Financial analysis is the process of systematically analyzing and evaluating a company's financial condition, operating results, and future development trends, using specialized methods based on information such as financial statements. Its significance lies in the ability to assess the financial strength of the enterprise and reveal the problems in financial activities, providing important basis for the leadership of the enterprise to make production and operation decisions, investors to make investment decisions, and creditors to make credit decisions, and avoiding significant losses caused by decision-making errors.

The survival and business environment of today's enterprises is becoming increasingly complex, facing high levels of competition, globalization, increased customer expectations, new technologies, regulatory changes, and many other uncertainties. To be able to navigate the complex and ever-changing environment and maintain sustainable development, higher requirements are put forward for the level of internal control management of enterprises. through the use of specialized tools and methods, can help enterprises identify weak links in internal control management, tailor appropriate solutions, and establish a self improvement mechanism for internal control through the establishment of an internal control system. This helps enterprises effectively reduce risks, reduce uncertainty, and improve management and operational efficiency and effectiveness while meeting external regulatory requirements.