From the base the content needs analysis, which we will conduct data collection analysis. The data analysis can be inside or outside the company. The financial analysis is to use all sources of information have the ability to reason and reality in corporate activities, serve the financial prediction process. It includes internal information to the external information, accounting information and other management information, the information on the number and value of ... in which the accounting information reflected in the financial statements of the enterprise, is the source of information is particularly important. Failure to collect the necessary data will lead to limitations of analytical results. Besides, in order to ensure the usefulness of the data collected, when analysis needs to check the reliability of the data. so when the analyst should approach the legal source data to enhance the level of reliability of the data.
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