On the common problems and optimization path of enterprise financial statement analysis application. Financial statement analysis is the core information tool of enterprise financial management and its effective implementation will be directly linked to the efficiency of resource allocation and the rationality of strategic decision making. The study focused on the practical application model of financial statement analysis to financial management undertakings such as fundraising, investment and income distribution, thoroughly analyzing the intrinsic limitation of data, shallow analysis method and the multifarious challenges on the current application of financial sentence analysis in changing external environment. In view of the challenges, the research proposed a systematic optimization path: optimization of data base of analysis, non-financial information, forward-looking data; deepening insight of method of analysis, industry and finance deep integration, scenario simulation; deepening efficiency and intelligence of analysis process, big data, artificial intelligence. These optimization paths are aimed at making financial statement analysis a predictive decision-supporting front-end value creation, and providing exquisite support for enterprises to adapt to the changing environment.