Chapter 1 : here we give an overall statement of data mining , including introduction of the basic concept , the methods and research branches up to the present etc . chapter 2 : before explaining the mining methods , we introduce the basic concept and methods for financial statement analysis , explicate the formulae and the meanings of financial ratios which are mentioned in the financial ratio analysis 第?章：对数据挖掘进行综述，介绍数据挖掘的基本概念，介绍数据挖掘近期发展的研究方法和方向。第二章：介绍财务报表分析的基本概念和几种方法，详细介绍在财务比率分析中财务比率的计算及含义，为今后的挖掘做准备，考虑到数据挖掘的优点，还讨论了能够在财务数据中应用挖掘的几种方法。
In terms of the analytical method , the thesis mainly adopts comparative analysis method , ratio analysis method and index analysis method . in terms of analysis indicators , as the present ones used by institutional units are very simple , and to make the analysis more comprehensive and the indicators more comparative , the thesis redesigns the financial statement ' s analytical indicator system for the moa institutional units , adds 7 new analytical indicators , and incorporate old and new indicators into four categories , namely income expenditure indicator , balance sheet indicator , accumulation indicator and capital operation indicator 论文在分析方法的选择上主要采用了比较分析法和比率分析法和指数分析法；在分析指标的选择上，由于目前事业单位财务分析指标过于简单，为了使分析更加全面，指标更具可比性，论文对农业部事业单位决算分析指标体系进行了重新设计，新增了7项分析指标，并将原有指标和新增指标归纳为收支指标、资产负债指标、事业积累指标和资产运营指标四类。
