Financial ratio analysis is an important method on financial analysis, they are widely used In practice. financial analysis index used in enterprises is not perfect currently will affect the accuracy of financial analysis.
Thereby affecting the accuracy of corporate financial decision-making and corporate strategy.
Above all, the article introduces several defects of key financial indicators of Financial Ratio Analysis like repayable ability of Enterprise's, operation capacity and analysis of profitability.
also put forward some of the suggestions to perfect the value of enhance financial ratios using and improve the efficiency of decision-making by information users.