The content of liquidity analysis mainly includes the source, occupation, structure and utilization effect of liquidity. The analysis of fixed funds mainly includes the analysis of the use of all fixed assets, the analysis of the structure of fixed assets and the analysis of the utilization effect of fixed assets. The main content of the analysis of special funds is to examine the rationality of its source, expenditure and use. The criteria to measure the rationality are: whether the use of special funds has implemented the fund management principles of earmarking, living within our means, using first, planning and arranging, and saving use, as well as the completion of the expenditure plan of special funds and the investment effect.