This study uses the financial ratio analysis system constructed by ontology engineering, taking the five financial forces aspect as the basis for judging the financial quality of an enterprise and cooperating. Using six steps of the TOVE (Toronto Ontology Virtual Enterprise) design the hierarchical financial ratio knowledge, thereby demonstrating knowledge content and the relevance of accounting subjects and financial ratios. Through this study, we demonstrate a novel financial ratio analysis system that is suitable for non-financial background people. Based on empirical case evidence, the system is easy to understand, implement and maintain. The system can provide users for the investment decisions, credit decisions, critical analysis and management decision-making.