Abstract: The economic results of enterprises and owners’ rights and interests are closely related to the financial affairs ability, whether the enterprises are able to reach the managerial target maximizing owners’ rights and interests also depends on overall financial affairs ability, thus financial leading model has been raised in modern enterprises management. The paper theoretically expounded the basic ideas of financial leading model and many economic links between “Double Interest” and between “Double Interest” and “Three Abilities” of the Enterprises, which demonstrated by the model. Then, relied on Duban financial system, the paper originally set up factor analysis model reflecting the relation between “Double Interests” and “Three Abilities” from quantitative analytical point. And finally, the paper built multi-analysis model under the conditions of large and small samples, in order to consider more financial factors.