To provide a system with which a comment or advise systematizing business information can be prepared even without being a well-experienced specialist, a consultation can be easily performed on the side of client and a suitable answer can be quickly provided.

A center machine C and a terminal machine EU are connected through a communication line and the center machine C is provided with a financial data storage part 1 for storing financial data, arithmetic processing part 2 and business analytic material storage part 4 equipped with a function for storing various kinds of business analytic calculation formulas, storing comments to the analyzed results and retrieving any comment based on the command of the arithmetic processing part 2. When a processing part 12 of the terminal machine EU transmits an index for comment to the center machine, the arithmetic processing part 2 of the center machine C specifies the comment corresponding to the received index for comment and outputs a command to the business analytic material part 4.