The ongoing digital transformation of the national economy inevitably sets the task of introducing digital technologies and tools into the practice of economic activities of organizations and enterprises. One of the areas of digitalization is Big Data technology, which in many ways is already being used in the field of finance. However, for the effective use of big data in the practice of financial analysis of economic activity, it is necessary to solve a variety of significant problems. The article discusses the promising directions of using big data in financial analysis procedures, which, being integrated into the system of forming various management decisions, can significantly increase their efficiency. The necessary elements of the financial analysis system, which, first of all, should be focused on the use of big data, are considered, as well as aspects that, when using digital technologies, can provide the maximum effect.