The invention discloses a neural network based analyzing method for recognizing emotional tendency of text comments, and belongs to the technical field of computer language and work processing. The method is characterized in that the text comment data are processed through CBOW; each sentence is accurately divided into words or terms, and each sentence is provided with a corresponding class label; the emotional tendency of the comments is determined through a long-and-short term memory LSTM model; the label of each sentence is obtained and compared with a true label to obtain the accuracy rate; and a neural network model is trained to obtain the optimal accuracy rate, thus achieving the purpose of recognizing the emotional tendency of the text comments based on the neural network. According to the method, the GPU is utilized to accelerate the neural network training process, so that the emotion classing accuracy rate is increased, and moreover, the mass corpus data training speed is increased; the emotional tendency of the comments can be effectively recognized; and the method particularly has a good application prospect on e-commerce, film and other fields.