The invention provides a business document formula extraction method and device. The method comprises the following steps that: in a process that formula contents in a business text are extracted, positioning a characteristic statement in a business document to reduce data handling capacity; then, positioning characteristic word information in the characteristic statement, and determining a resultamount statement which contains result amount information and an independent variable statement which contains an independent variable and computational relationship information in the characteristicstatement; then, according to an information extraction model, extracting the independent variable information and the computational relationship information in the statement; and finally, combiningthe extracted result amount information and independent variable information according to the computational relationship to be stored. By use of the formula extraction method provided by the invention, according to the information extraction model, the formula in the business document can be analyzed, the corresponding formula information is extracted, data mining efficiency is improved, and the problem in an existing formula extraction method that the formula contents hidden in the text can not be identified is solved.