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financial-statement

财报三表深度解读——三表勾稽关系、盈利质量(应计vs现金流)分析、杜邦分解、10+财务造假红旗指标

59

Quality

68%

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SecuritybySnyk

Passed

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tessl review fix ./agent/src/skills/financial-statement/SKILL.md
SKILL.md
Quality
Evals
Security

Quality

Content

71%Weight 40%Scale 1-5

Reviews the quality of instructions and guidance provided to agents. Good implementation is clear, handles edge cases, and produces reliable results.

A dense, actionable financial-analysis reference with concrete formulas, thresholds, scoring cards, and templates, plus embedded cross-check validation. Its main weakness is progressive disclosure: it is a long monolithic document with no split-out reference files.

Suggestions

Extract the 12-red-flag catalog and the output-format/DuPont templates into separate reference files (e.g. references/red-flags.md, references/output-template.md) and link to them from SKILL.md for one-level-deep navigation.

Show how the Python verification variables (net_income, cfo, accounts_receivable, revenue) are obtained from the data source mentioned in 注意事项 (tushare) to make the code fully copy-paste runnable.

Add an explicit numbered workflow with a validation checkpoint before producing the final output (e.g. run 勾稽验证 → only proceed if consistent → fill output template).

DimensionReasoningScore

Conciseness

The body is information-dense — ratio tables, the cash-flow quality matrix, and code/formula blocks convey a lot per token and assume accounting literacy — with only minor structural overhead (the one-line 概述 and repeated section framing).

4 / 5

Actionability

It provides concrete, executable guidance: a Python 勾稽验证 block (accrual_ratio, receivable_growth, cash_change), thresholded scoring cards, and copy-paste 杜邦分析 and 输出格式 templates; the only gap is that input variables are not shown being loaded.

4 / 5

Workflow Clarity

A clear analytical sequence (三表框架 → 勾稽验证 → 盈利质量 → 造假红旗 → 杜邦 → 输出格式) with embedded validation logic ('如果差异大 → 盈利质量存疑', 'abs(cash_change - cf_total) > 1 → 数据有问题') and decision-rule scoring thresholds; not a destructive/batch op so no cap applies.

4 / 5

Progressive Disclosure

Section headers are well organized, but the ~260-line skill is monolithic with no external reference files — detailed catalogs (12 red flags, output templates, DuPont details) are inlined that could be split into one-level-deep references.

3 / 5

Total

15

/

20

Passed

Description

66%Weight 40%Scale 1-5

Based on the skill's description, can an agent find and select it at the right time? Clear, specific descriptions lead to better discovery.

A specific, domain-rich description that conveys concrete capabilities and a clear niche, but it omits any explicit 'Use when' trigger guidance, capping completeness. Adding a trigger clause would lift the description to the top anchor.

Suggestions

Append a 'Use when...' clause with concrete trigger phrases, e.g. 'Use when analyzing a company's financial statements, checking earnings quality, running DuPont decomposition, or screening for accounting fraud red flags.'

Add natural synonyms/variants users might say (e.g. '财务报表', '财务造假', 'ROE分解') to broaden trigger coverage.

Replace the generic lead '财报三表深度解读' with an action-oriented verb phrase (third person) such as 'Analyzes the three financial statements...'.

DimensionReasoningScore

Specificity

The description enumerates several concrete capabilities — "三表勾稽关系", "盈利质量(应计vs现金流)分析", "杜邦分解", "10+财务造假红旗指标" — giving broad coverage of the financial-statement analysis domain, though the lead phrase "财报三表深度解读" is somewhat generic.

4 / 5

Completeness

It clearly answers "what" (deep interpretation of the three statements with sub-techniques) but has no "Use when..." clause or equivalent trigger guidance, so per the rubric completeness is capped at 3.

3 / 5

Trigger Term Quality

It uses natural domain terms a finance user would say ("财报三表", "杜邦分解", "盈利质量", "财务造假红旗"), but lacks synonyms or explicit trigger phrasing, leaving a few natural variations missing.

4 / 5

Distinctiveness Conflict Risk

The niche is clear — financial-statement cross-verification, accrual-vs-cash earnings quality, DuPont, and fraud red flags — making it mostly distinct with only minor overlap risk against generic financial-analysis skills.

4 / 5

Total

15

/

20

Passed

Validation

93%

Checks the skill against the spec for correct structure and formatting. All validation checks must pass before discovery and implementation can be scored.

Validation15 / 16 Passed

Validation for skill structure

CriteriaDescriptionResult

frontmatter_unknown_keys

Unknown frontmatter key(s) found; consider removing or moving to metadata

Warning

Total

15

/

16

Passed

Repository
HKUDS/Vibe-Trading
Reviewed

Table of Contents

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