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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

74%

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

Quality

Content

68%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, information-rich reference skill: nearly every section delivers non-obvious domain specifics (quantified thresholds, weighted scorecards, an output template) with little padding. Its weaknesses are structural — the analysis workflow is never sequenced explicitly with validation checkpoints, the verification code is illustrative rather than executable, and the single ~260-line file inlines reference tables that belong in bundle files.

Suggestions

Turn the implicit process into an explicit numbered workflow (e.g. 1. 拉取数据 via tushare → 2. 勾稽验证 → 3. 盈利质量评分 → 4. 红旗检查 → 5. 杜邦分解 → 6. 按模板输出), embedding the 勾稽验证公式 as validation checkpoints at each step.

Make the verification snippets executable: show the actual data fetch (tushare pro API calls per the 注意事项 #6) and a runnable function for accrual_ratio / receivable-vs-revenue growth, instead of fragments referencing undefined variables.

Move the 12-red-flag table, the industry ROE comparison, and the full output template into a references/ file (e.g. references/red-flags.md), keeping SKILL.md as a tighter overview with clearly signaled links.

DimensionReasoningScore

Conciseness

The body is lean and table-driven: nearly every line carries non-obvious domain data (thresholds like '存贷双高 >营收30%', the CFO/CFI/CFF quality matrix, weighted scoring cards, industry ROE profiles) rather than explaining what Claude already knows. Minor over-explanation exists — '资产 = 负债 + 所有者权益' and the textbook ROE three-factor identity are standard knowledge — placing it at 'efficient; minor instances that could be trimmed' rather than the fully lean 5.

4 / 5

Actionability

Most guidance is concretely executable: quantified red-flag detection rules (e.g. '应收增速 > 营收增速 × 1.5,持续2季+'), a weighted earnings-quality scorecard with cutoffs (≥2.5 / 1.5-2.5 / <1.5), and a full markdown output template. It stays below 5 because the Python verification snippets are illustrative fragments (undefined variables like net_income, cfo; no data-fetching shown despite tushare being mentioned), and below the anchor's 'copy-paste ready' bar.

4 / 5

Workflow Clarity

The output-format template implies a sequence (三表概要 → 盈利质量评分 → 杜邦分解 → 红旗检查 → 结论), and the 勾稽验证公式 act as validation checks, but the body is organized as parallel knowledge sections rather than an ordered analysis workflow — the checks are never wired into the steps as explicit checkpoints. This matches 'sequence present but checkpoints missing or implicit', and it is not a destructive/batch operation so the hard cap of 3 also fits naturally.

3 / 5

Progressive Disclosure

No bundle files exist, so everything is appropriately self-contained in one file with clean, well-signaled section headers (三表核心框架 → 勾稽关系 → 盈利质量 → 红旗 → 杜邦 → 输出格式 → 注意事项) that are easy to navigate. Not 5 because at ~260 lines the 12-red-flag table, industry ROE comparison, and output template are reference material that would serve better in a split-out references/ file, keeping the main file as an overview.

4 / 5

Total

15

/

20

Passed

Description

70%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 dense, keyword-rich description that clearly and specifically states what the skill does, with good natural domain terminology. Its main weakness is the complete absence of a 'when to use' trigger clause, which caps completeness and weakens discoverability. It is written in noun-phrase style (no first/second person), which is fine for voice.

Suggestions

Add an explicit trigger clause, e.g. '适用于用户要求分析财报/年报/季报、评估盈利质量、检查财务造假风险或做杜邦分解时使用' — this would lift completeness from 3 to 4-5.

Include common synonyms such as 年报/中报/季报, 财务报表, 财务分析 (and optionally English terms like financial statements) so the description matches the varied phrasings users actually say.

Convert the dash-separated keyword list into a short third-person sentence plus 'Use when...' clause so the capability reads as actions rather than a tag string.

DimensionReasoningScore

Specificity

The description names the domain (财报三表) and several concrete analytic actions — "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" — matching the 'lists several specific actions; minor gaps' anchor. It falls short of 5 because it compresses these into a keyword list rather than fully stating what the skill does, and above 3 because there are 3-4 distinct concrete actions rather than 1-2.

4 / 5

Completeness

The 'what' is clear (deep-reading three financial statements via cross-checking, earnings-quality analysis, DuPont decomposition, fraud red flags), but there is no 'Use when...' clause or any trigger guidance — the description never states when Claude should invoke it. Per the rubric guideline, a missing explicit trigger clause caps completeness at 3.

3 / 5

Trigger Term Quality

Natural domain terms users would say are well covered: 财报, 三表, 勾稽关系, 现金流, 杜邦, 财务造假, 红旗. Not a 5 because common variations are missing — 年报/中报/季报, 财务报表, 财务分析, and no English equivalents (financial statements, earnings quality); not a 3 because the coverage of natural domain phrases is broad, not just 1-2 generic keywords.

4 / 5

Distinctiveness Conflict Risk

The niche is distinct — financial-statement cross-validation, accrual-vs-cash quality analysis, DuPont, and fraud red flags together mark a specific financial-analysis skill. Not 5 because it could still overlap with a generic stock/fundamental-analysis or valuation skill that also mentions 财报 and 杜邦; the specialized signals (勾稽关系, 应计, 红旗指标) keep it above 3.

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.

Validation — 15 / 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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