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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

56

Quality

70%

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SecuritybySnyk

Passed

No findings from the security scan

Fix and improve this skill with Tessl

tessl review fix ./a_全网优秀资源/10_大模型/07_skill包/vibe_trading_skills/financial-statement/SKILL.md

The canonical home for this skill is financial-statement in HKUDS/Vibe-Trading

SKILL.md
Quality
Evals
Security

Quality

Content

61%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.

The body is a well-organized, highly concrete financial-analysis reference with actionable thresholds, a scoring rubric, and an output template. Its weaknesses are a generic-textbook opening layer that competes with token budget, fragmentary code, and no explicitly sequenced analysis workflow tying the sections into an ordered procedure.

Suggestions

Add an explicit step sequence at the top (1. 取数(tushare) → 2. 勾稽验证 → 3. 盈利质量评分 → 4. 红旗检查 → 5. 杜邦分解 → 6. 按输出格式生成报告), turning the implicit section order into a stated workflow.

Trim the textbook material Claude already knows — the income-statement waterfall, 资产=负债+权益, and CFO/CFI/CFF definitions — keeping only the domain-specific judgment (thresholds, warning signs, A股/港股准则差异).

Either complete the Python verification snippets (variable sources, tushare fetch) so they are copy-paste runnable, or reduce them to the thresholds themselves and state the computation in one sentence.

DimensionReasoningScore

Conciseness

The reference material is dense (thresholds, tables, formulas) and mostly earns its tokens, but several sections restate concepts Claude already knows — the income-statement waterfall, "资产 = 负债 + 所有者权益", standard definitions of CFO/CFI/CFF, and the basic DuPont identity. This matches 'Mostly efficient but includes some unnecessary explanation or could be tightened'; it is not 2 because there is no padded prose and the tables are compact.

3 / 5

Actionability

Concrete, executable guidance dominates: exact thresholds ("accrual_ratio > 10%", "CFO/净利润 < 0.5", "商誉/净资产 > 30%"), a weighted scoring card, a verification formula block, and a copy-paste output template — matching 'Mostly executable guidance; concrete code or commands with minor gaps'. It is not 5 because the Python snippets are fragmentary (no data-loading context for tushare, undefined variables) and data acquisition is only hinted at.

4 / 5

Workflow Clarity

There is an implicit sequence via section ordering and the 输出格式 template, and the 勾稽验证公式 block provides checkpoints, but no explicit ordered analysis workflow (fetch data → verify勾稽 → score quality → check flags → DuPont → render report). This matches 'Steps listed but validation gaps; sequence present but checkpoints missing or implicit'. Not destructive/batch, so no hard cap applies, and it is not 4 because the checkpoints are scattered rather than sequenced.

3 / 5

Progressive Disclosure

The single-file skill is organized into clear, well-navigable sections (三表框架 → 勾稽 → 盈利质量 → 红旗 → 杜邦 → 输出格式 → 注意事项) with no nested or dangling references, matching 'Good structure; most content is appropriately placed'. It is not 5 because at ~260 lines, detail blocks like the 12-red-flag table and industry ROE comparison could arguably live in reference files, and not 3 since what is inline is coherent as one reference document rather than misplaced API-style content.

4 / 5

Total

14

/

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.

The description is specific and domain-distinct with a strong, concrete 'what' built from named analytical techniques and thresholds. Its main weakness is the complete absence of a 'when to use' clause, which caps completeness at 3 despite otherwise strong keyword and capability coverage.

Suggestions

Append an explicit trigger clause, e.g. "Use when 用户要求解读财报/财务报表、分析三张表勾稽关系、评估盈利质量、做杜邦分解或排查财务造假时".

Add common synonyms and variations users actually say — 财务报表, 年报/季报, 三张表, 利润表/资产负债表/现金流量表 — to widen trigger matching.

Mention the deliverable (structured 财务分析 report with 盈利质量评分 and 红旗检查) so the 'what' covers the output, not just the techniques.

DimensionReasoningScore

Specificity

The description lists 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" — which matches the anchor 'Lists several specific actions; minor gaps in coverage'. It falls short of 5 because capabilities like the scoring card and structured output format are not mentioned, and exceeds 3 because far more than 1-2 concrete actions are named.

4 / 5

Completeness

The 'what' is clear and concrete (deep three-statement analysis with named techniques), but there is no 'Use when...' clause or any equivalent trigger guidance — the description never states when Claude should invoke this skill. Per the judging guideline, a missing 'Use when...' clause caps completeness at 3, matching the anchor 'Has a clear what but when is missing'.

3 / 5

Trigger Term Quality

Terms like "财报三表", "勾稽关系", "杜邦分解", "财务造假红旗" are phrases a Chinese finance user would naturally say, giving good keyword coverage per the 'Good keyword coverage; a few natural terms missing' anchor. It is not 5 because common synonyms and variations such as 财务报表, 年报, 三张表, or the individual statement names (利润表/资产负债表/现金流量表) are absent.

4 / 5

Distinctiveness Conflict Risk

The financial-statement-analysis niche (勾稽关系, 杜邦, 造假红旗) is distinct from generic document or data skills, matching 'Mostly distinct; minor overlap risk'. It is not 5 because the description could still overlap with broader stock-research or valuation skills that also mention 财报 and 盈利质量.

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
charliedream1/ai_quant_trade
Reviewed

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