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a-share-financial-forensic

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A股财务异常/财务造假预警量化。当用户说"财务异常"、"financial forensic"、"造假"、"财务造假"、"Beneish"、"M-score"、"财务粉饰"时触发。量化检测财务报表异常信号。支持formal和brief风格。

QUICK START

How to use this skill

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  1. Open your project in Codex.
  2. Copy the prompt below and paste it into your agent.
  3. Review the proposed files and risks before you approve installation.
Prompt to paste
I want to install this Agent Skill for this project in Codex.

Source SKILL.md: https://github.com/aifinlab/FinClaw/blob/HEAD/skills/a-share-financial-forensic/SKILL.md

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First, summarize what it does, its dependencies, license status if identifiable, and any risks. Show the exact files you propose to add under .agents/skills/a-share-financial-forensic/. Do not write files or run scripts until I approve.

After I approve, install the complete skill folder, including required referenced files, into that project location. Verify it is discoverable, then tell me its actual invocation name and how to use it. Do not claim it is installed until you have verified it.

Copying this prompt does not install or run the skill. Review third-party files before use. Codex skill guide

A股财务异常/财务造假预警量化

数据源

SCRIPTS="$SKILLS_ROOT/cn-stock-data/scripts"
python "$SCRIPTS/cn_stock_data.py" kline --code [CODE] --freq daily --start [日期]
python "$SCRIPTS/cn_stock_data.py" quote --code [CODE]
python "$SCRIPTS/cn_stock_data.py" finance --code [CODE]

Workflow

Step 1: 获取多期财务数据

Step 2: Beneish M-Score

计算8个变量的加权得分（>-1.78为操纵嫌疑）

Step 3: 其他异常指标

  • 应收账款增速 >> 营收增速
  • 存货增速 >> 营收增速
  • 经营现金流 vs 净利润严重背离
  • 非经常性损益占比异常
  • 关联交易占比高

Step 4: 综合评分

多维度财务异常打分

Step 5: 输出

维度formalbrief
M-Score各变量明细综合得分
异常指标全面检测结果红旗数量
风险等级历史对比分析高/中/低
默认风格：brief。

关键规则

  1. Beneish M-Score > -1.78 = 财务操纵嫌疑
  2. 应收与营收增速严重背离是最常见的造假信号
  3. 审计师意见非标(保留/无法表示)=重大红旗
  4. A股造假特征：虚增营收+虚构现金流+体外循环
  5. 财务异常≠必然造假——需结合行业特征判断

使用示例

示例 1: 基本使用

# 调用 skill
result = run_skill({
    "param1": "value1",
    "param2": "value2"
})

示例 2: 命令行使用

python scripts/run_skill.py --input data.json