--- name: a-share-financial-health-bb4f87cfeb9f description: A股财务健康度诊断/爆雷预警/财务风险排查。当用户说"财务健康"、"财务质量"、"会不会爆雷"、"财务诊断"、"financial health"、"F-score"、"Z-score"、"XX的财务怎么样"、"财报有没有问题"、"应收账款"、"商誉减值"、"现金流质量"、"财务健康度"、"爆雷风险"、"财务风险"时触发。MUST USE when user asks about financial health diagnosis, bankruptcy/default risk, F-score/Z-score analysis, or whether a company might have accounting issues. 通过多维度财务指标（盈利/偿债/营运/现金流）综合诊断企业财务健康程度，计算 Piotroski F-Score 和改良 Z-Score，识别潜在爆雷风险。支持研报风格（formal）和快速诊断风格（brief）。 --- # A股财务健康度诊断 / 爆雷预警 ## 数据源 - **cn-stock-data finance**: 财务三表（利润表/资产负债表/现金流量表）、核心指标（43字段） - `python "$SKILLS_ROOT/cn-stock-data/scripts/cn_stock_data.py" finance --code [CODE]` - **cn-stock-data quote**: 实时行情（股价/市值/总股本） - **cn-stock-data kline**: K线数据（计算市值波动等） - **Web搜索**: 审计意见、监管处罚、会计政策变更公告 ## Workflow ### Step 1: 财务数据获取（最近4期财报） - 解析用户输入，识别股票代码或名称 - 通过 cn-stock-data 转换为标准代码（SH600519 格式） - 获取最近4期（4个季度或年报+最新季报）财务数据 - 关键字段：净利润、扣非净利润、经营现金流净额、总资产、总负债、流动资产、流动负债、营业收入、营业成本、应收账款、存货、商誉、短期借款、货币资金、净资产、总股本 - 获取实时行情（股价、市值） ### Step 2: 计算健康度评分 **Piotroski F-Score（0-9分）**：对照 `references/financial-health-guide.md` 中的9项标准逐项打分 - 盈利能力（4项）：ROA正/经营现金流正/ROA改善/应计利润 - 杠杆与流动性（3项）：负债率下降/流动比率改善/未增发 - 营运效率（2项）：毛利率改善/资产周转率改善 **改良 Z-Score**：使用A股适配公式计算 - Z < 1.8：危险区（财务困境概率高） - 1.8 ≤ Z ≤ 2.99：灰色区（需关注） - Z > 2.99：安全区 ### Step 3: 红旗信号扫描 对照参考文档中的爆雷信号清单逐项排查： 1. 应收账款暴增（增速 > 营收增速 × 1.5） 2. 存货异常（存货/营收比大幅上升 或 存货周转天数显著恶化） 3. 商誉占比过高（商誉/净资产 > 30%） 4. 经营现金流与利润严重背离（净利润为正但经营现金流持续为负） 5. 频繁变更会计政策/审计机构（Web搜索确认） 6. 大股东占款（其他应收款异常大） 7. 违规担保/关联交易异常 8. 大股东高比例质押（> 80%） 9. 短期偿债压力（短期借款/货币资金 > 2） 10. 审计意见非标 每项标注：✅ 健康 / ⚠️ 关注 / 🔴 危险 ### Step 4: 同行对比 - 识别同行业2-3家可比公司 - 对比关键指标：F-Score、Z-Score、资产负债率、应收账款周转天数、存货周转天数、经营现金流/净利润 - 定位目标公司在行业中的财务健康排名 ### Step 5: 输出诊断报告 **formal 模式**： - 标题：XX（代码）财务健康度诊断报告 - 公司概况（一句话行业定位 + 最新市值） - Piotroski F-Score 详细打分（9项逐条） - 改良 Z-Score 计算结果及区间判定 - 10项红旗信号逐项分析（含数据支撑与趋势） - 同行对比表（关键健康指标） - 综合诊断结论 + 健康等级 - 风险提示与建议关注事项 **brief 模式**（默认）： - 健康等级标签（🟢健康/🟡亚健康/🔴高危） - F-Score X/9 | Z-Score X.XX（区间） - 关键风险点（仅列⚠️和🔴项，最多3条） - 一句话诊断结论 ### 健康等级评定 | F-Score | Z-Score | 红旗数 | 等级 | |---------|---------|--------|------| | 7-9 | > 2.99 | 0-1 | 🟢 财务健康 | | 5-6 | 1.8-2.99 | 2-3 | 🟡 亚健康/需关注 | | 3-4 | < 1.8 | 4-5 | 🔴 高风险 | | 0-2 | < 1.2 | 6+ | ⛔ 极高风险/爆雷预警 | 综合三个维度取最差等级，任一维度触发高风险即整体标记高风险。 ## 注意事项 - F-Score 和 Z-Score 仅供参考，不是绝对标准，需结合行业特性和公司发展阶段 - 必须与同行对比，单看绝对值容易误判（如银行高负债率属正常） - 关注趋势变化而非单期数据，连续恶化比单期异常更危险 - 审计意见是重要信号，非标审计意见需高度重视 - 数据不可用时如实说明，不编造数据 - 本工具仅供参考，不构成投资建议 --- Source attribution: aifinlab Original project: https://github.com/aifinlab/FinClaw/blob/9e62862d1412157fa03ffd1f0b74969dcf0ed66c/skills/a-share-financial-health/SKILL.md License: Apache-2.0 License information: https://www.apache.org/licenses/LICENSE-2.0 Original upstream instructions; downloaded from Mega AI Hub. ## Upstream license notice Apache License Version 2.0, January 2004 http://www.apache.org/licenses/ TERMS AND CONDITIONS FOR USE, REPRODUCTION, AND DISTRIBUTION 1. Definitions. "License" shall mean the terms and conditions for use, reproduction, and distribution as defined by Sections 1 through 9 of this document. "Licensor" shall mean the copyright owner or entity authorized by the copyright owner that is granting the License. "Legal Entity" shall mean the union of the acting entity and all other entities that control, are controlled by, or are under common control with that entity. For the purposes of this definition, "control" means (i) the power, direct or indirect, to cause the direction or management of such entity, whether by contract or otherwise, or (ii) ownership of fifty percent (50%) or more of the outstanding shares, or (iii) beneficial ownership of such entity. "You" (or "Your") shall mean an individual or Legal Entity exercising permissions granted by this License. "Source" form shall mean the preferred form for making modifications, including but not limited to software source code, documentation source, and configuration files. "Object" form shall mean any form resulting from mechanical transformation or translation of a Source form, including but not limited to compiled object code, generated documentation, and conversions to other media types. "Work" shall mean the work of authorship, whether in Source or Object form, made available under the License, as indicated by a copyright notice that is included in or attached to the work (an example is provided in the Appendix below). "Derivative Works" shall mean any work, whether in Source or Object form, that is based on (or derived from) the Work and for which the editorial revisions, annotations, elaborations, or other modifications represent, as a whole, an original work of authorship. For the purposes of this License, Derivative Works shall not include works that remain separable from, or merely link (or bind by name) to the interfaces of, the Work and Derivative Works thereof. "Contribution" shall mean any work of authorship, including the original version of the Work and any modifications or additions to that Work or Derivative Works thereof, that is intentionally submitted to Licensor for inclusion in the Work by the copyright owner or by an individual or Legal Entity authorized to submit on behalf of the copyright owner. For the purposes of this definition, "submitted" means any form of electronic, verbal, or written communication sent to the Licensor or its representatives, including but not limited to communication on electronic mailing lists, source code control systems, and issue tracking systems that are managed by, or on behalf of, the Licensor for the purpose of discussing and improving the Work, but excluding communication that is conspicuously marked or otherwise designated in writing by the copyright owner as "Not a Contribution." "Contributor" shall mean Licensor and any individual or Legal Entity on behalf of whom a Contribution has been received by Licensor and subsequently incorporated within the Work. 2. Grant of Copyright License. Subject to the terms and conditions of this License, each Contributor hereby grants to You a perpetual, worldwide, non-exclusive, no-charge, royalty-free, irrevocable copyright license to reproduce, prepare Derivative Works of, publicly display, publicly perform, sublicense, and distribute the Work and such Derivative Works in Source or Object form. 3. Grant of Patent License. Subject to the terms and conditions of this License, each Contributor hereby grants to You a perpetual, worldwide, non-exclusive, no-charge, royalty-free, irrevocable (except as stated in this section) patent license to make, have made, use, offer to sell, sell, import, and otherwise transfer the Work, where such license applies only to those patent claims licensable by such Contributor that are necessarily infringed by their Contribution(s) alone or by combination of their Contribution(s) with the Work to which such Contribution(s) was submitted. If You institute patent litigation against any entity (including a cross-claim or counterclaim in a lawsuit) alleging that the Work or a Contribution incorporated within the Work constitutes direct or contributory patent infringement, then any patent licenses granted to You under this License for that Work shall terminate as of the date such litigation is filed. 4. Redistribution. You may reproduce and distribute copies of the Work or Derivative Works thereof in any medium, with or without modifications, and in Source or Object form, provided that You meet the following conditions: (a) You must give any other recipients of the Work or Derivative Works a copy of this License; and (b) You must cause any modified files to carry prominent notices stating that You changed the files; and (c) You must retain, in the Source form of any Derivative Works that You distribute, all copyright, patent, trademark, and attribution notices from the Source form of the Work, excluding those notices that do not pertain to any part of the Derivative Works; and (d) If the Work includes a "NOTICE" text file as part of its distribution, then any Derivative Works that You distribute must include a readable copy of the attribution notices contained within such NOTICE file, excluding those notices that do not pertain to any part of the Derivative Works, in at least one of the following places: within a NOTICE text file distributed as part of the Derivative Works; within the Source form or documentation, if provided along with the Derivative Works; or, within a display generated by the Derivative Works, if and wherever such third-party notices normally appear. The contents of the NOTICE file are for informational purposes only and do not modify the License. You may add Your own attribution notices within Derivative Works that You distribute, alongside or as an addendum to the NOTICE text from the Work, provided that such additional attribution notices cannot be construed as modifying the License. You may add Your own copyright statement to Your modifications and may provide additional or different license terms and conditions for use, reproduction, or distribution of Your modifications, or for any such Derivative Works as a whole, provided Your use, reproduction, and distribution of the Work otherwise complies with the conditions stated in this License. 5. Submission of Contributions. Unless You explicitly state otherwise, any Contribution intentionally submitted for inclusion in the Work by You to the Licensor shall be under the terms and conditions of this License, without any additional terms or conditions. Notwithstanding the above, nothing herein shall supersede or modify the terms of any separate license agreement you may have executed with Licensor regarding such Contributions. 6. Trademarks. This License does not grant permission to use the trade names, trademarks, service marks, or product names of the Licensor, except as required for reasonable and customary use in describing the origin of the Work and reproducing the content of the NOTICE file. 7. Disclaimer of Warranty. Unless required by applicable law or agreed to in writing, Licensor provides the Work (and each Contributor provides its Contributions) on an "AS IS" BASIS, WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied, including, without limitation, any warranties or conditions of TITLE, NON-INFRINGEMENT, MERCHANTABILITY, or FITNESS FOR A PARTICULAR PURPOSE. You are solely responsible for determining the appropriateness of using or redistributing the Work and assume any risks associated with Your exercise of permissions under this License. 8. Limitation of Liability. In no event and under no legal theory, whether in tort (including negligence), contract, or otherwise, unless required by applicable law (such as deliberate and grossly negligent acts) or agreed to in writing, shall any Contributor be liable to You for damages, including any direct, indirect, special, incidental, or consequential damages of any character arising as a result of this License or out of the use or inability to use the Work (including but not limited to damages for loss of goodwill, work stoppage, computer failure or malfunction, or any and all other commercial damages or losses), even if such Contributor has been advised of the possibility of such damages. 9. Accepting Warranty or Additional Liability. While redistributing the Work or Derivative Works thereof, You may choose to offer, and charge a fee for, acceptance of support, warranty, indemnity, or other liability obligations and/or rights consistent with this License. However, in accepting such obligations, You may act only on Your own behalf and on Your sole responsibility, not on behalf of any other Contributor, and only if You agree to indemnify, defend, and hold each Contributor harmless for any liability incurred by, or claims asserted against, such Contributor by reason of your accepting any such warranty or additional liability. END OF TERMS AND CONDITIONS Copyright 2026 FinClaw Contributors Licensed under the Apache License, Version 2.0 (the "License"); you may not use this file except in compliance with the License. You may obtain a copy of the License at http://www.apache.org/licenses/LICENSE-2.0 Unless required by applicable law or agreed to in writing, software distributed under the License is distributed on an "AS IS" BASIS, WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied. See the License for the specific language governing permissions and limitations under the License. # Mega AI Hub resource metadata Creator / publisher: aifinlab Original project: https://github.com/aifinlab/FinClaw/blob/9e62862d1412157fa03ffd1f0b74969dcf0ed66c/skills/a-share-financial-health/SKILL.md Attribution basis: Source repository record Fields of work: Data & Analytics, Finance & Accounting, Sales Roles: Accountant, Business Development, CFO / FP&A, Financial Analyst, Market Research Analyst Specialties: API Tools: Cn Stock Data Country applicability: Country not specified Classification basis: Source catalog labels Instruction SHA-256: 319dc0ca031290eb34714a8956d26a6b7a06c51e2ae75905e262b33cd910ebe9