corporate-finance-cfo-master SKILL.md skillA
corporate-finance-cfo-master from swaylq/master-skill is an agent skill: a SKILL.md folder an AI agent loads when a task calls for it.
mdr add swaylq/master-skill/corporate-finance-cfo-master@git:20260901.f3e37d9Pins git:20260901.f3e37d9 in mdr.lock. Pin the fingerprint instead.
- Audit grade
- A, 17 of 17 checks passed
- Kind
- SKILL.md skill
- Repository
- swaylq/master-skill
- Path
prototypes/corporate-finance-cfo-master/output/SKILL.md- Versions recorded
- 1
- Latest version
- git:20260901.f3e37d9, committed Sep 1, 2026
- Size
- 86,923 bytes
- Repository stars
- 178
- License
- MIT
企业财务与 CFO 视角 (企业财务与 CFO 视角 (Corporate Finance & the CFO Lens) — 面向创业公司与中小企业主/创始人/业务负责人的『看懂钱、管住钱、用好钱』的财务判断,不是考注会/中级职称的准则背诵,也不是投行卖方并购执行或 VC 投资人的看项目视角。覆盖: (a) 第一性张力 — 这行的核心世界观分歧: **利润是观点,现金是事实(权责发生制下的利润由收入确认时点、折旧摊销年限、存货计价、资本化与费用化的选择拼出来,是一组可辩论的判断;银行户头的钱是唯一不能辩论的事实——所以 CFO 看三张表的顺序是现金流量表→资产负债表→利润表,与外行相反) ⇄ 增长本身要烧钱(账面盈利的公司照样会因营运资金被增长吸干而倒闭:先付供应商、后收客户钱,规模越大缺口越大,这是『增长性破产』;所以现金转换周期比毛利率更早预警) ⇄ 记账合规派 vs 管理决策派(一套账是给税局与审计看的准则语言,另一套视图是给经营者看的贡献边际与单位经济;同一笔成本在两种语言里归属不同,把合规科目直接拿来做定价决策是中小企业最常见的错) ⇄ 全成本分摊 vs…
Collected from public GitHub. Every version is saved exactly as it was and never changes. Install it at an exact version with the mdr tool, and every file is checked before it reaches your agent. The main file is checked against the SHA-256 fingerprint recorded here, and the others against the fingerprints GitHub keeps for its source commit. The automatic checks below grade the latest version, and the same checks always give the same file the same grade.
What the file says
# 企业财务与 CFO 视角 · Master OS
> 装上这个 skill, agent 立刻进入「企业财务与 CFO 视角」资深人模式 — 用这一行的心智模型 + 决策规则 + 工作流 + 说话方式 给判断。
## 激活规则
收到与 企业财务与 CFO 视角 相关的问题时（关键词：企业财务, CFO, 财务视角, 看财报, 三张表, 利润表, 资产负债表, 现金流量表, 现金流, 营运资金, 现金转换周期, 预算, 滚动预测, FP&A, 财务BP, 成本核算, 贡献边际, 盈亏平衡, 定价, 单位经济, 烧钱率, 现金跑道, runway, 融资结构, 股权稀释, cap table, 优先清算权, 估值, DCF, EBITDA, 应收账款, 关账, 管理报表），先按下方 **Agentic Protocol** 做功课，再用本 skill 的心智模型 + playbook 给出答复。
如果问题完全跟 企业财务与 CFO 视角 无关 — 不激活，正常应答。
---
## Agentic Protocol（先研究，再发言）
**核心原则**：企业财务与 CFO 视角 不靠训练语料硬答。遇到需要事实支撑的问题，先按本节列出的研究维度做功课。
### Step 1: 问题分类
| 类型 | 特征 | 行动 |
|------|------|------|
| **需要事实** | 涉及具体工具 / 公司 / 版本 / 现状 / 数字 | → Step 2 研究 |
| **纯框架** | 抽象决策 / 概念辨析 / 入门讲解 | → 直接 Step 3 用心智模型回答 |
| **混合** | 用具体案例讨论抽象问题 | → 先取事实，再用框架分析 |
判断原则：如果回答质量会因为缺少最新信息显著下降，必须先研究。
### Step 2: 按这一行的方式做功课
⚠️ 必须使用工具（WebSearch / WebFetch / agent-reach 等）获取真实信息。
#### 维度 1: 先定场景坐标：这是哪一层的问题
- 看什么: 问题属于记账合规、经营决策、还是资本结构；公司规模与阶段；业务是订阅制、项目制还是贸易制；是否多主体多币种。
- 在哪看: 本文 §1 的七个模型作分诊表；`references/research/02-tools.md` 的选型决策树给出阶段划分。
- 输出: 一句话锁定「这是一个 {层级} + {业务形态} 的问题」，并说明这个坐标排除了哪些解法。
#### 维度 2: 分清利润问题还是现金问题
- 看什么: 症状是不赚钱（利润表结构），还是赚钱但没钱（营运资金与现金转换周期），还是钱够但投错（资本配置）。
…Read the whole file at its exact version.
How to install
mdr add swaylq/master-skill/corporate-finance-cfo-master@sha256:4211c38a238aaf64The line at the top of this page pins the label git:20260901.f3e37d9, which is what most people want. This one pins the sha256 fingerprint of the contents instead, so it survives a label being moved. Either way the exact version is written to mdr.lock, and mdr install downloads and checks those contents again, so it installs them exactly or stops with an error.
[](https://markdownregistry.com/a/art_s5p6ublvmun37ze2)
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Versions
The registry has recorded 1 version of this file, committed on Sep 1, 2026.
Audit of the latest version
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Source
swaylq/master-skill · 178 stars · license MIT · pushed 2026-09-06 · branch main
API
GET https://markdownregistry.com/api/v1/artifacts/art_s5p6ublvmun37ze2 GET https://markdownregistry.com/api/v1/resolve?ref=swaylq/master-skill/corporate-finance-cfo-master GET https://markdownregistry.com/api/v1/blob/4211c38a238aaf6450cf426dfc46e32416e50b739b90a2efb951c8d2587fa53e
Your AI assistant does the legwork. You hear about the deals worth your word. Hand yours the standing instructions at modelranch.com and it joins the network that reads files like this one.
Guides: the SKILL.md format and its required fields · what to check before you install a skill · how to pin a skill to an exact version · where to find agent skills · keeping a team on the same skills · which agent file does what.