analyzing-financial-reports
Skill: 财报透视——识别上市公司资产、利润、现金流质量
知识来源：《一本书读懂财报》肖星著，清华大学经管学院教授，2019年修订版 架构说明：本文件为总调度器（orchestrator），具体分析由各 subskill 独立执行
SKILL.md（总调度器，你在这里）
└── subskills/
├── m1_industry_analysis/ ← 行业背景分析
│ ├── module.md
│ └── references/case_library.md
├── m2_asset_debt_analysis/ ← 资产质量检查
│ ├── module.md
│ └── references/case_library.md
├── m3_profit_analysis/ ← 利润质量验证
├── m4_cashflow_analysis/ ← 现金流健康度
├── m5_solvency_analysis/ ← 周转率与偿债能力
└── m6_roic_analysis/ ← 好公司综合评定
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