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贡献与实务启示（acr-implications） · brycewang-stanford | DecimalAI

documentationby brycewang-stanford

贡献与实务启示（acr-implications）

brycewang-stanford/acr-implications

Source brycewang-stanford/awesome-journal-skills ↗License MIT

Use when writing the contribution and implications section for a 《会计研究》 (Accounting Research) manuscript — articulating both the accounting-theory contribution (role of accounting information) and concrete implications for standard-setters, regulators, and audit/reporting practice. Use after results and tables are final.

SkillScore86Maintained

Automatic

Writing & Editing pack

Last verified 8/15/2026

What it changes

Passed 19 of 22 test cases with the skill, and 3 of 22 without it.

Without skill14%

With skill86%

Checks it passed that the model alone missed

Output contains the section tag 【边界】
Output contains the section tag 【理论贡献】
Output contains the section tag 【监管启示】

and 10 more in the full report

17 fixed2 passed either way2 still failing1 broke

Pass-rate lift: +73 pp
Tokens: +37%
Agent turns: 0%
Response time: -16%

Model gemini-3.6-flashMeasured 8/15/2026v119 of 22 cases passed with skill

Tokens, turns and time describe resource use, not a dollar price.

Use this skill

Save it into your project's skills folder. Claude Code picks it up in its next session.

curl -fsSL --create-dirs -o .claude/skills/brycewang-stanford-acr-implications/SKILL.md https://app.decimal.ai/s/brycewang-stanford-acr-implications/SKILL.md

Want it pinned and updatable? pip install "decimalai>=0.15", then decimalai skills add brycewang-stanford-acr-implications, and start Claude Code with claude --plugin-dir "$(git rev-parse --show-toplevel)/.agents"

1 · One-time — install the CLI (docs ↗)

pip install "decimalai>=0.15"

2 · Get the skill — writes .agents/skills/brycewang-stanford-acr-implications/ and pins it in .decimal/skills.lock

decimalai skills add brycewang-stanford-acr-implications

No CLI? Get the same file — curl · raw file

curl -fsSL --create-dirs -o .claude/skills/brycewang-stanford-acr-implications/SKILL.md https://app.decimal.ai/s/brycewang-stanford-acr-implications/SKILL.md

Raw file: /s/brycewang-stanford-acr-implications/SKILL.md ↗ · machine-readable summary at /s/brycewang-stanford-acr-implications.json ↗

Safety checks: 3 of 3 passed

Code scan CleanIntent PassedContent Clean

See it in action

One of 17 test cases the skill fixed. Same model, same prompt, with and without the skill.

1 of 17

Prompt

关于研发费用资本化（CAS 6）时机对企业创新效率影响的研究，拟投《会计研究》。请将‘建议完善研发费用会计准则’这句口号，改写为兼具理论边界与具体会计准则条款计量的建议段落。

What was checked, without and with the skill
Checked	Without skill	With skill
Output identifies specific accounting standard clauses for R&D capitalization measurement	Passed	Passed
Output expresses research conclusions using empirical evidence support phrasing	Missed	Passed
Output contains the section tag 【准则启示】	Missed	Passed
Output ends with the tag 【下一步】acr-submission	Missed	Passed

case-08 · gemini-3.6-flash · 8/15/2026 · answers are capped and redacted

What's inside

The instructions your model reads when the skill loads.

SKILL.md86 linessingle file

贡献与实务启示（acr-implications）

触发时机

文末贡献只有"丰富了相关文献"
启示写成空泛"建议加强监管"四件套，无具体抓手
只谈理论不谈准则/监管，或只谈实务不谈理论
审稿人问"这对准则制定者/监管者有什么用"

本刊要"理论 + 实务"双落点

《会计研究》由中国会计学会主办，实务相关性是其底色。贡献既要说清会计理论层面（会计信息/披露/鉴证的作用机理），又要给出可操作的准则/监管/实务启示——但实务启示要具体、可落地，不是口号。

理论贡献的写法

落到具体认识的推进：提出/修正了对 <某会计机制> 的理解，给出边界条件
区分"新数据/新场景"与"新知识"——贡献是后者
与 acr-literature-review 的缺口呼应，闭环

实务启示的三类对象（各须具体）

对象	弱（口号）	强（具体抓手）
准则制定者	"完善会计准则"	"<某准则> 在 <某条款> 上的 <计量/披露选择> 会带来 <后果>，建议在修订中明确 <具体处理>"
监管者	"加强信息披露监管"	"对 <特定情形> 强制披露 <特定项> 可降低 <信息不对称指标>；监管重点应转向 <执行环节>"
审计/实务	"提高审计质量"	"<某情形> 下审计师应提高 <某风险> 的关注；关键审计事项应覆盖 <具体领域>"

边界与谦逊

经验研究说"提供了证据支持""在本文样本/制度环境下"，不说"证明了"
明确外部有效性边界：样本期、制度背景、企业类型的适用范围
指出未解决的问题，给后续研究留接口

自检清单

理论贡献是"新知识"，与文献缺口呼应
准则/监管/实务启示至少一类，且具体可落地
启示扣住本文机制与制度抓手，不空泛
用"提供证据支持"而非"证明"
写明适用边界与后续研究方向

Track record

Benchmark

19 / 22

test cases passed, vs 3 / 22 without

Adoption

Users: 0
Times used: 0

Safety and source details

SkillSafety

✓ 3 of 3 passed

Code scan15 of 15 checks clean

0 critical · 0 warning · 0 info — scanner v4 — 8/3/2026

View 15 scanner checks

live_secretremote_code_executionreverse_shelldata_exfiltrationssrf_metadataagent_snoopinganti_refusaldestructive_commandsobfuscated_unicodeunicode_homoglyphopaque_blobsuspicious_urltool_overreachtrigger_abuseprompt_injection_phrasing

IntentSafe

LLM judge · does the skill do what it claims

ContentClean

LLM judge · policy & harmful-content review

Source

Imported

brycewang-stanford / awesome-journal-skills

Accounting-Research-Skills/skills/acr-implications/SKILL.md

View on GitHub ↗

License MITImported 8/3/2026Version v1

Other skills for the same job

Published skills whose descriptions closely match this one, with their headline benchmark lift.

brycewang-stanford/acr-topic-selectionUse when framing or sharpening a topic for 《会计研究》 (Accounting Research) — turning a generic "X affects Y" empirical idea into an accounting contribution anchored in China's institutional setting, accounting theory, and standard-setting / practice relevance. Use before literature review.Close match+64 pp pass-rate lift

More skills from the same source and nearby in the registry, with their headline benchmark lift.

Ready to supercharge your AI agents?

See it in action

What's inside

贡献与实务启示（acr-implications）

触发时机

本刊要"理论 + 实务"双落点

理论贡献的写法

实务启示的三类对象（各须具体）

边界与谦逊

自检清单

Track record

Benchmark

Adoption

SkillSafety

Source

Other skills for the same job

Related skills