finance by brycewang-stanford
制度与准则背景（acr-institutional-standards） brycewang-stanford/acr-institutional-standards
Use when writing or verifying the institutional / accounting-standard / regulatory background for a 《会计研究》 (Accounting Research) manuscript — getting standard clauses, regulatory rules, and effective dates exactly right, since precise institutional detail is a defining bar of this journal. Use before measurement and identification.
What it changes View full report → Passed 0 of 21 test cases with the skill, and 21 of 21 without it.
Without skill 100%
With skill 0%
0 fixed18 passed either way4 still failing0 broke
Pass-rate lift -100 pp
Tokens +22%
Agent turns 0%
Response time -20% Model gemini-3.6-flashMeasured 8/15/2026 v1 18 of 22 cases passed with skill · 21 comparable
Use this skill Claude Code DecimalAI agent CLI & files
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-institutional-standards/SKILL.md https://app.decimal.ai/s/brycewang-stanford-acr-institutional-standards/SKILL.md Copy command Copy SKILL.md
Want it pinned and updatable? pip install "decimalai>=0.15", then decimalai skills add brycewang-stanford-acr-institutional-standards, and start Claude Code with claude --plugin-dir "$(git rev-parse --show-toplevel)/.agents"
Linked stays up to date: your agents get the author's new versions automatically.
Editable copy is yours to change; the author's updates won't reach it.
Install linked skill Create editable copy
1 · One-time — install the CLI (
docs ↗ )
$ pip install "decimalai>=0.15"Copy
2 · Get the skill — writes .agents/skills/brycewang-stanford-acr-institutional-standards/ and pins it in .decimal/skills.lock
$ decimalai skills add brycewang-stanford-acr-institutional-standardsCopy
Copy link Copy README badge Copy SKILL.md No CLI? Get the same file — curl · raw file $ curl -fsSL --create-dirs -o .claude/skills/brycewang-stanford-acr-institutional-standards/SKILL.md https://app.decimal.ai/s/brycewang-stanford-acr-institutional-standards/SKILL.mdCopy
Safety checks: 3 of 3 passed
Code scan Clean Intent Passed Content Clean
Overview Benchmark Contents Activity Versions 1 Ratings 0
What's inside The instructions your model reads when the skill loads.
SKILL.md 88 lines single file
制度与准则背景（acr-institutional-standards）
触发时机
制度背景段写得含糊（"近年来准则不断完善"这类）
要用准则/监管变更做识别，但说不清是哪条、何时实施
引用了准则但没核实条款编号、生效时点、适用范围
审稿人质疑"制度背景不准确 / 准则理解有误"
为什么这是本刊的命门
《会计研究》是 CSSCI 唯一会计刊、由中国会计学会主办，审稿人对准则条款与监管规则极其敏感 。制度背景段写错一处（准则名称、文号、生效日、适用主体），整篇可信度会被怀疑。这是与一般公司金融稿最大的写作差异。
制度背景段要素（缺一不可）
准则/规则的准确名称与发文主体 ：财政部（企业会计准则）、证监会、交易所、审计准则委员会等文号与版本 ：如"《企业会计准则第 14 号——收入》（财会〔2017〕22 号）"——文号、年份须核实生效/施行时点与过渡安排 ：分类分批实施的，区分境内外上市、大中小企业的时间表适用范围与豁免 ：哪些主体强制、哪些自愿、是否有衔接规定制度变更的"外生性"论证 ：为何该变更对样本企业近似外生（监管驱动、统一推行）
常被写错的高频点（务必核实，勿凭记忆）
不确定的条款/时点一律标注核实，引用官方原文（财政部会计司、证监会、交易所公告），不要根据印象书写。
与识别的衔接
干净的准则/监管外生变更 是本刊黄金识别来源；制度段要为 acr-identification 的 DID/事件研究界定处理组、处理时点、对照组 。
处理时点必须与准则实际施行日 一致，而非发布日（除非论证预期效应）。
自检清单
Track record Benchmark 0 / 21
test cases passed, vs 21 / 21 without
Adoption
Users 0
Times used 0 View activity → Safety and source details
SkillSafety ✓ 3 of 3 passed ✓ Code scan 15 of 15 checks clean
0 critical · 0 warning · 0 info — scanner v4 — 8/3/2026
View 15 scanner checks live_secret remote_code_execution reverse_shell data_exfiltration ssrf_metadata agent_snooping anti_refusal destructive_commands obfuscated_unicode unicode_homoglyph opaque_blob suspicious_url tool_overreach trigger_abuse prompt_injection_phrasing
✓ Intent Safe
LLM judge · does the skill do what it claims
✓ Content Clean
LLM judge · policy & harmful-content review
Source Imported brycewang-stanford / awesome-journal-skills
Accounting-Research-Skills/skills/acr-institutional-standards/SKILL.md
View on GitHub ↗ License MITImported 8/3/2026Version v1