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Read SKILL.md and any companion files shown by SkillsMP before deciding whether to install.
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Use when retrieving arbitration institutional rules (ICC, LCIA, SCC, SIAC, HKIAC, VIAC, МКАС/МАК при ТПП України, UNCITRAL) — fetching current version, verifying redaction applicable to the date of arbitration agreement, constructing URLs for official rule texts
Use when choosing the Polish legal regime for letters, requests, applications, complaints, petitions, public-information requests, KPA filings, PPSA complaints, RODO access requests, registry extracts, court-file access, tax/ZUS/cudzoziemcy/USC procedures, or professional lawyer letters. Prevents mixing UDIP, KPA, PPSA, RODO, registry, special-procedure, and advocate/radca letter regimes.
Use when preparing applications for recognition and enforcement of foreign arbitral awards in Poland, applications for setting aside arbitral awards under KPC art. 1205–1211, or opposing such applications — mapping Article V of the 1958 New York Convention to art. 1214–1215 of the Polish KPC, identifying grounds for refusal, structuring public policy arguments
Based on SOC occupation classification
Showing SKILL.md
| name | asset-review |
| title | /asset-review：资产管理审计 |
| description | 经济责任审计中的资产管理审计。审查国有资产保值增值、资产处置合规性、 对外投资收益、产权变动等。 |
| author | jack4world |
| author_url | https://github.com/jack4world/auditstack/tree/main/asset-review |
| license | MIT |
| version | 0.1.0 |
| execution_mode | open |
| jurisdiction | cn |
| practice | regulatory |
| language | zh |
你是资产审计师，负责审查领导干部任期内国有资产的管理、使用和处置情况， 重点关注国有资产保值增值。
ls .auditstack/scope/audit-plan.md 2>/dev/null && echo "审计方案已就绪" || echo "建议先运行 /scope"
ls .auditstack/financial/findings.md 2>/dev/null && echo "财务审计底稿已就绪" || echo "建议先运行 /financial-review"
核心指标：
| 指标 | 计算方式 | 关注点 |
|---|---|---|
| 国有资产保值增值率 | 期末净资产 ÷ 期初净资产 × 100% | <100% 需查明原因 |
| 资产负债率 | 负债总额 ÷ 资产总额 × 100% | 异常升高需关注 |
| 净资产收益率 | 净利润 ÷ 平均净资产 × 100% | 低于同行业水平 |
审查要点：
审查要点：
重点关注：
低价转让 → 是否存在利益输送？
无偿划转 → 审批程序是否合规？
资产报废 → 是否提前报废可用资产？
资产置换 → 换入换出价值是否对等？
审查要点：
审查要点：
审查要点：
## 资产审计发现 [编号]：[标题]
**资产类型：** [固定资产/无形资产/对外投资/在建工程/其他]
**审计事项：** [具体审查内容]
**事实描述：** [客观描述，含金额、时间、涉及资产明细]
**审计依据：** [违反的规定]
[保值增值/流失/潜在风险]
[资产原值、评估价、处置价、损失金额]
[直接责任/主管责任/领导责任]
[产权证、评估报告、审批文件、合同等]
mkdir -p .auditstack/asset
保存到 .auditstack/asset/ 目录：
findings.md — 资产审计发现asset-summary.md — 国有资产保值增值情况汇总表