Skill: yjkj999999/cgma-finance (version 1.0.0)

--- name: cgma-finance / 世界一流财务管理体系建设专家 / World-Class Finance System Builder description: > 【中文】世界一流财务管理体系建设专家 Skill（简称 cgma-finance）— 基于CGMA全球管理会计原则，从零构建或深度重构企业财务管理体系， 输出三件套交付物（白皮书MD + CSV能力清单 + HTML演示文稿）， 支持麦肯锡/BCG咨询风格，适合CFO/董事会级别汇报。 触发词：cgma财务体系、cgma-finance、CGMA财务体系、世界一流财务管理、财务管理体系、CGMA体系、财务转型、财务管理重构、建设财务体系、重建财务体系、财务能力清单、CGMA白皮书、财务模块设计、财务治理架构、预算管理体系建设、成本管理体系建设、M&A能力体系、业财融合体系、税务管理模块、财务数字化转型路线、麦肯锡财务汇报、财务体系演示文稿、CGMA符合度评估 【English】World-Class Finance System Builder Skill (alias: cgma-finance) — Build or deeply restructure a world-class enterprise financial management system based on CGMA Global Management Accounting Principles (GMAP). Deliverables: Whitepaper (MD) + Capability Checklist (CSV) + McKinsey-style HTML Presentation. Triggers: cgma-finance, cgma finance, CGMA finance system, world-class finance, finance system, CGMA, financial transformation, finance restructuring, finance capability, CGMA whitepaper, finance module design, financial governance, budget management system, cost management system, M&A capability, business-finance integration, tax management module, finance digital transformation, McKinsey finance presentation, CGMA compliance assessment, finance system whitepaper, build finance system, restructure finance --- # 世界一流财务管理体系建设专家 Skill > **作者：Wang Dongjie 王东杰** > 资深复合型战略财务专家 · 上市公司资本运作操盘手 · 集团化财务管控与风险治理高级工程师 > 📧 [REDACTED_SECRET] · 📱 13952453499 ## 概述 / Overview 本 Skill 由 **Wang Dongjie 王东杰** 创作，提供一套完整的方法论和工具链，基于 **CGMA全球管理会计原则（GMAP）** 和 **McKinsey/BCG 财务管理最佳实践**，帮助企业从零构建或深度重构世界一流财务管理体系。 This Skill is created by **Wang Dongjie**, and provides a complete methodology and toolchain based on **CGMA Global Management Accounting Principles (GMAP)** and **McKinsey/BCG financial management best practices**, helping enterprises build or deeply restructure a world-class financial management system from scratch. **核心交付物（三件套）/ Core Deliverables (Three-Piece Set):** | 交付物 / Deliverable | 格式 / Format | 说明 / Description | |--------|------|------| | 白皮书 / Whitepaper | Markdown | 深度专业报告，含CGMA评分、模块详解、实施路线图、RACI矩阵、KPI体系<br>Deep professional report with CGMA scoring, module details, implementation roadmap, RACI matrix, KPI system | | 能力清单 / Capability Checklist | CSV（UTF-8） | 完整能力项列表，含模块、功能描述、来源、优先级<br>Complete capability item list with module, description, source, priority | | 演示文稿 / Presentation | HTML（麦肯锡风格 / McKinsey Style） | 白底黑字、SVG图表、支持键盘导航、可打印PDF<br>White background, SVG charts, keyboard navigation, print-friendly PDF | --- ## 使用方法 / Usage ### 基础触发 / Basic Triggers 直接描述需求即可 / Simply describe your needs, examples: - "帮我建设世界一流财务管理体系" / "Build me a world-class finance system" - "重新构建财务体系，CGMA标准" / "Restructure finance system, CGMA standards" - "输出财务管理体系三件套（白皮书+CSV+演示文稿）" / "Generate finance system deliverables" - "麦肯锡风格的财务体系汇报材料" / "McKinsey-style finance presentation" ### 高级选项 / Advanced Options | 需求 / Option | 说明 / Description | |------|------| | 体系重构深度 / Depth | v1.0基础版 / v2.0深度重构<br>v1.0 Basic / v2.0 Deep Restructuring | | 演示风格 / Style | 麦肯锡白底黑字 / 深蓝 / 现代科技<br>McKinsey White / Deep Blue / Modern Tech | | 输出物 / Output | 三件套 / 仅白皮书 / 仅演示文稿<br>Full Set / Whitepaper / Presentation | | CGMA目标 / Target | 9.0（门槛）/ 9.5+（顶尖）<br>9.0 (Threshold) / 9.5+ (Top Tier) | --- ## 体系架构（v2.0参考标准）/ Architecture (v2.0 Reference) ### 10大核心模块 / 10 Core Modules | 模块 / Module | 能力项数 / Items | 覆盖率 / Coverage | 说明 / Description | |------|----------|--------|------| | 1. 财务治理与组织架构 / Financial Governance | 6 | 100% | 治理+合规+内控+审计+道德+财务BP<br>Governance+Compliance+Internal Control+Audit+Ethics+Finance BP | | 2. 战略财务规划 / Strategic Finance | 9 | 100% | 战略规划+估值+投资组合+投资分析+情景规划<br>Strategy+Valuation+Portfolio+Investment Analysis+Scenario Planning | | 3. 全面预算管理 / Comprehensive Budget | 5 | 98% | 预算+预测+滚动预测+零基预算+绩效预算<br>Budget+Forecast+Roll Forecast+ZBB+Performance Budget | | 4. 成本管理与控制 / Cost Management | 5 | 98% | 成本管理+作业成本+精益会计+目标成本+生命周期成本<br>Cost Mgt+ABC+Lean Acct+Target Cost+LCC | | 5. 资金管理与现金流 / Treasury & Cash | 5 | 100% | 现金流+营运资本+财资+流动性+外汇风险<br>Cash Flow+WC+Treasury+Liquidity+FX Risk | | 6. 财务风险管理 / Financial Risk | 8 | 100% | 市场/信用/操作/流动性/数据治理风险+建模+压力测试<br>Market/Credit/Op/Liquidity/Data Risk+Modeling+Stress Test | | 7. 财务报告与分析 / Financial Reporting | 7 | 100% | 管理层报告+合并+分部+XBRL+IFRS+KPI+ESG | | 8. 税务管理（NEW） / Tax Management | 4 | 100% | 增值税+所得税+国际税务+转让定价<br>VAT+Income Tax+Int'l Tax+Transfer Pricing | | 9. 业财融合（NEW） / Business-Finance Integration | 4 | 100% | 财务BP+数据中台+流程优化+价值分析<br>Finance BP+Data Platform+Process Opt+Value Analysis | | 10. 财务数字化转型 / Digital Transformation | 6 | 100% | 共享中心+RPA+BI+AI预测+区块链+数字孪生<br>SSC+RPA+BI+AI Forecast+Blockchain+Digital Twin | | **M&A子体系 / M&A Subsystem** | **5** | **90%** | 买方策略+卖方策略+尽调+估值建模+整合管理<br>Buy-Side+Sell-Side+DD+Valuation Model+Integration | ### CGMA符合度评分（v2.0）/ CGMA Compliance Score (v2.0) | 原则 / Principle | v1.3 | v2.0 | 提升 / Improvement | |------|-------|-------|------| | 沟通产生影响 / Communicate to Influence | 9.0 | 9.5 | +0.5 | | 信息具有相关性 / Inform Decision Making | 9.5 | 9.5 | - | | 分析创造可持续价值 / Analyze to Create Value | 9.5 | 9.5 | - | | 管理构建信任 / Manage to Build Trust | 9.0 | 9.5 | +0.5 | | **综合 / Overall** | **9.125** | **9.5** | **+0.375** | > ✅ v2.0综合得分 9.5/10，**已超过世界一流门槛（9.0）**<br>✅ v2.0 Overall Score 9.5/10, **exceeds world-class threshold (9.0)** --- ## 交付物规范 / Deliverable Specifications ### 1. 白皮书（_v2.0.md）/ Whitepaper **必须包含章节 / Required Sections：** ``` 1. 执行摘要（核心成果 + 战略价值表格） Executive Summary (Core Results + Strategic Value Table) 2. CGMA全球管理会计原则（四大原则详解 + 评分对比表格） CGMA GMAP (4 Principles + Score Comparison) 3. 10大核心模块详解（每模块：功能描述、覆盖率、核心能力项、新增项） 10 Core Modules (Description, Coverage, Capabilities, New Items) 4. 42个能力项全景（分布图表说明） 42 Capability Items Overview (Distribution Chart) 5. M&A并购能力子体系（独立说明） M&A Capability Subsystem (Independent Section) 6. 重大突破时间线（CGMA符合度提升轨迹） Major Breakthrough Timeline (CGMA Score Trajectory) 7. 实施路线图（4阶段，含交付物） Implementation Roadmap (4 Phases, with Deliverables) 8. 速赢项目（5个，含预期收益） Quick Wins (5 items, with Expected Benefits) 9. 财务数字化转型路径（5阶段框架） Finance Digital Transformation Path (5-Stage Framework) 10. 世界一流水平认证（McKinsey标准对标表格） World-Class Certification (McKinsey Standard Benchmark) 11. RACI矩阵与KPI体系（责任分工 + 关键成功指标） RACI Matrix & KPI System (Responsibility + Key Metrics) 12. 后续建议（短期/中期/长期） Next Steps (Short/Mid/Long Term) 13. 附录：能力项详细清单（完整42项表格） Appendix: Capability Detailed Checklist (Full 42-Item Table) ``` ### 2. CSV能力清单（_v2.0_详细清单.csv）/ CSV Checklist **列结构 / Column Structure：** ```csv 模块/Module,能力项/Capability,功能描述/Description,来源/Source,安装日期/Date,版本/Version,状态/Status,优先级/Priority ``` **编码 / Encoding：** UTF-8（确保Excel打开中文不乱码 / Ensure Chinese displays correctly in Excel） ### 3. HTML演示文稿（_v2.0_演示文稿.html）/ HTML Presentation **设计规范（麦肯锡/BCG风格）/ Design Specs (McKinsey/BCG Style)：** | 设计规范 / Design Spec | 要求 / Requirement | |----------|------| | 配色 / Colors | 白底(#FFFFFF) + 深灰文字(#333333) + 品牌蓝(#003366)强调 + 红色(#CC0000)标注<br>White bg + Dark Gray Text + Brand Blue Accent + Red Highlight | | 字体 / Fonts | 标题Georgia Bold / 正文Arial Regular | | 布局 / Layout | 结论前置（Action Title）、MECE分栏、充足留白<br>Action Title First, MECE Columns, Ample White Space | | 图表 / Charts | 纯SVG实现（雷达图、柱状图、时间线、矩阵图），无外部依赖<br>Pure SVG (Radar, Bar, Timeline, Matrix), No External Deps | | 页数 / Pages | 20-22页（含封面、目录、核心内容、认证页）<br>20-22 pages (Cover, TOC, Content, Certification) | | 导航 / Navigation | 键盘左右箭头+空格+Home+End，底部进度条<br>Keyboard Arrow+Space+Home+End, Bottom Progress Bar | | 打印 / Print | @media print 正确分页（每slide独立一页）<br>Correct Pagination (Each Slide = 1 Page) | **页面规划（21页标准版）/ Page Plan (21-Page Standard)：** ``` Block 1 - 开篇定调（3页）/ Opening (3 pages): 封面/Cover、目录/TOC、执行摘要/Exec Summary Block 2 - 理论基础（2页）/ Theory (2 pages): CGMA原则/Principles、评分对比雷达图/Score Radar Chart Block 3 - 模块详解（4页）/ Modules (4 pages): 10大模块卡片网格/Module Cards、详解分栏/Detailed Columns Block 4 - 能力全景（3页）/ Capabilities (3 pages): 42项分布图/42-Item Chart、新增能力卡片/New Capability Cards、M&A子体系/M&A Subsystem Block 5 - 实施路线（3页）/ Roadmap (3 pages): 4阶段时间线/4-Phase Timeline、速赢矩阵/Quick Win Matrix、成熟度阶梯/Maturity Ladder Block 6 - 认证与展望（3页）/ Certification (3 pages): McKinsey认证表格/Certification Table、RACI+KPI、后续建议/Next Steps Block 7 - 附录（3页）/ Appendix (3 pages): 能力项完整清单/Full Capability Checklist、致谢/Acknowledgement、结束页/End Page ``` --- ## 工作流程 / Workflow ### 阶段1：需求确认（1轮对话）/ Stage 1: Requirements Confirmation (1 Round) 向用户确认以下选项（如未指定则使用默认值）/ Confirm the following options with the user (use defaults if not specified): ``` 1. 建设目标 / Goal: [ ] 从零建设（基础v1.0）/ Build from Scratch (v1.0) [ ] 深度重构（v2.0）/ Deep Restructuring (v2.0) 2. 输出物 / Deliverables: [ ] 完整三件套 / Full Set [ ] 仅白皮书 / Whitepaper Only [ ] 仅演示文稿 / Presentation Only 3. 演示风格 / Style: [ ] 麦肯锡白底黑字（默认）/ McKinsey White (Default) [ ] 深蓝标准风 / Deep Blue [ ] 现代科技风 / Modern Tech 4. CGMA目标 / CGMA Target: [ ] 9.0+（世界一流门槛）/ World-Class Threshold (9.0+) [ ] 9.5+（顶尖水平）/ Top Tier (9.5+) ``` ### 阶段2：体系设计（内部）/ Stage 2: System Design (Internal) 1. 确定模块数量（8-10个）和每模块能力项数 / Determine module count (8-10) and capability items per module 2. 对标CGMA能力框架2019版，确保四大领域全覆盖 / Benchmark against CGMA Framework 2019, ensure 4 domains fully covered 3. 设计短板补齐方案（参考v1.3→v2.0的差异分析）/ Design gap-filling plan (refer to v1.3→v2.0 gap analysis) 4. 规划实施路线图（4阶段，24周）/ Plan implementation roadmap (4 phases, 24 weeks) ### 阶段3：交付物生成（自动）/ Stage 3: Deliverable Generation (Auto) **按顺序生成三个文件 / Generate 3 files in order:** ``` Step 1: 生成 白皮书_vX.X.md / Generate Whitepaper_vX.X.md - 路径 / Path: /Users/wdj/WorkBuddy/{session_id}/白皮书文件名.md - 内容 / Content: 按"交付物规范"章节要求完整输出 / Full output per "Deliverable Specifications" Step 2: 生成 详细清单_vX.X.csv / Generate Detailed Checklist_vX.X.csv - 路径 / Path: 同一目录下，同名CSV文件 / Same directory, same-name CSV - 内容 / Content: 所有能力项，UTF-8编码 / All capability items, UTF-8 encoded Step 3: 生成 演示文稿_vX.X.html / Generate Presentation_vX.X.html - 路径 / Path: 同一目录下，同名HTML文件 / Same directory, same-name HTML - 内容 / Content: 麦肯锡风格，SVG图表，导航交互，打印友好 / McKinsey style, SVG charts, nav interaction, print-friendly - 验证 / Verify: 用Playwright生成PDF并检查页数是否正确 / Use Playwright to generate PDF and check page count ``` ### 阶段4：质量审查 / Stage 4: Quality Review - [ ] 白皮书：所有章节完整，表格渲染正确，CGMA评分一致 / Whitepaper: All sections complete, tables render correctly, CGMA scores consistent - [ ] CSV：42（或对应数量）行数据，编码正确 / CSV: 42 (or corresponding count) rows, correct encoding - [ ] HTML：所有slide可访问（键盘导航测试），打印分页正确 / HTML: All slides accessible (keyboard nav test), print pagination correct - [ ] 三件套：CGMA符合度数字在三个文件中一致 / 3-Piece Set: CGMA compliance numbers consistent across 3 files ### 阶段5：交付 / Stage 5: Delivery 使用 `deliver_attachments` 工具将三个文件一并交付给用户 / Use `deliver_attachments` tool to deliver all 3 files to the user. --- ## CGMA评分标准 / CGMA Scoring Criteria ### 四大原则详细评分维度 / 4 Principles Detailed Scoring **1. 沟通产生影响（Communicate to Influence）** - 财务信息是否驱动行动？/ Does financial info drive action? - 是否建立有效的利益相关者沟通机制？/ Is an effective stakeholder communication mechanism established? - 财务BP能力是否到位？/ Is finance BP capability in place? **2. 信息具有相关性（Inform Decision Making）** - 信息是否及时、准确、相关？/ Is info timely, accurate, relevant? - 是否支持各级管理决策？/ Does it support management decisions at all levels? - 情景规划和竞争分析能力是否具备？/ Are scenario planning & competitive analysis capabilities present? **3. 分析创造可持续价值（Analyze to Create Value）** - 是否通过深度分析创造长期价值？/ Does deep analysis create long-term value? - 估值分析和投资组合管理是否到位？/ Are valuation analysis & portfolio management in place? - M&A能力是否体系化？/ Is M&A capability systematized? **4. 管理构建信任（Manage to Build Trust）** - 财务治理是否透明、合规？/ Is financial governance transparent & compliant? - 内部控制是否健全？/ Are internal controls sound? - 税务合规和ESG报告是否完善？/ Are tax compliance & ESG reporting well-established? ### 世界一流认证标准（McKinsey）/ World-Class Certification Standards | 维度 / Dimension | 世界一流标准 / World-Class Standard | 认证门槛 / Certification Threshold | |------|---------------|----------| | CGMA符合度 / CGMA Compliance | ≥9.0/10 | 9.0 | | 能力项覆盖率 / Capability Coverage | ≥85% | 85% | | 实际功能覆盖率 / Actual Function Coverage | ≥95% | 95% | | 数字化成熟度 / Digital Maturity | ≥L3（智能级 / Intelligent） | L3 | | 实施路线图 / Implementation Roadmap | 清晰可行 / Clear & Feasible | 有 / Yes | | 模块完整性 / Module Completeness | ≥8个模块 / ≥8 Modules | 8 | --- ## 常见短板与补齐方案 / Common Gaps & Recovery Plans | 短板 / Gap | 影响 / Impact | 补齐方案 / Recovery Plan | |------|------|----------| | 全面预算覆盖率<85% / Budget coverage <85% | 预算功能不完整 / Incomplete budget function | 新增零基预算、绩效预算 / Add ZBB, performance budget | | 成本管理覆盖率<85% / Cost mgt coverage <85% | 成本核算能力薄弱 / Weak cost accounting | 新增目标成本法、生命周期成本 / Add target cost, LCC | | 无独立税务模块 / No independent tax module | 税务合规风险 / Tax compliance risk | 新增模块：增值税/所得税/国际税务/转让定价 / Add: VAT/Income Tax/Int'l Tax/TP | | 无业财融合机制 / No business-finance integration | 财务业务脱节 / Finance-business disconnect | 新增模块：财务BP/数据中台/流程优化/价值分析 / Add: Finance BP/Data Platform/Process Opt/Value Analysis | | M&A能力零散 / Scattered M&A capabilities | 并购成功率低 / Low M&A success rate | 升级为独立子体系（5项）/ Upgrade to independent subsystem (5 items) | | 数字化成熟度低 / Low digital maturity | 转型滞后 / Transformation lag | 新增数字化成熟度阶梯模型（L1-L5）/ Add digital maturity ladder model (L1-L5) | --- ## 注意事项 / Notes 1. **CGMA符合度数字一致性 / CGMA Score Consistency**：白皮书、CSV、HTML三个文件中的CGMA评分必须完全一致<br>CGMA scores must be exactly identical across whitepaper, CSV, and HTML 2. **HTML打印分页 / HTML Print Pagination**：必须正确设置 `@media print` 样式，确保每slide独立一页<br>Must correctly set `@media print` styles to ensure each slide = 1 page 3. **中文字体渲染 / Chinese Font Rendering**：演示文稿HTML必须在`@media print`中正确设置中文字体<br>Must correctly set Chinese fonts in `@media print` in presentation HTML 4. **SVG图表无外部依赖 / SVG Charts No External Deps**：所有图表用纯SVG实现，确保离线可用<br>All charts implemented in pure SVG, ensure offline availability 5. **CSV编码 / CSV Encoding**：使用UTF-8，确保Excel（Windows）打开中文不乱码<br>Use UTF-8 to ensure Chinese displays correctly in Excel (Windows) --- ## 版本历史 / Version History | 版本 / Version | 日期 / Date | 核心变化 / Core Changes | |------|------|----------| | v1.0 | 2026-04 | 初始版本，8大模块，33个能力项，CGMA 9.125<br>Initial version, 8 modules, 33 capabilities, CGMA 9.125 | | v2.0 | 2026-04-27 | 10大模块，42个能力项，CGMA 9.5，麦肯锡风格，三件套完整<br>10 modules, 42 capabilities, CGMA 9.5, McKinsey style, full 3-piece set | | v2.1 | （规划中 / In Planning） | 新增配置实施指南、变革管理手册、培训课程体系<br>Add config guide, change mgmt manual, training curriculum | --- *本 Skill 由 Wang Dongjie 王东杰 创作 / Created by Wang Dongjie* *资深复合型战略财务专家 · 上市公司资本运作操盘手 · 集团化财务管控与风险治理高级工程师* *Senior Strategic Finance Expert · Listed Co. Capital Ops Lead · Group Finance Control & Risk Gov. Sr. Engineer* *📧 [REDACTED_SECRET] · 📱 13952453499*

path: README.md
content: ---
[![ClawHub](https://img.shields.io/badge/ClawHub-v1.0.0-蓝色?style=flat-square)](https://clawhub.ai/yjkj999/world-class-finance-builder)
[![License: MIT](https://img.shields.io/badge/License-MIT-yellow?style=flat-square)](LICENSE)

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# 🏛️ 世界一流财务管理体系建设专家 Skill / World-Class Finance System Builder Skill

> **作者 / Author：Wang Dongjie 王东杰**
> 资深复合型战略财务专家 · 上市公司资本运作操盘手 · 集团化财务管控与风险治理高级工程师
> Senior Strategic Finance Expert · Listed Co. Capital Ops Lead · Group Finance Control & Risk Gov. Sr. Engineer
> 📧 [REDACTED_SECRET] · 📱 13952453499
>
> **为 WorkBuddy 打造的世界一流财务管理体系构建专家系统**
> **World-Class Finance System Builder Expert System for WorkBuddy**
> 基于 CGMA 全球管理会计原则（GMAP）+ McKinsey/BCG 财务管理最佳实践
> Based on CGMA Global Management Accounting Principles (GMAP) + McKinsey/BCG Financial Management Best Practices
> 一键输出三件套交付物：白皮书MD + CSV能力清单 + HTML演示文稿（麦肯锡风格）
> One-click output of 3-piece deliverables: Whitepaper MD + CSV Capability Checklist + HTML Presentation (McKinsey Style)

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## 🎯 这是什么 / What is This

这是一个专为 **WorkBuddy / OpenClaw** 用户设计的财务管理体系构建专家系统。
This is a finance system building expert system designed for **WorkBuddy / OpenClaw** users.

无论你是企业CFO、财务总监、管理咨询师，还是财务转型项目负责人——只要在 WorkBuddy 对话中提到相关关键词，系统就会以**世界一流财务管理专家**的视角，为你构建完整的财务管理体系：
Whether you are a corporate CFO, finance director, management consultant, or finance transformation project leader — as long as you mention relevant keywords in WorkBuddy conversation, the system will build a complete financial management system from the perspective of a **world-class finance expert**:

| 场景 / Scenario | 触发示例 / Trigger Example | 输出 / Output |
|------|---------|------|
| 体系建设 / System Build | "帮我建设世界一流财务管理体系"<br>"Build me a world-class finance system" | 三件套：白皮书+CSV+HTML演示文稿<br>3-Piece Set: Whitepaper+CSV+HTML Presentation |
| 体系重构 / System Restructuring | "重新构建财务体系，CGMA标准"<br>"Restructure finance system, CGMA standards" | v2.0深度重构，补齐短板，扩展模块<br>v2.0 Deep Restructuring, fix gaps, expand modules |
| 汇报材料 / Presentation Materials | "输出麦肯锡风格的财务体系汇报"<br>"McKinsey-style finance presentation" | 白底黑字HTML演示文稿，21页，支持打印PDF<br>White-bg HTML presentation, 21 pages, print-friendly PDF |
| 能力评估 / Capability Assessment | "评估我司财务管理CGMA符合度"<br>"Assess our finance system CGMA compliance" | CGMA四大原则评分+短板诊断+补齐方案<br>CGMA 4 Principles Scoring + Gap Diagnosis + Recovery Plan |
| 实施路线图 / Implementation Roadmap | "财务管理转型4阶段实施计划"<br>"Finance transformation 4-phase implementation plan" | 24周落地计划+RACI矩阵+KPI体系<br>24-week rollout plan + RACI Matrix + KPI System |

---

## 🔧 核心能力 / Core Capabilities

### 三件套交付物（自动生成）/ 3-Piece Deliverables (Auto-Generated)

```
世界一流财务管理体系建设白皮书_vX.X.md      ← 深度专业报告（500+行）
                                                     Deep Professional Report (500+ lines)
世界一流财务管理体系建设成果_CGMA框架_vX.X_详细清单.csv  ← 能力项清单（UTF-8）
                                                     Capability Checklist (UTF-8)
世界一流财务管理体系建设成果_CGMA框架_vX.X_演示文稿.html  ← 麦肯锡风格演示文稿
                                                     McKinsey-Style Presentation
世界一流财务管理体系建设成果_CGMA框架_vX.X_演示文稿.pdf   ← PDF版本（打印友好）
                                                     PDF Version (Print-Friendly)
```

### v2.0 体系规格（参考标准）/ v2.0 System Specifications (Reference Standard)

| 维度 / Dimension | 规格 / Specification |
|------|------|
| **CGMA符合度 / CGMA Compliance** | 9.5/10（世界一流门槛：9.0）<br>9.5/10 (World-Class Threshold: 9.0) |
| **核心模块 / Core Modules** | 10大模块（含新增：税务管理、业财融合）<br>10 Modules (New: Tax Mgmt, Business-Finance Integration) |
| **能力项数 / Capability Items** | 42个（v1.3：33个）<br>42 items (v1.3: 33 items) |
| **功能覆盖率 / Function Coverage** | 99%+ |
| **演示文稿 / Presentation** | 21页，麦肯锡白底黑字风格，SVG图表<br>21 pages, McKinsey white-bg style, SVG charts |
| **实施路线图 / Implementation Roadmap** | 4阶段、24周落地计划<br>4 Phases, 24-week rollout plan |

### 10大核心模块 / 10 Core Modules

```
模块1：财务治理与组织架构（6项）← 含财务BP
Module 1: Financial Governance & Org Structure (6 items) ← with Finance BP
模块2：战略财务规划（9项）← 含估值分析、投资组合
Module 2: Strategic Financial Planning (9 items) ← with Valuation, Portfolio
模块3：全面预算管理（5项）← 含零基预算、绩效预算
Module 3: Comprehensive Budget Management (5 items) ← with ZBB, Performance Budget
模块4：成本管理与控制（5项）← 含目标成本法、生命周期成本
Module 4: Cost Management & Control (5 items) ← with Target Costing, LCC
模块5：资金管理与现金流（5项）
Module 5: Treasury & Cash Flow Management (5 items)
模块6：财务风险管理（8项）← 含数据治理风险
Module 6: Financial Risk Management (8 items) ← with Data Governance Risk
模块7：财务报告与分析（7项）← 含XBRL、ESG
Module 7: Financial Reporting & Analysis (7 items) ← with XBRL, ESG
模块8：税务管理（4项）【v2.0新增】
Module 8: Tax Management (4 items) [NEW in v2.0]
模块9：业财融合（4项）【v2.0新增】
Module 9: Business-Finance Integration (4 items) [NEW in v2.0]
模块10：财务数字化转型（6项）← 含数字孪生
Module 10: Finance Digital Transformation (6 items) ← with Digital Twin
M&A子体系（5项）← 买方/卖方/尽调/估值建模/整合管理
M&A Subsystem (5 items) ← Buy-Side/Sell-Side/DD/Valuation Modeling/Integration
```

---

## 🚀 快速开始 / Quick Start

### 安装方法 / Installation Methods

#### 方法1：ClawHub 一键安装（推荐）/ Method 1: ClawHub One-Click Install (Recommended)
访问 [ClawHub 页面](https://clawhub.ai/yjkj999/world-class-finance-builder)，WorkBuddy 用户可直接一键安装
Visit [ClawHub page](https://clawhub.ai/yjkj999/world-class-finance-builder), WorkBuddy users can install with one click

#### 方法2：从 GitHub 安装 / Method 2: Install from GitHub
```bash
cd ~/.workbuddy/skills/
git clone https://github.com/yjkj999/world-class-finance-builder.git
```

#### 方法3：手动安装 / Method 3: Manual Installation
将 `world-class-finance-builder` 文件夹复制到 `~/.workbuddy/skills/` 目录下
Copy `world-class-finance-builder` folder to `~/.workbuddy/skills/` directory

### 触发方式 / Triggering Method

在 WorkBuddy 对话中直接描述需求即可自动触发 / Directly describe your needs in WorkBuddy conversation to auto-trigger:

```
"帮我建设世界一流财务管理体系" / "Build me a world-class finance system"
"重新构建财务体系，CGMA 9.5标准" / "Restructure finance system, CGMA 9.5 standards"
"输出财务管理体系三件套（白皮书+CSV+演示文稿）" / "Generate finance system deliverables (whitepaper+CSV+presentation)"
"麦肯锡风格的财务体系汇报材料" / "McKinsey-style finance presentation materials"
"评估我司CGMA符合度并给出补齐方案" / "Assess our CGMA compliance and provide recovery plan"
```

---

## 📋 交付物规范 / Deliverable Specifications

### 1. 白皮书（Markdown）/ Whitepaper (Markdown)

**必须包含章节 / Required Sections：**
1. 执行摘要（核心成果 + 战略价值）<br>Executive Summary (Core Results + Strategic Value)
2. CGMA全球管理会计原则（四大原则 + 评分对比）<br>CGMA GMAP (4 Principles + Score Comparison)
3. 10大核心模块详解（每模块：功能描述、覆盖率、核心能力项）<br>10 Core Modules Detailed (Each: Description, Coverage, Core Capabilities)
4. 42个能力项全景（分布说明）<br>42 Capability Items Overview (Distribution Description)
5. M&A并购能力子体系（独立说明）<br>M&A Capability Subsystem (Independent Description)
6. 重大突破时间线（CGMA符合度提升轨迹）<br>Major Breakthrough Timeline (CGMA Score Improvement Trajectory)
7. 实施路线图（4阶段，含交付物）<br>Implementation Roadmap (4 Phases, with Deliverables)
8. 速赢项目（5个，含预期收益）<br>Quick Wins (5 items, with Expected Benefits)
9. 财务数字化转型路径（5阶段框架）<br>Finance Digital Transformation Path (5-Stage Framework)
10. 世界一流水平认证（McKinsey标准对标）<br>World-Class Certification (McKinsey Standard Benchmark)
11. RACI矩阵与KPI体系（责任分工 + 关键成功指标）<br>RACI Matrix & KPI System (Responsibility Division + Key Success Metrics)
12. 后续建议（短期/中期/长期）<br>Next Steps (Short/Mid/Long Term)
13. 附录：能力项详细清单（完整42项表格）<br>Appendix: Capability Detailed Checklist (Complete 42-Item Table)

### 2. CSV能力清单 / CSV Capability Checklist

**列结构 / Column Structure：** `模块/Module,能力项/Capability,功能描述/Description,来源/Source,安装日期/Date,版本/Version,状态/Status,优先级/Priority`

**编码 / Encoding：** UTF-8（确保Excel打开中文不乱码 / Ensure Chinese displays correctly in Excel）

### 3. HTML演示文稿 / HTML Presentation

**麦肯锡/BCG风格规范 / McKinsey/BCG Style Specifications：**

- 配色：白底(#FFFFFF) + 深灰文字(#333333) + 品牌蓝(#003366)强调<br>Colors: White bg (#FFFFFF) + Dark Gray Text (#333333) + Brand Blue (#003366) Accent
- 字体：标题Georgia Bold / 正文Arial Regular
- 布局：结论前置（Action Title）、MECE分栏、充足留白<br>Layout: Action Title First, MECE Columns, Ample White Space
- 图表：纯SVG实现（无外部依赖）<br>Charts: Pure SVG (No External Dependencies)
- 页数：20-22页 / Pages: 20-22 pages
- 导航：键盘左右箭头 + 空格 + Home + End<br>Navigation: Keyboard Left/Right Arrows + Space + Home + End
- 打印：@media print 正确分页（每slide独立一页）<br>Print: @media print correct pagination (each slide = 1 page)

---

## 🎓 CGMA评分标准 / CGMA Scoring Criteria

### 四大原则 / 4 Principles

| 原则 / Principle | 英文 / English | v1.3得分 / v1.3 Score | v2.0得分 / v2.0 Score |
|------|------|----------|----------|
| 沟通产生影响 | Communicate to Influence | 9.0 | **9.5** |
| 信息具有相关性 | Inform Decision Making | 9.5 | **9.5** |
| 分析创造可持续价值 | Analyze to Create Value | 9.5 | **9.5** |
| 管理构建信任 | Manage to Build Trust | 9.0 | **9.5** |
| **综合得分 / Overall Score** | - | **9.125** | **9.5** |

> ✅ v2.0综合得分 9.5/10，**已超过世界一流门槛（9.0）**
> ✅ v2.0 Overall Score 9.5/10, **exceeds world-class threshold (9.0)**

### 世界一流认证标准（McKinsey）/ World-Class Certification Standards (McKinsey)

| 维度 / Dimension | 世界一流标准 / World-Class Standard | 认证门槛 / Certification Threshold |
|------|---------------|----------|
| CGMA符合度 / CGMA Compliance | ≥9.0/10 | 9.0 |
| 能力项覆盖率 / Capability Coverage | ≥85% | 85% |
| 实际功能覆盖率 / Actual Function Coverage | ≥95% | 95% |
| 数字化成熟度 / Digital Maturity | ≥L3（智能级 / Intelligent） | L3 |
| 实施路线图 / Implementation Roadmap | 清晰可行 / Clear & Feasible | 有 / Yes |
| 模块完整性 / Module Completeness | ≥8个模块 / ≥8 Modules | 8 |

---

## 📥 常见问题 / FAQ

**Q：建设出来的是不是可以直接向董事会汇报？**
**Q: Is what's built directly presentable to the Board?**
A：是的。白皮书和演示文稿均按CFO/董事会级别标准设计，麦肯锡风格，专业严谨。
A: Yes. The whitepaper and presentation are designed to CFO/Board-level standards, McKinsey style, professional and rigorous.

**Q：可以根据我司行业特性定制吗？**
**Q: Can it be customized according to my company's industry characteristics?**
A：可以。触发时说明行业（如"制造业财务管理体系"），会在标准框架基础上增加行业专属能力项。
A: Yes. When triggering, specify the industry (e.g., "manufacturing finance management system"), and industry-specific capability items will be added on top of the standard framework.

**Q：PDF打印出来会不会只有1页？**
**Q: Will the printed PDF have only 1 page?**
A：不会。已修复打印CSS问题（@media print正确分页），生成的PDF会自动分页为21页。
A: No. The print CSS issue has been fixed (@media print correct pagination), the generated PDF will automatically paginate to 21 pages.

**Q：三件套文件保存在哪里？**
**Q: Where are the 3-piece deliverable files saved?**
A：默认保存在当前WorkBuddy会话的工作目录下，可通过 `deliver_attachments` 直接下载。
A: Saved in the current WorkBuddy session's working directory by default, can be directly downloaded via `deliver_attachments`.

---

## 🔗 相关技能 / Related Skills

- **[CGMA全球管理会计师](https://clawhub.ai/yjkj999/cgma-global-management-accountant)** — 基于CGMA原则的专业财务咨询（已发布）<br>Professional financial consulting based on CGMA principles (Published)
- **McKinsey Consultant** — 麦肯锡风格咨询报告生成<br>McKinsey-style consulting report generation
- **Financial Analyst** — 财务分析与估值建模<br>Financial analysis and valuation modeling

---

## 📝 版本历史 / Version History

| 版本 / Version | 日期 / Date | 核心变化 / Core Changes |
|------|------|----------|
| v1.0 | 2026-04-27 | 初始版本，10大模块，42个能力项，CGMA 9.5，三件套完整<br>Initial version, 10 modules, 42 capabilities, CGMA 9.5, full 3-piece set |

---

*本 Skill 由 Wang Dongjie 王东杰 创作 / Created by Wang Dongjie 王东杰*
*资深复合型战略财务专家 · 上市公司资本运作操盘手 · 集团化财务管控与风险治理高级工程师*
*Senior Strategic Finance Expert · Listed Co. Capital Ops Lead · Group Finance Control & Risk Gov. Sr. Engineer*
*📧 [REDACTED_SECRET] · 📱 13952453499*
*GitHub: https://github.com/yjkj999/world-class-finance-builder*
*ClawHub: https://clawhub.ai/yjkj999/world-class-finance-builder*


Security scan verdicts — ClawScan: clean | static analysis: clean | VirusTotal: clean | SkillSpector: suspicious (HIGH)