ssci-subagent-skills 1.0.0

package/skills/capital-analysis/skill.js

@@ -0,0 +1,739 @@
+/**
+ * 资本分析技能实现
+ * 遵循agentskills.io规范和渐进式披露原则
+ * 定量分析程序化，定性分析AI化
+ */
+
+class CapitalAnalysisSkill {
+  constructor() {
+    this.skillId = "capital-analysis";
+    this.version = "2.0.0";
+    this.name = "资本分析";
+    this.description = "基于现代金融理论，对企业资本结构和融资策略进行分析";
+    
+    // 初始化模块
+    this.dataCollector = new CapitalDataCollectionModule();
+    this.analyzer = new CapitalAnalysisModule();
+    this.validator = new CapitalValidationModule();
+    this.reporter = new CapitalReportingModule();
+  }
+
+  /**
+   * 执行技能主方法
+   * 实现渐进式披露：根据focusAreas参数决定分析详略程度
+   */
+  async execute(inputs) {
+    try {
+      // 验证输入参数
+      this.validateInputs(inputs);
+      
+      // 收集财务数据
+      const financialData = await this.dataCollector.collect(inputs.companyData);
+      
+      // 执行分析（可选择关注领域以控制上下文）
+      const analysisResults = await this.analyzer.analyze(
+        financialData, 
+        inputs.focusAreas || null,  // 支持指定关注领域
+        inputs.detailedAnalysis || false  // 支持详细/摘要分析
+      );
+      
+      // 验证结果
+      const validatedResults = await this.validator.validate(analysisResults);
+      
+      // 生成报告（支持不同详细程度）
+      const finalReport = await this.reporter.generate(
+        validatedResults, 
+        inputs.detailedReport || false,
+        inputs.comparativeAnalysis || false
+      );
+      
+      return {
+        success: true,
+        data: finalReport,
+        metadata: {
+          skillId: this.skillId,
+          version: this.version,
+          executionTime: new Date().toISOString(),
+          contextLevel: inputs.detailedReport ? "detailed" : "summary",
+          focusAreas: inputs.focusAreas || "all"
+        }
+      };
+    } catch (error) {
+      return {
+        success: false,
+        error: error.message,
+        metadata: {
+          skillId: this.skillId,
+          version: this.version,
+          executionTime: new Date().toISOString()
+        }
+      };
+    }
+  }
+
+  /**
+   * 验证输入参数
+   */
+  validateInputs(inputs) {
+    if (!inputs || !inputs.companyData) {
+      throw new Error("缺少必需的companyData参数");
+    }
+    
+    if (!inputs.companyData.name) {
+      throw new Error("企业名称为必需参数");
+    }
+  }
+}
+
+/**
+ * 资本数据收集模块
+ * 程序化执行财务数据收集
+ */
+class CapitalDataCollectionModule {
+  async collect(companyData) {
+    // 并行收集财务相关信息
+    const [financialStatements, marketData, creditInfo, industryData] = await Promise.allSettled([
+      this.getFinancialStatements(companyData),
+      this.getMarketData(companyData),
+      this.getCreditInformation(companyData),
+      this.getIndustryData(companyData)
+    ]);
+    
+    return {
+      companyProfile: companyData,
+      financialStatements: financialStatements.status === 'fulfilled' ? financialStatements.value : null,
+      marketData: marketData.status === 'fulfilled' ? marketData.value : null,
+      creditInfo: creditInfo.status === 'fulfilled' ? creditInfo.value : null,
+      industryData: industryData.status === 'fulfilled' ? industryData.value : null
+    };
+  }
+  
+  async getFinancialStatements(companyData) {
+    // 模拟从财务报表获取数据
+    return {
+      balanceSheet: {
+        totalAssets: 10000000000, // 总资产
+        totalLiabilities: 4000000000, // 总负债
+        shareholdersEquity: 6000000000, // 股东权益
+        currentAssets: 6000000000, // 流动资产
+        currentLiabilities: 2000000000 // 流动负债
+      },
+      incomeStatement: {
+        revenue: 5000000000, // 营业收入
+        netIncome: 500000000, // 净利润
+        ebit: 800000000, // 息税前利润
+        interestExpense: 100000000 // 利息费用
+      },
+      cashFlowStatement: {
+        operatingCashFlow: 700000000, // 经营现金流
+        investingCashFlow: -300000000, // 投资现金流
+        financingCashFlow: -100000000 // 筹资现金流
+      }
+    };
+  }
+  
+  async getMarketData(companyData) {
+    // 模拟从市场获取数据
+    return {
+      marketCap: 15000000000, // 市值
+      stockPrice: 50.00, // 股价
+      peRatio: 30.0, // 市盈率
+      pbRatio: 2.5 // 市净率
+    };
+  }
+  
+  async getCreditInformation(companyData) {
+    // 模拟从信用机构获取信息
+    return {
+      creditRating: "A",
+      debtCapacity: 2000000000,
+      borrowingCost: 0.045 // 借款成本4.5%
+    };
+  }
+  
+  async getIndustryData(companyData) {
+    // 模拟获取行业基准数据
+    return {
+      industryAverage: {
+        debtToEquity: 0.55,
+        roe: 0.12,
+        roa: 0.06,
+        interestCoverage: 8.0
+      },
+      competitivePosition: "行业前20%"
+    };
+  }
+}
+
+/**
+ * 资本分析模块
+ * 定量计算程序化，定性分析AI化
+ */
+class CapitalAnalysisModule {
+  async analyze(data, focusAreas = null, detailed = false) {
+    // 根据focusAreas决定分析详略程度，实现渐进式披露
+    const analysis = {};
+    
+    // 资本结构分析（定量，程序化）
+    if (!focusAreas || focusAreas.includes('capitalStructure')) {
+      analysis.capitalStructure = await this.analyzeCapitalStructure(data, detailed);
+    }
+    
+    // 融资模式分析（定量+定性）
+    if (!focusAreas || focusAreas.includes('financingPattern')) {
+      analysis.financingPattern = await this.analyzeFinancingPattern(data, detailed);
+    }
+    
+    // 投资策略分析（定量+定性）
+    if (!focusAreas || focusAreas.includes('investmentStrategy')) {
+      analysis.investmentStrategy = await this.analyzeInvestmentStrategy(data, detailed);
+    }
+    
+    // 风险状况分析（定量+定性）
+    if (!focusAreas || focusAreas.includes('riskProfile')) {
+      analysis.riskProfile = await this.analyzeRiskProfile(data, detailed);
+    }
+    
+    // 估值分析（定量，程序化）
+    if (!focusAreas || focusAreas.includes('valuationMetrics')) {
+      analysis.valuationMetrics = await this.analyzeValuationMetrics(data, detailed);
+    }
+    
+    // 现金流分析（定量，程序化）
+    if (!focusAreas || focusAreas.includes('cashFlowAnalysis')) {
+      analysis.cashFlowAnalysis = await this.analyzeCashFlow(data, detailed);
+    }
+    
+    // 融资需求分析（定量+定性）
+    if (!focusAreas || focusAreas.includes('financingNeeds')) {
+      analysis.financingNeeds = await this.analyzeFinancingNeeds(data, detailed);
+    }
+    
+    // 投资者关系分析（定性）
+    if (!focusAreas || focusAreas.includes('investorRelations')) {
+      analysis.investorRelations = await this.analyzeInvestorRelations(data, detailed);
+    }
+    
+    return {
+      capitalElements: analysis,
+      financialData: data,
+      analysisTimestamp: new Date().toISOString()
+    };
+  }
+  
+  async analyzeCapitalStructure(data, detailed = false) {
+    // 程序化计算资本结构指标
+    const fs = data.financialStatements;
+    if (!fs || !fs.balanceSheet) {
+      return {
+        debtToEquity: "数据不足",
+        debtRatio: "数据不足",
+        equityRatio: "数据不足",
+        analysis: "需要完整财务报表数据"
+      };
+    }
+    
+    const bs = fs.balanceSheet;
+    const debtToEquity = bs.totalLiabilities / bs.shareholdersEquity;
+    const debtRatio = bs.totalLiabilities / bs.totalAssets;
+    const equityRatio = bs.shareholdersEquity / bs.totalAssets;
+    
+    // 评估合理性
+    const assessment = this.assessCapitalStructureReasonableness(debtToEquity, data.industryData);
+    
+    const result = {
+      debtToEquity: parseFloat(debtToEquity.toFixed(4)),
+      debtRatio: parseFloat(debtRatio.toFixed(4)),
+      equityRatio: parseFloat(equityRatio.toFixed(4)),
+      assessment: assessment,
+      leverageMetrics: {
+        debtToEquity: parseFloat(debtToEquity.toFixed(4)),
+        debtRatio: parseFloat(debtRatio.toFixed(4)),
+        equityRatio: parseFloat(equityRatio.toFixed(4)),
+        debtToAsset: parseFloat(debtRatio.toFixed(4))
+      }
+    };
+    
+    // 详细分析包含更多指标
+    if (detailed) {
+      result.comprehensiveMetrics = {
+        debtToEquity: parseFloat(debtToEquity.toFixed(4)),
+        debtRatio: parseFloat(debtRatio.toFixed(4)),
+        equityRatio: parseFloat(equityRatio.toFixed(4)),
+        debtToAsset: parseFloat(debtRatio.toFixed(4)),
+        equityMultiplier: bs.totalAssets / bs.shareholdersEquity,
+        longTermDebtRatio: (bs.totalLiabilities - 2000000000) / bs.totalAssets // 假设长期负债
+      };
+    }
+    
+    return result;
+  }
+  
+  assessCapitalStructureReasonableness(debtToEquity, industryData) {
+    if (!industryData || !industryData.industryAverage) {
+      // 一般标准
+      if (debtToEquity > 1.0) return "债务比例偏高";
+      if (debtToEquity < 0.3) return "债务比例偏低";
+      return "债务比例合理";
+    }
+    
+    const industryAverage = industryData.industryAverage.debtToEquity;
+    if (debtToEquity > industryAverage * 1.5) return "显著高于行业平均";
+    if (debtToEquity < industryAverage * 0.5) return "显著低于行业平均";
+    return "与行业平均基本一致";
+  }
+  
+  async analyzeFinancingPattern(data, detailed = false) {
+    // 分析融资模式
+    const fs = data.financialStatements;
+    const credit = data.creditInfo;
+    
+    const result = {
+      primarySources: ["股权融资", "债务融资"],
+      financingStrategy: "股权债权平衡策略",
+      costMetrics: {
+        estimatedWACC: 0.075, // 7.5%加权平均资本成本
+        debtCost: credit?.borrowingCost || 0.05,
+        equityCost: 0.09 // 假设9%
+      },
+      structureAssessment: "融资结构相对均衡"
+    };
+    
+    if (detailed) {
+      result.detailedPattern = {
+        equityFinancing: 60 + "%",
+        debtFinancing: 40 + "%",
+        internalFunding: "主要为留存收益",
+        financingDiversity: "多渠道融资，风险分散"
+      };
+    }
+    
+    return result;
+  }
+  
+  async analyzeInvestmentStrategy(data, detailed = false) {
+    // 分析投资策略
+    const fs = data.financialStatements;
+    
+    const result = {
+      investmentFocus: ["业务扩张", "研发创新", "数字化转型"],
+      allocationPattern: {
+        growthInvestment: 60 + "%",
+        maintenanceInvestment: 40 + "%"
+      },
+      efficiencyMetrics: {
+        roic: 0.12, // 投资资本回报率
+        roi: 0.15   // 投资回报率
+      }
+    };
+    
+    if (detailed) {
+      result.detailedStrategy = {
+        capexAllocation: {
+          "研发投资": 35 + "%",
+          "产能扩张": 25 + "%",
+          "技术升级": 20 + "%",
+          "并购整合": 20 + "%"
+        },
+        investmentCriteria: ["ROIC > WACC", "战略协同", "风险可控"],
+        portfolioDiversity: "业务线和地域多元化"
+      };
+    }
+    
+    return result;
+  }
+  
+  async analyzeRiskProfile(data, detailed = false) {
+    // 分析风险状况
+    const fs = data.financialStatements;
+    
+    const result = {
+      riskType: {
+        financialRisk: "中等",
+        marketRisk: "中等",
+        liquidityRisk: "低"
+      },
+      riskMetrics: {
+        interestCoverage: fs?.incomeStatement ? 
+          fs.incomeStatement.ebit / fs.incomeStatement.interestExpense : null,
+        debtServiceCoverage: 3.5 // 假设值
+      },
+      riskManagement: "建立了风险管理体系"
+    };
+    
+    if (detailed) {
+      result.comprehensiveRiskProfile = {
+        creditRisk: "低",
+        marketRisk: "中等",
+        operationalRisk: "中等",
+        liquidityRisk: "低",
+        concentrationRisk: "业务相对分散",
+        hedgingStrategies: ["利率对冲", "汇率对冲"]
+      };
+    }
+    
+    return result;
+  }
+  
+  async analyzeValuationMetrics(data, detailed = false) {
+    // 计算估值指标
+    const fs = data.financialStatements;
+    const market = data.marketData;
+    
+    const result = {
+      valuationMultiples: {
+        pe: market?.peRatio || null,
+        pb: market?.pbRatio || null,
+        evEbitda: null // 需要更多信息计算
+      },
+      valueAssessment: market?.peRatio ? 
+        (market.peRatio > 25 ? "估值偏高" : "估值合理") : "需要市场数据"
+    };
+    
+    if (detailed) {
+      result.fullValuation = {
+        marketCap: market?.marketCap,
+        enterpriseValue: market?.marketCap + 4000000000 - null, // 市值+净债务
+        valuationRatios: {
+          pe: market?.peRatio,
+          pb: market?.pbRatio,
+          ps: market?.marketCap / fs?.incomeStatement?.revenue,
+          pcf: market?.marketCap / fs?.cashFlowStatement?.operatingCashFlow
+        }
+      };
+    }
+    
+    return result;
+  }
+  
+  async analyzeCashFlow(data, detailed = false) {
+    // 分析现金流状况
+    const fs = data.financialStatements;
+    
+    const result = {
+      operatingCash: fs?.cashFlowStatement?.operatingCashFlow || 0,
+      investmentCash: fs?.cashFlowStatement?.investingCashFlow || 0,
+      financingCash: fs?.cashFlowStatement?.financingCashFlow || 0,
+      freeCashFlow: (fs?.cashFlowStatement?.operatingCashFlow || 0) - Math.abs(fs?.cashFlowStatement?.investingCashFlow || 0),
+      cashEfficiency: "现金流状况良好"
+    };
+    
+    if (detailed) {
+      result.detailedCashFlow = {
+        operatingCashFlow: fs?.cashFlowStatement?.operatingCashFlow,
+        investingCashFlow: fs?.cashFlowStatement?.investingCashFlow,
+        financingCashFlow: fs?.cashFlowStatement?.financingCashFlow,
+        freeCashFlow: result.freeCashFlow,
+        cashConversionCycle: "需要更多运营数据",
+        cashPerShare: (fs?.cashFlowStatement?.operatingCashFlow || 0) / (data.marketData?.marketCap / data.marketData?.stockPrice || 1)
+      };
+    }
+    
+    return result;
+  }
+  
+  async analyzeFinancingNeeds(data, detailed = false) {
+    // 分析融资需求
+    const fs = data.financialStatements;
+    
+    const result = {
+      nearTermNeeds: ["业务扩张资金", "债务重组"],
+      estimatedAmount: 1500000000,
+      financingPriority: ["成本最低优先", "控制权影响最小优先"]
+    };
+    
+    if (detailed) {
+      result.comprehensiveNeeds = {
+        growthFinancing: 1000000000,
+        workingCapital: 300000000,
+        debtRefinancing: 200000000,
+        financingOptions: ["增发股票", "发行债券", "银行贷款"]
+      };
+    }
+    
+    return result;
+  }
+  
+  async analyzeInvestorRelations(data, detailed = false) {
+    // 分析投资者关系
+    const market = data.marketData;
+    
+    const result = {
+      investorType: ["机构投资者", "个人投资者"],
+      marketPerception: market?.peRatio ? 
+        (market.peRatio > 20 ? "市场评价较高" : "市场评价适中") : "需要市场数据",
+      communicationEffectiveness: "建立了有效的投资者沟通机制"
+    };
+    
+    if (detailed) {
+      result.detailedRelations = {
+        shareholderStructure: "机构投资者占主导",
+        disclosureQuality: "信息披露及时充分",
+        engagementLevel: "投资者参与度高",
+        esgConsideration: "重视ESG因素"
+      };
+    }
+    
+    return result;
+  }
+}
+
+/**
+ * 资本验证模块
+ */
+class CapitalValidationModule {
+  async validate(analysisResults) {
+    const validationResults = {
+      dataCompleteness: await this.checkDataCompleteness(analysisResults),
+      calculationAccuracy: await this.checkCalculationAccuracy(analysisResults),
+      consistency: await this.checkConsistency(analysisResults),
+      industryAlignment: await this.checkIndustryAlignment(analysisResults)
+    };
+    
+    const overallScore = this.calculateOverallScore(validationResults);
+    
+    return {
+      ...analysisResults,
+      validation: validationResults,
+      overallValidationScore: overallScore
+    };
+  }
+  
+  async checkDataCompleteness(results) {
+    const sourceData = results.financialData;
+    const completenessFactors = {
+      financialStatements: !!sourceData.financialStatements,
+      marketData: !!sourceData.marketData,
+      industryBenchmarks: !!sourceData.industryData
+    };
+    
+    const factorCount = Object.values(completenessFactors).filter(Boolean).length;
+    const completenessScore = (factorCount / 3) * 100;
+    
+    return {
+      factors: completenessFactors,
+      completenessScore: completenessScore,
+      level: completenessScore >= 66 ? "high" : completenessScore >= 33 ? "medium" : "low"
+    };
+  }
+  
+  async checkCalculationAccuracy(results) {
+    // 验证财务计算的准确性
+    const elements = results.capitalElements;
+    const issues = [];
+    
+    // 验证关键比率的合理性
+    if (elements.capitalStructure) {
+      const { debtToEquity, debtRatio, equityRatio } = elements.capitalStructure;
+      if (debtRatio + equityRatio !== 1) {
+        issues.push("负债率与权益率之和应为1");
+      }
+    }
+    
+    return {
+      issues: issues,
+      accuracyLevel: issues.length === 0 ? "high" : "medium",
+      accuracyScore: issues.length === 0 ? 100 : Math.max(0, 100 - (issues.length * 20))
+    };
+  }
+  
+  async checkConsistency(results) {
+    // 检查分析结果的内在一致性
+    const elements = results.capitalElements;
+    const issues = [];
+    
+    // 检查资本结构与风险状况的一致性
+    if (elements.capitalStructure && elements.riskProfile) {
+      const debtLevel = elements.capitalStructure.debtToEquity;
+      const riskLevel = elements.riskProfile.riskType?.financialRisk;
+      
+      if (debtLevel > 1.0 && riskLevel === "低") {
+        issues.push("高负债水平与低财务风险评估不一致");
+      }
+    }
+    
+    return {
+      issues: issues,
+      consistencyLevel: issues.length === 0 ? "high" : "medium",
+      consistencyScore: issues.length === 0 ? 100 : Math.max(0, 100 - (issues.length * 25))
+    };
+  }
+  
+  async checkIndustryAlignment(results) {
+    // 检查与行业基准的对齐度
+    const data = results.financialData;
+    const elements = results.capitalElements;
+    const alignmentIssues = [];
+    
+    if (data.industryData && elements.capitalStructure) {
+      const industryDebt = data.industryData.industryAverage?.debtToEquity;
+      const companyDebt = elements.capitalStructure.debtToEquity;
+      
+      if (industryDebt && companyDebt) {
+        const deviation = Math.abs(companyDebt - industryDebt) / industryDebt;
+        if (deviation > 0.5) { // 偏差超过50%
+          alignmentIssues.push(`资产负债率偏离行业平均超过50%`);
+        }
+      }
+    }
+    
+    return {
+      issues: alignmentIssues,
+      alignmentLevel: alignmentIssues.length === 0 ? "high" : "medium",
+      alignmentScore: alignmentIssues.length === 0 ? 100 : Math.max(0, 100 - (alignmentIssues.length * 15))
+    };
+  }
+  
+  calculateOverallScore(validationResults) {
+    const { dataCompleteness, calculationAccuracy, consistency, industryAlignment } = validationResults;
+    
+    // 加权计算总体分数
+    const weights = {
+      completeness: 0.25,
+      accuracy: 0.30,
+      consistency: 0.25,
+      alignment: 0.20
+    };
+    
+    return Math.round(
+      (dataCompleteness.completenessScore * weights.completeness) +
+      (calculationAccuracy.accuracyScore * weights.accuracy) +
+      (consistency.consistencyScore * weights.consistency) +
+      (industryAlignment.alignmentScore * weights.alignment)
+    );
+  }
+}
+
+/**
+ * 资本分析报告生成模块
+ * 支持渐进式披露：根据需求生成不同详细程度的报告
+ */
+class CapitalReportingModule {
+  async generate(analysisResults, detailed = false, comparative = false) {
+    const report = {
+      summary: this.createExecutiveSummary(analysisResults),
+      keyMetrics: this.extractKeyMetrics(analysisResults),
+      ratings: await this.generateRatings(analysisResults),
+      metadata: {
+        generationTime: new Date().toISOString(),
+        validationScore: analysisResults.overallValidationScore,
+        detailLevel: detailed ? "detailed" : "summary"
+      }
+    };
+    
+    // 根据需求添加详细内容
+    if (detailed) {
+      report.capitalElements = analysisResults.capitalElements;
+      report.fullAnalysis = await this.createDetailedAnalysis(analysisResults);
+    }
+    
+    if (comparative) {
+      report.comparativeAnalysis = await this.createComparativeAnalysis(analysisResults);
+    }
+    
+    return report;
+  }
+  
+  createExecutiveSummary(results) {
+    const elements = results.capitalElements;
+    
+    return {
+      title: `对${results.financialData.companyProfile.name}的资本分析摘要`,
+      executiveSummary: `该企业资本结构相对稳健，债务水平适中，融资策略较为均衡。总体财务健康度得分为${results.overallValidationScore}分。`,
+      keyHighlights: [
+        `资本结构：负债权益比为${elements.capitalStructure?.debtToEquity?.toFixed(2) || 'N/A'}`,
+        `盈利能力：投资回报率表现${elements.investmentStrategy?.efficiencyMetrics?.roi ? '良好' : '待评估'}`,
+        `现金流：经营现金流为${elements.cashFlowAnalysis?.operatingCash || 'N/A'}`
+      ],
+      overallRating: this.rateCapitalHealth(results.overallValidationScore)
+    };
+  }
+  
+  rateCapitalHealth(score) {
+    if (score >= 85) return "优秀 - 资本结构健康，融资策略有效";
+    if (score >= 70) return "良好 - 资本结构较为健康";
+    if (score >= 50) return "一般 - 部分财务指标需要关注";
+    return "需改进 - 资本结构存在明显风险";
+  }
+  
+  extractKeyMetrics(results) {
+    const elements = results.capitalElements;
+    
+    return {
+      debtToEquity: elements.capitalStructure?.debtToEquity,
+      roe: elements.investmentStrategy?.efficiencyMetrics?.roi || elements.roe || 0.08,
+      currentRatio: elements.liquidityMetrics?.currentRatio || 3.0, // 假设值
+      interestCoverage: elements.riskProfile?.riskMetrics?.interestCoverage,
+      operatingCashFlow: elements.cashFlowAnalysis?.operatingCash
+    };
+  }
+  
+  async generateRatings(results) {
+    return {
+      capitalStructureRating: this.rateElement(results.capitalElements.capitalStructure, 'capitalStructure'),
+      financingStrategyRating: this.rateElement(results.capitalElements.financingPattern, 'financing'),
+      investmentEfficiencyRating: this.rateElement(results.capitalElements.investmentStrategy, 'investment'),
+      riskManagementRating: this.rateElement(results.capitalElements.riskProfile, 'risk'),
+      overallRating: results.overallValidationScore
+    };
+  }
+  
+  rateElement(element, elementType) {
+    // 根据不同类型元素进行评级
+    switch(elementType) {
+      case 'capitalStructure':
+        const debtLevel = element.debtToEquity;
+        if (debtLevel < 0.3) return "保守";
+        if (debtLevel < 0.7) return "适度";
+        return "积极";
+      case 'financing':
+        return "均衡";
+      case 'investment':
+        return "有效";
+      case 'risk':
+        return "可控";
+      default:
+        return "待评估";
+    }
+  }
+  
+  async createDetailedAnalysis(results) {
+    return {
+      comprehensiveCapitalStructure: results.capitalElements.capitalStructure,
+      financingStrategyDetails: results.capitalElements.financingPattern,
+      investmentPortfolio: results.capitalElements.investmentStrategy,
+      riskProfileDetailed: results.capitalElements.riskProfile,
+      valuationAnalysis: results.capitalElements.valuationMetrics,
+      cashFlowDeepDive: results.capitalElements.cashFlowAnalysis
+    };
+  }
+  
+  async createComparativeAnalysis(results) {
+    const industryData = results.financialData.industryData;
+    if (!industryData || !industryData.industryAverage) {
+      return { message: "缺少行业基准数据进行比较" };
+    }
+    
+    const companyData = results.capitalElements;
+    const industryAvg = industryData.industryAverage;
+    
+    return {
+      capitalStructureComparison: {
+        company: companyData.capitalStructure?.debtToEquity,
+        industry: industryAvg.debtToEquity,
+        comparison: companyData.capitalStructure?.debtToEquity > industryAvg.debtToEquity ? "高于行业平均" : "低于行业平均"
+      },
+      profitabilityComparison: {
+        companyROE: companyData.investmentStrategy?.efficiencyMetrics?.roic || 0,
+        industryROE: industryAvg.roe,
+        comparison: "待计算"
+      },
+      competitivePosition: industryData.competitivePosition
+    };
+  }
+}
+
+// 导出技能类
+if (typeof module !== 'undefined' && module.exports) {
+  module.exports = CapitalAnalysisSkill;
+}