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refactor: move bundled skills tree to repo root skills/

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- Relocate runtime/skills -> skills/; runtime_skills_root() prefers oclaw/skills
  with fallback to legacy runtime/skills for unmigrated trees.
- session-bootstrap hook handler resolves repo root via PROJECT_ROOT.
- Update architecture/migration docs and in-tree skill references.

Co-authored-by: Cursor <cursoragent@cursor.com>
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oliver 2026-05-10 11:35:57 +08:00
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runtime/skills/tushare-finance/reference/接口文档/财务审计意见.md
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# 财务审计意见
**文档ID**: 80
**原始链接**: https://tushare.pro/document/2?doc_id=80
---
## 财务审计意见
接口：fina_audit描述：获取上市公司定期财务审计意见数据权限：用户需要至少500积分才可以调取，具体请参阅积分获取办法
输入参数
<table>
<thead>
<tr>
<th>名称</th>
<th>类型</th>
<th>必选</th>
<th>描述</th>
</tr>
</thead>
<tbody><tr>
<td>ts_code</td>
<td>str</td>
<td>Y</td>
<td>股票代码</td>
</tr>
<tr>
<td>ann_date</td>
<td>str</td>
<td>N</td>
<td>公告日期</td>
</tr>
<tr>
<td>start_date</td>
<td>str</td>
<td>N</td>
<td>公告开始日期</td>
</tr>
<tr>
<td>end_date</td>
<td>str</td>
<td>N</td>
<td>公告结束日期</td>
</tr>
<tr>
<td>period</td>
<td>str</td>
<td>N</td>
<td>报告期(每个季度最后一天的日期,比如20171231表示年报)</td>
</tr>
</tbody></table>
输出参数
<table>
<thead>
<tr>
<th>名称</th>
<th>类型</th>
<th>描述</th>
</tr>
</thead>
<tbody><tr>
<td>ts_code</td>
<td>str</td>
<td>TS股票代码</td>
</tr>
<tr>
<td>ann_date</td>
<td>str</td>
<td>公告日期</td>
</tr>
<tr>
<td>end_date</td>
<td>str</td>
<td>报告期</td>
</tr>
<tr>
<td>audit_result</td>
<td>str</td>
<td>审计结果</td>
</tr>
<tr>
<td>audit_fees</td>
<td>float</td>
<td>审计总费用（元）</td>
</tr>
<tr>
<td>audit_agency</td>
<td>str</td>
<td>会计事务所</td>
</tr>
<tr>
<td>audit_sign</td>
<td>str</td>
<td>签字会计师</td>
</tr>
</tbody></table>
接口使用
```
pro = ts.pro_api()
df = pro.fina_audit(ts_code='600000.SH', start_date='20100101', end_date='20180808')
```
数据示例
```
ts_code ann_date end_date audit_result audit_agency audit_sign
0 600000.SH 20180428 20171231 标准无保留意见 普华永道中天会计师事务所 周章,张武
1 600000.SH 20170401 20161231 标准无保留意见 普华永道中天会计师事务所 周章,张武
2 600000.SH 20160407 20151231 标准无保留意见 普华永道中天会计师事务所 胡亮,张武
3 600000.SH 20150319 20141231 标准无保留意见 普华永道中天会计师事务所 胡亮,张武
4 600000.SH 20140320 20131231 标准无保留意见 普华永道中天会计师事务所 胡亮,周章
5 600000.SH 20130314 20121231 标准无保留意见 普华永道中天会计师事务所 胡亮,周章
6 600000.SH 20120316 20111231 标准无保留意见 普华永道中天会计师事务所 胡亮,周章
7 600000.SH 20110330 20101231 标准无保留意见 安永华明会计师事务所 严盛炜,周明骏
8 600000.SH 20100830 20100630 标准无保留意见 安永华明会计师事务所 严盛炜,周明骏
9 600000.SH 20100407 20091231 标准无保留意见 安永华明会计师事务所 严盛炜,周明骏
```