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财报分析报告

本章详细说明通过 Developer API 提交财务报告所需的数据结构，以及分析完成后产出的指标和分析项目清单。

提交数据要求​

请求概览​

通过 POST /api/v1/developer/reports/financial 提交数据，请求体顶层字段：

字段类型必填说明
enterprise_namestring否企业名称，不提供则默认"匿名企业"
accounting_standardenum✅会计准则（见下表）
year_startint✅起始年份
year_endint✅截止年份（必须 > year_start）
years_dataarray✅各年度财务数据（至少 2 个年份）
enterprise_infoobject否企业基本信息（可选）
ai_auto_analysisint否是否开启 AI 自动解读（0=关闭，1=开启）

会计准则​

值说明
small_enterprise小企业会计准则
general_new一般企业准则（新准则）
general_old一般企业准则（原准则）

年度数据结构 (years_data[*])​

每个年度包含 year（年份）和 sheets（报表列表）：

报表类型 (sheet_type)必填说明
income✅利润表
balance✅资产负债表
cash_flow否现金流量表（不提供会返回警告）

利润表数据 (sheet_type: "income")​

每行项目包含：

字段类型说明
item_namestring项目标识（英文 key）
current_year_amountstring本年累计金额
last_year_amountstring上年金额

利润表主要项目 (item_name 取值)：

中文名称item_name
营业收入revenue
营业成本operating_cost
税金及附加taxes_and_dues
销售费用sales_expenses
管理费用administrative_expenses
研发费用rd_expenses
财务费用financial_expenses
├─ 利息费用interest_expense
└─ 利息收入interest_income
其他收益other_income
投资收益investment_income
公允价值变动收益fair_value_change
信用减值损失credit_impairment
资产减值损失asset_impairment
资产处置收益asset_disposal_gain
营业利润operating_profit
营业外收入non_operating_income
营业外支出non_operating_expenses
利润总额total_profit
所得税费用income_tax_expense
净利润net_profit
提示

完整的利润表项目取值涵盖小企业会计准则和一般企业准则的并集，上表为主要项目。系统会根据 accounting_standard 自动匹配适用项目。

资产负债表数据 (sheet_type: "balance")​

每行项目包含：

字段类型说明
item_namestring项目标识（英文 key）
ending_balancestring期末余额
beginning_balancestring期初余额

资产负债表主要项目 (item_name 取值)：

资产类：

中文名称item_name
货币资金cash_and_equivalents
交易性金融资产financial_assets_held_for_trading
应收票据notes_receivable
应收账款accounts_receivable
预付账款prepayments
其他应收款other_receivables
存货inventory
合同资产contract_assets
其他流动资产other_current_assets
流动资产合计total_current_assets
长期股权投资long_term_equity_investments
固定资产净额fixed_assets_net
在建工程construction_in_progress
无形资产intangible_assets
长期待摊费用long_term_deferred_expenses
递延所得税资产deferred_tax_assets
非流动资产合计total_noncurrent_assets
资产总计total_assets

负债类：

中文名称item_name
短期借款short_term_borrowings
应付票据notes_payable
应付账款accounts_payable
预收账款advance_receipts
合同负债contract_liabilities
应付职工薪酬employee_benefits_payable
应交税费taxes_payable
其他应付款other_payables
流动负债合计total_current_liabilities
长期借款long_term_borrowings
递延所得税负债deferred_tax_liabilities
非流动负债合计total_noncurrent_liabilities
负债合计total_liabilities

所有者权益类：

中文名称item_name
实收资本（股本）paid_in_capital
资本公积capital_reserve
盈余公积surplus_reserve
未分配利润retained_earnings
所有者权益合计total_shareholders_equity
负债和所有者权益总计total_liabilities_and_equity

现金流量表数据 (sheet_type: "cash_flow")​

每行项目包含：

字段类型说明
item_namestring项目标识（英文 key）
current_year_amountstring本期金额
last_year_amountstring上期金额

现金流量表主要项目 (item_name 取值)：

中文名称item_name
经营活动
销售商品、提供劳务收到的现金sales_cash
收到的税费返还tax_refund
收到其他与经营活动有关的现金other_op_cash_in
经营活动现金流入小计op_cash_in_total
购买商品、接受劳务支付的现金purchase_cash
支付给职工以及为职工支付的现金salary_paid
支付的各项税费tax_paid
支付其他与经营活动有关的现金other_op_cash_out
经营活动现金流出小计op_cash_out_total
经营活动产生的现金流量净额net_cf_operating
投资活动
收回投资收到的现金invest_proceeds
取得投资收益收到的现金invest_income
处置固定资产等收回的现金净额asset_disposal
投资活动现金流入小计invest_cash_in_total
购建固定资产等支付的现金asset_purchase
投资支付的现金invest_payments
投资活动现金流出小计invest_cash_out_total
投资活动产生的现金流量净额net_cf_investing
筹资活动
吸收投资收到的现金capital_received
取得借款收到的现金borrowings_received
筹资活动现金流入小计finance_cash_in_total
偿还债务支付的现金debt_repayment
分配股利、利润或偿付利息支付的现金dividends_interest_paid
筹资活动现金流出小计finance_cash_out_total
筹资活动产生的现金流量净额net_cf_financing
现金及现金等价物净增加额net_increase_cash

企业基本信息 (enterprise_info，可选)​

字段类型说明
provincestring省
citystring市
areastring区县
industry_sector_codestring行业门类编码
industry_sectorstring行业门类
industry_division_codestring行业大类编码
industry_divisionstring行业大类
employee_countstring从业人数
taxpayer_qualificationstring纳税人类型
is_vat_taxpayerint增值税一般纳税人（1=是，0=否）
enterprise_typestring企业类型
is_smeint小微企业（1=是，0=否）
信息

不提供 enterprise_info 时，系统仅使用 enterprise_name 创建默认记录。提供更完整的企业信息可获得更精准的行业对标分析。

完整请求示例​

以下以「神通科技」2020-2024 年五年财务数据为例，展示完整的 API 请求。为便于阅读，仅展示 2023-2024 两年的主要项目，实际提交时需包含所有年份的完整报表数据。

curl -X POST https://api.shuiyingyan.com/api/v1/developer/reports/financial \
  -H "Content-Type: application/json" \
  -H "X-API-Key: ek_live_your_key_here" \
  -d '@request.json'
📄 request.json — 完整请求体（点击展开）
{
  "enterprise_name": "神通科技",
  "accounting_standard": "general_new",
  "year_start": 2020,
  "year_end": 2024,
  "ai_auto_analysis": 1,
  "years_data": [
    // ... 2020、2021、2022 年数据结构相同，此处省略 ...
    {
      "year": 2023,
      "sheets": [
        {
          "sheet_type": "income",
          "items": [
            {"item_name": "revenue", "current_year_amount": "1309993328.96", "last_year_amount": "1140122989.09"},
            {"item_name": "operating_cost", "current_year_amount": "1057887607.67", "last_year_amount": "919836924.19"},
            {"item_name": "taxes_and_dues", "current_year_amount": "9851343.87", "last_year_amount": "7735558.74"},
            {"item_name": "sales_expenses", "current_year_amount": "24835951.98", "last_year_amount": "18906935.37"},
            {"item_name": "administrative_expenses", "current_year_amount": "84551838.20", "last_year_amount": "84306257.12"},
            {"item_name": "rd_expenses", "current_year_amount": "66203848.63", "last_year_amount": "63072082.08"},
            {"item_name": "financial_expenses", "current_year_amount": "-442661.65", "last_year_amount": "-7625034.11"},
            {"item_name": "interest_expense", "current_year_amount": "14356102.86", "last_year_amount": "7785685.40"},
            {"item_name": "interest_income", "current_year_amount": "14090212.80", "last_year_amount": "14929393.47"},
            {"item_name": "investment_income", "current_year_amount": "1063775.16", "last_year_amount": "50455814.31"},
            {"item_name": "credit_impairment", "current_year_amount": "-9001213.42", "last_year_amount": "-4082284.80"},
            {"item_name": "asset_impairment", "current_year_amount": "-22747081.84", "last_year_amount": "0"},
            {"item_name": "operating_profit", "current_year_amount": "45183960.19", "last_year_amount": "116620506.29"},
            {"item_name": "non_operating_income", "current_year_amount": "2595230.45", "last_year_amount": "2162284.64"},
            {"item_name": "non_operating_expenses", "current_year_amount": "2686387.47", "last_year_amount": "726334.05"},
            {"item_name": "total_profit", "current_year_amount": "45092803.17", "last_year_amount": "118056456.88"},
            {"item_name": "income_tax_expense", "current_year_amount": "-243861.13", "last_year_amount": "-11129811.31"},
            {"item_name": "net_profit", "current_year_amount": "45336664.30", "last_year_amount": "129186268.19"}
          ]
        },
        {
          "sheet_type": "balance",
          "items": [
            {"item_name": "cash_and_equivalents", "ending_balance": "1020631116.17", "beginning_balance": "249820382.14"},
            {"item_name": "accounts_receivable", "ending_balance": "480860410.69", "beginning_balance": "303238369.18"},
            {"item_name": "inventory", "ending_balance": "183912231.82", "beginning_balance": "282803341.57"},
            {"item_name": "total_current_assets", "ending_balance": "1900356945.19", "beginning_balance": "1144421214.02"},
            {"item_name": "fixed_assets_net", "ending_balance": "440777520.29", "beginning_balance": "432765403.71"},
            {"item_name": "total_noncurrent_assets", "ending_balance": "974604899.41", "beginning_balance": "910534771.78"},
            {"item_name": "total_assets", "ending_balance": "2874961844.60", "beginning_balance": "2054955985.80"},
            {"item_name": "short_term_borrowings", "ending_balance": "80000000.00", "beginning_balance": "100000000.00"},
            {"item_name": "accounts_payable", "ending_balance": "381138296.26", "beginning_balance": "209367997.56"},
            {"item_name": "total_current_liabilities", "ending_balance": "805843494.86", "beginning_balance": "605855381.90"},
            {"item_name": "long_term_borrowings", "ending_balance": "454160000.00", "beginning_balance": "0"},
            {"item_name": "total_noncurrent_liabilities", "ending_balance": "540611489.09", "beginning_balance": "14676629.31"},
            {"item_name": "total_liabilities", "ending_balance": "1346454983.95", "beginning_balance": "620532011.21"},
            {"item_name": "paid_in_capital", "ending_balance": "595291200.00", "beginning_balance": "505291200.00"},
            {"item_name": "capital_reserve", "ending_balance": "653498994.62", "beginning_balance": "168948994.62"},
            {"item_name": "surplus_reserve", "ending_balance": "72606782.92", "beginning_balance": "72606782.92"},
            {"item_name": "retained_earnings", "ending_balance": "295575908.83", "beginning_balance": "280239244.53"},
            {"item_name": "total_shareholders_equity", "ending_balance": "1528506860.65", "beginning_balance": "1434423974.59"},
            {"item_name": "total_liabilities_and_equity", "ending_balance": "2874961844.60", "beginning_balance": "2054955985.80"}
          ]
        },
        {
          "sheet_type": "cash_flow",
          "items": [
            {"item_name": "sales_cash", "current_year_amount": "1291648791.72", "last_year_amount": "1118810574.76"},
            {"item_name": "tax_refund", "current_year_amount": "30281461.36", "last_year_amount": "27281447.36"},
            {"item_name": "other_op_cash_in", "current_year_amount": "55642718.93", "last_year_amount": "54012170.40"},
            {"item_name": "op_cash_in_total", "current_year_amount": "1377572972.01", "last_year_amount": "1200104192.52"},
            {"item_name": "purchase_cash", "current_year_amount": "770825660.26", "last_year_amount": "897131834.22"},
            {"item_name": "salary_paid", "current_year_amount": "170503764.12", "last_year_amount": "159432408.68"},
            {"item_name": "tax_paid", "current_year_amount": "50393949.39", "last_year_amount": "40539025.09"},
            {"item_name": "other_op_cash_out", "current_year_amount": "65034020.93", "last_year_amount": "53813974.42"},
            {"item_name": "op_cash_out_total", "current_year_amount": "1056757394.70", "last_year_amount": "1150917242.41"},
            {"item_name": "net_cf_operating", "current_year_amount": "320815577.31", "last_year_amount": "49186950.11"},
            {"item_name": "invest_cash_in_total", "current_year_amount": "452519238.52", "last_year_amount": "1118543779.47"},
            {"item_name": "invest_cash_out_total", "current_year_amount": "692817195.69", "last_year_amount": "1288934985.09"},
            {"item_name": "net_cf_investing", "current_year_amount": "-240297957.17", "last_year_amount": "-170391225.62"},
            {"item_name": "finance_cash_in_total", "current_year_amount": "1074660000.00", "last_year_amount": "140000000.00"},
            {"item_name": "finance_cash_out_total", "current_year_amount": "477165393.10", "last_year_amount": "90543421.22"},
            {"item_name": "net_cf_financing", "current_year_amount": "597494606.90", "last_year_amount": "49456578.78"},
            {"item_name": "net_increase_cash", "current_year_amount": "770810734.03", "last_year_amount": "-71556696.53"}
          ]
        }
      ]
    },
    {
      "year": 2024,
      "sheets": [
        {
          "sheet_type": "income",
          "items": [
            {"item_name": "revenue", "current_year_amount": "1061659451.01", "last_year_amount": "1309993328.96"},
            {"item_name": "operating_cost", "current_year_amount": "874093224.07", "last_year_amount": "1057887607.67"},
            {"item_name": "taxes_and_dues", "current_year_amount": "7929781.93", "last_year_amount": "9851343.87"},
            {"item_name": "sales_expenses", "current_year_amount": "19333507.55", "last_year_amount": "24835951.98"},
            {"item_name": "administrative_expenses", "current_year_amount": "88205165.25", "last_year_amount": "84551838.20"},
            {"item_name": "rd_expenses", "current_year_amount": "66890435.99", "last_year_amount": "66203848.63"},
            {"item_name": "financial_expenses", "current_year_amount": "13881040.91", "last_year_amount": "-442661.65"},
            {"item_name": "interest_expense", "current_year_amount": "33323764.14", "last_year_amount": "14356102.86"},
            {"item_name": "interest_income", "current_year_amount": "20558167.46", "last_year_amount": "14090212.80"},
            {"item_name": "investment_income", "current_year_amount": "62309515.90", "last_year_amount": "1063775.16"},
            {"item_name": "credit_impairment", "current_year_amount": "-5033214.91", "last_year_amount": "-9001213.42"},
            {"item_name": "asset_impairment", "current_year_amount": "-32429370.89", "last_year_amount": "-22747081.84"},
            {"item_name": "operating_profit", "current_year_amount": "24228272.03", "last_year_amount": "45183960.19"},
            {"item_name": "non_operating_income", "current_year_amount": "8138.99", "last_year_amount": "2595230.45"},
            {"item_name": "non_operating_expenses", "current_year_amount": "525758.43", "last_year_amount": "2686387.47"},
            {"item_name": "total_profit", "current_year_amount": "23710652.59", "last_year_amount": "45092803.17"},
            {"item_name": "income_tax_expense", "current_year_amount": "-13826373.88", "last_year_amount": "-243861.13"},
            {"item_name": "net_profit", "current_year_amount": "37537026.47", "last_year_amount": "45336664.30"}
          ]
        },
        {
          "sheet_type": "balance",
          "items": [
            {"item_name": "cash_and_equivalents", "ending_balance": "774950012.65", "beginning_balance": "1020631116.17"},
            {"item_name": "accounts_receivable", "ending_balance": "372321649.75", "beginning_balance": "480860410.69"},
            {"item_name": "inventory", "ending_balance": "173632346.06", "beginning_balance": "183912231.82"},
            {"item_name": "total_current_assets", "ending_balance": "1837605502.99", "beginning_balance": "1900356945.19"},
            {"item_name": "fixed_assets_net", "ending_balance": "392210567.47", "beginning_balance": "440777520.29"},
            {"item_name": "total_noncurrent_assets", "ending_balance": "919948926.99", "beginning_balance": "974604899.41"},
            {"item_name": "total_assets", "ending_balance": "2757554429.98", "beginning_balance": "2874961844.60"},
            {"item_name": "short_term_borrowings", "ending_balance": "0", "beginning_balance": "80000000.00"},
            {"item_name": "accounts_payable", "ending_balance": "304923567.09", "beginning_balance": "381138296.26"},
            {"item_name": "total_current_liabilities", "ending_balance": "676860392.49", "beginning_balance": "805843494.86"},
            {"item_name": "long_term_borrowings", "ending_balance": "469906600.00", "beginning_balance": "454160000.00"},
            {"item_name": "total_noncurrent_liabilities", "ending_balance": "569126450.92", "beginning_balance": "540611489.09"},
            {"item_name": "total_liabilities", "ending_balance": "1245986843.41", "beginning_balance": "1346454983.95"},
            {"item_name": "paid_in_capital", "ending_balance": "595291200.00", "beginning_balance": "595291200.00"},
            {"item_name": "capital_reserve", "ending_balance": "653482194.62", "beginning_balance": "653498994.62"},
            {"item_name": "surplus_reserve", "ending_balance": "72606782.92", "beginning_balance": "72606782.92"},
            {"item_name": "retained_earnings", "ending_balance": "312596913.61", "beginning_balance": "295575908.83"},
            {"item_name": "total_shareholders_equity", "ending_balance": "1511567586.57", "beginning_balance": "1528506860.65"},
            {"item_name": "total_liabilities_and_equity", "ending_balance": "2757554429.98", "beginning_balance": "2874961844.60"}
          ]
        },
        {
          "sheet_type": "cash_flow",
          "items": [
            {"item_name": "sales_cash", "current_year_amount": "1105816445.75", "last_year_amount": "1291648791.72"},
            {"item_name": "tax_refund", "current_year_amount": "34936953.67", "last_year_amount": "30281461.36"},
            {"item_name": "other_op_cash_in", "current_year_amount": "99341410.08", "last_year_amount": "55642718.93"},
            {"item_name": "op_cash_in_total", "current_year_amount": "1240094809.50", "last_year_amount": "1377572972.01"},
            {"item_name": "purchase_cash", "current_year_amount": "838291252.28", "last_year_amount": "770825660.26"},
            {"item_name": "salary_paid", "current_year_amount": "168946620.05", "last_year_amount": "170503764.12"},
            {"item_name": "tax_paid", "current_year_amount": "48508960.82", "last_year_amount": "50393949.39"},
            {"item_name": "other_op_cash_out", "current_year_amount": "88198824.87", "last_year_amount": "65034020.93"},
            {"item_name": "op_cash_out_total", "current_year_amount": "1143945658.02", "last_year_amount": "1056757394.70"},
            {"item_name": "net_cf_operating", "current_year_amount": "96149151.48", "last_year_amount": "320815577.31"},
            {"item_name": "invest_cash_in_total", "current_year_amount": "801865419.11", "last_year_amount": "452519238.52"},
            {"item_name": "invest_cash_out_total", "current_year_amount": "916942999.94", "last_year_amount": "692817195.69"},
            {"item_name": "net_cf_investing", "current_year_amount": "-115077580.83", "last_year_amount": "-240297957.17"},
            {"item_name": "finance_cash_in_total", "current_year_amount": "518246600.00", "last_year_amount": "1074660000.00"},
            {"item_name": "finance_cash_out_total", "current_year_amount": "687602166.53", "last_year_amount": "477165393.10"},
            {"item_name": "net_cf_financing", "current_year_amount": "-169355566.53", "last_year_amount": "597494606.90"},
            {"item_name": "net_increase_cash", "current_year_amount": "-245681103.52", "last_year_amount": "770810734.03"}
          ]
        }
      ]
    }
  ]
}
说明
  • 以上仅展示 2023-2024 两年的主要项目，实际提交时应包含 2020-2024 全部五年数据
  • 每年的利润表、资产负债表可包含 60-90 个完整科目，系统会自动匹配所需项目
  • 金额字段为字符串格式，单位为元（非万元），系统内部自动转换
  • ai_auto_analysis: 1 开启后，分析完成时会自动生成 AI 解读文本

分析报告章节​

报告生成完成后，通过 GET /reports/{report_id}/analysis 获取全部分析结果。每个分析项通过 slug 标识，以下是完整的报告章节结构：

一、核心风险洞察​

汇总各分析模块检测到的风险项目，按模块分类展示风险等级与描述。

二、企业概况​

分析项 slug名称说明
enterprise_profile企业基本信息企业名称、地区、行业、员工人数、纳税人资格等
financial_benchmarks核心财务指标资产总额、负债、净利润、营收、毛利率、ROE 等
financial_performance_overview盈亏绩效概览利润总额、现金净流量、投资收益、营业利润多期趋势
reporting_period_profit报告期利润情况分析营业收入→毛利→营业利润→净利润的分层分析
reporting_period_expense报告期费用情况分析管理/销售/财务/研发四大费用结构分析
reporting_period_balance_sheet报告期资产负债情况流动/非流动资产、负债、权益的总量分析

三、财务报表深度分析​

1. 利润表分析​

分析项 slug名称说明
revenue收入分析营业收入与营业外收入占比、变动率趋势
cost成本分析营业成本与营业外支出占比、变动趋势
revenue_cost_alignment收入成本匹配度收入与成本比重差异及变动分析
expense费用分析管理/销售/财务/研发费用变动率分析
key_income_items利润表主要项目分析毛利额、四大费用、所得税、营业利润、净利润变动
operating_profit营业利润其他项分析税金附加、减值损失、公允价值变动、投资收益等
non_operating_income_analysis营业外收入分析营业外收支对利润的影响及异常检测
net_profit净利润分析所得税费用、持续/终止经营净利润变动
growth_quality_analysis增长质量分析应收/存货与收入增长匹配度
other_comprehensive_income其他综合收益变动其他综合收益各子项变动趋势
gross_profit毛利润分析经营利润、投资收益、营业外收支占利润总额比重

2. 资产负债表分析​

分析项 slug名称说明
overview_total_asset_structure总资产结构概览流动/非流动资产占比
detailed_total_asset_structure总资产结构详细各资产科目占比明细
total_assets_change_rate资产总额变动分析各资产科目年度变动率
total_liabilities_change_rate负债总额变动分析各负债科目年度变动率
liability_structure_overview负债结构概览流动/非流动负债占比
current_liabilities_structure流动负债构成分析流动负债各科目占比
noncurrent_liabilities_structure非流动负债构成分析非流动负债各科目占比
shareholder_equity_change_rate股东权益变动率分析权益各科目年度变动
shareholder_equity_structure股东权益构成分析实收资本、资本公积、盈余公积、未分配利润占比

3. 现金流量表分析​

分析项 slug名称说明
operating_activities经营活动现金流经营现金流入/流出/净额及变动率
investing_activities投资活动现金流投资现金流入/流出/净额及变动率
financing_activities筹资活动现金流筹资现金流入/流出/净额及变动率

四、企业经营情况综合分析​

分析项 slug名称说明
operational_efficiency营运能力总资产周转率、应收周转、存货周转、应付周转
eps_fluctuations每股收益变化EPS 变动趋势及增长率
short_term_liability短期偿债能力流动比率、速动比率、现金比率、营运资本
long_term_liability长期偿债能力资产负债率、权益乘数、产权比率、利息保障倍数
shareholder_equity股东权益增长能力股东权益比率、长期负债股权比率、未分配利润增长
business_input_profitability经营投入与获利分析投入产出效率综合评价

五、相关数据比对校验​

分析项 slug名称说明
income_statement利润表数据真实性校验对比当年上年数与上年本年数的一致性
balance_sheet资产负债表数据真实性校验对比本年期初余额与上年期末余额
cash_flow现金流量表数据真实性校验对比相邻年份数据一致性
comparative报表数据比对分析现金流量表与利润表、资产负债表数据匹配度

分析结果数据结构​

每个分析项的 API 响应结构：

{
  "slug": "revenue",
  "label": "收入分析",
  "sp_result": {
    "released_year": 2024,
    "operating_revenue": 10000000,
    "non_operating_revenue": 50000,
    "operating_revenue_ratio": 0.995,
    "operating_revenue_ratio_change": 0.02
  },
  "risk_items": [
    {
      "level": "warning",
      "message": "营业外收入占比异常偏高，需关注收入质量"
    }
  ],
  "ai_content": "该企业2024年营业收入达到1000万元，同比增长17.6%...",
  "cached_at": "2024-01-15T10:30:00Z"
}
字段类型说明
slugstring分析项标识
labelstring分析项中文名称
sp_resultobject存储过程计算的量化指标结果
risk_itemsarray检测到的风险项（含等级和描述）
ai_contentstringAI 深度解读文本（开启 ai_auto_analysis 时）
cached_atdatetime分析结果生成时间
提示

sp_result 中的具体字段因 slug 不同而不同。金额单位统一为万元，比率/百分率类指标已统一乘以 100，前端展示时直接拼接 % 即可。