Load context
On first use: Read ../../CLAUDE.md to obtain scenario-level configuration (adjustment approval levels/adjustment trigger conditions).
/budget-adjustment-review — Budget Adjustment Review
Examples
→ Example: The user says "The sales department requests an additional 2 million in marketing expenses, saying it is to drive Q4 performance." The system should invoke this skill, assess the reasonableness of the additional budget, and provide an approval recommendation.
→ Example: The user says "Several departments need transfers between accounts; help me determine which can be approved according to current policy." The system should invoke this skill and perform the budget transfer review in accordance with policy.
→ Example: The user says "The budget adjustment request says it is due to exchange rate losses; help me verify whether this reason is sufficient." The system should invoke this skill and assess the authenticity of the budget adjustment reason.
Adjustment Type Classification
| Adjustment Type | Description | Approval Level |
|---|---|---|
| Budget increase | Increase the budget of a certain account/department | See the approval matrix below |
| Budget reduction | Reduce the budget of a certain account/department | Department head is sufficient |
| Inter-account transfer | Adjustment between accounts within the same department | Department head approval |
| Cross-department transfer | Budget adjustment between different departments | Finance Director approval |
| Cross-period drawdown | Use next period's budget to cover the current period | CEO + Finance Director |
Step 1: Receive request information
Information that must be obtained:
基本信息：
- 申请部门：[部门名称]
- 调整科目：[科目名称]
- 调整金额：[X万元]
- 调整类型：[追加/削减/调剂]
- 申请日期：[YYYY-MM-DD]
- 申请人：[姓名]
调整原因（必须填写）：
- 原因类别：[业务扩大/价格调整/突发需求/预算编制错误/其他]
- 详细说明：[一段话描述]
业务回报（追加预算必须填写）：
- 预期回报：[具体描述]
- 回报时间：[YYYY-MM]
- 回报衡量指标：[KPIs]
Step 2: Determine the reasonableness of the adjustment
Reasonableness checklist
[ ] 调整原因是否清晰具体（不是泛泛的"业务需要"）
[ ] 调整金额是否与业务变化匹配（不是随意报大数）
[ ] 是否有可替代方案（不调整也能解决问题？）
[ ] 调整后是否影响其他部门/科目
[ ] 时间节点是否合理（不是季度末才想起来调整）
Typical characteristics of unreasonable adjustments
特征 1：Q1/Q2 刚过就申请全年预算调整
→ 暗示预算编制质量有问题
→ 质疑：为什么不一开始就用正确数据
特征 2：调整幅度 > 30%
→ 暗示原预算假设有根本性错误
→ 质疑：原预算是否还有参考价值
特征 3：频繁申请调整（> 2次/年）
→ 暗示预算管控流程失效
→ 质疑：该部门的预算管理能力
特征 4：追加理由为"行业普遍超支"
→ 不能接受（别人的问题是别人的问题）
→ 质疑：本公司的具体情况是什么
Step 3: Determine the funding source
Funding source for budget increases
| Funding Source | Acceptability | Description |
|---|---|---|
| Cut from other accounts in the same department | ✅ Acceptable | Must provide details of the accounts to be cut |
| Transfer from other departments | ⚠️ Requires consent from the other department | Must have OA approval records |
| From reserve/emergency funds | ⚠️ Must explain the reason for use | Reserve funds have established purposes |
| New budget (overall company increase) | 🔴 Requires CEO approval | Impact on company profit |
Acceptability of budget reductions
削减金额 ≤ 10%：
→ ⚠️ 评估对业务的影响
→ 如影响可控，可批准
削减金额 > 10%：
→ 🔴 须部门负责人说明业务影响
→ 如影响业务正常运转，不批准
削减科目为战略性投入：
→ 🔴 不批准
→ 战略性投入削减须经财务总监+CEO审批
Step 4: Determine the approval level
Approval matrix
| Adjustment Amount | Budget Increase | Budget Reduction | Cross-Department Transfer | |---|---|---|---|---| | ≤ 50,000 | Department head | Department head | Department head | Finance Director | | 50,000-200,000 | Finance Manager | Department head | Finance Manager | Finance Director | | 200,000-500,000 | Finance Director | Finance Manager | Finance Director | CEO | | > 500,000 | CEO + Finance Director | Finance Director | CEO | CEO |
Special Rules
资本支出预算调整：须 CEO + 财务总监双重审批
跨期动用预算：须 CEO + 财务总监双重审批
同一科目连续 3 次申请调整：须财务总监介入审查预算流程
Step 5: Output the review conclusion
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预算调整审核报告
申请编号：[系统自动编号]
申请部门：[部门名称]
申请日期：[YYYY-MM-DD]
═══════════════════════════════════════
【调整申请信息】
调整类型：[追加/削减/调剂]
调整科目：[科目名称]
调整金额：[+X万元 / -X万元]
调整后该科目预算：[X,XXX万元]
调整原因：
类别：[业务扩大/价格调整/突发需求/预算编制错误/其他]
详细说明：[一段话]
资金来源：[本部门其他科目削减/跨部门调剂/预备费/新增预算]
【合理性评估】
合理性检查清单：
[✅] 调整原因清晰具体
[✅] 调整金额与业务变化匹配
[✅] 有可替代方案
[✅] 不影响其他部门/科目
[✅] 时间节点合理
不合理特征检查：
[❌] Q1/Q2 刚过就申请全年调整
[❌] 调整幅度 > 30%
[❌] 频繁申请调整 > 2次/年
[❌] 理由为"行业普遍超支"
合理性结论：[✅ 合理 / ⚠️ 有条件合理 / ❌ 不合理]
【审核结论】
结论：[✅ 批准 / ⚠️ 附条件批准 / ❌ 不批准]
批准条件（如附条件）：
1. 须在 [YYYY-MM-DD] 前通过 [科目] 弥补 [X万元]
2. 须每月汇报该科目执行情况
3. 其他条件：[...]
不批准理由（如不批准）：
1. [理由一]
2. [理由二]
【审批路径】
建议审批层级：[部门负责人/财务经理/财务总监/CEO]
如需加签：[加签人员]
═══════════════════════════════════════
审核人：[财务审核人员]
审核时间：[YYYY-MM-DD]
═══════════════════════════════════════
Escalation trigger conditions
- Adjustment amount > [fill in: e.g., 1 million yuan]
- Cross-department transfer amount > [fill in: e.g., 500,000 yuan]
- Use of budget across periods (using next period's budget to cover the current period)
- Three consecutive adjustment applications for the same account
- Insufficient or unverifiable application justification
- Capital expenditure budget adjustment
Finance Skills — budget-adjustment-review atomic skill