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acr-workflow

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Use when deciding which acr-* sub-skill to invoke next, or when sequencing manuscript work from fit positioning through rebuttal for 《会计研究》 (Accounting Research). Routes — does not replace — the specialized skills.

Accounting-Research-Skills/skills/acr-workflow/SKILL.md

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# 《会计研究》工作流（acr-workflow）

## 总览

这是路由器，不替代任何专用 skill。它告诉你**当前阶段该用哪个 acr-* skill**。

默认假设：目标是国内会计学第一刊《会计研究》（财政部主管、中国会计学会主办，月刊，CSSCI 唯一会计刊、NSFC 管理科学 A 类）。衡量标准是**会计议题的实证贡献 + 准确的制度/准则细节 + 信息机制**，而非金融定价机理或纯方法复杂度。基础事实见 `resources/journal-profile.md`。

## 触发时机

- 用户问"这篇能不能投《会计研究》/ 下一步做什么"
- 拿不准落点是会计议题还是公司金融机理
- 有上市公司面板数据但讲不出"会计信息/披露/准则"故事
- 收到 R&R 外审意见需要回复
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