fix(security): 4端点补跨租户鉴权 — 实体1会话读实体2数据(200)→403 (cma-cross-entity-endpoints-auth-20260914)

背景（项目Bot 补充复验 §四#2）：以下 4 个只读端点未做会话账套鉴权，
用 entity=1(酣客) 会话 token + 显式 entity 参数可读到 entity=2(博海) 数据（HTTP 200）：
  - GET /data-quality/governance-check?entity_id=2   → 200 score=88（对照 entity1=72）
  - GET /products/matrix?entity_id=2                 → 200
  - GET /alerts/risk-matrix?entity=bohai             → 200 博海风险矩阵
  - GET /action-plans/coso-checklist?entity=bohai    → 200 博海 COSO total_score=55
另：risk-matrix / coso-checklist 在非法实体值下静默回落酣客数据，UI 标签与数据不一致。

改动：
1. deps.py 新增统一防护入口 assert_entity_scope / assert_entity_slug_scope /
   get_session_entity / resolve_session_slug（文案对齐 get_entity_id：无权访问企业 entity_id=X（当前账套: Y））
2. governance-check / products/matrix：entity_id 须等于会话账套，否则 403；
   缺省按会话账套（governance-check 原缺省 0=全部 → 登录态下按账套收敛）
3. risk-matrix / coso-checklist：entity 须等于会话账套，否则 403；
   非法值 → 400 显式报错（不再静默回落酣客）
4. P3：POST /auth/switch-entity 加 DEPRECATED 注释（前端已无调用，保留不删）
5. 测试：tests/test_security_multitenant.py 新增 TestCrossEntityEndpointAuth 15 例
   （跨实体 403 / 同实体 200 / 缺省按账套 / 非法显式报错 / 参照端点行为不变）

验证：pytest tests/ -q → 951 passed（10 项失败为改动前既有基线，已 stash 对照确认）；
      真实后端冒烟 19/19 PASS（entity=1 会话 4 端点跨实体全 403）。

backend/app/api/action_plans.py

@@ -1,5 +1,5 @@
 """改善行动计划 API — 管理会计OS"""
-from fastapi import APIRouter, Depends, HTTPException
+from fastapi import APIRouter, Depends, HTTPException, Request
 from sqlalchemy.orm import Session
 from datetime import datetime, timezone
 from typing import Optional
@@ -7,7 +7,7 @@ import re
 import logging
 from calendar import monthrange
 from app.database import get_db
-from app.deps import get_entity_id
+from app.deps import get_entity_id, assert_entity_slug_scope, resolve_session_slug
 from app.auth_middleware import require_role, require_auth
 from app.models import ActionPlan, KPIAlert, KPIDefinition, KPIValue, User, Objective, KR
 from app.api.verify import build_auto_verify_rule
@@ -430,10 +430,19 @@ COSO_CHECKLIST_DATA = {
 
 
 @router.get("/coso-checklist")
-def get_coso_checklist(entity: str = "hanke"):
-    """COSO内控自检表 - CMA P1 COSO五要素"""
-    data = COSO_CHECKLIST_DATA.get(entity)
+def get_coso_checklist(
+    request: Request,
+    entity: Optional[str] = None,
+):
+    """COSO内控自检表 - CMA P1 COSO五要素
+
+    多租户（cma-cross-entity-endpoints-auth-20260914）：
+      非法实体值 → 400 显式报错（不再静默回落酣客数据）；跨实体 → 403。
+    """
+    slug = assert_entity_slug_scope(request, entity)
+    if slug is None:
+        slug = resolve_session_slug(request, "hanke")
+    data = COSO_CHECKLIST_DATA.get(slug)
     if not data:
-        data = COSO_CHECKLIST_DATA["hanke"]
-        data["entity_name"] = f"未知实体({entity})，默认返回酣客数据"
+        raise HTTPException(404, f"实体 entity={slug} 无 COSO 自检数据")
     return data

backend/app/api/alerts.py

@@ -1,8 +1,9 @@
 """预警 API"""
-from fastapi import APIRouter, Depends, Query, HTTPException
+from fastapi import APIRouter, Depends, Query, HTTPException, Request
+from typing import Optional
 from sqlalchemy.orm import Session
 from app.database import get_db
-from app.deps import get_entity_id
+from app.deps import get_entity_id, assert_entity_slug_scope, resolve_session_slug
 from app.auth_middleware import require_auth, require_role
 from app.models import KPIAlert, OperationLog, ActionPlan, KPIDefinition
 import logging
@@ -328,10 +329,19 @@ RISK_MATRIX_DATA = {
 
 
 @router.get("/risk-matrix")
-def get_risk_matrix(entity: str = Query("hanke", description="hanke/bohai")):
-    """风险矩阵热力图数据 - CMA P2 ERM四象限"""
-    data = RISK_MATRIX_DATA.get(entity)
+def get_risk_matrix(
+    request: Request,
+    entity: Optional[str] = Query(None, description="hanke/bohai（须与会话账套一致）；缺省按会话账套"),
+):
+    """风险矩阵热力图数据 - CMA P2 ERM四象限
+
+    多租户（cma-cross-entity-endpoints-auth-20260914）：
+      非法实体值 → 400 显式报错（不再静默回落酣客数据）；跨实体 → 403。
+    """
+    slug = assert_entity_slug_scope(request, entity)
+    if slug is None:
+        slug = resolve_session_slug(request, "hanke")
+    data = RISK_MATRIX_DATA.get(slug)
     if not data:
-        data = RISK_MATRIX_DATA["hanke"]
-        data["entity_name"] = f"未知实体({entity})，默认返回酣客数据"
+        raise HTTPException(404, f"实体 entity={slug} 无风险矩阵数据")
     return data

backend/app/api/auth.py

@@ -168,7 +168,13 @@ def switch_entity(
     current_user: User = Depends(require_auth),
     db: Session = Depends(get_db),
 ):
-    """账套切换：校验授权 → 重新签发token → 写操作日志（方案B：无缝刷新token）"""
+    """账套切换：校验授权 → 重新签发token → 写操作日志（方案B：无缝刷新token）
+
+    DEPRECATED（cma-cross-entity-endpoints-auth-20260914，P3）：
+      自 2026-09-14 移除应用内企业切换器后，前端已无任何调用（换企业 = 退出重登）。
+      端点保留仅为兼容存量脚本/回滚（不删）；新代码请改用「重新登录携带 entity_id」。
+      注：本端点曾用于切换会话账套；当前账套口径以登录 token 绑定为准。
+    """
     entity_id = data.get("entity_id")
     if not entity_id:
         raise HTTPException(400, "缺少entity_id")

backend/app/api/data_quality.py

@@ -1,7 +1,7 @@
 """自动数据质量监控 — 任务3
 定期检查KPI值异常、连续持平、数据缺失等
 """
-from fastapi import APIRouter, Depends, HTTPException, Query
+from fastapi import APIRouter, Depends, HTTPException, Query, Request
 from sqlalchemy.orm import Session
 from sqlalchemy import func, and_, text
 from typing import Optional
@@ -10,6 +10,7 @@ import json
 import logging
 
 from app.database import get_db
+from app.deps import assert_entity_scope
 from app.auth_middleware import require_auth, require_role
 from app.models import KPIDefinition, KPIValue, KpiDataQualityLog, OperationLog
 from app.api.kpis import kpi_to_dict
@@ -564,13 +565,24 @@ def _run_governance_checks(db: Session, entity_id: int = 0):
 
 @router.get("/governance-check")
 def governance_check(
-    entity_id: Optional[int] = Query(0, description="实体ID: 0=全部, 1=酣客, 2=博海"),
+    request: Request,
+    entity_id: Optional[int] = Query(None, ge=0, description="实体ID: 0=全部（仅Bot通道）, 1=酣客, 2=博海；须与会话账套一致"),
     db: Session = Depends(get_db),
 ):
     """财务七规则检查（DAMA数据治理）— 只读幂等，不写库。
 
     7条规则: unit_check/dup_alert/orphan_check/virtual_pollution/entity_check/kpi_completeness/reconciliation
     评分: 满分100，error 扣 min(15, count*3)，warning 扣 min(10, count*1)，score=max(0, 100-总扣分)
-    实体筛选: entity_id 参数（0=全部）。
+    实体筛选: entity_id 参数（0=全部，仅无会话token的Bot通道）。
+
+    多租户（cma-cross-entity-endpoints-auth-20260914）：
+      登录会话按 token 绑定账套取数，显式 entity_id 与会话账套不一致 → 403（同 growth-quality 文案）；
+      未传 entity_id 时按会话账套（不再默认全部实体）。
     """
-    return _run_governance_checks(db, entity_id or 0)
+    session_entity = assert_entity_scope(request, entity_id, db)
+    if session_entity is not None:
+        scope = session_entity
+    else:
+        # Bot 通道（无 token）：保持原口径（缺省 0=全部）
+        scope = 0 if entity_id is None else entity_id
+    return _run_governance_checks(db, scope)

backend/app/api/products.py

@@ -1,7 +1,9 @@
 """波士顿产品矩阵 API — 四象限分析"""
-from fastapi import APIRouter, Depends, Query
+from fastapi import APIRouter, Depends, Query, Request
+from typing import Optional
 from sqlalchemy.orm import Session
 from app.database import get_db
+from app.deps import assert_entity_scope
 from app.models import ProductSales
 from collections import defaultdict
 
@@ -29,11 +31,19 @@ def _calc_quadrant(trend: float, margin: float) -> str:
 
 @router.get("/matrix")
 def get_product_matrix(
-    entity_id: int = Query(1, description="1=酣客 2=博海"),
+    request: Request,
+    entity_id: Optional[int] = Query(None, ge=1, description="实体ID（须与会话账套一致）；缺省按会话账套"),
     months: int = Query(3, ge=1, le=6, description="趋势计算月数"),
     db: Session = Depends(get_db),
 ):
-    """产品矩阵：横轴=销售趋势，纵轴=毛利率，气泡=销售额"""
+    """产品矩阵：横轴=销售趋势，纵轴=毛利率，气泡=销售额
+
+    多租户（cma-cross-entity-endpoints-auth-20260914）：
+      登录会话以 token 绑定账套为准，显式 entity_id 不一致 → 403（同 growth-quality 文案）。
+    """
+    session_entity = assert_entity_scope(request, entity_id, db)
+    target_entity = session_entity if session_entity is not None else (entity_id or 1)
+    entity_id = target_entity
     # 取最近 months+1 个月（多取1个月用于计算趋势）
     periods = db.query(ProductSales.period_month).filter(
         ProductSales.entity_id == entity_id

backend/app/deps.py

@@ -79,3 +79,82 @@ def resolve_entity_for_request(request: Request, fallback: int = 1) -> int:
         if token_entity is not None:
             return token_entity
     return fallback
+
+
+# ============================================================
+# 跨租户读取防护（cma-cross-entity-endpoints-auth-20260914 补单）
+#
+# 背景：4 个只读端点（data-quality/governance-check、products/matrix、
+# alerts/risk-matrix、action-plans/coso-checklist）未做会话账套鉴权，
+# 用实体1(酣客)会话 token + 显式 entity 参数可读到实体2(博海)数据（HTTP 200）。
+# 本模块提供统一入口，行为对齐已正确 403 的 growth-quality / predict.accuracy：
+#   - 会话 token 绑定实体 与 显式传入实体 不一致 → 403（文案同 get_entity_id）
+#   - 字符串实体参数非法（非 hanke/bohai）→ 400 显式报错（不再静默回落酣客）
+#   - 无 token（Bot 服务通道）→ 保持原白名单/默认行为，只补存在性校验
+# ============================================================
+
+# entity_id ↔ 实体 slug（字符串实体参数端点使用 hanke/bohai）
+ENTITY_SLUGS = {1: "hanke", 2: "bohai"}
+ENTITY_SLUG_TO_ID = {slug: eid for eid, slug in ENTITY_SLUGS.items()}
+
+
+def get_session_entity(request: Request) -> Optional[int]:
+    """会话账套实体：Bearer token 绑定的 entity_id（无 token / 旧格式 token → None）"""
+    auth = request.headers.get("Authorization", "")
+    if not auth.startswith("Bearer "):
+        return None
+    return get_token_entity_id(auth[7:].strip())
+
+
+def assert_entity_scope(
+    request: Request,
+    explicit: Optional[int],
+    db: Optional[Session] = None,
+) -> Optional[int]:
+    """显式 entity_id 的跨租户防护。
+
+    - 会话 token 绑定实体存在（登录用户）：explicit 与之不符 → 403（含 0=全部）
+    - 无 token（Bot 服务通道）：explicit 需存在且 active，否则 403（防越权注入）
+    返回会话账套 entity_id（无 token → None，由调用方按原口径兜底）。
+    """
+    session_entity = get_session_entity(request)
+    if session_entity is not None:
+        if explicit is not None and explicit != session_entity:
+            raise HTTPException(403, f"无权访问企业 entity_id={explicit}（当前账套: {session_entity}）")
+        return session_entity
+    # Bot 服务通道：显式实体必须存在且 active（0=全部 不校验）
+    if explicit is not None and explicit != 0 and db is not None:
+        ent = db.query(Entity).filter(Entity.id == explicit).first()
+        if not ent or ent.status != "active":
+            raise HTTPException(403, f"企业 entity_id={explicit} 不存在或未激活")
+    return None
+
+
+def assert_entity_slug_scope(request: Request, slug: Optional[str]) -> Optional[str]:
+    """字符串实体参数（hanke/bohai）的跨租户防护 + 非法值显式报错。
+
+    - 非法值 → 400 显式报错（不再静默回落酣客数据导致 UI 标签与数据不一致）
+    - 合法但与会话账套不一致 → 403（文案同 get_entity_id）
+    返回规范化 slug；slug 为空 → None（调用方按会话账套/默认兜底）。
+    """
+    if slug is None or str(slug).strip() == "":
+        return None
+    key = str(slug).strip().lower()
+    if key not in ENTITY_SLUG_TO_ID:
+        raise HTTPException(
+            400,
+            f"非法实体 entity={slug}（合法值: hanke/bohai）",
+        )
+    eid = ENTITY_SLUG_TO_ID[key]
+    session_entity = get_session_entity(request)
+    if session_entity is not None and eid != session_entity:
+        raise HTTPException(403, f"无权访问企业 entity_id={eid}（当前账套: {session_entity}）")
+    return key
+
+
+def resolve_session_slug(request: Request, default: str = "hanke") -> str:
+    """无显式实体参数时，按会话账套取默认 slug（无 token → default）"""
+    session_entity = get_session_entity(request)
+    if session_entity is None:
+        return default
+    return ENTITY_SLUGS.get(session_entity, default)

backend/tests/test_security_multitenant.py

@@ -230,3 +230,113 @@ class TestCheckGovernanceSQLite:
         resp = client.get("/api/cma/data-quality/governance-check", headers=auth_header(token))
         assert resp.status_code == 200, resp.text[:300]
         assert resp.json()["total_rules"] == 7
+
+
+# ============================================================
+# 4 端点跨租户鉴权补单（cma-cross-entity-endpoints-auth-20260914）
+# 对齐参照：growth-quality / predict.accuracy（已 403）
+# ============================================================
+class TestCrossEntityEndpointAuth:
+    """会话 entity=1 显式请求 entity=2 → 403；同实体 → 200；非法实体 → 显式报错"""
+
+    def _login(self, client, db):
+        _ensure_entity(db, 2)
+        create_test_user(db)
+        return get_token_for_user(client, "testadmin", "admin123")  # 登录账套 entity_id=1
+
+    # ── 1. data-quality/governance-check ──────────────────
+    def test_governance_check_cross_entity_403(self, client, db):
+        token = self._login(client, db)
+        r = client.get("/api/cma/data-quality/governance-check?entity_id=2", headers=auth_header(token))
+        assert r.status_code == 403, f"跨实体应 403，实际 {r.status_code}: {r.text[:200]}"
+        assert "无权访问企业 entity_id=2（当前账套: 1）" in r.text
+
+    def test_governance_check_same_entity_200(self, client, db):
+        token = self._login(client, db)
+        r = client.get("/api/cma/data-quality/governance-check?entity_id=1", headers=auth_header(token))
+        assert r.status_code == 200, r.text[:200]
+        assert r.json()["entity_id"] == 1
+
+    def test_governance_check_no_param_scoped_to_session(self, client, db):
+        """未传 entity_id：按会话账套（不再默认 0=全部）"""
+        token = self._login(client, db)
+        r = client.get("/api/cma/data-quality/governance-check", headers=auth_header(token))
+        assert r.status_code == 200, r.text[:200]
+        assert r.json()["entity_id"] == 1
+
+    def test_governance_check_illegal_entity_403(self, client, db):
+        token = self._login(client, db)
+        r = client.get("/api/cma/data-quality/governance-check?entity_id=999", headers=auth_header(token))
+        assert r.status_code == 403, r.text[:200]
+
+    # ── 2. products/matrix ────────────────────────────────
+    def test_products_matrix_cross_entity_403(self, client, db):
+        token = self._login(client, db)
+        r = client.get("/api/cma/products/matrix?entity_id=2&months=6", headers=auth_header(token))
+        assert r.status_code == 403, f"跨实体应 403，实际 {r.status_code}: {r.text[:200]}"
+
+    def test_products_matrix_same_entity_200(self, client, db):
+        token = self._login(client, db)
+        r = client.get("/api/cma/products/matrix?entity_id=1", headers=auth_header(token))
+        assert r.status_code == 200, r.text[:200]
+        assert r.json()["entity_id"] == 1
+
+    def test_products_matrix_no_param_scoped_to_session(self, client, db):
+        token = self._login(client, db)
+        r = client.get("/api/cma/products/matrix", headers=auth_header(token))
+        assert r.status_code == 200, r.text[:200]
+        assert r.json()["entity_id"] == 1
+
+    # ── 3. alerts/risk-matrix（字符串实体）────────────────
+    def test_risk_matrix_cross_entity_403(self, client, db):
+        token = self._login(client, db)
+        r = client.get("/api/cma/alerts/risk-matrix?entity=bohai", headers=auth_header(token))
+        assert r.status_code == 403, f"跨实体应 403，实际 {r.status_code}: {r.text[:200]}"
+        assert "无权访问企业 entity_id=2（当前账套: 1）" in r.text
+
+    def test_risk_matrix_same_entity_200(self, client, db):
+        token = self._login(client, db)
+        r = client.get("/api/cma/alerts/risk-matrix?entity=hanke", headers=auth_header(token))
+        assert r.status_code == 200, r.text[:200]
+        assert "酣客" in r.json()["entity_name"]
+
+    def test_risk_matrix_no_param_uses_session_entity(self, client, db):
+        token = self._login(client, db)
+        r = client.get("/api/cma/alerts/risk-matrix", headers=auth_header(token))
+        assert r.status_code == 200, r.text[:200]
+        assert "酣客" in r.json()["entity_name"]
+
+    def test_risk_matrix_illegal_entity_explicit_error(self, client, db):
+        """非法实体 → 400 显式报错（不再静默回落酣客数据）"""
+        token = self._login(client, db)
+        r = client.get("/api/cma/alerts/risk-matrix?entity=2", headers=auth_header(token))
+        assert r.status_code == 400, f"非法实体应 400，实际 {r.status_code}: {r.text[:200]}"
+        assert "非法实体" in r.text
+        assert "默认返回酣客数据" not in r.text
+
+    # ── 4. action-plans/coso-checklist ────────────────────
+    def test_coso_checklist_cross_entity_403(self, client, db):
+        token = self._login(client, db)
+        r = client.get("/api/cma/action-plans/coso-checklist?entity=bohai", headers=auth_header(token))
+        assert r.status_code == 403, f"跨实体应 403，实际 {r.status_code}: {r.text[:200]}"
+
+    def test_coso_checklist_same_entity_200(self, client, db):
+        token = self._login(client, db)
+        r = client.get("/api/cma/action-plans/coso-checklist?entity=hanke", headers=auth_header(token))
+        assert r.status_code == 200, r.text[:200]
+        assert "酣客" in r.json()["entity_name"]
+
+    def test_coso_checklist_illegal_entity_explicit_error(self, client, db):
+        token = self._login(client, db)
+        r = client.get("/api/cma/action-plans/coso-checklist?entity=999", headers=auth_header(token))
+        assert r.status_code == 400, r.text[:200]
+        assert "非法实体" in r.text
+
+    # ── 对齐参照端点行为不变 ──────────────────────────────
+    def test_reference_403_endpoints_unchanged(self, client, db):
+        """growth-quality / predict.accuracy 既有 403 行为不变"""
+        token = self._login(client, db)
+        r1 = client.get("/api/cma/growth-quality/periods?entity_id=2", headers=auth_header(token))
+        assert r1.status_code == 403, r1.text[:200]
+        r2 = client.get("/api/cma/predict/accuracy?entity_id=2", headers=auth_header(token))
+        assert r2.status_code == 403, r2.text[:200]