diff --git a/frontend/src/api/index.ts b/frontend/src/api/index.ts
index 1ddc07fd..1380ed79 100644
--- a/frontend/src/api/index.ts
+++ b/frontend/src/api/index.ts
@@ -38,8 +38,6 @@ api.interceptors.response.use(
 export const authApi = {
   login: (data: any) => api.post('/auth/login', data),
   register: (data: any) => api.post('/auth/register', data),
-  switchEntity: (data: any) => api.post('/auth/switch-entity', data),
-  myEntities: () => api.get('/auth/my-entities'),
   loginEntities: (username: string) => api.get('/auth/login-entities', { params: { username } }),
 }
 
diff --git a/frontend/src/components/GrowthQuality.vue b/frontend/src/components/GrowthQuality.vue
index 6c2b288c..c54f8733 100644
--- a/frontend/src/components/GrowthQuality.vue
+++ b/frontend/src/components/GrowthQuality.vue
@@ -4,12 +4,8 @@
     <div class="gq-header">
       <h3 class="gq-title">📊 增长质量诊断</h3>
       <div class="gq-controls">
-        <el-select v-model="selectedEntityId" placeholder="选择企业" size="small" style="width:160px" @change="loadQuality">
-          <el-option v-for="e in entities" :key="e.id" :label="e.short_name || e.name" :value="e.id" />
-        </el-select>
-        <el-select v-model="compareEntityId" placeholder="对比企业（可选）" size="small" style="width:160px" clearable @change="loadQuality">
-          <el-option v-for="e in entities" :key="e.id" :label="e.short_name || e.name" :value="e.id" />
-        </el-select>
+        <!-- 企业只读标识（不可点）：账套由登录窗口选定，组件内无切换/对比入口 -->
+        <el-tag size="small" type="primary" effect="plain">{{ currentEntityLabel }}</el-tag>
         <el-button size="small" type="primary" @click="loadQuality" :loading="loading">诊断</el-button>
       </div>
     </div>
@@ -58,7 +54,6 @@
         <div class="diag-text">{{ result.diagnosis }}</div>
         <div class="diag-actions">
           <el-button size="small" @click="openDetail('revenueStructure')">查看明细</el-button>
-          <el-button size="small" v-if="!showCompare && entities.length >= 2" @click="enableCompare">双实体对比</el-button>
         </div>
       </div>
 
@@ -100,7 +95,7 @@
     </div>
 
     <!-- 空状态 -->
-    <el-empty v-else-if="!loading" description="请选择企业进行增长质量诊断" />
+    <el-empty v-else-if="!loading" description="点击「诊断」查看当前账套增长质量" />
 
     <!-- 明细下钻弹窗 -->
     <el-dialog v-model="showDetail" :title="currentDimLabel + ' — ' + (result?.entity_name || '')" width="550px">
@@ -140,16 +135,15 @@
 </template>
 
 <script setup lang="ts">
-import { ref, computed, onMounted } from 'vue'
+import { ref, computed } from 'vue'
 import VChart from 'vue-echarts'
 import 'echarts'
-import { predictApi, entityApi } from '../api/index'
+import { predictApi } from '../api/index'
 import { ElMessage } from 'element-plus'
 
 const loading = ref(false)
-const entities = ref<any[]>([])
 const selectedEntityId = ref<number | null>(null)
-const compareEntityId = ref<number | null>(null)
+const compareEntityId = ref<number | null>(null)  // 跨企业对比已下线（登录即定企业），保留占位
 const result = ref<any>(null)
 const compareResult = ref<any>(null)
 const showCompare = ref(false)
@@ -162,6 +156,14 @@ const fallbackEntities = [
   { id: -2, short_name: '陕西博海', name: '陕西博海网络科技' },
 ]
 
+// 实体列表固定为内置演示实体；当前实体跟随登录账套（1=酣客 / 2=博海），组件内不可切换
+const entities = ref<any[]>(fallbackEntities)
+selectedEntityId.value = Number(localStorage.getItem('cma_entity_id') || 1) === 2 ? -2 : -1
+const currentEntityLabel = computed(() => {
+  const e = entities.value.find((x: any) => x.id === selectedEntityId.value)
+  return e ? (e.short_name || e.name) : '当前企业'
+})
+
 // 预设测试数据（酣客 + 博海）
 const testDataMap: Record<number, any> = {
   [-1]: {
@@ -286,24 +288,7 @@ const radarOption = computed(() => {
   }
 })
 
-async function loadEntities() {
-  try {
-    const r = await entityApi.list()
-    if (r?.data?.length) {
-      entities.value = r.data
-      // 如果有数据库实体，尝试预设选择
-      if (!selectedEntityId.value && entities.value.length >= 1) {
-        selectedEntityId.value = entities.value[0].id
-      }
-    } else {
-      entities.value = fallbackEntities
-      selectedEntityId.value = -1
-    }
-  } catch {
-    entities.value = fallbackEntities
-    selectedEntityId.value = -1
-  }
-}
+// ── 实体列表已固定（不再按登录用户拉取可选企业，也不提供切换）──
 
 async function loadQuality() {
   if (!selectedEntityId.value) return
@@ -366,18 +351,6 @@ function openDetail(dimKey: string) {
   showDetail.value = true
 }
 
-function enableCompare() {
-  // 自动选择第一个不同的实体作为对比
-  const other = entities.value.find((e: any) => e.id !== selectedEntityId.value)
-  if (other) {
-    compareEntityId.value = other.id
-    loadQuality()
-  }
-}
-
-onMounted(() => {
-  loadEntities()
-})
 </script>
 
 <style scoped>
diff --git a/frontend/src/layouts/MainLayout.vue b/frontend/src/layouts/MainLayout.vue
index eea8ee6f..e96591c2 100644
--- a/frontend/src/layouts/MainLayout.vue
+++ b/frontend/src/layouts/MainLayout.vue
@@ -28,12 +28,8 @@
           <span class="page-title">{{ pageTitle }}</span>
         </div>
         <div class="header-right">
-          <!-- 固定企业版（Phase C）：显示当前企业 tag 代替切换器 -->
-          <el-tag v-if="isFixedEntity()" size="small" type="primary" effect="plain" class="entity-tag">{{ currentEntityName }}</el-tag>
-          <!-- 企业切换器：仅非固定版且授权企业≥2时显示（多企业用户），固定版/单企业用户隐藏避免UI噪音 -->
-          <el-select v-else-if="entities.length >= 2" v-model="currentEntityId" @change="onEntityChange" size="small" style="width:120px;margin-right:8px;">
-            <el-option v-for="e in entities" :key="e.id" :label="e.short_name || e.name" :value="e.id" />
-          </el-select>
+          <!-- 企业只读标识（不可点）：账套由登录窗口选定，应用内无切换入口（换企业须退出重登） -->
+          <el-tag size="small" type="primary" effect="plain" class="entity-tag">{{ currentEntityName }}</el-tag>
           <el-tag size="small" :type="roleTagType">{{ roleLabel }}</el-tag>
           <el-dropdown trigger="click">
             <span class="user-info"><el-icon><User /></el-icon>{{ userName }}</span>
@@ -49,62 +45,29 @@
 </template>
 
 <script setup lang="ts">
-import { ref, computed, onMounted } from 'vue'
+import { ref, computed } from 'vue'
 import { useRoute, useRouter } from 'vue-router'
-import { ElMessage } from 'element-plus'
-import api from '../api/index'
 import {
   User, Monitor, Document, TrendCharts, WarningFilled, Connection,
   Menu, Bell, Setting, Coin, DataAnalysis, Money, DataLine,
   DataBoard, Tools, Collection, Edit, Reading, Opportunity, PieChart,
 } from '@element-plus/icons-vue'
 import { MENU_ITEMS, ROLE_LABELS } from '../permission'
-import { isFixedEntity } from '../utils/entity'
 
 const route = useRoute()
 const router = useRouter()
 const isCollapse = ref(false)
 const mobileMenuOpen = ref(false)
 
-// 侧边栏品牌：固定企业版带企业名（如「陕西酣客 · 管理会计OS」），切换版保持原名
+// 侧边栏品牌：带当前登录企业名（如「陕西酣客 · 管理会计OS」），账套由登录窗口选定
 const logoText = computed(() => {
-  if (isFixedEntity() && currentEntityName.value) return `${currentEntityName.value} · 管理会计OS`
+  if (currentEntityName.value) return `${currentEntityName.value} · 管理会计OS`
   return '管理会计OS'
 })
 
-// ── 全局企业切换（账套模式：switch-entity 重新签发token + 整页刷新） ──
-const entities = ref<any[]>([])
-const currentEntityId = ref(Number(localStorage.getItem('cma_entity_id') || 1))
+// ── 当前企业（只读标识）：2026-09-14 需求——取消应用内企业切换，
+//    账套由登录窗口选定（localStorage.cma_entity_id 登录时写入），本页不再加载授权企业列表、不再调 switch-entity。
 const currentEntityName = ref(localStorage.getItem('cma_entity_name') || '酣客')
-async function onEntityChange(id: number) {
-  if (id === Number(localStorage.getItem('cma_entity_id'))) return
-  try {
-    const r: any = await api.post('/auth/switch-entity', {
-      entity_id: id,
-      from_entity_id: Number(localStorage.getItem('cma_entity_id') || 1),
-    })
-    localStorage.setItem('cma_token', r.token)
-    localStorage.setItem('cma_entity_id', String(r.entity_id))
-    localStorage.setItem('cma_entity_name', r.entity_short_name || r.entity_name || '')
-    // 多租户联动：通知后端记录当前tenant（供项目Bot A2A分发）
-    try {
-      api.post('/tenant/switch', { entity_id: r.entity_id, source: 'cma-frontend' })
-    } catch (_) {}
-    location.reload()
-  } catch (e: any) {
-    currentEntityId.value = Number(localStorage.getItem('cma_entity_id') || 1)
-    const msg = e?.response?.data?.detail || '切换失败'
-    ElMessage.error(msg)
-  }
-}
-onMounted(async () => {
-  // 账套模式：切换器只显示当前用户被授权的企业；固定企业版无切换需求，跳过列表加载
-  if (isFixedEntity()) return
-  try {
-    const r: any = await api.get('/auth/my-entities')
-    entities.value = r.data || r || []
-  } catch (_) {}
-})
 
 // 图标名称 → 组件实例映射
 const iconMap: Record<string, any> = {
diff --git a/frontend/src/views/KPIList.vue b/frontend/src/views/KPIList.vue
index 1b38bd3c..8ace08c5 100644
--- a/frontend/src/views/KPIList.vue
+++ b/frontend/src/views/KPIList.vue
@@ -35,18 +35,10 @@
 
       <!-- 右侧：搜索+表格 -->
       <div class="right-content">
-        <!-- 企业选择器 -->
+        <!-- 企业只读标识（不可点）：账套由登录窗口选定，页内无切换入口 -->
         <div class="entity-selector">
-          <span class="entity-label">🌐 企业：</span>
-          <el-select v-model="currentEntityId" @change="onEntityChange" style="width:200px">
-            <el-option
-              v-for="e in entities"
-              :key="e.id"
-              :label="e.short_name + ' / ' + e.name"
-              :value="e.id"
-            />
-          </el-select>
-          <span class="entity-name-hint">{{ currentEntityName }}</span>
+          <span class="entity-label">企业：</span>
+          <el-tag size="small" type="primary" effect="plain">{{ currentEntityName }}</el-tag>
         </div>
 
         <!-- 搜索栏 -->
@@ -413,7 +405,7 @@
 <script setup lang="ts">
 import { ref, reactive, onMounted, computed } from 'vue'
 import { ElMessage, ElMessageBox } from 'element-plus'
-import { kpiApi, templateApi, dashboardApi, entityApi, userApi, orgApi } from '../api/index'
+import { kpiApi, templateApi, dashboardApi, userApi, orgApi } from '../api/index'
 import MyDialog from '../components/MyDialog.vue'
 import { useFormGuard, trackDialogForm } from '../composables/useFormGuard'
 
@@ -431,7 +423,6 @@ const searchCategory = ref('')
 const searchStatus = ref('active')
 
 // ── 企业选择 ──
-const entities = ref<any[]>([])
 const currentEntityId = ref(Number(localStorage.getItem('cma_entity_id') || 1))
 const currentEntityName = ref(localStorage.getItem('cma_entity_name') || '酣客')
 
@@ -880,29 +871,9 @@ async function doInstantiate() {
   }
 }
 
-// ── 企业选择 ──
-async function loadEntities() {
-  try {
-    const r: any = await entityApi.list()
-    entities.value = r.data || []
-    // Find current entity name
-    const cur = entities.value.find((e: any) => e.id === currentEntityId.value)
-    if (cur) currentEntityName.value = cur.short_name || cur.name
-  } catch (e) {
-    console.error('加载企业列表失败', e)
-  }
-}
-
-function onEntityChange(val: number) {
-  const cur = entities.value.find((e: any) => e.id === val)
-  currentEntityName.value = cur ? (cur.short_name || cur.name) : ''
-  page.value = 1
-  loadKpis()
-  loadCategories()
-}
+// ── 企业选择：已收敛为只读（2026-09-14 取消应用内切换，账套由登录窗口选定）──
 
 onMounted(() => {
-  loadEntities()
   loadCategories()
   loadKpis()
   loadDepts()
diff --git a/frontend/src/views/PredictDashboard.vue b/frontend/src/views/PredictDashboard.vue
index 107b398c..a1a8024d 100644
--- a/frontend/src/views/PredictDashboard.vue
+++ b/frontend/src/views/PredictDashboard.vue
@@ -331,10 +331,8 @@
               <template #header>预测参数</template>
               <el-form label-position="top">
                 <el-form-item label="企业实体">
-                  <el-select v-model="cfEntityId" style="width:100%;">
-                    <el-option label="陕西酣客（白酒经销）" :value="1" />
-                    <el-option label="陕西博海科技（IT服务）" :value="2" />
-                  </el-select>
+                  <!-- 只读：账套由登录窗口选定，页内不可切换 -->
+                  <el-tag size="small" type="primary" effect="plain">{{ cfEntityName }}</el-tag>
                 </el-form-item>
                 <el-form-item label="当前现金余额（万元）">
                   <el-input-number v-model="cfCurrentCash" :min="0" :precision="1" style="width:100%;" />
@@ -610,10 +608,9 @@ async function doScenario() {
 const cfLoading = ref(false)
 const cfEntityId = ref(Number(localStorage.getItem('cma_entity_id') || 1))
 
-// 监听企业切换
-window.addEventListener('storage', (e) => {
-  if (e.key === 'cma_entity_id') cfEntityId.value = Number(e.newValue || 1)
-})
+// 账套由登录窗口确定（应用内无切换入口）：不再监听 cma_entity_id 变更，
+// 本页预测请求沿用会话账套（后端 token 优先，entity_id 以 token 绑定为准）。
+const cfEntityName = ref(localStorage.getItem('cma_entity_name') || `企业 #${Number(localStorage.getItem('cma_entity_id') || 1)}`)
 const cfCurrentCash = ref(30)
 const cfDays = ref(30)
 const cfResult = ref<any>({})
diff --git a/frontend/src/views/ReportCenter.vue b/frontend/src/views/ReportCenter.vue
index a43e8812..e896201a 100644
--- a/frontend/src/views/ReportCenter.vue
+++ b/frontend/src/views/ReportCenter.vue
@@ -4,18 +4,8 @@
     <div class="report-header">
       <h3 class="page-title">📊 CMA管理报表</h3>
       <div class="header-right">
-        <!-- 固定企业版（Phase C）：页内切换下拉隐藏，显示当前企业 tag -->
-        <el-tag v-if="isFixedEntity()" size="small" type="primary" effect="plain">{{ currentEntityNameTag }}</el-tag>
-        <el-select
-          v-else
-          v-model="currentEntityId"
-          size="small"
-          style="width:180px"
-          placeholder="选择企业"
-          @change="onEntityChange"
-        >
-          <el-option v-for="e in entities" :key="e.id" :label="e.short_name + ' / ' + e.name" :value="e.id" />
-        </el-select>
+        <!-- 企业只读标识（不可点）：账套由登录窗口选定，页内无切换入口 -->
+        <el-tag size="small" type="primary" effect="plain" class="entity-tag">{{ currentEntityNameTag }}</el-tag>
         <el-date-picker
           v-model="reportPeriod"
           type="month"
@@ -630,18 +620,17 @@
 import { ref, reactive, computed, onMounted, nextTick } from 'vue'
 import { ElMessage } from 'element-plus'
 import axios from 'axios'
-import { isFixedEntity, getFixedEntityId } from '../utils/entity'
+import { getFixedEntityId } from '../utils/entity'
 
 // ── 状态 ──
 const loading = ref(false)
 const activeTab = ref('profit')
 const reportPeriod = ref('2026-06')
 
-// ── 企业选择（新30号准则报表联动）──
-const entities = ref<any[]>([])
+// ── 当前企业（只读）：2026-09-14 需求——登录即定企业，页内无切换入口
 const currentEntityId = ref(Number(localStorage.getItem('cma_entity_id') || 1))
 
-// 固定企业版：页内切换下拉隐藏，右上角显示当前企业 tag
+// 右上角只读企业标识（不可点）
 const currentEntityNameTag = computed(() => {
   const f = getFixedEntityId()
   const n = localStorage.getItem('cma_entity_name')
@@ -649,50 +638,12 @@ const currentEntityNameTag = computed(() => {
 })
 
 function getEntityId() {
-  // 固定企业版恒取构建锁定值（防 localStorage 残留串账套）；切换版取登录/切换写入值
+  // 固定企业版恒取构建锁定值（防 localStorage 残留串账套）；默认版取登录时写入值
   const f = getFixedEntityId()
   if (f !== undefined) return f
   return Number(localStorage.getItem('cma_entity_id') || currentEntityId.value || 1)
 }
 
-async function loadEntities() {
-  try {
-    const r: any = await api.get('/auth/my-entities')
-    entities.value = r.data || r || []
-    const e = entities.value.find((x: any) => x.id === currentEntityId.value)
-    if (e) localStorage.setItem('cma_entity_name', e.short_name || e.name || '')
-  } catch {
-    entities.value = []
-  }
-}
-
-async function onEntityChange(id: number) {
-  // 账套模式：切换走 switch-entity 重新签发token + 整页刷新
-  if (id === Number(localStorage.getItem('cma_entity_id'))) return
-  try {
-    const r: any = await api.post('/auth/switch-entity', { entity_id: id })
-    localStorage.setItem('cma_token', r.token)
-    localStorage.setItem('cma_entity_id', String(r.entity_id))
-    localStorage.setItem('cma_entity_name', r.entity_short_name || r.entity_name || '')
-    ElMessage.success(`已切换企业：${r.entity_short_name || r.entity_name || id}`)
-    location.reload()
-  } catch (e: any) {
-    ElMessage.error(e?.response?.data?.detail || '切换失败')
-  }
-}
-
-// 跨页面同步：其他页面切换企业时联动刷新（固定企业版忽略——该版本不存在切换）
-if (typeof window !== 'undefined') {
-  window.addEventListener('storage', (ev: StorageEvent) => {
-    if (isFixedEntity()) return
-    if (ev.key === 'cma_entity_id' && ev.newValue) {
-      currentEntityId.value = Number(ev.newValue)
-      loadAll()
-      loadStatutory()
-    }
-  })
-}
-
 // API 配置
 const api = axios.create({ baseURL: '/api/cma', timeout: 30000 })
 api.interceptors.request.use((config: any) => {
@@ -1078,7 +1029,6 @@ function onBudgetSort(sort: any) {
 }
 
 onMounted(() => {
-  if (!isFixedEntity()) loadEntities()
   loadKpiOptions()
   loadAll()
   loadStatutory()