diff --git a/backend/app/api/budget.py b/backend/app/api/budget.py
index 05e51ec4..d179b227 100644
--- a/backend/app/api/budget.py
+++ b/backend/app/api/budget.py
@@ -258,6 +258,7 @@ def auto_decompose_budget(
                 last_year = year - 1
                 values = db.query(KPIValue).filter(
                     KPIValue.kpi_id == kid,
+                    actual_only_clause(),  # 实测区口径：预估行禁作预算派生基数（kpi_value_scope）
                     KPIValue.period.like(f"{last_year}-%"),
                     KPIValue.actual_value.isnot(None),
                 ).order_by(KPIValue.period.asc()).all()
@@ -331,6 +332,7 @@ def auto_decompose_budget(
         last_year = year - 1
         values = db.query(KPIValue).filter(
             KPIValue.kpi_id == kpi_id,
+            actual_only_clause(),  # 实测区口径：预估行禁作预算派生基数（kpi_value_scope）
             KPIValue.period.like(f"{last_year}-%"),
             KPIValue.actual_value.isnot(None),
         ).order_by(KPIValue.period.asc()).all()
diff --git a/backend/app/api/customer_dashboard.py b/backend/app/api/customer_dashboard.py
index ac8da0c7..f611e0f6 100644
--- a/backend/app/api/customer_dashboard.py
+++ b/backend/app/api/customer_dashboard.py
@@ -9,6 +9,7 @@ from app.deps import get_entity_id
 from app.auth_middleware import require_auth, require_role
 from app.models import KPIDefinition, KPIValue, KPIAlert, User
 from app.utils.alert_entity_scope import month_period_clause
+from app.utils.kpi_value_scope import actual_only_clause
 import logging
 
 logger = logging.getLogger("cma.customer")
@@ -73,7 +74,7 @@ def list_customer_kpis(
             latest_val = sum(v.actual_value for v in values if v.actual_value) if values else None
             latest = type('obj', (object,), {"actual_value": latest_val, "period": f"{months[0]}~{months[-1]}"})() if latest_val else None
         elif period == "year":
-            values = base_query.filter(KPIValue.period.like(f"{period_str[:4]}%")).all()
+            values = base_query.filter(actual_only_clause(), KPIValue.period.like(f"{period_str[:4]}%")).all()
             latest_val = sum(v.actual_value for v in values if v.actual_value) if values else None
             latest = type('obj', (object,), {"actual_value": latest_val, "period": period_str[:4]})() if latest_val else None
         elif period == "custom" and start_date and end_date:
diff --git a/backend/app/utils/cash_forecast_engine.py b/backend/app/utils/cash_forecast_engine.py
index d8dddbb5..e56c3c6c 100644
--- a/backend/app/utils/cash_forecast_engine.py
+++ b/backend/app/utils/cash_forecast_engine.py
@@ -4,6 +4,7 @@ import os
 from datetime import datetime, timedelta
 from typing import Optional, TYPE_CHECKING
 from sqlalchemy.orm import Session
+from app.utils.kpi_value_scope import actual_only_clause
 import math
 import random
 
@@ -202,6 +203,7 @@ def get_entity_kpi_history(entity_id: int, kpi_code: str, db: Session, limit_mon
         return []
     values = db.query(KPIValue).filter(
         KPIValue.kpi_id == kpi.id,
+        actual_only_clause(),  # 实测区口径：预估行禁进历史/趋势序列（kpi_value_scope）
         KPIValue.actual_value.isnot(None),
     ).order_by(KPIValue.period.desc()).limit(limit_months).all()
     return values
@@ -256,6 +258,7 @@ def get_current_cash_balance(db: Session, entity_id: int) -> Optional[float]:
     if kpi:
         latest_cash = db.query(KPIValue).filter(
             KPIValue.kpi_id == kpi.id,
+            actual_only_clause(),  # 实测区口径：预估行禁作现金余额依据（kpi_value_scope）
             KPIValue.actual_value.isnot(None),
         ).order_by(KPIValue.period.desc()).first()
         if latest_cash and latest_cash.actual_value is not None:
@@ -467,6 +470,7 @@ def calculate_accuracy(entity_id: int, db: Session) -> list:
 
     actuals = db.query(KPIValue).filter(
         KPIValue.kpi_id == cash_kpi.id,
+        actual_only_clause(),  # 实测区口径：预估行禁进实际值序列（预测输入）（kpi_value_scope）
         KPIValue.actual_value.isnot(None),
     ).order_by(KPIValue.period.desc()).limit(12).all()