feat(proforma): 预编报表（预算版三张报表）P2 — 预算vs实际vs差异，独立/proforma端点，复用budget_plans+报表模板，无预算行显式标注

frontend/src/views/ReportCenter.vue

@@ -219,6 +219,62 @@
         </div>
       </el-tab-pane>
 
+      <!-- ════ 预编报表（预算版三张报表） ════ -->
+      <el-tab-pane label="📋 预编报表" name="proforma">
+        <div v-loading="loadingProforma">
+          <div class="report-desc">预算版三张报表：预算 vs 实际 vs 差异（口径与预算执行报告一致）。无预算映射的行显式标注，不填示例数据。</div>
+          <div style="display:flex;gap:8px;margin:12px 0;align-items:center;">
+            <el-radio-group v-model="proformaType" size="small" @change="loadProforma">
+              <el-radio-button value="profit">预算版利润表</el-radio-button>
+              <el-radio-button value="balance">预算版资产负债表</el-radio-button>
+              <el-radio-button value="cash">预算版现金流量表</el-radio-button>
+            </el-radio-group>
+            <el-tag v-if="proformaBudgetVersion" size="small" type="info">预算版本: {{ proformaBudgetVersion }}</el-tag>
+          </div>
+          <el-table :data="proformaRows" border stripe size="small" style="width:100%;" :row-class-name="proformaRowClass">
+            <el-table-column prop="name" label="项目" min-width="180" />
+            <el-table-column label="预算值" width="130" align="right">
+              <template #default="{ row }">{{ row.budget_value != null ? row.budget_value.toLocaleString() : (row.has_budget ? '-' : '—') }}</template>
+            </el-table-column>
+            <el-table-column label="实际值" width="130" align="right">
+              <template #default="{ row }">{{ row.actual_value != null ? row.actual_value.toLocaleString() : '-' }}</template>
+            </el-table-column>
+            <el-table-column label="差异" width="140" align="right">
+              <template #default="{ row }">
+                <span v-if="row.subtotal" style="color:#909399;">小计</span>
+                <span v-else-if="row.ratio_kpi" style="color:#909399;">比率型</span>
+                <span v-else-if="!row.has_budget" style="color:#bbb;">无预算</span>
+                <span v-else :style="{ color: row.deviation_amount > 0 ? '#f56c6c' : row.deviation_amount < 0 ? '#67c23a' : '#999' }">
+                  {{ row.deviation_amount != null ? (row.deviation_amount > 0 ? '+' : '') + row.deviation_amount.toLocaleString() : '-' }}
+                </span>
+              </template>
+            </el-table-column>
+            <el-table-column label="差异率" width="110" align="right">
+              <template #default="{ row }">
+                <span v-if="row.subtotal" style="color:#909399;">—</span>
+                <el-tag v-else-if="row.ratio_kpi" type="info" size="small">比率型</el-tag>
+                <span v-else-if="!row.has_budget" style="color:#bbb;">无预算</span>
+                <el-tag v-else-if="row.deviation_rate != null" :type="proformaRateType(row.deviation_rate)" size="small">
+                  {{ row.deviation_rate > 0 ? '+' : '' }}{{ row.deviation_rate.toFixed(1) }}%
+                </el-tag>
+                <span v-else style="color:#ccc;">-</span>
+              </template>
+            </el-table-column>
+            <el-table-column label="预算来源" width="110">
+              <template #default="{ row }">
+                <el-tag v-if="row.has_budget && !row.subtotal" :type="row.budget_source === 'budget_plan' ? 'success' : 'warning'" size="small">
+                  {{ row.budget_source === 'budget_plan' ? '预算方案' : row.budget_source === 'target_split' ? '目标分摊' : '—' }}
+                </el-tag>
+                <span v-else style="color:#bbb;">—</span>
+              </template>
+            </el-table-column>
+            <el-table-column prop="note" label="备注" min-width="200" show-overflow-tooltip>
+              <template #default="{ row }"><span style="color:#909399;">{{ row.note || '' }}</span></template>
+            </el-table-column>
+          </el-table>
+        </div>
+      </el-tab-pane>
+
       <!-- ════ 报表3：KPI趋势报告 ════ -->
       <el-tab-pane label="📈 KPI趋势报告" name="trends">
         <div v-loading="loading">
@@ -858,6 +914,73 @@ async function loadBudget() {
   } catch { budgetItems.value = [] }
 }
 
+// ── 预编报表（预算版三张报表）──
+const loadingProforma = ref(false)
+const proformaType = ref('profit')
+const proformaData = ref<any>(null)
+
+const proformaBudgetVersion = computed(() => {
+  const v = proformaData.value?.budget_version
+  return Array.isArray(v) ? v.join(', ') : (v || '')
+})
+
+const proformaRows = computed(() => {
+  const d = proformaData.value
+  if (!d) return []
+  const rows: any[] = []
+  if (proformaType.value === 'profit') {
+    for (const b of (d.blocks || [])) {
+      rows.push({ name: b.name, subtotal: true, actual_value: b.subtotal_actual, budget_value: b.subtotal_budget, has_budget: b.has_budget })
+      for (const it of (b.items || [])) rows.push({ ...it, name: it.name })
+    }
+    rows.push({ name: '＝ 净利润', subtotal: true, actual_value: d.net_profit_actual, budget_value: d.net_profit_budget, has_budget: true })
+  } else if (proformaType.value === 'balance') {
+    for (const s of (d.sections || [])) {
+      rows.push({ name: s.name, subtotal: true, actual_value: s.subtotal_actual, budget_value: s.subtotal_budget, has_budget: s.has_budget })
+      for (const ln of (s.lines || [])) rows.push({ ...ln, name: ln.name })
+    }
+  } else {
+    for (const s of (d.sections || [])) {
+      rows.push({ name: s.name, subtotal: true, actual_value: s.net_actual, budget_value: s.net_budget, has_budget: s.has_budget })
+      for (const ln of (s.lines || [])) rows.push({ ...ln, name: ln.name })
+    }
+    const sm = d.summary || {}
+    rows.push({ name: '＝ 现金净增加额', subtotal: true, actual_value: sm.net_increase_actual, budget_value: sm.net_increase_budget, has_budget: true })
+  }
+  return rows
+})
+
+async function loadProforma() {
+  loadingProforma.value = true
+  try {
+    const map: Record<string, string> = {
+      profit: '/reports/proforma/profit-statement',
+      balance: '/reports/proforma/balance-sheet',
+      cash: '/reports/proforma/cash-flow',
+    }
+    const r = await api.get(map[proformaType.value], { params: { period: reportPeriod.value, entity_id: getEntityId() } })
+    proformaData.value = (r as any).data || {}
+  } catch (e) {
+    proformaData.value = null
+    ElMessage.error('加载预编报表失败')
+  } finally {
+    loadingProforma.value = false
+  }
+}
+
+function proformaRowClass({ row }: any) {
+  if (row.subtotal) return 'proforma-subtotal'
+  if (!row.has_budget) return 'proforma-no-budget'
+  return ''
+}
+
+function proformaRateType(rate: number): string {
+  const abs = Math.abs(rate)
+  if (abs > 20) return 'danger'
+  if (abs > 10) return 'warning'
+  return 'success'
+}
+
 async function loadTrends() {
   try {
     const params: any = { months: trendMonths.value, entity_id: getEntityId() }
@@ -885,7 +1008,7 @@ async function loadKpiOptions() {
 
 function loadAll() {
   loading.value = true
-  Promise.all([loadProfit(), loadNew30(), loadBudget(), loadTrends(), loadBsc(), loadRestatement()]).finally(() => { loading.value = false })
+  Promise.all([loadProfit(), loadNew30(), loadBudget(), loadProforma(), loadTrends(), loadBsc(), loadRestatement()]).finally(() => { loading.value = false })
 }
 
 function openDupont() {
@@ -954,6 +1077,10 @@ onMounted(() => {
 .report-tabs { margin-bottom: 20px; }
 .report-desc { font-size: 13px; color: #888; padding: 8px 0; }
 
+/* 预编报表（预算版） */
+:deep(.proforma-no-budget) { opacity: 0.55; }
+:deep(.proforma-subtotal) { background: #f0f7ff !important; font-weight: 600; color: #1f2d3d; }
+
 /* 统计卡片 */
 .summary-row { display: grid; grid-template-columns: repeat(auto-fit, minmax(120px, 1fr)); gap: 12px; }
 .stat-card { background: #fff; border-radius: 8px; padding: 12px 16px; box-shadow: 0 1px 3px rgba(0,0,0,0.05); border-top: 3px solid #ccc; }