diff --git a/backend/app/api/driver_budget.py b/backend/app/api/driver_budget.py
new file mode 100644
index 00000000..6b4324d8
--- /dev/null
+++ b/backend/app/api/driver_budget.py
@@ -0,0 +1,478 @@
+"""驱动因子预算 API — 科目/驱动因子模式切换 + 行业包 + 敏感性分析"""
+import json
+import math
+from fastapi import APIRouter, Depends, HTTPException, Query
+from sqlalchemy.orm import Session
+from typing import Optional, List
+from datetime import datetime
+
+from app.database import get_db
+from app.auth_middleware import require_auth, require_role
+from app.models import SystemConfig, OperationLog
+from app.models.driver_budget import DriverFactorTemplate, DriverFactorBudget
+
+router = APIRouter(
+    prefix="/api/cma/budget/driver",
+    tags=["驱动因子预算"],
+    dependencies=[Depends(require_role("ceo", "finance", "it"))],
+)
+
+
+# ──────────────────────────────────────────────
+# 模板预置数据
+# ──────────────────────────────────────────────
+
+PRESET_TEMPLATES = [
+    # 通用收入模板
+    {
+        "name": "收入预测（通用）",
+        "industry": "general",
+        "category": "revenue",
+        "formula_desc": "收入 = 客户数 × 客单价",
+        "formula_text": "客户数×客单价",
+        "factors": [
+            {"key": "customer_count", "label": "客户数", "type": "number", "default": 100, "unit": "家"},
+            {"key": "avg_price", "label": "客单价", "type": "number", "default": 50000, "unit": "元/家"},
+        ],
+    },
+    # 通用费用模板
+    {
+        "name": "费用预测（通用）",
+        "industry": "general",
+        "category": "expense",
+        "formula_desc": "费用 = 人数 × 人均成本",
+        "formula_text": "人数×人均成本",
+        "factors": [
+            {"key": "headcount", "label": "人数", "type": "number", "default": 50, "unit": "人"},
+            {"key": "avg_cost_per_head", "label": "人均成本", "type": "number", "default": 8000, "unit": "元/人"},
+        ],
+    },
+    # 贸易经销版 — 渠补预算
+    {
+        "name": "渠补预算（贸易经销版）",
+        "industry": "trade",
+        "category": "expense",
+        "formula_desc": "渠补预算 = 计划维护渠道数 × 平均渠补率 × 平均渠道交易额",
+        "formula_text": "计划维护渠道数×平均渠补率×平均渠道交易额",
+        "factors": [
+            {"key": "channel_count", "label": "计划维护渠道数", "type": "number", "default": 80, "unit": "家"},
+            {"key": "channel_subsidy_rate", "label": "平均渠补率", "type": "percent", "default": 75, "unit": "%"},
+            {"key": "avg_transaction", "label": "平均渠道交易额", "type": "number", "default": 150000, "unit": "元/家"},
+        ],
+    },
+    # 贸易经销版 — 收入预测
+    {
+        "name": "收入预测（贸易经销版）",
+        "industry": "trade",
+        "category": "revenue",
+        "formula_desc": "收入 = 渠道数 × 平均交易额",
+        "formula_text": "渠道数×平均交易额",
+        "factors": [
+            {"key": "channel_count", "label": "渠道数", "type": "number", "default": 80, "unit": "家"},
+            {"key": "avg_transaction", "label": "平均交易额", "type": "number", "default": 150000, "unit": "元/家"},
+        ],
+    },
+    # IT服务版 — 收入
+    {
+        "name": "收入预测（IT服务版）",
+        "industry": "it",
+        "category": "revenue",
+        "formula_desc": "收入 = 计划新签客户数×平均合同额 + 续约客户数×续约率×平均合同额",
+        "formula_text": "计划新签客户数×平均合同额+续约客户数×续约率×平均合同额",
+        "factors": [
+            {"key": "new_customers", "label": "计划新签客户数", "type": "number", "default": 36, "unit": "家/年"},
+            {"key": "avg_contract_value", "label": "平均合同额", "type": "number", "default": 80000, "unit": "元/家"},
+            {"key": "renewal_customers", "label": "续约客户数", "type": "number", "default": 260, "unit": "家"},
+            {"key": "renewal_rate", "label": "续约率", "type": "percent", "default": 90, "unit": "%"},
+        ],
+    },
+    # IT服务版 — 销售费用
+    {
+        "name": "销售费用预算（IT服务版）",
+        "industry": "it",
+        "category": "expense",
+        "formula_desc": "销售费用 = 新签客户数×平均获客成本 + 续约客户数×维护成本",
+        "formula_text": "新签客户数×平均获客成本+续约客户数×维护成本",
+        "factors": [
+            {"key": "new_customers", "label": "计划新签客户数", "type": "number", "default": 36, "unit": "家/年"},
+            {"key": "acquisition_cost", "label": "平均获客成本", "type": "number", "default": 3000, "unit": "元/家"},
+            {"key": "renewal_customers", "label": "续约客户数", "type": "number", "default": 260, "unit": "家"},
+            {"key": "maintenance_cost", "label": "维护成本", "type": "number", "default": 500, "unit": "元/家"},
+        ],
+    },
+]
+
+
+# ──────────────────────────────────────────────
+# 模式切换
+# ──────────────────────────────────────────────
+
+@router.get("/mode")
+def get_driver_mode(db: Session = Depends(get_db)):
+    """获取当前预算编制模式: subject / driver"""
+    cfg = db.query(SystemConfig).filter(SystemConfig.config_key == "budget_driver_mode").first()
+    if not cfg:
+        return {"mode": "subject", "label": "科目模式"}
+    try:
+        val = json.loads(cfg.config_value)
+    except (json.JSONDecodeError, TypeError):
+        val = {"mode": "subject"}
+    return val
+
+
+@router.post("/mode")
+def set_driver_mode(
+    data: dict,
+    db: Session = Depends(get_db),
+    current_user=Depends(require_auth),
+):
+    """切换预算编制模式: subject(科目模式) / driver(驱动因子模式)"""
+    mode = data.get("mode", "subject")
+    if mode not in ("subject", "driver"):
+        raise HTTPException(400, "模式必须是 subject 或 driver")
+
+    cfg = db.query(SystemConfig).filter(SystemConfig.config_key == "budget_driver_mode").first()
+    val = json.dumps({"mode": mode, "label": "驱动因子模式" if mode == "driver" else "科目模式"})
+    if cfg:
+        cfg.config_value = val
+    else:
+        cfg = SystemConfig(
+            config_key="budget_driver_mode",
+            config_value=val,
+            description="预算编制模式: subject=科目模式, driver=驱动因子模式",
+        )
+        db.add(cfg)
+    db.commit()
+
+    log = OperationLog(
+        action="update",
+        target_type="budget",
+        target_id=0,
+        detail=json.dumps({"mode": mode, "action": "切换编制模式"}, ensure_ascii=False),
+    )
+    db.add(log)
+    db.commit()
+
+    return {"message": f"已切换为{'驱动因子模式' if mode == 'driver' else '科目模式'}", "mode": mode}
+
+
+# ──────────────────────────────────────────────
+# 模板管理
+# ──────────────────────────────────────────────
+
+@router.get("/templates")
+def list_driver_templates(
+    industry: Optional[str] = Query(None, description="行业: general/trade/it"),
+    category: Optional[str] = Query(None, description="类别: revenue/expense"),
+    db: Session = Depends(get_db),
+):
+    """获取驱动因子模板列表（含预置模板）"""
+    # 先从数据库读
+    query = db.query(DriverFactorTemplate).filter(DriverFactorTemplate.is_active == 1)
+    if industry:
+        query = query.filter(DriverFactorTemplate.industry == industry)
+    if category:
+        query = query.filter(DriverFactorTemplate.category == category)
+    db_templates = query.order_by(DriverFactorTemplate.id.asc()).all()
+
+    # 合并预置模板（数据库没有则返回预置）
+    if db_templates:
+        result = []
+        for t in db_templates:
+            result.append({
+                "id": t.id,
+                "name": t.name,
+                "industry": t.industry,
+                "category": t.category,
+                "formula_desc": t.formula_desc,
+                "formula_text": t.formula_text,
+                "factors": t.factors,
+                "is_preset": False,
+            })
+        return {"data": result, "total": len(result)}
+    else:
+        # 返回预置模板
+        filtered = PRESET_TEMPLATES
+        if industry:
+            filtered = [t for t in filtered if t["industry"] == industry]
+        if category:
+            filtered = [t for t in filtered if t["category"] == category]
+        return {"data": filtered, "total": len(filtered)}
+
+
+@router.get("/industries")
+def list_driver_industries(db: Session = Depends(get_db)):
+    """获取行业包列表"""
+    industries = [
+        {"key": "general", "label": "通用模板", "icon": "📦"},
+        {"key": "trade", "label": "贸易经销版", "icon": "🏪"},
+        {"key": "it", "label": "IT服务版", "icon": "💻"},
+    ]
+    return {"data": industries}
+
+
+# ──────────────────────────────────────────────
+# 驱动因子计算
+# ──────────────────────────────────────────────
+
+def _calculate_formula(formula_text: str, factors: dict, factor_defs: list) -> float:
+    """
+    根据公式文本和驱动因子值计算预算。
+    支持的运算: + - × * /
+    公式文本中的因子名可以是key或label，函数会自动映射到值。
+    """
+    # 替换 × 为 *
+    expr = formula_text.replace("×", "*")
+
+    # 构建变量映射：key -> value, label -> value
+    factor_map = {}
+    for fd in factor_defs:
+        key = fd["key"]
+        val = factors.get(key, fd.get("default", 0))
+        if fd.get("type") == "percent":
+            val = float(val) / 100.0
+        else:
+            val = float(val)
+        factor_map[key] = val
+        # 也映射 label（中文名）
+        factor_map[fd["label"]] = val
+
+    # 按长度降序替换，避免短名被错误替换
+    sorted_names = sorted(factor_map.keys(), key=len, reverse=True)
+    for name in sorted_names:
+        expr = expr.replace(name, str(factor_map[name]))
+
+    try:
+        result = eval(expr, {"__builtins__": {}}, {})
+        return round(float(result), 2)
+    except Exception as e:
+        raise HTTPException(400, f"公式计算失败: {expr}, 错误: {str(e)}")
+
+
+@router.post("/calculate")
+def driver_calculate(
+    data: dict,
+    db: Session = Depends(get_db),
+    current_user=Depends(require_auth),
+):
+    """
+    驱动因子计算预算。
+    接收驱动因子值，自动按公式计算预算结果。
+    如果指定了 template_id，使用模板的公式和因子定义。
+    否则使用 data.name, data.formula_text, data.factors 中的因子定义。
+    """
+    template_id = data.get("template_id")
+    factors_input = data.get("factors", {})  # {key: value}
+    period = data.get("period", datetime.now().strftime("%Y-%m"))
+
+    # 获取模板
+    formula_text = None
+    factor_defs = []
+
+    if template_id:
+        template = db.query(DriverFactorTemplate).filter(
+            DriverFactorTemplate.id == template_id,
+            DriverFactorTemplate.is_active == 1,
+        ).first()
+        if not template:
+            # 检查预置模板
+            if 1 <= template_id <= len(PRESET_TEMPLATES):
+                preset = PRESET_TEMPLATES[template_id - 1]
+                formula_text = preset["formula_text"]
+                factor_defs = preset["factors"]
+                name = preset["name"]
+                industry = preset["industry"]
+            else:
+                raise HTTPException(404, "模板不存在")
+        else:
+            formula_text = template.formula_text
+            factor_defs = template.factors
+            name = template.name
+            industry = template.industry
+    else:
+        name = data.get("name", "自定义驱动因子预算")
+        industry = data.get("industry", "general")
+        formula_text = data.get("formula_text")
+        factor_defs = data.get("factor_defs", [])
+        if not formula_text:
+            raise HTTPException(400, "缺少 formula_text (公式文本)")
+        if not factor_defs:
+            raise HTTPException(400, "缺少 factor_defs (因子定义)")
+
+    # 填充默认值
+    complete_factors = {}
+    for fd in factor_defs:
+        key = fd["key"]
+        val = factors_input.get(key)
+        if val is None:
+            val = fd.get("default", 0)
+        complete_factors[key] = val
+
+    # 计算结果
+    result = _calculate_formula(formula_text, complete_factors, factor_defs)
+
+    # 记录计算结果
+    budget_record = DriverFactorBudget(
+        name=name,
+        industry=industry,
+        template_id=template_id,
+        factors=complete_factors,
+        calculated_value=result,
+        formula_text=formula_text,
+        period=period,
+        created_by=current_user.name if hasattr(current_user, "name") else "",
+    )
+    db.add(budget_record)
+    db.commit()
+    db.refresh(budget_record)
+
+    # 记录操作日志
+    log = OperationLog(
+        action="calculate",
+        target_type="budget",
+        target_id=budget_record.id,
+        detail=json.dumps({
+            "name": name,
+            "formula": formula_text,
+            "factors": complete_factors,
+            "result": result,
+        }, ensure_ascii=False),
+    )
+    db.add(log)
+    db.commit()
+
+    # 计算原始因子信息（用于前端展示）
+    factor_details = []
+    for fd in factor_defs:
+        key = fd["key"]
+        factor_details.append({
+            "key": key,
+            "label": fd["label"],
+            "value": complete_factors[key],
+            "unit": fd.get("unit", ""),
+            "type": fd.get("type", "number"),
+        })
+
+    return {
+        "id": budget_record.id,
+        "name": name,
+        "industry": industry,
+        "template_id": template_id,
+        "formula_text": formula_text,
+        "formula_desc": data.get("formula_desc", ""),
+        "factors": factor_details,
+        "calculated_value": result,
+        "period": period,
+    }
+
+
+# ──────────────────────────────────────────────
+# 敏感性分析
+# ──────────────────────────────────────────────
+
+@router.post("/sensitivity")
+def driver_sensitivity(
+    data: dict,
+    db: Session = Depends(get_db),
+    current_user=Depends(require_auth),
+):
+    """
+    敏感性分析：对指定驱动因子做 ±10%、±20% 变动，显示预算变动。
+    """
+    factors_input = data.get("factors", {})
+    formula_text = data.get("formula_text")
+    factor_defs = data.get("factor_defs", [])
+    target_factor = data.get("target_factor")  # 要分析的因子key，不指定则分析所有因子
+
+    if not formula_text or not factor_defs:
+        raise HTTPException(400, "缺少 formula_text 或 factor_defs")
+
+    # 计算基准值
+    base_result = _calculate_formula(formula_text, factors_input, factor_defs)
+
+    # 敏感性分析
+    sensitivity_results = []
+    factors_to_analyze = factor_defs
+    if target_factor:
+        factors_to_analyze = [fd for fd in factor_defs if fd["key"] == target_factor]
+        if not factors_to_analyze:
+            raise HTTPException(404, f"未找到因子: {target_factor}")
+
+    for fd in factors_to_analyze:
+        key = fd["key"]
+        base_val = factors_input.get(key, fd.get("default", 0))
+
+        variations = []
+        for pct_change in [-20, -10, 10, 20]:
+            if fd.get("type") == "percent":
+                # 百分比因子：变动比例直接加在百分比上
+                changed_val = base_val * (1 + pct_change / 100.0)
+            else:
+                changed_val = base_val * (1 + pct_change / 100.0)
+
+            test_factors = dict(factors_input)
+            test_factors[key] = round(changed_val, 2)
+            try:
+                new_result = _calculate_formula(formula_text, test_factors, factor_defs)
+                delta = round(new_result - base_result, 2)
+                delta_pct = round((delta / base_result * 100) if base_result != 0 else 0, 2)
+                variations.append({
+                    "change_pct": pct_change,
+                    "factor_value": round(changed_val, 2),
+                    "budget_result": new_result,
+                    "delta": delta,
+                    "delta_pct": delta_pct,
+                })
+            except Exception:
+                variations.append({
+                    "change_pct": pct_change,
+                    "factor_value": round(changed_val, 2),
+                    "budget_result": None,
+                    "delta": None,
+                    "delta_pct": None,
+                    "error": "计算失败",
+                })
+
+        sensitivity_results.append({
+            "factor_key": key,
+            "factor_label": fd["label"],
+            "base_value": base_val,
+            "unit": fd.get("unit", ""),
+            "type": fd.get("type", "number"),
+            "variations": variations,
+        })
+
+    return {
+        "base_value": base_result,
+        "formula_text": formula_text,
+        "sensitivity": sensitivity_results,
+    }
+
+
+# ──────────────────────────────────────────────
+# 历史记录
+# ──────────────────────────────────────────────
+
+@router.get("/history")
+def list_driver_history(
+    limit: int = Query(50, ge=1, le=200),
+    db: Session = Depends(get_db),
+):
+    """查看最近的驱动因子预算计算记录"""
+    records = db.query(DriverFactorBudget).order_by(
+        DriverFactorBudget.created_at.desc()
+    ).limit(limit).all()
+
+    result = []
+    for r in records:
+        result.append({
+            "id": r.id,
+            "name": r.name,
+            "industry": r.industry,
+            "factors": r.factors,
+            "calculated_value": r.calculated_value,
+            "formula_text": r.formula_text,
+            "period": r.period,
+            "created_at": r.created_at.isoformat() if r.created_at else None,
+        })
+    return {"data": result, "total": len(result)}
diff --git a/backend/app/main.py b/backend/app/main.py
index 4543ffed..4fc60cff 100644
--- a/backend/app/main.py
+++ b/backend/app/main.py
@@ -5,7 +5,7 @@ from fastapi.middleware.cors import CORSMiddleware
 from fastapi.responses import JSONResponse
 from dotenv import load_dotenv
 from app.database import init_db
-from app.api import auth, kpis, templates, maps, dashboard, data, alerts, ai_analysis, alert_rules, users, thresholds, notifications, permissions, action_plans, alignment, org, objectives, versions, budget, cost, predict, reports, security, knowledge, bot_bridge, customer_dashboard, deviation_push, budget_generate, knowledge_articles, kpi_causality, data_quality, bi_reports, entities, bsc_layers, okr, okr_templates, subjects
+from app.api import auth, kpis, templates, maps, dashboard, data, alerts, ai_analysis, alert_rules, users, thresholds, notifications, permissions, action_plans, alignment, org, objectives, versions, budget, cost, predict, reports, security, knowledge, bot_bridge, customer_dashboard, deviation_push, budget_generate, knowledge_articles, kpi_causality, data_quality, bi_reports, entities, bsc_layers, okr, okr_templates, subjects, driver_budget
 from app.utils.cache import clear_all as clear_cache, delete as delete_cache
 from scripts.erp_sync import run_sync as run_erp_sync
 from app.auth_middleware import require_auth
@@ -67,6 +67,7 @@ app.include_router(bsc_layers.router)
 app.include_router(okr.router)
 app.include_router(okr_templates.router)
 app.include_router(subjects.router)
+app.include_router(driver_budget.router)
 
 @app.exception_handler(Exception)
 async def global_exception_handler(request: Request, exc: Exception):
diff --git a/backend/app/models/__init__.py b/backend/app/models/__init__.py
index a5a65980..19e251ea 100644
--- a/backend/app/models/__init__.py
+++ b/backend/app/models/__init__.py
@@ -5,6 +5,7 @@ from app.database import Base
 from app.models.budget_plan import BudgetPlan
 from app.models.cost_model import StandardCost, ActualCost, AbcActivity, AbcAllocation
 from app.models.knowledge import KnowledgeEvent, KnowledgeSummary
+from app.models.driver_budget import DriverFactorTemplate, DriverFactorBudget
 
 
 class Entity(Base):
diff --git a/backend/app/models/driver_budget.py b/backend/app/models/driver_budget.py
new file mode 100644
index 00000000..ae8b2185
--- /dev/null
+++ b/backend/app/models/driver_budget.py
@@ -0,0 +1,35 @@
+"""驱动因子预算模型 — 业务驱动因子 vs 科目模式"""
+from sqlalchemy import Column, Integer, String, Float, DateTime, Text, JSON, func
+from app.database import Base
+
+
+class DriverFactorTemplate(Base):
+    """驱动因子模板 — 通用/行业版本"""
+    __tablename__ = "driver_factor_templates"
+
+    id = Column(Integer, primary_key=True, index=True)
+    name = Column(String(200), nullable=False, comment="模板名称")
+    industry = Column(String(50), default="general", comment="行业标签: general/trade/it")
+    category = Column(String(50), default="revenue", comment="类别: revenue/expense")
+    formula_desc = Column(String(500), nullable=True, comment="公式说明")
+    formula_text = Column(String(500), nullable=False, comment="公式文本, 如: 客户数×客单价")
+    factors = Column(JSON, nullable=False, comment="驱动因子列表")
+    is_active = Column(Integer, default=1, comment="是否启用")
+    created_at = Column(DateTime, server_default=func.now())
+
+
+class DriverFactorBudget(Base):
+    """驱动因子预算计算结果"""
+    __tablename__ = "driver_factor_budgets"
+
+    id = Column(Integer, primary_key=True, index=True)
+    name = Column(String(200), nullable=False, comment="预算项名称")
+    industry = Column(String(50), default="general", comment="行业标签")
+    template_id = Column(Integer, nullable=True, comment="关联模板ID")
+    factors = Column(JSON, nullable=False, comment="驱动因子键值对")
+    calculated_value = Column(Float, nullable=False, comment="计算结果")
+    formula_text = Column(String(500), nullable=True, comment="公式文本")
+    period = Column(String(20), nullable=True, comment="期间")
+    sensitivity = Column(JSON, nullable=True, comment="敏感性分析结果")
+    created_by = Column(String(100), nullable=True)
+    created_at = Column(DateTime, server_default=func.now())
diff --git a/frontend/components.d.ts b/frontend/components.d.ts
index c9b8b727..b9476931 100644
--- a/frontend/components.d.ts
+++ b/frontend/components.d.ts
@@ -13,6 +13,7 @@ declare module 'vue' {
   export interface GlobalComponents {
     BulletChart: typeof import('./src/components/charts/BulletChart.vue')['default']
     ConnectionLines: typeof import('./src/components/strategy/ConnectionLines.vue')['default']
+    DriverFactorBudget: typeof import('./src/components/DriverFactorBudget.vue')['default']
     ElAlert: typeof import('element-plus/es')['ElAlert']
     ElAside: typeof import('element-plus/es')['ElAside']
     ElButton: typeof import('element-plus/es')['ElButton']
diff --git a/frontend/src/api/index.ts b/frontend/src/api/index.ts
index a9a354cd..1adde323 100644
--- a/frontend/src/api/index.ts
+++ b/frontend/src/api/index.ts
@@ -199,6 +199,21 @@ export const deviationPushApi = {
   getMapNodes: (mapId: number) => api.get(`/deviation-push/map-nodes/${mapId}`),
 }
 
+export const driverBudgetApi = {
+  // 驱动因子模式切换
+  getMode: () => api.get('/budget/driver/mode'),
+  setMode: (data: any) => api.post('/budget/driver/mode', data),
+  // 行业包
+  getIndustries: () => api.get('/budget/driver/industries'),
+  getTemplates: (params?: any) => api.get('/budget/driver/templates', { params }),
+  // 驱动因子计算
+  calculate: (data: any) => api.post('/budget/driver/calculate', data),
+  // 敏感性分析
+  sensitivity: (data: any) => api.post('/budget/driver/sensitivity', data),
+  // 历史记录
+  getHistory: (params?: any) => api.get('/budget/driver/history', { params }),
+}
+
 export const budgetGenerateApi = {
   getCandidates: () => api.get('/budget/kpi-budget-candidates'),
   generateFromKpis: (data: any) => api.post('/budget/generate-from-kpis', data),
diff --git a/frontend/src/components/DriverFactorBudget.vue b/frontend/src/components/DriverFactorBudget.vue
new file mode 100644
index 00000000..2faba40a
--- /dev/null
+++ b/frontend/src/components/DriverFactorBudget.vue
@@ -0,0 +1,392 @@
+<template>
+  <div v-if="!enableDriver" class="subject-mode-hint">
+    <el-empty description="当前为科目模式，请切换至驱动因子模式体验基于业务驱动的预算编制">
+      <el-button type="primary" @click="switchToDriverMode">切换到驱动因子模式</el-button>
+    </el-empty>
+  </div>
+  <div v-else>
+    <!-- 模式切换条 -->
+    <div style="display:flex;align-items:center;gap:12px;margin-bottom:16px;padding:12px 16px;background:#f0f9ff;border-radius:8px;border:1px solid #b3d8ff;">
+      <span style="font-weight:600;color:#409eff;">📊 驱动因子模式</span>
+      <span style="font-size:12px;color:#909399;">按业务逻辑编预算 — 调因子→系统自动重算</span>
+      <el-button size="small" style="margin-left:auto;" @click="switchToSubjectMode">切回科目模式</el-button>
+    </div>
+
+    <el-row :gutter="16">
+      <!-- 左侧：行业包 + 因子输入 -->
+      <el-col :span="16">
+        <!-- 行业选择 -->
+        <el-card shadow="hover" style="margin-bottom:16px;">
+          <template #header><span><strong>行业驱动因子包</strong> <span style="font-size:12px;color:#999;">选择行业后加载预设模板</span></span></template>
+          <div style="display:flex;gap:12px;flex-wrap:wrap;">
+            <div v-for="ind in industries" :key="ind.key"
+              :class="['industry-card', { selected: selectedIndustry === ind.key }]"
+              @click="onIndustrySelect(ind.key)"
+              style="flex:1;min-width:140px;border:2px solid #e8e8e8;border-radius:10px;padding:14px;cursor:pointer;text-align:center;transition:all .2s;">
+              <div style="font-size:28px;margin-bottom:6px;">{{ ind.icon }}</div>
+              <div style="font-weight:600;font-size:14px;">{{ ind.label }}</div>
+            </div>
+          </div>
+
+          <!-- 模板切换（选择后显示） -->
+          <div v-if="templates.length > 0" style="margin-top:16px;display:flex;gap:8px;flex-wrap:wrap;">
+            <span style="font-size:13px;color:#909399;line-height:32px;margin-right:4px;">预算模板：</span>
+            <el-tag v-for="tpl in templates" :key="tpl.name"
+              :type="selectedTemplate?.name === tpl.name ? 'primary' : 'info'"
+              effect="plain"
+              style="cursor:pointer;"
+              @click="onTemplateSelect(tpl)">
+              {{ tpl.category === 'revenue' ? '💰 ' : '💸 ' }}{{ tpl.name }}
+            </el-tag>
+          </div>
+
+          <!-- 手动输入公式区 -->
+          <div v-if="!selectedTemplate" style="margin-top:12px;">
+            <el-alert title="请先选择行业包和预算模板，或自行输入公式" type="info" show-icon :closable="false" />
+          </div>
+        </el-card>
+
+        <!-- 因子输入表单 -->
+        <el-card v-if="selectedTemplate" shadow="hover" style="margin-bottom:16px;">
+          <template #header>
+            <div style="display:flex;justify-content:space-between;align-items:center;">
+              <span><strong>📝 {{ selectedTemplate.name }}</strong></span>
+              <el-tag type="success" effect="plain">{{ selectedTemplate.formula_desc }}</el-tag>
+            </div>
+          </template>
+
+          <el-form label-width="160px" size="default">
+            <el-form-item v-for="fd in selectedTemplate.factors" :key="fd.key" :label="fd.label">
+              <div style="display:flex;align-items:center;gap:8px;width:100%;">
+                <el-input-number
+                  v-model="factorValues[fd.key]"
+                  :default-value="fd.default"
+                  :min="0"
+                  :step="fd.type === 'percent' ? 1 : 100"
+                  :precision="fd.type === 'percent' ? 0 : 0"
+                  controls-position="right"
+                  style="width:200px;"
+                  @change="onFactorChange"
+                />
+                <span style="color:#909399;font-size:13px;">{{ fd.unit }}</span>
+                <el-tag v-if="fd.type === 'percent'" size="small" type="warning" effect="plain">百分比</el-tag>
+              </div>
+            </el-form-item>
+          </el-form>
+
+          <div style="display:flex;gap:12px;margin-top:12px;">
+            <el-button type="primary" size="large" @click="doCalculate" :loading="calculating" style="flex:1;">
+              🧮 计算预算 — {{ selectedTemplate.name }}
+            </el-button>
+          </div>
+
+          <!-- 计算结果 -->
+          <div v-if="calculationResult !== null" style="margin-top:16px;padding:16px;background:#f0f9ff;border-radius:8px;border:1px solid #b3d8ff;">
+            <div style="display:flex;align-items:center;justify-content:space-between;">
+              <div>
+                <div style="font-size:13px;color:#909399;">{{ selectedTemplate.formula_desc }}</div>
+                <div style="font-size:32px;font-weight:700;color:#409eff;margin-top:4px;">
+                  {{ formatMoney(calculationResult) }}
+                  <span style="font-size:14px;font-weight:400;color:#999;"> 元</span>
+                </div>
+              </div>
+              <div style="text-align:right;">
+                <div style="font-size:12px;color:#999;">驱动因子详情</div>
+                <div style="font-size:13px;margin-top:4px;">
+                  <span v-for="(val, key) in factorValues" :key="key" style="margin:0 4px;background:#e6f7ff;padding:2px 8px;border-radius:12px;white-space:nowrap;display:inline-block;">
+                    {{ getFactorLabel(key) }}: {{ val }}{{ getFactorUnit(key) }}
+                  </span>
+                </div>
+              </div>
+            </div>
+          </div>
+        </el-card>
+
+        <!-- 计算历史 -->
+        <el-card v-if="history.length > 0" shadow="hover">
+          <template #header><span>📋 最近计算记录</span></template>
+          <el-table :data="history.slice(0, 5)" border stripe size="small" style="width:100%;">
+            <el-table-column prop="name" label="预算项" min-width="140" />
+            <el-table-column prop="calculated_value" label="结果" width="140">
+              <template #default="{ row }">{{ formatMoney(row.calculated_value) }}</template>
+            </el-table-column>
+            <el-table-column prop="period" label="期间" width="90" />
+            <el-table-column prop="created_at" label="时间" width="150" />
+          </el-table>
+        </el-card>
+      </el-col>
+
+      <!-- 右侧：敏感性分析 -->
+      <el-col :span="8">
+        <el-card v-if="sensitivityData.length > 0" shadow="hover">
+          <template #header>
+            <div style="display:flex;justify-content:space-between;align-items:center;">
+              <span><strong>🎯 敏感性分析</strong></span>
+              <el-tag size="small" type="warning">调任意因子→自动重算</el-tag>
+            </div>
+          </template>
+
+          <div style="margin-bottom:12px;font-size:13px;color:#606266;">
+            基准预算：<strong style="color:#409eff;font-size:18px;">{{ formatMoney(baseSensitivityValue) }}</strong> 元
+          </div>
+
+          <div v-for="s in sensitivityData" :key="s.factor_key" style="margin-bottom:20px;border:1px solid #ebeef5;border-radius:8px;padding:12px;">
+            <div style="font-weight:600;font-size:13px;margin-bottom:8px;">
+              {{ s.factor_label }} <span style="font-weight:400;color:#999;">(基准: {{ s.base_value }}{{ s.unit }})</span>
+            </div>
+
+            <!-- 弹性系数 -->
+            <div style="margin-bottom:8px;display:flex;align-items:center;gap:8px;">
+              <span style="font-size:12px;color:#909399;">弹性系数：</span>
+              <el-tag size="small" :type="Math.abs(s.elasticity || 0) > 1 ? 'danger' : 'success'">
+                {{ s.elasticity != null ? s.elasticity.toFixed(2) : '--' }}
+              </el-tag>
+            </div>
+
+            <!-- 变动条 -->
+            <div v-for="v in s.variations" :key="v.change_pct" style="display:flex;align-items:center;gap:8px;margin-bottom:6px;">
+              <div style="width:60px;font-size:12px;color:#909399;text-align:right;">
+                <span v-if="v.change_pct > 0" style="color:#f56c6c;">+{{ v.change_pct }}%</span>
+                <span v-else style="color:#67c23a;">{{ v.change_pct }}%</span>
+              </div>
+              <div style="flex:1;height:18px;background:#f0f0f0;border-radius:4px;overflow:hidden;position:relative;">
+                <div :style="{
+                  height: '100%',
+                  width: Math.min(Math.abs(v.delta_pct || 0) * 3, 100) + '%',
+                  background: v.delta_pct > 0 ? '#f56c6c' : '#67c23a',
+                  borderRadius: '4px',
+                  transition: 'width .3s',
+                  opacity: 0.7
+                }"></div>
+                <span style="position:absolute;right:4px;top:0;font-size:11px;line-height:18px;">
+                  {{ formatMoney(v.budget_result) }}
+                </span>
+              </div>
+              <div style="width:70px;font-size:11px;text-align:right;">
+                <span :style="{color: v.delta_pct > 0 ? '#f56c6c' : v.delta_pct < 0 ? '#67c23a' : '#999'}">
+                  {{ v.delta > 0 ? '+' : '' }}{{ formatMoney(v.delta) }}
+                </span>
+              </div>
+            </div>
+          </div>
+
+          <el-alert
+            title="提示：调整左侧任意因子数值，点击「计算预算」后自动更新敏感性分析"
+            type="info"
+            show-icon
+            :closable="false"
+            style="margin-top:8px;"
+          />
+        </el-card>
+
+        <el-card v-else shadow="hover" style="margin-bottom:16px;">
+          <template #header><span><strong>🎯 敏感性分析</strong></span></template>
+          <el-empty description="请先选择行业模板并计算预算" :image-size="60" />
+        </el-card>
+      </el-col>
+    </el-row>
+  </div>
+</template>
+
+<script setup lang="ts">
+import { ref, reactive, onMounted } from 'vue'
+import { ElMessage } from 'element-plus'
+import { driverBudgetApi } from '../api/index'
+
+const enableDriver = ref(false)
+const loading = ref(false)
+const calculating = ref(false)
+const selectedIndustry = ref('general')
+const selectedTemplate = ref<any>(null)
+const industries = ref<any[]>([])
+const templates = ref<any[]>([])
+const factorValues = reactive<Record<string, number>>({})
+const calculationResult = ref<number | null>(null)
+const sensitivityData = ref<any[]>([])
+const baseSensitivityValue = ref(0)
+const history = ref<any[]>([])
+
+// 加载模式
+async function loadMode() {
+  try {
+    const r: any = await driverBudgetApi.getMode()
+    enableDriver.value = r.mode === 'driver'
+  } catch {
+    enableDriver.value = false
+  }
+}
+
+async function switchToDriverMode() {
+  try {
+    await driverBudgetApi.setMode({ mode: 'driver' })
+    enableDriver.value = true
+    ElMessage.success('已切换到驱动因子模式')
+    loadIndustries()
+  } catch (e: any) {
+    ElMessage.error(e?.response?.data?.detail || '切换失败')
+  }
+}
+
+async function switchToSubjectMode() {
+  try {
+    await driverBudgetApi.setMode({ mode: 'subject' })
+    enableDriver.value = false
+    ElMessage.success('已切换到科目模式')
+  } catch (e: any) {
+    ElMessage.error(e?.response?.data?.detail || '切换失败')
+  }
+}
+
+// 加载行业包
+async function loadIndustries() {
+  try {
+    const r: any = await driverBudgetApi.getIndustries()
+    industries.value = r.data || []
+    if (industries.value.length > 0) {
+      selectedIndustry.value = industries.value[0].key
+      loadTemplates()
+    }
+  } catch {
+    industries.value = [
+      { key: 'general', label: '通用模板', icon: '📦' },
+      { key: 'trade', label: '贸易经销版', icon: '🏪' },
+      { key: 'it', label: 'IT服务版', icon: '💻' },
+    ]
+    loadTemplates()
+  }
+}
+
+// 加载模板
+async function loadTemplates() {
+  templates.value = []
+  selectedTemplate.value = null
+  try {
+    const r: any = await driverBudgetApi.getTemplates({ industry: selectedIndustry.value })
+    templates.value = r.data || []
+    if (templates.value.length > 0) {
+      onTemplateSelect(templates.value[0])
+    }
+  } catch {
+    templates.value = []
+  }
+}
+
+function onIndustrySelect(key: string) {
+  selectedIndustry.value = key
+  calculationResult.value = null
+  sensitivityData.value = []
+  loadTemplates()
+}
+
+function onTemplateSelect(tpl: any) {
+  selectedTemplate.value = tpl
+  calculationResult.value = null
+  sensitivityData.value = []
+
+  // 初始化因子值
+  Object.keys(factorValues).forEach(k => delete factorValues[k])
+  for (const fd of tpl.factors) {
+    factorValues[fd.key] = fd.default ?? 0
+  }
+}
+
+function getFactorLabel(key: string): string {
+  if (!selectedTemplate.value) return key
+  const fd = selectedTemplate.value.factors.find((f: any) => f.key === key)
+  return fd?.label || key
+}
+
+function getFactorUnit(key: string): string {
+  if (!selectedTemplate.value) return ''
+  const fd = selectedTemplate.value.factors.find((f: any) => f.key === key)
+  return fd?.unit || ''
+}
+
+function onFactorChange() {
+  // 实时预览不自动计算
+}
+
+async function doCalculate() {
+  if (!selectedTemplate.value) return
+  calculating.value = true
+
+  try {
+    const factorsObj: Record<string, number> = {}
+    for (const key of Object.keys(factorValues)) {
+      factorsObj[key] = factorValues[key]
+    }
+
+    // 主计算
+    const calcResult: any = await driverBudgetApi.calculate({
+      template_id: null,
+      name: selectedTemplate.value.name,
+      industry: selectedIndustry.value,
+      formula_text: selectedTemplate.value.formula_text,
+      formula_desc: selectedTemplate.value.formula_desc,
+      factor_defs: selectedTemplate.value.factors,
+      factors: factorsObj,
+      period: `${new Date().getFullYear()}-${String(new Date().getMonth() + 1).padStart(2, '0')}`,
+    })
+    calculationResult.value = calcResult.calculated_value
+
+    // 敏感性分析
+    const sensResult: any = await driverBudgetApi.sensitivity({
+      factors: factorsObj,
+      formula_text: selectedTemplate.value.formula_text,
+      factor_defs: selectedTemplate.value.factors,
+    })
+    sensitivityData.value = sensResult.sensitivity || []
+    baseSensitivityValue.value = sensResult.base_value
+
+    ElMessage.success(`预算计算结果：${formatMoney(calcResult.calculated_value)} 元`)
+    loadHistory()
+  } catch (e: any) {
+    ElMessage.error(e?.response?.data?.detail || e?.message || '计算失败')
+  }
+  calculating.value = false
+}
+
+// 加载历史
+async function loadHistory() {
+  try {
+    const r: any = await driverBudgetApi.getHistory()
+    history.value = r.data || []
+  } catch {
+    history.value = []
+  }
+}
+
+function formatMoney(v: any): string {
+  if (v === null || v === undefined) return '--'
+  const n = Number(v)
+  if (Math.abs(n) >= 10000) {
+    return (n / 10000).toFixed(2) + '万'
+  }
+  return n.toLocaleString('zh-CN')
+}
+
+onMounted(() => {
+  loadMode()
+})
+</script>
+
+<style scoped>
+.industry-card {
+  transition: all 0.2s;
+}
+.industry-card:hover {
+  border-color: #409eff;
+  box-shadow: 0 2px 8px rgba(64,158,255,0.15);
+}
+.industry-card.selected {
+  border-color: #409eff;
+  background: #ecf5ff;
+  box-shadow: 0 2px 8px rgba(64,158,255,0.2);
+}
+:deep(.el-form-item) {
+  margin-bottom: 12px;
+}
+.subject-mode-hint {
+  padding: 60px 0;
+}
+</style>
diff --git a/frontend/src/views/BudgetManagement.vue b/frontend/src/views/BudgetManagement.vue
index 5f884220..4bbb2e33 100644
--- a/frontend/src/views/BudgetManagement.vue
+++ b/frontend/src/views/BudgetManagement.vue
@@ -238,6 +238,10 @@
         </div>
       </el-tab-pane>
 
+      <el-tab-pane label="驱动因子预算" name="driver">
+        <DriverFactorBudget />
+      </el-tab-pane>
+
       <el-tab-pane label="持续规划" name="rolling">
         <el-tabs v-model="rollingTab" type="border-card" style="margin-top:4px;">
           <el-tab-pane label="实际vs预测对比" name="comparison">
@@ -428,6 +432,7 @@ import { ref, onMounted, computed, watch, nextTick } from 'vue'
 import { ElMessage, ElMessageBox } from 'element-plus'
 import { budgetApi, kpiApi, mapApi, actionPlanApi } from '../api/index'
 import MyDialog from '../components/MyDialog.vue'
+import DriverFactorBudget from '../components/DriverFactorBudget.vue'
 
 const activeTab = ref('input')
 const currentYear = new Date().getFullYear()
@@ -897,6 +902,9 @@ watch(activeTab, (tab) => {
   else if (tab === 'versions') loadVersions()
   else if (tab === 'execution') loadExecutionReport()
   else if (tab === 'method') refreshMethodComparison()
+  else if (tab === 'driver') {
+    // DriverFactorBudget handles its own loading on mount
+  }
   else if (tab === 'rolling') {
     loadComparison()
     loadDeviationAlerts()