fix: CMA P0修复 - 评分引擎反向指标 + 清理重复KPI + 校准目标值

三项P0修复：
1. 评分引擎反向指标：新增REVERSE_INDICATORS列表和is_reverse参数，
   _calc_five_tier_score现在支持越低越好的指标评分
   (渠补率82.8%>75%从4分→2分)
2. 清理重复KPI：删除entity_id=2(博海)的56条重复KPI，
   从entity_id=1(酣客)重新克隆
3. 校准目标值：按审计报告更新酣客24项KPI目标值
   (F_REVENUE 4979→1200, F_NET_PROFIT 500→50等)

backend/app/api/kpis.py

@@ -101,21 +101,38 @@ def get_kpi_categories(current_user = Depends(require_auth), db: Session = Depen
 # KPI-5: 五档评分引擎（静态路由必须在动态/{kpi_id}之前）
 # ============================================================
 
-def _calc_five_tier_score(current_value, target_value):
+REVERSE_INDICATORS = ['C_REBATE_RATE', 'P_BUG_RATE', 'P_REWORK_PCT', 'F_DEBT_RATIO',
-    """五档评分：1-5分"""
+                       'P_QUALITY_RATE', 'F_COST_RATIO', 'F_INTEREST_COVER', 'F_QUICK_RATIO']
+
+
+def _calc_five_tier_score(current_value, target_value, is_reverse=False):
+    """五档评分：1-5分（支持正反向指标）"""
     if current_value is None or target_value is None or target_value == 0:
         return None, "info"
     ratio = current_value / target_value
-    if ratio >= 1.2:
+    if is_reverse:
-        return 5, "success"  # 卓越
+        # 反向指标：实际值越低越好
-    elif ratio >= 1.0:
+        if ratio <= 0.5:
-        return 4, "success"  # 达标
+            return 5, "success"      # 远低于目标→卓越
-    elif ratio >= 0.8:
+        elif ratio <= 0.8:
-        return 3, "warning"  # 预警
+            return 4, "success"      # 低于目标→达标
-    elif ratio >= 0.5:
+        elif ratio <= 1.0:
-        return 2, "danger"   # 危险
+            return 3, "warning"      # 接近目标→预警
+        elif ratio <= 1.2:
+            return 2, "danger"       # 超过目标→危险
+        else:
+            return 1, "danger"       # 远超目标→失效
     else:
-        return 1, "danger"   # 失效
+        if ratio >= 1.2:
+            return 5, "success"  # 卓越
+        elif ratio >= 1.0:
+            return 4, "success"  # 达标
+        elif ratio >= 0.8:
+            return 3, "warning"  # 预警
+        elif ratio >= 0.5:
+            return 2, "danger"   # 危险
+        else:
+            return 1, "danger"   # 失效
 
 
 @router.get("/score")
@@ -154,7 +171,7 @@ def get_kpi_score(
         latest_val = val_query.order_by(KPIValue.period.desc()).first()
 
         current_val = latest_val.actual_value if latest_val else None
-        score, status = _calc_five_tier_score(current_val, k.target_value)
+        score, status = _calc_five_tier_score(current_val, k.target_value, is_reverse=(k.kpi_code in REVERSE_INDICATORS))
 
         kpi_scores.append({
             "kpi_id": k.id,