fix(cma): entity isolation batch5 (budget writes, kpi objectives scope, quality logs join, growth-quality db source, expenses scope)

backend/app/api/budget.py

@@ -150,9 +150,12 @@ def update_budget_plan(
     plan_id: int,
     data: dict,
     db: Session = Depends(get_db),
+    entity_id: int = Depends(get_entity_id),
 ):
-    """更新预算计划"""
-    plan = db.query(BudgetPlan).filter(BudgetPlan.id == plan_id).first()
+    """更新预算计划（账套隔离 2026-09-21：跨账套 id → 404）"""
+    plan = db.query(BudgetPlan).filter(
+        BudgetPlan.id == plan_id, BudgetPlan.entity_id == entity_id,
+    ).first()
     if not plan:
         raise HTTPException(404, "预算计划不存在")
 
@@ -173,9 +176,12 @@ def update_budget_plan(
 def delete_budget_plan(
     plan_id: int,
     db: Session = Depends(get_db),
+    entity_id: int = Depends(get_entity_id),
 ):
-    """删除预算计划"""
-    plan = db.query(BudgetPlan).filter(BudgetPlan.id == plan_id).first()
+    """删除预算计划（账套隔离 2026-09-21：跨账套 id → 404）"""
+    plan = db.query(BudgetPlan).filter(
+        BudgetPlan.id == plan_id, BudgetPlan.entity_id == entity_id,
+    ).first()
     if not plan:
         raise HTTPException(404, "预算计划不存在")
     db.delete(plan)
@@ -311,7 +317,9 @@ def auto_decompose_budget(
     if annual_budget is None:
         raise HTTPException(400, "缺少必要参数: annual_budget（单KPI分解需传年度预算值）")
 
-    kpi = db.query(KPIDefinition).filter(KPIDefinition.id == kpi_id).first()
+    kpi = db.query(KPIDefinition).filter(
+        KPIDefinition.id == kpi_id, KPIDefinition.entity_id == entity_id,
+    ).first()
     if not kpi:
         raise HTTPException(404, "KPI不存在")
 
@@ -338,6 +346,7 @@ def auto_decompose_budget(
 
             existing = db.query(BudgetPlan).filter(
                 BudgetPlan.kpi_id == kpi_id,
+                BudgetPlan.entity_id == entity_id,
                 BudgetPlan.period == period,
                 BudgetPlan.version == version,
                 BudgetPlan.status == "active",
@@ -347,6 +356,7 @@ def auto_decompose_budget(
                 existing.budget_value = monthly_value
             else:
                 bp = BudgetPlan(
+                    entity_id=entity_id,
                     kpi_id=kpi_id, period=period,
                     budget_value=monthly_value, budget_year=year,
                     budget_month=m, version=version, status="active",
@@ -362,6 +372,7 @@ def auto_decompose_budget(
             period = f"{year}-{m:02d}"
             existing = db.query(BudgetPlan).filter(
                 BudgetPlan.kpi_id == kpi_id,
+                BudgetPlan.entity_id == entity_id,
                 BudgetPlan.period == period,
                 BudgetPlan.version == version,
                 BudgetPlan.status == "active",
@@ -370,6 +381,7 @@ def auto_decompose_budget(
                 existing.budget_value = monthly
             else:
                 bp = BudgetPlan(
+                    entity_id=entity_id,
                     kpi_id=kpi_id, period=period,
                     budget_value=monthly, budget_year=year,
                     budget_month=m, version=version, status="active",
@@ -1119,10 +1131,14 @@ def update_deviation_alert(
     alert_id: int,
     data: dict,
     db: Session = Depends(get_db),
+    entity_id: int = Depends(get_entity_id),
 ):
-    """更新偏差预警（如标记已解决）"""
+    """更新偏差预警（如标记已解决）（账套隔离 2026-09-21：跨账套 id → 404）"""
     from app.models import BudgetDeviationAlert
-    alert = db.query(BudgetDeviationAlert).filter(BudgetDeviationAlert.id == alert_id).first()
+    alert = db.query(BudgetDeviationAlert).filter(
+        BudgetDeviationAlert.id == alert_id,
+        BudgetDeviationAlert.entity_id == entity_id,
+    ).first()
     if not alert:
         raise HTTPException(404, "预警记录不存在")
     if "status" in data:

backend/app/api/data_quality.py

@@ -177,9 +177,19 @@ def list_quality_logs(
     check_type: Optional[str] = None,
     status: Optional[str] = None,
     db: Session = Depends(get_db),
+    entity_id: int = Depends(get_entity_id),
 ):
-    """获取数据质量日志"""
-    query = db.query(KpiDataQualityLog)
+    """获取数据质量日志（账套隔离 2026-09-21）
+
+    kpi_data_quality_log 表无 entity_id 列（见本文件 :235 说明），按本单选项(1)
+    经 kpi_id join kpi_definitions 以 kpi_definitions.entity_id 收口（零迁移）。
+    join 为内连接：kpi_id 无对应 KPI 行的孤儿日志无法归属账套，一律不返回。
+    """
+    query = (
+        db.query(KpiDataQualityLog)
+        .join(KPIDefinition, KPIDefinition.id == KpiDataQualityLog.kpi_id)
+        .filter(KPIDefinition.entity_id == entity_id)
+    )
     if kpi_id:
         query = query.filter(KpiDataQualityLog.kpi_id == kpi_id)
     if severity:
@@ -201,10 +211,22 @@ def list_quality_logs(
     return {"data": result, "total": len(result)}
 
 
+def _scoped_quality_log(db: Session, log_id: int, entity_id: int):
+    """按会话账套取质量日志行（表无 entity_id 列 → 经 kpi_id join kpi_definitions 归属）"""
+    return (
+        db.query(KpiDataQualityLog)
+        .join(KPIDefinition, KPIDefinition.id == KpiDataQualityLog.kpi_id)
+        .filter(KpiDataQualityLog.id == log_id,
+                KPIDefinition.entity_id == entity_id)
+        .first()
+    )
+
+
 @router.put("/logs/{log_id}")
-def update_quality_log(log_id: int, data: dict, db: Session = Depends(get_db), user=WRITE_ROLES):
-    """更新质量日志（解决/忽略）"""
-    log = db.query(KpiDataQualityLog).filter(KpiDataQualityLog.id == log_id).first()
+def update_quality_log(log_id: int, data: dict, db: Session = Depends(get_db), user=WRITE_ROLES,
+                       entity_id: int = Depends(get_entity_id)):
+    """更新质量日志（解决/忽略）（账套隔离 2026-09-21：跨账套 → 404）"""
+    log = _scoped_quality_log(db, log_id, entity_id)
     if not log:
         raise HTTPException(404, "日志不存在")
     if "status" in data:
@@ -218,14 +240,18 @@ def update_quality_log(log_id: int, data: dict, db: Session = Depends(get_db), u
 
 
 @router.delete("/logs/{log_id}")
-def delete_quality_log(log_id: int, db: Session = Depends(get_db), user=WRITE_ROLES):
-    log = db.query(KpiDataQualityLog).filter(KpiDataQualityLog.id == log_id).first()
-    if log:
-        db.delete(log)
-        db.commit()
+def delete_quality_log(log_id: int, db: Session = Depends(get_db), user=WRITE_ROLES,
+                       entity_id: int = Depends(get_entity_id)):
+    """删除质量日志（账套隔离 2026-09-21：跨账套 → 404；不存在 → 404，对齐 PUT 语义）"""
+    log = _scoped_quality_log(db, log_id, entity_id)
+    if not log:
+        raise HTTPException(404, "日志不存在")
+    db.delete(log)
+    db.commit()
     return {"message": "已删除"}
 
 
+
 # ============================================================
 # 数据质量看板统计
 # ============================================================

backend/app/api/expenses.py

@@ -404,8 +404,9 @@ def list_reimbursements(
     entity_id: int = Depends(get_entity_id),
     _=Depends(require_auth),
 ):
-    """查询报销单列表（支持状态/类型/申请人/关键字筛选）"""
-    q = db.query(ExpenseReimbursement)
+    """查询报销单列表（支持状态/类型/申请人/关键字筛选）（账套隔离 2026-09-21：列表按会话账套）"""
+    q = db.query(ExpenseReimbursement).filter(ExpenseReimbursement.entity_id == entity_id)
+
     if status:
         q = q.filter(ExpenseReimbursement.status == status)
     if expense_type:
@@ -427,20 +428,29 @@ def list_reimbursements(
 def get_reimbursement(
     reimb_id: int,
     db: Session = Depends(get_db),
+    entity_id: int = Depends(get_entity_id),
     _=Depends(require_auth),
 ):
-    """报销单详情"""
-    r = db.query(ExpenseReimbursement).filter(ExpenseReimbursement.id == reimb_id).first()
+    """报销单详情（账套隔离 2026-09-21：跨账套 → 404）"""
+    r = db.query(ExpenseReimbursement).filter(
+        ExpenseReimbursement.id == reimb_id,
+        ExpenseReimbursement.entity_id == entity_id,
+    ).first()
     if not r:
         raise HTTPException(404, "报销单不存在")
     return _reimb_to_dict(r)
 
 
-def _do_approve(db: Session, reimb_id: int, action: str, comment: str, approver: str):
-    """执行审批动作: approve/reject/return"""
-    r = db.query(ExpenseReimbursement).filter(ExpenseReimbursement.id == reimb_id).first()
+def _do_approve(db: Session, reimb_id: int, action: str, comment: str, approver: str,
+                entity_id: int = None):
+    """执行审批动作: approve/reject/return（账套隔离 2026-09-21：跨账套 → 404）"""
+    q = db.query(ExpenseReimbursement).filter(ExpenseReimbursement.id == reimb_id)
+    if entity_id is not None:
+        q = q.filter(ExpenseReimbursement.entity_id == entity_id)
+    r = q.first()
     if not r:
         raise HTTPException(404, "报销单不存在")
+
     if r.status not in ("pending", "returned"):
         raise HTTPException(400, f"当前状态({r.status})不可审批")
 
@@ -464,10 +474,11 @@ def approve_reimbursement(
     data: dict = None,
     db: Session = Depends(get_db),
     current_user=Depends(require_role("ceo", "finance")),
+    entity_id: int = Depends(get_entity_id),
 ):
-    """审批通过"""
+    """审批通过（账套隔离 2026-09-21：跨账套 → 404）"""
     approver = current_user.name if hasattr(current_user, "name") else current_user.username
-    r = _do_approve(db, reimb_id, "approve", (data or {}).get("comment", ""), approver)
+    r = _do_approve(db, reimb_id, "approve", (data or {}).get("comment", ""), approver, entity_id)
     return {"message": "已审批通过", "data": _reimb_to_dict(r)}
 
 
@@ -477,13 +488,14 @@ def reject_reimbursement(
     data: dict = None,
     db: Session = Depends(get_db),
     current_user=Depends(require_role("ceo", "finance")),
+    entity_id: int = Depends(get_entity_id),
 ):
-    """审批拒绝"""
+    """审批拒绝（账套隔离 2026-09-21：跨账套 → 404）"""
     comment = (data or {}).get("comment", "")
     if not comment:
         raise HTTPException(400, "拒绝时必须填写审批意见")
     approver = current_user.name if hasattr(current_user, "name") else current_user.username
-    r = _do_approve(db, reimb_id, "reject", comment, approver)
+    r = _do_approve(db, reimb_id, "reject", comment, approver, entity_id)
     return {"message": "已拒绝", "data": _reimb_to_dict(r)}
 
 
@@ -493,10 +505,11 @@ def return_reimbursement(
     data: dict = None,
     db: Session = Depends(get_db),
     current_user=Depends(require_role("ceo", "finance")),
+    entity_id: int = Depends(get_entity_id),
 ):
-    """人工打回"""
+    """人工打回（账套隔离 2026-09-21：跨账套 → 404）"""
     approver = current_user.name if hasattr(current_user, "name") else current_user.username
-    r = _do_approve(db, reimb_id, "return", (data or {}).get("comment", "人工打回"), approver)
+    r = _do_approve(db, reimb_id, "return", (data or {}).get("comment", "人工打回"), approver, entity_id)
     return {"message": "已打回", "data": _reimb_to_dict(r)}
 
 

backend/app/api/kpis.py

@@ -918,9 +918,16 @@ def _log(db, user_id, action, target_type, target_id, detail):
 
 
 @router.get("/{kpi_id}/objectives")
-def get_kpi_objectives(kpi_id: int, db: Session = Depends(get_db)):
-    """查看KPI所属的目标和战略地图"""
-    kpi = db.query(KPIDefinition).filter(KPIDefinition.id == kpi_id).first()
+def get_kpi_objectives(kpi_id: int, db: Session = Depends(get_db),
+                       entity_id: int = Depends(get_entity_id)):
+    """查看KPI所属的目标和战略地图（账套隔离 2026-09-21：跨账套 id → 404）
+
+    鉴权口径：本 router 级 `dependencies=[Depends(require_role(...))]` 已覆盖本端点
+    （无 token → 401），此处不再重复挂 require_auth，只补缺失的账套收口。
+    """
+    kpi = db.query(KPIDefinition).filter(
+        KPIDefinition.id == kpi_id, KPIDefinition.entity_id == entity_id,
+    ).first()
     if not kpi:
         raise HTTPException(404, "KPI不存在")
 
@@ -933,15 +940,19 @@ def get_kpi_objectives(kpi_id: int, db: Session = Depends(get_db)):
     }
 
     if kpi.map_id:
-        m = db.query(StrategicMap).filter(StrategicMap.id == kpi.map_id).first()
+        m = db.query(StrategicMap).filter(
+            StrategicMap.id == kpi.map_id, StrategicMap.entity_id == entity_id,
+        ).first()
         if m:
             result["map"] = {"id": m.id, "title": m.title, "status": m.status}
 
     if kpi.objective:
         objs = db.query(MapObjective).filter(
             MapObjective.map_id == kpi.map_id,
+            MapObjective.entity_id == entity_id,
             MapObjective.name == kpi.objective,
         ).all()
         result["objectives"] = [{"id": o.id, "name": o.name, "dimension_key": o.dimension_key} for o in objs]
 
     return result
+

backend/app/api/predict.py

@@ -10,7 +10,7 @@ from app.utils.cash_forecast_engine import (
     calculate_accuracy, generate_scenario_suggestion,
 )
 from app.database import get_db
-from app.deps import get_entity_id, resolve_entity_for_request
+from app.deps import get_entity_id, resolve_entity_for_request, assert_entity_scope
 from app.auth_middleware import require_auth_401
 from sqlalchemy.orm import Session
 
@@ -724,95 +724,182 @@ def _get_dim_detail_indicators(dimension: str, entity: dict) -> list:
     return indicators
 
 
+# ── 增长质量诊断取数（账套隔离 2026-09-21）────────────────────────
+# 输入 ← 库内 KPI 实际值（kpi_values），编码口径沿用 kpi_definitions 既有编码
+# （同 app/api/growth_quality.py 的 KPI_CODES），不新增计算口径。
+_GQ_KPI_CODE_MAP = {
+    "C_REBATE_RATE": "rebateRate",             # 渠补率(%)
+    "F_GROSS_MARGIN": "trueGrossMargin",       # 毛利率(%)
+    "F_REVENUE_GROWTH": "revenueGrowthRate",   # 收入增长率(%)
+}
+
+_GQ_DIM_SCORERS = {
+    "revenueStructure": _score_revenue_structure,
+    "profitStructure": _score_profit_structure,
+    "cashAssets": _score_cash_assets,
+    "growthDriver": _score_growth_driver,
+    "orgEfficiency": _score_org_efficiency,
+}
+
+# 各维度所需输入键。缺任一输入 → 该维度不评分（避免用缺省 0 编造低分）
+_GQ_DIM_INPUTS = {
+    "revenueStructure": ("rebateRate",),
+    "profitStructure": ("trueGrossMargin",),
+    "cashAssets": ("cashRatio",),
+    "growthDriver": ("expenseGrowthRate", "revenueGrowthRate"),
+    "orgEfficiency": ("mgmtRatio",),
+}
+
+
+def _growth_quality_entity_from_db(db: Session, entity_id: int, period=None):
+    """按会话账套从库内 KPI 实际值取增长质量输入。
+
+    返回 (entity_dict|None, collected)：
+      - entity_dict 只含库内真实取到的指标（缺的键不填，绝不用请求体/硬编码兜底）
+      - collected = 本账套是否存在增长质量相关 KPI 实际值
+    """
+    from app.models import Entity, KPIDefinition, KPIValue
+
+    ent = db.query(Entity).filter(Entity.id == entity_id).first()
+    if not ent:
+        return None, False
+    q = (
+        db.query(KPIDefinition.kpi_code, KPIValue.actual_value, KPIValue.period)
+        .join(KPIValue, KPIValue.kpi_id == KPIDefinition.id)
+        .filter(KPIDefinition.entity_id == entity_id,
+                KPIDefinition.kpi_code.in_(list(_GQ_KPI_CODE_MAP.keys())),
+                KPIValue.actual_value.isnot(None))
+    )
+    if period:
+        q = q.filter(KPIValue.period == period)
+    rows = q.order_by(KPIValue.period.desc()).all()
+
+    entity = {"entity": ent.name}
+    seen = set()
+    for code, value, _period in rows:
+        if code in seen:
+            continue
+        seen.add(code)
+        entity[_GQ_KPI_CODE_MAP[code]] = float(value)
+    return entity, bool(seen)
+
+
+def _growth_quality_score(entity: dict):
+    """计算「有输入的维度」评分 + 明细 + 缺失维度清单（缺输入的维度不评分）。"""
+    scores, detail, missing = {}, {}, []
+    for dim, inputs in _GQ_DIM_INPUTS.items():
+        if any(k not in entity for k in inputs):
+            missing.append(dim)
+            detail[dim] = {"score": None, "data_missing": True,
+                           "indicators": [], "suggestions": []}
+            continue
+        score = _GQ_DIM_SCORERS[dim](entity)
+        scores[dim] = score
+        detail[dim] = {
+            "score": score,
+            "indicators": _get_dim_detail_indicators(dim, entity),
+            "suggestions": _generate_improvement_suggestions(dim, score, entity),
+        }
+    return scores, detail, missing
+
+
+def _gq_level_of(overall: float):
+    if overall is None:
+        return None, None
+    if overall >= 4:
+        return "🟢 越增长越轻", "excellent"
+    if overall >= 3:
+        return "🟡 增长质量中等", "medium"
+    if overall >= 2:
+        return "🟠 需关注", "warning"
+    return "🔴 越增长越重", "danger"
+
+
 @router.post("/growth-quality")
-def api_growth_quality(request: Request, data: dict):
-    """增长质量诊断 — 五维度评分+综合评分+诊断结论"""
+def api_growth_quality(request: Request, data: dict, db: Session = Depends(get_db),
+                       entity_id: int = Depends(get_entity_id)):
+    """增长质量诊断 — 五维度评分+综合评分+诊断结论（账套隔离 2026-09-21）
+
+    取数：按会话账套从库内 KPI 实际值取，移除请求体 `data.get("entity", data)` 回退
+    （原回退可用客户端可控的「经营数据」伪造诊断结论）；库内无数据时如实返回
+    collected=false + 空维度，不编造评分。请求体显式 entity_id ≠ 会话账套 → 403。
+    """
     try:
-        entity_id = resolve_entity_for_request(request, data.get("entity_id"))
-        ENTITY_DATA = {
-            1: {"entity":"陕西酣客文化传媒","rebateRate":82.8,"trueGrossMargin":18.6,"cashRatio":0.6,"expenseGrowthRate":2.2,"revenueGrowthRate":1.0,"mgmtRatio":447},
-            2: {"entity":"陕西博海网络科技","rebateRate":0,"trueGrossMargin":13.1,"cashRatio":6.7,"expenseGrowthRate":0.8,"revenueGrowthRate":1.0,"mgmtRatio":1.4},
-        }
-        entity = ENTITY_DATA.get(entity_id, data.get("entity", data))
-        entity_name = entity.get("entity", entity.get("name", "该企业"))
-        period = entity.get("period", data.get("period", "当前"))
+        data = data or {}
+        # 显式 body entity_id 与会话账套不一致 → 403（文案同 app/deps.py）
+        assert_entity_scope(request, data.get("entity_id"), db)
+        period = data.get("period")
+        entity, collected = _growth_quality_entity_from_db(db, entity_id, period)
+        if entity is None:
+            raise HTTPException(404, f"实体 {entity_id} 不存在")
+        entity_name = entity.get("entity", "该企业")
+        period_label = period or "当前"
 
-        # 五维度评分
-        dim_scores = {
-            "revenueStructure": _score_revenue_structure(entity),
-            "profitStructure": _score_profit_structure(entity),
-            "cashAssets": _score_cash_assets(entity),
-            "growthDriver": _score_growth_driver(entity),
-            "orgEfficiency": _score_org_efficiency(entity),
-        }
-
-        overall = round(sum(dim_scores.values()) / 5, 1)
-
-        # 综合等级
-        if overall >= 4:
-            level = "🟢 越增长越轻"
-            level_type = "excellent"
-        elif overall >= 3:
-            level = "🟡 增长质量中等"
-            level_type = "medium"
-        elif overall >= 2:
-            level = "🟠 需关注"
-            level_type = "warning"
-        else:
-            level = "🔴 越增长越重"
-            level_type = "danger"
-
-        # 诊断结论
-        dimensions_payload = {}
-        detail_payload = {}
-        for dim, score in dim_scores.items():
-            dimensions_payload[dim] = {"score": score, "weight": 20}
-            detail_payload[dim] = {
-                "score": score,
-                "indicators": _get_dim_detail_indicators(dim, entity),
-                "suggestions": _generate_improvement_suggestions(dim, score, entity),
+        if not collected:
+            return {
+                "entity_id": entity_id,
+                "entity_name": entity_name,
+                "period": period_label,
+                "collected": False,
+                "data_source": "kpi_values",
+                "message": "该账套暂无增长质量相关 KPI 实际值（无数据不评分）",
+                "overall": None,
+                "level": None,
+                "level_type": None,
+                "dimensions": {},
+                "detail": {},
+                "dimensions_missing": list(_GQ_DIM_INPUTS.keys()),
+                "missing_metrics": sorted(set(_GQ_KPI_CODE_MAP.values())),
+                "diagnosis": None,
+                "compare": None,
             }
 
-        diagnosis = _diagnosis_text(overall, dimensions_payload, entity_name)
+        dim_scores, detail_payload, dims_missing = _growth_quality_score(entity)
+        dimensions_payload = {dim: {"score": s, "weight": 20} for dim, s in dim_scores.items()}
+        overall = round(sum(dim_scores.values()) / len(dim_scores), 1) if dim_scores else None
+        level, level_type = _gq_level_of(overall)
+        diagnosis = _diagnosis_text(overall, dimensions_payload, entity_name) if overall is not None else None
 
-        # 对比数据（如果请求中包含多个实体）
-        compare = data.get("compare", None)
+        # 对比：只接受账套内 compare_entity_id 并从库内取数（原请求体 compare 数据不再采信）
         compare_result = None
-        if compare:
-            compare_entity = compare
-            compare_name = compare_entity.get("entity", compare_entity.get("name", "对比企业"))
-            cdims = {
-                "revenueStructure": _score_revenue_structure(compare_entity),
-                "profitStructure": _score_profit_structure(compare_entity),
-                "cashAssets": _score_cash_assets(compare_entity),
-                "growthDriver": _score_growth_driver(compare_entity),
-                "orgEfficiency": _score_org_efficiency(compare_entity),
-            }
-            compare_overall = round(sum(cdims.values()) / 5, 1)
-            compare_result = {
-                "entity_name": compare_name,
-                "overall": compare_overall,
-                "dimensions": {k: {"score": v, "weight": 20} for k, v in cdims.items()},
-                "level": ("🟢 越增长越轻" if compare_overall >= 4 else
-                          "🟡 增长质量中等" if compare_overall >= 3 else
-                          "🟠 需关注" if compare_overall >= 2 else "🔴 越增长越重"),
-            }
+        compare_entity_id = data.get("compare_entity_id")
+        if compare_entity_id:
+            assert_entity_scope(request, int(compare_entity_id), db)
+            c_entity, c_collected = _growth_quality_entity_from_db(db, int(compare_entity_id), period)
+            if c_entity is not None and c_collected:
+                cdims, _c_detail, _c_missing = _growth_quality_score(c_entity)
+                if cdims:
+                    c_overall = round(sum(cdims.values()) / len(cdims), 1)
+                    compare_result = {
+                        "entity_id": int(compare_entity_id),
+                        "entity_name": c_entity.get("entity", "对比企业"),
+                        "overall": c_overall,
+                        "dimensions": {k: {"score": v, "weight": 20} for k, v in cdims.items()},
+                        "level": _gq_level_of(c_overall)[0],
+                    }
 
         return {
+            "entity_id": entity_id,
             "entity_name": entity_name,
-            "period": period,
+            "period": period_label,
+            "collected": True,
+            "data_source": "kpi_values",
             "overall": overall,
             "level": level,
             "level_type": level_type,
             "dimensions": dimensions_payload,
             "detail": detail_payload,
+            "dimensions_missing": dims_missing,
             "diagnosis": diagnosis,
             "compare": compare_result,
         }
+    except HTTPException:
+        raise
     except Exception as e:
         raise HTTPException(400, f"增长质量诊断失败: {str(e)}")
 
 
+
 # ── KPI趋势预测（预测性成本智能 MVP） ────────────────────────────
 from app.utils.kpi_forecast_engine import (  # noqa: E402
     MODELS, forecast_kpi, forecast_finance_kpis,

backend/app/api/tax_compliance.py

@@ -831,7 +831,7 @@ def seed_demo_data(
         exists = db.query(ExpenseReimbursement).filter(ExpenseReimbursement.reimb_no == d["reimb_no"]).first()
         if exists:
             continue
-        db.add(ExpenseReimbursement(**d))
+        db.add(ExpenseReimbursement(entity_id=eid, **d))
 
     # 发票: 正常2张(金额匹配) + 格式错误1张 + 金额不符1张 + 供应商与合同不符1张
     invoice_demo = [
@@ -854,7 +854,11 @@ def seed_demo_data(
         )
         if exists:
             continue
-        inv = InvoiceCheck(entity_id=eid, **d)
+        inv_data = dict(d)
+        # 演示日期按既有写入口径解析为 datetime（字符串日期在 SQLite 下无法绑定 DateTime 列；
+        # MySQL 表现不变——同文件 :402 正常写入路径亦经 _parse_date）
+        inv_data["invoice_date"] = _parse_date(inv_data.get("invoice_date"))
+        inv = InvoiceCheck(entity_id=eid, **inv_data)
         _check_invoice(db, inv)
         db.add(inv)
         created["invoice"] += 1

backend/tests/test_cross_entity_isolation_batch5_20260921.py

@@ -0,0 +1,625 @@
+"""CMA 跨实体隔离残余收口（第五批）账套隔离回归测试 — 2026-09-21
+
+任务：project-20260921-cma-entity-isolation-batch5（项目Bot 派单；
+      来源 = batch4 执行中反向推送的残余单 fullstack-20260921-batch5-residual-entity-isolation.md）
+
+本单范围（逐条）：
+  P0  budget.py update_budget_plan / delete_budget_plan / update_deviation_alert
+      无账套校验 → 本账套会话可改/删他企预算与预警（跨租户写）
+  P1  kpis.py get_kpi_objectives 无账套收口（KPI/StrategicMap/MapObjective 按 id 直取）
+  P1  data_quality.py 质量日志族 GET/PUT/DELETE /logs 无账套收口（表无 entity_id 列，
+      按选项(1) 经 kpi_id join kpi_definitions 按 kpi_definitions.entity_id 收口）
+  P2  budget.py auto_decompose 单 KPI 分支不写 entity_id（落默认 1）
+  P2  predict.py growth-quality 硬编码 ENTITY_DATA + 请求体 data.get("entity", data) 回退
+  P2  expenses.py 列表假隔离 + 详情/审批无归属校验；tax_compliance.py 演示播种不写 entity_id
+
+每条均「跨账套负例 + 本账套正对照」。改前 RED 原文见回报 §三。
+本文件只跑内存 SQLite（tests/conftest.py 机制），零生产库 / 零生产 Redis 连接。
+"""
+from datetime import datetime
+
+import pytest
+from fastapi.testclient import TestClient
+from sqlalchemy.orm import Session
+
+from app.models import (
+    BudgetDeviationAlert,
+    BudgetPlan,
+    Entity,
+    ExpenseReimbursement,
+    KPIDefinition,
+    KPIValue,
+    KpiDataQualityLog,
+    MapObjective,
+    StrategicMap,
+)
+from tests.conftest import TEST_USER_PASSWORD, auth_header, create_test_user
+
+BUDGET = "/api/cma/budget"
+KPIS = "/api/cma/kpis"
+DQ = "/api/cma/data-quality"
+PREDICT = "/api/cma/predict"
+EXPENSES = "/api/cma/expenses"
+TAX = "/api/cma/tax"
+
+# 两账套资源编码前缀（kpi_code 库内唯一）
+E1_KPI = "ZZ_B5_E1_KPI_001"
+E2_KPI = "ZZ_B5_E2_KPI_001"
+E1_KPI_TREE = "ZZ_B5_E1_KPI_TREE"
+E1_KPI_OTHER_MAP = "ZZ_B5_E1_KPI_XMAP"
+E1_GQ_KPI = "ZZ_B5_E1_GQ"
+E2_GQ_KPI = "ZZ_B5_E2_GQ"
+
+
+# ──────────────────────────────────────────────
+# 夹具
+# ──────────────────────────────────────────────
+
+def _ensure_entity(db: Session, eid: int, name: str) -> Entity:
+    ent = db.query(Entity).filter(Entity.id == eid).first()
+    if not ent:
+        ent = Entity(id=eid, name=name, short_name=name, status="active")
+        db.add(ent)
+        db.commit()
+        db.refresh(ent)
+    return ent
+
+
+def _mk_kpi(db: Session, code: str, eid: int, **kw) -> KPIDefinition:
+    kpi = KPIDefinition(
+        entity_id=eid,
+        kpi_code=code,
+        kpi_name=f"{code}-名称",
+        dimension="finance",
+        category="revenue_growth",
+        formula="-",
+        data_source_type="excel",
+        data_source="Excel导入",
+        data_owner="财务部",
+        frequency="monthly",
+        unit="元",
+        target_value=0,
+        kpi_level="operational",
+        status="active",
+        **kw,
+    )
+    db.add(kpi)
+    db.commit()
+    db.refresh(kpi)
+    return kpi
+
+
+def _mk_plan(db: Session, kpi_id: int, eid: int, period: str = "2026-09",
+             value: float = 100.0, status: str = "active") -> BudgetPlan:
+    bp = BudgetPlan(entity_id=eid, kpi_id=kpi_id, period=period, budget_value=value,
+                    budget_year=2026, budget_month=9, version="v1.0", status=status)
+    db.add(bp)
+    db.commit()
+    db.refresh(bp)
+    return bp
+
+
+def _mk_alert(db: Session, kpi_id: int, eid: int, status: str = "open") -> BudgetDeviationAlert:
+    a = BudgetDeviationAlert(entity_id=eid, kpi_id=kpi_id, period="2026-09",
+                             budget_value=100.0, actual_value=130.0,
+                             deviation_rate=30.0, deviation_value=30.0,
+                             alert_level="warning", status=status)
+    db.add(a)
+    db.commit()
+    db.refresh(a)
+    return a
+
+
+def _mk_map(db: Session, eid: int, title: str) -> StrategicMap:
+    m = StrategicMap(entity_id=eid, title=title, status="draft",
+                     dimensions=[], canvas_data={"connections": []})
+    db.add(m)
+    db.commit()
+    db.refresh(m)
+    return m
+
+
+def _mk_objective(db: Session, eid: int, map_id: int, name: str, dimension: str = "finance") -> MapObjective:
+    o = MapObjective(entity_id=eid, map_id=map_id, dimension_key=dimension, name=name)
+    db.add(o)
+    db.commit()
+    db.refresh(o)
+    return o
+
+
+def _mk_log(db: Session, kpi_id: int, status: str = "open") -> KpiDataQualityLog:
+    lg = KpiDataQualityLog(kpi_id=kpi_id, check_type="flat_data", severity="warning",
+                           detail={"note": "batch5"}, suggestion="检查采集", status=status)
+    db.add(lg)
+    db.commit()
+    db.refresh(lg)
+    return lg
+
+
+def _mk_reimb(db: Session, eid: int, no: str, amount: float = 100.0,
+              status: str = "pending") -> ExpenseReimbursement:
+    r = ExpenseReimbursement(entity_id=eid, reimb_no=no, applicant="张三", department="财务部",
+                             expense_type="office", title=f"{no}-报销", amount=amount,
+                             expense_date=datetime(2026, 9, 10), status=status,
+                             check_result="pass")
+    db.add(r)
+    db.commit()
+    db.refresh(r)
+    return r
+
+
+def _login(client: TestClient, entity_id: int) -> str:
+    resp = client.post("/api/cma/auth/login", json={
+        "username": "testadmin",
+        "password": TEST_USER_PASSWORD,
+        "entity_id": entity_id,
+    })
+    assert resp.status_code == 200, f"登录 entity{entity_id} 失败: {resp.text[:300]}"
+    return resp.json()["token"]
+
+
+def _seed_two_entities(db: Session):
+    _ensure_entity(db, 1, "测试企业1")
+    _ensure_entity(db, 2, "测试企业2")
+    create_test_user(db)
+
+
+# ──────────────────────────────────────────────
+# P0. budget.py 预算/预警写端点按账套（跨账套 404）
+# ──────────────────────────────────────────────
+
+def test_budget_update_plan_cross_entity_404(client: TestClient, db: Session):
+    """e1 会话改 e2 预算计划 → 404 且对端计划未被改动"""
+    _seed_two_entities(db)
+    k2 = _mk_kpi(db, E2_KPI, 2)
+    other = _mk_plan(db, k2.id, 2, value=50.0)
+    token1 = _login(client, 1)
+
+    r = client.put(f"{BUDGET}/plans/{other.id}", headers=auth_header(token1),
+                   json={"budget_value": 999.0, "status": "inactive"})
+    assert r.status_code == 404, f"跨账套改预算应 404，实际 {r.status_code} {r.text[:200]}"
+
+    db.expire_all()
+    row = db.query(BudgetPlan).filter(BudgetPlan.id == other.id).first()
+    assert row is not None, "对端预算行被删除"
+    assert row.budget_value == 50.0, f"跨账套改预算生效了：budget_value={row.budget_value}"
+    assert row.status == "active", f"跨账套改了 status={row.status}"
+
+
+def test_budget_update_plan_own_entity_ok(client: TestClient, db: Session):
+    """本账套改自家预算计划 → 200 且落库"""
+    _seed_two_entities(db)
+    k1 = _mk_kpi(db, E1_KPI, 1)
+    mine = _mk_plan(db, k1.id, 1, value=50.0)
+    token1 = _login(client, 1)
+
+    r = client.put(f"{BUDGET}/plans/{mine.id}", headers=auth_header(token1),
+                   json={"budget_value": 88.0})
+    assert r.status_code == 200, r.text[:200]
+    db.expire_all()
+    assert db.query(BudgetPlan).filter(BudgetPlan.id == mine.id).first().budget_value == 88.0
+
+
+def test_budget_delete_plan_cross_entity_404(client: TestClient, db: Session):
+    """e1 会话删 e2 预算计划 → 404 且对端计划仍在"""
+    _seed_two_entities(db)
+    k2 = _mk_kpi(db, E2_KPI, 2)
+    other = _mk_plan(db, k2.id, 2)
+    token1 = _login(client, 1)
+
+    r = client.delete(f"{BUDGET}/plans/{other.id}", headers=auth_header(token1))
+    assert r.status_code == 404, f"跨账套删预算应 404，实际 {r.status_code} {r.text[:200]}"
+
+    db.expire_all()
+    assert db.query(BudgetPlan).filter(BudgetPlan.id == other.id).first() is not None, \
+        "跨账套删除竟生效（对端预算行已消失）"
+
+
+def test_budget_delete_plan_own_entity_ok(client: TestClient, db: Session):
+    """本账套删自家预算计划 → 200 且行消失"""
+    _seed_two_entities(db)
+    k1 = _mk_kpi(db, E1_KPI, 1)
+    mine = _mk_plan(db, k1.id, 1)
+    token1 = _login(client, 1)
+
+    r = client.delete(f"{BUDGET}/plans/{mine.id}", headers=auth_header(token1))
+    assert r.status_code == 200, r.text[:200]
+    db.expire_all()
+    assert db.query(BudgetPlan).filter(BudgetPlan.id == mine.id).first() is None
+
+
+def test_budget_update_deviation_alert_cross_entity_404(client: TestClient, db: Session):
+    """e1 会话改 e2 偏差预警 → 404 且对端预警状态未变"""
+    _seed_two_entities(db)
+    k2 = _mk_kpi(db, E2_KPI, 2)
+    other = _mk_alert(db, k2.id, 2)
+    token1 = _login(client, 1)
+
+    r = client.put(f"{BUDGET}/deviation-alerts/{other.id}", headers=auth_header(token1),
+                   json={"status": "resolved"})
+    assert r.status_code == 404, f"跨账套改预警应 404，实际 {r.status_code} {r.text[:200]}"
+
+    db.expire_all()
+    row = db.query(BudgetDeviationAlert).filter(BudgetDeviationAlert.id == other.id).first()
+    assert row is not None, "对端预警行被删除"
+    assert row.status == "open", f"跨账套改预警生效了：status={row.status}"
+
+
+def test_budget_update_deviation_alert_own_entity_ok(client: TestClient, db: Session):
+    """本账套改自家预警 → 200 且落库"""
+    _seed_two_entities(db)
+    k1 = _mk_kpi(db, E1_KPI, 1)
+    mine = _mk_alert(db, k1.id, 1)
+    token1 = _login(client, 1)
+
+    r = client.put(f"{BUDGET}/deviation-alerts/{mine.id}", headers=auth_header(token1),
+                   json={"status": "resolved"})
+    assert r.status_code == 200, r.text[:200]
+    db.expire_all()
+    assert db.query(BudgetDeviationAlert).filter(
+        BudgetDeviationAlert.id == mine.id).first().status == "resolved"
+
+
+# ──────────────────────────────────────────────
+# P1. kpis.py get_kpi_objectives 账套收口
+# ──────────────────────────────────────────────
+
+def test_kpi_objectives_requires_auth(client: TestClient, db: Session):
+    """无 token → 401（鉴权面口径）"""
+    _seed_two_entities(db)
+    k1 = _mk_kpi(db, E1_KPI_TREE, 1)
+
+    r = client.get(f"{KPIS}/{k1.id}/objectives")
+    assert r.status_code == 401, f"未鉴权访问 KPI 目标应 401，实际 {r.status_code} {r.text[:200]}"
+
+
+def test_kpi_objectives_cross_entity_404(client: TestClient, db: Session):
+    """e1 会话取 e2 KPI 的目标 → 404"""
+    _seed_two_entities(db)
+    k2 = _mk_kpi(db, E2_KPI, 2)
+    token1 = _login(client, 1)
+
+    r = client.get(f"{KPIS}/{k2.id}/objectives", headers=auth_header(token1))
+    assert r.status_code == 404, f"跨账套取 KPI 目标应 404，实际 {r.status_code} {r.text[:200]}"
+
+
+def test_kpi_objectives_own_entity_ok(client: TestClient, db: Session):
+    """本账套 KPI 的目标/地图正常返回（正对照）"""
+    _seed_two_entities(db)
+    m1 = _mk_map(db, 1, "e1地图")
+    _mk_objective(db, 1, m1.id, "提升收入")
+    k1 = _mk_kpi(db, E1_KPI_TREE, 1, map_id=m1.id, objective="提升收入")
+    token1 = _login(client, 1)
+
+    r = client.get(f"{KPIS}/{k1.id}/objectives", headers=auth_header(token1))
+    assert r.status_code == 200, r.text[:300]
+    body = r.json()
+    assert body["map"] and body["map"]["id"] == m1.id, f"本账套地图未返回: {body}"
+    assert len(body["objectives"]) == 1 and body["objectives"][0]["name"] == "提升收入"
+
+
+def test_kpi_objectives_map_and_objectives_scoped_by_entity(client: TestClient, db: Session):
+    """本账套 KPI 挂了他账套地图/目标 → 不得带出他账套地图与目标"""
+    _seed_two_entities(db)
+    m2 = _mk_map(db, 2, "e2地图")
+    _mk_objective(db, 2, m2.id, "e2目标")
+    # e1 的 KPI，但 map_id 指向 e2 地图（历史脏挂）→ 不应带出 e2 地图/目标
+    k1 = _mk_kpi(db, E1_KPI_OTHER_MAP, 1, map_id=m2.id, objective="e2目标")
+    token1 = _login(client, 1)
+
+    r = client.get(f"{KPIS}/{k1.id}/objectives", headers=auth_header(token1))
+    assert r.status_code == 200, r.text[:300]
+    body = r.json()
+    assert not body.get("map"), f"带出了他账套战略地图: {body.get('map')}"
+    assert body["objectives"] == [], f"带出了他账套战略目标: {body['objectives']}"
+
+
+# ──────────────────────────────────────────────
+# P1. data_quality.py 质量日志族按 KPI 归属收口
+# ──────────────────────────────────────────────
+
+def test_quality_logs_list_cross_entity_invisible(client: TestClient, db: Session):
+    """e1 会话列表看不到 e2 KPI 的质量日志；e2 会话看得到自己的"""
+    _seed_two_entities(db)
+    k1 = _mk_kpi(db, E1_KPI, 1)
+    k2 = _mk_kpi(db, E2_KPI, 2)
+    mine = _mk_log(db, k1.id)
+    other = _mk_log(db, k2.id)
+    token1 = _login(client, 1)
+    token2 = _login(client, 2)
+
+    r1 = client.get(f"{DQ}/logs", headers=auth_header(token1))
+    assert r1.status_code == 200, r1.text[:200]
+    ids1 = {x["id"] for x in r1.json()["data"]}
+    assert other.id not in ids1, f"e1 会话看到 e2 账套质量日志（id={other.id}）"
+    assert mine.id in ids1, f"e1 会话未看到本账套日志（id={mine.id}）"
+
+    r2 = client.get(f"{DQ}/logs", headers=auth_header(token2))
+    ids2 = {x["id"] for x in r2.json()["data"]}
+    assert other.id in ids2, "e2 会话看不到本账套日志"
+
+
+def test_quality_logs_list_kpi_filter_cross_entity_empty(client: TestClient, db: Session):
+    """e1 会话用他账套 kpi_id 过滤 → 空结果"""
+    _seed_two_entities(db)
+    k2 = _mk_kpi(db, E2_KPI, 2)
+    other = _mk_log(db, k2.id)
+    token1 = _login(client, 1)
+
+    r = client.get(f"{DQ}/logs?kpi_id={k2.id}", headers=auth_header(token1))
+    assert r.status_code == 200, r.text[:200]
+    assert {x["id"] for x in r.json()["data"]} == set(), \
+        f"按他账套 kpi_id 过滤竟返回日志: {r.json()['data']}"
+
+    # 同一过滤器在 e2 会话下命中（正对照，证明过滤本身有效）
+    token2 = _login(client, 2)
+    r2 = client.get(f"{DQ}/logs?kpi_id={k2.id}", headers=auth_header(token2))
+    assert other.id in {x["id"] for x in r2.json()["data"]}
+
+
+def test_quality_log_update_cross_entity_404(client: TestClient, db: Session):
+    """e1 会话改 e2 KPI 的质量日志 → 404 且状态未变"""
+    _seed_two_entities(db)
+    k2 = _mk_kpi(db, E2_KPI, 2)
+    other = _mk_log(db, k2.id)
+    token1 = _login(client, 1)
+
+    r = client.put(f"{DQ}/logs/{other.id}", headers=auth_header(token1),
+                   json={"status": "resolved"})
+    assert r.status_code == 404, f"跨账套改质量日志应 404，实际 {r.status_code} {r.text[:200]}"
+
+    db.expire_all()
+    row = db.query(KpiDataQualityLog).filter(KpiDataQualityLog.id == other.id).first()
+    assert row is not None and row.status == "open", f"跨账套改日志生效了：{row and row.status}"
+
+
+def test_quality_log_delete_cross_entity_404(client: TestClient, db: Session):
+    """e1 会话删 e2 KPI 的质量日志 → 404 且行仍在"""
+    _seed_two_entities(db)
+    k2 = _mk_kpi(db, E2_KPI, 2)
+    other = _mk_log(db, k2.id)
+    token1 = _login(client, 1)
+
+    r = client.delete(f"{DQ}/logs/{other.id}", headers=auth_header(token1))
+    assert r.status_code == 404, f"跨账套删质量日志应 404，实际 {r.status_code} {r.text[:200]}"
+
+    db.expire_all()
+    assert db.query(KpiDataQualityLog).filter(KpiDataQualityLog.id == other.id).first() is not None, \
+        "跨账套删除竟生效（对端日志行已消失）"
+
+
+def test_quality_log_update_delete_own_entity_ok(client: TestClient, db: Session):
+    """本账套改/删自家质量日志 → 200（正对照）"""
+    _seed_two_entities(db)
+    k1 = _mk_kpi(db, E1_KPI, 1)
+    a = _mk_log(db, k1.id)
+    b = _mk_log(db, k1.id)
+    token1 = _login(client, 1)
+
+    r = client.put(f"{DQ}/logs/{a.id}", headers=auth_header(token1), json={"status": "resolved"})
+    assert r.status_code == 200, r.text[:200]
+    db.expire_all()
+    assert db.query(KpiDataQualityLog).filter(KpiDataQualityLog.id == a.id).first().status == "resolved"
+
+    r2 = client.delete(f"{DQ}/logs/{b.id}", headers=auth_header(token1))
+    assert r2.status_code == 200, r2.text[:200]
+    db.expire_all()
+    assert db.query(KpiDataQualityLog).filter(KpiDataQualityLog.id == b.id).first() is None
+
+
+# ──────────────────────────────────────────────
+# P2. budget.py auto_decompose 单 KPI 分支账套归属
+# ──────────────────────────────────────────────
+
+def test_auto_decompose_single_kpi_writes_session_entity(client: TestClient, db: Session):
+    """e2 会话单 KPI 分解 → 12 行月度预算归属 e2（改前落默认 1）"""
+    _seed_two_entities(db)
+    k2 = _mk_kpi(db, E2_KPI, 2)
+    token2 = _login(client, 2)
+
+    r = client.post(f"{BUDGET}/auto-decompose", headers=auth_header(token2),
+                    json={"kpi_id": k2.id, "annual_budget": 120000, "year": 2026, "method": "equal"})
+    assert r.status_code == 200, r.text[:300]
+
+    db.expire_all()
+    rows = db.query(BudgetPlan).filter(BudgetPlan.kpi_id == k2.id).all()
+    assert len(rows) == 12, f"应生成 12 行月度预算，实际 {len(rows)}"
+    bad = [x.id for x in rows if x.entity_id != 2]
+    assert not bad, f"单 KPI 分支未写会话账套 entity_id（错归属行 id={bad}）"
+
+
+def test_auto_decompose_single_kpi_own_entity_ok(client: TestClient, db: Session):
+    """e1 会话单 KPI 分解 → 200 且 12 行归属 e1（正对照）"""
+    _seed_two_entities(db)
+    k1 = _mk_kpi(db, E1_KPI, 1)
+    token1 = _login(client, 1)
+
+    r = client.post(f"{BUDGET}/auto-decompose", headers=auth_header(token1),
+                    json={"kpi_id": k1.id, "annual_budget": 120000, "year": 2026, "method": "equal"})
+    assert r.status_code == 200, r.text[:300]
+    db.expire_all()
+    rows = db.query(BudgetPlan).filter(BudgetPlan.kpi_id == k1.id).all()
+    assert len(rows) == 12 and all(x.entity_id == 1 for x in rows)
+
+
+def test_auto_decompose_single_kpi_cross_entity_404(client: TestClient, db: Session):
+    """e1 会话对他账套 KPI 做单 KPI 分解 → 404 且不落任何行"""
+    _seed_two_entities(db)
+    k2 = _mk_kpi(db, E2_KPI, 2)
+    token1 = _login(client, 1)
+
+    r = client.post(f"{BUDGET}/auto-decompose", headers=auth_header(token1),
+                    json={"kpi_id": k2.id, "annual_budget": 120000, "year": 2026, "method": "equal"})
+    assert r.status_code == 404, f"跨账套单 KPI 分解应 404，实际 {r.status_code} {r.text[:200]}"
+
+    db.expire_all()
+    assert db.query(BudgetPlan).filter(BudgetPlan.kpi_id == k2.id).count() == 0, \
+        "跨账套分解竟写出了预算行"
+
+
+# ──────────────────────────────────────────────
+# P2. predict.py growth-quality 按会话账套读库
+# ──────────────────────────────────────────────
+
+def _mk_kpi_gq(db: Session, eid: int, code: str, value: float, period: str = "2026-09"):
+    kpi = _mk_kpi(db, code, eid)
+    db.add(KPIValue(kpi_id=kpi.id, entity_id=eid, period=period, actual_value=value))
+    db.commit()
+    return kpi
+
+
+def test_growth_quality_body_entity_ignored(client: TestClient, db: Session):
+    """请求体注入 entity 经营数据不得被采信（原 data.get("entity", data) 回退）"""
+    _seed_two_entities(db)
+    token1 = _login(client, 1)
+
+    r = client.post(f"{PREDICT}/growth-quality", headers=auth_header(token1), json={
+        "period": "2026-09",
+        "entity": {"entity": "伪造企业", "rebateRate": 82.8, "trueGrossMargin": 18.6,
+                   "cashRatio": 0.6, "expenseGrowthRate": 2.2, "revenueGrowthRate": 1.0,
+                   "mgmtRatio": 447},
+    })
+    assert r.status_code == 200, r.text[:300]
+    body = r.json()
+    assert body.get("entity_name") != "伪造企业", f"请求体 entity 被采信: {body.get('entity_name')}"
+    assert body.get("collected") is False, f"库内无数据却给出评分: {body}"
+    assert body.get("dimensions") == {}, f"未采集却输出维度评分: {body.get('dimensions')}"
+    assert body.get("overall") is None, f"未采集却输出综合评分: {body.get('overall')}"
+
+    # e1 已有同名账套实体 → entity_name 来自库内 Entity 表
+    ent1 = db.query(Entity).filter(Entity.id == 1).first()
+    assert body.get("entity_name") == ent1.name
+
+
+def test_growth_quality_body_explicit_other_entity_403(client: TestClient, db: Session):
+    """请求体显式 entity_id 与会话账套不一致 → 403"""
+    _seed_two_entities(db)
+    token1 = _login(client, 1)
+
+    r = client.post(f"{PREDICT}/growth-quality", headers=auth_header(token1),
+                    json={"entity_id": 2})
+    assert r.status_code == 403, f"跨账套显式 entity_id 应 403，实际 {r.status_code} {r.text[:200]}"
+
+
+def test_growth_quality_reads_own_entity_kpi(client: TestClient, db: Session):
+    """库内存在本账套 KPI 实际值 → collected=true 且维度评分来自库内数据"""
+    _seed_two_entities(db)
+    # 库内既有编码口径：C_REBATE_RATE / F_GROSS_MARGIN / F_REVENUE_GROWTH
+    _mk_kpi_gq(db, 1, "C_REBATE_RATE", 82.8)
+    _mk_kpi_gq(db, 1, "F_GROSS_MARGIN", 18.6)
+    _mk_kpi_gq(db, 1, "F_REVENUE_GROWTH", 1.0)
+    token1 = _login(client, 1)
+
+    r = client.post(f"{PREDICT}/growth-quality", headers=auth_header(token1), json={"period": "2026-09"})
+    assert r.status_code == 200, r.text[:300]
+    body = r.json()
+    assert body.get("collected") is True, f"库内有数据却判未采集: {body}"
+    assert body.get("overall") is not None, f"未给出综合评分: {body}"
+    assert "revenueStructure" in body.get("dimensions", {}), f"营收结构维度缺失: {body.get('dimensions')}"
+
+
+def test_growth_quality_compare_body_not_trusted(client: TestClient, db: Session):
+    """请求体 compare 数据不得被采信"""
+    _seed_two_entities(db)
+    token1 = _login(client, 1)
+
+    r = client.post(f"{PREDICT}/growth-quality", headers=auth_header(token1), json={
+        "compare": {"entity": "伪造对比企业", "rebateRate": 0, "mgmtRatio": 1.4},
+    })
+    assert r.status_code == 200, r.text[:300]
+    body = r.json()
+    assert not body.get("compare") or body["compare"].get("entity_name") != "伪造对比企业", \
+        f"请求体 compare 被采信: {body.get('compare')}"
+
+
+# ──────────────────────────────────────────────
+# P2. expenses.py 列表/详情/审批账套归属
+# ──────────────────────────────────────────────
+
+def test_expenses_list_cross_entity_invisible(client: TestClient, db: Session):
+    """e1 会话列表看不到 e2 报销单（原声明了 entity_id 依赖但未生效）"""
+    _seed_two_entities(db)
+    mine = _mk_reimb(db, 1, "ZZB5E1BX001")
+    other = _mk_reimb(db, 2, "ZZB5E2BX001")
+    token1 = _login(client, 1)
+
+    r = client.get(f"{EXPENSES}/reimbursements", headers=auth_header(token1))
+    assert r.status_code == 200, r.text[:200]
+    ids = {x["id"] for x in r.json()["data"]}
+    assert other.id not in ids, f"e1 会话看到 e2 报销单（id={other.id}）"
+    assert mine.id in ids, "e1 会话看不到本账套报销单"
+
+    # 正对照：e2 会话看得到自己的
+    token2 = _login(client, 2)
+    r2 = client.get(f"{EXPENSES}/reimbursements", headers=auth_header(token2))
+    assert other.id in {x["id"] for x in r2.json()["data"]}
+
+
+def test_expenses_detail_cross_entity_404(client: TestClient, db: Session):
+    """e1 会话读 e2 报销单详情 → 404"""
+    _seed_two_entities(db)
+    other = _mk_reimb(db, 2, "ZZB5E2BX002")
+    token1 = _login(client, 1)
+
+    r = client.get(f"{EXPENSES}/reimbursements/{other.id}", headers=auth_header(token1))
+    assert r.status_code == 404, f"跨账套读报销单详情应 404，实际 {r.status_code} {r.text[:200]}"
+
+
+def test_expenses_detail_own_entity_ok(client: TestClient, db: Session):
+    """本账套报销单详情 → 200（正对照）"""
+    _seed_two_entities(db)
+    mine = _mk_reimb(db, 1, "ZZB5E1BX002")
+    token1 = _login(client, 1)
+
+    r = client.get(f"{EXPENSES}/reimbursements/{mine.id}", headers=auth_header(token1))
+    assert r.status_code == 200, r.text[:200]
+    assert r.json()["reimb_no"] == "ZZB5E1BX002"
+
+
+@pytest.mark.parametrize("action,payload", [
+    ("approve", {}),
+    ("reject", {"comment": "不合规"}),
+    ("return", {"comment": "请补充材料"}),
+])
+def test_expenses_approval_cross_entity_404(client: TestClient, db: Session, action: str, payload: dict):
+    """e1 会话审批 e2 报销单（approve/reject/return）→ 404 且状态未变"""
+    _seed_two_entities(db)
+    other = _mk_reimb(db, 2, f"ZZB5E2BX_{action.upper()}")
+    token1 = _login(client, 1)
+
+    r = client.post(f"{EXPENSES}/reimbursements/{other.id}/{action}",
+                    headers=auth_header(token1), json=payload)
+    assert r.status_code == 404, f"跨账套{action}应 404，实际 {r.status_code} {r.text[:200]}"
+
+    db.expire_all()
+    row = db.query(ExpenseReimbursement).filter(ExpenseReimbursement.id == other.id).first()
+    assert row is not None and row.status == "pending", f"跨账套{action}生效了：{row and row.status}"
+
+
+def test_expenses_approve_own_entity_ok(client: TestClient, db: Session):
+    """本账套审批自家报销单 → 200（正对照）"""
+    _seed_two_entities(db)
+    mine = _mk_reimb(db, 1, "ZZB5E1BX003")
+    token1 = _login(client, 1)
+
+    r = client.post(f"{EXPENSES}/reimbursements/{mine.id}/approve",
+                    headers=auth_header(token1), json={})
+    assert r.status_code == 200, r.text[:300]
+    db.expire_all()
+    assert db.query(ExpenseReimbursement).filter(
+        ExpenseReimbursement.id == mine.id).first().status == "approved"
+
+
+def test_tax_demo_seed_reimbursement_entity_id(client: TestClient, db: Session):
+    """tax_compliance 演示播种的报销单须写会话账套 entity_id"""
+    _seed_two_entities(db)
+    token2 = _login(client, 2)
+
+    r = client.post(f"{TAX}/demo-data", headers=auth_header(token2))
+    assert r.status_code == 200, r.text[:300]
+
+    db.expire_all()
+    rows = db.query(ExpenseReimbursement).all()
+    assert rows, "演示播种未产生报销单"
+    bad = [(x.id, x.entity_id) for x in rows if x.entity_id != 2]
+    assert not bad, f"演示报销单未写会话账套（落默认 1）: {bad}"

backend/tests/test_predict.py

@@ -252,16 +252,27 @@ class TestGrowthQuality:
         assert "overall" in data or "level" in data or "score" in data
 
     def test_growth_quality_entity2(self, client: TestClient, db: Session):
-        """博海增长质量（需绑定 entity2 的会话 token，鉴权收口后不再靠 body entity_id）"""
+        """博海增长质量：企业名取库内 Entity.name，且不采信请求体指标（账套隔离 2026-09-21）
+
+        契约变更：原断言硬编码 ENTITY_DATA 的 "陕西博海网络科技"（该硬编码兜底已按
+        batch5 派单要求移除）→ 改为断言库内来源；无 kpi_values 时如实返回未采集。
+        """
         token2 = _token_for_entity(client, db, 2)
-        resp = client.post(f"{BASE}/growth-quality", json={"entity_id": 2},
+        resp = client.post(f"{BASE}/growth-quality", json={"entity_id": 2, "rebateRate": 99},
                            headers=auth_header(token2))
         assert resp.status_code == 200
         data = resp.json()
-        assert data["entity_name"] == "陕西博海网络科技"
+        assert data["entity_id"] == 2
+        assert data["entity_name"] == "企业2", "企业名应取库内 Entity.name，而非硬编码"
+        assert data["collected"] is False
+        assert data["overall"] is None, "库内无数据不得编造评分"
 
     def test_growth_quality_custom(self, client: TestClient, db: Session):
-        """自定义企业数据（低分场景）"""
+        """自定义企业数据（低分场景）→ 契约变更：请求体指标不再被采信
+
+        原用例靠请求体 rebateRate/mgmtRatio 等打分得 danger；该回退已按 batch5 派单
+        要求移除 → 改为断言请求体指标被忽略、无库内数据即未采集（不编造评分）。
+        """
         token99 = _token_for_entity(client, db, 99)
         resp = client.post(f"{BASE}/growth-quality", json={
             "entity_id": 99,
@@ -271,8 +282,7 @@ class TestGrowthQuality:
         }, headers=auth_header(token99))
         assert resp.status_code == 200
         data = resp.json()
-        assert data["entity_name"] == "测试企业"
-        assert data["overall"] < 2
-        assert data["level_type"] == "danger"
-        # 低分诊断
-        assert "越增长越重" in data["diagnosis"]
+        assert data["entity_name"] == "企业99", "企业名取库内，不取请求体 name"
+        assert data["collected"] is False
+        assert data["overall"] is None and data["level_type"] is None
+        assert data["dimensions"] == {} and data["diagnosis"] is None

backend/tests/test_tax_compliance.py

@@ -222,9 +222,8 @@ class TestDashboardDemo:
         data = resp.json()
         assert "burden" in data and "invoice" in data and "ss" in data
 
-    @pytest.mark.xfail(reason="SQLite DateTime 不接受字符串日期（生产MySQL可隐式转换）；demo-data 为MySQL-only端点", strict=False)
     def test_demo_data(self, client: TestClient, db: Session):
-        """生成演示数据（MySQL-only：demo日期为字符串，SQLite DateTime严格模式不兼容）"""
+        """生成演示数据（batch5 起 invoice_date 经 _parse_date，SQLite 亦可跑通）"""
         create_test_user(db)
         token = get_token_for_user(client)
         resp = client.post(f"{BASE}/demo-data", headers=auth_header(token), json={})