feat(cma): audit write-side entity closure + entity-dimension data dictionary

task dama-entity-isolation-sweep-20260923 (sections 2-2 4/5, merged by projectBot 2026-09-23 18:2x)

4) operation_logs write side: every audit write carries the account (no DDL, no column added)

   - new app/utils/oplog.py::log_op() single wrapper: sets detail.entity_id; scope=global for

     by-design non-entity writes (platform dict / role-level); scope=batch + OPLOG_BATCH_NO_ENTITY

     sentinel for cross-account batches; no context -> OPLOG_NO_ENTITY sentinel (never guess)

   - 16 remaining construction points converted (data/alert_rules/bi_reports/kpi_causality/

     bot_bridge x2/budget_generate/driver_budget/kpis _log x3/templates _log x2/erp_sync);

     pre-4 state had 20 sites without entity_id, now 0 outside the wrapper

   - read side untouched (knowledge_service still user_id fallback); history not backfilled

5) docs/entity-dimension-data-dictionary.md: 8-table three-state registry

   (kpi_templates/driver_factor_templates/scenario_suggestions/bot_bridge_config = non-entity;

    kpi_subject_map = inherited via kpi_id; analysis_results/subjects = account dimension,

    legacy rows still NULL -> other task; operation_logs = non-entity column + detail.entity_id)

Evidence: RED 2 failed/7 passed (reverted call sites) -> GREEN full 1428 passed; 9 new tests

including two read-back rows; app md5 restore verified identical; no cross-account writes

LOCAL commit only - push is gated (ahead contains the P1 entity-dim batch commit fb4609b)

backend/app/api/driver_budget.py

@@ -10,6 +10,7 @@ from app.database import get_db
 from app.deps import get_entity_id
 from app.auth_middleware import require_auth, require_role
 from app.models import SystemConfig, OperationLog
+from app.utils.oplog import log_op
 from app.models.driver_budget import DriverFactorTemplate, DriverFactorBudget
 
 router = APIRouter(
@@ -126,6 +127,7 @@ def set_driver_mode(
     data: dict,
     db: Session = Depends(get_db),
     current_user=Depends(require_auth),
+    entity_id: int = Depends(get_entity_id),
 ):
     """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")
@@ -145,13 +147,11 @@ def set_driver_mode(
         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)
+    # 2026-09-23 ④：审计带账套（会话账套）+ 显式标注该键当前仍是**全局键**
+    #（budget_driver_mode 拆账套 = 另单排期项，见 dama-entity-isolation-sweep-20260923 §二之三）
+    log_op(db, "update", target_type="budget", target_id=0,
+           detail={"mode": mode, "action": "切换编制模式", "entity_scope": "global_key"},
+           entity_id=entity_id)
     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}
@@ -335,6 +335,7 @@ def driver_calculate(
         target_type="budget",
         target_id=budget_record.id,
         detail=json.dumps({
+            "entity_id": entity_id,   # 2026-09-23 ④：审计带账套（=会话账套）
             "name": name,
             "formula": formula_text,
             "factors": complete_factors,