fix(kpi): single source of truth for REVERSE_INDICATORS + drop F_FACTORY_REBATE_RATE from reverse set

P-6 (M2 gate 2, FIN-CE-REVIEW-20260915-01): kpis.REVERSE_INDICATORS is now the only authoritative direction definition; dashboard.py imports it instead of carrying a literal copy; bot_kpis.py derives REVERSE_BOT_INDICATORS from it (dead import removed).

F_FACTORY_REBATE_RATE (upstream factory rebate rate, higher=better) was wrongly treated as reverse: 278.7% vs target 80 scored 1/danger, now 5/success and workbench three-color red -> green. No DB write, no scoring-engine logic change, no data_level/frontend touch.

backend/app/api/dashboard.py

@@ -10,6 +10,9 @@ from app.deps import get_entity_id
 from app.models import KPIDefinition, KPIValue, KPIAlert, User, VoucherDetail
 from app.utils.cache import get as cache_get, set as cache_set
 from app.utils.voucher_guard import apply_voucher_guard
+# 指标方向（反向/正向）唯一权威源 = app.api.kpis.REVERSE_INDICATORS（2026-09-15 M2 准入2 收口）。
+# 本文件原自带一份字面量副本，与 kpis.py 漂移后会与「能力评分」判定相反，故改为导入。
+from app.api.kpis import REVERSE_INDICATORS
 import json
 import logging
 
@@ -619,12 +622,8 @@ def my_dashboard(
         target = kpi_target_by_frequency(k)
         level = "gray"
         if actual is not None and target:
-            # 反向指标（越低越好）：费用率/渠补率/应收天数/返利率/成本率/存货天数
-            REVERSE_INDICATORS = {
-                "F_COST_RATIO", "C_REBATE_RATE", "F_AR_DAYS",
-                "F_REBATE_RATE", "F_FACTORY_REBATE_RATE", "F_COST_CONTROL_RATE",
-                "F_INV_DAYS", "F_DEBT_RATIO", "P_BUG_RATE", "P_REWORK_PCT",
-            }
+            # 反向指标（越低越好）集合 = 单一权威源 app.api.kpis.REVERSE_INDICATORS
+            # （2026-09-15 M2 准入2：删本文件原字面量副本，避免与能力评分引擎方向漂移）
             if k.kpi_code in REVERSE_INDICATORS:
                 # 反向：实际≤目标=绿；实际≤目标*1.1=黄；否则红
                 level = "green" if actual <= target else (