feat(kpi): auto_collect review gate (finance ruling 2026-09-14)

R2 rule-gate auto-promotion + R3 exception interception in the same collect transaction; merge duplicate rows, keep single verified main per (kpi_id, period); reuse kpi_bep_deriver._is_period_closed; no schema change (data_status/remark only).

Task: finance-20260914-autocollect-reviewflow-impl

backend/scripts/kpi_value_collector.py

@@ -11,11 +11,15 @@
   /usr/bin/python3 scripts/kpi_value_collector.py 2026-08    # 指定期间
   /usr/bin/python3 scripts/kpi_value_collector.py 2026-08 5  # 指定期间+KPI
 """
+import os
 import sys
 import logging
 from datetime import datetime
 from typing import Optional, Tuple
 
+# 复核闸门开关（R2/R3，财务裁定 2026-09-14；KPI_REVIEW_GATE=off 可关闭，仅供测试）
+_REVIEW_GATE_ENABLED = os.environ.get("KPI_REVIEW_GATE", "on").strip().lower() not in ("0", "off", "false", "no")
+
 logging.basicConfig(
     level=logging.INFO,
     format="%(asctime)s [%(levelname)s] %(name)s: %(message)s",
@@ -161,6 +165,9 @@ def _upsert_auto_value(db, mapping, period: str, value: float, remark: str) -> N
     """upsert kpi_values: 同 kpi_id+period 已有 auto_collect 记录则更新。
 
     人工来源(excel/manual)行不匹配本查询 → 自动归集永不覆盖人工录入值。
+
+    复核闸门（财务裁定 2026-09-14，规则 R2/R3）：落 pending 后**同事务**判定是否转正 /
+    归并 / 进例外；判定异常一律 fail-safe 保持 pending（N 条转正条件未证成就不转正）。
     """
     existing = db.query(KPIValue).filter(
         KPIValue.kpi_id == mapping.kpi_id,
@@ -172,8 +179,9 @@ def _upsert_auto_value(db, mapping, period: str, value: float, remark: str) -> N
         existing.source_batch = _batch_no()
         existing.remark = remark
         existing.data_status = "pending"
+        kv = existing
     else:
-        db.add(KPIValue(
+        kv = KPIValue(
             entity_id=mapping.entity_id,
             kpi_id=mapping.kpi_id,
             period=period,
@@ -182,7 +190,29 @@ def _upsert_auto_value(db, mapping, period: str, value: float, remark: str) -> N
             source_batch=_batch_no(),
             data_status="pending",
             remark=remark,
-        ))
+        )
+        db.add(kv)
+        db.flush()  # 取 id（幂等去重与 remark 留痕需要）
+    _review_gate(db, mapping, period, kv)
+
+
+def _review_gate(db, mapping, period: str, kv) -> None:
+    """R2/R3 复核闸门：同事务判定并落状态。任何异常都不阻断采集（保持 pending）。"""
+    if not _REVIEW_GATE_ENABLED:
+        return
+    try:
+        try:
+            from scripts.kpi_review_gate import review_auto_value
+        except ImportError:
+            from kpi_review_gate import review_auto_value
+    except ImportError as e:
+        logger.warning("复核闸门模块不可用（保持 pending）: %s", e)
+        return
+    try:
+        review_auto_value(db, mapping, kv, period)
+    except Exception as e:
+        logger.warning("复核闸门判定异常 → 保持 pending (kpi=%s period=%s): %s",
+                       mapping.kpi_id, period, e)
 
 
 # ── 科目组合归集（P1③④ 激活 · 2026-09-14）─────────────────────────