feat: 预算系统6项技术改进（告警归因/实际值自动归集/真零基/派生规则/告警路径统一/现金流分类）

P1-③ 告警归因: budget_deviation_alerts+alert_type/attribution/scenario_id, 归因引擎alert_attribution.py(子KPI/科目/量价差/趋势), deviation-check统一写归因+场景, GET /deviation-alerts/{id}/attribution详情(旧告警现场组装)
P1-④ 实际值自动归集: kpi_value_sources/kpi_value_collect_logs表+CRUD+试跑+覆盖率, 采集器kpi_value_collector.py(voucher_details/进销存/cash_plans按entity+period汇总, 幂等upsert不覆盖人工), crontab每日06:30
P2-① 真零基: budget_zero_based_items逐项论证表+generate, method-comparison有论证项逐项求和is_demo=false否则fallback
P2-② 派生规则: budget_derivation_rules配置表, apply-method优先读规则rule_source=configured
P2-⑤ 告警双路径合并: deviation_engine.build_deviation_alert统一函数, 方向列表配置化kpi_alert_higher_better+alert-direction接口
P2-⑥ 现金流分类: cash_plan_classify_rules规则表+cash_plan_unclassified待分类队列, sync-cash-plans未命中进队列不静默跳过
新增: GET /kpis/{kpi_id}/values + 前端kpiApi.values(归集标签页数据源), scenario_suggestions幂等seed(init_db)
测试: test_budget_tech_improve.py 15用例, 预算相关96 passed, 全量646 passed

backend/app/api/budget.py

@@ -803,20 +803,23 @@ def get_kpi_comparison(
 def check_budget_deviation(
     data: dict,
     db: Session = Depends(get_db),
+    entity_id: int = Depends(get_entity_id),
     current_user=Depends(require_auth),
 ):
     """
-    检查实际vs预测偏差，当偏差超过20%时自动生成预警
+    检查实际vs预测偏差，当偏差超过阈值时自动生成预警
+    (2026-08-28 P1-③/P2-⑤: 统一走 build_deviation_alert，写入归因JSON+场景建议)
     """
     from app.models import KPIValue, BudgetDeviationAlert
     from sqlalchemy import func
+    from app.utils.deviation_engine import build_deviation_alert
 
     threshold = data.get("threshold", 20)  # 默认20%
     period = data.get("period") or datetime.now().strftime("%Y-%m")
-    auto_resolve = data.get("auto_resolve", True)  # 是否自动关闭已解决的预警
 
-    # 查询该期间的有预算的KPI
+    # 查询该期间有预算的KPI（多租户隔离 entity_id）
     budget_plans = db.query(BudgetPlan).filter(
+        BudgetPlan.entity_id == entity_id,
         BudgetPlan.period == period,
         BudgetPlan.status == "active",
     ).all()
@@ -832,39 +835,25 @@ def check_budget_deviation(
     alerts = []
 
     for bp in budget_plans:
-        # 查询实际值
-        actual = db.query(KPIValue).filter(
-            KPIValue.kpi_id == bp.kpi_id,
-            KPIValue.period == period,
-            KPIValue.actual_value.isnot(None),
+        kpi_obj = db.query(KPIDefinition).filter(
+            KPIDefinition.id == bp.kpi_id,
+            KPIDefinition.entity_id == entity_id,
         ).first()
-
-        if not actual or actual.actual_value is None:
+        if not kpi_obj:
             continue
 
-        budget_val = bp.budget_value
-        actual_val = actual.actual_value
-
-        if budget_val == 0:
+        # 统一告警逻辑（方向性/阈值/归因/场景建议）
+        result = build_deviation_alert(db, kpi_obj, period, entity_id=entity_id, min_rate=threshold)
+        if not result["triggered"]:
             continue
 
-        # 计算偏差率
-        deviation_rate = round((actual_val - budget_val) / budget_val * 100, 2)
-
-        # 只有偏差超过阈值才生成预警
-        if abs(deviation_rate) <= threshold:
-            continue
-
-        deviation_value = round(actual_val - budget_val, 2)
-
-        # 判断预警等级
-        alert_level = "critical" if abs(deviation_rate) > 50 else "warning"
-
-        # 生成建议
-        if deviation_rate > 0:
-            suggestion = f"实际值超出预算 {deviation_rate}%，建议核查超支原因并采取控制措施"
-        else:
-            suggestion = f"实际值低于预算 {abs(deviation_rate)}%，建议分析是否预算过高或业务量未达预期"
+        deviation = result["deviation"]
+        budget_val = deviation.get("budget_value")
+        actual_val = deviation.get("actual_value")
+        deviation_rate = deviation.get("deviation_rate")
+        deviation_value = deviation.get("deviation_amount")
+        if deviation_value is None:
+            deviation_value = round((actual_val or 0) - (budget_val or 0), 2)
 
         # 检查是否已存在相同的预警
         existing_alert = db.query(BudgetDeviationAlert).filter(
@@ -874,6 +863,12 @@ def check_budget_deviation(
         ).first()
 
         if existing_alert:
+            # 已存在open告警: 补齐归因（原open告警可能无归因, 幂等补写）
+            if existing_alert.attribution is None and result["attribution"]:
+                existing_alert.attribution = result["attribution"]
+                existing_alert.alert_type = result["alert_type"]
+                existing_alert.scenario_id = result["scenario_id"]
+                db.flush()
             continue
 
         alert = BudgetDeviationAlert(
@@ -883,14 +878,16 @@ def check_budget_deviation(
             actual_value=actual_val,
             deviation_rate=deviation_rate,
             deviation_value=deviation_value,
-            alert_level=alert_level,
+            alert_level=result["level"],
             status="open",
-            suggestion=suggestion,
+            suggestion=result["suggestion"],
+            alert_type=result["alert_type"],
+            attribution=result["attribution"],
+            scenario_id=result["scenario_id"],
         )
         db.add(alert)
         alerts_generated += 1
 
-        kpi_obj = db.query(KPIDefinition).filter(KPIDefinition.id == bp.kpi_id).first()
         alerts.append({
             "kpi_id": bp.kpi_id,
             "kpi_code": kpi_obj.kpi_code if kpi_obj else "",
@@ -900,8 +897,10 @@ def check_budget_deviation(
             "actual_value": actual_val,
             "deviation_rate": deviation_rate,
             "deviation_value": deviation_value,
-            "alert_level": alert_level,
-            "suggestion": suggestion,
+            "alert_level": result["level"],
+            "suggestion": result["suggestion"],
+            "alert_type": result["alert_type"],
+            "attribution": result["attribution"],
         })
 
     db.commit()
@@ -922,10 +921,11 @@ def list_deviation_alerts(
     alert_level: Optional[str] = Query(None),
     status: Optional[str] = Query(None),
     db: Session = Depends(get_db),
+    entity_id: int = Depends(get_entity_id),
 ):
-    """查询预算偏差预警记录"""
+    """查询预算偏差预警记录 (2026-08-28: 列表新增 alert_type/attribution/scenario_id，entity_id隔离)"""
     from app.models import BudgetDeviationAlert
-    query = db.query(BudgetDeviationAlert)
+    query = db.query(BudgetDeviationAlert).filter(BudgetDeviationAlert.entity_id == entity_id)
     if kpi_id:
         query = query.filter(BudgetDeviationAlert.kpi_id == kpi_id)
     if period:
@@ -952,11 +952,120 @@ def list_deviation_alerts(
             "alert_level": a.alert_level,
             "status": a.status,
             "suggestion": a.suggestion,
+            "alert_type": a.alert_type,
+            "attribution": a.attribution,
+            "scenario_id": a.scenario_id,
             "created_at": a.created_at.isoformat() if a.created_at else None,
         })
     return {"data": result, "total": len(result)}
 
 
+@router.get("/deviation-alerts/{alert_id}/attribution")
+def get_deviation_alert_attribution(
+    alert_id: int,
+    db: Session = Depends(get_db),
+    entity_id: int = Depends(get_entity_id),
+):
+    """告警归因详情 — 告警 + 归因JSON + 场景建议（联查 scenario_suggestions）(P1-③ 2026-08-28)"""
+    from app.models import BudgetDeviationAlert, ScenarioSuggestion
+    from app.utils.alert_attribution import match_scenario
+
+    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")
+
+    kpi_obj = db.query(KPIDefinition).filter(KPIDefinition.id == alert.kpi_id).first()
+
+    # 归因（若旧告警无归因字段，现场组装一次）
+    attribution = alert.attribution
+    if attribution is None:
+        from app.utils.alert_attribution import build_attribution
+        try:
+            attribution, inferred_type = build_attribution(db, alert.kpi_id, alert.period, alert.alert_type)
+            alert.attribution = attribution
+            if alert.alert_type is None:
+                alert.alert_type = inferred_type
+            db.commit()
+        except Exception:
+            attribution = {}
+
+    scenario = None
+    if alert.scenario_id or alert.alert_type:
+        scenario = match_scenario(db, alert.alert_type)
+
+    return {
+        "id": alert.id,
+        "kpi_id": alert.kpi_id,
+        "kpi_code": kpi_obj.kpi_code if kpi_obj else "",
+        "kpi_name": kpi_obj.kpi_name if kpi_obj else "",
+        "period": alert.period,
+        "budget_value": alert.budget_value,
+        "actual_value": alert.actual_value,
+        "deviation_rate": alert.deviation_rate,
+        "deviation_value": alert.deviation_value,
+        "alert_level": alert.alert_level,
+        "status": alert.status,
+        "suggestion": alert.suggestion,
+        "alert_type": alert.alert_type,
+        "attribution": attribution or {},
+        "scenario": scenario,
+        "created_at": alert.created_at.isoformat() if alert.created_at else None,
+    }
+
+
+@router.get("/alert-direction")
+def get_alert_direction(
+    db: Session = Depends(get_db),
+):
+    """越高越好型KPI方向配置 (P2-⑤ 2026-08-28: system_configs 可维护)"""
+    from app.utils.deviation_engine import get_higher_better_codes, CONFIG_KEY_HIGHER_BETTER
+    from app.models import SystemConfig
+
+    cfg = db.query(SystemConfig).filter(
+        SystemConfig.config_key == CONFIG_KEY_HIGHER_BETTER
+    ).first()
+    codes = get_higher_better_codes(db)
+    return {
+        "config_key": CONFIG_KEY_HIGHER_BETTER,
+        "codes": codes,
+        "is_configured": bool(cfg and cfg.config_value),
+    }
+
+
+@router.put("/alert-direction")
+def update_alert_direction(
+    data: dict,
+    db: Session = Depends(get_db),
+    current_user=Depends(require_auth),
+):
+    """维护越高越好型KPI方向配置 (P2-⑤) body: {codes: ["SALES_TOTAL", ...]}"""
+    import json as _json
+    from app.utils.deviation_engine import CONFIG_KEY_HIGHER_BETTER
+    from app.models import SystemConfig
+
+    codes = data.get("codes")
+    if not isinstance(codes, list):
+        raise HTTPException(400, "codes 必须是非空数组")
+    codes = [str(c) for c in codes]
+
+    cfg = db.query(SystemConfig).filter(
+        SystemConfig.config_key == CONFIG_KEY_HIGHER_BETTER
+    ).first()
+    if cfg:
+        cfg.config_value = _json.dumps(codes, ensure_ascii=False)
+    else:
+        db.add(SystemConfig(
+            config_key=CONFIG_KEY_HIGHER_BETTER,
+            config_value=_json.dumps(codes, ensure_ascii=False),
+            description="越高越好型KPI编码列表（实际低于预算才告警）",
+        ))
+    db.commit()
+    return {"success": True, "config_key": CONFIG_KEY_HIGHER_BETTER, "codes": codes}
+
+
 @router.put("/deviation-alerts/{alert_id}")
 def update_deviation_alert(
     alert_id: int,
@@ -979,11 +1088,18 @@ def update_deviation_alert(
 # ──────────────────────────────────────────────
 
 @router.post("/method-comparison")
-def budget_method_comparison(data: dict):
+def budget_method_comparison(
+    data: dict,
+    db: Session = Depends(get_db),
+    entity_id: int = Depends(get_entity_id),
+):
     """
     预算方法三选一对比计算
     接收: { entity: "hanke", last_month_budget: 91, current_revenue: 122, ... }
     返回三种方法的计算结果
+    (2026-08-28 P2-①: zero_based 优先读逐项论证项 budget_zero_based_items,
+     传入 zero_based_kpi_id+zero_based_period 且有论证项 → 逐项求和 is_demo=false;
+     无论证项 → fallback 旧公式 is_demo=true)
     """
     entity = data.get("entity", "hanke")
     last_month_budget = data.get("last_month_budget", 91)  # 上月预算（万）
@@ -1001,22 +1117,44 @@ def budget_method_comparison(data: dict):
     incremental_result = round(last_month_budget * (1 + increment_rate), 1)
     incremental_detail = f"上月{last_month_budget}万 × (1+{increment_rate*100:.0f}%) = {incremental_result}万"
 
-    # 2. 零基预算: 每项从零论证
-    zbb_entertainment = round(fixed_costs.get("entertainment", 16) / 2, 1)  # 砍半
-    zbb_misc = round(fixed_costs.get("misc", 12) * 0.7, 1)  # 压缩30%
-    zbb_total = round(
-        fixed_costs.get("rent", 15)
-        + fixed_costs.get("labor", 40)
-        + zbb_entertainment
-        + zbb_misc,
-        1,
-    )
-    zbb_savings = round(last_month_budget - zbb_total, 1)
-    zbb_detail = (
-        f"房租{fixed_costs.get('rent', 15)}万(固定)+人工{fixed_costs.get('labor', 40)}万(砍不掉)"
-        f"+招待{zbb_entertainment}万(砍半)+杂项{zbb_misc}万(压缩)"
-        f"={zbb_total}万 ← 省{zbb_savings}万"
-    )
+    # 2. 零基预算: 优先逐项论证（P2-① 真零基）
+    zbb_kpi_id = data.get("zero_based_kpi_id")
+    zbb_period = data.get("zero_based_period")
+    zbb_is_demo = True
+    zbb_items = []
+    if zbb_kpi_id and zbb_period:
+        from app.models import BudgetZeroBasedItem
+        zbb_items = db.query(BudgetZeroBasedItem).filter(
+            BudgetZeroBasedItem.entity_id == entity_id,
+            BudgetZeroBasedItem.kpi_id == zbb_kpi_id,
+            BudgetZeroBasedItem.period == zbb_period,
+        ).all()
+
+    if zbb_items:
+        # 真零基: 逐项求和（仅 approved+draft 都算，draft为未定稿）
+        zbb_total = round(sum(i.proposed_value for i in zbb_items), 1)
+        zbb_is_demo = False
+        zbb_detail = "零基逐项论证: " + " + ".join(
+            f"{i.item_name}{i.proposed_value}万" for i in zbb_items
+        ) + f" = {zbb_total}万"
+        zbb_savings = round(last_month_budget - zbb_total, 1)
+    else:
+        # fallback 旧演示公式（标注 is_demo）
+        zbb_entertainment = round(fixed_costs.get("entertainment", 16) / 2, 1)  # 砍半
+        zbb_misc = round(fixed_costs.get("misc", 12) * 0.7, 1)  # 压缩30%
+        zbb_total = round(
+            fixed_costs.get("rent", 15)
+            + fixed_costs.get("labor", 40)
+            + zbb_entertainment
+            + zbb_misc,
+            1,
+        )
+        zbb_savings = round(last_month_budget - zbb_total, 1)
+        zbb_detail = (
+            f"房租{fixed_costs.get('rent', 15)}万(固定)+人工{fixed_costs.get('labor', 40)}万(砍不掉)"
+            f"+招待{zbb_entertainment}万(砍半)+杂项{zbb_misc}万(压缩)"
+            f"={zbb_total}万 ← 省{zbb_savings}万"
+        )
 
     # 3. 弹性预算: 根据收入水平动态调整
     flexible_fixed = round(fixed_costs.get("rent", 15) + fixed_costs.get("labor", 40) * 0.5, 1)
@@ -1053,6 +1191,8 @@ def budget_method_comparison(data: dict):
                 "result_value": zbb_total,
                 "savings": zbb_savings,
                 "detail": zbb_detail,
+                "is_demo": zbb_is_demo,
+                "item_count": len(zbb_items),
                 "pros": "最合理",
                 "cons": "耗时",
                 "is_recommended": True,
@@ -1078,16 +1218,21 @@ def budget_method_comparison(data: dict):
 def apply_budget_method(
     data: dict,
     db: Session = Depends(get_db),
+    entity_id: int = Depends(get_entity_id),
     current_user=Depends(require_auth),
 ):
     """应用所选预算编制方法到预算计划（2026-08-26：三法并存，按用户场景选择后落地）
     接收: { method: 'incremental'|'zero_based'|'flexible', year: 2026, entity: 'hanke', ... }
     说明: 方法计算结果 → 写入/更新预算计划（version标注方法名，便于追溯）
+    (2026-08-28 P2-②: KPI派生规则可配置 budget_derivation_rules,
+     percentage_of → base_kpi实际值×rate; incremental → 上月×(1+rate);
+     无规则 fallback 默认比例(净利2%/费用率22%/毛利18%), 响应带 rule_source)
     """
+    from app.models import BudgetDerivationRule
+
     method = data.get("method", "zero_based")
     year = data.get("year", datetime.now().year)
     entity = data.get("entity", "hanke")
-    entity_id = data.get("entity_id", 1)
 
     # 复用method-comparison计算（获得三法结果）
     comp = budget_method_comparison({
@@ -1099,7 +1244,9 @@ def apply_budget_method(
         }),
         "variable_cost_rate": data.get("variable_cost_rate", 0.4862),
         "increment_rate": data.get("increment_rate", 0.05),
-    })
+        "zero_based_kpi_id": data.get("zero_based_kpi_id"),
+        "zero_based_period": data.get("zero_based_period"),
+    }, db=db, entity_id=entity_id)
 
     # 找所选方法的结果
     selected = None
@@ -1111,7 +1258,6 @@ def apply_budget_method(
         raise HTTPException(400, "未知预算方法: " + method)
 
     # 找到该年的核心KPI（营业收入/净利润/费用率等）
-    # 取该年已有预算的KPI，或默认核心4个
     kpis = db.query(KPIDefinition).filter(
         KPIDefinition.entity_id == entity_id,
         KPIDefinition.status == "active",
@@ -1120,11 +1266,18 @@ def apply_budget_method(
     if not kpis:
         raise HTTPException(400, "未找到可应用的KPI")
 
-    # 方法结果解释为收入预算（核心KPI应用）
-    # incremental/flexible/zero_based 的 result_value 均为"预算总额(万)"
-    # 写入F_REVENUE年度预算（period=YYYY-00 表示年度）
+    # 加载派生规则（P2-②）
+    rules = db.query(BudgetDerivationRule).filter(
+        BudgetDerivationRule.entity_id == entity_id,
+        BudgetDerivationRule.status == "active",
+    ).all()
+    rules_by_kpi = {r.kpi_id: r for r in rules}
+
+    # 版本
     version = f"{method}-{datetime.now().strftime('%Y%m%d')}"
     applied = []
+    used_configured = False
+
     for kpi in kpis:
         period = f"{year}-00"
         # 删除旧版本的同KPI年度预算
@@ -1134,15 +1287,67 @@ def apply_budget_method(
             BudgetPlan.version.like(f"{method}-%"),
         ).delete()
 
-        # 各KPI的应用值（简化：收入用方法结果，其他按比例）
+        # 各KPI的应用值：收入用方法结果，其他优先派生规则（P2-②）
         if kpi.kpi_code == "F_REVENUE":
             budget_val = selected["result_value"]
-        elif kpi.kpi_code == "F_NET_PROFIT":
-            budget_val = round(selected["result_value"] * 0.02, 1)  # 净利率约2%
-        elif kpi.kpi_code == "F_COST_RATIO":
-            budget_val = round(selected["result_value"] * 0.22, 1)  # 费用率约22%
-        else:  # F_GROSS_MARGIN
-            budget_val = round(selected["result_value"] * 0.18, 1)  # 毛利率约18%
+            rule_source = "default"
+            formula_note = "方法结果"
+        else:
+            rule = rules_by_kpi.get(kpi.id)
+            if rule and rule.params:
+                rate = float(rule.params.get("rate", 0.02))
+                if rule.rule_type == "percentage_of" and rule.base_kpi_id:
+                    # 来源KPI实际值 × 比例
+                    base_val = None
+                    base_actual = db.query(KPIValue).filter(
+                        KPIValue.kpi_id == rule.base_kpi_id,
+                        KPIValue.actual_value.isnot(None),
+                    ).order_by(KPIValue.calculated_at.desc()).first()
+                    if base_actual:
+                        base_val = base_actual.actual_value
+                    if base_val is not None:
+                        budget_val = round(base_val * rate, 1)
+                        rule_source = "configured"
+                        formula_note = f"派生: 来源KPI实际值{base_val} × {rate}"
+                    else:
+                        budget_val = round(selected["result_value"] * rate, 1)
+                        rule_source = "configured_fallback"
+                        formula_note = f"派生规则无来源实际值, 按方法结果×{rate}"
+                elif rule.rule_type == "incremental":
+                    # 上月预算 × (1+rate)
+                    prev_period = f"{year-1}-00"
+                    prev_plan = db.query(BudgetPlan).filter(
+                        BudgetPlan.entity_id == entity_id,
+                        BudgetPlan.kpi_id == kpi.id,
+                        BudgetPlan.period == prev_period,
+                        BudgetPlan.status == "active",
+                    ).order_by(BudgetPlan.updated_at.desc()).first()
+                    if prev_plan and prev_plan.budget_value is not None:
+                        budget_val = round(prev_plan.budget_value * (1 + rate), 1)
+                        rule_source = "configured"
+                        formula_note = f"派生: 上年预算{prev_plan.budget_value} × (1+{rate})"
+                    else:
+                        budget_val = round(selected["result_value"] * rate, 1)
+                        rule_source = "configured_fallback"
+                        formula_note = f"派生规则无上年预算, 按方法结果×{rate}"
+                else:
+                    # formula 类型: 暂按方法结果×rate 兜底
+                    budget_val = round(selected["result_value"] * rate, 1)
+                    rule_source = "configured"
+                    formula_note = f"派生规则(formula): 方法结果×{rate}"
+            else:
+                # fallback 默认比例
+                if kpi.kpi_code == "F_NET_PROFIT":
+                    budget_val = round(selected["result_value"] * 0.02, 1)  # 净利率约2%
+                elif kpi.kpi_code == "F_COST_RATIO":
+                    budget_val = round(selected["result_value"] * 0.22, 1)  # 费用率约22%
+                else:  # F_GROSS_MARGIN
+                    budget_val = round(selected["result_value"] * 0.18, 1)  # 毛利率约18%
+                rule_source = "default"
+                formula_note = "默认比例"
+
+        if rule_source in ("configured", "configured_fallback"):
+            used_configured = True
 
         bp = BudgetPlan(
             entity_id=entity_id,
@@ -1153,10 +1358,11 @@ def apply_budget_method(
             budget_month=0,
             version=version,
             status="active",
-            remark=f"{selected['name']}应用({selected['result_value']}万) 来源{method}",
+            remark=f"{selected['name']}应用({selected['result_value']}万) 来源{method} | {formula_note}",
+            calc_logic=formula_note,
         )
         db.add(bp)
-        applied.append({"kpi_code": kpi.kpi_code, "budget_value": budget_val})
+        applied.append({"kpi_code": kpi.kpi_code, "budget_value": budget_val, "rule_source": rule_source})
 
     db.commit()
     return {
@@ -1167,7 +1373,8 @@ def apply_budget_method(
         "total_budget": selected["result_value"],
         "detail": selected["detail"],
         "applied": applied,
-        "note": "选择哪种方法取决于场景：增量=稳定业务快速编；零基=成本优化专项；弹性=收入波动大。方法结果写入年度预算(period=YYYY-00)，可在版本管理中查看。",
+        "rule_source": "configured" if used_configured else "default",
+        "note": "选择哪种方法取决于场景：增量=稳定业务快速编；零基=成本优化专项；弹性=收入波动大。方法结果写入年度预算(period=YYYY-00)，可在版本管理中查看。KPI派生规则可在「派生规则配置」中维护（P2-②）。",
     }
 
 
@@ -1338,35 +1545,77 @@ def sync_cash_plans(
     db: Session = Depends(get_db),
 ):
     """预算→现金流计划联动: 按预算KPI生成/更新收付款计划（修复断点#1）
+    (2026-08-28 P2-⑥: 分类规则表优先, 未命中进待分类队列不再静默跳过)
 
     收入类KPI(营收/回款/新客) → receive
     成本类KPI(费用/厂补/采购) → pay
+    分类来源: ①cash_plan_classify_rules规则表(精确KPI→关键词) ②默认关键词兜底 ③待分类队列
     upsert: 同KPI+同日期+同类型 更新不重复
     """
-    from app.models import CashPlan
+    from app.models import CashPlan, CashPlanClassifyRule, CashPlanUnclassified
     from datetime import datetime
 
+    # 默认关键词兜底（兼容存量，规则表优先）
     RECEIVE_KEYS = ("营收", "收入", "销售", "回款", "新客", "收款", "净利润", "毛利")
     PAY_KEYS = ("费用", "成本", "厂补", "采购", "返利", "应付", "损耗", "投入")
 
+    # 加载分类规则表（P2-⑥）
+    rules = db.query(CashPlanClassifyRule).filter(
+        CashPlanClassifyRule.entity_id == entity_id,
+        CashPlanClassifyRule.status == "active",
+    ).order_by(CashPlanClassifyRule.priority.asc()).all()
+    kpi_rules = {r.kpi_id: r for r in rules if r.kpi_id}
+    pattern_rules = [r for r in rules if not r.kpi_id and r.kpi_code_pattern]
+
+    def classify_plan_type(kpi) -> Optional[str]:
+        """返回 receive/pay/None(未分类)"""
+        # ① 精确KPI匹配（优先）
+        if kpi.id in kpi_rules:
+            return kpi_rules[kpi.id].plan_type
+        # ② 关键词/编码模式匹配（规则表）
+        name = (kpi.kpi_name or "") + (kpi.kpi_code or "")
+        for r in pattern_rules:
+            if r.kpi_code_pattern and r.kpi_code_pattern in name:
+                return r.plan_type
+        # ③ 默认关键词兜底（兼容存量行为）
+        if any(k in name for k in RECEIVE_KEYS):
+            return "receive"
+        if any(k in name for k in PAY_KEYS):
+            return "pay"
+        return None
+
     budgets = db.query(BudgetPlan).filter(
         BudgetPlan.entity_id == entity_id, BudgetPlan.status == "active"
     ).all()
     kpi_ids = {b.kpi_id for b in budgets}
     kpis = {k.id: k for k in db.query(KPIDefinition).filter(KPIDefinition.id.in_(kpi_ids)).all()} if kpi_ids else {}
 
-    created, updated = 0, 0
+    created, updated, unclassified_count = 0, 0, 0
     for b in budgets:
         kpi = kpis.get(b.kpi_id)
         if not kpi:
             continue
-        name = (kpi.kpi_name or "") + (kpi.kpi_code or "")
-        if any(k in name for k in RECEIVE_KEYS):
-            plan_type = "receive"
-        elif any(k in name for k in PAY_KEYS):
-            plan_type = "pay"
-        else:
-            continue  # 无法判类别的KPI跳过
+        plan_type = classify_plan_type(kpi)
+        if plan_type is None:
+            # 无法判类别 → 写入待分类队列（不静默跳过，P2-⑥）
+            existing_un = db.query(CashPlanUnclassified).filter(
+                CashPlanUnclassified.entity_id == entity_id,
+                CashPlanUnclassified.kpi_id == b.kpi_id,
+                CashPlanUnclassified.period == b.period,
+                CashPlanUnclassified.status == "pending",
+            ).first()
+            if not existing_un:
+                db.add(CashPlanUnclassified(
+                    entity_id=entity_id,
+                    kpi_id=b.kpi_id,
+                    kpi_name=kpi.kpi_name or kpi.kpi_code,
+                    period=b.period,
+                    budget_value=b.budget_value,
+                    reason="未匹配任何分类规则",
+                    status="pending",
+                ))
+                unclassified_count += 1
+            continue
 
         year, month = b.budget_year or 2026, b.budget_month or 1
         try:
@@ -1395,4 +1644,8 @@ def sync_cash_plans(
             ))
             created += 1
     db.commit()
-    return {"message": f"现金流联动完成: 新建{created}条, 更新{updated}条", "created": created, "updated": updated}
+    return {
+        "message": f"现金流联动完成: 新建{created}条, 更新{updated}条, 待分类{unclassified_count}条",
+        "created": created, "updated": updated,
+        "unclassified_count": unclassified_count,
+    }

backend/app/api/cash_classify.py

@@ -0,0 +1,253 @@
+"""现金流分类规则 API — 管理会计OS (P2-⑥ 2026-08-28)
+
+分类规则管理(cash_plan_classify_rules) + 待分类队列(cash_plan_unclassified) + 一键归类。
+sync-cash-plans 未命中的KPI进入待分类队列，人工一键归类 → 自动补建规则+生成CashPlan。
+"""
+from fastapi import APIRouter, Depends, HTTPException, Query
+from sqlalchemy.orm import Session
+from typing import Optional
+from datetime import datetime
+
+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 (
+    CashPlanClassifyRule, CashPlanUnclassified, CashPlan,
+    KPIDefinition, BudgetPlan,
+)
+
+router = APIRouter(
+    prefix="/api/cma/budget",
+    tags=["现金流分类"],
+    dependencies=[Depends(require_role("ceo", "finance", "it"))],
+)
+
+
+# ── 分类规则 CRUD ──────────────────────────────
+
+@router.get("/cash-classify-rules")
+def list_classify_rules(
+    db: Session = Depends(get_db),
+    entity_id: int = Depends(get_entity_id),
+):
+    """分类规则列表（按 entity_id 隔离）"""
+    rows = db.query(CashPlanClassifyRule).filter(
+        CashPlanClassifyRule.entity_id == entity_id
+    ).order_by(CashPlanClassifyRule.priority.asc(), CashPlanClassifyRule.id.desc()).all()
+
+    kpi_ids = {r.kpi_id for r in rows if r.kpi_id}
+    kpis = {k.id: k for k in db.query(KPIDefinition).filter(KPIDefinition.id.in_(kpi_ids)).all()} if kpi_ids else {}
+    result = []
+    for r in rows:
+        kpi = kpis.get(r.kpi_id) if r.kpi_id else None
+        result.append({
+            "id": r.id,
+            "kpi_id": r.kpi_id,
+            "kpi_code": kpi.kpi_code if kpi else "",
+            "kpi_name": kpi.kpi_name if kpi else "",
+            "kpi_code_pattern": r.kpi_code_pattern,
+            "plan_type": r.plan_type,
+            "priority": r.priority,
+            "status": r.status,
+            "created_at": r.created_at.isoformat() if r.created_at else None,
+        })
+    return {"data": result, "total": len(result)}
+
+
+@router.post("/cash-classify-rules")
+def create_classify_rule(
+    data: dict,
+    db: Session = Depends(get_db),
+    entity_id: int = Depends(get_entity_id),
+    current_user=Depends(require_auth),
+):
+    """新建分类规则（kpi_id 精确 或 kpi_code_pattern 关键词 二选一）"""
+    plan_type = data.get("plan_type")
+    if plan_type not in ("receive", "pay"):
+        raise HTTPException(400, "plan_type 必须是 receive/pay")
+    kpi_id = data.get("kpi_id")
+    pattern = data.get("kpi_code_pattern")
+    if not kpi_id and not pattern:
+        raise HTTPException(400, "需要 kpi_id 或 kpi_code_pattern 至少一个")
+
+    row = CashPlanClassifyRule(
+        entity_id=entity_id,
+        kpi_id=kpi_id,
+        kpi_code_pattern=pattern,
+        plan_type=plan_type,
+        priority=data.get("priority", 10),
+        status=data.get("status", "active"),
+    )
+    db.add(row)
+    db.commit()
+    db.refresh(row)
+    return {"message": "分类规则已创建", "id": row.id}
+
+
+@router.put("/cash-classify-rules/{rule_id}")
+def update_classify_rule(
+    rule_id: int,
+    data: dict,
+    db: Session = Depends(get_db),
+    entity_id: int = Depends(get_entity_id),
+    current_user=Depends(require_auth),
+):
+    """更新分类规则"""
+    row = db.query(CashPlanClassifyRule).filter(
+        CashPlanClassifyRule.id == rule_id,
+        CashPlanClassifyRule.entity_id == entity_id,
+    ).first()
+    if not row:
+        raise HTTPException(404, "规则不存在")
+    for field in ("kpi_id", "kpi_code_pattern", "plan_type", "priority", "status"):
+        if field in data:
+            setattr(row, field, data[field])
+    db.commit()
+    return {"message": "分类规则已更新", "id": row.id}
+
+
+@router.delete("/cash-classify-rules/{rule_id}")
+def delete_classify_rule(
+    rule_id: int,
+    db: Session = Depends(get_db),
+    entity_id: int = Depends(get_entity_id),
+    current_user=Depends(require_auth),
+):
+    """删除分类规则"""
+    row = db.query(CashPlanClassifyRule).filter(
+        CashPlanClassifyRule.id == rule_id,
+        CashPlanClassifyRule.entity_id == entity_id,
+    ).first()
+    if not row:
+        raise HTTPException(404, "规则不存在")
+    db.delete(row)
+    db.commit()
+    return {"message": "分类规则已删除"}
+
+
+# ── 待分类队列 ──────────────────────────────
+
+@router.get("/cash-unclassified")
+def list_unclassified(
+    status: Optional[str] = Query(None, description="pending/classified/ignored"),
+    db: Session = Depends(get_db),
+    entity_id: int = Depends(get_entity_id),
+):
+    """待分类KPI队列"""
+    query = db.query(CashPlanUnclassified).filter(CashPlanUnclassified.entity_id == entity_id)
+    if status:
+        query = query.filter(CashPlanUnclassified.status == status)
+    rows = query.order_by(CashPlanUnclassified.created_at.desc()).all()
+    result = []
+    for r in rows:
+        result.append({
+            "id": r.id,
+            "kpi_id": r.kpi_id,
+            "kpi_name": r.kpi_name,
+            "period": r.period,
+            "budget_value": r.budget_value,
+            "reason": r.reason,
+            "status": r.status,
+            "created_at": r.created_at.isoformat() if r.created_at else None,
+            "resolved_at": r.resolved_at.isoformat() if r.resolved_at else None,
+        })
+    return {"data": result, "total": len(result)}
+
+
+@router.post("/cash-unclassified/{item_id}/classify")
+def classify_unclassified(
+    item_id: int,
+    data: dict,
+    db: Session = Depends(get_db),
+    entity_id: int = Depends(get_entity_id),
+    current_user=Depends(require_auth),
+):
+    """一键归类: body {plan_type: receive/pay}
+    ① 自动补建分类规则 ② 标记队列 classified ③ 联动生成对应 CashPlan
+    """
+    plan_type = data.get("plan_type")
+    if plan_type not in ("receive", "pay"):
+        raise HTTPException(400, "plan_type 必须是 receive/pay")
+
+    item = db.query(CashPlanUnclassified).filter(
+        CashPlanUnclassified.id == item_id,
+        CashPlanUnclassified.entity_id == entity_id,
+        CashPlanUnclassified.status == "pending",
+    ).first()
+    if not item:
+        raise HTTPException(404, "待分类记录不存在或已处理")
+
+    # ① 自动补建规则（无精确KPI规则时）
+    existing_rule = db.query(CashPlanClassifyRule).filter(
+        CashPlanClassifyRule.entity_id == entity_id,
+        CashPlanClassifyRule.kpi_id == item.kpi_id,
+    ).first()
+    if not existing_rule:
+        db.add(CashPlanClassifyRule(
+            entity_id=entity_id,
+            kpi_id=item.kpi_id,
+            kpi_code_pattern=None,
+            plan_type=plan_type,
+            priority=10,
+            status="active",
+        ))
+
+    # ② 标记队列
+    item.status = "classified"
+    item.resolved_at = datetime.now()
+
+    # ③ 联动生成 CashPlan（有期间和预算值时）
+    plan_created = False
+    if item.period and item.budget_value is not None:
+        try:
+            year, month = int(item.period.split("-")[0]), int(item.period.split("-")[1])
+            plan_date = datetime(year, month, 1)
+        except Exception:
+            plan_date = None
+        if plan_date:
+            existing_plan = db.query(CashPlan).filter(
+                CashPlan.entity_id == entity_id,
+                CashPlan.related_kpi_id == item.kpi_id,
+                CashPlan.plan_type == plan_type,
+                CashPlan.plan_date == plan_date,
+            ).first()
+            if not existing_plan:
+                db.add(CashPlan(
+                    entity_id=entity_id,
+                    plan_type=plan_type,
+                    related_kpi_id=item.kpi_id,
+                    amount=item.budget_value,
+                    plan_date=plan_date,
+                    description=f"待分类队列归类: {item.kpi_name or ''}",
+                    status="pending",
+                    source="budget_sync",
+                ))
+                plan_created = True
+
+    db.commit()
+    return {
+        "message": f"已归类为 {plan_type}" + (" 并生成现金流计划" if plan_created else ""),
+        "plan_type": plan_type,
+        "rule_created": not existing_rule,
+        "plan_created": plan_created,
+    }
+
+
+@router.post("/cash-unclassified/{item_id}/ignore")
+def ignore_unclassified(
+    item_id: int,
+    db: Session = Depends(get_db),
+    entity_id: int = Depends(get_entity_id),
+    current_user=Depends(require_auth),
+):
+    """忽略该KPI（不生成规则）"""
+    item = db.query(CashPlanUnclassified).filter(
+        CashPlanUnclassified.id == item_id,
+        CashPlanUnclassified.entity_id == entity_id,
+    ).first()
+    if not item:
+        raise HTTPException(404, "待分类记录不存在")
+    item.status = "ignored"
+    item.resolved_at = datetime.now()
+    db.commit()
+    return {"message": "已忽略"}

backend/app/api/derivation_rules.py

@@ -0,0 +1,141 @@
+"""KPI派生规则 API — 管理会计OS (P2-② 2026-08-28)
+
+派生规则配置(budget_derivation_rules)：apply-method 派生KPI时优先读规则，
+percentage_of → base_kpi实际值×rate；incremental → 上月×(1+rate)；无规则fallback默认比例。
+"""
+from fastapi import APIRouter, Depends, HTTPException, Query
+from sqlalchemy.orm import Session
+from typing import Optional
+
+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 BudgetDerivationRule, KPIDefinition
+
+router = APIRouter(
+    prefix="/api/cma/budget",
+    tags=["派生规则"],
+    dependencies=[Depends(require_role("ceo", "finance", "it"))],
+)
+
+
+@router.get("/derivation-rules")
+def list_derivation_rules(
+    kpi_id: Optional[int] = Query(None),
+    status: Optional[str] = Query(None),
+    db: Session = Depends(get_db),
+    entity_id: int = Depends(get_entity_id),
+):
+    """派生规则列表（按 entity_id 隔离）"""
+    query = db.query(BudgetDerivationRule).filter(BudgetDerivationRule.entity_id == entity_id)
+    if kpi_id:
+        query = query.filter(BudgetDerivationRule.kpi_id == kpi_id)
+    if status:
+        query = query.filter(BudgetDerivationRule.status == status)
+    rows = query.order_by(BudgetDerivationRule.id.desc()).all()
+
+    all_kpi_ids = {r.kpi_id for r in rows} | {r.base_kpi_id for r in rows if r.base_kpi_id}
+    kpis = {k.id: k for k in db.query(KPIDefinition).filter(KPIDefinition.id.in_(all_kpi_ids)).all()} if all_kpi_ids else {}
+    result = []
+    for r in rows:
+        kpi = kpis.get(r.kpi_id)
+        base = kpis.get(r.base_kpi_id) if r.base_kpi_id else None
+        result.append({
+            "id": r.id,
+            "kpi_id": r.kpi_id,
+            "kpi_code": kpi.kpi_code if kpi else "",
+            "kpi_name": kpi.kpi_name if kpi else "",
+            "rule_type": r.rule_type,
+            "base_kpi_id": r.base_kpi_id,
+            "base_kpi_code": base.kpi_code if base else "",
+            "base_kpi_name": base.kpi_name if base else "",
+            "params": r.params,
+            "formula_text": r.formula_text,
+            "status": r.status,
+            "created_at": r.created_at.isoformat() if r.created_at else None,
+        })
+    return {"data": result, "total": len(result)}
+
+
+@router.post("/derivation-rules")
+def create_derivation_rule(
+    data: dict,
+    db: Session = Depends(get_db),
+    entity_id: int = Depends(get_entity_id),
+    current_user=Depends(require_auth),
+):
+    """新建派生规则（同KPI同类型唯一）"""
+    kpi_id = data.get("kpi_id")
+    rule_type = data.get("rule_type")
+    if not kpi_id or rule_type not in ("incremental", "percentage_of", "formula"):
+        raise HTTPException(400, "需要 kpi_id 且 rule_type ∈ incremental/percentage_of/formula")
+
+    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")
+
+    existing = db.query(BudgetDerivationRule).filter(
+        BudgetDerivationRule.entity_id == entity_id,
+        BudgetDerivationRule.kpi_id == kpi_id,
+        BudgetDerivationRule.rule_type == rule_type,
+    ).first()
+    if existing:
+        raise HTTPException(400, f"KPI({kpi_id})已存在 {rule_type} 规则")
+
+    row = BudgetDerivationRule(
+        entity_id=entity_id,
+        kpi_id=kpi_id,
+        rule_type=rule_type,
+        base_kpi_id=data.get("base_kpi_id"),
+        params=data.get("params"),
+        formula_text=data.get("formula_text"),
+        status=data.get("status", "active"),
+    )
+    db.add(row)
+    db.commit()
+    db.refresh(row)
+    return {"message": "派生规则已创建", "id": row.id}
+
+
+@router.put("/derivation-rules/{rule_id}")
+def update_derivation_rule(
+    rule_id: int,
+    data: dict,
+    db: Session = Depends(get_db),
+    entity_id: int = Depends(get_entity_id),
+    current_user=Depends(require_auth),
+):
+    """更新派生规则"""
+    row = db.query(BudgetDerivationRule).filter(
+        BudgetDerivationRule.id == rule_id,
+        BudgetDerivationRule.entity_id == entity_id,
+    ).first()
+    if not row:
+        raise HTTPException(404, "规则不存在")
+    for field in ("rule_type", "base_kpi_id", "params", "formula_text", "status"):
+        if field in data:
+            setattr(row, field, data[field])
+    db.commit()
+    return {"message": "派生规则已更新", "id": row.id}
+
+
+@router.delete("/derivation-rules/{rule_id}")
+def delete_derivation_rule(
+    rule_id: int,
+    db: Session = Depends(get_db),
+    entity_id: int = Depends(get_entity_id),
+    current_user=Depends(require_auth),
+):
+    """删除派生规则"""
+    row = db.query(BudgetDerivationRule).filter(
+        BudgetDerivationRule.id == rule_id,
+        BudgetDerivationRule.entity_id == entity_id,
+    ).first()
+    if not row:
+        raise HTTPException(404, "规则不存在")
+    db.delete(row)
+    db.commit()
+    return {"message": "派生规则已删除"}

backend/app/api/kpis.py

@@ -525,6 +525,33 @@ def create_kpi_value(
     return {"message": "已录入", "id": new_val.id, "period": period, "actual_value": float(actual_value)}
 
 
+@router.get("/{kpi_id}/values")
+def list_kpi_values(
+    kpi_id: int,
+    db: Session = Depends(get_db),
+    entity_id: int = Depends(get_entity_id),
+    current_user: User = Depends(require_auth),
+):
+    """查询KPI实际值列表（含source_type标记，供归集标签页展示）"""
+    kpi = db.query(KPIDefinition).filter(KPIDefinition.id == kpi_id).first()
+    if not kpi:
+        raise HTTPException(404, "KPI不存在")
+    if kpi.entity_id != entity_id:
+        raise HTTPException(404, "KPI不存在")
+    vals = db.query(KPIValue).filter(KPIValue.kpi_id == kpi_id).order_by(KPIValue.period.desc()).all()
+    return {
+        "data": [{
+            "id": v.id,
+            "period": v.period,
+            "actual_value": v.actual_value,
+            "source_type": v.source_type or "manual",
+            "source_batch": v.source_batch or "",
+            "data_status": v.data_status,
+            "remark": v.remark or "",
+        } for v in vals]
+    }
+
+
 @router.get("/{kpi_id}")
 def get_kpi(kpi_id: int, db: Session = Depends(get_db), entity_id: int = Depends(get_entity_id)):
     kpi = db.query(KPIDefinition).filter(KPIDefinition.id == kpi_id).first()

backend/app/api/value_sources.py

@@ -0,0 +1,276 @@
+"""实际值自动归集 API — 管理会计OS (P1-④ 2026-08-28)
+
+取数映射管理(kpi_value_sources) + 手动触发采集 + 采集日志 + 覆盖率统计
+采集器本体: scripts/kpi_value_collector.py（系统 crontab 每日 06:30）
+"""
+from fastapi import APIRouter, Depends, HTTPException, Query
+from sqlalchemy.orm import Session
+from typing import Optional
+
+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 KPIValueSource, KPIValueCollectLog, KPIDefinition, KPIValue
+
+router = APIRouter(
+    prefix="/api/cma/budget",
+    tags=["实际值归集"],
+    dependencies=[Depends(require_role("ceo", "finance", "it"))],
+)
+
+
+# ── 取数映射 CRUD ──────────────────────────────
+
+@router.get("/value-sources")
+def list_value_sources(
+    kpi_id: Optional[int] = Query(None),
+    status: Optional[str] = Query(None),
+    db: Session = Depends(get_db),
+    entity_id: int = Depends(get_entity_id),
+):
+    """取数映射列表（按 entity_id 隔离）"""
+    query = db.query(KPIValueSource).filter(KPIValueSource.entity_id == entity_id)
+    if kpi_id:
+        query = query.filter(KPIValueSource.kpi_id == kpi_id)
+    if status:
+        query = query.filter(KPIValueSource.status == status)
+    rows = query.order_by(KPIValueSource.id.desc()).all()
+
+    kpi_ids = {r.kpi_id for r in rows}
+    kpis = {k.id: k for k in db.query(KPIDefinition).filter(KPIDefinition.id.in_(kpi_ids)).all()} if kpi_ids else {}
+    result = []
+    for r in rows:
+        kpi = kpis.get(r.kpi_id)
+        result.append({
+            "id": r.id,
+            "entity_id": r.entity_id,
+            "kpi_id": r.kpi_id,
+            "kpi_code": kpi.kpi_code if kpi else "",
+            "kpi_name": kpi.kpi_name if kpi else "",
+            "source_table": r.source_table,
+            "source_field": r.source_field,
+            "aggregate": r.aggregate,
+            "filter_rule": r.filter_rule,
+            "period_field": r.period_field,
+            "unit_conversion": r.unit_conversion,
+            "status": r.status,
+            "created_at": r.created_at.isoformat() if r.created_at else None,
+        })
+    return {"data": result, "total": len(result)}
+
+
+@router.post("/value-sources")
+def create_value_source(
+    data: dict,
+    db: Session = Depends(get_db),
+    entity_id: int = Depends(get_entity_id),
+    current_user=Depends(require_auth),
+):
+    """新建取数映射"""
+    kpi_id = data.get("kpi_id")
+    source_table = data.get("source_table")
+    source_field = data.get("source_field")
+    if not kpi_id or not source_table or not source_field:
+        raise HTTPException(400, "缺少必要参数: kpi_id, source_table, source_field")
+
+    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")
+
+    existing = db.query(KPIValueSource).filter(
+        KPIValueSource.entity_id == entity_id,
+        KPIValueSource.kpi_id == kpi_id,
+        KPIValueSource.source_table == source_table,
+    ).first()
+    if existing:
+        raise HTTPException(400, f"该KPI({kpi_id})已存在 {source_table} 取数映射")
+
+    row = KPIValueSource(
+        entity_id=entity_id,
+        kpi_id=kpi_id,
+        source_table=source_table,
+        source_field=source_field,
+        aggregate=data.get("aggregate", "sum"),
+        filter_rule=data.get("filter_rule"),
+        period_field=data.get("period_field", "period"),
+        unit_conversion=data.get("unit_conversion", 1),
+        status=data.get("status", "active"),
+    )
+    db.add(row)
+    db.commit()
+    db.refresh(row)
+    return {"message": "取数映射已创建", "id": row.id}
+
+
+@router.put("/value-sources/{source_id}")
+def update_value_source(
+    source_id: int,
+    data: dict,
+    db: Session = Depends(get_db),
+    entity_id: int = Depends(get_entity_id),
+    current_user=Depends(require_auth),
+):
+    """更新取数映射"""
+    row = db.query(KPIValueSource).filter(
+        KPIValueSource.id == source_id,
+        KPIValueSource.entity_id == entity_id,
+    ).first()
+    if not row:
+        raise HTTPException(404, "映射不存在")
+    for field in ("source_table", "source_field", "aggregate", "filter_rule",
+                  "period_field", "unit_conversion", "status"):
+        if field in data:
+            setattr(row, field, data[field])
+    db.commit()
+    return {"message": "映射已更新", "id": row.id}
+
+
+@router.delete("/value-sources/{source_id}")
+def delete_value_source(
+    source_id: int,
+    db: Session = Depends(get_db),
+    entity_id: int = Depends(get_entity_id),
+    current_user=Depends(require_auth),
+):
+    """删除取数映射"""
+    row = db.query(KPIValueSource).filter(
+        KPIValueSource.id == source_id,
+        KPIValueSource.entity_id == entity_id,
+    ).first()
+    if not row:
+        raise HTTPException(404, "映射不存在")
+    db.delete(row)
+    db.commit()
+    return {"message": "映射已删除"}
+
+
+@router.post("/value-sources/test")
+def test_value_source(
+    data: dict,
+    db: Session = Depends(get_db),
+    entity_id: int = Depends(get_entity_id),
+):
+    """试跑单条映射返回预览值（不写库）"""
+    from scripts.kpi_value_collector import collect_for_mapping
+
+    mapping = KPIValueSource(
+        entity_id=entity_id,
+        kpi_id=data.get("kpi_id"),
+        source_table=data.get("source_table"),
+        source_field=data.get("source_field"),
+        aggregate=data.get("aggregate", "sum"),
+        filter_rule=data.get("filter_rule"),
+        period_field=data.get("period_field", "period"),
+        unit_conversion=data.get("unit_conversion", 1),
+        status="active",
+    )
+    period = data.get("period") or _default_period()
+    try:
+        value, message = collect_for_mapping(db, mapping, period, write_kpi=False)
+        return {"success": True, "period": period, "value": value, "message": message}
+    except Exception as e:
+        return {"success": False, "period": period, "value": None, "message": str(e)}
+
+
+# ── 采集器触发 ──────────────────────────────
+
+@router.post("/value-collect/run")
+def run_value_collect(
+    data: dict,
+    db: Session = Depends(get_db),
+    entity_id: int = Depends(get_entity_id),
+    current_user=Depends(require_auth),
+):
+    """手动触发采集器（可选 period 参数，默认当月）"""
+    from scripts.kpi_value_collector import run_collector
+
+    period = data.get("period") or _default_period()
+    kpi_id = data.get("kpi_id")  # 可选: 只采集单个KPI
+    result = run_collector(db, entity_id=entity_id, period=period, kpi_id=kpi_id)
+    result["period"] = period
+    return result
+
+
+# ── 采集日志 ──────────────────────────────
+
+@router.get("/value-collect/logs")
+def list_collect_logs(
+    status: Optional[str] = Query(None),
+    period: Optional[str] = Query(None),
+    limit: int = Query(50, ge=1, le=200),
+    db: Session = Depends(get_db),
+    entity_id: int = Depends(get_entity_id),
+):
+    """采集日志（status过滤）"""
+    query = db.query(KPIValueCollectLog).filter(KPIValueCollectLog.entity_id == entity_id)
+    if status:
+        query = query.filter(KPIValueCollectLog.status == status)
+    if period:
+        query = query.filter(KPIValueCollectLog.period == period)
+    rows = query.order_by(KPIValueCollectLog.collected_at.desc()).limit(limit).all()
+
+    kpi_ids = {r.kpi_id for r in rows}
+    kpis = {k.id: k for k in db.query(KPIDefinition).filter(KPIDefinition.id.in_(kpi_ids)).all()} if kpi_ids else {}
+    result = []
+    for r in rows:
+        kpi = kpis.get(r.kpi_id)
+        result.append({
+            "id": r.id,
+            "kpi_id": r.kpi_id,
+            "kpi_code": kpi.kpi_code if kpi else "",
+            "kpi_name": kpi.kpi_name if kpi else "",
+            "period": r.period,
+            "source_table": r.source_table,
+            "collected_value": r.collected_value,
+            "status": r.status,
+            "message": r.message,
+            "collected_at": r.collected_at.isoformat() if r.collected_at else None,
+        })
+    return {"data": result, "total": len(result)}
+
+
+# ── 覆盖率统计 ──────────────────────────────
+
+@router.get("/value-sources/coverage")
+def value_source_coverage(
+    db: Session = Depends(get_db),
+    entity_id: int = Depends(get_entity_id),
+):
+    """覆盖率统计：已配映射KPI数 / 总活跃KPI数 / 未配置清单"""
+    total_kpis = db.query(KPIDefinition).filter(
+        KPIDefinition.entity_id == entity_id,
+        KPIDefinition.status == "active",
+    ).count()
+
+    mapped_rows = db.query(KPIValueSource).filter(
+        KPIValueSource.entity_id == entity_id,
+        KPIValueSource.status == "active",
+    ).all()
+    mapped_kpi_ids = {r.kpi_id for r in mapped_rows}
+
+    all_kpis = db.query(KPIDefinition).filter(
+        KPIDefinition.entity_id == entity_id,
+        KPIDefinition.status == "active",
+    ).all()
+    unmapped = [{
+        "kpi_id": k.id,
+        "kpi_code": k.kpi_code,
+        "kpi_name": k.kpi_name,
+    } for k in all_kpis if k.id not in mapped_kpi_ids]
+
+    coverage = round(len(mapped_kpi_ids) / total_kpis * 100, 1) if total_kpis else 0
+    return {
+        "mapped_count": len(mapped_kpi_ids),
+        "total_kpis": total_kpis,
+        "coverage_pct": coverage,
+        "unmapped_count": len(unmapped),
+        "unmapped": unmapped,
+    }
+
+
+def _default_period() -> str:
+    from datetime import datetime
+    return datetime.now().strftime("%Y-%m")

backend/app/api/zero_based.py

@@ -0,0 +1,217 @@
+"""零基预算逐项论证 API — 管理会计OS (P2-① 2026-08-28)
+
+CRUD 逐项论证项(budget_zero_based_items) + generate 生成零基预算写 budget_plans。
+method-comparison 的 zero_based 分支优先读论证项（有数据→逐项求和 is_demo=false）。
+"""
+from fastapi import APIRouter, Depends, HTTPException, Query
+from sqlalchemy.orm import Session
+from typing import Optional
+from datetime import datetime
+
+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 BudgetZeroBasedItem, KPIDefinition, BudgetPlan
+
+router = APIRouter(
+    prefix="/api/cma/budget",
+    tags=["零基预算"],
+    dependencies=[Depends(require_role("ceo", "finance", "it"))],
+)
+
+
+@router.get("/zero-based/items")
+def list_zero_based_items(
+    kpi_id: Optional[int] = Query(None),
+    period: Optional[str] = Query(None),
+    db: Session = Depends(get_db),
+    entity_id: int = Depends(get_entity_id),
+):
+    """零基逐项论证列表（kpi_id+period 过滤）"""
+    query = db.query(BudgetZeroBasedItem).filter(BudgetZeroBasedItem.entity_id == entity_id)
+    if kpi_id:
+        query = query.filter(BudgetZeroBasedItem.kpi_id == kpi_id)
+    if period:
+        query = query.filter(BudgetZeroBasedItem.period == period)
+    rows = query.order_by(BudgetZeroBasedItem.id.desc()).all()
+
+    kpi_ids = {r.kpi_id for r in rows}
+    kpis = {k.id: k for k in db.query(KPIDefinition).filter(KPIDefinition.id.in_(kpi_ids)).all()} if kpi_ids else {}
+    result = []
+    for r in rows:
+        kpi = kpis.get(r.kpi_id)
+        result.append({
+            "id": r.id,
+            "kpi_id": r.kpi_id,
+            "kpi_code": kpi.kpi_code if kpi else "",
+            "kpi_name": kpi.kpi_name if kpi else "",
+            "period": r.period,
+            "item_name": r.item_name,
+            "item_category": r.item_category,
+            "base_value": r.base_value,
+            "justification": r.justification,
+            "proposed_value": r.proposed_value,
+            "status": r.status,
+            "created_by": r.created_by,
+            "created_at": r.created_at.isoformat() if r.created_at else None,
+        })
+    total_proposed = round(sum(r.proposed_value for r in rows), 2)
+    return {"data": result, "total": len(result), "total_proposed": total_proposed}
+
+
+@router.post("/zero-based/items")
+def create_zero_based_item(
+    data: dict,
+    db: Session = Depends(get_db),
+    entity_id: int = Depends(get_entity_id),
+    current_user=Depends(require_auth),
+):
+    """新建逐项论证项"""
+    kpi_id = data.get("kpi_id")
+    period = data.get("period")
+    item_name = data.get("item_name")
+    base_value = data.get("base_value")
+    proposed_value = data.get("proposed_value")
+    if not kpi_id or not period or not item_name:
+        raise HTTPException(400, "缺少必要参数: kpi_id, period, item_name")
+    if base_value is None:
+        base_value = 0
+    if proposed_value is None:
+        proposed_value = 0
+
+    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")
+
+    row = BudgetZeroBasedItem(
+        entity_id=entity_id,
+        kpi_id=kpi_id,
+        period=period,
+        item_name=item_name,
+        item_category=data.get("item_category", "discretionary"),
+        base_value=base_value,
+        justification=data.get("justification"),
+        proposed_value=proposed_value,
+        status=data.get("status", "draft"),
+        created_by=data.get("created_by") or (current_user.name if hasattr(current_user, "name") else None),
+    )
+    db.add(row)
+    db.commit()
+    db.refresh(row)
+    return {"message": "论证项已创建", "id": row.id}
+
+
+@router.put("/zero-based/items/{item_id}")
+def update_zero_based_item(
+    item_id: int,
+    data: dict,
+    db: Session = Depends(get_db),
+    entity_id: int = Depends(get_entity_id),
+    current_user=Depends(require_auth),
+):
+    """更新逐项论证项"""
+    row = db.query(BudgetZeroBasedItem).filter(
+        BudgetZeroBasedItem.id == item_id,
+        BudgetZeroBasedItem.entity_id == entity_id,
+    ).first()
+    if not row:
+        raise HTTPException(404, "论证项不存在")
+    for field in ("item_name", "item_category", "base_value", "justification",
+                  "proposed_value", "status"):
+        if field in data:
+            setattr(row, field, data[field])
+    db.commit()
+    return {"message": "论证项已更新", "id": row.id}
+
+
+@router.delete("/zero-based/items/{item_id}")
+def delete_zero_based_item(
+    item_id: int,
+    db: Session = Depends(get_db),
+    entity_id: int = Depends(get_entity_id),
+    current_user=Depends(require_auth),
+):
+    """删除逐项论证项"""
+    row = db.query(BudgetZeroBasedItem).filter(
+        BudgetZeroBasedItem.id == item_id,
+        BudgetZeroBasedItem.entity_id == entity_id,
+    ).first()
+    if not row:
+        raise HTTPException(404, "论证项不存在")
+    db.delete(row)
+    db.commit()
+    return {"message": "论证项已删除"}
+
+
+@router.post("/zero-based/generate")
+def generate_zero_based_budget(
+    data: dict,
+    db: Session = Depends(get_db),
+    entity_id: int = Depends(get_entity_id),
+    current_user=Depends(require_auth),
+):
+    """生成零基预算 = Σ(proposed_value)，写 budget_plans（version='zbb-YYYYMMDD'，calc_logic='zero_based_itemized'）"""
+    kpi_id = data.get("kpi_id")
+    period = data.get("period")
+    year = data.get("year")
+    if not kpi_id or not period:
+        raise HTTPException(400, "缺少必要参数: kpi_id, period")
+
+    items = db.query(BudgetZeroBasedItem).filter(
+        BudgetZeroBasedItem.entity_id == entity_id,
+        BudgetZeroBasedItem.kpi_id == kpi_id,
+        BudgetZeroBasedItem.period == period,
+    ).all()
+    if not items:
+        raise HTTPException(400, f"期间 {period} 无逐项论证项，请先录入")
+
+    total = round(sum(i.proposed_value for i in items), 2)
+    # 解析年份
+    if not year:
+        try:
+            year = int(period.split("-")[0])
+        except Exception:
+            year = datetime.now().year
+    month = 0
+    try:
+        month = int(period.split("-")[1]) if "-" in period else 0
+    except Exception:
+        month = 0
+
+    version = f"zbb-{datetime.now().strftime('%Y%m%d')}"
+    # 删除同KPI同期间同版本旧预算，防重复
+    db.query(BudgetPlan).filter(
+        BudgetPlan.entity_id == entity_id,
+        BudgetPlan.kpi_id == kpi_id,
+        BudgetPlan.period == period,
+        BudgetPlan.version == version,
+    ).delete()
+
+    bp = BudgetPlan(
+        entity_id=entity_id,
+        kpi_id=kpi_id,
+        period=period,
+        budget_value=total,
+        budget_year=year,
+        budget_month=month,
+        version=version,
+        status="active",
+        source_type="zero_based",
+        calc_logic="zero_based_itemized",
+        remark=f"零基逐项论证生成: {len(items)}项 Σ(proposed_value)={total}",
+    )
+    db.add(bp)
+    db.commit()
+
+    return {
+        "message": f"零基预算已生成: {total}（{len(items)}项论证）",
+        "kpi_id": kpi_id,
+        "period": period,
+        "total": total,
+        "item_count": len(items),
+        "version": version,
+        "plan_id": bp.id,
+    }

backend/app/database.py

@@ -97,6 +97,47 @@ def init_db():
     except Exception as e:
         logger.warning(f"user_entities初始化跳过: {e}")
 
+    # ── scenario_suggestions 告警场景建议 seed（2026-08-28 告警归因 P1-③）──
+    # 幂等：仅补缺失的 alert_type，不覆盖已有模板
+    try:
+        inspector = inspect(get_engine())
+        if "scenario_suggestions" in inspector.get_table_names():
+            Session = get_session_local()
+            session = Session()
+            try:
+                from app.models import ScenarioSuggestion
+                existing_types = {s.alert_type for s in session.query(ScenarioSuggestion).all()}
+                seeds = [
+                    dict(alert_type="cash_low", title="现金流紧张 — 加强回款催收",
+                         description="现金余额接近警戒线，建议优先处理应收款项，压缩非紧急支出。",
+                         action_template="1. 列出未来30天应收清单，逐笔催收\n2. 暂停非紧急采购/费用支出\n3. 与银行沟通短期授信额度",
+                         priority="high", sort_order=1),
+                    dict(alert_type="cash_critical", title="现金流危急 — 立即止血",
+                         description="现金余额已低于安全阈值，存在断流风险，需要立即采取止血措施。",
+                         action_template="1. 冻结一切非必要支出\n2. 高管紧急复盘资金计划\n3. 启动应收账款特别催收\n4. 评估短期融资",
+                         priority="high", sort_order=2),
+                    dict(alert_type="cost_high", title="成本超支 — 核查费用构成",
+                         description="实际成本超出预算，建议拆解到科目明细定位超支源头。",
+                         action_template="1. 查看科目明细拆解，定位超支前3科目\n2. 分析价差/量差成因（单价上涨/用量增加）\n3. 对可控费用制定压降方案",
+                         priority="medium", sort_order=3),
+                    dict(alert_type="revenue_drop", title="收入下滑 — 追量提效",
+                         description="实际收入低于预算，建议从子KPI量级分解查找差距来源。",
+                         action_template="1. 查看子KPI拆解，定位量差最大维度\n2. 分析客户/渠道/产品线缺口\n3. 制定增量获客或转化提升方案",
+                         priority="medium", sort_order=4),
+                ]
+                added = 0
+                for s in seeds:
+                    if s["alert_type"] not in existing_types:
+                        session.add(ScenarioSuggestion(**s))
+                        added += 1
+                if added:
+                    session.commit()
+                    logger.info(f"scenario_suggestions seed: 新增{added}条场景建议模板")
+            finally:
+                session.close()
+    except Exception as e:
+        logger.warning(f"scenario_suggestions seed跳过: {e}")
+
 
 def _seed_org_data(db_session):
     """插入5层级组织示例数据"""

backend/app/main.py

@@ -5,7 +5,7 @@ from fastapi.middleware.cors import CORSMiddleware
 from fastapi.responses import JSONResponse
 from dotenv import load_dotenv
 from app.database import init_db
-from app.api import auth, kpis, kpi_governance, templates, maps, dashboard, data, alerts, ai_analysis, alert_rules, users, thresholds, notifications, permissions, action_plans, alignment, org, objectives, versions, budget, cost, predict, reports, security, knowledge, bot_bridge, bot_bridge_v2, lead, tenant, customer_dashboard, deviation_push, budget_generate, knowledge_articles, kpi_causality, data_quality, bi_reports, entities, bsc_layers, okr, okr_templates, subjects, driver_budget, bot_kpis, ontology, bot_iron_law, analysis_results, expenses, cash, tax_compliance, verify, growth_quality, products, data_classification
+from app.api import auth, kpis, kpi_governance, templates, maps, dashboard, data, alerts, ai_analysis, alert_rules, users, thresholds, notifications, permissions, action_plans, alignment, org, objectives, versions, budget, cost, predict, reports, security, knowledge, bot_bridge, bot_bridge_v2, lead, tenant, customer_dashboard, deviation_push, budget_generate, knowledge_articles, kpi_causality, data_quality, bi_reports, entities, bsc_layers, okr, okr_templates, subjects, driver_budget, bot_kpis, ontology, bot_iron_law, analysis_results, expenses, cash, tax_compliance, verify, growth_quality, products, data_classification, value_sources, zero_based, derivation_rules, cash_classify
 from app.utils.cache import clear_all as clear_cache, delete as delete_cache
 from scripts.erp_sync import run_sync as run_erp_sync
 from app.auth_middleware import require_auth
@@ -54,6 +54,10 @@ app.include_router(org.router)
 app.include_router(objectives.router)
 app.include_router(versions.router)
 app.include_router(budget.router)
+app.include_router(value_sources.router)
+app.include_router(zero_based.router)
+app.include_router(derivation_rules.router)
+app.include_router(cash_classify.router)
 app.include_router(cost.router)
 app.include_router(predict.router)
 app.include_router(growth_quality.router)

backend/app/models/__init__.py

@@ -524,6 +524,9 @@ class BudgetDeviationAlert(Base):
     alert_level = Column(String(20), default="warning", comment="warning/critical")
     status = Column(String(20), default="open", comment="open/resolved/ignored")
     suggestion = Column(String(500), nullable=True, comment="处理建议")
+    alert_type = Column(String(30), nullable=True, comment="归因场景: cost_high/revenue_drop/cash_low/cash_critical (2026-08-28 告警归因P1-③)")
+    attribution = Column(JSON, nullable=True, comment="归因JSON: 子KPI拆解+科目拆解+量价差+趋势 (2026-08-28)")
+    scenario_id = Column(Integer, nullable=True, comment="FK scenario_suggestions.id 场景建议 (2026-08-28)")
     created_at = Column(DateTime, server_default=func.now())
 
 
@@ -805,3 +808,106 @@ class KR(Base):
     monthly_milestones = Column(JSON, nullable=True, comment="月度里程碑: [{\"month\":\"2026-07\",\"label\":\"...\",\"status\":\"completed\"}]")
     sort_order = Column(Integer, default=0, comment="排序")
     created_at = Column(DateTime, server_default=func.now())
+
+
+# ============================================================
+# 预算系统技术改进 (2026-08-28 yanxue-budget-tech-improve)
+#   ① kpi_value_sources/kpi_value_collect_logs: 实际值自动归集 P1-④
+#   ② budget_zero_based_items: 真零基逐项论证 P2-①
+#   ③ budget_derivation_rules: 派生规则可配置 P2-②
+#   ④ cash_plan_classify_rules/cash_plan_unclassified: 现金流分类规则 P2-⑥
+# ============================================================
+
+class KPIValueSource(Base):
+    """KPI实际值取数映射 — 自动归集源头 (P1-④ 2026-08-28)"""
+    __tablename__ = "kpi_value_sources"
+    id = Column(Integer, primary_key=True, index=True)
+    entity_id = Column(Integer, nullable=False, comment="企业ID(多租户隔离)")
+    kpi_id = Column(Integer, ForeignKey("kpi_definitions.id"), nullable=False, comment="目标KPI")
+    source_table = Column(String(50), nullable=False, comment="源头表: voucher_details/product_inventory/product_inventory_detail/cash_plans")
+    source_field = Column(String(50), nullable=False, comment="金额字段: credit_amount/debit_amount/amount/qty")
+    aggregate = Column(String(10), default="sum", comment="sum/avg/count/max/min")
+    filter_rule = Column(JSON, nullable=True, comment="过滤: {\"subject_code\":\"6601\",\"direction\":\"credit\"}")
+    period_field = Column(String(50), default="period", comment="期间字段: period/voucher_date")
+    unit_conversion = Column(Float, default=1, comment="单位倍率(元→万元/10000)")
+    status = Column(String(20), default="active", comment="active/inactive")
+    created_at = Column(DateTime, server_default=func.now())
+    updated_at = Column(DateTime, server_default=func.now(), onupdate=func.now())
+    __table_args__ = (UniqueConstraint("entity_id", "kpi_id", "source_table", name="uk_source"),)
+
+
+class KPIValueCollectLog(Base):
+    """实际值采集日志 — 每次自动归集记录 (P1-④ 2026-08-28)"""
+    __tablename__ = "kpi_value_collect_logs"
+    id = Column(Integer, primary_key=True, index=True)
+    entity_id = Column(Integer, nullable=False, comment="企业ID")
+    kpi_id = Column(Integer, nullable=False, comment="KPI ID")
+    period = Column(String(20), nullable=False, comment="期间 YYYY-MM")
+    source_table = Column(String(50), nullable=False, comment="源头表")
+    collected_value = Column(Float, nullable=True, comment="采集到的值")
+    status = Column(String(20), default="success", comment="success/failed")
+    message = Column(String(500), nullable=True, comment="说明/错误信息")
+    collected_at = Column(DateTime, server_default=func.now())
+
+
+class BudgetZeroBasedItem(Base):
+    """零基预算逐项论证项 (P2-① 2026-08-28)"""
+    __tablename__ = "budget_zero_based_items"
+    id = Column(Integer, primary_key=True, index=True)
+    entity_id = Column(Integer, nullable=False, comment="企业ID(多租户隔离)")
+    kpi_id = Column(Integer, ForeignKey("kpi_definitions.id"), nullable=False, comment="关联KPI")
+    period = Column(String(20), nullable=False, comment="期间 YYYY-MM")
+    item_name = Column(String(200), nullable=False, comment="费用科目名")
+    item_category = Column(String(20), default="discretionary", comment="fixed/variable/discretionary")
+    base_value = Column(Float, nullable=False, comment="基准值(上年/上月实际)")
+    justification = Column(Text, nullable=True, comment="逐项论证理由(为何保留/削减/取消)")
+    proposed_value = Column(Float, nullable=False, comment="论证后金额")
+    status = Column(String(20), default="draft", comment="draft/approved")
+    created_by = Column(String(100), nullable=True, comment="创建人")
+    created_at = Column(DateTime, server_default=func.now())
+    updated_at = Column(DateTime, server_default=func.now(), onupdate=func.now())
+
+
+class BudgetDerivationRule(Base):
+    """KPI派生规则 — apply-method 可配置派生 (P2-② 2026-08-28)"""
+    __tablename__ = "budget_derivation_rules"
+    id = Column(Integer, primary_key=True, index=True)
+    entity_id = Column(Integer, nullable=False, comment="企业ID(多租户隔离)")
+    kpi_id = Column(Integer, ForeignKey("kpi_definitions.id"), nullable=False, comment="目标KPI")
+    rule_type = Column(String(30), nullable=False, comment="incremental/percentage_of/formula")
+    base_kpi_id = Column(Integer, nullable=True, comment="来源KPI(percentage_of用)")
+    params = Column(JSON, nullable=True, comment="{\"rate\":0.02,\"field\":\"net_profit\"}")
+    formula_text = Column(String(500), nullable=True, comment="可读公式说明")
+    status = Column(String(20), default="active", comment="active/inactive")
+    created_at = Column(DateTime, server_default=func.now())
+    updated_at = Column(DateTime, server_default=func.now(), onupdate=func.now())
+    __table_args__ = (UniqueConstraint("entity_id", "kpi_id", "rule_type", name="uk_rule"),)
+
+
+class CashPlanClassifyRule(Base):
+    """现金流收付分类规则 — KPI→receive/pay 可维护 (P2-⑥ 2026-08-28)"""
+    __tablename__ = "cash_plan_classify_rules"
+    id = Column(Integer, primary_key=True, index=True)
+    entity_id = Column(Integer, nullable=False, comment="企业ID(多租户隔离)")
+    kpi_id = Column(Integer, nullable=True, comment="精确匹配KPI,优先")
+    kpi_code_pattern = Column(String(200), nullable=True, comment="关键词/编码模式匹配,兜底")
+    plan_type = Column(String(10), nullable=False, comment="receive/pay")
+    priority = Column(Integer, default=10, comment="匹配顺序,小优先")
+    status = Column(String(20), default="active", comment="active/inactive")
+    created_at = Column(DateTime, server_default=func.now())
+    updated_at = Column(DateTime, server_default=func.now(), onupdate=func.now())
+
+
+class CashPlanUnclassified(Base):
+    """现金流待分类KPI队列 — 无法判别的KPI不静默跳过 (P2-⑥ 2026-08-28)"""
+    __tablename__ = "cash_plan_unclassified"
+    id = Column(Integer, primary_key=True, index=True)
+    entity_id = Column(Integer, nullable=False, comment="企业ID(多租户隔离)")
+    kpi_id = Column(Integer, nullable=False, comment="KPI ID")
+    kpi_name = Column(String(200), nullable=True, comment="KPI名称")
+    period = Column(String(20), nullable=True, comment="期间")
+    budget_value = Column(Float, nullable=True, comment="预算值")
+    reason = Column(String(200), nullable=True, comment="无法分类原因")
+    status = Column(String(20), default="pending", comment="pending/classified/ignored")
+    created_at = Column(DateTime, server_default=func.now())
+    resolved_at = Column(DateTime, nullable=True)

backend/app/utils/alert_attribution.py

@@ -0,0 +1,203 @@
+"""告警归因引擎 — 管理会计OS (P1-③ 2026-08-28)
+
+告警从"差多少"到"差在哪+怎么办"：
+  - 子KPI维度拆解: 查 kpi_hierarchy 下级KPI各自差异（量差方向）
+  - 科目明细拆解: 查 kpi_subject_map → voucher_details 汇总科目发生额（价差方向）
+  - 趋势归因: 复用 deviation_engine.check_trend_anomaly 连续3期检测
+  - 场景建议: 按 alert_type 联查 scenario_suggestions
+
+attribution JSON 结构:
+{
+  "dimensions": [{"kpi_id":1,"kpi_name":"销售费用","deviation_value":-3.2,"deviation_rate":-18.6,"weight":0.5}],
+  "subjects": [{"subject_code":"6601","subject_name":"销售费用","amount_diff":2.1,"share_pct":34.5}],
+  "variance_type": "quantity_diff|price_diff|mixed",
+  "trend": {"anomaly":true,"type":"continuous_decline","periods":["2026-06","2026-07","2026-08"],"message":"连续3期下滑"}
+}
+"""
+import logging
+from typing import Optional
+
+from sqlalchemy.orm import Session
+from sqlalchemy import func
+
+from app.models import KPIHierarchy, KPISubjectMap, VoucherDetail, ScenarioSuggestion, KPIDefinition
+
+logger = logging.getLogger("cma.alert_attribution")
+
+# 收入型KPI特征（量差方向: 子KPI量级偏离）
+REVENUE_TYPE_CODES = (
+    "SALES_TOTAL", "REVENUE", "F_REVENUE", "SALES_PROFIT_RATE",
+    "CUSTOMER_COUNT", "NEW_CUSTOMER", "TURNOVER_RATE",
+)
+
+
+def build_dimension_attribution(db: Session, kpi_id: int, period: str) -> list:
+    """子KPI维度拆解 — 查 kpi_hierarchy 下级KPI各自差异（实际vs预算）"""
+    from app.models import KPIValue, BudgetPlan
+
+    children = db.query(KPIHierarchy).filter(
+        KPIHierarchy.parent_kpi_id == kpi_id
+    ).all()
+    if not children:
+        return []
+
+    result = []
+    for rel in children:
+        child_id = rel.child_kpi_id
+        actual = db.query(KPIValue).filter(
+            KPIValue.kpi_id == child_id,
+            KPIValue.period == period,
+            KPIValue.actual_value.isnot(None),
+        ).order_by(KPIValue.calculated_at.desc()).first()
+        budget = db.query(BudgetPlan).filter(
+            BudgetPlan.kpi_id == child_id,
+            BudgetPlan.period == period,
+            BudgetPlan.status == "active",
+        ).order_by(BudgetPlan.updated_at.desc()).first()
+
+        av = actual.actual_value if actual else None
+        bv = budget.budget_value if budget else None
+        dev_value = None
+        dev_rate = None
+        if av is not None and bv is not None and bv != 0:
+            dev_value = round(av - bv, 2)
+            dev_rate = round(dev_value / bv * 100, 2)
+
+        child_kpi = db.query(KPIDefinition).filter(KPIDefinition.id == child_id).first()
+        result.append({
+            "kpi_id": child_id,
+            "kpi_name": child_kpi.kpi_name if child_kpi else f"KPI-{child_id}",
+            "actual_value": av,
+            "budget_value": bv,
+            "deviation_value": dev_value,
+            "deviation_rate": dev_rate,
+            "weight": float(rel.weight or 0),
+        })
+    # 按偏差绝对值降序，最异常的排前面
+    result.sort(key=lambda x: -(abs(x["deviation_value"]) if x["deviation_value"] is not None else 0))
+    return result
+
+
+def build_subject_attribution(db: Session, kpi_id: int, period: str) -> list:
+    """科目明细拆解 — 查 kpi_subject_map → voucher_details 汇总科目发生额"""
+    mappings = db.query(KPISubjectMap).filter(KPISubjectMap.kpi_id == kpi_id).all()
+    if not mappings:
+        return []
+
+    result = []
+    for m in mappings:
+        q = db.query(
+            func.coalesce(func.sum(VoucherDetail.debit_amount), 0),
+            func.coalesce(func.sum(VoucherDetail.credit_amount), 0),
+        ).filter(
+            VoucherDetail.subject_code == m.subject_code,
+            VoucherDetail.period == period,
+        )
+        row = q.first()
+        debit_sum = float(row[0] or 0)
+        credit_sum = float(row[1] or 0)
+        # 方向: credit贷方(收入/流入) / debit借方(费用/流出)
+        if m.calc_type == "ratio":
+            amount = credit_sum - debit_sum
+        elif m.calc_type in ("avg", "other"):
+            amount = (credit_sum - debit_sum) / 2
+        else:  # sum
+            amount = credit_sum - debit_sum
+        amount = round(amount * float(m.weight or 1.0), 2)
+
+        result.append({
+            "subject_code": m.subject_code,
+            "subject_name": m.remark or m.subject_code,
+            "amount_diff": amount,
+            "calc_type": m.calc_type,
+            "weight": float(m.weight or 1.0),
+        })
+
+    total = sum(abs(r["amount_diff"]) for r in result) or 0
+    for r in result:
+        r["share_pct"] = round(abs(r["amount_diff"]) / total * 100, 1) if total else 0
+    result.sort(key=lambda x: -abs(x["amount_diff"]))
+    return result
+
+
+def detect_variance_type(kpi_code: str, dimensions: list, subjects: list) -> str:
+    """量价差判定简化版：
+    成本型KPI科目发生额偏离 → price_diff（价差）
+    收入型KPI子KPI量级偏离 → quantity_diff（量差）
+    两者都有 → mixed
+    """
+    has_dimension_dev = any(d.get("deviation_value") is not None and abs(d["deviation_value"]) > 0.01 for d in dimensions)
+    has_subject_dev = any(abs(s.get("amount_diff", 0)) > 0.01 for s in subjects)
+
+    is_revenue = any(code in (kpi_code or "").upper() for code in REVENUE_TYPE_CODES)
+
+    if is_revenue:
+        # 收入型: 子KPI(量)偏离为主 → quantity_diff
+        if has_dimension_dev:
+            return "quantity_diff"
+        if has_subject_dev:
+            return "price_diff"
+        return "mixed"
+    else:
+        # 成本型: 科目发生额(价)偏离为主 → price_diff
+        if has_subject_dev:
+            return "price_diff"
+        if has_dimension_dev:
+            return "quantity_diff"
+        return "mixed"
+
+
+def match_scenario(db: Session, alert_type: Optional[str]) -> Optional[dict]:
+    """按 alert_type 取 scenario_suggestions 建议（四类模板）"""
+    if not alert_type:
+        return None
+    s = db.query(ScenarioSuggestion).filter(
+        ScenarioSuggestion.alert_type == alert_type
+    ).order_by(ScenarioSuggestion.sort_order.asc(), ScenarioSuggestion.id.asc()).first()
+    if not s:
+        return None
+    return {
+        "scenario_id": s.id,
+        "alert_type": s.alert_type,
+        "title": s.title,
+        "description": s.description,
+        "action_template": s.action_template,
+        "priority": s.priority,
+    }
+
+
+def build_attribution(db: Session, kpi_id: int, period: str, alert_type: Optional[str] = None) -> dict:
+    """组装完整归因JSON（供告警生成/详情接口共用）"""
+    from app.utils.deviation_engine import check_trend_anomaly
+
+    kpi = db.query(KPIDefinition).filter(KPIDefinition.id == kpi_id).first()
+    kpi_code = kpi.kpi_code if kpi else ""
+
+    dimensions = build_dimension_attribution(db, kpi_id, period)
+    subjects = build_subject_attribution(db, kpi_id, period)
+    variance_type = detect_variance_type(kpi_code, dimensions, subjects)
+    trend = check_trend_anomaly(db, kpi_id, period, consecutive=3)
+
+    # 默认场景归类（未显式传入时按KPI名称特征推断）
+    if not alert_type:
+        alert_type = infer_alert_type(kpi_code, kpi.kpi_name if kpi else "")
+
+    attribution = {
+        "dimensions": dimensions,
+        "subjects": subjects,
+        "variance_type": variance_type,
+        "trend": trend,
+    }
+    return attribution, alert_type
+
+
+def infer_alert_type(kpi_code: str = "", kpi_name: str = "") -> str:
+    """按KPI特征推断告警场景类型（四类: cash_low/cash_critical/cost_high/revenue_drop）"""
+    text = (kpi_code or "").upper() + (kpi_name or "")
+    if any(k in text for k in ("CASH", "现金", "货币资金", "资金")):
+        return "cash_low"
+    if any(k in text for k in ("COST", "费用", "成本", "支出")):
+        return "cost_high"
+    if any(k in text for k in ("REVENUE", "收入", "销售", "营收")):
+        return "revenue_drop"
+    return "cost_high"

backend/app/utils/deviation_engine.py

@@ -8,15 +8,40 @@
   4. 差异预警触发（集成到现有预警系统）
 """
 import logging
+import json
 from datetime import datetime
 from typing import Optional
 
 from app.database import get_session_local
-from app.models import KPIDefinition, KPIValue, KPIAlert, BudgetPlan
+from app.models import KPIDefinition, KPIValue, KPIAlert, BudgetPlan, SystemConfig
 
 logger = logging.getLogger("cma.deviation")
 
 
+# 越高越好型KPI默认列表（P2-⑤ 2026-08-28: 提为 system_configs 可配置）
+DEFAULT_HIGHER_BETTER = [
+    "SALES_TOTAL", "CUSTOMER_COUNT", "SALES_PROFIT_RATE",
+    "RECEIVABLE_TURNOVER", "TURNOVER_RATE",
+    "CUSTOMER_SATISFACTION", "ORDER_DELIVERY_RATE",
+]
+CONFIG_KEY_HIGHER_BETTER = "kpi_alert_higher_better"
+
+
+def get_higher_better_codes(db, entity_id: int = None) -> list:
+    """读取越高越好型KPI编码列表（system_configs 可维护，无配置回落默认）"""
+    cfg = db.query(SystemConfig).filter(
+        SystemConfig.config_key == CONFIG_KEY_HIGHER_BETTER
+    ).first()
+    if cfg and cfg.config_value:
+        try:
+            codes = json.loads(cfg.config_value)
+            if isinstance(codes, list):
+                return [str(c) for c in codes]
+        except Exception:
+            logger.warning("system_configs[%s] 解析失败, 回落默认", CONFIG_KEY_HIGHER_BETTER)
+    return list(DEFAULT_HIGHER_BETTER)
+
+
 # ============================================================
 # 差异计算
 # ============================================================
@@ -210,8 +235,83 @@ def check_trend_anomaly(db, kpi_id: int, period: str, consecutive: int = 3) -> d
 # 差异预警触发
 # ============================================================
 
+def build_deviation_alert(db, kpi, period: str, entity_id: int = 1, min_rate: float = 10.0) -> dict:
+    """统一告警构建 — 双出口共享一套逻辑 (P2-⑤ 2026-08-28)
+
+    预算告警(budget_deviation_alerts) 与 KPIAlert 都调用本函数，差异仅级别映射：
+      - budget 出口: warning/critical @ 20/50
+      - KPIAlert 出口: yellow/red @ 10/30
+    归因(P1-③): attribution 拆解 + 场景建议 由 alert_attribution 组装。
+
+    返回:
+      triggered: bool 是否触发
+      level: budget出口级别 warning/critical
+      kpi_alert_level: KPIAlert出口级别 yellow/red
+      deviation: calc_period_deviation 结果
+      suggestion: 模板建议文案
+      alert_type: 归因场景类型
+      attribution: 归因JSON dict
+      scenario_id: 场景建议ID
+    """
+    from app.utils.alert_attribution import build_attribution, match_scenario
+
+    deviation = calc_period_deviation(db, kpi.id, period)
+    if deviation.get("deviation_rate") is None:
+        return {"triggered": False}
+
+    rate = abs(deviation["deviation_rate"])
+    actual = deviation.get("actual_value")
+    budget = deviation.get("budget_value")
+
+    # 方向性：越高越好型（配置化，system_configs.kpi_alert_higher_better）
+    higher_better = kpi.kpi_code in get_higher_better_codes(db, entity_id)
+
+    if higher_better:
+        # 实际低于预算才是问题
+        if not (actual is not None and budget is not None and actual < budget and rate >= min_rate):
+            return {"triggered": False}
+        suggestion = (
+            f"实际值低于预算 {rate}%，建议分析业务量未达预期的原因（子KPI拆解见归因），"
+            f"制定增量获客或转化提升计划"
+        )
+    else:
+        # 实际高于预算才是问题（成本型）
+        if not (actual is not None and budget is not None and actual > budget and rate >= min_rate):
+            return {"triggered": False}
+        suggestion = (
+            f"实际值超出预算 {rate}%，建议核查超支原因（科目明细拆解见归因）并采取控制措施"
+        )
+
+    # 级别映射（双出口）
+    budget_level = "critical" if rate > 50 else "warning"
+    kpi_alert_level = "red" if rate >= 30 else "yellow"
+
+    # 归因组装 (P1-③)
+    alert_type = None
+    attribution = None
+    scenario_id = None
+    try:
+        attribution, alert_type = build_attribution(db, kpi.id, period)
+        scenario = match_scenario(db, alert_type)
+        if scenario:
+            scenario_id = scenario["scenario_id"]
+    except Exception as e:  # 归因失败不阻断告警主流程
+        logger.warning("归因组装失败 kpi=%s: %s", kpi.kpi_code, e)
+
+    return {
+        "triggered": True,
+        "level": budget_level,
+        "kpi_alert_level": kpi_alert_level,
+        "deviation": deviation,
+        "suggestion": suggestion,
+        "alert_type": alert_type,
+        "attribution": attribution,
+        "scenario_id": scenario_id,
+    }
+
+
 def run_deviation_check(db_session, period: str = None) -> int:
-    """运行差异预警检查，返回新增预警数"""
+    """运行差异预警检查，返回新增预警数（统一走 build_deviation_alert，P2-⑤）"""
     if period is None:
         period = datetime.now().strftime("%Y-%m")
 
@@ -221,33 +321,10 @@ def run_deviation_check(db_session, period: str = None) -> int:
 
     new_count = 0
     for kpi in kpis:
-        # 1. 差异预警：实际 vs 预算
-        deviation = calc_period_deviation(db_session, kpi.id, period)
-        if deviation.get("deviation_rate") is not None:
-            rate = abs(deviation["deviation_rate"])
-
-            # 差异化阈值：越高越好型 vs 越低越好型
-            higher_better = kpi.kpi_code in [
-                "SALES_TOTAL", "CUSTOMER_COUNT", "SALES_PROFIT_RATE",
-                "RECEIVABLE_TURNOVER", "TURNOVER_RATE",
-                "CUSTOMER_SATISFACTION", "ORDER_DELIVERY_RATE",
-            ]
-
-            if higher_better:
-                # 实际低于预算才是问题
-                if deviation["actual_value"] < deviation["budget_value"] and rate >= 10:
-                    level = "yellow" if rate >= 10 else "green"
-                    level = "red" if rate >= 30 else level
-                else:
-                    continue
-            else:
-                # 实际高于预算才是问题（成本型）
-                if deviation["actual_value"] > deviation["budget_value"] and rate >= 10:
-                    level = "yellow" if rate >= 10 else "green"
-                    level = "red" if rate >= 30 else level
-                else:
-                    continue
-
+        # 1. 差异预警：实际 vs 预算（统一逻辑）
+        result = build_deviation_alert(db_session, kpi, period)
+        if result["triggered"]:
+            deviation = result["deviation"]
             alert_msg = (
                 f"{kpi.kpi_name}[{period}] 差异预警: 实际{deviation['actual_value']} "
                 f"vs 预算{deviation['budget_value']}，"
@@ -265,13 +342,15 @@ def run_deviation_check(db_session, period: str = None) -> int:
             if not existing:
                 alert = KPIAlert(
                     kpi_id=kpi.id,
-                    alert_level=level,
+                    alert_level=result["kpi_alert_level"],
                     alert_message=f"[差异预警] {alert_msg}",
+                    alert_type=result["alert_type"] or "actual",
+                    suggestion=result["suggestion"],
                     status="pending",
                 )
                 db_session.add(alert)
                 new_count += 1
-                logger.info(f"  新增差异预警 [{level}] {kpi.kpi_name}: 差异率{deviation['deviation_rate']}%")
+                logger.info(f"  新增差异预警 [{result['kpi_alert_level']}] {kpi.kpi_name}: 差异率{deviation['deviation_rate']}%")
 
         # 2. 趋势异常检测（每期检查连续3期）
         trend = check_trend_anomaly(db_session, kpi.id, period, consecutive=3)