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,
+    }