diff --git a/backend/app/api/data.py b/backend/app/api/data.py
index 86b719d7..78c3f2d1 100644
--- a/backend/app/api/data.py
+++ b/backend/app/api/data.py
@@ -190,10 +190,16 @@ async def import_excel_smart(file: UploadFile = File(...), db: Session = Depends
     for code in known_codes:
         clean = re.sub(r'[\s\-_（）()]', '', code).lower()
         alias_map[clean] = code
+    # 中文名映射（"营业收入"→F_REVENUE）
+    name_map: dict[str, str] = {}
+    for code, kpi_obj in kpis.items():
+        name_map[kpi_obj.kpi_name] = code
 
-    # 8. 遍历导入
+    # 8. 遍历导入（匹配不上的自动创建KPI）
+    stype_prefix = {"PL": "PL_", "CF": "CF_", "BS": "BS_"}.get(stype or "", "EXT_")
     batch = hashlib.md5(str(datetime.now().timestamp()).encode()).hexdigest()[:12]
     imported = 0
+    created_kpis = 0
     skipped_rows = []
 
     for idx, row in df.iterrows():
@@ -208,24 +214,50 @@ async def import_excel_smart(file: UploadFile = File(...), db: Session = Depends
             skipped_rows.append(f"第{idx+2}行: 无法确定期间")
             continue
 
-        # 智能匹配KPI编码
+        # 清理科目名（去掉"一、""减：""加："等前缀）
+        clean_name = re.sub(r'^[一二三四五六七八九十、\s\+]+', '', raw_kpi)
+        clean_name = re.sub(r'^[减加]?[：:]\s*', '', clean_name).strip()
+        if not clean_name:
+            clean_name = raw_kpi
+
+        # 匹配KPI
         kpi_code = None
+
+        # ① 精确编码匹配（极少情况）
         if raw_kpi in known_codes:
             kpi_code = raw_kpi
-        else:
-            # 别名匹配
+        # ② 别名匹配（去符号小写）
+        if not kpi_code:
             clean_key = re.sub(r'[\s\-_（）()]', '', raw_kpi).lower()
             kpi_code = alias_map.get(clean_key)
-            # 模糊匹配（中文科目名→KPI编码）
-            if not kpi_code:
-                for code, kpi_obj in kpis.items():
-                    if raw_kpi in kpi_obj.kpi_name or kpi_obj.kpi_name in raw_kpi:
-                        kpi_code = code
-                        break
-
+        # ③ 中文名精确匹配
         if not kpi_code:
-            skipped_rows.append(f"第{idx+2}行: 「{raw_kpi}」未匹配到KPI")
-            continue
+            kpi_code = name_map.get(clean_name)
+        # ④ 中文名模糊匹配
+        if not kpi_code:
+            for code, kpi_obj in kpis.items():
+                if clean_name in kpi_obj.kpi_name or kpi_obj.kpi_name in clean_name:
+                    kpi_code = code
+                    break
+
+        # ⑤ 仍未匹配 → 自动创建KPI
+        if not kpi_code:
+            new_code = f"{stype_prefix}{len(kpis) + created_kpis + 1:03d}"
+            new_kpi = KPIDefinition(
+                kpi_code=new_code,
+                kpi_name=clean_name,
+                dimension="finance",
+                category="financial_report",
+                data_source_type="excel",
+                status="active",
+            )
+            db.add(new_kpi)
+            db.flush()
+            kpis[new_code] = new_kpi
+            known_codes.add(new_code)
+            name_map[clean_name] = new_code
+            kpi_code = new_code
+            created_kpis += 1
 
         try:
             val = float(raw_val)
@@ -248,6 +280,8 @@ async def import_excel_smart(file: UploadFile = File(...), db: Session = Depends
     # 9. 返回汇总
     stype_label = {"PL": "利润表", "CF": "现金流量表", "BS": "资产负债表"}.get(stype or "", "数据表")
     msg = f"✅ {stype_label}识别成功，导入{imported}条"
+    if created_kpis:
+        msg += f"，自动创建{created_kpis}个新KPI"
     if skipped_rows:
         msg += f"，{len(skipped_rows)}条跳过:\n" + "\n".join(skipped_rows[:8])
         if len(skipped_rows) > 8:
diff --git a/backend/app/api/kpis.py b/backend/app/api/kpis.py
index ed61d8c3..8faf5156 100644
--- a/backend/app/api/kpis.py
+++ b/backend/app/api/kpis.py
@@ -233,6 +233,77 @@ def get_kpi_score(
     }
 
 
+# ============================================================
+# KPI-glossary: 知识资产化 — KPI字典实时加载（供ChatBI财务Bot调用）
+# ============================================================
+
+@router.get("/glossary")
+def get_kpi_glossary(
+    entity_id: int = Query(1, ge=1),
+    db: Session = Depends(get_db),
+    current_user = Depends(require_auth),
+):
+    """KPI字典实时加载 — 返回所有KPI的定义、当前值、目标值、公式、维度、阈值
+
+    供ChatBI财务Bot在分析前调用，确保口径与系统一致。
+    返回字段: kpi_code, kpi_name, current_value, target_value, formula, dimension, threshold
+    """
+    kpis = db.query(KPIDefinition).filter(
+        KPIDefinition.status == "active",
+        KPIDefinition.entity_id == entity_id,
+    ).order_by(KPIDefinition.kpi_code).all()
+
+    result = []
+    for k in kpis:
+        # 获取最新实际值
+        latest_val = db.query(KPIValue).filter(
+            KPIValue.kpi_id == k.id,
+            KPIValue.actual_value.isnot(None),
+        ).order_by(KPIValue.period.desc()).first()
+
+        current_value = latest_val.actual_value if latest_val else None
+        latest_period = latest_val.period if latest_val else None
+
+        # 组装阈值描述
+        threshold = None
+        if k.threshold_green or k.threshold_yellow or k.threshold_red:
+            parts = []
+            if k.threshold_green:
+                parts.append(f"绿灯:{k.threshold_green}")
+            if k.threshold_yellow:
+                parts.append(f"黄灯:{k.threshold_yellow}")
+            if k.threshold_red:
+                parts.append(f"红灯:{k.threshold_red}")
+            threshold = " | ".join(parts)
+
+        result.append({
+            "kpi_id": k.id,
+            "kpi_code": k.kpi_code,
+            "kpi_name": k.kpi_name,
+            "dimension": k.dimension,
+            "category": k.category,
+            "formula": k.formula,
+            "formula_desc": k.formula_desc,
+            "unit": k.unit,
+            "target_value": k.target_value,
+            "current_value": current_value,
+            "latest_period": latest_period,
+            "threshold": threshold,
+            "responsible_dept": k.responsible_dept,
+            "responsible_user": k.responsible_user,
+            "data_source": k.data_source,
+            "data_owner": k.data_owner,
+            "frequency": k.frequency,
+            "status": k.status,
+        })
+
+    return {
+        "entity_id": entity_id,
+        "total": len(result),
+        "glossary": result,
+    }
+
+
 # ============================================================
 # KPI-6: KPI三级分解树
 # ============================================================