feat: CMA P1+P2 Round2 — 风险矩阵+COSO+预算方法

backend/app/api/action_plans.py

@@ -143,3 +143,163 @@ def delete_plan(plan_id: int, db: Session = Depends(get_db)):
     db.delete(plan)
     db.commit()
     return {"message": "已删除"}
+
+
+# ──────────────────────────────────────────────
+# 功能5: COSO内控自检表 (CMA P1 - COSO五要素)
+# ──────────────────────────────────────────────
+
+COSO_CHECKLIST_DATA = {
+    "hanke": {
+        "entity_name": "陕西酣客（白酒经销）",
+        "total_score": 46,
+        "max_score": 100,
+        "risk_level": "high",  # high / medium / low
+        "risk_label": "高风险",
+        "elements": [
+            {
+                "id": "control_environment",
+                "name": "控制环境",
+                "name_en": "Control Environment",
+                "score": 60,
+                "max_score": 100,
+                "status": "medium",
+                "items": [
+                    {"id": "ce_01", "text": "管理层重视内控", "passed": True, "detail": "✅ 任总亲自跟"},
+                    {"id": "ce_02", "text": "职责分离", "passed": True, "detail": "✅ 业务≠财务"},
+                    {"id": "ce_03", "text": "授权审批制度", "passed": False, "detail": "❌ 渠补无标准审批流程"},
+                    {"id": "ce_04", "text": "人事政策", "passed": False, "detail": "❌ 无定期轮岗"},
+                ],
+            },
+            {
+                "id": "risk_assessment",
+                "name": "风险评估",
+                "name_en": "Risk Assessment",
+                "score": 40,
+                "max_score": 100,
+                "status": "low",
+                "items": [
+                    {"id": "ra_01", "text": "风险识别机制", "passed": False, "detail": "❌ 没有系统风险清单"},
+                    {"id": "ra_02", "text": "风险应对预案", "passed": False, "detail": "❌ 现金断流无预案"},
+                ],
+            },
+            {
+                "id": "control_activities",
+                "name": "控制活动",
+                "name_en": "Control Activities",
+                "score": 30,
+                "max_score": 100,
+                "status": "low",
+                "items": [
+                    {"id": "ca_01", "text": "渠补审批流程", "passed": False, "detail": "❌ 口头谈，无记录"},
+                    {"id": "ca_02", "text": "费用审批流程", "passed": False, "detail": "❌ 超预算无拦截"},
+                    {"id": "ca_03", "text": "实物返利入账流程", "passed": False, "detail": "❌ 纯P&L不进系统"},
+                ],
+            },
+            {
+                "id": "information_communication",
+                "name": "信息与沟通",
+                "name_en": "Information & Communication",
+                "score": 70,
+                "max_score": 100,
+                "status": "medium",
+                "items": [
+                    {"id": "ic_01", "text": "财务报告及时性", "passed": True, "detail": "✅ 月度出表"},
+                    {"id": "ic_02", "text": "系统数据互通", "passed": False, "detail": "❌ 进销存≠财务账"},
+                ],
+            },
+            {
+                "id": "monitoring",
+                "name": "监控",
+                "name_en": "Monitoring",
+                "score": 30,
+                "max_score": 100,
+                "status": "low",
+                "items": [
+                    {"id": "mo_01", "text": "定期内审", "passed": False, "detail": "❌ 无"},
+                    {"id": "mo_02", "text": "异常追踪机制", "passed": False, "detail": "❌ 发现异常无跟踪"},
+                ],
+            },
+        ],
+    },
+    "bohai": {
+        "entity_name": "陕西博海科技（IT服务）",
+        "total_score": 55,
+        "max_score": 100,
+        "risk_level": "medium",
+        "risk_label": "中风险",
+        "elements": [
+            {
+                "id": "control_environment",
+                "name": "控制环境",
+                "name_en": "Control Environment",
+                "score": 70,
+                "max_score": 100,
+                "status": "medium",
+                "items": [
+                    {"id": "ce_01", "text": "管理层重视内控", "passed": True, "detail": "✅ 老板直接管"},
+                    {"id": "ce_02", "text": "职责分离", "passed": True, "detail": "✅ 业务≠财务≠技术"},
+                    {"id": "ce_03", "text": "授权审批制度", "passed": False, "detail": "❌ 部分项目无预算审批"},
+                ],
+            },
+            {
+                "id": "risk_assessment",
+                "name": "风险评估",
+                "name_en": "Risk Assessment",
+                "score": 50,
+                "max_score": 100,
+                "status": "low",
+                "items": [
+                    {"id": "ra_01", "text": "风险识别机制", "passed": False, "detail": "❌ 无正式风险清单"},
+                    {"id": "ra_02", "text": "风险应对预案", "passed": True, "detail": "✅ 重点项目有预案"},
+                ],
+            },
+            {
+                "id": "control_activities",
+                "name": "控制活动",
+                "name_en": "Control Activities",
+                "score": 50,
+                "max_score": 100,
+                "status": "low",
+                "items": [
+                    {"id": "ca_01", "text": "采购审批流程", "passed": True, "detail": "✅ 有标准流程"},
+                    {"id": "ca_02", "text": "项目交付流程", "passed": False, "detail": "❌ 验收流程不完善"},
+                ],
+            },
+            {
+                "id": "information_communication",
+                "name": "信息与沟通",
+                "name_en": "Information & Communication",
+                "score": 60,
+                "max_score": 100,
+                "status": "medium",
+                "items": [
+                    {"id": "ic_01", "text": "财务报告及时性", "passed": True, "detail": "✅ 月度出表"},
+                    {"id": "ic_02", "text": "项目沟通机制", "passed": False, "detail": "❌ 跨部门信息滞后"},
+                ],
+            },
+            {
+                "id": "monitoring",
+                "name": "监控",
+                "name_en": "Monitoring",
+                "score": 40,
+                "max_score": 100,
+                "status": "low",
+                "items": [
+                    {"id": "mo_01", "text": "定期内审", "passed": False, "detail": "❌ 无"},
+                    {"id": "mo_02", "text": "异常追踪机制", "passed": True, "detail": "✅ 项目延期有跟踪"},
+                ],
+            },
+        ],
+    },
+}
+
+
+@router.get("/coso-checklist")
+def get_coso_checklist(entity: str = "hanke"):
+    """COSO内控自检表 - CMA P1 COSO五要素"""
+    data = COSO_CHECKLIST_DATA.get(entity)
+    if not data:
+        data = COSO_CHECKLIST_DATA["hanke"]
+        data["entity_name"] = f"未知实体({entity})，默认返回酣客数据"
+    return data

backend/app/api/alerts.py

@@ -4,6 +4,9 @@ from sqlalchemy.orm import Session
 from app.database import get_db
 from app.auth_middleware import require_auth, require_role
 from app.models import KPIAlert, OperationLog
+import logging
+
+logger = logging.getLogger("cma.alerts")
 
 router = APIRouter(prefix="/api/cma/alerts", tags=["预警"],
     dependencies=[Depends(require_role("ceo", "finance", "business", "it"))],
@@ -28,3 +31,216 @@ def resolve_alert(alert_id: int, data: dict, db: Session = Depends(get_db)):
         from datetime import datetime; alert.resolved_at = datetime.now()
         db.commit()
     return {"message": "已处理", "assignee": alert.assignee}
+
+# ──────────────────────────────────────────────
+# 功能4: 风险矩阵热力图 (CMA P2 - ERM框架、风险识别四象限)
+# ──────────────────────────────────────────────
+
+RISK_MATRIX_DATA = {
+    "hanke": {
+        "entity_name": "陕西酣客（白酒经销）",
+        "quadrants": [
+            {
+                "impact": "high",
+                "probability": "high",
+                "label": "高影响×高概率",
+                "risks": [
+                    {
+                        "id": "risk_001",
+                        "name": "流动性风险",
+                        "impact_label": "高",
+                        "probability_label": "高",
+                        "detail": "现金2.2万 vs 短债350万 → 断流风险",
+                        "impact_value": 90,
+                        "probability_value": 85,
+                        "type": "red",
+                        "measures": ["催收大额应收", "协商短期借款续贷"],
+                        "responsible": "任富海",
+                        "deadline": "7月底",
+                    },
+                    {
+                        "id": "risk_002",
+                        "name": "合规风险",
+                        "impact_label": "高",
+                        "probability_label": "高",
+                        "detail": "欠税426万 · 折旧违规",
+                        "impact_value": 95,
+                        "probability_value": 80,
+                        "type": "red",
+                        "measures": ["补缴欠税计划", "重新梳理折旧政策"],
+                        "responsible": "任富海",
+                        "deadline": "8月底",
+                    },
+                ],
+            },
+            {
+                "impact": "high",
+                "probability": "medium",
+                "label": "高影响×中概率",
+                "risks": [
+                    {
+                        "id": "risk_003",
+                        "name": "政策风险",
+                        "impact_label": "高",
+                        "probability_label": "中",
+                        "detail": "白酒消费税调整可能导致成本上升15-20%",
+                        "impact_value": 85,
+                        "probability_value": 50,
+                        "type": "orange",
+                        "measures": ["关注政策动向", "预留税务缓冲资金"],
+                        "responsible": "财务部",
+                        "deadline": "持续关注",
+                    },
+                ],
+            },
+            {
+                "impact": "medium",
+                "probability": "high",
+                "label": "中影响×高概率",
+                "risks": [
+                    {
+                        "id": "risk_004",
+                        "name": "运营风险",
+                        "impact_label": "中",
+                        "probability_label": "高",
+                        "detail": "Model C 成本模型未落地，成本核算偏差",
+                        "impact_value": 60,
+                        "probability_value": 80,
+                        "type": "yellow",
+                        "measures": ["推动Model C落地", "建立成本标准化流程"],
+                        "responsible": "财务部",
+                        "deadline": "8月中",
+                    },
+                ],
+            },
+            {
+                "impact": "medium",
+                "probability": "medium",
+                "label": "中影响×中概率",
+                "risks": [
+                    {
+                        "id": "risk_005",
+                        "name": "战略风险",
+                        "impact_label": "中",
+                        "probability_label": "中",
+                        "detail": "酒类零交易，新业务方向不确定",
+                        "impact_value": 55,
+                        "probability_value": 55,
+                        "type": "yellow",
+                        "measures": ["制定新业务评估框架", "定期战略复盘"],
+                        "responsible": "管理层",
+                        "deadline": "9月底",
+                    },
+                ],
+            },
+            {
+                "impact": "low",
+                "probability": "low",
+                "label": "低影响×低概率",
+                "risks": [
+                    {
+                        "id": "risk_006",
+                        "name": "市场风险",
+                        "impact_label": "低",
+                        "probability_label": "低",
+                        "detail": "行业需求波动，但酣客已基本退出市场",
+                        "impact_value": 25,
+                        "probability_value": 20,
+                        "type": "green",
+                        "measures": ["定期监控行业数据"],
+                        "responsible": "业务部",
+                        "deadline": "每季度",
+                    },
+                    {
+                        "id": "risk_007",
+                        "name": "人员风险",
+                        "impact_label": "低",
+                        "probability_label": "低",
+                        "detail": "核心团队稳定，短期内无流失风险",
+                        "impact_value": 20,
+                        "probability_value": 15,
+                        "type": "green",
+                        "measures": ["保持团队激励", "关键岗位备份"],
+                        "responsible": "人事部",
+                        "deadline": "持续",
+                    },
+                ],
+            },
+        ],
+    },
+    "bohai": {
+        "entity_name": "陕西博海科技（IT服务）",
+        "quadrants": [
+            {
+                "impact": "high",
+                "probability": "medium",
+                "label": "高影响×中概率",
+                "risks": [
+                    {
+                        "id": "risk_b_001",
+                        "name": "现金流风险",
+                        "impact_label": "高",
+                        "probability_label": "中",
+                        "detail": "应收账款账期延长，现金流紧张",
+                        "impact_value": 85,
+                        "probability_value": 55,
+                        "type": "orange",
+                        "measures": ["加快应收催收", "建立信用管理制度"],
+                        "responsible": "任富海",
+                        "deadline": "7月底",
+                    },
+                ],
+            },
+            {
+                "impact": "medium",
+                "probability": "high",
+                "label": "中影响×高概率",
+                "risks": [
+                    {
+                        "id": "risk_b_002",
+                        "name": "项目交付风险",
+                        "impact_label": "中",
+                        "probability_label": "高",
+                        "detail": "多个项目并行，交付压力大",
+                        "impact_value": 65,
+                        "probability_value": 75,
+                        "type": "yellow",
+                        "measures": ["优化项目排期", "增加外包资源"],
+                        "responsible": "项目部",
+                        "deadline": "持续",
+                    },
+                ],
+            },
+            {
+                "impact": "low",
+                "probability": "medium",
+                "label": "低影响×中概率",
+                "risks": [
+                    {
+                        "id": "risk_b_003",
+                        "name": "技术迭代风险",
+                        "impact_label": "低",
+                        "probability_label": "中",
+                        "detail": "新技术跟踪不及时，可能落后",
+                        "impact_value": 30,
+                        "probability_value": 45,
+                        "type": "green",
+                        "measures": ["定期技术培训", "技术栈评估"],
+                        "responsible": "技术部",
+                        "deadline": "每季度",
+                    },
+                ],
+            },
+        ],
+    },
+}
+
+
+@router.get("/risk-matrix")
+def get_risk_matrix(entity: str = Query("hanke", description="hanke/bohai")):
+    """风险矩阵热力图数据 - CMA P2 ERM四象限"""
+    data = RISK_MATRIX_DATA.get(entity)
+    if not data:
+        data = RISK_MATRIX_DATA["hanke"]
+        data["entity_name"] = f"未知实体({entity})，默认返回酣客数据"
+    return data

backend/app/api/budget.py

@@ -334,3 +334,103 @@ def get_deviation_report(
         "summary": summary,
         "items": items,
     }
+
+
+# ──────────────────────────────────────────────
+# 功能6: 预算方法三选一向导 (CMA P1 - 增量/零基/弹性)
+# ──────────────────────────────────────────────
+
+@router.post("/method-comparison")
+def budget_method_comparison(data: dict):
+    """
+    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
+    """
+    entity = data.get("entity", "hanke")
+    last_month_budget = data.get("last_month_budget", 91)  # 上月预算（万）
+    current_revenue = data.get("current_revenue", 122)  # 当前收入（万）
+    fixed_costs = data.get("fixed_costs", {
+        "rent": 15,       # 房租（万）
+        "labor": 40,      # 人工（万）
+        "entertainment": 16,  # 招待费（万）
+        "misc": 12,       # 杂项（万）
+    })
+    variable_cost_rate = data.get("variable_cost_rate", 0.4862)  # 变动成本率
+
+    # 1. 增量预算: 基于上月统一调整
+    increment_rate = data.get("increment_rate", 0.05)  # 5%增幅
+    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"
+    )
+
+    # 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)
+    flexible_variable = round(current_revenue * variable_cost_rate * 0.4, 1)
+    flexible_total = round(flexible_fixed + flexible_variable, 1)
+    flexible_variance = round(last_month_budget - flexible_total, 1)
+    flex_detail = (
+        f"收入{current_revenue}万 → 对应费用预算 = {flexible_total}万"
+        f"（固定部分{flexible_fixed}万+变动部分{flexible_variable}万）"
+        f"，实际{last_month_budget}万 → 差异{flexible_variance}万 → {'效率问题' if flexible_variance > 0 else '节省'}"
+    )
+
+    # 推荐方法
+    recommended = "zero_based"
+
+    return {
+        "entity": entity,
+        "entity_name": "陕西酣客（白酒经销）" if entity == "hanke" else "陕西博海科技（IT服务）",
+        "methods": [
+            {
+                "id": "incremental",
+                "name": "增量预算",
+                "name_en": "Incremental Budgeting",
+                "result_value": incremental_result,
+                "detail": incremental_detail,
+                "pros": "简单快速",
+                "cons": "浪费持续",
+                "is_recommended": False,
+            },
+            {
+                "id": "zero_based",
+                "name": "零基预算",
+                "name_en": "Zero-Based Budgeting (ZBB)",
+                "result_value": zbb_total,
+                "savings": zbb_savings,
+                "detail": zbb_detail,
+                "pros": "最合理",
+                "cons": "耗时",
+                "is_recommended": True,
+            },
+            {
+                "id": "flexible",
+                "name": "弹性预算",
+                "name_en": "Flexible Budgeting",
+                "result_value": flexible_total,
+                "variance": flexible_variance,
+                "detail": flex_detail,
+                "pros": "动态响应",
+                "cons": "需要详细分类",
+                "is_recommended": False,
+            },
+        ],
+        "recommended": recommended,
+        "recommended_name": "零基预算",
+    }

frontend/src/api/index.ts

@@ -84,6 +84,7 @@ export const dataApi = {
 export const alertApi = {
   list: (params?: any) => api.get('/alerts', { params }),
   resolve: (id: number, data: any) => api.post(`/alerts/${id}/resolve`, data),
+  riskMatrix: (params?: any) => api.get('/alerts/risk-matrix', { params }),
 }
 
 export const alertRulesApi = {
@@ -120,6 +121,7 @@ export const actionPlanApi = {
   create: (data: any) => api.post('/action-plans', data),
   update: (id: number, data: any) => api.put(`/action-plans/${id}`, data),
   delete: (id: number) => api.delete(`/action-plans/${id}`),
+  cosoChecklist: (params?: any) => api.get('/action-plans/coso-checklist', { params }),
 }
 
 export const budgetApi = {
@@ -129,6 +131,7 @@ export const budgetApi = {
   delete: (id: number) => api.delete(`/budget/plans/${id}`),
   autoDecompose: (data: any) => api.post('/budget/auto-decompose', data),
   deviationReport: (params?: any) => api.get('/budget/deviation-report', { params }),
+  methodComparison: (data: any) => api.post('/budget/method-comparison', data),
 }
 
 export const costApi = {

frontend/src/views/ActionPlanLibrary.vue

@@ -1,14 +1,21 @@
 <template>
   <div style="padding:0 16px;">
-    <!-- 顶部标题+操作 -->
-    <div style="display:flex;justify-content:space-between;align-items:center;margin-bottom:16px;">
-      <h3 style="margin:0;">行动方案库</h3>
-      <div style="display:flex;gap:8px;align-items:center;">
+    <!-- 顶部tabs -->
+    <div style="display:flex;justify-content:space-between;align-items:center;margin-bottom:12px;">
+      <div>
+        <el-radio-group v-model="activeTab" size="small">
+          <el-radio-button value="plans">行动方案</el-radio-button>
+          <el-radio-button value="coso">COSO内控自检</el-radio-button>
+        </el-radio-group>
+      </div>
+      <div v-if="activeTab === 'plans'" style="display:flex;gap:8px;align-items:center;">
         <el-input v-model="searchKeyword" placeholder="搜索标题/KPI名称/编码" clearable style="width:240px;" @clear="loadData" @keyup.enter="loadData" />
         <el-button type="primary" @click="openCreate">+ 新建行动方案</el-button>
       </div>
     </div>
 
+    <!-- ===== 行动方案列表 ===== -->
+    <template v-if="activeTab === 'plans'">
     <!-- 状态统计卡片 -->
     <div style="display:flex;gap:12px;margin-bottom:16px;flex-wrap:wrap;">
       <div v-for="card in statCards" :key="card.key"
@@ -249,7 +256,66 @@
         <el-button @click="showDetail = false">关闭</el-button>
       </template>
     </MyDialog>
+
+  </template>
   </div>
+
+  <!-- ===== COSO内控自检 ===== -->
+  <template v-if="activeTab === 'coso'">
+    <div>
+      <div style="margin-bottom:12px;display:flex;gap:8px;align-items:center;">
+        <span style="font-weight:500;">COSO内控自检表 — CMA P1内部控制五要素</span>
+        <el-select v-model="cosoEntity" size="small" style="width:160px;" @change="loadCosoChecklist">
+          <el-option label="陕西酣客（白酒经销）" value="hanke" />
+          <el-option label="陕西博海科技（IT服务）" value="bohai" />
+        </el-select>
+        <el-button size="small" @click="loadCosoChecklist" :loading="cosoLoading">刷新</el-button>
+        <el-button v-if="cosoData" type="primary" size="small" style="margin-left:12px;">生成改善行动</el-button>
+      </div>
+
+      <div v-if="cosoData">
+        <!-- 总体评分 -->
+        <div style="margin-bottom:16px;padding:16px 20px;background:#f5f7fa;border-radius:8px;display:flex;align-items:center;gap:20px;">
+          <div>
+            <div style="font-size:12px;color:#909399;">总体内控评分</div>
+            <div style="font-size:36px;font-weight:700;margin-top:2px;"
+              :style="{ color: cosoData.total_score < 50 ? '#f56c6c' : cosoData.total_score < 70 ? '#e6a23c' : '#67c23a' }">
+              {{ cosoData.total_score }}/{{ cosoData.max_score }}
+            </div>
+          </div>
+          <div>
+            <el-tag :type="cosoData.risk_level === 'high' ? 'danger' : cosoData.risk_level === 'medium' ? 'warning' : 'success'" size="large" effect="dark" style="font-size:16px;padding:6px 16px;">
+              {{ cosoData.risk_label }}
+            </el-tag>
+          </div>
+          <div style="flex:1;display:flex;gap:12px;flex-wrap:wrap;">
+            <div v-for="el in cosoData.elements" :key="el.id" style="text-align:center;min-width:80px;">
+              <div style="font-size:20px;font-weight:600;" :style="{ color: el.score >= 60 ? '#67c23a' : el.score >= 40 ? '#e6a23c' : '#f56c6c' }">{{ el.score }}</div>
+              <div style="font-size:11px;color:#999;">{{ el.name }}</div>
+            </div>
+          </div>
+        </div>
+
+        <!-- 五要素折叠面板 -->
+        <div v-for="el in cosoData.elements" :key="el.id" style="margin-bottom:8px;border:1px solid #ebeef5;border-radius:8px;overflow:hidden;">
+          <div class="coso-element-header" @click="toggleCosoElement(el.id)" style="cursor:pointer;display:flex;align-items:center;gap:12px;padding:12px 16px;background:#fafafa;border-left:4px solid"
+            :style="{ borderLeftColor: el.score >= 60 ? '#67c23a' : el.score >= 40 ? '#e6a23c' : '#f56c6c' }">
+            <span style="flex:1;font-weight:500;">{{ el.name }}（{{ el.name_en }}）</span>
+            <el-progress :percentage="el.score" :stroke-width="14" :status="el.score >= 60 ? 'success' : el.score >= 40 ? 'warning' : 'exception'" style="width:160px;" />
+            <span :class="{ 'is-open': cosoExpanded[el.id] }" style="color:#999;transition:transform .2s;">▶</span>
+          </div>
+          <div v-show="cosoExpanded[el.id]" style="padding:8px 16px 12px;">
+            <div v-for="item in el.items" :key="item.id" style="display:flex;align-items:center;gap:10px;padding:6px 0;border-bottom:1px solid #f5f5f5;">
+              <span :style="{color: item.passed ? '#67c23a' : '#f56c6c', fontSize: '16px', fontWeight: 'bold'}">{{ item.passed ? '✅' : '❌' }}</span>
+              <span style="flex:1;font-size:14px;">{{ item.text }}</span>
+              <span style="font-size:12px;color:#666;">{{ item.detail }}</span>
+            </div>
+          </div>
+        </div>
+      </div>
+      <div v-else-if="!cosoLoading" style="padding:60px 0;text-align:center;color:#999;">暂无COSO自检数据</div>
+    </div>
+  </template>
 </template>
 
 <script setup lang="ts">
@@ -260,6 +326,7 @@ import { actionPlanApi, kpiApi, userApi } from '../api/index'
 import MyDialog from '../components/MyDialog.vue'
 
 const route = useRoute()
+const activeTab = ref((route.query?.tab as string) || 'plans')
 
 // ── 数据 ──
 const list = ref<any[]>([])
@@ -496,6 +563,29 @@ function statusLabel(status: string) {
   return map[status] || status
 }
 
+// ── COSO内控自检 ──
+const cosoEntity = ref('hanke')
+const cosoData = ref<any>(null)
+const cosoLoading = ref(false)
+const cosoExpanded = ref<Record<string, boolean>>({})
+
+function toggleCosoElement(id: string) {
+  cosoExpanded.value[id] = !cosoExpanded.value[id]
+}
+
+async function loadCosoChecklist() {
+  cosoLoading.value = true
+  try {
+    const r: any = await actionPlanApi.cosoChecklist({ entity: cosoEntity.value })
+    cosoData.value = r
+    // 默认展开第一个
+    if (r?.elements?.length > 0) {
+      cosoExpanded.value[r.elements[0].id] = true
+    }
+  } catch { ElMessage.error('加载COSO自检数据失败') }
+  cosoLoading.value = false
+}
+
 // ── 初始化 ──
 onMounted(() => {
   loadStats()

frontend/src/views/AlertList.vue

@@ -13,6 +13,7 @@
     <div style="margin:12px 0;display:flex;gap:12px;align-items:center;">
       <el-radio-group v-model="activeTab" size="small">
         <el-radio-button value="alerts">预警列表</el-radio-button>
+        <el-radio-button value="riskMatrix">风险矩阵</el-radio-button>
         <el-radio-button value="rules">预警规则配置</el-radio-button>
         <el-radio-button value="plans">改善行动</el-radio-button>
       </el-radio-group>
@@ -69,6 +70,68 @@
       </el-table>
     </template>
 
+    <!-- ===== 风险矩阵热力图 ===== -->
+    <template v-if="activeTab === 'riskMatrix'">
+      <div style="margin-bottom:12px;display:flex;gap:8px;align-items:center;">
+        <span style="font-weight:500;">风险矩阵 — CMA P2 ERM框架</span>
+        <el-select v-model="riskEntity" size="small" style="width:160px;" @change="loadRiskMatrix">
+          <el-option label="陕西酣客（白酒经销）" value="hanke" />
+          <el-option label="陕西博海科技（IT服务）" value="bohai" />
+        </el-select>
+        <el-button size="small" @click="loadRiskMatrix" :loading="riskLoading">刷新</el-button>
+      </div>
+
+      <div v-if="riskData" style="display:flex;gap:20px;flex-wrap:wrap;">
+        <!-- 四象限矩阵图 -->
+        <div style="flex:1;min-width:500px;">
+          <div style="font-size:12px;color:#909399;margin-bottom:4px;text-align:right;">概率 →</div>
+          <div style="display:grid;grid-template-columns:50px 1fr 1fr 1fr;gap:4px;">
+            <div style="font-size:11px;color:#909399;display:flex;align-items:center;justify-content:center;">影响 ↑</div>
+            <!-- Probability labels -->
+            <div style="font-size:11px;color:#909399;text-align:center;">低</div>
+            <div style="font-size:11px;color:#909399;text-align:center;">中</div>
+            <div style="font-size:11px;color:#909399;text-align:center;">高</div>
+
+            <!-- 高影响 row -->
+            <div style="font-size:11px;color:#909399;display:flex;align-items:center;justify-content:center;">高</div>
+            <risk-cell v-for="q in highImpactQuads" :key="q.label" :quadrant="q" @click="selectRisk(q)" />
+
+            <!-- 中影响 row -->
+            <div style="font-size:11px;color:#909399;display:flex;align-items:center;justify-content:center;">中</div>
+            <risk-cell v-for="q in medImpactQuads" :key="q.label" :quadrant="q" @click="selectRisk(q)" />
+
+            <!-- 低影响 row -->
+            <div style="font-size:11px;color:#909399;display:flex;align-items:center;justify-content:center;">低</div>
+            <risk-cell v-for="q in lowImpactQuads" :key="q.label" :quadrant="q" @click="selectRisk(q)" />
+          </div>
+        </div>
+
+        <!-- 风险详情面板 -->
+        <div style="width:360px;" v-if="selectedRisk">
+          <div style="font-weight:600;margin-bottom:8px;font-size:15px;">
+            <span :style="{color: riskTypeColor(selectedRisk.type)}">●</span>
+            {{ selectedRisk.name }}
+          </div>
+          <el-card shadow="never" style="margin-bottom:8px;">
+            <div style="margin-bottom:6px;"><span style="color:#909399;font-size:12px;">影响：</span>{{ selectedRisk.impact_label }}（{{ selectedRisk.impact_value }}分）</div>
+            <div style="margin-bottom:6px;"><span style="color:#909399;font-size:12px;">概率：</span>{{ selectedRisk.probability_label }}（{{ selectedRisk.probability_value }}分）</div>
+            <div style="margin-bottom:6px;"><span style="color:#909399;font-size:12px;">详情：</span>{{ selectedRisk.detail }}</div>
+            <div style="margin-bottom:6px;"><span style="color:#909399;font-size:12px;">应对措施：</span>
+              <ul style="margin:4px 0 0 16px;padding:0;">
+                <li v-for="m in selectedRisk.measures" :key="m" style="font-size:13px;">{{ m }}</li>
+              </ul>
+            </div>
+            <div style="margin-bottom:6px;"><span style="color:#909399;font-size:12px;">责任人：</span>{{ selectedRisk.responsible }}</div>
+            <div><span style="color:#909399;font-size:12px;">截止日：</span>{{ selectedRisk.deadline }}</div>
+          </el-card>
+        </div>
+        <div v-else style="width:360px;display:flex;align-items:center;justify-content:center;color:#ccc;font-size:14px;">
+          点击风险卡片查看详情
+        </div>
+      </div>
+      <div v-else-if="!riskLoading" style="padding:40px 0;text-align:center;color:#999;">暂无风险数据</div>
+    </template>
+
     <!-- ===== 预警规则配置 ===== -->
     <template v-if="activeTab === 'rules'">
       <div style="margin-bottom:12px;display:flex;gap:8px;">
@@ -265,10 +328,11 @@
 </template>
 
 <script setup lang="ts">
-import { ref, onMounted } from 'vue'
+import { ref, computed, onMounted } from 'vue'
 import { useRoute } from 'vue-router'
 import { ElMessage, ElMessageBox } from 'element-plus'
 import { alertApi, userApi, actionPlanApi, kpiApi, alertRulesApi } from '../api/index'
+import RiskCell from '../components/charts/RiskCell.vue'
 
 const route = useRoute()
 const activeTab = ref((route.meta?.tab as string) || 'alerts')
@@ -567,6 +631,35 @@ async function loadKpis() {
   try { const r: any = await kpiApi.list(); kpiOptions.value = r.data || [] } catch (e) {}
 }
 
+// ── 风险矩阵 ──
+const riskEntity = ref('hanke')
+const riskData = ref<any>(null)
+const riskLoading = ref(false)
+const selectedRisk = ref<any>(null)
+
+const highImpactQuads = computed(() => riskData.value?.quadrants?.filter((q: any) => q.impact === 'high') || [])
+const medImpactQuads = computed(() => riskData.value?.quadrants?.filter((q: any) => q.impact === 'medium') || [])
+const lowImpactQuads = computed(() => riskData.value?.quadrants?.filter((q: any) => q.impact === 'low') || [])
+
+function riskTypeColor(type: string): string {
+  return { red: '#f56c6c', orange: '#e6a23c', yellow: '#409eff', green: '#67c23a' }[type] || '#999'
+}
+
+function selectRisk(q: any) {
+  // If quad has only one risk, select it directly; otherwise pick first
+  selectedRisk.value = q.risks?.[0] || null
+}
+
+async function loadRiskMatrix() {
+  riskLoading.value = true
+  selectedRisk.value = null
+  try {
+    const r: any = await alertApi.riskMatrix({ entity: riskEntity.value })
+    riskData.value = r
+  } catch { ElMessage.error('加载风险矩阵失败') }
+  riskLoading.value = false
+}
+
 onMounted(() => {
   loadAlerts()
   loadRules()
@@ -579,4 +672,11 @@ onMounted(() => {
 .page-header { display:flex; justify-content:space-between; align-items:center; margin-bottom:12px; }
 .page-header h3 { margin:0; }
 .header-actions { display:flex; gap:8px; }
+.risk-cell { min-height:80px; border-radius:6px; padding:6px; background:#fafafa; border:1px solid #e8e8e8; }
+.risk-item { padding:4px 6px; margin-bottom:3px; border-radius:4px; font-size:12px; line-height:1.4; }
+.risk-item:last-child { margin-bottom:0; }
+.risk-dot { display:inline-block; width:8px; height:8px; border-radius:50%; margin-right:4px; }
+.risk-name { font-weight:500; }
+.risk-value { display:block; font-size:11px; color:#666; margin-top:1px; padding-left:12px; }
+.risk-empty { color:#ddd; text-align:center; line-height:80px; font-size:13px; }
 </style>

frontend/src/views/BudgetManagement.vue

@@ -176,6 +176,52 @@
           <el-table-column label="预警" width="80"><template #default="{ row }"><el-tag v-if="row.alert_level === 'red'" size="small" type="danger">严重</el-tag><el-tag v-else-if="row.alert_level === 'yellow'" size="small" type="warning">关注</el-tag><el-tag v-else size="small" type="success">正常</el-tag></template></el-table-column>
         </el-table>
       </el-tab-pane>
+
+      <el-tab-pane label="编制方法" name="method">
+        <div>
+          <p style="font-size:14px;color:#606266;margin-bottom:16px;">选择预算编制方法 — CMA P1 预算编制（增量预算 vs 零基预算 vs 弹性预算）</p>
+
+          <!-- 方法选择卡片 -->
+          <div style="display:flex;gap:16px;margin-bottom:20px;flex-wrap:wrap;">
+            <div v-for="m in budgetMethods" :key="m.id"
+              :class="['method-card', { selected: selectedMethod === m.id, recommended: m.is_recommended }]"
+              @click="selectedMethod = m.id; loadMethodDetail(m.id)"
+              style="flex:1;min-width:220px;border:2px solid #e8e8e8;border-radius:10px;padding:16px;cursor:pointer;transition:all .2s;position:relative;">
+              <div v-if="m.is_recommended" style="position:absolute;top:-10px;right:12px;background:#e6a23c;color:#fff;font-size:11px;padding:2px 10px;border-radius:8px;">推荐</div>
+              <div style="font-size:12px;color:#999;">{{ m.name_en }}</div>
+              <div style="font-size:18px;font-weight:600;margin:6px 0;">{{ m.name }}</div>
+              <div style="font-size:13px;color:#606266;margin-bottom:8px;">{{ m.pros }} · {{ m.cons }}</div>
+              <div v-if="m.result_value != null" style="font-size:24px;font-weight:700;color:#409eff;">{{ formatNumber(m.result_value) }}<span style="font-size:14px;font-weight:400;color:#999;"> 万</span></div>
+              <div v-if="m.savings" style="font-size:12px;color:#67c23a;">节省 {{ formatNumber(m.savings) }} 万</div>
+              <div v-if="m.variance" style="font-size:12px;" :style="{ color: m.variance > 0 ? '#f56c6c' : '#67c23a' }">差异 {{ m.variance > 0 ? '+' : '' }}{{ formatNumber(m.variance) }} 万</div>
+            </div>
+          </div>
+
+          <!-- 方法详情 -->
+          <el-card v-if="selectedMethodDetail" shadow="never" style="margin-bottom:12px;">
+            <template #header>
+              <div style="display:flex;justify-content:space-between;align-items:center;">
+                <span><strong>{{ selectedMethodDetail.name }}</strong> <span style="font-size:12px;color:#999;">{{ selectedMethodDetail.name_en }}</span></span>
+                <el-tag v-if="selectedMethodDetail.is_recommended" type="warning" effect="dark">推荐</el-tag>
+              </div>
+            </template>
+            <p style="margin:0 0 8px;color:#606266;">{{ selectedMethodDetail.detail }}</p>
+            <div style="display:flex;gap:20px;flex-wrap:wrap;">
+              <div><span style="color:#909399;">优点：</span>{{ selectedMethodDetail.pros }}</div>
+              <div><span style="color:#909399;">缺点：</span>{{ selectedMethodDetail.cons }}</div>
+            </div>
+            <div v-if="selectedMethodDetail.result_value != null" style="margin-top:12px;padding:10px 14px;background:#f0f9ff;border-radius:6px;display:flex;align-items:center;gap:12px;">
+              <span style="color:#909399;">预算结果：</span>
+              <span style="font-size:22px;font-weight:700;color:#409eff;">{{ formatNumber(selectedMethodDetail.result_value) }} 万</span>
+            </div>
+          </el-card>
+
+          <div style="display:flex;gap:8px;margin-top:16px;">
+            <el-button v-if="selectedMethod" type="primary" @click="confirmMethod">确认选择（{{ selectedMethodName }}）</el-button>
+            <el-button @click="refreshMethodComparison">刷新计算</el-button>
+          </div>
+        </div>
+      </el-tab-pane>
     </el-tabs>
 
     <MyDialog v-model="showAddBudget" title="新增预算" :width="500">
@@ -449,11 +495,41 @@ async function doDecompose() {
   decomposing.value = false
 }
 
+// ── 预算方法三选一向导 ──
+const selectedMethod = ref('zero_based')
+const budgetMethods = ref<any[]>([])
+const selectedMethodDetail = ref<any>(null)
+
+const selectedMethodName = computed(() => {
+  return budgetMethods.value.find(m => m.id === selectedMethod.value)?.name || ''
+})
+
+function loadMethodDetail(id: string) {
+  selectedMethodDetail.value = budgetMethods.value.find(m => m.id === id) || null
+}
+
+async function refreshMethodComparison() {
+  try {
+    const r: any = await budgetApi.methodComparison({ entity: 'hanke' })
+    budgetMethods.value = r.methods || []
+    selectedMethod.value = r.recommended || 'zero_based'
+    loadMethodDetail(selectedMethod.value)
+  } catch { ElMessage.error('加载预算方法对比失败') }
+}
+
+function confirmMethod() {
+  const m = selectedMethodDetail.value
+  if (m) {
+    ElMessage.success(`已选择「${m.name}」，预算结果：${m.result_value} 万`)
+  }
+}
+
 watch(activeTab, (tab) => {
   if (tab === 'decompose') loadBudget()
   else if (tab === 'strategy') loadStrategyBudget()
   else if (tab === 'versions') loadVersions()
   else if (tab === 'execution') loadExecutionReport()
+  else if (tab === 'method') refreshMethodComparison()
 })
 onMounted(async () => {
   await loadPublishedMaps()