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

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This commit is contained in:
Hermes CI Fix
2026-07-16 17:09:32 +08:00
parent 82919b1616
commit 9eded3e4fe
7 changed files with 750 additions and 5 deletions
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backend/app/api/action_plans.py
+160
View File
@@ -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
+216
View File
@@ -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
+100
View File
@@ -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",
}