feat: 路线图R1决策建议一键落地+R2机会推送+R5预算闭环

R1(P0): AI建议一键应用到KPI/预算/行动方案
- 新表 ai_suggestions + AISuggestion 模型(init_db自动建)
- /api/cma/ai/suggestions CRUD + /{id}/apply(复用kpis/budget/action_plans) + dismiss
- 应用写 OperationLog(action=ai_suggestion_apply, detail含suggestion_id/before/after)
- 规则驱动建议生成 generate_rule_suggestions(低执行率/高执行率/预算超支/pending预警)
- 幂等: 同entity+type+target_id+title+unapplied不重复建; applied后拒绝重复应用
- 前端: Dashboard AI面板建议卡(应用到/忽略) + 建议中心页 /ai-suggestions

R2(P1): 数据找人扩大-机会类推送
- scripts/opportunity_detector.py: KPI向好(执行率>110%)/预算余量(<70%且actual>0)/预测上行
- scripts/daily_push.py: 异常+机会 每日9:15推企微(8800/send, --dry-run调试)
- crontab: 15 9 * * * (alert_generator 9:00之后)

R5(P0): 预算闭环加固
- auto-decompose批量幂等: 只取年度行(period=YYYY-00)+同KPI多版本取一行
- scripts/closed_loop_check.py: 预算执行率异常→检查现金流/行动同步→缺失提示+报告
- scripts/verify_decompose_idempotent.py: 幂等验证脚本

测试: test_ai_suggestions(10例)+test_roadmap_r2r5(14例); 修test_budget幂等契约适配年度行
全量: 673 passed

backend/scripts/daily_push.py

@@ -0,0 +1,125 @@
+"""每日数据找人推送 — 路线图R2 (2026-08-30)
+
+北极星③：主动推送扩大 —— 异常 + 机会两类。
+- 异常类：待处理预警（kpi_alerts pending）
+- 机会类：KPI向好 / 预算余量 / 预测上行（opportunity_detector）
+复用企微通道 8800/send（公司群中继服务）。
+
+用法: /root/cma-management/backend/venv/bin/python3 scripts/daily_push.py [--dry-run]
+cron: 15 9 * * *  (alert_generator 9:00 之后)
+"""
+import sys
+import os
+import json
+import logging
+import argparse
+from datetime import datetime
+
+sys.path.insert(0, os.path.dirname(os.path.dirname(os.path.abspath(__file__))))
+
+from app.database import get_session_local
+from app.models import KPIDefinition, KPIAlert
+from scripts.opportunity_detector import detect_all, flatten
+
+logger = logging.getLogger("cma.daily_push")
+
+RELAY_URL = "http://127.0.0.1:8800/send"
+SOURCE = "管理会计OS"
+
+
+def collect_exceptions(db, limit: int = 10) -> list:
+    """异常类：待处理预警（red/yellow）"""
+    out = []
+    alerts = db.query(KPIAlert).filter(
+        KPIAlert.status == "pending",
+        KPIAlert.alert_level.in_(["red", "yellow"]),
+    ).order_by(KPIAlert.created_at.desc()).limit(limit).all()
+    for a in alerts:
+        k = db.query(KPIDefinition).filter(KPIDefinition.id == a.kpi_id).first()
+        kpi_name = k.kpi_name if k else f"KPI#{a.kpi_id}"
+        icon = "🔴" if a.alert_level == "red" else "🟡"
+        out.append({
+            "type": "exception",
+            "title": f"{icon} {kpi_name} 预警",
+            "detail": f"({a.alert_level}) {a.alert_message}",
+            "kpi_id": a.kpi_id,
+            "kpi_name": kpi_name,
+            "period": "",
+        })
+    return out
+
+
+def build_message(exceptions: list, opportunities: list) -> str:
+    """组装 markdown 推送内容"""
+    now = datetime.now().strftime("%Y-%m-%d %H:%M")
+    lines = [f"## 📊 管理会计OS · 每日经营播报", f"**{now}**", ""]
+
+    lines.append("### ⚠️ 异常关注")
+    if exceptions:
+        for e in exceptions:
+            lines.append(f"- {e['title']}")
+            lines.append(f"  {e['detail']}")
+    else:
+        lines.append("- 今日无待处理预警 ✅")
+
+    lines.append("")
+    lines.append("### 🎯 机会发现")
+    if opportunities:
+        for o in opportunities:
+            lines.append(f"- {o['title']}")
+            lines.append(f"  {o['detail']}")
+    else:
+        lines.append("- 今日暂无显著机会")
+
+    lines.append("")
+    lines.append("---")
+    lines.append("💡 数据找人：异常要处理，机会要把握。详情见 CMA 系统。")
+    return "\n".join(lines)
+
+
+def push_wecom(msg: str) -> dict:
+    """通过8800中继推送企微"""
+    import urllib.request
+    import urllib.parse
+    data = urllib.parse.urlencode({
+        "msg": msg,
+        "source": SOURCE,
+        "msgtype": "markdown",
+    }).encode("utf-8")
+    req = urllib.request.Request(RELAY_URL, data=data,
+                                 headers={"Content-Type": "application/x-www-form-urlencoded"})
+    try:
+        with urllib.request.urlopen(req, timeout=15) as resp:
+            result = json.loads(resp.read().decode("utf-8"))
+            return result
+    except Exception as e:
+        return {"ok": False, "error": f"推送异常: {e}"}
+
+
+def main():
+    parser = argparse.ArgumentParser()
+    parser.add_argument("--dry-run", action="store_true", help="只打印不推送")
+    parser.add_argument("--entity-id", type=int, default=1)
+    args = parser.parse_args()
+
+    db = get_session_local()()
+    try:
+        exceptions = collect_exceptions(db)
+        opportunities = flatten(detect_all(db, args.entity_id))
+        msg = build_message(exceptions, opportunities)
+
+        if args.dry_run:
+            print(msg)
+            print(f"\n[DRY-RUN] 异常{len(exceptions)}条 / 机会{len(opportunities)}条")
+            return
+
+        result = push_wecom(msg)
+        print(f"推送结果: {json.dumps(result, ensure_ascii=False)}")
+        print(f"统计: 异常{len(exceptions)}条 / 机会{len(opportunities)}条")
+    finally:
+        db.close()
+
+
+if __name__ == "__main__":
+    logging.basicConfig(level=logging.INFO)
+    main()