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/tests/test_roadmap_r2r5.py

@@ -0,0 +1,187 @@
+"""
+路线图R2/R5 测试（2026-08-30）
+R2: 机会检测（KPI向好/预算余量/预测上行）
+R5: 预算↔现金流↔行动 闭环自检
+"""
+import pytest
+from datetime import datetime
+from sqlalchemy.orm import Session
+
+from tests.conftest import create_test_kpi
+from app.models import KPIDefinition, KPIValue, BudgetPlan, CashPlan, ActionPlan, KpiForecastLog
+
+from scripts.opportunity_detector import (
+    detect_kpi_improving, detect_budget_headroom, detect_rolling_up, detect_all, flatten,
+)
+from scripts.closed_loop_check import check_entity, build_report
+
+
+def _kpi(db, code, target=100.0, **kw):
+    return create_test_kpi(db, kpi_code=code, target_value=target, **kw)
+
+
+def _value(db, kpi_id, period, actual, entity_id=1):
+    v = KPIValue(kpi_id=kpi_id, period=period, actual_value=actual, entity_id=entity_id)
+    db.add(v)
+    return v
+
+
+def _budget(db, kpi_id, period, value, year=None, month=None, entity_id=1):
+    if year is None:
+        year = int(period.split("-")[0])
+        month = int(period.split("-")[1])
+    b = BudgetPlan(entity_id=entity_id, kpi_id=kpi_id, period=period, budget_value=value,
+                   budget_year=year, budget_month=month, version="v1.0", status="active")
+    db.add(b)
+    return b
+
+
+class TestOpportunityR2:
+    def test_kpi_improving(self, db):
+        """连续3期执行率>110% → KPI向好机会"""
+        kpi = _kpi(db, "OPP_01", target=100.0)
+        _value(db, kpi.id, "2026-04", 120.0)
+        _value(db, kpi.id, "2026-05", 130.0)
+        _value(db, kpi.id, "2026-06", 140.0)
+        db.commit()
+        out = detect_kpi_improving(db, 1)
+        assert len(out) == 1
+        assert out[0]["type"] == "kpi_improving"
+        assert out[0]["kpi_id"] == kpi.id
+
+    def test_kpi_improving_not_enough_data(self, db):
+        """不足3期不判定"""
+        kpi = _kpi(db, "OPP_02", target=100.0)
+        _value(db, kpi.id, "2026-05", 130.0)
+        _value(db, kpi.id, "2026-06", 140.0)
+        db.commit()
+        assert detect_kpi_improving(db, 1) == []
+
+    def test_kpi_improving_low_ratio_skip(self, db):
+        """执行率未超110%不判定"""
+        kpi = _kpi(db, "OPP_03", target=100.0)
+        _value(db, kpi.id, "2026-04", 90.0)
+        _value(db, kpi.id, "2026-05", 95.0)
+        _value(db, kpi.id, "2026-06", 100.0)
+        db.commit()
+        assert detect_kpi_improving(db, 1) == []
+
+    def test_budget_headroom(self, db):
+        """当月预算执行率<70% → 预算余量机会"""
+        kpi = _kpi(db, "OPP_04", target=1000.0)
+        _value(db, kpi.id, "2026-08", 300.0)
+        _budget(db, kpi.id, "2026-08", 1000.0)
+        db.commit()
+        out = detect_budget_headroom(db, 1)
+        assert len(out) == 1
+        assert out[0]["type"] == "budget_headroom"
+
+    def test_budget_headroom_negative_skip(self, db):
+        """实际值为负（现金流异常）不误判为余量"""
+        kpi = _kpi(db, "OPP_05", target=1000.0)
+        _value(db, kpi.id, "2026-08", -500.0)
+        _budget(db, kpi.id, "2026-08", 1000.0)
+        db.commit()
+        assert detect_budget_headroom(db, 1) == []
+
+    def test_budget_headroom_dedup(self, db):
+        """同KPI同期间多版本预算只取一条"""
+        kpi = _kpi(db, "OPP_06", target=1000.0)
+        _value(db, kpi.id, "2026-08", 300.0)
+        _budget(db, kpi.id, "2026-08", 1000.0)
+        b2 = _budget(db, kpi.id, "2026-08", 2000.0)
+        b2.version = "v2.0"
+        db.commit()
+        assert len(detect_budget_headroom(db, 1)) == 1
+
+    def test_rolling_up(self, db):
+        """预测值上升 → 滚动机会"""
+        kpi = _kpi(db, "OPP_07", target=100.0)
+        now = datetime.now()
+        db.add(KpiForecastLog(entity_id=1, kpi_id=kpi.id, kpi_code=kpi.kpi_code,
+                              period="2026-07", forecast_value=100.0, model="linear",
+                              created_at=now))
+        db.add(KpiForecastLog(entity_id=1, kpi_id=kpi.id, kpi_code=kpi.kpi_code,
+                              period="2026-08", forecast_value=130.0, model="linear",
+                              created_at=now))
+        db.commit()
+        out = detect_rolling_up(db, 1)
+        assert len(out) == 1
+        assert out[0]["type"] == "rolling_up"
+
+    def test_rolling_down_skip(self, db):
+        """预测下降不判定为机会"""
+        kpi = _kpi(db, "OPP_08", target=100.0)
+        now = datetime.now()
+        db.add(KpiForecastLog(entity_id=1, kpi_id=kpi.id, kpi_code=kpi.kpi_code,
+                              period="2026-07", forecast_value=130.0, model="linear",
+                              created_at=now))
+        db.add(KpiForecastLog(entity_id=1, kpi_id=kpi.id, kpi_code=kpi.kpi_code,
+                              period="2026-08", forecast_value=100.0, model="linear",
+                              created_at=now))
+        db.commit()
+        assert detect_rolling_up(db, 1) == []
+
+    def test_flatten(self):
+        d = {"kpi_improving": [1], "budget_headroom": [2, 3], "rolling_up": []}
+        assert flatten(d) == [1, 2, 3]
+
+
+class TestClosedLoopR5:
+    def test_overrun_missing_both(self, db):
+        """超预算且缺现金流/行动 → 提示同步"""
+        kpi = _kpi(db, "CL_01", target=100.0)
+        _value(db, kpi.id, "2026-08", 200.0)
+        _budget(db, kpi.id, "2026-08", 100.0)
+        db.commit()
+        r = check_entity(db, 1, "2026-08")
+        assert len(r["issues"]) == 1
+        it = r["issues"][0]
+        assert it["abnormal_type"] == "超预算"
+        assert "现金流" in it["missing"]
+        assert "行动方案" in it["missing"]
+
+    def test_overrun_has_cash_and_action(self, db):
+        """超预算但有现金流+行动 → 三闭环同步"""
+        kpi = _kpi(db, "CL_02", target=100.0)
+        _value(db, kpi.id, "2026-08", 200.0)
+        b = _budget(db, kpi.id, "2026-08", 100.0)
+        db.add(CashPlan(entity_id=1, plan_type="receive", related_kpi_id=kpi.id, budget_plan_id=b.id,
+                        amount=200.0, plan_date=datetime(2026, 8, 15), status="pending"))
+        db.add(ActionPlan(kpi_id=kpi.id, title="改善计划", status="in_progress"))
+        db.commit()
+        r = check_entity(db, 1, "2026-08")
+        assert len(r["issues"]) == 1
+        assert r["issues"][0]["missing"] == []
+
+    def test_normal_no_issue(self, db):
+        """执行率正常 → 无异常"""
+        kpi = _kpi(db, "CL_03", target=100.0)
+        _value(db, kpi.id, "2026-08", 100.0)
+        _budget(db, kpi.id, "2026-08", 100.0)
+        db.commit()
+        r = check_entity(db, 1, "2026-08")
+        assert r["issues"] == []
+
+    def test_low_execution(self, db):
+        """低执行率 → 异常（warning）"""
+        kpi = _kpi(db, "CL_04", target=100.0)
+        _value(db, kpi.id, "2026-08", 50.0)
+        _budget(db, kpi.id, "2026-08", 100.0)
+        db.commit()
+        r = check_entity(db, 1, "2026-08")
+        assert len(r["issues"]) == 1
+        assert r["issues"][0]["abnormal_type"] == "低执行"
+        assert r["issues"][0]["level"] == "warning"
+
+    def test_build_report(self):
+        result = {"entity_id": 1, "period": "2026-08", "issues": [
+            {"kpi_id": 1, "kpi_name": "营收", "period": "2026-08", "budget_value": 100.0,
+             "actual_value": 200.0, "exec_ratio": 200.0, "abnormal_type": "超预算",
+             "level": "critical", "cash_plan_count": 0, "action_plan_count": 0,
+             "missing": ["现金流", "行动方案"], "suggestion": "请同步现金流、行动方案"}
+        ]}
+        report = build_report([result], "2026-08-30 12:00:00")
+        assert "闭环自检" in report
+        assert "营收" in report
+        assert "共发现异常 1 项" in report