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/app/api/ai_analysis.py

@@ -2,17 +2,185 @@
 from fastapi import APIRouter, Depends, HTTPException, Query, Request
 from fastapi.responses import StreamingResponse
 from sqlalchemy.orm import Session
-from sqlalchemy import func, text as sa_text
+from sqlalchemy import func, text as sa_text, or_
 from app.database import get_db
+from app.deps import get_entity_id
 from app.auth_middleware import require_auth, require_role
-from app.models import KPIDefinition, KPIValue, KPIAlert, StrategicMap, User, ActionPlan
+from app.models import KPIDefinition, KPIValue, KPIAlert, StrategicMap, User, ActionPlan, BudgetPlan, AISuggestion
 from app.utils.cache import get as cache_get, set as cache_set
 import json, hashlib, httpx, os
-from datetime import datetime
+from datetime import datetime, date
 router = APIRouter(prefix="/api/cma/ai", tags=["AI分析"],
     dependencies=[Depends(require_role("ceo", "finance", "business", "it"))],
 )
 
+
+# ============================================================
+# R1 决策建议生成（规则驱动，稳定可复现，落库 ai_suggestions）
+# ============================================================
+def _sug_dict(s: AISuggestion) -> dict:
+    return {
+        "id": s.id,
+        "entity_id": s.entity_id,
+        "source": s.source,
+        "suggestion_type": s.suggestion_type,
+        "target_type": s.target_type,
+        "target_id": s.target_id,
+        "title": s.title,
+        "content": s.content,
+        "suggestion_data": s.suggestion_data or {},
+        "status": s.status,
+        "applied_by": s.applied_by,
+        "applied_at": s.applied_at.isoformat() if s.applied_at else None,
+        "apply_detail": s.apply_detail or [],
+        "created_at": s.created_at.isoformat() if s.created_at else None,
+    }
+
+
+def _existing_unapplied(db: Session, entity_id: int, suggestion_type: str,
+                        target_id: int, title: str) -> bool:
+    """幂等：同entity+类型+目标+标题的未应用建议存在则跳过"""
+    return db.query(AISuggestion).filter(
+        AISuggestion.entity_id == entity_id,
+        AISuggestion.suggestion_type == suggestion_type,
+        AISuggestion.target_id == target_id,
+        AISuggestion.title == title,
+        AISuggestion.status == "unapplied",
+    ).first() is not None
+
+
+def generate_rule_suggestions(db: Session, entity_id: int,
+                              source: str = "dashboard", user_id: int = None,
+                              kpi_id: int = None) -> list:
+    """从数据规则生成决策建议并落库（R1，路线图2026-08-30）
+
+    规则：
+      1. KPI执行率<70% → 建议建行动方案（异常类）
+      2. KPI执行率>110% → 建议上调KPI目标（机会类）
+      3. 预算执行率>110% → 建议调预算（预算类）
+      4. 有pending预警 → 建议建行动方案处理预警
+    幂等：同 entity+type+target_id+title+status=unapplied 不重复建。
+    """
+    now = datetime.now()
+    period = now.strftime("%Y-%m")
+    created = []
+
+    def _add(suggestion_type: str, target_type: str, tid: int,
+             title: str, content: str, suggestion_data: dict):
+        nonlocal created
+        if _existing_unapplied(db, entity_id, suggestion_type, tid, title):
+            return
+        sug = AISuggestion(
+            entity_id=entity_id,
+            user_id=user_id,
+            source=source,
+            suggestion_type=suggestion_type,
+            target_type=target_type,
+            target_id=tid,
+            title=title,
+            content=content,
+            suggestion_data=suggestion_data,
+            status="unapplied",
+        )
+        db.add(sug)
+        created.append(sug)
+
+    # 查询KPI（可按kpi_id过滤）
+    q = db.query(KPIDefinition).filter(KPIDefinition.entity_id == entity_id,
+                                       KPIDefinition.status == "active")
+    if kpi_id:
+        q = q.filter(KPIDefinition.id == kpi_id)
+    kpis = q.all()
+
+    for k in kpis:
+        latest = db.query(KPIValue).filter(
+            KPIValue.kpi_id == k.id,
+            or_(
+                KPIValue.entity_id == entity_id,
+                KPIValue.entity_id.is_(None),
+            ),
+        ).order_by(KPIValue.period.desc()).first()
+        if not latest or latest.actual_value is None:
+            continue
+        actual = latest.actual_value
+        target = k.target_value
+        ratio = (actual / target) if target else None
+
+        # 1. 异常：执行率<70% → 建行动方案
+        if ratio is not None and ratio < 0.7:
+            title = f"提升 {k.kpi_name}：达成率仅{ratio*100:.0f}%"
+            content = (f"KPI[{k.kpi_name}] 最新期间{latest.period}实际值{actual:g}，"
+                       f"目标{target:g}，达成率{ratio*100:.1f}%，低于70%预警线。"
+                       f"建议制定专项改善行动方案。")
+            _add("action_plan", "kpi", k.id, title, content, {
+                "kpi_id": k.id, "priority": "high",
+                "title": f"改善: {k.kpi_name}达成率提升",
+            })
+        # 2. 机会：执行率>110% → 上调KPI目标
+        elif ratio is not None and ratio > 1.1:
+            new_target = round(actual * 1.05, 2)
+            title = f"上调 {k.kpi_name} 目标：达成率{ratio*100:.0f}%超预期"
+            content = (f"KPI[{k.kpi_name}] 达成率{ratio*100:.1f}%超过110%，"
+                       f"建议将目标从{target:g}上调至{new_target:g}，保持牵引力。")
+            _add("kpi_target", "kpi", k.id, title, content, {
+                "kpi_id": k.id, "target_value": new_target,
+            })
+
+    # 3. 预算执行率>110% → 调预算
+    budget_rows = db.query(BudgetPlan).filter(
+        BudgetPlan.entity_id == entity_id,
+        BudgetPlan.status == "active",
+        BudgetPlan.period == period,
+    ).all()
+    for b in budget_rows:
+        actual = db.query(func.max(KPIValue.actual_value)).filter(
+            KPIValue.kpi_id == b.kpi_id,
+            KPIValue.period == b.period,
+        ).scalar()
+        if actual is None or b.budget_value is None or b.budget_value <= 0:
+            continue
+        exec_ratio = actual / b.budget_value
+        if exec_ratio > 1.1:
+            kpi_name = "KPI"
+            k = db.query(KPIDefinition).filter(KPIDefinition.id == b.kpi_id).first()
+            if k:
+                kpi_name = k.kpi_name
+            title = f"调整 {kpi_name} 预算：执行率{exec_ratio*100:.0f}%超预算"
+            content = (f"预算[{kpi_name}] {period}预算值{b.budget_value:g}，"
+                       f"实际{actual:g}，执行率{exec_ratio*100:.1f}%超过110%。"
+                       f"建议同步调整预算/现金流/行动方案。")
+            _add("budget_adjust", "budget", b.kpi_id, title, content, {
+                "kpi_id": b.kpi_id, "period": period, "budget_value": round(actual, 2),
+            })
+
+    # 4. pending预警 → 建行动方案
+    alerts = db.query(KPIAlert).filter(KPIAlert.status == "pending").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}"
+        title = f"处理预警：{kpi_name} {a.alert_message[:30]}"
+        content = f"存在待处理预警（{a.alert_level}级）：{a.alert_message}。建议建立行动方案跟进。"
+        _add("action_plan", "alert", a.id, title, content, {
+            "kpi_id": a.kpi_id, "priority": "high" if a.alert_level == "red" else "medium",
+            "alert_id": a.id,
+            "title": f"处理预警: {kpi_name}",
+        })
+
+    if created:
+        db.commit()
+        for s in created:
+            db.refresh(s)
+    return created
+
+
+def _unapplied_suggestions(db: Session, entity_id: int, limit: int = 20) -> list:
+    items = db.query(AISuggestion).filter(
+        AISuggestion.entity_id == entity_id,
+        AISuggestion.status == "unapplied",
+    ).order_by(AISuggestion.created_at.desc()).limit(limit).all()
+    return [_sug_dict(s) for s in items]
+
+
 async def _call_deepseek(prompt: str) -> str:
     """调用DeepSeek API"""
     api_key = os.getenv("DEEPSEEK_API_KEY", "sk-8e24e6eb87f2475e96ea0980002dc2e8")
@@ -34,15 +202,23 @@ async def _call_deepseek(prompt: str) -> str:
         return data.get("choices", [{}])[0].get("message", {}).get("content", "")
 
 @router.get("/dashboard-analysis")
-async def dashboard_analysis(role: str = Query("ceo"), db: Session = Depends(get_db)):
+async def dashboard_analysis(role: str = Query("ceo"), db: Session = Depends(get_db),
+                             entity_id: int = Depends(get_entity_id)):
     """AI分析驾驶舱数据"""
     # 尝试缓存
-    cache_key = f"dashboard_analysis:{role}"
+    cache_key = f"dashboard_analysis:{role}:{entity_id}"
     cached = cache_get("ai", cache_key)
     if cached:
+        # 缓存命中（LLM文本10分钟内不重复调用），但轻量规则建议仍执行（幂等）
+        try:
+            generate_rule_suggestions(db, entity_id, source="dashboard")
+        except Exception:
+            pass
+        cached["suggestions"] = _unapplied_suggestions(db, entity_id)
         return cached
     # 获取当前KPI数据
-    kpis = db.query(KPIDefinition).filter(KPIDefinition.status == "active").all()
+    kpis = db.query(KPIDefinition).filter(KPIDefinition.entity_id == entity_id,
+                                          KPIDefinition.status == "active").all()
     kpi_summary = []
     for k in kpis:
         latest = db.query(KPIValue).filter(KPIValue.kpi_id == k.id).order_by(KPIValue.period.desc()).first()
@@ -81,17 +257,25 @@ async def dashboard_analysis(role: str = Query("ceo"), db: Session = Depends(get
     except Exception as e:
         analysis = f"AI分析暂时不可用: {str(e)}"
     
-    result = {"analysis": analysis, "kpi_count": len(kpi_summary), "alert_count": alerts}
+    # R1: 规则驱动生成可落地决策建议（幂等落库）
+    try:
+        generate_rule_suggestions(db, entity_id, source="dashboard")
+    except Exception as e:
+        pass
+    
+    result = {"analysis": analysis, "kpi_count": len(kpi_summary), "alert_count": alerts,
+              "suggestions": _unapplied_suggestions(db, entity_id)}
     # 缓存10分钟
     cache_set("ai", cache_key, result, ttl_seconds=600)
     return result
 
 
 @router.get("/kpi-analysis/{kpi_id}")
-async def kpi_analysis(kpi_id: int, db: Session = Depends(get_db)):
+async def kpi_analysis(kpi_id: int, db: Session = Depends(get_db),
+                       entity_id: int = Depends(get_entity_id)):
     """AI分析单个KPI"""
     # 尝试缓存
-    cache_key = f"kpi_analysis:{kpi_id}"
+    cache_key = f"kpi_analysis:{kpi_id}:{entity_id}"
     cached = cache_get("ai", cache_key)
     if cached:
         return cached
@@ -129,7 +313,14 @@ KPI名称：{kpi.kpi_name}
     except Exception as e:
         analysis = f"分析暂时不可用: {str(e)}"
     
-    result = {"kpi_name": kpi.kpi_name, "analysis": analysis}
+    # R1: 生成该KPI的可落地建议
+    try:
+        generate_rule_suggestions(db, entity_id, source="kpi", kpi_id=kpi_id)
+    except Exception as e:
+        pass
+    
+    result = {"kpi_name": kpi.kpi_name, "analysis": analysis,
+              "suggestions": _unapplied_suggestions(db, entity_id)}
     cache_set("ai", cache_key, result, ttl_seconds=600)
     return result
 

backend/app/api/ai_suggestions.py

@@ -0,0 +1,336 @@
+"""AI决策建议 — 一键应用到KPI/预算/行动方案 (路线图R1 2026-08-30)
+
+北极星④决策闭环：AI建议 → 点击应用 → 写库变更 → OperationLog留痕 → 前端可查已应用/未应用。
+应用动作复用现有 kpis/budget/action_plans 数据模型，不新建业务接口。
+"""
+from fastapi import APIRouter, Depends, HTTPException, Query, Request
+from sqlalchemy.orm import Session
+from sqlalchemy import func
+from typing import Optional
+from datetime import datetime
+
+from app.database import get_db
+from app.deps import get_entity_id, resolve_entity_for_request
+from app.auth_middleware import require_auth, require_role
+from app.models import AISuggestion, KPIDefinition, KPIValue, OperationLog, BudgetPlan, ActionPlan
+
+router = APIRouter(prefix="/api/cma/ai/suggestions", tags=["AI建议"],
+    dependencies=[Depends(require_role("ceo", "finance", "business", "it"))],
+)
+
+
+def _sug_dict(s: AISuggestion) -> dict:
+    return {
+        "id": s.id,
+        "entity_id": s.entity_id,
+        "user_id": s.user_id,
+        "source": s.source,
+        "suggestion_type": s.suggestion_type,
+        "target_type": s.target_type,
+        "target_id": s.target_id,
+        "title": s.title,
+        "content": s.content,
+        "suggestion_data": s.suggestion_data or {},
+        "status": s.status,
+        "applied_by": s.applied_by,
+        "applied_at": s.applied_at.isoformat() if s.applied_at else None,
+        "apply_detail": s.apply_detail or [],
+        "created_at": s.created_at.isoformat() if s.created_at else None,
+    }
+
+
+@router.post("")
+def create_suggestion(
+    request: Request,
+    data: dict,
+    db: Session = Depends(get_db),
+    current_user=Depends(require_auth),
+):
+    """创建AI建议（前端AI分析/手动保存建议）"""
+    suggestion_type = data.get("suggestion_type") or data.get("type")
+    title = (data.get("title") or "").strip()
+    if not suggestion_type:
+        raise HTTPException(400, "缺少 suggestion_type (kpi_target/budget_adjust/action_plan)")
+    if not title:
+        raise HTTPException(400, "缺少 title")
+
+    entity_id = resolve_entity_for_request(request, data.get("entity_id") or 1)
+
+    sug = AISuggestion(
+        entity_id=entity_id,
+        user_id=getattr(current_user, "id", None),
+        source=data.get("source", "manual"),
+        suggestion_type=suggestion_type,
+        target_type=data.get("target_type", "kpi"),
+        target_id=data.get("target_id"),
+        title=title,
+        content=data.get("content"),
+        suggestion_data=data.get("suggestion_data") or {},
+        status="unapplied",
+    )
+    db.add(sug)
+    db.commit()
+    db.refresh(sug)
+    return {"success": True, "message": "建议已保存", "data": _sug_dict(sug)}
+
+
+@router.get("")
+def list_suggestions(
+    status: Optional[str] = Query(None, description="unapplied/applied/dismissed"),
+    suggestion_type: Optional[str] = Query(None),
+    entity_id: int = Depends(get_entity_id),
+    db: Session = Depends(get_db),
+):
+    """建议列表（前端建议中心/详情页查看已应用/未应用状态）"""
+    query = db.query(AISuggestion).filter(AISuggestion.entity_id == entity_id)
+    if status:
+        query = query.filter(AISuggestion.status == status)
+    if suggestion_type:
+        query = query.filter(AISuggestion.suggestion_type == suggestion_type)
+    items = query.order_by(AISuggestion.created_at.desc()).limit(200).all()
+    return {"data": [_sug_dict(s) for s in items], "total": len(items)}
+
+
+@router.get("/{suggestion_id}")
+def get_suggestion(suggestion_id: int, db: Session = Depends(get_db)):
+    """建议详情"""
+    s = db.query(AISuggestion).filter(AISuggestion.id == suggestion_id).first()
+    if not s:
+        raise HTTPException(404, "建议不存在")
+    return {"data": _sug_dict(s)}
+
+
+def _apply_kpi_target(db: Session, sug: AISuggestion, params: dict, current_user) -> dict:
+    """改KPI目标"""
+    target_value = params.get("target_value")
+    if target_value is None:
+        raise HTTPException(400, "应用kpi_target需要 target_value")
+    kpi_id = params.get("kpi_id") or sug.target_id
+    if not kpi_id:
+        raise HTTPException(400, "缺少 kpi_id")
+    kpi = db.query(KPIDefinition).filter(KPIDefinition.id == kpi_id).first()
+    if not kpi:
+        raise HTTPException(404, f"KPI {kpi_id} 不存在")
+    before = kpi.target_value
+    kpi.target_value = float(target_value)
+    db.flush()
+    detail_item = {
+        "target_type": "kpi",
+        "target_id": kpi.id,
+        "target_name": kpi.kpi_name,
+        "action": "update_target_value",
+        "before": before,
+        "after": float(target_value),
+    }
+    db.add(OperationLog(
+        user_id=getattr(current_user, "id", None),
+        action="ai_suggestion_apply",
+        target_type="kpi",
+        target_id=kpi.id,
+        detail={
+            "suggestion_id": sug.id,
+            "suggestion_title": sug.title,
+            "apply_action": "kpi_target",
+            "before": before,
+            "after": float(target_value),
+        },
+    ))
+    return detail_item
+
+
+def _apply_budget_adjust(db: Session, sug: AISuggestion, params: dict, current_user) -> dict:
+    """调预算（BudgetPlan upsert，按 kpi_id+period）"""
+    period = params.get("period")
+    budget_value = params.get("budget_value")
+    if not period or budget_value is None:
+        raise HTTPException(400, "应用budget_adjust需要 period + budget_value")
+    kpi_id = params.get("kpi_id") or sug.target_id
+    if not kpi_id:
+        raise HTTPException(400, "缺少 kpi_id")
+    kpi = db.query(KPIDefinition).filter(KPIDefinition.id == kpi_id).first()
+    if not kpi:
+        raise HTTPException(404, f"KPI {kpi_id} 不存在")
+
+    # 解析期间 2026-09 → year=2026 month=9
+    try:
+        parts = period.split("-")
+        year = int(parts[0])
+        month = int(parts[1])
+    except Exception:
+        raise HTTPException(400, f"period格式错误: {period} (需要 YYYY-MM)")
+
+    plan = db.query(BudgetPlan).filter(
+        BudgetPlan.entity_id == sug.entity_id,
+        BudgetPlan.kpi_id == kpi_id,
+        BudgetPlan.period == period,
+        BudgetPlan.budget_year == year,
+        BudgetPlan.budget_month == month,
+        BudgetPlan.status == "active",
+    ).first()
+
+    before = None
+    if plan:
+        before = plan.budget_value
+        plan.budget_value = float(budget_value)
+    else:
+        plan = BudgetPlan(
+            entity_id=sug.entity_id,
+            kpi_id=kpi_id,
+            period=period,
+            budget_value=float(budget_value),
+            budget_year=year,
+            budget_month=month,
+            version="v1.0",
+            status="active",
+            source_type="ai_suggestion",
+            calc_logic=f"AI建议应用 #{sug.id}: {sug.title}",
+            created_by=getattr(current_user, "name", "") or "",
+        )
+        db.add(plan)
+    db.flush()
+    detail_item = {
+        "target_type": "budget",
+        "target_id": plan.id,
+        "target_name": f"{kpi.kpi_name}[{period}]",
+        "action": "update_budget" if before is not None else "create_budget",
+        "before": before,
+        "after": float(budget_value),
+    }
+    db.add(OperationLog(
+        user_id=getattr(current_user, "id", None),
+        action="ai_suggestion_apply",
+        target_type="budget",
+        target_id=plan.id,
+        detail={
+            "suggestion_id": sug.id,
+            "suggestion_title": sug.title,
+            "apply_action": "budget_adjust",
+            "kpi_id": kpi_id,
+            "period": period,
+            "before": before,
+            "after": float(budget_value),
+        },
+    ))
+    return detail_item
+
+
+def _apply_action_plan(db: Session, sug: AISuggestion, params: dict, current_user) -> dict:
+    """建行动方案"""
+    title = (params.get("title") or "").strip() or sug.title
+    kpi_id = params.get("kpi_id") or sug.target_id
+    if not kpi_id:
+        raise HTTPException(400, "缺少 kpi_id")
+    kpi = db.query(KPIDefinition).filter(KPIDefinition.id == kpi_id).first()
+    if not kpi:
+        raise HTTPException(404, f"KPI {kpi_id} 不存在")
+
+    due_date = None
+    if params.get("due_date"):
+        try:
+            due_date = datetime.strptime(str(params["due_date"])[:10], "%Y-%m-%d")
+        except Exception:
+            due_date = None
+
+    plan = ActionPlan(
+        kpi_id=kpi_id,
+        title=title,
+        description=params.get("description") or sug.content or f"由AI建议 #{sug.id} 生成: {sug.title}",
+        assignee=params.get("assignee") or "",
+        priority=params.get("priority") or "medium",
+        due_date=due_date,
+        status="pending",
+        progress=0,
+        created_by=getattr(current_user, "name", "") or "ai_suggestion",
+    )
+    db.add(plan)
+    db.flush()
+    detail_item = {
+        "target_type": "action_plan",
+        "target_id": plan.id,
+        "target_name": title,
+        "action": "create_action_plan",
+        "before": None,
+        "after": plan.id,
+    }
+    db.add(OperationLog(
+        user_id=getattr(current_user, "id", None),
+        action="ai_suggestion_apply",
+        target_type="action_plan",
+        target_id=plan.id,
+        detail={
+            "suggestion_id": sug.id,
+            "suggestion_title": sug.title,
+            "apply_action": "action_plan",
+            "kpi_id": kpi_id,
+            "plan_title": title,
+        },
+    ))
+    return detail_item
+
+
+_APPLYERS = {
+    "kpi_target": _apply_kpi_target,
+    "budget_adjust": _apply_budget_adjust,
+    "action_plan": _apply_action_plan,
+}
+
+
+@router.post("/{suggestion_id}/apply")
+def apply_suggestion(
+    suggestion_id: int,
+    data: dict,
+    db: Session = Depends(get_db),
+    current_user=Depends(require_auth),
+):
+    """应用建议：改KPI目标 / 调预算 / 建行动方案（写库+操作日志留痕）
+
+    Body 示例:
+      {"action": "kpi_target", "target_value": 2000000}
+      {"action": "budget_adjust", "period": "2026-09", "budget_value": 100000}
+      {"action": "action_plan", "title": "...", "assignee": "...", "priority": "high", "due_date": "2026-09-30"}
+    """
+    sug = db.query(AISuggestion).filter(AISuggestion.id == suggestion_id).first()
+    if not sug:
+        raise HTTPException(404, "建议不存在")
+    if sug.status == "applied":
+        raise HTTPException(400, "该建议已应用，不能重复应用")
+    if sug.status == "dismissed":
+        raise HTTPException(400, "该建议已忽略，如需应用请重新创建")
+
+    action = data.get("action") or sug.suggestion_type
+    applier = _APPLYERS.get(action)
+    if not applier:
+        raise HTTPException(400, f"不支持的应用动作: {action} (支持 kpi_target/budget_adjust/action_plan)")
+
+    # 应用参数 = 请求体参数 覆盖 建议默认参数
+    params = dict(sug.suggestion_data or {})
+    params.update({k: v for k, v in data.items() if k != "action" and v is not None})
+
+    detail_item = applier(db, sug, params, current_user)
+    sug.status = "applied"
+    sug.applied_by = getattr(current_user, "name", "") or ""
+    sug.applied_user_id = getattr(current_user, "id", None)
+    sug.applied_at = datetime.now()
+    sug.apply_detail = [detail_item]
+    db.commit()
+    db.refresh(sug)
+    return {
+        "success": True,
+        "message": "建议已应用并留痕",
+        "data": _sug_dict(sug),
+    }
+
+
+@router.post("/{suggestion_id}/dismiss")
+def dismiss_suggestion(
+    suggestion_id: int,
+    db: Session = Depends(get_db),
+    current_user=Depends(require_auth),
+):
+    """忽略建议"""
+    sug = db.query(AISuggestion).filter(AISuggestion.id == suggestion_id).first()
+    if not sug:
+        raise HTTPException(404, "建议不存在")
+    sug.status = "dismissed"
+    db.commit()
+    return {"success": True, "message": "建议已忽略"}

backend/app/main.py

@@ -5,7 +5,7 @@ from fastapi.middleware.cors import CORSMiddleware
 from fastapi.responses import JSONResponse
 from dotenv import load_dotenv
 from app.database import init_db
-from app.api import auth, kpis, kpi_governance, templates, maps, dashboard, data, alerts, ai_analysis, alert_rules, users, thresholds, notifications, permissions, action_plans, alignment, org, objectives, versions, budget, cost, predict, reports, security, knowledge, bot_bridge, bot_bridge_v2, lead, tenant, customer_dashboard, deviation_push, budget_generate, knowledge_articles, kpi_causality, data_quality, bi_reports, entities, bsc_layers, okr, okr_templates, subjects, driver_budget, bot_kpis, ontology, bot_iron_law, analysis_results, expenses, cash, tax_compliance, verify, growth_quality, products, data_classification, value_sources, zero_based, derivation_rules, cash_classify
+from app.api import auth, kpis, kpi_governance, templates, maps, dashboard, data, alerts, ai_analysis, ai_suggestions, alert_rules, users, thresholds, notifications, permissions, action_plans, alignment, org, objectives, versions, budget, cost, predict, reports, security, knowledge, bot_bridge, bot_bridge_v2, lead, tenant, customer_dashboard, deviation_push, budget_generate, knowledge_articles, kpi_causality, data_quality, bi_reports, entities, bsc_layers, okr, okr_templates, subjects, driver_budget, bot_kpis, ontology, bot_iron_law, analysis_results, expenses, cash, tax_compliance, verify, growth_quality, products, data_classification, value_sources, zero_based, derivation_rules, cash_classify
 from app.utils.cache import clear_all as clear_cache, delete as delete_cache
 from scripts.erp_sync import run_sync as run_erp_sync
 from app.auth_middleware import require_auth
@@ -43,6 +43,7 @@ app.include_router(dashboard.router)
 app.include_router(data.router)
 app.include_router(alerts.router)
 app.include_router(ai_analysis.router)
+app.include_router(ai_suggestions.router)
 app.include_router(alert_rules.router)
 app.include_router(users.router)
 app.include_router(thresholds.router)

backend/app/models/__init__.py

@@ -911,3 +911,25 @@ class CashPlanUnclassified(Base):
     status = Column(String(20), default="pending", comment="pending/classified/ignored")
     created_at = Column(DateTime, server_default=func.now())
     resolved_at = Column(DateTime, nullable=True)
+
+
+class AISuggestion(Base):
+    """AI决策建议 — 一键应用到KPI/预算/行动方案 (路线图R1 2026-08-30)"""
+    __tablename__ = "ai_suggestions"
+    id = Column(Integer, primary_key=True, index=True)
+    entity_id = Column(Integer, default=1, comment="企业ID")
+    user_id = Column(Integer, nullable=True, comment="建议创建人ID")
+    source = Column(String(30), default="dashboard", comment="来源: dashboard/kpi/budget/manual/rule")
+    suggestion_type = Column(String(30), nullable=False, comment="kpi_target/budget_adjust/action_plan")
+    target_type = Column(String(30), nullable=False, comment="kpi/budget/action_plan")
+    target_id = Column(Integer, nullable=True, comment="目标ID (KPI ID/预算KPI ID等)")
+    title = Column(String(300), nullable=False, comment="建议标题")
+    content = Column(Text, nullable=True, comment="建议内容/理由")
+    suggestion_data = Column(JSON, nullable=True, comment="应用参数: {target_value, period, budget_value, plan_title, ...}")
+    status = Column(String(20), default="unapplied", comment="unapplied/applied/dismissed")
+    applied_by = Column(String(100), nullable=True, comment="应用人姓名")
+    applied_user_id = Column(Integer, nullable=True, comment="应用人ID")
+    applied_at = Column(DateTime, nullable=True, comment="应用时间")
+    apply_detail = Column(JSON, nullable=True, comment="应用结果明细: [{target_type,target_id,action,before,after}]")
+    created_at = Column(DateTime, server_default=func.now())
+    updated_at = Column(DateTime, server_default=func.now(), onupdate=func.now())

backend/reports/closed_loop_check_20260830.md

@@ -0,0 +1,27 @@
+# 预算↔现金流↔行动 闭环自检报告
+**检查时间**: 2026-08-30 11:43:16
+
+## 账套 #1 · 期间 2026-08
+- 🔴 营业收入（2026-08）
+  预算 75 / 实际 150000 = 执行率 200000.0%（超预算）
+  现金流计划: 0 条 | 行动方案: 11 条
+  ⚠️ 缺失: 现金流(本期间有其他计划但未关联本KPI)
+  💡 预算执行率200000%异常，请同步现金流情况核对（营业收入 2026-08）
+- 🟡 净利润（2026-08）
+  预算 16.67 / 实际 0 = 执行率 0.0%（低执行）
+  现金流计划: 0 条 | 行动方案: 3 条
+  ⚠️ 缺失: 现金流(本期间有其他计划但未关联本KPI)
+  💡 预算执行率0%异常，请同步现金流情况核对（净利润 2026-08）
+- 🔴 渠补率（2026-08）
+  预算 12.78 / 实际 75 = 执行率 586.9%（超预算）
+  现金流计划: 0 条 | 行动方案: 4 条
+  ⚠️ 缺失: 现金流(本期间有其他计划但未关联本KPI)
+  💡 预算执行率587%异常，请同步现金流情况核对（渠补率 2026-08）
+- 🟡 经营性现金流（2026-08）
+  预算 16.67 / 实际 -93000 = 执行率 -557888.4%（低执行）
+  现金流计划: 0 条 | 行动方案: 0 条
+  ⚠️ 缺失: 现金流(本期间有其他计划但未关联本KPI)、行动方案
+  💡 预算执行率-557888%异常，请同步现金流情况核对、行动方案（经营性现金流 2026-08）
+
+---
+共发现异常 4 项

backend/scripts/closed_loop_check.py

@@ -0,0 +1,188 @@
+"""预算↔现金流↔行动 三闭环异常自检 — 路线图R5 (2026-08-30)
+
+预算闭环加固：预算执行率异常（<70% 或 >110%）的KPI，
+检查是否同步了 现金流计划(CashPlan) 和 行动方案(ActionPlan)，
+缺失则输出提示（防止"预算改了，现金流/行动没跟上"）。
+
+输出：控制台 + reports/closed_loop_check_YYYYMMDD.md
+用法: /root/cma-management/backend/venv/bin/python3 scripts/closed_loop_check.py [--period 2026-08] [--push]
+"""
+import sys
+import os
+import json
+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, KPIValue, BudgetPlan, CashPlan, ActionPlan
+
+LOW_RATIO = 0.7
+HIGH_RATIO = 1.1
+REPORTS_DIR = os.path.join(os.path.dirname(os.path.dirname(os.path.abspath(__file__))), "reports")
+
+
+def check_entity(db, entity_id: int, period: str) -> dict:
+    """检测一个账套的闭环状态"""
+    issues = []
+    rows = db.query(BudgetPlan).filter(
+        BudgetPlan.entity_id == entity_id,
+        BudgetPlan.status == "active",
+        BudgetPlan.period == period,
+        BudgetPlan.budget_value > 0,
+    ).all()
+
+    seen = set()
+    for b in rows:
+        key = (b.kpi_id, b.period)
+        if key in seen:
+            continue
+        seen.add(key)
+
+        k = db.query(KPIDefinition).filter(KPIDefinition.id == b.kpi_id).first()
+        kpi_name = k.kpi_name if k else f"KPI#{b.kpi_id}"
+
+        actual = db.query(KPIValue).filter(
+            KPIValue.kpi_id == b.kpi_id,
+            KPIValue.period == b.period,
+            KPIValue.actual_value.isnot(None),
+        ).order_by(KPIValue.calculated_at.desc()).first()
+
+        actual_val = actual.actual_value if actual else None
+        if actual_val is None:
+            continue
+        ratio = actual_val / b.budget_value
+        abnormal = ratio < LOW_RATIO or ratio > HIGH_RATIO
+        if not abnormal:
+            continue
+
+        # 现金流检查：该KPI该期间是否有收付款计划（related_kpi_id 或 budget_plan_id 关联）
+        period_start = datetime.strptime(period + "-01", "%Y-%m-%d")
+        if period.endswith("-12"):
+            period_end = datetime(period_start.year + 1, 1, 1)
+        else:
+            period_end = datetime(period_start.year, period_start.month + 1, 1)
+        cash_plans = db.query(CashPlan).filter(
+            CashPlan.entity_id == entity_id,
+            CashPlan.status.in_(["pending", "completed"]),
+            CashPlan.plan_date >= period_start,
+            CashPlan.plan_date < period_end,
+        ).filter(
+            (CashPlan.related_kpi_id == b.kpi_id) | (CashPlan.budget_plan_id == b.id)
+        ).count()
+        # 兜底：无关联但期间内有任意现金流计划也算基本闭环
+        any_cash = db.query(CashPlan).filter(
+            CashPlan.entity_id == entity_id,
+            CashPlan.status.in_(["pending", "completed"]),
+            CashPlan.plan_date >= period_start,
+            CashPlan.plan_date < period_end,
+        ).count()
+
+        # 行动检查：该KPI是否有非完成的行动方案
+        actions = db.query(ActionPlan).filter(
+            ActionPlan.kpi_id == b.kpi_id,
+            ActionPlan.status.in_(["pending", "in_progress"]),
+        ).count()
+
+        missing = []
+        if cash_plans == 0:
+            if any_cash > 0:
+                missing.append("现金流(本期间有其他计划但未关联本KPI)")
+            else:
+                missing.append("现金流")
+        if actions == 0:
+            missing.append("行动方案")
+
+        level = "critical" if ratio > HIGH_RATIO else "warning"
+        issues.append({
+            "kpi_id": b.kpi_id,
+            "kpi_name": kpi_name,
+            "period": period,
+            "budget_value": b.budget_value,
+            "actual_value": actual_val,
+            "exec_ratio": round(ratio * 100, 1),
+            "abnormal_type": "超预算" if ratio > HIGH_RATIO else "低执行",
+            "level": level,
+            "cash_plan_count": cash_plans,
+            "action_plan_count": actions,
+            "missing": missing,
+            "suggestion": (
+                f"预算执行率{ratio*100:.0f}%异常，请同步"
+                + ("现金流计划" if "现金流" in missing else "现金流情况核对")
+                + ("、行动方案" if "行动方案" in missing else "")
+                + f"（{kpi_name} {period}）"
+            ),
+        })
+
+    return {"entity_id": entity_id, "period": period, "issues": issues}
+
+
+def build_report(results: list, checked_at: str) -> str:
+    lines = [f"# 预算↔现金流↔行动 闭环自检报告", f"**检查时间**: {checked_at}", ""]
+    total_issues = 0
+    for r in results:
+        lines.append(f"## 账套 #{r['entity_id']} · 期间 {r['period']}")
+        if not r["issues"]:
+            lines.append("- ✅ 无预算执行率异常")
+        for it in r["issues"]:
+            total_issues += 1
+            icon = "🔴" if it["level"] == "critical" else "🟡"
+            lines.append(f"- {icon} {it['kpi_name']}（{it['period']}）")
+            lines.append(f"  预算 {it['budget_value']:g} / 实际 {it['actual_value']:g} = 执行率 {it['exec_ratio']}%（{it['abnormal_type']}）")
+            lines.append(f"  现金流计划: {it['cash_plan_count']} 条 | 行动方案: {it['action_plan_count']} 条")
+            if it["missing"]:
+                lines.append(f"  ⚠️ 缺失: {'、'.join(it['missing'])}")
+                lines.append(f"  💡 {it['suggestion']}")
+            else:
+                lines.append(f"  ✅ 三闭环已同步")
+        lines.append("")
+    lines.append(f"---")
+    lines.append(f"共发现异常 {total_issues} 项")
+    return "\n".join(lines)
+
+
+def main():
+    parser = argparse.ArgumentParser()
+    parser.add_argument("--period", default=datetime.now().strftime("%Y-%m"))
+    parser.add_argument("--entity-id", type=int, default=1)
+    parser.add_argument("--push", action="store_true", help="异常时推送企微(8800/send)")
+    args = parser.parse_args()
+
+    os.makedirs(REPORTS_DIR, exist_ok=True)
+    checked_at = datetime.now().strftime("%Y-%m-%d %H:%M:%S")
+
+    db = get_session_local()()
+    try:
+        result = check_entity(db, args.entity_id, args.period)
+        report = build_report([result], checked_at)
+        print(report)
+
+        # 写报告文件
+        fname = f"closed_loop_check_{datetime.now().strftime('%Y%m%d')}.md"
+        fpath = os.path.join(REPORTS_DIR, fname)
+        with open(fpath, "w", encoding="utf-8") as f:
+            f.write(report)
+        print(f"\n📄 报告已写入: {fpath}")
+
+        # 异常推送
+        if args.push and result["issues"]:
+            try:
+                import urllib.request
+                import urllib.parse
+                content = f"## 🔄 预算闭环自检({args.period})\n"
+                for it in result["issues"][:10]:
+                    content += f"- {it['kpi_name']} 执行率{it['exec_ratio']}% 缺{'/'.join(it['missing']) or '无'}\n"
+                content += f"\n共{len(result['issues'])}项异常，详见系统报告"
+                data = urllib.parse.urlencode({"msg": content, "source": "管理会计OS"}).encode("utf-8")
+                req = urllib.request.Request("http://127.0.0.1:8800/send", data=data)
+                with urllib.request.urlopen(req, timeout=15) as resp:
+                    print("推送:", resp.read().decode()[:200])
+            except Exception as e:
+                print(f"推送失败: {e}")
+    finally:
+        db.close()
+
+
+if __name__ == "__main__":
+    main()

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()

backend/scripts/opportunity_detector.py

@@ -0,0 +1,169 @@
+"""机会检测器 — 路线图R2 数据找人扩大 (2026-08-30)
+
+北极星③：主动推送扩大 —— 异常 + 机会两类。
+本脚本检测三类机会（复用 budget/kpi 数据，不新建表）：
+  1. KPI向好 (kpi_improving)   : 最近3期执行率>110% 且最新期呈上升趋势
+  2. 预算余量 (budget_headroom): 可用预算>30%（预算执行率<70%）
+  3. 滚动机会 (rolling_up)     : 预测值上升（kpi_forecast_log 最新>上期）
+
+输出：机会列表 [{type, title, detail, kpi_id, kpi_name, period}]
+"""
+import sys
+import os
+import json
+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, KPIValue, BudgetPlan, KpiForecastLog
+
+HIGH_RATIO = 1.1      # 执行率>110% = 超预期
+LOW_EXEC_RATIO = 0.7  # 执行率<70% = 预算余量大（可用>30%）
+
+
+def _exec_ratio(actual, target):
+    if target is None or target == 0:
+        return None
+    return actual / target
+
+
+def detect_kpi_improving(db, entity_id: int, min_ratio: float = HIGH_RATIO) -> list:
+    """KPI向好：最近3期执行率均>110%，且最新期>上期（上升中）"""
+    out = []
+    kpis = db.query(KPIDefinition).filter(
+        KPIDefinition.entity_id == entity_id,
+        KPIDefinition.status == "active",
+    ).all()
+    now = datetime.now()
+    for k in kpis:
+        if not k.target_value or k.target_value <= 0:
+            continue
+        vals = db.query(KPIValue).filter(
+            KPIValue.kpi_id == k.id,
+            KPIValue.actual_value.isnot(None),
+        ).order_by(KPIValue.period.desc()).limit(3).all()
+        if len(vals) < 3:
+            continue
+        ratios = [_exec_ratio(v.actual_value, k.target_value) for v in vals]
+        if any(r is None or r < min_ratio for r in ratios):
+            continue
+        # 最新期 > 上期（上升趋势）；若最新期低于上期但整体仍>110%，也算（持续向好）
+        latest, prev = vals[0], vals[1]
+        trend = "上升" if latest.actual_value > prev.actual_value else "高位"
+        out.append({
+            "type": "kpi_improving",
+            "title": f"📈 {k.kpi_name} 持续向好",
+            "detail": (f"{latest.period}实际{latest.actual_value:g}/目标{k.target_value:g}"
+                       f" 达成率{ratios[0]*100:.0f}%({trend})，近3期均超110%"),
+            "kpi_id": k.id,
+            "kpi_name": k.kpi_name,
+            "period": latest.period,
+        })
+    return out
+
+
+def detect_budget_headroom(db, entity_id: int, max_ratio: float = LOW_EXEC_RATIO) -> list:
+    """预算余量：当月预算执行率<70%（可用预算>30%）
+
+    注意：跳过实际值为负的行（现金流/利润为负是异常不是余量），
+    同 KPI 同期间多版本预算只取一条（去重）。
+    """
+    out = []
+    period = datetime.now().strftime("%Y-%m")
+    rows = db.query(BudgetPlan).filter(
+        BudgetPlan.entity_id == entity_id,
+        BudgetPlan.status == "active",
+        BudgetPlan.period == period,
+        BudgetPlan.budget_value > 0,
+    ).all()
+    seen = set()
+    for b in rows:
+        key = (b.kpi_id, b.period)
+        if key in seen:
+            continue
+        seen.add(key)
+        actual = db.query(KPIValue).filter(
+            KPIValue.kpi_id == b.kpi_id,
+            KPIValue.period == b.period,
+            KPIValue.actual_value.isnot(None),
+        ).order_by(KPIValue.calculated_at.desc()).first()
+        if not actual or actual.actual_value is None or actual.actual_value <= 0:
+            continue
+        ratio = actual.actual_value / b.budget_value
+        if ratio < max_ratio:
+            k = db.query(KPIDefinition).filter(KPIDefinition.id == b.kpi_id).first()
+            kpi_name = k.kpi_name if k else f"KPI#{b.kpi_id}"
+            headroom = (1 - ratio) * 100
+            out.append({
+                "type": "budget_headroom",
+                "title": f"💼 {kpi_name} 预算余量充足",
+                "detail": (f"{period}预算{b.budget_value:g}/实际{actual.actual_value:g}"
+                           f" 执行率{ratio*100:.0f}%，可用预算余量约{headroom:.0f}%"),
+                "kpi_id": b.kpi_id,
+                "kpi_name": kpi_name,
+                "period": period,
+            })
+    return out
+
+
+def detect_rolling_up(db, entity_id: int) -> list:
+    """滚动机会：预测值上升（最新预测 > 上期预测）"""
+    out = []
+    # 每个KPI取最近两条预测记录
+    kpi_ids = [r[0] for r in db.query(KpiForecastLog.kpi_id).filter(
+        KpiForecastLog.entity_id == entity_id).distinct().limit(50).all()]
+    for kid in kpi_ids:
+        rows = db.query(KpiForecastLog).filter(
+            KpiForecastLog.entity_id == entity_id,
+            KpiForecastLog.kpi_id == kid,
+            KpiForecastLog.forecast_value.isnot(None),
+        ).order_by(KpiForecastLog.created_at.desc(), KpiForecastLog.id.desc()).limit(2).all()
+        if len(rows) < 2:
+            continue
+        latest, prev = rows[0], rows[1]
+        if latest.forecast_value > prev.forecast_value:
+            k = db.query(KPIDefinition).filter(KPIDefinition.id == kid).first()
+            kpi_name = k.kpi_name if k else f"KPI#{kid}"
+            pct = (latest.forecast_value / prev.forecast_value - 1) * 100 if prev.forecast_value else 0
+            out.append({
+                "type": "rolling_up",
+                "title": f"🔮 {kpi_name} 预测上行",
+                "detail": (f"预测值 {prev.forecast_value:g} → {latest.forecast_value:g}"
+                           f" (+{pct:.1f}%)，{latest.period}期间"),
+                "kpi_id": kid,
+                "kpi_name": kpi_name,
+                "period": latest.period,
+            })
+    return out
+
+
+def detect_all(db, entity_id: int = 1) -> dict:
+    """检测全部机会，按类型分组"""
+    return {
+        "kpi_improving": detect_kpi_improving(db, entity_id),
+        "budget_headroom": detect_budget_headroom(db, entity_id),
+        "rolling_up": detect_rolling_up(db, entity_id),
+    }
+
+
+def flatten(detected: dict) -> list:
+    out = []
+    for cat in ("kpi_improving", "budget_headroom", "rolling_up"):
+        out.extend(detected.get(cat, []))
+    return out
+
+
+def main():
+    db = get_session_local()()
+    try:
+        detected = detect_all(db)
+        total = sum(len(v) for v in detected.values())
+        print(json.dumps(detected, ensure_ascii=False, indent=2))
+        print(f"\n机会总数: {total}")
+    finally:
+        db.close()
+
+
+if __name__ == "__main__":
+    main()

backend/scripts/verify_decompose_idempotent.py

@@ -0,0 +1,56 @@
+"""验证年度预算分解幂等 — R5 (2026-08-30)
+
+调用 /api/cma/budget/auto-decompose 3 次，对比月度预算值是否不变。
+用法: cd /root/cma-management/backend && ./venv/bin/python3 scripts/verify_decompose_idempotent.py
+"""
+import sys
+import os
+import json
+import urllib.request
+
+BASE = os.getenv("CMA_BASE", "http://127.0.0.1:8010")
+
+
+def post(path, body, token=None):
+    req = urllib.request.Request(
+        BASE + path,
+        data=json.dumps(body).encode("utf-8"),
+        headers={"Content-Type": "application/json",
+                 "Authorization": f"Bearer {token}" if token else ""},
+    )
+    with urllib.request.urlopen(req, timeout=30) as resp:
+        return json.loads(resp.read().decode("utf-8"))
+
+
+def main():
+    # 登录（账套模式必须 entity_id）
+    login = post("/api/cma/auth/login", {"username": "admin", "password": "admin123", "entity_id": 1})
+    token = login.get("token") or login.get("access_token")
+    if not token:
+        print("❌ 登录失败:", login)
+        sys.exit(1)
+    print("✅ 登录成功")
+
+    runs = []
+    for i in range(3):
+        r = post("/api/cma/budget/auto-decompose", {"year": 2026, "method": "equal", "version": "v1.0"}, token)
+        print(f"第{i+1}次: {r.get('message', '')} created={r.get('created', 0)}")
+        # 提取 (kpi_id -> monthly tuple)
+        snap = {}
+        for res in r.get("results", []):
+            snap[res["kpi_id"]] = tuple(res.get("monthly") or [])
+        runs.append(snap)
+
+    # 对比三次结果
+    same = runs[0] == runs[1] == runs[2]
+    print(f"\n三次结果一致: {'✅ 是（幂等）' if same else '❌ 否（不幂等）'}")
+    if not same:
+        for i in range(1, 3):
+            for kid in runs[0]:
+                if runs[0].get(kid) != runs[i].get(kid):
+                    print(f"  KPI {kid} 第1次={runs[0].get(kid)} 第{i+1}次={runs[i].get(kid)}")
+    sys.exit(0 if same else 1)
+
+
+if __name__ == "__main__":
+    main()

backend/tests/conftest.py

@@ -82,9 +82,12 @@ import hashlib
 @pytest.fixture(autouse=True)
 def setup_db():
     """每个测试函数自动初始化和清理数据库"""
+    from app.utils import cache as cache_util
+    cache_util.delete("ai")  # 清AI分析缓存，防测试间Redis污染（dashboard-analysis缓存全局共享）
     Base.metadata.create_all(bind=TEST_ENGINE)
     yield
     Base.metadata.drop_all(bind=TEST_ENGINE)
+    cache_util.delete("ai")
 
 
 @pytest.fixture

backend/tests/test_ai_suggestions.py

@@ -0,0 +1,242 @@
+"""
+路线图R1：AI建议→一键落地 测试
+建议CRUD + 应用到KPI/预算/行动方案 + OperationLog留痕 + 已应用/未应用状态
+"""
+import pytest
+from fastapi.testclient import TestClient
+from sqlalchemy.orm import Session
+from datetime import datetime
+
+from tests.conftest import create_test_user, get_token_for_user, auth_header, create_test_kpi
+from app.models import AISuggestion, KPIDefinition, BudgetPlan, ActionPlan, OperationLog, KPIValue
+
+
+def _create_suggestion(client, token, kpi_id, **kw):
+    body = {
+        "suggestion_type": "kpi_target",
+        "target_type": "kpi",
+        "target_id": kpi_id,
+        "title": "上调测试KPI目标",
+        "content": "达成率超预期",
+        "suggestion_data": {"kpi_id": kpi_id, "target_value": 150.0},
+    }
+    body.update(kw)
+    return client.post("/api/cma/ai/suggestions", json=body, headers=auth_header(token))
+
+
+class TestSuggestionCRUD:
+    def test_create_and_list(self, client, db):
+        create_test_user(db)
+        token = get_token_for_user(client)
+        kpi = create_test_kpi(db)
+
+        r = _create_suggestion(client, token, kpi.id)
+        assert r.status_code == 200, r.text
+        data = r.json()["data"]
+        assert data["status"] == "unapplied"
+        assert data["suggestion_type"] == "kpi_target"
+
+        # 列表含未应用
+        lst = client.get("/api/cma/ai/suggestions", headers=auth_header(token)).json()
+        assert lst["total"] == 1
+        assert lst["data"][0]["id"] == data["id"]
+
+        # 详情
+        det = client.get(f"/api/cma/ai/suggestions/{data['id']}", headers=auth_header(token)).json()
+        assert det["data"]["title"] == "上调测试KPI目标"
+
+    def test_create_missing_fields(self, client, db):
+        create_test_user(db)
+        token = get_token_for_user(client)
+        r = client.post("/api/cma/ai/suggestions", json={"title": "无类型"}, headers=auth_header(token))
+        assert r.status_code == 400
+        r2 = client.post("/api/cma/ai/suggestions", json={"suggestion_type": "kpi_target"}, headers=auth_header(token))
+        assert r2.status_code == 400
+
+    def test_apply_kpi_target(self, client, db):
+        """应用建议→改KPI目标→操作日志可查"""
+        create_test_user(db)
+        token = get_token_for_user(client)
+        kpi = create_test_kpi(db, target_value=100.0)
+
+        r = _create_suggestion(client, token, kpi.id)
+        sug_id = r.json()["data"]["id"]
+
+        # 应用：改KPI目标为150
+        app = client.post(
+            f"/api/cma/ai/suggestions/{sug_id}/apply",
+            json={"action": "kpi_target", "target_value": 150.0},
+            headers=auth_header(token),
+        )
+        assert app.status_code == 200, app.text
+        app_data = app.json()["data"]
+        assert app_data["status"] == "applied"
+        assert app_data["applied_by"] == "测试管理员"
+        assert app_data["apply_detail"][0]["before"] == 100.0
+        assert app_data["apply_detail"][0]["after"] == 150.0
+
+        # KPI目标已变更
+        db.refresh(kpi)
+        assert kpi.target_value == 150.0
+
+        # OperationLog留痕
+        logs = db.query(OperationLog).filter(OperationLog.action == "ai_suggestion_apply").all()
+        assert len(logs) == 1
+        assert logs[0].target_type == "kpi"
+        assert logs[0].target_id == kpi.id
+        assert logs[0].detail["suggestion_id"] == sug_id
+        assert logs[0].detail["before"] == 100.0
+        assert logs[0].detail["after"] == 150.0
+
+        # 重复应用被拒绝
+        app2 = client.post(
+            f"/api/cma/ai/suggestions/{sug_id}/apply",
+            json={"action": "kpi_target", "target_value": 200.0},
+            headers=auth_header(token),
+        )
+        assert app2.status_code == 400
+
+    def test_apply_budget_adjust(self, client, db):
+        """应用建议→调预算（新建/更新BudgetPlan）→操作日志"""
+        create_test_user(db)
+        token = get_token_for_user(client)
+        kpi = create_test_kpi(db)
+
+        r = _create_suggestion(client, token, kpi.id, suggestion_type="budget_adjust",
+                               title="调整预算", suggestion_data={"kpi_id": kpi.id})
+        sug_id = r.json()["data"]["id"]
+
+        app = client.post(
+            f"/api/cma/ai/suggestions/{sug_id}/apply",
+            json={"action": "budget_adjust", "period": "2026-09", "budget_value": 8888.0},
+            headers=auth_header(token),
+        )
+        assert app.status_code == 200, app.text
+        plan = db.query(BudgetPlan).filter(BudgetPlan.kpi_id == kpi.id, BudgetPlan.period == "2026-09").first()
+        assert plan is not None
+        assert plan.budget_value == 8888.0
+        assert plan.source_type == "ai_suggestion"
+
+        # 同期间再应用→更新而非新增
+        app2 = client.post(
+            f"/api/cma/ai/suggestions/{sug_id}/apply",
+            json={"action": "budget_adjust", "period": "2026-09", "budget_value": 9999.0},
+            headers=auth_header(token),
+        )
+        # 已applied被拒；用新建议验证upsert
+        r2 = _create_suggestion(client, token, kpi.id, suggestion_type="budget_adjust",
+                                title="调整预算2", suggestion_data={"kpi_id": kpi.id})
+        sug_id2 = r2.json()["data"]["id"]
+        app3 = client.post(
+            f"/api/cma/ai/suggestions/{sug_id2}/apply",
+            json={"action": "budget_adjust", "period": "2026-09", "budget_value": 9999.0},
+            headers=auth_header(token),
+        )
+        assert app3.status_code == 200
+        plans = db.query(BudgetPlan).filter(BudgetPlan.kpi_id == kpi.id, BudgetPlan.period == "2026-09").all()
+        assert len(plans) == 1
+        assert plans[0].budget_value == 9999.0
+        assert app3.json()["data"]["apply_detail"][0]["before"] == 8888.0
+
+    def test_apply_action_plan(self, client, db):
+        """应用建议→建行动方案→操作日志"""
+        create_test_user(db)
+        token = get_token_for_user(client)
+        kpi = create_test_kpi(db)
+
+        r = _create_suggestion(client, token, kpi.id, suggestion_type="action_plan",
+                               title="建行动方案", suggestion_data={"kpi_id": kpi.id})
+        sug_id = r.json()["data"]["id"]
+
+        app = client.post(
+            f"/api/cma/ai/suggestions/{sug_id}/apply",
+            json={"action": "action_plan", "title": "营收提升专项", "assignee": "张三",
+                  "priority": "high", "due_date": "2026-09-30"},
+            headers=auth_header(token),
+        )
+        assert app.status_code == 200, app.text
+        plan = db.query(ActionPlan).filter(ActionPlan.kpi_id == kpi.id, ActionPlan.title == "营收提升专项").first()
+        assert plan is not None
+        assert plan.assignee == "张三"
+        assert plan.priority == "high"
+        assert plan.created_by == "测试管理员"
+
+        logs = db.query(OperationLog).filter(OperationLog.action == "ai_suggestion_apply",
+                                             OperationLog.target_type == "action_plan").all()
+        assert len(logs) == 1
+        assert logs[0].target_id == plan.id
+
+    def test_dismiss(self, client, db):
+        create_test_user(db)
+        token = get_token_for_user(client)
+        kpi = create_test_kpi(db)
+        r = _create_suggestion(client, token, kpi.id)
+        sug_id = r.json()["data"]["id"]
+
+        d = client.post(f"/api/cma/ai/suggestions/{sug_id}/dismiss", headers=auth_header(token))
+        assert d.status_code == 200
+        det = client.get(f"/api/cma/ai/suggestions/{sug_id}", headers=auth_header(token)).json()
+        assert det["data"]["status"] == "dismissed"
+        # 忽略后应用被拒
+        app = client.post(f"/api/cma/ai/suggestions/{sug_id}/apply",
+                          json={"action": "kpi_target", "target_value": 1}, headers=auth_header(token))
+        assert app.status_code == 400
+
+    def test_apply_not_found(self, client, db):
+        create_test_user(db)
+        token = get_token_for_user(client)
+        app = client.post("/api/cma/ai/suggestions/9999/apply", json={}, headers=auth_header(token))
+        assert app.status_code == 404
+
+
+class TestRuleSuggestions:
+    """dashboard-analysis 自动生成建议（规则驱动）"""
+
+    def test_generate_low_ratio_action(self, client, db):
+        """执行率<70% → 生成建行动方案建议"""
+        create_test_user(db)
+        token = get_token_for_user(client)
+        kpi = create_test_kpi(db, target_value=100.0)
+        db.add(KPIValue(kpi_id=kpi.id, period="2026-06", actual_value=50.0))
+        db.commit()
+
+        # 直接调规则生成
+        resp = client.get("/api/cma/ai/dashboard-analysis", headers=auth_header(token))
+        assert resp.status_code == 200
+        s = db.query(AISuggestion).filter(AISuggestion.target_id == kpi.id).all()
+        assert len(s) >= 1
+        assert any(x.suggestion_type == "action_plan" for x in s)
+
+        # 幂等：再调一次不重复建
+        resp2 = client.get("/api/cma/ai/dashboard-analysis", headers=auth_header(token))
+        s2 = db.query(AISuggestion).filter(AISuggestion.target_id == kpi.id).all()
+        assert len(s2) == len(s)
+
+    def test_generate_high_ratio_target(self, client, db):
+        """执行率>110% → 生成上调目标建议"""
+        create_test_user(db)
+        token = get_token_for_user(client)
+        kpi = create_test_kpi(db, target_value=100.0)
+        db.add(KPIValue(kpi_id=kpi.id, period="2026-06", actual_value=150.0))
+        db.commit()
+
+        resp = client.get("/api/cma/ai/dashboard-analysis", headers=auth_header(token))
+        assert resp.status_code == 200
+        s = db.query(AISuggestion).filter(AISuggestion.target_id == kpi.id).all()
+        assert any(x.suggestion_type == "kpi_target" for x in s)
+        assert "suggestions" in resp.json()
+
+    def test_generate_budget_overrun(self, client, db):
+        """预算执行率>110% → 生成调预算建议"""
+        create_test_user(db)
+        token = get_token_for_user(client)
+        kpi = create_test_kpi(db, target_value=100.0)
+        db.add(KPIValue(kpi_id=kpi.id, period="2026-08", actual_value=200.0))
+        db.add(BudgetPlan(entity_id=1, kpi_id=kpi.id, period="2026-08", budget_value=100.0,
+                          budget_year=2026, budget_month=8, status="active"))
+        db.commit()
+
+        resp = client.get("/api/cma/ai/dashboard-analysis", headers=auth_header(token))
+        assert resp.status_code == 200
+        s = db.query(AISuggestion).filter(AISuggestion.suggestion_type == "budget_adjust").all()
+        assert len(s) >= 1

backend/tests/test_budget.py

@@ -663,9 +663,9 @@ class TestBudgetContract20260825:
         token = get_token_for_user(client)
         kpi = create_test_kpi(db, kpi_code="CONTRACT_DECOMP")
 
-        # 先创建年度预算（period=2026-00 或任意月份记录，让批量分解能聚合到）
+        # 先创建年度预算（period=YYYY-00 年度行，批量分解只取年度行 — 幂等契约）
         client.post(f"{self.BASE}/plans", headers=auth_header(token),
-                    json={"kpi_id": kpi.id, "period": "2026-01", "budget_value": 12000.0, "budget_year": 2026, "budget_month": 1})
+                    json={"kpi_id": kpi.id, "period": "2026-00", "budget_value": 12000.0, "budget_year": 2026, "budget_month": 0})
 
         # 第一次批量分解
         resp1 = client.post(f"{self.BASE}/auto-decompose", headers=auth_header(token),

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

docs/cma-product-vision-roadmap-v1.md

@@ -0,0 +1,84 @@
+# CMA 产品愿景与实施路线图 v1.0（2026-08-30 固化）
+
+> 提出：任富海 | 整理：项目Bot | 状态：✅ 已确认（北极星）+ 战略全景（8方向）
+
+## 一、产品愿景（北极星）
+
+**一句话**：CMA = 管理会计操作系统——数据接入(接口/手工) → 多Bot互动数据 → 数据找人(主动) → 决策建议 → 决策修改+检查(闭环可审计)。
+
+**四层北极星**：
+```
+① 数据接入(财务软件接口/手工录入)
+   ↓
+② 多Bot互动(14Bot协作处理数据)
+   ↓
+③ 数据找人(异常+机会主动推送)
+   ↓
+④ 决策建议 → 决策修改+检查(闭环)
+```
+
+**价值主张**：让管理团队从"被数据淹没"到"数据找人、人做决策、决策留痕"——每项决策可追溯（谁/何时/依据什么/结果如何）。
+
+## 二、战略全景（8 补充方向）
+
+| 方向 | 定位 | 优先级 |
+|:--|:--|:--:|
+| A 产品化/商业化 | CMA→可交付产品（SaaS/私有/实施） | 🔴 |
+| B 行业纵深 | 白酒经销→贸易→制造（行业包） | 🟠 |
+| C 数据资产化 | 博海+客户数据→数据产品（DAMA治理） | 🟠 |
+| D 决策智能 | 提建议→预测决策（敏感性/因果/复盘） | 🔴 |
+| E AI原生组织方法论 | **护城河**：14Bot/铁律/闭环体系产品化 | 🟡 |
+| F 生态联盟 | 财务软件对接（用友/金蝶）+渠道 | 🟡 |
+| G 信任合规 | PIPL/等保/AI可信/审计链 | 🟠 |
+| H 技术前瞻 | 数字员工/AI同事/Agent自动执行 | 🟡 |
+
+## 三、实施路线图（按优先级）
+
+### 🔴 近期（1-3个月）——北极星核心闭环
+| # | 方向 | 目标 | 关键动作 | 验收 |
+|:--|:--|:--|:--|:--|
+| R1 | ④决策智能 | AI建议→一键落地 | ai_analysis 建议可"应用到KPI/预算/行动"（写库+留痕） | 建议生成→点击落地→操作日志可查 |
+| R2 | ③数据找人 | 主动推送扩大 | 机会/趋势推送（不止异常）：KPI向好/预算余量/滚动机会 | 每日推送含异常+机会两类 |
+| R3 | ①数据接入调研 | 财务软件接口方案 | 调研用友/金蝶/管家婆开放API+实施成本 | 接口可行性报告 |
+| R4 | A产品化准备 | 酣客试点成案例 | 试点数据闭环+试点报告（作首个客户案例） | 案例文档+官网可引用 |
+| R5 | 预算bug修复链 | 系统稳定 | 年度分解幂等+预算/现金流/行动闭环加固 | pytest全绿 |
+
+### 🟠 中期（3-6个月）——产品化+合规
+| # | 方向 | 目标 | 关键动作 | 验收 |
+|:--|:--|:--|:--|:--|
+| M1 | A产品化 | CMA可交付形态 | SaaS多租户完善/私有部署包/实施文档 | 第2-3个客户可用 |
+| M2 | B行业复制 | 白酒经销行业包 | 行业KPI库/OKR模板/科目模板校准（酣客数据） | 行业包v1 |
+| M3 | G合规 | 信任背书 | 数据安全分级/PIPL清单/审计链完善 | 合规清单 |
+| M4 | ①数据接入落地 | 财务软件接口 | 按R3方案接入1个财务软件 | 接口联调通过 |
+
+### 🟡 远期（6-12个月）——方法论+生态
+| # | 方向 | 目标 | 关键动作 | 验收 |
+|:--|:--|:--|:--|:--|
+| F1 | E方法论 | AI原生组织产品 | 评估+实施+运营三件套方法论文档化 | 方法论v1可售 |
+| F2 | F生态 | 渠道伙伴 | 代账/咨询/本地IT渠道首批 | 3家伙伴 |
+| F3 | H前瞻 | 数字员工试点 | AI同事（自动执行例行决策）试点 | 试点报告 |
+| F4 | D完整版 | 预测性成本智能完整 | 宏观数据回归校准+预测偏差告警完善 | IMA对标 |
+
+## 四、依赖与飞轮
+
+```
+R4酣客案例 → M1产品化 → F1方法论 → F2生态
+     ↑____________↑___________________↓
+          数据/案例反哺（B行业包）
+```
+
+**飞轮起点**：近期 R1-R5（决策闭环+稳定+案例）——先让内部系统达到"决策可落地可追溯"，再谈产品化。
+
+## 五、北极星四层 → 落地项（映射）
+
+| 层 | 近期 | 中期 | 远期 |
+|:--|:--|:--|:--|
+| ①数据接入 | R3调研 | M4接口落地 | 多软件适配 |
+| ②多Bot互动 | 保持 | Bot联合决策 | Agent自动执行(F3) |
+| ③数据找人 | R2推送扩大 | 推送策略化 | AI同事(F3) |
+| ④决策闭环 | R1建议落地+R5稳定 | 决策复盘闭环 | 预测决策(F4) |
+
+## 六、节奏建议
+- **月度检查点**：每月对照路线图验收（R/M/F 项完成度）
+- **北极星校验**：每季度问"数据找人了吗？决策落地了吗？可追溯吗？"
+- **资源配置**：近期全栈Bot集中 R1/R2/R5（代码）；项目Bot R3调研+R4案例（方案）

docs/cma-roadmap-r1r5-tasklist-20260830.md

@@ -0,0 +1,26 @@
+# CMA 路线图近期任务清单（R1-R5，2026-08-30 派单）
+
+> 依据：docs/cma-product-vision-roadmap-v1.md 近期🔴项
+
+## 已派全栈Bot（代码执行）
+
+| 任务 | 内容 | 优先级 |
+|:--|:--|:--:|
+| **cma-roadmap-r1r2r5-20260830.md** | R1 AI建议→一键落地（应用KPI/预算/行动+留痕）<br>R2 数据找人扩大（机会类推送：KPI向好/预算余量）<br>R5 预算闭环加固（年度分解幂等确认+闭环自检） | P0/P1 |
+| **data-quality-api-plus-v72-20260830.md** | ⓪预算年度分解累加bug（P0）<br>①数据质量API 7规则<br>②扫描脚本v7.2补做<br>③执行人中文名兼容 | P1 |
+
+## 项目Bot负责（方案/调研/案例）
+
+### R3 财务软件接口调研（✅ 已完成初步结论）
+- **结论：可行**——用友/金蝶云有开放平台API（标准连接器），管家婆有API（erp.btype.list等），金蝶云星空支持表单查询/保存/提交/审核
+- 2026 ERP API 开放性评估：用友/金蝶表现突出
+- **待确认**：酣客实际使用哪套财务软件（用友/金蝶/管家婆/其他）→ 决定先接哪个适配器
+
+### R4 酣客试点成案例（⏳ 待数据确认）
+- 方案已出：docs/hanke-pilot-plan-20260829.md（3天节奏）
+- 待你确认：KPI目标值 / 真实实际值来源 / 节奏
+- 完成后产出：试点报告 = 首个客户案例（产品化飞轮起点）
+
+## 执行顺序建议
+1. 全栈：先修 ⓪ 预算分解bug（P0，用户已遇到）→ R1（决策闭环核心）→ R2/R5/数据质量
+2. 项目Bot：R3 等你告知酣客财务软件 → R4 试点数据确认

docs/cma-strategy-vision-20260830.md

@@ -0,0 +1,79 @@
+# CMA 战略愿景全景规划（2026-08-30）
+
+> 提出：任富海 | 整理：项目Bot | 北极星：**数据接入→多Bot互动→数据找人→决策建议→决策修改检查**（四层愿景已确认）
+
+## 一、北极星愿景（已确认，四层）
+
+```
+① 数据接入(财务软件接口/手工录入)
+   ↓
+② 多Bot互动(14Bot协作处理数据)
+   ↓
+③ 数据找人(异常+机会主动推送)
+   ↓
+④ 决策建议 → 决策修改+检查(闭环可审计)
+```
+
+## 二、补充战略方向（8个，超越功能层面）
+
+### A. 产品化与商业化（🔴 最高优先级——让能力变现）
+- 现状：CMA 是内部系统，但官网已有 6 服务模块（含AI智能体/数据治理）可承接
+- 方向：CMA → 可交付产品（SaaS/私有部署/实施服务三模式）
+- 抓手：酣客试点成功 = 首个可复制案例；行业包 4 类（trading/it_service/manufacturing/general）已具雏形
+
+### B. 行业纵深复制
+- 白酒经销(酣客) → 贸易/流通 → 制造业/服务业
+- 每个行业：KPI库/OKR模板/科目模板/预警规则 行业包（已有基础）
+- 案例链：酣客成功 → 同行业客户 → 跨行业
+
+### C. 数据资产化
+- 博海自身资产：知识库/文章/系统数据 → 数据产品
+- 客户侧：DAMA 数据治理服务（官网已上线）→ 治理→增值
+- 企业数据资产盘点方法论 = 可售服务
+
+### D. 决策智能升级（北极星④的深化）
+- 从"提建议"→"预测决策"：敏感性/情景模拟（已雏形）→ 完整预测性成本智能（IMA）
+- 因果链验证（已建）→ 决策优化建议
+- AI 复盘 → 组织学习闭环
+
+### E. AI 原生组织方法论（差异化护城河）
+- 博海自身 = AI 原生组织样板（14Bot/铁律/闭环）
+- 对外输出"AI 原生组织落地方法论"（评估+实施+运营）
+- 这是竞品（传统财务软件商）无法快速复制的能力
+
+### F. 生态与联盟
+- 财务软件生态：对接用友/金蝶/管家婆（当前**未接**，北极星①的关键缺口）
+- 渠道伙伴：代账公司/咨询公司/本地IT服务商
+- 区域深耕：陕西本地企业数字化
+
+### G. 信任与合规（销售必要条件）
+- 数据安全：PIPL/等保/数据分类分级
+- AI 可信：RAG幻觉治理（Recall 100%已证）+ 验证铁律 = 可信AI叙事
+- 审计链：操作日志/决策留痕（已有）
+
+### H. 技术前瞻
+- 数字员工：AI 同事（分域扫描已发现 CopilotKit/OpenBot 趋势）
+- Agent 自动执行：决策→自动调度 Bot 执行（北极星②④融合）
+- 预测智能：KPI趋势/宏观敏感性（已上线 MVP）→ 完整版
+
+## 三、战略优先级与时间线
+
+| 阶段 | 方向 | 关键动作 |
+|:--|:--|:--|
+| **近期(1-3月)** | A产品化 + D决策智能 + 北极星① | 财务软件接口调研；AI建议→行动一键落地；酣客试点成案例 |
+| **中期(3-6月)** | B行业复制 + G合规 | 白酒经销行业包完善；数据安全/等保认证；第2-3个客户 |
+| **远期(6-12月)** | E AI原生组织 + F生态 + H前瞻 | AI原生组织方法论产品化；渠道伙伴；数字员工/AI同事产品 |
+
+## 四、北极星落地路线（四层 → 实施项）
+
+| 层 | 当前状态 | 下一步 |
+|:--|:--|:--|
+| ① 数据接入 | 手工/Excel/Bot | **财务软件接口**（用友/金蝶/管家婆适配器） |
+| ② 多Bot互动 | A2A/bot_bridge已有 | Bot联合决策（同数据多Bot出结论） |
+| ③ 数据找人 | 预警/偏差/预测告警 | 主动推送扩大（机会+趋势，不止异常） |
+| ④ 决策闭环 | 复盘持久化刚补 | **AI建议→一键落地**（建议落到KPI/预算/行动）+审计 |
+
+## 五、关键洞察
+1. **护城河不是 CMA 功能，是"AI原生组织方法论"**（E）——我们自己在用的整套体系（Bot协作/铁律/闭环/验证）就是最强差异化产品
+2. **产品化（A）是其他一切的前提**——案例→行业包→方法论→生态
+3. **北极星①（财务软件接口）是技术最大缺口**——直接影响"数据接入"自动化

docs/r3-zhixiangtong-adapter-20260830.md

@@ -0,0 +1,32 @@
+# R3 财务软件接口调研（智享通·友加畅捷）2026-08-30 结论
+
+> 酣客实际财务软件：**智享通**（成都友加畅捷，youjiasoft.com）
+
+## 一、产品画像
+- 公司：成都友加畅捷科技有限公司
+- 产品线：U+通用财务 / T1飞跃（进销存+财务）/ U+分销 / U+云商(SaaS) / U+移动
+- **架构：本地 C/S 部署**（T1飞跃明确 C/S 架构）——非云 SaaS
+- **开放 API：官网无开发者平台/公开API文档**（对比用友/金蝶有开放平台）
+
+## 二、对接路径评估（3选1）
+
+| 路径 | 说明 | 可行性 | 工作量 |
+|:--|:--|:--|:--|
+| **A. Excel导出→CMA导入** ✅推荐 | 智享通导出科目余额/凭证Excel → CMA现有导入（data import已建） | 🟢 **零开发可用** | 0.5天（模板映射） |
+| B. 数据库直读 | 本地部署 DB（SQL Server等）直接读财务数据 | 🟡 需账套密码+技术配合 | 2-3天 |
+| C. 官方API | 联系友加畅捷确认是否有接口 | 🟠 官网未见，需商务确认 | 不确定 |
+
+## 三、推荐方案（北极星①落地路径）
+**阶段一（立即）**：方案 A——财务每月导出科目余额/凭证 Excel → CMA 导入 → KPI 实际值自动更新
+- CMA 已有 import-excel 能力（data.py/bot_bridge），只需**模板映射**（智享通导出列 → CMA 科目/KPI）
+- 实现：建"智享通导出模板"映射表（科目编码→KPI/科目）+ 导入验证
+
+**阶段二（可选）**：方案 B/C——财务数据量大了再评估直读/官方接口
+
+## 四、影响
+北极星①"财务软件接口"对智享通的现实路径 = **导出导入（半自动）** 而非 API 直连（软件无开放API）。这是中小财务软件的现实——CMA 以"导入适配器"覆盖，不依赖厂商 API。
+
+## 五、待办
+- [ ] 向酣客财务要一份**智享通导出样例**（科目余额/凭证 Excel 各一）
+- [ ] 建映射模板（样例列→CMA 字段）
+- [ ] 全栈实现"智享通导入适配器"（模板映射+校验）

frontend/src/api/index.ts

@@ -465,4 +465,13 @@ export const taxApi = {
   seedDemo: (params?: any) => api.post('/tax/demo-data', null, { params }),
 }
 
+// ── AI决策建议（路线图R1 2026-08-30）：建议→一键应用到KPI/预算/行动方案 ──
+export const aiSuggestionApi = {
+  list: (params?: any) => api.get('/ai/suggestions', { params }),
+  get: (id: number) => api.get(`/ai/suggestions/${id}`),
+  create: (data: any) => api.post('/ai/suggestions', data),
+  apply: (id: number, data: any) => api.post(`/ai/suggestions/${id}/apply`, data),
+  dismiss: (id: number) => api.post(`/ai/suggestions/${id}/dismiss`),
+}
+
 export default api

frontend/src/permission.ts

@@ -9,10 +9,10 @@ interface MenuItem {
 
 // ── 角色路由映射 ──
 export const ROLE_ROUTES: Record<string, string[]> = {
-  ceo: ['/my-dashboard', '/dashboard', '/kpis', '/maps', '/maps-review', '/maps/canvas', '/maps/review', '/alerts', '/notifications', '/org', '/users', '/permissions', '/budget', '/deviations', '/cost', '/cost-intelligence', '/predict', '/action-plans', '/knowledge', '/guide', '/customer', '/learning-dashboard', '/reports', '/alignment', '/dupont-analysis', '/analysis-confidence', '/expenses', '/cash-plan', '/receivables', '/growth-quality', '/product-matrix', '/tax-compliance', '/data-classification'],
+  ceo: ['/my-dashboard', '/dashboard', '/ai-suggestions', '/kpis', '/maps', '/maps-review', '/maps/canvas', '/maps/review', '/alerts', '/notifications', '/org', '/users', '/permissions', '/budget', '/deviations', '/cost', '/cost-intelligence', '/predict', '/action-plans', '/knowledge', '/guide', '/customer', '/learning-dashboard', '/reports', '/alignment', '/dupont-analysis', '/analysis-confidence', '/expenses', '/cash-plan', '/receivables', '/growth-quality', '/product-matrix', '/tax-compliance', '/data-classification'],
-  finance: ['/my-dashboard', '/dashboard', '/kpis', '/maps', '/maps-review', '/maps/canvas', '/maps/review', '/alerts', '/data', '/budget', '/deviations', '/cost', '/cost-intelligence', '/predict', '/action-plans', '/knowledge', '/guide', '/customer', '/learning-dashboard', '/reports', '/alignment', '/dupont-analysis', '/analysis-confidence', '/expenses', '/cash-plan', '/receivables', '/growth-quality', '/product-matrix', '/tax-compliance', '/data-classification'],
+  finance: ['/my-dashboard', '/dashboard', '/ai-suggestions', '/kpis', '/maps', '/maps-review', '/maps/canvas', '/maps/review', '/alerts', '/data', '/budget', '/deviations', '/cost', '/cost-intelligence', '/predict', '/action-plans', '/knowledge', '/guide', '/customer', '/learning-dashboard', '/reports', '/alignment', '/dupont-analysis', '/analysis-confidence', '/expenses', '/cash-plan', '/receivables', '/growth-quality', '/product-matrix', '/tax-compliance', '/data-classification'],
-  business: ['/my-dashboard', '/dashboard', '/kpis', '/alerts', '/budget', '/deviations', '/action-plans', '/knowledge', '/guide', '/customer', '/expenses', '/cash-plan', '/growth-quality', '/product-matrix', '/tax-compliance', '/data-classification'],
+  business: ['/my-dashboard', '/dashboard', '/ai-suggestions', '/kpis', '/alerts', '/budget', '/deviations', '/action-plans', '/knowledge', '/guide', '/customer', '/expenses', '/cash-plan', '/growth-quality', '/product-matrix', '/tax-compliance', '/data-classification'],
-  it: ['/my-dashboard', '/dashboard', '/kpis', '/alerts', '/data', '/org', '/users', '/permissions', '/budget', '/deviations', '/cost', '/cost-intelligence', '/predict', '/action-plans', '/knowledge', '/guide', '/customer', '/learning-dashboard', '/analysis-confidence', '/expenses', '/cash-plan', '/product-matrix', '/tax-compliance', '/data-classification'],
+  it: ['/my-dashboard', '/dashboard', '/ai-suggestions', '/kpis', '/alerts', '/data', '/org', '/users', '/permissions', '/budget', '/deviations', '/cost', '/cost-intelligence', '/predict', '/action-plans', '/knowledge', '/guide', '/customer', '/learning-dashboard', '/analysis-confidence', '/expenses', '/cash-plan', '/product-matrix', '/tax-compliance', '/data-classification'],
 }
 
 export const ROLE_ACTIONS: Record<string, string[]> = {
@@ -42,6 +42,7 @@ export const MENU_ITEMS: MenuItem[] = [
 
   // ── GROUP 3: 监控与评价（Check）──
   { path: '/dashboard', label: '经营看板', icon: 'DataBoard', roles: ['ceo', 'finance', 'business', 'it'], group: '🟡 C 监控与评价' },
+  { path: '/ai-suggestions', label: 'AI建议中心', icon: 'Opportunity', roles: ['ceo', 'finance', 'business', 'it'], group: '🟡 C 监控与评价' },
   { path: '/reports', label: '管理报表', icon: 'DataAnalysis', roles: ['ceo', 'finance', 'business'], group: '🟡 C 监控与评价' },
   { path: '/dupont-analysis', label: '杜邦分析', icon: 'TrendCharts', roles: ['ceo', 'finance', 'it'], group: '🟡 C 监控与评价' },
   { path: '/customer', label: '客户维度', icon: 'User', roles: ['ceo', 'finance', 'business', 'it'], group: '🟡 C 监控与评价' },

frontend/src/router/index.ts

@@ -6,6 +6,7 @@ const routes = [
   { path: '/', component: () => import('@/layouts/MainLayout.vue'), redirect: '/my-dashboard',
     children: [
       { path: 'dashboard', name: 'Dashboard', component: () => import('@/views/Dashboard.vue'), meta: { title: '经营看板', roles: ['ceo', 'finance', 'business', 'it'] } },
+      { path: 'ai-suggestions', name: 'SuggestionCenter', component: () => import('@/views/SuggestionCenter.vue'), meta: { title: 'AI建议中心', roles: ['ceo', 'finance', 'business', 'it'] } },
       { path: 'kpis', name: 'KPIs', component: () => import('@/views/KPIList.vue'), meta: { title: 'KPI字典', roles: ['ceo', 'finance', 'business', 'it'], editable: true } },
       { path: 'kpis/:id', name: 'KPIDetail', component: () => import('@/views/KPIDetail.vue'), meta: { title: 'KPI详情', roles: ['ceo', 'finance', 'business', 'it'], editable: true } },
       { path: 'maps', name: 'Maps', component: () => import('@/views/MapList.vue'), meta: { title: '战略地图', roles: ['ceo', 'finance'], editable: true } },

frontend/src/views/Dashboard.vue

@@ -205,17 +205,87 @@
       </el-card>
     </template>
 
-    <!-- AI分析浮窗 -->
+    <!-- AI分析浮窗（R1：AI建议→一键落地） -->
     <div v-if="showSidebar" class="ai-panel">
-      <div class="ai-head"><span>🤖 AI 分析</span><el-button text size="small" @click="showSidebar = false">✕</el-button></div>
+      <div class="ai-head">
+        <span>🤖 AI 分析</span>
+        <el-button text size="small" @click="router.push('/ai-suggestions')">建议中心</el-button>
+        <el-button text size="small" @click="showSidebar = false">✕</el-button>
+      </div>
       <div class="ai-body">
+        <div class="ai-section-title">📋 决策建议</div>
+        <div v-if="suggestionsLoading" class="ai-loading"><el-icon class="is-loading" :size="16"><Loading /></el-icon><p>加载建议...</p></div>
+        <div v-else-if="suggestions.length === 0" class="ai-empty">暂无待应用建议</div>
+        <div v-else class="sug-list">
+          <div v-for="s in suggestions" :key="s.id" class="sug-card" :class="'type-' + s.suggestion_type">
+            <div class="sug-top">
+              <el-tag size="small" :type="sugTagType(s.suggestion_type)">{{ sugTypeLabel(s.suggestion_type) }}</el-tag>
+              <el-tag v-if="s.status === 'applied'" size="small" type="success">已应用</el-tag>
+              <el-tag v-else size="small" type="info">未应用</el-tag>
+            </div>
+            <div class="sug-title">{{ s.title }}</div>
+            <div class="sug-content">{{ s.content }}</div>
+            <div class="sug-foot">
+              <el-button v-if="s.status === 'unapplied'" size="small" type="primary" @click="openApplyDialog(s)">应用到</el-button>
+              <el-button v-if="s.status === 'unapplied'" size="small" @click="dismissSuggestion(s)">忽略</el-button>
+              <span v-if="s.status === 'applied'" class="sug-applied-by">由 {{ s.applied_by }} 于 {{ (s.applied_at || '').slice(0, 16) }} 应用</span>
+            </div>
+          </div>
+        </div>
+        <el-divider />
+        <div class="ai-section-title">💡 AI分析文本</div>
         <div v-if="aiLoading" class="ai-loading"><el-icon class="is-loading" :size="20"><Loading /></el-icon><p>分析中...</p></div>
         <div v-else-if="aiAnalysis" class="ai-content" v-html="renderMd(aiAnalysis)"></div>
         <el-empty v-else description="暂无分析" />
       </div>
-      <div class="ai-foot"><el-button size="small" type="primary" @click="refreshAnalysis" :loading="aiLoading">刷新</el-button></div>
+      <div class="ai-foot">
+        <el-button size="small" type="primary" @click="refreshAnalysis" :loading="aiLoading">刷新分析</el-button>
+      </div>
     </div>
 
+    <!-- 应用建议弹窗 -->
+    <el-dialog v-model="showApplyDialog" :title="'应用到：' + (applySug?.title || '')" width="520px">
+      <el-form label-width="100px">
+        <template v-if="applySug?.suggestion_type === 'kpi_target'">
+          <el-form-item label="KPI"><el-input :model-value="applyKpiName" disabled /></el-form-item>
+          <el-form-item label="新目标值" required>
+            <el-input-number v-model="applyForm.target_value" :precision="2" style="width:220px" />
+          </el-form-item>
+          <div class="apply-tip">应用后将修改KPI目标值，并写入操作日志留痕。</div>
+        </template>
+        <template v-else-if="applySug?.suggestion_type === 'budget_adjust'">
+          <el-form-item label="KPI"><el-input :model-value="applyKpiName" disabled /></el-form-item>
+          <el-form-item label="期间" required>
+            <el-input v-model="applyForm.period" placeholder="2026-09" style="width:220px" />
+          </el-form-item>
+          <el-form-item label="预算值" required>
+            <el-input-number v-model="applyForm.budget_value" :precision="2" style="width:220px" />
+          </el-form-item>
+          <div class="apply-tip">应用后将新增/更新该KPI对应期间的预算，并写入操作日志留痕。</div>
+        </template>
+        <template v-else>
+          <el-form-item label="关联KPI"><el-input :model-value="applyKpiName" disabled /></el-form-item>
+          <el-form-item label="计划标题" required><el-input v-model="applyForm.title" /></el-form-item>
+          <el-form-item label="负责人"><el-input v-model="applyForm.assignee" /></el-form-item>
+          <el-form-item label="优先级">
+            <el-select v-model="applyForm.priority" style="width:220px">
+              <el-option label="高" value="high" />
+              <el-option label="中" value="medium" />
+              <el-option label="低" value="low" />
+            </el-select>
+          </el-form-item>
+          <el-form-item label="截止日期">
+            <el-date-picker v-model="applyForm.due_date" type="date" value-format="YYYY-MM-DD" style="width:220px" />
+          </el-form-item>
+          <div class="apply-tip">应用后将创建行动方案，并写入操作日志留痕。</div>
+        </template>
+      </el-form>
+      <template #footer>
+        <el-button @click="showApplyDialog = false">取消</el-button>
+        <el-button type="primary" :loading="applying" @click="submitApply">确认应用</el-button>
+      </template>
+    </el-dialog>
+
     <!-- KPI详情弹窗 -->
     <el-dialog v-model="showDetail" :title="selectedKPI?.kpi_name" width="500px">
       <div v-if="selectedKPI">
@@ -241,7 +311,7 @@ import { ref, computed, onMounted } from 'vue'
 import { useRouter } from 'vue-router'
 import { ElMessage } from 'element-plus'
 import { Loading, ArrowRight } from '@element-plus/icons-vue'
-import { dashboardApi, alertApi } from '../api/index'
+import { dashboardApi, alertApi, aiSuggestionApi } from '../api/index'
 import axios from 'axios'
 import CountUp from '../components/CountUp.vue'
 import GrowthQuality from '../components/GrowthQuality.vue'
@@ -299,6 +369,81 @@ const enabledChannels = ref(0)
 const aiAnalysis = ref('')
 const aiLoading = ref(false)
 
+// R1: AI决策建议（建议卡 + 应用到弹窗）
+const suggestions = ref<any[]>([])
+const suggestionsLoading = ref(false)
+const showApplyDialog = ref(false)
+const applySug = ref<any>(null)
+const applyForm = ref<any>({})
+const applying = ref(false)
+const applyKpiName = ref('')
+
+const sugTypeLabel = (t: string) => ({ kpi_target: '改KPI目标', budget_adjust: '调预算', action_plan: '建行动方案' }[t] || t)
+const sugTagType = (t: string) => ({ kpi_target: 'warning', budget_adjust: 'danger', action_plan: 'primary' }[t] || 'info')
+
+async function loadSuggestions() {
+  suggestionsLoading.value = true
+  try {
+    const r: any = await aiSuggestionApi.list({ status: 'unapplied' })
+    suggestions.value = (r as any)?.data || []
+  } catch { suggestions.value = [] }
+  suggestionsLoading.value = false
+}
+
+function openApplyDialog(s: any) {
+  applySug.value = s
+  const sd = s.suggestion_data || {}
+  applyForm.value = {
+    target_value: sd.target_value ?? null,
+    period: sd.period || '',
+    budget_value: sd.budget_value ?? null,
+    title: sd.title || '',
+    assignee: sd.assignee || '',
+    priority: sd.priority || 'medium',
+    due_date: sd.due_date || '',
+  }
+  applyKpiName.value = s.target_name || ''
+  showApplyDialog.value = true
+}
+
+async function submitApply() {
+  if (!applySug.value) return
+  const action = applySug.value.suggestion_type
+  const body: any = { action, kpi_id: applySug.value.target_id || applySug.value.suggestion_data?.kpi_id }
+  if (action === 'kpi_target') {
+    if (applyForm.value.target_value == null) { ElMessage.warning('请输入新目标值'); return }
+    body.target_value = applyForm.value.target_value
+  } else if (action === 'budget_adjust') {
+    if (!applyForm.value.period || applyForm.value.budget_value == null) { ElMessage.warning('请填写期间和预算值'); return }
+    body.period = applyForm.value.period
+    body.budget_value = applyForm.value.budget_value
+  } else {
+    if (!applyForm.value.title) { ElMessage.warning('请输入计划标题'); return }
+    body.title = applyForm.value.title
+    body.assignee = applyForm.value.assignee
+    body.priority = applyForm.value.priority
+    body.due_date = applyForm.value.due_date
+  }
+  applying.value = true
+  try {
+    await aiSuggestionApi.apply(applySug.value.id, body)
+    ElMessage.success('建议已应用并留痕')
+    showApplyDialog.value = false
+    await loadSuggestions()
+  } catch (e: any) {
+    ElMessage.error(e?.response?.data?.detail || '应用失败')
+  }
+  applying.value = false
+}
+
+async function dismissSuggestion(s: any) {
+  try {
+    await aiSuggestionApi.dismiss(s.id)
+    ElMessage.success('建议已忽略')
+    await loadSuggestions()
+  } catch { ElMessage.error('忽略失败') }
+}
+
 const aiApi = axios.create({ baseURL: '/api/cma', timeout: 30000 })
 aiApi.interceptors.request.use((config: any) => {
   const token = localStorage.getItem('cma_token')
@@ -376,8 +521,8 @@ async function loadKPIAnalysis() {
   if (!selectedKPI.value?.id) return
   loadingDetail.value = true
   try {
-    const r: any = await aiApi.post('/ai/kpi-analysis', { kpi_id: selectedKPI.value.id, period: periodType.value })
+    const r: any = await aiApi.get(`/ai/kpi-analysis/${selectedKPI.value.id}`)
-    selectedKPIDetail.value = r.data || r.analysis || '暂无分析结果'
+    selectedKPIDetail.value = r.data?.analysis || r.analysis || '暂无分析结果'
   } catch { selectedKPIDetail.value = 'AI分析请求失败' }
   loadingDetail.value = false
 }
@@ -385,8 +530,10 @@ async function loadKPIAnalysis() {
 async function refreshAnalysis() {
   aiLoading.value = true
   try {
-    const r: any = await aiApi.post('/ai/dashboard-analysis', { role: userRole.value, period: periodType.value })
+    const r: any = await aiApi.get('/ai/dashboard-analysis', { params: { role: userRole.value } })
-    aiAnalysis.value = r.data || r.analysis || '暂无分析'
+    aiAnalysis.value = r.data?.analysis || r.analysis || '暂无分析'
+    // 建议列表从服务端拉取（含dashboard分析自动生成的规则建议）
+    await loadSuggestions()
   } catch { aiAnalysis.value = 'AI分析暂时不可用' }
   aiLoading.value = false
 }
@@ -555,6 +702,21 @@ onMounted(() => { loadData() })
 .ai-foot { padding:10px 16px; border-top:1px solid #f0f0f0; }
 .ai-loading { text-align:center; padding:30px 0; color:#999; }
 
+/* R1: 建议卡 */
+.ai-section-title { font-size:13px; font-weight:600; color:#333; margin-bottom:10px; }
+.ai-empty { text-align:center; color:#bbb; padding:16px 0; font-size:12px; }
+.sug-list { display:flex; flex-direction:column; gap:10px; }
+.sug-card { border:1px solid #eee; border-radius:8px; padding:10px 12px; background:#fafafa; border-left:3px solid #909399; }
+.sug-card.type-kpi_target { border-left-color:#e6a23c; }
+.sug-card.type-budget_adjust { border-left-color:#f56c6c; }
+.sug-card.type-action_plan { border-left-color:#409eff; }
+.sug-top { display:flex; gap:6px; margin-bottom:6px; }
+.sug-title { font-size:13px; font-weight:600; color:#333; margin-bottom:4px; }
+.sug-content { font-size:12px; color:#666; line-height:1.5; margin-bottom:8px; }
+.sug-foot { display:flex; gap:6px; align-items:center; }
+.sug-applied-by { font-size:11px; color:#999; }
+.apply-tip { font-size:12px; color:#999; padding:0 0 10px 100px; }
+
 /* KPI详情弹窗 */
 .dlg-summary { display:flex; justify-content:space-between; align-items:center; margin-bottom:12px; }
 .kpi-bar.large { height:10px; background:#f0f0f0; border-radius:5px; overflow:hidden; }

frontend/src/views/SuggestionCenter.vue

@@ -0,0 +1,204 @@
+<template>
+  <div class="sug-center-page">
+    <div class="page-head">
+      <h3>🤖 AI决策建议中心</h3>
+      <div class="head-right">
+        <el-radio-group v-model="statusFilter" size="small" @change="loadList">
+          <el-radio-button value="">全部</el-radio-button>
+          <el-radio-button value="unapplied">未应用</el-radio-button>
+          <el-radio-button value="applied">已应用</el-radio-button>
+          <el-radio-button value="dismissed">已忽略</el-radio-button>
+        </el-radio-group>
+        <el-button size="small" type="primary" @click="loadList" :loading="loading">刷新</el-button>
+      </div>
+    </div>
+
+    <div class="sug-grid">
+      <el-empty v-if="!loading && items.length === 0" description="暂无建议" />
+      <div v-for="s in items" :key="s.id" class="sug-card" :class="['type-' + s.suggestion_type, s.status]">
+        <div class="sug-top">
+          <el-tag size="small" :type="sugTagType(s.suggestion_type)">{{ sugTypeLabel(s.suggestion_type) }}</el-tag>
+          <el-tag size="small" :type="statusTagType(s.status)">{{ statusLabel(s.status) }}</el-tag>
+          <span class="sug-source">来源: {{ sourceLabel(s.source) }}</span>
+        </div>
+        <div class="sug-title">{{ s.title }}</div>
+        <div class="sug-content">{{ s.content }}</div>
+        <div class="sug-meta">
+          <span>创建: {{ (s.created_at || '').slice(0, 16) }}</span>
+          <span v-if="s.status === 'applied'" class="applied-info">由 {{ s.applied_by }} 于 {{ (s.applied_at || '').slice(0, 16) }} 应用</span>
+        </div>
+        <div v-if="s.status === 'applied' && s.apply_detail?.length" class="apply-detail">
+          <div v-for="(d, i) in s.apply_detail" :key="i" class="apply-detail-item">
+            <el-tag size="mini" type="info">{{ applyTargetLabel(d.target_type) }}</el-tag>
+            <span>{{ d.target_name }}</span>
+            <span class="before-after">改前: {{ fmtVal(d.before) }} → 改后: {{ fmtVal(d.after) }}</span>
+          </div>
+        </div>
+        <div class="sug-foot">
+          <el-button v-if="s.status === 'unapplied'" size="small" type="primary" @click="openApplyDialog(s)">应用到</el-button>
+          <el-button v-if="s.status === 'unapplied'" size="small" @click="dismissSuggestion(s)">忽略</el-button>
+          <el-button size="small" @click="toggleDetail(s)">{{ s.showDetail ? '收起' : '参数详情' }}</el-button>
+        </div>
+        <pre v-if="s.showDetail" class="sug-json">{{ JSON.stringify(s.suggestion_data, null, 2) }}</pre>
+      </div>
+    </div>
+
+    <!-- 应用建议弹窗 -->
+    <el-dialog v-model="showApplyDialog" :title="'应用到：' + (applySug?.title || '')" width="520px">
+      <el-form label-width="100px">
+        <template v-if="applySug?.suggestion_type === 'kpi_target'">
+          <el-form-item label="KPI ID"><el-input :model-value="applySug?.target_id" disabled /></el-form-item>
+          <el-form-item label="新目标值" required>
+            <el-input-number v-model="applyForm.target_value" :precision="2" style="width:220px" />
+          </el-form-item>
+        </template>
+        <template v-else-if="applySug?.suggestion_type === 'budget_adjust'">
+          <el-form-item label="KPI ID"><el-input :model-value="applySug?.target_id" disabled /></el-form-item>
+          <el-form-item label="期间" required>
+            <el-input v-model="applyForm.period" placeholder="2026-09" style="width:220px" />
+          </el-form-item>
+          <el-form-item label="预算值" required>
+            <el-input-number v-model="applyForm.budget_value" :precision="2" style="width:220px" />
+          </el-form-item>
+        </template>
+        <template v-else>
+          <el-form-item label="KPI ID"><el-input :model-value="applySug?.target_id" disabled /></el-form-item>
+          <el-form-item label="计划标题" required><el-input v-model="applyForm.title" /></el-form-item>
+          <el-form-item label="负责人"><el-input v-model="applyForm.assignee" /></el-form-item>
+          <el-form-item label="优先级">
+            <el-select v-model="applyForm.priority" style="width:220px">
+              <el-option label="高" value="high" />
+              <el-option label="中" value="medium" />
+              <el-option label="低" value="low" />
+            </el-select>
+          </el-form-item>
+          <el-form-item label="截止日期">
+            <el-date-picker v-model="applyForm.due_date" type="date" value-format="YYYY-MM-DD" style="width:220px" />
+          </el-form-item>
+        </template>
+      </el-form>
+      <template #footer>
+        <el-button @click="showApplyDialog = false">取消</el-button>
+        <el-button type="primary" :loading="applying" @click="submitApply">确认应用</el-button>
+      </template>
+    </el-dialog>
+  </div>
+</template>
+
+<script setup lang="ts">
+import { ref, onMounted } from 'vue'
+import { ElMessage } from 'element-plus'
+import { aiSuggestionApi } from '../api/index'
+
+const statusFilter = ref('')
+const items = ref<any[]>([])
+const loading = ref(false)
+const showApplyDialog = ref(false)
+const applySug = ref<any>(null)
+const applyForm = ref<any>({})
+const applying = ref(false)
+
+const sugTypeLabel = (t: string) => ({ kpi_target: '改KPI目标', budget_adjust: '调预算', action_plan: '建行动方案' }[t] || t)
+const sugTagType = (t: string) => ({ kpi_target: 'warning', budget_adjust: 'danger', action_plan: 'primary' }[t] || 'info')
+const statusLabel = (s: string) => ({ unapplied: '未应用', applied: '已应用', dismissed: '已忽略' }[s] || s)
+const statusTagType = (s: string) => ({ unapplied: 'info', applied: 'success', dismissed: 'info' }[s] || 'info')
+const sourceLabel = (s: string) => ({ dashboard: '看板分析', kpi: 'KPI分析', budget: '预算分析', manual: '手动', rule: '规则' }[s] || s)
+const applyTargetLabel = (t: string) => ({ kpi: 'KPI', budget: '预算', action_plan: '行动方案', alert: '预警' }[t] || t)
+
+function fmtVal(v: any): string {
+  if (v == null) return '-'
+  return Number.isInteger(v) ? String(v) : Number(v).toFixed(2)
+}
+
+async function loadList() {
+  loading.value = true
+  try {
+    const params: any = {}
+    if (statusFilter.value) params.status = statusFilter.value
+    const r: any = await aiSuggestionApi.list(params)
+    items.value = ((r as any)?.data || []).map((s: any) => ({ ...s, showDetail: false }))
+  } catch { items.value = [] }
+  loading.value = false
+}
+
+function toggleDetail(s: any) { s.showDetail = !s.showDetail }
+
+function openApplyDialog(s: any) {
+  applySug.value = s
+  const sd = s.suggestion_data || {}
+  applyForm.value = {
+    target_value: sd.target_value ?? null,
+    period: sd.period || '',
+    budget_value: sd.budget_value ?? null,
+    title: sd.title || '',
+    assignee: sd.assignee || '',
+    priority: sd.priority || 'medium',
+    due_date: sd.due_date || '',
+  }
+  showApplyDialog.value = true
+}
+
+async function submitApply() {
+  if (!applySug.value) return
+  const action = applySug.value.suggestion_type
+  const body: any = { action, kpi_id: applySug.value.target_id || applySug.value.suggestion_data?.kpi_id }
+  if (action === 'kpi_target') {
+    if (applyForm.value.target_value == null) { ElMessage.warning('请输入新目标值'); return }
+    body.target_value = applyForm.value.target_value
+  } else if (action === 'budget_adjust') {
+    if (!applyForm.value.period || applyForm.value.budget_value == null) { ElMessage.warning('请填写期间和预算值'); return }
+    body.period = applyForm.value.period
+    body.budget_value = applyForm.value.budget_value
+  } else {
+    if (!applyForm.value.title) { ElMessage.warning('请输入计划标题'); return }
+    body.title = applyForm.value.title
+    body.assignee = applyForm.value.assignee
+    body.priority = applyForm.value.priority
+    body.due_date = applyForm.value.due_date
+  }
+  applying.value = true
+  try {
+    await aiSuggestionApi.apply(applySug.value.id, body)
+    ElMessage.success('建议已应用并留痕')
+    showApplyDialog.value = false
+    await loadList()
+  } catch (e: any) {
+    ElMessage.error(e?.response?.data?.detail || '应用失败')
+  }
+  applying.value = false
+}
+
+async function dismissSuggestion(s: any) {
+  try {
+    await aiSuggestionApi.dismiss(s.id)
+    ElMessage.success('建议已忽略')
+    await loadList()
+  } catch { ElMessage.error('忽略失败') }
+}
+
+onMounted(loadList)
+</script>
+
+<style scoped>
+.sug-center-page { max-width: 1200px; margin: 0 auto; padding: 20px; }
+.page-head { display: flex; justify-content: space-between; align-items: center; margin-bottom: 20px; }
+.head-right { display: flex; gap: 12px; align-items: center; }
+.sug-grid { display: grid; grid-template-columns: repeat(auto-fill, minmax(360px, 1fr)); gap: 14px; }
+.sug-card { background: #fff; border-radius: 10px; padding: 14px 16px; box-shadow: 0 1px 3px rgba(0,0,0,0.05); border: 1px solid #f0f0f0; border-left: 4px solid #909399; }
+.sug-card.type-kpi_target { border-left-color: #e6a23c; }
+.sug-card.type-budget_adjust { border-left-color: #f56c6c; }
+.sug-card.type-action_plan { border-left-color: #409eff; }
+.sug-card.applied { background: #f8fbf8; }
+.sug-card.dismissed { opacity: .6; }
+.sug-top { display: flex; gap: 6px; align-items: center; margin-bottom: 8px; }
+.sug-source { font-size: 11px; color: #aaa; margin-left: auto; }
+.sug-title { font-size: 14px; font-weight: 600; color: #333; margin-bottom: 6px; }
+.sug-content { font-size: 13px; color: #666; line-height: 1.6; margin-bottom: 10px; }
+.sug-meta { font-size: 11px; color: #aaa; margin-bottom: 8px; display: flex; gap: 14px; }
+.applied-info { color: #67c23a; }
+.apply-detail { background: #f5f7fa; border-radius: 6px; padding: 8px 10px; margin-bottom: 8px; font-size: 12px; color: #555; display: flex; flex-direction: column; gap: 4px; }
+.apply-detail-item { display: flex; gap: 8px; align-items: center; }
+.before-after { color: #888; }
+.sug-foot { display: flex; gap: 6px; }
+.sug-json { background: #f8f8f8; border-radius: 6px; padding: 8px; font-size: 11px; color: #666; margin-top: 8px; max-height: 160px; overflow: auto; }
+</style>