feat(action-plans): COSO 自检未通过条目一键生成改善行动（接通死按钮）

- 后端新增 POST /api/cma/action-plans/coso-generate-actions：未通过条目→action_plans，
  账套取 token 绑定（忽略 body entity_id）、幂等键 (entity_id,title)、不写 auto_verify_rule
- 前端 ActionPlanLibrary.vue 按钮接 @click（含未通过条数提示 + 二次确认 + 生成后刷新并跳列表）
- api 客户端补 cosoGenerateActions
- 新增 tests/test_coso_generate_actions_20260921.py（生成/幂等/隔离/未认证/归属校验/空集）

backend/app/api/action_plans.py

@@ -1,7 +1,8 @@
 """改善行动计划 API — 管理会计OS"""
-from fastapi import APIRouter, Depends, HTTPException, Request
+from fastapi import APIRouter, Body, Depends, HTTPException, Request
+from sqlalchemy import or_
 from sqlalchemy.orm import Session
-from datetime import datetime, timezone
+from datetime import datetime, timezone, timedelta
 from typing import Optional
 import re
 import logging
@@ -520,3 +521,157 @@ def get_coso_checklist(
     if not data:
         raise HTTPException(404, f"实体 entity={slug} 无 COSO 自检数据")
     return data
+
+
+@router.post("/coso-generate-actions")
+def generate_coso_actions(
+    request: Request,
+    data: Optional[dict] = Body(default=None),
+    db: Session = Depends(get_db),
+    current_user: User = Depends(require_auth),
+    entity_id: int = Depends(get_entity_id),
+):
+    """COSO内控自检 → 生成改善行动（把自检「未通过」条目一键转为行动计划）
+
+    口径说明：
+      - 账套（多租户铁律）：写入 entity_id 只取 token 绑定账套（get_entity_id），
+        body 里若含 entity_id 字段一律忽略；
+      - 数据源：与 get_coso_checklist 同口径（resolve_session_slug 按会话账套取同一份
+        自检）——屏幕上看到哪份自检，就用哪份生成，不做跨账套内容搬运；
+      - 关联 KPI：action_plans.kpi_id 是 NOT NULL 且列表按 KPI 归属做账套 join，
+        故必须挂本账套 KPI；
+      - 幂等：判重键 (entity_id, title)，已存在的计入 skipped 不再 INSERT；
+      - auto_verify_rule 显式不生成：COSO 条目没有可复算的 KPI 判据。
+    """
+    data = data or {}
+
+    # ① 取自检数据（与只读端点同口径解析 slug）
+    slug = resolve_session_slug(request, "hanke")
+    coso = COSO_CHECKLIST_DATA.get(slug)
+    if not coso:
+        raise HTTPException(404, f"实体 entity={slug} 无 COSO 自检数据")
+
+    # ② 待生成条目：passed 为真的一律不生成
+    failed_items = []
+    for el in coso["elements"]:
+        for item in el.get("items") or []:
+            if not item.get("passed"):
+                failed_items.append((el, item))
+
+    # ③ 无未通过条目 → 返回空结果结构（不算错误）
+    if not failed_items:
+        return {
+            "entity_id": entity_id,
+            "entity_slug": slug,
+            "kpi_id": None,
+            "kpi_name": None,
+            "failed_total": 0,
+            "created": 0,
+            "skipped": 0,
+            "created_ids": [],
+            "source": "coso",
+        }
+
+    # ④ 关联 KPI（必须，kpi_id NOT NULL 且列表按 KPI 归属做账套 join）
+    if data.get("kpi_id"):
+        # 显式指定：必须属于当前账套（跨账套 KPI 一律 404，不得跨账套写）
+        kpi = db.query(KPIDefinition).filter(
+            KPIDefinition.id == data["kpi_id"],
+            KPIDefinition.entity_id == entity_id,
+        ).first()
+        if not kpi:
+            raise HTTPException(404, "关联KPI不存在")
+    else:
+        # 自动选取（判据显式、可解释）：
+        #   a. 名称/编码含关键词（按序：内控/合规/COSO/control/compliance），id 最小者优先
+        #   b. 都没有 → 本账套 id 最小的 KPI（确定性兜底）
+        #   c. 本账套一个 KPI 都没有 → 400（无法满足 kpi_id NOT NULL）
+        kpi = None
+        for kw in ("内控", "合规", "COSO", "control", "compliance"):
+            kpi = (db.query(KPIDefinition)
+                   .filter(KPIDefinition.entity_id == entity_id)
+                   .filter(or_(
+                       KPIDefinition.kpi_name.like(f"%{kw}%"),
+                       KPIDefinition.kpi_code.like(f"%{kw}%"),
+                   ))
+                   .order_by(KPIDefinition.id)
+                   .first())
+            if kpi:
+                break
+        if not kpi:
+            kpi = (db.query(KPIDefinition)
+                   .filter(KPIDefinition.entity_id == entity_id)
+                   .order_by(KPIDefinition.id)
+                   .first())
+        if not kpi:
+            raise HTTPException(400, "当前账套没有可关联的KPI，无法生成改善行动")
+
+    # ⑤ 截止日期：body 显式传则校验格式且不得早于今天；否则默认 +30 天
+    due_date = None
+    if data.get("due_date"):
+        try:
+            due_date = datetime.strptime(str(data["due_date"]), "%Y-%m-%d")
+        except (ValueError, TypeError):
+            raise HTTPException(400, f"due_date 格式非法: {data['due_date']}（应为 YYYY-MM-DD）")
+        if due_date.date() < datetime.now().date():
+            raise HTTPException(400, "due_date 不能早于今天")
+    else:
+        due_date = datetime.now() + timedelta(days=30)
+
+    # ⑥ 幂等判重键 (entity_id, title)：带账套过滤 —— 对端账套同标题行不抑制本账套创建
+    existing_titles = {
+        p.title for p in db.query(ActionPlan).filter(ActionPlan.entity_id == entity_id).all()
+    }
+
+    created_plans = []
+    skipped_count = 0
+    for el, item in failed_items:
+        title = f"[COSO] {el['name']}·{item['text']}"[:200]  # title 列宽 String(200)
+        if title in existing_titles:
+            skipped_count += 1
+            continue
+        existing_titles.add(title)  # 本批次内自去重
+        score = el.get("score") or 0
+        if score < 40:
+            priority = "high"
+        elif score < 60:
+            priority = "medium"
+        else:
+            priority = "low"
+        plan = ActionPlan(
+            entity_id=entity_id,
+            kpi_id=kpi.id,
+            title=title,
+            # 来源标注便于回溯（自检哪条条目生成了这条行动）
+            description=(
+                f"来源: COSO内控自检 / {el['name']}（{el['id']}）/ 条目 {item['id']}: {item['text']}\n"
+                f"自检结论: {item.get('detail') or '未通过'}"
+            ),
+            status="pending",
+            progress=0,
+            priority=priority,
+            due_date=due_date,
+            created_by=current_user.name or current_user.username,
+            # 不传 auto_verify_rule：该列是 MySQL json 列，显式传 None 会被落成 JSON null
+            # （JSON_TYPE()='NULL'、IS NOT NULL 为真）而不是 SQL NULL，会让 bot_iron_law 的
+            # auto_verify_rule.isnot(None) 把「没有规则」的行算成「有规则」。不赋值则 INSERT
+            # 省略该列 → 保持 SQL NULL。COSO 条目没有可复算判据，引擎对空规则是跳过（安全）。
+        )
+        db.add(plan)
+        created_plans.append(plan)
+
+    # ⑦ 单次 add 循环 + 一次 commit：任一异常向上抛，不留半批
+    db.commit()
+    created_ids = [p.id for p in created_plans]
+
+    return {
+        "entity_id": entity_id,
+        "entity_slug": slug,
+        "kpi_id": kpi.id,
+        "kpi_name": kpi.kpi_name,
+        "failed_total": len(failed_items),  # 自检未通过条目总数
+        "created": len(created_ids),        # 本次新建条数
+        "skipped": skipped_count,           # 已存在（幂等命中）条数
+        "created_ids": created_ids,         # 新建行 id 列表
+        "source": "coso",
+    }

backend/tests/test_coso_generate_actions_20260921.py

@@ -0,0 +1,278 @@
+"""COSO内控自检「生成改善行动」端点测试
+
+任务：project-20260921-coso-generate-actions
+（自检「未通过」条目 → action_plans 写路径，前端「生成改善行动」按钮的后端实现）
+
+本文件覆盖
+    ① 生成：e1（hanke）会话点击 → 200；created == 未通过条目数（从 COSO_CHECKLIST_DATA
+       现算，不写字面量）；新建行 entity_id=1 / status=pending / kpi 属于 e1 /
+       title 前缀 [COSO] / description 含「来源: COSO内控自检」/ auto_verify_rule is None；
+       passed=True 的条目没有对应行
+    ② 幂等：同一会话再调一次 → created=0、skipped=上次 created、DB 行数不变
+    ③ 账套隔离：e2（bohai）会话生成的行 entity_id=2；e1/e2 列表互不可见
+    ④ 未认证：无 token → 401
+    ⑤ 显式 kpi_id 归属校验：e1 会话传 e2 的 kpi_id → 404（不得跨账套写）
+    ⑥ 无未通过条目：monkeypatch 全 passed=True → 200 / created=0 / failed_total=0 / 不建行
+"""
+import copy
+
+from fastapi.testclient import TestClient
+from sqlalchemy.orm import Session
+
+from app.api import action_plans as ap
+from app.models import ActionPlan, Entity, KPIDefinition
+from tests.conftest import (
+    TEST_USER_PASSWORD,
+    auth_header,
+    create_test_kpi,
+    create_test_user,
+    get_token_for_user,
+)
+
+E1_KPI_CODE = "ZZ_COSO_E1_KPI_001"
+E2_KPI_CODE = "ZZ_COSO_E2_KPI_001"
+
+
+# ──────────────────────────────────────────────
+# 夹具
+# ──────────────────────────────────────────────
+
+def _ensure_entity(db: Session, eid: int, name: str) -> Entity:
+    ent = db.query(Entity).filter(Entity.id == eid).first()
+    if not ent:
+        ent = Entity(id=eid, name=name, short_name=name, status="active")
+        db.add(ent)
+        db.commit()
+        db.refresh(ent)
+    return ent
+
+
+def _login(client: TestClient, entity_id: int, username: str = "testadmin") -> str:
+    """按账套登录并返回 token（e2 会话用；e1 用 conftest 的 get_token_for_user）"""
+    resp = client.post("/api/cma/auth/login", json={
+        "username": username,
+        "password": TEST_USER_PASSWORD,
+        "entity_id": entity_id,
+    })
+    assert resp.status_code == 200, f"登录 entity{entity_id} 失败: {resp.text[:300]}"
+    return resp.json()["token"]
+
+
+def _failed_items(coso: dict) -> list:
+    """自检未通过条目 [(element, item)]（与端点同一口径：not item.get('passed')）"""
+    out = []
+    for el in coso["elements"]:
+        for item in el.get("items") or []:
+            if not item.get("passed"):
+                out.append((el, item))
+    return out
+
+
+def _failed_titles(slug: str) -> set:
+    """按端点生成规则计算的标题集合（[COSO] {el}·{item}，截断 200）"""
+    coso = ap.COSO_CHECKLIST_DATA[slug]
+    return {
+        f"[COSO] {el['name']}·{item['text']}"[:200]
+        for el, item in _failed_items(coso)
+    }
+
+
+def _seed_e1(db: Session) -> KPIDefinition:
+    """e1（酣客）基础夹具：实体 + ceo 用户 + 1 个本账套 KPI"""
+    _ensure_entity(db, 1, "酣客")
+    create_test_user(db)
+    return create_test_kpi(db, kpi_code=E1_KPI_CODE, kpi_name=f"{E1_KPI_CODE}-名称", entity_id=1)
+
+
+# ──────────────────────────────────────────────
+# ① 生成
+# ──────────────────────────────────────────────
+
+def test_generate_creates_rows_for_failed_items(client: TestClient, db: Session):
+    """生成：未通过条目各建一行、字段口径全部达标；passed=True 条目不建行
+
+    断言依据：hanke 自检共 13 条（未通过 10 条）——条数用代码从 COSO_CHECKLIST_DATA
+    现算而非写字面量，防自检文案/条目数将来调整时用例失真。
+    """
+    kpi = _seed_e1(db)
+    token = get_token_for_user(client)
+    h = auth_header(token)
+
+    resp = client.post("/api/cma/action-plans/coso-generate-actions", headers=h, json={})
+    assert resp.status_code == 200, resp.text[:300]
+    body = resp.json()
+
+    coso = ap.COSO_CHECKLIST_DATA["hanke"]
+    failed = _failed_items(coso)
+    expected_titles = {f"[COSO] {el['name']}·{it['text']}"[:200] for el, it in failed}
+    passed_titles = {
+        f"[COSO] {el['name']}·{it['text']}"[:200]
+        for el in coso["elements"]
+        for it in (el.get("items") or [])
+        if it.get("passed")
+    }
+
+    assert len(failed) > 0, "夹具失配：hanke 自检应存在未通过条目"
+    assert body["failed_total"] == len(failed), body
+    assert body["created"] == len(failed), body  # 首轮无已存在行，created == 未通过总数
+    assert body["skipped"] == 0, body
+    assert body["entity_id"] == 1, body
+    assert body["entity_slug"] == "hanke", body
+    assert body["kpi_id"] == kpi.id, body  # 自动选取落在本账套唯一 KPI
+    assert body["source"] == "coso", body
+
+    rows = db.query(ActionPlan).filter(ActionPlan.title.like("[COSO]%")).all()
+    assert len(rows) == body["created"] == len(body["created_ids"]), body
+    actual_titles = {r.title for r in rows}
+    assert actual_titles == expected_titles, "新建标题集合与未通过条目集合不一致"
+    assert not (actual_titles & passed_titles), "passed=True 条目不应生成对应行"
+    for r in rows:
+        assert r.entity_id == 1, r.title  # 写库账套只来自 token（get_entity_id）
+        assert r.status == "pending", r.title
+        assert r.progress == 0, r.title
+        assert r.kpi_id == kpi.id, r.title
+        # kpi 归属校验：挂的 KPI 必须属于本账套（列表按 KPI 归属做账套 join 的口径）
+        kpi_ent = db.query(KPIDefinition).filter(KPIDefinition.id == r.kpi_id).first()
+        assert kpi_ent is not None and kpi_ent.entity_id == 1, r.title
+        assert r.title.startswith("[COSO]"), r.title
+        assert "来源: COSO内控自检" in (r.description or ""), r.title
+        assert r.auto_verify_rule is None, r.title  # 显式不生成验证规则
+        assert r.due_date is not None, r.title  # 默认 +30 天
+
+
+# ──────────────────────────────────────────────
+# ② 幂等
+# ──────────────────────────────────────────────
+
+def test_idempotent_second_call_skips_existing(client: TestClient, db: Session):
+    """幂等：同一会话第二次调用 created=0、skipped=首次 created、DB 行数不变
+
+    判重键 (entity_id, title)：重复点击「生成改善行动」不得重复造行。
+    """
+    _seed_e1(db)
+    h = auth_header(get_token_for_user(client))
+
+    first = client.post("/api/cma/action-plans/coso-generate-actions", headers=h, json={})
+    assert first.status_code == 200
+    body1 = first.json()
+    count_after_first = db.query(ActionPlan).count()
+    assert count_after_first == body1["created"] > 0
+
+    second = client.post("/api/cma/action-plans/coso-generate-actions", headers=h, json={})
+    assert second.status_code == 200
+    body2 = second.json()
+    assert body2["created"] == 0, body2
+    assert body2["skipped"] == body1["created"], body2
+    assert body2["failed_total"] == body1["failed_total"], body2
+    assert db.query(ActionPlan).count() == count_after_first, "幂等调用不得新增行"
+
+
+# ──────────────────────────────────────────────
+# ③ 账套隔离
+# ──────────────────────────────────────────────
+
+def test_entity_isolation_e1_e2(client: TestClient, db: Session):
+    """账套隔离：e2 生成的行 entity_id=2 且挂 e2 KPI；e1/e2 列表互不可见
+
+    两个账套存在同名标题（如「控制环境·授权审批制度」两个账套都未通过）——
+    这正好验证判重键带账套过滤：对端账套同标题行不得抑制本账套创建，
+    列表也不能把对端行算进来。
+    """
+    _ensure_entity(db, 1, "酣客")
+    _ensure_entity(db, 2, "博海")
+    create_test_user(db)
+    k1 = create_test_kpi(db, kpi_code=E1_KPI_CODE, kpi_name="e1内控KPI", entity_id=1)
+    k2 = create_test_kpi(db, kpi_code=E2_KPI_CODE, kpi_name="e2内控KPI", entity_id=2)
+
+    h1 = auth_header(_login(client, 1))
+    h2 = auth_header(_login(client, 2))
+
+    r1 = client.post("/api/cma/action-plans/coso-generate-actions", headers=h1, json={})
+    r2 = client.post("/api/cma/action-plans/coso-generate-actions", headers=h2, json={})
+    assert r1.status_code == 200, r1.text[:300]
+    assert r2.status_code == 200, r2.text[:300]
+
+    # e2 落库行：entity_id=2 且挂 e2 自己的 KPI
+    e2_rows = db.query(ActionPlan).filter(ActionPlan.entity_id == 2).all()
+    assert len(e2_rows) == r2.json()["created"] == len(_failed_items(ap.COSO_CHECKLIST_DATA["bohai"]))
+    for row in e2_rows:
+        assert row.entity_id == 2, row.title
+        assert row.kpi_id == k2.id, row.title
+
+    # 列表互不可见：各自列表 == 各自自检未通过标题全集（含同名标题，也绝不含对端专属行）
+    e1_list = {row["title"] for row in client.get("/api/cma/action-plans", headers=h1).json()["data"]}
+    e2_list = {row["title"] for row in client.get("/api/cma/action-plans", headers=h2).json()["data"]}
+    assert e1_list == _failed_titles("hanke"), e1_list
+    assert e2_list == _failed_titles("bohai"), e2_list
+    e1_only = _failed_titles("hanke") - _failed_titles("bohai")
+    e2_only = _failed_titles("bohai") - _failed_titles("hanke")
+    assert not (e1_list & e2_only), "e1 列表不应出现 e2 专属条目"
+    assert not (e2_list & e1_only), "e2 列表不应出现 e1 专属条目"
+    # 差异集非空才说明上面的断言有鉴别力（两账套未通过集合确有重叠与差异）
+    assert e1_only and e2_only
+
+
+# ──────────────────────────────────────────────
+# ④ 未认证
+# ──────────────────────────────────────────────
+
+def test_unauthenticated_returns_401(client: TestClient, db: Session):
+    """未认证：无 token 调生成端点 → 401（写路径必须鉴权）"""
+    _seed_e1(db)
+    resp = client.post("/api/cma/action-plans/coso-generate-actions", json={})
+    assert resp.status_code == 401, resp.text[:300]
+
+
+# ──────────────────────────────────────────────
+# ⑤ 显式 kpi_id 归属校验
+# ──────────────────────────────────────────────
+
+def test_explicit_kpi_id_must_belong_to_session_entity(client: TestClient, db: Session):
+    """显式 kpi_id 归属校验：e1 会话传 e2 的 kpi_id → 404 且不落任何行
+
+    kpi_id 是本账套隔离的唯一 join 锚点——若允许挂对端 KPI，
+    本账套列表会按 KPI 归属 join 而丢失该行，形成「孤儿行」。
+    """
+    _ensure_entity(db, 1, "酣客")
+    _ensure_entity(db, 2, "博海")
+    create_test_user(db)
+    create_test_kpi(db, kpi_code=E1_KPI_CODE, kpi_name="e1 KPI", entity_id=1)
+    k2 = create_test_kpi(db, kpi_code=E2_KPI_CODE, kpi_name="e2 KPI", entity_id=2)
+
+    h = auth_header(_login(client, 1))
+    resp = client.post("/api/cma/action-plans/coso-generate-actions",
+                       headers=h, json={"kpi_id": k2.id})
+    assert resp.status_code == 404, resp.text[:300]
+    assert db.query(ActionPlan).count() == 0, "跨账套 kpi_id 被拒后不得残留任何行"
+
+
+# ──────────────────────────────────────────────
+# ⑥ 无未通过条目
+# ──────────────────────────────────────────────
+
+def test_no_failed_items_returns_zero_not_error(client: TestClient, db: Session, monkeypatch):
+    """无未通过条目：全 passed=True → 200 / created=0 / failed_total=0 / 不建行
+
+    monkeypatch 模块级 COSO_CHECKLIST_DATA（深拷贝，测后自动还原）——
+    端点必须把它当「空结果」而不是报错。
+    """
+    _seed_e1(db)
+    original = ap.COSO_CHECKLIST_DATA  # patch 前持有原始引用，用于测后还原校验
+    patched = copy.deepcopy(ap.COSO_CHECKLIST_DATA)
+    for entity_data in patched.values():
+        for el in entity_data["elements"]:
+            for it in el["items"]:
+                it["passed"] = True
+    monkeypatch.setattr(ap, "COSO_CHECKLIST_DATA", patched)
+
+    h = auth_header(get_token_for_user(client))
+    resp = client.post("/api/cma/action-plans/coso-generate-actions", headers=h, json={})
+    assert resp.status_code == 200, resp.text[:300]
+    body = resp.json()
+    assert body["failed_total"] == 0, body
+    assert body["created"] == 0 and body["skipped"] == 0, body
+    assert body["created_ids"] == [], body
+    assert db.query(ActionPlan).count() == 0, "无未通过条目时不得新建行"
+
+    # 还原校验：patch 基于深拷贝，原始数据未被改坏（仍含未通过条目）
+    assert len(_failed_items(original["hanke"])) > 0

frontend/src/api/index.ts

@@ -202,6 +202,7 @@ export const actionPlanApi = {
   update: (id: number, data: any) => api.put(`/action-plans/${id}`, data),
   delete: (id: number) => api.delete(`/action-plans/${id}`),
   cosoChecklist: (params?: any) => api.get('/action-plans/coso-checklist', { params }),
+  cosoGenerateActions: (data?: any) => api.post('/action-plans/coso-generate-actions', data || {}),
   stats: () => api.get('/action-plans/stats'),
 }
 

frontend/src/views/ActionPlanLibrary.vue

@@ -294,7 +294,8 @@
         <!-- 企业只读标识（不可点）：账套由登录窗口选定，页内无切换入口 -->
         <el-tag size="small" type="primary" effect="plain">{{ entityLabel }}</el-tag>
         <el-button size="small" @click="loadCosoChecklist" :loading="cosoLoading">刷新</el-button>
-        <el-button v-if="cosoData" type="primary" size="small" style="margin-left:12px;">生成改善行动</el-button>
+        <el-button v-if="cosoData" type="primary" size="small" style="margin-left:12px;"
+          :loading="cosoGenerating" @click="generateCosoActions">生成改善行动<span v-if="cosoFailedCount">（{{ cosoFailedCount }}）</span></el-button>
       </div>
 
       <div v-if="cosoData">
@@ -667,6 +668,38 @@ async function loadCosoChecklist() {
   cosoLoading.value = false
 }
 
+const cosoGenerating = ref(false)
+// 自检未通过（passed=false）条目数——即「生成改善行动」将覆盖的范围
+const cosoFailedCount = computed(() => {
+  const els = cosoData.value?.elements || []
+  return els.reduce((n: number, el: any) => n + (el.items || []).filter((it: any) => !it.passed).length, 0)
+})
+
+async function generateCosoActions() {
+  if (!cosoData.value) return
+  const n = cosoFailedCount.value
+  if (n === 0) {
+    ElMessage.info('当前自检没有未通过条目，无需生成改善行动')
+    return
+  }
+  try {
+    await ElMessageBox.confirm(
+      `将把自检中 ${n} 条未通过条目生成改善行动（已存在的不会重复生成），是否继续？`,
+      '生成改善行动'
+    )
+  } catch { return }
+  cosoGenerating.value = true
+  try {
+    const r: any = await actionPlanApi.cosoGenerateActions({})
+    const created = r?.created ?? 0
+    const skipped = r?.skipped ?? 0
+    ElMessage.success(`已生成 ${created} 条改善行动${skipped ? `，跳过 ${skipped} 条已存在` : ''}`)
+    await Promise.all([loadData(), loadStats()])
+    if (created > 0) activeTab.value = 'plans'   // 切到行动方案列表即可确认
+  } catch { ElMessage.error('生成改善行动失败') }
+  cosoGenerating.value = false
+}
+
 // ── 初始化 ──
 onMounted(async () => {
   loadStats()