本体三支柱: 科目↔KPI↔OKR三层互联 + 追溯链API + OKR详情页签

- 新表 kpi_subject_map(89映射/24KPI) / objective_kpi(3O×5KPI) / krs(3O×3KR)
- GET /api/cma/ontology/trace?objective_id=N O→KPI→科目逐层追溯
- GET /api/cma/ontology/objectives 三层链路概览
- OkrDetail.vue 新增本体追溯链页签(KR目标/当前值 + KPI→科目标签流)
- 含并发已上线未提交的KPI多粒度列(target_monthly/quarterly/yearly)
- 回归: pytest 409 passed

backend/app/models/__init__.py

@@ -1,5 +1,5 @@
 """管理会计OS 数据模型"""
-from sqlalchemy import Column, Integer, String, Text, Float, DateTime, ForeignKey, Boolean, JSON, func, UniqueConstraint
+from sqlalchemy import Column, Integer, String, Text, Float, DateTime, ForeignKey, Boolean, JSON, func, UniqueConstraint, Numeric, Date
 from app.database import Base
 
 from app.models.budget_plan import BudgetPlan
@@ -75,7 +75,10 @@ class KPIDefinition(Base):
     data_owner = Column(String(100), default="待指定", comment="数据责任人")
     frequency = Column(String(20), default="monthly", comment="daily/weekly/monthly/quarterly/yearly")
     unit = Column(String(50), default="%", comment="单位")
-    target_value = Column(Float, nullable=True, comment="目标值")
+    target_value = Column(Float, nullable=True, comment="目标值(兼容旧字段)")
+    target_monthly = Column(Float, nullable=True, comment="月度目标值")
+    target_quarterly = Column(Float, nullable=True, comment="季度目标值")
+    target_yearly = Column(Float, nullable=True, comment="年度目标值")
     threshold_green = Column(String(100), nullable=True, comment="绿灯阈值")
     threshold_yellow = Column(String(100), nullable=True, comment="黄灯阈值")
     threshold_red = Column(String(100), nullable=True, comment="红灯阈值")
@@ -675,3 +678,45 @@ class SocialSecurity(Base):
     remark = Column(String(500), nullable=True, comment="备注")
     created_at = Column(DateTime, server_default=func.now())
     updated_at = Column(DateTime, server_default=func.now(), onupdate=func.now())
+
+
+# ============================================================
+# 本体三支柱: 科目↔KPI↔OKR 三层互联 (2026-08-19)
+# 追溯链: 目标(O) → 指标(KPI) → 科目(数据)
+# ============================================================
+
+class KPISubjectMap(Base):
+    """科目↔KPI映射 — 指标计算依赖的底层会计科目"""
+    __tablename__ = "kpi_subject_map"
+    id = Column(Integer, primary_key=True, index=True)
+    kpi_id = Column(Integer, ForeignKey("kpi_definitions.id"), nullable=False, comment="KPI ID")
+    subject_code = Column(String(20), nullable=False, comment="科目编码")
+    calc_type = Column(String(20), default="sum", comment="sum/avg/ratio/other")
+    weight = Column(Numeric(5, 2), default=1.00, comment="权重(负=扣减项)")
+    remark = Column(String(200), nullable=True, comment="备注")
+    __table_args__ = (UniqueConstraint("kpi_id", "subject_code", name="uk_kpi_subject"),)
+
+
+class ObjectiveKPI(Base):
+    """KPI↔O支撑 — 目标由哪些KPI度量"""
+    __tablename__ = "objective_kpi"
+    id = Column(Integer, primary_key=True, index=True)
+    objective_id = Column(Integer, ForeignKey("objectives.id"), nullable=False, comment="OKR目标ID")
+    kpi_id = Column(Integer, ForeignKey("kpi_definitions.id"), nullable=False, comment="KPI ID")
+    weight = Column(Numeric(5, 2), default=1.00, comment="支撑权重")
+    __table_args__ = (UniqueConstraint("objective_id", "kpi_id", name="uk_obj_kpi"),)
+
+
+class KR(Base):
+    """关键结果KR — OKR完整化 (O→KR→KPI)"""
+    __tablename__ = "krs"
+    id = Column(Integer, primary_key=True, index=True)
+    objective_id = Column(Integer, ForeignKey("objectives.id"), nullable=False, comment="OKR目标ID")
+    title = Column(String(200), nullable=False, comment="KR标题")
+    metric_kpi_id = Column(Integer, ForeignKey("kpi_definitions.id"), nullable=True, comment="度量KPI ID")
+    target_value = Column(Numeric(15, 2), nullable=True, comment="目标值")
+    current_value = Column(Numeric(15, 2), nullable=True, comment="当前值")
+    progress = Column(Integer, default=0, comment="完成进度 0-100")
+    status = Column(String(20), default="pending", comment="pending/in_progress/completed/cancelled")
+    due_date = Column(Date, nullable=True, comment="截止日期")
+    created_at = Column(DateTime, server_default=func.now())