refactor(menu): 侧边栏按决策域重构（L1 九域 + L2 决策场景）+ PDCA 回退开关

- 新增 frontend/src/config/decisionDomains.ts：9 个决策域（100 战略…900 系统）
  与 22 个 L2 决策场景，只写 path 关系；文案/图标/roles 仍取 permission.ts MENU_ITEMS
- MainLayout.vue：决策域菜单为默认（el-sub-menu 域 → el-menu-item-group 场景 → 页面），
  「我的工作台」常驻置顶，系统域默认折叠；未登记菜单项兜底进 900「未归类」（不丢项）
- 回退开关：localStorage.cma_menu_mode='pdca' 或 URL ?menu=pdca，右上角下拉可切换
- 路由 path、页面、API、DB、zone A/B 权限判定一律未改
- components.d.ts 由 unplugin-vue-components 自动补 ElMenuItemGroup 声明

frontend/src/config/decisionDomains.ts

@@ -0,0 +1,123 @@
+// ── 决策域菜单配置（L1 决策域 → L2 决策场景 → 页面）────────────────────────────
+// 依据：《管理会计应用指引》100–900 九域；财务BOT 派单
+//       finance-20261018-cma-menu-domain-refactor-fullstack（任总 2026-10-18 21:22/21:25）
+//
+// 边界（重要）：
+//  1) 本文件只做**菜单分组**——不改路由 path、不改页面、不改 API、不改 DB；
+//  2) 权限仍由 permission.ts 的 MENU_ITEMS.roles 过滤 + ROLE_ROUTES/hasRouteAccess 判定，
+//     zone A/B 只作权限维度，不作菜单维度；
+//  3) 页面条目的文案/图标/roles 一律取自 permission.ts（MENU_ITEMS），本文件只写 path 关系；
+//  4) 未在本文件登记的菜单项不会消失——MainLayout 兜底归入 900 域「未归类」；
+//  5) 回退开关：localStorage.cma_menu_mode = 'pdca' 或 URL ?menu=pdca 即还原原 PDCA 五组。
+
+export interface DecisionScene {
+  /** L2 决策场景文案（菜单内的小标题） */
+  label: string
+  /** 指向已有页面的 path（与 MENU_ITEMS 对齐） */
+  paths: string[]
+}
+
+export interface DecisionDomain {
+  /** 域编号：100 战略 / 200 预算 / … / 900 系统 */
+  id: string
+  /** L1 一级菜单文案 */
+  label: string
+  /** 域图标（取自 MainLayout iconMap 的键名） */
+  icon: string
+  scenes: DecisionScene[]
+}
+
+/** 9 个决策域；场景只用已有页面做聚合，缺能力域（500/700）待第 3 步补页 */
+export const DECISION_DOMAINS: DecisionDomain[] = [
+  {
+    id: '100',
+    label: '战略管理',
+    icon: 'DataBoard',
+    scenes: [
+      { label: '战略地图与执行', paths: ['/maps', '/strategy-map', '/alignment'] },
+      { label: '目标与复盘', paths: ['/maps-review', '/okr-templates'] },
+      { label: '增长与产品组合', paths: ['/growth-quality', '/product-matrix'] },
+      { label: '经营总览', paths: ['/dashboard'] },
+    ],
+  },
+  {
+    id: '200',
+    label: '预算管理',
+    icon: 'Money',
+    scenes: [
+      { label: '保本与预测', paths: ['/budget', '/predict'] },
+      { label: '预算差异', paths: ['/deviations'] },
+    ],
+  },
+  {
+    id: '300',
+    label: '成本管理',
+    icon: 'Coin',
+    scenes: [
+      { label: '成本结构与降本', paths: ['/cost', '/cost-intelligence'] },
+      { label: '费用与成本控制', paths: ['/expenses', '/mpm-calculator'] },
+    ],
+  },
+  {
+    id: '400',
+    label: '营运管理',
+    icon: 'Connection',
+    scenes: [
+      { label: '回款与资金计划', paths: ['/cash-plan', '/receivables'] },
+      { label: '客户与资金总览', paths: ['/customer', '/treasury-dashboard'] },
+      { label: '改善行动', paths: ['/action-plans'] },
+    ],
+  },
+  {
+    id: '500',
+    label: '投融资管理',
+    icon: 'TrendCharts',
+    scenes: [
+      { label: '投资决策', paths: ['/real-options'] },
+      { label: '资金内控', paths: ['/treasury-payment'] },
+    ],
+  },
+  {
+    id: '600',
+    label: '绩效管理',
+    icon: 'DataLine',
+    scenes: [
+      { label: 'KPI 执行', paths: ['/kpis', '/bot-kpis'] },
+      { label: '学习与成长', paths: ['/learning-dashboard'] },
+    ],
+  },
+  {
+    id: '700',
+    label: '风险管理',
+    icon: 'WarningFilled',
+    scenes: [
+      { label: '预警与置信度', paths: ['/alerts', '/analysis-confidence'] },
+      { label: '税务合规', paths: ['/tax-compliance'] },
+    ],
+  },
+  {
+    id: '800',
+    label: '管理报告',
+    icon: 'Document',
+    scenes: [
+      { label: '经营成果', paths: ['/reports', '/dupont-analysis'] },
+      { label: '现金与结构', paths: ['/cashflow-structure'] },
+    ],
+  },
+  {
+    id: '900',
+    label: '信息系统',
+    icon: 'Setting',
+    scenes: [
+      { label: '数据治理', paths: ['/data', '/data-quality', '/data-classification'] },
+      { label: '组织与权限', paths: ['/org', '/users', '/permissions'] },
+      { label: '平台配置', paths: ['/notifications', '/knowledge', '/ai-suggestions'] },
+    ],
+  },
+]
+
+/** 常驻入口（不占域，置顶显示） */
+export const PINNED_PATHS: string[] = ['/my-dashboard']
+
+/** 域菜单默认展开的域（只展开战略域；系统域默认折叠） */
+export const DOMAIN_DEFAULT_OPENED: string[] = ['domain-100']

frontend/src/layouts/MainLayout.vue

@@ -5,19 +5,42 @@
       <div class="logo">
         <span v-show="!isCollapse">{{ logoText }}</span>
       </div>
-      <el-menu :default-active="activeMenu" :collapse="isCollapse" router background-color="#304156" text-color="#bfcbd9" active-text-color="#409EFF" @select="onMenuSelect">
-        <template v-for="group in menuGroups" :key="group.label">
-          <el-sub-menu :index="'group-' + group.label" v-if="group.items.length > 0">
+      <el-menu :default-active="activeMenu" :collapse="isCollapse" :default-openeds="defaultOpeneds" router background-color="#304156" text-color="#bfcbd9" active-text-color="#409EFF" @select="onMenuSelect">
+        <!-- ── 模式一（默认）：决策域菜单 L1 决策域 → L2 决策场景 → 页面 ── -->
+        <template v-if="menuMode === 'domain'">
+          <!-- 常驻入口（不占域） -->
+          <el-menu-item v-for="item in pinnedItems" :key="item.path" :index="item.path">
+            <el-icon><component :is="iconMap[item.icon]" /></el-icon>
+            <template #title><span>{{ item.label }}</span></template>
+          </el-menu-item>
+          <el-sub-menu v-for="domain in domainGroups" :key="'domain-' + domain.id" :index="'domain-' + domain.id">
             <template #title>
-              <el-icon><component :is="groupIcon(group.label)" /></el-icon>
-              <span>{{ group.label }}</span>
+              <el-icon><component :is="domainIcon(domain.icon)" /></el-icon>
+              <span>{{ domain.label }}</span>
             </template>
-            <el-menu-item v-for="item in group.items" :key="item.path" :index="item.path">
-              <el-icon><component :is="iconMap[item.icon]" /></el-icon>
-              <span>{{ item.label }}</span>
-            </el-menu-item>
+            <el-menu-item-group v-for="scene in domain.scenes" :key="domain.id + '-' + scene.label" :title="scene.label">
+              <el-menu-item v-for="item in scene.items" :key="item.path" :index="item.path">
+                <el-icon><component :is="iconMap[item.icon]" /></el-icon>
+                <span>{{ item.label }}</span>
+              </el-menu-item>
+            </el-menu-item-group>
           </el-sub-menu>
         </template>
+        <!-- ── 模式二（回退开关）：原 PDCA 五组分组 ── -->
+        <template v-else>
+          <template v-for="group in menuGroups" :key="group.label">
+            <el-sub-menu :index="'group-' + group.label" v-if="group.items.length > 0">
+              <template #title>
+                <el-icon><component :is="groupIcon(group.label)" /></el-icon>
+                <span>{{ group.label }}</span>
+              </template>
+              <el-menu-item v-for="item in group.items" :key="item.path" :index="item.path">
+                <el-icon><component :is="iconMap[item.icon]" /></el-icon>
+                <span>{{ item.label }}</span>
+              </el-menu-item>
+            </el-sub-menu>
+          </template>
+        </template>
       </el-menu>
     </el-aside>
     <el-container>
@@ -34,7 +57,10 @@
           <el-dropdown trigger="click">
             <span class="user-info"><el-icon><User /></el-icon>{{ userName }}</span>
             <template #dropdown>
-              <el-dropdown-item @click="logout">退出登录</el-dropdown-item>
+              <el-dropdown-item disabled>菜单模式：{{ menuModeLabel }}</el-dropdown-item>
+              <el-dropdown-item v-if="menuMode === 'domain'" @click="switchMenuMode('pdca')">切回 PDCA 五组（回退）</el-dropdown-item>
+              <el-dropdown-item v-else @click="switchMenuMode('domain')">切换为决策域菜单</el-dropdown-item>
+              <el-dropdown-item divided @click="logout">退出登录</el-dropdown-item>
             </template>
           </el-dropdown>
         </div>
@@ -53,12 +79,32 @@ import {
   DataBoard, Tools, Collection, Edit, Reading, Opportunity, PieChart, Lock,
 } from '@element-plus/icons-vue'
 import { MENU_ITEMS, ROLE_LABELS } from '../permission'
+import { DECISION_DOMAINS, PINNED_PATHS, DOMAIN_DEFAULT_OPENED } from '../config/decisionDomains'
 
 const route = useRoute()
 const router = useRouter()
 const isCollapse = ref(false)
 const mobileMenuOpen = ref(false)
 
+// ── 菜单模式（2026-10-18 决策域重构）：domain = 决策域菜单（默认） / pdca = 原 PDCA 五组
+//    回退开关：右上角用户名下拉可随时切；URL ?menu=pdca 或 localStorage.cma_menu_mode='pdca' 同样生效
+const MENU_MODE_KEY = 'cma_menu_mode'
+function initialMenuMode(): 'domain' | 'pdca' {
+  const q = new URLSearchParams(window.location.search).get('menu')
+  if (q === 'pdca' || q === 'domain') {
+    localStorage.setItem(MENU_MODE_KEY, q)
+    return q
+  }
+  return localStorage.getItem(MENU_MODE_KEY) === 'pdca' ? 'pdca' : 'domain'
+}
+const menuMode = ref<'domain' | 'pdca'>(initialMenuMode())
+const menuModeLabel = computed(() => (menuMode.value === 'domain' ? '决策域' : 'PDCA 五组'))
+
+function switchMenuMode(mode: 'domain' | 'pdca') {
+  menuMode.value = mode
+  localStorage.setItem(MENU_MODE_KEY, mode)
+}
+
 // 侧边栏品牌：带当前登录企业名（如「陕西酣客 · 管理会计OS」），账套由登录窗口选定
 const logoText = computed(() => {
   if (currentEntityName.value) return `${currentEntityName.value} · 管理会计OS`
@@ -126,6 +172,39 @@ const menuGroups = computed(() => {
   return groups
 })
 
+// ── 决策域菜单：把角色过滤后的菜单项挂到 L1 域 / L2 场景上（文案与 roles 仍取 MENU_ITEMS）
+type MenuItemT = (typeof MENU_ITEMS)[number]
+const pinnedItems = computed(() => filteredMenus.value.filter(item => PINNED_PATHS.includes(item.path)))
+
+const domainGroups = computed(() => {
+  const byPath = new Map<string, MenuItemT>(filteredMenus.value.map(item => [item.path, item]))
+  const used = new Set<string>(PINNED_PATHS)
+  const groups = DECISION_DOMAINS.map(domain => ({
+    id: domain.id,
+    label: domain.label,
+    icon: domain.icon,
+    scenes: domain.scenes
+      .map(scene => {
+        const items = scene.paths.map(p => byPath.get(p)).filter((x): x is MenuItemT => !!x)
+        items.forEach(item => used.add(item.path))
+        return { label: scene.label, items }
+      })
+      .filter(scene => scene.items.length > 0),
+  })).filter(domain => domain.scenes.length > 0)
+
+  // 兜底：未登记的菜单项不得消失，统一收进 900「未归类」
+  const rest = filteredMenus.value.filter(item => !used.has(item.path))
+  if (rest.length > 0) {
+    const system = groups.find(domain => domain.id === '900')
+    if (system) system.scenes.push({ label: '未归类', items: rest })
+    else groups.push({ id: '900', label: '信息系统', icon: 'Setting', scenes: [{ label: '未归类', items: rest }] })
+  }
+  return groups
+})
+
+const domainIcon = (name: string) => iconMap[name] || Collection
+const defaultOpeneds = computed(() => (menuMode.value === 'domain' ? DOMAIN_DEFAULT_OPENED : []))
+
 const activeMenu = computed(() => route.path)
 const pageTitle = computed(() => (route.meta?.title as string) || '管理会计OS')
 
@@ -159,6 +238,9 @@ function onMenuSelect() {
 /* 折叠菜单样式覆盖：子菜单项缩进 */
 .el-menu :deep(.el-sub-menu .el-menu-item) { padding-left: 54px !important; }
 
+/* 决策域菜单：L2 决策场景小标题（轻量、缩进一级） */
+.el-menu :deep(.el-menu-item-group__title) { padding-left: 44px !important; font-size: 12px; line-height: 22px; color: #8fa3b8; }
+
 /* 移动端 */
 @media screen and (max-width: 768px) {
   .hide-mobile { display: none !important; }