diff --git a/backend/app/api/reports.py b/backend/app/api/reports.py
index 08047222..024a38fd 100644
--- a/backend/app/api/reports.py
+++ b/backend/app/api/reports.py
@@ -9,6 +9,7 @@ CMA管理报表中心 — 管理会计OS
   4. 四维度绩效评分卡 — BSC健康度雷达图
 """
 from fastapi import APIRouter, Depends, Query, HTTPException
+from pydantic import BaseModel
 from sqlalchemy.orm import Session
 from sqlalchemy import func
 from typing import Optional
@@ -571,10 +572,10 @@ def _get_subject_amount(db: Session, code: str, period: str) -> Optional[float]:
 @router.get("/profit-statement")
 def get_profit_statement(
     period: str = Query(None, description="格式 YYYY-MM"),
-    format: str = Query("old", description="old/new"),
+    format: str = Query("old", description="old/new/dual"),
     db: Session = Depends(get_db),
 ):
-    """利润表 — 支持旧格式和新30号准则五板块格式"""
+    """利润表 — 支持旧格式、新30号准则五板块格式、双列对比"""
     if period is None:
         period = datetime.now().strftime("%Y-%m")
 
@@ -582,7 +583,24 @@ def get_profit_statement(
         # 旧30号准则格式（保留兼容）
         return get_profit_summary(period=period, db=db)
 
+    if format == "dual":
+        # 双列对比：旧准则 vs 新准则
+        old_data = get_profit_summary(period=period, db=db)
+        new_data = _build_new_format_profit(db, period)
+        return {
+            "period": period,
+            "format": "dual",
+            "title": f"利润表双列对比（{period}）",
+            "old_format": old_data,
+            "new_format": new_data,
+        }
+
     # === 新30号准则：五板块结构 ===
+    return _build_new_format_profit(db, period)
+
+
+def _build_new_format_profit(db: Session, period: str) -> dict:
+    """构建新30号准则五板块利润表"""
     blocks = []
     total_net_profit = 0
     all_items_have_data = True
@@ -638,6 +656,224 @@ def get_profit_statement(
     }
 
 
+# ============================================================
+# MPM管理层指标计算器 (P2)
+# ============================================================
+
+# MPM指标类型定义
+MPM_INDICATOR_TYPES = {
+    "ebitda": {
+        "name": "EBITDA",
+        "description": "息税折旧摊销前利润",
+        "base_label": "净利润",
+        "default_adjustments": [
+            {"code": "tax", "name": "加：所得税费用", "sign": 1, "checked": True},
+            {"code": "interest", "name": "加：利息支出", "sign": 1, "checked": True},
+            {"code": "depreciation", "name": "加：折旧与摊销", "sign": 1, "checked": True},
+            {"code": "impairment", "name": "加：资产减值损失", "sign": 1, "checked": False},
+        ],
+    },
+    "adjusted_net_profit": {
+        "name": "调整后净利润",
+        "description": "剔除非经常性项目后的可持续净利润",
+        "base_label": "净利润（准则）",
+        "default_adjustments": [
+            {"code": "impairment", "name": "加：资产减值损失", "sign": 1, "checked": True},
+            {"code": "equity_incentive", "name": "加：股权激励费用", "sign": 1, "checked": True},
+            {"code": "ma_cost", "name": "加：并购相关费用", "sign": 1, "checked": False},
+            {"code": "nonrecurring_income", "name": "减：非经常性投资收益", "sign": -1, "checked": True},
+            {"code": "asset_disposal", "name": "减：资产处置收益", "sign": -1, "checked": False},
+            {"code": "government_grant", "name": "减：政府补助", "sign": -1, "checked": False},
+        ],
+    },
+    "free_cash_flow": {
+        "name": "自由现金流",
+        "description": "经营现金流扣除资本支出后的可自由支配现金流",
+        "base_label": "经营现金流",
+        "default_adjustments": [
+            {"code": "capex", "name": "减：资本支出", "sign": -1, "checked": True},
+            {"code": "working_capital", "name": "减：营运资本增加", "sign": -1, "checked": True},
+            {"code": "maintenance_capex", "name": "减：维护性资本支出", "sign": -1, "checked": False},
+            {"code": "dividend", "name": "加：股息收入", "sign": 1, "checked": False},
+        ],
+    },
+    "custom": {
+        "name": "自定义指标",
+        "description": "自定义管理层指标",
+        "base_label": "净利润",
+        "default_adjustments": [
+            {"code": "adjustment_1", "name": "调整项目1", "sign": 1, "checked": False, "amount": None},
+            {"code": "adjustment_2", "name": "调整项目2", "sign": -1, "checked": False, "amount": None},
+            {"code": "adjustment_3", "name": "调整项目3", "sign": 1, "checked": False, "amount": None},
+        ],
+    },
+}
+
+
+# 调整项默认金额（从利润表自动取值映射）
+ADJUSTMENT_VALUE_MAP = {
+    "tax": {"code": "6801", "sign_inverse": True},  # 所得税费用，加回需取绝对值
+    "interest": {"code": "660301", "sign_inverse": True},
+    "impairment": {"code": "6701", "sign_inverse": False},  # 资产减值损失本身是费用
+    "equity_incentive": None,  # 无映射，需用户输入
+    "ma_cost": None,
+    "nonrecurring_income": {"code": "6111", "sign_inverse": False},
+    "asset_disposal": None,
+    "government_grant": None,
+    "capex": None,
+    "working_capital": None,
+    "maintenance_capex": None,
+    "dividend": None,
+}
+
+
+class MpmCalculateRequest(BaseModel):
+    indicator_type: str = "adjusted_net_profit"
+    period: str = None
+    adjustments: list[dict] = None  # [{code, name, sign, checked, amount}]
+
+
+@router.post("/mpm-calculate")
+def mpm_calculate(
+    req: MpmCalculateRequest,
+    db: Session = Depends(get_db),
+):
+    """MPM管理层指标计算器 — 生成合规调节表"""
+    if req.period is None:
+        req.period = datetime.now().strftime("%Y-%m")
+
+    indicator_cfg = MPM_INDICATOR_TYPES.get(req.indicator_type)
+    if not indicator_cfg:
+        raise HTTPException(status_code=400, detail=f"不支持的指标类型: {req.indicator_type}")
+
+    # 获取基准值：净利润
+    net_profit = _calc_new_net_profit(db, req.period)
+    if net_profit is None:
+        net_profit = 0
+
+    # 经营现金流（自由现金流的基准）
+    operating_cf = _get_kpi_val(db, "F_OPERATING_CF", req.period)
+
+    # 确定基准值
+    if req.indicator_type == "free_cash_flow":
+        base_value = operating_cf or net_profit  # fallback
+        base_label = "经营现金流"
+    else:
+        base_value = net_profit
+        base_label = indicator_cfg["base_label"]
+
+    # 获取调整项（来自请求或默认）
+    adjustments = req.adjustments if req.adjustments else indicator_cfg["default_adjustments"]
+
+    # 自动填充调整项金额
+    reconciliation_items = []
+    running_total = base_value
+
+    # 第一步：基准值
+    reconciliation_items.append({
+        "step": 0,
+        "code": "_base",
+        "name": base_label,
+        "sign": 1,
+        "amount": round(base_value, 2),
+        "effective": round(base_value, 2),
+        "is_base": True,
+        "running_total": round(base_value, 2),
+    })
+
+    for adj in adjustments:
+        code = adj.get("code", "")
+        checked = adj.get("checked", False)
+        sign = adj.get("sign", 1)
+        name = adj.get("name", "")
+        amount = adj.get("amount")
+
+        # 尝试自动取值
+        if amount is None and checked:
+            amount = _get_adjustment_value(db, code, req.period)
+
+        effective = round(amount * sign, 2) if amount is not None else None
+
+        item = {
+            "step": len(reconciliation_items),
+            "code": code,
+            "name": name,
+            "sign": sign,
+            "amount": round(amount, 2) if amount is not None else None,
+            "effective": effective,
+            "checked": checked,
+            "is_base": False,
+            "running_total": None,
+        }
+
+        if checked and effective is not None:
+            running_total += effective
+            item["running_total"] = round(running_total, 2)
+
+        reconciliation_items.append(item)
+
+    # 最终结果
+    final_value = round(running_total, 2)
+
+    return {
+        "indicator_type": req.indicator_type,
+        "indicator_name": indicator_cfg["name"],
+        "indicator_desc": indicator_cfg["description"],
+        "period": req.period,
+        "base_value": round(base_value, 2),
+        "base_label": base_label,
+        "final_value": final_value,
+        "final_label": indicator_cfg["name"],
+        "adjustment_count": sum(1 for a in adjustments if a.get("checked", False)),
+        "total_adjustments": len(adjustments),
+        "reconciliation_items": reconciliation_items,
+        "has_real_data": net_profit != 0,
+    }
+
+
+def _get_kpi_val(db: Session, code: str, period: str) -> Optional[float]:
+    """从KPI定义+值获取数值"""
+    kpi = db.query(KPIDefinition).filter(KPIDefinition.kpi_code == code).first()
+    if not kpi:
+        return None
+    v = db.query(KPIValue).filter(
+        KPIValue.kpi_id == kpi.id, KPIValue.period == period
+    ).order_by(KPIValue.id.desc()).first()
+    return float(v.actual_value) if v and v.actual_value is not None else None
+
+
+def _calc_new_net_profit(db: Session, period: str) -> Optional[float]:
+    """计算新30号准则下的净利润"""
+    total = 0
+    has_data = False
+    for block_key in ["operating", "investing", "financing", "tax", "discontinued"]:
+        block_cfg = BLOCK_INFO[block_key]
+        for item_cfg in block_cfg["items"]:
+            amount = _get_subject_amount(db, item_cfg["code"], period)
+            if amount is not None:
+                total += amount * item_cfg["sign"]
+                has_data = True
+    if not has_data:
+        return None
+    return round(total, 2)
+
+
+def _get_adjustment_value(db: Session, adj_code: str, period: str) -> Optional[float]:
+    """获取调整项的自动取值"""
+    mapping = ADJUSTMENT_VALUE_MAP.get(adj_code)
+    if mapping is None:
+        return None  # 需要用户输入
+
+    code = mapping["code"]
+    amount = _get_subject_amount(db, code, period)
+    if amount is None:
+        return None
+
+    # sign_inverse: 如果调整项是"加回"费用，费用本身的sign是负的（在利润表中是减项）
+    # 但在MPM调节中，加回费用取绝对值
+    return abs(amount) if mapping.get("sign_inverse", False) else amount
+
+
 def _get_demo_block_total(block_key: str) -> float:
     """PRD示例数据 fallback"""
     demo = {
diff --git a/frontend/src/permission.ts b/frontend/src/permission.ts
index 03510700..a1ce1c3b 100644
--- a/frontend/src/permission.ts
+++ b/frontend/src/permission.ts
@@ -5,9 +5,9 @@
 
 // 各角色可访问的路由列表
 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', '/predict', '/action-plans', '/knowledge', '/guide', '/customer', '/learning-dashboard', '/reports', '/alignment', '/dupont-analysis', '/okr-templates'],
-  finance: ['/my-dashboard', '/dashboard', '/kpis', '/maps', '/maps-review', '/maps/canvas', '/maps/review', '/alerts', '/data', '/budget', '/deviations', '/cost', '/predict', '/action-plans', '/knowledge', '/guide', '/customer', '/learning-dashboard', '/reports', '/alignment', '/dupont-analysis', '/okr-templates'],
-  business: ['/my-dashboard', '/dashboard', '/kpis', '/alerts', '/deviations', '/budget', '/action-plans', '/knowledge', '/guide', '/customer', '/reports', '/alignment'],
+  ceo: ['/my-dashboard', '/dashboard', '/kpis', '/maps', '/maps-review', '/maps/canvas', '/maps/review', '/alerts', '/notifications', '/org', '/users', '/permissions', '/budget', '/deviations', '/cost', '/predict', '/action-plans', '/knowledge', '/guide', '/customer', '/learning-dashboard', '/reports', '/alignment', '/dupont-analysis', '/okr-templates', '/mpm-calculator'],
+  finance: ['/my-dashboard', '/dashboard', '/kpis', '/maps', '/maps-review', '/maps/canvas', '/maps/review', '/alerts', '/data', '/budget', '/deviations', '/cost', '/predict', '/action-plans', '/knowledge', '/guide', '/customer', '/learning-dashboard', '/reports', '/alignment', '/dupont-analysis', '/okr-templates', '/mpm-calculator'],
+  business: ['/my-dashboard', '/dashboard', '/kpis', '/alerts', '/deviations', '/budget', '/action-plans', '/knowledge', '/guide', '/customer', '/reports', '/alignment', '/mpm-calculator'],
   it: ['/my-dashboard', '/dashboard', '/kpis', '/alerts', '/data', '/org', '/users', '/permissions', '/budget', '/deviations', '/cost', '/predict', '/action-plans', '/knowledge', '/guide', '/customer', '/learning-dashboard', '/okr-templates'],
 }
 
@@ -62,6 +62,7 @@ export const MENU_ITEMS: MenuItem[] = [
   { path: '/maps-review', label: '战略回顾会', icon: 'TrendCharts', roles: ['ceo', 'finance'], group: '🔴 A 复盘与改进' },
   { path: '/predict', label: '预测模拟', icon: 'DataLine', roles: ['ceo', 'finance', 'it'], group: '🔴 A 复盘与改进' },
   { path: '/real-options', label: '实物期权计算器', icon: 'TrendCharts', roles: ['ceo', 'finance'], group: '🔴 A 复盘与改进' },
+  { path: '/mpm-calculator', label: 'MPM计算器', icon: 'Money', roles: ['ceo', 'finance', 'business'], group: '🔴 A 复盘与改进' },
 
   // ══════════════════════════════════════════════════════════════
   // GROUP 5: 系统与支持（Infra）
diff --git a/frontend/src/router/index.ts b/frontend/src/router/index.ts
index 9192210d..937bd3ee 100644
--- a/frontend/src/router/index.ts
+++ b/frontend/src/router/index.ts
@@ -37,6 +37,7 @@ const routes = [
       { path: 'bi-reports', name: 'BiReports', component: () => import('@/views/BIReportCenter.vue'), meta: { title: 'BI报表', roles: ['ceo', 'finance', 'business'] } },
       { path: 'okr-templates', name: 'OKRTemplates', component: () => import('@/views/OKRTemplates.vue'), meta: { title: 'OKR模板库', roles: ['ceo', 'finance', 'it'] } },
       { path: 'subjects', name: 'SubjectManage', component: () => import('@/views/SubjectManage.vue'), meta: { title: '科目打标', roles: ['ceo', 'finance', 'business', 'it'] } },
+      { path: 'mpm-calculator', name: 'MpmCalculator', component: () => import('@/views/MpmCalculator.vue'), meta: { title: 'MPM计算器', roles: ['ceo', 'finance', 'business'] } },
     ]
   },
 ]
diff --git a/frontend/src/views/MpmCalculator.vue b/frontend/src/views/MpmCalculator.vue
new file mode 100644
index 00000000..634ddce7
--- /dev/null
+++ b/frontend/src/views/MpmCalculator.vue
@@ -0,0 +1,370 @@
+<template>
+  <div class="mpm-page">
+    <div class="mpm-header">
+      <h3 class="page-title">MPM管理层指标计算器</h3>
+      <div class="header-right">
+        <el-date-picker
+          v-model="period"
+          type="month"
+          placeholder="选择月份"
+          value-format="YYYY-MM"
+          size="small"
+          style="width:140px"
+        />
+        <el-button type="primary" size="small" :loading="calculating" @click="calculate">计算</el-button>
+      </div>
+    </div>
+
+    <el-row :gutter="16">
+      <!-- 左侧：参数面板 -->
+      <el-col :span="10">
+        <el-card class="param-card">
+          <template #header>
+            <span>参数设置</span>
+          </template>
+
+          <div class="param-section">
+            <label class="param-label">选择指标类型</label>
+            <el-radio-group v-model="indicatorType" class="indicator-types">
+              <el-radio
+                v-for="opt in indicatorOptions"
+                :key="opt.value"
+                :value="opt.value"
+                class="indicator-radio"
+              >
+                <div class="indicator-opt">
+                  <span class="indicator-name">{{ opt.label }}</span>
+                  <span class="indicator-desc">{{ opt.desc }}</span>
+                </div>
+              </el-radio>
+            </el-radio-group>
+          </div>
+
+          <el-divider />
+
+          <div class="param-section">
+            <label class="param-label">调整项目
+              <span class="param-hint">勾选需要调整的项目，未勾选的项目不计入调节</span>
+            </label>
+            <div class="adjustment-list">
+              <div v-for="(adj, idx) in adjustments" :key="adj.code" class="adjustment-row">
+                <el-checkbox v-model="adj.checked" :disabled="adjusting" @change="onAdjustmentChange">
+                  <span :class="{ 'adj-sign-positive': adj.sign > 0, 'adj-sign-negative': adj.sign < 0 }">
+                    {{ adj.sign > 0 ? '加回' : '减' }}
+                  </span>
+                  {{ adj.name }}
+                </el-checkbox>
+                <el-input-number
+                  v-model="adj.amount"
+                  :disabled="!adj.checked || adjusting"
+                  size="small"
+                  :min="0"
+                  :precision="2"
+                  controls-position="right"
+                  placeholder="0.00"
+                  style="width:150px"
+                  @change="onAdjustmentChange"
+                />
+              </div>
+            </div>
+            <div v-if="adjustments.length === 0" class="empty-hint">该指标类型暂无可选调整项</div>
+          </div>
+
+          <el-divider />
+
+          <div style="text-align:right;">
+            <el-button size="small" @click="resetDefaults">重置默认</el-button>
+          </div>
+        </el-card>
+      </el-col>
+
+      <!-- 右侧：调节表结果 -->
+      <el-col :span="14">
+        <el-card class="result-card">
+          <template #header>
+            <div class="result-header">
+              <span>调节表（附注披露用）</span>
+              <el-tag v-if="indicatorType === 'ebitda'" type="warning">EBITDA</el-tag>
+              <el-tag v-else-if="indicatorType === 'adjusted_net_profit'" type="success">调整后净利润</el-tag>
+              <el-tag v-else-if="indicatorType === 'free_cash_flow'" type="primary">自由现金流</el-tag>
+              <el-tag v-else type="info">自定义</el-tag>
+            </div>
+          </template>
+
+          <div v-loading="calculating">
+            <div v-if="result" class="reconciliation-table">
+              <div
+                v-for="item in result.reconciliation_items"
+                :key="item.step"
+                :class="['rec-item', { 'rec-base': item.is_base, 'rec-checked': item.checked && !item.is_base, 'rec-unchecked': !item.checked && !item.is_base }]"
+              >
+                <div class="rec-step">
+                  <span v-if="item.is_base" class="rec-dot-base"></span>
+                  <span v-else-if="item.checked" class="rec-dot-checked"></span>
+                  <span v-else class="rec-dot-unchecked"></span>
+                  <span class="rec-name">{{ item.name }}</span>
+                </div>
+                <div class="rec-amount" :class="{ 'rec-negative': item.effective != null && item.effective < 0 }">
+                  <template v-if="item.effective != null">
+                    {{ item.sign > 0 && !item.is_base ? '+ ' : '' }}{{ item.sign < 0 && !item.is_base ? '- ' : '' }}¥ {{ Math.abs(item.effective).toLocaleString('zh-CN', { minimumFractionDigits: 2, maximumFractionDigits: 2 }) }}
+                  </template>
+                  <span v-else class="rec-no-data">无数据</span>
+                </div>
+                <div v-if="item.running_total != null" class="rec-running">
+                  = ¥ {{ item.running_total.toLocaleString('zh-CN', { minimumFractionDigits: 2, maximumFractionDigits: 2 }) }}
+                </div>
+              </div>
+
+              <div class="rec-divider"></div>
+
+              <div class="rec-item rec-final">
+                <div class="rec-step">
+                  <span class="rec-dot-final"></span>
+                  <span class="rec-name rec-final-label">{{ result.final_label }}</span>
+                </div>
+                <div class="rec-amount rec-final-amount" :class="{ 'rec-negative': result.final_value < 0 }">
+                  ¥ {{ Math.abs(result.final_value).toLocaleString('zh-CN', { minimumFractionDigits: 2, maximumFractionDigits: 2 }) }}
+                </div>
+              </div>
+
+              <div class="rec-summary">
+                <span class="rec-summary-item">基准值：¥ {{ result.base_value.toLocaleString() }}</span>
+                <span class="rec-summary-item">调整项：{{ result.adjustment_count }}/{{ result.total_adjustments }}</span>
+                <span class="rec-summary-item">最终值：¥ {{ result.final_value.toLocaleString() }}</span>
+              </div>
+            </div>
+
+            <el-empty v-else-if="!calculating" description="选择指标类型，点击「计算」生成合规调节表" />
+
+            <div v-if="!result?.has_real_data && result" class="demo-hint">
+              ⚠️ 当前部分数据为示例数据，实际数据将在科目打标后显示
+            </div>
+          </div>
+        </el-card>
+      </el-col>
+    </el-row>
+
+    <!-- 底部操作 -->
+    <div class="mpm-actions" v-if="result">
+      <el-button type="primary" @click="exportDetail">导出附注明细</el-button>
+      <el-button @click="saveTemplate">保存为模板</el-button>
+    </div>
+  </div>
+</template>
+
+<script setup lang="ts">
+import { ref, watch } from 'vue'
+import { ElMessage } from 'element-plus'
+import axios from 'axios'
+
+const api = axios.create({ baseURL: '/api/cma', timeout: 30000 })
+api.interceptors.request.use((config: any) => {
+  const token = localStorage.getItem('cma_token')
+  if (token) config.headers.Authorization = `Bearer ${token}`
+  return config
+})
+
+// ── 状态 ──
+const period = ref('2026-06')
+const indicatorType = ref('adjusted_net_profit')
+const calculating = ref(false)
+const result = ref<any>(null)
+const adjusting = ref(false)
+
+const indicatorOptions = [
+  { value: 'ebitda', label: 'EBITDA', desc: '息税折旧摊销前利润' },
+  { value: 'adjusted_net_profit', label: '调整后净利润', desc: '剔除非经常性项目' },
+  { value: 'free_cash_flow', label: '自由现金流', desc: '经营现金流减资本支出' },
+  { value: 'custom', label: '自定义', desc: '自定义管理层指标' },
+]
+
+// ── 调整项 ──
+const adjustments = ref<any[]>([])
+
+// 默认调整项配置
+const DEFAULT_ADJUSTMENTS: Record<string, any[]> = {
+  ebitda: [
+    { code: 'tax', name: '加：所得税费用', sign: 1, checked: true, amount: null },
+    { code: 'interest', name: '加：利息支出', sign: 1, checked: true, amount: null },
+    { code: 'depreciation', name: '加：折旧与摊销', sign: 1, checked: true, amount: null },
+    { code: 'impairment', name: '加：资产减值损失', sign: 1, checked: false, amount: null },
+  ],
+  adjusted_net_profit: [
+    { code: 'impairment', name: '加：资产减值损失', sign: 1, checked: true, amount: null },
+    { code: 'equity_incentive', name: '加：股权激励费用', sign: 1, checked: true, amount: null },
+    { code: 'ma_cost', name: '加：并购相关费用', sign: 1, checked: false, amount: null },
+    { code: 'nonrecurring_income', name: '减：非经常性投资收益', sign: -1, checked: true, amount: null },
+    { code: 'asset_disposal', name: '减：资产处置收益', sign: -1, checked: false, amount: null },
+    { code: 'government_grant', name: '减：政府补助', sign: -1, checked: false, amount: null },
+  ],
+  free_cash_flow: [
+    { code: 'capex', name: '减：资本支出', sign: -1, checked: true, amount: null },
+    { code: 'working_capital', name: '减：营运资本增加', sign: -1, checked: true, amount: null },
+    { code: 'maintenance_capex', name: '减：维护性资本支出', sign: -1, checked: false, amount: null },
+    { code: 'dividend', name: '加：股息收入', sign: 1, checked: false, amount: null },
+  ],
+  custom: [
+    { code: 'adjustment_1', name: '调整项目1', sign: 1, checked: true, amount: null },
+    { code: 'adjustment_2', name: '调整项目2', sign: -1, checked: true, amount: null },
+    { code: 'adjustment_3', name: '调整项目3', sign: 1, checked: false, amount: null },
+  ],
+}
+
+// 切换指标类型时更新调整项
+watch(indicatorType, (val) => {
+  const defaults = DEFAULT_ADJUSTMENTS[val] || DEFAULT_ADJUSTMENTS.adjusted_net_profit
+  adjustments.value = JSON.parse(JSON.stringify(defaults))
+  result.value = null
+}, { immediate: true })
+
+function resetDefaults() {
+  const defaults = DEFAULT_ADJUSTMENTS[indicatorType.value] || DEFAULT_ADJUSTMENTS.adjusted_net_profit
+  adjustments.value = JSON.parse(JSON.stringify(defaults))
+  calculate()
+}
+
+function onAdjustmentChange() {
+  // 当用户勾选/取消或改金额时自动重新计算
+  calculate()
+}
+
+async function calculate() {
+  calculating.value = true
+  try {
+    const payload = {
+      indicator_type: indicatorType.value,
+      period: period.value,
+      adjustments: adjustments.value.map(a => ({
+        code: a.code,
+        name: a.name,
+        sign: a.sign,
+        checked: a.checked,
+        amount: a.amount,
+      })),
+    }
+    const r = await api.post('/reports/mpm-calculate', payload)
+    result.value = (r as any).data || {}
+  } catch (e) {
+    ElMessage.error('计算失败，请检查参数')
+    result.value = null
+  } finally {
+    calculating.value = false
+  }
+}
+
+function exportDetail() {
+  if (!result.value) return
+  const items = result.value.reconciliation_items || []
+  let text = `MPM管理层指标调节表\n`
+  text += `指标类型：${result.value.indicator_name}\n`
+  text += `期间：${result.value.period}\n`
+  text += `基准值（${result.value.base_label}）：¥ ${result.value.base_value.toLocaleString()}\n`
+  text += `\n调节过程：\n`
+  text += `──────────────────────────\n`
+  items.forEach((item: any) => {
+    if (item.is_base) {
+      text += `${item.name}\t¥ ${item.amount?.toLocaleString() || '-'}\n`
+    } else if (item.checked && item.effective != null) {
+      const signStr = item.sign > 0 ? '+' : '-'
+      text += `  ${signStr} ${item.name}\t¥ ${Math.abs(item.effective).toLocaleString()}\t余额：¥ ${item.running_total?.toLocaleString() || ''}\n`
+    }
+  })
+  text += `──────────────────────────\n`
+  text += `${result.value.final_label}\t¥ ${result.value.final_value.toLocaleString()}\n`
+
+  // 下载文本文件
+  const blob = new Blob([text], { type: 'text/plain;charset=utf-8' })
+  const url = URL.createObjectURL(blob)
+  const a = document.createElement('a')
+  a.href = url
+  a.download = `MPM调节表_${result.value.period}_${result.value.indicator_name}.txt`
+  a.click()
+  URL.revokeObjectURL(url)
+  ElMessage.success('调节表明细已导出')
+}
+
+function saveTemplate() {
+  const payload = {
+    indicator_type: indicatorType.value,
+    adjustments: adjustments.value,
+    period: period.value,
+  }
+  try {
+    const saved = JSON.parse(localStorage.getItem('mpm_templates') || '[]')
+    const name = `${indicatorType.value}_${period.value}_${Date.now()}`
+    saved.push({ name, data: payload, savedAt: new Date().toISOString() })
+    localStorage.setItem('mpm_templates', JSON.stringify(saved))
+    ElMessage.success(`模板已保存：${name}`)
+  } catch {
+    ElMessage.error('保存模板失败')
+  }
+}
+</script>
+
+<style scoped>
+.mpm-page { max-width: 1400px; margin: 0 auto; }
+.mpm-header { display: flex; justify-content: space-between; align-items: center; margin-bottom: 16px; }
+.header-right { display: flex; gap: 8px; align-items: center; }
+
+.param-card { min-height: 400px; }
+.result-card { min-height: 400px; }
+.result-header { display: flex; align-items: center; gap: 8px; }
+
+.param-section { margin-bottom: 8px; }
+.param-label { font-size: 14px; font-weight: 600; color: #1a1a2e; display: block; margin-bottom: 8px; }
+.param-hint { font-size: 11px; color: #999; font-weight: 400; margin-left: 8px; }
+
+.indicator-types { display: flex; flex-direction: column; gap: 6px; }
+.indicator-radio { display: flex; align-items: center; padding: 6px 0; }
+.indicator-opt { display: flex; flex-direction: column; }
+.indicator-name { font-weight: 600; font-size: 13px; }
+.indicator-desc { font-size: 11px; color: #999; }
+
+.adjustment-list { display: flex; flex-direction: column; gap: 6px; }
+.adjustment-row {
+  display: flex; align-items: center; justify-content: space-between;
+  padding: 4px 8px; border-radius: 4px; transition: background 0.2s;
+}
+.adjustment-row:hover { background: #f5f7fa; }
+.adj-sign-positive { color: #67c23a; font-weight: 600; }
+.adj-sign-negative { color: #f56c6c; font-weight: 600; }
+.empty-hint { color: #ccc; font-size: 12px; text-align: center; padding: 20px; }
+
+/* 调节表样式 */
+.reconciliation-table { padding: 4px 0; }
+.rec-item {
+  display: flex; align-items: center; gap: 8px;
+  padding: 8px 12px; border-radius: 4px;
+  margin-bottom: 2px;
+  transition: background 0.2s;
+}
+.rec-base { background: #f0f9eb; border-left: 3px solid #67c23a; }
+.rec-checked { background: #f5f7fa; border-left: 3px solid #409eff; }
+.rec-unchecked { opacity: 0.4; border-left: 3px solid #ddd; }
+.rec-final { background: linear-gradient(135deg, #667eea 0%, #764ba2 100%); color: #fff; border-radius: 6px; margin-top: 4px; }
+.rec-step { flex: 1; display: flex; align-items: center; gap: 6px; }
+.rec-dot-base { width: 8px; height: 8px; border-radius: 50%; background: #67c23a; flex-shrink: 0; }
+.rec-dot-checked { width: 8px; height: 8px; border-radius: 50%; background: #409eff; flex-shrink: 0; }
+.rec-dot-unchecked { width: 8px; height: 8px; border-radius: 50%; background: #ddd; flex-shrink: 0; }
+.rec-dot-final { width: 8px; height: 8px; border-radius: 50%; background: #fff; flex-shrink: 0; }
+.rec-name { font-size: 13px; }
+.rec-amount { font-size: 13px; font-weight: 500; min-width: 160px; text-align: right; font-variant-numeric: tabular-nums; }
+.rec-negative { color: #f56c6c; }
+.rec-final .rec-amount { font-size: 16px; font-weight: 700; }
+.rec-final .rec-name { font-weight: 700; }
+.rec-no-data { color: #999; font-size: 11px; }
+.rec-running { font-size: 12px; color: #999; min-width: 160px; text-align: right; font-variant-numeric: tabular-nums; }
+.rec-final .rec-running { color: rgba(255,255,255,0.7); }
+
+.rec-divider { height: 1px; background: #ebeef5; margin: 8px 12px; }
+
+.rec-summary {
+  display: flex; gap: 16px; padding: 8px 12px; margin-top: 8px;
+  background: #fafafa; border-radius: 4px; font-size: 12px; color: #666;
+}
+.rec-summary-item { flex: 1; }
+
+.demo-hint { font-size: 11px; color: #d46b08; margin-top: 8px; padding: 4px 12px; background: #fff7e6; border-radius: 4px; }
+
+.mpm-actions { display: flex; gap: 8px; justify-content: flex-end; margin-top: 16px; }
+</style>
diff --git a/frontend/src/views/ReportCenter.vue b/frontend/src/views/ReportCenter.vue
index 4d8c84e6..b326554b 100644
--- a/frontend/src/views/ReportCenter.vue
+++ b/frontend/src/views/ReportCenter.vue
@@ -92,7 +92,7 @@
             </div>
           </div>
 
-          <div class="new30-net-profit">
+          <div class="new30-net-profit" v-if="new30Format !== 'dual'">
             <div class="new30-profit-row">
               <span class="new30-profit-label">合计：</span>
               <span class="new30-profit-value" :class="{ negative: new30NetProfit < 0 }">
@@ -102,9 +102,57 @@
             </div>
           </div>
 
+          <!-- 双列对比模式 -->
+          <div v-if="new30Format === 'dual' && dualComparisonData" class="dual-comparison">
+            <div class="dual-desc">新旧准则双列对比 — 旧准则（一行到底） vs 新准则（五板块）</div>
+
+            <div class="dual-grid">
+              <!-- 旧准则列 -->
+              <div class="dual-col">
+                <div class="dual-col-header old-col">旧准则格式</div>
+                <el-table :data="dualComparisonData.old_format?.items || []" border stripe size="small" style="width:100%;">
+                  <el-table-column prop="name" label="项目" width="180">
+                    <template #default="{ row }">
+                      <span :style="{ fontWeight: row.is_total ? 700 : row.is_subtotal ? 600 : 400 }">{{ row.name }}</span>
+                    </template>
+                  </el-table-column>
+                  <el-table-column label="金额" width="140" align="right">
+                    <template #default="{ row }">
+                      <span :style="{ fontWeight: row.is_total ? 700 : 400 }">
+                        {{ row.value != null ? '¥ ' + row.value.toLocaleString() : '-' }}
+                      </span>
+                    </template>
+                  </el-table-column>
+                </el-table>
+              </div>
+
+              <!-- 新准则列 -->
+              <div class="dual-col">
+                <div class="dual-col-header new-col">新30号准则格式</div>
+                <div class="dual-blocks">
+                  <div v-for="block in dualComparisonData.new_format?.blocks || []" :key="block.key" class="dual-block">
+                    <div class="dual-block-header">
+                      <span class="dual-block-name">{{ block.short_name }}</span>
+                      <span class="dual-block-subtotal">{{ formatMoney(block.subtotal) }}</span>
+                    </div>
+                    <div v-for="item in block.items" :key="item.code" class="dual-block-item">
+                      <span class="dual-item-name">{{ item.name }}</span>
+                      <span class="dual-item-amount">{{ item.effective != null ? formatMoney(item.effective) : '-' }}</span>
+                    </div>
+                  </div>
+                </div>
+                <div class="dual-net-profit">
+                  <span>净利润：</span>
+                  <span class="dual-net-val">{{ formatMoney(dualComparisonData.new_format?.net_profit) }}</span>
+                </div>
+              </div>
+            </div>
+          </div>
+
           <div class="new30-footer">
             <el-button size="small" :type="new30Format === 'new' ? 'primary' : ''" @click="switchNew30Format('new')">新准则</el-button>
-            <el-button size="small" :type="new30Format === 'old' ? 'primary' : ''" @click="switchNew30Format('old')">旧准则对比</el-button>
+            <el-button size="small" :type="new30Format === 'old' ? 'primary' : ''" @click="switchNew30Format('old')">旧准则</el-button>
+            <el-button size="small" :type="new30Format === 'dual' ? 'primary' : ''" @click="switchNew30Format('dual')">双列对比</el-button>
             <el-button size="small" @click="exportNew30">导出</el-button>
             <span v-if="new30DemoMode" class="new30-demo-hint">⚠️ 当前显示示例数据，科目打标后显示实际数据</span>
           </div>
@@ -357,20 +405,36 @@ const new30Blocks = ref<any[]>([])
 const new30NetProfit = ref(0)
 const new30Format = ref('new')
 const new30DemoMode = ref(false)
+const dualComparisonData = ref<any>(null)
 
 async function loadNew30() {
   loadingNew30.value = true
+  dualComparisonData.value = null
   try {
-    const r = await api.get('/reports/profit-statement', {
-      params: { period: reportPeriod.value, format: 'new' }
-    })
+    const params: any = { period: reportPeriod.value }
+    if (new30Format.value === 'dual') {
+      params.format = 'dual'
+    } else {
+      params.format = 'new'
+    }
+    const r = await api.get('/reports/profit-statement', { params })
     const d = (r as any).data || {}
-    new30Blocks.value = d.blocks || []
-    new30NetProfit.value = d.net_profit ?? 0
-    new30DemoMode.value = !d.all_items_have_data
+
+    if (new30Format.value === 'dual') {
+      dualComparisonData.value = d
+      new30Blocks.value = d.new_format?.blocks || []
+      new30NetProfit.value = d.new_format?.net_profit ?? 0
+      new30DemoMode.value = !d.new_format?.all_items_have_data
+    } else {
+      dualComparisonData.value = null
+      new30Blocks.value = d.blocks || []
+      new30NetProfit.value = d.net_profit ?? 0
+      new30DemoMode.value = !d.all_items_have_data
+    }
   } catch (e) {
     new30Blocks.value = []
     new30NetProfit.value = 0
+    dualComparisonData.value = null
     ElMessage.error('加载新30号准则利润表失败')
   } finally {
     loadingNew30.value = false
@@ -387,7 +451,7 @@ function formatMoney(val: number): string {
 
 function switchNew30Format(fmt: string) {
   new30Format.value = fmt
-  if (fmt === 'new') {
+  if (fmt === 'new' || fmt === 'dual') {
     loadNew30()
   } else {
     // 切换到旧准则tab
@@ -710,4 +774,23 @@ onMounted(() => {
 .restate-dot-red { background: #cf1322; }
 .restate-dot-green { background: #389e0d; }
 .restate-dot-orange { background: #d46b08; }
+
+/* 双列对比样式 */
+.dual-comparison { margin-top: 12px; }
+.dual-desc { font-size: 13px; color: #888; margin-bottom: 12px; }
+.dual-grid { display: grid; grid-template-columns: 1fr 1fr; gap: 16px; }
+@media screen and (max-width: 1000px) { .dual-grid { grid-template-columns: 1fr; } }
+.dual-col { background: #fff; border-radius: 8px; border: 1px solid #ebeef5; overflow: hidden; }
+.dual-col-header { padding: 10px 14px; font-weight: 600; font-size: 14px; color: #fff; }
+.dual-col-header.old-col { background: #909399; }
+.dual-col-header.new-col { background: #409eff; }
+.dual-blocks { padding: 8px; }
+.dual-block { margin-bottom: 8px; border: 1px solid #ebeef5; border-radius: 4px; overflow: hidden; }
+.dual-block-header { display: flex; justify-content: space-between; padding: 6px 10px; background: #f9fafc; font-size: 13px; font-weight: 600; }
+.dual-block-subtotal { color: #1a1a2e; }
+.dual-block-item { display: flex; justify-content: space-between; padding: 4px 10px 4px 16px; font-size: 12px; color: #555; border-top: 1px dashed #f0f0f0; }
+.dual-item-name { flex: 1; }
+.dual-item-amount { font-weight: 500; }
+.dual-net-profit { padding: 10px 14px; background: linear-gradient(135deg, #667eea 0%, #764ba2 100%); color: #fff; border-radius: 4px; margin: 8px; display: flex; align-items: center; gap: 8px; font-size: 14px; }
+.dual-net-val { font-size: 18px; font-weight: 700; flex: 1; }
 </style>