feat: 新30号准则P2 — MPM计算器+旧格式双列对比

2026-07-22 12:23:40 +08:00
parent 748c2da43f
commit cbcc0d0a28
5 changed files with 705 additions and 14 deletions
@@ -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 = {