diff --git a/backend/tests/test_seven_flow_rules.py b/backend/tests/test_seven_flow_rules.py
new file mode 100644
index 00000000..acbacd0f
--- /dev/null
+++ b/backend/tests/test_seven_flow_rules.py
@@ -0,0 +1,243 @@
+"""七流一致自检规则测试 — 金税四期七流框架
+
+覆盖 /root/cma_seven_flow_design_20260825.md 的7条自检规则：
+1. 进销项倒挂
+2. 应交税费异常
+3. 账面毛利异常
+4. 收入vs现金
+5. 收入vs存货
+6. 人员vs收入
+7. 成本vs收入
+
+规则是纯函数（不依赖DB），测试直接验证判定逻辑。
+"""
+
+import pytest
+
+
+# ── 七流自检规则引擎（与设计方案一致） ──
+
+def rule_invoice_inverted(input_tax, output_tax):
+    """规则1：进项税额 > 销项税额×1.2 → 倒挂风险"""
+    if output_tax <= 0:
+        return None
+    ratio = input_tax / output_tax
+    return {"passed": ratio <= 1.2, "value": round(ratio, 2),
+            "threshold": 1.2, "level": "red" if ratio > 1.2 else "green",
+            "message": f"进项/销项比 {ratio:.2f}（阈值1.2）"}
+
+
+def rule_tax_payable_ratio(tax_payable, income):
+    """规则2：应交税费/收入 > 20% → 异常"""
+    if income <= 0:
+        return None
+    ratio = tax_payable / income
+    return {"passed": ratio <= 0.2, "value": round(ratio * 100, 1),
+            "threshold": 20.0, "level": "red" if ratio > 0.2 else "green",
+            "message": f"应交税费/收入 {ratio*100:.1f}%（阈值20%）"}
+
+
+def rule_margin_abnormal(margin_rate, industry_base=10.0):
+    """规则3：毛利率 < 行业基准×0.5 → 异常（需解释链）"""
+    threshold = industry_base * 0.5
+    return {"passed": margin_rate >= threshold, "value": round(margin_rate, 2),
+            "threshold": threshold, "level": "red" if margin_rate < threshold else "green",
+            "message": f"毛利率 {margin_rate}%（行业基准{industry_base}%×0.5={threshold}%）"}
+
+
+def rule_income_vs_cash(cashflow, revenue_growth):
+    """规则4：经营现金流为负 且 收入负增长 → 预警"""
+    risky = (cashflow < 0) and (revenue_growth < 0)
+    return {"passed": not risky, "value": f"现金流{cashflow}, 增长{revenue_growth}%",
+            "level": "red" if risky else "green",
+            "message": "现金流负+收入负增长" if risky else "现金流/收入正常"}
+
+
+def rule_income_vs_inventory(revenue_growth, inventory_change):
+    """规则5：收入降>20% 但 存货不降 → 预警"""
+    risky = (revenue_growth < -20) and (inventory_change >= 0)
+    return {"passed": not risky, "value": f"收入{revenue_growth}%, 存货{inventory_change}%",
+            "level": "yellow" if risky else "green",
+            "message": "收入下滑但存货未降" if risky else "收入/存货匹配"}
+
+
+def rule_personnel_vs_income(revenue_growth, employee_change):
+    """规则6：收入降>20% 但 人员不变 → 预警"""
+    risky = (revenue_growth < -20) and (employee_change == 0)
+    return {"passed": not risky, "value": f"收入{revenue_growth}%, 人员{employee_change}%",
+            "level": "yellow" if risky else "green",
+            "message": "收入下滑但人员未变" if risky else "收入/人员匹配"}
+
+
+def rule_cost_vs_income(cost_rate):
+    """规则7：成本率 > 100% → 异常（需厂补/渠补解释）"""
+    return {"passed": cost_rate <= 100, "value": round(cost_rate, 1),
+            "threshold": 100.0, "level": "red" if cost_rate > 100 else "green",
+            "message": f"成本率 {cost_rate:.1f}%（阈值100%）"}
+
+
+def seven_flow_score(checks):
+    """七流健康评分：green=100, yellow=60, red=0，取平均"""
+    scores = {"green": 100, "yellow": 60, "red": 0}
+    if not checks:
+        return 0
+    return round(sum(scores.get(c["level"], 50) for c in checks) / len(checks))
+
+
+# ── 测试类 ──
+
+class TestRuleInvoiceInverted:
+    def test_normal(self):
+        r = rule_invoice_inverted(100, 120)
+        assert r["passed"] is True
+        assert r["level"] == "green"
+
+    def test_inverted(self):
+        r = rule_invoice_inverted(200, 120)  # 1.67 > 1.2
+        assert r["passed"] is False
+        assert r["level"] == "red"
+
+    def test_boundary(self):
+        r = rule_invoice_inverted(120, 100)  # 1.2 = 阈值
+        assert r["passed"] is True
+
+    def test_zero_output(self):
+        assert rule_invoice_inverted(100, 0) is None
+
+
+class TestRuleTaxPayableRatio:
+    def test_normal(self):
+        r = rule_tax_payable_ratio(10, 100)  # 10%
+        assert r["passed"] is True
+
+    def test_abnormal(self):
+        r = rule_tax_payable_ratio(429, 100)  # 429% (酣客场景)
+        assert r["passed"] is False
+        assert r["level"] == "red"
+
+    def test_zero_income(self):
+        assert rule_tax_payable_ratio(10, 0) is None
+
+
+class TestRuleMarginAbnormal:
+    def test_normal_margin(self):
+        r = rule_margin_abnormal(13.0, 10.0)  # 博海IT经销13%
+        assert r["passed"] is True
+
+    def test_abnormal_margin(self):
+        r = rule_margin_abnormal(-0.43, 10.0)  # 酣客账面-0.43%
+        assert r["passed"] is False
+        assert r["level"] == "red"
+
+    def test_threshold_boundary(self):
+        r = rule_margin_abnormal(5.0, 10.0)  # = 5 = 10×0.5
+        assert r["passed"] is True
+
+
+class TestRuleIncomeVsCash:
+    def test_both_negative(self):
+        r = rule_income_vs_cash(-13.89, -37.0)  # 酣客：现金流负+收入负增长
+        assert r["passed"] is False
+        assert r["level"] == "red"
+
+    def test_positive_cash(self):
+        r = rule_income_vs_cash(33.86, -37.0)
+        assert r["passed"] is True
+
+    def test_negative_cash_positive_growth(self):
+        r = rule_income_vs_cash(-5, 10)
+        assert r["passed"] is True
+
+
+class TestRuleIncomeVsInventory:
+    def test_income_down_inventory_up(self):
+        r = rule_income_vs_inventory(-37, 5)  # 收入降37%存货增5%
+        assert r["passed"] is False
+        assert r["level"] == "yellow"
+
+    def test_income_down_inventory_down(self):
+        r = rule_income_vs_inventory(-37, -2)  # 都降
+        assert r["passed"] is True
+
+    def test_slight_income_drop(self):
+        r = rule_income_vs_inventory(-10, 5)  # 降幅<20%
+        assert r["passed"] is True
+
+
+class TestRulePersonnelVsIncome:
+    def test_income_down_staff_same(self):
+        r = rule_personnel_vs_income(-37, 0)  # 收入降37%人员不变
+        assert r["passed"] is False
+        assert r["level"] == "yellow"
+
+    def test_staff_reduced(self):
+        r = rule_personnel_vs_income(-37, -10)  # 人员也降
+        assert r["passed"] is True
+
+    def test_income_stable(self):
+        r = rule_personnel_vs_income(-10, 0)
+        assert r["passed"] is True
+
+
+class TestRuleCostVsIncome:
+    def test_cost_over_100(self):
+        r = rule_cost_vs_income(100.4)  # 酣客成本率100.4%
+        assert r["passed"] is False
+        assert r["level"] == "red"
+
+    def test_cost_normal(self):
+        r = rule_cost_vs_income(87.0)  # 博海成本率87%
+        assert r["passed"] is True
+
+
+class TestSevenFlowScore:
+    def test_all_green(self):
+        checks = [{"level": "green"}, {"level": "green"}, {"level": "green"}]
+        assert seven_flow_score(checks) == 100
+
+    def test_mixed(self):
+        checks = [{"level": "green"}, {"level": "yellow"}, {"level": "red"}]
+        assert seven_flow_score(checks) == 53  # (100+60+0)/3
+
+    def test_all_red(self):
+        checks = [{"level": "red"}, {"level": "red"}]
+        assert seven_flow_score(checks) == 0
+
+    def test_empty(self):
+        assert seven_flow_score([]) == 0
+
+
+class TestHankeScenario:
+    """酣客2026H1真实场景（应触发多项红色预警）"""
+
+    def test_full_hanke_checks(self):
+        checks = [
+            rule_invoice_inverted(input_tax=27157, output_tax=31445),  # 进项2.7亿vs销项3.1亿
+            rule_tax_payable_ratio(tax_payable=429, income=713),       # 应交429万vs收入713万
+            rule_margin_abnormal(margin_rate=-0.43, industry_base=10),  # 账面毛利-0.43%
+            rule_income_vs_cash(cashflow=-13.89, revenue_growth=-37),   # 现金流负+收入负增长
+            rule_income_vs_inventory(revenue_growth=-37, inventory_change=0),  # 收入降库存平
+            rule_personnel_vs_income(revenue_growth=-37, employee_change=0),   # 收入降人员平
+            rule_cost_vs_income(cost_rate=100.4),                       # 成本率100.4%
+        ]
+        reds = [c for c in checks if c and c["level"] == "red"]
+        yellows = [c for c in checks if c and c["level"] == "yellow"]
+        score = seven_flow_score([c for c in checks if c])
+        assert len(reds) >= 3, f"酣客应至少3项红色, 实际{len(reds)}: {[c['message'] for c in reds]}"
+        assert len(yellows) >= 1
+        assert score < 60, f"酣客健康评分应<60, 实际{score}"
+
+
+class TestBohaiScenario:
+    """博海2026H1真实场景（应风险较低）"""
+
+    def test_full_bohai_checks(self):
+        checks = [
+            rule_margin_abnormal(margin_rate=13.0, industry_base=10),   # 毛利率13%合理
+            rule_cost_vs_income(cost_rate=87.0),                         # 成本率87%
+            rule_tax_payable_ratio(tax_payable=5, income=100),           # 正常税负
+        ]
+        reds = [c for c in checks if c and c["level"] == "red"]
+        score = seven_flow_score([c for c in checks if c])
+        assert len(reds) == 0, f"博海不应有红色预警: {[c['message'] for c in reds]}"
+        assert score >= 60, f"博海健康评分应>=60, 实际{score}"