diff --git a/backend/app/api/reports.py b/backend/app/api/reports.py
index 87f3e6b5..4c52745b 100644
--- a/backend/app/api/reports.py
+++ b/backend/app/api/reports.py
@@ -1344,6 +1344,7 @@ BALANCE_SHEET_SECTIONS = [
             {"codes": [("1101", 1)], "name": "交易性金融资产", "ns_category": "investing"},
             {"codes": [("1122", 1)], "name": "应收账款", "ns_category": "operating"},
             {"codes": [("1123", 1)], "name": "预付账款", "ns_category": "operating"},
+            {"codes": [("1131", 1)], "name": "应收股利", "ns_category": "investing"},
             {"codes": [("1221", 1)], "name": "其他应收款", "ns_category": "operating"},
             {"codes": [("1405", 1)], "name": "存货", "ns_category": "operating"},
         ],
@@ -1354,6 +1355,7 @@ BALANCE_SHEET_SECTIONS = [
         "category_label": "投资资产",
         "lines": [
             {"codes": [("1511", 1)], "name": "长期股权投资", "ns_category": "investing"},
+            {"codes": [("1501", 1)], "name": "持有至到期投资", "ns_category": "investing"},
             {"codes": [("1601", 1), ("1602", -1)], "name": "固定资产净额", "ns_category": "operating"},
             {"codes": [("1701", 1)], "name": "无形资产", "ns_category": "operating"},
         ],
@@ -1398,9 +1400,11 @@ BS_DEMO = {
     "1101": {"end": 250, "begin": 220},
     "1122": {"end": 1100, "begin": 1050},
     "1123": {"end": 180, "begin": 160},
+    "1131": {"end": 120, "begin": 100},
     "1221": {"end": 90, "begin": 80},
     "1405": {"end": 930, "begin": 900},
     "1511": {"end": 580, "begin": 550},
+    "1501": {"end": 200, "begin": 180},
     "1601|1602": {"end": 1220, "begin": 1150},
     "1701": {"end": 130, "begin": 120},
     "2001": {"end": 1500, "begin": 1300},
@@ -1413,7 +1417,7 @@ BS_DEMO = {
     "2502": {"end": 270, "begin": 250},
     "4001": {"end": 500, "begin": 500},
     "4002": {"end": 180, "begin": 175},
-    "4103|4104": {"end": 460, "begin": 540},
+    "4103|4104": {"end": 780, "begin": 820},
 }
 
 BS_CATEGORY_CN = {
diff --git a/backend/logs/uvicorn.log b/backend/logs/uvicorn.log
new file mode 100644
index 00000000..0352e968
--- /dev/null
+++ b/backend/logs/uvicorn.log
@@ -0,0 +1,6 @@
+INFO:     Started server process [700361]
+INFO:     Waiting for application startup.
+2026-08-11 00:39:30 [INFO] cma: CMA数据库已初始化
+2026-08-11 00:39:30 [INFO] cma: 管理会计OS后端启动完成
+INFO:     Application startup complete.
+INFO:     Uvicorn running on http://0.0.0.0:8010 (Press CTRL+C to quit)
diff --git a/frontend/src/views/ReportCenter.vue b/frontend/src/views/ReportCenter.vue
index bec743c7..7979f40b 100644
--- a/frontend/src/views/ReportCenter.vue
+++ b/frontend/src/views/ReportCenter.vue
@@ -4,6 +4,15 @@
     <div class="report-header">
       <h3 class="page-title">📊 CMA管理报表</h3>
       <div class="header-right">
+        <el-select
+          v-model="currentEntityId"
+          size="small"
+          style="width:180px"
+          placeholder="选择企业"
+          @change="onEntityChange"
+        >
+          <el-option v-for="e in entities" :key="e.id" :label="e.short_name + ' / ' + e.name" :value="e.id" />
+        </el-select>
         <el-date-picker
           v-model="reportPeriod"
           type="month"
@@ -568,15 +577,50 @@ const loading = ref(false)
 const activeTab = ref('profit')
 const reportPeriod = ref('2026-06')
 
+// ── 企业选择（新30号准则报表联动）──
+const entities = ref<any[]>([])
+const currentEntityId = ref(Number(localStorage.getItem('cma_entity_id') || 1))
+
 function getEntityId() {
-  return Number(localStorage.getItem('cma_entity_id') || 1)
+  return Number(localStorage.getItem('cma_entity_id') || currentEntityId.value || 1)
+}
+
+async function loadEntities() {
+  try {
+    const r: any = await api.get('/entities')
+    entities.value = r.data || r || []
+    const e = entities.value.find((x: any) => x.id === currentEntityId.value)
+    if (e) localStorage.setItem('cma_entity_name', e.short_name || e.name || '')
+  } catch {
+    entities.value = []
+  }
+}
+
+function onEntityChange(id: number) {
+  localStorage.setItem('cma_entity_id', String(id))
+  const e = entities.value.find((x: any) => x.id === id)
+  if (e) localStorage.setItem('cma_entity_name', e.short_name || e.name || '')
+  ElMessage.success(`已切换企业：${e ? e.short_name + ' / ' + e.name : id}`)
+  loadAll()
+  loadStatutory()
+}
+
+// 跨页面同步：其他页面切换企业时联动刷新
+if (typeof window !== 'undefined') {
+  window.addEventListener('storage', (ev: StorageEvent) => {
+    if (ev.key === 'cma_entity_id' && ev.newValue) {
+      currentEntityId.value = Number(ev.newValue)
+      loadAll()
+      loadStatutory()
+    }
+  })
 }
 
 // API 配置
 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`
+  if (token) config.headers.Authorization = `Bearer ${token}`
   return config
 })
 
@@ -658,7 +702,8 @@ function switchNew30Format(fmt: string) {
 }
 
 function exportNew30() {
-  ElMessage.success('导出功能将在P2实现')
+  // 新30号准则利润表导出 → 复用对外法定报表Excel（Sheet1=五板块利润表+附注）
+  exportStatutory()
 }
 
 function openSubjectManage() {
@@ -784,6 +829,7 @@ function bscScoreColor(score: number): string {
 
 function onPeriodChange() {
   loadAll()
+  loadStatutory()
 }
 
 // ── 加载 ──
@@ -888,6 +934,7 @@ function onBudgetSort(sort: any) {
 }
 
 onMounted(() => {
+  loadEntities()
   loadKpiOptions()
   loadAll()
   loadStatutory()
diff --git a/frontend/src/views/SubjectManage.vue b/frontend/src/views/SubjectManage.vue
index 1f1778d7..875bc670 100644
--- a/frontend/src/views/SubjectManage.vue
+++ b/frontend/src/views/SubjectManage.vue
@@ -104,7 +104,7 @@ 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`
+  if (token) config.headers.Authorization = `Bearer ${token}`
   return config
 })