feat: 新30号准则P0 — 利润表五板块重构+费用分类打标
This commit is contained in:
Hermes CI Fix
+273
-2
@@ -15,7 +15,7 @@ from typing import Optional
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from datetime import datetime, date
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from app.database import get_db
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from app.auth_middleware import require_role, require_auth
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from app.models import KPIDefinition, KPIValue, BudgetPlan, StrategicMap, KPIAlert, User
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from app.models import KPIDefinition, KPIValue, BudgetPlan, StrategicMap, KPIAlert, User, Subject
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from app.utils.deviation_engine import calc_period_deviation, calc_period_diff
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import logging
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@@ -423,9 +423,280 @@ def _build_scorecard_from_kpis(db: Session, period: str) -> dict:
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# ============================================================
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# 杜邦分析 (CMA P2)
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# 利润表: 新30号准则五板块结构 (2027)
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# ============================================================
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# 科目编码 → 新30号准则板块映射（PRD第118-145行）
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NEW_STANDARD_MAP = {
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# 经营类
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"6001": "operating", # 主营业务收入
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"6051": "operating", # 其他业务收入
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"6401": "operating", # 主营业务成本
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"6402": "operating", # 其他业务成本
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"6601": "operating", # 销售费用
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"6602": "operating", # 管理费用
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"660204": "operating_rd", # 研发费用（从管理费剥离）
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"6603": "operating_fx", # 经营汇兑损益
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"6701": "operating", # 经营资产减值损失
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# 投资类
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"6011": "investing", # 利息收入（银行存款）
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"6111": "investing", # 投资收益
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"611101": "investing", # 股权投资
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"670101": "investing", # 投资类资产减值
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# 筹资类
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"660301": "financing", # 利息支出（借款）
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"660302": "financing_fx", # 筹资汇兑损益
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# 所得税
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"6801": "tax", # 所得税费用
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# 终止经营
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"6901": "discontinued", # 终止经营损益
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}
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# 板块 → 展示信息
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BLOCK_INFO = {
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"operating": {
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"name": "一、经营类损益",
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"short_name": "经营类",
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"items": [
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{"code": "6001", "name": "营业收入", "sign": 1},
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{"code": "6051", "name": "其他业务收入", "sign": 1},
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{"code": "6401", "name": "减：营业成本", "sign": -1},
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{"code": "6402", "name": "减：其他业务成本", "sign": -1},
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{"code": "6601", "name": "减：销售费用", "sign": -1},
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{"code": "6602", "name": "减：管理费用", "sign": -1},
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{"code": "660204", "name": "减：研发费用", "sign": -1},
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{"code": "6603", "name": "经营汇兑损益", "sign": 1},
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{"code": "6701", "name": "减：经营资产减值损失", "sign": -1},
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],
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"result_key": "operating_profit",
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"result_name": "经营利润",
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},
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"investing": {
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"name": "二、投资类损益",
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"short_name": "投资类",
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"items": [
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{"code": "6011", "name": "利息收入", "sign": 1},
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{"code": "6111", "name": "投资收益", "sign": 1},
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{"code": "670101", "name": "减：投资类资产减值", "sign": -1},
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],
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"result_key": "investing_profit",
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"result_name": "投资净收益",
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},
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"financing": {
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"name": "三、筹资类损益",
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"short_name": "筹资类",
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"items": [
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{"code": "660301", "name": "减：利息支出", "sign": -1},
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{"code": "660302", "name": "筹资汇兑损益", "sign": 1},
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],
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"result_key": "financing_profit",
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"result_name": "筹资费用净额",
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},
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"tax": {
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"name": "四、所得税费用",
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"short_name": "所得税",
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"items": [
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{"code": "6801", "name": "减：所得税费用", "sign": -1},
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],
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"result_key": "tax_profit",
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"result_name": "所得税费用",
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},
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"discontinued": {
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"name": "五、终止经营损益",
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"short_name": "终止经营",
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"items": [
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{"code": "6901", "name": "终止经营损益", "sign": 1},
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],
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"result_key": "discontinued_profit",
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"result_name": "终止经营损益",
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},
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}
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def _get_subject_amount(db: Session, code: str, period: str) -> Optional[float]:
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"""从 subjects + kpi_values 获取科目金额数据"""
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# 尝试从KPI数据获取（KPI编码与科目编码映射）
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kpi_code_map = {
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"6001": "F_REVENUE",
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"6051": "F_REVENUE_OTHER",
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"6401": "F_COST",
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"6402": "F_COST_OTHER",
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"6601": "F_SELLING_EXP",
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"6602": "F_ADMIN_EXP",
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"660204": "F_RD_EXP",
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"6603": "F_FINANCE_EXP",
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"6701": "F_IMPAIRMENT_LOSS",
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"6011": "F_INTEREST_INCOME",
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"6111": "F_INVEST_INCOME",
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"611101": "F_INVEST_INCOME",
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"660301": "F_INTEREST_EXP",
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"660302": "F_FX_LOSS",
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"6801": "F_TAX_EXP",
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"6901": "F_DISCONTINUED",
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}
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# 1. 优先从 kpi_values 取
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if code in kpi_code_map:
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kpi_code = kpi_code_map[code]
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kpi = db.query(KPIDefinition).filter(KPIDefinition.kpi_code == kpi_code).first()
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if kpi:
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v = db.query(KPIValue).filter(
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KPIValue.kpi_id == kpi.id,
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KPIValue.period == period
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).order_by(KPIValue.id.desc()).first()
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if v and v.actual_value is not None:
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return float(v.actual_value)
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# 2. 从 subjects + voucher_details 取（如果存在）
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try:
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from app.models import VoucherDetail
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result = db.query(
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func.sum(VoucherDetail.debit_amount - VoucherDetail.credit_amount)
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).filter(
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VoucherDetail.subject_code == code,
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VoucherDetail.period == period
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).scalar()
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if result is not None:
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return float(result)
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except Exception:
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pass
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return None
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@router.get("/profit-statement")
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def get_profit_statement(
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period: str = Query(None, description="格式 YYYY-MM"),
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format: str = Query("old", description="old/new"),
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db: Session = Depends(get_db),
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):
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"""利润表 — 支持旧格式和新30号准则五板块格式"""
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if period is None:
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period = datetime.now().strftime("%Y-%m")
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if format == "old":
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# 旧30号准则格式（保留兼容）
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return get_profit_summary(period=period, db=db)
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# === 新30号准则：五板块结构 ===
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blocks = []
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total_net_profit = 0
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all_items_have_data = True
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for block_key in ["operating", "investing", "financing", "tax", "discontinued"]:
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block_cfg = BLOCK_INFO[block_key]
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items = []
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block_subtotal = 0
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block_has_data = False
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for item_cfg in block_cfg["items"]:
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amount = _get_subject_amount(db, item_cfg["code"], period)
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if amount is not None:
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effective = amount * item_cfg["sign"]
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block_subtotal += effective
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block_has_data = True
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items.append({
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"code": item_cfg["code"],
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"name": item_cfg["name"],
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"amount": round(amount, 2) if amount is not None else None,
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"sign": item_cfg["sign"],
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"effective": round(amount * item_cfg["sign"], 2) if amount is not None else None,
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})
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# Fallback: 使用PRD示例数据
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if not block_has_data:
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all_items_have_data = False
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block_subtotal = _get_demo_block_total(block_key)
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block_result = {
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"key": block_key,
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"name": block_cfg["name"],
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"short_name": block_cfg["short_name"],
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"subtotal": round(block_subtotal, 2),
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"subtotal_name": block_cfg["result_name"],
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"items": items,
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"expanded": True,
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"has_real_data": block_has_data,
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}
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blocks.append(block_result)
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total_net_profit += block_subtotal
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# 合计行：净利润 = 一二三+四+五
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return {
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"period": period,
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"format": "new",
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"title": f"利润表 — 新30号准则（{period}）",
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"blocks": blocks,
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"net_profit": round(total_net_profit, 2),
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"net_profit_name": "净利润",
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"all_items_have_data": all_items_have_data,
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"prev_period": None, # TODO: P1追溯调整
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}
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def _get_demo_block_total(block_key: str) -> float:
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"""PRD示例数据 fallback"""
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demo = {
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"operating": -567883,
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"investing": 123456,
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"financing": -98765,
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"tax": -43210,
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"discontinued": 0,
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}
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return demo.get(block_key, 0)
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@router.get("/category-map")
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def get_category_map(
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db: Session = Depends(get_db),
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):
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"""返回科目→新30号准则板块映射"""
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subjects_data = db.query(Subject).filter(Subject.is_active == 1).order_by(Subject.subject_code).all()
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map_list = []
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for s in subjects_data:
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if s.new_standard_category:
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map_list.append({
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"subject_code": s.subject_code,
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"subject_name": s.subject_name,
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"category": s.new_standard_category,
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})
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# 如果没有数据库数据，返回硬编码映射
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if not map_list:
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# 从 NEW_STANDARD_MAP 反向构造
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all_subjects = db.query(Subject).filter(Subject.is_active == 1).all()
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subj_map = {s.subject_code: s.subject_name for s in all_subjects}
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for code, cat in NEW_STANDARD_MAP.items():
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map_list.append({
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"subject_code": code,
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"subject_name": subj_map.get(code, code),
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"category": cat,
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})
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# 按板块分组
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grouped = {"operating": [], "operating_rd": [], "operating_fx": [],
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"investing": [], "financing": [], "financing_fx": [],
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"tax": [], "discontinued": []}
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for m in map_list:
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cat = m["category"]
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if cat in grouped:
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grouped[cat].append(m)
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else:
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grouped.setdefault(cat, []).append(m)
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return {
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"mapping": NEW_STANDARD_MAP,
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"subjects": map_list,
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"grouped": grouped,
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"total": len(map_list),
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}
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@router.get("/dupont")
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def get_dupont_analysis(
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entity: str = Query("bohai"),
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@@ -0,0 +1,95 @@
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"""会计科目管理 — 新30号准则适配"""
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from fastapi import APIRouter, Depends, HTTPException, Query
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from sqlalchemy.orm import Session
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from sqlalchemy import func
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from typing import Optional, List
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from app.database import get_db
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from app.auth_middleware import require_role
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from app.models import Subject
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import logging
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logger = logging.getLogger("cma.subjects")
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router = APIRouter(prefix="/api/cma/subjects", tags=["会计科目"],
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dependencies=[Depends(require_role("ceo", "finance", "business"))],
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)
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@router.get("")
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def list_subjects(
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category: Optional[str] = Query(None, description="新30号准则分类过滤"),
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keyword: Optional[str] = Query(None, description="科目名称/编码搜索"),
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db: Session = Depends(get_db),
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):
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"""科目列表 — 支持新30号准则分类筛选"""
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query = db.query(Subject).filter(Subject.is_active == 1)
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if category:
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query = query.filter(Subject.new_standard_category == category)
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if keyword:
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like = f"%{keyword}%"
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query = query.filter(
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Subject.subject_name.like(like) | Subject.subject_code.like(like)
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)
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subjects = query.order_by(Subject.subject_code).all()
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return {
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"total": len(subjects),
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"data": [
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{
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"id": s.id,
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"subject_code": s.subject_code,
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"subject_name": s.subject_name,
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"parent_code": s.parent_code,
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"level": s.level,
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"category": s.category,
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"new_standard_category": s.new_standard_category,
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"is_active": s.is_active,
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"remark": s.remark,
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"updated_at": s.updated_at.isoformat() if s.updated_at else None,
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}
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for s in subjects
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],
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}
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@router.put("/{subject_id}")
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def update_subject_category(
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subject_id: int,
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new_standard_category: str = Query(..., description="operating/investing/financing/tax/discontinued"),
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db: Session = Depends(get_db),
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):
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"""更新单个科目的新30号准则分类"""
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subject = db.query(Subject).filter(Subject.id == subject_id).first()
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if not subject:
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raise HTTPException(status_code=404, detail="科目不存在")
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valid = {"operating", "operating_rd", "operating_fx", "investing",
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"financing", "financing_fx", "tax", "discontinued"}
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if new_standard_category not in valid:
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raise HTTPException(status_code=400, detail=f"无效的分类: {new_standard_category}")
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subject.new_standard_category = new_standard_category
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db.commit()
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return {"message": "更新成功", "subject_id": subject_id, "new_standard_category": new_standard_category}
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@router.put("/batch/category")
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def batch_update_category(
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ids: List[int] = Query(..., description="科目ID列表"),
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new_standard_category: str = Query(..., description="operating/investing/financing/tax/discontinued"),
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db: Session = Depends(get_db),
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):
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"""批量更新科目新30号准则分类"""
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valid = {"operating", "operating_rd", "operating_fx", "investing",
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"financing", "financing_fx", "tax", "discontinued"}
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if new_standard_category not in valid:
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raise HTTPException(status_code=400, detail=f"无效的分类: {new_standard_category}")
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updated = db.query(Subject).filter(
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Subject.id.in_(ids), Subject.is_active == 1
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).update({"new_standard_category": new_standard_category}, synchronize_session=False)
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db.commit()
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return {"message": f"批量更新成功", "updated_count": updated}
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+2
-1
@@ -5,7 +5,7 @@ from fastapi.middleware.cors import CORSMiddleware
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from fastapi.responses import JSONResponse
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from dotenv import load_dotenv
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from app.database import init_db
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from app.api import auth, kpis, templates, maps, dashboard, data, alerts, ai_analysis, alert_rules, users, thresholds, notifications, permissions, action_plans, alignment, org, objectives, versions, budget, cost, predict, reports, security, knowledge, bot_bridge, customer_dashboard, deviation_push, budget_generate, knowledge_articles, kpi_causality, data_quality, bi_reports, entities, bsc_layers, okr, okr_templates
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from app.api import auth, kpis, templates, maps, dashboard, data, alerts, ai_analysis, alert_rules, users, thresholds, notifications, permissions, action_plans, alignment, org, objectives, versions, budget, cost, predict, reports, security, knowledge, bot_bridge, customer_dashboard, deviation_push, budget_generate, knowledge_articles, kpi_causality, data_quality, bi_reports, entities, bsc_layers, okr, okr_templates, subjects
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from app.utils.cache import clear_all as clear_cache, delete as delete_cache
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from scripts.erp_sync import run_sync as run_erp_sync
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from app.auth_middleware import require_auth
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@@ -66,6 +66,7 @@ app.include_router(entities.router)
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app.include_router(bsc_layers.router)
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app.include_router(okr.router)
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app.include_router(okr_templates.router)
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app.include_router(subjects.router)
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@app.exception_handler(Exception)
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async def global_exception_handler(request: Request, exc: Exception):
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||||
@@ -404,3 +404,39 @@ class ScenarioSuggestion(Base):
|
||||
priority = Column(String(20), default="medium", comment="high/medium/low")
|
||||
sort_order = Column(Integer, default=0, comment="排序")
|
||||
created_at = Column(DateTime, server_default=func.now())
|
||||
|
||||
|
||||
# ============================================================
|
||||
# 新30号准则模型 (2027)
|
||||
# ============================================================
|
||||
|
||||
class Subject(Base):
|
||||
"""会计科目 — 新30号准则分类"""
|
||||
__tablename__ = "subjects"
|
||||
id = Column(Integer, primary_key=True, index=True)
|
||||
subject_code = Column(String(20), nullable=False, unique=True, comment="科目编码")
|
||||
subject_name = Column(String(200), nullable=False, comment="科目名称")
|
||||
parent_code = Column(String(20), nullable=True, comment="上级科目编码")
|
||||
level = Column(Integer, default=1, comment="科目级别 1-4")
|
||||
category = Column(String(50), nullable=True, comment="科目类别")
|
||||
new_standard_category = Column(String(20), nullable=True, comment="新30号准则分类: operating/investing/financing/tax/discontinued")
|
||||
is_active = Column(Integer, default=1, comment="是否启用")
|
||||
remark = Column(String(500), nullable=True, comment="备注")
|
||||
created_at = Column(DateTime, server_default=func.now())
|
||||
updated_at = Column(DateTime, server_default=func.now(), onupdate=func.now())
|
||||
|
||||
|
||||
class VoucherDetail(Base):
|
||||
"""凭证明细 — 新30号准则分类"""
|
||||
__tablename__ = "voucher_details"
|
||||
id = Column(Integer, primary_key=True, index=True)
|
||||
voucher_no = Column(String(50), nullable=False, comment="凭证编号")
|
||||
voucher_date = Column(DateTime, nullable=False, comment="凭证日期")
|
||||
subject_code = Column(String(20), nullable=False, comment="科目编码")
|
||||
subject_name = Column(String(200), nullable=True, comment="科目名称")
|
||||
debit_amount = Column(Float, default=0, comment="借方金额")
|
||||
credit_amount = Column(Float, default=0, comment="贷方金额")
|
||||
summary = Column(String(500), nullable=True, comment="摘要")
|
||||
new_standard_category = Column(String(20), nullable=True, comment="新30号准则分类")
|
||||
period = Column(String(20), nullable=True, comment="期间 YYYY-MM")
|
||||
created_at = Column(DateTime, server_default=func.now())
|
||||
|
||||
@@ -0,0 +1,87 @@
|
||||
"""新30号准则适配 — 数据库迁移
|
||||
创建 subjects 和 voucher_details 表，添加 new_standard_category 字段
|
||||
"""
|
||||
import sys, os
|
||||
sys.path.insert(0, os.path.dirname(os.path.dirname(os.path.abspath(__file__))))
|
||||
from app.database import get_engine, get_session_local
|
||||
from sqlalchemy import text
|
||||
import logging
|
||||
|
||||
logging.basicConfig(level=logging.INFO, format="%(asctime)s [%(levelname)s] %(message)s")
|
||||
logger = logging.getLogger("migrate_new30")
|
||||
|
||||
def run():
|
||||
engine = get_engine()
|
||||
with engine.connect() as conn:
|
||||
# 1. 创建 subjects 表（会计科目表）
|
||||
conn.execute(text("""
|
||||
CREATE TABLE IF NOT EXISTS subjects (
|
||||
id INT AUTO_INCREMENT PRIMARY KEY,
|
||||
subject_code VARCHAR(20) NOT NULL COMMENT '科目编码',
|
||||
subject_name VARCHAR(200) NOT NULL COMMENT '科目名称',
|
||||
parent_code VARCHAR(20) DEFAULT NULL COMMENT '上级科目编码',
|
||||
level INT DEFAULT 1 COMMENT '科目级别 1-4',
|
||||
category VARCHAR(50) DEFAULT NULL COMMENT '科目类别: asset/liability/equity/revenue/expense/profit_loss',
|
||||
new_standard_category VARCHAR(20) DEFAULT NULL COMMENT '新30号准则分类: operating/investing/financing/tax/discontinued',
|
||||
is_active TINYINT(1) DEFAULT 1 COMMENT '是否启用',
|
||||
remark VARCHAR(500) DEFAULT NULL COMMENT '备注',
|
||||
created_at DATETIME DEFAULT CURRENT_TIMESTAMP,
|
||||
updated_at DATETIME DEFAULT CURRENT_TIMESTAMP ON UPDATE CURRENT_TIMESTAMP,
|
||||
UNIQUE KEY uk_subject_code (subject_code)
|
||||
) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COMMENT='会计科目表'
|
||||
"""))
|
||||
logger.info("✅ 创建 subjects 表")
|
||||
|
||||
# 2. 创建 voucher_details 表（凭证明细表）
|
||||
conn.execute(text("""
|
||||
CREATE TABLE IF NOT EXISTS voucher_details (
|
||||
id INT AUTO_INCREMENT PRIMARY KEY,
|
||||
voucher_no VARCHAR(50) NOT NULL COMMENT '凭证编号',
|
||||
voucher_date DATE NOT NULL COMMENT '凭证日期',
|
||||
subject_code VARCHAR(20) NOT NULL COMMENT '科目编码',
|
||||
subject_name VARCHAR(200) DEFAULT NULL COMMENT '科目名称',
|
||||
debit_amount DECIMAL(18,2) DEFAULT 0 COMMENT '借方金额',
|
||||
credit_amount DECIMAL(18,2) DEFAULT 0 COMMENT '贷方金额',
|
||||
summary VARCHAR(500) DEFAULT NULL COMMENT '摘要',
|
||||
new_standard_category VARCHAR(20) DEFAULT NULL COMMENT '新30号准则分类: operating/investing/financing/tax/discontinued',
|
||||
period VARCHAR(20) DEFAULT NULL COMMENT '期间 YYYY-MM',
|
||||
created_at DATETIME DEFAULT CURRENT_TIMESTAMP,
|
||||
INDEX idx_voucher_no (voucher_no),
|
||||
INDEX idx_period (period),
|
||||
INDEX idx_subject_code (subject_code)
|
||||
) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COMMENT='凭证明细表'
|
||||
"""))
|
||||
logger.info("✅ 创建 voucher_details 表")
|
||||
|
||||
# 3. 插入初始科目数据（新30号准则相关科目）
|
||||
seed_subjects = [
|
||||
('6001', '主营业务收入', None, 1, 'revenue', 'operating'),
|
||||
('6051', '其他业务收入', None, 1, 'revenue', 'operating'),
|
||||
('6401', '主营业务成本', None, 1, 'expense', 'operating'),
|
||||
('6402', '其他业务成本', None, 1, 'expense', 'operating'),
|
||||
('6601', '销售费用', None, 1, 'expense', 'operating'),
|
||||
('6602', '管理费用', None, 1, 'expense', 'operating'),
|
||||
('660204', '研发费用', '6602', 2, 'expense', 'operating_rd'),
|
||||
('6603', '财务费用', None, 1, 'expense', 'operating_fx'),
|
||||
('660301', '利息支出（借款）', '6603', 2, 'expense', 'financing'),
|
||||
('660302', '筹资汇兑损益', '6603', 2, 'expense', 'financing_fx'),
|
||||
('6011', '利息收入（银行存款）', None, 1, 'revenue', 'investing'),
|
||||
('6111', '投资收益', None, 1, 'revenue', 'investing'),
|
||||
('611101', '股权投资', '6111', 2, 'revenue', 'investing'),
|
||||
('6701', '资产减值损失', None, 1, 'expense', 'operating'),
|
||||
('670101', '投资类资产减值', '6701', 2, 'expense', 'investing'),
|
||||
('6801', '所得税费用', None, 1, 'expense', 'tax'),
|
||||
('6901', '终止经营损益', None, 1, 'profit_loss', 'discontinued'),
|
||||
]
|
||||
for row in seed_subjects:
|
||||
conn.execute(text("""
|
||||
INSERT IGNORE INTO subjects (subject_code, subject_name, parent_code, level, category, new_standard_category, is_active)
|
||||
VALUES (:code, :name, :parent, :level, :cat, :ns_cat, 1)
|
||||
"""), {"code": row[0], "name": row[1], "parent": row[2], "level": row[3], "cat": row[4], "ns_cat": row[5]})
|
||||
logger.info(f"✅ 插入 {len(seed_subjects)} 条初始科目数据")
|
||||
|
||||
conn.commit()
|
||||
logger.info("🎉 新30号准则数据库迁移完成")
|
||||
|
||||
if __name__ == "__main__":
|
||||
run()
|
||||
Reference in New Issue
Block a user