feat(cashflow): 现金流量表结构分析——三大活动净额八类企业定性判定 (P1)

- 后端: cashflow_structure.py 模块 (GET rules/periods/values/analysis + POST values upsert) - 判定: O/I/F 三净额符号 → 8类企业定性 (CMA P2 现金流量表分析, 无'现金流肖像'字样) - 数据: cash_flow_structure_values 表 (entity_id+period 唯一), 官方现金流量表净额按期间注入 - 前端: CashFlowStructure.vue 判定横幅/瀑布图/规则表/入库记录 + MyDialog 录入弹窗 - 菜单: 财务报表分析 → 现金流量表分析 (路由 /cashflow-structure, 角色 ceo/finance/it) - 测试: tests/test_cashflow_structure.py 7 条通过 (规则8类/判定/覆盖/博海边界6-7/非法期间)
2026-09-03 01:22:46 +08:00
parent 0a6320f41f
commit e5dd6e380b
7 changed files with 1034 additions and 4 deletions
@@ -0,0 +1,107 @@
+"""现金流量表结构分析模块测试 — 八类企业定性判定 (P1 2026-09-03)
+
+覆盖 cashflow_structure.py:
+  GET  /api/cma/cashflow-structure/rules         八类规则表
+  GET  /api/cma/cashflow-structure/periods       已注入期间
+  GET  /api/cma/cashflow-structure/analysis      结构分析+类型判定+瀑布数据
+  POST /api/cma/cashflow-structure/values        三大活动净额注入(upsert)
+"""
+import pytest
+from fastapi.testclient import TestClient
+from sqlalchemy.orm import Session
+
+from tests.conftest import create_test_user, get_token_for_user, auth_header
+
+BASE = "/api/cma/cashflow-structure"
+
+
+class TestRules:
+    def test_rules_8_types(self, client: TestClient, db: Session):
+        create_test_user(db)
+        token = get_token_for_user(client)
+        resp = client.get(f"{BASE}/rules", headers=auth_header(token))
+        assert resp.status_code == 200
+        rules = resp.json()["rules"]
+        assert len(rules) == 8
+        # 判定组合必须恰好 8 种且无重复
+        combos = [(r["o_sign"], r["i_sign"], r["f_sign"]) for r in rules]
+        assert len(set(combos)) == 8
+        # 规范命名：不含民间叫法
+        assert all("现金流肖像" not in r["name"] for r in rules)
+
+    def test_rules_unauthorized(self, client: TestClient):
+        resp = client.get(f"{BASE}/rules")
+        assert resp.status_code in (401, 403)
+
+
+class TestStructureAnalysis:
+    def _post_value(self, client, token, **kw):
+        payload = {
+            "period": "2026-08",
+            "operating_net": -10.0,
+            "investing_net": 3.0,
+            "financing_net": 12.0,   # - + + → 类型7 输血生存型
+            "source": "official",
+            "remark": "pytest 临时数据",
+        }
+        payload.update(kw)
+        return client.post(f"{BASE}/values", headers=auth_header(token), json=payload)
+
+    def test_empty_analysis(self, client: TestClient, db: Session):
+        create_test_user(db)
+        token = get_token_for_user(client)
+        resp = client.get(f"{BASE}/analysis", headers=auth_header(token))
+        assert resp.status_code == 200
+        body = resp.json()
+        assert body["data_available"] is False
+        assert body["classification"] is None
+
+    def test_upsert_and_classify_type7(self, client: TestClient, db: Session):
+        create_test_user(db)
+        token = get_token_for_user(client)
+        resp = self._post_value(client, token)
+        assert resp.status_code == 200
+        body = resp.json()
+        assert body["ok"] is True
+        assert body["classification"]["classified"] is True
+        assert body["classification"]["type_no"] == 7
+        assert body["classification"]["name"] == "输血生存型"
+
+        # 分析接口自动命中
+        r2 = client.get(f"{BASE}/analysis", headers=auth_header(token), params={"period": "2026-08"})
+        assert r2.status_code == 200
+        a = r2.json()
+        assert a["data_available"] is True
+        assert a["classification"]["type_no"] == 7
+        assert a["nets"]["operating"]["sign"] == "-"
+        assert a["nets"]["investing"]["sign"] == "+"
+        assert a["nets"]["financing"]["sign"] == "+"
+
+        # periods / values 可查
+        r3 = client.get(f"{BASE}/periods", headers=auth_header(token))
+        assert "2026-08" in r3.json()["periods"]
+
+    def test_upsert_overwrite_same_period(self, client: TestClient, db: Session):
+        create_test_user(db)
+        token = get_token_for_user(client)
+        self._post_value(client, token)
+        resp2 = self._post_value(client, token, operating_net=50.0, investing_net=-20.0, financing_net=-10.0)
+        assert resp2.status_code == 200
+        assert resp2.json()["classification"]["type_no"] == 1  # + - - → 成熟健康型
+        rows = client.get(f"{BASE}/values", headers=auth_header(token)).json()["items"]
+        assert len(rows) == 1  # 同期间覆盖不重复插入
+
+    def test_type6_7_boundary_like_bohai(self, client: TestClient, db: Session):
+        """博海结构判定回归：经营弱/负 + 筹资依赖 → 类型6(- - +) / 类型7(- + +)"""
+        create_test_user(db)
+        token = get_token_for_user(client)
+        resp = self._post_value(client, token, operating_net=-5.0, investing_net=-2.0, financing_net=9.0)
+        assert resp.json()["classification"]["type_no"] == 6
+        resp = self._post_value(client, token, operating_net=-5.0, investing_net=2.0, financing_net=9.0)
+        assert resp.json()["classification"]["type_no"] == 7
+
+    def test_invalid_period(self, client: TestClient, db: Session):
+        create_test_user(db)
+        token = get_token_for_user(client)
+        resp = self._post_value(client, token, period="2026/08")
+        assert resp.status_code == 422