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)

backend/app/api/cashflow_structure.py

@@ -0,0 +1,322 @@
+"""
+现金流量表结构分析 — 管理会计OS (CMA P2 · 财务报表分析)
+规范命名：现金流量表结构分析（不使用"现金流肖像"等民间说法）
+
+核心方法：经营(O)/投资(I)/筹资(F) 三大活动净额正负组合 → 8类企业定性分析
+  O 造血能力 / I 成长代价 / F 输血管道
+  长期黄金法则：经营现金流必须为正，且应大于净利润（利润质量）。
+
+数据模型：cash_flow_structure_values — 官方现金流量表三大活动净额按期间注入
+  - 未注入期间：无判定（不拿演示/示例数据冒充真实类型）
+  - 官方净额入库后类型判定自动生效（博海2026官方表注入路径）
+"""
+from fastapi import APIRouter, Depends, Query, HTTPException
+from pydantic import BaseModel
+from sqlalchemy.orm import Session
+from sqlalchemy import func
+from typing import Optional, List
+from datetime import datetime
+
+from app.database import get_db
+from app.auth_middleware import require_role
+from app.deps import get_entity_id
+from app.models import CashFlowStructureValue
+
+router = APIRouter(
+    prefix="/api/cma/cashflow-structure",
+    tags=["现金流量表结构分析"],
+    dependencies=[Depends(require_role("ceo", "finance", "it"))],
+)
+
+
+# ============================================================
+# 八类企业定性分析规则表（O/I/F 符号组合 → 类型）
+# ============================================================
+CASHFLOW_TYPE_RULES = [
+    {
+        "type_no": 1, "o_sign": "+", "i_sign": "-", "f_sign": "-",
+        "name": "成熟健康型", "health_emoji": "🟢", "health_label": "最优",
+        "lifecycle": "成熟期",
+        "profile": "主业盈利，自给自足；仍在投入扩张且有余力还债/分红。最健康形态（如成熟消费龙头）。",
+        "risk": "注意扩张效率与分红可持续性；经营现金流应大于净利润，否则利润质量存疑。",
+    },
+    {
+        "type_no": 2, "o_sign": "+", "i_sign": "+", "f_sign": "-",
+        "name": "成熟收割型", "health_emoji": "🟢", "health_label": "良好",
+        "lifecycle": "成熟期后期/集团收割期",
+        "profile": "主业赚钱+过去投资进入回报期（处置/收益回笼）+还在还债分红。",
+        "risk": "若投资净流入来自大量处置核心资产，需警惕「卖资产过日子」。",
+    },
+    {
+        "type_no": 3, "o_sign": "+", "i_sign": "-", "f_sign": "+",
+        "name": "高速扩张型", "health_emoji": "🟡", "health_label": "看增速",
+        "lifecycle": "成长期",
+        "profile": "主业能赚钱，但扩张更快、现金不够花，需要融资支撑资本开支。成长质量取决于经营造血增速能否追上扩张。",
+        "risk": "扩张节奏失控 → 现金消耗加速 → 滑向类型6/7。",
+    },
+    {
+        "type_no": 4, "o_sign": "+", "i_sign": "+", "f_sign": "+",
+        "name": "全面回笼型", "health_emoji": "🟡", "health_label": "需辨析",
+        "lifecycle": "重组/收缩盘点期",
+        "profile": "三类活动都进钱，少见。多为经营好转+资产处置+新增融资并举（可能正在重组）。",
+        "risk": "需具体辨析筹资来源（股权/债权）与投资流入是否靠卖资产。",
+    },
+    {
+        "type_no": 5, "o_sign": "-", "i_sign": "+", "f_sign": "-",
+        "name": "衰退变卖型", "health_emoji": "🔴", "health_label": "高危",
+        "lifecycle": "衰退期/清盘前奏",
+        "profile": "主业亏损，靠卖资产/处置投资回笼现金，同时还在还债。濒危信号。",
+        "risk": "资产卖完即无以为继；除非经营反转否则难持续。",
+    },
+    {
+        "type_no": 6, "o_sign": "-", "i_sign": "-", "f_sign": "+",
+        "name": "初创烧钱型", "health_emoji": "🟠", "health_label": "高风险",
+        "lifecycle": "初创期/高增长投入期",
+        "profile": "主业烧钱+持续投入，全靠融资吊命。常见于初创/高增长科技企业；也是庞氏结构的表面特征。",
+        "risk": "融资链条断裂即死；须区分「真成长」（收入/用户高速增长）与「假烧钱」。",
+    },
+    {
+        "type_no": 7, "o_sign": "-", "i_sign": "+", "f_sign": "+",
+        "name": "输血生存型", "health_emoji": "🔴", "health_label": "高危",
+        "lifecycle": "挣扎期",
+        "profile": "经营亏损，靠卖资产+借款输血双管齐下维持。压力极大。",
+        "risk": "短期可活，长期必须扭转经营现金流，否则资金链断裂。",
+    },
+    {
+        "type_no": 8, "o_sign": "-", "i_sign": "-", "f_sign": "-",
+        "name": "全面失血型", "health_emoji": "🔴", "health_label": "极危",
+        "lifecycle": "深度危机期",
+        "profile": "经营/投资/筹资三个引擎全熄火，现金只出不进。最危险状态。",
+        "risk": "极可能需要紧急债务重组/股东注资/断臂求生。",
+    },
+]
+
+# 类型 → 规则 快速索引
+TYPE_RULE_MAP = {r["type_no"]: r for r in CASHFLOW_TYPE_RULES}
+
+
+def _sign(value: Optional[float]) -> Optional[str]:
+    """净额符号：>0 → +，<0 → -，==0 → '0'（无法落入8类组合），None → None"""
+    if value is None:
+        return None
+    if value > 0:
+        return "+"
+    if value < 0:
+        return "-"
+    return "0"
+
+
+def classify_enterprise(operating_net: Optional[float],
+                        investing_net: Optional[float],
+                        financing_net: Optional[float]) -> dict:
+    """O/I/F 三净额符号 → 8类企业定性判定
+
+    返回:
+      {classified, type_no, name, health_emoji, health_label, risk, profile, lifecycle, o_sign, i_sign, f_sign, reason}
+      classified=False 时 reason 说明未判定的原因（任一净额缺失或为0）
+    """
+    o, i, f = _sign(operating_net), _sign(investing_net), _sign(financing_net)
+    if o is None or i is None or f is None:
+        missing = [name for sign, name in [(o, "经营"), (i, "投资"), (f, "筹资")] if sign is None]
+        return {"classified": False, "reason": "以下活动净额缺失：" + "、".join(missing) + "（需官方现金流量表数据）"}
+    if "0" in (o, i, f):
+        zero = [name for sign, name in [(o, "经营"), (i, "投资"), (f, "筹资")] if sign == "0"]
+        return {"classified": False, "reason": "以下活动净额为0（恰好为0无法落入8类正负组合）：" + "、".join(zero) + "，请按业务实质人工判定"}
+
+    for rule in CASHFLOW_TYPE_RULES:
+        if rule["o_sign"] == o and rule["i_sign"] == i and rule["f_sign"] == f:
+            return {
+                "classified": True,
+                "type_no": rule["type_no"],
+                "name": rule["name"],
+                "health_emoji": rule["health_emoji"],
+                "health_label": rule["health_label"],
+                "lifecycle": rule["lifecycle"],
+                "profile": rule["profile"],
+                "risk": rule["risk"],
+                "o_sign": o, "i_sign": i, "f_sign": f,
+                "reason": "经营(%s) 投资(%s) 筹资(%s) → 类型%d %s" % (o, i, f, rule["type_no"], rule["name"]),
+            }
+    return {"classified": False, "reason": "未知组合，请检查数据"}
+
+
+class CashFlowValueIn(BaseModel):
+    """三大活动净额录入（官方现金流量表 / 人工）"""
+    period: str
+    operating_net: float
+    investing_net: float
+    financing_net: float
+    begin_cash: Optional[float] = None
+    end_cash: Optional[float] = None
+    source: str = "official"
+    remark: Optional[str] = None
+
+
+def _validate_period(period: str) -> str:
+    """期间格式校验 YYYY-MM"""
+    period = (period or "").strip()
+    try:
+        datetime.strptime(period, "%Y-%m")
+    except Exception:
+        raise HTTPException(status_code=422, detail="期间格式须为 YYYY-MM，如 2026-08")
+    return period
+
+
+# ============================================================
+# 接口
+# ============================================================
+
+@router.get("/rules")
+def get_rules():
+    """八类企业定性判定规则表（O/I/F 符号组合速查）"""
+    return {"rules": CASHFLOW_TYPE_RULES}
+
+
+@router.get("/periods")
+def list_periods(
+    db: Session = Depends(get_db),
+    entity_id: int = Depends(get_entity_id),
+):
+    """已注入净额的期间列表（倒序，供按期间查询）"""
+    rows = db.query(CashFlowStructureValue.period).filter(
+        CashFlowStructureValue.entity_id == entity_id
+    ).order_by(CashFlowStructureValue.period.desc()).all()
+    return {"periods": [r[0] for r in rows]}
+
+
+@router.get("/values")
+def list_values(
+    db: Session = Depends(get_db),
+    entity_id: int = Depends(get_entity_id),
+):
+    """已注入的三大活动净额记录（按期间倒序）"""
+    rows = db.query(CashFlowStructureValue).filter(
+        CashFlowStructureValue.entity_id == entity_id
+    ).order_by(CashFlowStructureValue.period.desc()).all()
+    return {"items": [
+        {
+            "id": r.id, "period": r.period,
+            "operating_net": r.operating_net,
+            "investing_net": r.investing_net,
+            "financing_net": r.financing_net,
+            "begin_cash": r.begin_cash, "end_cash": r.end_cash,
+            "source": r.source, "remark": r.remark,
+            "updated_at": r.updated_at.strftime("%Y-%m-%d %H:%M") if r.updated_at else None,
+        } for r in rows
+    ]}
+
+
+@router.get("/analysis")
+def get_analysis(
+    period: str = Query(None, description="格式 YYYY-MM，缺省取最近已注入期间"),
+    db: Session = Depends(get_db),
+    entity_id: int = Depends(get_entity_id),
+):
+    """现金流量表结构分析 — 三净额 → 八类企业判定 + 瀑布图数据"""
+    if period:
+        period = _validate_period(period)
+
+    # 1. 取官方/人工注入的净额（唯一权威判定数据）
+    q = db.query(CashFlowStructureValue).filter(
+        CashFlowStructureValue.entity_id == entity_id
+    )
+    if period:
+        rec = q.filter(CashFlowStructureValue.period == period).first()
+    else:
+        rec = q.order_by(CashFlowStructureValue.period.desc()).first()
+        if rec:
+            period = rec.period
+
+    if rec is None:
+        return {
+            "period": period or datetime.now().strftime("%Y-%m"),
+            "data_available": False,
+            "message": "该期间暂无官方现金流量表净额数据，请先录入三大活动净额（官方现金流量表注入后自动生效）。",
+            "nets": None,
+            "classification": None,
+            "waterfall": None,
+        }
+
+    nets = {
+        "operating": {"key": "operating", "name": "经营活动", "value": rec.operating_net,
+                      "sign": _sign(rec.operating_net), "unit": "万元"},
+        "investing": {"key": "investing", "name": "投资活动", "value": rec.investing_net,
+                      "sign": _sign(rec.investing_net), "unit": "万元"},
+        "financing": {"key": "financing", "name": "筹资活动", "value": rec.financing_net,
+                      "sign": _sign(rec.financing_net), "unit": "万元"},
+    }
+
+    classification = classify_enterprise(rec.operating_net, rec.investing_net, rec.financing_net)
+
+    # 2. 瀑布图：期初现金 → +经营 → +投资 → +筹资 → 期末现金
+    waterfall = None
+    if rec.begin_cash is not None or rec.end_cash is not None:
+        begin = rec.begin_cash
+        end = rec.end_cash
+        steps = []
+        cum = begin if begin is not None else 0.0
+        if begin is not None:
+            steps.append({"step": "期初现金", "value": begin, "type": "begin"})
+        for net_key, net_name in [("operating", "经营活动"), ("investing", "投资活动"), ("financing", "筹资活动")]:
+            val = getattr(rec, net_key + "_net") or 0.0
+            cum += val
+            steps.append({"step": net_name, "value": round(val, 2), "type": "flow"})
+        if end is not None:
+            steps.append({"step": "期末现金", "value": end, "type": "end"})
+        elif begin is not None:
+            end = round(cum, 2)
+            steps.append({"step": "期末现金(推算)", "value": end, "type": "end"})
+        waterfall = {
+            "begin_cash": begin, "end_cash": end,
+            "net_increase": round((end - begin), 2) if (begin is not None and end is not None) else None,
+            "steps": steps,
+        }
+
+    return {
+        "period": rec.period,
+        "data_available": True,
+        "source": rec.source,
+        "remark": rec.remark,
+        "nets": nets,
+        "classification": classification,
+        "waterfall": waterfall,
+    }
+
+
+@router.post("/values", dependencies=[Depends(require_role("ceo", "finance"))])
+def upsert_value(
+    payload: CashFlowValueIn,
+    db: Session = Depends(get_db),
+    entity_id: int = Depends(get_entity_id),
+):
+    """录入/更新某期间三大活动净额（官方现金流量表注入；同期间重复提交=覆盖更新）"""
+    period = _validate_period(payload.period)
+    if payload.source not in ("official", "manual"):
+        raise HTTPException(status_code=422, detail="source 仅支持 official(官方报表)/manual(人工录入)")
+
+    rec = db.query(CashFlowStructureValue).filter(
+        CashFlowStructureValue.entity_id == entity_id,
+        CashFlowStructureValue.period == period,
+    ).first()
+    created = rec is None
+    if rec is None:
+        rec = CashFlowStructureValue(entity_id=entity_id, period=period)
+        db.add(rec)
+
+    rec.operating_net = round(payload.operating_net, 2)
+    rec.investing_net = round(payload.investing_net, 2)
+    rec.financing_net = round(payload.financing_net, 2)
+    rec.begin_cash = round(payload.begin_cash, 2) if payload.begin_cash is not None else rec.begin_cash
+    rec.end_cash = round(payload.end_cash, 2) if payload.end_cash is not None else rec.end_cash
+    rec.source = payload.source
+    rec.remark = payload.remark
+    db.commit()
+
+    classification = classify_enterprise(rec.operating_net, rec.investing_net, rec.financing_net)
+    return {
+        "ok": True,
+        "id": rec.id,
+        "period": rec.period,
+        "classification": classification,
+        "message": "三大活动净额已%s" % ("入库" if created else "更新"),
+    }

backend/app/main.py

@@ -5,7 +5,7 @@ from fastapi.middleware.cors import CORSMiddleware
 from fastapi.responses import JSONResponse
 from dotenv import load_dotenv
 from app.database import init_db
-from app.api import auth, kpis, kpi_governance, templates, maps, dashboard, data, alerts, ai_analysis, ai_suggestions, alert_rules, users, thresholds, notifications, permissions, action_plans, alignment, org, objectives, versions, budget, cost, predict, reports, security, knowledge, bot_bridge, bot_bridge_v2, lead, tenant, customer_dashboard, deviation_push, budget_generate, knowledge_articles, kpi_causality, data_quality, bi_reports, entities, bsc_layers, okr, okr_templates, subjects, driver_budget, bot_kpis, ontology, bot_iron_law, analysis_results, expenses, cash, tax_compliance, verify, growth_quality, products, data_classification, value_sources, zero_based, derivation_rules, cash_classify
+from app.api import auth, kpis, kpi_governance, templates, maps, dashboard, data, alerts, ai_analysis, ai_suggestions, alert_rules, users, thresholds, notifications, permissions, action_plans, alignment, org, objectives, versions, budget, cost, predict, reports, security, knowledge, bot_bridge, bot_bridge_v2, lead, tenant, customer_dashboard, deviation_push, budget_generate, knowledge_articles, kpi_causality, data_quality, bi_reports, entities, bsc_layers, okr, okr_templates, subjects, driver_budget, bot_kpis, ontology, bot_iron_law, analysis_results, expenses, cash, tax_compliance, verify, growth_quality, products, data_classification, value_sources, zero_based, derivation_rules, cash_classify, cashflow_structure
 from app.utils.cache import clear_all as clear_cache, delete as delete_cache
 from scripts.erp_sync import run_sync as run_erp_sync
 from app.auth_middleware import require_auth
@@ -59,6 +59,7 @@ app.include_router(value_sources.router)
 app.include_router(zero_based.router)
 app.include_router(derivation_rules.router)
 app.include_router(cash_classify.router)
+app.include_router(cashflow_structure.router)
 app.include_router(cost.router)
 app.include_router(predict.router)
 app.include_router(growth_quality.router)

backend/app/models/__init__.py

@@ -940,3 +940,24 @@ class AISuggestion(Base):
     apply_detail = Column(JSON, nullable=True, comment="应用结果明细: [{target_type,target_id,action,before,after}]")
     created_at = Column(DateTime, server_default=func.now())
     updated_at = Column(DateTime, server_default=func.now(), onupdate=func.now())
+
+
+class CashFlowStructureValue(Base):
+    """现金流量表结构分析 — 三大活动净额 (P1 2026-09-03 八类企业定性分析)
+    官方现金流量表三大活动净额按期间注入，支撑 O/I/F 符号组合 → 8类企业判定
+    单位统一为 万元（与 BH_CASH_BALANCE / ledger 口径一致）
+    """
+    __tablename__ = "cash_flow_structure_values"
+    id = Column(Integer, primary_key=True, index=True)
+    entity_id = Column(Integer, nullable=False, default=1, comment="企业ID（账套，多租户隔离）")
+    period = Column(String(20), nullable=False, comment="期间 YYYY-MM")
+    operating_net = Column(Float, nullable=False, comment="经营活动现金流量净额（万元）")
+    investing_net = Column(Float, nullable=False, comment="投资活动现金流量净额（万元）")
+    financing_net = Column(Float, nullable=False, comment="筹资活动现金流量净额（万元）")
+    begin_cash = Column(Float, nullable=True, comment="期初现金及现金等价物余额（万元）")
+    end_cash = Column(Float, nullable=True, comment="期末现金及现金等价物余额（万元）")
+    source = Column(String(50), default="official", comment="official官方报表/manual人工录入")
+    remark = Column(String(500), nullable=True, comment="备注/口径说明")
+    created_at = Column(DateTime, server_default=func.now())
+    updated_at = Column(DateTime, server_default=func.now(), onupdate=func.now())
+    __table_args__ = (UniqueConstraint("entity_id", "period", name="uq_cf_struct_entity_period"),)

backend/tests/test_cashflow_structure.py

@@ -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

frontend/src/permission.ts

@@ -9,10 +9,10 @@ interface MenuItem {
 
 // ── 角色路由映射 ──
 export const ROLE_ROUTES: Record<string, string[]> = {
-  ceo: ['/my-dashboard', '/dashboard', '/ai-suggestions', '/kpis', '/maps', '/maps-review', '/maps/canvas', '/maps/review', '/alerts', '/notifications', '/org', '/users', '/permissions', '/budget', '/deviations', '/cost', '/cost-intelligence', '/predict', '/action-plans', '/knowledge', '/guide', '/customer', '/learning-dashboard', '/reports', '/alignment', '/dupont-analysis', '/analysis-confidence', '/expenses', '/cash-plan', '/receivables', '/growth-quality', '/product-matrix', '/tax-compliance', '/data-classification'],
+  ceo: ['/my-dashboard', '/dashboard', '/ai-suggestions', '/kpis', '/maps', '/maps-review', '/maps/canvas', '/maps/review', '/alerts', '/notifications', '/org', '/users', '/permissions', '/budget', '/deviations', '/cost', '/cost-intelligence', '/predict', '/action-plans', '/knowledge', '/guide', '/customer', '/learning-dashboard', '/reports', '/alignment', '/dupont-analysis', '/analysis-confidence', '/expenses', '/cash-plan', '/receivables', '/growth-quality', '/product-matrix', '/tax-compliance', '/data-classification', '/cashflow-structure'],
-  finance: ['/my-dashboard', '/dashboard', '/ai-suggestions', '/kpis', '/maps', '/maps-review', '/maps/canvas', '/maps/review', '/alerts', '/data', '/budget', '/deviations', '/cost', '/cost-intelligence', '/predict', '/action-plans', '/knowledge', '/guide', '/customer', '/learning-dashboard', '/reports', '/alignment', '/dupont-analysis', '/analysis-confidence', '/expenses', '/cash-plan', '/receivables', '/growth-quality', '/product-matrix', '/tax-compliance', '/data-classification'],
+  finance: ['/my-dashboard', '/dashboard', '/ai-suggestions', '/kpis', '/maps', '/maps-review', '/maps/canvas', '/maps/review', '/alerts', '/data', '/budget', '/deviations', '/cost', '/cost-intelligence', '/predict', '/action-plans', '/knowledge', '/guide', '/customer', '/learning-dashboard', '/reports', '/alignment', '/dupont-analysis', '/analysis-confidence', '/expenses', '/cash-plan', '/receivables', '/growth-quality', '/product-matrix', '/tax-compliance', '/data-classification', '/cashflow-structure'],
   business: ['/my-dashboard', '/dashboard', '/ai-suggestions', '/kpis', '/alerts', '/budget', '/deviations', '/action-plans', '/knowledge', '/guide', '/customer', '/expenses', '/cash-plan', '/growth-quality', '/product-matrix', '/tax-compliance', '/data-classification'],
-  it: ['/my-dashboard', '/dashboard', '/ai-suggestions', '/kpis', '/alerts', '/data', '/org', '/users', '/permissions', '/budget', '/deviations', '/cost', '/cost-intelligence', '/predict', '/action-plans', '/knowledge', '/guide', '/customer', '/learning-dashboard', '/analysis-confidence', '/expenses', '/cash-plan', '/product-matrix', '/tax-compliance', '/data-classification'],
+  it: ['/my-dashboard', '/dashboard', '/ai-suggestions', '/kpis', '/alerts', '/data', '/org', '/users', '/permissions', '/budget', '/deviations', '/cost', '/cost-intelligence', '/predict', '/action-plans', '/knowledge', '/guide', '/customer', '/learning-dashboard', '/analysis-confidence', '/expenses', '/cash-plan', '/product-matrix', '/tax-compliance', '/data-classification', '/cashflow-structure'],
 }
 
 export const ROLE_ACTIONS: Record<string, string[]> = {
@@ -45,6 +45,8 @@ export const MENU_ITEMS: MenuItem[] = [
   { path: '/ai-suggestions', label: 'AI建议中心', icon: 'Opportunity', roles: ['ceo', 'finance', 'business', 'it'], group: '🟡 C 监控与评价' },
   { path: '/reports', label: '管理报表', icon: 'DataAnalysis', roles: ['ceo', 'finance', 'business'], group: '🟡 C 监控与评价' },
   { path: '/dupont-analysis', label: '杜邦分析', icon: 'TrendCharts', roles: ['ceo', 'finance', 'it'], group: '🟡 C 监控与评价' },
+  // ── GROUP: 财务报表分析 ──
+  { path: '/cashflow-structure', label: '现金流量表分析', icon: 'DataAnalysis', roles: ['ceo', 'finance', 'it'], group: '📊 财务报表分析' },
   { path: '/customer', label: '客户维度', icon: 'User', roles: ['ceo', 'finance', 'business', 'it'], group: '🟡 C 监控与评价' },
   { path: '/learning-dashboard', label: '学习成长看板', icon: 'Reading', roles: ['ceo', 'finance', 'it'], group: '🟡 C 监控与评价' },
   { path: '/alerts', label: '预警中心', icon: 'WarningFilled', roles: ['ceo', 'finance', 'business', 'it'], group: '🟡 C 监控与评价' },

frontend/src/router/index.ts

@@ -35,6 +35,7 @@ const routes = [
       { path: 'reports', name: 'ReportCenter', component: () => import('@/views/ReportCenter.vue'), meta: { title: '管理报表', roles: ['ceo', 'finance', 'business'] } },
       { path: 'alignment', name: 'KPIAlignment', component: () => import('@/views/KPIAlignment.vue'), meta: { title: '战略执行看板', roles: ['ceo', 'finance', 'business', 'it'], editable: true } },
       { path: 'dupont-analysis', name: 'DupontAnalysis', component: () => import('@/views/DupontAnalysis.vue'), meta: { title: '杜邦分析', roles: ['ceo', 'finance', 'it'] } },
+      { path: 'cashflow-structure', name: 'CashFlowStructure', component: () => import('@/views/CashFlowStructure.vue'), meta: { title: '现金流量表结构分析', roles: ['ceo', 'finance', 'it'] } },
       { path: 'data-quality', name: 'DataQuality', component: () => import('@/views/DataQuality.vue'), meta: { title: '数据质量', roles: ['ceo', 'finance', 'it'] } },
       { path: 'bi-reports', name: 'BiReports', component: () => import('@/views/BIReportCenter.vue'), meta: { title: 'BI报表', roles: ['ceo', 'finance', 'business'] } },
       { path: 'okr-templates', name: 'OKRTemplates', component: () => import('@/views/OKRTemplates.vue'), meta: { title: 'OKR模板库', roles: ['ceo', 'finance', 'it'], editable: true } },

frontend/src/views/CashFlowStructure.vue

@@ -0,0 +1,576 @@
+<template>
+  <div class="cashflow-structure-page">
+    <div class="page-header">
+      <h2>💰 现金流量表结构分析</h2>
+      <div class="header-right">
+        <el-tag size="small" type="info" effect="plain">{{ entityName || '账套' }}</el-tag>
+        <el-select v-model="period" size="small" style="width:140px" placeholder="选择期间" @change="loadData" :loading="loadingPeriods" clearable>
+          <el-option v-for="p in periods" :key="p" :value="p" :label="p" />
+        </el-select>
+        <el-button size="small" :icon="Refresh" @click="reload" :loading="loading">刷新</el-button>
+        <el-button v-if="canWrite" size="small" type="primary" @click="openDialog()">录入三大活动净额</el-button>
+      </div>
+    </div>
+
+    <div v-loading="loading" style="min-height:200px">
+      <!-- 无数据空态 -->
+      <el-empty v-if="!dataAvailable && !loading" :description="emptyMessage" style="padding:60px 0">
+        <el-button v-if="canWrite" type="primary" size="small" @click="openDialog()">录入官方现金流量表净额</el-button>
+      </el-empty>
+
+      <template v-if="dataAvailable">
+        <!-- 判定结果横幅 -->
+        <el-row :gutter="16">
+          <el-col :span="24">
+            <el-card shadow="never" class="verdict-card">
+              <div class="verdict-left" v-if="classification.classified">
+                <div class="verdict-badge">
+                  <span class="verdict-type">类型{{ classification.type_no }}</span>
+                  <span class="verdict-name">{{ classification.health_emoji }} {{ classification.name }}</span>
+                </div>
+                <div class="verdict-health">
+                  <el-tag :type="healthTagType" size="small">健康度：{{ classification.health_emoji }} {{ classification.health_label }}</el-tag>
+                  <el-tag v-if="classification.lifecycle" size="small" type="info" effect="plain" style="margin-left:8px">生命周期：{{ classification.lifecycle }}</el-tag>
+                  <el-tag size="small" effect="plain" style="margin-left:8px">{{ source === 'official' ? '📄 官方现金流量表' : '✍️ 人工录入' }}</el-tag>
+                </div>
+              </div>
+              <div class="verdict-left" v-else>
+                <el-alert type="warning" :closable="false" :title="classification.reason || '净额数据不足，暂无法判定类型'" show-icon />
+              </div>
+
+              <div class="verdict-nets">
+                <div class="net-item" v-for="n in netList" :key="n.key">
+                  <div class="net-name">{{ n.name }}</div>
+                  <div class="net-value" :style="{ color: netColor(n) }">
+                    {{ fmt(n.value) }}
+                  </div>
+                  <div class="net-sign" :style="{ color: netColor(n) }">
+                    {{ n.sign === '+' ? '进钱 ▲' : n.sign === '-' ? '出钱 ▼' : '为0' }}
+                  </div>
+                  <div class="net-hint">{{ n.hint }}</div>
+                </div>
+              </div>
+            </el-card>
+          </el-col>
+        </el-row>
+
+        <!-- 瀑布图 + 画像/风险 -->
+        <el-row :gutter="16" style="margin-top:16px">
+          <el-col :span="15">
+            <el-card shadow="never" header="现金流瀑布图 — 期初现金 → 经营 → 投资 → 筹资 → 期末现金">
+              <div ref="waterfallRef" style="height:300px"></div>
+              <div v-if="!waterfall" style="color:#909399;font-size:12px;text-align:center;padding:8px">
+                暂缺期初/期末现金余额，仅显示三大活动净额
+              </div>
+            </el-card>
+          </el-col>
+          <el-col :span="9">
+            <el-card shadow="never" header="判定说明（CMA P2 · 现金流量表分析）">
+              <template v-if="classification.classified">
+                <p class="desc-p">{{ classification.profile }}</p>
+                <el-alert type="error" :closable="false" title="风险提示" show-icon>
+                  <span>{{ classification.risk }}</span>
+                </el-alert>
+              </template>
+              <div v-else style="color:#909399;font-size:13px;line-height:1.8">
+                八类判定需要经营(O)/投资(I)/筹资(F)三大活动净额符号：
+                <br />黄金法则：长期看经营现金流必须为正，且应大于净利润（利润质量）。
+                <br />当前账套请先录入官方现金流量表三大活动净额。
+              </div>
+            </el-card>
+          </el-col>
+        </el-row>
+
+        <!-- 八类判定规则表 -->
+        <el-row :gutter="16" style="margin-top:16px">
+          <el-col :span="24">
+            <el-card shadow="never" header="八类企业定性判定规则表（O/I/F 符号组合）">
+              <el-table :data="rules" size="small" stripe :row-class-name="ruleRowClass">
+                <el-table-column prop="type_no" label="类型" width="60" align="center">
+                  <template #default="{ row }">
+                    <el-tag :type="row.type_no === currentType ? 'primary' : 'info'" size="small" effect="plain">
+                      {{ row.type_no }}
+                    </el-tag>
+                  </template>
+                </el-table-column>
+                <el-table-column label="组合" width="150" align="center">
+                  <template #default="{ row }">
+                    <span class="sign-combo">
+                      <b :style="{ color: row.o_sign === '+' ? '#67C23A' : '#F56C6C' }">O{{ row.o_sign }}</b>
+                      <b :style="{ color: row.i_sign === '+' ? '#67C23A' : '#F56C6C' }">I{{ row.i_sign }}</b>
+                      <b :style="{ color: row.f_sign === '+' ? '#67C23A' : '#F56C6C' }">F{{ row.f_sign }}</b>
+                    </span>
+                  </template>
+                </el-table-column>
+                <el-table-column prop="name" label="定性名称" width="120" />
+                <el-table-column label="健康度" width="120">
+                  <template #default="{ row }">{{ row.health_emoji }} {{ row.health_label }}</template>
+                </el-table-column>
+                <el-table-column prop="lifecycle" label="生命周期" width="160" />
+                <el-table-column prop="profile" label="画像（行为特征）" min-width="300" show-overflow-tooltip />
+                <el-table-column prop="risk" label="风险提示" min-width="260" show-overflow-tooltip />
+              </el-table>
+            </el-card>
+          </el-col>
+        </el-row>
+
+        <!-- 已录入数据 -->
+        <el-row :gutter="16" style="margin-top:16px">
+          <el-col :span="24">
+            <el-card shadow="never" header="三大活动净额入库记录（万元）">
+              <el-table :data="valueRows" size="small" stripe>
+                <el-table-column prop="period" label="期间" width="100" />
+                <el-table-column label="经营活动净额" width="130" align="right">
+                  <template #default="{ row }"><span :style="{ color: row.operating_net >= 0 ? '#67C23A' : '#F56C6C' }">{{ fmt(row.operating_net) }}</span></template>
+                </el-table-column>
+                <el-table-column label="投资活动净额" width="130" align="right">
+                  <template #default="{ row }"><span :style="{ color: row.investing_net >= 0 ? '#67C23A' : '#F56C6C' }">{{ fmt(row.investing_net) }}</span></template>
+                </el-table-column>
+                <el-table-column label="筹资活动净额" width="130" align="right">
+                  <template #default="{ row }"><span :style="{ color: row.financing_net >= 0 ? '#67C23A' : '#F56C6C' }">{{ fmt(row.financing_net) }}</span></template>
+                </el-table-column>
+                <el-table-column label="期初现金" width="100" align="right"><template #default="{ row }">{{ row.begin_cash != null ? fmt(row.begin_cash) : '-' }}</template></el-table-column>
+                <el-table-column label="期末现金" width="100" align="right"><template #default="{ row }">{{ row.end_cash != null ? fmt(row.end_cash) : '-' }}</template></el-table-column>
+                <el-table-column prop="source" label="来源" width="130" />
+                <el-table-column prop="remark" label="备注" min-width="160" show-overflow-tooltip />
+                <el-table-column prop="updated_at" label="更新时间" width="150" />
+                <el-table-column v-if="canWrite" label="操作" width="80" align="center">
+                  <template #default="{ row }">
+                    <el-button size="small" text type="primary" @click="openDialog(row)">更新</el-button>
+                  </template>
+                </el-table-column>
+              </el-table>
+            </el-card>
+          </el-col>
+        </el-row>
+      </template>
+    </div>
+
+    <!-- 录入/更新弹窗（MyDialog 项目铁律） -->
+    <MyDialog v-model="showDialog" title="录入现金流量表三大活动净额" :width="620">
+      <el-form label-width="140px" size="small">
+        <el-form-item label="期间" required>
+          <el-input v-model="form.period" placeholder="YYYY-MM，如 2026-08" style="width:220px" />
+          <div class="form-tip">官方现金流量表所属期间（月度）</div>
+        </el-form-item>
+        <el-form-item label="经营活动净额" required>
+          <el-input-number v-model="form.operating_net" :precision="2" :step="1" :controls="true" style="width:220px" />
+          <div class="form-tip">万元；正=造血进钱，负=经营失血</div>
+        </el-form-item>
+        <el-form-item label="投资活动净额" required>
+          <el-input-number v-model="form.investing_net" :precision="2" :step="1" style="width:220px" />
+          <div class="form-tip">万元；负=扩张投入，正=处置/回报回笼</div>
+        </el-form-item>
+        <el-form-item label="筹资活动净额" required>
+          <el-input-number v-model="form.financing_net" :precision="2" :step="1" style="width:220px" />
+          <div class="form-tip">万元；正=融资输血，负=还债/分红</div>
+        </el-form-item>
+        <el-form-item label="期初现金余额">
+          <el-input-number v-model="form.begin_cash" :precision="2" :step="1" style="width:220px" />
+          <div class="form-tip">可选；用于瀑布图（万元）</div>
+        </el-form-item>
+        <el-form-item label="期末现金余额">
+          <el-input-number v-model="form.end_cash" :precision="2" :step="1" style="width:220px" />
+          <div class="form-tip">可选；用于瀑布图（万元）</div>
+        </el-form-item>
+        <el-form-item label="来源">
+          <el-radio-group v-model="form.source">
+            <el-radio value="official">官方现金流量表</el-radio>
+            <el-radio value="manual">人工录入</el-radio>
+          </el-radio-group>
+        </el-form-item>
+        <el-form-item label="备注">
+          <el-input v-model="form.remark" type="textarea" :rows="2" placeholder="口径说明 / 数据来源，如：2026年8月官方现金流量表" />
+        </el-form-item>
+      </el-form>
+      <template #footer>
+        <el-button size="small" @click="showDialog = false">取消</el-button>
+        <el-button size="small" type="primary" :loading="saving" @click="saveValue">保存</el-button>
+      </template>
+    </MyDialog>
+  </div>
+</template>
+
+<script setup lang="ts">
+import { ref, computed, onMounted, nextTick } from 'vue'
+import { ElMessage } from 'element-plus'
+import { Refresh } from '@element-plus/icons-vue'
+import * as echarts from 'echarts'
+import api from '@/api'
+import MyDialog from '@/components/MyDialog.vue'
+
+const entityName = ref(localStorage.getItem('cma_entity_name') || '')
+const userRole = ref<string>((JSON.parse(localStorage.getItem('cma_user') || '{}') as any).role || '')
+const canWrite = computed(() => ['ceo', 'finance'].includes(userRole.value))
+
+const period = ref('')
+const periods = ref<string[]>([])
+const loading = ref(false)
+const loadingPeriods = ref(false)
+
+const dataAvailable = ref(false)
+const emptyMessage = ref('该期间暂无官方现金流量表净额数据')
+const source = ref('official')
+const nets = ref<any>(null)
+const waterfall = ref<any>(null)
+const classification = ref<any>({ classified: false })
+const rules = ref<any[]>([])
+const valueRows = ref<any[]>([])
+
+const showDialog = ref(false)
+const saving = ref(false)
+const form = ref<any>({
+  period: '',
+  operating_net: 0,
+  investing_net: 0,
+  financing_net: 0,
+  begin_cash: null,
+  end_cash: null,
+  source: 'official',
+  remark: '',
+})
+
+const waterfallRef = ref<HTMLElement>()
+let waterfallChart: echarts.ECharts | null = null
+
+const netList = computed(() => {
+  const n = nets.value || {}
+  const meta: any = {
+    operating: { name: '经营活动 O', hint: '造血：主业赚不赚钱' },
+    investing: { name: '投资活动 I', hint: '成长：扩张 or 收缩' },
+    financing: { name: '筹资活动 F', hint: '输血：融资 or 还债' },
+  }
+  return ['operating', 'investing', 'financing']
+    .filter((k) => n[k] && n[k].value != null)
+    .map((k) => ({ key: k, ...meta[k], ...n[k] }))
+})
+
+const currentType = computed(() => (classification.value?.classified ? classification.value.type_no : -1))
+
+const healthTagType = computed(() => {
+  const label = classification.value?.health_label || ''
+  if (['最优', '良好'].includes(label)) return 'success'
+  if (['看增速', '需辨析'].includes(label)) return 'warning'
+  if (['高风险'].includes(label)) return 'warning'
+  return 'danger'
+})
+
+function fmt(v: any): string {
+  if (v === null || v === undefined || Number.isNaN(Number(v))) return '-'
+  return Number(v).toFixed(2)
+}
+
+function netColor(n: any): string {
+  if (n.sign === '+') return '#67C23A'
+  if (n.sign === '-') return '#F56C6C'
+  return '#909399'
+}
+
+function ruleRowClass({ row }: any) {
+  return row.type_no === currentType.value ? 'rule-row-current' : ''
+}
+
+async function loadPeriods() {
+  loadingPeriods.value = true
+  try {
+    const r: any = await api.get('/cashflow-structure/periods')
+    periods.value = (r && (r.periods || [])) || []
+  } catch (_) { /* 静默 */ }
+  loadingPeriods.value = false
+}
+
+async function loadValues() {
+  try {
+    const r: any = await api.get('/cashflow-structure/values')
+    valueRows.value = (r && (r.items || [])) || []
+  } catch (_) { valueRows.value = [] }
+}
+
+async function loadRules() {
+  try {
+    const r: any = await api.get('/cashflow-structure/rules')
+    rules.value = (r && (r.rules || [])) || []
+  } catch (_) { rules.value = [] }
+}
+
+async function loadData() {
+  loading.value = true
+  try {
+    const params: any = {}
+    if (period.value) params.period = period.value
+    const d: any = await api.get('/cashflow-structure/analysis', { params })
+    dataAvailable.value = !!d?.data_available
+    source.value = d?.source || 'official'
+    nets.value = d?.nets || null
+    waterfall.value = d?.waterfall || null
+    classification.value = d?.classification || { classified: false }
+    if (!dataAvailable.value) {
+      emptyMessage.value = d?.message || '该期间暂无官方现金流量表净额数据'
+    }
+    if (!period.value && d?.period) period.value = d.period
+    await nextTick()
+    renderWaterfall()
+  } catch (e: any) {
+    console.error('load cashflow structure analysis failed', e)
+    dataAvailable.value = false
+    emptyMessage.value = '加载失败：' + (e?.message || '请稍后重试')
+  } finally {
+    loading.value = false
+  }
+}
+
+async function reload() {
+  await Promise.all([loadPeriods(), loadValues()])
+  if (!period.value && periods.value.length) period.value = periods.value[0]
+  await loadData()
+}
+
+function renderWaterfall() {
+  if (!waterfallRef.value) return
+  if (!waterfallChart) waterfallChart = echarts.init(waterfallRef.value)
+
+  const steps = waterfall.value?.steps || []
+  if (!steps.length) {
+    waterfallChart.clear()
+    return
+  }
+
+  const baseData: number[] = []
+  const valueData: number[] = []
+  const colorData: string[] = []
+  const labelData: string[] = []
+  let cum = 0
+
+  steps.forEach((s: any, idx: number) => {
+    if (idx === 0 && s.type === 'begin') {
+      baseData.push(0)
+      valueData.push(Number(s.value) || 0)
+      colorData.push('#409EFF')
+      labelData.push(fmt(s.value))
+      cum = Number(s.value) || 0
+    } else if (s.type === 'end') {
+      baseData.push(0)
+      valueData.push(Number(s.value) || 0)
+      colorData.push('#409EFF')
+      labelData.push(fmt(s.value))
+      cum = Number(s.value) || 0
+    } else {
+      const v = Number(s.value) || 0
+      baseData.push(cum)
+      valueData.push(v)
+      colorData.push(v >= 0 ? '#67C23A' : '#F56C6C')
+      labelData.push((v >= 0 ? '+' : '') + fmt(v))
+      cum += v
+    }
+  })
+
+  const names = steps.map((s: any) => s.step)
+
+  waterfallChart.setOption({
+    tooltip: {
+      trigger: 'axis',
+      axisPointer: { type: 'shadow' },
+      formatter: (params: any[]) => {
+        const i = params[0]?.dataIndex ?? 0
+        const s = steps[i]
+        let tip = `<b>${s.step}（${period.value}）</b><br/>`
+        if (s.type === 'flow') {
+          const v = Number(s.value) || 0
+          tip += `净额：<span style="color:${v >= 0 ? '#67C23A' : '#F56C6C'}">${v >= 0 ? '+' : ''}${v.toFixed(2)} 万元</span>`
+        } else {
+          tip += `余额：${Number(s.value).toFixed(2)} 万元`
+        }
+        return tip
+      },
+    },
+    grid: { left: 20, right: 20, top: 40, bottom: 30, containLabel: true },
+    xAxis: { type: 'category', data: names, axisLabel: { interval: 0 } },
+    yAxis: { type: 'value', name: '万元', axisLabel: { formatter: '{value}' } },
+    series: [
+      {
+        name: '底', type: 'bar', stack: 'wf',
+        itemStyle: { color: 'transparent' },
+        emphasis: { itemStyle: { color: 'transparent' } },
+        data: baseData,
+        silent: true,
+      },
+      {
+        name: '净变动', type: 'bar', stack: 'wf',
+        data: valueData,
+        barWidth: 46,
+        itemStyle: { borderRadius: 2 },
+        label: {
+          show: true, position: 'top', formatter: (p: any) => labelData[p.dataIndex],
+          color: '#333', fontSize: 11,
+        },
+        emphasis: { focus: 'series' },
+      },
+    ],
+  })
+}
+
+function openDialog(row?: any) {
+  form.value = {
+    period: row?.period || '',
+    operating_net: row ? row.operating_net : 0,
+    investing_net: row ? row.investing_net : 0,
+    financing_net: row ? row.financing_net : 0,
+    begin_cash: row?.begin_cash ?? null,
+    end_cash: row?.end_cash ?? null,
+    source: row?.source || 'official',
+    remark: row?.remark || '',
+  }
+  showDialog.value = true
+}
+
+async function saveValue() {
+  const f = form.value
+  if (!/^\d{4}-\d{2}$/.test(f.period || '')) {
+    ElMessage.warning('期间格式须为 YYYY-MM')
+    return
+  }
+  if ([f.operating_net, f.investing_net, f.financing_net].some((v) => v === null || v === undefined || Number.isNaN(Number(v)))) {
+    ElMessage.warning('三大活动净额必填')
+    return
+  }
+  saving.value = true
+  try {
+    const payload: any = {
+      period: f.period,
+      operating_net: Number(f.operating_net),
+      investing_net: Number(f.investing_net),
+      financing_net: Number(f.financing_net),
+      source: f.source,
+    }
+    if (f.begin_cash !== null && f.begin_cash !== undefined && !Number.isNaN(Number(f.begin_cash))) payload.begin_cash = Number(f.begin_cash)
+    if (f.end_cash !== null && f.end_cash !== undefined && !Number.isNaN(Number(f.end_cash))) payload.end_cash = Number(f.end_cash)
+    if (f.remark) payload.remark = f.remark
+    const r: any = await api.post('/cashflow-structure/values', payload)
+    const cls = r?.classification || {}
+    if (cls?.classified) {
+      ElMessage.success(`已保存：${r.period} → 类型${cls.type_no} ${cls.name}`)
+    } else {
+      ElMessage.success(`已保存：${r.period}${cls?.reason ? '（' + cls.reason + '）' : ''}`)
+    }
+    showDialog.value = false
+    await reload()
+  } catch (e: any) {
+    ElMessage.error('保存失败：' + (e?.response?.data?.detail || e?.message || '未知错误'))
+  } finally {
+    saving.value = false
+  }
+}
+
+function resizeCharts() {
+  waterfallChart?.resize()
+}
+
+onMounted(async () => {
+  window.addEventListener('resize', resizeCharts)
+  await loadRules()
+  await loadPeriods()
+  if (periods.value.length && !period.value) period.value = periods.value[0]
+  await loadValues()
+  await loadData()
+})
+</script>
+
+<style scoped>
+.cashflow-structure-page {
+  padding: 4px;
+}
+.page-header {
+  display: flex;
+  justify-content: space-between;
+  align-items: center;
+  margin-bottom: 12px;
+  flex-wrap: wrap;
+  gap: 8px;
+}
+.page-header h2 {
+  margin: 0;
+  font-size: 18px;
+}
+.header-right {
+  display: flex;
+  align-items: center;
+  gap: 8px;
+}
+.verdict-card {
+  border-left: 4px solid #409EFF;
+}
+.verdict-left {
+  margin-bottom: 14px;
+}
+.verdict-badge {
+  display: flex;
+  align-items: baseline;
+  gap: 12px;
+  margin-bottom: 8px;
+}
+.verdict-type {
+  font-size: 26px;
+  font-weight: 700;
+  color: #409EFF;
+}
+.verdict-name {
+  font-size: 20px;
+  font-weight: 600;
+}
+.verdict-health {
+  display: flex;
+  align-items: center;
+}
+.verdict-nets {
+  display: flex;
+  gap: 16px;
+  flex-wrap: wrap;
+}
+.net-item {
+  flex: 1;
+  min-width: 140px;
+  background: #f7f9fc;
+  border-radius: 6px;
+  padding: 10px 14px;
+  text-align: center;
+}
+.net-name {
+  font-size: 12px;
+  color: #606266;
+}
+.net-value {
+  font-size: 22px;
+  font-weight: 700;
+  margin: 2px 0;
+}
+.net-sign {
+  font-size: 13px;
+  font-weight: 600;
+}
+.net-hint {
+  font-size: 11px;
+  color: #909399;
+  margin-top: 2px;
+}
+.desc-p {
+  font-size: 13px;
+  line-height: 1.8;
+  color: #303133;
+  margin: 0 0 10px;
+}
+.sign-combo {
+  display: inline-flex;
+  gap: 10px;
+  font-size: 15px;
+  letter-spacing: 1px;
+}
+.form-tip {
+  font-size: 12px;
+  color: #909399;
+  line-height: 1.5;
+  margin-left: 8px;
+}
+:deep(.rule-row-current td) {
+  background: #ecf5ff !important;
+}
+</style>