fix: 预算流程断点修复 — 现金流联动+行动方案补齐

断点#1: 预算↔现金流打通
- cash_plans 加 related_kpi_id/budget_plan_id 字段
- POST /budget/sync-cash-plans: 按预算KPI生成收付款计划(收入类→receive/成本类→pay, upsert)
- 前端预算执行页加'⇄同步现金流计划'按钮
- 实测: 新建108条(receive 75/pay 33, 6个KPI)

断点#2: 5个预算KPI补行动方案(净利/新客/厂补/供应链/数据自动化, 各1条含负责人)

断点#3: 悬空预算(2KPI)因已补行动方案, 性质从'无来源'→'有行动缺实际数据源', 标注保留

pytest 56 passed(budget+cash), 构建部署

backend/app/api/budget.py

@@ -1308,3 +1308,73 @@ def diff_budget_versions(
         },
         "diffs": diffs,
     }
+
+
+# ════════════════════════════════════════════════════════════
+# 预算↔现金流联动（断点修复#1, 2026-08-27）
+# ════════════════════════════════════════════════════════════
+
+@router.post("/sync-cash-plans")
+def sync_cash_plans(
+    entity_id: int = Depends(get_entity_id),
+    db: Session = Depends(get_db),
+):
+    """预算→现金流计划联动: 按预算KPI生成/更新收付款计划（修复断点#1）
+
+    收入类KPI(营收/回款/新客) → receive
+    成本类KPI(费用/厂补/采购) → pay
+    upsert: 同KPI+同日期+同类型 更新不重复
+    """
+    from app.models import CashPlan
+    from datetime import datetime
+
+    RECEIVE_KEYS = ("营收", "收入", "销售", "回款", "新客", "收款", "净利润", "毛利")
+    PAY_KEYS = ("费用", "成本", "厂补", "采购", "返利", "应付", "损耗", "投入")
+
+    budgets = db.query(BudgetPlan).filter(
+        BudgetPlan.entity_id == entity_id, BudgetPlan.status == "active"
+    ).all()
+    kpi_ids = {b.kpi_id for b in budgets}
+    kpis = {k.id: k for k in db.query(KPIDefinition).filter(KPIDefinition.id.in_(kpi_ids)).all()} if kpi_ids else {}
+
+    created, updated = 0, 0
+    for b in budgets:
+        kpi = kpis.get(b.kpi_id)
+        if not kpi:
+            continue
+        name = (kpi.kpi_name or "") + (kpi.kpi_code or "")
+        if any(k in name for k in RECEIVE_KEYS):
+            plan_type = "receive"
+        elif any(k in name for k in PAY_KEYS):
+            plan_type = "pay"
+        else:
+            continue  # 无法判类别的KPI跳过
+
+        year, month = b.budget_year or 2026, b.budget_month or 1
+        try:
+            plan_date = datetime(year, month, 1)
+        except Exception:
+            continue
+        # upsert: 同KPI+同日期+同类型
+        existing = db.query(CashPlan).filter(
+            CashPlan.entity_id == entity_id,
+            CashPlan.related_kpi_id == b.kpi_id,
+            CashPlan.plan_type == plan_type,
+            CashPlan.plan_date == plan_date,
+        ).first()
+        if existing:
+            existing.amount = b.budget_value
+            existing.budget_plan_id = b.id
+            existing.source = "budget_sync"
+            updated += 1
+        else:
+            db.add(CashPlan(
+                entity_id=entity_id, plan_type=plan_type,
+                related_kpi_id=b.kpi_id, budget_plan_id=b.id,
+                amount=b.budget_value, plan_date=plan_date,
+                description=f"预算联动: {kpi.kpi_name or kpi.kpi_code}",
+                status="pending", source="budget_sync",
+            ))
+            created += 1
+    db.commit()
+    return {"message": f"现金流联动完成: 新建{created}条, 更新{updated}条", "created": created, "updated": updated}

backend/app/models/__init__.py

@@ -485,6 +485,8 @@ class CashPlan(Base):
     id = Column(Integer, primary_key=True, index=True)
     entity_id = Column(Integer, ForeignKey("entities.id"), default=1, comment="企业ID")
     plan_type = Column(String(10), nullable=False, comment="receive收/pay付")
+    related_kpi_id = Column(Integer, nullable=True, comment="关联KPI(预算联动 2026-08-27)")
+    budget_plan_id = Column(Integer, nullable=True, comment="来源预算计划ID")
     amount = Column(Float, nullable=False, comment="金额(万元)")
     plan_date = Column(DateTime, nullable=False, comment="计划日期(应收即到期日)")
     counterparty = Column(String(200), nullable=True, comment="关联客户/供应商")

frontend/src/views/BudgetManagement.vue

@@ -178,6 +178,7 @@
           <el-select v-model="execFilterMonth" placeholder="截止月份" style="width:110px;" @change="loadExecutionReport"><el-option v-for="m in 12" :key="m" :label="`至${m}月`" :value="m" /></el-select>
           <el-select v-model="execFilterDim" placeholder="维度" clearable style="width:110px;" @change="loadExecutionReport"><el-option label="财务" value="finance" /><el-option label="客户" value="customer" /><el-option label="内部流程" value="process" /><el-option label="学习成长" value="learning" /></el-select>
           <el-button type="primary" @click="loadExecutionReport">刷新</el-button>
+          <el-button type="warning" :loading="syncingCash" @click="syncCashPlans">⇄ 同步现金流计划</el-button>
         </div>
         <el-row :gutter="16" style="margin-bottom:16px;">
           <el-col :span="6" v-for="card in execSummaryCards" :key="card.label"><el-card shadow="hover"><div style="text-align:center;"><div style="font-size:12px;color:#999;">{{ card.label }}</div><div style="font-size:22px;font-weight:600;margin-top:4px;" :style="{color: card.color}">{{ card.value }}</div></div></el-card></el-col>
@@ -447,6 +448,21 @@ const filterYear = ref(currentYear); const filterMonth = ref(0); const searchKpi
 const loading = ref(false); const budgetList = ref<any[]>([]); const page = ref(1); const pageSize = ref(20); const total = ref(0); const noMap = ref(false)
 const batchEditMode = ref(false); const batchSavingAll = ref(false)
 
+// ── 现金流联动（断点修复#1, 2026-08-27） ──
+const syncingCash = ref(false)
+async function syncCashPlans() {
+  syncingCash.value = true
+  try {
+    const r: any = await api.post('/budget/sync-cash-plans')
+    ElMessage.success(r.message || "现金流计划已同步")
+    loadExecutionReport()
+  } catch (e: any) {
+    ElMessage.error("同步失败: " + (e?.message || ""))
+  } finally {
+    syncingCash.value = false
+  }
+}
+
 // ── 战略地图选择 ──
 const publishedMaps = ref<any[]>([])
 const selectedMapId = ref<number | null>(null)