feat(new30-p1): 追溯调整数据准备+KPI口径更新

- 后端新增 GET /api/cma/reports/restatement 端点
  - 旧口径vs新口径双列对比
  - 自动标记需调整项（管理费用剥离研发费用、财务费用拆解）
  - 返回净利润对比汇总
- 前端报表中心新增"追溯调整"Tab
  - 双列表格展示（旧准则/新准则）
  - 差异自动高亮标记
  - 调整原因列、汇总统计
- KPI口径更新（entity_id=1）
  - F_COST_RATIO 费用率: (销售费用+管理费用-研发费用)/营业收入×100%, target=15%
  - 新增 F_OP_PROFIT_MARGIN 经营利润率: 经营利润/营业收入×100%, target=5%
- 构建部署验证通过

backend/app/api/reports.py

@@ -650,6 +650,319 @@ def _get_demo_block_total(block_key: str) -> float:
     return demo.get(block_key, 0)
 
 
+# ============================================================
+# 追溯调整: 2026年数据按新30号准则重述 (P1)
+# ============================================================
+
+
+@router.get("/restatement")
+def get_restatement(
+    period: str = Query(None, description="格式 YYYY-MM"),
+    db: Session = Depends(get_db),
+):
+    """2026年数据按新准则重述 — 旧口径vs新口径双列对比，自动标记调整项"""
+    if period is None:
+        period = datetime.now().strftime("%Y-%m")
+
+    # 旧口径数据 (传统利润表项目)
+    def _old_kpi_val(code: str):
+        kpi = db.query(KPIDefinition).filter(KPIDefinition.kpi_code == code).first()
+        if not kpi:
+            return None
+        v = db.query(KPIValue).filter(
+            KPIValue.kpi_id == kpi.id, KPIValue.period == period
+        ).order_by(KPIValue.id.desc()).first()
+        return float(v.actual_value) if v and v.actual_value is not None else None
+
+    old_revenue = _old_kpi_val("F_REVENUE")
+    old_revenue_other = _old_kpi_val("F_REVENUE_OTHER")
+    old_cost = _old_kpi_val("F_COST")
+    old_cost_other = _old_kpi_val("F_COST_OTHER")
+    old_selling_exp = _old_kpi_val("F_SELLING_EXP")
+    old_admin_exp = _old_kpi_val("F_ADMIN_EXP")
+    old_finance_exp = _old_kpi_val("F_FINANCE_EXP")
+    old_rd_exp = _old_kpi_val("F_RD_EXP")
+
+    # 新口径数据 (从科目映射或kpi_values获取)
+    new_revenue = _get_subject_amount(db, "6001", period)
+    new_revenue_other = _get_subject_amount(db, "6051", period)
+    new_cost = _get_subject_amount(db, "6401", period)
+    new_cost_other = _get_subject_amount(db, "6402", period)
+    new_selling = _get_subject_amount(db, "6601", period)
+    new_admin = _get_subject_amount(db, "6602", period)
+    new_rd = _get_subject_amount(db, "660204", period)
+    new_interest_income = _get_subject_amount(db, "6011", period)
+    new_interest_exp = _get_subject_amount(db, "660301", period)
+    new_fx = _get_subject_amount(db, "6603", period)
+    new_fx_financing = _get_subject_amount(db, "660302", period)
+    new_invest_income = _get_subject_amount(db, "6111", period)
+    new_impairment = _get_subject_amount(db, "6701", period)
+    new_invest_impairment = _get_subject_amount(db, "670101", period)
+    new_tax = _get_subject_amount(db, "6801", period)
+    new_discontinued = _get_subject_amount(db, "6901", period)
+
+    # 旧口径汇总计算
+    old_operating_items = [
+        {"name": "营业收入", "old_value": old_revenue, "category": "operating"},
+        {"name": "其他业务收入", "old_value": old_revenue_other, "category": "operating"},
+        {"name": "减：营业成本", "old_value": old_cost, "category": "operating"},
+        {"name": "减：其他业务成本", "old_value": old_cost_other, "category": "operating"},
+        {"name": "减：销售费用", "old_value": old_selling_exp, "category": "operating"},
+        {"name": "减：管理费用", "old_value": old_admin_exp, "category": "operating"},
+        {"name": "减：财务费用", "old_value": old_finance_exp, "category": "financing"},
+    ]
+
+    # 新口径项目明细
+    new_items_map = [
+        # 经营类
+        {"name": "营业收入", "new_value": new_revenue, "category": "operating"},
+        {"name": "其他业务收入", "new_value": new_revenue_other, "category": "operating"},
+        {"name": "减：营业成本", "new_value": new_cost, "category": "operating"},
+        {"name": "减：其他业务成本", "new_value": new_cost_other, "category": "operating"},
+        {"name": "减：销售费用", "new_value": new_selling, "category": "operating"},
+        {"name": "减：管理费用（不含研发）", "new_value": new_admin, "category": "operating"},
+        {"name": "减：研发费用", "new_value": new_rd, "category": "operating"},
+        {"name": "减：经营资产减值损失", "new_value": new_impairment, "category": "operating"},
+        {"name": "经营汇兑损益", "new_value": new_fx, "category": "operating"},
+        # 投资类
+        {"name": "利息收入", "new_value": new_interest_income, "category": "investing"},
+        {"name": "投资收益", "new_value": new_invest_income, "category": "investing"},
+        {"name": "减：投资类资产减值", "new_value": new_invest_impairment, "category": "investing"},
+        # 筹资类
+        {"name": "减：利息支出", "new_value": new_interest_exp, "category": "financing"},
+        {"name": "筹资汇兑损益", "new_value": new_fx_financing, "category": "financing"},
+        # 所得税
+        {"name": "减：所得税费用", "new_value": new_tax, "category": "tax"},
+        # 终止经营
+        {"name": "终止经营损益", "new_value": new_discontinued, "category": "discontinued"},
+    ]
+
+    # 构建对比行
+    items = []
+    adjusted_count = 0
+    new_count = 0
+    unchanged_count = 0
+
+    # 先处理旧口径中存在的项目，匹配新口径
+    old_new_mapping = {
+        "营业收入": "营业收入",
+        "其他业务收入": "其他业务收入",
+        "减：营业成本": "减：营业成本",
+        "减：其他业务成本": "减：其他业务成本",
+        "减：销售费用": "减：销售费用",
+        "减：管理费用": "减：管理费用（不含研发）",
+    }
+
+    for old_item in old_operating_items:
+        name = old_item["name"]
+        old_val = old_item["old_value"]
+        new_name = old_new_mapping.get(name, name)
+        new_item = next((n for n in new_items_map if n["name"] == new_name), None)
+        new_val = new_item["new_value"] if new_item else None
+
+        # 管理费用：旧口径含研发，新口径不含 → 自动调整
+        if name == "减：管理费用":
+            # 旧管理费 - 旧研发费 = 新管理费（不含研发）
+            computed_new = old_val
+            if old_admin_exp is not None and old_rd_exp is not None:
+                # 如果新口径取不到值，用旧口径推算
+                if new_val is None:
+                    new_val = old_admin_exp - old_rd_exp if old_rd_exp else old_admin_exp
+
+            diff = round(new_val - old_val, 2) if old_val is not None and new_val is not None else None
+            needs_adj = diff is not None and abs(diff) > 0.01
+            if needs_adj:
+                adjusted_count += 1
+            items.append({
+                "item_name": name,
+                "old_value": old_val,
+                "new_value": new_val,
+                "difference": diff,
+                "needs_adjustment": needs_adj,
+                "adjustment_reason": "研发费用剥离" if needs_adj else None,
+                "category": old_item["category"],
+            })
+            # 自动带上研发费用行
+            rd_old = None  # 旧口径无单独研发费用
+            rd_new = new_rd or old_rd_exp
+            if rd_new is not None:
+                adjusted_count += 1
+            items.append({
+                "item_name": "减：研发费用（单独列示）",
+                "old_value": rd_old,
+                "new_value": rd_new,
+                "difference": rd_new if rd_new is not None else None,
+                "needs_adjustment": rd_new is not None,
+                "adjustment_reason": "新30号准则单独列示",
+                "category": "operating",
+            })
+            continue
+
+        # 财务费用：旧口径一行汇总，新口径拆解为利息收入(投资类)+利息支出(筹资类)
+        if name == "减：财务费用":
+            fin_old = old_val
+            fin_new_total = 0
+            fin_new_breakdown = []
+
+            # 利息支出（筹资类）
+            int_exp_val = new_interest_exp
+            if int_exp_val is not None:
+                fin_new_total += -int_exp_val
+                fin_new_breakdown.append({
+                    "item_name": "减：利息支出（筹资类）",
+                    "old_value": None,
+                    "new_value": int_exp_val,
+                    "difference": None,
+                    "needs_adjustment": True,
+                    "adjustment_reason": "财务费用拆解",
+                    "category": "financing",
+                })
+                adjusted_count += 1
+
+            # 筹资汇兑损益
+            fx_fin_val = new_fx_financing
+            if fx_fin_val is not None:
+                fin_new_total += fx_fin_val
+                fin_new_breakdown.append({
+                    "item_name": "筹资汇兑损益",
+                    "old_value": None,
+                    "new_value": fx_fin_val,
+                    "difference": None,
+                    "needs_adjustment": True,
+                    "adjustment_reason": "财务费用拆解",
+                    "category": "financing",
+                })
+                adjusted_count += 1
+
+            # 利息收入（投资类）
+            int_inc_val = new_interest_income
+            if int_inc_val is not None:
+                fin_new_breakdown.append({
+                    "item_name": "利息收入（投资类）",
+                    "old_value": None,
+                    "new_value": int_inc_val,
+                    "difference": None,
+                    "needs_adjustment": True,
+                    "adjustment_reason": "财务费用拆解",
+                    "category": "investing",
+                })
+                adjusted_count += 1
+
+            # 经营汇兑损益（经营类）
+            fx_op_val = new_fx
+            if fx_op_val is not None:
+                fin_new_breakdown.append({
+                    "item_name": "经营汇兑损益（经营类）",
+                    "old_value": None,
+                    "new_value": fx_op_val,
+                    "difference": None,
+                    "needs_adjustment": True,
+                    "adjustment_reason": "财务费用拆解",
+                    "category": "operating",
+                })
+                adjusted_count += 1
+
+            items.append({
+                "item_name": "减：财务费用",
+                "old_value": fin_old,
+                "new_value": None,
+                "difference": None,
+                "needs_adjustment": True,
+                "adjustment_reason": "财务费用拆解为投资类利息收入和筹资类利息支出",
+                "category": "financing",
+                "breakdown": fin_new_breakdown,
+            })
+            # 把拆解项加到主列表
+            for brk in fin_new_breakdown:
+                items.append(brk)
+            continue
+
+        # 普通项目直接对比
+        diff = round(new_val - old_val, 2) if old_val is not None and new_val is not None else None
+        needs_adj = diff is not None and abs(diff) > 0.01
+        if needs_adj:
+            adjusted_count += 1
+        else:
+            unchanged_count += 1
+
+        items.append({
+            "item_name": name,
+            "old_value": old_val,
+            "new_value": new_val,
+            "difference": diff,
+            "needs_adjustment": needs_adj,
+            "adjustment_reason": None,
+            "category": old_item["category"],
+        })
+
+    # 新增项目（只有新口径有）
+    existing_names = [i["item_name"] for i in items]
+    for new_item in new_items_map:
+        if new_item["name"] not in existing_names and new_item["new_value"] is not None:
+            items.append({
+                "item_name": new_item["name"],
+                "old_value": None,
+                "new_value": new_item["new_value"],
+                "difference": None,
+                "needs_adjustment": True,
+                "adjustment_reason": "新30号准则新增项目",
+                "category": new_item["category"],
+            })
+            new_count += 1
+            adjusted_count += 1
+
+    # 计算旧口径净利润和新口径净利润
+    def _calc_net_profit_old():
+        """旧口径净利润 (简化)"""
+        rev = old_revenue or 0
+        rev_other = old_revenue_other or 0
+        c = old_cost or 0
+        c_other = old_cost_other or 0
+        sell = old_selling_exp or 0
+        admin = old_admin_exp or 0
+        fin = old_finance_exp or 0
+        return rev + rev_other - c - c_other - sell - admin - fin
+
+    def _calc_net_profit_new():
+        """新口径净利润 = 经营利润 + 投资净收益 + 筹资净费用 + 所得税 + 终止经营"""
+        op_items = ["6001", "6051", "6401", "6402", "6601", "6602", "660204", "6603", "6701"]
+        inv_items = ["6011", "6111", "670101"]
+        fin_items = ["660301", "660302"]
+        tax_items = ["6801"]
+        dis_items = ["6901"]
+
+        total = 0
+        for codes in [op_items, inv_items, fin_items, tax_items, dis_items]:
+            for code in codes:
+                amt = _get_subject_amount(db, code, period)
+                if amt is not None:
+                    # 根据BLOCK_INFO中的sign处理
+                    for bk in BLOCK_INFO.values():
+                        for ic in bk["items"]:
+                            if ic["code"] == code:
+                                total += amt * ic["sign"]
+        return round(total, 2)
+
+    old_net = _calc_net_profit_old()
+    new_net = _calc_net_profit_new()
+
+    return {
+        "period": period,
+        "items": items,
+        "summary": {
+            "total_items": len(items),
+            "adjusted_items": adjusted_count,
+            "new_items": new_count,
+            "unchanged_items": unchanged_count,
+        },
+        "net_profit_comparison": {
+            "old_net_profit": round(old_net, 2),
+            "new_net_profit": new_net,
+            "difference": round(new_net - old_net, 2),
+        },
+    }
+
+
 @router.get("/category-map")
 def get_category_map(
     db: Session = Depends(get_db),

frontend/src/views/ReportCenter.vue

@@ -235,6 +235,83 @@
           <el-empty v-else description="暂无已发布的战略地图，请先在战略地图中发布" />
         </div>
       </el-tab-pane>
+
+      <!-- ════ 追溯调整：2026数据按新30号准则重述 ════ -->
+      <el-tab-pane label="🔄 追溯调整" name="restatement">
+        <div v-loading="loadingRestatement">
+          <div class="report-desc">2026年数据按新30号准则重述 — 旧口径vs新口径双列对比，差异自动高亮。</div>
+
+          <!-- 净利润对比 -->
+          <div v-if="restatementNetProfit" class="restate-net-box">
+            <div class="restate-net-row">
+              <span class="restate-net-label">旧口径净利润：</span>
+              <span class="restate-net-val">{{ formatMoney(restatementNetProfit.old_net_profit) }}</span>
+              <span class="restate-net-arrow">→</span>
+              <span class="restate-net-label">新口径净利润：</span>
+              <span class="restate-net-val" :class="{ negative: restatementNetProfit.new_net_profit < 0 }">{{ formatMoney(restatementNetProfit.new_net_profit) }}</span>
+              <span class="restate-net-diff" :class="{ up: restatementNetProfit.difference > 0, down: restatementNetProfit.difference < 0 }">
+                差异：{{ restatementNetProfit.difference > 0 ? '+' : '' }}{{ formatMoney(restatementNetProfit.difference) }}
+              </span>
+            </div>
+          </div>
+
+          <!-- 汇总统计 -->
+          <div v-if="restatementSummary" class="restate-summary-row">
+            <div class="restate-stat green"><span class="restate-stat-val">{{ restatementSummary.total_items }}</span> 总项目</div>
+            <div class="restate-stat red"><span class="restate-stat-val">{{ restatementSummary.adjusted_items }}</span> 需调整</div>
+            <div class="restate-stat blue"><span class="restate-stat-val">{{ restatementSummary.new_items }}</span> 新增</div>
+            <div class="restate-stat gray"><span class="restate-stat-val">{{ restatementSummary.unchanged_items }}</span> 不变</div>
+          </div>
+
+          <!-- 对比表格 -->
+          <el-table :data="restatementItems" border stripe size="small" style="width:100%;margin-top:12px;" :row-class-name="restatementRowClass">
+            <el-table-column prop="item_name" label="项目" width="240">
+              <template #default="{ row }">
+                <div class="restate-item-name">
+                  <el-tag v-if="row.needs_adjustment" type="danger" size="small" effect="plain" class="restate-tag">调整</el-tag>
+                  <el-tag v-else size="small" effect="plain" type="info" class="restate-tag">不变</el-tag>
+                  <span :class="{ 'restate-breakdown-item': row.category === '_breakdown' }">{{ row.item_name }}</span>
+                </div>
+              </template>
+            </el-table-column>
+            <el-table-column label="旧准则" width="160" align="right">
+              <template #default="{ row }">
+                <span :class="{ 'restate-highlight-red': row.needs_adjustment && row.old_value != null }">
+                  {{ row.old_value != null ? formatMoney(row.old_value) : '-' }}
+                </span>
+              </template>
+            </el-table-column>
+            <el-table-column label="新准则" width="160" align="right">
+              <template #default="{ row }">
+                <span :class="{ 'restate-highlight-green': row.needs_adjustment && row.new_value != null }">
+                  {{ row.new_value != null ? formatMoney(row.new_value) : '-' }}
+                </span>
+              </template>
+            </el-table-column>
+            <el-table-column label="差异" width="140" align="right">
+              <template #default="{ row }">
+                <span v-if="row.difference != null" :class="restateDiffClass(row.difference)">
+                  {{ row.difference > 0 ? '+' : '' }}{{ formatMoney(row.difference) }}
+                </span>
+                <span v-else-if="row.needs_adjustment" class="restate-new-badge">新</span>
+                <span v-else style="color:#ccc;">-</span>
+              </template>
+            </el-table-column>
+            <el-table-column label="调整原因" width="260">
+              <template #default="{ row }">
+                <span v-if="row.adjustment_reason" class="restate-reason">{{ row.adjustment_reason }}</span>
+                <span v-else style="color:#ccc;">-</span>
+              </template>
+            </el-table-column>
+          </el-table>
+
+          <div class="restate-legend">
+            <span class="restate-legend-item"><span class="restate-dot restate-dot-red"></span> 旧口径</span>
+            <span class="restate-legend-item"><span class="restate-dot restate-dot-green"></span> 新口径</span>
+            <span class="restate-legend-item"><span class="restate-dot restate-dot-orange"></span> 需调整项</span>
+          </div>
+        </div>
+      </el-tab-pane>
     </el-tabs>
   </div>
 </template>
@@ -347,6 +424,41 @@ function setTrendChartRef(id: number, el: any) {
 // ── 报表4：BSC评分卡 ──
 const bscData = ref<any>({})
 
+// ── 追溯调整：2026年数据按新30号准则重述 ──
+const loadingRestatement = ref(false)
+const restatementItems = ref<any[]>([])
+const restatementSummary = ref<any>(null)
+const restatementNetProfit = ref<any>(null)
+
+async function loadRestatement() {
+  loadingRestatement.value = true
+  try {
+    const r = await api.get('/reports/restatement', { params: { period: reportPeriod.value } })
+    const d = (r as any).data || {}
+    restatementItems.value = d.items || []
+    restatementSummary.value = d.summary || null
+    restatementNetProfit.value = d.net_profit_comparison || null
+  } catch (e) {
+    restatementItems.value = []
+    restatementSummary.value = null
+    restatementNetProfit.value = null
+    ElMessage.error('加载追溯调整数据失败')
+  } finally {
+    loadingRestatement.value = false
+  }
+}
+
+function restatementRowClass({ row }: any) {
+  if (row.needs_adjustment) return 'restate-row-adjusted'
+  return ''
+}
+
+function restatementDiffClass(diff: number) {
+  if (diff > 0) return 'restate-diff-up'
+  if (diff < 0) return 'restate-diff-down'
+  return 'restate-diff-zero'
+}
+
 // ── 公共 ──
 const dimensions = [
   { value: 'finance', label: '财务维度' },
@@ -417,7 +529,7 @@ async function loadKpiOptions() {
 
 function loadAll() {
   loading.value = true
-  Promise.all([loadProfit(), loadNew30(), loadBudget(), loadTrends(), loadBsc()]).finally(() => { loading.value = false })
+  Promise.all([loadProfit(), loadNew30(), loadBudget(), loadTrends(), loadBsc(), loadRestatement()]).finally(() => { loading.value = false })
 }
 
 function openDupont() {
@@ -564,4 +676,38 @@ onMounted(() => {
 .new30-profit-name { font-size: 13px; opacity: 0.8; }
 .new30-footer { margin-top: 12px; display: flex; align-items: center; gap: 8px; flex-wrap: wrap; }
 .new30-demo-hint { font-size: 11px; color: #d46b08; margin-left: 8px; }
+
+/* 追溯调整样式 */
+.restate-net-box { background: linear-gradient(135deg, #667eea 0%, #764ba2 100%); border-radius: 8px; padding: 14px 18px; color: #fff; margin-top: 12px; }
+.restate-net-row { display: flex; align-items: center; gap: 10px; flex-wrap: wrap; }
+.restate-net-label { font-size: 13px; opacity: 0.9; }
+.restate-net-val { font-size: 18px; font-weight: 700; }
+.restate-net-val.negative { color: #ffccc7; }
+.restate-net-arrow { font-size: 18px; opacity: 0.7; }
+.restate-net-diff { font-size: 13px; padding: 2px 10px; border-radius: 4px; }
+.restate-net-diff.up { background: rgba(255,255,255,0.2); color: #b7eb8f; }
+.restate-net-diff.down { background: rgba(255,255,255,0.2); color: #ffccc7; }
+.restate-summary-row { display: flex; gap: 12px; margin-top: 12px; }
+.restate-stat { padding: 8px 14px; border-radius: 6px; font-size: 13px; color: #555; border-left: 3px solid #ccc; background: #fafafa; }
+.restate-stat.green { border-left-color: #67c23a; }
+.restate-stat.red { border-left-color: #f56c6c; }
+.restate-stat.blue { border-left-color: #409eff; }
+.restate-stat.gray { border-left-color: #909399; }
+.restate-stat-val { font-weight: 700; font-size: 16px; margin-right: 4px; }
+.restate-item-name { display: flex; align-items: center; gap: 6px; }
+.restate-tag { flex-shrink: 0; }
+.restate-breakdown-item { padding-left: 16px; color: #666; font-size: 12px; }
+.restate-highlight-red { background: #fff1f0; padding: 1px 4px; border-radius: 2px; font-weight: 600; color: #cf1322; }
+.restate-highlight-green { background: #f6ffed; padding: 1px 4px; border-radius: 2px; font-weight: 600; color: #389e0d; }
+.restate-diff-up { color: #f56c6c; font-weight: 600; }
+.restate-diff-down { color: #67c23a; font-weight: 600; }
+.restate-diff-zero { color: #999; }
+.restate-new-badge { background: #409eff; color: #fff; padding: 1px 6px; border-radius: 3px; font-size: 11px; }
+.restate-reason { font-size: 12px; color: #d46b08; }
+.restate-legend { display: flex; gap: 16px; margin-top: 12px; padding: 8px 12px; background: #fafafa; border-radius: 6px; font-size: 12px; color: #666; }
+.restate-legend-item { display: flex; align-items: center; gap: 4px; }
+.restate-dot { width: 8px; height: 8px; border-radius: 50%; display: inline-block; }
+.restate-dot-red { background: #cf1322; }
+.restate-dot-green { background: #389e0d; }
+.restate-dot-orange { background: #d46b08; }
 </style>