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
2026-07-22 00:01:20 +08:00
parent dd105efee3
commit ec6af751a5
2 changed files with 460 additions and 1 deletions
@@ -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),