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

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>