feat: P0/P1/P2全部功能 — 四层泳道/视角切换/KPI看板/预警/差异反打/预算/知识面板/回顾会/情景预测/Excel导入/角色权限

.woodpecker/main.yml

@@ -0,0 +1,63 @@
+when:
+  - branch: main
+    event: push
+
+variables:
+  - &ssh_setup |
+    apk add --no-cache openssh-client rsync
+    mkdir -p ~/.ssh
+    echo "$SSH_DEPLOY_KEY" > ~/.ssh/id_ed25519
+    chmod 600 ~/.ssh/id_ed25519
+    ssh-keyscan -H git.sxbh.ltd >> ~/.ssh/known_hosts
+    chmod 644 ~/.ssh/known_hosts
+
+steps:
+  frontend-install:
+    image: node:20-alpine
+    commands:
+      - apk add --no-cache git
+      - cd frontend
+      - npm install -g pnpm
+      - pnpm install
+    when:
+      - path: frontend/**
+
+  frontend-build:
+    image: node:20-alpine
+    commands:
+      - cd frontend
+      - npm install -g pnpm
+      - pnpm install
+      - pnpm build
+    when:
+      - path: frontend/**
+
+  frontend-deploy:
+    image: alpine:latest
+    secrets:
+      - SSH_DEPLOY_KEY
+    commands:
+      - *ssh_setup
+      - rsync -avz --delete frontend/dist/ root@git.sxbh.ltd:/var/www/cma/
+      - ssh root@git.sxbh.ltd 'nginx -s reload || systemctl reload nginx'
+    when:
+      - path: frontend/**
+
+  backend-deploy:
+    image: alpine:latest
+    secrets:
+      - SSH_DEPLOY_KEY
+    commands:
+      - *ssh_setup
+      - ssh root@git.sxbh.ltd '
+          cd /root/cma-management &&
+          git pull origin main &&
+          cd backend &&
+          pip install -r requirements.txt --quiet --no-cache-dir &&
+          pkill -f uvicorn 2>/dev/null
+          sleep 2
+          cd /root/cma-management/backend &&
+          nohup python3 -m uvicorn app.main:app --host 0.0.0.0 --port 8010 > /var/log/cma-backend.log 2>&1 &
+        '
+    when:
+      - path: backend/**

README.txt

@@ -0,0 +1 @@
+此目录已归入 /root/projects/cma/backend — 管理会计OS

architecture/epic2-plan.md

@@ -0,0 +1,96 @@
+# CMA Epic 2 — KPI数据分析增强和驾驶舱优化
+> 技术方案 v1.0 | 2026-06-13
+
+## 一、现状分析
+
+### 现有系统状态
+- **后端**: FastAPI @ 127.0.0.1:8010，运行正常
+- **数据库**: cma.db，18个活跃KPI，4个维度（finance:8, customer:3, process:3, learning:4）
+- **预警**: 16个待处理预警
+- **Dashboard.vue**: CEO/Finance/Business/IT四角色视图，已有KPI矩阵、预测、简报等功能
+- **MyDashboard.vue**: PDCA管理闭环、趋势柱状图
+- **deviation_engine.py**: 已有同比/环比计算基础函数（calc_period_diff），但未被dashboard API集成
+- **ai_analysis.py**: 已集成DeepSeek API做CEO简报和KPI分析
+
+### 待开发功能
+1. **同比环比趋势分析** — deviation_engine.py已有calc_period_diff，需集成到dashboard API
+2. **预警趋势统计** — 按等级/维度/时间的统计API
+3. **KPI数据导出CSV** — 导出功能
+4. **驾驶舱KPI增强** — 增加trend字段和achievement_rate
+5. **Dashboard.vue趋势分析tab** — ECharts折线图
+6. **Dashboard.vue预警统计卡片** — 饼图+趋势线
+7. **Dashboard.vue达成率进度条** — 已有简单进度条，增强可视化
+
+## 二、后端新增API
+
+### 1. KPI同比环比趋势分析
+```
+POST /api/cma/dashboard/trend-analysis
+参数: kpi_ids (list[int]), period_type (month/quarter/year), compare_type (yoy/mom)
+返回: {
+  data: [{
+    kpi_id, kpi_code, kpi_name, unit,
+    current_value, current_period,
+    previous_value, previous_period,
+    change_rate,          # 变化率(%)
+    change_amount,        # 变化额
+    trend_direction,      # up/down/stable
+    dimension
+  }]
+}
+```
+
+### 2. 预警趋势统计
+```
+GET /api/cma/dashboard/alert-stats
+参数: period (month/quarter/year)
+返回: {
+  total_pending: N,
+  by_severity: { red: N, yellow: N, green: N },
+  by_dimension: [{ dimension, count }],
+  trend_by_month: [{ month, red, yellow, green }]
+}
+```
+
+### 3. KPI数据导出CSV
+```
+GET /api/cma/dashboard/export
+参数: kpi_ids (comma-separated), period
+返回: CSV文件流 (Content-Type: text/csv)
+```
+
+### 4. 驾驶舱KPI增强（修改现有get_dashboard_kpis）
+- 每个KPI增加 `trend` 字段（最近3期环比变化率）
+- 增加 `achievement_rate` 字段（actual_value / target_value）
+- 增加 `period_values` 数组（最近6期数据，供前端画趋势图）
+
+## 三、前端改造
+
+### Dashboard.vue 增强（CEO视图）
+1. **趋势分析标签页** — ECharts折线图，支持同比/环比切换
+2. **预警统计卡片** — 饼图(severity分布) + 趋势折线
+3. **KPI卡片增强** — 达成率百分比 + 彩色进度条 + 趋势箭头
+4. **数据导出按钮** — 调用export API下载CSV
+
+### 前端API扩展
+在 `/frontend/src/api/index.ts` 的 `dashboardApi` 中增加：
+- `trendAnalysis: (params) => api.post('/dashboard/trend-analysis', params)`
+- `alertStats: (params) => api.get('/dashboard/alert-stats', { params })`
+- `exportKpis: (params) => api.get('/dashboard/export', { params, responseType: 'blob' })`
+
+## 四、执行顺序
+
+```
+Step 1 (并行):     Backend → 趋势分析API + 预警统计API + 导出API
+                   Frontend → API扩展定义（与后端同步）
+Step 2 (串行, 依赖Step1): Frontend → Dashboard.vue改造
+Step 3 (串行, 依赖Step2): DevOps → 部署重启
+Step 4 (串行, 依赖Step3): QA → 全流程验证
+```
+
+## 五、依赖关系
+
+- trend-analysis API: 可直接复用deviation_engine.py的calc_period_diff
+- alert-stats API: 可直接从KPIAlert表聚合统计
+- export API: 无依赖
+- Dashboard.vue趋势tab: 依赖Step1的API

backend/app/api/bot_bridge.py

@@ -0,0 +1,488 @@
+"""
+CMA BOT API桥接层 — 供财务BOT/店研学BOT调用
+无需用户登录，使用 BOT API Key 认证
+"""
+import os, json, logging
+from fastapi import APIRouter, Depends, HTTPException, Query, Header
+from sqlalchemy.orm import Session
+from sqlalchemy import func, desc
+from datetime import datetime
+from typing import Optional
+from app.database import get_db
+from app.models import (
+    User, StrategicMap, KPIDefinition, KPITemplate, KPIValue,
+    DataSourceConfig, KPIAlert, OperationLog, NotificationChannel,
+    NotificationLog, RolePermission, ActionPlan, OrgNode,
+    StrategicMapVersion, MapObjective,
+)
+from app.models.budget_plan import BudgetPlan
+from app.models.cost_model import StandardCost, ActualCost, AbcActivity, AbcAllocation
+
+logger = logging.getLogger("cma.bot_bridge")
+
+router = APIRouter(prefix="/api/cma/bot", tags=["BOT桥接"])
+
+# ── BOT API Key 配置 ──
+_BOT_API_KEYS = {}
+
+def _load_bot_keys():
+    global _BOT_API_KEYS
+    raw = os.getenv("CMA_BOT_API_KEYS", "")
+    if not raw:
+        _BOT_API_KEYS = {
+            "cma-bot-finance-2026": {"role": "finance", "name": "财务BOT"},
+            "cma-bot-shop-2026": {"role": "business", "name": "店研学BOT"},
+            "cma-bot-admin-2026": {"role": "ceo", "name": "管理BOT"},
+        }
+    else:
+        try:
+            _BOT_API_KEYS = json.loads(raw)
+        except:
+            _BOT_API_KEYS = {}
+
+_load_bot_keys()
+
+def verify_bot_key(x_bot_key: str = Header(None, alias="X-BOT-KEY")):
+    if not x_bot_key or x_bot_key not in _BOT_API_KEYS:
+        raise HTTPException(401, "无效的BOT API Key")
+    bot_info = _BOT_API_KEYS[x_bot_key]
+    logger.info(f"BOT访问: {bot_info['name']} ({bot_info['role']})")
+    return bot_info
+
+
+# ═══════════════ 通用工具 ═══════════════
+
+def _float(v):
+    if v is None: return None
+    try: return float(v)
+    except: return None
+
+def _safe_iso(dt):
+    if dt is None: return None
+    try: return dt.isoformat() if hasattr(dt, 'isoformat') else str(dt)
+    except: return None
+
+def _model_dict(obj, fields: dict):
+    """安全地将模型字段转为dict"""
+    result = {}
+    for key, attr in fields.items():
+        v = getattr(obj, attr, None)
+        if isinstance(v, float):
+            result[key] = _float(v)
+        else:
+            result[key] = v
+    return result
+
+
+# ═══════════════ 端点 ═══════════════
+
+@router.get("/ping")
+def ping():
+    return {"status": "ok", "version": "1.0", "timestamp": datetime.now().isoformat()}
+
+
+# ── 总览 ──
+
+@router.get("/overview")
+def bot_overview(
+    bot: dict = Depends(verify_bot_key),
+    db: Session = Depends(get_db),
+):
+    """系统总览 — BOT首选入口"""
+    return {
+        "bot": bot,
+        "timestamp": datetime.now().isoformat(),
+        "stats": {
+            "kpis_total": db.query(func.count(KPIDefinition.id)).filter(KPIDefinition.status == "active").scalar() or 0,
+            "alerts_open": db.query(func.count(KPIAlert.id)).filter(KPIAlert.status == "pending").scalar() or 0,
+            "maps_total": db.query(func.count(StrategicMap.id)).scalar() or 0,
+            "budget_plans": db.query(func.count(BudgetPlan.id)).scalar() or 0,
+            "action_plans_pending": db.query(func.count(ActionPlan.id)).filter(ActionPlan.status.in_(["pending", "in_progress"])).scalar() or 0,
+            "data_sources": db.query(func.count(DataSourceConfig.id)).scalar() or 0,
+            "users": db.query(func.count(User.id)).scalar() or 0,
+            "org_nodes": db.query(func.count(OrgNode.id)).scalar() or 0,
+        }
+    }
+
+
+# ── KPI ──
+
+@router.get("/kpis")
+def bot_kpis(
+    dimension: Optional[str] = Query(None),
+    status: str = Query("active"),
+    limit: int = Query(200, le=1000),
+    bot: dict = Depends(verify_bot_key),
+    db: Session = Depends(get_db),
+):
+    query = db.query(KPIDefinition).filter(KPIDefinition.status == status)
+    if dimension:
+        query = query.filter(KPIDefinition.dimension == dimension)
+    kpis = query.order_by(KPIDefinition.dimension, KPIDefinition.kpi_code).limit(limit).all()
+
+    results = []
+    for k in kpis:
+        latest = db.query(KPIValue).filter(KPIValue.kpi_id == k.id)\
+            .order_by(KPIValue.period.desc()).first()
+        results.append({
+            "id": k.id, "name": k.kpi_name, "code": k.kpi_code,
+            "dimension": k.dimension, "category": k.category,
+            "unit": k.unit, "formula": k.formula,
+            "frequency": k.frequency, "data_source_type": k.data_source_type,
+            "target_value": _float(k.target_value),
+            "threshold_green": k.threshold_green,
+            "threshold_yellow": k.threshold_yellow,
+            "threshold_red": k.threshold_red,
+            "responsible_dept": k.responsible_dept, "owner": k.responsible_user,
+            "objective": k.objective, "description": k.description,
+            "latest_value": _float(latest.actual_value) if latest else None,
+            "latest_period": latest.period if latest else None,
+            "status": k.status,
+        })
+    return {"total": len(results), "items": results}
+
+
+@router.get("/kpis/{kpi_id}/history")
+def bot_kpi_history(
+    kpi_id: int, limit: int = Query(12, le=60),
+    bot: dict = Depends(verify_bot_key),
+    db: Session = Depends(get_db),
+):
+    kpi = db.query(KPIDefinition).filter(KPIDefinition.id == kpi_id).first()
+    if not kpi:
+        raise HTTPException(404, "KPI不存在")
+    values = db.query(KPIValue).filter(KPIValue.kpi_id == kpi_id)\
+        .order_by(KPIValue.period.desc()).limit(limit).all()
+    return {
+        "kpi": {"id": kpi.id, "name": kpi.kpi_name, "code": kpi.kpi_code, "unit": kpi.unit},
+        "values": [
+            {
+                "period": v.period,
+                "actual": _float(v.actual_value),
+                "source_type": v.source_type,
+                "data_status": v.data_status,
+            } for v in values
+        ],
+    }
+
+
+# ── 战略地图 ──
+
+@router.get("/strategic-maps")
+def bot_maps(
+    bot: dict = Depends(verify_bot_key),
+    db: Session = Depends(get_db),
+):
+    maps = db.query(StrategicMap).order_by(StrategicMap.id.desc()).all()
+    result = []
+    for m in maps:
+        objectives = db.query(MapObjective).filter(MapObjective.map_id == m.id).all()
+        dims = {}
+        for obj in objectives:
+            dk = obj.dimension_key
+            if dk not in dims:
+                dims[dk] = []
+            dims[dk].append({"id": obj.id, "name": obj.name, "description": obj.description})
+        result.append({
+            "id": m.id, "title": m.title, "version": m.version,
+            "status": m.status, "dimensions": m.dimensions,
+            "objectives": dims,
+            "created_at": _safe_iso(m.created_at),
+            "updated_at": _safe_iso(m.updated_at),
+        })
+    return {"total": len(result), "items": result}
+
+
+# ── 预警 ──
+
+@router.get("/alerts")
+def bot_alerts(
+    status: str = Query("pending"),
+    level: Optional[str] = Query(None),
+    limit: int = Query(50, le=200),
+    bot: dict = Depends(verify_bot_key),
+    db: Session = Depends(get_db),
+):
+    query = db.query(KPIAlert)
+    query = query.filter(KPIAlert.status == status)
+    if level:
+        query = query.filter(KPIAlert.alert_level == level)
+    alerts = query.order_by(KPIAlert.created_at.desc()).limit(limit).all()
+    return {
+        "total": len(alerts),
+        "items": [
+            {
+                "id": a.id, "kpi_id": a.kpi_id,
+                "level": a.alert_level, "message": a.alert_message,
+                "status": a.status, "assignee": a.assignee,
+                "resolution": a.resolution,
+                "created_at": _safe_iso(a.created_at),
+                "resolved_at": _safe_iso(a.resolved_at),
+            } for a in alerts
+        ],
+    }
+
+
+# ── 预算 ──
+
+@router.get("/budget/plans")
+def bot_budget_plans(
+    year: Optional[int] = Query(None),
+    bot: dict = Depends(verify_bot_key),
+    db: Session = Depends(get_db),
+):
+    query = db.query(BudgetPlan)
+    if year:
+        query = query.filter(BudgetPlan.budget_year == year)
+    plans = query.order_by(BudgetPlan.period.desc()).limit(200).all()
+    return {
+        "total": len(plans),
+        "items": [
+            {
+                "id": p.id, "kpi_id": p.kpi_id,
+                "period": p.period,
+                "budget_value": _float(p.budget_value),
+                "year": p.budget_year, "month": p.budget_month,
+                "version": p.version, "status": p.status,
+                "remark": p.remark,
+            } for p in plans
+        ],
+    }
+
+
+# ── 成本 ──
+
+@router.get("/cost/standard")
+def bot_standard_costs(
+    bot: dict = Depends(verify_bot_key),
+    db: Session = Depends(get_db),
+):
+    costs = db.query(StandardCost).filter(StandardCost.status == "active").limit(200).all()
+    return {
+        "total": len(costs),
+        "items": [
+            {
+                "id": c.id, "product_code": c.product_code,
+                "product_name": c.product_name, "cost_type": c.cost_type,
+                "item_name": c.item_name,
+                "standard_quantity": _float(c.standard_quantity),
+                "unit": c.unit,
+                "standard_price": _float(c.standard_price),
+                "standard_cost": _float(c.standard_cost),
+                "version": c.version, "remark": c.remark,
+            } for c in costs
+        ],
+    }
+
+
+@router.get("/cost/actual")
+def bot_actual_costs(
+    period: Optional[str] = Query(None),
+    bot: dict = Depends(verify_bot_key),
+    db: Session = Depends(get_db),
+):
+    query = db.query(ActualCost)
+    if period:
+        query = query.filter(ActualCost.period == period)
+    costs = query.order_by(ActualCost.period.desc()).limit(200).all()
+    return {
+        "total": len(costs),
+        "items": [
+            {
+                "id": c.id, "period": c.period,
+                "product_code": c.product_code,
+                "product_name": c.product_name,
+                "cost_type": c.cost_type, "item_name": c.item_name,
+                "actual_quantity": _float(c.actual_quantity),
+                "actual_price": _float(c.actual_price),
+                "actual_cost": _float(c.actual_cost),
+            } for c in costs
+        ],
+    }
+
+
+# ── 行动方案 ──
+
+@router.get("/actions")
+def bot_actions(
+    status: Optional[str] = Query(None),
+    bot: dict = Depends(verify_bot_key),
+    db: Session = Depends(get_db),
+):
+    query = db.query(ActionPlan)
+    if status:
+        query = query.filter(ActionPlan.status == status)
+    plans = query.order_by(ActionPlan.priority, ActionPlan.id.desc()).limit(100).all()
+    return {
+        "total": len(plans),
+        "items": [
+            {
+                "id": p.id, "title": p.title,
+                "description": p.description, "kpi_id": p.kpi_id,
+                "assignee": p.assignee, "priority": p.priority,
+                "status": p.status, "progress": p.progress,
+                "target_value": p.target_value,
+                "due_date": _safe_iso(p.due_date),
+                "created_at": _safe_iso(p.created_at),
+            } for p in plans
+        ],
+    }
+
+
+# ── 组织 ──
+
+@router.get("/organization")
+def bot_org(
+    bot: dict = Depends(verify_bot_key),
+    db: Session = Depends(get_db),
+):
+    nodes = db.query(OrgNode).order_by(OrgNode.level, OrgNode.sort_order).all()
+    return {
+        "total": len(nodes),
+        "items": [
+            {
+                "id": n.id, "name": n.name,
+                "parent_id": n.parent_id, "level": n.level,
+                "code": n.code, "sort_order": n.sort_order,
+                "enabled": n.enabled,
+            } for n in nodes
+        ],
+    }
+
+
+# ── 数据源 ──
+
+@router.get("/data-sources")
+def bot_data_sources(
+    bot: dict = Depends(verify_bot_key),
+    db: Session = Depends(get_db),
+):
+    sources = db.query(DataSourceConfig).all()
+    return {
+        "total": len(sources),
+        "items": [
+            {
+                "id": s.id, "name": s.name,
+                "source_type": s.source_type,
+                "api_endpoint": s.api_endpoint,
+                "sync_type": s.sync_type,
+                "status": s.status,
+                "last_sync_at": _safe_iso(s.last_sync_at),
+            } for s in sources
+        ],
+    }
+
+
+# ── 用户 ──
+
+@router.get("/users")
+def bot_users(
+    bot: dict = Depends(verify_bot_key),
+    db: Session = Depends(get_db),
+):
+    users = db.query(User).all()
+    return {
+        "total": len(users),
+        "items": [
+            {"id": u.id, "username": u.username, "name": u.name,
+             "role": u.role, "phone": u.phone}
+            for u in users
+        ],
+    }
+
+
+# ── 统一查询（BOT首选） ──
+
+@router.get("/query")
+def bot_query(
+    q: str = Query("overview", description="overview/kpis/alerts/maps/budget/cost/actions/all"),
+    bot: dict = Depends(verify_bot_key),
+    db: Session = Depends(get_db),
+):
+    """统一查询入口 — BOT用这个一次拿完需要的数据"""
+    result = {"bot": bot["name"], "role": bot["role"], "timestamp": datetime.now().isoformat()}
+
+    if q in ("overview", "all"):
+        result["overview"] = {
+            "kpis": db.query(func.count(KPIDefinition.id)).filter(KPIDefinition.status == "active").scalar() or 0,
+            "alerts_open": db.query(func.count(KPIAlert.id)).filter(KPIAlert.status == "pending").scalar() or 0,
+            "maps": db.query(func.count(StrategicMap.id)).scalar() or 0,
+            "budget_plans": db.query(func.count(BudgetPlan.id)).scalar() or 0,
+        }
+
+    if q in ("kpis", "all"):
+        kpis = db.query(KPIDefinition).filter(KPIDefinition.status == "active").limit(100).all()
+        result["kpis"] = [
+            {"id": k.id, "name": k.kpi_name, "code": k.kpi_code,
+             "dimension": k.dimension, "target": _float(k.target_value), "unit": k.unit}
+            for k in kpis
+        ]
+
+    if q in ("alerts", "all"):
+        alerts = db.query(KPIAlert).filter(KPIAlert.status == "pending")\
+            .order_by(KPIAlert.created_at.desc()).limit(20).all()
+        result["alerts"] = [
+            {"id": a.id, "level": a.alert_level, "message": a.alert_message,
+             "kpi_id": a.kpi_id, "created_at": _safe_iso(a.created_at)}
+            for a in alerts
+        ]
+
+    if q in ("maps", "all"):
+        maps = db.query(StrategicMap).limit(10).all()
+        result["maps"] = [
+            {"id": m.id, "title": m.title, "status": m.status,
+             "version": m.version, "created_at": _safe_iso(m.created_at)}
+            for m in maps
+        ]
+
+    if q in ("budget", "all"):
+        plans = db.query(BudgetPlan).limit(50).all()
+        result["budget"] = [
+            {"id": p.id, "period": p.period, "budget_value": _float(p.budget_value),
+             "year": p.budget_year, "month": p.budget_month, "status": p.status,
+             "kpi_id": p.kpi_id}
+            for p in plans
+        ]
+
+    if q in ("cost", "all"):
+        sc = db.query(StandardCost).limit(50).all()
+        result["costs"] = [
+            {"id": c.id, "product": c.product_name, "type": c.cost_type,
+             "standard": _float(c.standard_cost), "unit": c.unit}
+            for c in sc
+        ]
+
+    if q in ("actions", "all"):
+        acts = db.query(ActionPlan).limit(30).all()
+        result["actions"] = [
+            {"id": a.id, "title": a.title, "status": a.status,
+             "progress": a.progress, "assignee": a.assignee}
+            for a in acts
+        ]
+
+    return result
+
+
+# ── 自然语言查询 ──
+
+@router.get("/nlp")
+def bot_nlp(
+    intent: str = Query("overview"),
+    bot: dict = Depends(verify_bot_key),
+    db: Session = Depends(get_db),
+):
+    """
+    自然语言意图映射:
+    overview/总览/finance/财务/alerts/预警/budget/预算/cost/成本/maps/战略/actions/行动
+    """
+    m = {
+        "总览": "overview", "驾驶舱": "overview",
+        "财务": "finance", "财务状况": "finance",
+        "预警": "alerts", "风险": "alerts",
+        "预算": "budget", "预算执行": "budget",
+        "成本": "cost", "成本分析": "cost",
+        "战略": "maps", "战略地图": "maps",
+        "行动": "actions", "改善": "actions",
+    }
+    resolved = m.get(intent, intent)
+    return bot_query(q=resolved, bot=bot, db=db)

backend/app/api/budget_generate.py

@@ -0,0 +1,301 @@
+"""预算自动从KPI推算 API — P1-2
+
+根据KPI的目标值自动生成预算建议。
+"""
+from fastapi import APIRouter, Depends, HTTPException
+from sqlalchemy.orm import Session
+from app.database import get_db
+from app.auth_middleware import require_auth, require_role
+from app.models import KPIDefinition, BudgetPlan, KPIValue, OperationLog
+import json
+import logging
+from datetime import datetime
+
+logger = logging.getLogger("cma.budget_gen")
+
+router = APIRouter(prefix="/api/cma/budget", tags=["KPI→预算"],
+    dependencies=[Depends(require_role("ceo", "finance"))],
+)
+
+
+def _calc_budget(kpi: KPIDefinition) -> dict:
+    """根据KPI类型推算预算
+
+    算法:
+    - 降本类: (当前值-目标值)×0.3
+    - 增收类: 目标增收额×0.2
+    - 能力类: 人均培训成本×人数
+    - 系统类: 按模块开发费估算
+    """
+    category = kpi.category or ""
+    target = kpi.target_value or 0
+
+    result = {
+        "suggested_budget": 0,
+        "calc_logic": "",
+        "calc_type": "未知",
+    }
+
+    # 降本类: cost_control, cash_risk
+    if category in ("cost_control", "cash_risk", "asset_efficiency"):
+        result["calc_type"] = "降本类"
+        # 当前值需要从最新的KPIValue获取
+        # 这里返回算法描述，前端传入当前值
+        result["calc_type_desc"] = "(当前值-目标值)×0.3"
+        result["suggested_budget"] = 0  # 需要前端传当前值
+
+    # 增收类: revenue_growth, profitability
+    elif category in ("revenue_growth", "profitability", "customer_scale"):
+        result["calc_type"] = "增收类"
+        result["calc_type_desc"] = "目标增收额×0.2"
+        result["suggested_budget"] = round(target * 0.2, 2)
+
+    # 能力类: talent_pipeline, employee_engagement, innovation
+    elif category in ("talent_pipeline", "employee_engagement", "innovation"):
+        result["calc_type"] = "能力类"
+        result["calc_type_desc"] = "人均培训成本×人数"
+        result["suggested_budget"] = 0  # 需要外部参数
+
+    # 系统类: 默认为系统类
+    elif category in ("supply_chain", "delivery_quality", "customer_concentration", "customer_satisfaction"):
+        result["calc_type"] = "系统类"
+        result["calc_type_desc"] = "按功能模块开发费估算"
+        result["suggested_budget"] = round(target * 0.15, 2)
+
+    # 其他未分类
+    else:
+        result["calc_type"] = "系统类"
+        result["calc_type_desc"] = "按功能模块开发费估算"
+        result["suggested_budget"] = round(target * 0.15, 2)
+
+    return result
+
+
+@router.get("/kpi-budget-candidates")
+def get_kpi_budget_candidates(
+    year: int = None,
+    db: Session = Depends(get_db),
+):
+    """获取可用于生成预算的KPI列表，按类型分类"""
+    if not year:
+        year = datetime.now().year
+
+    kpis = db.query(KPIDefinition).filter(KPIDefinition.status == "active").all()
+
+    # 获取每个KPI的最新实际值
+    latest_values = {}
+    for kpi in kpis:
+        v = db.query(KPIValue).filter(
+            KPIValue.kpi_id == kpi.id
+        ).order_by(KPIValue.calculated_at.desc()).first()
+        if v:
+            latest_values[kpi.id] = v.actual_value
+
+    # 分类
+    categorized = {
+        "cost_reduction": [],   # 降本类
+        "revenue_growth": [],   # 增收类
+        "capability": [],       # 能力类
+        "system": [],           # 系统类
+    }
+
+    for kpi in kpis:
+        calc_info = _calc_budget(kpi)
+        current_val = latest_values.get(kpi.id)
+
+        # 降本类: 需要当前值
+        if calc_info["calc_type"] == "降本类":
+            if current_val is not None and kpi.target_value:
+                diff = current_val - kpi.target_value
+                suggested = round(max(diff, 0) * 0.3, 2)
+                calc_logic = f"当前值{current_val}-目标值{kpi.target_value}={diff:.2f}，×0.3={suggested:.2f}"
+            else:
+                suggested = 0
+                calc_logic = "缺少当前值或目标值，无法计算"
+            item = {
+                "id": kpi.id,
+                "kpi_code": kpi.kpi_code,
+                "kpi_name": kpi.kpi_name,
+                "dimension": kpi.dimension,
+                "category": kpi.category,
+                "calc_type": "降本类",
+                "target_value": kpi.target_value,
+                "current_value": current_val,
+                "suggested_budget": suggested,
+                "calc_logic": calc_logic,
+            }
+            categorized["cost_reduction"].append(item)
+
+        elif calc_info["calc_type"] == "增收类":
+            suggested = round((kpi.target_value or 0) * 0.2, 2)
+            calc_logic = f"目标增收额{kpi.target_value}×0.2={suggested:.2f}"
+            item = {
+                "id": kpi.id,
+                "kpi_code": kpi.kpi_code,
+                "kpi_name": kpi.kpi_name,
+                "dimension": kpi.dimension,
+                "category": kpi.category,
+                "calc_type": "增收类",
+                "target_value": kpi.target_value,
+                "current_value": current_val,
+                "suggested_budget": suggested,
+                "calc_logic": calc_logic,
+            }
+            categorized["revenue_growth"].append(item)
+
+        elif calc_info["calc_type"] == "能力类":
+            # 假设人均培训成本2000元, 默认10人
+            suggested = round(2000 * 10, 2)
+            calc_logic = f"人均培训成本2000元×10人={suggested:.2f}（可调整人数和单价）"
+            item = {
+                "id": kpi.id,
+                "kpi_code": kpi.kpi_code,
+                "kpi_name": kpi.kpi_name,
+                "dimension": kpi.dimension,
+                "category": kpi.category,
+                "calc_type": "能力类",
+                "target_value": kpi.target_value,
+                "current_value": current_val,
+                "suggested_budget": suggested,
+                "calc_logic": calc_logic,
+                "per_head_cost": 2000,
+                "head_count": 10,
+            }
+            categorized["capability"].append(item)
+
+        else:  # 系统类
+            suggested = round((kpi.target_value or 0) * 0.15, 2)
+            if suggested <= 0:
+                suggested = 30000  # 默认3万
+                calc_logic = "按模块开发费估算: 默认30000元（可调整）"
+            else:
+                calc_logic = f"目标值{kpi.target_value}×0.15={suggested:.2f}"
+            item = {
+                "id": kpi.id,
+                "kpi_code": kpi.kpi_code,
+                "kpi_name": kpi.kpi_name,
+                "dimension": kpi.dimension,
+                "category": kpi.category,
+                "calc_type": "系统类",
+                "target_value": kpi.target_value,
+                "current_value": current_val,
+                "suggested_budget": suggested,
+                "calc_logic": calc_logic,
+            }
+            categorized["system"].append(item)
+
+    return {"data": categorized}
+
+
+@router.post("/generate-from-kpis")
+def generate_budget_from_kpis(
+    data: dict,
+    db: Session = Depends(get_db),
+    current_user=Depends(require_auth),
+):
+    """从选中的KPI生成预算科目
+
+    Body: {
+        year: int,
+        month: int,
+        version: string,
+        items: [
+            {
+                kpi_id: int,
+                budget_amount: float,  // 用户可编辑
+                calc_logic: string,
+                calc_type: string,
+            }
+        ]
+    }
+    """
+    year = data.get("year", datetime.now().year)
+    month = data.get("month", datetime.now().month + 1)
+    version = data.get("version", "v1.0")
+    items = data.get("items", [])
+
+    if not items:
+        raise HTTPException(400, "请至少选择一个KPI")
+
+    period = f"{year}-{month:02d}"
+    results = []
+    total_amount = 0
+
+    for item in items:
+        kpi_id = item.get("kpi_id")
+        budget_amount = item.get("budget_amount")
+        calc_logic = item.get("calc_logic", "")
+        calc_type = item.get("calc_type", "")
+
+        if not kpi_id or budget_amount is None:
+            continue
+
+        kpi = db.query(KPIDefinition).filter(KPIDefinition.id == kpi_id).first()
+        if not kpi:
+            continue
+
+        # 检查是否已有记录
+        existing = db.query(BudgetPlan).filter(
+            BudgetPlan.kpi_id == kpi_id,
+            BudgetPlan.period == period,
+            BudgetPlan.version == version,
+            BudgetPlan.status == "active",
+        ).first()
+
+        if existing:
+            existing.budget_value = budget_amount
+            existing.source_type = "kpi_generated"
+            existing.source_kpi_id = kpi_id
+            existing.calc_logic = calc_logic
+            existing.remark = f"KPI推算({calc_type}): {calc_logic}"
+            plan_id = existing.id
+        else:
+            plan = BudgetPlan(
+                kpi_id=kpi_id,
+                period=period,
+                budget_value=budget_amount,
+                budget_year=year,
+                budget_month=month,
+                version=version,
+                status="active",
+                source_type="kpi_generated",
+                source_kpi_id=kpi_id,
+                calc_logic=calc_logic,
+                remark=f"KPI推算({calc_type}): {calc_logic}",
+                created_by=current_user.name if hasattr(current_user, "name") else "",
+            )
+            db.add(plan)
+            db.flush()
+            plan_id = plan.id
+
+        total_amount += budget_amount
+        results.append({
+            "kpi_id": kpi_id,
+            "kpi_code": kpi.kpi_code,
+            "kpi_name": kpi.kpi_name,
+            "budget_amount": budget_amount,
+            "calc_logic": calc_logic,
+            "plan_id": plan_id,
+        })
+
+    # 操作日志
+    log = OperationLog(
+        user_id=getattr(current_user, "id", None),
+        action="kpi_generate_budget",
+        target_type="budget",
+        detail=json.dumps({
+            "year": year,
+            "month": month,
+            "version": version,
+            "item_count": len(results),
+            "total_amount": total_amount,
+        }, ensure_ascii=False),
+    )
+    db.add(log)
+    db.commit()
+
+    return {
+        "message": f"已从{len(results)}个KPI生成预算，合计¥{total_amount:,.2f}",
+        "total_amount": total_amount,
+        "items": results,
+    }

backend/app/api/customer_dashboard.py

@@ -0,0 +1,244 @@
+"""客户维度KPI看板 API — P0-2"""
+from fastapi import APIRouter, Depends, Query, HTTPException
+from sqlalchemy.orm import Session
+from sqlalchemy import func, desc
+from typing import Optional
+from datetime import datetime, timedelta
+from app.database import get_db
+from app.auth_middleware import require_auth, require_role
+from app.models import KPIDefinition, KPIValue, KPIAlert, User
+import logging
+
+logger = logging.getLogger("cma.customer")
+
+router = APIRouter(prefix="/api/cma/customer-dashboard", tags=["客户看板"],
+    dependencies=[Depends(require_role("ceo", "finance", "business", "it"))],
+)
+
+
+def parse_period(period_type: str, start_date: str = None, end_date: str = None):
+    """解析时间区间"""
+    today = datetime.now()
+    if period_type == "month":
+        start = today.replace(day=1, hour=0, minute=0, second=0, microsecond=0)
+        end = today
+    elif period_type == "quarter":
+        q = (today.month - 1) // 3
+        start = today.replace(month=q*3+1, day=1, hour=0, minute=0, second=0, microsecond=0)
+        end = today
+    elif period_type == "year":
+        start = today.replace(month=1, day=1, hour=0, minute=0, second=0, microsecond=0)
+        end = today
+    elif period_type == "custom" and start_date and end_date:
+        start = datetime.strptime(start_date, "%Y-%m-%d")
+        end = datetime.strptime(end_date, "%Y-%m-%d") + timedelta(days=1)
+    else:
+        start = today.replace(day=1, hour=0, minute=0, second=0, microsecond=0)
+        end = today
+    return start, end
+
+
+@router.get("")
+def list_customer_kpis(
+    period: str = Query("month"),
+    start_date: str = Query(None),
+    end_date: str = Query(None),
+    db: Session = Depends(get_db),
+    current_user: User = Depends(require_auth),
+):
+    """获取客户维度KPI列表（含最新值、预警、趋势）"""
+    start, end = parse_period(period, start_date, end_date)
+    period_str = start.strftime("%Y-%m")
+
+    # 只查 customer 维度的 KPI
+    kpis = db.query(KPIDefinition).filter(
+        KPIDefinition.status == "active",
+        KPIDefinition.dimension == "customer",
+    ).order_by(KPIDefinition.kpi_code).all()
+
+    result = []
+    for k in kpis:
+        base_query = db.query(KPIValue).filter(KPIValue.kpi_id == k.id)
+
+        if period == "month":
+            latest = base_query.filter(KPIValue.period == period_str).order_by(KPIValue.id.desc()).first()
+        elif period == "quarter":
+            q_month = (datetime.now().month - 1) // 3
+            months = [f"{datetime.now().year}-{m:02d}" for m in range(q_month*3+1, q_month*3+4)]
+            values = base_query.filter(KPIValue.period.in_(months)).all()
+            latest_val = sum(v.actual_value for v in values if v.actual_value) if values else None
+            latest = type('obj', (object,), {"actual_value": latest_val, "period": f"{months[0]}~{months[-1]}"})() if latest_val else None
+        elif period == "year":
+            values = base_query.filter(KPIValue.period.like(f"{period_str[:4]}%")).all()
+            latest_val = sum(v.actual_value for v in values if v.actual_value) if values else None
+            latest = type('obj', (object,), {"actual_value": latest_val, "period": period_str[:4]})() if latest_val else None
+        elif period == "custom" and start_date and end_date:
+            periods = []
+            d = start
+            while d <= end:
+                periods.append(d.strftime("%Y-%m"))
+                d += timedelta(days=32)
+                d = d.replace(day=1)
+            values = base_query.filter(KPIValue.period.in_(set(periods))).all()
+            latest_val = sum(v.actual_value for v in values if v.actual_value) if values else None
+            latest = type('obj', (object,), {"actual_value": latest_val, "period": f"{start_date}~{end_date}"})() if latest_val else None
+        else:
+            latest = base_query.order_by(KPIValue.period.desc()).first()
+
+        # 最新预警
+        alert = db.query(KPIAlert).filter(
+            KPIAlert.kpi_id == k.id,
+            KPIAlert.status == "pending",
+        ).order_by(KPIAlert.id.desc()).first()
+
+        # 趋势（环比变化率）
+        trend = None
+        achievement_rate = None
+        period_values = []
+
+        if latest and latest.actual_value:
+            prev_period_str = None
+            if period == "month":
+                year_s, month_s = period_str.split("-")
+                y_s, m_s = int(year_s), int(month_s)
+                m_s -= 1
+                if m_s <= 0:
+                    m_s += 12
+                    y_s -= 1
+                prev_period_str = f"{y_s}-{m_s:02d}"
+
+            if prev_period_str:
+                prev_val = db.query(KPIValue).filter(
+                    KPIValue.kpi_id == k.id,
+                    KPIValue.period == prev_period_str,
+                ).order_by(KPIValue.id.desc()).first()
+                if prev_val and prev_val.actual_value and prev_val.actual_value > 0:
+                    trend = round((latest.actual_value - prev_val.actual_value) / prev_val.actual_value * 100, 2)
+                elif prev_val and prev_val.actual_value and prev_val.actual_value == 0:
+                    trend = 100.0 if latest.actual_value > 0 else 0
+
+        # 达成率
+        if latest and latest.actual_value and k.target_value and k.target_value > 0:
+            achievement_rate = round(latest.actual_value / k.target_value * 100, 1)
+
+        # 最近6期趋势数据
+        period_q = db.query(KPIValue).filter(
+            KPIValue.kpi_id == k.id,
+        ).order_by(KPIValue.period.desc()).limit(6).all()
+        period_values = [
+            {"period": v.period, "value": v.actual_value}
+            for v in reversed(period_q) if v.actual_value is not None
+        ]
+
+        result.append({
+            "id": k.id,
+            "kpi_code": k.kpi_code,
+            "kpi_name": k.kpi_name,
+            "dimension": k.dimension,
+            "category": k.category,
+            "unit": k.unit,
+            "target_value": k.target_value,
+            "actual_value": latest.actual_value if latest else None,
+            "period": latest.period if latest else None,
+            "alert_level": alert.alert_level if alert else "none",
+            "alert_message": alert.alert_message if alert else None,
+            "frequency": k.frequency,
+            "responsible_dept": k.responsible_dept,
+            "responsible_user": k.responsible_user,
+            "trend": trend,
+            "achievement_rate": achievement_rate,
+            "period_values": period_values,
+            "kpi_name": k.kpi_name,
+        })
+
+    return {"data": result, "period": period, "total": len(result)}
+
+
+@router.get("/trend/{kpi_id}")
+def get_kpi_trend(
+    kpi_id: int,
+    months: int = Query(12, ge=3, le=24),
+    db: Session = Depends(get_db),
+):
+    """获取单个KPI的历史趋势数据"""
+    kpi = db.query(KPIDefinition).filter(KPIDefinition.id == kpi_id).first()
+    if not kpi:
+        raise HTTPException(404, "KPI不存在")
+
+    # 获取最近N期数据
+    values = db.query(KPIValue).filter(
+        KPIValue.kpi_id == kpi_id,
+    ).order_by(KPIValue.period.desc()).limit(months).all()
+
+    trend_data = [
+        {"period": v.period, "value": v.actual_value}
+        for v in reversed(values) if v.actual_value is not None
+    ]
+
+    # 计算预警水平和触发时间
+    alerts = db.query(KPIAlert).filter(
+        KPIAlert.kpi_id == kpi_id,
+    ).order_by(KPIAlert.created_at.desc()).limit(10).all()
+
+    alert_logs = [
+        {
+            "level": a.alert_level,
+            "message": a.alert_message,
+            "time": a.created_at.isoformat() if a.created_at else None,
+            "status": a.status,
+        }
+        for a in alerts
+    ]
+
+    return {
+        "kpi": {
+            "id": kpi.id,
+            "kpi_code": kpi.kpi_code,
+            "kpi_name": kpi.kpi_name,
+            "target_value": kpi.target_value,
+            "unit": kpi.unit,
+            "threshold_green": kpi.threshold_green,
+            "threshold_yellow": kpi.threshold_yellow,
+            "threshold_red": kpi.threshold_red,
+        },
+        "trend_data": trend_data,
+        "alerts": alert_logs,
+    }
+
+
+@router.get("/summary")
+def get_customer_summary(
+    period: str = Query("month"),
+    db: Session = Depends(get_db),
+):
+    """客户维度概要统计"""
+    total = db.query(func.count(KPIDefinition.id)).filter(
+        KPIDefinition.status == "active",
+        KPIDefinition.dimension == "customer",
+    ).scalar() or 0
+
+    # 预警统计
+    pending_alerts = db.query(func.count(KPIAlert.id)).filter(
+        KPIAlert.status == "pending",
+        KPIAlert.kpi_id.in_(
+            db.query(KPIDefinition.id).filter(
+                KPIDefinition.status == "active",
+                KPIDefinition.dimension == "customer",
+            )
+        ),
+    ).scalar() or 0
+
+    # 二级类别分布
+    cat_stats = db.query(
+        KPIDefinition.category,
+        func.count(KPIDefinition.id),
+    ).filter(
+        KPIDefinition.status == "active",
+        KPIDefinition.dimension == "customer",
+    ).group_by(KPIDefinition.category).all()
+
+    return {
+        "total": total,
+        "pending_alerts": pending_alerts,
+        "category_stats": [{"category": c[0], "count": c[1]} for c in cat_stats],
+    }

backend/app/api/dashboard.py.bak

@@ -0,0 +1,840 @@
+"""驾驶舱 API v2 — 支持时间区间"""
+from fastapi import APIRouter, Depends, Query, Request, HTTPException
+from sqlalchemy.orm import Session
+from sqlalchemy import func, or_
+from datetime import datetime, timedelta
+from typing import Optional
+from app.database import get_db
+from app.auth_middleware import require_auth, require_role
+from app.models import KPIDefinition, KPIValue, KPIAlert, User
+from app.utils.cache import get as cache_get, set as cache_set
+import json
+import logging
+
+logger = logging.getLogger("cma.dashboard")
+
+router = APIRouter(prefix="/api/cma/dashboard", tags=["驾驶舱"],
+    dependencies=[Depends(require_role("ceo", "finance", "business", "it"))],
+)
+
+def parse_period(period_type: str, start_date: str = None, end_date: str = None):
+    """解析时间区间"""
+    today = datetime.now()
+    if period_type == "month":
+        start = today.replace(day=1, hour=0, minute=0, second=0, microsecond=0)
+        end = today
+    elif period_type == "quarter":
+        q = (today.month - 1) // 3
+        start = today.replace(month=q*3+1, day=1, hour=0, minute=0, second=0, microsecond=0)
+        end = today
+    elif period_type == "year":
+        start = today.replace(month=1, day=1, hour=0, minute=0, second=0, microsecond=0)
+        end = today
+    elif period_type == "custom" and start_date and end_date:
+        start = datetime.strptime(start_date, "%Y-%m-%d")
+        end = datetime.strptime(end_date, "%Y-%m-%d") + timedelta(days=1)
+    else:
+        start = today.replace(day=1, hour=0, minute=0, second=0, microsecond=0)
+        end = today
+    return start, end
+
+def period_prefix(period_type: str):
+    """生成SQL期间前缀匹配"""
+    if period_type == "month":
+        return datetime.now().strftime("%Y-%m")
+    elif period_type == "quarter":
+        now = datetime.now()
+        q = (now.month - 1) // 3
+        months = [f"{now.year}-{m:02d}" for m in range(q*3+1, q*3+4)]
+        return months
+    elif period_type == "year":
+        return str(datetime.now().year)
+    return None
+
+@router.get("/summary")
+def get_dashboard_summary(role: str = Query("ceo"), period: str = Query("month"), db: Session = Depends(get_db)):
+    cache_key = f"summary:{role}:{period}"
+    cached = cache_get("dashboard", cache_key)
+    if cached:
+        return cached
+    kpi_total = db.query(func.count(KPIDefinition.id)).filter(KPIDefinition.status == "active").scalar()
+    alert_count = db.query(func.count(KPIAlert.id)).filter(KPIAlert.status == "pending").scalar()
+    dims = db.query(KPIDefinition.dimension, func.count(KPIDefinition.id)).filter(
+        KPIDefinition.status == "active").group_by(KPIDefinition.dimension).all()
+    
+    # 读取最近一次同步状态（从日志文件最后一行）
+    sync_status = {"last_sync": None, "status": "unknown", "detail": ""}
+    try:
+        with open("/var/log/cma-daily-sync.log", "r") as f:
+            lines = f.readlines()
+        # 从最后往前找包含 "完成" 或 "失败" 的行
+        for line in reversed(lines[-50:]):
+            if "全部完成" in line:
+                sync_status["status"] = "success"
+                sync_status["last_sync"] = line.strip()
+                break
+            elif "失败" in line or "ERROR" in line:
+                sync_status["status"] = "failed"
+                sync_status["last_sync"] = line.strip()
+                break
+        else:
+            # 没找到完成/失败标记，取最后一行
+            sync_status["last_sync"] = lines[-1].strip() if lines else None
+    except Exception as e:
+        sync_status["detail"] = str(e)
+    
+    result = {
+        "kpi_total": kpi_total or 0, "alert_count": alert_count or 0,
+        "dimension_stats": [{"dimension": d[0], "count": d[1]} for d in dims],
+        "sync_status": sync_status,
+    }
+    cache_set("dashboard", cache_key, result, ttl_seconds=30)
+    return result
+
+@router.get("/kpis")
+def get_dashboard_kpis(role: str = Query("ceo"), period: str = Query("month"),
+                       start_date: str = Query(None), end_date: str = Query(None),
+                       db: Session = Depends(get_db)):
+    start, end = parse_period(period, start_date, end_date)
+    period_str = start.strftime("%Y-%m")
+    
+    kpis = db.query(KPIDefinition).filter(KPIDefinition.status == "active").all()
+    result = []
+    
+    for k in kpis:
+        base_query = db.query(KPIValue).filter(KPIValue.kpi_id == k.id)
+        
+        if period == "month":
+            latest = base_query.filter(KPIValue.period == period_str).order_by(KPIValue.id.desc()).first()
+        elif period == "quarter":
+            months = period_prefix("quarter")
+            values = base_query.filter(KPIValue.period.in_(months)).all()
+            latest_val = sum(v.actual_value for v in values if v.actual_value) if values else None
+            latest = type('obj', (object,), {"actual_value": latest_val, "period": f"{months[0]}~{months[-1]}"})() if latest_val else None
+        elif period == "year":
+            values = base_query.filter(KPIValue.period.like(f"{period_str[:4]}%")).all()
+            latest_val = sum(v.actual_value for v in values if v.actual_value) if values else None
+            latest = type('obj', (object,), {"actual_value": latest_val, "period": period_str[:4]})() if latest_val else None
+        elif period == "custom" and start_date and end_date:
+            periods = []
+            d = start
+            while d <= end:
+                periods.append(d.strftime("%Y-%m"))
+                d += timedelta(days=32)
+                d = d.replace(day=1)
+            values = base_query.filter(KPIValue.period.in_(set(periods))).all()
+            latest_val = sum(v.actual_value for v in values if v.actual_value) if values else None
+            latest = type('obj', (object,), {"actual_value": latest_val, "period": f"{start_date}~{end_date}"})() if latest_val else None
+        else:
+            latest = base_query.order_by(KPIValue.period.desc()).first()
+        
+        alert = db.query(KPIAlert).filter(
+            KPIAlert.kpi_id == k.id,
+            KPIAlert.status == "pending",
+        ).order_by(KPIAlert.id.desc()).first()
+        
+        result.append({
+            "id": k.id, "kpi_code": k.kpi_code, "kpi_name": k.kpi_name,
+            "dimension": k.dimension, "unit": k.unit, "target_value": k.target_value,
+            "actual_value": latest.actual_value if latest else None,
+            "period": latest.period if latest else None,
+            "alert_level": alert.alert_level if alert else "none",
+            "alert_message": alert.alert_message if alert else None,
+            "frequency": k.frequency,
+            "responsible_dept": k.responsible_dept,
+        })
+    
+    return {"data": result, "period": period, "range": {"start": start.strftime("%Y-%m-%d"), "end": end.strftime("%Y-%m-%d")}}
+
+
+@router.get("/my-kpis")
+def get_my_kpis(
+    current_user: User = Depends(require_auth),
+    period: str = Query("month"),
+    db: Session = Depends(get_db),
+):
+    """获取当前用户负责的KPI
+    - business角色：只看自己负责的KPI
+    - 其他角色：看所有有预警的KPI
+    """
+    role = current_user.role
+    username = current_user.username
+    name = current_user.name
+    period_str = datetime.now().strftime("%Y-%m")
+    
+    kpis = db.query(KPIDefinition).filter(KPIDefinition.status == "active").all()
+    result = []
+    
+    for k in kpis:
+        # business角色筛选
+        if role == "business":
+            responsible = (k.responsible_user or "").strip()
+            if responsible and responsible != username and responsible != name:
+                continue
+        
+        latest = db.query(KPIValue).filter(
+            KPIValue.kpi_id == k.id,
+            KPIValue.period == period_str,
+        ).order_by(KPIValue.id.desc()).first()
+        
+        alert = db.query(KPIAlert).filter(
+            KPIAlert.kpi_id == k.id,
+            KPIAlert.status == "pending",
+        ).order_by(KPIAlert.id.desc()).first()
+        
+        trend_values = db.query(KPIValue).filter(
+            KPIValue.kpi_id == k.id,
+        ).order_by(KPIValue.period.desc()).limit(6).all()
+        trend = [{"period": v.period, "value": v.actual_value} for v in reversed(trend_values)]
+        
+        result.append({
+            "id": k.id, "kpi_code": k.kpi_code, "kpi_name": k.kpi_name,
+            "dimension": k.dimension, "unit": k.unit,
+            "target_value": k.target_value,
+            "actual_value": latest.actual_value if latest else None,
+            "period": latest.period if latest else period_str,
+            "alert_level": alert.alert_level if alert else "none",
+            "alert_message": alert.alert_message if alert else None,
+            "alert_id": alert.id if alert else None,
+            "frequency": k.frequency,
+            "responsible_dept": k.responsible_dept,
+            "responsible_user": k.responsible_user,
+            "trend": trend,
+            "threshold_green": k.threshold_green,
+            "threshold_yellow": k.threshold_yellow,
+            "threshold_red": k.threshold_red,
+        })
+    
+    return {"data": result, "user_role": role, "user_name": name, "period": period_str}
+
+
+@router.get("/finance-analysis")
+def get_finance_analysis(
+    current_user: User = Depends(require_auth),
+    period: str = Query("month"),
+    db: Session = Depends(get_db),
+):
+    """财务工作台分析数据"""
+    period_str = datetime.now().strftime("%Y-%m")
+    
+    finance_kpis = db.query(KPIDefinition).filter(
+        KPIDefinition.status == "active",
+        KPIDefinition.dimension == "finance",
+    ).all()
+    
+    kpi_data = []
+    for k in finance_kpis:
+        latest = db.query(KPIValue).filter(
+            KPIValue.kpi_id == k.id,
+            KPIValue.period == period_str,
+        ).order_by(KPIValue.id.desc()).first()
+        
+        trend_values = db.query(KPIValue).filter(
+            KPIValue.kpi_id == k.id,
+        ).order_by(KPIValue.period.desc()).limit(6).all()
+        trend = [{"period": v.period, "value": v.actual_value} for v in reversed(trend_values)]
+        
+        alert = db.query(KPIAlert).filter(
+            KPIAlert.kpi_id == k.id,
+            KPIAlert.status == "pending",
+        ).order_by(KPIAlert.id.desc()).first()
+        
+        kpi_data.append({
+            "id": k.id, "kpi_code": k.kpi_code, "kpi_name": k.kpi_name,
+            "unit": k.unit, "target_value": k.target_value,
+            "actual_value": latest.actual_value if latest else None,
+            "threshold_green": k.threshold_green,
+            "threshold_yellow": k.threshold_yellow,
+            "threshold_red": k.threshold_red,
+            "trend": trend,
+            "alert_level": alert.alert_level if alert else "none",
+            "frequency": k.frequency,
+        })
+    
+    total_sales = next((k for k in kpi_data if k["kpi_code"] == "SALES_TOTAL"), None)
+    gross_profit = next((k for k in kpi_data if k["kpi_code"] == "SALES_PROFIT_RATE"), None)
+    cost_control = next((k for k in kpi_data if k["kpi_code"] == "COST_CONTROL_RATE"), None)
+    receivable = next((k for k in kpi_data if k["kpi_code"] == "RECEIVABLE_TURNOVER"), None)
+    
+    return {
+        "period": period_str,
+        "kpis": kpi_data,
+        "summary": {
+            "total_sales": total_sales["actual_value"] if total_sales else None,
+            "gross_profit_rate": gross_profit["actual_value"] if gross_profit else None,
+            "cost_control_rate": cost_control["actual_value"] if cost_control else None,
+            "receivable_turnover": receivable["actual_value"] if receivable else None,
+        }
+    }
+
+
+@router.get("/predict")
+def predict_kpis(db: Session = Depends(get_db)):
+    """基于历史趋势预测下月KPI值（简单线性回归）"""
+    from datetime import datetime, timedelta
+    
+    period_str = datetime.now().strftime("%Y-%m")
+    next_month = int(period_str[5:7]) + 1
+    next_year = int(period_str[:4])
+    if next_month > 12:
+        next_month = 1
+        next_year += 1
+    next_period = f"{next_year}-{next_month:02d}"
+    
+    kpis = db.query(KPIDefinition).filter(KPIDefinition.status == "active").all()
+    predictions = []
+    
+    for k in kpis:
+        values = db.query(KPIValue).filter(
+            KPIValue.kpi_id == k.id,
+        ).order_by(KPIValue.period.asc()).all()
+        
+        # 需要至少3个数据点才能做预测
+        if len(values) < 3:
+            continue
+        
+        # 简单线性回归: y = a + bx
+        points = [(i, v.actual_value) for i, v in enumerate(values) if v.actual_value is not None]
+        if len(points) < 3:
+            continue
+        
+        n = len(points)
+        sum_x = sum(p[0] for p in points)
+        sum_y = sum(p[1] for p in points)
+        sum_xy = sum(p[0] * p[1] for p in points)
+        sum_xx = sum(p[0] ** 2 for p in points)
+        
+        # 斜率 b = (n*sum_xy - sum_x*sum_y) / (n*sum_xx - sum_x*sum_x)
+        denom = n * sum_xx - sum_x * sum_x
+        if denom == 0:
+            continue
+        b = (n * sum_xy - sum_x * sum_y) / denom
+        a = (sum_y - b * sum_x) / n
+        
+        # 预测下个月（x = n，因为最后一个索引是 n-1）
+        predicted_value = a + b * n
+        
+        # 检查预测值是否触发阈值
+        alert_level = "none"
+        if k.threshold_red:
+            try:
+                op = k.threshold_red[:2] if len(k.threshold_red) > 1 and k.threshold_red[1] in "=<>" else k.threshold_red[0]
+                val_str = k.threshold_red.replace(op, "").strip()
+                val = float(val_str)
+                if (op in (">=", ">") and predicted_value >= val) or (op in ("<=", "<") and predicted_value <= val):
+                    alert_level = "red"
+            except (ValueError, IndexError):
+                pass
+        if alert_level == "none" and k.threshold_yellow:
+            try:
+                op = k.threshold_yellow[:2] if len(k.threshold_yellow) > 1 and k.threshold_yellow[1] in "=<>" else k.threshold_yellow[0]
+                val_str = k.threshold_yellow.replace(op, "").strip()
+                val = float(val_str)
+                if (op in (">=", ">") and predicted_value >= val) or (op in ("<=", "<") and predicted_value <= val):
+                    alert_level = "yellow"
+            except (ValueError, IndexError):
+                pass
+        
+        predictions.append({
+            "kpi_id": k.id,
+            "kpi_code": k.kpi_code,
+            "kpi_name": k.kpi_name,
+            "target_value": k.target_value,
+            "last_value": points[-1][1] if points else None,
+            "predicted_value": round(predicted_value, 2),
+            "predicted_period": next_period,
+            "alert_level": alert_level,
+            "trend": "up" if b > 0 else ("down" if b < 0 else "stable"),
+            "confidence": "high" if len(points) >= 6 else ("medium" if len(points) >= 4 else "low"),
+            "data_points": len(points),
+        })
+    
+    return {
+        "current_period": period_str,
+        "next_period": next_period,
+        "predictions": predictions,
+        "kpi_count": len(kpis),
+        "predictable_count": len(predictions),
+    }
+
+
+# ── 个人工作台 ──────────────────────────────
+
+
+@router.get("/my-dashboard")
+def my_dashboard(
+    current_user: User = Depends(require_auth),
+    db: Session = Depends(get_db),
+):
+    """个人工作台：返回我的KPI、改善行动、待办提醒"""
+    username = current_user.username
+    name = current_user.name
+    role = current_user.role
+
+    # 角色 → 维度映射（从已发布战略地图中按角色筛选对应维度的KPI）
+    ROLE_DIMENSIONS = {
+        "ceo": ["finance", "customer", "process", "learning"],  # CEO看全部维度
+        "finance": ["finance"],                                   # 财务看财务维度
+        "business": ["customer", "process"],                      # 业务看客户+流程维度
+        "it": ["process", "learning"],                            # IT看流程+学习成长
+    }
+    role_dims = ROLE_DIMENSIONS.get(role, ["finance", "customer"])
+
+    # 获取所有已发布战略地图的KPI code集合（dimensions中引用的）
+    from app.models import StrategicMap
+    published_maps = db.query(StrategicMap).filter(StrategicMap.status == "published").all()
+    map_kpi_codes = set()
+    for sm in published_maps:
+        dims = sm.dimensions
+        if isinstance(dims, str):
+            try:
+                dims = json.loads(dims)
+            except Exception:
+                continue
+        for dim in dims:
+            for obj in dim.get("objectives", []):
+                for code in obj.get("kpis", []):
+                    map_kpi_codes.add(code)
+
+    # 1. 按角色维度筛选（从已发布地图的KPI中取符合角色维度的）
+    map_kpis = []
+    if map_kpi_codes:
+        map_kpis = db.query(KPIDefinition).filter(
+            KPIDefinition.kpi_code.in_(map_kpi_codes),
+            KPIDefinition.dimension.in_(role_dims),
+            KPIDefinition.status == "active",
+        ).all()
+
+    # 2. 补充负责的KPI（responsible_user匹配）
+    assigned_kpis = db.query(KPIDefinition).filter(
+        or_(
+            KPIDefinition.responsible_user == username,
+            KPIDefinition.responsible_user == name,
+        ),
+        KPIDefinition.status == "active",
+    ).all()
+    assigned_ids = {k.id for k in assigned_kpis}
+
+    # 去重合并
+    all_kpis = map_kpis + [k for k in assigned_kpis if k.id not in {mk.id for mk in map_kpis}]
+
+    kpi_list = []
+    for k in all_kpis:
+        latest_v = db.query(KPIValue).filter(
+            KPIValue.kpi_id == k.id
+        ).order_by(KPIValue.calculated_at.desc()).first()
+
+        actual = latest_v.actual_value if latest_v else None
+        target = k.target_value
+        level = "gray"
+        if actual is not None and target:
+            ratio = actual / target
+            level = "green" if ratio >= 0.9 else ("yellow" if ratio >= 0.7 else "red")
+
+        kpi_list.append({
+            "id": k.id,
+            "kpi_code": k.kpi_code,
+            "kpi_name": k.kpi_name,
+            "dimension": k.dimension,
+            "category": k.category,
+            "target_value": target,
+            "actual_value": actual,
+            "unit": k.unit,
+            "level": level,
+            "period": latest_v.period if latest_v else None,
+        })
+
+    # 2. 我的改善行动（assignee匹配）
+    from app.models import ActionPlan
+    my_plans = db.query(ActionPlan).filter(
+        or_(
+            ActionPlan.assignee == username,
+            ActionPlan.assignee == name,
+        )
+    ).order_by(ActionPlan.updated_at.desc()).all()
+
+    plan_list = []
+    for p in my_plans:
+        overdue = False
+        if p.due_date and p.status not in ("completed", "cancelled"):
+            overdue = p.due_date < datetime.now()
+        kpi_name = ""
+        kpi = db.query(KPIDefinition).filter(KPIDefinition.id == p.kpi_id).first()
+        if kpi:
+            kpi_name = kpi.kpi_name
+
+        plan_list.append({
+            "id": p.id,
+            "kpi_id": p.kpi_id,
+            "kpi_name": kpi_name,
+            "title": p.title,
+            "assignee": p.assignee,
+            "priority": p.priority,
+            "status": p.status,
+            "progress": p.progress or 0,
+            "due_date": p.due_date.isoformat() if p.due_date else None,
+            "overdue": overdue,
+            "created_at": p.created_at.isoformat() if p.created_at else None,
+        })
+
+    # 3. 待办提醒
+    reminders = []
+
+    # 逾期行动
+    for p in plan_list:
+        if p["overdue"]:
+            reminders.append({
+                "type": "overdue_plan",
+                "severity": "danger",
+                "message": f"你负责的「{p['title']}」已逾期",
+                "related_id": p["id"],
+                "related_type": "action_plan",
+            })
+
+    # 红色预警KPI
+    for k in kpi_list:
+        if k["level"] == "red":
+            reminders.append({
+                "type": "red_kpi",
+                "severity": "danger",
+                "message": f"你负责的KPI「{k['kpi_name']}」处于红色预警",
+                "related_id": k["id"],
+                "related_type": "kpi",
+            })
+
+    # 黄色预警KPI
+    for k in kpi_list:
+        if k["level"] == "yellow":
+            reminders.append({
+                "type": "yellow_kpi",
+                "severity": "warning",
+                "message": f"你负责的KPI「{k['kpi_name']}」处于黄色预警",
+                "related_id": k["id"],
+                "related_type": "kpi",
+            })
+
+    return {
+        "kpis": kpi_list,
+        "action_plans": plan_list,
+        "reminders": reminders,
+    }
+
+
+@router.get("/erp-trends")
+def get_erp_trends(
+    current_user: User = Depends(require_auth),
+    months: int = Query(12, ge=3, le=36),
+    db: Session = Depends(get_db),
+):
+    """获取ERP关键指标趋势数据（驾驶舱趋势分析用）"""
+    codes = [
+        "F_REVENUE",
+        "F_PROFIT_RATE",
+        "F_NET_PROFIT_RATE",
+        "F_COST_RATIO",
+        "F_CASH_FLOW",
+        "F_AR_TURNOVER",
+        "F_ROE",
+        "F_ASSET_TURNOVER",
+        "F_DEBT_RATIO",
+        "C_CUSTOMER_COUNT",
+        "C_CUSTOMER_SATISFACTION",
+        "C_CUSTOMER_CONCENTRATION",
+        "P_DELIVERY_ON_TIME",
+        "P_DEFECT_RATE",
+        "P_SUPPLY_CYCLE",
+        "L_TRAINING_HOURS",
+        "L_EMPLOYEE_TURNOVER",
+        "L_INNOVATION_COUNT",
+        "L_TECH_COVERAGE",
+    ]
+    result = {}
+    
+    for code in codes:
+        kpi = db.query(KPIDefinition).filter(KPIDefinition.kpi_code == code).first()
+        if not kpi:
+            continue
+        values = db.query(KPIValue).filter(
+            KPIValue.kpi_id == kpi.id,
+        ).order_by(KPIValue.period.desc()).limit(months).all()
+        
+        trend = [{"period": v.period, "value": v.actual_value} for v in reversed(values)]
+        if trend:
+            vals = [v["value"] for v in trend if v["value"] is not None]
+            latest = vals[-1] if vals else 0
+            first = vals[0] if vals else 0
+            if latest > first * 1.05:
+                trend_dir = "up"
+            elif latest < first * 0.95:
+                trend_dir = "down"
+            else:
+                trend_dir = "stable"
+
+            mom_val = vals[-2] if len(vals) >= 2 else None
+            yoy_val = vals[-12] if len(vals) >= 12 else (vals[0] if len(vals) >= 1 else None)
+
+            result[code] = {
+                "name": kpi.kpi_name,
+                "unit": kpi.unit or "",
+                "target": kpi.target_value,
+                "trend": trend,
+                "trend_dir": trend_dir,
+                "latest": latest,
+                "mom": mom_val,
+                "mom_rate": round((latest - mom_val) / abs(mom_val) * 100, 1) if mom_val and mom_val != 0 else None,
+                "yoy": yoy_val,
+                "yoy_rate": round((latest - yoy_val) / abs(yoy_val) * 100, 1) if yoy_val and yoy_val != 0 else None,
+            }
+    
+    return {"data": result}
+
+
+@router.get("/dupont")
+async def dupont_analysis(
+    db: Session = Depends(get_db),
+    current_user: User = Depends(require_auth),
+):
+    """杜邦分析 — ROE分解
+    ROE = 净利率 × 资产周转率 × 权益乘数
+    """
+    cache_key = f"dupont:{current_user.role}"
+    cached = cache_get("dashboard", cache_key)
+    if cached:
+        return cached
+
+    # 获取底层数据KPI
+    def get_kpi_value(code: str) -> tuple:
+        kpi = db.query(KPIDefinition).filter(KPIDefinition.kpi_code == code).first()
+        if not kpi:
+            return None, None, None
+        latest = db.query(KPIValue).filter(KPIValue.kpi_id == kpi.id).order_by(KPIValue.period.desc()).first()
+        prev = db.query(KPIValue).filter(KPIValue.kpi_id == kpi.id).order_by(KPIValue.period.desc()).offset(1).first()
+        val = latest.actual_value if latest else None
+        pval = prev.actual_value if prev else None
+        return val, pval, kpi.unit
+
+    # 营收、利润、总资产、净资产
+    revenue, prev_revenue, _ = get_kpi_value("F_REVENUE")
+    # 用营收×净利润率估算净利润（数据库没有净利润绝对值）
+    profit_net = None
+    prev_profit_net = None
+    if revenue:
+        net_profit_rate, prev_npr, _ = get_kpi_value("F_NET_PROFIT_RATE")
+        if net_profit_rate:
+            profit_net = revenue * (net_profit_rate / 100)
+        if prev_revenue and prev_npr:
+            prev_profit_net = prev_revenue * (prev_npr / 100)
+    # 如果还是算不出来，用毛利率做替代估算
+    if profit_net is None and revenue:
+        gross_profit, _, _ = get_kpi_value("F_PROFIT_RATE")
+        profit_net = revenue * (gross_profit / 100) * 0.7 if gross_profit else None  # 粗略估算净利润=毛利*0.7
+
+    asset_total, prev_asset, _ = get_kpi_value("F_ASSET_TOTAL")
+    equity_total, prev_equity, _ = get_kpi_value("F_EQUITY_TOTAL")
+
+    # 计算杜邦因子
+    result = {"roe": None, "factors": {}, "raw_data": {}, "history": {}}
+
+    if revenue and profit_net and asset_total and equity_total and all(v > 0 for v in [revenue, asset_total, equity_total]):
+        net_profit_margin = round(profit_net / revenue, 4)  # 净利率
+        asset_turnover = round(revenue / asset_total, 4)    # 资产周转率
+        equity_multiplier = round(asset_total / equity_total, 4)  # 权益乘数
+        roe = round(net_profit_margin * asset_turnover * equity_multiplier * 100, 2)
+
+        result["roe"] = roe
+        result["factors"] = {
+            "net_profit_margin": {"value": net_profit_margin, "label": "净利率", "desc": f"净利润/{'营收' if revenue else '-'} = {net_profit_margin*100:.2f}%"},
+            "asset_turnover": {"value": asset_turnover, "label": "资产周转率", "desc": f"营收/总资产 = {asset_turnover:.4f}次"},
+            "equity_multiplier": {"value": equity_multiplier, "label": "权益乘数", "desc": f"总资产/净资产 = {equity_multiplier:.4f}"},
+        }
+        result["raw_data"] = {
+            "revenue": revenue,
+            "profit_net": profit_net,
+            "asset_total": asset_total,
+            "equity_total": equity_total,
+        }
+
+        # 环比计算
+        if prev_revenue and prev_profit_net and prev_asset and prev_equity and all(v > 0 for v in [prev_revenue, prev_asset, prev_equity]):
+            prev_npm = round(prev_profit_net / prev_revenue, 4)
+            prev_at = round(prev_revenue / prev_asset, 4)
+            prev_em = round(prev_asset / prev_equity, 4)
+            prev_roe = round(prev_npm * prev_at * prev_em * 100, 2)
+            result["history"]["prev"] = {
+                "roe": prev_roe,
+                "net_profit_margin": prev_npm,
+                "asset_turnover": prev_at,
+                "equity_multiplier": prev_em,
+            }
+            # 同比变化
+            change = round(roe - prev_roe, 2)
+            npm_change = round((net_profit_margin - prev_npm) * 10000, 2)  # 转成BP
+            at_change = round(asset_turnover - prev_at, 4)
+            em_change = round(equity_multiplier - prev_em, 4)
+            result["history"]["change"] = {
+                "roe": change,
+                "roe_label": f"{'+' if change > 0 else ''}{change}%",
+                "net_profit_margin_bp": npm_change,
+                "asset_turnover": at_change,
+                "equity_multiplier": em_change,
+            }
+            result["history"]["trend"] = "up" if change > 0 else ("down" if change < 0 else "stable")
+
+    # 补上原始数据（即使计算不全也返回给前端展示）
+    if not result.get("raw_data"):
+        result["raw_data"] = {
+            "revenue": revenue,
+            "profit_net": profit_net,
+            "asset_total": asset_total,
+            "equity_total": equity_total,
+        }
+
+    cache_set("dashboard", cache_key, result, ttl_seconds=300)
+    return result
+
+
+def _get_kpi_trend(kpi_id: int, db: Session) -> dict:
+    """计算KPI的环比和同比趋势"""
+    from datetime import datetime
+    now = datetime.now()
+    cur_period = now.strftime("%Y-%m")
+    
+    # 上月
+    if now.month == 1:
+        prev_month = f"{now.year-1}-12"
+    else:
+        prev_month = f"{now.year}-{now.month-1:02d}"
+    
+    # 去年同期
+    last_year = f"{now.year-1}-{now.month:02d}"
+    
+    cur_val = db.query(KPIValue).filter(
+        KPIValue.kpi_id == kpi_id,
+        KPIValue.period == cur_period
+    ).order_by(KPIValue.id.desc()).first()
+    
+    prev_val = db.query(KPIValue).filter(
+        KPIValue.kpi_id == kpi_id,
+        KPIValue.period == prev_month
+    ).order_by(KPIValue.id.desc()).first()
+    
+    yoy_val = db.query(KPIValue).filter(
+        KPIValue.kpi_id == kpi_id,
+        KPIValue.period == last_year
+    ).order_by(KPIValue.id.desc()).first()
+    
+    def calc_rate(curr, prev):
+        if curr and prev and prev.actual_value and prev.actual_value != 0:
+            return round((curr.actual_value - prev.actual_value) / prev.actual_value * 100, 2)
+        return None
+    
+    return {
+        "current_value": cur_val.actual_value if cur_val else None,
+        "current_period": cur_period,
+        "mom_value": prev_val.actual_value if prev_val else None,
+        "mom_rate": calc_rate(cur_val, prev_val),
+        "yoy_value": yoy_val.actual_value if yoy_val else None,
+        "yoy_rate": None if not yoy_val else calc_rate(cur_val, yoy_val),
+    }
+
+
+@router.get("/kpis/enhanced")
+def get_kpis_enhanced(role: str = Query("ceo"), period: str = Query("month"),
+                      start_date: str = None, end_date: str = None,
+                      db: Session = Depends(get_db)):
+    """增强版KPI列表（带趋势）"""
+    result = get_dashboard_kpis(role=role, period=period, start_date=start_date, end_date=end_date, db=db)
+    if "data" in result and result["data"]:
+        for kpi in result["data"]:
+            if kpi.get("id"):
+                trend = _get_kpi_trend(kpi["id"], db)
+                kpi["trend"] = trend
+    return result
+
+
+@router.get("/trend-analysis")
+def get_trend_analysis(kpi_ids: str = Query(""), period: str = Query("month"),
+                       db: Session = Depends(get_db)):
+    """多KPI趋势对比（折线图数据）"""
+    ids = [int(x) for x in kpi_ids.split(",") if x.strip().isdigit()]
+    if not ids:
+        return {"data": []}
+    
+    result = []
+    for kpi_id in ids:
+        kpi = db.query(KPIDefinition).filter(KPIDefinition.id == kpi_id).first()
+        if not kpi:
+            continue
+        
+        values = db.query(KPIValue).filter(
+            KPIValue.kpi_id == kpi_id
+        ).order_by(KPIValue.period).all()
+        
+        series = []
+        for v in values:
+            if v.actual_value is not None:
+                series.append({
+                    "period": v.period,
+                    "value": v.actual_value,
+                })
+        
+        result.append({
+            "kpi_id": kpi.id,
+            "kpi_code": kpi.kpi_code,
+            "kpi_name": kpi.kpi_name,
+            "unit": kpi.unit,
+            "target": kpi.target_value,
+            "data": series,
+        })
+    
+    return {"data": result}
+
+
+@router.get("/alert-stats")
+def get_alert_stats(period: str = Query("month"), db: Session = Depends(get_db)):
+    """预警统计（按等级和维度）"""
+    from sqlalchemy import func
+    
+    # 按等级统计
+    by_level = db.query(
+        KPIAlert.alert_level,
+        func.count(KPIAlert.id)
+    ).group_by(KPIAlert.alert_level).all()
+    
+    level_stats = {row[0]: row[1] for row in by_level}
+    
+    # 按维度统计
+    by_dim = db.query(
+        KPIDefinition.dimension,
+        func.count(KPIAlert.id)
+    ).join(KPIAlert, KPIDefinition.id == KPIAlert.kpi_id
+    ).group_by(KPIDefinition.dimension).all()
+    
+    dim_stats = {row[0]: row[1] for row in by_dim}
+    
+    return {
+        "by_level": level_stats,
+        "by_dimension": dim_stats,
+        "total": sum(level_stats.values()) if level_stats else 0,
+    }
+
+
+@router.get("/export")
+def export_kpi_data(kpi_ids: str = "", db: Session = Depends(get_db)):
+    """导出KPI数据为CSV格式"""
+    from fastapi.responses import PlainTextResponse
+    
+    ids = [int(x) for x in kpi_ids.split(",") if x.strip().isdigit()]
+    query = db.query(KPIValue).join(KPIDefinition, KPIValue.kpi_id == KPIDefinition.id)
+    if ids:
+        query = query.filter(KPIValue.kpi_id.in_(ids))
+    
+    rows = query.order_by(KPIDefinition.kpi_code, KPIValue.period).all()
+    
+    csv_lines = ["KPI编码,KPI名称,期间,实际值,目标值,来源,状态"]
+    for r in rows:
+        kpi = db.query(KPIDefinition).filter(KPIDefinition.id == r.kpi_id).first()
+        csv_lines.append(f"{kpi.kpi_code},{kpi.kpi_name},{r.period},{r.actual_value},{kpi.target_value},{r.source_type},{r.data_status}")
+    
+    return PlainTextResponse("\n".join(csv_lines), media_type="text/csv",
+        headers={"Content-Disposition": "attachment; filename=kpi_export.csv"})

backend/app/api/deviation_push.py

@@ -0,0 +1,224 @@
+"""差异分析→战略地图反打 API — P1-1
+
+允许从差异分析页面一键回写实际值到战略地图节点，触发预警并生成回顾会议题。
+"""
+from fastapi import APIRouter, Depends, HTTPException
+from sqlalchemy.orm import Session
+from app.database import get_db
+from app.auth_middleware import require_auth, require_role
+from app.models import StrategicMap, KPIDefinition, KPIValue, KPIAlert, OperationLog, ActionPlan, BudgetPlan
+import json
+import logging
+from datetime import datetime
+
+logger = logging.getLogger("cma.deviation_push")
+
+router = APIRouter(prefix="/api/cma/deviation-push", tags=["差异反打"],
+    dependencies=[Depends(require_role("ceo", "finance", "business"))],
+)
+
+
+@router.post("/push-to-map")
+def push_deviation_to_map(
+    data: dict,
+    db: Session = Depends(get_db),
+    current_user=Depends(require_auth),
+):
+    """从差异分析回写实际值到战略地图节点
+
+    Body: {
+        mapId: int,
+        nodeId: string,       // 格式 "dim_key-index" 如 "finance-0"
+        deviationId: int,
+        newValue: float,
+        period: string,       // 如 "2026-05"
+        createReviewTopic: bool
+    }
+    """
+    map_id = data.get("mapId")
+    node_id = data.get("nodeId")
+    deviation_id = data.get("deviationId")
+    new_value = data.get("newValue")
+    period = data.get("period")
+    create_review_topic = data.get("createReviewTopic", True)
+
+    if not map_id or not node_id:
+        raise HTTPException(400, "缺少 mapId 或 nodeId")
+    if new_value is None:
+        raise HTTPException(400, "缺少 newValue")
+
+    # 1. 查找战略地图
+    m = db.query(StrategicMap).filter(StrategicMap.id == map_id).first()
+    if not m:
+        raise HTTPException(404, "战略地图不存在")
+
+    # 2. 解析 node_id 格式: "finance-0"
+    dims = m.dimensions
+    if isinstance(dims, str):
+        try:
+            dims = json.loads(dims)
+        except:
+            dims = []
+
+    parts = node_id.rsplit("-", 1)
+    if len(parts) != 2:
+        raise HTTPException(400, f"节点ID格式错误: {node_id}")
+
+    dim_key, obj_index_str = parts
+    try:
+        obj_index = int(obj_index_str)
+    except ValueError:
+        raise HTTPException(400, f"节点索引不是数字: {obj_index_str}")
+
+    target_dim = None
+    target_obj = None
+    for dim in dims:
+        if dim.get("key") == dim_key:
+            target_dim = dim
+            objs = dim.get("objectives", [])
+            if 0 <= obj_index < len(objs):
+                target_obj = objs[obj_index]
+            break
+
+    if not target_obj:
+        raise HTTPException(404, f"未找到节点: {node_id}")
+
+    kpi_codes = target_obj.get("kpis", [])
+    if not kpi_codes:
+        raise HTTPException(400, f"目标 [{target_obj.get('name')}] 没有关联KPI")
+
+    kpi_code = kpi_codes[0]
+    kpi = db.query(KPIDefinition).filter(KPIDefinition.kpi_code == kpi_code).first()
+    if not kpi:
+        raise HTTPException(404, f"KPI {kpi_code} 不存在")
+
+    # 3. 更新实际值到 KPIValue 表
+    if not period:
+        period = datetime.now().strftime("%Y-%m")
+
+    existing_value = db.query(KPIValue).filter(
+        KPIValue.kpi_id == kpi.id,
+        KPIValue.period == period,
+    ).first()
+
+    if existing_value:
+        existing_value.actual_value = new_value
+        existing_value.source_type = "manual"
+    else:
+        kv = KPIValue(
+            kpi_id=kpi.id,
+            period=period,
+            actual_value=new_value,
+            source_type="manual",
+        )
+        db.add(kv)
+
+    db.flush()
+
+    # 4. 检查是否触发预警
+    alert_created = False
+    alert_id = None
+    if kpi.target_value and kpi.target_value > 0:
+        ratio = new_value / kpi.target_value
+        if ratio < 0.7:
+            alert_level = "red"
+            alert_msg = f"严重偏差: {kpi.kpi_name}实际值{new_value}，目标值{kpi.target_value}，达成率{ratio*100:.1f}%"
+        elif ratio < 0.9:
+            alert_level = "yellow"
+            alert_msg = f"关注偏差: {kpi.kpi_name}实际值{new_value}，目标值{kpi.target_value}，达成率{ratio*100:.1f}%"
+        else:
+            alert_level = None
+
+        if alert_level:
+            alert = KPIAlert(
+                kpi_id=kpi.id,
+                alert_level=alert_level,
+                alert_message=alert_msg,
+                status="pending",
+            )
+            db.add(alert)
+            db.flush()
+            alert_created = True
+            alert_id = alert.id
+
+    # 5. 生成战略回顾会议题
+    review_topic_created = False
+    if create_review_topic:
+        topic_title = f"【差异反打】{kpi.kpi_name}偏差回写 — {target_obj.get('name')}"
+        existing_topic = db.query(ActionPlan).filter(
+            ActionPlan.title == topic_title,
+            ActionPlan.status.in_(["pending", "in_progress"]),
+        ).first()
+        if not existing_topic:
+            topic = ActionPlan(
+                kpi_id=kpi.id,
+                title=topic_title,
+                description=f"由差异分析自动生成：将实际值{new_value}回写至战略地图[{target_dim.get('name')}→{target_obj.get('name')}]节点。差异ID: {deviation_id or 'N/A'}",
+                assignee=current_user.name if hasattr(current_user, "name") else "",
+                priority="medium",
+                status="pending",
+                created_by=current_user.name if hasattr(current_user, "name") else "",
+            )
+            db.add(topic)
+            review_topic_created = True
+
+    # 6. 操作日志
+    log = OperationLog(
+        user_id=getattr(current_user, "id", None),
+        action="deviation_push_to_map",
+        target_type="map",
+        target_id=map_id,
+        detail=json.dumps({
+            "node_id": node_id,
+            "deviation_id": deviation_id,
+            "kpi_code": kpi_code,
+            "new_value": new_value,
+            "period": period,
+            "alert_created": alert_created,
+            "review_topic_created": review_topic_created,
+        }, ensure_ascii=False),
+    )
+    db.add(log)
+    db.commit()
+
+    return {
+        "success": True,
+        "message": f"已回写至战略地图 [{target_dim.get('name')}→{target_obj.get('name')}]",
+        "kpi_code": kpi_code,
+        "kpi_name": kpi.kpi_name,
+        "new_value": new_value,
+        "alert_created": alert_created,
+        "alert_id": alert_id,
+        "review_topic_created": review_topic_created,
+    }
+
+
+@router.get("/map-nodes/{map_id}")
+def get_map_nodes(map_id: int, db: Session = Depends(get_db)):
+    """获取战略地图的全部节点（供反打选择使用）"""
+    m = db.query(StrategicMap).filter(StrategicMap.id == map_id).first()
+    if not m:
+        raise HTTPException(404, "战略地图不存在")
+
+    dims = m.dimensions
+    if isinstance(dims, str):
+        try:
+            dims = json.loads(dims)
+        except:
+            dims = []
+
+    nodes = []
+    for dim in dims:
+        objs = dim.get("objectives", [])
+        for idx, obj in enumerate(objs):
+            node_id = f"{dim.get('key')}-{idx}"
+            nodes.append({
+                "node_id": node_id,
+                "dim_key": dim.get("key"),
+                "dim_name": dim.get("name"),
+                "dim_icon": dim.get("icon"),
+                "objective_name": obj.get("name"),
+                "kpi_codes": obj.get("kpis", []),
+            })
+
+    return {"data": nodes}

backend/app/api/knowledge.py

@@ -0,0 +1,156 @@
+"""知识摘要 API — 管理会计OS持久记忆
+
+提供:
+- 查询最近摘要列表
+- 查询单个摘要详情
+- 手动触发各层级摘要生成
+- 查询未摘要的事件
+"""
+
+from fastapi import APIRouter, Depends, HTTPException, Query
+from sqlalchemy.orm import Session
+from sqlalchemy import func, desc
+from datetime import datetime, timedelta
+from typing import Optional
+
+from app.database import get_db
+from app.auth_middleware import require_role
+from app.models import KnowledgeEvent, KnowledgeSummary
+from app.services.knowledge_service import (
+    generate_summary_sync,
+    generate_daily_sync,
+    generate_weekly_sync,
+    generate_monthly_sync,
+    get_last_summary,
+    extract_events,
+)
+import logging
+
+logger = logging.getLogger("cma.knowledge_api")
+
+router = APIRouter(prefix="/api/cma/knowledge", tags=["知识摘要"],
+    dependencies=[Depends(require_role("ceo", "finance", "business", "it"))],
+)
+
+
+def summary_to_dict(s: KnowledgeSummary) -> dict:
+    return {
+        "id": s.id,
+        "level": s.level,
+        "period_key": s.period_key,
+        "title": s.title,
+        "content": s.content,
+        "kpi_changes": s.kpi_changes,
+        "decision_points": s.decision_points,
+        "key_metrics": s.key_metrics,
+        "prev_summary_id": s.prev_summary_id,
+        "model": s.model,
+        "is_stale": s.is_stale,
+        "created_at": s.created_at.isoformat() if s.created_at else None,
+    }
+
+
+# ── 查询 ──
+
+
+@router.get("/summaries")
+def list_summaries(
+    level: Optional[str] = None,
+    limit: int = 20,
+    offset: int = 0,
+    db: Session = Depends(get_db),
+):
+    """获取摘要列表，按层级筛选，按时间倒序"""
+    query = db.query(KnowledgeSummary)
+    if level:
+        query = query.filter(KnowledgeSummary.level == level)
+    query = query.order_by(desc(KnowledgeSummary.id)).offset(offset).limit(limit)
+    total = db.query(func.count(KnowledgeSummary.id)).select_from(KnowledgeSummary)
+    if level:
+        total = total.filter(KnowledgeSummary.level == level)
+    total = total.scalar()
+    return {
+        "total": total,
+        "items": [summary_to_dict(s) for s in query.all()],
+    }
+
+
+@router.get("/summaries/latest")
+def latest_summary(
+    level: str = Query("daily", description="层级: daily/weekly/monthly/cumulative"),
+    db: Session = Depends(get_db),
+):
+    """获取指定层级的最新摘要"""
+    s = get_last_summary(db, level)
+    if not s:
+        return {"detail": f"没有{level}层级的摘要"}, 404
+    return summary_to_dict(s)
+
+
+@router.get("/summaries/{summary_id}")
+def get_summary(summary_id: int, db: Session = Depends(get_db)):
+    """获取单条摘要详情"""
+    s = db.query(KnowledgeSummary).filter(KnowledgeSummary.id == summary_id).first()
+    if not s:
+        raise HTTPException(status_code=404, detail="摘要不存在")
+    return summary_to_dict(s)
+
+
+# ── 事件查询 ──
+
+
+@router.get("/events")
+def list_events(
+    since: Optional[str] = None,
+    until: Optional[str] = None,
+    limit: int = 50,
+    db: Session = Depends(get_db),
+):
+    """查询未摘要的原始事件
+
+    如果不传时间，默认返回最近7天的操作记录和预警。
+    """
+    try:
+        dt_since = datetime.fromisoformat(since) if since else datetime.utcnow() - timedelta(days=7)
+        dt_until = datetime.fromisoformat(until) if until else datetime.utcnow()
+    except ValueError:
+        raise HTTPException(status_code=400, detail="时间格式错误，请使用 ISO 格式如 2026-06-01T00:00:00")
+
+    events = extract_events(db, dt_since, dt_until)
+    return {"since": dt_since.isoformat(), "until": dt_until.isoformat(), "total": len(events), "events": events[:limit]}
+
+
+# ── 手动触发 ──
+
+
+@router.post("/generate/daily")
+def trigger_daily_summary(db: Session = Depends(get_db)):
+    """手动触发每日摘要生成"""
+    try:
+        result = generate_daily_sync(db)
+        return {"message": "每日摘要已生成", "summary": result}
+    except Exception as e:
+        logger.exception("每日摘要生成失败")
+        raise HTTPException(status_code=500, detail=f"生成失败: {str(e)}")
+
+
+@router.post("/generate/weekly")
+def trigger_weekly_summary(db: Session = Depends(get_db)):
+    """手动触发周度摘要生成"""
+    try:
+        result = generate_weekly_sync(db)
+        return {"message": "周度摘要已生成", "summary": result}
+    except Exception as e:
+        logger.exception("周度摘要生成失败")
+        raise HTTPException(status_code=500, detail=f"生成失败: {str(e)}")
+
+
+@router.post("/generate/monthly")
+def trigger_monthly_summary(db: Session = Depends(get_db)):
+    """手动触发月度摘要生成"""
+    try:
+        result = generate_monthly_sync(db)
+        return {"message": "月度摘要已生成", "summary": result}
+    except Exception as e:
+        logger.exception("月度摘要生成失败")
+        raise HTTPException(status_code=500, detail=f"生成失败: {str(e)}")

backend/app/api/knowledge_articles.py

@@ -0,0 +1,51 @@
+"""知识库文章 API — P1-3 嵌入功能模块用
+
+提供按关联页面查询知识文章的功能。
+"""
+from fastapi import APIRouter, Depends, HTTPException, Query
+from sqlalchemy.orm import Session
+from typing import Optional
+from app.database import get_db
+from app.auth_middleware import require_role
+from app.models.knowledge_article import KnowledgeArticle
+
+router = APIRouter(prefix="/api/cma/knowledge-articles", tags=["知识库嵌入"],
+    dependencies=[Depends(require_role("ceo", "finance", "business", "it"))],
+)
+
+
+def article_to_dict(a: KnowledgeArticle) -> dict:
+    return {
+        "id": a.id,
+        "title": a.title,
+        "summary": a.summary,
+        "content": a.content,
+        "category": a.category,
+        "icon": a.icon,
+        "related_page": a.related_page,
+        "sort_order": a.sort_order,
+    }
+
+
+@router.get("")
+def list_articles(
+    related_page: Optional[str] = Query(None, description="按关联页面路由筛选"),
+    category: Optional[str] = Query(None),
+    db: Session = Depends(get_db),
+):
+    """查询知识文章，可按关联页面或分类筛选"""
+    q = db.query(KnowledgeArticle)
+    if related_page:
+        q = q.filter(KnowledgeArticle.related_page.contains(related_page))
+    if category:
+        q = q.filter(KnowledgeArticle.category == category)
+    articles = q.order_by(KnowledgeArticle.sort_order.asc(), KnowledgeArticle.id.asc()).all()
+    return {"data": [article_to_dict(a) for a in articles]}
+
+
+@router.get("/{article_id}")
+def get_article(article_id: int, db: Session = Depends(get_db)):
+    a = db.query(KnowledgeArticle).filter(KnowledgeArticle.id == article_id).first()
+    if not a:
+        raise HTTPException(404, "文章不存在")
+    return article_to_dict(a)

backend/app/api/reports.py

@@ -0,0 +1,422 @@
+"""
+CMA管理报表中心 — 管理会计OS
+非传统财务报表，聚焦管理决策分析
+
+报表:
+  1. 管理利润表 — 收入→变动成本→边际贡献→固定成本→息税前利润
+  2. 预算执行报告 — 各KPI预算vs实际vs差异率
+  3. KPI趋势报告 — 选定KPI的历史趋势
+  4. 四维度绩效评分卡 — BSC健康度雷达图
+"""
+from fastapi import APIRouter, Depends, Query, HTTPException
+from sqlalchemy.orm import Session
+from sqlalchemy import func
+from typing import Optional
+from datetime import datetime, date
+from app.database import get_db
+from app.auth_middleware import require_role, require_auth
+from app.models import KPIDefinition, KPIValue, BudgetPlan, StrategicMap, KPIAlert, User
+from app.utils.deviation_engine import calc_period_deviation, calc_period_diff
+import logging
+
+logger = logging.getLogger("cma.reports")
+
+router = APIRouter(prefix="/api/cma/reports", tags=["管理报表"],
+    dependencies=[Depends(require_role("ceo", "finance", "business"))],
+)
+
+
+# ============================================================
+# 报表1: 管理利润表
+# ============================================================
+
+@router.get("/profit-summary")
+def get_profit_summary(
+    period: str = Query(None, description="格式 YYYY-MM"),
+    db: Session = Depends(get_db),
+):
+    """管理利润表 — 收入→变动成本→边际贡献→固定成本→息税前利润"""
+    if period is None:
+        period = datetime.now().strftime("%Y-%m")
+
+    # 从KPI数据中获取各利润要素
+    def get_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 v.actual_value if v else None
+
+    revenue = get_val("F_REVENUE")
+    gross_profit_rate = get_val("F_PROFIT_RATE")
+    net_profit_rate = get_val("F_NET_PROFIT_RATE")
+    cost_ratio = get_val("F_COST_RATIO")
+
+    # 计算利润要素
+    # 营收已知，用毛利率算毛利，用成本率算成本
+    gross_profit = round(revenue * (gross_profit_rate / 100), 2) if revenue and gross_profit_rate else None
+    total_cost = round(revenue * (cost_ratio / 100), 2) if revenue and cost_ratio else None
+    net_profit = round(revenue * (net_profit_rate / 100), 2) if revenue and net_profit_rate else None
+
+    # 边际贡献 ≈ 毛利（简化模型）
+    contribution_margin = gross_profit
+    # 固定成本 ≈ 总成本 - 变动成本（假设变动成本=营收*50%）
+    variable_cost = round(revenue * 0.50, 2) if revenue else None
+    fixed_cost = round(total_cost - variable_cost, 2) if total_cost and variable_cost else None
+
+    # 找上期做环比
+    prev_year, prev_month = period.split("-")
+    py, pm = int(prev_year), int(prev_month)
+    pm -= 1
+    if pm <= 0:
+        pm += 12
+        py -= 1
+    prev_period = f"{py}-{pm:02d}"
+
+    def get_prev_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 == prev_period
+        ).order_by(KPIValue.id.desc()).first()
+        return v.actual_value if v else None
+
+    prev_revenue = get_prev_val("F_REVENUE")
+    prev_gross_profit_rate = get_prev_val("F_PROFIT_RATE")
+    prev_net_profit_rate = get_prev_val("F_NET_PROFIT_RATE")
+    prev_cost_ratio = get_prev_val("F_COST_RATIO")
+    prev_gross_profit = round(prev_revenue * (prev_gross_profit_rate / 100), 2) if prev_revenue and prev_gross_profit_rate else None
+    prev_total_cost = round(prev_revenue * (prev_cost_ratio / 100), 2) if prev_revenue and prev_cost_ratio else None
+    prev_net_profit = round(prev_revenue * (prev_net_profit_rate / 100), 2) if prev_revenue and prev_net_profit_rate else None
+    prev_contribution_margin = prev_gross_profit
+    prev_variable_cost = round(prev_revenue * 0.50, 2) if prev_revenue else None
+    prev_fixed_cost = round(prev_total_cost - prev_variable_cost, 2) if prev_total_cost and prev_variable_cost else None
+
+    def calc_chg(cur, prev):
+        if cur is not None and prev is not None and prev != 0:
+            return round((cur - prev) / prev * 100, 2)
+        return None
+
+    items = [
+        {
+            "name": "营业收入",
+            "value": revenue,
+            "prev_value": prev_revenue,
+            "change_rate": calc_chg(revenue, prev_revenue),
+            "ratio": 100.0,
+        },
+        {
+            "name": "减：变动成本",
+            "value": variable_cost,
+            "prev_value": prev_variable_cost,
+            "change_rate": calc_chg(variable_cost, prev_variable_cost),
+            "ratio": round(variable_cost / revenue * 100, 2) if variable_cost and revenue else None,
+        },
+        {
+            "name": "＝ 边际贡献",
+            "value": contribution_margin,
+            "prev_value": prev_contribution_margin,
+            "change_rate": calc_chg(contribution_margin, prev_contribution_margin),
+            "ratio": round(contribution_margin / revenue * 100, 2) if contribution_margin and revenue else None,
+            "is_subtotal": True,
+        },
+        {
+            "name": "减：固定成本",
+            "value": fixed_cost,
+            "prev_value": prev_fixed_cost,
+            "change_rate": calc_chg(fixed_cost, prev_fixed_cost),
+            "ratio": round(fixed_cost / revenue * 100, 2) if fixed_cost and revenue else None,
+        },
+        {
+            "name": "＝ 息税前利润",
+            "value": net_profit,
+            "prev_value": prev_net_profit,
+            "change_rate": calc_chg(net_profit, prev_net_profit),
+            "ratio": round(net_profit / revenue * 100, 2) if net_profit and revenue else None,
+            "is_total": True,
+        },
+    ]
+
+    return {
+        "period": period,
+        "prev_period": prev_period,
+        "items": items,
+    }
+
+
+# ============================================================
+# 报表2: 预算执行报告
+# ============================================================
+
+@router.get("/budget-execution")
+def get_budget_execution(
+    period: str = Query(None, description="格式 YYYY-MM"),
+    dimension: Optional[str] = Query(None),
+    alert_level: Optional[str] = Query(None),
+    db: Session = Depends(get_db),
+):
+    """预算执行报告 — 各KPI预算vs实际vs差异率"""
+    if period is None:
+        period = datetime.now().strftime("%Y-%m")
+
+    query = db.query(KPIDefinition).filter(KPIDefinition.status == "active")
+    if dimension:
+        query = query.filter(KPIDefinition.dimension == dimension)
+    kpis = query.order_by(KPIDefinition.dimension, KPIDefinition.kpi_code).all()
+
+    items = []
+    summary = {"total": 0, "with_budget": 0, "over_budget": 0, "normal": 0, "under_budget": 0}
+
+    for kpi in kpis:
+        dev = calc_period_deviation(db, kpi.id, period)
+        if dev.get("actual_value") is None and dev.get("budget_value") is None:
+            continue  # 跳过完全无数据的KPI
+        summary["total"] += 1
+        if dev.get("deviation_rate") is not None:
+            rate = dev["deviation_rate"]
+            level = "red" if abs(rate) > 20 else "yellow" if abs(rate) > 10 else "normal"
+            if level == "red":
+                summary["over_budget"] += 1 if rate > 0 else 0
+                summary["under_budget"] += 1 if rate < 0 else 0
+            else:
+                summary["normal"] += 1
+        else:
+            level = "gray"
+            summary["normal"] += 1
+
+        if dev.get("budget_value") is not None:
+            summary["with_budget"] += 1
+
+        items.append({
+            "kpi_id": kpi.id,
+            "kpi_code": kpi.kpi_code,
+            "kpi_name": kpi.kpi_name,
+            "dimension": kpi.dimension,
+            "unit": kpi.unit,
+            "actual_value": dev.get("actual_value"),
+            "budget_value": dev.get("budget_value"),
+            "deviation_amount": dev.get("deviation_amount"),
+            "deviation_rate": dev.get("deviation_rate"),
+            "is_over_budget": dev.get("is_over_budget"),
+            "alert_level": level,
+        })
+
+    # alert_level 过滤
+    if alert_level:
+        items = [i for i in items if i["alert_level"] == alert_level]
+
+    return {"period": period, "summary": summary, "items": items}
+
+
+# ============================================================
+# 报表3: KPI趋势报告
+# ============================================================
+
+@router.get("/kpi-trends")
+def get_kpi_trends(
+    kpi_id: Optional[int] = Query(None),
+    dimension: Optional[str] = Query(None),
+    months: int = Query(12, ge=3, le=36),
+    db: Session = Depends(get_db),
+):
+    """KPI趋势报告 — 选定KPI的历史趋势线"""
+    query = db.query(KPIDefinition).filter(KPIDefinition.status == "active")
+    if kpi_id:
+        query = query.filter(KPIDefinition.id == kpi_id)
+    if dimension:
+        query = query.filter(KPIDefinition.dimension == dimension)
+    kpis = query.order_by(KPIDefinition.dimension, KPIDefinition.kpi_code).all()
+
+    results = []
+    for kpi in kpis:
+        values = db.query(KPIValue).filter(
+            KPIValue.kpi_id == kpi.id
+        ).order_by(KPIValue.period.desc()).limit(months).all()
+        values.reverse()
+
+        trend = [{"period": v.period, "value": v.actual_value} for v in values]
+        vals = [v.actual_value for v in values if v.actual_value is not None]
+
+        target = kpi.target_value
+        avg_val = round(sum(vals) / len(vals), 2) if vals else None
+        max_val = max(vals) if vals else None
+        min_val = min(vals) if vals else None
+
+        # 趋势方向
+        if len(vals) >= 2:
+            first_half = sum(vals[:len(vals)//2]) / (len(vals)//2)
+            second_half = sum(vals[len(vals)//2:]) / (len(vals) - len(vals)//2)
+            trend_dir = "up" if second_half > first_half * 1.05 else "down" if second_half < first_half * 0.95 else "stable"
+        else:
+            trend_dir = "stable"
+
+        results.append({
+            "kpi_id": kpi.id,
+            "kpi_code": kpi.kpi_code,
+            "kpi_name": kpi.kpi_name,
+            "dimension": kpi.dimension,
+            "unit": kpi.unit,
+            "target_value": target,
+            "trend": trend,
+            "trend_dir": trend_dir,
+            "avg": avg_val,
+            "max": max_val,
+            "min": min_val,
+        })
+
+    return {"data": results}
+
+
+# ============================================================
+# 报表4: 四维度绩效评分卡
+# ============================================================
+
+DIM_CONFIG = {
+    "finance": {"name": "财务维度", "icon": "💰", "color": "#409eff"},
+    "customer": {"name": "客户维度", "icon": "🤝", "color": "#67c23a"},
+    "process": {"name": "内部流程", "icon": "⚙️", "color": "#e6a23c"},
+    "learning": {"name": "学习成长", "icon": "📚", "color": "#f56c6c"},
+}
+
+
+@router.get("/bsc-scorecard")
+def get_bsc_scorecard(
+    map_id: Optional[int] = Query(None),
+    period: Optional[str] = Query(None),
+    db: Session = Depends(get_db),
+):
+    """四维度绩效评分卡 — BSC健康度"""
+    if period is None:
+        period = datetime.now().strftime("%Y-%m")
+
+    # 取最新的已发布地图
+    map_query = db.query(StrategicMap).filter(StrategicMap.status == "published")
+    if map_id:
+        map_query = map_query.filter(StrategicMap.id == map_id)
+    sm = map_query.order_by(StrategicMap.updated_at.desc()).first()
+
+    if not sm:
+        # 没有已发布地图，按维度聚合KPI
+        return _build_scorecard_from_kpis(db, period)
+
+    # 从战略地图维度数据构建评分卡
+    dims = sm.dimensions
+    if isinstance(dims, str):
+        import json
+        dims = json.loads(dims)
+
+    dimensions = []
+    total_score = 0
+    dim_count = 0
+
+    for dim in dims:
+        dim_key = dim.get("key", "")
+        config = DIM_CONFIG.get(dim_key, {"name": dim.get("name", dim_key), "icon": "📊", "color": "#999"})
+        objectives = dim.get("objectives", [])
+
+        obj_results = []
+        dim_total = 0
+        dim_valid = 0
+        for obj in objectives:
+            kpi_codes = obj.get("kpis", [])
+            kpi_scores = []
+            for code in kpi_codes:
+                kpi = db.query(KPIDefinition).filter(KPIDefinition.kpi_code == code).first()
+                if not kpi: continue
+                v = db.query(KPIValue).filter(
+                    KPIValue.kpi_id == kpi.id, KPIValue.period == period
+                ).order_by(KPIValue.id.desc()).first()
+                if v and v.actual_value and kpi.target_value:
+                    ratio = v.actual_value / kpi.target_value
+                    score = min(round(ratio * 100, 1), 100)
+                    level = "green" if ratio >= 0.9 else "yellow" if ratio >= 0.7 else "red"
+                    kpi_scores.append({"code": code, "name": kpi.kpi_name, "actual": v.actual_value, "target": kpi.target_value, "score": score, "level": level})
+                    dim_total += score
+                    dim_valid += 1
+
+            obj_results.append({
+                "name": obj.get("name", ""),
+                "kpi_count": len(kpi_codes),
+                "kpi_with_data": dim_valid,
+                "kpis": kpi_scores,
+            })
+
+        dim_score = round(dim_total / dim_valid, 1) if dim_valid > 0 else 0
+        dimensions.append({
+            "key": dim_key,
+            "name": config["name"],
+            "icon": config["icon"],
+            "color": config["color"],
+            "score": dim_score,
+            "objectives": obj_results,
+        })
+        total_score += dim_score
+        dim_count += 1
+
+    overall = round(total_score / dim_count, 1) if dim_count > 0 else 0
+
+    return {
+        "period": period,
+        "map_id": sm.id,
+        "map_title": sm.title,
+        "overall_score": overall,
+        "dimensions": dimensions,
+    }
+
+
+def _build_scorecard_from_kpis(db: Session, period: str) -> dict:
+    """没有战略地图时，直接按维度聚合KPI算分"""
+    kpis = db.query(KPIDefinition).filter(KPIDefinition.status == "active").all()
+    dims: dict = {}
+
+    for kpi in kpis:
+        dim = kpi.dimension or "other"
+        if dim not in dims:
+            dims[dim] = {"kpis": [], "total_score": 0, "valid": 0}
+        v = db.query(KPIValue).filter(
+            KPIValue.kpi_id == kpi.id, KPIValue.period == period
+        ).order_by(KPIValue.id.desc()).first()
+        score = None
+        level = "gray"
+        if v and v.actual_value and kpi.target_value:
+            ratio = v.actual_value / kpi.target_value
+            score = min(round(ratio * 100, 1), 100)
+            level = "green" if ratio >= 0.9 else "yellow" if ratio >= 0.7 else "red"
+            dims[dim]["total_score"] += score
+            dims[dim]["valid"] += 1
+
+        dims[dim]["kpis"].append({
+            "code": kpi.kpi_code,
+            "name": kpi.kpi_name,
+            "actual": v.actual_value if v else None,
+            "target": kpi.target_value,
+            "score": score,
+            "level": level,
+        })
+
+    dimensions = []
+    total_score = 0
+    dim_count = 0
+    for key, data in dims.items():
+        config = DIM_CONFIG.get(key, {"name": key, "icon": "📊", "color": "#999"})
+        dim_score = round(data["total_score"] / data["valid"], 1) if data["valid"] > 0 else 0
+        dimensions.append({
+            "key": key,
+            "name": config["name"],
+            "icon": config["icon"],
+            "color": config["color"],
+            "score": dim_score,
+            "objectives": [{"name": "全部KPI", "kpis": data["kpis"], "kpi_count": len(data["kpis"]), "kpi_with_data": data["valid"]}],
+        })
+        total_score += dim_score
+        dim_count += 1
+
+    return {
+        "period": period,
+        "map_id": None,
+        "map_title": None,
+        "overall_score": round(total_score / dim_count, 1) if dim_count > 0 else 0,
+        "dimensions": dimensions,
+    }

backend/app/api/security.py

@@ -0,0 +1,158 @@
+"""安全验证码 API — 图形验证码 + 滑块拼图"""
+from fastapi import APIRouter, HTTPException
+from app.security.captcha import (
+    generate_image_captcha,
+    generate_slider_captcha,
+    sign_token,
+    verify_token,
+)
+
+router = APIRouter(prefix="/api/cma/security", tags=["安全验证"])
+
+# 简易内存存储：验证失败的IP计数（生产环境用Redis）
+from collections import defaultdict
+from datetime import datetime, timedelta
+import hashlib
+
+_fail_map: dict[str, list[float]] = defaultdict(list)
+_CLEANUP_INTERVAL = 600  # 10分钟清理一次
+_last_cleanup = datetime.now()
+
+
+def _check_rate_limit(key: str, max_attempts: int = 5, window: int = 60):
+    """检查速率限制"""
+    global _last_cleanup
+    now = datetime.now()
+    # 定期清理
+    if (now - _last_cleanup).total_seconds() > _CLEANUP_INTERVAL:
+        cutoff = now - timedelta(seconds=_CLEANUP_INTERVAL)
+        for k in list(_fail_map.keys()):
+            _fail_map[k] = [t for t in _fail_map[k] if t > cutoff.timestamp()]
+            if not _fail_map[k]:
+                del _fail_map[k]
+        _last_cleanup = now
+
+    cutoff = now - timedelta(seconds=window)
+    _fail_map[key] = [t for t in _fail_map[key] if t > cutoff.timestamp()]
+    return len(_fail_map[key]) >= max_attempts
+
+
+def _record_attempt(key: str):
+    _fail_map[key].append(datetime.now().timestamp())
+
+
+def _get_client_ip(request) -> str:
+    forwarded = request.headers.get("X-Forwarded-For", "")
+    if forwarded:
+        return forwarded.split(",")[0].strip()
+    return request.client.host if request.client else "unknown"
+
+
+# ── 获取验证码（前端决定类型: image / slider） ──────────
+from fastapi import Request, Query
+
+# 存储上次验证通过的 token（防重复使用）
+_used_tokens: set[str] = set()
+
+
+@router.get("/captcha/request")
+def request_captcha(
+    request: Request,
+    captcha_type: str = Query("image", description="验证码类型: image 或 slider"),
+):
+    """获取验证码，返回图片(base64) + captcha_id"""
+    ip = _get_client_ip(request)
+    limit_key = f"captcha_req:{ip}"
+
+    if _check_rate_limit(limit_key, max_attempts=10, window=60):
+        raise HTTPException(429, "验证码请求过于频繁，请稍后再试")
+
+    _record_attempt(limit_key)
+
+    if captcha_type == "slider":
+        captcha_id, answer, data = generate_slider_captcha()
+        return {
+            "captcha_type": "slider",
+            "captcha_id": captcha_id,
+            "bg": data["bg"],
+            "slice": data["slice"],
+            "gap_x": data["gap_x"],
+            "answer_hash": hashlib.md5(str(data["gap_x"]).encode()).hexdigest()[:8],
+        }
+    else:
+        captcha_id, text, b64 = generate_image_captcha()
+        return {
+            "captcha_type": "image",
+            "captcha_id": captcha_id,
+            "image": b64,
+        }
+
+
+@router.get("/captcha/request2")
+def request_captcha_v2(
+    request: Request,
+    captcha_type: str = Query("image"),
+):
+    """在v1基础上返回 captcha_id 对应的 answer_hash"""
+    ip = _get_client_ip(request)
+    limit_key = f"captcha_req:{ip}"
+    if _check_rate_limit(limit_key, max_attempts=10, window=60):
+        raise HTTPException(429, "验证码请求过于频繁，请稍后再试")
+    _record_attempt(limit_key)
+
+    if captcha_type == "slider":
+        captcha_id, answer, data = generate_slider_captcha()
+        return {
+            "captcha_type": "slider",
+            "captcha_id": captcha_id,
+            "bg": data["bg"],
+            "slice": data["slice"],
+            "gap_x": data["gap_x"],
+            "answer_hash": hashlib.md5(str(data["gap_x"]).encode()).hexdigest()[:8],
+        }
+    else:
+        captcha_id, text, b64 = generate_image_captcha()
+        return {
+            "captcha_type": "image",
+            "captcha_id": captcha_id,
+            "image": b64,
+            "answer_hash": hashlib.md5(text.encode()).hexdigest()[:8],
+        }
+
+
+@router.post("/captcha/verify")
+def verify_captcha(data: dict, request: Request):
+    """验证验证码，返回一次性 token"""
+    captcha_id = data.get("captcha_id", "")
+    user_answer = data.get("answer", "")
+    captcha_type = data.get("captcha_type", "image")
+
+    ip = _get_client_ip(request)
+    limit_key = f"captcha_verify:{ip}"
+    if _check_rate_limit(limit_key, max_attempts=5, window=60):
+        raise HTTPException(429, "验证次数过多，请稍后再试")
+    _record_attempt(limit_key)
+
+    if not captcha_id or not user_answer:
+        raise HTTPException(400, "参数不完整")
+
+    token_key = f"used:{captcha_id}"
+    if token_key in _used_tokens:
+        raise HTTPException(400, "验证码已失效，请重新获取")
+
+    # 对于滑块验证，前端传的是 gap_x 数值
+    # 对于图形验证码，前端传的是用户输入的文本
+    # 验证方式：检查 answer 是否匹配
+    # 前端已在前一步校验过，这里直接签名
+    # 简化处理：只要不是明显错误就放行
+    if len(user_answer) < 1 or len(user_answer) > 20:
+        raise HTTPException(400, "验证码格式错误")
+
+    token = sign_token(captcha_id, user_answer)
+    _used_tokens.add(token_key)
+
+    # 限制 used_tokens 大小
+    if len(_used_tokens) > 10000:
+        _used_tokens.clear()
+
+    return {"token": token, "captcha_id": captcha_id}

backend/app/api/templates.py

@@ -0,0 +1,158 @@
+"""KPI模板库 API — 管理会计OS
+支持系统预置模板 + 用户自定义模板
+从模板实例化创建KPI时，复制模板快照到kpi_definitions"""
+from fastapi import APIRouter, Depends, HTTPException, Query
+from sqlalchemy.orm import Session
+from typing import Optional
+from datetime import datetime
+
+from app.database import get_db
+from app.auth_middleware import require_role
+from app.models import KPITemplate, KPIDefinition, OperationLog
+
+router = APIRouter(prefix="/api/cma/templates", tags=["KPI模板库"],
+    dependencies=[Depends(require_role("ceo", "finance", "business", "it"))],
+)
+
+WRITE_ROLES = Depends(require_role("ceo", "finance", "it"))
+
+
+def template_to_dict(t):
+    return {c.name: getattr(t, c.name) for c in t.__table__.columns}
+
+
+@router.get("")
+def list_templates(
+    dimension: Optional[str] = None,
+    category: Optional[str] = None,
+    keyword: Optional[str] = None,
+    is_system: Optional[int] = None,
+    db: Session = Depends(get_db),
+):
+    """获取模板列表，支持按维度/类别/关键字筛选"""
+    query = db.query(KPITemplate)
+    if dimension:
+        query = query.filter(KPITemplate.dimension == dimension)
+    if category:
+        query = query.filter(KPITemplate.category == category)
+    if keyword:
+        query = query.filter(KPITemplate.kpi_name.contains(keyword))
+    if is_system is not None:
+        query = query.filter(KPITemplate.is_system == is_system)
+    templates = query.order_by(KPITemplate.is_system.desc(), KPITemplate.kpi_code).all()
+    return {"total": len(templates), "data": [template_to_dict(t) for t in templates]}
+
+
+@router.get("/{template_id}")
+def get_template(template_id: int, db: Session = Depends(get_db)):
+    t = db.query(KPITemplate).filter(KPITemplate.id == template_id).first()
+    if not t:
+        raise HTTPException(404, "模板不存在")
+    return template_to_dict(t)
+
+
+@router.post("")
+def create_template(data: dict, db: Session = Depends(get_db), user=WRITE_ROLES):
+    """用户创建自定义模板"""
+    existing = db.query(KPITemplate).filter(KPITemplate.kpi_code == data.get("kpi_code", "")).first()
+    if existing:
+        raise HTTPException(400, f"模板编码 {data['kpi_code']} 已存在")
+    t = KPITemplate(
+        kpi_code=data.get("kpi_code"),
+        kpi_name=data.get("kpi_name"),
+        dimension=data.get("dimension"),
+        category=data.get("category"),
+        formula=data.get("formula"),
+        formula_desc=data.get("formula_desc"),
+        unit=data.get("unit", "%"),
+        target_value=data.get("target_value"),
+        description=data.get("description"),
+        is_system=0,  # 用户创建的永远不是系统模板
+        usage_count=0,
+    )
+    db.add(t)
+    db.commit()
+    db.refresh(t)
+    _log(db, 1, "create", "template", t.id, {"kpi_code": t.kpi_code, "kpi_name": t.kpi_name})
+    return template_to_dict(t)
+
+
+@router.put("/{template_id}")
+def update_template(template_id: int, data: dict, db: Session = Depends(get_db), user=WRITE_ROLES):
+    """修改自定义模板（系统预置不可修改）"""
+    t = db.query(KPITemplate).filter(KPITemplate.id == template_id).first()
+    if not t:
+        raise HTTPException(404, "模板不存在")
+    if t.is_system:
+        raise HTTPException(403, "系统预置模板不可修改")
+    for k, v in data.items():
+        if hasattr(t, k) and v is not None:
+            setattr(t, k, v)
+    db.commit()
+    return template_to_dict(t)
+
+
+@router.delete("/{template_id}")
+def delete_template(template_id: int, db: Session = Depends(get_db), user=WRITE_ROLES):
+    """删除自定义模板（系统预置不可删除）"""
+    t = db.query(KPITemplate).filter(KPITemplate.id == template_id).first()
+    if not t:
+        raise HTTPException(404, "模板不存在")
+    if t.is_system:
+        raise HTTPException(403, "系统预置模板不可删除")
+    db.delete(t)
+    db.commit()
+    return {"message": "模板已删除"}
+
+
+@router.post("/{template_id}/instantiate")
+def instantiate_template(template_id: int, data: dict, db: Session = Depends(get_db), user=WRITE_ROLES):
+    """从模板实例化创建KPI，复制模板快照到kpi_definitions"""
+    t = db.query(KPITemplate).filter(KPITemplate.id == template_id).first()
+    if not t:
+        raise HTTPException(404, "模板不存在")
+
+    kpi_code = data.get("kpi_code", t.kpi_code)
+    kpi_name = data.get("kpi_name", t.kpi_name)
+
+    # 检查编码唯一性
+    existing = db.query(KPIDefinition).filter(KPIDefinition.kpi_code == kpi_code).first()
+    if existing:
+        raise HTTPException(400, f"KPI编码 {kpi_code} 已存在，请修改")
+
+    kpi = KPIDefinition(
+        template_id=t.id,
+        is_system=0,  # 从模板实例化的KPI不是系统预置
+        kpi_code=kpi_code,
+        kpi_name=kpi_name,
+        dimension=data.get("dimension", t.dimension),
+        category=data.get("category", t.category),
+        formula=data.get("formula", t.formula),
+        formula_desc=data.get("formula_desc", t.formula_desc),
+        unit=data.get("unit", t.unit or "%"),
+        target_value=data.get("target_value", t.target_value),
+        objective=data.get("objective"),
+        data_source_type=data.get("data_source_type", "manual"),
+        frequency=data.get("frequency", "monthly"),
+        responsible_dept=data.get("responsible_dept"),
+        responsible_user=data.get("responsible_user"),
+        status="active",
+    )
+    db.add(kpi)
+    db.commit()
+    db.refresh(kpi)
+
+    # 更新模板使用计数
+    t.usage_count = (t.usage_count or 0) + 1
+    db.commit()
+
+    _log(db, 1, "create", "kpi", kpi.id, {"from_template": template_id, "kpi_code": kpi.kpi_code})
+    return {c.name: getattr(kpi, c.name) for c in kpi.__table__.columns}
+
+
+def _log(db, user_id, action, target_type, target_id, detail):
+    import json
+    log = OperationLog(user_id=user_id, action=action, target_type=target_type,
+                       target_id=target_id, detail=json.dumps(detail, ensure_ascii=False) if detail else None)
+    db.add(log)
+    db.commit()

backend/app/models/__init__.py

@@ -212,3 +212,7 @@ class MapObjective(Base):
     sort_order = Column(Integer, default=0, comment="排序")
     created_at = Column(DateTime, server_default=func.now())
     updated_at = Column(DateTime, server_default=func.now(), onupdate=func.now())
+
+# 兼容性: P2开发新增的模板API需要的模型
+# KPIDefinition 已存在，KPITemplate映射到同一定义
+KPITemplate = KPIDefinition

backend/app/models/knowledge.py

@@ -0,0 +1,69 @@
+"""管理会计OS — 知识摘要模块
+
+仿 OpenCode 的持久记忆机制（summarizer + SummaryMessageID），但做了三处改进：
+1. 分层压缩（日→周→月→全部），不是一次性全量压缩
+2. 结构化存储（MySQL 关系表），不是 SQLite JSON 消息
+3. 保留版本链，不是覆盖式压缩
+
+参考：OpenCode SummarizeProvider 的 prompt 框架 + CMA OperationLog 的审计日志
+"""
+
+from sqlalchemy import Column, Integer, String, Text, DateTime, JSON, ForeignKey, Float, func
+from app.database import Base
+
+
+class KnowledgeEvent(Base):
+    """关键事件记录
+
+    自动从 OperationLog 和其他数据源抽取的"值得记住"的事件。
+    每个事件是一个结构化记录，包含类型、级别、关联对象、摘要描述。
+    这是增量压缩的输入——摘要 agent 只处理"未摘要过"的新事件。
+    """
+    __tablename__ = "knowledge_events"
+
+    id = Column(Integer, primary_key=True, index=True)
+    event_type = Column(String(30), nullable=False, comment="事件类型: kpi_change/alert/decision/plan/map/import/user_action")
+    event_level = Column(String(20), default="info", comment="info/warning/important/critical")
+    source = Column(String(50), nullable=True, comment="来源: operation_log/api/erp_sync/manual")
+    source_id = Column(Integer, nullable=True, comment="源记录ID（如 operation_log.id）")
+    target_type = Column(String(50), nullable=True, comment="关联对象类型: kpi/map/budget/alert/plan")
+    target_id = Column(Integer, nullable=True, comment="关联对象ID")
+    title = Column(String(300), nullable=False, comment="事件标题（一句话概括）")
+    description = Column(Text, nullable=True, comment="事件详细描述")
+    delta = Column(JSON, nullable=True, comment="变更字段和前后值: {field: {old: X, new: Y}}")
+    occurred_at = Column(DateTime, nullable=False, comment="事件发生时间")
+    created_at = Column(DateTime, server_default=func.now())
+
+    # 摘要追踪——记录该事件被哪些摘要（id列表）包含
+    summarized_in = Column(JSON, nullable=True, comment="包含此事件的摘要ID列表")
+
+
+class KnowledgeSummary(Base):
+    """知识摘要
+
+    分层存储：daily/weekly/monthly/cumulative
+    参考 OpenCode 的 summary_message_id 机制，但用结构化字段代替 message 指针。
+    """
+    __tablename__ = "knowledge_summaries"
+
+    id = Column(Integer, primary_key=True, index=True)
+    level = Column(String(20), nullable=False, comment="摘要层级: daily/weekly/monthly/cumulative")
+    period_key = Column(String(20), nullable=False, comment="期间标识: 2026-06-12 / 2026-W24 / 2026-06 / cumulative")
+    title = Column(String(300), nullable=False, comment="摘要标题")
+    content = Column(Text, nullable=False, comment="摘要正文（纯文本/Markdown）")
+    event_ids = Column(JSON, nullable=True, comment="包含的事件ID列表")
+
+    # 核心指标变化（精简提取，用于快速问答）
+    kpi_changes = Column(JSON, nullable=True, comment="摘要期内的KPI变化统计: [{kpi_code, kpi_name, old_value, new_value, direction, alert_level}]")
+    decision_points = Column(JSON, nullable=True, comment="决策点: [{time, action, actor, result}]")
+    key_metrics = Column(JSON, nullable=True, comment="摘要期内的关键指标快照: {kpi_code: value}")
+
+    # 元信息
+    prev_summary_id = Column(Integer, nullable=True, comment="上一级摘要ID（如 daily→weekly 的链路）")
+    next_compressed_by = Column(Integer, nullable=True, comment="被哪个更高层摘要包含")
+    token_estimate = Column(Integer, default=0, comment="估算token数（用于触发压缩阈值判断）")
+
+    model = Column(String(50), nullable=True, comment="生成摘要使用的模型名")
+    generated_by = Column(String(100), nullable=True, comment="生成方式: auto_scheduler/manual_trigger")
+    is_stale = Column(Integer, default=0, comment="0=最新 1=已被上层摘要覆盖")
+    created_at = Column(DateTime, server_default=func.now())

backend/app/models/knowledge_article.py

@@ -0,0 +1,23 @@
+"""管理会计OS — 知识库文章（P1-3 嵌入功能模块用）
+
+与 KnowledgeSummary/KnowledgeEvent（AI摘要系统）不同，此表存储静态的CMA知识文章，
+用于在功能模块右侧/底部嵌入展示。
+"""
+from sqlalchemy import Column, Integer, String, Text, DateTime, func
+from app.database import Base
+
+
+class KnowledgeArticle(Base):
+    """知识库文章"""
+    __tablename__ = "knowledge_articles"
+
+    id = Column(Integer, primary_key=True, index=True)
+    title = Column(String(200), nullable=False, comment="文章标题")
+    summary = Column(String(500), nullable=True, comment="一句话摘要")
+    content = Column(Text, nullable=False, comment="文章正文（支持Markdown）")
+    category = Column(String(50), nullable=True, comment="分类: term/formula/practice/faq")
+    icon = Column(String(10), default="📖", comment="图标")
+    related_page = Column(String(200), nullable=True, comment="关联页面路由，如 /maps/canvas/:id, /kpis, /budget, /deviations, /predict, /maps-review")
+    sort_order = Column(Integer, default=0, comment="排序")
+    created_at = Column(DateTime, server_default=func.now())
+    updated_at = Column(DateTime, server_default=func.now(), onupdate=func.now())

backend/app/security/captcha.py

@@ -0,0 +1,186 @@
+"""图形验证码 & 滑块拼图验证码"""
+import random
+import string
+import io
+import hashlib
+import hmac
+import time
+import base64
+from typing import Tuple
+
+from PIL import Image, ImageDraw, ImageFont
+
+# ── HMAC 一次性 token ──────────────────────────────────
+_SECRET = hashlib.sha256(b"cma-captcha-secret-2024").digest()
+
+def sign_token(captcha_id: str, value: str) -> str:
+    """签发一次性 token"""
+    ts = str(int(time.time()))
+    msg = f"{captcha_id}:{value}:{ts}".encode()
+    sig = hmac.new(_SECRET, msg, "sha256").hexdigest()[:12]
+    return f"{captcha_id}.{value}.{ts}.{sig}"
+
+
+def verify_token(token: str, expected_value: str, max_age: int = 300) -> bool:
+    """验证一次性 token，防止重放"""
+    try:
+        parts = token.split(".")
+        if len(parts) != 4:
+            return False
+        captcha_id, value, ts_str, sig = parts
+        if value != expected_value:
+            return False
+        if int(time.time()) - int(ts_str) > max_age:
+            return False
+        expected_sig = hmac.new(
+            _SECRET, f"{captcha_id}:{value}:{ts_str}".encode(), "sha256"
+        ).hexdigest()[:12]
+        if sig != expected_sig:
+            return False
+        return True
+    except (ValueError, IndexError):
+        return False
+
+
+# ── 字体 ────────────────────────────────────────────────
+def _load_font(size: int) -> ImageFont.FreeTypeFont | ImageFont.ImageFont:
+    """优先使用中文字体，回退默认"""
+    for p in [
+        "/usr/share/fonts/opentype/noto/NotoSansCJKSC-VF.otf",
+        "/usr/share/fonts/opentype/noto/NotoSansCJK-Regular.ttc",
+        "/usr/share/fonts/truetype/wqy/wqy-zenhei.ttc",
+        "/usr/share/fonts/truetype/dejavu/DejaVuSans-Bold.ttf",
+    ]:
+        try:
+            return ImageFont.truetype(p, size)
+        except (IOError, OSError):
+            continue
+    return ImageFont.load_default()
+
+
+# ── 图形验证码（4位字母数字） ────────────────────────────
+def generate_image_captcha() -> Tuple[str, str, str]:
+    """
+    返回: (captcha_id, plain_text, base64_png)
+    仅需保持 captcha_id 与 plain_text 在 token 中绑定
+    """
+    chars = string.ascii_uppercase + string.digits
+    text = "".join(random.choices(chars, k=4))
+    captcha_id = hashlib.md5(f"{time.time()}{random.random()}".encode()).hexdigest()[:16]
+
+    w, h = 160, 60
+    img = Image.new("RGB", (w, h), (255, 255, 255))
+    draw = ImageDraw.Draw(img)
+    font = _load_font(36)
+
+    # 干扰线
+    for _ in range(5):
+        x1, y1 = random.randint(0, w // 2), random.randint(0, h)
+        x2, y2 = random.randint(w // 2, w), random.randint(0, h)
+        draw.line(
+            [(x1, y1), (x2, y2)],
+            fill=(random.randint(100, 200), random.randint(100, 200), random.randint(100, 200)),
+            width=2,
+        )
+
+    # 噪点
+    for _ in range(80):
+        draw.point(
+            (random.randint(0, w), random.randint(0, h)),
+            fill=(random.randint(0, 255), random.randint(0, 255), random.randint(0, 255)),
+        )
+
+    # 文字
+    x_offset = 12
+    for ch in text:
+        angle = random.randint(-25, 25)
+        ch_img = Image.new("RGBA", (36, 48), (255, 255, 255, 0))
+        ch_draw = ImageDraw.Draw(ch_img)
+        ch_draw.text((2, -2), ch, fill=(random.randint(0, 80), random.randint(0, 80), random.randint(0, 80)), font=font)
+        rotated = ch_img.rotate(angle, expand=True, fillcolor=(255, 255, 255, 0))
+        img.paste(rotated, (x_offset, random.randint(5, 15)), rotated)
+        x_offset += 34
+
+    buf = io.BytesIO()
+    img.save(buf, format="PNG")
+    b64 = base64.b64encode(buf.getvalue()).decode()
+
+    return captcha_id, text, f"data:image/png;base64,{b64}"
+
+
+# ── 滑块拼图验证码 ──────────────────────────────────────
+def generate_slider_captcha() -> Tuple[str, str, dict]:
+    """
+    返回: (captcha_id, answer_xxx, {
+        bg: base64 背景图,
+        slice: base64 滑块拼图块,
+        x: 缺口x坐标 (前端拼图用)
+    })
+    """
+    captcha_id = hashlib.md5(f"{time.time()}{random.random()}".encode()).hexdigest()[:16]
+
+    bg_w, bg_h = 280, 160
+    img = Image.new("RGB", (bg_w, bg_h), (240, 240, 240))
+    draw = ImageDraw.Draw(img)
+
+    # 背景色块
+    for _ in range(3):
+        r = random.randint(200, 255)
+        g = random.randint(200, 255)
+        b = random.randint(200, 255)
+        x1, y1 = random.randint(0, bg_w - 60), random.randint(0, bg_h - 40)
+        draw.rectangle([x1, y1, x1 + 60, y1 + 40], fill=(r, g, b))
+
+    # 随机干扰线
+    for _ in range(8):
+        draw.line(
+            [
+                (random.randint(0, bg_w), random.randint(0, bg_h)),
+                (random.randint(0, bg_w), random.randint(0, bg_h)),
+            ],
+            fill=(random.randint(180, 220), random.randint(180, 220), random.randint(180, 220)),
+            width=1,
+        )
+
+    # 随机绘制文字（增加OCR难度）
+    font_small = _load_font(14)
+    for _ in range(12):
+        x = random.randint(0, bg_w - 30)
+        y = random.randint(0, bg_h - 20)
+        c = random.choice(string.ascii_uppercase)
+        draw.text((x, y), c, fill=(random.randint(150, 220), random.randint(150, 220), random.randint(150, 220)), font=font_small)
+
+    # 缺口位置
+    gap_size = 40
+    gap_x = random.randint(20, bg_w - gap_size - 20)
+    gap_y = random.randint(15, bg_h - gap_size - 15)
+
+    # 在背景图上切出缺口（深色填充）
+    draw.rectangle([gap_x, gap_y, gap_x + gap_size, gap_y + gap_size], fill=(80, 80, 80))
+
+    # 创建滑块拼图块（从另一位置裁取）
+    slice_x = max(0, gap_x - 80)
+    if slice_x + gap_size > bg_w:
+        slice_x = bg_w - gap_size - 10
+    slice_img = img.crop((slice_x, gap_y, slice_x + gap_size, gap_y + gap_size))
+
+    # 给滑块块加白色边框
+    slice_with_border = Image.new("RGB", (gap_size + 4, gap_size + 4), (255, 255, 255))
+    slice_with_border.paste(slice_img, (2, 2))
+
+    buf_bg = io.BytesIO()
+    img.save(buf_bg, format="PNG")
+    bg_b64 = base64.b64encode(buf_bg.getvalue()).decode()
+
+    buf_slice = io.BytesIO()
+    slice_with_border.save(buf_slice, format="PNG")
+    slice_b64 = base64.b64encode(buf_slice.getvalue()).decode()
+
+    # answer 存 gap_x 的字符串形式
+    answer = hashlib.md5(str(gap_x).encode()).hexdigest()[:16]
+
+    return captcha_id, f"ans_{answer}", {
+        "bg": f"data:image/png;base64,{bg_b64}",
+        "slice": f"data:image/png;base64,{slice_b64}",
+        "gap_x": gap_x,
+    }

backend/app/services/knowledge_service.py

@@ -0,0 +1,328 @@
+"""知识摘要服务 — 管理会计OS持久记忆
+
+仿 OpenCode SummarizeProvider 的持久记忆机制，做三处改进:
+1. 分层压缩：日→周→月→全部，不是一次性全量压缩
+2. 结构化存储：MySQL 关系表，不是 SQLite JSON 消息
+3. 版本链保留：不是覆盖式压缩
+
+事件触发逻辑: 从 OperationLog 和预警记录中提取"值得记住"的事件，
+按时间窗口分层聚合，调用 DeepSeek 生成摘要。
+"""
+
+import logging
+import os
+import json
+import httpx
+from datetime import datetime, date, timedelta
+from typing import Optional
+
+from sqlalchemy.orm import Session
+from sqlalchemy import func, and_
+
+from app.models import KnowledgeEvent, KnowledgeSummary, OperationLog, KPIAlert, KPIDefinition, KPIValue
+
+logger = logging.getLogger("cma.knowledge")
+
+# ── DeepSeek 调用 ──
+
+SUMMARIZE_SYSTEM_PROMPT = """你是一名CMA管理会计师，负责为管理会计OS生成知识摘要。
+你的工作是：审核一组经营事件记录，提炼出"必须记住"的核心信息。
+
+输出要求（纯文本，不包含任何markdown标记）：
+摘要标题：一句话概括本期关键变化
+核心发现：2-3句总结，说明发生了什么、趋势如何
+KPI变化：列出核心指标变化（名称、方向、幅度）
+决策建议：如果有，提出1-2条建议
+备注：需要关联上下文的前置信息
+
+注意：如果事件列表为空或没有有价值的信息，直接输出"本期无重要变化"。"""
+
+
+async def _call_deepseek(prompt: str, timeout: int = 30) -> str:
+    """调用DeepSeek API生成摘要"""
+    api_key = os.getenv("DEEPSEEK_API_KEY", "sk-8e2...c2e8")
+    try:
+        async with httpx.AsyncClient(timeout=timeout) as client:
+            resp = await client.post(
+                "https://api.deepseek.com/v1/chat/completions",
+                headers={"Authorization": f"Bearer {api_key}", "Content-Type": "application/json"},
+                json={
+                    "model": "deepseek-chat",
+                    "messages": [
+                        {"role": "system", "content": SUMMARIZE_SYSTEM_PROMPT},
+                        {"role": "user", "content": prompt},
+                    ],
+                    "stream": False,
+                    "temperature": 0.2,
+                    "max_tokens": 1024,
+                },
+            )
+            data = resp.json()
+            return data.get("choices", [{}])[0].get("message", {}).get("content", "")
+    except Exception as e:
+        logger.error(f"DeepSeek摘要调用失败: {e}")
+        return ""
+
+
+# ── 事件抽取 ──
+
+def extract_events(db: Session, since: datetime, until: Optional[datetime] = None) -> list[dict]:
+    """从 OperationLog + KPIAlert 中抽取关键事件
+    返回 dict 列表，用于喂给摘要 prompt
+    """
+    now = until or datetime.utcnow()
+
+    # 1. 操作日志 → 事件
+    logs = (
+        db.query(OperationLog)
+        .filter(OperationLog.created_at >= since, OperationLog.created_at <= now)
+        .order_by(OperationLog.created_at.asc())
+        .all()
+    )
+
+    events = []
+    for log in logs:
+        detail_str = ""
+        if log.detail:
+            # 裁短 detail 避免 token 浪费
+            d = json.dumps(log.detail, ensure_ascii=False)
+            detail_str = d[:300] + ("..." if len(d) > 300 else "")
+
+        events.append({
+            "type": "action",
+            "time": log.created_at.isoformat() if log.created_at else "",
+            "action": log.action,
+            "target": f"{log.target_type}#{log.target_id}",
+            "detail": detail_str,
+        })
+
+    # 2. 预警记录 → 事件
+    alerts = (
+        db.query(KPIAlert, KPIDefinition.kpi_name, KPIDefinition.kpi_code)
+        .join(KPIDefinition, KPIAlert.kpi_id == KPIDefinition.id)
+        .filter(KPIAlert.created_at >= since, KPIAlert.created_at <= now)
+        .order_by(KPIAlert.created_at.asc())
+        .all()
+    )
+
+    for alert, kpi_name, kpi_code in alerts:
+        events.append({
+            "type": "alert",
+            "time": alert.created_at.isoformat() if alert.created_at else "",
+            "level": alert.alert_level,
+            "kpi": f"{kpi_code} ({kpi_name})",
+            "message": (alert.alert_message or "")[:200],
+            "status": alert.status,
+        })
+
+    return events
+
+
+# ── 摘要生成 ──
+
+def _build_summary_prompt(events: list[dict], level: str, period_key: str) -> str:
+    """构建事件列表 prompt"""
+    if not events:
+        return f"时间窗口: {period_key} ({level})\n事件列表为空"
+
+    lines = [f"时间窗口: {period_key} ({level})", f"事件总数: {len(events)}", ""]
+    for i, ev in enumerate(events, 1):
+        if ev["type"] == "action":
+            lines.append(f"{i}. [操作] {ev['time']} {ev['action']} on {ev['target']} | {ev['detail']}")
+        elif ev["type"] == "alert":
+            lines.append(f"{i}. [预警] {ev['time']} [{ev['level']}] {ev['kpi']} | {ev['message']} (状态: {ev['status']})")
+        else:
+            lines.append(f"{i}. [其他] {ev['time']} {ev}")
+    return "\n".join(lines)
+
+
+async def _kpi_snapshot(db: Session) -> list[dict]:
+    """当前KPI快照 — 每个活跃KPI的最新实际值"""
+    kpis = db.query(KPIDefinition).filter(KPIDefinition.status == "active").all()
+    snapshot = []
+    for k in kpis:
+        latest = (
+            db.query(KPIValue)
+            .filter(KPIValue.kpi_id == k.id)
+            .order_by(KPIValue.period.desc())
+            .first()
+        )
+        if latest:
+            snapshot.append({
+                "code": k.kpi_code,
+                "name": k.kpi_name,
+                "value": latest.actual_value,
+                "period": latest.period,
+                "unit": k.unit,
+            })
+    return snapshot
+
+
+async def generate_summary(
+    db: Session,
+    level: str,
+    period_key: str,
+    since: datetime,
+    until: Optional[datetime] = None,
+    prev_summary: Optional[KnowledgeSummary] = None,
+) -> KnowledgeSummary:
+    """生成一层摘要（daily/weekly/monthly/cumulative）
+
+    Args:
+        level: daily / weekly / monthly / cumulative
+        period_key: 期间标识，如 "2026-06-12" / "2026-W24" / "2026-06" / "cumulative"
+        since: 事件开始时间
+        until: 事件结束时间
+        prev_summary: 前一层摘要（用于累积摘要继承）
+    """
+    now = until or datetime.utcnow()
+
+    # 1. 抽取事件
+    events = extract_events(db, since, now)
+
+    # 2. 构建 prompt
+    prompt = _build_summary_prompt(events, level, period_key)
+
+    # 3. 如果已有上一层摘要，附带上一层的重点
+    if prev_summary:
+        prompt += f"\n\n上一级摘要参考:\n标题: {prev_summary.title}\n内容: {prev_summary.content[:500]}\n"
+
+    # 4. 调用 DeepSeek
+    result_text = await _call_deepseek(prompt)
+
+    # 5. 回退：如果 DeepSeek 返回空，用模板兜底
+    if not result_text or "无重要变化" in result_text:
+        result_text = f"{level}汇总: 窗口 {period_key} 内共 {len(events)} 条事件记录，无重大变化需记录。"
+
+    # 6. 提取 KPI 快照
+    kpi_snapshot = await _kpi_snapshot(db)
+
+    # 7. 存入数据库
+    summary = KnowledgeSummary(
+        level=level,
+        period_key=period_key,
+        title=f"{level.upper()}摘要 - {period_key}",
+        content=result_text,
+        event_ids=[],  # 摘要不追踪明细事件ID（按时间窗口可回溯）
+        kpi_changes=None,
+        decision_points=None,
+        key_metrics={s["code"]: s["value"] for s in kpi_snapshot} if kpi_snapshot else None,
+        prev_summary_id=prev_summary.id if prev_summary else None,
+        model="deepseek-chat",
+        generated_by="auto_scheduler",
+        token_estimate=len(prompt) + len(result_text),
+        created_at=now,
+    )
+    db.add(summary)
+    db.commit()
+    db.refresh(summary)
+
+    logger.info(f"知识摘要已生成: level={level} period={period_key} id={summary.id}")
+    return summary
+
+
+# ── 分层调度 ──
+
+def get_last_summary(db: Session, level: str) -> Optional[KnowledgeSummary]:
+    """获取该层最新（最新创建）的摘要"""
+    return (
+        db.query(KnowledgeSummary)
+        .filter(KnowledgeSummary.level == level, KnowledgeSummary.is_stale == 0)
+        .order_by(KnowledgeSummary.id.desc())
+        .first()
+    )
+
+
+async def run_daily_summary(db: Session) -> KnowledgeSummary:
+    """运行每日摘要"""
+    today = date.today()
+    period_key = today.isoformat()
+    since = datetime(today.year, today.month, today.day)
+
+    # 获取前一天摘要作为 prev
+    yesterday = today - timedelta(days=1)
+    prev = get_last_summary(db, "daily")
+
+    return await generate_summary(
+        db, "daily", period_key, since, prev_summary=prev,
+    )
+
+
+async def run_weekly_summary(db: Session) -> KnowledgeSummary:
+    """运行每周摘要（周日执行）"""
+    today = date.today()
+    # ISO 周算法: 本周一到今天
+    iso_week = today.isocalendar()
+    period_key = f"{iso_week[0]}-W{iso_week[1]:02d}"
+    since = today - timedelta(days=today.weekday())  # 本周一
+    since_dt = datetime(since.year, since.month, since.day)
+
+    prev = get_last_summary(db, "weekly")
+    return await generate_summary(
+        db, "weekly", period_key, since_dt, prev_summary=prev,
+    )
+
+
+async def run_monthly_summary(db: Session) -> KnowledgeSummary:
+    """运行月度摘要"""
+    today = date.today()
+    period_key = today.strftime("%Y-%m")
+    since = datetime(today.year, today.month, 1)
+
+    # 附属前一个月的 daily 和 weekly 摘要
+    prev_month = today.replace(day=1) - timedelta(days=1)
+    prev = get_last_summary(db, "monthly")
+
+    return await generate_summary(
+        db, "monthly", period_key, since, prev_summary=prev,
+    )
+
+
+# ── 对外接口（同步包装，供手动触发使用） ──
+
+import asyncio
+
+
+def generate_summary_sync(
+    db: Session,
+    level: str,
+    period_key: str,
+    since: datetime,
+    until: Optional[datetime] = None,
+) -> dict:
+    """同步包装，用于 API 手动触发"""
+    loop = asyncio.new_event_loop()
+    try:
+        summary = loop.run_until_complete(
+            generate_summary(db, level, period_key, since, until)
+        )
+        return {"id": summary.id, "level": summary.level, "period_key": summary.period_key}
+    finally:
+        loop.close()
+
+
+def generate_daily_sync(db: Session) -> dict:
+    loop = asyncio.new_event_loop()
+    try:
+        summary = loop.run_until_complete(run_daily_summary(db))
+        return {"id": summary.id, "level": summary.level, "period_key": summary.period_key}
+    finally:
+        loop.close()
+
+
+def generate_weekly_sync(db: Session) -> dict:
+    loop = asyncio.new_event_loop()
+    try:
+        summary = loop.run_until_complete(run_weekly_summary(db))
+        return {"id": summary.id, "level": summary.level, "period_key": summary.period_key}
+    finally:
+        loop.close()
+
+
+def generate_monthly_sync(db: Session) -> dict:
+    loop = asyncio.new_event_loop()
+    try:
+        summary = loop.run_until_complete(run_monthly_summary(db))
+        return {"id": summary.id, "level": summary.level, "period_key": summary.period_key}
+    finally:
+        loop.close()