feat(budget): effective-version caliber + process-order tabs + 4 missing rings

Task: CMA-20261003 (budget module governance). Local commit only; push is
gated on release approval (see report).

Backend
- app/utils/budget_status.py (new): single source for the effective-version
  caliber. EFFECTIVE_STATUSES = approved + active; effective_plan_clause()
  enforces entity isolation; pick_effective() priority active > approved >
  updated_at desc. Fixes: approved budgets disappeared from the execution
  surface because the three queries only read status='active'.
- budget.py: /comparison, /comparison/kpi/{id}, /deviation-check now read the
  effective surface; versions list gains is_effective / can_release fields;
  submit/approve are fail-closed (draft|active -> submitted -> approved).
- deviation_engine.get_budget_for_kpi: effective surface + deterministic pick.
- 4 missing rings, zero DDL, appended to the same router:
  POST /versions/release (approved -> active, idempotent by operation_logs),
  POST /adjustments (derive a new draft version, base rows untouched),
  GET /control/status (effective budget vs actual -> ok/warn/over),
  GET /assessment (achieve rate + A/B/C/D grade).
  Audit rows written through app.utils.oplog.log_op with entity_id.

Frontend
- BudgetManagement.vue: top-level tabs reordered to the process order
  (strategy, method, driver, input, decompose, versions, release, execution,
  deviation, adjust, assess, rolling). Pane name values unchanged, so old
  bookmarks keep working; routes unchanged.
- Cash classify rules / unclassified queue moved to /cash-plan
  (components/CashClassifyPanel.vue); budget actual-value collection moved to
  /data-manage (components/BudgetCollectPanel.vue). Mount points only: no
  change to cash_plans data, classify logic, collection logic or kpi_values.
- api/index.ts: 4 ring endpoints exposed.

Docs / tests
- docs/budget-module-governance-design.md: phase-0 design doc (status machine,
  tab order, domain boundaries, 4-ring design, cleanup write pack scope).
- tests/test_budget_status_machine.py (new): effective surface, version
  guards, release idempotency, adjustment, control and assessment.
- tests/test_budget.py: existing cases adapted to the fail-closed contract.

(cherry picked from commit 4267fc4d25ee45c5675a541af9777be96fe9f9c2)

backend/app/utils/budget_status.py

@@ -0,0 +1,100 @@
+# -*- coding: utf-8 -*-
+"""预算状态机口径 —— 单一事实源（2026-10-03，施工单 CMA-20261003 阶段 1）
+
+设计件：`docs/budget-module-governance-design.md` §1
+
+口径（逐字固化）：
+
+| status | 语义 | 入执行面 |
+|---|---|---|
+| `draft` | 草稿（编制中，可编辑） | 否 |
+| `submitted` | 待审批 | 否 |
+| `approved` | **已批准（= 执行基准 / 生效版）** | 是 |
+| `active` | 已下达（下达动作后）/ 历史遗留「在用」 | 是 |
+| `rejected` | 已驳回 | 否 |
+| `archived` | 已归档 | 否 |
+
+- **执行/对比/差异的唯一基准 = `approved` ∪ `active`**：审批通过即获得执行资格，
+  修的是「执行查询只读 `active` ⇒ 已批准预算从执行视图消失」这一处口径错配。
+- 同键 `(kpi_id, period)` 多行并存时选行优先级：`active`（已下达）> `approved`，
+  同级取 `updated_at` 最新 —— 保证取行确定性（改前 `bp_map[key] = value` 后写覆盖先写，
+  结果依赖 DB 返回顺序）。
+- 既有 216 行 `active` 本单**不改标**（口径彻底归一属待 finance/任总确认项，见设计件 §1.3）；
+  `active` 在 UI 侧仍映射为 `draft`（历史兼容，`approval_status_of`）。
+
+**规则**：任何「预算执行基准」查询必须走 `effective_plan_clause()` /
+`pick_effective()`，**禁止再手写 `BudgetPlan.status == "active"`**。
+非执行面用法（新建去重、自动分解、滚动延展、方法应用、现金流联动）
+不在本口径范围内，随「彻底归一」单一起收敛（设计件 §1.5）。
+"""
+from sqlalchemy import and_
+
+from app.models import BudgetPlan
+
+#: 执行基准状态（生效版）
+EFFECTIVE_STATUSES = ("approved", "active")
+#: UI 展示为「草稿」的状态（`active` = 历史遗留「在用」态）
+DRAFT_LIKE_STATUSES = ("draft", "active")
+
+#: 已下达态（选行优先级最高）
+_STATUS_ACTIVE = "active"
+
+
+def effective_plan_clause(entity_id: int):
+    """执行基准条件（含账套隔离）—— 单一取数口。
+
+    用法：`db.query(BudgetPlan).filter(BudgetPlan.period == p, effective_plan_clause(eid))`
+    """
+    if entity_id is None:
+        raise ValueError("effective_plan_clause 必须传 entity_id（账套隔离，禁止漏传落默认账套）")
+    return and_(
+        BudgetPlan.entity_id == entity_id,
+        BudgetPlan.status.in_(EFFECTIVE_STATUSES),
+    )
+
+
+def effective_status_priority(status: str) -> int:
+    """选行优先级：`active`(已下达) 最高，其余生效态次之。"""
+    return 0 if status == _STATUS_ACTIVE else 1
+
+
+def _sort_key(row):
+    ts = getattr(row, "updated_at", None)
+    try:
+        stamp = ts.timestamp() if ts is not None else 0.0
+    except (AttributeError, ValueError, OSError):
+        stamp = 0.0
+    return (effective_status_priority(getattr(row, "status", "") or ""), -stamp)
+
+
+def pick_effective(rows):
+    """同一 `(kpi_id, period)` 的多行 → 取生效行；空输入返回 None。"""
+    if not rows:
+        return None
+    return sorted(rows, key=_sort_key)[0]
+
+
+def effective_value_map(rows):
+    """行列表 → `{(kpi_id, period): budget_value}`（按生效优先级去重）。"""
+    grouped = {}
+    for r in rows:
+        grouped.setdefault((r.kpi_id, r.period), []).append(r)
+    out = {}
+    for key, rows_of_key in grouped.items():
+        row = pick_effective(rows_of_key)
+        if row is not None:
+            out[key] = row.budget_value
+    return out
+
+
+def is_effective_status(status: str) -> bool:
+    return (status or "") in EFFECTIVE_STATUSES
+
+
+def approval_status_of(raw: str) -> str:
+    """DB status → 前端 `approval_status`（历史兼容：`active` 曾表示在用/草稿态）。"""
+    if not raw:
+        return "draft"
+    if raw in DRAFT_LIKE_STATUSES:
+        return "draft"
+    return raw

backend/app/utils/deviation_engine.py

@@ -13,6 +13,7 @@ from datetime import datetime
 from typing import Optional
 
 from app.database import get_session_local
+from app.utils.budget_status import EFFECTIVE_STATUSES, pick_effective
 from app.models import KPIDefinition, KPIValue, KPIAlert, BudgetPlan, SystemConfig
 # 裁定 R1/R2/R3（2026-09-19 财务口径）：demo 账套排除 / 期间窗口 / 规整月期间
 from app.utils.alert_entity_scope import (
@@ -93,14 +94,15 @@ def calc_deviation(actual: float, budget: float) -> dict:
 
 def get_budget_for_kpi(db, kpi_id: int, period: str, version: str = None) -> Optional[float]:
     """获取指定KPI在指定期间的预算值"""
+    # 生效版口径（2026-10-03 状态机归一）：approved(已批准) ∪ active(已下达)
     query = db.query(BudgetPlan).filter(
         BudgetPlan.kpi_id == kpi_id,
         BudgetPlan.period == period,
-        BudgetPlan.status == "active",
+        BudgetPlan.status.in_(EFFECTIVE_STATUSES),
     )
     if version:
         query = query.filter(BudgetPlan.version == version)
-    plan = query.order_by(BudgetPlan.updated_at.desc()).first()
+    plan = pick_effective(query.all())   # active > approved > updated_at desc
     return plan.budget_value if plan else None