#!/usr/bin/env python3 # -*- coding: utf-8 -*- """杜邦分析「区间取值」验收电池 —— 任务 finance-20261003-dupont-period-basis-design-fullstack 判别力设计：**改动前必 FAIL、改动后必 PASS**。本脚本直达 `/reports/dupont` 端点函数体 （绕过 HTTP/鉴权），逐项断言任务件 §三 验收标准；数值侧用**独立 SQL 复算** （不复用 app/utils/dupont_basis.py 的取数代码）作比对，避免「自己验自己」。 每节用 `with Section(...)` 隔离：改动前（端点不接受 period/annualize）得到的是一张 全 FAIL 的表而非崩溃堆栈 —— 判别力证据才可比。 用法（只读；无任何写路径）: venv/bin/python3 scripts/verify_dupont_period_basis.py --check # 全量验收 venv/bin/python3 scripts/verify_dupont_period_basis.py --check --json # 附 JSON """ from __future__ import annotations import argparse import json import os import sys import traceback if not any(a in ("--check", "--dry-run") for a in sys.argv[1:]): print("拒绝执行：本脚本只读（仅 SELECT/端点只读调用，无 commit），须带显式只读标志 --check", file=sys.stderr) sys.exit(2) HERE = os.path.dirname(os.path.abspath(__file__)) sys.path.insert(0, os.path.dirname(HERE)) from sqlalchemy import text # noqa: E402 from starlette.requests import Request # noqa: E402 from app.database import get_session_local # noqa: E402 from app.api.reports import get_dupont_analysis # noqa: E402 RESULTS: list = [] def check(name: str, ok: bool, detail: str = "") -> bool: RESULTS.append({"item": name, "ok": bool(ok), "detail": detail}) print(f"{'PASS' if ok else 'FAIL'} {name}" + (f" | {detail}" if detail else "")) return bool(ok) class Section: """把一节断言包成「异常 = FAIL」而不是整脚本崩溃（判别力取证的必备形态）。""" def __init__(self, name: str): self.name = name def __enter__(self): return self def __exit__(self, exc_type, exc, tb): if exc is not None: check(f"{self.name} —— 本节断言未能执行（改动前端点形态差异必现）", False, f"{type(exc).__name__}: {exc}") return True return False def stub_request(path: str = "/api/cma/reports/dupont") -> Request: return Request({"type": "http", "method": "GET", "path": path, "query_string": b"", "headers": [(b"host", b"verify.local")]}) def call(db, **kw): """直达端点函数体（绕过 HTTP 与 router 级 require_role）。 ⚠️ FastAPI 直调陷阱：省略 kwarg 拿到的是 `Query(None)` 哨兵而非 `None`（会 `AttributeError: 'Query' object has no attribute ...`）⇒ 探针侧必须显式补齐全部形参。 """ for k, v in (("entity", None), ("period", None), ("start", None), ("end", None), ("annualize", False), ("guard_probe", None)): kw.setdefault(k, v) return get_dupont_analysis(request=stub_request(), db=db, **kw) def scalar(db, sql, **args): v = db.execute(text(sql), args).scalar() return None if v is None else float(v) # ────────────────── 独立复算（纯 SQL，不复用 dupont_basis） ────────────────── def independent_recompute(db, entity_id: int, start: str, end: str, equity_prefix: str, revenue_codes=("5001",), net_profit_mode: str = "carry_forward") -> dict: """独立口径复算（万元）：流量累计 + 存量平均（期初/期末），与端点输出对拍。""" codes = ",".join(f"'{c}'" for c in revenue_codes) rev = scalar(db, f"""SELECT COALESCE(SUM(credit_amount),0) FROM voucher_details WHERE entity_id=:e AND period>=:s AND period<=:e2 AND carry_forward=0 AND subject_code IN ({codes})""", e=entity_id, s=start, e2=end) if net_profit_mode == "carry_forward": np_flow = scalar(db, """SELECT COALESCE(SUM(credit_amount-debit_amount),0) FROM voucher_details WHERE entity_id=:e AND period>=:s AND period<=:e2 AND carry_forward=1 AND subject_code LIKE :p""", e=entity_id, s=start, e2=end, p=f"{equity_prefix}%") else: np_flow = scalar(db, """SELECT COALESCE(SUM(credit_amount-debit_amount),0) FROM voucher_details WHERE entity_id=:e AND period>=:s AND period<=:e2 AND carry_forward=0 AND subject_code LIKE '6%'""", e=entity_id, s=start, e2=end) def bal(period, field, side, prefix): ob = "ob_dr-ob_cr" if side == "debit" else "ob_cr-ob_dr" cb = "cb_dr-cb_cr" if side == "debit" else "cb_cr-cb_dr" expr = {"ob": ob, "cb": cb}[field] return scalar(db, f"""SELECT COALESCE(SUM({expr}),0) FROM subject_balances WHERE entity_id=:e AND period=:p AND `level`=1 AND subject_code LIKE :pfx""", e=entity_id, p=period, pfx=f"{prefix}%") or 0.0 ta_ob, ta_cb = bal(start, "ob", "debit", "1"), bal(end, "cb", "debit", "1") eq_ob, eq_cb = bal(start, "ob", "credit", equity_prefix), bal(end, "cb", "credit", equity_prefix) ta_avg, eq_avg = (ta_ob + ta_cb) / 2.0, (eq_ob + eq_cb) / 2.0 np_w, rev_w, ta_w, eq_w = np_flow / 1e4, rev / 1e4, ta_avg / 1e4, eq_avg / 1e4 return { "net_profit": round(np_w, 6), "revenue": round(rev_w, 6), "total_assets": round(ta_w, 6), "equity": round(eq_w, 6), "total_assets_begin": round(ta_ob / 1e4, 6), "equity_begin": round(eq_ob / 1e4, 6), "total_assets_end": round(ta_cb / 1e4, 6), "equity_end": round(eq_cb / 1e4, 6), "net_profit_margin": None if not rev_w else round(np_w / rev_w * 100.0, 6), "asset_turnover": None if not ta_w else round(rev_w / ta_w, 6), "equity_multiplier": None if not eq_w else round(ta_w / eq_w, 6), "roe": None if not eq_w else round(np_w / eq_w * 100.0, 6), } def sec_a1(db): with Section("A1"): d = call(db, entity="hanke") meta_ok = all(k in d for k in ("period_start", "period_end", "basis", "annualized")) check("A1 无参默认=YTD 且含 period_start/period_end/basis/annualized", meta_ok and d.get("period_key") == "ytd" and str(d.get("period_start")).endswith("-01"), f"period_key={d.get('period_key')} {d.get('period_start')}~{d.get('period_end')} " f"basis={d.get('basis')} annualized={d.get('annualized')}") check("A1b 默认口径恒等式 PASS（identity.status=pass）", d.get("identity", {}).get("status") == "pass", f"identity={d.get('identity')}") def sec_a2(db): m = None with Section("A2"): m = call(db, entity="hanke", period="2026-08", annualize=False) exp = independent_recompute(db, 1, "2026-08", "2026-08", "3") pairs = [] for k in ("net_profit", "revenue", "total_assets", "equity"): got, want = m["raw_data"][k], exp[k] pairs.append((k, got, want, abs((got or 0) - (want or 0)) < 1e-6)) for k in ("net_profit_margin", "asset_turnover", "equity_multiplier"): got, want = m["factors"][k]["value_exact"], exp[k] pairs.append((k, got, want, abs((got or 0) - (want or 0)) < 1e-5)) check("A2 单月 2026-08 非年化：原值+三因子与独立 SQL 复算逐项一致", all(p[3] for p in pairs), "; ".join(f"{p[0]}={p[1]}/{p[2]}{'✗' if not p[3] else ''}" for p in pairs)) check("A2b 单月区间 basis=average（期初取同月 ob_*，非回落）", m.get("basis") == "average" and m.get("basis_fallback") is False, f"basis={m.get('basis')} fallback={m.get('basis_fallback')}") return m def sec_a3(db, m): if not m: check("A3 年化对比（前序 A2 未取到 payload，节略）", False, "") return with Section("A3"): y = call(db, entity="hanke", period="2026-08", annualize=True) k = y["annualize_scale"] tol = max(1e-6, 1e-6 * k) # value_exact 已 round(6)，乘 k 后同比例允差 okat = abs(y["factors"]["asset_turnover"]["value_exact"] - m["factors"]["asset_turnover"]["value_exact"] * k) <= tol okroe = abs((y["roe_exact"] or 0) - (m["roe_exact"] or 0) * k) <= tol oknpm = abs(y["factors"]["net_profit_margin"]["value_exact"] - m["factors"]["net_profit_margin"]["value_exact"]) < 1e-9 okem = abs(y["factors"]["equity_multiplier"]["value_exact"] - m["factors"]["equity_multiplier"]["value_exact"]) < 1e-9 check("A3 年化=true：周转率/ROE ×12/月数、净利率/权益乘数不变（同量纲之比相消）", k == 12.0 and okat and okroe and oknpm and okem, f"scale={k} at={okat} roe={okroe} npm={oknpm} em={okem}") check("A3b 年化后恒等式仍 PASS", y.get("identity", {}).get("status") == "pass", f"identity={y.get('identity')}") def sec_a4(db): with Section("A4"): g = call(db, entity="hanke", period="2026-08", guard_probe="mismatch") check("A4 故意错配区间 → identity_broken 且不返回值（fail-closed）", g.get("identity", {}).get("status") == "identity_broken" and g.get("identity_broken") is True and g.get("roe") is None and "factors" in g, f"status={g.get('identity', {}).get('status')} roe={g.get('roe')} " f"diff={g.get('identity', {}).get('diff')}") def sec_a5_a6(db): for eid in (1, 2): with Section(f"A5 entity{eid}"): rows = db.execute(text("""SELECT kpi_code, data_source_type, status FROM kpi_definitions WHERE entity_id=:e AND kpi_code IN ('F_ASSET_TOTAL','F_EQUITY_TOTAL','F_EQUITY_MULTIPLIER')"""), {"e": eid}).fetchall() got = {r[0]: (r[1], r[2]) for r in rows} all_derived = (len(got) == 3 and all(v[0] == "derived" for v in got.values())) vals = db.execute(text("""SELECT COUNT(DISTINCT k.kpi_code) FROM kpi_values v JOIN kpi_definitions k ON k.id=v.kpi_id WHERE k.entity_id=:e AND k.kpi_code IN ('F_ASSET_TOTAL','F_EQUITY_TOTAL','F_EQUITY_MULTIPLIER') AND v.actual_value IS NOT NULL"""), {"e": eid}).scalar() check(f"A5 entity{eid} 三码均为 derived 且有 kpi_values（注册 {len(got)}/3，有值 {vals}/3）", all_derived and vals == 3, json.dumps(got, ensure_ascii=False)) with Section("A6"): t = db.execute(text("""SELECT data_source_type FROM kpi_definitions WHERE entity_id=1 AND kpi_code='F_ASSET_TURNOVER'""")).scalar() check("A6 F_ASSET_TURNOVER data_source_type = derived", t == "derived", f"got={t}") def sec_a7(db): with Section("A7"): f = call(db, entity="hanke", start="2026-01", end="2026-08", period="custom") check("A7 期初缺失（2026-01 无 subject_balances 行）⇒ basis_fallback=true", f.get("basis_fallback") is True and f.get("basis") == "ending" and "期初" in (f.get("basis_fallback_reason") or ""), f"basis={f.get('basis')} reason={f.get('basis_fallback_reason')}") def sec_a8(db, m): if not m: check("A8 kpi_refs 镜像对比（前序 A2 未取到 payload，节略）", False, "") return with Section("A8"): refs = m.get("kpi_refs", {}) exp = independent_recompute(db, 1, "2026-08", "2026-08", "3") checks = [ ("F_EQUITY_MULTIPLIER", refs.get("F_EQUITY_MULTIPLIER", {}).get("value"), m["factors"]["equity_multiplier"]["value_exact"], "端点权益乘数"), ("F_ASSET_TURNOVER", refs.get("F_ASSET_TURNOVER", {}).get("value"), m["factors"]["asset_turnover"]["value_exact"], "端点周转率"), ("F_ASSET_TOTAL", refs.get("F_ASSET_TOTAL", {}).get("value"), exp["total_assets_end"], "独立复算期末总资产"), ("F_EQUITY_TOTAL", refs.get("F_EQUITY_TOTAL", {}).get("value"), exp["equity_end"], "独立复算期末净资产"), ] drift = [f"{c}:{got}!={want}({src})" for c, got, want, src in checks if got is None or abs(float(got) - float(want)) > 0.02] check("A8 kpi_refs 派生值与端点/KPI 层同口径一致（乘数/周转率对端点，总量对独立复算；容差 0.02）", not drift, ";".join(drift) or "; ".join( f"{c}={g}" for c, g, _, _ in checks)) def sec_a9(db): with Section("A9"): b = call(db, entity="bohai", period="2026-08", annualize=False) bexp = independent_recompute(db, 2, "2026-08", "2026-08", "4", revenue_codes=("6001", "6051", "6052"), net_profit_mode="pnl_net") okb = (abs((b["raw_data"]["revenue"] or 0) - bexp["revenue"]) < 1e-6 and abs((b["raw_data"]["net_profit"] or 0) - bexp["net_profit"]) < 1e-6 and abs((b["factors"]["equity_multiplier"]["value_exact"] or 0) - (bexp["equity_multiplier"] or 0)) < 1e-5) check("A9 entity2（新30号准则科目：4xxx权益/6xxx损益）独立复算一致", okb, f"rev={b['raw_data']['revenue']}/{bexp['revenue']} np={b['raw_data']['net_profit']}" f"/{bexp['net_profit']} em={b['factors']['equity_multiplier']['value_exact']}" f"/{bexp['equity_multiplier']}") def main() -> int: ap = argparse.ArgumentParser() ap.add_argument("--check", action="store_true") ap.add_argument("--json", action="store_true") args = ap.parse_args() db = get_session_local()() try: sec_a1(db) m = sec_a2(db) sec_a3(db, m) sec_a4(db) sec_a5_a6(db) sec_a7(db) sec_a8(db, m) sec_a9(db) except Exception: # 兜底（正常不应触发；各节已自行隔离） traceback.print_exc() check("顶层执行异常", False, traceback.format_exc().splitlines()[-1][:200]) passed = sum(1 for r in RESULTS if r["ok"]) total = len(RESULTS) print(f"\n=== {passed}/{total} PASS ===") if args.json: print(json.dumps({"passed": passed, "total": total, "results": RESULTS}, ensure_ascii=False, indent=1)) db.close() return 0 if passed == total else 1 if __name__ == "__main__": sys.exit(main())