"""报表中心模块测试 — 管理利润表/预算执行/KPI趋势/BSC评分卡/新30号准则三表/杜邦/自动报告生成 覆盖 reports.py 全部18个端点: profit-summary / budget-execution / kpi-trends / bsc-scorecard / profit-statement(old/new/dual) / mpm-calculate / restatement / category-map / balance-sheet / cash-flow / statutory / statutory/export / dupont / generate(weekly/monthly/special) / history / history/{id} """ import pytest from fastapi.testclient import TestClient from sqlalchemy.orm import Session from tests.conftest import create_test_user, get_token_for_user, auth_header from app.models import ( KPIDefinition, KPIValue, BudgetPlan, StrategicMap, KPIAlert, ActionPlan, Subject, ReportHistory, ) from app.models.budget_plan import BudgetPlan as BP # ── 测试数据工厂(报表口径KPI) ── def mk_kpi(db: Session, code: str, dim: str = "finance", target: float = 100.0, entity_id: int = 1, name: str = None, unit: str = "万元") -> KPIDefinition: kpi = KPIDefinition( kpi_code=code, kpi_name=name or code, dimension=dim, target_value=target, unit=unit, status="active", frequency="monthly", entity_id=entity_id, ) db.add(kpi) db.commit() db.refresh(kpi) return kpi def mk_val(db: Session, kpi: KPIDefinition, period: str, val: float) -> KPIValue: v = KPIValue( kpi_id=kpi.id, period=period, actual_value=val, source_type="test", source_batch="test", data_status="verified", ) db.add(v) db.commit() db.refresh(v) return v def mk_budget(db: Session, kpi: KPIDefinition, period: str, val: float) -> BudgetPlan: y, m = period.split("-") b = BP( kpi_id=kpi.id, period=period, budget_value=val, budget_year=int(y), budget_month=int(m), status="active", ) db.add(b) db.commit() db.refresh(b) return b def seed_profit_kpis(db: Session, period: str = "2026-06", prev: str = "2026-05"): """利润表口径KPI:收入/毛利率/净利率/成本率,含上期环比数据""" pairs = [ ("F_REVENUE", 100.0, 80.0), ("F_PROFIT_RATE", 20.0, 15.0), ("F_NET_PROFIT_RATE", 10.0, 8.0), ("F_COST_RATIO", 60.0, 65.0), ] for code, cur, pv in pairs: k = mk_kpi(db, code) mk_val(db, k, period, cur) mk_val(db, k, prev, pv) def seed_subject_kpis(db: Session, period: str = "2026-06"): """新30号准则科目映射KPI(经 _get_subject_amount 的 kpi_code_map)""" data = { "F_REVENUE": 100.0, "F_COST": 60.0, "F_SELLING_EXP": 5.0, "F_ADMIN_EXP": 10.0, "F_RD_EXP": 4.0, "F_FINANCE_EXP": 0.5, "F_INTEREST_INCOME": 3.0, "F_INVEST_INCOME": 3.0, "F_INTEREST_EXP": 2.0, "F_TAX_EXP": 1.0, "F_FX_LOSS": 0.5, } kpis = {} for code, val in data.items(): k = mk_kpi(db, code) mk_val(db, k, period, val) kpis[code] = k return kpis class TestProfitSummary: """报表1:管理利润表""" BASE = "/api/cma/reports/profit-summary" def test_profit_summary_with_data(self, client: TestClient, db: Session): """有数据时:营收/变动成本/边际贡献/固定成本/息税前利润 + 环比""" create_test_user(db) token = get_token_for_user(client) seed_profit_kpis(db) resp = client.get(f"{self.BASE}?period=2026-06", headers=auth_header(token)) assert resp.status_code == 200 data = resp.json() assert data["period"] == "2026-06" assert data["prev_period"] == "2026-05" items = {i["name"]: i for i in data["items"]} # 营业收入 100 vs 上期80 → +25% assert items["营业收入"]["value"] == 100.0 assert items["营业收入"]["prev_value"] == 80.0 assert items["营业收入"]["change_rate"] == 25.0 # 变动成本 = 营收×50% = 50 assert items["减:变动成本"]["value"] == 50.0 # 边际贡献 = 毛利 = 100×20% = 20 assert items["= 边际贡献"]["value"] == 20.0 assert items["= 边际贡献"]["is_subtotal"] is True # 固定成本 = 总成本60 - 变动成本50 = 10 assert items["减:固定成本"]["value"] == 10.0 # 息税前利润 = 100×10% = 10 assert items["= 息税前利润"]["value"] == 10.0 assert items["= 息税前利润"]["is_total"] is True def test_profit_summary_empty_db(self, client: TestClient, db: Session): """无任何KPI数据 → 200,值全部为None,不报错""" create_test_user(db) token = get_token_for_user(client) resp = client.get(self.BASE, headers=auth_header(token)) assert resp.status_code == 200 data = resp.json() assert len(data["items"]) == 5 assert data["items"][0]["value"] is None def test_profit_summary_year_boundary(self, client: TestClient, db: Session): """1月 → 上期跨年(2026-01 → 2025-12)""" create_test_user(db) token = get_token_for_user(client) resp = client.get(f"{self.BASE}?period=2026-01", headers=auth_header(token)) assert resp.status_code == 200 assert resp.json()["prev_period"] == "2025-12" class TestBudgetExecution: """报表2:预算执行报告""" BASE = "/api/cma/reports/budget-execution" def _seed(self, db: Session): # 超预算红(30%) / 正常(5%) / 超支黄(-25%→红? abs>20=red) 细分场景 k1 = mk_kpi(db, "BH_REVENUE", name="营业收入") mk_val(db, k1, "2026-06", 130.0) mk_budget(db, k1, "2026-06", 100.0) # +30% → red over k2 = mk_kpi(db, "BH_PROFIT", name="净利润") mk_val(db, k2, "2026-06", 105.0) mk_budget(db, k2, "2026-06", 100.0) # +5% → normal k3 = mk_kpi(db, "BH_COST", name="成本", dim="customer") mk_val(db, k3, "2026-06", 75.0) mk_budget(db, k3, "2026-06", 100.0) # -25% → red under k4 = mk_kpi(db, "BH_ZERO_TARGET", name="零目标KPI") mk_val(db, k4, "2026-06", 50.0) mk_budget(db, k4, "2026-06", 0.0) # 预算0 → gray k5 = mk_kpi(db, "BH_EMPTY", name="无数据KPI", target=None) # 完全无数据 → 跳过 return [k1, k2, k3, k4, k5] def test_budget_execution_summary(self, client: TestClient, db: Session): """summary统计与alert_level分级""" create_test_user(db) token = get_token_for_user(client) self._seed(db) resp = client.get(f"{self.BASE}?period=2026-06", headers=auth_header(token)) assert resp.status_code == 200 data = resp.json() assert data["period"] == "2026-06" s = data["summary"] assert s["total"] == 4 # 无数据KPI被跳过 assert s["with_budget"] == 4 assert s["over_budget"] == 1 # +30% assert s["under_budget"] == 1 # -25% assert s["normal"] == 2 # +5% 和 gray levels = {i["kpi_code"]: i["alert_level"] for i in data["items"]} assert levels["BH_REVENUE"] == "red" assert levels["BH_PROFIT"] == "normal" assert levels["BH_COST"] == "red" assert levels["BH_ZERO_TARGET"] == "gray" def test_budget_execution_filters(self, client: TestClient, db: Session): """dimension / alert_level 过滤""" create_test_user(db) token = get_token_for_user(client) self._seed(db) r1 = client.get(f"{self.BASE}?period=2026-06&dimension=finance", headers=auth_header(token)) assert {i["kpi_code"] for i in r1.json()["items"]} == {"BH_REVENUE", "BH_PROFIT", "BH_ZERO_TARGET"} r2 = client.get(f"{self.BASE}?period=2026-06&alert_level=red", headers=auth_header(token)) assert {i["kpi_code"] for i in r2.json()["items"]} == {"BH_REVENUE", "BH_COST"} assert r2.json()["summary"]["total"] == 4 # summary不过滤 class TestKpiTrends: """报表3:KPI趋势报告""" BASE = "/api/cma/reports/kpi-trends" def _seed(self, db: Session): k = mk_kpi(db, "BH_REVENUE", name="营业收入", target=120.0) for i, p in enumerate(["2026-01", "2026-02", "2026-03", "2026-04", "2026-05", "2026-06"]): mk_val(db, k, p, 10 + i * 2) # 10,12,14,16,18,20 上升 k2 = mk_kpi(db, "BH_EMPTY_TREND", name="无数据KPI") return k, k2 def test_trend_up(self, client: TestClient, db: Session): """上升趋势 + 统计值""" create_test_user(db) token = get_token_for_user(client) k, _ = self._seed(db) resp = client.get(f"{self.BASE}?kpi_id={k.id}", headers=auth_header(token)) assert resp.status_code == 200 rows = resp.json()["data"] assert len(rows) == 1 r = rows[0] assert r["kpi_code"] == "BH_REVENUE" assert r["trend_dir"] == "up" assert len(r["trend"]) == 6 assert r["avg"] == 15.0 assert r["max"] == 20.0 assert r["min"] == 10.0 assert r["target_value"] == 120.0 def test_trend_months_limit(self, client: TestClient, db: Session): """months 限制条数""" create_test_user(db) token = get_token_for_user(client) k, _ = self._seed(db) resp = client.get(f"{self.BASE}?kpi_id={k.id}&months=3", headers=auth_header(token)) assert resp.status_code == 200 assert len(resp.json()["data"][0]["trend"]) == 3 def test_trend_no_data(self, client: TestClient, db: Session): """无数据KPI → 空trend + stable""" create_test_user(db) token = get_token_for_user(client) _, k2 = self._seed(db) resp = client.get(f"{self.BASE}?kpi_id={k2.id}", headers=auth_header(token)) assert resp.status_code == 200 r = resp.json()["data"][0] assert r["trend"] == [] assert r["trend_dir"] == "stable" assert r["avg"] is None def test_trend_months_out_of_range(self, client: TestClient, db: Session): """months 越界(2 / 37) → 422""" create_test_user(db) token = get_token_for_user(client) for m in (2, 37): resp = client.get(f"{self.BASE}?months={m}", headers=auth_header(token)) assert resp.status_code == 422 def test_trend_dimension_filter(self, client: TestClient, db: Session): """dimension 过滤""" create_test_user(db) token = get_token_for_user(client) self._seed(db) resp = client.get(f"{self.BASE}?dimension=customer", headers=auth_header(token)) assert resp.status_code == 200 assert resp.json()["data"] == [] class TestBscScorecard: """报表4:四维度绩效评分卡""" BASE = "/api/cma/reports/bsc-scorecard" def test_scorecard_from_kpis(self, client: TestClient, db: Session): """无发布地图 → 按维度聚合KPI算分""" create_test_user(db) token = get_token_for_user(client) k1 = mk_kpi(db, "BH_REVENUE", dim="finance", target=100.0) mk_val(db, k1, "2026-06", 95.0) # 95分 green k2 = mk_kpi(db, "BH_NET_PROFIT", dim="finance", target=100.0) mk_val(db, k2, "2026-06", 50.0) # 50分 red k3 = mk_kpi(db, "BH_SATISFACTION", dim="customer", target=10.0) mk_val(db, k3, "2026-06", 9.0) # 90分 green k4 = mk_kpi(db, "BH_ZERO_TARGET", dim="learning", target=0.0) mk_val(db, k4, "2026-06", 5.0) # 目标0 → gray 无分 resp = client.get(f"{self.BASE}?period=2026-06", headers=auth_header(token)) assert resp.status_code == 200 data = resp.json() assert data["map_id"] is None dims = {d["key"]: d for d in data["dimensions"]} assert dims["finance"]["score"] == 72.5 # (95+50)/2 assert dims["customer"]["score"] == 90.0 assert dims["learning"]["score"] == 0.0 # 无有效数据 assert data["overall_score"] == 54.2 # (72.5+90+0)/3 # level 判定 fin_kpis = {k["code"]: k for k in dims["finance"]["objectives"][0]["kpis"]} assert fin_kpis["BH_REVENUE"]["level"] == "green" assert fin_kpis["BH_NET_PROFIT"]["level"] == "red" learn_kpis = {k["code"]: k for k in dims["learning"]["objectives"][0]["kpis"]} assert learn_kpis["BH_ZERO_TARGET"]["level"] == "gray" def test_scorecard_from_map(self, client: TestClient, db: Session): """有已发布战略地图 → 走地图维度路径""" create_test_user(db) token = get_token_for_user(client) k = mk_kpi(db, "BH_REVENUE", dim="finance", target=100.0) mk_val(db, k, "2026-06", 95.0) dims = [{ "key": "finance", "name": "财务维度", "icon": "💰", "color": "#409eff", "objectives": [{"name": "增收", "kpis": ["BH_REVENUE"]}], }] sm = StrategicMap(title="已发布地图", status="published", dimensions=dims, canvas_data={"connections": []}) db.add(sm) db.commit() resp = client.get(f"{self.BASE}?period=2026-06&map_id={sm.id}", headers=auth_header(token)) assert resp.status_code == 200 data = resp.json() assert data["map_id"] == sm.id assert data["map_title"] == "已发布地图" assert data["dimensions"][0]["score"] == 95.0 assert data["dimensions"][0]["objectives"][0]["kpis"][0]["level"] == "green" def test_scorecard_string_dimensions(self, client: TestClient, db: Session): """dimensions 存为JSON字符串(旧数据兼容)""" create_test_user(db) token = get_token_for_user(client) k = mk_kpi(db, "BH_REVENUE", dim="finance", target=100.0) mk_val(db, k, "2026-06", 88.0) import json as _json sm = StrategicMap(title="字符串维度地图", status="published", dimensions=_json.dumps([{ "key": "finance", "name": "财务", "icon": "💰", "objectives": [{"name": "增收", "kpis": ["BH_REVENUE"]}], }]), canvas_data={"connections": []}) db.add(sm) db.commit() resp = client.get(f"{self.BASE}?period=2026-06", headers=auth_header(token)) assert resp.status_code == 200 assert resp.json()["map_id"] == sm.id class TestProfitStatement: """利润表:旧/新/双列格式""" BASE = "/api/cma/reports/profit-statement" def test_old_format(self, client: TestClient, db: Session): """format=old → 复用管理利润表""" create_test_user(db) token = get_token_for_user(client) seed_profit_kpis(db) resp = client.get(f"{self.BASE}?period=2026-06&format=old", headers=auth_header(token)) assert resp.status_code == 200 data = resp.json() assert "items" in data and len(data["items"]) == 5 def test_new_format_blocks(self, client: TestClient, db: Session): """format=new → 五板块 + 附注,净利润=板块之和""" create_test_user(db) token = get_token_for_user(client) seed_subject_kpis(db) resp = client.get(f"{self.BASE}?period=2026-06&format=new", headers=auth_header(token)) assert resp.status_code == 200 data = resp.json() assert data["format"] == "new" assert len(data["blocks"]) == 5 keys = {b["key"] for b in data["blocks"]} assert keys == {"operating", "investing", "financing", "tax", "discontinued"} # 经营 21.5(100-60-5-10-4+0.5) + 投资 6(3+3) - 筹资 1.5(2-0.5) - 所得税 1 = 25.0 assert data["net_profit"] == 25.0 op = next(b for b in data["blocks"] if b["key"] == "operating") assert op["has_real_data"] is True assert data["notes"]["revenue_total"] == 100.0 assert len(data["notes"]["key_ratios"]) >= 2 def test_dual_format(self, client: TestClient, db: Session): """format=dual → 新旧双列对比""" create_test_user(db) token = get_token_for_user(client) seed_subject_kpis(db) resp = client.get(f"{self.BASE}?period=2026-06&format=dual", headers=auth_header(token)) assert resp.status_code == 200 data = resp.json() assert data["format"] == "dual" assert "old_format" in data and "new_format" in data assert data["new_format"]["net_profit"] == 25.0 class TestMpmCalculate: """MPM管理层指标计算器""" BASE = "/api/cma/reports/mpm-calculate" def test_invalid_type(self, client: TestClient, db: Session): """不支持的指标类型 → 400""" create_test_user(db) token = get_token_for_user(client) resp = client.post(self.BASE, headers=auth_header(token), json={"indicator_type": "not_a_type", "period": "2026-06"}) assert resp.status_code == 400 def test_default_empty_db(self, client: TestClient, db: Session): """空库 → 基准0,has_real_data False""" create_test_user(db) token = get_token_for_user(client) resp = client.post(self.BASE, headers=auth_header(token), json={"indicator_type": "adjusted_net_profit", "period": "2026-06"}) assert resp.status_code == 200 data = resp.json() assert data["has_real_data"] is False assert data["base_value"] == 0 assert data["final_value"] == 0 def test_adjusted_net_profit_with_data(self, client: TestClient, db: Session): """有净利润+投资收益数据 → 调整后净利润 = 21.5 - 3(非经常性投资) = 18.5""" create_test_user(db) token = get_token_for_user(client) seed_subject_kpis(db) resp = client.post(self.BASE, headers=auth_header(token), json={"indicator_type": "adjusted_net_profit", "period": "2026-06"}) assert resp.status_code == 200 data = resp.json() assert data["has_real_data"] is True assert data["base_value"] == 25.0 assert data["final_value"] == 22.0 # 25.0 - 3(非经常性投资收益) assert data["adjustment_count"] == 3 def test_ebitda(self, client: TestClient, db: Session): """EBITDA = 净利润25 + 所得税1 + 利息支出2 = 28.0""" create_test_user(db) token = get_token_for_user(client) seed_subject_kpis(db) resp = client.post(self.BASE, headers=auth_header(token), json={"indicator_type": "ebitda", "period": "2026-06"}) assert resp.status_code == 200 assert resp.json()["final_value"] == 28.0 def test_free_cash_flow(self, client: TestClient, db: Session): """自由现金流 = 经营现金流30(有值时优先)""" create_test_user(db) token = get_token_for_user(client) k = mk_kpi(db, "F_OPERATING_CF") mk_val(db, k, "2026-06", 30.0) resp = client.post(self.BASE, headers=auth_header(token), json={"indicator_type": "free_cash_flow", "period": "2026-06"}) assert resp.status_code == 200 data = resp.json() assert data["base_value"] == 30.0 assert data["final_value"] == 30.0 def test_custom_adjustments(self, client: TestClient, db: Session): """自定义指标+显式调整金额""" create_test_user(db) token = get_token_for_user(client) resp = client.post(self.BASE, headers=auth_header(token), json={ "indicator_type": "custom", "period": "2026-06", "adjustments": [ {"code": "adjustment_1", "name": "加回项", "sign": 1, "checked": True, "amount": 100.0}, {"code": "adjustment_2", "name": "扣除项", "sign": -1, "checked": True, "amount": 30.0}, ], }) assert resp.status_code == 200 assert resp.json()["final_value"] == 70.0 # 0 + 100 - 30 class TestRestatement: """追溯调整:新旧口径对比""" BASE = "/api/cma/reports/restatement" def test_restatement_with_data(self, client: TestClient, db: Session): """旧口径KPI + 新口径映射 → 对比行与净利润对比""" create_test_user(db) token = get_token_for_user(client) # 旧口径 for code, val in [("F_REVENUE", 100.0), ("F_COST", 50.0), ("F_SELLING_EXP", 3.0), ("F_ADMIN_EXP", 20.0), ("F_RD_EXP", 5.0)]: k = mk_kpi(db, code) mk_val(db, k, "2026-06", val) resp = client.get(f"{self.BASE}?period=2026-06", headers=auth_header(token)) assert resp.status_code == 200 data = resp.json() assert data["period"] == "2026-06" names = [i["item_name"] for i in data["items"]] # 管理费用:新旧口径共用F_ADMIN_EXP → 新值=旧值=20(剥离逻辑在KPI口径下不触发) admin = next(i for i in data["items"] if i["item_name"] == "减:管理费用") assert admin["old_value"] == 20.0 assert admin["new_value"] == 20.0 assert admin["needs_adjustment"] is False # 研发费用单独列示行(新30号准则) rd = next(i for i in data["items"] if i["item_name"] == "减:研发费用(单独列示)") assert rd["new_value"] == 5.0 assert rd["needs_adjustment"] is True assert rd["adjustment_reason"] == "新30号准则单独列示" # 旧口径净利润 = 100-50-3-20 = 27;新口径 = 100-50-3-20-5 = 22 npc = data["net_profit_comparison"] assert npc["old_net_profit"] == 27.0 assert npc["new_net_profit"] == 22.0 assert npc["difference"] == -5.0 def test_restatement_empty(self, client: TestClient, db: Session): """空库 → 200 正常返回""" create_test_user(db) token = get_token_for_user(client) resp = client.get(f"{self.BASE}?period=2026-06", headers=auth_header(token)) assert resp.status_code == 200 assert "summary" in resp.json() class TestCategoryMap: """科目→新30号准则板块映射""" BASE = "/api/cma/reports/category-map" def test_fallback_map(self, client: TestClient, db: Session): """无科目数据 → 硬编码映射回退""" create_test_user(db) token = get_token_for_user(client) resp = client.get(self.BASE, headers=auth_header(token)) assert resp.status_code == 200 data = resp.json() assert data["total"] >= 15 assert data["mapping"]["6001"] == "operating" assert "operating" in data["grouped"] assert "tax" in data["grouped"] def test_subject_map(self, client: TestClient, db: Session): """有科目数据 → 用科目实际分类""" create_test_user(db) token = get_token_for_user(client) db.add(Subject(subject_code="6001", subject_name="主营业务收入", new_standard_category="operating", is_active=1)) db.add(Subject(subject_code="6801", subject_name="所得税费用", new_standard_category="tax", is_active=1)) db.add(Subject(subject_code="9999", subject_name="停用科目", new_standard_category="operating", is_active=0)) # 不启用 → 排除 db.commit() resp = client.get(self.BASE, headers=auth_header(token)) assert resp.status_code == 200 data = resp.json() codes = {m["subject_code"] for m in data["subjects"]} assert codes == {"6001", "6801"} class TestBalanceSheet: """资产负债表(新30号准则)""" BASE = "/api/cma/reports/balance-sheet" def test_balance_sheet_demo(self, client: TestClient, db: Session): """无凭证数据 → 示例数据,勾稽平衡""" create_test_user(db) token = get_token_for_user(client) resp = client.get(f"{self.BASE}?period=2026-06", headers=auth_header(token)) assert resp.status_code == 200 data = resp.json() assert len(data["sections"]) == 5 t = data["totals"] assert t["assets"]["end"] == t["liab_equity"]["end"] assert t["balanced"] is True assert data["all_items_have_data"] is False # 行项目含新准则分类 first_section_lines = data["sections"][0]["lines"] assert all("ns_category" in l for l in first_section_lines) def test_balance_sheet_prev_period_boundary(self, client: TestClient, db: Session): """1月 → 期初期间跨年""" create_test_user(db) token = get_token_for_user(client) resp = client.get(f"{self.BASE}?period=2026-01", headers=auth_header(token)) assert resp.status_code == 200 assert resp.json()["prev_period"] == "2025-12" class TestCashFlow: """现金流量表""" BASE = "/api/cma/reports/cash-flow" def test_cash_flow_demo(self, client: TestClient, db: Session): """无数据 → 示例数据三活动""" create_test_user(db) token = get_token_for_user(client) resp = client.get(f"{self.BASE}?period=2026-06", headers=auth_header(token)) assert resp.status_code == 200 data = resp.json() assert len(data["sections"]) == 3 assert set(data["summary"].keys()) == {"net_increase", "begin_cash", "end_cash"} assert "fx_effect" in data def test_cash_flow_op_kpi_override(self, client: TestClient, db: Session): """F_OP_CFLOW 存在 → 经营净额被KPI覆盖""" create_test_user(db) token = get_token_for_user(client) k = mk_kpi(db, "F_OP_CFLOW") mk_val(db, k, "2026-06", 999.0) resp = client.get(f"{self.BASE}?period=2026-06", headers=auth_header(token)) assert resp.status_code == 200 data = resp.json() assert data["sections"][0]["net"] == 999.0 def test_cash_flow_fx_kpi(self, client: TestClient, db: Session): """F_FX_LOSS 存在 → 汇率影响非demo""" create_test_user(db) token = get_token_for_user(client) k = mk_kpi(db, "F_FX_LOSS") mk_val(db, k, "2026-06", 2.5) resp = client.get(f"{self.BASE}?period=2026-06", headers=auth_header(token)) assert resp.status_code == 200 fx = resp.json()["fx_effect"] assert fx["value"] == 2.5 assert fx["is_demo"] is False class TestStatutory: """对外法定报表 组合视图 + 导出""" BASE = "/api/cma/reports/statutory" def test_statutory_combined(self, client: TestClient, db: Session): """三表合一""" create_test_user(db) token = get_token_for_user(client) seed_subject_kpis(db) resp = client.get(f"{self.BASE}?period=2026-06", headers=auth_header(token)) assert resp.status_code == 200 data = resp.json() assert "profit" in data and "balance_sheet" in data and "cash_flow" in data assert data["profit"]["net_profit"] == 25.0 def test_statutory_export(self, client: TestClient, db: Session): """导出xlsx""" create_test_user(db) token = get_token_for_user(client) resp = client.get(f"{self.BASE}/export?period=2026-06", headers=auth_header(token)) assert resp.status_code == 200 assert "spreadsheetml" in resp.headers.get("content-type", "") assert len(resp.content) > 1000 class TestDupont: """杜邦分析""" BASE = "/api/cma/reports/dupont" def test_bohai_fallback(self, client: TestClient, db: Session): """博海无DB数据 → 回退文档常量""" create_test_user(db) token = get_token_for_user(client) resp = client.get(f"{self.BASE}?entity=bohai", headers=auth_header(token)) assert resp.status_code == 200 data = resp.json() assert data["entity_name"] == "陕西博海科技(IT服务)" assert data["roe"] > 0 assert set(data["factors"].keys()) == {"net_profit_margin", "asset_turnover", "financial_leverage"} assert data["raw_data"]["net_profit"] == 14.13 def test_bohai_with_db_data(self, client: TestClient, db: Session): """博海(entity 2) DB有verified KPI → 用DB值""" create_test_user(db) token = get_token_for_user(client) k1 = mk_kpi(db, "F_NET_PROFIT", entity_id=2, target=0) mk_val(db, k1, "2026-H1", 20.0) k2 = mk_kpi(db, "F_REVENUE", entity_id=2, target=0) mk_val(db, k2, "2026-H1", 400.0) resp = client.get(f"{self.BASE}?entity=bohai", headers=auth_header(token)) assert resp.status_code == 200 data = resp.json() assert data["raw_data"]["net_profit"] == 20.0 assert data["raw_data"]["revenue"] == 400.0 assert data["roe"] > 0 def test_hanke_no_data(self, client: TestClient, db: Session): """酣客无数据 → roe None,不报错""" create_test_user(db) token = get_token_for_user(client) resp = client.get(f"{self.BASE}?entity=hanke", headers=auth_header(token)) assert resp.status_code == 200 data = resp.json() assert data["entity_name"] == "陕西酣客文化传媒(白酒经销)" assert data["roe"] is None assert data["factors"]["net_profit_margin"]["value"] is None def test_hanke_with_loss_data(self, client: TestClient, db: Session): """酣客亏损数据 → 负ROE""" create_test_user(db) token = get_token_for_user(client) k1 = mk_kpi(db, "F_REVENUE", entity_id=1, target=0) mk_val(db, k1, "2026-H1", 100.0) k2 = mk_kpi(db, "F_NET_PROFIT", entity_id=1, target=0) mk_val(db, k2, "2026-H1", -10.0) resp = client.get(f"{self.BASE}?entity=hanke", headers=auth_header(token)) assert resp.status_code == 200 data = resp.json() assert data["roe"] == -10.0 assert data["factors"]["net_profit_margin"]["status"] == "🔴" def test_unknown_entity(self, client: TestClient, db: Session): """未知实体 → error""" create_test_user(db) token = get_token_for_user(client) resp = client.get(f"{self.BASE}?entity=xxx", headers=auth_header(token)) assert resp.status_code == 200 assert "error" in resp.json() class TestGenerateReports: """自动报告生成(周报/月报/专项)+ 历史""" BASE = "/api/cma/reports" def _seed_kpis(self, db: Session): k1 = mk_kpi(db, "BH_REVENUE", target=100.0) mk_val(db, k1, "2026-06", 120.0) mk_val(db, k1, "2026-05", 100.0) # 环比+20% k2 = mk_kpi(db, "BH_NET_PROFIT", target=50.0) mk_val(db, k2, "2026-06", 30.0) # 预警 db.add(KPIAlert(kpi_id=k1.id, alert_level="red", alert_message="收入偏离目标", status="pending")) db.add(KPIAlert(kpi_id=k2.id, alert_level="yellow", alert_message="利润预警", status="pending")) # 改善行动 db.add(ActionPlan(kpi_id=k1.id, title="提升毛利率", status="in_progress", progress=50)) db.commit() return k1, k2 def test_generate_invalid_type(self, client: TestClient, db: Session): """非法报告类型 → 400""" create_test_user(db) token = get_token_for_user(client) resp = client.post(f"{self.BASE}/generate", headers=auth_header(token), json={"report_type": "daily"}) assert resp.status_code == 400 def test_generate_monthly(self, client: TestClient, db: Session): """月报生成 + 入库历史""" create_test_user(db) token = get_token_for_user(client) self._seed_kpis(db) resp = client.post(f"{self.BASE}/generate", headers=auth_header(token), json={"report_type": "monthly", "period": "2026-06", "trigger_type": "manual"}) assert resp.status_code == 200 data = resp.json() assert data["report_type"] == "monthly" assert data["id"] > 0 assert "经营分析月报" in data["title"] assert "经营分析月报" in data["markdown"] assert data["json"]["overview"]["red_alerts"] == 1 assert len(data["json"]["budget_execution"]) >= 0 def test_generate_weekly(self, client: TestClient, db: Session): """周报生成(ISO周期间)""" create_test_user(db) token = get_token_for_user(client) self._seed_kpis(db) resp = client.post(f"{self.BASE}/generate", headers=auth_header(token), json={"report_type": "weekly", "period": "2026-W30"}) assert resp.status_code == 200 data = resp.json() assert data["report_type"] == "weekly" assert "经营分析周报" in data["markdown"] assert len(data["json"]["top_changes"]) >= 1 # 有环比数据 def test_generate_special_with_alert(self, client: TestClient, db: Session): """专项报告(事件触发)""" create_test_user(db) token = get_token_for_user(client) k1, _ = self._seed_kpis(db) alert = db.query(KPIAlert).filter_by(kpi_id=k1.id).first() resp = client.post(f"{self.BASE}/generate", headers=auth_header(token), json={"report_type": "special", "period": "2026-06", "trigger_type": "event", "alert_ref": str(alert.id)}) assert resp.status_code == 200 data = resp.json() assert data["report_type"] == "special" assert "专项报告" in data["title"] assert data["json"]["focus_kpi"] == "BH_REVENUE" assert data["json"]["alert_ref"] == str(alert.id) def test_generate_special_no_alerts(self, client: TestClient, db: Session): """专项报告(无预警数据)""" create_test_user(db) token = get_token_for_user(client) resp = client.post(f"{self.BASE}/generate", headers=auth_header(token), json={"report_type": "special", "period": "2026-06"}) assert resp.status_code == 200 assert resp.json()["json"]["focus_kpi"] is None def test_history_empty_then_generated(self, client: TestClient, db: Session): """历史:空 → 生成后有条目 → 详情可取""" create_test_user(db) token = get_token_for_user(client) # 空 r = client.get(f"{self.BASE}/history", headers=auth_header(token)) assert r.status_code == 200 and r.json()["total"] == 0 # 生成 self._seed_kpis(db) gen = client.post(f"{self.BASE}/generate", headers=auth_header(token), json={"report_type": "monthly", "period": "2026-06"}) rid = gen.json()["id"] # 历史列表 r = client.get(f"{self.BASE}/history", headers=auth_header(token)) assert r.json()["total"] >= 1 assert r.json()["data"][0]["id"] == rid # 类型过滤 r = client.get(f"{self.BASE}/history?report_type=monthly", headers=auth_header(token)) assert all(x["report_type"] == "monthly" for x in r.json()["data"]) # 详情 r = client.get(f"{self.BASE}/history/{rid}", headers=auth_header(token)) assert r.status_code == 200 assert "markdown" in r.json() # 404 r = client.get(f"{self.BASE}/history/99999", headers=auth_header(token)) assert r.status_code == 404 class TestReportsPermissions: """权限:报表中心仅 ceo/finance/business 可访问""" BASE = "/api/cma/reports" def test_it_role_denied(self, client: TestClient, db: Session): """it角色访问报表 → 403""" from app.models import User import hashlib it = User(username="it_reports", password_hash=hashlib.sha256("pass123".encode()).hexdigest(), name="IT运维", role="it") db.add(it) db.commit() token = get_token_for_user(client, username="it_reports", password="pass123") resp = client.get(f"{self.BASE}/profit-summary", headers=auth_header(token)) assert resp.status_code == 403 def test_no_token_denied(self, client: TestClient, db: Session): """无token → 403(router级 require_role 直接拒绝)""" resp = client.get(f"{self.BASE}/profit-summary") assert resp.status_code == 403