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Task: finance-20261003-dupont-period-basis-design-fullstack (P1; proposer wecom-finance) Basis ruling: finance 2026-10-03 (Boss 09:49 CST DM approval of the design task) - /reports/dupont accepts period/start/end/annualize (default YTD), returns period_start/period_end/basis/annualized metadata; identity guard |ROE - npm x turnover x multiplier| <= 0.05 pp, else identity_broken (no values). - new app/utils/dupont_basis.py = single source of truth (window resolve, flow cumulative via voucher_details, stock average via subject_balances level=1, fail-closed basis_fallback, pure calc + identity check). - scripts/kpi_dupont_deriver.py (idempotent derived writer, dry-run/check/write), scripts/apply_dupont_kpi_defs.py + sql/dupont_kpi_defs_20261003.sql (seed: F_ASSET_TOTAL/F_EQUITY_TOTAL/F_EQUITY_MULTIPLIER as derived; F_ASSET_TURNOVER manual -> derived). Seed already applied under approval 296cc1fd. - scripts/verify_dupont_period_basis.py: read-only acceptance battery A1-A9 (independent SQL recompute). BEFORE (base tree) 1/10 PASS -> AFTER 10/13 PASS; remaining 3 need the deriver value write (approval-gated). - frontend DupontAnalysis.vue: period selector (YTD default) + annualize switch + caliber metadata bar + identity_broken alert. No DDL. No ERP direct connection (old register_dupont_kpis.py caliber dropped).
106 lines
7.7 KiB
SQL
106 lines
7.7 KiB
SQL
-- CMA 杜邦分析「区间取值」KPI 定义收敛 — 2026-10-03
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-- 任务: finance-20261003-dupont-period-basis-design-fullstack（部署目标 cma-backend · cma-frontend）
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-- 口径: 财务Bot 2026-10-03 裁定（任总 09:49 CST DM「立」）—— 详见任务件 §二
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-- 动作:
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-- ① 新增 F_ASSET_TOTAL（总资产）/ F_EQUITY_TOTAL（净资产）/ F_EQUITY_MULTIPLIER（权益乘数）
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-- 为 derived KPI（**两账套**：entity 1 酣客 / entity 2 博海）
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-- ② F_ASSET_TURNOVER 由 manual → derived（口径=区间营业收入 ÷ 平均总资产，由派生器出数）
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-- 单一事实源: app/utils/dupont_basis.py（口径/取数/计算）+ scripts/kpi_dupont_deriver.py（落值）
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-- 幂等: 条件 INSERT（NOT EXISTS）+ 条件 UPDATE，可安全重跑
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-- ⚠️ 取数源: CMA 库内 subject_balances（存量 level=1）+ voucher_details（流量），
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-- **不用**旧脚本 register_dupont_kpis.py 的 ERP 直连近似口径（缺应收/存货）
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-- ── ① entity 1（酣客，旧准则科目：权益 3xxx）────────────────────────────
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INSERT INTO kpi_definitions
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(entity_id, kpi_code, kpi_name, dimension, category, formula, formula_desc,
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data_source_type, data_source, data_owner, frequency, unit, target_value,
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target_calc_type, kpi_level, status, bot_source, created_by, data_source_config)
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SELECT 1, 'F_ASSET_TOTAL', '总资产', 'finance', 'asset_efficiency',
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'期末总资产 = SUM(subject_balances.cb_dr-cb_cr) WHERE level=1 AND subject_code LIKE ''1%''',
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'总资产期末余额（万元），一级科目（level=1）防跨层双计；来源 CMA 库内 subject_balances。'
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'杜邦恒等式需用**平均**口径，见 F_EQUITY_MULTIPLIER 与 /reports/dupont 的 basis=average',
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'derived', '杜邦派生器 kpi_dupont_deriver.py(subject_balances level=1)',
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'财务部', 'monthly', '万元', 0.00, 'accumulate', 'strategic', 'active', 'finance-bot', 1,
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'{"params": {"asset_prefix": "1", "equity_prefixes": ["3"], "revenue_codes": ["5001"], "net_profit_mode": "carry_forward"}, "param_note": "账套科目体系口径，读取入口 app/utils/dupont_basis.py load_dupont_params"}'
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FROM DUAL WHERE NOT EXISTS (
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SELECT 1 FROM kpi_definitions WHERE entity_id = 1 AND kpi_code = 'F_ASSET_TOTAL');
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INSERT INTO kpi_definitions
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(entity_id, kpi_code, kpi_name, dimension, category, formula, formula_desc,
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data_source_type, data_source, data_owner, frequency, unit, target_value,
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target_calc_type, kpi_level, status, bot_source, created_by)
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SELECT 1, 'F_EQUITY_TOTAL', '净资产', 'finance', 'asset_efficiency',
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'期末净资产 = SUM(subject_balances.cb_cr-cb_dr) WHERE level=1 AND subject_code LIKE ''3%''',
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'净资产期末余额（万元）= 所有者权益合计；一级科目（level=1）。来源 CMA 库内 subject_balances',
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'derived', '杜邦派生器 kpi_dupont_deriver.py(subject_balances level=1)',
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'财务部', 'monthly', '万元', 0.00, 'accumulate', 'strategic', 'active', 'finance-bot', 1
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FROM DUAL WHERE NOT EXISTS (
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SELECT 1 FROM kpi_definitions WHERE entity_id = 1 AND kpi_code = 'F_EQUITY_TOTAL');
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INSERT INTO kpi_definitions
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(entity_id, kpi_code, kpi_name, dimension, category, formula, formula_desc,
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data_source_type, data_source, data_owner, frequency, unit, target_value,
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target_calc_type, threshold_green, threshold_yellow, threshold_red,
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kpi_level, status, bot_source, created_by)
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SELECT 1, 'F_EQUITY_MULTIPLIER', '权益乘数', 'finance', 'asset_efficiency',
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'平均总资产 / 平均净资产（(期初+期末)/2，level=1）',
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'权益乘数=平均总资产÷平均净资产；**平均口径** = 区间(期初+期末)/2，与 /reports/dupont '
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'同区间；期初缺失显式回落期末并标注 basis_fallback（禁静默）',
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'derived', '杜邦派生器 kpi_dupont_deriver.py(subject_balances level=1)',
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'财务部', 'monthly', '倍', 2.00, 'ratio', '<=2', '<=3', '>3',
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'strategic', 'active', 'finance-bot', 1
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FROM DUAL WHERE NOT EXISTS (
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SELECT 1 FROM kpi_definitions WHERE entity_id = 1 AND kpi_code = 'F_EQUITY_MULTIPLIER');
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-- ── ① entity 2（博海，新 30 号准则科目：权益 4xxx，损益 6xxx）────────────
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INSERT INTO kpi_definitions
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(entity_id, kpi_code, kpi_name, dimension, category, formula, formula_desc,
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data_source_type, data_source, data_owner, frequency, unit, target_value,
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target_calc_type, kpi_level, status, bot_source, created_by, data_source_config)
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SELECT 2, 'F_ASSET_TOTAL', '总资产', 'finance', 'asset_efficiency',
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'期末总资产 = SUM(subject_balances.cb_dr-cb_cr) WHERE level=1 AND subject_code LIKE ''1%''',
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'总资产期末余额（万元），一级科目（level=1）防跨层双计；来源 CMA 库内 subject_balances',
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'derived', '杜邦派生器 kpi_dupont_deriver.py(subject_balances level=1)',
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'财务部', 'monthly', '万元', 0.00, 'accumulate', 'strategic', 'active', 'finance-bot', 1,
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'{"params": {"asset_prefix": "1", "equity_prefixes": ["4"], "revenue_codes": ["6001", "6051", "6052"], "net_profit_mode": "pnl_net"}, "param_note": "博海用新30号准则科目体系（权益 4xxx / 损益 6xxx），读取入口 app/utils/dupont_basis.py"}'
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FROM DUAL WHERE NOT EXISTS (
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SELECT 1 FROM kpi_definitions WHERE entity_id = 2 AND kpi_code = 'F_ASSET_TOTAL');
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INSERT INTO kpi_definitions
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(entity_id, kpi_code, kpi_name, dimension, category, formula, formula_desc,
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data_source_type, data_source, data_owner, frequency, unit, target_value,
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target_calc_type, kpi_level, status, bot_source, created_by)
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SELECT 2, 'F_EQUITY_TOTAL', '净资产', 'finance', 'asset_efficiency',
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'期末净资产 = SUM(subject_balances.cb_cr-cb_dr) WHERE level=1 AND subject_code LIKE ''4%''',
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'净资产期末余额（万元）= 所有者权益合计（新30号准则 4xxx）；一级科目（level=1）',
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'derived', '杜邦派生器 kpi_dupont_deriver.py(subject_balances level=1)',
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'财务部', 'monthly', '万元', 0.00, 'accumulate', 'strategic', 'active', 'finance-bot', 1
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FROM DUAL WHERE NOT EXISTS (
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SELECT 1 FROM kpi_definitions WHERE entity_id = 2 AND kpi_code = 'F_EQUITY_TOTAL');
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INSERT INTO kpi_definitions
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(entity_id, kpi_code, kpi_name, dimension, category, formula, formula_desc,
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data_source_type, data_source, data_owner, frequency, unit, target_value,
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target_calc_type, threshold_green, threshold_yellow, threshold_red,
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kpi_level, status, bot_source, created_by)
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SELECT 2, 'F_EQUITY_MULTIPLIER', '权益乘数', 'finance', 'asset_efficiency',
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'平均总资产 / 平均净资产（(期初+期末)/2，level=1）',
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'权益乘数=平均总资产÷平均净资产；**平均口径** = 区间(期初+期末)/2，与 /reports/dupont 同区间',
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'derived', '杜邦派生器 kpi_dupont_deriver.py(subject_balances level=1)',
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'财务部', 'monthly', '倍', 2.00, 'ratio', '<=2', '<=3', '>3',
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'strategic', 'active', 'finance-bot', 1
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FROM DUAL WHERE NOT EXISTS (
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SELECT 1 FROM kpi_definitions WHERE entity_id = 2 AND kpi_code = 'F_EQUITY_MULTIPLIER');
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-- ── ② F_ASSET_TURNOVER: manual → derived（两账套）─────────────────────
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-- 值型阈值不改；只改「谁出数 + 口径文本」，避免单位/量级语义被顺手改动
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UPDATE kpi_definitions
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SET data_source_type = 'derived',
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data_source = '杜邦派生器 kpi_dupont_deriver.py(subject_balances + voucher_details)',
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formula = '营业收入 / 平均总资产',
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formula_desc = '总资产周转率 = 区间**累计**营业收入 ÷ 区间**平均**总资产（(期初+期末)/2，level=1）；'
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'单月口径该值天然很小（≠年化），跨期比较请在 /reports/dupont 用 annualize=true（×12/月数）',
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updated_at = NOW()
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WHERE entity_id IN (1, 2) AND kpi_code = 'F_ASSET_TURNOVER'
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AND (data_source_type IS NULL OR data_source_type <> 'derived');
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