Hermes CI Fix
ec6af751a5
- 后端新增 GET /api/cma/reports/restatement 端点 - 旧口径vs新口径双列对比 - 自动标记需调整项（管理费用剥离研发费用、财务费用拆解） - 返回净利润对比汇总 - 前端报表中心新增"追溯调整"Tab - 双列表格展示（旧准则/新准则） - 差异自动高亮标记 - 调整原因列、汇总统计 - KPI口径更新（entity_id=1） - F_COST_RATIO 费用率: (销售费用+管理费用-研发费用)/营业收入×100%, target=15% - 新增 F_OP_PROFIT_MARGIN 经营利润率: 经营利润/营业收入×100%, target=5% - 构建部署验证通过
1080 lines
41 KiB
Python
1080 lines
41 KiB
Python
"""
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CMA管理报表中心 — 管理会计OS
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非传统财务报表，聚焦管理决策分析
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报表:
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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
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2. 预算执行报告 — 各KPI预算vs实际vs差异率
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3. KPI趋势报告 — 选定KPI的历史趋势
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4. 四维度绩效评分卡 — BSC健康度雷达图
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"""
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from fastapi import APIRouter, Depends, Query, HTTPException
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from sqlalchemy.orm import Session
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from sqlalchemy import func
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from typing import Optional
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from datetime import datetime, date
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from app.database import get_db
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from app.auth_middleware import require_role, require_auth
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from app.models import KPIDefinition, KPIValue, BudgetPlan, StrategicMap, KPIAlert, User, Subject
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from app.utils.deviation_engine import calc_period_deviation, calc_period_diff
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import logging
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logger = logging.getLogger("cma.reports")
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router = APIRouter(prefix="/api/cma/reports", tags=["管理报表"],
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dependencies=[Depends(require_role("ceo", "finance", "business"))],
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)
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# ============================================================
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# 报表1: 管理利润表
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# ============================================================
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@router.get("/profit-summary")
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def get_profit_summary(
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period: str = Query(None, description="格式 YYYY-MM"),
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db: Session = Depends(get_db),
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):
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"""管理利润表 — 收入→变动成本→边际贡献→固定成本→息税前利润"""
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if period is None:
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period = datetime.now().strftime("%Y-%m")
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# 从KPI数据中获取各利润要素
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def get_val(code: str):
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kpi = db.query(KPIDefinition).filter(KPIDefinition.kpi_code == code).first()
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if not kpi:
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return None
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v = db.query(KPIValue).filter(
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KPIValue.kpi_id == kpi.id, KPIValue.period == period
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).order_by(KPIValue.id.desc()).first()
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return v.actual_value if v else None
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revenue = get_val("F_REVENUE")
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gross_profit_rate = get_val("F_PROFIT_RATE")
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net_profit_rate = get_val("F_NET_PROFIT_RATE")
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cost_ratio = get_val("F_COST_RATIO")
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# 计算利润要素
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# 营收已知，用毛利率算毛利，用成本率算成本
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gross_profit = round(revenue * (gross_profit_rate / 100), 2) if revenue and gross_profit_rate else None
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total_cost = round(revenue * (cost_ratio / 100), 2) if revenue and cost_ratio else None
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net_profit = round(revenue * (net_profit_rate / 100), 2) if revenue and net_profit_rate else None
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# 边际贡献 ≈ 毛利（简化模型）
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contribution_margin = gross_profit
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# 固定成本 ≈ 总成本 - 变动成本（假设变动成本=营收*50%）
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variable_cost = round(revenue * 0.50, 2) if revenue else None
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fixed_cost = round(total_cost - variable_cost, 2) if total_cost and variable_cost else None
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# 找上期做环比
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prev_year, prev_month = period.split("-")
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py, pm = int(prev_year), int(prev_month)
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pm -= 1
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if pm <= 0:
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pm += 12
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py -= 1
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prev_period = f"{py}-{pm:02d}"
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def get_prev_val(code: str):
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kpi = db.query(KPIDefinition).filter(KPIDefinition.kpi_code == code).first()
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if not kpi: return None
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v = db.query(KPIValue).filter(
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KPIValue.kpi_id == kpi.id, KPIValue.period == prev_period
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).order_by(KPIValue.id.desc()).first()
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return v.actual_value if v else None
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prev_revenue = get_prev_val("F_REVENUE")
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prev_gross_profit_rate = get_prev_val("F_PROFIT_RATE")
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prev_net_profit_rate = get_prev_val("F_NET_PROFIT_RATE")
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prev_cost_ratio = get_prev_val("F_COST_RATIO")
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prev_gross_profit = round(prev_revenue * (prev_gross_profit_rate / 100), 2) if prev_revenue and prev_gross_profit_rate else None
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prev_total_cost = round(prev_revenue * (prev_cost_ratio / 100), 2) if prev_revenue and prev_cost_ratio else None
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prev_net_profit = round(prev_revenue * (prev_net_profit_rate / 100), 2) if prev_revenue and prev_net_profit_rate else None
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prev_contribution_margin = prev_gross_profit
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prev_variable_cost = round(prev_revenue * 0.50, 2) if prev_revenue else None
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prev_fixed_cost = round(prev_total_cost - prev_variable_cost, 2) if prev_total_cost and prev_variable_cost else None
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def calc_chg(cur, prev):
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if cur is not None and prev is not None and prev != 0:
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return round((cur - prev) / prev * 100, 2)
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return None
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items = [
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{
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"name": "营业收入",
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"value": revenue,
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"prev_value": prev_revenue,
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"change_rate": calc_chg(revenue, prev_revenue),
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"ratio": 100.0,
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},
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{
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"name": "减：变动成本",
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"value": variable_cost,
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"prev_value": prev_variable_cost,
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"change_rate": calc_chg(variable_cost, prev_variable_cost),
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"ratio": round(variable_cost / revenue * 100, 2) if variable_cost and revenue else None,
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},
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{
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"name": "＝ 边际贡献",
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"value": contribution_margin,
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"prev_value": prev_contribution_margin,
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"change_rate": calc_chg(contribution_margin, prev_contribution_margin),
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"ratio": round(contribution_margin / revenue * 100, 2) if contribution_margin and revenue else None,
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"is_subtotal": True,
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},
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{
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"name": "减：固定成本",
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"value": fixed_cost,
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"prev_value": prev_fixed_cost,
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"change_rate": calc_chg(fixed_cost, prev_fixed_cost),
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"ratio": round(fixed_cost / revenue * 100, 2) if fixed_cost and revenue else None,
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},
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{
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"name": "＝ 息税前利润",
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"value": net_profit,
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"prev_value": prev_net_profit,
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"change_rate": calc_chg(net_profit, prev_net_profit),
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"ratio": round(net_profit / revenue * 100, 2) if net_profit and revenue else None,
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"is_total": True,
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},
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]
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return {
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"period": period,
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"prev_period": prev_period,
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"items": items,
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}
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# ============================================================
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# 报表2: 预算执行报告
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# ============================================================
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@router.get("/budget-execution")
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def get_budget_execution(
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period: str = Query(None, description="格式 YYYY-MM"),
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dimension: Optional[str] = Query(None),
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alert_level: Optional[str] = Query(None),
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db: Session = Depends(get_db),
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):
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"""预算执行报告 — 各KPI预算vs实际vs差异率"""
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if period is None:
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period = datetime.now().strftime("%Y-%m")
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query = db.query(KPIDefinition).filter(KPIDefinition.status == "active")
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if dimension:
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query = query.filter(KPIDefinition.dimension == dimension)
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kpis = query.order_by(KPIDefinition.dimension, KPIDefinition.kpi_code).all()
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items = []
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summary = {"total": 0, "with_budget": 0, "over_budget": 0, "normal": 0, "under_budget": 0}
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for kpi in kpis:
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dev = calc_period_deviation(db, kpi.id, period)
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if dev.get("actual_value") is None and dev.get("budget_value") is None:
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continue # 跳过完全无数据的KPI
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summary["total"] += 1
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if dev.get("deviation_rate") is not None:
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rate = dev["deviation_rate"]
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level = "red" if abs(rate) > 20 else "yellow" if abs(rate) > 10 else "normal"
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if level == "red":
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summary["over_budget"] += 1 if rate > 0 else 0
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summary["under_budget"] += 1 if rate < 0 else 0
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else:
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summary["normal"] += 1
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else:
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level = "gray"
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summary["normal"] += 1
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if dev.get("budget_value") is not None:
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summary["with_budget"] += 1
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items.append({
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"kpi_id": kpi.id,
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"kpi_code": kpi.kpi_code,
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"kpi_name": kpi.kpi_name,
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"dimension": kpi.dimension,
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"unit": kpi.unit,
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"actual_value": dev.get("actual_value"),
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"budget_value": dev.get("budget_value"),
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"deviation_amount": dev.get("deviation_amount"),
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"deviation_rate": dev.get("deviation_rate"),
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"is_over_budget": dev.get("is_over_budget"),
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"alert_level": level,
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})
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# alert_level 过滤
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if alert_level:
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items = [i for i in items if i["alert_level"] == alert_level]
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return {"period": period, "summary": summary, "items": items}
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# ============================================================
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# 报表3: KPI趋势报告
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# ============================================================
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@router.get("/kpi-trends")
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def get_kpi_trends(
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kpi_id: Optional[int] = Query(None),
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dimension: Optional[str] = Query(None),
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months: int = Query(12, ge=3, le=36),
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db: Session = Depends(get_db),
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):
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"""KPI趋势报告 — 选定KPI的历史趋势线"""
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query = db.query(KPIDefinition).filter(KPIDefinition.status == "active")
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if kpi_id:
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query = query.filter(KPIDefinition.id == kpi_id)
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if dimension:
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query = query.filter(KPIDefinition.dimension == dimension)
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kpis = query.order_by(KPIDefinition.dimension, KPIDefinition.kpi_code).all()
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results = []
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for kpi in kpis:
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values = db.query(KPIValue).filter(
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KPIValue.kpi_id == kpi.id
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).order_by(KPIValue.period.desc()).limit(months).all()
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values.reverse()
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trend = [{"period": v.period, "value": v.actual_value} for v in values]
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vals = [v.actual_value for v in values if v.actual_value is not None]
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target = kpi.target_value
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avg_val = round(sum(vals) / len(vals), 2) if vals else None
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max_val = max(vals) if vals else None
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min_val = min(vals) if vals else None
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# 趋势方向
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if len(vals) >= 2:
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first_half = sum(vals[:len(vals)//2]) / (len(vals)//2)
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second_half = sum(vals[len(vals)//2:]) / (len(vals) - len(vals)//2)
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trend_dir = "up" if second_half > first_half * 1.05 else "down" if second_half < first_half * 0.95 else "stable"
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else:
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trend_dir = "stable"
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results.append({
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"kpi_id": kpi.id,
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"kpi_code": kpi.kpi_code,
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"kpi_name": kpi.kpi_name,
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"dimension": kpi.dimension,
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"unit": kpi.unit,
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"target_value": target,
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"trend": trend,
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"trend_dir": trend_dir,
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"avg": avg_val,
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"max": max_val,
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"min": min_val,
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})
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return {"data": results}
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# ============================================================
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# 报表4: 四维度绩效评分卡
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# ============================================================
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DIM_CONFIG = {
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"finance": {"name": "财务维度", "icon": "💰", "color": "#409eff"},
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"customer": {"name": "客户维度", "icon": "🤝", "color": "#67c23a"},
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"process": {"name": "内部流程", "icon": "⚙️", "color": "#e6a23c"},
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"learning": {"name": "学习成长", "icon": "📚", "color": "#f56c6c"},
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}
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@router.get("/bsc-scorecard")
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def get_bsc_scorecard(
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map_id: Optional[int] = Query(None),
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period: Optional[str] = Query(None),
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db: Session = Depends(get_db),
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):
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"""四维度绩效评分卡 — BSC健康度"""
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if period is None:
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period = datetime.now().strftime("%Y-%m")
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# 取最新的已发布地图
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map_query = db.query(StrategicMap).filter(StrategicMap.status == "published")
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if map_id:
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map_query = map_query.filter(StrategicMap.id == map_id)
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sm = map_query.order_by(StrategicMap.updated_at.desc()).first()
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if not sm:
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# 没有已发布地图，按维度聚合KPI
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return _build_scorecard_from_kpis(db, period)
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# 从战略地图维度数据构建评分卡
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dims = sm.dimensions
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if isinstance(dims, str):
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import json
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dims = json.loads(dims)
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dimensions = []
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total_score = 0
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dim_count = 0
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for dim in dims:
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dim_key = dim.get("key", "")
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config = DIM_CONFIG.get(dim_key, {"name": dim.get("name", dim_key), "icon": "📊", "color": "#999"})
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objectives = dim.get("objectives", [])
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obj_results = []
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dim_total = 0
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dim_valid = 0
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for obj in objectives:
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kpi_codes = obj.get("kpis", [])
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kpi_scores = []
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for code in kpi_codes:
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kpi = db.query(KPIDefinition).filter(KPIDefinition.kpi_code == code).first()
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if not kpi: continue
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v = db.query(KPIValue).filter(
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KPIValue.kpi_id == kpi.id, KPIValue.period == period
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).order_by(KPIValue.id.desc()).first()
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if v and v.actual_value and kpi.target_value:
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ratio = v.actual_value / kpi.target_value
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score = min(round(ratio * 100, 1), 100)
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level = "green" if ratio >= 0.9 else "yellow" if ratio >= 0.7 else "red"
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kpi_scores.append({"code": code, "name": kpi.kpi_name, "actual": v.actual_value, "target": kpi.target_value, "score": score, "level": level})
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dim_total += score
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dim_valid += 1
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obj_results.append({
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"name": obj.get("name", ""),
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"kpi_count": len(kpi_codes),
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"kpi_with_data": dim_valid,
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"kpis": kpi_scores,
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})
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dim_score = round(dim_total / dim_valid, 1) if dim_valid > 0 else 0
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dimensions.append({
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"key": dim_key,
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"name": config["name"],
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"icon": config["icon"],
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"color": config["color"],
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"score": dim_score,
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"objectives": obj_results,
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})
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total_score += dim_score
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dim_count += 1
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overall = round(total_score / dim_count, 1) if dim_count > 0 else 0
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return {
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"period": period,
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"map_id": sm.id,
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"map_title": sm.title,
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"overall_score": overall,
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"dimensions": dimensions,
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}
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def _build_scorecard_from_kpis(db: Session, period: str) -> dict:
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"""没有战略地图时，直接按维度聚合KPI算分"""
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kpis = db.query(KPIDefinition).filter(KPIDefinition.status == "active").all()
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dims: dict = {}
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for kpi in kpis:
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dim = kpi.dimension or "other"
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if dim not in dims:
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dims[dim] = {"kpis": [], "total_score": 0, "valid": 0}
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v = db.query(KPIValue).filter(
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KPIValue.kpi_id == kpi.id, KPIValue.period == period
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).order_by(KPIValue.id.desc()).first()
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score = None
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level = "gray"
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if v and v.actual_value and kpi.target_value:
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ratio = v.actual_value / kpi.target_value
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score = min(round(ratio * 100, 1), 100)
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level = "green" if ratio >= 0.9 else "yellow" if ratio >= 0.7 else "red"
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dims[dim]["total_score"] += score
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dims[dim]["valid"] += 1
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dims[dim]["kpis"].append({
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"code": kpi.kpi_code,
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"name": kpi.kpi_name,
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"actual": v.actual_value if v else None,
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"target": kpi.target_value,
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"score": score,
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"level": level,
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})
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dimensions = []
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total_score = 0
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dim_count = 0
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for key, data in dims.items():
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config = DIM_CONFIG.get(key, {"name": key, "icon": "📊", "color": "#999"})
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dim_score = round(data["total_score"] / data["valid"], 1) if data["valid"] > 0 else 0
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dimensions.append({
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"key": key,
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"name": config["name"],
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"icon": config["icon"],
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"color": config["color"],
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"score": dim_score,
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"objectives": [{"name": "全部KPI", "kpis": data["kpis"], "kpi_count": len(data["kpis"]), "kpi_with_data": data["valid"]}],
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})
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total_score += dim_score
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dim_count += 1
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return {
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"period": period,
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"map_id": None,
|
||
"map_title": None,
|
||
"overall_score": round(total_score / dim_count, 1) if dim_count > 0 else 0,
|
||
"dimensions": dimensions,
|
||
}
|
||
|
||
|
||
# ============================================================
|
||
# 利润表: 新30号准则五板块结构 (2027)
|
||
# ============================================================
|
||
|
||
# 科目编码 → 新30号准则板块映射（PRD第118-145行）
|
||
NEW_STANDARD_MAP = {
|
||
# 经营类
|
||
"6001": "operating", # 主营业务收入
|
||
"6051": "operating", # 其他业务收入
|
||
"6401": "operating", # 主营业务成本
|
||
"6402": "operating", # 其他业务成本
|
||
"6601": "operating", # 销售费用
|
||
"6602": "operating", # 管理费用
|
||
"660204": "operating_rd", # 研发费用（从管理费剥离）
|
||
"6603": "operating_fx", # 经营汇兑损益
|
||
"6701": "operating", # 经营资产减值损失
|
||
|
||
# 投资类
|
||
"6011": "investing", # 利息收入（银行存款）
|
||
"6111": "investing", # 投资收益
|
||
"611101": "investing", # 股权投资
|
||
"670101": "investing", # 投资类资产减值
|
||
|
||
# 筹资类
|
||
"660301": "financing", # 利息支出（借款）
|
||
"660302": "financing_fx", # 筹资汇兑损益
|
||
|
||
# 所得税
|
||
"6801": "tax", # 所得税费用
|
||
|
||
# 终止经营
|
||
"6901": "discontinued", # 终止经营损益
|
||
}
|
||
|
||
# 板块 → 展示信息
|
||
BLOCK_INFO = {
|
||
"operating": {
|
||
"name": "一、经营类损益",
|
||
"short_name": "经营类",
|
||
"items": [
|
||
{"code": "6001", "name": "营业收入", "sign": 1},
|
||
{"code": "6051", "name": "其他业务收入", "sign": 1},
|
||
{"code": "6401", "name": "减：营业成本", "sign": -1},
|
||
{"code": "6402", "name": "减：其他业务成本", "sign": -1},
|
||
{"code": "6601", "name": "减：销售费用", "sign": -1},
|
||
{"code": "6602", "name": "减：管理费用", "sign": -1},
|
||
{"code": "660204", "name": "减：研发费用", "sign": -1},
|
||
{"code": "6603", "name": "经营汇兑损益", "sign": 1},
|
||
{"code": "6701", "name": "减：经营资产减值损失", "sign": -1},
|
||
],
|
||
"result_key": "operating_profit",
|
||
"result_name": "经营利润",
|
||
},
|
||
"investing": {
|
||
"name": "二、投资类损益",
|
||
"short_name": "投资类",
|
||
"items": [
|
||
{"code": "6011", "name": "利息收入", "sign": 1},
|
||
{"code": "6111", "name": "投资收益", "sign": 1},
|
||
{"code": "670101", "name": "减：投资类资产减值", "sign": -1},
|
||
],
|
||
"result_key": "investing_profit",
|
||
"result_name": "投资净收益",
|
||
},
|
||
"financing": {
|
||
"name": "三、筹资类损益",
|
||
"short_name": "筹资类",
|
||
"items": [
|
||
{"code": "660301", "name": "减：利息支出", "sign": -1},
|
||
{"code": "660302", "name": "筹资汇兑损益", "sign": 1},
|
||
],
|
||
"result_key": "financing_profit",
|
||
"result_name": "筹资费用净额",
|
||
},
|
||
"tax": {
|
||
"name": "四、所得税费用",
|
||
"short_name": "所得税",
|
||
"items": [
|
||
{"code": "6801", "name": "减：所得税费用", "sign": -1},
|
||
],
|
||
"result_key": "tax_profit",
|
||
"result_name": "所得税费用",
|
||
},
|
||
"discontinued": {
|
||
"name": "五、终止经营损益",
|
||
"short_name": "终止经营",
|
||
"items": [
|
||
{"code": "6901", "name": "终止经营损益", "sign": 1},
|
||
],
|
||
"result_key": "discontinued_profit",
|
||
"result_name": "终止经营损益",
|
||
},
|
||
}
|
||
|
||
|
||
def _get_subject_amount(db: Session, code: str, period: str) -> Optional[float]:
|
||
"""从 subjects + kpi_values 获取科目金额数据"""
|
||
# 尝试从KPI数据获取（KPI编码与科目编码映射）
|
||
kpi_code_map = {
|
||
"6001": "F_REVENUE",
|
||
"6051": "F_REVENUE_OTHER",
|
||
"6401": "F_COST",
|
||
"6402": "F_COST_OTHER",
|
||
"6601": "F_SELLING_EXP",
|
||
"6602": "F_ADMIN_EXP",
|
||
"660204": "F_RD_EXP",
|
||
"6603": "F_FINANCE_EXP",
|
||
"6701": "F_IMPAIRMENT_LOSS",
|
||
"6011": "F_INTEREST_INCOME",
|
||
"6111": "F_INVEST_INCOME",
|
||
"611101": "F_INVEST_INCOME",
|
||
"660301": "F_INTEREST_EXP",
|
||
"660302": "F_FX_LOSS",
|
||
"6801": "F_TAX_EXP",
|
||
"6901": "F_DISCONTINUED",
|
||
}
|
||
|
||
# 1. 优先从 kpi_values 取
|
||
if code in kpi_code_map:
|
||
kpi_code = kpi_code_map[code]
|
||
kpi = db.query(KPIDefinition).filter(KPIDefinition.kpi_code == kpi_code).first()
|
||
if kpi:
|
||
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 is not None:
|
||
return float(v.actual_value)
|
||
|
||
# 2. 从 subjects + voucher_details 取（如果存在）
|
||
try:
|
||
from app.models import VoucherDetail
|
||
result = db.query(
|
||
func.sum(VoucherDetail.debit_amount - VoucherDetail.credit_amount)
|
||
).filter(
|
||
VoucherDetail.subject_code == code,
|
||
VoucherDetail.period == period
|
||
).scalar()
|
||
if result is not None:
|
||
return float(result)
|
||
except Exception:
|
||
pass
|
||
|
||
return None
|
||
|
||
|
||
@router.get("/profit-statement")
|
||
def get_profit_statement(
|
||
period: str = Query(None, description="格式 YYYY-MM"),
|
||
format: str = Query("old", description="old/new"),
|
||
db: Session = Depends(get_db),
|
||
):
|
||
"""利润表 — 支持旧格式和新30号准则五板块格式"""
|
||
if period is None:
|
||
period = datetime.now().strftime("%Y-%m")
|
||
|
||
if format == "old":
|
||
# 旧30号准则格式（保留兼容）
|
||
return get_profit_summary(period=period, db=db)
|
||
|
||
# === 新30号准则：五板块结构 ===
|
||
blocks = []
|
||
total_net_profit = 0
|
||
all_items_have_data = True
|
||
|
||
for block_key in ["operating", "investing", "financing", "tax", "discontinued"]:
|
||
block_cfg = BLOCK_INFO[block_key]
|
||
items = []
|
||
block_subtotal = 0
|
||
block_has_data = False
|
||
|
||
for item_cfg in block_cfg["items"]:
|
||
amount = _get_subject_amount(db, item_cfg["code"], period)
|
||
if amount is not None:
|
||
effective = amount * item_cfg["sign"]
|
||
block_subtotal += effective
|
||
block_has_data = True
|
||
items.append({
|
||
"code": item_cfg["code"],
|
||
"name": item_cfg["name"],
|
||
"amount": round(amount, 2) if amount is not None else None,
|
||
"sign": item_cfg["sign"],
|
||
"effective": round(amount * item_cfg["sign"], 2) if amount is not None else None,
|
||
})
|
||
|
||
# Fallback: 使用PRD示例数据
|
||
if not block_has_data:
|
||
all_items_have_data = False
|
||
block_subtotal = _get_demo_block_total(block_key)
|
||
|
||
block_result = {
|
||
"key": block_key,
|
||
"name": block_cfg["name"],
|
||
"short_name": block_cfg["short_name"],
|
||
"subtotal": round(block_subtotal, 2),
|
||
"subtotal_name": block_cfg["result_name"],
|
||
"items": items,
|
||
"expanded": True,
|
||
"has_real_data": block_has_data,
|
||
}
|
||
blocks.append(block_result)
|
||
total_net_profit += block_subtotal
|
||
|
||
# 合计行：净利润 = 一二三+四+五
|
||
return {
|
||
"period": period,
|
||
"format": "new",
|
||
"title": f"利润表 — 新30号准则（{period}）",
|
||
"blocks": blocks,
|
||
"net_profit": round(total_net_profit, 2),
|
||
"net_profit_name": "净利润",
|
||
"all_items_have_data": all_items_have_data,
|
||
"prev_period": None, # TODO: P1追溯调整
|
||
}
|
||
|
||
|
||
def _get_demo_block_total(block_key: str) -> float:
|
||
"""PRD示例数据 fallback"""
|
||
demo = {
|
||
"operating": -567883,
|
||
"investing": 123456,
|
||
"financing": -98765,
|
||
"tax": -43210,
|
||
"discontinued": 0,
|
||
}
|
||
return demo.get(block_key, 0)
|
||
|
||
|
||
# ============================================================
|
||
# 追溯调整: 2026年数据按新30号准则重述 (P1)
|
||
# ============================================================
|
||
|
||
|
||
@router.get("/restatement")
|
||
def get_restatement(
|
||
period: str = Query(None, description="格式 YYYY-MM"),
|
||
db: Session = Depends(get_db),
|
||
):
|
||
"""2026年数据按新准则重述 — 旧口径vs新口径双列对比，自动标记调整项"""
|
||
if period is None:
|
||
period = datetime.now().strftime("%Y-%m")
|
||
|
||
# 旧口径数据 (传统利润表项目)
|
||
def _old_kpi_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 float(v.actual_value) if v and v.actual_value is not None else None
|
||
|
||
old_revenue = _old_kpi_val("F_REVENUE")
|
||
old_revenue_other = _old_kpi_val("F_REVENUE_OTHER")
|
||
old_cost = _old_kpi_val("F_COST")
|
||
old_cost_other = _old_kpi_val("F_COST_OTHER")
|
||
old_selling_exp = _old_kpi_val("F_SELLING_EXP")
|
||
old_admin_exp = _old_kpi_val("F_ADMIN_EXP")
|
||
old_finance_exp = _old_kpi_val("F_FINANCE_EXP")
|
||
old_rd_exp = _old_kpi_val("F_RD_EXP")
|
||
|
||
# 新口径数据 (从科目映射或kpi_values获取)
|
||
new_revenue = _get_subject_amount(db, "6001", period)
|
||
new_revenue_other = _get_subject_amount(db, "6051", period)
|
||
new_cost = _get_subject_amount(db, "6401", period)
|
||
new_cost_other = _get_subject_amount(db, "6402", period)
|
||
new_selling = _get_subject_amount(db, "6601", period)
|
||
new_admin = _get_subject_amount(db, "6602", period)
|
||
new_rd = _get_subject_amount(db, "660204", period)
|
||
new_interest_income = _get_subject_amount(db, "6011", period)
|
||
new_interest_exp = _get_subject_amount(db, "660301", period)
|
||
new_fx = _get_subject_amount(db, "6603", period)
|
||
new_fx_financing = _get_subject_amount(db, "660302", period)
|
||
new_invest_income = _get_subject_amount(db, "6111", period)
|
||
new_impairment = _get_subject_amount(db, "6701", period)
|
||
new_invest_impairment = _get_subject_amount(db, "670101", period)
|
||
new_tax = _get_subject_amount(db, "6801", period)
|
||
new_discontinued = _get_subject_amount(db, "6901", period)
|
||
|
||
# 旧口径汇总计算
|
||
old_operating_items = [
|
||
{"name": "营业收入", "old_value": old_revenue, "category": "operating"},
|
||
{"name": "其他业务收入", "old_value": old_revenue_other, "category": "operating"},
|
||
{"name": "减：营业成本", "old_value": old_cost, "category": "operating"},
|
||
{"name": "减：其他业务成本", "old_value": old_cost_other, "category": "operating"},
|
||
{"name": "减：销售费用", "old_value": old_selling_exp, "category": "operating"},
|
||
{"name": "减：管理费用", "old_value": old_admin_exp, "category": "operating"},
|
||
{"name": "减：财务费用", "old_value": old_finance_exp, "category": "financing"},
|
||
]
|
||
|
||
# 新口径项目明细
|
||
new_items_map = [
|
||
# 经营类
|
||
{"name": "营业收入", "new_value": new_revenue, "category": "operating"},
|
||
{"name": "其他业务收入", "new_value": new_revenue_other, "category": "operating"},
|
||
{"name": "减：营业成本", "new_value": new_cost, "category": "operating"},
|
||
{"name": "减：其他业务成本", "new_value": new_cost_other, "category": "operating"},
|
||
{"name": "减：销售费用", "new_value": new_selling, "category": "operating"},
|
||
{"name": "减：管理费用（不含研发）", "new_value": new_admin, "category": "operating"},
|
||
{"name": "减：研发费用", "new_value": new_rd, "category": "operating"},
|
||
{"name": "减：经营资产减值损失", "new_value": new_impairment, "category": "operating"},
|
||
{"name": "经营汇兑损益", "new_value": new_fx, "category": "operating"},
|
||
# 投资类
|
||
{"name": "利息收入", "new_value": new_interest_income, "category": "investing"},
|
||
{"name": "投资收益", "new_value": new_invest_income, "category": "investing"},
|
||
{"name": "减：投资类资产减值", "new_value": new_invest_impairment, "category": "investing"},
|
||
# 筹资类
|
||
{"name": "减：利息支出", "new_value": new_interest_exp, "category": "financing"},
|
||
{"name": "筹资汇兑损益", "new_value": new_fx_financing, "category": "financing"},
|
||
# 所得税
|
||
{"name": "减：所得税费用", "new_value": new_tax, "category": "tax"},
|
||
# 终止经营
|
||
{"name": "终止经营损益", "new_value": new_discontinued, "category": "discontinued"},
|
||
]
|
||
|
||
# 构建对比行
|
||
items = []
|
||
adjusted_count = 0
|
||
new_count = 0
|
||
unchanged_count = 0
|
||
|
||
# 先处理旧口径中存在的项目，匹配新口径
|
||
old_new_mapping = {
|
||
"营业收入": "营业收入",
|
||
"其他业务收入": "其他业务收入",
|
||
"减：营业成本": "减：营业成本",
|
||
"减：其他业务成本": "减：其他业务成本",
|
||
"减：销售费用": "减：销售费用",
|
||
"减：管理费用": "减：管理费用（不含研发）",
|
||
}
|
||
|
||
for old_item in old_operating_items:
|
||
name = old_item["name"]
|
||
old_val = old_item["old_value"]
|
||
new_name = old_new_mapping.get(name, name)
|
||
new_item = next((n for n in new_items_map if n["name"] == new_name), None)
|
||
new_val = new_item["new_value"] if new_item else None
|
||
|
||
# 管理费用：旧口径含研发，新口径不含 → 自动调整
|
||
if name == "减：管理费用":
|
||
# 旧管理费 - 旧研发费 = 新管理费（不含研发）
|
||
computed_new = old_val
|
||
if old_admin_exp is not None and old_rd_exp is not None:
|
||
# 如果新口径取不到值，用旧口径推算
|
||
if new_val is None:
|
||
new_val = old_admin_exp - old_rd_exp if old_rd_exp else old_admin_exp
|
||
|
||
diff = round(new_val - old_val, 2) if old_val is not None and new_val is not None else None
|
||
needs_adj = diff is not None and abs(diff) > 0.01
|
||
if needs_adj:
|
||
adjusted_count += 1
|
||
items.append({
|
||
"item_name": name,
|
||
"old_value": old_val,
|
||
"new_value": new_val,
|
||
"difference": diff,
|
||
"needs_adjustment": needs_adj,
|
||
"adjustment_reason": "研发费用剥离" if needs_adj else None,
|
||
"category": old_item["category"],
|
||
})
|
||
# 自动带上研发费用行
|
||
rd_old = None # 旧口径无单独研发费用
|
||
rd_new = new_rd or old_rd_exp
|
||
if rd_new is not None:
|
||
adjusted_count += 1
|
||
items.append({
|
||
"item_name": "减：研发费用（单独列示）",
|
||
"old_value": rd_old,
|
||
"new_value": rd_new,
|
||
"difference": rd_new if rd_new is not None else None,
|
||
"needs_adjustment": rd_new is not None,
|
||
"adjustment_reason": "新30号准则单独列示",
|
||
"category": "operating",
|
||
})
|
||
continue
|
||
|
||
# 财务费用：旧口径一行汇总，新口径拆解为利息收入(投资类)+利息支出(筹资类)
|
||
if name == "减：财务费用":
|
||
fin_old = old_val
|
||
fin_new_total = 0
|
||
fin_new_breakdown = []
|
||
|
||
# 利息支出（筹资类）
|
||
int_exp_val = new_interest_exp
|
||
if int_exp_val is not None:
|
||
fin_new_total += -int_exp_val
|
||
fin_new_breakdown.append({
|
||
"item_name": "减：利息支出（筹资类）",
|
||
"old_value": None,
|
||
"new_value": int_exp_val,
|
||
"difference": None,
|
||
"needs_adjustment": True,
|
||
"adjustment_reason": "财务费用拆解",
|
||
"category": "financing",
|
||
})
|
||
adjusted_count += 1
|
||
|
||
# 筹资汇兑损益
|
||
fx_fin_val = new_fx_financing
|
||
if fx_fin_val is not None:
|
||
fin_new_total += fx_fin_val
|
||
fin_new_breakdown.append({
|
||
"item_name": "筹资汇兑损益",
|
||
"old_value": None,
|
||
"new_value": fx_fin_val,
|
||
"difference": None,
|
||
"needs_adjustment": True,
|
||
"adjustment_reason": "财务费用拆解",
|
||
"category": "financing",
|
||
})
|
||
adjusted_count += 1
|
||
|
||
# 利息收入（投资类）
|
||
int_inc_val = new_interest_income
|
||
if int_inc_val is not None:
|
||
fin_new_breakdown.append({
|
||
"item_name": "利息收入（投资类）",
|
||
"old_value": None,
|
||
"new_value": int_inc_val,
|
||
"difference": None,
|
||
"needs_adjustment": True,
|
||
"adjustment_reason": "财务费用拆解",
|
||
"category": "investing",
|
||
})
|
||
adjusted_count += 1
|
||
|
||
# 经营汇兑损益（经营类）
|
||
fx_op_val = new_fx
|
||
if fx_op_val is not None:
|
||
fin_new_breakdown.append({
|
||
"item_name": "经营汇兑损益（经营类）",
|
||
"old_value": None,
|
||
"new_value": fx_op_val,
|
||
"difference": None,
|
||
"needs_adjustment": True,
|
||
"adjustment_reason": "财务费用拆解",
|
||
"category": "operating",
|
||
})
|
||
adjusted_count += 1
|
||
|
||
items.append({
|
||
"item_name": "减：财务费用",
|
||
"old_value": fin_old,
|
||
"new_value": None,
|
||
"difference": None,
|
||
"needs_adjustment": True,
|
||
"adjustment_reason": "财务费用拆解为投资类利息收入和筹资类利息支出",
|
||
"category": "financing",
|
||
"breakdown": fin_new_breakdown,
|
||
})
|
||
# 把拆解项加到主列表
|
||
for brk in fin_new_breakdown:
|
||
items.append(brk)
|
||
continue
|
||
|
||
# 普通项目直接对比
|
||
diff = round(new_val - old_val, 2) if old_val is not None and new_val is not None else None
|
||
needs_adj = diff is not None and abs(diff) > 0.01
|
||
if needs_adj:
|
||
adjusted_count += 1
|
||
else:
|
||
unchanged_count += 1
|
||
|
||
items.append({
|
||
"item_name": name,
|
||
"old_value": old_val,
|
||
"new_value": new_val,
|
||
"difference": diff,
|
||
"needs_adjustment": needs_adj,
|
||
"adjustment_reason": None,
|
||
"category": old_item["category"],
|
||
})
|
||
|
||
# 新增项目（只有新口径有）
|
||
existing_names = [i["item_name"] for i in items]
|
||
for new_item in new_items_map:
|
||
if new_item["name"] not in existing_names and new_item["new_value"] is not None:
|
||
items.append({
|
||
"item_name": new_item["name"],
|
||
"old_value": None,
|
||
"new_value": new_item["new_value"],
|
||
"difference": None,
|
||
"needs_adjustment": True,
|
||
"adjustment_reason": "新30号准则新增项目",
|
||
"category": new_item["category"],
|
||
})
|
||
new_count += 1
|
||
adjusted_count += 1
|
||
|
||
# 计算旧口径净利润和新口径净利润
|
||
def _calc_net_profit_old():
|
||
"""旧口径净利润 (简化)"""
|
||
rev = old_revenue or 0
|
||
rev_other = old_revenue_other or 0
|
||
c = old_cost or 0
|
||
c_other = old_cost_other or 0
|
||
sell = old_selling_exp or 0
|
||
admin = old_admin_exp or 0
|
||
fin = old_finance_exp or 0
|
||
return rev + rev_other - c - c_other - sell - admin - fin
|
||
|
||
def _calc_net_profit_new():
|
||
"""新口径净利润 = 经营利润 + 投资净收益 + 筹资净费用 + 所得税 + 终止经营"""
|
||
op_items = ["6001", "6051", "6401", "6402", "6601", "6602", "660204", "6603", "6701"]
|
||
inv_items = ["6011", "6111", "670101"]
|
||
fin_items = ["660301", "660302"]
|
||
tax_items = ["6801"]
|
||
dis_items = ["6901"]
|
||
|
||
total = 0
|
||
for codes in [op_items, inv_items, fin_items, tax_items, dis_items]:
|
||
for code in codes:
|
||
amt = _get_subject_amount(db, code, period)
|
||
if amt is not None:
|
||
# 根据BLOCK_INFO中的sign处理
|
||
for bk in BLOCK_INFO.values():
|
||
for ic in bk["items"]:
|
||
if ic["code"] == code:
|
||
total += amt * ic["sign"]
|
||
return round(total, 2)
|
||
|
||
old_net = _calc_net_profit_old()
|
||
new_net = _calc_net_profit_new()
|
||
|
||
return {
|
||
"period": period,
|
||
"items": items,
|
||
"summary": {
|
||
"total_items": len(items),
|
||
"adjusted_items": adjusted_count,
|
||
"new_items": new_count,
|
||
"unchanged_items": unchanged_count,
|
||
},
|
||
"net_profit_comparison": {
|
||
"old_net_profit": round(old_net, 2),
|
||
"new_net_profit": new_net,
|
||
"difference": round(new_net - old_net, 2),
|
||
},
|
||
}
|
||
|
||
|
||
@router.get("/category-map")
|
||
def get_category_map(
|
||
db: Session = Depends(get_db),
|
||
):
|
||
"""返回科目→新30号准则板块映射"""
|
||
subjects_data = db.query(Subject).filter(Subject.is_active == 1).order_by(Subject.subject_code).all()
|
||
|
||
map_list = []
|
||
for s in subjects_data:
|
||
if s.new_standard_category:
|
||
map_list.append({
|
||
"subject_code": s.subject_code,
|
||
"subject_name": s.subject_name,
|
||
"category": s.new_standard_category,
|
||
})
|
||
|
||
# 如果没有数据库数据，返回硬编码映射
|
||
if not map_list:
|
||
# 从 NEW_STANDARD_MAP 反向构造
|
||
all_subjects = db.query(Subject).filter(Subject.is_active == 1).all()
|
||
subj_map = {s.subject_code: s.subject_name for s in all_subjects}
|
||
for code, cat in NEW_STANDARD_MAP.items():
|
||
map_list.append({
|
||
"subject_code": code,
|
||
"subject_name": subj_map.get(code, code),
|
||
"category": cat,
|
||
})
|
||
|
||
# 按板块分组
|
||
grouped = {"operating": [], "operating_rd": [], "operating_fx": [],
|
||
"investing": [], "financing": [], "financing_fx": [],
|
||
"tax": [], "discontinued": []}
|
||
for m in map_list:
|
||
cat = m["category"]
|
||
if cat in grouped:
|
||
grouped[cat].append(m)
|
||
else:
|
||
grouped.setdefault(cat, []).append(m)
|
||
|
||
return {
|
||
"mapping": NEW_STANDARD_MAP,
|
||
"subjects": map_list,
|
||
"grouped": grouped,
|
||
"total": len(map_list),
|
||
}
|
||
|
||
|
||
@router.get("/dupont")
|
||
def get_dupont_analysis(
|
||
entity: str = Query("bohai"),
|
||
db: Session = Depends(get_db),
|
||
):
|
||
"""杜邦分析 — ROE三级拆解 (CMA P2)"""
|
||
if entity == "bohai":
|
||
net_profit = 14.1 # 万
|
||
revenue = 383 # 万
|
||
total_assets = 533 # 万
|
||
equity = 114 # 万
|
||
|
||
net_profit_margin = round(net_profit / revenue * 100, 2)
|
||
asset_turnover = round(revenue / total_assets, 4)
|
||
financial_leverage = round(total_assets / equity, 2)
|
||
roe = round(net_profit_margin / 100 * asset_turnover * financial_leverage * 100, 2)
|
||
|
||
# 上期对比（模拟上一期数据）
|
||
prev_roe = round(11.2, 2)
|
||
roe_change = round(roe - prev_roe, 2)
|
||
|
||
return {
|
||
"entity": "bohai",
|
||
"entity_name": "陕西博海科技（IT服务）",
|
||
"period": "2026年H1",
|
||
"roe": roe,
|
||
"roe_change": roe_change,
|
||
"roe_trend": "up" if roe_change > 0 else "down",
|
||
"prev_roe": prev_roe,
|
||
"factors": {
|
||
"net_profit_margin": {
|
||
"value": net_profit_margin,
|
||
"label": "净利润率",
|
||
"desc": "净利润/收入",
|
||
"status": "🟡" if net_profit_margin < 5 else "✅",
|
||
"assessment": "IT经销行业正常偏低",
|
||
"raw": {"net_profit": net_profit, "revenue": revenue},
|
||
},
|
||
"asset_turnover": {
|
||
"value": asset_turnover,
|
||
"label": "资产周转率",
|
||
"desc": "收入/总资产",
|
||
"status": "🟡" if asset_turnover < 1 else "✅",
|
||
"assessment": "资金效率中等",
|
||
"raw": {"revenue": revenue, "total_assets": total_assets},
|
||
},
|
||
"financial_leverage": {
|
||
"value": financial_leverage,
|
||
"label": "财务杠杆",
|
||
"desc": "总资产/净资产",
|
||
"status": "🟡" if financial_leverage > 3 else "✅",
|
||
"assessment": "负债率78.6%，偏高但可控",
|
||
"raw": {"total_assets": total_assets, "equity": equity},
|
||
},
|
||
},
|
||
"raw_data": {
|
||
"net_profit": net_profit,
|
||
"revenue": revenue,
|
||
"total_assets": total_assets,
|
||
"equity": equity,
|
||
},
|
||
"insight": {
|
||
"improvement": "提高周转率或利润率，而非加杠杆",
|
||
"detail": f"净利润率{net_profit_margin}%偏低，资产周转率{asset_turnover}x中等，财务杠杆{financial_leverage}x偏高。改善方向：提升毛利率或加快库存周转。",
|
||
},
|
||
}
|
||
return {"error": "不支持的实体"}
|