docs: M4 阶段报告（2026-10-20）

汇总报表统计与工作台交付范围、关键口径、测试证据与遗留事项。

Co-Authored-By: Claude Code <noreply@anthropic.com>

.gitignore

@@ -64,3 +64,9 @@ CLAUDE.md
 backend/uploads/
 # 数据库备份导出目录（⑨ 备份脚本产物）
 db/backups/
+
+# 外部参考资料（2026-10-20）：T+12.3 数据字典压缩包与解压目录不入版本库
+docs/**/*.rar
+docs/T_12.3数据字典/
+# macOS 压缩包残留元数据
+__MACOSX/

backend/README.md

@@ -114,6 +114,31 @@ app/
 **登录失败一律 400 或 403，绝不使用 401** —— 前端把 401 一律当作「清 token + 跳登录页」，
 若登录接口自身返回 401，用户输错一次密码就会触发「清空 + 跳转 + 报错」的风暴。
 
+### 报表统计接口（M4 ⑤，限管理员/财务/领导）
+
+| 方法 | 路径 | 说明 |
+| --- | --- | --- |
+| GET | `/api/v1/reports/personal-detail` | 个人绩效工资明细表（FR-029：人员/月份/客户类型/产品类别/岗位筛选；响应带 `summary` 全筛选合计） |
+| GET | `/api/v1/reports/department-summary` | 部门绩效工资汇总表（FR-030：月份必填；团队基数与月结聚合行同源；12.5% 与 5% 分列；含成员内联明细、未分配桶、月结冻结对照额） |
+| GET | `/api/v1/reports/business-stats` | 业务统计表（FR-031：发货/回款/绩效为业务累计值，不随业务日期筛选变化） |
+| GET | `/api/v1/reports/payment-stats` | 回款情况统计表（FR-031：8 档天数区间恒在，空桶为 0） |
+| GET | `/api/v1/reports/payment-detail` | 回款区间下钻（`bucket` 必填，未注册编码 400） |
+| GET | `/api/v1/reports/payment-day-buckets` | 区间档位元数据（前端下拉唯一来源，禁止前端硬编码） |
+| GET | `/api/v1/reports/{code}/export` | Excel 导出（文件流非统一信封；含公司页眉/财务复核栏/领导签字栏；超 2 万行 400；行为入操作日志） |
+
+准入 `require_roles(admin, finance, leader)`（FR-030/031；FR-029 的「营销后勤授权范围内」
+待业务权限清单 #6）。前端菜单同层过滤（路由 `allowedRoles`）。
+
+### 工作台接口（M4 ⑧，限管理员/财务/领导）
+
+| 方法 | 路径 | 说明 |
+| --- | --- | --- |
+| GET | `/api/v1/dashboard?month=YYYY-MM` | 四区块一次性返回：经营绩效总览（当月绩效/应付/人数/团队数/月结状态/近 6 个月趋势）、待办（待审批 + 回款未指定批次 + 同步降级）、风险预警（回款逾期/审批超时 + 同步降级）、最近动态（操作日志） |
+
+待办与预警**实时派生**（不落表、不引调度器）；预警阈值走参数体系
+（`warning.enabled` / `warning.receipt.overdue.days` / `warning.approval.timeout.days`，
+V10 种子）；⑥ T+ 同步未建，同步相关条目以 `sync_available=false` 显式降级。
+
 ## 常用命令
 
 ```bash
@@ -196,6 +221,32 @@ bcrypt 5.0 起对超过 72 字节的密码**直接抛 ValueError**（此前是
 - **留痕表的固化设计**：`ownership_change_logs` 与 `business_status_logs` 对客户/业务/人员 ID 均**无外键**（冗余固化，被引用方删除后记录仍完整可读）；RESTRICT 外键反而会把删除逼成 500。删除保护全部由服务层检查承担（人员→团队成员/客户归属引用；客户→业务引用；业务→发货/回款记录）。两张留痕表 append-only、不继承 TimestampMixin。
 - **金额契约**：schema 入参出参一律 `str`，小数超两位直接拒绝（不静默舍入）；服务层 `Decimal`，比率 `Fraction`；毛利润率出参为分数原样字符串（`"997/1000"`，同 M1 计算预览口径），前端原样展示禁止转 float。
 
+### 工作台口径（M4 ⑧，改动前先读）
+
+- **只读聚合**：总览只做 SQL 聚合（SUM / COUNT DISTINCT），不复用报表的部门汇总（后者加载整月台账，过重）；人数用 `COUNT(DISTINCT personnel_id)`——二次分摊拆行会让行数虚高。
+- **待办/预警实时派生**：查询即算，不建待办表/预警表。审批超时取 `approval_orders.create_time`（待审批状态）；回款逾期按「发货单 `ship_date` 超阈值且该批次无任何回款」判定，**已终止业务（status=3）排除**；回款未指定批次 = `receipts.shipment_id IS NULL`。
+- **待办按角色过滤**：`pending_statuses_for_roles`（approval_service）把当前用户角色映射到在途节点——财务只看待财务复核（status=1）、领导只看待领导审核（status=2）、admin 可看全部；多角色取并集。风险预警仍是全局经营视角，不按人裁剪。
+- **预警展示上限**：`items` 最多 20 条，`total` 是全部命中数（前端徽标用它，不能用 `items.length`）。
+- **趋势窗口**：回款趋势先按 `receipt_date` 范围过滤再按 `DATE_FORMAT` 分组，函数列不参与 WHERE，保证索引可用。
+- **同步降级**：⑥ 未建时 `sync_available=false`，前端显示「模块未启用」——不要返回 0 条冒充「无失败」。
+- **参数快照一次解析**：`warning.*` 三个阈值在每次请求只 `resolve_snapshot` 一次，多条规则复用。
+- **导出 SQL 的编码坑**：Windows 下 `alembic upgrade --sql > V*.sql` 默认按控制台 GBK 输出，`test_schema_sync` 按 UTF-8 读取会报 `UnicodeDecodeError`——必须 `PYTHONIOENCODING=utf-8 PYTHONUTF8=1` 前缀。
+
+### 报表口径（M4 ⑤，改动前先读）
+
+- **数据源固定单笔生效行**：四张报表的明细一律 `performance_ledgers.is_active=1 AND calc_type=1`；经理聚合行（`calc_type=2`）**只在部门汇总作冻结对照**（`frozen_amount`）单读。聚合行 `receipt_id` 为 NULL、`payment_days` 为 NULL，混入明细会让合同编号/天数列失真，业务统计的绩效也会被整团队聚合额污染。
+- **调整单并入**：仅 `status=2`（生效），按 `(settlement_month, personnel_id)` 并入，**不要求该人当月有台账行**（只有调整单也要出零绩效成员行）；`direction=1` 补发记 +、`2` 扣减记 −（金额恒正）。待审批/驳回/撤回的金额绝不能进报表——`report_repository.list_month_adjustments` 与调整单管理页的 `list_adjustments` 是两个口径。调整单归属跟随该人普通行的实时 `manager_id`；只有经理个人户的经理跟随本人团队。
+- **回款金额按回款单去重**：二次分摊拆行使同一回款在台账出现多行（负责人 + 参与人），回款统计的金额侧必须 `DISTINCT receipt_id` 后再求和，否则按拆行数翻倍。个人明细页不放「回款金额」列（同一金额重复展示会让合计无法自洽），金额下沉到快照下钻。
+- **部门口径** = `personnel.manager_id` 实时上溯（无独立部门表）；离职人员不按 `status` 过滤，历史业绩留在原团队；无成员经理也出 0 值行（在职经理枚举 ∪ 数据中出现的经理）。团队基数与月结聚合行同源（`services/manager_share.py` 共享模块）。
+- **全公司 5% 的发放口径**：月结只为有台账 bucket 的营销经理各生成一条聚合行（12.5%+5%），**每位经理各计一次 5%**；零成员团队无聚合行、不发 5%。报表的 `aggregate_amount` 优先取冻结聚合行、未生成月结时才用 `manager_team_share` 一次舍入预览；`team_subtotal`/`net_total` = 聚合额 + 调整净额。`team_share_total` 与 `company_share_total` 仅分列展示，两者之和与聚合额的差记入 `aggregate_rounding_diff`（分列各自 q2 会有 0.01～0.02 尾差）。
+- **对拍边界**：报表应发 = 月结 `total_payable` + 调整单净额（调整单不进月结 items）；筛选 `manager_id` 时只汇总展示团队，隐藏金额进 `other_*`，不能与全公司月结总额对拍。
+- **人员归属按行类型**：普通台账行跟随 `manager_id`；经理个人户行在 `manager.personal.included=1` 时归经理本人团队，且经理成员行**只取个人户金额**（其普通行业绩留在上级团队或未分配），保证团队基数 = 成员绩效合计。岗位判定范围必须覆盖所有成员引用的上级，否则其他经理的下属会被误判为「无经理」。按 `manager_id` 筛选时 `unassigned` 为空（语义是「仅看该经理团队」）。
+- **回款天数区间**是 8 档代码常量（`core/report_meta.py`，含「≤0 天先款后货」与「无天数」兜底桶），服务端下发元数据、前端禁止硬编码；空桶恒在且为 0。进度登记回款无台账行，不在回款统计口径内（页面注明）。
+- **导出**：openpyxl 普通 Workbook + `Decimal` 原值 + `number_format`（不写 Excel 公式）；超 `REPORT_EXPORT_MAX_ROWS`（20000）行返回 400；文本列防公式注入（`= + - @` 前缀加 `'`）；服务端文件名为 ASCII（响应头 latin-1 限制），中文名由前端 `link.download` 指定。部门汇总是**单 sheet 分块签字稿**（团队分成汇总 → 全公司 5% 单列 → 对账汇总 → 成员明细 → 未分配明细 → 签字栏）；第二块展示单经理 5%、计入次数与合计，对账块展示团队分成/全公司分成（分列）、聚合行舍入差、调整净额，应发合计 = 团队成员应付 + 未分配应付 + 各经理聚合行金额 + 调整净额合计。筛选页眉把人员/经理/客户/归属人/状态转为名称与中文标签；回款统计两个维度 sheet 共用主表筛选条件。
+- **导出审计**：`audit` 上下文覆盖取数与构建全过程，超限 400 和取数异常都会写失败操作日志（`success=0`）；成功摘要为静态报表标题。
+- **汇总 = 明细合计**：团队/公司基数由台账分桶结果直接得出，报表侧不另算一遍；未筛选时 `团队基数 + 未分配绩效 = 全公司基数`；集成测试逐项断言。
+- **岗位筛选选项**：`GET /api/v1/base/business-roles/options` 仅要求登录（含停用岗位），供财务/领导在报表中按岗位筛选；岗位管理接口仍仅管理员。
+
 ## 常见问题
 
 **起服务报 `APP_SECRET_KEY` 相关错误** —— `backend/.env` 未填或不足 32 字符。这是刻意的 fail-fast：空密钥签发 JWT 是安全问题，必须启动即失败。

backend/alembic/versions/90653814a421_v10_工作台预警规则参数.py

@@ -0,0 +1,143 @@
+"""v10 工作台预警规则参数
+
+Revision ID: 90653814a421
+Revises: ba0217f5091b
+Create Date: 2026-10-19 17:55:48.892998
+
+新增风险预警三条参数（M4 ⑧ 工作台，澄清 #10「做成参数化规则便于调整」）：
+- warning.enabled：总开关（默认 1）
+- warning.receipt.overdue.days：发货后逾期天数（默认 90）
+- warning.approval.timeout.days：审批超时天数（默认 3）
+
+「同步连续失败」规则依赖 ⑥ T+ 同步，模块未建前不设参数、不产生条目。
+"""
+from collections.abc import Sequence
+from datetime import date
+
+from alembic import op
+import sqlalchemy as sa
+
+
+# revision identifiers, used by Alembic.
+revision: str = '90653814a421'
+down_revision: str | Sequence[str] | None = 'ba0217f5091b'
+branch_labels: str | Sequence[str] | None = None
+depends_on: str | Sequence[str] | None = None
+
+_EFFECTIVE_DATE = date(2026, 10, 19)
+
+
+def upgrade() -> None:
+    """种入三个预警参数定义与生效值（append-only 时点化）。"""
+    op.bulk_insert(
+        sa.table(
+            "param_definitions",
+            sa.column("id", sa.BigInteger),
+            sa.column("param_code", sa.String),
+            sa.column("param_name", sa.String),
+            sa.column("param_group", sa.String),
+            sa.column("value_type", sa.String),
+            sa.column("unit", sa.String),
+            sa.column("dimension_type", sa.String),
+            sa.column("options_text", sa.String),
+            sa.column("default_value", sa.String),
+            sa.column("value_min", sa.String),
+            sa.column("value_max", sa.String),
+            sa.column("description", sa.String),
+            sa.column("sort_order", sa.Integer),
+            sa.column("status", sa.Integer),
+        ),
+        [
+            {
+                "id": 21,
+                "param_code": "warning.enabled",
+                "param_name": "风险预警总开关",
+                "param_group": "预警规则",
+                "value_type": "BOOL",
+                "unit": None,
+                "dimension_type": "NONE",
+                "options_text": None,
+                "default_value": "1",
+                "value_min": None,
+                "value_max": None,
+                "description": "工作台风险预警区块总开关：0=关闭（不扫描不展示） 1=开启（默认）",
+                "sort_order": 21,
+                "status": 1,
+            },
+            {
+                "id": 22,
+                "param_code": "warning.receipt.overdue.days",
+                "param_name": "回款逾期天数阈值",
+                "param_group": "预警规则",
+                "value_type": "INT",
+                "unit": "天",
+                "dimension_type": "NONE",
+                "options_text": None,
+                "default_value": "90",
+                "value_min": "1",
+                "value_max": None,
+                "description": "发货后超过该天数仍未回款的发货批次触发预警（澄清 #10 建议默认 90 天）",
+                "sort_order": 22,
+                "status": 1,
+            },
+            {
+                "id": 23,
+                "param_code": "warning.approval.timeout.days",
+                "param_name": "审批超时天数阈值",
+                "param_group": "预警规则",
+                "value_type": "INT",
+                "unit": "天",
+                "dimension_type": "NONE",
+                "options_text": None,
+                "default_value": "3",
+                "value_min": "1",
+                "value_max": None,
+                "description": "待审批单提交后超过该天数未处理触发预警（澄清 #10 建议默认 3 天）",
+                "sort_order": 23,
+                "status": 1,
+            },
+        ],
+    )
+    op.bulk_insert(
+        sa.table(
+            "param_values",
+            sa.column("id", sa.BigInteger),
+            sa.column("param_id", sa.BigInteger),
+            sa.column("dimension_value", sa.String),
+            sa.column("effective_date", sa.Date),
+            sa.column("value_text", sa.String),
+            sa.column("batch_id", sa.BigInteger),
+        ),
+        [
+            {
+                "id": 26,
+                "param_id": 21,
+                "dimension_value": "",
+                "effective_date": _EFFECTIVE_DATE,
+                "value_text": "1",
+                "batch_id": 1,
+            },
+            {
+                "id": 27,
+                "param_id": 22,
+                "dimension_value": "",
+                "effective_date": _EFFECTIVE_DATE,
+                "value_text": "90",
+                "batch_id": 1,
+            },
+            {
+                "id": 28,
+                "param_id": 23,
+                "dimension_value": "",
+                "effective_date": _EFFECTIVE_DATE,
+                "value_text": "3",
+                "batch_id": 1,
+            },
+        ],
+    )
+
+
+def downgrade() -> None:
+    """回滚种子行（行级种子不会被 drop_table 带走，必须显式删除）。"""
+    op.execute("DELETE FROM param_values WHERE id IN (26, 27, 28)")
+    op.execute("DELETE FROM param_definitions WHERE id IN (21, 22, 23)")

backend/alembic/versions/ba0217f5091b_v9_二次分配唯一键补齐.py

@@ -0,0 +1,51 @@
+"""V9：business_secondary_allocations 唯一键补齐（存量库自愈）。
+
+背景：uk(business_id, personnel_id) 是随「就地修改已发布的 V6 迁移」加入的
+（V6 建表语句里已含、硬编码名）；**旧 V6 已应用的存量库 upgrade 到当前
+head 时不会重放 V6**，拿不到该约束，V8 也未补加——两条升级路径的库结构
+漂移（test_schema_sync 只比对表/列集合，约束级漂移拦不住）。
+
+本迁移是**幂等条件式**：约束已存在（新库 / init-dev 重置库 / 已重建的
+开发库）时跳过，不存在（旧 V6 升级库）时补加，避免重复约束名 errno 1826。
+语句写成裸 SQL 而非 op.create_unique_constraint——后者在 --sql 离线导出
+时会无条件输出 DDL，无法携带存在性判断。
+
+注意：补键时若表内已存在重复 (business_id, personnel_id) 数据，ADD
+CONSTRAINT 会失败（有意如此：先由人工清理重复数据再升级，不做静默去重）。
+"""
+
+from alembic import op
+
+revision: str = "ba0217f5091b"
+down_revision: str | None = "c7d2e5a81f30"
+branch_labels = None
+depends_on = None
+
+_UK_NAME = "uk_business_secondary_allocations_business_personnel"
+
+
+def upgrade() -> None:
+    """条件式补唯一键（见模块 docstring 的背景与幂等说明）。"""
+    op.execute(
+        "SET @uk_exists := ("
+        "SELECT COUNT(*) FROM information_schema.TABLE_CONSTRAINTS "
+        "WHERE CONSTRAINT_SCHEMA = DATABASE() "
+        "AND TABLE_NAME = 'business_secondary_allocations' "
+        f"AND CONSTRAINT_NAME = '{_UK_NAME}'"
+        ")"
+    )
+    op.execute(
+        "SET @ddl := IF(@uk_exists = 0, "
+        f"'ALTER TABLE business_secondary_allocations ADD CONSTRAINT {_UK_NAME} "
+        "UNIQUE (business_id, personnel_id)', "
+        "'DO 0')"
+    )
+    op.execute("PREPARE stmt FROM @ddl")
+    op.execute("EXECUTE stmt")
+    op.execute("DEALLOCATE PREPARE stmt")
+
+
+def downgrade() -> None:
+    """有意不撤键：新库由 V6 建表即带该约束、并非本迁移首创，撤掉会让
+    降级路径产生新的漂移；确需撤销请人工评估后执行 DROP INDEX。
+    """

backend/alembic/versions/c7d2e5a81f30_v8_业务答复口径落实_审批开关默认_试用期参数_经理基数开关_台账分摊唯一键.py

@@ -25,8 +25,8 @@ from datetime import date
 import sqlalchemy as sa
 from alembic import op
 
-revision = "c7d2e5a81f30"
-down_revision = "3bca400421c6"
+revision: str = "c7d2e5a81f30"
+down_revision: str | None = "3bca400421c6"
 branch_labels = None
 depends_on = None
 

backend/app/api/deps.py

@@ -119,20 +119,23 @@ AdminUser = Annotated[User, Depends(require_admin)]
 LoginUser = Annotated[User, Depends(get_current_user)]
 
 
-def require_roles(*role_codes: str):
+def require_roles(*role_codes: str, message: str = "无权访问审批管理"):
     """要求当前用户具备任一指定角色（依赖工厂）。
 
     与 require_admin 的差别：admin 不是天然放行——传入集合里显式含
     ROLE_ADMIN 才可见。用于审批等模块的粗粒度准入；节点级准入仍由
     service 按单据状态二次校验（双层：模块可见 ≠ 可操作）。
 
+    ``message`` 允许各模块替换 403 文案（默认值保持审批模块原文案，
+    避免既有调用与测试变动）。
+
     :raises ForbiddenError: 已登录但不具备任一指定角色（403）
     """
 
     def _checker(current_user: Annotated[User, Depends(get_current_user)]) -> User:
         codes = set(user_repository.get_role_codes(current_user))
         if not codes & set(role_codes):
-            raise ForbiddenError("无权访问审批管理")
+            raise ForbiddenError(message)
         return current_user
 
     return _checker

backend/app/api/router.py

@@ -8,6 +8,7 @@ from fastapi import APIRouter
 
 from app.api import health
 from app.api.v1 import auth
+from app.api.v1.base import business_roles as base_business_roles
 from app.api.v1.base import customers as base_customers
 from app.api.v1.base import personnel as base_personnel
 from app.api.v1.base import products as base_products
@@ -16,6 +17,8 @@ from app.api.v1.business import ratings as business_ratings
 from app.api.v1.business import receipts as business_receipts
 from app.api.v1.business import shipments as business_shipments
 from app.api.v1.calc import router as calc_router
+from app.api.v1.dashboard import router as dashboard_router
+from app.api.v1.reports import router as reports_router
 from app.api.v1.settlements import router as settlements_router
 from app.api.v1.system import approvals as system_approvals
 from app.api.v1.system import business_roles as system_business_roles
@@ -51,6 +54,7 @@ base_router = APIRouter(prefix="/base")
 base_router.include_router(base_personnel.router)
 base_router.include_router(base_products.router)
 base_router.include_router(base_customers.router)
+base_router.include_router(base_business_roles.router)
 v1_router.include_router(base_router)
 
 # 业务数据（需求 2.2）：/api/v1/business/*，业务操作登录即可访问
@@ -65,5 +69,9 @@ v1_router.include_router(business_router)
 v1_router.include_router(calc_router)
 # 月度结算（M3 ④）：/api/v1/settlements/*，读登录即可、写限管理员与营销后勤
 v1_router.include_router(settlements_router)
+# 报表统计（M4 ⑤）：/api/v1/reports/*，只读，限管理员/财务/领导
+v1_router.include_router(reports_router)
+# 工作台（M4 ⑧）：/api/v1/dashboard，四区块只读聚合，限管理员/财务/领导
+v1_router.include_router(dashboard_router)
 
 api_router.include_router(v1_router)

backend/app/api/v1/base/business_roles.py

@@ -0,0 +1,40 @@
+"""岗位下拉选项（基础数据与报表筛选共用）。
+
+岗位管理本身仅管理员可用（FR-006），但报表的「岗位」筛选对财务/领导
+开放（FR-029）。为避免把管理接口整体放开，这里提供只读、登录即可的
+启用岗位选项；写操作仍走 `/system/business-roles` 的管理员端点。
+"""
+
+from typing import Annotated
+
+from fastapi import APIRouter, Depends
+
+from app.api.deps import DbSession, get_current_user
+from app.core.response import ApiResponse, ok
+from app.models import User
+from app.repositories import business_role_repository
+
+router = APIRouter(prefix="/business-roles", tags=["人员管理"])
+
+# 基础数据是业务操作：登录即可，不要求管理员
+CurrentUser = Annotated[User, Depends(get_current_user)]
+
+
+@router.get("/options", response_model=ApiResponse[list[dict]], summary="岗位下拉选项")
+def list_options(session: DbSession, _: CurrentUser) -> ApiResponse[list[dict]]:
+    """岗位选项（登录即可；含停用——人员档案可能仍引用停用岗位）。
+
+    岗位规模有限（内置 + 自定义），一次取足够上限，不做分页。
+    """
+    roles = business_role_repository.list_roles(session, offset=0, limit=1000)
+    return ok(
+        [
+            {
+                "id": role.id,
+                "role_code": role.role_code,
+                "role_name": role.role_name,
+                "status": role.status,
+            }
+            for role in roles
+        ]
+    )

backend/app/api/v1/dashboard.py

@@ -0,0 +1,44 @@
+"""工作台接口（M4 ⑧）：四区块一次性聚合。
+
+准入：管理员/财务/领导（与报表、审批接口一致；FR-033/036 的「全部用户」
+待业务权限清单 #6 答复后再放宽）。只读接口，不写操作日志。
+"""
+
+from typing import Annotated
+
+from fastapi import APIRouter, Depends, Query
+
+from app.api.deps import DbSession, require_roles
+from app.core.constants import ROLE_ADMIN, ROLE_FINANCE, ROLE_LEADER
+from app.core.response import ApiResponse, ok
+from app.models import User
+from app.schemas.dashboard import DashboardOut
+from app.services import dashboard_service
+
+router = APIRouter(prefix="/dashboard", tags=["工作台"])
+
+_DashboardUser = Annotated[
+    User,
+    Depends(
+        require_roles(
+            ROLE_ADMIN, ROLE_FINANCE, ROLE_LEADER, message="无权访问工作台"
+        )
+    ),
+]
+
+
+@router.get("", response_model=ApiResponse[DashboardOut], summary="工作台四区块")
+def get_dashboard(
+    session: DbSession,
+    current_user: _DashboardUser,
+    month: Annotated[
+        str | None, Query(max_length=7, description="统计月份 YYYY-MM，默认当月")
+    ] = None,
+) -> ApiResponse[DashboardOut]:
+    """一次返回经营总览/待办/风险预警/最近动态（待办与预警实时派生）。
+
+    待办按当前用户角色只返回其可操作节点（admin 可查看全部在途单）。
+    """
+    return ok(
+        dashboard_service.get_dashboard(session, month, current_user=current_user)
+    )

backend/app/api/v1/reports.py

@@ -0,0 +1,191 @@
+"""报表统计接口（M4 ⑤）：四张报表只读查询 + Excel 导出。
+
+准入：管理员/财务/领导（FR-030/031 明确；FR-029 的营销后勤「授权范围内」
+待权限清单 #6，暂不开放）。前后端双层：前端 allowedRoles 控菜单，本层
+require_roles 兜底。
+
+导出返回文件流（非统一信封），沿用参数导出先例：服务端文件名为 ASCII
+（HTTP 头按 latin-1 编码，中文名会 UnicodeEncodeError），中文名由前端
+``link.download`` 指定。
+"""
+
+from datetime import date
+from typing import Annotated, Literal
+
+from fastapi import APIRouter, Depends, Path, Query
+from fastapi.responses import StreamingResponse
+from pydantic import BaseModel, ValidationError
+
+from app.api.deps import DbSession, RequestMetaDep, require_roles
+from app.core.constants import ROLE_ADMIN, ROLE_FINANCE, ROLE_LEADER
+from app.core.exceptions import BadRequestError
+from app.core.response import ApiResponse, ok
+from app.models import User
+from app.schemas.report import (
+    BusinessStatsQuery,
+    BusinessStatsRow,
+    DepartmentSummaryOut,
+    DepartmentSummaryQuery,
+    PaymentDetailQuery,
+    PaymentDetailRow,
+    PaymentStatsOut,
+    PaymentStatsQuery,
+    PersonalDetailQuery,
+    PersonalDetailRow,
+    ReportPage,
+)
+from app.services import report_service
+
+router = APIRouter(prefix="/reports", tags=["绩效工资 · 报表统计"])
+
+_ReportViewer = Annotated[
+    User,
+    Depends(require_roles(ROLE_ADMIN, ROLE_FINANCE, ROLE_LEADER, message="无权访问报表统计")),
+]
+
+
+@router.get(
+    "/personal-detail",
+    response_model=ApiResponse[ReportPage[PersonalDetailRow]],
+    summary="个人绩效工资明细表",
+)
+def personal_detail(
+    session: DbSession,
+    _: _ReportViewer,
+    query: Annotated[PersonalDetailQuery, Query()],
+) -> ApiResponse[ReportPage[PersonalDetailRow]]:
+    """按人员/月份/客户类型/产品类别/岗位查明细（口径与台账一致）。"""
+    return ok(report_service.list_personal_detail(session, query))
+
+
+@router.get(
+    "/department-summary",
+    response_model=ApiResponse[DepartmentSummaryOut],
+    summary="部门绩效工资汇总表",
+)
+def department_summary(
+    session: DbSession,
+    _: _ReportViewer,
+    query: Annotated[DepartmentSummaryQuery, Query()],
+) -> ApiResponse[DepartmentSummaryOut]:
+    """按经理团队/月份汇总（团队基数与月结聚合行同源）。"""
+    return ok(report_service.department_summary(session, query))
+
+
+@router.get(
+    "/business-stats",
+    response_model=ApiResponse[ReportPage[BusinessStatsRow]],
+    summary="业务统计表",
+)
+def business_stats(
+    session: DbSession,
+    _: _ReportViewer,
+    query: Annotated[BusinessStatsQuery, Query()],
+) -> ApiResponse[ReportPage[BusinessStatsRow]]:
+    """按业务查询发货、回款、绩效（回款/绩效为业务累计值）。"""
+    return ok(report_service.business_stats(session, query))
+
+
+@router.get(
+    "/payment-stats",
+    response_model=ApiResponse[PaymentStatsOut],
+    summary="回款情况统计表",
+)
+def payment_stats(
+    session: DbSession,
+    _: _ReportViewer,
+    query: Annotated[PaymentStatsQuery, Query()],
+) -> ApiResponse[PaymentStatsOut]:
+    """按回款天数区间/客户类型/产品类别统计（空桶恒在且为 0）。"""
+    return ok(report_service.payment_stats(session, query))
+
+
+@router.get(
+    "/payment-detail",
+    response_model=ApiResponse[ReportPage[PaymentDetailRow]],
+    summary="回款区间下钻",
+)
+def payment_detail(
+    session: DbSession,
+    _: _ReportViewer,
+    query: Annotated[PaymentDetailQuery, Query()],
+) -> ApiResponse[ReportPage[PaymentDetailRow]]:
+    """区间桶下钻到单笔台账行（含回款金额与批次号）。"""
+    return ok(report_service.payment_detail(session, query))
+
+
+@router.get(
+    "/payment-day-buckets", response_model=ApiResponse[list[dict]], summary="回款天数区间档位"
+)
+def payment_day_buckets(_: _ReportViewer) -> ApiResponse[list[dict]]:
+    """区间档位元数据（前端渲染下拉/表头，禁止前端硬编码档位）。"""
+    return ok(report_service.get_payment_day_buckets())
+
+
+class ExportQuery(BaseModel):
+    """导出通用筛选参数（按报表编码取用相关字段，未用字段忽略）。"""
+
+    settlement_month: str | None = None
+    personnel_id: int | None = None
+    customer_type: str | None = None
+    product_category: str | None = None
+    role_code: str | None = None
+    manager_id: int | None = None
+    keyword: str | None = None
+    customer_id: int | None = None
+    owner_personnel_id: int | None = None
+    status: int | None = None
+    date_from: date | None = None
+    date_to: date | None = None
+
+
+@router.get("/{code}/export", summary="导出报表 Excel")
+def export_report(
+    code: Annotated[
+        Literal["personal-detail", "department-summary", "business-stats", "payment-stats"],
+        Path(description="报表编码"),
+    ],
+    session: DbSession,
+    current_user: _ReportViewer,
+    meta: RequestMetaDep,
+    query: Annotated[ExportQuery, Query()],
+) -> StreamingResponse:
+    """导出 xlsx（含公司页眉/财务复核栏/领导签字栏），行为入操作日志。"""
+    content, filename = report_service.export_report(
+        session,
+        code,
+        _build_export_query(code, query),
+        operator=current_user,
+        meta=meta,
+    )
+    return StreamingResponse(
+        iter([content]),
+        media_type="application/vnd.openxmlformats-officedocument.spreadsheetml.sheet",
+        headers={
+            "Content-Disposition": (f'attachment; filename="{filename}_{date.today():%Y%m%d}.xlsx"')
+        },
+    )
+
+
+def _build_export_query(code: str, query: ExportQuery):
+    """导出参数 → 各报表自己的查询模型（department-summary 月份必填由模型校验）。
+
+    手工构造模型抛出的是 `pydantic.ValidationError`，不是 FastAPI 的
+    `RequestValidationError`——不在这里转换就会落到全局 500。导出参数
+    非法与查询接口一样应当是 400。
+    """
+    data = query.model_dump()
+    model = {
+        "personal-detail": PersonalDetailQuery,
+        "department-summary": DepartmentSummaryQuery,
+        "business-stats": BusinessStatsQuery,
+        "payment-stats": PaymentStatsQuery,
+    }[code]
+    try:
+        return model(**data)
+    except ValidationError as exc:
+        first = exc.errors()[0]
+        location = ".".join(str(part) for part in first.get("loc", ()))
+        message = first.get("msg", "参数错误")
+        detail = f"{location} {message}" if location else message
+        raise BadRequestError(f"参数错误：{detail}") from exc

backend/app/core/captcha_image.py

@@ -27,11 +27,12 @@ _WIDTH, _HEIGHT = 120, 40
 _FONT_SIZE = 25
 _PADDING = 8
 
-# 与前端配色呼应：墨色字符、青灰干扰、素纸底
-_INK = (15, 54, 70)
-_INTERFERENCE = (126, 156, 170)
-_SPECKLE = (168, 183, 192)
-_PAPER = (247, 246, 242)
+# 与前端 v3 配色呼应（--ys-ink / --ys-ink-2 / --ys-ink-3 / --ys-paper）：
+# 墨色字符、次级墨干扰、辅助墨噪点、纸白底
+_INK = (28, 35, 51)  # #1c2333
+_INTERFERENCE = (91, 101, 119)  # #5b6577
+_SPECKLE = (154, 163, 178)  # #9aa3b2
+_PAPER = (255, 255, 255)  # #ffffff
 
 _SPECKLE_COUNT = 46
 _INTERFERENCE_LINES = 2

backend/app/core/constants.py

@@ -87,6 +87,7 @@ MODULE_SYSTEM_SETTINGS = "系统设置"
 MODULE_APPROVAL = "审批管理"
 MODULE_CALC = "绩效核算"
 MODULE_SETTLEMENT = "月度结算"
+MODULE_REPORT = "报表统计"
 
 # ===== 单据编号前缀（{前缀}{YYYYMMDD}-{当日4位序号}，序号按自然日重置）=====
 # 一期为代码常量（业务未提出配置诉求）；如需可配置，走 M1 参数体系新增参数组
@@ -105,3 +106,4 @@ ACTION_ENABLE = "启用"
 ACTION_DISABLE = "禁用"
 ACTION_APPROVE = "审批通过"
 ACTION_REJECT = "审批驳回"
+ACTION_EXPORT = "导出"

backend/app/core/month.py

@@ -0,0 +1,26 @@
+"""月份参数校验（YYYY-MM）——叶子模块。
+
+报表、月结与调整单共用同一套校验：只校验长度会放过 `2026-13` 这类
+非法月份，一路传到 `calendar.monthrange` 才抛 ValueError，最终被全局
+处理器当成服务端异常（500）。月份范围必须在入口处拦住，才能返回 400。
+"""
+
+import re
+
+_MONTH_RE = re.compile(r"^\d{4}-(0[1-9]|1[0-2])$")
+
+
+def validate_month(value: str) -> str:
+    """校验 YYYY-MM 且月份 01-12；非法抛 ValueError（Pydantic 友好）。
+
+    年份 0000 也拒绝：`date(0, ...)` 同样会抛 ValueError，且业务上不存在。
+    """
+    if not _MONTH_RE.match(value) or int(value[:4]) == 0:
+        raise ValueError("月份格式须为 YYYY-MM（01-12）")
+    return value
+
+
+def parse_month(value: str) -> tuple[int, int]:
+    """校验并返回 (year, month)，供服务层计算月末等使用。"""
+    validate_month(value)
+    return int(value[:4]), int(value[5:7])

backend/app/core/report_meta.py

@@ -0,0 +1,79 @@
+"""报表统计元数据（区间桶、中文标签、导出上限）——叶子模块。
+
+刻意不导入 app 内任何模块：report_service 与 report_export 都要消费这里的
+定义，若它反向依赖 service 层会形成循环导入；也不走参数体系——FR-031
+「区间可配置」一期以代码常量落地（参数化需注册表 + 迁移 + init-dev +
+registry 测试四处同改，业务未提诉求前不做），配置缝收在
+get_payment_day_buckets 单函数，未来在线可配时只改该函数。
+"""
+
+from dataclasses import dataclass
+
+
+@dataclass(frozen=True, slots=True)
+class DayBucket:
+    """回款天数区间档位：min/max 均为 None 表示「无回款天数」兜底桶。"""
+
+    code: str
+    label: str
+    min_days: int | None
+    max_days: int | None
+
+
+# 8 档区间（催办清单 R2 默认口径）。两个兜底桶必须保留：payment_days 可空
+# （回款未指定发货批次）且可为负（先款后货照实负值），缺了它们这些行会
+# 静默消失、金额对不上。
+PAYMENT_DAY_BUCKETS: tuple[DayBucket, ...] = (
+    DayBucket("le0", "≤0 天（先款后货）", None, 0),
+    DayBucket("1-30", "1-30 天", 1, 30),
+    DayBucket("31-60", "31-60 天", 31, 60),
+    DayBucket("61-90", "61-90 天", 61, 90),
+    DayBucket("91-180", "91-180 天", 91, 180),
+    DayBucket("181-360", "181-360 天", 181, 360),
+    DayBucket("361+", "361 天以上", 361, None),
+    DayBucket("none", "无回款天数", None, None),
+)
+
+CUSTOMER_TYPE_LABELS: dict[str, str] = {
+    "personal": "个人户",
+    "manager_personal": "经理个人户",
+    "enterprise": "企业户",
+}
+
+# mixed 不在 core.constants.PRODUCT_CATEGORIES（那只是可维护的档案类别），
+# 但台账行可以是 mixed（混合业务行级明细入 snapshot_json），报表必须能标它
+PRODUCT_CATEGORY_LABELS: dict[str, str] = {
+    "municipal_water": "市政水利",
+    "rail_transit": "轨道交通",
+    "mixed": "混合业务",
+}
+
+# 业务状态中文标签：导出列、筛选页眉与前端标签共用同一份映射
+BUSINESS_STATUS_LABELS: dict[int, str] = {1: "进行中", 2: "已完成", 3: "已终止"}
+
+REPORT_TEMPLATE_VERSION = "V1.2"
+# 导出超限即拒绝（需求「大数据量分批/超限提示」二选一取后者）：普通
+# Workbook 全量载入内存，2 万行约数十 MB，超过该量级必须引导按月导出
+REPORT_EXPORT_MAX_ROWS = 20000
+
+
+def get_payment_day_buckets() -> tuple[DayBucket, ...]:
+    """区间档位唯一出口：前端下拉与分桶都以本函数返回为准，禁止硬编码。
+
+    未来「区间在线可配」时改此处读参数即可，调用方与前端零改动。
+    """
+    return PAYMENT_DAY_BUCKETS
+
+
+def bucket_of(payment_days: int | None) -> DayBucket:
+    """把单笔回款天数落入对应区间桶；未匹配任何区间按「无回款天数」兜底。"""
+    if payment_days is None:
+        return next(b for b in PAYMENT_DAY_BUCKETS if b.code == "none")
+    for bucket in PAYMENT_DAY_BUCKETS:
+        if bucket.code == "none":
+            continue
+        lower_ok = bucket.min_days is None or payment_days >= bucket.min_days
+        upper_ok = bucket.max_days is None or payment_days <= bucket.max_days
+        if lower_ok and upper_ok:
+            return bucket
+    return next(b for b in PAYMENT_DAY_BUCKETS if b.code == "none")

backend/app/repositories/dashboard_repository.py

@@ -0,0 +1,237 @@
+"""工作台仓储：四区块的只读聚合查询；不 commit、不抛业务异常。
+
+总览只做 SQL 聚合（SUM/COUNT DISTINCT），不复用报表的
+``department_summary``——后者会加载整月台账并逐团队查人员，适合报表页，
+不适合每次打开工作台。
+"""
+
+from datetime import date, datetime
+
+from sqlalchemy import exists, func, or_, select
+from sqlalchemy.orm import Session
+
+from app.models import (
+    ApprovalOrder,
+    Business,
+    BusinessRole,
+    MonthlySettlement,
+    PerformanceLedger,
+    Personnel,
+    Receipt,
+    Shipment,
+)
+from app.models.approval import (
+    APPROVAL_STATUS_PENDING_FINANCE,
+    APPROVAL_STATUS_PENDING_LEADER,
+)
+
+_ACTIVE_SINGLE = (PerformanceLedger.calc_type == 1, PerformanceLedger.is_active == 1)
+_PENDING_STATUSES = (
+    APPROVAL_STATUS_PENDING_FINANCE,
+    APPROVAL_STATUS_PENDING_LEADER,
+)
+
+
+# ==== 经营绩效总览 ====
+
+def sum_month_performance(session: Session, month: str) -> dict:
+    """当月单笔生效行合计与人员数（拆行求和不失真，人数需 DISTINCT）。"""
+    return session.execute(
+        select(
+            func.coalesce(func.sum(PerformanceLedger.performance_amount), 0).label(
+                "performance_total"
+            ),
+            func.coalesce(func.sum(PerformanceLedger.payable_amount), 0).label("payable_total"),
+            func.count(func.distinct(PerformanceLedger.personnel_id)).label("person_count"),
+        ).where(
+            PerformanceLedger.settlement_month == month,
+            *_ACTIVE_SINGLE,
+        )
+    ).mappings().one()
+
+
+def performance_trend(session: Session, months: list[str]) -> dict[str, object]:
+    """近 N 个月绩效合计（按台账归属月）。"""
+    rows = session.execute(
+        select(
+            PerformanceLedger.settlement_month,
+            func.coalesce(func.sum(PerformanceLedger.performance_amount), 0),
+        )
+        .where(
+            PerformanceLedger.settlement_month.in_(months),
+            *_ACTIVE_SINGLE,
+        )
+        .group_by(PerformanceLedger.settlement_month)
+    ).all()
+    return dict(rows)
+
+
+def receipt_trend(
+    session: Session, *, start_date: date, end_date: date
+) -> dict[str, object]:
+    """近 N 个月回款合计（按到账月，含未核算回款——与台账口径不同，页面注明）。
+
+    过滤走 ``receipt_date`` 原始列范围（可用索引）；``DATE_FORMAT`` 只用于
+    分组，不参与 WHERE，避免函数列导致全表扫描。
+    """
+    month_expr = func.date_format(Receipt.receipt_date, "%Y-%m")
+    rows = session.execute(
+        select(month_expr, func.coalesce(func.sum(Receipt.amount), 0))
+        .where(Receipt.receipt_date >= start_date, Receipt.receipt_date < end_date)
+        .group_by(month_expr)
+    ).all()
+    return dict(rows)
+
+
+def count_active_managers(session: Session) -> int:
+    """在职营销经理数（团队数口径，与部门汇总的团队枚举一致）。"""
+    return int(
+        session.execute(
+            select(func.count())
+            .select_from(Personnel)
+            .join(BusinessRole, Personnel.business_role_id == BusinessRole.id)
+            .where(
+                BusinessRole.role_code == "sales_manager",
+                Personnel.status == 1,
+            )
+        ).scalar_one()
+    )
+
+
+def get_month_settlement(session: Session, month: str) -> MonthlySettlement | None:
+    """当月月结头（状态与锁定时间角标）。"""
+    return session.execute(
+        select(MonthlySettlement).where(MonthlySettlement.settlement_month == month)
+    ).scalar_one_or_none()
+
+
+# ==== 待办事项 ====
+
+def list_pending_approvals(
+    session: Session, *, statuses: tuple[int, ...], limit: int
+) -> list[ApprovalOrder]:
+    """待处理审批单（按提交时间升序——最久的排前面）。
+
+    ``statuses`` 由调用方按当前用户角色解析（待我审批），空元组返回空列表。
+    """
+    if not statuses:
+        return []
+    return list(
+        session.execute(
+            select(ApprovalOrder)
+            .where(ApprovalOrder.status.in_(statuses))
+            .order_by(ApprovalOrder.create_time.asc(), ApprovalOrder.id.asc())
+            .limit(limit)
+        ).scalars()
+    )
+
+
+def count_pending_approvals(session: Session, *, statuses: tuple[int, ...]) -> int:
+    if not statuses:
+        return 0
+    return int(
+        session.execute(
+            select(func.count())
+            .select_from(ApprovalOrder)
+            .where(ApprovalOrder.status.in_(statuses))
+        ).scalar_one()
+    )
+
+
+def list_unassigned_receipts(session: Session, *, limit: int) -> list:
+    """回款未指定发货批次（shipment_id IS NULL，核算前置缺失）。"""
+    return list(
+        session.execute(
+            select(
+                Receipt,
+                Business.business_no.label("business_no"),
+            )
+            .outerjoin(Business, Business.id == Receipt.business_id)
+            .where(Receipt.shipment_id.is_(None))
+            .order_by(Receipt.receipt_date.asc(), Receipt.id.asc())
+            .limit(limit)
+        ).all()
+    )
+
+
+def count_unassigned_receipts(session: Session) -> int:
+    return int(
+        session.execute(
+            select(func.count())
+            .select_from(Receipt)
+            .where(Receipt.shipment_id.is_(None))
+        ).scalar_one()
+    )
+
+
+# ==== 风险预警 ====
+
+def list_overdue_shipments(session: Session, *, cutoff: date, limit: int) -> list:
+    """发货后超过阈值且该批次无任何回款的发货单（回款逾期规则）。
+
+    已终止业务（status=3）不再催收，排除在预警之外；业务行缺失时仍保留，
+    避免历史脏数据让发货单从预警中静默消失。
+    """
+    has_receipt = exists().where(Receipt.shipment_id == Shipment.id)
+    return list(
+        session.execute(
+            select(
+                Shipment,
+                Business.business_no.label("business_no"),
+            )
+            .outerjoin(Business, Business.id == Shipment.business_id)
+            .where(
+                Shipment.ship_date <= cutoff,
+                ~has_receipt,
+                or_(Business.status.is_(None), Business.status != 3),
+            )
+            .order_by(Shipment.ship_date.asc())
+            .limit(limit)
+        ).all()
+    )
+
+
+def count_overdue_shipments(session: Session, *, cutoff: date) -> int:
+    has_receipt = exists().where(Receipt.shipment_id == Shipment.id)
+    return int(
+        session.execute(
+            select(func.count())
+            .select_from(Shipment)
+            .outerjoin(Business, Business.id == Shipment.business_id)
+            .where(
+                Shipment.ship_date <= cutoff,
+                ~has_receipt,
+                or_(Business.status.is_(None), Business.status != 3),
+            )
+        ).scalar_one()
+    )
+
+
+def list_overdue_approvals(
+    session: Session, *, cutoff: datetime, limit: int
+) -> list[ApprovalOrder]:
+    """提交后超过阈值仍未处理的审批单（审批超时规则）。"""
+    return list(
+        session.execute(
+            select(ApprovalOrder)
+            .where(
+                ApprovalOrder.status.in_(_PENDING_STATUSES),
+                ApprovalOrder.create_time < cutoff,
+            )
+            .order_by(ApprovalOrder.create_time.asc())
+            .limit(limit)
+        ).scalars()
+    )
+
+
+def count_overdue_approvals(session: Session, *, cutoff: datetime) -> int:
+    return int(
+        session.execute(
+            select(func.count())
+            .select_from(ApprovalOrder)
+            .where(
+                ApprovalOrder.status.in_(_PENDING_STATUSES),
+                ApprovalOrder.create_time < cutoff,
+            )
+        ).scalar_one()
+    )

backend/app/repositories/performance_ledger_repository.py

@@ -4,6 +4,7 @@ from sqlalchemy import func, select
 from sqlalchemy.orm import Session
 
 from app.models import PerformanceLedger
+from app.models.performance_ledger import CALC_TYPE_MANAGER_AGGREGATE
 from app.schemas.calc import LedgerQuery
 
 
@@ -15,7 +16,12 @@ def get_by_id(session: Session, ledger_id: int) -> PerformanceLedger | None:
 def get_active_by_receipt(
     session: Session, receipt_id: int, *, calc_type: int = 1
 ) -> PerformanceLedger | None:
-    """取某回款的当前生效核算行（is_active=1；无则 None）。"""
+    """取某回款的当前生效核算行（is_active=1；无则 None）。
+
+    二次分摊拆行后同回款可有多行（负责人+参与人）——重算作废用
+    ``list_active_by_receipt``；本函数仅限确知单行的调用方（重算前的
+    存在性判断按业务维度走 has_active_for_business）。
+    """
     return session.execute(
         select(PerformanceLedger).where(
             PerformanceLedger.receipt_id == receipt_id,
@@ -25,6 +31,21 @@ def get_active_by_receipt(
     ).scalar_one_or_none()
 
 
+def list_active_by_receipt(
+    session: Session, receipt_id: int, *, calc_type: int = 1
+) -> list[PerformanceLedger]:
+    """取某回款当前生效的**全部**核算行（分摊拆行后负责人+参与人各一行）。"""
+    return list(
+        session.execute(
+            select(PerformanceLedger).where(
+                PerformanceLedger.receipt_id == receipt_id,
+                PerformanceLedger.calc_type == calc_type,
+                PerformanceLedger.is_active == 1,
+            )
+        ).scalars()
+    )
+
+
 def has_active_for_business(session: Session, business_id: int, *, calc_type: int = 1) -> bool:
     """该业务是否已有生效核算行（核算粒度 #25：业务级一次性计提的判定）。"""
     return (
@@ -73,6 +94,27 @@ def mark_inactive(session: Session, row: PerformanceLedger) -> None:
     session.flush()
 
 
+def deactivate_month_aggregates(session: Session, month: str) -> None:
+    """月结重生成时作废该月全部经理聚合行（calc_type=2）。
+
+    聚合行每次生成重建，旧行不翻 0 会与新行重复计入（按人聚合按 is_active
+    过滤）。与 mark_inactive 同属 is_active 翻 0 的受控 UPDATE 例外；set 批量
+    版本而非逐行——聚合行一个月至多几行，且无逐行回读必要。
+    """
+    from sqlalchemy import update
+
+    session.execute(
+        update(PerformanceLedger)
+        .where(
+            PerformanceLedger.settlement_month == month,
+            PerformanceLedger.calc_type == CALC_TYPE_MANAGER_AGGREGATE,
+            PerformanceLedger.is_active == 1,
+        )
+        .values(is_active=0)
+    )
+    session.flush()
+
+
 def next_version(session: Session, receipt_id: int) -> int:
     """某回款的下一个核算版本号（max+1；无行时 1）。"""
     current = session.execute(

backend/app/repositories/report_repository.py

@@ -0,0 +1,423 @@
+"""报表统计仓储：只读聚合查询；不 commit、不抛业务异常。
+
+报表与台账分页查询刻意分开而非复用 ``performance_ledger_repository``：
+- 台账查询允许聚合行（calc_type=2），报表明细必须显式排除——经理聚合
+  行 receipt_id 为 NULL，混入明细会让合同编号/天数列失真、业务统计的
+  绩效被整团队聚合额污染；
+- 月结的 ``_confirm_scope`` 带 ``settlement_id IS NULL``（可入结口径），
+  报表要看的是同月**全量**生效单笔行，口径不同；
+- 聚合需求（SUM/GROUP BY）台账仓储完全没有，报表在此统一实现。
+
+发货额/回款额直接读 businesses 的汇总冗余列（服务层事务内单点维护），
+不逐业务子查询发货/回款表；绩效额 businesses 无冗余列，用子查询联台账。
+"""
+
+from sqlalchemy import func, select
+from sqlalchemy.orm import Session
+
+from app.core.report_meta import DayBucket
+from app.models import (
+    AdjustmentOrder,
+    Business,
+    Customer,
+    MonthlySettlement,
+    PerformanceLedger,
+    Personnel,
+)
+from app.schemas.report import (
+    BusinessStatsQuery,
+    PaymentDetailQuery,
+    PaymentStatsQuery,
+    PersonalDetailQuery,
+)
+
+# 单笔生效行基础条件：报表四表共用（聚合行与已替代版本一律排除）
+_ACTIVE_SINGLE = (PerformanceLedger.calc_type == 1, PerformanceLedger.is_active == 1)
+
+
+# ==== 个人绩效明细（FR-029）====
+
+
+def _personal_filters(query: PersonalDetailQuery) -> tuple:
+    filters = [*_ACTIVE_SINGLE]
+    if query.settlement_month:
+        filters.append(PerformanceLedger.settlement_month == query.settlement_month)
+    if query.personnel_id is not None:
+        filters.append(PerformanceLedger.personnel_id == query.personnel_id)
+    if query.customer_type:
+        filters.append(PerformanceLedger.customer_type == query.customer_type)
+    if query.product_category:
+        filters.append(PerformanceLedger.product_category == query.product_category)
+    if query.role_code:
+        filters.append(PerformanceLedger.role_code == query.role_code)
+    return tuple(filters)
+
+
+def list_personal_detail(
+    session: Session, query: PersonalDetailQuery, *, offset: int, limit: int
+) -> list[PerformanceLedger]:
+    """个人绩效明细分页（回款日倒序，同人按版本可追溯）。"""
+    stmt = select(PerformanceLedger).where(*_personal_filters(query))
+    stmt = stmt.order_by(PerformanceLedger.receipt_date.desc(), PerformanceLedger.id.desc())
+    stmt = stmt.offset(offset).limit(limit)
+    return list(session.execute(stmt).scalars())
+
+
+def count_personal_detail(session: Session, query: PersonalDetailQuery) -> int:
+    """个人绩效明细计数（与 list_personal_detail 同筛选）。"""
+    return int(
+        session.execute(
+            select(func.count()).select_from(PerformanceLedger).where(*_personal_filters(query))
+        ).scalar_one()
+    )
+
+
+def sum_personal_detail(session: Session, query: PersonalDetailQuery) -> dict:
+    """全筛选口径合计（分页与合计同条件，避免「页脚合计≠全部结果」）。"""
+    return (
+        session.execute(
+            select(
+                func.count().label("row_count"),
+                func.coalesce(func.sum(PerformanceLedger.performance_amount), 0).label(
+                    "performance_total"
+                ),
+                func.coalesce(func.sum(PerformanceLedger.payable_amount), 0).label("payable_total"),
+                func.coalesce(func.sum(PerformanceLedger.converted_profit), 0).label(
+                    "converted_profit_total"
+                ),
+            ).where(*_personal_filters(query))
+        )
+        .mappings()
+        .one()
+    )
+
+
+# ==== 部门汇总取数（FR-030）====
+
+
+def list_month_receipt_rows(session: Session, month: str) -> list[PerformanceLedger]:
+    """同月全量生效单笔台账行（部门汇总基数与成员明细的取数）。"""
+    return list(
+        session.execute(
+            select(PerformanceLedger).where(
+                PerformanceLedger.settlement_month == month, *_ACTIVE_SINGLE
+            )
+        ).scalars()
+    )
+
+
+def list_month_manager_aggregates(session: Session, month: str) -> list[PerformanceLedger]:
+    """同月经理聚合行（calc_type=2）：已生成月结时的冻结对照值。"""
+    return list(
+        session.execute(
+            select(PerformanceLedger).where(
+                PerformanceLedger.settlement_month == month,
+                PerformanceLedger.calc_type == 2,
+                PerformanceLedger.is_active == 1,
+            )
+        ).scalars()
+    )
+
+
+def list_month_adjustments(session: Session, month: str) -> list[AdjustmentOrder]:
+    """同月已生效调整单（status=2）——报表汇总并入的口径。
+
+    与 list_adjustments（调整单管理页）不同：必须按月筛选且只取生效行，
+    待审批/已驳回/已撤回的金额绝不能混进报表。
+    """
+    return list(
+        session.execute(
+            select(AdjustmentOrder).where(
+                AdjustmentOrder.settlement_month == month,
+                AdjustmentOrder.status == 2,
+            )
+        ).scalars()
+    )
+
+
+def list_month_settlement(session: Session, month: str) -> MonthlySettlement | None:
+    """同月月结头（部门汇总展示锁定状态用；无则 None）。"""
+    return session.execute(
+        select(MonthlySettlement).where(MonthlySettlement.settlement_month == month)
+    ).scalar_one_or_none()
+
+
+# ==== 业务统计（FR-031 之一）====
+
+
+def _business_perf_subquery():
+    """业务维度绩效子查询（排除聚合行，防 12.5%/5% 聚合额污染单业务绩效）。"""
+    return (
+        select(
+            PerformanceLedger.business_id.label("business_id"),
+            func.coalesce(func.sum(PerformanceLedger.performance_amount), 0).label("perf"),
+            func.coalesce(func.sum(PerformanceLedger.payable_amount), 0).label("payable"),
+        )
+        .where(*_ACTIVE_SINGLE)
+        .group_by(PerformanceLedger.business_id)
+        .subquery()
+    )
+
+
+def _business_filters(query: BusinessStatsQuery) -> tuple:
+    filters = []
+    if query.keyword:
+        # 业务编号/公司名称双列 OR 模糊；contains(autoescape) 转义通配符，
+        # 与 business_repository._apply_filters 同口径（双列 OR 用法为该处既定）
+        filters.append(
+            Business.business_no.contains(query.keyword, autoescape=True)
+            | Customer.company_name.contains(query.keyword, autoescape=True)
+        )
+    if query.customer_id is not None:
+        filters.append(Business.customer_id == query.customer_id)
+    if query.owner_personnel_id is not None:
+        filters.append(Business.owner_personnel_id == query.owner_personnel_id)
+    if query.status is not None:
+        filters.append(Business.status == query.status)
+    if query.date_from is not None:
+        filters.append(Business.business_date >= query.date_from)
+    if query.date_to is not None:
+        filters.append(Business.business_date <= query.date_to)
+    return tuple(filters)
+
+
+def _business_select(query: BusinessStatsQuery):
+    perf_sq = _business_perf_subquery()
+    return (
+        select(
+            Business,
+            Customer.company_name.label("customer_name"),
+            Personnel.personnel_name.label("owner_personnel_name"),
+            perf_sq.c.perf.label("performance_amount"),
+            perf_sq.c.payable.label("payable_amount"),
+        )
+        .outerjoin(Customer, Customer.id == Business.customer_id)
+        .outerjoin(Personnel, Personnel.id == Business.owner_personnel_id)
+        .outerjoin(perf_sq, perf_sq.c.business_id == Business.id)
+        .where(*_business_filters(query))
+    )
+
+
+def list_business_stats(
+    session: Session, query: BusinessStatsQuery, *, offset: int, limit: int
+) -> list:
+    """业务统计分页（业务日期倒序）。"""
+    stmt = _business_select(query).order_by(Business.id.desc()).offset(offset).limit(limit)
+    return list(session.execute(stmt).all())
+
+
+def count_business_stats(session: Session, query: BusinessStatsQuery) -> int:
+    """业务统计计数（联客户表因关键字筛选涉及客户名）。"""
+    stmt = (
+        select(func.count())
+        .select_from(Business)
+        .outerjoin(Customer, Customer.id == Business.customer_id)
+        .where(*_business_filters(query))
+    )
+    return int(session.execute(stmt).scalar_one())
+
+
+def sum_business_stats(session: Session, query: BusinessStatsQuery) -> dict:
+    """业务统计全筛选合计（业务数/发货/回款/销售额/绩效/应付）。"""
+    perf_sq = _business_perf_subquery()
+    return (
+        session.execute(
+            select(
+                func.count().label("row_count"),
+                func.coalesce(func.sum(Business.total_ship_amount), 0).label("ship_total"),
+                func.coalesce(func.sum(Business.total_received_amount), 0).label("received_total"),
+                func.coalesce(func.sum(Business.total_sale_amount), 0).label("sale_total"),
+                func.coalesce(func.sum(perf_sq.c.perf), 0).label("performance_total"),
+                func.coalesce(func.sum(perf_sq.c.payable), 0).label("payable_total"),
+            )
+            .outerjoin(Customer, Customer.id == Business.customer_id)
+            .outerjoin(perf_sq, perf_sq.c.business_id == Business.id)
+            .where(*_business_filters(query))
+        )
+        .mappings()
+        .one()
+    )
+
+
+# ==== 回款统计（FR-031 之二）====
+
+
+def _payment_filters(query: PaymentStatsQuery | PaymentDetailQuery) -> tuple:
+    filters = [*_ACTIVE_SINGLE]
+    if query.settlement_month:
+        filters.append(PerformanceLedger.settlement_month == query.settlement_month)
+    if query.date_from is not None:
+        filters.append(PerformanceLedger.receipt_date >= query.date_from)
+    if query.date_to is not None:
+        filters.append(PerformanceLedger.receipt_date <= query.date_to)
+    if query.customer_type:
+        filters.append(PerformanceLedger.customer_type == query.customer_type)
+    if query.product_category:
+        filters.append(PerformanceLedger.product_category == query.product_category)
+    return tuple(filters)
+
+
+def group_payment_by_days(session: Session, query: PaymentStatsQuery) -> list:
+    """按（回款天数精确值, 客户类型, 产品类别）聚合绩效与应付。"""
+    return list(
+        session.execute(
+            select(
+                PerformanceLedger.payment_days,
+                PerformanceLedger.customer_type,
+                PerformanceLedger.product_category,
+                func.coalesce(func.sum(PerformanceLedger.performance_amount), 0).label(
+                    "performance_total"
+                ),
+                func.coalesce(func.sum(PerformanceLedger.payable_amount), 0).label("payable_total"),
+                func.count().label("ledger_count"),
+            )
+            .where(*_payment_filters(query))
+            .group_by(
+                PerformanceLedger.payment_days,
+                PerformanceLedger.customer_type,
+                PerformanceLedger.product_category,
+            )
+        ).all()
+    )
+
+
+def group_payment_receipt_by_days(session: Session, query: PaymentStatsQuery) -> list:
+    """按维度聚合回款金额与笔数——金额侧必须按 receipt_id 去重。
+
+    二次分摊拆行使同一回款在台账出现多行，直接 SUM(receipts.amount) 会
+    按拆行数翻倍；台账拆行只改归属人，不改维度值（payment_days/客户类型/
+    产品类别），因此先对台账行 DISTINCT 出回款维度，再联回款表求和。
+    """
+    distinct_receipts = (
+        select(
+            PerformanceLedger.receipt_id.label("receipt_id"),
+            PerformanceLedger.payment_days.label("payment_days"),
+            PerformanceLedger.customer_type.label("customer_type"),
+            PerformanceLedger.product_category.label("product_category"),
+        )
+        .where(*_payment_filters(query), PerformanceLedger.receipt_id.is_not(None))
+        .distinct()
+        .subquery()
+    )
+    from app.models import Receipt
+
+    return list(
+        session.execute(
+            select(
+                distinct_receipts.c.payment_days,
+                distinct_receipts.c.customer_type,
+                distinct_receipts.c.product_category,
+                func.coalesce(func.sum(Receipt.amount), 0).label("receipt_amount"),
+                func.count(distinct_receipts.c.receipt_id).label("receipt_count"),
+            )
+            .outerjoin(Receipt, Receipt.id == distinct_receipts.c.receipt_id)
+            .group_by(
+                distinct_receipts.c.payment_days,
+                distinct_receipts.c.customer_type,
+                distinct_receipts.c.product_category,
+            )
+        ).all()
+    )
+
+
+def group_payment_by_customer_type(session: Session, query: PaymentStatsQuery) -> list:
+    """按客户类型聚合（绩效 + 回款金额）。"""
+    return _group_by_dimension(session, query, PerformanceLedger.customer_type)
+
+
+def group_payment_by_product_category(session: Session, query: PaymentStatsQuery) -> list:
+    """按产品类别聚合（绩效 + 回款金额）。"""
+    return _group_by_dimension(session, query, PerformanceLedger.product_category)
+
+
+def _group_by_dimension(session: Session, query: PaymentStatsQuery, dim_column) -> list:
+    """维度聚合共用实现（绩效侧 GROUP BY + 金额侧 DISTINCT 去重联回款）。"""
+    from app.models import Receipt
+
+    dim_perf = (
+        select(
+            dim_column.label("dim"),
+            func.coalesce(func.sum(PerformanceLedger.performance_amount), 0).label(
+                "performance_total"
+            ),
+            func.coalesce(func.sum(PerformanceLedger.payable_amount), 0).label("payable_total"),
+            func.count().label("ledger_count"),
+        )
+        .where(*_payment_filters(query))
+        .group_by(dim_column)
+    )
+    dim_receipts = (
+        select(
+            dim_column.label("dim"),
+            PerformanceLedger.receipt_id.label("receipt_id"),
+        )
+        .where(*_payment_filters(query), PerformanceLedger.receipt_id.is_not(None))
+        .distinct()
+        .subquery()
+    )
+    perf_rows = {row.dim: row for row in session.execute(dim_perf).all()}
+    receipt_rows = session.execute(
+        select(
+            dim_receipts.c.dim,
+            func.coalesce(func.sum(Receipt.amount), 0).label("receipt_amount"),
+        )
+        .outerjoin(Receipt, Receipt.id == dim_receipts.c.receipt_id)
+        .group_by(dim_receipts.c.dim)
+    ).all()
+    receipt_amounts = {row.dim: row.receipt_amount for row in receipt_rows}
+    return [
+        (
+            row.dim,
+            receipt_amounts.get(row.dim),
+            row.performance_total,
+            row.payable_total,
+            row.ledger_count,
+        )
+        for row in perf_rows.values()
+    ]
+
+
+def _bucket_condition(bucket: DayBucket) -> tuple:
+    """区间桶的 days 过滤条件：none 桶 IS NULL，其余按 min/max 闭区间。"""
+    if bucket.code == "none":
+        return (PerformanceLedger.payment_days.is_(None),)
+    conds = []
+    if bucket.min_days is not None:
+        conds.append(PerformanceLedger.payment_days >= bucket.min_days)
+    if bucket.max_days is not None:
+        conds.append(PerformanceLedger.payment_days <= bucket.max_days)
+    return tuple(conds)
+
+
+def list_payment_detail(
+    session: Session, query: PaymentDetailQuery, bucket: DayBucket, *, offset: int, limit: int
+) -> list:
+    """区间下钻：单笔生效行联回款表（行级展示回款金额与批次号）。
+
+    bucket 由服务层解析（未注册编码 400），仓储只按区间拼条件。
+    """
+    from app.models import Receipt
+
+    stmt = (
+        select(
+            PerformanceLedger,
+            Receipt.amount.label("receipt_amount"),
+            Receipt.receipt_batch_no.label("receipt_batch_no"),
+        )
+        .outerjoin(Receipt, Receipt.id == PerformanceLedger.receipt_id)
+        .where(*_payment_filters(query), *_bucket_condition(bucket))
+    )
+    stmt = stmt.order_by(PerformanceLedger.receipt_date.desc(), PerformanceLedger.id.desc())
+    stmt = stmt.offset(offset).limit(limit)
+    return list(session.execute(stmt).all())
+
+
+def count_payment_detail(session: Session, query: PaymentDetailQuery, bucket: DayBucket) -> int:
+    """区间下钻计数（与 list_payment_detail 同筛选）。"""
+    return int(
+        session.execute(
+            select(func.count())
+            .select_from(PerformanceLedger)
+            .where(*_payment_filters(query), *_bucket_condition(bucket))
+        ).scalar_one()
+    )

backend/app/repositories/settlement_repository.py

@@ -92,3 +92,21 @@ def update_ledger_settlement_id(
             .values(settlement_id=settlement_id)
         )
         session.flush()
+
+
+def clear_ledger_settlement_id(session: Session, settlement_id: int) -> None:
+    """重生成前解绑：释放本结算名下台账行的 settlement_id（「未入结」判据复位）。
+
+    草稿/驳回态重新生成时，上一轮回填的行必须重新进入候选集——否则
+    ``settlement_id IS NULL`` 会把它们永久排除，重生成漏算整月工资。
+    """
+    from sqlalchemy import update
+
+    from app.models import PerformanceLedger
+
+    session.execute(
+        update(PerformanceLedger)
+        .where(PerformanceLedger.settlement_id == settlement_id)
+        .values(settlement_id=None)
+    )
+    session.flush()

backend/app/schemas/dashboard.py

@@ -0,0 +1,126 @@
+"""工作台的请求/响应模型（M4 ⑧）。
+
+四区块一次返回（前端一次请求渲染整页，避免 6-10 次往返）：
+经营绩效总览 / 待办事项 / 风险预警 / 最近动态。金额一律 Decimal
+（序列化为字符串），前端不做数值运算。
+
+待办与预警为**查询时实时派生**（不落库、不引调度器，见计划决策）；
+⑥ T+ 同步未建前，同步相关条目用 `sync_available=false` 显式降级，
+不返回伪造的 0 条。
+"""
+
+from datetime import date, datetime
+from decimal import Decimal
+
+from pydantic import BaseModel, Field
+
+
+class TrendPoint(BaseModel):
+    """近 6 个月趋势点（绩效按台账归属月，回款按到账月）。"""
+
+    month: str
+    performance_total: Decimal | None = None
+    receipt_total: Decimal | None = None
+
+
+class SettlementBrief(BaseModel):
+    """当月月结状态（工作台总览角标）。"""
+
+    exists: bool = False
+    status: int | None = Field(default=None, description="1草稿 2待审批 3已审定 4已驳回")
+    total_performance: Decimal | None = None
+    total_payable: Decimal | None = None
+    locked_at: datetime | None = None
+
+
+class OverviewBlock(BaseModel):
+    """经营绩效总览（FR-033）：口径与台账/月结一致。"""
+
+    month: str
+    performance_total: Decimal | None = Field(default=None, description="当月单笔绩效合计")
+    payable_total: Decimal | None = Field(default=None, description="当月应付绩效合计")
+    person_count: int = Field(default=0, description="当月有台账的人员数（拆行去重）")
+    team_count: int = Field(default=0, description="在职营销经理数（团队数）")
+    settlement: SettlementBrief
+    trend: list[TrendPoint] = Field(default_factory=list, description="近 6 个月")
+    note: str = Field(default="", description="口径说明（页面展示）")
+
+
+class ApprovalTodoItem(BaseModel):
+    """待审批条目。"""
+
+    order_id: int
+    order_no: str
+    order_type: int
+    submitter_name: str | None = None
+    create_time: datetime
+
+
+class ReceiptTodoItem(BaseModel):
+    """回款未指定发货批次条目。"""
+
+    receipt_id: int
+    receipt_batch_no: str
+    business_id: int
+    business_no: str | None = None
+    amount: Decimal
+    receipt_date: date
+
+
+class TodoBlock(BaseModel):
+    """待办事项（FR-034，澄清 #11 起步范围）。"""
+
+    pending_approval_total: int = 0
+    pending_approvals: list[ApprovalTodoItem] = Field(default_factory=list)
+    unassigned_receipt_total: int = 0
+    unassigned_receipts: list[ReceiptTodoItem] = Field(default_factory=list)
+    sync_available: bool = Field(default=False, description="⑥ 同步模块是否已启用")
+    sync_failure_total: int = 0
+
+
+class WarningItem(BaseModel):
+    """风险预警条目（实时派生，不改变业务数据）。"""
+
+    code: str = Field(description="规则编码：receipt_overdue / approval_timeout")
+    level: str = Field(description="级别：warning / danger")
+    object_type: str
+    object_id: int
+    title: str
+    detail: str
+    suggest: str
+    link: str | None = Field(default=None, description="前端跳转路径")
+
+
+class WarningBlock(BaseModel):
+    """风险预警（FR-035，首批两条可算规则；同步规则待 ⑥）。"""
+
+    enabled: bool = True
+    receipt_overdue_days: int = 90
+    approval_timeout_days: int = 3
+    items: list[WarningItem] = Field(default_factory=list)
+    total: int = Field(default=0, description="全部规则命中总数（items 仅为展示上限内的子集）")
+    receipt_overdue_total: int = 0
+    approval_timeout_total: int = 0
+    sync_available: bool = False
+
+
+class ActivityItem(BaseModel):
+    """最近动态条目（来源 operation_logs，只读聚合）。"""
+
+    id: int
+    module: str
+    action: str
+    summary: str
+    username: str | None = None
+    success: int
+    create_time: datetime
+
+
+class DashboardOut(BaseModel):
+    """工作台四区块一次性响应。"""
+
+    month: str
+    overview: OverviewBlock
+    todos: TodoBlock
+    warnings: WarningBlock
+    activities: list[ActivityItem] = Field(default_factory=list)

backend/app/schemas/report.py

@@ -0,0 +1,369 @@
+"""报表统计的请求/响应模型（M4 ⑤）。
+
+金额与比例一律 `Decimal`（pydantic v2 序列化为字符串，零精度损失）；
+比例原样输出 `rate_text`（如 88/9000），禁止转 float 或截断展示。
+"""
+
+from datetime import date
+from decimal import Decimal
+
+from pydantic import BaseModel, ConfigDict, Field, field_validator
+
+from app.core.month import validate_month
+from app.core.response import PageQuery
+
+
+def _required_month(value: str) -> str:
+    """必填月份：非法直接抛 ValueError，由 FastAPI 压成 400。"""
+    return validate_month(value)
+
+
+def _optional_month(value: str | None) -> str | None:
+    """可选月份：空串规范为 None（axios 未剔除时也不会误报格式错误）。"""
+    if value in (None, ""):
+        return None
+    return validate_month(value)
+
+
+# ==== 查询入参 ====
+
+
+class PersonalDetailQuery(PageQuery):
+    """个人绩效明细查询条件（FR-029：人员/月份/客户类型/产品类别/岗位）。"""
+
+    settlement_month: str | None = Field(default=None, max_length=7, description="归属月 YYYY-MM")
+    personnel_id: int | None = Field(default=None, ge=1, description="人员筛选")
+    customer_type: str | None = Field(default=None, max_length=32, description="客户类型筛选")
+    product_category: str | None = Field(default=None, max_length=32, description="产品类别筛选")
+    role_code: str | None = Field(default=None, max_length=32, description="岗位筛选")
+
+    @field_validator("settlement_month")
+    @classmethod
+    def _v_settlement_month(cls, value: str | None) -> str | None:
+        return _optional_month(value)
+
+
+class DepartmentSummaryQuery(BaseModel):
+    """部门汇总查询条件（月份必填——部门表按单月聚合，无跨月视角）。"""
+
+    settlement_month: str = Field(min_length=7, max_length=7, description="归属月 YYYY-MM")
+    manager_id: int | None = Field(default=None, ge=1, description="仅看某经理团队")
+
+    @field_validator("settlement_month")
+    @classmethod
+    def _v_settlement_month(cls, value: str) -> str:
+        return _required_month(value)
+
+
+class BusinessStatsQuery(PageQuery):
+    """业务统计查询条件；回款/绩效为该业务累计值，不随业务日期筛选而变。"""
+
+    keyword: str | None = Field(default=None, max_length=64, description="业务编号/客户名称")
+    customer_id: int | None = Field(default=None, ge=1, description="客户筛选")
+    owner_personnel_id: int | None = Field(default=None, ge=1, description="归属人筛选")
+    status: int | None = Field(default=None, description="业务状态筛选")
+    date_from: date | None = Field(default=None, description="业务日期起")
+    date_to: date | None = Field(default=None, description="业务日期止")
+
+
+class PaymentStatsQuery(BaseModel):
+    """回款统计查询条件（按回款天数区间/客户类型/产品类别统计，FR-031）。"""
+
+    settlement_month: str | None = Field(default=None, max_length=7, description="归属月 YYYY-MM")
+    date_from: date | None = Field(default=None, description="回款日期起")
+    date_to: date | None = Field(default=None, description="回款日期止")
+    customer_type: str | None = Field(default=None, max_length=32, description="客户类型筛选")
+    product_category: str | None = Field(default=None, max_length=32, description="产品类别筛选")
+
+    @field_validator("settlement_month")
+    @classmethod
+    def _v_settlement_month(cls, value: str | None) -> str | None:
+        return _optional_month(value)
+
+
+class PaymentDetailQuery(PageQuery):
+    """回款区间下钻（桶编码必填，入参由 payment-stats 页面展开行携带）。"""
+
+    bucket: str = Field(min_length=1, max_length=16, description="区间桶编码")
+    settlement_month: str | None = Field(default=None, max_length=7, description="归属月 YYYY-MM")
+    date_from: date | None = Field(default=None, description="回款日期起")
+    date_to: date | None = Field(default=None, description="回款日期止")
+    customer_type: str | None = Field(default=None, max_length=32, description="客户类型筛选")
+    product_category: str | None = Field(default=None, max_length=32, description="产品类别筛选")
+
+    @field_validator("settlement_month")
+    @classmethod
+    def _v_settlement_month(cls, value: str | None) -> str | None:
+        return _optional_month(value)
+
+
+# ==== 响应出参 ====
+
+
+class ReportSummary(BaseModel):
+    """全筛选口径合计（与「当前页合计」区分，前端页脚需注明）。
+
+    字段按报表取用：个人明细用绩效/应付/折算毛利；业务统计用发货/回款/
+    销售额；不涉及的留 None。
+    """
+
+    row_count: int = Field(default=0, description="筛选结果行数")
+    performance_total: Decimal | None = Field(default=None, description="绩效金额合计")
+    payable_total: Decimal | None = Field(default=None, description="应付绩效合计")
+    converted_profit_total: Decimal | None = Field(default=None, description="折算毛利润合计")
+    ship_total: Decimal | None = Field(default=None, description="发货额合计")
+    received_total: Decimal | None = Field(default=None, description="回款额合计")
+    sale_total: Decimal | None = Field(default=None, description="销售额合计")
+
+
+class ReportPage[T](BaseModel):
+    """报表分页：标准分页四字段 + 全筛选合计。
+
+    序列化字段与 PageResult 一致（list/total/pageNum/pageSize），前端
+    usePagedList 可直接消费；追加的 summary 由各页页脚单独读取。
+    """
+
+    model_config = ConfigDict(populate_by_name=True)
+
+    records: list[T] = Field(
+        default_factory=list, alias="list", serialization_alias="list", description="当前页数据"
+    )
+    total: int = Field(default=0, description="总记录数")
+    page_num: int = Field(
+        default=1, alias="pageNum", serialization_alias="pageNum", description="当前页码"
+    )
+    page_size: int = Field(
+        default=10, alias="pageSize", serialization_alias="pageSize", description="每页条数"
+    )
+    summary: ReportSummary = Field(default_factory=ReportSummary, description="全筛选合计")
+
+
+class PersonalDetailRow(BaseModel):
+    """个人绩效明细行（需规 2.4.1 列全覆盖）。
+
+    二次分摊拆行后同一回款按人多行（负责人余额行 + 参与人份额行），行内
+    不放「关联回款金额」列——同回款金额重复展示会让合计无法自洽，金额
+    下沉到快照下钻。
+    """
+
+    ledger_id: int
+    business_id: int
+    business_no: str
+    personnel_id: int
+    personnel_name: str
+    role_code: str
+    role_name: str
+    customer_type: str
+    product_category: str
+    ship_date: date | None = None
+    receipt_date: date
+    payment_days: int | None = None
+    rate_text: str
+    weight_r: int | None = None
+    payment_weight: Decimal | None = None
+    performance_amount: Decimal | None = None
+    payable_amount: Decimal | None = None
+    converted_profit: Decimal | None = None
+    is_probation: int
+    missing_cost: int
+    calc_version: int
+    settlement_id: int | None = None
+
+
+class DepartmentMemberRow(BaseModel):
+    """部门汇总 · 团队成员明细（内联于团队行）。"""
+
+    personnel_id: int
+    personnel_name: str
+    role_code: str
+    is_probation: int
+    member_kind: str = Field(
+        default="regular",
+        description="行来源：regular 普通台账 / manager_personal 经理个人户 / adjustment 仅调整单",
+    )
+    unassigned_reason: str | None = Field(
+        default=None, description="未纳入团队基数的原因（仅未分配块）"
+    )
+    performance_sum: Decimal | None = None
+    payable_sum: Decimal | None = None
+    adjust_extra: Decimal = Field(default=Decimal("0"), description="调整单生效补发合计")
+    adjust_deduct: Decimal = Field(default=Decimal("0"), description="调整单生效扣减合计")
+    adjust_net: Decimal = Field(default=Decimal("0"), description="调整净额（补发为正）")
+    net_total: Decimal | None = None
+    ledger_ids: list[int] = Field(default_factory=list, description="台账行 id 列表（下钻锚点）")
+
+
+class DepartmentTeamRow(BaseModel):
+    """部门汇总 · 经理团队行。"""
+
+    manager_id: int
+    manager_name: str
+    manager_status: int = Field(description="经理在职状态（1 在职 0 离职）")
+    member_count: int
+    team_base: Decimal = Field(description="团队基数（12.5% 的底，等于成员绩效合计）")
+    team_share_amount: Decimal = Field(description="12.5% 团队分成（分列展示）")
+    company_share_amount: Decimal = Field(
+        description="单经理 5% 名义值；该团队无月结聚合行时为 0（不发放）"
+    )
+    has_aggregate: bool = Field(
+        default=False, description="本月是否有月结聚合行（决定是否发放 5%）"
+    )
+    aggregate_amount: Decimal = Field(
+        default=Decimal("0"),
+        description="月结聚合行应发（12.5%+5% 一次舍入）；无聚合行时 0",
+    )
+    team_subtotal: Decimal = Field(
+        default=Decimal("0"),
+        description="团队应发小计 = 聚合行金额 + 调整净额",
+    )
+    company_base_ratio: Decimal = Field(description="团队基数占全公司基数比例（除零为 0）")
+    adjust_extra: Decimal = Decimal("0")
+    adjust_deduct: Decimal = Decimal("0")
+    adjust_net: Decimal = Decimal("0")
+    net_total: Decimal = Field(description="团队净额 = 团队应发小计")
+    frozen_amount: Decimal | None = Field(default=None, description="月结聚合行冻结额（对照）")
+    aggregate_ledger_id: int | None = None
+    members: list[DepartmentMemberRow] = Field(default_factory=list)
+
+
+class DepartmentCompanyBlock(BaseModel):
+    """部门汇总 · 全公司口径块（FR-030「全公司 5% 部分单列」）。"""
+
+    team_base_total: Decimal = Field(description="各团队基数之和（= 全部单笔绩效合计）")
+    company_base: Decimal = Field(description="全公司基数（5% 的底）")
+    company_share_pct: str = Field(description="分成比例参数原文")
+    company_share_amount: Decimal = Field(description="单经理 5% 名义值")
+    company_share_count: int = Field(
+        default=0, description="计入应发的经理数（展示团队中有月结聚合行的数量）"
+    )
+    company_share_total: Decimal = Field(
+        default=Decimal("0"), description="5% 合计 = 单份 × 计入次数"
+    )
+
+
+class DepartmentReconciliation(BaseModel):
+    """部门汇总 · 对账块（导出/打印签字稿的合计口径，前端不自行求和）。
+
+    应发合计 = 团队成员应付 + 未分配应付 + 各经理聚合行金额 + 调整净额。
+    聚合行金额与月结 ``total_payable`` 同口径（12.5%+5% 一次舍入）；
+    ``team_share_total`` 与 ``company_share_total`` 仅作分列展示，两者
+    之和与聚合额的差记入 ``aggregate_rounding_diff``。
+    """
+
+    team_member_payable_total: Decimal = Field(description="展示团队成员的应付绩效合计")
+    unassigned_payable_total: Decimal = Field(description="展示未分配人员的应付绩效合计")
+    team_share_total: Decimal = Field(description="展示团队的 12.5% 分成合计（分列）")
+    company_share_total: Decimal = Field(
+        description="展示团队的全公司分成合计（每位有聚合行的经理各计一次，分列）"
+    )
+    aggregate_payable_total: Decimal = Field(
+        description="展示团队的经理聚合行应发合计（12.5%+5% 一次舍入）"
+    )
+    aggregate_rounding_diff: Decimal = Field(
+        default=Decimal("0"),
+        description="聚合额 − 团队分成合计 − 全公司分成合计（分列舍入差）",
+    )
+    adjust_net_total: Decimal = Field(description="明细层调整净额合计（成员 + 未分配）")
+    payable_total: Decimal = Field(description="应发合计 = 成员应付 + 未分配应付 + 聚合行 + 调整净额")
+    team_base_total: Decimal = Field(description="展示团队基数合计")
+    unassigned_performance_total: Decimal = Field(description="展示未分配人员绩效合计")
+    other_team_base: Decimal = Field(
+        default=Decimal("0"), description="未展示的基数（其他团队 + 全公司未分配）"
+    )
+    other_team_member_payable_total: Decimal = Field(default=Decimal("0"))
+    other_team_share_total: Decimal = Field(default=Decimal("0"))
+    other_team_company_share_total: Decimal = Field(default=Decimal("0"))
+    other_team_aggregate_total: Decimal = Field(default=Decimal("0"))
+    other_adjust_net_total: Decimal = Field(default=Decimal("0"))
+    company_base: Decimal = Field(description="全公司基数（5% 的底）")
+
+
+class DepartmentSummaryOut(BaseModel):
+    """部门绩效工资汇总响应（FR-030）。"""
+
+    settlement_month: str
+    params: dict | None = Field(default=None, description="分成参数原文与取值时点（对账用）")
+    teams: list[DepartmentTeamRow] = Field(default_factory=list)
+    unassigned: list[DepartmentMemberRow] = Field(
+        default_factory=list, description="无经理人员的绩效（不参与分成，仅展示）"
+    )
+    company: DepartmentCompanyBlock | None = None
+    reconciliation: DepartmentReconciliation | None = Field(
+        default=None, description="签字稿对账块（应发公式各项）"
+    )
+    totals: dict = Field(default_factory=dict, description="全表合计（成员/团队对账自证）")
+
+
+class BusinessStatsRow(BaseModel):
+    """业务统计行（发货/回款/绩效为该业务累计值）。"""
+
+    business_id: int
+    business_no: str
+    business_date: date | None = None
+    status: int
+    customer_name: str | None = None
+    owner_personnel_name: str | None = None
+    total_sale_amount: Decimal | None = None
+    total_ship_amount: Decimal | None = None
+    total_received_amount: Decimal | None = None
+    performance_amount: Decimal | None = None
+    payable_amount: Decimal | None = None
+
+
+class BucketRow(BaseModel):
+    """回款统计 · 区间桶行（空桶恒在且为 0，防金额静默消失）。"""
+
+    code: str
+    label: str
+    min_days: int | None = None
+    max_days: int | None = None
+    receipt_amount: Decimal | None = None
+    receipt_count: int = 0
+    performance_amount: Decimal | None = None
+    payable_amount: Decimal | None = None
+    ledger_count: int = 0
+
+
+class GroupRow(BaseModel):
+    """回款统计 · 维度对比行（客户类型 / 产品类别）。"""
+
+    code: str
+    label: str
+    receipt_amount: Decimal | None = None
+    performance_amount: Decimal | None = None
+    payable_amount: Decimal | None = None
+    ledger_count: int = 0
+
+
+class PaymentStatsOut(BaseModel):
+    """回款情况统计响应（FR-031）。
+
+    口径：已计提回款（有台账行）的金额与绩效；进度登记回款无台账行，
+    不在本表（页面需注明）。
+    """
+
+    settlement_month: str | None = None
+    buckets: list[BucketRow] = Field(default_factory=list)
+    by_customer_type: list[GroupRow] = Field(default_factory=list)
+    by_product_category: list[GroupRow] = Field(default_factory=list)
+    totals: dict = Field(default_factory=dict, description="全表合计")
+
+
+class PaymentDetailRow(BaseModel):
+    """回款区间下钻行（行级展示回款金额与批次号）。"""
+
+    ledger_id: int
+    receipt_id: int | None = None
+    receipt_batch_no: str | None = None
+    amount: Decimal | None = Field(default=None, description="回款金额（同回款拆行重复展示）")
+    business_id: int
+    business_no: str
+    personnel_id: int
+    personnel_name: str
+    customer_type: str
+    product_category: str
+    ship_date: date | None = None
+    receipt_date: date
+    payment_days: int | None = None
+    performance_amount: Decimal | None = None
+    payable_amount: Decimal | None = None

backend/app/schemas/settlement.py

@@ -1,21 +1,17 @@
 """月度结算的请求/响应模型（M3 ④）。"""
 
-import re
 from datetime import datetime
 from decimal import Decimal
 
 from pydantic import BaseModel, ConfigDict, Field, field_validator
 
+from app.core.month import validate_month
 from app.core.response import PageQuery
 
-_MONTH_RE = re.compile(r"^\d{4}-\d{2}$")
-
 
 def _check_month(value: str) -> str:
-    """月份格式 YYYY-MM（settlement_month 全表唯一的维度）。"""
-    if not _MONTH_RE.match(value):
-        raise ValueError("月份格式须为 YYYY-MM")
-    return value
+    """月份格式 YYYY-MM 且月份 01-12（settlement_month 全表唯一的维度）。"""
+    return validate_month(value)
 
 
 class SettlementGenerateIn(BaseModel):
@@ -86,5 +82,15 @@ class AdjustmentCreateIn(BaseModel):
     settlement_month: str = Field(description="调整月份 YYYY-MM")
     personnel_id: int = Field(ge=1, description="调整人员ID")
     direction: int = Field(ge=1, le=2, description="1补发 2扣减")
-    amount: str = Field(description="金额（元，两位小数）")
+    # 正则先拦格式（非负两位小数、≤12 位整数防 NUMERIC(14,2) 溢出）；
+    # 「> 0」由服务层判定（schema 只管形状，语义校验留在 service）
+    amount: str = Field(
+        pattern=r"^\d{1,12}(\.\d{1,2})?$",
+        description="金额（元，两位小数，恒正）",
+    )
     reason: str = Field(min_length=1, max_length=255, description="扣补说明")
+
+    @field_validator("settlement_month")
+    @classmethod
+    def _v_settlement_month(cls, value: str) -> str:
+        return _check_month(value)

backend/app/services/approval_service.py

@@ -19,6 +19,7 @@
 """
 
 import logging
+from collections.abc import Iterable
 from datetime import date
 
 from sqlalchemy import func, select
@@ -29,6 +30,7 @@ from app.core.constants import (
     ACTION_REJECT,
     MODULE_APPROVAL,
     NO_PREFIX_APPROVAL,
+    ROLE_ADMIN,
     ROLE_FINANCE,
     ROLE_LEADER,
 )
@@ -64,10 +66,12 @@ from app.services.no_generator import next_no
 
 logger = logging.getLogger(__name__)
 
-# 开关参数编码（与 param_registry 种子同源）
+# 开关参数编码（与 param_registry 种子同源；新增审批对象类型必须在此登记，
+# 否则 is_enabled 走 BadRequestError 兜底、对应业务接口整体不可用）
 ENABLE_CODE_BY_TYPE: dict[int, str] = {
     1: "approval.secondary_allocation.enabled",
     2: "approval.monthly_settlement.enabled",
+    3: "approval.adjustment.enabled",
 }
 
 # 在途状态集合（同一引用对象至多一张在途单）
@@ -82,6 +86,18 @@ _NODE_ROLE_BY_STATUS = {
 _ROLE_LABEL = {ROLE_FINANCE: "财务", ROLE_LEADER: "领导"}
 
 
+def pending_statuses_for_roles(role_codes: Iterable[str]) -> tuple[int, ...]:
+    """工作台「待我审批」：按当前用户角色映射在途审批状态。
+
+    admin 不代办审批，但作为管理视角可查看全部在途单（与审批管理列表
+    的可见性一致）；财务/领导只看到本节点可操作的条目。
+    """
+    codes = set(role_codes)
+    if ROLE_ADMIN in codes:
+        return _PENDING_STATUSES
+    return tuple(status for status, role in _NODE_ROLE_BY_STATUS.items() if role in codes)
+
+
 def is_enabled(session: Session, order_type: int) -> bool:
     """读当日参数快照判定审批开关（一次提交路径内只读一次，调用方勿重读）。"""
     code = ENABLE_CODE_BY_TYPE.get(order_type)
@@ -219,6 +235,10 @@ def act(
                 if order.status == APPROVAL_STATUS_PENDING_FINANCE
                 else APPROVAL_STATUS_APPROVED
             )
+        # 生效类联动只认**终审**：财务节点通过（1→2）只是流转，不得提前
+        # 锁定月结/生效调整单——否则领导驳回后锁定字段残留、审批流形同虚设。
+        # 驳回在任何节点都是终态，即时联动。
+        final_approved = (not rejected) and order.status == APPROVAL_STATUS_APPROVED
 
         session.add(
             ApprovalStep(
@@ -259,12 +279,15 @@ def act(
                 if target is not None:
                     if rejected:
                         settlement_service.mark_rejected(session, target, operator=operator)
-                    else:
+                    elif final_approved:
                         settlement_service.mark_locked(session, target, operator=operator)
             else:
                 adj = session.get(AdjustmentOrder, order.ref_id)
                 if adj is not None:
-                    adj.status = ADJ_REJECTED if rejected else ADJUSTMENT_STATUS_EFFECTIVE
+                    if rejected:
+                        adj.status = ADJ_REJECTED
+                    elif final_approved:
+                        adj.status = ADJUSTMENT_STATUS_EFFECTIVE
 
         # 出参（含 steps）在 **commit 之前** 固化：audit 禁止 commit 后再碰
         # ORM/查询——commit 后的任何 SELECT 失败都会让「已通过的审批」被记

backend/app/services/business_service.py

@@ -298,8 +298,24 @@ def _build_allocation_rows(
         编辑业务（哪怕只改备注）不应被历史参与人的离职状态卡死；仅对
         **新加入**的参与人做在职校验。
 
-    :raises BadRequestError: 新增参与人员不存在或已离职
+    :raises BadRequestError: 新增参与人员不存在或已离职 / 比例合计超 100%
+        / 参与人含合同负责人（口径见澄清 #1/#2 答复 2026-10-19：分配绩效、
+        余额归合同负责营销人员——超 100% 会把负责人份额算成负数，负责人
+        自分份额则双重计入）
     """
+    business = business_repository.get_by_id(session, business_id)
+    if business is None:
+        raise NotFoundError("业务不存在")
+    total = sum((Decimal(item.ratio) for item in items), Decimal("0"))
+    if total > Decimal("100"):
+        raise BadRequestError(
+            f"二次分配比例合计 {total.quantize(Decimal('0.01'), rounding=ROUND_HALF_UP)}%"
+            " 超过 100%（余额归合同负责营销人员，比例不可超满额）"
+        )
+    owner_id = business.owner_personnel_id
+    if owner_id is not None and any(item.personnel_id == owner_id for item in items):
+        raise BadRequestError("分摊参与人不可包含合同负责营销人员（负责人得余额份额）")
+
     rows: list[SecondaryAllocation] = []
     for item in items:
         if item.personnel_id in old_ids:
@@ -320,7 +336,7 @@ def _build_allocation_rows(
 
 
 def _allocation_hint(allocations: list[SecondaryAllocation]) -> str | None:
-    """方案合计/余额提示（不强制合计满额是需求原文；余额归属待澄清 #2）。
+    """方案合计/余额提示（不要求合计满额是需求原文；余额归属 = 澄清 #2 答复）。
 
     无方案返回 None；合计恰满额只报合计，避免「余额 0」噪音。
     """
@@ -331,7 +347,7 @@ def _allocation_hint(allocations: list[SecondaryAllocation]) -> str | None:
     if total == Decimal("100"):
         return f"二次分配合计 {total_text}%"
     rest = (Decimal("100") - total).quantize(Decimal("0.01"), rounding=ROUND_HALF_UP)
-    return f"二次分配合计 {total_text}%，余额 {rest}%（归属待业务确认）"
+    return f"二次分配合计 {total_text}%，余额 {rest}%（归合同负责营销人员）"
 
 
 def create_business(

backend/app/services/calc_service.py

@@ -6,16 +6,20 @@
 按行汇总，对照表 #14）。两者的任何口径修改必须同步——预览给业务对数、
 核算才是算钱的法定固化点。
 
-策略点（待业务答复，全部集中为单函数，答复后只改函数 + 按回款批量重算）：
-- ``_personal_rate``：#12 经理个人户单笔落台账 rate=0/绩效 0（12.5%+5%
-  聚合口径在月结时由 manager_team_share 计算）；#20 在 ``_row_profit``
+策略点（业务答复 2026-10-19 已回填，后续调整仍集中在对应函数 + 按回款批量重算）：
+- ``_personal_rate``：#12 经理个人户单笔由参数 manager.personal.included
+  分流——0=单笔落 0（聚合口径在月结时由 manager_team_share 计算）、
+  1=按业务员递减公式计提；#20 在 ``_row_profit``（暂按不含税原样相减）
+- 二次分摊（澄清 #1 答复「分配绩效」，算后分）：``_load_allocations``
+  读生效方案，``_persist_ledger`` 按比例拆行（参与人份额 + 负责人余额，
+  行合计守恒）；#2 余额归负责人、#3 二次分配即协助场景的核算载体
 - 核算粒度 #25：业务级一次性计提——首个触发核算的回款计算全额应发，
   后续回款仅置 settlement_status=1（repeated=True），不重复计提
 """
 
 import logging
 from dataclasses import dataclass
-from decimal import Decimal
+from decimal import ROUND_HALF_UP, Decimal
 from fractions import Fraction
 from typing import Any
 
@@ -29,6 +33,7 @@ from app.models import (
     BusinessItem,
     Customer,
     PerformanceLedger,
+    Personnel,
     Receipt,
     Shipment,
     User,
@@ -54,8 +59,8 @@ from app.services.param_service import parse_fraction, resolve_snapshot
 
 logger = logging.getLogger(__name__)
 
-# snapshot_json 里的策略点注记（答复回填时的检索锚点）
-_NOTE_MANAGER_PENDING = "经理个人户单笔不计提（#12 待答复）：聚合口径在月结时由团队聚合计算"
+# snapshot_json 里的策略点注记（口径检索锚点；#12 已参数化，开关 0 时留此注记）
+_NOTE_MANAGER_PENDING = "经理个人户单笔不计提（基数开关=0）：聚合口径在月结时由团队聚合计算"
 
 
 @dataclass(frozen=True, slots=True)
@@ -78,14 +83,17 @@ def calc_receipt(
 ) -> CalcReceiptOut:
     """单笔回款核算 / 重算（recalc_reason 非 None 时为重算模式）。
 
-    防重前两层在本函数（FOR UPDATE 锁行 + settlement_status 校验），第三层
-    是落台账 uk(receipt_id, calc_version)。全程一个 audit 事务，出参在
-    commit 前固化。
+    防重前两层在 ``_load_and_guard``（FOR UPDATE 锁行 + settlement_status
+    与月结锁定校验），第三层是落台账 uk(receipt_id, calc_version)。全程
+    一个 audit 事务，出参在 commit 前固化。
 
     首算模式：回款必须未核算；业务级一次性计提（#25）——已有生效台账行时
-    仅登记进度（repeated=True）。
+    仅登记进度（repeated=True，``_prepare_mode`` 内提前返回）。
     重算模式：回款必须已核算过；作废旧版本行（is_active=0），按当前参数
     落 calc_version+1 新行，calc_reason 留痕。
+
+    本函数只做编排：锁行校验 → 模式预处理 → 输入装载 → 逐行折算 →
+    计提组成 → 落库，各段独立私有函数（口径修改只动对应段）。
     """
     is_recalc = recalc_reason is not None
     action = "重算" if is_recalc else "核算"
@@ -103,189 +111,419 @@ def calc_receipt(
         ),
         meta=meta,
     ):
-        receipt = session.get(Receipt, receipt_id, with_for_update=True)
-        if receipt is None:
-            raise BadRequestError("回款不存在")
-        if is_recalc:
-            if receipt.settlement_status == SETTLEMENT_PENDING:
-                raise BadRequestError("该回款尚未核算过（无旧版本可重算，走首次核算）")
-        elif receipt.settlement_status == SETTLEMENT_DONE:
-            raise BadRequestError("该回款已核算，禁止重复核算（重算请走重算入口）")
+        receipt, business = _load_and_guard(session, receipt_id, is_recalc=is_recalc)
+        repeated_out = _prepare_mode(session, receipt, business, is_recalc=is_recalc)
+        if repeated_out is not None:
+            return repeated_out
 
-        business = session.get(Business, receipt.business_id, with_for_update=True)
-        if business is None:
-            raise BadRequestError("回款关联的业务不存在")
-        if business.owner_personnel_id is None:
-            raise BadRequestError("业务未指定负责营销人员，无法核算（先在业务归属中指定）")
+        shipment = _load_shipment(session, receipt)
+        person = _load_person(session, business)
+        snapshot = resolve_snapshot(session, receipt.receipt_date)
+        items = _load_items(session, business)
+        allocations = _load_allocations(session, business, person.id)
 
-        # 重算：先作废旧版本行（is_active=0），折算体随后按当前参数重算
-        if is_recalc:
-            old = performance_ledger_repository.get_active_by_receipt(session, receipt_id)
-            if old is not None:
-                performance_ledger_repository.mark_inactive(session, old)
-
-        # 核算粒度 #25（一期口径，仅首算模式）：业务级一次性计提——已有生效
-        # 台账行时，本笔回款仅置已核算状态（支付进度），不重复计提
-        repeated = False
-        if not is_recalc:
-            repeated = performance_ledger_repository.has_active_for_business(
-                session, business.id, calc_type=CALC_TYPE_RECEIPT
-            )
-        if repeated:
-            _mark_settled(session, receipt)
-            row = performance_ledger_repository.get_active_by_receipt_of_business(
-                session, business.id
-            )
-            session.flush()
-            out = CalcReceiptOut(ledger=_to_out(row), repeated=True)
-            session.commit()
-            logger.info(
-                "回款登记进度（业务已核算）| receipt=%s | business=%s", receipt_id, business.id
-            )
-            return out
-
-        if receipt.shipment_id is None:
-            raise BadRequestError("回款未指定发货批次，无法确定发货日期（先指定批次再核算）")
-        shipment = session.get(Shipment, receipt.shipment_id)
-        if shipment is None or shipment.ship_date is None:
-            raise BadRequestError("发货批次缺少发货日期，无法核算")
-
-        person = personnel_service.ensure_active(
-            session, business.owner_personnel_id, label="核算归属"
+        conversion = _convert_items(snapshot, person, items)
+        amounts = _compose_amounts(
+            session, snapshot, person, business, receipt, shipment, conversion
         )
-        if person.business_role_id is None:
-            raise BadRequestError("归属人员未绑定岗位角色，无法确定计提公式")
+        rows = _persist_ledger(
+            session,
+            receipt=receipt,
+            business=business,
+            person=person,
+            shipment=shipment,
+            items=items,
+            allocations=allocations,
+            conversion=conversion,
+            amounts=amounts,
+            recalc_reason=recalc_reason,
+            is_recalc=is_recalc,
+        )
+        session.flush()
+        out = CalcReceiptOut(ledger=_to_out(rows.owner_row), repeated=False)
+        session.commit()
+        logger.info(
+            "核算完成 | receipt=%s | ledger=%s | payable=%s | 分摊行=%s",
+            receipt_id,
+            rows.owner_row.id,
+            amounts.payable,
+            len(rows.share_rows),
+        )
+        return out
 
-        receipt_date = receipt.receipt_date
-        snapshot = resolve_snapshot(session, receipt_date)
-        items = business_repository.list_items(session, business.id)
-        if not items:
-            raise BadRequestError("业务无产品明细行，无法核算")
 
-        # 逐行折算（行级 product_category 阈值；成本缺失行毛利按 0 计并标记）
-        total_revenue = Decimal("0")
-        total_profit = Decimal("0")
-        converted_total = Decimal("0")
-        missing_cost = False
-        line_details: list[dict[str, Any]] = []
-        for item in items:
-            row_revenue = item.sale_amount
-            if item.cost_amount is None:
-                missing_cost = True
-                row_profit = Decimal("0")
-            else:
-                row_profit = _row_profit(row_revenue, item.cost_amount)
-            total_revenue += row_revenue
-            total_profit += row_profit
-            threshold = parse_fraction(
-                snapshot.get(
-                    "product.threshold",
-                    role_code=role_code_of(person),
-                    product_category=item.product_category,
-                )
-            )
-            row_converted = converted_profit(
-                row_revenue, profit_rate(row_profit, row_revenue), threshold
-            )
-            converted_total += row_converted
-            line_details.append(
-                {
-                    "item_id": item.id,
-                    "product_category": item.product_category,
-                    "revenue": str(row_revenue),
-                    "profit": str(row_profit),
-                    # 行级折算同样固化为两位（to_decimal 对整数值无小数位，
-                    # 快照/台账口径需与列一致）
-                    "converted": str(row_converted.quantize(Decimal("0.01"))),
-                }
-            )
+def _load_and_guard(
+    session: Session, receipt_id: int, *, is_recalc: bool
+) -> tuple[Receipt, Business]:
+    """锁行 + 模式校验 + 月结锁定拦截 + 业务归属校验（核算/重算共用）。"""
+    receipt = session.get(Receipt, receipt_id, with_for_update=True)
+    if receipt is None:
+        raise BadRequestError("回款不存在")
+    if is_recalc:
+        if receipt.settlement_status == SETTLEMENT_PENDING:
+            raise BadRequestError("该回款尚未核算过（无旧版本可重算，走首次核算）")
+    elif receipt.settlement_status == SETTLEMENT_DONE:
+        raise BadRequestError("该回款已核算，禁止重复核算（重算请走重算入口）")
 
-        # 天数只依赖发货/回款日期，先于比例分派算出（业务员递减公式的输入）
-        days = payment_days(shipment.ship_date, receipt_date)
-        decision = _personal_rate(session, snapshot, person, business, days)
+    # 月结锁定拦截：已审定月份的回款不得再核算/重算——金额已固化，
+    # 变动唯一通道是调整单（否则重算会绕开审批改写已锁定月份的应付）
+    from app.services import settlement_service
 
-        if decision.base_override is not None:
-            converted = decision.base_override  # 信息员：基数=本人销售额
+    settlement_service.ensure_month_not_locked(session, receipt.receipt_date.strftime("%Y-%m"))
+
+    business = session.get(Business, receipt.business_id, with_for_update=True)
+    if business is None:
+        raise BadRequestError("回款关联的业务不存在")
+    if business.owner_personnel_id is None:
+        raise BadRequestError("业务未指定负责营销人员，无法核算（先在业务归属中指定）")
+    return receipt, business
+
+
+def _prepare_mode(
+    session: Session, receipt: Receipt, business: Business, *, is_recalc: bool
+) -> CalcReceiptOut | None:
+    """模式预处理：重算作废旧版本；首算判业务级一次性计提。
+
+    返回非 None = 本笔仅登记进度（repeated=True 的出参，已 commit），
+    调用方直接返回。
+    """
+    # 重算：先作废旧版本行（is_active=0），折算体随后按当前参数重算。
+    # 无生效行 = 该回款是「进度登记」（业务级一次性计提 #25 的第二笔及
+    # 以后）——本无独立计提，继续重算会凭空落一行生效行，同业务出现
+    # 两行生效行导致双重计提 → 一律 400
+    if is_recalc:
+        # 分摊拆行后旧版本可能多行（负责人+参与人）——全部作废再落新版本
+        olds = performance_ledger_repository.list_active_by_receipt(session, receipt.id)
+        if not olds:
+            raise BadRequestError("该回款为进度登记（业务已按一次性计提核算），无独立台账行可重算")
+        for old in olds:
+            performance_ledger_repository.mark_inactive(session, old)
+        return None
+
+    # 核算粒度 #25（一期口径，仅首算模式）：业务级一次性计提——已有生效
+    # 台账行时，本笔回款仅置已核算状态（支付进度），不重复计提
+    if not performance_ledger_repository.has_active_for_business(
+        session, business.id, calc_type=CALC_TYPE_RECEIPT
+    ):
+        return None
+    _mark_settled(session, receipt)
+    row = performance_ledger_repository.get_active_by_receipt_of_business(session, business.id)
+    session.flush()
+    out = CalcReceiptOut(ledger=_to_out(row), repeated=True)
+    session.commit()
+    logger.info("回款登记进度（业务已核算）| receipt=%s | business=%s", receipt.id, business.id)
+    return out
+
+
+def _load_shipment(session: Session, receipt: Receipt) -> Shipment:
+    """核销基准：发货批次存在且带发货日（回款天数公式的输入）。"""
+    if receipt.shipment_id is None:
+        raise BadRequestError("回款未指定发货批次，无法确定发货日期（先指定批次再核算）")
+    shipment = session.get(Shipment, receipt.shipment_id)
+    if shipment is None or shipment.ship_date is None:
+        raise BadRequestError("发货批次缺少发货日期，无法核算")
+    return shipment
+
+
+def _load_person(session: Session, business: Business):
+    """核算归属：在职 + 绑定岗位角色（计提公式锚点）。"""
+    person = personnel_service.ensure_active(session, business.owner_personnel_id, label="核算归属")
+    if person.business_role_id is None:
+        raise BadRequestError("归属人员未绑定岗位角色，无法确定计提公式")
+    return person
+
+
+def _load_items(session: Session, business: Business) -> list[BusinessItem]:
+    """业务产品明细行（逐行折算的输入；空明细无法核算）。"""
+    items = business_repository.list_items(session, business.id)
+    if not items:
+        raise BadRequestError("业务无产品明细行，无法核算")
+    return items
+
+
+def _load_allocations(session: Session, business: Business, owner_id: int) -> list:
+    """业务生效的二次分配方案（澄清 #1 答复 2026-10-19：分配绩效——算后分）。
+
+    校验双保险之一（保存侧在 business_service）：比例合计 >100% 会把负责人
+    份额算成负数（多算参与人绩效）；合同负责人不可出现在参与人列表（自分
+    份额会双重计入）。无方案返回空列表 = 全额归负责人。
+    """
+    allocations = business_repository.list_allocations(session, business.id)
+    if not allocations:
+        return []
+    total = sum((a.ratio for a in allocations), Decimal("0"))
+    if total > Decimal("100"):
+        raise BadRequestError(
+            f"二次分配比例合计 {total.quantize(Decimal('0.01'))}% 超过 100%，"
+            "无法核算（先调整方案比例）"
+        )
+    if any(a.personnel_id == owner_id for a in allocations):
+        raise BadRequestError("二次分配参与人含合同负责营销人员，无法核算（先调整方案）")
+    return list(allocations)
+
+
+@dataclass(frozen=True, slots=True)
+class _Conversion:
+    """逐行折算结果（行级明细入台账快照，汇总值驱动计提与起付判定）。"""
+
+    total_revenue: Decimal
+    total_profit: Decimal
+    converted_total: Decimal
+    missing_cost: bool
+    line_details: list[dict[str, Any]]
+
+
+def _convert_items(snapshot, person, items: list[BusinessItem]) -> _Conversion:
+    """逐行折算（行级 product_category 阈值；成本缺失行毛利按 0 计并标记）。"""
+    total_revenue = Decimal("0")
+    total_profit = Decimal("0")
+    converted_total = Decimal("0")
+    missing_cost = False
+    line_details: list[dict[str, Any]] = []
+    for item in items:
+        row_revenue = item.sale_amount
+        if item.cost_amount is None:
+            missing_cost = True
+            row_profit = Decimal("0")
         else:
-            converted = converted_total
-
-        performance = (
-            Decimal("0")
-            if decision.manager_pending
-            else performance_amount(converted, decision.rate)
-        )
-        barter_applied = receipt.is_barter == 1
-        base_amount = performance
-        if barter_applied:
-            discount = parse_fraction(
-                snapshot.get("barter.discount", role_code=role_code_of(person))
+            row_profit = _row_profit(row_revenue, item.cost_amount)
+        total_revenue += row_revenue
+        total_profit += row_profit
+        threshold = parse_fraction(
+            snapshot.get(
+                "product.threshold",
+                role_code=role_code_of(person),
+                product_category=item.product_category,
             )
-            base_amount = apply_barter(performance, discount)
-
-        received_total = business.total_received_amount or Decimal("0")
-        start_ratio = parse_fraction(
-            snapshot.get("payment.start.ratio", role_code=role_code_of(person))
         )
-        start_ok = start_payment_ok(received_total, total_revenue, start_ratio)
-        weight_r = clamp_weight_r(received_total, total_revenue)
-        weight = payment_weight(weight_r)
-        payable = param_service.to_decimal(Fraction(base_amount) * weight)
+        row_converted = converted_profit(
+            row_revenue, profit_rate(row_profit, row_revenue), threshold
+        )
+        converted_total += row_converted
+        line_details.append(
+            {
+                "item_id": item.id,
+                "product_category": item.product_category,
+                "revenue": str(row_revenue),
+                "profit": str(row_profit),
+                # 行级折算同样固化为两位（to_decimal 对整数值无小数位，
+                # 快照/台账口径需与列一致）
+                "converted": str(_q2(row_converted)),
+            }
+        )
+    return _Conversion(total_revenue, total_profit, converted_total, missing_cost, line_details)
 
-        settlement_month = receipt_date.strftime("%Y-%m")
-        snapshot_json: dict[str, Any] = {
-            "params_as_of": str(receipt_date),
-            "line_details": line_details,
-            "start_payment_ok": start_ok,
-            "rate_note": decision.rate_note,
-            "revenue_total": str(total_revenue),
-            "profit_total": str(total_profit),
-        }
-        if decision.manager_pending:
-            snapshot_json["strategy_note"] = _NOTE_MANAGER_PENDING
 
-        def q2(value: Decimal | None) -> Decimal | None:
-            """金额统一两位小数（HALF_UP）：内存/DB/序列化三方一致。"""
-            return value.quantize(Decimal("0.01")) if value is not None else None
+@dataclass(frozen=True, slots=True)
+class _Amounts:
+    """计提组成结果（比例分派 → 绩效 → 抵顶 → 支付权重 → 应付）。"""
 
+    days: int
+    decision: _RateDecision
+    converted: Decimal
+    performance: Decimal
+    barter_applied: bool
+    weight_r: int
+    weight: Fraction
+    payable: Decimal
+    start_ok: bool
+
+
+def _compose_amounts(
+    session: Session,
+    snapshot,
+    person,
+    business: Business,
+    receipt: Receipt,
+    shipment: Shipment,
+    conversion: _Conversion,
+) -> _Amounts:
+    """按比例分派与支付权重组成应付（与 param_service.preview 同公式路径）。"""
+    # 天数只依赖发货/回款日期，先于比例分派算出（业务员递减公式的输入）
+    days = payment_days(shipment.ship_date, receipt.receipt_date)
+    decision = _personal_rate(session, snapshot, person, business, days)
+
+    if decision.base_override is not None:
+        converted = decision.base_override  # 信息员：基数=本人销售额
+    else:
+        converted = conversion.converted_total
+
+    performance = (
+        Decimal("0") if decision.manager_pending else performance_amount(converted, decision.rate)
+    )
+    barter_applied = receipt.is_barter == 1
+    base_amount = performance
+    if barter_applied:
+        discount = parse_fraction(snapshot.get("barter.discount", role_code=role_code_of(person)))
+        base_amount = apply_barter(performance, discount)
+
+    received_total = business.total_received_amount or Decimal("0")
+    start_ratio = parse_fraction(
+        snapshot.get("payment.start.ratio", role_code=role_code_of(person))
+    )
+    start_ok = start_payment_ok(received_total, conversion.total_revenue, start_ratio)
+    weight_r = clamp_weight_r(received_total, conversion.total_revenue)
+    weight = payment_weight(weight_r)
+    payable = param_service.to_decimal(Fraction(base_amount) * weight)
+    return _Amounts(
+        days=days,
+        decision=decision,
+        converted=converted,
+        performance=performance,
+        barter_applied=barter_applied,
+        weight_r=weight_r,
+        weight=weight,
+        payable=payable,
+        start_ok=start_ok,
+    )
+
+
+@dataclass(frozen=True, slots=True)
+class _LedgerRows:
+    """拆行落库结果：负责人行恒存在（出参与 CAS 锚点），参与人份额行可空。"""
+
+    owner_row: PerformanceLedger
+    share_rows: list[PerformanceLedger]
+
+
+def _persist_ledger(
+    session: Session,
+    *,
+    receipt: Receipt,
+    business: Business,
+    person,
+    shipment: Shipment,
+    items: list[BusinessItem],
+    allocations: list,
+    conversion: _Conversion,
+    amounts: _Amounts,
+    recalc_reason: str | None,
+    is_recalc: bool,
+) -> _LedgerRows:
+    """落台账行（分摊拆行；版本号自增；金额两位 HALF_UP）+ 首算 CAS 置已核算。
+
+    分摊（澄清 #1 答复 2026-10-19「分配绩效」，算后分）：业务级全额（含
+    递减比例、抵顶、支付权重全环节）算完后按方案比例拆给参与人，余额归
+    合同负责人。行合计与业务级全额**守恒**（负责人行取 q2 全额减参与人
+    q2 份额的差额，防分漂）；每行快照带完整方案快照，行级可独立回溯。
+    参与人离职照分（历史方案事实，方案调整是业务侧责任——入职校验只在
+    保存侧，核算侧只要求人员存在，FK RESTRICT 已保证）。
+    """
+    receipt_date = receipt.receipt_date
+    base_snapshot: dict[str, Any] = {
+        "params_as_of": str(receipt_date),
+        "line_details": conversion.line_details,
+        "start_payment_ok": amounts.start_ok,
+        "rate_note": amounts.decision.rate_note,
+        "revenue_total": str(conversion.total_revenue),
+        "profit_total": str(conversion.total_profit),
+    }
+    if amounts.decision.manager_pending:
+        base_snapshot["strategy_note"] = _NOTE_MANAGER_PENDING
+    if allocations:
+        base_snapshot["alloc_plan"] = [
+            {
+                "personnel_id": a.personnel_id,
+                "personnel_name": a.personnel_name,
+                "ratio": str(a.ratio),
+            }
+            for a in allocations
+        ]
+
+    version = performance_ledger_repository.next_version(session, receipt.id)
+    customer_type = _customer_type(session, business)
+    category = _category_label(items)
+
+    # 份额清单：(person, ratio, tag)——ratio 为 None 时走余额公式（q2 全额
+    # 减已分累计，守恒）；负责人余额的百分数（100−∑参与人）仅作快照展示，
+    # 不参与计算——按它乘全额会丢 q2 尾差（39.1111×30% ≠ 39.11−27.37）
+    shares: list[tuple[Any, Decimal | None, str]] = []
+    owner_ratio_text: str | None = None
+    if not allocations:
+        shares.append((person, None, "owner"))
+        owner_ratio_text = "100"
+    else:
+        total_ratio = Decimal("0")
+        for a in allocations:
+            shares.append((session.get(Personnel, a.personnel_id), a.ratio, "participant"))
+            total_ratio += a.ratio
+        owner_ratio_text = str((Decimal("100") - total_ratio).quantize(Decimal("0.01")))
+        shares.append((person, None, "owner"))
+
+    def _share(full: Decimal, ratio: Decimal | None, *, added: Decimal = Decimal("0")) -> Decimal:
+        """单份额金额：参与人 = 全额×比例（q2）；负责人 = q2 全额 − 已分累计。"""
+        if ratio is None:
+            return _q2(full - added) or Decimal("0")
+        # Fraction 乘积先 to_decimal 再 q2（Fraction 无 quantize，直接喂 _q2 会炸）
+        return _q2(param_service.to_decimal(Fraction(full) * Fraction(ratio) / 100)) or Decimal("0")
+
+    added_perf = Decimal("0")
+    added_conv = Decimal("0")
+    added_pay = Decimal("0")
+    owner_row: PerformanceLedger | None = None
+    share_rows: list[PerformanceLedger] = []
+    for target, ratio, tag in shares:
+        perf = _share(amounts.performance, ratio, added=added_perf)
+        conv = _share(amounts.converted, ratio, added=added_conv)
+        pay = _share(amounts.payable, ratio, added=added_pay)
+        added_perf += perf
+        added_conv += conv
+        added_pay += pay
         row = performance_ledger_repository.add(
             session,
             PerformanceLedger(
                 receipt_id=receipt.id,
-                calc_version=performance_ledger_repository.next_version(session, receipt.id),
+                calc_version=version,
                 calc_type=CALC_TYPE_RECEIPT,
                 business_id=business.id,
                 business_no=business.business_no,
-                personnel_id=person.id,
-                personnel_name=person.personnel_name,
-                role_code=role_code_of(person),
-                customer_type=_customer_type(session, business),
-                product_category=_category_label(items),
+                personnel_id=target.id,
+                personnel_name=target.personnel_name,
+                role_code=role_code_of(target),
+                customer_type=customer_type,
+                product_category=category,
                 ship_date=shipment.ship_date,
                 receipt_date=receipt_date,
-                payment_days=days,
-                rate_text=str(decision.rate),
-                converted_profit=q2(converted),
-                performance_amount=q2(performance),
-                barter_applied=1 if barter_applied else 0,
-                weight_r=weight_r,
-                payment_weight=param_service.to_decimal(weight),
-                payable_amount=q2(payable),
-                settlement_month=settlement_month,
-                is_probation=1 if person.is_probation == 1 else 0,
-                missing_cost=1 if missing_cost else 0,
-                snapshot_json=snapshot_json,
+                payment_days=amounts.days,
+                rate_text=str(amounts.decision.rate),
+                converted_profit=conv,
+                performance_amount=perf,
+                barter_applied=1 if amounts.barter_applied else 0,
+                weight_r=amounts.weight_r,
+                payment_weight=param_service.to_decimal(amounts.weight),
+                payable_amount=pay,
+                settlement_month=receipt_date.strftime("%Y-%m"),
+                is_probation=1 if target.is_probation == 1 else 0,
+                missing_cost=1 if conversion.missing_cost else 0,
+                snapshot_json={
+                    **base_snapshot,
+                    "alloc_role": tag,
+                    "alloc_ratio": owner_ratio_text if tag == "owner" else str(ratio),
+                },
                 calc_reason=recalc_reason,
             ),
         )
-        # CAS 仅首算执行：重算模式状态本就是已核算（UPDATE ... WHERE status=0
-        # 会 rowcount=0 误报并发撞车）
-        if not is_recalc:
-            _mark_settled(session, receipt)
-        session.flush()
-        out = CalcReceiptOut(ledger=_to_out(row), repeated=False)
-        session.commit()
-        logger.info("核算完成 | receipt=%s | ledger=%s | payable=%s", receipt_id, row.id, payable)
-        return out
+        if tag == "owner":
+            owner_row = row
+        else:
+            share_rows.append(row)
+
+    # CAS 仅首算执行：重算模式状态本就是已核算（UPDATE ... WHERE status=0
+    # 会 rowcount=0 误报并发撞车）
+    if not is_recalc:
+        _mark_settled(session, receipt)
+    return _LedgerRows(owner_row=owner_row, share_rows=share_rows)
+
+
+def _q2(value: Decimal | None) -> Decimal | None:
+    """金额统一两位小数（HALF_UP）：内存/DB/序列化三方一致。
+
+    显式传 rounding——quantize 缺省是上下文 ROUND_HALF_EVEN（银行家舍入），
+    x.xx5 会舍成偶数值，与业务四舍五入口径差 1 分。
+    """
+    if value is None:
+        return None
+    return value.quantize(Decimal("0.01"), rounding=ROUND_HALF_UP)
 
 
 def _personal_rate(
@@ -310,12 +548,23 @@ def _personal_rate(
 
     template = role.calc_template if role else "TPL_SALESPERSON_DECAY"
     if template == "TPL_MANAGER_SHARE":
-        return _RateDecision(
-            Decimal("0"),
-            "经理个人户：12.5%+5% 聚合计提（月结时计算），单笔落 0",
-            None,
-            True,
-        )
+        # #12 答复（2026-10-19）参数化：manager.personal.included=1 时个人户
+        # 单按业务员递减公式单笔计提（个人户单本质是正常业务，有发货/回款/
+        # 毛利；聚合基数开关在 settlement_service 同参数消费）——0 时单笔落 0
+        if snapshot.get("manager.personal.included") != "1":
+            return _RateDecision(
+                Decimal("0"),
+                "经理个人户：12.5%+5% 聚合计提（月结时计算），单笔落 0",
+                None,
+                True,
+            )
+        start = parse_fraction(snapshot.get("salesperson.rate.start"))
+        slope = parse_fraction(snapshot.get("salesperson.rate.slope"))
+        floor = parse_fraction(snapshot.get("salesperson.rate.floor"))
+        boundary = int(parse_fraction(snapshot.get("salesperson.days.boundary")))
+        rate = salesperson_rate(days, start=start, slope=slope, floor=floor, boundary_days=boundary)
+        note = f"经理个人户（基数开关=1）：按业务员递减 {start}‰ 起，{days} 天"
+        return _RateDecision(rate, note, None, False)
     if template == "TPL_INFO_SALES_FIXED":
         # 信息员基数=本人销售额（覆盖折算与阈值），‰ 换算同防线
         rate = parse_fraction(snapshot.get("info.rate")) / 1000
@@ -324,7 +573,9 @@ def _personal_rate(
         start = parse_fraction(snapshot.get("salesperson.rate.start"))
         slope = parse_fraction(snapshot.get("salesperson.rate.slope"))
         floor = parse_fraction(snapshot.get("salesperson.rate.floor"))
-        boundary = int(snapshot.get("salesperson.days.boundary"))
+        # int(参数原文) 对合法入库的 '360.0' 会抛 ValueError 使整月核算 500；
+        # 经 Fraction 转换再取整（INT 型参数入库时已校验分母为 1，取整无损）
+        boundary = int(parse_fraction(snapshot.get("salesperson.days.boundary")))
         rate = salesperson_rate(days, start=start, slope=slope, floor=floor, boundary_days=boundary)
         note = f"业务员递减：{start}‰ 起，{days} 天（分界 {boundary} 天，超界取 {floor}‰）"
         return _RateDecision(rate, note, None, False)
@@ -393,7 +644,7 @@ def recalc_receipt(
     """重算（授权动作，管理员/财务）：作废旧版本行、按当前参数重算新版本。
 
     薄委托 calc_receipt(recalc_reason=...)——折算体只有一份；所属月已审定
-    的拦截在月结（T5）接入后补入本函数。
+    的拦截在 calc_receipt 内（核算与重算同口径）。
     """
     if not reason or not reason.strip():
         raise BadRequestError("重算必须填写原因")

backend/app/services/dashboard_service.py

@@ -0,0 +1,278 @@
+"""工作台服务（M4 ⑧）：四区块实时聚合编排。
+
+设计决策（2026-10-19）：
+- **只读**：不落库、不写审计（读操作不入操作日志）；总览只做 SQL 聚合，
+  不复用报表的部门汇总（后者会加载整月台账，过重）
+- **待办与预警实时派生**：不建待办/预警表、不引调度器；处置动作本身
+  已有操作日志可追溯。与 FR-035「预警产生/消除留痕」的差距记录在
+  计划开放项，待业务确认是否物化
+- **⑥ 同步模块未启用**：同步失败待办、同步连续失败预警以
+  ``sync_available=false`` 显式降级，不返回伪造的 0 条
+- 预警阈值走参数体系（``warning.*``），一次请求只解析一次快照
+"""
+
+from datetime import date, datetime, timedelta
+from decimal import Decimal
+
+from sqlalchemy.orm import Session
+
+from app.core.exceptions import BadRequestError
+from app.core.month import validate_month
+from app.repositories import dashboard_repository, operation_log_repository, user_repository
+from app.repositories.query_utils import LogFilters
+from app.services import approval_service
+
+# 工作台只展示摘要，完整列表跳转对应管理页
+_TODO_LIMIT = 5
+_WARNING_LIMIT = 20
+_ACTIVITY_LIMIT = 20
+_TREND_MONTHS = 6
+
+_ORDER_TYPE_LABELS = {1: "二次分配方案", 2: "月度结算", 3: "调整单"}
+
+
+def get_dashboard(session: Session, month: str | None = None, *, current_user) -> dict:
+    """四区块一次性出数（前端一次请求渲染整页）。
+
+    待办按当前用户角色只展示其可操作节点（admin 可查看全部在途单）；
+    风险预警仍是全局经营视角，不按人裁剪。
+    """
+    resolved = _normalize_month(month)
+    warning_params = _warning_params(session)
+    pending_statuses = approval_service.pending_statuses_for_roles(
+        user_repository.get_role_codes(current_user)
+    )
+    return {
+        "month": resolved,
+        "overview": _overview(session, resolved),
+        "todos": _todos(session, pending_statuses),
+        "warnings": _warnings(session, warning_params),
+        "activities": _activities(session),
+    }
+
+
+def _normalize_month(month: str | None) -> str:
+    """未传月份按当月；非法月份在入口拦成 400（避免 500）。"""
+    if not month:
+        today = date.today()
+        return f"{today.year:04d}-{today.month:02d}"
+    try:
+        return validate_month(month)
+    except ValueError as exc:
+        raise BadRequestError(str(exc)) from exc
+
+
+def _shift_month(month: str, delta: int) -> str:
+    """YYYY-MM 平移 delta 个月（用于近 N 个月窗口）。"""
+    year, mon = int(month[:4]), int(month[5:7])
+    index = year * 12 + (mon - 1) + delta
+    return f"{index // 12:04d}-{index % 12 + 1:02d}"
+
+
+def _month_start(month: str) -> date:
+    """YYYY-MM → 该月首日（范围查询边界，避免函数列过滤）。"""
+    return date(int(month[:4]), int(month[5:7]), 1)
+
+
+def _trend_months(month: str) -> list[str]:
+    """窗口为「当月及之前共 6 个月」，升序返回便于前端画图。"""
+    return [_shift_month(month, offset) for offset in range(-(_TREND_MONTHS - 1), 1)]
+
+
+def _overview(session: Session, month: str) -> dict:
+    """经营绩效总览（FR-033）：口径与台账/月结一致。"""
+    sums = dashboard_repository.sum_month_performance(session, month)
+    settlement = dashboard_repository.get_month_settlement(session, month)
+    months = _trend_months(month)
+    performance = dashboard_repository.performance_trend(session, months)
+    receipts = dashboard_repository.receipt_trend(
+        session,
+        start_date=_month_start(months[0]),
+        end_date=_month_start(_shift_month(months[-1], 1)),
+    )
+    return {
+        "month": month,
+        "performance_total": _dec(sums["performance_total"]),
+        "payable_total": _dec(sums["payable_total"]),
+        "person_count": int(sums["person_count"]),
+        "team_count": dashboard_repository.count_active_managers(session),
+        "settlement": {
+            "exists": settlement is not None,
+            "status": settlement.status if settlement else None,
+            "total_performance": settlement.total_performance if settlement else None,
+            "total_payable": settlement.total_payable if settlement else None,
+            "locked_at": settlement.locked_at if settlement else None,
+        },
+        "trend": [
+            {
+                "month": item,
+                "performance_total": _dec(performance.get(item)),
+                "receipt_total": _dec(receipts.get(item)),
+            }
+            for item in months
+        ],
+        "note": (
+            "绩效按台账归属月（单笔生效行，二次分摊拆行求和不失真）；回款按到账月"
+            "（含未核算回款）；不含经理 12.5%+5% 聚合分成与调整单"
+        ),
+    }
+
+
+def _todos(session: Session, pending_statuses: tuple[int, ...]) -> dict:
+    """待办事项（FR-034，澄清 #11 起步范围）。
+
+    ``pending_statuses`` 已按当前用户角色解析：财务只看待财务复核、
+    领导只看待领导审核；admin 查看全部在途单。
+    """
+    orders = dashboard_repository.list_pending_approvals(
+        session, statuses=pending_statuses, limit=_TODO_LIMIT
+    )
+    receipts = dashboard_repository.list_unassigned_receipts(session, limit=_TODO_LIMIT)
+    return {
+        "pending_approval_total": dashboard_repository.count_pending_approvals(
+            session, statuses=pending_statuses
+        ),
+        "pending_approvals": [
+            {
+                "order_id": order.id,
+                "order_no": order.order_no,
+                "order_type": order.order_type,
+                "submitter_name": order.submitter_name,
+                "create_time": order.create_time,
+            }
+            for order in orders
+        ],
+        "unassigned_receipt_total": dashboard_repository.count_unassigned_receipts(session),
+        "unassigned_receipts": [
+            {
+                "receipt_id": row[0].id,
+                "receipt_batch_no": row[0].receipt_batch_no,
+                "business_id": row[0].business_id,
+                "business_no": row.business_no,
+                "amount": row[0].amount,
+                "receipt_date": row[0].receipt_date,
+            }
+            for row in receipts
+        ],
+        # ⑥ T+ 同步未建：显式降级，不伪造「无失败」
+        "sync_available": False,
+        "sync_failure_total": 0,
+    }
+
+
+def _warning_params(session: Session) -> dict:
+    """预警参数一次解析（阈值参数化，澄清 #10）。"""
+    from app.services.param_service import parse_fraction, resolve_snapshot
+
+    snapshot = resolve_snapshot(session, date.today())
+    return {
+        "enabled": snapshot.get("warning.enabled") == "1",
+        "receipt_overdue_days": int(parse_fraction(snapshot.get("warning.receipt.overdue.days"))),
+        "approval_timeout_days": int(
+            parse_fraction(snapshot.get("warning.approval.timeout.days"))
+        ),
+    }
+
+
+def _warnings(session: Session, params: dict) -> dict:
+    """风险预警（FR-035）：首批两条可算规则；同步规则待 ⑥。"""
+    if not params["enabled"]:
+        return {
+            "enabled": False,
+            "receipt_overdue_days": params["receipt_overdue_days"],
+            "approval_timeout_days": params["approval_timeout_days"],
+            "items": [],
+            "total": 0,
+            "receipt_overdue_total": 0,
+            "approval_timeout_total": 0,
+            "sync_available": False,
+        }
+
+    receipt_cutoff = date.today() - timedelta(days=params["receipt_overdue_days"])
+    approval_cutoff = datetime.now() - timedelta(days=params["approval_timeout_days"])
+    shipments = dashboard_repository.list_overdue_shipments(
+        session, cutoff=receipt_cutoff, limit=_WARNING_LIMIT
+    )
+    orders = dashboard_repository.list_overdue_approvals(
+        session, cutoff=approval_cutoff, limit=_WARNING_LIMIT
+    )
+
+    items = [
+        {
+            "code": "receipt_overdue",
+            "level": "danger",
+            "object_type": "shipment",
+            "object_id": row[0].id,
+            "title": f"发货批次 {row[0].shipment_no} 逾期未回款",
+            "detail": (
+                f"业务 {row.business_no or row[0].business_id} 发货日 {row[0].ship_date}，"
+                f"超过 {params['receipt_overdue_days']} 天无回款记录"
+            ),
+            "suggest": "联系客户催收，或核对回款批次指定关系",
+            "link": "/business/shipments",
+        }
+        for row in shipments
+    ]
+    items += [
+        {
+            "code": "approval_timeout",
+            "level": "warning",
+            "object_type": "approval_order",
+            "object_id": order.id,
+            "title": f"审批单 {order.order_no} 超时未处理",
+            "detail": (
+                f"{_ORDER_TYPE_LABELS.get(order.order_type, '审批')}由 "
+                f"{order.submitter_name or '—'} 提交于 {order.create_time:%Y-%m-%d %H:%M}，"
+                f"已超过 {params['approval_timeout_days']} 天"
+            ),
+            "suggest": "在审批管理中复核或退回",
+            "link": "/system/approvals",
+        }
+        for order in orders
+    ]
+    receipt_overdue_total = dashboard_repository.count_overdue_shipments(
+        session, cutoff=receipt_cutoff
+    )
+    approval_timeout_total = dashboard_repository.count_overdue_approvals(
+        session, cutoff=approval_cutoff
+    )
+    return {
+        "enabled": True,
+        "receipt_overdue_days": params["receipt_overdue_days"],
+        "approval_timeout_days": params["approval_timeout_days"],
+        "items": items,
+        # items 有展示上限（_WARNING_LIMIT），徽标计数必须用全量命中数
+        "total": receipt_overdue_total + approval_timeout_total,
+        "receipt_overdue_total": receipt_overdue_total,
+        "approval_timeout_total": approval_timeout_total,
+        "sync_available": False,
+    }
+
+
+def _activities(session: Session) -> list[dict]:
+    """最近动态（FR-036）：以操作日志为唯一来源（写操作即留痕）。"""
+    logs = operation_log_repository.list_logs(
+        session,
+        offset=0,
+        limit=_ACTIVITY_LIMIT,
+        filters=LogFilters(),
+    )
+    return [
+        {
+            "id": log.id,
+            "module": log.module,
+            "action": log.action,
+            "summary": log.summary,
+            "username": log.username,
+            "success": log.success,
+            "create_time": log.create_time,
+        }
+        for log in logs
+    ]
+
+
+def _dec(value) -> Decimal | None:
+    """SQL 聚合结果转 Decimal（SUM 可能返回 int，None 原样返回）。"""
+    if value is None:
+        return None
+    return value if isinstance(value, Decimal) else Decimal(str(value))

backend/app/services/formula.py

@@ -41,6 +41,10 @@ def salesperson_rate(
     ≤分界天数按「起始 − 天数×斜率」线性递减；超过分界天数固定取下限
     （对照表 #4：360 天=6‰，361 天起固定 4‰）。
 
+    首日取整（澄清 #14 业务答复 2026-10-19）：第 1 天**不递减**、直接取
+    起始值（需规图示「第 1 天 10‰」覆盖公式的 9.9889‰）——第 2 天起按公式
+    递减，360 天=6‰ 锚点与 361 天=4‰ 分界均不受影响。
+
     先款后货的回款（payment_days 为负）钳制为 0 天：负天数线性外插会算出
     高于起始值的比例（多算绩效），钳到 0 天即按起始比例计提；payment_days
     的出参仍照实输出负值（回款登记照常入库，录入异常由台账留痕暴露）。
@@ -48,6 +52,8 @@ def salesperson_rate(
     days = max(days, 0)
     if days > boundary_days:
         return floor / 1000
+    if days <= 1:
+        return start / 1000
     return (start - days * slope) / 1000
 
 

backend/app/services/manager_share.py

@@ -0,0 +1,124 @@
+"""经理分成共享口径（月结聚合与报表部门汇总的唯一实现）。
+
+从 settlement_service 迁出（行为零变化）：经理 12.5%/5% 的取参、团队
+分桶、公司基数计算，月结生成与部门汇总报表都要用——抽为单一实现后
+「报表汇总 == 月结聚合行」不靠两处代码各自对齐，而是同源函数的直接
+结果。分成金额仍走 formula.manager_team_share 纯函数。
+"""
+
+from calendar import monthrange
+from dataclasses import dataclass
+from datetime import date
+from decimal import Decimal
+from fractions import Fraction
+
+from sqlalchemy.orm import Session
+
+from app.core.exceptions import BadRequestError
+from app.core.month import parse_month
+from app.models import Personnel
+
+
+@dataclass(frozen=True, slots=True)
+class ManagerShareParams:
+    """经理分成取参与参数原文（同一次计算共用一份，随月月末时点化）。"""
+
+    month: str
+    param_date: date
+    team_text: str
+    company_text: str
+    team_pct: Fraction
+    company_pct: Fraction
+    include_manager_personal: bool
+
+
+def month_end(month: str) -> date:
+    """YYYY-MM → 所属月月末（月结与报表取参锚点）。
+
+    月结是对过去某月的金额计算，取参必须锚定业务月份——按 date.today()
+    会让补生成历史月份的结果随操作日期漂移（违背「参数按生效日期时点化」
+    红线）。单笔台账行按回款日取参（裁决 #11）；聚合与月工资口径没有
+    更细的业务日期，取该月最后可确定的生效时点。
+    """
+    try:
+        year, mon = parse_month(month)
+    except ValueError as exc:
+        # schema 已拦住非法月份；内部调用绕过 schema 时也不能变成 500
+        raise BadRequestError(str(exc)) from exc
+    return date(year, mon, monthrange(year, mon)[1])
+
+
+def manager_share_params(session: Session, month: str) -> ManagerShareParams:
+    """解析经理分成参数（锚定所属月月末，取参与台账行口径同源）。
+
+    参数按百分数存储（12.5 表示 12.5%）：parse_fraction 得 12.5，
+    manager_team_share 内部再 ÷100 —— 调用方不得再乘 100（否则放大 100 倍）。
+    #12 开关（manager.personal.included）与分成比例同日取参，答复后调整可追溯。
+    """
+    from app.services.param_service import parse_fraction, resolve_snapshot
+
+    param_date = month_end(month)
+    snapshot = resolve_snapshot(session, param_date)
+    team_text = snapshot.get("manager.share.team")
+    company_text = snapshot.get("manager.share.company")
+    return ManagerShareParams(
+        month=month,
+        param_date=param_date,
+        team_text=team_text,
+        company_text=company_text,
+        team_pct=parse_fraction(team_text),
+        company_pct=parse_fraction(company_text),
+        include_manager_personal=snapshot.get("manager.personal.included") == "1",
+    )
+
+
+def add_team_performance(managers: dict[int, dict], manager_id: int, row) -> None:
+    """把一行业绩并入经理的团队桶（首行固化业务锚点，成员名去重收集）。"""
+    bucket = managers.setdefault(
+        manager_id,
+        {
+            "performance": Decimal("0"),
+            "business_id": row.business_id,
+            "business_no": row.business_no,
+            "names": set(),
+        },
+    )
+    bucket["performance"] += row.performance_amount or Decimal("0")
+    bucket["names"].add(row.personnel_name)
+
+
+def collect_team_buckets(
+    session: Session, ledger_rows: list, include_manager_personal: bool
+) -> dict[int, dict]:
+    """按经理采集团队业绩。
+
+    业务员行经 manager_id 上溯到其经理；经理个人户行（#12 开关计入时）
+    归属经理本人——行 personnel_id 即经理，不走上溯（经理没有上级，
+    按上溯会被跳过漏计）。
+    """
+    managers: dict[int, dict] = {}
+    for row in ledger_rows:
+        if row.customer_type == "manager_personal":
+            if include_manager_personal:
+                add_team_performance(managers, row.personnel_id, row)
+            continue  # 默认不计入聚合基数（#12 参数化）
+        person = session.get(Personnel, row.personnel_id)
+        manager_id = person.manager_id if person else None
+        if manager_id is not None:
+            add_team_performance(managers, manager_id, row)
+    return managers
+
+
+def company_base_of(ledger_rows: list, include_manager_personal: bool) -> Decimal:
+    """全公司基数（5% 的底）：默认排除经理个人户行（#12 开关计入时不过滤）。
+
+    口径逐行固定，调用方在循环外算一次。
+    """
+    return sum(
+        (
+            r.performance_amount or Decimal("0")
+            for r in ledger_rows
+            if include_manager_personal or r.customer_type != "manager_personal"
+        ),
+        Decimal("0"),
+    )

backend/app/services/param_registry.py

@@ -314,6 +314,54 @@ PARAM_REGISTRY: dict[str, ParamSpec] = {
             ),
             sort_order=20,
         ),
+        # ===== 预警规则（M4 ⑧ 工作台，澄清 #10「做成参数化规则便于调整」）=====
+        # 首批三条中「同步连续失败」依赖 ⑥ T+ 同步，模块未建前不设参数、不产生条目
+        ParamSpec(
+            code="warning.enabled",
+            name="风险预警总开关",
+            group="预警规则",
+            value_type="BOOL",
+            unit=None,
+            dimension_type="NONE",
+            options=None,
+            default_value="1",
+            value_min=None,
+            value_max=None,
+            description="工作台风险预警区块总开关：0=关闭（不扫描不展示） 1=开启（默认）",
+            sort_order=21,
+        ),
+        ParamSpec(
+            code="warning.receipt.overdue.days",
+            name="回款逾期天数阈值",
+            group="预警规则",
+            value_type="INT",
+            unit="天",
+            dimension_type="NONE",
+            options=None,
+            default_value="90",
+            value_min="1",
+            value_max=None,
+            description=(
+                "发货后超过该天数仍未回款的发货批次触发预警（澄清 #10 建议默认 90 天）"
+            ),
+            sort_order=22,
+        ),
+        ParamSpec(
+            code="warning.approval.timeout.days",
+            name="审批超时天数阈值",
+            group="预警规则",
+            value_type="INT",
+            unit="天",
+            dimension_type="NONE",
+            options=None,
+            default_value="3",
+            value_min="1",
+            value_max=None,
+            description=(
+                "待审批单提交后超过该天数未处理触发预警（澄清 #10 建议默认 3 天）"
+            ),
+            sort_order=23,
+        ),
     ]
 }
 

backend/app/services/receipt_service.py

@@ -291,6 +291,12 @@ def update_receipt(
         if receipt.settlement_status == SETTLEMENT_DONE:
             raise BadRequestError("已核算回款禁止修改")
         business = _ensure_business_writable(session, receipt.business_id, "修改")
+        # 月结锁定拦截：原月与新月都不得落入已锁定月份（改到账日=跨月搬数，
+        # 只查新月会让「从锁定月改到未锁定月」绕过拦截）
+        from app.services import settlement_service
+
+        settlement_service.ensure_month_not_locked(session, receipt.receipt_date.strftime("%Y-%m"))
+        settlement_service.ensure_month_not_locked(session, payload.receipt_date.strftime("%Y-%m"))
         # 校验返回的 (shipment_no, ship_date) 即新批次 DTO 所需 —— shipment_id
         # 已被赋为 payload 新值，与重查 get_with_refs 同源，省一次三表 join
         shipment_no, ship_date = _ensure_shipment_of_business(
@@ -342,6 +348,10 @@ def delete_receipt(
         if receipt.settlement_status == SETTLEMENT_DONE:
             raise BadRequestError("已核算回款禁止删除")
         business = _ensure_business_writable(session, receipt.business_id, "删除")
+        # 月结锁定拦截：已锁定月份的回款是月结快照的源数据，不得删除
+        from app.services import settlement_service
+
+        settlement_service.ensure_month_not_locked(session, receipt.receipt_date.strftime("%Y-%m"))
 
         batch_no = receipt.receipt_batch_no
         receipt_repository.delete(session, receipt)

backend/app/services/report_export.py

@@ -0,0 +1,657 @@
+"""报表 Excel 模板构建（纯函数，可单测）。
+
+版式（FR-032「导出模板围绕财务复核和领导签字设计」）：
+公司信息页眉 → 报表标题 → 筛选条件 → 导出时间/人/模板版本 → 表头 → 数据行
+→ 合计行 → 财务复核栏 / 领导签字栏 / 日期栏。
+
+精度红线：金额写 ``Decimal``（openpyxl 原生支持，不经 float）+
+``number_format='#,##0.00'``；合计在 Python 侧求和后两位收口，**不写
+Excel 公式**（避免打开时重算漂移与公式注入面）。文本列以 ``= + - @``
+开头时前置单引号，防公式注入。
+"""
+
+from dataclasses import dataclass
+from datetime import datetime
+from decimal import ROUND_HALF_UP, Decimal
+from io import BytesIO
+
+from openpyxl import Workbook
+from openpyxl.styles import Alignment, Border, Font, PatternFill, Side
+from openpyxl.utils import get_column_letter
+
+from app.core.report_meta import (
+    BUSINESS_STATUS_LABELS,
+    CUSTOMER_TYPE_LABELS,
+    PRODUCT_CATEGORY_LABELS,
+)
+
+_HEADER_FILL = PatternFill("solid", fgColor="DDE3F0")
+_THIN = Side(style="thin", color="B0B7C3")
+_BORDER = Border(left=_THIN, right=_THIN, top=_THIN, bottom=_THIN)
+_TITLE_FONT = Font(size=14, bold=True)
+_COMPANY_FONT = Font(size=16, bold=True)
+_HEADER_FONT = Font(bold=True)
+_AMOUNT_FORMAT = "#,##0.00"
+_DATE_FORMAT = "YYYY-MM-DD"
+_FORMULA_PREFIXES = ("=", "+", "-", "@", "\t")
+
+
+
+@dataclass(frozen=True, slots=True)
+class _Column:
+    """列定义：key 取行 dict 字段，kind 决定单元格类型与格式。"""
+
+    key: str
+    title: str
+    kind: str  # text / amount / int / date / customer / category / status
+    width: float
+
+
+@dataclass(frozen=True, slots=True)
+class _Block:
+    """签字稿中的一个区块：独立表头、数据行与可选合计行。"""
+
+    title: str
+    columns: tuple[_Column, ...]
+    rows: list[dict]
+    total: dict | None = None
+    empty_text: str = "（无）"
+
+
+_COLUMNS: dict[str, tuple[_Column, ...]] = {
+    "personal-detail": (
+        _Column("business_no", "合同编号", "text", 20),
+        _Column("ship_date", "发货日", "date", 12),
+        _Column("receipt_date", "回款日", "date", 12),
+        _Column("payment_days", "回款天数", "int", 10),
+        _Column("product_category", "产品类别", "category", 14),
+        _Column("customer_type", "客户类型", "customer", 14),
+        _Column("role_name", "岗位", "text", 12),
+        _Column("rate_text", "计提比例", "text", 14),
+        _Column("weight_r", "支付权重R", "int", 10),
+        _Column("performance_amount", "绩效金额", "amount", 14),
+        _Column("payable_amount", "应付绩效", "amount", 14),
+    ),
+    "department-summary": (
+        _Column("manager_name", "经理团队", "text", 16),
+        _Column("member_name", "成员", "text", 14),
+        _Column("role_code", "岗位编码", "text", 12),
+        _Column("performance_sum", "绩效金额", "amount", 14),
+        _Column("payable_sum", "应付绩效", "amount", 14),
+        _Column("adjust_net", "调整净额", "amount", 14),
+        _Column("net_total", "净合计", "amount", 14),
+    ),
+    "business-stats": (
+        _Column("business_no", "业务编号", "text", 20),
+        _Column("business_date", "业务日期", "date", 12),
+        _Column("customer_name", "客户", "text", 22),
+        _Column("owner_personnel_name", "归属人", "text", 12),
+        _Column("status", "状态", "status", 10),
+        _Column("total_sale_amount", "销售额", "amount", 14),
+        _Column("total_ship_amount", "发货额", "amount", 14),
+        _Column("total_received_amount", "回款额", "amount", 14),
+        _Column("performance_amount", "绩效金额", "amount", 14),
+        _Column("payable_amount", "应付绩效", "amount", 14),
+    ),
+    "payment-stats": (
+        _Column("label", "回款天数区间", "text", 20),
+        _Column("receipt_amount", "回款金额", "amount", 16),
+        _Column("receipt_count", "回款笔数", "int", 10),
+        _Column("performance_amount", "绩效金额", "amount", 14),
+        _Column("payable_amount", "应付绩效", "amount", 14),
+        _Column("ledger_count", "台账行数", "int", 10),
+    ),
+}
+
+
+def build_workbook(
+    *,
+    code: str,
+    title: str,
+    filters: str,
+    rows: list[dict],
+    summary: dict | None,
+    buckets: dict | None,
+    template_version: str,
+    operator_name: str,
+    company_name: str,
+    department: dict | None = None,
+) -> bytes:
+    """构建并返回 xlsx 字节流（业务数据只读，不触碰数据库）。
+
+    部门汇总是签字对账文件，走单 sheet 分块版式；其余报表仍是单表 +
+    合计行。`department` 为 `department_summary` 的完整出参。
+    """
+    workbook = Workbook()
+    sheet = workbook.active
+    sheet.title = _sheet_name(code)
+    if code == "department-summary" and department is not None:
+        _write_department_document(
+            sheet,
+            department,
+            company_name=company_name,
+            title=title,
+            filters=filters,
+            template_version=template_version,
+            operator_name=operator_name,
+        )
+        buffer = BytesIO()
+        workbook.save(buffer)
+        return buffer.getvalue()
+
+    columns = _COLUMNS[code]
+    _write_header(sheet, columns, company_name, title, filters, template_version, operator_name)
+    if rows:
+        for row in rows:
+            _write_row(sheet, columns, row)
+    else:
+        sheet.append(["本筛选条件无数据"])
+        _merge_row(sheet, len(columns))
+    _write_total(sheet, columns, rows)
+    _write_signature(sheet, len(columns))
+    _autofit(sheet, columns)
+
+    # 回款统计附维度对比 sheet（客户类型/产品类别），与区间表共用页眉格式
+    if code == "payment-stats" and buckets:
+        for dim_key, dim_title in (
+            ("by_customer_type", "客户类型对比"),
+            ("by_product_category", "产品类别对比"),
+        ):
+            extra = workbook.create_sheet(dim_title)
+            _write_dimension_sheet(
+                extra,
+                dim_title,
+                company_name,
+                filters,
+                buckets.get(dim_key) or [],
+                template_version,
+                operator_name,
+            )
+
+    buffer = BytesIO()
+    workbook.save(buffer)
+    return buffer.getvalue()
+
+
+def _sheet_name(code: str) -> str:
+    return {
+        "personal-detail": "个人绩效明细",
+        "department-summary": "部门绩效汇总",
+        "business-stats": "业务统计",
+        "payment-stats": "回款统计",
+    }[code]
+
+
+def _write_header(
+    sheet,
+    columns: tuple[_Column, ...],
+    company_name: str,
+    title: str,
+    filters: str,
+    template_version: str,
+    operator_name: str,
+) -> None:
+    """页眉四行 + 表头行；返回后 sheet.max_row 即数据行起点。"""
+    _write_document_header(
+        sheet,
+        len(columns),
+        company_name,
+        title,
+        filters,
+        template_version,
+        operator_name,
+    )
+
+    sheet.append([column.title for column in columns])
+    header_row = sheet.max_row
+    for cell in sheet[header_row]:
+        cell.font = _HEADER_FONT
+        cell.fill = _HEADER_FILL
+        cell.border = _BORDER
+        cell.alignment = Alignment(horizontal="center", vertical="center")
+    sheet.freeze_panes = sheet.cell(row=header_row + 1, column=1)
+
+
+def _write_document_header(
+    sheet,
+    column_count: int,
+    company_name: str,
+    title: str,
+    filters: str,
+    template_version: str,
+    operator_name: str,
+) -> None:
+    """公司名/标题/筛选条件/导出信息四行（分块文档与单表共用）。"""
+    sheet.append([company_name])
+    _merge_row(sheet, column_count)
+    sheet.cell(row=1, column=1).font = _COMPANY_FONT
+    sheet.cell(row=1, column=1).alignment = Alignment(horizontal="left", vertical="center")
+
+    sheet.append([title])
+    _merge_row(sheet, column_count)
+    sheet.cell(row=2, column=1).font = _TITLE_FONT
+    sheet.cell(row=2, column=1).alignment = Alignment(horizontal="center", vertical="center")
+
+    sheet.append([f"筛选条件：{filters}"])
+    _merge_row(sheet, column_count)
+    sheet.append(
+        [
+            f"导出时间：{datetime.now():%Y-%m-%d %H:%M:%S} ｜ 导出人：{operator_name} ｜ "
+            f"模板版本：{template_version}"
+        ]
+    )
+    _merge_row(sheet, column_count)
+    sheet.append([])
+
+
+def _merge_row(sheet, column_count: int) -> None:
+    """合并当前行（公司名/标题/筛选行跨全表宽）。"""
+    row = sheet.max_row
+    if column_count > 1:
+        sheet.merge_cells(start_row=row, start_column=1, end_row=row, end_column=column_count)
+
+
+def _write_row(sheet, columns: tuple[_Column, ...], row: dict) -> None:
+    """数据行：按列类型写单元格（金额 Decimal、日期 date、文本防注入）。"""
+    values = []
+    for column in columns:
+        raw = row.get(column.key)
+        values.append(_cell_value(column, raw))
+    sheet.append(values)
+    for index, column in enumerate(columns, start=1):
+        cell = sheet.cell(row=sheet.max_row, column=index)
+        cell.border = _BORDER
+        if column.kind == "amount":
+            cell.number_format = _AMOUNT_FORMAT
+        elif column.kind == "date":
+            cell.number_format = _DATE_FORMAT
+
+
+def _cell_value(column: _Column, raw):
+    """单值转换：标签列转中文，文本列防公式注入。"""
+    if raw is None:
+        return None
+    if column.kind == "amount":
+        return raw if isinstance(raw, Decimal) else Decimal(str(raw))
+    if column.kind == "date":
+        return raw
+    if column.kind == "int":
+        return int(raw)
+    if column.kind == "customer":
+        return CUSTOMER_TYPE_LABELS.get(str(raw), str(raw))
+    if column.kind == "category":
+        return PRODUCT_CATEGORY_LABELS.get(str(raw), str(raw))
+    if column.kind == "status":
+        return BUSINESS_STATUS_LABELS.get(int(raw), str(raw))
+    return _safe_text(raw)
+
+
+def _safe_text(value) -> str:
+    """文本防公式注入：以 = + - @ 或制表符开头时前置单引号。"""
+    text = str(value)
+    return "'" + text if text.startswith(_FORMULA_PREFIXES) else text
+
+
+def _write_total(sheet, columns: tuple[_Column, ...], rows: list[dict]) -> None:
+    """合计行：金额列按行求和后两位收口（不写 Excel 公式）。
+
+    「合计」标签只写在第一个非金额列；其余非金额列留空——否则每遇到
+    一个文本列都会重复写一次标签，合计行会满屏「合计」。
+    """
+    if not rows:
+        return
+    totals = []
+    label_written = False
+    for column in columns:
+        if column.kind != "amount":
+            totals.append("合计" if not label_written else None)
+            label_written = True
+            continue
+        total = sum(
+            (
+                row.get(column.key)
+                for row in rows
+                if isinstance(row.get(column.key), (Decimal, int))
+            ),
+            Decimal("0"),
+        )
+        totals.append(total.quantize(Decimal("0.01"), rounding=ROUND_HALF_UP))
+    sheet.append(totals)
+    for index, column in enumerate(columns, start=1):
+        cell = sheet.cell(row=sheet.max_row, column=index)
+        cell.font = _HEADER_FONT
+        cell.border = _BORDER
+        if column.kind == "amount":
+            cell.number_format = _AMOUNT_FORMAT
+
+
+def _write_signature(sheet, column_count: int) -> None:
+    """财务复核栏 / 领导签字栏 / 日期栏（FR-032 模板要素）。"""
+    sheet.append([])
+    sheet.append(["财务复核：________________", "", "日期：______年__月__日"])
+    sheet.append(["领导签字：________________", "", "日期：______年__月__日"])
+    for row_index in (sheet.max_row - 1, sheet.max_row):
+        sheet.cell(row=row_index, column=1).alignment = Alignment(horizontal="left")
+
+
+def _autofit(sheet, columns: tuple[_Column, ...]) -> None:
+    """列宽按定义表设置（CJK 按 2 字符宽，不用默认 8.43）。"""
+    for index, column in enumerate(columns, start=1):
+        sheet.column_dimensions[get_column_letter(index)].width = column.width
+
+
+def _write_dimension_sheet(
+    sheet,
+    title: str,
+    company_name: str,
+    filters: str,
+    rows: list[dict],
+    template_version: str,
+    operator_name: str,
+) -> None:
+    """维度对比 sheet（客户类型/产品类别），页眉筛选条件与主表一致。"""
+    columns = (
+        _Column("label", "维度", "text", 16),
+        _Column("receipt_amount", "回款金额", "amount", 16),
+        _Column("performance_amount", "绩效金额", "amount", 14),
+        _Column("payable_amount", "应付绩效", "amount", 14),
+        _Column("ledger_count", "台账行数", "int", 10),
+    )
+    _write_header(sheet, columns, company_name, title, filters, template_version, operator_name)
+    for row in rows:
+        _write_row(sheet, columns, row)
+    _write_total(sheet, columns, rows)
+    _write_signature(sheet, len(columns))
+    _autofit(sheet, columns)
+
+
+# ==== 部门汇总签字稿（FR-030 / FR-032）====
+
+_MEMBER_KIND_LABELS = {
+    "regular": "普通绩效",
+    "manager_personal": "经理个人户",
+    "adjustment": "仅调整单",
+}
+
+# 各块列数不同，统一按列号取最大宽度（签字稿打印时不挤在一起）
+_DEPARTMENT_WIDTHS = (30, 16, 22, 13, 13, 15, 18, 14, 14, 13)
+
+
+def _write_department_document(
+    sheet,
+    data: dict,
+    *,
+    company_name: str,
+    title: str,
+    filters: str,
+    template_version: str,
+    operator_name: str,
+) -> None:
+    """部门汇总签字稿：团队分成 → 全公司 5% → 对账 → 成员 → 未分配 → 签字栏。
+
+    全公司 5% 每位有月结聚合行的经理各计一次，合计在第二块展示；
+    团队块的调整净额仅供成员汇总核对。应发合计由后端 `reconciliation`
+    按聚合行口径算好（含分列舍入差），本函数只渲染。
+    """
+    params = data.get("params") or {}
+    team_text = params.get("team_text", "")
+    company_text = params.get("company_text", "")
+    teams = data.get("teams") or []
+    unassigned = data.get("unassigned") or []
+    company = data.get("company") or {}
+    reconciliation = data.get("reconciliation") or {}
+    company_share_count = int(company.get("company_share_count") or 0)
+
+    _write_document_header(
+        sheet, len(_DEPARTMENT_WIDTHS), company_name, title, filters, template_version, operator_name
+    )
+
+    _write_block(
+        sheet,
+        _Block(
+            "一、团队分成汇总",
+            (
+                _Column("seq", "序号", "int", 6),
+                _Column("manager_name", "经理团队", "text", 16),
+                _Column("manager_status_text", "状态", "text", 8),
+                _Column("member_count", "团队人数", "int", 9),
+                _Column("team_base", "团队基数", "amount", 13),
+                _Column("team_share_amount", f"团队分成（{team_text}%）", "amount", 15),
+                _Column("adjust_net", "调整净额（仅核对）", "amount", 16),
+                _Column("team_subtotal", "团队应发小计（含聚合分成）", "amount", 18),
+                _Column("frozen_amount", "月结冻结额", "amount", 14),
+            ),
+            [
+                {
+                    "seq": index,
+                    "manager_name": team["manager_name"],
+                    "manager_status_text": "在职" if team["manager_status"] == 1 else "离职",
+                    "member_count": team["member_count"],
+                    "team_base": team["team_base"],
+                    "team_share_amount": team["team_share_amount"],
+                    "adjust_net": team["adjust_net"],
+                    "team_subtotal": team["team_subtotal"],
+                    "frozen_amount": team["frozen_amount"],
+                }
+                for index, team in enumerate(teams, start=1)
+            ],
+            {
+                "manager_name": "合计",
+                "member_count": sum(team["member_count"] for team in teams),
+                "team_base": _sum_amount(team["team_base"] for team in teams),
+                "team_share_amount": _sum_amount(
+                    team["team_share_amount"] for team in teams
+                ),
+                "team_subtotal": _sum_amount(team["team_subtotal"] for team in teams),
+                # 未生成月结时全部为 None，合计也留空（不能显示 0.00 误导）
+                "frozen_amount": (
+                    _sum_amount(
+                        team["frozen_amount"]
+                        for team in teams
+                        if team["frozen_amount"] is not None
+                    )
+                    if any(team["frozen_amount"] is not None for team in teams)
+                    else None
+                ),
+            },
+            "（无团队）",
+        ),
+    )
+
+    _write_block(
+        sheet,
+        _Block(
+            f"二、全公司分成（每位有聚合行的经理各计一次，共 {company_share_count} 次）",
+            (
+                _Column("company_base", "全公司基数", "amount", 16),
+                _Column("company_share_pct", "分成比例", "text", 12),
+                _Column("company_share_amount", "单经理分成", "amount", 13),
+                _Column("company_share_count", "计入次数", "int", 10),
+                _Column("company_share_total", "分成合计", "amount", 14),
+            ),
+            [
+                {
+                    "company_base": company.get("company_base"),
+                    "company_share_pct": f"{company_text}%",
+                    "company_share_amount": company.get("company_share_amount"),
+                    "company_share_count": company_share_count,
+                    "company_share_total": company.get("company_share_total"),
+                }
+            ],
+        ),
+    )
+
+    _write_block(
+        sheet,
+        _Block(
+            "三、对账汇总",
+            (
+                _Column("item", "项目", "text", 30),
+                _Column("amount", "金额", "amount", 16),
+                _Column("note", "说明", "text", 40),
+            ),
+            [
+                {
+                    "item": "团队成员应付合计",
+                    "amount": reconciliation.get("team_member_payable_total"),
+                },
+                {
+                    "item": "未分配人员应付合计",
+                    "amount": reconciliation.get("unassigned_payable_total"),
+                },
+                {"item": "团队分成合计（分列）", "amount": reconciliation.get("team_share_total")},
+                {
+                    "item": f"全公司分成合计（{company_share_count} 次，分列）",
+                    "amount": reconciliation.get("company_share_total"),
+                    "note": "每位有聚合行的经理各计一次",
+                },
+                {
+                    "item": "聚合行舍入差",
+                    "amount": reconciliation.get("aggregate_rounding_diff"),
+                    "note": "分列舍入与聚合行一次舍入的差",
+                },
+                {
+                    "item": "调整净额合计（明细层）",
+                    "amount": reconciliation.get("adjust_net_total"),
+                },
+                {
+                    "item": "应发合计",
+                    "amount": reconciliation.get("payable_total"),
+                    "note": "上列各项之和",
+                },
+                {"item": "团队基数合计", "amount": reconciliation.get("team_base_total")},
+                {
+                    "item": "未分配绩效合计",
+                    "amount": reconciliation.get("unassigned_performance_total"),
+                },
+                {
+                    "item": "其他未展示基数",
+                    "amount": reconciliation.get("other_team_base"),
+                    "note": "筛选时含其他团队与全公司未分配",
+                },
+                {"item": "全公司基数", "amount": reconciliation.get("company_base")},
+            ],
+        ),
+    )
+
+    member_columns = (
+        _Column("manager_name", "经理团队", "text", 15),
+        _Column("personnel_name", "成员", "text", 12),
+        _Column("role_code", "岗位", "text", 10),
+        _Column("member_kind_text", "来源", "text", 13),
+        _Column("performance_sum", "绩效金额", "amount", 13),
+        _Column("payable_sum", "应付绩效", "amount", 13),
+        _Column("adjust_extra", "调整补发", "amount", 12),
+        _Column("adjust_deduct", "调整扣减", "amount", 12),
+        _Column("adjust_net", "调整净额", "amount", 12),
+        _Column("net_total", "净合计", "amount", 13),
+    )
+    member_rows = [
+        {
+            "manager_name": team["manager_name"],
+            "personnel_name": member["personnel_name"],
+            "role_code": member["role_code"],
+            "member_kind_text": _MEMBER_KIND_LABELS.get(
+                member["member_kind"], member["member_kind"]
+            ),
+            "performance_sum": member["performance_sum"],
+            "payable_sum": member["payable_sum"],
+            "adjust_extra": member["adjust_extra"],
+            "adjust_deduct": member["adjust_deduct"],
+            "adjust_net": member["adjust_net"],
+            "net_total": member["net_total"],
+        }
+        for team in teams
+        for member in team["members"]
+    ]
+    _write_block(
+        sheet,
+        _Block("四、团队成员明细", member_columns, member_rows, empty_text="（无成员）"),
+        sum_amounts=True,
+    )
+
+    unassigned_columns = (
+        _Column("personnel_name", "人员", "text", 14),
+        _Column("role_code", "岗位", "text", 10),
+        _Column("unassigned_reason", "未纳入原因", "text", 24),
+        _Column("performance_sum", "绩效金额", "amount", 13),
+        _Column("payable_sum", "应付绩效", "amount", 13),
+        _Column("adjust_extra", "调整补发", "amount", 12),
+        _Column("adjust_deduct", "调整扣减", "amount", 12),
+        _Column("adjust_net", "调整净额", "amount", 12),
+        _Column("net_total", "净合计", "amount", 13),
+    )
+    unassigned_rows = [
+        {
+            "personnel_name": row["personnel_name"],
+            "role_code": row["role_code"],
+            "unassigned_reason": row.get("unassigned_reason") or "",
+            "performance_sum": row["performance_sum"],
+            "payable_sum": row["payable_sum"],
+            "adjust_extra": row["adjust_extra"],
+            "adjust_deduct": row["adjust_deduct"],
+            "adjust_net": row["adjust_net"],
+            "net_total": row["net_total"],
+        }
+        for row in unassigned
+    ]
+    _write_block(
+        sheet,
+        _Block("五、未分配人员明细", unassigned_columns, unassigned_rows),
+        sum_amounts=True,
+    )
+
+    _write_signature(sheet, len(_DEPARTMENT_WIDTHS))
+    for index, width in enumerate(_DEPARTMENT_WIDTHS, start=1):
+        sheet.column_dimensions[get_column_letter(index)].width = width
+
+
+def _write_block(sheet, block: _Block, *, sum_amounts: bool = False) -> None:
+    """写一个区块：标题、表头、数据/空提示，以及自定义或自动合计。"""
+    sheet.append([block.title])
+    title_row = sheet.max_row
+    _merge_row(sheet, len(block.columns))
+    sheet.cell(row=title_row, column=1).font = _HEADER_FONT
+
+    sheet.append([column.title for column in block.columns])
+    header_row = sheet.max_row
+    for cell in sheet[header_row]:
+        cell.font = _HEADER_FONT
+        cell.fill = _HEADER_FILL
+        cell.border = _BORDER
+        cell.alignment = Alignment(horizontal="center", vertical="center")
+
+    if block.rows:
+        for row in block.rows:
+            _write_row(sheet, block.columns, row)
+    else:
+        sheet.append([block.empty_text])
+        _merge_row(sheet, len(block.columns))
+
+    if block.total is not None:
+        _write_custom_total(sheet, block.columns, block.total)
+    elif sum_amounts:
+        _write_total(sheet, block.columns, block.rows)
+    sheet.append([])
+
+
+def _write_custom_total(sheet, columns: tuple[_Column, ...], total: dict) -> None:
+    """写后端预计算的合计行（不自动求和，避免重复计入共享基数）。"""
+    values = []
+    for column in columns:
+        raw = total.get(column.key)
+        values.append(_cell_value(column, raw) if raw is not None else None)
+    sheet.append(values)
+    for index, column in enumerate(columns, start=1):
+        cell = sheet.cell(row=sheet.max_row, column=index)
+        cell.font = _HEADER_FONT
+        cell.border = _BORDER
+        if column.kind == "amount":
+            cell.number_format = _AMOUNT_FORMAT
+
+
+def _sum_amount(values) -> Decimal:
+    """金额列求和后两位收口（None 跳过）。"""
+    return sum((value for value in values if value is not None), Decimal("0")).quantize(
+        Decimal("0.01"), rounding=ROUND_HALF_UP
+    )

backend/app/services/settlement_service.py

@@ -9,7 +9,8 @@
 """
 
 import logging
-from decimal import Decimal
+from datetime import date
+from decimal import ROUND_HALF_UP, Decimal
 
 from sqlalchemy import select
 from sqlalchemy.orm import Session
@@ -25,20 +26,23 @@ from app.models import (
     User,
 )
 from app.models.approval import APPROVAL_TYPE_MONTHLY_SETTLEMENT
-from app.models.performance_ledger import CALC_TYPE_MANAGER_AGGREGATE
+from app.models.performance_ledger import (
+    CALC_TYPE_MANAGER_AGGREGATE,
+    CALC_TYPE_RECEIPT,
+)
 from app.models.settlement import (
     SETTLEMENT_STATUS_APPROVED,
     SETTLEMENT_STATUS_DRAFT,
     SETTLEMENT_STATUS_PENDING,
     SETTLEMENT_STATUS_REJECTED,
 )
-from app.repositories import settlement_repository
+from app.repositories import performance_ledger_repository, settlement_repository
 from app.schemas.settlement import (
     SettlementDetailOut,
     SettlementOut,
     SettlementQuery,
 )
-from app.services import approval_service, audit_service
+from app.services import approval_service, audit_service, manager_share
 from app.services.approval_service import AuditRecord, RequestMeta
 from app.services.formula import manager_team_share, monthly_salary
 
@@ -59,8 +63,11 @@ def generate(
     """生成月度结算快照（草稿）：按确认回款口径取有效台账行，按人汇总。
 
     - 同月已有月结行（任意状态）时 400——一行一月，重生成走「驳回/草稿态
-      重新生成」（先清 items 重算头表）
-    - 经理聚合（calc_type=2）在生成时计算（#12 暂口径：基数不含经理个人户）
+      重新生成」（_release_previous_round 解绑回填后清明细重算）
+    - 经理聚合（calc_type=2）在生成时计算并落库（#12 参数化见
+      ``_build_manager_aggregates``）
+
+    本函数只做编排，各段独立私有函数（口径修改只动对应段）。
     """
     with audit_service.audit(
         session,
@@ -74,101 +81,152 @@ def generate(
         meta=meta,
     ):
         existing = settlement_repository.get_by_month(session, month)
-        if existing is not None:
-            if existing.status == SETTLEMENT_STATUS_APPROVED:
-                raise BadRequestError(f"{month} 已审定锁定，不可重新生成（调整走调整单）")
-            if existing.status == SETTLEMENT_STATUS_PENDING:
-                raise BadRequestError(f"{month} 有待审批的月结，不可重新生成")
-            # 草稿/已驳回：允许重新生成（清明细重算）
+        _guard_regeneration(existing, month)
+        _release_previous_round(session, existing, month)
 
         ledger_rows = _confirm_scope(session, month)
         if not ledger_rows:
             raise BadRequestError(f"{month} 无可结算的核算记录（先在台账完成核算）")
 
-        # 经理团队聚合（#12 策略点：基数不含经理个人户业绩）
         aggregate_rows = _build_manager_aggregates(session, ledger_rows, month)
-
-        settlement = settlement_repository.get_by_month(session, month)
-        is_new = settlement is None
-        if is_new:
-            settlement = MonthlySettlement(
-                settlement_month=month,
-                submitter_id=operator.id,
-                submitter_name=operator.username,
-                status=SETTLEMENT_STATUS_DRAFT,
-            )
-            settlement_repository.add(session, settlement)
-        else:
-            settlement.submitter_id = operator.id
-            settlement.submitter_name = operator.username
-            settlement.status = SETTLEMENT_STATUS_DRAFT
-
-        # 按人汇总（台账行：personnel+calc_type 维度）
-        by_person: dict[tuple[int, int], dict] = {}
-        for row in ledger_rows + aggregate_rows:
-            key = (row.personnel_id, row.calc_type)
-            bucket = by_person.setdefault(
-                key,
-                {
-                    "personnel_id": row.personnel_id,
-                    "personnel_name": row.personnel_name,
-                    "role_code": row.role_code,
-                    "calc_type": row.calc_type,
-                    "performance_sum": Decimal("0"),
-                    "payable_sum": Decimal("0"),
-                    "ledger_ids": [],
-                    "is_probation": row.is_probation,
-                },
-            )
-            bucket["performance_sum"] += row.performance_amount or Decimal("0")
-            bucket["payable_sum"] += row.payable_amount or Decimal("0")
-            bucket["ledger_ids"].append(row.id)
-
-        items: list[SettlementItem] = []
-        for (_, _), bucket in sorted(by_person.items()):
-            person = session.get(Personnel, bucket["personnel_id"])
-            basic = person.salary_standard if person else None
-            mode = _salary_mode_of(session, bucket["role_code"])
-            net = (
-                monthly_salary(bucket["payable_sum"], basic, mode)
-                if person and person.is_probation != 1
-                else None
-            )
-            note = None
-            if person and person.is_probation == 1:
-                note = (
-                    f"试用期绩效照算不发放；年累计超 {_probation_threshold(session)} 元部分"
-                    "年底一次性结算"
-                )
-            items.append(
-                SettlementItem(
-                    personnel_id=bucket["personnel_id"],
-                    personnel_name=bucket["personnel_name"],
-                    role_code=bucket["role_code"],
-                    calc_type=bucket["calc_type"],
-                    performance_sum=bucket["performance_sum"].quantize(Decimal("0.01")),
-                    payable_sum=bucket["payable_sum"].quantize(Decimal("0.01")),
-                    basic_amount=basic,
-                    salary_mode=mode,
-                    net_amount=net.quantize(Decimal("0.01")) if net is not None else None,
-                    is_probation=bucket["is_probation"],
-                    probation_note=note,
-                    snapshot_json={"ledger_ids": bucket["ledger_ids"]},
-                )
-            )
+        settlement = _upsert_draft(session, existing, operator, month)
+        items, ledger_ids = _build_items(session, ledger_rows, aggregate_rows, month)
 
         settlement_repository.replace_items(session, settlement.id, items)
-        settlement.total_performance = sum(
-            (i.performance_sum for i in items), Decimal("0")
-        ).quantize(Decimal("0.01"))
-        settlement.total_payable = sum((i.payable_sum for i in items), Decimal("0")).quantize(
-            Decimal("0.01")
-        )
-        settlement.person_count = len({i.personnel_id for i in items})
+        _apply_totals(settlement, items)
         settlement.snapshot_json = {"note": _SETTLEMENT_NOTE}
+        # 入结回填：台账行 settlement_id 是「未入结」防重判据（_confirm_scope），
+        # 不回填会让重生成把已固化行反复纳入；聚合行此刻已落库、id 可用
+        settlement_repository.update_ledger_settlement_id(session, ledger_ids, settlement.id)
+
+        # 出参在 commit 前固化（audit 约定：commit 后查询失败会把已生成的月结
+        # 记成失败审计，与库中事实相反）
+        session.flush()
+        detail = _detail_of(session, settlement)
         session.commit()
         logger.info("月结生成 | month=%s | items=%s", month, len(items))
-        return _detail_of(session, settlement)
+        return detail
+
+
+def _guard_regeneration(existing: MonthlySettlement | None, month: str) -> None:
+    """重生成准入：已审定 / 待审批不可重生成（草稿、已驳回放行）。"""
+    if existing is None:
+        return
+    if existing.status == SETTLEMENT_STATUS_APPROVED:
+        raise BadRequestError(f"{month} 已审定锁定，不可重新生成（调整走调整单）")
+    if existing.status == SETTLEMENT_STATUS_PENDING:
+        raise BadRequestError(f"{month} 有待审批的月结，不可重新生成")
+
+
+def _release_previous_round(
+    session: Session, existing: MonthlySettlement | None, month: str
+) -> None:
+    """释放上一轮固化标记（必须早于 _confirm_scope）。
+
+    台账行 settlement_id 回填后，「未入结」过滤会把它们永久排除在候选集外；
+    旧聚合行也要作废，否则本轮重建的聚合行与旧行重复计入。
+    """
+    if existing is None:
+        return
+    settlement_repository.clear_ledger_settlement_id(session, existing.id)
+    performance_ledger_repository.deactivate_month_aggregates(session, month)
+
+
+def _upsert_draft(
+    session: Session, existing: MonthlySettlement | None, operator: User, month: str
+) -> MonthlySettlement:
+    """新建或重置草稿头表（重生成时刷新提交人与状态）。"""
+    if existing is None:
+        settlement = MonthlySettlement(
+            settlement_month=month,
+            submitter_id=operator.id,
+            submitter_name=operator.username,
+            status=SETTLEMENT_STATUS_DRAFT,
+        )
+        return settlement_repository.add(session, settlement)
+    existing.submitter_id = operator.id
+    existing.submitter_name = operator.username
+    existing.status = SETTLEMENT_STATUS_DRAFT
+    return existing
+
+
+def _build_items(
+    session: Session, ledger_rows: list, aggregate_rows: list, month: str
+) -> tuple[list[SettlementItem], list[int]]:
+    """按人汇总生成明细行，返回 (明细, 本次入结的台账行 id 列表)。"""
+    by_person = _bucket_rows(ledger_rows + aggregate_rows)
+    items = [_item_of(session, bucket, month) for _, bucket in sorted(by_person.items())]
+    ledger_ids = [lid for bucket in by_person.values() for lid in bucket["ledger_ids"]]
+    return items, ledger_ids
+
+
+def _bucket_rows(rows: list) -> dict[tuple[int, int], dict]:
+    """台账行按 (人员, 核算类型) 维度分桶（冗余人读字段取首行）。"""
+    by_person: dict[tuple[int, int], dict] = {}
+    for row in rows:
+        key = (row.personnel_id, row.calc_type)
+        bucket = by_person.setdefault(
+            key,
+            {
+                "personnel_id": row.personnel_id,
+                "personnel_name": row.personnel_name,
+                "role_code": row.role_code,
+                "calc_type": row.calc_type,
+                "performance_sum": Decimal("0"),
+                "payable_sum": Decimal("0"),
+                "ledger_ids": [],
+                "is_probation": row.is_probation,
+            },
+        )
+        bucket["performance_sum"] += row.performance_amount or Decimal("0")
+        bucket["payable_sum"] += row.payable_amount or Decimal("0")
+        bucket["ledger_ids"].append(row.id)
+    return by_person
+
+
+def _item_of(session: Session, bucket: dict, month: str) -> SettlementItem:
+    """单条结算明细：月工资三口径净额、试用期说明与台账行引用列表。"""
+    person = session.get(Personnel, bucket["personnel_id"])
+    basic = person.salary_standard if person else None
+    mode = _salary_mode_of(session, bucket["role_code"], month)
+    net = (
+        monthly_salary(bucket["payable_sum"], basic, mode)
+        if person and person.is_probation != 1
+        else None
+    )
+    note = None
+    if person and person.is_probation == 1:
+        note = (
+            f"试用期绩效照算不发放；年累计超 {_probation_threshold(session, month)} 元部分"
+            "年底一次性结算"
+        )
+    return SettlementItem(
+        personnel_id=bucket["personnel_id"],
+        personnel_name=bucket["personnel_name"],
+        role_code=bucket["role_code"],
+        calc_type=bucket["calc_type"],
+        performance_sum=bucket["performance_sum"].quantize(Decimal("0.01"), rounding=ROUND_HALF_UP),
+        payable_sum=bucket["payable_sum"].quantize(Decimal("0.01"), rounding=ROUND_HALF_UP),
+        basic_amount=basic,
+        salary_mode=mode,
+        net_amount=(
+            net.quantize(Decimal("0.01"), rounding=ROUND_HALF_UP) if net is not None else None
+        ),
+        is_probation=bucket["is_probation"],
+        probation_note=note,
+        snapshot_json={"ledger_ids": bucket["ledger_ids"]},
+    )
+
+
+def _apply_totals(settlement: MonthlySettlement, items: list[SettlementItem]) -> None:
+    """头表三合计固化（明细已两位小数，合计再 HALF_UP 收口）。"""
+    settlement.total_performance = sum((i.performance_sum for i in items), Decimal("0")).quantize(
+        Decimal("0.01"), rounding=ROUND_HALF_UP
+    )
+    settlement.total_payable = sum((i.payable_sum for i in items), Decimal("0")).quantize(
+        Decimal("0.01"), rounding=ROUND_HALF_UP
+    )
+    settlement.person_count = len({i.personnel_id for i in items})
 
 
 def submit(
@@ -206,13 +264,16 @@ def submit(
         settlement.approval_order_no = order.order_no
         if order.status == SETTLEMENT_STATUS_APPROVED:
             mark_locked(session, settlement, operator=operator)
-            session.commit()
             logger.info("月结自动通过并锁定 | %s", settlement.settlement_month)
-            return _detail_of(session, settlement)
+        else:
+            settlement.status = SETTLEMENT_STATUS_PENDING
 
-        settlement.status = SETTLEMENT_STATUS_PENDING
+        # 出参在 commit 前固化（audit 约定：commit 后查询失败会把已提交的
+        # 月结记成失败审计，与库中事实相反）
+        session.flush()
+        detail = _detail_of(session, settlement)
         session.commit()
-        return _detail_of(session, settlement)
+        return detail
 
 
 def mark_locked(session: Session, settlement: MonthlySettlement, *, operator: User) -> None:
@@ -225,8 +286,14 @@ def mark_locked(session: Session, settlement: MonthlySettlement, *, operator: Us
 
 
 def mark_rejected(session: Session, settlement: MonthlySettlement, *, operator: User) -> None:
-    """审批驳回钩子：回草稿（可修改后重提）。"""
+    """审批驳回钩子：回草稿（可修改后重提）。
+
+    锁定信息一并清空：草稿态残留 locked_at/locked_by 会让详情页展示
+    「已锁定」的假象（历史缺陷路径下驳回前可能已被提前锁定）。
+    """
     settlement.status = SETTLEMENT_STATUS_DRAFT
+    settlement.locked_at = None
+    settlement.locked_by = None
 
 
 def ensure_month_not_locked(session: Session, month: str) -> None:
@@ -261,7 +328,11 @@ def list_page(session: Session, query: SettlementQuery):
 
 
 def _confirm_scope(session: Session, month: str) -> list:
-    """确认回款口径（#8 策略点）：本月有效台账行（未入结）。"""
+    """确认回款口径（#8 策略点）：本月**单笔回款**的有效台账行（未入结）。
+
+    calc_type 必须限定单笔（1）：聚合行（2）也落同月台账、也会被回填
+    settlement_id，不排除会在重生成时与新聚合行重复计入。
+    """
     from app.models import PerformanceLedger
 
     return list(
@@ -269,6 +340,7 @@ def _confirm_scope(session: Session, month: str) -> list:
             select(PerformanceLedger)
             .where(
                 PerformanceLedger.settlement_month == month,
+                PerformanceLedger.calc_type == CALC_TYPE_RECEIPT,
                 PerformanceLedger.is_active == 1,
                 PerformanceLedger.settlement_id.is_(None),
             )
@@ -277,46 +349,90 @@ def _confirm_scope(session: Session, month: str) -> list:
     )
 
 
-def _build_manager_aggregates(session: Session, ledger_rows: list, month: str) -> list:
-    """按经理生成团队聚合行（calc_type=2）。
+def _manager_share_params(session: Session, month: str) -> manager_share.ManagerShareParams:
+    """薄委托 manager_share 共享模块：月结聚合与报表部门汇总同源取参。
 
-    #12 策略点：聚合基数**不含**经理个人户业绩（customer_type=
-    manager_personal 的行按经理个人户单笔处理，已落台账但此处不入基数）。
-    经理 = 本月台账行里 role_code=sales_manager 且 customer_type=personal
-    的人员（本人带领的业务员经 manager_id 关联）。
+    迁移说明（2026-10-19）：实现原样迁至 manager_share，行为零变化；
+    参数按百分数存储（12.5 表示 12.5%），调用方不得再乘 100。
     """
+    return manager_share.manager_share_params(session, month)
+
+
+def _collect_team_buckets(
+    session: Session, ledger_rows: list, include_manager_personal: bool
+) -> dict[int, dict]:
+    """薄委托 manager_share 共享模块：按经理采集团队业绩（行为零变化）。"""
+    return manager_share.collect_team_buckets(session, ledger_rows, include_manager_personal)
+
+
+def _aggregate_row(
+    session: Session,
+    manager,
+    bucket: dict,
+    company_base: Decimal,
+    share: manager_share.ManagerShareParams,
+):
+    """单经理聚合台账行（必须落库：月结 ledger_ids 与报表下钻的锚点）。"""
     from app.models import PerformanceLedger
 
-    managers: dict[int, dict] = {}
-    for row in ledger_rows:
-        if row.customer_type == "manager_personal":
-            continue  # 经理个人户业绩不入聚合基数（#12 暂口径）
-        # 找到该行业务归属人员的经理（manager_id）
-        person = session.get(Personnel, row.personnel_id)
-        manager_id = person.manager_id if person else None
-        if manager_id is None:
-            continue
-        bucket = managers.setdefault(
-            manager_id,
-            {
-                "performance": Decimal("0"),
-                "business_id": row.business_id,
-                "business_no": row.business_no,
-                "names": set(),
+    amount = manager_team_share(
+        bucket["performance"],
+        company_base,
+        team_pct=share.team_pct,
+        company_pct=share.company_pct,
+    )
+    member_names = "、".join(sorted(bucket["names"])) or "（无成员）"
+    return performance_ledger_repository.add(
+        session,
+        PerformanceLedger(
+            receipt_id=None,
+            calc_version=1,  # 聚合行无回款维度，版本恒 1（uk 含 NULL 不去重）
+            calc_type=CALC_TYPE_MANAGER_AGGREGATE,
+            business_id=bucket["business_id"],
+            business_no=bucket["business_no"],
+            personnel_id=manager.id,
+            personnel_name=manager.personnel_name,
+            role_code="sales_manager",
+            customer_type="personal",
+            product_category="mixed",
+            receipt_date=share.param_date,
+            # 比例原文取实际参数（勿硬编码默认值——参数调整后台账说明会失真）
+            rate_text=f"聚合:{share.team_text}%+{share.company_text}%",
+            converted_profit=None,
+            performance_amount=amount.quantize(Decimal("0.01"), rounding=ROUND_HALF_UP),
+            barter_applied=0,
+            payable_amount=amount.quantize(Decimal("0.01"), rounding=ROUND_HALF_UP),
+            settlement_month=share.month,
+            is_probation=1 if manager.is_probation == 1 else 0,
+            snapshot_json={
+                "team_base": str(bucket["performance"]),
+                "company_base": str(company_base),
+                "members": member_names,
+                "params_as_of": str(share.param_date),
+                "manager_personal_included": 1 if share.include_manager_personal else 0,
+                "note": (
+                    f"#12 参数化：基数{'含' if share.include_manager_personal else '不含'}"
+                    "经理个人户业绩；9.8 方案公式"
+                ),
             },
-        )
-        bucket["performance"] += row.performance_amount or Decimal("0")
-        bucket["names"].add(row.personnel_name)
+        ),
+    )
 
-    from datetime import date
 
+def _build_manager_aggregates(session: Session, ledger_rows: list, month: str) -> list:
+    """按经理生成团队聚合行（calc_type=2）并落库。
+
+    #12 答复（2026-10-19）参数化：经理个人户业绩是否计入聚合基数由参数
+    ``manager.personal.included`` 决定（0=不计入默认，1=计入）；
+    经理 = 台账行归属人员经 manager_id 关联的 sales_manager 岗人员。
+    """
     from app.repositories import business_role_repository
-    from app.services.param_service import parse_fraction, resolve_snapshot
 
+    share = _manager_share_params(session, month)
+    managers = _collect_team_buckets(session, ledger_rows, share.include_manager_personal)
+    # 全公司基数：默认排除经理个人户行（#12 开关计入时不过滤）；共享口径单点
+    company_base = manager_share.company_base_of(ledger_rows, share.include_manager_personal)
     aggregates: list = []
-    snapshot = resolve_snapshot(session, date.today())
-    team_pct = parse_fraction(snapshot.get("manager.share.team"))
-    company_pct = parse_fraction(snapshot.get("manager.share.company"))
     for manager_id, bucket in managers.items():
         manager = session.get(Personnel, manager_id)
         if manager is None:
@@ -328,67 +444,30 @@ def _build_manager_aggregates(session: Session, ledger_rows: list, month: str) -
         )
         if role is None or role.role_code != "sales_manager":
             continue  # 非营销经理的上级不参与聚合
-        # 全公司基数：全部非经理个人户的有效行
-        company_base = sum(
-            (
-                r.performance_amount or Decimal("0")
-                for r in ledger_rows
-                if r.customer_type != "manager_personal"
-            ),
-            Decimal("0"),
-        )
-        share = manager_team_share(
-            bucket["performance"],
-            company_base,
-            team_pct=team_pct * 100,
-            company_pct=company_pct * 100,
-        )
-        member_names = "、".join(sorted(bucket["names"])) or "（无成员）"
-        aggregates.append(
-            PerformanceLedger(
-                receipt_id=None,
-                calc_type=CALC_TYPE_MANAGER_AGGREGATE,
-                business_id=bucket["business_id"],
-                business_no=bucket["business_no"],
-                personnel_id=manager_id,
-                personnel_name=manager.personnel_name,
-                role_code="sales_manager",
-                customer_type="personal",
-                product_category="mixed",
-                receipt_date=date.today(),
-                rate_text="聚合:12.5%+5%",
-                converted_profit=None,
-                performance_amount=share.quantize(Decimal("0.01")),
-                barter_applied=0,
-                payable_amount=share.quantize(Decimal("0.01")),
-                settlement_month=month,
-                is_probation=1 if manager.is_probation == 1 else 0,
-                snapshot_json={
-                    "team_base": str(bucket["performance"]),
-                    "company_base": str(company_base),
-                    "members": member_names,
-                    "note": "#12 暂口径：基数不含经理个人户业绩；9.8 方案公式",
-                },
-            )
-        )
+        aggregates.append(_aggregate_row(session, manager, bucket, company_base, share))
     return aggregates
 
 
-def _salary_mode_of(session: Session, role_code: str) -> str | None:
-    from datetime import date
+def _month_end(month: str) -> date:
+    """薄委托 manager_share 共享模块：YYYY-MM → 所属月月末（取参锚点）。
 
+    保留包装：tests/unit/test_settlement_helpers.py 直接 import 本名字；
+    「补生成历史月份结果不随操作日漂移」的原因说明见 manager_share.month_end。
+    """
+    return manager_share.month_end(month)
+
+
+def _salary_mode_of(session: Session, role_code: str, month: str) -> str | None:
     from app.services.param_service import resolve_snapshot
 
-    snapshot = resolve_snapshot(session, date.today())
+    snapshot = resolve_snapshot(session, _month_end(month))
     return snapshot.get("salary.basic.mode", role_code=role_code) or None
 
 
-def _probation_threshold(session: Session) -> Decimal:
-    from datetime import date
-
+def _probation_threshold(session: Session, month: str) -> Decimal:
     from app.services.param_service import parse_fraction, resolve_snapshot
 
-    snapshot = resolve_snapshot(session, date.today())
+    snapshot = resolve_snapshot(session, _month_end(month))
     from app.services.formula import to_decimal
 
     return to_decimal(parse_fraction(snapshot.get("probation.annual.threshold")))
@@ -412,19 +491,11 @@ def create_adjustment(
 ):
     """新建调整单：开关分流（关=提交即生效留痕；开=待审批）。"""
     from app.core.constants import NO_PREFIX_ADJUSTMENT
-    from app.models import AdjustmentOrder, ApprovalStep
-    from app.models.approval import (
-        APPROVAL_ACTION_AUTO_APPROVE,
-        APPROVAL_NODE_FINANCE,
-        APPROVAL_NODE_LEADER,
-        APPROVAL_TYPE_ADJUSTMENT,
-    )
-    from app.models.settlement import (
-        ADJUSTMENT_STATUS_EFFECTIVE,
-        ADJUSTMENT_STATUS_PENDING,
-    )
+    from app.models import AdjustmentOrder
     from app.services.no_generator import next_no
 
+    amount = _adjustment_amount(payload)
+
     person = session.get(Personnel, payload.personnel_id)
     if person is None:
         raise BadRequestError("调整人员不存在")
@@ -451,7 +522,7 @@ def create_adjustment(
             personnel_id=payload.personnel_id,
             personnel_name=person.personnel_name,
             direction=payload.direction,
-            amount=payload.amount,
+            amount=amount,
             reason=payload.reason.strip(),
             submitter_id=operator.id,
             submitter_name=operator.username,
@@ -459,40 +530,68 @@ def create_adjustment(
         session.add(order)
         session.flush()
 
-        if approval_service.is_enabled(session, APPROVAL_TYPE_ADJUSTMENT):
-            order.status = ADJUSTMENT_STATUS_PENDING
-            session.flush()
-            approval_service.submit_order(
-                session,
-                order_type=APPROVAL_TYPE_ADJUSTMENT,
-                ref_id=order.id,
-                refer_no=order.order_no,
-                submitter=operator,
-            )
-        else:
-            order.status = ADJUSTMENT_STATUS_EFFECTIVE
-            session.add_all(
-                [
-                    ApprovalStep(
-                        order_id=order.id,
-                        node=node,
-                        action=APPROVAL_ACTION_AUTO_APPROVE,
-                        operator_name="系统",
-                    )
-                    for node in (APPROVAL_NODE_FINANCE, APPROVAL_NODE_LEADER)
-                ]
-            )
-            session.flush()
+        _wire_adjustment_approval(session, order, operator)
+        out = _adjustment_out(order)  # 出参在 commit 前固化（audit 约定）
         session.commit()
-        logger.info("调整单创建 | order=%s | status=%s", order.order_no, order.status)
-        return {
-            "id": order.id,
-            "order_no": order.order_no,
-            "status": order.status,
-            "personnel_name": order.personnel_name,
-            "amount": str(order.amount),
-            "direction": order.direction,
-        }
+        logger.info("调整单创建 | order=%s | status=%s", out["order_no"], out["status"])
+        return out
+
+
+def _adjustment_amount(payload) -> Decimal:
+    """金额恒正校验（方向表达补发/扣减）。
+
+    列注释即「恒正」约定，负数会让方向语义反转、审批/报表按 direction
+    汇总出错；格式已由 schema 正则拦截，此处兜底转换 + 语义判定。
+    """
+    from decimal import InvalidOperation
+
+    try:
+        amount = Decimal(payload.amount)
+    except InvalidOperation as exc:
+        raise BadRequestError("调整金额格式非法（非负两位小数）") from exc
+    if amount <= 0:
+        raise BadRequestError("调整金额须大于 0（方向表达补发/扣减）")
+    return amount
+
+
+def _wire_adjustment_approval(session: Session, order, operator: User) -> None:
+    """开关分流与留痕统一交给 submit_order（关=自动通过留痕；开=待财务复核）。
+
+    **不得手工插 ApprovalStep**——``approval_steps.order_id`` 外键指向
+    approval_orders（不是 adjustment_orders），用调整单 id 落步必然外键
+    失败（历史缺陷：关开关时新建调整单不可用）。
+    """
+    from app.models.approval import APPROVAL_STATUS_APPROVED, APPROVAL_TYPE_ADJUSTMENT
+    from app.models.settlement import (
+        ADJUSTMENT_STATUS_EFFECTIVE,
+        ADJUSTMENT_STATUS_PENDING,
+    )
+
+    approval_order = approval_service.submit_order(
+        session,
+        order_type=APPROVAL_TYPE_ADJUSTMENT,
+        ref_id=order.id,
+        refer_no=order.order_no,
+        submitter=operator,
+    )
+    order.status = (
+        ADJUSTMENT_STATUS_EFFECTIVE
+        if approval_order.status == APPROVAL_STATUS_APPROVED
+        else ADJUSTMENT_STATUS_PENDING
+    )
+    session.flush()
+
+
+def _adjustment_out(order) -> dict:
+    """调整单出参（commit 前固化；expire_on_commit 关闭下也不依赖后置读取）。"""
+    return {
+        "id": order.id,
+        "order_no": order.order_no,
+        "status": order.status,
+        "personnel_name": order.personnel_name,
+        "amount": str(order.amount),
+        "direction": order.direction,
+    }
 
 
 def list_adjustments(session: Session) -> list[dict]:

backend/app/services/shipment_service.py

@@ -237,6 +237,12 @@ def create_shipment(
                     raise NotFoundError("业务不存在")
                 if business.status != BUSINESS_STATUS_ACTIVE:
                     raise BadRequestError("业务已完成或已终止，禁止新发货")
+                # 月结锁定拦截：发货日所在月已审定 → 源数据不可改（调整走调整单）
+                from app.services import settlement_service
+
+                settlement_service.ensure_month_not_locked(
+                    session, payload.ship_date.strftime("%Y-%m")
+                )
 
                 shipment = Shipment(
                     shipment_no=shipment_no,
@@ -309,6 +315,11 @@ def update_shipment(
         if shipment is None:
             raise NotFoundError("发货单不存在")
         business = _ensure_business_writable(session, shipment.business_id, "编辑发货单")
+        # 月结锁定拦截：原发货日与新月都不得落入已锁定月份（改日期=跨月搬数）
+        from app.services import settlement_service
+
+        settlement_service.ensure_month_not_locked(session, shipment.ship_date.strftime("%Y-%m"))
+        settlement_service.ensure_month_not_locked(session, payload.ship_date.strftime("%Y-%m"))
 
         shipment.ship_date = payload.ship_date
         shipment.freight_amount = _amount_or_zero(payload.freight_amount)
@@ -357,6 +368,10 @@ def delete_shipment(
         if shipment is None:
             raise NotFoundError("发货单不存在")
         business = _ensure_business_writable(session, shipment.business_id, "删除发货单")
+        # 月结锁定拦截：已锁定月份的发货单是月结快照的源数据，不得删除
+        from app.services import settlement_service
+
+        settlement_service.ensure_month_not_locked(session, shipment.ship_date.strftime("%Y-%m"))
         if shipment_repository.count_receipt_refs(session, shipment_id):
             raise BadRequestError("已被回款批次指定，请先解除回款的批次指定")
 

backend/app/services/system_setting_service.py

@@ -137,7 +137,12 @@ def save_logo(
 
         old_ext = Path(old_path).suffix.lstrip(".") if old_path else None
         if old_ext and old_ext != ext:
-            _cleanup_old_logo(old_ext)
+            try:
+                _cleanup_old_logo(old_ext)
+            except OSError:
+                # 清理失败不影响本次更新（库与新文件均已生效）；若异常外抛，
+                # 成功的 logo 更新会被记成失败审计并 500 —— 审计与事实相反
+                logger.warning("旧 logo 清理失败（不影响本次更新）| ext=%s", old_ext, exc_info=True)
         logger.info("更新公司 logo | size=%s ext=%s", len(content), ext)
         return to_out(setting)
 

backend/tests/README.md

@@ -136,6 +136,29 @@ uv run pytest tests/integration -q   # 仅集成
 
 运行：`uv run pytest tests/integration/test_{settings,secondary_allocation,approval_flow}.py tests/unit/test_secondary_allocation_schema.py -q` → **44 passed**（2026-10-16）；全量回归 `uv run pytest -q` → **697 passed**（基线 625 + 新增 72，5:10）。
 
+### 报表统计（M4 ⑤，2026-10-19 后端完成）
+
+| 文件 | 守什么 | 用例数 |
+| --- | --- | --- |
+| `tests/integration/test_reports.py` | 个人明细与台账逐笔一致 + **pageSize=1 时 summary 仍为全筛选合计**；部门汇总团队基数=成员绩效合计、分成按参数、无成员经理出 0 值行；**无台账经理挂上级不 500、仅有调整单人员并入团队/未分配、经理个人户开关两侧口径、按经理筛选不误判其他团队下属、对账恒等式**；**应发与月结 `total_payable` 对拍（两位经理各计一次 5%）、有调整单时等于月结+调整净额、筛选态只汇总展示团队**；导出页眉 ID→名称/中文标签、回款维度 sheet 透传筛选、**导出超限与取数异常的失败审计**、非法月份查询/导出均 400；回款统计 8 档桶恒在、空桶为 0、**二次分摊拆行时回款金额只计一次**；业务统计排除经理聚合行；普通用户 403 | 27 |
+| `tests/unit/test_report_helpers.py` | 区间分桶边界与 8 档编码唯一；标签覆盖全部枚举；Excel 模板页眉/签字栏/空数据/金额格式/合计/公式注入/维度 sheet/状态中文；**部门汇总签字稿五块顺序、零成员团队与未分配行、5% 按计入次数累计、应发合计取对账口径、聚合行舍入差单列、比例标题参数化** | 17 |
+| `tests/unit/test_month_validation.py` | 非法月份（`2026-13`/`2026-00`/`0000-01` 等）在报表、月结、调整单 schema 入口即拒绝；可选月份空串规范为 None | 17 |
+
+运行：`uv run pytest tests/integration/test_reports.py -q` → **27 passed**（2026-10-20 复核）；`uv run pytest tests/unit/test_report_helpers.py tests/unit/test_month_validation.py -q` → **34 passed**；全量 **862 passed**（2026-10-20，11:32）。
+
+**e2e 实跑（2026-10-20）**：`frontend/e2e/report_flow.py` 12/12 通过。回款统计改为展开目标桶后按**本次业务编号**定位下钻行（不依赖桶累计值，可重复运行）；另覆盖多桶同时展开、部门下钻筛选、打印截断提示、部门汇总打印五块结构。
+
+### 工作台（M4 ⑧，2026-10-19 完成）
+
+| 文件 | 守什么 | 用例数 |
+| --- | --- | --- |
+| `tests/integration/test_dashboard.py` | 权限 403 且文案「无权访问工作台」；总览绩效合计与台账一致 + 非法月份 400；待办（月结提交→待审批命中、回款未指定批次命中、**同步未建显式降级**）；风险预警（审批超时命中、**参数关闭后不产生条目**）；最近动态来源操作日志；**待办按角色过滤（财务/领导/多角色/admin）+ 真实流转；回款逾期命中与阈值参数生效；终止业务排除；`warnings.total` 不受展示上限截断；回款趋势跨月归属** | 11 |
+| `tests/unit/test_param_registry.py`（改） | 注册表 19→**22 项**（V10 预警规则三项）；编码集合与迁移种子一致 | 改 |
+
+运行：`uv run pytest tests/integration/test_dashboard.py -q` → **11 passed**（2026-10-19 code-review 修复回归）。
+
+**实施中发现并修复**：`alembic upgrade --sql` 在 Windows 控制台按 GBK 输出，重定向生成的 `V10__*.sql` 被 `test_schema_sync` 按 UTF-8 读取时抛 `UnicodeDecodeError`——导出命令须加 `PYTHONIOENCODING=utf-8 PYTHONUTF8=1`（已写入 backend/README）。
+
 ## 三、运行记录
 
 | 日期 | 范围 | 用例数 | 结果 | 备注 |
@@ -153,11 +176,31 @@ uv run pytest tests/integration -q   # 仅集成
 | 2026-10-17 | M3-core 定点 | 32 | ✅ 通过 | **④ 核算引擎+月结完成**（calc 13 / settlements 6 / formula 扩 12 / schemas 等）。金标准复算到分；重算版本链；月结锁定与审批联动 |
 | 2026-10-17 | 全量回归 | 701+N | ✅ 全部通过 | **M3-core 收尾回归**（T1-T6：V7 四表+核算+月结+调整单；前端台账/月结两页 order17/18）。e2e 补 calc_settlement_flow 待下批 |
 | 2026-10-16 | 全量回归 + 7 个 e2e | 697 | ✅ 697 passed（5:10）；e2e 七脚本全过 | **M3 增量批次完成**（+72 例：settings 11 / 分配 schema 13+集成 9 / 审批 11 / registry 与 schema_sync 断言扩充等）。e2e：登录 8 + 系统管理 13 + 基础数据 12 + 业务 16 + 参数 7 步回归全过；**新增 settings_flow 4 步 / secondary_allocation_flow 6 步**（首跑即抓出 public 缓存与 logo 清理两处缺陷，见下表） |
+| 2026-10-19 | M3 定点（calc/settlements） | 34 | ✅ 通过（55s） | **code-review P0+P1 修复中**：经理聚合比例/调整单即生效/进度登记重算 400/财务节点不提前锁定/锁定拦截三路径/回填与聚合落库/月末取参（+新增 `test_settlement_helpers` 5 例、`test_calc_helpers` 4 例锁定 `_q2` HALF_UP） |
+| 2026-10-19 | 全量回归 | 780 | ✅ 780 passed（8:53） | **M3 code-review 21 项修复后全量回归**（P0 算错钱/不可用 6 项 → P1 锁定不变量与双轨漂移 7 项 → P2 健壮性 6 项 → calc_receipt 重构；新增回归约 20 例，含跨会话并入的 #12 聚合基数开关用例）。type-check 绿；e2e calc_settlement_flow 仍待补 |
+| 2026-10-19 | 拆行收口批次 | 全量 788 | ✅ 788 passed（9:20） | **2026-10-19 业务答复落实完成**：#14 首日取整 10‰（公式段/锚点不变，用例反转）；#12 单笔侧开关消费（1=业务员递减计提）；**二次分摊拆行**（参与人份额+负责人余额守恒，uk 三列版）；权限分层（params 查看放开/写仅 admin）；V8 迁移（审批开关默认开/撤试用期参数/增基数开关）。定点：calc 20 / settlements 13（含 #12 开关两档金标准 6.84→24.34）/ businesses 30（保存侧+3）/ formula 35。e2e calc_settlement_flow 交接并行会话 |
+| 2026-10-19 | **报表统计修复回归** | 全量 847 | ✅ 847 passed（10:13） | **M4 报表 code-review 15 项修复后全量回归**（后端 8 + 前端 7）：归属三集合/调整单全量并入/经理个人户拆分/对账出参、分块签字稿导出、导出审计覆盖取数、筛选页眉 ID→名称、月份校验 400、岗位只读选项。报表集成 24 / 报表单元 16 / 月份校验 17。type-check + build 绿；e2e `report_flow.py` 扩至 12 步，待 `E2E_ADMIN_PASSWORD` 实跑 |
+| 2026-10-19 | 全部 | 852 | ✅ 852 passed（9:17） | **M4 ⑧ 工作台完成**（四区块实时聚合 + ECharts 5.6 前端 + V10 预警参数三项；新增 5 例；参数注册表 19→22；同步模块显式降级）。期间修复：alembic `--sql` 导出 GBK 导致 schema 同步误报 |
+| 2026-10-19 | **code-review 修复回归** | 全量 862 | ✅ 862 passed（9:36） | **M4 工作台 + 报表 3 必须 + 8 建议修复**：普通用户落地页/守卫（报表集成 27、工作台集成 11、报表单元 17，新增 10 例）；部门汇总 5% 按计入次数累计并与月结 `total_payable` 对拍、聚合行舍入差；工作台待办按角色过滤、逾期命中与阈值生效、终止业务排除、`warnings.total` 截断、趋势跨月归属。ruff 绿；type-check + build 绿 |
+| 2026-10-20 | e2e 全链路 | — | ✅ login 8 / system 13 / role_home 4 / report 12 / calc_settlement 8 | 重启后端加载新代码后实跑：普通用户落地页与受限页回退、报表四页/导出/打印、核算与月结链路全过。`report_flow` 回款统计改为展开目标桶后按本次业务编号定位明细，不依赖桶累计值，可重复运行 |
+| 2026-10-20 | 全量回归 | 862 | ✅ 862 passed（11:32） | **工作台/报表修复提交后的全量复核**；e2e 三脚本复跑：role_home 4/4、report 12/12、calc_settlement 8/8；calc 审批开关已还原为 1，无 `e2e_role_*` 残留 |
+| 2026-10-19 | 单元全量 + 报表定点 | 484 | ✅ 484 passed（45.94s）；报表单元 11 例 0.70s | **M4 报表模块收尾**（前端四页/打印视图/导出与单元测试补齐）。ruff 绿；前端 `pnpm type-check` 绿。报表集成 7 例记录见上节 |
+| 2026-10-19 | 全部 | 806 | ✅ 806 passed（7:59） | **M4 ⑤ 报表统计全量回归**（报表新增 18 例：集成 7 + 单元 11；另含并行会话并入的 M3 前端修复与字体合规）。ruff 绿。e2e：`calc_settlement_flow` 8 步由并行会话跑通；`report_flow.py` 待 `E2E_ADMIN_PASSWORD` 运行 |
 
 ## 四、测试发现并修复的缺陷
 
 | 日期 | 缺陷 | 影响 | 处理 |
 | --- | --- | --- | --- |
+| 2026-10-19 | 部门汇总导出/打印只展平成员行 | 团队分成、全公司 5% 块、未分配人员、零成员团队全部缺失——**签字稿合计小于应发**，财务按签字稿复核会漏发经理分成与未分配绩效 | 导出改为单 sheet 分块签字稿（团队/公司/对账/成员/未分配）+ 打印五块；应发公式与对账块由后端 Decimal 计算 |
+| 2026-10-19 | `_member_rows` 直接 `member_map[pid]` 索引 | 无台账行的营销经理自身挂上级时 KeyError → **部门汇总接口与导出 500**（当月完全无台账也会触发） | 归属只从 member_map/adjustments 生成；`manager_role` 覆盖所有成员引用的上级 |
+| 2026-10-19 | 生效调整单只并入有台账人员 | 只有调整单、当月无回款的人被静默丢弃——补发/扣减金额不出现，**按报表发放会少发** | 调整单人员补零值成员后参与团队/未分配归属；每人调整净额只计一次 |
+| 2026-10-19 | 经理个人户成员行取该人全部绩效 | 团队基数只含个人户行，成员行却含普通行——**基数≠成员合计，同一笔业绩在成员行与未分配重复** | 普通行与个人户分行记账；经理成员行只取个人户金额，普通行留在上级团队/未分配 |
+| 2026-10-19 | 导出取数与超限校验在审计上下文之外 | 超限 400 与取数异常**不留失败日志**，与 M4 计划 T12「导出 400/失败审计」不符 | `_export_payload` 移入 `with audit`；静态标题映射（AuditRecord frozen） |
+| 2026-10-19 | 月份只校验长度 | `2026-13` 传到 `calendar.monthrange` 抛 ValueError → **500**；导出手工构造模型抛裸 ValidationError 同样 500 | 新增 `core/month.py`（格式+01-12+年份）；四类 query、月结、调整单接入；导出 ValidationError 转 400 |
+| 2026-10-19 | 前端报表五处状态缺陷 | 打印超限判定恒假（静默截断）、部门下钻 query 未读取、回款多桶共用一个 drill 状态（面板串行）、summary 在请求序号守卫前写入（合计串号）、e2e 全页行数选择器必失败 | 分别修正判定/读取 query/按桶独立状态+数组参数/`onData` 回调/限定主桶表；补 e2e 多桶展开、下钻、截断、部门打印用例 |
+| 2026-10-19 | 工作台权限收紧后守卫仍回退 `/dashboard` | 普通用户登录/直连受限页被反复重定向到同一受限页 → **无法进入系统**（导航被判定无限重定向） | `router/access.ts` 统一准入与落地页解析（工作台 → 业务数据 → 回款）；登录回跳经 `canAccessPath` 校验；菜单/面包屑复用同一判定 |
+| 2026-10-19 | 部门汇总应发只计一次全公司 5% | 月结每位有聚合行的经理各计一次 5%，签字稿少计 N-1 份；**导出/打印金额小于月结应发** | 团队行增 `has_aggregate/aggregate_amount`（优先冻结聚合行）；对账改按聚合额求和，新增「聚合行舍入差」吸收分列 q2 尾差；补「与 `total_payable` 对拍」用例 |
+| 2026-10-19 | 工作台待办未按角色过滤 | 财务看得到「待领导审核」、领导看得到「待财务复核」，与 FR-034「仅看到与自己职责相关」不符 | `pending_statuses_for_roles` 按角色映射在途节点；repository 参数化 statuses；admin 保留全部在途视角 |
 | 2026-10-09 | 日志脱敏在 `logging.Filter` 阶段改写 `record.msg` | 抹掉 `%s` 占位符 → logging 内部 `msg % args` 抛 TypeError → **整条日志丢失**（比不脱敏更危险） | 改为 `SensitiveFormatter` 在格式化**之后**脱敏；补回归用例 |
 | 2026-10-09 | `PasswordHash.recommended()` 在 pwdlib 0.3.x 推荐 Argon2 而非 BCrypt | 密码算法与规范不符，且随库版本变化——同一批密码可能混用两种算法 | 改为显式 `PasswordHash((BcryptHasher(),))` 钉死算法 |
 | 2026-10-09 | 模型未设置表级 `comment`，`update_time` 用 `server_onupdate` | 违反规范红线；`server_onupdate` 只是 ORM 标记，**不生成 `ON UPDATE CURRENT_TIMESTAMP` 子句**，更新时间永不刷新 | 补表注释；改用 `text("CURRENT_TIMESTAMP ON UPDATE CURRENT_TIMESTAMP")` |
@@ -190,6 +233,19 @@ uv run pytest tests/integration -q   # 仅集成
 | 2026-10-16 | **logo 上传同扩展名覆盖时先写后删** | `save_logo` 在写入新文件**之后**清理旧扩展名——同扩展名重传时把刚落盘的新文件一并删掉，回读 404（首次单跑通过、集成连跑即暴露，依赖「库里已有同扩展名旧记录」的前置状态） | 清理旧扩展名移到写新文件**之前**且仅异扩展名执行；集成连跑两遍幂等锁定 |
 | 2026-10-16 | **public 端点 300s 响应缓存让登录页拿旧公司名** | 公司名保存后退出登录，登录页命中浏览器缓存副本仍显示旧品牌名（设置页「保存后生效」承诺失效）——**由 settings_flow e2e 首跑暴露**（新标签页直接打开正常、退出回跳的登录页异常） | 登录页改用带时间戳的原生 `fetch` + `cache: no-store` 绕过磁盘缓存（axios 对响应 max-age 无能为力）；手动解包统一信封 |
 | 2026-10-16 | V6 迁移 downgrade 保留 autogenerate 的逐个 `drop_index` 且漏删行级种子 | 外键唯一支撑索引单独删除报 MySQL 1553 回滚中断；roles/param_definitions/param_values 的行级种子（表由 V1/V3 建）drop_table 不会带走——重放 upgrade 时唯一键冲突 | downgrade 只保留 `drop_table`（V1/V3 先例）+ 三条 DELETE 反向清理行级种子；downgrade→upgrade 往返实测通过 |
+| 2026-10-19 | **经理团队聚合分成放大 100 倍**（settlement_service） | 参数按百分数存储（12.5=12.5%），`parse_fraction` 后调用方又 ×100、`manager_team_share` 内部再 ÷100——净效应「绩效×12.5」；单元测试直传 Fraction 未覆盖调用方换算使缺陷存活 | 去掉调用方 ×100；`rate_text` 改用实际参数原文（原硬编码默认值失真）；集成用例两档金标准（6.84/9.78 vs 错误值 684.43）锁定 |
+| 2026-10-19 | **审批联动不判终审**（approval_service.act） | 财务节点通过（1→2）即 mark_locked 月结/调整单置生效——领导驳回后 locked_at/locked_by 残留、两级审批形同虚设（锁定后源数据写路径立即被拦） | 生效类联动收敛到 `final_approved`（终态才触发）；驳回任意节点即时；mark_rejected 补清锁定字段；用例断言财务通过后仍 status=2 且无锁定信息 |
+| 2026-10-19 | **调整单创建完全不可用**（两处叠加） | ① `ENABLE_CODE_BY_TYPE` 漏登记 type=3 → is_enabled 恒 400「未知的审批对象类型」；② 修复①后暴露：自动生效分支手工插 `ApprovalStep(order_id=调整单id)`，而该外键指向 approval_orders，必然 errno 1452 | 补登记 `approval.adjustment.enabled`；自动通过留痕统一交 `submit_order`（不再手工插步）；新建调整单集成用例锁定 |
+| 2026-10-19 | **重算绕过业务级一次性计提防线** | 「进度登记」回款（#25 第二笔及以后）无独立台账行，重算会凭空落一行生效行——同业务两行生效行、绩效按两倍计入工资 | 无旧版本行一律 400「进度登记无可重算」；用例锁定「重算后同业务仍只有一行生效行」 |
+| 2026-10-19 | **前端重算传错 ID**（台账页） | 把台账行主键当 receipt_id 传给重算接口——会作废并重算**无关回款**的台账（若目标回款已核算），或报错无法重算目标行 | 改传 `row.receipt_id`（聚合行 receipt_id 空值防御）；`LedgerRow` 本含该字段 |
+| 2026-10-19 | **quantize 缺省银行家舍入**（9 处金额固化） | docstring 声称 HALF_UP，实际未传 rounding 走 ROUND_HALF_EVEN——x.xx5 舍成偶数尾数，与业务四舍五入口径差 1 分（台账固化金额比应发少 1 分） | 9 处显式 `rounding=ROUND_HALF_UP`；`_q2` 提为模块级并单测锁定（2.345→2.35） |
+| 2026-10-19 | **月结锁定拦截只覆盖 1/4 写路径** | 仅新增回款被拦；回款编辑（可跨月搬数）/删除、发货增/改/删、核算与重算全部放行——锁定月份快照与源数据脱钩且无留痕 | 五处写路径补齐 `ensure_month_not_locked`（编辑按原月+新月双查）；拦截先于「被引用/已核算」判定；三用例锁定 |
+| 2026-10-19 | **台账 settlement_id 回填从未发生**（死代码） | `update_ledger_settlement_id` 全库零调用——「未入结」判据恒真，重生成会把已固化行反复纳入（或补上回填却不先解绑导致漏算整月） | generate 回填 + 重生成前解绑（新增 `clear_ledger_settlement_id`）；用例断言回填与重生成金额不翻倍 |
+| 2026-10-19 | **经理聚合行从不落库** | `_build_manager_aggregates` 只构造内存对象参与 items 汇总——台账表永远无 calc_type=2 行，报表下钻（business_id 锚点）落空 | 聚合行经 repository 落库并回填 settlement_id；重生成先作废旧聚合行（`deactivate_month_aggregates`）；`_confirm_scope` 限定 calc_type=1 防聚合行混入单笔池 |
+| 2026-10-19 | **月结取参用生成日**（date.today） | 补生成历史月份时经理分成/月工资口径/试用期阈值按生成日参数计算——同一月份两次生成金额不同，违背「参数按生效日期时点化」红线 | 新增 `_month_end`（所属月月末）为聚合与月工资口径取参锚点；单测 5 例 + 集成用例（10-25 预约变更影响 10 月聚合） |
+| 2026-10-19 | **迁移双轨三处漂移** | ① V6 就地修改加入 uk 致旧库补不上（V8 也未补）→ V9 条件式补齐（幂等裸 SQL，临时库验证两分支）；② V7 留存 SQL 约束/索引名单数（`fk_performance_ledger_*`）与 alembic op.f/init-dev 漂移；③ V8 迁移 revision 缺类型注解，`test_schema_sync` 的 head 推断**静默漏检 V8**、init-dev 版本号落后未被发现 | V9 迁移 + V7 SQL 名修正 + V8 注解修正 + init-dev 版本推进；schema 同步测试恢复全量断言 |
+| 2026-10-19 | 运维脚本两处（restore_drill/health_check） | ① 行数核对把查询失败回显 `'?'` 当数据比较（`'?'=='?'` 判 ✓）且 TABLES 缺 V7 四表等 16 张——备份漏表时演练全绿误报「可恢复」；② `redis-cli -a "$REDIS_PASSWORD"` 密码进宿主进程命令行 | TABLES 补全 32 张业务表 + `'?'` 一律判 ✗；Redis 探活改容器内环境变量展开（compose 补 REDIS_PASSWORD），实测 PONG |
+| 2026-10-19 | 调整单金额无校验 / INT 参数原文 `int()` / logo 清理裸抛 | ① amount 负数反转补发-扣减语义、'abc' 直落库 500；② `int('360.0')` 使整月核算 500（INT 参数合法入库原文）；③ 旧 logo 清理 OSError 裸抛把成功更新记成失败审计并 500 | schema 正则 + 服务层 Decimal>0；`int(parse_fraction(...))`；清理包 try 仅 warning；各补回归用例 |
 
 ## 五、待补用例
 
@@ -198,7 +254,7 @@ uv run pytest tests/integration -q   # 仅集成
 | 基础数据管理 | ✅ 已完成 | 2026-10-13 完成（48 例，见上表）；「被业务数据引用」的删除保护已随 T11 的业务/发货禁删用例覆盖 |
 | 业务数据管理 | ✅ 后端已完成 | 2026-10-13 完成（70 例，见上表）；前端页面与绩效核算联动（M3 台账核销回写 settlement_status）待 M3 补测 |
 | M3 增量（设置/分配/审批） | ✅ 已完成 | 2026-10-16 完成（44 例，见上表）；审批流的**月结审批对象**（order_type=2）随 ④ 月结子块接入时补测 |
-| 绩效工资核算 | 未开始 | **被业务澄清阻塞**（经理个人户基数、含税/退货冲减等 5 项口径待答复）；答复后按同粒度另出计划 |
-| 报表统计 | 未开始 | 依赖报表口径确认 |
+| 绩效工资核算（M3-core） | ✅ 已完成 | 2026-10-17 完成（核算/月结/调整单，见运行记录）；2026-10-19 code-review 21 项修复并补回归约 20 例；2026-10-20 e2e `calc_settlement_flow` 8/8 实跑通过（台账/月结真实浏览器链路） |
+| 报表统计 | ✅ 已完成 | 2026-10-19 完成并补齐回归；2026-10-20 e2e `report_flow` 12/12 实跑通过，全量 862 passed |
 
 > 系统管理模块（用户/角色/日志查询）已于 2026-10-10 完成并补齐用例，见上表。

backend/tests/integration/conftest.py

@@ -190,14 +190,14 @@ def _purge_test_data() -> None:
         # 审批单无 t_ 前缀可用，按 AP 编号前缀全量清（steps 外键 CASCADE 随删；
         # ref_id 固化无外键，业务已在上一步删除，无悬挂影响）
         session.execute(delete(ApprovalOrder).where(ApprovalOrder.order_no.like("AP%")))
-        # 开关参数恢复种子基线：测试提交的变更批次条目 id 均大于种子终值 25
+        # 开关参数恢复种子基线：测试提交的变更批次条目 id 均大于种子终值 28
         # （V3 十九条 + V6 两条 + V7 调整单一条 + V8 经理基数开关一条；V8 另
-        # 插入两个审批开关的 10-19 生效行 id 23/24，均属种子），删新条目与
-        # 新批次后解析回退到种子值
-        stray_values = list(session.execute(select(ParamValue).where(ParamValue.id > 25)).scalars())
+        # 插入两个审批开关的 10-19 生效行 id 23/24，V10 插入预警规则参数
+        # id 26/27/28，均属种子），删新条目与新批次后解析回退到种子值
+        stray_values = list(session.execute(select(ParamValue).where(ParamValue.id > 28)).scalars())
         if stray_values:
             stray_batches = {v.batch_id for v in stray_values}
-            session.execute(delete(ParamValue).where(ParamValue.id > 25))
+            session.execute(delete(ParamValue).where(ParamValue.id > 28))
             session.execute(delete(ParamChangeBatch).where(ParamChangeBatch.id.in_(stray_batches)))
         # 系统设置恢复种子单行（test_settings 会改公司名/传 logo——残留会让
         # 后续 e2e 的品牌断言在污染状态下运行）；uploads 下的测试 logo 一并删

backend/tests/integration/test_approval_flow.py

@@ -129,11 +129,12 @@ def switched_on(client: TestClient, admin: dict) -> None:
 
 
 class TestSwitchOff:
-    """开关关闭（种子默认）：提单即自动通过。"""
+    """开关关闭（用例显式设置，不依赖种子默认值）：提单即自动通过。"""
 
     def test_创建带方案_自动通过全节点留痕(
         self, client: TestClient, admin: dict, finance: dict
     ) -> None:
+        _set_switch(client, admin["headers"], "0")  # V8 起种子默认开启
         p = _person(client, admin["headers"])
         data = _create_with_plan(client, admin["headers"], p["id"])
 

backend/tests/integration/test_business_roles.py

@@ -147,9 +147,18 @@ class TestBuiltinProtection:
 
 
 class TestPermission:
-    """权限：普通用户全部 403（当前默认管理员专用）。"""
+    """权限：管理接口普通用户 403；只读选项登录即可（报表筛选依赖）。"""
 
     def test_普通用户访问岗位列表_403(self, client: TestClient, make_user, auth_headers) -> None:
         user = make_user([ROLE_USER])
         headers = auth_headers(user)
         assert client.get(_ROLES, headers=headers).status_code == 403
+
+    def test_普通用户可读取岗位选项(self, client: TestClient, make_user, auth_headers) -> None:
+        """财务/领导做报表岗位筛选时不能因管理员接口 403 而失去筛选能力。"""
+        user = make_user([ROLE_USER])
+        headers = auth_headers(user)
+        resp = client.get("/api/v1/base/business-roles/options", headers=headers)
+        assert resp.status_code == 200, resp.text
+        codes = {row["role_code"] for row in resp.json()["data"]}
+        assert {"salesperson", "sales_manager", "info_officer"} <= codes

backend/tests/integration/test_businesses.py

@@ -412,6 +412,71 @@ class TestEdit:
         assert len(detail["items"]) == 1
         assert Decimal(detail["items"][0]["quantity"]) == Decimal("100")
 
+    def test_二次分配方案合计超100_保存400(self, client: TestClient, normal: dict) -> None:
+        """口径（澄清 #1/#2 答复 2026-10-19）：分配绩效、余额归合同负责人——
+        超 100% 会把负责人份额算成负数，保存侧先拦（核算侧另有防御）。"""
+        headers = normal["headers"]
+        customer = _customer(client, headers)
+        owner = _personnel(client, headers)
+        part = _personnel(client, headers)
+        data = _create(client, headers, customer["id"], owner_personnel_id=owner["id"])
+
+        resp = client.put(
+            f"{_BUSINESSES}/{data['id']}",
+            json=_payload(
+                customer["id"],
+                secondary_allocations=[
+                    {"personnel_id": part["id"], "ratio": "60"},
+                    {"personnel_id": _personnel(client, headers)["id"], "ratio": "50"},
+                ],
+            ),
+            headers=headers,
+        )
+        assert resp.status_code == 400, resp.text
+        assert "超过 100%" in resp.json()["message"]
+
+    def test_二次分配参与人含负责人_保存400(self, client: TestClient, normal: dict) -> None:
+        headers = normal["headers"]
+        customer = _customer(client, headers)
+        owner = _personnel(client, headers)
+        data = _create(client, headers, customer["id"], owner_personnel_id=owner["id"])
+
+        resp = client.put(
+            f"{_BUSINESSES}/{data['id']}",
+            json=_payload(
+                customer["id"],
+                secondary_allocations=[{"personnel_id": owner["id"], "ratio": "30"}],
+            ),
+            headers=headers,
+        )
+        assert resp.status_code == 400, resp.text
+        assert "含合同负责营销人员" in resp.json()["message"]
+
+    def test_二次分配方案合法比例_保存成功且回显(
+        self, client: TestClient, normal: dict
+    ) -> None:
+        headers = normal["headers"]
+        customer = _customer(client, headers)
+        owner = _personnel(client, headers)
+        part = _personnel(client, headers)
+        data = _create(client, headers, customer["id"], owner_personnel_id=owner["id"])
+
+        resp = client.put(
+            f"{_BUSINESSES}/{data['id']}",
+            json=_payload(
+                customer["id"],
+                secondary_allocations=[{"personnel_id": part["id"], "ratio": "40"}],
+            ),
+            headers=headers,
+        )
+        assert resp.status_code == 200, resp.text
+        # 方案在详情回包（更新回包为简版 Out，不含方案区）
+        detail = client.get(f"{_BUSINESSES}/{data['id']}", headers=headers).json()["data"]
+        assert len(detail["secondary_allocations"]) == 1
+        assert Decimal(detail["secondary_allocations"][0]["ratio"]) == Decimal("40")
+        # 余额 60% 归合同负责人（hint 文案 = #2 答复口径）
+        assert detail["allocation_hint"] is not None and "60" in detail["allocation_hint"]
+
 
 class TestStatus:
     """状态机：终态不可逆是终态单据禁写的前提；留痕从创建首条记起。"""

backend/tests/integration/test_calc.py

@@ -22,7 +22,7 @@ from fastapi.testclient import TestClient
 from sqlalchemy import select
 
 from app.core.db import get_session_factory
-from app.models import PerformanceLedger, Receipt
+from app.models import PerformanceLedger, Personnel, Receipt, SecondaryAllocation
 from app.models.receipt import SETTLEMENT_DONE
 from tests.integration.factories import business_payload, customer
 
@@ -357,6 +357,38 @@ class TestGuards:
         resp = _calc(client, ops["headers"], receipt["id"])
         assert resp.status_code == 200, resp.text
 
+    def test_分界天数参数小数原文_核算不500(self, client: TestClient, admin: dict) -> None:
+        """守 int(参数原文) 缺陷：INT 参数入库允许 '360.0'（Fraction 分母为 1），
+        直接 int(str) 抛 ValueError 会让整月核算 500。"""
+        resp = client.post(
+            "/api/v1/system/params/changes",
+            json={
+                "change_type": 1,
+                "remark": "用例：INT 参数小数原文",
+                "items": [
+                    {
+                        "param_code": "salesperson.days.boundary",
+                        "dimension_value": "salesperson",
+                        "value": "360.0",
+                    }
+                ],
+            },
+            headers=admin["headers"],
+        )
+        assert resp.status_code == 200, resp.text
+        _biz, receipt = _create_full_chain(
+            client,
+            admin["headers"],
+            items=_GOLD_ITEMS,
+            ship_date="2026-10-01",
+            receipt_date="2026-10-20",
+            amount="20000.00",
+        )
+        resp = _calc(client, admin["headers"], receipt["id"])
+        assert resp.status_code == 200, resp.text
+        # 分界取整无损：20 天 < 360 天 → 同一递减公式
+        assert resp.json()["data"]["ledger"]["rate_text"] == "11/1125"
+
     def test_台账列表与筛选(self, client: TestClient, admin: dict) -> None:
         biz, receipt = _create_full_chain(
             client,
@@ -459,6 +491,53 @@ class TestRecalc:
         assert resp.status_code == 400
         assert "尚未核算" in resp.json()["message"]
 
+    def test_进度登记回款重算400_不得凭空落行(self, client: TestClient, admin: dict) -> None:
+        """业务级一次性计提的第二笔回款无台账行；重算若落新行会双重计提。"""
+        biz, first = _create_full_chain(
+            client,
+            admin["headers"],
+            items=_GOLD_ITEMS,
+            ship_date="2026-10-01",
+            receipt_date="2026-10-20",
+            amount="20000.00",
+        )
+        assert _calc(client, admin["headers"], first["id"]).status_code == 200
+        resp = client.post(
+            _RECEIPTS,
+            json={
+                "business_id": biz["id"],
+                "receipt_date": "2026-10-25",
+                "amount": "100.00",
+            },
+            headers=admin["headers"],
+        )
+        assert resp.status_code == 200, resp.text
+        second = resp.json()["data"]
+        assert _calc(client, admin["headers"], second["id"]).json()["data"]["repeated"] is True
+
+        resp = client.post(
+            f"{_CALC}/receipts/{second['id']}/recalc",
+            json={"reason": "尝试重算进度登记"},
+            headers=admin["headers"],
+        )
+        assert resp.status_code == 400, resp.text
+        assert "进度登记" in resp.json()["message"]
+
+        # 同业务仍只有一行生效台账（未凭空新增）
+        factory = get_session_factory()
+        with factory() as session:
+            rows = (
+                session.execute(
+                    select(PerformanceLedger).where(
+                        PerformanceLedger.business_id == biz["id"],
+                        PerformanceLedger.is_active == 1,
+                    )
+                )
+                .scalars()
+                .all()
+            )
+            assert len(rows) == 1
+
     def test_重算_普通用户与营销后勤403(
         self, client: TestClient, normal: dict, make_user, auth_headers
     ) -> None:
@@ -505,3 +584,207 @@ class TestBatch:
         assert by_id[r1["id"]]["ok"] is True and by_id[r1["id"]]["repeated"] is False
         assert by_id[r2["id"]]["ok"] is True and by_id[r2["id"]]["repeated"] is True
         assert by_id[999999]["ok"] is False
+
+
+class TestSecondaryAllocation:
+    """二次分摊拆行（澄清 #1 答复 2026-10-19：分配绩效——算后分）。
+
+    方案行直插入库（跳过保存侧校验，聚焦核算引擎；保存侧校验用例在
+    test_businesses）。金标准：双类别混合业务绩效 39.11 / 折算 4000.00，
+    拆 30%+40% 后参与人 11.73/15.64、负责人余额 11.74，行合计守恒。
+    """
+
+    def _add_plan(self, business_id: int, rows: list[tuple[int, str]]) -> None:
+        """直插方案行（测试隔离造数；核算引擎按「当前落库方案」消费）。"""
+        factory = get_session_factory()
+        with factory() as session:
+            for pid, ratio in rows:
+                person = session.get(Personnel, pid)
+                session.add(
+                    SecondaryAllocation(
+                        business_id=business_id,
+                        personnel_id=pid,
+                        personnel_name=person.personnel_name,
+                        ratio=Decimal(ratio),
+                    )
+                )
+            session.commit()
+
+    def test_分摊拆行_参与人比例与负责人余额守恒(self, client: TestClient, admin: dict) -> None:
+        biz, receipt = _create_full_chain(
+            client,
+            admin["headers"],
+            items=_GOLD_ITEMS,
+            ship_date="2026-10-01",
+            receipt_date="2026-10-20",
+            amount="20000.00",
+        )
+        parts = [_person(client, admin["headers"]) for _ in range(2)]
+        self._add_plan(biz["id"], [(parts[0]["id"], "30"), (parts[1]["id"], "40")])
+
+        resp = _calc(client, admin["headers"], receipt["id"])
+        assert resp.status_code == 200, resp.text
+
+        factory = get_session_factory()
+        with factory() as session:
+            rows = (
+                session.execute(
+                    select(PerformanceLedger).where(
+                        PerformanceLedger.receipt_id == receipt["id"],
+                        PerformanceLedger.is_active == 1,
+                    )
+                )
+                .scalars()
+                .all()
+            )
+            assert len(rows) == 3, "负责人+两参与人各一行"
+            by_pid = {r.personnel_id: r for r in rows}
+            a, b, o = (
+                by_pid[parts[0]["id"]],
+                by_pid[parts[1]["id"]],
+                by_pid[biz["owner_personnel_id"]],
+            )
+            # 绩效份额：A=39.11×30%=11.73、B=39.11×40%=15.64、负责人=守恒余额 11.74
+            assert (a.performance_amount, b.performance_amount, o.performance_amount) == (
+                Decimal("11.73"),
+                Decimal("15.64"),
+                Decimal("11.74"),
+            )
+            # 行合计 == 业务级全额（守恒是分摊红线：多一分少一分都是错账）
+            assert a.payable_amount + b.payable_amount + o.payable_amount == Decimal("39.11")
+            # 折算额同比例拆分：4000 的 30%/40%/余额
+            assert (a.converted_profit, b.converted_profit, o.converted_profit) == (
+                Decimal("1200.00"),
+                Decimal("1600.00"),
+                Decimal("1200.00"),
+            )
+            # 行级身份固化：参与人各自岗位；快照带方案与角色标签
+            # （ratio 为 NUMERIC(5,2) 读回两位 scale，断言用数值比较）
+            assert a.role_code == b.role_code == "salesperson"
+            assert a.snapshot_json["alloc_role"] == "participant"
+            assert Decimal(a.snapshot_json["alloc_ratio"]) == Decimal("30")
+            assert o.snapshot_json["alloc_role"] == "owner"
+            assert Decimal(o.snapshot_json["alloc_plan"][0]["ratio"]) == Decimal("30")
+
+    def test_分摊后第二笔回款仅登记进度(self, client: TestClient, admin: dict) -> None:
+        """一次性计提（#25）与分摊叠加：第二笔不新增行、不重复拆分。"""
+        biz, first = _create_full_chain(
+            client,
+            admin["headers"],
+            items=_GOLD_ITEMS,
+            ship_date="2026-10-01",
+            receipt_date="2026-10-20",
+            amount="10000.00",
+        )
+        part = _person(client, admin["headers"])
+        self._add_plan(biz["id"], [(part["id"], "50")])
+        assert _calc(client, admin["headers"], first["id"]).status_code == 200
+
+        resp = client.post(
+            _RECEIPTS,
+            json={
+                "business_id": biz["id"],
+                "receipt_date": "2026-10-25",
+                "amount": "5000.00",
+            },
+            headers=admin["headers"],
+        )
+        assert resp.status_code == 200, resp.text
+        second = resp.json()["data"]
+        out = _calc(client, admin["headers"], second["id"]).json()["data"]
+        assert out["repeated"] is True
+
+        factory = get_session_factory()
+        with factory() as session:
+            rows = (
+                session.execute(
+                    select(PerformanceLedger).where(
+                        PerformanceLedger.business_id == biz["id"],
+                        PerformanceLedger.is_active == 1,
+                    )
+                )
+                .scalars()
+                .all()
+            )
+            assert len(rows) == 2, "第二笔回款不得新增拆分行（一次性计提）"
+
+    def test_重算作废全部拆分行并落新版本(
+        self, client: TestClient, admin: dict, finance: dict
+    ) -> None:
+        biz, receipt = _create_full_chain(
+            client,
+            admin["headers"],
+            items=_GOLD_ITEMS,
+            ship_date="2026-10-01",
+            receipt_date="2026-10-20",
+            amount="20000.00",
+        )
+        parts = [_person(client, admin["headers"]) for _ in range(2)]
+        self._add_plan(biz["id"], [(parts[0]["id"], "30"), (parts[1]["id"], "40")])
+        assert _calc(client, admin["headers"], receipt["id"]).status_code == 200
+
+        resp = client.post(
+            f"{_CALC}/receipts/{receipt['id']}/recalc",
+            json={"reason": "用例：分摊重算"},
+            headers=finance["headers"],
+        )
+        assert resp.status_code == 200, resp.text
+
+        factory = get_session_factory()
+        with factory() as session:
+            rows = (
+                session.execute(
+                    select(PerformanceLedger).where(PerformanceLedger.receipt_id == receipt["id"])
+                )
+                .scalars()
+                .all()
+            )
+            active = [r for r in rows if r.is_active == 1]
+            inactive = [r for r in rows if r.is_active == 0]
+            assert len(active) == 3 and len(inactive) == 3
+            assert {r.calc_version for r in active} == {2}, "新版本三行"
+            assert {r.calc_version for r in inactive} == {1}, "旧版本三行全部作废"
+
+    def test_合计超100核算侧拦截(self, client: TestClient, admin: dict) -> None:
+        biz, receipt = _create_full_chain(
+            client,
+            admin["headers"],
+            items=_GOLD_ITEMS,
+            ship_date="2026-10-01",
+            receipt_date="2026-10-20",
+            amount="100.00",
+        )
+        part = _person(client, admin["headers"])
+        self._add_plan(biz["id"], [(part["id"], "60")])
+        # 再直插另一行绕过保存校验（合计 110），核算侧防御必须拦
+        other = _person(client, admin["headers"])
+        factory = get_session_factory()
+        with factory() as session:
+            person = session.get(Personnel, other["id"])
+            session.add(
+                SecondaryAllocation(
+                    business_id=biz["id"],
+                    personnel_id=other["id"],
+                    personnel_name=person.personnel_name,
+                    ratio=Decimal("50"),
+                )
+            )
+            session.commit()
+
+        resp = _calc(client, admin["headers"], receipt["id"])
+        assert resp.status_code == 400
+        assert "超过 100%" in resp.json()["message"]
+
+    def test_参与人含负责人核算侧拦截(self, client: TestClient, admin: dict) -> None:
+        biz, receipt = _create_full_chain(
+            client,
+            admin["headers"],
+            items=_GOLD_ITEMS,
+            ship_date="2026-10-01",
+            receipt_date="2026-10-20",
+            amount="100.00",
+        )
+        self._add_plan(biz["id"], [(biz["owner_personnel_id"], "30")])
+        resp = _calc(client, admin["headers"], receipt["id"])
+        assert resp.status_code == 400
+        assert "含合同负责营销人员" in resp.json()["message"]

backend/tests/integration/test_dashboard.py

@@ -0,0 +1,453 @@
+"""工作台集成测试（M4 ⑧）。
+
+守的口径：
+- 权限：普通用户 403 且文案「无权访问工作台」
+- 总览：绩效合计/人数与台账一致；月份参数非法 400
+- 待办：月结提交后出现待审批；回款未指定批次可命中；同步未建时显式降级
+- 风险预警：审批超时命中、参数关闭后不产生条目、阈值参数化生效
+- 最近动态：来源操作日志（写操作可见）
+
+待办与预警为实时派生（不落表），测试只验证查询结果，不清理派生数据。
+"""
+
+import uuid
+from datetime import date, datetime, timedelta
+from decimal import Decimal
+
+import pytest
+from fastapi.testclient import TestClient
+
+pytestmark = pytest.mark.integration
+
+_DASHBOARD = "/api/v1/dashboard"
+_PERSONNEL = "/api/v1/base/personnel"
+_BUSINESSES = "/api/v1/business/businesses"
+_SHIPMENTS = "/api/v1/business/shipments"
+_RECEIPTS = "/api/v1/business/receipts"
+_CALC = "/api/v1/calc"
+_SETTLEMENTS = "/api/v1/settlements"
+_PARAMS = "/api/v1/system/params"
+
+
+def _role_id(code: str) -> int:
+    from sqlalchemy import select
+
+    from app.core.db import get_session_factory
+    from app.models import BusinessRole
+
+    factory = get_session_factory()
+    with factory() as session:
+        return int(
+            session.execute(
+                select(BusinessRole.id).where(
+                    BusinessRole.role_code == code, BusinessRole.status == 1
+                )
+            ).scalar_one()
+        )
+
+
+def _person(client: TestClient, headers: dict) -> dict:
+    resp = client.post(
+        _PERSONNEL,
+        json={
+            "personnel_name": f"t_工作台_{uuid.uuid4().hex[:8]}",
+            "business_role_id": _role_id("salesperson"),
+            "salary_standard": "3000.00",
+        },
+        headers=headers,
+    )
+    assert resp.status_code == 200, resp.text
+    return resp.json()["data"]
+
+
+def _chain(client: TestClient, headers: dict, *, assign_shipment: bool = True) -> dict:
+    """客户/业务（100×100，成本 3000）→ 发货（60 天前）→ 回款 → 核算。"""
+    from tests.integration.factories import business_item, business_payload, customer
+
+    cust = customer(client, headers)
+    person = _person(client, headers)
+    resp = client.post(
+        _BUSINESSES,
+        json=business_payload(
+            cust["id"],
+            owner_personnel_id=person["id"],
+            items=[business_item(cost_amount="3000.00")],
+        ),
+        headers=headers,
+    )
+    assert resp.status_code == 200, resp.text
+    business = resp.json()["data"]
+
+    ship_date = (date.today() - timedelta(days=60)).isoformat()
+    resp = client.post(
+        _SHIPMENTS,
+        json={
+            "business_id": business["id"],
+            "ship_date": ship_date,
+            "items": [{"product_name": "t_工作台发货", "quantity": "1", "sale_price": "1.00"}],
+        },
+        headers=headers,
+    )
+    assert resp.status_code == 200, resp.text
+    shipment = resp.json()["data"]
+
+    payload = {
+        "business_id": business["id"],
+        "receipt_date": date.today().isoformat(),
+        "amount": "10000.00",
+    }
+    if assign_shipment:
+        payload["shipment_id"] = shipment["id"]
+    resp = client.post(_RECEIPTS, json=payload, headers=headers)
+    assert resp.status_code == 200, resp.text
+    receipt = resp.json()["data"]
+    if assign_shipment:
+        resp = client.post(f"{_CALC}/receipts/{receipt['id']}/calc", headers=headers)
+        assert resp.status_code == 200, resp.text
+    return {"business": business, "person": person, "receipt": receipt}
+
+
+def _month() -> str:
+    return date.today().strftime("%Y-%m")
+
+
+def _dashboard(client: TestClient, headers: dict, month: str | None = None) -> dict:
+    params = {"month": month} if month else {}
+    resp = client.get(_DASHBOARD, params=params, headers=headers)
+    assert resp.status_code == 200, resp.text
+    return resp.json()["data"]
+
+
+def test_权限_普通用户403文案(client: TestClient, normal: dict):
+    resp = client.get(_DASHBOARD, headers=normal["headers"])
+    assert resp.status_code == 403
+    assert resp.json()["message"] == "无权访问工作台"
+
+
+def test_总览_绩效合计与台账一致且非法月份400(client: TestClient, admin: dict):
+    _chain(client, admin["headers"])
+    data = _dashboard(client, admin["headers"], _month())
+
+    from sqlalchemy import func, select
+
+    from app.core.db import get_session_factory
+    from app.models import PerformanceLedger
+
+    factory = get_session_factory()
+    with factory() as session:
+        expected = Decimal(
+            str(
+                session.execute(
+                    select(
+                        func.coalesce(func.sum(PerformanceLedger.performance_amount), 0)
+                    ).where(
+                        PerformanceLedger.settlement_month == _month(),
+                        PerformanceLedger.calc_type == 1,
+                        PerformanceLedger.is_active == 1,
+                    )
+                ).scalar_one()
+            )
+        )
+    assert Decimal(str(data["overview"]["performance_total"])) == expected
+    assert data["overview"]["person_count"] >= 1
+    assert len(data["overview"]["trend"]) == 6
+
+    resp = client.get(_DASHBOARD, params={"month": "2026-13"}, headers=admin["headers"])
+    assert resp.status_code == 400
+
+
+def test_待办_待审批与未指定批次与同步降级(client: TestClient, admin: dict):
+    # 先造一笔已核算业务（月结生成要求有可结算记录），再补一笔未指定批次的回款
+    _chain(client, admin["headers"], assign_shipment=True)
+    ctx = _chain(client, admin["headers"], assign_shipment=False)
+    # 月结提交 → 产生待审批单
+    resp = client.post(
+        f"{_SETTLEMENTS}/generate", json={"month": _month()}, headers=admin["headers"]
+    )
+    assert resp.status_code == 200, resp.text
+    settlement_id = resp.json()["data"]["id"]
+    resp = client.post(
+        f"{_SETTLEMENTS}/{settlement_id}/submit", headers=admin["headers"]
+    )
+    assert resp.status_code == 200, resp.text
+
+    data = _dashboard(client, admin["headers"])
+    assert data["todos"]["pending_approval_total"] >= 1
+    assert any(
+        item["order_type"] == 2 for item in data["todos"]["pending_approvals"]
+    )
+    assert data["todos"]["unassigned_receipt_total"] >= 1
+    assert data["todos"]["unassigned_receipts"][0]["receipt_id"] == ctx["receipt"]["id"]
+    # ⑥ 未建：显式降级
+    assert data["todos"]["sync_available"] is False
+
+
+def test_预警_审批超时命中且参数关闭后不产生(client: TestClient, admin: dict):
+    _chain(client, admin["headers"])
+    resp = client.post(
+        f"{_SETTLEMENTS}/generate", json={"month": _month()}, headers=admin["headers"]
+    )
+    settlement_id = resp.json()["data"]["id"]
+    client.post(f"{_SETTLEMENTS}/{settlement_id}/submit", headers=admin["headers"])
+
+    # 把待审批单提交时间改到 4 天前（阈值默认 3 天）
+    from sqlalchemy import update
+
+    from app.core.db import get_session_factory
+    from app.models import ApprovalOrder
+
+    factory = get_session_factory()
+    with factory() as session:
+        session.execute(
+            update(ApprovalOrder)
+            .where(ApprovalOrder.status.in_((1, 2)))
+            .values(create_time=datetime.now() - timedelta(days=4))
+        )
+        session.commit()
+
+    data = _dashboard(client, admin["headers"])
+    assert data["warnings"]["enabled"] is True
+    assert any(item["code"] == "approval_timeout" for item in data["warnings"]["items"])
+
+    # 关闭预警开关 → 不产生条目
+    resp = client.post(
+        f"{_PARAMS}/changes",
+        json={
+            "change_type": 1,
+            "remark": "e2e 工作台测试：关闭风险预警",
+            "items": [{"param_code": "warning.enabled", "dimension_value": "", "value": "0"}],
+        },
+        headers=admin["headers"],
+    )
+    assert resp.status_code == 200, resp.text
+    data = _dashboard(client, admin["headers"])
+    assert data["warnings"]["enabled"] is False
+    assert data["warnings"]["items"] == []
+
+
+def test_动态_来源操作日志(client: TestClient, admin: dict):
+    _chain(client, admin["headers"])
+    data = _dashboard(client, admin["headers"])
+    assert data["activities"], "工作台动态为空：写操作应产生操作日志"
+    assert {"module", "action", "summary", "create_time"} <= set(data["activities"][0])
+
+
+# ==== 角色待办 / 预警阈值 / 趋势（2026-10-19 code-review 修复回归）====
+
+
+@pytest.fixture
+def finance(make_user, auth_headers) -> dict:
+    user = make_user(["finance"])
+    user["headers"] = auth_headers(user)
+    return user
+
+
+@pytest.fixture
+def leader(make_user, auth_headers) -> dict:
+    user = make_user(["leader"])
+    user["headers"] = auth_headers(user)
+    return user
+
+
+def _insert_approval(status: int) -> None:
+    """直插在途审批单（避免依赖两次流转，专注工作台过滤口径）。"""
+    from app.core.db import get_session_factory
+    from app.models import ApprovalOrder
+
+    factory = get_session_factory()
+    with factory() as session:
+        session.add(
+            ApprovalOrder(
+                order_no=f"AP{uuid.uuid4().hex[:12]}",
+                order_type=2,
+                ref_id=0,
+                refer_no="t_工作台",
+                status=status,
+                submitter_name="t_admin",
+            )
+        )
+        session.commit()
+
+
+def _set_param(client: TestClient, headers: dict, code: str, value: str) -> None:
+    resp = client.post(
+        f"{_PARAMS}/changes",
+        json={
+            "change_type": 1,
+            "remark": f"t_工作台：{code}",
+            "items": [{"param_code": code, "dimension_value": "", "value": value}],
+        },
+        headers=headers,
+    )
+    assert resp.status_code == 200, resp.text
+
+
+def _shipment_scene(client: TestClient, headers: dict, *, days_ago: int) -> tuple[dict, dict]:
+    """造一笔无回款的发货（用于回款逾期预警）。"""
+    from tests.integration.factories import business_item, business_payload, customer
+
+    person = _person(client, headers)
+    cust = customer(client, headers)
+    resp = client.post(
+        _BUSINESSES,
+        json=business_payload(
+            cust["id"],
+            owner_personnel_id=person["id"],
+            items=[business_item(cost_amount="3000.00")],
+        ),
+        headers=headers,
+    )
+    assert resp.status_code == 200, resp.text
+    business = resp.json()["data"]
+    ship_date = (date.today() - timedelta(days=days_ago)).isoformat()
+    resp = client.post(
+        _SHIPMENTS,
+        json={
+            "business_id": business["id"],
+            "ship_date": ship_date,
+            "items": [{"product_name": "t_工作台逾期", "quantity": "1", "sale_price": "1.00"}],
+        },
+        headers=headers,
+    )
+    assert resp.status_code == 200, resp.text
+    return business, resp.json()["data"]
+
+
+def test_待办_按角色仅显示可操作节点(
+    client: TestClient, admin: dict, finance: dict, leader: dict, make_user, auth_headers
+):
+    """财务只看到待财务复核、领导只看到待领导审核；admin 与多角色看并集。"""
+    _insert_approval(1)
+    _insert_approval(2)
+
+    assert _dashboard(client, finance["headers"])["todos"]["pending_approval_total"] == 1
+    assert _dashboard(client, leader["headers"])["todos"]["pending_approval_total"] == 1
+    assert _dashboard(client, admin["headers"])["todos"]["pending_approval_total"] == 2
+
+    both = make_user(["finance", "leader"])
+    both["headers"] = auth_headers(both)
+    assert _dashboard(client, both["headers"])["todos"]["pending_approval_total"] == 2
+
+    finance_orders = {
+        item["order_no"] for item in _dashboard(client, finance["headers"])["todos"]["pending_approvals"]
+    }
+    leader_orders = {
+        item["order_no"] for item in _dashboard(client, leader["headers"])["todos"]["pending_approvals"]
+    }
+    assert finance_orders.isdisjoint(leader_orders)
+
+
+def test_待办_财务通过后领导出现待办(
+    client: TestClient, admin: dict, finance: dict, leader: dict
+):
+    """真实流转：财务节点通过后，条目从财务待办消失并进入领导待办。"""
+    _chain(client, admin["headers"])
+    resp = client.post(
+        f"{_SETTLEMENTS}/generate", json={"month": _month()}, headers=admin["headers"]
+    )
+    assert resp.status_code == 200, resp.text
+    settlement_id = resp.json()["data"]["id"]
+    resp = client.post(
+        f"{_SETTLEMENTS}/{settlement_id}/submit", headers=admin["headers"]
+    )
+    assert resp.status_code == 200, resp.text
+
+    order = _dashboard(client, admin["headers"])["todos"]["pending_approvals"][0]
+    assert _dashboard(client, finance["headers"])["todos"]["pending_approval_total"] == 1
+    assert _dashboard(client, leader["headers"])["todos"]["pending_approval_total"] == 0
+
+    resp = client.post(
+        f"/api/v1/system/approvals/{order['order_id']}/action",
+        json={"action": 1},
+        headers=finance["headers"],
+    )
+    assert resp.status_code == 200, resp.text
+    assert _dashboard(client, finance["headers"])["todos"]["pending_approval_total"] == 0
+    assert _dashboard(client, leader["headers"])["todos"]["pending_approval_total"] == 1
+
+
+def test_预警_回款逾期命中且阈值参数生效(client: TestClient, admin: dict):
+    """发货超阈值且无任何回款 → 命中；调大阈值后不再命中。"""
+    _, shipment = _shipment_scene(client, admin["headers"], days_ago=120)
+
+    data = _dashboard(client, admin["headers"])
+    assert any(
+        item["code"] == "receipt_overdue" and item["object_id"] == shipment["id"]
+        for item in data["warnings"]["items"]
+    ), "120 天未回款的发货批次未命中预警"
+
+    _set_param(client, admin["headers"], "warning.receipt.overdue.days", "200")
+    data = _dashboard(client, admin["headers"])
+    assert not any(
+        item["code"] == "receipt_overdue" and item["object_id"] == shipment["id"]
+        for item in data["warnings"]["items"]
+    ), "阈值调大后仍命中，说明参数未生效"
+
+
+def test_预警_终止业务不再产生回款逾期(client: TestClient, admin: dict):
+    """已终止业务不再催收，其未回款发货单不得留在预警列表。"""
+    business, shipment = _shipment_scene(client, admin["headers"], days_ago=120)
+    resp = client.put(
+        f"{_BUSINESSES}/{business['id']}/status",
+        json={"status": 3, "reason": "t_工作台终止"},
+        headers=admin["headers"],
+    )
+    assert resp.status_code == 200, resp.text
+
+    data = _dashboard(client, admin["headers"])
+    assert not any(item["object_id"] == shipment["id"] for item in data["warnings"]["items"])
+    assert data["warnings"]["receipt_overdue_total"] == 0
+
+
+def test_预警_总数不受展示上限截断(client: TestClient, admin: dict, monkeypatch):
+    """items 只展示前 N 条，徽标 total 必须仍是全量命中数。"""
+    from app.services import dashboard_service
+
+    _shipment_scene(client, admin["headers"], days_ago=120)
+    _shipment_scene(client, admin["headers"], days_ago=120)
+    monkeypatch.setattr(dashboard_service, "_WARNING_LIMIT", 1)
+
+    data = _dashboard(client, admin["headers"])
+    assert data["warnings"]["total"] == 2
+    assert len(data["warnings"]["items"]) == 1
+    assert data["warnings"]["total"] == data["warnings"]["receipt_overdue_total"]
+
+
+def test_总览_回款趋势按到账月跨月归属(client: TestClient, admin: dict):
+    """趋势窗口按 receipt_date 范围过滤，月初/月末不得串月。"""
+    from tests.integration.factories import business_item, business_payload, customer
+
+    person = _person(client, admin["headers"])
+    cust = customer(client, admin["headers"])
+    resp = client.post(
+        _BUSINESSES,
+        json=business_payload(
+            cust["id"],
+            owner_personnel_id=person["id"],
+            items=[business_item(cost_amount="3000.00")],
+        ),
+        headers=admin["headers"],
+    )
+    assert resp.status_code == 200, resp.text
+    business = resp.json()["data"]
+
+    first_of_month = date.today().replace(day=1)
+    previous_last = first_of_month - timedelta(days=1)
+    for receipt_date in (previous_last, first_of_month):
+        resp = client.post(
+            _RECEIPTS,
+            json={
+                "business_id": business["id"],
+                "receipt_date": receipt_date.isoformat(),
+                "amount": "1000.00",
+            },
+            headers=admin["headers"],
+        )
+        assert resp.status_code == 200, resp.text
+
+    trend = {
+        item["month"]: Decimal(str(item["receipt_total"] or 0))
+        for item in _dashboard(client, admin["headers"])["overview"]["trend"]
+    }
+    assert trend[previous_last.strftime("%Y-%m")] == Decimal("1000.00")
+    assert trend[first_of_month.strftime("%Y-%m")] == Decimal("1000.00")

backend/tests/integration/test_param_management.py

@@ -86,10 +86,10 @@ def _snapshot_value(client: TestClient, admin: dict, param_code: str, *, as_of:
 class TestCatalog:
     """参数目录：种子完整性与时点化回溯。"""
 
-    def test_目录共19项且覆盖八个分组(self, client: TestClient, admin: dict) -> None:
-        """V7 起含调整单审批开关（16 计提项 + 3 BOOL 开关）。"""
+    def test_目录共22项且覆盖九个分组(self, client: TestClient, admin: dict) -> None:
+        """V10 起含工作台预警规则三项（16 计提项 + 3 BOOL 开关 + 3 预警项）。"""
         items = client.get(_PARAMS, headers=admin["headers"]).json()["data"]
-        assert len(items) == 19
+        assert len(items) == 22
         groups = {item["param_group"] for item in items}
         assert groups == {
             "业务员个人户",
@@ -100,6 +100,7 @@ class TestCatalog:
             "产品阈值",
             "月工资口径",
             "审批开关",
+            "预警规则",
         }
 
     def test_企业户比例按到账日回溯_2千分3千分双种子(self, client: TestClient, admin: dict) -> None:
@@ -444,7 +445,7 @@ class TestPermission:
         headers = auth_headers(user)
         resp = client.get(_PARAMS, headers=headers)
         assert resp.status_code == 200
-        assert len(resp.json()["data"]) == 19
+        assert len(resp.json()["data"]) == 22
 
     def test_未登录访问目录_403(self, client: TestClient) -> None:
         # LoginUser 依赖无令牌即拒（401 语义归登录态失效，此处由依赖抛 403/401

backend/tests/integration/test_reports.py

@@ -0,0 +1,803 @@
+"""报表统计集成测试（M4 ⑤）。
+
+守的口径（破坏了就是报表数字与台账对不上）：
+- 个人明细与台账逐笔一致；summary 为**全筛选**合计而非当前页合计
+- 部门汇总团队基数 = 成员绩效合计；12.5%/5% 分成按参数；无成员经理出 0 行
+- 回款统计 8 个区间桶恒在（空桶为 0）；**二次分摊拆行时回款金额只计一次**
+- 业务统计排除经理聚合行（calc_type=2），绩效不被整团队聚合额污染
+- 导出 xlsx 可解析且含签字栏；导出行为入操作日志
+- 权限：普通用户 403 且文案为「无权访问报表统计」
+"""
+
+import uuid
+from decimal import Decimal
+
+import pytest
+from fastapi.testclient import TestClient
+
+pytestmark = pytest.mark.integration
+
+_REPORTS = "/api/v1/reports"
+_PERSONNEL = "/api/v1/base/personnel"
+_BUSINESSES = "/api/v1/business/businesses"
+_SHIPMENTS = "/api/v1/business/shipments"
+_RECEIPTS = "/api/v1/business/receipts"
+_CALC = "/api/v1/calc"
+_SETTLEMENTS = "/api/v1/settlements"
+
+
+def _role_id(code: str) -> int:
+    """取内置业务岗位 id（salesperson / sales_manager）。"""
+    from sqlalchemy import select
+
+    from app.core.db import get_session_factory
+    from app.models import BusinessRole
+
+    factory = get_session_factory()
+    with factory() as session:
+        return int(
+            session.execute(
+                select(BusinessRole.id).where(
+                    BusinessRole.role_code == code, BusinessRole.status == 1
+                )
+            ).scalar_one()
+        )
+
+
+def _person(client: TestClient, headers: dict, *, role: str = "salesperson", manager_id=None) -> dict:
+    body = {
+        "personnel_name": f"t_报表_{uuid.uuid4().hex[:8]}",
+        "business_role_id": _role_id(role),
+        "salary_standard": "3000.00",
+    }
+    if manager_id is not None:
+        body["manager_id"] = manager_id
+    resp = client.post(_PERSONNEL, json=body, headers=headers)
+    assert resp.status_code == 200, resp.text
+    return resp.json()["data"]
+
+
+def _full_chain(
+    client: TestClient,
+    headers: dict,
+    *,
+    owner_id: int,
+    customer_id: int | None = None,
+    allocations: list[dict] | None = None,
+) -> tuple[dict, dict]:
+    """业务（单行 100×100，成本 3000）→ 发货（60 天前）→ 回款 → 核算。"""
+    from tests.integration.factories import business_item, business_payload, customer
+
+    cust = customer(client, headers) if customer_id is None else {"id": customer_id}
+    payload = business_payload(
+        cust["id"],
+        owner_personnel_id=owner_id,
+        items=[business_item(cost_amount="3000.00")],
+    )
+    if allocations:
+        payload["secondary_allocations"] = allocations
+    resp = client.post(_BUSINESSES, json=payload, headers=headers)
+    assert resp.status_code == 200, resp.text
+    business = resp.json()["data"]
+
+    from datetime import date, timedelta
+
+    ship_date = (date.today() - timedelta(days=60)).isoformat()
+    resp = client.post(
+        _SHIPMENTS,
+        json={
+            "business_id": business["id"],
+            "ship_date": ship_date,
+            "items": [{"product_name": "t_发货物", "quantity": "1", "sale_price": "1.00"}],
+        },
+        headers=headers,
+    )
+    assert resp.status_code == 200, resp.text
+    shipment = resp.json()["data"]
+
+    resp = client.post(
+        _RECEIPTS,
+        json={
+            "business_id": business["id"],
+            "receipt_date": date.today().isoformat(),
+            "amount": "10000.00",
+            "shipment_id": shipment["id"],
+        },
+        headers=headers,
+    )
+    assert resp.status_code == 200, resp.text
+    receipt = resp.json()["data"]
+
+    resp = client.post(f"{_CALC}/receipts/{receipt['id']}/calc", headers=headers)
+    assert resp.status_code == 200, resp.text
+    return business, receipt
+
+
+def _month() -> str:
+    from datetime import date
+
+    return date.today().strftime("%Y-%m")
+
+
+def _ledger_sum(headers: dict, month: str) -> Decimal:
+    """台账（单笔生效行）同月绩效合计——报表 summary 的对照基准。"""
+    from sqlalchemy import func, select
+
+    from app.core.db import get_session_factory
+    from app.models import PerformanceLedger
+
+    factory = get_session_factory()
+    with factory() as session:
+        return Decimal(
+            str(
+                session.execute(
+                    select(func.coalesce(func.sum(PerformanceLedger.performance_amount), 0)).where(
+                        PerformanceLedger.settlement_month == month,
+                        PerformanceLedger.calc_type == 1,
+                        PerformanceLedger.is_active == 1,
+                    )
+                ).scalar_one()
+            )
+        )
+
+
+def test_个人明细_与台账一致且summary为全量合计(client: TestClient, admin: dict):
+    """明细行金额必须等于台账；pageSize=1 时 summary 仍是全部筛选结果之和。"""
+    person = _person(client, admin["headers"])
+    _full_chain(client, admin["headers"], owner_id=person["id"])
+    month = _month()
+
+    resp = client.get(
+        f"{_REPORTS}/personal-detail",
+        params={"settlement_month": month, "pageSize": 1},
+        headers=admin["headers"],
+    )
+    assert resp.status_code == 200, resp.text
+    data = resp.json()["data"]
+    assert data["total"] == 1
+    expected = _ledger_sum(admin["headers"], month)
+    assert Decimal(str(data["list"][0]["performance_amount"])) == expected
+    assert Decimal(str(data["summary"]["performance_total"])) == expected
+
+
+def test_部门汇总_团队基数等于成员绩效且分成按参数(admin, client: TestClient):
+    """团队基数=成员绩效合计；12.5% 团队分成与 5% 全公司分成分别可核。"""
+    manager = _person(client, admin["headers"], role="sales_manager")
+    salesperson = _person(client, admin["headers"], manager_id=manager["id"])
+    _full_chain(client, admin["headers"], owner_id=salesperson["id"])
+    month = _month()
+
+    resp = client.get(
+        f"{_REPORTS}/department-summary",
+        params={"settlement_month": month},
+        headers=admin["headers"],
+    )
+    assert resp.status_code == 200, resp.text
+    data = resp.json()["data"]
+
+    team = next(t for t in data["teams"] if t["manager_id"] == manager["id"])
+    ledger_total = _ledger_sum(admin["headers"], month)
+    assert Decimal(str(team["team_base"])) == ledger_total
+    expected_share = (ledger_total * Decimal("0.125")).quantize(Decimal("0.01"))
+    assert Decimal(str(team["team_share_amount"])) == expected_share
+    assert team["member_count"] == 1
+    assert data["company"]["company_base"] == team["team_base"]
+
+
+def test_部门汇总_无成员经理出零值行(admin, client: TestClient):
+    """无团队成员 → 0 行展示（FR-030 异常处理）。"""
+    manager = _person(client, admin["headers"], role="sales_manager")
+    month = _month()
+    resp = client.get(
+        f"{_REPORTS}/department-summary",
+        params={"settlement_month": month},
+        headers=admin["headers"],
+    )
+    assert resp.status_code == 200, resp.text
+    team = next(
+        (t for t in resp.json()["data"]["teams"] if t["manager_id"] == manager["id"]), None
+    )
+    assert team is not None
+    assert Decimal(str(team["team_base"])) == Decimal("0")
+    assert team["member_count"] == 0
+
+
+def test_回款统计_空桶恒在且分摊拆行金额只计一次(admin, client: TestClient):
+    """8 个区间桶恒在；二次分配拆行使台账多行但回款金额不得翻倍。"""
+    owner = _person(client, admin["headers"])
+    participant = _person(client, admin["headers"])
+    _full_chain(
+        client,
+        admin["headers"],
+        owner_id=owner["id"],
+        allocations=[{"personnel_id": participant["id"], "ratio": "30.00"}],
+    )
+    month = _month()
+
+    resp = client.get(
+        f"{_REPORTS}/payment-stats",
+        params={"settlement_month": month},
+        headers=admin["headers"],
+    )
+    assert resp.status_code == 200, resp.text
+    data = resp.json()["data"]
+
+    assert len(data["buckets"]) == 8
+    assert [b["code"] for b in data["buckets"]] == [
+        "le0", "1-30", "31-60", "61-90", "91-180", "181-360", "361+", "none",
+    ]
+    # 60 天前发货 → 落在 61-90 桶（发货日首日计第 1 天）
+    bucket = next(b for b in data["buckets"] if b["code"] == "61-90")
+    assert Decimal(str(bucket["receipt_amount"])) == Decimal("10000.00")
+    assert bucket["receipt_count"] == 1
+    # 拆行后台账两行，但绩效合计仍等于台账总和
+    assert bucket["ledger_count"] == 2
+    empty = next(b for b in data["buckets"] if b["code"] == "361+")
+    assert Decimal(str(empty["performance_amount"])) == Decimal("0")
+
+
+def test_业务统计_绩效排除经理聚合行(admin, client: TestClient):
+    """生成月结后出现 calc_type=2 聚合行，业务统计不得把聚合额算进单业务。"""
+    manager = _person(client, admin["headers"], role="sales_manager")
+    salesperson = _person(client, admin["headers"], manager_id=manager["id"])
+    business, _ = _full_chain(client, admin["headers"], owner_id=salesperson["id"])
+
+    resp = client.post(
+        f"{_SETTLEMENTS}/generate", json={"month": _month()}, headers=admin["headers"]
+    )
+    assert resp.status_code == 200, resp.text
+
+    resp = client.get(
+        f"{_REPORTS}/business-stats",
+        params={"keyword": business["business_no"]},
+        headers=admin["headers"],
+    )
+    assert resp.status_code == 200, resp.text
+    row = resp.json()["data"]["list"][0]
+    assert Decimal(str(row["performance_amount"])) == _ledger_sum(admin["headers"], _month())
+
+
+def test_导出_excel含签字栏且入操作日志(admin, client: TestClient):
+    """导出是文件流（非统一信封）；模板含复核/签字栏；行为入操作日志。"""
+    from io import BytesIO
+
+    from openpyxl import load_workbook
+
+    person = _person(client, admin["headers"])
+    _full_chain(client, admin["headers"], owner_id=person["id"])
+
+    resp = client.get(
+        f"{_REPORTS}/personal-detail/export",
+        params={"settlement_month": _month()},
+        headers=admin["headers"],
+    )
+    assert resp.status_code == 200, resp.text
+    assert resp.headers["content-type"].startswith(
+        "application/vnd.openxmlformats-officedocument.spreadsheetml.sheet"
+    )
+    workbook = load_workbook(BytesIO(resp.content))
+    text = "\n".join(
+        str(cell.value)
+        for row in workbook.active.iter_rows()
+        for cell in row
+        if cell.value is not None
+    )
+    assert "个人绩效工资明细表" in text
+    assert "财务复核" in text
+    assert "领导签字" in text
+
+    from sqlalchemy import select
+
+    from app.core.db import get_session_factory
+    from app.models import OperationLog
+
+    factory = get_session_factory()
+    with factory() as session:
+        log = session.execute(
+            select(OperationLog)
+            .where(OperationLog.module == "报表统计", OperationLog.action == "导出")
+            .order_by(OperationLog.id.desc())
+        ).scalars().first()
+    assert log is not None
+
+
+def test_权限_普通用户403文案(admin, normal, client: TestClient):
+    """报表限管理员/财务/领导；普通用户被后端拦截且文案正确。"""
+    resp = client.get(f"{_REPORTS}/personal-detail", headers=normal["headers"])
+    assert resp.status_code == 403
+    assert resp.json()["message"] == "无权访问报表统计"
+
+
+# ==== 审查回归：归属、调整单、经理个人户、导出审计 ====
+
+
+def _set_param(client: TestClient, headers: dict, code: str, value: str) -> None:
+    """立即生效的参数变更（用例不依赖种子默认值，结束显式恢复）。"""
+    resp = client.post(
+        "/api/v1/system/params/changes",
+        json={
+            "change_type": 1,
+            "remark": f"用例设置 {code}={value}",
+            "items": [{"param_code": code, "dimension_value": "", "value": value}],
+        },
+        headers=headers,
+    )
+    assert resp.status_code == 200, resp.text
+
+
+def _insert_adjustment(person: dict, month: str, amount: str, direction: int = 1) -> None:
+    """直插生效调整单（status=2）：绕开审批链，聚焦报表归属口径。"""
+    from app.core.db import get_session_factory
+    from app.models import AdjustmentOrder
+
+    factory = get_session_factory()
+    with factory() as session:
+        session.add(
+            AdjustmentOrder(
+                order_no=f"TZ{uuid.uuid4().hex[:12]}",
+                settlement_month=month,
+                personnel_id=person["id"],
+                personnel_name=person["personnel_name"],
+                direction=direction,
+                amount=Decimal(amount),
+                reason="t_报表用例",
+                status=2,
+                submitter_name="t_admin",
+            )
+        )
+        session.commit()
+
+
+def _insert_manager_personal_ledger(manager: dict, month: str, amount: str) -> None:
+    """直插一条经理个人户台账行（模拟单笔侧已计提的结果）。"""
+    from datetime import date
+
+    from app.core.db import get_session_factory
+    from app.models import PerformanceLedger
+
+    factory = get_session_factory()
+    with factory() as session:
+        session.add(
+            PerformanceLedger(
+                receipt_id=None,
+                calc_version=1,
+                calc_type=1,
+                business_id=0,
+                business_no="t_个人户",
+                personnel_id=manager["id"],
+                personnel_name=manager["personnel_name"],
+                role_code="sales_manager",
+                customer_type="manager_personal",
+                product_category="mixed",
+                receipt_date=date.today(),
+                rate_text="0",
+                performance_amount=Decimal(amount),
+                barter_applied=0,
+                payable_amount=Decimal(amount),
+                settlement_month=month,
+                is_probation=0,
+            )
+        )
+        session.commit()
+
+
+def _latest_export_log():
+    from sqlalchemy import select
+
+    from app.core.db import get_session_factory
+    from app.models import OperationLog
+
+    factory = get_session_factory()
+    with factory() as session:
+        return session.execute(
+            select(OperationLog)
+            .where(OperationLog.module == "报表统计", OperationLog.action == "导出")
+            .order_by(OperationLog.id.desc())
+        ).scalars().first()
+
+
+def test_部门汇总_无台账经理挂上级不报500(admin, client: TestClient):
+    """经理 A 无台账且上级是经理 B：不能因 member_map 直接索引而 KeyError。"""
+    manager_b = _person(client, admin["headers"], role="sales_manager")
+    manager_a = _person(
+        client, admin["headers"], role="sales_manager", manager_id=manager_b["id"]
+    )
+
+    resp = client.get(
+        f"{_REPORTS}/department-summary",
+        params={"settlement_month": _month()},
+        headers=admin["headers"],
+    )
+    assert resp.status_code == 200, resp.text
+    data = resp.json()["data"]
+    team_a = next(t for t in data["teams"] if t["manager_id"] == manager_a["id"])
+    assert team_a["member_count"] == 0
+    team_b = next(t for t in data["teams"] if t["manager_id"] == manager_b["id"])
+    assert all(m["personnel_id"] != manager_a["id"] for m in team_b["members"])
+
+
+def test_部门汇总_仅有调整单人员并入对应团队(admin, client: TestClient):
+    """只有调整单、当月无台账行的人也要出现在团队明细中。"""
+    manager = _person(client, admin["headers"], role="sales_manager")
+    salesperson = _person(client, admin["headers"], manager_id=manager["id"])
+    _insert_adjustment(salesperson, _month(), "500.00")
+
+    resp = client.get(
+        f"{_REPORTS}/department-summary",
+        params={"settlement_month": _month()},
+        headers=admin["headers"],
+    )
+    assert resp.status_code == 200, resp.text
+    data = resp.json()["data"]
+    team = next(t for t in data["teams"] if t["manager_id"] == manager["id"])
+    member = next(m for m in team["members"] if m["personnel_id"] == salesperson["id"])
+    assert member["member_kind"] == "adjustment"
+    assert Decimal(str(member["performance_sum"])) == Decimal("0")
+    assert Decimal(str(member["adjust_net"])) == Decimal("500.00")
+    assert Decimal(str(team["adjust_net"])) == Decimal("500.00")
+    assert Decimal(str(data["reconciliation"]["adjust_net_total"])) == Decimal("500.00")
+
+
+def test_部门汇总_仅调整单无经理人员进入未分配(admin, client: TestClient):
+    """无经理人员的调整单不能被静默丢弃。"""
+    salesperson = _person(client, admin["headers"])
+    _insert_adjustment(salesperson, _month(), "300.00")
+
+    resp = client.get(
+        f"{_REPORTS}/department-summary",
+        params={"settlement_month": _month()},
+        headers=admin["headers"],
+    )
+    assert resp.status_code == 200, resp.text
+    data = resp.json()["data"]
+    row = next(u for u in data["unassigned"] if u["personnel_id"] == salesperson["id"])
+    assert row["member_kind"] == "adjustment"
+    assert Decimal(str(row["adjust_net"])) == Decimal("300.00")
+
+
+def test_部门汇总_经理个人户计入时基数等于成员合计(admin, client: TestClient):
+    """开关 1：经理成员行只取个人户金额，团队基数 == 成员绩效合计。"""
+    manager = _person(client, admin["headers"], role="sales_manager")
+    _insert_manager_personal_ledger(manager, _month(), "100.00")
+    _set_param(client, admin["headers"], "manager.personal.included", "1")
+    try:
+        resp = client.get(
+            f"{_REPORTS}/department-summary",
+            params={"settlement_month": _month()},
+            headers=admin["headers"],
+        )
+        assert resp.status_code == 200, resp.text
+        team = next(
+            t for t in resp.json()["data"]["teams"] if t["manager_id"] == manager["id"]
+        )
+        assert Decimal(str(team["team_base"])) == Decimal("100.00")
+        assert sum(
+            (Decimal(str(m["performance_sum"])) for m in team["members"]), Decimal("0")
+        ) == Decimal("100.00")
+        assert all(m["member_kind"] == "manager_personal" for m in team["members"])
+    finally:
+        _set_param(client, admin["headers"], "manager.personal.included", "0")
+
+
+def test_部门汇总_经理个人户关闭时不展示个人户金额(admin, client: TestClient):
+    """开关 0：个人户金额既不计入团队基数，也不进未分配（与全公司口径一致）。"""
+    manager = _person(client, admin["headers"], role="sales_manager")
+    _insert_manager_personal_ledger(manager, _month(), "100.00")
+    _set_param(client, admin["headers"], "manager.personal.included", "0")
+
+    resp = client.get(
+        f"{_REPORTS}/department-summary",
+        params={"settlement_month": _month()},
+        headers=admin["headers"],
+    )
+    assert resp.status_code == 200, resp.text
+    data = resp.json()["data"]
+    team = next(t for t in data["teams"] if t["manager_id"] == manager["id"])
+    assert team["member_count"] == 0
+    assert all(u["personnel_id"] != manager["id"] for u in data["unassigned"])
+
+
+def test_部门汇总_按经理筛选不误判其他团队下属(admin, client: TestClient):
+    """筛选只影响展示的团队；其他经理的下属不能进入未分配。"""
+    manager_1 = _person(client, admin["headers"], role="sales_manager")
+    manager_2 = _person(client, admin["headers"], role="sales_manager")
+    salesperson_1 = _person(client, admin["headers"], manager_id=manager_1["id"])
+    salesperson_2 = _person(client, admin["headers"], manager_id=manager_2["id"])
+    _full_chain(client, admin["headers"], owner_id=salesperson_1["id"])
+    _full_chain(client, admin["headers"], owner_id=salesperson_2["id"])
+
+    resp = client.get(
+        f"{_REPORTS}/department-summary",
+        params={"settlement_month": _month(), "manager_id": manager_1["id"]},
+        headers=admin["headers"],
+    )
+    assert resp.status_code == 200, resp.text
+    data = resp.json()["data"]
+    assert [t["manager_id"] for t in data["teams"]] == [manager_1["id"]]
+    assert data["unassigned"] == []
+    assert all(
+        m["personnel_id"] != salesperson_2["id"]
+        for team in data["teams"]
+        for m in team["members"]
+    )
+    assert Decimal(str(data["reconciliation"]["other_team_base"])) > 0
+
+
+def test_部门汇总_对账恒等式(admin, client: TestClient):
+    """未筛选：团队基数 + 未分配绩效 = 全公司基数；应发公式成立。"""
+    manager = _person(client, admin["headers"], role="sales_manager")
+    salesperson = _person(client, admin["headers"], manager_id=manager["id"])
+    unassigned = _person(client, admin["headers"])
+    _full_chain(client, admin["headers"], owner_id=salesperson["id"])
+    _full_chain(client, admin["headers"], owner_id=unassigned["id"])
+    _insert_adjustment(salesperson, _month(), "200.00")
+
+    resp = client.get(
+        f"{_REPORTS}/department-summary",
+        params={"settlement_month": _month()},
+        headers=admin["headers"],
+    )
+    assert resp.status_code == 200, resp.text
+    reconciliation = resp.json()["data"]["reconciliation"]
+    assert Decimal(str(reconciliation["team_base_total"])) + Decimal(
+        str(reconciliation["unassigned_performance_total"])
+    ) == Decimal(str(reconciliation["company_base"]))
+    assert Decimal(str(reconciliation["other_team_base"])) == Decimal("0")
+    assert Decimal(str(reconciliation["payable_total"])) == (
+        Decimal(str(reconciliation["team_member_payable_total"]))
+        + Decimal(str(reconciliation["unassigned_payable_total"]))
+        + Decimal(str(reconciliation["aggregate_payable_total"]))
+        + Decimal(str(reconciliation["adjust_net_total"]))
+    )
+    # 分列合计 + 舍入差 = 聚合额（月结一次舍入口径）
+    assert Decimal(str(reconciliation["aggregate_rounding_diff"])) == (
+        Decimal(str(reconciliation["aggregate_payable_total"]))
+        - Decimal(str(reconciliation["team_share_total"]))
+        - Decimal(str(reconciliation["company_share_total"]))
+    )
+
+
+def _two_manager_scene(
+    client: TestClient, headers: dict
+) -> tuple[dict, dict, dict, dict, dict]:
+    """两位经理各有下属与业务 + 一位零成员经理（无聚合行）。"""
+    manager_1 = _person(client, headers, role="sales_manager")
+    manager_2 = _person(client, headers, role="sales_manager")
+    empty_manager = _person(client, headers, role="sales_manager")
+    salesperson_1 = _person(client, headers, manager_id=manager_1["id"])
+    salesperson_2 = _person(client, headers, manager_id=manager_2["id"])
+    _full_chain(client, headers, owner_id=salesperson_1["id"])
+    _full_chain(client, headers, owner_id=salesperson_2["id"])
+    return manager_1, manager_2, empty_manager, salesperson_1, salesperson_2
+
+
+def test_部门汇总_应发合计与月结对拍_两位经理(admin, client: TestClient):
+    """月结每位有聚合行的经理各计一次 5%；签字稿应发必须等于 total_payable。"""
+    _two_manager_scene(client, admin["headers"])
+
+    resp = client.get(
+        f"{_REPORTS}/department-summary",
+        params={"settlement_month": _month()},
+        headers=admin["headers"],
+    )
+    assert resp.status_code == 200, resp.text
+    before = resp.json()["data"]
+    assert before["company"]["company_share_count"] == 2
+    assert Decimal(str(before["company"]["company_share_total"])) == (
+        Decimal(str(before["company"]["company_share_amount"])) * 2
+    )
+
+    resp = client.post(
+        f"{_SETTLEMENTS}/generate", json={"month": _month()}, headers=admin["headers"]
+    )
+    assert resp.status_code == 200, resp.text
+    settlement = resp.json()["data"]
+
+    resp = client.get(
+        f"{_REPORTS}/department-summary",
+        params={"settlement_month": _month()},
+        headers=admin["headers"],
+    )
+    assert resp.status_code == 200, resp.text
+    data = resp.json()["data"]
+    teams = {team["manager_id"]: team for team in data["teams"]}
+    frozen_total = sum(
+        (
+            Decimal(str(team["frozen_amount"]))
+            for team in teams.values()
+            if team["frozen_amount"] is not None
+        ),
+        Decimal("0"),
+    )
+    reconciliation = data["reconciliation"]
+    assert Decimal(str(reconciliation["aggregate_payable_total"])) == frozen_total
+    assert Decimal(str(reconciliation["payable_total"])) == Decimal(
+        str(settlement["total_payable"])
+    )
+
+
+def test_部门汇总_有调整单时应发等于月结加调整(admin, client: TestClient):
+    """调整单不进月结 items；报表应发 = 月结总额 + 调整净额。"""
+    _, _, _, salesperson, _ = _two_manager_scene(client, admin["headers"])
+    _insert_adjustment(salesperson, _month(), "500.00")
+
+    resp = client.post(
+        f"{_SETTLEMENTS}/generate", json={"month": _month()}, headers=admin["headers"]
+    )
+    assert resp.status_code == 200, resp.text
+    settlement = resp.json()["data"]
+
+    resp = client.get(
+        f"{_REPORTS}/department-summary",
+        params={"settlement_month": _month()},
+        headers=admin["headers"],
+    )
+    assert resp.status_code == 200, resp.text
+    reconciliation = resp.json()["data"]["reconciliation"]
+    assert Decimal(str(reconciliation["adjust_net_total"])) == Decimal("500.00")
+    assert Decimal(str(reconciliation["payable_total"])) == (
+        Decimal(str(settlement["total_payable"])) + Decimal("500.00")
+    )
+
+
+def test_部门汇总_按经理筛选时5百分比只计该团队(admin, client: TestClient):
+    """筛选态只汇总展示团队；隐藏团队的金额进 other_*，不参与应发。"""
+    manager_1, _, _, _, _ = _two_manager_scene(client, admin["headers"])
+
+    resp = client.get(
+        f"{_REPORTS}/department-summary",
+        params={"settlement_month": _month(), "manager_id": manager_1["id"]},
+        headers=admin["headers"],
+    )
+    assert resp.status_code == 200, resp.text
+    data = resp.json()["data"]
+    assert data["company"]["company_share_count"] == 1
+    reconciliation = data["reconciliation"]
+    assert Decimal(str(reconciliation["other_team_aggregate_total"])) > 0
+    assert Decimal(str(reconciliation["other_team_company_share_total"])) > 0
+
+
+def test_导出_筛选页眉ID转名称与中文标签(admin, client: TestClient):
+    """页眉是签字稿追溯筛选范围的唯一凭据，ID 必须转名称。"""
+    from io import BytesIO
+
+    from openpyxl import load_workbook
+
+    from app.core.db import get_session_factory
+    from app.models import BusinessRole
+
+    person = _person(client, admin["headers"])
+    _full_chain(client, admin["headers"], owner_id=person["id"])
+    factory = get_session_factory()
+    with factory() as session:
+        role_name = (
+            session.query(BusinessRole.role_name)
+            .filter(BusinessRole.role_code == "salesperson")
+            .scalar()
+        )
+
+    resp = client.get(
+        f"{_REPORTS}/personal-detail/export",
+        params={
+            "settlement_month": _month(),
+            "personnel_id": person["id"],
+            "role_code": "salesperson",
+            "customer_type": "personal",
+            "product_category": "municipal_water",
+        },
+        headers=admin["headers"],
+    )
+    assert resp.status_code == 200, resp.text
+    workbook = load_workbook(BytesIO(resp.content))
+    text = "\n".join(
+        str(cell.value)
+        for row in workbook.active.iter_rows()
+        for cell in row
+        if cell.value is not None
+    )
+    assert person["personnel_name"] in text
+    assert f"人员 {person['personnel_name']}(#{person['id']})" in text
+    assert "个人户" in text
+    assert "市政水利" in text
+    assert role_name in text
+
+
+def test_导出_回款维度sheet透传筛选条件(admin, client: TestClient):
+    """两个维度 sheet 的页眉不能固定写「全部」。"""
+    from io import BytesIO
+
+    from openpyxl import load_workbook
+
+    resp = client.get(
+        f"{_REPORTS}/payment-stats/export",
+        params={"customer_type": "personal"},
+        headers=admin["headers"],
+    )
+    assert resp.status_code == 200, resp.text
+    workbook = load_workbook(BytesIO(resp.content))
+    for sheet_name in ("客户类型对比", "产品类别对比"):
+        text = "\n".join(
+            str(cell.value)
+            for row in workbook[sheet_name].iter_rows()
+            for cell in row
+            if cell.value is not None
+        )
+        assert "客户类型 个人户" in text
+        assert "筛选条件：全部" not in text
+
+
+def test_导出超限_失败审计留痕(admin, client: TestClient, monkeypatch):
+    """超限 400 发生在审计上下文内，必须留下失败记录。"""
+    from app.services import report_service
+
+    person = _person(client, admin["headers"])
+    _full_chain(client, admin["headers"], owner_id=person["id"])
+    monkeypatch.setattr(report_service, "REPORT_EXPORT_MAX_ROWS", 0)
+
+    resp = client.get(
+        f"{_REPORTS}/personal-detail/export",
+        params={"settlement_month": _month()},
+        headers=admin["headers"],
+    )
+    assert resp.status_code == 400, resp.text
+    log = _latest_export_log()
+    assert log is not None
+    assert log.success == 0
+    assert "超过上限" in (log.error_message or "")
+
+
+def test_导出取数异常_失败审计留痕(admin, client: TestClient, monkeypatch):
+    """取数阶段的异常同样要留下失败记录。
+
+    TestClient 默认重抛服务端异常，这里直接调 service 层，聚焦审计落库。
+    """
+    from app.core.db import get_session_factory
+    from app.models import User
+    from app.schemas.report import PersonalDetailQuery
+    from app.services import report_service
+
+    def _boom(*args, **kwargs):
+        raise RuntimeError("t_取数异常")
+
+    monkeypatch.setattr(report_service, "_export_payload", _boom)
+    factory = get_session_factory()
+    with factory() as session:
+        operator = session.get(User, admin["id"])
+        with pytest.raises(RuntimeError, match="t_取数异常"):
+            report_service.export_report(
+                session,
+                "personal-detail",
+                PersonalDetailQuery(settlement_month=_month()),
+                operator=operator,
+            )
+    log = _latest_export_log()
+    assert log is not None
+    assert log.success == 0
+    # 未预期异常按安全口径收敛为通用文案，摘要仍能定位到报表
+    assert "导出个人绩效工资明细表" in (log.summary or "")
+
+
+@pytest.mark.parametrize(
+    "path", ["/personal-detail", "/department-summary", "/payment-stats"]
+)
+def test_非法月份_查询返回400(admin, client: TestClient, path: str):
+    """非法月份必须是参数错误 400，不能落 500。"""
+    resp = client.get(
+        f"{_REPORTS}{path}",
+        params={"settlement_month": "2026-13"},
+        headers=admin["headers"],
+    )
+    assert resp.status_code == 400, resp.text
+
+
+@pytest.mark.parametrize(
+    "code", ["personal-detail", "department-summary", "payment-stats"]
+)
+def test_非法月份_导出返回400(admin, client: TestClient, code: str):
+    """导出手工构造查询模型同样要转 400。"""
+    resp = client.get(
+        f"{_REPORTS}/{code}/export",
+        params={"settlement_month": "2026-13"},
+        headers=admin["headers"],
+    )
+    assert resp.status_code == 400, resp.text

backend/tests/integration/test_secondary_allocation.py

@@ -69,6 +69,26 @@ def _create_with_allocations(client: TestClient, headers: dict, allocations: lis
     return resp.json()["data"]
 
 
+def _set_switch(client: TestClient, headers: dict, value: str) -> None:
+    """显式设置二次分配审批开关（V8 起默认开启，用例不得依赖种子默认值）。"""
+    resp = client.post(
+        "/api/v1/system/params/changes",
+        json={
+            "change_type": 1,
+            "remark": f"用例设置二次分配审批开关={value}",
+            "items": [
+                {
+                    "param_code": "approval.secondary_allocation.enabled",
+                    "dimension_value": "",
+                    "value": value,
+                }
+            ],
+        },
+        headers=headers,
+    )
+    assert resp.status_code == 200, resp.text
+
+
 def _detail(client: TestClient, headers: dict, business_id: int) -> dict:
     resp = client.get(f"{_BUSINESSES}/{business_id}", headers=headers)
     assert resp.status_code == 200, resp.text
@@ -239,6 +259,8 @@ class TestDeleteProtection:
         assert detail["secondary_allocations"][0]["personnel_name"] == p["personnel_name"]
 
     def test_删除业务后可删人员(self, client: TestClient, admin: dict) -> None:
+        # 显式关开关：开启时审批单在途、删业务被 400 拦截（产品行为，另有用例覆盖）
+        _set_switch(client, admin["headers"], "0")
         p = _person(client, admin["headers"])
         data = _create_with_allocations(
             client, admin["headers"], [{"personnel_id": p["id"], "ratio": "50.00"}]

backend/tests/integration/test_settlements.py

@@ -10,13 +10,15 @@
 """
 
 import uuid
+from datetime import date
+from decimal import Decimal
 
 import pytest
 from fastapi.testclient import TestClient
 from sqlalchemy import select
 
 from app.core.db import get_session_factory
-from app.models import MonthlySettlement
+from app.models import MonthlySettlement, PerformanceLedger
 from tests.integration.factories import business_payload, customer
 
 pytestmark = pytest.mark.integration
@@ -39,30 +41,38 @@ _GOLD_ITEMS = [
 ]
 
 
-def _person(client: TestClient, headers: dict) -> dict:
+def _role_id(role_code: str) -> int:
     from sqlalchemy import select
 
-    from app.core.constants import BUSINESS_ROLE_SALESPERSON
     from app.core.db import get_session_factory
     from app.models import BusinessRole
 
     factory = get_session_factory()
     with factory() as session:
-        role_id = int(
+        return int(
             session.execute(
                 select(BusinessRole.id).where(
-                    BusinessRole.role_code == BUSINESS_ROLE_SALESPERSON,
+                    BusinessRole.role_code == role_code,
                     BusinessRole.status == 1,
                 )
             ).scalar_one()
         )
 
+
+def _person(
+    client: TestClient,
+    headers: dict,
+    *,
+    role_code: str = "salesperson",
+    manager_id: int | None = None,
+) -> dict:
     resp = client.post(
         _PERSONNEL,
         json={
             "personnel_name": f"t_月结_{uuid.uuid4().hex[:8]}",
-            "business_role_id": role_id,
+            "business_role_id": _role_id(role_code),
             "salary_standard": "3000.00",
+            **({"manager_id": manager_id} if manager_id is not None else {}),
         },
         headers=headers,
     )
@@ -70,6 +80,20 @@ def _person(client: TestClient, headers: dict) -> dict:
     return resp.json()["data"]
 
 
+def _set_switch(client: TestClient, headers: dict, code: str, value: str) -> None:
+    """显式设置审批开关（V8 起审批开关默认开启，用例不得依赖种子默认值）。"""
+    resp = client.post(
+        "/api/v1/system/params/changes",
+        json={
+            "change_type": 1,
+            "remark": f"用例设置 {code}={value}",
+            "items": [{"param_code": code, "dimension_value": "", "value": value}],
+        },
+        headers=headers,
+    )
+    assert resp.status_code == 200, resp.text
+
+
 def _calc_one(client: TestClient, headers: dict) -> dict:
     """完整造一笔已核算回款（回款日 2026-10-20 → 归月 2026-10）。"""
     cust = customer(client, headers)
@@ -145,6 +169,15 @@ class TestGenerate:
                 select(MonthlySettlement).where(MonthlySettlement.settlement_month == "2026-10")
             ).scalar_one()
             assert settled.person_count >= 1
+            backfilled = (
+                session.execute(
+                    select(PerformanceLedger).where(PerformanceLedger.settlement_id == settled.id)
+                )
+                .scalars()
+                .all()
+            )
+            assert backfilled, "台账行 settlement_id 未回填（「未入结」判据失效）"
+            assert all(r.settlement_month == "2026-10" for r in backfilled)
 
     def test_无核算记录生成400(self, client: TestClient, admin: dict) -> None:
         resp = client.post(
@@ -161,7 +194,8 @@ class TestGenerate:
             ).status_code
             == 200
         )
-        # 提交（开关默认关）→ 自动通过锁定
+        # 显式关开关 → 提交即自动通过锁定（用例不依赖种子默认值）
+        _set_switch(client, admin["headers"], "approval.monthly_settlement.enabled", "0")
         sid = client.get(f"{_SETTLEMENTS}", headers=admin["headers"]).json()["data"]["list"][0][
             "id"
         ]
@@ -172,8 +206,7 @@ class TestGenerate:
             f"{_SETTLEMENTS}/generate", json={"month": "2026-10"}, headers=admin["headers"]
         )
         assert resp.status_code == 400
-        # 已核算禁改（M2 防线）先于月结锁定拦截生效——两者均 400 拒改
-        assert ("已核算" in resp.json()["message"]) or ("锁定" in resp.json()["message"])
+        assert "已审定锁定" in resp.json()["message"]
 
 
 class TestSubmitAndLock:
@@ -183,6 +216,8 @@ class TestSubmitAndLock:
         self, client: TestClient, admin: dict, finance: dict
     ) -> None:
         _calc_one(client, admin["headers"])
+        # 显式关开关（V8 起种子默认开启，用例不得依赖默认值）
+        _set_switch(client, admin["headers"], "approval.monthly_settlement.enabled", "0")
         resp = client.post(
             f"{_SETTLEMENTS}/generate", json={"month": "2026-10"}, headers=admin["headers"]
         )
@@ -322,6 +357,13 @@ class TestSwitchOn:
         )
         assert resp.status_code == 200, resp.text
 
+        # 财务节点通过只是流转到待领导——不得提前锁定月结（否则领导驳回后
+        # 锁定字段残留、两级审批形同虚设）
+        mid = client.get(f"{_SETTLEMENTS}/{sid}", headers=admin["headers"]).json()["data"]
+        assert mid["status"] == 2, "财务通过后应仍为待审批，不得提前锁定"
+        assert mid["locked_at"] is None
+        assert mid["locked_by"] is None
+
         # 领导通过 → 锁定
         resp = client.post(
             f"/api/v1/system/approvals/{order['id']}/action",
@@ -333,3 +375,398 @@ class TestSwitchOn:
         assert final["status"] == 3
         assert final["locked_at"] is not None
         assert final["locked_by"] == leader["username"]  # 审批通过人=领导账号
+
+
+class TestManagerAggregate:
+    """经理团队聚合：比例按参数实际值计算（守「百分数再乘 100」放大缺陷）。"""
+
+    def _scene(self, client: TestClient, headers: dict) -> tuple[dict, dict]:
+        """经理（带一名业务员）→ 业务 → 发货 → 已核算回款，返回 (经理, 回款)。"""
+        manager = _person(client, headers, role_code="sales_manager")
+        sales = _person(client, headers, manager_id=manager["id"])
+
+        cust = customer(client, headers)
+        resp = client.post(
+            _BUSINESSES,
+            json=business_payload(
+                cust["id"],
+                owner_personnel_id=sales["id"],
+                items=[dict(_GOLD_ITEMS[0], product_name=f"t_聚合_{uuid.uuid4().hex[:6]}")],
+            ),
+            headers=headers,
+        )
+        assert resp.status_code == 200, resp.text
+        biz = resp.json()["data"]
+        resp = client.post(
+            _SHIPMENTS,
+            json={
+                "business_id": biz["id"],
+                "ship_date": "2026-10-01",
+                "items": [{"product_name": "t_发", "quantity": "1", "sale_price": "1.00"}],
+            },
+            headers=headers,
+        )
+        assert resp.status_code == 200, resp.text
+        resp = client.post(
+            _RECEIPTS,
+            json={
+                "business_id": biz["id"],
+                "receipt_date": "2026-10-20",
+                "amount": "20000.00",
+                "shipment_id": resp.json()["data"]["id"],
+            },
+            headers=headers,
+        )
+        assert resp.status_code == 200, resp.text
+        receipt = resp.json()["data"]
+        assert (
+            client.post(f"{_CALC}/receipts/{receipt['id']}/calc", headers=headers).status_code
+            == 200
+        )
+        return manager, receipt
+
+    def test_聚合金额按实际比例计入且落库回填(self, client: TestClient, admin: dict) -> None:
+        manager, _receipt = self._scene(client, admin["headers"])
+        resp = client.post(
+            f"{_SETTLEMENTS}/generate", json={"month": "2026-10"}, headers=admin["headers"]
+        )
+        assert resp.status_code == 200, resp.text
+        out = resp.json()["data"]
+        items = out["items"]
+        manager_items = [i for i in items if i["calc_type"] == 2]
+        assert len(manager_items) == 1
+        # 业务员绩效 39.11；经理 = 39.11×12.5% + 39.11×5% = 6.84425 → 6.84
+        # （若调用方把百分数再 ×100，此处会是 684.43）
+        assert manager_items[0]["personnel_id"] == manager["id"]
+        assert manager_items[0]["performance_sum"] == "6.84"
+        assert manager_items[0]["payable_sum"] == "6.84"
+
+        # 聚合行必须落台账（报告下钻的数据源）且被回填 settlement_id
+        factory = get_session_factory()
+        with factory() as session:
+            rows = (
+                session.execute(
+                    select(PerformanceLedger).where(
+                        PerformanceLedger.settlement_month == "2026-10",
+                        PerformanceLedger.calc_type == 2,
+                    )
+                )
+                .scalars()
+                .all()
+            )
+            assert len(rows) == 1, "聚合行必须落库（修复前只在内存参与汇总）"
+            assert rows[0].is_active == 1
+            assert rows[0].receipt_id is None
+            assert rows[0].settlement_id == out["id"], "聚合行未回填 settlement_id"
+
+    def test_草稿态重生成_聚合不重复计入(self, client: TestClient, admin: dict) -> None:
+        self._scene(client, admin["headers"])
+        first = client.post(
+            f"{_SETTLEMENTS}/generate", json={"month": "2026-10"}, headers=admin["headers"]
+        ).json()["data"]
+        second = client.post(
+            f"{_SETTLEMENTS}/generate", json={"month": "2026-10"}, headers=admin["headers"]
+        )
+        assert second.status_code == 200, second.text
+        out = second.json()["data"]
+        # 重生成金额不翻倍（聚合行不做废旧行会 45.95→52.79）也不漏行
+        assert out["total_payable"] == first["total_payable"] == "45.95"
+        assert len([i for i in out["items"] if i["calc_type"] == 2]) == 1
+        assert len([i for i in out["items"] if i["calc_type"] == 1]) == 1
+
+    def test_月末取参_预约变更影响本月聚合(self, client: TestClient, admin: dict) -> None:
+        """取参锚点=所属月月末：10-25 生效的预约变更应影响 2026-10 月结。"""
+        resp = client.post(
+            "/api/v1/system/params/changes",
+            json={
+                "change_type": 2,
+                "effective_date": "2026-10-25",
+                "remark": "用例：月末取参锚点",
+                "items": [
+                    {
+                        "param_code": "manager.share.team",
+                        "dimension_value": "",
+                        "value": "20",
+                    }
+                ],
+            },
+            headers=admin["headers"],
+        )
+        assert resp.status_code == 200, resp.text
+
+        self._scene(client, admin["headers"])
+        resp = client.post(
+            f"{_SETTLEMENTS}/generate", json={"month": "2026-10"}, headers=admin["headers"]
+        )
+        assert resp.status_code == 200, resp.text
+        manager_items = [i for i in resp.json()["data"]["items"] if i["calc_type"] == 2]
+        # 39.11×20% + 39.11×5% = 9.7775 → 9.78（按生成日取参会得 6.84）
+        assert manager_items[0]["performance_sum"] == "9.78"
+
+        # 台账快照固化月末取参日与实际比例原文
+        factory = get_session_factory()
+        with factory() as session:
+            row = session.execute(
+                select(PerformanceLedger).where(
+                    PerformanceLedger.settlement_month == "2026-10",
+                    PerformanceLedger.calc_type == 2,
+                )
+            ).scalar_one()
+            assert row.snapshot_json["params_as_of"] == "2026-10-31"
+            assert row.rate_text == "聚合:20%+5%"
+            assert str(row.receipt_date) == "2026-10-31"
+
+    def test_聚合基数开关_经理个人户计入可配置(self, client: TestClient, admin: dict) -> None:
+        """#12 答复（2026-10-19）参数化：manager.personal.included=1 时个人户业绩并入基数。
+
+        直插一行经理个人户台账（绩效 100，模拟该类业务经单笔侧计提后的
+        结果）——默认 0 时聚合 6.84 不变；开关 1 后基数 39.11+100=139.11。
+        """
+        manager, _receipt = self._scene(client, admin["headers"])
+        factory = get_session_factory()
+        with factory() as session:
+            session.add(
+                PerformanceLedger(
+                    receipt_id=None,
+                    calc_version=1,
+                    calc_type=1,
+                    business_id=0,
+                    business_no="t_个人户",
+                    personnel_id=manager["id"],
+                    personnel_name=manager["personnel_name"],
+                    role_code="sales_manager",
+                    customer_type="manager_personal",
+                    product_category="mixed",
+                    receipt_date=date(2026, 10, 15),
+                    rate_text="0",
+                    performance_amount=Decimal("100.00"),
+                    barter_applied=0,
+                    payable_amount=Decimal("0"),
+                    settlement_month="2026-10",
+                    is_probation=0,
+                )
+            )
+            session.commit()
+
+        def _manager_share() -> str:
+            resp = client.post(
+                f"{_SETTLEMENTS}/generate", json={"month": "2026-10"}, headers=admin["headers"]
+            )
+            assert resp.status_code == 200, resp.text
+            items = [i for i in resp.json()["data"]["items"] if i["calc_type"] == 2]
+            assert len(items) == 1
+            return items[0]["performance_sum"]
+
+        # 默认（开关 0=不计入）：基数 39.11 → 6.84（与既有金标准一致）
+        assert _manager_share() == "6.84"
+
+        # 开关 1（立即生效，月末 2026-10-31 取参命中）：139.11×12.5% + ×5% = 24.34425
+        resp = client.post(
+            "/api/v1/system/params/changes",
+            json={
+                "change_type": 1,
+                "remark": "用例：#12 开关计入",
+                "items": [
+                    {
+                        "param_code": "manager.personal.included",
+                        "dimension_value": "",
+                        "value": "1",
+                    }
+                ],
+            },
+            headers=admin["headers"],
+        )
+        assert resp.status_code == 200, resp.text
+        assert _manager_share() == "24.34"
+
+
+class TestAdjustment:
+    """调整单：已锁定月份补发/扣减的唯一通道。"""
+
+    def test_新建调整单_开关关闭即生效(self, client: TestClient, admin: dict) -> None:
+        # 显式关开关（用例不依赖种子默认值）
+        _set_switch(client, admin["headers"], "approval.adjustment.enabled", "0")
+        person = _person(client, admin["headers"])
+        resp = client.post(
+            f"{_SETTLEMENTS}/adjustments",
+            json={
+                "settlement_month": "2026-10",
+                "personnel_id": person["id"],
+                "direction": 1,
+                "amount": "500.00",
+                "reason": "补发差额",
+            },
+            headers=admin["headers"],
+        )
+        # 守 ENABLE_CODE_BY_TYPE 漏登记 type=3：修复前此处恒 400「未知的审批对象类型」
+        assert resp.status_code == 200, resp.text
+        out = resp.json()["data"]
+        assert out["status"] == 2  # 已生效
+
+    def test_金额恒正校验(self, client: TestClient, admin: dict) -> None:
+        """守金额无校验缺陷：负数会反转补发/扣减语义，非数值直落库 500。"""
+        _set_switch(client, admin["headers"], "approval.adjustment.enabled", "0")
+        person = _person(client, admin["headers"])
+        base = {
+            "settlement_month": "2026-10",
+            "personnel_id": person["id"],
+            "direction": 1,
+            "reason": "金额校验用例",
+        }
+        for bad in ("-500.00", "0", "0.00", "abc", "1e3"):
+            resp = client.post(
+                f"{_SETTLEMENTS}/adjustments",
+                json={**base, "amount": bad},
+                headers=admin["headers"],
+            )
+            assert resp.status_code == 400, f"amount={bad!r} 应 400：{resp.text}"
+
+
+class TestLockInterception:
+    """锁定后源数据写路径全量拦截（回款编辑/删除、发货增改删、核算/重算）。"""
+
+    def _lock_scene(self, client: TestClient, admin: dict) -> tuple[dict, dict, dict, dict]:
+        """已核算+未核算各一笔回款、两张 10 月发货单，然后锁定 2026-10。
+
+        返回 (月结, 业务, 未核算回款, 无回款引用的发货单)。
+        """
+        biz = _calc_one(client, admin["headers"])
+        resp = client.post(
+            _RECEIPTS,
+            json={"business_id": biz["id"], "receipt_date": "2026-10-22", "amount": "100.00"},
+            headers=admin["headers"],
+        )
+        assert resp.status_code == 200, resp.text
+        unsettled = resp.json()["data"]
+        resp = client.post(
+            _SHIPMENTS,
+            json={
+                "business_id": biz["id"],
+                "ship_date": "2026-10-05",
+                "items": [{"product_name": "t_发2", "quantity": "1", "sale_price": "1.00"}],
+            },
+            headers=admin["headers"],
+        )
+        assert resp.status_code == 200, resp.text
+        free_shipment = resp.json()["data"]
+
+        _set_switch(client, admin["headers"], "approval.monthly_settlement.enabled", "0")
+        resp = client.post(
+            f"{_SETTLEMENTS}/generate", json={"month": "2026-10"}, headers=admin["headers"]
+        )
+        assert resp.status_code == 200, resp.text
+        settlement = resp.json()["data"]
+        resp = client.post(f"{_SETTLEMENTS}/{settlement['id']}/submit", headers=admin["headers"])
+        assert resp.status_code == 200, resp.text
+        assert resp.json()["data"]["status"] == 3
+        return settlement, biz, unsettled, free_shipment
+
+    def test_锁定后_未核算回款禁改禁删(self, client: TestClient, admin: dict) -> None:
+        _settlement, biz, unsettled, _ship = self._lock_scene(client, admin)
+        resp = client.put(
+            f"{_RECEIPTS}/{unsettled['id']}",
+            json={
+                "business_id": biz["id"],
+                "receipt_date": "2026-10-23",
+                "amount": "88.00",
+            },
+            headers=admin["headers"],
+        )
+        assert resp.status_code == 400, resp.text
+        assert "锁定" in resp.json()["message"]
+
+        resp = client.delete(f"{_RECEIPTS}/{unsettled['id']}", headers=admin["headers"])
+        assert resp.status_code == 400, resp.text
+        assert "锁定" in resp.json()["message"]
+
+    def test_锁定后_发货增改删400_非锁定月放行(self, client: TestClient, admin: dict) -> None:
+        _settlement, biz, _unsettled, free_shipment = self._lock_scene(client, admin)
+        items = [{"product_name": "t_发x", "quantity": "1", "sale_price": "1.00"}]
+
+        # 新增：落锁定月 400
+        resp = client.post(
+            _SHIPMENTS,
+            json={"business_id": biz["id"], "ship_date": "2026-10-08", "items": items},
+            headers=admin["headers"],
+        )
+        assert resp.status_code == 400, resp.text
+        assert "锁定" in resp.json()["message"]
+
+        # 新增：非锁定月放行（拦截不误伤其它月份）
+        resp = client.post(
+            _SHIPMENTS,
+            json={"business_id": biz["id"], "ship_date": "2026-11-02", "items": items},
+            headers=admin["headers"],
+        )
+        assert resp.status_code == 200, resp.text
+        nov = resp.json()["data"]
+
+        # 编辑：把非锁定月的发货单改入锁定月 400
+        resp = client.put(
+            f"{_SHIPMENTS}/{nov['id']}",
+            json={"ship_date": "2026-10-15", "items": items},
+            headers=admin["headers"],
+        )
+        assert resp.status_code == 400, resp.text
+        assert "锁定" in resp.json()["message"]
+
+        # 编辑：原月即锁定月 400
+        resp = client.put(
+            f"{_SHIPMENTS}/{free_shipment['id']}",
+            json={"ship_date": "2026-10-06", "items": items},
+            headers=admin["headers"],
+        )
+        assert resp.status_code == 400, resp.text
+        assert "锁定" in resp.json()["message"]
+
+        # 删除：锁定月的发货单 400（拦截先于「被回款引用」判定）
+        resp = client.delete(f"{_SHIPMENTS}/{free_shipment['id']}", headers=admin["headers"])
+        assert resp.status_code == 400, resp.text
+        assert "锁定" in resp.json()["message"]
+
+    def test_锁定后_首算与重算400(self, client: TestClient, admin: dict) -> None:
+        _settlement, biz, unsettled, _ship = self._lock_scene(client, admin)
+        from app.models import Receipt
+
+        with get_session_factory()() as session:
+            settled_id = int(
+                session.execute(
+                    select(Receipt.id).where(
+                        Receipt.business_id == biz["id"],
+                        Receipt.settlement_status == 1,
+                    )
+                ).scalar_one()
+            )
+
+        resp = client.post(
+            f"{_CALC}/receipts/{settled_id}/recalc",
+            json={"reason": "锁定月重算"},
+            headers=admin["headers"],
+        )
+        assert resp.status_code == 400, resp.text
+        assert "锁定" in resp.json()["message"]
+
+        resp = client.post(f"{_CALC}/receipts/{unsettled['id']}/calc", headers=admin["headers"])
+        assert resp.status_code == 400, resp.text
+        assert "锁定" in resp.json()["message"]
+
+
+def test_非法月份_月结生成与调整单均返回400(client: TestClient, admin: dict) -> None:
+    """月份范围必须在 schema 拦住：`2026-13` 不能传到 monthrange 变成 500。"""
+    resp = client.post(
+        f"{_SETTLEMENTS}/generate", json={"month": "2026-13"}, headers=admin["headers"]
+    )
+    assert resp.status_code == 400, resp.text
+
+    resp = client.post(
+        f"{_SETTLEMENTS}/adjustments",
+        json={
+            "settlement_month": "2026-13",
+            "personnel_id": 1,
+            "direction": 1,
+            "amount": "100.00",
+            "reason": "t_非法月份",
+        },
+        headers=admin["headers"],
+    )
+    assert resp.status_code == 400, resp.text

backend/tests/unit/test_calc_helpers.py

@@ -0,0 +1,28 @@
+"""核算落库辅助纯函数测试。
+
+守的是：金额两位固化的舍入模式 —— quantize 缺省是上下文 ROUND_HALF_EVEN
+（银行家舍入），x.xx5 会舍成偶数尾数，与业务四舍五入口径差 1 分
+（docstring 声称 HALF_UP，必须用测试锁死实际行为）。
+"""
+
+from decimal import Decimal
+
+from app.services.calc_service import _q2
+
+
+class TestQ2:
+    """金额两位小数（HALF_UP）。"""
+
+    def test_半进位一律入(self) -> None:
+        # 缺省 ROUND_HALF_EVEN 会舍成 2.34（4 是偶数）
+        assert _q2(Decimal("2.345")) == Decimal("2.35")
+
+    def test_负数半进位远离零(self) -> None:
+        assert _q2(Decimal("-2.345")) == Decimal("-2.35")
+
+    def test_普通进位不变(self) -> None:
+        assert _q2(Decimal("39.111111")) == Decimal("39.11")
+        assert _q2(Decimal("39.115000")) == Decimal("39.12")
+
+    def test_None直通(self) -> None:
+        assert _q2(None) is None

backend/tests/unit/test_formula.py

@@ -61,9 +61,14 @@ class TestSalespersonRate:
         # 公式外推为 5.989‰，业务确认「360 为分界线，360 以后按千分之四」
         assert _sp_rate(361) == Fraction(4, 1000)
 
-    def test_第1天按公式为899比90000_非取整为10(self) -> None:
-        # 需规图示「第 1 天对应 10‰」为上限参考；公式值 = (10 − 4/360)/1000 = 899/90000
-        assert _sp_rate(1) == Fraction(899, 90000)
+    def test_首日取整10千分_图示口径裁决(self) -> None:
+        # 需规图示「第 1 天 10‰」2026-10-19 裁决覆盖公式（公式值 9.9889‰ 作废）：
+        # 首日不递减、直接取起始值；第 2 天起才进入公式段
+        assert _sp_rate(1) == Fraction(10, 1000)
+
+    def test_第2天起进入公式递减段(self) -> None:
+        # 10‰ − 2×4/360‰ = 9.9778‰（首日取整裁决只影响第 1 天，第 2 天起不变）
+        assert _sp_rate(2) == Fraction(10, 1000) - Fraction(2 * 4, 360 * 1000)
 
     def test_第180天线性段中点千分之8(self) -> None:
         assert _sp_rate(180) == Fraction(8, 1000)

backend/tests/unit/test_month_validation.py

@@ -0,0 +1,55 @@
+"""月份校验单元测试。
+
+守的口径：报表、月结、调整单入口都必须拦住 `2026-13`、`0000-01` 这类
+非法月份。只校验长度会让 ValueError 一路传到 `calendar.monthrange`，
+最终变成 500 而不是参数错误 400。
+"""
+
+import pytest
+from pydantic import ValidationError
+
+from app.core.month import parse_month, validate_month
+from app.schemas.report import DepartmentSummaryQuery, PersonalDetailQuery
+from app.schemas.settlement import AdjustmentCreateIn, SettlementGenerateIn
+
+
+class Test月份校验:
+    """合法月份通过，非法月份在入口即拒绝。"""
+
+    @pytest.mark.parametrize("month", ["2026-01", "2026-12", "2000-06"])
+    def test_合法月份_通过(self, month: str):
+        assert validate_month(month) == month
+        year, mon = parse_month(month)
+        assert (year, mon) == (int(month[:4]), int(month[5:7]))
+
+    @pytest.mark.parametrize(
+        "month",
+        ["2026-13", "2026-00", "2026-1", "2026-1a", "0000-01", "abc", "2026/10"],
+    )
+    def test_非法月份_抛ValueError(self, month: str):
+        with pytest.raises(ValueError):
+            validate_month(month)
+
+    @pytest.mark.parametrize("month", ["2026-13", "2026-00", "0000-01"])
+    def test_月结与调整单_schema拒绝非法月份(self, month: str):
+        with pytest.raises(ValidationError):
+            SettlementGenerateIn(month=month)
+        with pytest.raises(ValidationError):
+            AdjustmentCreateIn(
+                settlement_month=month,
+                personnel_id=1,
+                direction=1,
+                amount="100.00",
+                reason="测试",
+            )
+
+    @pytest.mark.parametrize("month", ["2026-13", "2026-00", "0000-01"])
+    def test_报表查询_schema拒绝非法月份(self, month: str):
+        with pytest.raises(ValidationError):
+            DepartmentSummaryQuery(settlement_month=month)
+        with pytest.raises(ValidationError):
+            PersonalDetailQuery(settlement_month=month)
+
+    def test_报表可选月份_空串规范为None(self):
+        """axios 未剔除空串时不能误报格式错误。"""
+        assert PersonalDetailQuery(settlement_month="").settlement_month is None

backend/tests/unit/test_param_registry.py

@@ -18,8 +18,9 @@ from app.services.param_registry import (
     validate_and_normalize,
 )
 
-# 与 db/migration 迁移种子保持一致的 19 项编码（V3 十六项 + V6 审批开关两项
-# + V7 调整单开关；V8 撤试用期统一工资参数 #16、增经理个人户基数开关 #12）
+# 与 db/migration 迁移种子保持一致的 22 项编码（V3 十六项 + V6 审批开关两项
+# + V7 调整单开关；V8 撤试用期统一工资参数 #16、增经理个人户基数开关 #12；
+# V10 增工作台预警规则三项 #10）
 EXPECTED_CODES = {
     "salesperson.rate.start",
     "salesperson.rate.slope",
@@ -40,14 +41,17 @@ EXPECTED_CODES = {
     "approval.monthly_settlement.enabled",
     "approval.adjustment.enabled",
     "manager.personal.included",
+    "warning.enabled",
+    "warning.receipt.overdue.days",
+    "warning.approval.timeout.days",
 }
 
 
 class TestRegistry:
     """注册表元数据完整性（与迁移种子同源）。"""
 
-    def test_注册表共19项(self) -> None:
-        assert len(PARAM_REGISTRY) == 19
+    def test_注册表共22项(self) -> None:
+        assert len(PARAM_REGISTRY) == 22
 
     def test_编码集合与迁移种子一致(self) -> None:
         assert set(PARAM_REGISTRY) == EXPECTED_CODES

backend/tests/unit/test_report_helpers.py

@@ -0,0 +1,422 @@
+"""报表辅助纯函数与 Excel 模板构建单元测试（M4 ⑤）。
+
+这组用例守的是「不测会静默出错」的三类点：
+- 区间分桶边界错一档 → 金额进错桶，但报表仍然「能打开」，没人会发现
+- 标签映射漏一个枚举值 → 报表少一类数据或显示英文编码
+- 导出模板缺签字栏 / 金额被转 float / 文本公式注入 → 交给财务的签字稿失真
+"""
+
+import io
+from datetime import date
+from decimal import Decimal
+
+from openpyxl import load_workbook
+
+from app.core import report_meta
+from app.core.constants import CUSTOMER_TYPES, PRODUCT_CATEGORIES
+from app.services import report_export
+
+
+class Test区间分桶:
+    """回款天数 → 8 档区间（含 ≤0 与无天数两个兜底桶）。"""
+
+    def test_边界值全部落入正确区间(self):
+        cases = [
+            (None, "none"),
+            (-5, "le0"),
+            (0, "le0"),
+            (1, "1-30"),
+            (30, "1-30"),
+            (31, "31-60"),
+            (60, "31-60"),
+            (61, "61-90"),
+            (90, "61-90"),
+            (91, "91-180"),
+            (180, "91-180"),
+            (181, "181-360"),
+            (360, "181-360"),
+            (361, "361+"),
+            (1000, "361+"),
+        ]
+        for days, code in cases:
+            assert report_meta.bucket_of(days).code == code, f"days={days}"
+
+    def test_八档且编码唯一(self):
+        buckets = report_meta.get_payment_day_buckets()
+        assert len(buckets) == 8
+        assert len({b.code for b in buckets}) == 8
+
+
+class Test标签覆盖:
+    """标签键集合必须覆盖业务常量——防常量新增后报表静默少算/显示编码。"""
+
+    def test_客户类型标签覆盖全部类型(self):
+        assert set(report_meta.CUSTOMER_TYPE_LABELS) >= CUSTOMER_TYPES
+
+    def test_产品类别标签覆盖常量与混合业务(self):
+        assert set(report_meta.PRODUCT_CATEGORY_LABELS) >= PRODUCT_CATEGORIES
+        assert "mixed" in report_meta.PRODUCT_CATEGORY_LABELS
+
+
+def _build(code: str, rows: list[dict], buckets: dict | None = None) -> bytes:
+    return report_export.build_workbook(
+        code=code,
+        title="测试报表",
+        filters="统计月份 2026-10",
+        rows=rows,
+        summary=None,
+        buckets=buckets,
+        template_version="V1.0",
+        operator_name="admin",
+        company_name="衍水集团",
+    )
+
+
+def _sheet_text(content: bytes) -> str:
+    workbook = load_workbook(io.BytesIO(content))
+    return "\n".join(
+        str(cell.value)
+        for row in workbook.active.iter_rows()
+        for cell in row
+        if cell.value is not None
+    )
+
+
+def _personal_row(**overrides) -> dict:
+    row = {
+        "business_no": "YW001",
+        "ship_date": date(2026, 10, 1),
+        "receipt_date": date(2026, 10, 20),
+        "payment_days": 20,
+        "product_category": "municipal_water",
+        "customer_type": "personal",
+        "role_name": "营销员",
+        "rate_text": "88/9000",
+        "weight_r": 100,
+        "performance_amount": Decimal("39.11"),
+        "payable_amount": Decimal("39.11"),
+    }
+    row.update(overrides)
+    return row
+
+
+class TestExcel模板:
+    """导出稿是交给财务复核与领导签字的，结构缺失等同于没有模板。"""
+
+    def test_页眉标题签字栏齐全(self):
+        text = _sheet_text(_build("personal-detail", [_personal_row()]))
+        assert "衍水集团" in text
+        assert "测试报表" in text
+        assert "统计月份 2026-10" in text
+        assert "模板版本：V1.0" in text
+        assert "财务复核" in text
+        assert "领导签字" in text
+
+    def test_空数据不炸且给提示行(self):
+        text = _sheet_text(_build("personal-detail", []))
+        assert "本筛选条件无数据" in text
+        assert "财务复核" in text
+
+    def test_金额为数值单元格且两位格式(self):
+        # openpyxl 写入 Decimal 后读回为 int/float（Excel 单元格本身是数值），
+        # 这里断言「是数值而非文本」+ 显示格式；计算精度在服务层 Decimal 侧保证
+        content = _build("personal-detail", [_personal_row()])
+        workbook = load_workbook(io.BytesIO(content))
+        sheet = workbook.active
+        amount_cells = [
+            cell
+            for row in sheet.iter_rows()
+            for cell in row
+            if isinstance(cell.value, (int, float))
+            and Decimal(str(cell.value)) == Decimal("39.11")
+        ]
+        assert amount_cells, "未找到金额数值单元格（Decimal 被转成了文本？）"
+        assert amount_cells[0].number_format == "#,##0.00"
+
+    def test_合计行等于明细之和且标签只出现一次(self):
+        rows = [
+            _personal_row(performance_amount=Decimal("10.00"), payable_amount=Decimal("10.00")),
+            _personal_row(performance_amount=Decimal("5.50"), payable_amount=Decimal("5.50")),
+        ]
+        content = _build("personal-detail", rows)
+        workbook = load_workbook(io.BytesIO(content))
+        cells = [cell for row in workbook.active.iter_rows() for cell in row]
+        values = [
+            Decimal(str(cell.value))
+            for cell in cells
+            if isinstance(cell.value, (int, float))
+        ]
+        assert Decimal("15.50") in values
+        # 「合计」标签只写一次（写满每个文本列是回归缺陷）
+        assert sum(1 for cell in cells if cell.value == "合计") == 1
+
+    def test_文本公式注入被前置单引号(self):
+        evil = "=HYPERLINK(\"http://evil\")"
+        content = _build("personal-detail", [_personal_row(business_no=evil)])
+        workbook = load_workbook(io.BytesIO(content))
+        values = [
+            cell.value
+            for row in workbook.active.iter_rows()
+            for cell in row
+            if isinstance(cell.value, str)
+        ]
+        assert any(value.startswith("'=") for value in values), "公式注入未转义"
+
+    def test_回款统计附两个维度对比sheet(self):
+        buckets = {
+            "by_customer_type": [
+                {
+                    "label": "个人户",
+                    "receipt_amount": Decimal("100.00"),
+                    "performance_amount": Decimal("1.00"),
+                    "payable_amount": Decimal("1.00"),
+                    "ledger_count": 1,
+                }
+            ],
+            "by_product_category": [],
+        }
+        content = _build(
+            "payment-stats",
+            [
+                {
+                    "label": "1-30 天",
+                    "receipt_amount": Decimal("100.00"),
+                    "receipt_count": 1,
+                    "performance_amount": Decimal("1.00"),
+                    "payable_amount": Decimal("1.00"),
+                    "ledger_count": 1,
+                }
+            ],
+            buckets=buckets,
+        )
+        workbook = load_workbook(io.BytesIO(content))
+        assert workbook.sheetnames == ["回款统计", "客户类型对比", "产品类别对比"]
+
+    def test_业务统计状态转中文(self):
+        rows = [
+            {
+                "business_no": "YW001",
+                "business_date": date(2026, 10, 1),
+                "customer_name": "测试客户",
+                "owner_personnel_name": "张三",
+                "status": 2,
+                "total_sale_amount": Decimal("100.00"),
+                "total_ship_amount": Decimal("100.00"),
+                "total_received_amount": Decimal("100.00"),
+                "performance_amount": Decimal("1.00"),
+                "payable_amount": Decimal("1.00"),
+            }
+        ]
+        text = _sheet_text(_build("business-stats", rows))
+        assert "已完成" in text
+
+
+def _member(
+    personnel_id: int,
+    name: str,
+    *,
+    kind: str = "regular",
+    performance: str = "0.00",
+    payable: str = "0.00",
+    adjust: str = "0.00",
+    reason: str | None = None,
+) -> dict:
+    return {
+        "personnel_id": personnel_id,
+        "personnel_name": name,
+        "role_code": "salesperson",
+        "is_probation": 0,
+        "member_kind": kind,
+        "unassigned_reason": reason,
+        "performance_sum": Decimal(performance),
+        "payable_sum": Decimal(payable),
+        "adjust_extra": Decimal(adjust),
+        "adjust_deduct": Decimal("0"),
+        "adjust_net": Decimal(adjust),
+        "net_total": Decimal(payable) + Decimal(adjust),
+        "ledger_ids": [],
+    }
+
+
+def _department_data(
+    team_text: str = "12.5",
+    company_text: str = "5",
+    *,
+    second_has_aggregate: bool = False,
+) -> dict:
+    """一份含成员、零成员团队与未分配人员的部门汇总出参。
+
+    ``second_has_aggregate`` 打开后两位经理都有月结聚合行，用于验证
+    全公司 5% 按人数累计（零成员团队默认不发 5%）。
+    """
+    second_aggregate = Decimal("600.00") if second_has_aggregate else Decimal("0")
+    share_count = 2 if second_has_aggregate else 1
+    aggregate_total = Decimal("1850.00") + second_aggregate
+    payable_total = Decimal("10000.00") + Decimal("2000.00") + aggregate_total
+    return {
+        "settlement_month": "2026-10",
+        "params": {
+            "team_text": team_text,
+            "company_text": company_text,
+            "manager_personal_included": 0,
+            "params_as_of": "2026-10-31",
+        },
+        "teams": [
+            {
+                "manager_id": 1,
+                "manager_name": "张经理",
+                "manager_status": 1,
+                "member_count": 1,
+                "team_base": Decimal("10000.00"),
+                "team_share_amount": Decimal("1250.00"),
+                "company_share_amount": Decimal("600.00"),
+                "has_aggregate": True,
+                "aggregate_amount": Decimal("1850.00"),
+                "team_subtotal": Decimal("1850.00"),
+                "company_base_ratio": Decimal("0.8333"),
+                "adjust_extra": Decimal("0"),
+                "adjust_deduct": Decimal("0"),
+                "adjust_net": Decimal("0"),
+                "net_total": Decimal("1850.00"),
+                "frozen_amount": None,
+                "aggregate_ledger_id": None,
+                "members": [
+                    _member(
+                        2,
+                        "李业务",
+                        performance="10000.00",
+                        payable="10000.00",
+                    )
+                ],
+            },
+            {
+                "manager_id": 3,
+                "manager_name": "王经理",
+                "manager_status": 1,
+                "member_count": 0,
+                "team_base": Decimal("0"),
+                "team_share_amount": Decimal("0"),
+                "company_share_amount": second_aggregate,
+                "has_aggregate": second_has_aggregate,
+                "aggregate_amount": second_aggregate,
+                "team_subtotal": second_aggregate,
+                "company_base_ratio": Decimal("0"),
+                "adjust_extra": Decimal("0"),
+                "adjust_deduct": Decimal("0"),
+                "adjust_net": Decimal("0"),
+                "net_total": second_aggregate,
+                "frozen_amount": None,
+                "aggregate_ledger_id": None,
+                "members": [],
+            },
+        ],
+        "unassigned": [
+            _member(
+                4,
+                "赵未分配",
+                performance="2000.00",
+                payable="2000.00",
+                reason="无经理或上级非营销经理",
+            )
+        ],
+        "company": {
+            "team_base_total": Decimal("10000.00"),
+            "company_base": Decimal("12000.00"),
+            "company_share_pct": company_text,
+            "company_share_amount": Decimal("600.00"),
+            "company_share_count": share_count,
+            "company_share_total": Decimal("600.00") * share_count,
+        },
+        "reconciliation": {
+            "team_member_payable_total": Decimal("10000.00"),
+            "unassigned_payable_total": Decimal("2000.00"),
+            "team_share_total": Decimal("1250.00"),
+            "company_share_total": Decimal("600.00") * share_count,
+            "aggregate_payable_total": aggregate_total,
+            "aggregate_rounding_diff": Decimal("0"),
+            "adjust_net_total": Decimal("0"),
+            "payable_total": payable_total,
+            "team_base_total": Decimal("10000.00"),
+            "unassigned_performance_total": Decimal("2000.00"),
+            "other_team_base": Decimal("0"),
+            "other_team_member_payable_total": Decimal("0"),
+            "other_team_share_total": Decimal("0"),
+            "other_team_company_share_total": Decimal("0"),
+            "other_team_aggregate_total": Decimal("0"),
+            "other_adjust_net_total": Decimal("0"),
+            "company_base": Decimal("12000.00"),
+        },
+        "totals": {},
+    }
+
+
+def _build_department(data: dict) -> bytes:
+    return report_export.build_workbook(
+        code="department-summary",
+        title="部门绩效工资汇总表",
+        filters="统计月份 2026-10",
+        rows=[],
+        summary=None,
+        buckets=None,
+        department=data,
+        template_version="V1.2",
+        operator_name="admin",
+        company_name="衍水集团",
+    )
+
+
+class Test部门汇总签字稿:
+    """签字稿少了团队分成/5% 块/未分配/零成员团队，合计就会小于应发。"""
+
+    def test_五块顺序完整(self):
+        text = _sheet_text(_build_department(_department_data()))
+        titles = [
+            "一、团队分成汇总",
+            "二、全公司分成（每位有聚合行",
+            "三、对账汇总",
+            "四、团队成员明细",
+            "五、未分配人员明细",
+        ]
+        positions = [text.index(title) for title in titles]
+        assert positions == sorted(positions), "签字稿块顺序错乱"
+        assert "财务复核" in text and "领导签字" in text
+
+    def test_零成员团队与未分配行存在(self):
+        text = _sheet_text(_build_department(_department_data()))
+        assert "王经理" in text
+        assert "赵未分配" in text
+        assert "无经理或上级非营销经理" in text
+
+    def test_全公司分成按计入次数累计(self):
+        """两位有聚合行的经理各计一次 5%；零成员团队不产生分成。"""
+        one = _department_data()
+        text = _sheet_text(_build_department(one))
+        assert text.count("全公司分成（每位有聚合行") == 1
+        assert "共 1 次" in text
+        assert "13850" in text
+
+        two = _department_data(second_has_aggregate=True)
+        text = _sheet_text(_build_department(two))
+        assert "共 2 次" in text
+        # 团队成员应付 10000 + 未分配 2000 + 聚合 2450
+        assert "14450" in text
+
+    def test_应发合计取对账口径(self):
+        text = _sheet_text(_build_department(_department_data()))
+        assert "应发合计" in text
+        # Excel 数值单元格读回为 int/float，金额断言只看数值本身
+        assert "13850" in text
+
+    def test_聚合行舍入差单列(self):
+        data = _department_data()
+        data["reconciliation"]["aggregate_rounding_diff"] = Decimal("-0.02")
+        text = _sheet_text(_build_department(data))
+        assert "聚合行舍入差" in text
+        assert "-0.02" in text
+
+    def test_比例标题参数化(self):
+        text = _sheet_text(_build_department(_department_data("20", "6")))
+        assert "团队分成（20%）" in text
+        assert "6%" in text
+        assert "12.5%" not in text
+        assert "5%" not in text.replace("6%", "")

backend/tests/unit/test_settlement_helpers.py

@@ -0,0 +1,29 @@
+"""月结取参锚点测试。
+
+守的是：月结参数快照按**所属月月末**解析，而不是生成日 —— 用 date.today()
+取参会让补生成/重新生成历史月份的经理分成与月工资随操作日期漂移，
+同一月份两次生成金额不同（违背「参数按生效日期时点化」红线）。
+"""
+
+from datetime import date
+
+from app.services.settlement_service import _month_end
+
+
+class TestMonthEnd:
+    """YYYY-MM → 所属月最后一天（含大小月与闰年）。"""
+
+    def test_大月31日(self) -> None:
+        assert _month_end("2026-10") == date(2026, 10, 31)
+
+    def test_小月30日(self) -> None:
+        assert _month_end("2026-09") == date(2026, 9, 30)
+
+    def test_二月平年28日(self) -> None:
+        assert _month_end("2026-02") == date(2026, 2, 28)
+
+    def test_二月闰年29日(self) -> None:
+        assert _month_end("2028-02") == date(2028, 2, 29)
+
+    def test_跨年十二月(self) -> None:
+        assert _month_end("2026-12") == date(2026, 12, 31)

db/init/init-dev.sql

@@ -455,7 +455,11 @@ INSERT INTO param_definitions (id, param_code, param_name, param_group, value_ty
 (17, 'approval.secondary_allocation.enabled', '二次分配审批开关', '审批开关', 'BOOL', NULL, 'NONE', NULL, '1', NULL, NULL, '0=二次分配方案提交即生效（系统自动通过全节点留痕，留痕不断链）；1=提交后进入财务复核→领导审核审批流。默认开启（澄清 #5 业务答复 2026-10-19），业务可关闭', 17),
 (18, 'approval.monthly_settlement.enabled', '月度结算审批开关', '审批开关', 'BOOL', NULL, 'NONE', NULL, '1', NULL, NULL, '月度结算审批链开关（④ 月结提交时消费）：0=结算生成即生效，1=走财务复核→领导审核审批流。默认开启（澄清 #7 业务答复 2026-10-19，月结涉及工资发放从严），业务可关闭', 18),
 (19, 'approval.adjustment.enabled', '调整单审批开关', '审批开关', 'BOOL', NULL, 'NONE', NULL, '0', NULL, NULL, '0=调整单提交即生效（系统自动通过留痕）；1=走财务复核→领导审核审批流。调整单是已锁定月份补发/扣减的唯一通道（澄清 #9：走同一审批链，默认值业务未明确，暂按直接生效，业务可开启）', 19),
-(20, 'manager.personal.included', '经理个人户计入聚合基数', '经理分成', 'BOOL', NULL, 'NONE', NULL, '0', NULL, NULL, '经理 12.5%+5% 聚合时是否计入经理本人名下经理个人户业绩（澄清 #12 业务答复 2026-10-19：作为参数配置、手动调整是否纳入）：0=不计入（默认，暂口径） 1=计入', 20);
+(20, 'manager.personal.included', '经理个人户计入聚合基数', '经理分成', 'BOOL', NULL, 'NONE', NULL, '0', NULL, NULL, '经理 12.5%+5% 聚合时是否计入经理本人名下经理个人户业绩（澄清 #12 业务答复 2026-10-19：作为参数配置、手动调整是否纳入）：0=不计入（默认，暂口径） 1=计入', 20),
+-- 预警规则参数（M4 ⑧ 工作台，澄清 #10「做成参数化规则便于调整」）
+(21, 'warning.enabled', '风险预警总开关', '预警规则', 'BOOL', NULL, 'NONE', NULL, '1', NULL, NULL, '工作台风险预警区块总开关：0=关闭（不扫描不展示） 1=开启（默认）', 21),
+(22, 'warning.receipt.overdue.days', '回款逾期天数阈值', '预警规则', 'INT', '天', 'NONE', NULL, '90', '1', NULL, '发货后超过该天数仍未回款的发货批次触发预警（澄清 #10 建议默认 90 天）', 22),
+(23, 'warning.approval.timeout.days', '审批超时天数阈值', '预警规则', 'INT', '天', 'NONE', NULL, '3', '1', NULL, '待审批单提交后超过该天数未处理触发预警（澄清 #10 建议默认 3 天）', 23);
 
 INSERT INTO param_values (id, param_id, dimension_value, effective_date, value_text, batch_id) VALUES
 (1, 1, 'salesperson', '2026-02-17', '10', 1),
@@ -481,7 +485,11 @@ INSERT INTO param_values (id, param_id, dimension_value, effective_date, value_t
 (20, 17, '', '2026-01-01', '1', 1),
 (21, 18, '', '2026-01-01', '1', 1),
 (22, 19, '', '2026-01-01', '0', 1),
-(25, 20, '', '2026-01-01', '0', 1);
+(25, 20, '', '2026-01-01', '0', 1),
+-- 预警规则参数生效值（M4 ⑧）
+(26, 21, '', '2026-10-19', '1', 1),
+(27, 22, '', '2026-10-19', '90', 1),
+(28, 23, '', '2026-10-19', '3', 1);
 
 -- ---------------------------------------------------------------------------
 -- 业务表（V5 迁移；业务编号自动生成，五项汇总冗余列由服务层事务内维护）
@@ -874,4 +882,4 @@ CREATE TABLE alembic_version (
     CONSTRAINT alembic_version_pkc PRIMARY KEY (version_num)
 )CHARSET=utf8mb4 ENGINE=InnoDB COLLATE utf8mb4_general_ci;
 
-INSERT INTO alembic_version (version_num) VALUES ('3bca400421c6');
+INSERT INTO alembic_version (version_num) VALUES ('90653814a421');

db/migration/V10__warning_rule_params.sql

@@ -0,0 +1,16 @@
+-- Running upgrade ba0217f5091b -> 90653814a421
+
+INSERT INTO param_definitions (id, param_code, param_name, param_group, value_type, unit, dimension_type, options_text, default_value, value_min, value_max, description, sort_order, status) VALUES (21, 'warning.enabled', '风险预警总开关', '预警规则', 'BOOL', NULL, 'NONE', NULL, '1', NULL, NULL, '工作台风险预警区块总开关：0=关闭（不扫描不展示） 1=开启（默认）', 21, 1);
+
+INSERT INTO param_definitions (id, param_code, param_name, param_group, value_type, unit, dimension_type, options_text, default_value, value_min, value_max, description, sort_order, status) VALUES (22, 'warning.receipt.overdue.days', '回款逾期天数阈值', '预警规则', 'INT', '天', 'NONE', NULL, '90', '1', NULL, '发货后超过该天数仍未回款的发货批次触发预警（澄清 #10 建议默认 90 天）', 22, 1);
+
+INSERT INTO param_definitions (id, param_code, param_name, param_group, value_type, unit, dimension_type, options_text, default_value, value_min, value_max, description, sort_order, status) VALUES (23, 'warning.approval.timeout.days', '审批超时天数阈值', '预警规则', 'INT', '天', 'NONE', NULL, '3', '1', NULL, '待审批单提交后超过该天数未处理触发预警（澄清 #10 建议默认 3 天）', 23, 1);
+
+INSERT INTO param_values (id, param_id, dimension_value, effective_date, value_text, batch_id) VALUES (26, 21, '', '2026-10-19', '1', 1);
+
+INSERT INTO param_values (id, param_id, dimension_value, effective_date, value_text, batch_id) VALUES (27, 22, '', '2026-10-19', '90', 1);
+
+INSERT INTO param_values (id, param_id, dimension_value, effective_date, value_text, batch_id) VALUES (28, 23, '', '2026-10-19', '3', 1);
+
+UPDATE alembic_version SET version_num='90653814a421' WHERE alembic_version.version_num = 'ba0217f5091b';
+

db/migration/V7__add_ledger_settlements_adjustments.sql

@@ -93,19 +93,19 @@ CREATE TABLE performance_ledgers (
     create_time DATETIME NOT NULL COMMENT '创建时间' DEFAULT CURRENT_TIMESTAMP, 
     update_time DATETIME NOT NULL COMMENT '更新时间' DEFAULT CURRENT_TIMESTAMP ON UPDATE CURRENT_TIMESTAMP, 
     CONSTRAINT pk_performance_ledgers PRIMARY KEY (id), 
-    CONSTRAINT fk_performance_ledger_personnel_id FOREIGN KEY(personnel_id) REFERENCES personnel (id) ON DELETE RESTRICT, 
-    CONSTRAINT fk_performance_ledger_receipt_id FOREIGN KEY(receipt_id) REFERENCES receipts (id) ON DELETE RESTRICT, 
-    CONSTRAINT fk_performance_ledger_settlement_id FOREIGN KEY(settlement_id) REFERENCES monthly_settlements (id) ON DELETE RESTRICT, 
-    CONSTRAINT uk_performance_ledger_receipt_id_calc_version UNIQUE (receipt_id, calc_version)
+    CONSTRAINT fk_performance_ledgers_personnel_id FOREIGN KEY(personnel_id) REFERENCES personnel (id) ON DELETE RESTRICT, 
+    CONSTRAINT fk_performance_ledgers_receipt_id FOREIGN KEY(receipt_id) REFERENCES receipts (id) ON DELETE RESTRICT, 
+    CONSTRAINT fk_performance_ledgers_settlement_id FOREIGN KEY(settlement_id) REFERENCES monthly_settlements (id) ON DELETE RESTRICT, 
+    CONSTRAINT uk_performance_ledgers_receipt_id_calc_version UNIQUE (receipt_id, calc_version)
 )CHARSET=utf8mb4 ENGINE=InnoDB COMMENT='绩效核算台账表（append-only 版本行；重算插新版本旧行仅翻 is_active）' COLLATE utf8mb4_general_ci;
 
-CREATE INDEX idx_performance_ledger_business_id ON performance_ledgers (business_id);
+CREATE INDEX idx_performance_ledgers_business_id ON performance_ledgers (business_id);
 
-CREATE INDEX idx_performance_ledger_month_active ON performance_ledgers (settlement_month, is_active);
+CREATE INDEX idx_performance_ledgers_month_active ON performance_ledgers (settlement_month, is_active);
 
-CREATE INDEX idx_performance_ledger_month_personnel_type ON performance_ledgers (settlement_month, personnel_id, calc_type);
+CREATE INDEX idx_performance_ledgers_month_personnel_type ON performance_ledgers (settlement_month, personnel_id, calc_type);
 
-CREATE INDEX idx_performance_ledger_personnel_id ON performance_ledgers (personnel_id);
+CREATE INDEX idx_performance_ledgers_personnel_id ON performance_ledgers (personnel_id);
 
 ALTER TABLE approval_orders MODIFY order_type TINYINT NOT NULL COMMENT '审批对象类型：1二次分配方案 2月度结算 3调整单';
 

db/migration/V9__add_secondary_allocations_uk.sql

@@ -0,0 +1,13 @@
+-- Running upgrade c7d2e5a81f30 -> ba0217f5091b
+
+SET @uk_exists := (SELECT COUNT(*) FROM information_schema.TABLE_CONSTRAINTS WHERE CONSTRAINT_SCHEMA = DATABASE() AND TABLE_NAME = 'business_secondary_allocations' AND CONSTRAINT_NAME = 'uk_business_secondary_allocations_business_personnel');
+
+SET @ddl := IF(@uk_exists = 0, 'ALTER TABLE business_secondary_allocations ADD CONSTRAINT uk_business_secondary_allocations_business_personnel UNIQUE (business_id, personnel_id)', 'DO 0');
+
+PREPARE stmt FROM @ddl;
+
+EXECUTE stmt;
+
+DEALLOCATE PREPARE stmt;
+
+UPDATE alembic_version SET version_num='ba0217f5091b' WHERE alembic_version.version_num = 'c7d2e5a81f30';

docker/docker-compose.dev.yml

@@ -38,6 +38,8 @@ services:
     restart: unless-stopped
     environment:
       TZ: Asia/Shanghai
+      # 健康检查脚本在容器内展开（密码不进宿主进程命令行，模式同 mysql）
+      REDIS_PASSWORD: ${REDIS_PASSWORD}
     # appendonly 开启 AOF，容器重启后验证码黑名单等数据不丢
     command: redis-server --appendonly yes --requirepass ${REDIS_PASSWORD}
     volumes:

docs/design/视觉方向预览.html

@@ -35,7 +35,7 @@
 
     --ys-radius: 10px;
     --ys-radius-sm: 7px;
-    --ys-font: 'PingFang SC', 'Microsoft YaHei', 'Noto Sans SC', -apple-system,
+    --ys-font: 'Noto Sans SC', 'PingFang SC', -apple-system,
       'Segoe UI', 'Helvetica Neue', Arial, sans-serif;
     --ys-ease: cubic-bezier(0.25, 0.1, 0.25, 1);
 
@@ -46,8 +46,8 @@
     /* 极微噪点：去除大色块的塑料感（内联 SVG，无外部依赖） */
     --ys-noise: url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' width='160' height='160'%3E%3Cfilter id='n'%3E%3CfeTurbulence type='fractalNoise' baseFrequency='0.8' numOctaves='2' stitchTiles='stitch'/%3E%3C/filter%3E%3Crect width='160' height='160' filter='url(%23n)'/%3E%3C/svg%3E");
 
-    /* 品牌字：思源黑体（现代几何黑体；实施时自托管 4 字子集，内网可用） */
-    --ys-font-brand: 'Noto Sans SC', 'PingFang SC', 'Microsoft YaHei', sans-serif;
+    /* 品牌字：思源黑体（现代几何黑体；实施时自托管 4 字子集，内网可用）；栈内禁用微软雅黑等需授权字体 */
+    --ys-font-brand: 'Noto Sans SC', 'Source Han Sans SC', 'HarmonyOS Sans SC', 'PingFang SC', sans-serif;
   }
 
   * { box-sizing: border-box; margin: 0; padding: 0; }
@@ -556,8 +556,8 @@
         <div class="bc-cap">B · 思源黑体 300 细体 · 0.42em</div>
       </div>
       <div class="bc">
-        <div style="font-family:'Microsoft YaHei',sans-serif;font-weight:600;letter-spacing:.25em;font-size:16px">衍水集团</div>
-        <div class="bc-cap">C · 微软雅黑 600 · 0.25em</div>
+        <div style="font-weight:600;letter-spacing:.25em;font-size:16px">衍水集团</div>
+        <div class="bc-cap">C · 系统默认 600（不指定字体，展示回退效果）· 0.25em</div>
       </div>
     </div>
   </section>
@@ -936,7 +936,7 @@
 <script src="echarts.min.js"></script>
 <script>
   /* 仪表盘图表：ECharts 定制主题（圆角柱 / 无网格线 / 浅灰轴标签）——实施时前端引入 echarts 依赖 */
-  const chartFont = "'PingFang SC','Microsoft YaHei','Noto Sans SC',sans-serif";
+  const chartFont = "'Noto Sans SC','PingFang SC',sans-serif";
   const rev = echarts.init(document.getElementById('chartRev'), null, { renderer: 'svg' });
   rev.setOption({
     grid: { left: 0, right: 0, top: 6, bottom: 20, containLabel: true },

docs/superpowers/plans/2026-10-12-剩余开发计划.md

@@ -45,12 +45,12 @@
 ② 基础数据管理 ✅                  ← 人员引用 ① 岗位角色（外键上游）
 ③ 业务数据管理 ✅                  ← 引用 ② 人员/产品/客户
 │                                    增量（2026-10-15）：二次分配方案（合同刚建立时录入）
-④ 绩效工资核算                     ← 消费 ① 参数快照（按回款到账日）+ ②③ 数据
-│                                    增量（2026-10-15）：月度结算/调整单/负数工资；二次分配分摊（语义待澄清）
-⑦ 复核审批流（新）                 ← 月结/二次分配的审批链（营销后勤→财务→领导）；登录角色体系扩展
-⑤ 报表统计（∥ ⑥ T+ 同步）         ← ⑤ 只读消费 ③④；签字导出模板依赖 ⑦ 与公司信息；⑥ 受 IT 字段映射制约
-⑧ 工作台（新）                     ← 消费 ④⑤⑥⑦ 数据的聚合展示层
-⑨ 备份恢复与运维检查（新）         ← 独立于业务块，可与任一批次并行，建议尽早
+④ 绩效工资核算 ✅                  ← 消费 ① 参数快照（按回款到账日）+ ②③ 数据
+│                                    增量（2026-10-15）：月度结算/调整单/负数工资；二次分配分摊（#1–#3 答复空白，开发侧暂定口径已实现，见 3.3.1）
+⑦ 复核审批流（新）✅               ← 月结/二次分配的审批链（营销后勤→财务→领导）；登录角色体系扩展
+⑤ 报表统计 ✅（∥ ⑥ T+ 同步）       ← ⑤ 只读消费 ③④；签字导出模板依赖 ⑦ 与公司信息；⑥ 受 IT 字段映射制约（待 IT 18 项答复）
+⑧ 工作台（新）✅                   ← 消费 ④⑤⑥⑦ 数据的聚合展示层
+⑨ 备份恢复与运维检查（新）✅       ← 独立于业务块，可与任一批次并行，建议尽早
 ```
 
 ### 1.2 顺序论证（要点）
@@ -68,12 +68,12 @@
 | ① 系统设置与参数体系 | 岗位角色 CRUD + 模板绑定；参数目录/版本化存储/按日期取值/变更留痕/对比/导出；公式纯函数；计算预览。**✅ 已完成**。增量（2026-10-15）：公司信息配置（公司名称、logo 等基本信息）；审批开关配置走参数体系；新增参数一律进参数注册表（用户重申：参数配置尽量灵活） | （原验收已达成）增量：公司信息可配置并用于登录页与导出页眉；审批开关参数化，关闭直接生效、开启走审批 |
 | ② 基础数据管理 | 人员（岗位/工资标准/团队/辐射区域/拓展计划）、产品类型与目录、业务(客户)与归属变更。**✅ 已完成** | 三类数据可维护并留痕；人员岗位引用 ① 岗位表；表含 T+ 预留列；客户分类（个人户/经理个人户/企业户）与归属修改不回溯历史 |
 | ③ 业务数据管理 | 业务明细+指导价、发货（批次/运费/发货日）、回款（批次号/到账日/以物抵顶/手动指定发货批次）、毛利润（不含运费）、客户评级计算器。**✅ 已完成**。增量（2026-10-15）：二次分配方案 —— 只出现在合同刚建立时；合同建立时可手动选择参与二次分配的业务员；分配比例不要求合计 100%；审批开关开启时走审批 | （原验收已达成）增量：合同建立时可录入参与业务员与比例（不强制合计 100%）；开关关闭直接生效；方案修改不影响已结算月份 |
-| ④ 绩效工资核算 | 核算引擎（按回款到账日取参数）、单笔台账+核销防重、经理 12.5%+5%、试用期/年累计 18000、起付 60% 与 R×R、预付款/以物抵顶、月工资（分岗口径）、重算授权留痕。增量（2026-10-15）：月度结算（按确认回款和计算快照生成）；支持负数工资、扣补说明和调整单；结算后锁定 —— 修改源数据不影响已结算结果，只产生提示、历史记录和后续调整；二次分配分摊（语义待澄清，见 3.3） | 任一笔回款可复算到分（零误差）；同笔回款不重复核算；08-13 前后企业户 2‰/3‰ 回溯正确；月工资表可生成。增量：任一月份可出月结快照并锁定；已锁月份源数据变更只产生提示与历史，金额不变；调整单留痕可追溯 |
-| ⑤ 报表统计 | 个人绩效明细、部门汇总、业务统计、回款区间统计、Excel 导出与打印。增量（2026-10-15）：导出模板围绕财务复核和领导签字设计 | 四表口径与台账一致且可下钻单笔；导出精度与页面一致。增量：导出模板含复核/签字栏与公司信息页眉 |
-| ⑥ T+ 数据同步 | 五类数据抓取/清洗/入库、唯一键去重、失败重试、同步日志、周定时+手动触发 | 手动同步幂等（重跑不重复入库）；失败有日志与重试；不覆盖人工字段 |
-| ⑦ 复核审批流（新） | 月结与二次分配的审批链：营销后勤提交 → 财务复核 → 领导审核；审批开关配置（参数化，关闭直接生效）；审批意见与版本；登录角色体系扩展（营销后勤/财务/领导为系统新登录角色，激活闲置的 permissions/role_permissions） | 开关关闭时提交即生效；开启时三级流转全程留痕；每级意见与版本可追溯；重算/改单产生新版本，不覆盖既有审批记录 |
-| ⑧ 工作台（新） | 经营绩效总览、待办事项、风险预警、最近同步/计算/审批动态 | 四区块出数口径与台账/审批/同步日志一致可下钻；预警规则参数化可配置 |
-| ⑨ 备份恢复与运维检查（新） | MySQL 定时备份与恢复演练、运维检查（容器/磁盘/日志/Redis/同步状态）、检查清单与脚本 | 任一备份可按文档恢复成功；检查项脚本化输出健康报告 |
+| ④ 绩效工资核算 | 核算引擎（按回款到账日取参数）、单笔台账+核销防重、经理 12.5%+5%、试用期/年累计 18000、起付 60% 与 R×R、预付款/以物抵顶、月工资（分岗口径）、重算授权留痕。增量（2026-10-15）：月度结算（按确认回款和计算快照生成）；支持负数工资、扣补说明和调整单；结算后锁定 —— 修改源数据不影响已结算结果，只产生提示、历史记录和后续调整；二次分配分摊（#1–#3 答复空白，开发侧暂定口径已实现，见 3.3.1） | 任一笔回款可复算到分（零误差）；同笔回款不重复核算；08-13 前后企业户 2‰/3‰ 回溯正确；月工资表可生成。增量：任一月份可出月结快照并锁定；已锁月份源数据变更只产生提示与历史，金额不变；调整单留痕可追溯 |
+| ⑤ 报表统计 | 个人绩效明细、部门汇总、业务统计、回款区间统计、Excel 导出与打印。增量（2026-10-15）：导出模板围绕财务复核和领导签字设计。**✅ 已完成（2026-10-19）** | 四表口径与台账一致且可下钻单笔；导出精度与页面一致。增量：导出模板含复核/签字栏与公司信息页眉 |
+| ⑥ T+ 数据同步 | 五类数据抓取/清洗/入库、唯一键去重、失败重试、同步日志、周定时+手动触发。**⏳ 阻塞（IT 18 项未答复）** | 手动同步幂等（重跑不重复入库）；失败有日志与重试；不覆盖人工字段 |
+| ⑦ 复核审批流（新） | 月结与二次分配的审批链：营销后勤提交 → 财务复核 → 领导审核；审批开关配置（参数化，关闭直接生效）；审批意见与版本；登录角色体系扩展（营销后勤/财务/领导为系统新登录角色，激活闲置的 permissions/role_permissions）。**✅ 已完成（2026-10-19；权限细目待业务清单）** | 开关关闭时提交即生效；开启时三级流转全程留痕；每级意见与版本可追溯；重算/改单产生新版本，不覆盖既有审批记录 |
+| ⑧ 工作台（新） | 经营绩效总览、待办事项、风险预警、最近同步/计算/审批动态。**✅ 已完成（2026-10-19）** | 四区块出数口径与台账/审批/同步日志一致可下钻；预警规则参数化可配置 |
+| ⑨ 备份恢复与运维检查（新） | MySQL 定时备份与恢复演练、运维检查（容器/磁盘/日志/Redis/同步状态）、检查清单与脚本。**✅ 已完成（2026-10-16）** | 任一备份可按文档恢复成功；检查项脚本化输出健康报告 |
 
 ### 1.4 里程碑（交付批次）
 
@@ -81,9 +81,9 @@
 | --- | --- | --- |
 | **M1** | ① 系统设置与参数体系 | ✅ 已完成（2026-10-13 推送 feat/system-params） |
 | **M2** | ② + ③ | ✅ 已完成（2026-10-13 分支 feat/base-business-data） |
-| **M3** | ① 增量（公司信息/审批开关）+ ③ 增量（二次分配录入）+ ④ 绩效工资核算（含月结/调整单/负数工资）+ ⑦ 复核审批流 | 核心闭环「核算 → 提交 → 财务复核 → 领导审核 → 锁定」；开工前必须澄清：二次分配分摊语义（3.3-1）、经理个人户基数（开放问题 #7）；内部建议顺序 ①增量 → ③增量 → ⑦ 审批框架 → ④ 核算 → 月结与审批串联 |
-| **M4** | ⑤ 报表（含财务复核/领导签字导出模板）+ ⑥ T+ 同步（并行）+ ⑧ 工作台 | ⑥ 受 IT 制约，谁先就绪谁先交；⑧ 消费 ④⑤⑥⑦ 出数，排其后 |
-| **⑨ 备份恢复与运维检查** | 不占独立批次，随任一批次并行（建议 M3 期间并行交付） | 数据持续积累，备份先行；不依赖业务模块进度 |
+| **M3** | ① 增量（公司信息/审批开关）+ ③ 增量（二次分配录入）+ ④ 绩效工资核算（含月结/调整单/负数工资）+ ⑦ 复核审批流。**✅ 已完成（2026-10-19，feat/m3-increments）** | 核心闭环「核算 → 提交 → 财务复核 → 领导审核 → 锁定」已交付；余 3.3-1 答复与审批权限细目。开工前澄清项：二次分配分摊语义（3.3-1）、经理个人户基数（开放问题 #7，已参数化） |
+| **M4** | ⑤ 报表（含财务复核/领导签字导出模板）+ ⑥ T+ 同步（并行）+ ⑧ 工作台。**✅ ⑤⑧ 已完成（2026-10-19）；⑥ 待 IT 18 项答复** | ⑥ 受 IT 制约，谁先就绪谁先交；⑧ 消费 ④⑤⑥⑦ 出数，排其后 |
+| **⑨ 备份恢复与运维检查** | 不占独立批次，随任一批次并行（建议 M3 期间并行交付）。**✅ 已完成（2026-10-16）** | 数据持续积累，备份先行；不依赖业务模块进度 |
 
 ### 1.5 需求依据对照
 
@@ -95,7 +95,7 @@
 | ④ | 需规 2.3.1–2.3.3；对照表 #3/#4/#6/#7/#11/#15/#16/#17/#20–#24；增量见 3.1(一)(四) | 协助 25%；经理 8‰；26 天示例；含运费公式 |
 | ⑤ | 需规 2.4.1–2.4.3；对照表 #22（明细展示 R）；增量见 3.1(四) | — |
 | ⑥ | 需规各「同步 T+」条；对照表 #10/#26/#27 | — |
-| ⑦⑧⑨ 及各块增量 | **2026-10-15 功能清单核查补充（本文第三章，原文照录）**——尚未回填需规与对照表，引用以第三章原文为准 | 二次分配 ≠ 协助 25%：#15 作废的是「协助 25% 分成」条款，二次分配是合同建立时的新机制，关系待业务澄清（3.3-1） |
+| ⑦⑧⑨ 及各块增量 | **2026-10-15 功能清单核查补充（本文第三章，原文照录）**——已随 SRS V2.1（2026-10-19）回填；《问题与解决方案对照表》是否回填由用户决定 | 二次分配 ≠ 协助 25%：#15 作废的是「协助 25% 分成」条款，二次分配是合同建立时的新机制；#1–#3 答复仍空白，开发侧暂定口径已实现（3.3.1） |
 
 ---
 
@@ -610,11 +610,13 @@ git commit -m "test(system): 参数体系模块用例与测试记录"
 | 6 | 导出格式与列集合（是否含批次说明/操作人） | 以需规 2.3.1(四) 字段为准，导出前与业务对一次列 |
 | 7 | 经理个人户业绩如何进入 12.5%+5%（裁决 #7 的具体衔接：该业绩是否计入「本人带领业务员」基数） | ④ 开工前必须确认（影响台账归属字段设计） |
 
+> **2026-10-20 回填**：上述开放问题均已有结论，原表保留为 2026-10-12 设计时快照。#1 → 澄清 #14（首日整 10‰，A 口径）；#2 → #18（按 2‰ 回溯，双种子保留）；#3 → #15（一期仅 FULL，BALANCE 留参数位）；#4 → #16（撤 `probation.salary.basic`，读 `personnel.salary_standard`）；#5 → #17（查看放开登录用户、修改仅管理员）；#6 → 催办清单三、R3；#7 → #12（`manager.personal.included` 参数，默认 0=不计入）。
+
 ---
 
 ## 第三章 2026-10-15 功能清单核查补充（新增需求）
 
-> **来源与地位：** 用户以现有功能清单核查后补充的需求（2026-10-15）。本章 3.1 为**原文照录**（未做任何改写），3.2 起为开发侧归属与推演，**两者严格区分**；引用新需求一律以 3.1 原文为准。本批内容尚未回填需规文档与《问题与解决方案对照表》，是否回填由用户决定。任务级实施计划在对应里程碑开工前按第二章同粒度补齐。
+> **来源与地位：** 用户以现有功能清单核查后补充的需求（2026-10-15）。本章 3.1 为**原文照录**（未做任何改写），3.2 起为开发侧归属与推演，**两者严格区分**；引用新需求一律以 3.1 原文为准。本批内容已随《需求规格说明书》V2.1（2026-10-19）回填；《问题与解决方案对照表》是否回填由用户决定。任务级实施计划在对应里程碑开工前按第二章同粒度补齐。
 
 ### 3.1 需求原文（照录）
 
@@ -656,6 +658,7 @@ git commit -m "test(system): 参数体系模块用例与测试记录"
 #### （六）系统设置
 
 - 公司信息配置：公司名称、logo 等基本信息
+- **2026-10-20 回填**：参数注册表已扩至 22 项（V8/V10 增补审批开关、试用期迁移、预警阈值等）
 
 #### （七）参数配置强调
 
@@ -666,7 +669,7 @@ git commit -m "test(system): 参数体系模块用例与测试记录"
 #### (一) 二次分配方案 → ③ 录入 + ④ 分摊消费 + ⑦ 审批联动 + ④ 调整单衔接
 
 - 「只出现在合同刚建立时」→ 录入入口放业务创建流程（与 `businesses` 创建同事务或紧随其后）；合同建立后是否允许补录/修改未明说，方案修改的留痕方式待设计；
-- 「分配比例不要求合计 100%」→ 余额归属规则需求未说明（3.3-1），存储上只存各参与人比例、不强制校验合计；
+- 「分配比例不要求合计 100%」→ 余额归属规则需求未说明（3.3-1）；存储上只存各参与人比例、不强制校验合计。**2026-10-20 回填**：#1–#3 答复仍空白，开发侧已按暂定口径实现分摊拆行（余额归负责人、行合计守恒，见 3.3.1），答复后如有变更走口径调整；
 - 「修改不影响已结算月份」→ 月结快照天然隔离（快照固化当月结果），方案表需支持编辑 + 修改留痕；
 - 「已结算月份调整只能通过调整单或后续月份扣补」→ 调整单为统一承载机制，见 (四)。
 
@@ -676,7 +679,7 @@ git commit -m "test(system): 参数体系模块用例与测试记录"
 | --- | --- |
 | 经营绩效总览 | ④ 台账/月结（按人/团队/月份汇总） |
 | 待办事项 | ⑦ 待审批单、⑥ 同步失败、回款未指定批次（M2 已有该状态可复用） |
-| 风险预警 | 规则未定义（3.3-5），先落参数化规则容器 |
+| 风险预警 | 规则未定义（3.3-5），先落参数化规则容器。**2026-10-20 回填**：方向已答复参数化（#10），首批三条按默认落 V10 参数（逾期 90 天/审批超时 3 天/同步失败待 ⑥） |
 | 最近同步/计算/审批动态 | ⑥ 同步日志 + ④ 核算/月结记录 + ⑦ 审批记录 |
 
 #### (三) 复核审批 → ⑦ 新模块
@@ -687,9 +690,11 @@ git commit -m "test(system): 参数体系模块用例与测试记录"
 - 「审批意见与版本」→ 审批单带版本号：重算/改单产生新版本，旧版本与意见留痕不覆盖；
 - **登录角色体系扩展**：营销后勤/财务/领导是系统新登录角色（`roles` 表基础设施已有；`permissions`/`role_permissions` 自 M1 起闲置待权限清单，此处激活）——打破一期「营销人员不登录」的前提，但与该原则不矛盾（营销人员仍不登录，后勤/财务/领导是职能角色）。
 
+> **2026-10-20 回填**：审批框架与月结审批对象已交付（2026-10-19）；权限点清单仍待业务方给出（澄清 #6，催办 B-6），当前按 role_code 粗粒度运行，营销后勤暂不可见审批列表。
+
 #### (四) 月结、审批、报表 → ④ 月结子块 + ⑦ 审批 + ⑤ 导出模板
 
-- 月度结算 = 台账之上的月度汇总快照（按月生成、含状态机：草稿/待审/已审定/已锁定）；「确认回款」定义待澄清（3.3-3）；
+- 月度结算 = 台账之上的月度汇总快照（按月生成、含状态机：草稿/待审/已审定/已锁定）；「确认回款」已答复为人工确认、可手动关闭（3.3-3），月结按已确认回款取数；
 - 「支持负数工资」与既有裁决「负绩效按公式正常计算（不归零）」一致，无需改公式口径；
 - 调整单：新单据类型（补发/扣减方向、关联月份、扣补说明、审批状态）；
 - 「结算后锁定」：已锁月份的快照金额不可变；源数据修改只产生提示、历史记录和后续调整 —— 与 #19「归属变更不回溯历史」同一哲学，扩展到全部源数据；
@@ -708,6 +713,8 @@ git commit -m "test(system): 参数体系模块用例与测试记录"
 
 ### 3.3 待澄清问题（不阻塞收录，对应模块开工前须澄清）
 
+> **回填状态（2026-10-20）：** 下表保留 2026-10-15 原始问题与建议默认（历史快照）；业务答复与落实情况见 3.3.1。3.3-1 仍无业务答复，开发侧已按暂定口径实现分摊拆行，答复后如有变更按口径调整。
+
 | # | 事项 | 影响模块 | 建议默认处理 |
 | --- | --- | --- | --- |
 | 1 | 二次分配的**分配标的**（绩效金额？折算毛利润？业绩额？）与**余额归属**（合计 ≠100% 时差额归谁）；与已作废的「协助 25%」（#15）是何关系 | ④ 分摊逻辑与台账归属字段 | 未确认前 ④ 只落录入与存储，不实现分摊 |
@@ -718,13 +725,41 @@ git commit -m "test(system): 参数体系模块用例与测试记录"
 | 6 | 调整单是否走同一审批链；能否跨月调整已锁定月份 | ④⑦ | 建议走同一审批链；「后续月份扣补」为默认路径，跨月调整需授权留痕 —— 待确认 |
 | 7 | 待办事项的范围（除审批/同步失败外还含哪些，回款未指定批次是否算待办） | ⑧ | 按 3.2(二) 默认清单起步，业务确认后扩充 |
 
+### 3.3.1 答复回填（2026-10-19，2026-10-20 修订）
+
+> **修订说明（2026-10-20）：** 2026-10-19 版本把 24 项统一写成「全部落实并实现」，与 3.3-1 答复空白、开发侧暂定分摊的事实不符。本次按「业务答复 / 落实状态 / 关联项」重写；3.3-1 明确标注为开发侧暂定口径，不视为业务确认。
+>
+> 业务方 24 项答复于 2026-10-16 到达（回执见《待澄清问题清单_2026-10-15(1)(2).xlsx》H 列）。分组：确认按建议默认 13 项（#7/#8/#9/#10/#11/#13/#15/#17/#18/#21/#22/#23/#24，其中 #22 为模糊确认按不计入）；与默认不同、已按答复落实 4 项（#5/#14/#16/#19）；部分答复 3 项（#4/#6/#12）；仍开放 4 项（#1/#2/#3/#20）。未答复项对外跟催见 `docs/待答复催办清单_2026-10-19.md`。
+
+| 3.3# | 事项 | 业务答复（2026-10-16） | 落实状态（2026-10-20） | 关联项 / 证据 |
+| --- | --- | --- | --- | --- |
+| 1 | 二次分配标的与余额归属（含与 #15 协助 25% 的关系） | **未答复**（澄清 #1–#3 空白） | **开发侧暂定口径已实现**（非业务答复）：分配标的=绩效金额份额；参与人=份额×比例，负责人=全额−已分累计（余额归负责人）；行合计守恒；合计>100% 与负责人自分 400 拦截；重算作废全部拆行。协助 25% 维持仅记录不核算。**答复后校准** | 澄清 #1/#2/#3；催办一、A-1 至 A-3；实现 ccfd206 |
+| 2 | 二次分配审批开关默认值 | 默认开启，可手动关闭 | 已落实：V8 参数种子默认开启；关闭时提交即生效（自动通过留痕） | 澄清 #5；`approval.secondary_allocation.enabled` |
+| 3 | 「确认回款」定义 | 需人工确认动作，可手动关闭 | 已落实：月结按已确认回款取数；回款确认状态可手动关闭 | 澄清 #8 |
+| 4 | 审批角色权限清单 | 部分答复：先预设角色，名称与职权待客户确认 | 按最小授权运行：后勤=提交录入，财务=复核+导出，领导=审核只读；营销后勤暂不可见审批列表；permissions/role_permissions 细目待清单 | 澄清 #6；催办一、B-6 |
+| 5 | 风险预警规则 | 方向确认参数化；首批三条未点名 | 已按默认三条实现：`warning.enabled`、`warning.receipt.overdue.days=90`、`warning.approval.timeout.days=3`（V10）；同步失败类待 ⑥ | 澄清 #10 |
+| 6 | 调整单是否走同一审批链；能否跨月调整已锁月份 | 同一审批链；跨月需管理员授权并留痕 | 已落实：调整单走同一审批链；跨月调整需管理员授权并留痕 | 澄清 #9 |
+| 7 | 待办事项范围 | 待审批 + 同步失败 + 回款未指定批次起步 | 已落实：工作台待办三项；⑥ 未建时同步项显式降级为「模块未启用」；待办按角色过滤 | 澄清 #11 |
+
+#### 关联项表（与《待确认事项汇总_2026-10-16》及催办清单的对应）
+
+| 3.3# | 澄清清单编号 | 催办清单位置 | 实现落点 |
+| --- | --- | --- | --- |
+| 1 | #1/#2/#3（#15 为作废条款关系） | 一、A-1 至 A-3 | 二次分摊拆行（ccfd206） |
+| 2 | #5 | 已按答复执行（供核阅） | V8 迁移参数种子 |
+| 3 | #8 | 已按答复执行（供核阅） | 月结取数（settlement_service） |
+| 4 | #6 | 一、B-6 | permissions/role_permissions 待清单；当前按 role_code 粗粒度 |
+| 5 | #10 | 已按答复执行（供核阅） | V10 参数 + dashboard_service |
+| 6 | #9 | 已按答复执行（供核阅） | 调整单审批链与跨月授权 |
+| 7 | #11 | 已按答复执行（供核阅） | dashboard_service 待办三源 |
+
 ### 3.4 对路线图的影响（本次已修订）
 
-1.1 依赖图、1.3 范围与验收、1.4 里程碑、1.5 依据对照均已并入本批内容；第三章待 3.3 各项澄清后，按第二章同粒度补齐 M3 各增量块的任务级实施计划。
+1.1 依赖图、1.3 范围与验收、1.4 里程碑、1.5 依据对照均已并入本批内容。M3 各增量块已于 2026-10-19 交付；3.3-1 仍无业务答复，二次分摊当前按开发侧暂定口径运行，答复后补口径变更计划；3.3-4 的权限细目与 3.3-5 的预警规则仍待业务确认。⑥ T+ 同步在 IT 答复前不排任务级计划。
 
 ## 验证方式
 
 1. 计划内容与 `ai-aux/AI_CONTEXT.md` 需求裁决节逐条核对（口径无冲突、无遗漏作废条款）；
 2. 计划中的命令与项目现有命令体系一致（uv / pnpm / docker compose）；
 3. 首块每个任务有独立可测交付物；测试要点符合「模块整体完成时统一编写」约定（纯函数与 core 级随实现即时测）；
-4. 执行阶段验证：T1 后 `test_schema_sync.py` 通过；T2/T3 后纯单元全绿；T5 后冒烟链路完整；T8 后全量 301+ 用例与 e2e 全绿。
+4. 执行阶段验证：T1 后 `test_schema_sync.py` 通过；T2/T3 后纯单元全绿；T5 后冒烟链路完整；T8 后全量后端用例与 e2e 全绿（以 `backend/tests/README.md` 最新运行记录为准）。

docs/superpowers/plans/2026-10-19-M4-报表统计.md

@@ -0,0 +1,160 @@
+# M4 ⑤ 报表统计 · 任务级实施计划
+
+> 立项日期 2026-10-19；分支 feat/m3-increments。依据：需规 2.4 /《需求规格说明书》FR-029~FR-032 / 开发计划第五章 1.3 验收行 / 2026-10-15 补充（四）「导出模板围绕财务复核和领导签字设计」。
+> 前置已满足：④ 台账/月结/调整单全部交付（台账即「报表 2.4.1 的数据源」，`performance_ledger.py` 注释锚点）。
+> **纯只读模块，无数据库迁移**。
+
+## 〇、代码核实结论（实施时按此避坑）
+
+| # | 结论 | 影响 |
+| --- | --- | --- |
+| 1 | `require_roles` 403 文案硬编码「无权访问审批管理」（`api/deps.py:135`） | 给 `require_roles` 增可选 `message` 参数（默认值不变），报表传「无权访问报表统计」 |
+| 2 | `PageQuery.page_size` 上限 200（`core/response.py:57`） | 打印视图循环翻页取全量；导出走专用无分页查询 |
+| 3 | `settlement_service._confirm_scope` 带 `settlement_id IS NULL`（可入结口径） | 报表取数**不复用**，新增同月全量生效单笔行查询 |
+| 4 | `list_adjustments` 无月份筛选、limit 200、含全部状态 | 调整单并入需新写仓储查询（月份 + status=2） |
+| 5 | `GET /system/settings` 是 AdminUser，`/public` 才无角色限制 | 打印视图页眉必须走 `getPublicSettings()` |
+| 6 | 台账 `payment_days` 可空可负（先款后货）；进度登记回款无台账行（#25） | 区间桶含「≤0 天」「无天数」兜底；回款统计注明「不含进度登记回款」 |
+| 7 | 二次分摊拆行使同一回款多行（负责人+参与人，business_id 相同） | 回款金额按 receipt_id 去重；个人明细不放「关联回款金额」列 |
+| 8 | 经理聚合行 calc_type=2 的 business_id 是锚点、receipt_id=NULL、payment_days=NULL | 业务统计/个人明细/回款统计一律 `calc_type=1 AND is_active=1`，防聚合额污染 |
+| 9 | openpyxl `NUMERIC_TYPES` 含 Decimal，原样落数值不转 float | 精度红线导出侧成立；`number_format='#,##0.00'` 控显示 |
+| 10 | `test_param_registry.py` 锁 registry 19 项 | 新增参数需四处同改（本计划不新增参数，规避） |
+| 11 | `PRODUCT_CATEGORIES` 常量不含 `mixed`，台账行有 `mixed` | 标签映射额外覆盖 mixed，单测防漂移 |
+| 12 | `audit_service.audit` 可用于只读导出留痕（独立 commit） | 直接复用；上下文内 bytes 在 commit 前固化 |
+| 13 | `test_settlement_helpers.py` 直接 import `settlement_service._month_end` | 抽共享模块时保留薄委托包装 |
+| 14 | 前端无任何打印/PDF/xlsx 代码 | 打印从零建：独立顶层路由 + `@media print` |
+| 15 | Starlette 响应头 latin-1，中文文件名会 UnicodeEncodeError | 导出文件名服务端 ASCII、中文名前端 `link.download` 赋 |
+
+## 一、全局口径（写进 report_service docstring）
+
+1. 数据源 `performance_ledgers` 固定 `is_active=1 AND calc_type=1`；聚合行只在部门汇总作冻结对照单读；月份维度 `settlement_month`。
+2. 金额全程 `Decimal` 出参字符串；比例原样 `rate_text`，禁 float/截断。
+3. 调整单并入：仅 `status=2`，按 `(settlement_month, personnel_id)` 并入，`direction=1` 记 +、`2` 记 −；归属按实时 `manager_id`。
+4. 离职人员不按 `status` 过滤（历史业绩留在原团队）；零行经理枚举仅在职经理。
+5. 汇总 = 明细合计（团队/公司基数 == 成员明细绩效合计，测试逐项断言）。
+
+### 已定设计决策
+
+- 部门口径 = `personnel.manager_id` 实时上溯（无独立部门表，人员模型 docstring 已声明；已入催办清单 R1 向业务确认）
+- 导出 = 后端 openpyxl + StreamingResponse（ASCII 文件名）；打印 = 前端独立打印视图 + `@media print`，PDF 走浏览器另存为；不引前端 PDF/xlsx 依赖
+- 不做图表（需求无要求，不引 ECharts）
+- 区间桶 = 代码常量 + 服务端下发元数据（前端零硬编码）；不进参数体系避免迁移；配置缝收在 `get_payment_day_buckets()` 单函数，升级路径：`report.payment_days.buckets` 参数 → V10 迁移种子 → init-dev → registry 测试 19→20
+- 权限 `require_roles(ROLE_ADMIN, ROLE_FINANCE, ROLE_LEADER)` 粗粒度，前后端双层（admin 显式列入）
+
+## 二、后端任务
+
+### T1 常量与元数据（`core/constants.py` 改 + `core/report_meta.py` 新）
+
+> 实施修订（2026-10-19）：`report_meta` 放在 `core/` 而非 `services/`——仓储层
+> 的区间下钻需要 `DayBucket` 类型，放 services 会让 repository 反向依赖
+> service 层（违反六层红线）。
+
+- `MODULE_REPORT = "报表统计"`、`ACTION_EXPORT = "导出"`
+- `report_meta.py`（叶子模块，禁 app 内导入防循环依赖）：`DayBucket` frozen dataclass + `PAYMENT_DAY_BUCKETS` 8 档（≤0 天（先款后货）/1-30/31-60/61-90/91-180/181-360/361+/无天数）、`CUSTOMER_TYPE_LABELS`、`PRODUCT_CATEGORY_LABELS`（含 mixed）、`REPORT_TEMPLATE_VERSION = "V1.0"`、`REPORT_EXPORT_MAX_ROWS = 20000`
+
+### T2 仓储 `repositories/report_repository.py`（新）
+
+| 函数 | 说明 |
+| --- | --- |
+| `list_personal_detail / count_personal_detail` | 单笔生效行分页（month/personnel/customer_type/product_category/role_code 筛选，id desc） |
+| `sum_personal_detail` | 全筛选口径 SUM（分页合计与页内合计分开，禁内存当前页求和） |
+| `list_month_receipt_rows` | 同月全量生效单笔行（部门汇总取数，不复用 _confirm_scope） |
+| `list_month_manager_aggregates` | 同月 calc_type=2 生效行（冻结对照） |
+| `list_month_adjustments` | status=2 + 月份 |
+| `list_business_stats / count / sum` | Business×Customer×Personnel 左联 + 三个 scalar_subquery（发货额 SUM(shipments.total_amount)、回款额 SUM(receipts.amount)、绩效 SUM(台账 performance_amount WHERE calc_type=1 AND is_active=1)）；keyword 双列 OR contains(autoescape=True) |
+| `list_payment_group_by_days` | GROUP BY (payment_days, customer_type, product_category) 出 SUM 绩效/应付/COUNT |
+| `list_payment_receipt_group_by_days` | 先 DISTINCT receipt_id 再 JOIN receipts 求和（拆行防翻倍） |
+| `list_payment_detail / count` | 区间下钻分页（闭区间 between、开区间 >=、none 桶 IS NULL），JOIN receipts 取金额与批次号 |
+
+### T3 经理分成共享口径（`services/manager_share.py` 新 + `settlement_service.py` 改薄委托）
+
+- 迁出（复制实现 + 薄委托，行为零变化）：`month_end`、`ManagerShareParams`（含 `manager_share_params(session, month)`，锚定月末 resolve_snapshot）、`collect_team_buckets`、`company_base_of`
+- 报表侧分成额调用 `formula.manager_team_share(...)`——月结聚合行与报表汇总同源，杜绝口径漂移
+- **协调点**：84 会话已拆 settlement_service（028a94a）；本任务在其基础上做，验证 `test_settlement_helpers.py` 全绿
+
+### T4 服务与 schemas（`services/report_service.py` + `schemas/report.py` 新）
+
+1. **个人明细**：`ReportPage[T]` = 标准分页四字段 + `summary`（全筛选合计）；行含 ledger_id/business_id/business_no/人员/岗位/客户类型/产品类别/ship_date/receipt_date/payment_days/rate_text/weight_r/payment_weight/performance_amount/payable_amount；**不含回款金额列**
+2. **部门汇总**（月份必填）：`collect_team_buckets` 分团队 → 团队基数/成员内联明细（personnel_id 聚合 + 台账 id 列表 + 调整 extra/deduct/net）；`company` 块 5% 单列（team_base_total/company_base/company_share_amount；各团队 5% 之和 ≠ 全局 5%，UI 注明）；零行经理并集枚举（在职 sales_manager JOIN business_roles + 数据中出现的 manager_id）；对比 `company_base_ratio` 除零→0；冻结对照 `aggregate_ledger_id + frozen_amount`；出参 `params`（team_pct/company_pct/manager_personal_included/params_as_of）
+3. **业务统计**：分页 + summary；回款/绩效为该业务累计值（不随日期筛选变，页面 hint）
+4. **回款统计**：SQL 精确值聚合 → Python 按 `PAYMENT_DAY_BUCKETS` 分桶（恒含全桶、空桶 0）；正负绩效直接求和不 ABS；出参 buckets/by_customer_type/by_product_category/totals
+5. **区间下钻**：`GET /reports/payment-detail`（bucket 必填，分页）
+6. **导出编排** `export_report(session, code, q, *, operator, meta)`：先 count 判上限（超限 400 中文提示按月缩小）；`audit_service.audit(MODULE_REPORT, ACTION_EXPORT, ...)` 包取数+构建；出参 `(bytes, filename)` 在 commit 语义闭合前固化
+
+### T5 Excel 模板（`services/report_export.py` 新，纯函数）
+
+- 普通 `Workbook`（上限封顶 2 万行内存可承受）；版式：公司页眉行（logo `read_logo` try/except 降级纯文本）→ 标题（合并居中）→ 筛选条件行 → 导出时间/人/模板版本 → 表头（加粗底纹边框 + freeze_panes）→ 数据行 → 合计行（service 侧 Decimal SUM quantize HALF_UP，**不写 Excel 公式**）→ 空两行 → 财务复核栏 / 领导签字栏 / 日期栏
+- 精度：金额 Decimal 直接写 + `#,##0.00`；比例 `'0.00"%"'`；`rate_text` 原样文本；日期 `date` + `YYYY-MM-DD`
+- 防公式注入：文本以 `= + - @ \t` 开头前置 `'`；CJK 列宽；部门汇总/回款统计多 sheet（各带页眉与签字栏）；空数据允许（表头 + 提示行 + 签字栏）
+
+### T6 API 与路由（`api/v1/reports.py` 新 + `router.py` 改 + `deps.py` 改）
+
+| 方法 | 路径 | 入参（Query 蛇形） |
+| --- | --- | --- |
+| GET | `/api/v1/reports/personal-detail` | pageNum/pageSize + settlement_month, personnel_id, customer_type, product_category, role_code |
+| GET | `/api/v1/reports/department-summary` | settlement_month(必填), manager_id |
+| GET | `/api/v1/reports/business-stats` | pageNum/pageSize + keyword, customer_id, owner_personnel_id, status, date_from, date_to |
+| GET | `/api/v1/reports/payment-stats` | settlement_month, date_from, date_to, customer_type, product_category |
+| GET | `/api/v1/reports/payment-detail` | pageNum/pageSize + bucket(必填) + 同上 |
+| GET | `/api/v1/reports/{code}/export` | code ∈ 四表，参数同对应页 → StreamingResponse xlsx |
+
+- 全部 `def` 同步路由 + `Annotated[User, Depends(require_roles(ROLE_ADMIN, ROLE_FINANCE, ROLE_LEADER, message="无权访问报表统计"))]`
+- Content-Disposition 文件名 ASCII（`personal_detail_20261019.xlsx`），沿用 `system/params.py` 导出先例
+
+### T7 后端文档（`backend/README.md` 改）
+
+报表接口表 + 「报表口径」小节（生效行/调整单并入/回款去重/不含进度登记回款/区间桶常量与升级路径）。
+
+## 三、前端任务
+
+### T8 API 与常量（`api/reports.ts` 新 + `utils/constants.ts` 改）
+
+类型逐字段对齐（金额 string）；`exportReport(code, params)` 裸 axios `responseType:'blob'`；MODULE_OPTIONS 与后端 `core/constants.py` 全量对齐
+
+### T9 四个页面（`views/reports/{personal-detail,department-summary,business-stats,payment-stats}/index.vue` 新）
+
+统一骨架：`filters(reactive)` + `usePagedList`（非分页表 ref+手动 load）+ `el-table stripe` + `AppPagination` + 工具条「导出 Excel」「打印」+ `handledError`；日期区间 `el-date-picker value-format="YYYY-MM-DD"`（必写）；下拉复用 `useDropdownOptions`
+
+| 页面 | 路由 order | 关键列与下钻 |
+| --- | --- | --- |
+| 个人绩效明细表 | `/reports/personal-detail` 19 | 需规 10 列 + 页脚全筛选合计（注明非当前页）；expand 懒加载 `getLedger(ledger_id)` 快照下钻 |
+| 部门绩效汇总表 | `/reports/department-summary` 20 | 团队表 + 全公司 5% 卡片 + 参数取值提示；展开成员 → 跨页下钻个人明细（router.push query）→ 台账下钻复用 `listLedger` |
+| 业务统计表 | `/reports/business-stats` 21 | 发货额/回款额/绩效三列；expand 两小表（复用 `listReceipts`/`listLedger`）；hint「累计值」 |
+| 回款统计表 | `/reports/payment-stats` 22 | buckets 元数据渲染（空桶 0）+ 桶展开下钻 `payment-detail` + 客户类型/产品类别对比小表 |
+
+路由 meta：`{ title, group: '报表统计', order: 19..22, allowedRoles: [ROLE_ADMIN, 'finance', 'leader'] }`（admin 显式列入）
+
+### T10 打印视图（`views/reports/print/index.vue` 新 + `router/index.ts` 改）
+
+- 顶层路由 `/reports/print/:code`（不挂 BasicLayout），`menu:false` + allowedRoles 同上
+- 循环翻页取全量（pageSize 200、上限 2000 截断提示）；页眉 `getPublicSettings()`（非管理员拿不到 `/system/settings`）
+- `window.print()`（按钮区 `@media print { display:none }`）；`@page A4 landscape`；`thead { display: table-header-group }` 每页带表头；打印态白底黑字沿用 `--ys-*`
+
+### T11 前端文档（`frontend/README.md` 改）
+
+报表页与打印视图小节 + 权限矩阵
+
+## 四、测试（模块整体完成时统一编写）
+
+### T12 后端（`tests/unit/test_report_helpers.py` + `tests/integration/test_reports.py` 新）
+
+- 单元：分桶边界（0/1/30/31/60/61/180/181/360/361/负值/NULL）；标签键集合 ⊇ CUSTOMER_TYPES ∪ PRODUCT_CATEGORIES ∪ {"mixed"}；Excel 结构断言（load_workbook 读回：页眉/合计/签字栏/number_format/注入前缀/空数据）；占比除零→0
+- 集成（factories 造数）：① 个人明细对拍 `/calc/ledger`、summary==全量和；② 部门汇总成员合计==团队基数==公司基数、`aggregate_amount==manager_team_share` 预期、生成月结后 computed==frozen；③ 无团队成员经理 0 行、离职成员计入原团队；④ 调整单生效行并入（status≠2 不计）；⑤ 回款统计空桶恒在、负绩效计入、**分摊拆行金额只计一次**；⑥ 业务统计排除 calc_type=2；⑦ 导出 200/400/审计留痕（成功与失败）；⑧ 普通 user 403（文案「无权访问报表统计」）
+
+### T13 e2e（`frontend/e2e/report_flow.py` 新）
+
+菜单可见 → 四页筛选与数字 → `page.expect_download()` 断言导出 → 打印视图注入 `window.print` 桩断言 → console 无错；造数用 API + 登录 token（远未来月份隔离，参照 calc_settlement_flow.py）
+
+### T14 收尾
+
+回归（pytest 全量 + ruff + type-check + build + e2e report_flow 与复跑两条既有脚本）；三 README 更新；提交拆分 `feat(report): 报表统计后端取数与导出` → `feat(report): 报表统计前端四页与打印视图` → `test(report): 报表模块用例与测试记录`
+
+## 五、开放项（不阻塞，随催办确认）
+
+| 事项 | 默认 |
+| --- | --- |
+| 部门口径（R1） | manager_id 实时上溯 |
+| 区间档位（R2） | 8 档代码常量 |
+| 签字栏要素（R3） | 页眉/标题/筛选/时间人/版本/复核/签字/日期 |
+| 导出上限 | 20000 行超限 400 |
+| 打印上限 | 2000 行截断提示 |
+| Excel logo | 有则嵌、无则纯文本 |

docs/待确认事项汇总_2026-10-16.md

@@ -3,59 +3,62 @@
 > 汇总当前所有「待执行 / 待答复 / 待恢复」事项，供项目例会与对外跟催使用。
 > 来源：《待澄清问题清单_2026-10-15.xlsx》（业务方 24 项）、《T+对接数据需求清单》v1.2.1（IT 18 项）、AI_CONTEXT 待办。
 > 答复到齐前，各模块按清单内「建议默认」执行；答复与默认不同时以答复为准。
+> **2026-10-19 更新**：业务答复落实批次与 M3 code-review 修复已落地（见各节标注）；T+ 清单已升 v1.4。
+> **2026-10-20 更新**：开发计划 3.3 已回填（3.3.1），SRS V2.1 已交付；二次分摊已按开发侧暂定口径实现（#1–#3 答复仍空白）。
 
 ## 一、立即待办（需项目内处理）
 
 | # | 事项 | 状态 | 下一步动作 |
 | --- | --- | --- | --- |
-| 1 | **推送 feat/m3-increments（27 个提交）** | ⛔ 被远端阻塞 | 43.140.215.244:7040 的 Git 服务应用层无响应（ping 通、TCP 通、HTTP 不回包），需**服务器管理员重启 Git 服务**；恢复后执行 `git push -u origin feat/m3-increments`。本地提交完整无丢失 |
-| 2 | **M2 分支合并 main** | 未开始 | feat/base-business-data（M2 全部 + code-review 32 条修复）尚未合入 main；远端恢复后与 #1 一并处理（PR 评审或本地合并） |
+| 1 | **推送 feat/m3-increments** | ✅ 已完成（2026-10-19） | 远端 Git 服务恢复后已推送，远端现为 e48cfb7（含 code-review 修复 4 提交 + #14 首日口径 + V8 系列 + 测试/文档）；并行会话（88：calc_service 分摊拆行）收口后继续推送其后提交 |
+| 2 | **M2 分支合并 main** | 未开始 | feat/base-business-data（M2 全部 + code-review 32 条修复）尚未合入 main；与 #1 一并处理（PR 评审或本地合并） |
 
 ## 二、业务方澄清（24 项，**2026-10-16 答复已到**，回执见《待澄清问题清单_2026-10-15(1)(2).xlsx》H 列）
 
-> 答复汇总：**12 项确认按默认执行**（#7/#8/#9/#10/#11/#13/#15/#17/#18/#21/#23/#24）；**4 项答复与默认不同，以答复为准**——#5 二次分配审批开关**默认开启**、#14 **首日整 10‰**、#16 试用期基本工资**按人员档案逐人维护**、#19 备份**加增量补充**；仍未落定见下表「答复状态」列。答复后待回填开发计划 3.3 与需求记录。
+> 答复汇总：**13 项确认按默认执行**（#7/#8/#9/#10/#11/#13/#15/#17/#18/#21/#22/#23/#24，其中 #22 为模糊确认、按不计入）；**4 项答复与默认不同，以答复为准**——#5 二次分配审批开关**默认开启**、#14 **首日整 10‰**、#16 试用期基本工资**按人员档案逐人维护**、#19 备份**加增量补充**；部分答复 3 项（#4/#6/#12），仍开放 4 项（#1–#3/#20）。开发计划 3.3 已于 2026-10-20 回填（3.3.1），未答复项仍按催办清单跟进。
 
 ### 高优先级（阻塞对应模块开工，8 项）
 
 | 清单编号 | 问题 | 建议默认（未答复时执行） | 阻塞模块 | 答复状态 |
 | --- | --- | --- | --- | --- |
-| 1 | 二次分配的分配标的：绩效金额、折算毛利润还是业绩额？ | 未答复前只做方案录入，不实现分摊（已按此交付） | ④ 分摊计算 | ❌ 未答复 |
+| 1 | 二次分配的分配标的：绩效金额、折算毛利润还是业绩额？ | 方案录入已交付；2026-10-19 已按开发侧暂定口径实现分摊拆行（非业务答复，答复后校准） | ④ 分摊计算 | ❌ 未答复 |
 | 2 | 分配比例合计不足 100% 时余额归谁？ | 余额归合同负责营销人员（仅展示不落库） | ④ 分摊计算 | ❌ 未答复 |
 | 3 | 二次分配与已作废的「协助 25% 分成」是什么关系？ | 独立新机制；协助仍仅记录不核算 | ④ | ❌ 未答复 |
-| 4 | 二次分配方案的修改窗口与权限？ | 首次月结前可改（留痕），月结后只读走调整单 | ③/④ | ⚠️ 部分：「暂定可改走调整单」，窗口/权限未定 |
-| 6 | 营销后勤/财务/领导的角色权限清单（可见菜单/可操作点）？ | 最小授权：后勤=提交录入，财务=复核+导出，领导=审核只读 | ⑦ / permissions 激活 | ⚠️ 部分：「先预设角色」，名称与职权待客户确认 |
+| 4 | 二次分配方案的修改窗口与权限？ | 首次月结前可改（留痕），月结后只读走调整单 | ③/④ | ⚠️ 部分：「暂定可改走调整单」，窗口/权限未定；分摊已于 2026-10-19 实现（ccfd206） |
+| 6 | 营销后勤/财务/领导的角色权限清单（可见菜单/可操作点）？ | 最小授权：后勤=提交录入，财务=复核+导出，领导=审核只读 | ⑦ / permissions 激活 | ⚠️ 部分：「先预设角色」，名称与职权待客户确认；**#17 参数查看放开已落实（2026-10-19）** |
 | 8 | 回款何时算「确认回款」？ | 需人工确认动作（系统已按此预留） | ④ 月结取数 | ✅ 确认：人工确认，可手动关闭 |
 | 9 | 调整单是否走同一审批链？能否跨月调整已锁月份？ | 同一审批链；后续月份扣补为默认路径 | ④/⑦ | ✅ 确认默认；跨月需管理员授权并留痕 |
-| 12 | **经理个人户业绩是否计入其 12.5% 基数？（无默认，必须答复）** | —— | ④ 台账表结构设计 | ⚠️ 模糊：「做参数可调」，初始值未给 |
+| 12 | **经理个人户业绩是否计入其 12.5% 基数？（无默认，必须答复）** | —— | ④ 台账表结构设计 | ✅ **已落实为参数（2026-10-19）**：答复「做参数可调、初始值未给」→ 按默认 0=不计入落地（`manager.personal.included`），可手工调 1=计入 |
 
 ### 中优先级（模块实现期内答复即可，9 项）
 
 | 清单编号 | 问题 | 答复状态（2026-10-16） |
 | --- | --- | --- |
-| 5 | 二次分配审批开关默认值？ | 🔁 **与默认不同：默认开启**，业务可关闭 |
-| 7 | 月度结算审批链默认开还是关？ | ✅ 默认开启，可手动关闭 |
+| 5 | 二次分配审批开关默认值？ | ✅ 已落实（2026-10-19，V8）：默认开启 + 当日生效行；调整单/二次分配/月结三类审批开关均已可读可调 |
+| 7 | 月度结算审批链默认开还是关？ | ✅ 已落实（2026-10-19，V8）：默认开启；财务节点通过仅流转，终审（领导）通过才锁定月结 |
 | 10 | 「风险预警」包含哪些情形与阈值？ | ✅ 方向确认：参数化；首批三条（逾期 90 天/同步失败/超时 3 天）未点名，按默认起步 |
 | 11 | 「待办事项」范围？ | ✅ 确认：待审批+同步失败+回款未指定批次起步 |
 | 13 | 支付环节 5 项默认值顺手确认（起付 60%/R×R/预付 10‰/抵顶 80%/月工资口径） | ✅ 确认按默认执行 |
 | 15 | 支付权重「余额模式」是否需要？ | ✅ 一期只用 FULL |
-| 16 | 试用期基本工资（3000 元）是统一参数还是逐人维护？ | 🔁 **与默认不同：按人员档案逐人维护**（用 `personnel.salary_standard`，撤 `probation.salary.basic` 参数） |
+| 16 | 试用期基本工资（3000 元）是统一参数还是逐人维护？ | ✅ 已落实（2026-10-19，V8）：撤销 `probation.salary.basic` 参数，基本工资读 `personnel.salary_standard` |
 | 20 | 含税口径：毛利/运费/价税合计是否含税？ | ❌ 未答复：「需与客户再次确认具体计算方式」 |
-| 22 | 预收款/保证金/代收款是否计入绩效回款？ | ❌ 未答复：「当前未提到预收款情况」，暂按不计入 |
+| 22 | 预收款/保证金/代收款是否计入绩效回款？ | ⚠️ 模糊答复：「当前未提到预收款情况」，暂按不计入 |
 
 ### 低优先级（已有默认口径，顺手确认，7 项）
 
 | 清单编号 | 问题 | 答复状态（2026-10-16） |
 | --- | --- | --- |
-| 14 | 需规图示「第 1 天 10‰」与公式不一致，是否认可按公式？ | 🔁 **与默认不同：首日整 10‰**。实现口径待追问：A 仅首日覆盖（保「360 天=6‰」锚点，推荐）/ B 整体平移（破坏锚点） |
-| 17 | 计提参数等敏感配置普通用户可否查看？ | ✅ 查看可、修改仅管理员 |
+| 14 | 需规图示「第 1 天 10‰」与公式不一致，是否认可按公式？ | ✅ 已落实（2026-10-19，按 A 口径）：首日整 10‰ 特判、次日起按公式（保「360 天=6‰」锚点）；B 口径（整体平移）追问保留 |
+| 17 | 计提参数等敏感配置普通用户可否查看？ | ✅ 已落实（2026-10-19）：查看放开登录用户、修改仅管理员 |
 | 18 | 企业户 02-17 之前的业务是否按 2‰ 回溯？ | ✅ 确认按回溯 |
-| 19 | 备份保留周期与恢复目标？ | 🔁 **新增要求：每日全量 + 有更新时增量补充**（现三脚本仅全量） |
+| 19 | 备份保留周期与恢复目标？ | ✅ 已落实（2026-10-19）：全量 + binlog 增量归档补位 |
 | 21 | 退货/红字是否冲减绩效？ | ✅ 当期冲减（未结算月），已结算走调整单 |
 | 23 | 回款按到账金额还是扣手续费净额？ | ✅ 按到账金额 |
 | 24 | 「首期不生成负绩效」与裁决「负绩效不归零」冲突，以哪个为准？ | ✅ 维持裁决：负数照算不归零、月结支持扣补（业务补注：按当前算法首期不会出现负绩效） |
 
 ## 三、待 IT / T+ 侧答复（18 项，见《T+对接数据需求清单》v1.3「待IT确认事项」表）
 
+> **2026-10-19 清单已升 v1.4**（`docs/T+对接数据需求清单_v1.4_2026-10-19.xlsx`，七节：人员/产品/业务单据/发货单/回款单/客户档案/同步完整性与补充字段）——本节口径待收编到 v1.4 后再对外；待 IT 逐项确认的状态以最新版文件为准。
 > **2026-10-16 业务方已对「口径与用途说明」修订，已收编清单升 v1.3**：#18 回款↔发货批次定稿**人工指定**（T+ 核销关系仅作辅助，`shipment_id` 保持「同步不覆盖」，v1.2.1「T+ 主源」修订作废，M2 回款页现状不动）；「确认回款」两处 #8 开放引用收敛；特殊业务标记待确认降为低优。
 > **新增追问 2 条**（随下一轮回执发业务方）：① 「负责营销人员」口径被改为「人员编码**以姓名**为唯一识别」，与「编码是业绩归属唯一锚点（防重名错钱）」矛盾，疑笔误；② 数据清单回款「关联订单号」仍写「由 T+ 收款分配关系指定，人工辅助」，与不覆盖表「人工指定」主次相反，疑漏改。
 
@@ -81,14 +84,15 @@
 
 | 里程碑 | 内容 | 前置条件 |
 | --- | --- | --- |
-| M3 剩余 | ④ 核算引擎 + 月结/调整单/负数工资 + ⑦ 月结审批对象接入 | #12（基数参数初始值）、#20（含税口径）、#1–#3（二次分摊）落定后按同粒度另出计划；#14 首日 10‰ 口径（A/B）确认后随本批实现 |
-| M4 | ⑤ 报表（签字导出模板）+ ⑧ 工作台 | ④ 交付后 |
+| M3 剩余 | ✅ ④ 核算引擎 + 月结/调整单 + ⑦ 月结审批对象已完成（2026-10-17 M3-core）；**2026-10-19** 业务答复落实批次（首日 10‰/审批开关默认/试用期参数/增量备份/参数查看放开/经理基数开关）与 code-review 21 项修复已落地；二次分摊已按开发侧暂定口径实现（ccfd206），业务答复回填已完成（计划 3.3.1，2026-10-20）；**余**：#1–#3/#20 答复与 #4/#6/#12 补值 | #20（含税口径）、#1–#3 答复后按同粒度推进 |
+| M4 | ⑤ 报表（签字导出模板）+ ⑧ 工作台 | ④ 已交付；报表口径确认后启动 |
 | M4（并行） | ⑥ T+ 数据同步 | IT 答复字段映射后 |
 | code-review 遗留 2 项 | 方案生效版本承载、审批单内容快照 | ④ 分摊语义落定时一并设计 |
-| 杂项收口（低优） | 超长函数 17 处收敛、散参数 66 处封装、useDropdownOptions 余两页 | 触碰时顺手 |
+| 杂项收口（低优） | 超长函数收敛：calc_receipt 与 settlement_service（生成/聚合/调整单）已拆（2026-10-19）；剩 preview/change_ownership/create_receipt/update_receipt 等；散参数 66 处封装、useDropdownOptions 余两页 | 触碰时顺手 |
 
 ## 五、文档待办（低优）
 
 - 需规过时条款未修订（26 天示例、含运费公式、协助 25%）；2026-10-15 补充需求未回填需规——对外引用需规前须先修订或注明以对照表/计划第三章为准
-- 澄清答复已到（2026-10-16）：待回填开发计划 3.3、AI_CONTEXT、《需求规格说明书》升 V2.1；《T+对接数据需求清单》已升 **v1.3**（收编业务方口径修订，生成脚本 build_tplus_xlsx.py 同步对齐）
-- 新口径待落实（业务答复与默认不同的 4 项）：#5 审批开关默认开启（核对 M3 参数种子）、#14 首日整 10‰（④ 实现，A/B 口径待追问）、#16 试用期工资迁人员档案、#19 备份补增量能力
+- 澄清答复已到（2026-10-16）：开发计划 3.3 已回填（3.3.1，2026-10-20）、SRS V2.1 已交付（2026-10-19）；《T+对接数据需求清单》已升 **v1.4**（2026-10-19，本节口径待收编；生成脚本 build_tplus_xlsx.py 已对齐 v1.3、待对齐 v1.4）
+- ~~新口径待落实（业务答复与默认不同的 4 项）~~ ✅ **已全部落实（2026-10-19，见第二节标注）**
+- **修复批次引入口径记录（2026-10-19，供业务知会）**：月结的经理聚合与月工资口径按**所属月月末**取参（单笔台账行仍按回款日取参，裁决 #11）——补生成历史月份时结果不随生成日漂移；如业务对月末时点有异议，改 `settlement_service._month_end` 单点即可

docs/待答复催办清单_2026-10-19.md

@@ -0,0 +1,82 @@
+# 待答复事项催办清单（2026-10-19）
+
+> **用途**：对外跟催材料，分三块可直接拆分发送——一、业务方；二、IT/T+ 侧；三、报表口径补充确认（本轮新增）。
+> **基线**：《待澄清问题清单_2026-10-15(1)(2).xlsx》（业务 24 项，2026-10-16 已答复 19 项，其中部分答复 3 项；#1–#3/#20 仍空白）、《T+对接数据需求清单》v1.3「待IT确认事项」18 项 + v1.4（2026-10-19 勘误）、《问题与解决方案对照表_v2》（28 项已裁决口径）。
+> **原则**：已答复项不重复询问；未答复项按清单内「建议默认」执行中，答复后以答复为准并回填文档。
+
+## 一、业务方（建议回复期限：____）
+
+### A. 仍未答复 —— 阻塞对应模块开工（4 项）
+
+| # | 问题（原文口径） | 当前执行默认 | 阻塞 |
+| --- | --- | --- | --- |
+| 1 | 二次分配的分配标的是什么——绩效工资金额、折算毛利润额，还是销售额（业绩额）？ | 方案录入已交付；**分摊已按开发侧暂定口径实现**（非业务答复，答复后校准） | ④ 分摊计算 |
+| 2 | 分配比例合计不足 100% 时，剩余部分归属谁？ | 余额归合同负责营销人员（仅展示不落库） | ④ 分摊计算 |
+| 3 | 二次分配与已作废的「协助 25% 分成」是什么关系？ | 独立新机制；协助仍仅记录不核算 | ④ 分摊 |
+| 20 | 含税口径：销售/成本/毛利润/运费各项是否含税？价税合计与折扣折让如何处理？ | 按不含税口径实现中 | ④ 核算口径终验、⑥ 同步建列（是否建税率/税额列） |
+
+> 说明：#1–#3 未答复期间，二次分配方案可正常录入与审批；开发侧已按暂定口径把分摊拆行计入绩效（参与人份额×比例、负责人余额），**标的与余额归属仍待业务答复，答复后可能调整**；#20 影响历史算出的绩效是否需要按含税口径重算，越早答复返工面越小。
+
+### B. 已有答复但需补具体值 / 勾选（4 项）
+
+| # | 事项 | 需补充 |
+| --- | --- | --- |
+| 12 | 经理个人户业绩是否计入其 12.5% 团队基数 | 答复为「做参数可调」，**请给出初始值**：计入 / 不计入（系统已实现为开关参数，当前默认不计入） |
+| 14 | 「第 1 天 10‰」实现口径 | 请勾选：**A 仅首日覆盖**（推荐，保「360 天 = 6‰」锚点）或 B 整体平移（破坏锚点）。系统当前按 A 实现（首日 10‰、其余按公式 10 − 天数 × 4/360） |
+| 4 | 二次分配方案修改窗口与权限 | 答复「暂定允许修改，走调整单」——请定：首次月结前可改（留痕）？月结后只读、仅走调整单？谁有权改（管理员 / 营销后勤）？ |
+| 6 | 营销后勤/财务/领导三类角色的账号归属、可见菜单、可操作点 | 答复「先预设角色，需与客户确认」——请给权限清单（三类角色各能看什么、能操作什么）。系统已按最小授权运行：后勤=提交录入，财务=复核+导出，领导=审核只读，营销后勤暂不可见审批列表 |
+
+### C. 请确认两处勘误（已按勘误实施，需业务回执存档）（2 项）
+
+| 项 | 原表述 | 现行勘误（v1.4） |
+| --- | --- | --- |
+| 人员识别 | 「负责营销人员以姓名为唯一识别」 | 改为「以人员编码（工号）为唯一识别、姓名辅助核对」——原表述与「编码为业绩归属唯一锚点（防重名错钱）」矛盾，疑笔误，请确认 |
+| 回款↔发货批次 | 「由 T+ 收款分配关系指定，人工辅助」 | 改为「**系统人工指定**（对照表 #18 定稿），T+ 收款分配关系仅作辅助」——主次相反疑漏改，请确认 |
+
+### 已按默认执行、无需回复的项（供核阅）
+
+\#7 月结审批链默认开启、#8 人工确认回款可手动关闭、#9 调整单同链且跨月需授权、#10 风险预警参数化、#11 待办范围（待审批+同步失败+回款未指定批次）、#13 支付环节 5 默认值、#15 一期仅 FULL 模式、#17 参数查看放开/修改限管理员、#18 企业户 2‰ 回溯、#21 退货当期冲减已结算走调整单、#22 预收/保证金/代收款暂不计入、#23 按到账金额、#24 负绩效照算不归零。
+
+## 二、IT / T+ 侧（建议回复期限：____）
+
+> 2026-10-15 回稿收到后，v1.3「待IT确认事项」18 项**未逐项答复**（回稿仅做了必要性升级与第七节补充），机制性内容（同步频率/幂等/格式要求）未包含，「同步不覆盖字段」表被引用但未附。现有 v1.4 清单中「系统侧目标表.字段」列**全表留空待回填**。
+
+### A. 高优先（9 项，阻塞核算口径与同步程序开工）
+
+| # | 事项 | 为什么高 |
+| --- | --- | --- |
+| 1 | **成本额取数口径**：成本类型/毛利计算方式/更新时间/精度 | 毛利润 = 销售额 − 成本额，是绩效金额全部源头；缺此则同步无法自动跑，只能人工录入 |
+| 2 | 发货日期口径：出库日 / 签收日 / 开票日 | 回款天数基准日（发货日首日计第 1 天），直接决定计提比例 |
+| 3 | 到账日期口径：收款日 / 银行到账日 / 核销日 | 计提参数版本匹配日，直接决定适用哪一版比例 |
+| 4 | 幂等唯一键规则：作废重开是否换号 | 重复同步不重复入库的前提 |
+| 5 | 三单关联键：订单 / 发货 / 回款如何互相关联 | 一笔业务可分批发货；回款↔批次系统内人工指定，但订单↔发货关联仍必须由 T+ 提供 |
+| 6 | **人员唯一编码（工号）** + 业务员↔营销经理隶属关系 | 业绩归属唯一锚点（重名即错钱）；经理 12.5% 团队聚合依隶属关系展开 |
+| 7 | 对接方式与安全：REST / 数据库视图 / 中间表 / 文件交换 | 未定则同步程序无法开工（一期人工录入可闭环） |
+| 8 | 负数 / 红字 / 退货 / 冲销处理规则与原单关联 | 决定第七节补充字段如何建列；如不提供则只能靠人工补录 |
+| 16 | 回款确认 / 核销状态字段与枚举 | 月度结算按「确认回款」生成，需 T+ 核销/确认类字段作人工确认依据 |
+
+### B. 回稿三缺口（请补）
+
+1. v1.3 第七节曾漏「人员唯一编码（工号）」——v1.4 数据清单第一节已补★项并注明「待IT确认 #19：T+ 档案编码是否即工号，若为自动内部编码请指明工号字段」；
+2. 「客户档案是否同步」（待IT确认 #10）未点名答复——v1.4 第六节已列客户档案 5 项，请确认可提供；
+3. 「系统侧目标表.字段（T+ 确认映射）」列全表留空——请回填，这是同步程序的字段契约。
+
+### C. 中低优先（9 项，模块实现期内答复即可）
+
+存量数据起始日期与增量口径（影响能出多早的报表）、客户匹配与唯一键、收款方式完整枚举清单、产品「数量」语义（库存量/在途/累计销量）、发货单价口径（订单价/发货时价）、特殊业务标记字段、同步窗口时间、市场拓展计划数据、待IT确认 #18（口径裁决 5 项已转业务方，见第一部分）。
+
+## 三、报表口径补充确认（2026-10-19 新增，随本轮开发一并排）
+
+> 报表统计模块（需规 2.4 / FR-029~FR-032）开工在即，以下三项请确认；未答复按「建议默认」实现，后续可调。
+
+| # | 事项 | 建议默认（将按此实现） |
+| --- | --- | --- |
+| R1 | 部门绩效汇总表的「部门」口径 | 部门 = 经理团队（经理 + 其直属业务员），按人员档案的隶属关系展开；离职人员历史业绩留在原团队；经理的 5% 全公司部分单独一列 |
+| R2 | 回款统计的「回款天数区间」档位 | ≤0 天（先款后货）｜1-30｜31-60｜61-90｜91-180｜181-360｜361 以上｜无回款天数，共 8 档；未命中区间显示 0 |
+| R3 | 导出/打印模板要素 | 公司信息页眉（名称+logo）、报表标题、筛选条件、导出时间与导出人、模板版本号、财务复核栏、领导签字栏、日期栏 |
+
+另：报表查看权限（FR-029 参与者含「营销后勤（授权范围内）」）——请随第一部分 B-6 权限清单一并明确营销后勤是否需要查看报表、可见哪些列。
+
+---
+
+**发送建议**：第一部分发业务方（含 C 两项勘误确认）；第二部分发 IT/T+（v1.4 附表一并）；第三部分随开发进度与业务方顺带确认。

docs/项目阶段报告_2026-10-20.md

@@ -0,0 +1,80 @@
+# 衍水集团营销人员工资管理系统项目阶段报告
+
+- **报告日期**：2026-10-20
+- **报告范围**：M4 ⑤ 报表统计、⑧ 工作台完成情况与 M4 收尾结论
+- **项目分支**：`feat/m3-increments`（已合并 `main`，merge commit `3611474`）
+- **阶段结论**：除 ⑥ T+ 数据同步受外部答复阻塞外，十大功能块全部交付；后端全量 **862 用例通过**，报表、工作台、核算月结三条 e2e 链路实跑通过。
+
+## 一、3P 阶段摘要
+
+### Progress（进展）
+
+M4 两块（⑤ 报表统计、⑧ 工作台）已完成并通过 code-review 修复。报表侧交付个人绩效明细、部门汇总、业务统计、回款统计四张报表、Excel 签字导出与独立打印视图；工作台侧交付经营总览、待办事项、风险预警、最近动态四区块，待办与预警实时派生并参数化。本阶段同时完成 M4 修复批次的提交、全量回归与 e2e 实跑，开发计划 3.3 答复状态已回填。
+
+### Plans（计划）
+
+下一步优先解析 T+12.3 数据字典，形成六类单据字段映射草案并自答 IT 清单中可自答部分；其次补齐 code-review 遗留的方案版本承载与审批单快照；需规 V2.2 修订与对照表回填择期进行。
+
+### Problems（问题）
+
+⑥ T+ 数据同步仍受 IT 18 项答复阻塞，同步失败类待办/预警暂以「模块未启用」显式降级。业务方仍有 #1–#3 二次分摊、#20 含税口径、#4/#6/#12 补值与两处勘误待确认；审批角色权限细目未给出，当前按 `role_code` 粗粒度运行。需规仍含已作废条款，对外引用需注明以对照表/计划第三章为准。
+
+## 二、阶段定位与完成度
+
+| 维度 | 当前状态 | 说明 |
+| --- | --- | --- |
+| 项目阶段 | 开发收尾期 | M1–M3 与 M4 ⑤⑧ 已交付，仅 ⑥ 待外部输入 |
+| 整体完成度 | 90% | 十大功能块交付；⑥ 按 0% 计入 |
+| 交付主线 | M4 报表统计 + 工作台 | 前后端闭环，已合并 main |
+| 质量状态 | 全绿 | 后端 862 passed（11:32）；e2e role_home 4/4、report 12/12、calc_settlement 8/8 |
+| 主要风险 | 外部对接与口径变更 | T+ 映射未定；含税口径未答复可能触发历史绩效重算 |
+
+## 三、已完成成果
+
+### 1. 报表统计（M4 ⑤）
+
+- 四表接口 `/api/v1/reports/*`：个人绩效明细、部门绩效汇总、业务统计、回款区间统计。
+- 部门归属按 `personnel.manager_id` 实时上溯；回款区间 8 档（≤0 / 1-30 / 31-60 / 61-90 / 91-180 / 181-360 / 361+ / 无天数）。
+- 全公司 5% 按「有聚合行经理各计一次」计算，并与月结 `total_payable` 对拍；对账块单列聚合行舍入差。
+- Excel 签字导出（openpyxl + StreamingResponse，ASCII 文件名）与独立打印视图（五块结构、每页表头、签字栏）。
+- 权限 `admin/finance/leader` 前后端双层。
+
+### 2. 工作台（M4 ⑧）
+
+- 单端点 `/api/v1/dashboard` 一次返回四区块：经营总览、待办事项、风险预警、最近动态。
+- 待办与预警**实时派生**（不落表、不引调度器）；待办按角色过滤；逾期预警排除已终止业务。
+- 预警阈值参数化：`warning.enabled`、`warning.receipt.overdue.days=90`、`warning.approval.timeout.days=3`（V10，参数注册表 22 项）。
+- 前端 `/dashboard` 四区块 + ECharts 5.6 按需引入（SVG，显式思源黑体，规避 Windows 默认雅黑）。
+- 普通用户落地页统一由 `router/access.ts` 解析（工作台 → 业务数据 → 回款），修复无限重定向。
+
+### 3. 质量与收尾
+
+- 后端全量 `uv run pytest -q` → **862 passed（11:32）**；`pnpm type-check` 与 `pnpm build` 通过。
+- e2e 实跑：`role_home_flow` 4/4、`report_flow` 12/12、`calc_settlement_flow` 8/8；`report_flow` 回款统计改为按本次业务编号下钻断言，脚本可重复运行。
+- 运行后核对：月结审批开关恢复为 1，无 `e2e_role_*` 残留账号。
+- 开发计划 3.3.1 与《待确认事项汇总》已按 24 项答复分组回填（13 默认 / 4 按答复 / 3 部分 / 4 开放）。
+
+## 四、当前进行中工作
+
+无。M4 代码与文档已提交并合并 `main`（`3611474`）。
+
+## 五、下一步计划
+
+1. **T+ 同步前置**：解析 `docs/T_12.3数据字典/`，产出人员/产品/业务/发货/回款/客户六类字段映射草案，自答 IT 18 项中可从数据字典确认的部分。
+2. **code-review 遗留 2 项**：方案生效版本承载、审批单内容快照（orders 加方案 JSON 快照列 + 前端详情展示）。
+3. **需规 V2.2**：修订 26 天示例、含运费公式、协助 25% 等过时条款，回填 2026-10-15 补充需求；对照表 v2 收编 24 项答复。
+4. **清理类**：5 处超长函数、散参数 DTO、`useDropdownOptions` 余两页、前端菜单图标。
+5. **待外部输入**：业务方催办、审批权限清单、IT 18 项答复。
+
+## 六、风险与应对
+
+| 风险 | 影响 | 应对 |
+| --- | --- | --- |
+| IT 答复持续缺失 | ⑥ 无法开工，同步类待办/预警无法真实展示 | 先做数据字典映射草案；催办清单已含高优 9 项与三缺口 |
+| 含税口径（#20）改变 | 历史绩效可能需要重算 | 当前按不含税实现；答复后评估重算范围并授权留痕 |
+| 二次分摊口径（#1–#3）改变 | 已生成台账/月结可能需要调整 | 暂定口径已标注；变更走口径调整，重算需授权留痕 |
+| 需规含作废条款 | 对外交付物误导 | 引用以对照表/计划第三章为准；V2.2 修订前排期 |
+
+## 七、报告结论
+
+M4 报表统计与工作台已完成交付并合并 `main`，系统除 ⑥ T+ 数据同步外具备完整业务闭环。质量证据充分（全量测试与三条 e2e 链路），剩余工作以外部输入与审计性技术债为主，可按计划推进。

frontend/README.md

@@ -79,38 +79,42 @@ pnpm build        # 类型检查 + 生产构建
 
 ## 视觉设计
 
-**设计立意**：公司名「衍水」是水，而中文「流水账」字面就是**流水之账**——系统的全部工作正是记录回款怎么流、绩效怎么算。视觉方向由此而生：深水面板 + 流动的层理线，即公司名的意象，也是业务的隐喻。
+**设计立意**：公司名「衍水」是水，而中文「流水账」字面就是**流水之账**——系统的全部工作正是记录回款怎么流、绩效怎么算。视觉方向由此而生：中性灰白的水面纸感 + 靛蓝点缀，安静、克制，长时间核数不累眼。完整规范见 `docs/design/视觉方向预览.html`（2026-10-12 起为 v3「质感版」）。
 
-**配色**（金色分两档是有意的：亮金只用于深色底、深金只用于浅色底，两处对比度都达标）
+**配色**（靛蓝只作重点点缀——主按钮 / 链接 / 焦点 / 当前菜单，大面积用中性灰白）
 
 | 名 | 值 | 用途 |
 | --- | --- | --- |
-| 深渊 | `#061A22` | 品牌面板底色 |
-| 沉碧 | `#0F3646` | 面板渐变、水纹线 |
-| 青金 | `#C9A227` | **深色底上**的细线与边框 |
-| 赭金 | `#8F6520` | **浅色底上**的主按钮（配白字约 6.2:1） |
-| 素纸 | `#FAFAF7` | 表单侧底色 |
-| 墨 | `#16262D` | 正文 |
+| 靛蓝 | `#2e4ba8` | 主按钮、链接、焦点、当前菜单（配白字约 7.5:1） |
+| 深靛 | `#223a85` | 主色深阶（按压态） |
+| 淡靛 | `#edf1fa` | 选中底色、浅色强调底 |
+| 纸白 | `#ffffff` | 卡片与面板底色 |
+| 雾灰 | `#f4f5f8` | 页面底色 |
+| 墨 | `#1c2333` | 正文 |
+| 墨灰 | `#5b6577` / `#9aa3b2` | 次级文本 / 辅助文本 |
 
-**字体**：品牌名用**宋体**（衬线，拟正式、拟账册），正文用系统无衬线，数字与验证码用等宽。
+**字体**：品牌名用**思源黑体**（`Noto Sans SC` / `Source Han Sans SC`，开源可商用），正文用同一无衬线栈，数字与验证码用等宽。**禁止引入微软雅黑、宋体等需商业授权的字体**——CSS 字体栈、设计稿、导出物一律只用开源或免费商用字体（如阿里巴巴普惠体、HarmonyOS Sans）。
 **界面不引入网络字体**——内网环境字体加载不可靠，靠字重、字距与留白做层次更稳妥。新页面请沿用这套字号节奏。
 
-**落地方式**：品牌色已提升为全局 CSS 变量（`src/assets/styles/index.css` 的 `:root`，`--ys-*` 前缀），登录页与布局、系统管理页面共用；全局还把 `--el-color-primary` 指向赭金，Element Plus 组件默认走品牌色。登录页 scoped 里的同名局部变量只是全局 token 的别名。
+**质感来源**（而非装饰）：表面 1–2% 明度差的微渐变、半透明描边、近距 + 远距分层阴影、内高光 / 内阴影、极微噪点（内联 SVG）、精确排版（字距 / 等宽数字 / 行高节律）。
 
-**签名元素**：品牌面板的水纹层理线，越往下越密（如潜向深处），载入时用 `stroke-dashoffset` 逐条画出——**一个统一的入场动作，而不是散落的特效**。
+**落地方式**：品牌色已提升为全局 CSS 变量（`src/assets/styles/index.css` 的 `:root`，`--ys-*` 前缀），登录页、布局与各业务页面共用；全局把 `--el-color-primary` 指向靛蓝，并按 Element Plus 公式预计算了 light-3/5/7/8/9 与 dark-2 色阶（不用 `color-mix()`，避免依赖较新浏览器特性）。旧 token 名（深水青 / 金色系列）在 `:root` 中保留映射，存量页面迁移完成后移除。
 
-**构图**：品牌内容（名称 / 金线 / 系统名 / 主标语 / 环节行）**垂直居中聚成一块**，配一层柔和径向光晕作落点。
+**签名元素**：**渐隐靛蓝水线**——仪表盘等页面标题下的细线（56px，左实右虚）与登录页品牌名下的短线（40px），「衍水」之水的提纯，全站唯一的装饰性元素；登录页右上角另有涟漪同心圆与顶部靛蓝天光作背景（低透明度）。与早期深色面板 + 水纹层理同一意象，品牌连续而非推倒重来。
+
+**构图**：登录页品牌内容（名称 / 标语 / 水线）**垂直居中聚成一块**，配一层柔和径向光晕作落点。
 早期版本用 `space-between` 把品牌与标语顶到两端，中间空出大半屏，两处都成了孤岛——超宽屏会把这种疏离放大得更明显。**内容块要限宽**（`max-width`），否则宽屏下文字会被拉散。
 
-### 写代码时的三条约定
+### 写代码时的四条约定
 
 - 覆盖 Element Plus 主题请改 **CSS 变量**（`--el-button-bg-color` 等），不要直接写 `background-color` —— 后者与 `.el-button--primary` 同权重，会受样式注入顺序影响而不稳定
 - 中文可在任意字间断行，**关键文案的断行位置要显式控制**（如主标语拆成两个 `<span>`），交给浏览器自动换行会出现单字独占一行的难看结果
 - 新页面需响应式到移动端、保留键盘焦点可见、并尊重 `prefers-reduced-motion`
+- **确认框统一加 `customClass: 'ys-confirm-box'`，不要再传 `type: 'warning'`** —— Element Plus 的默认 warning 图标会渲染在正文左侧独立成列（多行正文时图标悬在文字块中间），与 v3 靛蓝体系也冲突。全局样式（`src/assets/styles/index.css`）已把图标改为 18px 描边样式并放在标题行左侧，正文与标题文字对齐
 
 ## 验证码图片
 
-后端自绘渲染（`backend/app/core/captcha_image.py`），**不再使用 `captcha` 库的默认输出**——那是随机彩色字符 + 重噪点，与界面视觉体系冲突。自绘后字符为墨蓝、底为素纸、干扰线与噪点取自同一套配色。
+后端自绘渲染（`backend/app/core/captcha_image.py`），**不再使用 `captcha` 库的默认输出**——那是随机彩色字符 + 重噪点，与界面视觉体系冲突。自绘后字符为深青色、底为暖白、干扰线与噪点取自同一套配色。
 
 识别难度由**逐字随机旋转（±14°）+ 垂直抖动（±2px）+ 正弦干扰曲线 + 双层噪点**共同保证，与原实现相当；笔画加了 1px 描边——本系统用户是营销人员，屏幕与年龄跨度大，验证码过难会直接变成支持负担。
 
@@ -178,3 +182,51 @@ E2E_ADMIN_PASSWORD=<开发库admin密码> python e2e/system_management.py
 
 运行前置同上（需 `E2E_ADMIN_PASSWORD`）。**期间修复的缺陷**：public 端点 300s 响应缓存让登录页拿旧公司名（改 `fetch cache: no-store` + 时间戳绕过磁盘缓存）；业务弹窗分配表与产品明细共用 `items-table` 类导致选择器错位（分配表加专属 `alloc-table` 类）。
 **回归**：既有五脚本（登录 8 / 系统管理 13 / 基础数据 12 / 业务 16 / 参数 7 步）在 allowedRoles 路由扩展与品牌名动态化后全部复跑通过。
+
+## 前端页面（2026-10-19 追加 · M4 ⑤ 报表统计）
+
+| 页面 | 说明 |
+| --- | --- |
+| `/reports/personal-detail` 个人绩效明细（新组「报表统计」order19） | 人员/月份/客户类型/产品类别/岗位筛选；需规 2.4.1 全部列；行展开懒加载台账快照；页脚**全筛选合计**（注明非当前页）；导出/打印 |
+| `/reports/department-summary` 部门绩效汇总（order20） | 月份必填；全公司分成独立卡片（单经理 5% × 计入人数 = 合计，每位有聚合行的经理各计一次）；团队表（基数/团队分成/全公司分成/占比/调整/净合计/月结冻结额），净合计与月结聚合行同口径，比例列头随在线参数变化；展开成员 → 跨页下钻个人明细（人员与月份带入筛选）；未分配桶（按经理筛选时为空） |
+| `/reports/business-stats` 业务统计（order21） | 关键字/客户/归属人/状态/业务日期；发货额/回款额/绩效（累计口径提示）；展开下钻回款与台账明细 |
+| `/reports/payment-stats` 回款统计（order22） | 月份/回款日期/客户类型/产品类别；8 档区间表（空桶 0，档位由后端下发）；展开桶下钻分页明细；客户类型/产品类别对比表 |
+| `/reports/print/:code` 报表打印（顶层路由，`menu:false`） | 不挂 BasicLayout（打印不带侧栏/顶栏）；页眉公司信息走 public 端点；循环翻页取全量（以接口 total 判定超过 2000 行并提示截断）；部门汇总按「团队分成 → 全公司 5% → 对账 → 成员明细 → 未分配」五块渲染；`@media print` A4 横版 + 每页表头；签字栏；PDF 由浏览器「另存为」覆盖 |
+
+- 路由组「报表统计」四页 `allowedRoles: [admin, finance, leader]`（前端菜单 + 后端 `require_roles` 双层；admin 须显式列入）。
+- api 封装 `src/api/reports.ts`（类型 + 查询 + `exportReport` 裸 axios blob；产品类别标签额外覆盖 `mixed`）。
+- 权限：营销后勤「授权范围内」待业务权限清单 #6，当前不开放报表。
+- type-check 与 build 通过（2026-10-19）。e2e `report_flow.py` 已补 12 步：登录 → API 造数 → 四表筛选/导出下载 → 部门下钻筛选生效 → 回款多桶同时展开互不串行 → 打印视图 → 打印截断提示 → 部门汇总打印五块结构；需 `E2E_ADMIN_PASSWORD` 且前后端在跑。
+- **e2e 实跑（2026-10-20）**：`login_flow` 8/8、`system_management` 13/13、`role_home_flow` 4/4、`report_flow` 12/12、`calc_settlement_flow` 8/8 全过。`report_flow` 的回款统计改为展开目标桶后按**本次业务编号**定位明细行，不依赖桶累计值，脚本可重复运行（历史 e2e 数据累计不再造成假失败）。
+
+## 端到端测试（2026-10-19 追加 · M3 台账与月结）
+
+| 脚本 | 覆盖 | 结果 |
+| --- | --- | --- |
+| `e2e/calc_settlement_flow.py` | 绩效核算与月度结算 8 步：登录进台账页 → API 预置（客户/人员/业务/发货/回款/核算，随机远未来月份防碰撞）→ 按归属月筛选见 v1 行 → 重算对话框（原因必填）→ v2 生效 → 版本三态筛选（仅历史 / 仅当前 / 清空=全部）→ 生成月结草稿 → 提交审批（开关显式关闭=自动通过锁定）→ 详情抽屉（按人明细/净工资/锁定状态） | ✓ 全通过（2026-10-19 首跑，修复下述缺陷后） |
+
+运行前置同上（需 `E2E_ADMIN_PASSWORD`）；数据 `e2e_` 前缀 + 随机远未来月份（209x），核算/月结按设计不可删，行数据留档开发库。
+**首跑即抓出三处真实前端缺陷**（M3 台账/月结两页自 2026-10-17 交付起一直「暂无数据」）：
+① `src/api/{calc,settlements,approvals}.ts` 误用默认导出 `request`（axios 实例，返回 AxiosResponse 未解包），列表 `list` 恒为 undefined → 三页永远「暂无数据」；改为具名导入 `{ request }`（信封解包版）。
+② 三页均无 `onMounted` 初始加载 → 进页不取数；补 `onMounted(() => void load())`。
+③ 三页 `AppPagination` 用 `v-model:page-num` + `@change`（组件无该事件、也未实现 `update:*`）→ 翻页失效；统一为 `:page-num/:page-size` + `@page-change/@size-change`（usePagedList 的 onPageChange/onSizeChange）。
+**注意**：e2e 与 `pytest tests/integration` **不可并发**——conftest 每用例整体清空开发库，会清掉 e2e 造的数据造成假失败（本次排查耗时即源于此，两次假失败的报错均为「台账行消失 / 401 登录失效」）。
+
+## 前端页面（2026-10-19 追加 · M4 ⑧ 工作台）
+
+`/dashboard` 由 Bento 占位升级为工作台四区块（**一次聚合请求** `/api/v1/dashboard`）：
+
+| 区块 | 展示 |
+| --- | --- |
+| 经营绩效总览 | KPI 四卡（本月绩效/应付/核算人数/团队数 + 月结状态）；近 6 个月绩效折线 + 回款柱状（ECharts） |
+| 待办事项 | 待审批（跳审批管理）、回款未指定批次（跳回款管理）、T+ 同步失败（未启用显式占位） |
+| 风险预警 | 回款逾期（danger）/ 审批超时（warning），点击跳处理页；总开关关闭时显示参数提示 |
+| 最近动态 | 操作日志时间线，按模块本地筛选 |
+
+- **ECharts 5.6 按需引入**：`echarts/core` + `BarChart/LineChart/Grid/Tooltip` + `SVGRenderer`（与设计预览一致），只注册用到的模块。
+- **字体红线**：图表 `textStyle.fontFamily` 必须显式设为思源黑体栈——ECharts 在 Windows 默认微软雅黑（字体商用合规要求）。
+- 权限：路由 `allowedRoles: [admin, finance, leader]`，与后端 `require_roles` 双层；营销后勤待权限清单 #6。
+- **普通用户落地页**：守卫不再硬编码回 `/dashboard`，统一走 `src/router/access.ts` 的 `firstAccessiblePath`（工作台 → 业务数据 → 回款），普通用户登录/刷新/直连受限页均落 `/business/businesses`，不会无限重定向；登录回跳也经 `canAccessPath` 校验。菜单与面包屑复用同一份准入判定。
+- 预警徽标用后端 `warnings.total`（全部命中数），`items` 仅为展示上限内的子集。
+- `package.json` 新增依赖 `echarts@5.6.0`（MIT）；type-check 与 build 通过（2026-10-19）。
+- e2e `e2e/role_home_flow.py`：普通用户登录落地、菜单隐藏、刷新保持、直连 `/dashboard` 与报表页回退；需 `E2E_ADMIN_PASSWORD`。

frontend/e2e/calc_settlement_flow.py

@@ -0,0 +1,353 @@
+"""绩效核算与月度结算端到端验证（M3 ④：台账/月结两页）。
+
+覆盖真实浏览器链路（重点守 code-review 修复过的两处前端缺陷）：
+- 台账页「重算」对话框按**回款 ID** 发起重算（修复前传台账行主键，会
+  作废并重算无关回款的台账）；重算后新版本生效、旧版本翻「已替代」
+- 版本筛选三态：仅当前生效（1）/ 仅历史版本（0）/ 清空=全部（不过滤）
+  （修复前「含历史版本」传 0 只回历史行）
+- 月结页：生成快照（草稿）→ 提交审批（自动通过并锁定）→ 详情抽屉展示
+  按人明细（净工资/试用期），锁定人回显
+
+前置（API 预置；前端无「核算」入口——核算为批量动作走接口）：
+客户/人员/业务/发货/回款经 HTTP API 直建（与集成测试同形入参），核算经
+API 触发；浏览器只负责台账/月结两页的真实交互。
+
+数据说明：核算后的回款与已生成月结按设计不可删（变更只走调整单），
+本流程按 `e2e_` 前缀 + **随机远未来月份（209x）**造数——每次运行独占
+一个月份，重复运行互不碰撞；行数据留档开发库（与 business_data.py 同）。
+
+运行前置（缺一不可）：
+    docker compose up -d
+    cd backend && uv run uvicorn app.main:app --port 8000
+    cd frontend && pnpm dev
+    cd frontend && E2E_ADMIN_PASSWORD=<开发库admin密码> python e2e/calc_settlement_flow.py
+"""
+
+import json
+import os
+import random
+import time
+import urllib.error
+import urllib.request
+
+from playwright.sync_api import Page, sync_playwright
+
+from common import (
+    BASE_URL,
+    E2EFailure,
+    collect_console_errors,
+    current_path,
+    expect_toast,
+    fail,
+    login,
+)
+
+ADMIN = "admin"
+API_BASE = "http://127.0.0.1:8000"
+SUFFIX = f"{int(time.time())}"
+console_errors: list[str] = []
+
+_SETTLEMENT_SWITCH = "approval.monthly_settlement.enabled"
+
+
+def _api(method: str, path: str, token: str, body: dict | None = None) -> dict:
+    """直连后端接口（仅用于 API 预置；浏览器交互一律走页面）。"""
+    request = urllib.request.Request(
+        f"{API_BASE}{path}",
+        method=method,
+        headers={
+            "Authorization": f"Bearer {token}",
+            "Content-Type": "application/json",
+        },
+        data=json.dumps(body).encode() if body is not None else None,
+    )
+    try:
+        with urllib.request.urlopen(request, timeout=20) as response:
+            payload = json.loads(response.read().decode())
+    except urllib.error.HTTPError as exc:
+        detail = exc.read().decode()[:200]
+        raise E2EFailure(f"API {method} {path} HTTP {exc.code}：{detail}") from exc
+    if payload.get("code") != 200:
+        raise E2EFailure(f"API {method} {path} 业务失败：{payload.get('message')}")
+    return payload["data"]
+
+
+def _set_settlement_switch(token: str, value: str) -> None:
+    """显式控制月结审批开关（用例不依赖种子默认值；结束还原默认 1）。"""
+    _api(
+        "POST",
+        "/api/v1/system/params/changes",
+        token,
+        {
+            "change_type": 1,
+            "remark": f"e2e calc_settlement_flow 设置月结审批开关={value}",
+            "items": [
+                {"param_code": _SETTLEMENT_SWITCH, "dimension_value": "", "value": value}
+            ],
+        },
+    )
+
+
+def _filter_item(page: Page, label: str):
+    """可见筛选表单中指定标签的表单项（select 带 :visible 避开隐藏实例）。"""
+    return page.locator(
+        f'.filters:visible .el-form-item:has(.el-form-item__label:text-is("{label}"))'
+    ).first
+
+
+def _query(page: Page) -> None:
+    page.locator(".filters:visible button:has-text('查询')").first.click()
+    page.wait_for_timeout(800)
+
+
+def _select_filter(page: Page, label: str, option: str) -> None:
+    item = _filter_item(page, label)
+    item.locator(".el-select").click()
+    page.wait_for_timeout(300)
+    page.locator(
+        ".el-select-dropdown:visible .el-select-dropdown__item", has_text=option
+    ).first.click()
+    page.wait_for_timeout(200)
+
+
+def step_login_and_open_ledger(page: Page, admin_password: str) -> None:
+    login(page, ADMIN, admin_password)
+    page.goto(f"{BASE_URL}/calc/ledger", wait_until="networkidle")
+    page.wait_for_timeout(600)
+    if current_path(page) != "/calc/ledger":
+        fail("导航", f"未进入绩效台账页，当前 {page.url}")
+    print("✓ 1. 登录与导航    进入绩效台账页")
+
+
+def step_setup_via_api(page: Page, month: str) -> dict:
+    """API 预置完整链路：角色 → 客户/人员 → 业务 → 发货 → 回款 → 核算。"""
+    token = page.evaluate("localStorage.getItem('ys_token')")
+    if not token:
+        fail("API 预置", "localStorage 中未取到 ys_token")
+
+    roles = _api("GET", "/api/v1/system/business-roles?pageNum=1&pageSize=50", token)["list"]
+    role_id = next((r["id"] for r in roles if r["role_code"] == "salesperson"), None)
+    if role_id is None:
+        fail("API 预置", "未找到 salesperson 岗位种子")
+
+    customer = _api(
+        "POST",
+        "/api/v1/base/customers",
+        token,
+        {
+            "company_name": f"e2e_月结客户_{SUFFIX}",
+            "owner_name": "张老板",
+            "customer_type": "personal",
+        },
+    )
+    person = _api(
+        "POST",
+        "/api/v1/base/personnel",
+        token,
+        {
+            "personnel_name": f"e2e_月结人员_{SUFFIX}",
+            "business_role_id": role_id,
+            "salary_standard": "3000.00",
+        },
+    )
+    business = _api(
+        "POST",
+        "/api/v1/business/businesses",
+        token,
+        {
+            "customer_id": customer["id"],
+            "business_date": f"{month}-01",
+            "owner_personnel_id": person["id"],
+            "items": [
+                {
+                    "product_name": f"e2e_月结产品_{SUFFIX}",
+                    "product_category": "municipal_water",
+                    "quantity": "100",
+                    "sale_price": "100.00",
+                    "cost_amount": "3000.00",
+                }
+            ],
+        },
+    )
+    shipment = _api(
+        "POST",
+        "/api/v1/business/shipments",
+        token,
+        {
+            "business_id": business["id"],
+            "ship_date": f"{month}-02",
+            "items": [{"product_name": "e2e_月结发货", "quantity": "1", "sale_price": "1.00"}],
+        },
+    )
+    receipt = _api(
+        "POST",
+        "/api/v1/business/receipts",
+        token,
+        {
+            "business_id": business["id"],
+            "receipt_date": f"{month}-15",
+            "amount": "20000.00",
+            "shipment_id": shipment["id"],
+        },
+    )
+    calc = _api("POST", f"/api/v1/calc/receipts/{receipt['id']}/calc", token)
+    if calc.get("repeated") is not False:
+        fail("API 预置", f"核算应为首算，实际 repeated={calc.get('repeated')}")
+    print(f"✓ 2. API 预置      业务 {business['business_no']} 已核算（{month}）")
+    return {
+        "token": token,
+        "month": month,
+        "business_no": business["business_no"],
+        "personnel_name": person["personnel_name"],
+    }
+
+
+def step_ledger_row_visible(page: Page, ctx: dict) -> None:
+    _filter_item(page, "归属月").locator("input").first.fill(ctx["month"])
+    _query(page)
+    row = page.locator(".el-table__row", has_text=ctx["business_no"]).first
+    if row.count() == 0:
+        fail("台账列表", f"筛选 {ctx['month']} 未见业务 {ctx['business_no']} 的台账行")
+    text = row.text_content()
+    if "v1" not in text or "已替代" in text:
+        fail("台账列表", f"首算行应为当前生效 v1，实际：「{text.strip()[:80]}」")
+    print("✓ 3. 台账筛选      首算 v1 行可见且为当前生效")
+
+
+def step_recalc_via_dialog(page: Page, ctx: dict) -> None:
+    """重算对话框：修复前按台账行主键发起，会作废无关回款的台账。"""
+    row = page.locator(".el-table__row", has_text=ctx["business_no"]).first
+    row.locator("button:has-text('重算')").click()
+    dialog = page.locator(".el-dialog:visible").last
+    dialog.wait_for(state="visible")
+    dialog.locator("textarea").fill(f"e2e 重算验证 {SUFFIX}")
+    dialog.locator("button:has-text('确认重算')").click()
+    expect_toast(page, "重算完成", "重算")
+    page.wait_for_timeout(600)
+
+    row = page.locator(".el-table__row", has_text=ctx["business_no"]).first
+    text = row.text_content()
+    if "v2" not in text:
+        fail("重算", f"重算后应显示 v2，实际：「{text.strip()[:80]}」")
+    print("✓ 4. 重算对话框    按回款 ID 重算成功，v2 生效")
+
+
+def step_version_filter(page: Page, ctx: dict) -> None:
+    # 仅历史版本：0 必须精确命中历史行（修复前「含历史版本」即传 0，语义相反）
+    _select_filter(page, "版本", "仅历史版本")
+    _query(page)
+    rows = page.locator(".el-table__row", has_text=ctx["business_no"])
+    if rows.count() != 1 or "已替代" not in rows.first.text_content():
+        fail("版本筛选", "「仅历史版本」应只剩一条带「已替代」的 v1 行")
+
+    # 清空 = 不过滤（全部版本）：v1+v2 双版本可见
+    item = _filter_item(page, "版本")
+    item.hover()
+    clear = item.locator(".el-select__clear").first
+    if clear.count() == 0:
+        fail("版本筛选", "未找到下拉清空按钮")
+    clear.click()
+    page.wait_for_timeout(200)
+    _query(page)
+    rows = page.locator(".el-table__row", has_text=ctx["business_no"])
+    texts = [rows.nth(i).text_content() for i in range(rows.count())]
+    if rows.count() != 2 or not any("已替代" in t for t in texts):
+        fail("版本筛选", f"清空后应见 v1+v2 两行，实际 {rows.count()} 行：{texts}")
+    print("✓ 5. 版本筛选      仅历史/全部三态正确（v1 已替代 + v2 生效）")
+
+
+def step_generate_settlement(page: Page, ctx: dict) -> None:
+    page.goto(f"{BASE_URL}/settlements", wait_until="networkidle")
+    page.wait_for_timeout(600)
+    page.locator('input[placeholder="结算月份 YYYY-MM"]').fill(ctx["month"])
+    page.click("button:has-text('生成月结快照')")
+    expect_toast(page, "月结已生成", "生成月结")
+
+    row = page.locator(".el-table__row", has_text=ctx["month"]).first
+    row.wait_for(state="visible")
+    text = row.text_content()
+    if "草稿" not in text:
+        fail("月结生成", f"生成后应为草稿状态，实际：「{text.strip()[:80]}」")
+    print("✓ 6. 月结生成      快照生成，草稿状态")
+
+
+def step_submit_and_locked(page: Page, ctx: dict) -> None:
+    row = page.locator(".el-table__row", has_text=ctx["month"]).first
+    row.locator("button:has-text('提交审批')").click()
+    # 开关已显式关闭（见 run 的 finally 还原）→ 自动通过并锁定
+    expect_toast(page, "月结已锁定", "提交审批")
+    page.wait_for_timeout(600)
+    row = page.locator(".el-table__row", has_text=ctx["month"]).first
+    if "已审定" not in row.text_content():
+        fail("提交审批", "提交后应显示已审定（锁定）")
+    print("✓ 7. 提交审批      自动通过并锁定（已审定）")
+
+
+def step_detail_drawer(page: Page, ctx: dict) -> None:
+    row = page.locator(".el-table__row", has_text=ctx["month"]).first
+    row.locator("button:has-text('详情')").click()
+    drawer = page.locator(".el-drawer:visible").last
+    drawer.wait_for(state="visible")
+    page.wait_for_timeout(500)
+    text = drawer.text_content()
+    if ctx["month"] not in text or "已审定" not in text:
+        fail("月结详情", f"抽屉应含月份与已审定状态，实际：「{text.strip()[:120]}」")
+    if ctx["personnel_name"] not in text:
+        fail("月结详情", f"明细应含本次人员 {ctx['personnel_name']}")
+    if "净工资" not in text:
+        fail("月结详情", "明细应含净工资列")
+    print("✓ 8. 月结详情      抽屉明细含人员/净工资/锁定状态")
+
+
+def run(page: Page) -> None:
+    collect_console_errors(page, console_errors)
+    admin_password = os.environ.get("E2E_ADMIN_PASSWORD", "")
+    if not admin_password:
+        fail("环境变量", "未设置 E2E_ADMIN_PASSWORD（开发库 admin 密码）")
+
+    # 随机远未来月份：每次运行独占一月，重复运行互不碰撞（数据留档）
+    month = f"20{random.randint(90, 99)}-{random.randint(1, 12):02d}"
+
+    step_login_and_open_ledger(page, admin_password)
+    ctx = step_setup_via_api(page, month)
+    _set_settlement_switch(ctx["token"], "0")
+    try:
+        step_ledger_row_visible(page, ctx)
+        step_recalc_via_dialog(page, ctx)
+        step_version_filter(page, ctx)
+        step_generate_settlement(page, ctx)
+        step_submit_and_locked(page, ctx)
+        step_detail_drawer(page, ctx)
+    finally:
+        # 还原审批开关默认（V8 起默认开启），中断也不遗留
+        _set_settlement_switch(ctx["token"], "1")
+
+    print(f"  （本次数据留档：{month} 已锁月结 + 客户/人员/业务 e2e_ 前缀，不可删）")
+    if console_errors:
+        fail("控制台", f"存在 {len(console_errors)} 条 JS 错误：{console_errors[:2]}")
+
+
+def main() -> int:
+    with sync_playwright() as playwright:
+        browser = playwright.chromium.launch(headless=True)
+        page = browser.new_page(viewport={"width": 1600, "height": 1000})
+        page.set_default_timeout(15000)
+        try:
+            run(page)
+        except E2EFailure as exc:
+            page.screenshot(path="e2e/failure.png", full_page=True)
+            print(f"\n  ✗ {exc}")
+            print("  已保存截图 e2e/failure.png")
+            return 1
+        except Exception as exc:  # noqa: BLE001 — 测试脚本需打印完整失败原因
+            page.screenshot(path="e2e/failure.png", full_page=True)
+            print(f"\n  ✗ 执行中断：{type(exc).__name__}: {exc}")
+            return 1
+        finally:
+            browser.close()
+    print("\n全部通过。")
+    return 0
+
+
+if __name__ == "__main__":
+    raise SystemExit(main())

frontend/e2e/common.py

@@ -112,10 +112,12 @@ def expect_toast(page: Page, expected: str, step: str, timeout_ms: int = 5000) -
         fail(step, f"未出现提示「{expected}」，当前提示：{text or '（无）'}")
 
 
-def login(page: Page, username: str, password: str) -> None:
-    """完整登录：打开登录页 → 从 Redis 取验证码答案 → 提交 → 等待进入首页。
+def login(page: Page, username: str, password: str, expected_path: str = "/dashboard") -> None:
+    """完整登录：打开登录页 → 从 Redis 取验证码答案 → 提交 → 等待进入落地页。
 
     验证码 id 经响应监听捕获（前端把它内联在响应体里，不是 URL 参数）。
+    ``expected_path`` 按角色传入：管理员/财务/领导默认工作台，普通用户
+    落业务数据页（工作台权限收紧后守卫按角色解析首页）。
     """
     captcha_ids: list[str] = []
 
@@ -148,8 +150,8 @@ def login(page: Page, username: str, password: str) -> None:
         page.fill('input[autocomplete="off"]', answer)
         page.click("button:has-text('登 录')")
         page.wait_for_timeout(2000)
-        if current_path(page) != "/dashboard":
-            detail = f"未跳转到首页，当前 {page.url}"
+        if current_path(page) != expected_path:
+            detail = f"未跳转到 {expected_path}，当前 {page.url}"
             if message := toast_text(page):
                 detail += f"，提示：{message}"
             fail("登录", detail)

frontend/e2e/report_flow.py

@@ -0,0 +1,432 @@
+"""报表统计端到端验证（M4 ⑤：四张报表 + 打印视图）。
+
+覆盖真实浏览器链路（接口测试守不住的部分）：
+- 「报表统计」组四页菜单可见、可进入
+- 个人明细：API 预置的已核算业务出现在列表；导出触发真实下载
+- 部门汇总：经理团队行出现且团队基数非 0；全公司 5% 卡片可见
+- 业务统计：关键字筛选命中；三列统计非空
+- 回款统计：8 档区间表；目标桶（61-90 天）有金额；空桶显示 0
+- 打印视图：独立路由带出报表与签字栏；window.print 被调用
+
+前置（缺一不可）：
+    docker compose up -d
+    cd backend && uv run uvicorn app.main:app --port 8000
+    cd frontend && pnpm dev
+    cd frontend && E2E_ADMIN_PASSWORD=<开发库admin密码> python e2e/report_flow.py
+
+数据说明：核算后数据不可删（业务规则），按 `e2e_` 前缀留档开发库；
+每次运行用随机后缀隔离，断言以本次业务编号定位。
+"""
+
+import json
+import os
+import time
+import urllib.error
+import urllib.request
+
+from playwright.sync_api import Page, sync_playwright
+
+from common import (
+    BASE_URL,
+    E2EFailure,
+    collect_console_errors,
+    current_path,
+    fail,
+    login,
+)
+
+ADMIN = "admin"
+SUFFIX = f"{int(time.time())}"
+console_errors: list[str] = []
+MONTH = time.strftime("%Y-%m")
+
+
+def _api(method: str, path: str, token: str, body: dict | None = None) -> dict:
+    """带令牌的轻量 API 调用（urllib，避免额外依赖）。"""
+    request = urllib.request.Request(
+        f"{BASE_URL}{path}",
+        method=method,
+        headers={
+            "Authorization": f"Bearer {token}",
+            "Content-Type": "application/json",
+        },
+        data=json.dumps(body).encode() if body is not None else None,
+    )
+    try:
+        with urllib.request.urlopen(request, timeout=20) as response:
+            payload = json.loads(response.read().decode())
+    except urllib.error.HTTPError as exc:
+        detail = exc.read().decode()[:200]
+        raise E2EFailure(f"API {method} {path} HTTP {exc.code}：{detail}") from exc
+    if payload.get("code") != 200:
+        raise E2EFailure(f"API {method} {path} 业务失败：{payload.get('message')}")
+    return payload["data"]
+
+
+def step_login(page: Page, admin_password: str) -> None:
+    login(page, ADMIN, admin_password)
+    print("✓ 1. 登录")
+
+
+def step_setup_via_api(page: Page) -> dict:
+    """预置：经理 + 业务员 → 客户/业务 → 发货（60 天前）→ 回款 → 核算。"""
+    token = page.evaluate("localStorage.getItem('ys_token')")
+    if not token:
+        fail("API 预置", "localStorage 中未取到 ys_token")
+
+    roles = _api("GET", "/api/v1/system/business-roles?pageNum=1&pageSize=50", token)["list"]
+    salesperson_role = next((r["id"] for r in roles if r["role_code"] == "salesperson"), None)
+    manager_role = next((r["id"] for r in roles if r["role_code"] == "sales_manager"), None)
+    if salesperson_role is None or manager_role is None:
+        fail("API 预置", "未找到 salesperson / sales_manager 岗位种子")
+
+    manager = _api(
+        "POST",
+        "/api/v1/base/personnel",
+        token,
+        {
+            "personnel_name": f"e2e_报表现经理_{SUFFIX}",
+            "business_role_id": manager_role,
+            "salary_standard": "3000.00",
+        },
+    )
+    person = _api(
+        "POST",
+        "/api/v1/base/personnel",
+        token,
+        {
+            "personnel_name": f"e2e_报表现业务员_{SUFFIX}",
+            "business_role_id": salesperson_role,
+            "salary_standard": "3000.00",
+            "manager_id": manager["id"],
+        },
+    )
+    customer = _api(
+        "POST",
+        "/api/v1/base/customers",
+        token,
+        {
+            "company_name": f"e2e_报表客户_{SUFFIX}",
+            "owner_name": "张老板",
+            "customer_type": "personal",
+        },
+    )
+    business = _api(
+        "POST",
+        "/api/v1/business/businesses",
+        token,
+        {
+            "customer_id": customer["id"],
+            "business_date": f"{MONTH}-01",
+            "owner_personnel_id": person["id"],
+            "items": [
+                {
+                    "product_name": f"e2e_报表产品_{SUFFIX}",
+                    "product_category": "municipal_water",
+                    "quantity": "100",
+                    "sale_price": "100.00",
+                    "cost_amount": "3000.00",
+                }
+            ],
+        },
+    )
+    from datetime import date, timedelta
+
+    ship_date = (date.today() - timedelta(days=60)).isoformat()
+    shipment = _api(
+        "POST",
+        "/api/v1/business/shipments",
+        token,
+        {
+            "business_id": business["id"],
+            "ship_date": ship_date,
+            "items": [{"product_name": "e2e_报表发货", "quantity": "1", "sale_price": "1.00"}],
+        },
+    )
+    receipt = _api(
+        "POST",
+        "/api/v1/business/receipts",
+        token,
+        {
+            "business_id": business["id"],
+            "receipt_date": date.today().isoformat(),
+            "amount": "10000.00",
+            "shipment_id": shipment["id"],
+        },
+    )
+    _api("POST", f"/api/v1/calc/receipts/{receipt['id']}/calc", token)
+    print(f"✓ 2. API 预置      业务 {business['business_no']} 已核算")
+    return {
+        "month": MONTH,
+        "business_no": business["business_no"],
+        "personnel_id": person["id"],
+        "personnel_name": person["personnel_name"],
+        "manager_name": manager["personnel_name"],
+    }
+
+
+def step_personal_detail(page: Page, ctx: dict) -> None:
+    page.goto(f"{BASE_URL}/reports/personal-detail", wait_until="networkidle")
+    page.wait_for_timeout(800)
+    if current_path(page) != "/reports/personal-detail":
+        fail("导航", f"未进入个人绩效明细页，当前 {page.url}")
+
+    # 月份筛选：Element Plus 月份选择器可直接键入 YYYY-MM
+    month_input = page.locator(".filters input").first
+    month_input.fill(ctx["month"])
+    month_input.press("Enter")
+    page.locator(".filters button:has-text('查询')").first.click()
+    page.wait_for_timeout(900)
+
+    row = page.locator(".el-table__row", has_text=ctx["business_no"]).first
+    if row.count() == 0:
+        fail("个人明细", f"未找到业务 {ctx['business_no']} 的明细行")
+    print("✓ 3. 个人明细      列表命中本次核算业务")
+
+    with page.expect_download(timeout=20000) as download_info:
+        page.locator("button:has-text('导出 Excel')").first.click()
+    download = download_info.value
+    if not download.suggested_filename.endswith(".xlsx"):
+        fail("导出", f"下载文件名非 xlsx：{download.suggested_filename}")
+    print(f"✓ 4. 导出下载      {download.suggested_filename}")
+
+
+def step_department_summary(page: Page, ctx: dict) -> None:
+    page.goto(f"{BASE_URL}/reports/department-summary", wait_until="networkidle")
+    page.wait_for_timeout(900)
+    page.locator(".filters button:has-text('查询')").first.click()
+    page.wait_for_timeout(900)
+
+    row = page.locator(".el-table__row", has_text=ctx["manager_name"]).first
+    if row.count() == 0:
+        fail("部门汇总", f"未找到经理 {ctx['manager_name']} 的团队行")
+    if page.locator(".company-card").count() == 0:
+        fail("部门汇总", "全公司 5% 卡片未渲染")
+    print("✓ 5. 部门汇总      团队行与全公司卡片可见")
+
+
+def step_business_stats(page: Page, ctx: dict) -> None:
+    page.goto(f"{BASE_URL}/reports/business-stats", wait_until="networkidle")
+    page.wait_for_timeout(800)
+    keyword = page.locator(".filters input").first
+    keyword.fill(ctx["business_no"])
+    keyword.press("Enter")
+    page.locator(".filters button:has-text('查询')").first.click()
+    page.wait_for_timeout(800)
+
+    row = page.locator(".el-table__row", has_text=ctx["business_no"]).first
+    if row.count() == 0:
+        fail("业务统计", f"未找到业务 {ctx['business_no']}")
+    print("✓ 7. 业务统计      关键字筛选命中")
+
+
+def step_payment_stats(page: Page, ctx: dict) -> None:
+    page.goto(f"{BASE_URL}/reports/payment-stats", wait_until="networkidle")
+    page.wait_for_timeout(900)
+    page.locator(".filters button:has-text('查询')").first.click()
+    page.wait_for_timeout(900)
+
+    # 页面同时有区间表与两个维度对比表，必须限定主区间表
+    rows = page.locator('[data-testid="payment-bucket-table"] .el-table__row')
+    if rows.count() != 8:
+        fail("回款统计", f"区间表应为 8 行，实际 {rows.count()}")
+    bucket = page.locator(
+        '[data-testid="payment-bucket-table"] .el-table__row', has_text="61-90 天"
+    ).first
+    if bucket.count() == 0:
+        fail("回款统计", "未找到 61-90 天区间行")
+    # 按本次业务编号在下钻明细中定位，不依赖桶聚合值（历史 e2e 数据会累计到同桶）
+    bucket.locator(".el-table__expand-icon").click()
+    page.wait_for_timeout(1000)
+    drill_row = page.locator(
+        ".drill-wrap .el-table__row", has_text=ctx["business_no"]
+    ).first
+    if drill_row.count() == 0:
+        fail("回款统计", f"61-90 天桶下钻未找到本次业务 {ctx['business_no']}")
+    drill_text = drill_row.inner_text()
+    if "10000.00" not in drill_text:
+        fail("回款统计", f"本次业务下钻行金额不符：{drill_text[:120]}")
+    print("✓ 8. 回款统计      8 档区间与本次业务下钻金额正确")
+
+
+def step_payment_multi_expand(page: Page, ctx: dict) -> None:
+    """多个区间同时展开时，各自的下钻面板不能串行显示同一批明细。"""
+    page.goto(f"{BASE_URL}/reports/payment-stats", wait_until="networkidle")
+    page.wait_for_timeout(900)
+    page.locator(".filters button:has-text('查询')").first.click()
+    page.wait_for_timeout(900)
+
+    for label in ("61-90 天", "1-30 天"):
+        row = page.locator(
+            '[data-testid="payment-bucket-table"] .el-table__row', has_text=label
+        ).first
+        row.locator(".el-table__expand-icon").click()
+        page.wait_for_timeout(700)
+
+    drills = page.locator(".drill-wrap")
+    if drills.count() != 2:
+        fail("回款多桶展开", f"应展开 2 个下钻面板，实际 {drills.count()}")
+    texts = [drills.nth(index).inner_text() for index in range(2)]
+    # 面板是明细行（每笔 10000），不是桶合计；串行时两个面板文本会完全相同
+    if texts[0] == texts[1] or "10000.00" not in "".join(texts):
+        fail("回款多桶展开", "两个桶面板显示了同一批明细（drill 状态串行）")
+    print("✓ 9. 回款多桶展开  两个下钻面板互不串行")
+
+
+def step_department_drill(page: Page, ctx: dict) -> None:
+    """部门汇总「查看明细」必须把人员与月份带到个人明细页。"""
+    page.goto(f"{BASE_URL}/reports/department-summary", wait_until="networkidle")
+    page.wait_for_timeout(900)
+    page.locator(".filters button:has-text('查询')").first.click()
+    page.wait_for_timeout(900)
+
+    row = page.locator(".el-table__row", has_text=ctx["manager_name"]).first
+    row.locator(".el-table__expand-icon").click()
+    page.wait_for_timeout(500)
+    page.locator("button:has-text('查看明细')").first.click()
+    page.wait_for_timeout(900)
+
+    if f"personnel_id={ctx['personnel_id']}" not in page.url:
+        fail("部门下钻", f"URL 未携带人员筛选：{page.url}")
+    if ctx["personnel_name"] not in page.locator(".filters").inner_text():
+        fail("部门下钻", "个人明细页未应用人员筛选")
+    print("✓ 6. 部门下钻      人员与月份筛选已生效")
+
+
+def step_print_truncated(page: Page, ctx: dict) -> None:
+    """超过打印上限时必须给出截断提示（修复前提示永不出现）。"""
+
+    def handler(route) -> None:
+        rows = [
+            {
+                "ledger_id": index,
+                "business_no": f"E2E-{index}",
+                "ship_date": None,
+                "receipt_date": f"{ctx['month']}-01",
+                "payment_days": 10,
+                "product_category": "municipal_water",
+                "customer_type": "personal",
+                "role_name": "业务员",
+                "rate_text": "1",
+                "weight_r": 1,
+                "performance_amount": "1.00",
+                "payable_amount": "1.00",
+            }
+            for index in range(200)
+        ]
+        route.fulfill(
+            json={
+                "code": 200,
+                "message": "ok",
+                "data": {
+                    "list": rows,
+                    "total": 2500,
+                    "pageNum": 1,
+                    "pageSize": 200,
+                    "summary": {"row_count": 2500},
+                },
+            }
+        )
+
+    page.route("**/api/v1/reports/personal-detail*", handler)
+    try:
+        page.goto(
+            f"{BASE_URL}/reports/print/personal-detail?settlement_month={ctx['month']}",
+            wait_until="networkidle",
+        )
+        page.wait_for_timeout(1200)
+        if page.locator(".truncated").count() == 0:
+            fail("打印截断", "超过 2000 行未显示截断提示")
+        if "2000" not in page.locator(".truncated").inner_text():
+            fail("打印截断", "截断提示未说明上限行数")
+    finally:
+        page.unroute("**/api/v1/reports/personal-detail*", handler)
+    print("✓ 11. 打印截断      超限提示可见")
+
+
+def step_print_department(page: Page, ctx: dict) -> None:
+    """部门汇总打印稿必须含团队分成、5% 块、对账、成员与未分配五块。"""
+    page.goto(
+        f"{BASE_URL}/reports/print/department-summary?settlement_month={ctx['month']}",
+        wait_until="networkidle",
+    )
+    page.wait_for_timeout(1200)
+    for testid in (
+        "print-department-teams",
+        "print-company-block",
+        "print-reconciliation",
+        "print-department-members",
+        "print-unassigned",
+    ):
+        if page.locator(f'[data-testid="{testid}"]').count() == 0:
+            fail("部门打印", f"缺少区块 {testid}")
+    if "财务复核" not in page.locator(".print-page").inner_text():
+        fail("部门打印", "签字栏缺失")
+    print("✓ 12. 部门打印      五块结构与签字栏完整")
+
+
+def step_print_view(page: Page, ctx: dict) -> None:
+    page.add_init_script("window.print = () => { window.__printed = true }")
+    page.goto(
+        f"{BASE_URL}/reports/print/personal-detail?settlement_month={ctx['month']}",
+        wait_until="networkidle",
+    )
+    page.wait_for_timeout(1200)
+    if page.locator(".sheet-table").count() == 0:
+        fail("打印视图", "报表表格未渲染")
+    text = page.locator(".print-page").inner_text()
+    if "财务复核" not in text or "领导签字" not in text:
+        fail("打印视图", "签字栏缺失")
+    page.locator("button:has-text('打印')").first.click()
+    page.wait_for_timeout(400)
+    if page.evaluate("window.__printed") is not True:
+        fail("打印视图", "window.print 未被调用")
+    print("✓ 10. 打印视图      表格/签字栏/打印调用均正常")
+
+
+def run(page: Page) -> None:
+    collect_console_errors(page, console_errors)
+    admin_password = os.environ.get("E2E_ADMIN_PASSWORD", "")
+    if not admin_password:
+        fail("环境变量", "未设置 E2E_ADMIN_PASSWORD（开发库 admin 密码）")
+
+    step_login(page, admin_password)
+    ctx = step_setup_via_api(page)
+    step_personal_detail(page, ctx)
+    step_department_summary(page, ctx)
+    step_department_drill(page, ctx)
+    step_business_stats(page, ctx)
+    step_payment_stats(page, ctx)
+    step_payment_multi_expand(page, ctx)
+    step_print_view(page, ctx)
+    step_print_truncated(page, ctx)
+    step_print_department(page, ctx)
+
+    if console_errors:
+        print(f"  （控制台错误 {len(console_errors)} 条：{console_errors[:2]}）")
+
+
+def main() -> int:
+    with sync_playwright() as playwright:
+        browser = playwright.chromium.launch(headless=True)
+        page = browser.new_page(viewport={"width": 1600, "height": 1000})
+        page.set_default_timeout(15000)
+        try:
+            run(page)
+        except E2EFailure as exc:
+            page.screenshot(path="e2e/failure.png", full_page=True)
+            print(f"\n  ✗ {exc}")
+            print("  已保存截图 e2e/failure.png")
+            return 1
+        except Exception as exc:  # noqa: BLE001 — 测试脚本需打印完整失败原因
+            page.screenshot(path="e2e/failure.png", full_page=True)
+            print(f"\n  ✗ 执行中断：{type(exc).__name__}: {exc}")
+            return 1
+        finally:
+            browser.close()
+    print("\n全部通过。")
+    return 0
+
+
+if __name__ == "__main__":
+    raise SystemExit(main())

frontend/e2e/role_home_flow.py

@@ -0,0 +1,141 @@
+"""浏览器端到端验证：普通用户落地页与路由守卫回退。
+
+工作台收紧为 admin/finance/leader 后，登录默认页不能硬编码 `/dashboard`
+（普通用户会被无限重定向）。本脚本验证：
+
+- 普通用户登录后落业务数据页，不出现「无权访问」提示
+- 侧边菜单不出现首页/系统管理/报表统计
+- 刷新后仍保持登录态与落地页
+- 直连 `/dashboard` 或报表页时回退业务数据页并给出权限提示
+
+运行前置：容器、后端 8000、前端 5173 均在运行；设置 ``E2E_ADMIN_PASSWORD``。
+
+运行::
+
+    cd frontend && E2E_ADMIN_PASSWORD=<密码> python e2e/role_home_flow.py
+"""
+
+import json
+import os
+import time
+import urllib.error
+import urllib.request
+import uuid
+
+from playwright.sync_api import Page, sync_playwright
+
+from common import BASE_URL, E2EFailure, current_path, fail, login, toast_text
+
+ADMIN = "admin"
+USERNAME = f"e2e_role_{int(time.time())}_{uuid.uuid4().hex[:4]}"
+PASSWORD = "E2eRole@2026"
+HOME_PATH = "/business/businesses"
+
+
+def _api(method: str, path: str, token: str, body: dict | None = None) -> dict:
+    """带令牌的轻量 API 调用（urllib，避免额外依赖）。"""
+    request = urllib.request.Request(
+        f"{BASE_URL}{path}",
+        method=method,
+        headers={
+            "Authorization": f"Bearer {token}",
+            "Content-Type": "application/json",
+        },
+        data=json.dumps(body).encode() if body is not None else None,
+    )
+    try:
+        with urllib.request.urlopen(request, timeout=20) as response:
+            payload = json.loads(response.read().decode())
+    except urllib.error.HTTPError as exc:
+        detail = exc.read().decode()[:200]
+        raise E2EFailure(f"API {method} {path} HTTP {exc.code}：{detail}") from exc
+    if payload.get("code") != 200:
+        raise E2EFailure(f"API {method} {path} 业务失败：{payload.get('message')}")
+    return payload["data"]
+
+
+def _token(page: Page) -> str:
+    token = page.evaluate("localStorage.getItem('ys_token')")
+    if not token:
+        fail("API", "未取到登录令牌")
+    return token
+
+
+def _create_user(page: Page) -> dict:
+    return _api(
+        "POST",
+        "/api/v1/system/users",
+        _token(page),
+        {
+            "username": USERNAME,
+            "password": PASSWORD,
+            "real_name": "E2E普通用户",
+            "roles": ["user"],
+        },
+    )
+
+
+def run(page: Page) -> None:
+    admin_password = os.environ.get("E2E_ADMIN_PASSWORD", "")
+    if not admin_password:
+        fail("环境变量", "未设置 E2E_ADMIN_PASSWORD（开发库 admin 密码）")
+
+    login(page, ADMIN, admin_password)
+    user = _create_user(page)
+    try:
+        page.evaluate("localStorage.clear()")
+        login(page, USERNAME, PASSWORD, expected_path=HOME_PATH)
+        page.wait_for_timeout(500)
+        print("✓ 1. 普通用户登录 落地业务数据页")
+
+        menu_text = page.locator(".app-menu").inner_text()
+        for forbidden in ("首页", "系统管理", "报表统计"):
+            if forbidden in menu_text:
+                fail("菜单权限", f"普通用户看到了「{forbidden}」菜单")
+        print("✓ 2. 菜单权限     首页/系统管理/报表统计均不可见")
+
+        page.reload(wait_until="networkidle")
+        page.wait_for_timeout(600)
+        if current_path(page) != HOME_PATH:
+            fail("刷新恢复", f"刷新后未保持落地页，当前 {page.url}")
+        print("✓ 3. 刷新恢复     登录态与落地页保持")
+
+        for path in ("/dashboard", "/reports/personal-detail"):
+            page.goto(f"{BASE_URL}{path}", wait_until="networkidle")
+            page.wait_for_timeout(800)
+            if current_path(page) != HOME_PATH:
+                fail("路由守卫", f"直连 {path} 未回退业务数据页，当前 {page.url}")
+            if "无权访问该页面" not in toast_text(page):
+                fail("路由守卫", f"直连 {path} 未给出权限提示")
+        print("✓ 4. 路由守卫     受限页均回退业务数据页并提示")
+    finally:
+        # 无论用例是否失败都清理测试账号（重新以 admin 登录取令牌）
+        page.evaluate("localStorage.clear()")
+        login(page, ADMIN, admin_password)
+        _api("DELETE", f"/api/v1/system/users/{user['id']}", _token(page))
+
+
+def main() -> int:
+    with sync_playwright() as playwright:
+        browser = playwright.chromium.launch(headless=True)
+        page = browser.new_page(viewport={"width": 1440, "height": 900})
+        page.set_default_timeout(15000)
+        try:
+            run(page)
+        except E2EFailure as exc:
+            page.screenshot(path="e2e/failure.png", full_page=True)
+            print(f"\n  ✗ {exc}")
+            print("  已保存截图 e2e/failure.png")
+            return 1
+        except Exception as exc:  # noqa: BLE001 — 测试脚本需打印完整失败原因
+            page.screenshot(path="e2e/failure.png", full_page=True)
+            print(f"\n  ✗ 执行中断：{type(exc).__name__}: {exc}")
+            return 1
+        finally:
+            browser.close()
+    print("\n全部通过。")
+    return 0
+
+
+if __name__ == "__main__":
+    raise SystemExit(main())

frontend/e2e/system_management.py

@@ -249,18 +249,18 @@ def step_permission_check(page: Page, admin_password: str) -> None:
     page.click("text=退出登录")
     page.wait_for_url("**/login**", timeout=10_000)
 
-    login(page, VIEWER_USERNAME, E2E_PASSWORD)
+    login(page, VIEWER_USERNAME, E2E_PASSWORD, expected_path="/business/businesses")
     if page.locator(".app-menu").get_by_text("系统管理", exact=True).count() != 0:
         fail("菜单权限", "普通用户看到了「系统管理」菜单")
     print("✓ 11. 菜单权限   普通用户看不到「系统管理」分组")
 
     page.goto(f"{BASE_URL}/system/users", wait_until="networkidle")
     page.wait_for_timeout(800)
-    if current_path(page) != "/dashboard":
+    if current_path(page) != "/business/businesses":
         fail("路由守卫", f"普通用户直连管理页未被弹回，当前 {page.url}")
     if "需要管理员权限" not in toast_text(page):
         fail("路由守卫", "直连管理页未给出权限提示")
-    print("✓ 12. 路由守卫   直连 /system/users 被弹回首页")
+    print("✓ 12. 路由守卫   直连 /system/users 被弹回业务数据页")
 
     page.click("text=退出登录")
     page.wait_for_url("**/login**", timeout=10_000)

frontend/package.json

@@ -13,6 +13,7 @@
   "dependencies": {
     "@vue/devtools-api": "^8.1.5",
     "axios": "^1.20.0",
+    "echarts": "^5.6.0",
     "element-plus": "^2.14.7",
     "pinia": "^4.0.3",
     "vue": "^3.5.43",

frontend/pnpm-lock.yaml

@@ -14,6 +14,9 @@ importers:
       axios:
         specifier: ^1.20.0
         version: 1.20.0(debug@4.4.3)
+      echarts:
+        specifier: ^5.6.0
+        version: 5.6.0
       element-plus:
         specifier: ^2.14.7
         version: 2.14.7(vue@3.5.43(typescript@5.9.3))
@@ -399,6 +402,9 @@ packages:
     resolution: {integrity: sha512-KIN/nDJBQRcXw0MLVhZE9iQHmG68qAVIBg9CqmUYjmQIhgij9U5MFvrqkUL5FbtyyzZuOeOt0zdeRe4UY7ct+A==}
     engines: {node: '>= 0.4'}
 
+  echarts@5.6.0:
+    resolution: {integrity: sha512-oTbVTsXfKuEhxftHqL5xprgLoc0k7uScAwtryCgWF6hPYFLRwOUHiFmHGCBKP5NPFNkDVopOieyUqYGH8Fa3kA==}
+
   element-plus@2.14.7:
     resolution: {integrity: sha512-lrG7pZyCS+mpCNVpzxxyu5r35+T6V0hzkAeIwn7HA6to772XSTHKuYCZG51OfzlqaxGbNegLxs650zAF1j43gA==}
     peerDependencies:
@@ -693,6 +699,9 @@ packages:
     resolution: {integrity: sha512-wXR/dYpcqKmfWpEdZjiKJOwCNFndD0DMnrW/cYjVGttEkBfVgcLFHoNrlj47mjOVic9yyNu65alsgF4NQyTa2g==}
     engines: {node: '>=12.0.0'}
 
+  tslib@2.3.0:
+    resolution: {integrity: sha512-N82ooyxVNm6h1riLCoyS9e3fuJ3AMG2zIZs2Gd1ATcSFjSA23Q0fzjjZeh0jbJvWVDZ0cJT8yaNNaaXHzueNjg==}
+
   typescript@5.9.3:
     resolution: {integrity: sha512-jl1vZzPDinLr9eUt3J/t7V6FgNEw9QjvBPdysz9KfQDD41fQrC2Y4vKQdiaUpFT4bXlb1RHhLpp8wtm6M5TgSw==}
     engines: {node: '>=14.17'}
@@ -828,6 +837,9 @@ packages:
   webpack-virtual-modules@0.6.2:
     resolution: {integrity: sha512-66/V2i5hQanC51vBQKPH4aI8NMAcBW59FVBs+rC7eGHupMyfn34q7rZIE+ETlJ+XTevqfUhVVBgSUNSW2flEUQ==}
 
+  zrender@5.6.1:
+    resolution: {integrity: sha512-OFXkDJKcrlx5su2XbzJvj/34Q3m6PvyCZkVPHGYpcCJ52ek4U/ymZyfuV1nKE23AyBJ51E/6Yr0mhZ7xGTO4ag==}
+
 snapshots:
 
   '@babel/helper-string-parser@7.29.7': {}
@@ -1155,6 +1167,11 @@ snapshots:
       es-errors: 1.3.0
       gopd: 1.2.0
 
+  echarts@5.6.0:
+    dependencies:
+      tslib: 2.3.0
+      zrender: 5.6.1
+
   element-plus@2.14.7(vue@3.5.43(typescript@5.9.3)):
     dependencies:
       '@ctrl/tinycolor': 4.2.1
@@ -1435,6 +1452,8 @@ snapshots:
       fdir: 6.5.0(picomatch@4.0.7)
       picomatch: 4.0.7
 
+  tslib@2.3.0: {}
+
   typescript@5.9.3: {}
 
   ufo@1.6.4: {}
@@ -1521,3 +1540,7 @@ snapshots:
       typescript: 5.9.3
 
   webpack-virtual-modules@0.6.2: {}
+
+  zrender@5.6.1:
+    dependencies:
+      tslib: 2.3.0

frontend/src/api/approvals.ts

@@ -1,4 +1,4 @@
-import request from './request'
+import { request } from './request'
 import type { PageData } from './types'
 
 /** 审批单状态：1待财务复核 2待领导审核 3已通过 4已驳回 5已撤回 */

frontend/src/api/businessRoles.ts

@@ -45,13 +45,26 @@ export interface BusinessRoleUpdateParams {
   sort_order?: number
 }
 
-/** 分页查询岗位角色（含停用） */
+/** 岗位下拉选项（登录即可；基础数据与报表筛选用，含停用） */
+export interface BusinessRoleOption {
+  id: number
+  role_code: string
+  role_name: string
+  status: number
+}
+
+/** 分页查询岗位角色（含停用，仅管理员） */
 export function listBusinessRoles(
   params: BusinessRoleQueryParams,
 ): Promise<PageData<BusinessRoleItem>> {
   return request({ url: '/v1/system/business-roles', method: 'get', params })
 }
 
+/** 只读岗位选项：财务/领导做报表筛选时不走管理员接口 */
+export function listBusinessRoleOptions(): Promise<BusinessRoleOption[]> {
+  return request({ url: '/v1/base/business-roles/options', method: 'get' })
+}
+
 /** 新增岗位 */
 export function createBusinessRole(
   data: BusinessRoleCreateParams,

frontend/src/api/calc.ts

@@ -1,4 +1,4 @@
-import request from './request'
+import { request } from './request'
 import type { PageData } from './types'
 
 /** 绩效台账行（金额/比例一律 str） */

frontend/src/api/dashboard.ts

@@ -0,0 +1,99 @@
+import { request } from './request'
+
+/** 近 6 个月趋势点（绩效按台账归属月，回款按到账月） */
+export interface TrendPoint {
+  month: string
+  performance_total: string | null
+  receipt_total: string | null
+}
+
+export interface SettlementBrief {
+  exists: boolean
+  status: number | null
+  total_performance: string | null
+  total_payable: string | null
+  locked_at: string | null
+}
+
+export interface OverviewBlock {
+  month: string
+  performance_total: string | null
+  payable_total: string | null
+  person_count: number
+  team_count: number
+  settlement: SettlementBrief
+  trend: TrendPoint[]
+  note: string
+}
+
+export interface ApprovalTodoItem {
+  order_id: number
+  order_no: string
+  order_type: number
+  submitter_name: string | null
+  create_time: string
+}
+
+export interface ReceiptTodoItem {
+  receipt_id: number
+  receipt_batch_no: string
+  business_id: number
+  business_no: string | null
+  amount: string
+  receipt_date: string
+}
+
+export interface TodoBlock {
+  pending_approval_total: number
+  pending_approvals: ApprovalTodoItem[]
+  unassigned_receipt_total: number
+  unassigned_receipts: ReceiptTodoItem[]
+  sync_available: boolean
+  sync_failure_total: number
+}
+
+export interface WarningItem {
+  code: string
+  level: 'warning' | 'danger'
+  object_type: string
+  object_id: number
+  title: string
+  detail: string
+  suggest: string
+  link: string | null
+}
+
+export interface WarningBlock {
+  enabled: boolean
+  receipt_overdue_days: number
+  approval_timeout_days: number
+  /** 当前返回的条目（受展示上限约束） */
+  items: WarningItem[]
+  /** 全部规则命中总数；徽标计数用它，不能用 items.length */
+  total: number
+  receipt_overdue_total: number
+  approval_timeout_total: number
+  sync_available: boolean
+}
+
+export interface ActivityItem {
+  id: number
+  module: string
+  action: string
+  summary: string
+  username: string | null
+  success: number
+  create_time: string
+}
+
+export interface DashboardData {
+  month: string
+  overview: OverviewBlock
+  todos: TodoBlock
+  warnings: WarningBlock
+  activities: ActivityItem[]
+}
+
+export function getDashboard(params: { month?: string }): Promise<DashboardData> {
+  return request({ url: '/v1/dashboard', method: 'get', params })
+}

frontend/src/api/reports.ts

@@ -0,0 +1,265 @@
+import service, { request } from './request'
+import type { PageData } from './types'
+
+/** 报表分页：标准分页四字段 + 全筛选合计（summary 非当前页合计） */
+export interface ReportSummary {
+  row_count: number
+  performance_total?: string | null
+  payable_total?: string | null
+  converted_profit_total?: string | null
+  ship_total?: string | null
+  received_total?: string | null
+  sale_total?: string | null
+}
+
+export interface ReportPage<T> extends PageData<T> {
+  summary: ReportSummary
+}
+
+/** 个人绩效明细行（金额/比例一律字符串，前端不做数值运算） */
+export interface PersonalDetailRow {
+  ledger_id: number
+  business_id: number
+  business_no: string
+  personnel_id: number
+  personnel_name: string
+  role_code: string
+  role_name: string
+  customer_type: string
+  product_category: string
+  ship_date: string | null
+  receipt_date: string
+  payment_days: number | null
+  rate_text: string
+  weight_r: number | null
+  payment_weight: string | null
+  performance_amount: string | null
+  payable_amount: string | null
+  converted_profit: string | null
+  is_probation: number
+  missing_cost: number
+  calc_version: number
+  settlement_id: number | null
+}
+
+export interface DepartmentMemberRow {
+  personnel_id: number
+  personnel_name: string
+  role_code: string
+  is_probation: number
+  /** regular 普通台账 / manager_personal 经理个人户 / adjustment 仅调整单 */
+  member_kind: string
+  unassigned_reason: string | null
+  performance_sum: string | null
+  payable_sum: string | null
+  adjust_extra: string
+  adjust_deduct: string
+  adjust_net: string
+  net_total: string | null
+  ledger_ids: number[]
+}
+
+export interface DepartmentTeamRow {
+  manager_id: number
+  manager_name: string
+  manager_status: number
+  member_count: number
+  team_base: string
+  team_share_amount: string
+  /** 单经理 5% 名义值；无月结聚合行时为 0（不发放） */
+  company_share_amount: string
+  /** 本月是否有月结聚合行（决定是否发放 5%） */
+  has_aggregate: boolean
+  /** 月结聚合行应发（12.5%+5% 一次舍入）；无聚合行时 0 */
+  aggregate_amount: string
+  /** 团队应发小计 = 聚合行金额 + 调整净额 */
+  team_subtotal: string
+  company_base_ratio: string
+  adjust_extra: string
+  adjust_deduct: string
+  adjust_net: string
+  net_total: string
+  frozen_amount: string | null
+  aggregate_ledger_id: number | null
+  members: DepartmentMemberRow[]
+}
+
+/** 签字稿对账块：应发 = 成员应付 + 未分配应付 + 聚合行金额 + 调整净额 */
+export interface DepartmentReconciliation {
+  team_member_payable_total: string
+  unassigned_payable_total: string
+  team_share_total: string
+  company_share_total: string
+  aggregate_payable_total: string
+  aggregate_rounding_diff: string
+  adjust_net_total: string
+  payable_total: string
+  team_base_total: string
+  unassigned_performance_total: string
+  other_team_base: string
+  other_team_member_payable_total: string
+  other_team_share_total: string
+  other_team_company_share_total: string
+  other_team_aggregate_total: string
+  other_adjust_net_total: string
+  company_base: string
+}
+
+export interface DepartmentSummary {
+  settlement_month: string
+  params: {
+    team_text: string
+    company_text: string
+    manager_personal_included: number
+    params_as_of: string
+  } | null
+  teams: DepartmentTeamRow[]
+  unassigned: DepartmentMemberRow[]
+  company: {
+    team_base_total: string
+    company_base: string
+    company_share_pct: string
+    /** 单经理 5% 名义值 */
+    company_share_amount: string
+    /** 计入应发的经理数（有聚合行） */
+    company_share_count: number
+    /** 5% 合计 = 单份 × 计入次数 */
+    company_share_total: string
+  } | null
+  reconciliation: DepartmentReconciliation | null
+  totals: Record<string, string>
+}
+
+export interface BusinessStatsRow {
+  business_id: number
+  business_no: string
+  business_date: string | null
+  status: number
+  customer_name: string | null
+  owner_personnel_name: string | null
+  total_sale_amount: string | null
+  total_ship_amount: string | null
+  total_received_amount: string | null
+  performance_amount: string | null
+  payable_amount: string | null
+}
+
+export interface BucketRow {
+  code: string
+  label: string
+  min_days: number | null
+  max_days: number | null
+  receipt_amount: string | null
+  receipt_count: number
+  performance_amount: string | null
+  payable_amount: string | null
+  ledger_count: number
+}
+
+export interface GroupRow {
+  code: string
+  label: string
+  receipt_amount: string | null
+  performance_amount: string | null
+  payable_amount: string | null
+  ledger_count: number
+}
+
+export interface PaymentStats {
+  settlement_month: string | null
+  buckets: BucketRow[]
+  by_customer_type: GroupRow[]
+  by_product_category: GroupRow[]
+  totals: Record<string, string | number>
+}
+
+export interface PaymentDetailRow {
+  ledger_id: number
+  receipt_id: number | null
+  receipt_batch_no: string | null
+  amount: string | null
+  business_id: number
+  business_no: string
+  personnel_id: number
+  personnel_name: string
+  customer_type: string
+  product_category: string
+  ship_date: string | null
+  receipt_date: string
+  payment_days: number | null
+  performance_amount: string | null
+  payable_amount: string | null
+}
+
+/** 报表查询通用筛选（各页按需取用） */
+export interface ReportFilterParams {
+  pageNum?: number
+  pageSize?: number
+  settlement_month?: string
+  personnel_id?: number
+  customer_type?: string
+  product_category?: string
+  role_code?: string
+  manager_id?: number
+  keyword?: string
+  customer_id?: number
+  owner_personnel_id?: number
+  status?: number
+  date_from?: string
+  date_to?: string
+  bucket?: string
+}
+
+export function listPersonalDetail(
+  params: ReportFilterParams,
+): Promise<ReportPage<PersonalDetailRow>> {
+  return request({ url: '/v1/reports/personal-detail', method: 'get', params })
+}
+
+export function getDepartmentSummary(params: ReportFilterParams): Promise<DepartmentSummary> {
+  return request({ url: '/v1/reports/department-summary', method: 'get', params })
+}
+
+export function listBusinessStats(
+  params: ReportFilterParams,
+): Promise<ReportPage<BusinessStatsRow>> {
+  return request({ url: '/v1/reports/business-stats', method: 'get', params })
+}
+
+export function getPaymentStats(params: ReportFilterParams): Promise<PaymentStats> {
+  return request({ url: '/v1/reports/payment-stats', method: 'get', params })
+}
+
+export function listPaymentDetail(
+  params: ReportFilterParams,
+): Promise<ReportPage<PaymentDetailRow>> {
+  return request({ url: '/v1/reports/payment-detail', method: 'get', params })
+}
+
+export function getPaymentDayBuckets(): Promise<
+  { code: string; label: string; min_days: number | null; max_days: number | null }[]
+> {
+  return request({ url: '/v1/reports/payment-day-buckets', method: 'get' })
+}
+
+/**
+ * 导出报表（文件流）。走 axios 实例（带令牌）而非 request 封装：响应是
+ * xlsx 文件流，不是统一信封，拦截器已对 responseType=blob 直通。
+ * 服务端文件名是 ASCII（HTTP 头 latin-1 限制），中文名由调用方 link.download 指定。
+ */
+export async function exportReport(
+  code: 'personal-detail' | 'department-summary' | 'business-stats' | 'payment-stats',
+  params: ReportFilterParams,
+): Promise<Blob> {
+  const response = await service.get(`/v1/reports/${code}/export`, {
+    params,
+    responseType: 'blob',
+  })
+  return response.data as Blob
+}
+
+/** 产品类别展示名：报表需额外覆盖「混合业务」（台账行可为 mixed） */
+export function reportCategoryLabel(code: string): string {
+  if (code === 'mixed') return '混合业务'
+  return { municipal_water: '市政水利', rail_transit: '轨道交通' }[code] ?? code
+}

frontend/src/api/settlements.ts

@@ -1,4 +1,4 @@
-import request from './request'
+import { request } from './request'
 import type { PageData } from './types'
 
 /** 月结状态：1草稿 2待审批 3已审定（=已锁定）4已驳回 */

frontend/src/assets/styles/index.css

@@ -30,8 +30,12 @@
   --ys-text: #1c2333;
   --ys-muted: #5b6577;
 
-  /* 品牌字：思源黑体（实施时自托管 4 字子集，内网可用） */
-  --ys-font-brand: 'Noto Sans SC', 'PingFang SC', 'Microsoft YaHei', sans-serif;
+  /*
+   * 品牌字：思源黑体（实施时自托管 4 字子集，内网可用）。
+   * 栈内只用开源/免费商用字体 —— 微软雅黑、宋体等需商业授权的系统字体不得入栈。
+   */
+  --ys-font-brand: 'Noto Sans SC', 'Source Han Sans SC', 'HarmonyOS Sans SC', 'PingFang SC',
+    sans-serif;
 
   /*
    * Element Plus 主色 = 靛蓝（白字对比约 7.5:1）。
@@ -60,8 +64,9 @@ body,
 }
 
 body {
-  font-family: 'Helvetica Neue', Helvetica, 'PingFang SC', 'Hiragino Sans GB',
-    'Microsoft YaHei', Arial, sans-serif;
+  /* 与品牌栈同源：开源字体优先；Helvetica/Arial 仅为西文回退（系统自带，不涉字体文件分发） */
+  font-family: 'Noto Sans SC', 'Source Han Sans SC', 'HarmonyOS Sans SC', 'PingFang SC',
+    'Helvetica Neue', Arial, sans-serif;
   font-size: 14px;
   color: var(--ys-ink);
   background-color: var(--ys-mist);
@@ -76,3 +81,38 @@ body {
 .toolbar {
   margin-bottom: 12px;
 }
+
+/*
+ * 确认框（ElMessageBox）统一视觉
+ *
+ * Element Plus 默认把 warning 图标渲染在正文左侧、与正文并排成两列：
+ * 多行正文时图标悬在文字块中间，左侧留出一列空白，标题行反而是空的；
+ * 实心黄圆也与本站「中性灰白 + 靛蓝点缀」体系冲突。
+ * 这里去掉调用处的 type，把图标改画在标题行左侧：18px 描边样式，
+ * 深琥珀 #b7791f + 浅琥珀底 #fbf3e4（警示语义，饱和度压到与靛蓝同级）；
+ * 正文与标题文字左对齐，图标单独悬挂在左侧。图标为 CSS 伪元素，天然不进无障碍树，
+ * 属于装饰元素，语义由标题文字承载。
+ * MessageBox 挂载在 body 下，scoped 样式够不到，因此放在全局文件。
+ */
+.ys-confirm-box .el-message-box__title {
+  display: flex;
+  align-items: center;
+  gap: 8px;
+  font-weight: 600;
+  color: var(--ys-ink);
+}
+
+.ys-confirm-box .el-message-box__title::before {
+  content: '';
+  flex: none;
+  width: 18px;
+  height: 18px;
+  background: url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' width='18' height='18' viewBox='0 0 18 18' fill='none'%3E%3Ccircle cx='9' cy='9' r='8.25' fill='%23FBF3E4'/%3E%3Ccircle cx='9' cy='9' r='7.4' stroke='%23B7791F' stroke-width='1.3'/%3E%3Cpath d='M9 5.3V9.8' stroke='%23B7791F' stroke-width='1.5' stroke-linecap='round'/%3E%3Ccircle cx='9' cy='12.4' r='0.95' fill='%23B7791F'/%3E%3C/svg%3E")
+    center / 18px 18px no-repeat;
+}
+
+.ys-confirm-box .el-message-box__message {
+  /* 与标题文字对齐，让图标单独悬挂在左侧：18px 图标 + 8px gap */
+  padding-left: 26px;
+  color: var(--ys-ink-2);
+}

frontend/src/assets/styles/table-actions.css

@@ -0,0 +1,57 @@
+/*
+ * 表格操作列统一样式。
+ *
+ * 用法：用 <div class="table-actions"> 包住该行的操作按钮；破坏性动作
+ * （删除/禁用等）前插入 <span class="table-actions__divider"></span> 分组。
+ * 列宽须容纳整行动作的自然宽度，否则 Element Plus 会把末尾按钮折到第二行。
+ */
+.table-actions {
+  display: flex;
+  align-items: center;
+  justify-content: center;
+  gap: 14px;
+  white-space: nowrap;
+}
+
+/* 间距统一交给 gap，抵消相邻按钮默认的 12px 外边距 */
+.table-actions .el-button + .el-button {
+  margin-left: 0;
+}
+
+/*
+ * 带 title 提示或 tooltip 的按钮常包在 span 里。行内盒的基线留白会让包装
+ * 按钮比直接子按钮低约 1.7px，改为 flex 后与整行严格垂直对齐。
+ */
+.table-actions > span:not(.table-actions__divider) {
+  display: flex;
+  align-items: center;
+}
+
+/* 悬停加深并加下划线：Element 默认悬停变浅，浅靛蓝在表格底色上对比度不足 */
+.table-actions .el-button.is-link:hover {
+  text-decoration: underline;
+  text-underline-offset: 3px;
+}
+
+.table-actions .el-button.is-link.el-button--primary:hover {
+  color: var(--el-color-primary-dark-2);
+}
+
+.table-actions .el-button.is-link.el-button--success:hover {
+  color: var(--el-color-success-dark-2);
+}
+
+.table-actions .el-button.is-link.el-button--warning:hover {
+  color: var(--el-color-warning-dark-2);
+}
+
+.table-actions .el-button.is-link.el-button--danger:hover {
+  color: var(--el-color-danger-dark-2);
+}
+
+.table-actions__divider {
+  flex: none;
+  width: 1px;
+  height: 12px;
+  background-color: var(--ys-line);
+}

frontend/src/components/layout/BasicLayout.vue

@@ -4,6 +4,7 @@ import { useRoute, useRouter } from 'vue-router'
 import { ElMessage } from 'element-plus'
 
 import AppMenu from '@/components/layout/AppMenu.vue'
+import { firstAccessiblePath } from '@/router/access'
 import { useUserStore } from '@/store/user'
 
 /** 基础布局：左侧品牌导航（窄屏收为抽屉）+ 顶栏（面包屑/用户/退出）+ 内容区。 */
@@ -13,11 +14,14 @@ const userStore = useUserStore()
 
 const drawerVisible = ref(false)
 
+/** 「首页」按角色解析：普通用户没有工作台权限，固定链到业务数据页 */
+const homePath = computed(() => firstAccessiblePath(router, userStore.roles))
+
 /** 面包屑：首页 + 分组（如有）+ 当前页标题（首页自身不重复） */
 const breadcrumbs = computed<string[]>(() => {
   const items: string[] = []
   if (route.meta.group) items.push(route.meta.group)
-  if (route.meta.title && route.path !== '/dashboard') items.push(route.meta.title)
+  if (route.meta.title && route.path !== homePath.value) items.push(route.meta.title)
   return items
 })
 
@@ -66,7 +70,7 @@ async function handleLogout(): Promise<void> {
             </svg>
           </button>
           <el-breadcrumb separator="/">
-            <el-breadcrumb-item :to="{ path: '/dashboard' }">首页</el-breadcrumb-item>
+            <el-breadcrumb-item :to="{ path: homePath }">首页</el-breadcrumb-item>
             <el-breadcrumb-item v-for="item in breadcrumbs" :key="item">
               {{ item }}
             </el-breadcrumb-item>

frontend/src/composables/useAppMenu.ts

@@ -1,8 +1,8 @@
 import { computed } from 'vue'
 import { useRouter } from 'vue-router'
 
+import { canAccessRoute, isMenuRecord } from '@/router/access'
 import { useUserStore } from '@/store/user'
-import { ROLE_ADMIN } from '@/utils/constants'
 
 /** 菜单节点：从路由表派生，避免菜单标题与页面标题两处维护漂移。 */
 export interface MenuNode {
@@ -30,19 +30,13 @@ export function useAppMenu() {
   const router = useRouter()
   const userStore = useUserStore()
 
-  const isAdmin = computed(() => userStore.roles.includes(ROLE_ADMIN))
   const userRoles = computed(() => userStore.roles)
 
   const menuNodes = computed<MenuNode[]>(() =>
     router
       .getRoutes()
-      .filter((record) => Boolean(record.meta.title) && record.meta.menu !== false)
-      .filter((record) => !record.meta.requiresAdmin || isAdmin.value)
-      // 职能页面（审批等）：任一列入角色命中即可见（admin 须显式列入集合）
-      .filter(
-        (record) =>
-          !record.meta.allowedRoles || record.meta.allowedRoles.some((role) => userRoles.value.includes(role)),
-      )
+      // 准入规则与路由守卫、落地页解析共用，避免三处漂移
+      .filter((record) => isMenuRecord(record) && canAccessRoute(record, userRoles.value))
       .map((record) => ({
         path: record.path,
         title: record.meta.title ?? '',

frontend/src/composables/useConfirmAction.ts

@@ -29,7 +29,9 @@ export function useConfirmAction() {
   }): Promise<boolean> {
     try {
       await ElMessageBox.confirm(options.confirmText, options.title ?? '操作确认', {
-        type: 'warning',
+        // 不传 type：Element Plus 的 warning 图标会渲染在正文左侧独立成列，
+        // 标题行反被留空。图标改由全局样式画在标题行内（.ys-confirm-box）。
+        customClass: 'ys-confirm-box',
         confirmButtonText: options.confirmButtonText ?? '确定',
         cancelButtonText: '取消',
       })

frontend/src/composables/usePagedList.ts

@@ -13,9 +13,11 @@ import { handledError } from '@/utils/error'
  *   请求的响应允许写入状态，否则旧数据会覆盖新数据、与分页器错位
  * - 请求失败不外抛（提示由拦截器统一完成），loading 仅由最新请求复位
  */
-export function usePagedList<T, F extends object>(
-  fetcher: (params: F & { pageNum: number; pageSize: number }) => Promise<PageData<T>>,
+export function usePagedList<T, F extends object, D extends PageData<T> = PageData<T>>(
+  fetcher: (params: F & { pageNum: number; pageSize: number }) => Promise<D>,
   getFilters: () => F,
+  /** 仅最新请求的响应会触发（fetcher 内的副作用不受序号保护） */
+  onData?: (data: D) => void,
 ) {
   const records = ref([]) as Ref<T[]>
   const total = ref(0)
@@ -39,6 +41,7 @@ export function usePagedList<T, F extends object>(
       if (seq !== requestSeq) return // 已有更新的请求发出，丢弃过期响应
       records.value = data.list
       total.value = data.total
+      onData?.(data)
     } catch (error) {
       handledError(error) // 失败提示由请求拦截器统一完成
     } finally {

frontend/src/main.ts

@@ -8,5 +8,6 @@ import pinia from './store'
 
 import 'element-plus/dist/index.css'
 import './assets/styles/index.css'
+import './assets/styles/table-actions.css'
 
 createApp(App).use(pinia).use(router).use(ElementPlus, { locale: zhCn }).mount('#app')

frontend/src/router/access.ts

@@ -0,0 +1,62 @@
+import type { RouteRecordNormalized, Router } from 'vue-router'
+
+import { ROLE_ADMIN } from '@/utils/constants'
+
+/**
+ * 路由准入与落地页解析（菜单、守卫、登录回跳共用一份规则）。
+ *
+ * 之前守卫两处兜底硬编码 `/dashboard`，工作台收紧权限后普通用户会被
+ * 反复重定向到同一受限页（无限循环）。集中在这里后，任何角色的落地页
+ * 都必须先通过同一准入判定。
+ */
+
+/** 可作为菜单项/落地页：有标题、未被 menu:false 排除、非免登录页 */
+export function isMenuRecord(record: RouteRecordNormalized): boolean {
+  return Boolean(record.meta.title) && record.meta.menu !== false && !record.meta.public
+}
+
+/** 当前角色是否可访问该路由（与守卫、菜单过滤同源） */
+export function canAccessRoute(record: RouteRecordNormalized, roles: string[]): boolean {
+  if (record.meta.public) return false
+  if (record.meta.requiresAdmin && !roles.includes(ROLE_ADMIN)) return false
+  if (
+    record.meta.allowedRoles &&
+    !record.meta.allowedRoles.some((role) => roles.includes(role))
+  ) {
+    return false
+  }
+  return true
+}
+
+/**
+ * 落地页候选（按优先级）：工作台 → 业务数据 → 回款。
+ * 普通用户没有工作台权限时落到业务数据页，而不是被菜单 order 带到
+ * 基础数据管理页；候选都不可访问时再按菜单顺序兜底。
+ */
+const HOME_CANDIDATES = ['/dashboard', '/business/businesses', '/business/receipts']
+
+function matchedRecord(router: Router, path: string): RouteRecordNormalized | undefined {
+  const matched = router.resolve(path).matched
+  return matched[matched.length - 1]
+}
+
+/** 当前角色可访问的默认首页；无任何可访问页时回登录页（防循环） */
+export function firstAccessiblePath(router: Router, roles: string[]): string {
+  for (const path of HOME_CANDIDATES) {
+    const record = matchedRecord(router, path)
+    if (record && isMenuRecord(record) && canAccessRoute(record, roles)) return path
+  }
+  const fallback = router
+    .getRoutes()
+    .filter(isMenuRecord)
+    .filter((record) => canAccessRoute(record, roles))
+    .sort((a, b) => (a.meta.order ?? 99) - (b.meta.order ?? 99))
+  return fallback[0]?.path ?? '/login'
+}
+
+/** 登录回跳目标是否可信且可访问（防开放重定向与回跳受限页） */
+export function canAccessPath(router: Router, path: string, roles: string[]): boolean {
+  if (!path.startsWith('/') || path.startsWith('//')) return false
+  const record = matchedRecord(router, path)
+  return Boolean(record && isMenuRecord(record) && canAccessRoute(record, roles))
+}

frontend/src/router/index.ts

@@ -1,6 +1,7 @@
 import { createRouter, createWebHistory, type RouteRecordRaw } from 'vue-router'
 import { ElMessage } from 'element-plus'
 
+import { firstAccessiblePath } from '@/router/access'
 import { useUserStore } from '@/store/user'
 import { ROLE_ADMIN } from '@/utils/constants'
 
@@ -38,10 +39,16 @@ const routes: RouteRecordRaw[] = [
     redirect: '/dashboard',
     children: [
       {
+        // 工作台（M4 ⑧）：与报表/审批接口同权限（admin/finance/leader），
+        // 前后端双层；营销后勤可见性待权限清单 #6 答复
         path: '/dashboard',
         name: 'dashboard',
         component: () => import('@/views/dashboard/index.vue'),
-        meta: { title: '首页', order: 1 },
+        meta: {
+          title: '首页',
+          order: 1,
+          allowedRoles: [ROLE_ADMIN, 'finance', 'leader'],
+        },
       },
       {
         path: '/system/users',
@@ -158,8 +165,66 @@ const routes: RouteRecordRaw[] = [
         component: () => import('@/views/settlements/index.vue'),
         meta: { title: '月度结算', group: '绩效工资', order: 18 },
       },
+      // 报表统计组（M4 ⑤）：FR-030/031 限领导/财务/管理员；admin 须显式
+      // 列入 allowedRoles（项目既定规则，admin 不天然放行）
+      {
+        path: '/reports/personal-detail',
+        name: 'reports-personal-detail',
+        component: () => import('@/views/reports/personal-detail/index.vue'),
+        meta: {
+          title: '个人绩效明细',
+          group: '报表统计',
+          order: 19,
+          allowedRoles: [ROLE_ADMIN, 'finance', 'leader'],
+        },
+      },
+      {
+        path: '/reports/department-summary',
+        name: 'reports-department-summary',
+        component: () => import('@/views/reports/department-summary/index.vue'),
+        meta: {
+          title: '部门绩效汇总',
+          group: '报表统计',
+          order: 20,
+          allowedRoles: [ROLE_ADMIN, 'finance', 'leader'],
+        },
+      },
+      {
+        path: '/reports/business-stats',
+        name: 'reports-business-stats',
+        component: () => import('@/views/reports/business-stats/index.vue'),
+        meta: {
+          title: '业务统计',
+          group: '报表统计',
+          order: 21,
+          allowedRoles: [ROLE_ADMIN, 'finance', 'leader'],
+        },
+      },
+      {
+        path: '/reports/payment-stats',
+        name: 'reports-payment-stats',
+        component: () => import('@/views/reports/payment-stats/index.vue'),
+        meta: {
+          title: '回款统计',
+          group: '报表统计',
+          order: 22,
+          allowedRoles: [ROLE_ADMIN, 'finance', 'leader'],
+        },
+      },
     ],
   },
+  {
+    // 打印视图独立于 BasicLayout（不挂侧栏/顶栏，浏览器打印只出报表本身）；
+    // menu:false 不进菜单，但 allowedRoles 守卫照常生效
+    path: '/reports/print/:code',
+    name: 'report-print',
+    component: () => import('@/views/reports/print/index.vue'),
+    meta: {
+      title: '报表打印',
+      menu: false,
+      allowedRoles: [ROLE_ADMIN, 'finance', 'leader'],
+    },
+  },
   // 未匹配路由回首页；若未登录会被守卫拦到登录页
   { path: '/:pathMatch(.*)*', redirect: '/dashboard' },
 ]
@@ -201,14 +266,17 @@ router.beforeEach(async (to) => {
   }
 
   if (to.meta.requiresAdmin && !userStore.roles.includes(ROLE_ADMIN)) {
-    ElMessage.error('需要管理员权限')
-    return { path: '/dashboard' }
+    const home = firstAccessiblePath(router, userStore.roles)
+    // 根路径/catch-all 的重定向不提示；用户手输受限 URL 才提示
+    if (!to.redirectedFrom) ElMessage.error('需要管理员权限')
+    return home === to.path ? { path: '/login' } : { path: home }
   }
 
   // 职能页面（审批等）：任一角色命中即可进；菜单隐藏之外的第二道防线
   if (to.meta.allowedRoles && !to.meta.allowedRoles.some((role) => userStore.roles.includes(role))) {
-    ElMessage.error('无权访问该页面')
-    return { path: '/dashboard' }
+    const home = firstAccessiblePath(router, userStore.roles)
+    if (!to.redirectedFrom) ElMessage.error('无权访问该页面')
+    return home === to.path ? { path: '/login' } : { path: home }
   }
 
   return true

frontend/src/views/base/customers/index.vue

@@ -398,12 +398,17 @@ onMounted(() => {
         <el-table-column label="归属人员" min-width="110">
           <template #default="{ row }">{{ row.owner_personnel_name ?? '（无归属）' }}</template>
         </el-table-column>
-        <el-table-column label="操作" width="230" fixed="right">
+        <el-table-column label="操作" width="260" fixed="right" align="center">
           <template #default="{ row }">
-            <el-button link type="primary" size="small" @click="openEdit(row)">编辑</el-button>
-            <el-button link type="primary" size="small" @click="openOwnership(row)">归属变更</el-button>
-            <el-button link type="primary" size="small" @click="openLogs(row)">变更记录</el-button>
-            <el-button link type="danger" size="small" @click="handleDelete(row)">删除</el-button>
+            <div class="table-actions">
+              <el-button link type="primary" size="small" @click="openEdit(row)">编辑</el-button>
+              <el-button link type="primary" size="small" @click="openOwnership(row)">
+                归属变更
+              </el-button>
+              <el-button link type="primary" size="small" @click="openLogs(row)">变更记录</el-button>
+              <span class="table-actions__divider" aria-hidden="true"></span>
+              <el-button link type="danger" size="small" @click="handleDelete(row)">删除</el-button>
+            </div>
           </template>
         </el-table-column>
       </el-table>

frontend/src/views/base/personnel/index.vue

@@ -69,9 +69,9 @@ const managerOptions = ref<SelectOption[]>([])
 
 async function loadRoleOptions(): Promise<void> {
   try {
-    // 岗位规模有限（内置 3 个 + 自定义），一页足够
-    const data = await businessRoleApi.listBusinessRoles({ pageNum: 1, pageSize: 100 })
-    roleOptions.value = data.list.map((r) => ({ id: r.id, name: r.role_name, status: r.status }))
+    // 岗位规模有限（内置 3 个 + 自定义），选项接口一次取全
+    const data = await businessRoleApi.listBusinessRoleOptions()
+    roleOptions.value = data.map((r) => ({ id: r.id, name: r.role_name, status: r.status }))
   } catch (error) {
     handledError(error) // 下拉为空不阻断列表使用
   }
@@ -452,14 +452,19 @@ onMounted(() => {
             <StatusTag :value="row.status" active-text="在职" inactive-text="离职" />
           </template>
         </el-table-column>
-        <el-table-column label="操作" width="230" fixed="right">
+        <el-table-column label="操作" width="270" fixed="right" align="center">
           <template #default="{ row }">
-            <el-button link type="primary" size="small" @click="openEdit(row)">编辑</el-button>
-            <el-button link type="primary" size="small" @click="openSubTables(row)">区域与计划</el-button>
-            <el-button link type="warning" size="small" @click="handleToggleStatus(row)">
-              {{ row.status === 1 ? '设为离职' : '设为在职' }}
-            </el-button>
-            <el-button link type="danger" size="small" @click="handleDelete(row)">删除</el-button>
+            <div class="table-actions">
+              <el-button link type="primary" size="small" @click="openEdit(row)">编辑</el-button>
+              <el-button link type="primary" size="small" @click="openSubTables(row)">
+                区域与计划
+              </el-button>
+              <el-button link type="warning" size="small" @click="handleToggleStatus(row)">
+                {{ row.status === 1 ? '设为离职' : '设为在职' }}
+              </el-button>
+              <span class="table-actions__divider" aria-hidden="true"></span>
+              <el-button link type="danger" size="small" @click="handleDelete(row)">删除</el-button>
+            </div>
           </template>
         </el-table-column>
       </el-table>

frontend/src/views/base/products/index.vue

@@ -269,13 +269,16 @@ onMounted(() => {
             <StatusTag :value="row.status" />
           </template>
         </el-table-column>
-        <el-table-column label="操作" width="170" fixed="right">
+        <el-table-column label="操作" width="170" fixed="right" align="center">
           <template #default="{ row }">
-            <el-button link type="primary" size="small" @click="openEdit(row)">编辑</el-button>
-            <el-button link type="warning" size="small" @click="handleToggleStatus(row)">
-              {{ row.status === 1 ? '停用' : '启用' }}
-            </el-button>
-            <el-button link type="danger" size="small" @click="handleDelete(row)">删除</el-button>
+            <div class="table-actions">
+              <el-button link type="primary" size="small" @click="openEdit(row)">编辑</el-button>
+              <el-button link type="warning" size="small" @click="handleToggleStatus(row)">
+                {{ row.status === 1 ? '停用' : '启用' }}
+              </el-button>
+              <span class="table-actions__divider" aria-hidden="true"></span>
+              <el-button link type="danger" size="small" @click="handleDelete(row)">删除</el-button>
+            </div>
           </template>
         </el-table-column>
       </el-table>

frontend/src/views/business/businesses/index.vue

@@ -690,37 +690,46 @@ onMounted(() => {
             <span class="cell-amount">{{ row.total_received_amount ?? '—' }}</span>
           </template>
         </el-table-column>
-        <el-table-column label="操作" width="300" fixed="right">
+        <el-table-column label="操作" width="300" fixed="right" align="center">
           <template #default="{ row }">
-            <el-button link type="primary" size="small" @click="openDrawer(row)">详情</el-button>
-            <el-tooltip content="已完成或已终止的业务禁止编辑" :disabled="row.status === 1" placement="top">
-              <span class="op-wrap">
-                <el-button
-                  link
-                  type="primary"
-                  size="small"
-                  :disabled="row.status !== 1"
-                  @click="openEdit(row)"
-                >
-                  编辑
-                </el-button>
-              </span>
-            </el-tooltip>
-            <el-tooltip content="终态不可再变更" :disabled="row.status === 1" placement="top">
-              <span class="op-wrap">
-                <el-button
-                  link
-                  type="primary"
-                  size="small"
-                  :disabled="row.status !== 1"
-                  @click="openStatus(row)"
-                >
-                  状态
-                </el-button>
-              </span>
-            </el-tooltip>
-            <el-button link type="primary" size="small" @click="openOwnership(row)">归属</el-button>
-            <el-button link type="danger" size="small" @click="handleDelete(row)">删除</el-button>
+            <div class="table-actions">
+              <el-button link type="primary" size="small" @click="openDrawer(row)">详情</el-button>
+              <el-tooltip
+                content="已完成或已终止的业务禁止编辑"
+                :disabled="row.status === 1"
+                placement="top"
+              >
+                <span class="op-wrap">
+                  <el-button
+                    link
+                    type="primary"
+                    size="small"
+                    :disabled="row.status !== 1"
+                    @click="openEdit(row)"
+                  >
+                    编辑
+                  </el-button>
+                </span>
+              </el-tooltip>
+              <el-tooltip content="终态不可再变更" :disabled="row.status === 1" placement="top">
+                <span class="op-wrap">
+                  <el-button
+                    link
+                    type="primary"
+                    size="small"
+                    :disabled="row.status !== 1"
+                    @click="openStatus(row)"
+                  >
+                    状态
+                  </el-button>
+                </span>
+              </el-tooltip>
+              <el-button link type="primary" size="small" @click="openOwnership(row)">
+                归属
+              </el-button>
+              <span class="table-actions__divider" aria-hidden="true"></span>
+              <el-button link type="danger" size="small" @click="handleDelete(row)">删除</el-button>
+            </div>
           </template>
         </el-table-column>
       </el-table>

frontend/src/views/business/rating/index.vue

@@ -282,8 +282,11 @@ onMounted(() => {
         <el-table-column prop="sort_order" label="排序" width="70" align="center" />
         <el-table-column label="操作" width="110" align="center">
           <template #default="{ row }">
-            <el-button link type="primary" size="small" @click="openEdit(row)">编辑</el-button>
-            <el-button link type="danger" size="small" @click="removeGrade(row)">删除</el-button>
+            <div class="table-actions">
+              <el-button link type="primary" size="small" @click="openEdit(row)">编辑</el-button>
+              <span class="table-actions__divider" aria-hidden="true"></span>
+              <el-button link type="danger" size="small" @click="removeGrade(row)">删除</el-button>
+            </div>
           </template>
         </el-table-column>
       </el-table>

frontend/src/views/business/receipts/index.vue

@@ -346,42 +346,45 @@ onMounted(() => {
             </el-tag>
           </template>
         </el-table-column>
-        <el-table-column label="操作" width="130" fixed="right">
+        <el-table-column label="操作" width="130" fixed="right" align="center">
           <template #default="{ row }">
-            <el-tooltip
-              content="已核算回款不可变更"
-              :disabled="row.settlement_status !== 1"
-              placement="top"
-            >
-              <span class="op-wrap">
-                <el-button
-                  link
-                  type="primary"
-                  size="small"
-                  :disabled="row.settlement_status === 1"
-                  @click="openEdit(row)"
-                >
-                  编辑
-                </el-button>
-              </span>
-            </el-tooltip>
-            <el-tooltip
-              content="已核算回款不可变更"
-              :disabled="row.settlement_status !== 1"
-              placement="top"
-            >
-              <span class="op-wrap">
-                <el-button
-                  link
-                  type="danger"
-                  size="small"
-                  :disabled="row.settlement_status === 1"
-                  @click="handleDelete(row)"
-                >
-                  删除
-                </el-button>
-              </span>
-            </el-tooltip>
+            <div class="table-actions">
+              <el-tooltip
+                content="已核算回款不可变更"
+                :disabled="row.settlement_status !== 1"
+                placement="top"
+              >
+                <span class="op-wrap">
+                  <el-button
+                    link
+                    type="primary"
+                    size="small"
+                    :disabled="row.settlement_status === 1"
+                    @click="openEdit(row)"
+                  >
+                    编辑
+                  </el-button>
+                </span>
+              </el-tooltip>
+              <span class="table-actions__divider" aria-hidden="true"></span>
+              <el-tooltip
+                content="已核算回款不可变更"
+                :disabled="row.settlement_status !== 1"
+                placement="top"
+              >
+                <span class="op-wrap">
+                  <el-button
+                    link
+                    type="danger"
+                    size="small"
+                    :disabled="row.settlement_status === 1"
+                    @click="handleDelete(row)"
+                  >
+                    删除
+                  </el-button>
+                </span>
+              </el-tooltip>
+            </div>
           </template>
         </el-table-column>
       </el-table>

frontend/src/views/business/shipments/index.vue

@@ -337,10 +337,13 @@ onMounted(() => {
             <span class="cell-amount">{{ row.total_amount }}</span>
           </template>
         </el-table-column>
-        <el-table-column label="操作" width="130" fixed="right">
+        <el-table-column label="操作" width="130" fixed="right" align="center">
           <template #default="{ row }">
-            <el-button link type="primary" size="small" @click="openEdit(row)">编辑</el-button>
-            <el-button link type="danger" size="small" @click="handleDelete(row)">删除</el-button>
+            <div class="table-actions">
+              <el-button link type="primary" size="small" @click="openEdit(row)">编辑</el-button>
+              <span class="table-actions__divider" aria-hidden="true"></span>
+              <el-button link type="danger" size="small" @click="handleDelete(row)">删除</el-button>
+            </div>
           </template>
         </el-table-column>
       </el-table>

frontend/src/views/calc/ledger/index.vue

@@ -1,5 +1,5 @@
 <script setup lang="ts">
-import { reactive, ref } from 'vue'
+import { onMounted, reactive, ref } from 'vue'
 import { ElMessage } from 'element-plus'
 
 import * as calcApi from '@/api/calc'
@@ -21,13 +21,15 @@ const filters = reactive({
   is_active: 1 as number | undefined,
 })
 
-const { records, total, pageNum, pageSize, loading, load, search } = usePagedList<
-  LedgerRow,
-  { settlement_month?: string; is_active?: number }
->(calcApi.listLedger, () => ({
-  settlement_month: filters.settlement_month.trim() || undefined,
-  is_active: filters.is_active,
-}))
+const { records, total, pageNum, pageSize, loading, load, search, onPageChange, onSizeChange } =
+  usePagedList<LedgerRow, { settlement_month?: string; is_active?: number }>(calcApi.listLedger, () => ({
+    settlement_month: filters.settlement_month.trim() || undefined,
+    is_active: filters.is_active,
+  }))
+
+onMounted(() => {
+  void load()
+})
 
 function resetFilters(): void {
   filters.settlement_month = ''
@@ -40,19 +42,23 @@ const recalcTarget = ref<LedgerRow | null>(null)
 const recalcReason = ref('')
 
 function openRecalc(row: LedgerRow): void {
+  // 聚合行（calc_type=2）receipt_id 为 NULL，无回款可重算（按钮已限量，防御）
+  if (row.receipt_id == null) return
   recalcTarget.value = row
   recalcReason.value = ''
   recalcVisible.value = true
 }
 
 async function submitRecalc(): Promise<void> {
-  if (!recalcTarget.value) return
+  const row = recalcTarget.value
+  if (!row || row.receipt_id == null) return
   if (!recalcReason.value.trim()) {
     ElMessage.warning('重算必须填写原因')
     return
   }
   try {
-    await calcApi.recalcReceipt(recalcTarget.value.id, recalcReason.value.trim())
+    // 重算接口按回款 ID 定位（台账行主键 ≠ 回款 ID：传 row.id 会重算到错误回款）
+    await calcApi.recalcReceipt(row.receipt_id, recalcReason.value.trim())
     ElMessage.success('重算完成（新版本已生效）')
     recalcVisible.value = false
     await load()
@@ -75,9 +81,16 @@ async function submitRecalc(): Promise<void> {
         />
       </el-form-item>
       <el-form-item label="版本">
-        <el-select v-model="filters.is_active" style="width: 130px">
+        <!-- 可清空：清空=不加 is_active 过滤（axios 自动剔除 undefined），
+             即「全部版本」；0 精确匹配历史行，不能用来表达「含历史」 -->
+        <el-select
+          v-model="filters.is_active"
+          placeholder="全部版本"
+          clearable
+          style="width: 130px"
+        >
           <el-option label="仅当前生效" :value="1" />
-          <el-option label="含历史版本" :value="0" />
+          <el-option label="仅历史版本" :value="0" />
         </el-select>
       </el-form-item>
       <el-form-item>
@@ -110,7 +123,7 @@ async function submitRecalc(): Promise<void> {
           </el-tag>
         </template>
       </el-table-column>
-      <el-table-column label="操作" width="90" fixed="right">
+      <el-table-column label="操作" width="90" fixed="right" align="center">
         <template #default="{ row }">
           <el-button
             v-if="row.is_active === 1 && row.calc_type === 1"
@@ -125,10 +138,11 @@ async function submitRecalc(): Promise<void> {
     </el-table>
 
     <AppPagination
-      v-model:page-num="pageNum"
-      v-model:page-size="pageSize"
       :total="total"
-      @change="load"
+      :page-num="pageNum"
+      :page-size="pageSize"
+      @page-change="onPageChange"
+      @size-change="onSizeChange"
     />
 
     <el-dialog v-model="recalcVisible" title="重算确认" width="460px">

frontend/src/views/dashboard/index.vue

@@ -1,133 +1,383 @@
 <script setup lang="ts">
-import { onMounted, ref } from 'vue'
+import { computed, nextTick, onBeforeUnmount, onMounted, ref } from 'vue'
 import { useRouter } from 'vue-router'
+import * as echarts from 'echarts/core'
+import { BarChart, LineChart } from 'echarts/charts'
+import { GridComponent, TooltipComponent } from 'echarts/components'
+import { SVGRenderer } from 'echarts/renderers'
+import type { ECharts, EChartsCoreOption } from 'echarts/core'
 
-import * as businessRoleApi from '@/api/businessRoles'
-import * as paramsApi from '@/api/params'
+import * as dashboardApi from '@/api/dashboard'
+import type { DashboardData, TrendPoint } from '@/api/dashboard'
 import { handledError } from '@/utils/error'
 
+echarts.use([BarChart, LineChart, GridComponent, TooltipComponent, SVGRenderer])
+
+/**
+ * 工作台（M4 ⑧）：经营绩效总览 / 待办事项 / 风险预警 / 最近动态。
+ *
+ * - 四区块由一次聚合请求返回（后端实时派生，见 dashboard_service 注释）
+ * - 总览图表严格按设计预览：SVG 渲染、无网格线、靛蓝渐变；
+ *   **必须显式设置 fontFamily**——ECharts 在 Windows 默认微软雅黑（字体合规红线）
+ * - ⑥ T+ 同步未建：同步失败待办/同步预警显示「模块未启用」，不显示 0 条
+ */
+
 const router = useRouter()
 
-/**
- * 首页仪表盘（Bento Grid，2026-10-12 视觉方向）。
- *
- * M1 阶段：计提参数与岗位配置已就绪（真实数据）；绩效/回款/待办等业务卡
- * 展示空态 —— 业务数据管理上线后接入真实统计（图表用 ECharts 渲染）。
- * 空态文案遵循全局规范：空态是邀请，说明「这里将出现什么、怎么让它出现」。
- */
-const roleCount = ref<number | null>(null)
-const paramCount = ref<number | null>(null)
-const latestVersion = ref<string | null>(null)
+const CHART_FONT =
+  "'Noto Sans SC','Source Han Sans SC','HarmonyOS Sans SC','PingFang SC',sans-serif"
+
+const SETTLEMENT_STATUS_LABELS: Record<number, string> = {
+  1: '草稿',
+  2: '待审批',
+  3: '已锁定',
+  4: '已驳回',
+}
+const ORDER_TYPE_LABELS: Record<number, string> = {
+  1: '二次分配方案',
+  2: '月度结算',
+  3: '调整单',
+}
+
+const month = ref(currentMonth())
+const data = ref<DashboardData | null>(null)
+const loading = ref(false)
+/** 快速切换月份时，只允许最新请求写入数据与 loading */
+let loadSeq = 0
+
+const perfChartRef = ref<HTMLDivElement | null>(null)
+const receiptChartRef = ref<HTMLDivElement | null>(null)
+let perfChart: ECharts | null = null
+let receiptChart: ECharts | null = null
+
+function currentMonth(): string {
+  const now = new Date()
+  return `${now.getFullYear()}-${String(now.getMonth() + 1).padStart(2, '0')}`
+}
+
+async function load(): Promise<void> {
+  const seq = ++loadSeq
+  loading.value = true
+  try {
+    const result = await dashboardApi.getDashboard({ month: month.value })
+    if (seq !== loadSeq) return // 已有更新的请求，丢弃过期响应
+    data.value = result
+    await nextTick()
+    renderCharts()
+  } catch (error) {
+    if (seq === loadSeq) handledError(error)
+  } finally {
+    if (seq === loadSeq) loading.value = false
+  }
+}
+
+function renderCharts(): void {
+  const trend = data.value?.overview.trend ?? []
+  if (perfChartRef.value) {
+    perfChart ??= echarts.init(perfChartRef.value, undefined, { renderer: 'svg' })
+    perfChart.setOption(performanceOption(trend))
+  }
+  if (receiptChartRef.value) {
+    receiptChart ??= echarts.init(receiptChartRef.value, undefined, { renderer: 'svg' })
+    receiptChart.setOption(receiptOption(trend))
+  }
+}
+
+function performanceOption(trend: TrendPoint[]): EChartsCoreOption {
+  return {
+    textStyle: { fontFamily: CHART_FONT },
+    grid: { left: 8, right: 12, top: 18, bottom: 4, containLabel: true },
+    tooltip: { trigger: 'axis', valueFormatter: (value: unknown) => Number(value).toFixed(2) },
+    xAxis: {
+      type: 'category',
+      data: trend.map((item) => item.month.slice(5)),
+      axisLine: { lineStyle: { color: 'rgba(28,35,51,.15)' } },
+      axisTick: { show: false },
+      axisLabel: { fontFamily: CHART_FONT, color: '#9aa3b2' },
+    },
+    yAxis: {
+      type: 'value',
+      splitLine: { show: false },
+      axisLabel: { fontFamily: CHART_FONT, color: '#9aa3b2' },
+    },
+    series: [
+      {
+        name: '绩效',
+        type: 'line',
+        smooth: 0.4,
+        symbol: 'none',
+        data: trend.map((item) => Number(item.performance_total ?? 0)),
+        lineStyle: { color: '#2e4ba8', width: 2 },
+        areaStyle: {
+          color: {
+            type: 'linear',
+            x: 0,
+            y: 0,
+            x2: 0,
+            y2: 1,
+            colorStops: [
+              { offset: 0, color: 'rgba(46,75,168,.22)' },
+              { offset: 1, color: 'rgba(46,75,168,0)' },
+            ],
+          },
+        },
+      },
+    ],
+  }
+}
+
+function receiptOption(trend: TrendPoint[]): EChartsCoreOption {
+  return {
+    textStyle: { fontFamily: CHART_FONT },
+    grid: { left: 8, right: 12, top: 18, bottom: 4, containLabel: true },
+    tooltip: { trigger: 'axis', valueFormatter: (value: unknown) => Number(value).toFixed(2) },
+    xAxis: {
+      type: 'category',
+      data: trend.map((item) => item.month.slice(5)),
+      axisLine: { lineStyle: { color: 'rgba(28,35,51,.15)' } },
+      axisTick: { show: false },
+      axisLabel: { fontFamily: CHART_FONT, color: '#9aa3b2' },
+    },
+    yAxis: {
+      type: 'value',
+      splitLine: { show: false },
+      axisLabel: { fontFamily: CHART_FONT, color: '#9aa3b2' },
+    },
+    series: [
+      {
+        name: '回款',
+        type: 'bar',
+        data: trend.map((item) => Number(item.receipt_total ?? 0)),
+        barMaxWidth: 22,
+        itemStyle: { color: '#2e4ba8', borderRadius: [4, 4, 0, 0] },
+      },
+    ],
+  }
+}
+
+function handleResize(): void {
+  perfChart?.resize()
+  receiptChart?.resize()
+}
 
 onMounted(() => {
-  // 三项统计各自容错：一张卡失败不影响其余卡片
-  void (async () => {
-    try {
-      const page = await businessRoleApi.listBusinessRoles({ pageNum: 1, pageSize: 1 })
-      roleCount.value = page.total
-    } catch (error) {
-      handledError(error)
-    }
-  })()
-  void (async () => {
-    try {
-      const catalog = await paramsApi.getCatalog()
-      paramCount.value = catalog.length
-    } catch (error) {
-      handledError(error)
-    }
-  })()
-  void (async () => {
-    try {
-      const page = await paramsApi.listBatches({ pageNum: 1, pageSize: 1 })
-      latestVersion.value = page.list[0]?.version_no ?? null
-    } catch (error) {
-      handledError(error)
-    }
-  })()
+  void load()
+  window.addEventListener('resize', handleResize)
 })
+
+onBeforeUnmount(() => {
+  window.removeEventListener('resize', handleResize)
+  perfChart?.dispose()
+  receiptChart?.dispose()
+})
+
+const activityModule = ref('')
+const activityModules = computed(() => {
+  const modules = new Set((data.value?.activities ?? []).map((item) => item.module))
+  return [...modules]
+})
+const filteredActivities = computed(() =>
+  (data.value?.activities ?? []).filter(
+    (item) => !activityModule.value || item.module === activityModule.value,
+  ),
+)
+
+function go(path: string | null): void {
+  if (path) void router.push(path)
+}
+
+function formatTime(value: string): string {
+  return value.replace('T', ' ').slice(0, 16)
+}
 </script>
 
 <template>
-  <div>
+  <div v-loading="loading">
     <div class="page-head">
-      <h1 class="page-title">仪表盘</h1>
-      <p class="page-desc">系统概览 · 计提参数与岗位配置就绪，业务数据管理上线后接入核算统计</p>
+      <h1 class="page-title">工作台</h1>
+      <p class="page-desc">经营绩效总览 · 待办与风险集中处置 · 最近动态</p>
       <span class="waterline"></span>
     </div>
 
+    <div class="toolbar">
+      <el-date-picker
+        v-model="month"
+        type="month"
+        value-format="YYYY-MM"
+        :clearable="false"
+        style="width: 140px"
+        @change="load"
+      />
+      <el-button type="primary" :loading="loading" @click="load">刷新</el-button>
+      <span class="toolbar-note">{{ data?.overview.note ?? '' }}</span>
+    </div>
+
     <div class="bento">
-      <!-- 绩效总额：业务上线前的空态 -->
-      <div class="bento-card b-2x2">
+      <!-- 经营绩效总览：KPI -->
+      <div class="bento-card">
         <div class="b-eyebrow">本月绩效总额</div>
-        <div class="b-empty">
-          <div class="b-empty-title">暂无核算数据</div>
-          <div class="b-empty-desc">回款录入并核算后，这里将显示本月绩效总额与趋势</div>
+        <div class="b-num">{{ data?.overview.performance_total ?? '—' }}</div>
+      </div>
+      <div class="bento-card">
+        <div class="b-eyebrow">本月应付绩效</div>
+        <div class="b-num">{{ data?.overview.payable_total ?? '—' }}</div>
+      </div>
+      <div class="bento-card">
+        <div class="b-eyebrow">核算人数</div>
+        <div class="b-num">{{ data?.overview.person_count ?? '—' }}<small>人</small></div>
+      </div>
+      <div class="bento-card">
+        <div class="b-eyebrow">营销团队</div>
+        <div class="b-num">{{ data?.overview.team_count ?? '—' }}<small>个</small></div>
+        <div class="b-sub">
+          月结：
+          {{
+            data?.overview.settlement.exists
+              ? SETTLEMENT_STATUS_LABELS[data.overview.settlement.status ?? 0] ?? '—'
+              : '未生成'
+          }}
         </div>
       </div>
 
-      <!-- 回款趋势：业务上线前的空态 -->
+      <!-- 经营绩效总览：图表 -->
+      <div class="bento-card b-2x2">
+        <div class="b-eyebrow">近 6 个月绩效</div>
+        <div ref="perfChartRef" class="chart"></div>
+      </div>
       <div class="bento-card b-2x2">
         <div class="b-eyebrow">近 6 个月回款</div>
-        <div class="b-empty">
-          <div class="b-empty-title">暂无回款数据</div>
-          <div class="b-empty-desc">业务数据管理上线后，此处展示按月回款趋势</div>
+        <div ref="receiptChartRef" class="chart"></div>
+      </div>
+
+      <!-- 待办事项 -->
+      <div class="bento-card b-2x2">
+        <div class="b-eyebrow">
+          待办事项
+          <span class="b-count">{{ data?.todos.pending_approval_total ?? 0 }}</span>
+        </div>
+        <div v-if="data?.todos.pending_approvals.length" class="todo-list">
+          <button
+            v-for="item in data.todos.pending_approvals"
+            :key="item.order_id"
+            class="todo-row"
+            type="button"
+            @click="go('/system/approvals')"
+          >
+            <span class="todo-title">
+              {{ ORDER_TYPE_LABELS[item.order_type] ?? '审批' }} · {{ item.order_no }}
+            </span>
+            <span class="todo-meta">{{ item.submitter_name ?? '—' }} · {{ formatTime(item.create_time) }}</span>
+          </button>
+        </div>
+        <div v-else class="b-empty-mini">无待审批事项</div>
+
+        <div class="b-eyebrow b-eyebrow-gap">
+          回款未指定批次
+          <span class="b-count">{{ data?.todos.unassigned_receipt_total ?? 0 }}</span>
+        </div>
+        <div v-if="data?.todos.unassigned_receipts.length" class="todo-list">
+          <button
+            v-for="item in data.todos.unassigned_receipts"
+            :key="item.receipt_id"
+            class="todo-row"
+            type="button"
+            @click="go('/business/receipts')"
+          >
+            <span class="todo-title">{{ item.receipt_batch_no }} · {{ item.amount }}</span>
+            <span class="todo-meta">业务 {{ item.business_no ?? item.business_id }} · {{ item.receipt_date }}</span>
+          </button>
+        </div>
+        <div v-else class="b-empty-mini">无未指定批次的回款</div>
+
+        <div class="b-eyebrow b-eyebrow-gap">T+ 同步失败</div>
+        <div class="b-empty-mini">
+          {{ data?.todos.sync_available ? `${data.todos.sync_failure_total} 条待处置` : '同步模块未启用（待 T+ 对接）' }}
         </div>
       </div>
 
-      <!-- 待办 -->
-      <div class="bento-card b-2x1">
-        <div class="b-eyebrow">待办</div>
-        <div class="b-empty-mini">业务数据管理上线后，待核算回款会出现在这里</div>
+      <!-- 风险预警 -->
+      <div class="bento-card b-2x2">
+        <div class="b-eyebrow">
+          风险预警
+          <span class="b-count">{{ data?.warnings.total ?? 0 }}</span>
+        </div>
+        <div v-if="data && !data.warnings.enabled" class="b-empty-mini">
+          预警已关闭（参数 warning.enabled=0）
+        </div>
+        <div v-else-if="data?.warnings.items.length" class="warning-list">
+          <button
+            v-for="item in data.warnings.items"
+            :key="`${item.code}-${item.object_id}`"
+            class="warning-row"
+            type="button"
+            @click="go(item.link)"
+          >
+            <el-tag
+              size="small"
+              :type="item.level === 'danger' ? 'danger' : 'warning'"
+              disable-transitions
+            >
+              {{ item.level === 'danger' ? '资金' : '时效' }}
+            </el-tag>
+            <span class="warning-title">{{ item.title }}</span>
+            <span class="warning-detail">{{ item.detail }}</span>
+          </button>
+        </div>
+        <div v-else class="b-empty-mini">
+          暂无预警（回款逾期 {{ data?.warnings.receipt_overdue_days ?? 90 }} 天 /
+          审批超时 {{ data?.warnings.approval_timeout_days ?? 3 }} 天）
+        </div>
+        <div
+          v-if="data && data.warnings.total > data.warnings.items.length"
+          class="b-empty-mini"
+        >
+          仅显示前 {{ data.warnings.items.length }} 条，共 {{ data.warnings.total }} 条
+        </div>
+        <div class="b-eyebrow b-eyebrow-gap">同步异常预警</div>
+        <div class="b-empty-mini">
+          {{ data?.warnings.sync_available ? '已接入' : '同步模块未启用（待 T+ 对接）' }}
+        </div>
       </div>
 
-      <!-- 营销人员：人员管理上线后接入 -->
-      <div class="bento-card">
-        <div class="b-eyebrow">营销人员</div>
-        <div class="b-empty-mini">人员管理上线后同步</div>
-      </div>
-
-      <!-- 岗位角色：真实数据 -->
-      <div class="bento-card">
-        <div class="b-eyebrow">岗位角色</div>
-        <div class="b-num">{{ roleCount ?? '—' }}<small>个</small></div>
-        <button class="b-link" type="button" @click="router.push('/system/business-roles')">
-          管理 ›
-        </button>
-      </div>
-
-      <!-- 计提参数：真实数据 -->
-      <div class="bento-card">
-        <div class="b-eyebrow">计提参数</div>
-        <div class="b-num">{{ paramCount ?? '—' }}<small>项</small></div>
-        <button class="b-link" type="button" @click="router.push('/system/params')">
-          维护 ›
-        </button>
+      <!-- 最近动态 -->
+      <div class="bento-card b-full">
+        <div class="b-eyebrow">
+          最近动态
+          <el-select
+            v-model="activityModule"
+            size="small"
+            clearable
+            placeholder="全部模块"
+            style="width: 140px; margin-left: 12px"
+          >
+            <el-option v-for="item in activityModules" :key="item" :label="item" :value="item" />
+          </el-select>
+        </div>
+        <div v-if="filteredActivities.length" class="activity-list">
+          <div v-for="item in filteredActivities" :key="item.id" class="activity-row">
+            <span class="activity-time">{{ formatTime(item.create_time) }}</span>
+            <el-tag size="small" :type="item.success === 1 ? 'info' : 'danger'" disable-transitions>
+              {{ item.module }} · {{ item.action }}
+            </el-tag>
+            <span class="activity-summary">{{ item.summary }}</span>
+            <span class="activity-user">{{ item.username ?? '—' }}</span>
+          </div>
+        </div>
+        <div v-else class="b-empty-mini">暂无动态</div>
       </div>
 
       <!-- 常用操作 -->
-      <div class="bento-card b-2x1">
+      <div class="bento-card b-full">
         <div class="b-eyebrow">常用操作</div>
         <div class="b-links">
-          <button class="b-op" type="button" @click="router.push('/system/params')">
-            计提参数
+          <button class="b-op" type="button" @click="go('/business/receipts')">录入回款</button>
+          <button class="b-op" type="button" @click="go('/calc/ledger')">绩效台账</button>
+          <button class="b-op" type="button" @click="go('/settlements')">月度结算</button>
+          <button class="b-op" type="button" @click="go('/reports/personal-detail')">
+            报表统计
           </button>
-          <button class="b-op" type="button" @click="router.push('/system/business-roles')">
-            岗位角色
-          </button>
-          <button class="b-op" type="button" @click="router.push('/system/logs')">
-            操作日志
-          </button>
-          <span class="b-op b-op-disabled" title="业务数据管理上线后开放">录入回款</span>
         </div>
       </div>
-
-      <!-- T+ 同步 -->
-      <div class="bento-card">
-        <div class="b-eyebrow">T+ 同步</div>
-        <div class="b-state">待接入</div>
-        <div class="b-sub">每周一次 · 手动触发</div>
-      </div>
     </div>
   </div>
 </template>
@@ -139,56 +389,62 @@ onMounted(() => {
 
 .page-title {
   margin: 0;
-  font-size: 18px;
+  font-size: 22px;
   font-weight: 600;
-  letter-spacing: -0.01em;
   color: var(--ys-ink);
 }
 
 .page-desc {
-  margin: 4px 0 0;
-  font-size: 12px;
+  margin: 6px 0 0;
+  font-size: 13px;
   color: var(--ys-ink-3);
 }
 
 .waterline {
   display: block;
-  width: 56px;
+  width: 46px;
   height: 2px;
-  margin-top: 10px;
-  border-radius: 1px;
+  margin-top: 12px;
   background: linear-gradient(90deg, var(--ys-indigo), rgba(46, 75, 168, 0));
 }
 
-/* Bento Grid：4 列基格，卡片按重要性混排大小 */
+.toolbar {
+  display: flex;
+  align-items: center;
+  gap: 12px;
+  margin-bottom: 14px;
+}
+
+.toolbar-note {
+  font-size: 12px;
+  color: var(--ys-ink-3);
+}
+
 .bento {
   display: grid;
-  grid-template-columns: repeat(4, 1fr);
+  grid-template-columns: repeat(4, minmax(0, 1fr));
   grid-auto-rows: 102px;
   gap: 14px;
 }
 
 .bento-card {
-  display: flex;
-  flex-direction: column;
-  padding: 17px 20px;
-  overflow: hidden;
+  position: relative;
+  padding: 16px 18px;
   background: linear-gradient(180deg, #ffffff, #fcfcfe);
   border: 1px solid var(--ys-line);
   border-radius: 10px;
   box-shadow:
     0 1px 2px rgba(28, 35, 51, 0.04),
-    0 3px 10px rgba(28, 35, 51, 0.03);
-  transition:
-    transform 180ms cubic-bezier(0.25, 0.1, 0.25, 1),
-    box-shadow 180ms cubic-bezier(0.25, 0.1, 0.25, 1);
+    0 10px 24px -18px rgba(28, 35, 51, 0.18);
+  transition: transform 0.18s ease, box-shadow 0.18s ease;
+  overflow: hidden;
 }
 
 .bento-card:hover {
   transform: translateY(-2px);
   box-shadow:
-    0 1px 2px rgba(28, 35, 51, 0.05),
-    0 6px 18px rgba(28, 35, 51, 0.07);
+    0 2px 4px rgba(28, 35, 51, 0.05),
+    0 16px 30px -18px rgba(28, 35, 51, 0.22);
 }
 
 .b-2x2 {
@@ -196,149 +452,190 @@ onMounted(() => {
   grid-row: span 2;
 }
 
-.b-2x1 {
-  grid-column: span 2;
+.b-full {
+  grid-column: span 4;
 }
 
 .b-eyebrow {
+  display: flex;
+  align-items: center;
+  gap: 8px;
   font-size: 12px;
-  font-weight: 500;
   letter-spacing: 0.04em;
-  color: var(--ys-ink-2);
+  color: var(--ys-ink-3);
+}
+
+.b-eyebrow-gap {
+  margin-top: 12px;
+}
+
+.b-count {
+  min-width: 20px;
+  padding: 0 6px;
+  font-size: 11px;
+  line-height: 18px;
+  text-align: center;
+  color: var(--ys-indigo);
+  background: var(--ys-indigo-wash);
+  border-radius: 9px;
 }
 
 .b-num {
-  margin-top: auto;
-  font-size: 24px;
+  margin-top: 10px;
+  font-size: 26px;
   font-weight: 600;
-  font-variant-numeric: tabular-nums;
-  line-height: 1.2;
-  letter-spacing: -0.01em;
   color: var(--ys-ink);
+  font-variant-numeric: tabular-nums;
 }
 
 .b-num small {
-  margin-left: 3px;
+  margin-left: 4px;
   font-size: 12px;
   font-weight: 400;
   color: var(--ys-ink-3);
 }
 
 .b-sub {
-  margin-top: 3px;
-  font-size: 11px;
-  color: var(--ys-ink-3);
-  overflow: hidden;
-  text-overflow: ellipsis;
-  white-space: nowrap;
-}
-
-.b-state {
-  margin-top: auto;
-  font-size: 15px;
-  font-weight: 600;
-  color: var(--ys-ink-2);
-}
-
-.b-empty {
-  display: flex;
-  flex: 1;
-  flex-direction: column;
-  align-items: center;
-  justify-content: center;
-  text-align: center;
-}
-
-.b-empty-title {
-  font-size: 14px;
-  font-weight: 500;
-  color: var(--ys-ink-2);
-}
-
-.b-empty-desc {
-  max-width: 260px;
-  margin-top: 6px;
+  margin-top: 4px;
   font-size: 12px;
   color: var(--ys-ink-3);
-  line-height: 1.7;
 }
 
 .b-empty-mini {
-  margin-top: auto;
-  margin-bottom: auto;
+  margin-top: 8px;
   font-size: 12px;
   color: var(--ys-ink-3);
-  line-height: 1.7;
+}
+
+.chart {
+  height: 150px;
+  margin-top: 6px;
+}
+
+.todo-list,
+.warning-list {
+  max-height: 178px;
+  margin-top: 8px;
+  overflow-y: auto;
+}
+
+.todo-row,
+.warning-row {
+  display: flex;
+  flex-direction: column;
+  gap: 2px;
+  width: 100%;
+  padding: 6px 4px;
+  border: none;
+  border-bottom: 1px dashed var(--ys-line);
+  background: none;
+  text-align: left;
+  cursor: pointer;
+}
+
+.todo-row:hover,
+.warning-row:hover {
+  background: rgba(46, 75, 168, 0.04);
+}
+
+.todo-title {
+  font-size: 13px;
+  color: var(--ys-ink);
+}
+
+.todo-meta {
+  font-size: 11px;
+  color: var(--ys-ink-3);
+}
+
+.warning-row {
+  display: grid;
+  grid-template-columns: auto 1fr;
+  grid-template-rows: auto auto;
+  column-gap: 8px;
+  align-items: center;
+}
+
+.warning-title {
+  font-size: 13px;
+  color: var(--ys-ink);
+}
+
+.warning-detail {
+  grid-column: 2;
+  font-size: 11px;
+  color: var(--ys-ink-3);
+}
+
+.activity-list {
+  max-height: 150px;
+  margin-top: 8px;
+  overflow-y: auto;
+}
+
+.activity-row {
+  display: flex;
+  align-items: center;
+  gap: 10px;
+  padding: 5px 0;
+  border-bottom: 1px dashed var(--ys-line);
+  font-size: 12px;
+}
+
+.activity-time {
+  width: 118px;
+  color: var(--ys-ink-3);
+  font-variant-numeric: tabular-nums;
+}
+
+.activity-summary {
+  flex: 1;
+  color: var(--ys-ink-2);
+}
+
+.activity-user {
+  color: var(--ys-ink-3);
 }
 
 .b-links {
   display: flex;
-  gap: 8px;
-  align-items: center;
-  margin-top: auto;
-}
-
-.b-link {
-  padding: 0;
-  margin-top: 6px;
-  font-size: 12px;
-  color: var(--ys-indigo);
-  text-align: left;
-  cursor: pointer;
-  background: none;
-  border: none;
-}
-
-.b-link:hover {
-  color: var(--ys-indigo-deep);
+  flex-wrap: wrap;
+  gap: 10px;
+  margin-top: 10px;
 }
 
 .b-op {
-  height: 30px;
-  padding: 0 13px;
-  font-size: 12px;
-  font-family: inherit;
-  color: var(--ys-ink);
-  cursor: pointer;
-  background: linear-gradient(180deg, #ffffff, #fbfcfe);
-  border: 1px solid var(--ys-line);
-  border-radius: 7px;
-  transition:
-    color 150ms cubic-bezier(0.25, 0.1, 0.25, 1),
-    border-color 150ms cubic-bezier(0.25, 0.1, 0.25, 1);
-}
-
-button.b-op:hover {
+  padding: 6px 14px;
+  font-size: 13px;
   color: var(--ys-indigo);
-  border-color: rgba(46, 75, 168, 0.45);
+  background: var(--ys-indigo-wash);
+  border: 1px solid transparent;
+  border-radius: 6px;
+  cursor: pointer;
 }
 
-.b-op-disabled {
-  color: var(--ys-ink-3);
-  cursor: not-allowed;
+.b-op:hover {
+  border-color: var(--ys-indigo);
 }
 
 @media (max-width: 1024px) {
   .bento {
-    grid-template-columns: repeat(2, 1fr);
+    grid-template-columns: repeat(2, minmax(0, 1fr));
+  }
+
+  .b-full {
+    grid-column: span 2;
   }
 }
 
 @media (max-width: 640px) {
   .bento {
     grid-template-columns: 1fr;
-    grid-auto-rows: auto;
-  }
-
-  .bento-card {
-    min-height: 90px;
   }
 
   .b-2x2,
-  .b-2x1 {
+  .b-full {
     grid-column: span 1;
-    grid-row: span 1;
-    min-height: 130px;
   }
 }
 
@@ -346,5 +643,9 @@ button.b-op:hover {
   .bento-card {
     transition: none;
   }
+
+  .bento-card:hover {
+    transform: none;
+  }
 }
 </style>

frontend/src/views/login/index.vue

@@ -4,6 +4,7 @@ import { onMounted, reactive, ref } from 'vue'
 import { useRoute, useRouter } from 'vue-router'
 
 import { getCaptcha } from '@/api/auth'
+import { canAccessPath, firstAccessiblePath } from '@/router/access'
 import { useUserStore } from '@/store/user'
 
 const router = useRouter()
@@ -87,8 +88,15 @@ async function handleSubmit(): Promise<void> {
       captcha_id: captchaId.value,
       captcha_code: form.captcha_code.trim(),
     })
+    // 先拉角色再解析落地页：普通用户不能回跳到受限的工作台
+    await userStore.fetchUserInfo()
     ElMessage.success('登录成功')
-    await router.replace((route.query.redirect as string) || '/dashboard')
+    const redirect = route.query.redirect
+    const target =
+      typeof redirect === 'string' && canAccessPath(router, redirect, userStore.roles)
+        ? redirect
+        : firstAccessiblePath(router, userStore.roles)
+    await router.replace(target)
   } catch {
     // **必须刷新验证码**：后端用 GETDEL 消费验证码，无论何种失败它都已失效。
     // 不刷新的话，用户第二次提交必然报「验证码错误」，且极难自查原因。