fix: 对照《财务处Skill002》验收整改并升版 v1.0.2

- 状态标签：C3 触发且 D 未判 → 待补录，优先级对齐需求 §6.2
- broadcast-monthly 逐项目增量 emit，任务中心可见进行中进度
- progress_reports 回填 project_id；新增 items_json/updated_at；旧库重建式安全迁移（含回归测试）
- 简报：TITLE 转义防注入、章节对齐 §10（独立「暂付款/结题提醒」）、页脚逐字统一
- 金标准测试 +17：±10%/20% 阈值恰界、C2 钳位、N2 反例、C3 逐字段、HTML 转义、async+cron 定位守护、迁移回归
- 文档 v1.1（开发文档 + REQUIREMENTS）：ERROR:<CODE> <message>、reports_brief、--all-status、skill-detail 表外挂载、C1 level=warn
- 落盘验收报告 acceptance-reports/20260924-105401-acceptance.md（338 测试全绿）
- 版本 1.0.1 → 1.0.2（constants / SKILL.md / CHANGELOG 三处对齐）

scripts/service/fund_service.py

@@ -51,8 +51,6 @@ _KEY_ALIASES = {
     "remark": ("remark", "备注"),
 }
 
-_STATUS_RANK = {STATUS_INCOMPLETE: 0, STATUS_NO_FUND: 1, STATUS_NORMAL: 2, STATUS_OVERSHOOT: 3, STATUS_LAG: 4}
-
 
 def _log():
     try:
@@ -322,10 +320,14 @@ def compute_project(project: dict[str, Any], rules: dict[str, float], as_of: dat
                 )
             )
 
-    # 状态修正：无法计算时归为未到账/待补录
-    if spend_rate is None and status_tag == STATUS_NORMAL:
-        has_no_fund = any(i["rule_id"] == "C1" for i in items)
-        status_tag = STATUS_NO_FUND if has_no_fund else STATUS_INCOMPLETE
+    # 状态标签优先级：严重滞后＞支出异常偏快＞正常（D3 已判，含 C3 轻微缺失）＞待补录（C3 且 D 未判）＞未到账（C1）
+    if status_tag == STATUS_NORMAL and not any(i["rule_id"] == "D3" for i in items):
+        if any(i["rule_id"] == "C3" for i in items):
+            status_tag = STATUS_INCOMPLETE
+        elif any(i["rule_id"] == "C1" for i in items):
+            status_tag = STATUS_NO_FUND
+        elif spend_rate is None:
+            status_tag = STATUS_INCOMPLETE
 
     suggestions = [i["suggestion"] for i in items if i.get("suggestion")]
     summary = _build_summary(project_no, project_name, total_approved, total_received, total_spent, as_of, spend_rate, time_progress, status_tag, items)
@@ -408,8 +410,17 @@ def _write_report(result: dict[str, Any], batch_no: str) -> str:
     return write_report_for_kernel(result=result, batch_no=batch_no)
 
 
-def run_broadcast(projects_raw: list[dict[str, Any]], as_of: date, *, batch_no: str = "") -> dict[str, Any]:
-    """播报内核：逐项目三步计算 → 写库 → 生成《经费执行简报》。"""
+def run_broadcast(
+    projects_raw: list[dict[str, Any]],
+    as_of: date,
+    *,
+    batch_no: str = "",
+    on_progress: Optional[Any] = None,
+) -> dict[str, Any]:
+    """播报内核：逐项目三步计算 → 写库 → 生成《经费执行简报》。
+
+    ``on_progress(index, total, result)``：每完成一个项目回调一次（任务中心增量进度）。
+    """
     from service.report_service import build_monthly_brief
 
     log = _log()
@@ -427,17 +438,23 @@ def run_broadcast(projects_raw: list[dict[str, Any]], as_of: date, *, batch_no:
     conn = get_conn()
     try:
         cur = conn.cursor()
-        for project in projects:
+        total = len(projects)
+        for index, project in enumerate(projects, start=1):
             result = compute_project(project, rules, as_of)
+            try:
+                project_id = int(project.get("id")) if project.get("id") not in (None, "") else None
+            except (TypeError, ValueError):
+                project_id = None
             cur.execute(
                 """
                 INSERT INTO progress_reports
-                    (batch_no, project_no, project_name, pi_name, as_of, spend_rate,
-                     time_progress, deviation, status_tag, summary, suggestions_json)
-                VALUES (?, ?, ?, ?, ?, ?, ?, ?, ?, ?, ?)
+                    (batch_no, project_id, project_no, project_name, pi_name, as_of, spend_rate,
+                     time_progress, deviation, status_tag, summary, suggestions_json, items_json)
+                VALUES (?, ?, ?, ?, ?, ?, ?, ?, ?, ?, ?, ?, ?)
                 """,
                 (
                     batch_no,
+                    project_id,
                     result["project_no"],
                     result["project_name"],
                     result["pi_name"],
@@ -448,6 +465,7 @@ def run_broadcast(projects_raw: list[dict[str, Any]], as_of: date, *, batch_no:
                     result["status_tag"],
                     result["summary"],
                     json.dumps(result["suggestions"], ensure_ascii=False),
+                    json.dumps(result["items"], ensure_ascii=False),
                 ),
             )
             report_id = int(cur.lastrowid)
@@ -457,6 +475,8 @@ def run_broadcast(projects_raw: list[dict[str, Any]], as_of: date, *, batch_no:
             cur.execute("UPDATE progress_reports SET report_file = ? WHERE id = ?", (report_file, report_id))
             result["report_file"] = report_file
             results.append(result)
+            if on_progress is not None:
+                on_progress(index, total, result)
         conn.commit()
     finally:
         conn.close()