feat: 增强规则资产管理与审计页面运行时调试
后端新增规则资产版本管理和规则文件 CRUD 接口，优化风险 规则生成模板执行和员工数据模型字段，知识库 RAG 增强本 地回退和文档提取能力，清理旧风险规则文件统一由生成引擎 管理，前端审计页面增加运行时调试面板和规则资产编辑交互， 补充单元测试覆盖。
This commit is contained in:
caoxiaozhu
@@ -57,8 +57,8 @@
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"content": "远光软件股份有限公司\n财务基础知识手册\n第一部分 会计基础知识\n一、会计要素\n会计要素包括：资产、负债、所有者权益、收入、费用和利润。\n会计恒等式：资产 = 负债 + 所有者权益\n二、常用会计科目\n科目类别\n科目名称\n说明\n资产类\n库存现金\n公司持有的现金\n资产类\n银行存款\n存放在银行的资金\n资产类\n应收账款\n因销售商品或提供劳务应收的款项\n资产类\n固定资产\n使用年限超过一年的有形资产\n负债类\n应付账款\n因购买商品或接受劳务应付的款项\n负债类\n应交税费\n应缴纳的各种税费\n负债类\n应付职工薪酬\n应付给职工的工资、福利等\n损益类\n主营业务收入\n主要经营业务产生的收入\n损益类\n管理费用\n为管理生产经营发生的费用\n损益类\n销售费用\n为销售产品发生的费用\n第二部分 税务基础知识\n三、主要税种介绍\n（一）增值税：公司为一般纳税人，软件服务适用6%税率，软件产品销售适用13%税率。\n（二）企业所得税：税率为25%，高新技术企业享受15%优惠税率。\n（三）个人所得税：按累进税率3%-45%，由公司代扣代缴。\n（四）印花税：对经济活动中的应税凭证征收。\n第三部分 财务报表解读\n四、三大财务报表\n（一）资产负债表：反映企业在某一特定日期的财务状况。\n（二）利润表：反映企业在一定期间的经营成果。\n（三）现金流量表：反映企业在一定期间现金和现金等价物的流入和流出。\n\n# 章节导航\n\n以下内容由入库阶段从制度原文中提取，供检索时优先理解制度层级、条目和标准所在章节。\n\n- 一、会计要素\n- 二、常用会计科目\n- （四）印花税：对经济活动中的应税凭证征收。\n\n# 重点章节摘录\n\n## 一、会计要素\n\n会计要素包括：资产、负债、所有者权益、收入、费用和利润。；会计恒等式：资产 = 负债 + 所有者权益\n\n## 二、常用会计科目\n\n科目类别；科目名称；说明\n\n## （四）印花税：对经济活动中的应税凭证征收。\n\n第三部分 财务报表解读\n\n# 问答线索补充\n\n以下内容由入库阶段根据章节标题、条款、列表、键值对与相邻正文提炼，供问答检索时优先命中更短、更直接的制度依据。\n\n- 一、会计要素：会计要素包括：资产、负债、所有者权益、收入、费用和利润\n- 一、会计要素：会计恒等式：资产 = 负债 + 所有者权益\n- 二、常用会计科目：因销售商品或提供劳务应收的款项\n- 二、常用会计科目：因购买商品或接受劳务应付的款项\n- 二、常用会计科目：应缴纳的各种税费\n- 二、常用会计科目：应付职工薪酬\n- （四）印花税：对经济活动中的应税凭证征收。：第三部分 财务报表解读",
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"content": "远光软件股份有限公司\n财务术语解释手册\n权责发生制\n以权利和责任的发生来决定收入和费用归属期的会计基础。即凡是当期已经实现的收入和已经发生或应当负担的费用，不论款项是否收付，都应当作为当期的收入和费用。\n收付实现制\n以现金收到或付出为标准来记录收入的实现和费用的发生。即凡是当期收到和支付的现金，都作为当期的收入和费用。\n固定资产折旧\n固定资产在使用过程中因磨损而逐渐转移的价值。公司采用年限平均法计提折旧。\n摊销\n将无形资产或长期待摊费用按照规定期限分期计入当期损益的过程。\n增值税进项税额\n企业购进货物、接受应税劳务或应税服务支付的增值税额，可以从销项税额中抵扣。\n增值税销项税额\n企业销售货物、提供应税劳务或应税服务收取的增值税额。\n预算\n企业对未来一定时期内经营活动的数量化计划，包括收入预算、支出预算、资本预算等。\n现金流\n企业在一定期间内现金和现金等价物流入和流出的数量。\n毛利率\n毛利润占营业收入的百分比，反映企业产品或服务的初始盈利能力。计算公式：毛利率 = （营业收入 - 营业成本）/ 营业收入 × 100%\n净资产收益率（ROE）\n净利润占股东权益的百分比，反映股东投入资金的获利能力。计算公式：ROE = 净利润 / 股东权益 × 100%\n成本中心\n企业内部只发生成本费用而不产生收入的组织单位，用于成本核算和控制。\n利润中心\n企业内部既发生成本费用又产生收入的组织单位，用于考核盈利能力。\n\n# 问答线索补充\n\n以下内容由入库阶段根据章节标题、条款、列表、键值对与相邻正文提炼，供问答检索时优先命中更短、更直接的制度依据。\n\n- 正文：以权利和责任的发生来决定收入和费用归属期的会计基础\n- 正文：即凡是当期已经实现的收入和已经发生或应当负担的费用，不论款项是否收付，都应当作为当期的收入和费用\n- 正文：以现金收到或付出为标准来记录收入的实现和费用的发生\n- 正文：即凡是当期收到和支付的现金，都作为当期的收入和费用\n- 正文：企业购进货物、接受应税劳务或应税服务支付的增值税额，可以从销项税额中抵扣\n- 正文：企业销售货物、提供应税劳务或应税服务收取的增值税额\n- 正文：毛利润占营业收入的百分比，反映企业产品或服务的初始盈利能力\n- 正文：计算公式：毛利率 = （营业收入 - 营业成本）/ 营业收入 × 100%\n- 正文：净利润占股东权益的百分比，反映股东投入资金的获利能力\n- 正文：计算公式：ROE = 净利润 / 股东权益 × 100%",
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||||
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"content": "远光软件股份有限公司 财务基础知识手册\n\n第一部分 会计基础知识\n\n一、会计要素\n\n会计要素包括：资产、负债、所有者权益、收入、费用和利润。\n\n会计恒等式：资产 = 负债 + 所有者权益\n\n二、常用会计科目\n\n| 科目类别 | 科目名称 | 说明 |\n| --- | --- | --- |\n| 资产类 | 库存现金 | 公司持有的现金 |\n| 资产类 | 银行存款 | 存放在银行的资金 |\n| 资产类 | 应收账款 | 因销售商品或提供劳务应收的款项 |\n| 资产类 | 固定资产 | 使用年限超过一年的有形资产 |\n| 负债类 | 应付账款 | 因购买商品或接受劳务应付的款项 |\n| 负债类 | 应交税费 | 应缴纳的各种税费 |\n| 负债类 | 应付职工薪酬 | 应付给职工的工资、福利等 |\n| 损益类 | 主营业务收入 | 主要经营业务产生的收入 |\n| 损益类 | 管理费用 | 为管理生产经营发生的费用 |\n| 损益类 | 销售费用 | 为销售产品发生的费用 |\n\n### 表格行级检索线索\n\n- 表格第 2 行：科目类别=资产类；科目名称=库存现金；说明=公司持有的现金\n\n- 表格第 3 行：科目类别=资产类；科目名称=银行存款；说明=存放在银行的资金\n\n- 表格第 4 行：科目类别=资产类；科目名称=应收账款；说明=因销售商品或提供劳务应收的款项\n\n- 表格第 5 行：科目类别=资产类；科目名称=固定资产；说明=使用年限超过一年的有形资产\n\n- 表格第 6 行：科目类别=负债类；科目名称=应付账款；说明=因购买商品或接受劳务应付的款项\n\n- 表格第 7 行：科目类别=负债类；科目名称=应交税费；说明=应缴纳的各种税费\n\n- 表格第 8 行：科目类别=负债类；科目名称=应付职工薪酬；说明=应付给职工的工资、福利等\n\n- 表格第 9 行：科目类别=损益类；科目名称=主营业务收入；说明=主要经营业务产生的收入\n\n- 表格第 10 行：科目类别=损益类；科目名称=管理费用；说明=为管理生产经营发生的费用\n\n- 表格第 11 行：科目类别=损益类；科目名称=销售费用；说明=为销售产品发生的费用\n\n第二部分 税务基础知识\n\n三、主要税种介绍\n\n（一）增值税：公司为一般纳税人，软件服务适用6%税率，软件产品销售适用13%税率。\n\n（二）企业所得税：税率为25%，高新技术企业享受15%优惠税率。\n\n（三）个人所得税：按累进税率3%-45%，由公司代扣代缴。\n\n（四）印花税：对经济活动中的应税凭证征收。\n\n第三部分 财务报表解读\n\n四、三大财务报表\n\n（一）资产负债表：反映企业在某一特定日期的财务状况。\n\n（二）利润表：反映企业在一定期间的经营成果。\n\n（三）现金流量表：反映企业在一定期间现金和现金等价物的流入和流出。\n\n# 章节导航\n\n以下内容由入库阶段从制度原文中提取，供检索时优先理解制度层级、条目和标准所在章节。\n\n- 一、会计要素\n- 二、常用会计科目\n\n# 重点章节摘录\n\n## 一、会计要素\n\n会计要素包括：资产、负债、所有者权益、收入、费用和利润。；会计恒等式：资产 = 负债 + 所有者权益\n\n## 二、常用会计科目\n\n| 科目类别 | 科目名称 | 说明 |；| --- | --- | --- |；| 资产类 | 库存现金 | 公司持有的现金 |\n\n# 问答线索补充\n\n以下内容由入库阶段根据章节标题、条款、列表、键值对与相邻正文提炼，供问答检索时优先命中更短、更直接的制度依据。\n\n- 一、会计要素：会计要素包括：资产、负债、所有者权益、收入、费用和利润\n- 一、会计要素：会计恒等式：资产 = 负债 + 所有者权益\n- 二、常用会计科目：表格第 2 行：科目类别=资产类\n- 二、常用会计科目：表格第 3 行：科目类别=资产类\n- 二、常用会计科目：表格第 4 行：科目类别=资产类\n- 二、常用会计科目：科目名称=应收账款",
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@@ -432,45 +432,6 @@
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@@ -355,34 +355,6 @@
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"content": "远光软件股份有限公司\n财务基础知识手册\n第一部分 会计基础知识\n一、会计要素\n会计要素包括：资产、负债、所有者权益、收入、费用和利润。\n会计恒等式：资产 = 负债 + 所有者权益\n二、常用会计科目\n科目类别\n科目名称\n说明\n资产类\n库存现金\n公司持有的现金\n资产类\n银行存款\n存放在银行的资金\n资产类\n应收账款\n因销售商品或提供劳务应收的款项\n资产类\n固定资产\n使用年限超过一年的有形资产\n负债类\n应付账款\n因购买商品或接受劳务应付的款项\n负债类\n应交税费\n应缴纳的各种税费\n负债类\n应付职工薪酬\n应付给职工的工资、福利等\n损益类\n主营业务收入\n主要经营业务产生的收入\n损益类\n管理费用\n为管理生产经营发生的费用\n损益类\n销售费用\n为销售产品发生的费用\n第二部分 税务基础知识\n三、主要税种介绍\n（一）增值税：公司为一般纳税人，软件服务适用6%税率，软件产品销售适用13%税率。\n（二）企业所得税：税率为25%，高新技术企业享受15%优惠税率。\n（三）个人所得税：按累进税率3%-45%，由公司代扣代缴。\n（四）印花税：对经济活动中的应税凭证征收。\n第三部分 财务报表解读\n四、三大财务报表\n（一）资产负债表：反映企业在某一特定日期的财务状况。\n（二）利润表：反映企业在一定期间的经营成果。\n（三）现金流量表：反映企业在一定期间现金和现金等价物的流入和流出。\n\n# 章节导航\n\n以下内容由入库阶段从制度原文中提取，供检索时优先理解制度层级、条目和标准所在章节。\n\n- 一、会计要素\n- 二、常用会计科目\n- （四）印花税：对经济活动中的应税凭证征收。\n\n# 重点章节摘录\n\n## 一、会计要素\n\n会计要素包括：资产、负债、所有者权益、收入、费用和利润。；会计恒等式：资产 = 负债 + 所有者权益\n\n## 二、常用会计科目\n\n科目类别；科目名称；说明\n\n## （四）印花税：对经济活动中的应税凭证征收。\n\n第三部分 财务报表解读\n\n# 问答线索补充\n\n以下内容由入库阶段根据章节标题、条款、列表、键值对与相邻正文提炼，供问答检索时优先命中更短、更直接的制度依据。\n\n- 一、会计要素：会计要素包括：资产、负债、所有者权益、收入、费用和利润\n- 一、会计要素：会计恒等式：资产 = 负债 + 所有者权益\n- 二、常用会计科目：因销售商品或提供劳务应收的款项\n- 二、常用会计科目：因购买商品或接受劳务应付的款项\n- 二、常用会计科目：应缴纳的各种税费\n- 二、常用会计科目：应付职工薪酬\n- （四）印花税：对经济活动中的应税凭证征收。：第三部分 财务报表解读",
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"content": "远光软件股份有限公司\n财务术语解释手册\n权责发生制\n以权利和责任的发生来决定收入和费用归属期的会计基础。即凡是当期已经实现的收入和已经发生或应当负担的费用，不论款项是否收付，都应当作为当期的收入和费用。\n收付实现制\n以现金收到或付出为标准来记录收入的实现和费用的发生。即凡是当期收到和支付的现金，都作为当期的收入和费用。\n固定资产折旧\n固定资产在使用过程中因磨损而逐渐转移的价值。公司采用年限平均法计提折旧。\n摊销\n将无形资产或长期待摊费用按照规定期限分期计入当期损益的过程。\n增值税进项税额\n企业购进货物、接受应税劳务或应税服务支付的增值税额，可以从销项税额中抵扣。\n增值税销项税额\n企业销售货物、提供应税劳务或应税服务收取的增值税额。\n预算\n企业对未来一定时期内经营活动的数量化计划，包括收入预算、支出预算、资本预算等。\n现金流\n企业在一定期间内现金和现金等价物流入和流出的数量。\n毛利率\n毛利润占营业收入的百分比，反映企业产品或服务的初始盈利能力。计算公式：毛利率 = （营业收入 - 营业成本）/ 营业收入 × 100%\n净资产收益率（ROE）\n净利润占股东权益的百分比，反映股东投入资金的获利能力。计算公式：ROE = 净利润 / 股东权益 × 100%\n成本中心\n企业内部只发生成本费用而不产生收入的组织单位，用于成本核算和控制。\n利润中心\n企业内部既发生成本费用又产生收入的组织单位，用于考核盈利能力。\n\n# 问答线索补充\n\n以下内容由入库阶段根据章节标题、条款、列表、键值对与相邻正文提炼，供问答检索时优先命中更短、更直接的制度依据。\n\n- 正文：以权利和责任的发生来决定收入和费用归属期的会计基础\n- 正文：即凡是当期已经实现的收入和已经发生或应当负担的费用，不论款项是否收付，都应当作为当期的收入和费用\n- 正文：以现金收到或付出为标准来记录收入的实现和费用的发生\n- 正文：即凡是当期收到和支付的现金，都作为当期的收入和费用\n- 正文：企业购进货物、接受应税劳务或应税服务支付的增值税额，可以从销项税额中抵扣\n- 正文：企业销售货物、提供应税劳务或应税服务收取的增值税额\n- 正文：毛利润占营业收入的百分比，反映企业产品或服务的初始盈利能力\n- 正文：计算公式：毛利率 = （营业收入 - 营业成本）/ 营业收入 × 100%\n- 正文：净利润占股东权益的百分比，反映股东投入资金的获利能力\n- 正文：计算公式：ROE = 净利润 / 股东权益 × 100%",
|
||||
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"content": "远光软件股份有限公司 财务基础知识手册\n\n第一部分 会计基础知识\n\n一、会计要素\n\n会计要素包括：资产、负债、所有者权益、收入、费用和利润。\n\n会计恒等式：资产 = 负债 + 所有者权益\n\n二、常用会计科目\n\n| 科目类别 | 科目名称 | 说明 |\n| --- | --- | --- |\n| 资产类 | 库存现金 | 公司持有的现金 |\n| 资产类 | 银行存款 | 存放在银行的资金 |\n| 资产类 | 应收账款 | 因销售商品或提供劳务应收的款项 |\n| 资产类 | 固定资产 | 使用年限超过一年的有形资产 |\n| 负债类 | 应付账款 | 因购买商品或接受劳务应付的款项 |\n| 负债类 | 应交税费 | 应缴纳的各种税费 |\n| 负债类 | 应付职工薪酬 | 应付给职工的工资、福利等 |\n| 损益类 | 主营业务收入 | 主要经营业务产生的收入 |\n| 损益类 | 管理费用 | 为管理生产经营发生的费用 |\n| 损益类 | 销售费用 | 为销售产品发生的费用 |\n\n### 表格行级检索线索\n\n- 表格第 2 行：科目类别=资产类；科目名称=库存现金；说明=公司持有的现金\n\n- 表格第 3 行：科目类别=资产类；科目名称=银行存款；说明=存放在银行的资金\n\n- 表格第 4 行：科目类别=资产类；科目名称=应收账款；说明=因销售商品或提供劳务应收的款项\n\n- 表格第 5 行：科目类别=资产类；科目名称=固定资产；说明=使用年限超过一年的有形资产\n\n- 表格第 6 行：科目类别=负债类；科目名称=应付账款；说明=因购买商品或接受劳务应付的款项\n\n- 表格第 7 行：科目类别=负债类；科目名称=应交税费；说明=应缴纳的各种税费\n\n- 表格第 8 行：科目类别=负债类；科目名称=应付职工薪酬；说明=应付给职工的工资、福利等\n\n- 表格第 9 行：科目类别=损益类；科目名称=主营业务收入；说明=主要经营业务产生的收入\n\n- 表格第 10 行：科目类别=损益类；科目名称=管理费用；说明=为管理生产经营发生的费用\n\n- 表格第 11 行：科目类别=损益类；科目名称=销售费用；说明=为销售产品发生的费用\n\n第二部分 税务基础知识\n\n三、主要税种介绍\n\n（一）增值税：公司为一般纳税人，软件服务适用6%税率，软件产品销售适用13%税率。\n\n（二）企业所得税：税率为25%，高新技术企业享受15%优惠税率。\n\n（三）个人所得税：按累进税率3%-45%，由公司代扣代缴。\n\n（四）印花税：对经济活动中的应税凭证征收。\n\n第三部分 财务报表解读\n\n四、三大财务报表\n\n（一）资产负债表：反映企业在某一特定日期的财务状况。\n\n（二）利润表：反映企业在一定期间的经营成果。\n\n（三）现金流量表：反映企业在一定期间现金和现金等价物的流入和流出。\n\n# 章节导航\n\n以下内容由入库阶段从制度原文中提取，供检索时优先理解制度层级、条目和标准所在章节。\n\n- 一、会计要素\n- 二、常用会计科目\n\n# 重点章节摘录\n\n## 一、会计要素\n\n会计要素包括：资产、负债、所有者权益、收入、费用和利润。；会计恒等式：资产 = 负债 + 所有者权益\n\n## 二、常用会计科目\n\n| 科目类别 | 科目名称 | 说明 |；| --- | --- | --- |；| 资产类 | 库存现金 | 公司持有的现金 |\n\n# 问答线索补充\n\n以下内容由入库阶段根据章节标题、条款、列表、键值对与相邻正文提炼，供问答检索时优先命中更短、更直接的制度依据。\n\n- 一、会计要素：会计要素包括：资产、负债、所有者权益、收入、费用和利润\n- 一、会计要素：会计恒等式：资产 = 负债 + 所有者权益\n- 二、常用会计科目：表格第 2 行：科目类别=资产类\n- 二、常用会计科目：表格第 3 行：科目类别=资产类\n- 二、常用会计科目：表格第 4 行：科目类别=资产类\n- 二、常用会计科目：科目名称=应收账款",
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Reference in New Issue
Block a user