财务分类体系+统一账本+Excel导入+报表改造

backend/app.js

@@ -67,6 +67,8 @@ app.use('/api/returns', require('./routes/returns'));
 app.use('/api/project-materials', require('./routes/project-materials'));
 app.use('/api/process-templates', require('./routes/process-templates'));
 app.use('/api/receiving', require('./routes/receiving'));
+app.use('/api/expense-categories', require('./routes/expense-categories'));
+app.use('/api/financial-records', require('./routes/financial-records'));
 
 app.get('*', (req, res) => {
   res.sendFile(path.join(__dirname, '../frontend/dist/index.html'));

backend/migrations/006_create_expense_categories.sql

@@ -0,0 +1,52 @@
+-- 创建财务分类配置表
+CREATE TABLE IF NOT EXISTS expense_categories (
+  id SERIAL PRIMARY KEY,
+  category_level1 TEXT NOT NULL,
+  category_level2 TEXT NOT NULL,
+  label TEXT NOT NULL,
+  description TEXT,
+  sort_order INTEGER DEFAULT 0,
+  is_active BOOLEAN DEFAULT true,
+  created_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP,
+  updated_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP,
+  UNIQUE(category_level1, category_level2)
+);
+
+-- 收入分类
+INSERT INTO expense_categories (category_level1, category_level2, label, description, sort_order) VALUES
+('income', 'contract_payment', '项目合同收款', '客户按合同打款到账', 1),
+('income', 'deposit_refund', '质保金退回', '项目质保期满退回的质保金', 2),
+('income', 'shareholder_investment', '股东投资入股', '股东注入的资金/股本', 3),
+('income', 'other_income', '其他收入', '利息、退税、资产处置等', 4);
+
+-- 项目支出分类
+INSERT INTO expense_categories (category_level1, category_level2, label, description, sort_order) VALUES
+('project', 'material', '材料采购', '电杆、导线、电缆、横担、金具、水泥等', 1),
+('project', 'equipment', '设备采购', '变压器、开关柜、配电箱、计量箱等', 2),
+('project', 'subcontract', '施工分包', '外包施工队的劳务/工程费', 3),
+('project', 'labor', '人工工资', '项目现场工人、项目经理的工资或劳务费', 4),
+('project', 'travel', '差旅交通', '驻现场人员路费，含跨境交通、油费', 5),
+('project', 'accommodation', '食宿费用', '驻现场人员住宿费、餐饮费', 6),
+('project', 'freight', '运输物流', '材料/设备一次运输、二次转运', 7),
+('project', 'design', '勘测设计', '现场勘测、图纸设计费', 8),
+('project', 'tools', '小型工具', '零散小工具，非固定资产', 9),
+('project', 'client_relations', '客户/EDL关系', '项目相关的客户招待、电力局关系', 10),
+('project', 'other_project', '其他项目支出', '保险、临时杂费', 11);
+
+-- 公司支出分类
+INSERT INTO expense_categories (category_level1, category_level2, label, description, sort_order) VALUES
+('company', 'salary', '工资薪酬', '办公室管理人员工资、社保、公积金', 1),
+('company', 'rent', '房租物业', '办公室/仓库租金、物业费、水电', 2),
+('company', 'office', '办公费用', '办公用品、打印耗材、网络、电话', 3),
+('company', 'commute', '交通通勤', '日常市内交通、公司车辆油费', 4),
+('company', 'vehicle_maintenance', '车辆维保', '车辆维修、保养、配件更换', 5),
+('company', 'assets', '固定资产', '购买车辆、大型工具、办公设备', 6),
+('company', 'marketing', '营销拓展', '业务拓展、广告推广、展会', 7),
+('company', 'entertainment', '招待费用', '公司级客户/合作方招待', 8),
+('company', 'welfare', '员工福利', '聚餐、团建、节日礼品、体检', 9),
+('company', 'logistics', '快递物流', '文件、样品快递费', 10),
+('company', 'other_company', '其他公司支出', '中介佣金、税费等', 11);
+
+-- 索引
+CREATE INDEX IF NOT EXISTS idx_expense_categories_level1 ON expense_categories(category_level1);
+CREATE INDEX IF NOT EXISTS idx_expense_categories_active ON expense_categories(is_active);

backend/migrations/007_create_financial_records.sql

@@ -0,0 +1,44 @@
+-- 创建统一财务账本表
+CREATE TABLE IF NOT EXISTS financial_records (
+  id SERIAL PRIMARY KEY,
+  record_code TEXT UNIQUE NOT NULL,
+
+  txn_type TEXT NOT NULL CHECK (txn_type IN ('income', 'expense')),
+  category_level1 TEXT NOT NULL,
+  category_level2 TEXT NOT NULL,
+
+  project_id INTEGER REFERENCES projects(id),
+  user_id INTEGER REFERENCES users(id),
+  user_name TEXT,
+
+  amount_original REAL NOT NULL DEFAULT 0,
+  currency TEXT NOT NULL DEFAULT 'CNY',
+  exchange_rate REAL NOT NULL DEFAULT 1,
+  amount_cny REAL NOT NULL DEFAULT 0,
+
+  record_date DATE NOT NULL,
+
+  counterparty_name TEXT,
+  counterparty_type TEXT,
+  counterparty_id INTEGER,
+
+  source TEXT NOT NULL DEFAULT 'manual',
+  source_id INTEGER,
+  source_code TEXT,
+
+  description TEXT,
+  voucher_no TEXT,
+  attachments TEXT,
+
+  status TEXT NOT NULL DEFAULT 'confirmed' CHECK (status IN ('confirmed', 'pending', 'voided')),
+
+  created_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP,
+  updated_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP
+);
+
+CREATE INDEX IF NOT EXISTS idx_financial_records_project ON financial_records(project_id);
+CREATE INDEX IF NOT EXISTS idx_financial_records_user ON financial_records(user_id);
+CREATE INDEX IF NOT EXISTS idx_financial_records_date ON financial_records(record_date);
+CREATE INDEX IF NOT EXISTS idx_financial_records_type ON financial_records(txn_type, category_level1, category_level2);
+CREATE INDEX IF NOT EXISTS idx_financial_records_source ON financial_records(source, source_id);
+CREATE INDEX IF NOT EXISTS idx_financial_records_status ON financial_records(status);

backend/routes/expense-categories.js

@@ -0,0 +1,122 @@
+const express = require('express');
+const router = express.Router();
+const db = require('../db');
+const { authenticate } = require('../middleware/auth');
+
+router.get('/', async (req, res) => {
+  try {
+    const { level1, active } = req.query;
+    let sql = 'SELECT * FROM expense_categories WHERE 1=1';
+    const params = [];
+    if (level1) {
+      params.push(level1);
+      sql += ` AND category_level1 = $${params.length}`;
+    }
+    if (active !== undefined) {
+      params.push(active === 'true');
+      sql += ` AND is_active = $${params.length}`;
+    }
+    sql += ' ORDER BY category_level1, sort_order';
+    const result = await db.query(sql, params);
+    res.json({ success: true, data: result.rows });
+  } catch (error) {
+    console.error('获取分类失败:', error);
+    res.status(500).json({ success: false, message: '获取分类失败' });
+  }
+});
+
+router.get('/grouped', async (req, res) => {
+  try {
+    const result = await db.query('SELECT * FROM expense_categories WHERE is_active = true ORDER BY category_level1, sort_order');
+    const grouped = {
+      income: [],
+      project: [],
+      company: []
+    };
+    result.rows.forEach(row => {
+      if (grouped[row.category_level1]) {
+        grouped[row.category_level1].push({
+          value: row.category_level2,
+          label: row.label,
+          description: row.description
+        });
+      }
+    });
+    res.json({ success: true, data: grouped });
+  } catch (error) {
+    console.error('获取分组分类失败:', error);
+    res.status(500).json({ success: false, message: '获取分组分类失败' });
+  }
+});
+
+router.post('/', authenticate, async (req, res) => {
+  try {
+    if (req.user.role !== 'admin') {
+      return res.status(403).json({ success: false, message: '无权限操作' });
+    }
+    const { category_level1, category_level2, label, description, sort_order } = req.body;
+    if (!category_level1 || !category_level2 || !label) {
+      return res.status(400).json({ success: false, message: '缺少必填字段' });
+    }
+    const result = await db.query(
+      `INSERT INTO expense_categories (category_level1, category_level2, label, description, sort_order)
+       VALUES ($1, $2, $3, $4, $5) RETURNING *`,
+      [category_level1, category_level2, label, description, sort_order || 0]
+    );
+    res.json({ success: true, data: result.rows[0] });
+  } catch (error) {
+    console.error('创建分类失败:', error);
+    if (error.code === '23505') {
+      return res.status(400).json({ success: false, message: '分类已存在' });
+    }
+    res.status(500).json({ success: false, message: '创建分类失败' });
+  }
+});
+
+router.put('/:id', authenticate, async (req, res) => {
+  try {
+    if (req.user.role !== 'admin') {
+      return res.status(403).json({ success: false, message: '无权限操作' });
+    }
+    const { id } = req.params;
+    const { category_level1, category_level2, label, description, sort_order, is_active } = req.body;
+    const result = await db.query(
+      `UPDATE expense_categories SET
+        category_level1 = COALESCE($1, category_level1),
+        category_level2 = COALESCE($2, category_level2),
+        label = COALESCE($3, label),
+        description = COALESCE($4, description),
+        sort_order = COALESCE($5, sort_order),
+        is_active = COALESCE($6, is_active),
+        updated_at = CURRENT_TIMESTAMP
+       WHERE id = $7 RETURNING *`,
+      [category_level1, category_level2, label, description, sort_order, is_active, id]
+    );
+    if (result.rows.length === 0) {
+      return res.status(404).json({ success: false, message: '分类不存在' });
+    }
+    res.json({ success: true, data: result.rows[0] });
+  } catch (error) {
+    console.error('更新分类失败:', error);
+    res.status(500).json({ success: false, message: '更新分类失败' });
+  }
+});
+
+router.delete('/:id', authenticate, async (req, res) => {
+  try {
+    if (req.user.role !== 'admin') {
+      return res.status(403).json({ success: false, message: '无权限操作' });
+    }
+    const { id } = req.params;
+    const result = await db.query('DELETE FROM expense_categories WHERE id = $1 RETURNING *', [id]);
+    if (result.rows.length === 0) {
+      return res.status(404).json({ success: false, message: '分类不存在' });
+    }
+    res.json({ success: true, message: '删除成功' });
+  } catch (error) {
+    console.error('删除分类失败:', error);
+    res.status(500).json({ success: false, message: '删除分类失败' });
+  }
+});
+
+module.exports = router;

backend/routes/financial-records.js

@@ -0,0 +1,340 @@
+const express = require('express');
+const router = express.Router();
+const db = require('../db');
+const { authenticate } = require('../middleware/auth');
+
+function generateCode(prefix) {
+  const now = new Date();
+  const dateStr = now.getFullYear().toString() +
+    (now.getMonth() + 1).toString().padStart(2, '0') +
+    now.getDate().toString().padStart(2, '0');
+  const rand = Math.floor(Math.random() * 10000).toString().padStart(4, '0');
+  return `${prefix}-${dateStr}-${rand}`;
+}
+
+router.get('/', authenticate, async (req, res) => {
+  try {
+    const {
+      txn_type, category_level1, category_level2,
+      project_id, user_id, source,
+      date_from, date_to,
+      page = 1, pageSize = 50
+    } = req.query;
+
+    let sql = 'SELECT fr.*, p.name as project_name FROM financial_records fr LEFT JOIN projects p ON fr.project_id = p.id WHERE 1=1';
+    const params = [];
+    let paramIdx = 1;
+
+    if (txn_type) { params.push(txn_type); sql += ` AND fr.txn_type = $${paramIdx++}`; }
+    if (category_level1) { params.push(category_level1); sql += ` AND fr.category_level1 = $${paramIdx++}`; }
+    if (category_level2) { params.push(category_level2); sql += ` AND fr.category_level2 = $${paramIdx++}`; }
+    if (project_id) { params.push(project_id); sql += ` AND fr.project_id = $${paramIdx++}`; }
+    if (user_id) { params.push(user_id); sql += ` AND fr.user_id = $${paramIdx++}`; }
+    if (source) { params.push(source); sql += ` AND fr.source = $${paramIdx++}`; }
+    if (date_from) { params.push(date_from); sql += ` AND fr.record_date >= $${paramIdx++}`; }
+    if (date_to) { params.push(date_to); sql += ` AND fr.record_date <= $${paramIdx++}`; }
+
+    const countResult = await db.query(`SELECT COUNT(*) as total FROM (${sql}) sub`, params);
+    const total = parseInt(countResult.rows[0].total);
+
+    sql += ' ORDER BY fr.record_date DESC, fr.created_at DESC';
+    const offset = (parseInt(page) - 1) * parseInt(pageSize);
+    params.push(parseInt(pageSize));
+    sql += ` LIMIT $${paramIdx++}`;
+    params.push(offset);
+    sql += ` OFFSET $${paramIdx++}`;
+
+    const result = await db.query(sql, params);
+    res.json({
+      success: true,
+      data: result.rows,
+      pagination: {
+        page: parseInt(page),
+        pageSize: parseInt(pageSize),
+        total,
+        totalPages: Math.ceil(total / parseInt(pageSize))
+      }
+    });
+  } catch (error) {
+    console.error('查询财务记录失败:', error);
+    res.status(500).json({ success: false, message: '查询财务记录失败' });
+  }
+});
+
+router.get('/summary', authenticate, async (req, res) => {
+  try {
+    const { project_id, date_from, date_to } = req.query;
+    let where = "WHERE status != 'voided'";
+    const params = [];
+    let paramIdx = 1;
+
+    if (project_id) { params.push(project_id); where += ` AND project_id = $${paramIdx++}`; }
+    if (date_from) { params.push(date_from); where += ` AND record_date >= $${paramIdx++}`; }
+    if (date_to) { params.push(date_to); where += ` AND record_date <= $${paramIdx++}`; }
+
+    const totalResult = await db.query(
+      `SELECT
+        COALESCE(SUM(CASE WHEN txn_type = 'income' THEN amount_cny ELSE 0 END), 0) as total_income,
+        COALESCE(SUM(CASE WHEN txn_type = 'expense' THEN amount_cny ELSE 0 END), 0) as total_expense,
+        COALESCE(SUM(CASE WHEN txn_type = 'income' THEN amount_cny ELSE -amount_cny END), 0) as net_profit
+       FROM financial_records ${where}`,
+      params
+    );
+
+    const byCategory = await db.query(
+      `SELECT category_level1, category_level2,
+        COALESCE(SUM(amount_cny), 0) as total_amount,
+        COUNT(*) as count
+       FROM financial_records ${where}
+       GROUP BY category_level1, category_level2
+       ORDER BY category_level1, total_amount DESC`,
+      params
+    );
+
+    const byMonth = await db.query(
+      `SELECT TO_CHAR(record_date, 'YYYY-MM') as month,
+        COALESCE(SUM(CASE WHEN txn_type = 'income' THEN amount_cny ELSE 0 END), 0) as income,
+        COALESCE(SUM(CASE WHEN txn_type = 'expense' THEN amount_cny ELSE 0 END), 0) as expense
+       FROM financial_records ${where}
+       GROUP BY TO_CHAR(record_date, 'YYYY-MM')
+       ORDER BY month`,
+      params
+    );
+
+    res.json({
+      success: true,
+      data: {
+        totals: totalResult.rows[0],
+        byCategory: byCategory.rows,
+        byMonth: byMonth.rows
+      }
+    });
+  } catch (error) {
+    console.error('获取财务汇总失败:', error);
+    res.status(500).json({ success: false, message: '获取财务汇总失败' });
+  }
+});
+
+router.get('/project-profit/:projectId', authenticate, async (req, res) => {
+  try {
+    const { projectId } = req.params;
+    const projectResult = await db.query('SELECT * FROM projects WHERE id = $1', [projectId]);
+    if (projectResult.rows.length === 0) {
+      return res.status(404).json({ success: false, message: '项目不存在' });
+    }
+    const project = projectResult.rows[0];
+
+    const incomeResult = await db.query(
+      `SELECT COALESCE(SUM(amount_cny), 0) as total
+       FROM financial_records WHERE project_id = $1 AND txn_type = 'income' AND status != 'voided'`,
+      [projectId]
+    );
+    const expenseResult = await db.query(
+      `SELECT COALESCE(SUM(amount_cny), 0) as total
+       FROM financial_records WHERE project_id = $1 AND txn_type = 'expense' AND status != 'voided'`,
+      [projectId]
+    );
+
+    const expenseByCategory = await db.query(
+      `SELECT category_level2, COALESCE(SUM(amount_cny), 0) as total_amount, COUNT(*) as count
+       FROM financial_records
+       WHERE project_id = $1 AND txn_type = 'expense' AND status != 'voided'
+       GROUP BY category_level2 ORDER BY total_amount DESC`,
+      [projectId]
+    );
+
+    const expenseByUser = await db.query(
+      `SELECT user_name, COALESCE(SUM(amount_cny), 0) as total_amount, COUNT(*) as count
+       FROM financial_records
+       WHERE project_id = $1 AND txn_type = 'expense' AND status != 'voided' AND user_id IS NOT NULL
+       GROUP BY user_name ORDER BY total_amount DESC`,
+      [projectId]
+    );
+
+    const totalIncome = parseFloat(incomeResult.rows[0].total);
+    const totalExpense = parseFloat(expenseResult.rows[0].total);
+    const contractAmount = parseFloat(project.contract_amount || 0);
+
+    res.json({
+      success: true,
+      data: {
+        project_name: project.name,
+        contract_amount: contractAmount,
+        total_income: totalIncome,
+        total_expense: totalExpense,
+        gross_profit: totalIncome - totalExpense,
+        gross_margin: totalIncome > 0 ? ((totalIncome - totalExpense) / totalIncome * 100).toFixed(2) : 0,
+        expense_by_category: expenseByCategory.rows,
+        expense_by_user: expenseByUser.rows
+      }
+    });
+  } catch (error) {
+    console.error('获取项目利润失败:', error);
+    res.status(500).json({ success: false, message: '获取项目利润失败' });
+  }
+});
+
+router.post('/', authenticate, async (req, res) => {
+  try {
+    const {
+      txn_type, category_level1, category_level2,
+      project_id, user_id, user_name,
+      amount_original, currency, exchange_rate, amount_cny,
+      record_date,
+      counterparty_name, counterparty_type, counterparty_id,
+      source, source_id, source_code,
+      description, voucher_no, attachments
+    } = req.body;
+
+    if (!txn_type || !category_level1 || !category_level2 || !amount_original || !record_date) {
+      return res.status(400).json({ success: false, message: '缺少必填字段' });
+    }
+
+    const record_code = generateCode('FIN');
+    const calculated_amount_cny = amount_cny || (parseFloat(amount_original) * parseFloat(exchange_rate || 1));
+
+    const result = await db.query(
+      `INSERT INTO financial_records
+       (record_code, txn_type, category_level1, category_level2,
+        project_id, user_id, user_name,
+        amount_original, currency, exchange_rate, amount_cny,
+        record_date, counterparty_name, counterparty_type, counterparty_id,
+        source, source_id, source_code,
+        description, voucher_no, attachments)
+       VALUES ($1,$2,$3,$4,$5,$6,$7,$8,$9,$10,$11,$12,$13,$14,$15,$16,$17,$18,$19,$20,$21)
+       RETURNING *`,
+      [record_code, txn_type, category_level1, category_level2,
+        project_id || null, user_id || null, user_name || null,
+        amount_original, currency || 'CNY', exchange_rate || 1, calculated_amount_cny,
+        record_date,
+        counterparty_name || null, counterparty_type || null, counterparty_id || null,
+        source || 'manual', source_id || null, source_code || null,
+        description || null, voucher_no || null, attachments || null]
+    );
+
+    res.json({ success: true, data: result.rows[0] });
+  } catch (error) {
+    console.error('创建财务记录失败:', error);
+    res.status(500).json({ success: false, message: '创建财务记录失败' });
+  }
+});
+
+router.post('/batch', authenticate, async (req, res) => {
+  try {
+    if (req.user.role !== 'admin') {
+      return res.status(403).json({ success: false, message: '无权限操作' });
+    }
+
+    const { records } = req.body;
+    if (!Array.isArray(records) || records.length === 0) {
+      return res.status(400).json({ success: false, message: '没有可导入的记录' });
+    }
+
+    const results = [];
+    const errors = [];
+
+    for (let i = 0; i < records.length; i++) {
+      const r = records[i];
+      try {
+        if (!r.txn_type || !r.category_level1 || !r.category_level2 || !r.amount_original || !r.record_date) {
+          errors.push({ row: i + 1, message: '缺少必填字段' });
+          continue;
+        }
+
+        const record_code = generateCode('FIN');
+        const calculated_amount_cny = r.amount_cny || (parseFloat(r.amount_original) * parseFloat(r.exchange_rate || 1));
+
+        let projectId = r.project_id || null;
+        if (!projectId && r.project_name) {
+          const projResult = await db.query("SELECT id FROM projects WHERE name = $1", [r.project_name]);
+          if (projResult.rows.length > 0) {
+            projectId = projResult.rows[0].id;
+          }
+        }
+
+        let userId = r.user_id || null;
+        if (!userId && r.user_name) {
+          const userResult = await db.query("SELECT id FROM users WHERE name = $1", [r.user_name]);
+          if (userResult.rows.length > 0) {
+            userId = userResult.rows[0].id;
+          }
+        }
+
+        const result = await db.query(
+          `INSERT INTO financial_records
+           (record_code, txn_type, category_level1, category_level2,
+            project_id, user_id, user_name,
+            amount_original, currency, exchange_rate, amount_cny,
+            record_date, counterparty_name, counterparty_type, counterparty_id,
+            source, source_id, source_code,
+            description, voucher_no)
+           VALUES ($1,$2,$3,$4,$5,$6,$7,$8,$9,$10,$11,$12,$13,$14,$15,$16,$17,$18,$19,$20)
+           RETURNING *`,
+          [record_code, r.txn_type, r.category_level1, r.category_level2,
+            projectId, userId, r.user_name || null,
+            r.amount_original, r.currency || 'CNY', r.exchange_rate || 1, calculated_amount_cny,
+            r.record_date,
+            r.counterparty_name || null, r.counterparty_type || null, r.counterparty_id || null,
+            r.source || 'manual', r.source_id || null, r.source_code || null,
+            r.description || null, r.voucher_no || null]
+        );
+        results.push(result.rows[0]);
+      } catch (err) {
+        errors.push({ row: i + 1, message: err.message });
+      }
+    }
+
+    res.json({
+      success: true,
+      data: {
+        imported: results.length,
+        failed: errors.length,
+        errors
+      }
+    });
+  } catch (error) {
+    console.error('批量导入失败:', error);
+    res.status(500).json({ success: false, message: '批量导入失败' });
+  }
+});
+
+router.put('/:id', authenticate, async (req, res) => {
+  try {
+    if (req.user.role !== 'admin') {
+      return res.status(403).json({ success: false, message: '无权限操作' });
+    }
+    const { id } = req.params;
+    const fields = req.body;
+    const sets = [];
+    const params = [];
+    let idx = 1;
+
+    const allowedFields = ['category_level1', 'category_level2', 'description', 'counterparty_name', 'counterparty_type', 'voucher_no', 'status'];
+    for (const key of allowedFields) {
+      if (fields[key] !== undefined) {
+        params.push(fields[key]);
+        sets.push(`${key} = $${idx++}`);
+      }
+    }
+
+    if (sets.length === 0) {
+      return res.status(400).json({ success: false, message: '没有可更新的字段' });
+    }
+
+    params.push(id);
+    sets.push(`updated_at = CURRENT_TIMESTAMP`);
+    const result = await db.query(
+      `UPDATE financial_records SET ${sets.join(', ')} WHERE id = $${idx} RETURNING *`,
+      params
+    );
+    if (result.rows.length === 0) {
+      return res.status(404).json({ success: false, message: '记录不存在' });
+    }
+    res.json({ success: true, data: result.rows[0] });
+  } catch (error) {
+    console.error('更新财务记录失败:', error);
+    res.status(500).json({ success: false, message: '更新财务记录失败' });
+  }
+});
+
+module.exports = router;

backend/routes/payment-execution.js

@@ -331,7 +331,97 @@ router.post('/execute', async (req, res) => {
         VALUES ($1, $2, $3, $4, $5, $6, $7, $8, $9, CURRENT_TIMESTAMP)
        RETURNING id`,
       [recordCode, payment_type, source_id, amount, 'CNY', paymentDate, voucher_url, payee_account, remark]);
-      
+
+      let finProjectId = null;
+      let finUserId = null;
+      let finUserName = null;
+      let finCategory1 = 'company';
+      let finCategory2 = 'other_company';
+      let finSourceCode = recordCode;
+      let finCounterpartyName = null;
+      let finDescription = remark || '';
+
+      switch (payment_type) {
+        case 'material': {
+          const planRow = await db.query('SELECT purchase_order_id FROM payment_plans WHERE id = $1', [source_id]);
+          if (planRow.rows.length > 0) {
+            const poRow = await db.query('SELECT project_id, code FROM purchase_orders WHERE id = $1', [planRow.rows[0].purchase_order_id]);
+            if (poRow.rows.length > 0) {
+              finProjectId = poRow.rows[0].project_id;
+              finSourceCode = poRow.rows[0].code;
+            }
+          }
+          finCategory1 = 'project';
+          finCategory2 = 'material';
+          finDescription = finDescription || '材料采购付款';
+          break;
+        }
+        case 'primary_freight':
+        case 'secondary_freight': {
+          const lrRow = await db.query('SELECT purchase_order_id FROM logistics_records WHERE id = $1', [source_id]);
+          if (lrRow.rows.length > 0) {
+            const poRow = await db.query('SELECT project_id, code FROM purchase_orders WHERE id = $1', [lrRow.rows[0].purchase_order_id]);
+            if (poRow.rows.length > 0) {
+              finProjectId = poRow.rows[0].project_id;
+              finSourceCode = poRow.rows[0].code;
+            }
+          }
+          finCategory1 = 'project';
+          finCategory2 = 'freight';
+          finDescription = finDescription || (payment_type === 'primary_freight' ? '一次运费付款' : '二次运费付款');
+          break;
+        }
+        case 'advance': {
+          const advRow = await db.query('SELECT project_id, applicant_id, applicant, advance_code, purpose FROM advances WHERE id = $1', [source_id]);
+          if (advRow.rows.length > 0) {
+            finProjectId = advRow.rows[0].project_id;
+            finUserId = advRow.rows[0].applicant_id;
+            finUserName = advRow.rows[0].applicant;
+            finSourceCode = advRow.rows[0].advance_code;
+            finDescription = finDescription || advRow.rows[0].purpose || '预支款';
+          }
+          finCategory1 = finProjectId ? 'project' : 'company';
+          finCategory2 = finProjectId ? 'other_project' : 'other_company';
+          break;
+        }
+        case 'reimbursement': {
+          const reimbRow = await db.query('SELECT project_id, applicant_id, applicant, reimbursement_code, expense_type, description as reimb_desc FROM reimbursements WHERE id = $1', [source_id]);
+          if (reimbRow.rows.length > 0) {
+            finProjectId = reimbRow.rows[0].project_id;
+            finUserId = reimbRow.rows[0].applicant_id;
+            finUserName = reimbRow.rows[0].applicant;
+            finSourceCode = reimbRow.rows[0].reimbursement_code;
+            finDescription = finDescription || reimbRow.rows[0].reimb_desc || '报销';
+            if (reimbRow.rows[0].expense_type === 'project') {
+              finCategory1 = 'project';
+              finCategory2 = 'other_project';
+            } else {
+              finCategory1 = 'company';
+              finCategory2 = 'other_company';
+            }
+          }
+          break;
+        }
+      }
+
+      const finCode = 'FIN-' + Date.now();
+      const finAmountCny = parseFloat(amount) || 0;
+      await db.query(`
+        INSERT INTO financial_records
+        (record_code, txn_type, category_level1, category_level2,
+         project_id, user_id, user_name,
+         amount_original, currency, exchange_rate, amount_cny,
+         record_date, counterparty_name,
+         source, source_id, source_code,
+         description, voucher_no)
+        VALUES ($1,$2,$3,$4,$5,$6,$7,$8,$9,$10,$11,$12,$13,$14,$15,$16,$17,$18)`,
+        [finCode, 'expense', finCategory1, finCategory2,
+         finProjectId, finUserId, finUserName,
+         amount, 'CNY', 1, finAmountCny,
+         paymentDate, finCounterpartyName,
+         payment_type, source_id, finSourceCode,
+         finDescription, voucher_url]);
+
       await db.query('COMMIT');
       
       res.json({