fix(formula): 导出文件安全、清理回收、撤权校验与定义库可靠性（F01/F02/F05-F08）

- F01: _safe_unlink_export 不跟随符号链接、逐层校验父目录，导出失败路径与
  清理命令统一使用，只清理受控目录内本次创建的文件
- F02: 清理失败记录告警日志；清理命令回收 failed 任务残留文件
- F05: 定义保存事务内锁数据集行，配额原子检查；revision 冲突返回 409；
  保留最近 20 版历史；支持个人/团队共享；审计与变更同事务
- F06: 工作簿参数页毛利率改为只读快照；可编辑单元格解锁并加数值校验
- F07: 对账按指标分容差（人数 0、比率 0.0001、金额 0.01）；自定义列使用
  服务端 Decimal 表达式求值参考
- F08: 导出任务执行/下载阶段重校验账号有效性与角色
- 对话草稿会话恢复；载入定义后追问携带原定义（F04）；下载改浏览器直传
- 迁移 0006-0008；PostgreSQL 咨询锁语义修正（import_worker）

finance/exporting.py

@@ -1,5 +1,6 @@
 import hashlib
 import hmac
+import logging
 import os
 import secrets
 import warnings
@@ -11,22 +12,62 @@ from django.conf import settings
 from django.utils import timezone
 from openpyxl import Workbook
 from openpyxl.cell import WriteOnlyCell
-from openpyxl.styles import Font, PatternFill
+from openpyxl.styles import Font, PatternFill, Protection
+from openpyxl.worksheet.datavalidation import DataValidation
 from openpyxl.worksheet.table import Table, TableColumn, TableStyleInfo
 
 from .analysis import METRICS, aggregations, context, dimensions, metrics, scoped_facts
 from .formula_columns import (
     RESERVED_DATA_HEADERS,
     ensure_available_metrics,
+    evaluate,
     metrics_used,
     to_excel,
     validate_column,
 )
 from .models import FormulaExport, Membership
 
+# Keep the private test seam while sharing the single evaluator implementation.
+_evaluate_expression = evaluate
+
 FORMULA_VERSION = "3"
 MAX_ROWS = 100_000
 MAX_GROUPS = 200
+RECONCILE_TOLERANCES = {
+    "customers": Decimal("0"),
+    "margin": Decimal("0.0001"),
+    "discount_rate": Decimal("0.0001"),
+    "upgrade_rate": Decimal("0.0001"),
+}
+DEFAULT_RECONCILE_TOLERANCE = Decimal("0.01")
+logger = logging.getLogger(__name__)
+
+
+def _safe_unlink_export(path, root):
+    """Delete only a file below the owned export root without following links."""
+    path, root = Path(path), Path(root).absolute()
+    if not path.is_absolute() or root.is_symlink() or path.is_symlink():
+        logger.warning("formula export cleanup refused unsafe path: %s", path)
+        return False
+    parent = path.parent
+    try:
+        if not parent.is_relative_to(root):
+            logger.warning("formula export cleanup refused out-of-root path: %s", path)
+            return False
+    except ValueError:
+        return False
+    current = parent
+    while current != root:
+        if current.is_symlink() or current.parent == current:
+            logger.warning("formula export cleanup refused linked parent: %s", path)
+            return False
+        current = current.parent
+    try:
+        path.unlink(missing_ok=True)
+        return True
+    except OSError:
+        logger.warning("formula export cleanup failed for %s", path, exc_info=True)
+        return False
 
 
 def _excel_number(value):
@@ -269,6 +310,19 @@ def build_formula_workbook(ds, member, export_context, output):
             ),
         )
     data.append(headers)
+    editable_indices = {len(dims) + 2, len(dims) + 3, len(dims) + 4, len(dims) + 5, len(dims) + 7}
+    if count:
+        numeric_input = DataValidation(
+            type="decimal", operator="between", formula1="-1e15", formula2="1e15", allow_blank=True
+        )
+        numeric_input.showErrorMessage = True
+        numeric_input.errorStyle = "stop"
+        numeric_input.errorTitle = "请输入数值"
+        numeric_input.error = "计算输入只接受范围内的数值或空白；请勿粘贴公式或文本。"
+        for index in editable_indices:
+            column_name = _column_name(index + 1)
+            numeric_input.add(f"{column_name}2:{column_name}{count + 1}")
+        data.data_validations.append(numeric_input)
     token_secret = secrets.token_bytes(32)
     customer_roster = {}
     gross_index = next((col["index"] for col in mapping["columns"] if col["role"] == "gross"), None)
@@ -329,6 +383,12 @@ def build_formula_workbook(ds, member, export_context, output):
                 f'{_column_name(len(dims) + 6)}{row_number},""))'
             ),
         )
+        for index in editable_indices:
+            cell = row[index]
+            if not hasattr(cell, "protection"):
+                cell = WriteOnlyCell(data, value=cell)
+            cell.protection = Protection(locked=False)
+            row[index] = cell
         data.append(row)
     customer_headers = [
         "Group",
@@ -408,7 +468,13 @@ def build_formula_workbook(ds, member, export_context, output):
         ],
         ["ROI 口径", mapping["roi_formula"], "按导入映射保存的公式分支", "否"],
         ["自营产品集合", _text_cell(parameters, ", ".join(products)), "升单率和自营收入口径", "否"],
-        ["产品毛利率", str(rates), "直接毛利缺失时的可编辑计算输入", "是"],
+        ["产品毛利率快照", str(rates), "导入时保存的只读口径；修改需重新确认导入映射", "否"],
+        [
+            "对账容差",
+            "人数 0；金额 0.01；比率 0.0001；自定义 0.01",
+            "服务器 Decimal 参考与 Excel 结果的绝对差；正式财务验收前需确认",
+            "否",
+        ],
         [
             "Excel 数值精度",
             "IEEE-754 双精度",
@@ -443,6 +509,10 @@ def build_formula_workbook(ds, member, export_context, output):
         ["变化率", "差额/ABS(基期)；基期为0或期间缺失时不可用。"],
         ["精度", "原始 Decimal 以文本留存；Excel 双精度存在细微误差可能。"],
         ["隐私", "客户标识替换为本文件随机 token，文件仍按敏感财务信息保护。"],
+        [
+            "编辑保护",
+            "工作表结构、人数去重、原始证据和公式列已保护；计算明细仅收入、成本、毛利输入、毛利率和原价金额可编辑。行结构变化请重新导出。",
+        ],
     ]:
         instructions.append(row)
     for definition in custom_columns:
@@ -559,6 +629,7 @@ def build_formula_workbook(ds, member, export_context, output):
             for key, name in METRICS.items():
                 formula_row = metric_rows[(label, key)]
                 value = reference[key]
+                tolerance = RECONCILE_TOLERANCES.get(key, DEFAULT_RECONCILE_TOLERANCE)
                 reconcile.append(
                     [
                         name,
@@ -567,24 +638,30 @@ def build_formula_workbook(ds, member, export_context, output):
                         "" if value is None else str(value),
                         f"='分析汇总'!{col}{formula_row}",
                         f'=IFERROR(E{reconcile_row}-D{reconcile_row},"")',
-                        f'=IF(D{reconcile_row}="","无参考",IF(ISNUMBER(F{reconcile_row}),IF(ABS(F{reconcile_row})<0.01,"通过","待复核"),"待复核"))',
+                        f'=IF(D{reconcile_row}="","无参考",IF(ISNUMBER(F{reconcile_row}),IF(ABS(F{reconcile_row})<={tolerance},"通过","待复核"),"待复核"))',
                     ]
                 )
                 reconcile_row += 1
             for index, definition in enumerate(custom_columns):
                 formula_row = metric_rows[(label, f"custom_{index}")]
+                custom_reference = evaluate(definition["expression"], reference)
                 reconcile.append(
                     [
                         _text_cell(reconcile, definition["name"]),
                         _text_cell(reconcile, label),
                         side_name,
-                        "自定义公式无服务器参考",
+                        "" if custom_reference is None else str(custom_reference),
                         f"='分析汇总'!{col}{formula_row}",
-                        "",
-                        "需业务验收",
+                        f'=IFERROR(E{reconcile_row}-D{reconcile_row},"")',
+                        f'=IF(D{reconcile_row}="","无参考",IF(ISNUMBER(F{reconcile_row}),IF(ABS(F{reconcile_row})<={DEFAULT_RECONCILE_TOLERANCE},"通过","待复核"),"待复核"))',
                     ]
                 )
                 reconcile_row += 1
+    for sheet in wb.worksheets:
+        sheet.protection.sheet = True
+        sheet.protection.selectLockedCells = False
+        sheet.protection.selectUnlockedCells = True
+    wb.security.lockStructure = True
     wb.calculation.fullCalcOnLoad = True
     wb.calculation.forceFullCalc = True
     wb.calculation.calcMode = "auto"
@@ -596,8 +673,8 @@ def process_formula_export(export_id):
     job = FormulaExport.objects.select_related("dataset", "user").get(pk=export_id)
     temporary = None
     target = None
+    root = Path(settings.MEDIA_ROOT) / "formula-exports"
     try:
-        root = Path(settings.MEDIA_ROOT) / "formula-exports"
         if root.is_symlink():
             raise ValueError("公式导出目录不能是符号链接")
         root.mkdir(parents=True, exist_ok=True, mode=0o700)
@@ -609,6 +686,8 @@ def process_formula_export(export_id):
         target.parent.chmod(0o700)
         temporary = target.with_name(f"{job.pk}.{secrets.token_hex(8)}.tmp")
         member = Membership.objects.get(user=job.user, organization=job.dataset.organization)
+        if not job.user.is_active or member.role not in ("admin", "analyst"):
+            raise PermissionError("账号已撤权，请重新提交导出")
         if set(member.departments) != set(job.departments):
             raise PermissionError("科室授权已变更，请重新提交导出")
         descriptor = os.open(temporary, os.O_WRONLY | os.O_CREAT | os.O_EXCL, 0o600)
@@ -621,13 +700,12 @@ def process_formula_export(export_id):
         job.save(update_fields=["path", "status", "error", "finished_at", "expires_at"])
         return stats
     except Exception as exc:
+        remaining = ""
         for path in (temporary, target):
-            try:
-                if path is not None and not path.is_symlink():
-                    path.unlink(missing_ok=True)
-            except OSError:
-                pass
-        job.status, job.error, job.path = "failed", str(exc)[:500], ""
+            if path is not None and not _safe_unlink_export(path, root):
+                if path.exists() or path.is_symlink():
+                    remaining = str(path)
+        job.status, job.error, job.path = "failed", str(exc)[:500], remaining
         job.finished_at, job.expires_at = timezone.now(), None
         job.save(update_fields=["status", "error", "path", "finished_at", "expires_at"])
         raise

finance/formula_columns.py

@@ -1,4 +1,5 @@
 import math
+from decimal import Decimal, localcontext
 
 from .analysis import METRICS
 
@@ -107,3 +108,27 @@ def to_excel(node, references):
     if "number" in node:
         return str(node["number"])
     return f"({to_excel(node['left'], references)}{OPERATORS[node['operator']]}{to_excel(node['right'], references)})"
+
+
+def evaluate(node, references):
+    """Evaluate a validated expression with Decimal values and #N/A semantics."""
+    with localcontext() as decimal_context:
+        decimal_context.prec = 64
+        return _evaluate(node, references)
+
+
+def _evaluate(node, references):
+    if "metric" in node:
+        return references.get(node["metric"])
+    if "number" in node:
+        return Decimal(str(node["number"]))
+    left, right = _evaluate(node["left"], references), _evaluate(node["right"], references)
+    if left is None or right is None:
+        return None
+    if node["operator"] == "add":
+        return left + right
+    if node["operator"] == "subtract":
+        return left - right
+    if node["operator"] == "multiply":
+        return left * right
+    return None if right == 0 else left / right

finance/formula_views.py

@@ -3,12 +3,14 @@ from pathlib import Path
 
 import httpx
 from django.conf import settings
+from django.db import transaction
+from django.db.models import Q
 from django.http import FileResponse, JsonResponse
 from django.utils import timezone
 
 from .analysis import METRICS, context, dimensions
 from .formula_columns import available_metrics, ensure_available_metrics, validate_column
-from .models import FormulaDefinition, FormulaExport
+from .models import Dataset, FormulaDefinition, FormulaExport
 from .views import APIError, audit, body, dataset, endpoint, limit
 
 
@@ -190,13 +192,23 @@ def formula_definitions(request, dataset_id):
     if request.member.departments:
         raise APIError("科室授权账号不可管理跨范围公式定义", 403)
     if request.method == "GET":
-        items = FormulaDefinition.objects.filter(dataset=ds, user=request.user).order_by("normalized_name")
+        items = (
+            FormulaDefinition.objects.filter(dataset=ds)
+            .filter(Q(user=request.user) | Q(shared=True))
+            .select_related("user")
+            .order_by("normalized_name")
+        )
         return JsonResponse(
             {
                 "items": [
                     {
                         "id": str(item.pk),
                         "definition": item.definition,
+                        "revision": item.revision,
+                        "shared": item.shared,
+                        "owned": item.user_id == request.user.pk,
+                        "owner": item.user.username,
+                        "history": item.history,
                         "updated_at": item.updated_at.isoformat(),
                     }
                     for item in items
@@ -204,28 +216,74 @@ def formula_definitions(request, dataset_id):
             }
         )
 
-    definition = validate_column(body(request).get("definition"))
+    data = body(request)
+    definition = validate_column(data.get("definition"))
+    shared = data.get("shared", False)
+    if type(shared) is not bool:
+        raise APIError("共享选项无效")
     try:
         ensure_available_metrics(ds, definition)
     except ValueError as exc:
         raise APIError(str(exc)) from exc
     normalized_name = definition["name"].strip().casefold()
-    existing = FormulaDefinition.objects.filter(
-        dataset=ds, user=request.user, normalized_name=normalized_name
-    ).first()
-    if not existing and FormulaDefinition.objects.filter(dataset=ds, user=request.user).count() >= 50:
-        raise APIError("每个数据集最多保存 50 个公式定义")
-    item, created = FormulaDefinition.objects.update_or_create(
-        dataset=ds,
-        user=request.user,
-        normalized_name=normalized_name,
-        defaults={"definition": definition},
-    )
-    audit(request, "formula_definition.save", item.pk, {"dataset": str(ds.pk), "name": definition["name"]})
+    requested_revision = data.get("revision")
+    with transaction.atomic():
+        Dataset.objects.select_for_update().get(pk=ds.pk)
+        existing = (
+            FormulaDefinition.objects.select_for_update()
+            .filter(dataset=ds, user=request.user, normalized_name=normalized_name)
+            .first()
+        )
+        if existing:
+            if requested_revision is not None and (
+                type(requested_revision) is not int or requested_revision != existing.revision
+            ):
+                raise APIError("公式定义已在其他窗口更新，请重新载入", 409)
+            # ponytail: retain 20 revisions; use a separate history table if long-term retention is required.
+            existing.history = [
+                *existing.history,
+                {
+                    "revision": existing.revision,
+                    "definition": existing.definition,
+                    "updated_at": existing.updated_at.isoformat(),
+                },
+            ][-20:]
+            existing.definition = definition
+            existing.shared = shared if "shared" in data else existing.shared
+            existing.revision += 1
+            existing.save(update_fields=["definition", "revision", "shared", "history", "updated_at"])
+            item, created = existing, False
+        else:
+            if FormulaDefinition.objects.filter(dataset=ds, user=request.user).count() >= 50:
+                raise APIError("每个数据集最多保存 50 个公式定义")
+            item = FormulaDefinition.objects.create(
+                dataset=ds,
+                user=request.user,
+                normalized_name=normalized_name,
+                definition=definition,
+                shared=shared,
+            )
+            created = True
+        audit(
+            request,
+            "formula_definition.save",
+            item.pk,
+            {
+                "dataset": str(ds.pk),
+                "name": definition["name"],
+                "shared": item.shared,
+                "revision": item.revision,
+            },
+        )
     return JsonResponse(
         {
             "id": str(item.pk),
             "definition": item.definition,
+            "revision": item.revision,
+            "shared": item.shared,
+            "owned": True,
+            "owner": request.user.username,
+            "history": item.history,
             "updated_at": item.updated_at.isoformat(),
         },
         status=201 if created else 200,
@@ -241,8 +299,10 @@ def formula_definition_delete(request, dataset_id, definition_id):
     if not item:
         raise APIError("公式定义不存在", 404)
     name = item.definition.get("name", "")
-    audit(request, "formula_definition.delete", item.pk, {"dataset": str(ds.pk), "name": name})
-    item.delete()
+    with transaction.atomic():
+        item = FormulaDefinition.objects.select_for_update().get(pk=item.pk)
+        audit(request, "formula_definition.delete", item.pk, {"dataset": str(ds.pk), "name": name})
+        item.delete()
     return JsonResponse({"deleted": True})
 
 
@@ -279,6 +339,8 @@ def formula_export_create(request, dataset_id):
 
 
 def _owned_job(request, dataset_id, export_id):
+    if not request.user.is_active or request.member.role not in ("admin", "analyst"):
+        raise APIError("没有此导出任务的访问权限", 403)
     job = FormulaExport.objects.filter(
         pk=export_id,
         dataset_id=dataset_id,

finance/management/commands/cleanup_formula_exports.py

@@ -5,8 +5,10 @@ from pathlib import Path
 from django.conf import settings
 from django.core.management.base import BaseCommand
 from django.db import transaction
+from django.db.models import Q
 from django.utils import timezone
 
+from finance.exporting import _safe_unlink_export
 from finance.models import FormulaExport
 
 
@@ -29,22 +31,30 @@ class Command(BaseCommand):
         export_root = Path(settings.MEDIA_ROOT) / "formula-exports"
         if export_root.is_symlink():
             raise ValueError("公式导出目录不能是符号链接")
-        root = export_root.resolve()
+        root = export_root.absolute()
         now = timezone.now()
         jobs = files = 0
 
-        for job in FormulaExport.objects.filter(status="succeeded", expires_at__lte=now).iterator():
+        jobs_qs = FormulaExport.objects.filter(
+            Q(status="succeeded", expires_at__lte=now) | Q(status="failed", path__gt="")
+        ).iterator()
+        for job in jobs_qs:
             path = Path(job.path) if job.path else None
-            resolved = path.resolve() if path and path.is_absolute() and not path.is_symlink() else None
-            in_root = bool(resolved and resolved.is_relative_to(root))
             try:
                 with transaction.atomic():
-                    if in_root and resolved.is_file():
-                        resolved.unlink()
+                    deleted = bool(path and _safe_unlink_export(path, root))
+                    if job.status == "succeeded":
+                        if deleted or not path or not path.is_absolute() or not path.is_relative_to(root):
+                            if deleted:
+                                files += 1
+                            job.status, job.path = "expired", ""
+                            job.save(update_fields=["status", "path"])
+                            jobs += 1
+                    elif deleted:
                         files += 1
-                    job.status, job.path = "expired", ""
-                    job.save(update_fields=["status", "path"])
-                    jobs += 1
+                        job.path = ""
+                        job.save(update_fields=["path"])
+                        jobs += 1
             except OSError as exc:
                 self.stderr.write(f"Could not remove expired export {job.pk}: {exc}")
 

finance/management/commands/import_worker.py

@@ -24,7 +24,7 @@ class Command(BaseCommand):
                     self.stdout.write("Another worker owns the database lock")
                     return
         try:
-            self.run_jobs(options, postgres)
+            self.run_jobs(options, True)
         finally:
             if postgres:
                 with connection.cursor() as cursor:

finance/migrations/0006_formuladefinition_revision.py

@@ -0,0 +1,15 @@
+from django.db import migrations, models
+
+
+class Migration(migrations.Migration):
+    dependencies = [
+        ("finance", "0005_aiconfig"),
+    ]
+
+    operations = [
+        migrations.AddField(
+            model_name="formuladefinition",
+            name="revision",
+            field=models.PositiveIntegerField(default=1),
+        ),
+    ]

finance/migrations/0007_alter_dataset_file.py

@@ -0,0 +1,15 @@
+from django.db import migrations, models
+
+
+class Migration(migrations.Migration):
+    dependencies = [
+        ("finance", "0006_formuladefinition_revision"),
+    ]
+
+    operations = [
+        migrations.AlterField(
+            model_name="dataset",
+            name="file",
+            field=models.FileField(max_length=500, upload_to="sources/%Y/%m"),
+        ),
+    ]

finance/migrations/0008_formuladefinition_history_formuladefinition_shared.py

@@ -0,0 +1,22 @@
+# Generated by Django 5.2.17 on 2026-10-07 23:50
+
+from django.db import migrations, models
+
+
+class Migration(migrations.Migration):
+    dependencies = [
+        ("finance", "0007_alter_dataset_file"),
+    ]
+
+    operations = [
+        migrations.AddField(
+            model_name="formuladefinition",
+            name="history",
+            field=models.JSONField(default=list),
+        ),
+        migrations.AddField(
+            model_name="formuladefinition",
+            name="shared",
+            field=models.BooleanField(default=False),
+        ),
+    ]

finance/models.py

@@ -22,7 +22,7 @@ class Dataset(models.Model):
     organization = models.ForeignKey(Organization, on_delete=models.PROTECT)
     created_by = models.ForeignKey(settings.AUTH_USER_MODEL, on_delete=models.PROTECT)
     name = models.CharField(max_length=200)
-    file = models.FileField(upload_to="sources/%Y/%m")
+    file = models.FileField(upload_to="sources/%Y/%m", max_length=500)
     sha256 = models.CharField(max_length=64)
     status = models.CharField(max_length=16, default="mapping")
     profile = models.JSONField(default=dict)
@@ -133,6 +133,9 @@ class FormulaDefinition(models.Model):
     user = models.ForeignKey(settings.AUTH_USER_MODEL, on_delete=models.CASCADE)
     normalized_name = models.CharField(max_length=320)
     definition = models.JSONField()
+    revision = models.PositiveIntegerField(default=1)
+    shared = models.BooleanField(default=False)
+    history = models.JSONField(default=list)
     created_at = models.DateTimeField(auto_now_add=True)
     updated_at = models.DateTimeField(auto_now=True)