diff --git a/apps/backend/package.json b/apps/backend/package.json
index bcedc9f2..e451f6d0 100644
--- a/apps/backend/package.json
+++ b/apps/backend/package.json
@@ -9,8 +9,6 @@
     "db:migrate": "tsx src/db/migrate.ts",
     "db:migrate:create": "tsx scripts/create-migration.ts",
     "db:migrate:status": "tsx scripts/migration-status.ts",
-    "finance:sync": "tsx scripts/sync-cost-finance.ts",
-    "finance:rebuild-cutover": "tsx scripts/rebuild-after-cutover.ts",
     "finance:rebuild-derived": "tsx scripts/rebuild-finance-derived.ts",
     "audit:finance": "tsx scripts/audit-finance-derived.ts",
     "revenue:backfill": "tsx scripts/backfill-revenue-basis.ts",
@@ -39,8 +37,6 @@
     "check": "npm run format:check && npm run check:sql && npm run lint:check && npm run typecheck && npm test && npm run build",
     "start": "node dist/index.js",
     "start:src": "tsx src/index.ts",
-    "products:merge-duplicates": "tsx scripts/merge-duplicate-products.ts",
-    "products:reclassify": "tsx scripts/reclassify-post-cutover.ts",
     "demo:seed-finance": "tsx scripts/seed-local-finance-demo.ts"
   },
   "dependencies": {
diff --git a/apps/backend/scripts/merge-duplicate-products.ts b/apps/backend/scripts/merge-duplicate-products.ts
deleted file mode 100644
index 343bfecf..00000000
--- a/apps/backend/scripts/merge-duplicate-products.ts
+++ /dev/null
@@ -1,253 +0,0 @@
-/**
- * 合并同一内部 SKU 的重复商品（aff: / man:）。
- *
- * 默认 dry-run；--apply 才写库。
- * 保留 aff: 商品作为主商品，把 man: 商品的引用全部迁过去，
- * 再把人工/自动两种渠道能力挂到主商品上，并生成中文内部 SKU 的自动发货规则。
- *
- * 用法：
- *   npm run products:merge-duplicates -- --dry-run
- *   npm run products:merge-duplicates -- --apply
- */
-import process from 'node:process'
-
-import { closeDb, query, withTransaction } from '../src/db/client.js'
-import { refreshFactsForDates } from '../src/services/finance/refresh-facts.js'
-
-type GroupRow = {
-  canonical_name: string
-  keeper_id: number
-  keeper_sku: string
-  duplicate_ids: number[]
-  duplicate_skus: string[]
-}
-
-async function loadGroups(): Promise<GroupRow[]> {
-  const result = await query<{
-    canonical_name: string
-    keeper_id: number
-    keeper_sku: string
-    duplicate_ids: number[]
-    duplicate_skus: string[]
-  }>(
-    `
-      SELECT
-        canonical_name,
-        (array_agg(id ORDER BY (canonical_sku LIKE 'aff:%') DESC, id))[1] AS keeper_id,
-        (array_agg(canonical_sku ORDER BY (canonical_sku LIKE 'aff:%') DESC, id))[1] AS keeper_sku,
-        array_remove(array_agg(id ORDER BY id), (array_agg(id ORDER BY (canonical_sku LIKE 'aff:%') DESC, id))[1]) AS duplicate_ids,
-        array_remove(array_agg(canonical_sku ORDER BY id), (array_agg(canonical_sku ORDER BY (canonical_sku LIKE 'aff:%') DESC, id))[1]) AS duplicate_skus
-      FROM product_catalog
-      WHERE status = 'active'
-      GROUP BY canonical_name
-      HAVING count(*) > 1
-        AND bool_or(canonical_sku LIKE 'aff:%')
-        AND bool_or(canonical_sku LIKE 'man:%')
-      ORDER BY canonical_name
-    `,
-  )
-  return result.rows
-}
-
-async function mergeGroup(
-  group: GroupRow,
-): Promise<{ mappings: number; versions: number; facts: number }> {
-  let mappings = 0
-  let versions = 0
-  let facts = 0
-
-  for (const duplicateId of group.duplicate_ids) {
-    await withTransaction(async (client) => {
-      await client.query(
-        'UPDATE order_items SET canonical_product_id = $2, updated_at = NOW() WHERE canonical_product_id = $1',
-        [duplicateId, group.keeper_id],
-      )
-      await client.query(
-        'UPDATE cost_snapshots SET canonical_product_id = $2 WHERE canonical_product_id = $1',
-        [duplicateId, group.keeper_id],
-      )
-      await client.query(
-        'UPDATE manual_fulfillment_configs SET canonical_product_id = $2, updated_at = NOW() WHERE canonical_product_id = $1',
-        [duplicateId, group.keeper_id],
-      )
-      await client.query(
-        'UPDATE sku_channel_routes SET canonical_product_id = $2, updated_at = NOW() WHERE canonical_product_id = $1',
-        [duplicateId, group.keeper_id],
-      )
-
-      // 映射：先删掉会与主商品冲突的重复映射，再迁移其余。
-      const conflict = await client.query(
-        `
-          DELETE FROM channel_product_mappings d
-          USING channel_product_mappings k
-          WHERE d.canonical_product_id = $1 AND k.canonical_product_id = $2
-            AND d.provider = k.provider AND d.shop_id = k.shop_id
-            AND d.platform_sku_code = k.platform_sku_code AND d.match_type = k.match_type
-            AND d.platform_sku_name_key = k.platform_sku_name_key
-        `,
-        [duplicateId, group.keeper_id],
-      )
-      mappings += conflict.rowCount || 0
-      const movedMappings = await client.query(
-        'UPDATE channel_product_mappings SET canonical_product_id = $2 WHERE canonical_product_id = $1',
-        [duplicateId, group.keeper_id],
-      )
-      mappings += movedMappings.rowCount || 0
-
-      // 成本版本：有唯一键冲突就中止该组，避免静默丢价格。
-      const versionConflict = await client.query(
-        `
-          SELECT 1 FROM cost_versions d
-          JOIN cost_versions k
-            ON k.cost_item_id = d.cost_item_id
-           AND k.scope_type = d.scope_type
-           AND k.provider = d.provider
-           AND k.shop_id = d.shop_id
-           AND COALESCE(k.work_product_rule_id, 0) = COALESCE(d.work_product_rule_id, 0)
-           AND k.effective_from = d.effective_from
-          WHERE d.canonical_product_id = $1 AND k.canonical_product_id = $2
-          LIMIT 1
-        `,
-        [duplicateId, group.keeper_id],
-      )
-      if (versionConflict.rowCount) {
-        throw new Error(`商品 ${duplicateId} 的成本版本与主商品冲突，已中止`)
-      }
-      const movedVersions = await client.query(
-        'UPDATE cost_versions SET canonical_product_id = $2 WHERE canonical_product_id = $1',
-        [duplicateId, group.keeper_id],
-      )
-      versions += movedVersions.rowCount || 0
-
-      // 事实：先删冲突行，其余迁移；迁移后统一重算受影响日期。
-      const conflictFacts = await client.query(
-        `
-          DELETE FROM sales_daily_facts d
-          USING sales_daily_facts k
-          WHERE d.canonical_product_id = $1 AND k.canonical_product_id = $2
-            AND d.stat_date = k.stat_date AND d.provider = k.provider
-            AND d.shop_id = k.shop_id AND d.channel = k.channel
-        `,
-        [duplicateId, group.keeper_id],
-      )
-      facts += conflictFacts.rowCount || 0
-      const movedFacts = await client.query(
-        'UPDATE sales_daily_facts SET canonical_product_id = $2 WHERE canonical_product_id = $1',
-        [duplicateId, group.keeper_id],
-      )
-      facts += movedFacts.rowCount || 0
-    })
-  }
-
-  await query(
-    `UPDATE sku_channel_routes
-     SET route_role = 'fallback',
-         priority = GREATEST(priority, 90),
-         updated_at = NOW()
-     WHERE internal_sku_id = (
-         SELECT internal_sku_id FROM product_catalog WHERE id = $1
-       )
-       AND channel <> 'affiliate_dash'
-       AND enabled = TRUE
-       AND route_role = 'primary'`,
-    [group.keeper_id],
-  )
-
-  await query(
-    `
-      INSERT INTO sku_channel_routes (
-        internal_sku_id, channel, route_role, priority, enabled, canonical_product_id, source
-      )
-      SELECT product.internal_sku_id, merged.channel, merged.route_role,
-             merged.priority, TRUE, product.id, 'merged'
-      FROM product_catalog product
-      CROSS JOIN (
-        VALUES
-          ('affiliate_dash', 'primary', 10),
-          ('manual', 'fallback', 20)
-      ) merged(channel, route_role, priority)
-      WHERE product.id = $1
-        AND product.internal_sku_id IS NOT NULL
-      ON CONFLICT (internal_sku_id, channel) DO UPDATE SET
-        priority = LEAST(sku_channel_routes.priority, EXCLUDED.priority),
-        route_role = EXCLUDED.route_role,
-        enabled = TRUE,
-        canonical_product_id = COALESCE(EXCLUDED.canonical_product_id, sku_channel_routes.canonical_product_id),
-        updated_at = NOW()
-    `,
-    [group.keeper_id],
-  )
-
-  // 只删除已经没有引用的重复商品，仍被引用就归档。
-  for (const duplicateId of group.duplicate_ids) {
-    const refs = await query<{ total: number }>(
-      `
-        SELECT (
-          (SELECT count(*) FROM order_items WHERE canonical_product_id = $1) +
-          (SELECT count(*) FROM cost_snapshots WHERE canonical_product_id = $1) +
-          (SELECT count(*) FROM sales_daily_facts WHERE canonical_product_id = $1) +
-          (SELECT count(*) FROM cost_versions WHERE canonical_product_id = $1) +
-          (SELECT count(*) FROM channel_product_mappings WHERE canonical_product_id = $1) +
-          (SELECT count(*) FROM manual_fulfillment_configs WHERE canonical_product_id = $1)
-        )::int AS total
-      `,
-      [duplicateId],
-    )
-    if (Number(refs.rows[0]?.total || 0) === 0) {
-      await query('DELETE FROM product_catalog WHERE id = $1', [duplicateId])
-    } else {
-      await query(
-        "UPDATE product_catalog SET status = 'archived', updated_at = NOW() WHERE id = $1",
-        [duplicateId],
-      )
-    }
-  }
-
-  return { mappings, versions, facts }
-}
-
-async function main() {
-  const apply = process.argv.includes('--apply')
-  const groups = await loadGroups()
-  console.log(
-    JSON.stringify(
-      {
-        mode: apply ? 'apply' : 'dry-run',
-        groups: groups.map((g) => ({
-          name: g.canonical_name,
-          keeper: g.keeper_sku,
-          duplicates: g.duplicate_skus,
-        })),
-      },
-      null,
-      2,
-    ),
-  )
-  if (!apply || groups.length === 0) return
-
-  const dates = await query<{ stat_date: string }>(
-    `SELECT DISTINCT stat_date::text FROM sales_daily_facts WHERE stat_date >= '2026-10-31'`,
-  )
-  const affectedDates = dates.rows.map((row) => row.stat_date)
-  let totals = { mappings: 0, versions: 0, facts: 0 }
-  for (const group of groups) {
-    const result = await mergeGroup(group)
-    totals = {
-      mappings: totals.mappings + result.mappings,
-      versions: totals.versions + result.versions,
-      facts: totals.facts + result.facts,
-    }
-    console.log(
-      `merged ${group.canonical_name}: keeper=${group.keeper_sku} dup=${group.duplicate_skus.join(',')}`,
-    )
-  }
-  await refreshFactsForDates(affectedDates)
-  console.log(JSON.stringify({ totals, affectedDates }, null, 2))
-}
-
-main()
-  .catch((error) => {
-    console.error(error)
-    process.exitCode = 1
-  })
-  .finally(() => closeDb())
diff --git a/apps/backend/scripts/rebuild-after-cutover.ts b/apps/backend/scripts/rebuild-after-cutover.ts
deleted file mode 100644
index bf55fff6..00000000
--- a/apps/backend/scripts/rebuild-after-cutover.ts
+++ /dev/null
@@ -1,113 +0,0 @@
-import process from 'node:process'
-
-import { closeDb, query } from '../src/db/client.js'
-import { assignPendingOrderItemChannels } from '../src/services/fulfillment/channel-assign-service.js'
-import { normalizeOrderItemProducts } from '../src/services/cost-center/product-normalize-service.js'
-import { syncChannelCostSnapshots } from '../src/services/cost-center/cost-snapshot-service.js'
-import { rebuildChannelSalesDailyFacts } from '../src/services/finance/sales-facts-channel-service.js'
-import { syncFinanceLedgerFromFacts } from '../src/services/finance/finance-ledger-service.js'
-import { formatShanghaiDate } from '../src/utils/finance-date-range.js'
-
-/**
- * 断代后重建：从 cutover 日起重跑三条管道，生成成本快照、销售事实与期初分录。
- *
- * 幂等：渠道判定/商品归一/成本快照都按「缺什么补什么」推进，事实按日先删后插，
- * 总账按「event_type + 日期」幂等。可以反复执行。
- *
- * 用法：
- *   npm run finance:rebuild-cutover -- --date-from=2026-10-31 --date-to=2026-10-31
- *   npm run finance:rebuild-cutover -- --max-batches=200
- */
-
-const options = parseOptions(process.argv.slice(2))
-const dateFrom = String(options.dateFrom || '2026-10-31').slice(0, 10)
-const dateTo = String(options.dateTo || formatShanghaiDate(new Date())).slice(0, 10)
-const maxBatches = clampInt(options.maxBatches, 200, 1, 2000)
-const batchSize = clampInt(options.batchSize, 2000, 1, 5000)
-
-async function main() {
-  await assertSchema()
-  const startedAt = Date.now()
-
-  const channel = await assignPendingOrderItemChannels({ batchSize, maxBatches })
-  const product = await normalizeOrderItemProducts({ batchSize, maxBatches })
-  const cost = await syncChannelCostSnapshots({ batchSize, maxBatches })
-  const facts = await rebuildChannelSalesDailyFacts({ dateFrom, dateTo })
-  const ledger = await syncFinanceLedgerFromFacts({ dateFrom, dateTo })
-
-  const summary = await query<{
-    assigned: number
-    pending: number
-    archived: number
-    facts: number
-    snapshots: number
-  }>(
-    `
-      SELECT
-        COUNT(*) FILTER (WHERE status = 'assigned')::int AS assigned,
-        COUNT(*) FILTER (WHERE status = 'pending')::int AS pending,
-        COUNT(*) FILTER (WHERE status = 'archived')::int AS archived,
-        (SELECT COUNT(*)::int FROM sales_daily_facts) AS facts,
-        (SELECT COUNT(*)::int FROM cost_snapshots WHERE superseded_at IS NULL) AS snapshots
-      FROM fulfillments
-    `,
-  )
-
-  console.log(
-    JSON.stringify(
-      {
-        dateFrom,
-        dateTo,
-        channel,
-        product,
-        cost,
-        facts,
-        ledger,
-        totals: summary.rows[0],
-        durationMs: Date.now() - startedAt,
-      },
-      null,
-      2,
-    ),
-  )
-}
-
-main()
-  .catch((error) => {
-    console.error(error instanceof Error ? error.message : error)
-    process.exitCode = 1
-  })
-  .finally(async () => {
-    await closeDb()
-  })
-
-async function assertSchema() {
-  const ready = await query<{ ready: boolean }>(
-    `SELECT
-       to_regclass('public.internal_skus') IS NOT NULL
-       AND to_regclass('public.sku_channel_routes') IS NOT NULL AS ready`,
-  )
-  if (!ready.rows[0]?.ready) {
-    throw new Error('缺少统一 SKU 路由迁移产物；请先执行 npm run db:migrate')
-  }
-}
-
-function parseOptions(args: string[]) {
-  const result: Record<string, string> = {}
-  for (const arg of args) {
-    if (!arg.startsWith('--')) continue
-    const body = arg.slice(2)
-    const index = body.indexOf('=')
-    const rawKey = index === -1 ? body : body.slice(0, index)
-    const value = index === -1 ? 'true' : body.slice(index + 1)
-    result[rawKey] = value
-    result[rawKey.replace(/-([a-z])/g, (_, char: string) => char.toUpperCase())] = value
-  }
-  return result
-}
-
-function clampInt(value: unknown, fallback: number, min: number, max: number) {
-  const parsed = Number(value)
-  if (!Number.isInteger(parsed)) return fallback
-  return Math.min(max, Math.max(min, parsed))
-}
diff --git a/apps/backend/scripts/reclassify-post-cutover.ts b/apps/backend/scripts/reclassify-post-cutover.ts
deleted file mode 100644
index 2c98f059..00000000
--- a/apps/backend/scripts/reclassify-post-cutover.ts
+++ /dev/null
@@ -1,181 +0,0 @@
-/**
- * 断代后订单按新的商品渠道能力重判。
- *
- * 仅处理：assigned、未锁定、无成功履约证据、有商品能力的订单项。
- * 默认 dry-run；--apply 才写库。
- */
-import process from 'node:process'
-
-import { closeDb, query, withTransaction } from '../src/db/client.js'
-import { syncCostSnapshotsForItems } from '../src/services/cost-center/cost-snapshot-service.js'
-import { refreshFactsForDates } from '../src/services/finance/refresh-facts.js'
-
-const CHANNEL_COST_CODE: Record<string, string> = {
-  affiliate_dash: 'sys_affiliate_purchase',
-  third_party_voucher: 'sys_third_party_voucher_cost',
-  work_order: 'sys_work_order_reward',
-}
-
-type Candidate = {
-  id: number
-  current_channel: string
-  desired_channel: string
-  basis_date: string
-}
-
-async function loadCandidates(limit: number): Promise<Candidate[]> {
-  const result = await query<Candidate>(
-    `
-      SELECT oi.id, oi.fulfillment_channel AS current_channel,
-             cap.channel AS desired_channel,
-             (COALESCE(o.paid_at, o.created_at) AT TIME ZONE 'Asia/Shanghai')::date::text AS basis_date
-      FROM order_items oi
-      JOIN orders o ON o.id = oi.order_id
-      JOIN LATERAL (
-        SELECT route.channel
-        FROM sku_channel_routes route
-        JOIN internal_skus sku ON sku.id = route.internal_sku_id
-        WHERE route.enabled
-          AND route.route_role = 'primary'
-          AND route.channel IN ('affiliate_dash', 'work_order', 'manual', 'third_party_voucher')
-          AND sku.internal_sku_key = resolve_internal_sku(
-            oi.manual_sku_key, oi.sku_name, oi.sku_code
-          )
-        ORDER BY
-          route.priority ASC,
-          CASE route.channel
-            WHEN 'affiliate_dash' THEN 1
-            WHEN 'work_order' THEN 2
-            WHEN 'third_party_voucher' THEN 3
-            WHEN 'manual' THEN 4
-            ELSE 9
-          END,
-          route.channel ASC
-        LIMIT 1
-      ) cap ON TRUE
-      WHERE oi.fulfillment_status = 'assigned'
-        AND oi.fulfillment_locked = FALSE
-        AND COALESCE(o.paid_at, o.created_at) >= '2026-10-31 00:00:00+08'
-        AND oi.fulfillment_source NOT IN ('operator_assigned', 'manual_confirm')
-        AND (
-          cap.channel <> 'affiliate_dash'
-          OR EXISTS (
-            SELECT 1 FROM fulfillment_tasks ft
-            WHERE ft.order_item_id = oi.id AND ft.executor_key = 'affiliate_dash'
-              AND ft.task_status NOT IN ('closed','expired','failed','manual_review','retry_pending','cancelled')
-          )
-        )
-        AND NOT EXISTS (
-          SELECT 1 FROM fulfillment_tasks ft
-          WHERE ft.order_item_id = oi.id
-            AND ft.executor_key = 'affiliate_dash'
-            AND ft.task_status IN ('redeemed', 'paid')
-        )
-        AND NOT EXISTS (
-          SELECT 1 FROM work_orders wo
-          WHERE wo.order_item_id = oi.id AND wo.status <> 'cancelled'
-        )
-        AND NOT EXISTS (
-          SELECT 1 FROM cost_snapshots cs
-          JOIN cost_items ci ON ci.id = cs.cost_item_id
-          WHERE cs.order_item_id = oi.id
-            AND ci.code = 'sys_manual_service'
-            AND cs.superseded_at IS NULL
-            AND cs.reversed_at IS NULL
-        )
-      ORDER BY oi.id
-      LIMIT $1
-    `,
-    [limit],
-  )
-  return result.rows
-}
-
-async function applyOne(row: Candidate): Promise<boolean> {
-  const previous = row.current_channel
-  if (!previous || previous === row.desired_channel) return false
-
-  const changed = await withTransaction(async (client) => {
-    const result = await client.query(
-      `
-        UPDATE order_items
-        SET original_channel = COALESCE(original_channel, $2),
-            fulfillment_channel = $3,
-            fulfillment_source = 'auto_rule',
-            channel_switch_reason = 'reclassify',
-            channel_switched_at = NOW(),
-            updated_at = NOW()
-        WHERE id = $1
-          AND fulfillment_status = 'assigned'
-          AND fulfillment_locked = FALSE
-          AND fulfillment_channel = $2
-        RETURNING id
-      `,
-      [row.id, previous, row.desired_channel],
-    )
-    if ((result.rowCount || 0) === 0) return false
-
-    const code = CHANNEL_COST_CODE[previous]
-    if (code) {
-      await client.query(
-        `
-          UPDATE cost_snapshots
-          SET reversed_at = NOW(), reversal_reason = 'reclassify'
-          WHERE order_item_id = $1
-            AND cost_item_id = (SELECT id FROM cost_items WHERE code = $2)
-            AND superseded_at IS NULL
-            AND reversed_at IS NULL
-        `,
-        [row.id, code],
-      )
-    }
-    return true
-  })
-  if (!changed) return false
-
-  await syncCostSnapshotsForItems([row.id]).catch(() => undefined)
-  return true
-}
-
-async function main() {
-  const apply = process.argv.includes('--apply')
-  const limit = 5000
-  const rows = await loadCandidates(limit)
-  const changes = rows.filter((row) => row.current_channel !== row.desired_channel)
-  console.log(
-    JSON.stringify(
-      {
-        mode: apply ? 'apply' : 'dry-run',
-        scanned: rows.length,
-        toChange: changes.length,
-        sample: changes.slice(0, 20).map((row) => ({
-          id: row.id,
-          from: row.current_channel,
-          to: row.desired_channel,
-          date: row.basis_date,
-        })),
-      },
-      null,
-      2,
-    ),
-  )
-  if (!apply || changes.length === 0) return
-
-  let switched = 0
-  const dates = new Set<string>()
-  for (const row of changes) {
-    if (await applyOne(row)) {
-      switched += 1
-      dates.add(row.basis_date)
-    }
-  }
-  await refreshFactsForDates([...dates])
-  console.log(JSON.stringify({ switched, dates: [...dates].sort() }, null, 2))
-}
-
-main()
-  .catch((error) => {
-    console.error(error)
-    process.exitCode = 1
-  })
-  .finally(() => closeDb())
diff --git a/apps/backend/src/db/migrations/168_product_source_kind_constraint.sql b/apps/backend/src/db/migrations/168_product_source_kind_constraint.sql
new file mode 100644
index 00000000..32fce05c
--- /dev/null
+++ b/apps/backend/src/db/migrations/168_product_source_kind_constraint.sql
@@ -0,0 +1,29 @@
+-- 168_product_source_kind_constraint.sql
+--
+-- 商品来源统一由 product_catalog.source_kind 表达。
+-- 运行期不再解析 canonical_sku 前缀；数据库同步收紧允许值。
+
+DO $$
+BEGIN
+  IF NOT EXISTS (
+    SELECT 1
+    FROM pg_constraint
+    WHERE conname = 'chk_product_catalog_source_kind'
+  ) THEN
+    ALTER TABLE product_catalog
+      ADD CONSTRAINT chk_product_catalog_source_kind
+      CHECK (
+        source_kind IN (
+          'affiliate_dash',
+          'work_order',
+          'third_party_voucher',
+          'manual',
+          'unclassified'
+        )
+      )
+      NOT VALID;
+  END IF;
+END $$;
+
+ALTER TABLE product_catalog
+  VALIDATE CONSTRAINT chk_product_catalog_source_kind;
diff --git a/apps/backend/src/services/cost-center/affiliate-product-service.ts b/apps/backend/src/services/cost-center/affiliate-product-service.ts
index 381277fb..ee8f74d2 100644
--- a/apps/backend/src/services/cost-center/affiliate-product-service.ts
+++ b/apps/backend/src/services/cost-center/affiliate-product-service.ts
@@ -110,7 +110,7 @@ export async function syncAdminAffiliateDashProducts() {
         GROUP BY sku_code, sku_name
       )
       INSERT INTO product_catalog (
-        canonical_sku, canonical_name, category, unit_name, status,
+        canonical_sku, canonical_name, category, unit_name, source_kind, status,
         attributes_json, created_at, updated_at
       )
       SELECT
@@ -118,6 +118,7 @@ export async function syncAdminAffiliateDashProducts() {
         ranked.sku_name,
         '',
         CASE WHEN ranked.sku_name LIKE '%个' THEN '个' ELSE '件' END,
+        'affiliate_dash',
         'active',
         jsonb_build_object(
           'source', 'affiliate_dash_task',
@@ -133,6 +134,7 @@ export async function syncAdminAffiliateDashProducts() {
       ON CONFLICT (canonical_sku) DO UPDATE
       SET canonical_name = CASE WHEN product_catalog.canonical_name = '' THEN EXCLUDED.canonical_name ELSE product_catalog.canonical_name END,
           unit_name = EXCLUDED.unit_name,
+          source_kind = EXCLUDED.source_kind,
           attributes_json = product_catalog.attributes_json || EXCLUDED.attributes_json,
           updated_at = $1
       RETURNING (xmax = 0) AS inserted
@@ -319,12 +321,15 @@ export async function setAdminAffiliateProductPrice(
     id: number
     canonical_sku: string
     canonical_name: string
-  }>('SELECT id, canonical_sku, canonical_name FROM product_catalog WHERE id = $1', [productId])
+    source_kind: string
+  }>('SELECT id, canonical_sku, canonical_name, source_kind FROM product_catalog WHERE id = $1', [
+    productId,
+  ])
   const product = productResult.rows[0]
   if (!product) {
     throw createHttpError('商品不存在', { statusCode: 404 })
   }
-  if (!product.canonical_sku.startsWith('aff:')) {
+  if (product.source_kind !== 'affiliate_dash') {
     throw createHttpError('该商品不是自动发货商品，无法设置自动发货采购成本', { statusCode: 400 })
   }
 
@@ -501,16 +506,17 @@ export async function importAdminAffiliateDashPricesBaseline(session: AdminSessi
     const productInsert = await query<{ id: number; inserted: boolean }>(
       `
         INSERT INTO product_catalog (
-          canonical_sku, canonical_name, category, unit_name, status,
+          canonical_sku, canonical_name, category, unit_name, source_kind, status,
           attributes_json, created_at, updated_at
         ) VALUES (
-          $1, $2, $3, $4, 'active',
+          $1, $2, $3, $4, 'affiliate_dash', 'active',
           jsonb_build_object('source', 'affiliate_dash_price_import', 'skuCode', $5::text),
           $6, $6
         )
         ON CONFLICT (canonical_sku) DO UPDATE
         SET canonical_name = CASE WHEN product_catalog.canonical_name = '' THEN EXCLUDED.canonical_name ELSE product_catalog.canonical_name END,
             category = CASE WHEN product_catalog.category = '' THEN EXCLUDED.category ELSE product_catalog.category END,
+            source_kind = EXCLUDED.source_kind,
             updated_at = $6
         RETURNING id, (xmax = 0) AS inserted
       `,
diff --git a/apps/backend/src/services/cost-center/cost-center-constants.ts b/apps/backend/src/services/cost-center/cost-center-constants.ts
index 192529fb..6e18acdb 100644
--- a/apps/backend/src/services/cost-center/cost-center-constants.ts
+++ b/apps/backend/src/services/cost-center/cost-center-constants.ts
@@ -103,8 +103,8 @@ export const PROVIDERS = ['91kaquan', 'pdd', 'douyin_mashida']
 export const WORK_ORDER_TEMPLATE_COST_BASELINE = '2026-07-10T00:00:00+08:00'
 
 /**
- * 商品来源前缀。商品表不再存履约载体，来源只由 canonical_sku 前缀表达。
- * 前缀之外的 SKU 归入「未分类」，不允许反推履约方式。
+ * 商品创建时使用的编码前缀。运行期来源统一读取 product_catalog.source_kind，
+ * 不能再用 canonical_sku 前缀反推商品来源或履约方式。
  */
 export const PRODUCT_SOURCE_PREFIXES: Array<{
   prefix: string
diff --git a/apps/backend/src/services/cost-center/cost-center-mappers.ts b/apps/backend/src/services/cost-center/cost-center-mappers.ts
index d376a5ff..b64c39d6 100644
--- a/apps/backend/src/services/cost-center/cost-center-mappers.ts
+++ b/apps/backend/src/services/cost-center/cost-center-mappers.ts
@@ -3,7 +3,7 @@
  *
  * 把数据库行映射成接口 DTO，并提供「成本模型是否适用于履约方式」这类口径函数。
  */
-import { GENERIC_COST_MODELS, PRODUCT_SOURCE_PREFIXES } from './cost-center-constants.js'
+import { GENERIC_COST_MODELS } from './cost-center-constants.js'
 import type { FulfillmentChannel } from './cost-center-constants.js'
 import { parseJsonObject } from './cost-center-normalizers.js'
 import type {
@@ -33,26 +33,9 @@ export const PRODUCT_CURRENT_CHANNEL_FILTERS = [
 
 export type ProductCurrentChannelFilter = (typeof PRODUCT_CURRENT_CHANNEL_FILTERS)[number]
 
-/**
- * 由 canonical_sku 前缀推导商品来源。
- * 返回空串表示未分类；未分类商品不允许反推履约方式。
- */
-export function productSourceOf(canonicalSku: string): string {
-  const sku = String(canonicalSku || '').trim()
-  for (const item of PRODUCT_SOURCE_PREFIXES) {
-    if (sku.startsWith(item.prefix)) return item.source
-  }
-  return ''
-}
-
-/** 商品来源筛选的 SQL 片段：按 canonical_sku 前缀过滤。 */
-export function productSourceFilterSql(paramIndex: number, column = 'p.canonical_sku'): string {
-  return `(
-    ($${paramIndex} = 'affiliate_dash' AND ${column} LIKE 'aff:%')
-    OR ($${paramIndex} = 'work_order' AND (${column} LIKE 'tpl:%' OR ${column} LIKE 'wo:%'))
-    OR ($${paramIndex} = 'third_party_voucher' AND ${column} LIKE 'tpv:%')
-    OR ($${paramIndex} = 'manual' AND ${column} LIKE 'man:%')
-  )`
+/** 商品来源筛选的唯一 SQL 口径：读取 source_kind，不解析 canonical_sku。 */
+export function productSourceFilterSql(paramIndex: number, column = 'p.source_kind'): string {
+  return `${column} = $${paramIndex}`
 }
 
 /** 当前渠道筛选：标准商品页签的唯一筛选口径。 */
@@ -121,8 +104,8 @@ export function mapProduct(row: ProductRow) {
     canonicalSku: row.canonical_sku,
     canonicalName: row.canonical_name,
     category: row.category || '',
-    source: String(row.source_kind || productSourceOf(row.canonical_sku)),
-    sourceKind: String(row.source_kind || productSourceOf(row.canonical_sku)),
+    source: String(row.source_kind || 'unclassified'),
+    sourceKind: String(row.source_kind || 'unclassified'),
     rootCategoryId: row.root_category_id ? Number(row.root_category_id) : null,
     rootCategoryName: row.root_category_name || row.category || '',
     subCategoryId: row.sub_category_id ? Number(row.sub_category_id) : null,
diff --git a/apps/backend/src/services/cost-center/cost-center-shared.ts b/apps/backend/src/services/cost-center/cost-center-shared.ts
index 5d341ab9..03401da1 100644
--- a/apps/backend/src/services/cost-center/cost-center-shared.ts
+++ b/apps/backend/src/services/cost-center/cost-center-shared.ts
@@ -4,7 +4,7 @@
  * 口径（2026-10-23 重写）：
  *   1. 履约渠道只有 fulfillments.channel/status 一个真源；
  *   2. 成本项用 cost_model 表达「成本怎么算」，与履约方式正交；
- *   3. 商品来源由 canonical_sku 前缀推导，商品表不再存履约载体；
+ *   3. 商品来源读取 product_catalog.source_kind，商品表不再存履约载体；
  *   4. 快照与异常表都不再存履约载体，join order_items 即可拿到。
  *
  * 2026-10-25 拆分：804 行的共享层按职责拆成四个模块，本文件只做统一出口，
diff --git a/apps/backend/src/services/cost-center/cost-center.test.ts b/apps/backend/src/services/cost-center/cost-center.test.ts
index 0538b07b..012b10e8 100644
--- a/apps/backend/src/services/cost-center/cost-center.test.ts
+++ b/apps/backend/src/services/cost-center/cost-center.test.ts
@@ -2,7 +2,7 @@ import assert from 'node:assert/strict'
 import { readFile } from 'node:fs/promises'
 import test from 'node:test'
 
-import { costModelAppliesTo } from './cost-center-mappers.js'
+import { costModelAppliesTo, mapProduct } from './cost-center-mappers.js'
 import {
   normalizeMappingMatchType,
   normalizeProviderKey,
@@ -288,8 +288,9 @@ test('接单模板改价必须在同一事务中同步成本版本与模板投
 test('成本模型与商品来源必须覆盖第三方卡券渠道', () => {
   assert.equal(costModelAppliesTo('third_party_voucher_cost', 'third_party_voucher'), true)
   assert.equal(costModelAppliesTo('third_party_voucher_cost', 'manual'), false)
-  assert.ok(productSourceFilterSql(1).includes("'third_party_voucher'"))
-  assert.ok(productSourceFilterSql(1).includes("'tpv:%'"))
+  const sourceSql = productSourceFilterSql(1)
+  assert.equal(sourceSql, 'p.source_kind = $1')
+  assert.ok(!sourceSql.includes('canonical_sku'))
   const channelSql = productChannelFilterSql(1)
   assert.ok(channelSql.includes('active_primary_channel'))
   assert.ok(channelSql.includes("$1 = 'unrouted'"))
@@ -351,11 +352,35 @@ test('运行期停止写入已废弃的 product_channel_capabilities', async ()
   }
 })
 
-test('tpv: 商品来源归为第三方卡券', async () => {
-  const { productSourceOf } = await import('./cost-center-mappers.js')
-  const assert = (await import('node:assert/strict')).default
-  assert.equal(productSourceOf('tpv:模拟卡券'), 'third_party_voucher')
-  assert.equal(productSourceOf('man:模拟人工'), 'manual')
+test('商品来源只读 source_kind，不再按 canonical_sku 前缀回退', () => {
+  const product = mapProduct({
+    id: 1,
+    canonical_sku: 'man:编码与来源故意不一致',
+    canonical_name: '测试商品',
+    category: '',
+    unit_name: '件',
+    status: 'active',
+    root_category_id: null,
+    root_category_name: '',
+    sub_category_id: null,
+    sub_category_name: '',
+    attributes_json: {},
+    created_at: '',
+    updated_at: '',
+    source_kind: 'third_party_voucher',
+  })
+  assert.equal(product.source, 'third_party_voucher')
+  assert.equal(product.sourceKind, 'third_party_voucher')
+})
+
+test('阶段 6 不再保留会写旧履约列的运维脚本', async () => {
+  const packageJson = JSON.parse(
+    await readFile(new URL('../../../package.json', import.meta.url), 'utf8'),
+  ) as { scripts?: Record<string, string> }
+  assert.equal(packageJson.scripts?.['finance:sync'], undefined)
+  assert.equal(packageJson.scripts?.['finance:rebuild-cutover'], undefined)
+  assert.equal(packageJson.scripts?.['products:merge-duplicates'], undefined)
+  assert.equal(packageJson.scripts?.['products:reclassify'], undefined)
 })
 
 test('人工标准商品禁止绕过人工 SKU 配置手工创建', async () => {
diff --git a/apps/backend/src/services/cost-center/manual-fulfillment-config-service.ts b/apps/backend/src/services/cost-center/manual-fulfillment-config-service.ts
index 6891b2c3..dc4bdf72 100644
--- a/apps/backend/src/services/cost-center/manual-fulfillment-config-service.ts
+++ b/apps/backend/src/services/cost-center/manual-fulfillment-config-service.ts
@@ -247,7 +247,7 @@ export async function listManualSkus(input: Record<string, unknown> = {}) {
   const platformKey = String(input.platformKey || input.platform_key || '').trim()
   const provider = String(input.provider || '').trim()
 
-  const conditions: string[] = [`p.status = 'active'`, `p.canonical_sku LIKE 'man:%'`]
+  const conditions: string[] = [`p.status = 'active'`]
   const params: unknown[] = ['manual']
   conditions.push(productSourceFilterSql(params.length))
 
@@ -277,8 +277,14 @@ export async function listManualSkus(input: Record<string, unknown> = {}) {
       JOIN orders o ON o.id = oi.order_id
       WHERE oi.fulfillment_status = 'assigned' AND oi.fulfillment_channel = 'manual'
         AND o.provider = $${params.length}
-        AND resolve_internal_sku(oi.manual_sku_key, oi.sku_name, oi.sku_code)
-            = canonicalize_internal_sku(substring(p.canonical_sku from 5))
+        AND p.internal_sku_id = (
+          SELECT sku.id
+          FROM internal_skus sku
+          WHERE sku.internal_sku_key = resolve_internal_sku(
+            oi.manual_sku_key, oi.sku_name, oi.sku_code
+          )
+          LIMIT 1
+        )
     )`)
   }
 
@@ -287,11 +293,11 @@ export async function listManualSkus(input: Record<string, unknown> = {}) {
     `
       SELECT COUNT(*)::int AS total
       FROM product_catalog p
+      JOIN internal_skus product_sku ON product_sku.id = p.internal_sku_id
       LEFT JOIN LATERAL (
         SELECT *
         FROM manual_fulfillment_configs cfg
-        WHERE canonicalize_internal_sku(cfg.sku_key)
-            = canonicalize_internal_sku(substring(p.canonical_sku from 5))
+        WHERE canonicalize_internal_sku(cfg.sku_key) = product_sku.internal_sku_key
         ORDER BY cfg.id
         LIMIT 1
       ) cfg ON TRUE
@@ -322,7 +328,7 @@ export async function listManualSkus(input: Record<string, unknown> = {}) {
       )
       SELECT
         p.id,
-        substring(p.canonical_sku from 5) AS sku_key,
+        product_sku.internal_sku_key AS sku_key,
         p.canonical_name AS display_name,
         COALESCE(manual_stats.shop_count, 0)::int AS shop_count,
         COALESCE(manual_stats.order_count, 0)::int AS order_count,
@@ -340,16 +346,16 @@ export async function listManualSkus(input: Record<string, unknown> = {}) {
         cfg.enabled AS config_enabled,
         cfg.channels_json AS config_channels_json
       FROM product_catalog p
+      JOIN internal_skus product_sku ON product_sku.id = p.internal_sku_id
       LEFT JOIN LATERAL (
         SELECT *
         FROM manual_fulfillment_configs cfg
-        WHERE canonicalize_internal_sku(cfg.sku_key)
-            = canonicalize_internal_sku(substring(p.canonical_sku from 5))
+        WHERE canonicalize_internal_sku(cfg.sku_key) = product_sku.internal_sku_key
         ORDER BY cfg.id
         LIMIT 1
       ) cfg ON TRUE
       LEFT JOIN manual_stats
-        ON manual_stats.sku_key = canonicalize_internal_sku(substring(p.canonical_sku from 5))
+        ON manual_stats.sku_key = product_sku.internal_sku_key
       WHERE ${where}
       ORDER BY COALESCE(manual_stats.item_count, 0) DESC, p.canonical_name ASC, p.id ASC
       LIMIT $${listParams.length - 1} OFFSET $${listParams.length}
@@ -388,18 +394,22 @@ export async function getManualSkuOverview() {
         GROUP BY 1
       ),
       manual_scope AS (
-        SELECT p.id, p.canonical_sku, p.canonical_name, cfg.id AS config_id
+        SELECT
+          p.id,
+          p.canonical_sku,
+          p.canonical_name,
+          product_sku.internal_sku_key,
+          cfg.id AS config_id
         FROM product_catalog p
+        JOIN internal_skus product_sku ON product_sku.id = p.internal_sku_id
         LEFT JOIN LATERAL (
           SELECT cfg.id
           FROM manual_fulfillment_configs cfg
-          WHERE canonicalize_internal_sku(cfg.sku_key)
-              = canonicalize_internal_sku(substring(p.canonical_sku from 5))
+          WHERE canonicalize_internal_sku(cfg.sku_key) = product_sku.internal_sku_key
           ORDER BY cfg.id
           LIMIT 1
         ) cfg ON TRUE
         WHERE p.status = 'active'
-          AND p.canonical_sku LIKE 'man:%'
           AND ${productSourceFilterSql(1)}
       )
       SELECT
@@ -414,9 +424,7 @@ export async function getManualSkuOverview() {
         MAX(manual_stats.last_seen_date)::text AS last_scan_at
       FROM manual_scope
       LEFT JOIN manual_stats
-        ON manual_stats.sku_key = canonicalize_internal_sku(
-          substring(manual_scope.canonical_sku from 5)
-        )
+        ON manual_stats.sku_key = manual_scope.internal_sku_key
     `,
     ['manual'],
   )
@@ -469,8 +477,12 @@ export async function saveManualFulfillmentConfig(payload: JsonObject) {
     let resolvedProductId = canonicalProductId
 
     if (resolvedProductId) {
-      const product = await client.query<{ canonical_sku: string; status: string }>(
-        `SELECT canonical_sku, status
+      const product = await client.query<{
+        canonical_sku: string
+        source_kind: string
+        status: string
+      }>(
+        `SELECT canonical_sku, source_kind, status
          FROM product_catalog
          WHERE id = $1
          LIMIT 1`,
@@ -479,9 +491,9 @@ export async function saveManualFulfillmentConfig(payload: JsonObject) {
       if (
         !product.rows[0] ||
         product.rows[0].status !== 'active' ||
-        !String(product.rows[0].canonical_sku || '').startsWith('man:')
+        product.rows[0].source_kind !== 'manual'
       ) {
-        throw createHttpError('人工履约配置只能关联有效的 man: 标准商品', {
+        throw createHttpError('人工履约配置只能关联来源为人工的有效标准商品', {
           statusCode: 400,
           errorCode: 'manual_config_product_source_invalid',
         })
@@ -510,10 +522,10 @@ export async function saveManualFulfillmentConfig(payload: JsonObject) {
           .slice(0, 120) || skuKey.slice(0, 120)
       const product = await client.query<{ id: number }>(
         `INSERT INTO product_catalog (
-           canonical_sku, canonical_name, category, unit_name, status,
+           canonical_sku, canonical_name, category, unit_name, source_kind, status,
            attributes_json, created_at, updated_at
          ) VALUES (
-           $1, $2, '人工', '件', 'active',
+           $1, $2, '人工', '件', 'manual', 'active',
            '{"source":"manual_config","auto_created":true}'::jsonb, $3, $3
          )
          ON CONFLICT (canonical_sku) DO UPDATE SET
@@ -789,8 +801,8 @@ export async function deleteManualSkuClassification(
             ),
             updated_at = $2::timestamptz
         WHERE status = 'active'
-          AND canonical_sku LIKE 'man:%'
-          AND canonicalize_internal_sku(substring(canonical_sku from 5)) = $1
+          AND source_kind = 'manual'
+          AND internal_sku_id = (SELECT id FROM internal_skus WHERE internal_sku_key = $1 LIMIT 1)
         RETURNING id
       `,
       [key, nowIso()],
diff --git a/apps/backend/src/services/cost-center/product-catalog-service.ts b/apps/backend/src/services/cost-center/product-catalog-service.ts
index fda4738a..7336850a 100644
--- a/apps/backend/src/services/cost-center/product-catalog-service.ts
+++ b/apps/backend/src/services/cost-center/product-catalog-service.ts
@@ -67,13 +67,10 @@ import {
 /** 标准商品页签的当前渠道筛选取值。 */
 const PRODUCT_CHANNEL_FILTERS = new Set<string>(PRODUCT_CURRENT_CHANNEL_FILTERS)
 
-/**
- * 校验新建商品的 SKU 前缀。
- * 前缀是商品来源的唯一表达，不允许出现无法归类的商品。
- */
-function assertKnownSourcePrefix(canonicalSku: string) {
+/** 创建商品时把编码前缀固化为 source_kind，运行期不再反推来源。 */
+function resolveProductSourceKind(canonicalSku: string) {
   for (const item of PRODUCT_SOURCE_PREFIXES) {
-    if (canonicalSku.startsWith(item.prefix)) return
+    if (canonicalSku.startsWith(item.prefix)) return item.source
   }
   throw createHttpError(
     `标准 SKU 必须以下列前缀开头：${PRODUCT_SOURCE_PREFIXES.map((item) => item.prefix).join(' / ')}`,
@@ -225,9 +222,9 @@ export async function listAdminProducts(payload: JsonObject = {}) {
         ORDER BY
           p.status ASC,
           CASE
-            WHEN p.canonical_sku LIKE 'aff:%' THEN 1
-            WHEN p.canonical_sku LIKE 'tpl:%' OR p.canonical_sku LIKE 'wo:%' THEN 2
-            WHEN p.canonical_sku LIKE 'man:%' THEN 3
+            WHEN p.source_kind = 'affiliate_dash' THEN 1
+            WHEN p.source_kind = 'work_order' THEN 2
+            WHEN p.source_kind = 'manual' THEN 3
             ELSE 4
           END,
           p.canonical_name ASC,
@@ -323,7 +320,7 @@ export async function createAdminProduct(payload: JsonObject, _session: AdminSes
       errorCode: 'cost_product_sku_invalid',
     })
   }
-  assertKnownSourcePrefix(canonicalSku)
+  const sourceKind = resolveProductSourceKind(canonicalSku)
   const canonicalName = normalizeRequiredText(
     payload.canonicalName ?? payload.canonical_name,
     '商品名称',
@@ -338,13 +335,22 @@ export async function createAdminProduct(payload: JsonObject, _session: AdminSes
   const result = await query<ProductRow>(
     `
       INSERT INTO product_catalog (
-        canonical_sku, canonical_name, category, unit_name, status,
+        canonical_sku, canonical_name, category, unit_name, source_kind, status,
         attributes_json, created_at, updated_at
-      ) VALUES ($1, $2, $3, $4, $5, $6::jsonb, $7, $7)
+      ) VALUES ($1, $2, $3, $4, $5, $6, $7::jsonb, $8, $8)
       ON CONFLICT (canonical_sku) DO NOTHING
       RETURNING *
     `,
-    [canonicalSku, canonicalName, category, unitName, status, JSON.stringify(attributes), now],
+    [
+      canonicalSku,
+      canonicalName,
+      category,
+      unitName,
+      sourceKind,
+      status,
+      JSON.stringify(attributes),
+      now,
+    ],
   )
   const inserted = result.rows[0]
   if (!inserted) {
@@ -449,7 +455,7 @@ export async function deleteAdminVoucherProduct(productId: number | string) {
       [id],
     )
     const current = requiredRow(currentResult.rows[0], '商品不存在')
-    if (!current.canonical_sku.startsWith('tpv:')) {
+    if (current.source_kind !== 'third_party_voucher') {
       throw createHttpError('该商品不是第三方卡券商品', {
         statusCode: 400,
         errorCode: 'voucher_product_type_invalid',
@@ -1498,9 +1504,10 @@ export async function setAdminProductPrice(
     id: number
     canonical_sku: string
     canonical_name: string
+    source_kind: string
     attributes_json: unknown
   }>(
-    'SELECT id, canonical_sku, canonical_name, attributes_json FROM product_catalog WHERE id = $1',
+    'SELECT id, canonical_sku, canonical_name, source_kind, attributes_json FROM product_catalog WHERE id = $1',
     [productId],
   )
   const product = productResult.rows[0]
@@ -1509,7 +1516,7 @@ export async function setAdminProductPrice(
   }
 
   // 1. 如果是自动发货商品，委托给 setAdminAffiliateProductPrice
-  if (product.canonical_sku.startsWith('aff:')) {
+  if (product.source_kind === 'affiliate_dash') {
     return setAdminAffiliateProductPrice(productId, payload, session)
   }
 
@@ -1523,7 +1530,7 @@ export async function setAdminProductPrice(
   const changeReason = String(payload.changeReason || '在商品与成本中心统一调整价格').trim()
 
   // 2. 如果是接单模板商品 (tpl:)
-  if (product.canonical_sku.startsWith('tpl:')) {
+  if (product.source_kind === 'work_order' && product.canonical_sku.startsWith('tpl:')) {
     const ruleKey = product.canonical_sku.slice(4)
     const ruleResult = await query<{
       id: number
@@ -1729,12 +1736,13 @@ export async function setAdminProductPrice(
     }
   }
 
-  // 3. 其他标准商品 (wo: / tpv: / man:)
-  const costItemCode = product.canonical_sku.startsWith('wo:')
-    ? 'sys_work_order_reward'
-    : product.canonical_sku.startsWith('tpv:')
-      ? 'sys_third_party_voucher_cost'
-      : 'sys_manual_service'
+  // 3. 其他标准商品：成本项由 source_kind 决定，canonical_sku 只保留载体键。
+  const costItemCode =
+    product.source_kind === 'work_order'
+      ? 'sys_work_order_reward'
+      : product.source_kind === 'third_party_voucher'
+        ? 'sys_third_party_voucher_cost'
+        : 'sys_manual_service'
   const costItemResult = await query<{ id: number }>(
     'SELECT id FROM cost_items WHERE code = $1 LIMIT 1',
     [costItemCode],
@@ -1911,13 +1919,16 @@ export async function syncAdminProductPrice(productIdInput: unknown, session: Ad
     id: number
     canonical_sku: string
     canonical_name: string
-  }>('SELECT id, canonical_sku, canonical_name FROM product_catalog WHERE id = $1', [productId])
+    source_kind: string
+  }>('SELECT id, canonical_sku, canonical_name, source_kind FROM product_catalog WHERE id = $1', [
+    productId,
+  ])
   const product = productResult.rows[0]
   if (!product) {
     throw createHttpError('商品不存在', { statusCode: 404 })
   }
 
-  if (product.canonical_sku.startsWith('tpl:')) {
+  if (product.source_kind === 'work_order' && product.canonical_sku.startsWith('tpl:')) {
     const ruleKey = product.canonical_sku.slice(4)
     const ruleResult = await query<{ id: number }>(
       'SELECT id FROM work_product_rules WHERE rule_key = $1 LIMIT 1',
@@ -1937,7 +1948,7 @@ export async function syncAdminProductPrice(productIdInput: unknown, session: Ad
     }
   }
 
-  if (product.canonical_sku.startsWith('aff:')) {
+  if (product.source_kind === 'affiliate_dash') {
     // 成本快照由成本快照管道按缺补算，这里不再同步触发。
     return {
       success: true,
diff --git a/apps/backend/src/services/cost-center/product-normalize-service.test.ts b/apps/backend/src/services/cost-center/product-normalize-service.test.ts
index 4ac1cd97..4bd99f2c 100644
--- a/apps/backend/src/services/cost-center/product-normalize-service.test.ts
+++ b/apps/backend/src/services/cost-center/product-normalize-service.test.ts
@@ -68,7 +68,7 @@ function item(patch: Record<string, unknown> = {}) {
     canonical_product_id: null as number | null,
     work_rule_key: null as string | null,
     manual_config_product_id: null as number | null,
-    manual_config_product_sku: null as string | null,
+    manual_config_product_source_kind: null as string | null,
     ...patch,
   }
 }
@@ -126,7 +126,7 @@ test('商品归一：人工渠道直接使用配置里指定的商品', () => {
         fulfillment_channel: 'manual',
         sku_code: 'unknown',
         manual_config_product_id: 44,
-        manual_config_product_sku: 'man:配置商品',
+        manual_config_product_source_kind: 'manual',
       }),
       index,
     ),
@@ -177,13 +177,13 @@ test('商品归一：其他已确定渠道也不能借用同名其他来源商
   }
 })
 
-test('商品归一：人工配置也只能挂载 man: 商品', () => {
+test('商品归一：人工配置只能挂载来源为人工的标准商品', () => {
   assert.equal(
     resolveProductId(
       item({
         fulfillment_channel: 'manual',
         manual_config_product_id: 99,
-        manual_config_product_sku: 'aff:错误商品',
+        manual_config_product_source_kind: 'affiliate_dash',
       }),
       index,
     ),
@@ -194,7 +194,7 @@ test('商品归一：人工配置也只能挂载 man: 商品', () => {
       item({
         fulfillment_channel: 'on_account',
         manual_config_product_id: 99,
-        manual_config_product_sku: 'man:正确商品',
+        manual_config_product_source_kind: 'manual',
       }),
       index,
     ),
@@ -240,10 +240,11 @@ test('三方卡券自动建商品时优先使用内部中文 SKU', () => {
 test('商品归一扫描会纠正所有渠道的错误来源商品', async () => {
   const source = await readFile(new URL('./product-normalize-service.ts', import.meta.url), 'utf8')
 
-  assert.ok(source.includes("current_product.canonical_sku NOT LIKE 'aff:%'"))
-  assert.ok(source.includes("current_product.canonical_sku NOT LIKE 'man:%'"))
-  assert.ok(source.includes("current_product.canonical_sku NOT LIKE 'tpl:%'"))
-  assert.ok(source.includes("current_product.canonical_sku NOT LIKE 'tpv:%'"))
+  assert.ok(source.includes("current_product.source_kind IS DISTINCT FROM 'affiliate_dash'"))
+  assert.ok(source.includes("current_product.source_kind IS DISTINCT FROM 'manual'"))
+  assert.ok(source.includes("current_product.source_kind IS DISTINCT FROM 'work_order'"))
+  assert.ok(source.includes("current_product.source_kind IS DISTINCT FROM 'third_party_voucher'"))
+  assert.ok(!source.includes("current_product.canonical_sku NOT LIKE 'man:%'"))
   assert.ok(source.includes('canonicalProductId: null'))
   assert.ok(source.includes('onlyWhenCanonicalProductDifferent: true'))
 })
diff --git a/apps/backend/src/services/cost-center/product-normalize-service.ts b/apps/backend/src/services/cost-center/product-normalize-service.ts
index 6cbbeffd..e99ac9fd 100644
--- a/apps/backend/src/services/cost-center/product-normalize-service.ts
+++ b/apps/backend/src/services/cost-center/product-normalize-service.ts
@@ -57,7 +57,15 @@ type ItemRow = {
   canonical_product_id?: number | null
   work_rule_key: string | null
   manual_config_product_id: number | null
-  manual_config_product_sku?: string | null
+  manual_config_product_source_kind?: string | null
+}
+
+const EXPECTED_PRODUCT_SOURCE: Record<string, string> = {
+  affiliate_dash: 'affiliate_dash',
+  work_order: 'work_order',
+  third_party_voucher: 'third_party_voucher',
+  manual: 'manual',
+  on_account: 'manual',
 }
 
 function key(...parts: string[]): string {
@@ -179,10 +187,13 @@ async function ensureVoucherProductForItem(item: ItemRow): Promise<number | null
     const created = await query<{ id: number }>(
       `
         INSERT INTO product_catalog (
-          canonical_sku, canonical_name, category, unit_name, status,
+          canonical_sku, canonical_name, category, unit_name, source_kind, status,
           attributes_json, created_at, updated_at
         )
-        VALUES ($1, $2, '卡券', '张', 'active', '{"source":"third_party_voucher","auto_created":true}'::jsonb, NOW(), NOW())
+        VALUES (
+          $1, $2, '卡券', '张', 'third_party_voucher', 'active',
+          '{"source":"third_party_voucher","auto_created":true}'::jsonb, NOW(), NOW()
+        )
         ON CONFLICT (canonical_sku) DO NOTHING
         RETURNING id
       `,
@@ -235,7 +246,7 @@ export function resolveProductId(item: ItemRow, index: MappingIndex): number | n
   // 已确定渠道必须命中本渠道商品，不能借用同名的其他来源商品。
   if (item.fulfillment_channel === 'manual' || item.fulfillment_channel === 'on_account') {
     return item.manual_config_product_id &&
-      String(item.manual_config_product_sku || '').startsWith('man:')
+      item.manual_config_product_source_kind === EXPECTED_PRODUCT_SOURCE.manual
       ? Number(item.manual_config_product_id)
       : null
   }
@@ -338,7 +349,7 @@ export async function normalizeOrderItemProducts(
           oi.canonical_product_id,
           wpr.rule_key AS work_rule_key,
           cfg.canonical_product_id AS manual_config_product_id,
-          cfg_product.canonical_sku AS manual_config_product_sku
+          cfg_product.source_kind AS manual_config_product_source_kind
         FROM v_order_item_current oi
         JOIN orders o ON o.id = oi.order_id
         LEFT JOIN work_orders wo ON wo.order_item_id = oi.id AND wo.status <> 'cancelled'
@@ -349,36 +360,22 @@ export async function normalizeOrderItemProducts(
         WHERE oi.fulfillment_status = 'assigned'
           AND (
             oi.canonical_product_id IS NULL
+            OR current_product.id IS NULL
             OR (
               oi.fulfillment_channel = 'third_party_voucher'
-              AND (
-                current_product.id IS NULL
-                OR current_product.canonical_sku NOT LIKE 'tpv:%'
-              )
+              AND current_product.source_kind IS DISTINCT FROM 'third_party_voucher'
             )
             OR (
               oi.fulfillment_channel = 'affiliate_dash'
-              AND (
-                current_product.id IS NULL
-                OR current_product.canonical_sku NOT LIKE 'aff:%'
-              )
+              AND current_product.source_kind IS DISTINCT FROM 'affiliate_dash'
             )
             OR (
               oi.fulfillment_channel IN ('manual', 'on_account')
-              AND (
-                current_product.id IS NULL
-                OR current_product.canonical_sku NOT LIKE 'man:%'
-              )
+              AND current_product.source_kind IS DISTINCT FROM 'manual'
             )
             OR (
               oi.fulfillment_channel = 'work_order'
-              AND (
-                current_product.id IS NULL
-                OR (
-                  current_product.canonical_sku NOT LIKE 'tpl:%'
-                  AND current_product.canonical_sku NOT LIKE 'wo:%'
-                )
-              )
+              AND current_product.source_kind IS DISTINCT FROM 'work_order'
             )
           )
           AND oi.id > $1
@@ -450,7 +447,7 @@ async function loadMappingIndex(): Promise<MappingIndex> {
     `
       SELECT id, canonical_sku
       FROM product_catalog
-      WHERE status = 'active' AND canonical_sku LIKE 'aff:%'
+      WHERE status = 'active' AND source_kind = 'affiliate_dash'
     `,
   )
 
@@ -458,7 +455,9 @@ async function loadMappingIndex(): Promise<MappingIndex> {
     `
       SELECT id, canonical_sku
       FROM product_catalog
-      WHERE status = 'active' AND canonical_sku LIKE 'tpl:%'
+      WHERE status = 'active'
+        AND source_kind = 'work_order'
+        AND canonical_sku LIKE 'tpl:%'
     `,
   )
 
@@ -466,7 +465,7 @@ async function loadMappingIndex(): Promise<MappingIndex> {
     `
       SELECT id, canonical_sku
       FROM product_catalog
-      WHERE status = 'active' AND canonical_sku LIKE 'tpv:%'
+      WHERE status = 'active' AND source_kind = 'third_party_voucher'
     `,
   )
 
@@ -528,7 +527,7 @@ export async function normalizeProductsForItems(itemIds: number[]): Promise<{
         oi.canonical_product_id,
         wpr.rule_key AS work_rule_key,
         cfg.canonical_product_id AS manual_config_product_id,
-        cfg_product.canonical_sku AS manual_config_product_sku
+        cfg_product.source_kind AS manual_config_product_source_kind
       FROM v_order_item_current oi
       JOIN orders o ON o.id = oi.order_id
       LEFT JOIN work_orders wo ON wo.order_item_id = oi.id AND wo.status <> 'cancelled'
@@ -539,36 +538,22 @@ export async function normalizeProductsForItems(itemIds: number[]): Promise<{
       WHERE oi.fulfillment_status = 'assigned'
         AND (
           oi.canonical_product_id IS NULL
+          OR current_product.id IS NULL
           OR (
             oi.fulfillment_channel = 'third_party_voucher'
-            AND (
-              current_product.id IS NULL
-              OR current_product.canonical_sku NOT LIKE 'tpv:%'
-            )
+            AND current_product.source_kind IS DISTINCT FROM 'third_party_voucher'
           )
           OR (
             oi.fulfillment_channel = 'affiliate_dash'
-            AND (
-              current_product.id IS NULL
-              OR current_product.canonical_sku NOT LIKE 'aff:%'
-            )
+            AND current_product.source_kind IS DISTINCT FROM 'affiliate_dash'
           )
           OR (
             oi.fulfillment_channel IN ('manual', 'on_account')
-            AND (
-              current_product.id IS NULL
-              OR current_product.canonical_sku NOT LIKE 'man:%'
-            )
+            AND current_product.source_kind IS DISTINCT FROM 'manual'
           )
           OR (
             oi.fulfillment_channel = 'work_order'
-            AND (
-              current_product.id IS NULL
-              OR (
-                current_product.canonical_sku NOT LIKE 'tpl:%'
-                AND current_product.canonical_sku NOT LIKE 'wo:%'
-              )
-            )
+            AND current_product.source_kind IS DISTINCT FROM 'work_order'
           )
         )
         AND oi.id = ANY($1::bigint[])
diff --git a/apps/backend/src/services/cost-center/template-bootstrap-service.ts b/apps/backend/src/services/cost-center/template-bootstrap-service.ts
index 4c549259..03137925 100644
--- a/apps/backend/src/services/cost-center/template-bootstrap-service.ts
+++ b/apps/backend/src/services/cost-center/template-bootstrap-service.ts
@@ -168,9 +168,9 @@ export async function applyAdminTemplateProductBootstrap(
       const inserted = await client.query<{ id: number }>(
         `
           INSERT INTO product_catalog (
-            canonical_sku, canonical_name, category, unit_name, status,
+            canonical_sku, canonical_name, category, unit_name, source_kind, status,
             attributes_json, created_at, updated_at
-          ) VALUES ($1, $2, $3, $4, $5, $6::jsonb, $7, $7)
+          ) VALUES ($1, $2, $3, $4, 'work_order', $5, $6::jsonb, $7, $7)
           ON CONFLICT (canonical_sku) DO NOTHING
           RETURNING id
         `,
diff --git a/apps/backend/src/services/cost-center/voucher-product-service.ts b/apps/backend/src/services/cost-center/voucher-product-service.ts
index c2f397bb..01e06074 100644
--- a/apps/backend/src/services/cost-center/voucher-product-service.ts
+++ b/apps/backend/src/services/cost-center/voucher-product-service.ts
@@ -60,14 +60,15 @@ export async function upsertAdminVoucherProduct(payload: JsonObject, session: Ad
     const productResult = await client.query<ProductRow>(
       `
         INSERT INTO product_catalog (
-          canonical_sku, canonical_name, category, unit_name, status,
+          canonical_sku, canonical_name, category, unit_name, source_kind, status,
           attributes_json, created_at, updated_at
         ) VALUES (
-          $1, $2, '卡券', '张', 'active',
+          $1, $2, '卡券', '张', 'third_party_voucher', 'active',
           $3::jsonb, $4, $4
         )
         ON CONFLICT (canonical_sku) DO UPDATE SET
           status = 'active',
+          source_kind = EXCLUDED.source_kind,
           canonical_name = EXCLUDED.canonical_name,
           attributes_json = product_catalog.attributes_json || EXCLUDED.attributes_json,
           updated_at = EXCLUDED.updated_at
diff --git a/apps/backend/src/services/cost-center/work-order-product-service.ts b/apps/backend/src/services/cost-center/work-order-product-service.ts
index 7440acb2..4fe319f7 100644
--- a/apps/backend/src/services/cost-center/work-order-product-service.ts
+++ b/apps/backend/src/services/cost-center/work-order-product-service.ts
@@ -141,7 +141,7 @@ export async function backfillAdminWorkOrderProductSkus(payload: Record<string,
         )
       )
       INSERT INTO product_catalog (
-        canonical_sku, canonical_name, category, unit_name, status,
+        canonical_sku, canonical_name, category, unit_name, source_kind, status,
         attributes_json, created_at, updated_at
       )
       SELECT
@@ -153,6 +153,7 @@ export async function backfillAdminWorkOrderProductSkus(payload: Record<string,
           WHEN m.sample_name LIKE '%个%' THEN '个'
           ELSE '件'
         END,
+        'work_order',
         'active',
         jsonb_build_object('source', 'work_order_sku_name', 'normalizedName', m.name),
         $1,
diff --git a/apps/backend/src/services/cost-center/work-order-template-product-service.ts b/apps/backend/src/services/cost-center/work-order-template-product-service.ts
index acac9036..4358944f 100644
--- a/apps/backend/src/services/cost-center/work-order-template-product-service.ts
+++ b/apps/backend/src/services/cost-center/work-order-template-product-service.ts
@@ -109,13 +109,14 @@ export async function syncWorkOrderTemplateProduct(
     client,
     `
       INSERT INTO product_catalog (
-        canonical_sku, canonical_name, category, unit_name, status,
+        canonical_sku, canonical_name, category, unit_name, source_kind, status,
         attributes_json, created_at, updated_at
-      ) VALUES ($1, $2, $3, $4, 'active', $5::jsonb, $6, $6)
+      ) VALUES ($1, $2, $3, $4, 'work_order', 'active', $5::jsonb, $6, $6)
       ON CONFLICT (canonical_sku) DO UPDATE SET
         canonical_name = EXCLUDED.canonical_name,
         category = EXCLUDED.category,
         unit_name = EXCLUDED.unit_name,
+        source_kind = EXCLUDED.source_kind,
         attributes_json = COALESCE(product_catalog.attributes_json, '{}'::jsonb) || EXCLUDED.attributes_json,
         updated_at = EXCLUDED.updated_at
       RETURNING id, status
diff --git a/apps/backend/src/services/finance/manual-fulfillment-integrity.test.ts b/apps/backend/src/services/finance/manual-fulfillment-integrity.test.ts
index ea0c20cc..3bfffe4b 100644
--- a/apps/backend/src/services/finance/manual-fulfillment-integrity.test.ts
+++ b/apps/backend/src/services/finance/manual-fulfillment-integrity.test.ts
@@ -156,7 +156,12 @@ test('人工确认前必须自动匹配履约配置，配置保存/定时任务
   const listBody = configSource.slice(listStart, listEnd)
   assert.ok(
     listBody.includes('FROM product_catalog p') && listBody.includes('productSourceFilterSql'),
-    '人工成本配置必须以 man: 标准商品为唯一清单来源',
+    '人工成本配置必须以 source_kind=manual 的标准商品为唯一清单来源',
+  )
+  assert.ok(
+    listBody.includes('JOIN internal_skus product_sku') &&
+      !listBody.includes('substring(p.canonical_sku'),
+    '人工成本配置必须通过 internal_sku_id 读取内部 SKU，不能解析 man: 前缀',
   )
   assert.ok(
     reconcileMigration.includes('tmp_manual_product_merge') &&
diff --git a/apps/backend/src/services/fulfillment/channel-assign-service.ts b/apps/backend/src/services/fulfillment/channel-assign-service.ts
index 5094ea32..0555a711 100644
--- a/apps/backend/src/services/fulfillment/channel-assign-service.ts
+++ b/apps/backend/src/services/fulfillment/channel-assign-service.ts
@@ -2112,11 +2112,21 @@ async function ensureDraftProductForChannel(
   const key = canonicalizeInternalSku(internalSku)
   if (!key) return null
   const definition = {
-    affiliate_dash: { prefix: 'aff:', category: '自动发货', unit: '件' },
-    work_order: { prefix: 'tpl:', category: '接单', unit: '件' },
-    manual: { prefix: 'man:', category: '人工', unit: '件' },
-    on_account: { prefix: 'man:', category: '统一结算', unit: '件' },
-    third_party_voucher: { prefix: 'tpv:', category: '卡券', unit: '张' },
+    affiliate_dash: {
+      prefix: 'aff:',
+      category: '自动发货',
+      unit: '件',
+      sourceKind: 'affiliate_dash',
+    },
+    work_order: { prefix: 'tpl:', category: '接单', unit: '件', sourceKind: 'work_order' },
+    manual: { prefix: 'man:', category: '人工', unit: '件', sourceKind: 'manual' },
+    on_account: { prefix: 'man:', category: '统一结算', unit: '件', sourceKind: 'manual' },
+    third_party_voucher: {
+      prefix: 'tpv:',
+      category: '卡券',
+      unit: '张',
+      sourceKind: 'third_party_voucher',
+    },
   }[channel]
   const canonicalSku = `${definition.prefix}${key}`
   if (canonicalSku.length > 64) return null
@@ -2129,16 +2139,18 @@ async function ensureDraftProductForChannel(
         canonical_name,
         category,
         unit_name,
+        source_kind,
         status,
         attributes_json,
         created_at,
         updated_at
       ) VALUES (
-        $1, $2, $3, $4, 'active',
-        $5::jsonb, $6, $6
+        $1, $2, $3, $4, $5, 'active',
+        $6::jsonb, $7, $7
       )
       ON CONFLICT (canonical_sku) DO UPDATE
       SET status = 'active',
+          source_kind = EXCLUDED.source_kind,
           canonical_name = CASE
             WHEN BTRIM(product_catalog.canonical_name) = '' THEN EXCLUDED.canonical_name
             ELSE product_catalog.canonical_name
@@ -2157,6 +2169,7 @@ async function ensureDraftProductForChannel(
       key.slice(0, 120),
       definition.category,
       definition.unit,
+      definition.sourceKind,
       JSON.stringify({
         source: channel,
         auto_created: true,
diff --git a/deploy/post-deploy.sh b/deploy/post-deploy.sh
index b9441f25..f3c9771e 100755
--- a/deploy/post-deploy.sh
+++ b/deploy/post-deploy.sh
@@ -8,7 +8,7 @@ set -Eeuo pipefail
 # 它把以前散落在文档里的脚本步骤串成一条可重复执行的流水线：
 #   ① 存量订单项收入回填      revenue:backfill
 #   ② 渠道/商品由管道处理（无需回填）
-#   ③ 财务历史重建（分窗口）  finance:rebuild-cutover
+#   ③ 财务历史重建（分窗口）  finance:rebuild-derived
 #   ④ 上线验收（只读 SQL）    scripts/verify-finance-launch.sql
 #
 # 设计原则：
@@ -388,17 +388,18 @@ step_sync() {
   if [[ "$products" == "0" ]]; then
     warn "商品目录为空：财务重建会生成大量 product_mapping_missing 异常；建议先完成商品初始化再跑 --only=sync"
   fi
-  log "③ 财务历史重建（finance:rebuild-cutover），区间 ${from} → ${to}，每窗 ${WINDOW_DAYS} 天"
+  log "③ 财务派生数据重建（finance:rebuild-derived），区间 ${from} → ${to}，每窗 ${WINDOW_DAYS} 天"
   while :; do
     win_to="$(date_add_days "$from" $((WINDOW_DAYS - 1)))"
     if [[ "$win_to" > "$to" ]]; then
       win_to="$to"
     fi
     if [[ "$DRY_RUN" == true ]]; then
-      log "  [dry-run] npm run finance:rebuild-cutover -- --date-from=${from} --date-to=${win_to}"
+      log "  [dry-run] npm run finance:rebuild-derived -- --date-from=${from} --date-to=${win_to} --execute --confirm=REBUILD_DERIVED"
     else
       log "  窗口 ${from} → ${win_to}"
-      run_tool finance:rebuild-cutover --date-from="$from" --date-to="$win_to"
+      run_tool finance:rebuild-derived --date-from="$from" --date-to="$win_to" \
+        --execute --confirm=REBUILD_DERIVED
     fi
     [[ "$win_to" == "$to" ]] && break
     from="$(date_add_days "$win_to" 1)"
diff --git a/docs/统一订单履约与财务模型-权威版.md b/docs/统一订单履约与财务模型-权威版.md
index 9ec22b7e..8976d4fb 100644
--- a/docs/统一订单履约与财务模型-权威版.md
+++ b/docs/统一订单履约与财务模型-权威版.md
@@ -3,7 +3,7 @@ type: 权威架构与实施计划
 description: 订单、内部 SKU、履约路由、履约执行、商品、成本与财务的唯一权威口径及重构计划。
 tags: [订单, 内部SKU, 履约, 商品, 成本, 财务, 迁移]
 status: authoritative
-version: 2.1
+version: 2.2
 updated_at: 2026-11-08
 ---
 
@@ -12,7 +12,7 @@ updated_at: 2026-11-08
 > 状态：**唯一权威文档**。
 > 最后校准：2026-11-08。
 > 生产基线：迁移 `146`。
-> 开发基线：迁移 `167`（仅本地，尚未部署生产）。
+> 开发基线：迁移 `168`（仅本地，尚未部署生产）。
 >
 > 从本文件生效起，订单、内部 SKU、履约渠道、履约载体、标准商品、成本和财务相关实现，
 > 只能以本文件为业务口径。其他旧分析只作为历史资料，不再具备设计或验收效力。
@@ -332,7 +332,7 @@ finance_journal_*   -- 总账凭证，可重建
 
 2026-11-08 生产只读核对结果：
 
-- 生产迁移 `146`，本地开发基线迁移 `167`。
+- 生产迁移 `146`，本地开发基线迁移 `168`。
 - 启用标准商品 `1127`：`aff:` 30、`tpl:` 903、`tpv:` 46、`man:` 148。
 - `man:` 商品中只有 105 个当前主渠道为人工；41 个已走其他主渠道，2 个无主渠道。
 - 人工页头部显示 `107`，商品列表显示 `148`，相差的 41 个就是跨渠道旧商品。
@@ -612,6 +612,8 @@ assigned 且 carrier_status=missing        必须进入异常队列
   并进入 `missing_internal_sku` 异常，而不是触发非空约束。
 - 迁移 `167`：建立 `v_finance_order_item_scope`，统一销售事实、重建与审计的收入、
   退款、商品、渠道和业务日口径；增加销售凭证按日查询索引。
+- 迁移 `168`：商品来源 `source_kind` 增加数据库约束；商品筛选、人工 SKU 清单和成本
+  分支统一读取 `source_kind` / `internal_sku_id`，运行期不再按 `canonical_sku` 前缀判断来源。
 - 商品列表、总览、渠道映射和商品下拉统一读取商品当前渠道。
 - 运行期代码停止写入 `product_channel_capabilities`，该表仅保留到兼容期结束。
 - 只读审计：`npm run audit:product-routing -- --strict`。
@@ -619,7 +621,7 @@ assigned 且 carrier_status=missing        必须进入异常队列
 - 自动/卡券/接单主渠道商品的人工配置均保留为显式 `fallback`，没有被误升为人工主渠道。
 - 1 个无主路由、无人工配置、无启用映射的 `man:` 商品已归档，未删除历史引用。
 - 旧 `internal_sku_channels` 已冻结：运行时不再读、不再写，也不再有视图或触发器依赖。
-- 空库从迁移 `001` 顺序执行到 `167` 已通过；新库不再保留任何旧履约影子同步触发器。
+- 空库从迁移 `001` 顺序执行到 `168` 已通过；新库不再保留任何旧履约影子同步触发器。
 - 无主路由的活动商品会进入“未路由”，不自动猜测渠道。
 
 当前本地仍需业务处理的数据：
@@ -751,7 +753,21 @@ npm run audit:finance -- --strict
 
 ### 阶段 6：停止旧写路径并删除兼容层
 
-状态：履约与财务派生写入路径已在本地收敛；商品、成本、人工配置的全局兼容清理与生产观察期仍需后续完成。
+状态：本地运行期旧写路径已收敛；兼容数据表和冻结字段保留到生产观察期结束。
+
+本地已完成：
+
+- 删除会直接写已改名订单项列的 `reclassify-post-cutover.ts` 和
+  `merge-duplicate-products.ts`。
+- 删除重复的 `finance:rebuild-cutover` 入口，部署脚本统一调用
+  `finance:rebuild-derived --execute --confirm=REBUILD_DERIVED`。
+- 删除失效的 `finance:sync` 脚本别名。
+- 商品来源筛选、归一纠正、成本分支、人工 SKU 清单统一读取
+  `product_catalog.source_kind` 与 `internal_sku_id`。
+- 商品创建写入口显式写入 `source_kind`，数据库约束只允许
+  `affiliate_dash / work_order / third_party_voucher / manual / unclassified`。
+- `product_channel_capabilities`、`manual_sku_registry`、`internal_sku_channels` 和历史
+  `legacy_*` 字段继续保留为审计留存，不在生产观察期前删除。
 
 只有前五个阶段持续稳定后才允许：
 
@@ -845,14 +861,13 @@ docs/archive/
 
 ## 十三、当前下一步
 
-本轮只完成文档和计划，不修改业务代码、不执行生产数据清理。
+本地阶段 0–6 已按硬切方案完成，生产仍停留在迁移 `146`。后续顺序固定为：
 
-后续按以下顺序启动：
-
-1. 完成阶段 1 的只读审计脚本与冲突清单。
-2. 确定 `internal_skus`、`sku_channel_routes`、`product_catalog.source_kind`
-   的最终字段和迁移顺序。
-3. 先建立投影，不直接切换写路径。
-4. 清理派生数据前先做可恢复备份。
-5. 每个阶段单独验收，不合并成一次性大迁移。
+1. 生成生产升级清单并做全量备份，不在本地继续扩展新模型。
+2. 在生产依次执行迁移 `147 → 168`，每阶段运行对应严格审计；
+   无法确定的数据进入未路由或待分类，不做猜测。
+3. 执行一次 `finance:rebuild-derived` 的 dry-run，核对 A 级数据守恒后，
+   再按窗口执行 `--execute --confirm=REBUILD_DERIVED`。
+4. 观察一个完整财务期间，确认页面、履约、事实和总账持续对平。
+5. 观察期结束后，再单独发布兼容表、旧脚本别名和 `legacy_*` 字段的删除迁移。
 
diff --git a/docs/部署启动与数据库重建.md b/docs/部署启动与数据库重建.md
index 7964893b..d64fce9e 100644
--- a/docs/部署启动与数据库重建.md
+++ b/docs/部署启动与数据库重建.md
@@ -219,7 +219,7 @@ docker compose ps
 docker compose logs -f backend
 ```
 
-## 财务/成本上线后的初始化（迁移 103–105）
+## 财务/成本上线后的初始化（当前开发基线 168）
 
 代码与迁移只负责建表；**存量订单回填、备用金账户、积分余额、商品目录、人工 SKU 不会自动创建**。
 部署成功后按「回填 → 商品初始化 → 财务同步 → 验收」四步走：
@@ -234,7 +234,7 @@ bash deploy/post-deploy.sh --only=backfill      # ① 收入回填 + ② 履约
 > 不要在商品目录为空时直接跑 `--only=sync`：财务同步会为每个未归一订单项写一条
 > `product_mapping_missing` 成本异常（生产规模 90 天实测约 36 万条），后台异常队列会被淹没。
 
-脚本包含 `revenue:backfill`、渠道/成本管道重建（`finance:rebuild-cutover`）与只读验收；任何一步都能重跑，
+脚本包含 `revenue:backfill`、财务派生数据重建（`finance:rebuild-derived`）与只读验收；任何一步都能重跑，
 `--only=backfill|sync|verify` 可单独执行。
 
 > 生产 backend 镜像没有 `tsx` 与 `scripts/`，脚本通过 `tools` 镜像执行
@@ -255,14 +255,15 @@ bash deploy/post-deploy.sh --only=backfill      # ① 收入回填 + ② 履约
 商品归一完成后执行：
 
 ```bash
-bash deploy/post-deploy.sh --only=sync          # ③ 成本快照 / 销售事实
+bash deploy/post-deploy.sh --only=sync          # ③ 成本快照 / 销售事实 / 总账调整
 ```
 
 > 工具镜像每次运行都会重建（层缓存下只需几秒），确保 `git pull` 后执行的是当前脚本。
 
 ### 4. 总账与验收
 
-5. 财务 → 总账与对账 → 同步销售事实到总账 → 检查试算平衡；按需关账/导入平台账单。
+5. 财务 → 总账与对账 → 检查试算平衡；`post-deploy.sh` 已按日追加销售事实调整凭证，
+   之后按需关账/导入平台账单。
 
 ```bash
 bash deploy/post-deploy.sh --only=verify        # ④ 只读验收
diff --git a/scripts/verify-finance-launch.sql b/scripts/verify-finance-launch.sql
index 1df0af8c..854ee9fa 100644
--- a/scripts/verify-finance-launch.sql
+++ b/scripts/verify-finance-launch.sql
@@ -249,7 +249,7 @@ INSERT INTO _launch_checks
 SELECT 14, '14', '销售事实已生成（sales_daily_facts）',
        v::text, '> 0',
        CASE WHEN v > 0 THEN 'PASS' ELSE 'FAIL' END,
-       '跑 finance:rebuild-cutover（post-deploy.sh 会按窗口执行）；定时任务只回看水位窗口'
+       '跑 finance:rebuild-derived（post-deploy.sh 会按窗口执行）；定时任务只回看水位窗口'
 FROM (SELECT count(*) AS v FROM sales_daily_facts) s;
 
 -- 15 近 7 天成本覆盖（仅提示，不阻断上线） ---------------------------------