HEL-282: 写库路径事务提交与审计留痕自查修复

同类未提交即 close 回滚、业务与审计拆成两笔事务的路径一并收进可嵌套事务边界。

Co-authored-by: Cursor <cursoragent@cursor.com>
Co-authored-by: multica-agent <github@multica.ai>

server.py

@@ -18,7 +18,7 @@ from bank_importer import (
     manual_records, master_data, matching, multipart, period_close, personal_transit,
     positions, reminders, settings, subjects,
 )
-from bank_importer.db import connect, migrate, utc_now
+from bank_importer.db import connect, migrate, transaction, utc_now
 
 
 ROOT = Path(__file__).resolve().parent
@@ -2615,22 +2615,22 @@ class AppHandler(SimpleHTTPRequestHandler):
                 )
                 return
             try:
-                result = matching.reconcile_rows(connection, writable, actor=user)
+                with transaction(connection):
+                    result = matching.reconcile_rows(connection, writable, actor=user)
+                    ledger_events.reconcile_bank_events(connection, actor=user)
+                    result["late_arrivals"] = late
+                    auth.audit(
+                        connection, "transfer_reconcile", actor=user,
+                        target=f"rows:{len(writable)}",
+                        detail=(
+                            f"created:{result['created_events']};"
+                            f"updated:{result['updated_events']};late:{late}"
+                        ),
+                        ip=self._client_ip,
+                    )
             except Exception as exc:
                 self._send_json(500, {"status": "error", "message": f"重跑匹配失败：{exc}"})
                 return
-            try:
-                ledger_events.reconcile_bank_events(connection, actor=user)
-            except Exception as exc:
-                self._send_json(500, {"status": "error", "message": f"同步往来事件失败：{exc}"})
-                return
-            result["late_arrivals"] = late
-            auth.audit(
-                connection, "transfer_reconcile", actor=user,
-                target=f"rows:{len(writable)}",
-                detail=f"created:{result['created_events']};updated:{result['updated_events']};late:{late}",
-                ip=self._client_ip,
-            )
             self._send_json(200, {"status": "ok", "matching": result, "late_arrivals": late})
         finally:
             connection.close()
@@ -2660,19 +2660,21 @@ class AppHandler(SimpleHTTPRequestHandler):
                 return
             try:
                 period_close.assert_event_writable(connection, event_id)
-                payload = matching.apply_manual_decision(
+                with transaction(connection):
-                    connection,
+                    payload = matching.apply_manual_decision(
-                    event_id,
+                        connection,
-                    action,
+                        event_id,
-                    reason=str(data.get("reason") or ""),
+                        action,
-                    expected_revision=expected_revision,
+                        reason=str(data.get("reason") or ""),
-                    request_key=str(data.get("request_key") or "") or None,
+                        expected_revision=expected_revision,
-                    actor=user,
+                        request_key=str(data.get("request_key") or "") or None,
-                    source_row_ids=[int(item) for item in source_row_ids]
+                        actor=user,
-                    if source_row_ids
+                        source_row_ids=[int(item) for item in source_row_ids]
-                    else None,
+                        if source_row_ids
-                    participant=data.get("participant"),
+                        else None,
-                )
+                        participant=data.get("participant"),
+                    )
+                    ledger_events.reconcile_bank_events(connection, actor=user)
             except period_close.PeriodLockedError as exc:
                 self._send_json(409, {"status": "error", "message": str(exc), "year_month": exc.year_month})
                 return
@@ -2682,8 +2684,6 @@ class AppHandler(SimpleHTTPRequestHandler):
             except matching.MatchInputError as exc:
                 self._send_json(400, {"status": "error", "message": str(exc)})
                 return
-            try:
-                ledger_events.reconcile_bank_events(connection, actor=user)
             except Exception as exc:
                 self._send_json(500, {"status": "error", "message": f"同步往来事件失败：{exc}"})
                 return
@@ -2976,19 +2976,21 @@ class AppHandler(SimpleHTTPRequestHandler):
             reason = str(data.get("reason") or "").strip() or "公司端确认单边流水"
             try:
                 period_close.assert_event_writable(connection, event_id)
-                payload = matching.apply_manual_decision(
+                with transaction(connection):
-                    connection,
+                    payload = matching.apply_manual_decision(
-                    event_id,
+                        connection,
-                    "assign_participant",
+                        event_id,
-                    reason=reason,
+                        "assign_participant",
-                    expected_revision=expected_revision,
+                        reason=reason,
-                    request_key=request_key,
+                        expected_revision=expected_revision,
-                    actor=user,
+                        request_key=request_key,
-                    participant={
+                        actor=user,
-                        "role": role,
+                        participant={
-                        "company_id": counterparty_company_id,
+                            "role": role,
-                    },
+                            "company_id": counterparty_company_id,
-                )
+                        },
+                    )
+                    ledger_events.reconcile_bank_events(connection, actor=user)
             except period_close.PeriodLockedError as exc:
                 self._send_json(409, {"status": "error", "message": str(exc), "year_month": exc.year_month})
                 return
@@ -2998,8 +3000,6 @@ class AppHandler(SimpleHTTPRequestHandler):
             except matching.MatchInputError as exc:
                 self._send_json(400, {"status": "error", "message": str(exc)})
                 return
-            try:
-                ledger_events.reconcile_bank_events(connection, actor=user)
             except Exception as exc:
                 self._send_json(500, {"status": "error", "message": f"同步往来事件失败：{exc}"})
                 return
@@ -3417,51 +3417,56 @@ class AppHandler(SimpleHTTPRequestHandler):
                 period_close.assert_ledger_writable(connection, event_id)
                 if action in ("adjust", "reverse") and data.get("effective_at"):
                     period_close.assert_date_writable(connection, str(data.get("effective_at")))
-                if action == "reverse":
+                if action not in ("reverse", "adjust", "reopen"):
-                    event_id, _revision_id = ledger_events.create_reversal(
-                        connection, event_id,
-                        source_kind="adjustment",
-                        source_revision_token=None,
-                        effective_at=data.get("effective_at") or None,
-                        reason=reason, actor=user, idempotency_key=request_key,
-                    )
-                    outcome: dict[str, object] = {
-                        "action": "reverse", "ledger_event_id": event_id,
-                    }
-                elif action == "adjust":
-                    try:
-                        effective_at = str(data.get("effective_at") or "")
-                        amount = str(data.get("amount") or "")
-                        currency = str(data.get("currency") or "")
-                        payer = int(data["payer_company_id"])
-                        payee = int(data["payee_company_id"])
-                        perspective = int(data["perspective_company_id"])
-                        subject_code = str(data.get("subject_code") or "")
-                    except (KeyError, TypeError, ValueError):
-                        self._send_json(
-                            400, {"status": "error", "message": "adjust 参数不完整或无效。"}
-                        )
-                        return
-                    event_id, _revision_id = ledger_events.create_adjustment(
-                        connection, event_id,
-                        effective_at=effective_at, amount=amount, currency=currency,
-                        payer_company_id=payer, payee_company_id=payee,
-                        perspective_company_id=perspective, subject_code=subject_code,
-                        reason=reason, actor=user, idempotency_key=request_key,
-                    )
-                    outcome = {"action": "adjust", "ledger_event_id": event_id}
-                elif action == "reopen":
-                    event_id, _revision_id = ledger_events.reopen_subject(
-                        connection, event_id, reason=reason, actor=user,
-                        idempotency_key=request_key,
-                    )
-                    outcome = {"action": "reopen", "ledger_event_id": event_id}
-                else:
                     self._send_json(
                         400,
                         {"status": "error", "message": "action 必须是 reverse、adjust 或 reopen。"},
                     )
                     return
+                with transaction(connection):
+                    if action == "reverse":
+                        event_id, _revision_id = ledger_events.create_reversal(
+                            connection, event_id,
+                            source_kind="adjustment",
+                            source_revision_token=None,
+                            effective_at=data.get("effective_at") or None,
+                            reason=reason, actor=user, idempotency_key=request_key,
+                        )
+                        outcome = {
+                            "action": "reverse", "ledger_event_id": event_id,
+                        }
+                    elif action == "adjust":
+                        try:
+                            effective_at = str(data.get("effective_at") or "")
+                            amount = str(data.get("amount") or "")
+                            currency = str(data.get("currency") or "")
+                            payer = int(data["payer_company_id"])
+                            payee = int(data["payee_company_id"])
+                            perspective = int(data["perspective_company_id"])
+                            subject_code = str(data.get("subject_code") or "")
+                        except (KeyError, TypeError, ValueError):
+                            self._send_json(
+                                400, {"status": "error", "message": "adjust 参数不完整或无效。"}
+                            )
+                            return
+                        event_id, _revision_id = ledger_events.create_adjustment(
+                            connection, event_id,
+                            effective_at=effective_at, amount=amount, currency=currency,
+                            payer_company_id=payer, payee_company_id=payee,
+                            perspective_company_id=perspective, subject_code=subject_code,
+                            reason=reason, actor=user, idempotency_key=request_key,
+                        )
+                        outcome = {"action": "adjust", "ledger_event_id": event_id}
+                    else:
+                        event_id, _revision_id = ledger_events.reopen_subject(
+                            connection, event_id, reason=reason, actor=user,
+                            idempotency_key=request_key,
+                        )
+                        outcome = {"action": "reopen", "ledger_event_id": event_id}
+                    auth.audit(
+                        connection, f"ledger_{action}", actor=user,
+                        target=f"ledger_event:{event_id}", detail=reason, ip=self._client_ip,
+                    )
             except period_close.PeriodLockedError as exc:
                 self._send_json(409, {"status": "error", "message": str(exc), "year_month": exc.year_month})
                 return
@@ -3471,10 +3476,6 @@ class AppHandler(SimpleHTTPRequestHandler):
             except ledger_events.LedgerInputError as exc:
                 self._send_json(400, {"status": "error", "message": str(exc)})
                 return
-            auth.audit(
-                connection, f"ledger_{action}", actor=user,
-                target=f"ledger_event:{event_id}", detail=reason, ip=self._client_ip,
-            )
             self._send_json(200, {"status": "ok", **outcome})
         finally:
             connection.close()

src/bank_importer/auth.py

@@ -18,7 +18,7 @@ import secrets
 import sqlite3
 import string
 
-from .db import utc_now
+from .db import transaction, utc_now
 
 
 MIN_PASSWORD_LENGTH = 8
@@ -308,7 +308,7 @@ def audit(
     ip: str | None = None,
 ) -> None:
     """Append an audit log entry. Never pass passwords in ``detail``."""
-    with connection:
+    with transaction(connection):
         connection.execute(
             """
             INSERT INTO audit_log (

src/bank_importer/calculation.py

@@ -7,8 +7,8 @@ from decimal import Decimal, InvalidOperation
 import json
 import sqlite3
 
-from .db import utc_now
+from .db import transaction, utc_now
-from . import master_data, matching
+from . import auth, master_data, matching
 
 
 SETTING_START_DATE = "calculation_start_date"
@@ -81,7 +81,7 @@ def set_calculation_start_date(
         raise LockedError("已有结账月份，起算日已锁定。")
     before = get_calculation_start_date(connection)
     now = utc_now()
-    with connection:
+    with transaction(connection):
         connection.execute(
             """
             INSERT INTO system_settings (key, value, updated_at, updated_by)
@@ -185,7 +185,7 @@ def create_opening_balance(
         raise ConflictError("该对公司已有确认期初，请使用修订。")
     revision = _next_revision(connection, low_id, high_id)
     now = utc_now()
-    with connection:
+    with transaction(connection):
         cursor = connection.execute(
             """
             INSERT INTO opening_balance_revisions (
@@ -235,7 +235,7 @@ def confirm_opening_balance(
     reason = str(reason or "").strip()
     if len(reason) < 2:
         raise ValueError("确认期初必须填写原因。")
-    with connection:
+    with transaction(connection):
         connection.execute(
             """
             UPDATE opening_balance_revisions SET status = 'confirmed', reason = ?
@@ -278,7 +278,7 @@ def revise_opening_balance(
     high_id = int(row["company_id_high"])
     revision = _next_revision(connection, low_id, high_id)
     now = utc_now()
-    with connection:
+    with transaction(connection):
         connection.execute(
             "UPDATE opening_balance_revisions SET status = 'superseded' WHERE id = ?",
             (revision_id,),
@@ -333,7 +333,7 @@ def void_opening_balance(
     reason = str(reason or "").strip()
     if len(reason) < 2:
         raise ValueError("作废期初必须填写原因。")
-    with connection:
+    with transaction(connection):
         connection.execute(
             "UPDATE opening_balance_revisions SET status = 'void', reason = ? WHERE id = ?",
             (reason, revision_id),
@@ -551,7 +551,7 @@ def recalculate_coverage_gaps(connection: sqlite3.Connection) -> int:
         "SELECT * FROM bank_accounts WHERE status = 'active'"
     ).fetchall()
     rebuilt = 0
-    with connection:
+    with transaction(connection):
         for account in accounts:
             connection.execute(
                 """
@@ -668,7 +668,7 @@ def submit_no_business_attestation(
     if account["company_id"] != company_id:
         raise ValueError("只能为本公司账户提交说明。")
     now = utc_now()
-    with connection:
+    with transaction(connection):
         cursor = connection.execute(
             """
             INSERT INTO no_business_attestations (
@@ -688,6 +688,13 @@ def submit_no_business_attestation(
             ),
         )
         attestation_id = int(cursor.lastrowid)
+        auth.audit(
+            connection,
+            "attestation_submit",
+            actor=actor,
+            target=f"attestation:{attestation_id}",
+            detail=f"account:{bank_account_id};gap:{gap_start}..{gap_end}",
+        )
     return attestation_payload(connection, attestation_id)
 
 
@@ -712,7 +719,7 @@ def review_no_business_attestation(
         raise ValueError("审核必须填写理由。")
     status = "approved" if decision == "approve" else "rejected"
     now = utc_now()
-    with connection:
+    with transaction(connection):
         connection.execute(
             """
             UPDATE no_business_attestations
@@ -748,6 +755,13 @@ def review_no_business_attestation(
                 """,
                 (row["bank_account_id"], row["gap_end"], row["gap_start"]),
             )
+        auth.audit(
+            connection,
+            f"attestation_{decision}",
+            actor=actor,
+            target=f"attestation:{attestation_id}",
+            detail=review_reason,
+        )
     return attestation_payload(connection, attestation_id)
 
 

src/bank_importer/db.py

@@ -10,10 +10,12 @@ version order; each records itself in ``schema_migrations`` so re-running
 from __future__ import annotations
 
 import argparse
+from contextlib import contextmanager
 from dataclasses import dataclass
 from datetime import datetime, timezone
 from pathlib import Path
 import sqlite3
+from typing import Iterator
 
 
 DEFAULT_DB_PATH = Path("data/app.db")
@@ -23,6 +25,31 @@ def utc_now() -> str:
     return datetime.now(timezone.utc).isoformat()
 
 
+@contextmanager
+def transaction(connection: sqlite3.Connection) -> Iterator[sqlite3.Connection]:
+    """Own a write transaction only when the caller has not already started one.
+
+    Nested helpers join the outer boundary so business rows and their audit
+    trail commit or roll back together. Standalone callers still commit before
+    return, so ``connection.close()`` cannot silently drop the work (HEL-270).
+    ``sqlite3.Connection`` as a context manager always commits on exit even
+    when it did not begin the transaction; do not use it for nestable writes.
+    """
+    began = False
+    if not connection.in_transaction:
+        connection.execute("BEGIN IMMEDIATE")
+        began = True
+    try:
+        yield connection
+    except Exception:
+        if began:
+            connection.rollback()
+        raise
+    else:
+        if began:
+            connection.commit()
+
+
 @dataclass(frozen=True)
 class Migration:
     version: int

src/bank_importer/importing.py

@@ -650,6 +650,14 @@ def review_sheets(
                 actor=actor,
             )
             ledger_events.reconcile_bank_events(connection, actor=actor)
+        if updated:
+            auth.audit(
+                connection,
+                f"sheet_{decision}",
+                actor=actor,
+                target=f"batch:{batch_id}",
+                detail=f"sheets:{','.join(updated)}" + (f";reason:{reason}" if reason else ""),
+            )
         if began:
             connection.commit()
     except Exception:
@@ -657,14 +665,6 @@ def review_sheets(
             connection.rollback()
         raise
 
-    if updated:
-        auth.audit(
-            connection,
-            f"sheet_{decision}",
-            actor=actor,
-            target=f"batch:{batch_id}",
-            detail=f"sheets:{','.join(updated)}" + (f";reason:{reason}" if reason else ""),
-        )
     payload: dict[str, object] = {"updated": updated, "already": already}
     if matching_result is not None:
         payload["matching"] = matching_result

src/bank_importer/ledger_events.py

@@ -18,7 +18,7 @@ from decimal import Decimal, InvalidOperation
 import json
 import sqlite3
 
-from .db import utc_now
+from .db import transaction, utc_now
 from .subjects import MIRROR, SUBJECTS, mirror_subject
 
 
@@ -428,26 +428,30 @@ def reopen_subject(
         raise LedgerInputError(
             "该事件没有银行来源，无法重新进入科目审核；请改用调整或冲销。"
         )
-    if not _has_reversal(connection, ledger_event_id):
-        create_reversal(
-            connection, ledger_event_id,
-            source_kind=current["source_kind"],
-            source_revision_token=current["source_revision_token"],
-            reason="科目复核：原确认事件冲销",
-            actor=actor,
-            idempotency_key=(idempotency_key + ":rev" if idempotency_key else None),
-            rule_version=current["rule_version"],
-        )
     ev = connection.execute(
         "SELECT * FROM eligible_intercompany_events WHERE event_id = ?",
         (bank_claim["bank_event_id"],),
     ).fetchone()
     if ev is None:
         raise LedgerInputError("银行事件已不再纳入往来，无法重新入账。")
-    event_id, revision_id = _create_bank_event(
+    # One nestable transaction: reversal, replacement event, source re-claim
-        connection, ev, actor, reason="科目复核后重新入账，待确认科目",
+    # and suggestions commit together. create_event used to commit on its own,
-        replacing_claim=bank_claim,
+    # leaving the bank-source UPDATE uncommitted for connection.close().
-    )
+    with transaction(connection):
+        if not _has_reversal(connection, ledger_event_id):
+            create_reversal(
+                connection, ledger_event_id,
+                source_kind=current["source_kind"],
+                source_revision_token=current["source_revision_token"],
+                reason="科目复核：原确认事件冲销",
+                actor=actor,
+                idempotency_key=(idempotency_key + ":rev" if idempotency_key else None),
+                rule_version=current["rule_version"],
+            )
+        event_id, revision_id = _create_bank_event(
+            connection, ev, actor, reason="科目复核后重新入账，待确认科目",
+            replacing_claim=bank_claim,
+        )
     return event_id, revision_id
 
 
@@ -553,51 +557,52 @@ def _create_bank_event(
     reason: str,
     replacing_claim: sqlite3.Row | None = None,
 ) -> tuple[int, int]:
-    event_id, revision_id = create_event(
+    with transaction(connection):
-        connection,
+        event_id, revision_id = create_event(
-        state="pending_subject",
+            connection,
-        effective_at=event["effective_at"],
+            state="pending_subject",
-        amount=event["amount"],
+            effective_at=event["effective_at"],
-        currency=event["currency"],
+            amount=event["amount"],
-        payer_company_id=event["payer_company_id"],
+            currency=event["currency"],
-        payee_company_id=event["payee_company_id"],
+            payer_company_id=event["payer_company_id"],
-        perspective_company_id=None,
+            payee_company_id=event["payee_company_id"],
-        subject_code=None,
+            perspective_company_id=None,
-        source_kind="bank",
+            subject_code=None,
-        source_revision_token=event["decision_id"],
+            source_kind="bank",
-        posting_kind="normal",
+            source_revision_token=event["decision_id"],
-        rule_version=SUBJECT_RULE_VERSION,
+            posting_kind="normal",
-        evidence_json=json.dumps(
+            rule_version=SUBJECT_RULE_VERSION,
-            {
+            evidence_json=json.dumps(
-                "bank_event_id": event["event_id"],
+                {
-                "decision_id": event["decision_id"],
+                    "bank_event_id": event["event_id"],
-                "pairing": event["pairing"],
+                    "decision_id": event["decision_id"],
-                "evidence_count": event["evidence_count"],
+                    "pairing": event["pairing"],
-            },
+                    "evidence_count": event["evidence_count"],
-            ensure_ascii=False,
+                },
-        ),
+                ensure_ascii=False,
-        actor=actor,
+            ),
-        reason=reason,
+            actor=actor,
-    )
+            reason=reason,
-    if replacing_claim is not None:
-        connection.execute(
-            """
-            UPDATE ledger_event_bank_sources SET ledger_event_id = ?
-            WHERE bank_event_id = ?
-            """,
-            (event_id, event["event_id"]),
         )
-    else:
+        if replacing_claim is not None:
-        connection.execute(
+            connection.execute(
-            """
+                """
-            INSERT INTO ledger_event_bank_sources (bank_event_id, ledger_event_id)
+                UPDATE ledger_event_bank_sources SET ledger_event_id = ?
-            VALUES (?, ?)
+                WHERE bank_event_id = ?
-            """,
+                """,
-            (event["event_id"], event_id),
+                (event_id, event["event_id"]),
-        )
+            )
-    from .subjects import store_suggestions
+        else:
+            connection.execute(
+                """
+                INSERT INTO ledger_event_bank_sources (bank_event_id, ledger_event_id)
+                VALUES (?, ?)
+                """,
+                (event["event_id"], event_id),
+            )
+        from .subjects import store_suggestions
 
-    store_suggestions(connection, event_id)
+        store_suggestions(connection, event_id)
     return event_id, revision_id
 
 

src/bank_importer/master_data.py

@@ -17,7 +17,7 @@ import json
 import re
 import sqlite3
 
-from .db import utc_now
+from .db import transaction, utc_now
 
 
 ACCOUNT_TYPES = ("基本户", "一般户", "专用户")
@@ -143,7 +143,7 @@ def create_company(
         raise ValueError("公司名称不能为空。")
     now = utc_now()
     try:
-        with connection:
+        with transaction(connection):
             cursor = connection.execute(
                 """
                 INSERT INTO companies (
@@ -153,16 +153,15 @@ def create_company(
                 (name, (credit_code or "").strip() or None,
                  (cashier_name or "").strip() or None, now, now),
             )
+            company_id = int(cursor.lastrowid)
+            record_change(
+                connection, "company", company_id, "create",
+                None, {"name": name, "credit_code": credit_code or None,
+                       "cashier_name": cashier_name or None, "status": "active"},
+                None, actor,
+            )
     except sqlite3.IntegrityError as exc:
         raise ConflictError("公司名称已存在。") from exc
-    company_id = int(cursor.lastrowid)
-    with connection:
-        record_change(
-            connection, "company", company_id, "create",
-            None, {"name": name, "credit_code": credit_code or None,
-                   "cashier_name": cashier_name or None, "status": "active"},
-            None, actor,
-        )
     return company_id
 
 
@@ -210,7 +209,7 @@ def submit_bank_account(
 
     if existing is None:
         try:
-            with connection:
+            with transaction(connection):
                 cursor = connection.execute(
                     """
                     INSERT INTO bank_accounts (
@@ -222,23 +221,22 @@ def submit_bank_account(
                     (company_id, number, holder, bank, kind,
                      requested_from, actor["id"] if actor else None, now, now),
                 )
+                account_id = int(cursor.lastrowid)
+                record_change(
+                    connection, "bank_account", account_id, "submit", None,
+                    {"company_id": company_id, "account_number": number,
+                     "bank_name": bank, "account_type": kind, "status": "pending",
+                     "effective_from": requested_from},
+                    None, actor,
+                )
         except sqlite3.IntegrityError as exc:
             # Lost a concurrent-insert race on the UNIQUE constraint.
             raise ConflictError("该银行账号已登记，请等待现有申请处理。") from exc
-        account_id = int(cursor.lastrowid)
-        with connection:
-            record_change(
-                connection, "bank_account", account_id, "submit", None,
-                {"company_id": company_id, "account_number": number,
-                 "bank_name": bank, "account_type": kind, "status": "pending",
-                 "effective_from": requested_from},
-                None, actor,
-            )
         return get_account(connection, account_id)
 
     if existing["status"] == "returned" and existing["company_id"] == company_id:
         before = _snapshot(existing)
-        with connection:
+        with transaction(connection):
             connection.execute(
                 """
                 UPDATE bank_accounts
@@ -287,7 +285,7 @@ def review_bank_account(
         if account["status"] != "pending":
             raise ConflictError("只有待复核的账户可以审核通过。")
         start = validate_date(effective_from, "启用日期") or account["effective_from"] or today
-        with connection:
+        with transaction(connection):
             connection.execute(
                 """
                 UPDATE bank_accounts
@@ -306,7 +304,7 @@ def review_bank_account(
             raise ConflictError("只有待复核的账户可以退回。")
         if reason is None:
             raise ValueError("退回必须填写原因。")
-        with connection:
+        with transaction(connection):
             connection.execute(
                 """
                 UPDATE bank_accounts
@@ -326,7 +324,7 @@ def review_bank_account(
         if reason is None:
             raise ValueError("停用必须填写原因。")
         end = validate_date(effective_to, "停用日期") or today
-        with connection:
+        with transaction(connection):
             connection.execute(
                 """
                 UPDATE bank_accounts
@@ -448,7 +446,7 @@ def add_alias(
     if start and end and end < start:
         raise ValueError("别名失效日期不能早于生效日期。")
     try:
-        with connection:
+        with transaction(connection):
             cursor = connection.execute(
                 """
                 INSERT INTO account_aliases (
@@ -459,17 +457,16 @@ def add_alias(
                 (account_id, alias_kind, value, rank, start, end,
                  actor["id"] if actor else None, utc_now()),
             )
+            alias_id = int(cursor.lastrowid)
+            record_change(
+                connection, "account_alias", alias_id, "create", None,
+                {"bank_account_id": account_id, "alias_kind": alias_kind,
+                 "alias_value": value, "priority": rank,
+                 "effective_from": start, "effective_to": end},
+                None, actor,
+            )
     except sqlite3.IntegrityError as exc:
         raise ConflictError("该账户下相同别名已存在。") from exc
-    alias_id = int(cursor.lastrowid)
-    with connection:
-        record_change(
-            connection, "account_alias", alias_id, "create", None,
-            {"bank_account_id": account_id, "alias_kind": alias_kind,
-             "alias_value": value, "priority": rank,
-             "effective_from": start, "effective_to": end},
-            None, actor,
-        )
     return alias_id
 
 

src/bank_importer/matching.py

@@ -33,7 +33,7 @@ import re
 import sqlite3
 
 from .auth import audit
-from .db import utc_now
+from .db import transaction, utc_now
 from .master_data import (
     is_identifiable,
     normalize_account_number,
@@ -1457,36 +1457,36 @@ def rebuild_current_projection(connection: sqlite3.Connection) -> int:
     no current pointer and no claims. Returns the number of current decisions
     rebuilt. Intended as a recovery/consistency entry point.
     """
-    connection.execute("DELETE FROM transfer_observation_claims")
-    connection.execute("DELETE FROM current_transfer_decisions")
-    events = connection.execute(
-        """
-        SELECT e.id AS event_id,
-               (SELECT d2.id FROM transfer_match_decisions d2
-                 WHERE d2.event_id = e.id
-                 ORDER BY d2.revision DESC LIMIT 1) AS latest_id
-        FROM canonical_transfer_events e
-        WHERE e.lifecycle = 'active'
-        """
-    ).fetchall()
     rebuilt = 0
-    for event in events:
+    with transaction(connection):
-        if event["latest_id"] is None:
+        connection.execute("DELETE FROM transfer_observation_claims")
-            continue
+        connection.execute("DELETE FROM current_transfer_decisions")
-        latest = connection.execute(
+        events = connection.execute(
-            "SELECT mode FROM transfer_match_decisions WHERE id = ?",
-            (event["latest_id"],),
-        ).fetchone()
-        if latest is None or latest["mode"] == MODE_REVERSAL:
-            continue
-        observations = connection.execute(
             """
-            SELECT source_row_id FROM transfer_decision_observations
+            SELECT e.id AS event_id,
-            WHERE decision_id = ? ORDER BY id
+                   (SELECT d2.id FROM transfer_match_decisions d2
+                     WHERE d2.event_id = e.id
+                     ORDER BY d2.revision DESC LIMIT 1) AS latest_id
+            FROM canonical_transfer_events e
+            WHERE e.lifecycle = 'active'
             """,
-            (event["latest_id"],),
         ).fetchall()
-        with connection:
+        for event in events:
+            if event["latest_id"] is None:
+                continue
+            latest = connection.execute(
+                "SELECT mode FROM transfer_match_decisions WHERE id = ?",
+                (event["latest_id"],),
+            ).fetchone()
+            if latest is None or latest["mode"] == MODE_REVERSAL:
+                continue
+            observations = connection.execute(
+                """
+                SELECT source_row_id FROM transfer_decision_observations
+                WHERE decision_id = ? ORDER BY id
+                """,
+                (event["latest_id"],),
+            ).fetchall()
             connection.execute(
                 """
                 INSERT OR REPLACE INTO current_transfer_decisions (event_id, decision_id)
@@ -1502,7 +1502,7 @@ def rebuild_current_projection(connection: sqlite3.Connection) -> int:
                     """,
                     (observation["source_row_id"], event["event_id"], event["latest_id"]),
                 )
-        rebuilt += 1
+            rebuilt += 1
     return rebuilt
 
 

src/bank_importer/period_close.py

@@ -16,7 +16,7 @@ import json
 import re
 import sqlite3
 
-from .db import utc_now
+from .db import transaction, utc_now
 from . import calculation, dashboard, settings as settings_mod
 
 
@@ -237,10 +237,9 @@ def record_late_arrivals(
         return 0
     now = utc_now()
     inserted = 0
-    # One transaction so the rows and their audit trail commit or roll back
+    # Nestable transaction: rows and their audit trail commit or roll back
-    # together; without it the caller's connection.close() silently rolled
+    # together. ``with connection:`` would commit an outer caller early.
-    # the late-arrival records back while the API still reported them.
+    with transaction(connection):
-    with connection:
         for row_id, year_month in items:
             existing = connection.execute(
                 "SELECT id FROM period_late_arrivals WHERE source_row_id = ?",
@@ -530,7 +529,7 @@ def ensure_pending_tasks(
     first = earliest_month(connection) or last
     created: list[str] = []
     month = first
-    with connection:
+    with transaction(connection):
         while month <= last:
             existing = _current_run(connection, month)
             if existing is None:
@@ -598,7 +597,7 @@ def execute_close(
     snapshot = build_snapshot(connection, year_month)
     digest = _hash_payload(snapshot)
     now = utc_now()
-    with connection:
+    with transaction(connection):
         if current is not None and current["status"] == "pending":
             version = int(current["version"])
             report_no = _report_no(year_month, version)
@@ -665,7 +664,7 @@ def mark_close_failed(
     reason = str(reason or "").strip() or "结账失败"
     current = _current_run(connection, year_month)
     now = utc_now()
-    with connection:
+    with transaction(connection):
         if current is None:
             version = 1
             connection.execute(
@@ -727,7 +726,7 @@ def request_reopen(
     if pending is not None:
         raise PeriodConflictError("该账期已有待审批的重开申请。")
     now = utc_now()
-    with connection:
+    with transaction(connection):
         cursor = connection.execute(
             """
             INSERT INTO period_reopen_requests (
@@ -786,7 +785,7 @@ def decide_reopen(
     close_run = connection.execute(
         "SELECT * FROM period_close_runs WHERE id = ?", (row["period_close_id"],)
     ).fetchone()
-    with connection:
+    with transaction(connection):
         if approve:
             window_end = (
                 datetime.now(timezone.utc) + timedelta(days=int(row["window_days"]))
@@ -873,7 +872,7 @@ def expire_reopen_windows(
     for row in rows:
         year_month = row["year_month"]
         now = utc_now()
-        with connection:
+        with transaction(connection):
             connection.execute(
                 """
                 UPDATE period_close_runs

src/bank_importer/personal_transit.py

@@ -12,7 +12,7 @@ from __future__ import annotations
 
 import sqlite3
 
-from .db import utc_now
+from .db import transaction, utc_now
 from .master_data import (
     ConflictError,
     mask_account_number,
@@ -67,7 +67,7 @@ def submit_mapping(
     ).fetchone()
     if existing is None:
         try:
-            with connection:
+            with transaction(connection):
                 cursor = connection.execute(
                     """
                     INSERT INTO personal_transit_mappings (
@@ -81,22 +81,21 @@ def submit_mapping(
                         start, actor["id"] if actor else None, now, now,
                     ),
                 )
+                mapping_id = int(cursor.lastrowid)
+                record_change(
+                    connection, "personal_transit_mapping", mapping_id, "submit", None,
+                    {"account_number": number, "account_name": holder,
+                     "represented_company_id": represented_company_id,
+                     "allowed_direction": direction, "status": "pending",
+                     "effective_from": start},
+                    None, actor,
+                )
         except sqlite3.IntegrityError as exc:
             raise ConflictError("该个人过账账号已登记，请等待现有申请处理。") from exc
-        mapping_id = int(cursor.lastrowid)
-        with connection:
-            record_change(
-                connection, "personal_transit_mapping", mapping_id, "submit", None,
-                {"account_number": number, "account_name": holder,
-                 "represented_company_id": represented_company_id,
-                 "allowed_direction": direction, "status": "pending",
-                 "effective_from": start},
-                None, actor,
-            )
         return get_mapping(connection, mapping_id)
 
     if existing["status"] == "returned":
-        with connection:
+        with transaction(connection):
             connection.execute(
                 """
                 UPDATE personal_transit_mappings
@@ -143,7 +142,7 @@ def review_mapping(
         if mapping["status"] != "pending":
             raise ConflictError("只有待复核的映射可以审核通过。")
         start = validate_date(effective_from, "生效日期") or mapping["effective_from"] or today
-        with connection:
+        with transaction(connection):
             connection.execute(
                 """
                 UPDATE personal_transit_mappings
@@ -162,7 +161,7 @@ def review_mapping(
             raise ConflictError("只有待复核的映射可以退回。")
         if reason is None:
             raise ValueError("退回必须填写原因。")
-        with connection:
+        with transaction(connection):
             connection.execute(
                 """
                 UPDATE personal_transit_mappings
@@ -182,7 +181,7 @@ def review_mapping(
         if reason is None:
             raise ValueError("停用必须填写原因。")
         end = validate_date(effective_to, "停用日期") or today
-        with connection:
+        with transaction(connection):
             connection.execute(
                 """
                 UPDATE personal_transit_mappings

src/bank_importer/settings.py

@@ -12,7 +12,7 @@ import re
 import sqlite3
 from datetime import datetime
 
-from .db import utc_now
+from .db import utc_now, transaction
 
 
 # Defaults are applied when a key is absent; the value type is always string.
@@ -93,7 +93,7 @@ def update_settings(
     if not cleaned:
         raise ValueError("没有需要保存的设置项。")
     current = get_settings(connection)
-    with connection:
+    with transaction(connection):
         for key, new_value in cleaned.items():
             old_value = current.get(key)
             if old_value == new_value:

tests/test_calculation.py

@@ -349,6 +349,66 @@ class CoverageGapTests(CalculationBase):
         ).fetchone()
         self.assertEqual("closed_attested", closed["status"])
 
+    def test_attestation_and_audit_survive_connection_close(self) -> None:
+        """HEL-282: attestation writes used to skip the change log; review also
+        nested-committed coverage recalculation before the overlap close."""
+        from bank_importer.db import connect as db_connect
+
+        self.add_confirmed_row(
+            self.company_a,
+            account_id=self.account_a["id"],
+            own_account="6222000000000001",
+            at="2026-06-21T10:00:00",
+        )
+        calculation.recalculate_coverage_gaps(self.connection)
+        gap = self.connection.execute(
+            "SELECT * FROM coverage_gaps WHERE status = 'open'"
+        ).fetchone()
+        cashier_id = auth.create_user(
+            self.connection, "cashier-close", "CashierA123", "company", self.company_a
+        )
+        cashier = self.connection.execute(
+            "SELECT * FROM users WHERE id = ?", (cashier_id,)
+        ).fetchone()
+        att = calculation.submit_no_business_attestation(
+            self.connection,
+            company_id=self.company_a,
+            bank_account_id=self.account_a["id"],
+            gap_start=gap["gap_start"],
+            gap_end=gap["gap_end"],
+            reason="当日账户无资金往来",
+            evidence=None,
+            actor=cashier,
+        )
+        calculation.review_no_business_attestation(
+            self.connection, att["id"], "approve", "审核通过", self.admin
+        )
+        att_id = att["id"]
+        self.connection.close()
+        fresh = db_connect(self.db_path)
+        try:
+            row = fresh.execute(
+                "SELECT status FROM no_business_attestations WHERE id = ?", (att_id,)
+            ).fetchone()
+            actions = [
+                item["action"]
+                for item in fresh.execute(
+                    """
+                    SELECT action FROM audit_log
+                    WHERE action LIKE 'attestation_%'
+                    ORDER BY id
+                    """
+                ).fetchall()
+            ]
+            closed = fresh.execute(
+                "SELECT status FROM coverage_gaps WHERE id = ?", (gap["id"],)
+            ).fetchone()
+        finally:
+            fresh.close()
+        self.assertEqual("approved", row["status"])
+        self.assertEqual(["attestation_submit", "attestation_approve"], actions)
+        self.assertEqual("closed_attested", closed["status"])
+
 
 class BalanceBasisTests(CalculationBase):
     def setUp(self) -> None:

tests/test_ledger_events.py

@@ -257,6 +257,56 @@ class ProjectionTests(LedgerBase):
         self.assertEqual("confirmed", revision["state"])
         self.assertEqual("receivable", revision["subject_code"])
 
+    def test_reopen_subject_survives_connection_close(self) -> None:
+        """HEL-282: create_event used to commit the replacement event while
+        the bank-source re-claim stayed uncommitted; close() dropped the claim."""
+        from bank_importer.db import connect as db_connect
+
+        self.pair(self.company_a, self.company_b, "100.00")
+        ledger_events.reconcile_bank_events(self.connection, actor=self.admin)
+        original_id = self.ledger_events()[0]["id"]
+        subjects.confirm_subject(
+            self.connection, original_id,
+            perspective_company_id=self.company_a, subject_code="receivable",
+            reason="确认应收", expected_revision=1, request_key="k1",
+            actor=self.admin,
+        )
+        new_id, _ = ledger_events.reopen_subject(
+            self.connection, original_id,
+            reason="科目复核更正为其他应收", actor=self.admin,
+        )
+        self.connection.close()
+        fresh = db_connect(self.db_path)
+        try:
+            claim = fresh.execute(
+                "SELECT ledger_event_id FROM ledger_event_bank_sources"
+            ).fetchone()
+            new_state = fresh.execute(
+                """
+                SELECT r.state FROM current_ledger_event_revisions c
+                JOIN ledger_event_revisions r ON r.id = c.revision_id
+                WHERE c.ledger_event_id = ?
+                """,
+                (new_id,),
+            ).fetchone()
+            suggestions = fresh.execute(
+                "SELECT COUNT(*) AS n FROM ledger_subject_suggestions WHERE ledger_event_id = ?",
+                (new_id,),
+            ).fetchone()["n"]
+            reversal = fresh.execute(
+                """
+                SELECT COUNT(*) AS n FROM ledger_event_revisions
+                WHERE posting_kind = 'reversal' AND reverses_ledger_event_id = ?
+                """,
+                (original_id,),
+            ).fetchone()["n"]
+        finally:
+            fresh.close()
+        self.assertEqual(new_id, claim["ledger_event_id"])
+        self.assertEqual("pending_subject", new_state["state"])
+        self.assertGreaterEqual(suggestions, 1)
+        self.assertEqual(1, reversal)
+
 
 class SubjectSuggestionTests(LedgerBase):
     def test_mirror_mapping_is_symmetric(self) -> None:

tests/test_master_data.py

@@ -210,6 +210,40 @@ class MasterDataUnitTests(unittest.TestCase):
         )
 
 
+class MasterDataCommitTests(unittest.TestCase):
+    """File-database checks that business rows and audit share one commit."""
+
+    def setUp(self) -> None:
+        self.temp_dir = tempfile.TemporaryDirectory()
+        self.addCleanup(self.temp_dir.cleanup)
+        self.db_path = Path(self.temp_dir.name) / "app.db"
+        self.connection = connect(self.db_path)
+        self.addCleanup(self.connection.close)
+        migrate(self.connection)
+
+    def test_create_company_and_audit_survive_connection_close(self) -> None:
+        company_id = master_data.create_company(
+            self.connection, "丁公司", None, None, actor=None
+        )
+        self.connection.close()
+        fresh = connect(self.db_path)
+        try:
+            company = fresh.execute(
+                "SELECT name FROM companies WHERE id = ?", (company_id,)
+            ).fetchone()
+            change = fresh.execute(
+                """
+                SELECT action, entity_id FROM master_data_changes
+                WHERE entity_type = 'company'
+                """
+            ).fetchone()
+        finally:
+            fresh.close()
+        self.assertEqual("丁公司", company["name"])
+        self.assertEqual("create", change["action"])
+        self.assertEqual(company_id, change["entity_id"])
+
+
 class MasterDataApiTests(unittest.TestCase):
     """Live-server workflow tests for account registration and review."""
 

tests/test_matching.py

@@ -943,6 +943,38 @@ class ProjectionRebuildTests(MatchingBase):
         self.assertEqual(sorted(before), sorted(after))
         self.assertEqual(sorted(claims_before), sorted(claims_after))
 
+    def test_rebuild_clears_stale_projection_and_survives_close(self) -> None:
+        """HEL-282: DELETEs used to stay uncommitted when nothing was restored."""
+        from bank_importer.db import connect as db_connect
+
+        row_a = self.add_row(
+            self.company_a, own_account="6222000000000001",
+            cp_account="6222000000000002", expense="100.00",
+        )
+        row_b = self.add_row(
+            self.company_b, own_account="6222000000000002",
+            cp_account="6222000000000001", income="100.00",
+        )
+        matching.reconcile_rows(self.connection, [row_a, row_b])
+        with self.connection:
+            self.connection.execute(
+                "UPDATE canonical_transfer_events SET lifecycle = 'superseded'"
+            )
+        matching.rebuild_current_projection(self.connection)
+        self.connection.close()
+        fresh = db_connect(self.db_path)
+        try:
+            remaining = fresh.execute(
+                "SELECT COUNT(*) AS n FROM current_transfer_decisions"
+            ).fetchone()["n"]
+            claims = fresh.execute(
+                "SELECT COUNT(*) AS n FROM transfer_observation_claims"
+            ).fetchone()["n"]
+        finally:
+            fresh.close()
+        self.assertEqual(0, remaining)
+        self.assertEqual(0, claims)
+
 
 class ConcurrentReconcileTests(MatchingBase):
     def test_concurrent_reconcile_creates_one_event(self) -> None:

tests/test_period_close.py

@@ -189,6 +189,42 @@ class PeriodCloseTests(LedgerBase):
         self.assertEqual(1, versions[0]["version"])
         self.assertEqual(2, versions[-1]["version"])
 
+    def test_close_and_reopen_request_survive_connection_close(self) -> None:
+        """HEL-282: monthly close / reopen request must persist with audit."""
+        from bank_importer.db import connect as db_connect
+
+        self._cover_month()
+        closed = self._close()
+        req = period_close.request_reopen(
+            self.connection, self.MONTH, self.admin,
+            reason="补录金牛煤业七月运输费并核对金额",
+        )
+        report_no = closed["report_no"]
+        request_id = req["id"]
+        self.connection.close()
+        fresh = db_connect(self.db_path)
+        try:
+            run = fresh.execute(
+                "SELECT status, report_no FROM period_close_runs WHERE year_month = ?",
+                (self.MONTH,),
+            ).fetchone()
+            reopen = fresh.execute(
+                "SELECT status FROM period_reopen_requests WHERE id = ?",
+                (request_id,),
+            ).fetchone()
+            actions = {
+                row["action"]
+                for row in fresh.execute(
+                    "SELECT action FROM period_audit_events"
+                ).fetchall()
+            }
+        finally:
+            fresh.close()
+        self.assertEqual("closed", run["status"])
+        self.assertEqual(report_no, run["report_no"])
+        self.assertEqual("pending", reopen["status"])
+        self.assertTrue({"close_execute", "reopen_request"} <= actions)
+
     def test_wal_on_file_database(self) -> None:
         mode = self.connection.execute("PRAGMA journal_mode").fetchone()[0]
         self.assertEqual("wal", str(mode).lower())