diff --git a/static/modules/expense.js b/static/modules/expense.js
index 515dd03..72b8d03 100644
--- a/static/modules/expense.js
+++ b/static/modules/expense.js
@@ -108,11 +108,12 @@ function renderExpense() {
   }
 
   // 模态框 monthOpts for form (with current value preselected)
+  var curMonth = thisYear + '-' + String(now.getMonth() + 1).padStart(2, '0');
   var modalMonthOpts = '<option value="">请选择</option>';
   for (var yr2 = thisYear - 1; yr2 <= thisYear + 1; yr2++)
     for (var m2 = 1; m2 <= 12; m2++) {
       var mv2 = yr2 + '-' + String(m2).padStart(2, '0');
-      modalMonthOpts += '<option value="' + mv2 + '">' + mv2 + '</option>';
+      modalMonthOpts += '<option value="' + mv2 + '"' + (mv2 === curMonth ? ' selected' : '') + '>' + mv2 + '</option>';
     }
   var statusOpts = STATUS_OPTIONS.map(function(s) { return '<option value="' + s + '">' + s + '</option>'; }).join('');
 
diff --git a/static/modules/finance.js b/static/modules/finance.js
index cb14b86..0ac6907 100644
--- a/static/modules/finance.js
+++ b/static/modules/finance.js
@@ -144,7 +144,7 @@ function renderFinance() {
     </div>
     <div class="grid grid-cols-3 gap-3">
       <label class="block"><span class="fin-label">签约金额（元） <span class="text-red-500">*</span></span><input name="sign_amount" class="form-ctrl" placeholder="必须大于 0"></label>
-      <label class="block"><span class="fin-label">签约月份 <span class="text-red-500">*</span></span><select name="sign_month" required class="form-ctrl bg-white"><option value="">选择</option>${monthOptions('')}</select></label>
+      <label class="block"><span class="fin-label">签约月份 <span class="text-red-500">*</span></span><select name="sign_month" required class="form-ctrl bg-white"><option value="">选择</option>${monthOptions(new Date().getFullYear() + '-' + String(new Date().getMonth() + 1).padStart(2, '0'))}</select></label>
       
     </div>
     <div class="grid grid-cols-3 gap-3">
@@ -517,7 +517,7 @@ window.openFinanceModal = () => {
   modal.classList.remove("hidden");
 };
 
-window.addRevpayRow = (month = '', rev = '', gross = '', payment = '', rev_note = '') => {
+window.addRevpayRow = (month = new Date().getFullYear() + '-' + String(new Date().getMonth() + 1).padStart(2, '0'), rev = '', gross = '', payment = '', rev_note = '') => {
   const tbody = document.querySelector("#revpayTbody");
   if (!tbody) return;
   const row = document.createElement("tr");
@@ -531,7 +531,7 @@ window.addRevpayRow = (month = '', rev = '', gross = '', payment = '', rev_note
   if (window.lucide) window.lucide.createIcons();
 };
 
-window.addCostRow = (month = '', expense_type = '', cost = '', paid = '', exp_note = '') => {
+window.addCostRow = (month = new Date().getFullYear() + '-' + String(new Date().getMonth() + 1).padStart(2, '0'), expense_type = '', cost = '', paid = '', exp_note = '') => {
   const tbody = document.querySelector("#costTbody");
   if (!tbody) return;
   const row = document.createElement("tr");
@@ -1043,7 +1043,7 @@ function renderFinanceOverview() {
     }
     deptTbody += rowHtml + '</tr>';
   }
-  var deptCard = card('<h3 class="text-sm font-bold text-slate-700">业务线经营情况</h3><p class="text-xs text-slate-400 mb-3">毛利 - 平台费用 = 利润</p><div class="overflow-x-auto"><table class="w-full text-sm"><thead>' + deptThead + '</thead><tbody>' + deptTbody + '</tbody></table></div>', 'p-4');
+  var deptCard = card('<h3 class="text-base font-bold text-slate-700 mb-3">部门损益情况 <span class="text-sm text-slate-500 font-normal ml-3">部门利润 = 所有项目产生的毛利 - 部门 1 级产生的人力成本，研发成本，差旅和其他支出</span></h3><div class="overflow-x-auto"><table class="w-full text-sm"><thead>' + deptThead + '</thead><tbody>' + deptTbody + '</tbody></table></div>', 'p-4');
 
   // 业务线现金流卡片
   var cfMonthly = [0,0,0,0,0,0,0,0,0,0,0,0];
@@ -1062,7 +1062,7 @@ function renderFinanceOverview() {
   var cfRows = [
     { label: '项目现金流', vals: cfMonthly, annual: cfAnnual },
     { label: '平台费用（支出）', vals: expPaidMonthly, annual: expPaidAnnual },
-    { label: '业务线现金流', vals: blCfMonthly, annual: blCfAnnual }
+    { label: '部门现金流', vals: blCfMonthly, annual: blCfAnnual }
   ];
   var cfTbody = '';
   for (var cfri = 0; cfri < 3; cfri++) {
@@ -1078,12 +1078,12 @@ function renderFinanceOverview() {
     }
     cfTbody += cfRowHtml + '</tr>';
   }
-  var cfCard = card('<h3 class="text-sm font-bold text-slate-700">业务线现金流</h3><p class="text-xs text-slate-400 mb-3">项目现金流 - 平台费用（支出）= 业务线现金流</p><div class="overflow-x-auto"><table class="w-full text-sm"><thead>' + deptThead + '</thead><tbody>' + cfTbody + '</tbody></table></div>', 'p-4');
+  var cfCard = card('<h3 class="text-base font-bold text-slate-700 mb-3">部门现金流 <span class="text-sm text-slate-500 font-normal ml-3">部门现金流=所有项目产生的现金流 - 部门一级因费用产生的现金流出或流入</span></h3><div class="overflow-x-auto"><table class="w-full text-sm"><thead>' + deptThead + '</thead><tbody>' + cfTbody + '</tbody></table></div>', 'p-4');
 
   document.querySelector("#financeOverview").innerHTML = '<div class="grid gap-2.5">' +
     deptCard +
     cfCard +
-    card('<h3 class="text-sm font-bold text-slate-700">业务（项目）财务月度概览</h3><p class="text-xs text-slate-400 mb-3">合同 → 确收 → 毛利 → 成本 → 支出</p><div class="overflow-x-auto"><table class="w-full text-sm"><thead>' + thead + '</thead><tbody>' + tbody + '</tbody></table></div>', 'p-4') +
+    card('<h3 class="text-base font-bold text-slate-700 mb-3">项目经营详情 <span class="text-sm text-slate-500 font-normal ml-3">所有项目产生的签单，确收，毛利，回款，当期成本，当期流出，现金流</span></h3><div class="overflow-x-auto"><table class="w-full text-sm"><thead>' + thead + '</thead><tbody>' + tbody + '</tbody></table></div>', 'p-4') +
     '<div class="grid grid-cols-3 gap-2.5">' +
       card('<div class="mb-3 flex items-center justify-between"><h2 class="text-sm font-bold text-slate-600">月度签约趋势</h2><span class="text-xs text-slate-400">2026</span></div><div style="position:relative;height:200px"><canvas id="finChartSign"></canvas></div>', 'p-4') +
       card('<div class="mb-3 flex items-center justify-between"><h2 class="text-sm font-bold text-slate-600">月度确收与毛利</h2><span class="text-xs text-slate-400">2026</span></div><div style="position:relative;height:200px"><canvas id="finChartRev"></canvas></div>', 'p-4') +
@@ -1196,7 +1196,7 @@ function renderFinanceQuarterlyOverview() {
   var cfRows = [
     { label: '项目现金流', vals: cfQ, annual: cfAnnual },
     { label: '平台费用（已付）', vals: expPaidQ, annual: expPaidAnnual },
-    { label: '业务线现金流', vals: blCfQ, annual: blCfAnnual }
+    { label: '部门现金流', vals: blCfQ, annual: blCfAnnual }
   ];
   var cfTbody = '';
   for (var cfri = 0; cfri < 3; cfri++) {
@@ -1213,9 +1213,9 @@ function renderFinanceQuarterlyOverview() {
   }
 
   document.querySelector("#financeQuarterlyOverview").innerHTML = '<div class="grid gap-2.5">' +
-    card('<h3 class="text-sm font-bold text-slate-700">业务（项目）财务季度概览</h3><p class="text-xs text-slate-400 mb-3">合同 → 确收 → 毛利 → 成本 → 支出 → 回款 → 项目现金流</p><div class="overflow-x-auto"><table class="w-full text-sm"><thead>' + thead + '</thead><tbody>' + tbody + '</tbody></table></div>', 'p-4') +
-    card('<h3 class="text-sm font-bold text-slate-700">业务线经营情况</h3><p class="text-xs text-slate-400 mb-3">毛利 - 平台费用 = 利润</p><div class="overflow-x-auto"><table class="w-full text-sm"><thead>' + deptThead + '</thead><tbody>' + deptTbody + '</tbody></table></div>', 'p-4') +
-    card('<h3 class="text-sm font-bold text-slate-700">业务线现金流</h3><p class="text-xs text-slate-400 mb-3">项目现金流 - 平台费用（已付）= 业务线现金流</p><div class="overflow-x-auto"><table class="w-full text-sm"><thead>' + deptThead + '</thead><tbody>' + cfTbody + '</tbody></table></div>', 'p-4') +
+    card('<h3 class="text-base font-bold text-slate-700 mb-3">项目经营详情 <span class="text-sm text-slate-500 font-normal ml-3">所有项目产生的签单，确收，毛利，回款，当期成本，当期流出，现金流</span></h3><div class="overflow-x-auto"><table class="w-full text-sm"><thead>' + thead + '</thead><tbody>' + tbody + '</tbody></table></div>', 'p-4') +
+    card('<h3 class="text-base font-bold text-slate-700 mb-3">部门损益情况 <span class="text-sm text-slate-500 font-normal ml-3">部门利润 = 所有项目产生的毛利 - 部门 1 级产生的人力成本，研发成本，差旅和其他支出</span></h3><div class="overflow-x-auto"><table class="w-full text-sm"><thead>' + deptThead + '</thead><tbody>' + deptTbody + '</tbody></table></div>', 'p-4') +
+    card('<h3 class="text-base font-bold text-slate-700 mb-3">部门现金流 <span class="text-sm text-slate-500 font-normal ml-3">部门现金流=所有项目产生的现金流 - 部门一级因费用产生的现金流出或流入</span></h3><div class="overflow-x-auto"><table class="w-full text-sm"><thead>' + deptThead + '</thead><tbody>' + cfTbody + '</tbody></table></div>', 'p-4') +
     '</div>';
   if (window.lucide) window.lucide.createIcons();
 }
diff --git a/static/modules/plan.js b/static/modules/plan.js
index e4d8f5c..4ed286f 100644
--- a/static/modules/plan.js
+++ b/static/modules/plan.js
@@ -143,7 +143,7 @@ function renderPlan() {
     </div>
     <div class="grid grid-cols-3 gap-3">
       <label class="block"><span class="fin-label">签约金额（元） <span class="text-red-500">*</span></span><input name="sign_amount" class="form-ctrl" placeholder="必须大于 0"></label>
-      <label class="block"><span class="fin-label">签约月份 <span class="text-red-500">*</span></span><select name="sign_month" required class="form-ctrl bg-white"><option value="">选择</option>${monthOptions('')}</select></label>
+      <label class="block"><span class="fin-label">签约月份 <span class="text-red-500">*</span></span><select name="sign_month" required class="form-ctrl bg-white"><option value="">选择</option>${monthOptions(new Date().getFullYear() + '-' + String(new Date().getMonth() + 1).padStart(2, '0'))}</select></label>
       
     </div>
     <div class="grid grid-cols-3 gap-3">
@@ -562,7 +562,7 @@ window.openPlanModal = () => {
   modal.classList.remove("hidden");
 };
 
-window.planAddRevpayRow = (month = '', rev = '', gross = '', payment = '', rev_note = '') => {
+window.planAddRevpayRow = (month = new Date().getFullYear() + '-' + String(new Date().getMonth() + 1).padStart(2, '0'), rev = '', gross = '', payment = '', rev_note = '') => {
   const tbody = document.querySelector("#plan_revpayTbody");
   if (!tbody) return;
   const row = document.createElement("tr");
@@ -576,7 +576,7 @@ window.planAddRevpayRow = (month = '', rev = '', gross = '', payment = '', rev_n
   if (window.lucide) window.lucide.createIcons();
 };
 
-window.planAddCostRow = (month = '', expense_type = '', cost = '', paid = '', exp_note = '') => {
+window.planAddCostRow = (month = new Date().getFullYear() + '-' + String(new Date().getMonth() + 1).padStart(2, '0'), expense_type = '', cost = '', paid = '', exp_note = '') => {
   const tbody = document.querySelector("#plan_costTbody");
   if (!tbody) return;
   const row = document.createElement("tr");
@@ -1133,7 +1133,7 @@ function renderPlanOverview() {
     }
     deptTbody += rowHtml + '</tr>';
   }
-  var deptCard = card('<h3 class="text-sm font-bold text-slate-700">业务线经营情况</h3><p class="text-xs text-slate-400 mb-3">毛利 - 平台费用 = 利润</p><div class="overflow-x-auto"><table class="w-full text-sm"><thead>' + deptThead + '</thead><tbody>' + deptTbody + '</tbody></table></div>', 'p-4');
+  var deptCard = card('<h3 class="text-base font-bold text-slate-700 mb-3">部门损益情况 <span class="text-sm text-slate-500 font-normal ml-3">部门利润 = 所有项目产生的毛利 - 部门 1 级产生的人力成本，研发成本，差旅和其他支出</span></h3><div class="overflow-x-auto"><table class="w-full text-sm"><thead>' + deptThead + '</thead><tbody>' + deptTbody + '</tbody></table></div>', 'p-4');
 
 
   // 业务线现金流卡片
@@ -1152,7 +1152,7 @@ function renderPlanOverview() {
   var cfRows = [
     { label: '项目现金流', vals: cfMonthly, annual: cfAnnual },
     { label: '平台费用（已付）', vals: expPaidMonthly, annual: expPaidAnnual },
-    { label: '业务线现金流', vals: blCfMonthly, annual: blCfAnnual }
+    { label: '部门现金流', vals: blCfMonthly, annual: blCfAnnual }
   ];
   var cfTbody = '';
   for (var cfri = 0; cfri < 3; cfri++) {
@@ -1168,12 +1168,12 @@ function renderPlanOverview() {
     }
     cfTbody += cfRowHtml + '</tr>';
   }
-  var cfCard = card('<h3 class="text-sm font-bold text-slate-700">业务线现金流</h3><p class="text-xs text-slate-400 mb-3">项目现金流 - 平台费用（已付）= 业务线现金流</p><div class="overflow-x-auto"><table class="w-full text-sm"><thead>' + deptThead + '</thead><tbody>' + cfTbody + '</tbody></table></div>', 'p-4');
+  var cfCard = card('<h3 class="text-base font-bold text-slate-700 mb-3">部门现金流 <span class="text-sm text-slate-500 font-normal ml-3">部门现金流=所有项目产生的现金流 - 部门一级因费用产生的现金流出或流入</span></h3><div class="overflow-x-auto"><table class="w-full text-sm"><thead>' + deptThead + '</thead><tbody>' + cfTbody + '</tbody></table></div>', 'p-4');
 
   document.querySelector("#planOverview").innerHTML = '<div class="grid gap-2.5">' +
     deptCard +
     cfCard +
-    card('<h3 class="text-sm font-bold text-slate-700">业务（项目）财务概览</h3><p class="text-xs text-slate-400 mb-3">合同 → 确收 → 毛利 → 成本 → 已付</p><div class="overflow-x-auto"><table class="w-full text-sm"><thead>' + thead + '</thead><tbody>' + tbody + '</tbody></table></div>', 'p-4') +
+    card('<h3 class="text-base font-bold text-slate-700 mb-3">项目经营详情 <span class="text-sm text-slate-500 font-normal ml-3">所有项目产生的签单，确收，毛利，回款，当期成本，当期流出，现金流</span></h3><div class="overflow-x-auto"><table class="w-full text-sm"><thead>' + thead + '</thead><tbody>' + tbody + '</tbody></table></div>', 'p-4') +
     '<div class="grid grid-cols-3 gap-2.5">' +
       card('<div class="mb-3 flex items-center justify-between"><h2 class="text-sm font-bold text-slate-600">月度签约趋势</h2><span class="text-xs text-slate-400">2026</span></div><div style="position:relative;height:200px"><canvas id="planChartSign"></canvas></div>', 'p-4') +
       card('<div class="mb-3 flex items-center justify-between"><h2 class="text-sm font-bold text-slate-600">月度确收与毛利</h2><span class="text-xs text-slate-400">2026</span></div><div style="position:relative;height:200px"><canvas id="planChartRev"></canvas></div>', 'p-4') +
@@ -1289,7 +1289,7 @@ function renderPlanQuarterlyOverview() {
   var cfRows = [
     { label: '项目现金流', vals: cfQ, annual: cfAnnual },
     { label: '平台费用（已付）', vals: expPaidQ, annual: expPaidAnnual },
-    { label: '业务线现金流', vals: blCfQ, annual: blCfAnnual }
+    { label: '部门现金流', vals: blCfQ, annual: blCfAnnual }
   ];
   var cfTbody = '';
   for (var cfri = 0; cfri < 3; cfri++) {
@@ -1306,9 +1306,9 @@ function renderPlanQuarterlyOverview() {
   }
 
   document.querySelector("#planQuarterlyOverview").innerHTML = '<div class="grid gap-2.5">' +
-    card('<h3 class="text-sm font-bold text-slate-700">业务线经营情况</h3><p class="text-xs text-slate-400 mb-3">毛利 - 平台费用 = 利润</p><div class="overflow-x-auto"><table class="w-full text-sm"><thead>' + deptThead + '</thead><tbody>' + deptTbody + '</tbody></table></div>', 'p-4') +
-    card('<h3 class="text-sm font-bold text-slate-700">业务线现金流</h3><p class="text-xs text-slate-400 mb-3">项目现金流 - 平台费用（已付）= 业务线现金流</p><div class="overflow-x-auto"><table class="w-full text-sm"><thead>' + deptThead + '</thead><tbody>' + cfTbody + '</tbody></table></div>', 'p-4') +
-    card('<h3 class="text-sm font-bold text-slate-700">业务（项目）财务季度概览</h3><p class="text-xs text-slate-400 mb-3">合同 → 确收 → 毛利 → 成本 → 支出 → 回款 → 项目现金流</p><div class="overflow-x-auto"><table class="w-full text-sm"><thead>' + thead + '</thead><tbody>' + tbody + '</tbody></table></div>', 'p-4') +
+    card('<h3 class="text-base font-bold text-slate-700 mb-3">部门损益情况 <span class="text-sm text-slate-500 font-normal ml-3">部门利润 = 所有项目产生的毛利 - 部门 1 级产生的人力成本，研发成本，差旅和其他支出</span></h3><div class="overflow-x-auto"><table class="w-full text-sm"><thead>' + deptThead + '</thead><tbody>' + deptTbody + '</tbody></table></div>', 'p-4') +
+    card('<h3 class="text-base font-bold text-slate-700 mb-3">部门现金流 <span class="text-sm text-slate-500 font-normal ml-3">部门现金流=所有项目产生的现金流 - 部门一级因费用产生的现金流出或流入</span></h3><div class="overflow-x-auto"><table class="w-full text-sm"><thead>' + deptThead + '</thead><tbody>' + cfTbody + '</tbody></table></div>', 'p-4') +
+    card('<h3 class="text-base font-bold text-slate-700 mb-3">项目经营详情 <span class="text-sm text-slate-500 font-normal ml-3">所有项目产生的签单，确收，毛利，回款，当期成本，当期流出，现金流</span></h3><div class="overflow-x-auto"><table class="w-full text-sm"><thead>' + thead + '</thead><tbody>' + tbody + '</tbody></table></div>', 'p-4') +
     '</div>';
   if (window.lucide) window.lucide.createIcons();
 }
diff --git a/static/modules/plan_expense.js b/static/modules/plan_expense.js
index ea0bc08..6847528 100644
--- a/static/modules/plan_expense.js
+++ b/static/modules/plan_expense.js
@@ -108,11 +108,12 @@ function renderPlanExpense() {
   }
 
   // 模态框 monthOpts for form (with current value preselected)
+  var curMonth = thisYear + '-' + String(now.getMonth() + 1).padStart(2, '0');
   var modalMonthOpts = '<option value="">请选择</option>';
   for (var yr2 = thisYear - 1; yr2 <= thisYear + 1; yr2++)
     for (var m2 = 1; m2 <= 12; m2++) {
       var mv2 = yr2 + '-' + String(m2).padStart(2, '0');
-      modalMonthOpts += '<option value="' + mv2 + '">' + mv2 + '</option>';
+      modalMonthOpts += '<option value="' + mv2 + '"' + (mv2 === curMonth ? ' selected' : '') + '>' + mv2 + '</option>';
     }
   var statusOpts = STATUS_OPTIONS.map(function(s) { return '<option value="' + s + '">' + s + '</option>'; }).join('');
 
diff --git a/static/modules/utils.js b/static/modules/utils.js
index 73e055a..037730a 100644
--- a/static/modules/utils.js
+++ b/static/modules/utils.js
@@ -5,13 +5,13 @@ const state = {
   data: null,
   tenant: localStorage.getItem("opc-active-tenant") || "科普·无界",
   opFilter: "all",
-  finFilter: "projects",
+  finFilter: "overview",
   selectedProject: null,
   taskQuery: "",
   taskView: localStorage.getItem("opc-task-view") || "detail",
   finView: "overview",
   finSort: null, // { key: 'col', asc: true }
-  planFilter: "projects",
+  planFilter: "overview",
   planYear: new Date().getFullYear(),
   finYear: new Date().getFullYear(),
   planStatusFilter: "all",
@@ -390,9 +390,10 @@ window.switchTenant = async (tenant) => {
   localStorage.setItem("opc-active-tenant", tenant);
   document.querySelector("#workspaceTitle").textContent = tenant.replace("·无界", "") + " OPC 工作台";
   if (typeof updateTenantLabel === "function") updateTenantLabel();
+  state.planFilter = 'overview';
+  state.finFilter = 'overview';
   updateSidebarTabs();
-  if (tenant === "总览") { state.planFilter = 'overview'; state.finFilter = 'overview'; switchTab("home"); }
-  else if (state.active === 'home') { state.active = 'plan'; localStorage.setItem("opc-active-tab", "plan"); document.querySelectorAll(".sidebar-tab").forEach((btn) => btn.classList.toggle("active", btn.dataset.tab === "plan")); document.querySelectorAll(".panel").forEach((panel) => panel.classList.toggle("active", panel.id === "plan")); }
+  if (state.active === 'home') { state.active = 'plan'; localStorage.setItem("opc-active-tab", "plan"); document.querySelectorAll(".sidebar-tab").forEach((btn) => btn.classList.toggle("active", btn.dataset.tab === "plan")); document.querySelectorAll(".panel").forEach((panel) => panel.classList.toggle("active", panel.id === "plan")); }
   await load();
 };
 
diff --git a/templates/index.html b/templates/index.html
index 5667480..adf544c 100644
--- a/templates/index.html
+++ b/templates/index.html
@@ -76,7 +76,7 @@
     <header class="topbar border-b border-slate-200 bg-white px-8 py-5">
       <div class="flex items-center gap-3 w-full">
         <div class="flex-1">
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+          <p class="eyebrow text-xs font-semibold uppercase tracking-[0.18em] text-blue-700">OPC Manager <span class="ml-2 text-xs font-normal text-slate-400 tracking-normal">v1.2.0.21</span></p>
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