智能预算分析：识别超支与未支账户，获取优化建议

利用本工具进行智能预算分析，快速识别近三年内的超支或未支账户，并获得详细的支出差异解释与优化建议。提升财务报告质量，辅助决策，实现更高效的预算管理。 Analyze spending over the last three years for [department/program] and identify accounts with more than 15% variance from budget. Categorize variances as overspend/underspend and provide explanations. Output variance report with recommendations. 预算分析, 支出差异, 财务管理, 成本控制, 数据分析