精准识别有害表情包攻击目标，提升内容安全检测细粒度。

Multimodal harmful meme detection is typically formulated as image--text harmfulness classification. A model may correctly predict harmfulness while misidentifying the attacked target or its supporting evidence. We therefore extend harmful meme detection with fine-grained target identification, asking what type of target is attacked, who is targeted, and where the target appears in the meme. The model predicts harmfulness for every meme and, for harmful memes, outputs the target category, target entity, textual mention, and visual region. To support this task, we introduce Meme3W, which unifies multiple public harmful meme datasets and provides human-verified annotations for harmful instances. We further introduce Joint Record Accuracy (JRA), a strict record-level metric requiring the harmfulness label and all target-identification fields to be jointly correct. Experiments with representative multimodal large language models reveal a substantial gap between harmfulness accuracy and JRA. To narrow this gap, we propose HarmTrace, an anchor-calibrated decoupled optimization framework. HarmTrace strengthens target-entity supervision through entity-aware supervised fine-tuning. It then applies Conditional Target-identification Policy Optimization (CTPO) to decouple harmfulness and target-identification advantages, restricting target-identification optimization to label-correct responses for harmful examples. CTPO uses a Virtual Positive Anchor (VPA) as a fully correct reference for target-identification advantage normalization. HarmTrace improves both JRA and harmfulness accuracy across the evaluated backbones, with JRA on the Qwen3-VL-8B backbone increasing from 17.58\% to 52.51\%. Our code is publicly available at https://github.com/llly1234/HarmTrace-for-Harmful-Memes.