init: 管理会计OS初始代码

包含前后端完整代码：
- 前端：Vue3+Vite+ElementPlus
- 后端：FastAPI+SQLAlchemy
- 模块：驾驶舱/KPI/战略地图/预警/预算/成本/预测/改善行动
- 当前版本：v1.0.0

backend/app/api/alerts.py

@@ -0,0 +1,30 @@
+"""预警 API"""
+from fastapi import APIRouter, Depends, Query
+from sqlalchemy.orm import Session
+from app.database import get_db
+from app.auth_middleware import require_auth, require_role
+from app.models import KPIAlert, OperationLog
+
+router = APIRouter(prefix="/api/cma/alerts", tags=["预警"],
+    dependencies=[Depends(require_role("ceo", "finance", "business", "it"))],
+)
+
+@router.get("")
+def list_alerts(status: str = None, page: int = Query(1, ge=1), db: Session = Depends(get_db)):
+    query = db.query(KPIAlert)
+    if status:
+        query = query.filter(KPIAlert.status == status)
+    total = query.count()
+    alerts = query.order_by(KPIAlert.created_at.desc()).offset((page-1)*20).limit(20).all()
+    return {"total": total, "data": [{c.name: getattr(a, c.name) for c in KPIAlert.__table__.columns} for a in alerts]}
+
+@router.post("/{alert_id}/resolve")
+def resolve_alert(alert_id: int, data: dict, db: Session = Depends(get_db)):
+    alert = db.query(KPIAlert).filter(KPIAlert.id == alert_id).first()
+    if alert:
+        alert.status = "resolved"
+        alert.resolution = data.get("resolution", "")
+        alert.assignee = data.get("assignee", alert.assignee)
+        from datetime import datetime; alert.resolved_at = datetime.now()
+        db.commit()
+    return {"message": "已处理", "assignee": alert.assignee}