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/data.py

@@ -0,0 +1,100 @@
+"""数据对接 API"""
+import pandas as pd
+import io, json, hashlib
+from datetime import datetime
+from fastapi import APIRouter, Depends, HTTPException, Query, UploadFile, File
+from sqlalchemy.orm import Session
+from sqlalchemy import func
+from typing import Optional
+from app.database import get_db
+from app.auth_middleware import require_auth, require_role
+from app.models import KPIValue, DataSourceConfig, OperationLog
+
+router = APIRouter(prefix="/api/cma/data", tags=["数据对接"],
+    dependencies=[Depends(require_role("ceo", "finance", "it"))],
+)
+
+@router.post("/import-excel")
+async def import_excel(file: UploadFile = File(...), db: Session = Depends(get_db)):
+    content = await file.read()
+    df = pd.read_excel(io.BytesIO(content))
+    
+    required = ["kpi_code", "period", "actual_value"]
+    if not all(c in df.columns for c in required):
+        raise HTTPException(400, f"Excel必须包含列: {required}")
+    
+    batch = hashlib.md5(str(datetime.now().timestamp()).encode()).hexdigest()[:12]
+    count = 0
+    for _, row in df.iterrows():
+        kpi_code = str(row.get("kpi_code", ""))
+        period = str(row.get("period", ""))
+        value = row.get("actual_value")
+        if not kpi_code or not period or pd.isna(value):
+            continue
+        
+        from app.models import KPIDefinition
+        kpi = db.query(KPIDefinition).filter(KPIDefinition.kpi_code == kpi_code).first()
+        if not kpi:
+            continue
+        
+        kv = KPIValue(
+            kpi_id=kpi.id,
+            period=period,
+            actual_value=float(value),
+            source_type="excel",
+            source_batch=batch,
+            data_status="pending",
+        )
+        db.add(kv)
+        count += 1
+    
+    db.commit()
+    return {"message": f"导入成功 {count} 条数据", "batch": batch}
+
+@router.get("/sources")
+def list_sources(db: Session = Depends(get_db)):
+    sources = db.query(DataSourceConfig).all()
+    return {"data": [{c.name: getattr(s, c.name) for c in DataSourceConfig.__table__.columns} for s in sources]}
+
+@router.post("/sources")
+def create_source(data: dict, db: Session = Depends(get_db)):
+    source = DataSourceConfig(
+        name=data.get("name", ""),
+        source_type=data.get("source_type", "manual"),
+        api_endpoint=data.get("api_endpoint"),
+        api_key=data.get("api_key"),
+        query_sql=data.get("query_sql"),
+        sync_type=data.get("sync_type", "manual"),
+        status="active",
+    )
+    db.add(source)
+    db.commit()
+    db.refresh(source)
+    # 操作日志
+    db.add(OperationLog(action="create_source", target_type="source", detail=source.name))
+    db.commit()
+    return {"data": {c.name: getattr(source, c.name) for c in DataSourceConfig.__table__.columns}}
+
+@router.put("/sources/{source_id}")
+def update_source(source_id: int, data: dict, db: Session = Depends(get_db)):
+    source = db.query(DataSourceConfig).filter(DataSourceConfig.id == source_id).first()
+    if not source:
+        raise HTTPException(404, "数据源不存在")
+    for key in ["name", "source_type", "api_endpoint", "api_key", "query_sql", "sync_type", "status"]:
+        if key in data:
+            setattr(source, key, data[key])
+    db.commit()
+    db.refresh(source)
+    db.add(OperationLog(action="update_source", target_type="source", detail=source.name))
+    db.commit()
+    return {"data": {c.name: getattr(source, c.name) for c in DataSourceConfig.__table__.columns}}
+
+@router.delete("/sources/{source_id}")
+def delete_source(source_id: int, db: Session = Depends(get_db)):
+    source = db.query(DataSourceConfig).filter(DataSourceConfig.id == source_id).first()
+    if not source:
+        raise HTTPException(404, "数据源不存在")
+    db.add(OperationLog(action="delete_source", target_type="source", detail=source.name))
+    db.delete(source)
+    db.commit()
+    return {"message": "删除成功"}