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/org.py

@@ -0,0 +1,101 @@
+"""组织层级 API"""
+from fastapi import APIRouter, Depends, HTTPException
+from sqlalchemy.orm import Session
+from app.database import get_db, init_db
+from app.auth_middleware import require_auth, require_role
+from app.models import OrgNode, User
+
+router = APIRouter(prefix="/api/cma/org", tags=["组织管理"],
+    dependencies=[Depends(require_role("ceo", "it"))],
+)
+
+
+@router.get("/tree")
+def get_org_tree(db: Session = Depends(get_db)):
+    """返回全量树结构: [{id, label, children}]"""
+    nodes = db.query(OrgNode).order_by(OrgNode.sort_order).all()
+    return {"data": _build_tree(nodes)}
+
+
+@router.get("/nodes")
+def list_org_nodes(db: Session = Depends(get_db)):
+    """平铺列表"""
+    nodes = db.query(OrgNode).order_by(OrgNode.level, OrgNode.sort_order).all()
+    return {"data": [_node_to_dict(n) for n in nodes]}
+
+
+@router.post("/nodes")
+def create_org_node(data: dict, db: Session = Depends(get_db)):
+    """新增节点"""
+    node = OrgNode(
+        parent_id=data.get("parent_id"),
+        name=data["name"],
+        code=data.get("code"),
+        level=data["level"],
+        sort_order=data.get("sort_order", 0),
+        enabled=data.get("enabled", 1),
+        remark=data.get("remark"),
+    )
+    db.add(node)
+    db.commit()
+    db.refresh(node)
+    return _node_to_dict(node)
+
+
+@router.put("/nodes/{node_id}")
+def update_org_node(node_id: int, data: dict, db: Session = Depends(get_db)):
+    """修改节点"""
+    node = db.query(OrgNode).filter(OrgNode.id == node_id).first()
+    if not node:
+        raise HTTPException(404, "节点不存在")
+    for k, v in data.items():
+        if hasattr(node, k) and v is not None:
+            setattr(node, k, v)
+    db.commit()
+    return _node_to_dict(node)
+
+
+@router.delete("/nodes/{node_id}")
+def delete_org_node(node_id: int, db: Session = Depends(get_db)):
+    """删除节点（有子节点则阻止）"""
+    node = db.query(OrgNode).filter(OrgNode.id == node_id).first()
+    if not node:
+        raise HTTPException(404, "节点不存在")
+    # 检查是否有子节点
+    children = db.query(OrgNode).filter(OrgNode.parent_id == node_id).count()
+    if children > 0:
+        raise HTTPException(400, f"该节点有 {children} 个子节点，请先删除子节点")
+    db.delete(node)
+    db.commit()
+    return {"message": "已删除"}
+
+
+@router.put("/nodes/{node_id}/toggle")
+def toggle_org_node(node_id: int, db: Session = Depends(get_db)):
+    """切换启用/禁用"""
+    node = db.query(OrgNode).filter(OrgNode.id == node_id).first()
+    if not node:
+        raise HTTPException(404, "节点不存在")
+    node.enabled = 0 if node.enabled else 1
+    db.commit()
+    return _node_to_dict(node)
+
+
+# ── 工具 ─────────────────────────────────
+
+def _build_tree(nodes: list) -> list:
+    """将平铺节点列表转为树结构"""
+    node_map = {n.id: {"id": n.id, "label": n.name, "level": n.level, "enabled": bool(n.enabled), "code": n.code, "children": []} for n in nodes}
+    tree = []
+    for n in nodes:
+        item = node_map[n.id]
+        if n.parent_id and n.parent_id in node_map:
+            node_map[n.parent_id]["children"].append(item)
+        else:
+            tree.append(item)
+    return tree
+
+
+def _node_to_dict(n):
+    return {c.name: getattr(n, c.name) for c in n.__table__.columns}
+