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/utils/cache.py

@@ -0,0 +1,100 @@
+"""Redis 缓存工具类 — 管理会计OS"""
+import json
+import hashlib
+import logging
+from typing import Any, Optional
+
+logger = logging.getLogger("cma.cache")
+
+try:
+    import redis as redis_lib
+    _client = redis_lib.Redis(
+        host="127.0.0.1",
+        port=6379,
+        db=1,
+        decode_responses=True,
+        socket_connect_timeout=2,
+        socket_timeout=3,
+    )
+    _client.ping()
+    _available = True
+    logger.info("Redis 缓存已连接 (db=1)")
+except Exception as e:
+    _client = None
+    _available = False
+    logger.warning(f"Redis 不可用，回退到无缓存模式: {e}")
+
+
+def _make_key(module: str, key: str) -> str:
+    """生成统一格式的缓存key: cma:cache:{module}:{hash}"""
+    h = hashlib.md5(key.encode()).hexdigest()[:16]
+    return f"cma:cache:{module}:{h}"
+
+
+def get(module: str, key: str) -> Optional[Any]:
+    """获取缓存"""
+    if not _available:
+        return None
+    try:
+        full_key = _make_key(module, key)
+        data = _client.get(full_key)
+        if data:
+            return json.loads(data)
+        return None
+    except Exception as e:
+        logger.warning(f"缓存读取失败 [{module}]: {e}")
+        return None
+
+
+def set(module: str, key: str, value: Any, ttl_seconds: int = 300) -> bool:
+    """写入缓存，默认5分钟"""
+    if not _available:
+        return False
+    try:
+        full_key = _make_key(module, key)
+        _client.setex(full_key, ttl_seconds, json.dumps(value, ensure_ascii=False))
+        return True
+    except Exception as e:
+        logger.warning(f"缓存写入失败 [{module}]: {e}")
+        return False
+
+
+def delete(module: str, key: str = None) -> bool:
+    """删除缓存。不传key则清空该模块所有缓存"""
+    if not _available:
+        return False
+    try:
+        if key:
+            full_key = _make_key(module, key)
+            _client.delete(full_key)
+        else:
+            pattern = f"cma:cache:{module}:*"
+            cursor = 0
+            while True:
+                cursor, keys = _client.scan(cursor=cursor, match=pattern, count=100)
+                if keys:
+                    _client.delete(*keys)
+                if cursor == 0:
+                    break
+        return True
+    except Exception as e:
+        logger.warning(f"缓存删除失败 [{module}]: {e}")
+        return False
+
+
+def clear_all() -> bool:
+    """清空所有CMA缓存"""
+    if not _available:
+        return False
+    try:
+        cursor = 0
+        while True:
+            cursor, keys = _client.scan(cursor=cursor, match="cma:cache:*", count=200)
+            if keys:
+                _client.delete(*keys)
+            if cursor == 0:
+                break
+        return True
+    except Exception as e:
+        logger.warning(f"缓存清空失败: {e}")
+        return False