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/check_db.py

@@ -0,0 +1,13 @@
+import sqlite3
+conn = sqlite3.connect('/root/cma-management/backend/cma.db')
+cursor = conn.cursor()
+tables = cursor.execute("SELECT name FROM sqlite_master WHERE type='table' ORDER BY name").fetchall()
+for t in tables:
+    print(f'=== {t[0]} ===')
+    cols = cursor.execute(f'PRAGMA table_info({t[0]})').fetchall()
+    for c in cols:
+        print(f'  {c[1]:25s} {c[2]:15s} null={c[3]} default={c[4]} pk={c[5]}')
+    rowcount = cursor.execute(f'SELECT COUNT(*) FROM {t[0]}').fetchone()[0]
+    print(f'  行数: {rowcount}')
+    print()
+conn.close()