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/scripts/daily_sync.py

@@ -0,0 +1,72 @@
+#!/usr/bin/env python3
+"""
+管理会计OS — 每日自动同步入口
+
+由 cron 每天 01:00 调用：
+  0 1 * * * cd /root/cma-management/backend && python3 scripts/daily_sync.py >> /var/log/cma-daily-sync.log 2>&1
+
+手动执行：
+  python3 scripts/daily_sync.py
+"""
+
+import sys
+import os
+
+sys.path.insert(0, os.path.dirname(os.path.dirname(os.path.abspath(__file__))))
+
+import logging
+
+logging.basicConfig(
+    level=logging.INFO,
+    format="%(asctime)s [%(levelname)s] %(name)s: %(message)s",
+    datefmt="%Y-%m-%d %H:%M:%S",
+)
+
+from app.database import get_session_local
+
+if __name__ == "__main__":
+    db = get_session_local()()
+
+    # 1. ERP数据同步
+    print("=" * 50)
+    print("1/3 ERP数据同步")
+    try:
+        from scripts.erp_sync import run_sync
+        run_sync(dry_run=False, use_api=True)
+        print("  ✅ ERP同步完成")
+    except Exception as e:
+        print(f"  ❌ ERP同步异常: {e}")
+
+    # 2. 预警生成
+    print("\n" + "=" * 50)
+    print("2/3 预警检查")
+    try:
+        from scripts.alert_generator import run_alert_check
+        new_count = run_alert_check(db)
+        print(f"  ✅ 预警检查完成: 新增 {new_count} 条")
+    except Exception as e:
+        print(f"  ❌ 预警生成异常: {e}")
+
+    # 3. 预警推送
+    print("\n" + "=" * 50)
+    print("3/3 预警推送")
+    try:
+        from app.utils.notifier import push_pending_alerts
+        pushed = push_pending_alerts(db)
+        print(f"  ✅ 预警推送完成: {pushed} 条")
+    except Exception as e:
+        print(f"  ❌ 预警推送异常: {e}")
+
+    # 4. 差异预警（实际vs预算）
+    print("\n" + "=" * 50)
+    print("4/4 差异预警检查")
+    try:
+        from app.utils.deviation_engine import run_deviation_check
+        new_alerts = run_deviation_check(db)
+        print(f"  ✅ 差异预警检查完成: 新增 {new_alerts} 条")
+    except Exception as e:
+        print(f"  ❌ 差异预警异常: {e}")
+
+    db.close()
+    print("\n" + "=" * 50)
+    print("✅ 全部完成")