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init: 管理会计OS初始代码

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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
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Hermes CI Fix
2026-05-28 17:32:22 +08:00
commit 3dddd36866
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frontend/.env.example
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# 管理会计OS — 前端环境变量
VITE_API_BASE=/api/cma
VITE_APP_TITLE=管理会计OS