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

frontend/src/views/Login.vue

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+<template>
+  <div class="login-page">
+    <div class="login-card">
+      <h1>管理会计OS</h1>
+      <p class="subtitle">博海网络科技</p>
+      <el-form ref="formRef" :model="form" label-width="0" @keyup.enter="handleLogin">
+        <el-form-item><el-input v-model="form.username" placeholder="用户名" size="large" /></el-form-item>
+        <el-form-item><el-input v-model="form.password" type="password" placeholder="密码" size="large" show-password /></el-form-item>
+        <el-form-item><el-button type="primary" size="large" style="width:100%" :loading="loading" @click="handleLogin">登 录</el-button></el-form-item>
+      </el-form>
+    </div>
+  </div>
+</template>
+
+<script setup lang="ts">
+import { ref, reactive } from 'vue'
+import { useRouter } from 'vue-router'
+import { ElMessage } from 'element-plus'
+import { authApi } from '../api/index'
+
+const router = useRouter()
+const loading = ref(false)
+const form = reactive({ username: 'admin', password: 'admin123' })
+
+async function handleLogin() {
+  loading.value = true
+  try {
+    const res: any = await authApi.login(form)
+    localStorage.setItem('cma_token', res.token)
+    localStorage.setItem('cma_user', JSON.stringify(res.user))
+    router.push('/dashboard')
+  } catch (e: any) {
+    ElMessage.error(e?.response?.data?.detail || '登录失败')
+  }
+  loading.value = false
+}
+</script>
+
+<style scoped>
+.login-page { display: flex; align-items: center; justify-content: center; height: 100vh; background: linear-gradient(135deg, #667eea 0%, #764ba2 100%); }
+.login-card { background: #fff; padding: 40px; border-radius: 12px; width: 380px; text-align: center; }
+.login-card h1 { margin: 0 0 4px; font-size: 24px; }
+.subtitle { color: #999; margin-bottom: 24px; }
+@media screen and (max-width: 768px) {
+  .login-page { padding: 20px; }
+  .login-card { width: 100%; max-width: 380px; padding: 30px 24px; }
+}
+</style>