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/UserManage.vue

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+<template>
+  <div>
+    <div style="display:flex;justify-content:space-between;margin-bottom:16px;">
+      <h3>用户管理</h3>
+      <el-button type="primary" @click="openForm(null)">新建用户</el-button>
+    </div>
+    <el-table :data="users" v-loading="loading" style="width:100%" border stripe>
+      <el-table-column prop="id" label="ID" width="60" />
+      <el-table-column prop="username" label="用户名" width="120" />
+      <el-table-column prop="name" label="姓名" width="120" />
+      <el-table-column prop="role" label="角色" width="120">
+        <template #default="{ row }">
+          <el-tag :type="roleType(row.role)" size="small">{{ roleLabel(row.role) }}</el-tag>
+        </template>
+      </el-table-column>
+      <el-table-column prop="phone" label="手机号" width="140" />
+      <el-table-column prop="created_at" label="创建时间" width="180" />
+      <el-table-column label="操作" width="160" fixed="right">
+        <template #default="{ row }">
+          <el-button size="small" @click="openForm(row)">编辑</el-button>
+          <el-button size="small" type="danger" @click="handleDelete(row)">删除</el-button>
+        </template>
+      </el-table-column>
+    </el-table>
+
+    <MyDialog v-model="showForm" :title="isEdit ? '编辑用户' : '新建用户'" :width="480">
+      <el-form :model="form" label-width="80px">
+        <el-form-item label="用户名">
+          <el-input v-model="form.username" :disabled="isEdit" />
+        </el-form-item>
+        <el-form-item label="姓名">
+          <el-input v-model="form.name" />
+        </el-form-item>
+        <el-form-item :label="isEdit ? '新密码' : '密码'">
+          <el-input v-model="form.password" type="password" show-password
+            :placeholder="isEdit ? '留空则不修改' : '请输入密码'" />
+        </el-form-item>
+        <el-form-item label="角色">
+          <el-select v-model="form.role" style="width:100%">
+            <el-option label="CEO" value="ceo" />
+            <el-option label="财务" value="finance" />
+            <el-option label="业务" value="business" />
+            <el-option label="IT" value="it" />
+          </el-select>
+        </el-form-item>
+        <el-form-item label="手机号">
+          <el-input v-model="form.phone" />
+        </el-form-item>
+      </el-form>
+      <template #footer>
+        <el-button @click="showForm=false">取消</el-button>
+        <el-button type="primary" @click="saveUser">保存</el-button>
+      </template>
+    </MyDialog>
+  </div>
+</template>
+
+<script setup lang="ts">
+import { ref, onMounted } from 'vue'
+import { ElMessage, ElMessageBox } from 'element-plus'
+import { userApi } from '../api/index'
+import MyDialog from '../components/MyDialog.vue'
+
+const users = ref<any[]>([])
+const loading = ref(false)
+const showForm = ref(false)
+const isEdit = ref(false)
+const form = ref<any>({})
+
+function roleLabel(role: string) {
+  const map: Record<string, string> = { ceo: 'CEO', finance: '财务', business: '业务', it: 'IT管理' }
+  return map[role] || role
+}
+function roleType(role: string) {
+  const map: Record<string, string> = { ceo: 'danger', finance: 'success', business: 'warning', it: 'info' }
+  return map[role] || ''
+}
+
+async function load() {
+  loading.value = true
+  try { const r: any = await userApi.list(); users.value = r.data || [] } catch (e) {}
+  loading.value = false
+}
+
+function openForm(row: any) {
+  if (row) {
+    isEdit.value = true
+    form.value = { ...row, password: '' }
+  } else {
+    isEdit.value = false
+    form.value = { username: '', name: '', password: '', role: 'business', phone: '' }
+  }
+  showForm.value = true
+}
+
+async function saveUser() {
+  try {
+    if (isEdit.value) {
+      const payload: any = {}
+      if (form.value.name) payload.name = form.value.name
+      if (form.value.password) payload.password = form.value.password
+      if (form.value.role) payload.role = form.value.role
+      if (form.value.phone !== undefined) payload.phone = form.value.phone
+      await userApi.update(form.value.id, payload)
+      ElMessage.success('已更新')
+    } else {
+      if (!form.value.username || !form.value.password) {
+        ElMessage.warning('用户名和密码必填')
+        return
+      }
+      await userApi.create(form.value)
+      ElMessage.success('创建成功')
+    }
+    showForm.value = false
+    load()
+  } catch (e) {
+    ElMessage.error('操作失败')
+  }
+}
+
+async function handleDelete(row: any) {
+  try {
+    await ElMessageBox.confirm(`确定删除用户"${row.name}"？`, '确认')
+    await userApi.delete(row.id)
+    ElMessage.success('已删除')
+    load()
+  } catch (e) {}
+}
+
+onMounted(load)
+</script>