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/tsconfig.app.json

@@ -0,0 +1,17 @@
+{
+  "extends": "@vue/tsconfig/tsconfig.dom.json",
+  "compilerOptions": {
+    "baseUrl": ".",
+    "paths": { "@/*": ["./src/*"] },
+    "tsBuildInfoFile": "./node_modules/.tmp/tsconfig.app.tsbuildinfo",
+    "types": ["vite/client"],
+    "ignoreDeprecations": "6.0",
+
+    /* Linting */
+    "noUnusedLocals": true,
+    "noUnusedParameters": true,
+    "erasableSyntaxOnly": true,
+    "noFallthroughCasesInSwitch": true
+  },
+  "include": ["src/**/*.ts", "src/**/*.tsx", "src/**/*.vue"]
+}