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/vite.config.ts

@@ -0,0 +1,59 @@
+import { defineConfig } from 'vite'
+import vue from '@vitejs/plugin-vue'
+import { resolve } from 'path'
+import AutoImport from 'unplugin-auto-import/vite'
+import Components from 'unplugin-vue-components/vite'
+import { ElementPlusResolver } from 'unplugin-vue-components/resolvers'
+
+// https://vitejs.dev/config/
+export default defineConfig({
+  plugins: [
+    vue(),
+    // Element Plus 按需自动导入
+    AutoImport({
+      resolvers: [ElementPlusResolver()],
+    }),
+    Components({
+      resolvers: [ElementPlusResolver()],
+    }),
+  ],
+  resolve: {
+    alias: {
+      '@': resolve(__dirname, 'src'),
+    },
+  },
+  server: {
+    port: 5173,
+    hmr: true,
+    watch: {
+      usePolling: false,
+    },
+    proxy: {
+      '/api': {
+        target: 'http://localhost:8010',
+        changeOrigin: true,
+      },
+    },
+  },
+  build: {
+    target: 'es2020',
+    rollupOptions: {
+      output: {
+        manualChunks(id: string) {
+          if (id.includes('node_modules/vue') || id.includes('node_modules/@vue')) return 'vendor-vue'
+          if (id.includes('node_modules/axios')) return 'vendor-axios'
+          if (id.includes('node_modules/element-plus') || id.includes('node_modules/@element-plus')) return 'vendor-element'
+          if (id.includes('node_modules/echarts')) return 'vendor-echarts'
+          if (id.includes('node_modules/codemirror') || id.includes('node_modules/@codemirror')) return 'vendor-codemirror'
+          if (id.includes('node_modules/@vueuse') || id.includes('node_modules/pinia') || id.includes('node_modules/vue-router')) return 'vendor-vue-extra'
+        },
+      },
+    },
+    chunkSizeWarningLimit: 1200,
+    sourcemap: false,
+    minify: 'esbuild',
+    cssMinify: true,
+    reportCompressedSize: false,
+    cssCodeSplit: true,
+  },
+})