feat: KPI通用化数据层改造

- 新增entities表（企业实体）+ 种子数据（酣客/博海）
- kpi_definitions新增entity_id字段（DEFAULT 1，向后兼容）
- 后端API list_kpis支持可选的entity_id过滤参数
- 新增 GET /api/cma/entities API返回企业列表
- 43个现有KPI自动获得entity_id=1（酣客）
- 前端重新构建并部署

backend/app/models/__init__.py

@@ -7,6 +7,18 @@ from app.models.cost_model import StandardCost, ActualCost, AbcActivity, AbcAllo
 from app.models.knowledge import KnowledgeEvent, KnowledgeSummary
 
 
+class Entity(Base):
+    """企业实体"""
+    __tablename__ = "entities"
+    id = Column(Integer, primary_key=True, index=True)
+    name = Column(String(100), nullable=False, comment="企业全称")
+    short_name = Column(String(50), comment="企业简称")
+    industry = Column(String(50), comment="行业")
+    status = Column(String(20), default="active", comment="active/inactive/demo")
+    created_at = Column(DateTime, server_default=func.now())
+    updated_at = Column(DateTime, server_default=func.now(), onupdate=func.now())
+
+
 class User(Base):
     """用户"""
     __tablename__ = "users"
@@ -37,6 +49,7 @@ class KPIDefinition(Base):
     """KPI字典"""
     __tablename__ = "kpi_definitions"
     id = Column(Integer, primary_key=True, index=True)
+    entity_id = Column(Integer, default=1, comment="企业ID")
     map_id = Column(Integer, ForeignKey("strategic_maps.id"), nullable=True, comment="关联战略地图")
     kpi_code = Column(String(50), unique=True, nullable=False, comment="KPI编码")
     kpi_name = Column(String(200), nullable=False, comment="KPI名称")