feat: 路线图R1决策建议一键落地+R2机会推送+R5预算闭环

R1(P0): AI建议一键应用到KPI/预算/行动方案
- 新表 ai_suggestions + AISuggestion 模型(init_db自动建)
- /api/cma/ai/suggestions CRUD + /{id}/apply(复用kpis/budget/action_plans) + dismiss
- 应用写 OperationLog(action=ai_suggestion_apply, detail含suggestion_id/before/after)
- 规则驱动建议生成 generate_rule_suggestions(低执行率/高执行率/预算超支/pending预警)
- 幂等: 同entity+type+target_id+title+unapplied不重复建; applied后拒绝重复应用
- 前端: Dashboard AI面板建议卡(应用到/忽略) + 建议中心页 /ai-suggestions

R2(P1): 数据找人扩大-机会类推送
- scripts/opportunity_detector.py: KPI向好(执行率>110%)/预算余量(<70%且actual>0)/预测上行
- scripts/daily_push.py: 异常+机会 每日9:15推企微(8800/send, --dry-run调试)
- crontab: 15 9 * * * (alert_generator 9:00之后)

R5(P0): 预算闭环加固
- auto-decompose批量幂等: 只取年度行(period=YYYY-00)+同KPI多版本取一行
- scripts/closed_loop_check.py: 预算执行率异常→检查现金流/行动同步→缺失提示+报告
- scripts/verify_decompose_idempotent.py: 幂等验证脚本

测试: test_ai_suggestions(10例)+test_roadmap_r2r5(14例); 修test_budget幂等契约适配年度行
全量: 673 passed

frontend/src/api/index.ts

@@ -465,4 +465,13 @@ export const taxApi = {
   seedDemo: (params?: any) => api.post('/tax/demo-data', null, { params }),
 }
 
+// ── AI决策建议（路线图R1 2026-08-30）：建议→一键应用到KPI/预算/行动方案 ──
+export const aiSuggestionApi = {
+  list: (params?: any) => api.get('/ai/suggestions', { params }),
+  get: (id: number) => api.get(`/ai/suggestions/${id}`),
+  create: (data: any) => api.post('/ai/suggestions', data),
+  apply: (id: number, data: any) => api.post(`/ai/suggestions/${id}/apply`, data),
+  dismiss: (id: number) => api.post(`/ai/suggestions/${id}/dismiss`),
+}
+
 export default api