feat: 多租户隔离P2批2 — 预算/成本/费用/预警规则/BI报表加entity_id

- 12表加entity_id列(预算/偏差/规则/成本4表/费用2表/BI2表/驱动预算)
- 模型: BudgetPlan/StandardCost/ActualCost/AbcActivity/AbcAllocation/DriverFactorBudget/BiReport/Template/BudgetDeviationAlert/ExpenseRule/Reimbursement/AlertRule
- API隔离: budget plans / cost standard+actual / expenses rules+reimb / bi_reports list / alert_rules list 按token企业过滤
- 回填: kpi_id关联按KPI归属, 无关联默认酣客(entity=1); 当前数据全归酣客
- 验证: import+全端点200+pytest 451 passed

backend/app/api/budget.py

@@ -8,6 +8,7 @@ from typing import Optional
 from datetime import datetime
 
 from app.database import get_db
+from app.deps import get_entity_id
 from app.auth_middleware import require_auth, require_role
 from app.models import BudgetPlan, KPIDefinition, OperationLog
 
@@ -23,11 +24,12 @@ def list_budget_plans(
     year: Optional[int] = Query(None),
     version: Optional[str] = Query(None),
     db: Session = Depends(get_db),
+    entity_id: int = Depends(get_entity_id),
 ):
     """查询预算计划列表"""
     query = db.query(BudgetPlan).join(
         KPIDefinition, BudgetPlan.kpi_id == KPIDefinition.id
-    )
+    ).filter(KPIDefinition.entity_id == entity_id)
 
     if kpi_id:
         query = query.filter(BudgetPlan.kpi_id == kpi_id)