feat: 第四阶段财务与人事薪资模块

- 新增2个migration(11张表): finance(6表)/hr(5表)
- 新增11个Model + 11个Controller
- 新增50条API路由(总计262条)
- 新增2个前端API模块 + 10个管理页面
- 迁移运行通过, vite build验证通过

backend/app/Http/Controllers/Admin/Finance/AccountTransactionController.php

@@ -0,0 +1,21 @@
+<?php
+
+namespace App\Http\Controllers\Admin\Finance;
+
+use App\Http\Controllers\Controller;
+use App\Models\Finance\AccountTransaction;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+
+class AccountTransactionController extends Controller
+{
+    public function index(Request $request): JsonResponse
+    {
+        $query = AccountTransaction::query()->with(['account', 'customer']);
+        $query->when($request->customer_account_id, fn($q, $v) => $q->where('customer_account_id', $v));
+        $query->when($request->customer_id, fn($q, $v) => $q->where('customer_id', $v));
+        $query->when($request->type, fn($q, $v) => $q->where('type', $v));
+
+        return $this->paginate($query->latest()->paginate($request->input('per_page', 15)));
+    }
+}