refactor: 整合财务系统到主应用并重构后端架构

主要变更:
- 将独立的 web-finance 应用整合到 web-antd 主应用中
- 重命名 backend-mock 为 backend,增强后端功能
- 新增财务模块 API 端点(账户、预算、类别、交易)
- 增强财务仪表板和报表功能
- 添加 SQLite 数据存储支持和财务数据导入脚本
- 优化路由结构,删除冗余的 finance-system 模块

🤖 Generated with [Claude Code](https://claude.com/claude-code)

Co-Authored-By: Claude <noreply@anthropic.com>

apps/backend/utils/finance-metadata.ts

@@ -0,0 +1,49 @@
+import { MOCK_ACCOUNTS, MOCK_BUDGETS, MOCK_CATEGORIES, MOCK_CURRENCIES, MOCK_EXCHANGE_RATES } from './mock-data';
+
+export function listAccounts() {
+  return MOCK_ACCOUNTS;
+}
+
+export function listCategories() {
+  return MOCK_CATEGORIES;
+}
+
+export function listBudgets() {
+  return MOCK_BUDGETS;
+}
+
+export function listCurrencies() {
+  return MOCK_CURRENCIES;
+}
+
+export function listExchangeRates() {
+  return MOCK_EXCHANGE_RATES;
+}
+
+export function createCategoryRecord(category: any) {
+  const newCategory = {
+    ...category,
+    id: MOCK_CATEGORIES.length + 1,
+    createdAt: new Date().toISOString(),
+  };
+  MOCK_CATEGORIES.push(newCategory);
+  return newCategory;
+}
+
+export function updateCategoryRecord(id: number, category: any) {
+  const index = MOCK_CATEGORIES.findIndex(c => c.id === id);
+  if (index !== -1) {
+    MOCK_CATEGORIES[index] = { ...MOCK_CATEGORIES[index], ...category };
+    return MOCK_CATEGORIES[index];
+  }
+  return null;
+}
+
+export function deleteCategoryRecord(id: number) {
+  const index = MOCK_CATEGORIES.findIndex(c => c.id === id);
+  if (index !== -1) {
+    MOCK_CATEGORIES.splice(index, 1);
+    return true;
+  }
+  return false;
+}