feat: 工作日历/考勤管理重构/AI人力报告/工作台员工分布/筛选优化/导入导出增强

- 新增工作日历页面（月历视图、事件管理、自定义事件）
- 考勤管理重构为6 Tab模块（班次/排班/每日出勤/月度报表/休假记录）
- AI顾问新增人力报告Tab，支持流式生成+Word导出
- 工作台总览新增员工分布统计（性别/年龄/学历/司龄饼图）+部门成本拆分
- 花名册/合同/解聘补偿新增部门和状态筛选
- 薪税管理新增工资表导入模板下载、银行代发CSV导出
- 社保公积金支持多公积金账户类型显示
- 数据导出新增花名册/解聘记录导出，中文文件名编码修复
- 数据导入新增模板下载（员工/增减员/工资表）+错误日志导出
- 移除工作台日历卡片（已迁移至独立工作日历页面）
- 新增20260728/20260729更新测试指导文档

backend/src/services/risk.service.ts

@@ -906,6 +906,25 @@ export async function getMonthlyCalendar(orgId: string, month: string) {
     }
   }
 
+  // 7. 自定义日历事件
+  const customEvents = await prisma.calendarEvent.findMany({
+    where: {
+      orgId,
+      date: { gte: monthStart, lte: monthEnd },
+    },
+    include: { employee: { select: { name: true } } },
+  })
+  for (const ev of customEvents) {
+    events.push({
+      date: ev.date.toISOString().slice(0, 10),
+      type: ev.type,
+      title: ev.title + (ev.employee ? ` — ${ev.employee.name}` : ''),
+      employeeName: ev.employee?.name,
+      actionUrl: '/dashboard',
+      priority: ev.priority as 'high' | 'medium' | 'low',
+    })
+  }
+
   // 按日期排序
   events.sort((a, b) => a.date.localeCompare(b.date))
 
@@ -1000,6 +1019,35 @@ export async function getCostAnalysis(orgId: string, month: string) {
     })
   }
 
+  // 按部门拆分成本
+  const deptEntries = await prisma.batchEntry.findMany({
+    where: {
+      orgId,
+      batch: { month, status: 'ARCHIVED' },
+    },
+    include: { employee: { select: { department: true } } },
+  })
+  const deptMap: Record<string, { totalPay: number; socialOrg: number; housingOrg: number; headcount: number }> = {}
+  for (const e of deptEntries) {
+    const dept = e.employee?.department || '未分配'
+    if (!deptMap[dept]) deptMap[dept] = { totalPay: 0, socialOrg: 0, housingOrg: 0, headcount: 0 }
+    deptMap[dept].totalPay += e.totalPay
+    deptMap[dept].socialOrg += e.socialOrg
+    deptMap[dept].housingOrg += e.housingOrg
+    deptMap[dept].headcount += 1
+  }
+  const departmentCost = Object.entries(deptMap)
+    .map(([dept, v]) => ({
+      department: dept,
+      totalCost: v.totalPay + v.socialOrg + v.housingOrg,
+      totalPay: v.totalPay,
+      socialOrg: v.socialOrg,
+      housingOrg: v.housingOrg,
+      headcount: v.headcount,
+      perCapita: v.headcount > 0 ? (v.totalPay + v.socialOrg + v.housingOrg) / v.headcount : 0,
+    }))
+    .sort((a, b) => b.totalCost - a.totalCost)
+
   return {
     month,
     current: {
@@ -1026,6 +1074,7 @@ export async function getCostAnalysis(orgId: string, month: string) {
       changePercent: yoyChange,
     },
     factors,
+    departmentCost,
   }
 }