chore: 初始化项目与后端基础工程

backend/pyproject.toml

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+[tool.poetry]
+name = "s2f-backend"
+version = "0.1.0"
+description = "财务 AI 助手后端服务，当前第一模块为薪酬财务对账 MVP。"
+authors = ["S2F Team"]
+readme = "../README.md"
+packages = [{ include = "app" }]
+
+[tool.poetry.dependencies]
+python = "^3.11"
+fastapi = "0.110.0"
+uvicorn = { version = "0.27.0", extras = ["standard"] }
+pydantic = "2.6.0"
+pydantic-settings = "2.1.0"
+sqlalchemy = "2.0.25"
+asyncpg = "0.29.0"
+alembic = "1.13.0"
+python-jose = { version = "3.3.0", extras = ["cryptography"] }
+passlib = { version = "1.7.4", extras = ["bcrypt"] }
+python-multipart = "0.0.6"
+openpyxl = "3.1.2"
+pandas = "2.2.0"
+openai = "1.10.0"
+python-dotenv = "1.0.0"
+structlog = "24.1.0"
+
+[tool.poetry.group.dev.dependencies]
+pytest = "7.4.4"
+pytest-asyncio = "0.23.4"
+httpx = "0.26.0"
+ruff = "0.1.15"
+black = "23.12.1"
+mypy = "1.8.0"
+
+[tool.black]
+line-length = 100
+target-version = ["py311"]
+
+[tool.ruff]
+line-length = 100
+target-version = "py311"
+select = ["E", "F", "I", "UP", "B"]
+ignore = []
+
+[tool.pytest.ini_options]
+asyncio_mode = "auto"
+testpaths = ["tests"]
+python_files = ["test_*.py"]
+pythonpath = ["."]
+
+[build-system]
+requires = ["poetry-core"]
+build-backend = "poetry.core.masonry.api"