HEL-155: 按第三轮效果图改造管理端首页

替换借贷轧差为待审核统计卡；公司往来合计/明细合成主从模块（折叠明细）；
新增柱状图与折线图位；接入 /api/admin/dashboard 真实归集与审核队列数据。

Co-authored-by: Cursor <cursoragent@cursor.com>
Co-authored-by: multica-agent <github@multica.ai>

server.py

@@ -11,7 +11,7 @@ from http.server import SimpleHTTPRequestHandler, ThreadingHTTPServer
 from urllib.parse import parse_qs, urlparse
 
 from bank_importer import (
-    auth, importing, ledger_events, manual_records, master_data, matching,
+    auth, dashboard, importing, ledger_events, manual_records, master_data, matching,
     multipart, personal_transit, positions, settings, subjects,
 )
 from bank_importer.db import connect, migrate, utc_now
@@ -95,6 +95,13 @@ class AppHandler(SimpleHTTPRequestHandler):
         if path == "/api/admin/match-exceptions":
             self._handle_admin_match_exceptions(query)
             return
+        if path == "/api/admin/dashboard":
+            self._handle_admin_dashboard(query)
+            return
+        company_dash = re.fullmatch(r"/api/admin/dashboard/companies/(\d+)", path)
+        if company_dash:
+            self._handle_admin_dashboard_company(int(company_dash.group(1)), query)
+            return
         if path == "/api/admin/personal-transit-mappings":
             self._handle_admin_personal_mappings(query)
             return
@@ -1866,6 +1873,49 @@ class AppHandler(SimpleHTTPRequestHandler):
         finally:
             connection.close()
 
+    def _handle_admin_dashboard(self, query: dict[str, list[str]]) -> None:
+        connection = connect(DB_PATH)
+        try:
+            user = self._require_admin(connection)
+            if user is None:
+                return
+            from_date = (query.get("from") or ["2026-01-01"])[0] or "2026-01-01"
+            cutoff = (query.get("cutoff") or [None])[0] or None
+            try:
+                payload = dashboard.build_dashboard(
+                    connection, from_date=from_date, cutoff=cutoff
+                )
+            except ValueError as exc:
+                self._send_json(400, {"status": "error", "message": str(exc)})
+                return
+            self._send_json(200, {"status": "ok", **payload})
+        finally:
+            connection.close()
+
+    def _handle_admin_dashboard_company(
+        self, company_id: int, query: dict[str, list[str]]
+    ) -> None:
+        connection = connect(DB_PATH)
+        try:
+            user = self._require_admin(connection)
+            if user is None:
+                return
+            from_date = (query.get("from") or ["2026-01-01"])[0] or "2026-01-01"
+            cutoff = (query.get("cutoff") or [dashboard.today_shanghai()])[0]
+            try:
+                payload = dashboard.company_peer_groups(
+                    connection, company_id, from_date=from_date, cutoff=cutoff
+                )
+            except KeyError:
+                self._send_json(404, {"status": "error", "message": "公司不存在。"})
+                return
+            except ValueError as exc:
+                self._send_json(400, {"status": "error", "message": str(exc)})
+                return
+            self._send_json(200, {"status": "ok", **payload})
+        finally:
+            connection.close()
+
     def _handle_admin_reconcile(self) -> None:
         connection = connect(DB_PATH)
         try: