feat: 实现账号与佣金管理模块

新增功能：
- 店铺佣金查询：店铺佣金统计、店铺佣金记录列表、店铺提现记录
- 佣金提现审批：提现申请列表、审批通过、审批拒绝
- 提现配置管理：配置列表、新增配置、获取当前生效配置
- 企业管理：企业列表、创建、更新、删除、获取详情
- 企业卡授权：授权列表、批量授权、批量取消授权、统计
- 客户账号管理：账号列表、创建、更新状态、重置密码
- 我的佣金：佣金统计、佣金记录、提现申请、提现记录

数据库变更：
- 扩展 tb_commission_withdrawal_request 新增提现单号等字段
- 扩展 tb_account 新增 is_primary 字段
- 扩展 tb_commission_record 新增 shop_id、balance_after
- 扩展 tb_commission_withdrawal_setting 新增每日提现次数限制
- 扩展 tb_iot_card、tb_device 新增 shop_id 冗余字段
- 新建 tb_enterprise_card_authorization 企业卡授权表
- 新建 tb_asset_allocation_record 资产分配记录表
- 数据迁移：owner_type 枚举值 agent 统一为 shop

测试：
- 新增 7 个单元测试文件覆盖各服务
- 修复集成测试 Redis 依赖问题

internal/service/commission_withdrawal_setting/service.go

@@ -0,0 +1,161 @@
+package commission_withdrawal_setting
+
+import (
+	"context"
+	"fmt"
+
+	"github.com/break/junhong_cmp_fiber/internal/model"
+	"github.com/break/junhong_cmp_fiber/internal/store"
+	"github.com/break/junhong_cmp_fiber/internal/store/postgres"
+	"github.com/break/junhong_cmp_fiber/pkg/constants"
+	"github.com/break/junhong_cmp_fiber/pkg/errors"
+	"github.com/break/junhong_cmp_fiber/pkg/middleware"
+	"gorm.io/gorm"
+)
+
+type Service struct {
+	db                               *gorm.DB
+	accountStore                     *postgres.AccountStore
+	commissionWithdrawalSettingStore *postgres.CommissionWithdrawalSettingStore
+}
+
+func New(
+	db *gorm.DB,
+	accountStore *postgres.AccountStore,
+	commissionWithdrawalSettingStore *postgres.CommissionWithdrawalSettingStore,
+) *Service {
+	return &Service{
+		db:                               db,
+		accountStore:                     accountStore,
+		commissionWithdrawalSettingStore: commissionWithdrawalSettingStore,
+	}
+}
+
+func (s *Service) Create(ctx context.Context, req *model.CreateWithdrawalSettingReq) (*model.WithdrawalSettingItem, error) {
+	currentUserID := middleware.GetUserIDFromContext(ctx)
+	if currentUserID == 0 {
+		return nil, errors.New(errors.CodeUnauthorized, "未授权访问")
+	}
+
+	setting := &model.CommissionWithdrawalSetting{
+		DailyWithdrawalLimit: req.DailyWithdrawalLimit,
+		MinWithdrawalAmount:  req.MinWithdrawalAmount,
+		FeeRate:              req.FeeRate,
+		IsActive:             true,
+	}
+	setting.Creator = currentUserID
+	setting.Updater = currentUserID
+
+	err := s.db.Transaction(func(tx *gorm.DB) error {
+		if err := s.commissionWithdrawalSettingStore.DeactivateCurrentWithTx(ctx, tx); err != nil {
+			return fmt.Errorf("失效旧配置失败: %w", err)
+		}
+		if err := s.commissionWithdrawalSettingStore.CreateWithTx(ctx, tx, setting); err != nil {
+			return fmt.Errorf("创建配置失败: %w", err)
+		}
+		return nil
+	})
+
+	if err != nil {
+		return nil, err
+	}
+
+	creatorName := ""
+	if creator, err := s.accountStore.GetByID(ctx, currentUserID); err == nil {
+		creatorName = creator.Username
+	}
+
+	return &model.WithdrawalSettingItem{
+		ID:                   setting.ID,
+		DailyWithdrawalLimit: setting.DailyWithdrawalLimit,
+		MinWithdrawalAmount:  setting.MinWithdrawalAmount,
+		FeeRate:              setting.FeeRate,
+		ArrivalDays:          setting.ArrivalDays,
+		IsActive:             setting.IsActive,
+		CreatorID:            setting.Creator,
+		CreatorName:          creatorName,
+		CreatedAt:            setting.CreatedAt.Format("2006-01-02 15:04:05"),
+	}, nil
+}
+
+func (s *Service) List(ctx context.Context, req *model.WithdrawalSettingListReq) (*model.WithdrawalSettingPageResult, error) {
+	opts := &store.QueryOptions{
+		Page:     req.Page,
+		PageSize: req.PageSize,
+	}
+	if opts.Page == 0 {
+		opts.Page = 1
+	}
+	if opts.PageSize == 0 {
+		opts.PageSize = constants.DefaultPageSize
+	}
+
+	settings, total, err := s.commissionWithdrawalSettingStore.List(ctx, opts)
+	if err != nil {
+		return nil, fmt.Errorf("查询配置列表失败: %w", err)
+	}
+
+	creatorIDs := make([]uint, 0)
+	for _, setting := range settings {
+		if setting.Creator > 0 {
+			creatorIDs = append(creatorIDs, setting.Creator)
+		}
+	}
+
+	creatorMap := make(map[uint]string)
+	if len(creatorIDs) > 0 {
+		accounts, _ := s.accountStore.GetByIDs(ctx, creatorIDs)
+		for _, acc := range accounts {
+			creatorMap[acc.ID] = acc.Username
+		}
+	}
+
+	items := make([]model.WithdrawalSettingItem, 0, len(settings))
+	for _, setting := range settings {
+		items = append(items, model.WithdrawalSettingItem{
+			ID:                   setting.ID,
+			DailyWithdrawalLimit: setting.DailyWithdrawalLimit,
+			MinWithdrawalAmount:  setting.MinWithdrawalAmount,
+			FeeRate:              setting.FeeRate,
+			ArrivalDays:          setting.ArrivalDays,
+			IsActive:             setting.IsActive,
+			CreatorID:            setting.Creator,
+			CreatorName:          creatorMap[setting.Creator],
+			CreatedAt:            setting.CreatedAt.Format("2006-01-02 15:04:05"),
+		})
+	}
+
+	return &model.WithdrawalSettingPageResult{
+		Items: items,
+		Total: total,
+		Page:  opts.Page,
+		Size:  opts.PageSize,
+	}, nil
+}
+
+func (s *Service) GetCurrent(ctx context.Context) (*model.WithdrawalSettingItem, error) {
+	setting, err := s.commissionWithdrawalSettingStore.GetCurrent(ctx)
+	if err != nil {
+		if err == gorm.ErrRecordNotFound {
+			return nil, errors.New(errors.CodeNotFound, "暂无生效的提现配置")
+		}
+		return nil, fmt.Errorf("查询当前配置失败: %w", err)
+	}
+
+	creatorName := ""
+	if creator, err := s.accountStore.GetByID(ctx, setting.Creator); err == nil {
+		creatorName = creator.Username
+	}
+
+	return &model.WithdrawalSettingItem{
+		ID:                   setting.ID,
+		DailyWithdrawalLimit: setting.DailyWithdrawalLimit,
+		MinWithdrawalAmount:  setting.MinWithdrawalAmount,
+		FeeRate:              setting.FeeRate,
+		ArrivalDays:          setting.ArrivalDays,
+		IsActive:             setting.IsActive,
+		CreatorID:            setting.Creator,
+		CreatorName:          creatorName,
+		CreatedAt:            setting.CreatedAt.Format("2006-01-02 15:04:05"),
+	}, nil
+}