feat(accounting): 實作公共事業費管理與會計支出報表功能

database/seeders/FinancePermissionSeeder.php

@@ -0,0 +1,49 @@
+<?php
+
+namespace Database\Seeders;
+
+use Illuminate\Database\Seeder;
+use Spatie\Permission\Models\Role;
+use Spatie\Permission\Models\Permission;
+
+class FinancePermissionSeeder extends Seeder
+{
+    public function run(): void
+    {
+        // 建立新權限
+        $permissions = [
+            'utility_fees.view',
+            'utility_fees.create',
+            'utility_fees.edit',
+            'utility_fees.delete',
+            'accounting.view',
+        ];
+
+        foreach ($permissions as $permission) {
+            Permission::firstOrCreate(['name' => $permission]);
+        }
+
+        // 分配權限給現有角色
+        
+        // Super Admin 獲得所有
+        $superAdmin = Role::where('name', 'super-admin')->first();
+        if ($superAdmin) {
+            $superAdmin->givePermissionTo($permissions);
+        }
+
+        // Admin 獲得所有
+        $admin = Role::where('name', 'admin')->first();
+        if ($admin) {
+            $admin->givePermissionTo($permissions);
+        }
+
+        // Viewer 獲得檢視權限
+        $viewer = Role::where('name', 'viewer')->first();
+        if ($viewer) {
+            $viewer->givePermissionTo([
+                'utility_fees.view',
+                'accounting.view',
+            ]);
+        }
+    }
+}