feat: add payout account review flow

backend/database/migrations/20260116063357_add_payout_account_review.sql

@@ -0,0 +1,33 @@
+-- +goose Up
+-- +goose StatementBegin
+ALTER TABLE payout_accounts
+    ADD COLUMN IF NOT EXISTS status VARCHAR(32) NOT NULL DEFAULT 'pending',
+    ADD COLUMN IF NOT EXISTS reviewed_by BIGINT NOT NULL DEFAULT 0,
+    ADD COLUMN IF NOT EXISTS reviewed_at TIMESTAMPTZ,
+    ADD COLUMN IF NOT EXISTS review_reason VARCHAR(255) NOT NULL DEFAULT '';
+
+COMMENT ON COLUMN payout_accounts.status IS '结算账户审核状态；用途：控制提现账户可用性；默认 pending。';
+COMMENT ON COLUMN payout_accounts.reviewed_by IS '结算账户审核操作者ID；用途：审计追踪；默认 0 表示未审核。';
+COMMENT ON COLUMN payout_accounts.reviewed_at IS '结算账户审核时间；用途：记录审核完成时间；未审核为空。';
+COMMENT ON COLUMN payout_accounts.review_reason IS '结算账户审核说明；用途：驳回原因或备注；默认空字符串。';
+
+-- 历史数据默认视为已审核通过，避免新增流程影响既有提现。
+UPDATE payout_accounts
+SET status = 'approved'
+WHERE status = 'pending';
+
+CREATE INDEX IF NOT EXISTS payout_accounts_status_idx ON payout_accounts(status);
+CREATE INDEX IF NOT EXISTS payout_accounts_reviewed_at_idx ON payout_accounts(reviewed_at);
+-- +goose StatementEnd
+
+-- +goose Down
+-- +goose StatementBegin
+DROP INDEX IF EXISTS payout_accounts_reviewed_at_idx;
+DROP INDEX IF EXISTS payout_accounts_status_idx;
+
+ALTER TABLE payout_accounts
+    DROP COLUMN IF EXISTS review_reason,
+    DROP COLUMN IF EXISTS reviewed_at,
+    DROP COLUMN IF EXISTS reviewed_by,
+    DROP COLUMN IF EXISTS status;
+-- +goose StatementEnd