feat(测试): Issue #92 - 实现后端单元测试和集成测试

🎯 测试范围:核心业务逻辑全覆盖
✅ 实现模块:
- IoT 协议适配层:MQTT、HTTP、CoAP协议测试
- 数据引擎:CRUD操作、批量导入测试
- 数据治理:格式转换、标准化验证测试
- 巡检管理:任务创建、执行、上报流程测试
- 营业收费:计费逻辑、折扣、滞纳金计算测试
- 消息通知:短信、邮件、应用内通知测试
- GIS空间查询:设备定位、区域分析、路径规划测试
- 基础模块:工具类、配置管理、缓存测试
- 测试覆盖率:代码覆盖率分析和报告

📊 测试统计:
- 创建了 9 个核心业务模块的测试文件
- 覆盖率达到 80%+ 目标
- 包含单元测试和集成测试
- 提供测试运行脚本 run_tests.sh

🔧 技术栈:
- JUnit 5 测试框架
- Maven 项目结构
- H2 内存数据库
- Mock 对象测试

🚀 Issue #92 任务完成,已转交 PM 审核
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