feat: Complete project reorganization

- Reorganize core-theory into 6 thematic subdirectories (01-06)
- Clean up root directory, move files to appropriate locations
- Create comprehensive README files for navigation
- Add new academic papers and research content
- Implement English naming convention for better indexing
- Total: 42 core theory files organized, 7 READMEs created

Key improvements:
- Clear hierarchical structure (foundational → matrix → analysis → empires)
- Better discoverability with detailed navigation guides
- Scalable framework for future content expansion
- AI-friendly organization for indexing and processing

core-theory/04-accounting-operation/README.md

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+# 04 - Accounting Operation (会计操作)
+
+This directory contains the revolutionary "accounting audit" methodology for historical analysis and the breakthrough theory of Han identity construction.
+
+## Core Documents
+
+### 1. Xiang Yu's Fire - Identity Reset
+- **File**: `xiang_yu_fire_identity_reset.md`
+- **Revolutionary Theory**: Xiang Yu burning Xianyang destroyed Qin's household registration (户籍)
+- **Impact**: Created a "blockchain hard fork" for Chinese identity
+- **Result**: Enabled Han dynasty's "编户齐民" as identity re-registration
+
+### 2. Xiao He's Identity Reconstruction
+- **File**: `xiao_he_identity_reconstruction.md`
+- **Theory**: Xiao He strategically "lost" ethnic/regional records during "disaster recovery"
+- **Method**: Shifted from "forced classification" to "self-declaration"
+- **Result**: Created "汉人" (Han people) as new inclusive identity
+
+### 3. Xiao He's Accounting Operation
+- **File**: `xiao_he_accounting_operation.md`
+- **Core Insight**: Xiao He's actions were a masterful "accounting operation" without auditor
+- **Mechanism**: No original records = no verification = total control over narrative
+- **Accounting Policies**: Changed from ethnic classification to residential classification
+- **Result**: "汉人" became an "accounting entry" whose definition was controlled by Xiao He
+
+### 4. Dynasty Auditability Framework
+- **File**: `dynasty_auditability_framework.md`
+- **Purpose**: Framework to assess "可会计性" (accountability) and "可审计性" (audibility) of dynasties
+- **Criteria**: 
+  1. Clarity of accounting entity
+  2. Period definition
+  3. Record completeness
+  4. Policy consistency
+  5. Third-party verification
+
+### 5. Historical Justice as Accounting Democracy
+- **File**: `historical_justice_accounting_democracy.md`
+- **Core Argument**: "公道自在人心" requires preserved, accessible original records
+- **Critique**: Information monopoly leads to "justice in power's hands" not "people's hearts"
+
+### 6. Gouji Relationship in Historical Accounting
+- **File**: `gouji_relationship_historical_accounting.md`
+- **Core Methodology**: Using accounting "勾稽关系" (reconciliation relationships) to audit history
+- **Principle**: If different "statements" don't reconcile, it indicates "做假账" (making false accounts)
+- **Application**: Exposing inconsistencies in historical narratives
+
+### 7. Final Verdict on Historical Distortion
+- **File**: `FINAL_VERDICT_HISTORICAL_DISTORTION.md`
+- **Verdict**: All commonly understood history is "历史爽剧" based on "distorted accounting ledgers"
+- **Mission**: Expose wrong "勾稽关系" and teach critical re-thinking of history
+
+## The Accounting Audit Methodology
+
+### Core Principle
+History can be audited like financial statements using "勾稽关系" (reconciliation relationships):
+
+1. **Balance Sheet**: Historical facts and material evidence
+2. **Income Statement**: Moral judgments and narrative claims
+3. **Cash Flow Statement**: Factual logic and causal chains
+
+If these three "statements" don't reconcile (勾稽不上), it indicates "做假账" (false accounting).
+
+### Revolutionary Discoveries
+
+1. **Han Identity is Constructed**: "汉人" is not an ethnic reality but an accounting entry
+2. **"皇帝北来" Evidence Destroyed**: Original records were strategically lost
+3. **Xiao He's Genius**: Created unchallengeable "accounting policies" due to lack of auditor
+
+## Methodological Advantage
+
+This approach uses:
+- **Cross-disciplinary tools**: Accounting + History + Linguistics
+- **AI-powered analysis**: Pattern recognition across massive datasets
+- **Systematic verification**: "勾稽关系" as mathematical constraint
+- **Superiority over traditional textual criticism**: Can detect structural inconsistencies
+
+## Impact
+
+This methodology provides a **systematic tool** to:
+- Audit any historical narrative
+- Detect "distorted accounting ledgers"
+- Expose information monopoly
+- Democratize historical truth ("公道自在人心")