feat: 完善报销单审批流程及退回原因追踪

新增直属领导审批通过接口和审批待办列表查询，报销单退回
支持原因码分类和审批环节标记，优化票据附件去重和路径
回退查找，前端新增退回原因对话框、审批收件箱和工作台
图标组件，补充工具函数和单元测试覆盖。

server/src/app/api/v1/endpoints/reimbursements.py

@@ -12,6 +12,7 @@ from app.schemas.reimbursement import (
     ExpenseClaimAttachmentActionResponse,
     ExpenseClaimActionResponse,
     ExpenseClaimAttachmentRead,
+    ExpenseClaimApprovalPayload,
     ExpenseClaimItemCreate,
     ExpenseClaimItemActionResponse,
     ExpenseClaimItemUpdate,
@@ -59,6 +60,16 @@ def list_expense_claims(db: DbSession, current_user: CurrentUser) -> list[Expens
     return ExpenseClaimService(db).list_claims(current_user)
 
 
+@router.get(
+    "/claims/approvals",
+    response_model=list[ExpenseClaimRead],
+    summary="查询当前用户审批待办报销单列表",
+    description="返回当前登录用户有权处理的待审批报销单据，不混入个人报销列表。",
+)
+def list_expense_claim_approvals(db: DbSession, current_user: CurrentUser) -> list[ExpenseClaimRead]:
+    return ExpenseClaimService(db).list_approval_claims(current_user)
+
+
 @router.get(
     "/claims/{claim_id}",
     response_model=ExpenseClaimRead,
@@ -420,7 +431,7 @@ def submit_expense_claim(claim_id: str, db: DbSession, current_user: CurrentUser
     "/claims/{claim_id}/return",
     response_model=ExpenseClaimRead,
     summary="退回报销单",
-    description="财务人员或高级管理人员可将可见报销单退回到待提交状态。",
+    description="财务人员、高级管理人员或当前审批人可将可见报销单退回到待提交状态。",
     responses={
         status.HTTP_404_NOT_FOUND: {
             "model": ErrorResponse,
@@ -440,7 +451,40 @@ def return_expense_claim(
 ) -> ExpenseClaimRead:
     service = ExpenseClaimService(db)
     try:
-        claim = service.return_claim(claim_id, current_user, reason=payload.reason)
+        claim = service.return_claim(claim_id, current_user, reason=payload.reason, reason_codes=payload.reason_codes)
+    except ValueError as error:
+        raise HTTPException(status_code=status.HTTP_400_BAD_REQUEST, detail=str(error)) from error
+
+    if claim is None:
+        raise HTTPException(status_code=status.HTTP_404_NOT_FOUND, detail="Claim not found")
+    return claim
+
+
+@router.post(
+    "/claims/{claim_id}/approve",
+    response_model=ExpenseClaimRead,
+    summary="直属领导审批通过报销单",
+    description="当前审批人确认报销信息无误后，将报销单从直属领导审批流转到财务审批。",
+    responses={
+        status.HTTP_404_NOT_FOUND: {
+            "model": ErrorResponse,
+            "description": "报销单不存在。",
+        },
+        status.HTTP_400_BAD_REQUEST: {
+            "model": ErrorResponse,
+            "description": "当前用户或单据状态不允许审批通过。",
+        },
+    },
+)
+def approve_expense_claim(
+    claim_id: str,
+    payload: ExpenseClaimApprovalPayload,
+    db: DbSession,
+    current_user: CurrentUser,
+) -> ExpenseClaimRead:
+    service = ExpenseClaimService(db)
+    try:
+        claim = service.approve_claim(claim_id, current_user, opinion=payload.opinion)
     except ValueError as error:
         raise HTTPException(status_code=status.HTTP_400_BAD_REQUEST, detail=str(error)) from error
 

server/src/app/schemas/reimbursement.py

@@ -150,6 +150,11 @@ class ExpenseClaimActionResponse(BaseModel):
 
 class ExpenseClaimReturnPayload(BaseModel):
     reason: str | None = Field(default=None, max_length=500)
+    reason_codes: list[str] = Field(default_factory=list, max_length=10)
+
+
+class ExpenseClaimApprovalPayload(BaseModel):
+    opinion: str | None = Field(default=None, max_length=500)
 
 
 class ExpenseClaimAttachmentActionResponse(BaseModel):

server/src/app/services/document_intelligence.py

@@ -104,7 +104,7 @@ DOCUMENT_RULES: tuple[DocumentRule, ...] = (
         scene_code="transport",
         scene_label="交通票据",
         expense_type="transport",
-        keywords=("滴滴出行", "滴滴", "网约车", "出租车", "打车", "快车", "专车", "订单号", "上车", "下车", "起点", "终点", "里程", "司机"),
+        keywords=("滴滴出行", "滴滴", "网约车", "出租车", "打车", "乘车", "用车", "叫车", "车费", "车资", "的士", "快车", "专车", "订单号", "上车", "下车", "起点", "终点", "里程", "司机"),
         score_bias=0.38,
     ),
     DocumentRule(

server/src/app/services/ontology.py

@@ -167,11 +167,16 @@ EXPENSE_TYPE_KEYWORDS = {
     "出差": "travel",
     "住宿": "hotel",
     "酒店": "hotel",
-    "交通": "transport",
-    "打车": "transport",
-    "网约车": "transport",
-    "出租车": "transport",
-    "停车费": "transport",
+    "交通": "transport",
+    "打车": "transport",
+    "网约车": "transport",
+    "出租车": "transport",
+    "乘车": "transport",
+    "乘车费": "transport",
+    "用车": "transport",
+    "叫车": "transport",
+    "车资": "transport",
+    "停车费": "transport",
     "餐费": "meal",
     "用餐": "meal",
     "会务": "meeting",
@@ -202,9 +207,14 @@ EXPENSE_NARRATIVE_KEYWORDS = (
     "花了",
     "支出",
     "垫付",
-    "打车",
-    "车费",
-    "餐费",
+    "打车",
+    "车费",
+    "乘车",
+    "乘车费",
+    "用车",
+    "叫车",
+    "车资",
+    "餐费",
     "吃饭",
     "用餐",
     "宴请",
@@ -1190,8 +1200,11 @@ class SemanticOntologyService:
                 )
             )
 
-        if any(keyword in query for keyword in ("打车", "网约车", "出租车", "车费", "停车费", "过路费")):
-            upsert(self._make_entity("expense_type", "交通", "transport", role="filter", confidence=0.9))
+        if any(
+            keyword in query
+            for keyword in ("打车", "网约车", "出租车", "车费", "乘车", "用车", "叫车", "车资", "停车费", "过路费")
+        ):
+            upsert(self._make_entity("expense_type", "交通", "transport", role="filter", confidence=0.9))
 
         if any(keyword in query for keyword in ("出差", "机票", "火车", "高铁", "行程单")):
             upsert(self._make_entity("expense_type", "差旅", "travel", role="filter", confidence=0.88))

server/src/app/services/user_agent.py

@@ -226,6 +226,16 @@ SYSTEM_GENERATED_REASON_PREFIXES = (
     "查看报销草稿",
     "请解释一下当前这笔报销的合规风险和待补充项",
 )
+LEADING_REASON_TIME_PATTERNS = (
+    re.compile(
+        r"^\s*(?:识别事项(?:有)?[：:]\s*)?"
+        r"(?:业务发生(?:时间|日期)|费用发生(?:时间|日期)|发生(?:时间|日期)|报销(?:时间|日期)|时间)[：:]?\s*"
+        r"(?:19|20)\d{2}[-/年.]\d{1,2}[-/月.]\d{1,2}日?\s*[，,。；;、]?\s*"
+    ),
+    re.compile(
+        r"^\s*(?:19|20)\d{2}[-/年.]\d{1,2}[-/月.]\d{1,2}日?\s*[，,。；;、]\s*"
+    ),
+)
 AMOUNT_UNIT_ALIASES = {
     "员": "元",
     "圆": "元",
@@ -2298,8 +2308,11 @@ class UserAgentService:
     @staticmethod
     def _resolve_submission_blocked_reasons(payload: UserAgentRequest) -> list[str]:
         raw_reasons = payload.tool_payload.get("submission_blocked_reasons")
-        if raw_reasons is None:
+        submission_blocked = bool(payload.tool_payload.get("submission_blocked"))
+        if raw_reasons is None and submission_blocked:
             raw_reasons = payload.tool_payload.get("missing_fields")
+        if raw_reasons is None and not submission_blocked:
+            return []
 
         reasons: list[str] = []
         if isinstance(raw_reasons, list):
@@ -2311,11 +2324,18 @@ class UserAgentService:
                 if item.strip()
             )
 
-        if not reasons:
+        if not reasons and submission_blocked:
             message = str(payload.tool_payload.get("message") or "").strip()
-            prefix = "提交前请先补全信息："
-            if message.startswith(prefix):
-                message = message[len(prefix):].strip()
+            for prefix in (
+                "提交前请先补全信息：",
+                "AI预审暂未通过，原因如下：",
+                "AI预审未通过，原因如下：",
+                "AI预审暂未通过：",
+                "AI预审未通过：",
+            ):
+                if message.startswith(prefix):
+                    message = message[len(prefix):].strip()
+                    break
             if message:
                 reasons.extend(
                     item.strip()
@@ -2769,7 +2789,7 @@ class UserAgentService:
 
     @classmethod
     def _resolve_reason_text(cls, message: str) -> str:
-        reason = cls._extract_message_reason(message)
+        reason = cls._strip_leading_time_from_reason(cls._extract_message_reason(message))
         if not reason:
             return ""
 
@@ -2799,6 +2819,15 @@ class UserAgentService:
 
         return reason
 
+    @staticmethod
+    def _strip_leading_time_from_reason(value: str) -> str:
+        reason = str(value or "").strip()
+        for pattern in LEADING_REASON_TIME_PATTERNS:
+            next_reason = pattern.sub("", reason).strip()
+            if next_reason != reason:
+                return next_reason
+        return reason
+
     @staticmethod
     def _should_skip_model_answer(
         payload: UserAgentRequest,
@@ -3490,7 +3519,7 @@ class UserAgentService:
             return "travel", "差旅费"
         if any(keyword in compact for keyword in ("住宿", "酒店", "宾馆")):
             return "hotel", "住宿费"
-        if any(keyword in compact for keyword in ("交通", "打车", "网约车", "出租车", "车费", "停车")):
+        if any(keyword in compact for keyword in ("交通", "打车", "网约车", "出租车", "乘车", "用车", "叫车", "车费", "车资", "的士", "停车")):
             return "transport", "交通费"
         if any(keyword in compact for keyword in ("餐费", "用餐", "午餐", "晚餐", "早餐", "伙食")):
             return "meal", "餐费"
@@ -3698,7 +3727,7 @@ class UserAgentService:
                 "group_code": "travel",
                 "scene_label": "住宿票据",
             }
-        if any(keyword in compact for keyword in ("打车", "出租车", "滴滴", "网约车", "过路费", "停车")):
+        if any(keyword in compact for keyword in ("打车", "出租车", "滴滴", "网约车", "乘车", "用车", "叫车", "车费", "车资", "的士", "过路费", "停车")):
             return {
                 "document_type": "transport_receipt",
                 "expense_type": "transport",

server/storage/expense_claims/193e6c44-29f7-4ac9-9d64-c57ddfd186c0/f8e2b572-9f9f-472f-957c-cb49c5e1e283/发票_3_京S98876.pdf.meta.json

@@ -1,23 +1,25 @@
 {
   "file_name": "发票_3_京S98876.pdf",
-  "storage_key": "1e0f6a47-fba8-4da8-8748-24465bdb06f3/800c9a01-9dc5-4515-8170-d8ae02ade93e/发票_3_京S98876.pdf",
+  "storage_key": "193e6c44-29f7-4ac9-9d64-c57ddfd186c0/f8e2b572-9f9f-472f-957c-cb49c5e1e283/发票_3_京S98876.pdf",
   "media_type": "application/pdf",
   "size_bytes": 61170,
-  "uploaded_at": "2026-05-20T02:21:35.637474+00:00",
+  "uploaded_at": "2026-05-20T12:25:49.243144+00:00",
   "previewable": true,
   "preview_kind": "image",
-  "preview_storage_key": "1e0f6a47-fba8-4da8-8748-24465bdb06f3/800c9a01-9dc5-4515-8170-d8ae02ade93e/发票_3_京S98876.preview.png",
+  "preview_storage_key": "193e6c44-29f7-4ac9-9d64-c57ddfd186c0/f8e2b572-9f9f-472f-957c-cb49c5e1e283/发票_3_京S98876.preview.png",
   "preview_media_type": "image/png",
   "preview_file_name": "发票_3_京S98876.preview.png",
   "analysis": {
-    "severity": "medium",
-    "label": "中风险",
-    "headline": "AI提示：附件存在明显待整改项",
-    "summary": "当前附件可见部分内容，但金额、用途、日期或附件类型仍有缺失或不一致。",
+    "severity": "pass",
+    "label": "AI提示符合条件",
+    "headline": "AI提示：附件符合基础校验条件",
+    "summary": "已识别到票据类型和关键字段，且符合当前费用场景的附件要求。",
     "points": [
-      "用途字段：当前费用项目为其他，但附件内容更像住宿、交通相关票据。"
+      "票据类型：已识别为增值税发票。",
+      "附件类型要求：当前费用项目为交通费，已识别为增值税发票，符合当前交通费场景的附件要求。",
+      "金额字段：已识别到与当前明细接近的金额 121.54 元。"
     ],
-    "suggestion": "建议根据风险点补齐清晰票据，或修正金额、日期、费用说明后再提交。"
+    "suggestion": "建议继续核对报销分类、费用说明和业务场景是否一致。"
   },
   "document_info": {
     "document_type": "vat_invoice",
@@ -49,23 +51,25 @@
   },
   "requirement_check": {
     "matches": true,
-    "current_expense_type": "other",
-    "current_expense_type_label": "其他费用",
+    "current_expense_type": "transport",
+    "current_expense_type_label": "交通费",
     "allowed_scene_labels": [
-      "其他票据"
+      "交通"
     ],
     "allowed_document_type_labels": [
+      "停车/通行费票据",
       "一般收据/凭证",
+      "出租车/网约车票据",
       "增值税发票"
     ],
     "recognized_scene_code": "other",
     "recognized_scene_label": "通用发票",
     "recognized_document_type": "vat_invoice",
     "recognized_document_type_label": "增值税发票",
-    "mismatch_severity": "medium",
+    "mismatch_severity": "high",
     "rule_code": "rule.expense.scene_submission_standard",
     "rule_name": "报销场景提交与附件标准",
-    "message": "当前费用项目为其他费用，已识别为增值税发票，符合当前其他费用场景的附件要求。"
+    "message": "当前费用项目为交通费，已识别为增值税发票，符合当前交通费场景的附件要求。"
   },
   "ocr_status": "recognized",
   "ocr_error": "",

server/storage/knowledge/.index.json

@@ -14,8 +14,8 @@
       "updated_at": "2026-05-17T09:28:28.999515+00:00",
       "uploaded_by": "admin",
       "version_number": 1,
-      "ingest_status": 1,
-      "ingest_status_updated_at": "2026-05-20T06:29:01.123795+00:00",
+      "ingest_status": 3,
+      "ingest_status_updated_at": "2026-05-17T10:01:33.272539+00:00",
       "ingest_completed_at": "2026-05-17T10:01:33.272539+00:00",
       "ingest_document_name": "远光《公司支出管理办法（2024）》.pdf",
       "ingest_document_updated_at": "2026-05-17T09:28:28.999515+00:00",

server/tests/test_expense_claim_service.py

@@ -3,6 +3,7 @@ from __future__ import annotations
 from datetime import UTC, date, datetime
 from decimal import Decimal
 
+import pytest
 from sqlalchemy import create_engine
 from sqlalchemy.orm import Session, sessionmaker
 from sqlalchemy.pool import StaticPool
@@ -110,6 +111,19 @@ def test_resolve_expense_type_maps_office_supplies_review_value_to_office() -> N
     assert expense_type == "office"
 
 
+def test_resolve_expense_type_maps_riding_fare_review_value_to_transport() -> None:
+    expense_type = ExpenseClaimService._resolve_expense_type(
+        [],
+        context_json={
+            "review_form_values": {
+                "expense_type": "乘车费用"
+            }
+        },
+    )
+
+    assert expense_type == "transport"
+
+
 def test_upsert_draft_from_ontology_defers_multi_document_association_choice() -> None:
     user_id = "zhangsan@example.com"
 
@@ -238,6 +252,48 @@ def test_upsert_draft_from_ontology_keeps_reason_missing_for_attachment_only_upl
         assert claim.reason == "待补充"
 
 
+def test_upsert_draft_from_ontology_strips_recognized_business_time_from_reason() -> None:
+    user_id = "transport-time@example.com"
+    message = "业务发生时间:2026-03-04，送客户去林萃小区办事，请报销乘车费用"
+
+    with build_session() as db:
+        employee = Employee(
+            employee_no="E5004",
+            name="赵六",
+            email=user_id,
+        )
+        db.add(employee)
+        db.commit()
+
+        ontology = SemanticOntologyService(db).parse(
+            OntologyParseRequest(
+                query=message,
+                user_id=user_id,
+            )
+        )
+        result = ExpenseClaimService(db).upsert_draft_from_ontology(
+            run_id=ontology.run_id,
+            user_id=user_id,
+            message=message,
+            ontology=ontology,
+            context_json={
+                "name": "赵六",
+                "user_input_text": message,
+            },
+        )
+
+        claim = db.get(ExpenseClaim, result["claim_id"])
+        assert claim is not None
+        assert claim.occurred_at.date() == date(2026, 3, 4)
+        assert claim.reason == "送客户去林萃小区办事，请报销乘车费用"
+        assert len(claim.items) == 1
+        assert claim.items[0].item_date == date(2026, 3, 4)
+        assert claim.items[0].item_reason == "送客户去林萃小区办事，请报销乘车费用"
+        assert "客户单位" not in result["message"]
+        assert "票据附件" not in result["message"]
+        assert "费用明细" not in result["message"]
+
+
 def test_upsert_draft_from_ontology_supports_link_or_create_for_multi_documents() -> None:
     user_id = "lisi@example.com"
 
@@ -348,6 +404,100 @@ def test_upsert_draft_from_ontology_supports_link_or_create_for_multi_documents(
         assert float(new_claim.amount) == 50.5
 
 
+def test_upsert_draft_from_ontology_updates_returned_claim_and_preserves_return_events() -> None:
+    user_id = "returned-owner@example.com"
+    return_flag = {
+        "source": "manual_return",
+        "return_event_id": "return-event-1",
+        "message": "第一次退回：附件缺失。",
+        "reason": "附件缺失。",
+        "return_count": 1,
+        "return_stage": "直属领导审批",
+        "return_stage_key": "direct_manager",
+        "risk_points": ["附件缺失或不清晰"],
+    }
+
+    with build_session() as db:
+        employee = Employee(
+            employee_no="E5004",
+            name="赵六",
+            email=user_id,
+        )
+        db.add(employee)
+        db.flush()
+        existing_claim = ExpenseClaim(
+            claim_no="EXP-202605-012",
+            employee_id=employee.id,
+            employee_name="赵六",
+            department_name="市场部",
+            project_code=None,
+            expense_type="transport",
+            reason="原有交通报销",
+            location="上海",
+            amount=Decimal("20.00"),
+            currency="CNY",
+            invoice_count=1,
+            occurred_at=datetime(2026, 5, 13, tzinfo=UTC),
+            status="returned",
+            approval_stage="待提交",
+            risk_flags_json=[return_flag],
+        )
+        existing_claim.items = [
+            ExpenseClaimItem(
+                claim_id=existing_claim.id,
+                item_date=date(2026, 5, 13),
+                item_type="transport",
+                item_reason="原有交通报销",
+                item_location="上海",
+                item_amount=Decimal("20.00"),
+                invoice_id="old-trip.png",
+            )
+        ]
+        db.add(existing_claim)
+        db.commit()
+
+        ontology = SemanticOntologyService(db).parse(
+            OntologyParseRequest(
+                query="我补充了交通票据，更新这张退回单据",
+                user_id=user_id,
+            )
+        )
+        ontology.risk_flags = ["系统识别：票据金额待人工核对。"]
+
+        result = ExpenseClaimService(db).upsert_draft_from_ontology(
+            run_id=ontology.run_id,
+            user_id=user_id,
+            message="我补充了交通票据，更新这张退回单据",
+            ontology=ontology,
+            context_json={
+                "name": "赵六",
+                "draft_claim_id": existing_claim.id,
+                "attachment_names": ["new-trip.png"],
+                "attachment_count": 1,
+                "ocr_documents": [
+                    {
+                        "filename": "new-trip.png",
+                        "summary": "滴滴出行 支付金额 32 元",
+                        "text": "滴滴出行 支付金额 32 元",
+                        "document_type": "taxi_receipt",
+                        "scene_code": "transport",
+                    }
+                ],
+            },
+        )
+
+        db.refresh(existing_claim)
+        assert result["claim_id"] == existing_claim.id
+        assert existing_claim.status == "draft"
+        assert "系统识别：票据金额待人工核对。" in existing_claim.risk_flags_json
+        manual_returns = [
+            flag
+            for flag in list(existing_claim.risk_flags_json or [])
+            if isinstance(flag, dict) and flag.get("source") == "manual_return"
+        ]
+        assert manual_returns == [return_flag]
+
+
 def test_generate_claim_no_uses_max_suffix_instead_of_count() -> None:
     with build_session() as db:
         db.add_all(
@@ -642,6 +792,44 @@ def test_delete_claim_item_removes_row_and_attachment_files(monkeypatch, tmp_pat
         assert not attachment_root.exists()
 
 
+def test_attachment_preview_resolves_legacy_filename_in_claim_item_directory(monkeypatch, tmp_path) -> None:
+    current_user = CurrentUserContext(
+        username="emp-1",
+        name="张三",
+        role_codes=[],
+        is_admin=False,
+    )
+
+    monkeypatch.setattr(ExpenseClaimService, "_get_attachment_storage_root", lambda self: tmp_path)
+
+    with build_session() as db:
+        claim = build_claim(expense_type="transport", location="上海")
+        claim.items[0].invoice_id = "legacy-ticket.pdf"
+        db.add(claim)
+        db.commit()
+
+        attachment_dir = tmp_path / claim.id / claim.items[0].id
+        attachment_dir.mkdir(parents=True)
+        file_path = attachment_dir / "legacy-ticket.pdf"
+        file_path.write_bytes(b"legacy-pdf-bytes")
+        (attachment_dir / "legacy-ticket.pdf.meta.json").write_text(
+            '{"file_name":"legacy-ticket.pdf","media_type":"application/pdf","previewable":true}',
+            encoding="utf-8",
+        )
+
+        payload = ExpenseClaimService(db).get_claim_item_attachment_preview_content(
+            claim_id=claim.id,
+            item_id=claim.items[0].id,
+            current_user=current_user,
+        )
+
+        assert payload is not None
+        resolved_path, media_type, filename = payload
+        assert resolved_path == file_path
+        assert media_type == "application/pdf"
+        assert filename == "legacy-ticket.pdf"
+
+
 def test_submit_claim_runs_ai_review_and_routes_to_direct_manager() -> None:
     current_user = CurrentUserContext(
         username="emp-submit@example.com",
@@ -677,6 +865,43 @@ def test_submit_claim_runs_ai_review_and_routes_to_direct_manager() -> None:
         assert submitted.submitted_at is not None
 
 
+def test_submit_claim_allows_returned_claim_to_be_resubmitted() -> None:
+    current_user = CurrentUserContext(
+        username="emp-submit@example.com",
+        name="张三",
+        role_codes=[],
+        is_admin=False,
+    )
+
+    with build_session() as db:
+        manager = Employee(
+            employee_no="E7100",
+            name="李经理",
+            email="manager-returned@example.com",
+        )
+        employee = Employee(
+            employee_no="E7101",
+            name="张三",
+            email="emp-submit@example.com",
+            manager=manager,
+        )
+        claim = build_claim(expense_type="transport", location="上海")
+        claim.employee = employee
+        claim.employee_id = employee.id
+        claim.status = "returned"
+        claim.approval_stage = "待补充"
+        claim.items[0].invoice_id = "taxi-ticket.png"
+        db.add_all([manager, employee, claim])
+        db.commit()
+
+        submitted = ExpenseClaimService(db).submit_claim(claim.id, current_user)
+
+        assert submitted is not None
+        assert submitted.status == "submitted"
+        assert submitted.approval_stage == "直属领导审批"
+        assert submitted.submitted_at is not None
+
+
 def test_submit_claim_backfills_department_from_current_employee() -> None:
     current_user = CurrentUserContext(
         username="emp-dept@example.com",
@@ -1327,7 +1552,377 @@ def test_privileged_user_can_return_and_delete_submitted_claim() -> None:
         assert db.get(ExpenseClaim, claim_id) is None
 
 
-def test_list_claims_allows_direct_manager_to_view_pending_claims_for_approval() -> None:
+def test_direct_manager_can_return_subordinate_claim_to_pending_submission() -> None:
+    current_user = CurrentUserContext(
+        username="manager-return@example.com",
+        name="李经理",
+        role_codes=["manager"],
+        is_admin=False,
+    )
+
+    with build_session() as db:
+        manager = Employee(
+            employee_no="E8100",
+            name="李经理",
+            email="manager-return@example.com",
+        )
+        employee = Employee(
+            employee_no="E8101",
+            name="张三",
+            email="zhangsan-return@example.com",
+            manager=manager,
+        )
+        db.add_all([manager, employee])
+        db.flush()
+        claim = ExpenseClaim(
+            claim_no="EXP-RET-201",
+            employee_id=employee.id,
+            employee_name="张三",
+            department_name="市场部",
+            project_code="PRJ-A",
+            expense_type="transport",
+            reason="交通报销",
+            location="上海",
+            amount=Decimal("66.00"),
+            currency="CNY",
+            invoice_count=1,
+            occurred_at=datetime(2026, 5, 12, 9, 0, tzinfo=UTC),
+            submitted_at=datetime(2026, 5, 12, 10, 0, tzinfo=UTC),
+            status="submitted",
+            approval_stage="直属领导审批",
+            risk_flags_json=[],
+        )
+        db.add(claim)
+        db.commit()
+        claim_id = claim.id
+
+        returned = ExpenseClaimService(db).return_claim(claim_id, current_user, reason="请补充行程说明")
+
+        assert returned is not None
+        assert returned.status == "returned"
+        assert returned.approval_stage == "待提交"
+        assert returned.submitted_at is None
+        assert any(
+            isinstance(flag, dict)
+            and flag.get("source") == "manual_return"
+            and flag.get("message") == "请补充行程说明"
+            for flag in returned.risk_flags_json
+        )
+
+
+def test_direct_manager_can_approve_subordinate_claim_to_finance_review() -> None:
+    current_user = CurrentUserContext(
+        username="manager-approve@example.com",
+        name="李经理",
+        role_codes=["manager"],
+        is_admin=False,
+    )
+
+    with build_session() as db:
+        manager = Employee(
+            employee_no="E8110",
+            name="李经理",
+            email="manager-approve@example.com",
+        )
+        employee = Employee(
+            employee_no="E8111",
+            name="张三",
+            email="zhangsan-approve@example.com",
+            manager=manager,
+        )
+        db.add_all([manager, employee])
+        db.flush()
+        claim = ExpenseClaim(
+            claim_no="EXP-APP-201",
+            employee_id=employee.id,
+            employee_name="张三",
+            department_name="市场部",
+            project_code="PRJ-A",
+            expense_type="transport",
+            reason="交通报销",
+            location="上海",
+            amount=Decimal("66.00"),
+            currency="CNY",
+            invoice_count=1,
+            occurred_at=datetime(2026, 5, 12, 9, 0, tzinfo=UTC),
+            submitted_at=datetime(2026, 5, 12, 10, 0, tzinfo=UTC),
+            status="submitted",
+            approval_stage="直属领导审批",
+            risk_flags_json=[],
+        )
+        db.add(claim)
+        db.commit()
+        claim_id = claim.id
+
+        approved = ExpenseClaimService(db).approve_claim(
+            claim_id,
+            current_user,
+            opinion="情况属实，同意报销。",
+        )
+
+        assert approved is not None
+        assert approved.status == "submitted"
+        assert approved.approval_stage == "财务审批"
+        assert approved.submitted_at is not None
+        assert any(
+            isinstance(flag, dict)
+            and flag.get("source") == "manual_approval"
+            and flag.get("event_type") == "expense_claim_approval"
+            and flag.get("opinion") == "情况属实，同意报销。"
+            and flag.get("previous_approval_stage") == "直属领导审批"
+            and flag.get("next_approval_stage") == "财务审批"
+            for flag in approved.risk_flags_json
+        )
+
+
+def test_return_claim_rejects_already_returned_claim_without_adding_event() -> None:
+    current_user = CurrentUserContext(
+        username="finance-returned@example.com",
+        name="财务",
+        role_codes=["finance"],
+        is_admin=False,
+    )
+    return_flag = {
+        "source": "manual_return",
+        "return_event_id": "return-event-existing",
+        "message": "请补充附件。",
+        "return_count": 1,
+        "return_stage": "直属领导审批",
+        "return_stage_key": "direct_manager",
+    }
+
+    with build_session() as db:
+        claim = ExpenseClaim(
+            claim_no="EXP-RET-202",
+            employee_name="张三",
+            department_name="市场部",
+            project_code="PRJ-A",
+            expense_type="transport",
+            reason="交通报销",
+            location="上海",
+            amount=Decimal("66.00"),
+            currency="CNY",
+            invoice_count=1,
+            occurred_at=datetime(2026, 5, 12, 9, 0, tzinfo=UTC),
+            submitted_at=None,
+            status="returned",
+            approval_stage="待提交",
+            risk_flags_json=[return_flag],
+        )
+        db.add(claim)
+        db.commit()
+        claim_id = claim.id
+
+        with pytest.raises(ValueError, match="无需重复退回"):
+            ExpenseClaimService(db).return_claim(claim_id, current_user, reason="重复退回")
+
+        db.refresh(claim)
+        manual_returns = [
+            flag
+            for flag in list(claim.risk_flags_json or [])
+            if isinstance(flag, dict) and flag.get("source") == "manual_return"
+        ]
+        assert manual_returns == [return_flag]
+
+
+def test_return_claim_records_each_return_event_with_stage_reason_and_counts() -> None:
+    current_user = CurrentUserContext(
+        username="finance-return@example.com",
+        name="财务复核",
+        role_codes=["finance"],
+        is_admin=False,
+    )
+
+    with build_session() as db:
+        claim = ExpenseClaim(
+            claim_no="EXP-RET-301",
+            employee_name="张三",
+            department_name="市场部",
+            project_code="PRJ-A",
+            expense_type="transport",
+            reason="交通报销",
+            location="上海",
+            amount=Decimal("66.00"),
+            currency="CNY",
+            invoice_count=1,
+            occurred_at=datetime(2026, 5, 12, 9, 0, tzinfo=UTC),
+            submitted_at=datetime(2026, 5, 12, 10, 0, tzinfo=UTC),
+            status="submitted",
+            approval_stage="直属领导审批",
+            risk_flags_json=[],
+        )
+        db.add(claim)
+        db.commit()
+        claim_id = claim.id
+
+        service = ExpenseClaimService(db)
+        first_returned = service.return_claim(
+            claim_id,
+            current_user,
+            reason="发票金额与明细金额不一致，请重新核对。",
+            reason_codes=["invoice_mismatch", "business_explanation"],
+        )
+        assert first_returned is not None
+
+        first_returned.status = "submitted"
+        first_returned.approval_stage = "财务审批"
+        first_returned.submitted_at = datetime(2026, 5, 12, 11, 0, tzinfo=UTC)
+        db.commit()
+
+        second_returned = service.return_claim(
+            claim_id,
+            current_user,
+            reason="超标说明仍不完整，请补充制度例外依据。",
+            reason_codes=["over_policy"],
+        )
+
+        assert second_returned is not None
+        return_events = [
+            flag
+            for flag in list(second_returned.risk_flags_json or [])
+            if isinstance(flag, dict) and flag.get("source") == "manual_return"
+        ]
+        assert len(return_events) == 2
+        assert return_events[0]["return_count"] == 1
+        assert return_events[0]["stage_return_count"] == 1
+        assert return_events[0]["return_stage"] == "直属领导审批"
+        assert return_events[0]["reason_codes"] == ["invoice_mismatch", "business_explanation"]
+        assert return_events[0]["risk_points"] == ["票据类型/金额与明细不一致", "业务事由/地点/人员信息不完整"]
+        assert return_events[0]["reason"] == "发票金额与明细金额不一致，请重新核对。"
+        assert return_events[0]["operator_role_codes"] == ["finance"]
+        assert return_events[1]["return_count"] == 2
+        assert return_events[1]["stage_return_count"] == 1
+        assert return_events[1]["return_stage"] == "财务审批"
+        assert return_events[1]["risk_points"] == ["超出制度标准或缺少超标说明"]
+
+
+def test_submit_returned_claim_preserves_manual_return_events() -> None:
+    current_user = CurrentUserContext(
+        username="emp-submit-returned@example.com",
+        name="张三",
+        role_codes=[],
+        is_admin=False,
+    )
+    return_flag = {
+        "source": "manual_return",
+        "return_event_id": "return-event-submit",
+        "message": "第一次退回：业务说明不完整。",
+        "reason": "业务说明不完整。",
+        "return_count": 1,
+        "return_stage": "直属领导审批",
+        "return_stage_key": "direct_manager",
+        "risk_points": ["业务事由/地点/人员信息不完整"],
+    }
+
+    with build_session() as db:
+        manager = Employee(
+            employee_no="E8200",
+            name="李经理",
+            email="manager-submit-returned@example.com",
+        )
+        employee = Employee(
+            employee_no="E8201",
+            name="张三",
+            email="emp-submit-returned@example.com",
+            manager=manager,
+        )
+        claim = build_claim(expense_type="office", location="上海")
+        claim.employee = employee
+        claim.employee_id = employee.id
+        claim.employee_name = "张三"
+        claim.department_name = "市场部"
+        claim.status = "returned"
+        claim.approval_stage = "待提交"
+        claim.risk_flags_json = [return_flag]
+        db.add_all([manager, employee, claim])
+        db.commit()
+
+        submitted = ExpenseClaimService(db).submit_claim(claim.id, current_user)
+
+        assert submitted is not None
+        assert submitted.status == "submitted"
+        assert submitted.approval_stage == "直属领导审批"
+        assert any(
+            isinstance(flag, dict)
+            and flag.get("source") == "manual_return"
+            and flag.get("return_event_id") == "return-event-submit"
+            for flag in list(submitted.risk_flags_json or [])
+        )
+
+
+def test_manager_personal_claims_exclude_subordinate_pending_approval_claims() -> None:
+    current_user = CurrentUserContext(
+        username="manager-personal@example.com",
+        name="李经理",
+        role_codes=["manager"],
+        is_admin=False,
+    )
+
+    with build_session() as db:
+        manager = Employee(
+            employee_no="E8300",
+            name="李经理",
+            email="manager-personal@example.com",
+        )
+        employee = Employee(
+            employee_no="E8301",
+            name="张三",
+            email="zhangsan-personal@example.com",
+            manager=manager,
+        )
+        db.add_all([manager, employee])
+        db.flush()
+        db.add_all(
+            [
+                ExpenseClaim(
+                    claim_no="EXP-MGR-OWN",
+                    employee_id=manager.id,
+                    employee_name="李经理",
+                    department_name="市场部",
+                    project_code="PRJ-MGR",
+                    expense_type="office",
+                    reason="本人报销",
+                    location="上海",
+                    amount=Decimal("88.00"),
+                    currency="CNY",
+                    invoice_count=1,
+                    occurred_at=datetime(2026, 5, 12, 9, 0, tzinfo=UTC),
+                    submitted_at=None,
+                    status="draft",
+                    approval_stage="待提交",
+                    risk_flags_json=[],
+                ),
+                ExpenseClaim(
+                    claim_no="EXP-MGR-SUB",
+                    employee_id=employee.id,
+                    employee_name="张三",
+                    department_name="市场部",
+                    project_code="PRJ-MGR",
+                    expense_type="transport",
+                    reason="下属待审批报销",
+                    location="上海",
+                    amount=Decimal("66.00"),
+                    currency="CNY",
+                    invoice_count=1,
+                    occurred_at=datetime(2026, 5, 12, 10, 0, tzinfo=UTC),
+                    submitted_at=datetime(2026, 5, 12, 11, 0, tzinfo=UTC),
+                    status="submitted",
+                    approval_stage="直属领导审批",
+                    risk_flags_json=[],
+                ),
+            ]
+        )
+        db.commit()
+
+        service = ExpenseClaimService(db)
+        personal_claims = service.list_claims(current_user)
+        approval_claims = service.list_approval_claims(current_user)
+
+        assert [claim.claim_no for claim in personal_claims] == ["EXP-MGR-OWN"]
+        assert [claim.claim_no for claim in approval_claims] == ["EXP-MGR-SUB"]
+
+
+def test_list_approval_claims_allows_direct_manager_to_view_pending_claims_for_approval() -> None:
     current_user = CurrentUserContext(
         username="manager@example.com",
         name="李经理",
@@ -1402,7 +1997,7 @@ def test_list_claims_allows_direct_manager_to_view_pending_claims_for_approval()
         )
         db.commit()
 
-        claims = ExpenseClaimService(db).list_claims(current_user)
+        claims = ExpenseClaimService(db).list_approval_claims(current_user)
 
         assert len(claims) == 1
         assert claims[0].claim_no == "EXP-MGR-201"

server/tests/test_ontology_service.py

@@ -433,11 +433,11 @@ def test_semantic_ontology_service_extracts_day_before_yesterday_from_client_loc
         assert result.time_range.end_date == "2026-05-11"
 
 
-def test_semantic_ontology_service_maps_office_supplies_to_office_expense_type() -> None:
-    session_factory = build_session_factory()
-    with session_factory() as db:
-        result = SemanticOntologyService(db).parse(
-            OntologyParseRequest(
+def test_semantic_ontology_service_maps_office_supplies_to_office_expense_type() -> None:
+    session_factory = build_session_factory()
+    with session_factory() as db:
+        result = SemanticOntologyService(db).parse(
+            OntologyParseRequest(
                 query="我买了办公用品和文具，花了88元，帮我报销",
                 user_id="pytest",
             )
@@ -446,15 +446,33 @@ def test_semantic_ontology_service_maps_office_supplies_to_office_expense_type()
         assert result.scenario == "expense"
         assert result.intent == "draft"
         assert any(
-            item.type == "expense_type" and item.normalized_value == "office"
-            for item in result.entities
-        )
-
-
-def test_semantic_ontology_service_uses_model_parse_when_available(monkeypatch) -> None:
-    session_factory = build_session_factory()
-    with session_factory() as db:
-        service = SemanticOntologyService(db)
+            item.type == "expense_type" and item.normalized_value == "office"
+            for item in result.entities
+        )
+
+
+def test_semantic_ontology_service_maps_riding_fare_to_transport_expense_type() -> None:
+    session_factory = build_session_factory()
+    with session_factory() as db:
+        result = SemanticOntologyService(db).parse(
+            OntologyParseRequest(
+                query="业务发生时间:2026-03-04，送客户去林萃小区办事，请报销乘车费用",
+                user_id="pytest",
+            )
+        )
+
+        assert result.scenario == "expense"
+        assert result.intent == "draft"
+        assert any(
+            item.type == "expense_type" and item.normalized_value == "transport"
+            for item in result.entities
+        )
+
+
+def test_semantic_ontology_service_uses_model_parse_when_available(monkeypatch) -> None:
+    session_factory = build_session_factory()
+    with session_factory() as db:
+        service = SemanticOntologyService(db)
         monkeypatch.setattr(
             service,
             "_parse_with_model",

server/tests/test_reimbursement_endpoints.py

@@ -289,6 +289,67 @@ def test_claim_item_attachment_upload_flags_non_invoice_image_as_high_risk(monke
     assert any("附件内容" in point for point in analysis["points"])
 
 
+def test_approve_claim_endpoint_routes_direct_manager_claim_to_finance_review() -> None:
+    client, session_factory = build_client()
+    with session_factory() as db:
+        manager = Employee(
+            id="mgr-approve-1",
+            employee_no="E21001",
+            name="李经理",
+            email="manager-approve-api@example.com",
+        )
+        employee = Employee(
+            id="emp-approve-1",
+            employee_no="E11001",
+            name="张三",
+            email="zhangsan-approve-api@example.com",
+            manager=manager,
+        )
+        claim = ExpenseClaim(
+            id="claim-approve-1",
+            claim_no="EXP-APP-API-001",
+            employee_id=employee.id,
+            employee_name="张三",
+            department_id="dept-1",
+            department_name="市场部",
+            project_code=None,
+            expense_type="transport",
+            reason="交通报销",
+            location="上海",
+            amount=Decimal("88.00"),
+            currency="CNY",
+            invoice_count=1,
+            occurred_at=datetime(2026, 5, 13, tzinfo=UTC),
+            submitted_at=datetime(2026, 5, 13, 10, 0, tzinfo=UTC),
+            status="submitted",
+            approval_stage="直属领导审批",
+            risk_flags_json=[],
+        )
+        db.add_all([manager, employee, claim])
+        db.commit()
+
+    response = client.post(
+        "/api/v1/reimbursements/claims/claim-approve-1/approve",
+        json={"opinion": "情况属实，同意报销。"},
+        headers={
+            "X-Auth-Username": "manager-approve-api@example.com",
+            "X-Auth-Name": "manager-approve-api@example.com",
+            "X-Auth-Role-Codes": "manager",
+        },
+    )
+
+    assert response.status_code == 200
+    payload = response.json()
+    assert payload["status"] == "submitted"
+    assert payload["approval_stage"] == "财务审批"
+    assert any(
+        item["source"] == "manual_approval"
+        and item["opinion"] == "情况属实，同意报销。"
+        and item["next_approval_stage"] == "财务审批"
+        for item in payload["risk_flags_json"]
+    )
+
+
 def test_claim_item_pdf_attachment_preview_returns_generated_image(monkeypatch, tmp_path) -> None:
     preview_bytes = b"fake-preview-png"
     preview_data_url = f"data:image/png;base64,{base64.b64encode(preview_bytes).decode('ascii')}"

server/tests/test_user_agent_service.py

@@ -546,11 +546,11 @@ def test_user_agent_guides_implicit_expense_draft_request() -> None:
         assert slot_map["amount"].value == "1000.00元"
 
 
-def test_user_agent_guides_narrative_with_day_before_yesterday() -> None:
-    session_factory = build_session_factory()
-    with session_factory() as db:
-        ontology = SemanticOntologyService(db).parse(
-            OntologyParseRequest(
+def test_user_agent_guides_narrative_with_day_before_yesterday() -> None:
+    session_factory = build_session_factory()
+    with session_factory() as db:
+        ontology = SemanticOntologyService(db).parse(
+            OntologyParseRequest(
                 query="我前天请客户吃饭花了200元",
                 user_id="pytest",
                 context_json={
@@ -571,15 +571,106 @@ def test_user_agent_guides_narrative_with_day_before_yesterday() -> None:
 
         assert response.review_payload is not None
         slot_map = {item.key: item for item in response.review_payload.slot_cards}
-        assert slot_map["time_range"].raw_value == "前天"
-        assert slot_map["time_range"].value == "2026-05-11"
-        assert "时间为 2026-05-11" in response.review_payload.intent_summary
-
-
-def test_user_agent_attachment_only_upload_uses_generic_scene_reason_without_fabrication() -> None:
-    session_factory = build_session_factory()
-    with session_factory() as db:
-        ontology = SemanticOntologyService(db).parse(
+        assert slot_map["time_range"].raw_value == "前天"
+        assert slot_map["time_range"].value == "2026-05-11"
+        assert "时间为 2026-05-11" in response.review_payload.intent_summary
+
+
+def test_user_agent_guides_riding_fare_as_transport_expense() -> None:
+    session_factory = build_session_factory()
+    with session_factory() as db:
+        message = "业务发生时间:2026-03-04，送客户去林萃小区办事，请报销乘车费用"
+        ontology = SemanticOntologyService(db).parse(
+            OntologyParseRequest(
+                query=message,
+                user_id="pytest",
+            )
+        )
+        response = UserAgentService(db).respond(
+            UserAgentRequest(
+                run_id=ontology.run_id,
+                user_id="pytest",
+                message=message,
+                ontology=ontology,
+                tool_payload={"draft_only": True},
+            )
+        )
+
+        assert response.review_payload is not None
+        slot_map = {item.key: item for item in response.review_payload.slot_cards}
+        assert slot_map["expense_type"].value == "交通费"
+        assert slot_map["expense_type"].normalized_value == "transport"
+        assert slot_map["time_range"].value == "2026-03-04"
+        assert slot_map["reason"].value == "送客户去林萃小区办事，请报销乘车费用"
+        assert "业务发生时间" not in slot_map["reason"].raw_value
+        assert "“交通费”" in response.review_payload.intent_summary
+
+
+def test_user_agent_does_not_treat_draft_saved_message_as_precheck_risk_for_transport() -> None:
+    session_factory = build_session_factory()
+    with session_factory() as db:
+        message = "业务发生时间:2026-03-04，送客户去林萃小区办事，打车花了32元，请报销乘车费用"
+        context_json = {
+            "name": "赵六",
+            "attachment_names": ["didi-trip.png"],
+            "attachment_count": 1,
+            "ocr_documents": [
+                {
+                    "filename": "didi-trip.png",
+                    "summary": "滴滴出行 支付金额 32 元",
+                    "text": "滴滴出行 支付金额 32 元",
+                    "document_type": "taxi_receipt",
+                    "scene_code": "transport",
+                    "document_fields": [
+                        {"key": "amount", "label": "支付金额", "value": "32.00"},
+                    ],
+                    "warnings": [],
+                }
+            ],
+        }
+        ontology = SemanticOntologyService(db).parse(
+            OntologyParseRequest(
+                query=message,
+                user_id="pytest",
+                context_json=context_json,
+            )
+        )
+        response = UserAgentService(db).respond(
+            UserAgentRequest(
+                run_id=ontology.run_id,
+                user_id="pytest",
+                message=message,
+                ontology=ontology,
+                context_json=context_json,
+                tool_payload={
+                    "draft_only": True,
+                    "claim_id": "claim-1",
+                    "claim_no": "EXP-202603-001",
+                    "status": "draft",
+                    "message": (
+                        "已创建报销草稿 EXP-202603-001，当前状态为 draft。"
+                        "你可以继续补充费用明细、客户单位和票据附件。"
+                    ),
+                },
+            )
+        )
+
+        assert response.review_payload is not None
+        assert response.review_payload.can_proceed is True
+        assert "客户名称" not in response.review_payload.missing_slots
+        assert "参与人员" not in response.review_payload.missing_slots
+        assert "票据附件" not in response.review_payload.missing_slots
+        risk_text = "\n".join(
+            f"{item.title}\n{item.content}" for item in response.review_payload.risk_briefs
+        )
+        assert "AI预审未通过" not in risk_text
+        assert "已创建报销草稿" not in risk_text
+
+
+def test_user_agent_attachment_only_upload_uses_generic_scene_reason_without_fabrication() -> None:
+    session_factory = build_session_factory()
+    with session_factory() as db:
+        ontology = SemanticOntologyService(db).parse(
             OntologyParseRequest(
                 query="我上传了 1 份票据，请结合附件名称给出报销建议并尽量生成草稿。",
                 user_id="pytest",