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

@@ -0,0 +1,88 @@
+{
+  "file_name": "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": "2026-05-20T12:25:49.243144+00:00",
+  "previewable": true,
+  "preview_kind": "image",
+  "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": "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": [
+      "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",
+    "document_type_label": "增值税发票",
+    "scene_code": "other",
+    "scene_label": "通用发票",
+    "fields": [
+      {
+        "key": "amount",
+        "label": "金额",
+        "value": "121.54元"
+      },
+      {
+        "key": "date",
+        "label": "日期",
+        "value": "2026-03-04"
+      },
+      {
+        "key": "merchant_name",
+        "label": "商户",
+        "value": "信息"
+      },
+      {
+        "key": "invoice_number",
+        "label": "票据号码",
+        "value": "26427004426998871533"
+      }
+    ]
+  },
+  "requirement_check": {
+    "matches": true,
+    "current_expense_type": "transport",
+    "current_expense_type_label": "交通费",
+    "allowed_scene_labels": [
+      "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": "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": "",
+  "ocr_text": "发票号码：26427004426998871533\n旅普发票）\n电子发票\n开票日期：2026年03月04日\n购买方信息\n名称：北京京能电力股份有限公司\n销售方信息\n名称：北京小桔科技有限公司\n统一社会信用代码/纳税人识别1:110000717734559Y\n统一社会信用代码/纳税人识别1:110108MA00293G5X\n项目名称\n单价\n数量\n金额\n税率/征收率\n税额\n*运输服务*客运服务费\n118.00\n1\n118.00\n3%\n3.54\n合\n计\n￥118.00\n￥3.54\n出行人\n有效身份证件号\n出行日期\n出发地\n到达地\n等级\n交通工具\n类\n2026-03-04\n小汤山酒店\n林萃花园南门\n网约车\n价税合计（大写）\n壹佰贰拾壹圆伍角肆分\n(小写)￥121.54\n购方开户银行：-；\n银行账号：-;\n备注\n销方开户银行：中国建设银行北京中关村支行；\n银行账号：11001006500059041897;\n开票人：系统自动开票",
+  "ocr_summary": "发票号码：26427004426998871533；旅普发票）；电子发票",
+  "ocr_avg_score": 0.9825071743194093,
+  "ocr_line_count": 47,
+  "ocr_classification_source": "rule",
+  "ocr_classification_confidence": 0.74,
+  "ocr_classification_evidence": [
+    "发票号码",
+    "价税合计",
+    "电子发票"
+  ],
+  "ocr_warnings": []
+}