feat: 增强风险规则生成引擎与预算中心页面

后端拆分风险规则生成为解释器、语义分析、本体对齐等子模块，
优化模板执行和流程图生成，完善员工种子数据和导入逻辑，增强
报销单权限策略和草稿持久化，前端新增预算中心视图和趋势图
组件，重构审计页面和风险规则测试对话框交互，完善文档中心
和报销创建页面细节，补充单元测试覆盖。

server/src/app/services/expense_claim_access_policy.py

@@ -17,6 +17,7 @@ ARCHIVE_CENTER_ROLE_CODES = {"finance", "executive", "auditor"}
 APPROVAL_VISIBLE_CLAIM_ROLE_CODES = {"manager", "approver"}
 CLAIM_DELETE_ROLE_CODES = {"executive"}
 ARCHIVED_CLAIM_STATUSES = ("approved", "completed", "paid")
+APPLICATION_ARCHIVED_STAGES = ("审批完成", "申请归档", "completed")
 
 
 class ExpenseClaimAccessPolicy:
@@ -39,9 +40,22 @@ class ExpenseClaimAccessPolicy:
     def build_archived_claim_condition() -> Any:
         normalized_status = func.lower(func.coalesce(ExpenseClaim.status, ""))
         stage = func.coalesce(ExpenseClaim.approval_stage, "")
+        normalized_type = func.lower(func.coalesce(ExpenseClaim.expense_type, ""))
+        claim_no = func.upper(func.coalesce(ExpenseClaim.claim_no, ""))
+        application_condition = or_(
+            claim_no.like("AP-%"),
+            claim_no.like("APP-%"),
+            normalized_type == "application",
+            normalized_type.like("%\\_application", escape="\\"),
+        )
         return or_(
             stage == "归档入账",
             stage == "completed",
+            and_(
+                application_condition,
+                normalized_status.in_(ARCHIVED_CLAIM_STATUSES),
+                stage.in_(APPLICATION_ARCHIVED_STAGES),
+            ),
             and_(
                 normalized_status.in_(ARCHIVED_CLAIM_STATUSES),
                 or_(
@@ -59,6 +73,27 @@ class ExpenseClaimAccessPolicy:
             return True
         return bool(ExpenseClaimAccessPolicy.normalize_role_codes(current_user) & CLAIM_DELETE_ROLE_CODES)
 
+    @staticmethod
+    def is_archived_claim(claim: ExpenseClaim) -> bool:
+        normalized_status = str(claim.status or "").strip().lower()
+        stage = str(claim.approval_stage or "").strip()
+        if stage in {"归档入账", "completed"}:
+            return True
+        normalized_type = str(claim.expense_type or "").strip().lower()
+        claim_no = str(claim.claim_no or "").strip().upper()
+        is_application_claim = (
+            claim_no.startswith(("AP-", "APP-"))
+            or normalized_type == "application"
+            or normalized_type.endswith("_application")
+        )
+        if (
+            is_application_claim
+            and normalized_status in ARCHIVED_CLAIM_STATUSES
+            and stage in APPLICATION_ARCHIVED_STAGES
+        ):
+            return True
+        return normalized_status in ARCHIVED_CLAIM_STATUSES and stage in {"", "归档入账", "completed"}
+
     def can_return_claim(self, current_user: CurrentUserContext, claim: ExpenseClaim) -> bool:
         if self.has_privileged_claim_access(current_user):
             return True
@@ -338,6 +373,7 @@ class ExpenseClaimAccessPolicy:
         else:
             add_condition("employee_id", username)
             add_condition("employee_name", username)
+            add_condition("employee_name", str(current_user.name or "").strip())
 
         return conditions
 
@@ -422,10 +458,14 @@ class ExpenseClaimAccessPolicy:
         return stmt.where(or_(*conditions))
 
     def apply_archived_claim_scope(self, stmt: Any, current_user: CurrentUserContext) -> Any:
+        archived_condition = self.build_archived_claim_condition()
         if not self.has_archive_center_access(current_user):
-            return stmt.where(ExpenseClaim.id == "__no_visible_claim__")
+            owned_conditions = self.build_personal_claim_conditions(current_user)
+            if not owned_conditions:
+                return stmt.where(ExpenseClaim.id == "__no_visible_claim__")
+            return stmt.where(archived_condition, or_(*owned_conditions))
 
-        return stmt.where(self.build_archived_claim_condition())
+        return stmt.where(archived_condition)
 
     @staticmethod
     def resolve_claim_manager_name(claim: ExpenseClaim) -> str: