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_claims.py

@@ -33,9 +33,11 @@ from app.services.agent_asset_spreadsheet import RISK_RULES_LIBRARY
 from app.services.agent_foundation import AgentFoundationService
 from app.services.audit import AuditLogService
 from app.services.document_intelligence import build_document_insight
+from app.services.document_numbering import is_application_claim_no
 from app.services.expense_claim_access_policy import ExpenseClaimAccessPolicy
 from app.services.expense_claim_attachment_presentation import ExpenseClaimAttachmentPresentation
 from app.services.expense_claim_attachment_storage import ExpenseClaimAttachmentStorage
+from app.services.expense_claim_application_handoff import ExpenseClaimApplicationHandoffMixin
 from app.services.expense_claim_attachment_analysis import ExpenseClaimAttachmentAnalysisMixin
 from app.services.expense_claim_attachment_document import ExpenseClaimAttachmentDocumentMixin
 from app.services.expense_claim_attachment_operations import ExpenseClaimAttachmentOperationsMixin
@@ -124,6 +126,7 @@ from app.services.ocr import OcrService
 
 
 class ExpenseClaimService(
+    ExpenseClaimApplicationHandoffMixin,
     ExpenseClaimAttachmentOperationsMixin,
     ExpenseClaimReviewPreviewMixin,
     ExpenseClaimDraftFlowMixin,
@@ -153,7 +156,7 @@ class ExpenseClaimService(
             or ""
         ).strip().lower()
         return (
-            claim_no.startswith("APP-")
+            is_application_claim_no(claim_no)
             or expense_type == "application"
             or expense_type.endswith("_application")
             or document_type in {"application", "expense_application"}
@@ -492,9 +495,28 @@ class ExpenseClaimService(
 
     def delete_claim(self, claim_id: str, current_user: CurrentUserContext) -> ExpenseClaim | None:
         claim = self.get_claim(claim_id, current_user)
+        if claim is None and (
+            current_user.is_admin or self._access_policy.has_archive_center_access(current_user)
+        ):
+            candidate_claim = self.db.scalar(
+                select(ExpenseClaim)
+                .options(
+                    selectinload(ExpenseClaim.items),
+                    selectinload(ExpenseClaim.employee).selectinload(Employee.manager),
+                    selectinload(ExpenseClaim.employee).selectinload(Employee.roles),
+                )
+                .where(ExpenseClaim.id == claim_id)
+            )
+            if candidate_claim is not None and (
+                current_user.is_admin or self._access_policy.is_archived_claim(candidate_claim)
+            ):
+                claim = candidate_claim
         if claim is None:
             return None
 
+        if self._access_policy.is_archived_claim(claim) and not current_user.is_admin:
+            raise ValueError("已归档单据不能删除，只有高级管理员可以执行删除。")
+
         if not self._access_policy.has_claim_delete_access(current_user):
             self._ensure_draft_claim(claim)
             if not self._access_policy.is_claim_owned_by_current_user(claim, current_user):
@@ -642,7 +664,7 @@ class ExpenseClaimService(
                 label = "领导审批通过"
                 next_status = "approved"
                 next_stage = "审批完成"
-                default_message = "{operator} 已审批通过，申请流程完成。"
+                default_message = "{operator} 已确认审核，申请流程完成并生成报销草稿。"
             else:
                 event_type = "expense_claim_approval"
                 label = "领导审批通过"
@@ -663,9 +685,12 @@ class ExpenseClaimService(
         else:
             raise ValueError("当前节点不支持审批通过。")
 
+        approval_opinion = str(opinion or "").strip()
+        if previous_stage == "直属领导审批" and not approval_opinion:
+            raise ValueError("领导审核意见不能为空，请填写意见后再确认审核。")
+
         before_json = self._serialize_claim(claim)
         operator = self._access_policy.resolve_current_user_display_name(current_user)
-        approval_opinion = str(opinion or "").strip()
         approval_flag = {
             "source": approval_source,
             "event_type": event_type,
@@ -692,6 +717,12 @@ class ExpenseClaimService(
         claim.approval_stage = next_stage
         if claim.submitted_at is None:
             claim.submitted_at = datetime.now(UTC)
+        if is_application_claim and previous_stage == "直属领导审批":
+            generated_draft = self._create_reimbursement_draft_from_application(
+                application_claim=claim,
+                approval_flag=approval_flag,
+                operator=operator,
+            )
         claim.risk_flags_json = [*list(claim.risk_flags_json or []), approval_flag]
 
         self.db.commit()