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/risk_rule_generation_ontology.py

@@ -0,0 +1,163 @@
+from __future__ import annotations
+
+from dataclasses import dataclass
+
+from app.core.agent_enums import AgentAssetDomain
+from app.services.expense_type_keywords import EXPENSE_TYPE_LABEL_BY_CODE
+
+
+@dataclass(frozen=True)
+class RiskRuleField:
+    key: str
+    label: str
+    field_type: str
+    source: str
+    aliases: tuple[str, ...]
+
+
+BUSINESS_DOMAIN_LABELS: dict[str, str] = {
+    AgentAssetDomain.EXPENSE.value: "报销",
+    AgentAssetDomain.AR.value: "应收",
+    AgentAssetDomain.AP.value: "应付",
+}
+
+RISK_LEVEL_LABELS: dict[str, str] = {
+    "low": "低风险",
+    "medium": "中风险",
+    "high": "高风险",
+    "critical": "极高风险",
+}
+
+EXPENSE_RISK_CATEGORY_CODES: tuple[str, ...] = (
+    "travel",
+    "hotel",
+    "transport",
+    "meal",
+    "meeting",
+    "office",
+    "training",
+    "communication",
+    "welfare",
+)
+EXPENSE_RISK_CATEGORY_LABELS: dict[str, str] = {
+    code: EXPENSE_TYPE_LABEL_BY_CODE[code] for code in EXPENSE_RISK_CATEGORY_CODES
+}
+EXPENSE_RISK_CATEGORY_ALIASES = {
+    "entertainment": "meal",
+}
+
+FIELD_ONTOLOGY: tuple[RiskRuleField, ...] = (
+    RiskRuleField("claim.reason", "报销事由", "text", "claim", ("事由", "说明", "理由", "用途")),
+    RiskRuleField(
+        "claim.location",
+        "申报地点",
+        "text",
+        "claim",
+        ("地点", "城市", "出差地", "申报地点", "申报目的地", "目的地"),
+    ),
+    RiskRuleField(
+        "claim.trip_start_date",
+        "出差开始日期",
+        "date",
+        "claim",
+        ("出差开始", "行程开始", "开始日期", "出差起始", "出发日期"),
+    ),
+    RiskRuleField(
+        "claim.trip_end_date",
+        "出差结束日期",
+        "date",
+        "claim",
+        ("出差结束", "行程结束", "结束日期", "返程日期", "返回日期"),
+    ),
+    RiskRuleField("claim.amount", "申报金额", "number", "claim", ("金额", "费用", "超额", "额度")),
+    RiskRuleField("claim.employee_name", "报销人", "text", "claim", ("报销人", "员工", "申请人")),
+    RiskRuleField("claim.department_name", "部门", "text", "claim", ("部门", "组织")),
+    RiskRuleField(
+        "employee.location",
+        "员工常驻地",
+        "text",
+        "employee",
+        ("常驻地", "办公地", "员工所在地", "出发地", "所在城市"),
+    ),
+    RiskRuleField("item.item_type", "费用类型", "enum", "item", ("费用类型", "科目", "类型")),
+    RiskRuleField("item.item_reason", "明细事由", "text", "item", ("明细事由", "明细说明")),
+    RiskRuleField("item.item_location", "明细地点", "text", "item", ("明细地点", "发生地点")),
+    RiskRuleField("item.item_date", "明细发生日期", "date", "item", ("明细日期", "发生日期", "费用日期")),
+    RiskRuleField(
+        "attachment.invoice_no", "发票号码", "text", "attachment", ("发票号", "发票号码", "票号")
+    ),
+    RiskRuleField(
+        "attachment.buyer_name", "购买方名称", "text", "attachment", ("抬头", "购买方", "开票单位")
+    ),
+    RiskRuleField(
+        "attachment.goods_name",
+        "商品服务名称",
+        "text",
+        "attachment",
+        ("品名", "商品", "服务名称", "摘要"),
+    ),
+    RiskRuleField(
+        "attachment.issue_date",
+        "开票日期",
+        "date",
+        "attachment",
+        ("开票日期", "发票日期", "票据日期"),
+    ),
+    RiskRuleField(
+        "attachment.stay_start_date",
+        "住宿开始日期",
+        "date",
+        "attachment",
+        ("入住日期", "住宿开始", "入住时间", "住宿开始日期"),
+    ),
+    RiskRuleField(
+        "attachment.stay_end_date",
+        "住宿结束日期",
+        "date",
+        "attachment",
+        ("离店日期", "退房日期", "住宿结束", "住宿结束日期"),
+    ),
+    RiskRuleField(
+        "attachment.hotel_city",
+        "住宿城市",
+        "text",
+        "attachment",
+        ("住宿城市", "酒店城市", "酒店地点", "酒店发票城市", "酒店票城市", "住宿发票城市"),
+    ),
+    RiskRuleField(
+        "attachment.route_cities",
+        "行程城市",
+        "list",
+        "attachment",
+        ("行程", "路线", "途经城市", "出差城市", "交通票行程", "交通票城市"),
+    ),
+    RiskRuleField(
+        "attachment.ocr_text",
+        "票据全文",
+        "text",
+        "attachment",
+        ("票据内容", "OCR", "全文", "关键字", "关键词"),
+    ),
+    RiskRuleField(
+        "receivable.aging_days", "应收账龄", "number", "receivable", ("账龄", "逾期", "应收逾期")
+    ),
+    RiskRuleField(
+        "receivable.amount_outstanding",
+        "应收未收金额",
+        "number",
+        "receivable",
+        ("未收金额", "欠款", "应收余额"),
+    ),
+    RiskRuleField(
+        "payable.vendor_name", "供应商名称", "text", "payable", ("供应商", "付款方", "往来单位")
+    ),
+    RiskRuleField(
+        "payable.amount_outstanding", "应付未付金额", "number", "payable", ("未付金额", "应付余额")
+    ),
+)
+
+DOMAIN_FIELD_PREFIXES: dict[str, tuple[str, ...]] = {
+    AgentAssetDomain.EXPENSE.value: ("claim.", "item.", "attachment.", "employee."),
+    AgentAssetDomain.AR.value: ("receivable.",),
+    AgentAssetDomain.AP.value: ("payable.",),
+}