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_semantics.py

@@ -0,0 +1,119 @@
+from __future__ import annotations
+
+from typing import Any
+
+TRAVEL_ROUTE_CITY_SEMANTIC_TYPE = "travel_route_city_consistency"
+LEGACY_CITY_CONSISTENCY_SEMANTIC_TYPE = "travel_city_consistency"
+CITY_CONSISTENCY_SEMANTIC_TYPES = {
+    TRAVEL_ROUTE_CITY_SEMANTIC_TYPE,
+    LEGACY_CITY_CONSISTENCY_SEMANTIC_TYPE,
+}
+CITY_CONSISTENCY_SEMANTIC_TYPE = TRAVEL_ROUTE_CITY_SEMANTIC_TYPE
+
+RISK_LEVEL_LABELS = {
+    "low": "低风险",
+    "medium": "中风险",
+    "high": "高风险",
+    "critical": "极高风险",
+}
+
+CITY_ATTACHMENT_FIELDS = ("attachment.route_cities", "attachment.hotel_city")
+CITY_REFERENCE_FIELDS = ("claim.location", "item.item_location")
+CITY_HOME_FIELDS = ("employee.location",)
+CITY_EXCEPTION_FIELDS = ("claim.reason", "item.item_reason")
+CITY_EXCEPTION_KEYWORDS = ("绕行", "跨城办事", "跨城", "临时改签", "改签", "变更")
+
+
+def is_city_consistency_rule(text: str) -> bool:
+    normalized = str(text or "")
+    has_city_subject = any(
+        term in normalized
+        for term in ("交通票", "住宿票", "住宿发票", "票据", "附件", "行程城市", "住宿城市")
+    )
+    has_reference = any(
+        term in normalized
+        for term in ("申报目的地", "申报地点", "明细地点", "发生地点", "意图城市", "目的地")
+    )
+    has_relation = any(
+        term in normalized
+        for term in ("一致", "不一致", "形成一致关系", "匹配", "无法与", "对应")
+    )
+    has_route_anomaly = any(term in normalized for term in ("绕行", "跨城", "中转", "周转", "改签"))
+    return has_city_subject and has_reference and (has_relation or has_route_anomaly)
+
+
+def build_city_consistency_draft(
+    draft: dict[str, Any],
+    *,
+    natural_language: str,
+    fields: list[Any],
+    risk_level: str,
+) -> dict[str, Any]:
+    del natural_language
+    field_by_key = {field.key: field for field in fields}
+    field_keys = [
+        key
+        for key in (
+            *CITY_ATTACHMENT_FIELDS,
+            *CITY_REFERENCE_FIELDS,
+            *CITY_HOME_FIELDS,
+            *CITY_EXCEPTION_FIELDS,
+        )
+        if key in field_by_key
+    ]
+    risk_label = RISK_LEVEL_LABELS.get(risk_level, "风险")
+    condition_summary = (
+        "判断公式：A=交通票行程城市∪住宿发票城市，B=申报目的地∪明细发生地点，"
+        "C=员工常驻地/合理出发地。若A或B为空则要求补充识别；若A与B无交集且无合理说明，"
+        "或票据路线中存在不属于B∪C的额外城市，则命中目的地不一致/中途周转异常风险。"
+    )
+    flow = draft.get("flow") if isinstance(draft.get("flow"), dict) else {}
+    return {
+        **draft,
+        "template_key": "field_compare_v1",
+        "field_keys": field_keys,
+        "semantic_type": TRAVEL_ROUTE_CITY_SEMANTIC_TYPE,
+        "condition_summary": condition_summary,
+        "keywords": [],
+        "exception_keywords": list(CITY_EXCEPTION_KEYWORDS),
+        "flow": {
+            **flow,
+            "start": "差旅报销单据提交，并上传交通票据、住宿票据或其他可识别城市的附件",
+            "evidence": "读取员工常驻地、申报目的地、明细发生地点、交通票行程城市、住宿发票城市和报销事由",
+            "decision": "附件城市是否覆盖申报行程，且票据路线是否出现申报目的地和常驻地之外的中转城市",
+            "pass": "票据城市覆盖申报行程，且未出现申报目的地和常驻地之外的额外城市",
+            "fail": f"票据路线存在目的地不一致或额外中转城市，命中{risk_label}并要求补充说明或退回修改",
+        },
+    }
+
+
+def build_city_consistency_params(draft: dict[str, Any]) -> dict[str, Any]:
+    exception_keywords = list(draft.get("exception_keywords") or CITY_EXCEPTION_KEYWORDS)
+    return {
+        "semantic_type": TRAVEL_ROUTE_CITY_SEMANTIC_TYPE,
+        "attachment_city_fields": list(CITY_ATTACHMENT_FIELDS),
+        "reference_city_fields": list(CITY_REFERENCE_FIELDS),
+        "home_city_fields": list(CITY_HOME_FIELDS),
+        "exception_fields": list(CITY_EXCEPTION_FIELDS),
+        "exception_keywords": exception_keywords,
+        "keywords": [],
+        "route_anomaly_policy": "flag_unexpected_intermediate_cities",
+        "exception_handling": "exception_text_is_evidence_not_auto_pass_for_route_anomaly",
+        "formula": (
+            "A=UNION(attachment.route_cities, attachment.hotel_city); "
+            "B=UNION(claim.location, item.item_location); "
+            "C=UNION(employee.location); "
+            "HIT WHEN (A∩B=∅ AND NOT CONTAINS_ANY(exception_fields, exception_keywords)) "
+            "OR EXISTS(city IN A WHERE city NOT IN B∪C)"
+        ),
+        "conditions": [
+            {
+                "left_group": list(CITY_ATTACHMENT_FIELDS),
+                "operator": "route_city_consistency",
+                "right_group": list(CITY_REFERENCE_FIELDS),
+                "home_group": list(CITY_HOME_FIELDS),
+                "exception_fields": list(CITY_EXCEPTION_FIELDS),
+                "exception_keywords": exception_keywords,
+            }
+        ],
+    }