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。

web/src/utils/accessControl.js

@@ -1,23 +1,20 @@
-export const DEFAULT_APP_VIEW_ORDER = [
-  'overview',
-  'workbench',
-  'documents',
-  'requests',
-  'approval',
-  'archive',
-  'policies',
-  'audit',
+export const DEFAULT_APP_VIEW_ORDER = [
+  'overview',
+  'workbench',
+  'documents',
+  'budget',
+  'policies',
+  'audit',
   'logs',
   'employees',
   'settings'
 ]
 
-const ALWAYS_VISIBLE_VIEWS = new Set(['workbench', 'documents', 'requests', 'policies'])
-const VIEW_ROLE_RULES = {
-  overview: ['finance', 'executive'],
-  approval: ['approver', 'finance', 'executive'],
-  archive: ['finance', 'executive', 'auditor'],
-  audit: ['auditor', 'finance'],
+const ALWAYS_VISIBLE_VIEWS = new Set(['workbench', 'documents', 'policies'])
+const VIEW_ROLE_RULES = {
+  overview: ['finance', 'executive'],
+  budget: ['finance', 'executive'],
+  audit: ['auditor', 'finance'],
   logs: ['manager'],
   employees: ['manager'],
   settings: ['manager']
@@ -48,18 +45,22 @@ export function isExecutiveUser(user) {
   return normalizedRoleCodes(user).includes('executive')
 }
 
-export function canManageExpenseClaims(user) {
-  if (Boolean(user?.isAdmin)) {
-    return true
-  }
-
-  return normalizedRoleCodes(user).some((roleCode) => CLAIM_MANAGER_ROLE_CODES.has(roleCode))
-}
-
-export function canReturnExpenseClaims(user) {
-  if (Boolean(user?.isAdmin)) {
-    return true
-  }
+export function canManageExpenseClaims(user) {
+  if (Boolean(user?.isAdmin)) {
+    return true
+  }
+
+  return normalizedRoleCodes(user).some((roleCode) => CLAIM_MANAGER_ROLE_CODES.has(roleCode))
+}
+
+export function canDeleteArchivedExpenseClaims(user) {
+  return Boolean(user?.isAdmin)
+}
+
+export function canReturnExpenseClaims(user) {
+  if (Boolean(user?.isAdmin)) {
+    return true
+  }
 
   return normalizedRoleCodes(user).some((roleCode) => CLAIM_RETURN_ROLE_CODES.has(roleCode))
 }
@@ -72,14 +73,18 @@ export function canApproveLeaderExpenseClaims(user) {
   return normalizedRoleCodes(user).some((roleCode) => CLAIM_LEADER_APPROVAL_ROLE_CODES.has(roleCode))
 }
 
-export function canAccessAppView(user, viewId) {
-  if (!viewId || !user) {
-    return false
-  }
-
-  if (isManagerUser(user)) {
-    return true
-  }
+export function canAccessAppView(user, viewId) {
+  if (!viewId || !user) {
+    return false
+  }
+
+  if (!DEFAULT_APP_VIEW_ORDER.includes(viewId)) {
+    return false
+  }
+
+  if (isManagerUser(user)) {
+    return true
+  }
 
   if (ALWAYS_VISIBLE_VIEWS.has(viewId)) {
     return true