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/documentCenterNewState.js

@@ -1,5 +1,6 @@
 const STORAGE_KEY = 'x-financial.documents.viewed'
 const SCOPE_STORAGE_KEY = 'x-financial.documents.scope'
+export const DOCUMENT_VIEWED_KEYS_CHANGE_EVENT = 'x-financial.documents.viewed-change'
 
 function getStorage() {
   return typeof window === 'undefined' ? null : window.localStorage
@@ -30,6 +31,10 @@ export function writeViewedDocumentKeys(keys, storage = getStorage()) {
   }
 
   storage.setItem(STORAGE_KEY, JSON.stringify(Array.from(keys).filter(Boolean)))
+
+  if (typeof window !== 'undefined' && storage === window.localStorage) {
+    window.dispatchEvent(new CustomEvent(DOCUMENT_VIEWED_KEYS_CHANGE_EVENT))
+  }
 }
 
 export function readDocumentScope(fallback, allowedScopes = [], storage = getStorage()) {