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/tests/app-shell-financial-assistant-entry.test.mjs

@@ -53,6 +53,16 @@ test('financial assistant toolbar renders four isolated assistant sessions', ()
   assert.match(assistantTemplate, /:disabled="shortcut\.active \|\| submitting/)
 })
 
+test('closing a busy assistant keeps the running instance recoverable', () => {
+  assert.match(appShellRouteView, /:reopen-token="smartEntryRevealToken"/)
+  assert.match(appShellComposable, /const smartEntryRevealToken = ref\(0\)/)
+  assert.match(appShellComposable, /if \(smartEntryOpen\.value\) \{\s*smartEntryRevealToken\.value \+= 1\s*return\s*\}/)
+  assert.match(appShellComposable, /smartEntryRevealToken,/)
+  assert.match(assistantScript, /reopenToken:\s*\{\s*type:\s*Number/)
+  assert.match(assistantScript, /closeAfterBusy\.value = false[\s\S]*workbenchVisible\.value = true/)
+  assert.match(assistantScript, /function emitCloseAfterLeave\(\) \{\s*if \(workbenchVisible\.value\)/)
+})
+
 test('financial assistant welcome copy differentiates application intent from reimbursement entry', () => {
   const user = { name: '李文静', username: 'wenjing.li', grade: 'P5' }
   const applicationWelcome = buildWelcomeMessage('application', null, SESSION_TYPE_APPLICATION, user)