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/application-approval-info.test.mjs

@@ -0,0 +1,54 @@
+import assert from 'node:assert/strict'
+import test from 'node:test'
+
+import {
+  buildLeaderApprovalInfo,
+  resolveGeneratedDraftClaimNo
+} from '../src/utils/applicationApproval.js'
+
+test('buildLeaderApprovalInfo extracts leader opinion and generated reimbursement draft', () => {
+  const info = buildLeaderApprovalInfo({
+    profileManager: '王经理',
+    riskFlags: [
+      {
+        source: 'manual_return',
+        opinion: '需要补充预算口径',
+        created_at: '2026-05-24T09:00:00'
+      },
+      {
+        source: 'manual_approval',
+        event_type: 'expense_application_approval',
+        operator: 'li.manager@example.com',
+        operator_name: '李经理',
+        opinion: '业务必要，同意申请。',
+        previous_approval_stage: '直属领导审批',
+        next_approval_stage: '审批完成',
+        generated_draft_claim_no: 'EXP-202605-0007',
+        created_at: '2026-05-25T10:15:00'
+      }
+    ]
+  })
+
+  assert.deepEqual(info, {
+    opinion: '业务必要，同意申请。',
+    operator: '李经理',
+    time: '2026-05-25 10:15',
+    generatedDraftClaimNo: 'EXP-202605-0007'
+  })
+})
+
+test('resolveGeneratedDraftClaimNo reads approval response payload', () => {
+  assert.equal(
+    resolveGeneratedDraftClaimNo({
+      risk_flags_json: [
+        {
+          source: 'manual_approval',
+          event_type: 'expense_application_approval',
+          generated_draft_claim_no: 'EXP-202605-0012',
+          created_at: '2026-05-25T11:00:00'
+        }
+      ]
+    }),
+    'EXP-202605-0012'
+  )
+})