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/requestViewModel.test.mjs

@@ -1,7 +1,7 @@
 import assert from 'node:assert/strict'
 import test from 'node:test'
 
-import { normalizeRequestForUi } from '../src/utils/requestViewModel.js'
+import { isArchivedRequestView, normalizeRequestForUi } from '../src/utils/requestViewModel.js'
 
 test('normalizes backend approval_stage for in-progress claim details', () => {
   const request = normalizeRequestForUi({
@@ -45,3 +45,42 @@ test('does not show manager email as direct supervisor name', () => {
 
   assert.equal(request.profileManager, '待补充')
 })
+
+test('detects archived claim view models for delete permission gating', () => {
+  assert.equal(
+    isArchivedRequestView({
+      status: 'approved',
+      approval_stage: '归档入账',
+      approvalKey: 'completed'
+    }),
+    true
+  )
+  assert.equal(
+    isArchivedRequestView({
+      status: 'submitted',
+      approval_stage: '财务审批',
+      approvalKey: 'in_progress'
+    }),
+    false
+  )
+  assert.equal(
+    isArchivedRequestView({
+      status: 'approved',
+      approval_stage: '审批完成',
+      claim_no: 'AP-20260525120000-ABCDEFGH',
+      expense_type: 'travel_application',
+      approvalKey: 'completed'
+    }),
+    true
+  )
+  assert.equal(
+    isArchivedRequestView({
+      status: 'approved',
+      approval_stage: '审批完成',
+      claim_no: 'RE-20260525120000-HGFEDCBA',
+      expense_type: 'travel',
+      approvalKey: 'completed'
+    }),
+    false
+  )
+})