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/travel-request-detail-submit-confirm.test.mjs

@@ -75,3 +75,11 @@ test('detail header and fallback progress use reimbursement wording', () => {
   assert.match(detailExpenseModelScript, /label:\s*'创建单据'/)
   assert.doesNotMatch(detailViewScript, /label:\s*'保存草稿'/)
 })
+
+test('archived detail delete action is gated by admin-only permission', () => {
+  assert.match(detailViewScript, /canDeleteArchivedExpenseClaims/)
+  assert.match(detailViewScript, /isArchivedRequestView/)
+  assert.match(detailViewScript, /if \(isArchivedRequest\.value\) {\s*return canDeleteArchivedExpenseClaims\(currentUser\.value\)/)
+  assert.match(detailViewTemplate, /v-else-if="canReturnRequest \|\| canApproveRequest \|\| canDeleteRequest"/)
+  assert.doesNotMatch(detailViewTemplate, /v-if="canManageCurrentClaim"/)
+})