feat: 数字员工财务报告体系与定时提醒及看板快照调度

- 新增数字员工财务报告生成、邮件投递与渲染调度器
- 引入员工画像扫描调度与定时提醒任务
- 完善财务看板快照、排行口径与部门人员占比计算
- 优化数字员工工作看板仪表盘与技能目录
- 增强前端总览页图表、工作台摘要与顶部导航栏交互
- 新增差旅申请规划推动提醒与报销创建会话状态管理
- 补充财务报告、看板调度、数字员工工作记录测试覆盖

server/tests/test_expense_claim_service.py

@@ -3541,12 +3541,63 @@ def test_direct_manager_cannot_delete_application_claim() -> None:
         db.commit()
         claim_id = claim.id
 
-        with pytest.raises(ValueError, match="申请单只有系统管理员可以删除"):
+        with pytest.raises(ValueError, match="只有草稿、待补充或退回待提交状态的单据"):
             ExpenseClaimService(db).delete_claim(claim_id, current_user)
 
         assert db.get(ExpenseClaim, claim_id) is not None
 
 
+def test_applicant_can_delete_returned_application_claim() -> None:
+    current_user = CurrentUserContext(
+        username="zhangsan-application-return-delete@example.com",
+        name="张三",
+        role_codes=[],
+        is_admin=False,
+    )
+
+    with build_session() as db:
+        employee = Employee(
+            employee_no="E-APP-DEL-RETURN",
+            name="张三",
+            email="zhangsan-application-return-delete@example.com",
+        )
+        db.add(employee)
+        db.flush()
+        claim = ExpenseClaim(
+            claim_no="APP-DEL-RETURN-101",
+            employee_id=employee.id,
+            employee_name="张三",
+            department_name="市场部",
+            project_code=None,
+            expense_type="travel_application",
+            reason="差旅申请",
+            location="上海",
+            amount=Decimal("1200.00"),
+            currency="CNY",
+            invoice_count=0,
+            occurred_at=datetime(2026, 5, 11, 9, 0, tzinfo=UTC),
+            submitted_at=datetime(2026, 5, 11, 10, 0, tzinfo=UTC),
+            status="returned",
+            approval_stage="待提交",
+            risk_flags_json=[
+                {
+                    "source": "manual_return",
+                    "event_type": "expense_application_return",
+                    "message": "请补充出差事由",
+                }
+            ],
+        )
+        db.add(claim)
+        db.commit()
+        claim_id = claim.id
+
+        deleted = ExpenseClaimService(db).delete_claim(claim_id, current_user)
+
+        assert deleted is not None
+        assert deleted.claim_no == "APP-DEL-RETURN-101"
+        assert db.get(ExpenseClaim, claim_id) is None
+
+
 def test_admin_can_delete_application_claim() -> None:
     current_user = CurrentUserContext(
         username="superadmin",