feat(claim): 重构报销审批流并收敛风险标记

- 直属领导兼任部门 P8 预算审批人时合并预算审批，直接流转至财务审批
- 预算超过警戒值时强制要求预算管理者填写审批意见
- 新增风险标记去重工具，消除各审核阶段重复风险卡片
- 新增工作流修复 Mixin，纠正重复预算审批阶段的历史数据
- 收紧单据删除权限至 admin，放宽预算分析可见范围至当前审核人
- 提交校验放宽已上传票据条目的 OCR 字段缺失并忽略尾部占位条目

server/src/app/services/expense_claim_access_policy.py

@@ -28,7 +28,6 @@ APPROVAL_VISIBLE_CLAIM_ROLE_CODES = {"manager", "approver"}
 BUDGET_APPROVAL_ROLE_CODES = {"budget_monitor", "executive"}
 BUDGET_MONITOR_ROLE_CODE = "budget_monitor"
 BUDGET_MONITOR_APPROVAL_GRADE = "P8"
-CLAIM_DELETE_ROLE_CODES = {"executive"}
 ARCHIVED_CLAIM_STATUSES = ("approved", "completed", "paid")
 APPLICATION_ARCHIVED_STAGES = (APPLICATION_ARCHIVE_STAGE,)
 ARCHIVED_REIMBURSEMENT_STAGES = (
@@ -95,9 +94,7 @@ class ExpenseClaimAccessPolicy:
 
     @staticmethod
     def has_claim_delete_access(current_user: CurrentUserContext) -> bool:
-        if current_user.is_admin:
-            return True
-        return bool(ExpenseClaimAccessPolicy.normalize_role_codes(current_user) & CLAIM_DELETE_ROLE_CODES)
+        return bool(current_user.is_admin)
 
     @staticmethod
     def is_archived_claim(claim: ExpenseClaim) -> bool: