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_approval_flow.py

@@ -2,9 +2,11 @@ from __future__ import annotations
 
 import uuid
 from datetime import UTC, datetime
+from decimal import Decimal, InvalidOperation
 from typing import Any
 
 from app.api.deps import CurrentUserContext
+from app.services.budget import BudgetService
 from app.services.expense_claim_workflow_constants import (
     APPLICATION_LINK_STATUS_STAGE,
     BUDGET_MANAGER_APPROVAL_STAGE,
@@ -76,7 +78,16 @@ class ExpenseClaimApprovalFlowMixin:
                     next_stage = APPLICATION_LINK_STATUS_STAGE
                     default_message = "{operator} 已确认直属领导审核，系统判断预算充足且无风险，申请流程完成并生成报销草稿。"
             else:
-                if requires_budget_review:
+                merged_budget_approval = (
+                    requires_budget_review
+                    and self._access_policy.is_department_p8_budget_monitor(current_user, claim)
+                )
+                if merged_budget_approval:
+                    label = "领导及预算审核通过"
+                    next_status = "submitted"
+                    next_stage = FINANCE_APPROVAL_STAGE
+                    default_message = "{operator} 已完成直属领导和预算管理者审核，流转至{next_stage}。"
+                elif requires_budget_review:
                     next_budget_manager = self._access_policy.resolve_department_budget_manager(claim)
                     if next_budget_manager is None:
                         raise ValueError("未找到同部门 P8 预算审批人，无法流转预算审批。请先配置预算审批人。")
@@ -120,6 +131,19 @@ class ExpenseClaimApprovalFlowMixin:
             raise ValueError("当前节点不支持审批通过。")
 
         approval_opinion = str(opinion or "").strip()
+        if (
+            previous_stage == BUDGET_MANAGER_APPROVAL_STAGE
+            and self._budget_approval_opinion_required(claim)
+            and not approval_opinion
+        ):
+            raise ValueError("预算已超过警戒值，预算管理者需填写审批意见后才能通过。")
+        if (
+            previous_stage == DIRECT_MANAGER_APPROVAL_STAGE
+            and merged_budget_approval
+            and self._budget_approval_opinion_required(claim)
+            and not approval_opinion
+        ):
+            raise ValueError("预算已超过警戒值，预算管理者需填写审批意见后才能通过。")
         if previous_stage in {DIRECT_MANAGER_APPROVAL_STAGE, BUDGET_MANAGER_APPROVAL_STAGE} and not approval_opinion:
             approval_opinion = "同意"
 
@@ -327,3 +351,28 @@ class ExpenseClaimApprovalFlowMixin:
             if opinion:
                 return opinion
         return ""
+
+    def _budget_approval_opinion_required(self, claim) -> bool:
+        budget_result = BudgetService(self.db).analyze_claim_budget(claim)
+        metrics = budget_result.get("metrics") if isinstance(budget_result.get("metrics"), dict) else {}
+        context = (
+            budget_result.get("budget_context")
+            if isinstance(budget_result.get("budget_context"), dict)
+            else {}
+        )
+
+        over_budget_amount = self._budget_decimal(metrics.get("over_budget_amount"))
+        if over_budget_amount > Decimal("0.00"):
+            return True
+
+        after_usage_rate = self._budget_decimal(metrics.get("after_usage_rate"))
+        claim_amount_ratio = self._budget_decimal(metrics.get("claim_amount_ratio"))
+        warning_threshold = self._budget_decimal(context.get("warning_threshold") or "80.00")
+        return max(after_usage_rate, claim_amount_ratio) >= warning_threshold
+
+    @staticmethod
+    def _budget_decimal(value: Any) -> Decimal:
+        try:
+            return Decimal(str(value if value is not None else "0")).quantize(Decimal("0.01"))
+        except (InvalidOperation, ValueError):
+            return Decimal("0.00")