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_item_sync.py

@@ -641,6 +641,12 @@ class ExpenseClaimItemSyncMixin:
         issues: list[str] = []
         claim_location_required = self._is_location_required_expense_type(claim.expense_type)
         claim_min_attachment_count = self._resolve_claim_required_attachment_count(claim)
+        substantive_items = [
+            item
+            for item in list(claim.items or [])
+            if str(item.item_type or "").strip().lower() not in SYSTEM_GENERATED_ITEM_TYPES
+            and not self._is_submission_placeholder_item(item)
+        ]
 
         if self._is_missing_value(claim.employee_name):
             issues.append("申请人未完善")
@@ -658,28 +664,39 @@ class ExpenseClaimItemSyncMixin:
             issues.append("发生时间未完善")
         if int(claim.invoice_count or 0) < claim_min_attachment_count:
             issues.append("票据附件数量不足")
-        if not claim.items:
+        if not substantive_items:
             issues.append("费用明细不能为空")
 
         for index, item in enumerate(claim.items, start=1):
             prefix = f"费用明细第 {index} 条"
             is_system_generated = str(item.item_type or "").strip().lower() in SYSTEM_GENERATED_ITEM_TYPES
+            if is_system_generated or self._is_submission_placeholder_item(item):
+                continue
             item_location_required = self._is_location_required_expense_type(item.item_type or claim.expense_type)
-            if item.item_date is None:
+            item_has_attachment = not self._is_missing_value(item.invoice_id)
+            if not item_has_attachment and item.item_date is None:
                 issues.append(f"{prefix}缺少日期")
             if self._is_missing_value(item.item_type):
                 issues.append(f"{prefix}缺少费用项目")
-            if self._is_missing_value(item.item_reason):
+            if not item_has_attachment and self._is_missing_value(item.item_reason):
                 issues.append(f"{prefix}缺少说明")
-            if item_location_required and self._is_missing_value(item.item_location):
+            if not item_has_attachment and item_location_required and self._is_missing_value(item.item_location):
                 issues.append(f"{prefix}缺少地点")
-            if item.item_amount is None or item.item_amount <= Decimal("0.00"):
+            if not item_has_attachment and (item.item_amount is None or item.item_amount <= Decimal("0.00")):
                 issues.append(f"{prefix}缺少金额")
-            if self._is_attachment_required_item_type(item.item_type) and self._is_missing_value(item.invoice_id):
+            if self._is_attachment_required_item_type(item.item_type) and not item_has_attachment:
                 issues.append(f"{prefix}缺少票据标识")
 
         return issues
 
+    def _is_submission_placeholder_item(self, item: ExpenseClaimItem) -> bool:
+        if not self._is_missing_value(item.invoice_id):
+            return False
+        missing_reason = self._is_missing_value(item.item_reason)
+        missing_location = self._is_missing_value(item.item_location)
+        missing_amount = item.item_amount is None or item.item_amount <= Decimal("0.00")
+        return missing_reason and missing_location and missing_amount
+
     def _is_location_required_expense_type(self, expense_type: str | None) -> bool:
         policy = self._get_expense_scene_policy(expense_type)
         if policy is None: