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_platform_risk.py

@@ -23,6 +23,7 @@ from app.services.expense_rule_runtime import (
     RuntimeTravelPolicy,
 )
 from app.services.expense_type_keywords import resolve_expense_type_code_from_text
+from app.services.expense_claim_risk_flags import dedupe_claim_risk_flags
 from app.services.expense_claim_platform_route_risk import resolve_multi_city_related_item_ids
 from app.services.expense_claim_platform_risk_flag import build_platform_risk_flag
 from app.services.expense_claim_platform_text_risk import (
@@ -79,6 +80,13 @@ class ExpenseClaimPlatformRiskMixin:
                 continue
 
             flags.append(flag)
+
+        flags = [
+            flag
+            for flag in dedupe_claim_risk_flags(flags)
+            if isinstance(flag, dict)
+        ]
+        for flag in flags:
             severity = str(flag.get("severity") or "").strip().lower()
             action = str(flag.get("action") or "").strip().lower()
             if severity in {"high", "critical"} or action == "block":