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_workflow_repair.py

@@ -0,0 +1,101 @@
+from __future__ import annotations
+
+from datetime import UTC, datetime
+from typing import Any
+
+from app.models.financial_record import ExpenseClaim
+from app.services.expense_claim_risk_stage import risk_business_stage_for_claim, with_risk_business_stage
+from app.services.expense_claim_workflow_constants import (
+    BUDGET_MANAGER_APPROVAL_STAGE,
+    DIRECT_MANAGER_APPROVAL_STAGE,
+    FINANCE_APPROVAL_STAGE,
+)
+
+
+class ExpenseClaimWorkflowRepairMixin:
+    def _repair_duplicate_budget_approval_stages(self, claims: list[ExpenseClaim]) -> None:
+        repaired_claims = [
+            claim
+            for claim in claims
+            if claim is not None and self._repair_duplicate_budget_approval_stage(claim)
+        ]
+        if not repaired_claims:
+            return
+
+        self.db.commit()
+        for claim in repaired_claims:
+            self.db.refresh(claim)
+
+    def _repair_duplicate_budget_approval_stage(self, claim: ExpenseClaim) -> bool:
+        if self._is_expense_application_claim(claim):
+            return False
+        if str(claim.status or "").strip().lower() != "submitted":
+            return False
+        if str(claim.approval_stage or "").strip() != BUDGET_MANAGER_APPROVAL_STAGE:
+            return False
+        if self._has_duplicate_budget_stage_repair_flag(claim):
+            return False
+
+        approval_event = self._find_duplicate_budget_handoff_event(claim)
+        if approval_event is None:
+            return False
+
+        claim.approval_stage = FINANCE_APPROVAL_STAGE
+        claim.risk_flags_json = [
+            *list(claim.risk_flags_json or []),
+            self._build_duplicate_budget_stage_repair_flag(approval_event),
+        ]
+        return True
+
+    def _find_duplicate_budget_handoff_event(self, claim: ExpenseClaim) -> dict[str, Any] | None:
+        flags = [
+            flag
+            for flag in list(claim.risk_flags_json or [])
+            if isinstance(flag, dict)
+            and str(flag.get("source") or "").strip() == "manual_approval"
+            and str(flag.get("event_type") or "").strip() == "expense_claim_approval"
+            and str(flag.get("previous_approval_stage") or "").strip() == DIRECT_MANAGER_APPROVAL_STAGE
+            and str(flag.get("next_approval_stage") or "").strip() == BUDGET_MANAGER_APPROVAL_STAGE
+        ]
+        for flag in reversed(flags):
+            operator = self._normalize_repair_identity(flag.get("operator"))
+            next_approver_name = self._normalize_repair_identity(flag.get("next_approver_name"))
+            if operator and next_approver_name and operator == next_approver_name:
+                return flag
+
+            budget_manager = self._access_policy.resolve_department_budget_manager(claim)
+            if budget_manager is None:
+                continue
+            if operator and operator == self._normalize_repair_identity(budget_manager.name):
+                return flag
+        return None
+
+    def _has_duplicate_budget_stage_repair_flag(self, claim: ExpenseClaim) -> bool:
+        return any(
+            isinstance(flag, dict)
+            and str(flag.get("source") or "").strip() == "approval_flow_repair"
+            and str(flag.get("event_type") or "").strip() == "duplicate_budget_approval_stage_repaired"
+            for flag in list(claim.risk_flags_json or [])
+        )
+
+    def _build_duplicate_budget_stage_repair_flag(self, approval_event: dict[str, Any]) -> dict[str, Any]:
+        return with_risk_business_stage(
+            {
+                "source": "approval_flow_repair",
+                "event_type": "duplicate_budget_approval_stage_repaired",
+                "severity": "info",
+                "label": "重复预算审批已跳过",
+                "message": "系统识别直属领导与预算管理者为同一人，已跳过重复预算审批并流转至财务审批。",
+                "previous_approval_stage": BUDGET_MANAGER_APPROVAL_STAGE,
+                "next_approval_stage": FINANCE_APPROVAL_STAGE,
+                "related_approval_event_id": approval_event.get("approval_event_id"),
+                "budget_approval_merged": True,
+                "budget_approval_merged_reason": "direct_manager_is_department_budget_approver",
+                "created_at": datetime.now(UTC).isoformat(),
+            },
+            risk_business_stage_for_claim(is_application_claim=False),
+        )
+
+    @staticmethod
+    def _normalize_repair_identity(value: Any) -> str:
+        return str(value or "").strip().lower()