test: 同步报销审批流与预算分析测试

- 新增预算审批合并、风险标记去重与占位条目校验用例
- 补充预算分析对当前审核人与财务的可见性断言
- 调整单据删除权限测试以匹配 admin 限制

server/tests/test_expense_claim_approval_routing.py

@@ -4,6 +4,7 @@ import uuid
 from datetime import UTC, datetime
 from decimal import Decimal
 
+import pytest
 from sqlalchemy import create_engine
 from sqlalchemy.orm import Session, sessionmaker
 from sqlalchemy.pool import StaticPool
@@ -236,7 +237,7 @@ def test_budget_warning_application_still_skips_budget_manager_when_not_over_bud
 
 def test_application_routes_to_budget_manager_when_usage_reaches_90_percent() -> None:
     with build_session() as db:
-        department, manager, _budget_manager, employee = _seed_people(db, suffix="OVER-90-APP")
+        department, manager, budget_manager, employee = _seed_people(db, suffix="OVER-90-APP")
         _seed_budget_allocation(
             db,
             department_id=department.id,
@@ -288,6 +289,18 @@ def test_application_routes_to_budget_manager_when_usage_reaches_90_percent() ->
             for flag in routed.risk_flags_json
         )
 
+        with pytest.raises(ValueError, match="预算已超过警戒值"):
+            ExpenseClaimService(db).approve_claim(
+                claim.id,
+                CurrentUserContext(
+                    username=budget_manager.email,
+                    name=budget_manager.name,
+                    role_codes=["budget_monitor"],
+                    is_admin=False,
+                ),
+                opinion="   ",
+            )
+
 
 def test_application_stage_risk_under_90_percent_does_not_route_to_budget_manager() -> None:
     with build_session() as db:
@@ -496,3 +509,57 @@ def test_risky_reimbursement_routes_to_budget_then_finance() -> None:
             and flag.get("next_approval_stage") == FINANCE_APPROVAL_STAGE
             for flag in budget_approved.risk_flags_json
         )
+
+
+def test_budget_manager_blank_opinion_defaults_to_agree_when_budget_under_warning() -> None:
+    with build_session() as db:
+        department, _manager, budget_manager, employee = _seed_people(db, suffix="BUDGET-NORMAL")
+        _seed_budget_allocation(
+            db,
+            department_id=department.id,
+            department_name=department.name,
+            amount=Decimal("10000.00"),
+        )
+        claim = ExpenseClaim(
+            claim_no="RE-20260530-BUDGET-NORMAL",
+            employee_id=employee.id,
+            employee_name=employee.name,
+            department_id=department.id,
+            department_name=department.name,
+            project_code=None,
+            expense_type="travel",
+            reason="客户现场沟通",
+            location="上海",
+            amount=Decimal("500.00"),
+            currency="CNY",
+            invoice_count=1,
+            occurred_at=datetime(2026, 5, 30, 9, 0, tzinfo=UTC),
+            submitted_at=datetime(2026, 5, 30, 10, 0, tzinfo=UTC),
+            status="submitted",
+            approval_stage=BUDGET_MANAGER_APPROVAL_STAGE,
+            risk_flags_json=[],
+        )
+        db.add(claim)
+        db.commit()
+
+        approved = ExpenseClaimService(db).approve_claim(
+            claim.id,
+            CurrentUserContext(
+                username=budget_manager.email,
+                name=budget_manager.name,
+                role_codes=["budget_monitor"],
+                is_admin=False,
+            ),
+            opinion="   ",
+        )
+
+        assert approved is not None
+        assert approved.status == "submitted"
+        assert approved.approval_stage == FINANCE_APPROVAL_STAGE
+        assert any(
+            isinstance(flag, dict)
+            and flag.get("source") == "budget_approval"
+            and flag.get("event_type") == "expense_claim_budget_approval"
+            and flag.get("opinion") == "同意"
+            for flag in approved.risk_flags_json
+        )