feat: 新增风险图谱算法与系统仪表盘及操作反馈体系

后端新增风险图谱算法模块、风险观察与反馈服务、规则 DSL
校验器和可解释性引擎，完善系统仪表盘和财务仪表盘统计，
优化 agent 运行和编排执行链路，清理旧开发文档，前端新增
系统趋势、负载热力图等多种仪表盘图表组件，完善操作反馈
对话框和工作台日期选择器，优化报销创建和审批详情交互，
补充单元测试覆盖。

server/src/app/services/expense_claim_approval_flow.py

@@ -36,6 +36,7 @@ class ExpenseClaimApprovalFlowMixin:
         previous_stage = str(claim.approval_stage or "").strip()
         is_application_claim = self._is_expense_application_claim(claim)
         next_budget_manager = None
+        merged_budget_approval = False
         if previous_stage == DIRECT_MANAGER_APPROVAL_STAGE:
             if not self._access_policy.can_approve_claim(current_user, claim):
                 raise ValueError("只有当前直属领导审批人可以审批通过该单据。")
@@ -43,10 +44,17 @@ class ExpenseClaimApprovalFlowMixin:
             event_type = "expense_application_approval" if is_application_claim else "expense_claim_approval"
             label = "领导审批通过"
             if is_application_claim:
-                next_budget_manager = self._access_policy.resolve_department_budget_manager(claim)
-                next_status = "submitted"
-                next_stage = BUDGET_MANAGER_APPROVAL_STAGE
-                default_message = "{operator} 已确认直属领导审核，流转至预算管理者审批。"
+                merged_budget_approval = 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 = "approved"
+                    next_stage = APPROVAL_DONE_STAGE
+                    default_message = "{operator} 已完成直属领导和预算管理者审核，申请流程完成并生成报销草稿。"
+                else:
+                    next_budget_manager = self._access_policy.resolve_department_budget_manager(claim)
+                    next_status = "submitted"
+                    next_stage = BUDGET_MANAGER_APPROVAL_STAGE
+                    default_message = "{operator} 已确认直属领导审核，流转至预算管理者审批。"
             else:
                 next_status = "submitted"
                 next_stage = FINANCE_APPROVAL_STAGE
@@ -108,6 +116,13 @@ class ExpenseClaimApprovalFlowMixin:
             "next_approval_stage": next_stage,
             "created_at": datetime.now(UTC).isoformat(),
         }
+        if merged_budget_approval:
+            approval_flag.update(
+                {
+                    "budget_approval_merged": True,
+                    "budget_approval_merged_reason": "direct_manager_is_department_budget_monitor",
+                }
+            )
         if next_budget_manager is not None:
             approval_flag.update(
                 {
@@ -122,12 +137,16 @@ class ExpenseClaimApprovalFlowMixin:
         claim.approval_stage = next_stage
         if claim.submitted_at is None:
             claim.submitted_at = datetime.now(UTC)
-        if is_application_claim and previous_stage == BUDGET_MANAGER_APPROVAL_STAGE:
-            approval_flag["leader_opinion"] = self._resolve_latest_approval_opinion(
-                claim,
-                source="manual_approval",
-            )
-            approval_flag["budget_opinion"] = approval_opinion
+        if is_application_claim and next_stage == APPROVAL_DONE_STAGE:
+            if previous_stage == BUDGET_MANAGER_APPROVAL_STAGE:
+                approval_flag["leader_opinion"] = self._resolve_latest_approval_opinion(
+                    claim,
+                    source="manual_approval",
+                )
+                approval_flag["budget_opinion"] = approval_opinion
+            elif merged_budget_approval:
+                approval_flag["leader_opinion"] = approval_opinion
+                approval_flag["budget_opinion"] = approval_opinion
             generated_draft = self._create_reimbursement_draft_from_application(
                 application_claim=claim,
                 approval_flag=approval_flag,