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/tests/test_finance_dashboard_service.py

@@ -0,0 +1,155 @@
+from __future__ import annotations
+
+from datetime import UTC, datetime, timedelta
+from decimal import Decimal
+
+from sqlalchemy import create_engine
+from sqlalchemy.orm import Session, sessionmaker
+from sqlalchemy.pool import StaticPool
+
+from app.db.base import Base
+from app.models.budget import BudgetAllocation, BudgetTransaction
+from app.models.financial_record import ExpenseClaim
+from app.models.risk_observation import RiskObservation
+from app.services.finance_dashboard import FinanceDashboardService
+
+
+def build_session() -> Session:
+    engine = create_engine(
+        "sqlite+pysqlite:///:memory:",
+        connect_args={"check_same_thread": False},
+        poolclass=StaticPool,
+    )
+    Base.metadata.create_all(bind=engine)
+    session_factory = sessionmaker(bind=engine, autoflush=False, autocommit=False)
+    return session_factory()
+
+
+def test_finance_dashboard_service_aggregates_claim_risk_and_budget_data() -> None:
+    now = datetime.now(UTC)
+
+    with build_session() as db:
+        db.add_all(
+            [
+                ExpenseClaim(
+                    claim_no="CLM-DASH-001",
+                    employee_name="陈雨晴",
+                    department_name="财务部",
+                    expense_type="travel",
+                    reason="项目差旅",
+                    location="广州",
+                    amount=Decimal("1200.00"),
+                    invoice_count=2,
+                    occurred_at=now - timedelta(hours=4),
+                    submitted_at=now - timedelta(hours=3),
+                    status="submitted",
+                    approval_stage="finance_review",
+                    risk_flags_json=[],
+                    hermes_risk_flag=False,
+                    created_at=now - timedelta(hours=4),
+                    updated_at=now - timedelta(hours=3),
+                ),
+                ExpenseClaim(
+                    claim_no="CLM-DASH-002",
+                    employee_name="顾成宇",
+                    department_name="研发中心",
+                    expense_type="meal",
+                    reason="客户招待",
+                    location="深圳",
+                    amount=Decimal("800.00"),
+                    invoice_count=1,
+                    occurred_at=now - timedelta(days=1, hours=2),
+                    submitted_at=now - timedelta(days=1, hours=1),
+                    status="paid",
+                    approval_stage="payment",
+                    risk_flags_json=[{"label": "招待费超标"}],
+                    hermes_risk_flag=False,
+                    created_at=now - timedelta(days=1, hours=2),
+                    updated_at=now - timedelta(days=1),
+                ),
+                ExpenseClaim(
+                    claim_no="CLM-DASH-003",
+                    employee_name="李文静",
+                    department_name="行政部",
+                    expense_type="office",
+                    reason="办公用品",
+                    location="珠海",
+                    amount=Decimal("5000.00"),
+                    invoice_count=3,
+                    occurred_at=now - timedelta(hours=1),
+                    submitted_at=None,
+                    status="draft",
+                    approval_stage=None,
+                    risk_flags_json=[],
+                    hermes_risk_flag=False,
+                    created_at=now - timedelta(hours=1),
+                    updated_at=now - timedelta(hours=1),
+                ),
+            ]
+        )
+        db.add(
+            RiskObservation(
+                observation_key="risk-dashboard-001",
+                subject_type="expense_claim",
+                subject_key="CLM-DASH-002",
+                subject_label="CLM-DASH-002",
+                claim_no="CLM-DASH-002",
+                risk_type="policy",
+                risk_signal="amount_outlier",
+                title="金额异常",
+                risk_level="high",
+                status="pending_review",
+                created_at=now - timedelta(hours=2),
+                updated_at=now - timedelta(hours=2),
+            )
+        )
+        allocation = BudgetAllocation(
+            budget_no="BUD-DASH-001",
+            fiscal_year=now.year,
+            period_type="year",
+            period_key=f"{now.year}",
+            department_name="财务部",
+            subject_code="travel",
+            subject_name="差旅费",
+            original_amount=Decimal("10000.00"),
+            adjusted_amount=Decimal("0.00"),
+            status="active",
+            warning_threshold=Decimal("80.00"),
+            control_action="warn",
+        )
+        db.add(allocation)
+        db.flush()
+        db.add(
+            BudgetTransaction(
+                transaction_no="BTX-DASH-001",
+                allocation_id=allocation.id,
+                source_type="expense_claim",
+                source_id="CLM-DASH-002",
+                source_no="CLM-DASH-002",
+                transaction_type="consume",
+                amount=Decimal("4000.00"),
+                before_available_amount=Decimal("10000.00"),
+                after_available_amount=Decimal("6000.00"),
+                operator="finance",
+                reason="测试消耗",
+                created_at=now - timedelta(hours=1),
+            )
+        )
+        db.commit()
+
+        dashboard = FinanceDashboardService(db).build_dashboard(
+            range_key="近10日",
+            trend_range="近7天",
+            department_range="本月",
+        )
+
+        assert dashboard.has_real_data is True
+        assert dashboard.totals["pendingCount"] == 1
+        assert dashboard.totals["pendingAmount"] == 1200.0
+        assert dashboard.totals["riskCount"] == 1
+        assert dashboard.trend["applications"][-1] >= 1
+        assert dashboard.spend_by_category[0]["value"] == 1200.0
+        assert dashboard.department_ranking[0]["name"] == "财务部"
+        assert dashboard.department_ranking[0]["amount"] == 1200.0
+        assert dashboard.budget_summary["ratio"] == 40.0
+        assert dashboard.budget_summary["used"] == "¥4,000"