feat: 风险可见性控制与差旅详情页交互优化

- 新增风险可见性工具函数与风险日趋势图表组件
- 优化差旅请求详情页费用模型与视图交互
- 完善顶部导航栏样式与应用壳路由逻辑
- 补充风险可见性、风险看板与差旅详情测试覆盖

web/src/utils/dateRangeDefaults.js

@@ -0,0 +1,14 @@
+export function formatDateValue(date = new Date()) {
+  const year = date.getFullYear()
+  const month = String(date.getMonth() + 1).padStart(2, '0')
+  const day = String(date.getDate()).padStart(2, '0')
+  return `${year}-${month}-${day}`
+}
+
+export function createCurrentYearDateRange(now = new Date()) {
+  const year = now.getFullYear()
+  return {
+    start: `${year}-01-01`,
+    end: formatDateValue(now)
+  }
+}

web/src/utils/riskVisibility.js

@@ -235,6 +235,13 @@ export function canViewRiskForContext(flag, options = {}) {
     return context.isDirectManagerReviewer || context.canViewApprovalRiskAdvice || context.isBudgetReviewer
   }
 
+  const isReimbursementSubmitterFixableRisk = (
+    (actionability === 'fixable_by_submitter' || visibilityScope === 'submitter') &&
+    !['budget', 'profile'].includes(riskDomain)
+  )
+  if (isReimbursementSubmitterFixableRisk) {
+    return true
+  }
   if (context.isCurrentApplicant) {
     return actionability === 'fixable_by_submitter' || visibilityScope === 'submitter'
   }