feat: 增加差旅报销标准测算和财务终审流程

新增差旅报销测算接口及 Spreadsheet 规则解析，审批流程拆分
直属领导审批与财务终审两阶段并细分权限，修复 PDF 文本层
缺失时自动回退 OCR，提交后清理关联会话，前端适配审批流
交互并补充单元测试。

server/src/app/services/expense_rule_runtime.py

@@ -6,12 +6,17 @@ from dataclasses import dataclass, field
 from decimal import Decimal
 from typing import Any, Literal
 
+from openpyxl import load_workbook
 from pydantic import BaseModel, Field, ValidationError
 from sqlalchemy import select
 from sqlalchemy.orm import Session
 
 from app.core.agent_enums import AgentAssetDomain, AgentAssetStatus, AgentAssetType
 from app.models.agent_asset import AgentAsset, AgentAssetVersion
+from app.services.agent_asset_spreadsheet import (
+    COMPANY_TRAVEL_EXPENSE_RULE_CODE,
+    AgentAssetSpreadsheetManager,
+)
 
 EXPENSE_RULE_CODE_BLOCK_PATTERN = re.compile(r"```expense-rule\s*(\{.*?\})\s*```", re.DOTALL)
 
@@ -351,6 +356,11 @@ class TravelPolicyConfig(BaseModel):
     band_labels: dict[str, str] = Field(default_factory=dict)
     city_tiers: dict[str, str] = Field(default_factory=dict)
     hotel_limits: dict[str, dict[str, Decimal]] = Field(default_factory=dict)
+    hotel_city_limits: dict[str, dict[str, Decimal]] = Field(default_factory=dict)
+    allowance_limits: dict[str, dict[str, Decimal]] = Field(default_factory=dict)
+    standard_rule_code: str = ""
+    standard_rule_name: str = ""
+    standard_rule_version: str = ""
     transport_limits: dict[str, dict[str, int]] = Field(default_factory=dict)
     flight_classes: list[TravelClassConfig] = Field(default_factory=list)
     train_classes: list[TravelClassConfig] = Field(default_factory=list)
@@ -576,17 +586,35 @@ class ExpenseRuleRuntimeService:
             ).all()
         )
         if not assets:
-            return catalog
+            assets = []
 
+        asset_ids = {asset.id for asset in assets}
+        travel_spreadsheet_asset = self.db.scalar(
+            select(AgentAsset)
+            .where(AgentAsset.asset_type == AgentAssetType.RULE.value)
+            .where(AgentAsset.domain == AgentAssetDomain.EXPENSE.value)
+            .where(AgentAsset.code == COMPANY_TRAVEL_EXPENSE_RULE_CODE)
+            .order_by(AgentAsset.updated_at.desc(), AgentAsset.created_at.desc())
+            .limit(1)
+        )
+        if travel_spreadsheet_asset is not None and travel_spreadsheet_asset.id not in asset_ids:
+            assets.append(travel_spreadsheet_asset)
+
+        spreadsheet_assets: list[tuple[AgentAsset, AgentAssetVersion]] = []
         for asset in assets:
             version = self._get_current_version(asset)
             if version is None:
                 continue
+            is_travel_spreadsheet_asset = (
+                str(asset.code or "").strip() == COMPANY_TRAVEL_EXPENSE_RULE_CODE
+                and str((asset.config_json or {}).get("detail_mode") or "").strip() == "spreadsheet"
+            )
             runtime_payload = self._extract_runtime_payload(
                 markdown_content=str(version.content or ""),
                 config_json=asset.config_json,
             )
             if not isinstance(runtime_payload, dict):
+                spreadsheet_assets.append((asset, version))
                 continue
             self._apply_runtime_payload(
                 catalog,
@@ -594,6 +622,15 @@ class ExpenseRuleRuntimeService:
                 asset=asset,
                 version=version,
             )
+            if is_travel_spreadsheet_asset:
+                spreadsheet_assets.append((asset, version))
+
+        for asset, version in spreadsheet_assets:
+            self._apply_spreadsheet_runtime_payload(
+                catalog,
+                asset=asset,
+                version=version,
+            )
 
         return catalog
 
@@ -658,3 +695,406 @@ class ExpenseRuleRuntimeService:
                 )
         except ValidationError:
             return
+
+    def _apply_spreadsheet_runtime_payload(
+        self,
+        catalog: ExpenseRuleCatalog,
+        *,
+        asset: AgentAsset,
+        version: AgentAssetVersion,
+    ) -> None:
+        if str(asset.code or "").strip() != COMPANY_TRAVEL_EXPENSE_RULE_CODE:
+            return
+        if str((asset.config_json or {}).get("detail_mode") or "").strip() != "spreadsheet":
+            return
+
+        manager = AgentAssetSpreadsheetManager()
+        metadata = manager.parse_version_markdown(str(version.content or ""))
+        rule_document = (asset.config_json or {}).get("rule_document")
+        if not isinstance(rule_document, dict):
+            rule_document = {}
+        storage_key = str(metadata.storage_key if metadata is not None else "").strip()
+        if storage_key:
+            try:
+                workbook_path = manager.resolve_storage_path(storage_key)
+            except FileNotFoundError:
+                workbook_path = None
+            if workbook_path is not None and not workbook_path.exists():
+                workbook_path = None
+        else:
+            workbook_path = None
+
+        if workbook_path is None:
+            fallback_storage_key = str(rule_document.get("storage_key") or "").strip()
+            if not fallback_storage_key:
+                return
+            try:
+                workbook_path = manager.resolve_storage_path(fallback_storage_key)
+            except FileNotFoundError:
+                return
+        if not workbook_path.exists():
+            return
+
+        try:
+            workbook = load_workbook(
+                workbook_path,
+                read_only=True,
+                data_only=True,
+            )
+        except (FileNotFoundError, OSError):
+            return
+
+        try:
+            standards = self._extract_travel_amount_standards_from_workbook(workbook)
+            hotel_city_limits = self._extract_hotel_city_limits_from_workbook(workbook)
+            allowance_limits = self._extract_travel_allowance_limits_from_workbook(workbook)
+            transport_limits = self._extract_transport_class_limits_from_workbook(workbook)
+        finally:
+            workbook.close()
+
+        standard_rule_version = str(
+            rule_document.get("asset_version") or asset.current_version or version.version
+        ).strip()
+        if (hotel_city_limits or allowance_limits or transport_limits) and catalog.travel_policy is not None:
+            payload = catalog.travel_policy.model_dump()
+            payload["standard_rule_code"] = asset.code
+            payload["standard_rule_name"] = asset.name
+            payload["standard_rule_version"] = standard_rule_version
+            if hotel_city_limits:
+                payload["hotel_city_limits"] = {
+                    **payload.get("hotel_city_limits", {}),
+                    **hotel_city_limits,
+                }
+            if allowance_limits:
+                payload["allowance_limits"] = {
+                    **payload.get("allowance_limits", {}),
+                    **allowance_limits,
+                }
+            if transport_limits:
+                payload["transport_limits"] = {
+                    **payload.get("transport_limits", {}),
+                    **transport_limits,
+                }
+            catalog.travel_policy = RuntimeTravelPolicy(**payload)
+
+        for expense_type, amount in standards.items():
+            current = catalog.scene_policies.get(expense_type)
+            if current is None:
+                continue
+            limit_attr = "item_amount_limit" if expense_type == "transport" else "claim_amount_limit"
+            base_limit = getattr(current, limit_attr, None)
+            next_limit = self._replace_amount_limit_warn_amount(
+                base_limit,
+                amount=amount,
+                metric_label=self._spreadsheet_metric_label(expense_type),
+            )
+            payload = current.model_dump()
+            payload["rule_code"] = asset.code
+            payload["rule_name"] = asset.name
+            payload["rule_version"] = standard_rule_version
+            payload[limit_attr] = next_limit.model_dump()
+            catalog.scene_policies[expense_type] = ExpenseScenePolicy(**payload)
+
+    @staticmethod
+    def _extract_travel_amount_standards_from_workbook(workbook: Any) -> dict[str, Decimal]:
+        standards: dict[str, Decimal] = {}
+        for sheet in workbook.worksheets:
+            rows = list(sheet.iter_rows(values_only=True))
+            if not rows:
+                continue
+            header_index = -1
+            category_index = -1
+            standard_index = -1
+            for index, row in enumerate(rows[:8]):
+                values = [str(value or "").strip() for value in row]
+                if "费用分类" in values and "报销标准" in values:
+                    header_index = index
+                    category_index = values.index("费用分类")
+                    standard_index = values.index("报销标准")
+                    break
+            if header_index < 0:
+                continue
+
+            for row in rows[header_index + 1 :]:
+                category = str(row[category_index] or "").strip() if len(row) > category_index else ""
+                standard_text = str(row[standard_index] or "").strip() if len(row) > standard_index else ""
+                amount = ExpenseRuleRuntimeService._extract_first_standard_amount(standard_text)
+                if not category or amount is None:
+                    continue
+                normalized_type = ExpenseRuleRuntimeService._map_spreadsheet_category_to_expense_type(category)
+                if normalized_type:
+                    standards[normalized_type] = amount
+        return standards
+
+    @staticmethod
+    def _extract_hotel_city_limits_from_workbook(workbook: Any) -> dict[str, dict[str, Decimal]]:
+        city_limits: dict[str, dict[str, Decimal]] = {}
+        for sheet in workbook.worksheets:
+            rows = list(sheet.iter_rows(values_only=True))
+            if not rows:
+                continue
+
+            header_index = -1
+            city_index = -1
+            band_indexes: dict[str, int] = {}
+            for index, row in enumerate(rows[:10]):
+                values = [str(value or "").strip() for value in row]
+                for candidate in ("地区（城市）", "城市", "地区"):
+                    if candidate in values:
+                        city_index = values.index(candidate)
+                        break
+                if city_index < 0:
+                    continue
+                for column_index, header in enumerate(values):
+                    compact = re.sub(r"\s+", "", header)
+                    if any(keyword in compact for keyword in ("P1-P3", "其他员工")):
+                        band_indexes["junior"] = column_index
+                    if any(keyword in compact for keyword in ("P4-P6", "基层经理", "中层经理")):
+                        band_indexes["mid"] = column_index
+                        band_indexes["senior"] = column_index
+                    if any(keyword in compact for keyword in ("P7", "高层经理", "公司级管理")):
+                        band_indexes["manager"] = column_index
+                        band_indexes["executive"] = column_index
+                if band_indexes:
+                    header_index = index
+                    break
+
+            if header_index < 0:
+                continue
+
+            for row in rows[header_index + 1 :]:
+                raw_city = str(row[city_index] or "").strip() if len(row) > city_index else ""
+                cities = ExpenseRuleRuntimeService._extract_city_names_from_cell(raw_city)
+                if not cities:
+                    continue
+                for city in cities:
+                    city_entry = city_limits.setdefault(city, {})
+                    for band, column_index in band_indexes.items():
+                        amount = ExpenseRuleRuntimeService._coerce_decimal_cell(
+                            row[column_index] if len(row) > column_index else None
+                        )
+                        if amount is not None:
+                            city_entry[band] = amount
+        return city_limits
+
+    @staticmethod
+    def _extract_travel_allowance_limits_from_workbook(workbook: Any) -> dict[str, dict[str, Decimal]]:
+        allowance_limits: dict[str, dict[str, Decimal]] = {}
+        for sheet in workbook.worksheets:
+            rows = list(sheet.iter_rows(values_only=True))
+            if not rows:
+                continue
+
+            header_index = -1
+            type_index = -1
+            region_indexes: dict[str, int] = {}
+            for index, row in enumerate(rows[:10]):
+                values = [str(value or "").strip() for value in row]
+                if "补助类型" not in values:
+                    continue
+                header_index = index
+                type_index = values.index("补助类型")
+                for column_index, header in enumerate(values):
+                    if column_index <= type_index:
+                        continue
+                    normalized = str(header or "").strip()
+                    if not normalized or normalized == "项目":
+                        continue
+                    region_indexes[normalized] = column_index
+                break
+
+            if header_index < 0 or type_index < 0 or not region_indexes:
+                continue
+
+            for row in rows[header_index + 1 :]:
+                raw_type = str(row[type_index] or "").strip() if len(row) > type_index else ""
+                allowance_key = ExpenseRuleRuntimeService._map_allowance_type_to_key(raw_type)
+                if not allowance_key:
+                    continue
+
+                entry: dict[str, Decimal] = {}
+                for region_label, column_index in region_indexes.items():
+                    amount = ExpenseRuleRuntimeService._coerce_decimal_cell(
+                        row[column_index] if len(row) > column_index else None
+                    )
+                    if amount is not None:
+                        entry[region_label] = amount
+                if entry:
+                    allowance_limits[allowance_key] = entry
+        return allowance_limits
+
+    @staticmethod
+    def _map_allowance_type_to_key(value: str) -> str:
+        normalized = re.sub(r"\s+", "", str(value or ""))
+        if "伙食" in normalized or "餐" in normalized:
+            return "meal"
+        if "基本" in normalized:
+            return "basic"
+        if "合计" in normalized or "总计" in normalized:
+            return "total"
+        return ""
+
+    @staticmethod
+    def _extract_transport_class_limits_from_workbook(workbook: Any) -> dict[str, dict[str, int]]:
+        limits: dict[str, dict[str, int]] = {}
+        for sheet in workbook.worksheets:
+            rows = list(sheet.iter_rows(values_only=True))
+            if not rows:
+                continue
+
+            employee_index = -1
+            flight_index = -1
+            train_index = -1
+            for row_index, row in enumerate(rows[:10]):
+                values = [str(value or "").strip() for value in row]
+                if "员工职级" in values:
+                    employee_index = values.index("员工职级")
+                    for next_row in rows[row_index + 1 : row_index + 4]:
+                        next_values = [str(value or "").strip() for value in next_row]
+                        if "飞机" in next_values:
+                            flight_index = next_values.index("飞机")
+                        if "火车" in next_values:
+                            train_index = next_values.index("火车")
+                        if flight_index >= 0 and train_index >= 0:
+                            break
+                    break
+
+            if employee_index < 0 or (flight_index < 0 and train_index < 0):
+                continue
+
+            for row in rows:
+                employee_text = str(row[employee_index] or "").strip() if len(row) > employee_index else ""
+                bands = ExpenseRuleRuntimeService._map_transport_grade_row_to_bands(employee_text)
+                if not bands:
+                    continue
+                flight_level = (
+                    ExpenseRuleRuntimeService._transport_class_level_for_text(
+                        row[flight_index] if len(row) > flight_index else None,
+                        kind="flight",
+                    )
+                    if flight_index >= 0
+                    else None
+                )
+                train_level = (
+                    ExpenseRuleRuntimeService._transport_class_level_for_text(
+                        row[train_index] if len(row) > train_index else None,
+                        kind="train",
+                    )
+                    if train_index >= 0
+                    else None
+                )
+                for band in bands:
+                    entry = limits.setdefault(band, {})
+                    if flight_level is not None:
+                        entry["flight"] = flight_level
+                    if train_level is not None:
+                        entry["train"] = train_level
+        return limits
+
+    @staticmethod
+    def _map_transport_grade_row_to_bands(value: str) -> list[str]:
+        normalized = re.sub(r"\s+", "", str(value or "").upper())
+        if not normalized or normalized.startswith("注"):
+            return []
+        bands: list[str] = []
+        if any(keyword in normalized for keyword in ("P1", "P2", "P3", "P4", "其他员工", "基层经理", "P4及以下")):
+            bands.extend(["junior", "mid"])
+        if any(keyword in normalized for keyword in ("P5", "P6", "P7", "P5及以上", "中层经理", "高层经理", "公司级")):
+            bands.extend(["mid", "senior", "manager", "executive"])
+        return list(dict.fromkeys(bands))
+
+    @staticmethod
+    def _transport_class_level_for_text(value: Any, *, kind: str) -> int | None:
+        normalized = re.sub(r"\s+", "", str(value or ""))
+        if not normalized:
+            return None
+        if kind == "flight":
+            if any(keyword in normalized for keyword in ("头等舱",)):
+                return 4
+            if any(keyword in normalized for keyword in ("公务舱", "商务舱")):
+                return 3
+            if any(keyword in normalized for keyword in ("超级经济舱", "高端经济舱", "明珠经济舱")):
+                return 2
+            if "经济舱" in normalized:
+                return 1
+        if kind == "train":
+            if "商务座" in normalized:
+                return 3
+            if any(keyword in normalized for keyword in ("一等座", "软卧")):
+                return 2
+            if any(keyword in normalized for keyword in ("二等座", "二等软座", "硬卧", "硬座", "硬席")):
+                return 1
+        return None
+
+    @staticmethod
+    def _extract_city_names_from_cell(value: str) -> list[str]:
+        normalized = re.sub(r"[；;，,、/]+", "、", str(value or "").strip())
+        if not normalized:
+            return []
+        names: list[str] = []
+        for part in normalized.split("、"):
+            cleaned = re.sub(r"\s+", "", part)
+            cleaned = re.sub(r"[（(].*?[）)]", "", cleaned)
+            if not cleaned or any(keyword in cleaned for keyword in ("不含", "中心城区", "新区")):
+                continue
+            if len(cleaned) <= 12:
+                names.append(cleaned)
+        return list(dict.fromkeys(names))
+
+    @staticmethod
+    def _coerce_decimal_cell(value: Any) -> Decimal | None:
+        if value is None:
+            return None
+        try:
+            return Decimal(str(value).strip()).quantize(Decimal("0.01"))
+        except (ArithmeticError, ValueError):
+            return None
+
+    @staticmethod
+    def _extract_first_standard_amount(text: str) -> Decimal | None:
+        match = re.search(r"([0-9]+(?:\.[0-9]{1,2})?)\s*/\s*(?:天|人|晚|次|笔)", str(text or ""))
+        if match is None:
+            match = re.search(r"([0-9]+(?:\.[0-9]{1,2})?)", str(text or ""))
+        if match is None:
+            return None
+        try:
+            return Decimal(match.group(1)).quantize(Decimal("0.01"))
+        except (ArithmeticError, ValueError):
+            return None
+
+    @staticmethod
+    def _map_spreadsheet_category_to_expense_type(category: str) -> str:
+        normalized = re.sub(r"\s+", "", str(category or ""))
+        if any(keyword in normalized for keyword in ("市内交通", "打车", "网约车", "出租车")):
+            return "transport"
+        if "招待" in normalized and "餐" in normalized:
+            return "entertainment"
+        if "餐补" in normalized or normalized == "餐费":
+            return "meal"
+        return ""
+
+    @staticmethod
+    def _spreadsheet_metric_label(expense_type: str) -> str:
+        return {
+            "transport": "单笔交通金额",
+            "meal": "差旅餐补金额",
+            "entertainment": "人均招待餐费",
+        }.get(expense_type, "金额")
+
+    @staticmethod
+    def _replace_amount_limit_warn_amount(
+        base_limit: AmountLimitConfig | None,
+        *,
+        amount: Decimal,
+        metric_label: str,
+    ) -> AmountLimitConfig:
+        if base_limit is None:
+            return AmountLimitConfig(
+                warn_amount=amount,
+                block_amount=None,
+                metric_label=metric_label,
+            )
+        payload = base_limit.model_dump()
+        payload["warn_amount"] = amount
+        payload["metric_label"] = metric_label
+        return AmountLimitConfig(**payload)