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/tests/test_agent_asset_service.py

@@ -7,7 +7,7 @@ from pathlib import Path
 
 import pytest
 from openpyxl import Workbook, load_workbook
-from sqlalchemy import create_engine
+from sqlalchemy import create_engine, select
 from sqlalchemy.orm import Session, sessionmaker
 from sqlalchemy.pool import StaticPool
 
@@ -24,11 +24,14 @@ from app.core.agent_enums import (
 )
 from app.core.config import SERVER_DIR
 from app.db.base import Base
+from app.models.agent_asset import AgentAsset
+from app.models.employee import Employee
 from app.schemas.agent_asset import (
     AgentAssetCreate,
     AgentAssetReviewCreate,
     AgentAssetVersionCreate,
 )
+from app.schemas.reimbursement import TravelReimbursementCalculatorRequest
 from app.services.agent_asset_spreadsheet import (
     COMPANY_COMMUNICATION_EXPENSE_RULE_CODE,
     COMPANY_COMMUNICATION_EXPENSE_RULE_FILENAME,
@@ -41,6 +44,7 @@ from app.services.agent_runs import AgentRunService
 from app.services.audit import AuditLogService
 from app.services.expense_rule_runtime import ExpenseRuleRuntimeService
 from app.services.settings import OnlyOfficeRuntimeConfig
+from app.services.travel_reimbursement_calculator import TravelReimbursementCalculatorService
 
 
 @pytest.fixture(autouse=True)
@@ -618,6 +622,126 @@ def test_agent_asset_service_returns_travel_policy_rule_detail() -> None:
         assert "住宿标准、飞机舱位和火车席别" in str(detail.current_version_content)
 
 
+def test_expense_rule_runtime_reads_amount_standards_from_travel_spreadsheet() -> None:
+    with build_session() as db:
+        AgentAssetService(db).list_assets(asset_type=AgentAssetType.RULE.value)
+        travel_spreadsheet_rule = db.scalar(
+            select(AgentAsset).where(AgentAsset.code == COMPANY_TRAVEL_EXPENSE_RULE_CODE)
+        )
+        assert travel_spreadsheet_rule is not None
+        travel_spreadsheet_rule.status = AgentAssetStatus.REVIEW.value
+        db.commit()
+
+        catalog = ExpenseRuleRuntimeService(db).load_catalog()
+
+        assert catalog.travel_policy is not None
+        assert catalog.travel_policy.standard_rule_code == COMPANY_TRAVEL_EXPENSE_RULE_CODE
+        assert catalog.travel_policy.standard_rule_name == "公司差旅费报销规则"
+        assert catalog.travel_policy.hotel_city_limits["北京"]["mid"] == 450
+        assert catalog.travel_policy.hotel_city_limits["北京"]["junior"] == 450
+        assert catalog.travel_policy.hotel_city_limits["北京"]["manager"] == 500
+        assert catalog.travel_policy.allowance_limits["meal"]["直辖市/特区"] == 65
+        assert catalog.travel_policy.allowance_limits["meal"]["其他地区"] == 55
+        assert catalog.travel_policy.allowance_limits["total"]["其他地区"] == 90
+        assert catalog.travel_policy.transport_limits["senior"]["flight"] == 1
+        assert catalog.travel_policy.transport_limits["executive"]["train"] == 1
+
+
+def test_travel_reimbursement_calculator_uses_finance_spreadsheet_amounts() -> None:
+    with build_session() as db:
+        db.add(
+            Employee(
+                employee_no="E9001",
+                name="测试员工",
+                email="traveler@example.com",
+                position="产品经理",
+                grade="P4",
+            )
+        )
+        db.commit()
+
+        result = TravelReimbursementCalculatorService(db).calculate(
+            TravelReimbursementCalculatorRequest(days=3, location="北京市朝阳区"),
+            CurrentUserContext(
+                username="traveler@example.com",
+                name="测试员工",
+                role_codes=[],
+                is_admin=False,
+            ),
+        )
+
+        assert result.rule_name == "公司差旅费报销规则"
+        assert result.grade == "P4"
+        assert result.grade_band == "mid"
+        assert result.matched_city == "北京"
+        assert result.hotel_rate == 450
+        assert result.hotel_amount == 1350
+        assert result.allowance_region == "直辖市/特区"
+        assert result.total_allowance_rate == 100
+        assert result.allowance_amount == 300
+        assert result.total_amount == 1650
+        assert "住宿 450.00 × 3 天 + 补贴 100.00 × 3 天 = 1650.00" == result.formula_text
+        assert "参考可报销总金额为 1650.00 元" in result.summary_text
+
+
+def test_travel_reimbursement_calculator_uses_other_region_for_known_unlisted_location() -> None:
+    with build_session() as db:
+        db.add(
+            Employee(
+                employee_no="E9002",
+                name="其他地区员工",
+                email="other-region@example.com",
+                position="产品经理",
+                grade="P4",
+            )
+        )
+        db.commit()
+
+        result = TravelReimbursementCalculatorService(db).calculate(
+            TravelReimbursementCalculatorRequest(days=2, location="吉林延边"),
+            CurrentUserContext(
+                username="other-region@example.com",
+                name="其他地区员工",
+                role_codes=[],
+                is_admin=False,
+            ),
+        )
+
+        assert result.matched_city == "延边（其他地区）"
+        assert result.city_tier == "tier_3"
+        assert result.hotel_rate == 380
+        assert result.hotel_amount == 760
+        assert result.allowance_region == "其他地区"
+        assert result.total_allowance_rate == 90
+        assert result.allowance_amount == 180
+        assert result.total_amount == 940
+
+
+def test_travel_reimbursement_calculator_rejects_unrecognized_location() -> None:
+    with build_session() as db:
+        db.add(
+            Employee(
+                employee_no="E9003",
+                name="无效地点员工",
+                email="invalid-location@example.com",
+                position="产品经理",
+                grade="P4",
+            )
+        )
+        db.commit()
+
+        with pytest.raises(ValueError, match="未识别为有效出差地区"):
+            TravelReimbursementCalculatorService(db).calculate(
+                TravelReimbursementCalculatorRequest(days=2, location="背景"),
+                CurrentUserContext(
+                    username="invalid-location@example.com",
+                    name="无效地点员工",
+                    role_codes=[],
+                    is_admin=False,
+                ),
+            )
+
+
 def test_agent_run_service_lists_seeded_trace_data() -> None:
     with build_session() as db:
         service = AgentRunService(db)