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。

web/src/utils/accessControl.js

@@ -19,8 +19,9 @@ const VIEW_ROLE_RULES = {
   employees: ['manager'],
   settings: ['manager']
 }
-const CLAIM_MANAGER_ROLE_CODES = new Set(['finance', 'executive'])
+const CLAIM_MANAGER_ROLE_CODES = new Set(['executive'])
 const CLAIM_RETURN_ROLE_CODES = new Set(['finance', 'executive', 'manager', 'approver'])
+const CLAIM_LEADER_APPROVAL_ROLE_CODES = new Set(['manager', 'approver'])
 
 function normalizedRoleCodes(user) {
   if (!user) {
@@ -60,6 +61,14 @@ export function canReturnExpenseClaims(user) {
   return normalizedRoleCodes(user).some((roleCode) => CLAIM_RETURN_ROLE_CODES.has(roleCode))
 }
 
+export function canApproveLeaderExpenseClaims(user) {
+  if (Boolean(user?.isAdmin)) {
+    return true
+  }
+
+  return normalizedRoleCodes(user).some((roleCode) => CLAIM_LEADER_APPROVAL_ROLE_CODES.has(roleCode))
+}
+
 export function canAccessAppView(user, viewId) {
   if (!viewId || !user) {
     return false

web/src/utils/approvalInbox.js

@@ -1,5 +1,9 @@
 import { mapExpenseClaimToRequest } from '../composables/useRequests.js'
-import { canManageExpenseClaims } from './accessControl.js'
+import {
+  canApproveLeaderExpenseClaims,
+  canManageExpenseClaims,
+  isFinanceUser
+} from './accessControl.js'
 
 export function canProcessApprovalRequest(request, currentUser) {
   const node = String(request?.workflowNode || '').trim()
@@ -14,12 +18,18 @@ export function canProcessApprovalRequest(request, currentUser) {
     return true
   }
 
-  return (
+  if (isFinanceUser(currentUser) && node.includes('财务')) {
+    return true
+  }
+
+  const isLeaderApprovalNode = (
     node.includes('直属领导')
     || node.includes('领导审批')
     || node.includes('部门负责人')
     || node.includes('负责人审批')
   )
+
+  return canApproveLeaderExpenseClaims(currentUser) && isLeaderApprovalNode
 }
 
 export function listPendingApprovalRequests(claimsPayload, currentUser) {

web/src/utils/requestViewModel.js

@@ -181,6 +181,21 @@ function normalizeRoleLabels(value) {
   return text ? [text] : []
 }
 
+function isEmailLike(value) {
+  return /^[^@\s]+@[^@\s]+\.[^@\s]+$/.test(String(value || '').trim())
+}
+
+function resolveDisplayName(...values) {
+  for (const value of values) {
+    const normalized = String(value || '').trim()
+    if (normalized && !isEmailLike(normalized)) {
+      return normalized
+    }
+  }
+
+  return ''
+}
+
 export function normalizeRequestForUi(request) {
   if (!request) {
     return null
@@ -255,7 +270,12 @@ export function normalizeRequestForUi(request) {
       String(request.profilePosition || request.employeePosition || request.employee_position || request.position || '').trim()
       || '待补充',
     profileGrade: String(request.profileGrade || request.employeeGrade || request.employee_grade || request.grade || '').trim() || '待补充',
-    profileManager: String(request.profileManager || request.managerName || request.manager_name || request.manager || '').trim() || '待补充',
+    profileManager: resolveDisplayName(
+      request.profileManager,
+      request.managerName,
+      request.manager_name,
+      request.manager
+    ) || '待补充',
     roleLabels,
     profileAvatar:
       String(request.person || request.applicant || request.employeeName || '申').trim().slice(0, 1) || '申'