feat: 扩展风险规则体系、审批动态路由与预算中心列表化改造

- 新增 25+ 条风险规则（预算/报销/申请/通用类），完善风险规则模拟与反馈发布机制
- 引入费用审批动态路由、平台风险分级、预审与风险阶段管理
- 预算中心列表化改造，优化票据夹仪表盘与数字员工工作看板
- 新增 Hermes 风险线索收集器、Agent 链路追踪中心
- 扩展数字员工能力库（18 个领域 Skill）与交通费用自动预估
- 完善报销申请快速预览、权限控制与前端测试覆盖

server/src/app/api/v1/endpoints/reimbursements.py

@@ -545,6 +545,34 @@ def delete_expense_claim_item_attachment(
     return ExpenseClaimAttachmentActionResponse(**payload)
 
 
+@router.post(
+    "/claims/{claim_id}/pre-review",
+    response_model=ExpenseClaimRead,
+    summary="执行报销单 AI 预审",
+    description="只执行 AI 预审并回写风险结果，不提交到审批流程。",
+    responses={
+        status.HTTP_404_NOT_FOUND: {
+            "model": ErrorResponse,
+            "description": "报销单不存在。",
+        },
+        status.HTTP_400_BAD_REQUEST: {
+            "model": ErrorResponse,
+            "description": "草稿信息不完整或状态不允许预审。",
+        },
+    },
+)
+def pre_review_expense_claim(claim_id: str, db: DbSession, current_user: CurrentUser) -> ExpenseClaimRead:
+    service = ExpenseClaimService(db)
+    try:
+        claim = service.pre_review_claim(claim_id, current_user)
+    except ValueError as error:
+        raise HTTPException(status_code=status.HTTP_400_BAD_REQUEST, detail=str(error)) from error
+
+    if claim is None:
+        raise HTTPException(status_code=status.HTTP_404_NOT_FOUND, detail="Claim not found")
+    return claim
+
+
 @router.post(
     "/claims/{claim_id}/submit",
     response_model=ExpenseClaimRead,