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/schemas/reimbursement.py

@@ -130,6 +130,9 @@ class ExpenseClaimRead(BaseModel):
     employee_position: str | None = None
     employee_grade: str | None = None
     manager_name: str | None = None
+    budget_approver_name: str | None = None
+    budget_approver_grade: str | None = None
+    budget_approver_role_code: str | None = None
     role_labels: list[str] = Field(default_factory=list)
     project_code: str | None
     expense_type: str
@@ -202,6 +205,7 @@ class ExpenseClaimAttachmentActionResponse(BaseModel):
     item_location: str | None = None
     item_amount: Decimal | None = None
     claim_amount: Decimal | None = None
+    claim_risk_flags: list[Any] = Field(default_factory=list)
     attachment: ExpenseClaimAttachmentRead | None = None