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/services/expense_claim_approval_flow.py

@@ -15,6 +15,10 @@ from app.services.expense_claim_workflow_constants import (
     PAYMENT_PENDING_STAGE,
     PAYMENT_PENDING_STATUS,
 )
+from app.services.expense_claim_risk_stage import (
+    risk_business_stage_for_claim,
+    with_risk_business_stage,
+)
 
 
 class ExpenseClaimApprovalFlowMixin:
@@ -35,41 +39,72 @@ class ExpenseClaimApprovalFlowMixin:
 
         previous_stage = str(claim.approval_stage or "").strip()
         is_application_claim = self._is_expense_application_claim(claim)
+        business_stage = risk_business_stage_for_claim(is_application_claim=is_application_claim)
         next_budget_manager = None
         merged_budget_approval = False
+        route_decision_flag: dict[str, Any] | None = None
         if previous_stage == DIRECT_MANAGER_APPROVAL_STAGE:
             if not self._access_policy.can_approve_claim(current_user, claim):
                 raise ValueError("只有当前直属领导审批人可以审批通过该单据。")
             approval_source = "manual_approval"
             event_type = "expense_application_approval" if is_application_claim else "expense_claim_approval"
             label = "领导审批通过"
+            route_decision_flag = self._build_approval_route_decision(
+                claim,
+                is_application_claim=is_application_claim,
+            )
+            requires_budget_review = bool(route_decision_flag.get("requires_budget_review"))
             if is_application_claim:
-                merged_budget_approval = self._access_policy.is_department_p8_budget_monitor(current_user, claim)
+                merged_budget_approval = (
+                    requires_budget_review
+                    and self._access_policy.is_department_p8_budget_monitor(current_user, claim)
+                )
                 if merged_budget_approval:
                     label = "领导及预算审核通过"
                     next_status = "approved"
                     next_stage = APPROVAL_DONE_STAGE
                     default_message = "{operator} 已完成直属领导和预算管理者审核，申请流程完成并生成报销草稿。"
-                else:
+                elif requires_budget_review:
                     next_budget_manager = self._access_policy.resolve_department_budget_manager(claim)
+                    if next_budget_manager is None:
+                        raise ValueError("未找到同部门 P8 预算审批人，无法流转预算审批。请先配置预算审批人。")
                     next_status = "submitted"
                     next_stage = BUDGET_MANAGER_APPROVAL_STAGE
-                    default_message = "{operator} 已确认直属领导审核，流转至预算管理者审批。"
+                    default_message = "{operator} 已确认直属领导审核，因预算或风险关注项流转至预算管理者审批。"
+                else:
+                    next_status = "approved"
+                    next_stage = APPROVAL_DONE_STAGE
+                    default_message = "{operator} 已确认直属领导审核，系统判断预算充足且无风险，申请流程完成并生成报销草稿。"
+            else:
+                if requires_budget_review:
+                    next_budget_manager = self._access_policy.resolve_department_budget_manager(claim)
+                    if next_budget_manager is None:
+                        raise ValueError("未找到同部门 P8 预算审批人，无法流转预算审批。请先配置预算审批人。")
+                    next_status = "submitted"
+                    next_stage = BUDGET_MANAGER_APPROVAL_STAGE
+                    default_message = "{operator} 已审批通过，因预算或风险关注项流转至预算管理者审批。"
+                else:
+                    next_status = "submitted"
+                    next_stage = FINANCE_APPROVAL_STAGE
+                    default_message = "{operator} 已审批通过，系统判断预算充足且无风险，流转至{next_stage}。"
+        elif previous_stage == BUDGET_MANAGER_APPROVAL_STAGE:
+            if not self._access_policy.can_approve_claim(current_user, claim):
+                raise ValueError("只有当前预算管理者可以审批通过该单据。")
+            approval_source = "budget_approval"
+            event_type = (
+                "expense_application_budget_approval"
+                if is_application_claim
+                else "expense_claim_budget_approval"
+            )
+            label = "预算管理者审核通过"
+            if is_application_claim:
+                next_status = "approved"
+                next_stage = APPROVAL_DONE_STAGE
+                default_message = "{operator} 已完成预算审核，申请流程完成并生成报销草稿。"
             else:
                 next_status = "submitted"
                 next_stage = FINANCE_APPROVAL_STAGE
-                default_message = "{operator} 已审批通过，流转至{next_stage}。"
-        elif previous_stage == BUDGET_MANAGER_APPROVAL_STAGE:
-            if not is_application_claim:
-                raise ValueError("只有费用申请需要预算管理者审批。")
-            if not self._access_policy.can_approve_claim(current_user, claim):
-                raise ValueError("只有当前预算管理者可以审批通过该费用申请。")
-            approval_source = "budget_approval"
-            event_type = "expense_application_budget_approval"
-            label = "预算管理者审核通过"
-            next_status = "approved"
-            next_stage = APPROVAL_DONE_STAGE
-            default_message = "{operator} 已完成预算审核，申请流程完成并生成报销草稿。"
+                default_message = "{operator} 已完成预算审核，流转至{next_stage}。"
         elif previous_stage == FINANCE_APPROVAL_STAGE:
             if is_application_claim:
                 raise ValueError("费用申请需先完成预算管理者审批。")
@@ -95,32 +130,35 @@ class ExpenseClaimApprovalFlowMixin:
             consumed_budget_flag = self._consume_budget_for_finance_approval(claim, current_user)
             if consumed_budget_flag is not None:
                 budget_flags.append(consumed_budget_flag)
-        approval_flag = {
-            "source": approval_source,
-            "event_type": event_type,
-            "approval_event_id": str(uuid.uuid4()),
-            "severity": "info",
-            "label": label,
-            "message": approval_opinion or default_message.format(operator=operator, next_stage=next_stage),
-            "opinion": approval_opinion,
-            "operator": operator,
-            "operator_username": current_user.username,
-            "operator_role_codes": [
-                str(item).strip().lower()
-                for item in current_user.role_codes
-                if str(item).strip()
-            ],
-            "previous_status": str(claim.status or "").strip(),
-            "previous_approval_stage": previous_stage,
-            "next_status": next_status,
-            "next_approval_stage": next_stage,
-            "created_at": datetime.now(UTC).isoformat(),
-        }
+        approval_flag = with_risk_business_stage(
+            {
+                "source": approval_source,
+                "event_type": event_type,
+                "approval_event_id": str(uuid.uuid4()),
+                "severity": "info",
+                "label": label,
+                "message": approval_opinion or default_message.format(operator=operator, next_stage=next_stage),
+                "opinion": approval_opinion,
+                "operator": operator,
+                "operator_username": current_user.username,
+                "operator_role_codes": [
+                    str(item).strip().lower()
+                    for item in current_user.role_codes
+                    if str(item).strip()
+                ],
+                "previous_status": str(claim.status or "").strip(),
+                "previous_approval_stage": previous_stage,
+                "next_status": next_status,
+                "next_approval_stage": next_stage,
+                "created_at": datetime.now(UTC).isoformat(),
+            },
+            business_stage,
+        )
         if merged_budget_approval:
             approval_flag.update(
                 {
                     "budget_approval_merged": True,
-                    "budget_approval_merged_reason": "direct_manager_is_department_budget_monitor",
+                    "budget_approval_merged_reason": "direct_manager_is_department_budget_approver",
                 }
             )
         if next_budget_manager is not None:
@@ -129,9 +167,20 @@ class ExpenseClaimApprovalFlowMixin:
                     "next_approver_name": str(next_budget_manager.name or "").strip(),
                     "next_approver_employee_id": next_budget_manager.id,
                     "next_approver_grade": str(next_budget_manager.grade or "").strip(),
-                    "next_approver_role_code": "budget_monitor",
+                    "next_approver_role_code": self._access_policy.resolve_budget_approval_role_code(
+                        next_budget_manager,
+                    ),
                 }
             )
+        if route_decision_flag is not None:
+            approval_flag["route_decision"] = {
+                "requires_budget_review": route_decision_flag.get("requires_budget_review"),
+                "route": route_decision_flag.get("route"),
+                "reasons": route_decision_flag.get("reasons", []),
+                "budget_result": route_decision_flag.get("budget_result", {}),
+                "current_risk_count": route_decision_flag.get("current_risk_count", 0),
+                "historical_risk_count": route_decision_flag.get("historical_risk_count", 0),
+            }
 
         claim.status = next_status
         claim.approval_stage = next_stage
@@ -147,6 +196,13 @@ class ExpenseClaimApprovalFlowMixin:
             elif merged_budget_approval:
                 approval_flag["leader_opinion"] = approval_opinion
                 approval_flag["budget_opinion"] = approval_opinion
+            elif (
+                previous_stage == DIRECT_MANAGER_APPROVAL_STAGE
+                and route_decision_flag is not None
+                and not route_decision_flag.get("requires_budget_review")
+            ):
+                approval_flag["leader_opinion"] = approval_opinion
+                approval_flag["budget_opinion"] = "系统动态路由跳过预算复核"
             generated_draft = self._create_reimbursement_draft_from_application(
                 application_claim=claim,
                 approval_flag=approval_flag,
@@ -162,14 +218,21 @@ class ExpenseClaimApprovalFlowMixin:
                 generated_draft.risk_flags_json = self._append_budget_flags(
                     generated_draft.risk_flags_json,
                     transferred_budget_flag,
+                    business_stage="reimbursement",
                 )
+        approval_flags: list[Any] = list(claim.risk_flags_json or [])
+        if route_decision_flag is not None:
+            approval_flags.append(route_decision_flag)
+        approval_flags.append(approval_flag)
         claim.risk_flags_json = self._append_budget_flags(
-            [*list(claim.risk_flags_json or []), approval_flag],
+            approval_flags,
             budget_flags,
+            business_stage=business_stage,
         )
 
         self.db.commit()
         self.db.refresh(claim)
+        self._access_policy.attach_budget_approval_snapshot(claim)
 
         self.audit_service.log_action(
             actor=operator,
@@ -202,26 +265,29 @@ class ExpenseClaimApprovalFlowMixin:
         before_json = self._serialize_claim(claim)
         operator = self._access_policy.resolve_current_user_display_name(current_user)
         previous_stage = str(claim.approval_stage or "").strip()
-        payment_flag = {
-            "source": "payment",
-            "event_type": "expense_claim_payment_completed",
-            "payment_event_id": str(uuid.uuid4()),
-            "severity": "info",
-            "label": "付款完成",
-            "message": f"{operator} 已确认付款，报销单进入已付款。",
-            "operator": operator,
-            "operator_username": current_user.username,
-            "operator_role_codes": [
-                str(item).strip().lower()
-                for item in current_user.role_codes
-                if str(item).strip()
-            ],
-            "previous_status": str(claim.status or "").strip(),
-            "previous_approval_stage": previous_stage,
-            "next_status": PAYMENT_PAID_STATUS,
-            "next_approval_stage": PAYMENT_PAID_STAGE,
-            "created_at": datetime.now(UTC).isoformat(),
-        }
+        payment_flag = with_risk_business_stage(
+            {
+                "source": "payment",
+                "event_type": "expense_claim_payment_completed",
+                "payment_event_id": str(uuid.uuid4()),
+                "severity": "info",
+                "label": "付款完成",
+                "message": f"{operator} 已确认付款，报销单进入已付款。",
+                "operator": operator,
+                "operator_username": current_user.username,
+                "operator_role_codes": [
+                    str(item).strip().lower()
+                    for item in current_user.role_codes
+                    if str(item).strip()
+                ],
+                "previous_status": str(claim.status or "").strip(),
+                "previous_approval_stage": previous_stage,
+                "next_status": PAYMENT_PAID_STATUS,
+                "next_approval_stage": PAYMENT_PAID_STAGE,
+                "created_at": datetime.now(UTC).isoformat(),
+            },
+            "reimbursement",
+        )
 
         claim.status = PAYMENT_PAID_STATUS
         claim.approval_stage = PAYMENT_PAID_STAGE