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_budget_flow.py

@@ -5,6 +5,7 @@ from typing import Any
 from app.api.deps import CurrentUserContext
 from app.models.financial_record import ExpenseClaim
 from app.services.budget import BudgetService
+from app.services.expense_claim_risk_stage import enrich_risk_flag_semantics
 
 
 class ExpenseClaimBudgetFlowMixin:
@@ -80,6 +81,8 @@ class ExpenseClaimBudgetFlowMixin:
     def _append_budget_flags(
         risk_flags: list[Any] | None,
         budget_flags: list[dict[str, Any]] | dict[str, Any] | None,
+        *,
+        business_stage: str | None = None,
     ) -> list[Any]:
         if budget_flags is None:
             return list(risk_flags or [])
@@ -89,7 +92,19 @@ class ExpenseClaimBudgetFlowMixin:
             next_flags = list(budget_flags or [])
         if not next_flags:
             return list(risk_flags or [])
-        return [*list(risk_flags or []), *next_flags]
+        enriched_flags = [
+            enrich_risk_flag_semantics(
+                flag,
+                business_stage=business_stage,
+                risk_domain="budget",
+                visibility_scope="budget_manager",
+                actionability="budget_governance",
+            )
+            if isinstance(flag, dict)
+            else flag
+            for flag in next_flags
+        ]
+        return [*list(risk_flags or []), *enriched_flags]
 
     @staticmethod
     def _resolve_budget_operator(current_user: CurrentUserContext) -> str: