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_draft_flow.py

@@ -224,6 +224,10 @@ class ExpenseClaimDraftFlowMixin:
             existing_flags=list(claim.risk_flags_json or []) if claim is not None else [],
             next_flags=list(ontology.risk_flags),
         )
+        final_risk_flags = self._merge_application_link_flag(
+            final_risk_flags,
+            context_json=context_json,
+        )
         if context_documents or attachment_names:
             document_specs = self._build_context_item_specs(
                 context_documents=context_documents,
@@ -347,6 +351,7 @@ class ExpenseClaimDraftFlowMixin:
                     context_json=retry_context,
                 )
             raise
+
         except Exception:
             self.db.rollback()
             raise
@@ -374,6 +379,86 @@ class ExpenseClaimDraftFlowMixin:
             "invoice_count": int(claim.invoice_count or 0),
         }
 
+    @staticmethod
+    def _merge_application_link_flag(
+        risk_flags: list[Any],
+        *,
+        context_json: dict[str, Any],
+    ) -> list[Any]:
+        link_flag = ExpenseClaimDraftFlowMixin._build_application_link_flag(context_json)
+        if link_flag is None:
+            return list(risk_flags or [])
+
+        application_claim_no = str(link_flag.get("application_claim_no") or "").strip()
+        for flag in list(risk_flags or []):
+            if not isinstance(flag, dict):
+                continue
+            existing_no = str(
+                flag.get("application_claim_no")
+                or flag.get("applicationClaimNo")
+                or ""
+            ).strip()
+            if existing_no and existing_no == application_claim_no:
+                return list(risk_flags or [])
+        return [*list(risk_flags or []), link_flag]
+
+    @staticmethod
+    def _build_application_link_flag(context_json: dict[str, Any]) -> dict[str, Any] | None:
+        review_values = ExpenseClaimDraftFlowMixin._normalize_context_object(
+            context_json.get("review_form_values")
+        )
+        scene_selection = ExpenseClaimDraftFlowMixin._normalize_context_object(
+            context_json.get("expense_scene_selection")
+        )
+
+        def pick(*keys: str) -> str:
+            for source in (review_values, scene_selection, context_json):
+                for key in keys:
+                    value = str(source.get(key) or "").strip()
+                    if value:
+                        return value
+            return ""
+
+        application_claim_no = pick("application_claim_no", "applicationClaimNo")
+        if not application_claim_no:
+            return None
+
+        application_claim_id = pick("application_claim_id", "applicationClaimId")
+        application_amount = pick("application_amount", "applicationAmount")
+        application_amount_label = pick("application_amount_label", "applicationAmountLabel")
+        application_reason = pick("application_reason", "applicationReason", "reason")
+        application_location = pick("application_location", "applicationLocation", "location")
+        application_date = pick("application_date", "applicationDate", "business_time", "time_range")
+        application_status = pick("application_status", "applicationStatus")
+        application_status_label = pick("application_status_label", "applicationStatusLabel")
+
+        return {
+            "source": "application_link",
+            "event_type": "expense_reimbursement_application_linked",
+            "severity": "info",
+            "label": "关联申请单",
+            "message": f"报销草稿已关联申请单 {application_claim_no}。",
+            "application_claim_id": application_claim_id,
+            "application_claim_no": application_claim_no,
+            "application_amount_label": application_amount_label,
+            "application_status": application_status,
+            "application_status_label": application_status_label,
+            "application_detail": {
+                "application_reason": application_reason,
+                "application_location": application_location,
+                "application_amount": application_amount,
+                "application_amount_label": application_amount_label,
+                "application_time": application_date,
+            },
+            "review_form_values": review_values,
+            "expense_scene_selection": scene_selection,
+            "created_at": datetime.now(UTC).isoformat(),
+        }
+
+    @staticmethod
+    def _normalize_context_object(value: Any) -> dict[str, Any]:
+        return dict(value) if isinstance(value, dict) else {}
+
     def _find_target_claim(
         self,
         *,