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/tests/test_risk_observations_service.py

@@ -66,7 +66,9 @@ def test_risk_observation_service_upserts_and_summarizes_dashboard() -> None:
         assert refreshed.canonical_subject_key == "claim:c1"
         assert dashboard.total_observations == 2
         assert dashboard.high_or_above_count == 2
+        assert dashboard.risk_clue_count == 1
         assert dashboard.confirmed_count == 1
+        assert dashboard.feedback_sample_count == 1
         assert dashboard.total_amount == 2400.0
         assert dashboard.level_distribution["high"] == 2
         assert dashboard.signal_distribution["duplicate_invoice"] == 1
@@ -149,6 +151,8 @@ def test_risk_observation_endpoints_return_list_detail_dashboard_and_feedback()
     assert detail_response.json()["risk_signal"] == "duplicate_invoice"
     assert dashboard_response.status_code == 200
     assert dashboard_response.json()["total_observations"] == 1
+    assert dashboard_response.json()["risk_clue_count"] == 1
+    assert dashboard_response.json()["feedback_sample_count"] == 0
     assert "top_departments" in dashboard_response.json()
     assert feedback_response.status_code == 200
     assert feedback_response.json()["feedback_type"] == "false_positive"