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

web/src/views/AppShellRouteView.vue

@@ -151,6 +151,8 @@
           v-else-if="activeView === 'budget'"
           :current-user="currentUser"
           @open-assistant="openSmartEntry"
+          @detail-open-change="budgetDetailOpen = $event"
+          @detail-topbar-change="detailTopBarPayload = $event"
         />
         <PoliciesView v-else-if="activeView === 'policies'" @summary-change="knowledgeSummary = $event" />
         <AuditView
@@ -220,6 +222,7 @@ const detailTopBarPayload = ref(null)
 const auditDetailOpen = ref(false)
 const digitalEmployeeDetailOpen = ref(false)
 const receiptFolderDetailOpen = ref(false)
+const budgetDetailOpen = ref(false)
 const loginEntryAnimating = ref(false)
 const sidebarCollapsed = ref(false)
 const mobileSidebarOpen = ref(false)
@@ -308,12 +311,17 @@ const DETAIL_TOPBAR_FALLBACKS = {
   receiptFolder: {
     title: '票据详情',
     desc: '查看票据源文件、OCR 识别信息与关联状态。'
+  },
+  budget: {
+    title: '预算详情',
+    desc: '查看预算周期、费用占比、审核信息与预算明细。'
   }
 }
 const customDetailTopBarActive = computed(() => (
   (activeView.value === 'audit' && auditDetailOpen.value) ||
   (activeView.value === 'digitalEmployees' && digitalEmployeeDetailOpen.value) ||
-  (activeView.value === 'receiptFolder' && receiptFolderDetailOpen.value)
+  (activeView.value === 'receiptFolder' && receiptFolderDetailOpen.value) ||
+  (activeView.value === 'budget' && budgetDetailOpen.value)
 ))
 const resolvedTopBarView = computed(() => (
   customDetailTopBarActive.value