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/tests/app-shell-detail-alerts.test.mjs

@@ -125,6 +125,82 @@ test('application detail topbar does not ask for receipt attachments', () => {
   assert.deepEqual(alerts, ['SLA 催单次数 0'])
 })
 
+test('detail topbar surfaces stored medium and high risk flags first', () => {
+  const highAlerts = buildDetailAlerts({
+    node: 'AI预审',
+    approvalKey: 'draft',
+    riskFlags: [
+      {
+        source: 'submission_review',
+        hit_source: 'rule_center',
+        severity: 'high',
+        message: '票据日期超出申报差旅行程。'
+      },
+      {
+        source: 'submission_review',
+        hit_source: 'rule_center',
+        severity: 'medium',
+        message: '票据城市需要人工核对。'
+      }
+    ],
+    expenseItems: []
+  })
+  const mediumAlerts = buildDetailAlerts({
+    node: 'AI预审',
+    approvalKey: 'draft',
+    riskFlags: [
+      {
+        source: 'submission_review',
+        hit_source: 'rule_center',
+        severity: 'medium',
+        message: '票据城市需要人工核对。'
+      }
+    ],
+    expenseItems: []
+  })
+
+  assert.equal(highAlerts[0].label, '高风险 1 项')
+  assert.equal(highAlerts[0].tone, 'danger')
+  assert.equal(mediumAlerts[0].label, '中风险 1 项')
+  assert.equal(mediumAlerts[0].tone, 'warning')
+})
+
+test('detail topbar does not treat handoff or SLA events as risk flags', () => {
+  const alerts = buildDetailAlerts({
+    node: '待提交',
+    approvalKey: 'draft',
+    typeCode: 'travel',
+    typeLabel: '差旅费',
+    reason: '上海项目出差',
+    location: '上海',
+    city: '上海',
+    occurredDisplay: '2026-05-13',
+    amountValue: 300,
+    riskFlags: [
+      {
+        source: 'application_handoff',
+        event_type: 'expense_application_to_reimbursement_draft',
+        severity: 'info',
+        message: '费用申请已生成报销草稿。'
+      },
+      { source: 'sla_reminder', message: '下属已催单' }
+    ],
+    expenseItems: [
+      {
+        id: 'train',
+        itemType: 'train_ticket',
+        itemReason: '武汉-上海',
+        itemLocation: '上海',
+        itemDate: '2026-05-13',
+        itemAmount: 300,
+        invoiceId: 'ticket.pdf'
+      }
+    ]
+  })
+
+  assert.deepEqual(alerts.map((item) => item.label), ['SLA 催单次数 1'])
+})
+
 test('detail topbar shows SLA reminder count from direct fields and reminder events', () => {
   const directAlerts = buildDetailAlerts({
     node: '直属领导审批',