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/travel-reimbursement-guided-flow.test.mjs

@@ -359,6 +359,8 @@ test('guided flow is local until final confirmation or collected query handoff',
   assert.doesNotMatch(guidedFlowScript, /review_action:\s*['"]save_draft['"]/)
   assert.match(guidedFlowScript, /fetchExpenseClaims/)
   assert.match(guidedFlowScript, /GUIDED_ACTION_SELECT_REQUIRED_APPLICATION/)
+  assert.match(guidedFlowScript, /if \(!applications\.length\) \{[\s\S]*guidedFlowState\.value = createEmptyGuidedFlowState\(\)[\s\S]*meta: \['缺少可关联申请单'\][\s\S]*\}\)/)
+  assert.doesNotMatch(guidedFlowScript, /meta: \['缺少可关联申请单'\],[\s\S]{0,120}suggestedActions: buildGuidedExpenseTypeActions\(\)/)
   assert.match(guidedFlowScript, /handleSceneSelectionApplicationGate/)
   assert.match(createViewScript, /handleSceneSelectionApplicationGate/)
   assert.match(createViewScript, /if \(await handleGuidedComposerSubmit\(options\)\) \{[\s\S]*return null[\s\S]*\}[\s\S]*return submitComposerInternal\(options\)/)