feat: 完善审批退回流程与报销申请关联

后端优化报销单访问策略和常量定义，增强退回原因和审批状态
流转，前端完善退回对话框和审批交互组件，新增报销申请关联
模型，优化文档中心行数据和审批收件箱工具函数，增强引导
流程和会话模型，补充单元测试覆盖。

server/src/app/services/expense_claim_access_policy.py

@@ -95,35 +95,19 @@ class ExpenseClaimAccessPolicy:
         return normalized_status in ARCHIVED_CLAIM_STATUSES and stage in {"", "归档入账", "completed"}
 
     def can_return_claim(self, current_user: CurrentUserContext, claim: ExpenseClaim) -> bool:
-        if self.has_privileged_claim_access(current_user):
-            return True
-
-        role_codes = self.normalize_role_codes(current_user)
-        if not (role_codes & APPROVAL_VISIBLE_CLAIM_ROLE_CODES):
-            return False
-        if str(claim.status or "").strip().lower() != "submitted":
-            return False
-        if str(claim.approval_stage or "").strip() != "直属领导审批":
+        normalized_status = str(claim.status or "").strip().lower()
+        if normalized_status != "submitted":
             return False
 
-        current_employee = self.resolve_current_employee(current_user)
-        if current_employee is not None and str(claim.employee_id or "").strip() == current_employee.id:
-            return False
-
-        claim_employee = claim.employee
-        if current_employee is not None and claim_employee is not None:
-            if claim_employee.manager_id == current_employee.id:
-                return True
-            if claim_employee.manager is not None and claim_employee.manager.id == current_employee.id:
-                return True
-
-        approver_name = str(
-            current_employee.name if current_employee is not None and current_employee.name else current_user.name or ""
-        ).strip()
-        if not approver_name:
-            return False
-
-        return self.resolve_claim_manager_name(claim) == approver_name
+        stage = str(claim.approval_stage or "").strip()
+        if stage == "直属领导审批":
+            return self.is_current_direct_manager_approver(current_user, claim)
+        if stage == "财务审批":
+            return self.has_privileged_claim_access(current_user) and not self.is_claim_owned_by_current_user(
+                claim,
+                current_user,
+            )
+        return False
 
     def can_approve_claim(self, current_user: CurrentUserContext, claim: ExpenseClaim) -> bool:
         stage = str(claim.approval_stage or "").strip()
@@ -131,7 +115,10 @@ class ExpenseClaimAccessPolicy:
             return self.is_current_direct_manager_approver(current_user, claim)
         if stage == "财务审批":
             role_codes = self.normalize_role_codes(current_user)
-            return current_user.is_admin or "finance" in role_codes
+            return (
+                (current_user.is_admin or "finance" in role_codes)
+                and not self.is_claim_owned_by_current_user(claim, current_user)
+            )
         return False
 
     def is_current_direct_manager_approver(self, current_user: CurrentUserContext, claim: ExpenseClaim) -> bool:

server/src/app/services/expense_claim_constants.py

@@ -220,6 +220,11 @@ RETURN_REASON_OPTIONS = {
     "business_explanation": "业务事由/地点/人员信息不完整",
     "duplicate_or_abnormal": "疑似重复或异常票据",
     "approval_question": "审批人需要补充说明",
+    "application_info_incomplete": "申请信息不完整",
+    "application_business_need_unclear": "业务必要性说明不足",
+    "application_budget_basis_missing": "预算测算依据不足",
+    "application_policy_mismatch": "制度口径不匹配",
+    "application_attachment_needed": "前置材料需补充",
 }
 MAX_CLAIM_NO_RETRY_ATTEMPTS = 3
 DOCUMENT_DATE_PATTERN = re.compile(

server/src/app/services/expense_claims.py

@@ -578,10 +578,26 @@ class ExpenseClaimService(
         previous_status = str(claim.status or "").strip()
         previous_stage = str(claim.approval_stage or "").strip() or "未标记审批环节"
         previous_stage_key = self._normalize_return_stage_key(previous_stage)
+        is_application_claim = self._is_expense_application_claim(claim)
+        is_direct_manager_return = previous_stage_key == "direct_manager"
+        return_event_type = (
+            "expense_application_return"
+            if is_application_claim and is_direct_manager_return
+            else "expense_claim_return"
+        )
+        return_label = (
+            "领导退回"
+            if is_application_claim and is_direct_manager_return
+            else "人工退回"
+        )
         return_reason = str(reason or "").strip()
         reason_code_payload = self._normalize_return_reason_code_payload(reason_codes)
         normalized_reason_codes = reason_code_payload["reason_codes"]
         unknown_reason_codes = reason_code_payload["unknown_reason_codes"]
+        if is_application_claim and is_direct_manager_return and not any(
+            code.startswith("application_") for code in normalized_reason_codes
+        ):
+            raise ValueError("申请单退回必须选择至少一个退单类型。")
         risk_points = [RETURN_REASON_OPTIONS[code] for code in normalized_reason_codes]
         existing_return_flags = self._collect_return_flags(claim.risk_flags_json)
         return_count = len(existing_return_flags) + 1
@@ -600,12 +616,17 @@ class ExpenseClaimService(
         message = return_reason or self._build_default_return_message(operator=operator, risk_points=risk_points)
         return_flag = {
             "source": "manual_return",
-            "event_type": "expense_claim_return",
+            "event_type": return_event_type,
             "return_event_id": str(uuid.uuid4()),
             "severity": "medium",
-            "label": "人工退回",
+            "label": return_label,
+            "node_key": "returned",
+            "node_label": "退回",
+            "approval_node": "退回",
             "message": message,
             "reason": return_reason,
+            "opinion": message,
+            "leader_opinion": message if is_application_claim and is_direct_manager_return else "",
             "reason_codes": normalized_reason_codes,
             "risk_points": risk_points,
             "operator": operator,