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。

web/src/views/scripts/TravelRequestDetailView.js

@@ -26,9 +26,15 @@ import {
   canDeleteArchivedExpenseClaims,
   canManageExpenseClaims,
   canReturnExpenseClaims,
+  isCurrentDirectManagerForRequest,
+  isCurrentRequestApplicant,
   isFinanceUser
 } from '../../utils/accessControl.js'
-import { buildLeaderApprovalInfo, resolveGeneratedDraftClaimNo } from '../../utils/applicationApproval.js'
+import {
+  buildLeaderApprovalEvents,
+  buildLeaderApprovalInfo,
+  resolveGeneratedDraftClaimNo
+} from '../../utils/applicationApproval.js'
 import { buildApplicationDetailFactItems } from '../../utils/expenseApplicationDetail.js'
 import { isArchivedRequestView, normalizeRequestForUi } from '../../utils/requestViewModel.js'
 import {
@@ -484,11 +490,26 @@ export default {
       const node = String(request.value.node || request.value.approvalStage || '').trim()
       return node === '财务审批'
     })
-    const canReturnRequest = computed(() =>
-      canReturnExpenseClaims(currentUser.value)
-      && request.value.approvalKey === 'in_progress'
-      && Boolean(request.value.claimId)
-    )
+    const isCurrentApplicant = computed(() => isCurrentRequestApplicant(request.value, currentUser.value))
+    const isCurrentDirectManagerApprover = computed(() => (
+      canApproveLeaderExpenseClaims(currentUser.value)
+      && isCurrentDirectManagerForRequest(request.value, currentUser.value)
+    ))
+    const canProcessFinanceApprovalStage = computed(() => (
+      !isApplicationDocument.value
+      && isFinanceApprovalStage.value
+      && isFinanceUser(currentUser.value)
+      && !isCurrentApplicant.value
+    ))
+    const canReturnRequest = computed(() => {
+      if (request.value.approvalKey !== 'in_progress' || !request.value.claimId || !canReturnExpenseClaims(currentUser.value)) {
+        return false
+      }
+      if (isDirectManagerApprovalStage.value) {
+        return isCurrentDirectManagerApprover.value
+      }
+      return canProcessFinanceApprovalStage.value
+    })
     const canApproveRequest = computed(() =>
       (Boolean(props.approvalMode) || isApplicationDocument.value)
       && request.value.approvalKey === 'in_progress'
@@ -496,32 +517,16 @@ export default {
       && (
         (
           isDirectManagerApprovalStage.value
-          && canApproveLeaderExpenseClaims(currentUser.value)
-        )
-        || (
-          !isApplicationDocument.value
-          && isFinanceApprovalStage.value
-          && isFinanceUser(currentUser.value)
+          && isCurrentDirectManagerApprover.value
         )
+        || canProcessFinanceApprovalStage.value
       )
     )
-    const showApplicationLeaderOpinionInput = computed(() => (
-      isApplicationDocument.value
-      && canApproveRequest.value
-      && isDirectManagerApprovalStage.value
-    ))
     const leaderApprovalInfo = computed(() => buildLeaderApprovalInfo(request.value))
-    const leaderApprovalReadonlyText = computed(() => {
-      if (leaderApprovalInfo.value.opinion) {
-        return leaderApprovalInfo.value.opinion
-      }
-      return isApplicationDocument.value ? '待直属领导填写审批意见。' : ''
-    })
+    const leaderApprovalEvents = computed(() => buildLeaderApprovalEvents(request.value))
+    const hasLeaderApprovalEvents = computed(() => leaderApprovalEvents.value.length > 0)
     const leaderApprovalReadonlyMeta = computed(() => {
-      const pieces = [
-        leaderApprovalInfo.value.operator ? `${leaderApprovalInfo.value.operator}确认` : '',
-        leaderApprovalInfo.value.time
-      ].filter(Boolean)
+      const pieces = hasLeaderApprovalEvents.value ? [`${leaderApprovalEvents.value.length} 条批复记录`] : []
       if (leaderApprovalInfo.value.generatedDraftClaimNo) {
         pieces.push(`已生成报销草稿 ${leaderApprovalInfo.value.generatedDraftClaimNo}`)
       }
@@ -529,12 +534,8 @@ export default {
     })
     const showApplicationLeaderOpinion = computed(() => (
       isApplicationDocument.value
-      && (
-        showApplicationLeaderOpinionInput.value
-        || leaderApprovalReadonlyText.value
-      )
+      && hasLeaderApprovalEvents.value
     ))
-    const showLeaderApprovalPanel = computed(() => canApproveRequest.value && !showApplicationLeaderOpinionInput.value)
     const requiresApprovalOpinion = computed(() => isDirectManagerApprovalStage.value)
     const approvalOpinionTitle = computed(() => (isFinanceApprovalStage.value ? '财务意见' : '领导意见'))
     const approvalOpinionPlaceholder = computed(() => {
@@ -1726,11 +1727,6 @@ export default {
         return
       }
 
-      if (requiresApprovalOpinion.value && !leaderOpinion.value.trim()) {
-        toast('请先填写领导意见，填写后才能确认审核。')
-        return
-      }
-
       approveConfirmDialogOpen.value = true
     }
 
@@ -1757,7 +1753,6 @@ export default {
 
       if (requiresApprovalOpinion.value && !leaderOpinion.value.trim()) {
         toast('请先填写领导意见，填写后才能确认审核。')
-        approveConfirmDialogOpen.value = false
         return
       }
 
@@ -1833,15 +1828,15 @@ export default {
       isMajorExpenseRisk,
       openAiEntry, openAttachmentPreview, goToNextAttachmentPreview, goToPreviousAttachmentPreview,
       profile, progressSteps, request, leaderOpinion, removeExpenseAttachment, removeExpenseItem,
-      leaderApprovalReadonlyMeta, leaderApprovalReadonlyText,
+      hasLeaderApprovalEvents, leaderApprovalEvents, leaderApprovalReadonlyMeta,
       resolveExpenseRiskIndicatorTitle,
       resetDetailNote, resolveAttachmentDisplayName, resolveAttachmentPreviewTitle, resolveAttachmentRecognition,
       resolveExpenseReasonHelper, resolveExpenseReasonPlaceholder, resolveExpenseRiskState, resolveExpenseIssues,
       returnBusy, returnDialogDescription, returnDialogOpen, riskOverrideBusy, riskOverrideDialogOpen, riskOverrideIndexLabel,
       requiresApprovalOpinion,
       riskOverrideReasons, saveDetailNote, savingDetailNote, savingExpenseId,
-      showAiAdvicePanel, showApplicationLeaderOpinion, showApplicationLeaderOpinionInput,
-      showLeaderApprovalPanel, showExpenseRisk, startExpenseEdit, submitBusy, submitConfirmDialogOpen,
+      showAiAdvicePanel, showApplicationLeaderOpinion,
+      showExpenseRisk, startExpenseEdit, submitBusy, submitConfirmDialogOpen,
       submitRiskWarnings,
       triggerExpenseUpload, uploadedExpenseCount, uploadingExpenseId, saveExpenseEdit
     }