feat: 新增预算费控模型与报销审批流引擎

后端新增预算费控服务和报销单审批流模块，引入申请人费用画像
算法，优化知识库 RAG 运行时和同步逻辑，完善报销单工作流常
量和明细同步，更新差旅报销规则电子表格，前端新增预算分析
组件和数字员工模型，完善审批对话框和洞察面板交互，优化侧
边栏和顶栏样式，补充单元测试。

server/src/app/api/v1/endpoints/reimbursements.py

@@ -7,6 +7,7 @@ from fastapi.responses import FileResponse
 from sqlalchemy.orm import Session
 
 from app.api.deps import CurrentUserContext, get_current_user, get_db
+from app.schemas.budget import BudgetClaimAnalysisRead
 from app.schemas.common import ErrorResponse
 from app.schemas.reimbursement import (
     ExpenseClaimAttachmentActionResponse,
@@ -25,6 +26,7 @@ from app.schemas.reimbursement import (
     TravelReimbursementCalculatorResponse,
 )
 from app.services.expense_claims import ExpenseClaimService
+from app.services.budget import BudgetService
 from app.services.reimbursement import ReimbursementService
 from app.services.travel_reimbursement_calculator import TravelReimbursementCalculatorService
 
@@ -126,6 +128,38 @@ def get_expense_claim(claim_id: str, db: DbSession, current_user: CurrentUser) -
     return claim
 
 
+@router.get(
+    "/claims/{claim_id}/budget-analysis",
+    response_model=BudgetClaimAnalysisRead,
+    summary="读取申请单预算分析",
+    description="根据当前预算池、申请金额和预算管控模型，返回费用申请的预算影响和评分建议。",
+    responses={
+        status.HTTP_404_NOT_FOUND: {
+            "model": ErrorResponse,
+            "description": "单据不存在。",
+        },
+        status.HTTP_403_FORBIDDEN: {
+            "model": ErrorResponse,
+            "description": "当前用户无权查看预算分析。",
+        },
+    },
+)
+def get_expense_claim_budget_analysis(
+    claim_id: str,
+    db: DbSession,
+    current_user: CurrentUser,
+) -> BudgetClaimAnalysisRead:
+    service = ExpenseClaimService(db)
+    if not service.can_view_budget_analysis(current_user):
+        raise HTTPException(status_code=status.HTTP_403_FORBIDDEN, detail="只有预算监控员或高级财务人员可以查看预算分析。")
+    claim = service.get_claim(claim_id, current_user)
+    if claim is None:
+        raise HTTPException(status_code=status.HTTP_404_NOT_FOUND, detail="Claim not found")
+    if not service.can_view_budget_analysis(current_user, claim):
+        raise HTTPException(status_code=status.HTTP_403_FORBIDDEN, detail="只有该部门 P8 预算监控员或高级财务人员可以查看预算分析。")
+    return BudgetService(db).analyze_claim_budget(claim)
+
+
 @router.patch(
     "/claims/{claim_id}",
     response_model=ExpenseClaimRead,
@@ -538,7 +572,7 @@ def return_expense_claim(
     "/claims/{claim_id}/approve",
     response_model=ExpenseClaimRead,
     summary="审批通过单据",
-    description="费用申请由直属领导审批通过后完成；报销单直属领导审批后流转到财务审批，财务终审通过后进入归档入账。",
+    description="费用申请由直属领导审批后流转到预算管理者审批，预算审核通过后生成报销草稿；报销单直属领导审批后流转到财务审批。",
     responses={
         status.HTTP_404_NOT_FOUND: {
             "model": ErrorResponse,