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/tests/test_budget_endpoints.py

@@ -13,6 +13,10 @@ from app.api.deps import get_db
 from app.db.base import Base
 from app.main import create_app
 from app.models.budget import BudgetAllocation, BudgetTransaction
+from app.models.employee import Employee
+from app.models.financial_record import ExpenseClaim
+from app.models.organization import OrganizationUnit
+from app.models.role import Role
 
 
 def build_session_factory() -> sessionmaker[Session]:
@@ -109,6 +113,27 @@ def seed_budget_allocations(db: Session) -> None:
     db.commit()
 
 
+def seed_market_budget_monitor(db: Session) -> tuple[Role, OrganizationUnit]:
+    role = Role(role_code="budget_monitor", name="预算监控员")
+    department = OrganizationUnit(
+        id="dept-market",
+        unit_code="MARKET-DEPT",
+        name="市场部",
+        unit_type="department",
+    )
+    employee = Employee(
+        employee_no="E-BUDGET-MARKET-P8",
+        name="赵预算",
+        email="budget-monitor@example.com",
+        grade="P8",
+        organization_unit=department,
+        roles=[role],
+    )
+    db.add_all([role, department, employee])
+    db.flush()
+    return role, department
+
+
 def test_admin_can_view_all_budget_allocations_without_is_admin_header() -> None:
     client, session_factory = build_client()
     with session_factory() as db:
@@ -281,3 +306,69 @@ def test_budget_monitor_cannot_edit_and_admin_can_edit() -> None:
     )
     assert admin_response.status_code == 201
     assert admin_response.json()["department_name"] == "销售部"
+
+
+def test_budget_analysis_endpoint_is_limited_to_budget_roles() -> None:
+    client, session_factory = build_client()
+    with session_factory() as db:
+        seed_budget_allocations(db)
+        budget_role, market_department = seed_market_budget_monitor(db)
+        p6_budget_monitor = Employee(
+            employee_no="E-BUDGET-MARKET-P6",
+            name="低级预算",
+            email="p6-budget-monitor@example.com",
+            grade="P6",
+            organization_unit=market_department,
+            roles=[budget_role],
+        )
+        db.add(p6_budget_monitor)
+        db.flush()
+        claim = ExpenseClaim(
+            claim_no="APP-BUDGET-ANALYSIS-001",
+            employee_id=p6_budget_monitor.id,
+            employee_name="低级预算",
+            department_id="dept-market",
+            department_name="市场部",
+            project_code=None,
+            expense_type="travel_application",
+            reason="客户现场交付预算申请",
+            location="上海",
+            amount=Decimal("12000.00"),
+            currency="CNY",
+            invoice_count=0,
+            occurred_at=datetime(2026, 5, 12, 9, 0, tzinfo=UTC),
+            submitted_at=datetime(2026, 5, 12, 10, 0, tzinfo=UTC),
+            status="submitted",
+            approval_stage="预算管理者审批",
+            risk_flags_json=[],
+        )
+        db.add(claim)
+        db.commit()
+        claim_id = claim.id
+
+    ordinary_response = client.get(
+        f"/api/v1/reimbursements/claims/{claim_id}/budget-analysis",
+        headers={
+            "x-auth-username": "zhangsan@example.com",
+            "x-auth-role-codes": "employee",
+        },
+    )
+    monitor_response = client.get(
+        f"/api/v1/reimbursements/claims/{claim_id}/budget-analysis",
+        headers={
+            "x-auth-username": "budget-monitor@example.com",
+            "x-auth-role-codes": "budget_monitor",
+        },
+    )
+    p6_monitor_response = client.get(
+        f"/api/v1/reimbursements/claims/{claim_id}/budget-analysis",
+        headers={
+            "x-auth-username": "p6-budget-monitor@example.com",
+            "x-auth-role-codes": "budget_monitor",
+        },
+    )
+
+    assert ordinary_response.status_code == 403
+    assert p6_monitor_response.status_code == 403
+    assert monitor_response.status_code == 200
+    assert Decimal(monitor_response.json()["metrics"]["claim_amount_ratio"]) == Decimal("24.00")