feat: 增强员工管理与报销单全流程功能

- 新增员工Excel导入服务(employee_spreadsheet)及导入/导出API端点
- 员工服务增加批量创建、邮箱唯一校验、组织架构关联等能力
- 报销单提交补充身份回填、部门信息透传及预审结果展示优化
- 认证流程增加部门信息(departmentName)并在schema中同步扩展
- 用户Agent服务增加部门关联与报销单回填逻辑
- 前端员工管理页面全面重构，新增导入导出、搜索过滤、分页等功能
- 前端审批中心、审计、差旅报销等视图交互与样式优化
- 新增TableLoadingState共享组件及员工导入测试用例

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

@@ -16,6 +16,7 @@ from app.schemas.reimbursement import (
     ExpenseClaimItemActionResponse,
     ExpenseClaimItemUpdate,
     ExpenseClaimRead,
+    ExpenseClaimReturnPayload,
     ReimbursementCreate,
     ReimbursementRead,
 )
@@ -415,11 +416,11 @@ def submit_expense_claim(claim_id: str, db: DbSession, current_user: CurrentUser
     return claim
 
 
-@router.delete(
-    "/claims/{claim_id}",
-    response_model=ExpenseClaimActionResponse,
-    summary="删除个人报销草稿",
-    description="删除当前登录用户可见的草稿报销单。",
+@router.post(
+    "/claims/{claim_id}/return",
+    response_model=ExpenseClaimRead,
+    summary="退回报销单",
+    description="财务人员或高级管理人员可将可见报销单退回到待补充状态。",
     responses={
         status.HTTP_404_NOT_FOUND: {
             "model": ErrorResponse,
@@ -427,7 +428,40 @@ def submit_expense_claim(claim_id: str, db: DbSession, current_user: CurrentUser
         },
         status.HTTP_400_BAD_REQUEST: {
             "model": ErrorResponse,
-            "description": "仅草稿状态允许删除。",
+            "description": "当前用户或单据状态不允许退回。",
+        },
+    },
+)
+def return_expense_claim(
+    claim_id: str,
+    payload: ExpenseClaimReturnPayload,
+    db: DbSession,
+    current_user: CurrentUser,
+) -> ExpenseClaimRead:
+    service = ExpenseClaimService(db)
+    try:
+        claim = service.return_claim(claim_id, current_user, reason=payload.reason)
+    except ValueError as error:
+        raise HTTPException(status_code=status.HTTP_400_BAD_REQUEST, detail=str(error)) from error
+
+    if claim is None:
+        raise HTTPException(status_code=status.HTTP_404_NOT_FOUND, detail="Claim not found")
+    return claim
+
+
+@router.delete(
+    "/claims/{claim_id}",
+    response_model=ExpenseClaimActionResponse,
+    summary="删除报销单",
+    description="普通用户仅可删除草稿或待补充报销单；财务人员和高级管理人员可删除可见报销单。",
+    responses={
+        status.HTTP_404_NOT_FOUND: {
+            "model": ErrorResponse,
+            "description": "报销单不存在。",
+        },
+        status.HTTP_400_BAD_REQUEST: {
+            "model": ErrorResponse,
+            "description": "当前用户或单据状态不允许删除。",
         },
     },
 )
@@ -442,7 +476,7 @@ def delete_expense_claim(claim_id: str, db: DbSession, current_user: CurrentUser
         raise HTTPException(status_code=status.HTTP_404_NOT_FOUND, detail="Claim not found")
 
     return ExpenseClaimActionResponse(
-        message=f"{claim.claim_no} 草稿已删除。",
+        message=f"{claim.claim_no} 报销单已删除。",
         claim_id=claim.id,
         status="deleted",
     )