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/services/expense_claims.py

@@ -54,7 +54,7 @@ EXPENSE_TYPE_LABELS = {
     "welfare": "福利",
 }
 
-PRIVILEGED_CLAIM_ROLE_CODES = {"finance"}
+PRIVILEGED_CLAIM_ROLE_CODES = {"finance", "executive"}
 APPROVAL_VISIBLE_CLAIM_ROLE_CODES = {"manager", "approver"}
 MAX_DRAFT_CLAIMS_PER_USER = 3
 LOCATION_REQUIRED_EXPENSE_TYPES = {
@@ -814,17 +814,19 @@ class ExpenseClaimService:
             "invoice_count": int(claim.invoice_count or 0),
         }
 
-    def delete_claim(self, claim_id: str, current_user: CurrentUserContext) -> ExpenseClaim | None:
-        claim = self.get_claim(claim_id, current_user)
-        if claim is None:
-            return None
-
-        self._ensure_draft_claim(claim)
-        before_json = self._serialize_claim(claim)
-        resource_id = claim.id
-
-        self._delete_claim_attachment_root(claim.id)
-        self.db.delete(claim)
+    def delete_claim(self, claim_id: str, current_user: CurrentUserContext) -> ExpenseClaim | None:
+        claim = self.get_claim(claim_id, current_user)
+        if claim is None:
+            return None
+
+        if not self._has_privileged_claim_access(current_user):
+            self._ensure_draft_claim(claim)
+
+        before_json = self._serialize_claim(claim)
+        resource_id = claim.id
+
+        self._delete_claim_attachment_root(claim.id)
+        self.db.delete(claim)
         self.db.commit()
 
         self.audit_service.log_action(
@@ -835,10 +837,60 @@ class ExpenseClaimService:
             before_json=before_json,
             after_json=None,
         )
-
-        return claim
-
-    def upsert_draft_from_ontology(
+
+        return claim
+
+    def return_claim(
+        self,
+        claim_id: str,
+        current_user: CurrentUserContext,
+        *,
+        reason: str | None = None,
+    ) -> ExpenseClaim | None:
+        claim = self.get_claim(claim_id, current_user)
+        if claim is None:
+            return None
+
+        if not self._has_privileged_claim_access(current_user):
+            raise ValueError("只有财务人员或高级管理人员可以退回报销单。")
+
+        normalized_status = str(claim.status or "").strip().lower()
+        if normalized_status == "draft":
+            raise ValueError("草稿状态无需退回。")
+        if normalized_status in {"approved", "completed", "paid"}:
+            raise ValueError("已完成单据不允许退回。")
+
+        before_json = self._serialize_claim(claim)
+        operator = current_user.name or current_user.username
+        return_reason = str(reason or "").strip()
+        return_flag = {
+            "source": "manual_return",
+            "severity": "medium",
+            "label": "人工退回",
+            "message": return_reason or f"{operator} 已退回该报销单，请申请人补充后重新提交。",
+            "operator": operator,
+            "created_at": datetime.now(UTC).isoformat(),
+        }
+
+        claim.status = "returned"
+        claim.approval_stage = "待补充"
+        claim.risk_flags_json = [*list(claim.risk_flags_json or []), return_flag]
+
+        self.db.commit()
+        self.db.refresh(claim)
+
+        self.audit_service.log_action(
+            actor=operator,
+            action="expense_claim.return",
+            resource_type="expense_claim",
+            resource_id=claim.id,
+            before_json=before_json,
+            after_json=self._serialize_claim(claim),
+        )
+
+        return claim
+
+    def upsert_draft_from_ontology(
         self,
         *,
         run_id: str,