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/tests/test_expense_claim_service.py

@@ -1222,6 +1222,111 @@ def test_list_claims_allows_finance_to_view_all_records() -> None:
         assert {claim.claim_no for claim in claims} == {"EXP-FIN-101", "EXP-FIN-102"}
 
 
+def test_list_claims_allows_executive_to_view_all_records() -> None:
+    current_user = CurrentUserContext(
+        username="executive@example.com",
+        name="高管",
+        role_codes=["executive"],
+        is_admin=False,
+    )
+
+    with build_session() as db:
+        db.add_all(
+            [
+                ExpenseClaim(
+                    claim_no="EXP-EXE-101",
+                    employee_name="甲",
+                    department_name="A部",
+                    project_code="PRJ-A",
+                    expense_type="travel",
+                    reason="A 报销",
+                    location="上海",
+                    amount=Decimal("120.00"),
+                    currency="CNY",
+                    invoice_count=1,
+                    occurred_at=datetime(2026, 5, 11, 9, 0, tzinfo=UTC),
+                    submitted_at=datetime(2026, 5, 11, 10, 0, tzinfo=UTC),
+                    status="submitted",
+                    approval_stage="直属领导审批",
+                    risk_flags_json=[],
+                ),
+                ExpenseClaim(
+                    claim_no="EXP-EXE-102",
+                    employee_name="乙",
+                    department_name="B部",
+                    project_code="PRJ-B",
+                    expense_type="meal",
+                    reason="B 报销",
+                    location="杭州",
+                    amount=Decimal("300.00"),
+                    currency="CNY",
+                    invoice_count=1,
+                    occurred_at=datetime(2026, 5, 11, 12, 0, tzinfo=UTC),
+                    submitted_at=datetime(2026, 5, 11, 13, 0, tzinfo=UTC),
+                    status="approved",
+                    approval_stage="completed",
+                    risk_flags_json=[],
+                ),
+            ]
+        )
+        db.commit()
+
+        claims = ExpenseClaimService(db).list_claims(current_user)
+
+        assert len(claims) == 2
+        assert {claim.claim_no for claim in claims} == {"EXP-EXE-101", "EXP-EXE-102"}
+
+
+def test_privileged_user_can_return_and_delete_submitted_claim() -> None:
+    current_user = CurrentUserContext(
+        username="finance@example.com",
+        name="财务",
+        role_codes=["finance"],
+        is_admin=False,
+    )
+
+    with build_session() as db:
+        claim = ExpenseClaim(
+            claim_no="EXP-RET-101",
+            employee_name="张三",
+            department_name="市场部",
+            project_code="PRJ-A",
+            expense_type="travel",
+            reason="差旅报销",
+            location="上海",
+            amount=Decimal("120.00"),
+            currency="CNY",
+            invoice_count=1,
+            occurred_at=datetime(2026, 5, 11, 9, 0, tzinfo=UTC),
+            submitted_at=datetime(2026, 5, 11, 10, 0, tzinfo=UTC),
+            status="submitted",
+            approval_stage="直属领导审批",
+            risk_flags_json=[],
+        )
+        db.add(claim)
+        db.commit()
+        claim_id = claim.id
+
+        service = ExpenseClaimService(db)
+        returned = service.return_claim(claim_id, current_user, reason="资料不完整")
+
+        assert returned is not None
+        assert returned.status == "returned"
+        assert returned.approval_stage == "待补充"
+        assert any(
+            isinstance(flag, dict)
+            and flag.get("source") == "manual_return"
+            and flag.get("message") == "资料不完整"
+            for flag in returned.risk_flags_json
+        )
+
+        deleted = service.delete_claim(claim_id, current_user)
+
+        assert deleted is not None
+        assert deleted.claim_no == "EXP-RET-101"
+        assert db.get(ExpenseClaim, claim_id) is None
+
+
 def test_list_claims_allows_direct_manager_to_view_pending_claims_for_approval() -> None:
     current_user = CurrentUserContext(
         username="manager@example.com",