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

web/src/components/shared/TableLoadingState.vue

@@ -0,0 +1,176 @@
+<template>
+  <div
+    class="table-loading"
+    :class="[variant, tone]"
+    role="status"
+    :aria-label="ariaLabel"
+    aria-live="polite"
+  >
+    <span class="table-loading__spinner" aria-hidden="true">
+      <i :class="icon"></i>
+    </span>
+
+    <div v-if="hasCopy" class="table-loading__copy">
+      <strong v-if="title">{{ title }}</strong>
+      <p v-if="message">{{ message }}</p>
+    </div>
+  </div>
+</template>
+
+<script setup>
+import { computed } from 'vue'
+
+const props = defineProps({
+  variant: {
+    type: String,
+    default: 'panel',
+    validator: (value) => ['panel', 'detail', 'overlay', 'drawer', 'banner'].includes(value)
+  },
+  tone: {
+    type: String,
+    default: 'emerald',
+    validator: (value) => ['emerald', 'sky'].includes(value)
+  },
+  title: { type: String, default: '' },
+  message: { type: String, default: '' },
+  icon: { type: String, default: 'mdi mdi-loading' },
+  showSkeleton: { type: Boolean, default: true },
+  skeletonRows: { type: Number, default: 5 }
+})
+
+const hasCopy = computed(() => Boolean(props.title || props.message))
+
+const ariaLabel = computed(() => [props.title, props.message].filter(Boolean).join(', ') || 'Loading')
+</script>
+
+<style scoped>
+.table-loading {
+  --accent: #10b981;
+  --accent-deep: #059669;
+  width: 100%;
+  color: #64748b;
+}
+
+.table-loading.sky {
+  --accent: #0ea5e9;
+  --accent-deep: #0284c7;
+}
+
+.table-loading.panel {
+  min-height: 220px;
+  display: grid;
+  place-items: center;
+  gap: 12px;
+  padding: 28px 24px;
+  text-align: center;
+}
+
+.table-loading.detail {
+  min-height: 180px;
+  display: flex;
+  align-items: center;
+  gap: 14px;
+  padding: 22px 24px;
+  text-align: left;
+}
+
+.table-loading.overlay,
+.table-loading.drawer {
+  display: grid;
+  place-items: center;
+  gap: 12px;
+  text-align: center;
+}
+
+.table-loading.overlay {
+  min-height: 0;
+}
+
+.table-loading.drawer {
+  min-height: 160px;
+}
+
+.table-loading.banner {
+  display: inline-flex;
+  align-items: center;
+  gap: 8px;
+  min-height: 0;
+  padding: 0;
+  color: #0369a1;
+}
+
+.table-loading__spinner {
+  width: 38px;
+  height: 38px;
+  display: inline-grid;
+  place-items: center;
+  border: 3px solid #e2e8f0;
+  border-top-color: var(--accent);
+  border-radius: 50%;
+  color: var(--accent-deep);
+  animation: table-spinner-rotate 0.8s linear infinite !important;
+}
+
+.table-loading.detail .table-loading__spinner {
+  width: 34px;
+  height: 34px;
+}
+
+.table-loading.banner .table-loading__spinner {
+  width: 18px;
+  height: 18px;
+  border-width: 2px;
+}
+
+.table-loading__spinner i {
+  display: none;
+}
+
+.table-loading__copy {
+  display: grid;
+  gap: 6px;
+  min-width: 0;
+}
+
+.table-loading.panel .table-loading__copy,
+.table-loading.overlay .table-loading__copy,
+.table-loading.drawer .table-loading__copy {
+  max-width: 360px;
+}
+
+.table-loading.detail .table-loading__copy {
+  flex: 1;
+}
+
+.table-loading.banner .table-loading__copy {
+  display: inline;
+}
+
+.table-loading__copy strong {
+  color: #0f172a;
+  font-size: 14px;
+  font-weight: 850;
+  line-height: 1.4;
+}
+
+.table-loading__copy p {
+  margin: 0;
+  font-size: 13px;
+  line-height: 1.65;
+}
+
+.table-loading.banner .table-loading__copy strong {
+  display: none;
+}
+
+.table-loading.banner .table-loading__copy p {
+  font-size: 12px;
+  font-weight: 700;
+}
+
+@keyframes table-spinner-rotate {
+  to {
+    transform: rotate(360deg);
+  }
+}
+</style>