feat: 新增预算中心本体与风险规则评分回填

后端新增预算本体解析模块和风险规则评分回填服务，优化规则
生成本体对齐和提示词构建，增强费用类型关键词和本体验证，
完善报销查询和审计接口，前端预算中心页面增加对话框和本
体工具函数，重构审计页面元数据和视图模型，补充单元测试。

server/tests/test_ontology_service.py

@@ -3,16 +3,15 @@ from __future__ import annotations
 from collections.abc import Generator
 
 import pytest
-from fastapi.testclient import TestClient
-from sqlalchemy import create_engine
-from sqlalchemy.orm import Session, sessionmaker
-from sqlalchemy.pool import StaticPool
-
-from app.api.deps import get_db
-from app.db.base import Base
-from app.main import create_app
-from app.schemas.ontology import OntologyParseRequest
-from app.services.ontology import LlmOntologyParseResult, SemanticOntologyService
+from fastapi.testclient import TestClient
+from sqlalchemy import create_engine
+from sqlalchemy.orm import Session, sessionmaker
+from sqlalchemy.pool import StaticPool
+
+from app.api.deps import get_db
+from app.db.base import Base
+from app.schemas.ontology import OntologyParseRequest
+from app.services.ontology import LlmOntologyParseResult, SemanticOntologyService
 
 
 def build_session_factory() -> sessionmaker[Session]:
@@ -25,9 +24,11 @@ def build_session_factory() -> sessionmaker[Session]:
     return sessionmaker(bind=engine, autoflush=False, autocommit=False)
 
 
-def build_client() -> tuple[TestClient, sessionmaker[Session]]:
-    session_factory = build_session_factory()
-    app = create_app()
+def build_client() -> tuple[TestClient, sessionmaker[Session]]:
+    session_factory = build_session_factory()
+    from app.main import create_app
+
+    app = create_app()
 
     def override_db() -> Generator[Session, None, None]:
         db = session_factory()
@@ -253,13 +254,113 @@ def test_semantic_ontology_service_extracts_entities_time_and_constraints() -> N
                 user_id="pytest",
             )
         )
-
-        assert result.scenario == "expense"
+
+        assert result.scenario == "expense"
         assert result.intent == "query"
         assert result.time_range.start_date == "2026-04-01"
         assert result.time_range.end_date == "2026-04-30"
 
 
+def test_semantic_ontology_service_extracts_budget_query_fields() -> None:
+    session_factory = build_session_factory()
+    with session_factory() as db:
+        result = SemanticOntologyService(db).parse(
+            OntologyParseRequest(
+                query="查询 CC-4100 2026年度差旅费可用预算和预算占用",
+                user_id="pytest",
+            )
+        )
+
+        entity_map = {item.type: item.normalized_value for item in result.entities}
+        metric_names = {item.name for item in result.metrics}
+
+        assert result.scenario == "budget"
+        assert result.intent == "query"
+        assert entity_map["cost_center"] == "CC-4100"
+        assert entity_map["budget_period"] == "2026年度"
+        assert entity_map["budget_subject"] == "travel"
+        assert entity_map["expense_type"] == "travel"
+        assert {"available_amount", "reserved_amount"}.issubset(metric_names)
+
+
+def test_semantic_ontology_service_extracts_budget_edit_fields() -> None:
+    session_factory = build_session_factory()
+    with session_factory() as db:
+        result = SemanticOntologyService(db).parse(
+            OntologyParseRequest(
+                query="编辑预算：2026年度 CC-4100 差旅费预算金额60万元，预警线80%，控制动作提醒",
+                user_id="pytest",
+                context_json={
+                    "document_type": "budget_plan",
+                    "entry_source": "budget_center",
+                    "conversation_scenario": "budget",
+                },
+            )
+        )
+
+        entity_map = {item.type: item.normalized_value for item in result.entities}
+
+        assert result.scenario == "budget"
+        assert result.intent == "draft"
+        assert result.permission.level == "draft_write"
+        assert entity_map["budget_period"] == "2026年度"
+        assert entity_map["budget_subject"] == "travel"
+        assert entity_map["expense_type"] == "travel"
+        assert entity_map["budget_amount"] == "600000"
+        assert entity_map["warning_threshold"] == "80%"
+        assert entity_map["control_action"] == "remind"
+
+
+def test_semantic_ontology_service_extracts_quarter_budget_period() -> None:
+    session_factory = build_session_factory()
+    with session_factory() as db:
+        result = SemanticOntologyService(db).parse(
+            OntologyParseRequest(
+                query="查询 CC-4100 2026年Q3 住宿费预算金额",
+                user_id="pytest",
+            )
+        )
+
+        entity_map = {item.type: item.normalized_value for item in result.entities}
+
+        assert result.scenario == "budget"
+        assert entity_map["budget_period"] == "2026年Q3"
+        assert entity_map["budget_subject"] == "hotel"
+        assert entity_map["expense_type"] == "hotel"
+
+
+@pytest.mark.parametrize(
+    "query,expected_code,expected_label",
+    [
+        ("查询2026年度市场推广费预算余额", "marketing", "市场推广费"),
+        ("查看2026年度软件服务费已占用金额", "software", "软件服务费"),
+        ("统计2026年度业务招待费预算金额", "meal", "业务招待费"),
+    ],
+)
+def test_semantic_ontology_service_links_budget_subject_to_expense_type(
+    query: str,
+    expected_code: str,
+    expected_label: str,
+) -> None:
+    session_factory = build_session_factory()
+    with session_factory() as db:
+        result = SemanticOntologyService(db).parse(
+            OntologyParseRequest(query=query, user_id="pytest")
+        )
+
+        assert result.scenario == "budget"
+        assert any(
+            item.type == "budget_subject" and item.normalized_value == expected_code
+            for item in result.entities
+        )
+        assert any(
+            item.type == "expense_type"
+            and item.normalized_value == expected_code
+            and item.value == expected_label
+            for item in result.entities
+        )
+
+
 def test_semantic_ontology_service_extracts_new_document_numbers() -> None:
     session_factory = build_session_factory()
     with session_factory() as db: