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。

web/tests/budget-ontology.test.mjs

@@ -0,0 +1,91 @@
+import assert from 'node:assert/strict'
+import test from 'node:test'
+
+import {
+  BUDGET_EXPENSE_TYPE_OPTIONS,
+  BUDGET_ONTOLOGY_FIELDS,
+  BUDGET_QUARTER_OPTIONS,
+  BUDGET_YEAR_OPTIONS,
+  buildBudgetOntologyContext
+} from '../src/utils/budgetOntology.js'
+
+test('budget ontology fields expose required budget center keys', () => {
+  const requiredKeys = BUDGET_ONTOLOGY_FIELDS
+    .filter((field) => field.required)
+    .map((field) => field.key)
+
+  assert.deepEqual(requiredKeys, [
+    'budget_period',
+    'department',
+    'cost_center',
+    'budget_owner',
+    'budget_version',
+    'budget_status',
+    'budget_subject',
+    'budget_amount',
+    'warning_threshold',
+    'control_action'
+  ])
+})
+
+test('budget ontology context maps dialog fields to ontology payload', () => {
+  const context = buildBudgetOntologyContext({
+    form: {
+      budgetYear: '2026',
+      budgetQuarter: 'Q2',
+      departmentCode: 'MARKET-DEPT',
+      budgetOwner: '张晓明',
+      budgetVersion: 'V1.0（初始版本）',
+      budgetStatus: '编制中',
+      budgetDescription: '市场部预算编制'
+    },
+    departments: [
+      { code: 'MARKET-DEPT', name: '市场部', costCenter: 'CC-4100' }
+    ],
+    rows: [
+      {
+        budgetSubject: '差旅费',
+        budgetSubjectCode: 'travel',
+        budgetAmount: '600,000.00',
+        warningThreshold: '80%',
+        controlAction: '提醒',
+        budgetRemark: '差旅相关费用'
+      }
+    ]
+  })
+
+  assert.equal(context.document_type, 'budget_plan')
+  assert.equal(context.conversation_scenario, 'budget')
+  assert.equal(context.budget_header.budget_period, '2026年Q2')
+  assert.equal(context.budget_header.budget_year, '2026')
+  assert.equal(context.budget_header.budget_quarter, 'Q2')
+  assert.equal(context.budget_header.department, '市场部')
+  assert.equal(context.budget_header.cost_center, 'CC-4100')
+  assert.equal(context.budget_details[0].budget_subject_code, 'travel')
+  assert.equal(context.budget_details[0].expense_type, 'travel')
+  assert.equal(context.budget_details[0].expense_type_label, '差旅费')
+  assert.equal(context.budget_details[0].warning_threshold, '80%')
+})
+
+test('budget expense type options expose real expense type codes', () => {
+  const optionCodes = BUDGET_EXPENSE_TYPE_OPTIONS.map((item) => item.value)
+
+  assert.deepEqual(optionCodes, [
+    'travel',
+    'hotel',
+    'transport',
+    'meal',
+    'meeting',
+    'marketing',
+    'office',
+    'training',
+    'software',
+    'communication',
+    'welfare'
+  ])
+})
+
+test('budget center exposes separate year and quarter dimensions', () => {
+  assert.deepEqual(BUDGET_YEAR_OPTIONS, ['2026', '2027', '2028'])
+  assert.deepEqual(BUDGET_QUARTER_OPTIONS, ['Q1', 'Q2', 'Q3', 'Q4'])
+})