feat: 新增预算后端服务与差旅风险规则库

后端新增预算模型、端点和服务模块，支持预算 CRUD 和余额
查询，清理旧生成规则文件并替换为按严重等级分类的差旅风
险规则库，优化认证权限和报销单访问策略，新增财务规则目
录和演示数据构建脚本，前端预算中心增加对话框交互，完善
审计页面运行时模型和元数据展示，补充单元测试。

server/scripts/sync_finance_rule_assets.py

@@ -0,0 +1,28 @@
+#!/usr/bin/env python3
+"""Sync finance rule spreadsheet assets from the built-in catalog."""
+
+from __future__ import annotations
+
+import sys
+from pathlib import Path
+
+SERVER_SRC = Path(__file__).resolve().parents[1] / "src"
+if str(SERVER_SRC) not in sys.path:
+    sys.path.insert(0, str(SERVER_SRC))
+
+from app.db.session import get_session_factory  # noqa: E402
+from app.services.agent_foundation import AgentFoundationService  # noqa: E402
+
+
+def main() -> None:
+    db = get_session_factory()()
+    try:
+        count = AgentFoundationService(db).sync_finance_rule_assets_from_catalog()
+        db.commit()
+        print(f"Synced {count} finance rule asset(s) from catalog.")
+    finally:
+        db.close()
+
+
+if __name__ == "__main__":
+    main()