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/src/app/services/expense_claims.py

@@ -41,6 +41,7 @@ from app.services.expense_claim_application_handoff import ExpenseClaimApplicati
 from app.services.expense_claim_attachment_analysis import ExpenseClaimAttachmentAnalysisMixin
 from app.services.expense_claim_attachment_document import ExpenseClaimAttachmentDocumentMixin
 from app.services.expense_claim_attachment_operations import ExpenseClaimAttachmentOperationsMixin
+from app.services.expense_claim_budget_flow import ExpenseClaimBudgetFlowMixin
 from app.services.expense_claim_document_item_builder import ExpenseClaimDocumentItemBuilderMixin
 from app.services.expense_claim_document_parsing import ExpenseClaimDocumentParsingMixin
 from app.services.expense_claim_draft_flow import ExpenseClaimDraftFlowMixin
@@ -127,6 +128,7 @@ from app.services.ocr import OcrService
 
 class ExpenseClaimService(
     ExpenseClaimApplicationHandoffMixin,
+    ExpenseClaimBudgetFlowMixin,
     ExpenseClaimAttachmentOperationsMixin,
     ExpenseClaimReviewPreviewMixin,
     ExpenseClaimDraftFlowMixin,
@@ -437,6 +439,11 @@ class ExpenseClaimService(
         if missing_fields:
             raise ExpenseClaimSubmissionBlockedError(missing_fields)
 
+        budget_flags = self._reserve_budget_for_submission(
+            claim,
+            current_user,
+            is_application_claim=is_application_claim,
+        )
         before_json = self._serialize_claim(claim)
         if is_application_claim:
             submitted_at = datetime.now(UTC)
@@ -453,7 +460,7 @@ class ExpenseClaimService(
                 "event_type": "expense_application_submission",
                 "severity": "info",
                 "label": "申请提交",
-                "message": "费用申请已提交至直属领导审批，并同步纳入预算管理口径。",
+                "message": "费用申请已提交至直属领导审批，请等待审核结果。",
                 "previous_status": str(claim.status or "").strip(),
                 "previous_approval_stage": str(claim.approval_stage or "").strip(),
                 "next_status": "submitted",
@@ -462,9 +469,10 @@ class ExpenseClaimService(
             }
             claim.status = "submitted"
             claim.approval_stage = "直属领导审批"
-            claim.risk_flags_json = [*preserved_flags, submit_flag]
+            claim.risk_flags_json = self._append_budget_flags([*preserved_flags, submit_flag], budget_flags)
             claim.submitted_at = submitted_at
         else:
+            claim.risk_flags_json = self._append_budget_flags(claim.risk_flags_json, budget_flags)
             review_result = self._run_ai_submission_review(claim)
 
             claim.status = str(review_result.get("status") or "supplement")
@@ -520,11 +528,12 @@ class ExpenseClaimService(
         if not self._access_policy.has_claim_delete_access(current_user):
             self._ensure_draft_claim(claim)
             if not self._access_policy.is_claim_owned_by_current_user(claim, current_user):
-                raise ValueError("只有高级管理人员可以删除非本人单据，申请人仅可删除自己的草稿、待补充或退回单据。")
+                raise ValueError("只有高级财务人员可以删除非本人单据，申请人仅可删除自己的草稿、待补充或退回单据。")
 
         before_json = self._serialize_claim(claim)
         resource_id = claim.id
 
+        self._release_budget_for_delete(claim, current_user)
         self._attachment_storage.delete_claim_files(claim)
         self.db.delete(claim)
         self.db.commit()
@@ -554,7 +563,7 @@ class ExpenseClaimService(
             return None
 
         if not self._access_policy.can_return_claim(current_user, claim):
-            raise ValueError("只有财务人员、高级管理人员或当前审批人可以退回报销单。")
+            raise ValueError("只有财务人员、高级财务人员或当前审批人可以退回报销单。")
 
         normalized_status = str(claim.status or "").strip().lower()
         if normalized_status == "draft":
@@ -619,10 +628,18 @@ class ExpenseClaimService(
         if unknown_reason_codes:
             return_flag["unknown_reason_codes"] = unknown_reason_codes
 
+        budget_flags = self._release_budget_for_return(
+            claim,
+            current_user,
+            reason=message,
+        )
         claim.status = "returned"
         claim.approval_stage = "待提交"
         claim.submitted_at = None
-        claim.risk_flags_json = [*list(claim.risk_flags_json or []), return_flag]
+        claim.risk_flags_json = self._append_budget_flags(
+            [*list(claim.risk_flags_json or []), return_flag],
+            budget_flags,
+        )
 
         self.db.commit()
         self.db.refresh(claim)
@@ -691,6 +708,11 @@ class ExpenseClaimService(
 
         before_json = self._serialize_claim(claim)
         operator = self._access_policy.resolve_current_user_display_name(current_user)
+        budget_flags: list[dict[str, Any]] = []
+        if approval_source == "finance_approval" and not is_application_claim:
+            consumed_budget_flag = self._consume_budget_for_finance_approval(claim, current_user)
+            if consumed_budget_flag is not None:
+                budget_flags.append(consumed_budget_flag)
         approval_flag = {
             "source": approval_source,
             "event_type": event_type,
@@ -723,7 +745,21 @@ class ExpenseClaimService(
                 approval_flag=approval_flag,
                 operator=operator,
             )
-        claim.risk_flags_json = [*list(claim.risk_flags_json or []), approval_flag]
+            transferred_budget_flag = self._transfer_application_budget_to_reimbursement(
+                application_claim=claim,
+                draft_claim=generated_draft,
+                current_user=current_user,
+            )
+            if transferred_budget_flag is not None:
+                budget_flags.append(transferred_budget_flag)
+                generated_draft.risk_flags_json = self._append_budget_flags(
+                    generated_draft.risk_flags_json,
+                    transferred_budget_flag,
+                )
+        claim.risk_flags_json = self._append_budget_flags(
+            [*list(claim.risk_flags_json or []), approval_flag],
+            budget_flags,
+        )
 
         self.db.commit()
         self.db.refresh(claim)