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/finance_rule_catalog.py

@@ -0,0 +1,20 @@
+from __future__ import annotations
+
+from app.services.agent_asset_spreadsheet import COMPANY_TRAVEL_EXPENSE_RULE_CODE
+
+DEPRECATED_FINANCE_RULE_CODES = (
+    "rule.expense.company_transport_hotel_detail_reimbursement",
+    "rule.expense.company_meal_expense_reimbursement",
+    "rule.expense.company_marketing_expense_reimbursement",
+    "rule.expense.company_meeting_expense_reimbursement",
+    "rule.expense.company_office_expense_reimbursement",
+    "rule.expense.company_training_expense_reimbursement",
+    "rule.expense.company_software_expense_reimbursement",
+    "rule.expense.company_welfare_expense_reimbursement",
+)
+
+DEPRECATED_FINANCE_RULE_REPLACEMENTS = {
+    "rule.expense.company_transport_hotel_detail_reimbursement": (
+        COMPANY_TRAVEL_EXPENSE_RULE_CODE
+    ),
+}