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。

web/tests/budget-ontology.test.mjs

@@ -5,6 +5,7 @@ import {
   BUDGET_EXPENSE_TYPE_OPTIONS,
   BUDGET_ONTOLOGY_FIELDS,
   BUDGET_QUARTER_OPTIONS,
+  BUDGET_VISIBLE_EXPENSE_TYPE_OPTIONS,
   BUDGET_YEAR_OPTIONS,
   buildBudgetOntologyContext
 } from '../src/utils/budgetOntology.js'
@@ -44,7 +45,7 @@ test('budget ontology context maps dialog fields to ontology payload', () => {
     ],
     rows: [
       {
-        budgetSubject: '差旅费',
+        budgetSubject: '差旅',
         budgetSubjectCode: 'travel',
         budgetAmount: '600,000.00',
         warningThreshold: '80%',
@@ -63,7 +64,7 @@ test('budget ontology context maps dialog fields to ontology payload', () => {
   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].expense_type_label, '差旅')
   assert.equal(context.budget_details[0].warning_threshold, '80%')
 })
 
@@ -85,6 +86,12 @@ test('budget expense type options expose real expense type codes', () => {
   ])
 })
 
+test('budget center visible expense type options only expose current supported budget subjects', () => {
+  const optionLabels = BUDGET_VISIBLE_EXPENSE_TYPE_OPTIONS.map((item) => item.label)
+
+  assert.deepEqual(optionLabels, ['差旅', '通信', '招待费', '办公用品'])
+})
+
 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'])