fix: 财务本人报销由总经理独立审批（09-04-reimbursement-state-gap-finance-view）

server/tests/unit/fixtures/error-reason-messages.json

@@ -1,4 +1,6 @@
 {
+  "reimbursement.finance_owner_ceo_unavailable": "财务本人报销需要非申请人的总经理审批，请联系管理员核实审批配置。",
+  "reimbursement.finance_owner_ceo_required": "财务本人报销只能由非申请人的在职总经理审批或接收转审，不能委托其他角色代批。",
   "reimbursement.invoice_prefill_incomplete": "票据日期或金额尚未完整识别，请先处理该票据；其他已识别票据可继续添加。",
   "reimbursement.items_description_required": "请补充明细的支出说明后再提交。",
   "reimbursement.material_preview_limit": "报销材料较多，暂时无法连续预览，请分批查看材料或联系管理员协助。",

server/tests/unit/services/reimbursementOperationalChecks.test.js

@@ -6,9 +6,15 @@ const REIMBURSEMENT_ID = "11111111-1111-4111-8111-111111111111";
 
 function buildTx() {
   return {
+    employee: {
+      findUnique: vi.fn(async () => ({ roles: [{ role_code: "employee" }] })),
+    },
+    employeeRole: { findFirst: vi.fn(async () => null) },
     reimbursementForm: {
       findUnique: vi.fn(async () => ({
         id: REIMBURSEMENT_ID,
+        owner_id: REIMBURSEMENT_ID,
+        submitter_id: REIMBURSEMENT_ID,
         items: [
           {
             id: "item-office",
@@ -37,6 +43,21 @@ function buildTx() {
 }
 
 describe("buildReimbursementOperationalChecks", () => {
+  it("reports missing CEO as an operational blocker independently of the budget feature", async () => {
+    const tx = buildTx();
+    tx.employee.findUnique.mockResolvedValue({ roles: [{ role_code: "finance" }] });
+    const result = await buildReimbursementOperationalChecks(tx, {
+      reimbursementId: REIMBURSEMENT_ID, config: { appTimezone: "Asia/Shanghai" },
+    });
+    expect(result.blockingReasons).toEqual([expect.objectContaining({ code: "finance_owner_ceo_unavailable" })]);
+    expect(tx.employeeRole.findFirst).toHaveBeenCalledWith(expect.objectContaining({
+      where: {
+        role_code: "ceo", employee_id: { notIn: [REIMBURSEMENT_ID] },
+        employee: { status: "active", archived_at: null },
+      },
+    }));
+  });
+
   beforeEach(() => {
     vi.useFakeTimers();
     vi.setSystemTime(new Date("2026-08-04T04:00:00.000Z"));

server/tests/unit/utils/workflow.test.js

@@ -131,6 +131,50 @@ describe("workflow assignee resolution", () => {
   });
 
   describe("buildApprovalWorkflowSnapshot", () => {
+    it.each([
+      ["small", "finance", null],
+      ["large", "ceo", "finance"],
+    ])("uses exactly one CEO step for finance-owned reimbursement %s", async (_name, level2, level3) => {
+      const tx = buildTx({ ownerRoles: ["finance", "employee"], managerId: MANAGER_ID });
+      const steps = await workflowUtils.buildApprovalWorkflowSnapshot({
+        tx, entityType: "reimbursement", ownerId: OWNER_ID, submitterId: MANAGER_ID,
+        approvalRule: { level1_role: "manager", level2_role: level2, level3_role: level3 },
+      });
+      expect(steps).toEqual([{
+        id: "approval_1_ceo_finance_owner", name: "总经理审批", type: "approval",
+        assignee_rule: { type: "role", value: "ceo" },
+      }]);
+      expect(tx.employeeRole.findFirst).toHaveBeenCalledWith({
+        where: {
+          role_code: "ceo",
+          employee_id: { notIn: [OWNER_ID, MANAGER_ID] },
+          employee: { status: "active", archived_at: null },
+        },
+        select: { employee_id: true },
+      });
+    });
+
+    it.each([["finance"], ["finance", "ceo"]])("blocks finance owner roles %j without non-applicant CEO", async (...ownerRoles) => {
+      const tx = buildTx({ ownerRoles, fallbackHasHolder: false });
+      await expect(workflowUtils.buildApprovalWorkflowSnapshot({
+        tx, entityType: "reimbursement", ownerId: OWNER_ID, submitterId: OWNER_ID,
+        approvalRule: { level1_role: "finance" },
+      })).rejects.toMatchObject({
+        statusCode: 409,
+        details: { workflow: "no_actionable_approver", reason: "finance_owner_ceo_unavailable" },
+      });
+    });
+
+    it("does not simplify other entities or a finance submitter's employee-owned form", async () => {
+      for (const [entityType, ownerRoles] of [["purchase_request", ["finance"]], ["reimbursement", ["employee"]]]) {
+        const steps = await workflowUtils.buildApprovalWorkflowSnapshot({
+          tx: buildTx({ ownerRoles }), entityType, ownerId: OWNER_ID, submitterId: FINANCE_MGR_ID,
+          approvalRule: { level1_role: "manager", level2_role: "ceo", level3_role: "finance" },
+        });
+        expect(steps).toHaveLength(3);
+      }
+    });
+
     it("keeps ordinary employee approval snapshots unchanged", async () => {
       const tx = buildTx({ ownerRoles: ["employee"], managerId: MANAGER_ID });