实现报销费用政策与票据明细门禁（08-29-reimbursement-expense-policy-invoice-guard）

2026-08-29 23:47:22 +08:00
@@ -969,6 +969,144 @@ reimbursement.total_amount = await recomputeTotalAmount(tx, reimbursementId, act
 await selectApprovalRule(reimbursement.total_amount);
 ```

+## Scenario: Expense-Type Invoice Policy And Item-Level Guard
+
+### 1. Scope / Trigger
+
+- Trigger: changing expense-type invoice policy, asset reimbursement evidence,
+  invoice-to-item binding, or reimbursement submission gates.
+- B1 schema/master-data fields are always active after migration. B2 explicit
+  binding and amount blocks are separately guarded and deploy hard-off.
+
+### 2. Signatures
+
+- DB: `ExpenseType.requires_invoice Boolean @default(true)` and nullable
+  `ReimbursementItem.asset_prior_approval_basis String?`.
+- Runtime env: `REIMBURSEMENT_INVOICE_GUARD_ENABLED=false`; feature key:
+  `reimbursement_invoice_guard_v1`; bootstrap DB override: `force_off`.
+- Expense-type API uses camel-case `requiresInvoice` on list/create/update.
+- Item create/update accepts nullable `assetPriorApprovalBasis`; detail returns
+  that field plus `expenseType.requiresInvoice`.
+- Reimbursement detail returns `invoiceGuardEnabled` for the form department.
+- `POST /api/invoice-pool/:id/bind` requires `linkedItemId` while the guard is
+  enabled; `POST /api/reimbursements/:id/submit` enforces the final gate.
+
+### 3. Contracts
+
+- Only `travel_meal` and `travel_local_transport_allowance` are invoice-free in
+  the initial policy. Invoice-free means skip invoice presence/amount checks;
+  it does not remove explanation, formula, approval or attachment obligations.
+- Every `assets` item requires a trimmed approval basis on create, update and
+  submit. Switching an item to a non-assets type clears the stored basis.
+- `office_supplies` at or above CNY 2,000 per item shows the same non-blocking
+  office-electronics hint on editable PC/mobile forms and read-only finance
+  detail. It does not change the type or decide accounting fixed-asset status.
+- Seed may update controlled names, descriptions, enabled state and invoice
+  policy, but its update branch must preserve finance-maintained
+  `account_code_default`; new types start with null until finance supplies a
+  real mapping.
+- Evaluate the B2 flag with the reimbursement's `department_id`, never the
+  actor's department. Env hard-off wins over DB state; the key must exist in
+  config, the feature-key allowlist and the DB seed.
+- With B2 on, binding requires an existing item in the same reimbursement and
+  may not reach the legacy auto-create branch. If an upload waits for OCR, keep
+  the user-selected item ID with the pending invoice and send it when OCR later
+  makes the invoice bindable. Submit blocks any bound invoice with no item
+  link, each required-invoice item with no amount-bearing bound invoice, and
+  each declared amount greater than its linked invoice total.
+- Sum and compare money with `Prisma.Decimal`. Invoice-free items are excluded.
+  A lower declared amount remains allowed for finance to reconcile.
+- With B2 off, retain legacy auto-match/create compatibility. Keep the legacy
+  whole-form invoice gate only when at least one item requires an invoice;
+  allowance-only forms remain invoice-free because that is an always-active B1
+  policy. Turning the flag off never deletes or unbinds relationships already
+  written while it was on.
+- Form maintenance and invoice bind/unbind remain owner-or-submitter writes;
+  `expense.view_all` and admin roles remain read-only for another employee's
+  reimbursement.
+
+### 4. Validation & Error Matrix
+
+- Assets item without basis -> `400 VALID_001` with
+  `assetPriorApprovalBasis=required_for_assets`; submit returns affected item
+  IDs under `asset_prior_approval_basis_required`.
+- Guard-on bind without `linkedItemId` -> `400 VALID_001` with
+  `required_when_invoice_guard_enabled`; an item outside the form remains
+  `item_not_in_reimbursement` with zero writes.
+- Guard-on submit with unlinked bound invoices -> `invoice_item_guard_failed`
+  plus `unlinkedInvoiceCount`.
+- Required item without an amount-bearing bound invoice -> same error plus
+  `missingInvoiceItemIds`.
+- Declared amount above linked total -> same error plus entries containing only
+  `itemId`, canonical `declaredAmount` and `invoiceTotal`.
+- Invoice-free allowance-only form with no invoice -> may submit with the guard
+  either on or off when all other existing checks pass.
+- Env hard-off or DB force-off -> B2 item-level blocks are skipped; the legacy
+  whole-form gate remains only for forms containing a required-invoice item.
+
+### 5. Good/Base/Bad Cases
+
+- Good: one required item explicitly links several same-purpose invoices whose
+  total covers the declaration; submit passes with the guard on.
+- Good: a positive meal allowance-only form has no invoice and passes with the
+  guard either on or off.
+- Base: guard off preserves an older draft and its auto-created link; later
+  disabling the guard preserves links created during a guarded rollout.
+- Bad: compare every positive item to a zero invoice total, silently create an
+  item while explicit selection is required, use JavaScript floating-point
+  sums for money, or let repeated init erase finance account mappings.
+
+### 6. Tests Required
+
+- Migration contract asserts additive columns, default true before the two
+  allowance overrides, and no destructive DDL; production/local application
+  still follows the explicit migration approval gate.
+- Expense-type route tests assert list mapping, create/update persistence and
+  audit changes for `requiresInvoice`; seed tests assert the two allowances,
+  disabled legacy types, default-off flag and account-code preservation.
+- Item/submit route tests cover assets create/update/submit, invoice-free zero
+  invoice, missing link, unlinked bound invoice, declared-over-invoice and
+  participant/nonparticipant side effects.
+- Bind tests cover flag on/off, missing/foreign/successful explicit links and
+  prove the guard-on path does not create a reimbursement item.
+- PC/mobile Playwright covers descriptions, approval-basis input, the CNY 2,000
+  warning, allowance-only submit projection, disabled add action until every
+  selected invoice has an item, and pending-OCR binding retaining that item.
+- Run full backend Vitest with the pinned BIFF8 Python dependencies, Prisma
+  validate/generate check, frontend typecheck/build, focused Playwright,
+  process/docs/Trellis governance and `git diff --check`.
+
+### 7. Wrong vs Correct
+
+#### Wrong
+
+```js
+if (item.amount > linkedInvoices.reduce((sum, invoice) => sum + Number(invoice.total_amount), 0)) {
+  block(); // also blocks invoice-free allowances and risks floating-point drift
+}
+```
+
+```js
+update: { account_code_default: null }; // erases finance configuration on init
+```
+
+#### Correct
+
+```js
+if (item.expense_type.requires_invoice) {
+  const total = linkedInvoices.reduce(
+    (sum, invoice) => sum.plus(invoice.total_amount),
+    new Prisma.Decimal(0),
+  );
+  if (new Prisma.Decimal(item.amount).gt(total)) blockItem(item.id, total);
+}
+```
+
+```js
+update: { name, description, requires_invoice }; // preserve account_code_default
+create: { name, description, requires_invoice, account_code_default: null };
+```
+
 ## Scenario: Payment Batch Receipt Attention Count

 ### 1. Scope / Trigger
@@ -0,0 +1 @@
+{"_example": "Fill with {\"file\": \"<path>\", \"reason\": \"<why>\"}. Put spec/research files only — no code paths. Run `python3 .trellis/scripts/get_context.py --mode packages` to list available specs. Delete this line once real entries are added."}
@@ -0,0 +1,50 @@
+# 设计：报销费用口径与票据明细门禁
+
+## 边界
+
+Task B-1 合并交付费用主数据政策和提交门禁代码，但运行时分成两级：B1 数据模型/主数据/表单字段随部署生效，B2 强关联和金额阻断由默认关闭的双闸 feature flag 控制。B3 财务一页式另建任务，等待 B2 在真实或专用数据上验证后开始。
+
+## 数据模型
+
+- `ExpenseType.requires_invoice Boolean @default(true)`：用 migration 为既有类型回填 true，再定向把两项补助设为 false。
+- `ReimbursementItem.asset_prior_approval_basis String?`：仅 assets 明细要求，保存批准人、批准时间和简短依据；非 assets 明细应保持 null 或忽略空白值。
+- 不为 `account_code_default` 新增字段；财务提供映射前保持 null。重复执行 seed/init 的 update 分支不覆盖已有科目映射，避免后续部署抹掉财务回填。
+- 费用类型停用只改 `enabled`，不删除记录、不迁移历史明细外键。
+
+## 费用类型迁移
+
+| 当前类型 | 动作 | 新提交口径 | 历史口径 |
+| --- | --- | --- | --- |
+| `business_client_meal` 客户招待 | 原 code 改名 | 业务招待费 | 追溯显示新名称 |
+| `business_training` 培训会议 | 停用旧类型并新建两个 code | 会议费、培训费 | 保持培训会议 |
+| `assets_it_hardware` IT 硬件 | 停用旧类型并新建 code | 低值配件选办公用品；需登记的选择办公电子设备 | 保持 IT 硬件 |
+
+新 code 在实施前按现有命名规则固定并写入 migration/seed 测试，不复用旧 code 承载不同语义。
+
+## 写入和提交数据流
+
+1. 员工建立或编辑明细，服务端读取权威 ExpenseType。
+2. assets 类型必须校验 `asset_prior_approval_basis`；前端提示只是辅助，服务端是最终门禁。
+3. 办公用品明细金额达到 `2,000 元`时生成非阻断类型提示，员工端和财务审核视图消费同一服务端事实；该阈值不作为会计资产确认结论。
+4. 发票上传/绑定显式携带目标明细 ID。B2 flag 开启时禁止无法唯一匹配后的自动建明细。
+5. 提交事务重新读取明细、有效发票及关联关系，按明细计算票面合计。
+6. `requires_invoice=false` 跳过票面比较；true 类型执行缺票和超票面阻断。
+7. flag 关闭只选择旧提交/匹配路径，关联表中的既有数据不做逆向写入。
+
+## Feature Flag
+
+- 新增独立 key，不复用 `budget_precheck_v1` 或 `project_linking_v1`。
+- 配置层新增 env hard gate，默认 false；服务白名单注册 key；seed/受控配置提供 DB `force_off` 初值。
+- 后续开启先使用专用账号或部门 allowlist（如现场组织结构允许），再全局开启。
+- flag 状态必须进入诊断/审计输出，但不向普通员工显示内部 key。
+
+## 兼容和回滚
+
+- schema 只做向前兼容的 nullable/default 字段新增，不在应用回滚时逆迁移。
+- 旧草稿保留；B2 开启后提交时补齐，不批量伪造关联或批准依据。
+- 应用异常时先关闭 B2 flag；这不会删除既有关系。B1 名称/字段回滚只通过新 migration 或后续主数据动作，不直接删列。
+- OCR 仍可给出候选匹配，但 B2 开启时最终绑定必须由用户确认，不能静默创建业务明细。
+
+## 延后项
+
+- PurchaseRequest 强关联、资产自动建卡、数量/单价、B3 一页式审批和财务科目表治理不混入本轮核心门禁。
@@ -0,0 +1 @@
+{"_example": "Fill with {\"file\": \"<path>\", \"reason\": \"<why>\"}. Put spec/research files only — no code paths. Run `python3 .trellis/scripts/get_context.py --mode packages` to list available specs. Delete this line once real entries are added."}
@@ -0,0 +1,54 @@
+# 实施清单：报销费用口径与票据明细门禁
+
+## 1. 规划门禁
+
+- [x] 固定 B1+B2 同包开发、分级启用；B2 默认关闭。
+- [x] 选择 assets “事前批准依据”字段方案，不在本轮关联 PurchaseRequest。
+- [x] 用户批准以 `2,000 元/条明细`作为办公用品/办公电子设备选类提示阈值，并明确不等同于会计固定资产标准。
+- [x] 财务负责人为会计科目映射回填责任角色；应在 B1 生产启用前提供，目标日期 `2026-09-05`。届时仍无正式科目表则保持 null，不得由开发猜测。
+- [x] PRD、design、implement 经用户审查并明确批准实施。
+
+## 2. Schema 与主数据
+
+- [x] 新增 `ExpenseType.requires_invoice` 和 `ReimbursementItem.asset_prior_approval_basis` migration，验证既有数据默认值。
+- [x] 逐条实现改名、停用和新建类型；同步 seed、API DTO、管理页和历史兼容测试。
+- [x] 为费用类型补员工可读 description；将 `2,000 元/条明细`阈值和多件同类分开记载要求写入办公用品/办公电子设备提示。
+
+## 3. B1 表单与服务端合同
+
+- [x] PC/移动端展示材料要求和 assets 事前批准依据字段。
+- [x] 服务端按权威费用类型校验 assets 字段，覆盖新增、编辑、类型切换后的清理和提交复核。
+- [x] 基于服务端权威费用类型与金额生成 `2,000 元`办公用品非阻断提示，PC 员工端、移动端和财务审核视图保持一致。
+- [x] 两项补助保持无票但需要说明/算式的现有业务合同；flag 开关两种状态均覆盖纯补助无票基线。
+
+## 4. B2 双闸和关联
+
+- [x] 新增 env config、feature key、DB 初始记录和诊断/审计测试，默认 hard-off/force-off。
+- [x] flag 开启时要求发票显式选择明细并关闭自动新建；关闭时保持兼容路径。
+- [x] 提交事务按明细聚合有效票面金额，仅对 `requires_invoice=true` 执行缺票/超额门禁。
+- [x] 错误返回可定位到明细并使用员工可理解文案；财务保留差异和风险核验信息。
+
+## 5. 验证与上线
+
+- [x] 执行 PRD Test Plan 和 Trellis quality gate，做权限/状态/历史草稿/flag 回退专项复核。
+- [ ] B1 部署前明确与 `BX-20260828-0017` 的业务处置顺序；建议先完成该单退回、正式 PDF 重传和重提，避免停用 `assets_it_hardware` 与新增事前批准依据门禁叠加。
+- [ ] B1 部署前只读核对生产 draft/rejected 报销中是否仍有其他 assets 明细，并据实制定逐单处置，不批量伪造事前批准依据。
+- [ ] 首次部署只启用 B1；B2 保持关闭，完成 owner 基线和无票补助验证。
+- [ ] B2 开启必须单独获得生产配置批准；先专用账号/部门灰度，再按证据决定全局。
+- [ ] 关闭 B2 后复核旧提交路径恢复且关联数据未被删除或解绑。
+
+## 6. 交接 B3
+
+- [ ] 汇总真实关联、差额和错误分布的脱敏结论，作为 B3 一页式信息结构输入。
+- [ ] 明确交接财务行内费用标准提示、票据—明细对应关系和差额解释，不在 B1 中提前重做审批页面。
+
+## 7. 本地实施与验证记录（2026-08-29）
+
+- Schema、B1、B2 代码均已实现；B2 env hard gate 和 DB 初值仍为关闭，未执行任何生产配置写入。
+- `prisma validate`、`prisma generate`、generated client 检查通过；只读 `prisma migrate status` 正确识别待应用 migration `20260829120000_reimbursement_expense_policy_invoice_guard`。本地回归库未获 migration 写入批准，因此未执行 `migrate deploy`；existing-data/default/backfill 由静态 migration 合同测试覆盖。
+- 后端聚焦回归 `59/59` 通过；使用固定 BIFF8 Python 依赖的全量 Vitest 为 `183/183 files`、`1329/1329 tests` 通过。系统 Python 直接运行会产生既有的 3 个付款指令环境型失败，不属于本次 diff。
+- 前端 `typecheck`、production build 通过；r102 普通报销回归 `6/6`，r111 B1/B2/PC/移动/企业微信回归 `3/3` 通过。
+- Trellis task validate、governance、process contract、docs registry audit 和 `git diff --check` 通过；docs audit 保留既有的 `22` 个未注册文件 warning，exit 0。
+- 权限、migration、feature flag、历史兼容和 seed 科目保护已完成三轮只读专项复核，最终 PASS。复核发现并推动修复：pending OCR 关联丢失、flag-off 纯无票补助服务端门禁、PC 无票补助主操作投影。
+- 未部署 B1、未应用生产 migration、未开启 B2、未做真实数据写入；本 task 保持 `in_progress`，上线与 B3 交接项不得提前勾选。
+- 新增部署排期门：`BX-20260828-0017` 当前使用即将停用的 `assets_it_hardware`。部署前需明确先处置该单还是先上 B1；当前建议先让该单按原口径完成退回、正式 PDF 重传和重提，并只读扫描其他存量 draft/rejected assets 明细。
@@ -0,0 +1,99 @@
+# 报销费用口径与票据明细门禁
+
+## Goal
+
+把现有自创或含糊的费用类型收敛为财务可理解的企业费用口径，明确发票要求和 assets 个人报销例外条件；同时建立可核验的票据—明细关系与申报金额门禁，避免多日期、多支出、多张发票被合并为无法复核的一条笼统明细，并通过默认关闭的双闸门保护现有唯一真实报销链路。
+
+## Background and Confirmed Facts
+
+- `ExpenseType` 已有 `enabled`、`description`、`account_code_default`，但没有 `requires_invoice`；本任务必须新增 migration。
+- 当前种子费用类型的 `account_code_default` 全部为空，不能由开发人员自行编造会计科目编码。
+- 现有 feature flag 是 env、`FEATURE_FLAG_KEYS` 白名单和 DB 记录三件套；env 关闭时 DB `force_on` 也不能生效。
+- 当前多明细发票匹配允许金额无法唯一匹配时自动创建明细；这与“员工明确选择明细、每张有效票据可核验”目标冲突。
+- 伙食补助费和市内交通补助费按天包干且不要求发票；数量/天数乘算能力不在本任务内。
+- assets 类当前只提示报销完成后人工登记资产，没有“事前批准”结构化证据。
+
+## Scope
+
+- B1：费用类型 schema、历史兼容主数据、员工可读说明、`requires_invoice` 与 assets 事前批准依据。
+- B2：明确票据—明细关系、停止静默自动建明细、按需票明细执行金额门禁，以及默认关闭的分级启用机制。
+- PC、移动端、服务端、Prisma migration、种子/配置、测试与现有业务事实源同步纳入同一交付合同。
+
+## Requirements
+
+### R1 费用类型与历史兼容
+
+- `business_client_meal` 保持 code 不变，将名称从“客户招待”改为“业务招待费”；历史单据追溯显示新名称，视为同一概念的术语纠正。
+- 停用 `business_training`“培训会议”，新建“会议费”和“培训费”两个独立类型；历史单据继续显示原类型，新报销不能再选择已停用类型。
+- 停用 `assets_it_hardware`“IT 硬件”；低值配件使用既有“办公用品”，需登记资产的办公电子设备使用新类型“办公电子设备”。历史单据保持原类型名称。
+- 停用均复用 `enabled=false` 模式，不删除类型、不重写历史明细外键。
+- 逐项补充面向员工的 `description`，说明适用范围和必要材料；不得把内部 category/code 当作员工文案。
+
+### R2 发票要求与会计科目
+
+- `ExpenseType` 新增 `requires_invoice`，默认 `true`；“伙食补助费”和“市内交通补助费”明确为 `false`，其余首期启用类型为 `true`。
+- `requires_invoice=false` 只免除发票要求，不免除业务说明、补助算式、审批或其他必要附件。
+- `account_code_default` 不填猜测值。财务负责人应在 B1 生产启用前提供现行会计科目映射；若届时仍无法提供，本任务保留 null 并在同一 task 留下具名责任角色、缺口和回填日期，不以虚构编码阻塞材料门禁。
+
+### R3 assets 个人报销例外
+
+- assets 类允许个人报销，但属于经事前批准的例外，不作为普通日常采购入口。
+- 采用低成本方案：`ReimbursementItem` 增加单一结构化“事前批准依据”字段；选择 assets 类时必须填写批准人、批准时间和可核验的简短依据，服务端在保存和提交时校验，PC/移动端合同一致。
+- 采购申请关联不纳入本任务；未来如需替代自由文本，另行设计与 `PurchaseRequest` 的审计关联。
+- 员工按单条明细金额区分“办公用品”和“办公电子设备”：`2,000 元`及以上通常选择“办公电子设备”，低于 `2,000 元`通常选择“办公用品”。该阈值只用于内部选类和资产登记提示，不等同于会计固定资产确认标准。
+- 阈值同时写入费用类型 `description` 和表单提示；在数量/单价模型暂缓期间，一条明细应是一件或一批同日、同类、同一业务支出的物品，多件同类物品应分开记载，以便按本条明细金额判断。
+- 明细金额达到 `2,000 元`但选择“办公用品”时，员工端和财务审核视图均显示非阻断提示：“该金额通常应选择办公电子设备并填写事前批准依据”；提示不得自动改类型或阻断提交，财务仍按实际物品性质复核。
+
+### R4 票据—明细强关联
+
+- 每张有效发票必须显式关联到一条费用明细；员工在上传/绑定时明确选择目标明细。
+- B2 启用后关闭“无法唯一匹配时自动新建明细”；服务端不得在前端要求明确选择的同时继续静默建明细。
+- 一条明细只表达同一费用类型、同一发生日期和同一业务支出；采购物品还应是一件或一批同类物品。不同日期、不同支出或需要分别判断 `2,000 元`设备提示的多件物品必须拆分。多张同日、同类型且同一业务支出的发票可以关联同一明细。
+- 发票、明细及关联变更保留既有审计和权限边界；非参与人不得借新入口维护他人报销。
+
+### R5 申报金额门禁
+
+- 仅对 `requires_invoice=true` 的明细比较申报金额与其关联有效发票票面合计。
+- 无票补助不参与票面金额比较，不得因票面合计为 0 阻断正数补助。
+- 需票明细未关联有效发票，或申报金额高于关联票面合计时，B2 启用状态下阻断提交并返回逐条可操作提示。
+- 申报金额低于票面合计允许提交，但必须保留现有差异说明/财务核验信息；退款、折扣、他人承担等不得重复报销。
+- 历史草稿不批量改写；在 B2 开启后再次提交时按新门禁补齐关联、差异说明和 assets 批准依据。
+
+### R6 分级启用与回退
+
+- B1 schema、主数据、字段和展示随代码部署生效，但不得主动阻断不涉及 assets 的既有提交路径。
+- B2 的自动建明细关闭、强关联和金额提交门禁由新增 feature flag 控制，必须接入 env 配置、`FEATURE_FLAG_KEYS` 白名单和 DB 记录，初始保持 env hard-off / DB force-off。
+- 开启前必须满足：owner 正常提交基线；两项无票补助不被阻断；多票关联正确；申报金额超票面能准确阻断；历史草稿可补齐后提交；关闭 flag 能立即恢复旧提交门禁；合成或专用账号验证无越权副作用。
+- 关闭 flag 只回退提交门禁和自动匹配行为选择，不删除、不解绑、不回退已经建立的票据—明细关联数据。
+- B2 的生产开启属于独立配置写入，必须单独批准并完成角色化公网检查。
+
+## Acceptance Criteria
+
+- [ ] migration 安全新增 `ExpenseType.requires_invoice` 和明细事前批准依据字段，既有数据有确定默认值且 Prisma validate/status 通过。
+- [x] 费用类型逐条按“改名”或“停用+新建”执行；历史单据无丢失，新建/编辑列表不显示停用类型。
+- [x] assets 明细在 PC、移动端和服务端均强制填写事前批准依据，提示明确 `2,000 元/条明细`是选类门槛而非会计固定资产标准。
+- [x] 办公用品明细金额达到 `2,000 元`时，员工端和财务审核视图均显示非阻断类型不一致提示，提交仍可继续且服务端不自动改类。
+- [x] 两项补助 `requires_invoice=false`，其他首期启用类型为 true；无票补助可提交且不会触发票面金额门禁。
+- [x] B2 flag 三件套完整、默认关闭；关闭状态保持当前提交兼容，开启状态关闭自动建明细并执行强关联/金额门禁。
+- [x] 每张有效发票关联一条明确明细，不同日期/支出必须拆分；同日同类型同一支出允许多票关联。
+- [x] 需票明细缺票或申报高于关联票面合计时逐条阻断，低于票面时保留差异核验信息。
+- [x] flag 关闭后既有关联数据保持不变，不进行数据回滚。
+- [x] owner、submitter、财务/管理员只读边界和 `precheck` 对象授权不回归。
+- [ ] 财务科目映射由财务负责人提供并在 task 内记录回填结果；没有正式科目表时保持 null，不虚构编码。
+- [x] 聚焦单测、API 集成、PC/移动 Playwright、Prisma validate、前后端类型/构建、Trellis governance 和 migration 静态/只读检查通过。
+
+## Out of Scope
+
+- 数量、天数、单价自动乘算和差旅主线扩建。
+- B3 财务一页式审批工作台及其行内费用标准提示恢复。
+- 强制关联采购申请、自动建资产卡、会计凭证、总账或 ERP 对接。
+- 处理 `BX-20260828-0017` 真实单据或其他生产报销。
+- 在本任务部署授权中推定 B2 flag 开启授权。
+
+## Test Plan
+
+- Prisma：migration review、`npm run prisma:validate`、existing-data migration fixture、pre/post migration status。
+- 后端：费用类型映射、assets 字段校验、bind/submit 强关联、金额边界、无票补助、flag on/off、历史草稿和权限负例。
+- 前端：PC/移动费用类型提示、事前批准依据、明确选择明细、逐条错误展示和非参与人只读回归。
+- 回归：报销创建/编辑/提交、invoice pool bind/unbind、OCR 自动匹配、差旅补助、材料预览、付款准备相关聚焦套件。
+- 全局：server/client typecheck/build、Trellis governance、docs audit、`git diff --check`。
@@ -0,0 +1,38 @@
+{
+  "id": "reimbursement-expense-policy-invoice-guard",
+  "name": "reimbursement-expense-policy-invoice-guard",
+  "title": "报销费用口径与票据明细门禁",
+  "description": "统一企业报销费用类型与材料政策，并以默认关闭的双闸门逐步启用票据—明细强关联和申报金额门禁。",
+  "status": "in_progress",
+  "dev_type": null,
+  "scope": "expense type policy/schema/master data; reimbursement item invoice relation; staged submit guard",
+  "package": "server,client,docs",
+  "priority": "P1",
+  "creator": "shunli",
+  "assignee": "shunli",
+  "createdAt": "2026-08-29",
+  "completedAt": null,
+  "branch": null,
+  "base_branch": "main",
+  "worktree_path": null,
+  "commit": null,
+  "pr_url": null,
+  "subtasks": [],
+  "children": [],
+  "parent": null,
+  "relatedFiles": [
+    "server/prisma/schema.prisma",
+    "server/src/scripts/seed-config.js",
+    "server/src/services/featureFlags/index.js",
+    "server/src/config.js",
+    "server/src/routes/reimbursements.js",
+    "server/src/routes/invoicePool.js",
+    "client/src/pages/ReimbursementDetailPage.tsx",
+    "client/src/pages/MobileReimbursementDetailPage.tsx",
+    "docs/产品口径.md",
+    "docs/报销发票附件规则.md",
+    "docs/需求-报销发票OCR规约.md"
+  ],
+  "notes": "本地实施和只读专项复核已完成；B2 env/DB 双闸仍默认关闭，未部署、未应用生产 migration、未写生产配置。2,000 元/条明细的选类提示阈值已批准。会计科目映射由财务负责人在 B1 生产启用前提供，目标回填日期 2026-09-05；未取得正式科目表时保持 null，不由开发人员猜测。B1 部署前必须决定与 BX-20260828-0017 的处置顺序，并只读核对其他存量 draft/rejected assets 明细；当前建议先完成 0017 退回、正式 PDF 重传和重提。B3 财务一页式及行内费用标准提示恢复仍为后续任务。",
+  "meta": {}
+}
@@ -8,6 +8,7 @@ export type ExpenseType = {
  category: string;
  sortOrder: number;
  accountCodeDefault: string | null;
+  requiresInvoice: boolean;
  isSystemDefault: boolean;
  enabled: boolean;
  createdAt: string | null;
@@ -28,4 +29,3 @@ export async function fetchExpenseTypes(query: { enabled?: boolean } = {}) {
  const qs = params.toString();
  return apiRequestData<ExpenseTypeListResponse>(`/api/expense-types${qs ? `?${qs}` : ""}`);
 }
-
@@ -17,12 +17,14 @@ export type ReimbursementItem = {
  expenseDate: string | null;
  amount: string;
  description: string | null;
+  assetPriorApprovalBasis?: string | null;
  expenseType: {
    id: string;
    code: string;
    name: string;
    category: string;
    enabled: boolean;
+    requiresInvoice?: boolean;
  } | null;
 };

@@ -222,6 +224,7 @@ export type ReimbursementDetail = {
  processingProgress: ReimbursementProcessingProgress;
  approvalHistory: ReimbursementApprovalHistoryItem[];
  riskFlags: RiskFlag[];
+  invoiceGuardEnabled?: boolean;
  items: ReimbursementItem[];
 };

@@ -345,6 +348,7 @@ export type ReimbursementItemPayload = {
  expenseDate: string;
  amount: string;
  description?: string;
+  assetPriorApprovalBasis?: string | null;
 };

 export type ReimbursementItemMutationResponse = {
@@ -354,6 +358,7 @@ export type ReimbursementItemMutationResponse = {
    expenseDate: string;
    amount: string;
    description: string | null;
+    assetPriorApprovalBasis?: string | null;
  };
  totalAmount: string;
 };
@@ -80,6 +80,7 @@ import { useInvoiceOcrTracker } from "../hooks/useInvoiceOcrTracker";
 import { cn } from "../lib/utils";
 import { isWecomWebView } from "../lib/runtimeContext";
 import { openFileInBrowser, previewFileInWecom } from "../lib/wecomFilePreview";
+import { shouldShowOfficeElectronicsHint } from "./reimbursement-detail/ReimbursementItemEditor";

 type ItemFormState = {
  mode: "create" | "edit";
@@ -88,6 +89,7 @@ type ItemFormState = {
  expenseDate: string;
  amount: string;
  description: string;
+  assetPriorApprovalBasis: string;
 };

 type SelectedInvoiceMap = Record<string, string>;
@@ -177,11 +179,13 @@ export function MobileReimbursementDetailPage() {
  const [invoiceSearch, setInvoiceSearch] = useState("");
  const [selectedInvoices, setSelectedInvoices] = useState<SelectedInvoiceMap>({});
  const [selectedInvoiceFiles, setSelectedInvoiceFiles] = useState<File[]>([]);
+  const [invoiceUploadLinkedItemId, setInvoiceUploadLinkedItemId] = useState("");
  const [selectedAttachmentFiles, setSelectedAttachmentFiles] = useState<File[]>([]);
  const [invoiceActionError, setInvoiceActionError] = useState("");
  const [materialPreviewError, setMaterialPreviewError] = useState("");
  const [invoiceActionMessage, setInvoiceActionMessage] = useState("");
  const [pendingOcrInvoiceIds, setPendingOcrInvoiceIds] = useState<string[]>([]);
+  const [pendingOcrLinkedItemIds, setPendingOcrLinkedItemIds] = useState<Record<string, string>>({});
  const [invoiceUploadProgress, setInvoiceUploadProgress] = useState({ completed: 0, total: 0 });

  const detailQuery = useQuery({
@@ -327,6 +331,7 @@ export function MobileReimbursementDetailPage() {
      expenseDate: detail?.reimbursementDate ?? todayDate(),
      amount: "",
      description: "",
+      assetPriorApprovalBasis: "",
    });
    setItemError("");
  };
@@ -339,6 +344,7 @@ export function MobileReimbursementDetailPage() {
      expenseDate: item.expenseDate ?? detail?.reimbursementDate ?? todayDate(),
      amount: item.amount,
      description: item.description ?? "",
+      assetPriorApprovalBasis: item.assetPriorApprovalBasis ?? "",
    });
    setItemError("");
  };
@@ -354,6 +360,7 @@ export function MobileReimbursementDetailPage() {
        expenseDate: form.expenseDate,
        amount: form.amount,
        description: form.description.trim() || undefined,
+        assetPriorApprovalBasis: form.assetPriorApprovalBasis.trim() || null,
      };

      if (form.mode === "edit" && form.itemId) {
@@ -458,6 +465,9 @@ export function MobileReimbursementDetailPage() {
      setSelectedInvoices((previous) =>
        Object.fromEntries(Object.entries(previous).filter(([invoiceId]) => !succeededIds.includes(invoiceId))),
      );
+      setPendingOcrLinkedItemIds((previous) =>
+        Object.fromEntries(Object.entries(previous).filter(([invoiceId]) => !succeededIds.includes(invoiceId))),
+      );

      if (!failed.length) {
        setInvoiceActionError("");
@@ -487,9 +497,14 @@ export function MobileReimbursementDetailPage() {
      if (!invoiceIds.length) {
        return;
      }
-      bindInvoicesMutation.mutate(invoiceIds.map((invoiceId) => ({ invoiceId })));
+      bindInvoicesMutation.mutate(
+        invoiceIds.map((invoiceId) => ({
+          invoiceId,
+          linkedItemId: pendingOcrLinkedItemIds[invoiceId] || undefined,
+        })),
+      );
    },
-    [bindInvoicesMutation],
+    [bindInvoicesMutation, pendingOcrLinkedItemIds],
  );

  const handleTrackedInvoicesUnavailable = useCallback((items: Array<{ id: string; originalName: string | null; message: string; availabilityMessage?: string | null }>) => {
@@ -498,6 +513,10 @@ export function MobileReimbursementDetailPage() {
      .join("；");
    setInvoiceActionError(message);
    setInvoiceActionMessage("");
+    const unavailableIds = new Set(items.map((item) => item.id));
+    setPendingOcrLinkedItemIds((previous) =>
+      Object.fromEntries(Object.entries(previous).filter(([invoiceId]) => !unavailableIds.has(invoiceId))),
+    );
    toast.error("部分发票需要处理");
  }, []);

@@ -577,7 +596,10 @@ export function MobileReimbursementDetailPage() {
            });
          } else if (uploadResult.status === "available") {
            try {
-              await bindInvoice(uploadResult.invoicePoolId, { reimbursementId });
+              await bindInvoice(uploadResult.invoicePoolId, {
+                reimbursementId,
+                ...(detail.invoiceGuardEnabled ? { linkedItemId: invoiceUploadLinkedItemId } : {}),
+              });
              boundCount += 1;
            } catch (error) {
              failures.push({ file, message: `上传成功，添加失败：${resolveErrorMessage(error)}` });
@@ -603,6 +625,12 @@ export function MobileReimbursementDetailPage() {
      await bindableInvoicesQuery.refetch();

      setPendingOcrInvoiceIds((previous) => Array.from(new Set([...previous, ...result.pendingIds])));
+      if (detail?.invoiceGuardEnabled && invoiceUploadLinkedItemId) {
+        setPendingOcrLinkedItemIds((previous) => ({
+          ...previous,
+          ...Object.fromEntries(result.pendingIds.map((invoiceId) => [invoiceId, invoiceUploadLinkedItemId])),
+        }));
+      }
      setSelectedInvoiceFiles(result.failures.map((item) => item.file));
      if (!result.failures.length) {
        if (fileInputRef.current) {
@@ -771,7 +799,8 @@ export function MobileReimbursementDetailPage() {
      toast.error(message);
      return;
    }
-    if (!detail.invoices.length) {
+    const requiresAnyInvoice = detail.items.some((item) => item.expenseType?.requiresInvoice !== false);
+    if (requiresAnyInvoice && !detail.invoices.length) {
      const message = "请先添加至少 1 张发票";
      setActionError(message);
      toast.error(message);
@@ -809,6 +838,7 @@ export function MobileReimbursementDetailPage() {
    setInvoiceSearch("");
    setSelectedInvoices({});
    setSelectedInvoiceFiles([]);
+    setInvoiceUploadLinkedItemId("");
    setInvoiceActionError("");
    setInvoiceActionMessage("");
    setConfirmDeleteInvoiceId("");
@@ -1029,6 +1059,11 @@ export function MobileReimbursementDetailPage() {
                    </option>
                  ))}
                </select>
+                  {expenseTypes.find((type) => type.id === itemForm.expenseTypeId)?.description ? (
+                    <span className="text-xs text-zinc-500">
+                      {expenseTypes.find((type) => type.id === itemForm.expenseTypeId)?.description}
+                    </span>
+                  ) : null}
              </label>
              <label className="block space-y-1 text-sm text-zinc-700">
                <span>日期</span>
@@ -1058,11 +1093,29 @@ export function MobileReimbursementDetailPage() {
                  onChange={(event) => setItemForm((current) => current ? { ...current, description: event.target.value } : current)}
                />
              </label>
+              {expenseTypes.find((type) => type.id === itemForm.expenseTypeId)?.category === "assets" ? (
+                <label className="col-span-2 block space-y-1 text-sm text-zinc-700">
+                  <span>事前批准依据</span>
+                  <Textarea
+                    disabled={itemSaveMutation.isPending}
+                    placeholder="填写批准人、批准时间和简短依据"
+                    rows={2}
+                    value={itemForm.assetPriorApprovalBasis}
+                    onChange={(event) => setItemForm((current) => current ? { ...current, assetPriorApprovalBasis: event.target.value } : current)}
+                  />
+                </label>
+              ) : null}
+              {shouldShowOfficeElectronicsHint(
+                expenseTypes.find((type) => type.id === itemForm.expenseTypeId)?.code,
+                itemForm.amount,
+              ) ? (
+                <p className="col-span-2 text-xs text-amber-600">该金额通常应选择办公电子设备并填写事前批准依据。</p>
+              ) : null}
            </div>
            <div className="mobile-two-action-grid">
              <Button
                type="button"
-                disabled={!itemForm.expenseTypeId || !itemForm.expenseDate || !Number.isFinite(Number(itemForm.amount)) || Number(itemForm.amount) <= 0 || itemSaveMutation.isPending}
+                disabled={!itemForm.expenseTypeId || !itemForm.expenseDate || !Number.isFinite(Number(itemForm.amount)) || Number(itemForm.amount) <= 0 || (expenseTypes.find((type) => type.id === itemForm.expenseTypeId)?.category === "assets" && !itemForm.assetPriorApprovalBasis.trim()) || itemSaveMutation.isPending}
                onClick={() => itemSaveMutation.mutate(itemForm)}
              >
                {itemSaveMutation.isPending ? "保存中..." : "保存"}
@@ -1086,6 +1139,12 @@ export function MobileReimbursementDetailPage() {
                  <div className="shrink-0 text-base font-semibold text-zinc-900">{formatMoney(item.amount)}</div>
                </div>
                {item.description ? <p className="mt-2 text-sm leading-5 text-zinc-600">{item.description}</p> : null}
+                {shouldShowOfficeElectronicsHint(item.expenseType?.code, item.amount) ? (
+                  <p className="mt-2 text-xs text-amber-600">该金额通常应选择办公电子设备并填写事前批准依据。</p>
+                ) : null}
+                {item.assetPriorApprovalBasis ? (
+                  <p className="mt-2 text-xs text-zinc-500">事前批准依据：{item.assetPriorApprovalBasis}</p>
+                ) : null}
                {canMaintainReimbursement ? (
                  <div className="mobile-two-action-grid mt-3">
                    <Button size="sm" variant="secondary" type="button" onClick={() => startEditItem(item)}>
@@ -1443,11 +1502,27 @@ export function MobileReimbursementDetailPage() {
                </div>
              ) : null}

+              {detail.invoiceGuardEnabled ? (
+                <select
+                  aria-label="新上传发票关联明细"
+                  className="select-std w-full"
+                  value={invoiceUploadLinkedItemId}
+                  onChange={(event) => setInvoiceUploadLinkedItemId(event.target.value)}
+                >
+                  <option value="">请选择新上传发票对应的费用明细</option>
+                  {detail.items.map((detailItem) => (
+                    <option key={detailItem.id} value={detailItem.id}>
+                      {detailItem.expenseType?.name ?? "费用"} · {detailItem.expenseDate ?? "未填写日期"} · {detailItem.description ?? "未填写说明"}
+                    </option>
+                  ))}
+                </select>
+              ) : null}
+
              <Button
                className="w-full"
                data-testid={TEST_IDS.reimbursement.invoiceUploadSubmit}
                type="button"
-                disabled={!selectedInvoiceFiles.length || uploadInvoiceMutation.isPending}
+                disabled={!selectedInvoiceFiles.length || (detail.invoiceGuardEnabled && !invoiceUploadLinkedItemId) || uploadInvoiceMutation.isPending}
                onClick={() => uploadInvoiceMutation.mutate(selectedInvoiceFiles)}
              >
                {uploadInvoiceMutation.isPending
@@ -1540,9 +1615,24 @@ export function MobileReimbursementDetailPage() {
                      ) : null}
                      {isAvailable && checked ? (
                        <div className="mt-3 rounded-md bg-primary-50 px-3 py-2 text-xs text-primary-700">
-                          添加后自动生成或匹配报销明细
+                          {detail.invoiceGuardEnabled ? "请选择该发票对应的费用明细" : "添加后自动生成或匹配报销明细"}
                        </div>
                      ) : null}
+                      {isAvailable && checked && detail.invoiceGuardEnabled ? (
+                        <select
+                          aria-label="关联费用明细"
+                          className="select-std mt-3 w-full"
+                          value={selectedInvoices[invoice.id] ?? ""}
+                          onChange={(event) => setSelectedInvoices((previous) => ({ ...previous, [invoice.id]: event.target.value }))}
+                        >
+                          <option value="">请选择费用明细</option>
+                          {detail.items.map((detailItem) => (
+                            <option key={detailItem.id} value={detailItem.id}>
+                              {detailItem.expenseType?.name ?? "费用"} · {detailItem.expenseDate ?? "未填写日期"} · {detailItem.description ?? "未填写说明"}
+                            </option>
+                          ))}
+                        </select>
+                      ) : null}
                      <Button
                        className="mt-3 w-full"
                        size="sm"
@@ -1561,12 +1651,12 @@ export function MobileReimbursementDetailPage() {
              <Button
                className="w-full"
                type="button"
-                disabled={!selectedInvoiceEntries.length || bindInvoicesMutation.isPending}
+                disabled={!selectedInvoiceEntries.length || (detail.invoiceGuardEnabled && selectedInvoiceEntries.some(([, linkedItemId]) => !linkedItemId)) || bindInvoicesMutation.isPending}
                onClick={() =>
                  bindInvoicesMutation.mutate(
-                    selectedInvoiceEntries.map(([invoiceId]) => ({
+                    selectedInvoiceEntries.map(([invoiceId, linkedItemId]) => ({
                      invoiceId,
-                      linkedItemId: undefined,
+                      linkedItemId: linkedItemId || undefined,
                    })),
                  )
                }
@@ -90,6 +90,7 @@ import { PDF_FILE_ACCEPT, rejectedPdfMessage, splitPdfFiles } from "../lib/pdfFi
 import { ReimbursementActions } from "./reimbursement-detail/ReimbursementActions";
 import {
  ReimbursementItemEditor,
+  shouldShowOfficeElectronicsHint,
  type ItemEditorInitialValues,
  type ItemEditorSaveData,
 } from "./reimbursement-detail/ReimbursementItemEditor";
@@ -122,17 +123,20 @@ export function ReimbursementDetailPage() {
  const [invoiceSearch, setInvoiceSearch] = useState("");
  const [selectedInvoices, setSelectedInvoices] = useState<SelectedInvoiceMap>({});
  const [selectedInvoiceFiles, setSelectedInvoiceFiles] = useState<File[]>([]);
+  const [invoiceUploadLinkedItemId, setInvoiceUploadLinkedItemId] = useState("");
  const [selectedAttachmentFiles, setSelectedAttachmentFiles] = useState<File[]>([]);
  const [deleteAttachmentTarget, setDeleteAttachmentTarget] = useState<{ id: string; originalName: string } | null>(null);
  const [invoiceActionError, setInvoiceActionError] = useState("");
  const [materialPreviewError, setMaterialPreviewError] = useState("");
  const [pendingOcrInvoiceIds, setPendingOcrInvoiceIds] = useState<string[]>([]);
+  const [pendingOcrLinkedItemIds, setPendingOcrLinkedItemIds] = useState<Record<string, string>>({});
  const [invoiceUploadProgress, setInvoiceUploadProgress] = useState({ completed: 0, total: 0 });
  const [editorInitialValues, setEditorInitialValues] = useState<ItemEditorInitialValues>({
    expenseTypeId: "",
    expenseDate: "",
    amount: "",
    description: "",
+    assetPriorApprovalBasis: "",
  });
  const currentDetailSource = buildPcDetailSource(location.pathname, location.search);
  const navigationState = location.state as PcDetailNavigationState | null;
@@ -287,6 +291,7 @@ export function ReimbursementDetailPage() {
        expenseDate: data.expenseDate,
        amount: data.amount,
        description: data.description.trim() || undefined,
+        assetPriorApprovalBasis: data.assetPriorApprovalBasis.trim() || null,
      };

      if (itemEditor.mode === "create") {
@@ -411,6 +416,9 @@ export function ReimbursementDetailPage() {
      setSelectedInvoices((previous) =>
        Object.fromEntries(Object.entries(previous).filter(([invoiceId]) => !succeededIds.includes(invoiceId))),
      );
+      setPendingOcrLinkedItemIds((previous) =>
+        Object.fromEntries(Object.entries(previous).filter(([invoiceId]) => !succeededIds.includes(invoiceId))),
+      );

      if (!failedResults.length) {
        setInvoiceActionError("");
@@ -451,9 +459,14 @@ export function ReimbursementDetailPage() {
      if (!invoiceIds.length) {
        return;
      }
-      bindInvoicesMutation.mutate(invoiceIds.map((invoiceId) => ({ invoiceId })));
+      bindInvoicesMutation.mutate(
+        invoiceIds.map((invoiceId) => ({
+          invoiceId,
+          linkedItemId: pendingOcrLinkedItemIds[invoiceId] || undefined,
+        })),
+      );
    },
-    [bindInvoicesMutation],
+    [bindInvoicesMutation, pendingOcrLinkedItemIds],
  );

  const handleTrackedInvoicesUnavailable = useCallback((items: Array<{ id: string; originalName: string | null; message: string; availabilityMessage?: string | null; ocrLastError?: string | null }>) => {
@@ -461,6 +474,10 @@ export function ReimbursementDetailPage() {
      .map((item) => `${formatInvoiceDisplayTitle(item)}：${resolveInvoiceUserMessage(item)}`)
      .join("；");
    setInvoiceActionError(message);
+    const unavailableIds = new Set(items.map((item) => item.id));
+    setPendingOcrLinkedItemIds((previous) =>
+      Object.fromEntries(Object.entries(previous).filter(([invoiceId]) => !unavailableIds.has(invoiceId))),
+    );
    toast.error("部分发票需要处理");
  }, []);

@@ -537,10 +554,19 @@ export function ReimbursementDetailPage() {
      setPendingOcrInvoiceIds((previous) =>
        Array.from(new Set([...previous, ...Array.from(pendingById.keys())])),
      );
+      if (detail.invoiceGuardEnabled && invoiceUploadLinkedItemId) {
+        setPendingOcrLinkedItemIds((previous) => ({
+          ...previous,
+          ...Object.fromEntries(Array.from(pendingById.keys()).map((invoiceId) => [invoiceId, invoiceUploadLinkedItemId])),
+        }));
+      }

      for (const invoiceId of availableIds) {
        try {
-          await bindInvoice(invoiceId, { reimbursementId });
+          await bindInvoice(invoiceId, {
+            reimbursementId,
+            ...(detail.invoiceGuardEnabled ? { linkedItemId: invoiceUploadLinkedItemId } : {}),
+          });
          boundCount += 1;
        } catch (error) {
          bindFailures.push(`新上传发票：${buildActionErrorMessage(error, "添加发票失败")}`);
@@ -758,7 +784,8 @@ export function ReimbursementDetailPage() {
  const blockStandardChecks = precheckStandardChecks.filter((item) => item.exceeded && item.controlMode === "block");
  const warnStandardChecks = precheckStandardChecks.filter((item) => item.exceeded && item.controlMode === "warn");
  const missingInvoiceSubmitMessage = "提交前需先添加至少 1 张发票。";
-  const submitInvoiceNotice = canMaintainReimbursement && detail.invoices.length < 1 ? missingInvoiceSubmitMessage : "";
+  const requiresAnyInvoice = detail.items.some((item) => item.expenseType?.requiresInvoice !== false);
+  const submitInvoiceNotice = canMaintainReimbursement && requiresAnyInvoice && detail.invoices.length < 1 ? missingInvoiceSubmitMessage : "";
  const selectedInvoiceEntries = Object.entries(selectedInvoices);

  function handleInvoicePdfSelection(files: FileList | null) {
@@ -787,6 +814,7 @@ export function ReimbursementDetailPage() {
      expenseTypeId: defaultExpenseTypeId,
      amount: item?.amount ?? "",
      description: item?.description ?? "",
+      assetPriorApprovalBasis: item?.assetPriorApprovalBasis ?? "",
    };
  };

@@ -830,7 +858,7 @@ export function ReimbursementDetailPage() {
        toast.error(message);
        return;
      }
-      if (detail.invoices.length < 1) {
+      if (requiresAnyInvoice && detail.invoices.length < 1) {
        setActionError(missingInvoiceSubmitMessage);
        toast.error(missingInvoiceSubmitMessage);
        return;
@@ -864,6 +892,7 @@ export function ReimbursementDetailPage() {
      setInvoiceSearch("");
      setSelectedInvoices({});
      setSelectedInvoiceFiles([]);
+      setInvoiceUploadLinkedItemId("");
      setInvoiceActionError("");
      setPendingOcrInvoiceIds([]);
    }
@@ -890,9 +919,9 @@ export function ReimbursementDetailPage() {
    }

    bindInvoicesMutation.mutate(
-      selectedInvoiceEntries.map(([invoiceId]) => ({
+      selectedInvoiceEntries.map(([invoiceId, linkedItemId]) => ({
        invoiceId,
-        linkedItemId: undefined,
+        linkedItemId: linkedItemId || undefined,
      })),
    );
  };
@@ -928,7 +957,7 @@ export function ReimbursementDetailPage() {
      if (!itemCount) {
        return "补报销明细";
      }
-      if (!invoiceCount) {
+      if (requiresAnyInvoice && !invoiceCount) {
        return "添加发票";
      }
      if (hasBlockingPrecheck) {
@@ -962,7 +991,7 @@ export function ReimbursementDetailPage() {
          </Button>
        );
      }
-      if (!invoiceCount) {
+      if (requiresAnyInvoice && !invoiceCount) {
        return (
          <Button
            data-testid="reimbursement-primary-action"
@@ -1248,6 +1277,16 @@ export function ReimbursementDetailPage() {
                    </TableCell>
                    <TableCell>
                      <div>{item.description ?? "-"}</div>
+                      {shouldShowOfficeElectronicsHint(item.expenseType?.code, item.amount) ? (
+                        <div className="mt-1 text-xs text-amber-600">
+                          该金额通常应选择办公电子设备并填写事前批准依据。
+                        </div>
+                      ) : null}
+                      {item.assetPriorApprovalBasis ? (
+                        <div className="mt-1 text-xs text-zinc-500">
+                          事前批准依据：{item.assetPriorApprovalBasis}
+                        </div>
+                      ) : null}
                      {precheckStandardChecks
                        .filter((check) => check.itemId === item.id && check.exceeded)
                        .map((check) => (
@@ -1617,9 +1656,24 @@ export function ReimbursementDetailPage() {
                        </div>

                        <div className="min-w-[220px] rounded-md bg-primary-50 px-3 py-2 text-xs text-primary-700 md:max-w-[240px]">
-                          {invoiceHint} 添加后自动生成或匹配报销明细。
+                          {detail.invoiceGuardEnabled ? "请选择该发票对应的费用明细。" : `${invoiceHint} 添加后自动生成或匹配报销明细。`}
                        </div>
                      </div>
+                      {isSelected && detail.invoiceGuardEnabled ? (
+                        <select
+                          aria-label="关联费用明细"
+                          className="select-std mt-3 w-full"
+                          value={selectedInvoices[item.id] ?? ""}
+                          onChange={(event) => setSelectedInvoices((previous) => ({ ...previous, [item.id]: event.target.value }))}
+                        >
+                          <option value="">请选择费用明细</option>
+                          {detail.items.map((detailItem) => (
+                            <option key={detailItem.id} value={detailItem.id}>
+                              {detailItem.expenseType?.name ?? "费用"} · {detailItem.expenseDate ?? "未填写日期"} · {detailItem.description ?? "未填写说明"}
+                            </option>
+                          ))}
+                        </select>
+                      ) : null}
                    </label>
                  );
                })
@@ -1634,7 +1688,7 @@ export function ReimbursementDetailPage() {
              <div className="text-sm text-zinc-600">已选 {selectedInvoiceEntries.length} 张发票</div>
              <Button
                type="button"
-                disabled={!selectedInvoiceEntries.length || bindInvoicesMutation.isPending}
+                disabled={!selectedInvoiceEntries.length || (detail.invoiceGuardEnabled && selectedInvoiceEntries.some(([, linkedItemId]) => !linkedItemId)) || bindInvoicesMutation.isPending}
                onClick={handleBindSelectedInvoices}
              >
                {bindInvoicesMutation.isPending ? "添加中..." : "添加选中发票"}
@@ -1673,7 +1727,7 @@ export function ReimbursementDetailPage() {
                <Button
                  data-testid={TEST_IDS.reimbursement.invoiceUploadSubmit}
                  type="button"
-                  disabled={!selectedInvoiceFiles.length || uploadInvoiceMutation.isPending}
+                  disabled={!selectedInvoiceFiles.length || (detail.invoiceGuardEnabled && !invoiceUploadLinkedItemId) || uploadInvoiceMutation.isPending}
                  onClick={() => selectedInvoiceFiles.length && uploadInvoiceMutation.mutate(selectedInvoiceFiles)}
                >
                  {uploadInvoiceMutation.isPending
@@ -1682,6 +1736,22 @@ export function ReimbursementDetailPage() {
                </Button>
              </div>

+              {detail.invoiceGuardEnabled ? (
+                <select
+                  aria-label="新上传发票关联明细"
+                  className="select-std mt-3 w-full"
+                  value={invoiceUploadLinkedItemId}
+                  onChange={(event) => setInvoiceUploadLinkedItemId(event.target.value)}
+                >
+                  <option value="">请选择新上传发票对应的费用明细</option>
+                  {detail.items.map((detailItem) => (
+                    <option key={detailItem.id} value={detailItem.id}>
+                      {detailItem.expenseType?.name ?? "费用"} · {detailItem.expenseDate ?? "未填写日期"} · {detailItem.description ?? "未填写说明"}
+                    </option>
+                  ))}
+                </select>
+              ) : null}
+
              {selectedInvoiceFiles.length ? (
                <div className="mt-3 rounded-lg border border-zinc-200 bg-white px-3 py-2 text-xs text-zinc-500">
                  {selectedInvoiceFiles.slice(0, 5).map((file) => (
@@ -6,6 +6,15 @@ import { Button } from "../../components/ui/button";
 import { Input } from "../../components/ui/input";
 import { Textarea } from "../../components/ui/textarea";

+export const OFFICE_ELECTRONICS_HINT_THRESHOLD = 2000;
+
+export function shouldShowOfficeElectronicsHint(expenseTypeCode: string | null | undefined, amount: string | number) {
+  const numericAmount = Number(amount);
+  return expenseTypeCode === "office_supplies"
+    && Number.isFinite(numericAmount)
+    && numericAmount >= OFFICE_ELECTRONICS_HINT_THRESHOLD;
+}
+
 export type ItemEditorMode = "create" | "edit";

 export type ItemEditorInitialValues = {
@@ -13,6 +22,7 @@ export type ItemEditorInitialValues = {
  expenseDate: string;
  amount: string;
  description: string;
+  assetPriorApprovalBasis: string;
 };

 export type ItemEditorSaveData = {
@@ -20,6 +30,7 @@ export type ItemEditorSaveData = {
  expenseDate: string;
  amount: string;
  description: string;
+  assetPriorApprovalBasis: string;
 };

 export interface ReimbursementItemEditorProps {
@@ -49,6 +60,7 @@ export function ReimbursementItemEditor({
  const [expenseDate, setExpenseDate] = useState(initialValues.expenseDate);
  const [amount, setAmount] = useState(initialValues.amount);
  const [description, setDescription] = useState(initialValues.description);
+  const [assetPriorApprovalBasis, setAssetPriorApprovalBasis] = useState(initialValues.assetPriorApprovalBasis);

  // Reset internal state when initialValues change (e.g. switching between create/edit)
  useEffect(() => {
@@ -56,7 +68,14 @@ export function ReimbursementItemEditor({
    setExpenseDate(initialValues.expenseDate);
    setAmount(initialValues.amount);
    setDescription(initialValues.description);
-  }, [initialValues.expenseTypeId, initialValues.expenseDate, initialValues.amount, initialValues.description]);
+    setAssetPriorApprovalBasis(initialValues.assetPriorApprovalBasis);
+  }, [initialValues.expenseTypeId, initialValues.expenseDate, initialValues.amount, initialValues.description, initialValues.assetPriorApprovalBasis]);
+
+  const selectedExpenseType = expenseTypes.find((item) => item.id === expenseTypeId) ?? null;
+  const isAssetExpense = selectedExpenseType?.category === "assets";
+  const numericAmount = Number(amount || 0);
+  const shouldWarnOfficeEquipment =
+    shouldShowOfficeElectronicsHint(selectedExpenseType?.code, numericAmount);

  const standardsQuery = useQuery({
    enabled: Boolean(expenseTypeId),
@@ -77,14 +96,13 @@ export function ReimbursementItemEditor({
    );
  }, [departmentId, standardsQuery.data?.items]);

-  const numericAmount = Number(amount || 0);
  const numericMaxAmount = Number(activeStandard?.maxAmount ?? 0);
  const isExceeded = Boolean(activeStandard) && Number.isFinite(numericAmount) && numericAmount > numericMaxAmount;
  const exceededAmount = isExceeded ? (numericAmount - numericMaxAmount).toFixed(2) : "0.00";
  const hasPositiveAmount = Number.isFinite(numericAmount) && numericAmount > 0;

  const handleSave = () => {
-    onSave({ expenseTypeId, expenseDate, amount, description });
+    onSave({ expenseTypeId, expenseDate, amount, description, assetPriorApprovalBasis });
  };

  return (
@@ -121,6 +139,9 @@ export function ReimbursementItemEditor({
              </option>
            ))}
          </select>
+          {selectedExpenseType?.description ? (
+            <p className="text-xs text-zinc-500">{selectedExpenseType.description}</p>
+          ) : null}
        </div>

        <div className="space-y-1">
@@ -162,8 +183,30 @@ export function ReimbursementItemEditor({
              超出费用标准 ¥{activeStandard?.maxAmount}，超出 ¥{exceededAmount}
            </p>
          ) : null}
+          {shouldWarnOfficeEquipment ? (
+            <p className="text-xs text-amber-600">
+              该金额通常应选择办公电子设备并填写事前批准依据。
+            </p>
+          ) : null}
        </div>

+        {isAssetExpense ? (
+          <div className="space-y-1 md:col-span-4">
+            <label className="text-xs text-zinc-600" htmlFor="assetPriorApprovalBasis">
+              事前批准依据
+            </label>
+            <Textarea
+              data-testid="reimbursement-item-asset-approval-basis"
+              disabled={isPending}
+              id="assetPriorApprovalBasis"
+              onChange={(event) => setAssetPriorApprovalBasis(event.target.value)}
+              placeholder="填写批准人、批准时间和简短依据"
+              rows={2}
+              value={assetPriorApprovalBasis}
+            />
+          </div>
+        ) : null}
+
        <div className="space-y-1 md:col-span-4">
          <label className="text-xs text-zinc-600" htmlFor="itemDescription">
            说明
@@ -187,7 +230,8 @@ export function ReimbursementItemEditor({
            !expenseTypeId ||
            !expenseDate ||
            !amount.trim() ||
-            !hasPositiveAmount
+            !hasPositiveAmount ||
+            (isAssetExpense && !assetPriorApprovalBasis.trim())
          }
          onClick={handleSave}
          type="button"
@@ -2,6 +2,8 @@ import { mkdirSync } from "node:fs";
 import path from "node:path";
 import { expect, test, type Browser, type Page, type Route } from "@playwright/test";

+test.use({ serviceWorkers: "block" });
+
 const ROOT_DIR = path.resolve(process.cwd(), "..");
 const SCREENSHOT_DIR = path.join(ROOT_DIR, "output/playwright/r111-invoice-reimbursement");
 const WECOM_UA =
@@ -63,6 +65,26 @@ function buildExpenseTypes() {
        code: "business_client_meal",
        name: "业务招待",
        category: "expense",
+        description: null,
+        requiresInvoice: true,
+        enabled: true,
+      },
+      {
+        id: "expense-type-office-supplies-r111",
+        code: "office_supplies",
+        name: "办公用品",
+        category: "office",
+        description: "按本条明细金额判断，多件同类分开记。",
+        requiresInvoice: true,
+        enabled: true,
+      },
+      {
+        id: "expense-type-assets-r111",
+        code: "assets_office_electronics",
+        name: "办公电子设备",
+        category: "assets",
+        description: "2,000 元及以上通常选本类型，不等同于会计固定资产标准。",
+        requiresInvoice: true,
        enabled: true,
      },
    ],
@@ -163,6 +185,10 @@ function buildReimbursementState() {
    availableInvoices: [buildAvailableInvoice()],
    failedInvoices: [buildFailedInvoice()],
    statusPollCount: 0,
+    bindRequests: [] as Array<{ reimbursementId?: string; linkedItemId?: string }>,
+    submitRequestCount: 0,
+    invoiceGuardEnabled: false,
+    detailItems: null as null | Array<Record<string, unknown>>,
  };
 }

@@ -209,7 +235,8 @@ function buildReimbursementDetail(state: ReturnType<typeof buildReimbursementSta
    },
    approvalHistory: [],
    riskFlags: [],
-    items: [
+    invoiceGuardEnabled: state.invoiceGuardEnabled,
+    items: state.detailItems ?? [
      {
        id: "item-r111",
        expenseTypeId: "expense-type-r111",
@@ -360,13 +387,23 @@ async function mockApis(page: Page, state: ReturnType<typeof buildReimbursementS
    if (pathName === `/api/reimbursements/${reimbursementId}/precheck`) {
      await fulfillJson(route, {
        decision: "pass",
+        matchedBudgetControlRule: null,
        standardChecks: [],
        budget: null,
        riskFlags: [],
+        warnings: [],
+        blockingReasons: [],
+        nextActions: ["可直接提交"],
      });
      return;
    }

+    if (pathName === `/api/reimbursements/${reimbursementId}/submit` && request.method() === "POST") {
+      state.submitRequestCount += 1;
+      await fulfillJson(route, { id: reimbursementId, status: "reviewing" });
+      return;
+    }
+
    if (pathName === `/api/reimbursements/${reimbursementId}/attachments` && request.method() === "POST") {
      state.attachments = [buildAttachment()];
      await fulfillJson(route, { items: state.attachments });
@@ -483,6 +520,7 @@ async function mockApis(page: Page, state: ReturnType<typeof buildReimbursementS
    }

    if (pathName === `/api/invoice-pool/${pendingInvoiceId}/bind`) {
+      state.bindRequests.push(request.postDataJSON());
      state.invoices = [buildInvoice(), buildUnlinkedInvoice()];
      await fulfillJson(route, {
        id: pendingInvoiceId,
@@ -697,6 +735,91 @@ test.describe("R111 国内报销发票与附件双端体验", () => {
    await page.screenshot({ path: screenshotPath("pc-reimbursement-detail.png"), fullPage: true });
  });

+  test("B1/B2 在 PC 和移动端显示设备提示并要求明确关联明细", async ({ page }) => {
+    const state = buildReimbursementState();
+    state.invoiceGuardEnabled = true;
+    state.detailItems = [{
+      id: "item-r111",
+      expenseTypeId: "expense-type-office-supplies-r111",
+      expenseDate: "2026-05-08",
+      amount: "2000.00",
+      description: "合成办公配件",
+      assetPriorApprovalBasis: null,
+      expenseType: {
+        id: "expense-type-office-supplies-r111",
+        code: "office_supplies",
+        name: "办公用品",
+        category: "office",
+        enabled: true,
+        requiresInvoice: true,
+      },
+    }];
+    await mockApis(page, state);
+    await login(page);
+    await page.goto(`/reimbursements/${reimbursementId}`);
+
+    await expect(page.getByText("该金额通常应选择办公电子设备并填写事前批准依据。")).toBeVisible();
+    await page.getByTestId("reimbursement-item-add").click();
+    await page.locator("#expenseTypeId").selectOption("expense-type-assets-r111");
+    await expect(page.getByTestId("reimbursement-item-asset-approval-basis")).toBeVisible();
+    await expect(page.getByText("2,000 元及以上通常选本类型，不等同于会计固定资产标准。")).toBeVisible();
+
+    await page.getByTestId("reimbursement-invoice-add").click();
+    const invoiceDialog = page.getByTestId("reimbursement-invoice-dialog");
+    await invoiceDialog.locator("input[type='checkbox']").first().check();
+    await expect(invoiceDialog.getByText("请选择该发票对应的费用明细。")).toBeVisible();
+    const bindButton = invoiceDialog.getByRole("button", { name: "添加选中发票" });
+    await expect(bindButton).toBeDisabled();
+    await invoiceDialog.getByLabel("关联费用明细").selectOption("item-r111");
+    await expect(bindButton).toBeEnabled();
+
+    await page.getByTestId("reimbursement-invoice-upload-file").setInputFiles({
+      name: "待识别办公发票.pdf",
+      mimeType: "application/pdf",
+      buffer: Buffer.from("%PDF r111 guarded invoice"),
+    });
+    await invoiceDialog.getByLabel("新上传发票关联明细").selectOption("item-r111");
+    await page.getByTestId("reimbursement-invoice-upload-submit").click();
+    await expect.poll(() => state.bindRequests).toContainEqual({
+      reimbursementId,
+      linkedItemId: "item-r111",
+    });
+
+    await page.keyboard.press("Escape");
+    await page.setViewportSize({ width: 390, height: 844 });
+    await page.goto(`/mobile/reimbursements/${reimbursementId}`);
+    await expect(page.getByText("该金额通常应选择办公电子设备并填写事前批准依据。")).toBeVisible();
+    await page.getByRole("button", { name: "新增", exact: true }).click();
+    await page.getByLabel("费用类型").selectOption("expense-type-assets-r111");
+    await expect(page.getByText("事前批准依据", { exact: true })).toBeVisible();
+
+    state.invoiceGuardEnabled = false;
+    state.invoices = [];
+    state.detailItems = [{
+      id: "allowance-item-r111",
+      expenseTypeId: "expense-type-allowance-r111",
+      expenseDate: "2026-05-08",
+      amount: "100.00",
+      description: "1 天 × 100 元/天",
+      assetPriorApprovalBasis: null,
+      expenseType: {
+        id: "expense-type-allowance-r111",
+        code: "travel_meal",
+        name: "伙食补助费",
+        category: "travel",
+        enabled: true,
+        requiresInvoice: false,
+      },
+    }];
+    await page.setViewportSize({ width: 1440, height: 960 });
+    await page.goto(`/reimbursements/${reimbursementId}`);
+    await expect(page.getByRole("button", { name: "提交报销", exact: true })).toBeVisible();
+    await expect(page.getByText("提交审批", { exact: true })).toBeVisible();
+    await expect(page.getByTestId("reimbursement-overview").getByText("添加发票", { exact: true })).toHaveCount(0);
+    await page.getByRole("button", { name: "提交报销", exact: true }).click();
+    await expect.poll(() => state.submitRequestCount).toBe(1);
+  });
+
  test("企业微信手机端保持移动布局，发票和附件能力与 PC 一致", async ({ browser }) => {
    const state = buildReimbursementState();
    const mobile = await newWecomPage(browser);
@@ -149,6 +149,7 @@ INVOICE_ARCHIVE_BATCH_SIZE=200
 # ===== 预算 / 费控 =====
 BUDGET_CONTROL_MODE=warn
 BUDGET_PRECHECK_ENABLED=false
+REIMBURSEMENT_INVOICE_GUARD_ENABLED=false
 PAYMENT_BATCH_ENABLED=true

 # ===== 周边集成 / ERP =====
@@ -19,6 +19,7 @@
      "AUTH_LOGIN_LOCK_SECONDS",
      "BUDGET_CONTROL_MODE",
      "BUDGET_PRECHECK_ENABLED",
+      "REIMBURSEMENT_INVOICE_GUARD_ENABLED",
      "CLIENT_DIST_DIR",
      "CONFIDENTIAL_DOC_REFS_ENABLED",
      "COOKIE_SECURE",
@@ -187,3 +187,10 @@
 - 前端按单公司表达公司信息和企业银行账户：正常状态不要求用户选择公司，也不展示无业务价值的多公司配置复杂度。
 - `LegalEntity` 及其外键继续作为成本中心、供应商、付款账户等内部账务和主数据关联锚点；单公司体验不等于删除后端关系模型或迁移历史数据。
 - 异常存在多条启用公司信息时必须停止自动关联并提示管理员治理，不得静默选择、自动合并或删除记录。
+
+### R-7 报销费用类型与票据门禁
+- “客户招待”统一为“业务招待费”；“培训会议”停止新选并拆为“会议费”“培训费”；“IT 硬件”停止新选，低值配件使用“办公用品”，需登记的选择“办公电子设备”。停用类型保留历史，不迁移旧明细语义。
+- 办公用品与办公电子设备按单条明细金额 `2,000 元`作选类提示；该金额不等同于会计固定资产确认标准。达到金额仍选择办公用品时只提示员工和财务复核，不自动改类或阻断提交。
+- assets 个人报销属于经事前批准的例外；明细必须填写批准人、批准时间和简短依据。当前不强制关联采购申请，也不自动建资产卡。
+- 伙食补助费和市内交通补助费不要求发票；其他首期启用费用类型默认需要有效票据。免票不等于免除补助算式、业务说明、审批或必要附件。
+- 票据—明细强关联和票面金额提交门禁使用独立双闸逐步启用。开启时每张有效发票必须明确选择明细，仅对需票明细校验缺票及申报金额高于票面合计；关闭只回退门禁，不删除已建立的关联数据。
@@ -152,6 +152,8 @@ R5 公网验收后确认：正式发票/OCR 上传入口只接受 PDF 发票文
 - 已退款、公司直接支付或由他人承担的金额不得重复报销。发生部分退款时，只能申报扣除退款后的个人实际承担金额，并附情况说明。
 - 确实无法提供支付截图时，员工必须上传情况说明；财务可以退回补充，也可以在有其他充分证据时例外接受并留痕。不得伪造、补造或借用他人支付凭证。
 - OCR 只辅助识别发票字段、匹配和查重，不判断支付真实性、费用合理性或发票法律状态。财务复核时必须同时查看明细金额、PDF 原件和个人支付证明；三者不一致时退回更正或补充说明。
+- 每张有效发票应关联到一条明确费用明细。一条明细只表达同一费用类型、同一发生日期和同一业务支出；采购物品还应是一件或一批同类物品，不同日期、不同支出或需要分别判断设备提示的多件物品应拆分。
+- 票据—明细门禁启用后，需票明细没有有效发票或申报金额高于关联票面合计时阻断提交；两项包干补助不参加票面比较。关闭门禁不会删除或解绑已经建立的关联关系。
 - 财务付款凭证号、付款日期、付款渠道和付款回单属于审批通过后的财务处理，不是员工提交报销时填写的个人支付证明。

 ### 差旅补助规定
@@ -163,7 +163,7 @@ BIZ8 阶段的费用提示只作为填报辅助和审批关注提醒，不扩展

 - 报销单只有一条明细时，发票自动加入该明细。
 - 报销单有多条明细时，优先按发票金额唯一匹配明细金额。
- 金额无法唯一匹配但发票金额存在时，可自动创建一条新明细，并提示用户确认费用类型和说明。
+- 票据—明细门禁关闭时，金额无法唯一匹配但发票金额存在可沿用自动创建明细的兼容路径，并提示用户确认费用类型和说明；门禁开启后必须由员工明确选择已有明细，不再静默自动创建。
 - 发票金额缺失时，不自动创建明细，提示用户先补全发票信息或手工创建明细。
 - 一张发票可按业务规则关联一条或多条明细；首批优先支持一张发票绑定一条明细，复杂拆分后续单独设计。

@@ -137,6 +137,7 @@ INTEGRATION_OUTBOX_RETRY_SECONDS="120"

 # R12 lite feature gates
 BUDGET_PRECHECK_ENABLED=false
+REIMBURSEMENT_INVOICE_GUARD_ENABLED=false
 PAYMENT_BATCH_ENABLED=false
 PORTAL_HOME_ENABLED=false
 GLOBAL_SEARCH_ENABLED=false
@@ -0,0 +1,9 @@
+ALTER TABLE "expense_types"
+ADD COLUMN "requires_invoice" BOOLEAN NOT NULL DEFAULT true;
+
+ALTER TABLE "reimbursement_items"
+ADD COLUMN "asset_prior_approval_basis" TEXT;
+
+UPDATE "expense_types"
+SET "requires_invoice" = false
+WHERE "code" IN ('travel_meal', 'travel_local_transport_allowance');
@@ -892,6 +892,7 @@ model ExpenseType {
  category             ExpenseCategory
  sort_order           Int
  account_code_default String?
+  requires_invoice     Boolean         @default(true)
  is_system_default    Boolean         @default(false)
  enabled              Boolean         @default(true)

@@ -1500,6 +1501,7 @@ model ReimbursementItem {
  expense_date     DateTime @db.Date
  amount           Decimal  @db.Decimal(14, 2)
  description      String
+  asset_prior_approval_basis String?

  created_at DateTime @default(now())
  created_by String?  @db.Uuid
@@ -249,6 +249,7 @@ function getConfig() {

    budgetControlMode: process.env.BUDGET_CONTROL_MODE ?? "warn",
    budgetPrecheckEnabled: process.env.BUDGET_PRECHECK_ENABLED === "true",
+    reimbursementInvoiceGuardEnabled: process.env.REIMBURSEMENT_INVOICE_GUARD_ENABLED === "true",
    paymentBatchEnabled: process.env.PAYMENT_BATCH_ENABLED === "true",
    portalHomeEnabled: process.env.PORTAL_HOME_ENABLED === "true",
    globalSearchEnabled: process.env.GLOBAL_SEARCH_ENABLED === "true",
@@ -15,6 +15,7 @@ const CREATE_BODY_SCHEMA = z.object({
  category: z.enum(["travel", "rd", "production", "office", "business", "assets", "other"]),
  sortOrder: z.number().int().min(0).max(10000),
  accountCodeDefault: z.string().trim().max(50).optional(),
+  requiresInvoice: z.boolean().optional(),
  enabled: z.boolean().optional(),
 });

@@ -79,6 +80,7 @@ function mapExpenseType(item) {
    category: item.category,
    sortOrder: item.sort_order,
    accountCodeDefault: item.account_code_default,
+    requiresInvoice: item.requires_invoice,
    isSystemDefault: item.is_system_default,
    enabled: item.enabled,
    createdAt: item.created_at?.toISOString?.() ?? null,
@@ -108,6 +110,7 @@ async function expenseTypesRoutes(fastify) {
          category: true,
          sort_order: true,
          account_code_default: true,
+          requires_invoice: true,
          is_system_default: true,
          enabled: true,
          created_at: true,
@@ -142,6 +145,7 @@ async function expenseTypesRoutes(fastify) {
              category: body.category,
              sort_order: body.sortOrder,
              account_code_default: body.accountCodeDefault ?? null,
+              requires_invoice: body.requiresInvoice ?? true,
              enabled: body.enabled ?? true,
              created_by: request.employee.id,
              updated_by: request.employee.id,
@@ -159,6 +163,7 @@ async function expenseTypesRoutes(fastify) {
              extra: {
                code: expenseType.code,
                name: expenseType.name,
+                requiresInvoice: expenseType.requires_invoice,
                enabled: expenseType.enabled,
              },
            }),
@@ -241,6 +246,9 @@ async function expenseTypesRoutes(fastify) {
          if (typeof body.enabled === "boolean" && body.enabled !== current.enabled) {
            changes.enabled = { before: current.enabled, after: body.enabled };
          }
+          if (typeof body.requiresInvoice === "boolean" && body.requiresInvoice !== current.requires_invoice) {
+            changes.requiresInvoice = { before: current.requires_invoice, after: body.requiresInvoice };
+          }

          const expenseType = await tx.expenseType.update({
            where: { id: expenseTypeId },
@@ -253,6 +261,9 @@ async function expenseTypesRoutes(fastify) {
                ? { account_code_default: body.accountCodeDefault }
                : {}),
              ...(typeof body.enabled === "boolean" ? { enabled: body.enabled } : {}),
+              ...(typeof body.requiresInvoice === "boolean"
+                ? { requires_invoice: body.requiresInvoice }
+                : {}),
              updated_at: now,
              updated_by: request.employee.id,
            },
@@ -293,4 +304,3 @@ async function expenseTypesRoutes(fastify) {
 }

 module.exports = expenseTypesRoutes;
-
@@ -20,6 +20,7 @@ const { registerInvoicePoolReadRoutes } = require("./invoicePool/read");
 const { normalizeInvoiceResponse } = require("./invoicePool/shared/mappers");
 const { buildInvoiceDetailSelect } = require("./invoicePool/shared/selects");
 const { writeBuffer } = require("../services/storage");
+const { FEATURE_FLAG_KEYS, evaluateFeatureFlag } = require("../services/featureFlags");
 const {
  mapInvoiceUnavailableReason,
  resolveInvoiceAvailability,
@@ -1573,7 +1574,7 @@ async function invoicePoolRoutes(fastify) {

            const { reimbursementId, linkedItemId } = parsedBody.data;
            const reimbursementRows = await tx.$queryRaw`
-              SELECT id, owner_id, submitter_id, status, reimbursement_date
+              SELECT id, owner_id, submitter_id, department_id, status, reimbursement_date
              FROM "reimbursement_forms"
              WHERE id = ${reimbursementId}::uuid
              FOR UPDATE
@@ -1616,6 +1617,22 @@ async function invoicePoolRoutes(fastify) {
              });
            }

+            const invoiceGuardGate = await evaluateFeatureFlag({
+              prisma: tx,
+              config: fastify.config,
+              flagKey: FEATURE_FLAG_KEYS.reimbursementInvoiceGuard,
+              departmentId: reimbursement.department_id ?? null,
+              strictDepartment: true,
+            });
+            if (invoiceGuardGate.enabled && !linkedItemId) {
+              throw new AppError({
+                code: "VALID_001",
+                message: "参数校验失败",
+                statusCode: 400,
+                details: { linkedItemId: "required_when_invoice_guard_enabled" },
+              });
+            }
+
            const resolvedLink = await resolveInvoiceLinkedItem(tx, {
              reimbursementId,
              reimbursementDate: reimbursement.reimbursement_date,
@@ -168,6 +168,7 @@ const REIMBURSEMENT_ITEM_BODY_SCHEMA = z.object({
  expenseDate: z.string().regex(/^\d{4}-\d{2}-\d{2}$/),
  amount: z.string().regex(/^\d+(\.\d{1,2})?$/),
  description: z.string().trim().min(1).max(500),
+  assetPriorApprovalBasis: z.string().trim().max(500).nullable().optional(),
 });

 const DATE_ONLY_QUERY_SCHEMA = z.string().regex(/^\d{4}-\d{2}-\d{2}$/);
@@ -1094,6 +1095,7 @@ function mapCreatedReimbursementItem(item) {
    expenseDate: toDateOnlyString(item.expense_date),
    amount: toMoneyString(item.amount),
    description: item.description ?? null,
+    assetPriorApprovalBasis: item.asset_prior_approval_basis ?? null,
    expenseType: item.expense_type
      ? {
        id: item.expense_type.id,
@@ -1101,6 +1103,7 @@ function mapCreatedReimbursementItem(item) {
        name: item.expense_type.name,
        category: item.expense_type.category,
        enabled: item.expense_type.enabled,
+        requiresInvoice: item.expense_type.requires_invoice,
      }
      : null,
  };
@@ -2409,6 +2412,7 @@ async function reimbursementRoutes(fastify) {
              expense_date: true,
              amount: true,
              description: true,
+              asset_prior_approval_basis: true,
              expense_type: {
                select: {
                  id: true,
@@ -2416,6 +2420,7 @@ async function reimbursementRoutes(fastify) {
                  name: true,
                  category: true,
                  enabled: true,
+                  requires_invoice: true,
                },
              },
            },
@@ -2645,6 +2650,13 @@ async function reimbursementRoutes(fastify) {
      });
      const travelItems = reimbursement.items.filter((item) => item.expense_type?.category === "travel");
      const isTravelReimbursement = Boolean(reimbursement.linked_travel_request_id || travelItems.length);
+      const invoiceGuardGate = await evaluateFeatureFlag({
+        prisma: fastify.prisma,
+        config: fastify.config,
+        flagKey: FEATURE_FLAG_KEYS.reimbursementInvoiceGuard,
+        departmentId: reimbursement.department_id ?? null,
+        strictDepartment: true,
+      });

      return sendData(reply, request, {
        id: reimbursement.id,
@@ -2696,6 +2708,7 @@ async function reimbursementRoutes(fastify) {
          expenseDate: item.expense_date?.toISOString?.()?.slice(0, 10) ?? null,
          amount: toMoneyString(item.amount),
          description: item.description,
+          assetPriorApprovalBasis: item.asset_prior_approval_basis ?? null,
          expenseType: item.expense_type
            ? {
              id: item.expense_type.id,
@@ -2703,6 +2716,7 @@ async function reimbursementRoutes(fastify) {
              name: item.expense_type.name,
              category: item.expense_type.category,
              enabled: item.expense_type.enabled,
+              requiresInvoice: item.expense_type.requires_invoice,
            }
            : null,
        })),
@@ -2740,6 +2754,7 @@ async function reimbursementRoutes(fastify) {
        }),
        approvalHistory: buildApprovalHistory(latestWorkflowInstance, approvalHistoryRows),
        riskFlags: riskFlags.map(buildPersistedRiskFlag),
+        invoiceGuardEnabled: invoiceGuardGate.enabled,
      });
    },
  );
@@ -3642,7 +3657,7 @@ async function reimbursementRoutes(fastify) {

        const expenseType = await tx.expenseType.findUnique({
          where: { id: body.expenseTypeId },
-          select: { id: true, enabled: true },
+          select: { id: true, enabled: true, category: true },
        });
        if (!expenseType || !expenseType.enabled) {
          throw new AppError({
@@ -3652,6 +3667,14 @@ async function reimbursementRoutes(fastify) {
            details: { expenseTypeId: "invalid_or_disabled" },
          });
        }
+        if (expenseType.category === "assets" && !body.assetPriorApprovalBasis?.trim()) {
+          throw new AppError({
+            code: "VALID_001",
+            message: "参数校验失败",
+            statusCode: 400,
+            details: { assetPriorApprovalBasis: "required_for_assets" },
+          });
+        }

        const created = await tx.reimbursementItem.create({
          data: {
@@ -3660,6 +3683,8 @@ async function reimbursementRoutes(fastify) {
            expense_date: parseDateOnlyString(body.expenseDate),
            amount: body.amount,
            description: body.description,
+            asset_prior_approval_basis:
+              expenseType.category === "assets" ? body.assetPriorApprovalBasis.trim() : null,
            created_by: request.employee.id,
            updated_by: request.employee.id,
          },
@@ -3669,6 +3694,7 @@ async function reimbursementRoutes(fastify) {
            expense_date: true,
            amount: true,
            description: true,
+            asset_prior_approval_basis: true,
          },
        });

@@ -3687,6 +3713,7 @@ async function reimbursementRoutes(fastify) {
          expenseDate: result.item.expense_date.toISOString().slice(0, 10),
          amount: toMoneyString(result.item.amount),
          description: result.item.description,
+          assetPriorApprovalBasis: result.item.asset_prior_approval_basis ?? null,
        },
        totalAmount: toMoneyString(result.totalAmount),
      });
@@ -3773,7 +3800,7 @@ async function reimbursementRoutes(fastify) {
            id: parsedItemId.data,
            reimbursement_id: reimbursementId,
          },
-          select: { id: true },
+          select: { id: true, expense_type_id: true, asset_prior_approval_basis: true },
        });
        if (!item) {
          throw new AppError({
@@ -3783,10 +3810,10 @@ async function reimbursementRoutes(fastify) {
          });
        }

-        if (typeof parsedBody.data.expenseTypeId === "string") {
+        const targetExpenseTypeId = parsedBody.data.expenseTypeId ?? item.expense_type_id;
        const expenseType = await tx.expenseType.findUnique({
-            where: { id: parsedBody.data.expenseTypeId },
-            select: { id: true, enabled: true },
+          where: { id: targetExpenseTypeId },
+          select: { id: true, enabled: true, category: true },
        });
        if (!expenseType || !expenseType.enabled) {
          throw new AppError({
@@ -3796,6 +3823,17 @@ async function reimbursementRoutes(fastify) {
            details: { expenseTypeId: "invalid_or_disabled" },
          });
        }
+        const targetApprovalBasis =
+          parsedBody.data.assetPriorApprovalBasis === undefined
+            ? item.asset_prior_approval_basis
+            : parsedBody.data.assetPriorApprovalBasis;
+        if (expenseType.category === "assets" && !(targetApprovalBasis ?? "").trim()) {
+          throw new AppError({
+            code: "VALID_001",
+            message: "参数校验失败",
+            statusCode: 400,
+            details: { assetPriorApprovalBasis: "required_for_assets" },
+          });
        }

        const updated = await tx.reimbursementItem.update({
@@ -3813,6 +3851,10 @@ async function reimbursementRoutes(fastify) {
            ...(typeof parsedBody.data.description === "string"
              ? { description: parsedBody.data.description.trim() }
              : {}),
+            asset_prior_approval_basis:
+              expenseType.category === "assets"
+                ? targetApprovalBasis.trim()
+                : null,
            updated_by: request.employee.id,
          },
          select: {
@@ -3821,6 +3863,7 @@ async function reimbursementRoutes(fastify) {
            expense_date: true,
            amount: true,
            description: true,
+            asset_prior_approval_basis: true,
          },
        });

@@ -3839,6 +3882,7 @@ async function reimbursementRoutes(fastify) {
          expenseDate: result.item.expense_date.toISOString().slice(0, 10),
          amount: toMoneyString(result.item.amount),
          description: result.item.description,
+          assetPriorApprovalBasis: result.item.asset_prior_approval_basis ?? null,
        },
        totalAmount: toMoneyString(result.totalAmount),
      });
@@ -3982,7 +4026,18 @@ async function reimbursementRoutes(fastify) {
        const reimbursementItems = await tx.reimbursementItem.findMany({
          where: { reimbursement_id: reimbursementId },
          orderBy: [{ created_at: "asc" }, { id: "asc" }],
-          select: { id: true, amount: true },
+          select: {
+            id: true,
+            amount: true,
+            asset_prior_approval_basis: true,
+            expense_type: {
+              select: { code: true, category: true, requires_invoice: true },
+            },
+            invoice_pool_items: {
+              where: { status: "bound" },
+              select: { id: true, total_amount: true },
+            },
+          },
        });
        if (!reimbursementItems.length) {
          throw new AppError({
@@ -4003,6 +4058,77 @@ async function reimbursementRoutes(fastify) {
            details: { items: "positive_amount_required", itemIds: invalidAmountItems },
          });
        }
+        const missingAssetApprovalItemIds = reimbursementItems
+          .filter(
+            (item) =>
+              item.expense_type.category === "assets" &&
+              !item.asset_prior_approval_basis?.trim(),
+          )
+          .map((item) => item.id);
+        if (missingAssetApprovalItemIds.length) {
+          throw new AppError({
+            code: "VALID_001",
+            message: "参数校验失败",
+            statusCode: 400,
+            details: {
+              items: "asset_prior_approval_basis_required",
+              itemIds: missingAssetApprovalItemIds,
+            },
+          });
+        }
+
+        const invoiceGuardGate = await evaluateFeatureFlag({
+          prisma: tx,
+          config: fastify.config,
+          flagKey: FEATURE_FLAG_KEYS.reimbursementInvoiceGuard,
+          departmentId: reimbursement.department_id ?? null,
+          strictDepartment: true,
+        });
+        if (invoiceGuardGate.enabled) {
+          const unlinkedBoundInvoiceCount = await tx.invoicePool.count({
+            where: {
+              linked_reimbursement_id: reimbursementId,
+              linked_item_id: null,
+              status: "bound",
+            },
+          });
+          const missingInvoiceItemIds = [];
+          const amountExceededItems = [];
+          for (const item of reimbursementItems) {
+            if (!item.expense_type.requires_invoice) continue;
+            const validInvoices = item.invoice_pool_items.filter(
+              (invoice) => invoice.total_amount != null,
+            );
+            if (!validInvoices.length) {
+              missingInvoiceItemIds.push(item.id);
+              continue;
+            }
+            const invoiceTotal = validInvoices.reduce(
+              (sum, invoice) => sum.plus(invoice.total_amount),
+              new Prisma.Decimal(0),
+            );
+            if (new Prisma.Decimal(item.amount).gt(invoiceTotal)) {
+              amountExceededItems.push({
+                itemId: item.id,
+                declaredAmount: toMoneyString(item.amount),
+                invoiceTotal: invoiceTotal.toFixed(2),
+              });
+            }
+          }
+          if (unlinkedBoundInvoiceCount || missingInvoiceItemIds.length || amountExceededItems.length) {
+            throw new AppError({
+              code: "VALID_001",
+              message: "参数校验失败",
+              statusCode: 400,
+              details: {
+                items: "invoice_item_guard_failed",
+                unlinkedInvoiceCount: unlinkedBoundInvoiceCount,
+                missingInvoiceItemIds,
+                amountExceededItems,
+              },
+            });
+          }
+        }

        reimbursement.total_amount = await recomputeTotalAmount(
          tx,
@@ -4058,7 +4184,10 @@ async function reimbursementRoutes(fastify) {
            status: "bound",
          },
        });
-        if (boundInvoiceCount < 1) {
+        const requiresAnyInvoice = reimbursementItems.some(
+          (item) => item.expense_type.requires_invoice,
+        );
+        if (!invoiceGuardGate.enabled && requiresAnyInvoice && boundInvoiceCount < 1) {
          throw new AppError({
            code: "VALID_001",
            message: "参数校验失败",
@@ -3,54 +3,69 @@ require("dotenv/config");
 const { createPrismaClient } = require("../prismaClient");

 const ENABLED_EXPENSE_TYPES = [
-  { code: "travel_airfare", name: "机票", category: "travel" },
-  { code: "travel_train", name: "火车票", category: "travel" },
-  { code: "travel_taxi", name: "打车费", category: "travel" },
-  { code: "travel_hotel", name: "住宿费", category: "travel" },
-  { code: "travel_bus", name: "大巴车票", category: "travel" },
-  { code: "travel_meal", name: "伙食补助费", category: "travel" },
+  { code: "travel_airfare", name: "机票", category: "travel", description: "出差乘坐飞机发生的费用；请上传正式票据并填写对应行程。" },
+  { code: "travel_train", name: "火车票", category: "travel", description: "出差乘坐火车发生的费用；请上传正式票据并填写对应行程。" },
+  { code: "travel_taxi", name: "打车费", category: "travel", description: "出差期间必要的出租车或网约车费用；请上传正式票据并说明行程。" },
+  { code: "travel_hotel", name: "住宿费", category: "travel", description: "出差住宿费用；请上传正式票据并填写住宿日期。" },
+  { code: "travel_bus", name: "大巴车票", category: "travel", description: "出差乘坐城际大巴或客车发生的费用；请上传正式票据并填写对应行程。" },
+  { code: "travel_meal", name: "伙食补助费", category: "travel", description: "按符合条件的出差天数计算，无需发票；说明中填写日期范围、天数、标准和算式。", requiresInvoice: false },
  {
    code: "travel_local_transport_allowance",
    name: "市内交通补助费",
    category: "travel",
+    description: "按符合条件的出差天数计算，无需发票；说明中填写日期范围、天数、标准和算式。",
+    requiresInvoice: false,
  },
-  { code: "travel_fuel", name: "油费", category: "travel" },
-  { code: "travel_toll", name: "过路费", category: "travel" },
-  { code: "travel_parking", name: "停车费", category: "travel" },
-  { code: "travel_visa", name: "签证费", category: "travel" },
-  { code: "rd_materials", name: "研发材料", category: "rd" },
-  { code: "rd_testing", name: "测试费用", category: "rd" },
-  { code: "rd_prototype", name: "样机制作", category: "rd" },
-  { code: "rd_software", name: "软件订阅", category: "rd" },
-  { code: "rd_external_service", name: "外部技术服务", category: "rd" },
-  { code: "production_raw_material", name: "生产原材料", category: "production" },
-  { code: "production_processing", name: "加工费", category: "production" },
-  { code: "production_quality", name: "质量检测", category: "production" },
-  { code: "production_maintenance", name: "设备维护", category: "production" },
-  { code: "production_energy", name: "生产能耗", category: "production" },
-  { code: "office_stationery", name: "文具耗材", category: "office" },
-  { code: "office_supplies", name: "办公用品", category: "office" },
-  { code: "office_property_fee", name: "物业费用", category: "office" },
-  { code: "office_communication", name: "通讯费用", category: "office" },
-  { code: "office_postal", name: "邮寄快递", category: "office" },
-  { code: "office_cleaning", name: "保洁服务", category: "office" },
-  { code: "business_client_meal", name: "客户招待", category: "business" },
-  { code: "business_gift", name: "商务礼品", category: "business" },
-  { code: "business_event", name: "活动执行", category: "business" },
-  { code: "business_marketing", name: "营销投放", category: "business" },
-  { code: "business_training", name: "培训会议", category: "business" },
-  { code: "assets_equipment", name: "设备采购", category: "assets" },
-  { code: "assets_furniture", name: "家具采购", category: "assets" },
-  { code: "assets_it_hardware", name: "IT 硬件", category: "assets" },
-  { code: "utilities", name: "水电费", category: "other" },
-  { code: "rent", name: "房租租赁费", category: "other" },
-  { code: "other_misc", name: "其他杂项", category: "other" },
+  { code: "travel_fuel", name: "油费", category: "travel", description: "经批准自驾或公务用车发生的燃油费用；请上传正式票据并说明行程。" },
+  { code: "travel_toll", name: "过路费", category: "travel", description: "经批准自驾或公务用车发生的通行费用；请上传正式票据并说明行程。" },
+  { code: "travel_parking", name: "停车费", category: "travel", description: "出差或公务期间发生的停车费用；请上传正式票据并说明事由。" },
+  { code: "travel_visa", name: "签证费", category: "travel", description: "经批准的出境公务签证费用；请上传正式票据并说明对应事项。" },
+  { code: "rd_materials", name: "研发材料", category: "rd", description: "研发活动直接使用的材料费用；请上传正式票据并说明项目和用途。" },
+  { code: "rd_testing", name: "测试费用", category: "rd", description: "研发测试、检验或认证费用；请上传正式票据并说明项目和测试内容。" },
+  { code: "rd_prototype", name: "样机制作", category: "rd", description: "研发样机、试制件制作费用；请上传正式票据并说明项目和用途。" },
+  { code: "rd_software", name: "软件订阅", category: "rd", description: "研发使用的软件许可或订阅费用；请上传正式票据并说明使用期限和用途。" },
+  { code: "rd_external_service", name: "外部技术服务", category: "rd", description: "研发相关的外部技术服务费用；请上传正式票据并说明项目、服务内容和验收依据。" },
+  { code: "production_raw_material", name: "生产原材料", category: "production", description: "生产直接使用的原材料费用；请上传正式票据并说明用途。" },
+  { code: "production_processing", name: "加工费", category: "production", description: "委外加工或生产工序费用；请上传正式票据并说明加工内容。" },
+  { code: "production_quality", name: "质量检测", category: "production", description: "生产质量检测、检验或认证费用；请上传正式票据并说明检测对象。" },
+  { code: "production_maintenance", name: "设备维护", category: "production", description: "生产设备维修、保养或维护费用；请上传正式票据并说明设备和事项。" },
+  { code: "production_energy", name: "生产能耗", category: "production", description: "可归属生产活动的能源费用；请上传正式票据并说明期间和用途。" },
+  { code: "office_stationery", name: "文具耗材", category: "office", description: "日常办公文具和消耗品；请上传正式票据并说明用途。" },
+  {
+    code: "office_supplies",
+    name: "办公用品",
+    category: "office",
+    description: "单条明细金额低于 2,000 元的办公用品或低值配件；多件同类物品请分开记载。2,000 元及以上通常选择办公电子设备。",
+  },
+  { code: "office_property_fee", name: "物业费用", category: "office", description: "办公场所物业管理等费用；请上传正式票据并说明费用期间。" },
+  { code: "office_communication", name: "通讯费用", category: "office", description: "经批准的办公通讯费用；请上传正式票据并说明使用人和期间。" },
+  { code: "office_postal", name: "邮寄快递", category: "office", description: "公务文件或物品的邮寄快递费用；请上传正式票据并说明寄送事项。" },
+  { code: "office_cleaning", name: "保洁服务", category: "office", description: "办公场所保洁服务费用；请上传正式票据并说明服务期间。" },
+  { code: "business_client_meal", name: "业务招待费", category: "business", description: "因业务接洽发生的招待费用；请上传正式票据并说明事由和参与对象。" },
+  { code: "business_gift", name: "商务礼品", category: "business", description: "经事前批准的商务礼品费用；请上传正式票据并说明用途和对象。" },
+  { code: "business_event", name: "活动执行", category: "business", description: "经批准的业务活动执行费用；请上传正式票据并说明活动和用途。" },
+  { code: "business_marketing", name: "营销投放", category: "business", description: "经批准的营销推广或广告投放费用；请上传正式票据并说明渠道和期间。" },
+  { code: "business_meeting", name: "会议费", category: "business", description: "经批准举办或参加会议发生的费用；请上传正式票据并说明会议事项。" },
+  { code: "business_training_fee", name: "培训费", category: "business", description: "经批准参加或组织培训发生的费用；请上传正式票据并说明培训事项。" },
+  { code: "assets_equipment", name: "设备采购", category: "assets", description: "经事前批准由个人垫付的通用设备采购；请填写批准人、批准时间和可核验依据。" },
+  { code: "assets_furniture", name: "家具采购", category: "assets", description: "经事前批准由个人垫付的办公家具采购；请填写批准人、批准时间和可核验依据。" },
+  {
+    code: "assets_office_electronics",
+    name: "办公电子设备",
+    category: "assets",
+    description: "单条明细金额达到 2,000 元的办公电子设备通常选择本类型，并填写事前批准依据。该门槛不等同于会计固定资产确认标准。",
+  },
+  { code: "utilities", name: "水电费", category: "other", description: "办公或生产经营相关的水电费用；请上传正式票据并说明费用期间。" },
+  { code: "rent", name: "房租租赁费", category: "other", description: "经批准的场地、设备或其他租赁费用；请上传正式票据并说明租赁事项和期间。" },
+  { code: "other_misc", name: "其他杂项", category: "other", description: "仅用于无法归入现有类型的必要支出；请上传正式票据并完整说明事由。" },
 ];

 const DISABLED_LEGACY_EXPENSE_TYPES = [
  { code: "transport", name: "legacy-交通费", category: "travel" },
  { code: "meal", name: "legacy-餐费", category: "business" },
  { code: "rd", name: "legacy-研发费", category: "rd" },
+  { code: "business_training", name: "培训会议", category: "business" },
+  { code: "assets_it_hardware", name: "IT 硬件", category: "assets" },
 ];

 const DEFAULT_APPROVAL_RULES = [
@@ -281,6 +296,13 @@ const DEFAULT_FEATURE_FLAGS = [
    department_ids: [],
    note: "bootstrap default: force_off",
  },
+  {
+    flag_key: "reimbursement_invoice_guard_v1",
+    override_mode: "force_off",
+    rollout_type: "global",
+    department_ids: [],
+    note: "bootstrap default: force_off",
+  },
  {
    flag_key: "payment_batch_v1",
    override_mode: "force_on",
@@ -540,10 +562,10 @@ async function seedExpenseTypes(prisma) {
      where: { code: item.code },
      update: {
        name: item.name,
-        description: null,
+        description: item.description ?? null,
        category: item.category,
        sort_order: index + 1,
-        account_code_default: null,
+        requires_invoice: item.requiresInvoice ?? true,
        is_system_default: true,
        enabled: item.enabled,
        updated_at: now,
@@ -552,10 +574,11 @@ async function seedExpenseTypes(prisma) {
      create: {
        code: item.code,
        name: item.name,
-        description: null,
+        description: item.description ?? null,
        category: item.category,
        sort_order: index + 1,
        account_code_default: null,
+        requires_invoice: item.requiresInvoice ?? true,
        is_system_default: true,
        enabled: item.enabled,
        created_at: now,
@@ -4,6 +4,7 @@ const FEATURE_FLAG_KEYS = {
  invoiceVerification: "invoice_verification",
  leaveHolidayCalendar: "leave_holiday_calendar",
  budgetPrecheck: "budget_precheck_v1",
+  reimbursementInvoiceGuard: "reimbursement_invoice_guard_v1",
  paymentBatch: "payment_batch_v1",
  portalHome: "portal_home_v1",
  globalSearch: "global_search_v1",
@@ -98,6 +99,10 @@ function resolveEnvGate(config, flagKey) {
    return Boolean(config.budgetPrecheckEnabled);
  }

+  if (flagKey === FEATURE_FLAG_KEYS.reimbursementInvoiceGuard) {
+    return Boolean(config.reimbursementInvoiceGuardEnabled);
+  }
+
  if (flagKey === FEATURE_FLAG_KEYS.paymentBatch) {
    return Boolean(config.paymentBatchEnabled);
  }
@@ -0,0 +1,124 @@
+const Fastify = require("fastify");
+
+const { AppError } = require("../../../src/utils/AppError");
+const expenseTypesRoutes = require("../../../src/routes/expenseTypes");
+
+const ACTOR_ID = "11111111-1111-4111-8111-111111111111";
+const EXPENSE_TYPE_ID = "22222222-2222-4222-8222-222222222222";
+
+function buildRecord(overrides = {}) {
+  return {
+    id: EXPENSE_TYPE_ID,
+    code: "travel_meal",
+    name: "伙食补助费",
+    description: "按公司标准填写补助算式",
+    category: "travel",
+    sort_order: 10,
+    account_code_default: null,
+    requires_invoice: false,
+    is_system_default: true,
+    enabled: true,
+    created_at: new Date("2026-08-29T00:00:00.000Z"),
+    updated_at: new Date("2026-08-29T00:00:00.000Z"),
+    ...overrides,
+  };
+}
+
+async function buildApp() {
+  const app = Fastify();
+  let record = buildRecord();
+  const auditRows = [];
+  const tx = {
+    expenseType: {
+      create: vi.fn(async ({ data }) => {
+        record = buildRecord({ ...data, id: EXPENSE_TYPE_ID, is_system_default: false });
+        return record;
+      }),
+      findUnique: vi.fn(async () => record),
+      update: vi.fn(async ({ data }) => {
+        record = { ...record, ...data };
+        return record;
+      }),
+    },
+    auditLog: {
+      create: vi.fn(async ({ data }) => {
+        auditRows.push(data);
+        return { id: `audit-${auditRows.length}` };
+      }),
+    },
+  };
+  const prisma = {
+    expenseType: {
+      findMany: vi.fn(async () => [record]),
+    },
+    $transaction: vi.fn(async (callback) => callback(tx)),
+  };
+
+  app.decorate("prisma", prisma);
+  app.decorate("authenticate", async (request) => {
+    request.employee = { id: ACTOR_ID, permissionCodes: ["system.settings"] };
+  });
+  app.decorate("requirePermission", () => async (request) => {
+    request.employee = { id: ACTOR_ID, permissionCodes: ["system.settings"] };
+  });
+  app.setErrorHandler((error, request, reply) => {
+    if (error instanceof AppError) {
+      return reply.status(error.statusCode).send({
+        requestId: request.id,
+        error: { code: error.code, message: error.message, details: error.details ?? null },
+      });
+    }
+    return reply.status(500).send({ requestId: request.id, error: { code: "SYS_001" } });
+  });
+  await app.register(expenseTypesRoutes, { prefix: "/api" });
+  return { app, prisma, tx, auditRows, getRecord: () => record };
+}
+
+describe("expense type invoice requirement contract", () => {
+  it("maps requiresInvoice in list responses", async () => {
+    const { app, prisma } = await buildApp();
+    const response = await app.inject({ method: "GET", url: "/api/expense-types?enabled=true" });
+
+    expect(response.statusCode).toBe(200);
+    expect(response.json().data.items).toEqual([
+      expect.objectContaining({ code: "travel_meal", requiresInvoice: false }),
+    ]);
+    expect(prisma.expenseType.findMany).toHaveBeenCalledWith(expect.objectContaining({
+      select: expect.objectContaining({ requires_invoice: true }),
+    }));
+    await app.close();
+  });
+
+  it("persists and audits requiresInvoice on create and update", async () => {
+    const { app, tx, auditRows, getRecord } = await buildApp();
+    const createResponse = await app.inject({
+      method: "POST",
+      url: "/api/expense-types",
+      payload: {
+        code: "travel_meal",
+        name: "伙食补助费",
+        category: "travel",
+        sortOrder: 10,
+        requiresInvoice: false,
+      },
+    });
+
+    expect(createResponse.statusCode).toBe(200);
+    expect(createResponse.json().data.requiresInvoice).toBe(false);
+    expect(tx.expenseType.create).toHaveBeenCalledWith(expect.objectContaining({
+      data: expect.objectContaining({ requires_invoice: false }),
+    }));
+    expect(auditRows[0].extra).toEqual(expect.objectContaining({ requiresInvoice: false }));
+
+    const updateResponse = await app.inject({
+      method: "PATCH",
+      url: `/api/expense-types/${EXPENSE_TYPE_ID}`,
+      payload: { requiresInvoice: true },
+    });
+    expect(updateResponse.statusCode).toBe(200);
+    expect(updateResponse.json().data.requiresInvoice).toBe(true);
+    expect(getRecord().requires_invoice).toBe(true);
+    expect(auditRows[1].extra.changes.requiresInvoice).toEqual({ before: false, after: true });
+    await app.close();
+  });
+});
@@ -80,6 +80,19 @@ function buildPrisma({
    auditLog: {
      create: vi.fn().mockResolvedValue({ id: "audit-1" }),
    },
+    featureFlag: {
+      findUnique: vi.fn().mockResolvedValue({
+        id: "99999999-9999-4999-8999-999999999999",
+        flag_key: "reimbursement_invoice_guard_v1",
+        override_mode: "force_on",
+        rollout_type: "global",
+        department_ids: [],
+        note: "test",
+        version: 1,
+        created_at: new Date(),
+        updated_at: new Date(),
+      }),
+    },
    $queryRaw: buildQueryRawHandler(state),
    $transaction: vi.fn().mockImplementation(async (callback) => callback(prisma)),
  };
@@ -87,7 +100,7 @@ function buildPrisma({
  return { prisma, state };
 }

-async function buildApp({ prisma, permissionCodes = ["travel.payment.manage"], employeeId = "actor-1" }) {
+async function buildApp({ prisma, permissionCodes = ["travel.payment.manage"], employeeId = "actor-1", invoiceGuardEnabled = false }) {
  const app = Fastify();

  app.decorate("prisma", prisma);
@@ -96,6 +109,7 @@ async function buildApp({ prisma, permissionCodes = ["travel.payment.manage"], e
    appOrigin: "http://localhost:5173",
    maxUploadSizeBytes: 10 * 1024 * 1024,
    invoiceArchiveUnusedDays: 30,
+    reimbursementInvoiceGuardEnabled: invoiceGuardEnabled,
  });
  app.decorate("authenticate", async (request) => {
    if (!request.headers.authorization) {
@@ -133,6 +147,47 @@ async function buildApp({ prisma, permissionCodes = ["travel.payment.manage"], e
 }

 describe("invoicePool travel-order bind routes", () => {
+  it("requires an explicit reimbursement item while the invoice guard is enabled", async () => {
+    const reimbursementId = "aaaaaaaa-aaaa-4aaa-8aaa-aaaaaaaaaaaa";
+    const { prisma, state } = buildPrisma({
+      invoice: {
+        id: "11111111-1111-4111-8111-111111111111",
+        status: "available",
+        linked_reimbursement_id: null,
+        linked_item_id: null,
+        travel_order_id: null,
+        total_amount: "1683.00",
+      },
+      reimbursement: {
+        id: reimbursementId,
+        owner_id: "actor-1",
+        submitter_id: "actor-1",
+        status: "draft",
+        reimbursement_date: new Date("2026-05-08T00:00:00.000Z"),
+      },
+    });
+    const app = await buildApp({
+      prisma,
+      permissionCodes: ["invoice.upload"],
+      invoiceGuardEnabled: true,
+    });
+
+    const response = await app.inject({
+      method: "POST",
+      url: "/api/invoice-pool/11111111-1111-4111-8111-111111111111/bind",
+      headers: { authorization: "Bearer test" },
+      payload: { reimbursementId },
+    });
+
+    expect(response.statusCode).toBe(400);
+    expect(response.json().error.details).toEqual({
+      linkedItemId: "required_when_invoice_guard_enabled",
+    });
+    expect(state.invoice.status).toBe("available");
+    expect(prisma.reimbursementItem.create).not.toHaveBeenCalled();
+    await app.close();
+  });
+
  it("rejects a view-all nonparticipant before binding a reimbursement invoice", async () => {
    const reimbursementId = "aaaaaaaa-aaaa-4aaa-8aaa-aaaaaaaaaaaa";
    const { prisma, state } = buildPrisma({
@@ -30,6 +30,7 @@ const TRAIN_TYPE_ID = "22222222-2222-4222-8222-222222222222";
 const BUS_TYPE_ID = "33333333-3333-4333-8333-333333333333";
 const TAXI_TYPE_ID = "44444444-4444-4444-8444-444444444444";
 const TRANSPORT_TYPE_ID = "55555555-5555-4555-8555-555555555555";
+const MEAL_ALLOWANCE_TYPE_ID = "66666666-6666-4666-8666-666666666666";

 function cloneDate(value) {
  return value ? new Date(value) : value;
@@ -130,6 +131,7 @@ async function buildApp(options = {}) {
      { id: BUS_TYPE_ID, code: "travel_bus", name: "大巴车票", category: "travel", enabled: true },
      { id: TAXI_TYPE_ID, code: "travel_taxi", name: "打车费", category: "travel", enabled: true },
      { id: TRANSPORT_TYPE_ID, code: "transport", name: "legacy-交通费", category: "travel", enabled: true },
+      { id: MEAL_ALLOWANCE_TYPE_ID, code: "travel_meal", name: "伙食补助费", category: "travel", enabled: true, requires_invoice: false },
    ],
    travelRequests: (options.travelRequests ?? [buildTravelRequest()]).map((item) => cloneTravelRequest(item)),
    auditLogs: [],
@@ -195,6 +197,9 @@ async function buildApp(options = {}) {
            if (where?.enabled === true && !item.enabled) {
              return false;
            }
+            if (where?.requires_invoice === true && item.requires_invoice !== true) {
+              return false;
+            }
            if (ids && !ids.includes(item.id)) {
              return false;
            }
@@ -464,6 +469,34 @@ describe("reimbursement create enhancements", () => {
    await app.close();
  });

+  it("keeps invoice-free allowance types available to reimbursement templates", async () => {
+    const { app, state } = await buildApp({
+      templates: [buildTemplate({
+        items: [{
+          expenseTypeId: MEAL_ALLOWANCE_TYPE_ID,
+          description: "伙食补助",
+          defaultAmount: "300.00",
+        }],
+      })],
+    });
+
+    const response = await app.inject({
+      method: "POST",
+      url: "/api/reimbursements",
+      payload: { templateId: TEMPLATE_ID, reimbursementDate: "2026-04-09" },
+    });
+
+    expect(response.statusCode).toBe(200);
+    expect(response.json().data.items).toEqual([
+      expect.objectContaining({
+        expenseTypeId: MEAL_ALLOWANCE_TYPE_ID,
+        amount: "300.00",
+      }),
+    ]);
+    expect(state.reimbursementItems).toHaveLength(1);
+    await app.close();
+  });
+
  it("rejects templateId and linkedTravelRequestId when both are provided", async () => {
    const { app } = await buildApp();

@@ -97,13 +97,22 @@ async function buildApp(options = {}) {
      }),
    },
    invoicePool: {
-      count: vi.fn(async () => 1),
+      count: vi.fn(async ({ where } = {}) => (
+        where?.linked_item_id === null
+          ? (options.unlinkedBoundInvoiceCount ?? 0)
+          : (options.boundInvoiceCount ?? 1)
+      )),
    },
    reimbursementItem: {
      findFirst: vi.fn(async () => (options.travelItem ? { id: "travel-item" } : null)),
-      findMany: vi.fn(async () => options.reimbursementItems ?? [
+      findMany: vi.fn(async () => (options.reimbursementItems ?? [
        { id: "item-1", amount: reimbursement.total_amount },
-      ]),
+      ]).map((item) => ({
+        asset_prior_approval_basis: null,
+        expense_type: { code: "office_supplies", category: "office", requires_invoice: true },
+        invoice_pool_items: [{ id: "invoice-1", total_amount: item.amount }],
+        ...item,
+      }))),
      aggregate: vi.fn(async () => ({
        _sum: { amount: options.authoritativeTotal ?? reimbursement.total_amount },
      })),
@@ -169,6 +178,19 @@ async function buildApp(options = {}) {
    auditLog: {
      create: vi.fn(async () => ({ id: "audit-1" })),
    },
+    featureFlag: {
+      findUnique: vi.fn(async () => options.invoiceGuardEnabled ? {
+        id: "88888888-8888-4888-8888-888888888888",
+        flag_key: "reimbursement_invoice_guard_v1",
+        override_mode: "force_on",
+        rollout_type: "global",
+        department_ids: [],
+        note: "test",
+        version: 1,
+        created_at: new Date(),
+        updated_at: new Date(),
+      } : null),
+    },
  };

  const prisma = {
@@ -194,6 +216,7 @@ async function buildApp(options = {}) {
    budgetControlMode: "warn",
    imNotifierEnabled: false,
    emailEnabled: false,
+    reimbursementInvoiceGuardEnabled: options.invoiceGuardEnabled ?? false,
  });
  app.decorate("hasPermission", (employee, permissionCode) => {
    const permissionCodes = employee?.permissionCodes ?? [];
@@ -306,6 +329,142 @@ describe("reimbursements routes expense standard integration", () => {
    await app.close();
  });

+  it("requires prior approval basis for assets items", async () => {
+    const { app, tx } = await buildApp({
+      reimbursementItems: [{
+        id: "asset-item",
+        amount: "2200.00",
+        expense_type: { code: "assets_office_electronics", category: "assets", requires_invoice: true },
+      }],
+    });
+
+    const response = await app.inject({ method: "POST", url: `/api/reimbursements/${REIMBURSEMENT_ID}/submit` });
+
+    expect(response.statusCode).toBe(400);
+    expect(response.json().error.details).toEqual({
+      items: "asset_prior_approval_basis_required",
+      itemIds: ["asset-item"],
+    });
+    expect(tx.workflowInstance.create).not.toHaveBeenCalled();
+    await app.close();
+  });
+
+  it("skips invoice amount checks for invoice-free allowance items when the guard is on", async () => {
+    resolveEntityPrecheckMock.mockResolvedValue(buildPrecheck());
+    const { app } = await buildApp({
+      invoiceGuardEnabled: true,
+      boundInvoiceCount: 0,
+      reimbursementItems: [{
+        id: "allowance-item",
+        amount: "180.00",
+        expense_type: { code: "travel_meal", category: "travel", requires_invoice: false },
+        invoice_pool_items: [],
+      }],
+    });
+
+    const response = await app.inject({ method: "POST", url: `/api/reimbursements/${REIMBURSEMENT_ID}/submit` });
+    expect(response.statusCode).toBe(200);
+    await app.close();
+  });
+
+  it("allows an invoice-free allowance-only reimbursement when the guard is off", async () => {
+    resolveEntityPrecheckMock.mockResolvedValue(buildPrecheck());
+    const { app } = await buildApp({
+      invoiceGuardEnabled: false,
+      boundInvoiceCount: 0,
+      reimbursementItems: [{
+        id: "allowance-item",
+        amount: "180.00",
+        expense_type: { code: "travel_meal", category: "travel", requires_invoice: false },
+        invoice_pool_items: [],
+      }],
+    });
+
+    const response = await app.inject({ method: "POST", url: `/api/reimbursements/${REIMBURSEMENT_ID}/submit` });
+    expect(response.statusCode).toBe(200);
+    await app.close();
+  });
+
+  it("keeps the legacy whole-form invoice requirement for mixed or required items when the guard is off", async () => {
+    const { app, tx } = await buildApp({
+      invoiceGuardEnabled: false,
+      boundInvoiceCount: 0,
+      reimbursementItems: [
+        {
+          id: "allowance-item",
+          amount: "180.00",
+          expense_type: { code: "travel_meal", category: "travel", requires_invoice: false },
+          invoice_pool_items: [],
+        },
+        {
+          id: "required-item",
+          amount: "100.00",
+          expense_type: { code: "office_supplies", category: "office", requires_invoice: true },
+          invoice_pool_items: [],
+        },
+      ],
+    });
+
+    const response = await app.inject({ method: "POST", url: `/api/reimbursements/${REIMBURSEMENT_ID}/submit` });
+    expect(response.statusCode).toBe(400);
+    expect(response.json().error.details).toEqual({ invoices: "bound_invoice_required" });
+    expect(tx.workflowInstance.create).not.toHaveBeenCalled();
+    await app.close();
+  });
+
+  it("blocks required-invoice items without linked invoices when the guard is on", async () => {
+    const { app, tx } = await buildApp({
+      invoiceGuardEnabled: true,
+      reimbursementItems: [{ id: "missing-invoice", amount: "180.00", invoice_pool_items: [] }],
+    });
+
+    const response = await app.inject({ method: "POST", url: `/api/reimbursements/${REIMBURSEMENT_ID}/submit` });
+    expect(response.statusCode).toBe(400);
+    expect(response.json().error.details).toEqual(expect.objectContaining({
+      items: "invoice_item_guard_failed",
+      missingInvoiceItemIds: ["missing-invoice"],
+    }));
+    expect(tx.workflowInstance.create).not.toHaveBeenCalled();
+    await app.close();
+  });
+
+  it("blocks bound invoices that have no explicit item link when the guard is on", async () => {
+    const { app, tx } = await buildApp({
+      invoiceGuardEnabled: true,
+      unlinkedBoundInvoiceCount: 1,
+    });
+
+    const response = await app.inject({ method: "POST", url: `/api/reimbursements/${REIMBURSEMENT_ID}/submit` });
+    expect(response.statusCode).toBe(400);
+    expect(response.json().error.details).toEqual(expect.objectContaining({
+      items: "invoice_item_guard_failed",
+      unlinkedInvoiceCount: 1,
+    }));
+    expect(tx.workflowInstance.create).not.toHaveBeenCalled();
+    await app.close();
+  });
+
+  it("blocks declared amounts above the linked invoice total when the guard is on", async () => {
+    const { app, tx } = await buildApp({
+      invoiceGuardEnabled: true,
+      reimbursementItems: [{
+        id: "amount-over",
+        amount: "180.00",
+        invoice_pool_items: [{ id: "invoice-low", total_amount: "120.00" }],
+      }],
+    });
+
+    const response = await app.inject({ method: "POST", url: `/api/reimbursements/${REIMBURSEMENT_ID}/submit` });
+    expect(response.statusCode).toBe(400);
+    expect(response.json().error.details.amountExceededItems).toEqual([{
+      itemId: "amount-over",
+      declaredAmount: "180.00",
+      invoiceTotal: "120.00",
+    }]);
+    expect(tx.workflowInstance.create).not.toHaveBeenCalled();
+    await app.close();
+  });
+
  it("recomputes a stale total before selecting the approval rule", async () => {
    resolveEntityPrecheckMock.mockResolvedValue(buildPrecheck());
    const { app, tx } = await buildApp({ authoritativeTotal: "320.00" });
@@ -42,7 +42,7 @@ describe("environment recovery classification contract", () => {

  it("classifies every env contract key exactly once", async () => {
    const result = await validate();
-    expect(result.stdout).toContain("环境恢复分类键数: 165");
+    expect(result.stdout).toContain("环境恢复分类键数: 166");
  });

  it("skips tracked paths deleted in the current worktree before reading metadata", async () => {
@@ -0,0 +1,31 @@
+const fs = require("node:fs");
+const path = require("node:path");
+
+const MIGRATION_PATH = path.resolve(
+  __dirname,
+  "../../../prisma/migrations/20260829120000_reimbursement_expense_policy_invoice_guard/migration.sql",
+);
+
+describe("reimbursement expense policy migration", () => {
+  it("adds backward-compatible defaults before applying allowance overrides", () => {
+    const source = fs.readFileSync(MIGRATION_PATH, "utf8");
+
+    const requiresInvoiceColumn = source.indexOf(
+      'ADD COLUMN "requires_invoice" BOOLEAN NOT NULL DEFAULT true',
+    );
+    const approvalBasisColumn = source.indexOf(
+      'ADD COLUMN "asset_prior_approval_basis" TEXT',
+    );
+    const allowanceOverride = source.indexOf(
+      'SET "requires_invoice" = false',
+    );
+
+    expect(requiresInvoiceColumn).toBeGreaterThanOrEqual(0);
+    expect(approvalBasisColumn).toBeGreaterThanOrEqual(0);
+    expect(allowanceOverride).toBeGreaterThan(approvalBasisColumn);
+    expect(source).toContain("'travel_meal'");
+    expect(source).toContain("'travel_local_transport_allowance'");
+    expect(source).not.toMatch(/DROP\s+(TABLE|COLUMN)/i);
+    expect(source).not.toMatch(/ALTER\s+COLUMN\s+[^;]+NOT\s+NULL/i);
+  });
+});
@@ -48,6 +48,49 @@ describe("default travel expense types", () => {
  });
 });

+describe("reimbursement expense policy defaults", () => {
+  it("keeps only the two allowances invoice-free and replaces ambiguous selectable types", () => {
+    expect(ENABLED_EXPENSE_TYPES).toEqual(expect.arrayContaining([
+      expect.objectContaining({ code: "business_client_meal", name: "业务招待费" }),
+      expect.objectContaining({ code: "business_meeting", name: "会议费" }),
+      expect.objectContaining({ code: "business_training_fee", name: "培训费" }),
+      expect.objectContaining({ code: "assets_office_electronics", name: "办公电子设备" }),
+      expect.objectContaining({ code: "travel_meal", requiresInvoice: false }),
+      expect.objectContaining({ code: "travel_local_transport_allowance", requiresInvoice: false }),
+    ]));
+    expect(ENABLED_EXPENSE_TYPES.some((item) => item.code === "business_training")).toBe(false);
+    expect(ENABLED_EXPENSE_TYPES.some((item) => item.code === "assets_it_hardware")).toBe(false);
+  });
+
+  it("provides employee-readable guidance for every selectable expense type", () => {
+    for (const expenseType of ENABLED_EXPENSE_TYPES) {
+      expect(expenseType.description, expenseType.code).toEqual(expect.any(String));
+      expect(expenseType.description.trim().length, expenseType.code).toBeGreaterThan(0);
+    }
+  });
+
+  it("seeds the invoice guard disabled by default", () => {
+    expect(DEFAULT_FEATURE_FLAGS).toContainEqual({
+      flag_key: "reimbursement_invoice_guard_v1",
+      override_mode: "force_off",
+      rollout_type: "global",
+      department_ids: [],
+      note: "bootstrap default: force_off",
+    });
+  });
+
+  it("preserves finance-maintained account mappings during repeated init", async () => {
+    const upsert = vi.fn().mockResolvedValue({});
+
+    await seedExpenseTypes({ expenseType: { upsert } });
+
+    for (const call of upsert.mock.calls) {
+      expect(call[0].update).not.toHaveProperty("account_code_default");
+      expect(call[0].create).toEqual(expect.objectContaining({ account_code_default: null }));
+    }
+  });
+});
+
 describe("small-team default reimbursement approval rules", () => {
  it("uses finance for every owner fallback and finance review node", () => {
    expect(DEFAULT_APPROVAL_RULES).toEqual([
				`@@ -0,0 +1 @@`
				{"_example": "Fill with {\"file\": \"<path>\", \"reason\": \"<why>\"}. Put spec/research files only — no code paths. Run `python3 .trellis/scripts/get_context.py --mode packages` to list available specs. Delete this line once real entries are added."}