feat(server): 完成 P2 后端能力（支付幂等、委派回收、OCR异步、审计）

server/src/constants/permissions.js

@@ -29,6 +29,7 @@ const ROLE_PERMISSIONS = {
     "expense.view_all",
     "expense.finance.override_duplicate",
     "system.settings",
+    "system.audit.view",
   ],
   administration: ["expense.proxy_submit", "expense.view_own"],
   hr: ["system.users", "expense.view_all"],