feat(员工代收款): 新增员工代收款账单闭环

- 新增 6 张表与成对迁移 000212，扩展企业微信审批场景业务类型白名单
- 后台线下套餐订单与两条代理线下充值入账路径在来源成功事务内建账，来源唯一键幂等
- 核销申请、审批尝试记录、账单分摊预占与驳回重提，审批业务类型 employee_collection_approval
- 企业微信终态消费幂等：通过转已核销、驳回释放预占、通过后撤销不回滚并转异常终态
- 退款成功事务内按 bill_id+refund_id 幂等冲销账单或仅写退款关联提示
- 线下收款方式字典、账单查询/统计/关闭、申请查询与代办权限，均写入事务内审计

OpenSpec Change: add-employee-collection-bills

pkg/constants/audit.go

@@ -409,6 +409,26 @@ const (
 	AuditActionWeComMembersSynced = "wecom.application.sync_members"
 	// AuditActionWeComApprovalSceneSaved 表示保存企业微信审批场景配置。
 	AuditActionWeComApprovalSceneSaved = "wecom.approval_scene.save"
+	// AuditActionEmployeeCollectionPaymentMethodCreated 表示创建线下收款方式。
+	AuditActionEmployeeCollectionPaymentMethodCreated = "employee_collection.payment_method.create"
+	// AuditActionEmployeeCollectionPaymentMethodUpdated 表示更新线下收款方式。
+	AuditActionEmployeeCollectionPaymentMethodUpdated = "employee_collection.payment_method.update"
+	// AuditActionEmployeeCollectionPaymentMethodDeleted 表示删除线下收款方式。
+	AuditActionEmployeeCollectionPaymentMethodDeleted = "employee_collection.payment_method.delete"
+	// AuditActionEmployeeCollectionBillCreated 表示创建员工代收款账单。
+	AuditActionEmployeeCollectionBillCreated = "employee_collection.bill.create"
+	// AuditActionEmployeeCollectionBillClosed 表示关闭员工代收款账单。
+	AuditActionEmployeeCollectionBillClosed = "employee_collection.bill.close"
+	// AuditActionEmployeeCollectionApplicationSubmitted 表示提交或重提核销申请。
+	AuditActionEmployeeCollectionApplicationSubmitted = "employee_collection.application.submit"
+	// AuditActionEmployeeCollectionApplicationApproved 表示核销申请企业微信最终通过。
+	AuditActionEmployeeCollectionApplicationApproved = "employee_collection.application.approve"
+	// AuditActionEmployeeCollectionApplicationRejected 表示核销申请企业微信最终驳回或撤销。
+	AuditActionEmployeeCollectionApplicationRejected = "employee_collection.application.reject"
+	// AuditActionEmployeeCollectionApplicationRevoked 表示已通过核销申请被企业微信撤销。
+	AuditActionEmployeeCollectionApplicationRevoked = "employee_collection.application.revoke"
+	// AuditActionEmployeeCollectionBillRefundOffseted 表示来源订单退款成功对账单的冲销或提示。
+	AuditActionEmployeeCollectionBillRefundOffseted = "employee_collection.bill.refund_offset"
 	// AuditActionOutboxReplayed 表示人工重放 Outbox 事件。
 	AuditActionOutboxReplayed = "outbox.replayed"
 	// AuditActionOutboxExpiredLeaseReleased 表示人工释放 Outbox 过期租约。
@@ -533,6 +553,12 @@ const (
 	AuditOperationOutboxReplay = "outbox_replay"
 	// AuditOperationOutboxReleaseExpiredLease 表示 Outbox 人工释放过期租约接缝操作类型。
 	AuditOperationOutboxReleaseExpiredLease = "outbox_release_expired_lease"
+	// AuditOperationEmployeeCollectionPaymentMethodCreate 表示创建线下收款方式。
+	AuditOperationEmployeeCollectionPaymentMethodCreate = "employee_collection_payment_method_create"
+	// AuditOperationEmployeeCollectionPaymentMethodUpdate 表示更新线下收款方式。
+	AuditOperationEmployeeCollectionPaymentMethodUpdate = "employee_collection_payment_method_update"
+	// AuditOperationEmployeeCollectionPaymentMethodDelete 表示删除线下收款方式。
+	AuditOperationEmployeeCollectionPaymentMethodDelete = "employee_collection_payment_method_delete"
 )
 
 const (
@@ -542,6 +568,14 @@ const (
 	AuditResourcePaymentConfig = "payment_config"
 	// AuditResourceCarrier 表示运营商配置资源。
 	AuditResourceCarrier = "carrier"
+	// AuditResourceEmployeeCollectionPaymentMethod 表示线下收款方式字典资源。
+	AuditResourceEmployeeCollectionPaymentMethod = "employee_collection_payment_method"
+	// AuditResourceEmployeeCollectionBill 表示员工代收款账单资源。
+	AuditResourceEmployeeCollectionBill = "employee_collection_bill"
+	// AuditResourceEmployeeCollectionApplication 表示员工代收款核销申请资源。
+	AuditResourceEmployeeCollectionApplication = "employee_collection_application"
+	// AuditResourceEmployeeCollectionAttempt 表示员工代收款核销审批尝试记录资源。
+	AuditResourceEmployeeCollectionAttempt = "employee_collection_application_attempt"
 	// AuditResourceWeComApprovalScene 表示企业微信审批场景配置资源。
 	AuditResourceWeComApprovalScene = "wecom_approval_scene"
 	// AuditResourceOutboxEvent 表示公共 Outbox 事件资源。
@@ -692,6 +726,14 @@ const (
 	AuditResourceRoleRetentionMonth = "retention_month"
 	// AuditResourceRoleNotificationTarget 表示本次写操作的通知资源。
 	AuditResourceRoleNotificationTarget = "notification_target"
+	// AuditResourceRoleCollectionBill 表示员工代收款账单主资源。
+	AuditResourceRoleCollectionBill = "collection_bill"
+	// AuditResourceRoleCollectionApplication 表示员工代收款核销申请主资源。
+	AuditResourceRoleCollectionApplication = "collection_application"
+	// AuditResourceRoleCollectionAttempt 表示员工代收款核销审批尝试记录资源。
+	AuditResourceRoleCollectionAttempt = "collection_attempt"
+	// AuditResourceRoleCollectionBillAffected 表示核销申请影响的员工代收款账单资源。
+	AuditResourceRoleCollectionBillAffected = "collection_bill_affected"
 	// AuditResourceRoleSensitiveReadTarget 表示敏感读取目标资源。
 	AuditResourceRoleSensitiveReadTarget = "sensitive_read_target"
 	// AuditResourceRoleAccountTarget 表示账号生命周期的目标账号。