P25L-1~P25L-5 实现预算控制与AP最小可用运营

合同 CSV 已回填 reviewer/QA 结果；运行时回归受当前环境缺少 node/npm 阻塞。

server/prisma/migrations/20260329083000_p25l_payment_batch_secondary_review/migration.sql

@@ -0,0 +1,4 @@
+ALTER TABLE "payment_batches"
+  ADD COLUMN "secondary_review_comment" TEXT,
+  ADD COLUMN "secondary_reviewed_at" TIMESTAMP(3),
+  ADD COLUMN "secondary_reviewed_by" UUID;