feat(client): 行政代提交/代上传 owner 选择入口(F33)

- 报销创建支持选择 ownerEmployeeId（delegation-grants received）
- 票据上传支持 owner_employee_id（delegation-grants received）
- 保持普通员工流程不变，权限不足由后端阻断

client/src/pages/InvoicePoolPage.tsx

@@ -2,6 +2,7 @@ import { useEffect, useState } from "react";
 import { useMutation, useQuery, useQueryClient } from "@tanstack/react-query";
 import { isApiError } from "../api/types";
 import { mapApiErrorMessage } from "../api/errorMessages";
+import { fetchMyDelegations } from "../api/delegations";
 import {
   bindInvoice,
   fetchInvoicePoolDetail,
@@ -22,12 +23,16 @@ const PAGE_SIZE = 20;
 
 export function InvoicePoolPage() {
   const queryClient = useQueryClient();
-  const { permissions } = useAuth();
+  const { permissions, me } = useAuth();
   const canManageInvoice = hasPermission(permissions, "invoice.manage");
+  const canProxySubmit = hasPermission(permissions, "expense.proxy_submit");
+  const isAdministration = (me?.roleCodes ?? []).includes("administration");
+  const showProxyOwnerSelector = canProxySubmit && isAdministration;
   const [status, setStatus] = useState<InvoicePoolStatus | "">("");
   const [ownerScope, setOwnerScope] = useState<"own" | "all">("own");
   const [page, setPage] = useState(1);
   const [selectedFile, setSelectedFile] = useState<File | null>(null);
+  const [uploadOwnerEmployeeId, setUploadOwnerEmployeeId] = useState("");
   const [selectedInvoiceId, setSelectedInvoiceId] = useState("");
   const [selectedReimbursementId, setSelectedReimbursementId] = useState("");
   const [detailInvoiceId, setDetailInvoiceId] = useState("");
@@ -49,6 +54,12 @@ export function InvoicePoolPage() {
     queryFn: () => fetchReimbursements({ page: 1, pageSize: 50, scope: "own" }),
   });
 
+  const proxyDelegationsQuery = useQuery({
+    enabled: showProxyOwnerSelector,
+    queryKey: ["delegations", "mine", "active"],
+    queryFn: () => fetchMyDelegations("active"),
+  });
+
   const detailQuery = useQuery({
     enabled: Boolean(detailInvoiceId),
     queryKey: ["invoice-pool", "detail", detailInvoiceId],
@@ -67,7 +78,7 @@ export function InvoicePoolPage() {
       if (!selectedFile) {
         throw new Error("请选择文件");
       }
-      return uploadInvoice(selectedFile, "vat");
+      return uploadInvoice(selectedFile, "vat", uploadOwnerEmployeeId || undefined);
     },
     onSuccess: async (data) => {
       await queryClient.invalidateQueries({ queryKey: ["invoice-pool"] });
@@ -151,6 +162,23 @@ export function InvoicePoolPage() {
 
       <Card className="space-y-3 p-6">
         <h3 className="text-base font-semibold text-slate-900">上传票据（VAT OCR）</h3>
+        {showProxyOwnerSelector ? (
+          <select
+            className="h-11 w-full rounded-lg border border-slate-300 bg-white px-3 py-2 text-sm"
+            data-testid="invoice-upload-owner"
+            onChange={(event) => setUploadOwnerEmployeeId(event.target.value)}
+            value={uploadOwnerEmployeeId}
+          >
+            <option value="">自己</option>
+            {(proxyDelegationsQuery.data?.received ?? [])
+              .filter((item) => item.status === "active")
+              .map((item) => (
+                <option key={item.id} value={item.principalEmployeeId}>
+                  {item.principal?.name ?? item.principalEmployeeId}
+                </option>
+              ))}
+          </select>
+        ) : null}
         <input
           accept="application/pdf,image/jpeg,image/png,image/webp"
           data-testid="invoice-upload-file"