feat(finance): 完成财务控制、L1 钱包硬化与迁移收敛

- P0/P1：影子总账追加调整、关账/退款/资金/积分幂等、成本版本追溯、对账订单项维度
- 迁移收敛：原 103–114 合并为 103_finance_foundation、104_finance_controls、105_work_order_consignment
- 数据：L1 钱包 BIGINT/CHECK/奖励幂等；重复奖励审计口径修正与人工核对清单
- 报表：销售毛利缺失成本收入提示，旧收支页明确现金流口径
- 文档：同步迁移基线、合并评估、代码复核与上线说明

apps/backend/src/routes/admin/orders.ts

@@ -16,7 +16,7 @@ import type { AdminOrderRouteParams, AdminOrderRouteQuery } from '../../types/ad
 
 const router = Router()
 
-router.use('/orders', requireAdminRoles(['admin', 'operator', 'support']))
+router.use('/orders', requireAdminRoles(['admin', 'operator', 'support', 'finance']))
 
 router.get(
   '/orders',
@@ -105,7 +105,7 @@ router.get(
 
 router.post(
   '/orders/:orderId/refunds',
-  requireAdminPermission('finance.config'),
+  requireAdminPermission('finance.post'),
   createJsonHandler(
     (req) =>
       createManualRefund(
@@ -135,7 +135,7 @@ router.post(
 
 router.post(
   '/orders/:orderId/refunds/:refundId/void',
-  requireAdminPermission('finance.config'),
+  requireAdminPermission('finance.post'),
   createJsonHandler(
     (req) =>
       voidOrderRefund(