feat: complete reporting and filing workflows

api/prisma/schema.prisma

@@ -1194,13 +1194,42 @@ model ReportMaterialImportBatch {
   rowCount       Int       @default(0)
   successCount   Int       @default(0)
   failedCount    Int       @default(0)
+  reviewedById   String?
+  reviewedAt     DateTime?
   createdAt      DateTime  @default(now())
   completedAt    DateTime?
 
+  items ReportMaterialImportItem[]
+
   @@index([tenantId, createdAt])
   @@index([status, createdAt])
 }
 
+model ReportMaterialImportItem {
+  id               String    @id @default(cuid())
+  batchId          String
+  rowNumber        Int
+  reportType       String
+  operation        String
+  targetId         String?
+  status           String    @default("pending_review")
+  payload          Json
+  originalSnapshot Json?
+  errorMessage     String?
+  reviewReason     String?
+  reviewedById     String?
+  reviewedAt       DateTime?
+  createdAt        DateTime  @default(now())
+  updatedAt        DateTime  @updatedAt
+
+  batch ReportMaterialImportBatch @relation(fields: [batchId], references: [id], onDelete: Cascade)
+
+  @@unique([batchId, rowNumber])
+  @@index([batchId, status])
+  @@index([reportType, status, createdAt])
+  @@index([targetId])
+}
+
 model ReportReceiptImport {
   id           String   @id @default(cuid())
   taskId       String