feat: 移除ROI，新增待处理风险列表

- 移除ROI横幅和说明，改为年度总价值概览
- 后端新增 pendingRisks 查询，返回PENDING状态风险
- 前端新增待处理风险表格，按员工去重展示
- summary 改为包含待处理风险数量

frontend/src/pages/tools/AnnualValueReport.tsx

@@ -117,7 +117,7 @@ export default function AnnualValueReport() {
         </div>
       </div>
 
-      {/* ROI 横幅 */}
+      {/* 年度总价值概览 */}
       <Card className="bg-gradient-to-r from-primary/10 to-amber-50 border-primary/20">
         <div className="flex items-center justify-between">
           <div className="flex items-center gap-4">
@@ -125,13 +125,13 @@ export default function AnnualValueReport() {
               <TrendingUp className="w-8 h-8 text-primary" />
             </div>
             <div>
-              <div className="text-xs text-gray-500">投资回报率 (ROI)</div>
-              <div className="text-3xl font-bold text-primary">{report.roi}%</div>
+              <div className="text-xs text-gray-500">年度总价值</div>
+              <div className="text-3xl font-bold text-primary">{fmtMoney(report.totalValue)}</div>
             </div>
           </div>
           <div className="text-right">
-            <div className="text-xs text-gray-500">年度总价值</div>
-            <div className="text-2xl font-bold text-amber-600">{fmtMoney(report.totalValue)}</div>
+            <div className="text-xs text-gray-500">规避损失</div>
+            <div className="text-2xl font-bold text-safe">{fmtMoney(report.adjustedLossAvoided || 0)}</div>
           </div>
         </div>
         <p className="mt-3 text-sm text-gray-700">{report.summary}</p>
@@ -168,7 +168,7 @@ export default function AnnualValueReport() {
                 <div key={r.id} className="flex items-center justify-between p-2 rounded-md bg-gray-50 text-xs">
                   <div className="flex items-center gap-2">
                     <span className="font-medium">{r.year} 年</span>
-                    <span className="font-bold text-primary">ROI {r.roi}%</span>
+                    <span className="font-bold text-primary">总价值 {fmtMoney(r.totalValue)}</span>
                     <span className="text-gray-500">{r.summary}</span>
                   </div>
                   <span className="text-gray-400">{new Date(r.createdAt).toLocaleDateString('zh-CN')}</span>
@@ -270,6 +270,61 @@ export default function AnnualValueReport() {
         </Card>
       )}
 
+      {/* 未解决风险列表 */}
+      {report.pendingRiskDetails && report.pendingRiskDetails.length > 0 && (
+        <Card>
+          <h2 className="text-sm font-medium mb-3 flex items-center gap-1.5">
+            <span className="w-2 h-2 rounded-full bg-danger" />
+            待处理风险 ({report.pendingRiskDetails.length} 人)
+          </h2>
+          <div className="overflow-x-auto">
+            <table className="w-full text-xs">
+              <thead>
+                <tr className="border-b border-gray-200 text-gray-500">
+                  <th className="text-left py-2 px-2 font-medium">员工</th>
+                  <th className="text-left py-2 px-2 font-medium">部门</th>
+                  <th className="text-center py-2 px-2 font-medium">风险数</th>
+                  <th className="text-right py-2 px-2 font-medium">潜在损失</th>
+                  <th className="text-left py-2 px-2 font-medium">风险明细</th>
+                </tr>
+              </thead>
+              <tbody>
+                {report.pendingRiskDetails.map((emp: any, idx: number) => (
+                  <tr key={idx} className="border-b border-gray-50">
+                    <td className="py-2 px-2 font-medium">{emp.name}</td>
+                    <td className="py-2 px-2 text-gray-600">{emp.department}</td>
+                    <td className="py-2 px-2 text-center">{emp.riskCount}</td>
+                    <td className="py-2 px-2 text-right font-bold text-danger">¥{emp.totalLoss.toLocaleString()}</td>
+                    <td className="py-2 px-2">
+                      <div className="space-y-0.5">
+                        {emp.details.map((d: any, i: number) => (
+                          <div key={i} className="flex items-center gap-1.5">
+                            <span className="text-gray-700">{d.title}</span>
+                            <span className="text-gray-400">·</span>
+                            <span className="text-gray-500">{d.legalBasis}</span>
+                            <span className="text-gray-400">·</span>
+                            <span className="text-gray-600">¥{d.estimatedLoss.toLocaleString()}</span>
+                          </div>
+                        ))}
+                      </div>
+                    </td>
+                  </tr>
+                ))}
+              </tbody>
+              <tfoot>
+                <tr className="border-t-2 border-gray-200 font-bold">
+                  <td className="py-2 px-2" colSpan={3}>合计</td>
+                  <td className="py-2 px-2 text-right text-danger">
+                    ¥{report.pendingRiskDetails.reduce((s: number, e: any) => s + e.totalLoss, 0).toLocaleString()}
+                  </td>
+                  <td className="py-2 px-2"></td>
+                </tr>
+              </tfoot>
+            </table>
+          </div>
+        </Card>
+      )}
+
       {/* 价值计算说明 */}
       <Card className="bg-gray-50">
         <h2 className="text-sm font-medium mb-2">价值计算说明</h2>
@@ -290,10 +345,6 @@ export default function AnnualValueReport() {
             <span className="w-1.5 h-1.5 rounded-full bg-amber-500 mt-1 flex-shrink-0" />
             <span><b>总价值</b>：规避损失 + 节约成本</span>
           </div>
-          <div className="flex items-start gap-1.5">
-            <span className="w-1.5 h-1.5 rounded-full bg-gray-400 mt-1 flex-shrink-0" />
-            <span><b>ROI</b>：总价值 ÷ 系统年费（¥12,000）× 100%，上限 9999%</span>
-          </div>
           <div className="flex items-start gap-1.5">
             <span className="w-1.5 h-1.5 rounded-full bg-gray-300 mt-1 flex-shrink-0" />
             <span><b>法定上限</b>：双倍工资≤11个月（第82条）、经济补偿N≤12个月月薪≤社平3倍（第47条）、违法解除2N≤24个月（第87条）</span>