fix: 年度价值报告只统计人工解决的风险，排除系统自动关闭

- 员工离职时系统自动将PENDING风险标记为RESOLVED(resolvedBy=null)
- 这些风险并未被真正解决，不应计入规避损失
- 年度报告所有RESOLVED查询加 resolvedBy: { not: null } 条件
- 只有用户在待办中点击完成的才算真正规避

backend/src/services/risk.service.ts

@@ -1557,12 +1557,14 @@ export async function getAnnualValueReport(orgId: string, year: number) {
     prisma.riskItem.count({
       where: {
         orgId, status: 'RESOLVED',
+        resolvedBy: { not: null },
         resolvedAt: { gte: yearStart, lte: yearEnd },
       },
     }),
     prisma.riskItem.aggregate({
       where: {
         orgId, status: 'RESOLVED', estimatedLoss: { gt: 0 },
+        resolvedBy: { not: null },
         resolvedAt: { gte: yearStart, lte: yearEnd },
       },
       _sum: { estimatedLoss: true },
@@ -1615,10 +1617,11 @@ export async function getAnnualValueReport(orgId: string, year: number) {
         }).then((count) => ({ month: m + 1, count })),
       ),
     ),
-    // 按员工维度的已解决风险明细
+    // 按员工维度的人工解决风险明细（排除系统自动关闭的，只算用户真正处理过的）
     prisma.riskItem.findMany({
       where: {
         orgId, status: 'RESOLVED',
+        resolvedBy: { not: null },
         resolvedAt: { gte: yearStart, lte: yearEnd },
       },
       include: {