refactor: 预算操作列规则修正 — 移除'财务指标/待创建'状态混淆，统一为编辑/保存/删除(所有维度可删预算记录)

frontend/src/views/BudgetManagement.vue

@@ -69,7 +69,7 @@
             <template #default="{ row }">
               <el-button v-if="!batchEditMode && !row._editing" size="small" @click="startEdit(row)">编辑</el-button>
               <template v-else-if="!batchEditMode"><el-button size="small" type="primary" @click="saveEdit(row)" :loading="row._saving">保存</el-button><el-button size="small" @click="cancelEdit(row)">取消</el-button></template>
-              <el-button v-if="!batchEditMode" size="small" :type="row.dimension === 'finance' ? 'info' : (row.id ? 'danger' : 'info')" :disabled="row.dimension === 'finance' || !row.id" @click="row.dimension !== 'finance' && row.id && doDelete(row)">{{ row.dimension === 'finance' ? '财务指标' : (row.id ? '删除' : '待创建') }}</el-button>
+              <el-button v-if="!batchEditMode && row.id" size="small" type="danger" plain @click="doDelete(row)">删除</el-button>
             </template>
           </el-table-column>
         </el-table>