feat(pl): 运输计划模块接入数据权限过滤

新增 pl_data_scope 辅助，PL 列表/统计 apply_pl_scope，详情与改删 assert_pl_row_in_scope；运费结算待办审批 skip_scope。

Co-authored-by: Cursor <cursoragent@cursor.com>

backend/app/services/pl_data_scope.py

@@ -0,0 +1,27 @@
+"""PL 模块数据权限辅助（create_by / create_dept_id，无 owner_field）。"""
+from __future__ import annotations
+
+from typing import TYPE_CHECKING
+
+from sqlalchemy.orm import Session
+
+from app.core.data_scope import apply_data_scope, assert_row_in_data_scope
+
+if TYPE_CHECKING:
+    from app.core.db_auth import DbUserContext
+
+
+def apply_pl_scope(query, model, user: "DbUserContext", db: Session, tenant_no: str):
+    """列表查询应用数据权限。"""
+    return apply_data_scope(query, model, user.to_user_info(), db, tenant_no)
+
+
+def assert_pl_row_in_scope(
+    db: Session,
+    row,
+    model,
+    user: "DbUserContext",
+    tenant_no: str,
+) -> None:
+    """详情/改/删前校验行级数据权限。"""
+    assert_row_in_data_scope(db, row, model, user.to_user_info(), tenant_no)