diff --git a/backend/app/Http/Controllers/Admin/Finance/AccountTransactionController.php b/backend/app/Http/Controllers/Admin/Finance/AccountTransactionController.php
new file mode 100644
index 0000000..71e248a
--- /dev/null
+++ b/backend/app/Http/Controllers/Admin/Finance/AccountTransactionController.php
@@ -0,0 +1,21 @@
+<?php
+
+namespace App\Http\Controllers\Admin\Finance;
+
+use App\Http\Controllers\Controller;
+use App\Models\Finance\AccountTransaction;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+
+class AccountTransactionController extends Controller
+{
+    public function index(Request $request): JsonResponse
+    {
+        $query = AccountTransaction::query()->with(['account', 'customer']);
+        $query->when($request->customer_account_id, fn($q, $v) => $q->where('customer_account_id', $v));
+        $query->when($request->customer_id, fn($q, $v) => $q->where('customer_id', $v));
+        $query->when($request->type, fn($q, $v) => $q->where('type', $v));
+
+        return $this->paginate($query->latest()->paginate($request->input('per_page', 15)));
+    }
+}
diff --git a/backend/app/Http/Controllers/Admin/Finance/CustomerAccountController.php b/backend/app/Http/Controllers/Admin/Finance/CustomerAccountController.php
new file mode 100644
index 0000000..818d6d1
--- /dev/null
+++ b/backend/app/Http/Controllers/Admin/Finance/CustomerAccountController.php
@@ -0,0 +1,59 @@
+<?php
+
+namespace App\Http\Controllers\Admin\Finance;
+
+use App\Http\Controllers\Controller;
+use App\Models\Finance\AccountTransaction;
+use App\Models\Finance\CustomerAccount;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+use Illuminate\Support\Facades\DB;
+
+class CustomerAccountController extends Controller
+{
+    public function index(Request $request): JsonResponse
+    {
+        $query = CustomerAccount::query()->with(['customer']);
+        $query->when($request->customer_id, fn($q, $v) => $q->where('customer_id', $v));
+
+        return $this->paginate($query->latest()->paginate($request->input('per_page', 15)));
+    }
+
+    public function show(CustomerAccount $customerAccount): JsonResponse
+    {
+        return $this->success($customerAccount->load(['customer', 'transactions']));
+    }
+
+    public function recharge(Request $request): JsonResponse
+    {
+        $validated = $request->validate([
+            'customer_id' => 'required|exists:customers,id',
+            'amount' => 'required|numeric|min:0.01',
+            'pay_method' => 'nullable|integer|in:1,2,3,4',
+            'description' => 'nullable|string|max:255',
+        ]);
+
+        return DB::transaction(function () use ($validated) {
+            $account = CustomerAccount::firstOrCreate(
+                ['customer_id' => $validated['customer_id'], 'store_id' => auth()->user()->store_id ?? 0],
+                ['cash_balance' => 0, 'card_balance' => 0, 'points' => 0]
+            );
+
+            $account->increment('cash_balance', $validated['amount']);
+            $account->refresh();
+
+            AccountTransaction::create([
+                'store_id' => $account->store_id,
+                'customer_account_id' => $account->id,
+                'customer_id' => $validated['customer_id'],
+                'type' => 1,
+                'amount' => $validated['amount'],
+                'balance_after' => $account->cash_balance,
+                'description' => $validated['description'] ?? '账户充值',
+                'operator_id' => auth()->id(),
+            ]);
+
+            return $this->success($account);
+        });
+    }
+}
diff --git a/backend/app/Http/Controllers/Admin/Finance/FinanceCategoryController.php b/backend/app/Http/Controllers/Admin/Finance/FinanceCategoryController.php
new file mode 100644
index 0000000..818e3bf
--- /dev/null
+++ b/backend/app/Http/Controllers/Admin/Finance/FinanceCategoryController.php
@@ -0,0 +1,77 @@
+<?php
+
+namespace App\Http\Controllers\Admin\Finance;
+
+use App\Http\Controllers\Controller;
+use App\Models\Finance\FinanceCategory;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+
+class FinanceCategoryController extends Controller
+{
+    public function index(Request $request): JsonResponse
+    {
+        $query = FinanceCategory::query();
+        $query->when($request->type, fn($q, $v) => $q->where('type', $v));
+        $query->when($request->has('status'), fn($q) => $q->where('status', $request->status));
+
+        $categories = $query->orderBy('sort')->get();
+
+        // 构建树形结构
+        $tree = $categories->where('parent_id', 0)->values()->map(function ($item) use ($categories) {
+            $item->children = $categories->where('parent_id', $item->id)->values();
+            return $item;
+        });
+
+        return $this->success($tree);
+    }
+
+    public function store(Request $request): JsonResponse
+    {
+        $validated = $request->validate([
+            'name' => 'required|string|max:50',
+            'type' => 'required|integer|in:1,2',
+            'parent_id' => 'sometimes|integer',
+            'sort' => 'sometimes|integer',
+            'status' => 'sometimes|integer|in:0,1',
+        ]);
+
+        if (!empty($validated['parent_id'])) {
+            $parent = FinanceCategory::find($validated['parent_id']);
+            $validated['level'] = $parent ? $parent->level + 1 : 1;
+        }
+
+        return $this->success(FinanceCategory::create($validated));
+    }
+
+    public function show(FinanceCategory $financeCategory): JsonResponse
+    {
+        return $this->success($financeCategory->load('children'));
+    }
+
+    public function update(Request $request, FinanceCategory $financeCategory): JsonResponse
+    {
+        $validated = $request->validate([
+            'name' => 'sometimes|string|max:50',
+            'type' => 'sometimes|integer|in:1,2',
+            'parent_id' => 'sometimes|integer',
+            'sort' => 'sometimes|integer',
+            'status' => 'sometimes|integer|in:0,1',
+        ]);
+
+        $financeCategory->update($validated);
+
+        return $this->success($financeCategory);
+    }
+
+    public function destroy(FinanceCategory $financeCategory): JsonResponse
+    {
+        if ($financeCategory->children()->count() > 0) {
+            return $this->error('存在子分类，无法删除', 40001);
+        }
+
+        $financeCategory->delete();
+
+        return $this->success(null);
+    }
+}
diff --git a/backend/app/Http/Controllers/Admin/Finance/FinanceRecordController.php b/backend/app/Http/Controllers/Admin/Finance/FinanceRecordController.php
new file mode 100644
index 0000000..1bd0cae
--- /dev/null
+++ b/backend/app/Http/Controllers/Admin/Finance/FinanceRecordController.php
@@ -0,0 +1,96 @@
+<?php
+
+namespace App\Http\Controllers\Admin\Finance;
+
+use App\Http\Controllers\Controller;
+use App\Models\Finance\FinanceRecord;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+
+class FinanceRecordController extends Controller
+{
+    public function index(Request $request): JsonResponse
+    {
+        $query = FinanceRecord::query()->with(['category']);
+        $query->when($request->type, fn($q, $v) => $q->where('type', $v));
+        $query->when($request->category_id, fn($q, $v) => $q->where('category_id', $v));
+        $query->when($request->has('audit_status'), fn($q) => $q->where('audit_status', $request->audit_status));
+        $query->when($request->start_date, fn($q, $v) => $q->where('record_date', '>=', $v));
+        $query->when($request->end_date, fn($q, $v) => $q->where('record_date', '<=', $v));
+
+        return $this->paginate($query->latest()->paginate($request->input('per_page', 15)));
+    }
+
+    public function store(Request $request): JsonResponse
+    {
+        $validated = $request->validate([
+            'record_no' => 'required|string|max:50|unique:finance_records',
+            'category_id' => 'nullable|exists:finance_categories,id',
+            'type' => 'required|integer|in:1,2',
+            'amount' => 'required|numeric|min:0.01',
+            'pay_method' => 'nullable|integer|in:1,2,3,4',
+            'description' => 'nullable|string|max:255',
+            'record_date' => 'required|date',
+        ]);
+
+        $validated['operator_id'] = auth()->id();
+        $validated['audit_status'] = 0;
+
+        return $this->success(FinanceRecord::create($validated));
+    }
+
+    public function show(FinanceRecord $financeRecord): JsonResponse
+    {
+        return $this->success($financeRecord->load(['category', 'auditor', 'operator']));
+    }
+
+    public function update(Request $request, FinanceRecord $financeRecord): JsonResponse
+    {
+        if ($financeRecord->audit_status !== 0) {
+            return $this->error('只能修改待审核的记录', 40001);
+        }
+
+        $validated = $request->validate([
+            'category_id' => 'nullable|exists:finance_categories,id',
+            'type' => 'sometimes|integer|in:1,2',
+            'amount' => 'sometimes|numeric|min:0.01',
+            'pay_method' => 'nullable|integer|in:1,2,3,4',
+            'description' => 'nullable|string|max:255',
+            'record_date' => 'sometimes|date',
+        ]);
+
+        $financeRecord->update($validated);
+
+        return $this->success($financeRecord);
+    }
+
+    public function destroy(FinanceRecord $financeRecord): JsonResponse
+    {
+        if ($financeRecord->audit_status !== 0) {
+            return $this->error('只能删除待审核的记录', 40001);
+        }
+
+        $financeRecord->delete();
+
+        return $this->success(null);
+    }
+
+    public function audit(Request $request, FinanceRecord $financeRecord): JsonResponse
+    {
+        if ($financeRecord->audit_status !== 0) {
+            return $this->error('该记录已审核', 40001);
+        }
+
+        $validated = $request->validate([
+            'status' => 'required|integer|in:1,2',
+        ]);
+
+        $financeRecord->update([
+            'audit_status' => $validated['status'],
+            'audit_user_id' => auth()->id(),
+            'audit_at' => now(),
+        ]);
+
+        return $this->success($financeRecord);
+    }
+}
diff --git a/backend/app/Http/Controllers/Admin/Finance/InvoiceController.php b/backend/app/Http/Controllers/Admin/Finance/InvoiceController.php
new file mode 100644
index 0000000..b2f46f1
--- /dev/null
+++ b/backend/app/Http/Controllers/Admin/Finance/InvoiceController.php
@@ -0,0 +1,94 @@
+<?php
+
+namespace App\Http\Controllers\Admin\Finance;
+
+use App\Http\Controllers\Controller;
+use App\Models\Finance\Invoice;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+
+class InvoiceController extends Controller
+{
+    public function index(Request $request): JsonResponse
+    {
+        $query = Invoice::query()->with(['customer']);
+        $query->when($request->invoice_no, fn($q, $v) => $q->where('invoice_no', 'like', "%{$v}%"));
+        $query->when($request->customer_id, fn($q, $v) => $q->where('customer_id', $v));
+        $query->when($request->has('status'), fn($q) => $q->where('status', $request->status));
+        $query->when($request->type, fn($q, $v) => $q->where('type', $v));
+
+        return $this->paginate($query->latest()->paginate($request->input('per_page', 15)));
+    }
+
+    public function store(Request $request): JsonResponse
+    {
+        $validated = $request->validate([
+            'invoice_no' => 'required|string|max:50|unique:invoices',
+            'customer_id' => 'nullable|exists:customers,id',
+            'type' => 'sometimes|integer|in:1,2',
+            'amount' => 'required|numeric|min:0',
+            'tax_amount' => 'sometimes|numeric|min:0',
+            'title' => 'nullable|string|max:255',
+            'tax_no' => 'nullable|string|max:50',
+            'related_type' => 'nullable|string|max:50',
+            'related_id' => 'nullable|integer',
+        ]);
+
+        $validated['operator_id'] = auth()->id();
+        $validated['status'] = 0;
+
+        return $this->success(Invoice::create($validated));
+    }
+
+    public function show(Invoice $invoice): JsonResponse
+    {
+        return $this->success($invoice->load(['customer', 'operator']));
+    }
+
+    public function update(Request $request, Invoice $invoice): JsonResponse
+    {
+        if ($invoice->status !== 0) {
+            return $this->error('只能修改待开票的发票', 40001);
+        }
+
+        $validated = $request->validate([
+            'customer_id' => 'nullable|exists:customers,id',
+            'type' => 'sometimes|integer|in:1,2',
+            'amount' => 'sometimes|numeric|min:0',
+            'tax_amount' => 'sometimes|numeric|min:0',
+            'title' => 'nullable|string|max:255',
+            'tax_no' => 'nullable|string|max:50',
+            'related_type' => 'nullable|string|max:50',
+            'related_id' => 'nullable|integer',
+        ]);
+
+        $invoice->update($validated);
+
+        return $this->success($invoice);
+    }
+
+    public function destroy(Invoice $invoice): JsonResponse
+    {
+        if ($invoice->status !== 0) {
+            return $this->error('只能删除待开票的发票', 40001);
+        }
+
+        $invoice->delete();
+
+        return $this->success(null);
+    }
+
+    public function issue(Invoice $invoice): JsonResponse
+    {
+        if ($invoice->status !== 0) {
+            return $this->error('该发票已开具或已红冲', 40001);
+        }
+
+        $invoice->update([
+            'status' => 1,
+            'issued_at' => now(),
+        ]);
+
+        return $this->success($invoice);
+    }
+}
diff --git a/backend/app/Http/Controllers/Admin/Finance/PrepaidCardController.php b/backend/app/Http/Controllers/Admin/Finance/PrepaidCardController.php
new file mode 100644
index 0000000..5ad384c
--- /dev/null
+++ b/backend/app/Http/Controllers/Admin/Finance/PrepaidCardController.php
@@ -0,0 +1,64 @@
+<?php
+
+namespace App\Http\Controllers\Admin\Finance;
+
+use App\Http\Controllers\Controller;
+use App\Models\Finance\PrepaidCard;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+
+class PrepaidCardController extends Controller
+{
+    public function index(Request $request): JsonResponse
+    {
+        $query = PrepaidCard::query();
+        $query->when($request->name, fn($q, $v) => $q->where('name', 'like', "%{$v}%"));
+        $query->when($request->has('status'), fn($q) => $q->where('status', $request->status));
+
+        return $this->paginate($query->orderBy('sort')->paginate($request->input('per_page', 15)));
+    }
+
+    public function store(Request $request): JsonResponse
+    {
+        $validated = $request->validate([
+            'name' => 'required|string|max:100',
+            'face_value' => 'required|numeric|min:0',
+            'sell_price' => 'required|numeric|min:0',
+            'discount_rate' => 'sometimes|numeric|min:0|max:1',
+            'validity_days' => 'sometimes|integer|min:1',
+            'status' => 'sometimes|integer|in:0,1',
+            'sort' => 'sometimes|integer',
+        ]);
+
+        return $this->success(PrepaidCard::create($validated));
+    }
+
+    public function show(PrepaidCard $prepaidCard): JsonResponse
+    {
+        return $this->success($prepaidCard);
+    }
+
+    public function update(Request $request, PrepaidCard $prepaidCard): JsonResponse
+    {
+        $validated = $request->validate([
+            'name' => 'sometimes|string|max:100',
+            'face_value' => 'sometimes|numeric|min:0',
+            'sell_price' => 'sometimes|numeric|min:0',
+            'discount_rate' => 'sometimes|numeric|min:0|max:1',
+            'validity_days' => 'sometimes|integer|min:1',
+            'status' => 'sometimes|integer|in:0,1',
+            'sort' => 'sometimes|integer',
+        ]);
+
+        $prepaidCard->update($validated);
+
+        return $this->success($prepaidCard);
+    }
+
+    public function destroy(PrepaidCard $prepaidCard): JsonResponse
+    {
+        $prepaidCard->delete();
+
+        return $this->success(null);
+    }
+}
diff --git a/backend/app/Http/Controllers/Admin/Hr/AttendanceRecordController.php b/backend/app/Http/Controllers/Admin/Hr/AttendanceRecordController.php
new file mode 100644
index 0000000..8bc9dec
--- /dev/null
+++ b/backend/app/Http/Controllers/Admin/Hr/AttendanceRecordController.php
@@ -0,0 +1,62 @@
+<?php
+
+namespace App\Http\Controllers\Admin\Hr;
+
+use App\Http\Controllers\Controller;
+use App\Models\Hr\AttendanceRecord;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+
+class AttendanceRecordController extends Controller
+{
+    public function index(Request $request): JsonResponse
+    {
+        $query = AttendanceRecord::query()->with('user');
+        $query->when($request->user_id, fn($q, $v) => $q->where('user_id', $v));
+        $query->when($request->start_date, fn($q, $v) => $q->where('attendance_date', '>=', $v));
+        $query->when($request->end_date, fn($q, $v) => $q->where('attendance_date', '<=', $v));
+        $query->when($request->has('status'), fn($q) => $q->where('status', $request->status));
+
+        return $this->paginate($query->latest('attendance_date')->paginate($request->input('per_page', 15)));
+    }
+
+    public function store(Request $request): JsonResponse
+    {
+        $v = $request->validate([
+            'user_id' => 'required|exists:users,id',
+            'attendance_date' => 'required|date',
+            'clock_in' => 'nullable|date_format:H:i',
+            'clock_out' => 'nullable|date_format:H:i',
+            'status' => 'nullable|integer|in:1,2,3,4,5',
+            'overtime_hours' => 'nullable|numeric|min:0',
+            'remark' => 'nullable|string|max:255',
+        ]);
+
+        return $this->success(AttendanceRecord::create($v));
+    }
+
+    public function clockIn(): JsonResponse
+    {
+        $record = AttendanceRecord::firstOrCreate(
+            ['user_id' => auth()->id(), 'attendance_date' => now()->toDateString()],
+            ['status' => 1]
+        );
+        $record->update(['clock_in' => now()->format('H:i:s')]);
+
+        return $this->success($record);
+    }
+
+    public function clockOut(): JsonResponse
+    {
+        $record = AttendanceRecord::where('user_id', auth()->id())
+            ->where('attendance_date', now()->toDateString())
+            ->first();
+
+        if (!$record) {
+            return $this->error('今日未打卡上班', 40001);
+        }
+        $record->update(['clock_out' => now()->format('H:i:s')]);
+
+        return $this->success($record);
+    }
+}
diff --git a/backend/app/Http/Controllers/Admin/Hr/EmployeeProfileController.php b/backend/app/Http/Controllers/Admin/Hr/EmployeeProfileController.php
new file mode 100644
index 0000000..af6e228
--- /dev/null
+++ b/backend/app/Http/Controllers/Admin/Hr/EmployeeProfileController.php
@@ -0,0 +1,72 @@
+<?php
+
+namespace App\Http\Controllers\Admin\Hr;
+
+use App\Http\Controllers\Controller;
+use App\Models\Hr\EmployeeProfile;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+
+class EmployeeProfileController extends Controller
+{
+    public function index(Request $request): JsonResponse
+    {
+        $query = EmployeeProfile::query()->with('user');
+        $query->when($request->user_id, fn($q, $v) => $q->where('user_id', $v));
+        $query->when($request->has('status'), fn($q) => $q->where('status', $request->status));
+
+        return $this->paginate($query->latest()->paginate($request->input('per_page', 15)));
+    }
+
+    public function store(Request $request): JsonResponse
+    {
+        $v = $request->validate([
+            'user_id' => 'required|exists:users,id',
+            'employee_no' => 'nullable|string|max:30',
+            'hire_date' => 'nullable|date',
+            'birth_date' => 'nullable|date',
+            'gender' => 'nullable|integer|in:0,1,2',
+            'id_card' => 'nullable|string|max:20',
+            'education' => 'nullable|string|max:30',
+            'emergency_contact' => 'nullable|string|max:50',
+            'emergency_phone' => 'nullable|string|max:20',
+            'base_salary' => 'nullable|numeric|min:0',
+            'position_salary' => 'nullable|numeric|min:0',
+            'status' => 'nullable|integer|in:1,2,3',
+        ]);
+
+        return $this->success(EmployeeProfile::create($v));
+    }
+
+    public function show(EmployeeProfile $employeeProfile): JsonResponse
+    {
+        return $this->success($employeeProfile->load('user'));
+    }
+
+    public function update(Request $request, EmployeeProfile $employeeProfile): JsonResponse
+    {
+        $v = $request->validate([
+            'employee_no' => 'nullable|string|max:30',
+            'hire_date' => 'nullable|date',
+            'birth_date' => 'nullable|date',
+            'gender' => 'nullable|integer|in:0,1,2',
+            'id_card' => 'nullable|string|max:20',
+            'education' => 'nullable|string|max:30',
+            'emergency_contact' => 'nullable|string|max:50',
+            'emergency_phone' => 'nullable|string|max:20',
+            'base_salary' => 'nullable|numeric|min:0',
+            'position_salary' => 'nullable|numeric|min:0',
+            'status' => 'nullable|integer|in:1,2,3',
+            'left_date' => 'nullable|date',
+        ]);
+        $employeeProfile->update($v);
+
+        return $this->success($employeeProfile);
+    }
+
+    public function destroy(EmployeeProfile $employeeProfile): JsonResponse
+    {
+        $employeeProfile->delete();
+        return $this->success(null);
+    }
+}
diff --git a/backend/app/Http/Controllers/Admin/Hr/LeaveRequestController.php b/backend/app/Http/Controllers/Admin/Hr/LeaveRequestController.php
new file mode 100644
index 0000000..4bb996d
--- /dev/null
+++ b/backend/app/Http/Controllers/Admin/Hr/LeaveRequestController.php
@@ -0,0 +1,85 @@
+<?php
+
+namespace App\Http\Controllers\Admin\Hr;
+
+use App\Http\Controllers\Controller;
+use App\Models\Hr\LeaveRequest;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+
+class LeaveRequestController extends Controller
+{
+    public function index(Request $request): JsonResponse
+    {
+        $query = LeaveRequest::query()->with('user');
+        $query->when($request->user_id, fn($q, $v) => $q->where('user_id', $v));
+        $query->when($request->type, fn($q, $v) => $q->where('type', $v));
+        $query->when($request->has('status'), fn($q) => $q->where('status', $request->status));
+
+        return $this->paginate($query->latest()->paginate($request->input('per_page', 15)));
+    }
+
+    public function store(Request $request): JsonResponse
+    {
+        $v = $request->validate([
+            'user_id' => 'required|exists:users,id',
+            'type' => 'required|integer|in:1,2,3,4,5,6',
+            'start_date' => 'required|date',
+            'end_date' => 'required|date|after_or_equal:start_date',
+            'days' => 'required|numeric|min:0.5',
+            'reason' => 'nullable|string',
+        ]);
+        $v['status'] = 0;
+
+        return $this->success(LeaveRequest::create($v));
+    }
+
+    public function show(LeaveRequest $leaveRequest): JsonResponse
+    {
+        return $this->success($leaveRequest->load(['user', 'auditor']));
+    }
+
+    public function update(Request $request, LeaveRequest $leaveRequest): JsonResponse
+    {
+        if ($leaveRequest->status !== 0) {
+            return $this->error('已审批的申请不可修改', 40001);
+        }
+        $v = $request->validate([
+            'type' => 'sometimes|integer|in:1,2,3,4,5,6',
+            'start_date' => 'sometimes|date',
+            'end_date' => 'sometimes|date|after_or_equal:start_date',
+            'days' => 'sometimes|numeric|min:0.5',
+            'reason' => 'nullable|string',
+        ]);
+        $leaveRequest->update($v);
+
+        return $this->success($leaveRequest);
+    }
+
+    public function destroy(LeaveRequest $leaveRequest): JsonResponse
+    {
+        if ($leaveRequest->status !== 0) {
+            return $this->error('已审批的申请不可删除', 40001);
+        }
+        $leaveRequest->delete();
+
+        return $this->success(null);
+    }
+
+    public function audit(Request $request, LeaveRequest $leaveRequest): JsonResponse
+    {
+        if ($leaveRequest->status !== 0) {
+            return $this->error('该申请已审批', 40001);
+        }
+        $v = $request->validate([
+            'status' => 'required|integer|in:1,2',
+        ]);
+        $leaveRequest->update([
+            'status' => $v['status'],
+            'audit_user_id' => auth()->id(),
+            'audit_at' => now(),
+        ]);
+
+        return $this->success($leaveRequest);
+    }
+}
diff --git a/backend/app/Http/Controllers/Admin/Hr/SalaryRecordController.php b/backend/app/Http/Controllers/Admin/Hr/SalaryRecordController.php
new file mode 100644
index 0000000..a715242
--- /dev/null
+++ b/backend/app/Http/Controllers/Admin/Hr/SalaryRecordController.php
@@ -0,0 +1,106 @@
+<?php
+
+namespace App\Http\Controllers\Admin\Hr;
+
+use App\Http\Controllers\Controller;
+use App\Models\Hr\SalaryRecord;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+
+class SalaryRecordController extends Controller
+{
+    public function index(Request $request): JsonResponse
+    {
+        $query = SalaryRecord::query()->with('user');
+        $query->when($request->user_id, fn($q, $v) => $q->where('user_id', $v));
+        $query->when($request->year_month, fn($q, $v) => $q->where('year_month', $v));
+        $query->when($request->has('status'), fn($q) => $q->where('status', $request->status));
+
+        return $this->paginate($query->latest()->paginate($request->input('per_page', 15)));
+    }
+
+    public function store(Request $request): JsonResponse
+    {
+        $v = $request->validate([
+            'user_id' => 'required|exists:users,id',
+            'year_month' => 'required|string|max:7',
+            'base_salary' => 'nullable|numeric|min:0',
+            'position_salary' => 'nullable|numeric|min:0',
+            'performance' => 'nullable|numeric|min:0',
+            'overtime_pay' => 'nullable|numeric|min:0',
+            'subsidy' => 'nullable|numeric|min:0',
+            'social_insurance' => 'nullable|numeric|min:0',
+            'housing_fund' => 'nullable|numeric|min:0',
+            'tax' => 'nullable|numeric|min:0',
+            'absence_deduction' => 'nullable|numeric|min:0',
+            'other_deduction' => 'nullable|numeric|min:0',
+            'actual_amount' => 'nullable|numeric|min:0',
+        ]);
+
+        return $this->success(SalaryRecord::create($v));
+    }
+
+    public function show(SalaryRecord $salaryRecord): JsonResponse
+    {
+        return $this->success($salaryRecord->load('user'));
+    }
+
+    public function update(Request $request, SalaryRecord $salaryRecord): JsonResponse
+    {
+        if ($salaryRecord->status >= 2) {
+            return $this->error('已发放的工资记录不可修改', 40001);
+        }
+        $v = $request->validate([
+            'base_salary' => 'nullable|numeric|min:0',
+            'position_salary' => 'nullable|numeric|min:0',
+            'performance' => 'nullable|numeric|min:0',
+            'overtime_pay' => 'nullable|numeric|min:0',
+            'subsidy' => 'nullable|numeric|min:0',
+            'social_insurance' => 'nullable|numeric|min:0',
+            'housing_fund' => 'nullable|numeric|min:0',
+            'tax' => 'nullable|numeric|min:0',
+            'absence_deduction' => 'nullable|numeric|min:0',
+            'other_deduction' => 'nullable|numeric|min:0',
+            'actual_amount' => 'nullable|numeric|min:0',
+        ]);
+        $salaryRecord->update($v);
+
+        return $this->success($salaryRecord);
+    }
+
+    public function destroy(SalaryRecord $salaryRecord): JsonResponse
+    {
+        if ($salaryRecord->status >= 1) {
+            return $this->error('已确认的工资记录不可删除', 40001);
+        }
+        $salaryRecord->delete();
+
+        return $this->success(null);
+    }
+
+    public function confirm(SalaryRecord $salaryRecord): JsonResponse
+    {
+        if ($salaryRecord->status !== 0) {
+            return $this->error('仅待确认状态可确认', 40001);
+        }
+        $salaryRecord->update([
+            'status' => 1,
+            'confirmed_at' => now(),
+        ]);
+
+        return $this->success($salaryRecord);
+    }
+
+    public function pay(SalaryRecord $salaryRecord): JsonResponse
+    {
+        if ($salaryRecord->status !== 1) {
+            return $this->error('仅已确认状态可发放', 40001);
+        }
+        $salaryRecord->update([
+            'status' => 2,
+            'paid_at' => now(),
+        ]);
+
+        return $this->success($salaryRecord);
+    }
+}
diff --git a/backend/app/Http/Controllers/Admin/Hr/ScheduleController.php b/backend/app/Http/Controllers/Admin/Hr/ScheduleController.php
new file mode 100644
index 0000000..c0dad32
--- /dev/null
+++ b/backend/app/Http/Controllers/Admin/Hr/ScheduleController.php
@@ -0,0 +1,39 @@
+<?php
+
+namespace App\Http\Controllers\Admin\Hr;
+
+use App\Http\Controllers\Controller;
+use App\Models\Hr\Schedule;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+
+class ScheduleController extends Controller
+{
+    public function index(Request $request): JsonResponse
+    {
+        $query = Schedule::query()->with('user');
+        $query->when($request->user_id, fn($q, $v) => $q->where('user_id', $v));
+        $query->when($request->start_date, fn($q, $v) => $q->where('schedule_date', '>=', $v));
+        $query->when($request->end_date, fn($q, $v) => $q->where('schedule_date', '<=', $v));
+
+        return $this->paginate($query->latest('schedule_date')->paginate($request->input('per_page', 15)));
+    }
+
+    public function store(Request $request): JsonResponse
+    {
+        $v = $request->validate([
+            'user_id' => 'required|exists:users,id',
+            'schedule_date' => 'required|date',
+            'shift_type' => 'required|integer|in:1,2,3,4,5',
+            'start_time' => 'nullable|date_format:H:i',
+            'end_time' => 'nullable|date_format:H:i',
+        ]);
+
+        $schedule = Schedule::updateOrCreate(
+            ['user_id' => $v['user_id'], 'schedule_date' => $v['schedule_date']],
+            $v
+        );
+
+        return $this->success($schedule);
+    }
+}
diff --git a/backend/app/Models/Finance/AccountTransaction.php b/backend/app/Models/Finance/AccountTransaction.php
new file mode 100644
index 0000000..4766a7b
--- /dev/null
+++ b/backend/app/Models/Finance/AccountTransaction.php
@@ -0,0 +1,37 @@
+<?php
+
+namespace App\Models\Finance;
+
+use App\Models\Crm\Customer;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+
+class AccountTransaction extends Model
+{
+    const UPDATED_AT = null;
+
+    protected $fillable = [
+        'store_id', 'customer_account_id', 'customer_id', 'type',
+        'amount', 'balance_after', 'related_type', 'related_id',
+        'description', 'operator_id',
+    ];
+
+    protected function casts(): array
+    {
+        return [
+            'type' => 'integer',
+            'amount' => 'decimal:2',
+            'balance_after' => 'decimal:2',
+        ];
+    }
+
+    public function account(): BelongsTo
+    {
+        return $this->belongsTo(CustomerAccount::class, 'customer_account_id');
+    }
+
+    public function customer(): BelongsTo
+    {
+        return $this->belongsTo(Customer::class);
+    }
+}
diff --git a/backend/app/Models/Finance/CustomerAccount.php b/backend/app/Models/Finance/CustomerAccount.php
new file mode 100644
index 0000000..9d0aa03
--- /dev/null
+++ b/backend/app/Models/Finance/CustomerAccount.php
@@ -0,0 +1,37 @@
+<?php
+
+namespace App\Models\Finance;
+
+use App\Models\Crm\Customer;
+use App\Traits\BelongsToStore;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use Illuminate\Database\Eloquent\Relations\HasMany;
+
+class CustomerAccount extends Model
+{
+    use BelongsToStore;
+
+    protected $fillable = [
+        'store_id', 'customer_id', 'cash_balance', 'card_balance', 'points',
+    ];
+
+    protected function casts(): array
+    {
+        return [
+            'cash_balance' => 'decimal:2',
+            'card_balance' => 'decimal:2',
+            'points' => 'integer',
+        ];
+    }
+
+    public function customer(): BelongsTo
+    {
+        return $this->belongsTo(Customer::class);
+    }
+
+    public function transactions(): HasMany
+    {
+        return $this->hasMany(AccountTransaction::class, 'customer_account_id');
+    }
+}
diff --git a/backend/app/Models/Finance/FinanceCategory.php b/backend/app/Models/Finance/FinanceCategory.php
new file mode 100644
index 0000000..66afc96
--- /dev/null
+++ b/backend/app/Models/Finance/FinanceCategory.php
@@ -0,0 +1,37 @@
+<?php
+
+namespace App\Models\Finance;
+
+use App\Traits\BelongsToStore;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use Illuminate\Database\Eloquent\Relations\HasMany;
+
+class FinanceCategory extends Model
+{
+    use BelongsToStore;
+
+    protected $fillable = [
+        'store_id', 'parent_id', 'name', 'type', 'level', 'sort', 'status',
+    ];
+
+    protected function casts(): array
+    {
+        return [
+            'type' => 'integer',
+            'level' => 'integer',
+            'sort' => 'integer',
+            'status' => 'integer',
+        ];
+    }
+
+    public function children(): HasMany
+    {
+        return $this->hasMany(self::class, 'parent_id');
+    }
+
+    public function parent(): BelongsTo
+    {
+        return $this->belongsTo(self::class, 'parent_id');
+    }
+}
diff --git a/backend/app/Models/Finance/FinanceRecord.php b/backend/app/Models/Finance/FinanceRecord.php
new file mode 100644
index 0000000..e78ff8a
--- /dev/null
+++ b/backend/app/Models/Finance/FinanceRecord.php
@@ -0,0 +1,47 @@
+<?php
+
+namespace App\Models\Finance;
+
+use App\Models\User;
+use App\Traits\BelongsToStore;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+
+class FinanceRecord extends Model
+{
+    use BelongsToStore;
+
+    protected $fillable = [
+        'store_id', 'record_no', 'category_id', 'type', 'amount',
+        'pay_method', 'related_type', 'related_id', 'description',
+        'audit_status', 'audit_user_id', 'audit_at', 'operator_id',
+        'record_date',
+    ];
+
+    protected function casts(): array
+    {
+        return [
+            'type' => 'integer',
+            'pay_method' => 'integer',
+            'audit_status' => 'integer',
+            'amount' => 'decimal:2',
+            'audit_at' => 'datetime',
+            'record_date' => 'date',
+        ];
+    }
+
+    public function category(): BelongsTo
+    {
+        return $this->belongsTo(FinanceCategory::class, 'category_id');
+    }
+
+    public function auditor(): BelongsTo
+    {
+        return $this->belongsTo(User::class, 'audit_user_id');
+    }
+
+    public function operator(): BelongsTo
+    {
+        return $this->belongsTo(User::class, 'operator_id');
+    }
+}
diff --git a/backend/app/Models/Finance/Invoice.php b/backend/app/Models/Finance/Invoice.php
new file mode 100644
index 0000000..ea8579d
--- /dev/null
+++ b/backend/app/Models/Finance/Invoice.php
@@ -0,0 +1,41 @@
+<?php
+
+namespace App\Models\Finance;
+
+use App\Models\Crm\Customer;
+use App\Models\User;
+use App\Traits\BelongsToStore;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+
+class Invoice extends Model
+{
+    use BelongsToStore;
+
+    protected $fillable = [
+        'store_id', 'invoice_no', 'customer_id', 'type', 'amount',
+        'tax_amount', 'title', 'tax_no', 'related_type', 'related_id',
+        'status', 'operator_id', 'issued_at',
+    ];
+
+    protected function casts(): array
+    {
+        return [
+            'type' => 'integer',
+            'status' => 'integer',
+            'amount' => 'decimal:2',
+            'tax_amount' => 'decimal:2',
+            'issued_at' => 'datetime',
+        ];
+    }
+
+    public function customer(): BelongsTo
+    {
+        return $this->belongsTo(Customer::class);
+    }
+
+    public function operator(): BelongsTo
+    {
+        return $this->belongsTo(User::class, 'operator_id');
+    }
+}
diff --git a/backend/app/Models/Finance/PrepaidCard.php b/backend/app/Models/Finance/PrepaidCard.php
new file mode 100644
index 0000000..c2eec26
--- /dev/null
+++ b/backend/app/Models/Finance/PrepaidCard.php
@@ -0,0 +1,28 @@
+<?php
+
+namespace App\Models\Finance;
+
+use App\Traits\BelongsToStore;
+use Illuminate\Database\Eloquent\Model;
+
+class PrepaidCard extends Model
+{
+    use BelongsToStore;
+
+    protected $fillable = [
+        'store_id', 'name', 'face_value', 'sell_price',
+        'discount_rate', 'validity_days', 'status', 'sort',
+    ];
+
+    protected function casts(): array
+    {
+        return [
+            'face_value' => 'decimal:2',
+            'sell_price' => 'decimal:2',
+            'discount_rate' => 'decimal:2',
+            'validity_days' => 'integer',
+            'status' => 'integer',
+            'sort' => 'integer',
+        ];
+    }
+}
diff --git a/backend/app/Models/Hr/AttendanceRecord.php b/backend/app/Models/Hr/AttendanceRecord.php
new file mode 100644
index 0000000..c8a34cb
--- /dev/null
+++ b/backend/app/Models/Hr/AttendanceRecord.php
@@ -0,0 +1,32 @@
+<?php
+
+namespace App\Models\Hr;
+
+use App\Models\User;
+use App\Traits\BelongsToStore;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+
+class AttendanceRecord extends Model
+{
+    use BelongsToStore;
+
+    protected $fillable = [
+        'store_id', 'user_id', 'attendance_date', 'clock_in', 'clock_out',
+        'status', 'overtime_hours', 'remark',
+    ];
+
+    protected function casts(): array
+    {
+        return [
+            'status' => 'integer',
+            'overtime_hours' => 'decimal:1',
+            'attendance_date' => 'date',
+        ];
+    }
+
+    public function user(): BelongsTo
+    {
+        return $this->belongsTo(User::class);
+    }
+}
diff --git a/backend/app/Models/Hr/EmployeeProfile.php b/backend/app/Models/Hr/EmployeeProfile.php
new file mode 100644
index 0000000..70e8f1b
--- /dev/null
+++ b/backend/app/Models/Hr/EmployeeProfile.php
@@ -0,0 +1,37 @@
+<?php
+
+namespace App\Models\Hr;
+
+use App\Models\User;
+use App\Traits\BelongsToStore;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+
+class EmployeeProfile extends Model
+{
+    use BelongsToStore;
+
+    protected $fillable = [
+        'store_id', 'user_id', 'employee_no', 'hire_date', 'birth_date',
+        'gender', 'id_card', 'education', 'emergency_contact', 'emergency_phone',
+        'base_salary', 'position_salary', 'status', 'left_date',
+    ];
+
+    protected function casts(): array
+    {
+        return [
+            'hire_date' => 'date',
+            'birth_date' => 'date',
+            'left_date' => 'date',
+            'gender' => 'integer',
+            'status' => 'integer',
+            'base_salary' => 'decimal:2',
+            'position_salary' => 'decimal:2',
+        ];
+    }
+
+    public function user(): BelongsTo
+    {
+        return $this->belongsTo(User::class);
+    }
+}
diff --git a/backend/app/Models/Hr/LeaveRequest.php b/backend/app/Models/Hr/LeaveRequest.php
new file mode 100644
index 0000000..4eb75eb
--- /dev/null
+++ b/backend/app/Models/Hr/LeaveRequest.php
@@ -0,0 +1,40 @@
+<?php
+
+namespace App\Models\Hr;
+
+use App\Models\User;
+use App\Traits\BelongsToStore;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+
+class LeaveRequest extends Model
+{
+    use BelongsToStore;
+
+    protected $fillable = [
+        'store_id', 'user_id', 'type', 'start_date', 'end_date',
+        'days', 'reason', 'status', 'audit_user_id', 'audit_at',
+    ];
+
+    protected function casts(): array
+    {
+        return [
+            'type' => 'integer',
+            'status' => 'integer',
+            'days' => 'decimal:1',
+            'start_date' => 'date',
+            'end_date' => 'date',
+            'audit_at' => 'datetime',
+        ];
+    }
+
+    public function user(): BelongsTo
+    {
+        return $this->belongsTo(User::class);
+    }
+
+    public function auditor(): BelongsTo
+    {
+        return $this->belongsTo(User::class, 'audit_user_id');
+    }
+}
diff --git a/backend/app/Models/Hr/SalaryRecord.php b/backend/app/Models/Hr/SalaryRecord.php
new file mode 100644
index 0000000..e762b4b
--- /dev/null
+++ b/backend/app/Models/Hr/SalaryRecord.php
@@ -0,0 +1,46 @@
+<?php
+
+namespace App\Models\Hr;
+
+use App\Models\User;
+use App\Traits\BelongsToStore;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+
+class SalaryRecord extends Model
+{
+    use BelongsToStore;
+
+    protected $fillable = [
+        'store_id', 'user_id', 'year_month',
+        'base_salary', 'position_salary', 'performance', 'overtime_pay',
+        'subsidy', 'social_insurance', 'housing_fund', 'tax',
+        'absence_deduction', 'other_deduction', 'actual_amount',
+        'status', 'confirmed_at', 'paid_at',
+    ];
+
+    protected function casts(): array
+    {
+        return [
+            'base_salary' => 'decimal:2',
+            'position_salary' => 'decimal:2',
+            'performance' => 'decimal:2',
+            'overtime_pay' => 'decimal:2',
+            'subsidy' => 'decimal:2',
+            'social_insurance' => 'decimal:2',
+            'housing_fund' => 'decimal:2',
+            'tax' => 'decimal:2',
+            'absence_deduction' => 'decimal:2',
+            'other_deduction' => 'decimal:2',
+            'actual_amount' => 'decimal:2',
+            'status' => 'integer',
+            'confirmed_at' => 'datetime',
+            'paid_at' => 'datetime',
+        ];
+    }
+
+    public function user(): BelongsTo
+    {
+        return $this->belongsTo(User::class);
+    }
+}
diff --git a/backend/app/Models/Hr/Schedule.php b/backend/app/Models/Hr/Schedule.php
new file mode 100644
index 0000000..a79faf7
--- /dev/null
+++ b/backend/app/Models/Hr/Schedule.php
@@ -0,0 +1,33 @@
+<?php
+
+namespace App\Models\Hr;
+
+use App\Models\User;
+use App\Traits\BelongsToStore;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+
+class Schedule extends Model
+{
+    use BelongsToStore;
+
+    const UPDATED_AT = null;
+
+    protected $fillable = [
+        'store_id', 'user_id', 'schedule_date', 'shift_type',
+        'start_time', 'end_time',
+    ];
+
+    protected function casts(): array
+    {
+        return [
+            'shift_type' => 'integer',
+            'schedule_date' => 'date',
+        ];
+    }
+
+    public function user(): BelongsTo
+    {
+        return $this->belongsTo(User::class);
+    }
+}
diff --git a/backend/database/migrations/2024_01_04_000001_create_finance_tables.php b/backend/database/migrations/2024_01_04_000001_create_finance_tables.php
new file mode 100644
index 0000000..1bf7084
--- /dev/null
+++ b/backend/database/migrations/2024_01_04_000001_create_finance_tables.php
@@ -0,0 +1,118 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        // 收支分类（树形）
+        Schema::create('finance_categories', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('store_id')->index();
+            $table->unsignedBigInteger('parent_id')->default(0)->index();
+            $table->string('name', 50);
+            $table->tinyInteger('type')->default(1)->comment('1=收入 2=支出');
+            $table->tinyInteger('level')->default(1);
+            $table->integer('sort')->default(0);
+            $table->tinyInteger('status')->default(1);
+            $table->timestamps();
+        });
+
+        // 收支记录
+        Schema::create('finance_records', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('store_id')->index();
+            $table->string('record_no', 50)->unique();
+            $table->unsignedBigInteger('category_id')->nullable();
+            $table->tinyInteger('type')->comment('1=收入 2=支出');
+            $table->decimal('amount', 12, 2);
+            $table->tinyInteger('pay_method')->nullable()->comment('1=现金 2=微信 3=支付宝 4=银行');
+            $table->string('related_type', 50)->nullable()->comment('关联类型');
+            $table->unsignedBigInteger('related_id')->nullable();
+            $table->string('description')->nullable();
+            $table->tinyInteger('audit_status')->default(0)->comment('0=待审核 1=已通过 2=已驳回');
+            $table->unsignedBigInteger('audit_user_id')->nullable();
+            $table->timestamp('audit_at')->nullable();
+            $table->unsignedBigInteger('operator_id')->nullable();
+            $table->date('record_date');
+            $table->timestamps();
+            $table->index(['store_id', 'type']);
+            $table->index('record_date');
+        });
+
+        // 客户账户
+        Schema::create('customer_accounts', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('store_id')->index();
+            $table->unsignedBigInteger('customer_id')->index();
+            $table->decimal('cash_balance', 12, 2)->default(0);
+            $table->decimal('card_balance', 12, 2)->default(0);
+            $table->integer('points')->default(0);
+            $table->timestamps();
+            $table->unique(['store_id', 'customer_id']);
+        });
+
+        // 账户流水
+        Schema::create('account_transactions', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('store_id')->index();
+            $table->unsignedBigInteger('customer_account_id')->index();
+            $table->unsignedBigInteger('customer_id')->index();
+            $table->tinyInteger('type')->comment('1=充值 2=消费 3=退款 4=积分变动');
+            $table->decimal('amount', 12, 2);
+            $table->decimal('balance_after', 12, 2);
+            $table->string('related_type', 50)->nullable();
+            $table->unsignedBigInteger('related_id')->nullable();
+            $table->string('description')->nullable();
+            $table->unsignedBigInteger('operator_id')->nullable();
+            $table->timestamp('created_at')->nullable();
+        });
+
+        // 储值卡种
+        Schema::create('prepaid_cards', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('store_id')->index();
+            $table->string('name', 100);
+            $table->decimal('face_value', 10, 2);
+            $table->decimal('sell_price', 10, 2);
+            $table->decimal('discount_rate', 5, 2)->default(1.00);
+            $table->integer('validity_days')->default(365);
+            $table->tinyInteger('status')->default(1);
+            $table->integer('sort')->default(0);
+            $table->timestamps();
+        });
+
+        // 发票
+        Schema::create('invoices', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('store_id')->index();
+            $table->string('invoice_no', 50)->unique();
+            $table->unsignedBigInteger('customer_id')->nullable();
+            $table->tinyInteger('type')->default(1)->comment('1=电子 2=纸质');
+            $table->decimal('amount', 12, 2);
+            $table->decimal('tax_amount', 10, 2)->default(0);
+            $table->string('title')->nullable();
+            $table->string('tax_no', 50)->nullable();
+            $table->string('related_type', 50)->nullable();
+            $table->unsignedBigInteger('related_id')->nullable();
+            $table->tinyInteger('status')->default(0)->comment('0=待开 1=已开 2=已红冲');
+            $table->unsignedBigInteger('operator_id')->nullable();
+            $table->timestamp('issued_at')->nullable();
+            $table->timestamps();
+            $table->index(['store_id', 'status']);
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('invoices');
+        Schema::dropIfExists('prepaid_cards');
+        Schema::dropIfExists('account_transactions');
+        Schema::dropIfExists('customer_accounts');
+        Schema::dropIfExists('finance_records');
+        Schema::dropIfExists('finance_categories');
+    }
+};
diff --git a/backend/database/migrations/2024_01_04_000002_create_hr_tables.php b/backend/database/migrations/2024_01_04_000002_create_hr_tables.php
new file mode 100644
index 0000000..4b3ff2d
--- /dev/null
+++ b/backend/database/migrations/2024_01_04_000002_create_hr_tables.php
@@ -0,0 +1,108 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        // 员工档案
+        Schema::create('employee_profiles', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('store_id')->index();
+            $table->unsignedBigInteger('user_id')->index();
+            $table->string('employee_no', 30)->nullable();
+            $table->date('hire_date')->nullable();
+            $table->date('birth_date')->nullable();
+            $table->tinyInteger('gender')->default(0)->comment('0=未知 1=男 2=女');
+            $table->string('id_card', 20)->nullable();
+            $table->string('education', 30)->nullable();
+            $table->string('emergency_contact', 50)->nullable();
+            $table->string('emergency_phone', 20)->nullable();
+            $table->decimal('base_salary', 10, 2)->default(0);
+            $table->decimal('position_salary', 10, 2)->default(0);
+            $table->tinyInteger('status')->default(1)->comment('1=在职 2=试用 3=离职');
+            $table->date('left_date')->nullable();
+            $table->timestamps();
+        });
+
+        // 排班
+        Schema::create('schedules', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('store_id')->index();
+            $table->unsignedBigInteger('user_id')->index();
+            $table->date('schedule_date');
+            $table->tinyInteger('shift_type')->default(1)->comment('1=早班 2=中班 3=晚班 4=夜班 5=休息');
+            $table->time('start_time')->nullable();
+            $table->time('end_time')->nullable();
+            $table->timestamp('created_at')->nullable();
+            $table->index(['store_id', 'user_id', 'schedule_date']);
+        });
+
+        // 考勤记录
+        Schema::create('attendance_records', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('store_id')->index();
+            $table->unsignedBigInteger('user_id')->index();
+            $table->date('attendance_date');
+            $table->time('clock_in')->nullable();
+            $table->time('clock_out')->nullable();
+            $table->tinyInteger('status')->default(1)->comment('1=正常 2=迟到 3=早退 4=旷工 5=请假');
+            $table->decimal('overtime_hours', 5, 1)->default(0);
+            $table->string('remark')->nullable();
+            $table->timestamps();
+            $table->index(['store_id', 'user_id', 'attendance_date']);
+        });
+
+        // 请假申请
+        Schema::create('leave_requests', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('store_id')->index();
+            $table->unsignedBigInteger('user_id')->index();
+            $table->tinyInteger('type')->comment('1=年假 2=事假 3=病假 4=调休 5=产假 6=婚假');
+            $table->date('start_date');
+            $table->date('end_date');
+            $table->decimal('days', 4, 1);
+            $table->text('reason')->nullable();
+            $table->tinyInteger('status')->default(0)->comment('0=待审批 1=已批准 2=已拒绝');
+            $table->unsignedBigInteger('audit_user_id')->nullable();
+            $table->timestamp('audit_at')->nullable();
+            $table->timestamps();
+        });
+
+        // 工资记录
+        Schema::create('salary_records', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('store_id')->index();
+            $table->unsignedBigInteger('user_id')->index();
+            $table->string('year_month', 7)->comment('YYYY-MM');
+            $table->decimal('base_salary', 10, 2)->default(0);
+            $table->decimal('position_salary', 10, 2)->default(0);
+            $table->decimal('performance', 10, 2)->default(0);
+            $table->decimal('overtime_pay', 10, 2)->default(0);
+            $table->decimal('subsidy', 10, 2)->default(0);
+            $table->decimal('social_insurance', 10, 2)->default(0);
+            $table->decimal('housing_fund', 10, 2)->default(0);
+            $table->decimal('tax', 10, 2)->default(0);
+            $table->decimal('absence_deduction', 10, 2)->default(0);
+            $table->decimal('other_deduction', 10, 2)->default(0);
+            $table->decimal('actual_amount', 10, 2)->default(0);
+            $table->tinyInteger('status')->default(0)->comment('0=待确认 1=已确认 2=已发放');
+            $table->timestamp('confirmed_at')->nullable();
+            $table->timestamp('paid_at')->nullable();
+            $table->timestamps();
+            $table->unique(['store_id', 'user_id', 'year_month']);
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('salary_records');
+        Schema::dropIfExists('leave_requests');
+        Schema::dropIfExists('attendance_records');
+        Schema::dropIfExists('schedules');
+        Schema::dropIfExists('employee_profiles');
+    }
+};
diff --git a/backend/routes/api.php b/backend/routes/api.php
index 05e66b1..3fa0096 100644
--- a/backend/routes/api.php
+++ b/backend/routes/api.php
@@ -44,6 +44,17 @@ use App\Http\Controllers\Admin\Inventory\MaterialController;
 use App\Http\Controllers\Admin\Inventory\PurchaseOrderController;
 use App\Http\Controllers\Admin\Inventory\StockMovementController;
 use App\Http\Controllers\Admin\Inventory\InventoryController;
+use App\Http\Controllers\Admin\Finance\FinanceCategoryController;
+use App\Http\Controllers\Admin\Finance\FinanceRecordController;
+use App\Http\Controllers\Admin\Finance\CustomerAccountController;
+use App\Http\Controllers\Admin\Finance\AccountTransactionController;
+use App\Http\Controllers\Admin\Finance\PrepaidCardController;
+use App\Http\Controllers\Admin\Finance\InvoiceController;
+use App\Http\Controllers\Admin\Hr\EmployeeProfileController;
+use App\Http\Controllers\Admin\Hr\ScheduleController;
+use App\Http\Controllers\Admin\Hr\AttendanceRecordController;
+use App\Http\Controllers\Admin\Hr\LeaveRequestController;
+use App\Http\Controllers\Admin\Hr\SalaryRecordController;
 
 /*
 |--------------------------------------------------------------------------
@@ -247,4 +258,54 @@ Route::middleware(['auth:sanctum', 'store', 'oplog'])->group(function () {
         // 库存查询
         Route::get('inventories', [InventoryController::class, 'index']);
     });
+
+    // --- 财务管理模块 ---
+    Route::prefix('finance')->group(function () {
+        // 收支分类
+        Route::apiResource('categories', FinanceCategoryController::class);
+
+        // 收支记录
+        Route::apiResource('records', FinanceRecordController::class);
+        Route::put('records/{financeRecord}/audit', [FinanceRecordController::class, 'audit']);
+
+        // 客户账户
+        Route::get('accounts', [CustomerAccountController::class, 'index']);
+        Route::get('accounts/{customerAccount}', [CustomerAccountController::class, 'show']);
+        Route::post('accounts/recharge', [CustomerAccountController::class, 'recharge']);
+
+        // 账户流水
+        Route::get('transactions', [AccountTransactionController::class, 'index']);
+
+        // 储值卡
+        Route::apiResource('prepaid-cards', PrepaidCardController::class);
+
+        // 发票管理
+        Route::apiResource('invoices', InvoiceController::class);
+        Route::put('invoices/{invoice}/issue', [InvoiceController::class, 'issue']);
+    });
+
+    // --- 人事薪资模块 ---
+    Route::prefix('hr')->group(function () {
+        // 员工档案
+        Route::apiResource('profiles', EmployeeProfileController::class);
+
+        // 排班管理
+        Route::get('schedules', [ScheduleController::class, 'index']);
+        Route::post('schedules', [ScheduleController::class, 'store']);
+
+        // 考勤管理
+        Route::get('attendances', [AttendanceRecordController::class, 'index']);
+        Route::post('attendances', [AttendanceRecordController::class, 'store']);
+        Route::post('attendances/clock-in', [AttendanceRecordController::class, 'clockIn']);
+        Route::post('attendances/clock-out', [AttendanceRecordController::class, 'clockOut']);
+
+        // 请假管理
+        Route::apiResource('leaves', LeaveRequestController::class);
+        Route::put('leaves/{leaveRequest}/audit', [LeaveRequestController::class, 'audit']);
+
+        // 工资管理
+        Route::apiResource('salaries', SalaryRecordController::class);
+        Route::put('salaries/{salaryRecord}/confirm', [SalaryRecordController::class, 'confirm']);
+        Route::put('salaries/{salaryRecord}/pay', [SalaryRecordController::class, 'pay']);
+    });
 });
diff --git a/frontend/src/api/finance.js b/frontend/src/api/finance.js
new file mode 100644
index 0000000..2092551
--- /dev/null
+++ b/frontend/src/api/finance.js
@@ -0,0 +1,50 @@
+import request from '@/utils/request.js'
+
+// ─── Finance Categories ──────────────────────────────────────────────────────
+export const financeCategoryApi = {
+  getList: (params) => request.get('/finance/categories', { params }),
+  getDetail: (id) => request.get(`/finance/categories/${id}`),
+  create: (data) => request.post('/finance/categories', data),
+  update: (id, data) => request.put(`/finance/categories/${id}`, data),
+  delete: (id) => request.delete(`/finance/categories/${id}`)
+}
+
+// ─── Finance Records ─────────────────────────────────────────────────────────
+export const financeRecordApi = {
+  getList: (params) => request.get('/finance/records', { params }),
+  getDetail: (id) => request.get(`/finance/records/${id}`),
+  create: (data) => request.post('/finance/records', data),
+  update: (id, data) => request.put(`/finance/records/${id}`, data),
+  delete: (id) => request.delete(`/finance/records/${id}`),
+  audit: (id, data) => request.put(`/finance/records/${id}/audit`, data)
+}
+
+// ─── Customer Accounts ───────────────────────────────────────────────────────
+export const customerAccountApi = {
+  getList: (params) => request.get('/finance/accounts', { params }),
+  recharge: (data) => request.post('/finance/accounts/recharge', data)
+}
+
+// ─── Account Transactions ────────────────────────────────────────────────────
+export const accountTransactionApi = {
+  getList: (params) => request.get('/finance/transactions', { params })
+}
+
+// ─── Prepaid Cards ───────────────────────────────────────────────────────────
+export const prepaidCardApi = {
+  getList: (params) => request.get('/finance/prepaid-cards', { params }),
+  getDetail: (id) => request.get(`/finance/prepaid-cards/${id}`),
+  create: (data) => request.post('/finance/prepaid-cards', data),
+  update: (id, data) => request.put(`/finance/prepaid-cards/${id}`, data),
+  delete: (id) => request.delete(`/finance/prepaid-cards/${id}`)
+}
+
+// ─── Invoices ────────────────────────────────────────────────────────────────
+export const invoiceApi = {
+  getList: (params) => request.get('/finance/invoices', { params }),
+  getDetail: (id) => request.get(`/finance/invoices/${id}`),
+  create: (data) => request.post('/finance/invoices', data),
+  update: (id, data) => request.put(`/finance/invoices/${id}`, data),
+  delete: (id) => request.delete(`/finance/invoices/${id}`),
+  issue: (id) => request.put(`/finance/invoices/${id}/issue`)
+}
diff --git a/frontend/src/api/hr.js b/frontend/src/api/hr.js
new file mode 100644
index 0000000..2bdca57
--- /dev/null
+++ b/frontend/src/api/hr.js
@@ -0,0 +1,45 @@
+import request from '@/utils/request.js'
+
+// ─── Employee Profiles ───────────────────────────────────────────────────────
+export const employeeProfileApi = {
+  getList: (params) => request.get('/hr/profiles', { params }),
+  getDetail: (id) => request.get(`/hr/profiles/${id}`),
+  create: (data) => request.post('/hr/profiles', data),
+  update: (id, data) => request.put(`/hr/profiles/${id}`, data),
+  delete: (id) => request.delete(`/hr/profiles/${id}`)
+}
+
+// ─── Schedules ───────────────────────────────────────────────────────────────
+export const scheduleApi = {
+  getList: (params) => request.get('/hr/schedules', { params }),
+  create: (data) => request.post('/hr/schedules', data)
+}
+
+// ─── Attendance Records ──────────────────────────────────────────────────────
+export const attendanceApi = {
+  getList: (params) => request.get('/hr/attendances', { params }),
+  create: (data) => request.post('/hr/attendances', data),
+  clockIn: () => request.post('/hr/attendances/clock-in'),
+  clockOut: () => request.post('/hr/attendances/clock-out')
+}
+
+// ─── Leave Requests ──────────────────────────────────────────────────────────
+export const leaveRequestApi = {
+  getList: (params) => request.get('/hr/leaves', { params }),
+  getDetail: (id) => request.get(`/hr/leaves/${id}`),
+  create: (data) => request.post('/hr/leaves', data),
+  update: (id, data) => request.put(`/hr/leaves/${id}`, data),
+  delete: (id) => request.delete(`/hr/leaves/${id}`),
+  audit: (id, data) => request.put(`/hr/leaves/${id}/audit`, data)
+}
+
+// ─── Salary Records ──────────────────────────────────────────────────────────
+export const salaryRecordApi = {
+  getList: (params) => request.get('/hr/salaries', { params }),
+  getDetail: (id) => request.get(`/hr/salaries/${id}`),
+  create: (data) => request.post('/hr/salaries', data),
+  update: (id, data) => request.put(`/hr/salaries/${id}`, data),
+  delete: (id) => request.delete(`/hr/salaries/${id}`),
+  confirm: (id) => request.put(`/hr/salaries/${id}/confirm`),
+  pay: (id) => request.put(`/hr/salaries/${id}/pay`)
+}
diff --git a/frontend/src/views/finance/accounts/index.vue b/frontend/src/views/finance/accounts/index.vue
new file mode 100644
index 0000000..0f64211
--- /dev/null
+++ b/frontend/src/views/finance/accounts/index.vue
@@ -0,0 +1,162 @@
+<script setup>
+import { ref, reactive, onMounted } from 'vue'
+import { ElMessage } from 'element-plus'
+import { customerAccountApi, accountTransactionApi } from '@/api/finance.js'
+
+const tableData = ref([])
+const total = ref(0)
+const loading = ref(false)
+
+const searchForm = reactive({ customer_id: '' })
+const pagination = reactive({ page: 1, per_page: 20 })
+
+// ─── Recharge Dialog ────────────────────────────────────────────────────────
+const rechargeVisible = ref(false)
+const rechargeLoading = ref(false)
+const rechargeFormRef = ref(null)
+const rechargeForm = reactive({ customer_account_id: null, customer_id: null, amount: 0, pay_method: '' })
+const rechargeRules = {
+  amount: [{ required: true, message: '请输入充值金额', trigger: 'blur' }]
+}
+const payMethods = [
+  { label: '现金', value: 'cash' },
+  { label: '微信', value: 'wechat' },
+  { label: '支付宝', value: 'alipay' },
+  { label: '银行转账', value: 'bank' },
+  { label: '储值卡', value: 'card' }
+]
+
+// ─── Transaction History Dialog ─────────────────────────────────────────────
+const txVisible = ref(false)
+const txLoading = ref(false)
+const txData = ref([])
+const txTotal = ref(0)
+const txAccountId = ref(null)
+const txPagination = reactive({ page: 1, per_page: 20 })
+
+const txTypeMap = { 1: '充值', 2: '消费', 3: '退款', 4: '积分变动' }
+const txTypeType = { 1: 'success', 2: 'warning', 3: 'danger', 4: 'info' }
+
+// ─── Main List ──────────────────────────────────────────────────────────────
+async function fetchList() {
+  loading.value = true
+  try {
+    const res = await customerAccountApi.getList({ ...searchForm, ...pagination })
+    tableData.value = res.data?.list || res.data?.data || []
+    total.value = res.data?.total || 0
+  } finally { loading.value = false }
+}
+
+function handleSearch() { pagination.page = 1; fetchList() }
+function handleReset() { Object.assign(searchForm, { customer_id: '' }); handleSearch() }
+
+function handlePageChange(val) { pagination.page = val; fetchList() }
+function handleSizeChange(val) { pagination.per_page = val; pagination.page = 1; fetchList() }
+
+// ─── Recharge ───────────────────────────────────────────────────────────────
+function handleRecharge(row) {
+  Object.assign(rechargeForm, { customer_account_id: row.id, customer_id: row.customer_id, amount: 0, pay_method: '' })
+  rechargeVisible.value = true
+}
+
+async function submitRecharge() {
+  if (!rechargeFormRef.value) return
+  await rechargeFormRef.value.validate(async (valid) => {
+    if (!valid) return
+    rechargeLoading.value = true
+    try {
+      await customerAccountApi.recharge(rechargeForm)
+      ElMessage.success('充值成功')
+      rechargeVisible.value = false
+      fetchList()
+    } finally { rechargeLoading.value = false }
+  })
+}
+
+// ─── Transaction History ────────────────────────────────────────────────────
+function handleViewTx(row) {
+  txAccountId.value = row.id
+  txPagination.page = 1
+  txVisible.value = true
+  fetchTxList()
+}
+
+async function fetchTxList() {
+  txLoading.value = true
+  try {
+    const res = await accountTransactionApi.getList({ customer_account_id: txAccountId.value, ...txPagination })
+    txData.value = res.data?.list || res.data?.data || []
+    txTotal.value = res.data?.total || 0
+  } finally { txLoading.value = false }
+}
+
+function handleTxPageChange(val) { txPagination.page = val; fetchTxList() }
+function handleTxSizeChange(val) { txPagination.per_page = val; txPagination.page = 1; fetchTxList() }
+
+onMounted(() => fetchList())
+</script>
+
+<template>
+  <div class="page-container">
+    <div class="search-bar">
+      <el-input v-model="searchForm.customer_id" placeholder="客户ID" style="width:160px" clearable @keydown.enter="handleSearch" />
+      <el-button type="primary" @click="handleSearch">查询</el-button>
+      <el-button @click="handleReset">重置</el-button>
+    </div>
+
+    <div class="table-container">
+      <el-table v-loading="loading" :data="tableData" border stripe style="width:100%">
+        <el-table-column label="客户姓名" min-width="120">
+          <template #default="{ row }">{{ row.customer?.name || '-' }}</template>
+        </el-table-column>
+        <el-table-column prop="cash_balance" label="现金余额" min-width="120" align="right" />
+        <el-table-column prop="card_balance" label="储值卡余额" min-width="120" align="right" />
+        <el-table-column prop="points" label="积分" min-width="100" align="right" />
+        <el-table-column label="操作" width="180" fixed="right" align="center">
+          <template #default="{ row }">
+            <el-button size="small" type="primary" link @click="handleRecharge(row)">充值</el-button>
+            <el-button size="small" type="primary" link @click="handleViewTx(row)">查看流水</el-button>
+          </template>
+        </el-table-column>
+      </el-table>
+      <el-pagination v-model:current-page="pagination.page" v-model:page-size="pagination.per_page" :total="total" :page-sizes="[10, 20, 50]" layout="total,sizes,prev,pager,next,jumper" background @current-change="handlePageChange" @size-change="handleSizeChange" />
+    </div>
+
+    <!-- Recharge Dialog -->
+    <el-dialog v-model="rechargeVisible" title="账户充值" width="480px" destroy-on-close>
+      <el-form ref="rechargeFormRef" :model="rechargeForm" :rules="rechargeRules" label-width="90px">
+        <el-form-item label="客户ID">
+          <el-input :model-value="rechargeForm.customer_id" disabled />
+        </el-form-item>
+        <el-form-item label="充值金额" prop="amount">
+          <el-input-number v-model="rechargeForm.amount" :min="0.01" :precision="2" :step="100" style="width:100%" />
+        </el-form-item>
+        <el-form-item label="支付方式">
+          <el-select v-model="rechargeForm.pay_method" placeholder="请选择支付方式" style="width:100%">
+            <el-option v-for="m in payMethods" :key="m.value" :label="m.label" :value="m.value" />
+          </el-select>
+        </el-form-item>
+      </el-form>
+      <template #footer>
+        <el-button @click="rechargeVisible = false">取消</el-button>
+        <el-button type="primary" :loading="rechargeLoading" @click="submitRecharge">确定</el-button>
+      </template>
+    </el-dialog>
+
+    <!-- Transaction History Dialog -->
+    <el-dialog v-model="txVisible" title="账户流水" width="800px" destroy-on-close>
+      <el-table v-loading="txLoading" :data="txData" border stripe style="width:100%">
+        <el-table-column label="类型" width="110" align="center">
+          <template #default="{ row }">
+            <el-tag :type="txTypeType[row.type]" size="small">{{ txTypeMap[row.type] || '-' }}</el-tag>
+          </template>
+        </el-table-column>
+        <el-table-column prop="amount" label="金额" min-width="100" align="right" />
+        <el-table-column prop="balance_after" label="变动后余额" min-width="120" align="right" />
+        <el-table-column prop="description" label="描述" min-width="180" show-overflow-tooltip />
+        <el-table-column prop="created_at" label="时间" min-width="160" />
+      </el-table>
+      <el-pagination v-model:current-page="txPagination.page" v-model:page-size="txPagination.per_page" :total="txTotal" :page-sizes="[10, 20, 50]" layout="total,sizes,prev,pager,next,jumper" background style="margin-top:12px" @current-change="handleTxPageChange" @size-change="handleTxSizeChange" />
+    </el-dialog>
+  </div>
+</template>
diff --git a/frontend/src/views/finance/categories/index.vue b/frontend/src/views/finance/categories/index.vue
new file mode 100644
index 0000000..6438185
--- /dev/null
+++ b/frontend/src/views/finance/categories/index.vue
@@ -0,0 +1,143 @@
+<script setup>
+import { ref, reactive, onMounted } from 'vue'
+import { ElMessage, ElMessageBox } from 'element-plus'
+import { financeCategoryApi } from '@/api/finance.js'
+
+const tableData = ref([])
+const total = ref(0)
+const loading = ref(false)
+const dialogVisible = ref(false)
+const submitLoading = ref(false)
+
+const searchForm = reactive({ type: '', status: '' })
+const pagination = reactive({ page: 1, per_page: 50 })
+
+const formRef = ref(null)
+const form = reactive({ id: null, name: '', type: 1, parent_id: 0, level: 1, sort: 0, status: 1 })
+const isEdit = ref(false)
+const formRules = {
+  name: [{ required: true, message: '请输入分类名称', trigger: 'blur' }],
+  type: [{ required: true, message: '请选择类型', trigger: 'change' }]
+}
+const typeMap = { 1: '收入', 2: '支出' }
+
+async function fetchList() {
+  loading.value = true
+  try {
+    const res = await financeCategoryApi.getList({ ...searchForm, ...pagination })
+    tableData.value = res.data?.list || res.data?.data || []
+    total.value = res.data?.total || 0
+  } finally { loading.value = false }
+}
+
+function handleSearch() { pagination.page = 1; fetchList() }
+function handleReset() { Object.assign(searchForm, { type: '', status: '' }); handleSearch() }
+
+function handleAdd() {
+  isEdit.value = false
+  Object.assign(form, { id: null, name: '', type: 1, parent_id: 0, level: 1, sort: 0, status: 1 })
+  dialogVisible.value = true
+}
+
+async function handleEdit(row) {
+  isEdit.value = true
+  Object.assign(form, {
+    id: row.id,
+    name: row.name,
+    type: row.type,
+    parent_id: row.parent_id || 0,
+    level: row.level || 1,
+    sort: row.sort || 0,
+    status: row.status
+  })
+  dialogVisible.value = true
+}
+
+async function handleSubmit() {
+  if (!formRef.value) return
+  await formRef.value.validate(async (valid) => {
+    if (!valid) return
+    submitLoading.value = true
+    try {
+      if (isEdit.value) { await financeCategoryApi.update(form.id, form); ElMessage.success('更新成功') }
+      else { await financeCategoryApi.create(form); ElMessage.success('创建成功') }
+      dialogVisible.value = false; fetchList()
+    } finally { submitLoading.value = false }
+  })
+}
+
+async function handleDelete(row) {
+  await ElMessageBox.confirm(`确定删除分类「${row.name}」吗？`, '删除确认', { type: 'warning' })
+  await financeCategoryApi.delete(row.id); ElMessage.success('删除成功'); fetchList()
+}
+
+function handlePageChange(val) { pagination.page = val; fetchList() }
+function handleSizeChange(val) { pagination.per_page = val; pagination.page = 1; fetchList() }
+onMounted(() => fetchList())
+</script>
+
+<template>
+  <div class="page-container">
+    <div class="search-bar">
+      <el-select v-model="searchForm.type" placeholder="类型" clearable style="width:120px">
+        <el-option v-for="(v, k) in typeMap" :key="k" :label="v" :value="Number(k)" />
+      </el-select>
+      <el-select v-model="searchForm.status" placeholder="状态" clearable style="width:120px">
+        <el-option label="启用" :value="1" />
+        <el-option label="停用" :value="0" />
+      </el-select>
+      <el-button type="primary" @click="handleSearch">查询</el-button>
+      <el-button @click="handleReset">重置</el-button>
+    </div>
+    <div class="table-container">
+      <div class="table-actions"><el-button type="primary" @click="handleAdd">新增分类</el-button></div>
+      <el-table v-loading="loading" :data="tableData" border stripe row-key="id" default-expand-all style="width:100%">
+        <el-table-column prop="name" label="分类名称" min-width="180" />
+        <el-table-column label="类型" width="100" align="center">
+          <template #default="{ row }">
+            <el-tag :type="row.type === 1 ? 'success' : 'danger'" size="small">{{ typeMap[row.type] }}</el-tag>
+          </template>
+        </el-table-column>
+        <el-table-column prop="level" label="层级" width="80" align="center" />
+        <el-table-column prop="sort" label="排序" width="80" align="center" />
+        <el-table-column label="状态" width="80" align="center">
+          <template #default="{ row }">
+            <el-tag :type="row.status ? 'success' : 'danger'" size="small">{{ row.status ? '启用' : '停用' }}</el-tag>
+          </template>
+        </el-table-column>
+        <el-table-column prop="created_at" label="创建时间" min-width="160" />
+        <el-table-column label="操作" width="160" fixed="right" align="center">
+          <template #default="{ row }">
+            <el-button size="small" type="primary" link @click="handleEdit(row)">编辑</el-button>
+            <el-button size="small" type="danger" link @click="handleDelete(row)">删除</el-button>
+          </template>
+        </el-table-column>
+      </el-table>
+      <el-pagination v-model:current-page="pagination.page" v-model:page-size="pagination.per_page" :total="total" :page-sizes="[20,50,100]" layout="total,sizes,prev,pager,next,jumper" background @current-change="handlePageChange" @size-change="handleSizeChange" />
+    </div>
+    <el-dialog v-model="dialogVisible" :title="isEdit ? '编辑分类' : '新增分类'" width="450px" destroy-on-close>
+      <el-form ref="formRef" :model="form" :rules="formRules" label-width="90px">
+        <el-form-item label="分类名称" prop="name"><el-input v-model="form.name" placeholder="请输入分类名称" /></el-form-item>
+        <el-form-item label="类型" prop="type">
+          <el-select v-model="form.type" style="width:100%">
+            <el-option v-for="(v, k) in typeMap" :key="k" :label="v" :value="Number(k)" />
+          </el-select>
+        </el-form-item>
+        <el-form-item label="上级分类">
+          <el-input-number v-model="form.parent_id" :min="0" style="width:100%" />
+          <div style="font-size:12px;color:var(--color-text-secondary)">0 表示顶级分类</div>
+        </el-form-item>
+        <el-form-item label="排序">
+          <el-input-number v-model="form.sort" :min="0" :max="9999" style="width:100%" />
+        </el-form-item>
+        <el-form-item label="状态">
+          <el-switch v-model="form.status" :active-value="1" :inactive-value="0" />
+        </el-form-item>
+      </el-form>
+      <template #footer>
+        <el-button @click="dialogVisible = false">取消</el-button>
+        <el-button type="primary" :loading="submitLoading" @click="handleSubmit">确定</el-button>
+      </template>
+    </el-dialog>
+  </div>
+</template>
diff --git a/frontend/src/views/finance/invoices/index.vue b/frontend/src/views/finance/invoices/index.vue
new file mode 100644
index 0000000..ab09341
--- /dev/null
+++ b/frontend/src/views/finance/invoices/index.vue
@@ -0,0 +1,118 @@
+<script setup>
+import { ref, reactive, onMounted } from 'vue'
+import { ElMessage, ElMessageBox } from 'element-plus'
+import { invoiceApi } from '@/api/finance.js'
+
+const statusMap = { 0: '待开', 1: '已开', 2: '已红冲' }
+const statusType = { 0: 'warning', 1: 'success', 2: 'danger' }
+const typeMap = { 1: '电子', 2: '纸质' }
+
+const tableData = ref([])
+const total = ref(0)
+const loading = ref(false)
+const dialogVisible = ref(false)
+const submitLoading = ref(false)
+
+const searchForm = reactive({ invoice_no: '', status: '', type: '' })
+const pagination = reactive({ page: 1, per_page: 15 })
+
+const formRef = ref(null)
+const form = reactive({ id: null, invoice_no: '', customer_id: '', type: 1, amount: 0, tax_amount: 0, title: '', tax_no: '' })
+const isEdit = ref(false)
+const formRules = { invoice_no: [{ required: true, message: '请输入发票号', trigger: 'blur' }] }
+
+async function fetchList() {
+  loading.value = true
+  try {
+    const res = await invoiceApi.getList({ ...searchForm, ...pagination })
+    tableData.value = res.data?.list || res.data?.data || []
+    total.value = res.data?.total || 0
+  } finally { loading.value = false }
+}
+
+function handleSearch() { pagination.page = 1; fetchList() }
+function handleReset() { Object.assign(searchForm, { invoice_no: '', status: '', type: '' }); handleSearch() }
+
+function handleAdd() {
+  isEdit.value = false
+  Object.assign(form, { id: null, invoice_no: '', customer_id: '', type: 1, amount: 0, tax_amount: 0, title: '', tax_no: '' })
+  dialogVisible.value = true
+}
+async function handleEdit(row) { isEdit.value = true; Object.assign(form, { ...row }); dialogVisible.value = true }
+
+async function handleSubmit() {
+  if (!formRef.value) return
+  await formRef.value.validate(async (valid) => {
+    if (!valid) return
+    submitLoading.value = true
+    try {
+      if (isEdit.value) { await invoiceApi.update(form.id, form); ElMessage.success('更新成功') }
+      else { await invoiceApi.create(form); ElMessage.success('创建成功') }
+      dialogVisible.value = false; fetchList()
+    } finally { submitLoading.value = false }
+  })
+}
+
+async function handleDelete(row) {
+  await ElMessageBox.confirm(`确定删除发票「${row.invoice_no}」吗？`, '删除确认', { type: 'warning' })
+  await invoiceApi.delete(row.id); ElMessage.success('删除成功'); fetchList()
+}
+
+async function handleIssue(row) {
+  await ElMessageBox.confirm(`确定开具发票「${row.invoice_no}」吗？`, '开票确认', { type: 'info' })
+  await invoiceApi.issue(row.id); ElMessage.success('开票成功'); fetchList()
+}
+
+function handlePageChange(val) { pagination.page = val; fetchList() }
+function handleSizeChange(val) { pagination.per_page = val; pagination.page = 1; fetchList() }
+onMounted(() => fetchList())
+</script>
+
+<template>
+  <div class="page-container">
+    <div class="search-bar">
+      <el-input v-model="searchForm.invoice_no" placeholder="发票号" style="width:180px" clearable @keydown.enter="handleSearch" />
+      <el-select v-model="searchForm.status" placeholder="状态" clearable style="width:120px">
+        <el-option v-for="(v, k) in statusMap" :key="k" :label="v" :value="Number(k)" />
+      </el-select>
+      <el-select v-model="searchForm.type" placeholder="类型" clearable style="width:120px">
+        <el-option v-for="(v, k) in typeMap" :key="k" :label="v" :value="Number(k)" />
+      </el-select>
+      <el-button type="primary" @click="handleSearch">查询</el-button>
+      <el-button @click="handleReset">重置</el-button>
+    </div>
+    <div class="table-container">
+      <div class="table-actions"><el-button type="primary" @click="handleAdd">新增发票</el-button></div>
+      <el-table v-loading="loading" :data="tableData" border stripe style="width:100%">
+        <el-table-column prop="invoice_no" label="发票号" min-width="150" />
+        <el-table-column prop="customer_id" label="客户ID" width="100" align="center" />
+        <el-table-column label="类型" width="80" align="center"><template #default="{ row }"><el-tag size="small">{{ typeMap[row.type] }}</el-tag></template></el-table-column>
+        <el-table-column prop="amount" label="金额" width="100" align="right" />
+        <el-table-column prop="tax_amount" label="税额" width="100" align="right" />
+        <el-table-column prop="title" label="发票抬头" min-width="180" show-overflow-tooltip />
+        <el-table-column label="状态" width="90" align="center"><template #default="{ row }"><el-tag :type="statusType[row.status]" size="small">{{ statusMap[row.status] }}</el-tag></template></el-table-column>
+        <el-table-column prop="issued_at" label="开票时间" width="160" />
+        <el-table-column label="操作" width="200" fixed="right" align="center">
+          <template #default="{ row }">
+            <el-button v-if="row.status===0" size="small" type="success" link @click="handleIssue(row)">开票</el-button>
+            <el-button v-if="row.status===0" size="small" type="primary" link @click="handleEdit(row)">编辑</el-button>
+            <el-button v-if="row.status===0" size="small" type="danger" link @click="handleDelete(row)">删除</el-button>
+          </template>
+        </el-table-column>
+      </el-table>
+      <el-pagination v-model:current-page="pagination.page" v-model:page-size="pagination.per_page" :total="total" :page-sizes="[10,15,20,50]" layout="total,sizes,prev,pager,next,jumper" background @current-change="handlePageChange" @size-change="handleSizeChange" />
+    </div>
+    <el-dialog v-model="dialogVisible" :title="isEdit?'编辑发票':'新增发票'" width="550px" destroy-on-close>
+      <el-form ref="formRef" :model="form" :rules="formRules" label-width="100px">
+        <el-form-item label="发票号" prop="invoice_no"><el-input v-model="form.invoice_no" placeholder="请输入发票号" /></el-form-item>
+        <el-form-item label="客户ID"><el-input v-model="form.customer_id" placeholder="请输入客户ID" /></el-form-item>
+        <el-form-item label="类型"><el-select v-model="form.type" style="width:100%"><el-option v-for="(v, k) in typeMap" :key="k" :label="v" :value="Number(k)" /></el-select></el-form-item>
+        <el-form-item label="金额"><el-input-number v-model="form.amount" :min="0" :precision="2" style="width:100%" /></el-form-item>
+        <el-form-item label="税额"><el-input-number v-model="form.tax_amount" :min="0" :precision="2" style="width:100%" /></el-form-item>
+        <el-form-item label="发票抬头"><el-input v-model="form.title" placeholder="请输入发票抬头" /></el-form-item>
+        <el-form-item label="税号"><el-input v-model="form.tax_no" placeholder="请输入税号" /></el-form-item>
+      </el-form>
+      <template #footer><el-button @click="dialogVisible=false">取消</el-button><el-button type="primary" :loading="submitLoading" @click="handleSubmit">确定</el-button></template>
+    </el-dialog>
+  </div>
+</template>
diff --git a/frontend/src/views/finance/prepaid-cards/index.vue b/frontend/src/views/finance/prepaid-cards/index.vue
new file mode 100644
index 0000000..9651c62
--- /dev/null
+++ b/frontend/src/views/finance/prepaid-cards/index.vue
@@ -0,0 +1,104 @@
+<script setup>
+import { ref, reactive, onMounted } from 'vue'
+import { ElMessage, ElMessageBox } from 'element-plus'
+import { prepaidCardApi } from '@/api/finance.js'
+
+const tableData = ref([])
+const total = ref(0)
+const loading = ref(false)
+const dialogVisible = ref(false)
+const submitLoading = ref(false)
+
+const searchForm = reactive({ name: '', status: '' })
+const pagination = reactive({ page: 1, per_page: 15 })
+
+const formRef = ref(null)
+const form = reactive({ id: null, name: '', face_value: 0, sell_price: 0, discount_rate: 1, validity_days: 365, status: 1, sort: 0 })
+const isEdit = ref(false)
+const formRules = { name: [{ required: true, message: '请输入储值卡名称', trigger: 'blur' }] }
+
+async function fetchList() {
+  loading.value = true
+  try {
+    const res = await prepaidCardApi.getList({ ...searchForm, ...pagination })
+    tableData.value = res.data?.list || res.data?.data || []
+    total.value = res.data?.total || 0
+  } finally { loading.value = false }
+}
+
+function handleSearch() { pagination.page = 1; fetchList() }
+function handleReset() { Object.assign(searchForm, { name: '', status: '' }); handleSearch() }
+
+function handleAdd() {
+  isEdit.value = false
+  Object.assign(form, { id: null, name: '', face_value: 0, sell_price: 0, discount_rate: 1, validity_days: 365, status: 1, sort: 0 })
+  dialogVisible.value = true
+}
+async function handleEdit(row) { isEdit.value = true; Object.assign(form, { ...row }); dialogVisible.value = true }
+
+async function handleSubmit() {
+  if (!formRef.value) return
+  await formRef.value.validate(async (valid) => {
+    if (!valid) return
+    submitLoading.value = true
+    try {
+      if (isEdit.value) { await prepaidCardApi.update(form.id, form); ElMessage.success('更新成功') }
+      else { await prepaidCardApi.create(form); ElMessage.success('创建成功') }
+      dialogVisible.value = false; fetchList()
+    } finally { submitLoading.value = false }
+  })
+}
+
+async function handleDelete(row) {
+  await ElMessageBox.confirm(`确定删除储值卡「${row.name}」吗？`, '删除确认', { type: 'warning' })
+  await prepaidCardApi.delete(row.id); ElMessage.success('删除成功'); fetchList()
+}
+
+function handlePageChange(val) { pagination.page = val; fetchList() }
+function handleSizeChange(val) { pagination.per_page = val; pagination.page = 1; fetchList() }
+onMounted(() => fetchList())
+</script>
+
+<template>
+  <div class="page-container">
+    <div class="search-bar">
+      <el-input v-model="searchForm.name" placeholder="储值卡名称" style="width:180px" clearable @keydown.enter="handleSearch" />
+      <el-select v-model="searchForm.status" placeholder="状态" clearable style="width:120px">
+        <el-option label="启用" :value="1" />
+        <el-option label="停用" :value="0" />
+      </el-select>
+      <el-button type="primary" @click="handleSearch">查询</el-button>
+      <el-button @click="handleReset">重置</el-button>
+    </div>
+    <div class="table-container">
+      <div class="table-actions"><el-button type="primary" @click="handleAdd">新增储值卡</el-button></div>
+      <el-table v-loading="loading" :data="tableData" border stripe style="width:100%">
+        <el-table-column prop="name" label="储值卡名称" min-width="150" />
+        <el-table-column prop="face_value" label="面值" width="100" align="right" />
+        <el-table-column prop="sell_price" label="售价" width="100" align="right" />
+        <el-table-column prop="discount_rate" label="折扣率" width="90" align="center" />
+        <el-table-column prop="validity_days" label="有效期(天)" width="100" align="center" />
+        <el-table-column label="状态" width="80" align="center"><template #default="{ row }"><el-tag :type="row.status?'success':'danger'" size="small">{{ row.status?'启用':'停用' }}</el-tag></template></el-table-column>
+        <el-table-column label="操作" width="160" fixed="right" align="center">
+          <template #default="{ row }">
+            <el-button size="small" type="primary" link @click="handleEdit(row)">编辑</el-button>
+            <el-button size="small" type="danger" link @click="handleDelete(row)">删除</el-button>
+          </template>
+        </el-table-column>
+      </el-table>
+      <el-pagination v-model:current-page="pagination.page" v-model:page-size="pagination.per_page" :total="total" :page-sizes="[10,15,20,50]" layout="total,sizes,prev,pager,next,jumper" background @current-change="handlePageChange" @size-change="handleSizeChange" />
+    </div>
+    <el-dialog v-model="dialogVisible" :title="isEdit?'编辑储值卡':'新增储值卡'" width="500px" destroy-on-close>
+      <el-form ref="formRef" :model="form" :rules="formRules" label-width="100px">
+        <el-form-item label="储值卡名称" prop="name"><el-input v-model="form.name" placeholder="请输入储值卡名称" /></el-form-item>
+        <el-form-item label="面值"><el-input-number v-model="form.face_value" :min="0" :precision="2" style="width:100%" /></el-form-item>
+        <el-form-item label="售价"><el-input-number v-model="form.sell_price" :min="0" :precision="2" style="width:100%" /></el-form-item>
+        <el-form-item label="折扣率"><el-input-number v-model="form.discount_rate" :min="0" :max="1" :step="0.01" :precision="2" style="width:100%" /></el-form-item>
+        <el-form-item label="有效期(天)"><el-input-number v-model="form.validity_days" :min="1" style="width:100%" /></el-form-item>
+        <el-form-item label="状态"><el-switch v-model="form.status" :active-value="1" :inactive-value="0" /></el-form-item>
+        <el-form-item label="排序"><el-input-number v-model="form.sort" :min="0" :max="999" /></el-form-item>
+      </el-form>
+      <template #footer><el-button @click="dialogVisible=false">取消</el-button><el-button type="primary" :loading="submitLoading" @click="handleSubmit">确定</el-button></template>
+    </el-dialog>
+  </div>
+</template>
diff --git a/frontend/src/views/finance/records/index.vue b/frontend/src/views/finance/records/index.vue
new file mode 100644
index 0000000..e1f93c6
--- /dev/null
+++ b/frontend/src/views/finance/records/index.vue
@@ -0,0 +1,220 @@
+<script setup>
+import { ref, reactive, onMounted } from 'vue'
+import { ElMessage, ElMessageBox } from 'element-plus'
+import { financeRecordApi } from '@/api/finance.js'
+
+const tableData = ref([])
+const total = ref(0)
+const loading = ref(false)
+const dialogVisible = ref(false)
+const dialogTitle = ref('新增收支记录')
+const submitLoading = ref(false)
+const auditVisible = ref(false)
+const currentRecord = ref(null)
+const isEdit = ref(false)
+
+const searchForm = reactive({ type: '', audit_status: '', record_no: '' })
+const pagination = reactive({ page: 1, per_page: 20 })
+
+const formRef = ref(null)
+const form = reactive({
+  id: null, record_no: '', type: '', category_id: '',
+  amount: 0, pay_method: '', description: '', record_date: ''
+})
+const formRules = {
+  record_no: [{ required: true, message: '请输入记录编号', trigger: 'blur' }],
+  type: [{ required: true, message: '请选择类型', trigger: 'change' }],
+  amount: [{ required: true, message: '请输入金额', trigger: 'blur' }],
+  record_date: [{ required: true, message: '请选择日期', trigger: 'change' }]
+}
+
+const auditForm = reactive({ status: 1, audit_remark: '' })
+
+const typeMap = { 1: '收入', 2: '支出' }
+const typeType = { 1: 'success', 2: 'danger' }
+const auditMap = { 0: '待审核', 1: '已通过', 2: '已驳回' }
+const auditType = { 0: 'warning', 1: 'success', 2: 'danger' }
+const payMethodMap = { 1: '现金', 2: '微信', 3: '支付宝', 4: '银行转账' }
+
+async function fetchList() {
+  loading.value = true
+  try {
+    const res = await financeRecordApi.getList({ ...searchForm, ...pagination })
+    tableData.value = res.data?.list || res.data?.data || []
+    total.value = res.data?.total || 0
+  } finally { loading.value = false }
+}
+
+function handleSearch() { pagination.page = 1; fetchList() }
+function handleReset() { Object.assign(searchForm, { type: '', audit_status: '', record_no: '' }); handleSearch() }
+
+function handleAdd() {
+  isEdit.value = false; dialogTitle.value = '新增收支记录'
+  Object.assign(form, { id: null, record_no: '', type: '', category_id: '', amount: 0, pay_method: '', description: '', record_date: '' })
+  dialogVisible.value = true
+}
+
+async function handleEdit(row) {
+  if (row.audit_status !== 0) { ElMessage.warning('只能编辑待审核记录'); return }
+  isEdit.value = true; dialogTitle.value = '编辑收支记录'
+  const res = await financeRecordApi.getDetail(row.id)
+  const d = res.data
+  Object.assign(form, {
+    id: d.id, record_no: d.record_no, type: d.type, category_id: d.category_id || '',
+    amount: d.amount, pay_method: d.pay_method || '', description: d.description || '', record_date: d.record_date || ''
+  })
+  dialogVisible.value = true
+}
+
+async function handleSubmit() {
+  if (!formRef.value) return
+  await formRef.value.validate(async (valid) => {
+    if (!valid) return
+    submitLoading.value = true
+    try {
+      if (isEdit.value) { await financeRecordApi.update(form.id, form); ElMessage.success('更新成功') }
+      else { await financeRecordApi.create(form); ElMessage.success('创建成功') }
+      dialogVisible.value = false; fetchList()
+    } finally { submitLoading.value = false }
+  })
+}
+
+async function handleDelete(row) {
+  if (row.audit_status !== 0) { ElMessage.warning('只能删除待审核记录'); return }
+  await ElMessageBox.confirm('确定删除该收支记录吗？', '删除确认', { type: 'warning' })
+  await financeRecordApi.delete(row.id); ElMessage.success('删除成功'); fetchList()
+}
+
+function openAudit(row) {
+  currentRecord.value = row
+  Object.assign(auditForm, { status: 1, audit_remark: '' })
+  auditVisible.value = true
+}
+
+async function submitAudit() {
+  await financeRecordApi.audit(currentRecord.value.id, auditForm)
+  ElMessage.success('审核完成')
+  auditVisible.value = false; fetchList()
+}
+
+function handlePageChange(val) { pagination.page = val; fetchList() }
+function handleSizeChange(val) { pagination.per_page = val; pagination.page = 1; fetchList() }
+
+onMounted(() => { fetchList() })
+</script>
+
+<template>
+  <div class="page-container">
+    <div class="search-bar">
+      <el-select v-model="searchForm.type" placeholder="收支类型" clearable style="width:120px">
+        <el-option v-for="(v, k) in typeMap" :key="k" :label="v" :value="Number(k)" />
+      </el-select>
+      <el-select v-model="searchForm.audit_status" placeholder="审核状态" clearable style="width:120px">
+        <el-option v-for="(v, k) in auditMap" :key="k" :label="v" :value="Number(k)" />
+      </el-select>
+      <el-input v-model="searchForm.record_no" placeholder="记录编号" style="width:180px" clearable @keydown.enter="handleSearch" />
+      <el-button type="primary" @click="handleSearch">查询</el-button>
+      <el-button @click="handleReset">重置</el-button>
+    </div>
+
+    <div class="table-container">
+      <div class="table-actions"><el-button type="primary" @click="handleAdd">新增记录</el-button></div>
+      <el-table v-loading="loading" :data="tableData" border stripe style="width:100%">
+        <el-table-column prop="record_no" label="记录编号" min-width="150" />
+        <el-table-column label="类型" width="90" align="center">
+          <template #default="{ row }"><el-tag :type="typeType[row.type]" size="small">{{ typeMap[row.type] || '-' }}</el-tag></template>
+        </el-table-column>
+        <el-table-column prop="category" label="分类" min-width="120">
+          <template #default="{ row }">{{ row.category?.name || row.category || '-' }}</template>
+        </el-table-column>
+        <el-table-column prop="amount" label="金额" min-width="110" align="right" />
+        <el-table-column label="支付方式" width="110" align="center">
+          <template #default="{ row }">{{ payMethodMap[row.pay_method] || '-' }}</template>
+        </el-table-column>
+        <el-table-column label="审核状态" width="100" align="center">
+          <template #default="{ row }"><el-tag :type="auditType[row.audit_status]" size="small">{{ auditMap[row.audit_status] }}</el-tag></template>
+        </el-table-column>
+        <el-table-column prop="record_date" label="记录日期" min-width="120" />
+        <el-table-column label="操作" width="220" fixed="right" align="center">
+          <template #default="{ row }">
+            <el-button v-if="row.audit_status===0" size="small" type="success" link @click="openAudit(row)">审核</el-button>
+            <el-button v-if="row.audit_status===0" size="small" type="primary" link @click="handleEdit(row)">编辑</el-button>
+            <el-button v-if="row.audit_status===0" size="small" type="danger" link @click="handleDelete(row)">删除</el-button>
+            <span v-if="row.audit_status!==0" class="text-muted">-</span>
+          </template>
+        </el-table-column>
+      </el-table>
+      <el-pagination v-model:current-page="pagination.page" v-model:page-size="pagination.per_page" :total="total" :page-sizes="[10,20,50]" layout="total,sizes,prev,pager,next,jumper" background @current-change="handlePageChange" @size-change="handleSizeChange" />
+    </div>
+
+    <!-- Add/Edit -->
+    <el-dialog v-model="dialogVisible" :title="dialogTitle" width="650px" destroy-on-close>
+      <el-form ref="formRef" :model="form" :rules="formRules" label-width="90px">
+        <el-row :gutter="16">
+          <el-col :span="12">
+            <el-form-item label="记录编号" prop="record_no">
+              <el-input v-model="form.record_no" />
+            </el-form-item>
+          </el-col>
+          <el-col :span="12">
+            <el-form-item label="类型" prop="type">
+              <el-select v-model="form.type" placeholder="选择类型" style="width:100%">
+                <el-option v-for="(v, k) in typeMap" :key="k" :label="v" :value="Number(k)" />
+              </el-select>
+            </el-form-item>
+          </el-col>
+          <el-col :span="12">
+            <el-form-item label="分类">
+              <el-input v-model="form.category_id" placeholder="分类ID" />
+            </el-form-item>
+          </el-col>
+          <el-col :span="12">
+            <el-form-item label="金额" prop="amount">
+              <el-input-number v-model="form.amount" :min="0" :precision="2" style="width:100%" />
+            </el-form-item>
+          </el-col>
+          <el-col :span="12">
+            <el-form-item label="支付方式">
+              <el-select v-model="form.pay_method" placeholder="选择支付方式" clearable style="width:100%">
+                <el-option v-for="(v, k) in payMethodMap" :key="k" :label="v" :value="Number(k)" />
+              </el-select>
+            </el-form-item>
+          </el-col>
+          <el-col :span="12">
+            <el-form-item label="记录日期" prop="record_date">
+              <el-date-picker v-model="form.record_date" type="date" value-format="YYYY-MM-DD" placeholder="选择日期" style="width:100%" />
+            </el-form-item>
+          </el-col>
+          <el-col :span="24">
+            <el-form-item label="描述">
+              <el-input v-model="form.description" type="textarea" :rows="3" />
+            </el-form-item>
+          </el-col>
+        </el-row>
+      </el-form>
+      <template #footer>
+        <el-button @click="dialogVisible = false">取消</el-button>
+        <el-button type="primary" :loading="submitLoading" @click="handleSubmit">确定</el-button>
+      </template>
+    </el-dialog>
+
+    <!-- Audit -->
+    <el-dialog v-model="auditVisible" title="收支审核" width="450px" destroy-on-close>
+      <el-form label-width="80px">
+        <el-form-item label="审核结果">
+          <el-radio-group v-model="auditForm.status">
+            <el-radio :value="1">通过</el-radio>
+            <el-radio :value="2">驳回</el-radio>
+          </el-radio-group>
+        </el-form-item>
+        <el-form-item label="审核备注">
+          <el-input v-model="auditForm.audit_remark" type="textarea" :rows="3" />
+        </el-form-item>
+      </el-form>
+      <template #footer>
+        <el-button @click="auditVisible = false">取消</el-button>
+        <el-button type="primary" @click="submitAudit">确定</el-button>
+      </template>
+    </el-dialog>
+  </div>
+</template>
diff --git a/frontend/src/views/hr/attendances/index.vue b/frontend/src/views/hr/attendances/index.vue
new file mode 100644
index 0000000..c031904
--- /dev/null
+++ b/frontend/src/views/hr/attendances/index.vue
@@ -0,0 +1,141 @@
+<script setup>
+import { ref, reactive, onMounted } from 'vue'
+import { ElMessage, ElMessageBox } from 'element-plus'
+import { attendanceApi } from '@/api/hr.js'
+
+const tableData = ref([])
+const total = ref(0)
+const loading = ref(false)
+const dialogVisible = ref(false)
+const submitLoading = ref(false)
+
+const searchForm = reactive({ user_id: '', status: '', date_range: [] })
+const pagination = reactive({ page: 1, per_page: 20 })
+
+const formRef = ref(null)
+const form = reactive({ user_id: '', attendance_date: '', clock_in: '', clock_out: '', status: 1, overtime_hours: 0, remark: '' })
+
+const statusMap = { 1: '正常', 2: '迟到', 3: '早退', 4: '旷工', 5: '请假' }
+const statusType = { 1: 'success', 2: 'warning', 3: 'warning', 4: 'danger', 5: 'info' }
+
+async function fetchList() {
+  loading.value = true
+  try {
+    const params = { ...pagination, user_id: searchForm.user_id, status: searchForm.status }
+    if (searchForm.date_range?.length === 2) {
+      params.start_date = searchForm.date_range[0]
+      params.end_date = searchForm.date_range[1]
+    }
+    const res = await attendanceApi.getList(params)
+    tableData.value = res.data?.list || res.data?.data || []
+    total.value = res.data?.total || 0
+  } finally { loading.value = false }
+}
+
+function handleSearch() { pagination.page = 1; fetchList() }
+function handleReset() { Object.assign(searchForm, { user_id: '', status: '', date_range: [] }); handleSearch() }
+
+async function handleClockIn() {
+  try {
+    await attendanceApi.clockIn()
+    ElMessage.success('上班打卡成功'); fetchList()
+  } catch (e) { ElMessage.error(e.response?.data?.message || '打卡失败') }
+}
+
+async function handleClockOut() {
+  try {
+    await attendanceApi.clockOut()
+    ElMessage.success('下班打卡成功'); fetchList()
+  } catch (e) { ElMessage.error(e.response?.data?.message || '打卡失败') }
+}
+
+function handleAdd() {
+  Object.assign(form, { user_id: '', attendance_date: '', clock_in: '', clock_out: '', status: 1, overtime_hours: 0, remark: '' })
+  dialogVisible.value = true
+}
+
+async function handleSubmit() {
+  if (!formRef.value) return
+  await formRef.value.validate(async (valid) => {
+    if (!valid) return
+    submitLoading.value = true
+    try {
+      await attendanceApi.create(form)
+      ElMessage.success('创建成功'); dialogVisible.value = false; fetchList()
+    } finally { submitLoading.value = false }
+  })
+}
+
+function handlePageChange(val) { pagination.page = val; fetchList() }
+function handleSizeChange(val) { pagination.per_page = val; pagination.page = 1; fetchList() }
+onMounted(() => { fetchList() })
+</script>
+
+<template>
+  <div class="page-container">
+    <div class="search-bar">
+      <el-input v-model="searchForm.user_id" placeholder="员工ID" clearable style="width:140px" />
+      <el-select v-model="searchForm.status" placeholder="状态" clearable style="width:120px">
+        <el-option v-for="(v, k) in statusMap" :key="k" :label="v" :value="Number(k)" />
+      </el-select>
+      <el-date-picker v-model="searchForm.date_range" type="daterange" value-format="YYYY-MM-DD" start-placeholder="开始日期" end-placeholder="结束日期" />
+      <el-button type="primary" @click="handleSearch">查询</el-button>
+      <el-button @click="handleReset">重置</el-button>
+    </div>
+    <div class="table-container">
+      <div class="table-actions">
+        <el-button type="success" @click="handleClockIn">上班打卡</el-button>
+        <el-button type="warning" @click="handleClockOut">下班打卡</el-button>
+        <el-button type="primary" @click="handleAdd">手动录入</el-button>
+      </div>
+      <el-table v-loading="loading" :data="tableData" border stripe style="width:100%">
+        <el-table-column label="员工" min-width="100">
+          <template #default="{ row }">{{ row.user?.name || '-' }}</template>
+        </el-table-column>
+        <el-table-column prop="attendance_date" label="考勤日期" width="120" />
+        <el-table-column prop="clock_in" label="上班打卡" width="100" />
+        <el-table-column prop="clock_out" label="下班打卡" width="100" />
+        <el-table-column prop="overtime_hours" label="加班(h)" width="90" align="center" />
+        <el-table-column label="状态" width="90" align="center">
+          <template #default="{ row }">
+            <el-tag :type="statusType[row.status]" size="small">{{ statusMap[row.status] }}</el-tag>
+          </template>
+        </el-table-column>
+        <el-table-column prop="remark" label="备注" min-width="150" show-overflow-tooltip />
+        <el-table-column prop="created_at" label="创建时间" min-width="160" />
+      </el-table>
+      <el-pagination v-model:current-page="pagination.page" v-model:page-size="pagination.per_page" :total="total" :page-sizes="[10,20,50]" layout="total,sizes,prev,pager,next,jumper" background @current-change="handlePageChange" @size-change="handleSizeChange" />
+    </div>
+    <el-dialog v-model="dialogVisible" title="手动录入考勤" width="500px" destroy-on-close>
+      <el-form ref="formRef" :model="form" :rules="{ user_id: [{ required: true, message: '请输入员工ID' }], attendance_date: [{ required: true, message: '请选择考勤日期' }] }" label-width="90px">
+        <el-form-item label="员工ID" prop="user_id">
+          <el-input v-model="form.user_id" placeholder="请输入员工ID" />
+        </el-form-item>
+        <el-form-item label="考勤日期" prop="attendance_date">
+          <el-date-picker v-model="form.attendance_date" type="date" value-format="YYYY-MM-DD" style="width:100%" />
+        </el-form-item>
+        <el-form-item label="上班时间">
+          <el-time-picker v-model="form.clock_in" value-format="HH:mm:ss" placeholder="上班打卡时间" style="width:100%" />
+        </el-form-item>
+        <el-form-item label="下班时间">
+          <el-time-picker v-model="form.clock_out" value-format="HH:mm:ss" placeholder="下班打卡时间" style="width:100%" />
+        </el-form-item>
+        <el-form-item label="状态">
+          <el-select v-model="form.status" style="width:100%">
+            <el-option v-for="(v, k) in statusMap" :key="k" :label="v" :value="Number(k)" />
+          </el-select>
+        </el-form-item>
+        <el-form-item label="加班时长">
+          <el-input-number v-model="form.overtime_hours" :min="0" :max="24" :precision="1" :step="0.5" style="width:100%" />
+        </el-form-item>
+        <el-form-item label="备注">
+          <el-input v-model="form.remark" type="textarea" :rows="2" />
+        </el-form-item>
+      </el-form>
+      <template #footer>
+        <el-button @click="dialogVisible = false">取消</el-button>
+        <el-button type="primary" :loading="submitLoading" @click="handleSubmit">确定</el-button>
+      </template>
+    </el-dialog>
+  </div>
+</template>
diff --git a/frontend/src/views/hr/leaves/index.vue b/frontend/src/views/hr/leaves/index.vue
new file mode 100644
index 0000000..379b258
--- /dev/null
+++ b/frontend/src/views/hr/leaves/index.vue
@@ -0,0 +1,160 @@
+<script setup>
+import { ref, reactive, onMounted } from 'vue'
+import { ElMessage, ElMessageBox } from 'element-plus'
+import { leaveRequestApi } from '@/api/hr.js'
+
+const tableData = ref([])
+const total = ref(0)
+const loading = ref(false)
+const dialogVisible = ref(false)
+const submitLoading = ref(false)
+const isEdit = ref(false)
+
+const searchForm = reactive({ type: '', status: '' })
+const pagination = reactive({ page: 1, per_page: 20 })
+
+const formRef = ref(null)
+const form = reactive({ id: null, user_id: '', type: 1, start_date: '', end_date: '', days: 1, reason: '' })
+
+const typeMap = { 1: '年假', 2: '事假', 3: '病假', 4: '调休', 5: '产假', 6: '婚假' }
+const statusMap = { 0: '待审批', 1: '已批准', 2: '已拒绝' }
+const statusType = { 0: 'warning', 1: 'success', 2: 'danger' }
+
+const formRules = {
+  user_id: [{ required: true, message: '请输入员工ID' }],
+  type: [{ required: true, message: '请选择请假类型' }],
+  start_date: [{ required: true, message: '请选择开始日期' }],
+  end_date: [{ required: true, message: '请选择结束日期' }],
+  days: [{ required: true, message: '请输入请假天数' }]
+}
+
+async function fetchList() {
+  loading.value = true
+  try {
+    const res = await leaveRequestApi.getList({ ...searchForm, ...pagination })
+    tableData.value = res.data?.list || res.data?.data || []
+    total.value = res.data?.total || 0
+  } finally { loading.value = false }
+}
+
+function handleSearch() { pagination.page = 1; fetchList() }
+function handleReset() { Object.assign(searchForm, { type: '', status: '' }); handleSearch() }
+
+function handleAdd() {
+  isEdit.value = false
+  Object.assign(form, { id: null, user_id: '', type: 1, start_date: '', end_date: '', days: 1, reason: '' })
+  dialogVisible.value = true
+}
+
+function handleEdit(row) {
+  isEdit.value = true
+  Object.assign(form, { id: row.id, user_id: row.user_id, type: row.type, start_date: row.start_date, end_date: row.end_date, days: row.days, reason: row.reason })
+  dialogVisible.value = true
+}
+
+async function handleSubmit() {
+  if (!formRef.value) return
+  await formRef.value.validate(async (valid) => {
+    if (!valid) return
+    submitLoading.value = true
+    try {
+      if (isEdit.value) { await leaveRequestApi.update(form.id, form) } else { await leaveRequestApi.create(form) }
+      ElMessage.success(isEdit.value ? '更新成功' : '创建成功'); dialogVisible.value = false; fetchList()
+    } finally { submitLoading.value = false }
+  })
+}
+
+async function handleAudit(row, status) {
+  const label = status === 1 ? '批准' : '拒绝'
+  await ElMessageBox.confirm(`确定${label}该请假申请吗？`, '审批确认', { type: 'warning' })
+  await leaveRequestApi.audit(row.id, { status })
+  ElMessage.success(`${label}成功`); fetchList()
+}
+
+async function handleDelete(row) {
+  await ElMessageBox.confirm('确定删除该请假申请吗？', '删除确认', { type: 'warning' })
+  await leaveRequestApi.delete(row.id); ElMessage.success('删除成功'); fetchList()
+}
+
+function handlePageChange(val) { pagination.page = val; fetchList() }
+function handleSizeChange(val) { pagination.per_page = val; pagination.page = 1; fetchList() }
+onMounted(() => { fetchList() })
+</script>
+
+<template>
+  <div class="page-container">
+    <div class="search-bar">
+      <el-select v-model="searchForm.type" placeholder="请假类型" clearable style="width:130px">
+        <el-option v-for="(v, k) in typeMap" :key="k" :label="v" :value="Number(k)" />
+      </el-select>
+      <el-select v-model="searchForm.status" placeholder="审批状态" clearable style="width:130px">
+        <el-option v-for="(v, k) in statusMap" :key="k" :label="v" :value="Number(k)" />
+      </el-select>
+      <el-button type="primary" @click="handleSearch">查询</el-button>
+      <el-button @click="handleReset">重置</el-button>
+    </div>
+    <div class="table-container">
+      <div class="table-actions">
+        <el-button type="primary" @click="handleAdd">新增请假</el-button>
+      </div>
+      <el-table v-loading="loading" :data="tableData" border stripe style="width:100%">
+        <el-table-column label="员工" min-width="100">
+          <template #default="{ row }">{{ row.user?.name || '-' }}</template>
+        </el-table-column>
+        <el-table-column label="类型" width="80" align="center">
+          <template #default="{ row }">
+            <el-tag size="small">{{ typeMap[row.type] }}</el-tag>
+          </template>
+        </el-table-column>
+        <el-table-column prop="start_date" label="开始日期" width="120" />
+        <el-table-column prop="end_date" label="结束日期" width="120" />
+        <el-table-column prop="days" label="天数" width="70" align="center" />
+        <el-table-column prop="reason" label="事由" min-width="180" show-overflow-tooltip />
+        <el-table-column label="状态" width="90" align="center">
+          <template #default="{ row }">
+            <el-tag :type="statusType[row.status]" size="small">{{ statusMap[row.status] }}</el-tag>
+          </template>
+        </el-table-column>
+        <el-table-column label="操作" width="200" fixed="right" align="center">
+          <template #default="{ row }">
+            <template v-if="row.status === 0">
+              <el-button size="small" type="success" link @click="handleAudit(row, 1)">批准</el-button>
+              <el-button size="small" type="danger" link @click="handleAudit(row, 2)">拒绝</el-button>
+              <el-button size="small" type="primary" link @click="handleEdit(row)">编辑</el-button>
+              <el-button size="small" type="danger" link @click="handleDelete(row)">删除</el-button>
+            </template>
+          </template>
+        </el-table-column>
+      </el-table>
+      <el-pagination v-model:current-page="pagination.page" v-model:page-size="pagination.per_page" :total="total" :page-sizes="[10,20,50]" layout="total,sizes,prev,pager,next,jumper" background @current-change="handlePageChange" @size-change="handleSizeChange" />
+    </div>
+    <el-dialog v-model="dialogVisible" :title="isEdit ? '编辑请假' : '新增请假'" width="500px" destroy-on-close>
+      <el-form ref="formRef" :model="form" :rules="formRules" label-width="90px">
+        <el-form-item label="员工ID" prop="user_id">
+          <el-input v-model="form.user_id" placeholder="请输入员工ID" />
+        </el-form-item>
+        <el-form-item label="请假类型" prop="type">
+          <el-select v-model="form.type" style="width:100%">
+            <el-option v-for="(v, k) in typeMap" :key="k" :label="v" :value="Number(k)" />
+          </el-select>
+        </el-form-item>
+        <el-form-item label="开始日期" prop="start_date">
+          <el-date-picker v-model="form.start_date" type="date" value-format="YYYY-MM-DD" style="width:100%" />
+        </el-form-item>
+        <el-form-item label="结束日期" prop="end_date">
+          <el-date-picker v-model="form.end_date" type="date" value-format="YYYY-MM-DD" style="width:100%" />
+        </el-form-item>
+        <el-form-item label="天数" prop="days">
+          <el-input-number v-model="form.days" :min="0.5" :max="365" :precision="1" :step="0.5" style="width:100%" />
+        </el-form-item>
+        <el-form-item label="事由">
+          <el-input v-model="form.reason" type="textarea" :rows="3" placeholder="请输入请假事由" />
+        </el-form-item>
+      </el-form>
+      <template #footer>
+        <el-button @click="dialogVisible = false">取消</el-button>
+        <el-button type="primary" :loading="submitLoading" @click="handleSubmit">确定</el-button>
+      </template>
+    </el-dialog>
+  </div>
+</template>
diff --git a/frontend/src/views/hr/profiles/index.vue b/frontend/src/views/hr/profiles/index.vue
new file mode 100644
index 0000000..95d2e67
--- /dev/null
+++ b/frontend/src/views/hr/profiles/index.vue
@@ -0,0 +1,166 @@
+<script setup>
+import { ref, reactive, onMounted } from 'vue'
+import { ElMessage, ElMessageBox } from 'element-plus'
+import { employeeProfileApi } from '@/api/hr.js'
+
+const tableData = ref([])
+const total = ref(0)
+const loading = ref(false)
+const dialogVisible = ref(false)
+const dialogTitle = ref('新增员工档案')
+const submitLoading = ref(false)
+
+const searchForm = reactive({ employee_no: '', status: '' })
+const pagination = reactive({ page: 1, per_page: 20 })
+
+const formRef = ref(null)
+const form = reactive({
+  id: null, user_id: '', employee_no: '', hire_date: '', birth_date: '',
+  gender: 0, id_card: '', education: '', emergency_contact: '', emergency_phone: '',
+  base_salary: 0, position_salary: 0, status: 1
+})
+const isEdit = ref(false)
+const formRules = {
+  user_id: [{ required: true, message: '请输入用户ID', trigger: 'blur' }]
+}
+
+const statusMap = { 1: '在职', 2: '试用', 3: '离职' }
+const statusType = { 1: 'success', 2: 'warning', 3: 'danger' }
+const genderMap = { 0: '未知', 1: '男', 2: '女' }
+
+async function fetchList() {
+  loading.value = true
+  try {
+    const res = await employeeProfileApi.getList({ ...searchForm, ...pagination })
+    tableData.value = res.data?.list || res.data?.data || []
+    total.value = res.data?.total || 0
+  } finally { loading.value = false }
+}
+
+function handleSearch() { pagination.page = 1; fetchList() }
+function handleReset() { Object.assign(searchForm, { employee_no: '', status: '' }); handleSearch() }
+
+function handleAdd() {
+  isEdit.value = false; dialogTitle.value = '新增员工档案'
+  Object.assign(form, {
+    id: null, user_id: '', employee_no: '', hire_date: '', birth_date: '',
+    gender: 0, id_card: '', education: '', emergency_contact: '', emergency_phone: '',
+    base_salary: 0, position_salary: 0, status: 1
+  })
+  dialogVisible.value = true
+}
+
+async function handleEdit(row) {
+  isEdit.value = true; dialogTitle.value = '编辑员工档案'
+  const res = await employeeProfileApi.getDetail(row.id)
+  const d = res.data
+  Object.assign(form, {
+    id: d.id, user_id: d.user_id || '', employee_no: d.employee_no || '',
+    hire_date: d.hire_date || '', birth_date: d.birth_date || '',
+    gender: d.gender ?? 0, id_card: d.id_card || '', education: d.education || '',
+    emergency_contact: d.emergency_contact || '', emergency_phone: d.emergency_phone || '',
+    base_salary: d.base_salary || 0, position_salary: d.position_salary || 0, status: d.status || 1
+  })
+  dialogVisible.value = true
+}
+
+async function handleSubmit() {
+  if (!formRef.value) return
+  await formRef.value.validate(async (valid) => {
+    if (!valid) return
+    submitLoading.value = true
+    try {
+      if (isEdit.value) { await employeeProfileApi.update(form.id, form); ElMessage.success('更新成功') }
+      else { await employeeProfileApi.create(form); ElMessage.success('创建成功') }
+      dialogVisible.value = false; fetchList()
+    } finally { submitLoading.value = false }
+  })
+}
+
+async function handleDelete(row) {
+  await ElMessageBox.confirm(`确定删除员工「${row.user?.name || row.employee_no}」的档案吗？`, '删除确认', { type: 'warning' })
+  await employeeProfileApi.delete(row.id); ElMessage.success('删除成功'); fetchList()
+}
+
+function handlePageChange(val) { pagination.page = val; fetchList() }
+function handleSizeChange(val) { pagination.per_page = val; pagination.page = 1; fetchList() }
+
+onMounted(() => fetchList())
+</script>
+
+<template>
+  <div class="page-container">
+    <div class="search-bar">
+      <el-input v-model="searchForm.employee_no" placeholder="工号" style="width:160px" clearable @keydown.enter="handleSearch" />
+      <el-select v-model="searchForm.status" placeholder="状态" clearable style="width:120px">
+        <el-option v-for="(v,k) in statusMap" :key="k" :label="v" :value="Number(k)" />
+      </el-select>
+      <el-button type="primary" @click="handleSearch">查询</el-button>
+      <el-button @click="handleReset">重置</el-button>
+    </div>
+
+    <div class="table-container">
+      <div class="table-actions"><el-button type="primary" @click="handleAdd">新增员工档案</el-button></div>
+      <el-table v-loading="loading" :data="tableData" border stripe style="width:100%">
+        <el-table-column prop="employee_no" label="工号" width="120" />
+        <el-table-column label="姓名" min-width="100">
+          <template #default="{ row }">{{ row.user?.name || '-' }}</template>
+        </el-table-column>
+        <el-table-column label="性别" width="70" align="center">
+          <template #default="{ row }">{{ genderMap[row.gender] || '未知' }}</template>
+        </el-table-column>
+        <el-table-column prop="hire_date" label="入职日期" min-width="110" />
+        <el-table-column prop="education" label="学历" width="90" />
+        <el-table-column prop="base_salary" label="基本工资" width="100" align="right" />
+        <el-table-column prop="position_salary" label="岗位工资" width="100" align="right" />
+        <el-table-column label="状态" width="80" align="center">
+          <template #default="{ row }">
+            <el-tag :type="statusType[row.status]" size="small">{{ statusMap[row.status] }}</el-tag>
+          </template>
+        </el-table-column>
+        <el-table-column label="操作" width="140" fixed="right" align="center">
+          <template #default="{ row }">
+            <el-button size="small" type="primary" link @click="handleEdit(row)">编辑</el-button>
+            <el-button size="small" type="danger" link @click="handleDelete(row)">删除</el-button>
+          </template>
+        </el-table-column>
+      </el-table>
+      <el-pagination v-model:current-page="pagination.page" v-model:page-size="pagination.per_page" :total="total" :page-sizes="[10,20,50]" layout="total,sizes,prev,pager,next,jumper" background @current-change="handlePageChange" @size-change="handleSizeChange" />
+    </div>
+
+    <el-dialog v-model="dialogVisible" :title="dialogTitle" width="700px" destroy-on-close>
+      <el-form ref="formRef" :model="form" :rules="formRules" label-width="90px">
+        <el-row :gutter="16">
+          <el-col :span="12"><el-form-item label="用户ID" prop="user_id"><el-input v-model="form.user_id" /></el-form-item></el-col>
+          <el-col :span="12"><el-form-item label="工号"><el-input v-model="form.employee_no" /></el-form-item></el-col>
+          <el-col :span="12"><el-form-item label="入职日期"><el-date-picker v-model="form.hire_date" type="date" value-format="YYYY-MM-DD" style="width:100%" /></el-form-item></el-col>
+          <el-col :span="12"><el-form-item label="出生日期"><el-date-picker v-model="form.birth_date" type="date" value-format="YYYY-MM-DD" style="width:100%" /></el-form-item></el-col>
+          <el-col :span="12">
+            <el-form-item label="性别">
+              <el-select v-model="form.gender" style="width:100%">
+                <el-option v-for="(v,k) in genderMap" :key="k" :label="v" :value="Number(k)" />
+              </el-select>
+            </el-form-item>
+          </el-col>
+          <el-col :span="12"><el-form-item label="身份证号"><el-input v-model="form.id_card" /></el-form-item></el-col>
+          <el-col :span="12"><el-form-item label="学历"><el-input v-model="form.education" /></el-form-item></el-col>
+          <el-col :span="12"><el-form-item label="紧急联系人"><el-input v-model="form.emergency_contact" /></el-form-item></el-col>
+          <el-col :span="12"><el-form-item label="紧急电话"><el-input v-model="form.emergency_phone" /></el-form-item></el-col>
+          <el-col :span="12"><el-form-item label="基本工资"><el-input-number v-model="form.base_salary" :min="0" :precision="2" style="width:100%" /></el-form-item></el-col>
+          <el-col :span="12"><el-form-item label="岗位工资"><el-input-number v-model="form.position_salary" :min="0" :precision="2" style="width:100%" /></el-form-item></el-col>
+          <el-col :span="12">
+            <el-form-item label="状态">
+              <el-select v-model="form.status" style="width:100%">
+                <el-option v-for="(v,k) in statusMap" :key="k" :label="v" :value="Number(k)" />
+              </el-select>
+            </el-form-item>
+          </el-col>
+        </el-row>
+      </el-form>
+      <template #footer>
+        <el-button @click="dialogVisible = false">取消</el-button>
+        <el-button type="primary" :loading="submitLoading" @click="handleSubmit">确定</el-button>
+      </template>
+    </el-dialog>
+  </div>
+</template>
diff --git a/frontend/src/views/hr/salaries/index.vue b/frontend/src/views/hr/salaries/index.vue
new file mode 100644
index 0000000..1150a26
--- /dev/null
+++ b/frontend/src/views/hr/salaries/index.vue
@@ -0,0 +1,274 @@
+<script setup>
+import { ref, reactive, computed, watch, onMounted } from 'vue'
+import { ElMessage, ElMessageBox } from 'element-plus'
+import { salaryRecordApi, employeeProfileApi } from '@/api/hr.js'
+
+const tableData = ref([])
+const total = ref(0)
+const loading = ref(false)
+const dialogVisible = ref(false)
+const submitLoading = ref(false)
+const employees = ref([])
+
+const searchForm = reactive({ year_month: '', status: '' })
+const pagination = reactive({ page: 1, per_page: 20 })
+
+const formRef = ref(null)
+const form = reactive({
+  id: null, user_id: '', year_month: '',
+  base_salary: 0, position_salary: 0, performance: 0,
+  overtime_pay: 0, subsidy: 0,
+  social_insurance: 0, housing_fund: 0, tax: 0,
+  absence_deduction: 0, other_deduction: 0,
+  actual_amount: 0
+})
+const isEdit = ref(false)
+const autoCompute = ref(true)
+
+const formRules = {
+  user_id: [{ required: true, message: '请选择员工', trigger: 'change' }],
+  year_month: [{ required: true, message: '请输入工资月份', trigger: 'blur' }]
+}
+
+const statusMap = { 0: '待确认', 1: '已确认', 2: '已发放' }
+const statusType = { 0: 'warning', 1: 'primary', 2: 'success' }
+
+const computedActual = computed(() => {
+  const income = Number(form.base_salary || 0)
+    + Number(form.position_salary || 0)
+    + Number(form.performance || 0)
+    + Number(form.overtime_pay || 0)
+    + Number(form.subsidy || 0)
+  const deduction = Number(form.social_insurance || 0)
+    + Number(form.housing_fund || 0)
+    + Number(form.tax || 0)
+    + Number(form.absence_deduction || 0)
+    + Number(form.other_deduction || 0)
+  return Math.round((income - deduction) * 100) / 100
+})
+
+watch(computedActual, (val) => {
+  if (autoCompute.value) form.actual_amount = val
+})
+
+function getDeductionTotal(row) {
+  return Number(row.social_insurance || 0)
+    + Number(row.housing_fund || 0)
+    + Number(row.tax || 0)
+    + Number(row.absence_deduction || 0)
+    + Number(row.other_deduction || 0)
+}
+
+async function fetchList() {
+  loading.value = true
+  try {
+    const res = await salaryRecordApi.getList({ ...searchForm, ...pagination })
+    tableData.value = res.data?.list || res.data?.data || []
+    total.value = res.data?.total || 0
+  } finally { loading.value = false }
+}
+
+async function fetchEmployees() {
+  try {
+    const res = await employeeProfileApi.getList({ per_page: 500 })
+    employees.value = res.data?.list || res.data?.data || []
+  } catch {}
+}
+
+function handleSearch() { pagination.page = 1; fetchList() }
+function handleReset() { Object.assign(searchForm, { year_month: '', status: '' }); handleSearch() }
+
+const defaultForm = {
+  id: null, user_id: '', year_month: '',
+  base_salary: 0, position_salary: 0, performance: 0,
+  overtime_pay: 0, subsidy: 0,
+  social_insurance: 0, housing_fund: 0, tax: 0,
+  absence_deduction: 0, other_deduction: 0,
+  actual_amount: 0
+}
+
+function handleAdd() {
+  isEdit.value = false; autoCompute.value = true
+  Object.assign(form, { ...defaultForm })
+  dialogVisible.value = true
+}
+
+async function handleEdit(row) {
+  if (row.status !== 0) { ElMessage.warning('只能编辑待确认记录'); return }
+  isEdit.value = true; autoCompute.value = false
+  const res = await salaryRecordApi.getDetail(row.id)
+  const d = res.data
+  Object.assign(form, {
+    id: d.id, user_id: d.user_id, year_month: d.year_month,
+    base_salary: d.base_salary || 0, position_salary: d.position_salary || 0,
+    performance: d.performance || 0, overtime_pay: d.overtime_pay || 0,
+    subsidy: d.subsidy || 0, social_insurance: d.social_insurance || 0,
+    housing_fund: d.housing_fund || 0, tax: d.tax || 0,
+    absence_deduction: d.absence_deduction || 0, other_deduction: d.other_deduction || 0,
+    actual_amount: d.actual_amount || 0
+  })
+  autoCompute.value = true
+  dialogVisible.value = true
+}
+
+async function handleSubmit() {
+  if (!formRef.value) return
+  await formRef.value.validate(async (valid) => {
+    if (!valid) return
+    submitLoading.value = true
+    try {
+      if (isEdit.value) { await salaryRecordApi.update(form.id, form); ElMessage.success('更新成功') }
+      else { await salaryRecordApi.create(form); ElMessage.success('创建成功') }
+      dialogVisible.value = false; fetchList()
+    } finally { submitLoading.value = false }
+  })
+}
+
+async function handleDelete(row) {
+  if (row.status !== 0) { ElMessage.warning('只能删除待确认记录'); return }
+  await ElMessageBox.confirm('确定删除该工资记录吗？', '删除确认', { type: 'warning' })
+  await salaryRecordApi.delete(row.id); ElMessage.success('删除成功'); fetchList()
+}
+
+async function handleConfirm(row) {
+  await ElMessageBox.confirm('确认该工资记录？确认后不可编辑。', '确认操作', { type: 'warning' })
+  await salaryRecordApi.confirm(row.id); ElMessage.success('确认成功'); fetchList()
+}
+
+async function handlePay(row) {
+  await ElMessageBox.confirm('确定标记为已发放吗？', '发放确认', { type: 'warning' })
+  await salaryRecordApi.pay(row.id); ElMessage.success('发放成功'); fetchList()
+}
+
+function handlePageChange(val) { pagination.page = val; fetchList() }
+function handleSizeChange(val) { pagination.per_page = val; pagination.page = 1; fetchList() }
+
+onMounted(() => { fetchList(); fetchEmployees() })
+</script>
+
+<template>
+  <div class="page-container">
+    <div class="search-bar">
+      <el-input v-model="searchForm.year_month" placeholder="工资月份 (如 2024-03)" style="width:200px" clearable @keydown.enter="handleSearch" />
+      <el-select v-model="searchForm.status" placeholder="状态" clearable style="width:120px">
+        <el-option v-for="(v, k) in statusMap" :key="k" :label="v" :value="Number(k)" />
+      </el-select>
+      <el-button type="primary" @click="handleSearch">查询</el-button>
+      <el-button @click="handleReset">重置</el-button>
+    </div>
+
+    <div class="table-container">
+      <div class="table-actions"><el-button type="primary" @click="handleAdd">新增工资记录</el-button></div>
+      <el-table v-loading="loading" :data="tableData" border stripe style="width:100%">
+        <el-table-column label="员工" min-width="100">
+          <template #default="{ row }">{{ row.user?.name || '-' }}</template>
+        </el-table-column>
+        <el-table-column prop="year_month" label="工资月份" width="110" align="center" />
+        <el-table-column prop="base_salary" label="基本工资" width="110" align="right" />
+        <el-table-column prop="position_salary" label="岗位工资" width="110" align="right" />
+        <el-table-column prop="performance" label="绩效" width="100" align="right" />
+        <el-table-column prop="overtime_pay" label="加班费" width="100" align="right" />
+        <el-table-column prop="subsidy" label="补贴" width="90" align="right" />
+        <el-table-column label="扣除合计" width="110" align="right">
+          <template #default="{ row }">{{ getDeductionTotal(row).toFixed(2) }}</template>
+        </el-table-column>
+        <el-table-column label="实发金额" width="120" align="right">
+          <template #default="{ row }"><span style="font-weight:700">{{ row.actual_amount }}</span></template>
+        </el-table-column>
+        <el-table-column label="状态" width="100" align="center">
+          <template #default="{ row }"><el-tag :type="statusType[row.status]" size="small">{{ statusMap[row.status] }}</el-tag></template>
+        </el-table-column>
+        <el-table-column label="操作" width="220" fixed="right" align="center">
+          <template #default="{ row }">
+            <el-button v-if="row.status===0" size="small" type="success" link @click="handleConfirm(row)">确认</el-button>
+            <el-button v-if="row.status===1" size="small" type="success" link @click="handlePay(row)">发放</el-button>
+            <el-button v-if="row.status===0" size="small" type="primary" link @click="handleEdit(row)">编辑</el-button>
+            <el-button v-if="row.status===0" size="small" type="danger" link @click="handleDelete(row)">删除</el-button>
+          </template>
+        </el-table-column>
+      </el-table>
+      <el-pagination v-model:current-page="pagination.page" v-model:page-size="pagination.per_page" :total="total" :page-sizes="[10,20,50]" layout="total,sizes,prev,pager,next,jumper" background @current-change="handlePageChange" @size-change="handleSizeChange" />
+    </div>
+
+    <el-dialog v-model="dialogVisible" :title="isEdit ? '编辑工资记录' : '新增工资记录'" width="750px" destroy-on-close>
+      <el-form ref="formRef" :model="form" :rules="formRules" label-width="100px">
+        <el-row :gutter="16">
+          <el-col :span="12">
+            <el-form-item label="员工" prop="user_id">
+              <el-select v-model="form.user_id" placeholder="选择员工" filterable style="width:100%">
+                <el-option v-for="e in employees" :key="e.id" :label="e.user?.name || e.name || `员工${e.id}`" :value="e.user_id || e.id" />
+              </el-select>
+            </el-form-item>
+          </el-col>
+          <el-col :span="12">
+            <el-form-item label="工资月份" prop="year_month">
+              <el-input v-model="form.year_month" placeholder="如 2024-03" />
+            </el-form-item>
+          </el-col>
+          <el-col :span="8">
+            <el-form-item label="基本工资">
+              <el-input-number v-model="form.base_salary" :min="0" :precision="2" style="width:100%" />
+            </el-form-item>
+          </el-col>
+          <el-col :span="8">
+            <el-form-item label="岗位工资">
+              <el-input-number v-model="form.position_salary" :min="0" :precision="2" style="width:100%" />
+            </el-form-item>
+          </el-col>
+          <el-col :span="8">
+            <el-form-item label="绩效">
+              <el-input-number v-model="form.performance" :min="0" :precision="2" style="width:100%" />
+            </el-form-item>
+          </el-col>
+          <el-col :span="8">
+            <el-form-item label="加班费">
+              <el-input-number v-model="form.overtime_pay" :min="0" :precision="2" style="width:100%" />
+            </el-form-item>
+          </el-col>
+          <el-col :span="8">
+            <el-form-item label="补贴">
+              <el-input-number v-model="form.subsidy" :min="0" :precision="2" style="width:100%" />
+            </el-form-item>
+          </el-col>
+          <el-col :span="24"><el-divider content-position="left">扣除项</el-divider></el-col>
+          <el-col :span="8">
+            <el-form-item label="社保">
+              <el-input-number v-model="form.social_insurance" :min="0" :precision="2" style="width:100%" />
+            </el-form-item>
+          </el-col>
+          <el-col :span="8">
+            <el-form-item label="公积金">
+              <el-input-number v-model="form.housing_fund" :min="0" :precision="2" style="width:100%" />
+            </el-form-item>
+          </el-col>
+          <el-col :span="8">
+            <el-form-item label="个税">
+              <el-input-number v-model="form.tax" :min="0" :precision="2" style="width:100%" />
+            </el-form-item>
+          </el-col>
+          <el-col :span="8">
+            <el-form-item label="缺勤扣款">
+              <el-input-number v-model="form.absence_deduction" :min="0" :precision="2" style="width:100%" />
+            </el-form-item>
+          </el-col>
+          <el-col :span="8">
+            <el-form-item label="其他扣款">
+              <el-input-number v-model="form.other_deduction" :min="0" :precision="2" style="width:100%" />
+            </el-form-item>
+          </el-col>
+          <el-col :span="24"><el-divider /></el-col>
+          <el-col :span="12">
+            <el-form-item label="实发金额">
+              <el-input-number v-model="form.actual_amount" :precision="2" style="width:100%" />
+              <div style="font-size:12px;color:var(--color-text-secondary)">自动计算：收入合计 - 扣除合计 = {{ computedActual.toFixed(2) }}</div>
+            </el-form-item>
+          </el-col>
+        </el-row>
+      </el-form>
+      <template #footer>
+        <el-button @click="dialogVisible = false">取消</el-button>
+        <el-button type="primary" :loading="submitLoading" @click="handleSubmit">确定</el-button>
+      </template>
+    </el-dialog>
+  </div>
+</template>
diff --git a/frontend/src/views/hr/schedules/index.vue b/frontend/src/views/hr/schedules/index.vue
new file mode 100644
index 0000000..39e7292
--- /dev/null
+++ b/frontend/src/views/hr/schedules/index.vue
@@ -0,0 +1,97 @@
+<script setup>
+import { ref, reactive, onMounted } from 'vue'
+import { ElMessage } from 'element-plus'
+import { scheduleApi } from '@/api/hr.js'
+
+const tableData = ref([])
+const total = ref(0)
+const loading = ref(false)
+const dialogVisible = ref(false)
+const submitLoading = ref(false)
+
+const searchForm = reactive({ user_id: '', start_date: '', end_date: '' })
+const pagination = reactive({ page: 1, per_page: 31 })
+
+const form = reactive({ user_id: '', schedule_date: '', shift_type: 1, start_time: '', end_time: '' })
+
+const shiftMap = { 1: '早班', 2: '中班', 3: '晚班', 4: '夜班', 5: '休息' }
+const shiftType = { 1: 'success', 2: 'primary', 3: 'warning', 4: 'danger', 5: 'info' }
+
+async function fetchList() {
+  loading.value = true
+  try {
+    const res = await scheduleApi.getList({ ...searchForm, ...pagination })
+    tableData.value = res.data?.list || res.data?.data || []
+    total.value = res.data?.total || 0
+  } finally { loading.value = false }
+}
+
+function handleSearch() { pagination.page = 1; fetchList() }
+function handleReset() { Object.assign(searchForm, { user_id: '', start_date: '', end_date: '' }); handleSearch() }
+
+function handleAdd() {
+  Object.assign(form, { user_id: '', schedule_date: '', shift_type: 1, start_time: '', end_time: '' })
+  dialogVisible.value = true
+}
+
+async function handleSubmit() {
+  if (!form.user_id || !form.schedule_date || !form.shift_type) { ElMessage.warning('请填写必要信息'); return }
+  submitLoading.value = true
+  try {
+    await scheduleApi.create(form)
+    ElMessage.success('排班成功'); dialogVisible.value = false; fetchList()
+  } finally { submitLoading.value = false }
+}
+
+function handlePageChange(val) { pagination.page = val; fetchList() }
+
+onMounted(() => fetchList())
+</script>
+
+<template>
+  <div class="page-container">
+    <div class="search-bar">
+      <el-input v-model="searchForm.user_id" placeholder="员工ID" style="width:160px" clearable @keydown.enter="handleSearch" />
+      <el-date-picker v-model="searchForm.start_date" type="date" value-format="YYYY-MM-DD" placeholder="开始日期" />
+      <el-date-picker v-model="searchForm.end_date" type="date" value-format="YYYY-MM-DD" placeholder="结束日期" />
+      <el-button type="primary" @click="handleSearch">查询</el-button>
+      <el-button @click="handleReset">重置</el-button>
+    </div>
+
+    <div class="table-container">
+      <div class="table-actions"><el-button type="primary" @click="handleAdd">新增排班</el-button></div>
+      <el-table v-loading="loading" :data="tableData" border stripe style="width:100%">
+        <el-table-column label="员工" min-width="100">
+          <template #default="{ row }">{{ row.user?.name || '-' }}</template>
+        </el-table-column>
+        <el-table-column prop="schedule_date" label="排班日期" width="120" />
+        <el-table-column label="班次" width="90" align="center">
+          <template #default="{ row }">
+            <el-tag :type="shiftType[row.shift_type]" size="small">{{ shiftMap[row.shift_type] }}</el-tag>
+          </template>
+        </el-table-column>
+        <el-table-column prop="start_time" label="开始时间" width="100" />
+        <el-table-column prop="end_time" label="结束时间" width="100" />
+      </el-table>
+      <el-pagination v-model:current-page="pagination.page" :total="total" layout="total,prev,pager,next" background @current-change="handlePageChange" />
+    </div>
+
+    <el-dialog v-model="dialogVisible" title="新增排班" width="500px" destroy-on-close>
+      <el-form label-width="80px">
+        <el-form-item label="员工ID"><el-input v-model="form.user_id" /></el-form-item>
+        <el-form-item label="排班日期"><el-date-picker v-model="form.schedule_date" type="date" value-format="YYYY-MM-DD" style="width:100%" /></el-form-item>
+        <el-form-item label="班次">
+          <el-select v-model="form.shift_type" style="width:100%">
+            <el-option v-for="(v,k) in shiftMap" :key="k" :label="v" :value="Number(k)" />
+          </el-select>
+        </el-form-item>
+        <el-form-item label="开始时间"><el-time-picker v-model="form.start_time" format="HH:mm" value-format="HH:mm" style="width:100%" /></el-form-item>
+        <el-form-item label="结束时间"><el-time-picker v-model="form.end_time" format="HH:mm" value-format="HH:mm" style="width:100%" /></el-form-item>
+      </el-form>
+      <template #footer>
+        <el-button @click="dialogVisible = false">取消</el-button>
+        <el-button type="primary" :loading="submitLoading" @click="handleSubmit">确定</el-button>
+      </template>
+    </el-dialog>
+  </div>
+</template>