增加 运营开支

backend/internal/modules/adminfinance/dashboard.go

@@ -27,16 +27,34 @@ func (r *Repository) Dashboard(ctx context.Context, query DashboardQuery) (*Dash
 	if err != nil {
 		return nil, err
 	}
+	operatingExpense, err := r.operatingExpenseSummary(ctx, query)
+	if err != nil {
+		return nil, err
+	}
 	return &DashboardDTO{
-		Summary:             *summary,
+		Summary:                 *summary,
-		DailyItems:          dailyItems,
+		DailyItems:              dailyItems,
-		PickupSummary:       *pickup,
+		PickupSummary:           *pickup,
-		MohongSummary:       *mohong,
+		MohongSummary:           *mohong,
-		DisbursementSummary: *disbursement,
+		DisbursementSummary:     *disbursement,
-		GeneratedAt:         timeutil.ShanghaiNow(),
+		OperatingExpenseSummary: *operatingExpense,
+		GeneratedAt:             timeutil.ShanghaiNow(),
 	}, nil
 }
 
+func (r *Repository) operatingExpenseSummary(ctx context.Context, query DashboardQuery) (*OperatingExpenseSummaryDTO, error) {
+	var summary OperatingExpenseSummaryDTO
+	err := r.db.WithContext(ctx).Table("operating_expenses").
+		Select("COALESCE(SUM(amount_cent), 0) AS amount_cent, COUNT(id) AS count").
+		Where("status = ?", "paid").
+		Where("occurred_at >= ? AND occurred_at <= ?", query.StartDate, query.EndDate).
+		Scan(&summary).Error
+	if err != nil {
+		return nil, err
+	}
+	return &summary, nil
+}
+
 // pickupSummary 线下提号统计，独立查询 admin_pickups 表，不混入正常订单口径。
 func (r *Repository) pickupSummary(ctx context.Context, query DashboardQuery) (*PickupSummaryDTO, error) {
 	db := r.db.WithContext(ctx)
@@ -303,6 +321,10 @@ func (r *Repository) dailyItems(ctx context.Context, query DashboardQuery) ([]Fi
 	if err != nil {
 		return nil, err
 	}
+	operatingExpenses, err := r.dailyOperatingExpenses(ctx, query)
+	if err != nil {
+		return nil, err
+	}
 
 	itemsByDate := make(map[string]FinanceDailyDTO)
 	for day := dayStart(query.StartDate); !day.After(query.EndDate); day = day.AddDate(0, 0, 1) {
@@ -392,6 +414,14 @@ func (r *Repository) dailyItems(ctx context.Context, query DashboardQuery) ([]Fi
 		item.DisbursementPaidCount = row.OfflineSettlementPaidCount + row.WithdrawalPaidCount + row.ManualPaidCount
 		itemsByDate[date] = item
 	}
+	for _, row := range operatingExpenses {
+		date := dailyDateKey(row.Date)
+		item := itemsByDate[date]
+		item.Date = date
+		item.OperatingExpenseAmountCent = row.AmountCent
+		item.OperatingExpenseCount = row.Count
+		itemsByDate[date] = item
+	}
 
 	items := make([]FinanceDailyDTO, 0, len(itemsByDate))
 	for day := dayStart(query.StartDate); !day.After(query.EndDate); day = day.AddDate(0, 0, 1) {

backend/internal/modules/adminfinance/disbursement.go

@@ -2,6 +2,23 @@ package adminfinance
 
 import "context"
 
+type dailyOperatingExpenseRow struct {
+	Date       string
+	AmountCent int64
+	Count      int64
+}
+
+func (r *Repository) dailyOperatingExpenses(ctx context.Context, query DashboardQuery) ([]dailyOperatingExpenseRow, error) {
+	rows := make([]dailyOperatingExpenseRow, 0)
+	err := r.db.WithContext(ctx).Table("operating_expenses").
+		Select(`DATE(occurred_at) AS date, COALESCE(SUM(amount_cent), 0) AS amount_cent, COUNT(id) AS count`).
+		Where("status = ?", "paid").
+		Where("occurred_at >= ? AND occurred_at <= ?", query.StartDate, query.EndDate).
+		Group("DATE(occurred_at)").
+		Scan(&rows).Error
+	return rows, err
+}
+
 // disbursementSummary 使用实际确认打款时间统计区间出款，同时返回不受日期限制的当前待办。
 func (r *Repository) disbursementSummary(ctx context.Context, query DashboardQuery) (*DisbursementSummaryDTO, error) {
 	db := r.db.WithContext(ctx)

backend/internal/modules/adminfinance/dto.go

@@ -34,13 +34,25 @@ type DisbursementQuery struct {
 	PageSize   int
 }
 
+type OperatingExpenseQuery struct {
+	Status    string
+	Category  string
+	Keyword   string
+	DateType  string
+	StartDate time.Time
+	EndDate   time.Time
+	Page      int
+	PageSize  int
+}
+
 type DashboardDTO struct {
-	Summary             FinanceSummaryDTO      `json:"summary"`
+	Summary                 FinanceSummaryDTO          `json:"summary"`
-	DailyItems          []FinanceDailyDTO      `json:"daily_items"`
+	DailyItems              []FinanceDailyDTO          `json:"daily_items"`
-	PickupSummary       PickupSummaryDTO       `json:"pickup_summary"`
+	PickupSummary           PickupSummaryDTO           `json:"pickup_summary"`
-	MohongSummary       MohongSummaryDTO       `json:"mohong_summary"`
+	MohongSummary           MohongSummaryDTO           `json:"mohong_summary"`
-	DisbursementSummary DisbursementSummaryDTO `json:"disbursement_summary"`
+	DisbursementSummary     DisbursementSummaryDTO     `json:"disbursement_summary"`
-	GeneratedAt         time.Time              `json:"generated_at"`
+	OperatingExpenseSummary OperatingExpenseSummaryDTO `json:"operating_expense_summary"`
+	GeneratedAt             time.Time                  `json:"generated_at"`
 }
 
 // PickupSummaryDTO 线下提号统计，独立于正常订单口径，数据来自 admin_pickups 表。
@@ -101,6 +113,25 @@ type DisbursementListSummaryDTO struct {
 	WithdrawalFeeAmountCent  int64 `json:"withdrawal_fee_amount_cent"`
 }
 
+type OperatingExpenseSummaryDTO struct {
+	AmountCent int64 `json:"amount_cent"`
+	Count      int64 `json:"count"`
+}
+
+type OperatingExpenseListSummaryDTO struct {
+	RecordCount    int64 `json:"record_count"`
+	PaidAmountCent int64 `json:"paid_amount_cent"`
+	PaidCount      int64 `json:"paid_count"`
+}
+
+type OperatingExpenseListDTO struct {
+	Items    []OperatingExpenseDTO          `json:"items"`
+	Total    int64                          `json:"total"`
+	Page     int                            `json:"page"`
+	PageSize int                            `json:"page_size"`
+	Summary  OperatingExpenseListSummaryDTO `json:"summary"`
+}
+
 type DisbursementItemDTO struct {
 	SourceType         string     `json:"source_type"`
 	SourceID           uint64     `json:"source_id"`
@@ -169,6 +200,38 @@ type ManualDisbursementDTO struct {
 	CreatedAt          time.Time  `json:"created_at"`
 }
 
+type CreateOperatingExpenseRequest struct {
+	Category   string    `json:"category"`
+	PayeeName  string    `json:"payee_name"`
+	AmountCent int64     `json:"amount_cent"`
+	OccurredAt time.Time `json:"occurred_at"`
+	Remark     string    `json:"remark"`
+	VoucherURL string    `json:"voucher_url"`
+}
+
+type VoidOperatingExpenseRequest struct {
+	Reason string `json:"reason"`
+}
+
+type OperatingExpenseDTO struct {
+	ID            uint64     `json:"id"`
+	ExpenseNo     string     `json:"expense_no"`
+	Category      string     `json:"category"`
+	PayeeName     string     `json:"payee_name"`
+	AmountCent    int64      `json:"amount_cent"`
+	OccurredAt    time.Time  `json:"occurred_at"`
+	Remark        string     `json:"remark"`
+	VoucherURL    string     `json:"voucher_url"`
+	Status        string     `json:"status"`
+	CreatedBy     uint64     `json:"created_by"`
+	CreatedByName string     `json:"created_by_name"`
+	VoidedBy      *uint64    `json:"voided_by,omitempty"`
+	VoidedByName  string     `json:"voided_by_name"`
+	VoidedAt      *time.Time `json:"voided_at,omitempty"`
+	VoidReason    string     `json:"void_reason"`
+	CreatedAt     time.Time  `json:"created_at"`
+}
+
 type FinanceSummaryDTO struct {
 	TotalFlowAmountCent     int64 `json:"total_flow_amount_cent"`
 	TotalRefundAmountCent   int64 `json:"total_refund_amount_cent"`
@@ -233,6 +296,8 @@ type FinanceDailyDTO struct {
 	WithdrawalPaidCount                int64  `json:"withdrawal_paid_count"`
 	ManualPaidAmountCent               int64  `json:"manual_paid_amount_cent"`
 	ManualPaidCount                    int64  `json:"manual_paid_count"`
+	OperatingExpenseAmountCent         int64  `json:"operating_expense_amount_cent"`
+	OperatingExpenseCount              int64  `json:"operating_expense_count"`
 	DisbursementPaidAmountCent         int64  `json:"disbursement_paid_amount_cent"`
 	DisbursementPaidCount              int64  `json:"disbursement_paid_count"`
 }

backend/internal/modules/adminfinance/handler.go

@@ -62,6 +62,19 @@ func (h *Handler) Disbursements(c *gin.Context) {
 	response.OK(c, result)
 }
 
+func (h *Handler) OperatingExpenses(c *gin.Context) {
+	query, ok := parseOperatingExpenseQuery(c)
+	if !ok {
+		return
+	}
+	result, err := h.service.OperatingExpenses(c.Request.Context(), query)
+	if err != nil {
+		writeFinanceError(c, err)
+		return
+	}
+	response.OK(c, result)
+}
+
 func (h *Handler) CreateManualDisbursement(c *gin.Context) {
 	adminID, ok := financeAdminID(c)
 	if !ok {
@@ -105,6 +118,49 @@ func (h *Handler) VoidManualDisbursement(c *gin.Context) {
 	response.OK(c, item)
 }
 
+func (h *Handler) CreateOperatingExpense(c *gin.Context) {
+	adminID, ok := financeAdminID(c)
+	if !ok {
+		response.Unauthorized(c, "缺少管理员上下文")
+		return
+	}
+	var req CreateOperatingExpenseRequest
+	if err := c.ShouldBindJSON(&req); err != nil {
+		response.BadRequest(c, "运营开支信息不正确")
+		return
+	}
+	item, err := h.service.CreateOperatingExpense(c.Request.Context(), req, adminID, financeAuditMeta(c))
+	if err != nil {
+		writeFinanceError(c, err)
+		return
+	}
+	response.Created(c, item)
+}
+
+func (h *Handler) VoidOperatingExpense(c *gin.Context) {
+	adminID, ok := financeAdminID(c)
+	if !ok {
+		response.Unauthorized(c, "缺少管理员上下文")
+		return
+	}
+	id, err := strconv.ParseUint(c.Param("id"), 10, 64)
+	if err != nil || id == 0 {
+		response.BadRequest(c, "运营开支记录 ID 不正确")
+		return
+	}
+	var req VoidOperatingExpenseRequest
+	if err := c.ShouldBindJSON(&req); err != nil {
+		response.BadRequest(c, "请填写作废原因")
+		return
+	}
+	item, err := h.service.VoidOperatingExpense(c.Request.Context(), id, req.Reason, adminID, financeAuditMeta(c))
+	if err != nil {
+		writeFinanceError(c, err)
+		return
+	}
+	response.OK(c, item)
+}
+
 func parseDashboardQuery(c *gin.Context) (DashboardQuery, bool) {
 	start, end, ok := parseDateRange(c, 6)
 	if !ok {
@@ -196,6 +252,34 @@ func parseDisbursementQuery(c *gin.Context) (DisbursementQuery, bool) {
 	return query, true
 }
 
+func parseOperatingExpenseQuery(c *gin.Context) (OperatingExpenseQuery, bool) {
+	start, end, ok := parseDateRange(c, 29)
+	if !ok {
+		return OperatingExpenseQuery{}, false
+	}
+	query := OperatingExpenseQuery{
+		Status:    strings.TrimSpace(c.Query("status")),
+		Category:  strings.TrimSpace(c.Query("category")),
+		Keyword:   strings.TrimSpace(c.Query("keyword")),
+		DateType:  c.DefaultQuery("date_type", "created"),
+		StartDate: start,
+		EndDate:   end,
+	}
+	if query.Status != "" && query.Status != "paid" && query.Status != "voided" {
+		response.BadRequest(c, "运营开支状态不正确")
+		return query, false
+	}
+	if query.DateType != "created" && query.DateType != "occurred" {
+		response.BadRequest(c, "日期类型不正确")
+		return query, false
+	}
+	page, _ := strconv.Atoi(c.DefaultQuery("page", "1"))
+	pageSize, _ := strconv.Atoi(c.DefaultQuery("page_size", "20"))
+	query.Page = page
+	query.PageSize = pageSize
+	return query, true
+}
+
 func parseDateRange(c *gin.Context, defaultLookbackDays int) (time.Time, time.Time, bool) {
 	loc := timeutil.ShanghaiLocation()
 	today := timeutil.ShanghaiNow()
@@ -238,6 +322,12 @@ func writeFinanceError(c *gin.Context, err error) {
 		response.NotFound(c, "线下出款记录不存在")
 	case errors.Is(err, ErrManualDisbursementNotPaid):
 		response.BadRequest(c, "该线下出款记录已作废")
+	case errors.Is(err, ErrInvalidOperatingExpense):
+		response.BadRequest(c, "运营开支信息不正确")
+	case errors.Is(err, ErrOperatingExpenseNotFound):
+		response.NotFound(c, "运营开支记录不存在")
+	case errors.Is(err, ErrOperatingExpenseNotPaid):
+		response.BadRequest(c, "该运营开支记录已作废")
 	default:
 		response.Error(c, http.StatusInternalServerError, "finance_error", "财务数据暂时不可用")
 	}

backend/internal/modules/adminfinance/operating_expense.go

@@ -0,0 +1,234 @@
+package adminfinance
+
+import (
+	"context"
+	"crypto/rand"
+	"encoding/hex"
+	"errors"
+	"fmt"
+	"strings"
+	"time"
+
+	"hfb_sys/backend/internal/auditlog"
+	"hfb_sys/backend/internal/timeutil"
+
+	"gorm.io/gorm"
+	"gorm.io/gorm/clause"
+)
+
+type operatingExpenseRecord struct {
+	ID         uint64
+	ExpenseNo  string
+	Category   string
+	PayeeName  string
+	AmountCent int64
+	OccurredAt time.Time
+	Remark     string
+	VoucherURL string
+	Status     string
+	CreatedBy  uint64
+	VoidedBy   *uint64
+	VoidedAt   *time.Time
+	VoidReason string
+	CreatedAt  time.Time
+	UpdatedAt  time.Time
+}
+
+func (operatingExpenseRecord) TableName() string {
+	return "operating_expenses"
+}
+
+func (r *Repository) CreateOperatingExpense(ctx context.Context, req CreateOperatingExpenseRequest, adminID uint64, meta auditlog.Meta) (*OperatingExpenseDTO, error) {
+	expenseNo, err := newOperatingExpenseNo()
+	if err != nil {
+		return nil, err
+	}
+	record := operatingExpenseRecord{
+		ExpenseNo:  expenseNo,
+		Category:   req.Category,
+		PayeeName:  req.PayeeName,
+		AmountCent: req.AmountCent,
+		OccurredAt: req.OccurredAt,
+		Remark:     req.Remark,
+		VoucherURL: req.VoucherURL,
+		Status:     "paid",
+		CreatedBy:  adminID,
+	}
+	err = r.db.WithContext(ctx).Transaction(func(tx *gorm.DB) error {
+		if err := tx.Create(&record).Error; err != nil {
+			return err
+		}
+		id := record.ID
+		return auditlog.Append(tx, auditlog.Entry{
+			ActorType: "admin",
+			ActorID:   adminID,
+			Action:    "operating_expense_create",
+			BizType:   "operating_expense",
+			BizID:     &id,
+			Meta:      meta,
+			Detail: map[string]any{
+				"expense_no":  expenseNo,
+				"category":    req.Category,
+				"payee_name":  req.PayeeName,
+				"amount_cent": req.AmountCent,
+				"occurred_at": req.OccurredAt,
+				"has_voucher": req.VoucherURL != "",
+			},
+		})
+	})
+	if err != nil {
+		return nil, err
+	}
+	return r.findOperatingExpense(ctx, record.ID)
+}
+
+func (r *Repository) VoidOperatingExpense(ctx context.Context, id uint64, reason string, adminID uint64, meta auditlog.Meta) (*OperatingExpenseDTO, error) {
+	err := r.db.WithContext(ctx).Transaction(func(tx *gorm.DB) error {
+		var record operatingExpenseRecord
+		if err := tx.Clauses(clause.Locking{Strength: "UPDATE"}).First(&record, id).Error; err != nil {
+			if errors.Is(err, gorm.ErrRecordNotFound) {
+				return ErrOperatingExpenseNotFound
+			}
+			return err
+		}
+		if record.Status != "paid" {
+			return ErrOperatingExpenseNotPaid
+		}
+		now := timeutil.ShanghaiNow()
+		if err := tx.Model(&record).Updates(map[string]any{
+			"status":      "voided",
+			"voided_by":   adminID,
+			"voided_at":   now,
+			"void_reason": reason,
+			"updated_at":  now,
+		}).Error; err != nil {
+			return err
+		}
+		bizID := record.ID
+		return auditlog.Append(tx, auditlog.Entry{
+			ActorType: "admin",
+			ActorID:   adminID,
+			Action:    "operating_expense_void",
+			BizType:   "operating_expense",
+			BizID:     &bizID,
+			Meta:      meta,
+			Detail: map[string]any{
+				"expense_no":  record.ExpenseNo,
+				"amount_cent": record.AmountCent,
+				"reason":      reason,
+			},
+		})
+	})
+	if err != nil {
+		return nil, err
+	}
+	return r.findOperatingExpense(ctx, id)
+}
+
+func (r *Repository) OperatingExpenses(ctx context.Context, query OperatingExpenseQuery) (*OperatingExpenseListDTO, error) {
+	var summary OperatingExpenseListSummaryDTO
+	if err := r.applyOperatingExpenseFilters(r.db.WithContext(ctx).Table("operating_expenses AS oe"), query).
+		Select(`COUNT(*) AS record_count,
+			COALESCE(SUM(CASE WHEN status = 'paid' THEN amount_cent ELSE 0 END), 0) AS paid_amount_cent,
+			COALESCE(SUM(CASE WHEN status = 'paid' THEN 1 ELSE 0 END), 0) AS paid_count`).
+		Scan(&summary).Error; err != nil {
+		return nil, err
+	}
+
+	rows := make([]operatingExpenseDetailRow, 0, query.PageSize)
+	orderColumn := "oe.created_at"
+	if query.DateType == "occurred" {
+		orderColumn = "oe.occurred_at"
+	}
+	if err := r.applyOperatingExpenseFilters(r.operatingExpenseDetailQuery(ctx), query).
+		Order(orderColumn + " DESC").
+		Order("oe.id DESC").
+		Offset((query.Page - 1) * query.PageSize).
+		Limit(query.PageSize).
+		Scan(&rows).Error; err != nil {
+		return nil, err
+	}
+	items := make([]OperatingExpenseDTO, 0, len(rows))
+	for _, row := range rows {
+		items = append(items, row.toDTO())
+	}
+	return &OperatingExpenseListDTO{Items: items, Total: summary.RecordCount, Page: query.Page, PageSize: query.PageSize, Summary: summary}, nil
+}
+
+func (r *Repository) findOperatingExpense(ctx context.Context, id uint64) (*OperatingExpenseDTO, error) {
+	var row operatingExpenseDetailRow
+	err := r.operatingExpenseDetailQuery(ctx).Where("oe.id = ?", id).Take(&row).Error
+	if errors.Is(err, gorm.ErrRecordNotFound) {
+		return nil, ErrOperatingExpenseNotFound
+	}
+	if err != nil {
+		return nil, err
+	}
+	item := row.toDTO()
+	return &item, nil
+}
+
+func (r *Repository) operatingExpenseDetailQuery(ctx context.Context) *gorm.DB {
+	return r.db.WithContext(ctx).Table("operating_expenses AS oe").
+		Select(`oe.*, COALESCE(NULLIF(creator.nickname, ''), creator.username, '') AS created_by_name,
+			COALESCE(NULLIF(voider.nickname, ''), voider.username, '') AS voided_by_name`).
+		Joins("LEFT JOIN admin_users AS creator ON creator.id = oe.created_by").
+		Joins("LEFT JOIN admin_users AS voider ON voider.id = oe.voided_by")
+}
+
+func (r *Repository) applyOperatingExpenseFilters(db *gorm.DB, query OperatingExpenseQuery) *gorm.DB {
+	if query.Status != "" {
+		db = db.Where("oe.status = ?", query.Status)
+	}
+	if query.Category != "" {
+		db = db.Where("oe.category = ?", query.Category)
+	}
+	if query.Keyword != "" {
+		like := "%" + query.Keyword + "%"
+		db = db.Where("oe.expense_no LIKE ? OR oe.payee_name LIKE ? OR oe.remark LIKE ?", like, like, like)
+	}
+	if !query.StartDate.IsZero() && !query.EndDate.IsZero() {
+		column := "oe.created_at"
+		if query.DateType == "occurred" {
+			column = "oe.occurred_at"
+		}
+		db = db.Where(column+" >= ? AND "+column+" <= ?", query.StartDate, query.EndDate)
+	}
+	return db
+}
+
+type operatingExpenseDetailRow struct {
+	ID            uint64
+	ExpenseNo     string
+	Category      string
+	PayeeName     string
+	AmountCent    int64
+	OccurredAt    time.Time
+	Remark        string
+	VoucherURL    string
+	Status        string
+	CreatedBy     uint64
+	CreatedByName string
+	VoidedBy      *uint64
+	VoidedByName  string
+	VoidedAt      *time.Time
+	VoidReason    string
+	CreatedAt     time.Time
+}
+
+func (r operatingExpenseDetailRow) toDTO() OperatingExpenseDTO {
+	return OperatingExpenseDTO{
+		ID: r.ID, ExpenseNo: r.ExpenseNo, Category: r.Category, PayeeName: r.PayeeName,
+		AmountCent: r.AmountCent, OccurredAt: r.OccurredAt, Remark: r.Remark, VoucherURL: r.VoucherURL,
+		Status: r.Status, CreatedBy: r.CreatedBy, CreatedByName: r.CreatedByName, VoidedBy: r.VoidedBy,
+		VoidedByName: r.VoidedByName, VoidedAt: r.VoidedAt, VoidReason: r.VoidReason, CreatedAt: r.CreatedAt,
+	}
+}
+
+func newOperatingExpenseNo() (string, error) {
+	buf := make([]byte, 4)
+	if _, err := rand.Read(buf); err != nil {
+		return "", err
+	}
+	return fmt.Sprintf("OE%s%s", timeutil.ShanghaiNow().Format("20060102150405"), strings.ToUpper(hex.EncodeToString(buf))), nil
+}

backend/internal/modules/adminfinance/operating_expense_test.go

@@ -0,0 +1,117 @@
+package adminfinance
+
+import (
+	"errors"
+	"testing"
+	"time"
+
+	"hfb_sys/backend/internal/auditlog"
+	"hfb_sys/backend/internal/timeutil"
+
+	"gorm.io/driver/sqlite"
+	"gorm.io/gorm"
+	"gorm.io/gorm/logger"
+)
+
+func TestOperatingExpenseCreateListAndVoid(t *testing.T) {
+	db, err := gorm.Open(sqlite.Open(":memory:"), &gorm.Config{Logger: logger.Default.LogMode(logger.Silent)})
+	if err != nil {
+		t.Fatalf("打开测试数据库失败: %v", err)
+	}
+	for _, statement := range []string{
+		`CREATE TABLE operating_expenses (
+			id INTEGER PRIMARY KEY AUTOINCREMENT, expense_no TEXT NOT NULL UNIQUE, category TEXT NOT NULL,
+			payee_name TEXT NOT NULL, amount_cent INTEGER NOT NULL, occurred_at DATETIME NOT NULL,
+			remark TEXT NOT NULL, voucher_url TEXT NOT NULL, status TEXT NOT NULL, created_by INTEGER NOT NULL,
+			voided_by INTEGER, voided_at DATETIME, void_reason TEXT NOT NULL DEFAULT '', created_at DATETIME, updated_at DATETIME
+		)`,
+		`CREATE TABLE admin_users (id INTEGER PRIMARY KEY, nickname TEXT, username TEXT)`,
+		`CREATE TABLE audit_logs (
+			id INTEGER PRIMARY KEY AUTOINCREMENT, actor_type TEXT, actor_id INTEGER, action TEXT, biz_type TEXT,
+			biz_id INTEGER, ip TEXT, user_agent TEXT, detail BLOB, created_at DATETIME
+		)`,
+	} {
+		if err := db.Exec(statement).Error; err != nil {
+			t.Fatalf("创建测试表失败: %v", err)
+		}
+	}
+	if err := db.Exec(`INSERT INTO admin_users (id, nickname, username) VALUES (7, '运营甲', 'ops_a'), (8, '运营乙', 'ops_b')`).Error; err != nil {
+		t.Fatal(err)
+	}
+
+	repo := NewRepository(db)
+	occurredAt := time.Date(2026, 8, 20, 10, 30, 0, 0, timeutil.ShanghaiLocation())
+	created, err := repo.CreateOperatingExpense(t.Context(), CreateOperatingExpenseRequest{
+		Category:   "推广投放",
+		PayeeName:  "测试媒体",
+		AmountCent: 12800,
+		OccurredAt: occurredAt,
+		Remark:     "八月推广费用",
+		VoucherURL: "/api/files/object?key=operating-expense%2Fvoucher.webp",
+	}, 7, auditlog.Meta{RequestID: "req-create"})
+	if err != nil {
+		t.Fatalf("创建运营开支失败: %v", err)
+	}
+	if created.ID == 0 || created.ExpenseNo == "" || created.Status != "paid" || created.CreatedByName != "运营甲" {
+		t.Fatalf("创建结果不正确: %+v", created)
+	}
+
+	list, err := repo.OperatingExpenses(t.Context(), OperatingExpenseQuery{
+		DateType: "occurred", StartDate: occurredAt.Add(-time.Hour), EndDate: occurredAt.Add(time.Hour), Page: 1, PageSize: 20,
+	})
+	if err != nil {
+		t.Fatalf("查询运营开支失败: %v", err)
+	}
+	if list.Total != 1 || list.Summary.PaidAmountCent != 12800 || list.Items[0].Category != "推广投放" {
+		t.Fatalf("运营开支列表不正确: %+v", list)
+	}
+
+	voided, err := repo.VoidOperatingExpense(t.Context(), created.ID, "重复录入", 8, auditlog.Meta{RequestID: "req-void"})
+	if err != nil {
+		t.Fatalf("作废运营开支失败: %v", err)
+	}
+	if voided.Status != "voided" || voided.VoidedByName != "运营乙" || voided.VoidReason != "重复录入" {
+		t.Fatalf("作废结果不正确: %+v", voided)
+	}
+	if _, err := repo.VoidOperatingExpense(t.Context(), created.ID, "重复作废", 8, auditlog.Meta{}); !errors.Is(err, ErrOperatingExpenseNotPaid) {
+		t.Fatalf("重复作废错误 = %v, want ErrOperatingExpenseNotPaid", err)
+	}
+}
+
+func TestOperatingExpenseDashboardSummaryExcludesVoided(t *testing.T) {
+	db, err := gorm.Open(sqlite.Open(":memory:"), &gorm.Config{Logger: logger.Default.LogMode(logger.Silent)})
+	if err != nil {
+		t.Fatalf("打开测试数据库失败: %v", err)
+	}
+	if err := db.Exec(`CREATE TABLE operating_expenses (
+		id INTEGER PRIMARY KEY, amount_cent INTEGER NOT NULL, occurred_at DATETIME NOT NULL, status TEXT NOT NULL
+	)`).Error; err != nil {
+		t.Fatalf("创建运营开支表失败: %v", err)
+	}
+	loc := timeutil.ShanghaiLocation()
+	inRange := time.Date(2026, 8, 20, 10, 0, 0, 0, loc)
+	if err := db.Exec(`INSERT INTO operating_expenses (id, amount_cent, occurred_at, status) VALUES
+		(1, 12000, ?, 'paid'), (2, 8000, ?, 'voided'), (3, 5000, ?, 'paid')`, inRange, inRange, inRange.AddDate(0, 0, -1)).Error; err != nil {
+		t.Fatal(err)
+	}
+	summary, err := NewRepository(db).operatingExpenseSummary(t.Context(), DashboardQuery{
+		StartDate: time.Date(2026, 8, 20, 0, 0, 0, 0, loc),
+		EndDate:   time.Date(2026, 8, 20, 23, 59, 59, 0, loc),
+	})
+	if err != nil {
+		t.Fatalf("运营开支仪表盘统计失败: %v", err)
+	}
+	if summary.AmountCent != 12000 || summary.Count != 1 {
+		t.Fatalf("运营开支统计 = %+v, want 12000/1", summary)
+	}
+	daily, err := NewRepository(db).dailyOperatingExpenses(t.Context(), DashboardQuery{
+		StartDate: time.Date(2026, 8, 20, 0, 0, 0, 0, loc),
+		EndDate:   time.Date(2026, 8, 20, 23, 59, 59, 0, loc),
+	})
+	if err != nil {
+		t.Fatalf("每日运营开支统计失败: %v", err)
+	}
+	if len(daily) != 1 || daily[0].Date != "2026-08-20" || daily[0].AmountCent != 12000 || daily[0].Count != 1 {
+		t.Fatalf("每日运营开支统计 = %+v, want 2026-08-20/12000/1", daily)
+	}
+}

backend/internal/modules/adminfinance/service.go

@@ -15,6 +15,9 @@ var (
 	ErrInvalidManualDisbursement  = errors.New("invalid manual disbursement")
 	ErrManualDisbursementNotFound = errors.New("manual disbursement not found")
 	ErrManualDisbursementNotPaid  = errors.New("manual disbursement is not paid")
+	ErrInvalidOperatingExpense    = errors.New("invalid operating expense")
+	ErrOperatingExpenseNotFound   = errors.New("operating expense not found")
+	ErrOperatingExpenseNotPaid    = errors.New("operating expense is not paid")
 )
 
 type Service struct {
@@ -64,6 +67,22 @@ func (s *Service) Disbursements(ctx context.Context, query DisbursementQuery) (*
 	return s.repo.Disbursements(ctx, query)
 }
 
+func (s *Service) OperatingExpenses(ctx context.Context, query OperatingExpenseQuery) (*OperatingExpenseListDTO, error) {
+	if s.repo == nil {
+		return nil, ErrDependencyUnavailable
+	}
+	if query.Page < 1 {
+		query.Page = 1
+	}
+	if query.PageSize < 1 {
+		query.PageSize = 20
+	}
+	if query.PageSize > 100 {
+		query.PageSize = 100
+	}
+	return s.repo.OperatingExpenses(ctx, query)
+}
+
 func (s *Service) CreateManualDisbursement(
 	ctx context.Context,
 	req CreateManualDisbursementRequest,
@@ -106,6 +125,35 @@ func (s *Service) VoidManualDisbursement(
 	return s.repo.VoidManualDisbursement(ctx, id, reason, adminID, meta)
 }
 
+func (s *Service) CreateOperatingExpense(ctx context.Context, req CreateOperatingExpenseRequest, adminID uint64, meta auditlog.Meta) (*OperatingExpenseDTO, error) {
+	if s.repo == nil {
+		return nil, ErrDependencyUnavailable
+	}
+	req.Category = strings.TrimSpace(req.Category)
+	req.PayeeName = strings.TrimSpace(req.PayeeName)
+	req.Remark = strings.TrimSpace(req.Remark)
+	req.VoucherURL = strings.TrimSpace(req.VoucherURL)
+	if utf8.RuneCountInString(req.Category) < 1 || utf8.RuneCountInString(req.Category) > 50 ||
+		utf8.RuneCountInString(req.PayeeName) < 1 || utf8.RuneCountInString(req.PayeeName) > 100 ||
+		req.AmountCent <= 0 || req.OccurredAt.IsZero() ||
+		utf8.RuneCountInString(req.Remark) < 1 || utf8.RuneCountInString(req.Remark) > 500 ||
+		!validManualVoucherURL(req.VoucherURL) {
+		return nil, ErrInvalidOperatingExpense
+	}
+	return s.repo.CreateOperatingExpense(ctx, req, adminID, meta)
+}
+
+func (s *Service) VoidOperatingExpense(ctx context.Context, id uint64, reason string, adminID uint64, meta auditlog.Meta) (*OperatingExpenseDTO, error) {
+	if s.repo == nil {
+		return nil, ErrDependencyUnavailable
+	}
+	reason = strings.TrimSpace(reason)
+	if id == 0 || utf8.RuneCountInString(reason) < 1 || utf8.RuneCountInString(reason) > 255 {
+		return nil, ErrInvalidOperatingExpense
+	}
+	return s.repo.VoidOperatingExpense(ctx, id, reason, adminID, meta)
+}
+
 func validManualDisbursementCategory(category string) bool {
 	switch category {
 	case "user_compensation", "seller_supplement", "operating_expense", "channel_fee", "duoduo_deposit_refund", "other", "custom":

backend/internal/router/router.go

@@ -680,6 +680,9 @@ func New(cfg config.Config, deps Dependencies, logger *zap.Logger) *gin.Engine {
 			adminRoutes.GET("/finance/disbursements", requirePerm("wallet:view"), adminFinanceHandler.Disbursements)
 			adminRoutes.POST("/finance/manual-disbursements", requirePerm("finance:manual_disbursement"), adminFinanceHandler.CreateManualDisbursement)
 			adminRoutes.POST("/finance/manual-disbursements/:id/void", requirePerm("finance:manual_disbursement"), adminFinanceHandler.VoidManualDisbursement)
+			adminRoutes.GET("/finance/operating-expenses", requirePerm("finance:operating_expense"), adminFinanceHandler.OperatingExpenses)
+			adminRoutes.POST("/finance/operating-expenses", requirePerm("finance:operating_expense"), adminFinanceHandler.CreateOperatingExpense)
+			adminRoutes.POST("/finance/operating-expenses/:id/void", requirePerm("finance:operating_expense"), adminFinanceHandler.VoidOperatingExpense)
 			adminRoutes.GET("/wallet/ledger", requirePerm("wallet:view"), walletHandler.AdminLedger)
 			adminRoutes.GET("/payments", requirePerm("wallet:view"), paymentHandler.AdminList)
 

backend/migrations/000054_operating_expenses.sql

@@ -0,0 +1,44 @@
+-- +goose Up
+
+CREATE TABLE operating_expenses (
+  id BIGINT UNSIGNED NOT NULL AUTO_INCREMENT,
+  expense_no VARCHAR(64) NOT NULL COMMENT '运营开支单号',
+  category VARCHAR(50) NOT NULL COMMENT '开支类别',
+  payee_name VARCHAR(100) NOT NULL COMMENT '收款方或单位名称',
+  amount_cent BIGINT NOT NULL COMMENT '开支金额(分)',
+  occurred_at DATETIME NOT NULL COMMENT '实际开支时间',
+  remark VARCHAR(500) NOT NULL COMMENT '开支用途备注',
+  voucher_url VARCHAR(500) NOT NULL DEFAULT '' COMMENT '开支凭证地址',
+  status VARCHAR(16) NOT NULL DEFAULT 'paid' COMMENT '状态: paid已记账/voided已作废',
+  created_by BIGINT UNSIGNED NOT NULL COMMENT '录入管理员ID',
+  voided_by BIGINT UNSIGNED NULL COMMENT '作废管理员ID',
+  voided_at DATETIME NULL COMMENT '作废时间',
+  void_reason VARCHAR(255) NOT NULL DEFAULT '' COMMENT '作废原因',
+  created_at DATETIME NOT NULL DEFAULT CURRENT_TIMESTAMP,
+  updated_at DATETIME NOT NULL DEFAULT CURRENT_TIMESTAMP ON UPDATE CURRENT_TIMESTAMP,
+  PRIMARY KEY (id),
+  UNIQUE KEY uk_operating_expenses_no (expense_no),
+  KEY idx_operating_expenses_occurred (status, occurred_at),
+  KEY idx_operating_expenses_created (created_at),
+  KEY idx_operating_expenses_category (category)
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci COMMENT='运营开支记账';
+
+INSERT INTO permissions (code, name, resource, action) VALUES
+('finance:operating_expense', '管理运营开支', 'finance', 'operating_expense')
+ON DUPLICATE KEY UPDATE
+  name = VALUES(name),
+  resource = VALUES(resource),
+  action = VALUES(action);
+
+INSERT IGNORE INTO role_permissions (role_id, permission_id)
+SELECT r.id, p.id FROM roles r, permissions p
+WHERE r.code IN ('super_admin', 'finance') AND p.code = 'finance:operating_expense';
+
+-- +goose Down
+
+DELETE rp FROM role_permissions rp
+JOIN permissions p ON p.id = rp.permission_id
+WHERE p.code = 'finance:operating_expense';
+
+DELETE FROM permissions WHERE code = 'finance:operating_expense';
+DROP TABLE IF EXISTS operating_expenses;

frontend/src/features/admin/api/adminFinance.ts

@@ -68,6 +68,8 @@ export interface FinanceDailyItem {
   withdrawal_paid_count: number
   manual_paid_amount_cent: number
   manual_paid_count: number
+  operating_expense_amount_cent: number
+  operating_expense_count: number
   disbursement_paid_amount_cent: number
   disbursement_paid_count: number
 }
@@ -107,6 +109,11 @@ export interface FinanceDisbursementSummary {
   manual_paid_count: number
 }
 
+export interface OperatingExpenseSummary {
+  amount_cent: number
+  count: number
+}
+
 export interface FinanceDisbursementListSummary {
   record_count: number
   paid_amount_cent: number
@@ -207,9 +214,61 @@ export interface FinanceDashboard {
   pickup_summary: FinancePickupSummary
   mohong_summary: FinanceMohongSummary
   disbursement_summary: FinanceDisbursementSummary
+  operating_expense_summary: OperatingExpenseSummary
   generated_at: string
 }
 
+export interface OperatingExpense {
+  id: number
+  expense_no: string
+  category: string
+  payee_name: string
+  amount_cent: number
+  occurred_at: string
+  remark: string
+  voucher_url: string
+  status: 'paid' | 'voided'
+  created_by: number
+  created_by_name: string
+  voided_by?: number
+  voided_by_name: string
+  voided_at?: string
+  void_reason: string
+  created_at: string
+}
+
+export interface OperatingExpenseQuery extends FinanceDateQuery {
+  status?: string
+  category?: string
+  keyword?: string
+  date_type?: 'created' | 'occurred'
+  page?: number
+  page_size?: number
+}
+
+export interface OperatingExpenseListSummary {
+  record_count: number
+  paid_amount_cent: number
+  paid_count: number
+}
+
+export interface OperatingExpenseList {
+  items: OperatingExpense[]
+  total: number
+  page: number
+  page_size: number
+  summary: OperatingExpenseListSummary
+}
+
+export interface CreateOperatingExpensePayload {
+  category: string
+  payee_name: string
+  amount_cent: number
+  occurred_at: string
+  remark: string
+  voucher_url?: string
+}
+
 export interface FinanceDetail {
   order_id: number
   order_no: string
@@ -309,6 +368,10 @@ export async function fetchFinanceDashboard(query: FinanceDateQuery = {}) {
       manual_paid_amount_cent: 0,
       manual_paid_count: 0,
     },
+    operating_expense_summary: data.data?.operating_expense_summary ?? {
+      amount_cent: 0,
+      count: 0,
+    },
   }
 }
 
@@ -350,6 +413,37 @@ export async function fetchFinanceDisbursements(query: FinanceDisbursementQuery
   }
 }
 
+export async function fetchOperatingExpenses(query: OperatingExpenseQuery = {}) {
+  const { data } = await apiClient.get<ApiResponse<OperatingExpenseList>>(
+    '/admin/finance/operating-expenses',
+    { params: cleanParams(query) }
+  )
+  const result = data.data
+  return {
+    items: Array.isArray(result?.items) ? result.items : [],
+    total: Number(result?.total ?? 0),
+    page: Number(result?.page ?? query.page ?? 1),
+    page_size: Number(result?.page_size ?? query.page_size ?? 20),
+    summary: result?.summary ?? { record_count: 0, paid_amount_cent: 0, paid_count: 0 },
+  }
+}
+
+export async function createOperatingExpense(payload: CreateOperatingExpensePayload) {
+  const { data } = await apiClient.post<ApiResponse<OperatingExpense>>(
+    '/admin/finance/operating-expenses',
+    payload
+  )
+  return data.data
+}
+
+export async function voidOperatingExpense(id: number, reason: string) {
+  const { data } = await apiClient.post<ApiResponse<OperatingExpense>>(
+    `/admin/finance/operating-expenses/${id}/void`,
+    { reason }
+  )
+  return data.data
+}
+
 export async function createManualDisbursement(payload: CreateManualDisbursementPayload) {
   const { data } = await apiClient.post<ApiResponse<ManualDisbursement>>(
     '/admin/finance/manual-disbursements',

frontend/src/features/admin/views/AdminFinanceDashboardView.vue

@@ -204,6 +204,11 @@ function diffType(value: number) {
         <strong>{{ moneyCent(dashboard.disbursement_summary.manual_paid_amount_cent) }}</strong>
         <small>{{ dashboard.disbursement_summary.manual_paid_count }} 笔有效记账</small>
       </div>
+      <div class="metric-card operating-expense-card">
+        <span>运营开支</span>
+        <strong>{{ moneyCent(dashboard.operating_expense_summary.amount_cent) }}</strong>
+        <small>{{ dashboard.operating_expense_summary.count }} 笔有效记账</small>
+      </div>
       <div class="metric-card pending-card">
         <span>当前待出款</span>
         <strong>{{ moneyCent(dashboard.disbursement_summary.pending_payment_amount_cent) }}</strong>
@@ -286,6 +291,9 @@ function diffType(value: number) {
       <el-table-column label="实际出款" width="130">
         <template #default="{ row }">{{ moneyCent(row.disbursement_paid_amount_cent) }}</template>
       </el-table-column>
+      <el-table-column label="运营开支" width="130">
+        <template #default="{ row }">{{ moneyCent(row.operating_expense_amount_cent) }}</template>
+      </el-table-column>
     </el-table>
 
     <p v-if="dashboard" class="generated-at">
@@ -331,6 +339,10 @@ function diffType(value: number) {
   border-left: 3px solid #0f766e;
 }
 
+.operating-expense-card {
+  border-left: 3px solid #b45309;
+}
+
 .pending-card {
   border-left: 3px solid #d97706;
 }

frontend/src/features/admin/views/AdminOperatingExpensesView.vue

@@ -0,0 +1,411 @@
+<script setup lang="ts">
+import { CircleClose, Plus, Search, UploadFilled, View } from '@element-plus/icons-vue'
+import { ElMessage, ElMessageBox } from 'element-plus'
+import { computed, onMounted, reactive, ref } from 'vue'
+
+import {
+  createOperatingExpense,
+  fetchOperatingExpenses,
+  voidOperatingExpense,
+  type OperatingExpense,
+  type OperatingExpenseListSummary,
+} from '@/features/admin/api/adminFinance'
+import AuthImage from '@/shared/components/business/AuthImage.vue'
+import { uploadAdminFile } from '@/shared/api/files'
+import { useAdminSessionStore } from '@/stores/adminSession'
+import { readError } from '@/shared/utils/error'
+import { formatCentWithSymbol, yuanToCent } from '@/shared/utils/money'
+import { formatDateTime, formatInputDate } from '@/shared/utils/time'
+import AdminTablePagination from '../components/AdminTablePagination.vue'
+
+const adminSession = useAdminSessionStore()
+const loading = ref(false)
+const createVisible = ref(false)
+const createSaving = ref(false)
+const voucherUploading = ref(false)
+const actionID = ref(0)
+const selectedExpense = ref<OperatingExpense | null>(null)
+const items = ref<OperatingExpense[]>([])
+const total = ref(0)
+const currentPage = ref(1)
+const currentPageSize = ref(20)
+const summary = ref<OperatingExpenseListSummary>(emptySummary())
+const canManage = computed(() => adminSession.hasPermission('finance:operating_expense'))
+const filters = reactive({
+  date_type: 'created' as 'created' | 'occurred',
+  start_date: defaultStartDate(),
+  end_date: formatInputDate(new Date()),
+  status: '',
+  category: '',
+  keyword: '',
+})
+const createForm = reactive({
+  category: '',
+  payee_name: '',
+  amount_yuan: 0,
+  occurred_at: new Date(),
+  remark: '',
+  voucher_url: '',
+})
+
+onMounted(loadItems)
+
+async function loadItems() {
+  loading.value = true
+  try {
+    const result = await fetchOperatingExpenses({
+      ...filters,
+      page: currentPage.value,
+      page_size: currentPageSize.value,
+    })
+    items.value = result.items
+    total.value = result.total
+    summary.value = result.summary
+  } catch (error) {
+    items.value = []
+    total.value = 0
+    summary.value = emptySummary()
+    ElMessage.error(readError(error, '运营开支记录加载失败'))
+  } finally {
+    loading.value = false
+  }
+}
+
+function search() {
+  currentPage.value = 1
+  void loadItems()
+}
+
+function resetFilters() {
+  filters.date_type = 'created'
+  filters.start_date = defaultStartDate()
+  filters.end_date = formatInputDate(new Date())
+  filters.status = ''
+  filters.category = ''
+  filters.keyword = ''
+  currentPage.value = 1
+  void loadItems()
+}
+
+function openCreate() {
+  createForm.category = ''
+  createForm.payee_name = ''
+  createForm.amount_yuan = 0
+  createForm.occurred_at = new Date()
+  createForm.remark = ''
+  createForm.voucher_url = ''
+  createVisible.value = true
+}
+
+async function uploadVoucher(options: { file: File }) {
+  if (!options.file.type.startsWith('image/')) {
+    ElMessage.warning('开支凭证仅支持图片')
+    return
+  }
+  voucherUploading.value = true
+  try {
+    const uploaded = await uploadAdminFile(options.file, 'operating-expense')
+    createForm.voucher_url = uploaded.url
+    ElMessage.success('凭证已上传')
+  } catch (error) {
+    ElMessage.error(readError(error, '凭证上传失败'))
+  } finally {
+    voucherUploading.value = false
+  }
+}
+
+async function submitExpense() {
+  const amountCent = yuanToCent(createForm.amount_yuan)
+  if (
+    !createForm.category.trim() ||
+    !createForm.payee_name.trim() ||
+    amountCent <= 0 ||
+    !createForm.occurred_at ||
+    !createForm.remark.trim()
+  ) {
+    ElMessage.warning('请填写完整的开支信息')
+    return
+  }
+  createSaving.value = true
+  try {
+    await createOperatingExpense({
+      category: createForm.category.trim(),
+      payee_name: createForm.payee_name.trim(),
+      amount_cent: amountCent,
+      occurred_at: createForm.occurred_at.toISOString(),
+      remark: createForm.remark.trim(),
+      voucher_url: createForm.voucher_url || undefined,
+    })
+    createVisible.value = false
+    ElMessage.success('运营开支已记账')
+    await loadItems()
+  } catch (error) {
+    ElMessage.error(readError(error, '运营开支记账失败'))
+  } finally {
+    createSaving.value = false
+  }
+}
+
+async function handleVoid(item: OperatingExpense) {
+  if (actionID.value) return
+  try {
+    const { value } = await ElMessageBox.prompt(
+      `确认作废开支单 ${item.expense_no}？作废后将从运营开支统计中排除。`,
+      '作废运营开支',
+      {
+        confirmButtonText: '确认作废',
+        cancelButtonText: '取消',
+        inputPlaceholder: '请输入作废原因',
+        inputValidator: value => !!value.trim() || '请输入作废原因',
+        type: 'warning',
+      }
+    )
+    actionID.value = item.id
+    await voidOperatingExpense(item.id, value.trim())
+    selectedExpense.value = null
+    ElMessage.success('运营开支已作废')
+    await loadItems()
+  } catch (error) {
+    if (error === 'cancel' || error === 'close') return
+    ElMessage.error(readError(error, '运营开支作废失败'))
+  } finally {
+    actionID.value = 0
+  }
+}
+
+function emptySummary(): OperatingExpenseListSummary {
+  return { record_count: 0, paid_amount_cent: 0, paid_count: 0 }
+}
+
+function defaultStartDate() {
+  const date = new Date()
+  date.setDate(date.getDate() - 29)
+  return formatInputDate(date)
+}
+
+function money(value: number) {
+  return formatCentWithSymbol(Number(value || 0))
+}
+
+function statusLabel(status: string) {
+  return status === 'paid' ? '已记账' : '已作废'
+}
+
+function statusType(status: string) {
+  return status === 'paid' ? 'success' : 'danger'
+}
+</script>
+
+<template>
+  <section class="page operating-expenses-page">
+    <div class="page-header-row">
+      <div class="page-header">
+        <p class="eyebrow">Operating Expenses</p>
+        <h1>运营开支</h1>
+        <p>独立记录日常运营费用，并在财务仪表盘按发生日期汇总。</p>
+      </div>
+      <div class="toolbar-actions">
+        <el-button v-if="canManage" type="success" :icon="Plus" @click="openCreate">
+          新增运营开支
+        </el-button>
+        <el-button @click="resetFilters">重置</el-button>
+        <el-button type="primary" :icon="Search" :loading="loading" @click="search">查询</el-button>
+      </div>
+    </div>
+
+    <div class="metric-grid operating-metrics">
+      <div class="metric-card">
+        <span>筛选记录</span>
+        <strong>{{ summary.record_count }} 笔</strong>
+        <small>当前筛选条件</small>
+      </div>
+      <div class="metric-card operating-metric">
+        <span>有效运营开支</span>
+        <strong>{{ money(summary.paid_amount_cent) }}</strong>
+        <small>{{ summary.paid_count }} 笔已记账开支</small>
+      </div>
+    </div>
+
+    <el-form class="table-panel operating-filters" label-position="top">
+      <el-form-item label="日期类型">
+        <el-select v-model="filters.date_type" class="full-control">
+          <el-option label="录入日期" value="created" />
+          <el-option label="开支日期" value="occurred" />
+        </el-select>
+      </el-form-item>
+      <el-form-item label="开始日期">
+        <el-date-picker v-model="filters.start_date" class="full-control" type="date" value-format="YYYY-MM-DD" />
+      </el-form-item>
+      <el-form-item label="结束日期">
+        <el-date-picker v-model="filters.end_date" class="full-control" type="date" value-format="YYYY-MM-DD" />
+      </el-form-item>
+      <el-form-item label="状态">
+        <el-select v-model="filters.status" clearable placeholder="全部状态" class="full-control">
+          <el-option label="已记账" value="paid" />
+          <el-option label="已作废" value="voided" />
+        </el-select>
+      </el-form-item>
+      <el-form-item label="开支类别">
+        <el-input v-model="filters.category" clearable placeholder="按类别精确筛选" />
+      </el-form-item>
+      <el-form-item label="关键词">
+        <el-input v-model="filters.keyword" clearable placeholder="单号、收款方或用途" @keyup.enter="search" />
+      </el-form-item>
+    </el-form>
+
+    <el-table v-loading="loading" class="table-panel" :data="items">
+      <el-table-column label="开支单号" min-width="190">
+        <template #default="{ row }">{{ row.expense_no }}</template>
+      </el-table-column>
+      <el-table-column prop="category" label="开支类别" min-width="130" />
+      <el-table-column label="收款方" min-width="150">
+        <template #default="{ row }">
+          <strong>{{ row.payee_name }}</strong>
+        </template>
+      </el-table-column>
+      <el-table-column label="开支金额" min-width="135" align="right">
+        <template #default="{ row }"><strong>{{ money(row.amount_cent) }}</strong></template>
+      </el-table-column>
+      <el-table-column label="开支时间" min-width="175">
+        <template #default="{ row }">{{ formatDateTime(row.occurred_at) }}</template>
+      </el-table-column>
+      <el-table-column label="状态" width="105" align="center">
+        <template #default="{ row }"><el-tag :type="statusType(row.status)">{{ statusLabel(row.status) }}</el-tag></template>
+      </el-table-column>
+      <el-table-column label="录入人" min-width="120">
+        <template #default="{ row }">{{ row.created_by_name || '-' }}</template>
+      </el-table-column>
+      <el-table-column label="备注" min-width="180" show-overflow-tooltip>
+        <template #default="{ row }">{{ row.remark }}</template>
+      </el-table-column>
+      <el-table-column label="操作" width="145" fixed="right">
+        <template #default="{ row }">
+          <el-button link type="primary" :icon="View" @click="selectedExpense = row">详情</el-button>
+          <el-button
+            v-if="row.status === 'paid' && canManage"
+            link
+            type="danger"
+            :icon="CircleClose"
+            :loading="actionID === row.id"
+            @click="handleVoid(row)"
+          >
+            作废
+          </el-button>
+        </template>
+      </el-table-column>
+    </el-table>
+
+    <AdminTablePagination
+      v-if="total > 0"
+      v-model:current-page="currentPage"
+      v-model:page-size="currentPageSize"
+      :total="total"
+      :loading="loading"
+      @page-change="loadItems"
+    />
+
+    <el-dialog v-model="createVisible" title="新增运营开支" width="560px" :close-on-click-modal="false">
+      <el-form class="expense-form" label-position="top" @submit.prevent="submitExpense">
+        <el-form-item label="开支类别" required>
+          <el-input v-model="createForm.category" maxlength="50" placeholder="例如：推广投放、办公采购" />
+        </el-form-item>
+        <el-form-item label="收款方" required>
+          <el-input v-model="createForm.payee_name" maxlength="100" placeholder="姓名或单位名称" />
+        </el-form-item>
+        <el-form-item label="开支金额" required>
+          <el-input-number v-model="createForm.amount_yuan" class="full-control" :min="0.01" :precision="2" :step="100" controls-position="right" />
+        </el-form-item>
+        <el-form-item label="开支时间" required>
+          <el-date-picker v-model="createForm.occurred_at" class="full-control" type="datetime" placeholder="选择开支时间" />
+        </el-form-item>
+        <el-form-item class="expense-form-wide" label="开支用途" required>
+          <el-input v-model="createForm.remark" type="textarea" :rows="3" maxlength="500" show-word-limit placeholder="填写开支用途" />
+        </el-form-item>
+        <el-form-item class="expense-form-wide" label="开支凭证（选填）">
+          <div v-if="createForm.voucher_url" class="voucher-preview">
+            <AuthImage :source="createForm.voucher_url" :admin="true" fit="cover" :preview-src-list="[createForm.voucher_url]" :image-style="{ width: '104px', height: '104px', borderRadius: '6px' }" />
+            <el-button class="voucher-remove" circle plain type="danger" :icon="CircleClose" title="移除凭证" @click="createForm.voucher_url = ''" />
+          </div>
+          <el-upload v-else :show-file-list="false" :http-request="uploadVoucher" accept="image/jpeg,image/png,image/webp">
+            <el-button :icon="UploadFilled" :loading="voucherUploading">上传凭证</el-button>
+          </el-upload>
+        </el-form-item>
+      </el-form>
+      <template #footer>
+        <el-button :disabled="createSaving" @click="createVisible = false">取消</el-button>
+        <el-button type="primary" :loading="createSaving" :disabled="voucherUploading" @click="submitExpense">确认记账</el-button>
+      </template>
+    </el-dialog>
+
+    <el-dialog :model-value="!!selectedExpense" title="运营开支详情" width="620px" @update:model-value="selectedExpense = null">
+      <el-descriptions v-if="selectedExpense" :column="2" border>
+        <el-descriptions-item label="开支单号">{{ selectedExpense.expense_no }}</el-descriptions-item>
+        <el-descriptions-item label="状态"><el-tag :type="statusType(selectedExpense.status)">{{ statusLabel(selectedExpense.status) }}</el-tag></el-descriptions-item>
+        <el-descriptions-item label="开支类别">{{ selectedExpense.category }}</el-descriptions-item>
+        <el-descriptions-item label="收款方">{{ selectedExpense.payee_name }}</el-descriptions-item>
+        <el-descriptions-item label="开支金额"><strong>{{ money(selectedExpense.amount_cent) }}</strong></el-descriptions-item>
+        <el-descriptions-item label="开支时间">{{ formatDateTime(selectedExpense.occurred_at) }}</el-descriptions-item>
+        <el-descriptions-item label="录入人">{{ selectedExpense.created_by_name || '-' }}</el-descriptions-item>
+        <el-descriptions-item label="录入时间">{{ formatDateTime(selectedExpense.created_at) }}</el-descriptions-item>
+        <el-descriptions-item label="开支用途" :span="2">{{ selectedExpense.remark }}</el-descriptions-item>
+        <el-descriptions-item v-if="selectedExpense.voucher_url" label="开支凭证" :span="2">
+          <AuthImage :source="selectedExpense.voucher_url" :admin="true" fit="cover" :preview-src-list="[selectedExpense.voucher_url]" :image-style="{ width: '140px', height: '140px', borderRadius: '6px' }" />
+        </el-descriptions-item>
+        <el-descriptions-item v-if="selectedExpense.status === 'voided'" label="作废信息" :span="2">
+          {{ selectedExpense.voided_by_name || '-' }} · {{ formatDateTime(selectedExpense.voided_at) }} · {{ selectedExpense.void_reason || '-' }}
+        </el-descriptions-item>
+      </el-descriptions>
+      <template #footer>
+        <el-button @click="selectedExpense = null">关闭</el-button>
+        <el-button v-if="selectedExpense?.status === 'paid' && canManage" type="danger" :icon="CircleClose" :loading="actionID === selectedExpense.id" @click="handleVoid(selectedExpense)">作废记录</el-button>
+      </template>
+    </el-dialog>
+  </section>
+</template>
+
+<style scoped>
+.operating-metrics {
+  grid-template-columns: repeat(2, minmax(170px, 1fr));
+  margin-bottom: 16px;
+}
+
+.operating-metric {
+  border-left: 3px solid #b45309;
+}
+
+.operating-filters {
+  display: grid;
+  grid-template-columns: repeat(6, minmax(130px, 1fr));
+  gap: 10px;
+  margin-bottom: 16px;
+  padding: 14px 16px;
+}
+
+.expense-form {
+  display: grid;
+  grid-template-columns: repeat(2, minmax(0, 1fr));
+  gap: 0 16px;
+}
+
+.expense-form-wide {
+  grid-column: 1 / -1;
+}
+
+.voucher-preview {
+  position: relative;
+  width: 104px;
+  height: 104px;
+}
+
+.voucher-remove {
+  position: absolute;
+  top: -10px;
+  right: -10px;
+}
+
+@media (max-width: 1100px) {
+  .operating-filters {
+    grid-template-columns: repeat(3, minmax(140px, 1fr));
+  }
+}
+</style>

frontend/src/layouts/AdminLayout.vue

@@ -169,6 +169,12 @@ const allNavGroups: NavGroup[] = [
         icon: Money,
         permission: 'wallet:view',
       },
+      {
+        label: '运营开支',
+        to: adminPath('finance/operating-expenses'),
+        icon: Money,
+        permission: 'finance:operating_expense',
+      },
       {
         label: '资金流水',
         to: adminPath('wallet-ledger'),

frontend/src/router/adminRoutes.ts

@@ -138,6 +138,12 @@ export const adminRoutes: RouteRecordRaw[] = [
     component: () => import('@/features/admin/views/AdminFinanceDisbursementsView.vue'),
     meta: adminMeta,
   },
+  {
+    path: adminPath('finance/operating-expenses'),
+    name: 'admin-finance-operating-expenses',
+    component: () => import('@/features/admin/views/AdminOperatingExpensesView.vue'),
+    meta: adminMeta,
+  },
   {
     path: adminPath('wallet-ledger'),
     name: 'admin-wallet-ledger',