diff --git a/db/20260813_add_wallet_transaction_tags.sql b/db/20260813_add_wallet_transaction_tags.sql
new file mode 100644
index 00000000..cbe85615
--- /dev/null
+++ b/db/20260813_add_wallet_transaction_tags.sql
@@ -0,0 +1,6 @@
+-- 为充值导入记录及最终钱包流水补充财务统计标签；历史数据保持为空。
+ALTER TABLE wallet_recharge_import
+    ADD COLUMN tags varchar(512) DEFAULT NULL COMMENT '财务统计标签，多个wallet_transaction_tag字典值使用英文逗号分隔' AFTER price;
+
+ALTER TABLE wallet_transaction
+    ADD COLUMN tags varchar(512) DEFAULT NULL COMMENT '财务统计标签，多个wallet_transaction_tag字典值使用英文逗号分隔' AFTER balance;
diff --git a/db/800pjcloudx_wallet.sql b/db/800pjcloudx_wallet.sql
index 42efd830..c4583ce2 100644
--- a/db/800pjcloudx_wallet.sql
+++ b/db/800pjcloudx_wallet.sql
@@ -455,6 +455,7 @@ CREATE TABLE wallet_transaction
     title       varchar(128) NOT NULL COMMENT '流水标题',
     price       int          NOT NULL COMMENT '交易金额, 单位分',
     balance     int          NOT NULL COMMENT '余额, 单位分',
+    tags        varchar(512)                           DEFAULT NULL COMMENT '财务统计标签，多个wallet_transaction_tag字典值使用英文逗号分隔',
     create_by   varchar(64) COLLATE utf8mb4_general_ci DEFAULT NULL COMMENT '创建人',
     create_time datetime                               DEFAULT NULL COMMENT '创建时间',
     update_by   varchar(64) COLLATE utf8mb4_general_ci DEFAULT NULL COMMENT '修改人',
@@ -536,6 +537,7 @@ CREATE TABLE wallet_recharge_import
     apply_id     bigint NOT NULL COMMENT '申请id',
     before_price int                                    DEFAULT NULL COMMENT '导入前的金额',
     price        int    NOT NULL COMMENT '交易金额, 单位分',
+    tags         varchar(512)                           DEFAULT NULL COMMENT '财务统计标签，多个wallet_transaction_tag字典值使用英文逗号分隔',
     create_by    varchar(64) COLLATE utf8mb4_general_ci DEFAULT NULL COMMENT '创建人',
     create_time  datetime                               DEFAULT NULL COMMENT '创建时间',
     update_by    varchar(64) COLLATE utf8mb4_general_ci DEFAULT NULL COMMENT '修改人',
diff --git a/pjcloud-common/pjcloud-common-excel/src/main/java/com/bsd/pjcloud/common/excel/annotation/ExcelDict.java b/pjcloud-common/pjcloud-common-excel/src/main/java/com/bsd/pjcloud/common/excel/annotation/ExcelDict.java
index 2b88ff1f..828ceb59 100644
--- a/pjcloud-common/pjcloud-common-excel/src/main/java/com/bsd/pjcloud/common/excel/annotation/ExcelDict.java
+++ b/pjcloud-common/pjcloud-common-excel/src/main/java/com/bsd/pjcloud/common/excel/annotation/ExcelDict.java
@@ -9,6 +9,7 @@ import java.lang.annotation.Target;
 /**
  * Excel 字典字段。
  * <p>导入时校验单元格内容是否为字典标签，导出模板时将同一字典标签写入下拉选项。</p>
+ * <p>多选字段在普通 Excel 中使用英文逗号分隔多个标签；原生下拉仅负责提供选项，无法自动追加多次选择。</p>
  */
 @Documented
 @Target(ElementType.FIELD)
@@ -20,4 +21,11 @@ public @interface ExcelDict {
 	 */
 	String value();
 
+	/**
+	 * 是否允许一个单元格填写多个字典标签。
+	 *
+	 * @return {@code true} 时按英文逗号拆分并逐项校验，{@code false} 时整个单元格只能是一个字典标签
+	 */
+	boolean multiple() default false;
+
 }
diff --git a/pjcloud-common/pjcloud-common-excel/src/main/java/com/bsd/pjcloud/common/excel/annotation/ExcelTemplate.java b/pjcloud-common/pjcloud-common-excel/src/main/java/com/bsd/pjcloud/common/excel/annotation/ExcelTemplate.java
index b295cf39..1dc04717 100644
--- a/pjcloud-common/pjcloud-common-excel/src/main/java/com/bsd/pjcloud/common/excel/annotation/ExcelTemplate.java
+++ b/pjcloud-common/pjcloud-common-excel/src/main/java/com/bsd/pjcloud/common/excel/annotation/ExcelTemplate.java
@@ -8,11 +8,18 @@ import java.lang.annotation.Target;
 
 /**
  * Excel 模板增强。
- * <p>切面自动收集 {@link RequestExcel} 导入参数中的模型，下载接口无需感知文件名或具体业务模型。</p>
+ * <p>切面默认自动收集当前服务 {@link RequestExcel} 导入参数中的模型；跨服务模型可通过注解参数显式补充。</p>
  */
 @Documented
 @Target(ElementType.METHOD)
 @Retention(RetentionPolicy.RUNTIME)
 public @interface ExcelTemplate {
 
+	/**
+	 * 当前下载接口需要额外处理的 Excel 模型，用于补充当前服务无法自动扫描到的跨服务导入模型。
+	 *
+	 * @return 需要参与模板字典下拉增强的模型类型；默认不额外补充模型
+	 */
+	Class<?>[] value() default {};
+
 }
diff --git a/pjcloud-common/pjcloud-common-excel/src/main/java/com/bsd/pjcloud/common/excel/aop/ExcelTemplateAspect.java b/pjcloud-common/pjcloud-common-excel/src/main/java/com/bsd/pjcloud/common/excel/aop/ExcelTemplateAspect.java
index 9ba53d64..6918a987 100644
--- a/pjcloud-common/pjcloud-common-excel/src/main/java/com/bsd/pjcloud/common/excel/aop/ExcelTemplateAspect.java
+++ b/pjcloud-common/pjcloud-common-excel/src/main/java/com/bsd/pjcloud/common/excel/aop/ExcelTemplateAspect.java
@@ -63,7 +63,7 @@ public class ExcelTemplateAspect {
 			Object result = joinPoint.proceed(wrappedArgs);
 			wrapper.flushBuffer();
 			byte[] content = wrapper.getContentAsByteArray();
-			byte[] enhancedContent = enhance(content, getModelClasses());
+			byte[] enhancedContent = enhance(content, resolveModelClasses(excelTemplate));
 			response.setContentLength(enhancedContent.length);
 			response.getOutputStream().write(enhancedContent);
 			response.getOutputStream().flush();
@@ -72,6 +72,18 @@ public class ExcelTemplateAspect {
 		throw new IllegalStateException("@ExcelTemplate 方法必须包含 HttpServletResponse 参数");
 	}
 
+	/**
+	 * 合并注解显式模型与当前服务自动扫描模型，保证跨服务模板可增强且保留原有自动发现能力。
+	 *
+	 * @param excelTemplate 当前下载方法的模板增强注解
+	 * @return 去重后的模板模型集合
+	 */
+	private Class<?>[] resolveModelClasses(ExcelTemplate excelTemplate) {
+		return java.util.stream.Stream.concat(Arrays.stream(excelTemplate.value()), Arrays.stream(getModelClasses()))
+				.distinct()
+				.toArray(Class<?>[]::new);
+	}
+
 	private boolean isExcelTemplateRequest(Object[] args) {
 		for (Object arg : args) {
 			if (arg instanceof String value) {
@@ -85,7 +97,7 @@ public class ExcelTemplateAspect {
 	}
 
 	/**
-	 * 导入接口的 {@code @RequestExcel List<T>} 是模板模型的唯一来源，新增导入模型无需再修改下载接口或注册表。
+	 * 自动收集当前服务导入接口中的 {@code @RequestExcel List<T>} 模型，供未显式注册的同服务模板继续使用。
 	 */
 	private Class<?>[] getModelClasses() {
 		Class<?>[] cachedModelClasses = modelClasses;
@@ -162,7 +174,7 @@ public class ExcelTemplateAspect {
 				HeaderCell headerCell = findHeaderCell(sheet, headerName);
 				if (headerCell != null) {
 					ExcelDictDataValidationWriter.write(sheet, headerCell.columnIndex(), headerCell.rowIndex() + 1,
-							excelDict.value());
+							excelDict.value(), excelDict.multiple());
 					enhanced = true;
 				}
 			}
diff --git a/pjcloud-common/pjcloud-common-excel/src/main/java/com/bsd/pjcloud/common/excel/dict/ExcelDictDataValidationWriter.java b/pjcloud-common/pjcloud-common-excel/src/main/java/com/bsd/pjcloud/common/excel/dict/ExcelDictDataValidationWriter.java
index f0837dce..a9b73fb6 100644
--- a/pjcloud-common/pjcloud-common-excel/src/main/java/com/bsd/pjcloud/common/excel/dict/ExcelDictDataValidationWriter.java
+++ b/pjcloud-common/pjcloud-common-excel/src/main/java/com/bsd/pjcloud/common/excel/dict/ExcelDictDataValidationWriter.java
@@ -31,9 +31,15 @@ public final class ExcelDictDataValidationWriter {
 	}
 
 	/**
-	 * 将字典标签写入隐藏页，并为目标列创建引用式下拉。
+	 * 将字典标签写入隐藏页，并为目标列创建引用式下拉；多选模式允许按英文逗号手工组合多个选项。
+	 *
+	 * @param dataSheet 数据页
+	 * @param columnIndex 字典字段所在列下标
+	 * @param firstDataRowIndex 首行数据的下标
+	 * @param dictType 字典类型
+	 * @param multiple 是否允许一个单元格包含多个字典标签
 	 */
-	public static void write(Sheet dataSheet, int columnIndex, int firstDataRowIndex, String dictType) {
+	public static void write(Sheet dataSheet, int columnIndex, int firstDataRowIndex, String dictType, boolean multiple) {
 		List<String> labels = ExcelDictHelper.getLabels(dictType);
 		if (labels.isEmpty()) {
 			throw new IllegalStateException("Excel 字典未配置或没有可用项: " + dictType);
@@ -41,7 +47,7 @@ public final class ExcelDictDataValidationWriter {
 		Workbook workbook = dataSheet.getWorkbook();
 		String formulaName = writeDictColumn(workbook, dictType, labels);
 		removeColumnValidations(dataSheet, columnIndex);
-		addValidation(dataSheet, columnIndex, firstDataRowIndex, formulaName);
+		addValidation(dataSheet, columnIndex, firstDataRowIndex, formulaName, multiple);
 	}
 
 	/**
@@ -123,15 +129,30 @@ public final class ExcelDictDataValidationWriter {
 		return false;
 	}
 
-	private static void addValidation(Sheet sheet, int columnIndex, int firstDataRowIndex, String formulaName) {
+	/**
+	 * 为目标列添加字典下拉。多选时关闭 Excel 原生错误拦截，否则逗号组合值会被单选列表拒绝。
+	 *
+	 * @param sheet 数据页
+	 * @param columnIndex 字典字段所在列下标
+	 * @param firstDataRowIndex 首行数据的下标
+	 * @param formulaName 隐藏字典区域的名称
+	 * @param multiple 是否允许按英文逗号组合多个标签
+	 */
+	private static void addValidation(Sheet sheet, int columnIndex, int firstDataRowIndex, String formulaName, boolean multiple) {
 		DataValidationHelper helper = sheet.getDataValidationHelper();
 		DataValidationConstraint constraint = helper.createFormulaListConstraint(formulaName);
 		CellRangeAddressList range = new CellRangeAddressList(firstDataRowIndex,
 				sheet.getWorkbook().getSpreadsheetVersion().getLastRowIndex(), columnIndex, columnIndex);
 		DataValidation validation = helper.createValidation(constraint, range);
 		validation.setEmptyCellAllowed(true);
-		validation.setShowErrorBox(true);
-		validation.createErrorBox("填写错误", "请选择下拉中的有效字典项");
+		validation.setShowErrorBox(!multiple);
+		if (multiple) {
+			validation.setShowPromptBox(true);
+			validation.createPromptBox("填写说明", "可填写多个选项，请使用英文逗号分隔");
+		}
+		else {
+			validation.createErrorBox("填写错误", "请选择下拉中的有效字典项");
+		}
 		sheet.addValidationData(validation);
 	}
 
diff --git a/pjcloud-common/pjcloud-common-excel/src/main/java/com/bsd/pjcloud/common/excel/handler/DefaultAnalysisEventListener.java b/pjcloud-common/pjcloud-common-excel/src/main/java/com/bsd/pjcloud/common/excel/handler/DefaultAnalysisEventListener.java
index ade9e13d..4bd9519b 100644
--- a/pjcloud-common/pjcloud-common-excel/src/main/java/com/bsd/pjcloud/common/excel/handler/DefaultAnalysisEventListener.java
+++ b/pjcloud-common/pjcloud-common-excel/src/main/java/com/bsd/pjcloud/common/excel/handler/DefaultAnalysisEventListener.java
@@ -12,6 +12,7 @@ import org.springframework.util.StringUtils;
 import jakarta.validation.ConstraintViolation;
 import java.lang.reflect.Field;
 import java.util.ArrayList;
+import java.util.Arrays;
 import java.util.HashMap;
 import java.util.LinkedHashSet;
 import java.util.List;
@@ -67,7 +68,10 @@ public class DefaultAnalysisEventListener extends ListAnalysisEventListener<Obje
 	}
 
 	/**
-	 * 字典字段统一按 Excel 中展示的标签校验，避免业务 Service 为每个字段重复编写字典判断。
+	 * 字典字段统一按 Excel 中展示的标签校验；多选字段按英文逗号拆分，避免业务 Service 重复编写字典判断。
+	 *
+	 * @param data 当前 Excel 行转换出的模型
+	 * @return 当前行字典字段的校验错误；没有错误时返回空集合
 	 */
 	private Set<String> validateExcelDict(Object data) {
 		Set<String> messages = new LinkedHashSet<>();
@@ -82,14 +86,24 @@ public class DefaultAnalysisEventListener extends ListAnalysisEventListener<Obje
 				if (fieldValue == null || !StringUtils.hasText(fieldValue.toString())) {
 					continue;
 				}
-				String label = fieldValue.toString().trim();
+				String fieldText = fieldValue.toString().trim();
 				List<String> labels = dictLabelCache.computeIfAbsent(excelDict.value(), ExcelDictHelper::getLabels);
 				String fieldName = getExcelFieldName(field);
 				if (labels.isEmpty()) {
 					messages.add(fieldName + "字典未配置或没有可用项");
 				}
-				else if (!labels.contains(label)) {
-					messages.add(fieldName + ":" + label + ",不在可选项中");
+				else {
+					List<String> selectedLabels = excelDict.multiple()
+							? Arrays.stream(fieldText.split(",", -1)).map(String::trim).toList()
+							: List.of(fieldText);
+					if (selectedLabels.stream().anyMatch(label -> !StringUtils.hasText(label))) {
+						messages.add(fieldName + "包含空选项，请使用英文逗号正确分隔");
+						continue;
+					}
+					List<String> invalidLabels = selectedLabels.stream().filter(label -> !labels.contains(label)).distinct().toList();
+					if (!invalidLabels.isEmpty()) {
+						messages.add(fieldName + ":" + String.join(",", invalidLabels) + ",不在可选项中");
+					}
 				}
 			}
 			catch (IllegalAccessException exception) {
diff --git a/pjcloud-thirdparty/pjcloud-thirdparty-biz/pom.xml b/pjcloud-thirdparty/pjcloud-thirdparty-biz/pom.xml
index 8778e507..11ab4640 100644
--- a/pjcloud-thirdparty/pjcloud-thirdparty-biz/pom.xml
+++ b/pjcloud-thirdparty/pjcloud-thirdparty-biz/pom.xml
@@ -146,6 +146,13 @@
             <artifactId>spring-boot-starter-test</artifactId>
             <scope>test</scope>
         </dependency>
+        <!-- Sentinel BOM 会把 mockito-core 降至 2.28.2，此处与 Spring Boot 3.3.6 的 Mockito 5 测试套件保持一致。 -->
+        <dependency>
+            <groupId>org.mockito</groupId>
+            <artifactId>mockito-core</artifactId>
+            <version>5.11.0</version>
+            <scope>test</scope>
+        </dependency>
         <!--引入分布式事务-->
         <dependency>
             <groupId>com.bsd</groupId>
diff --git a/pjcloud-thirdparty/pjcloud-thirdparty-biz/src/test/java/com/bsd/pjcloud/thirdparty/service/impl/appplus/ThirdAppPlusWechatServiceImplPayCallbackTest.java b/pjcloud-thirdparty/pjcloud-thirdparty-biz/src/test/java/com/bsd/pjcloud/thirdparty/service/impl/appplus/ThirdAppPlusWechatServiceImplPayCallbackTest.java
index 4692cfbc..a436cf11 100644
--- a/pjcloud-thirdparty/pjcloud-thirdparty-biz/src/test/java/com/bsd/pjcloud/thirdparty/service/impl/appplus/ThirdAppPlusWechatServiceImplPayCallbackTest.java
+++ b/pjcloud-thirdparty/pjcloud-thirdparty-biz/src/test/java/com/bsd/pjcloud/thirdparty/service/impl/appplus/ThirdAppPlusWechatServiceImplPayCallbackTest.java
@@ -19,7 +19,7 @@ import com.wechat.pay.java.core.notification.NotificationParser;
 import com.wechat.pay.java.core.notification.RequestParam;
 import com.wechat.pay.java.service.partnerpayments.app.AppServiceExtension;
 import com.wechat.pay.java.service.partnerpayments.app.model.Transaction;
-import com.wechat.pay.java.service.partnerpayments.app.model.TransactionAmount;
+import com.wechat.pay.java.service.partnerpayments.model.TransactionAmount;
 import com.wechat.pay.java.service.refund.RefundService;
 import org.junit.jupiter.api.Assertions;
 import org.junit.jupiter.api.BeforeEach;
diff --git a/pjcloud-upms/pjcloud-upms-api/src/main/java/com/bsd/pjcloud/admin/api/vo/StudentUserExcelVO.java b/pjcloud-upms/pjcloud-upms-api/src/main/java/com/bsd/pjcloud/admin/api/vo/StudentUserExcelVO.java
index f9c428ae..3fcd3fa3 100644
--- a/pjcloud-upms/pjcloud-upms-api/src/main/java/com/bsd/pjcloud/admin/api/vo/StudentUserExcelVO.java
+++ b/pjcloud-upms/pjcloud-upms-api/src/main/java/com/bsd/pjcloud/admin/api/vo/StudentUserExcelVO.java
@@ -43,11 +43,6 @@ public class StudentUserExcelVO {
      */
     private Long guardianUserId;
 
-    /**
-     * 监护人部门id
-     */
-    private Long guardianDeptId;
-
     /**
      * 学号
      */
@@ -55,6 +50,19 @@ public class StudentUserExcelVO {
     @ExcelProperty("学号")
     private String studentNo;
 
+    /**
+     * 学生所属部门名称或路径，必须匹配当前租户已有部门。
+     */
+    @NotBlank(message = "学生部门")
+    @ExcelProperty("学生部门")
+    private String studentDeptName;
+
+    /**
+     * 同步校验阶段解析出的学生部门 ID，仅供异步写入使用，不直接读取 Excel。
+     */
+    @ExcelIgnore
+    private Long studentDeptId;
+
     /**
      * 学校名称
      */
diff --git a/pjcloud-upms/pjcloud-upms-biz/src/main/java/com/bsd/pjcloud/admin/controller/SysFileController.java b/pjcloud-upms/pjcloud-upms-biz/src/main/java/com/bsd/pjcloud/admin/controller/SysFileController.java
index 8279a215..79075bee 100644
--- a/pjcloud-upms/pjcloud-upms-biz/src/main/java/com/bsd/pjcloud/admin/controller/SysFileController.java
+++ b/pjcloud-upms/pjcloud-upms-biz/src/main/java/com/bsd/pjcloud/admin/controller/SysFileController.java
@@ -31,6 +31,7 @@ import com.bsd.pjcloud.common.excel.annotation.ExcelTemplate;
 import com.bsd.pjcloud.common.log.annotation.SysLog;
 import com.bsd.pjcloud.common.security.annotation.HasPermission;
 import com.bsd.pjcloud.common.security.annotation.Inner;
+import com.bsd.pjcloud.wallet.api.dto.recharge.excel.WalletRechargeExcelDto;
 import io.swagger.v3.oas.annotations.Operation;
 import io.swagger.v3.oas.annotations.security.SecurityRequirement;
 import io.swagger.v3.oas.annotations.tags.Tag;
@@ -152,7 +153,7 @@ public class SysFileController {
      * @param response 本地文件
      */
     @SneakyThrows
-    @ExcelTemplate
+    @ExcelTemplate(WalletRechargeExcelDto.class)
     @GetMapping("/local/file/{fileName}")
     public void localFile(@PathVariable String fileName, HttpServletResponse response) {
         ClassPathResource resource = new ClassPathResource("file/" + fileName);
diff --git a/pjcloud-upms/pjcloud-upms-biz/src/main/java/com/bsd/pjcloud/admin/controller/SysUserController.java b/pjcloud-upms/pjcloud-upms-biz/src/main/java/com/bsd/pjcloud/admin/controller/SysUserController.java
index fd105598..68070e18 100644
--- a/pjcloud-upms/pjcloud-upms-biz/src/main/java/com/bsd/pjcloud/admin/controller/SysUserController.java
+++ b/pjcloud-upms/pjcloud-upms-biz/src/main/java/com/bsd/pjcloud/admin/controller/SysUserController.java
@@ -421,7 +421,7 @@ public class SysUserController {
 	 * @return 校验失败时包含对应行号和错误原因；校验通过时包含异步任务 ID 和初始进度
      */
     @PostMapping("/import")
-    @HasPermission("sys_user_export")
+    @HasPermission("sys_user_import")
     public R<?> importUser(@RequestExcel List<UserExcelVO> excelVOList, BindingResult bindingResult) {
         return userImportExportService.importUser(excelVOList, bindingResult);
     }
@@ -479,7 +479,7 @@ public class SysUserController {
 	 * @return 校验失败时包含校验或图片处理错误；校验通过时包含异步任务 ID 和初始进度
      */
     @PostMapping("/import-face")
-    @HasPermission("sys_user_export")
+    @HasPermission("sys_user_import")
     @Idempotent(expireTime = 5, key = "'/user/import-face:' + #file.getSize() + ':' + #excelList.hashCode() + ':' + T(com.bsd.pjcloud.common.security.util.SecurityUtils).getUser().getId()", info = "正在导入中，请勿重复操作")
     public R<?> importUserFace(@RequestParam("file") MultipartFile file, @RequestExcel List<UserExcelFaceVo> excelList, BindingResult bindingResult) {
         return userImportExportService.importUserFace(file, excelList, bindingResult);
diff --git a/pjcloud-upms/pjcloud-upms-biz/src/main/java/com/bsd/pjcloud/admin/service/impl/SysUserImportExportServiceImpl.java b/pjcloud-upms/pjcloud-upms-biz/src/main/java/com/bsd/pjcloud/admin/service/impl/SysUserImportExportServiceImpl.java
index 02dafddd..0b3123d5 100644
--- a/pjcloud-upms/pjcloud-upms-biz/src/main/java/com/bsd/pjcloud/admin/service/impl/SysUserImportExportServiceImpl.java
+++ b/pjcloud-upms/pjcloud-upms-biz/src/main/java/com/bsd/pjcloud/admin/service/impl/SysUserImportExportServiceImpl.java
@@ -254,10 +254,13 @@ public class SysUserImportExportServiceImpl implements SysUserImportExportServic
             excel.setUsername(StrUtil.trim(excel.getUsername()));
             excel.setGuardianPhone(StrUtil.trim(excel.getGuardianPhone()));
             excel.setStudentNo(StrUtil.trim(excel.getStudentNo()));
+            excel.setStudentDeptName(StrUtil.trim(excel.getStudentDeptName()));
             excel.setSchoolName(StrUtil.trim(excel.getSchoolName()));
             excel.setClassName(StrUtil.trim(excel.getClassName()));
         });
 
+        DepartmentIndex departmentIndex = new DepartmentIndex(sysDeptService.list());
+
         List<String> guardianPhones = studentUserExcelList.stream().map(StudentUserExcelVO::getGuardianPhone)
                 .filter(StrUtil::isNotBlank).distinct().toList();
         Map<String, SysUser> guardianUserMap = guardianPhones.isEmpty() ? Map.of() : sysUserService.list(
@@ -324,9 +327,12 @@ public class SysUserImportExportServiceImpl implements SysUserImportExportServic
                     errorMessages.add("监护人手机号:" + excel.getGuardianPhone() + ",对应的用户未添加或未审批通过");
                 } else {
                     excel.setGuardianUserId(guardian.getUserId());
-                    excel.setGuardianDeptId(guardian.getDeptId());
                 }
             }
+            SysDept studentDepartment = resolveDepartment(excel.getStudentDeptName(), departmentIndex, errorMessages);
+            if (studentDepartment != null) {
+                excel.setStudentDeptId(studentDepartment.getDeptId());
+            }
             if (CollUtil.isNotEmpty(errorMessages)) {
                 errorMessageList.add(new ErrorMessage(excel.getLineNum(), errorMessages));
             }
@@ -740,7 +746,7 @@ public class SysUserImportExportServiceImpl implements SysUserImportExportServic
     }
 
     /**
-     * 创建学生用户及监护关系，学生扩展信息只属于 STUDENT 身份。
+     * 创建学生用户及监护关系，学生扩展信息只属于 STUDENT 身份，用户部门使用模板中已校验的学生部门。
      *
      * @param excel 当前校验通过的学生行
      * @param guardianWardRelationTypeId 监护关系类型 ID
@@ -757,7 +763,7 @@ public class SysUserImportExportServiceImpl implements SysUserImportExportServic
         relationUser.setStaffingType(UserStaffingTypeEnum.NONE_STAFFING.getType());
         relationUser.setIdentityTypes(List.of(UserIdentityTypeEnum.STUDENT.getType()));
         relationUser.setRole(studentRoleIds);
-        relationUser.setDeptId(excel.getGuardianDeptId());
+        relationUser.setDeptId(excel.getStudentDeptId());
         SysUserStudentDto studentInfo = new SysUserStudentDto();
         studentInfo.setStudentNo(excel.getStudentNo());
         studentInfo.setSchoolName(excel.getSchoolName());
diff --git a/pjcloud-upms/pjcloud-upms-biz/src/main/resources/file/student_user_import.xlsx b/pjcloud-upms/pjcloud-upms-biz/src/main/resources/file/student_user_import.xlsx
index 284f54b7..320b9389 100644
Binary files a/pjcloud-upms/pjcloud-upms-biz/src/main/resources/file/student_user_import.xlsx and b/pjcloud-upms/pjcloud-upms-biz/src/main/resources/file/student_user_import.xlsx differ
diff --git a/pjcloud-upms/pjcloud-upms-biz/src/main/resources/file/wallet_recharge.xlsx b/pjcloud-upms/pjcloud-upms-biz/src/main/resources/file/wallet_recharge.xlsx
index 3d4d1cd2..d9a72455 100644
Binary files a/pjcloud-upms/pjcloud-upms-biz/src/main/resources/file/wallet_recharge.xlsx and b/pjcloud-upms/pjcloud-upms-biz/src/main/resources/file/wallet_recharge.xlsx differ
diff --git a/pjcloud-upms/pjcloud-upms-biz/src/main/resources/mapper/SysUserMapper.xml b/pjcloud-upms/pjcloud-upms-biz/src/main/resources/mapper/SysUserMapper.xml
index 45feeaad..5b261499 100644
--- a/pjcloud-upms/pjcloud-upms-biz/src/main/resources/mapper/SysUserMapper.xml
+++ b/pjcloud-upms/pjcloud-upms-biz/src/main/resources/mapper/SysUserMapper.xml
@@ -219,6 +219,18 @@
             <if test="query.staffingType != null">
                 AND u.staffing_type = #{query.staffingType}
             </if>
+            <!-- 多身份查询按任一身份命中处理，EXISTS 可避免身份表的一对多关系放大用户结果集。 -->
+            <if test="query.identityTypes != null and query.identityTypes.size() != 0">
+                AND EXISTS (
+                    SELECT 1
+                    FROM sys_user_identity user_identity
+                    WHERE user_identity.user_id = u.user_id
+                    AND user_identity.identity_type IN
+                    <foreach collection="query.identityTypes" item="identityType" open="(" close=")" separator=",">
+                        #{identityType}
+                    </foreach>
+                )
+            </if>
             <if test="query.role != null and query.role.size() != 0">
                 and urole.role_id IN
                 <foreach collection="query.role" item="v" open="(" close=")" separator=",">
@@ -307,6 +319,18 @@
             <if test="query.deptId != null and query.deptId != ''">
                 AND u.dept_id = #{query.deptId}
             </if>
+            <!-- 导出沿用列表页的身份筛选语义，确保导出结果与当前查询一致。 -->
+            <if test="query.identityTypes != null and query.identityTypes.size() != 0">
+                AND EXISTS (
+                    SELECT 1
+                    FROM sys_user_identity user_identity
+                    WHERE user_identity.user_id = u.user_id
+                    AND user_identity.identity_type IN
+                    <foreach collection="query.identityTypes" item="identityType" open="(" close=")" separator=",">
+                        #{identityType}
+                    </foreach>
+                )
+            </if>
             <if test="query.role != null and query.role.size() != 0">
                 and urole.role_id IN
                 <foreach collection="query.role" item="v" open="(" close=")" separator=",">
diff --git a/pjcloud-wallet/pjcloud-wallet-api/src/main/java/com/bsd/pjcloud/wallet/api/constant/WalletTransactionTag.java b/pjcloud-wallet/pjcloud-wallet-api/src/main/java/com/bsd/pjcloud/wallet/api/constant/WalletTransactionTag.java
new file mode 100644
index 00000000..0eb4aeef
--- /dev/null
+++ b/pjcloud-wallet/pjcloud-wallet-api/src/main/java/com/bsd/pjcloud/wallet/api/constant/WalletTransactionTag.java
@@ -0,0 +1,34 @@
+package com.bsd.pjcloud.wallet.api.constant;
+
+import cn.hutool.core.util.ObjectUtil;
+import lombok.AllArgsConstructor;
+import lombok.Getter;
+
+import java.util.Arrays;
+
+/**
+ * 充值流水tag
+ */
+@Getter
+@AllArgsConstructor
+public enum WalletTransactionTag {
+
+    BJZ_CZ("1", "不记账充值"),
+    ;
+
+    private final String code;
+
+    private final String desc;
+
+    public static WalletTransactionTag valueOfByCode(String code) {
+        if (ObjectUtil.isEmpty(code)) return null;
+        return Arrays.stream(values()).filter(v -> ObjectUtil.equals(code, v.getCode())).findFirst().orElse(null);
+    }
+
+    public static WalletTransactionTag descOf(String description) {
+        return Arrays.stream(WalletTransactionTag.values())
+                .filter(v -> ObjectUtil.equal(v.getDesc(), description))
+                .findFirst().orElse(null);
+    }
+
+}
diff --git a/pjcloud-wallet/pjcloud-wallet-api/src/main/java/com/bsd/pjcloud/wallet/api/constant/WalletTypeEnum.java b/pjcloud-wallet/pjcloud-wallet-api/src/main/java/com/bsd/pjcloud/wallet/api/constant/WalletTypeEnum.java
index e71c525b..7630e505 100644
--- a/pjcloud-wallet/pjcloud-wallet-api/src/main/java/com/bsd/pjcloud/wallet/api/constant/WalletTypeEnum.java
+++ b/pjcloud-wallet/pjcloud-wallet-api/src/main/java/com/bsd/pjcloud/wallet/api/constant/WalletTypeEnum.java
@@ -23,12 +23,12 @@ public enum WalletTypeEnum {
 
     public static WalletTypeEnum valueOfByCode(String code) {
         if (ObjectUtil.isEmpty(code)) return null;
-        return Arrays.stream(values()).filter(v -> ObjectUtil.equals(code, v.getCode())).findFirst().get();
+        return Arrays.stream(values()).filter(v -> ObjectUtil.equals(code, v.getCode())).findFirst().orElse(null);
     }
 
     public static WalletTypeEnum descOf(String description) {
         return Arrays.stream(WalletTypeEnum.values())
                 .filter(v -> ObjectUtil.equal(v.getDesc(), description))
-                .findFirst().get();
+                .findFirst().orElse(null);
     }
 }
diff --git a/pjcloud-wallet/pjcloud-wallet-api/src/main/java/com/bsd/pjcloud/wallet/api/dto/WalletBalanceTransactionDto.java b/pjcloud-wallet/pjcloud-wallet-api/src/main/java/com/bsd/pjcloud/wallet/api/dto/WalletBalanceTransactionDto.java
index 2e7d0e0f..5faf255e 100644
--- a/pjcloud-wallet/pjcloud-wallet-api/src/main/java/com/bsd/pjcloud/wallet/api/dto/WalletBalanceTransactionDto.java
+++ b/pjcloud-wallet/pjcloud-wallet-api/src/main/java/com/bsd/pjcloud/wallet/api/dto/WalletBalanceTransactionDto.java
@@ -32,4 +32,9 @@ public class WalletBalanceTransactionDto {
     @NotNull(message = "是否暴力消费")
     private Boolean force = false;
 
+    /**
+     * 财务统计标签字典值，多个值使用英文逗号分隔；未传时不为流水设置标签。
+     */
+    private String tags;
+
 }
diff --git a/pjcloud-wallet/pjcloud-wallet-api/src/main/java/com/bsd/pjcloud/wallet/api/dto/WalletTransactionDto.java b/pjcloud-wallet/pjcloud-wallet-api/src/main/java/com/bsd/pjcloud/wallet/api/dto/WalletTransactionDto.java
index 3fdf245f..4a98183d 100644
--- a/pjcloud-wallet/pjcloud-wallet-api/src/main/java/com/bsd/pjcloud/wallet/api/dto/WalletTransactionDto.java
+++ b/pjcloud-wallet/pjcloud-wallet-api/src/main/java/com/bsd/pjcloud/wallet/api/dto/WalletTransactionDto.java
@@ -39,6 +39,11 @@ public class WalletTransactionDto extends WalletTransactionEntity implements Bas
 
     private List<String> bizTypes;
 
+    /**
+     * 财务统计标签筛选值；传入多个字典值时匹配包含任一标签的流水。
+     */
+    private List<String> tagList;
+
     private LocalDate[] createTimeList;
 
     /**
diff --git a/pjcloud-wallet/pjcloud-wallet-api/src/main/java/com/bsd/pjcloud/wallet/api/dto/recharge/WalletRechargeImportDto.java b/pjcloud-wallet/pjcloud-wallet-api/src/main/java/com/bsd/pjcloud/wallet/api/dto/recharge/WalletRechargeImportDto.java
index 0220b420..32b451d6 100644
--- a/pjcloud-wallet/pjcloud-wallet-api/src/main/java/com/bsd/pjcloud/wallet/api/dto/recharge/WalletRechargeImportDto.java
+++ b/pjcloud-wallet/pjcloud-wallet-api/src/main/java/com/bsd/pjcloud/wallet/api/dto/recharge/WalletRechargeImportDto.java
@@ -18,6 +18,11 @@ public class WalletRechargeImportDto extends WalletRechargeImportEntity implemen
 
     private List<Long> userUniqueIds;
 
+    /**
+     * 财务统计标签筛选值；传入多个字典值时匹配包含任一标签的导入记录。
+     */
+    private List<String> tagList;
+
     private Long userDeptId;
 
 
diff --git a/pjcloud-wallet/pjcloud-wallet-api/src/main/java/com/bsd/pjcloud/wallet/api/dto/recharge/excel/WalletRechargeExcelDto.java b/pjcloud-wallet/pjcloud-wallet-api/src/main/java/com/bsd/pjcloud/wallet/api/dto/recharge/excel/WalletRechargeExcelDto.java
index 6697c9df..577256eb 100644
--- a/pjcloud-wallet/pjcloud-wallet-api/src/main/java/com/bsd/pjcloud/wallet/api/dto/recharge/excel/WalletRechargeExcelDto.java
+++ b/pjcloud-wallet/pjcloud-wallet-api/src/main/java/com/bsd/pjcloud/wallet/api/dto/recharge/excel/WalletRechargeExcelDto.java
@@ -6,6 +6,7 @@ import com.alibaba.excel.annotation.ExcelProperty;
 import com.alibaba.excel.annotation.write.style.ColumnWidth;
 import com.alibaba.excel.annotation.write.style.ContentRowHeight;
 import com.alibaba.excel.annotation.write.style.HeadRowHeight;
+import com.bsd.pjcloud.common.excel.annotation.ExcelDict;
 import com.bsd.pjcloud.common.excel.annotation.ExcelLine;
 import lombok.AllArgsConstructor;
 import lombok.Builder;
@@ -42,6 +43,20 @@ public class WalletRechargeExcelDto {
     @ExcelProperty("操作金额")
     private String price;
 
+    /**
+     * Excel 中展示和填写的财务标签名称；支持使用英文逗号分隔多个 {@code wallet_transaction_tag} 字典标签。
+     */
+    @ColumnWidth(100)
+    @ExcelProperty("操作标签")
+    @ExcelDict(value = "wallet_transaction_tag", multiple = true)
+    private String tag;
+
+    /**
+     * 导入校验后解析出的财务标签字典值，多个值使用英文逗号分隔，不直接读取 Excel。
+     */
+    @ExcelIgnore
+    private String tags;
+
     // 操作余额
     private Integer priceNumber;
 
diff --git a/pjcloud-wallet/pjcloud-wallet-api/src/main/java/com/bsd/pjcloud/wallet/api/entity/WalletTransactionEntity.java b/pjcloud-wallet/pjcloud-wallet-api/src/main/java/com/bsd/pjcloud/wallet/api/entity/WalletTransactionEntity.java
index 55d771e3..7e0529e8 100644
--- a/pjcloud-wallet/pjcloud-wallet-api/src/main/java/com/bsd/pjcloud/wallet/api/entity/WalletTransactionEntity.java
+++ b/pjcloud-wallet/pjcloud-wallet-api/src/main/java/com/bsd/pjcloud/wallet/api/entity/WalletTransactionEntity.java
@@ -78,6 +78,12 @@ public class WalletTransactionEntity extends Model<WalletTransactionEntity> {
     @Schema(description = "余额, 单位分")
     private Integer balance;
 
+    /**
+     * 财务统计标签，保存 {@code wallet_transaction_tag} 字典值；多个值使用英文逗号分隔，历史流水可为空。
+     */
+    @Schema(description = "财务统计标签，多个字典值使用英文逗号分隔")
+    private String tags;
+
     /**
      * 创建人
      */
@@ -119,4 +125,4 @@ public class WalletTransactionEntity extends Model<WalletTransactionEntity> {
      */
     @Schema(description = "租户ID")
     private Long tenantId;
-}
\ No newline at end of file
+}
diff --git a/pjcloud-wallet/pjcloud-wallet-api/src/main/java/com/bsd/pjcloud/wallet/api/entity/recharge/WalletRechargeImportEntity.java b/pjcloud-wallet/pjcloud-wallet-api/src/main/java/com/bsd/pjcloud/wallet/api/entity/recharge/WalletRechargeImportEntity.java
index fc35e52f..d006d8dd 100644
--- a/pjcloud-wallet/pjcloud-wallet-api/src/main/java/com/bsd/pjcloud/wallet/api/entity/recharge/WalletRechargeImportEntity.java
+++ b/pjcloud-wallet/pjcloud-wallet-api/src/main/java/com/bsd/pjcloud/wallet/api/entity/recharge/WalletRechargeImportEntity.java
@@ -67,6 +67,12 @@ public class WalletRechargeImportEntity extends Model<WalletRechargeImportEntity
     @Schema(description = "交易金额, 单位分")
     private Integer price;
 
+    /**
+     * 财务统计标签，保存 {@code wallet_transaction_tag} 字典值；多个值使用英文逗号分隔，未选择时为空。
+     */
+    @Schema(description = "财务统计标签，多个字典值使用英文逗号分隔")
+    private String tags;
+
     /**
      * 创建人
      */
@@ -108,4 +114,4 @@ public class WalletRechargeImportEntity extends Model<WalletRechargeImportEntity
      */
     @Schema(description = "租户ID")
     private Long tenantId;
-}
\ No newline at end of file
+}
diff --git a/pjcloud-wallet/pjcloud-wallet-biz/src/main/java/com/bsd/pjcloud/wallet/config/ExcelDictConfiguration.java b/pjcloud-wallet/pjcloud-wallet-biz/src/main/java/com/bsd/pjcloud/wallet/config/ExcelDictConfiguration.java
new file mode 100644
index 00000000..570e2678
--- /dev/null
+++ b/pjcloud-wallet/pjcloud-wallet-biz/src/main/java/com/bsd/pjcloud/wallet/config/ExcelDictConfiguration.java
@@ -0,0 +1,36 @@
+package com.bsd.pjcloud.wallet.config;
+
+import com.bsd.pjcloud.admin.api.entity.SysDictItem;
+import com.bsd.pjcloud.admin.api.feign.RemoteDictService;
+import com.bsd.pjcloud.common.core.util.R;
+import com.bsd.pjcloud.common.excel.dict.ExcelDictProvider;
+import org.springframework.context.annotation.Bean;
+import org.springframework.context.annotation.Configuration;
+
+import java.util.Collections;
+import java.util.List;
+
+/**
+ * 钱包服务 Excel 字典配置。
+ */
+@Configuration
+public class ExcelDictConfiguration {
+
+    /**
+     * 通过 UPMS 远程字典接口提供当前租户的 Excel 下拉标签。
+     *
+     * @param remoteDictService UPMS 字典远程服务
+     * @return 钱包服务使用的 Excel 字典数据提供者；远程响应异常或无数据时返回空标签列表
+     */
+    @Bean
+    public ExcelDictProvider excelDictProvider(RemoteDictService remoteDictService) {
+        return dictType -> {
+            R<List<SysDictItem>> result = remoteDictService.getDictByType(dictType);
+            if (result == null || !result.isOk() || result.getData() == null) {
+                return Collections.emptyList();
+            }
+            return result.getData().stream().map(SysDictItem::getLabel).toList();
+        };
+    }
+
+}
diff --git a/pjcloud-wallet/pjcloud-wallet-biz/src/main/java/com/bsd/pjcloud/wallet/controller/WalletTransactionController.java b/pjcloud-wallet/pjcloud-wallet-biz/src/main/java/com/bsd/pjcloud/wallet/controller/WalletTransactionController.java
index d9498856..e69a7a85 100644
--- a/pjcloud-wallet/pjcloud-wallet-biz/src/main/java/com/bsd/pjcloud/wallet/controller/WalletTransactionController.java
+++ b/pjcloud-wallet/pjcloud-wallet-biz/src/main/java/com/bsd/pjcloud/wallet/controller/WalletTransactionController.java
@@ -56,7 +56,7 @@ public class WalletTransactionController {
     @Inner
     @PostMapping("/add-balance")
     public R<WalletTransactionEntity> addWalletBalance(@Valid @RequestBody WalletBalanceTransactionDto dto) {
-        WalletTransactionEntity walletTransaction = walletTransactionService.addWalletBalance(dto.getWalletId(), dto.getPrice(), dto.getBizId(), dto.getBizType());
+        WalletTransactionEntity walletTransaction = walletTransactionService.addWalletBalance(dto.getWalletId(), dto.getPrice(), dto.getBizId(), dto.getBizType(), dto.getTags());
         if (ObjectUtil.isEmpty(walletTransaction)) return R.failed("增加钱包余额错误");
         return R.ok(walletTransaction);
     }
diff --git a/pjcloud-wallet/pjcloud-wallet-biz/src/main/java/com/bsd/pjcloud/wallet/mapper/WalletTransactionMapper.java b/pjcloud-wallet/pjcloud-wallet-biz/src/main/java/com/bsd/pjcloud/wallet/mapper/WalletTransactionMapper.java
index 24e1d0a8..225e311f 100644
--- a/pjcloud-wallet/pjcloud-wallet-biz/src/main/java/com/bsd/pjcloud/wallet/mapper/WalletTransactionMapper.java
+++ b/pjcloud-wallet/pjcloud-wallet-biz/src/main/java/com/bsd/pjcloud/wallet/mapper/WalletTransactionMapper.java
@@ -61,6 +61,20 @@ public interface WalletTransactionMapper extends PjcloudBaseMapper<WalletTransac
         } else if (Objects.equals(dto.getType(), WalletTransactionDto.TYPE_EXPENSE)) {
             wrapper.lt(WalletTransactionEntity::getPrice, 0);
         }
+        if (ObjectUtil.isNotEmpty(dto.getTagList())) {
+            wrapper.and(nested -> {
+                boolean first = true;
+                for (String tag : dto.getTagList()) {
+                    if (first) {
+                        nested.apply("FIND_IN_SET({0}, tags) > 0", tag);
+                        first = false;
+                    }
+                    else {
+                        nested.or().apply("FIND_IN_SET({0}, tags) > 0", tag);
+                    }
+                }
+            });
+        }
         return wrapper;
     }
 
@@ -98,5 +112,11 @@ public interface WalletTransactionMapper extends PjcloudBaseMapper<WalletTransac
 
     List<WalletTransactionSumAndCountVo> sumAndCount(@Param("dto") WalletTransactionSumAndCountDto dto);
 
-    List<WalletExportCzTotalPerson> exportCzTotalPerson();
-}
\ No newline at end of file
+    /**
+     * 查询固定金额范围内的个人充值统计明细，并按财务标签筛选。
+     *
+     * @param dto 充值统计筛选条件；标签多选时匹配包含任一标签的流水
+     * @return 个人充值统计导出明细
+     */
+    List<WalletExportCzTotalPerson> exportCzTotalPerson(@Param("dto") WalletTransactionDto dto);
+}
diff --git a/pjcloud-wallet/pjcloud-wallet-biz/src/main/java/com/bsd/pjcloud/wallet/service/WalletTransactionService.java b/pjcloud-wallet/pjcloud-wallet-biz/src/main/java/com/bsd/pjcloud/wallet/service/WalletTransactionService.java
index 3f654347..7d3eeb85 100644
--- a/pjcloud-wallet/pjcloud-wallet-biz/src/main/java/com/bsd/pjcloud/wallet/service/WalletTransactionService.java
+++ b/pjcloud-wallet/pjcloud-wallet-biz/src/main/java/com/bsd/pjcloud/wallet/service/WalletTransactionService.java
@@ -69,6 +69,18 @@ public interface WalletTransactionService extends IService<WalletTransactionEnti
      */
     WalletTransactionEntity addWalletBalance(Long walletId, Integer price, String bizId, WalletBizEnum bizType);
 
+    /**
+     * 增加钱包余额并记录财务统计标签。
+     *
+     * @param walletId 钱包 id
+     * @param price 增加金额，单位分
+     * @param bizId 业务关联 id
+     * @param bizType 业务关联分类
+     * @param tags 财务标签字典值，多个值使用英文逗号分隔，允许为空
+     * @return 已保存的钱包流水
+     */
+    WalletTransactionEntity addWalletBalance(Long walletId, Integer price, String bizId, WalletBizEnum bizType, String tags);
+
     /**
      * 更新会员用户余额
      *
@@ -85,6 +97,16 @@ public interface WalletTransactionService extends IService<WalletTransactionEnti
      */
     Boolean resetWalletBalance(Long walletId, String bizId);
 
+    /**
+     * 重置钱包余额并记录财务统计标签。
+     *
+     * @param walletId 钱包 id
+     * @param bizId 业务关联 id
+     * @param tags 财务标签字典值，多个值使用英文逗号分隔，允许为空
+     * @return 重置成功返回 {@code true}
+     */
+    Boolean resetWalletBalance(Long walletId, String bizId, String tags);
+
     void exportByTemplate(HttpServletResponse response, WalletTransactionDto dto, String fileName, List<WalletTransactionVo> list);
 
     /**
diff --git a/pjcloud-wallet/pjcloud-wallet-biz/src/main/java/com/bsd/pjcloud/wallet/service/impl/WalletTransactionServiceImpl.java b/pjcloud-wallet/pjcloud-wallet-biz/src/main/java/com/bsd/pjcloud/wallet/service/impl/WalletTransactionServiceImpl.java
index 6e1d0128..36cefd52 100644
--- a/pjcloud-wallet/pjcloud-wallet-biz/src/main/java/com/bsd/pjcloud/wallet/service/impl/WalletTransactionServiceImpl.java
+++ b/pjcloud-wallet/pjcloud-wallet-biz/src/main/java/com/bsd/pjcloud/wallet/service/impl/WalletTransactionServiceImpl.java
@@ -212,6 +212,22 @@ public class WalletTransactionServiceImpl extends ServiceImpl<WalletTransactionM
     @Transactional(rollbackFor = Exception.class)
     // @CacheEvict(value = CacheConstants.WALLET_DETAIL, key = "#walletId")
     public WalletTransactionEntity addWalletBalance(Long walletId, Integer price, String bizId, WalletBizEnum bizType) {
+        return getSelf().addWalletBalance(walletId, price, bizId, bizType, null);
+    }
+
+    /**
+     * 增加钱包余额并将来源业务的财务标签同步到最终流水，供后续列表筛选和金额统计。
+     *
+     * @param walletId 钱包 id
+     * @param price 增加金额，单位分
+     * @param bizId 业务关联 id
+     * @param bizType 业务关联分类
+     * @param tags 财务标签字典值，多个值使用英文逗号分隔，允许为空
+     * @return 已保存的钱包流水
+     */
+    @Override
+    @Transactional(rollbackFor = Exception.class)
+    public WalletTransactionEntity addWalletBalance(Long walletId, Integer price, String bizId, WalletBizEnum bizType, String tags) {
         WalletManageEntity wallet = walletManageService.getById(walletId);
         if (ObjectUtil.isEmpty(wallet)) {
             log.error("|{}|，用户钱包id({})不存在.", TAG, walletId);
@@ -241,6 +257,7 @@ public class WalletTransactionServiceImpl extends ServiceImpl<WalletTransactionM
         insetObj.setBizId(String.valueOf(bizId));
         insetObj.setBizType(bizType.getCode());
         insetObj.setTitle(bizType.getDesc());
+        insetObj.setTags(tags);
         save(insetObj);
         return insetObj;
     }
@@ -257,7 +274,7 @@ public class WalletTransactionServiceImpl extends ServiceImpl<WalletTransactionM
             throw new RuntimeException("用户钱包不存在");
         }
         // 更新钱包余额
-        WalletTransactionEntity result = getSelf().addWalletBalance(wallet.getId(), dto.getBalance(), String.valueOf(dto.getUserId()), WalletBizEnum.UPDATE);
+        WalletTransactionEntity result = getSelf().addWalletBalance(wallet.getId(), dto.getBalance(), String.valueOf(dto.getUserId()), WalletBizEnum.UPDATE, dto.getTags());
         // 查询钱包类型
         WalletTypeEntity walletType = walletTypeMapper.selectById(wallet.getWalletTypeId());
         if (ObjectUtil.isNotEmpty(walletType) && ObjectUtil.equals(walletType.getUniqueCode(), WalletTypeEnum.EAT.getCode())) {
@@ -276,6 +293,20 @@ public class WalletTransactionServiceImpl extends ServiceImpl<WalletTransactionM
     @Override
     @Transactional(rollbackFor = Exception.class)
     public Boolean resetWalletBalance(Long walletId, String bizId) {
+        return getSelf().resetWalletBalance(walletId, bizId, null);
+    }
+
+    /**
+     * 重置钱包余额并将来源导入记录的财务标签同步到重置流水。
+     *
+     * @param walletId 钱包 id
+     * @param bizId 业务关联 id
+     * @param tags 财务标签字典值，多个值使用英文逗号分隔，允许为空
+     * @return 重置成功返回 {@code true}
+     */
+    @Override
+    @Transactional(rollbackFor = Exception.class)
+    public Boolean resetWalletBalance(Long walletId, String bizId, String tags) {
         WalletManageEntity wallet = walletManageService.getById(walletId);
         if (ObjectUtil.isEmpty(wallet)) {
             log.error("|{}|重置余额,用户钱包id({})不存在.", TAG, walletId);
@@ -298,6 +329,7 @@ public class WalletTransactionServiceImpl extends ServiceImpl<WalletTransactionM
         insetObj.setBizId(String.valueOf(bizId));
         insetObj.setBizType(WalletBizEnum.RESET.getCode());
         insetObj.setTitle(WalletBizEnum.RESET.getDesc());
+        insetObj.setTags(tags);
         save(insetObj);
         return true;
     }
@@ -535,7 +567,7 @@ public class WalletTransactionServiceImpl extends ServiceImpl<WalletTransactionM
         String fileName = "file/个人充值统计800、1600、2400.xlsx";
         try (ExcelWriter excelWriter = EasyExcel.write(response.getOutputStream()).withTemplate(ResourceUtil.getStream(fileName)).build()) {
             // 查询导出数据
-            List<WalletExportCzTotalPerson> list = baseMapper.exportCzTotalPerson();
+            List<WalletExportCzTotalPerson> list = baseMapper.exportCzTotalPerson(dto);
 
             WriteSheet writeSheet = EasyExcel.writerSheet().build();
             FillConfig fillConfig = FillConfig.builder().forceNewRow(Boolean.TRUE).build();
diff --git a/pjcloud-wallet/pjcloud-wallet-biz/src/main/java/com/bsd/pjcloud/wallet/service/impl/recharge/WalletRechargeApplyServiceImpl.java b/pjcloud-wallet/pjcloud-wallet-biz/src/main/java/com/bsd/pjcloud/wallet/service/impl/recharge/WalletRechargeApplyServiceImpl.java
index e4a2f74e..a755fa87 100644
--- a/pjcloud-wallet/pjcloud-wallet-biz/src/main/java/com/bsd/pjcloud/wallet/service/impl/recharge/WalletRechargeApplyServiceImpl.java
+++ b/pjcloud-wallet/pjcloud-wallet-biz/src/main/java/com/bsd/pjcloud/wallet/service/impl/recharge/WalletRechargeApplyServiceImpl.java
@@ -12,8 +12,10 @@ import com.baomidou.mybatisplus.extension.plugins.pagination.Page;
 import com.baomidou.mybatisplus.extension.service.impl.ServiceImpl;
 import com.bsd.pjcloud.admin.api.dto.UserInfo;
 import com.bsd.pjcloud.admin.api.entity.SysDept;
+import com.bsd.pjcloud.admin.api.entity.SysDictItem;
 import com.bsd.pjcloud.admin.api.entity.SysUser;
 import com.bsd.pjcloud.admin.api.feign.RemoteDeptService;
+import com.bsd.pjcloud.admin.api.feign.RemoteDictService;
 import com.bsd.pjcloud.admin.api.feign.RemoteUserService;
 import com.bsd.pjcloud.admin.api.utils.DataUtil;
 import com.bsd.pjcloud.admin.api.vo.UserVO;
@@ -90,6 +92,11 @@ public class WalletRechargeApplyServiceImpl extends ServiceImpl<WalletRechargeAp
 
     static private final String TAG = "充值/扣款申请";
 
+    /**
+     * 充值流水财务标签使用的 UPMS 字典类型，Excel 展示标签而数据库保存对应字典值。
+     */
+    private static final String TRANSACTION_TAG_DICT_TYPE = "wallet_transaction_tag";
+
     private final WalletRechargeImportServiceImpl rechargeImportService;
     private final WalletManageService walletManageService;
     private final WalletTransactionService walletTransactionService;
@@ -103,6 +110,7 @@ public class WalletRechargeApplyServiceImpl extends ServiceImpl<WalletRechargeAp
 
     private final RemoteUserService userService;
     private final RemoteDeptService deptService;
+    private final RemoteDictService remoteDictService;
     private final RemoteFlowEngineService flowEngineService;
 
     private final FlowUtil flowUtil;
@@ -328,7 +336,7 @@ public class WalletRechargeApplyServiceImpl extends ServiceImpl<WalletRechargeAp
         if (i <= 0) {
             throw new RuntimeException("导入失败");
         }
-        List<WalletRechargeImportEntity> batchSaveList = list.stream().map(v -> WalletRechargeImportEntity.builder().price(v.getPriceNumber()).userId(v.getUserId()).userDeptId(v.getUserDeptId()).build()).toList();
+        List<WalletRechargeImportEntity> batchSaveList = list.stream().map(v -> WalletRechargeImportEntity.builder().price(v.getPriceNumber()).userId(v.getUserId()).userDeptId(v.getUserDeptId()).tags(v.getTags()).build()).toList();
         batchSaveList.forEach(v -> v.setApplyId(insertObj.getId()));
         rechargeImportService.saveBatch(batchSaveList);
         return R.ok(null, "导入成功");
@@ -349,7 +357,7 @@ public class WalletRechargeApplyServiceImpl extends ServiceImpl<WalletRechargeAp
         if (i <= 0) {
             throw new RuntimeException("导入失败");
         }
-        List<WalletRechargeImportEntity> batchSaveList = list.stream().map(v -> WalletRechargeImportEntity.builder().price(0).userId(v.getUserId()).userDeptId(v.getUserDeptId()).build()).toList();
+        List<WalletRechargeImportEntity> batchSaveList = list.stream().map(v -> WalletRechargeImportEntity.builder().price(0).userId(v.getUserId()).userDeptId(v.getUserDeptId()).tags(v.getTags()).build()).toList();
         batchSaveList.forEach(v -> v.setApplyId(insertObj.getId()));
         rechargeImportService.saveBatch(batchSaveList);
         return R.ok(null, "导入成功");
@@ -371,7 +379,7 @@ public class WalletRechargeApplyServiceImpl extends ServiceImpl<WalletRechargeAp
         WalletRechargeInvoiceEntity invoice = walletRechargeInvoiceService.createBaseInvoice(loginUser, totalPrice);
         if (ObjectUtil.isEmpty(invoice)) throw new RuntimeException("导入失败");
         // 导入数据
-        List<WalletRechargeImportEntity> batchSaveList = list.stream().map(v -> WalletRechargeImportEntity.builder().price(v.getPriceNumber()).userId(v.getUserId()).userDeptId(v.getUserDeptId()).invoiceId(invoice.getId()).build()).toList();
+        List<WalletRechargeImportEntity> batchSaveList = list.stream().map(v -> WalletRechargeImportEntity.builder().price(v.getPriceNumber()).userId(v.getUserId()).userDeptId(v.getUserDeptId()).invoiceId(invoice.getId()).tags(v.getTags()).build()).toList();
         rechargeImportService.saveBatch(batchSaveList);
         return R.ok(null, "导入成功");
     }
@@ -388,6 +396,7 @@ public class WalletRechargeApplyServiceImpl extends ServiceImpl<WalletRechargeAp
             throw new RuntimeException("读取excel数据错误");
         }
         List<ErrorMessage> errorMessageList = (List<ErrorMessage>) bindingResult.getTarget();
+        resolveTransactionTagValues(list, errorMessageList);
         List<String> usernameList = list.stream().map(WalletRechargeExcelDto::getUsername).toList();
         List<String> userPoneList = list.stream().map(WalletRechargeExcelDto::getUserMobile).toList();
         for (WalletRechargeExcelDto v : list) {
@@ -442,6 +451,41 @@ public class WalletRechargeApplyServiceImpl extends ServiceImpl<WalletRechargeAp
         return ImmutablePair.of(null, list);
     }
 
+    /**
+     * 将 Excel 中展示的财务标签转换为稳定的字典值，供导入记录和最终钱包流水持久化及统计查询。
+     *
+     * @param list 已通过公共 Excel 字典标签校验的数据行
+     * @param errorMessageList 当前导入任务的行级错误集合，字典服务异常或标签映射缺失时追加错误
+     */
+    private void resolveTransactionTagValues(List<WalletRechargeExcelDto> list, List<ErrorMessage> errorMessageList) {
+        List<WalletRechargeExcelDto> taggedRows = list.stream().filter(item -> ObjectUtil.isNotEmpty(item.getTag())).toList();
+        if (taggedRows.isEmpty()) {
+            return;
+        }
+        R<List<SysDictItem>> result = remoteDictService.getDictByType(TRANSACTION_TAG_DICT_TYPE);
+        if (result == null || !result.isOk() || ObjectUtil.isEmpty(result.getData())) {
+            taggedRows.forEach(item -> errorMessageList.add(new ErrorMessage(item.getLineNum(), Set.of("操作标签字典查询失败"))));
+            return;
+        }
+        Map<String, String> valueByLabel = result.getData().stream()
+                .filter(item -> ObjectUtil.isNotEmpty(item.getLabel()) && ObjectUtil.isNotEmpty(item.getItemValue()))
+                .collect(java.util.stream.Collectors.toMap(SysDictItem::getLabel, SysDictItem::getItemValue, (first, ignored) -> first));
+        for (WalletRechargeExcelDto item : taggedRows) {
+            List<String> tagValues = Arrays.stream(item.getTag().split(","))
+                    .map(String::trim)
+                    .distinct()
+                    .map(valueByLabel::get)
+                    .filter(Objects::nonNull)
+                    .toList();
+            long selectedTagCount = Arrays.stream(item.getTag().split(",")).map(String::trim).distinct().count();
+            if (tagValues.size() != selectedTagCount) {
+                errorMessageList.add(new ErrorMessage(item.getLineNum(), Set.of("操作标签包含无法映射的字典项")));
+                continue;
+            }
+            item.setTags(String.join(",", tagValues));
+        }
+    }
+
     /* ************************************* end excel end ************************************* */
 
     @Override
@@ -497,7 +541,7 @@ public class WalletRechargeApplyServiceImpl extends ServiceImpl<WalletRechargeAp
                     }
                     // 判断是`退还各自食堂`还是`批量更新余额`
                     WalletBizEnum walletBiz = ObjectUtil.equal(WalletBizRechargeEnum.RETURN_CANTEEN.getCode(), detail.getBizType()) ? WalletBizEnum.RETURN_CANTEEN : WalletBizEnum.BATCH;
-                    walletTransactionService.addWalletBalance(wallet.getId(), v.getPrice(), String.valueOf(v.getId()), walletBiz);
+                    walletTransactionService.addWalletBalance(wallet.getId(), v.getPrice(), String.valueOf(v.getId()), walletBiz, v.getTags());
                 }
                 // 同步到正元钱包状态
                 List<Long> userIds = importList.stream().map(WalletRechargeImportEntity::getUserId).distinct().toList();
@@ -548,7 +592,7 @@ public class WalletRechargeApplyServiceImpl extends ServiceImpl<WalletRechargeAp
                 if (ObjectUtil.isEmpty(wallet)) {
                     continue;
                 }
-                walletTransactionService.resetWalletBalance(wallet.getId(), String.valueOf(v.getId()));
+                walletTransactionService.resetWalletBalance(wallet.getId(), String.valueOf(v.getId()), v.getTags());
             }
             log.info("|{}|重置余额审批回调,dto:|{}", TAG, JSON.toJSONString(detail));
         } catch (Exception e) {
@@ -766,9 +810,9 @@ public class WalletRechargeApplyServiceImpl extends ServiceImpl<WalletRechargeAp
             if (ObjectUtil.isEmpty(cardWalletVo)) continue;
             // 先判断消费钱包是不是够用
             int discountPrice = payWalletVo.getBalance() - i.getPrice();
-            walletTransactionService.addWalletBalance(payWalletVo.getId(), payWalletVo.getBalance() * -1, String.valueOf(i.getId()), WalletBizEnum.BATCH);
+            walletTransactionService.addWalletBalance(payWalletVo.getId(), payWalletVo.getBalance() * -1, String.valueOf(i.getId()), WalletBizEnum.BATCH, i.getTags());
             if (discountPrice < 0) {
-                walletTransactionService.addWalletBalance(cardWalletVo.getId(), discountPrice, String.valueOf(i.getId()), WalletBizEnum.BATCH);
+                walletTransactionService.addWalletBalance(cardWalletVo.getId(), discountPrice, String.valueOf(i.getId()), WalletBizEnum.BATCH, i.getTags());
             }
         }
     }
@@ -776,4 +820,4 @@ public class WalletRechargeApplyServiceImpl extends ServiceImpl<WalletRechargeAp
     private WalletRechargeApplyServiceImpl getSelf() {
         return SpringUtil.getBean(getClass());
     }
-}
\ No newline at end of file
+}
diff --git a/pjcloud-wallet/pjcloud-wallet-biz/src/main/java/com/bsd/pjcloud/wallet/service/impl/recharge/WalletRechargeImportServiceImpl.java b/pjcloud-wallet/pjcloud-wallet-biz/src/main/java/com/bsd/pjcloud/wallet/service/impl/recharge/WalletRechargeImportServiceImpl.java
index 4e43d793..c1e00d80 100644
--- a/pjcloud-wallet/pjcloud-wallet-biz/src/main/java/com/bsd/pjcloud/wallet/service/impl/recharge/WalletRechargeImportServiceImpl.java
+++ b/pjcloud-wallet/pjcloud-wallet-biz/src/main/java/com/bsd/pjcloud/wallet/service/impl/recharge/WalletRechargeImportServiceImpl.java
@@ -124,7 +124,7 @@ public class WalletRechargeImportServiceImpl extends ServiceImpl<WalletRechargeI
         if (ObjectUtil.isNotEmpty(walletTransaction)) throw new RuntimeException("钱包已经充值过");
         WalletManageEntity wallet = walletManageService.getOrCreateWallet(rechargeImport.getUserId(), walletTypeEnum);
         if (ObjectUtil.isEmpty(wallet)) throw new RuntimeException("钱包错误");
-        walletTransactionService.addWalletBalance(wallet.getId(), rechargeImport.getPrice(), String.valueOf(rechargeImport.getId()), WalletBizEnum.BATCH);
+        walletTransactionService.addWalletBalance(wallet.getId(), rechargeImport.getPrice(), String.valueOf(rechargeImport.getId()), WalletBizEnum.BATCH, rechargeImport.getTags());
         return true;
     }
 
@@ -149,4 +149,4 @@ public class WalletRechargeImportServiceImpl extends ServiceImpl<WalletRechargeI
             }
         }
     }
-}
\ No newline at end of file
+}
diff --git a/pjcloud-wallet/pjcloud-wallet-biz/src/main/resources/mapper/WalletTransactionMapper.xml b/pjcloud-wallet/pjcloud-wallet-biz/src/main/resources/mapper/WalletTransactionMapper.xml
index 50e53cc3..39e05d11 100644
--- a/pjcloud-wallet/pjcloud-wallet-biz/src/main/resources/mapper/WalletTransactionMapper.xml
+++ b/pjcloud-wallet/pjcloud-wallet-biz/src/main/resources/mapper/WalletTransactionMapper.xml
@@ -10,6 +10,7 @@
         <result property="title" column="title"/>
         <result property="price" column="price"/>
         <result property="balance" column="balance"/>
+        <result property="tags" column="tags"/>
     </resultMap>
 
     <sql id="selectA">
@@ -22,6 +23,7 @@
                a.title,
                a.price,
                a.balance,
+               a.tags,
                a.create_by,
                a.create_time,
                a.update_by,
@@ -44,6 +46,13 @@
         <if test="dto.bizType != null">
             and a.biz_type = #{dto.bizType}
         </if>
+        <if test="dto.tagList != null and dto.tagList.size() != 0">
+            and (
+            <foreach collection="dto.tagList" item="tag" separator=" or ">
+                FIND_IN_SET(#{tag}, a.tags) &gt; 0
+            </foreach>
+            )
+        </if>
         <if test="dto.deptId != null">
             and a.dept_id = #{dto.deptId}
         </if>
@@ -286,6 +295,13 @@
           and t.biz_type in ('1', '2', '3')
           and t.price in (80000, 160000, 240000)
           and t.dept_id not in (1875013738914156546, 1910218102049226753, 1910218128624336898, 1942046316044144642)
+        <if test="dto.tagList != null and dto.tagList.size() != 0">
+          and (
+            <foreach collection="dto.tagList" item="tag" separator=" or ">
+              FIND_IN_SET(#{tag}, t.tags) &gt; 0
+            </foreach>
+          )
+        </if>
         order by v.mchId, v.deptId
     </select>
 
@@ -303,4 +319,4 @@
         </where>
         )
     </select>
-</mapper>
\ No newline at end of file
+</mapper>
diff --git a/pjcloud-wallet/pjcloud-wallet-biz/src/main/resources/mapper/recharge/WalletRechargeImportMapper.xml b/pjcloud-wallet/pjcloud-wallet-biz/src/main/resources/mapper/recharge/WalletRechargeImportMapper.xml
index 2d7394b3..086f0d75 100644
--- a/pjcloud-wallet/pjcloud-wallet-biz/src/main/resources/mapper/recharge/WalletRechargeImportMapper.xml
+++ b/pjcloud-wallet/pjcloud-wallet-biz/src/main/resources/mapper/recharge/WalletRechargeImportMapper.xml
@@ -9,6 +9,7 @@
         <result property="applyId" column="apply_id"/>
         <result property="beforePrice" column="before_price"/>
         <result property="price" column="price"/>
+        <result property="tags" column="tags"/>
         <result property="createBy" column="create_by"/>
         <result property="createTime" column="create_time"/>
         <result property="updateBy" column="update_by"/>
@@ -24,6 +25,7 @@
                a.apply_id,
                a.before_price,
                a.price,
+               a.tags,
                a.create_by,
                a.create_time,
                a.update_by,
@@ -71,6 +73,13 @@
         <if test="dto.createTimeList != null and dto.createTimeList.length == 2">
             and a.create_time between #{dto.createTimeList[0]} and #{dto.createTimeList[1]}
         </if>
+        <if test="dto.tagList != null and dto.tagList.size() != 0">
+            and (
+            <foreach collection="dto.tagList" item="tag" separator=" or ">
+                FIND_IN_SET(#{tag}, a.tags) &gt; 0
+            </foreach>
+            )
+        </if>
     </sql>
 
     <sql id="selectJoin">
@@ -134,4 +143,4 @@
             </if>
         </where>
     </select>
-</mapper>
\ No newline at end of file
+</mapper>