diff --git a/frontend/src/components/AiRecordModal.vue b/frontend/src/components/AiRecordModal.vue
new file mode 100644
index 0000000..0fe85d8
--- /dev/null
+++ b/frontend/src/components/AiRecordModal.vue
@@ -0,0 +1,562 @@
+<script setup lang="ts">
+// AI 智能记账弹窗：支持文字记账与图片记账（SSE 实时进度），识别结果可编辑后批量导入
+import { ref, computed, watch, onBeforeUnmount, h } from 'vue'
+import { useI18n } from 'vue-i18n'
+import { useMessage, NButton, NSpace, NDataTable, NTag, NModal, NInput, NInputNumber, NSelect, NDatePicker, NAlert, NUpload, NUploadDragger, NTabs, NTabPane, NIcon } from 'naive-ui'
+import { SparklesOutline, RefreshOutline, CloudUploadOutline, CheckmarkCircleOutline } from '@vicons/ionicons5'
+import type { DataTableColumns, UploadFileInfo } from 'naive-ui'
+import { parseRecordByAi } from '../api/ai'
+import type { AiRecordResult, AiRecordImageResult } from '../api/ai'
+import { batchCreateTransactions } from '../api/transaction'
+import { renderCategoryLabel } from '../utils/render'
+import { openSse } from '../utils/sse'
+import { useStringPreference } from '../composables/usePreference'
+import { STORAGE_KEYS } from '../utils/storageKeys'
+import { formatLocalDateTime, formatProgressTime } from '../utils/datetime'
+
+const props = defineProps<{
+  show: boolean
+  categories: { label: string; value: number; type: string; icon: string }[]
+}>()
+
+const emit = defineEmits<{
+  (e: 'update:show', value: boolean): void
+  (e: 'imported'): void
+  (e: 'parsed', record: AiRecordResult): void
+}>()
+
+const message = useMessage()
+const { t } = useI18n()
+
+/** 图片记账结果编辑行 */
+interface AiRecordEditRow {
+  key: number
+  type: string
+  amount: number | null
+  categoryId: number | null
+  channel: string
+  remark: string
+  transactionTime: number
+  includeInStats: boolean
+  tagIds: number[]
+  rawData: string | null
+  imageIndex: number | null
+  imageId: number | null
+  duplicate: boolean
+}
+
+/** 图片记账单次最多上传的图片数量 */
+const MAX_AI_RECORD_IMAGES = 5
+
+const showModel = computed({
+  get: () => props.show,
+  set: (value: boolean) => emit('update:show', value),
+})
+
+const showResultModal = ref(false) // 图片记账结果弹窗显示状态
+const showRawModal = ref(false) // 原始账单数据弹窗显示状态
+const rawDataText = ref('') // 格式化后的原始账单数据文本
+
+const aiRecordText = ref('') // 文字记账输入
+const aiRecording = ref(false) // 文字记账解析状态
+const aiRecordTab = useStringPreference(STORAGE_KEYS.transactionAiRecordTab, 'text', {
+  validate: (value) => value === 'text' || value === 'image',
+})
+const aiRecordFileList = ref<UploadFileInfo[]>([]) // 上传文件列表
+const aiRecordFiles = ref<File[]>([]) // 待识别的图片文件
+const aiRecordHint = ref('') // 图片识别补充说明
+const aiRecordingImage = ref(false) // 图片识别状态
+const aiRecordSummary = ref('') // 图片识别摘要
+const aiRecordRows = ref<AiRecordEditRow[]>([]) // 图片识别结果行（可编辑）
+const checkedAiRecordKeys = ref<number[]>([]) // 结果勾选的行
+const aiRecordImporting = ref(false) // 导入状态
+const aiRecordProgress = ref<{ time: string; text: string }[]>([]) // 识别进度日志
+let aiRecordStreamController: AbortController | null = null // SSE 连接控制器
+
+const typeOptions = computed(() => [
+  { label: t('common.types.expense'), value: 'EXPENSE' },
+  { label: t('common.types.income'), value: 'INCOME' },
+])
+
+/** 打开弹窗时重置状态并中断上次识别 */
+watch(() => props.show, (visible) => {
+  if (!visible) return
+  abortAiRecordStream()
+  aiRecordText.value = ''
+  aiRecordFileList.value = []
+  aiRecordFiles.value = []
+  aiRecordHint.value = ''
+  aiRecordProgress.value = []
+})
+
+/** 解析自然语言记账并预填新增表单 */
+async function handleAiRecordParse() {
+  const text = aiRecordText.value.trim()
+  if (!text) {
+    message.warning(t('ai.record.emptyInput'))
+    return
+  }
+  aiRecording.value = true
+  try {
+    const res: any = await parseRecordByAi(text)
+    const r: AiRecordResult = res.data
+    emit('parsed', r)
+    showModel.value = false
+  } catch (e: any) {
+    message.error(e.message || t('ai.record.failed'))
+  } finally {
+    aiRecording.value = false
+  }
+}
+
+/** 设置待识别的图片文件列表（最多 MAX_AI_RECORD_IMAGES 张） */
+function setAiRecordFiles(files: File[]) {
+  const limited = files.slice(0, MAX_AI_RECORD_IMAGES)
+  aiRecordFiles.value = limited
+  aiRecordFileList.value = limited.map((file, index) => ({
+    id: `${Date.now()}-${index}`,
+    name: file.name || `clipboard-${index + 1}.png`,
+    status: 'finished',
+    file,
+  } as UploadFileInfo))
+}
+
+/** 处理上传文件变化，最多保留 MAX_AI_RECORD_IMAGES 张 */
+function handleAiRecordFileChange(options: { fileList: UploadFileInfo[] }) {
+  const files = options.fileList
+    .map((item) => item.file)
+    .filter((file): file is File => !!file)
+  setAiRecordFiles(files)
+}
+
+/** 追加一张图片（用于多次粘贴累加） */
+function appendAiRecordFile(file: File) {
+  if (aiRecordFiles.value.length >= MAX_AI_RECORD_IMAGES) {
+    message.warning(t('ai.record.maxImages', { count: MAX_AI_RECORD_IMAGES }))
+    return
+  }
+  setAiRecordFiles([...aiRecordFiles.value, file])
+}
+
+/** 监听粘贴事件，从剪贴板读取图片（Ctrl+V / ⌘V），支持多次粘贴累加 */
+function handleAiRecordPaste(e: ClipboardEvent) {
+  if (!props.show) return
+  const dt = e.clipboardData
+  if (!dt) return
+  for (let i = 0; i < dt.items.length; i++) {
+    const item = dt.items[i]
+    if (item.kind === 'file' && item.type.startsWith('image/')) {
+      const file = item.getAsFile()
+      if (file) {
+        e.preventDefault()
+        appendAiRecordFile(file)
+        aiRecordTab.value = 'image'
+        message.success(t('ai.record.pasteSuccess'))
+      }
+      return
+    }
+  }
+}
+
+/** 应用识别结果并打开结果预览 */
+function applyAiRecordImageResult(result: AiRecordImageResult) {
+  const records = result.records || []
+  if (records.length === 0) {
+    message.warning(t('ai.record.noRecord'))
+    return
+  }
+  aiRecordSummary.value = result.summary || ''
+  aiRecordRows.value = records.map((r, index) => ({
+    key: index,
+    type: r.type || 'EXPENSE',
+    amount: r.amount ?? null,
+    categoryId: r.categoryId ?? null,
+    channel: r.channel || '',
+    remark: r.remark || '',
+    transactionTime: r.transactionTime ? new Date(r.transactionTime).getTime() : Date.now(),
+    includeInStats: r.includeInStats ?? true,
+    tagIds: r.tagIds || [],
+    rawData: r.rawData ?? null,
+    imageIndex: r.imageIndex ?? null,
+    imageId: r.imageId ?? null,
+    duplicate: r.duplicate ?? false,
+  }))
+  // 疑似重复的记录默认不勾选，用户可手动勾选强制导入
+  checkedAiRecordKeys.value = aiRecordRows.value.filter((row) => !row.duplicate).map((row) => row.key)
+  showModel.value = false
+  showResultModal.value = true
+}
+
+/** 中断进行中的识别连接 */
+function abortAiRecordStream() {
+  if (aiRecordStreamController) {
+    aiRecordStreamController.abort()
+    aiRecordStreamController = null
+  }
+}
+
+/** 通过 SSE 调用视觉模型识别，实时展示进度 */
+function handleAiRecordParseImage() {
+  if (aiRecordFiles.value.length === 0) {
+    message.warning(t('ai.record.emptyInput'))
+    return
+  }
+  abortAiRecordStream()
+  aiRecordProgress.value = []
+  aiRecordingImage.value = true
+
+  const formData = new FormData()
+  for (const file of aiRecordFiles.value) {
+    formData.append('files', file)
+  }
+  const hint = aiRecordHint.value.trim()
+  if (hint) formData.append('hint', hint)
+
+  aiRecordStreamController = openSse('/api/ai/record/image/stream', {
+    method: 'POST',
+    body: formData,
+    onEvent: (event, data) => {
+      if (event === 'progress') {
+        aiRecordProgress.value.push({ time: formatProgressTime(new Date()), text: data })
+      } else if (event === 'done') {
+        try {
+          applyAiRecordImageResult(JSON.parse(data) as AiRecordImageResult)
+        } catch (e) {
+          message.error(t('ai.record.imageFailed'))
+        }
+      } else if (event === 'failed') {
+        let reason = ''
+        try {
+          reason = JSON.parse(data)?.message || ''
+        } catch (e) {
+          reason = data
+        }
+        aiRecordProgress.value.push({
+          time: formatProgressTime(new Date()),
+          text: reason ? `${t('ai.record.imageFailed')}：${reason}` : t('ai.record.imageFailed'),
+        })
+        message.error(reason || t('ai.record.imageFailed'))
+      }
+    },
+    onError: (e: any) => {
+      message.error(e?.message || t('ai.record.imageFailed'))
+    },
+    onClose: () => {
+      aiRecordingImage.value = false
+      aiRecordStreamController = null
+    },
+  })
+}
+
+/** 关闭弹窗，中断进行中的识别 */
+function handleAiRecordCancel() {
+  abortAiRecordStream()
+  aiRecordingImage.value = false
+  showModel.value = false
+}
+
+/** 导入勾选的结果行 */
+async function handleAiRecordImport() {
+  const selected = aiRecordRows.value.filter((row) => checkedAiRecordKeys.value.includes(row.key))
+  if (selected.length === 0) {
+    message.warning(t('ai.record.selectAtLeastOne'))
+    return
+  }
+  if (selected.some((row) => !row.amount || row.amount <= 0)) {
+    message.warning(t('transaction.validAmount'))
+    return
+  }
+  aiRecordImporting.value = true
+  try {
+    const res: any = await batchCreateTransactions({
+      records: selected.map((row) => ({
+        categoryId: row.categoryId,
+        type: row.type,
+        amount: row.amount!,
+        channel: row.channel || undefined,
+        remark: row.remark || undefined,
+        transactionTime: formatLocalDateTime(row.transactionTime),
+        includeInStats: row.includeInStats,
+        tagIds: row.tagIds,
+        rawData: row.rawData || undefined,
+        imageId: row.imageId ?? undefined,
+      })),
+    })
+    message.success(t('ai.record.importSuccess', { count: res.data ?? selected.length }))
+    showResultModal.value = false
+    emit('imported')
+  } catch (e: any) {
+    message.error(e.message || t('ai.record.importFailed'))
+  } finally {
+    aiRecordImporting.value = false
+  }
+}
+
+/** 查看结果行的原始数据（格式化为缩进 JSON） */
+function handleViewAiRecordRaw(row: AiRecordEditRow) {
+  if (!row.rawData) return
+  try {
+    rawDataText.value = JSON.stringify(JSON.parse(row.rawData), null, 2)
+  } catch (e) {
+    rawDataText.value = row.rawData
+  }
+  showRawModal.value = true
+}
+
+/** 图片记账结果表格列（类型、金额、分类、时间、备注可编辑） */
+const aiRecordColumns = computed<DataTableColumns<AiRecordEditRow>>(() => [
+  { type: 'selection' },
+  {
+    title: t('ai.record.col.source'),
+    key: 'imageIndex',
+    width: 80,
+    render: (row) => (row.imageIndex ? t('ai.record.sourceImageLabel', { index: row.imageIndex }) : '-'),
+  },
+  {
+    title: t('ai.record.col.duplicate'),
+    key: 'duplicate',
+    width: 90,
+    render: (row) => (row.duplicate
+      ? h(NTag, { type: 'warning', size: 'small' }, { default: () => t('ai.record.duplicate') })
+      : '-'),
+  },
+  {
+    title: t('ai.record.col.type'),
+    key: 'type',
+    width: 100,
+    render: (row) => h(NSelect, {
+      value: row.type,
+      options: typeOptions.value,
+      size: 'small',
+      onUpdateValue: (value: string) => { row.type = value; row.categoryId = null },
+    }),
+  },
+  {
+    title: t('ai.record.col.amount'),
+    key: 'amount',
+    width: 120,
+    render: (row) => h(NInputNumber, {
+      value: row.amount,
+      min: 0.01,
+      precision: 2,
+      size: 'small',
+      onUpdateValue: (value: number | null) => { row.amount = value },
+    }),
+  },
+  {
+    title: t('ai.record.col.category'),
+    key: 'categoryId',
+    width: 170,
+    render: (row) => h(NSelect, {
+      value: row.categoryId,
+      options: props.categories.filter((c) => c.type === row.type),
+      renderLabel: renderCategoryLabel,
+      filterable: true,
+      clearable: true,
+      size: 'small',
+      onUpdateValue: (value: number | null) => { row.categoryId = value },
+    }),
+  },
+  {
+    title: t('ai.record.col.time'),
+    key: 'transactionTime',
+    width: 180,
+    render: (row) => h(NDatePicker, {
+      value: row.transactionTime,
+      type: 'datetime',
+      size: 'small',
+      onUpdateValue: (value: number | null) => { row.transactionTime = value ?? row.transactionTime },
+    }),
+  },
+  {
+    title: t('ai.record.col.remark'),
+    key: 'remark',
+    render: (row) => h(NInput, {
+      value: row.remark,
+      size: 'small',
+      onUpdateValue: (value: string) => { row.remark = value },
+    }),
+  },
+  {
+    title: t('ai.record.col.rawData'),
+    key: 'rawData',
+    width: 110,
+    render: (row) => (row.rawData
+      ? h(NButton, { size: 'small', quaternary: true, type: 'primary', onClick: () => handleViewAiRecordRaw(row) },
+        { default: () => t('transaction.rawData') })
+      : '-'),
+  },
+])
+
+watch(() => props.show, (visible) => {
+  if (visible) window.addEventListener('paste', handleAiRecordPaste)
+  else window.removeEventListener('paste', handleAiRecordPaste)
+})
+
+onBeforeUnmount(() => {
+  window.removeEventListener('paste', handleAiRecordPaste)
+})
+</script>
+
+<template>
+  <div>
+    <!-- AI 智能记账弹窗（文字 / 图片） -->
+    <NModal v-model:show="showModel" preset="card" :title="t('ai.record.title')" style="width: 560px; max-width: 92vw;">
+      <NTabs v-model:value="aiRecordTab" type="line" animated>
+        <NTabPane name="text" :tab="t('ai.record.textTab')">
+          <NSpace vertical :size="12">
+            <NAlert type="info" :show-icon="true">{{ t('ai.record.hint') }}</NAlert>
+            <NInput
+              v-model:value="aiRecordText"
+              type="textarea"
+              :autosize="{ minRows: 3, maxRows: 6 }"
+              :placeholder="t('ai.record.placeholder')"
+            />
+            <NSpace justify="end">
+              <NButton @click="showModel = false">{{ t('common.cancel') }}</NButton>
+              <NButton type="primary" :loading="aiRecording" @click="handleAiRecordParse">{{ t('ai.record.parse') }}</NButton>
+            </NSpace>
+          </NSpace>
+        </NTabPane>
+        <NTabPane name="image" :tab="t('ai.record.imageTab')">
+          <NSpace vertical :size="12">
+            <NAlert type="info" :show-icon="true">{{ t('ai.record.imageHint') }}</NAlert>
+            <NUpload
+              :file-list="aiRecordFileList"
+              :default-upload="false"
+              :max="MAX_AI_RECORD_IMAGES"
+              multiple
+              accept="image/jpeg,image/png,image/gif,image/webp"
+              @change="handleAiRecordFileChange"
+            >
+              <NUploadDragger>
+                <NIcon size="36" :component="CloudUploadOutline" />
+                <div style="margin-top: 8px;">{{ t('ai.record.upload') }}</div>
+                <div style="margin-top: 4px; font-size: 12px; color: #999;">{{ t('ai.record.uploadTip') }}</div>
+                <div style="margin-top: 4px; font-size: 12px; color: #999;">{{ t('ai.record.pasteHint') }}</div>
+              </NUploadDragger>
+            </NUpload>
+            <NInput v-model:value="aiRecordHint" :placeholder="t('ai.record.placeholder')" />
+            <!-- 识别进度实时日志（SSE 推送） -->
+            <div v-if="aiRecordProgress.length > 0" class="ai-progress">
+              <div class="ai-progress-title">
+                <NIcon :component="SparklesOutline" />
+                <span>{{ t('ai.record.progressTitle') }}</span>
+              </div>
+              <div class="ai-progress-list">
+                <div
+                  v-for="(item, index) in aiRecordProgress"
+                  :key="index"
+                  class="ai-progress-item"
+                  :class="{ 'is-running': index === aiRecordProgress.length - 1 && aiRecordingImage }"
+                >
+                  <NIcon
+                    class="ai-progress-icon"
+                    :component="index === aiRecordProgress.length - 1 && aiRecordingImage ? RefreshOutline : CheckmarkCircleOutline"
+                  />
+                  <span class="ai-progress-time">{{ item.time }}</span>
+                  <span class="ai-progress-text">{{ item.text }}</span>
+                </div>
+              </div>
+            </div>
+            <NSpace justify="end">
+              <NButton @click="handleAiRecordCancel">{{ t('common.cancel') }}</NButton>
+              <NButton type="primary" :loading="aiRecordingImage" :disabled="aiRecordFiles.length === 0 || aiRecordingImage" @click="handleAiRecordParseImage">
+                {{ t('ai.record.parseImage') }}
+              </NButton>
+            </NSpace>
+          </NSpace>
+        </NTabPane>
+      </NTabs>
+    </NModal>
+
+    <!-- 图片记账结果弹窗 -->
+    <NModal v-model:show="showResultModal" preset="card" :title="t('ai.record.resultTitle')" style="width: 960px; max-width: 96vw;">
+      <NSpace vertical :size="12">
+        <NAlert type="info" :show-icon="true">
+          {{ aiRecordSummary || t('ai.record.resultHint') }}
+        </NAlert>
+        <NDataTable
+          v-model:checked-row-keys="checkedAiRecordKeys"
+          :columns="aiRecordColumns"
+          :data="aiRecordRows"
+          :row-key="(row) => row.key"
+          :max-height="420"
+          :scroll-x="900"
+          size="small"
+          :bordered="false"
+        />
+        <NSpace justify="end">
+          <NButton @click="showResultModal = false">{{ t('common.cancel') }}</NButton>
+          <NButton type="primary" :loading="aiRecordImporting" :disabled="checkedAiRecordKeys.length === 0" @click="handleAiRecordImport">
+            {{ t('ai.record.importSelected', { count: checkedAiRecordKeys.length }) }}
+          </NButton>
+        </NSpace>
+      </NSpace>
+    </NModal>
+
+    <!-- 原始账单数据弹窗 -->
+    <NModal v-model:show="showRawModal" preset="card" :title="t('transaction.rawDataTitle')" style="width: 640px; max-width: 92vw;">
+      <NInput :value="rawDataText" type="textarea" readonly :autosize="{ minRows: 8, maxRows: 20 }" />
+    </NModal>
+  </div>
+</template>
+
+<style scoped>
+/* 图片识别进度：浅色卡片 + 步骤列表 */
+.ai-progress {
+  background: #f7f9fc;
+  border: 1px solid #eef1f6;
+  border-radius: 8px;
+  padding: 10px 12px;
+}
+.ai-progress-title {
+  display: flex;
+  align-items: center;
+  gap: 6px;
+  margin-bottom: 8px;
+  font-size: 12px;
+  font-weight: 600;
+  color: #666;
+}
+.ai-progress-list {
+  display: flex;
+  flex-direction: column;
+  gap: 6px;
+  max-height: 180px;
+  overflow-y: auto;
+}
+.ai-progress-item {
+  display: flex;
+  align-items: flex-start;
+  gap: 6px;
+  font-size: 13px;
+  line-height: 1.5;
+  color: #555;
+}
+.ai-progress-icon {
+  margin-top: 2px;
+  flex-shrink: 0;
+  color: #18a058;
+}
+/* 最新一条处理中时用蓝色旋转图标 */
+.ai-progress-item.is-running .ai-progress-icon {
+  color: #2080f0;
+  animation: ai-progress-spin 1s linear infinite;
+}
+.ai-progress-time {
+  flex-shrink: 0;
+  margin-top: 1px;
+  font-family: 'SFMono-Regular', Consolas, 'Liberation Mono', Menlo, monospace;
+  font-size: 12px;
+  color: #a0a4ab;
+}
+.ai-progress-text {
+  word-break: break-all;
+}
+@keyframes ai-progress-spin {
+  to {
+    transform: rotate(360deg);
+  }
+}
+</style>
diff --git a/frontend/src/components/AiSuggestModal.vue b/frontend/src/components/AiSuggestModal.vue
new file mode 100644
index 0000000..0c053e8
--- /dev/null
+++ b/frontend/src/components/AiSuggestModal.vue
@@ -0,0 +1,235 @@
+<script setup lang="ts">
+// AI 建议弹窗：展示批量分类/标签建议，勾选后一键应用（含新建分类/标签确认）
+import { ref, computed, watch, h } from 'vue'
+import { useI18n } from 'vue-i18n'
+import { useMessage, useDialog, NButton, NSpace, NDataTable, NTag, NModal, NAlert } from 'naive-ui'
+import type { DataTableColumns } from 'naive-ui'
+import { applyAiSuggestions } from '../api/ai'
+import type { AiSuggestion } from '../api/ai'
+
+/** 建议表格展示所需的交易记录精简字段 */
+interface TransactionLite {
+  id: number
+  transactionTime: string
+  type: string
+  amount: number
+  remark: string
+}
+
+const props = defineProps<{
+  show: boolean
+  suggestions: AiSuggestion[]
+  transactions: TransactionLite[]
+  scope: string
+}>()
+
+const emit = defineEmits<{
+  (e: 'update:show', value: boolean): void
+  (e: 'applied'): void
+}>()
+
+const message = useMessage()
+const dialog = useDialog()
+const { t } = useI18n()
+
+const showModel = computed({
+  get: () => props.show,
+  set: (value: boolean) => emit('update:show', value),
+})
+
+const checkedAiRowKeys = ref<number[]>([]) // 已勾选建议的代表记录ID
+const aiApplying = ref(false) // 应用状态
+
+// 打开时默认全选，用户可取消不需要的建议
+watch(() => props.show, (visible) => {
+  if (visible) {
+    checkedAiRowKeys.value = props.suggestions.map((s) => s.transactionId)
+  }
+})
+
+/** 建议行：合并代表交易记录信息用于展示 */
+const aiRows = computed(() =>
+  props.suggestions.map((s) => ({
+    ...s,
+    transaction: props.transactions.find((tx) => tx.id === s.transactionId) || null,
+  })),
+)
+
+/** 已勾选建议覆盖的记录总数（聚合组按组内记录数累加） */
+const aiTotalCount = computed(() => {
+  const selected = new Set(checkedAiRowKeys.value)
+  return props.suggestions
+    .filter((s) => selected.has(s.transactionId))
+    .reduce((sum, s) => sum + (s.transactionIds?.length || 1), 0)
+})
+
+/** 勾选建议中需要新建的分类名称（去重） */
+const aiNewCategoryNames = computed(() => {
+  const selected = new Set(checkedAiRowKeys.value)
+  const names = new Set<string>()
+  props.suggestions.forEach((s) => {
+    if (selected.has(s.transactionId) && s.newCategoryName) {
+      names.add(s.newCategoryName)
+    }
+  })
+  return Array.from(names)
+})
+
+/** 勾选建议中需要新建的标签名称（去重） */
+const aiNewTagNames = computed(() => {
+  const selected = new Set(checkedAiRowKeys.value)
+  const names = new Set<string>()
+  props.suggestions.forEach((s) => {
+    if (selected.has(s.transactionId) && s.newTags) {
+      s.newTags.forEach((tag) => names.add(tag.name))
+    }
+  })
+  return Array.from(names)
+})
+
+/** 渲染建议的分类单元格，新建分类带「新建」标记 */
+function renderCategoryCell(row: AiSuggestion) {
+  if (row.newCategoryName) {
+    return h(NSpace, { size: 4, align: 'center', wrap: false }, {
+      default: () => [
+        h(NTag, { size: 'small', type: 'info' }, { default: () => t('ai.newBadge') }),
+        h('span', null, `${row.newCategoryIcon || ''}${row.newCategoryName}`),
+      ],
+    })
+  }
+  return row.categoryName || '-'
+}
+
+/** 渲染建议的标签单元格，新建标签带「新建」标记并使用建议颜色 */
+function renderTagsCell(row: AiSuggestion) {
+  const items: any[] = []
+  if (row.tagNames && row.tagNames.length > 0) {
+    items.push(...row.tagNames.map((name) => h(NTag, { size: 'small' }, { default: () => name })))
+  }
+  if (row.newTags && row.newTags.length > 0) {
+    items.push(...row.newTags.map((tag) =>
+      h(NTag, { size: 'small', color: { color: tag.color, textColor: '#fff' } }, {
+        default: () => h(NSpace, { size: 2, align: 'center', wrap: false }, {
+          default: () => [
+            h('span', null, t('ai.newBadge')),
+            h('span', null, tag.name),
+          ],
+        }),
+      }),
+    ))
+  }
+  return items.length > 0 ? h(NSpace, { size: 4, wrap: true }, { default: () => items }) : '-'
+}
+
+/** 建议表格列定义（随语言与建议范围响应式更新） */
+const aiColumns = computed<DataTableColumns<any>>(() => {
+  const columns: DataTableColumns<any> = [
+    { type: 'selection' },
+    {
+      title: t('ai.column.record'), key: 'record', minWidth: 200,
+      render: (row) => {
+        const tx = row.transaction
+        if (!tx) return `#${row.transactionId}`
+        const time = tx.transactionTime?.replace('T', ' ').substring(0, 16) || '-'
+        const sign = tx.type === 'INCOME' ? '+' : '-'
+        return h('div', null, [
+          h('div', null, `${time}  ${sign}${tx.amount.toFixed(2)}`),
+          h('div', { style: { color: '#999', fontSize: '12px' } }, tx.remark || '-'),
+        ])
+      },
+    },
+    { title: t('ai.column.count'), key: 'count', width: 90, render: (row) => row.count ?? 1 },
+  ]
+  if (props.scope !== 'TAG') {
+    columns.push({
+      title: t('ai.column.category'), key: 'category', minWidth: 150,
+      render: (row) => renderCategoryCell(row),
+    })
+  }
+  if (props.scope !== 'CATEGORY') {
+    columns.push({
+      title: t('ai.column.tags'), key: 'tags', minWidth: 180,
+      render: (row) => renderTagsCell(row),
+    })
+  }
+  columns.push({ title: t('ai.column.reason'), key: 'reason', minWidth: 180, ellipsis: { tooltip: true } })
+  return columns
+})
+
+/** 一键应用全部 AI 建议：覆盖分类并追加标签 */
+async function handleApply() {
+  const selected = new Set(checkedAiRowKeys.value)
+  const chosen = props.suggestions.filter((s) => selected.has(s.transactionId))
+  if (chosen.length === 0) {
+    message.warning(t('ai.applyNone'))
+    return
+  }
+  // 勾选中包含新建分类/标签时，先经用户确认再落库
+  if (aiNewCategoryNames.value.length > 0 || aiNewTagNames.value.length > 0) {
+    const confirmed = await new Promise<boolean>((resolve) => {
+      dialog.warning({
+        title: t('ai.applyNewTitle'),
+        content: t('ai.applyNewConfirm', {
+          categories: aiNewCategoryNames.value.length,
+          tags: aiNewTagNames.value.length,
+        }),
+        positiveText: t('common.confirm'),
+        negativeText: t('common.cancel'),
+        onPositiveClick: () => resolve(true),
+        onNegativeClick: () => resolve(false),
+        onClose: () => resolve(false),
+      })
+    })
+    if (!confirmed) {
+      return
+    }
+  }
+  aiApplying.value = true
+  try {
+    // 仅提交勾选的建议，聚合建议按组展开为逐条记录
+    const payload = chosen.flatMap((s) => {
+      const ids = s.transactionIds?.length ? s.transactionIds : [s.transactionId]
+      return ids.map((id) => ({
+        transactionId: id,
+        categoryId: s.categoryId,
+        newCategoryName: s.newCategoryName,
+        newCategoryIcon: s.newCategoryIcon,
+        tagIds: s.tagIds || [],
+        newTags: s.newTags || [],
+      }))
+    })
+    const res: any = await applyAiSuggestions(payload)
+    message.success(t('ai.applySuccess', { count: res.data }))
+    showModel.value = false
+    emit('applied')
+  } catch (e: any) {
+    message.error(e.message || t('ai.applyFailed'))
+  } finally {
+    aiApplying.value = false
+  }
+}
+</script>
+
+<template>
+  <NModal v-model:show="showModel" preset="card" :title="t('ai.suggestTitle')" style="width: 860px; max-width: 92vw;">
+    <NSpace vertical :size="12">
+      <NAlert type="warning" :show-icon="true">{{ t('ai.applyHint') }}</NAlert>
+      <NDataTable
+        v-model:checked-row-keys="checkedAiRowKeys"
+        :columns="aiColumns"
+        :data="aiRows"
+        :max-height="420"
+        :scroll-x="880"
+        :row-key="(row) => row.transactionId"
+        size="small"
+        :bordered="false"
+      />
+      <NSpace justify="end">
+        <NButton @click="showModel = false">{{ t('common.cancel') }}</NButton>
+        <NButton type="primary" :loading="aiApplying" :disabled="checkedAiRowKeys.length === 0" @click="handleApply">
+          {{ t('ai.applyAll', { count: aiTotalCount }) }}
+        </NButton>
+      </NSpace>
+    </NSpace>
+  </NModal>
+</template>
diff --git a/frontend/src/components/TransactionBatchModal.vue b/frontend/src/components/TransactionBatchModal.vue
new file mode 100644
index 0000000..30e1b59
--- /dev/null
+++ b/frontend/src/components/TransactionBatchModal.vue
@@ -0,0 +1,159 @@
+<script setup lang="ts">
+// 一键设置弹窗：对目标记录批量设置分类/计入统计/标签，并可触发 AI 建议
+import { ref, computed, watch } from 'vue'
+import { useI18n } from 'vue-i18n'
+import { useMessage, NButton, NModal, NForm, NFormItem, NSelect } from 'naive-ui'
+import { batchUpdateCategory, batchTags } from '../api/transaction'
+import { renderCategoryLabel } from '../utils/render'
+
+/** 批量操作目标记录的精简字段 */
+interface TargetLite {
+  id: number
+  type: string
+}
+
+const props = defineProps<{
+  show: boolean
+  targets: TargetLite[]
+  fromSelection: boolean
+  categories: { label: string; value: number; type: string; icon: string }[]
+  tagOptions: { label: string; value: number }[]
+  aiEnabled: boolean
+  aiScope: string
+  aiScopeOptions: { label: string; value: string }[]
+  aiLoading: boolean
+}>()
+
+const emit = defineEmits<{
+  (e: 'update:show', value: boolean): void
+  (e: 'update:aiScope', value: string): void
+  (e: 'suggest'): void
+  (e: 'done'): void
+}>()
+
+const message = useMessage()
+const { t } = useI18n()
+
+const showModel = computed({
+  get: () => props.show,
+  set: (value: boolean) => emit('update:show', value),
+})
+
+const batchExpenseCategoryId = ref<number | null>(null)
+const batchIncomeCategoryId = ref<number | null>(null)
+const batchIncludeInStats = ref<'null' | 'true' | 'false'>('null')
+const batchAddTagIds = ref<number[]>([])
+const batchRemoveTagIds = ref<number[]>([])
+const batching = ref(false)
+
+const batchTargetIds = computed(() => props.targets.map((tx) => tx.id))
+const hasIncomeRecords = computed(() => props.targets.some((tx) => tx.type === 'INCOME'))
+const hasExpenseRecords = computed(() => props.targets.some((tx) => tx.type === 'EXPENSE'))
+
+const batchStatsOptions = computed(() => [
+  { label: t('transaction.batchStats.keep'), value: 'null' },
+  { label: t('transaction.batchStats.include'), value: 'true' },
+  { label: t('transaction.batchStats.exclude'), value: 'false' },
+])
+
+// 打开时重置表单
+watch(() => props.show, (visible) => {
+  if (!visible) return
+  batchExpenseCategoryId.value = null
+  batchIncomeCategoryId.value = null
+  batchIncludeInStats.value = 'null'
+  batchAddTagIds.value = []
+  batchRemoveTagIds.value = []
+})
+
+/** 提交批量设置 */
+async function handleSubmit() {
+  const hasCategoryOrStats = !!(batchExpenseCategoryId.value || batchIncomeCategoryId.value || batchIncludeInStats.value !== 'null')
+  const hasTags = batchAddTagIds.value.length > 0 || batchRemoveTagIds.value.length > 0
+  if (!hasCategoryOrStats && !hasTags) {
+    message.warning(t('transaction.batchNothingSelected'))
+    return
+  }
+  batching.value = true
+  try {
+    const ids = batchTargetIds.value
+    if (hasCategoryOrStats) {
+      await batchUpdateCategory({
+        ids,
+        expenseCategoryId: batchExpenseCategoryId.value,
+        incomeCategoryId: batchIncomeCategoryId.value,
+        includeInStats: batchIncludeInStats.value === 'true' ? true : batchIncludeInStats.value === 'false' ? false : null,
+      })
+    }
+    if (hasTags) {
+      await batchTags({
+        ids,
+        addTagIds: batchAddTagIds.value,
+        removeTagIds: batchRemoveTagIds.value,
+      })
+    }
+    message.success(t('transaction.batchUpdated', { count: ids.length }))
+    showModel.value = false
+    emit('done')
+  } catch (e: any) {
+    message.error(e.message || t('common.operationFailed'))
+  } finally {
+    batching.value = false
+  }
+}
+</script>
+
+<template>
+  <NModal v-model:show="showModel" preset="card" :title="t('transaction.batchTitle')" style="width: 480px; max-width: 92vw;">
+    <NForm>
+      <NFormItem :label="t('transaction.batchScope')">
+        <span style="color: #999; font-size: 12px;">
+          {{ props.fromSelection
+            ? t('transaction.batchScopeHintSelected', { count: props.targets.length })
+            : t('transaction.batchScopeHintPage', { count: props.targets.length }) }}
+        </span>
+      </NFormItem>
+      <NFormItem v-if="props.aiEnabled" :label="t('ai.suggestButton')">
+        <div style="display: flex; gap: 8px; width: 100%;">
+          <NSelect
+            :value="props.aiScope"
+            :options="props.aiScopeOptions"
+            style="flex: 1;"
+            @update:value="(v: string) => emit('update:aiScope', v)"
+          />
+          <NButton :loading="props.aiLoading" @click="emit('suggest')">{{ t('ai.suggestButton') }}</NButton>
+        </div>
+      </NFormItem>
+      <NFormItem v-if="hasExpenseRecords" :label="t('transaction.expenseCategory')">
+        <NSelect
+          v-model:value="batchExpenseCategoryId"
+          :options="props.categories.filter(c => c.type === 'EXPENSE')"
+          :render-label="renderCategoryLabel"
+          filterable
+          clearable
+          :placeholder="t('transaction.notSetExpense')"
+        />
+      </NFormItem>
+      <NFormItem v-if="hasIncomeRecords" :label="t('transaction.incomeCategory')">
+        <NSelect
+          v-model:value="batchIncomeCategoryId"
+          :options="props.categories.filter(c => c.type === 'INCOME')"
+          :render-label="renderCategoryLabel"
+          filterable
+          clearable
+          :placeholder="t('transaction.notSetIncome')"
+        />
+      </NFormItem>
+      <NFormItem :label="t('transaction.includeInStats')">
+        <NSelect v-model:value="batchIncludeInStats" :options="batchStatsOptions" />
+      </NFormItem>
+      <NFormItem :label="t('transaction.addTag')">
+        <NSelect v-model:value="batchAddTagIds" :options="props.tagOptions" multiple clearable filterable :placeholder="t('transaction.notAddTag')" />
+      </NFormItem>
+      <NFormItem :label="t('transaction.removeTag')">
+        <NSelect v-model:value="batchRemoveTagIds" :options="props.tagOptions" multiple clearable filterable :placeholder="t('transaction.notRemoveTag')" />
+      </NFormItem>
+      <NButton type="primary" block :loading="batching" @click="handleSubmit">{{ t('common.confirm') }}</NButton>
+    </NForm>
+  </NModal>
+</template>
diff --git a/frontend/src/utils/datetime.ts b/frontend/src/utils/datetime.ts
new file mode 100644
index 0000000..fa4cd13
--- /dev/null
+++ b/frontend/src/utils/datetime.ts
@@ -0,0 +1,30 @@
+// 日期时间格式化工具：统一交易记录页的时间展示与接口参数格式
+
+/** 将时间戳格式化为查询边界（YYYY-MM-DDTHH:mm:ss），isEnd=true 时取当天 23:59:59 */
+export function formatIsoBoundary(ts: number, isEnd = false): string {
+  const d = new Date(ts)
+  const pad = (n: number) => String(n).padStart(2, '0')
+  const date = `${d.getFullYear()}-${pad(d.getMonth() + 1)}-${pad(d.getDate())}`
+  const time = isEnd ? '23:59:59' : '00:00:00'
+  return `${date}T${time}`
+}
+
+/** 将时间戳格式化为本地日期时间（YYYY-MM-DDTHH:mm:ss），避免 UTC 转换导致时区偏移 */
+export function formatLocalDateTime(ts: number): string {
+  const d = new Date(ts)
+  const pad = (n: number) => String(n).padStart(2, '0')
+  return `${d.getFullYear()}-${pad(d.getMonth() + 1)}-${pad(d.getDate())}T${pad(d.getHours())}:${pad(d.getMinutes())}:${pad(d.getSeconds())}`
+}
+
+/** 将时间戳格式化为 yyyy-MM-dd */
+export function formatDateLabel(ts: number): string {
+  const d = new Date(ts)
+  const pad = (n: number) => String(n).padStart(2, '0')
+  return `${d.getFullYear()}-${pad(d.getMonth() + 1)}-${pad(d.getDate())}`
+}
+
+/** 将时间格式化为 HH:mm:ss，用于进度日志前缀 */
+export function formatProgressTime(date: Date): string {
+  const pad = (value: number) => String(value).padStart(2, '0')
+  return `${pad(date.getHours())}:${pad(date.getMinutes())}:${pad(date.getSeconds())}`
+}
diff --git a/frontend/src/views/TransactionList.vue b/frontend/src/views/TransactionList.vue
index 95823ea..7bb60e3 100644
--- a/frontend/src/views/TransactionList.vue
+++ b/frontend/src/views/TransactionList.vue
@@ -1,15 +1,15 @@
 <script setup lang="ts">
 // 收支记录管理组件：展示交易记录列表（分页），支持新增、编辑、删除、多条件筛选
-import { ref, onMounted, onBeforeUnmount, computed, h, watch } from 'vue'
+import { ref, onMounted, computed, h, watch } from 'vue'
 import { useI18n } from 'vue-i18n'
 import { useRouter } from 'vue-router'
-import { useMessage, useDialog, NButton, NSpace, NDataTable, NTag, NModal, NForm, NFormItem, NInput, NInputNumber, NSelect, NDatePicker, NPagination, NCard, NSwitch, NIcon, NPopover, NAutoComplete, NAlert, NDivider, NUpload, NUploadDragger, NTabs, NTabPane, NColorPicker } from 'naive-ui'
-import { EyeOutline, EyeOffOutline, SparklesOutline, RefreshOutline, CloudUploadOutline, CheckmarkCircleOutline, StatsChartOutline } from '@vicons/ionicons5'
-import type { DataTableColumns, UploadFileInfo } from 'naive-ui'
-import { getTransactionPage, createTransaction, updateTransaction, deleteTransaction, exportTransaction, toggleTransactionStats, toggleRemarkHidden, batchUpdateCategory, batchTags, getChannels, batchDeleteTransactions, batchCreateTransactions } from '../api/transaction'
-import { getAiConfig, suggestByAi, suggestOneByAi, applyAiSuggestions, queryByAi, parseRecordByAi, parseCategoryByAi, parseTagByAi, parseChannelByAi } from '../api/ai'
+import { useMessage, useDialog, NButton, NSpace, NDataTable, NTag, NModal, NForm, NFormItem, NInput, NInputNumber, NSelect, NDatePicker, NPagination, NCard, NSwitch, NIcon, NPopover, NAutoComplete, NDivider, NColorPicker } from 'naive-ui'
+import { EyeOutline, EyeOffOutline, SparklesOutline, RefreshOutline, StatsChartOutline } from '@vicons/ionicons5'
+import type { DataTableColumns } from 'naive-ui'
+import { getTransactionPage, createTransaction, updateTransaction, deleteTransaction, exportTransaction, toggleTransactionStats, toggleRemarkHidden, getChannels, batchDeleteTransactions } from '../api/transaction'
+import { suggestByAi, suggestOneByAi, queryByAi, parseCategoryByAi, parseTagByAi, parseChannelByAi } from '../api/ai'
 import { createChannel } from '../api/channel'
-import type { AiSuggestion, AiQueryResult, AiRecordResult, AiRecordImageResult } from '../api/ai'
+import type { AiSuggestion, AiQueryResult, AiRecordResult } from '../api/ai'
 import { getExcludedDisplayStyle, getShowHiddenData } from '../api/setting'
 import { getCategoryList, createCategory } from '../api/category'
 import { getTagList, createTag } from '../api/tag'
@@ -20,10 +20,14 @@ import { useStringPreference } from '../composables/usePreference'
 import { usePageSizeOptions } from '../composables/usePageSizeOptions'
 import { useTablePageSize } from '../composables/useTablePageSize'
 import { readTablePageSize, writeTablePageSize } from '../utils/tablePageSizePrefs'
-import { openSse } from '../utils/sse'
 import { STORAGE_KEYS } from '../utils/storageKeys'
 import { loadTransactionFilterPrefs, saveTransactionFilterPrefs } from '../utils/transactionFilterPrefs'
+import { formatIsoBoundary as formatTimestamp, formatLocalDateTime, formatDateLabel } from '../utils/datetime'
+import { aiEnabled, ensureAiEnabledLoaded } from '../composables/useAiEnabled'
 import EmojiPicker from '../components/EmojiPicker.vue'
+import AiRecordModal from '../components/AiRecordModal.vue'
+import AiSuggestModal from '../components/AiSuggestModal.vue'
+import TransactionBatchModal from '../components/TransactionBatchModal.vue'
 import BillImportModal from './BillImportModal.vue'
 import TransactionDetailModal from '../components/TransactionDetailModal.vue'
 import TransactionRelationEditorModal from '../components/TransactionRelationEditorModal.vue'
@@ -73,27 +77,6 @@ interface TagOption {
   color: string
 }
 
-/** 图片记账结果编辑行 */
-interface AiRecordEditRow {
-  key: number
-  type: string
-  amount: number | null
-  categoryId: number | null
-  channel: string
-  remark: string
-  transactionTime: number
-  includeInStats: boolean
-  tagIds: number[]
-  /** 模型提取的原始字段 JSON 文本，导入时写入交易记录的原始数据 */
-  rawData: string | null
-  /** 来源图片序号（从 1 开始） */
-  imageIndex: number | null
-  /** 来源图片ID，导入时用于关联图片 */
-  imageId: number | null
-  /** 是否疑似重复（默认不勾选，可手动勾选强制导入） */
-  duplicate: boolean
-}
-
 // 列表数据和分页状态
 const transactions = ref<TransactionItem[]>([]) // 交易记录列表
 const total = ref(0) // 总记录数
@@ -149,7 +132,6 @@ const showRelationModal = ref(false) // 关系查看弹窗显示状态
 const relationTransaction = ref<TransactionItem | null>(null) // 当前查看关系的账单
 const showBatchModal = ref(false) // 批量设置分类弹窗显示状态
 const showAiModal = ref(false) // AI 建议弹窗显示状态
-const aiEnabled = ref(false) // AI 建议是否启用
 const aiLoading = ref(false) // AI 建议生成状态
 const aiFormLoading = ref(false) // 编辑弹窗内 AI 推荐状态
 /** AI 建议范围偏好存储键 */
@@ -195,63 +177,21 @@ const newTagColorSwatches = [
   '#18a058', '#2080f0', '#f0a020', '#d03050', '#7c3aed', '#13c2c2',
   '#eb2f96', '#fa8c16', '#2f54eb', '#52c41a', '#8c8c8c', '#000000',
 ]
-const aiApplying = ref(false) // AI 建议应用状态
 const aiSuggestions = ref<AiSuggestion[]>([]) // AI 建议列表
-const checkedAiRowKeys = ref<number[]>([]) // AI 建议弹窗中已勾选的代表记录ID
 const aiQuerying = ref(false) // AI 查询解析状态
 const aiQueryResult = ref<AiQueryResult | null>(null) // AI 查询解析结果
 const showAiQueryModal = ref(false) // AI 智能查询弹窗显示状态
 const showAiRecordModal = ref(false) // AI 记账弹窗显示状态
-const aiRecordText = ref('') // AI 记账输入
-const aiRecording = ref(false) // AI 记账解析状态
-/** AI 记账方式偏好存储键（参考邮箱页 Tab 记忆） */
-const AI_RECORD_TAB_KEY = STORAGE_KEYS.transactionAiRecordTab
-
-// AI 记账方式：文字/图片（记忆用户偏好，非法值回退文字记账）
-const aiRecordTab = useStringPreference(AI_RECORD_TAB_KEY, 'text', {
-  validate: (value) => value === 'text' || value === 'image',
-})
-
 /** AI 查询历史与浮窗位置尺寸存储键 */
 const AI_QUERY_HISTORY_KEY = STORAGE_KEYS.transactionAiQueryHistory
 const AI_QUERY_WINDOW_KEY = STORAGE_KEYS.transactionAiQueryWindow
-/** 图片记账单次最多上传的图片数量 */
-const MAX_AI_RECORD_IMAGES = 5
-const aiRecordFileList = ref<UploadFileInfo[]>([]) // 图片记账上传文件列表
-const aiRecordFiles = ref<File[]>([]) // 待识别的图片文件（最多 MAX_AI_RECORD_IMAGES 张）
-const aiRecordHint = ref('') // 图片识别补充说明
-const aiRecordingImage = ref(false) // 图片识别状态
-const showAiRecordResultModal = ref(false) // 图片记账结果弹窗显示状态
-const aiRecordSummary = ref('') // 图片识别摘要
-const aiRecordRows = ref<AiRecordEditRow[]>([]) // 图片识别结果行（可编辑）
-const checkedAiRecordKeys = ref<number[]>([]) // 图片识别结果勾选的行
-const aiRecordImporting = ref(false) // 图片记账导入状态
-const aiRecordProgress = ref<{ time: string; text: string }[]>([]) // 图片识别进度日志（含接收时间）
-let aiRecordStreamController: AbortController | null = null // 图片识别 SSE 连接控制器
-const showRawModal = ref(false) // 原始账单数据弹窗显示状态
-const rawDataText = ref('') // 格式化后的原始账单数据文本
-const batchExpenseCategoryId = ref<number | null>(null) // 批量设置的支出分类
-const batchIncomeCategoryId = ref<number | null>(null) // 批量设置的收入分类
-const batchIncludeInStats = ref<'null' | 'true' | 'false'>('null') // 批量设置的计入统计
-const batchAddTagIds = ref<number[]>([]) // 批量添加的标签
-const batchRemoveTagIds = ref<number[]>([]) // 批量移除的标签
-const batching = ref(false) // 批量设置提交状态
 // 一键设置目标记录快照：有勾选时取勾选记录，否则取当前表格展示的记录
 const batchTargets = ref<TransactionItem[]>([])
 // 目标记录是否来自勾选，用于作用范围提示文案
 const batchFromSelection = ref(false)
 // 目标记录ID列表
 const batchTargetIds = computed(() => batchTargets.value.map((tx) => tx.id))
-// 一键设置目标中是否包含收入/支出记录，用于按需展示批量分类项
-const hasIncomeRecords = computed(() => batchTargets.value.some((tx) => tx.type === 'INCOME'))
-const hasExpenseRecords = computed(() => batchTargets.value.some((tx) => tx.type === 'EXPENSE'))
 
-// 批量设置计入统计选项
-const batchStatsOptions = computed(() => [
-  { label: t('transaction.batchStats.keep'), value: 'null' },
-  { label: t('transaction.batchStats.include'), value: 'true' },
-  { label: t('transaction.batchStats.exclude'), value: 'false' },
-])
 const editingId = ref<number | null>(null) // 当前编辑的记录 ID（null 表示新增）
 const categories = ref<CategoryOption[]>([]) // 分类选项列表
 const allTags = ref<TagOption[]>([]) // 全部标签（用于筛选、编辑、批量）
@@ -429,22 +369,6 @@ function handleRemarkKeydown(e: KeyboardEvent) {
   }
 }
 
-/** 将时间戳格式化为 ISO 格式的日期时间字符串（YYYY-MM-DDTHH:mm:ss） */
-function formatTimestamp(ts: number, isEnd = false): string {
-  const d = new Date(ts)
-  const pad = (n: number) => String(n).padStart(2, '0')
-  const date = `${d.getFullYear()}-${pad(d.getMonth() + 1)}-${pad(d.getDate())}`
-  const time = isEnd ? '23:59:59' : '00:00:00'
-  return `${date}T${time}`
-}
-
-/** 将时间戳格式化为本地日期时间字符串（YYYY-MM-DDTHH:mm:ss），避免 UTC 转换导致时区偏移 */
-function formatLocalDateTime(ts: number): string {
-  const d = new Date(ts)
-  const pad = (n: number) => String(n).padStart(2, '0')
-  return `${d.getFullYear()}-${pad(d.getMonth() + 1)}-${pad(d.getDate())}T${pad(d.getHours())}:${pad(d.getMinutes())}:${pad(d.getSeconds())}`
-}
-
 /** 分类已选项（多选标签）渲染：图标 + 名称 */
 function renderCategoryTag({ option }: { option: any }) {
   return h('span', null, [
@@ -775,17 +699,6 @@ function onRelationEditorSaved() {
   fetchData()
 }
 
-/** 查看图片记账结果行的原始数据（格式化为缩进 JSON） */
-function handleViewAiRecordRaw(row: AiRecordEditRow) {
-  if (!row.rawData) return
-  try {
-    rawDataText.value = JSON.stringify(JSON.parse(row.rawData), null, 2)
-  } catch (e) {
-    rawDataText.value = row.rawData
-  }
-  showRawModal.value = true
-}
-
 /** 打开新增记录弹窗，重置表单 */
 function handleAdd() {
   editingId.value = null
@@ -954,17 +867,6 @@ async function handleToggleStats(row: TransactionItem, value: boolean) {
   }
 }
 
-/** 加载 AI 启用状态，用于控制批量设置中的入口显示 */
-async function loadAiConfig() {
-  try {
-    const res: any = await getAiConfig()
-    aiEnabled.value = !!res.data.enabled
-  } catch (e) {
-    // 静默处理，AI 入口保持隐藏
-    aiEnabled.value = false
-  }
-}
-
 /** 请求 AI 建议：对当前表格展示的记录生成分类与标签建议 */
 async function handleAiSuggest() {
   if (batchTargetIds.value.length === 0) {
@@ -980,9 +882,9 @@ async function handleAiSuggest() {
       message.warning(t('ai.noSuggestion'))
       return
     }
-    // 默认全选，用户可取消不需要的建议
-    checkedAiRowKeys.value = aiSuggestions.value.map((s) => s.transactionId)
-    message.success(t('ai.aggregated', { groups: aiSuggestions.value.length, count: aiTotalCount.value }))
+    // 默认全选由建议弹窗在打开时处理，这里仅提示聚合结果
+    const total = aiSuggestions.value.reduce((sum, s) => sum + (s.transactionIds?.length || 1), 0)
+    message.success(t('ai.aggregated', { groups: aiSuggestions.value.length, count: total }))
     showBatchModal.value = false
     showAiModal.value = true
   } catch (e: any) {
@@ -1355,387 +1257,33 @@ async function handleCreateChannel() {
   }
 }
 
-/** 一键应用全部 AI 建议：覆盖分类并追加标签 */
-async function handleAiApply() {
-  const selected = new Set(checkedAiRowKeys.value)
-  const chosen = aiSuggestions.value.filter((s) => selected.has(s.transactionId))
-  if (chosen.length === 0) {
-    message.warning(t('ai.applyNone'))
-    return
-  }
-  // 勾选中包含新建分类/标签时，先经用户确认再落库
-  if (aiNewCategoryNames.value.length > 0 || aiNewTagNames.value.length > 0) {
-    const confirmed = await new Promise<boolean>((resolve) => {
-      dialog.warning({
-        title: t('ai.applyNewTitle'),
-        content: t('ai.applyNewConfirm', {
-          categories: aiNewCategoryNames.value.length,
-          tags: aiNewTagNames.value.length,
-        }),
-        positiveText: t('common.confirm'),
-        negativeText: t('common.cancel'),
-        onPositiveClick: () => resolve(true),
-        onNegativeClick: () => resolve(false),
-        onClose: () => resolve(false),
-      })
-    })
-    if (!confirmed) {
-      return
-    }
-  }
-  aiApplying.value = true
-  try {
-    // 仅提交勾选的建议，聚合建议按组展开为逐条记录
-    const payload = chosen.flatMap((s) => {
-      const ids = s.transactionIds?.length ? s.transactionIds : [s.transactionId]
-      return ids.map((id) => ({
-        transactionId: id,
-        categoryId: s.categoryId,
-        newCategoryName: s.newCategoryName,
-        newCategoryIcon: s.newCategoryIcon,
-        tagIds: s.tagIds || [],
-        newTags: s.newTags || [],
-      }))
-    })
-    const res: any = await applyAiSuggestions(payload)
-    message.success(t('ai.applySuccess', { count: res.data }))
-    showAiModal.value = false
-    await fetchData()
-    // 应用过程中可能新建了分类或标签，刷新以保持一致
-    await fetchCategories()
-    await fetchTags()
-  } catch (e: any) {
-    message.error(e.message || t('ai.applyFailed'))
-  } finally {
-    aiApplying.value = false
-  }
-}
-
-/** 打开 AI 记账弹窗 */
+/** 打开 AI 记账弹窗（组件在打开时自行重置内部状态） */
 function handleAiRecordOpen() {
-  if (!aiEnabled.value) {
-    message.warning(t('ai.needConfig'))
-    return
-  }
-  abortAiRecordStream()
-  aiRecordText.value = ''
-  // 沿用上次的记账方式偏好（文字/图片），不强制重置
-  aiRecordFileList.value = []
-  aiRecordFiles.value = []
-  aiRecordHint.value = ''
-  aiRecordProgress.value = []
   showAiRecordModal.value = true
 }
 
-/** 解析自然语言记账并预填新增表单 */
-async function handleAiRecordParse() {
-  const text = aiRecordText.value.trim()
-  if (!text) {
-    message.warning(t('ai.record.emptyInput'))
-    return
-  }
-  aiRecording.value = true
-  try {
-    const res: any = await parseRecordByAi(text)
-    const r: AiRecordResult = res.data
-    editingId.value = null
-    form.value = {
-      categoryId: r.categoryId ?? null,
-      type: r.type || 'EXPENSE',
-      amount: r.amount ?? null,
-      channel: r.channel || '',
-      remark: r.remark || '',
-      transactionTime: r.transactionTime ? new Date(r.transactionTime).getTime() : Date.now(),
-      includeInStats: r.includeInStats ?? true,
-      tagIds: r.tagIds || [],
-    }
-    showAiRecordModal.value = false
-    showModal.value = true
-    if (r.summary) {
-      message.info(r.summary)
-    }
-  } catch (e: any) {
-    message.error(e.message || t('ai.record.failed'))
-  } finally {
-    aiRecording.value = false
-  }
-}
-
-/** 图片记账：设置待识别的图片文件列表（最多 MAX_AI_RECORD_IMAGES 张） */
-function setAiRecordFiles(files: File[]) {
-  const limited = files.slice(0, MAX_AI_RECORD_IMAGES)
-  aiRecordFiles.value = limited
-  aiRecordFileList.value = limited.map((file, index) => ({
-    id: `${Date.now()}-${index}`,
-    name: file.name || `clipboard-${index + 1}.png`,
-    status: 'finished',
-    file,
-  } as UploadFileInfo))
-}
-
-/** 图片记账：处理上传文件变化，最多保留 MAX_AI_RECORD_IMAGES 张 */
-function handleAiRecordFileChange(options: { fileList: UploadFileInfo[] }) {
-  const files = options.fileList
-    .map((item) => item.file)
-    .filter((file): file is File => !!file)
-  setAiRecordFiles(files)
-}
-
-/** 图片记账：追加一张图片（用于多次粘贴累加） */
-function appendAiRecordFile(file: File) {
-  if (aiRecordFiles.value.length >= MAX_AI_RECORD_IMAGES) {
-    message.warning(t('ai.record.maxImages', { count: MAX_AI_RECORD_IMAGES }))
-    return
-  }
-  setAiRecordFiles([...aiRecordFiles.value, file])
-}
-
-/** 图片记账：监听粘贴事件，从剪贴板读取图片（Ctrl+V / ⌘V），支持多次粘贴累加 */
-function handleAiRecordPaste(e: ClipboardEvent) {
-  // 仅在图片记账弹窗打开时接收粘贴
-  if (!showAiRecordModal.value) return
-  const dt = e.clipboardData
-  if (!dt) return
-  for (let i = 0; i < dt.items.length; i++) {
-    const item = dt.items[i]
-    if (item.kind === 'file' && item.type.startsWith('image/')) {
-      const file = item.getAsFile()
-      if (file) {
-        e.preventDefault()
-        appendAiRecordFile(file)
-        aiRecordTab.value = 'image'
-        message.success(t('ai.record.pasteSuccess'))
-      }
-      return
-    }
-  }
-}
-
-/** 图片记账：应用识别结果并打开结果预览 */
-function applyAiRecordImageResult(result: AiRecordImageResult) {
-  const records = result.records || []
-  if (records.length === 0) {
-    message.warning(t('ai.record.noRecord'))
-    return
-  }
-  aiRecordSummary.value = result.summary || ''
-  aiRecordRows.value = records.map((r, index) => ({
-    key: index,
+/** 文字记账解析完成后预填新增表单 */
+function onAiRecordParsed(r: AiRecordResult) {
+  editingId.value = null
+  form.value = {
+    categoryId: r.categoryId ?? null,
     type: r.type || 'EXPENSE',
     amount: r.amount ?? null,
-    categoryId: r.categoryId ?? null,
     channel: r.channel || '',
     remark: r.remark || '',
     transactionTime: r.transactionTime ? new Date(r.transactionTime).getTime() : Date.now(),
     includeInStats: r.includeInStats ?? true,
     tagIds: r.tagIds || [],
-    rawData: r.rawData ?? null,
-    imageIndex: r.imageIndex ?? null,
-    imageId: r.imageId ?? null,
-    duplicate: r.duplicate ?? false,
-  }))
-  // 疑似重复的记录默认不勾选，用户可手动勾选强制导入
-  checkedAiRecordKeys.value = aiRecordRows.value.filter((row) => !row.duplicate).map((row) => row.key)
-  showAiRecordModal.value = false
-  showAiRecordResultModal.value = true
-}
-
-/** 图片记账：中断进行中的识别连接 */
-function abortAiRecordStream() {
-  if (aiRecordStreamController) {
-    aiRecordStreamController.abort()
-    aiRecordStreamController = null
+  }
+  pendingCategory.value = null
+  pendingTag.value = null
+  pendingChannel.value = null
+  showModal.value = true
+  if (r.summary) {
+    message.info(r.summary)
   }
 }
 
-/** 将时间格式化为 HH:mm:ss，用于进度日志前缀 */
-function formatProgressTime(date: Date): string {
-  const pad = (value: number) => String(value).padStart(2, '0')
-  return `${pad(date.getHours())}:${pad(date.getMinutes())}:${pad(date.getSeconds())}`
-}
-
-/** 图片记账：通过 SSE 调用视觉模型识别，实时展示进度 */
-function handleAiRecordParseImage() {
-  if (aiRecordFiles.value.length === 0) {
-    message.warning(t('ai.record.emptyInput'))
-    return
-  }
-  abortAiRecordStream()
-  aiRecordProgress.value = []
-  aiRecordingImage.value = true
-
-  const formData = new FormData()
-  for (const file of aiRecordFiles.value) {
-    formData.append('files', file)
-  }
-  const hint = aiRecordHint.value.trim()
-  if (hint) formData.append('hint', hint)
-
-  aiRecordStreamController = openSse('/api/ai/record/image/stream', {
-    method: 'POST',
-    body: formData,
-    onEvent: (event, data) => {
-      if (event === 'progress') {
-        aiRecordProgress.value.push({ time: formatProgressTime(new Date()), text: data })
-      } else if (event === 'done') {
-        try {
-          applyAiRecordImageResult(JSON.parse(data) as AiRecordImageResult)
-        } catch (e) {
-          message.error(t('ai.record.imageFailed'))
-        }
-      } else if (event === 'failed') {
-        let reason = ''
-        try {
-          reason = JSON.parse(data)?.message || ''
-        } catch (e) {
-          reason = data
-        }
-        aiRecordProgress.value.push({
-          time: formatProgressTime(new Date()),
-          text: reason ? `${t('ai.record.imageFailed')}：${reason}` : t('ai.record.imageFailed'),
-        })
-        message.error(reason || t('ai.record.imageFailed'))
-      }
-    },
-    onError: (e: any) => {
-      message.error(e?.message || t('ai.record.imageFailed'))
-    },
-    onClose: () => {
-      aiRecordingImage.value = false
-      aiRecordStreamController = null
-    },
-  })
-}
-
-/** 关闭 AI 记账弹窗，中断进行中的识别 */
-function handleAiRecordCancel() {
-  abortAiRecordStream()
-  aiRecordingImage.value = false
-  showAiRecordModal.value = false
-}
-
-/** 图片记账：导入勾选的结果行 */
-async function handleAiRecordImport() {
-  const selected = aiRecordRows.value.filter((row) => checkedAiRecordKeys.value.includes(row.key))
-  if (selected.length === 0) {
-    message.warning(t('ai.record.selectAtLeastOne'))
-    return
-  }
-  if (selected.some((row) => !row.amount || row.amount <= 0)) {
-    message.warning(t('transaction.validAmount'))
-    return
-  }
-  aiRecordImporting.value = true
-  try {
-    const res: any = await batchCreateTransactions({
-      records: selected.map((row) => ({
-        categoryId: row.categoryId,
-        type: row.type,
-        amount: row.amount!,
-        channel: row.channel || undefined,
-        remark: row.remark || undefined,
-        transactionTime: formatLocalDateTime(row.transactionTime),
-        includeInStats: row.includeInStats,
-        tagIds: row.tagIds,
-        rawData: row.rawData || undefined,
-        imageId: row.imageId ?? undefined,
-      })),
-    })
-    message.success(t('ai.record.importSuccess', { count: res.data ?? selected.length }))
-    showAiRecordResultModal.value = false
-    await fetchData()
-  } catch (e: any) {
-    message.error(e.message || t('ai.record.importFailed'))
-  } finally {
-    aiRecordImporting.value = false
-  }
-}
-
-/** 图片记账结果表格列（类型、金额、分类、时间、备注可编辑） */
-const aiRecordColumns = computed<DataTableColumns<AiRecordEditRow>>(() => [
-  { type: 'selection' },
-  {
-    title: t('ai.record.col.source'),
-    key: 'imageIndex',
-    width: 80,
-    render: (row) => (row.imageIndex ? t('ai.record.sourceImageLabel', { index: row.imageIndex }) : '-'),
-  },
-  {
-    title: t('ai.record.col.duplicate'),
-    key: 'duplicate',
-    width: 90,
-    render: (row) => (row.duplicate
-      ? h(NTag, { type: 'warning', size: 'small' }, { default: () => t('ai.record.duplicate') })
-      : '-'),
-  },
-  {
-    title: t('ai.record.col.type'),
-    key: 'type',
-    width: 100,
-    render: (row) => h(NSelect, {
-      value: row.type,
-      options: typeOptions.value,
-      size: 'small',
-      onUpdateValue: (value: string) => { row.type = value; row.categoryId = null },
-    }),
-  },
-  {
-    title: t('ai.record.col.amount'),
-    key: 'amount',
-    width: 120,
-    render: (row) => h(NInputNumber, {
-      value: row.amount,
-      min: 0.01,
-      precision: 2,
-      size: 'small',
-      onUpdateValue: (value: number | null) => { row.amount = value },
-    }),
-  },
-  {
-    title: t('ai.record.col.category'),
-    key: 'categoryId',
-    width: 170,
-    render: (row) => h(NSelect, {
-      value: row.categoryId,
-      options: categories.value.filter((c) => c.type === row.type),
-      renderLabel: renderCategoryLabel,
-      filterable: true,
-      clearable: true,
-      size: 'small',
-      onUpdateValue: (value: number | null) => { row.categoryId = value },
-    }),
-  },
-  {
-    title: t('ai.record.col.time'),
-    key: 'transactionTime',
-    width: 180,
-    render: (row) => h(NDatePicker, {
-      value: row.transactionTime,
-      type: 'datetime',
-      size: 'small',
-      onUpdateValue: (value: number | null) => { row.transactionTime = value ?? row.transactionTime },
-    }),
-  },
-  {
-    title: t('ai.record.col.remark'),
-    key: 'remark',
-    render: (row) => h(NInput, {
-      value: row.remark,
-      size: 'small',
-      onUpdateValue: (value: string) => { row.remark = value },
-    }),
-  },
-  {
-    title: t('ai.record.col.rawData'),
-    key: 'rawData',
-    width: 110,
-    render: (row) => (row.rawData
-      ? h(NButton, { size: 'small', quaternary: true, type: 'primary', onClick: () => handleViewAiRecordRaw(row) },
-        { default: () => t('transaction.rawData') })
-      : '-'),
-  },
-])
-
 /** 打开 AI 智能查询弹窗 */
 function handleAiQueryOpen() {
   if (!aiEnabled.value) {
@@ -1819,13 +1367,6 @@ const aiQueryEmpty = computed(() => {
 /** AI 查询示例（浮窗示例下拉） */
 const aiQueryExamples = computed(() => t('ai.query.examples').split('|'))
 
-/** 将时间戳格式化为 yyyy-MM-dd */
-function formatDateLabel(ts: number) {
-  const d = new Date(ts)
-  const pad = (n: number) => String(n).padStart(2, '0')
-  return `${d.getFullYear()}-${pad(d.getMonth() + 1)}-${pad(d.getDate())}`
-}
-
 /** 已激活的筛选条件标签（可单独移除） */
 const activeFilterTags = computed(() => {
   const tags: { key: string; label: string; clear: () => void }[] = []
@@ -1909,116 +1450,6 @@ function applyTagClear(tag: { clear: () => void }) {
   handleSearch()
 }
 
-/** AI 建议行：合并代表交易记录信息用于展示 */
-const aiRows = computed(() =>
-  aiSuggestions.value.map((s) => ({
-    ...s,
-    transaction: transactions.value.find((tx) => tx.id === s.transactionId) || null,
-  })),
-)
-
-/** 已勾选 AI 建议覆盖的记录总数（聚合组按组内记录数累加） */
-const aiTotalCount = computed(() => {
-  const selected = new Set(checkedAiRowKeys.value)
-  return aiSuggestions.value
-    .filter((s) => selected.has(s.transactionId))
-    .reduce((sum, s) => sum + (s.transactionIds?.length || 1), 0)
-})
-
-/** 勾选建议中需要新建的分类名称（去重） */
-const aiNewCategoryNames = computed(() => {
-  const selected = new Set(checkedAiRowKeys.value)
-  const names = new Set<string>()
-  aiSuggestions.value.forEach((s) => {
-    if (selected.has(s.transactionId) && s.newCategoryName) {
-      names.add(s.newCategoryName)
-    }
-  })
-  return Array.from(names)
-})
-
-/** 勾选建议中需要新建的标签名称（去重） */
-const aiNewTagNames = computed(() => {
-  const selected = new Set(checkedAiRowKeys.value)
-  const names = new Set<string>()
-  aiSuggestions.value.forEach((s) => {
-    if (selected.has(s.transactionId) && s.newTags) {
-      s.newTags.forEach((tag) => names.add(tag.name))
-    }
-  })
-  return Array.from(names)
-})
-
-/** AI 建议表格列定义（随语言切换与建议范围响应式更新） */
-const aiColumns = computed<DataTableColumns<any>>(() => {
-  const columns: DataTableColumns<any> = [
-    { type: 'selection' },
-    {
-      title: t('ai.column.record'), key: 'record', minWidth: 200,
-      render: (row) => {
-        const tx = row.transaction
-        if (!tx) return `#${row.transactionId}`
-        const time = tx.transactionTime?.replace('T', ' ').substring(0, 16) || '-'
-        const sign = tx.type === 'INCOME' ? '+' : '-'
-        return h('div', null, [
-          h('div', null, `${time}  ${sign}${tx.amount.toFixed(2)}`),
-          h('div', { style: { color: '#999', fontSize: '12px' } }, tx.remark || '-'),
-        ])
-      },
-    },
-    { title: t('ai.column.count'), key: 'count', width: 90, render: (row) => row.count ?? 1 },
-  ]
-  // 按建议范围展示对应列
-  if (aiScope.value !== 'TAG') {
-    columns.push({
-      title: t('ai.column.category'), key: 'category', minWidth: 150,
-      render: (row) => renderCategoryCell(row),
-    })
-  }
-  if (aiScope.value !== 'CATEGORY') {
-    columns.push({
-      title: t('ai.column.tags'), key: 'tags', minWidth: 180,
-      render: (row) => renderTagsCell(row),
-    })
-  }
-  columns.push({ title: t('ai.column.reason'), key: 'reason', minWidth: 180, ellipsis: { tooltip: true } })
-  return columns
-})
-
-/** 渲染 AI 建议的分类单元格，新建分类带「新建」标记 */
-function renderCategoryCell(row: AiSuggestion) {
-  if (row.newCategoryName) {
-    return h(NSpace, { size: 4, align: 'center', wrap: false }, {
-      default: () => [
-        h(NTag, { size: 'small', type: 'info' }, { default: () => t('ai.newBadge') }),
-        h('span', null, `${row.newCategoryIcon || ''}${row.newCategoryName}`),
-      ],
-    })
-  }
-  return row.categoryName || '-'
-}
-
-/** 渲染 AI 建议的标签单元格，新建标签带「新建」标记并使用建议颜色 */
-function renderTagsCell(row: AiSuggestion) {
-  const items: any[] = []
-  if (row.tagNames && row.tagNames.length > 0) {
-    items.push(...row.tagNames.map((name) => h(NTag, { size: 'small' }, { default: () => name })))
-  }
-  if (row.newTags && row.newTags.length > 0) {
-    items.push(...row.newTags.map((tag) =>
-      h(NTag, { size: 'small', color: { color: tag.color, textColor: '#fff' } }, {
-        default: () => h(NSpace, { size: 2, align: 'center', wrap: false }, {
-          default: () => [
-            h('span', null, t('ai.newBadge')),
-            h('span', null, tag.name),
-          ],
-        }),
-      }),
-    ))
-  }
-  return items.length > 0 ? h(NSpace, { size: 4, wrap: true }, { default: () => items }) : '-'
-}
-
 /** 打开批量设置分类弹窗：有勾选时作用于勾选记录，否则作用于当前表格展示的记录 */
 function handleBatchOpen() {
   // 勾选记录均属于当前页，按ID过滤当前页即可得到目标记录
@@ -2032,48 +1463,15 @@ function handleBatchOpen() {
   }
   batchTargets.value = targets
   batchFromSelection.value = hasSelection
-  batchExpenseCategoryId.value = null
-  batchIncomeCategoryId.value = null
-  batchIncludeInStats.value = 'null'
-  batchAddTagIds.value = []
-  batchRemoveTagIds.value = []
   showBatchModal.value = true
 }
 
-/** 对当前表格展示的记录按类型批量设置分类 */
-async function handleBatchSubmit() {
-  const hasCategoryOrStats = !!(batchExpenseCategoryId.value || batchIncomeCategoryId.value || batchIncludeInStats.value !== 'null')
-  const hasTags = batchAddTagIds.value.length > 0 || batchRemoveTagIds.value.length > 0
-  if (!hasCategoryOrStats && !hasTags) {
-    message.warning(t('transaction.batchNothingSelected'))
-    return
-  }
-  batching.value = true
-  try {
-    const ids = batchTargetIds.value
-    if (hasCategoryOrStats) {
-      await batchUpdateCategory({
-        ids,
-        expenseCategoryId: batchExpenseCategoryId.value,
-        incomeCategoryId: batchIncomeCategoryId.value,
-        includeInStats: batchIncludeInStats.value === 'true' ? true : batchIncludeInStats.value === 'false' ? false : null,
-      })
-    }
-    if (hasTags) {
-      await batchTags({
-        ids,
-        addTagIds: batchAddTagIds.value,
-        removeTagIds: batchRemoveTagIds.value,
-      })
-    }
-    message.success(t('transaction.batchUpdated', { count: ids.length }))
-    showBatchModal.value = false
-    await fetchData()
-  } catch (e: any) {
-    message.error(e.message || t('common.operationFailed'))
-  } finally {
-    batching.value = false
-  }
+/** AI 建议应用完成：刷新列表与分类/标签（应用过程中可能新建） */
+async function onAiSuggestApplied() {
+  showAiModal.value = false
+  await fetchData()
+  await fetchCategories()
+  await fetchTags()
 }
 
 /** 导出中状态，防止重复点击 */
@@ -2129,19 +1527,13 @@ async function doExport() {
 onMounted(() => {
   loadFilterPrefs()
   remarkHistory.load()
-  loadAiConfig()
+  ensureAiEnabledLoaded()
   loadExcludedDisplayStyle()
   loadShowHiddenData()
   fetchCategories()
   fetchTags()
   loadChannels()
   fetchData()
-  // 监听剪贴板粘贴，支持在图片记账弹窗中直接粘贴图片
-  window.addEventListener('paste', handleAiRecordPaste)
-})
-
-onBeforeUnmount(() => {
-  window.removeEventListener('paste', handleAiRecordPaste)
 })
 </script>
 
@@ -2521,177 +1913,39 @@ onBeforeUnmount(() => {
       @changed="fetchData"
     />
 
-    <!-- 原始账单数据弹窗 -->
-    <NModal v-model:show="showRawModal" preset="card" :title="t('transaction.rawDataTitle')" style="width: 640px; max-width: 92vw;">
-      <NInput :value="rawDataText" type="textarea" readonly :autosize="{ minRows: 8, maxRows: 20 }" />
-    </NModal>
-
     <!-- 一键设置弹窗（作用于当前表格展示的记录） -->
-    <NModal v-model:show="showBatchModal" preset="card" :title="t('transaction.batchTitle')" style="width: 480px; max-width: 92vw;">
-      <NForm>
-        <NFormItem :label="t('transaction.batchScope')">
-          <span style="color: #999; font-size: 12px;">
-            {{ batchFromSelection
-              ? t('transaction.batchScopeHintSelected', { count: batchTargets.length })
-              : t('transaction.batchScopeHintPage', { count: batchTargets.length }) }}
-          </span>
-        </NFormItem>
-        <NFormItem v-if="aiEnabled" :label="t('ai.suggestButton')">
-          <div style="display: flex; gap: 8px; width: 100%;">
-            <NSelect v-model:value="aiScope" :options="aiScopeOptions" style="flex: 1;" />
-            <NButton :loading="aiLoading" @click="handleAiSuggest">{{ t('ai.suggestButton') }}</NButton>
-          </div>
-        </NFormItem>
-        <NFormItem v-if="hasExpenseRecords" :label="t('transaction.expenseCategory')">
-          <NSelect
-            v-model:value="batchExpenseCategoryId"
-            :options="categories.filter(c => c.type === 'EXPENSE')"
-            :render-label="renderCategoryLabel"
-            filterable
-            clearable
-            :placeholder="t('transaction.notSetExpense')"
-          />
-        </NFormItem>
-        <NFormItem v-if="hasIncomeRecords" :label="t('transaction.incomeCategory')">
-          <NSelect
-            v-model:value="batchIncomeCategoryId"
-            :options="categories.filter(c => c.type === 'INCOME')"
-            :render-label="renderCategoryLabel"
-            filterable
-            clearable
-            :placeholder="t('transaction.notSetIncome')"
-          />
-        </NFormItem>
-        <NFormItem :label="t('transaction.includeInStats')">
-          <NSelect v-model:value="batchIncludeInStats" :options="batchStatsOptions" />
-        </NFormItem>
-        <NFormItem :label="t('transaction.addTag')">
-          <NSelect v-model:value="batchAddTagIds" :options="tagFilterOptions" multiple clearable filterable :placeholder="t('transaction.notAddTag')" />
-        </NFormItem>
-        <NFormItem :label="t('transaction.removeTag')">
-          <NSelect v-model:value="batchRemoveTagIds" :options="tagFilterOptions" multiple clearable filterable :placeholder="t('transaction.notRemoveTag')" />
-        </NFormItem>
-        <NButton type="primary" block :loading="batching" @click="handleBatchSubmit">{{ t('common.confirm') }}</NButton>
-      </NForm>
-    </NModal>
+    <TransactionBatchModal
+      v-model:show="showBatchModal"
+      v-model:ai-scope="aiScope"
+      :targets="batchTargets"
+      :from-selection="batchFromSelection"
+      :categories="categories"
+      :tag-options="tagFilterOptions"
+      :ai-enabled="aiEnabled"
+      :ai-scope-options="aiScopeOptions"
+      :ai-loading="aiLoading"
+      @suggest="handleAiSuggest"
+      @done="fetchData"
+    />
 
     <!-- AI 建议弹窗（一键应用分类与标签建议） -->
-    <NModal v-if="aiEnabled" v-model:show="showAiModal" preset="card" :title="t('ai.suggestTitle')" style="width: 860px; max-width: 92vw;">
-      <NSpace vertical :size="12">
-        <NAlert type="warning" :show-icon="true">{{ t('ai.applyHint') }}</NAlert>
-        <NDataTable
-          v-model:checked-row-keys="checkedAiRowKeys"
-          :columns="aiColumns"
-          :data="aiRows"
-          :max-height="420"
-          :scroll-x="880"
-          :row-key="(row) => row.transactionId"
-          size="small"
-          :bordered="false"
-        />
-        <NSpace justify="end">
-          <NButton @click="showAiModal = false">{{ t('common.cancel') }}</NButton>
-          <NButton type="primary" :loading="aiApplying" :disabled="checkedAiRowKeys.length === 0" @click="handleAiApply">
-            {{ t('ai.applyAll', { count: aiTotalCount }) }}
-          </NButton>
-        </NSpace>
-      </NSpace>
-    </NModal>
+    <AiSuggestModal
+      v-if="aiEnabled"
+      v-model:show="showAiModal"
+      :suggestions="aiSuggestions"
+      :transactions="transactions"
+      :scope="aiScope"
+      @applied="onAiSuggestApplied"
+    />
 
     <!-- AI 智能记账弹窗（文字 / 图片） -->
-    <NModal v-if="aiEnabled" v-model:show="showAiRecordModal" preset="card" :title="t('ai.record.title')" style="width: 560px; max-width: 92vw;">
-      <NTabs v-model:value="aiRecordTab" type="line" animated>
-        <NTabPane name="text" :tab="t('ai.record.textTab')">
-          <NSpace vertical :size="12">
-            <NAlert type="info" :show-icon="true">{{ t('ai.record.hint') }}</NAlert>
-            <NInput
-              v-model:value="aiRecordText"
-              type="textarea"
-              :autosize="{ minRows: 3, maxRows: 6 }"
-              :placeholder="t('ai.record.placeholder')"
-            />
-            <NSpace justify="end">
-              <NButton @click="showAiRecordModal = false">{{ t('common.cancel') }}</NButton>
-              <NButton type="primary" :loading="aiRecording" @click="handleAiRecordParse">{{ t('ai.record.parse') }}</NButton>
-            </NSpace>
-          </NSpace>
-        </NTabPane>
-        <NTabPane name="image" :tab="t('ai.record.imageTab')">
-          <NSpace vertical :size="12">
-            <NAlert type="info" :show-icon="true">{{ t('ai.record.imageHint') }}</NAlert>
-            <NUpload
-              :file-list="aiRecordFileList"
-              :default-upload="false"
-              :max="MAX_AI_RECORD_IMAGES"
-              multiple
-              accept="image/jpeg,image/png,image/gif,image/webp"
-              @change="handleAiRecordFileChange"
-            >
-              <NUploadDragger>
-                <NIcon size="36" :component="CloudUploadOutline" />
-                <div style="margin-top: 8px;">{{ t('ai.record.upload') }}</div>
-                <div style="margin-top: 4px; font-size: 12px; color: #999;">{{ t('ai.record.uploadTip') }}</div>
-                <div style="margin-top: 4px; font-size: 12px; color: #999;">{{ t('ai.record.pasteHint') }}</div>
-              </NUploadDragger>
-            </NUpload>
-            <NInput v-model:value="aiRecordHint" :placeholder="t('ai.record.placeholder')" />
-            <!-- 识别进度实时日志（SSE 推送） -->
-            <div v-if="aiRecordProgress.length > 0" class="ai-progress">
-              <div class="ai-progress-title">
-                <NIcon :component="SparklesOutline" />
-                <span>{{ t('ai.record.progressTitle') }}</span>
-              </div>
-              <div class="ai-progress-list">
-                <div
-                  v-for="(item, index) in aiRecordProgress"
-                  :key="index"
-                  class="ai-progress-item"
-                  :class="{ 'is-running': index === aiRecordProgress.length - 1 && aiRecordingImage }"
-                >
-                  <NIcon
-                    class="ai-progress-icon"
-                    :component="index === aiRecordProgress.length - 1 && aiRecordingImage ? RefreshOutline : CheckmarkCircleOutline"
-                  />
-                  <span class="ai-progress-time">{{ item.time }}</span>
-                  <span class="ai-progress-text">{{ item.text }}</span>
-                </div>
-              </div>
-            </div>
-            <NSpace justify="end">
-              <NButton @click="handleAiRecordCancel">{{ t('common.cancel') }}</NButton>
-              <NButton type="primary" :loading="aiRecordingImage" :disabled="aiRecordFiles.length === 0 || aiRecordingImage" @click="handleAiRecordParseImage">
-                {{ t('ai.record.parseImage') }}
-              </NButton>
-            </NSpace>
-          </NSpace>
-        </NTabPane>
-      </NTabs>
-    </NModal>
-
-    <!-- 图片记账结果弹窗 -->
-    <NModal v-if="aiEnabled" v-model:show="showAiRecordResultModal" preset="card" :title="t('ai.record.resultTitle')" style="width: 960px; max-width: 96vw;">
-      <NSpace vertical :size="12">
-        <NAlert type="info" :show-icon="true">
-          {{ aiRecordSummary || t('ai.record.resultHint') }}
-        </NAlert>
-        <NDataTable
-          v-model:checked-row-keys="checkedAiRecordKeys"
-          :columns="aiRecordColumns"
-          :data="aiRecordRows"
-          :row-key="(row) => row.key"
-          :max-height="420"
-          :scroll-x="900"
-          size="small"
-          :bordered="false"
-        />
-        <NSpace justify="end">
-          <NButton @click="showAiRecordResultModal = false">{{ t('common.cancel') }}</NButton>
-          <NButton type="primary" :loading="aiRecordImporting" :disabled="checkedAiRecordKeys.length === 0" @click="handleAiRecordImport">
-            {{ t('ai.record.importSelected', { count: checkedAiRecordKeys.length }) }}
-          </NButton>
-        </NSpace>
-      </NSpace>
-    </NModal>
+    <AiRecordModal
+      v-if="aiEnabled"
+      v-model:show="showAiRecordModal"
+      :categories="categories"
+      @parsed="onAiRecordParsed"
+      @imported="fetchData"
+    />
 
     <!-- AI 智能查询浮窗（非模态、可拖拽缩放、多行输入） -->
     <AiQueryWindow
@@ -2752,60 +2006,4 @@ onBeforeUnmount(() => {
 :deep(.excluded-row .remark-text) {
   text-decoration: line-through;
 }
-/* 图片识别进度：浅色卡片 + 步骤列表 */
-.ai-progress {
-  background: #f7f9fc;
-  border: 1px solid #eef1f6;
-  border-radius: 8px;
-  padding: 10px 12px;
-}
-.ai-progress-title {
-  display: flex;
-  align-items: center;
-  gap: 6px;
-  margin-bottom: 8px;
-  font-size: 12px;
-  font-weight: 600;
-  color: #666;
-}
-.ai-progress-list {
-  display: flex;
-  flex-direction: column;
-  gap: 6px;
-  max-height: 180px;
-  overflow-y: auto;
-}
-.ai-progress-item {
-  display: flex;
-  align-items: flex-start;
-  gap: 6px;
-  font-size: 13px;
-  line-height: 1.5;
-  color: #555;
-}
-.ai-progress-icon {
-  margin-top: 2px;
-  flex-shrink: 0;
-  color: #18a058;
-}
-/* 最新一条处理中时用蓝色旋转图标 */
-.ai-progress-item.is-running .ai-progress-icon {
-  color: #2080f0;
-  animation: ai-progress-spin 1s linear infinite;
-}
-.ai-progress-time {
-  flex-shrink: 0;
-  margin-top: 1px;
-  font-family: 'SFMono-Regular', Consolas, 'Liberation Mono', Menlo, monospace;
-  font-size: 12px;
-  color: #a0a4ab;
-}
-.ai-progress-text {
-  word-break: break-all;
-}
-@keyframes ai-progress-spin {
-  to {
-    transform: rotate(360deg);
-  }
-}
 </style>
diff --git a/src/main/java/cn/rosercode/ledgerly/exporter/TransactionExportAssembler.java b/src/main/java/cn/rosercode/ledgerly/exporter/TransactionExportAssembler.java
new file mode 100644
index 0000000..ecf2a3f
--- /dev/null
+++ b/src/main/java/cn/rosercode/ledgerly/exporter/TransactionExportAssembler.java
@@ -0,0 +1,81 @@
+package cn.rosercode.ledgerly.exporter;
+
+import java.time.format.DateTimeFormatter;
+import java.util.Map;
+
+import org.springframework.stereotype.Component;
+
+import cn.rosercode.ledgerly.entity.Category;
+import cn.rosercode.ledgerly.entity.Transaction;
+import cn.rosercode.ledgerly.enums.ChannelType;
+import cn.rosercode.ledgerly.enums.TransactionType;
+import cn.rosercode.ledgerly.vo.TransactionExportVO;
+
+/**
+ * 交易记录导出视图组装器。
+ *
+ * <p>将交易实体与关联分类转换为导出视图对象，并处理类型文案、金额格式化、
+ * 渠道本地化与隐藏备注占位。</p>
+ *
+ * @date 2026-10-09 10:55:53
+ */
+@Component
+public class TransactionExportAssembler {
+
+    /** 备注被隐藏时在导出文件中使用的占位符 */
+    private static final String REMARK_HIDDEN_PLACEHOLDER = "******";
+
+    /**
+     * 将交易实体和关联分类转换为导出视图对象。
+     *
+     * @param t            交易实体
+     * @param category     关联的分类实体（可为 null）
+     * @param channelNames 自定义渠道「编码 → 名称」映射
+     * @return 交易导出视图对象
+     */
+    public TransactionExportVO toExportVO(Transaction t, Category category, Map<String, String> channelNames) {
+        TransactionExportVO vo = new TransactionExportVO();
+        Boolean include = t.getIncludeInStats() == null ? Boolean.TRUE : t.getIncludeInStats();
+        if (include) {
+            vo.setType(TransactionType.labelOf(t.getType()));
+        } else {
+            vo.setType("不计入统计");
+        }
+        vo.setCategoryName(category != null ? category.getName() : "");
+        vo.setAmount(String.format("%.2f", t.getAmount()));
+        vo.setChannel(resolveChannelLabel(t.getChannel(), channelNames));
+        // 备注被标记为隐藏时，导出同样以占位符替代，避免泄露
+        if (Boolean.TRUE.equals(t.getRemarkHidden())) {
+            vo.setRemark(REMARK_HIDDEN_PLACEHOLDER);
+        } else {
+            vo.setRemark(t.getRemark() != null ? t.getRemark() : "");
+        }
+        vo.setTransactionTime(t.getTransactionTime() != null
+                ? t.getTransactionTime().format(DateTimeFormatter.ofPattern("yyyy-MM-dd HH:mm:ss"))
+                : "");
+        vo.setIncludeInStats(include ? "是" : "否");
+        return vo;
+    }
+
+    /**
+     * 将交易渠道编码转换为中文标签，优先取用户自定义渠道名称。
+     *
+     * @param code         交易渠道编码
+     * @param channelNames 自定义渠道「编码 → 名称」映射
+     * @return 中文标签
+     */
+    private String resolveChannelLabel(String code, Map<String, String> channelNames) {
+        if (code == null) {
+            return "";
+        }
+        String custom = channelNames.get(code);
+        if (custom != null) {
+            return custom;
+        }
+        // 兼容历史 BANK 渠道
+        if ("BANK".equals(code)) {
+            return "银行卡";
+        }
+        return ChannelType.labelOf(code);
+    }
+}
diff --git a/src/main/java/cn/rosercode/ledgerly/service/impl/TransactionBatchService.java b/src/main/java/cn/rosercode/ledgerly/service/impl/TransactionBatchService.java
new file mode 100644
index 0000000..e52fa52
--- /dev/null
+++ b/src/main/java/cn/rosercode/ledgerly/service/impl/TransactionBatchService.java
@@ -0,0 +1,237 @@
+package cn.rosercode.ledgerly.service.impl;
+
+import java.util.List;
+import java.util.Set;
+import java.util.stream.Collectors;
+
+import com.baomidou.mybatisplus.core.conditions.query.LambdaQueryWrapper;
+import com.baomidou.mybatisplus.core.conditions.update.LambdaUpdateWrapper;
+import lombok.extern.slf4j.Slf4j;
+import org.springframework.stereotype.Service;
+import org.springframework.transaction.annotation.Transactional;
+
+import cn.rosercode.ledgerly.common.BusinessException;
+import cn.rosercode.ledgerly.dto.BatchCategoryRequest;
+import cn.rosercode.ledgerly.dto.BatchTagRequest;
+import cn.rosercode.ledgerly.entity.Category;
+import cn.rosercode.ledgerly.entity.Transaction;
+import cn.rosercode.ledgerly.entity.TransactionTag;
+import cn.rosercode.ledgerly.enums.TransactionType;
+import cn.rosercode.ledgerly.mapper.CategoryMapper;
+import cn.rosercode.ledgerly.mapper.TransactionMapper;
+import cn.rosercode.ledgerly.mapper.TransactionTagMapper;
+import cn.rosercode.ledgerly.service.TransactionGroupService;
+
+/**
+ * 交易记录批量操作组件。
+ *
+ * <p>承载批量删除、批量设置分类/计入统计与批量设置标签，均按当前用户隔离。</p>
+ *
+ * @date 2026-10-09 10:55:53
+ */
+@Service
+@Slf4j
+public class TransactionBatchService {
+
+    private final TransactionMapper transactionMapper;
+    private final CategoryMapper categoryMapper;
+    private final TransactionTagMapper transactionTagMapper;
+    private final TransactionGroupService transactionGroupService;
+    private final TransactionTagWriter tagWriter;
+
+    public TransactionBatchService(TransactionMapper transactionMapper,
+                                   CategoryMapper categoryMapper,
+                                   TransactionTagMapper transactionTagMapper,
+                                   TransactionGroupService transactionGroupService,
+                                   TransactionTagWriter tagWriter) {
+        this.transactionMapper = transactionMapper;
+        this.categoryMapper = categoryMapper;
+        this.transactionTagMapper = transactionTagMapper;
+        this.transactionGroupService = transactionGroupService;
+        this.tagWriter = tagWriter;
+    }
+
+    /**
+     * 仅删除归属当前用户的记录，先清理标签关联再批量删除，返回实际删除数。
+     *
+     * @param userId 用户ID
+     * @param ids    待删除记录ID列表
+     * @return 实际删除的记录数
+     */
+    @Transactional
+    public int batchDelete(Long userId, List<Long> ids) {
+        if (ids == null || ids.isEmpty()) {
+            return 0;
+        }
+        // 仅保留属于当前用户的记录ID
+        List<Long> ownedIds = transactionMapper.selectList(new LambdaQueryWrapper<Transaction>()
+                        .select(Transaction::getId)
+                        .eq(Transaction::getUserId, userId)
+                        .in(Transaction::getId, ids))
+                .stream()
+                .map(Transaction::getId)
+                .collect(Collectors.toList());
+        if (ownedIds.isEmpty()) {
+            return 0;
+        }
+        // 先清理标签关联，再批量删除记录
+        tagWriter.deleteByTransactionIds(ownedIds);
+        transactionGroupService.removeTransactionFromGroups(userId, ownedIds);
+        int deleted = transactionMapper.deleteByIds(ownedIds);
+        log.info("批量删除交易记录: userId={}, 请求={}, 实际={}", userId, ids.size(), deleted);
+        return deleted;
+    }
+
+    /**
+     * 按交易类型分别批量设置分类：仅更新与所选分类类型一致、且属于当前用户的记录。
+     *
+     * @param userId  用户ID
+     * @param request 批量设置请求
+     * @return 实际更新的记录数
+     */
+    @Transactional
+    public int batchUpdateCategory(Long userId, BatchCategoryRequest request) {
+        List<Long> ids = request.getIds();
+        if (ids == null || ids.isEmpty()) {
+            throw new BusinessException("请至少选择一条记录");
+        }
+        if (ids.size() > 1000) {
+            throw new BusinessException("单次最多更新1000条记录");
+        }
+
+        // 分类与计入统计均为可选，仅在提供分类时校验归属与类型
+        Category expenseCategory = request.getExpenseCategoryId() == null ? null
+                : requireCategory(userId, request.getExpenseCategoryId(), TransactionType.EXPENSE.name());
+        Category incomeCategory = request.getIncomeCategoryId() == null ? null
+                : requireCategory(userId, request.getIncomeCategoryId(), TransactionType.INCOME.name());
+        Boolean includeInStats = request.getIncludeInStats();
+        if (expenseCategory == null && incomeCategory == null && includeInStats == null) {
+            throw new BusinessException("请至少选择分类或计入统计");
+        }
+
+        // 查询待更新记录，按交易类型拆分ID，避免类型不匹配的更新
+        List<Transaction> transactions = transactionMapper.selectList(new LambdaQueryWrapper<Transaction>()
+                .select(Transaction::getId, Transaction::getType)
+                .eq(Transaction::getUserId, userId)
+                .in(Transaction::getId, ids));
+        List<Long> expenseIds = transactions.stream()
+                .filter(t -> TransactionType.EXPENSE.name().equals(t.getType()))
+                .map(Transaction::getId)
+                .collect(Collectors.toList());
+        List<Long> incomeIds = transactions.stream()
+                .filter(t -> TransactionType.INCOME.name().equals(t.getType()))
+                .map(Transaction::getId)
+                .collect(Collectors.toList());
+
+        // 按类型分组，同组内一次写入分类与计入统计，避免重复计数
+        int updated = 0;
+        updated += batchUpdate(userId, expenseIds, expenseCategory, includeInStats);
+        updated += batchUpdate(userId, incomeIds, incomeCategory, includeInStats);
+        log.info("批量设置分类: userId={}, 请求={}, 实际={}", userId, ids.size(), updated);
+        return updated;
+    }
+
+    /**
+     * 仅对属于当前用户的记录生效；先移除指定标签，再补充尚未存在的标签。
+     *
+     * @param userId  用户ID
+     * @param request 批量设置标签请求
+     * @return 实际处理的记录数
+     */
+    @Transactional
+    public int batchTags(Long userId, BatchTagRequest request) {
+        List<Long> ids = request.getIds();
+        if (ids == null || ids.isEmpty()) {
+            throw new BusinessException("请至少选择一条记录");
+        }
+        List<Long> addTagIds = tagWriter.validTagIds(userId, request.getAddTagIds());
+        List<Long> removeTagIds = tagWriter.validTagIds(userId, request.getRemoveTagIds());
+        if (addTagIds.isEmpty() && removeTagIds.isEmpty()) {
+            throw new BusinessException("请至少选择要添加或移除的标签");
+        }
+
+        // 仅处理属于当前用户的记录
+        List<Long> validIds = transactionMapper.selectList(new LambdaQueryWrapper<Transaction>()
+                        .select(Transaction::getId)
+                        .eq(Transaction::getUserId, userId)
+                        .in(Transaction::getId, ids))
+                .stream().map(Transaction::getId).collect(Collectors.toList());
+        if (validIds.isEmpty()) {
+            return 0;
+        }
+
+        // 移除标签关联
+        if (!removeTagIds.isEmpty()) {
+            transactionTagMapper.delete(new LambdaQueryWrapper<TransactionTag>()
+                    .in(TransactionTag::getTransactionId, validIds)
+                    .in(TransactionTag::getTagId, removeTagIds));
+        }
+        // 添加标签关联，跳过已存在的组合
+        if (!addTagIds.isEmpty()) {
+            List<TransactionTag> existing = transactionTagMapper.selectList(new LambdaQueryWrapper<TransactionTag>()
+                    .in(TransactionTag::getTransactionId, validIds)
+                    .in(TransactionTag::getTagId, addTagIds));
+            Set<String> existingKeys = existing.stream()
+                    .map(rel -> rel.getTransactionId() + ":" + rel.getTagId())
+                    .collect(Collectors.toSet());
+            for (Long transactionId : validIds) {
+                for (Long tagId : addTagIds) {
+                    if (existingKeys.contains(transactionId + ":" + tagId)) {
+                        continue;
+                    }
+                    TransactionTag relation = new TransactionTag();
+                    relation.setTransactionId(transactionId);
+                    relation.setTagId(tagId);
+                    transactionTagMapper.insert(relation);
+                }
+            }
+        }
+        log.info("批量设置标签: userId={}, 记录={}, 添加={}, 移除={}",
+                userId, validIds.size(), addTagIds.size(), removeTagIds.size());
+        return validIds.size();
+    }
+
+    /**
+     * 对指定记录批量写入分类与计入统计标记。
+     *
+     * @param userId         用户ID
+     * @param ids            待更新记录ID列表
+     * @param category       目标分类，为 null 时不修改分类
+     * @param includeInStats 计入统计标记，为 null 时不修改
+     * @return 实际更新的记录数
+     */
+    private int batchUpdate(Long userId, List<Long> ids, Category category, Boolean includeInStats) {
+        if (ids.isEmpty() || (category == null && includeInStats == null)) {
+            return 0;
+        }
+        LambdaUpdateWrapper<Transaction> wrapper = new LambdaUpdateWrapper<Transaction>()
+                .eq(Transaction::getUserId, userId)
+                .in(Transaction::getId, ids);
+        if (category != null) {
+            wrapper.set(Transaction::getCategoryId, category.getId());
+        }
+        if (includeInStats != null) {
+            wrapper.set(Transaction::getIncludeInStats, includeInStats);
+        }
+        return transactionMapper.update(null, wrapper);
+    }
+
+    /**
+     * 校验分类是否存在、归属当前用户且类型匹配。
+     *
+     * @param userId     用户ID
+     * @param categoryId 分类ID
+     * @param type       期望的分类类型
+     * @return 分类实体
+     */
+    private Category requireCategory(Long userId, Long categoryId, String type) {
+        Category category = categoryMapper.selectById(categoryId);
+        if (category == null || !category.getUserId().equals(userId)) {
+            throw new BusinessException("分类不存在");
+        }
+        if (!type.equals(category.getType())) {
+            throw new BusinessException("分类与交易类型不匹配");
+        }
+        return category;
+    }
+}
diff --git a/src/main/java/cn/rosercode/ledgerly/service/impl/TransactionQuerySupport.java b/src/main/java/cn/rosercode/ledgerly/service/impl/TransactionQuerySupport.java
new file mode 100644
index 0000000..a1128c1
--- /dev/null
+++ b/src/main/java/cn/rosercode/ledgerly/service/impl/TransactionQuerySupport.java
@@ -0,0 +1,141 @@
+package cn.rosercode.ledgerly.service.impl;
+
+import java.time.LocalDateTime;
+import java.time.format.DateTimeFormatter;
+import java.util.stream.Collectors;
+
+import com.baomidou.mybatisplus.core.conditions.query.LambdaQueryWrapper;
+import org.springframework.stereotype.Component;
+import org.springframework.util.StringUtils;
+
+import cn.rosercode.ledgerly.dto.TransactionQuery;
+import cn.rosercode.ledgerly.entity.Transaction;
+import cn.rosercode.ledgerly.service.UserPreferenceService;
+
+/**
+ * 交易记录查询条件构建组件。
+ *
+ * <p>将分页查询与导出共用的筛选条件拼装逻辑抽取于此，避免两处重复维护：
+ * 包含收支类型、分类（含未分类）、时间范围、渠道、计入统计、金额区间、
+ * 备注关键字、备注隐藏偏好与标签（含标签/无标签/未打标签）。</p>
+ *
+ * @date 2026-10-09 10:55:53
+ */
+@Component
+public class TransactionQuerySupport {
+
+    private final UserPreferenceService userPreferenceService;
+
+    public TransactionQuerySupport(UserPreferenceService userPreferenceService) {
+        this.userPreferenceService = userPreferenceService;
+    }
+
+    /**
+     * 根据查询参数构建交易记录的筛选条件。
+     *
+     * @param userId 用户ID
+     * @param query  查询参数
+     * @return 查询条件包装器
+     */
+    public LambdaQueryWrapper<Transaction> buildQueryWrapper(Long userId, TransactionQuery query) {
+        LambdaQueryWrapper<Transaction> wrapper = new LambdaQueryWrapper<>();
+        wrapper.eq(Transaction::getUserId, userId);
+
+        // 按交易类型筛选（多选）
+        if (query.getTypes() != null && !query.getTypes().isEmpty()) {
+            wrapper.in(Transaction::getType, query.getTypes());
+        }
+        // 按分类ID筛选（多选）；同时勾选「未分类」时与其取并集
+        boolean hasCategoryIds = query.getCategoryIds() != null && !query.getCategoryIds().isEmpty();
+        boolean uncategorized = Boolean.TRUE.equals(query.getUncategorized());
+        if (hasCategoryIds && uncategorized) {
+            wrapper.and(w -> w.in(Transaction::getCategoryId, query.getCategoryIds())
+                    .or().isNull(Transaction::getCategoryId));
+        } else if (hasCategoryIds) {
+            wrapper.in(Transaction::getCategoryId, query.getCategoryIds());
+        } else if (uncategorized) {
+            wrapper.isNull(Transaction::getCategoryId);
+        }
+        // 按起始时间筛选
+        if (StringUtils.hasText(query.getStartTime())) {
+            wrapper.ge(Transaction::getTransactionTime,
+                    LocalDateTime.parse(query.getStartTime(), DateTimeFormatter.ISO_LOCAL_DATE_TIME));
+        }
+        // 按结束时间筛选
+        if (StringUtils.hasText(query.getEndTime())) {
+            wrapper.le(Transaction::getTransactionTime,
+                    LocalDateTime.parse(query.getEndTime(), DateTimeFormatter.ISO_LOCAL_DATE_TIME));
+        }
+        // 按交易渠道筛选（多选）
+        if (query.getChannels() != null && !query.getChannels().isEmpty()) {
+            wrapper.in(Transaction::getChannel, query.getChannels());
+        }
+        // 按是否计入统计筛选
+        if (query.getIncludeInStats() != null) {
+            wrapper.eq(Transaction::getIncludeInStats, query.getIncludeInStats());
+        }
+        // 按金额区间筛选
+        if (query.getMinAmount() != null) {
+            wrapper.ge(Transaction::getAmount, query.getMinAmount());
+        }
+        if (query.getMaxAmount() != null) {
+            wrapper.le(Transaction::getAmount, query.getMaxAmount());
+        }
+        // 按备注关键字模糊匹配
+        if (StringUtils.hasText(query.getRemark())) {
+            wrapper.like(Transaction::getRemark, query.getRemark());
+        }
+        // 是否显示已隐藏备注的记录由用户偏好控制，默认不显示
+        if (!userPreferenceService.getShowHiddenData(userId)) {
+            wrapper.and(w -> w.isNull(Transaction::getRemarkHidden)
+                    .or().eq(Transaction::getRemarkHidden, false));
+        }
+        // 按标签筛选：命中任一选中标签、有任意标签，或筛选无任何标签的记录（多条件取并集）
+        boolean hasTagIds = query.getTagIds() != null && !query.getTagIds().isEmpty();
+        boolean untagged = Boolean.TRUE.equals(query.getUntagged());
+        boolean tagged = Boolean.TRUE.equals(query.getTagged());
+        if (hasTagIds || untagged || tagged) {
+            wrapper.and(w -> {
+                boolean appended = false;
+                if (hasTagIds) {
+                    w.inSql(Transaction::getId, "SELECT transaction_id FROM t_transaction_tag WHERE tag_id IN ("
+                            + query.getTagIds().stream().map(String::valueOf).collect(Collectors.joining(",")) + ")");
+                    appended = true;
+                }
+                if (tagged) {
+                    if (appended) {
+                        w.or();
+                    }
+                    w.apply("EXISTS (SELECT 1 FROM t_transaction_tag tt WHERE tt.transaction_id = t_transaction.id)");
+                    appended = true;
+                }
+                if (untagged) {
+                    if (appended) {
+                        w.or();
+                    }
+                    w.apply("NOT EXISTS (SELECT 1 FROM t_transaction_tag tt WHERE tt.transaction_id = t_transaction.id)");
+                }
+            });
+        }
+        return wrapper;
+    }
+
+    /**
+     * 应用排序条件：默认按交易时间降序，支持按交易时间或金额升/降序。
+     *
+     * <p>排序字段与方向均采用白名单，非法值回退为交易时间降序，避免注入风险。</p>
+     *
+     * @param wrapper 查询条件
+     * @param query   查询参数
+     */
+    public void applySort(LambdaQueryWrapper<Transaction> wrapper, TransactionQuery query) {
+        boolean asc = "asc".equalsIgnoreCase(query.getSortOrder());
+        if ("amount".equals(query.getSortField())) {
+            wrapper.orderBy(true, asc, Transaction::getAmount);
+        } else if ("transactionTime".equals(query.getSortField())) {
+            wrapper.orderBy(true, asc, Transaction::getTransactionTime);
+        } else {
+            wrapper.orderByDesc(Transaction::getTransactionTime);
+        }
+    }
+}
diff --git a/src/main/java/cn/rosercode/ledgerly/service/impl/TransactionServiceImpl.java b/src/main/java/cn/rosercode/ledgerly/service/impl/TransactionServiceImpl.java
index eef7b15..433e053 100644
--- a/src/main/java/cn/rosercode/ledgerly/service/impl/TransactionServiceImpl.java
+++ b/src/main/java/cn/rosercode/ledgerly/service/impl/TransactionServiceImpl.java
@@ -1,23 +1,20 @@
 package cn.rosercode.ledgerly.service.impl;
 
 import java.time.LocalDateTime;
-import java.time.format.DateTimeFormatter;
 import java.util.ArrayList;
-import java.util.HashMap;
 import java.util.HashSet;
 import java.util.LinkedHashSet;
 import java.util.List;
 import java.util.Map;
+import java.util.Objects;
 import java.util.Set;
 import java.util.stream.Collectors;
 
 import com.baomidou.mybatisplus.core.conditions.query.LambdaQueryWrapper;
-import com.baomidou.mybatisplus.core.conditions.update.LambdaUpdateWrapper;
 import com.baomidou.mybatisplus.extension.plugins.pagination.Page;
 import lombok.extern.slf4j.Slf4j;
 import org.springframework.stereotype.Service;
 import org.springframework.transaction.annotation.Transactional;
-import org.springframework.util.StringUtils;
 
 import cn.rosercode.ledgerly.common.BusinessException;
 import cn.rosercode.ledgerly.common.PageResult;
@@ -30,72 +27,69 @@ import cn.rosercode.ledgerly.dto.TransactionRequest;
 import cn.rosercode.ledgerly.entity.AiImage;
 import cn.rosercode.ledgerly.entity.AiImageTransaction;
 import cn.rosercode.ledgerly.entity.Category;
-import cn.rosercode.ledgerly.entity.Tag;
 import cn.rosercode.ledgerly.entity.Transaction;
-import cn.rosercode.ledgerly.entity.TransactionGroupItem;
-import cn.rosercode.ledgerly.entity.TransactionTag;
-import cn.rosercode.ledgerly.enums.ChannelType;
-import cn.rosercode.ledgerly.enums.TransactionType;
+import cn.rosercode.ledgerly.exporter.TransactionExportAssembler;
 import cn.rosercode.ledgerly.mapper.AiImageMapper;
 import cn.rosercode.ledgerly.mapper.AiImageTransactionMapper;
 import cn.rosercode.ledgerly.mapper.CategoryMapper;
-import cn.rosercode.ledgerly.mapper.TagMapper;
-import cn.rosercode.ledgerly.mapper.TransactionGroupItemMapper;
 import cn.rosercode.ledgerly.mapper.TransactionMapper;
-import cn.rosercode.ledgerly.mapper.TransactionTagMapper;
 import cn.rosercode.ledgerly.service.ChannelService;
 import cn.rosercode.ledgerly.service.TransactionGroupService;
 import cn.rosercode.ledgerly.service.TransactionService;
-import cn.rosercode.ledgerly.service.UserPreferenceService;
 import cn.rosercode.ledgerly.util.TransactionDedupUtils;
-import cn.rosercode.ledgerly.vo.TagVO;
 import cn.rosercode.ledgerly.vo.TransactionExportVO;
 import cn.rosercode.ledgerly.vo.TransactionVO;
 
 /**
  * 交易记录服务实现类，处理收支记录的分页查询、创建、更新和删除等业务逻辑。
+ *
+ * <p>作为 {@link TransactionService} 的门面，内部委托查询构建、视图富化、标签写入、
+ * 批量操作与导出组装等协作组件，保持对外接口不变。</p>
  */
 @Service
 @Slf4j
 public class TransactionServiceImpl implements TransactionService {
 
-    /** 备注被隐藏时在导出文件中使用的占位符 */
-    private static final String REMARK_HIDDEN_PLACEHOLDER = "******";
+    /** 导出记录数上限，超过时提示缩小筛选范围，避免全量加载导致 OOM */
+    private static final int EXPORT_MAX_ROWS = 10000;
 
     private final TransactionMapper transactionMapper;
     private final CategoryMapper categoryMapper;
-    private final TagMapper tagMapper;
-    private final TransactionTagMapper transactionTagMapper;
     private final AiImageMapper aiImageMapper;
     private final AiImageTransactionMapper aiImageTransactionMapper;
-    private final TransactionGroupItemMapper transactionGroupItemMapper;
     private final ChannelService channelService;
     private final TransactionGroupService transactionGroupService;
-    private final UserPreferenceService userPreferenceService;
     private final VoConverter voConverter;
+    private final TransactionQuerySupport querySupport;
+    private final TransactionVoEnricher enricher;
+    private final TransactionTagWriter tagWriter;
+    private final TransactionBatchService batchService;
+    private final TransactionExportAssembler exportAssembler;
 
     public TransactionServiceImpl(TransactionMapper transactionMapper,
                                   CategoryMapper categoryMapper,
-                                  TagMapper tagMapper,
-                                  TransactionTagMapper transactionTagMapper,
                                   AiImageMapper aiImageMapper,
                                   AiImageTransactionMapper aiImageTransactionMapper,
-                                  TransactionGroupItemMapper transactionGroupItemMapper,
                                   ChannelService channelService,
                                   TransactionGroupService transactionGroupService,
-                                  UserPreferenceService userPreferenceService,
-                                  VoConverter voConverter) {
+                                  VoConverter voConverter,
+                                  TransactionQuerySupport querySupport,
+                                  TransactionVoEnricher enricher,
+                                  TransactionTagWriter tagWriter,
+                                  TransactionBatchService batchService,
+                                  TransactionExportAssembler exportAssembler) {
         this.transactionMapper = transactionMapper;
         this.categoryMapper = categoryMapper;
-        this.tagMapper = tagMapper;
-        this.transactionTagMapper = transactionTagMapper;
         this.aiImageMapper = aiImageMapper;
         this.aiImageTransactionMapper = aiImageTransactionMapper;
-        this.transactionGroupItemMapper = transactionGroupItemMapper;
         this.channelService = channelService;
         this.transactionGroupService = transactionGroupService;
-        this.userPreferenceService = userPreferenceService;
         this.voConverter = voConverter;
+        this.querySupport = querySupport;
+        this.enricher = enricher;
+        this.tagWriter = tagWriter;
+        this.batchService = batchService;
+        this.exportAssembler = exportAssembler;
     }
 
     /**
@@ -106,113 +100,19 @@ public class TransactionServiceImpl implements TransactionService {
      */
     @Override
     public PageResult<TransactionVO> page(Long userId, TransactionQuery query) {
-        LambdaQueryWrapper<Transaction> wrapper = new LambdaQueryWrapper<>();
-        wrapper.eq(Transaction::getUserId, userId);
-
-        // 按交易类型筛选（多选）
-        if (query.getTypes() != null && !query.getTypes().isEmpty()) {
-            wrapper.in(Transaction::getType, query.getTypes());
-        }
-        // 按分类ID筛选（多选）；同时勾选「未分类」时与其取并集
-        boolean hasCategoryIds = query.getCategoryIds() != null && !query.getCategoryIds().isEmpty();
-        boolean uncategorized = Boolean.TRUE.equals(query.getUncategorized());
-        if (hasCategoryIds && uncategorized) {
-            wrapper.and(w -> w.in(Transaction::getCategoryId, query.getCategoryIds())
-                    .or().isNull(Transaction::getCategoryId));
-        } else if (hasCategoryIds) {
-            wrapper.in(Transaction::getCategoryId, query.getCategoryIds());
-        } else if (uncategorized) {
-            wrapper.isNull(Transaction::getCategoryId);
-        }
-        // 按起始时间筛选
-        if (StringUtils.hasText(query.getStartTime())) {
-            wrapper.ge(Transaction::getTransactionTime,
-                    LocalDateTime.parse(query.getStartTime(), DateTimeFormatter.ISO_LOCAL_DATE_TIME));
-        }
-        // 按结束时间筛选
-        if (StringUtils.hasText(query.getEndTime())) {
-            wrapper.le(Transaction::getTransactionTime,
-                    LocalDateTime.parse(query.getEndTime(), DateTimeFormatter.ISO_LOCAL_DATE_TIME));
-        }
-        // 按交易渠道筛选（多选）
-        if (query.getChannels() != null && !query.getChannels().isEmpty()) {
-            wrapper.in(Transaction::getChannel, query.getChannels());
-        }
-        // 按是否计入统计筛选
-        if (query.getIncludeInStats() != null) {
-            wrapper.eq(Transaction::getIncludeInStats, query.getIncludeInStats());
-        }
-        // 按金额区间筛选
-        if (query.getMinAmount() != null) {
-            wrapper.ge(Transaction::getAmount, query.getMinAmount());
-        }
-        if (query.getMaxAmount() != null) {
-            wrapper.le(Transaction::getAmount, query.getMaxAmount());
-        }
-        // 按备注关键字模糊匹配
-        if (StringUtils.hasText(query.getRemark())) {
-            wrapper.like(Transaction::getRemark, query.getRemark());
-        }
-        // 是否显示已隐藏备注的记录由用户偏好控制，默认不显示
-        if (!userPreferenceService.getShowHiddenData(userId)) {
-            wrapper.and(w -> w.isNull(Transaction::getRemarkHidden)
-                    .or().eq(Transaction::getRemarkHidden, false));
-        }
-        // 按标签筛选：命中任一选中标签、有任意标签，或筛选无任何标签的记录（多条件取并集）
-        boolean hasTagIds = query.getTagIds() != null && !query.getTagIds().isEmpty();
-        boolean untagged = Boolean.TRUE.equals(query.getUntagged());
-        boolean tagged = Boolean.TRUE.equals(query.getTagged());
-        if (hasTagIds || untagged || tagged) {
-            wrapper.and(w -> {
-                boolean appended = false;
-                if (hasTagIds) {
-                    w.inSql(Transaction::getId, "SELECT transaction_id FROM t_transaction_tag WHERE tag_id IN ("
-                            + query.getTagIds().stream().map(String::valueOf).collect(Collectors.joining(",")) + ")");
-                    appended = true;
-                }
-                if (tagged) {
-                    if (appended) {
-                        w.or();
-                    }
-                    w.apply("EXISTS (SELECT 1 FROM t_transaction_tag tt WHERE tt.transaction_id = t_transaction.id)");
-                    appended = true;
-                }
-                if (untagged) {
-                    if (appended) {
-                        w.or();
-                    }
-                    w.apply("NOT EXISTS (SELECT 1 FROM t_transaction_tag tt WHERE tt.transaction_id = t_transaction.id)");
-                }
-            });
-        }
-
-        // 应用排序：默认按交易时间降序，支持按交易时间/金额排序
-        applySort(wrapper, query);
+        LambdaQueryWrapper<Transaction> wrapper = querySupport.buildQueryWrapper(userId, query);
+        querySupport.applySort(wrapper, query);
 
         Page<Transaction> page = new Page<>(query.getPage(), query.getSize());
         Page<Transaction> result = transactionMapper.selectPage(page, wrapper);
 
         // 批量查询关联的分类信息，避免 N+1 查询问题
-        List<Long> categoryIds = result.getRecords().stream()
-                .map(Transaction::getCategoryId)
-                .distinct()
-                .collect(Collectors.toList());
-
-        Map<Long, Category> categoryMap = Map.of();
-        if (!categoryIds.isEmpty()) {
-            List<Category> categories = categoryMapper.selectBatchIds(categoryIds);
-            categoryMap = categories.stream().collect(Collectors.toMap(Category::getId, c -> c));
-        }
-
-        // 将交易记录转换为视图对象，并填充分类名称和图标
-        Map<Long, Category> finalCategoryMap = categoryMap;
+        Map<Long, Category> categoryMap = enricher.loadCategoryMap(result.getRecords());
         List<TransactionVO> voList = result.getRecords().stream()
-                .map(t -> voConverter.toTransactionVO(t, finalCategoryMap.get(t.getCategoryId())))
+                .map(t -> voConverter.toTransactionVO(t, categoryMap.get(t.getCategoryId())))
                 .collect(Collectors.toList());
-        // 批量填充标签与来源图片
-        fillTags(voList);
-        fillImages(voList);
-        fillRelationGroupCount(voList);
+        // 批量填充标签、来源图片与关系组数量
+        enricher.enrich(voList);
 
         return new PageResult<>(voList, result.getTotal(), result.getCurrent(), result.getSize());
     }
@@ -242,7 +142,7 @@ public class TransactionServiceImpl implements TransactionService {
         transaction.setIncludeInStats(request.getIncludeInStats() == null ? Boolean.TRUE : request.getIncludeInStats());
         transactionMapper.insert(transaction);
         // 同步标签关联
-        saveTransactionTags(userId, transaction.getId(), request.getTagIds());
+        tagWriter.saveTransactionTags(userId, transaction.getId(), request.getTagIds());
         // 金额属敏感信息，日志仅记录类型，不记录金额
         log.info("新增交易记录: userId={}, id={}, type={}", userId, transaction.getId(), transaction.getType());
     }
@@ -302,8 +202,18 @@ public class TransactionServiceImpl implements TransactionService {
             }
         }
 
+        // 预加载分类，避免循环内逐条查库（N+1）
+        Set<Long> categoryIds = records.stream()
+                .map(TransactionRequest::getCategoryId)
+                .filter(Objects::nonNull)
+                .collect(Collectors.toSet());
+        Map<Long, Category> categoryMap = categoryIds.isEmpty() ? Map.of()
+                : categoryMapper.selectBatchIds(categoryIds).stream()
+                        .collect(Collectors.toMap(Category::getId, c -> c));
+
         List<Long> createdIds = new ArrayList<>();
         List<Long> createdImageIds = new ArrayList<>();
+        List<List<Long>> createdTagIds = new ArrayList<>();
         Set<String> seen = new HashSet<>();
         int skipped = 0;
         for (int i = 0; i < records.size(); i++) {
@@ -317,7 +227,7 @@ public class TransactionServiceImpl implements TransactionService {
             }
             // 分类可选：仅在指定分类时校验归属
             if (record.getCategoryId() != null) {
-                Category category = categoryMapper.selectById(record.getCategoryId());
+                Category category = categoryMap.get(record.getCategoryId());
                 if (category == null || !category.getUserId().equals(userId)) {
                     throw new BusinessException("分类不存在");
                 }
@@ -334,11 +244,14 @@ public class TransactionServiceImpl implements TransactionService {
                     : record.getIncludeInStats());
             transaction.setRawData(record.getRawData());
             transactionMapper.insert(transaction);
-            saveTransactionTags(userId, transaction.getId(), record.getTagIds());
             createdIds.add(transaction.getId());
             createdImageIds.add(recordImageIds.get(i));
+            createdTagIds.add(record.getTagIds());
         }
 
+        // 批量建立标签关联，避免逐条插入
+        tagWriter.insertTags(userId, createdIds, createdTagIds);
+
         // 按每条记录的来源图片建立图片关联
         for (int i = 0; i < createdIds.size(); i++) {
             Long imageId = createdImageIds.get(i);
@@ -387,7 +300,7 @@ public class TransactionServiceImpl implements TransactionService {
         transaction.setIncludeInStats(request.getIncludeInStats() == null ? Boolean.TRUE : request.getIncludeInStats());
         transactionMapper.updateById(transaction);
         // 全量替换标签关联
-        saveTransactionTags(userId, id, request.getTagIds());
+        tagWriter.saveTransactionTags(userId, id, request.getTagIds());
         log.info("更新交易记录: userId={}, id={}", userId, id);
     }
 
@@ -404,8 +317,7 @@ public class TransactionServiceImpl implements TransactionService {
             throw new BusinessException("记录不存在");
         }
         // 先清理标签关联，再删除记录
-        transactionTagMapper.delete(new LambdaQueryWrapper<TransactionTag>()
-                .eq(TransactionTag::getTransactionId, id));
+        tagWriter.deleteByTransactionIds(List.of(id));
         transactionGroupService.removeTransactionFromGroups(userId, List.of(id));
         transactionMapper.deleteById(id);
         log.info("删除交易记录: userId={}, id={}", userId, id);
@@ -413,33 +325,10 @@ public class TransactionServiceImpl implements TransactionService {
 
     /**
      * {@inheritDoc}
-     *
-     * 仅删除归属当前用户的记录，先清理标签关联再批量删除，返回实际删除数。
      */
     @Override
-    @Transactional
     public int batchDelete(Long userId, List<Long> ids) {
-        if (ids == null || ids.isEmpty()) {
-            return 0;
-        }
-        // 仅保留属于当前用户的记录ID
-        List<Long> ownedIds = transactionMapper.selectList(new LambdaQueryWrapper<Transaction>()
-                        .select(Transaction::getId)
-                        .eq(Transaction::getUserId, userId)
-                        .in(Transaction::getId, ids))
-                .stream()
-                .map(Transaction::getId)
-                .collect(Collectors.toList());
-        if (ownedIds.isEmpty()) {
-            return 0;
-        }
-        // 先清理标签关联，再批量删除记录
-        transactionTagMapper.delete(new LambdaQueryWrapper<TransactionTag>()
-                .in(TransactionTag::getTransactionId, ownedIds));
-        transactionGroupService.removeTransactionFromGroups(userId, ownedIds);
-        int deleted = transactionMapper.deleteByIds(ownedIds);
-        log.info("批量删除交易记录: userId={}, 请求={}, 实际={}", userId, ids.size(), deleted);
-        return deleted;
+        return batchService.batchDelete(userId, ids);
     }
 
     /**
@@ -478,445 +367,39 @@ public class TransactionServiceImpl implements TransactionService {
 
     /**
      * {@inheritDoc}
-     *
-     * 按交易类型分别批量设置分类：仅更新与所选分类类型一致、且属于当前用户的记录。
      */
     @Override
-    @Transactional
     public int batchUpdateCategory(Long userId, BatchCategoryRequest request) {
-        List<Long> ids = request.getIds();
-        if (ids == null || ids.isEmpty()) {
-            throw new BusinessException("请至少选择一条记录");
-        }
-        if (ids.size() > 1000) {
-            throw new BusinessException("单次最多更新1000条记录");
-        }
-
-        // 分类与计入统计均为可选，仅在提供分类时校验归属与类型
-        Category expenseCategory = request.getExpenseCategoryId() == null ? null
-                : requireCategory(userId, request.getExpenseCategoryId(), TransactionType.EXPENSE.name());
-        Category incomeCategory = request.getIncomeCategoryId() == null ? null
-                : requireCategory(userId, request.getIncomeCategoryId(), TransactionType.INCOME.name());
-        Boolean includeInStats = request.getIncludeInStats();
-        if (expenseCategory == null && incomeCategory == null && includeInStats == null) {
-            throw new BusinessException("请至少选择分类或计入统计");
-        }
-
-        // 查询待更新记录，按交易类型拆分ID，避免类型不匹配的更新
-        List<Transaction> transactions = transactionMapper.selectList(new LambdaQueryWrapper<Transaction>()
-                .select(Transaction::getId, Transaction::getType)
-                .eq(Transaction::getUserId, userId)
-                .in(Transaction::getId, ids));
-        List<Long> expenseIds = transactions.stream()
-                .filter(t -> TransactionType.EXPENSE.name().equals(t.getType()))
-                .map(Transaction::getId)
-                .collect(Collectors.toList());
-        List<Long> incomeIds = transactions.stream()
-                .filter(t -> TransactionType.INCOME.name().equals(t.getType()))
-                .map(Transaction::getId)
-                .collect(Collectors.toList());
-
-        // 按类型分组，同组内一次写入分类与计入统计，避免重复计数
-        int updated = 0;
-        updated += batchUpdate(userId, expenseIds, expenseCategory, includeInStats);
-        updated += batchUpdate(userId, incomeIds, incomeCategory, includeInStats);
-        log.info("批量设置分类: userId={}, 请求={}, 实际={}", userId, ids.size(), updated);
-        return updated;
-    }
-
-    /**
-     * 对指定记录批量写入分类与计入统计标记
-     *
-     * @param userId         用户ID
-     * @param ids            待更新记录ID列表
-     * @param category       目标分类，为 null 时不修改分类
-     * @param includeInStats 计入统计标记，为 null 时不修改
-     * @return 实际更新的记录数
-     */
-    private int batchUpdate(Long userId, List<Long> ids, Category category, Boolean includeInStats) {
-        if (ids.isEmpty() || (category == null && includeInStats == null)) {
-            return 0;
-        }
-        LambdaUpdateWrapper<Transaction> wrapper = new LambdaUpdateWrapper<Transaction>()
-                .eq(Transaction::getUserId, userId)
-                .in(Transaction::getId, ids);
-        if (category != null) {
-            wrapper.set(Transaction::getCategoryId, category.getId());
-        }
-        if (includeInStats != null) {
-            wrapper.set(Transaction::getIncludeInStats, includeInStats);
-        }
-        return transactionMapper.update(null, wrapper);
+        return batchService.batchUpdateCategory(userId, request);
     }
 
     /**
      * {@inheritDoc}
-     *
-     * 仅对属于当前用户的记录生效；先移除指定标签，再补充尚未存在的标签。
      */
     @Override
-    @Transactional
     public int batchTags(Long userId, BatchTagRequest request) {
-        List<Long> ids = request.getIds();
-        if (ids == null || ids.isEmpty()) {
-            throw new BusinessException("请至少选择一条记录");
-        }
-        List<Long> addTagIds = validTagIds(userId, request.getAddTagIds());
-        List<Long> removeTagIds = validTagIds(userId, request.getRemoveTagIds());
-        if (addTagIds.isEmpty() && removeTagIds.isEmpty()) {
-            throw new BusinessException("请至少选择要添加或移除的标签");
-        }
-
-        // 仅处理属于当前用户的记录
-        List<Long> validIds = transactionMapper.selectList(new LambdaQueryWrapper<Transaction>()
-                        .select(Transaction::getId)
-                        .eq(Transaction::getUserId, userId)
-                        .in(Transaction::getId, ids))
-                .stream().map(Transaction::getId).collect(Collectors.toList());
-        if (validIds.isEmpty()) {
-            return 0;
-        }
-
-        // 移除标签关联
-        if (!removeTagIds.isEmpty()) {
-            transactionTagMapper.delete(new LambdaQueryWrapper<TransactionTag>()
-                    .in(TransactionTag::getTransactionId, validIds)
-                    .in(TransactionTag::getTagId, removeTagIds));
-        }
-        // 添加标签关联，跳过已存在的组合
-        if (!addTagIds.isEmpty()) {
-            List<TransactionTag> existing = transactionTagMapper.selectList(new LambdaQueryWrapper<TransactionTag>()
-                    .in(TransactionTag::getTransactionId, validIds)
-                    .in(TransactionTag::getTagId, addTagIds));
-            Set<String> existingKeys = existing.stream()
-                    .map(rel -> rel.getTransactionId() + ":" + rel.getTagId())
-                    .collect(Collectors.toSet());
-            for (Long transactionId : validIds) {
-                for (Long tagId : addTagIds) {
-                    if (existingKeys.contains(transactionId + ":" + tagId)) {
-                        continue;
-                    }
-                    TransactionTag relation = new TransactionTag();
-                    relation.setTransactionId(transactionId);
-                    relation.setTagId(tagId);
-                    transactionTagMapper.insert(relation);
-                }
-            }
-        }
-        log.info("批量设置标签: userId={}, 记录={}, 添加={}, 移除={}",
-                userId, validIds.size(), addTagIds.size(), removeTagIds.size());
-        return validIds.size();
-    }
-
-    /**
-     * 过滤出属于当前用户的标签ID
-     *
-     * @param userId 用户ID
-     * @param tagIds 待校验的标签ID列表
-     * @return 有效的标签ID列表
-     */
-    private List<Long> validTagIds(Long userId, List<Long> tagIds) {
-        if (tagIds == null || tagIds.isEmpty()) {
-            return List.of();
-        }
-        return tagMapper.selectBatchIds(tagIds).stream()
-                .filter(tag -> tag.getUserId().equals(userId))
-                .map(Tag::getId)
-                .collect(Collectors.toList());
-    }
-
-    /**
-     * 全量替换某条交易记录的标签关联
-     *
-     * @param userId        用户ID
-     * @param transactionId 交易记录ID
-     * @param tagIds        目标标签ID列表，为空表示清空
-     */
-    private void saveTransactionTags(Long userId, Long transactionId, List<Long> tagIds) {
-        transactionTagMapper.delete(new LambdaQueryWrapper<TransactionTag>()
-                .eq(TransactionTag::getTransactionId, transactionId));
-        for (Long tagId : validTagIds(userId, tagIds)) {
-            TransactionTag relation = new TransactionTag();
-            relation.setTransactionId(transactionId);
-            relation.setTagId(tagId);
-            transactionTagMapper.insert(relation);
-        }
-    }
-
-    /**
-     * 批量填充交易视图对象的标签列表
-     *
-     * @param voList 交易视图对象列表
-     */
-    private void fillTags(List<TransactionVO> voList) {
-        if (voList.isEmpty()) {
-            return;
-        }
-        List<Long> transactionIds = voList.stream().map(TransactionVO::getId).collect(Collectors.toList());
-        List<TransactionTag> relations = transactionTagMapper.selectList(new LambdaQueryWrapper<TransactionTag>()
-                .in(TransactionTag::getTransactionId, transactionIds));
-        if (relations.isEmpty()) {
-            return;
-        }
-        List<Long> tagIds = relations.stream().map(TransactionTag::getTagId).distinct().collect(Collectors.toList());
-        Map<Long, Tag> tagMap = tagMapper.selectBatchIds(tagIds).stream()
-                .collect(Collectors.toMap(Tag::getId, tag -> tag));
-        Map<Long, List<TagVO>> tagsByTransaction = new HashMap<>();
-        for (TransactionTag relation : relations) {
-            Tag tag = tagMap.get(relation.getTagId());
-            if (tag == null) {
-                continue;
-            }
-            tagsByTransaction.computeIfAbsent(relation.getTransactionId(), key -> new ArrayList<>())
-                    .add(voConverter.toTagVO(tag));
-        }
-        for (TransactionVO vo : voList) {
-            vo.setTags(tagsByTransaction.getOrDefault(vo.getId(), List.of()));
-        }
-    }
-
-    /**
-     * 批量填充交易视图对象的来源图片ID列表
-     *
-     * @param voList 交易视图对象列表
-     */
-    private void fillImages(List<TransactionVO> voList) {
-        if (voList.isEmpty()) {
-            return;
-        }
-        List<Long> transactionIds = voList.stream().map(TransactionVO::getId).collect(Collectors.toList());
-        List<AiImageTransaction> relations = aiImageTransactionMapper.selectList(
-                new LambdaQueryWrapper<AiImageTransaction>()
-                        .in(AiImageTransaction::getTransactionId, transactionIds));
-        if (relations.isEmpty()) {
-            return;
-        }
-        Map<Long, List<Long>> imagesByTransaction = new HashMap<>();
-        for (AiImageTransaction relation : relations) {
-            imagesByTransaction.computeIfAbsent(relation.getTransactionId(), key -> new ArrayList<>())
-                    .add(relation.getImageId());
-        }
-        for (TransactionVO vo : voList) {
-            vo.setImageIds(imagesByTransaction.getOrDefault(vo.getId(), List.of()));
-        }
-    }
-
-    /**
-     * 批量填充交易视图对象所属的关系组数量
-     *
-     * @param voList 交易视图对象列表
-     */
-    private void fillRelationGroupCount(List<TransactionVO> voList) {
-        if (voList.isEmpty()) {
-            return;
-        }
-        List<Long> transactionIds = voList.stream().map(TransactionVO::getId).collect(Collectors.toList());
-        List<TransactionGroupItem> items = transactionGroupItemMapper.selectList(
-                new LambdaQueryWrapper<TransactionGroupItem>()
-                        .in(TransactionGroupItem::getTransactionId, transactionIds));
-        Map<Long, Long> counts = items.stream()
-                .collect(Collectors.groupingBy(TransactionGroupItem::getTransactionId, Collectors.counting()));
-        for (TransactionVO vo : voList) {
-            vo.setRelationGroupCount(counts.getOrDefault(vo.getId(), 0L).intValue());
-        }
-    }
-
-    /**
-     * 应用排序条件：默认按交易时间降序，支持按交易时间或金额升/降序。
-     *
-     * <p>排序字段与方向均采用白名单，非法值回退为交易时间降序，避免注入风险。</p>
-     *
-     * @param wrapper 查询条件
-     * @param query   查询参数
-     */
-    private void applySort(LambdaQueryWrapper<Transaction> wrapper, TransactionQuery query) {
-        boolean asc = "asc".equalsIgnoreCase(query.getSortOrder());
-        if ("amount".equals(query.getSortField())) {
-            wrapper.orderBy(true, asc, Transaction::getAmount);
-        } else if ("transactionTime".equals(query.getSortField())) {
-            wrapper.orderBy(true, asc, Transaction::getTransactionTime);
-        } else {
-            wrapper.orderByDesc(Transaction::getTransactionTime);
-        }
-    }
-
-    /**
-     * 校验分类是否存在、归属当前用户且类型匹配
-     *
-     * @param userId     用户ID
-     * @param categoryId 分类ID
-     * @param type       期望的分类类型
-     * @return 分类实体
-     */
-    private Category requireCategory(Long userId, Long categoryId, String type) {
-        Category category = categoryMapper.selectById(categoryId);
-        if (category == null || !category.getUserId().equals(userId)) {
-            throw new BusinessException("分类不存在");
-        }
-        if (!type.equals(category.getType())) {
-            throw new BusinessException("分类与交易类型不匹配");
-        }
-        return category;
+        return batchService.batchTags(userId, request);
     }
 
     /**
      * {@inheritDoc}
      *
-     * 根据查询条件导出交易记录，不分页，返回所有匹配的记录。
+     * 根据查询条件导出交易记录，不分页；超过上限时拒绝以避免内存溢出。
      */
     @Override
     public List<TransactionExportVO> export(Long userId, TransactionQuery query) {
-        LambdaQueryWrapper<Transaction> wrapper = new LambdaQueryWrapper<>();
-        wrapper.eq(Transaction::getUserId, userId);
-
-        // 按交易类型筛选（多选）
-        if (query.getTypes() != null && !query.getTypes().isEmpty()) {
-            wrapper.in(Transaction::getType, query.getTypes());
-        }
-        // 按分类ID筛选（多选）；同时勾选「未分类」时与其取并集
-        boolean hasCategoryIds = query.getCategoryIds() != null && !query.getCategoryIds().isEmpty();
-        boolean uncategorized = Boolean.TRUE.equals(query.getUncategorized());
-        if (hasCategoryIds && uncategorized) {
-            wrapper.and(w -> w.in(Transaction::getCategoryId, query.getCategoryIds())
-                    .or().isNull(Transaction::getCategoryId));
-        } else if (hasCategoryIds) {
-            wrapper.in(Transaction::getCategoryId, query.getCategoryIds());
-        } else if (uncategorized) {
-            wrapper.isNull(Transaction::getCategoryId);
-        }
-        // 按起始时间筛选
-        if (StringUtils.hasText(query.getStartTime())) {
-            wrapper.ge(Transaction::getTransactionTime,
-                    LocalDateTime.parse(query.getStartTime(), DateTimeFormatter.ISO_LOCAL_DATE_TIME));
-        }
-        // 按结束时间筛选
-        if (StringUtils.hasText(query.getEndTime())) {
-            wrapper.le(Transaction::getTransactionTime,
-                    LocalDateTime.parse(query.getEndTime(), DateTimeFormatter.ISO_LOCAL_DATE_TIME));
-        }
-        // 按交易渠道筛选（多选）
-        if (query.getChannels() != null && !query.getChannels().isEmpty()) {
-            wrapper.in(Transaction::getChannel, query.getChannels());
-        }
-        // 按是否计入统计筛选
-        if (query.getIncludeInStats() != null) {
-            wrapper.eq(Transaction::getIncludeInStats, query.getIncludeInStats());
-        }
-        // 按金额区间筛选
-        if (query.getMinAmount() != null) {
-            wrapper.ge(Transaction::getAmount, query.getMinAmount());
-        }
-        if (query.getMaxAmount() != null) {
-            wrapper.le(Transaction::getAmount, query.getMaxAmount());
-        }
-        // 按备注关键字模糊匹配
-        if (StringUtils.hasText(query.getRemark())) {
-            wrapper.like(Transaction::getRemark, query.getRemark());
-        }
-        // 是否显示已隐藏备注的记录由用户偏好控制，默认不显示
-        if (!userPreferenceService.getShowHiddenData(userId)) {
-            wrapper.and(w -> w.isNull(Transaction::getRemarkHidden)
-                    .or().eq(Transaction::getRemarkHidden, false));
-        }
-        // 按标签筛选：命中任一选中标签、有任意标签，或筛选无任何标签的记录（多条件取并集）
-        boolean hasTagIds = query.getTagIds() != null && !query.getTagIds().isEmpty();
-        boolean untagged = Boolean.TRUE.equals(query.getUntagged());
-        boolean tagged = Boolean.TRUE.equals(query.getTagged());
-        if (hasTagIds || untagged || tagged) {
-            wrapper.and(w -> {
-                boolean appended = false;
-                if (hasTagIds) {
-                    w.inSql(Transaction::getId, "SELECT transaction_id FROM t_transaction_tag WHERE tag_id IN ("
-                            + query.getTagIds().stream().map(String::valueOf).collect(Collectors.joining(",")) + ")");
-                    appended = true;
-                }
-                if (tagged) {
-                    if (appended) {
-                        w.or();
-                    }
-                    w.apply("EXISTS (SELECT 1 FROM t_transaction_tag tt WHERE tt.transaction_id = t_transaction.id)");
-                    appended = true;
-                }
-                if (untagged) {
-                    if (appended) {
-                        w.or();
-                    }
-                    w.apply("NOT EXISTS (SELECT 1 FROM t_transaction_tag tt WHERE tt.transaction_id = t_transaction.id)");
-                }
-            });
-        }
-
-        // 应用排序：默认按交易时间降序，支持按交易时间/金额排序
-        applySort(wrapper, query);
+        LambdaQueryWrapper<Transaction> wrapper = querySupport.buildQueryWrapper(userId, query);
+        querySupport.applySort(wrapper, query);
 
         List<Transaction> transactions = transactionMapper.selectList(wrapper);
-
-        // 批量查询关联的分类信息
-        List<Long> categoryIds = transactions.stream()
-                .map(Transaction::getCategoryId)
-                .distinct()
-                .collect(Collectors.toList());
-
-        Map<Long, Category> categoryMap = Map.of();
-        if (!categoryIds.isEmpty()) {
-            List<Category> categories = categoryMapper.selectBatchIds(categoryIds);
-            categoryMap = categories.stream().collect(Collectors.toMap(Category::getId, c -> c));
+        if (transactions.size() > EXPORT_MAX_ROWS) {
+            throw new BusinessException("导出数据量过大，请缩小筛选范围后重试（上限" + EXPORT_MAX_ROWS + "条）");
         }
 
-        // 转换为导出视图对象，自定义渠道名称按当前用户解析
-        Map<Long, Category> finalCategoryMap = categoryMap;
+        Map<Long, Category> categoryMap = enricher.loadCategoryMap(transactions);
         Map<String, String> channelNames = channelService.nameMap(userId);
         return transactions.stream()
-                .map(t -> toExportVO(t, finalCategoryMap.get(t.getCategoryId()), channelNames))
+                .map(t -> exportAssembler.toExportVO(t, categoryMap.get(t.getCategoryId()), channelNames))
                 .collect(Collectors.toList());
     }
-
-    /**
-     * 将交易实体和关联分类转换为导出视图对象
-     *
-     * @param t            交易实体
-     * @param category     关联的分类实体（可为 null）
-     * @param channelNames 自定义渠道「编码 → 名称」映射
-     * @return 交易导出视图对象
-     */
-    private TransactionExportVO toExportVO(Transaction t, Category category, Map<String, String> channelNames) {
-        TransactionExportVO vo = new TransactionExportVO();
-        Boolean include = t.getIncludeInStats() == null ? Boolean.TRUE : t.getIncludeInStats();
-        if (include) {
-            vo.setType(TransactionType.labelOf(t.getType()));
-        } else {
-            vo.setType("不计入统计");
-        }
-        vo.setCategoryName(category != null ? category.getName() : "");
-        vo.setAmount(String.format("%.2f", t.getAmount()));
-        vo.setChannel(resolveChannelLabel(t.getChannel(), channelNames));
-        // 备注被标记为隐藏时，导出同样以占位符替代，避免泄露
-        if (Boolean.TRUE.equals(t.getRemarkHidden())) {
-            vo.setRemark(REMARK_HIDDEN_PLACEHOLDER);
-        } else {
-            vo.setRemark(t.getRemark() != null ? t.getRemark() : "");
-        }
-        vo.setTransactionTime(t.getTransactionTime() != null
-                ? t.getTransactionTime().format(DateTimeFormatter.ofPattern("yyyy-MM-dd HH:mm:ss"))
-                : "");
-        vo.setIncludeInStats(include ? "是" : "否");
-        return vo;
-    }
-
-    /**
-     * 将交易渠道编码转换为中文标签，优先取用户自定义渠道名称
-     *
-     * @param code         交易渠道编码
-     * @param channelNames 自定义渠道「编码 → 名称」映射
-     * @return 中文标签
-     */
-    private String resolveChannelLabel(String code, Map<String, String> channelNames) {
-        if (code == null) return "";
-        String custom = channelNames.get(code);
-        if (custom != null) return custom;
-        // 兼容历史 BANK 渠道
-        if ("BANK".equals(code)) return "银行卡";
-        return ChannelType.labelOf(code);
-    }
-
 }
diff --git a/src/main/java/cn/rosercode/ledgerly/service/impl/TransactionTagWriter.java b/src/main/java/cn/rosercode/ledgerly/service/impl/TransactionTagWriter.java
new file mode 100644
index 0000000..ed4cd97
--- /dev/null
+++ b/src/main/java/cn/rosercode/ledgerly/service/impl/TransactionTagWriter.java
@@ -0,0 +1,137 @@
+package cn.rosercode.ledgerly.service.impl;
+
+import java.util.ArrayList;
+import java.util.LinkedHashSet;
+import java.util.List;
+import java.util.Set;
+import java.util.stream.Collectors;
+
+import com.baomidou.mybatisplus.core.conditions.query.LambdaQueryWrapper;
+import org.springframework.stereotype.Service;
+
+import cn.rosercode.ledgerly.entity.Tag;
+import cn.rosercode.ledgerly.entity.TransactionTag;
+import cn.rosercode.ledgerly.mapper.TagMapper;
+import cn.rosercode.ledgerly.mapper.TransactionTagMapper;
+
+/**
+ * 交易与标签关联的写入组件。
+ *
+ * <p>统一处理标签归属校验、单条全量替换、批量插入与关联删除，插入统一分批。</p>
+ *
+ * @date 2026-10-09 10:55:53
+ */
+@Service
+public class TransactionTagWriter {
+
+    /** 批量插入的分批大小 */
+    private static final int BATCH_SIZE = 500;
+
+    private final TagMapper tagMapper;
+    private final TransactionTagMapper transactionTagMapper;
+
+    public TransactionTagWriter(TagMapper tagMapper, TransactionTagMapper transactionTagMapper) {
+        this.tagMapper = tagMapper;
+        this.transactionTagMapper = transactionTagMapper;
+    }
+
+    /**
+     * 过滤出属于当前用户的标签ID。
+     *
+     * @param userId 用户ID
+     * @param tagIds 待校验的标签ID列表
+     * @return 有效的标签ID列表
+     */
+    public List<Long> validTagIds(Long userId, List<Long> tagIds) {
+        if (tagIds == null || tagIds.isEmpty()) {
+            return List.of();
+        }
+        return tagMapper.selectBatchIds(tagIds).stream()
+                .filter(tag -> tag.getUserId().equals(userId))
+                .map(Tag::getId)
+                .collect(Collectors.toList());
+    }
+
+    /**
+     * 全量替换某条交易记录的标签关联。
+     *
+     * @param userId        用户ID
+     * @param transactionId 交易记录ID
+     * @param tagIds        目标标签ID列表，为空表示清空
+     */
+    public void saveTransactionTags(Long userId, Long transactionId, List<Long> tagIds) {
+        deleteByTransactionIds(List.of(transactionId));
+        List<Long> validIds = validTagIds(userId, tagIds);
+        if (validIds.isEmpty()) {
+            return;
+        }
+        List<TransactionTag> relations = validIds.stream().map(tagId -> {
+            TransactionTag relation = new TransactionTag();
+            relation.setTransactionId(transactionId);
+            relation.setTagId(tagId);
+            return relation;
+        }).collect(Collectors.toList());
+        insertBatch(relations);
+    }
+
+    /**
+     * 为多条新建交易批量建立标签关联。
+     *
+     * <p>标签列表按交易顺序一一对应，先统一校验标签归属再批量插入，避免逐条写库。</p>
+     *
+     * @param userId         用户ID
+     * @param transactionIds 交易记录ID列表
+     * @param tagIdsList     各交易对应的目标标签ID列表，下标与 transactionIds 对应
+     */
+    public void insertTags(Long userId, List<Long> transactionIds, List<List<Long>> tagIdsList) {
+        Set<Long> allTagIds = new LinkedHashSet<>();
+        for (List<Long> ids : tagIdsList) {
+            if (ids != null) {
+                allTagIds.addAll(ids);
+            }
+        }
+        Set<Long> validIds = new LinkedHashSet<>(validTagIds(userId, new ArrayList<>(allTagIds)));
+        List<TransactionTag> relations = new ArrayList<>();
+        for (int i = 0; i < transactionIds.size(); i++) {
+            List<Long> ids = tagIdsList.get(i);
+            if (ids == null) {
+                continue;
+            }
+            for (Long tagId : ids) {
+                if (!validIds.contains(tagId)) {
+                    continue;
+                }
+                TransactionTag relation = new TransactionTag();
+                relation.setTransactionId(transactionIds.get(i));
+                relation.setTagId(tagId);
+                relations.add(relation);
+            }
+        }
+        insertBatch(relations);
+    }
+
+    /**
+     * 按交易记录ID批量删除标签关联。
+     *
+     * @param transactionIds 交易记录ID列表
+     */
+    public void deleteByTransactionIds(List<Long> transactionIds) {
+        if (transactionIds == null || transactionIds.isEmpty()) {
+            return;
+        }
+        transactionTagMapper.delete(new LambdaQueryWrapper<TransactionTag>()
+                .in(TransactionTag::getTransactionId, transactionIds));
+    }
+
+    /**
+     * 分批插入标签关联。
+     *
+     * @param relations 待插入的关联列表
+     */
+    private void insertBatch(List<TransactionTag> relations) {
+        for (int i = 0; i < relations.size(); i += BATCH_SIZE) {
+            List<TransactionTag> batch = relations.subList(i, Math.min(i + BATCH_SIZE, relations.size()));
+            transactionTagMapper.insertBatch(batch);
+        }
+    }
+}
diff --git a/src/main/java/cn/rosercode/ledgerly/service/impl/TransactionVoEnricher.java b/src/main/java/cn/rosercode/ledgerly/service/impl/TransactionVoEnricher.java
new file mode 100644
index 0000000..e9ed0d5
--- /dev/null
+++ b/src/main/java/cn/rosercode/ledgerly/service/impl/TransactionVoEnricher.java
@@ -0,0 +1,165 @@
+package cn.rosercode.ledgerly.service.impl;
+
+import java.util.ArrayList;
+import java.util.HashMap;
+import java.util.List;
+import java.util.Map;
+import java.util.stream.Collectors;
+
+import com.baomidou.mybatisplus.core.conditions.query.LambdaQueryWrapper;
+import org.springframework.stereotype.Service;
+
+import cn.rosercode.ledgerly.converter.VoConverter;
+import cn.rosercode.ledgerly.entity.AiImageTransaction;
+import cn.rosercode.ledgerly.entity.Category;
+import cn.rosercode.ledgerly.entity.Tag;
+import cn.rosercode.ledgerly.entity.Transaction;
+import cn.rosercode.ledgerly.entity.TransactionGroupItem;
+import cn.rosercode.ledgerly.entity.TransactionTag;
+import cn.rosercode.ledgerly.mapper.AiImageTransactionMapper;
+import cn.rosercode.ledgerly.mapper.CategoryMapper;
+import cn.rosercode.ledgerly.mapper.TagMapper;
+import cn.rosercode.ledgerly.mapper.TransactionGroupItemMapper;
+import cn.rosercode.ledgerly.mapper.TransactionTagMapper;
+import cn.rosercode.ledgerly.vo.TagVO;
+import cn.rosercode.ledgerly.vo.TransactionVO;
+
+/**
+ * 交易视图对象富化组件。
+ *
+ * <p>为交易列表视图对象批量补充关联数据：分类映射、标签、来源图片与关系组数量，
+ * 均采用批量查询以避免 N+1。</p>
+ *
+ * @date 2026-10-09 10:55:53
+ */
+@Service
+public class TransactionVoEnricher {
+
+    private final CategoryMapper categoryMapper;
+    private final TagMapper tagMapper;
+    private final TransactionTagMapper transactionTagMapper;
+    private final AiImageTransactionMapper aiImageTransactionMapper;
+    private final TransactionGroupItemMapper transactionGroupItemMapper;
+    private final VoConverter voConverter;
+
+    public TransactionVoEnricher(CategoryMapper categoryMapper,
+                                 TagMapper tagMapper,
+                                 TransactionTagMapper transactionTagMapper,
+                                 AiImageTransactionMapper aiImageTransactionMapper,
+                                 TransactionGroupItemMapper transactionGroupItemMapper,
+                                 VoConverter voConverter) {
+        this.categoryMapper = categoryMapper;
+        this.tagMapper = tagMapper;
+        this.transactionTagMapper = transactionTagMapper;
+        this.aiImageTransactionMapper = aiImageTransactionMapper;
+        this.transactionGroupItemMapper = transactionGroupItemMapper;
+        this.voConverter = voConverter;
+    }
+
+    /**
+     * 批量加载交易关联的分类映射。
+     *
+     * @param transactions 交易实体列表
+     * @return 「分类ID → 分类实体」映射
+     */
+    public Map<Long, Category> loadCategoryMap(List<Transaction> transactions) {
+        List<Long> categoryIds = transactions.stream()
+                .map(Transaction::getCategoryId)
+                .distinct()
+                .collect(Collectors.toList());
+        if (categoryIds.isEmpty()) {
+            return Map.of();
+        }
+        return categoryMapper.selectBatchIds(categoryIds).stream()
+                .collect(Collectors.toMap(Category::getId, c -> c));
+    }
+
+    /**
+     * 批量填充交易视图对象的标签、来源图片与关系组数量。
+     *
+     * @param voList 交易视图对象列表
+     */
+    public void enrich(List<TransactionVO> voList) {
+        fillTags(voList);
+        fillImages(voList);
+        fillRelationGroupCount(voList);
+    }
+
+    /**
+     * 批量填充交易视图对象的标签列表。
+     *
+     * @param voList 交易视图对象列表
+     */
+    private void fillTags(List<TransactionVO> voList) {
+        if (voList.isEmpty()) {
+            return;
+        }
+        List<Long> transactionIds = voList.stream().map(TransactionVO::getId).collect(Collectors.toList());
+        List<TransactionTag> relations = transactionTagMapper.selectList(new LambdaQueryWrapper<TransactionTag>()
+                .in(TransactionTag::getTransactionId, transactionIds));
+        if (relations.isEmpty()) {
+            return;
+        }
+        List<Long> tagIds = relations.stream().map(TransactionTag::getTagId).distinct().collect(Collectors.toList());
+        Map<Long, Tag> tagMap = tagMapper.selectBatchIds(tagIds).stream()
+                .collect(Collectors.toMap(Tag::getId, tag -> tag));
+        Map<Long, List<TagVO>> tagsByTransaction = new HashMap<>();
+        for (TransactionTag relation : relations) {
+            Tag tag = tagMap.get(relation.getTagId());
+            if (tag == null) {
+                continue;
+            }
+            tagsByTransaction.computeIfAbsent(relation.getTransactionId(), key -> new ArrayList<>())
+                    .add(voConverter.toTagVO(tag));
+        }
+        for (TransactionVO vo : voList) {
+            vo.setTags(tagsByTransaction.getOrDefault(vo.getId(), List.of()));
+        }
+    }
+
+    /**
+     * 批量填充交易视图对象的来源图片ID列表。
+     *
+     * @param voList 交易视图对象列表
+     */
+    private void fillImages(List<TransactionVO> voList) {
+        if (voList.isEmpty()) {
+            return;
+        }
+        List<Long> transactionIds = voList.stream().map(TransactionVO::getId).collect(Collectors.toList());
+        List<AiImageTransaction> relations = aiImageTransactionMapper.selectList(
+                new LambdaQueryWrapper<AiImageTransaction>()
+                        .in(AiImageTransaction::getTransactionId, transactionIds));
+        if (relations.isEmpty()) {
+            return;
+        }
+        Map<Long, List<Long>> imagesByTransaction = new HashMap<>();
+        for (AiImageTransaction relation : relations) {
+            imagesByTransaction.computeIfAbsent(relation.getTransactionId(), key -> new ArrayList<>())
+                    .add(relation.getImageId());
+        }
+        for (TransactionVO vo : voList) {
+            vo.setImageIds(imagesByTransaction.getOrDefault(vo.getId(), List.of()));
+        }
+    }
+
+    /**
+     * 批量填充交易视图对象所属的关系组数量。
+     *
+     * @param voList 交易视图对象列表
+     */
+    private void fillRelationGroupCount(List<TransactionVO> voList) {
+        if (voList.isEmpty()) {
+            return;
+        }
+        List<Long> transactionIds = voList.stream().map(TransactionVO::getId).collect(Collectors.toList());
+        List<TransactionGroupItem> items = transactionGroupItemMapper.selectList(
+                new LambdaQueryWrapper<TransactionGroupItem>()
+                        .in(TransactionGroupItem::getTransactionId, transactionIds));
+        Map<Long, Long> counts = items.stream()
+                .collect(Collectors.groupingBy(TransactionGroupItem::getTransactionId, Collectors.counting()));
+        for (TransactionVO vo : voList) {
+            vo.setRelationGroupCount(counts.getOrDefault(vo.getId(), 0L).intValue());
+        }
+    }
+}