diff --git a/apps/web-antd/src/views/finance/department-finance/api/index.ts b/apps/web-antd/src/views/finance/department-finance/api/index.ts
index 96364ab2..38e85cd8 100644
--- a/apps/web-antd/src/views/finance/department-finance/api/index.ts
+++ b/apps/web-antd/src/views/finance/department-finance/api/index.ts
@@ -52,13 +52,3 @@ export async function saveDepartmentFinanceConfigApi(data: {
 }) {
   return requestClient.post<any>(`${prefix}save-config`, data);
 }
-
-/**
- * 导出 Excel
- */
-export async function exportDepartmentFinanceReportApi(params: {
-  id: number;
-  include_drugs?: 0 | 1;
-}) {
-  return requestClient.download(`${prefix}export-excel`, { params });
-}
diff --git a/apps/web-antd/src/views/finance/department-finance/components/ReportDetailDrawer.vue b/apps/web-antd/src/views/finance/department-finance/components/ReportDetailDrawer.vue
index 707b6f45..9e5b0ec4 100644
--- a/apps/web-antd/src/views/finance/department-finance/components/ReportDetailDrawer.vue
+++ b/apps/web-antd/src/views/finance/department-finance/components/ReportDetailDrawer.vue
@@ -1,23 +1,48 @@
 <script lang="ts" setup>
-import { computed, ref } from 'vue';
+/**
+ * 部门财务报表详情抽屉（C 端风格）
+ * 英雄头 + 指标卡 + 诊所卡片 + 药品内嵌面板 + ExcelJS 导出
+ */
+import { computed, ref, watch } from 'vue';
 
 import { useVbenDrawer } from '@vben/common-ui';
 
-import { Button, Table } from 'ant-design-vue';
-
-import StatisticsReconciliation from '#/views/finance/reconciliation/components/statistics.vue';
 import {
-  exportDepartmentFinanceReportApi,
+  Button,
+  Empty,
+  Pagination,
+  Spin,
+  Tag,
+  message,
+} from 'ant-design-vue';
+
+import {
   getDepartmentFinanceReportDetailApi,
   getDepartmentFinanceStoreDrugDetailApi,
 } from '#/views/finance/department-finance/api';
+import { buildAndDownloadDepartmentFinanceExcel } from '#/views/finance/department-finance/utils/exportDepartmentFinanceExcel';
+
+/** 诊所卡内展示的金额字段（不含开票合计，单独强调） */
+const STORE_METRIC_FIELDS = [
+  { key: 'herbal_supply_price', label: '中药供货价' },
+  { key: 'granule_supply_price', label: '颗粒药供货价' },
+  { key: 'medicine_supply_price', label: '西药供货价' },
+  { key: 'herbal_decoct_fee', label: '中药代煎费' },
+  { key: 'herbal_express_fee', label: '中药运费' },
+  { key: 'medicine_express_fee', label: '西药运费' },
+  { key: 'granule_express_fee', label: '颗粒药运费' },
+] as const;
 
 const loading = ref(false);
+const exportLoading = ref(false);
 const reportId = ref(0);
 const detail = ref<any>(null);
 const drugLoading = ref(false);
 const drugItems = ref<any[]>([]);
 const drugStoreName = ref('');
+const selectedStoreId = ref<number | null>(null);
+const storePage = ref(1);
+const storePageSize = 8;
 
 const [Drawer, drawerApi] = useVbenDrawer({
   onOpenChange(isOpen) {
@@ -26,46 +51,47 @@ const [Drawer, drawerApi] = useVbenDrawer({
     } else {
       detail.value = null;
       drugItems.value = [];
+      drugStoreName.value = '';
+      selectedStoreId.value = null;
+      storePage.value = 1;
     }
   },
 });
 
-const statistics = computed(() => {
+/** 金额千分位展示 */
+function formatMoney(value: unknown): string {
+  const n = Number(value);
+  if (!Number.isFinite(n)) return '—';
+  return n.toLocaleString(undefined, {
+    minimumFractionDigits: 2,
+    maximumFractionDigits: 2,
+  });
+}
+
+/** 英雄头下方 7 项指标（开票合计已在头区突出，不再重复） */
+const metricItems = computed(() => {
   const s = detail.value?.summary;
-  if (!s) return null;
-  return [
-    { title: '开票合计', value: s.invoice_total, icon: 'mdi:cash-multiple', color: 'text-blue-600', unit: '¥' },
-    { title: '中药供货价', value: s.herbal_supply_price, icon: 'mdi:leaf', color: 'text-green-600', unit: '¥' },
-    { title: '颗粒药供货价', value: s.granule_supply_price, icon: 'mdi:pill', color: 'text-teal-600', unit: '¥' },
-    { title: '西药供货价', value: s.medicine_supply_price, icon: 'mdi:pharmacy', color: 'text-purple-600', unit: '¥' },
-    { title: '中药代煎费', value: s.herbal_decoct_fee, icon: 'mdi:fire', color: 'text-orange-600', unit: '¥' },
-    { title: '中药运费', value: s.herbal_express_fee, icon: 'skill-icons:expressjs-dark', color: 'text-orange-500', unit: '¥' },
-    { title: '西药运费', value: s.medicine_express_fee, icon: 'mdi:truck', color: 'text-indigo-600', unit: '¥' },
-    { title: '颗粒药运费', value: s.granule_express_fee, icon: 'mdi:truck-outline', color: 'text-cyan-600', unit: '¥' },
-  ];
+  if (!s) return [];
+  return STORE_METRIC_FIELDS.map((f) => ({
+    label: f.label,
+    value: s[f.key],
+  }));
 });
 
-const storeColumns = [
-  { title: '诊所名称', dataIndex: 'store_name', key: 'store_name', width: 160, ellipsis: true },
-  { title: '中药供货价', dataIndex: 'herbal_supply_price', key: 'herbal_supply_price', width: 100 },
-  { title: '颗粒药供货价', dataIndex: 'granule_supply_price', key: 'granule_supply_price', width: 110 },
-  { title: '西药供货价', dataIndex: 'medicine_supply_price', key: 'medicine_supply_price', width: 100 },
-  { title: '中药代煎费', dataIndex: 'herbal_decoct_fee', key: 'herbal_decoct_fee', width: 100 },
-  { title: '中药运费', dataIndex: 'herbal_express_fee', key: 'herbal_express_fee', width: 90 },
-  { title: '西药运费', dataIndex: 'medicine_express_fee', key: 'medicine_express_fee', width: 90 },
-  { title: '颗粒药运费', dataIndex: 'granule_express_fee', key: 'granule_express_fee', width: 100 },
-  { title: '开票合计', dataIndex: 'invoice_total', key: 'invoice_total', width: 100 },
-  { title: '操作', key: 'action', width: 100, fixed: 'right' as const },
-];
+const allStores = computed(() => detail.value?.stores ?? []);
 
-const drugColumns = [
-  { title: '药名', dataIndex: 'drug_name', key: 'drug_name', width: 160, ellipsis: true },
-  { title: '药品编号', dataIndex: 'drug_number', key: 'drug_number', width: 120 },
-  { title: '类型', dataIndex: 'type_txt', key: 'type_txt', width: 100 },
-  { title: '数量', dataIndex: 'number', key: 'number', width: 80 },
-  { title: '供货单价', dataIndex: 'market_price', key: 'market_price', width: 100 },
-  { title: '供货总额', dataIndex: 'total_supply_price', key: 'total_supply_price', width: 110 },
-];
+const storeTotal = computed(() => allStores.value.length);
+
+/** 诊所前端分页切片 */
+const pagedStores = computed(() => {
+  const start = (storePage.value - 1) * storePageSize;
+  return allStores.value.slice(start, start + storePageSize);
+});
+
+watch(storeTotal, () => {
+  const maxPage = Math.max(1, Math.ceil(storeTotal.value / storePageSize) || 1);
+  if (storePage.value > maxPage) storePage.value = maxPage;
+});
 
 /** 加载报表详情 */
 async function loadDetail() {
@@ -73,6 +99,10 @@ async function loadDetail() {
   if (!data?.id) return;
   reportId.value = data.id;
   loading.value = true;
+  selectedStoreId.value = null;
+  drugItems.value = [];
+  drugStoreName.value = '';
+  storePage.value = 1;
   try {
     detail.value = await getDepartmentFinanceReportDetailApi(data.id);
   } finally {
@@ -80,8 +110,15 @@ async function loadDetail() {
   }
 }
 
-/** 查看诊所药品供货明细 */
+/**
+ * 查看诊所药品供货明细（再次点击同一诊所则收起）
+ */
 async function showStoreDrugs(storeId: number, name: string) {
+  if (selectedStoreId.value === storeId) {
+    closeDrugPanel();
+    return;
+  }
+  selectedStoreId.value = storeId;
   drugStoreName.value = name;
   drugLoading.value = true;
   try {
@@ -90,15 +127,40 @@ async function showStoreDrugs(storeId: number, name: string) {
       report_id: reportId.value,
     });
     drugItems.value = res.items ?? [];
+  } catch (e: any) {
+    message.error(e?.message || '加载药品明细失败');
+    drugItems.value = [];
   } finally {
     drugLoading.value = false;
   }
 }
 
-/** 导出当前报表 */
+/** 收起药品明细面板 */
+function closeDrugPanel() {
+  selectedStoreId.value = null;
+  drugStoreName.value = '';
+  drugItems.value = [];
+}
+
+/** 诊所分页切换 */
+function onStorePageChange(page: number) {
+  storePage.value = page;
+}
+
+/** 导出当前报表（ExcelJS 美化） */
 async function handleExport() {
-  if (!reportId.value) return;
-  await exportDepartmentFinanceReportApi({ id: reportId.value, include_drugs: 1 });
+  if (!reportId.value || exportLoading.value) return;
+  exportLoading.value = true;
+  const hide = message.loading('正在生成 Excel…', 0);
+  try {
+    await buildAndDownloadDepartmentFinanceExcel(reportId.value);
+    message.success('导出成功');
+  } catch (e: any) {
+    message.error(e?.message || '导出失败');
+  } finally {
+    hide();
+    exportLoading.value = false;
+  }
 }
 
 defineExpose({
@@ -112,49 +174,454 @@ defineExpose({
 <template>
   <Drawer
     :title="detail ? `报表详情 - ${detail.report_no}` : '报表详情'"
-    class="w-[1100px]"
+    class="w-[80%]"
   >
-    <div v-if="detail" class="mb-3 text-sm text-muted-foreground">
-      统计区间：{{ detail.period_start }} ~ {{ detail.period_end }}
-      <span class="ml-3">生成时间：{{ detail.generated_at }}</span>
-    </div>
-    <StatisticsReconciliation
-      v-if="statistics"
-      :statistics="statistics"
-    />
-    <div class="mb-3 mt-4 flex justify-end">
-      <Button type="primary" @click="handleExport">导出 Excel</Button>
-    </div>
-    <Table
-      :columns="storeColumns"
-      :data-source="detail?.stores ?? []"
-      :loading="loading"
-      :pagination="{ pageSize: 10 }"
-      row-key="id"
-      size="small"
-      bordered
-      :scroll="{ x: 1200 }"
-    >
-      <template #bodyCell="{ column, record }">
-        <template v-if="column.key === 'action'">
-          <Button type="link" size="small" @click="showStoreDrugs(record.store_id, record.store_name)">
-            药品明细
-          </Button>
-        </template>
+    <Spin :spinning="loading">
+      <template v-if="detail">
+        <!-- 英雄头：编号 + 区间 + 开票合计 + 导出 -->
+        <div class="df-detail-hero">
+          <div class="df-detail-hero__left">
+            <div class="df-detail-hero__title">{{ detail.report_no }}</div>
+            <div class="df-detail-hero__meta">
+              <span>统计区间</span>
+              <span>{{ detail.period_start }} ~ {{ detail.period_end }}</span>
+            </div>
+            <div class="df-detail-hero__meta">
+              <span>生成时间</span>
+              <span>{{ detail.generated_at }}</span>
+            </div>
+          </div>
+          <div class="df-detail-hero__right">
+            <div class="df-detail-hero__amount-label">开票合计</div>
+            <div class="df-detail-hero__amount-value">
+              ¥{{ formatMoney(detail.summary?.invoice_total ?? detail.invoice_total) }}
+            </div>
+            <Button
+              type="primary"
+              class="mt-3"
+              :loading="exportLoading"
+              @click="handleExport"
+            >
+              导出 Excel
+            </Button>
+          </div>
+        </div>
+
+        <!-- 指标卡：7 项费用 -->
+        <div v-if="metricItems.length" class="df-detail-metrics">
+          <div
+            v-for="item in metricItems"
+            :key="item.label"
+            class="df-detail-metric"
+          >
+            <div class="df-detail-metric__label">{{ item.label }}</div>
+            <div class="df-detail-metric__value">
+              ¥{{ formatMoney(item.value) }}
+            </div>
+          </div>
+        </div>
+
+        <!-- 诊所卡片列表 -->
+        <div class="df-detail-section-title">诊所明细</div>
+        <div v-if="pagedStores.length" class="df-detail-store-grid">
+          <div
+            v-for="store in pagedStores"
+            :key="store.id ?? store.store_id"
+            class="df-detail-store"
+            :class="{
+              'df-detail-store--active': selectedStoreId === store.store_id,
+            }"
+          >
+            <div class="df-detail-store__main">
+              <div class="df-detail-store__name">{{ store.store_name }}</div>
+              <div class="df-detail-store__metrics">
+                <div
+                  v-for="field in STORE_METRIC_FIELDS"
+                  :key="field.key"
+                  class="df-detail-store__metric"
+                >
+                  <span>{{ field.label }}</span>
+                  <span>¥{{ formatMoney(store[field.key]) }}</span>
+                </div>
+              </div>
+              <div class="df-detail-store__total">
+                <span>开票合计</span>
+                <span>¥{{ formatMoney(store.invoice_total) }}</span>
+              </div>
+            </div>
+            <div class="df-detail-store__footer">
+              <Button
+                size="small"
+                :type="selectedStoreId === store.store_id ? 'primary' : 'default'"
+                @click="showStoreDrugs(store.store_id, store.store_name)"
+              >
+                {{
+                  selectedStoreId === store.store_id
+                    ? '收起药品明细'
+                    : '查看药品明细'
+                }}
+              </Button>
+            </div>
+          </div>
+        </div>
+        <Empty v-else-if="!loading" description="暂无诊所明细" />
+        <div
+          v-if="storeTotal > storePageSize"
+          class="mt-3 flex justify-end"
+        >
+          <Pagination
+            :current="storePage"
+            :page-size="storePageSize"
+            :total="storeTotal"
+            size="small"
+            @change="onStorePageChange"
+          />
+        </div>
+
+        <!-- 药品明细内嵌面板 -->
+        <div v-if="drugStoreName" class="df-detail-drug-panel">
+          <div class="df-detail-drug-panel__head">
+            <div class="df-detail-drug-panel__title">
+              {{ drugStoreName }} · 药品供货明细
+            </div>
+            <Button size="small" @click="closeDrugPanel">收起</Button>
+          </div>
+          <Spin :spinning="drugLoading">
+            <div v-if="drugItems.length" class="df-detail-drug-list">
+              <div
+                v-for="drug in drugItems"
+                :key="drug.drug_id ?? drug.drug_number"
+                class="df-detail-drug-row"
+              >
+                <div class="df-detail-drug-row__main">
+                  <div class="df-detail-drug-row__name">
+                    {{ drug.drug_name }}
+                  </div>
+                  <div class="df-detail-drug-row__sub">
+                    <Tag v-if="drug.type_txt" color="blue">
+                      {{ drug.type_txt }}
+                    </Tag>
+                    <span v-if="drug.drug_number" class="text-slate-400">
+                      {{ drug.drug_number }}
+                    </span>
+                    <span>数量 {{ drug.number ?? '—' }}</span>
+                  </div>
+                </div>
+                <div class="df-detail-drug-row__money">
+                  <div class="df-detail-drug-row__price">
+                    单价 ¥{{ formatMoney(drug.market_price) }}
+                  </div>
+                  <div class="df-detail-drug-row__total">
+                    ¥{{ formatMoney(drug.total_supply_price) }}
+                  </div>
+                </div>
+              </div>
+            </div>
+            <Empty
+              v-else-if="!drugLoading"
+              description="该诊所暂无药品供货明细"
+            />
+          </Spin>
+        </div>
       </template>
-    </Table>
-    <div v-if="drugStoreName" class="mt-4">
-      <div class="mb-2 font-medium">{{ drugStoreName }} - 药品供货明细</div>
-      <Table
-        :columns="drugColumns"
-        :data-source="drugItems"
-        :loading="drugLoading"
-        :pagination="{ pageSize: 8 }"
-        row-key="drug_id"
-        size="small"
-        bordered
-        :scroll="{ x: 700 }"
-      />
-    </div>
+      <Empty v-else-if="!loading" description="暂无报表详情" />
+    </Spin>
   </Drawer>
 </template>
+
+<style scoped>
+.df-detail-hero {
+  display: flex;
+  flex-wrap: wrap;
+  gap: 20px;
+  align-items: flex-end;
+  justify-content: space-between;
+  padding: 18px 20px;
+  margin-bottom: 16px;
+  background: #fff;
+  border: 1px solid #e5e7eb;
+  border-radius: 12px;
+  box-shadow: 0 1px 2px rgb(15 23 42 / 4%);
+}
+.dark .df-detail-hero {
+  background: #0f172a;
+  border-color: #334155;
+}
+.df-detail-hero__title {
+  margin-bottom: 10px;
+  font-size: 20px;
+  font-weight: 700;
+  color: #1f4e79;
+  letter-spacing: 0.02em;
+}
+.dark .df-detail-hero__title {
+  color: #93c5fd;
+}
+.df-detail-hero__meta {
+  display: flex;
+  gap: 10px;
+  justify-content: space-between;
+  min-width: 260px;
+  margin-bottom: 4px;
+  font-size: 13px;
+  color: #64748b;
+}
+.df-detail-hero__meta > span:last-child {
+  color: #334155;
+  text-align: right;
+}
+.dark .df-detail-hero__meta > span:last-child {
+  color: #cbd5e1;
+}
+.df-detail-hero__right {
+  text-align: right;
+}
+.df-detail-hero__amount-label {
+  font-size: 13px;
+  color: #64748b;
+}
+.df-detail-hero__amount-value {
+  margin-top: 4px;
+  font-size: 28px;
+  font-weight: 700;
+  line-height: 1.2;
+  color: #2563eb;
+}
+.dark .df-detail-hero__amount-value {
+  color: #60a5fa;
+}
+
+.df-detail-metrics {
+  display: grid;
+  grid-template-columns: repeat(auto-fill, minmax(140px, 1fr));
+  gap: 12px;
+  margin-bottom: 20px;
+}
+.df-detail-metric {
+  padding: 14px 14px 12px;
+  background: #fff;
+  border: 1px solid #e5e7eb;
+  border-radius: 12px;
+  transition:
+    box-shadow 0.2s ease,
+    border-color 0.2s ease;
+}
+.dark .df-detail-metric {
+  background: #0f172a;
+  border-color: #334155;
+}
+.df-detail-metric:hover {
+  border-color: #93c5fd;
+  box-shadow: 0 4px 12px rgb(15 23 42 / 6%);
+}
+.df-detail-metric__label {
+  margin-bottom: 6px;
+  font-size: 12px;
+  color: #64748b;
+}
+.df-detail-metric__value {
+  font-size: 16px;
+  font-weight: 700;
+  color: #1e293b;
+}
+.dark .df-detail-metric__value {
+  color: #e2e8f0;
+}
+
+.df-detail-section-title {
+  margin-bottom: 12px;
+  font-size: 15px;
+  font-weight: 600;
+  color: #334155;
+}
+.dark .df-detail-section-title {
+  color: #cbd5e1;
+}
+
+.df-detail-store-grid {
+  display: grid;
+  grid-template-columns: repeat(auto-fill, minmax(300px, 1fr));
+  gap: 14px;
+}
+.df-detail-store {
+  display: flex;
+  flex-direction: column;
+  overflow: hidden;
+  background: #fff;
+  border: 1px solid #e5e7eb;
+  border-radius: 12px;
+  box-shadow: 0 1px 2px rgb(15 23 42 / 4%);
+  transition:
+    box-shadow 0.2s ease,
+    border-color 0.2s ease;
+}
+.dark .df-detail-store {
+  background: #0f172a;
+  border-color: #334155;
+}
+.df-detail-store:hover {
+  border-color: #93c5fd;
+  box-shadow: 0 6px 16px rgb(15 23 42 / 8%);
+}
+.df-detail-store--active {
+  border-color: #3b82f6;
+  box-shadow: 0 0 0 1px #3b82f6;
+}
+.df-detail-store__main {
+  flex: 1;
+  padding: 14px 14px 10px;
+}
+.df-detail-store__name {
+  margin-bottom: 10px;
+  font-size: 15px;
+  font-weight: 600;
+  color: #1f4e79;
+}
+.dark .df-detail-store__name {
+  color: #93c5fd;
+}
+.df-detail-store__metrics {
+  display: grid;
+  grid-template-columns: 1fr 1fr;
+  gap: 6px 10px;
+}
+.df-detail-store__metric {
+  display: flex;
+  flex-direction: column;
+  gap: 2px;
+  font-size: 12px;
+  color: #64748b;
+}
+.df-detail-store__metric > span:last-child {
+  font-size: 13px;
+  font-weight: 600;
+  color: #334155;
+}
+.dark .df-detail-store__metric > span:last-child {
+  color: #cbd5e1;
+}
+.df-detail-store__total {
+  display: flex;
+  align-items: baseline;
+  justify-content: space-between;
+  margin-top: 12px;
+  padding-top: 10px;
+  font-size: 13px;
+  color: #64748b;
+  border-top: 1px dashed #e2e8f0;
+}
+.dark .df-detail-store__total {
+  border-top-color: #1e293b;
+}
+.df-detail-store__total > span:last-child {
+  font-size: 18px;
+  font-weight: 700;
+  color: #2563eb;
+}
+.dark .df-detail-store__total > span:last-child {
+  color: #60a5fa;
+}
+.df-detail-store__footer {
+  display: flex;
+  justify-content: flex-end;
+  padding: 10px 14px 12px;
+  background: #fafafa;
+  border-top: 1px solid #f1f5f9;
+}
+.dark .df-detail-store__footer {
+  background: #0b1220;
+  border-top-color: #1e293b;
+}
+
+.df-detail-drug-panel {
+  margin-top: 20px;
+  overflow: hidden;
+  background: #fff;
+  border: 1px solid #e5e7eb;
+  border-radius: 12px;
+}
+.dark .df-detail-drug-panel {
+  background: #0f172a;
+  border-color: #334155;
+}
+.df-detail-drug-panel__head {
+  display: flex;
+  align-items: center;
+  justify-content: space-between;
+  padding: 12px 16px;
+  background: #f8fafc;
+  border-bottom: 1px solid #f1f5f9;
+}
+.dark .df-detail-drug-panel__head {
+  background: #0b1220;
+  border-bottom-color: #1e293b;
+}
+.df-detail-drug-panel__title {
+  font-size: 14px;
+  font-weight: 600;
+  color: #1f4e79;
+}
+.dark .df-detail-drug-panel__title {
+  color: #93c5fd;
+}
+.df-detail-drug-list {
+  display: flex;
+  flex-direction: column;
+  max-height: 420px;
+  overflow: auto;
+}
+.df-detail-drug-row {
+  display: flex;
+  gap: 12px;
+  align-items: center;
+  justify-content: space-between;
+  padding: 12px 16px;
+  border-bottom: 1px solid #f1f5f9;
+}
+.dark .df-detail-drug-row {
+  border-bottom-color: #1e293b;
+}
+.df-detail-drug-row:last-child {
+  border-bottom: none;
+}
+.df-detail-drug-row:nth-child(even) {
+  background: #fafafa;
+}
+.dark .df-detail-drug-row:nth-child(even) {
+  background: #0b1220;
+}
+.df-detail-drug-row__name {
+  margin-bottom: 4px;
+  font-size: 14px;
+  font-weight: 600;
+  color: #1e293b;
+}
+.dark .df-detail-drug-row__name {
+  color: #e2e8f0;
+}
+.df-detail-drug-row__sub {
+  display: flex;
+  flex-wrap: wrap;
+  gap: 8px;
+  align-items: center;
+  font-size: 12px;
+  color: #64748b;
+}
+.df-detail-drug-row__money {
+  flex-shrink: 0;
+  text-align: right;
+}
+.df-detail-drug-row__price {
+  margin-bottom: 2px;
+  font-size: 12px;
+  color: #94a3b8;
+}
+.df-detail-drug-row__total {
+  font-size: 16px;
+  font-weight: 700;
+  color: #2563eb;
+}
+.dark .df-detail-drug-row__total {
+  color: #60a5fa;
+}
+</style>
diff --git a/apps/web-antd/src/views/finance/department-finance/index.vue b/apps/web-antd/src/views/finance/department-finance/index.vue
index 521c6b7e..354c59b2 100644
--- a/apps/web-antd/src/views/finance/department-finance/index.vue
+++ b/apps/web-antd/src/views/finance/department-finance/index.vue
@@ -1,15 +1,15 @@
 <script lang="ts" setup>
+/**
+ * 部门财务列表：C 端卡片网格 + ExcelJS 前端导出
+ */
 import { onMounted, ref } from 'vue';
 
 import { Page } from '@vben/common-ui';
 
-import { Button, Table } from 'ant-design-vue';
+import { Button, Empty, Pagination, Spin, message } from 'ant-design-vue';
 
-import { TableAction } from '#/components/table-action';
-import {
-  exportDepartmentFinanceReportApi,
-  getDepartmentFinanceReportListApi,
-} from '#/views/finance/department-finance/api';
+import { getDepartmentFinanceReportListApi } from '#/views/finance/department-finance/api';
+import { buildAndDownloadDepartmentFinanceExcel } from '#/views/finance/department-finance/utils/exportDepartmentFinanceExcel';
 
 import ConfigModal from './components/ConfigModal.vue';
 import GenerateReportModal from './components/GenerateReportModal.vue';
@@ -17,20 +17,23 @@ import ReportDetailDrawer from './components/ReportDetailDrawer.vue';
 
 const loading = ref(false);
 const list = ref<any[]>([]);
-const pagination = ref({ current: 1, pageSize: 20, total: 0 });
+const pagination = ref({ current: 1, pageSize: 12, total: 0 });
+/** 当前正在导出的报表 id，用于卡片按钮 loading */
+const exportingId = ref<number | null>(null);
 
 const reportDetailDrawerRef = ref<InstanceType<typeof ReportDetailDrawer>>();
 const configModalRef = ref<InstanceType<typeof ConfigModal>>();
 const generateReportModalRef = ref<InstanceType<typeof GenerateReportModal>>();
 
-const columns = [
-  { title: '报表编号', dataIndex: 'report_no', key: 'report_no', width: 160 },
-  { title: '统计开始', dataIndex: 'period_start', key: 'period_start', width: 170 },
-  { title: '统计结束', dataIndex: 'period_end', key: 'period_end', width: 170 },
-  { title: '生成时间', dataIndex: 'generated_at', key: 'generated_at', width: 170 },
-  { title: '开票合计', dataIndex: 'invoice_total', key: 'invoice_total', width: 120 },
-  { title: '操作', key: 'action', width: 180, fixed: 'right' as const },
-];
+/** 金额展示：千分位 + 两位小数 */
+function formatMoney(value: unknown): string {
+  const n = Number(value);
+  if (!Number.isFinite(n)) return '—';
+  return n.toLocaleString(undefined, {
+    minimumFractionDigits: 2,
+    maximumFractionDigits: 2,
+  });
+}
 
 /** 拉取报表列表 */
 async function fetchList(page = pagination.value.current) {
@@ -67,15 +70,34 @@ function openDetail(id: number) {
   reportDetailDrawerRef.value?.open(id);
 }
 
-/** 导出报表 */
+/**
+ * 导出报表：拉详情 + 药品明细 → ExcelJS 美化生成 → 下载
+ */
 async function handleExport(id: number) {
-  await exportDepartmentFinanceReportApi({ id, include_drugs: 1 });
+  if (exportingId.value != null) return;
+  exportingId.value = id;
+  const hide = message.loading('正在生成 Excel…', 0);
+  try {
+    await buildAndDownloadDepartmentFinanceExcel(id);
+    message.success('导出成功');
+  } catch (e: any) {
+    message.error(e?.message || '导出失败');
+  } finally {
+    hide();
+    exportingId.value = null;
+  }
 }
 
 function openConfig() {
   configModalRef.value?.open();
 }
 
+/** 分页切换 */
+function onPageChange(page: number, pageSize: number) {
+  pagination.value.pageSize = pageSize;
+  fetchList(page);
+}
+
 onMounted(() => {
   fetchList();
 });
@@ -85,54 +107,160 @@ onMounted(() => {
   <Page auto-content-height title="部门财务">
     <ReportDetailDrawer ref="reportDetailDrawerRef" />
     <ConfigModal ref="configModalRef" />
-    <GenerateReportModal ref="generateReportModalRef" @success="onGenerateSuccess" />
-    <div class="mb-3 flex flex-wrap gap-2">
-      <Button type="primary" @click="handleGenerate">
-        手动生成报表
-      </Button>
+    <GenerateReportModal
+      ref="generateReportModalRef"
+      @success="onGenerateSuccess"
+    />
+    <div class="mb-4 flex flex-wrap gap-2">
+      <Button type="primary" @click="handleGenerate">手动生成报表</Button>
       <Button @click="openConfig">生成配置</Button>
       <Button @click="fetchList()">刷新</Button>
     </div>
-    <Table
-      :columns="columns"
-      :data-source="list"
-      :loading="loading"
-      :pagination="{
-        current: pagination.current,
-        pageSize: pagination.pageSize,
-        total: pagination.total,
-        showSizeChanger: true,
-        onChange: (p: number, ps: number) => {
-          pagination.pageSize = ps;
-          fetchList(p);
-        },
-      }"
-      row-key="id"
-      bordered
-      size="small"
-      :scroll="{ x: 1100 }"
+    <Spin :spinning="loading">
+      <div v-if="list.length" class="df-card-grid">
+        <div
+          v-for="item in list"
+          :key="item.id"
+          class="df-card"
+        >
+          <div class="df-card__main">
+            <div class="df-card__title">{{ item.report_no }}</div>
+            <div class="df-card__meta">
+              <span>统计区间</span>
+              <span>{{ item.period_start }} ~ {{ item.period_end }}</span>
+            </div>
+            <div class="df-card__meta">
+              <span>生成时间</span>
+              <span>{{ item.generated_at }}</span>
+            </div>
+            <div class="df-card__amount">
+              <span class="df-card__amount-label">开票合计</span>
+              <span class="df-card__amount-value">
+                ¥{{ formatMoney(item.invoice_total) }}
+              </span>
+            </div>
+          </div>
+          <div class="df-card__footer">
+            <Button size="small" @click="openDetail(item.id)">详情</Button>
+            <Button
+              size="small"
+              type="primary"
+              :loading="exportingId === item.id"
+              @click="handleExport(item.id)"
+            >
+              导出
+            </Button>
+          </div>
+        </div>
+      </div>
+      <Empty v-else-if="!loading" description="暂无部门财务报表" />
+    </Spin>
+    <div
+      v-if="pagination.total > 0"
+      class="mt-4 flex justify-end"
     >
-      <template #bodyCell="{ column, record }">
-        <template v-if="column.key === 'action'">
-          <TableAction
-            :actions="[
-              {
-                label: '详情',
-                type: 'link',
-                size: 'small',
-                onClick: () => openDetail(record.id),
-              },
-              {
-                label: '导出',
-                type: 'link',
-                size: 'small',
-                onClick: () => handleExport(record.id),
-              },
-            ]"
-            :drop-down-actions="[]"
-          />
-        </template>
-      </template>
-    </Table>
+      <Pagination
+        :current="pagination.current"
+        :page-size="pagination.pageSize"
+        :total="pagination.total"
+        :page-size-options="['12', '24', '48']"
+        show-size-changer
+        show-quick-jumper
+        @change="onPageChange"
+      />
+    </div>
   </Page>
 </template>
+
+<style scoped>
+.df-card-grid {
+  display: grid;
+  grid-template-columns: repeat(auto-fill, minmax(320px, 1fr));
+  gap: 16px;
+}
+.df-card {
+  display: flex;
+  flex-direction: column;
+  overflow: hidden;
+  background: #fff;
+  border: 1px solid #e5e7eb;
+  border-radius: 12px;
+  box-shadow: 0 1px 2px rgb(15 23 42 / 4%);
+  transition:
+    box-shadow 0.2s ease,
+    border-color 0.2s ease;
+}
+.dark .df-card {
+  background: #0f172a;
+  border-color: #334155;
+}
+.df-card:hover {
+  border-color: #93c5fd;
+  box-shadow: 0 6px 16px rgb(15 23 42 / 8%);
+}
+.df-card__main {
+  flex: 1;
+  padding: 16px 16px 12px;
+}
+.df-card__title {
+  margin-bottom: 12px;
+  font-size: 16px;
+  font-weight: 600;
+  color: #1f4e79;
+  letter-spacing: 0.02em;
+}
+.dark .df-card__title {
+  color: #93c5fd;
+}
+.df-card__meta {
+  display: flex;
+  gap: 8px;
+  justify-content: space-between;
+  margin-bottom: 6px;
+  font-size: 13px;
+  color: #64748b;
+}
+.df-card__meta > span:last-child {
+  color: #334155;
+  text-align: right;
+}
+.dark .df-card__meta > span:last-child {
+  color: #cbd5e1;
+}
+.df-card__amount {
+  display: flex;
+  align-items: baseline;
+  justify-content: space-between;
+  margin-top: 14px;
+  padding-top: 12px;
+  border-top: 1px dashed #e2e8f0;
+}
+.dark .df-card__amount {
+  border-top-color: #1e293b;
+}
+.df-card__amount-label {
+  font-size: 13px;
+  color: #64748b;
+}
+.df-card__amount-value {
+  font-size: 22px;
+  font-weight: 700;
+  line-height: 1.2;
+  color: #2563eb;
+}
+.dark .df-card__amount-value {
+  color: #60a5fa;
+}
+.df-card__footer {
+  display: flex;
+  gap: 8px;
+  justify-content: flex-end;
+  padding: 10px 16px 12px;
+  background: #fafafa;
+  border-top: 1px solid #f1f5f9;
+}
+.dark .df-card__footer {
+  background: #0b1220;
+  border-top-color: #1e293b;
+}
+</style>
diff --git a/apps/web-antd/src/views/finance/department-finance/utils/exportDepartmentFinanceExcel.ts b/apps/web-antd/src/views/finance/department-finance/utils/exportDepartmentFinanceExcel.ts
new file mode 100644
index 00000000..773da5f2
--- /dev/null
+++ b/apps/web-antd/src/views/finance/department-finance/utils/exportDepartmentFinanceExcel.ts
@@ -0,0 +1,512 @@
+/**
+ * 部门财务报表 ExcelJS 导出
+ * 面向 C 端用户：标题区 / 信息区 / 表头 / 斑马纹 / 合计行 / 冻结窗格
+ */
+import ExcelJS from 'exceljs';
+
+import { downloadByData } from '#/util/tool';
+import {
+  getDepartmentFinanceReportDetailApi,
+  getDepartmentFinanceStoreDrugDetailApi,
+} from '#/views/finance/department-finance/api';
+
+const XLSX_MIME =
+  'application/vnd.openxmlformats-officedocument.spreadsheetml.sheet';
+
+const THIN_BORDER: Partial<ExcelJS.Borders> = {
+  top: { style: 'thin', color: { argb: 'FF000000' } },
+  left: { style: 'thin', color: { argb: 'FF000000' } },
+  bottom: { style: 'thin', color: { argb: 'FF000000' } },
+  right: { style: 'thin', color: { argb: 'FF000000' } },
+};
+
+const DOUBLE_TOP_BORDER: Partial<ExcelJS.Borders> = {
+  ...THIN_BORDER,
+  top: { style: 'double', color: { argb: 'FF000000' } },
+};
+
+/** 诊所明细金额列（不含诊所名称） */
+const STORE_MONEY_KEYS = [
+  'herbal_supply_price',
+  'granule_supply_price',
+  'medicine_supply_price',
+  'herbal_decoct_fee',
+  'herbal_express_fee',
+  'medicine_express_fee',
+  'granule_express_fee',
+  'invoice_total',
+] as const;
+
+const STORE_HEADERS = [
+  '诊所名称',
+  '中药供货价',
+  '颗粒药供货价',
+  '西药供货价',
+  '中药代煎费',
+  '中药运费',
+  '西药运费',
+  '颗粒药运费',
+  '开票合计',
+];
+
+const DRUG_HEADERS = [
+  '诊所名称',
+  '药品编码',
+  '药品名称',
+  '药品类型',
+  '数量',
+  '供货单价',
+  '供货总额',
+];
+
+/** 汇总键值表：指标名 -> summary 字段 */
+const SUMMARY_METRICS: { label: string; key: string; highlight?: boolean }[] = [
+  { label: '中药供货价', key: 'herbal_supply_price' },
+  { label: '颗粒药供货价', key: 'granule_supply_price' },
+  { label: '西药供货价', key: 'medicine_supply_price' },
+  { label: '中药代煎费', key: 'herbal_decoct_fee' },
+  { label: '中药运费', key: 'herbal_express_fee' },
+  { label: '西药运费', key: 'medicine_express_fee' },
+  { label: '颗粒药运费', key: 'granule_express_fee' },
+  { label: '开票合计', key: 'invoice_total', highlight: true },
+];
+
+export interface DepartmentFinanceDrugRow {
+  store_name: string;
+  drug_number?: string;
+  drug_name?: string;
+  type_txt?: string;
+  number?: number | string;
+  market_price?: number | string;
+  total_supply_price?: number | string;
+}
+
+function formatDateTime(d: Date): string {
+  const pad = (n: number) => String(n).padStart(2, '0');
+  return `${d.getFullYear()}-${pad(d.getMonth() + 1)}-${pad(d.getDate())} ${pad(d.getHours())}:${pad(d.getMinutes())}:${pad(d.getSeconds())}`;
+}
+
+/** 金额转数值，无效则返回 0 */
+function toMoney(raw: unknown): number {
+  const n = Number(raw);
+  return Number.isFinite(n) ? n : 0;
+}
+
+function applyMoneyCell(cell: ExcelJS.Cell, value: unknown) {
+  cell.value = toMoney(value);
+  cell.numFmt = '#,##0.00';
+  cell.alignment = { horizontal: 'right', vertical: 'middle' };
+  cell.border = THIN_BORDER;
+}
+
+function applyTextCell(cell: ExcelJS.Cell, value: unknown, align: 'left' | 'center' = 'left') {
+  cell.value = value == null || value === '' ? '' : String(value);
+  cell.alignment = { horizontal: align, vertical: 'middle', wrapText: true };
+  cell.border = THIN_BORDER;
+}
+
+function applyIntCell(cell: ExcelJS.Cell, value: unknown) {
+  const n = Number(value);
+  cell.value = Number.isFinite(n) ? n : value == null ? '' : String(value);
+  cell.numFmt = '0';
+  cell.alignment = { horizontal: 'right', vertical: 'middle' };
+  cell.border = THIN_BORDER;
+}
+
+function styleInfoLabel(cell: ExcelJS.Cell, label: string) {
+  cell.value = label;
+  cell.font = { bold: true, size: 10 };
+  cell.fill = {
+    type: 'pattern',
+    pattern: 'solid',
+    fgColor: { argb: 'FFE8F0FE' },
+  };
+  cell.alignment = { horizontal: 'right', vertical: 'middle' };
+  cell.border = THIN_BORDER;
+}
+
+function styleInfoValue(cell: ExcelJS.Cell, value: string) {
+  cell.value = value;
+  cell.font = { size: 10 };
+  cell.alignment = { horizontal: 'left', vertical: 'middle' };
+  cell.border = THIN_BORDER;
+}
+
+/**
+ * 写入标题行（合并 layoutCols 列）
+ * 为什么：C 端打开文件时先看到品牌标题，降低「裸表」感
+ */
+function writeTitleRow(
+  sheet: ExcelJS.Worksheet,
+  layoutCols: number,
+  title: string,
+) {
+  sheet.mergeCells(1, 1, 1, layoutCols);
+  const titleCell = sheet.getCell(1, 1);
+  titleCell.value = title;
+  titleCell.font = { bold: true, size: 16, color: { argb: 'FF1F4E79' } };
+  titleCell.fill = {
+    type: 'pattern',
+    pattern: 'solid',
+    fgColor: { argb: 'FFF5F7FA' },
+  };
+  titleCell.alignment = { horizontal: 'center', vertical: 'middle' };
+  titleCell.border = THIN_BORDER;
+  sheet.getRow(1).height = 36;
+}
+
+/**
+ * 写入报表信息区（2 列一组：标签|值），返回下一可用行号
+ */
+function writeReportInfoBlock(
+  sheet: ExcelJS.Worksheet,
+  detail: Record<string, any>,
+  layoutCols: number,
+  exportedAt: Date,
+): number {
+  const pairs: [string, string][] = [
+    ['报表编号', String(detail.report_no ?? '')],
+    ['统计区间', `${detail.period_start ?? ''} ~ ${detail.period_end ?? ''}`],
+    ['生成时间', String(detail.generated_at ?? '')],
+    ['导出时间', formatDateTime(exportedAt)],
+  ];
+  let row = 2;
+  for (const [label, value] of pairs) {
+    styleInfoLabel(sheet.getCell(row, 1), label);
+    if (layoutCols >= 2) {
+      sheet.mergeCells(row, 2, row, layoutCols);
+    }
+    styleInfoValue(sheet.getCell(row, 2), value);
+    sheet.getRow(row).height = 22;
+    row += 1;
+  }
+  // 空一行分隔信息区与表头
+  sheet.getRow(row).height = 8;
+  return row + 1;
+}
+
+/** 表头行样式 */
+function writeHeaderRow(
+  sheet: ExcelJS.Worksheet,
+  rowNum: number,
+  headers: string[],
+) {
+  headers.forEach((label, i) => {
+    const cell = sheet.getCell(rowNum, i + 1);
+    cell.value = label;
+    cell.font = { bold: true, color: { argb: 'FF000000' } };
+    cell.fill = {
+      type: 'pattern',
+      pattern: 'solid',
+      fgColor: { argb: 'FFFFFF00' },
+    };
+    cell.alignment = { horizontal: 'center', vertical: 'middle' };
+    cell.border = THIN_BORDER;
+  });
+  sheet.getRow(rowNum).height = 30;
+}
+
+/** 按内容估算列宽 */
+function autoFitColumns(
+  sheet: ExcelJS.Worksheet,
+  colCount: number,
+  startRow: number,
+  endRow: number,
+  minWidth = 10,
+  maxWidth = 40,
+) {
+  for (let c = 1; c <= colCount; c++) {
+    let maxLen = minWidth;
+    for (let r = startRow; r <= endRow; r++) {
+      const v = sheet.getCell(r, c).value;
+      const s =
+        v == null
+          ? ''
+          : typeof v === 'object' && 'richText' in (v as object)
+            ? ''
+            : String(v);
+      maxLen = Math.max(maxLen, s.length);
+    }
+    sheet.getColumn(c).width = Math.min(Math.max(maxLen * 1.2 + 2, minWidth), maxWidth);
+  }
+}
+
+function freezeAt(sheet: ExcelJS.Worksheet, headerRow: number) {
+  sheet.views = [
+    {
+      state: 'frozen',
+      xSplit: 0,
+      ySplit: headerRow,
+      topLeftCell: `A${headerRow + 1}`,
+      activeCell: `A${headerRow + 1}`,
+    },
+  ];
+}
+
+/**
+ * Sheet1：报表汇总 —— 键值表，开票合计高亮
+ */
+function buildSummarySheet(
+  workbook: ExcelJS.Workbook,
+  detail: Record<string, any>,
+  exportedAt: Date,
+) {
+  const sheet = workbook.addWorksheet('报表汇总', {
+    views: [{ showGridLines: true }],
+  });
+  const layoutCols = 2;
+  writeTitleRow(sheet, layoutCols, '萧康云医 · 部门财务报表');
+  const headerRow = writeReportInfoBlock(sheet, detail, layoutCols, exportedAt);
+
+  // 键值表表头
+  writeHeaderRow(sheet, headerRow, ['指标', '金额（元）']);
+
+  const summary = detail.summary ?? detail;
+  let dataRow = headerRow + 1;
+  SUMMARY_METRICS.forEach((metric, idx) => {
+    const labelCell = sheet.getCell(dataRow, 1);
+    const moneyCell = sheet.getCell(dataRow, 2);
+    applyTextCell(labelCell, metric.label);
+    applyMoneyCell(moneyCell, summary[metric.key]);
+    moneyCell.font = { bold: true, size: metric.highlight ? 12 : 11 };
+    if (metric.highlight) {
+      labelCell.font = { bold: true, color: { argb: 'FF1F4E79' } };
+      moneyCell.font = { bold: true, size: 13, color: { argb: 'FF1F4E79' } };
+      const fill = {
+        type: 'pattern' as const,
+        pattern: 'solid' as const,
+        fgColor: { argb: 'FFE8F0FE' },
+      };
+      labelCell.fill = fill;
+      moneyCell.fill = fill;
+    } else if (idx % 2 === 1) {
+      const zebra = {
+        type: 'pattern' as const,
+        pattern: 'solid' as const,
+        fgColor: { argb: 'FFF2F2F2' },
+      };
+      labelCell.fill = zebra;
+      moneyCell.fill = zebra;
+    }
+    sheet.getRow(dataRow).height = metric.highlight ? 28 : 24;
+    dataRow += 1;
+  });
+
+  autoFitColumns(sheet, layoutCols, 1, dataRow - 1, 14, 28);
+  freezeAt(sheet, headerRow);
+}
+
+/**
+ * Sheet2：诊所明细 + 底部合计行
+ */
+function buildStoreSheet(
+  workbook: ExcelJS.Workbook,
+  detail: Record<string, any>,
+  exportedAt: Date,
+) {
+  const sheet = workbook.addWorksheet('诊所明细', {
+    views: [{ showGridLines: true }],
+  });
+  const colCount = STORE_HEADERS.length;
+  writeTitleRow(sheet, colCount, '萧康云医 · 部门财务 · 诊所明细');
+  const headerRow = writeReportInfoBlock(sheet, detail, colCount, exportedAt);
+  writeHeaderRow(sheet, headerRow, STORE_HEADERS);
+
+  const stores: Record<string, any>[] = detail.stores ?? [];
+  const dataStart = headerRow + 1;
+  stores.forEach((store, rowIdx) => {
+    const r = dataStart + rowIdx;
+    applyTextCell(sheet.getCell(r, 1), store.store_name);
+    STORE_MONEY_KEYS.forEach((key, i) => {
+      applyMoneyCell(sheet.getCell(r, i + 2), store[key]);
+    });
+    if (rowIdx % 2 === 1) {
+      for (let c = 1; c <= colCount; c++) {
+        sheet.getCell(r, c).fill = {
+          type: 'pattern',
+          pattern: 'solid',
+          fgColor: { argb: 'FFF2F2F2' },
+        };
+      }
+    }
+    sheet.getRow(r).height = 22;
+  });
+
+  const dataEnd = dataStart + Math.max(stores.length, 1) - 1;
+  const summaryRow = (stores.length > 0 ? dataEnd : headerRow) + 2;
+
+  // 合计行
+  const sumFill = {
+    type: 'pattern' as const,
+    pattern: 'solid' as const,
+    fgColor: { argb: 'FFFFF9E6' },
+  };
+  const titleCell = sheet.getCell(summaryRow, 1);
+  titleCell.value = '合计';
+  titleCell.font = { bold: true, size: 11 };
+  titleCell.fill = sumFill;
+  titleCell.border = DOUBLE_TOP_BORDER;
+  titleCell.alignment = { horizontal: 'center', vertical: 'middle' };
+
+  STORE_MONEY_KEYS.forEach((key, i) => {
+    const cell = sheet.getCell(summaryRow, i + 2);
+    const sum = stores.reduce((acc, s) => acc + toMoney(s[key]), 0);
+    cell.value = sum;
+    cell.numFmt = '#,##0.00';
+    cell.font = { bold: true };
+    cell.fill = sumFill;
+    cell.border = DOUBLE_TOP_BORDER;
+    cell.alignment = { horizontal: 'right', vertical: 'middle' };
+  });
+  sheet.getRow(summaryRow).height = 24;
+
+  autoFitColumns(sheet, colCount, headerRow, summaryRow, 10, 22);
+  freezeAt(sheet, headerRow);
+}
+
+/**
+ * Sheet3：药品供货明细，按诊所分组标题行
+ */
+function buildDrugSheet(
+  workbook: ExcelJS.Workbook,
+  detail: Record<string, any>,
+  drugRows: DepartmentFinanceDrugRow[],
+  exportedAt: Date,
+) {
+  const sheet = workbook.addWorksheet('药品供货明细', {
+    views: [{ showGridLines: true }],
+  });
+  const colCount = DRUG_HEADERS.length;
+  writeTitleRow(sheet, colCount, '萧康云医 · 部门财务 · 药品供货明细');
+  const headerRow = writeReportInfoBlock(sheet, detail, colCount, exportedAt);
+  writeHeaderRow(sheet, headerRow, DRUG_HEADERS);
+
+  // 按诊所分组，保持接口返回顺序
+  const groups = new Map<string, DepartmentFinanceDrugRow[]>();
+  for (const row of drugRows) {
+    const name = row.store_name || '未知诊所';
+    if (!groups.has(name)) groups.set(name, []);
+    groups.get(name)!.push(row);
+  }
+
+  let r = headerRow + 1;
+  let zebra = 0;
+  for (const [storeName, rows] of groups) {
+    // 分组标题行
+    sheet.mergeCells(r, 1, r, colCount);
+    const groupCell = sheet.getCell(r, 1);
+    groupCell.value = `诊所：${storeName}（${rows.length} 条）`;
+    groupCell.font = { bold: true, size: 11, color: { argb: 'FF1F4E79' } };
+    groupCell.fill = {
+      type: 'pattern',
+      pattern: 'solid',
+      fgColor: { argb: 'FFE8F0FE' },
+    };
+    groupCell.alignment = { horizontal: 'left', vertical: 'middle' };
+    groupCell.border = THIN_BORDER;
+    for (let c = 2; c <= colCount; c++) {
+      sheet.getCell(r, c).border = THIN_BORDER;
+      sheet.getCell(r, c).fill = {
+        type: 'pattern',
+        pattern: 'solid',
+        fgColor: { argb: 'FFE8F0FE' },
+      };
+    }
+    sheet.getRow(r).height = 24;
+    r += 1;
+
+    for (const drug of rows) {
+      applyTextCell(sheet.getCell(r, 1), drug.store_name);
+      applyTextCell(sheet.getCell(r, 2), drug.drug_number);
+      applyTextCell(sheet.getCell(r, 3), drug.drug_name);
+      applyTextCell(sheet.getCell(r, 4), drug.type_txt, 'center');
+      applyIntCell(sheet.getCell(r, 5), drug.number);
+      applyMoneyCell(sheet.getCell(r, 6), drug.market_price);
+      applyMoneyCell(sheet.getCell(r, 7), drug.total_supply_price);
+      if (zebra % 2 === 1) {
+        for (let c = 1; c <= colCount; c++) {
+          sheet.getCell(r, c).fill = {
+            type: 'pattern',
+            pattern: 'solid',
+            fgColor: { argb: 'FFF2F2F2' },
+          };
+        }
+      }
+      sheet.getRow(r).height = 22;
+      r += 1;
+      zebra += 1;
+    }
+  }
+
+  if (drugRows.length === 0) {
+    sheet.mergeCells(r, 1, r, colCount);
+    applyTextCell(sheet.getCell(r, 1), '暂无药品供货明细', 'center');
+    r += 1;
+  }
+
+  autoFitColumns(sheet, colCount, headerRow, Math.max(r - 1, headerRow), 10, 36);
+  freezeAt(sheet, headerRow);
+}
+
+/**
+ * 根据详情 + 药品行生成美化后的 xlsx buffer
+ */
+export async function exportDepartmentFinanceExcel(
+  detail: Record<string, any>,
+  drugRows: DepartmentFinanceDrugRow[],
+  exportedAt = new Date(),
+): Promise<ArrayBuffer> {
+  const workbook = new ExcelJS.Workbook();
+  workbook.creator = '萧康云医';
+  workbook.created = exportedAt;
+
+  buildSummarySheet(workbook, detail, exportedAt);
+  buildStoreSheet(workbook, detail, exportedAt);
+  buildDrugSheet(workbook, detail, drugRows, exportedAt);
+
+  return workbook.xlsx.writeBuffer() as Promise<ArrayBuffer>;
+}
+
+/** 安全文件名 */
+export function exportDepartmentFinanceFilename(reportNo: string): string {
+  const safe = String(reportNo || 'report').replace(/[\\/:*?"<>|]+/g, '_');
+  return `部门财务报表_${safe}.xlsx`;
+}
+
+/**
+ * 拉取详情与各诊所药品明细，生成并下载 Excel
+ * 为什么串行拉药品：与后台导出口径一致，避免并发打爆接口
+ */
+export async function buildAndDownloadDepartmentFinanceExcel(
+  reportId: number,
+): Promise<void> {
+  const detail = await getDepartmentFinanceReportDetailApi(reportId);
+  if (!detail) {
+    throw new Error('报表不存在');
+  }
+  const drugRows: DepartmentFinanceDrugRow[] = [];
+  const stores: Record<string, any>[] = detail.stores ?? [];
+  for (const store of stores) {
+    const res = await getDepartmentFinanceStoreDrugDetailApi({
+      store_id: store.store_id,
+      report_id: reportId,
+    });
+    for (const drug of res?.items ?? []) {
+      drugRows.push({
+        store_name: store.store_name,
+        drug_number: drug.drug_number,
+        drug_name: drug.drug_name,
+        type_txt: drug.type_txt,
+        number: drug.number,
+        market_price: drug.market_price,
+        total_supply_price: drug.total_supply_price,
+      });
+    }
+  }
+  const buffer = await exportDepartmentFinanceExcel(detail, drugRows);
+  downloadByData(
+    buffer,
+    exportDepartmentFinanceFilename(detail.report_no),
+    XLSX_MIME,
+  );
+}