diff --git a/20260816-社保优化.md b/20260816-社保优化.md
index 45f953b..70717da 100644
--- a/20260816-社保优化.md
+++ b/20260816-社保优化.md
@@ -290,8 +290,10 @@ JOIN "SocialAccount" a ON a."orgId" = c."orgId" AND a.city = c.city AND a.type =
 ### 1. 设置页新增"社保公积金账户管理"
 
 - 账户列表（按 type 分社保/公积金 Tab）
-- 每个账户卡片：名称、城市、账户编号、缴费主体、是否默认
+- 每个账户卡片：名称、城市、账户编号、缴费主体、关联范围（公司/分公司/子公司）、是否默认
 - 新增/编辑/停用账户弹窗
+- **关联级别**：公司（Organization）或根部门（Department level=0，代表分公司/子公司），不向下到普通部门
+- 员工通过所属根部门自动继承账户，未关联根部门的员工使用公司默认账户
 
 ### 2. SocialInsurance.tsx 改造
 
diff --git a/backend/prisma/schema.prisma b/backend/prisma/schema.prisma
index 42938f2..c376569 100644
--- a/backend/prisma/schema.prisma
+++ b/backend/prisma/schema.prisma
@@ -486,6 +486,9 @@ model SocialAccount {
   socialRecords     EmployeeSocialInsRecord[]
   housingRecords    EmployeeHousingFundRecord[]
   monthlyProcesses  SocialMonthlyProcess[]
+  // 部门关联（员工通过部门继承账户）
+  deptSocialAccounts   Department[] @relation("DeptSocialAccount")
+  deptHousingAccounts  Department[] @relation("DeptHousingAccount")
 
   @@unique([orgId, type, name])
   @@index([orgId, type, city])
@@ -1675,6 +1678,11 @@ model Department {
   level       Int          @default(0)   // 层级（0=根）
   sortOrder   Int          @default(0)   // 同级排序
   description String?
+  // 社保公积金账户关联（员工通过部门继承账户）
+  socialAccountId    String?  // 社保账户
+  socialAccount      SocialAccount? @relation("DeptSocialAccount", fields: [socialAccountId], references: [id], onDelete: SetNull)
+  housingAccountId   String?  // 公积金账户
+  housingAccount     SocialAccount? @relation("DeptHousingAccount", fields: [housingAccountId], references: [id], onDelete: SetNull)
   createdBy   String
   createdAt   DateTime     @default(now())
   updatedAt   DateTime     @updatedAt
diff --git a/backend/src/routes/social.routes.ts b/backend/src/routes/social.routes.ts
index 661a5f6..1eb96e3 100644
--- a/backend/src/routes/social.routes.ts
+++ b/backend/src/routes/social.routes.ts
@@ -34,6 +34,247 @@ const housingConfigFields = {
   baseMax: z.number().optional(),
 }
 
+// ==========================================
+// 账户管理 API（新）
+// ==========================================
+
+const accountSchema = z.object({
+  type: z.enum(['SOCIAL', 'HOUSING']),
+  name: z.string().min(1),
+  city: z.string().min(1),
+  accountNo: z.string().optional(),
+  bankName: z.string().optional(),
+  bankAccount: z.string().optional(),
+  orgName: z.string().optional(),
+  orgCode: z.string().optional(),
+  accountType: z.string().optional(),
+  isDefault: z.boolean().optional(),
+  remark: z.string().optional(),
+})
+
+// 账户列表
+router.get('/accounts', async (req: AuthRequest, res: Response, next: NextFunction) => {
+  try {
+    const orgId = req.user!.orgId
+    const type = req.query.type as string | undefined
+    const where: any = { orgId }
+    if (type) where.type = type
+    const accounts = await prisma.socialAccount.findMany({
+      where,
+      orderBy: [{ type: 'asc' }, { isDefault: 'desc' }, { city: 'asc' }],
+      include: {
+        _count: { select: { socialRecords: true, housingRecords: true, deptSocialAccounts: true, deptHousingAccounts: true } },
+      },
+    })
+    res.json({ success: true, data: accounts })
+  } catch (err) { next(err) }
+})
+
+// 新建账户
+router.post('/accounts', async (req: AuthRequest, res: Response, next: NextFunction) => {
+  try {
+    const orgId = req.user!.orgId
+    const data = accountSchema.parse(req.body)
+    // 如果设为默认，先取消同 type 其他默认
+    if (data.isDefault) {
+      await prisma.socialAccount.updateMany({ where: { orgId, type: data.type, isDefault: true }, data: { isDefault: false } })
+    }
+    const account = await prisma.socialAccount.create({
+      data: { ...data, orgId, createdBy: req.user!.id },
+    })
+    res.json({ success: true, data: account })
+  } catch (err) { next(err) }
+})
+
+// 编辑账户
+router.put('/accounts/:id', async (req: AuthRequest, res: Response, next: NextFunction) => {
+  try {
+    const orgId = req.user!.orgId
+    const data = accountSchema.partial().parse(req.body)
+    if (data.isDefault) {
+      const account = await prisma.socialAccount.findUnique({ where: { id: req.params.id } })
+      await prisma.socialAccount.updateMany({ where: { orgId, type: account?.type, isDefault: true, id: { not: req.params.id } }, data: { isDefault: false } })
+    }
+    const account = await prisma.socialAccount.update({
+      where: { id: req.params.id },
+      data,
+    })
+    res.json({ success: true, data: account })
+  } catch (err) { next(err) }
+})
+
+// 删除账户（无关联记录时可删）
+router.delete('/accounts/:id', async (req: AuthRequest, res: Response, next: NextFunction) => {
+  try {
+    const orgId = req.user!.orgId
+    const account = await prisma.socialAccount.findFirst({ where: { id: req.params.id, orgId } })
+    if (!account) return res.status(404).json({ success: false, error: { code: 'NOT_FOUND', message: '账户不存在' } })
+    // 检查是否有关联记录
+    const [socialCount, housingCount, deptCount] = await Promise.all([
+      prisma.employeeSocialInsRecord.count({ where: { accountId: account.id } }),
+      prisma.employeeHousingFundRecord.count({ where: { accountId: account.id } }),
+      prisma.department.count({ where: { OR: [{ socialAccountId: account.id }, { housingAccountId: account.id }] } }),
+    ])
+    if (socialCount + housingCount + deptCount > 0) {
+      return res.status(400).json({ success: false, error: { code: 'IN_USE', message: `账户仍关联 ${socialCount + housingCount} 条参保记录、${deptCount} 个部门，无法删除` } })
+    }
+    await prisma.socialAccount.delete({ where: { id: account.id } })
+    res.json({ success: true, data: { message: '已删除' } })
+  } catch (err) { next(err) }
+})
+
+// 设为默认账户
+router.put('/accounts/:id/default', async (req: AuthRequest, res: Response, next: NextFunction) => {
+  try {
+    const orgId = req.user!.orgId
+    const account = await prisma.socialAccount.findFirst({ where: { id: req.params.id, orgId } })
+    if (!account) return res.status(404).json({ success: false, error: { code: 'NOT_FOUND', message: '账户不存在' } })
+    await prisma.socialAccount.updateMany({ where: { orgId, type: account.type, isDefault: true }, data: { isDefault: false } })
+    await prisma.socialAccount.update({ where: { id: account.id }, data: { isDefault: true } })
+    res.json({ success: true, data: { message: '已设为默认' } })
+  } catch (err) { next(err) }
+})
+
+// ==========================================
+// 年度标准 API（新，按 accountId）
+// ==========================================
+
+// 按账户获取年度标准列表
+router.get('/accounts/:accountId/standards', async (req: AuthRequest, res: Response, next: NextFunction) => {
+  try {
+    const orgId = req.user!.orgId
+    const { accountId } = req.params
+    const standards = await prisma.socialYearStandard.findMany({
+      where: { orgId, accountId },
+      orderBy: { effectiveFrom: 'desc' },
+    })
+    res.json({ success: true, data: standards })
+  } catch (err) { next(err) }
+})
+
+// 按账户获取当前生效标准
+router.get('/accounts/:accountId/current-standard', async (req: AuthRequest, res: Response, next: NextFunction) => {
+  try {
+    const orgId = req.user!.orgId
+    const { accountId } = req.params
+    const standard = await prisma.socialYearStandard.findFirst({
+      where: { orgId, accountId, isCurrent: true },
+      orderBy: { effectiveFrom: 'desc' },
+    })
+    res.json({ success: true, data: standard })
+  } catch (err) { next(err) }
+})
+
+// 按账户+月份获取适用标准
+router.get('/accounts/:accountId/standard-by-month/:month', async (req: AuthRequest, res: Response, next: NextFunction) => {
+  try {
+    const orgId = req.user!.orgId
+    const { accountId, month } = req.params
+    const standard = await prisma.socialYearStandard.findFirst({
+      where: {
+        orgId, accountId,
+        effectiveFrom: { lte: month },
+        OR: [{ effectiveTo: null }, { effectiveTo: { gte: month } }],
+      },
+      orderBy: { effectiveFrom: 'desc' },
+    })
+    if (!standard) {
+      const current = await prisma.socialYearStandard.findFirst({ where: { orgId, accountId, isCurrent: true } })
+      return res.json({ success: true, data: current })
+    }
+    res.json({ success: true, data: standard })
+  } catch (err) { next(err) }
+})
+
+// 新建年度标准
+const yearStandardSchema = z.object({
+  effectiveFrom: z.string().regex(/^\d{4}-\d{2}$/),
+  pensionOrg: z.number().optional(),
+  pensionEmp: z.number().optional(),
+  medicalOrg: z.number().optional(),
+  medicalEmp: z.number().optional(),
+  unemploymentOrg: z.number().optional(),
+  unemploymentEmp: z.number().optional(),
+  injuryOrg: z.number().optional(),
+  maternityOrg: z.number().optional(),
+  baseMin: z.number().optional(),
+  baseMax: z.number().optional(),
+  medicalBaseMin: z.number().optional(),
+  medicalBaseMax: z.number().optional(),
+  extraInsurances: z.any().optional(),
+  housingOrg: z.number().optional(),
+  housingEmp: z.number().optional(),
+})
+
+router.post('/accounts/:accountId/standards', async (req: AuthRequest, res: Response, next: NextFunction) => {
+  try {
+    const orgId = req.user!.orgId
+    const { accountId } = req.params
+    const data = yearStandardSchema.parse(req.body)
+    const account = await prisma.socialAccount.findFirst({ where: { id: accountId, orgId } })
+    if (!account) return res.status(404).json({ success: false, error: { code: 'NOT_FOUND', message: '账户不存在' } })
+
+    // 将旧当前版本标记为失效
+    const current = await prisma.socialYearStandard.findFirst({ where: { accountId, isCurrent: true } })
+    if (current) {
+      const prevMonth = data.effectiveFrom
+      await prisma.socialYearStandard.update({
+        where: { id: current.id },
+        data: { isCurrent: false, effectiveTo: prevMonth },
+      })
+    }
+
+    const standard = await prisma.socialYearStandard.create({
+      data: { ...data, orgId, accountId, isCurrent: true, createdBy: req.user!.id },
+    })
+    res.json({ success: true, data: standard })
+  } catch (err) { next(err) }
+})
+
+// 按员工获取适用账户（通过根部门 level=0 继承，不向下到普通部门）
+router.get('/employee-account/:employeeId', async (req: AuthRequest, res: Response, next: NextFunction) => {
+  try {
+    const orgId = req.user!.orgId
+    const { employeeId } = req.params
+    const emp = await prisma.employee.findFirst({
+      where: { id: employeeId, orgId },
+      include: { dept: true },
+    })
+    if (!emp) return res.status(404).json({ success: false, error: { code: 'NOT_FOUND', message: '员工不存在' } })
+
+    // 向上找到 level=0 的根部门（代表分公司/子公司）
+    let currentDept: any = emp.dept
+    while (currentDept && currentDept.level > 0 && currentDept.parentId) {
+      currentDept = await prisma.department.findUnique({
+        where: { id: currentDept.parentId },
+      })
+    }
+    const rootDeptId = currentDept?.id || null
+
+    // 从根部门获取关联账户
+    let socialAccount: any = null
+    let housingAccount: any = null
+    if (rootDeptId) {
+      const rootDept = await prisma.department.findUnique({
+        where: { id: rootDeptId },
+        include: { socialAccount: true, housingAccount: true },
+      })
+      socialAccount = rootDept?.socialAccount || null
+      housingAccount = rootDept?.housingAccount || null
+    }
+
+    // 回退到公司默认账户
+    if (!socialAccount) {
+      socialAccount = await prisma.socialAccount.findFirst({ where: { orgId, type: 'SOCIAL', isDefault: true } })
+    }
+    if (!housingAccount) {
+      housingAccount = await prisma.socialAccount.findFirst({ where: { orgId, type: 'HOUSING', isDefault: true } })
+    }
+
+    res.json({ success: true, data: { socialAccount, housingAccount } })
+  } catch (err) { next(err) }
+})
+
 // 获取当前生效版本（支持按城市筛选）
 router.get('/config', async (req: AuthRequest, res: Response, next: NextFunction) => {
   try {
diff --git a/backend/src/services/payroll.service.ts b/backend/src/services/payroll.service.ts
index 168790d..b88b513 100644
--- a/backend/src/services/payroll.service.ts
+++ b/backend/src/services/payroll.service.ts
@@ -1,5 +1,69 @@
 import prisma from '../lib/prisma'
 
+// ========== 社保公积金账户辅助函数 ==========
+
+/**
+ * 通过员工获取适用的社保/公积金账户
+ * 优先从员工所属根部门（level=0）关联的账户继承，回退到公司默认账户
+ */
+async function getEmployeeAccounts(orgId: string, employeeId: string) {
+  const emp = await prisma.employee.findFirst({
+    where: { id: employeeId, orgId },
+    include: { dept: true },
+  })
+  if (!emp) return { socialAccount: null, housingAccount: null }
+
+  // 向上找到 level=0 的根部门
+  let currentDept: any = emp.dept
+  while (currentDept && currentDept.level > 0 && currentDept.parentId) {
+    currentDept = await prisma.department.findUnique({ where: { id: currentDept.parentId } })
+  }
+  const rootDeptId = currentDept?.id || null
+
+  let socialAccount: any = null
+  let housingAccount: any = null
+  if (rootDeptId) {
+    const rootDept = await prisma.department.findUnique({
+      where: { id: rootDeptId },
+      include: { socialAccount: true, housingAccount: true },
+    })
+    socialAccount = rootDept?.socialAccount || null
+    housingAccount = rootDept?.housingAccount || null
+  }
+
+  // 回退到公司默认账户
+  if (!socialAccount) {
+    socialAccount = await prisma.socialAccount.findFirst({ where: { orgId, type: 'SOCIAL', isDefault: true } })
+  }
+  if (!housingAccount) {
+    housingAccount = await prisma.socialAccount.findFirst({ where: { orgId, type: 'HOUSING', isDefault: true } })
+  }
+
+  return { socialAccount, housingAccount }
+}
+
+/**
+ * 通过账户获取指定月份的年度标准
+ */
+async function getStandardByAccountAndMonth(accountId: string, month: string) {
+  const standard = await prisma.socialYearStandard.findFirst({
+    where: {
+      accountId,
+      effectiveFrom: { lte: month },
+      OR: [{ effectiveTo: null }, { effectiveTo: { gte: month } }],
+    },
+    orderBy: { effectiveFrom: 'desc' },
+  })
+  if (!standard) {
+    // 回退到当前生效标准
+    return prisma.socialYearStandard.findFirst({
+      where: { accountId, isCurrent: true },
+      orderBy: { effectiveFrom: 'desc' },
+    })
+  }
+  return standard
+}
+
 // ========== 薪酬模版 ==========
 
 const DEFAULT_ITEMS: { name: string; code: string; type: 'INPUT' | 'CALCULATED'; formula: string | null; order: number; isDefault: boolean; isEditable: boolean }[] = [
@@ -142,25 +206,32 @@ export async function calcBatchEntry(
   const employee = await prisma.employee.findFirst({ where: { id: employeeId, orgId } })
   if (!employee) throw { code: 'NOT_FOUND', message: '员工不存在' }
 
+  // 通过员工账户查年度标准（新逻辑），回退到旧配置（兼容）
+  const { socialAccount, housingAccount } = await getEmployeeAccounts(orgId, employeeId)
+  let socialConfig: any = null
+  let housingConfig: any = null
+
+  if (socialAccount) {
+    socialConfig = await getStandardByAccountAndMonth(socialAccount.id, month)
+  }
+  if (housingAccount) {
+    housingConfig = await getStandardByAccountAndMonth(housingAccount.id, month)
+  }
+
+  // 回退到旧配置表（兼容未迁移数据）
   const cityWhere = employee.city ? { orgId, city: employee.city } : { orgId }
-  const [socialConfig, housingConfig] = await Promise.all([
-    prisma.socialInsuranceConfig.findFirst({
-      where: {
-        ...cityWhere,
-        effectiveFrom: { lte: month },
-        OR: [{ effectiveTo: null }, { effectiveTo: { gte: month } }],
-      },
+  if (!socialConfig) {
+    socialConfig = await prisma.socialInsuranceConfig.findFirst({
+      where: { ...cityWhere, effectiveFrom: { lte: month }, OR: [{ effectiveTo: null }, { effectiveTo: { gte: month } }] },
       orderBy: { effectiveFrom: 'desc' },
-    }),
-    prisma.housingFundConfig.findFirst({
-      where: {
-        ...cityWhere,
-        effectiveFrom: { lte: month },
-        OR: [{ effectiveTo: null }, { effectiveTo: { gte: month } }],
-      },
+    })
+  }
+  if (!housingConfig) {
+    housingConfig = await prisma.housingFundConfig.findFirst({
+      where: { ...cityWhere, effectiveFrom: { lte: month }, OR: [{ effectiveTo: null }, { effectiveTo: { gte: month } }] },
       orderBy: { effectiveFrom: 'desc' },
-    }),
-  ])
+    })
+  }
 
   // 社保基数：优先用员工核定基数，否则用基本工资
   const socialBase = employee.socialInsBase || inputs.baseSalary
diff --git a/frontend/src/lib/api-services.ts b/frontend/src/lib/api-services.ts
index d49c5e7..709f9e8 100644
--- a/frontend/src/lib/api-services.ts
+++ b/frontend/src/lib/api-services.ts
@@ -515,6 +515,40 @@ export const salaryDashboardApi = {
 
 // ========== 社保公积金相关 ==========
 
+// 账户管理（新）
+export const socialAccountApi = {
+  /** 账户列表 */
+  list: (type?: string) =>
+    get('/social/accounts', { params: type ? { type } : {} }).then(unwrap<any[]>()),
+  /** 新建账户 */
+  create: (data: { type: string; name: string; city: string; accountNo?: string; bankName?: string; bankAccount?: string; orgName?: string; orgCode?: string; accountType?: string; isDefault?: boolean; remark?: string }) =>
+    post('/social/accounts', data).then(unwrap<any>()),
+  /** 编辑账户 */
+  update: (id: string, data: Partial<{ type: string; name: string; city: string; accountNo: string; bankName: string; bankAccount: string; orgName: string; orgCode: string; accountType: string; isDefault: boolean; remark: string; status: string }>) =>
+    put(`/social/accounts/${id}`, data).then(unwrap<any>()),
+  /** 删除账户 */
+  remove: (id: string) =>
+    del(`/social/accounts/${id}`).then(unwrap<any>()),
+  /** 设为默认 */
+  setDefault: (id: string) =>
+    put(`/social/accounts/${id}/default`).then(unwrap<any>()),
+  /** 按账户获取年度标准列表 */
+  standards: (accountId: string) =>
+    get(`/social/accounts/${accountId}/standards`).then(unwrap<any[]>()),
+  /** 按账户获取当前生效标准 */
+  currentStandard: (accountId: string) =>
+    get(`/social/accounts/${accountId}/current-standard`).then(unwrap<any>()),
+  /** 按账户+月份获取适用标准 */
+  standardByMonth: (accountId: string, month: string) =>
+    get(`/social/accounts/${accountId}/standard-by-month/${month}`).then(unwrap<any>()),
+  /** 新建年度标准 */
+  createStandard: (accountId: string, data: any) =>
+    post(`/social/accounts/${accountId}/standards`, data).then(unwrap<any>()),
+  /** 按员工获取适用账户 */
+  employeeAccount: (employeeId: string) =>
+    get(`/social/employee-account/${employeeId}`).then(unwrap<any>()),
+}
+
 export const socialInsuranceApi = {
   /** 城市列表 */
   cities: () =>
diff --git a/frontend/src/pages/OrgChart.tsx b/frontend/src/pages/OrgChart.tsx
index f95043c..41693b6 100644
--- a/frontend/src/pages/OrgChart.tsx
+++ b/frontend/src/pages/OrgChart.tsx
@@ -5,7 +5,7 @@
 import { useState } from 'react'
 import { useQuery, useMutation, useQueryClient } from '@tanstack/react-query'
 import { toast } from 'sonner'
-import { Plus, Edit, Trash2, ChevronRight, ChevronDown, Building2, Briefcase } from 'lucide-react'
+import { Plus, Edit, Trash2, ChevronRight, ChevronDown, Building2, Briefcase, Shield } from 'lucide-react'
 import Card from '../components/ui/Card'
 import Button from '../components/ui/Button'
 import { Input, Label, Select } from '../components/ui/Input'
@@ -80,6 +80,11 @@ export default function OrgChart() {
           <Building2 className={`w-4 h-4 ${isRoot ? 'text-primary' : 'text-gray-400'}`} />
           <span className="flex-1 text-sm">{d.name}</span>
           {isRoot && <span className="text-xs text-primary">公司</span>}
+          {d.level === 0 && !isRoot && (
+            <span className="flex items-center gap-0.5 text-xs text-gray-400" title="分公司/子公司可在设置-社保公积金账户中单独关联账户">
+              <Shield className="w-3 h-3" />可关联社保账户
+            </span>
+          )}
           <span className="text-xs text-gray-400">{d._count?.employees || 0}人</span>
           {!isRoot && (
             <>
@@ -162,6 +167,12 @@ export default function OrgChart() {
       {showModal && (
         <Modal open onClose={() => setShowModal(false)} title={editing ? '编辑部门' : '新增部门'}>
           <div className="space-y-3">
+            {editing?.level === 0 && (
+              <div className="flex items-start gap-2 p-2 bg-blue-50 rounded text-xs text-blue-700">
+                <Shield className="w-4 h-4 flex-shrink-0 mt-0.5" />
+                <span>此部门为分公司/子公司节点，可在「设置 → 社保公积金账户」中单独关联社保、公积金账户，员工将通过此关联自动继承对应账户。</span>
+              </div>
+            )}
             <div>
               <Label>部门名称 *</Label>
               <Input value={form.name} onChange={(e) => setForm({ ...form, name: e.target.value })} placeholder="如：技术部" />
diff --git a/frontend/src/pages/Settings.tsx b/frontend/src/pages/Settings.tsx
index 4d27c8c..0218679 100644
--- a/frontend/src/pages/Settings.tsx
+++ b/frontend/src/pages/Settings.tsx
@@ -1,8 +1,8 @@
 import { useState, useEffect } from 'react'
 import { toast } from 'sonner'
 import { useQuery, useMutation, useQueryClient } from '@tanstack/react-query'
-import { Building2, Users, CreditCard, Plus, Bell, Download, Upload, FileSpreadsheet, Clock, CheckCircle, AlertCircle, ClipboardList, LayoutGrid, PenTool, HeartPulse, Trash2 } from 'lucide-react'
-import { settingsApi, notificationsApi } from '../lib/api-services'
+import { Building2, Users, CreditCard, Plus, Bell, Download, Upload, FileSpreadsheet, Clock, CheckCircle, AlertCircle, ClipboardList, LayoutGrid, PenTool, HeartPulse, Trash2, Shield, Edit2 } from 'lucide-react'
+import { settingsApi, notificationsApi, socialAccountApi } from '../lib/api-services'
 import { useAuthStore } from '../store/authStore'
 import { getPageSize, setPageSize as setGlobalPageSize } from '../lib/pageSize'
 import Card from '../components/ui/Card'
@@ -15,7 +15,7 @@ import PageGuide from '../components/ui/PageGuide'
 
 export default function Settings() {
   const queryClient = useQueryClient()
-  const [activeSection, setActiveSection] = useState<'org' | 'users' | 'plan' | 'notifications' | 'retirement' | 'medical' | 'import' | 'export'>('org')
+  const [activeSection, setActiveSection] = useState<'org' | 'users' | 'plan' | 'notifications' | 'retirement' | 'medical' | 'socialAccounts' | 'import' | 'export'>('org')
 
   const { data: orgData } = useQuery<any>({
     queryKey: ['org-settings'],
@@ -43,6 +43,7 @@ export default function Settings() {
     { key: 'notifications' as const, label: '通知设置', icon: Bell },
     { key: 'retirement' as const, label: '退休提醒', icon: Clock },
     { key: 'medical' as const, label: '医疗期政策', icon: HeartPulse },
+    { key: 'socialAccounts' as const, label: '社保公积金账户', icon: Shield },
     { key: 'import' as const, label: '数据导入', icon: FileSpreadsheet },
     { key: 'export' as const, label: '数据导出', icon: Download },
   ]
@@ -86,6 +87,7 @@ export default function Settings() {
         <RetirementSettings orgData={orgData} onSave={(data) => updateOrgMutation.mutate(data)} />
       )}
       {activeSection === 'medical' && <MedicalPeriodSettings />}
+      {activeSection === 'socialAccounts' && <SocialAccountSettings />}
       {activeSection === 'import' && <ImportSettings />}
       {activeSection === 'export' && <ExportSettings />}
     </div>
@@ -1574,3 +1576,233 @@ function MedicalPolicyForm({ policy, onSave, onClose }: { policy: any; onSave: (
   )
 }
 
+// ========== 社保公积金账户管理 ==========
+function SocialAccountSettings() {
+  const queryClient = useQueryClient()
+  const confirm = useConfirm()
+  const [accountType, setAccountType] = useState<'SOCIAL' | 'HOUSING'>('SOCIAL')
+  const [showForm, setShowForm] = useState(false)
+  const [editAccount, setEditAccount] = useState<any>(null)
+
+  const { data: accounts, isLoading } = useQuery({
+    queryKey: ['social-accounts', accountType],
+    queryFn: () => socialAccountApi.list(accountType),
+  })
+
+  const createMutation = useMutation({
+    mutationFn: (data: any) => socialAccountApi.create(data),
+    onSuccess: () => {
+      queryClient.invalidateQueries({ queryKey: ['social-accounts'] })
+      setShowForm(false)
+      toast.success('账户已创建')
+    },
+    onError: (err: any) => toast.error(err?.response?.data?.error?.message || '创建失败'),
+  })
+
+  const updateMutation = useMutation({
+    mutationFn: ({ id, data }: { id: string; data: any }) => socialAccountApi.update(id, data),
+    onSuccess: () => {
+      queryClient.invalidateQueries({ queryKey: ['social-accounts'] })
+      setEditAccount(null)
+      setShowForm(false)
+      toast.success('已更新')
+    },
+    onError: (err: any) => toast.error(err?.response?.data?.error?.message || '更新失败'),
+  })
+
+  const deleteMutation = useMutation({
+    mutationFn: (id: string) => socialAccountApi.remove(id),
+    onSuccess: () => {
+      queryClient.invalidateQueries({ queryKey: ['social-accounts'] })
+      toast.success('已删除')
+    },
+    onError: (err: any) => toast.error(err?.response?.data?.error?.message || '删除失败'),
+  })
+
+  const setDefaultMutation = useMutation({
+    mutationFn: (id: string) => socialAccountApi.setDefault(id),
+    onSuccess: () => {
+      queryClient.invalidateQueries({ queryKey: ['social-accounts'] })
+      toast.success('已设为默认')
+    },
+  })
+
+  return (
+    <Card className="p-4 space-y-4">
+      <div className="flex items-center justify-between">
+        <div>
+          <h2 className="text-sm font-medium">社保公积金账户管理</h2>
+          <p className="text-xs text-gray-500 mt-0.5">管理社保、公积金账户，关联公司/分公司/子公司。员工通过所属根部门自动继承账户。</p>
+        </div>
+        <Button size="sm" onClick={() => { setEditAccount(null); setShowForm(true) }}>
+          <Plus className="w-4 h-4 mr-1" />新建账户
+        </Button>
+      </div>
+
+      {/* 类型切换 */}
+      <div className="flex gap-1 border-b">
+        {(['SOCIAL', 'HOUSING'] as const).map((t) => (
+          <button
+            key={t}
+            onClick={() => setAccountType(t)}
+            className={`px-4 py-2 text-sm font-medium border-b-2 transition-colors ${
+              accountType === t ? 'border-primary text-primary' : 'border-transparent text-gray-500 hover:text-gray-700'
+            }`}
+          >
+            {t === 'SOCIAL' ? '社保账户' : '公积金账户'}
+          </button>
+        ))}
+      </div>
+
+      {/* 账户列表 */}
+      {isLoading ? (
+        <div className="text-center py-8 text-gray-400">加载中...</div>
+      ) : !accounts || accounts.length === 0 ? (
+        <div className="text-center py-8 text-gray-400">
+          暂无{accountType === 'SOCIAL' ? '社保' : '公积金'}账户，点击"新建账户"创建
+        </div>
+      ) : (
+        <div className="space-y-3">
+          {accounts.map((a: any) => (
+            <div key={a.id} className="border border-gray-200 rounded-lg p-4">
+              <div className="flex items-start justify-between">
+                <div className="space-y-1">
+                  <div className="flex items-center gap-2">
+                    <span className="text-sm font-medium">{a.name}</span>
+                    {a.isDefault && <span className="px-1.5 py-0.5 rounded text-xs bg-green-50 text-safe">默认</span>}
+                    {a.status === 'SUSPENDED' && <span className="px-1.5 py-0.5 rounded text-xs bg-gray-100 text-gray-500">已停用</span>}
+                  </div>
+                  <div className="text-xs text-gray-500 space-y-0.5">
+                    <div>城市：{a.city} {a.accountNo && `· 账号：${a.accountNo}`}</div>
+                    {a.orgName && <div>缴费主体：{a.orgName} {a.orgCode && `（${a.orgCode}）`}</div>}
+                    {a.type === 'HOUSING' && a.bankName && <div>开户行：{a.bankName} {a.bankAccount && `· ${a.bankAccount}`}</div>}
+                    {a.accountType && a.type === 'HOUSING' && <div>账户类型：{a.accountType === 'SUPPLEMENTARY' ? '补充公积金' : '基本公积金'}</div>}
+                    <div>关联：{(a._count?.deptSocialAccounts || 0) + (a._count?.deptHousingAccounts || 0)} 个根部门 · {(a._count?.socialRecords || 0) + (a._count?.housingRecords || 0)} 条参保记录</div>
+                  </div>
+                </div>
+                <div className="flex items-center gap-1">
+                  {!a.isDefault && a.status === 'ACTIVE' && (
+                    <button onClick={() => setDefaultMutation.mutate(a.id)} className="text-xs text-primary hover:underline" title="设为默认">设为默认</button>
+                  )}
+                  <button onClick={() => { setEditAccount(a); setShowForm(true) }} className="p-1 text-gray-400 hover:text-primary" title="编辑">
+                    <Edit2 className="w-4 h-4" />
+                  </button>
+                  <button
+                    onClick={async () => {
+                      if (await confirm({ title: '删除确认', message: `确认删除账户"${a.name}"？关联的参保记录不会被删除。`, variant: 'danger' })) {
+                        deleteMutation.mutate(a.id)
+                      }
+                    }}
+                    className="p-1 text-gray-400 hover:text-danger" title="删除"
+                  >
+                    <Trash2 className="w-4 h-4" />
+                  </button>
+                </div>
+              </div>
+            </div>
+          ))}
+        </div>
+      )}
+
+      {/* 新建/编辑弹窗 */}
+      {showForm && (
+        <AccountFormModal
+          type={accountType}
+          account={editAccount}
+          onClose={() => { setShowForm(false); setEditAccount(null) }}
+          onSubmit={(data) => {
+            if (editAccount) {
+              updateMutation.mutate({ id: editAccount.id, data })
+            } else {
+              createMutation.mutate({ ...data, type: accountType })
+            }
+          }}
+          saving={createMutation.isPending || updateMutation.isPending}
+        />
+      )}
+    </Card>
+  )
+}
+
+function AccountFormModal({ type, account, onClose, onSubmit, saving }: {
+  type: string
+  account: any
+  onClose: () => void
+  onSubmit: (data: any) => void
+  saving: boolean
+}) {
+  const [name, setName] = useState(account?.name || '')
+  const [city, setCity] = useState(account?.city || '')
+  const [accountNo, setAccountNo] = useState(account?.accountNo || '')
+  const [orgName, setOrgName] = useState(account?.orgName || '')
+  const [orgCode, setOrgCode] = useState(account?.orgCode || '')
+  const [bankName, setBankName] = useState(account?.bankName || '')
+  const [bankAccount, setBankAccount] = useState(account?.bankAccount || '')
+  const [accountTypeVal, setAccountTypeVal] = useState(account?.accountType || 'BASIC')
+  const [isDefault, setIsDefault] = useState(account?.isDefault || false)
+  const [remark, setRemark] = useState(account?.remark || '')
+
+  return (
+    <Modal open onClose={onClose} title={account ? '编辑账户' : '新建账户'} size="md">
+      <div className="space-y-4">
+        <div>
+          <Label>账户名称 *</Label>
+          <Input value={name} onChange={(e) => setName(e.target.value)} placeholder="如：北京总公司社保账户" />
+        </div>
+        <div>
+          <Label>参保城市 *</Label>
+          <Input value={city} onChange={(e) => setCity(e.target.value)} placeholder="如：北京" />
+        </div>
+        <div>
+          <Label>{type === 'SOCIAL' ? '社保登记号' : '公积金单位账号'}</Label>
+          <Input value={accountNo} onChange={(e) => setAccountNo(e.target.value)} />
+        </div>
+        {type === 'HOUSING' && (
+          <>
+            <div>
+              <Label>账户类型</Label>
+              <Select value={accountTypeVal} onChange={(e) => setAccountTypeVal(e.target.value)}>
+                <option value="BASIC">基本公积金</option>
+                <option value="SUPPLEMENTARY">补充公积金</option>
+              </Select>
+            </div>
+            <div>
+              <Label>开户行</Label>
+              <Input value={bankName} onChange={(e) => setBankName(e.target.value)} placeholder="如：工商银行北京分行" />
+            </div>
+            <div>
+              <Label>银行账号</Label>
+              <Input value={bankAccount} onChange={(e) => setBankAccount(e.target.value)} />
+            </div>
+          </>
+        )}
+        <div>
+          <Label>缴费主体名称</Label>
+          <Input value={orgName} onChange={(e) => setOrgName(e.target.value)} placeholder="子公司/分公司名称" />
+        </div>
+        <div>
+          <Label>缴费主体统一社会信用代码</Label>
+          <Input value={orgCode} onChange={(e) => setOrgCode(e.target.value)} />
+        </div>
+        <div>
+          <Label>备注</Label>
+          <Input value={remark} onChange={(e) => setRemark(e.target.value)} />
+        </div>
+        <label className="flex items-center gap-2 text-sm">
+          <input type="checkbox" checked={isDefault} onChange={(e) => setIsDefault(e.target.checked)} />
+          设为默认账户（同类型下仅一个默认）
+        </label>
+        <div className="flex justify-end gap-2 pt-2">
+          <Button variant="secondary" onClick={onClose}>取消</Button>
+          <Button
+            disabled={!name || !city || saving}
+            onClick={() => onSubmit({ name, city, accountNo, orgName, orgCode, bankName, bankAccount, accountType: accountTypeVal, isDefault, remark })}
+          >
+            {saving ? '保存中...' : '保存'}
+          </Button>
+        </div>
+      </div>
+    </Modal>
+  )
+}
+
diff --git a/frontend/src/pages/SocialInsurance.tsx b/frontend/src/pages/SocialInsurance.tsx
index 0731f8b..13a4e3a 100644
--- a/frontend/src/pages/SocialInsurance.tsx
+++ b/frontend/src/pages/SocialInsurance.tsx
@@ -3,10 +3,10 @@ import { useSearchParams } from 'react-router-dom'
 import { toast } from 'sonner'
 import { useQuery, useMutation, useQueryClient } from '@tanstack/react-query'
 import { useConfirm } from '../hooks/useConfirm'
-import { Calculator, Info, Check, Settings as SettingsIcon, Plus, History, Download, AlertCircle, Clock, MapPin, Sparkles } from 'lucide-react'
+import { Calculator, Info, Check, Settings as SettingsIcon, Plus, History, Download, AlertCircle, Clock, Sparkles } from 'lucide-react'
 import { InlineAlert } from '../components/ui/InlineAlert'
 import PageGuide from '../components/ui/PageGuide'
-import { socialInsuranceApi } from '../lib/api-services'
+import { socialInsuranceApi, socialAccountApi } from '../lib/api-services'
 import Card from '../components/ui/Card'
 import Button from '../components/ui/Button'
 import { Input, Label } from '../components/ui/Input'
@@ -24,6 +24,7 @@ export default function SocialInsurance() {
   const initialTab = (searchParams.get('tab') as 'monthly' | 'social' | 'housing' | 'deduction' | 'enrollment') || 'monthly'
   const [tab, setTab] = useState<'monthly' | 'social' | 'housing' | 'deduction' | 'enrollment'>(initialTab)
   const [city, setCity] = useState<string>('北京')
+  const [selectedAccountId, setSelectedAccountId] = useState<string>('')
   const [showAddCity, setShowAddCity] = useState(false)
   const [newCityName, setNewCityName] = useState('')
   const [base, setBase] = useState(8000)
@@ -56,14 +57,26 @@ export default function SocialInsurance() {
     baseMin: 6326, baseMax: 33891,
   })
 
-  // 获取城市列表
-  const { data: cities = [] } = useQuery<string[]>({
-    queryKey: ['social-config-cities'],
-    queryFn: async () => {
-      return await socialInsuranceApi.cities()
-    },
+  // 获取账户列表（按当前 tab 类型）
+  const accountType = tab === 'housing' ? 'HOUSING' : 'SOCIAL'
+  const { data: accounts = [] } = useQuery<any[]>({
+    queryKey: ['social-accounts', accountType],
+    queryFn: () => socialAccountApi.list(accountType),
   })
 
+  // 选中账户变化时同步 city
+  useEffect(() => {
+    if (selectedAccountId) {
+      const acc = accounts.find((a: any) => a.id === selectedAccountId)
+      if (acc) setCity(acc.city)
+    } else if (accounts.length > 0) {
+      // 默认选第一个（或默认账户）
+      const def = accounts.find((a: any) => a.isDefault) || accounts[0]
+      setSelectedAccountId(def.id)
+      setCity(def.city)
+    }
+  }, [accounts, selectedAccountId])
+
   const { data: config, isLoading: configLoading } = useQuery<any>({
     queryKey: ['social-config', city],
     queryFn: async () => {
@@ -185,10 +198,16 @@ export default function SocialInsurance() {
   })
 
   const createVersionMutation = useMutation({
-    mutationFn: (data: any) => socialInsuranceApi.createConfigVersion(data),
+    mutationFn: (data: any) => {
+      if (selectedAccountId) {
+        return socialAccountApi.createStandard(selectedAccountId, data)
+      }
+      return socialInsuranceApi.createConfigVersion(data)
+    },
     onSuccess: () => {
       queryClient.invalidateQueries({ queryKey: ['social-config'] })
       queryClient.invalidateQueries({ queryKey: ['social-config-versions'] })
+      queryClient.invalidateQueries({ queryKey: ['social-accounts'] })
       setShowNewVersion(false)
       toast.success('新版本已创建，旧版本已自动归档')
     },
@@ -199,10 +218,16 @@ export default function SocialInsurance() {
   })
 
   const createHousingVersionMutation = useMutation({
-    mutationFn: (data: any) => socialInsuranceApi.createHousingConfigVersion(data),
+    mutationFn: (data: any) => {
+      if (selectedAccountId) {
+        return socialAccountApi.createStandard(selectedAccountId, data)
+      }
+      return socialInsuranceApi.createHousingConfigVersion(data)
+    },
     onSuccess: () => {
       queryClient.invalidateQueries({ queryKey: ['housing-config'] })
       queryClient.invalidateQueries({ queryKey: ['housing-config-versions'] })
+      queryClient.invalidateQueries({ queryKey: ['social-accounts'] })
       setShowNewVersion(false)
       toast.success('公积金新版本已创建，旧版本已自动归档')
     },
@@ -394,53 +419,23 @@ export default function SocialInsurance() {
         ))}
         {(tab === 'social' || tab === 'housing') && (
           <div className="flex items-center gap-2 ml-auto">
-            <label className="text-sm text-gray-500">城市:</label>
-            {showAddCity ? (
-              <div className="flex items-center gap-1">
-                <input
-                  className="h-9 w-24 rounded-md border border-gray-200 bg-white px-3 text-sm text-gray-700 shadow-sm outline-none transition focus:border-primary focus:ring-2 focus:ring-primary/10"
-                  value={newCityName}
-                  onChange={(e) => setNewCityName(e.target.value)}
-                  placeholder="城市名"
-                  autoFocus
-                  onKeyDown={(e) => {
-                    if (e.key === 'Enter' && newCityName.trim()) {
-                      setCity(newCityName.trim())
-                      setNewCityName('')
-                      setShowAddCity(false)
-                      queryClient.invalidateQueries({ queryKey: ['social-config-cities'] })
-                    }
-                    if (e.key === 'Escape') { setShowAddCity(false); setNewCityName('') }
-                  }}
-                />
-                <button className="h-9 px-2 text-xs text-primary" onClick={() => {
-                  if (newCityName.trim()) {
-                    setCity(newCityName.trim())
-                    setNewCityName('')
-                    setShowAddCity(false)
-                    queryClient.invalidateQueries({ queryKey: ['social-config-cities'] })
-                  }
-                }}>确定</button>
-                <button className="h-9 px-2 text-xs text-gray-400" onClick={() => { setShowAddCity(false); setNewCityName('') }}>取消</button>
-              </div>
-            ) : (
-              <div className="flex items-center gap-1">
-                <select
-                  className="h-9 rounded-md border border-gray-200 bg-white px-3 text-sm text-gray-700 shadow-sm outline-none transition focus:border-primary focus:ring-2 focus:ring-primary/10"
-                  value={city}
-                  onChange={(e) => setCity(e.target.value)}
-                >
-                  {cities.map((c) => <option key={c} value={c}>{c}</option>)}
-                </select>
-                <button
-                  className="h-9 w-9 flex items-center justify-center rounded-md border border-gray-200 bg-white text-gray-400 hover:text-primary hover:border-primary transition"
-                  title="添加新城市"
-                  onClick={() => setShowAddCity(true)}
-                >
-                  <MapPin className="w-4 h-4" />
-                </button>
-              </div>
-            )}
+            <label className="text-sm text-gray-500">账户:</label>
+            <select
+              className="h-9 rounded-md border border-gray-200 bg-white px-3 text-sm text-gray-700 shadow-sm outline-none transition focus:border-primary focus:ring-2 focus:ring-primary/10"
+              value={selectedAccountId}
+              onChange={(e) => {
+                const acc = accounts.find((a: any) => a.id === e.target.value)
+                setSelectedAccountId(e.target.value)
+                if (acc) setCity(acc.city)
+              }}
+            >
+              {accounts.length === 0 && <option value="">暂无账户，请到设置中创建</option>}
+              {accounts.map((a: any) => (
+                <option key={a.id} value={a.id}>
+                  {a.name}（{a.city}）{a.isDefault ? ' · 默认' : ''}
+                </option>
+              ))}
+            </select>
           </div>
         )}
       </div>
@@ -708,9 +703,8 @@ export default function SocialInsurance() {
             <div className="grid md:grid-cols-3 gap-3">
               <div><Label>生效月份</Label><Input type="month" value={activeNewVersion.effectiveFrom} onChange={(e) => activeSetNewVersion({ ...activeNewVersion, effectiveFrom: e.target.value })} /></div>
               <div><Label>城市</Label>
-                <select className="w-full h-9 rounded-md border border-input bg-background px-3 text-sm" value={activeNewVersion.city} onChange={(e) => activeSetNewVersion({ ...activeNewVersion, city: e.target.value })}>
-                  {[...new Set([city, ...cities])].map((c) => <option key={c} value={c}>{c}</option>)}
-                </select>
+                <Input value={city} disabled className="bg-gray-50" />
+                <p className="text-xs text-gray-400 mt-1">从所选账户继承</p>
               </div>
               <div><Label>缴费基数下限</Label><Input type="number" value={activeNewVersion.baseMin} onChange={(e) => activeSetNewVersion({ ...activeNewVersion, baseMin: Number(e.target.value) })} /></div>
               <div><Label>缴费基数上限</Label><Input type="number" value={activeNewVersion.baseMax} onChange={(e) => activeSetNewVersion({ ...activeNewVersion, baseMax: Number(e.target.value) })} /></div>