diff --git a/backend/src/services/risk.service.ts b/backend/src/services/risk.service.ts
index 7900a0a..4a6da43 100644
--- a/backend/src/services/risk.service.ts
+++ b/backend/src/services/risk.service.ts
@@ -1549,6 +1549,7 @@ export async function getAnnualValueReport(orgId: string, year: number) {
     auditActions,
     policiesPublished,
     monthlyRisks,
+    employeeRiskDetails,
   ] = await Promise.all([
     prisma.riskItem.count({
       where: {
@@ -1611,10 +1612,77 @@ export async function getAnnualValueReport(orgId: string, year: number) {
         }).then((count) => ({ month: m + 1, count })),
       ),
     ),
+    // 按员工维度的已解决风险明细
+    prisma.riskItem.findMany({
+      where: {
+        orgId, status: 'RESOLVED',
+        resolvedAt: { gte: yearStart, lte: yearEnd },
+      },
+      include: {
+        employee: {
+          select: { id: true, name: true, department: true, monthlySalary: true, hireDate: true },
+        },
+      },
+      orderBy: { estimatedLoss: 'desc' },
+    }),
   ])
 
   const lossAvoided = lossAvoidedAgg._sum.estimatedLoss || 0
 
+  // 按员工维度汇总规避损失
+  const RISK_AVOIDANCE_RATE = 0.3
+  const employeeBreakdown: Record<string, {
+    employeeId: string
+    name: string
+    department: string
+    riskCount: number
+    lossAvoided: number
+    adjustedLoss: number
+    details: { title: string; estimatedLoss: number; legalBasis: string }[]
+  }> = {}
+
+  for (const r of employeeRiskDetails) {
+    const empId = r.employeeId || '_unknown'
+    if (!employeeBreakdown[empId]) {
+      employeeBreakdown[empId] = {
+        employeeId: empId,
+        name: r.employee?.name || '未知员工',
+        department: r.employee?.department || '-',
+        riskCount: 0,
+        lossAvoided: 0,
+        adjustedLoss: 0,
+        details: [],
+      }
+    }
+    const emp = employeeBreakdown[empId]
+    emp.riskCount++
+    emp.lossAvoided += r.estimatedLoss || 0
+
+    // 根据风险标题推断法律依据
+    let legalBasis = '—'
+    const title = r.title || ''
+    if (title.includes('未签合同')) legalBasis = '第82条 双倍工资≤11个月'
+    else if (title.includes('到期') && title.includes('未续签')) legalBasis = '第47条 经济补偿N≤12个月'
+    else if (title.includes('孕期') || title.includes('哺乳期') || title.includes('工伤') || title.includes('医疗期')) legalBasis = '第87条 违法解除2N≤24个月'
+    else if (title.includes('试用期')) legalBasis = '第20条 试用期工资差额'
+    else if (title.includes('社保') || title.includes('公积金')) legalBasis = '滞纳金 每日0.05%'
+    else if (title.includes('工资') || title.includes('个税')) legalBasis = '拖欠工资/个税'
+
+    emp.details.push({
+      title: r.title,
+      estimatedLoss: r.estimatedLoss || 0,
+      legalBasis,
+    })
+  }
+
+  // 计算每个员工的打折后规避损失
+  const employeeDetails = Object.values(employeeBreakdown)
+    .map((e) => ({
+      ...e,
+      adjustedLoss: Math.round(e.lossAvoided * RISK_AVOIDANCE_RATE),
+    }))
+    .sort((a, b) => b.adjustedLoss - a.adjustedLoss)
+
   // 月度事件时间轴
   const timeline = monthlyRisks.map((mr) => ({
     month: mr.month,
@@ -1626,7 +1694,6 @@ export async function getAnnualValueReport(orgId: string, year: number) {
   // 1. 规避损失 = 已解决风险的预估损失之和 × 0.3（规避率30%，非每项风险都会演变为实际仲裁）
   // 2. 节约工时 = AI 查询 * 0.5h + 合同审查 * 1h + 算薪批次 * 2h + 制度公示 * 1h
   // 3. 节约成本 = 节约工时 * 100 元/h（HR 平均时薪）
-  const RISK_AVOIDANCE_RATE = 0.3 // 规避率：约30%的未处理风险会演变为实际劳动争议
   const adjustedLossAvoided = Math.round(lossAvoided * RISK_AVOIDANCE_RATE)
   const aiTimeSaved = aiConversations * 0.5 + aiReviews * 1.0
   const payrollTimeSaved = payrollBatches * 2.0
@@ -1671,6 +1738,8 @@ export async function getAnnualValueReport(orgId: string, year: number) {
     costSaved,
     timeSaved,
     lossAvoided,
+    adjustedLossAvoided,
+    employeeDetails,
     summary,
   }
 }
diff --git a/frontend/src/pages/tools/AnnualValueReport.tsx b/frontend/src/pages/tools/AnnualValueReport.tsx
index cc3a4fa..4b6b6d1 100644
--- a/frontend/src/pages/tools/AnnualValueReport.tsx
+++ b/frontend/src/pages/tools/AnnualValueReport.tsx
@@ -220,6 +220,62 @@ export default function AnnualValueReport() {
         </div>
       </Card>
 
+      {/* 员工规避损失明细 */}
+      {report.employeeDetails && report.employeeDetails.length > 0 && (
+        <Card>
+          <h2 className="text-sm font-medium mb-3">员工规避损失明细</h2>
+          <div className="overflow-x-auto">
+            <table className="w-full text-xs">
+              <thead>
+                <tr className="border-b border-gray-200 text-gray-500">
+                  <th className="text-left py-2 px-2 font-medium">员工</th>
+                  <th className="text-left py-2 px-2 font-medium">部门</th>
+                  <th className="text-center py-2 px-2 font-medium">风险数</th>
+                  <th className="text-right py-2 px-2 font-medium">原始损失</th>
+                  <th className="text-right py-2 px-2 font-medium">规避率</th>
+                  <th className="text-right py-2 px-2 font-medium">规避损失(×30%)</th>
+                  <th className="text-left py-2 px-2 font-medium">风险明细</th>
+                </tr>
+              </thead>
+              <tbody>
+                {report.employeeDetails.map((emp: any, idx: number) => (
+                  <tr key={emp.employeeId || idx} className="border-b border-gray-50">
+                    <td className="py-2 px-2 font-medium">{emp.name}</td>
+                    <td className="py-2 px-2 text-gray-600">{emp.department}</td>
+                    <td className="py-2 px-2 text-center">{emp.riskCount}</td>
+                    <td className="py-2 px-2 text-right text-gray-600">¥{emp.lossAvoided.toLocaleString()}</td>
+                    <td className="py-2 px-2 text-right text-gray-400">30%</td>
+                    <td className="py-2 px-2 text-right font-bold text-safe">¥{emp.adjustedLoss.toLocaleString()}</td>
+                    <td className="py-2 px-2">
+                      <div className="space-y-0.5">
+                        {emp.details.map((d: any, i: number) => (
+                          <div key={i} className="flex items-center gap-1.5">
+                            <span className="text-gray-700">{d.title}</span>
+                            <span className="text-gray-400">·</span>
+                            <span className="text-gray-500">{d.legalBasis}</span>
+                            <span className="text-gray-400">·</span>
+                            <span className="text-gray-600">¥{d.estimatedLoss.toLocaleString()}</span>
+                          </div>
+                        ))}
+                      </div>
+                    </td>
+                  </tr>
+                ))}
+              </tbody>
+              <tfoot>
+                <tr className="border-t-2 border-gray-200 font-bold">
+                  <td className="py-2 px-2" colSpan={3}>合计</td>
+                  <td className="py-2 px-2 text-right">¥{(report.lossAvoided || 0).toLocaleString()}</td>
+                  <td className="py-2 px-2"></td>
+                  <td className="py-2 px-2 text-right text-safe">¥{(report.adjustedLossAvoided || 0).toLocaleString()}</td>
+                  <td className="py-2 px-2"></td>
+                </tr>
+              </tfoot>
+            </table>
+          </div>
+        </Card>
+      )}
+
       {/* 价值计算说明 */}
       <Card className="bg-gray-50">
         <h2 className="text-sm font-medium mb-2">价值计算说明</h2>