diff --git a/src/main/java/com/budwk/app/zhgh/dayofficework/outlay/outlayManage/service/OutlayManageUnionAllocateService.java b/src/main/java/com/budwk/app/zhgh/dayofficework/outlay/outlayManage/service/OutlayManageUnionAllocateService.java
new file mode 100644
index 00000000..e9daa959
--- /dev/null
+++ b/src/main/java/com/budwk/app/zhgh/dayofficework/outlay/outlayManage/service/OutlayManageUnionAllocateService.java
@@ -0,0 +1,47 @@
+package com.budwk.app.zhgh.dayofficework.outlay.outlayManage.service;
+
+import com.budwk.app.base.result.Result;
+import com.budwk.app.base.service.BaseService;
+import com.budwk.app.zhgh.dayofficework.outlay.outlayManage.union.model.OutLayAllocateUnion;
+
+import java.math.BigDecimal;
+
+/**
+ * 分工会季度额度分配服务。
+ *
+ * <p>该服务统一处理季度额度的分配、批量分配和重置回滚，
+ * 保证季度记录与年度预算表金额始终同步。</p>
+ *
+ * @author zhf
+ */
+public interface OutlayManageUnionAllocateService extends BaseService<OutLayAllocateUnion> {
+
+    /**
+     * 修改单个分工会的季度分配金额。
+     *
+     * @param id outlay_allocate_union 表主键，用于定位当前编辑的季度分配记录
+     * @param allocateMoney 本次要设置的季度分配金额，传入的是最终金额，不是增量金额
+     * @return Result 成功时返回 success；失败时返回错误信息，前端据此提示用户
+     */
+    Result doEdit(String id, BigDecimal allocateMoney);
+
+    /**
+     * 批量设置某一季度所有分工会的分配金额。
+     *
+     * @param allocateMoney 本次批量设置的季度分配金额，所有命中的分工会都会写入该金额
+     * @param quarterly 要操作的季度，例如 1/2/3/4
+     * @param year 要操作的年份，用于筛选对应季度的有效分配记录
+     * @return Result 成功时返回 success；失败时返回错误信息
+     */
+    Result doBatchAllocate(BigDecimal allocateMoney, Integer quarterly, Integer year);
+
+    /**
+     * 重置当前季度的分配记录。
+     *
+     * <p>重置时会先回滚 outlay_manage_union.totalQuota，
+     * 再将当前季度的 outlay_allocate_union 记录标记删除。</p>
+     *
+     * @return Result 成功时返回 success；失败时返回错误信息
+     */
+    Result deleteAllocateRecord();
+}
diff --git a/src/main/java/com/budwk/app/zhgh/dayofficework/outlay/outlayManage/service/impl/OutlayManageUnionAllocateServiceImpl.java b/src/main/java/com/budwk/app/zhgh/dayofficework/outlay/outlayManage/service/impl/OutlayManageUnionAllocateServiceImpl.java
new file mode 100644
index 00000000..e4dcee80
--- /dev/null
+++ b/src/main/java/com/budwk/app/zhgh/dayofficework/outlay/outlayManage/service/impl/OutlayManageUnionAllocateServiceImpl.java
@@ -0,0 +1,167 @@
+package com.budwk.app.zhgh.dayofficework.outlay.outlayManage.service.impl;
+
+import cn.hutool.core.date.DateUtil;
+import com.budwk.app.base.result.Result;
+import com.budwk.app.base.service.impl.BaseServiceImpl;
+import com.budwk.app.sys.models.Sys_union;
+import com.budwk.app.zhgh.dayofficework.outlay.outlayManage.service.OutlayManageUnionAllocateService;
+import com.budwk.app.zhgh.dayofficework.outlay.outlayManage.union.model.OutLayAllocateUnion;
+import com.budwk.app.zhgh.dayofficework.outlay.outlayManage.union.model.OutlayManageUnion;
+import org.nutz.dao.Chain;
+import org.nutz.dao.Cnd;
+import org.nutz.dao.Dao;
+import org.nutz.ioc.loader.annotation.IocBean;
+import org.nutz.lang.Lang;
+
+import java.math.BigDecimal;
+import java.util.List;
+
+/**
+ * 分工会季度额度分配实现。
+ *
+ * @author zhf
+ */
+@IocBean(args = {"refer:dao"})
+public class OutlayManageUnionAllocateServiceImpl extends BaseServiceImpl<OutLayAllocateUnion> implements OutlayManageUnionAllocateService {
+
+    public OutlayManageUnionAllocateServiceImpl(Dao dao) {
+        super(dao);
+    }
+
+    @Override
+    public Result doEdit(String id, BigDecimal allocateMoney) {
+        OutLayAllocateUnion allocateUnion = fetch(id);
+        if (Lang.isEmpty(allocateUnion)) {
+            return Result.error("分配记录不存在！");
+        }
+        int currentQuarter = getCurrentQuarter();
+        if (allocateUnion.getQuarterly() < currentQuarter) {
+            return Result.error("当前是第【" + currentQuarter + "季度】无法修改【第" + allocateUnion.getQuarterly() + "季度】的额度！");
+        }
+        applyAllocateMoney(allocateUnion, allocateMoney);
+        return Result.success();
+    }
+
+    @Override
+    public Result doBatchAllocate(BigDecimal allocateMoney, Integer quarterly, Integer year) {
+        List<OutLayAllocateUnion> allocateUnionList = dao().query(OutLayAllocateUnion.class,
+                Cnd.where(OutLayAllocateUnion::getQuarterly, "=", quarterly)
+                        .and(OutLayAllocateUnion::getYear, "=", year)
+                        .and(OutLayAllocateUnion::getDelFlag, "=", false));
+        if (allocateUnionList == null || allocateUnionList.isEmpty()) {
+            return Result.error("当前季度没有分配记录！");
+        }
+        for (OutLayAllocateUnion allocateUnion : allocateUnionList) {
+            applyAllocateMoney(allocateUnion, allocateMoney);
+        }
+        return Result.success();
+    }
+
+    @Override
+    public Result deleteAllocateRecord() {
+        int currentQuarter = getCurrentQuarter();
+        List<OutLayAllocateUnion> allocateUnionList = dao().query(OutLayAllocateUnion.class,
+                Cnd.where(OutLayAllocateUnion::getQuarterly, "=", currentQuarter)
+                        .and(OutLayAllocateUnion::getYear, "=", DateUtil.thisYear())
+                        .and(OutLayAllocateUnion::getDelFlag, "=", false));
+        if (allocateUnionList == null || allocateUnionList.isEmpty()) {
+            return Result.error("当前季度还未分配,无法重置！");
+        }
+
+        for (OutLayAllocateUnion allocateUnion : allocateUnionList) {
+            rollbackAllocateMoney(allocateUnion);
+        }
+
+        dao().update(OutLayAllocateUnion.class, Chain.make("delFlag", true),
+                Cnd.where(OutLayAllocateUnion::getQuarterly, "=", currentQuarter)
+                        .and(OutLayAllocateUnion::getYear, "=", DateUtil.thisYear())
+                        .and(OutLayAllocateUnion::getDelFlag, "=", false));
+        return Result.success();
+    }
+
+    /**
+     * 按“先回退旧额度，再写入新额度”的方式同步季度记录和年度预算表。
+     *
+     * @param allocateUnion 当前季度分配记录，包含分工会、年份、旧分配额度等上下文
+     * @param newAllocateMoney 本次最终要保存的季度分配金额
+     */
+    private void applyAllocateMoney(OutLayAllocateUnion allocateUnion, BigDecimal newAllocateMoney) {
+        BigDecimal oldAllocateMoney = defaultValue(allocateUnion.getAllocateMoney());
+        OutlayManageUnion manageUnion = dao().fetch(OutlayManageUnion.class,
+                Cnd.where(OutlayManageUnion::getUnionId, "=", allocateUnion.getUnionId())
+                        .and(OutlayManageUnion::getYear, "=", DateUtil.thisYear()));
+
+        if (Lang.isEmpty(manageUnion)) {
+            manageUnion = buildManageUnion(allocateUnion, newAllocateMoney);
+            insert(manageUnion);
+        } else {
+            // 当前 totalQuota 里已经包含了旧季度额度，因此要先减旧值，再加新值，避免重复累加。
+            BigDecimal newTotalQuota = defaultValue(manageUnion.getTotalQuota())
+                    .subtract(oldAllocateMoney)
+                    .add(newAllocateMoney);
+            dao().update(OutlayManageUnion.class, Chain.make("totalQuota", newTotalQuota),
+                    Cnd.where(OutlayManageUnion::getId, "=", manageUnion.getId()));
+        }
+
+        dao().update(OutLayAllocateUnion.class, Chain.make("allocateMoney", newAllocateMoney),
+                Cnd.where(OutLayAllocateUnion::getId, "=", allocateUnion.getId()));
+    }
+
+    /**
+     * 回滚当前季度已分配到年度预算表中的金额。
+     *
+     * @param allocateUnion 当前季度分配记录，allocateMoney 表示本次需要从年度额度中扣回的金额
+     */
+    private void rollbackAllocateMoney(OutLayAllocateUnion allocateUnion) {
+        OutlayManageUnion manageUnion = dao().fetch(OutlayManageUnion.class,
+                Cnd.where(OutlayManageUnion::getUnionId, "=", allocateUnion.getUnionId())
+                        .and(OutlayManageUnion::getYear, "=", DateUtil.thisYear()));
+        if (Lang.isEmpty(manageUnion)) {
+            return;
+        }
+        BigDecimal newTotalQuota = defaultValue(manageUnion.getTotalQuota())
+                .subtract(defaultValue(allocateUnion.getAllocateMoney()));
+        dao().update(OutlayManageUnion.class, Chain.make("totalQuota", newTotalQuota),
+                Cnd.where(OutlayManageUnion::getId, "=", manageUnion.getId()));
+    }
+
+    /**
+     * 当前年份预算表不存在时，按“分配前额度 + 本次分配额度”创建年度预算记录。
+     *
+     * @param allocateUnion 当前季度分配记录，allocateHeadMoney 表示生成记录时的剩余额度快照
+     * @param allocateMoney 本次要设置的季度分配额度
+     * @return OutlayManageUnion 新建的年度预算实体
+     */
+    private OutlayManageUnion buildManageUnion(OutLayAllocateUnion allocateUnion, BigDecimal allocateMoney) {
+        Sys_union union = dao().fetch(Sys_union.class, allocateUnion.getUnionId());
+        OutlayManageUnion manageUnion = new OutlayManageUnion();
+        manageUnion.setYear(DateUtil.thisYear());
+        manageUnion.setUnionId(allocateUnion.getUnionId());
+        manageUnion.setTotalQuota(defaultValue(allocateUnion.getAllocateHeadMoney()).add(allocateMoney));
+        manageUnion.setUsedQuota(BigDecimal.ZERO);
+        if (Lang.isNotEmpty(union)) {
+            manageUnion.setUnionName(union.getName());
+            manageUnion.setUnionCode(union.getUnionCode());
+        }
+        return manageUnion;
+    }
+
+    /**
+     * 统一处理空金额，避免金额运算时出现空指针。
+     *
+     * @param value 可能为空的金额字段
+     * @return BigDecimal 非空金额；为空时返回 0
+     */
+    private BigDecimal defaultValue(BigDecimal value) {
+        return value == null ? BigDecimal.ZERO : value;
+    }
+
+    /**
+     * 计算当前自然季度。
+     *
+     * @return int 当前季度，取值范围 1-4
+     */
+    private int getCurrentQuarter() {
+        return DateUtil.month(DateUtil.date()) / 3 + 1;
+    }
+}
diff --git a/src/main/java/com/budwk/app/zhgh/dayofficework/outlay/outlayManage/union/controller/OutlayManageUnionAllocateController.java b/src/main/java/com/budwk/app/zhgh/dayofficework/outlay/outlayManage/union/controller/OutlayManageUnionAllocateController.java
index 9edd6f48..9112d0fe 100644
--- a/src/main/java/com/budwk/app/zhgh/dayofficework/outlay/outlayManage/union/controller/OutlayManageUnionAllocateController.java
+++ b/src/main/java/com/budwk/app/zhgh/dayofficework/outlay/outlayManage/union/controller/OutlayManageUnionAllocateController.java
@@ -9,13 +9,13 @@ import com.budwk.app.base.param.PageForm;
 import com.budwk.app.base.result.Result;
 import com.budwk.app.base.service.BaseService;
 import com.budwk.app.sys.models.Sys_union;
+import com.budwk.app.zhgh.dayofficework.outlay.outlayManage.service.OutlayManageUnionAllocateService;
 import com.budwk.app.zhgh.dayofficework.outlay.outlayManage.union.model.OutLayAllocateUnion;
 import com.budwk.app.zhgh.dayofficework.outlay.outlayManage.union.model.OutlayManageUnion;
 import io.swagger.annotations.Api;
 import io.swagger.annotations.ApiOperation;
 import lombok.extern.slf4j.Slf4j;
 import org.nutz.aop.interceptor.ioc.TransAop;
-import org.nutz.dao.Chain;
 import org.nutz.dao.Cnd;
 import org.nutz.dao.Sqls;
 import org.nutz.dao.sql.Sql;
@@ -45,6 +45,8 @@ public class OutlayManageUnionAllocateController {
 
     @Inject
     private BaseService baseService;
+    @Inject
+    private OutlayManageUnionAllocateService outlayManageUnionAllocateService;
 
     @At("")
     @Ok("beetl:/platform/zhgh/dayofficework/outlay/outlayManage/union/allocate/index.html")
@@ -88,59 +90,7 @@ public class OutlayManageUnionAllocateController {
         if (StrUtil.isEmpty(allocateMoney) || StrUtil.isEmpty(id)) {
             return Result.error("参数错误！");
         }
-
-
-        OutLayAllocateUnion allocateUnion = baseService.dao().fetch(OutLayAllocateUnion.class, id);
-        int quarter = DateUtil.month(DateUtil.date()) / 3 + 1;
-        if (allocateUnion.getQuarterly() < quarter) {
-            return Result.error("当前是第【" + quarter + "季度】无法修改【第" + allocateUnion.getQuarterly() + "季度】的额度！");
-        }
-
-        baseService.dao().update(OutLayAllocateUnion.class, Chain.make("allocateMoney", allocateMoney),
-                Cnd.where(OutLayAllocateUnion::getId, "=", id));
-
-        //找出今年工会的预算表
-        OutlayManageUnion newOutlayManageUnion = baseService.dao().fetch(OutlayManageUnion.class,
-                Cnd.where(OutlayManageUnion::getUnionId, "=", allocateUnion.getUnionId())
-                        .and(OutlayManageUnion::getYear, "=", DateUtil.thisYear()));
-
-        if (allocateUnion.getQuarterly() == 1) {
-            //如果是第一季度，添加年度预算表
-            Sys_union union = baseService.dao().fetch(Sys_union.class, allocateUnion.getUnionId());
-            //找出去年剩余的钱
-            OutlayManageUnion oldOutlayManageUnion = baseService.dao().fetch(OutlayManageUnion.class,
-                    Cnd.where(OutlayManageUnion::getUnionId, "=", allocateUnion.getUnionId())
-                            .and(OutlayManageUnion::getYear, "=", DateUtil.thisYear() - 1));
-
-            BigDecimal newTotalQuota = Lang.isNotEmpty(oldOutlayManageUnion) ? oldOutlayManageUnion.getTotalQuota().subtract(oldOutlayManageUnion.getUsedQuota()) : new BigDecimal(allocateMoney);
-
-            if (Lang.isNotEmpty(newOutlayManageUnion)) {
-                //如果有今年的预算，代表第一季度已经分配过一次，现在修改
-                newOutlayManageUnion.setTotalQuota(newTotalQuota);
-                baseService.update(newOutlayManageUnion);
-            } else {
-                OutlayManageUnion manageUnion = new OutlayManageUnion();
-                manageUnion.setYear(DateUtil.thisYear());
-                manageUnion.setUnionId(union.getId());
-                manageUnion.setUnionName(union.getName());
-                manageUnion.setUnionCode(union.getUnionCode());
-                //找出去年剩余多少钱，
-                if (Lang.isNotEmpty(oldOutlayManageUnion)) {
-                    BigDecimal surplusMoney = oldOutlayManageUnion.getTotalQuota().subtract(oldOutlayManageUnion.getUsedQuota());
-                    //去年剩余的钱加上当年的分配金额
-                    manageUnion.setTotalQuota(surplusMoney.add(new BigDecimal(allocateMoney)));
-                } else {
-                    manageUnion.setTotalQuota(new BigDecimal(allocateMoney));
-                }
-                manageUnion.setUsedQuota(BigDecimal.ZERO);
-                baseService.insert(manageUnion);
-            }
-        } else {
-            baseService.dao().update(OutlayManageUnion.class,
-                    Chain.make("totalQuota", newOutlayManageUnion.getTotalQuota().add(new BigDecimal(allocateMoney))),
-                    Cnd.where(OutlayManageUnion::getId, "=", newOutlayManageUnion.getId()));
-        }
-        return Result.success();
+        return outlayManageUnionAllocateService.doEdit(id, new BigDecimal(allocateMoney));
     }
 
     @At
@@ -151,79 +101,20 @@ public class OutlayManageUnionAllocateController {
     public Result doBatchAllocate(@Param("allocateMoney") BigDecimal allocateMoney,
                                   @Param("quarterly") Integer quarterly,
                                   @Param("year") Integer year) {
-        List<OutLayAllocateUnion> allocateUnionList = baseService.dao().query(OutLayAllocateUnion.class,
-                Cnd.where(OutLayAllocateUnion::getQuarterly, "=", quarterly)
-                        .and(OutLayAllocateUnion::getYear, "=", year)
-                        .and(OutLayAllocateUnion::getDelFlag, "=", 0));
-
-        if (allocateUnionList == null || allocateUnionList.isEmpty()) {
-            return Result.error("当前季度没有分配记录！");
+        if (allocateMoney == null || quarterly == null || year == null) {
+            return Result.error("参数错误！");
         }
-
-        for (OutLayAllocateUnion allocateUnion : allocateUnionList) {
-            baseService.dao().update(OutLayAllocateUnion.class,
-                    Chain.make("allocateMoney", allocateMoney),
-                    Cnd.where(OutLayAllocateUnion::getId, "=", allocateUnion.getId()));
-
-            OutlayManageUnion newOutlayManageUnion = baseService.dao().fetch(OutlayManageUnion.class,
-                    Cnd.where(OutlayManageUnion::getUnionId, "=", allocateUnion.getUnionId())
-                            .and(OutlayManageUnion::getYear, "=", DateUtil.thisYear()));
-
-            if (allocateUnion.getQuarterly() == 1) {
-                Sys_union union = baseService.dao().fetch(Sys_union.class, allocateUnion.getUnionId());
-                OutlayManageUnion oldOutlayManageUnion = baseService.dao().fetch(OutlayManageUnion.class,
-                        Cnd.where(OutlayManageUnion::getUnionId, "=", allocateUnion.getUnionId())
-                                .and(OutlayManageUnion::getYear, "=", DateUtil.thisYear() - 1));
-
-                BigDecimal newTotalQuota = Lang.isNotEmpty(oldOutlayManageUnion)
-                        ? oldOutlayManageUnion.getTotalQuota().subtract(oldOutlayManageUnion.getUsedQuota())
-                        : allocateMoney;
-
-                if (Lang.isNotEmpty(newOutlayManageUnion)) {
-                    newOutlayManageUnion.setTotalQuota(newTotalQuota);
-                    baseService.update(newOutlayManageUnion);
-                } else {
-                    OutlayManageUnion manageUnion = new OutlayManageUnion();
-                    manageUnion.setYear(DateUtil.thisYear());
-                    manageUnion.setUnionId(union.getId());
-                    manageUnion.setUnionName(union.getName());
-                    manageUnion.setUnionCode(union.getUnionCode());
-                    if (Lang.isNotEmpty(oldOutlayManageUnion)) {
-                        BigDecimal surplusMoney = oldOutlayManageUnion.getTotalQuota().subtract(oldOutlayManageUnion.getUsedQuota());
-                        manageUnion.setTotalQuota(surplusMoney.add(allocateMoney));
-                    } else {
-                        manageUnion.setTotalQuota(allocateMoney);
-                    }
-                    manageUnion.setUsedQuota(BigDecimal.ZERO);
-                    baseService.insert(manageUnion);
-                }
-            } else {
-                baseService.dao().update(OutlayManageUnion.class,
-                        Chain.make("totalQuota", newOutlayManageUnion.getTotalQuota().add(allocateMoney)),
-                        Cnd.where(OutlayManageUnion::getId, "=", newOutlayManageUnion.getId()));
-            }
-        }
-        return Result.success();
+        return outlayManageUnionAllocateService.doBatchAllocate(allocateMoney, quarterly, year);
     }
 
 
     @At
     @ApiOperation("重置预算季度记录")
+    @Aop(TransAop.READ_COMMITTED)
     @SLog(tag = "分工会预算-季度预算分配", msg = "重置预算季度记录")
     @SaCheckPermission("outlay.outlayManage.union.allocate")
     public Result deleteAllocateRecord() {
-        int quarter = DateUtil.month(DateUtil.date()) / 3 + 1;
-        // 查询当前季度
-        int count = baseService.dao().count(OutLayAllocateUnion.class, Cnd.where(OutLayAllocateUnion::getQuarterly, "=", quarter)
-                .and(OutLayAllocateUnion::getYear, "=", DateUtil.thisYear()));
-        if (count == 0) {
-            return Result.error("当前季度还未分配,无法重置！");
-        }
-
-        baseService.dao().update(OutLayAllocateUnion.class, Chain.make("delFlag", 1),
-                Cnd.where(OutLayAllocateUnion::getQuarterly, "=", quarter)
-                        .and(OutLayAllocateUnion::getYear, "=", DateUtil.thisYear()));
-        return Result.success();
+        return outlayManageUnionAllocateService.deleteAllocateRecord();
     }
 
     @At
diff --git a/src/main/java/com/budwk/app/zhgh/staffbenefit/medicalMutualAid/aidFund/controller/AIdFundPayRecordController.java b/src/main/java/com/budwk/app/zhgh/staffbenefit/medicalMutualAid/aidFund/controller/AIdFundPayRecordController.java
index 6c9910c9..7320083c 100644
--- a/src/main/java/com/budwk/app/zhgh/staffbenefit/medicalMutualAid/aidFund/controller/AIdFundPayRecordController.java
+++ b/src/main/java/com/budwk/app/zhgh/staffbenefit/medicalMutualAid/aidFund/controller/AIdFundPayRecordController.java
@@ -59,7 +59,7 @@ public class AIdFundPayRecordController {
 
 
     @At("")
-    @Ok("beetl:/platform/zhgh/staffbenefit/medicalMutualAid/aidFund/paexportYearPayRecordyRecord/index.html")
+    @Ok("beetl:/platform/zhgh/staffbenefit/medicalMutualAid/aidFund/payRecord/index.html")
     @SaCheckPermission("medicalMutualAid.aidFund.payRecord")
     public void index() {
     }