diff --git a/src/main/java/com/budwk/app/zhgh/democratic/opinion/mode/OpinionSchoolAuditImportExcelMode.java b/src/main/java/com/budwk/app/zhgh/democratic/opinion/mode/OpinionSchoolAuditImportExcelMode.java
new file mode 100644
index 00000000..e0eb4960
--- /dev/null
+++ b/src/main/java/com/budwk/app/zhgh/democratic/opinion/mode/OpinionSchoolAuditImportExcelMode.java
@@ -0,0 +1,44 @@
+package com.budwk.app.zhgh.democratic.opinion.mode;
+
+import cn.afterturn.easypoi.excel.annotation.Excel;
+import com.budwk.app.base.model.ExcelImportError;
+import lombok.Data;
+import lombok.EqualsAndHashCode;
+
+/**
+ * 校工会审核结果导入模板行数据。
+ */
+@EqualsAndHashCode(callSuper = true)
+@Data
+public class OpinionSchoolAuditImportExcelMode extends ExcelImportError {
+
+    @Excel(name = "意见编号")
+    private String code;
+
+    @Excel(name = "意见和建议")
+    private String name;
+
+    @Excel(name = "意见类别")
+    private String typeName;
+
+    @Excel(name = "建议人")
+    private String createUserName;
+
+    @Excel(name = "建议人所属代表团")
+    private String delegationName;
+
+    @Excel(name = "建议人所属单位")
+    private String unitName;
+
+    @Excel(name = "主办")
+    private String masterUnitName;
+
+    @Excel(name = "协办")
+    private String slaveUnitNames;
+
+    @Excel(name = "审核结果")
+    private String auditResult;
+
+    @Excel(name = "审核意见")
+    private String auditOpinion;
+}
diff --git a/src/main/java/com/budwk/app/zhgh/democratic/opinion/service/OpinionSchoolAuditService.java b/src/main/java/com/budwk/app/zhgh/democratic/opinion/service/OpinionSchoolAuditService.java
new file mode 100644
index 00000000..af9ba234
--- /dev/null
+++ b/src/main/java/com/budwk/app/zhgh/democratic/opinion/service/OpinionSchoolAuditService.java
@@ -0,0 +1,31 @@
+package com.budwk.app.zhgh.democratic.opinion.service;
+
+import com.budwk.app.base.model.ExcelImportRes;
+import com.budwk.app.base.service.BaseService;
+import com.budwk.app.zhgh.democratic.opinion.mode.OpinionSchoolAuditImportExcelMode;
+import com.budwk.app.zhgh.democratic.opinion.models.OpinionInfo;
+import org.nutz.mvc.upload.TempFile;
+
+import javax.servlet.http.HttpServletResponse;
+
+/**
+ * 校工会审核业务处理。
+ */
+public interface OpinionSchoolAuditService extends BaseService<OpinionInfo> {
+
+    /**
+     * 下载校工会审核结果导入模板。
+     *
+     * @param response 文件响应对象
+     */
+    void downloadAuditImportTemplate(HttpServletResponse response);
+
+    /**
+     * 批量导入校工会审核结果，并按页面审核按钮的流程参数执行待办任务。
+     *
+     * @param file      上传的 Excel 文件
+     * @param sessionId 当前页面选中的教代会届次 ID，用于限定意见编号匹配范围
+     * @return 导入审核结果，包含成功数、失败数和错误明细
+     */
+    ExcelImportRes<OpinionSchoolAuditImportExcelMode> importAuditResult(TempFile file, String sessionId);
+}
diff --git a/src/main/java/com/budwk/app/zhgh/democratic/opinion/service/impl/OpinionSchoolAuditServiceImpl.java b/src/main/java/com/budwk/app/zhgh/democratic/opinion/service/impl/OpinionSchoolAuditServiceImpl.java
new file mode 100644
index 00000000..845a30cf
--- /dev/null
+++ b/src/main/java/com/budwk/app/zhgh/democratic/opinion/service/impl/OpinionSchoolAuditServiceImpl.java
@@ -0,0 +1,337 @@
+package com.budwk.app.zhgh.democratic.opinion.service.impl;
+
+import cn.afterturn.easypoi.excel.ExcelExportUtil;
+import cn.afterturn.easypoi.excel.ExcelImportUtil;
+import cn.afterturn.easypoi.excel.entity.ExportParams;
+import cn.afterturn.easypoi.excel.entity.ImportParams;
+import cn.afterturn.easypoi.excel.entity.enmus.ExcelType;
+import cn.afterturn.easypoi.excel.entity.params.ExcelExportEntity;
+import cn.hutool.core.lang.Dict;
+import cn.hutool.core.util.StrUtil;
+import com.budwk.app.base.model.ExcelImportRes;
+import com.budwk.app.base.service.impl.BaseServiceImpl;
+import com.budwk.app.base.utils.CommonDownloadUtil;
+import com.budwk.app.flow.constant.FlowConst;
+import com.budwk.app.flow.engine.FlowEngine;
+import com.budwk.app.flow.engine.util.FlowUtil;
+import com.budwk.app.flow.entity.ProcessInstance;
+import com.budwk.app.flow.entity.ProcessTask;
+import com.budwk.app.flow.enums.ProcessSubmitTypeEnum;
+import com.budwk.app.flow.enums.ProcessTaskStateEnum;
+import com.budwk.app.flow.service.FlowCommonService;
+import com.budwk.app.web.commons.auth.utils.SecurityUtil;
+import com.budwk.app.zhgh.democratic.opinion.mode.OpinionSchoolAuditImportExcelMode;
+import com.budwk.app.zhgh.democratic.opinion.models.OpinionInfo;
+import com.budwk.app.zhgh.democratic.opinion.models.OpinionType;
+import com.budwk.app.zhgh.democratic.opinion.service.OpinionSchoolAuditService;
+import com.budwk.app.zhgh.democratic.proposal.models.ProposalUndertake;
+import org.apache.poi.ss.usermodel.Workbook;
+import org.nutz.dao.Chain;
+import org.nutz.dao.Cnd;
+import org.nutz.dao.Dao;
+import org.nutz.dao.Sqls;
+import org.nutz.dao.entity.Record;
+import org.nutz.dao.sql.Sql;
+import org.nutz.ioc.loader.annotation.Inject;
+import org.nutz.ioc.loader.annotation.IocBean;
+import org.nutz.mvc.upload.TempFile;
+
+import javax.servlet.http.HttpServletResponse;
+import java.util.ArrayList;
+import java.util.Collections;
+import java.util.HashSet;
+import java.util.List;
+import java.util.Set;
+import java.util.stream.Collectors;
+
+/**
+ * 校工会审核业务处理实现。
+ */
+@IocBean(args = {"refer:dao"})
+public class OpinionSchoolAuditServiceImpl extends BaseServiceImpl<OpinionInfo> implements OpinionSchoolAuditService {
+
+    @Inject
+    private FlowEngine flowEngine;
+    @Inject
+    private FlowCommonService flowCommonService;
+
+    public OpinionSchoolAuditServiceImpl(Dao dao) {
+        super(dao);
+    }
+
+    @Override
+    public void downloadAuditImportTemplate(HttpServletResponse response) {
+        List<ExcelExportEntity> entities = new ArrayList<>();
+        entities.add(new ExcelExportEntity("序号", "index", 10));
+        entities.add(new ExcelExportEntity("意见编号", "code", 20));
+        entities.add(new ExcelExportEntity("意见和建议", "name", 50));
+        entities.add(new ExcelExportEntity("意见类别", "typeName", 20));
+        entities.add(new ExcelExportEntity("建议人", "createUserName", 20));
+        entities.add(new ExcelExportEntity("建议人所属代表团", "delegationName", 25));
+        entities.add(new ExcelExportEntity("建议人所属单位", "unitName", 25));
+        entities.add(new ExcelExportEntity("主办", "masterUnitName", 35));
+        entities.add(new ExcelExportEntity("协办", "slaveUnitNames", 35));
+        entities.add(new ExcelExportEntity("审核结果", "auditResult", 20));
+        entities.add(new ExcelExportEntity("审核意见", "auditOpinion", 35));
+
+        ExportParams exportParams = new ExportParams();
+        exportParams.setType(ExcelType.XSSF);
+        Workbook workbook = ExcelExportUtil.exportExcel(exportParams, entities, Collections.emptyList());
+        CommonDownloadUtil.download("校工会审核结果导入模板.xlsx", workbook, response);
+    }
+
+    @Override
+    public ExcelImportRes<OpinionSchoolAuditImportExcelMode> importAuditResult(TempFile file, String sessionId) {
+        List<OpinionSchoolAuditImportExcelMode> importRows = ExcelImportUtil.importExcel(file.getFile(), OpinionSchoolAuditImportExcelMode.class, new ImportParams());
+        ExcelImportRes<OpinionSchoolAuditImportExcelMode> excelImportRes = new ExcelImportRes<>();
+        excelImportRes.setTotalRecords(importRows.size());
+
+        Set<String> importedCodes = new HashSet<>();
+        for (int i = 0; i < importRows.size(); i++) {
+            OpinionSchoolAuditImportExcelMode row = importRows.get(i);
+            if (isEmptyRow(row)) {
+                continue;
+            }
+
+            // 逐行校验并执行流程，导入失败的行只记录错误，不影响后续行继续处理。
+            handleAuditImportRow(row, i, sessionId, importedCodes);
+        }
+
+        List<OpinionSchoolAuditImportExcelMode> errorDetails = importRows.stream()
+                .filter(row -> StrUtil.isNotBlank(row.getErrMsg()))
+                .collect(Collectors.toList());
+        excelImportRes.setErrorDetails(errorDetails);
+        excelImportRes.setFailedCount(errorDetails.size());
+        excelImportRes.setSuccessCount((int) importRows.stream()
+                .filter(row -> !isEmptyRow(row))
+                .filter(row -> StrUtil.isBlank(row.getErrMsg()))
+                .count());
+        return excelImportRes;
+    }
+
+    private void handleAuditImportRow(OpinionSchoolAuditImportExcelMode row, int rowIndex, String sessionId, Set<String> importedCodes) {
+        List<String> errors = new ArrayList<>();
+        String code = StrUtil.trim(row.getCode());
+        if (StrUtil.isBlank(code)) {
+            errors.add("意见编号不能为空");
+        } else if (!importedCodes.add(code)) {
+            errors.add("意见编号重复");
+        }
+
+        AuditResult auditResult = parseAuditResult(row.getAuditResult(), errors);
+        if (StrUtil.isBlank(row.getAuditOpinion())) {
+            errors.add("审核意见不能为空");
+        }
+
+        Record taskInfo = StrUtil.isBlank(code) ? null : fetchDoingSchoolAuditTask(code, sessionId);
+        if (taskInfo == null && StrUtil.isNotBlank(code)) {
+            errors.add("未找到当前届次下可审核的校工会待办意见");
+        }
+
+        OpinionType type = null;
+        ProposalUndertake masterUnit = null;
+        List<ProposalUndertake> slaveUnits = new ArrayList<>();
+        if (auditResult == AuditResult.PASS) {
+            type = fetchOpinionType(row.getTypeName());
+            if (type == null) {
+                errors.add("意见类别不存在");
+            }
+
+            masterUnit = fetchUndertake(row.getMasterUnitName());
+            if (masterUnit == null) {
+                errors.add("主办单位不存在");
+            }
+
+            slaveUnits = parseSlaveUnits(row.getSlaveUnitNames(), errors);
+            String masterUnitId = masterUnit.getId();
+            if (masterUnit != null && slaveUnits.stream().anyMatch(unit -> StrUtil.equals(unit.getId(), masterUnitId))) {
+                errors.add("协办单位不能包含主办单位");
+            }
+        }
+
+        if (!errors.isEmpty()) {
+            // Excel 行号按用户看到的表头后一行数据计算，便于定位错误。
+            row.setErrInfo(StrUtil.join("；", errors), rowIndex + 2);
+            return;
+        }
+
+        executeSchoolAuditTask(row, taskInfo, auditResult, type, masterUnit, slaveUnits);
+    }
+
+    private void executeSchoolAuditTask(OpinionSchoolAuditImportExcelMode row, Record taskInfo, AuditResult auditResult,
+                                        OpinionType type, ProposalUndertake masterUnit, List<ProposalUndertake> slaveUnits) {
+        String opinionId = taskInfo.getString("opinionId");
+        Long taskId = taskInfo.getLong("taskId");
+        String taskName = taskInfo.getString("taskName");
+
+        Dict taskData = Dict.create();
+        taskData.set("id", opinionId);
+        taskData.set(FlowConst.PROCESS_TASK_ID_KEY, taskId);
+        taskData.set(FlowConst.TASK_NAME, taskName);
+        taskData.set("roleCode", "OFFICE_MANAGER");
+        taskData.set("tf_opinion", StrUtil.trim(row.getAuditOpinion()));
+        taskData.set(FlowConst.SUBMIT_TYPE, auditResult.submitType);
+
+        if (auditResult != AuditResult.ROLLBACK) {
+            taskData.set("tf_schoolResult", auditResult.flowValue);
+        }
+
+        if (auditResult == AuditResult.PASS) {
+            // 通过审核时与页面单条审核保持一致：先保存意见类别，再提交主办、协办等流程表单字段。
+            updateOpinionType(opinionId, type.getId());
+            taskData.set("typeId", type.getId());
+            taskData.set("tf_masterUnitId", masterUnit.getId());
+            taskData.set("tf_masterUnitName", masterUnit.getName());
+            List<String> slaveUnitIds = slaveUnits.stream().map(ProposalUndertake::getId).collect(Collectors.toList());
+            List<String> slaveUnitNames = slaveUnits.stream().map(ProposalUndertake::getName).collect(Collectors.toList());
+            taskData.set("tf_slaveUnitIds", slaveUnitIds);
+            taskData.set("tf_slaveUnitNames", slaveUnitNames);
+            taskData.set("tf_slaveUnitNameStr", StrUtil.join(",", slaveUnitNames));
+        }
+
+        flowCommonService.executeTask(taskData);
+    }
+
+    private Record fetchDoingSchoolAuditTask(String code, String sessionId) {
+        Sql sql = Sqls.create("""
+                SELECT
+                    info.id AS opinionId,
+                    t.id AS taskId,
+                    t.displayName AS taskName
+                FROM wf_process_task t
+                LEFT JOIN wf_process_instance ins ON ins.id = t.processInstanceId
+                LEFT JOIN opinion_info info ON info.id = ins.businessNo
+                LEFT JOIN wf_process_task_actor ta ON ta.processTaskId = t.id
+                $condition
+                """);
+        Cnd cnd = Cnd.NEW();
+        cnd.and("info.code", "=", StrUtil.trim(code));
+        cnd.andEX("info.sessionId", "=", sessionId);
+        cnd.and("t.taskName", "=", "schoolAudit");
+        cnd.and("t.taskState", "=", ProcessTaskStateEnum.DOING.getCode());
+        cnd.and("ta.actorId", "=", SecurityUtil.getUserId());
+        sql.setCondition(cnd);
+        sql.setCallback(Sqls.callback.record());
+        dao().execute(sql);
+        return sql.getObject(Record.class);
+    }
+
+    private void updateOpinionType(String opinionId, Integer typeId) {
+        dao().update(OpinionInfo.class, Chain.make("typeId", typeId), Cnd.where("id", "=", opinionId));
+
+        OpinionInfo opinionInfo = new OpinionInfo();
+        opinionInfo.setId(opinionId);
+        opinionInfo.setTypeId(typeId);
+        ProcessInstance instance = dao().fetch(ProcessInstance.class, Cnd.where(ProcessInstance::getBusinessNo, "=", opinionId));
+        if (instance == null) {
+            return;
+        }
+
+        // 同步流程实例和当前待办变量，保持后续节点读取到的表单数据与单条审核一致。
+        Dict instanceArgs = FlowUtil.variableToDict(instance.getVariable());
+        instanceArgs.set(FlowConst.FORM_DATA, opinionInfo);
+        dao().update(instance);
+
+        List<ProcessTask> doingTaskList = flowEngine.processTaskService().getDoingTaskList(instance.getId(), null);
+        for (ProcessTask task : doingTaskList) {
+            Dict taskArgs = FlowUtil.variableToDict(task.getVariable());
+            taskArgs.set(FlowConst.FORM_DATA, opinionInfo);
+        }
+        dao().update(doingTaskList);
+    }
+
+    private OpinionType fetchOpinionType(String typeName) {
+        if (StrUtil.isBlank(typeName)) {
+            return null;
+        }
+        String name = StrUtil.trim(typeName);
+        List<OpinionType> types = dao().query(OpinionType.class,
+                Cnd.where("name", "=", name).or("code", "=", name).and("delFlag", "=", false));
+        return types.size() == 1 ? types.get(0) : null;
+    }
+
+    private ProposalUndertake fetchUndertake(String unitName) {
+        if (StrUtil.isBlank(unitName)) {
+            return null;
+        }
+        String name = StrUtil.trim(unitName);
+        List<ProposalUndertake> undertakes = dao().query(ProposalUndertake.class,
+                Cnd.where("name", "=", name).or("code", "=", name).and("delFlag", "=", false));
+        return undertakes.size() == 1 ? undertakes.get(0) : null;
+    }
+
+    private List<ProposalUndertake> parseSlaveUnits(String slaveUnitText, List<String> errors) {
+        List<ProposalUndertake> units = new ArrayList<>();
+        if (StrUtil.isBlank(slaveUnitText)) {
+            return units;
+        }
+        String[] items = slaveUnitText.split("[,，、;；\\n\\r]+");
+        Set<String> names = new HashSet<>();
+        for (String item : items) {
+            String unitName = StrUtil.trim(item);
+            if (StrUtil.isBlank(unitName)) {
+                continue;
+            }
+            if (!names.add(unitName)) {
+                errors.add("协办单位重复：" + unitName);
+                continue;
+            }
+            ProposalUndertake undertake = fetchUndertake(unitName);
+            if (undertake == null) {
+                errors.add("协办单位不存在：" + unitName);
+                continue;
+            }
+            units.add(undertake);
+        }
+        return units;
+    }
+
+    private AuditResult parseAuditResult(String auditResultText, List<String> errors) {
+        String value = StrUtil.trim(auditResultText);
+        if (StrUtil.isBlank(value)) {
+            errors.add("审核结果不能为空");
+            return null;
+        }
+        if ("通过".equals(value) || "同意".equals(value) || "YES".equalsIgnoreCase(value)) {
+            return AuditResult.PASS;
+        }
+        if ("不通过".equals(value) || "不同意".equals(value) || "NO".equalsIgnoreCase(value)) {
+            return AuditResult.REJECT;
+        }
+        if ("退回发起人修改".equals(value) || "退回".equals(value) || "ROLLBACK".equalsIgnoreCase(value)) {
+            return AuditResult.ROLLBACK;
+        }
+        errors.add("审核结果只能填写通过、不通过或退回发起人修改");
+        return null;
+    }
+
+    private boolean isEmptyRow(OpinionSchoolAuditImportExcelMode row) {
+        return StrUtil.isBlank(row.getCode())
+                && StrUtil.isBlank(row.getName())
+                && StrUtil.isBlank(row.getTypeName())
+                && StrUtil.isBlank(row.getCreateUserName())
+                && StrUtil.isBlank(row.getDelegationName())
+                && StrUtil.isBlank(row.getUnitName())
+                && StrUtil.isBlank(row.getMasterUnitName())
+                && StrUtil.isBlank(row.getSlaveUnitNames())
+                && StrUtil.isBlank(row.getAuditResult())
+                && StrUtil.isBlank(row.getAuditOpinion());
+    }
+
+    /**
+     * 导入审核结果与流程参数之间的映射。
+     */
+    private enum AuditResult {
+        PASS("YES", ProcessSubmitTypeEnum.AGREE.getCode()),
+        REJECT("NO", ProcessSubmitTypeEnum.AGREE.getCode()),
+        ROLLBACK("ROLLBACK", ProcessSubmitTypeEnum.ROLLBACK_TO_OPERATOR.getCode());
+
+        private final String flowValue;
+        private final Integer submitType;
+
+        AuditResult(String flowValue, Integer submitType) {
+            this.flowValue = flowValue;
+            this.submitType = submitType;
+        }
+    }
+}