diff --git a/blade-service/blade-system/src/main/java/org/springblade/system/controller/FeeItemController.java b/blade-service/blade-system/src/main/java/org/springblade/system/controller/FeeItemController.java
index b8eae386..2bf7ea2d 100644
--- a/blade-service/blade-system/src/main/java/org/springblade/system/controller/FeeItemController.java
+++ b/blade-service/blade-system/src/main/java/org/springblade/system/controller/FeeItemController.java
@@ -36,6 +36,7 @@ import jakarta.servlet.http.HttpServletResponse;
 import jakarta.validation.Valid;
 import lombok.AllArgsConstructor;
 import org.springblade.common.excel.ImportFailureExcelUtil;
+import org.springblade.common.excel.ImportFailureException;
 import org.springblade.core.boot.ctrl.BladeController;
 import org.springblade.core.excel.util.ExcelUtil;
 import org.springblade.core.mp.support.Condition;
@@ -47,7 +48,6 @@ import org.springblade.core.tool.utils.DateUtil;
 import org.springblade.core.tool.utils.Func;
 import org.springblade.system.excel.FeeItemExcel;
 import org.springblade.system.excel.FeeItemExportExcel;
-import org.springblade.system.excel.FeeItemImportFailureExcel;
 import org.springblade.system.pojo.entity.FeeItem;
 import org.springblade.system.pojo.vo.FeeItemVO;
 import org.springblade.system.service.IFeeItemService;
@@ -138,10 +138,18 @@ public class FeeItemController extends BladeController {
 	@ApiOperationSupport(order = 6)
 	@Operation(summary = "导入费用项", description = "传入excel")
 	public R importFeeItem(MultipartFile file, HttpServletResponse response) {
-		List<FeeItemExcel> data = ExcelUtil.read(file, FeeItemExcel.class);
-		List<FeeItemImportFailureExcel> failureList = feeItemService.importFeeItem(data);
-		if (Func.isNotEmpty(failureList)) {
-			ImportFailureExcelUtil.export(response, "费用项导入失败明细" + DateUtil.time(), "导入失败明细", failureList, FeeItemExcel.class);
+		if (file == null || file.isEmpty()) {
+			return R.fail("上传文件不能为空");
+		}
+		String fileName = Func.toStrWithEmpty(file.getOriginalFilename(), "").toLowerCase();
+		if (!fileName.endsWith(".xls") && !fileName.endsWith(".xlsx")) {
+			return R.fail("请上传 .xls,.xlsx 标准格式文件");
+		}
+		try {
+			feeItemService.importFeeItem(ExcelUtil.read(file, FeeItemExcel.class));
+		} catch (ImportFailureException exception) {
+			// 任一行失败即整批回滚，导出原表全部数据并标注错误，用户修正后重新导入。
+			ImportFailureExcelUtil.exportFailureReasonOnly(response, "费用项导入失败明细" + DateUtil.time(), "导入失败明细", exception.getFailureList(), FeeItemExcel.class);
 			return null;
 		}
 		return R.success("导入数据成功");
diff --git a/blade-service/blade-system/src/main/java/org/springblade/system/service/impl/FeeItemServiceImpl.java b/blade-service/blade-system/src/main/java/org/springblade/system/service/impl/FeeItemServiceImpl.java
index a3825a46..4221d262 100644
--- a/blade-service/blade-system/src/main/java/org/springblade/system/service/impl/FeeItemServiceImpl.java
+++ b/blade-service/blade-system/src/main/java/org/springblade/system/service/impl/FeeItemServiceImpl.java
@@ -108,6 +108,9 @@ public class FeeItemServiceImpl extends BaseServiceImpl<FeeItemMapper, FeeItem>
 		if (Func.isEmpty(data)) {
 			throw new ServiceException("导入数据不能为空");
 		}
+		// 全量校验：任何一行失败都整批回滚，因此先收集所有错误再统一抛出。
+		// 注意不能只往 failureList 里塞数据就 return——异常被吞掉后方法会正常返回，
+		// Spring 会照常提交事务，@Transactional 起不到回滚作用。
 		List<FeeItemImportFailureExcel> failureList = new ArrayList<>();
 		for (int index = 0; index < data.size(); index++) {
 			FeeItemExcel excel = data.get(index);
@@ -118,9 +121,18 @@ public class FeeItemServiceImpl extends BaseServiceImpl<FeeItemMapper, FeeItem>
 				save(feeItem);
 			} catch (Exception exception) {
 				String message = exception instanceof ServiceException ? exception.getMessage() : "导入失败";
+				// 除收集到 failureList 外，还必须把原因写回原行对象：
+				// 抛出异常时携带的是原表 data，导出工具从行对象的 errorMessage 字段取原因，
+				// 只写在副本上会导致失败明细里错误行的原因为空。
+				excel.setErrorMessage("第" + (index + 2) + "行：" + message);
 				failureList.add(toImportFailureExcel(excel, "第" + (index + 2) + "行：" + message));
 			}
 		}
+		if (Func.isNotEmpty(failureList)) {
+			// 抛出携带失败明细的异常，触发事务回滚。
+			// 明细为原表全部行（未出错行仅无错误原因），用户可对照原表修正后重新导入。
+			throw new org.springblade.common.excel.ImportFailureException(data);
+		}
 		return failureList;
 	}