diff --git a/blade-service/blade-transport/src/main/java/org/springblade/transport/service/impl/FormalSettlementServiceImpl.java b/blade-service/blade-transport/src/main/java/org/springblade/transport/service/impl/FormalSettlementServiceImpl.java
index b516c12a..ff4ab0f2 100644
--- a/blade-service/blade-transport/src/main/java/org/springblade/transport/service/impl/FormalSettlementServiceImpl.java
+++ b/blade-service/blade-transport/src/main/java/org/springblade/transport/service/impl/FormalSettlementServiceImpl.java
@@ -106,6 +106,7 @@ import java.time.LocalDateTime;
 import java.time.format.DateTimeFormatter;
 import java.util.ArrayList;
 import java.util.Collection;
+import java.util.HashMap;
 import java.util.LinkedHashMap;
 import java.util.LinkedHashSet;
 import java.util.List;
@@ -129,6 +130,9 @@ public class FormalSettlementServiceImpl extends BaseServiceImpl<FormalSettlemen
 	/** 金蝶应收单勾稽 single-flight 锁键前缀（多副本定时任务与手动触发共用） */
 	private static final String AR_RESULT_SYNC_LOCK_PREFIX = "transport:formal-settlement:kingdee-ar-result-sync:";
 
+	/** 金蝶应收单勾稽结算明细分批查询单次条数上限（in 条件分批，避免单次过滤条件过长） */
+	private static final int AR_RESULT_DETAIL_QUERY_BATCH = 500;
+
 	private final FormalSettlementSourceMapper sourceMapper;
 	private final FormalSettlementSummaryFeeMapper summaryFeeMapper;
 	private final FormalSettlementPaymentMapper paymentMapper;
@@ -161,7 +165,7 @@ public class FormalSettlementServiceImpl extends BaseServiceImpl<FormalSettlemen
 	private final KingdeeSyncLockSupport kingdeeSyncLockSupport;
 
 	/**
-	 * 金蝶应收单勾稽 single-flight 锁租约秒数，须大于最坏一轮耗时（批量远程查询 + 逐单纠偏回写），
+	 * 金蝶应收单勾稽 single-flight 锁租约秒数，须大于最坏一轮耗时（批量远程查询 + 分批纠偏回写），
 	 * 否则租约到期后另一副本会并发起跑；进程异常退出时锁在租约到期后自动释放
 	 */
 	@Value("${thirdParty.bfi.arResult.lockLeaseSeconds:1800}")
@@ -683,11 +687,18 @@ public class FormalSettlementServiceImpl extends BaseServiceImpl<FormalSettlemen
 
 	/**
 	 * 金蝶应收单勾稽主体：A302-4 批量查询财务应收单回填单据编号、生成失败纠偏为已同步，
-	 * 由 {@link #syncKingdeeArResult()} 在分布式锁保护下调用
+	 * 由 {@link #syncKingdeeArResult()} 在分布式锁保护下调用。
+	 * <p>分批与事务说明：
+	 * ① 结算明细按 {@link #AR_RESULT_DETAIL_QUERY_BATCH} 分批 in 查询后内存分组，消除逐单查询 N+1；
+	 * ② 回写聚合后经 {@code updateBatchById} 批量落库——本方法为 this 自调用，MP 自带的
+	 * {@code @Transactional} 不生效，但其 executeBatch 会独立开启 BATCH SqlSession 并在结束时统一提交、
+	 * 异常整体回滚，等效单次原子写；③ 整轮任务不包外层事务（远程星瀚查询不占库连接，勾稽按防重键
+	 * 幂等可重跑），private + lambda 自调用上补加 {@code @Transactional} 会静默失效，禁止添加。
 	 *
 	 * @return 执行摘要
 	 */
 	private String executeArResultSync() {
+		long startMillis = System.currentTimeMillis();
 		// 待勾稽应收结算单：审批通过 + 结算类型应收 + 金蝶状态为 已同步/生成失败（已同步一并轮询为补齐单号，生成失败纳入勾稽纠偏：
 		// 金蝶侧已生成说明上次推送实际成功，查到即回填纠正为已同步，避免人工重新推送产生重复单据）
 		List<FormalSettlement> settlements = list(Wrappers.<FormalSettlement>lambdaQuery()
@@ -697,23 +708,36 @@ public class FormalSettlementServiceImpl extends BaseServiceImpl<FormalSettlemen
 				KingdeeBfiConstant.KINGDEE_STATUS_FAILED)
 			.orderByAsc(FormalSettlement::getId));
 		if (Func.isEmpty(settlements)) {
+			log.info("金蝶应收单勾稽：无待勾稽应收结算单");
 			return "金蝶应收单勾稽：无待勾稽应收结算单";
 		}
+		long syncedCount = settlements.stream()
+			.filter(item -> KingdeeBfiConstant.KINGDEE_STATUS_SYNCED.equals(item.getKingdeeSyncStatus())).count();
+		log.info("金蝶应收单勾稽开始：待勾稽应收结算单{}笔（已同步{}笔，生成失败{}笔）",
+			settlements.size(), syncedCount, settlements.size() - syncedCount);
+		// 结算明细分批一次查全（消除逐单查询 N+1），按结算单 id 分组
+		List<Long> settlementIds = settlements.stream().map(FormalSettlement::getId).toList();
+		Map<Long, List<FormalSettlementDetail>> detailsBySettlement = new HashMap<>();
+		kingdeeApBillSyncSupport.batchForeach(settlementIds, AR_RESULT_DETAIL_QUERY_BATCH, batch ->
+			detailsBySettlement.putAll(detailMapper.selectList(Wrappers.<FormalSettlementDetail>lambdaQuery()
+					.in(FormalSettlementDetail::getFormalSettlementId, batch)
+					.eq(FormalSettlementDetail::getIsDeleted, 0)
+					.orderByAsc(FormalSettlementDetail::getLineNo)).stream()
+				.collect(Collectors.groupingBy(FormalSettlementDetail::getFormalSettlementId))));
 		// 组装防重键（与 A302-2 保存传参一致），同一防重键对应一张财务应收单
 		Map<String, FormalSettlement> settlementBySrcCode = new LinkedHashMap<>();
 		for (FormalSettlement settlement : settlements) {
-			List<FormalSettlementDetail> details = detailMapper.selectList(Wrappers.<FormalSettlementDetail>lambdaQuery()
-				.eq(FormalSettlementDetail::getFormalSettlementId, settlement.getId())
-				.eq(FormalSettlementDetail::getIsDeleted, 0)
-				.orderByAsc(FormalSettlementDetail::getLineNo));
-			String srcCode = kingdeeArBillSyncSupport.arBillSrcCode(settlement, details);
+			String srcCode = kingdeeArBillSyncSupport.arBillSrcCode(settlement,
+				detailsBySettlement.getOrDefault(settlement.getId(), List.of()));
 			if (Func.isNotBlank(srcCode)) {
 				settlementBySrcCode.putIfAbsent(srcCode, settlement);
 			}
 		}
 		// A302-4 批量查询：查到 → 回填金蝶单据编号（缺失时）、生成失败纠偏为已同步；查不到 → 状态保持不变
 		Map<String, String> existBillNos = kingdeeArBillSyncSupport.queryArBillExistNos(new ArrayList<>(settlementBySrcCode.keySet()));
-		int updated = 0;
+		// 勾稽回写聚合后经 updateBatchById 批量更新，避免逐单 update
+		// （this 自调用下 MP 事务注解不生效，executeBatch 自开 BATCH SqlSession 统一提交、异常整体回滚，等效原子写）
+		List<FormalSettlement> toUpdateSettlements = new ArrayList<>();
 		int corrected = 0;
 		for (Map.Entry<String, FormalSettlement> entry : settlementBySrcCode.entrySet()) {
 			String billNo = existBillNos.get(entry.getKey());
@@ -733,11 +757,20 @@ public class FormalSettlementServiceImpl extends BaseServiceImpl<FormalSettlemen
 			}
 			settlement.setKingdeeSyncStatus(KingdeeBfiConstant.KINGDEE_STATUS_SYNCED);
 			settlement.setSyncedTime(LocalDateTime.now());
-			updateById(settlement);
-			updated++;
+			toUpdateSettlements.add(settlement);
+			// 生成失败纠偏与缺失单号补齐逐笔留痕，便于对账核查
+			log.info("正式结算单[{}]金蝶应收单勾稽回写：{}，billNo={}",
+				settlement.getFormalSettlementNo(), failed ? "生成失败纠偏为已同步" : "补齐单据编号",
+				settlement.getKingdeeBillNo());
 		}
-		return "金蝶应收单勾稽完成：待查应收结算单" + settlementBySrcCode.size() + "笔，回写单据信息" + updated
+		if (Func.isNotEmpty(toUpdateSettlements)) {
+			updateBatchById(toUpdateSettlements);
+			log.info("金蝶应收单勾稽批量回写完成：本批更新{}笔", toUpdateSettlements.size());
+		}
+		String summary = "金蝶应收单勾稽完成：待查应收结算单" + settlementBySrcCode.size() + "笔，回写单据信息" + toUpdateSettlements.size()
 			+ "笔（生成失败纠偏" + corrected + "笔）";
+		log.info("{}，耗时{}ms", summary, System.currentTimeMillis() - startMillis);
+		return summary;
 	}
 
 	@Override