diff --git a/blade-service/blade-transport/src/main/java/org/springblade/transport/service/impl/InvoiceReceiptServiceImpl.java b/blade-service/blade-transport/src/main/java/org/springblade/transport/service/impl/InvoiceReceiptServiceImpl.java
index 9a1580fd..bb136e21 100644
--- a/blade-service/blade-transport/src/main/java/org/springblade/transport/service/impl/InvoiceReceiptServiceImpl.java
+++ b/blade-service/blade-transport/src/main/java/org/springblade/transport/service/impl/InvoiceReceiptServiceImpl.java
@@ -90,6 +90,7 @@ import org.springblade.transport.wrapper.InvoiceReceiptWrapper;
 import org.springframework.context.ApplicationEventPublisher;
 import org.springframework.stereotype.Service;
 import org.springframework.transaction.annotation.Transactional;
+import org.springframework.transaction.support.TransactionTemplate;
 
 import java.io.IOException;
 import java.io.InputStream;
@@ -151,6 +152,8 @@ public class InvoiceReceiptServiceImpl extends BaseServiceImpl<InvoiceReceiptMap
 	private final CustomerInvoiceInfoMapper customerInvoiceInfoMapper;
 	private final IBfiService bfiService;
 	private final BfiProperties bfiProperties;
+	/** 逐单推送事务模板：批量编排逐单开短事务，行锁跨远程调用，单笔失败只回滚自身不中断整批 */
+	private final TransactionTemplate transactionTemplate;
 	private final KingdeeApBillSyncSupport kingdeeApBillSyncSupport;
 	private final KingdeeReceivedInvoiceSyncSupport kingdeeReceivedInvoiceSyncSupport;
 	private final KingdeeAttachmentSyncSupport kingdeeAttachmentSyncSupport;
@@ -608,12 +611,16 @@ public class InvoiceReceiptServiceImpl extends BaseServiceImpl<InvoiceReceiptMap
 		List<String> failures = new ArrayList<>();
 		for (InvoiceReceipt receipt : receipts) {
 			try {
-				pushOneReceivedInvoice(planByReceipt.get(receipt.getId()), kingdeeRowByInvoiceNo, apBillNoBySrcCode, context, autoSync);
+				// 逐单单据级事务：推送方法首行 FOR UPDATE 串行化同一登记的并发推送，单笔失败只回滚自身不中断整批
+				transactionTemplate.executeWithoutResult(status -> pushOneReceivedInvoice(
+					planByReceipt.get(receipt.getId()), kingdeeRowByInvoiceNo, apBillNoBySrcCode, context, autoSync));
 				success++;
 			} catch (RuntimeException pushException) {
 				failures.add("发票" + Func.toStrWithEmpty(receipt.getInvoiceNo(), String.valueOf(receipt.getId()))
 					+ "：" + pushException.getMessage());
 				log.warn("推送金蝶收票单失败，收票登记id={}", receipt.getId(), pushException);
+				// 单笔事务已回滚，事务外独立补落"推送失败"状态，纳入定时重推（与付款/开票失败口径统一）
+				markReceivedInvoicePushFailed(receipt, planByReceipt.get(receipt.getId()), pushException, autoSync);
 			}
 		}
 		String summary = "推送金蝶收票单完成：本批 " + receipts.size() + " 笔，成功 " + success + " 笔";
@@ -674,7 +681,21 @@ public class InvoiceReceiptServiceImpl extends BaseServiceImpl<InvoiceReceiptMap
 	 */
 	private String pushOneReceivedInvoice(ReceivedInvoicePushPlan plan, Map<String, BfiReceivedInvoiceVO> kingdeeRows,
 										  Map<String, String> apBillNoBySrcCode, KingdeeSyncContext context, boolean autoSync) {
-		InvoiceReceipt receipt = plan.receipt();
+		// 行锁读：同一登记并发推送串行化（锁随本单事务提交释放，事务由批量编排的 TransactionTemplate 开启）
+		InvoiceReceipt receipt = baseMapper.selectOne(Wrappers.<InvoiceReceipt>lambdaQuery()
+			.eq(InvoiceReceipt::getId, plan.receipt().getId()).last("FOR UPDATE"));
+		if (receipt == null || Objects.equals(receipt.getIsDeleted(), 1)) {
+			throw new ServiceException("收票登记不存在");
+		}
+		// 锁后重查推送状态：并发场景另一事务已完成推送则幂等跳过，不再重复调金蝶
+		if (KingdeeBfiConstant.RECEIVED_PUSH_PUSHED.equals(receipt.getKingdeePushStatus())
+			|| KingdeeBfiConstant.RECEIVED_PUSH_ASSIGNED.equals(receipt.getKingdeePushStatus())) {
+			log.info("收票登记[{}]金蝶收票单已推送（状态[{}]），幂等跳过", receipt.getInvoiceNo(), receipt.getKingdeePushStatus());
+			return "发票" + Func.toStrWithEmpty(receipt.getInvoiceNo(), String.valueOf(receipt.getId())) + "已推送金蝶，幂等跳过";
+		}
+		// 计划内登记实体以行锁后最新数据替换（并发下推送状态可能已被其他事务改写）
+		plan = new ReceivedInvoicePushPlan(receipt, plan.mirror(), plan.settlement(), plan.details(),
+			plan.apBillSrcCode(), plan.blockedReason());
 		log.info("收票登记[{}]推送金蝶收票单开始：id={}，推送状态={}，应付单防重键={}", receipt.getInvoiceNo(), receipt.getId(),
 			receipt.getKingdeePushStatus(), plan.apBillSrcCode());
 		if (Func.isNotBlank(plan.blockedReason())) {
@@ -765,6 +786,25 @@ public class InvoiceReceiptServiceImpl extends BaseServiceImpl<InvoiceReceiptMap
 		return "发票" + receipt.getInvoiceNo() + "推送成功，金蝶收票单[" + billNo + "]已指定应付单";
 	}
 
+	/**
+	 * 单笔推送失败后事务外独立补落"推送失败"状态：事务版推送中的失败状态写随本单事务回滚，
+	 * 由批量编排的 catch 在事务外重写，纳入定时重推循环；手动前置拦截路径保持不动状态（仅逐单报因）
+	 *
+	 * @param receipt       收票登记（批量预取实体）
+	 * @param plan          推送计划
+	 * @param pushException 推送异常
+	 * @param autoSync      自动推送路径标记
+	 */
+	private void markReceivedInvoicePushFailed(InvoiceReceipt receipt, ReceivedInvoicePushPlan plan,
+											   RuntimeException pushException, boolean autoSync) {
+		if (plan.blockedReason() != null && !autoSync) {
+			return;
+		}
+		applyReceivedInvoicePushResult(receipt, receipt.getKingdeeReceivedInvoiceNo(), receipt.getKingdeeReceivedInvoiceId(),
+			KingdeeBfiConstant.RECEIVED_PUSH_FAILED,
+			truncatePushMsg("推送金蝶收票单失败：" + pushException.getMessage()), true);
+	}
+
 	/**
 	 * 附件联带上传（A902）：A303-2 保存成功（含幂等预检命中）后调用，上传登记附件与镜像发票文件；
 	 * billPkId 缺失跳过待补传；异常独立捕获，绝不影响推送状态与整批进度