diff --git a/mhd-modules/mhd-system/src/main/java/com/mhd/basic/application/service/expenseAccount/ExpenseAccountApplicationService.java b/mhd-modules/mhd-system/src/main/java/com/mhd/basic/application/service/expenseAccount/ExpenseAccountApplicationService.java
index 6bfb55e13..11dddd5a9 100644
--- a/mhd-modules/mhd-system/src/main/java/com/mhd/basic/application/service/expenseAccount/ExpenseAccountApplicationService.java
+++ b/mhd-modules/mhd-system/src/main/java/com/mhd/basic/application/service/expenseAccount/ExpenseAccountApplicationService.java
@@ -13,6 +13,7 @@ import com.mhd.basic.application.service.contractManage.ContractManageApplicatio
 import com.mhd.basic.domain.expenseAccount.service.ExpenseAccountDomainService;
 import com.mhd.basic.infrastructure.feign.vo.SysDictDataVo;
 import com.mhd.basic.interfaces.dto.expenseAccount.ExpenseAccountDTO;
+import com.mhd.basic.interfaces.dto.expenseAccount.ExpenseAccountExportVO;
 import com.mhd.basic.interfaces.dto.expenseAccount.SearchExpenseAccountDTO;
 import com.mhd.common.core.enums.DictCode;
 import com.mhd.common.core.exception.ServiceException;
@@ -27,6 +28,7 @@ import com.mhd.system.api.SystemServiceFeign;
 import com.mhd.system.api.model.LoginUser;
 import com.mhd.common.core.domain.po.UserPo;
 import lombok.extern.slf4j.Slf4j;
+import org.springframework.beans.BeanUtils;
 import org.springframework.beans.factory.annotation.Autowired;
 import org.springframework.stereotype.Service;
 
@@ -378,6 +380,55 @@ public class ExpenseAccountApplicationService {
         return expenseAccountDomainService.getInfo(expenseAccountId);
     }
 
+    /**
+     * 复制费用科目-获取原科目数据供前端回显
+     * <p>前端拿到数据后回显到新增弹窗，用户填写新科目编码后通过 /edit 接口（id 为空走新增）提交保存。
+     * 清空科目编码是为了避免直接复制出重复编码（费用科目编码无唯一性校验）。</p>
+     */
+    public ExpenseAccountPO copy(ExpenseAccountDTO expenseAccountDTO) {
+        if (expenseAccountDTO == null || expenseAccountDTO.getExpenseAccountId() == null) {
+            throw new ServiceException("原费用科目id不能为空");
+        }
+        // 获取原费用科目信息
+        ExpenseAccountPO original = expenseAccountDomainService.getInfo(expenseAccountDTO.getExpenseAccountId());
+        if (null == original) {
+            throw new ServiceException("原费用科目信息未找到");
+        }
+        // 清空主键，前端提交时走新增
+        original.setExpenseAccountId(null);
+        // 清空科目编码，强制用户输入新编码，避免编码重复
+        original.setSubjectCode(null);
+        // 清空审计字段，新增时由 ExpenseAccountAssembler 重新生成
+        original.setCreateBy(null);
+        original.setCreateByName(null);
+        original.setCreateTime(null);
+        original.setUpdateBy(null);
+        original.setUpdateByName(null);
+        original.setUpdateTime(null);
+        original.setDelFlag(null);
+        // 清空非表字段
+        original.setUnit(null);
+        original.setExpenseAccountPOList(null);
+        return original;
+    }
+
+    /**
+     * 构建费用科目导出数据（不分页全量，按列表页查询条件 + 数据权限过滤）
+     */
+    public List<ExpenseAccountExportVO> buildExportList(ExpenseAccountDO expenseAccountDO) {
+        List<ExpenseAccountExportVO> exportList = new ArrayList<>();
+        List<ExpenseAccountPO> list = this.queryList(expenseAccountDO);
+        if (list == null || list.isEmpty()) {
+            return exportList;
+        }
+        for (ExpenseAccountPO po : list) {
+            ExpenseAccountExportVO vo = new ExpenseAccountExportVO();
+            BeanUtils.copyProperties(po, vo);
+            exportList.add(vo);
+        }
+        return exportList;
+    }
+
     /**
      * 修改状态
      * @param expenseAccountDTO
diff --git a/mhd-modules/mhd-system/src/main/java/com/mhd/basic/interfaces/facade/expenseAccount/ExpenseAccountApi.java b/mhd-modules/mhd-system/src/main/java/com/mhd/basic/interfaces/facade/expenseAccount/ExpenseAccountApi.java
index 8c22cd084..655fe1446 100644
--- a/mhd-modules/mhd-system/src/main/java/com/mhd/basic/interfaces/facade/expenseAccount/ExpenseAccountApi.java
+++ b/mhd-modules/mhd-system/src/main/java/com/mhd/basic/interfaces/facade/expenseAccount/ExpenseAccountApi.java
@@ -1,5 +1,7 @@
 package com.mhd.basic.interfaces.facade.expenseAccount;
 
+import java.io.IOException;
+import java.net.URLEncoder;
 import java.util.ArrayList;
 import java.util.List;
 
@@ -13,9 +15,11 @@ import com.mhd.basic.domain.expenseAccount.repository.todo.SearchExpenseAccountD
 import com.mhd.basic.domain.sysMultistageDict.repository.po.SysMultistageDictPo;
 import com.mhd.basic.interfaces.assember.expenseAccount.ExpenseAccountAssembler;
 import com.mhd.basic.interfaces.dto.expenseAccount.ExpenseAccountDTO;
+import com.mhd.basic.interfaces.dto.expenseAccount.ExpenseAccountExportVO;
 import com.mhd.basic.interfaces.dto.expenseAccount.SearchExpenseAccountDTO;
 import com.mhd.common.core.constant.HttpStatus;
 import com.mhd.common.core.domain.entity.R;
+import com.mhd.common.core.utils.poi.ExcelUtil;
 import com.sun.org.apache.bcel.internal.generic.NEW;
 import io.swagger.annotations.ApiOperation;
 import org.apache.commons.lang.StringUtils;
@@ -26,6 +30,7 @@ import org.springframework.http.ResponseEntity;
 import org.springframework.web.bind.annotation.*;
 
 import javax.annotation.Resource;
+import javax.servlet.http.HttpServletResponse;
 import com.mhd.common.core.web.controller.BaseController;
 import com.mhd.common.core.web.domain.AjaxResult;
 import com.mhd.common.core.web.page.TableDataInfo;
@@ -336,5 +341,45 @@ public class ExpenseAccountApi extends BaseController{
         return AjaxResult.success(expenseAccountPO.getUnit());
     }
 
+    /**
+     * 复制费用科目
+     * 返回原科目数据（已清空主键、科目编码等字段）供前端回显到新增弹窗，用户填写新科目编码后通过 /edit 接口提交新增
+     */
+    @ApiOperation("复制费用科目-获取原科目数据用于回显")
+    @PostMapping("/copy")
+    public AjaxResult copy(@RequestBody ExpenseAccountDTO expenseAccountDTO)
+    {
+        try {
+            ExpenseAccountPO expenseAccountPO = expenseAccountApplicationService.copy(expenseAccountDTO);
+            return AjaxResult.success(expenseAccountPO);
+        }catch (Exception e){
+            return AjaxResult.error(e.getMessage());
+        }
+    }
+
+    /**
+     * 导出费用科目
+     * 按列表页当前查询条件 + 数据权限过滤，不分页全量导出
+     */
+    @ApiOperation("导出费用科目")
+    @RequestMapping(value = "/export", method = {RequestMethod.GET, RequestMethod.POST},
+            produces = "application/vnd.openxmlformats-officedocument.spreadsheetml.sheet")
+    public void export(ExpenseAccountDTO expenseAccountDTO, HttpServletResponse response) throws IOException
+    {
+        //转换实体（不用Assembler，避免其自动填充createByName/updateByName干扰查询条件，与/list一致）
+        ExpenseAccountDO expenseAccountDO = new ExpenseAccountDO();
+        BeanUtils.copyProperties(expenseAccountDTO, expenseAccountDO);
+        //查询全量（不分页），并转换为导出对象
+        List<ExpenseAccountExportVO> list = expenseAccountApplicationService.buildExportList(expenseAccountDO);
+
+        //设置下载头，防止浏览器乱码
+        String fileName = URLEncoder.encode("费用科目导出", "UTF-8").replaceAll("\\+", "%20");
+        response.setContentType("application/vnd.openxmlformats-officedocument.spreadsheetml.sheet");
+        response.setCharacterEncoding("utf-8");
+        response.setHeader("Content-disposition", "attachment;filename=" + fileName + ".xlsx");
+
+        ExcelUtil<ExpenseAccountExportVO> util = new ExcelUtil<>(ExpenseAccountExportVO.class);
+        util.exportExcel(response, list, "费用科目");
+    }
 
 }
\ No newline at end of file