diff --git a/mhd-modules/mhd-system/src/main/java/com/mhd/basic/interfaces/dto/expenseAccount/ExpenseAccountExportVO.java b/mhd-modules/mhd-system/src/main/java/com/mhd/basic/interfaces/dto/expenseAccount/ExpenseAccountExportVO.java
new file mode 100644
index 000000000..a7d59ebaf
--- /dev/null
+++ b/mhd-modules/mhd-system/src/main/java/com/mhd/basic/interfaces/dto/expenseAccount/ExpenseAccountExportVO.java
@@ -0,0 +1,98 @@
+package com.mhd.basic.interfaces.dto.expenseAccount;
+
+import com.mhd.common.core.annotation.Excel;
+import lombok.Data;
+
+import java.math.BigDecimal;
+import java.util.Date;
+
+/**
+ * 费用科目导出对象 expense_account
+ *
+ * @author rcx
+ * @date 2026-08-28
+ */
+@Data
+public class ExpenseAccountExportVO {
+
+    @Excel(name = "组织名称")
+    private String organizationName;
+
+    @Excel(name = "科目编码")
+    private String subjectCode;
+
+    @Excel(name = "科目名称")
+    private String subjectName;
+
+    @Excel(name = "显示顺序")
+    private Integer showSeq;
+
+    @Excel(name = "计费属性")
+    private String billingAttributes;
+
+    @Excel(name = "所属模块")
+    private String belongModule;
+
+    @Excel(name = "是否一级科目", readConverterExp = "1=是,2=否")
+    private Integer firstSubjectFlag;
+
+    @Excel(name = "上级科目编码")
+    private String upperSubjectCode;
+
+    @Excel(name = "上级科目名称")
+    private String upperSubject;
+
+    @Excel(name = "科目类型", readConverterExp = "1=系统科目,2=非系统科目")
+    private Integer accountType;
+
+    @Excel(name = "收支类型", readConverterExp = "1=收入,2=支出")
+    private Integer accountExpenseType;
+
+    @Excel(name = "服务项编码")
+    private String serviceItemsCode;
+
+    @Excel(name = "服务项名称")
+    private String serviceItemsName;
+
+    @Excel(name = "服务项税率")
+    private BigDecimal taxRate;
+
+    @Excel(name = "费率")
+    private BigDecimal rate;
+
+    @Excel(name = "启用状态", readConverterExp = "1=启用,2=停用")
+    private Integer status;
+
+    @Excel(name = "自有车辆固定显示", readConverterExp = "1=是,2=否")
+    private Integer ownStatus;
+
+    @Excel(name = "社会车辆固定显示", readConverterExp = "1=是,2=否")
+    private Integer societyStatus;
+
+    @Excel(name = "创建订单固定显示", readConverterExp = "0=否,1=是")
+    private Integer fixedOrderDisplay;
+
+    @Excel(name = "入库单固定显示", readConverterExp = "0=否,1=是")
+    private Integer inOrderDisplay;
+
+    @Excel(name = "出库单固定显示", readConverterExp = "0=否,1=是")
+    private Integer outOrderDisplay;
+
+    @Excel(name = "计费单位")
+    private String billingUnit;
+
+    @Excel(name = "计费单位2")
+    private String billingUnit2;
+
+    @Excel(name = "NC科目编码")
+    private String ncSubjectCode;
+
+    @Excel(name = "备注")
+    private String remark;
+
+    @Excel(name = "创建人")
+    private String createByName;
+
+    @Excel(name = "创建时间", width = 30, dateFormat = "yyyy-MM-dd HH:mm:ss")
+    private Date createTime;
+}