diff --git a/server/src/app/api/v1/endpoints/reimbursements.py b/server/src/app/api/v1/endpoints/reimbursements.py
index 6259780..59f0047 100644
--- a/server/src/app/api/v1/endpoints/reimbursements.py
+++ b/server/src/app/api/v1/endpoints/reimbursements.py
@@ -5,13 +5,21 @@ from typing import Annotated
 from fastapi import APIRouter, Depends, HTTPException, status
 from sqlalchemy.orm import Session
 
-from app.api.deps import get_db
+from app.api.deps import CurrentUserContext, get_current_user, get_db
 from app.schemas.common import ErrorResponse
-from app.schemas.reimbursement import ReimbursementCreate, ReimbursementRead
+from app.schemas.reimbursement import (
+    ExpenseClaimActionResponse,
+    ExpenseClaimItemUpdate,
+    ExpenseClaimRead,
+    ReimbursementCreate,
+    ReimbursementRead,
+)
+from app.services.expense_claims import ExpenseClaimService
 from app.services.reimbursement import ReimbursementService
 
 router = APIRouter()
 DbSession = Annotated[Session, Depends(get_db)]
+CurrentUser = Annotated[CurrentUserContext, Depends(get_current_user)]
 
 
 @router.get(
@@ -35,6 +43,137 @@ def create_reimbursement(payload: ReimbursementCreate, db: DbSession) -> Reimbur
     return ReimbursementService(db).create_reimbursement(payload)
 
 
+@router.get(
+    "/claims",
+    response_model=list[ExpenseClaimRead],
+    summary="查询个人报销单列表",
+    description="返回当前登录用户可见的真实个人报销单据列表。",
+)
+def list_expense_claims(db: DbSession, current_user: CurrentUser) -> list[ExpenseClaimRead]:
+    return ExpenseClaimService(db).list_claims(current_user)
+
+
+@router.get(
+    "/claims/{claim_id}",
+    response_model=ExpenseClaimRead,
+    summary="读取个人报销单详情",
+    description="根据报销单主键读取真实报销详情与费用明细。",
+    responses={
+        status.HTTP_404_NOT_FOUND: {
+            "model": ErrorResponse,
+            "description": "报销单不存在。",
+        }
+    },
+)
+def get_expense_claim(claim_id: str, db: DbSession, current_user: CurrentUser) -> ExpenseClaimRead:
+    claim = ExpenseClaimService(db).get_claim(claim_id, current_user)
+    if claim is None:
+        raise HTTPException(status_code=status.HTTP_404_NOT_FOUND, detail="Claim not found")
+    return claim
+
+
+@router.patch(
+    "/claims/{claim_id}/items/{item_id}",
+    response_model=ExpenseClaimRead,
+    summary="更新草稿费用明细",
+    description="更新草稿报销单中的单条费用明细。",
+    responses={
+        status.HTTP_404_NOT_FOUND: {
+            "model": ErrorResponse,
+            "description": "报销单或费用明细不存在。",
+        },
+        status.HTTP_400_BAD_REQUEST: {
+            "model": ErrorResponse,
+            "description": "草稿状态校验失败或字段校验失败。",
+        },
+    },
+)
+def update_expense_claim_item(
+    claim_id: str,
+    item_id: str,
+    payload: ExpenseClaimItemUpdate,
+    db: DbSession,
+    current_user: CurrentUser,
+) -> ExpenseClaimRead:
+    service = ExpenseClaimService(db)
+    try:
+        claim = service.update_claim_item(
+            claim_id=claim_id,
+            item_id=item_id,
+            payload=payload,
+            current_user=current_user,
+        )
+    except LookupError as error:
+        raise HTTPException(status_code=status.HTTP_404_NOT_FOUND, detail=str(error)) from error
+    except ValueError as error:
+        raise HTTPException(status_code=status.HTTP_400_BAD_REQUEST, detail=str(error)) from error
+
+    if claim is None:
+        raise HTTPException(status_code=status.HTTP_404_NOT_FOUND, detail="Claim not found")
+    return claim
+
+
+@router.post(
+    "/claims/{claim_id}/submit",
+    response_model=ExpenseClaimRead,
+    summary="提交个人报销草稿",
+    description="校验草稿信息完整性后，将报销单提交到审批流程。",
+    responses={
+        status.HTTP_404_NOT_FOUND: {
+            "model": ErrorResponse,
+            "description": "报销单不存在。",
+        },
+        status.HTTP_400_BAD_REQUEST: {
+            "model": ErrorResponse,
+            "description": "草稿信息不完整或状态不允许提交。",
+        },
+    },
+)
+def submit_expense_claim(claim_id: str, db: DbSession, current_user: CurrentUser) -> ExpenseClaimRead:
+    service = ExpenseClaimService(db)
+    try:
+        claim = service.submit_claim(claim_id, current_user)
+    except ValueError as error:
+        raise HTTPException(status_code=status.HTTP_400_BAD_REQUEST, detail=str(error)) from error
+
+    if claim is None:
+        raise HTTPException(status_code=status.HTTP_404_NOT_FOUND, detail="Claim not found")
+    return claim
+
+
+@router.delete(
+    "/claims/{claim_id}",
+    response_model=ExpenseClaimActionResponse,
+    summary="删除个人报销草稿",
+    description="删除当前登录用户可见的草稿报销单。",
+    responses={
+        status.HTTP_404_NOT_FOUND: {
+            "model": ErrorResponse,
+            "description": "报销单不存在。",
+        },
+        status.HTTP_400_BAD_REQUEST: {
+            "model": ErrorResponse,
+            "description": "仅草稿状态允许删除。",
+        },
+    },
+)
+def delete_expense_claim(claim_id: str, db: DbSession, current_user: CurrentUser) -> ExpenseClaimActionResponse:
+    service = ExpenseClaimService(db)
+    try:
+        claim = service.delete_claim(claim_id, current_user)
+    except ValueError as error:
+        raise HTTPException(status_code=status.HTTP_400_BAD_REQUEST, detail=str(error)) from error
+
+    if claim is None:
+        raise HTTPException(status_code=status.HTTP_404_NOT_FOUND, detail="Claim not found")
+
+    return ExpenseClaimActionResponse(
+        message=f"{claim.claim_no} 草稿已删除。",
+        claim_id=claim.id,
+        status="deleted",
+    )
+
+
 @router.get(
     "/{request_id}",
     response_model=ReimbursementRead,
diff --git a/server/src/app/schemas/reimbursement.py b/server/src/app/schemas/reimbursement.py
index 03742f2..780bd91 100644
--- a/server/src/app/schemas/reimbursement.py
+++ b/server/src/app/schemas/reimbursement.py
@@ -1,9 +1,10 @@
 from __future__ import annotations
 
-from datetime import datetime
+from datetime import date, datetime
 from decimal import Decimal
+from typing import Any
 
-from pydantic import BaseModel, ConfigDict
+from pydantic import BaseModel, ConfigDict, Field
 
 
 class ReimbursementCreate(BaseModel):
@@ -28,3 +29,58 @@ class ReimbursementRead(BaseModel):
     reason: str | None
     created_at: datetime
     updated_at: datetime
+
+
+class ExpenseClaimItemRead(BaseModel):
+    model_config = ConfigDict(from_attributes=True)
+
+    id: str
+    item_date: date
+    item_type: str
+    item_reason: str
+    item_location: str
+    item_amount: Decimal
+    invoice_id: str | None
+    created_at: datetime
+    updated_at: datetime
+
+
+class ExpenseClaimItemUpdate(BaseModel):
+    item_date: date | None = None
+    item_type: str | None = None
+    item_reason: str | None = None
+    item_location: str | None = None
+    item_amount: Decimal | None = None
+    invoice_id: str | None = None
+
+
+class ExpenseClaimRead(BaseModel):
+    model_config = ConfigDict(from_attributes=True)
+
+    id: str
+    claim_no: str
+    employee_id: str | None
+    employee_name: str
+    department_id: str | None
+    department_name: str
+    project_code: str | None
+    expense_type: str
+    reason: str
+    location: str
+    amount: Decimal
+    currency: str
+    invoice_count: int
+    occurred_at: datetime
+    submitted_at: datetime | None
+    status: str
+    approval_stage: str | None
+    risk_flags_json: list[Any] = Field(default_factory=list)
+    created_at: datetime
+    updated_at: datetime
+    items: list[ExpenseClaimItemRead] = Field(default_factory=list)
+
+
+class ExpenseClaimActionResponse(BaseModel):
+    message: str
+    claim_id: str
+    status: str | None = None
diff --git a/server/src/app/services/expense_claims.py b/server/src/app/services/expense_claims.py
index df3357e..75e7b30 100644
--- a/server/src/app/services/expense_claims.py
+++ b/server/src/app/services/expense_claims.py
@@ -4,12 +4,14 @@ from datetime import UTC, date, datetime
 from decimal import Decimal, InvalidOperation
 from typing import Any
 
-from sqlalchemy import func, select
-from sqlalchemy.orm import Session
+from sqlalchemy import func, or_, select
+from sqlalchemy.orm import Session, selectinload
 
+from app.api.deps import CurrentUserContext
 from app.models.employee import Employee
 from app.models.financial_record import ExpenseClaim, ExpenseClaimItem
 from app.schemas.ontology import OntologyEntity, OntologyParseResult
+from app.schemas.reimbursement import ExpenseClaimItemUpdate
 from app.services.audit import AuditLogService
 from app.services.agent_foundation import AgentFoundationService
 
@@ -22,12 +24,139 @@ EXPENSE_TYPE_LABELS = {
     "entertainment": "招待",
 }
 
+PRIVILEGED_CLAIM_ROLE_CODES = {"manager", "finance", "approver", "auditor", "executive"}
+
 
 class ExpenseClaimService:
     def __init__(self, db: Session) -> None:
         self.db = db
         self.audit_service = AuditLogService(db)
 
+    def list_claims(self, current_user: CurrentUserContext) -> list[ExpenseClaim]:
+        stmt = (
+            select(ExpenseClaim)
+            .options(selectinload(ExpenseClaim.items))
+            .order_by(ExpenseClaim.created_at.desc(), ExpenseClaim.occurred_at.desc())
+        )
+        stmt = self._apply_claim_scope(stmt, current_user)
+        return list(self.db.scalars(stmt).all())
+
+    def get_claim(self, claim_id: str, current_user: CurrentUserContext) -> ExpenseClaim | None:
+        stmt = (
+            select(ExpenseClaim)
+            .options(selectinload(ExpenseClaim.items))
+            .where(ExpenseClaim.id == claim_id)
+        )
+        stmt = self._apply_claim_scope(stmt, current_user)
+        return self.db.scalar(stmt)
+
+    def update_claim_item(
+        self,
+        *,
+        claim_id: str,
+        item_id: str,
+        payload: ExpenseClaimItemUpdate,
+        current_user: CurrentUserContext,
+    ) -> ExpenseClaim | None:
+        claim = self.get_claim(claim_id, current_user)
+        if claim is None:
+            return None
+
+        self._ensure_draft_claim(claim)
+        item = next((entry for entry in claim.items if entry.id == item_id), None)
+        if item is None:
+            raise LookupError("Item not found")
+
+        before_json = self._serialize_claim(claim)
+
+        if payload.item_date is not None:
+            item.item_date = payload.item_date
+        if payload.item_type is not None:
+            item.item_type = self._normalize_optional_text(payload.item_type, fallback=item.item_type) or item.item_type
+        if payload.item_reason is not None:
+            item.item_reason = (
+                self._normalize_optional_text(payload.item_reason, fallback=item.item_reason) or item.item_reason
+            )
+        if payload.item_location is not None:
+            item.item_location = (
+                self._normalize_optional_text(payload.item_location, fallback=item.item_location) or item.item_location
+            )
+        if payload.item_amount is not None:
+            amount = payload.item_amount.quantize(Decimal("0.01"))
+            if amount <= Decimal("0.00"):
+                raise ValueError("费用金额必须大于 0。")
+            item.item_amount = amount
+        if payload.invoice_id is not None:
+            item.invoice_id = self._normalize_optional_text(payload.invoice_id, allow_empty=True)
+
+        self._sync_claim_from_items(claim)
+        self.db.commit()
+        self.db.refresh(claim)
+
+        self.audit_service.log_action(
+            actor=current_user.name or current_user.username,
+            action="expense_claim.item_update",
+            resource_type="expense_claim",
+            resource_id=claim.id,
+            before_json=before_json,
+            after_json=self._serialize_claim(claim),
+        )
+
+        return claim
+
+    def submit_claim(self, claim_id: str, current_user: CurrentUserContext) -> ExpenseClaim | None:
+        claim = self.get_claim(claim_id, current_user)
+        if claim is None:
+            return None
+
+        self._ensure_draft_claim(claim)
+        self._sync_claim_from_items(claim)
+        missing_fields = self._validate_claim_for_submission(claim)
+        if missing_fields:
+            raise ValueError("提交前请先补全信息：" + "；".join(missing_fields))
+
+        before_json = self._serialize_claim(claim)
+        claim.status = "submitted"
+        claim.approval_stage = "审批流转"
+        claim.submitted_at = datetime.now(UTC)
+
+        self.db.commit()
+        self.db.refresh(claim)
+
+        self.audit_service.log_action(
+            actor=current_user.name or current_user.username,
+            action="expense_claim.submit",
+            resource_type="expense_claim",
+            resource_id=claim.id,
+            before_json=before_json,
+            after_json=self._serialize_claim(claim),
+        )
+
+        return claim
+
+    def delete_claim(self, claim_id: str, current_user: CurrentUserContext) -> ExpenseClaim | None:
+        claim = self.get_claim(claim_id, current_user)
+        if claim is None:
+            return None
+
+        self._ensure_draft_claim(claim)
+        before_json = self._serialize_claim(claim)
+        resource_id = claim.id
+
+        self.db.delete(claim)
+        self.db.commit()
+
+        self.audit_service.log_action(
+            actor=current_user.name or current_user.username,
+            action="expense_claim.delete",
+            resource_type="expense_claim",
+            resource_id=resource_id,
+            before_json=before_json,
+            after_json=None,
+        )
+
+        return claim
+
     def upsert_draft_from_ontology(
         self,
         *,
@@ -464,5 +593,123 @@ class ExpenseClaimService:
             "risk_flags_json": list(claim.risk_flags_json or []),
         }
 
+    @staticmethod
+    def _normalize_optional_text(value: str | None, *, fallback: str = "", allow_empty: bool = False) -> str | None:
+        normalized = str(value or "").strip()
+        if normalized:
+            return normalized
+        if allow_empty:
+            return None
+        return fallback
+
+    @staticmethod
+    def _is_missing_value(value: Any) -> bool:
+        text = str(value or "").strip()
+        if not text:
+            return True
+        compact = text.replace(" ", "")
+        return compact in {"待补充", "暂无", "无", "未知", "处理中"}
+
+    def _ensure_draft_claim(self, claim: ExpenseClaim) -> None:
+        if str(claim.status or "").strip().lower() != "draft":
+            raise ValueError("只有草稿状态的报销单才允许执行该操作。")
+
+    def _sync_claim_from_items(self, claim: ExpenseClaim) -> None:
+        if not claim.items:
+            claim.amount = Decimal("0.00")
+            claim.invoice_count = 0
+            return
+
+        ordered_items = sorted(
+            claim.items,
+            key=lambda item: (
+                item.item_date or date.max,
+                item.created_at or datetime.max.replace(tzinfo=UTC),
+            ),
+        )
+        primary_item = ordered_items[0]
+        total_amount = sum((item.item_amount for item in ordered_items), Decimal("0.00"))
+
+        claim.amount = total_amount.quantize(Decimal("0.01"))
+        claim.invoice_count = sum(1 for item in ordered_items if str(item.invoice_id or "").strip())
+        claim.occurred_at = datetime(
+            primary_item.item_date.year,
+            primary_item.item_date.month,
+            primary_item.item_date.day,
+            tzinfo=UTC,
+        )
+        claim.expense_type = str(primary_item.item_type or claim.expense_type or "other").strip() or "other"
+        claim.reason = (
+            self._normalize_optional_text(primary_item.item_reason, fallback=claim.reason or "待补充") or "待补充"
+        )
+        claim.location = (
+            self._normalize_optional_text(primary_item.item_location, fallback=claim.location or "待补充")
+            or "待补充"
+        )
+        if str(claim.status or "").strip().lower() == "draft":
+            claim.approval_stage = "待提交"
+
+    def _validate_claim_for_submission(self, claim: ExpenseClaim) -> list[str]:
+        issues: list[str] = []
+
+        if self._is_missing_value(claim.employee_name):
+            issues.append("申请人未完善")
+        if self._is_missing_value(claim.department_name):
+            issues.append("所属部门未完善")
+        if self._is_missing_value(claim.expense_type):
+            issues.append("报销类型未完善")
+        if self._is_missing_value(claim.reason):
+            issues.append("报销事由未完善")
+        if self._is_missing_value(claim.location):
+            issues.append("业务地点未完善")
+        if claim.amount is None or claim.amount <= Decimal("0.00"):
+            issues.append("报销金额未完善")
+        if claim.occurred_at is None:
+            issues.append("发生时间未完善")
+        if not claim.items:
+            issues.append("费用明细不能为空")
+
+        for index, item in enumerate(claim.items, start=1):
+            prefix = f"费用明细第 {index} 条"
+            if item.item_date is None:
+                issues.append(f"{prefix}缺少日期")
+            if self._is_missing_value(item.item_type):
+                issues.append(f"{prefix}缺少费用项目")
+            if self._is_missing_value(item.item_reason):
+                issues.append(f"{prefix}缺少说明")
+            if self._is_missing_value(item.item_location):
+                issues.append(f"{prefix}缺少地点")
+            if item.item_amount is None or item.item_amount <= Decimal("0.00"):
+                issues.append(f"{prefix}缺少金额")
+            if self._is_missing_value(item.invoice_id):
+                issues.append(f"{prefix}缺少票据标识")
+
+        return issues
+
+    @staticmethod
+    def _has_privileged_claim_access(current_user: CurrentUserContext) -> bool:
+        if current_user.is_admin:
+            return True
+        return bool(set(current_user.role_codes) & PRIVILEGED_CLAIM_ROLE_CODES)
+
+    def _apply_claim_scope(self, stmt: Any, current_user: CurrentUserContext) -> Any:
+        if self._has_privileged_claim_access(current_user):
+            return stmt
+
+        conditions = []
+        username = str(current_user.username or "").strip()
+        name = str(current_user.name or "").strip()
+
+        if username:
+            conditions.append(ExpenseClaim.employee_id == username)
+            conditions.append(ExpenseClaim.employee_name == username)
+        if name:
+            conditions.append(ExpenseClaim.employee_name == name)
+
+        if not conditions:
+            return stmt.where(ExpenseClaim.id == "__no_visible_claim__")
+
+        return stmt.where(or_(*conditions))
+
     def _ensure_ready(self) -> None:
         AgentFoundationService(self.db).ensure_foundation_ready()