diff --git a/src/api/budget/leadDepartment.js b/src/api/budget/leadDepartment.js
index 77dbc50..0c5d6f9 100644
--- a/src/api/budget/leadDepartment.js
+++ b/src/api/budget/leadDepartment.js
@@ -114,6 +114,14 @@ export function reviewDepartmentSubmission(submissionId, data) {
   })
 }
 
+export function reviewDepartmentSubmissionByManager(submissionId, data) {
+  return request({
+    url: `/api/admin/department-submissions/${submissionId}/manager-review`,
+    method: 'post',
+    data
+  })
+}
+
 export function getDepartmentSubmissions(params = {}) {
   return request({
     url: '/api/admin/department-submissions',
@@ -122,6 +130,14 @@ export function getDepartmentSubmissions(params = {}) {
   })
 }
 
+export function getManagerReviewDepartmentSubmissions(params = {}) {
+  return request({
+    url: '/api/admin/department-submissions/manager-review-list',
+    method: 'get',
+    params
+  })
+}
+
 /**
  * 编辑第二层预算包（包含子项管理）
  * @param {Number} id 预算包ID
diff --git a/src/router/index.js b/src/router/index.js
index 5ebee7d..2c0d3bb 100644
--- a/src/router/index.js
+++ b/src/router/index.js
@@ -119,12 +119,23 @@ export const constantRoutes = [
           icon: 's-order'
         }
       },
+      {
+        path: 'manager-review',
+        name: 'DepartmentManagerReview',
+        component: () => import('@/views/budget/departmentReview/index'),
+        props: { reviewStage: 'manager' },
+        meta: {
+          title: '科室负责人审核',
+          icon: 's-check'
+        }
+      },
       {
         path: 'department-review',
         name: 'DepartmentReview',
         component: () => import('@/views/budget/departmentReview/index'),
+        props: { reviewStage: 'leader' },
         meta: {
-          title: '执行科室分解审核',
+          title: '分管领导审核',
           icon: 's-check'
         }
       }
diff --git a/src/views/budget/collection/components/BudgetSubmissionForm.vue b/src/views/budget/collection/components/BudgetSubmissionForm.vue
index 4e7abbb..a592426 100644
--- a/src/views/budget/collection/components/BudgetSubmissionForm.vue
+++ b/src/views/budget/collection/components/BudgetSubmissionForm.vue
@@ -1134,7 +1134,7 @@ export default {
         ? this.packageData.submission.status
         : this.packageData.submission_status
 
-      return !this.isViewMode && !(this.mode === 'edit' && currentStatus === 'submitted')
+      return !this.isViewMode && !(this.mode === 'edit' && currentStatus !== 'draft')
     },
 
     allocatedAmountNum() {
diff --git a/src/views/budget/collection/components/LeadDepartmentSummaryDetail.vue b/src/views/budget/collection/components/LeadDepartmentSummaryDetail.vue
new file mode 100644
index 0000000..0b8bb5b
--- /dev/null
+++ b/src/views/budget/collection/components/LeadDepartmentSummaryDetail.vue
@@ -0,0 +1,27 @@
+<template>
+  <div v-loading="loading" class="summary-detail">
+    <template v-if="summary">
+      <section class="section">
+        <h3>基本信息</h3>
+        <el-row :gutter="20"><el-col :span="8"><p><b>牵头科室：</b>{{ packageData.department && packageData.department.name || '-' }}</p></el-col><el-col :span="8"><p><b>预算年度：</b>{{ packageData.budget_year && packageData.budget_year.year }}年</p></el-col><el-col :span="8"><p><b>汇总金额：</b>{{ money(packageData.allocated_amount) }} 万元</p></el-col><el-col :span="24"><p><b>预算包名称：</b>{{ packageData.name || '-' }}</p></el-col></el-row>
+      </section>
+      <section class="section"><h3>汇总申请信息</h3><el-row :gutter="20"><el-col v-for="item in applicationItems" :key="item.label" :span="12"><div class="field"><b>{{ item.label }}</b><pre>{{ item.value || '-' }}</pre></div></el-col></el-row></section>
+      <section class="section"><h3>经济分类汇总</h3><el-table :data="summary.economicSummary || []" border><el-table-column type="index" label="序号" width="60" align="center" /><el-table-column prop="categoryName" label="经济分类" min-width="180" /><el-table-column label="汇总金额（万元）" width="160" align="right"><template slot-scope="{ row }">{{ money(row.totalAmount) }}</template></el-table-column><el-table-column label="汇总测算依据" min-width="300"><template slot-scope="{ row }"><pre>{{ row.summaryCalculationBasis || '-' }}</pre></template></el-table-column><el-table-column label="汇总附件" min-width="220"><template slot-scope="{ row }"><file-links :files="row.files" /></template></el-table-column></el-table></section>
+      <section class="section"><h3>申请资金汇总</h3><el-table :data="[summary.fundApplication || {}]" border><el-table-column label="新项目总额"><template slot-scope="{ row }">{{ money(row.newProject && row.newProject.totalAmount) }}</template></el-table-column><el-table-column label="新项目本年"><template slot-scope="{ row }">{{ money(row.newProject && row.newProject.yearCurrent) }}</template></el-table-column><el-table-column label="新项目下年"><template slot-scope="{ row }">{{ money(row.newProject && row.newProject.yearNext) }}</template></el-table-column><el-table-column label="旧项目合同总额"><template slot-scope="{ row }">{{ money(row.oldProject && row.oldProject.contractTotal) }}</template></el-table-column><el-table-column label="往年累计安排资金"><template slot-scope="{ row }">{{ money(row.oldProject && row.oldProject.previousYearsTotal) }}</template></el-table-column><el-table-column label="上年结余资金"><template slot-scope="{ row }">{{ money(row.oldProject && row.oldProject.previousYearBalance) }}</template></el-table-column><el-table-column label="旧项目本年"><template slot-scope="{ row }">{{ money(row.oldProject && row.oldProject.yearCurrent) }}</template></el-table-column><el-table-column label="合同或任务书编号" min-width="160"><template slot-scope="{ row }">{{ row.oldProject && row.oldProject.contractNumber || '-' }}</template></el-table-column></el-table></section>
+      <section class="section"><h3>项目实施进度安排汇总</h3><div class="field"><b>实施进度安排</b><pre>{{ summary.implementationSchedule || '-' }}</pre></div><div class="field"><b>当年实施内容</b><pre>{{ schedule.currentYearContent || '-' }}</pre></div><el-table :data="[schedule]" border class="month-table"><el-table-column label="当年金额"><template slot-scope="{ row }">{{ money(row.currentYearAmount) }}</template></el-table-column><el-table-column v-for="month in 12" :key="month" :label="`${month}月`"><template slot-scope="{ row }">{{ money(row[`currentYearMonth${month}`]) }}</template></el-table-column></el-table><el-row :gutter="20"><el-col :span="12"><div class="field"><b>下一年实施内容</b><pre>{{ schedule.nextYearContent || '-' }}</pre></div></el-col><el-col :span="12"><div class="field"><b>第三年实施内容</b><pre>{{ schedule.thirdYearContent || '-' }}</pre></div></el-col></el-row></section>
+      <section class="section"><h3>项目预计取得绩效汇总</h3><el-table :data="summary.summaryPerformanceIndicators || []" border><el-table-column prop="level1" label="一级指标" /><el-table-column prop="level2" label="二级指标" /><el-table-column prop="level3" label="三级指标" /><el-table-column prop="symbol" label="指标性质" width="110" /><el-table-column prop="halfYearValue" label="半年目标值" /><el-table-column prop="fullYearValue" label="全年目标值" /><el-table-column prop="unit" label="单位" width="100" /></el-table></section>
+      <section class="section"><h3>其他说明及附件</h3><div class="field"><b>其他说明</b><pre>{{ summary.otherNotes || '-' }}</pre></div><div class="field"><b>附件</b><file-links :files="summary.generalFiles" /></div></section>
+    </template>
+    <el-empty v-else-if="!loading" description="未找到该中包的汇总提交数据" />
+  </div>
+</template>
+
+<script>
+import { getLeadDepartmentSummary } from '@/api/budget/leadDepartment'
+const FileLinks = { props: { files: { type: Array, default: () => [] }}, methods: { open(file) { if (file.url) window.open(file.url, '_blank') } }, template: '<div v-if="files && files.length"><el-link v-for="(file, index) in files" :key="file.fileId || file.id || index" type="primary" :underline="false" @click="open(file)">{{ file.name || file.originalName || file.original_name || \'附件\' }}<br></el-link></div><span v-else>-</span>' }
+export default { name: 'LeadDepartmentSummaryDetail', components: { FileLinks }, props: { packageData: { type: Object, required: true }}, data: () => ({ loading: true, summary: null }), computed: { schedule() { return this.summary && this.summary.implementationScheduleDetail || {} }, applicationItems() { return [{ label: '申请依据', value: this.summary.applicationBasis }, { label: '申请目的', value: this.summary.applicationPurpose }, { label: '申请理由', value: this.summary.applicationReason }, { label: '项目内容', value: this.summary.projectContent }] } }, async created() { try { const response = await getLeadDepartmentSummary(this.packageData.id); this.summary = response.data || response } catch (error) { this.$message.error(error.message || '加载中包汇总详情失败') } finally { this.loading = false } }, methods: { money(value) { const number = Number(value); return Number.isFinite(number) ? number.toFixed(4) : '0.0000' } }}
+</script>
+
+<style scoped>
+.section { margin: 0 0 20px; padding: 18px 20px; border: 1px solid #ebeef5; border-radius: 4px; }.section h3 { margin: 0 0 16px; padding-bottom: 10px; color: #303133; border-bottom: 2px solid #409eff; font-size: 16px; }.section p { margin: 0 0 12px; }.field { margin-bottom: 14px; }.field b { display: block; margin-bottom: 7px; color: #606266; }pre { margin: 0; white-space: pre-wrap; word-break: break-word; font: inherit; color: #303133; }.month-table { margin: 12px 0; }
+</style>
diff --git a/src/views/budget/collection/components/LeadDepartmentSummaryForm.vue b/src/views/budget/collection/components/LeadDepartmentSummaryForm.vue
index cb078cf..b6d139f 100644
--- a/src/views/budget/collection/components/LeadDepartmentSummaryForm.vue
+++ b/src/views/budget/collection/components/LeadDepartmentSummaryForm.vue
@@ -1802,6 +1802,7 @@ export default {
       const typeMap = {
         pending: 'warning',
         submitted: 'primary',
+        manager_approved: 'primary',
         draft: 'warning',
         approved: 'success'
       }
@@ -1811,9 +1812,10 @@ export default {
     getStatusText(status) {
       const textMap = {
         pending: '待提交',
-        submitted: '已提交',
+        submitted: '待科室负责人审核',
+        manager_approved: '待分管领导审核',
         draft: '已退回',
-        approved: '已确认'
+        approved: '终审通过'
       }
       return textMap[status] || '未知'
     },
diff --git a/src/views/budget/collection/components/ProjectDetailsView.vue b/src/views/budget/collection/components/ProjectDetailsView.vue
index 02efd95..bb6f7ca 100644
--- a/src/views/budget/collection/components/ProjectDetailsView.vue
+++ b/src/views/budget/collection/components/ProjectDetailsView.vue
@@ -200,6 +200,7 @@ export default {
       const statusMap = {
         'draft': 'info',
         'submitted': 'warning',
+        'manager_approved': 'primary',
         'approved': 'success',
         'rejected': 'danger'
       }
@@ -212,8 +213,9 @@ export default {
 
       const statusMap = {
         'draft': '草稿',
-        'submitted': '已提交',
-        'approved': '已通过',
+        'submitted': '待科室负责人审核',
+        'manager_approved': '待分管领导审核',
+        'approved': '终审通过',
         'rejected': '已拒绝'
       }
       return statusMap[submission.status] || '未知'
diff --git a/src/views/budget/collection/departmentSubmission.vue b/src/views/budget/collection/departmentSubmission.vue
index 01e7415..1254401 100644
--- a/src/views/budget/collection/departmentSubmission.vue
+++ b/src/views/budget/collection/departmentSubmission.vue
@@ -30,8 +30,9 @@
                 >
                   <el-option label="待提交" value="pending" />
                   <el-option label="草稿/已退回" value="draft" />
-                  <el-option label="已提交" value="submitted" />
-                  <el-option label="审核通过" value="approved" />
+                  <el-option label="待科室负责人审核" value="submitted" />
+                  <el-option label="待分管领导审核" value="manager_approved" />
+                  <el-option label="终审通过" value="approved" />
                 </el-select>
               </div>
               <div class="actions">
@@ -123,7 +124,7 @@
               </Button>
 
               <Button
-                v-if="scope.row.submission && ['draft', 'submitted'].includes(scope.row.submission.status) && canWrite(scope.row)"
+                v-if="scope.row.submission && scope.row.submission.status === 'draft' && canWrite(scope.row)"
                 type="warning"
                 size="small"
                 @click="editSubmissionForm(scope.row)"
@@ -329,7 +330,7 @@ export default {
     },
 
     async editSubmissionForm(packageItem) {
-      if (!packageItem.submission || !['draft', 'submitted'].includes(packageItem.submission.status) || !this.canWrite(packageItem)) {
+      if (!packageItem.submission || packageItem.submission.status !== 'draft' || !this.canWrite(packageItem)) {
         this.$message.warning('当前申报状态不可修改')
         return
       }
@@ -413,6 +414,7 @@ export default {
         pending: 'warning',
         draft: 'warning',
         submitted: 'primary',
+        manager_approved: 'primary',
         approved: 'success',
         rejected: 'danger'
       }
@@ -423,8 +425,9 @@ export default {
       const textMap = {
         pending: '待提交',
         draft: '草稿/已退回',
-        submitted: '已提交',
-        approved: '审核通过',
+        submitted: '待科室负责人审核',
+        manager_approved: '待分管领导审核',
+        approved: '终审通过',
         rejected: '已拒绝'
       }
       return textMap[status] || '未知'
@@ -447,6 +450,10 @@ export default {
       const actionMap = {
         submit: '提交审核',
         resubmit: '重新提交',
+        manager_approve: '科室负责人初审通过',
+        manager_return: '科室负责人退回修改',
+        leader_approve: '分管领导终审通过',
+        leader_return: '分管领导退回修改',
         approve: '审核通过',
         return: '退回修改'
       }
diff --git a/src/views/budget/collection/package.vue b/src/views/budget/collection/package.vue
index b0fcf45..65e6171 100644
--- a/src/views/budget/collection/package.vue
+++ b/src/views/budget/collection/package.vue
@@ -118,8 +118,18 @@
           </template>
         </el-table-column>
 
-        <el-table-column fixed="right" label="操作" width="200">
+        <el-table-column fixed="right" label="操作" width="280">
           <template slot-scope="scope">
+            <Button
+              v-if="scope.row.level === 2 || scope.row.level === 3"
+              type="primary"
+              size="small"
+              style="margin-right: 5px;"
+              ghost
+              @click="viewPackageDetails(scope.row)"
+            >
+              查看详情
+            </Button>
             <Button
               v-if="scope.row.level <= 2"
               type="info"
@@ -240,8 +250,18 @@
           </template>
         </el-table-column>
 
-        <el-table-column fixed="right" label="操作" width="200">
+        <el-table-column fixed="right" label="操作" width="280">
           <template slot-scope="scope">
+            <Button
+              v-if="scope.row.level === 2 || scope.row.level === 3"
+              type="primary"
+              size="small"
+              style="margin-right: 5px;"
+              ghost
+              @click="viewPackageDetails(scope.row)"
+            >
+              查看详情
+            </Button>
             <Button
               v-if="scope.row.level <= 2"
               type="info"
@@ -540,6 +560,30 @@
       </div>
     </el-dialog>
 
+    <!-- 中包汇总填报、小包预算分解表详情 -->
+    <el-dialog
+      :title="currentPackageDetail.level === 2 ? '查看汇总填报表' : '查看预算分解表'"
+      :visible.sync="packageDetailVisible"
+      width="96%"
+      top="3vh"
+      :close-on-click-modal="false"
+      @closed="currentPackageDetail = {}"
+    >
+      <div v-loading="packageDetailLoading" class="package-detail-content">
+        <lead-department-summary-detail
+          v-if="currentPackageDetail.id && currentPackageDetail.level === 2"
+          :package-data="currentPackageDetail"
+        />
+        <budget-submission-form
+          v-else-if="currentPackageDetail.id && currentPackageDetail.level === 3"
+          :package-data="currentPackageDetail"
+          mode="view"
+          :show-application-info="true"
+          @cancel="packageDetailVisible = false"
+        />
+      </div>
+    </el-dialog>
+
     <!-- 编辑对话框 -->
     <el-dialog :title="dialogTitle" :visible.sync="dialogFormVisible" width="60%">
       <el-form
@@ -672,8 +716,11 @@
 
 <script>
 import LxHeader from '@/components/LxHeader/index.vue'
+import LeadDepartmentSummaryDetail from './components/LeadDepartmentSummaryDetail.vue'
+import BudgetSubmissionForm from './components/BudgetSubmissionForm.vue'
 import {
   getBudgetCollectionPackageList,
+  getBudgetCollectionPackageDetail,
   createBudgetCollectionPackage,
   updateBudgetCollectionPackage,
   deleteBudgetCollectionPackage,
@@ -694,11 +741,16 @@ import {
 export default {
   name: 'BudgetCollectionPackage',
   components: {
-    LxHeader
+    LxHeader,
+    LeadDepartmentSummaryDetail,
+    BudgetSubmissionForm
   },
   data() {
     return {
       dialogFormVisible: false,
+      packageDetailVisible: false,
+      packageDetailLoading: false,
+      currentPackageDetail: {},
       formLabelWidth: '120px',
       loading: false,
       submitting: false,
@@ -1045,6 +1097,24 @@ export default {
       })
     },
 
+    async viewPackageDetails(row) {
+      this.packageDetailVisible = true
+      this.packageDetailLoading = true
+      this.currentPackageDetail = { ...row }
+      try {
+        const response = await getBudgetCollectionPackageDetail(row.id)
+        const data = response && (response.data || response)
+        if (data && data.id) {
+          this.currentPackageDetail = data
+        }
+      } catch (error) {
+        this.$Message.error('加载预算包详情失败')
+        console.error('加载预算包详情失败:', error)
+      } finally {
+        this.packageDetailLoading = false
+      }
+    },
+
     async addChild(parent) {
       this.form = this.getDefaultForm()
       this.form.year_id = parent.year_id
@@ -2199,6 +2269,10 @@ export default {
   text-align: right;
 }
 
+.package-detail-content {
+  min-height: 320px;
+}
+
 .el-tag {
   margin-right: 5px;
 }
diff --git a/src/views/budget/departmentReview/index.vue b/src/views/budget/departmentReview/index.vue
index ee82200..4974126 100644
--- a/src/views/budget/departmentReview/index.vue
+++ b/src/views/budget/departmentReview/index.vue
@@ -1,7 +1,7 @@
 <template>
   <div class="container">
     <div ref="lxHeader">
-      <LxHeader :custom="true" icon="el-icon-s-check" text="执行科室分解审核" style="margin-bottom: 10px; border: 0;">
+      <LxHeader :custom="true" icon="el-icon-s-check" :text="pageTitle" style="margin-bottom: 10px; border: 0;">
         <div>
           <div class="search-panel">
             <div class="filters">
@@ -27,8 +27,9 @@
                 @change="load"
               >
                 <el-option label="草稿" value="draft" />
-                <el-option label="已提交" value="submitted" />
-                <el-option label="审核通过" value="approved" />
+                <el-option label="待科室负责人审核" value="submitted" />
+                <el-option label="待分管领导审核" value="manager_approved" />
+                <el-option label="终审通过" value="approved" />
               </el-select>
             </div>
             <div class="actions">
@@ -111,7 +112,7 @@
           <div class="action-group">
             <el-button type="primary" size="mini" @click="viewDetail(scope.row)">查看详情</el-button>
             <el-button
-              v-if="scope.row.status === 'submitted'"
+              v-if="scope.row.status === reviewableStatus"
               type="warning"
               size="mini"
               @click="openReviewDialog(scope.row)"
@@ -153,7 +154,7 @@
     </el-dialog>
 
     <el-dialog
-      title="执行科室分解审核"
+      :title="pageTitle"
       :visible.sync="reviewDialogVisible"
       width="96%"
       :close-on-click-modal="false"
@@ -262,7 +263,12 @@ import { formatMoney } from '@/utils/budgetMoney'
 import LxHeader from '@/components/LxHeader/index.vue'
 import BudgetSubmissionForm from '@/views/budget/collection/components/BudgetSubmissionForm.vue'
 import { getBudgetCollectionYearOptions } from '@/api/budget/budgetCollectionYear.js'
-import { getDepartmentSubmissions, reviewDepartmentSubmission } from '@/api/budget/leadDepartment.js'
+import {
+  getDepartmentSubmissions,
+  getManagerReviewDepartmentSubmissions,
+  reviewDepartmentSubmission,
+  reviewDepartmentSubmissionByManager
+} from '@/api/budget/leadDepartment.js'
 
 export default {
   name: 'DepartmentReviewManagement',
@@ -270,6 +276,12 @@ export default {
     LxHeader,
     BudgetSubmissionForm
   },
+  props: {
+    reviewStage: {
+      type: String,
+      default: 'leader'
+    }
+  },
   data() {
     return {
       loading: false,
@@ -296,6 +308,17 @@ export default {
       }
     }
   },
+  computed: {
+    isManagerReview() {
+      return this.reviewStage === 'manager'
+    },
+    pageTitle() {
+      return this.isManagerReview ? '科室负责人审核' : '分管领导审核'
+    },
+    reviewableStatus() {
+      return this.isManagerReview ? 'submitted' : 'manager_approved'
+    }
+  },
   created() {
     this.initLoad()
     this.loadYearOptions()
@@ -339,7 +362,8 @@ export default {
 
       this.loading = true
       try {
-        const response = await getDepartmentSubmissions({
+        const getList = this.isManagerReview ? getManagerReviewDepartmentSubmissions : getDepartmentSubmissions
+        const response = await getList({
           ...this.searchFields,
           page_size: this.pageSize,
           page: this.currentPage
@@ -350,7 +374,7 @@ export default {
         this.currentPage = response ? response.current_page || 1 : 1
       } catch (error) {
         console.error('获取执行科室分解审核列表失败:', error)
-        this.$message.error(error.message || '获取执行科室分解审核列表失败')
+        this.$message.error(error.message || `获取${this.pageTitle}列表失败`)
         this.tableData = []
         this.total = 0
       } finally {
@@ -397,11 +421,14 @@ export default {
 
       this.reviewSubmitting = true
       try {
-        await reviewDepartmentSubmission(this.currentReviewRow.id, {
+        const review = this.isManagerReview ? reviewDepartmentSubmissionByManager : reviewDepartmentSubmission
+        await review(this.currentReviewRow.id, {
           action: this.reviewForm.action,
           approval_notes: this.reviewForm.approval_notes.trim()
         })
-        this.$message.success(this.reviewForm.action === 'approve' ? '审核通过' : '已退回执行科室修改')
+        this.$message.success(this.reviewForm.action === 'approve'
+          ? (this.isManagerReview ? '初审通过，已提交分管领导审核' : '终审通过')
+          : '已退回执行科室修改')
         this.reviewDialogVisible = false
         await this.load()
       } catch (error) {
@@ -460,6 +487,7 @@ export default {
       const typeMap = {
         draft: 'info',
         submitted: 'warning',
+        manager_approved: 'primary',
         approved: 'success'
       }
       return typeMap[status] || 'info'
@@ -468,8 +496,9 @@ export default {
     getStatusText(status) {
       const textMap = {
         draft: '草稿',
-        submitted: '已提交',
-        approved: '审核通过'
+        submitted: '待科室负责人审核',
+        manager_approved: '待分管领导审核',
+        approved: '终审通过'
       }
       return textMap[status] || '未知'
     },
@@ -484,6 +513,10 @@ export default {
       const actionMap = {
         submit: '提交审核',
         resubmit: '重新提交',
+        manager_approve: '科室负责人初审通过',
+        manager_return: '科室负责人退回修改',
+        leader_approve: '分管领导终审通过',
+        leader_return: '分管领导退回修改',
         approve: '审核通过',
         return: '退回修改'
       }