diff --git a/frontend/src/modules/inventory/components/PurchaseOrdersTab.vue b/frontend/src/modules/inventory/components/PurchaseOrdersTab.vue
new file mode 100644
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+++ b/frontend/src/modules/inventory/components/PurchaseOrdersTab.vue
@@ -0,0 +1,466 @@
+<script setup lang="ts">
+import { ref, computed } from 'vue'
+import { useInventory } from '../composables/useInventory'
+import { apiRequest } from '@/shared/api'
+import { addNotification, handleApiError } from '@/shared/notification'
+
+const {
+  state,
+  formatCurrency,
+  formatDateTime,
+  formatDate,
+  getPurchaseOrderStatusLabel,
+  isPurchaseOrderLocked,
+  loadPurchaseOrders,
+  loadSuppliers,
+  loadMaterials,
+  loadInventory,
+  loadMovements
+} = useInventory()
+
+const showModal = ref(false)
+const editingItem = ref<any>(null)
+const form = ref<any>({})
+const orderItems = ref<any[]>([])
+const purchaseWarehouseId = ref<number | null>(null)
+
+const showReceiveModal = ref(false)
+const receivingOrder = ref<any>(null)
+const receiveItems = ref<any[]>([])
+const receiveWarehouseId = ref<number | null>(null)
+const receiveRemark = ref('')
+
+function openCreateOrder() {
+  editingItem.value = null
+  form.value = {
+    supplier_id: null,
+    expected_date: '',
+    remark: ''
+  }
+  orderItems.value = []
+  showModal.value = true
+}
+
+function addOrderItem() {
+  orderItems.value.push({
+    product_id: state.materials[0]?.id || null,
+    quantity: 1,
+    remark: ''
+  })
+}
+
+function removeOrderItem(index: number) {
+  orderItems.value.splice(index, 1)
+}
+
+const orderTotalAmount = computed(() => {
+  return orderItems.value.reduce((sum: number, item: any) => {
+    const material = state.materials.find((m: any) => m.id === item.product_id)
+    const unitPrice = material?.cost_price || 0
+    return sum + unitPrice * (item.quantity || 0)
+  }, 0)
+})
+
+async function editOrder(order: any) {
+  await loadMaterials()
+  await loadSuppliers()
+  editingItem.value = order
+  form.value = {
+    supplier_id: order.supplier_id || null,
+    expected_date: order.expected_date || '',
+    remark: order.remark || ''
+  }
+  try {
+    const detail = await apiRequest(`/api/purchase-orders/${order.id}`)
+    orderItems.value = (detail.items || []).map((item: any) => ({
+      product_id: item.product_id,
+      quantity: item.quantity,
+      remark: item.remark || ''
+    }))
+  } catch (e) {
+    handleApiError(e, '加载采购订单详情')
+  }
+  showModal.value = true
+}
+
+async function savePurchaseOrder() {
+  if (!form.value.supplier_id) {
+    addNotification('请选择供应商', 'warning')
+    return
+  }
+  if (!orderItems.value || orderItems.value.length === 0) {
+    addNotification('请至少添加一个物料', 'warning')
+    return
+  }
+  for (const [i, item] of orderItems.value.entries()) {
+    if (!item.product_id) {
+      addNotification(`第 ${i + 1} 行：请选择物料`, 'warning')
+      return
+    }
+    if (!item.quantity || item.quantity <= 0) {
+      addNotification(`第 ${i + 1} 行：数量必须大于 0`, 'warning')
+      return
+    }
+  }
+  try {
+    const payload = {
+      supplier_id: form.value.supplier_id,
+      expected_date: form.value.expected_date || null,
+      remark: form.value.remark || '',
+      items: orderItems.value.map((item: any) => ({
+        product_id: item.product_id,
+        quantity: item.quantity,
+        remark: item.remark
+      }))
+    }
+    if (editingItem.value) {
+      await apiRequest(`/api/purchase-orders/${editingItem.value.id}`, {
+        method: 'PUT',
+        body: JSON.stringify(payload)
+      })
+      addNotification('采购订单更新成功', 'success')
+    } else {
+      await apiRequest('/api/purchase-orders', {
+        method: 'POST',
+        body: JSON.stringify(payload)
+      })
+      addNotification('采购订单创建成功', 'success')
+    }
+    showModal.value = false
+    editingItem.value = null
+    form.value = {}
+    orderItems.value = []
+    loadPurchaseOrders()
+  } catch (e) {
+    handleApiError(e, '保存采购订单')
+  }
+}
+
+async function deleteOrder(id: number) {
+  if (!confirm('确定要删除这个采购订单吗？')) return
+  try {
+    await apiRequest(`/api/purchase-orders/${id}`, { method: 'DELETE' })
+    addNotification('采购订单已删除', 'success')
+    loadPurchaseOrders()
+  } catch (e) {
+    handleApiError(e, '删除采购订单')
+  }
+}
+
+async function openReceiveDialog(order: any) {
+  try {
+    const detail = await apiRequest(`/api/purchase-orders/${order.id}`)
+    receivingOrder.value = order
+    receiveItems.value = (detail.items || []).map((item: any) => ({
+      id: item.id,
+      material_label: item.product_name || item.product_sku || '',
+      quantity: item.quantity || 0,
+      received_quantity: item.received_quantity || 0,
+      remaining: (item.quantity || 0) - (item.received_quantity || 0),
+      receive_quantity: 0
+    }))
+    receiveWarehouseId.value = purchaseWarehouseId.value || state.warehouses[0]?.id || null
+    receiveRemark.value = ''
+    showReceiveModal.value = true
+  } catch (e) {
+    handleApiError(e, '加载采购订单详情')
+  }
+}
+
+async function receivePurchaseOrder() {
+  if (!receiveWarehouseId.value) {
+    addNotification('请选择入库仓库', 'warning')
+    return
+  }
+  const items = receiveItems.value
+    .filter((item: any) => item.receive_quantity > 0)
+    .map((item: any) => ({
+      item_id: item.id,
+      quantity: item.receive_quantity
+    }))
+  if (items.length === 0) {
+    addNotification('请输入本次入库数量', 'warning')
+    return
+  }
+  try {
+    await apiRequest(`/api/purchase-orders/${receivingOrder.value.id}/receive`, {
+      method: 'POST',
+      body: JSON.stringify({
+        warehouse_id: receiveWarehouseId.value,
+        remark: receiveRemark.value,
+        items
+      })
+    })
+    addNotification('入库完成', 'success')
+    showReceiveModal.value = false
+    receivingOrder.value = null
+    receiveItems.value = []
+    loadPurchaseOrders()
+    loadInventory()
+    loadMovements()
+  } catch (e) {
+    handleApiError(e, '采购入库')
+  }
+}
+
+async function markAsPaid(orderId: number) {
+  if (!confirm('确认标记为已付款？')) return
+  try {
+    await apiRequest(`/api/purchase-orders/${orderId}/status`, {
+      method: 'PATCH',
+      body: JSON.stringify({ status: 'paid' })
+    })
+    addNotification('已标记为已付款', 'success')
+    loadPurchaseOrders()
+    loadMovements()
+  } catch (e) {
+    handleApiError(e, '更新状态')
+  }
+}
+
+function closeModal() {
+  showModal.value = false
+  editingItem.value = null
+  form.value = {}
+  orderItems.value = []
+}
+
+function closeReceiveModal() {
+  showReceiveModal.value = false
+  receivingOrder.value = null
+  receiveItems.value = []
+}
+
+async function initData() {
+  await loadPurchaseOrders()
+  await loadMaterials()
+  await loadSuppliers()
+}
+
+initData()
+</script>
+
+<template>
+  <div>
+    <div style="margin-bottom: 12px; display: flex; gap: 12px; align-items: center;">
+      <el-select
+        v-model="purchaseWarehouseId"
+        placeholder="选择仓库"
+        style="width: 200px;"
+        clearable
+      >
+        <el-option
+          v-for="warehouse in state.warehouses"
+          :key="warehouse.id"
+          :label="warehouse.name"
+          :value="warehouse.id"
+        />
+      </el-select>
+      <el-button @click="loadPurchaseOrders">刷新</el-button>
+      <el-button type="primary" @click="openCreateOrder">新增采购订单</el-button>
+    </div>
+
+    <el-table :data="state.purchaseOrders" v-loading="state.loading" stripe>
+      <el-table-column prop="order_no" label="采购单" />
+      <el-table-column prop="supplier_name" label="供应商" />
+      <el-table-column label="状态">
+        <template #default="{ row }">
+          <el-tag :type="row.status === 'received' ? 'success' : row.status === 'paid' ? 'info' : 'warning'">
+            {{ getPurchaseOrderStatusLabel(row.status) }}
+          </el-tag>
+        </template>
+      </el-table-column>
+      <el-table-column label="订单创建">
+        <template #default="{ row }">{{ formatDateTime(row.created_at) }}</template>
+      </el-table-column>
+      <el-table-column label="预计到货">
+        <template #default="{ row }">{{ formatDate(row.expected_date) }}</template>
+      </el-table-column>
+      <el-table-column label="实际到货">
+        <template #default="{ row }">{{ row.received_at ? formatDateTime(row.received_at) : '-' }}</template>
+      </el-table-column>
+      <el-table-column label="实际付款">
+        <template #default="{ row }">{{ row.paid_at ? formatDateTime(row.paid_at) : '-' }}</template>
+      </el-table-column>
+      <el-table-column label="总金额">
+        <template #default="{ row }">{{ formatCurrency(row.total_amount) }}</template>
+      </el-table-column>
+      <el-table-column label="已付款">
+        <template #default="{ row }">{{ formatCurrency(row.paid_amount || 0) }}</template>
+      </el-table-column>
+      <el-table-column label="操作" width="280">
+        <template #default="{ row }">
+          <el-button
+            type="primary"
+            size="small"
+            :disabled="isPurchaseOrderLocked(row.status)"
+            @click="editOrder(row)"
+          >
+            编辑
+          </el-button>
+          <el-button
+            type="danger"
+            size="small"
+            :disabled="isPurchaseOrderLocked(row.status)"
+            @click="deleteOrder(row.id)"
+          >
+            删除
+          </el-button>
+          <el-button
+            v-if="row.status === 'pending'"
+            type="success"
+            size="small"
+            @click="openReceiveDialog(row)"
+          >
+            到货入库
+          </el-button>
+          <el-button
+            v-if="row.status === 'received'"
+            type="warning"
+            size="small"
+            @click="markAsPaid(row.id)"
+          >
+            标记为已付款
+          </el-button>
+        </template>
+      </el-table-column>
+      <el-empty v-if="!state.loading && state.purchaseOrders.length === 0" description="暂无采购订单" />
+    </el-table>
+
+    <el-dialog
+      v-model="showModal"
+      :title="(editingItem ? '编辑' : '新增') + '采购订单'"
+      width="800px"
+      @closed="closeModal"
+    >
+      <el-form label-width="100px">
+        <el-form-item label="供应商" required>
+          <el-select v-model="form.supplier_id" placeholder="请选择供应商" style="width:100%">
+            <el-option
+              v-for="supplier in state.suppliers"
+              :key="supplier.id"
+              :label="supplier.name"
+              :value="supplier.id"
+            />
+          </el-select>
+        </el-form-item>
+        <el-form-item label="预计到货">
+          <el-date-picker
+            v-model="form.expected_date"
+            type="date"
+            placeholder="选择日期"
+            style="width:100%"
+            value-format="YYYY-MM-DD"
+          />
+        </el-form-item>
+        <el-form-item label="备注">
+          <el-input v-model="form.remark" placeholder="备注信息" />
+        </el-form-item>
+      </el-form>
+
+      <div style="display: flex; justify-content: space-between; align-items: center; margin-bottom: 12px;">
+        <span style="font-weight: 600;">物料明细</span>
+        <el-button type="primary" size="small" @click="addOrderItem">+ 添加物料</el-button>
+      </div>
+      <el-table :data="orderItems" border size="small">
+        <el-table-column label="物料" min-width="200">
+          <template #default="{ row: line }">
+            <el-select v-model="line.product_id" placeholder="请选择物料" style="width:100%">
+              <el-option
+                v-for="material in state.materials"
+                :key="material.id"
+                :label="`${material.sku} - ${material.name}`"
+                :value="material.id"
+              />
+            </el-select>
+          </template>
+        </el-table-column>
+        <el-table-column label="数量" width="120">
+          <template #default="{ row: line }">
+            <el-input-number v-model="line.quantity" :min="0.0001" :step="0.0001" size="small" style="width:100%" />
+          </template>
+        </el-table-column>
+        <el-table-column label="单价" width="120">
+          <template #default="{ row: line }">
+            <el-input-number
+              :model-value="(state.materials.find((m: any) => m.id === line.product_id)?.cost_price || 0)"
+              disabled
+              size="small"
+              style="width:100%"
+            />
+          </template>
+        </el-table-column>
+        <el-table-column label="总价" width="120">
+          <template #default="{ row: line }">
+            {{ formatCurrency((state.materials.find((m: any) => m.id === line.product_id)?.cost_price || 0) * (line.quantity || 0)) }}
+          </template>
+        </el-table-column>
+        <el-table-column label="备注" width="150">
+          <template #default="{ row: line }">
+            <el-input v-model="line.remark" size="small" placeholder="备注" />
+          </template>
+        </el-table-column>
+        <el-table-column label="操作" width="80">
+          <template #default="{ $index }">
+            <el-button type="danger" size="small" @click="removeOrderItem($index)">删除</el-button>
+          </template>
+        </el-table-column>
+      </el-table>
+      <div style="text-align: right; margin-top: 8px; font-weight: 600;">
+        订单总金额：{{ formatCurrency(orderTotalAmount) }}
+      </div>
+      <template #footer>
+        <el-button @click="showModal = false">取消</el-button>
+        <el-button type="primary" @click="savePurchaseOrder">保存</el-button>
+      </template>
+    </el-dialog>
+
+    <el-dialog
+      v-model="showReceiveModal"
+      title="采购到货入库"
+      width="700px"
+      @closed="closeReceiveModal"
+    >
+      <el-form label-width="100px">
+        <el-form-item label="入库仓库" required>
+          <el-select v-model="receiveWarehouseId" placeholder="请选择仓库" style="width:100%">
+            <el-option
+              v-for="warehouse in state.warehouses"
+              :key="warehouse.id"
+              :label="warehouse.name"
+              :value="warehouse.id"
+            />
+          </el-select>
+        </el-form-item>
+        <el-form-item label="备注">
+          <el-input v-model="receiveRemark" placeholder="入库备注" />
+        </el-form-item>
+      </el-form>
+      <el-table :data="receiveItems" border size="small">
+        <el-table-column prop="material_label" label="物料" />
+        <el-table-column prop="id" label="明细ID" width="80" />
+        <el-table-column label="剩余待入库" width="100">
+          <template #default="{ row: item }">{{ item.remaining }}</template>
+        </el-table-column>
+        <el-table-column label="本次入库" width="140">
+          <template #default="{ row: item }">
+            <el-input-number
+              v-model="item.receive_quantity"
+              :min="0"
+              :max="item.remaining"
+              size="small"
+              style="width:100%"
+            />
+          </template>
+        </el-table-column>
+      </el-table>
+      <template #footer>
+        <el-button @click="showReceiveModal = false">取消</el-button>
+        <el-button type="primary" @click="receivePurchaseOrder">确认入库</el-button>
+      </template>
+    </el-dialog>
+  </div>
+</template>
+
+<style scoped>
+</style>