diff --git a/backend/services/authorization-service/src/application/services/authorization-application.service.ts b/backend/services/authorization-service/src/application/services/authorization-application.service.ts
index 585650fa..c6ea2222 100644
--- a/backend/services/authorization-service/src/application/services/authorization-application.service.ts
+++ b/backend/services/authorization-service/src/application/services/authorization-application.service.ts
@@ -1040,7 +1040,9 @@ export class AuthorizationApplicationService {
       await this.tryActivateBenefit(nearestCommunity)
     } else {
       // 未达标，需要拆分
-      const remaining = initialTarget - currentTeamCount // 还差多少棵达标
+      // remaining: 还差多少棵达标（不包括达标那一棵本身）
+      // 例如：目标10棵，当前0棵 -> remaining = 9（前9棵给上级，第10棵给自己）
+      const remaining = Math.max(0, initialTarget - currentTeamCount - 1)
       const afterPlantingCount = currentTeamCount + treeCount // 本次认种后的总数
 
       if (afterPlantingCount < initialTarget) {
@@ -1057,10 +1059,10 @@ export class AuthorizationApplicationService {
           distributions.push({
             accountSequence: parentCommunityAccountSequence,
             treeCount: remaining,
-            reason: `初始考核(${currentTeamCount}+${remaining}=${initialTarget})，${parentCommunityReason}`,
+            reason: `初始考核(${currentTeamCount}+${remaining}=${currentTeamCount + remaining}/${initialTarget})，${parentCommunityReason}`,
           })
         }
-        // 考核后的部分（达标后多出来的）给该社区
+        // 达标的那一棵 + 之后多出来的，全部给该社区
         const afterTargetCount = treeCount - remaining
         if (afterTargetCount > 0) {
           distributions.push({
@@ -1208,7 +1210,8 @@ export class AuthorizationApplicationService {
       // 自动激活权益
       await this.tryActivateBenefit(nearestAuthProvince)
     } else {
-      const remaining = initialTarget - currentTeamCount
+      // remaining: 还差多少棵达标（不包括达标那一棵本身）
+      const remaining = Math.max(0, initialTarget - currentTeamCount - 1)
       const afterPlantingCount = currentTeamCount + treeCount
 
       if (afterPlantingCount < initialTarget) {
@@ -1225,10 +1228,10 @@ export class AuthorizationApplicationService {
           distributions.push({
             accountSequence: parentAccountSequence,
             treeCount: remaining,
-            reason: `初始考核(${currentTeamCount}+${remaining}=${initialTarget})，${parentReason}`,
+            reason: `初始考核(${currentTeamCount}+${remaining}=${currentTeamCount + remaining}/${initialTarget})，${parentReason}`,
           })
         }
-        // 考核后的部分（达标后多出来的）给该省团队
+        // 达标的那一棵 + 之后多出来的，全部给该省团队
         const afterTargetCount = treeCount - remaining
         if (afterTargetCount > 0) {
           distributions.push({
@@ -1336,7 +1339,8 @@ export class AuthorizationApplicationService {
       // 自动激活权益
       await this.tryActivateBenefit(provinceCompany)
     } else {
-      const remaining = initialTarget - currentTeamCount
+      // remaining: 还差多少棵达标（不包括达标那一棵本身）
+      const remaining = Math.max(0, initialTarget - currentTeamCount - 1)
       const afterPlantingCount = currentTeamCount + treeCount
 
       if (afterPlantingCount < initialTarget) {
@@ -1354,11 +1358,11 @@ export class AuthorizationApplicationService {
           distributions.push({
             accountSequence: systemProvinceAccountId,
             treeCount: remaining,
-            reason: `初始考核(${currentTeamCount}+${remaining}=${initialTarget})，进系统省账户`,
+            reason: `初始考核(${currentTeamCount}+${remaining}=${currentTeamCount + remaining}/${initialTarget})，进系统省账户`,
             isSystemAccount: true,
           })
         }
-        // 考核后的部分（达标后多出来的）给该省公司
+        // 达标的那一棵 + 之后多出来的，全部给该省公司
         const afterTargetCount = treeCount - remaining
         if (afterTargetCount > 0) {
           distributions.push({
@@ -1503,7 +1507,8 @@ export class AuthorizationApplicationService {
       // 自动激活权益
       await this.tryActivateBenefit(nearestAuthCity)
     } else {
-      const remaining = initialTarget - currentTeamCount
+      // remaining: 还差多少棵达标（不包括达标那一棵本身）
+      const remaining = Math.max(0, initialTarget - currentTeamCount - 1)
       const afterPlantingCount = currentTeamCount + treeCount
 
       if (afterPlantingCount < initialTarget) {
@@ -1520,10 +1525,10 @@ export class AuthorizationApplicationService {
           distributions.push({
             accountSequence: parentAccountSequence,
             treeCount: remaining,
-            reason: `初始考核(${currentTeamCount}+${remaining}=${initialTarget})，${parentReason}`,
+            reason: `初始考核(${currentTeamCount}+${remaining}=${currentTeamCount + remaining}/${initialTarget})，${parentReason}`,
           })
         }
-        // 考核后的部分（达标后多出来的）给该市团队
+        // 达标的那一棵 + 之后多出来的，全部给该市团队
         const afterTargetCount = treeCount - remaining
         if (afterTargetCount > 0) {
           distributions.push({
@@ -1631,7 +1636,8 @@ export class AuthorizationApplicationService {
       // 自动激活权益
       await this.tryActivateBenefit(cityCompany)
     } else {
-      const remaining = initialTarget - currentTeamCount
+      // remaining: 还差多少棵达标（不包括达标那一棵本身）
+      const remaining = Math.max(0, initialTarget - currentTeamCount - 1)
       const afterPlantingCount = currentTeamCount + treeCount
 
       if (afterPlantingCount < initialTarget) {
@@ -1649,11 +1655,11 @@ export class AuthorizationApplicationService {
           distributions.push({
             accountSequence: systemCityAccountId,
             treeCount: remaining,
-            reason: `初始考核(${currentTeamCount}+${remaining}=${initialTarget})，进系统市账户`,
+            reason: `初始考核(${currentTeamCount}+${remaining}=${currentTeamCount + remaining}/${initialTarget})，进系统市账户`,
             isSystemAccount: true,
           })
         }
-        // 考核后的部分（达标后多出来的）给该市公司
+        // 达标的那一棵 + 之后多出来的，全部给该市公司
         const afterTargetCount = treeCount - remaining
         if (afterTargetCount > 0) {
           distributions.push({