diff --git a/backend/services/contribution-service/src/application/services/contribution-calculation.service.ts b/backend/services/contribution-service/src/application/services/contribution-calculation.service.ts
index 40049533..889b314e 100644
--- a/backend/services/contribution-service/src/application/services/contribution-calculation.service.ts
+++ b/backend/services/contribution-service/src/application/services/contribution-calculation.service.ts
@@ -285,8 +285,6 @@ export class ContributionCalculationService {
         (sum, u) => sum.add(u.amount),
         new ContributionAmount(0),
       );
-      // 确保 HEADQUARTERS 账户存在
-      await this.systemAccountRepository.ensureSystemAccountsExist();
       await this.systemAccountRepository.addContribution('HEADQUARTERS', totalUnallocatedAmount);
 
       // 发布 HEADQUARTERS 账户同步事件
diff --git a/backend/services/contribution-service/src/infrastructure/persistence/repositories/system-account.repository.ts b/backend/services/contribution-service/src/infrastructure/persistence/repositories/system-account.repository.ts
index c35fbcb4..5517459b 100644
--- a/backend/services/contribution-service/src/infrastructure/persistence/repositories/system-account.repository.ts
+++ b/backend/services/contribution-service/src/infrastructure/persistence/repositories/system-account.repository.ts
@@ -81,9 +81,21 @@ export class SystemAccountRepository {
     accountType: SystemAccountType,
     amount: ContributionAmount,
   ): Promise<void> {
-    await this.client.systemAccount.update({
+    const accountNames: Record<SystemAccountType, string> = {
+      OPERATION: '运营账户',
+      PROVINCE: '省公司账户',
+      CITY: '市公司账户',
+      HEADQUARTERS: '总部账户',
+    };
+
+    await this.client.systemAccount.upsert({
       where: { accountType },
-      data: {
+      create: {
+        accountType,
+        name: accountNames[accountType],
+        contributionBalance: amount.value,
+      },
+      update: {
         contributionBalance: { increment: amount.value },
       },
     });
diff --git a/frontend/mining-app/lib/presentation/pages/contribution/contribution_page.dart b/frontend/mining-app/lib/presentation/pages/contribution/contribution_page.dart
index c1c5a0aa..20a1bf23 100644
--- a/frontend/mining-app/lib/presentation/pages/contribution/contribution_page.dart
+++ b/frontend/mining-app/lib/presentation/pages/contribution/contribution_page.dart
@@ -21,9 +21,8 @@ class ContributionPage extends ConsumerWidget {
     final user = ref.watch(userNotifierProvider);
     final accountSequence = user.accountSequence ?? '';
     final contributionAsync = ref.watch(contributionProvider(accountSequence));
-    // 获取预估收益
+    // 获取预估收益（基于用户每秒收益计算）
     final estimatedEarnings = ref.watch(estimatedEarningsProvider(accountSequence));
-    final statsAsync = ref.watch(contributionStatsProvider);
     // 获取积分股池余量
     final sharePoolAsync = ref.watch(sharePoolBalanceProvider);
 
@@ -32,7 +31,6 @@ class ContributionPage extends ConsumerWidget {
     final contribution = contributionAsync.valueOrNull;
     final hasError = contributionAsync.hasError;
     final error = contributionAsync.error;
-    final isStatsLoading = statsAsync.isLoading;
     final isSharePoolLoading = sharePoolAsync.isLoading;
     final sharePoolBalance = sharePoolAsync.valueOrNull;
 
@@ -43,7 +41,6 @@ class ContributionPage extends ConsumerWidget {
         child: RefreshIndicator(
           onRefresh: () async {
             ref.invalidate(contributionProvider(accountSequence));
-            ref.invalidate(contributionStatsProvider);
             ref.invalidate(sharePoolBalanceProvider);
           },
           child: hasError && contribution == null
@@ -78,7 +75,7 @@ class ContributionPage extends ConsumerWidget {
                           _buildThreeColumnStats(context, ref, contribution, isLoading),
                           const SizedBox(height: 16),
                           // 今日预估收益
-                          _buildTodayEstimateCard(context, ref, estimatedEarnings, isLoading || isStatsLoading),
+                          _buildTodayEstimateCard(context, ref, estimatedEarnings, isLoading),
                           const SizedBox(height: 16),
                           // 贡献值明细（三类汇总）
                           _buildContributionDetailCard(context, ref, contribution, isLoading),
diff --git a/frontend/mining-app/lib/presentation/providers/contribution_providers.dart b/frontend/mining-app/lib/presentation/providers/contribution_providers.dart
index 4fedc972..b947ec86 100644
--- a/frontend/mining-app/lib/presentation/providers/contribution_providers.dart
+++ b/frontend/mining-app/lib/presentation/providers/contribution_providers.dart
@@ -8,6 +8,7 @@ import '../../domain/repositories/contribution_repository.dart';
 import '../../core/di/injection.dart';
 import '../../core/network/api_client.dart';
 import '../../core/network/api_endpoints.dart';
+import 'mining_providers.dart';
 
 final getUserContributionUseCaseProvider = Provider<GetUserContribution>((ref) {
   return getIt<GetUserContribution>();
@@ -118,8 +119,7 @@ final contributionStatsProvider = FutureProvider<ContributionStats?>((ref) async
 });
 
 /// 计算用户今日预估收益
-/// 公式: (用户贡献值 / 全网总贡献值) × 每日发放量
-/// 每日发放量 = 每秒发放量 × 86400
+/// 公式: 用户每秒收益 × 60分钟 × 60秒 × 24小时
 class EstimatedEarnings {
   final String dailyShares;
   final String perSecondShares;
@@ -138,40 +138,27 @@ class EstimatedEarnings {
   );
 }
 
-/// 每日发放总量配置（积分股）
-/// 第1纪元: 100M / (2年 × 365天) ≈ 136,986 积分股/天
-const double dailyAllocationTotal = 136986.0;
-
 final estimatedEarningsProvider = Provider.family<EstimatedEarnings, String>((ref, accountSequence) {
-  final contributionAsync = ref.watch(contributionProvider(accountSequence));
-  final statsAsync = ref.watch(contributionStatsProvider);
+  // 从 mining-service 获取用户每秒收益
+  final shareAccountAsync = ref.watch(shareAccountProvider(accountSequence));
+  final shareAccount = shareAccountAsync.valueOrNull;
 
-  final contribution = contributionAsync.valueOrNull;
-  final stats = statsAsync.valueOrNull;
-
-  if (contribution == null || stats == null) {
+  if (shareAccount == null) {
     return EstimatedEarnings.zero;
   }
 
-  final userContribution = double.tryParse(contribution.totalContribution) ?? 0;
-  final totalContribution = double.tryParse(stats.totalContribution) ?? 0;
+  final perSecondEarning = double.tryParse(shareAccount.perSecondEarning) ?? 0;
 
-  if (totalContribution <= 0 || userContribution <= 0) {
+  if (perSecondEarning <= 0) {
     return EstimatedEarnings.zero;
   }
 
-  // 用户占比
-  final ratio = userContribution / totalContribution;
-
-  // 每日预估
-  final dailyShares = ratio * dailyAllocationTotal;
-
-  // 每秒预估
-  final perSecondShares = dailyShares / 86400;
+  // 每日预估 = 每秒收益 × 86400（60×60×24）
+  final dailyShares = perSecondEarning * 86400;
 
   return EstimatedEarnings(
     dailyShares: dailyShares.toStringAsFixed(4),
-    perSecondShares: perSecondShares.toStringAsFixed(8),
+    perSecondShares: perSecondEarning.toStringAsFixed(8),
     isValid: true,
   );
 });