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 568af828..51b1e138 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
@@ -291,6 +291,40 @@ export class ContributionCalculationService {
         totalUnallocatedAmount,
       );
 
+      // 为每笔未分配算力创建 HEADQUARTERS 明细记录
+      for (const unallocated of result.unallocatedContributions) {
+        const savedRecord = await this.systemAccountRepository.saveContributionRecord({
+          accountType: 'HEADQUARTERS',
+          regionCode: null,
+          sourceAdoptionId,
+          sourceAccountSequence,
+          distributionRate: 0, // 未分配算力没有固定比例
+          amount: unallocated.amount,
+          effectiveDate,
+          expireDate: null,
+        });
+
+        // 发布 HEADQUARTERS 算力明细事件
+        const recordEvent = new SystemContributionRecordCreatedEvent(
+          savedRecord.id,
+          'HEADQUARTERS',
+          null,
+          sourceAdoptionId,
+          sourceAccountSequence,
+          0,
+          unallocated.amount.value.toString(),
+          effectiveDate,
+          null,
+          savedRecord.createdAt,
+        );
+        await this.outboxRepository.save({
+          aggregateType: SystemContributionRecordCreatedEvent.AGGREGATE_TYPE,
+          aggregateId: savedRecord.id.toString(),
+          eventType: SystemContributionRecordCreatedEvent.EVENT_TYPE,
+          payload: recordEvent.toPayload(),
+        });
+      }
+
       // 发布 HEADQUARTERS 账户同步事件
       const headquartersAccount = await this.systemAccountRepository.findByTypeAndRegion('HEADQUARTERS', null);
       if (headquartersAccount) {