diff --git a/frontend/admin-web/src/components/features/system-account-report/SystemAccountsTab.module.scss b/frontend/admin-web/src/components/features/system-account-report/SystemAccountsTab.module.scss
index 9250d34f..91bbf9cd 100644
--- a/frontend/admin-web/src/components/features/system-account-report/SystemAccountsTab.module.scss
+++ b/frontend/admin-web/src/components/features/system-account-report/SystemAccountsTab.module.scss
@@ -592,3 +592,49 @@
   font-size: 13px;
   color: #6b7280;
 }
+
+/* [2026-01-07] 新增：固定账户卡片底部样式 */
+.cardFooter {
+  margin-top: 12px;
+  padding-top: 12px;
+  border-top: 1px solid #e5e7eb;
+}
+
+.viewLedgerButton {
+  width: 100%;
+  padding: 8px 12px;
+  background-color: #f3f4f6;
+  color: #374151;
+  border: 1px solid #d1d5db;
+  border-radius: 6px;
+  cursor: pointer;
+  font-size: 13px;
+  transition: all 0.2s ease;
+
+  &:hover:not(:disabled) {
+    background-color: #e5e7eb;
+    border-color: #9ca3af;
+  }
+
+  &:disabled {
+    opacity: 0.6;
+    cursor: not-allowed;
+  }
+}
+
+.accountLedgerSection {
+  margin-top: 12px;
+  padding-top: 12px;
+  border-top: 1px solid #e5e7eb;
+  max-height: 400px;
+  overflow-y: auto;
+
+  .table {
+    font-size: 12px;
+
+    th,
+    td {
+      padding: 8px 10px;
+    }
+  }
+}
diff --git a/frontend/admin-web/src/components/features/system-account-report/SystemAccountsTab.tsx b/frontend/admin-web/src/components/features/system-account-report/SystemAccountsTab.tsx
index b9e8e916..a4463e24 100644
--- a/frontend/admin-web/src/components/features/system-account-report/SystemAccountsTab.tsx
+++ b/frontend/admin-web/src/components/features/system-account-report/SystemAccountsTab.tsx
@@ -296,6 +296,7 @@ export default function SystemAccountsTab() {
 /**
  * 固定系统账户区域
  * [2026-01-05] 更新：根据业务需求调整显示名称，USDT改为绿积分
+ * [2026-01-07] 更新：添加查看分类账明细按钮
  */
 function FixedAccountsSection({ data }: { data: SystemAccountReportResponse['fixedAccounts'] }) {
   // [2026-01-07] 更新：使用 SYSTEM_ACCOUNT_NAMES 映射获取正式名称
@@ -307,37 +308,136 @@ function FixedAccountsSection({ data }: { data: SystemAccountReportResponse['fix
     { key: 'platformFee', sequence: 'S0000000005', data: data.platformFee },
   ];
 
+  // [2026-01-07] 新增：展开状态管理和分类账数据
+  const [expandedAccount, setExpandedAccount] = useState<string | null>(null);
+  const [allLedgerData, setAllLedgerData] = useState<AllSystemAccountsLedgerResponse | null>(null);
+  const [ledgerLoading, setLedgerLoading] = useState(false);
+
+  // 加载所有固定账户的分类账明细
+  const loadAllLedger = useCallback(async () => {
+    if (allLedgerData) return; // 已加载过，不重复加载
+
+    setLedgerLoading(true);
+    try {
+      const response = await systemAccountReportService.getAllLedger({ pageSize: 50 });
+      if (response.data) {
+        setAllLedgerData(response.data);
+      }
+    } catch (err) {
+      console.error('Failed to load ledger data:', err);
+    } finally {
+      setLedgerLoading(false);
+    }
+  }, [allLedgerData]);
+
+  // 切换显示某个账户的明细
+  const handleToggleLedger = async (accountSequence: string) => {
+    if (expandedAccount === accountSequence) {
+      setExpandedAccount(null);
+      return;
+    }
+
+    // 如果还没有加载数据，先加载
+    if (!allLedgerData) {
+      await loadAllLedger();
+    }
+    setExpandedAccount(accountSequence);
+  };
+
+  // 获取指定账户的分类账数据
+  const getAccountLedger = (accountSequence: string): LedgerEntryDTO[] => {
+    if (!allLedgerData?.fixedAccountsLedger) return [];
+    const accountLedger = allLedgerData.fixedAccountsLedger.find(
+      (item) => item.accountSequence === accountSequence
+    );
+    return accountLedger?.ledger || [];
+  };
+
   return (
     <div className={styles.section}>
       <h3 className={styles.sectionTitle}>固定系统账户</h3>
       <div className={styles.cardGrid}>
-        {accounts.map(({ key, sequence, data: accountData }) => (
-          <div key={key} className={styles.accountCard}>
-            <div className={styles.cardHeader}>
-              <span className={styles.accountLabel}>{getAccountDisplayName(sequence)}</span>
+        {accounts.map(({ key, sequence, data: accountData }) => {
+          const isExpanded = expandedAccount === sequence;
+          const ledger = isExpanded ? getAccountLedger(sequence) : [];
+
+          return (
+            <div key={key} className={styles.accountCard}>
+              <div className={styles.cardHeader}>
+                <span className={styles.accountLabel}>{getAccountDisplayName(sequence)}</span>
+              </div>
+              <div className={styles.cardBody}>
+                <div className={styles.statRow}>
+                  <span className={styles.statLabel}>账户余额</span>
+                  <span className={styles.statValue}>
+                    {accountData ? formatAmount(accountData.usdtBalance) : '0.00'} 绿积分
+                  </span>
+                </div>
+                <div className={styles.statRow}>
+                  <span className={styles.statLabel}>累计收入</span>
+                  <span className={styles.statValue}>
+                    {accountData ? formatAmount(accountData.totalReceived) : '0.00'} 绿积分
+                  </span>
+                </div>
+                <div className={styles.statRow}>
+                  <span className={styles.statLabel}>累计转出</span>
+                  <span className={styles.statValue}>
+                    {accountData ? formatAmount(accountData.totalTransferred) : '0.00'} 绿积分
+                  </span>
+                </div>
+              </div>
+              {/* [2026-01-07] 新增：查看明细按钮 */}
+              <div className={styles.cardFooter}>
+                <button
+                  className={styles.viewLedgerButton}
+                  onClick={() => handleToggleLedger(sequence)}
+                  disabled={ledgerLoading}
+                >
+                  {ledgerLoading && !allLedgerData ? '加载中...' : isExpanded ? '收起明细' : '查看明细'}
+                </button>
+              </div>
+              {/* [2026-01-07] 新增：展开的分类账明细 */}
+              {isExpanded && (
+                <div className={styles.accountLedgerSection}>
+                  {ledger.length > 0 ? (
+                    <div className={styles.tableWrapper}>
+                      <table className={styles.table}>
+                        <thead>
+                          <tr>
+                            <th>时间</th>
+                            <th>类型</th>
+                            <th>金额</th>
+                            <th>余额</th>
+                            <th>备注</th>
+                          </tr>
+                        </thead>
+                        <tbody>
+                          {ledger.map((entry) => (
+                            <tr key={entry.id}>
+                              <td>{new Date(entry.createdAt).toLocaleString('zh-CN')}</td>
+                              <td>
+                                <span className={styles.entryTypeBadge}>
+                                  {ENTRY_TYPE_LABELS[entry.entryType] || entry.entryType}
+                                </span>
+                              </td>
+                              <td className={entry.amount >= 0 ? styles.amountPositive : styles.amountNegative}>
+                                {entry.amount >= 0 ? '+' : ''}{formatAmount(entry.amount)} {getAssetTypeLabel(entry.assetType)}
+                              </td>
+                              <td>{entry.balanceAfter !== null ? formatAmount(entry.balanceAfter) : '-'}</td>
+                              <td className={styles.memo}>{entry.memo || entry.allocationType || '-'}</td>
+                            </tr>
+                          ))}
+                        </tbody>
+                      </table>
+                    </div>
+                  ) : (
+                    <div className={styles.emptyLedger}>暂无流水记录</div>
+                  )}
+                </div>
+              )}
             </div>
-            <div className={styles.cardBody}>
-              <div className={styles.statRow}>
-                <span className={styles.statLabel}>账户余额</span>
-                <span className={styles.statValue}>
-                  {accountData ? formatAmount(accountData.usdtBalance) : '0.00'} 绿积分
-                </span>
-              </div>
-              <div className={styles.statRow}>
-                <span className={styles.statLabel}>累计收入</span>
-                <span className={styles.statValue}>
-                  {accountData ? formatAmount(accountData.totalReceived) : '0.00'} 绿积分
-                </span>
-              </div>
-              <div className={styles.statRow}>
-                <span className={styles.statLabel}>累计转出</span>
-                <span className={styles.statValue}>
-                  {accountData ? formatAmount(accountData.totalTransferred) : '0.00'} 绿积分
-                </span>
-              </div>
-            </div>
-          </div>
-        ))}
+          );
+        })}
       </div>
     </div>
   );