diff --git a/app/Business/UpstreamBusinessInformation.php b/app/Business/UpstreamBusinessInformation.php
index c52eb352..3cdf2f74 100644
--- a/app/Business/UpstreamBusinessInformation.php
+++ b/app/Business/UpstreamBusinessInformation.php
@@ -296,6 +296,12 @@ SQL);
         }
         unset($row);
 
+        // 所有主体该月收入均为空时，该月份列在页面上默认隐藏；「筛选字段」中仍保留勾选项，可手动选出来。
+        request()->attributes->set(
+            'subject-operating-report.default_hidden_columns',
+            $this->subjectReportColumnsWithoutData($rows),
+        );
+
         $rows = array_values(array_filter($rows, fn (array $row): bool => $this->subjectMatchesFilters($row, $filters)));
         $this->sortSubjectRows($rows, $filters);
         $offset = ($page - 1) * $perPage;
@@ -304,6 +310,34 @@ SQL);
         return ['data' => $pageRows, 'total' => count($rows)];
     }
 
+    /**
+     * 没有数据的月份列：全部主体该月收入都为空（null/空字符串）时才视为没有数据。
+     * 金额为 0 的月份代表当月有账单，不隐藏。
+     *
+     * @param array<int,array<string,mixed>> $rows
+     * @return array<int,string>
+     */
+    private function subjectReportColumnsWithoutData(array $rows): array
+    {
+        $columns = [];
+
+        for ($month = 1; $month <= 12; $month++) {
+            $key = sprintf('income_%02d', $month);
+            foreach ($rows as $row) {
+                $value = $row[$key] ?? null;
+                if ($value === null || $value === '') {
+                    continue;
+                }
+
+                continue 2;
+            }
+
+            $columns[] = $key;
+        }
+
+        return $columns;
+    }
+
     /** @param array<string,mixed> $row @param array<string,string> $filters */
     private function subjectMatchesFilters(array $row, array $filters): bool
     {
diff --git a/resources/views/business/pages/partials/directory-table.blade.php b/resources/views/business/pages/partials/directory-table.blade.php
index 8c35e150..97b46b10 100644
--- a/resources/views/business/pages/partials/directory-table.blade.php
+++ b/resources/views/business/pages/partials/directory-table.blade.php
@@ -1125,7 +1125,15 @@
                 array_filter(explode(',', (string) request('columns', ''))),
                 $directoryColumnNames,
             ));
-            $visibleDirectoryColumns = request()->has('columns') ? $requestedDirectoryColumns : $directoryColumnNames;
+            // 主体维度经营报表：没有数据的月份列默认隐藏，仍保留在「筛选字段」中供手动勾选显示。
+            $directoryDefaultColumns = $directoryColumnNames;
+            if ($directoryPageKey === 'company-management/subject-operating-report') {
+                $directoryDefaultColumns = array_values(array_diff(
+                    $directoryColumnNames,
+                    (array) request()->attributes->get('subject-operating-report.default_hidden_columns', []),
+                ));
+            }
+            $visibleDirectoryColumns = request()->has('columns') ? $requestedDirectoryColumns : $directoryDefaultColumns;
             $directoryQueryFormId = 'directory-query-form-' . ($page['slug'] ?? 'page');
         @endphp
         @if ($directoryUsesFieldQuery)
@@ -1251,7 +1259,7 @@
                 @endif
                 <div class="directory-query-actions">
                     <details class="directory-query-picker" data-directory-query-picker>
-                        <summary>筛选字段</summary>
+                        <summary>筛选字段{{ count($visibleDirectoryColumns) < count($directoryFields) ? ' ' . count($visibleDirectoryColumns) . '/' . count($directoryFields) : '' }}</summary>
                         <div class="directory-query-picker__panel" role="group" aria-label="勾选展示字段">
                             <span class="directory-query-picker__hint">勾选需要显示的表头，可重复调整。</span>
                             @foreach ($directoryFields as $field)
diff --git a/resources/views/business/pages/partials/finance-table-interactions.blade.php b/resources/views/business/pages/partials/finance-table-interactions.blade.php
index 580b6e21..d9ef417f 100644
--- a/resources/views/business/pages/partials/finance-table-interactions.blade.php
+++ b/resources/views/business/pages/partials/finance-table-interactions.blade.php
@@ -530,8 +530,10 @@
                 label.draggable = true;
                 const key = header.dataset.financeColumnKey;
                 const fixed = Boolean(header.dataset.financeFixed);
+                // 服务端按业务规则默认隐藏的列（如无数据的月份）保持取消勾选，可在这里手动选出来。
+                const visible = fixed || !header.classList.contains('is-column-hidden');
                 label.dataset.financeOptionKey = key;
-                label.innerHTML = `<input type="checkbox" value="${key.replaceAll('"', '&quot;')}" data-finance-field-check ${fixed ? 'checked disabled' : 'checked'}><span>${header.textContent.trim() || '未命名字段'}</span>`;
+                label.innerHTML = `<input type="checkbox" value="${key.replaceAll('"', '&quot;')}" data-finance-field-check ${fixed ? 'checked disabled' : (visible ? 'checked' : '')}><span>${header.textContent.trim() || '未命名字段'}</span>`;
                 panel.appendChild(label);
             });
             const actions = document.createElement('div');
diff --git a/tests/Feature/Business/PrototypePageTest.php b/tests/Feature/Business/PrototypePageTest.php
index 4e2abd1d..7c250929 100644
--- a/tests/Feature/Business/PrototypePageTest.php
+++ b/tests/Feature/Business/PrototypePageTest.php
@@ -142,4 +142,60 @@ class PrototypePageTest extends FeatureTestCase
             ->assertOk()
             ->assertSeeTextInOrder(['最近12个月累计收入', '1月收入', '12月收入']);
     }
+
+    public function testSubjectOperatingReportHidesMonthsWithoutDataAndKeepsThemSelectable(): void
+    {
+        $service = Mockery::mock(UpstreamBusinessInformation::class);
+        $service->shouldReceive('paginate')->with('company-management', 'subject-operating-report', 50)
+            ->andReturnUsing(function (): LengthAwarePaginator {
+                request()->attributes->set(
+                    'subject-operating-report.default_hidden_columns',
+                    ['income_01', 'income_02'],
+                );
+
+                return new LengthAwarePaginator([(object) [
+                    'entity' => '测试主体',
+                    'city' => '常州市',
+                    'company_type' => '有限公司',
+                    'rolling_12m_income' => 100,
+                    'income_01' => null,
+                    'income_02' => null,
+                    'income_03' => 50,
+                    'can_change_entity' => null,
+                    'plan' => null,
+                    'new_entity' => null,
+                ]], 1, 50, 1, ['path' => '/']);
+            });
+        $this->app->instance(UpstreamBusinessInformation::class, $service);
+
+        $response = $this->loginAs()->get(route('business.pages.show', [
+            'section' => 'company-management',
+            'page' => 'subject-operating-report',
+        ]));
+
+        $response->assertOk();
+        $html = $response->getContent();
+
+        // 没有数据的月份默认隐藏，但表头和「筛选字段」勾选项仍在页面中。
+        $this->assertMatchesRegularExpression('/data-column-key="income_01"[^>]*is-column-hidden/', $html);
+        $this->assertMatchesRegularExpression('/data-column-key="income_02"[^>]*is-column-hidden/', $html);
+        $this->assertDoesNotMatchRegularExpression('/data-column-key="income_03"[^>]*is-column-hidden/', $html);
+        $this->assertStringContainsString('value="income_01" data-directory-query-column', $html);
+        $this->assertStringNotContainsString('value="income_01" data-directory-query-column checked', $html);
+        $this->assertStringContainsString('value="income_03" data-directory-query-column checked', $html);
+        $this->assertStringContainsString('筛选字段 17/19', $html);
+
+        // 手动勾选（columns 参数）后，对应月份列恢复显示。
+        $restored = $this->get(route('business.pages.show', [
+            'section' => 'company-management',
+            'page' => 'subject-operating-report',
+            'columns' => 'city,entity,company_type,rolling_12m_income,income_01,income_03',
+        ]));
+
+        $restored->assertOk();
+        $restoredHtml = $restored->getContent();
+        $this->assertDoesNotMatchRegularExpression('/data-column-key="income_01"[^>]*is-column-hidden/', $restoredHtml);
+        $this->assertDoesNotMatchRegularExpression('/data-column-key="income_03"[^>]*is-column-hidden/', $restoredHtml);
+        $this->assertMatchesRegularExpression('/data-column-key="income_04"[^>]*is-column-hidden/', $restoredHtml);
+    }
 }
diff --git a/tests/Unit/EcommerceFinance/UpstreamBusinessInformationTest.php b/tests/Unit/EcommerceFinance/UpstreamBusinessInformationTest.php
index 51297f25..dc98b0fa 100644
--- a/tests/Unit/EcommerceFinance/UpstreamBusinessInformationTest.php
+++ b/tests/Unit/EcommerceFinance/UpstreamBusinessInformationTest.php
@@ -7,6 +7,8 @@ use Closure;
 use Mockery;
 use Modules\EcommerceFinance\Repositories\BusinessInformationMirrorRepository;
 use Modules\EcommerceFinance\Repositories\InstallationDetailMirrorRepository;
+use Modules\EcommerceFinance\Repositories\StoreAccountMirrorRepository;
+use Modules\EcommerceFinance\Repositories\StoreReportRepository;
 use Modules\EcommerceFinance\Services\UpstreamQueryCache;
 use Modules\EcommerceFinance\Services\UpstreamQueryCacheFactory;
 use Tests\TestCase;
@@ -123,6 +125,54 @@ class UpstreamBusinessInformationTest extends TestCase
             ->paginate('store-management', 'basic-information');
     }
 
+    public function test_subject_operating_report_hides_income_months_without_data_by_default(): void
+    {
+        $mirror = Mockery::mock(BusinessInformationMirrorRepository::class);
+        $mirror->shouldReceive('ready')->with('store-information.read')->andReturnTrue();
+        $mirror->shouldReceive('allStores')->andReturn([['erp_store_name' => '测试店铺']]);
+        $mirror->shouldReceive('ready')->with('company-information.read')->andReturnTrue();
+        $mirror->shouldReceive('companiesByNames')->andReturn([]);
+
+        $storeReports = Mockery::mock(StoreReportRepository::class);
+        $storeReports->shouldReceive('rows')->andReturn([[
+            'entity' => '测试主体',
+            'company_type' => '店铺-普通公司',
+            'rolling_12m_income' => 188.5,
+            'income_01' => null,
+            'income_02' => 88.5,
+            'income_03' => 0.0,
+            'income_04' => null,
+            'income_05' => null,
+            'income_06' => null,
+            'income_07' => null,
+            'income_08' => null,
+            'income_09' => null,
+            'income_10' => null,
+            'income_11' => null,
+            'income_12' => null,
+        ]]);
+        $storeAccounts = Mockery::mock(StoreAccountMirrorRepository::class);
+        $storeAccounts->shouldReceive('ownershipByStoreName')->andReturn([]);
+
+        $information = new UpstreamBusinessInformation(
+            Mockery::mock(UpstreamQueryCacheFactory::class),
+            $mirror,
+            Mockery::mock(InstallationDetailMirrorRepository::class),
+            $storeReports,
+            $storeAccounts,
+        );
+
+        $paginator = $information->paginate('company-management', 'subject-operating-report', 50);
+
+        // income_02 有金额、income_03 为 0 都算有数据，其余空月份默认隐藏。
+        $this->assertSame(
+            ['income_01', 'income_04', 'income_05', 'income_06', 'income_07', 'income_08', 'income_09', 'income_10', 'income_11', 'income_12'],
+            $this->app['request']->attributes->get('subject-operating-report.default_hidden_columns'),
+        );
+        $this->assertSame(1, $paginator->total());
+        $this->assertSame('测试主体', $paginator->items()[0]->entity);
+    }
+
     public static function businessInformationPages(): array
     {
         return [