diff --git a/modules/EcommerceFinance/Services/UpstreamOdbcConnection.php b/modules/EcommerceFinance/Services/UpstreamOdbcConnection.php
index 923f1ecd..88b16bc0 100644
--- a/modules/EcommerceFinance/Services/UpstreamOdbcConnection.php
+++ b/modules/EcommerceFinance/Services/UpstreamOdbcConnection.php
@@ -176,12 +176,14 @@ PHP;
                     throw new ServiceUnavailableHttpException(60, '上游数据库配置不完整，请联系管理员。');
                 }
 
-                return new PDO(
+                $pdo = new PDO(
                     self::pdoDblibDsn($host, $port, $db, $tdsVersion),
                     $user,
                     $pass,
                     self::pdoOptions($queryTimeout),
                 );
+
+                return self::initializeSqlServerSession($pdo);
             }
 
             $dsn = self::odbcDsn(
@@ -197,7 +199,9 @@ PHP;
                 $applicationIntent,
             );
 
-            return new PDO($dsn, null, null, self::pdoOptions($queryTimeout));
+            return self::initializeSqlServerSession(
+                new PDO($dsn, null, null, self::pdoOptions($queryTimeout)),
+            );
         } catch (PDOException $exception) {
             Log::warning('上游数据库连接失败。', [
                 'source' => $source,
@@ -303,6 +307,20 @@ PHP;
         ];
     }
 
+    /**
+     * SQL Server 的跨库/异构只读视图要求这两个会话选项保持开启。
+     *
+     * 这里在连接创建后统一初始化，避免各 Repository 拼接 SET 多语句，
+     * 也继续让 UpstreamReadOnlyQuery 只接受单条 SELECT/WITH。
+     */
+    private static function initializeSqlServerSession(PDO $pdo): PDO
+    {
+        $pdo->exec('SET ANSI_NULLS ON');
+        $pdo->exec('SET ANSI_WARNINGS ON');
+
+        return $pdo;
+    }
+
     private static function encryptionAttributes(string $driver, string $mode): string
     {
         if (strcasecmp($driver, 'FreeTDS') === 0) {
diff --git a/tests/Unit/EcommerceFinance/UpstreamOdbcConnectionTest.php b/tests/Unit/EcommerceFinance/UpstreamOdbcConnectionTest.php
index f5ede1b4..d27a1aaa 100644
--- a/tests/Unit/EcommerceFinance/UpstreamOdbcConnectionTest.php
+++ b/tests/Unit/EcommerceFinance/UpstreamOdbcConnectionTest.php
@@ -3,6 +3,7 @@
 namespace Tests\Unit\EcommerceFinance;
 
 use Modules\EcommerceFinance\Services\UpstreamOdbcConnection;
+use PDO;
 use ReflectionMethod;
 use Tests\TestCase;
 
@@ -41,4 +42,33 @@ class UpstreamOdbcConnectionTest extends TestCase
         $this->assertFalse($jiansun);
         $this->assertFalse($method->invoke(null, 'operations_replica', 'FreeTDS', 'strict'));
     }
+
+    public function test_sql_server_connection_enables_required_ansi_session_options(): void
+    {
+        $pdo = new class extends PDO
+        {
+            /** @var array<int,string> */
+            public array $statements = [];
+
+            public function __construct()
+            {
+            }
+
+            public function exec(string $statement): int|false
+            {
+                $this->statements[] = $statement;
+
+                return 0;
+            }
+        };
+        $method = new ReflectionMethod(UpstreamOdbcConnection::class, 'initializeSqlServerSession');
+
+        $result = $method->invoke(null, $pdo);
+
+        $this->assertSame($pdo, $result);
+        $this->assertSame([
+            'SET ANSI_NULLS ON',
+            'SET ANSI_WARNINGS ON',
+        ], $pdo->statements);
+    }
 }