diff --git a/app/Http/Controllers/Business/FinanceLedger.php b/app/Http/Controllers/Business/FinanceLedger.php
index 0c877320..a328b41f 100644
--- a/app/Http/Controllers/Business/FinanceLedger.php
+++ b/app/Http/Controllers/Business/FinanceLedger.php
@@ -3,6 +3,7 @@
 namespace App\Http\Controllers\Business;
 
 use App\Utilities\FinanceLedgerAccountStatus;
+use App\Utilities\FinanceLedgerAccountShouldKeep;
 use App\Utilities\FinanceLedgerAccountType;
 use App\Utilities\FinanceLedgerAccess;
 use Illuminate\Http\JsonResponse;
@@ -176,6 +177,84 @@ class FinanceLedger extends Controller
         ], 200, ['Cache-Control' => 'private, no-store']);
     }
 
+    public function updateAccountPlan(Request $request): JsonResponse
+    {
+        abort_unless(FinanceLedgerAccess::canEditAccountStatus(user()), 403, '只有财务台账管理员可以修改公司规划。');
+
+        $data = $request->validate([
+            'account_short' => ['required', 'string', 'max:100'],
+            'company_plan' => ['nullable', 'string', 'max:50'],
+        ]);
+        $accountShort = trim((string) $data['account_short']);
+        $plan = trim((string) ($data['company_plan'] ?? ''));
+        if ($accountShort === '') {
+            abort(422, '账户简称不能为空。');
+        }
+
+        $connection = DB::connection((string) config('upstream_mirrors.connection', 'business_mirror'));
+        abort_unless(
+            $connection->table('fin_accounts')->where('account_short', $accountShort)->exists(),
+            422,
+            '账户简称不存在，请刷新账户总表后重试。',
+        );
+        $allowedPlans = $connection->table('fin_accounts')
+            ->whereNotNull('company_plan')
+            ->where('company_plan', '<>', '')
+            ->distinct()
+            ->pluck('company_plan')
+            ->map(static fn (mixed $value): string => trim((string) $value))
+            ->filter()
+            ->values()
+            ->all();
+        abort_unless($plan === '' || in_array($plan, $allowedPlans, true), 422, '请选择现有公司规划。');
+
+        $connection->table('fin_accounts')->where('account_short', $accountShort)->update([
+            'company_plan' => $plan !== '' ? $plan : null,
+            'updated_at' => now(),
+        ]);
+
+        return response()->json([
+            'ok' => true,
+            'account_short' => $accountShort,
+            'company_plan' => $plan,
+            'label' => $plan !== '' ? $plan : '未填写',
+        ], 200, ['Cache-Control' => 'private, no-store']);
+    }
+
+    public function updateAccountKeep(Request $request): JsonResponse
+    {
+        abort_unless(FinanceLedgerAccess::canEditAccountStatus(user()), 403, '只有财务台账管理员可以修改账户是否保留。');
+
+        $data = $request->validate([
+            'account_short' => ['required', 'string', 'max:100'],
+            'account_should_keep' => ['nullable', 'string', Rule::in(FinanceLedgerAccountShouldKeep::OPTIONS)],
+        ]);
+        $accountShort = trim((string) $data['account_short']);
+        $keep = FinanceLedgerAccountShouldKeep::normalize((string) ($data['account_should_keep'] ?? ''));
+        if ($accountShort === '') {
+            abort(422, '账户简称不能为空。');
+        }
+
+        $connection = DB::connection((string) config('upstream_mirrors.connection', 'business_mirror'));
+        abort_unless(
+            $connection->table('fin_accounts')->where('account_short', $accountShort)->exists(),
+            422,
+            '账户简称不存在，请刷新账户总表后重试。',
+        );
+
+        $connection->table('fin_accounts')->where('account_short', $accountShort)->update([
+            'account_should_keep' => $keep !== '' ? $keep : null,
+            'updated_at' => now(),
+        ]);
+
+        return response()->json([
+            'ok' => true,
+            'account_short' => $accountShort,
+            'account_should_keep' => $keep,
+            'label' => $keep !== '' ? $keep : '未填写',
+        ], 200, ['Cache-Control' => 'private, no-store']);
+    }
+
     public function previewShopMapping(FinanceLedgerShopMappingBulk $bulk): JsonResponse
     {
         abort_unless(FinanceLedgerAccess::canEditMapping(user()), 403, '只有财务台账管理员可以批量修改账户映射。');
diff --git a/modules/EcommerceFinance/View/FinanceLedgerPageData.php b/modules/EcommerceFinance/View/FinanceLedgerPageData.php
index 1d5a9951..f76310ef 100644
--- a/modules/EcommerceFinance/View/FinanceLedgerPageData.php
+++ b/modules/EcommerceFinance/View/FinanceLedgerPageData.php
@@ -59,6 +59,8 @@ class FinanceLedgerPageData
             'ledgerAccountOptions' => $this->accountOptions(),
             'ledgerAccountFilterOptions' => $this->accountFilterOptions(),
             'ledgerAccountStatusOptions' => FinanceLedgerAccountStatus::OPTIONS,
+            'ledgerAccountPlanOptions' => $this->accountPlanOptions(),
+            'ledgerAccountKeepOptions' => FinanceLedgerAccountShouldKeep::OPTIONS,
             'ledgerCanEditMapping' => FinanceLedgerAccess::canEditMapping(user()),
             'ledgerCanEditAccountStatus' => FinanceLedgerAccess::canEditAccountStatus(user()),
             'ledgerCanEditAccountType' => FinanceLedgerAccess::canEditAccountType(user()),
@@ -376,6 +378,21 @@ class FinanceLedgerPageData
         ];
     }
 
+    private function accountPlanOptions(): array
+    {
+        return $this->db()->table('fin_accounts')
+            ->whereNotNull('company_plan')
+            ->where('company_plan', '<>', '')
+            ->distinct()
+            ->orderBy('company_plan')
+            ->pluck('company_plan')
+            ->map(static fn (mixed $value): string => trim((string) $value))
+            ->filter()
+            ->unique()
+            ->values()
+            ->all();
+    }
+
     private function db()
     {
         return DB::connection((string) config('upstream_mirrors.connection', 'business_mirror'));
diff --git a/resources/views/business/pages/financial-ledger/ledger.blade.php b/resources/views/business/pages/financial-ledger/ledger.blade.php
index df2880b3..ced7755e 100644
--- a/resources/views/business/pages/financial-ledger/ledger.blade.php
+++ b/resources/views/business/pages/financial-ledger/ledger.blade.php
@@ -9,6 +9,8 @@
     $accountStatusOptions = $ledgerAccountStatusOptions ?? \App\Utilities\FinanceLedgerAccountStatus::OPTIONS;
     $accountFilterOptions = $ledgerAccountFilterOptions ?? ['regions' => [], 'types' => []];
     $accountTypeOptions = $accountFilterOptions['types'] ?? [];
+    $accountPlanOptions = $ledgerAccountPlanOptions ?? [];
+    $accountKeepOptions = $ledgerAccountKeepOptions ?? \App\Utilities\FinanceLedgerAccountShouldKeep::OPTIONS;
     $activeAccountFilterCount = count(array_filter([
         request('accounts_q'),
         request('accounts_short'),
@@ -133,6 +135,8 @@
         .ledger-inline-select { display:block; height:1.75rem; margin:0 auto; padding:0 .1rem; border:1px solid var(--vip-border, #D8D2C7); border-radius:.4rem; background:#fff; color:var(--vip-content-ink, #171717); font:inherit; font-size:.68rem; font-weight:600; text-align:center; text-align-last:center; cursor:pointer; }
         .ledger-status-select { width:4.15rem; min-width:4.15rem; }
         .ledger-type-select { width:5.2rem; min-width:5.2rem; }
+        .ledger-plan-select { width:6.5rem; min-width:6.5rem; }
+        .ledger-keep-select { width:4.8rem; min-width:4.8rem; }
         .ledger-inline-select:focus { border-color:var(--vip-content-accent-dark, #856632); outline:none; box-shadow:0 0 0 3px rgba(133,102,50,.16); }
         .ledger-inline-select[data-status="normal"] { border-color:rgba(83,121,62,.38); background:#f3f7ee; color:var(--vip-success, #53793E); }
         .ledger-inline-select[data-status="online_banking_abnormal"] { border-color:rgba(184,0,0,.34); background:#fff5f5; color:var(--vip-danger, #B80000); }
@@ -247,7 +251,29 @@
                             @endif
                         </td>
                         <td>{{ $row->region }}</td><td>{{ $row->account_no }}</td><td>{{ $row->bank_name }}</td><td>{{ $row->bank_city_branch }}</td>
-                        <td>{{ $row->company_plan }}</td><td class="ledger-keep-column" data-account-short="{{ $row->account_short }}" data-account-should-keep="{{ $row->account_should_keep }}">{{ $row->account_should_keep }}</td><td>{{ $row->account_last4 }}</td><td>{{ $row->single_limit }}</td><td>{{ $row->daily_limit }}</td><td>{{ $row->monthly_limit }}</td><td>{{ $row->yearly_limit }}</td><td class="num">{{ $money($row->current_balance) }}</td><td class="num">{{ $money($row->blocked_amount) }}</td><td class="num">{{ $money($row->daily_available) }}</td><td class="num">{{ $row->clearing_days !== null ? number_format((float) $row->clearing_days, 2) : '' }}</td><td>{{ $row->raise_target }}</td><td>{{ $row->raise_status }}</td><td>{{ $row->raise_actions }}</td><td>{{ $row->done_actions }}</td><td>{{ $row->next_action }}</td><td>{{ $row->remark }}</td><td>{{ $row->owner }}</td>
+                        <td>
+                            <span class="ledger-account-readonly" data-account-edit-display data-account-plan-display>{{ $row->company_plan ?: '未填写' }}</span>
+                            @if ($canEditAccountStatus)
+                                <select class="ledger-inline-select ledger-plan-select ledger-account-editor" data-account-editor data-account-plan data-account-short="{{ $row->account_short }}" data-url="{{ route('business.financial-ledger.accounts.plan') }}" aria-label="账户 {{ $row->account_short }} 公司规划" disabled>
+                                    <option value="" @selected(($row->company_plan ?? '') === '')>未填写</option>
+                                    @foreach ($accountPlanOptions as $planOption)
+                                        <option value="{{ $planOption }}" @selected($row->company_plan === $planOption)>{{ $planOption }}</option>
+                                    @endforeach
+                                </select>
+                            @endif
+                        </td>
+                        <td class="ledger-keep-column" data-account-short="{{ $row->account_short }}" data-account-should-keep="{{ $row->account_should_keep }}">
+                            <span class="ledger-account-readonly" data-account-edit-display data-account-keep-display>{{ $row->account_should_keep ?: '未填写' }}</span>
+                            @if ($canEditAccountStatus)
+                                <select class="ledger-inline-select ledger-keep-select ledger-account-editor" data-account-editor data-account-keep data-account-short="{{ $row->account_short }}" data-url="{{ route('business.financial-ledger.accounts.keep') }}" aria-label="账户 {{ $row->account_short }} 是否保留" disabled>
+                                    <option value="" @selected(($row->account_should_keep ?? '') === '')>未填写</option>
+                                    @foreach ($accountKeepOptions as $keepOption)
+                                        <option value="{{ $keepOption }}" @selected($row->account_should_keep === $keepOption)>{{ $keepOption }}</option>
+                                    @endforeach
+                                </select>
+                            @endif
+                        </td>
+                        <td>{{ $row->account_last4 }}</td><td>{{ $row->single_limit }}</td><td>{{ $row->daily_limit }}</td><td>{{ $row->monthly_limit }}</td><td>{{ $row->yearly_limit }}</td><td class="num">{{ $money($row->current_balance) }}</td><td class="num">{{ $money($row->blocked_amount) }}</td><td class="num">{{ $money($row->daily_available) }}</td><td class="num">{{ $row->clearing_days !== null ? number_format((float) $row->clearing_days, 2) : '' }}</td><td>{{ $row->raise_target }}</td><td>{{ $row->raise_status }}</td><td>{{ $row->raise_actions }}</td><td>{{ $row->done_actions }}</td><td>{{ $row->next_action }}</td><td>{{ $row->remark }}</td><td>{{ $row->owner }}</td>
                     </tr>
                 @empty
                     <tr><td colspan="26"><div class="ledger-empty">没有匹配的账户数据。</div></td></tr>
@@ -787,6 +813,9 @@
                             display.textContent = payload.label || (value || '未填写');
                             if (field === 'status') display.dataset.status = value;
                         }
+                        if (field === 'account_should_keep') {
+                            item.closest('td')?.setAttribute('data-account-should-keep', value);
+                        }
                     });
                     notify(successLabel + '：' + (payload.label || ''));
                 } catch (error) {
@@ -802,6 +831,8 @@
     };
     bindInlineAccountSelect('[data-account-status]', 'status', '账户状态已保存');
     bindInlineAccountSelect('[data-account-type]', 'account_type', '账户类型已保存');
+    bindInlineAccountSelect('[data-account-plan]', 'company_plan', '公司规划已保存');
+    bindInlineAccountSelect('[data-account-keep]', 'account_should_keep', '账户是否保留已保存');
     applyAccountEditMode(accountEditToggle?.checked === true);
 
     let accountPageRequest = null;
@@ -864,6 +895,8 @@
                     }
                     bindInlineAccountSelect('[data-account-status]', 'status', '账户状态已保存');
                     bindInlineAccountSelect('[data-account-type]', 'account_type', '账户类型已保存');
+                    bindInlineAccountSelect('[data-account-plan]', 'company_plan', '公司规划已保存');
+                    bindInlineAccountSelect('[data-account-keep]', 'account_should_keep', '账户是否保留已保存');
                     applyAccountEditMode(accountEditToggle?.checked === true);
                     applyAccountColumnLayout();
                     bindAccountPagination();
diff --git a/routes/admin.php b/routes/admin.php
index e21de198..34d6f88e 100644
--- a/routes/admin.php
+++ b/routes/admin.php
@@ -669,6 +669,14 @@ Route::post('workspace/financial-ledger/accounts/type', [\App\Http\Controllers\B
     ->middleware('business.page:financial-operations,ledger')
     ->name('business.financial-ledger.accounts.type');
 
+Route::post('workspace/financial-ledger/accounts/plan', [\App\Http\Controllers\Business\FinanceLedger::class, 'updateAccountPlan'])
+    ->middleware('business.page:financial-operations,ledger')
+    ->name('business.financial-ledger.accounts.plan');
+
+Route::post('workspace/financial-ledger/accounts/keep', [\App\Http\Controllers\Business\FinanceLedger::class, 'updateAccountKeep'])
+    ->middleware('business.page:financial-operations,ledger')
+    ->name('business.financial-ledger.accounts.keep');
+
 Route::get('workspace/financial-ledger/accounts/template', [\App\Http\Controllers\Business\FinanceLedger::class, 'downloadAccountTemplate'])
     ->middleware('business.page:financial-operations,ledger')
     ->name('business.financial-ledger.accounts.template');
diff --git a/tests/Feature/Business/FinanceLedgerAccountStatusTest.php b/tests/Feature/Business/FinanceLedgerAccountStatusTest.php
index 3111d229..99959389 100644
--- a/tests/Feature/Business/FinanceLedgerAccountStatusTest.php
+++ b/tests/Feature/Business/FinanceLedgerAccountStatusTest.php
@@ -49,6 +49,20 @@ class FinanceLedgerAccountStatusTest extends FeatureTestCase
         ]);
     }
 
+    private function planUrl(): string
+    {
+        return route('business.financial-ledger.accounts.plan', [
+            'company_id' => $this->company->id,
+        ]);
+    }
+
+    private function keepUrl(): string
+    {
+        return route('business.financial-ledger.accounts.keep', [
+            'company_id' => $this->company->id,
+        ]);
+    }
+
     public function test_account_table_renders_status_selector_with_four_options(): void
     {
         $this->loginAs()->get($this->pageUrl())
@@ -64,6 +78,10 @@ class FinanceLedgerAccountStatusTest extends FeatureTestCase
             ->assertSee('name="accounts_region"', false)
             ->assertSee('name="accounts_type"', false)
             ->assertSee('data-account-type', false)
+            ->assertSee('data-account-plan', false)
+            ->assertSee('data-account-keep', false)
+            ->assertSee('data-account-plan-display', false)
+            ->assertSee('data-account-keep-display', false)
             ->assertSee('ledger-type-select', false)
             ->assertSee('data-mapping-bulk', false)
             ->assertSee('导出录入模板')
@@ -303,6 +321,41 @@ class FinanceLedgerAccountStatusTest extends FeatureTestCase
             ->assertSee('value="normal" selected', false);
     }
 
+    public function test_company_plan_and_account_keep_can_be_updated(): void
+    {
+        DB::connection('business_mirror')->table('fin_accounts')->insert([
+            'company_name' => '规划选项公司',
+            'account_short' => '规划选项账户',
+            'company_plan' => '待注销',
+        ]);
+
+        $this->loginAs()->postJson($this->planUrl(), [
+            'account_short' => '测试账户',
+            'company_plan' => '待注销',
+        ])->assertOk()->assertJsonPath('label', '待注销');
+
+        $this->loginAs()->postJson($this->keepUrl(), [
+            'account_short' => '测试账户',
+            'account_should_keep' => '否',
+        ])->assertOk()->assertJsonPath('label', '否');
+
+        $this->assertDatabaseHas('fin_accounts', [
+            'account_short' => '测试账户',
+            'company_plan' => '待注销',
+            'account_should_keep' => '否',
+        ], 'business_mirror');
+
+        $this->withExceptionHandling()->loginAs()->postJson($this->planUrl(), [
+            'account_short' => '测试账户',
+            'company_plan' => '不存在的规划',
+        ])->assertUnprocessable()->assertJsonPath('message', '请选择现有公司规划。');
+
+        $this->withExceptionHandling()->loginAs()->postJson($this->keepUrl(), [
+            'account_short' => '测试账户',
+            'account_should_keep' => '可能',
+        ])->assertUnprocessable()->assertJsonValidationErrors('account_should_keep');
+    }
+
     public function test_invalid_status_or_account_is_rejected(): void
     {
         $this->withExceptionHandling()->loginAs()->postJson($this->statusUrl(), [
@@ -344,6 +397,14 @@ class FinanceLedgerAccountStatusTest extends FeatureTestCase
             'account_short' => '测试账户',
             'status' => 'limited',
         ])->assertForbidden();
+        $this->withExceptionHandling()->loginAs($viewer)->postJson($this->planUrl(), [
+            'account_short' => '测试账户',
+            'company_plan' => '保留',
+        ])->assertForbidden();
+        $this->withExceptionHandling()->loginAs($viewer)->postJson($this->keepUrl(), [
+            'account_short' => '测试账户',
+            'account_should_keep' => '否',
+        ])->assertForbidden();
 
         $this->assertDatabaseCount('fin_account_statuses', 0, 'business_mirror');
     }