diff --git a/backend/src/controllers/exportController.ts b/backend/src/controllers/exportController.ts
index 3b22aca..6a2dd24 100644
--- a/backend/src/controllers/exportController.ts
+++ b/backend/src/controllers/exportController.ts
@@ -2,7 +2,10 @@ import { Request, Response } from 'express'
 import { Prisma } from '@prisma/client'
 import prisma from '../utils/prisma'
 import { sumSnapshotChildrenValue } from '../utils/assetValue'
-import { flattenEquipmentExportHierarchy } from '../utils/equipmentExportHierarchy'
+import {
+  flattenEquipmentExportHierarchy,
+  summarizeEquipmentExportHierarchy
+} from '../utils/equipmentExportHierarchy'
 import {
   buildEquipmentExportDescriptionRows,
   formatShanghaiExportFilenameTimestamp
@@ -266,20 +269,25 @@ export const exportEquipment = async (req: Request, res: Response) => {
     )
     const exportRows = flattenEquipmentExportHierarchy(equipments)
     const exportValues = calculateEquipmentExportValues(exportRows)
+    const exportGroups = summarizeEquipmentExportHierarchy(exportRows)
+    const exportValueByGroupCode = new Map(
+      exportRows
+        .map((row, index) => ({ row, values: exportValues[index] }))
+        .filter(({ row }) => row.asset_level !== '配件')
+        .map(({ row, values }) => [row.relationship_group_code, values] as const)
+    )
 
     const ExcelJS = loadExcelJS()
     const workbook = new ExcelJS.Workbook()
     workbook.created = exportedAt
     const worksheet = workbook.addWorksheet('资产列表')
-    worksheet.properties.outlineProperties = { summaryBelow: false, summaryRight: false }
+    worksheet.views = [{ state: 'frozen', ySplit: 1 }]
 
     worksheet.columns = [
-      { header: '关系组编码', key: 'relationship_group_code', width: 20 },
       { header: '资产层级', key: 'asset_level', width: 12 },
-      { header: '所属主资产编码', key: 'parent_equipment_code', width: 20 },
-      { header: '所属主资产名称', key: 'parent_equipment_name', width: 25 },
-      { header: '配件序号', key: 'accessory_sequence', width: 10 },
+      { header: '子资产数量', key: 'accessory_count', width: 12 },
       { header: '关系状态', key: 'relationship_status', width: 18 },
+      { header: '子资产明细', key: 'child_details', width: 80 },
       { header: '资产编码', key: 'equipment_code', width: 20 },
       { header: '资产名称', key: 'equipment_name', width: 25 },
       { header: '资产类型', key: 'equipment_type', width: 15 },
@@ -307,33 +315,30 @@ export const exportEquipment = async (req: Request, res: Response) => {
       worksheet.getColumn('display_total_value').number
     )
     currentValueHeader.note =
-      '仅主资产和独立资产填写，可安全求和；主资产当前价值已包含配件。配件自身价值请查看“本体价值”。'
+      '每个根资产只占一行，可安全求和；主资产当前价值已包含“子资产明细”中的全部配件。配件自身价值也列在明细文本中。'
     worksheet.getCell(1, worksheet.getColumn('own_total_value').number).note =
-      '每行资产自身价值，不包含所挂载配件；配件行请以此列查看价值。'
+      '根资产自身价值，不包含所挂载配件；配件本体价值逐项列在“子资产明细”中。'
     for (const columnKey of [
       'mounted_children_value',
       'borrowed_value',
       'available_value'
     ]) {
       worksheet.getCell(1, worksheet.getColumn(columnKey).number).note =
-        '仅主资产和独立资产填写，可直接求和；配件行留空以避免与主资产重复计算。'
+        '每个根资产只占一行，可直接求和；主资产金额已汇总其全部子资产。'
     }
 
-    exportRows.forEach((hierarchyRow, index) => {
-      const eq: any = hierarchyRow.equipment
-      const calculatedValues = exportValues[index]
+    exportGroups.forEach((group) => {
+      const eq: any = group.equipment
+      const calculatedValues = exportValueByGroupCode.get(group.relationship_group_code)
+      if (!calculatedValues) {
+        throw new Error(`资产导出金额缺失: ${group.relationship_group_code}`)
+      }
       const row = worksheet.addRow({
-        relationship_group_code: hierarchyRow.relationship_group_code,
-        asset_level: hierarchyRow.asset_level,
-        parent_equipment_code: hierarchyRow.parent_equipment_code || '',
-        parent_equipment_name: hierarchyRow.parent_equipment_name || '',
-        accessory_sequence: hierarchyRow.accessory_sequence || '',
+        asset_level: group.asset_level === '主资产' ? '父资产' : '独立资产',
+        accessory_count: group.child_count,
         relationship_status:
-          hierarchyRow.asset_level === '主资产'
-            ? `包含 ${hierarchyRow.group_accessory_count} 个配件`
-            : hierarchyRow.asset_level === '配件'
-              ? '已挂载'
-              : '无配件',
+          group.asset_level === '主资产' ? `包含 ${group.child_count} 个子资产` : '无子资产',
+        child_details: group.child_details,
         equipment_code: eq.equipment_code,
         equipment_name: eq.equipment_name,
         equipment_type: eq.assetType?.name || eq.equipment_type,
@@ -353,19 +358,30 @@ export const exportEquipment = async (req: Request, res: Response) => {
         supplier: eq.supplier || ''
       })
 
-      if (hierarchyRow.asset_level === '配件') {
-        row.outlineLevel = 1
-        row.getCell('equipment_name').alignment = {
-          ...row.getCell('equipment_name').alignment,
-          indent: 1
+      row.alignment = { vertical: 'top' }
+      row.getCell('child_details').alignment = {
+        ...row.getCell('child_details').alignment,
+        wrapText: true
+      }
+      row.height = group.child_count > 0
+        ? Math.min(24 + group.child_count * 15, 405)
+        : 24
+
+      if (group.asset_level === '主资产') {
+        for (const columnKey of ['asset_level', 'equipment_code', 'equipment_name']) {
+          row.getCell(columnKey).font = { bold: true }
         }
-      } else if (hierarchyRow.asset_level === '主资产') {
-        row.font = { bold: true }
         row.fill = {
           type: 'pattern',
           pattern: 'solid',
           fgColor: { argb: 'FFF3F6F8' }
         }
+      } else {
+        row.fill = {
+          type: 'pattern',
+          pattern: 'solid',
+          fgColor: { argb: 'FFFAFAFA' }
+        }
       }
     })
 
diff --git a/backend/src/utils/__tests__/equipmentExportHierarchy.test.ts b/backend/src/utils/__tests__/equipmentExportHierarchy.test.ts
index 7c11754..9a3b4b2 100644
--- a/backend/src/utils/__tests__/equipmentExportHierarchy.test.ts
+++ b/backend/src/utils/__tests__/equipmentExportHierarchy.test.ts
@@ -1,7 +1,10 @@
 import test from 'node:test'
 import assert from 'node:assert/strict'
 
-import { flattenEquipmentExportHierarchy } from '../equipmentExportHierarchy'
+import {
+  flattenEquipmentExportHierarchy,
+  summarizeEquipmentExportHierarchy
+} from '../equipmentExportHierarchy'
 
 test('flattenEquipmentExportHierarchy 应让父资产后紧跟配件，并保留独立资产', () => {
   const rows = flattenEquipmentExportHierarchy([
@@ -81,3 +84,59 @@ test('flattenEquipmentExportHierarchy 应递归展平孙级配件且保持深度
   assert.deepEqual(rows.map((row) => row.accessory_sequence), [null, 1, 2, 3])
   assert.deepEqual(rows.map((row) => row.group_accessory_count), [3, 3, 3, 3])
 })
+
+test('summarizeEquipmentExportHierarchy 应让每个根资产只占一行且子资产明细不跨组', () => {
+  const flattenedRows = flattenEquipmentExportHierarchy([
+    {
+      id: 2132,
+      equipment_code: 'JS-PC-2132',
+      equipment_name: '显示器',
+      children: [
+        {
+          id: 2133,
+          equipment_code: 'JS-PJ-2133',
+          equipment_name: 'CPU',
+          equipment_type: '处理器',
+          equipment_model: 'i7',
+          total_value: 1000
+        },
+        { id: 2134, equipment_code: 'JS-PJ-2134', equipment_name: '内存' },
+        { id: 2135, equipment_code: 'JS-PJ-2135', equipment_name: '硬盘' },
+        { id: 2136, equipment_code: 'JS-PJ-2136', equipment_name: '主板' }
+      ]
+    },
+    {
+      id: 2200,
+      equipment_code: 'JS-DY-2200',
+      equipment_name: '独立打印机',
+      children: []
+    },
+    {
+      id: 2300,
+      equipment_code: 'JS-PC-2300',
+      equipment_name: '办公主机',
+      children: [
+        { id: 2301, equipment_code: 'JS-PJ-2301', equipment_name: 'CPU' }
+      ]
+    }
+  ])
+  const groups = summarizeEquipmentExportHierarchy(flattenedRows)
+
+  assert.equal(groups.length, 3)
+  assert.equal(groups[0].equipment.equipment_code, 'JS-PC-2132')
+  assert.equal(groups[0].child_count, 4)
+  assert.match(groups[0].child_details, /1\. JS-PJ-2133｜CPU \/ 处理器｜型号：i7｜本体价值：1000\.00/)
+  assert.match(groups[0].child_details, /2\. JS-PJ-2134｜内存｜型号：-/)
+  assert.match(groups[0].child_details, /4\. JS-PJ-2136｜主板/)
+  assert.doesNotMatch(groups[0].child_details, /JS-DY-2200|JS-PC-2300|JS-PJ-2301/)
+
+  assert.equal(groups[1].equipment.equipment_code, 'JS-DY-2200')
+  assert.equal(groups[1].asset_level, '独立资产')
+  assert.equal(groups[1].child_count, 0)
+  assert.equal(groups[1].child_details, '无子资产')
+
+  assert.equal(groups[2].equipment.equipment_code, 'JS-PC-2300')
+  assert.equal(groups[2].child_count, 1)
+  assert.match(groups[2].child_details, /JS-PJ-2301/)
+  assert.doesNotMatch(groups[2].child_details, /JS-PJ-2133|JS-DY-2200/)
+})
diff --git a/backend/src/utils/__tests__/equipmentExportMetadata.test.ts b/backend/src/utils/__tests__/equipmentExportMetadata.test.ts
index 6a93844..6efa08d 100644
--- a/backend/src/utils/__tests__/equipmentExportMetadata.test.ts
+++ b/backend/src/utils/__tests__/equipmentExportMetadata.test.ts
@@ -23,5 +23,8 @@ test('导出说明应完整声明快照、当前关系、时效与金额口径',
   assert.match(descriptionByItem.get('关系口径') || '', /当前 parent_id \/ children/)
   assert.match(descriptionByItem.get('关系口径') || '', /不包含历史挂载/)
   assert.match(descriptionByItem.get('时效提醒') || '', /最新导出/)
+  assert.match(descriptionByItem.get('分组阅读') || '', /每个根资产只占一行/)
+  assert.match(descriptionByItem.get('分组阅读') || '', /子资产明细/)
+  assert.match(descriptionByItem.get('分组阅读') || '', /无子资产/)
   assert.match(descriptionByItem.get('金额口径') || '', /可安全求和/)
 })
diff --git a/backend/src/utils/equipmentExportHierarchy.ts b/backend/src/utils/equipmentExportHierarchy.ts
index 22bd442..292e7a2 100644
--- a/backend/src/utils/equipmentExportHierarchy.ts
+++ b/backend/src/utils/equipmentExportHierarchy.ts
@@ -4,11 +4,16 @@ export interface EquipmentExportHierarchyNode {
   id: number
   equipment_code: string
   equipment_name: string
+  equipment_type?: string | null
+  equipment_model?: string | null
   total_value?: unknown
   total_value_with_children?: unknown
   borrowed_value?: unknown
   available_value?: unknown
   status?: unknown
+  assetType?: {
+    name: string
+  } | null
   children?: EquipmentExportHierarchyNode[]
 }
 
@@ -24,6 +29,15 @@ export interface FlattenedEquipmentExportRow<
   group_accessory_count: number
 }
 
+export interface EquipmentExportGroupSummary {
+  equipment: EquipmentExportHierarchyNode
+  relationship_group_code: string
+  asset_level: Exclude<EquipmentExportHierarchyLevel, '配件'>
+  child_count: number
+  children: EquipmentExportHierarchyNode[]
+  child_details: string
+}
+
 const compareAccessories = (
   left: EquipmentExportHierarchyNode,
   right: EquipmentExportHierarchyNode
@@ -108,3 +122,55 @@ export const flattenEquipmentExportHierarchy = (
 
   return rows
 }
+
+const formatChildDetail = (child: EquipmentExportHierarchyNode, index: number) => {
+  const equipmentType = child.assetType?.name || child.equipment_type || '-'
+  const equipmentLabel = equipmentType === '-' || child.equipment_name.trim().toLocaleLowerCase() === equipmentType.trim().toLocaleLowerCase()
+    ? child.equipment_name
+    : `${child.equipment_name} / ${equipmentType}`
+  const equipmentModel = child.equipment_model || '-'
+  const ownTotalValue = Number(child.total_value || 0)
+  const safeOwnTotalValue = Number.isFinite(ownTotalValue) ? ownTotalValue : 0
+
+  return `${index + 1}. ${child.equipment_code}｜${equipmentLabel}｜型号：${equipmentModel}｜本体价值：${safeOwnTotalValue.toFixed(2)}`
+}
+
+export const summarizeEquipmentExportHierarchy = (
+  rows: FlattenedEquipmentExportRow[]
+): EquipmentExportGroupSummary[] => {
+  const groups: EquipmentExportGroupSummary[] = []
+  const groupByCode = new Map<string, EquipmentExportGroupSummary>()
+
+  for (const row of rows) {
+    if (row.asset_level === '配件') {
+      continue
+    }
+
+    const group: EquipmentExportGroupSummary = {
+      equipment: row.equipment,
+      relationship_group_code: row.relationship_group_code,
+      asset_level: row.asset_level,
+      child_count: 0,
+      children: [],
+      child_details: '无子资产'
+    }
+    groups.push(group)
+    groupByCode.set(row.relationship_group_code, group)
+  }
+
+  for (const row of rows) {
+    if (row.asset_level !== '配件') {
+      continue
+    }
+    groupByCode.get(row.relationship_group_code)?.children.push(row.equipment)
+  }
+
+  for (const group of groups) {
+    group.child_count = group.children.length
+    group.child_details = group.children.length > 0
+      ? group.children.map(formatChildDetail).join('\n')
+      : '无子资产'
+  }
+
+  return groups
+}
diff --git a/backend/src/utils/equipmentExportMetadata.ts b/backend/src/utils/equipmentExportMetadata.ts
index df054f1..1042440 100644
--- a/backend/src/utils/equipmentExportMetadata.ts
+++ b/backend/src/utils/equipmentExportMetadata.ts
@@ -61,6 +61,11 @@ export const buildEquipmentExportDescriptionRows = (exportedAt: Date) => [
     item: '时效提醒',
     description: '父子关系会随挂载、卸载而变化，请以系统最新导出为准。'
   },
+  {
+    item: '分组阅读',
+    description:
+      '每个根资产只占一行；有子资产时统一写入“子资产数量”和“子资产明细”，明细按编码稳定排序并逐行列出。独立资产明确显示“无子资产”。'
+  },
   {
     item: '金额口径',
     description: