diff --git a/app/Http/Controllers/Admin/SiteSubscriptionController.php b/app/Http/Controllers/Admin/SiteSubscriptionController.php
index a373993..7e2aeea 100644
--- a/app/Http/Controllers/Admin/SiteSubscriptionController.php
+++ b/app/Http/Controllers/Admin/SiteSubscriptionController.php
@@ -45,6 +45,62 @@ class SiteSubscriptionController extends Controller
                 ->count(),
         ];
 
+        // 可治理摘要：订阅维度的回执/退款汇总（口径与平台订单列表一致：优先 summary，缺省回退 receipts）
+        $metaOrders = (clone $baseOrdersQuery)->get(['id', 'paid_amount', 'meta']);
+
+        $totalReceiptAmount = 0.0;
+        $receiptOrders = 0;
+        $noReceiptOrders = 0;
+
+        $totalRefundedAmount = 0.0;
+        $refundOrders = 0;
+        $noRefundOrders = 0;
+
+        foreach ($metaOrders as $o) {
+            $meta = $o->meta ?? [];
+
+            $receiptTotal = (float) (data_get($meta, 'payment_summary.total_amount') ?? 0);
+            if ($receiptTotal <= 0) {
+                $receipts = (array) (data_get($meta, 'payment_receipts', []) ?? []);
+                foreach ($receipts as $r) {
+                    $receiptTotal += (float) (data_get($r, 'amount') ?? 0);
+                }
+            }
+
+            if ($receiptTotal > 0) {
+                $receiptOrders++;
+                $totalReceiptAmount += $receiptTotal;
+            } else {
+                $noReceiptOrders++;
+            }
+
+            $refundTotal = (float) (data_get($meta, 'refund_summary.total_amount') ?? 0);
+            if ($refundTotal <= 0) {
+                $refunds = (array) (data_get($meta, 'refund_receipts', []) ?? []);
+                foreach ($refunds as $r) {
+                    $refundTotal += (float) (data_get($r, 'amount') ?? 0);
+                }
+            }
+
+            if ($refundTotal > 0) {
+                $refundOrders++;
+                $totalRefundedAmount += $refundTotal;
+            } else {
+                $noRefundOrders++;
+            }
+        }
+
+        $summaryStats = $summaryStats + [
+            'receipt_orders' => $receiptOrders,
+            'no_receipt_orders' => $noReceiptOrders,
+            'total_receipt_amount' => (float) $totalReceiptAmount,
+            'refund_orders' => $refundOrders,
+            'no_refund_orders' => $noRefundOrders,
+            'total_refunded_amount' => (float) $totalRefundedAmount,
+            // 对账差额：回执总额 - 已付总额（订阅维度）
+            'reconciliation_delta' => (float) ($totalReceiptAmount - (float) $metaOrders->sum('paid_amount')),
+        ];
+
         // 同步失败原因聚合（Top3）：订阅维度快速判断“常见失败原因”
         $failedReasonRows = (clone $baseOrdersQuery)
             ->whereRaw("JSON_EXTRACT(meta, '$.subscription_activation_error.message') IS NOT NULL")
diff --git a/resources/views/admin/site_subscriptions/show.blade.php b/resources/views/admin/site_subscriptions/show.blade.php
index 298aea2..eb82cbf 100644
--- a/resources/views/admin/site_subscriptions/show.blade.php
+++ b/resources/views/admin/site_subscriptions/show.blade.php
@@ -131,6 +131,35 @@
         <div class="muted muted-xs">无 activation 且无 error</div>
     </div>
 
+    <div class="card">
+        <h3>有回执订单 / 回执总额</h3>
+        <div class="num-md">
+            {{ $summaryStats['receipt_orders'] ?? 0 }}
+            / ¥{{ number_format((float) ($summaryStats['total_receipt_amount'] ?? 0), 2) }}
+        </div>
+        <div class="muted muted-xs">口径：payment_summary.total_amount 存在或 payment_receipts 有记录</div>
+    </div>
+
+    <div class="card">
+        <h3>有退款订单 / 退款总额</h3>
+        <div class="num-md">
+            {{ $summaryStats['refund_orders'] ?? 0 }}
+            / ¥{{ number_format((float) ($summaryStats['total_refunded_amount'] ?? 0), 2) }}
+        </div>
+        <div class="muted muted-xs">口径：refund_summary.total_amount 存在或 refund_receipts 有记录</div>
+    </div>
+
+    <div class="card">
+        <h3>对账差额（回执-已付）</h3>
+        @php $delta = (float) ($summaryStats['reconciliation_delta'] ?? 0); @endphp
+        <div class="num-md">¥{{ number_format($delta, 2) }}</div>
+        @if(abs($delta) >= 0.01)
+            <div class="muted muted-xs text-danger">提示：差额非 0，可能存在回执金额与订单已付金额不一致。</div>
+        @else
+            <div class="muted muted-xs">差额为 0（当前订阅维度）</div>
+        @endif
+    </div>
+
     <div class="card">
         <h3>失败原因Top3</h3>
         @php $failedReasonStats = $failedReasonStats ?? []; @endphp
diff --git a/tests/Feature/AdminSiteSubscriptionShowTest.php b/tests/Feature/AdminSiteSubscriptionShowTest.php
index d9f8446..89d3166 100644
--- a/tests/Feature/AdminSiteSubscriptionShowTest.php
+++ b/tests/Feature/AdminSiteSubscriptionShowTest.php
@@ -80,6 +80,21 @@ class AdminSiteSubscriptionShowTest extends TestCase
                     'synced_at' => now()->subDay()->toDateTimeString(),
                     'admin_id' => 1,
                 ],
+                // 订阅维度治理摘要：回执/退款汇总口径应可识别 summary
+                'payment_summary' => [
+                    'count' => 1,
+                    'total_amount' => 88,
+                    'last_at' => now()->subDay()->toDateTimeString(),
+                    'last_amount' => 88,
+                    'last_channel' => 'bank_transfer',
+                ],
+                'refund_summary' => [
+                    'count' => 1,
+                    'total_amount' => 10,
+                    'last_at' => now()->subHours(12)->toDateTimeString(),
+                    'last_amount' => 10,
+                    'last_channel' => 'bank_transfer',
+                ],
             ],
         ]);
 
@@ -91,6 +106,9 @@ class AdminSiteSubscriptionShowTest extends TestCase
             ->assertSee('可同步（已支付+已生效+未同步）')
             ->assertSee('未同步（无记录）')
             ->assertSee('失败原因Top3')
+            ->assertSee('有回执订单 / 回执总额')
+            ->assertSee('有退款订单 / 退款总额')
+            ->assertSee('对账差额（回执-已付）')
             ->assertSee('关联平台订单')
             ->assertSee('PO_SUB_SHOW_0001')
             ->assertSee('同步时间')