diff --git a/resources/views/admin/site_subscriptions/show.blade.php b/resources/views/admin/site_subscriptions/show.blade.php
index f0daa3b..51ea8a0 100644
--- a/resources/views/admin/site_subscriptions/show.blade.php
+++ b/resources/views/admin/site_subscriptions/show.blade.php
@@ -237,10 +237,13 @@
         @php $refundTol = (float) config('saasshop.amounts.tolerance', 0.01); @endphp
         <div class="muted muted-xs">当前容差：¥{{ number_format($refundTol, 2) }}</div>
         @if(((int) ($summaryStats['refund_inconsistent_orders'] ?? 0)) > 0)
-            <div class="muted muted-xs text-danger">
-                提示：存在退款状态与退款总额不一致订单。
-                <a class="link" href="{!! $makePlatformOrderUrl(['site_subscription_id' => $subscription->id, 'refund_inconsistent' => '1']) !!}">进入退款不一致订单列表</a>
-                （建议先逐单核对退款轨迹，再在订单详情页使用「退款状态治理」修正状态；仅修口径，不会自动生成回执/退款回执）。
+            <div class="card governance-block" style="margin-top:10px;">
+                <div class="muted text-danger governance-block-title"><strong>退款不一致治理提示</strong></div>
+                <div class="muted governance-block-body">
+                    存在退款状态与退款总额不一致订单。
+                    <a class="link" href="{!! $makePlatformOrderUrl(['site_subscription_id' => $subscription->id, 'refund_inconsistent' => '1']) !!}">进入退款不一致订单列表</a>
+                    （建议先逐单核对退款轨迹，再在订单详情页使用「退款状态治理」修正状态；仅修口径，不会自动生成回执/退款回执）。
+                </div>
             </div>
         @endif
     </div>
@@ -258,13 +261,21 @@
         </div>
         @php $tol = (float) config('saasshop.amounts.tolerance', 0.01); @endphp
         @if(((int) ($summaryStats['reconcile_mismatch_orders'] ?? 0)) > 0)
-            <div class="muted muted-xs text-danger">
-                提示：存在「回执总额 vs 已付金额」不一致订单。
-                <a class="link" href="{!! $makePlatformOrderUrl(['site_subscription_id' => $subscription->id, 'reconcile_mismatch' => '1']) !!}">进入对账不一致订单列表</a>
-                （建议先逐单核对回执轨迹与订单金额，再决定是否补回执/修正订单金额口径）。
+            <div class="card governance-block" style="margin-top:10px;">
+                <div class="muted text-danger governance-block-title"><strong>对账不一致治理提示</strong></div>
+                <div class="muted governance-block-body">
+                    存在「回执总额 vs 已付金额」不一致订单。
+                    <a class="link" href="{!! $makePlatformOrderUrl(['site_subscription_id' => $subscription->id, 'reconcile_mismatch' => '1']) !!}">进入对账不一致订单列表</a>
+                    （建议先逐单核对回执轨迹与订单金额，再决定是否补回执/修正订单金额口径）。
+                </div>
             </div>
         @elseif(abs($delta) >= $tol)
-            <div class="muted muted-xs text-danger">提示：差额超过容差（tol={{ number_format($tol, 2) }}），可能存在回执金额与订单已付金额不一致。</div>
+            <div class="card governance-block" style="margin-top:10px;">
+                <div class="muted text-danger governance-block-title"><strong>对账差额提示</strong></div>
+                <div class="muted governance-block-body">
+                    差额超过容差（tol={{ number_format($tol, 2) }}），可能存在回执金额与订单已付金额不一致。
+                </div>
+            </div>
         @else
             <div class="muted muted-xs">差额在容差范围内（tol={{ number_format($tol, 2) }}，当前订阅维度）</div>
         @endif
diff --git a/tests/Feature/AdminSiteSubscriptionShowGovernanceBlocksUseCssComponentTest.php b/tests/Feature/AdminSiteSubscriptionShowGovernanceBlocksUseCssComponentTest.php
new file mode 100644
index 0000000..944abcc
--- /dev/null
+++ b/tests/Feature/AdminSiteSubscriptionShowGovernanceBlocksUseCssComponentTest.php
@@ -0,0 +1,100 @@
+<?php
+
+namespace Tests\Feature;
+
+use App\Models\Merchant;
+use App\Models\Plan;
+use App\Models\PlatformOrder;
+use App\Models\SiteSubscription;
+use Illuminate\Foundation\Testing\RefreshDatabase;
+use Tests\TestCase;
+
+class AdminSiteSubscriptionShowGovernanceBlocksUseCssComponentTest extends TestCase
+{
+    use RefreshDatabase;
+
+    protected function loginAsPlatformAdmin(): void
+    {
+        $this->seed();
+
+        $this->post('/admin/login', [
+            'email' => 'platform.admin@demo.local',
+            'password' => 'Platform@123456',
+        ])->assertRedirect('/admin');
+    }
+
+    public function test_show_should_render_governance_blocks_with_css_component_class_when_mismatch_present(): void
+    {
+        $this->loginAsPlatformAdmin();
+
+        $merchant = Merchant::query()->firstOrFail();
+        $plan = Plan::query()->create([
+            'code' => 'sub_show_gov_block_plan',
+            'name' => '订阅详情治理提示块测试套餐',
+            'billing_cycle' => 'monthly',
+            'price' => 10,
+            'list_price' => 10,
+            'status' => 'active',
+            'sort' => 10,
+            'published_at' => now(),
+        ]);
+
+        $sub = SiteSubscription::query()->create([
+            'merchant_id' => $merchant->id,
+            'plan_id' => $plan->id,
+            'status' => 'active',
+            'source' => 'manual',
+            'subscription_no' => 'SUB_SHOW_GOV_BLOCK_0001',
+            'plan_name' => $plan->name,
+            'billing_cycle' => $plan->billing_cycle,
+            'period_months' => 1,
+            'amount' => 10,
+            'starts_at' => now(),
+            'ends_at' => now()->addMonth(),
+        ]);
+
+        // 构造一条对账不一致订单（receipt_total=9, paid_amount=10）
+        PlatformOrder::query()->create([
+            'merchant_id' => $merchant->id,
+            'plan_id' => $plan->id,
+            'site_subscription_id' => $sub->id,
+            'order_no' => 'PO_SUB_SHOW_GOV_RECON_0001',
+            'order_type' => 'renewal',
+            'status' => 'activated',
+            'payment_status' => 'paid',
+            'plan_name' => $plan->name,
+            'billing_cycle' => $plan->billing_cycle,
+            'period_months' => 1,
+            'quantity' => 1,
+            'payable_amount' => 10,
+            'paid_amount' => 10,
+            'placed_at' => now(),
+            'paid_at' => now(),
+            'activated_at' => now(),
+            'meta' => [
+                'payment_summary' => [
+                    'count' => 1,
+                    'total_amount' => 9,
+                ],
+                'payment_receipts' => [
+                    [
+                        'type' => 'bank_transfer',
+                        'channel' => 'offline',
+                        'amount' => 9,
+                        'paid_at' => now()->toDateTimeString(),
+                        'created_at' => now()->toDateTimeString(),
+                        'admin_id' => 1,
+                    ],
+                ],
+            ],
+        ]);
+
+        $res = $this->get('/admin/site-subscriptions/' . $sub->id);
+        $res->assertOk();
+
+        $res->assertSee('governance-block', false);
+        $res->assertSee('governance-block-title', false);
+        $res->assertSee('governance-block-body', false);
+        $res->assertSee('对账不一致治理提示', false);
+    }
+}