diff --git a/resources/views/admin/platform_orders/show.blade.php b/resources/views/admin/platform_orders/show.blade.php
index fd6e250..9aabe01 100644
--- a/resources/views/admin/platform_orders/show.blade.php
+++ b/resources/views/admin/platform_orders/show.blade.php
@@ -209,29 +209,37 @@
             </div>
         @endif
 
+        @php
+            $syncBlockedByGovernance = $order->isReconcileMismatch() || $order->isRefundInconsistent();
+        @endphp
         <form method="post" action="/admin/platform-orders/{{ $order->id }}/activate-subscription" onsubmit="return confirm('确认同步订阅？将根据该订单创建/续期订阅');">
             @csrf
-            <button type="submit" @disabled(! $canActivate || $alreadySynced)>{{ $alreadySynced ? '已同步' : '同步订阅' }}</button>
+            <button type="submit" @disabled(! $canActivate || $alreadySynced || $syncBlockedByGovernance)>{{ $alreadySynced ? '已同步' : '同步订阅' }}</button>
         </form>
 
-        @if($order->isReconcileMismatch() || $order->isRefundInconsistent())
-            <div class="muted text-danger" style="margin-top:6px; width:100%;">
-                提示：当前订单命中「对账不一致/退款不一致」，为避免带病同步，请先完成金额/状态治理（补回执/核对退款/修正状态）后再同步订阅。
-                @if($order->isReconcileMismatch())
-                    @php
-                        $fixReceiptUrl = '/admin/platform-orders/' . $order->id . '?' . \Illuminate\Support\Arr::query(['back' => $orderShowSelf]) . '#add-payment-receipt';
-                    @endphp
-                    <a class="link" href="{!! $fixReceiptUrl !!}">去补回执</a>
-                @endif
-                @if($order->isReconcileMismatch() && $order->isRefundInconsistent())
-                    <span class="muted">｜</span>
-                @endif
-                @if($order->isRefundInconsistent())
-                    @php
-                        $fixRefundUrl = '/admin/platform-orders/' . $order->id . '?' . \Illuminate\Support\Arr::query(['back' => $orderShowSelf]) . '#refund-receipts';
-                    @endphp
-                    <a class="link" href="{!! $fixRefundUrl !!}">去核对退款</a>
-                @endif
+        @if($syncBlockedByGovernance)
+            <div class="card" style="margin-top:10px; width:100%; border:1px solid #f5c2c7; background:#fff5f5;">
+                <div class="muted text-danger"><strong>同步订阅治理提示</strong>（当前不建议/不可直接同步）</div>
+                <div class="muted muted-xs" style="margin-top:6px;">
+                    <div>原因：订单命中「对账不一致/退款不一致」。为避免把“带病订单”同步到订阅，请先完成金额/状态治理。</div>
+                    <div style="margin-top:6px;">
+                        @if($order->isReconcileMismatch())
+                            @php
+                                $fixReceiptUrl = '/admin/platform-orders/' . $order->id . '?' . \Illuminate\Support\Arr::query(['back' => $orderShowSelf]) . '#add-payment-receipt';
+                            @endphp
+                            <a class="link" href="{!! $fixReceiptUrl !!}">去补回执</a>
+                        @endif
+                        @if($order->isReconcileMismatch() && $order->isRefundInconsistent())
+                            <span class="muted">｜</span>
+                        @endif
+                        @if($order->isRefundInconsistent())
+                            @php
+                                $fixRefundUrl = '/admin/platform-orders/' . $order->id . '?' . \Illuminate\Support\Arr::query(['back' => $orderShowSelf]) . '#refund-receipts';
+                            @endphp
+                            <a class="link" href="{!! $fixRefundUrl !!}">去核对退款</a>
+                        @endif
+                    </div>
+                </div>
             </div>
         @endif
 
diff --git a/tests/Feature/AdminPlatformOrderShowActivateSubscriptionButtonDisabledWhenGovernanceMismatchTest.php b/tests/Feature/AdminPlatformOrderShowActivateSubscriptionButtonDisabledWhenGovernanceMismatchTest.php
new file mode 100644
index 0000000..3a7a24f
--- /dev/null
+++ b/tests/Feature/AdminPlatformOrderShowActivateSubscriptionButtonDisabledWhenGovernanceMismatchTest.php
@@ -0,0 +1,84 @@
+<?php
+
+namespace Tests\Feature;
+
+use App\Models\Merchant;
+use App\Models\Plan;
+use App\Models\PlatformOrder;
+use Illuminate\Foundation\Testing\RefreshDatabase;
+use Tests\TestCase;
+
+class AdminPlatformOrderShowActivateSubscriptionButtonDisabledWhenGovernanceMismatchTest 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_activate_subscription_button_should_be_disabled_and_show_governance_block_when_reconcile_mismatch(): void
+    {
+        $this->loginAsPlatformAdmin();
+
+        $merchant = Merchant::query()->firstOrFail();
+        $plan = Plan::query()->create([
+            'code' => 'po_show_disable_sync_reconcile_mismatch_plan',
+            'name' => '同步订阅禁用-对账不一致测试套餐',
+            'billing_cycle' => 'monthly',
+            'price' => 10,
+            'list_price' => 10,
+            'status' => 'active',
+            'sort' => 10,
+            'published_at' => now(),
+        ]);
+
+        // 已支付+已生效，但回执总额=9，paid_amount=10 => reconcile_mismatch=true
+        $order = PlatformOrder::query()->create([
+            'merchant_id' => $merchant->id,
+            'plan_id' => $plan->id,
+            'order_no' => 'PO_SHOW_DISABLE_SYNC_RECON_0001',
+            'order_type' => 'new_purchase',
+            '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/platform-orders/' . $order->id);
+        $res->assertOk();
+
+        $res->assertSee('同步订阅治理提示', false);
+        $res->assertSee('去补回执', false);
+        $res->assertSee('href="/admin/platform-orders/' . $order->id, false); // should include a link back to this page + anchor
+        $res->assertSee('disabled', false);
+    }
+}