diff --git a/User/utils.py b/User/utils.py
index d784558..920a229 100644
--- a/User/utils.py
+++ b/User/utils.py
@@ -3,7 +3,7 @@
 """
 import json
 from datetime import datetime
-from .models import OperationLog, User, Team, Approval
+from .models import OperationLog, User, Team, Approval, Department
 
 def is_department_id(value):
     """
@@ -64,6 +64,50 @@ def format_personincharge(value, is_department=False):
         return str(value).strip()
 
 
+def get_finance_personincharge_candidates():
+    """
+    获取财务部抄送的负责人标识列表，优先使用部门ID，其次回退字符串“财务”。
+    返回按优先级去重的字符串列表，便于 personincharge 匹配和查询。
+    """
+    candidates = []
+    try:
+        finance_dept_ids = Department.objects.filter(
+            is_deleted=False,
+            username__icontains="财务"
+        ).values_list("id", flat=True)
+        candidates.extend([str(dept_id) for dept_id in finance_dept_ids])
+    except Exception:
+        pass
+
+    # 回退保留原有字符串标识，兼容历史数据
+    candidates.append("财务")
+
+    # 去重保持顺序
+    uniq = []
+    seen = set()
+    for item in candidates:
+        if item is None:
+            continue
+        item_str = str(item)
+        if item_str not in seen:
+            uniq.append(item_str)
+            seen.add(item_str)
+    return uniq
+
+
+def get_finance_personincharge_value():
+    """获取优先的财务抄送标识（用于写入 personincharge）。"""
+    candidates = get_finance_personincharge_candidates()
+    return candidates[0] if candidates else "财务"
+
+
+def is_finance_personincharge(value):
+    """判断 personincharge 是否表示财务部门抄送（部门ID或“财务”字符串）。"""
+    if value is None:
+        return False
+    return str(value) in get_finance_personincharge_candidates()
+
+
 def log_operation(request, operation_type, module, action, target_type, target_id=None, 
                   target_name=None, old_data=None, new_data=None, remark=None):
     """
@@ -517,8 +561,8 @@ def process_approval_flow(approval, business_record, current_approver, state,
         
         return True, None
     
-    # 检查当前是否已经是财务审核
-    if approval.personincharge == "财务" and approval.state == "已抄送财务":
+    # 检查当前是否已经是财务审核（部门ID或“财务”字符串均视为财务阶段）
+    if is_finance_personincharge(approval.personincharge) and approval.state == "已抄送财务":
         # 财务部审核逻辑：财务部只需要一个人审核完即可完成
         if state == "已通过":
             approval.state = "已通过"
@@ -540,11 +584,12 @@ def process_approval_flow(approval, business_record, current_approver, state,
     if not approvers_list:
         # 没有审核人列表（个人团队或直接到财务）
         # 如果当前不是财务，则抄送财务
-        if approval.personincharge != "财务":
-            approval.personincharge = "财务"
+        if not is_finance_personincharge(approval.personincharge):
+            finance_personincharge = get_finance_personincharge_value()
+            approval.personincharge = finance_personincharge
             approval.state = "已抄送财务"
-            if "已抄送财务" not in approval.content:
-                approval.content = approval.content + "，已抄送财务"
+            if "已抄送财务" not in approval.content and "已抄送财务部" not in approval.content:
+                approval.content = approval.content + "，已抄送财务部"
             approval.save(update_fields=['state', 'personincharge', 'content'])
             
             if business_record and hasattr(business_record, 'state'):
@@ -583,17 +628,18 @@ def process_approval_flow(approval, business_record, current_approver, state,
     else:
         # 最后一个审核人，抄送财务
         logger.info(f"process_approval_flow: 最后一个审核人已审核，流转到财务部")
-        approval.personincharge = "财务"
+        finance_personincharge = get_finance_personincharge_value()
+        approval.personincharge = finance_personincharge
         approval.state = "已抄送财务"
-        if "已抄送财务" not in approval.content:
-            approval.content = approval.content + "，已抄送财务"
+        if "已抄送财务" not in approval.content and "已抄送财务部" not in approval.content:
+            approval.content = approval.content + "，已抄送财务部"
         approval.save(update_fields=['state', 'personincharge', 'content'])
         
         if business_record and hasattr(business_record, 'state'):
             business_record.state = "待财务处理"
             business_record.save(update_fields=['state'])
         
-        logger.info(f"process_approval_flow: 已抄送财务部，personincharge=财务, state=已抄送财务")
+        logger.info(f"process_approval_flow: 已抄送财务部，personincharge=%s, state=已抄送财务", approval.personincharge)
         return False, None
 
 
@@ -641,11 +687,16 @@ def create_approval_with_team_logic(team_name, approvers, title, content, approv
     # 判断团队类型
     if not team_name or not team or (team and team.team_type == 'personal'):
         # 个人团队或无团队：直接到财务团队审核
+        finance_personincharge = get_finance_personincharge_value()
+        content_to_save = content
+        if "已抄送财务" not in content and "已抄送财务部" not in content:
+            content_to_save = content + "，已抄送财务部"
+
         approval = Approval.objects.create(
             title=title,
-            content=content,
+            content=content_to_save,
             times=today,
-            personincharge="财务",
+            personincharge=finance_personincharge,
             state="已抄送财务",
             type=approval_type,
             user_id=str(user_id)
@@ -698,7 +749,7 @@ def create_approval_with_team_logic(team_name, approvers, title, content, approv
         # 创建审批记录，第一个审核人
         first_approver = approvers_list[0]
         approvers_str = ' → '.join(approvers_list)  # 使用箭头表示顺序
-        content_with_flow = f"{content}，审批流程：{approvers_str} → 财务（按顺序审批），当前审批人：{first_approver}"
+        content_with_flow = f"{content}，审批流程：{approvers_str} → 财务部（按顺序审批），当前审批人：{first_approver}"
         
         import logging
         logger = logging.getLogger(__name__)
@@ -720,11 +771,16 @@ def create_approval_with_team_logic(team_name, approvers, title, content, approv
     
     else:
         # 找不到团队或团队类型未知，直接抄送财务
+        finance_personincharge = get_finance_personincharge_value()
+        content_to_save = content
+        if "已抄送财务" not in content and "已抄送财务部" not in content:
+            content_to_save = content + "，已抄送财务部"
+
         approval = Approval.objects.create(
             title=title,
-            content=content,
+            content=content_to_save,
             times=today,
-            personincharge="财务",
+            personincharge=finance_personincharge,
             state="已抄送财务",
             type=approval_type,
             user_id=str(user_id)
diff --git a/User/views.py b/User/views.py
index d0879a6..adf03fe 100644
--- a/User/views.py
+++ b/User/views.py
@@ -15,7 +15,13 @@ from django.contrib.sessions.backends.db import SessionStore
 from django.db.models import Count, Q
 from django.core.paginator import Paginator, EmptyPage, PageNotAnInteger
 from collections import defaultdict
-from .utils import is_department_id, log_operation, get_approvers_from_record
+from .utils import (
+    is_department_id,
+    log_operation,
+    get_approvers_from_record,
+    is_finance_personincharge,
+    get_finance_personincharge_candidates,
+)
 
 
 class CreateUserView(APIView):
@@ -748,6 +754,7 @@ class roxyExhibition(APIView):
         
         # 判断用户是否是财务部人员：只通过部门名称判断
         is_finance_user = '财务部' in user_department_names
+        finance_personincharge_candidates = get_finance_personincharge_candidates()
 
         # 构建查询条件：
         # personincharge字段统一规则：
@@ -772,7 +779,7 @@ class roxyExhibition(APIView):
         # 重要：只有财务部人员才能看到财务审核的审批记录
         finance_query = Q()
         if is_finance_user:
-            finance_query = Q(personincharge="财务", state="已抄送财务")
+            finance_query = Q(personincharge__in=finance_personincharge_candidates, state="已抄送财务")
 
         # 组合查询：部门匹配 OR 审批员匹配 OR 财务匹配（仅财务部人员）
         # 如果用户有部门，使用部门匹配；否则只使用审批员匹配
@@ -788,7 +795,11 @@ class roxyExhibition(APIView):
         logger = logging.getLogger(__name__)
         logger.info(f"roxyExhibition: 用户={user.username}, 部门IDs={user_department_ids_str}, 部门名称={user_department_names}")
         logger.info(f"roxyExhibition: 是否是财务部人员={is_finance_user} (仅通过部门名称判断)")
-        logger.info(f"roxyExhibition: 查询条件 - personincharge={user.username} OR personincharge=财务(已抄送财务,仅财务部) OR personincharge IN {user_department_ids_str}")
+        logger.info(
+            f"roxyExhibition: 查询条件 - personincharge={user.username} "
+            f"OR personincharge in 财务标识{finance_personincharge_candidates}(已抄送财务,仅财务部) "
+            f"OR personincharge IN {user_department_ids_str}"
+        )
 
         approvals = Approval.objects.filter(query, is_deleted=False).order_by('-id')
         
@@ -1030,7 +1041,7 @@ class approvalProcessing(APIView):
                 return Response({'status': 'error', 'message': '用户记录不存在或已被删除', 'code': 1}, status=status.HTTP_404_NOT_FOUND)
             
             # 检查当前是否已经是财务审核
-            if approval.personincharge == "财务" and approval.state == "已抄送财务":
+            if is_finance_personincharge(approval.personincharge) and approval.state == "已抄送财务":
                 # 财务部审核逻辑：财务部只需要一个人审核完即可完成
                 if state == "已通过":
                     approval.state = "已通过"
@@ -1095,7 +1106,7 @@ class approvalProcessing(APIView):
                 return Response({'status': 'error', 'message': '收入确认记录不存在或已被删除', 'code': 1}, status=status.HTTP_404_NOT_FOUND)
             
             # 检查当前是否已经是财务审核
-            if approval.personincharge == "财务" and approval.state == "已抄送财务":
+            if is_finance_personincharge(approval.personincharge) and approval.state == "已抄送财务":
                 # 财务部审核逻辑：财务部只需要一个人审核完即可完成
                 if state == "已通过":
                     approval.state = "已通过"
@@ -1143,7 +1154,7 @@ class approvalProcessing(APIView):
                 return Response({'status': 'error', 'message': '调账申请记录不存在或已被删除', 'code': 1}, status=status.HTTP_404_NOT_FOUND)
             
             # 调账申请直接抄送财务，检查当前是否已经是财务审核
-            if approval.personincharge == "财务" and approval.state == "已抄送财务":
+            if is_finance_personincharge(approval.personincharge) and approval.state == "已抄送财务":
                 # 财务部审核逻辑：财务部只需要一个人审核完即可完成
                 if state == "已通过":
                     approval.state = "已通过"
@@ -1292,7 +1303,7 @@ class approvalProcessing(APIView):
                 return Response({'status': 'error', 'message': '案件记录不存在或已被删除', 'code': 1}, status=status.HTTP_404_NOT_FOUND)
             
             # 检查当前是否已经是财务审核
-            if approval.personincharge == "财务" and approval.state == "已抄送财务":
+            if is_finance_personincharge(approval.personincharge) and approval.state == "已抄送财务":
                 # 财务部审核逻辑：财务部只需要一个人审核完即可完成
                 if state == "已通过":
                     approval.state = "已通过"
@@ -1383,7 +1394,7 @@ class approvalProcessing(APIView):
                 return Response({'status': 'error', 'message': '用印申请记录不存在或已被删除', 'code': 1}, status=status.HTTP_404_NOT_FOUND)
             
             # 检查当前是否已经是财务审核
-            if approval.personincharge == "财务" and approval.state == "已抄送财务":
+            if is_finance_personincharge(approval.personincharge) and approval.state == "已抄送财务":
                 # 财务部审核逻辑：财务部只需要一个人审核完即可完成
                 if state == "已通过":
                     approval.state = "已通过"
@@ -1437,7 +1448,7 @@ class approvalProcessing(APIView):
                 approval.save(update_fields=['content'])
             
             # 检查当前是否已经是财务审核
-            if approval.personincharge == "财务" and approval.state == "已抄送财务":
+            if is_finance_personincharge(approval.personincharge) and approval.state == "已抄送财务":
                 # 财务部审核逻辑：财务部只需要一个人审核完即可完成
                 if state == "已通过":
                     approval.state = "已通过"
diff --git a/立项审核逻辑解析.md b/立项审核逻辑解析.md
index 654f4b5..f0ecb7f 100644
--- a/立项审核逻辑解析.md
+++ b/立项审核逻辑解析.md
@@ -20,9 +20,9 @@
 
 #### 2.1 个人团队流程
 ```python
-# 个人团队：直接抄送财务
+# 个人团队：直接抄送财务部（优先使用部门ID，回退“财务”）
 approval = Approval.objects.create(
-    personincharge="财务",
+    personincharge="<财务部部门ID或'财务'>",
     state="已抄送财务",
     type="立项登记",
     user_id=项目ID
@@ -40,7 +40,7 @@ approval = Approval.objects.create(
 approval = Approval.objects.create(
     personincharge=第一个审核人,
     state="审核中",
-    content="审批流程：张三 → 李四 → 王五 → 财务（按顺序审批），当前审批人：张三"
+    content="审批流程：张三 → 李四 → 王五 → 财务部（按顺序审批），当前审批人：张三"
 )
 # 项目状态：审核中
 ```
@@ -106,6 +106,12 @@ approval = Approval.objects.create(
 2. 如果未传入，从团队配置中获取审核人（`team.approvers`）
 3. 如果团队没有配置审核人，返回错误
 
+### 4. 财务抄送（全员）
+
+- 财务阶段 `state="已抄送财务"`，`personincharge` 优先写入部门表中 `username` 包含“财务”的部门ID（字符串），未找到时回退 `"财务"`。
+- 代办查询支持 `personincharge` 为财务部门ID或 `"财务"`，保证财务部全员可见。
+- 审批内容会附加“已抄送财务部”提示，流程文案展示“财务部”节点。
+
 ## 四、立项编辑流程（EditProject类）
 
 ### 1. 编辑步骤
@@ -159,7 +165,8 @@ if state == "未通过":
 
 #### 2.2 财务审核
 ```python
-if approval.personincharge == "财务" and approval.state == "已抄送财务":
+# personincharge 为财务部部门ID或 "财务"，state 为 "已抄送财务"
+if is_finance_personincharge(approval.personincharge) and approval.state == "已抄送财务":
     if state == "已通过":
         approval.state = "已通过"
         project.state = "已通过"
@@ -190,8 +197,8 @@ if approval.personincharge == "财务" and approval.state == "已抄送财务":
        approval.state = "审核中"
        # 更新审批内容中的当前审批人
    else:
-       # 最后一个审核人，抄送财务
-       approval.personincharge = "财务"
+       # 最后一个审核人，抄送财务部（部门ID或"财务"）
+       approval.personincharge = <财务部部门ID或"财务">
        approval.state = "已抄送财务"
        project.state = "待财务处理"
    ```
@@ -332,7 +339,7 @@ Approval (审批记录)
 ### 示例1：个人团队
 
 1. 创建立项：负责人属于个人团队
-2. 直接创建审批记录：`personincharge="财务"`, `state="已抄送财务"`
+2. 直接创建审批记录：`personincharge="<财务部部门ID或'财务'>"`, `state="已抄送财务"`
 3. 项目状态：`state="待财务处理"`
 4. 财务审核通过：项目状态变为 `"已通过"`
 
@@ -350,7 +357,7 @@ Approval (审批记录)
    - `personincharge="王五"`（流转到下一个）
    - `state="审核中"`
 5. 王五审核通过：
-   - `personincharge="财务"`（最后一个，抄送财务）
+   - `personincharge="<财务部部门ID或'财务'>"`（最后一个，抄送财务部全员）
    - `state="已抄送财务"`
    - 项目状态：`state="待财务处理"`
 6. 财务审核通过：项目状态变为 `"已通过"`