diff --git a/AGENTS.md b/AGENTS.md
index 2852fd9..c0316ac 100644
--- a/AGENTS.md
+++ b/AGENTS.md
@@ -44,7 +44,7 @@
 
 - 期号 `close_time`/`draw_time` UTC 存储；下注由 `DrawHallSnapshotBuilder` 实时判定；列表展示 DB `status`，详情 API 有 `hall_preview_status`。
 - `AgentProfileCapabilityFilter` 仅作用于**已绑定代理节点**的经营账号（按档案 `can_create_*` 收紧权限）；**禁止**对无代理绑定的平台账号（如 `site_admin`）套用，否则会误剥 `prd.agent.manage` 等权限。绑定经营代理主账号统一绑 `slug=agent`，模板仅含 `prd.settlement.agent.view`；登录态对绑定代理主账号自动补足 `settlement.agent.manage`，实际操作仍受直属边 + 收款方校验。
-- 站点管理员（`admin_user_site_roles` + `slug=site_admin`，且**未**绑 `admin_user_agents`）定位单站信用盘运营（代理树/玩家/结算/注单/报表）；不含开奖赔率等平台技术权限；开通一级代理线路仅超管（`prd.agent-line.provision`）。
+- 站点管理员（`admin_user_site_roles` + `slug=site_admin|site_finance|site_cs`，且**未**绑 `admin_user_agents`）定位单站运营；`site_admin` 含代理树/玩家/信用结算/注单 + 本站钱包流水·对账·经营报表（可导出）·期号只读；`site_finance` 财务工作台 + 对账/报表/结算收付；`site_cs` 客服工作台 + 单玩家查询。数据范围仅绑定站点；不含开奖赔率等平台技术权限；开通一级代理线路仅超管（`prd.agent-line.provision`）。
 - 结算中心登记收付/确认/坏账/补差 UI 需 `prd.settlement.agent.manage`（`canManage`）；仅 view 时操作区静默隐藏。另需账单 `status` ∈ confirmed/partial_paid/overdue 且 `unpaid_amount > 0`。**坏账核销 / 补差冲正** 另需未绑定代理（站点财务，`canFinanceAdjustments`），绑定代理仅有收付/确认。绑定代理账单可见范围：**玩家账单**仅直属玩家；**代理账单**仅 `owner=本节点` 或 `counterparty=本节点`；登记收付/确认仅可操作 **收款方**。
 - 收付/调账/坏账后端落库 `payment_records`、`settlement_adjustments`；账期详情 **收付与调账** Tab 查操作台账，**账务流水** 仅玩家信用变动；单张账单详情内另有该账单的收付列表。
 - 线上生产：已有库用 `php artisan lottery:db-init --no-demo`（含 RBAC sync）；常驻 `schedule:work`、`queue:work redis --queue=broadcasts:countdown,broadcasts,default`、`reverb:start`；`CACHE_STORE`/`QUEUE_CONNECTION` 须 Redis；先部署 lotterLaravel 再前端。
diff --git a/app/Http/Controllers/Api/V1/Admin/Reconcile/ReconcileItemIndexController.php b/app/Http/Controllers/Api/V1/Admin/Reconcile/ReconcileItemIndexController.php
index 49a6261..9299d7d 100644
--- a/app/Http/Controllers/Api/V1/Admin/Reconcile/ReconcileItemIndexController.php
+++ b/app/Http/Controllers/Api/V1/Admin/Reconcile/ReconcileItemIndexController.php
@@ -2,12 +2,15 @@
 
 namespace App\Http\Controllers\Api\V1\Admin\Reconcile;
 
+use App\Models\AdminSite;
 use App\Models\AdminUser;
 use App\Models\TransferOrder;
 use App\Models\ReconcileJob;
 use Illuminate\Http\Request;
 use App\Models\ReconcileItem;
+use App\Support\AdminAgentScope;
 use App\Support\AdminApiList;
+use App\Support\AdminReconcileScope;
 use Illuminate\Http\JsonResponse;
 use App\Http\Controllers\Controller;
 use App\Support\AdminTransferOrderCapabilities;
@@ -28,11 +31,27 @@ final class ReconcileItemIndexController extends Controller
         $admin = $request->lotteryAdmin();
         abort_if($admin === null, 401);
 
+        if ($denied = AdminReconcileScope::denyUnlessJobAccessible($admin, $reconcile_job)) {
+            return $denied;
+        }
+
         $p = AdminApiList::readPaging($request, 50, 200);
 
-        $paginator = $reconcile_job->items()
-            ->orderBy('id')
-            ->paginate($p['perPage'], ['*'], 'page', $p['page']);
+        $itemsQuery = $reconcile_job->items()->orderBy('id');
+        if (! $admin->isSuperAdmin()) {
+            $siteIds = $admin->accessibleAdminSiteIds() ?? [];
+            $siteCodes = $siteIds === []
+                ? []
+                : AdminSite::query()
+                    ->whereIn('id', $siteIds)
+                    ->pluck('code')
+                    ->map(static fn ($code): string => (string) $code)
+                    ->all();
+            $agent = AdminAgentScope::primaryAgentNode($admin);
+            AdminReconcileScope::applyItemsTransferPlayerScope($itemsQuery, $siteCodes, $agent);
+        }
+
+        $paginator = $itemsQuery->paginate($p['perPage'], ['*'], 'page', $p['page']);
 
         $transferNos = collect($paginator->items())
             ->map(fn (ReconcileItem $item) => $item->side_a_ref)
diff --git a/app/Http/Controllers/Api/V1/Admin/Reconcile/ReconcileJobIndexController.php b/app/Http/Controllers/Api/V1/Admin/Reconcile/ReconcileJobIndexController.php
index d70f1de..433c0ff 100644
--- a/app/Http/Controllers/Api/V1/Admin/Reconcile/ReconcileJobIndexController.php
+++ b/app/Http/Controllers/Api/V1/Admin/Reconcile/ReconcileJobIndexController.php
@@ -3,6 +3,7 @@
 namespace App\Http\Controllers\Api\V1\Admin\Reconcile;
 
 use App\Models\ReconcileJob;
+use App\Support\AdminReconcileScope;
 use Illuminate\Http\Request;
 use App\Support\AdminApiList;
 use Illuminate\Http\JsonResponse;
@@ -13,6 +14,9 @@ final class ReconcileJobIndexController extends Controller
 {
     public function __invoke(Request $request): JsonResponse
     {
+        $admin = $request->lotteryAdmin();
+        abort_if($admin === null, 401);
+
         $p = AdminApiList::readPaging($request);
         $type = trim((string) $request->query('reconcile_type', ''));
 
@@ -21,6 +25,8 @@ final class ReconcileJobIndexController extends Controller
             $q->where('reconcile_type', $type);
         }
 
+        AdminReconcileScope::applyToJobsQuery($q, $admin);
+
         $paginator = $q->paginate($p['perPage'], ['*'], 'page', $p['page']);
 
         return AdminApiList::json($paginator, fn (ReconcileJob $j) => $this->row($j));
diff --git a/app/Http/Controllers/Api/V1/Admin/Reconcile/ReconcileJobShowController.php b/app/Http/Controllers/Api/V1/Admin/Reconcile/ReconcileJobShowController.php
index d2144ec..549c49e 100644
--- a/app/Http/Controllers/Api/V1/Admin/Reconcile/ReconcileJobShowController.php
+++ b/app/Http/Controllers/Api/V1/Admin/Reconcile/ReconcileJobShowController.php
@@ -3,15 +3,24 @@
 namespace App\Http\Controllers\Api\V1\Admin\Reconcile;
 
 use App\Models\ReconcileJob;
+use App\Support\AdminReconcileScope;
 use App\Support\ApiResponse;
 use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
 use App\Http\Controllers\Controller;
 
 /** GET /api/v1/admin/reconcile-jobs/{reconcile_job} */
 final class ReconcileJobShowController extends Controller
 {
-    public function __invoke(ReconcileJob $reconcile_job): JsonResponse
+    public function __invoke(Request $request, ReconcileJob $reconcile_job): JsonResponse
     {
+        $admin = $request->lotteryAdmin();
+        abort_if($admin === null, 401);
+
+        if ($denied = AdminReconcileScope::denyUnlessJobAccessible($admin, $reconcile_job)) {
+            return $denied;
+        }
+
         return ApiResponse::success([
             'id' => (int) $reconcile_job->id,
             'job_no' => $reconcile_job->job_no,
diff --git a/app/Http/Controllers/Api/V1/Admin/Reports/AdminReportRebateCommissionController.php b/app/Http/Controllers/Api/V1/Admin/Reports/AdminReportRebateCommissionController.php
deleted file mode 100644
index e965fe2..0000000
--- a/app/Http/Controllers/Api/V1/Admin/Reports/AdminReportRebateCommissionController.php
+++ /dev/null
@@ -1,47 +0,0 @@
-<?php
-
-namespace App\Http\Controllers\Api\V1\Admin\Reports;
-
-use App\Http\Controllers\Controller;
-use App\Http\Requests\Admin\AdminReportQueryRequest;
-use App\Services\Admin\AdminReportQueryService;
-use App\Support\AdminApiList;
-use App\Support\AdminScopePolicy;
-use Illuminate\Http\JsonResponse;
-
-/** GET /api/v1/admin/reports/rebate-commission */
-final class AdminReportRebateCommissionController extends Controller
-{
-    public function __invoke(AdminReportQueryRequest $request, AdminReportQueryService $service): JsonResponse
-    {
-        $admin = $request->lotteryAdmin();
-        abort_if($admin === null, 401);
-
-        $validated = $request->validated();
-        $p = AdminApiList::readPaging($request);
-        $range = $service->resolveDateRange($validated);
-        $playCode = isset($validated['play_code']) ? trim((string) $validated['play_code']) : null;
-        $scope = AdminScopePolicy::resolveContext($request, $admin, 'site_code', 'agent_node_id');
-
-        $paginator = $service->rebateCommissionPaginated(
-            $playCode !== '' ? $playCode : null,
-            $range['date_from'],
-            $range['date_to'],
-            $p['page'],
-            $p['perPage'],
-            $scope,
-        );
-
-        return AdminApiList::jsonWith($paginator, static function (object $row): array {
-            return [
-                'play_code' => (string) $row->play_code,
-                'total_rebate_minor' => (int) $row->total_rebate_minor,
-                'order_count' => (int) $row->order_count,
-                'ticket_item_count' => (int) $row->ticket_item_count,
-            ];
-        }, [
-            'currency_code' => $service->resolvePeriodCurrencyCode($range['date_from'], $range['date_to'], $scope),
-            'disclaimer' => 'wallet_instant_rebate_not_agent_period_settlement',
-        ]);
-    }
-}
diff --git a/app/Http/Requests/Admin/ReportJobStoreRequest.php b/app/Http/Requests/Admin/ReportJobStoreRequest.php
index d0a791c..d87c2f9 100644
--- a/app/Http/Requests/Admin/ReportJobStoreRequest.php
+++ b/app/Http/Requests/Admin/ReportJobStoreRequest.php
@@ -48,7 +48,6 @@ final class ReportJobStoreRequest extends ApiFormRequest
             'hot_number_risk_report',
             'play_dimension_report',
             'sold_out_number_report',
-            'rebate_commission_report',
             'audit_operation_report',
             'wallet_txns_daily',
             'transfer_orders_daily',
diff --git a/app/Models/ReconcileJob.php b/app/Models/ReconcileJob.php
index 6eb5c22..542ec59 100644
--- a/app/Models/ReconcileJob.php
+++ b/app/Models/ReconcileJob.php
@@ -13,6 +13,7 @@ final class ReconcileJob extends Model
     protected $fillable = [
         'job_no',
         'admin_user_id',
+        'admin_site_id',
         'reconcile_type',
         'status',
         'period_start',
diff --git a/app/Services/Admin/AdminDashboardSnapshotBuilder.php b/app/Services/Admin/AdminDashboardSnapshotBuilder.php
index e1a58da..13bcdf0 100644
--- a/app/Services/Admin/AdminDashboardSnapshotBuilder.php
+++ b/app/Services/Admin/AdminDashboardSnapshotBuilder.php
@@ -17,7 +17,7 @@ use App\Support\AdminDataScope;
 use App\Support\AdminScopeContext;
 use App\Support\AdminAgentScope;
 use App\Support\AdminScopeContextResolver;
-use App\Support\SitePlatformRole;
+use App\Support\SiteOperatorRoles;
 use Illuminate\Database\Eloquent\Builder as EloquentBuilder;
 
 /**
@@ -32,6 +32,8 @@ final class AdminDashboardSnapshotBuilder
         private readonly AdminReportQueryService $reportQuery,
         private readonly AgentDashboardOverviewBuilder $agentOverview,
         private readonly SiteDashboardOverviewBuilder $siteOverview,
+        private readonly SiteFinanceDashboardOverviewBuilder $siteFinanceOverview,
+        private readonly SiteCsDashboardOverviewBuilder $siteCsOverview,
     ) {}
 
     /** @return array<string, mixed> */
@@ -60,12 +62,19 @@ final class AdminDashboardSnapshotBuilder
             ],
             'agent_overview' => null,
             'site_overview' => null,
+            'site_finance_overview' => null,
+            'site_cs_overview' => null,
         ];
 
         if ($admin->primaryAgentNode() !== null) {
             $out['agent_overview'] = $this->agentOverview->build($admin);
-        } elseif (SitePlatformRole::userHasSiteAdminRole($admin)) {
-            $out['site_overview'] = $this->siteOverview->build($admin, $scope);
+        } elseif (SiteOperatorRoles::userHasSiteOperatorRole($admin)) {
+            $operatorSlug = SiteOperatorRoles::primarySiteOperatorSlug($admin);
+            match ($operatorSlug) {
+                SiteOperatorRoles::SLUG_SITE_FINANCE => $out['site_finance_overview'] = $this->siteFinanceOverview->build($admin, $scope),
+                SiteOperatorRoles::SLUG_SITE_CS => $out['site_cs_overview'] = $this->siteCsOverview->build($admin),
+                default => $out['site_overview'] = $this->siteOverview->build($admin, $scope),
+            };
         }
 
         if ($canDraw) {
diff --git a/app/Services/Admin/AdminReconcileJobService.php b/app/Services/Admin/AdminReconcileJobService.php
index d2a9abf..82e324f 100644
--- a/app/Services/Admin/AdminReconcileJobService.php
+++ b/app/Services/Admin/AdminReconcileJobService.php
@@ -4,11 +4,17 @@ namespace App\Services\Admin;
 
 use Carbon\Carbon;
 use App\Models\AdminUser;
+use App\Models\Player;
 use Illuminate\Support\Str;
 use App\Models\ReconcileJob;
 use Illuminate\Http\Request;
 use App\Models\ReconcileItem;
+use App\Lottery\ErrorCode;
 use App\Services\AuditLogger;
+use App\Support\AdminReconcileScope;
+use App\Support\AdminScopePolicy;
+use App\Support\AdminSiteScope;
+use App\Support\ApiMessage;
 use Illuminate\Support\Facades\DB;
 use App\Services\Wallet\WalletTransferReconcileDetector;
 
@@ -102,6 +108,23 @@ final class AdminReconcileJobService
         $periodEnd ??= now()->endOfDay();
         $periodStart ??= $periodEnd->copy()->startOfDay();
 
+        $player = null;
+        if ($playerId !== null) {
+            $player = Player::query()->find($playerId);
+            if ($player === null || ! AdminSiteScope::playerAccessible($admin, $player)) {
+                abort(ApiMessage::errorResponse(
+                    $request,
+                    'admin.site_player_access_denied',
+                    ErrorCode::AdminForbidden->value,
+                    null,
+                    403,
+                ));
+            }
+        }
+
+        $scope = AdminScopePolicy::resolveContext($request, $admin);
+        $adminSiteId = AdminReconcileScope::resolveAdminSiteIdForJob($admin, $player);
+
         [$items] = $this->detector->scanItems(
             $periodStart,
             $periodEnd,
@@ -109,9 +132,17 @@ final class AdminReconcileJobService
             staleMinutes: 15,
             playerId: $playerId,
             includeMainSiteCheck: true,
+            scope: $scope,
         );
 
-        $job = $this->detector->persistJob($items, $periodStart, $periodEnd, (int) $admin->getKey());
+        $job = $this->detector->persistJob(
+            $items,
+            $periodStart,
+            $periodEnd,
+            (int) $admin->getKey(),
+            $adminSiteId,
+            $playerId,
+        );
 
         AuditLogger::recordForAdmin(
             $admin,
diff --git a/app/Services/Admin/AdminReportQueryService.php b/app/Services/Admin/AdminReportQueryService.php
index a57a466..3d5d6f8 100644
--- a/app/Services/Admin/AdminReportQueryService.php
+++ b/app/Services/Admin/AdminReportQueryService.php
@@ -478,19 +478,6 @@ final class AdminReportQueryService
         return $query->paginate($perPage, ['*'], 'page', $page);
     }
 
-    public function rebateCommissionPaginated(
-        ?string $playCode,
-        string $dateFrom,
-        string $dateTo,
-        int $page,
-        int $perPage,
-        AdminUser|AdminScopeContext|null $scope = null,
-    ): LengthAwarePaginator {
-        $query = $this->rebateCommissionBaseQuery($playCode, $dateFrom, $dateTo, $scope);
-
-        return $query->paginate($perPage, ['*'], 'page', $page);
-    }
-
     /**
      * @return list<array<int, string|int|float|null>>
      */
@@ -505,7 +492,6 @@ final class AdminReportQueryService
             'daily_profit_summary' => $this->dailyProfitExportRows($dateFrom, $dateTo, $scope),
             'player_win_loss' => $this->playerWinLossExportRows($filterJson, $dateFrom, $dateTo, $scope),
             'play_dimension_report' => $this->playDimensionExportRows($filterJson, $dateFrom, $dateTo, $scope),
-            'rebate_commission_report' => $this->rebateCommissionExportRows($filterJson, $dateFrom, $dateTo, $scope),
             'audit_operation_report' => $this->auditExportRows($filterJson, $dateFrom, $dateTo),
             'wallet_transfer_report', 'transfer_orders_daily' => $this->transferOrdersExportRows($filterJson, $dateFrom, $dateTo, $scope),
             'wallet_txns_daily' => $this->walletTxnsExportRows($filterJson, $dateFrom, $dateTo, $scope),
@@ -546,7 +532,6 @@ final class AdminReportQueryService
             'hot_number_risk_report' => '热门号码风险报表',
             'play_dimension_report' => '玩法维度报表',
             'sold_out_number_report' => '售罄号码报表',
-            'rebate_commission_report' => '佣金回水报表',
             'audit_operation_report' => '后台操作审计报表',
             default => $reportType,
         };
@@ -618,28 +603,6 @@ final class AdminReportQueryService
         return $rows;
     }
 
-    /**
-     * @return list<array<int, string|int|float|null>>
-     */
-    private function rebateCommissionExportRows(?array $filterJson, string $dateFrom, string $dateTo, AdminUser|AdminScopeContext|null $scope = null): array
-    {
-        $playCode = isset($filterJson['play_code']) ? trim((string) $filterJson['play_code']) : null;
-        $rows = [
-            ['玩法', '回水', '订单数', '注单数'],
-        ];
-        $items = $this->rebateCommissionBaseQuery($playCode !== '' ? $playCode : null, $dateFrom, $dateTo, $scope)->get();
-        foreach ($items as $row) {
-            $rows[] = [
-                (string) $row->play_code,
-                (int) $row->total_rebate_minor,
-                (int) $row->order_count,
-                (int) $row->ticket_item_count,
-            ];
-        }
-
-        return $rows;
-    }
-
     /**
      * @return list<array<int, string|int|float|null>>
      */
@@ -739,31 +702,6 @@ final class AdminReportQueryService
         return $query;
     }
 
-    /** @return \Illuminate\Database\Query\Builder */
-    private function rebateCommissionBaseQuery(?string $playCode, string $dateFrom, string $dateTo, AdminUser|AdminScopeContext|null $scope = null)
-    {
-        $context = $this->normalizeScope($scope);
-        $query = DB::table('ticket_items as ti')
-            ->join('ticket_orders as o', 'o.id', '=', 'ti.order_id')
-            ->join('draws as d', 'd.id', '=', 'o.draw_id')
-            ->selectRaw('ti.play_code')
-            ->selectRaw('SUM(ti.total_bet_amount - ti.actual_deduct_amount) as total_rebate_minor')
-            ->selectRaw('COUNT(DISTINCT o.id) as order_count')
-            ->selectRaw('COUNT(ti.id) as ticket_item_count')
-            ->whereDate('d.business_date', '>=', $dateFrom)
-            ->whereDate('d.business_date', '<=', $dateTo)
-            ->groupBy('ti.play_code')
-            ->orderBy('ti.play_code');
-
-        if ($playCode !== null && $playCode !== '') {
-            $query->where('ti.play_code', $playCode);
-        }
-
-        AdminDataScope::applyToTicketOrdersViaPlayer($query, $context?->admin, 'o');
-
-        return $query;
-    }
-
     /**
      * @return list<array<int, string|int|float|null>>
      */
diff --git a/app/Services/Admin/SiteCsDashboardOverviewBuilder.php b/app/Services/Admin/SiteCsDashboardOverviewBuilder.php
new file mode 100644
index 0000000..299d000
--- /dev/null
+++ b/app/Services/Admin/SiteCsDashboardOverviewBuilder.php
@@ -0,0 +1,62 @@
+<?php
+
+namespace App\Services\Admin;
+
+use App\Models\AdminUser;
+use App\Models\Player;
+use Carbon\Carbon;
+use Illuminate\Support\Facades\DB;
+
+/** 站点客服仪表盘：玩家规模与今日注单活跃度，不含全局盈亏。 */
+final class SiteCsDashboardOverviewBuilder
+{
+    /**
+     * @return array<string, mixed>|null
+     */
+    public function build(AdminUser $admin): ?array
+    {
+        if (! $admin->hasPermissionCode('dashboard.view')) {
+            return null;
+        }
+
+        $site = SiteDashboardSiteResolver::resolvePrimarySite($admin);
+        if ($site === null) {
+            return null;
+        }
+
+        $siteId = (int) $site->id;
+        $siteCode = (string) $site->code;
+        $today = now()->toDateString();
+        $activity = $this->todayTicketStats($siteCode, $today);
+
+        return [
+            'admin_site_id' => $siteId,
+            'site_code' => $siteCode,
+            'site_name' => (string) $site->name,
+            'player_count' => (int) Player::query()->where('site_code', $siteCode)->count(),
+            'ticket_order_count_today' => $activity['order_count'],
+            'active_player_count_today' => $activity['player_count'],
+            'latest_ticket_at' => $activity['latest_at'],
+        ];
+    }
+
+    /**
+     * @return array{player_count: int, order_count: int, latest_at: ?string}
+     */
+    private function todayTicketStats(string $siteCode, string $today): array
+    {
+        $base = DB::table('ticket_orders as o')
+            ->join('draws as d', 'd.id', '=', 'o.draw_id')
+            ->join('players as p', 'p.id', '=', 'o.player_id')
+            ->where('p.site_code', $siteCode)
+            ->whereDate('d.business_date', $today);
+
+        $latestAt = (clone $base)->max('o.created_at');
+
+        return [
+            'player_count' => (int) (clone $base)->distinct('o.player_id')->count('o.player_id'),
+            'order_count' => (int) (clone $base)->count(),
+            'latest_at' => $latestAt !== null ? Carbon::parse((string) $latestAt)->toIso8601String() : null,
+        ];
+    }
+}
diff --git a/app/Services/Admin/SiteDashboardOverviewBuilder.php b/app/Services/Admin/SiteDashboardOverviewBuilder.php
index daeb93b..822e686 100644
--- a/app/Services/Admin/SiteDashboardOverviewBuilder.php
+++ b/app/Services/Admin/SiteDashboardOverviewBuilder.php
@@ -2,7 +2,6 @@
 
 namespace App\Services\Admin;
 
-use App\Models\AdminSite;
 use App\Models\AdminUser;
 use App\Models\AgentNode;
 use App\Models\Player;
@@ -27,7 +26,7 @@ final class SiteDashboardOverviewBuilder
             return null;
         }
 
-        $site = $this->resolvePrimarySite($admin);
+        $site = SiteDashboardSiteResolver::resolvePrimarySite($admin);
         if ($site === null) {
             return null;
         }
@@ -52,7 +51,11 @@ final class SiteDashboardOverviewBuilder
         $currencyCode = $this->reportQuery->resolvePeriodCurrencyCode($today, $today, $scoped)
             ?? $this->reportQuery->resolvePeriodCurrencyCode($sevenDayFrom, $today, $scoped);
         $todayActivity = $this->todayActivityStats($siteCode, $today);
-        $pendingBills = $this->pendingBillStats($siteId);
+        $billStats = SiteSettlementBillStats::forSite($siteId);
+        $pendingBills = [
+            'count' => $billStats['pending_confirm_count'] + $billStats['payable_count'],
+            'unpaid_minor' => $billStats['payable_unpaid_minor'],
+        ];
         $topAgentToday = $this->topAgentToday($scoped, $today);
 
         return [
@@ -78,18 +81,6 @@ final class SiteDashboardOverviewBuilder
         ];
     }
 
-    private function resolvePrimarySite(AdminUser $admin): ?AdminSite
-    {
-        $siteIds = $admin->accessibleAdminSiteIds();
-        if ($siteIds === null || $siteIds === []) {
-            return null;
-        }
-
-        return AdminSite::query()
-            ->where('id', (int) $siteIds[0])
-            ->first();
-    }
-
     /**
      * @return array{player_count: int, order_count: int, latest_bet_at: ?string}
      */
@@ -110,22 +101,6 @@ final class SiteDashboardOverviewBuilder
         ];
     }
 
-    /**
-     * @return array{count: int, unpaid_minor: int}
-     */
-    private function pendingBillStats(int $siteId): array
-    {
-        $query = DB::table('settlement_bills as sb')
-            ->join('settlement_periods as sp', 'sp.id', '=', 'sb.settlement_period_id')
-            ->where('sp.admin_site_id', $siteId)
-            ->whereIn('sb.status', ['pending', 'pending_confirm', 'partial']);
-
-        return [
-            'count' => (int) $query->count(),
-            'unpaid_minor' => (int) $query->sum('sb.unpaid_amount'),
-        ];
-    }
-
     /**
      * @return array<string, mixed>|null
      */
diff --git a/app/Services/Admin/SiteDashboardSiteResolver.php b/app/Services/Admin/SiteDashboardSiteResolver.php
new file mode 100644
index 0000000..a033c45
--- /dev/null
+++ b/app/Services/Admin/SiteDashboardSiteResolver.php
@@ -0,0 +1,22 @@
+<?php
+
+namespace App\Services\Admin;
+
+use App\Models\AdminSite;
+use App\Models\AdminUser;
+
+/** 站点运营仪表盘：解析账号绑定的主接入站点。 */
+final class SiteDashboardSiteResolver
+{
+    public static function resolvePrimarySite(AdminUser $admin): ?AdminSite
+    {
+        $siteIds = $admin->accessibleAdminSiteIds();
+        if ($siteIds === null || $siteIds === []) {
+            return null;
+        }
+
+        return AdminSite::query()
+            ->where('id', (int) $siteIds[0])
+            ->first();
+    }
+}
diff --git a/app/Services/Admin/SiteFinanceDashboardOverviewBuilder.php b/app/Services/Admin/SiteFinanceDashboardOverviewBuilder.php
new file mode 100644
index 0000000..2dc2c08
--- /dev/null
+++ b/app/Services/Admin/SiteFinanceDashboardOverviewBuilder.php
@@ -0,0 +1,92 @@
+<?php
+
+namespace App\Services\Admin;
+
+use App\Models\AdminUser;
+use App\Models\Player;
+use App\Models\TransferOrder;
+use App\Support\AdminAgentScope;
+use App\Support\AdminDataScope;
+use App\Support\AdminScopeContext;
+use Illuminate\Database\Eloquent\Builder as EloquentBuilder;
+
+/** 站点财务仪表盘：对账异常、待确认/待收付账单、钱包玩家规模。 */
+final class SiteFinanceDashboardOverviewBuilder
+{
+    /**
+     * @return array<string, mixed>|null
+     */
+    public function build(AdminUser $admin, AdminScopeContext $scope): ?array
+    {
+        if (! $admin->hasPermissionCode('dashboard.view')) {
+            return null;
+        }
+
+        $site = SiteDashboardSiteResolver::resolvePrimarySite($admin);
+        if ($site === null) {
+            return null;
+        }
+
+        $siteId = (int) $site->id;
+        $siteCode = (string) $site->code;
+        $billStats = SiteSettlementBillStats::forSite($siteId);
+        $currencyCode = Player::query()
+            ->where('site_code', $siteCode)
+            ->whereNotNull('default_currency')
+            ->value('default_currency');
+
+        return [
+            'admin_site_id' => $siteId,
+            'site_code' => $siteCode,
+            'site_name' => (string) $site->name,
+            'wallet_player_count' => (int) Player::query()
+                ->where('site_code', $siteCode)
+                ->where('funding_mode', 'wallet')
+                ->count(),
+            'credit_player_count' => (int) Player::query()
+                ->where('site_code', $siteCode)
+                ->where('funding_mode', 'credit')
+                ->count(),
+            'pending_confirm_bill_count' => $billStats['pending_confirm_count'],
+            'payable_bill_count' => $billStats['payable_count'],
+            'payable_unpaid_minor' => $billStats['payable_unpaid_minor'],
+            'pending_bill_count' => $billStats['pending_confirm_count'] + $billStats['payable_count'],
+            'pending_unpaid_minor' => $billStats['payable_unpaid_minor'],
+            'abnormal_transfer_count' => $this->abnormalTransferCount($admin, $scope),
+            'currency_code' => is_string($currencyCode) && $currencyCode !== '' ? $currencyCode : null,
+        ];
+    }
+
+    private function abnormalTransferCount(AdminUser $admin, AdminScopeContext $scope): int
+    {
+        $query = TransferOrder::query()
+            ->whereIn('status', ['processing', 'failed', 'pending_reconcile']);
+        AdminDataScope::applyEloquentViaPlayer($query, $admin);
+        $this->applyRequestedScopeViaPlayer($query, $scope);
+
+        return (int) $query->count();
+    }
+
+    /**
+     * @param EloquentBuilder<mixed> $query
+     */
+    private function applyRequestedScopeViaPlayer(EloquentBuilder $query, AdminScopeContext $scope): void
+    {
+        $siteCode = $scope->effectiveRequestedSiteCode();
+        $agentNodeId = $scope->effectiveRequestedAgentNodeId();
+        if ($siteCode === null && $agentNodeId === null) {
+            return;
+        }
+
+        $admin = $scope->admin;
+        $query->whereHas('player', static function (EloquentBuilder $playerQuery) use ($admin, $siteCode, $agentNodeId): void {
+            if ($siteCode !== null) {
+                $playerQuery->where('site_code', $siteCode);
+            }
+
+            if ($agentNodeId !== null) {
+                AdminAgentScope::applyRequestedAgentNodeFilter($playerQuery, $admin, $agentNodeId);
+            }
+        });
+    }
+}
diff --git a/app/Services/Admin/SiteSettlementBillStats.php b/app/Services/Admin/SiteSettlementBillStats.php
new file mode 100644
index 0000000..86ce79d
--- /dev/null
+++ b/app/Services/Admin/SiteSettlementBillStats.php
@@ -0,0 +1,36 @@
+<?php
+
+namespace App\Services\Admin;
+
+use Illuminate\Support\Facades\DB;
+
+/** 站点信用账期账单摘要（待确认 / 待收付）。 */
+final class SiteSettlementBillStats
+{
+    /**
+     * @return array{
+     *     pending_confirm_count: int,
+     *     payable_count: int,
+     *     payable_unpaid_minor: int
+     * }
+     */
+    public static function forSite(int $siteId): array
+    {
+        $pendingConfirmQuery = DB::table('settlement_bills as sb')
+            ->join('settlement_periods as sp', 'sp.id', '=', 'sb.settlement_period_id')
+            ->where('sp.admin_site_id', $siteId)
+            ->where('sb.status', 'pending_confirm');
+
+        $payableQuery = DB::table('settlement_bills as sb')
+            ->join('settlement_periods as sp', 'sp.id', '=', 'sb.settlement_period_id')
+            ->where('sp.admin_site_id', $siteId)
+            ->whereIn('sb.status', ['confirmed', 'partial_paid', 'overdue'])
+            ->where('sb.unpaid_amount', '>', 0);
+
+        return [
+            'pending_confirm_count' => (int) (clone $pendingConfirmQuery)->count(),
+            'payable_count' => (int) (clone $payableQuery)->count(),
+            'payable_unpaid_minor' => (int) (clone $payableQuery)->sum('sb.unpaid_amount'),
+        ];
+    }
+}
diff --git a/app/Services/Wallet/WalletTransferReconcileDetector.php b/app/Services/Wallet/WalletTransferReconcileDetector.php
index 5fd8d27..823a32c 100644
--- a/app/Services/Wallet/WalletTransferReconcileDetector.php
+++ b/app/Services/Wallet/WalletTransferReconcileDetector.php
@@ -7,6 +7,8 @@ use App\Models\WalletTxn;
 use App\Models\TransferOrder;
 use App\Models\ReconcileJob;
 use App\Models\ReconcileItem;
+use App\Support\AdminScopeContext;
+use App\Support\AdminScopePolicy;
 use Illuminate\Support\Str;
 use Illuminate\Support\Collection;
 use Illuminate\Support\Facades\DB;
@@ -56,6 +58,7 @@ final class WalletTransferReconcileDetector
         int $staleMinutes = 15,
         ?int $playerId = null,
         bool $includeMainSiteCheck = true,
+        ?AdminScopeContext $scope = null,
     ): array {
         $limit = max(1, $limit);
         $staleMinutes = max(1, $staleMinutes);
@@ -77,6 +80,10 @@ final class WalletTransferReconcileDetector
             $query->where('player_id', $playerId);
         }
 
+        if ($scope !== null && ! $scope->isSuperAdmin()) {
+            AdminScopePolicy::applyViaPlayer($query, $scope);
+        }
+
         $orders = $query->get();
 
         if ($orders->isEmpty()) {
@@ -118,13 +125,16 @@ final class WalletTransferReconcileDetector
         Carbon $periodStart,
         Carbon $periodEnd,
         ?int $adminUserId,
+        ?int $adminSiteId = null,
+        ?int $playerId = null,
     ): ReconcileJob {
-        return DB::transaction(function () use ($items, $periodStart, $periodEnd, $adminUserId): ReconcileJob {
+        return DB::transaction(function () use ($items, $periodStart, $periodEnd, $adminUserId, $adminSiteId, $playerId): ReconcileJob {
             $jobNo = 'REC'.now()->format('YmdHis').strtoupper(str_replace('-', '', Str::uuid()->toString()));
 
             $job = ReconcileJob::query()->create([
                 'job_no' => $jobNo,
                 'admin_user_id' => $adminUserId,
+                'admin_site_id' => $adminSiteId,
                 'reconcile_type' => self::RECONCILE_TYPE,
                 'status' => 'completed',
                 'period_start' => $periodStart,
@@ -132,6 +142,7 @@ final class WalletTransferReconcileDetector
                 'summary_json' => [
                     'item_count' => count($items),
                     'mismatch_count' => count($items),
+                    'player_id' => $playerId,
                 ],
                 'finished_at' => now(),
             ]);
diff --git a/app/Support/AdminAuthProfile.php b/app/Support/AdminAuthProfile.php
index 986130b..7b032fc 100644
--- a/app/Support/AdminAuthProfile.php
+++ b/app/Support/AdminAuthProfile.php
@@ -40,6 +40,7 @@ final class AdminAuthProfile
      *   },
      *   site: ?array{id: int, code: string, name: string},
      *   is_super_admin: bool,
+     *   account_kind: 'super_admin'|'site_admin'|'site_finance'|'site_cs'|'agent_operator'|'platform_account',
      *   operational_permissions: list<string>,
      *   delegation_ceiling: list<string>,
      *   accessible_sites?: list<array{id: int, code: string, name: string}>
@@ -49,6 +50,7 @@ final class AdminAuthProfile
     {
         $fresh = $admin->fresh();
         $permissionSlugs = $fresh->adminPermissionSlugs();
+        $operationalCodes = $fresh->effectiveMenuActionPermissionCodes();
         $agent = self::agentContext($fresh);
 
         $payload = [
@@ -61,7 +63,8 @@ final class AdminAuthProfile
             'agent' => $agent,
             'site' => self::siteContext($fresh),
             'is_super_admin' => $fresh->isSuperAdmin(),
-            'operational_permissions' => $permissionSlugs,
+            'account_kind' => self::accountKind($fresh),
+            'operational_permissions' => $operationalCodes,
             'delegation_ceiling' => AgentDelegationAuthorization::delegationLegacySlugsForAdminUser($fresh),
         ];
 
@@ -81,7 +84,7 @@ final class AdminAuthProfile
             return null;
         }
 
-        if (! SitePlatformRole::userHasSiteAdminRole($admin)) {
+        if (! SiteOperatorRoles::userHasSiteOperatorRole($admin)) {
             return null;
         }
 
@@ -130,4 +133,22 @@ final class AdminAuthProfile
             'can_create_player' => (bool) ($profile?->can_create_player ?? false),
         ];
     }
+
+    private static function accountKind(AdminUser $admin): string
+    {
+        if ($admin->isSuperAdmin()) {
+            return 'super_admin';
+        }
+
+        if ($admin->hasPrimaryAgentBinding()) {
+            return 'agent_operator';
+        }
+
+        $siteRole = SiteOperatorRoles::primarySiteOperatorSlug($admin);
+        if ($siteRole !== null) {
+            return $siteRole;
+        }
+
+        return 'platform_account';
+    }
 }
diff --git a/app/Support/AdminAuthorizationRegistry.php b/app/Support/AdminAuthorizationRegistry.php
index 5fe7f2a..b6c2f4b 100644
--- a/app/Support/AdminAuthorizationRegistry.php
+++ b/app/Support/AdminAuthorizationRegistry.php
@@ -565,7 +565,6 @@ final class AdminAuthorizationRegistry
             ['code' => 'admin.reports.daily-profit', 'module_code' => 'report', 'name' => '每日盈亏汇总', 'http_method' => 'GET', 'uri_pattern' => '/api/v1/admin/reports/daily-profit', 'route_name' => 'api.v1.admin.reports.daily-profit', 'auth_mode' => 'permission_required', 'is_audit_required' => false, 'permission_codes' => ['service.report.view']],
             ['code' => 'admin.reports.player-win-loss', 'module_code' => 'report', 'name' => '玩家输赢报表', 'http_method' => 'GET', 'uri_pattern' => '/api/v1/admin/reports/player-win-loss', 'route_name' => 'api.v1.admin.reports.player-win-loss', 'auth_mode' => 'permission_required', 'is_audit_required' => false, 'permission_codes' => ['service.report.view']],
             ['code' => 'admin.reports.play-dimension', 'module_code' => 'report', 'name' => '玩法维度报表', 'http_method' => 'GET', 'uri_pattern' => '/api/v1/admin/reports/play-dimension', 'route_name' => 'api.v1.admin.reports.play-dimension', 'auth_mode' => 'permission_required', 'is_audit_required' => false, 'permission_codes' => ['service.report.view']],
-            ['code' => 'admin.reports.rebate-commission', 'module_code' => 'report', 'name' => '佣金回水报表', 'http_method' => 'GET', 'uri_pattern' => '/api/v1/admin/reports/rebate-commission', 'route_name' => 'api.v1.admin.reports.rebate-commission', 'auth_mode' => 'permission_required', 'is_audit_required' => false, 'permission_codes' => ['service.report.view']],
             ['code' => 'admin.report-jobs.index', 'module_code' => 'report', 'name' => '报表任务列表', 'http_method' => 'GET', 'uri_pattern' => '/api/v1/admin/report-jobs', 'route_name' => 'api.v1.admin.report-jobs.index', 'auth_mode' => 'permission_required', 'is_audit_required' => false, 'permission_codes' => ['service.report.view']],
             ['code' => 'admin.report-jobs.store', 'module_code' => 'report', 'name' => '创建报表任务', 'http_method' => 'POST', 'uri_pattern' => '/api/v1/admin/report-jobs', 'route_name' => 'api.v1.admin.report-jobs.store', 'auth_mode' => 'permission_required', 'is_audit_required' => true, 'permission_codes' => ['service.report.export']],
             ['code' => 'admin.report-jobs.show', 'module_code' => 'report', 'name' => '报表任务详情', 'http_method' => 'GET', 'uri_pattern' => '/api/v1/admin/report-jobs/{report_job}', 'route_name' => 'api.v1.admin.report-jobs.show', 'auth_mode' => 'permission_required', 'is_audit_required' => false, 'permission_codes' => ['service.report.view', 'service.report.export']],
diff --git a/app/Support/AdminReconcileScope.php b/app/Support/AdminReconcileScope.php
new file mode 100644
index 0000000..37829c7
--- /dev/null
+++ b/app/Support/AdminReconcileScope.php
@@ -0,0 +1,206 @@
+<?php
+
+namespace App\Support;
+
+use App\Lottery\ErrorCode;
+use App\Models\AdminSite;
+use App\Models\AdminUser;
+use App\Models\AgentNode;
+use App\Models\Player;
+use App\Models\ReconcileJob;
+use App\Support\ApiMessage;
+use Illuminate\Database\Eloquent\Builder;
+use Illuminate\Http\JsonResponse;
+
+/** 对账任务：按接入站点（及绑定代理子树）收敛可见范围。 */
+final class AdminReconcileScope
+{
+    /**
+     * @param  Builder<ReconcileJob>  $query
+     */
+    public static function applyToJobsQuery(Builder $query, AdminUser $admin): void
+    {
+        if ($admin->isSuperAdmin()) {
+            return;
+        }
+
+        $siteIds = $admin->accessibleAdminSiteIds();
+        if ($siteIds === null) {
+            return;
+        }
+
+        if ($siteIds === []) {
+            $query->whereRaw('0 = 1');
+
+            return;
+        }
+
+        $siteCodes = AdminSite::query()
+            ->whereIn('id', $siteIds)
+            ->pluck('code')
+            ->map(static fn ($code): string => (string) $code)
+            ->all();
+
+        $agent = AdminAgentScope::primaryAgentNode($admin);
+
+        $query->where(function (Builder $outer) use ($siteIds, $siteCodes, $agent): void {
+            $outer->whereIn('admin_site_id', $siteIds);
+
+            if ($siteCodes !== []) {
+                $outer->orWhere(function (Builder $legacy) use ($siteCodes, $agent): void {
+                    $legacy->whereNull('admin_site_id')
+                        ->whereHas('items', function (Builder $items) use ($siteCodes, $agent): void {
+                            self::applyItemsTransferPlayerScope($items, $siteCodes, $agent);
+                        });
+                });
+            }
+        });
+
+        if ($agent instanceof AgentNode) {
+            $query->whereHas('items', function (Builder $items) use ($agent): void {
+                self::applyItemsAgentSubtree($items, $agent);
+            });
+        }
+    }
+
+    public static function jobAccessible(AdminUser $admin, ReconcileJob $job): bool
+    {
+        if ($admin->isSuperAdmin()) {
+            return true;
+        }
+
+        $siteIds = $admin->accessibleAdminSiteIds();
+        if ($siteIds === null) {
+            return true;
+        }
+
+        if ($siteIds === []) {
+            return false;
+        }
+
+        $jobSiteId = $job->admin_site_id !== null ? (int) $job->admin_site_id : null;
+        if ($jobSiteId !== null) {
+            if (! in_array($jobSiteId, $siteIds, true)) {
+                return false;
+            }
+        } else {
+            $siteCodes = AdminSite::query()
+                ->whereIn('id', $siteIds)
+                ->pluck('code')
+                ->map(static fn ($code): string => (string) $code)
+                ->all();
+
+            $hasScopedItem = $job->items()
+                ->where(function (Builder $items) use ($siteCodes, $admin): void {
+                    $agent = AdminAgentScope::primaryAgentNode($admin);
+                    self::applyItemsTransferPlayerScope($items, $siteCodes, $agent);
+                })
+                ->exists();
+
+            if (! $hasScopedItem) {
+                return false;
+            }
+        }
+
+        $agent = AdminAgentScope::primaryAgentNode($admin);
+        if ($agent === null) {
+            return true;
+        }
+
+        return $job->items()
+            ->where(function (Builder $items) use ($agent): void {
+                self::applyItemsAgentSubtree($items, $agent);
+            })
+            ->exists();
+    }
+
+    public static function resolveAdminSiteIdForJob(AdminUser $admin, ?Player $player = null): ?int
+    {
+        if ($player !== null) {
+            $siteId = AdminSite::query()
+                ->where('code', (string) $player->site_code)
+                ->value('id');
+
+            return $siteId !== null ? (int) $siteId : null;
+        }
+
+        if ($admin->isSuperAdmin()) {
+            return null;
+        }
+
+        $agent = AdminAgentScope::primaryAgentNode($admin);
+        if ($agent !== null) {
+            return (int) $agent->admin_site_id;
+        }
+
+        $siteIds = $admin->accessibleAdminSiteIds();
+
+        return $siteIds[0] ?? null;
+    }
+
+    public static function denyUnlessJobAccessible(AdminUser $admin, ReconcileJob $job): ?JsonResponse
+    {
+        if (! self::jobAccessible($admin, $job)) {
+            return ApiMessage::errorResponse(
+                request(),
+                'admin.reconcile_job_access_denied',
+                ErrorCode::AdminForbidden->value,
+                null,
+                403,
+            );
+        }
+
+        return null;
+    }
+
+    /**
+     * @param  Builder<\App\Models\ReconcileItem>  $query
+     * @param  list<string>  $siteCodes
+     */
+    public static function applyItemsTransferPlayerScope(
+        Builder $query,
+        array $siteCodes,
+        ?AgentNode $agent = null,
+    ): void {
+        if ($siteCodes === []) {
+            $query->whereRaw('0 = 1');
+
+            return;
+        }
+
+        $query->whereExists(function ($sub) use ($siteCodes, $agent): void {
+            $sub->selectRaw('1')
+                ->from('transfer_orders')
+                ->join('players', 'players.id', '=', 'transfer_orders.player_id')
+                ->whereColumn('transfer_orders.transfer_no', 'reconcile_items.side_a_ref');
+
+            $sub->whereIn('players.site_code', $siteCodes);
+
+            if ($agent instanceof AgentNode) {
+                $sub->whereIn('players.agent_node_id', function ($nodes) use ($agent): void {
+                    $nodes->select('id')
+                        ->from('agent_nodes')
+                        ->where('path', 'like', $agent->path.'%');
+                });
+            }
+        });
+    }
+
+    /**
+     * @param  Builder<\App\Models\ReconcileItem>  $query
+     */
+    private static function applyItemsAgentSubtree(Builder $query, AgentNode $agent): void
+    {
+        $query->whereExists(function ($sub) use ($agent): void {
+            $sub->selectRaw('1')
+                ->from('transfer_orders')
+                ->join('players', 'players.id', '=', 'transfer_orders.player_id')
+                ->whereColumn('transfer_orders.transfer_no', 'reconcile_items.side_a_ref')
+                ->whereIn('players.agent_node_id', function ($nodes) use ($agent): void {
+                    $nodes->select('id')
+                        ->from('agent_nodes')
+                        ->where('path', 'like', $agent->path.'%');
+                });
+        });
+    }
+}
diff --git a/app/Support/PlatformSystemRoles.php b/app/Support/PlatformSystemRoles.php
index 4903620..80ffb3d 100644
--- a/app/Support/PlatformSystemRoles.php
+++ b/app/Support/PlatformSystemRoles.php
@@ -4,19 +4,29 @@ namespace App\Support;
 
 use App\Models\AdminRole;
 
-/** 平台角色管理仅维护的两个内置系统角色。 */
+/** 平台内置系统角色（超管 / 站点运营 / 代理）。 */
 final class PlatformSystemRoles
 {
     public const SLUG_SUPER_ADMIN = AdminRole::ROLE_SUPER_ADMIN;
 
     public const SLUG_AGENT = 'agent';
 
-    public const SLUG_SITE_ADMIN = SitePlatformRole::SLUG;
+    public const SLUG_SITE_ADMIN = SiteOperatorRoles::SLUG_SITE_ADMIN;
+
+    public const SLUG_SITE_FINANCE = SiteOperatorRoles::SLUG_SITE_FINANCE;
+
+    public const SLUG_SITE_CS = SiteOperatorRoles::SLUG_SITE_CS;
 
     /** @return list<string> */
     public static function fixedSlugs(): array
     {
-        return [self::SLUG_SUPER_ADMIN, self::SLUG_SITE_ADMIN, self::SLUG_AGENT];
+        return [
+            self::SLUG_SUPER_ADMIN,
+            self::SLUG_SITE_ADMIN,
+            self::SLUG_SITE_FINANCE,
+            self::SLUG_SITE_CS,
+            self::SLUG_AGENT,
+        ];
     }
 
     public static function isFixedSlug(string $slug): bool
@@ -52,6 +62,8 @@ final class PlatformSystemRoles
     {
         self::ensureSuperAdminRole();
         SiteAdminDefaultRolePermissions::ensurePlatformSiteAdminRole();
+        SiteFinanceDefaultRolePermissions::ensurePlatformSiteFinanceRole();
+        SiteCsDefaultRolePermissions::ensurePlatformSiteCsRole();
         AgentDefaultRolePermissions::ensurePlatformAgentRole();
     }
 }
diff --git a/app/Support/SiteAdminDefaultRolePermissions.php b/app/Support/SiteAdminDefaultRolePermissions.php
index b0cf2ba..9b7adb9 100644
--- a/app/Support/SiteAdminDefaultRolePermissions.php
+++ b/app/Support/SiteAdminDefaultRolePermissions.php
@@ -23,9 +23,11 @@ final class SiteAdminDefaultRolePermissions
         'prd.users.manage',
         'prd.tickets.view',
         'prd.report.view',
+        'prd.report.export',
+        'prd.draw_result.view',
+        'prd.wallet_reconcile.manage',
         'prd.settlement.agent.view',
         'prd.settlement.agent.manage',
-        'prd.integration.view',
     ];
 
     /**
@@ -46,7 +48,7 @@ final class SiteAdminDefaultRolePermissions
             [
                 'code' => SitePlatformRole::SLUG,
                 'name' => '站点管理员',
-                'description' => '接入站点后台默认权限（代理/玩家/结算运营 + 站点仪表盘）',
+                'description' => '接入站点后台默认权限（本站代理/玩家/信用结算 + 钱包流水与经营报表 + 期号只读）',
                 'status' => 1,
                 'is_system' => true,
                 'sort_order' => 40,
diff --git a/app/Support/SiteCsDefaultRolePermissions.php b/app/Support/SiteCsDefaultRolePermissions.php
new file mode 100644
index 0000000..1e6ae5c
--- /dev/null
+++ b/app/Support/SiteCsDefaultRolePermissions.php
@@ -0,0 +1,49 @@
+<?php
+
+namespace App\Support;
+
+use App\Models\AdminRole;
+
+/** 平台「站点客服」内置角色：单玩家查询，不含全局经营报表与代理管理。 */
+final class SiteCsDefaultRolePermissions
+{
+    /** @var list<string> */
+    private const TEMPLATE_SLUGS = [
+        'prd.dashboard.view',
+        'prd.users.view_cs',
+        'prd.tickets.view',
+        'prd.wallet_reconcile.view_cs',
+    ];
+
+    /** @return list<string> */
+    public static function templateSlugs(): array
+    {
+        return self::TEMPLATE_SLUGS;
+    }
+
+    public static function ensurePlatformSiteCsRole(): AdminRole
+    {
+        $role = AdminRole::query()->updateOrCreate(
+            [
+                'slug' => SiteOperatorRoles::SLUG_SITE_CS,
+                'scope_type' => AdminRole::SCOPE_SYSTEM,
+            ],
+            [
+                'code' => SiteOperatorRoles::SLUG_SITE_CS,
+                'name' => '站点客服',
+                'description' => '单站客服：玩家/注单/单用户钱包查询工作台，不含全局报表与代理经营',
+                'status' => 1,
+                'is_system' => true,
+                'sort_order' => 42,
+                'owner_agent_id' => null,
+                'delegated_from_role_id' => null,
+            ],
+        );
+
+        $role->syncLegacyPermissionSlugs(
+            AdminPermissionInheritance::expand(self::TEMPLATE_SLUGS),
+        );
+
+        return $role->fresh() ?? $role;
+    }
+}
diff --git a/app/Support/SiteFinanceDefaultRolePermissions.php b/app/Support/SiteFinanceDefaultRolePermissions.php
new file mode 100644
index 0000000..6d03980
--- /dev/null
+++ b/app/Support/SiteFinanceDefaultRolePermissions.php
@@ -0,0 +1,55 @@
+<?php
+
+namespace App\Support;
+
+use App\Models\AdminRole;
+
+/** 平台「站点财务」内置角色：对账、报表导出、结算收付，不含代理树经营。 */
+final class SiteFinanceDefaultRolePermissions
+{
+    /** @var list<string> */
+    private const TEMPLATE_SLUGS = [
+        'prd.dashboard.view',
+        'prd.draw_result.view',
+        'prd.users.view_finance',
+        'prd.tickets.view',
+        'prd.report.view',
+        'prd.report.export',
+        'prd.wallet_reconcile.manage',
+        'prd.wallet_adjust.manage',
+        'prd.settlement.agent.view',
+        'prd.settlement.agent.manage',
+    ];
+
+    /** @return list<string> */
+    public static function templateSlugs(): array
+    {
+        return self::TEMPLATE_SLUGS;
+    }
+
+    public static function ensurePlatformSiteFinanceRole(): AdminRole
+    {
+        $role = AdminRole::query()->updateOrCreate(
+            [
+                'slug' => SiteOperatorRoles::SLUG_SITE_FINANCE,
+                'scope_type' => AdminRole::SCOPE_SYSTEM,
+            ],
+            [
+                'code' => SiteOperatorRoles::SLUG_SITE_FINANCE,
+                'name' => '站点财务',
+                'description' => '单站财务/对账：钱包流水、对账、经营报表导出、信用结算收付',
+                'status' => 1,
+                'is_system' => true,
+                'sort_order' => 41,
+                'owner_agent_id' => null,
+                'delegated_from_role_id' => null,
+            ],
+        );
+
+        $role->syncLegacyPermissionSlugs(
+            AdminPermissionInheritance::expand(self::TEMPLATE_SLUGS),
+        );
+
+        return $role->fresh() ?? $role;
+    }
+}
diff --git a/app/Support/SiteOperatorRoles.php b/app/Support/SiteOperatorRoles.php
new file mode 100644
index 0000000..f2b4397
--- /dev/null
+++ b/app/Support/SiteOperatorRoles.php
@@ -0,0 +1,62 @@
+<?php
+
+namespace App\Support;
+
+use App\Models\AdminUser;
+use Illuminate\Support\Facades\DB;
+
+/** 接入站点平台账号内置角色（绑定 admin_user_site_roles，无代理节点）。 */
+final class SiteOperatorRoles
+{
+    public const SLUG_SITE_ADMIN = 'site_admin';
+
+    public const SLUG_SITE_FINANCE = 'site_finance';
+
+    public const SLUG_SITE_CS = 'site_cs';
+
+    /** @return list<string> */
+    public static function slugs(): array
+    {
+        return [
+            self::SLUG_SITE_ADMIN,
+            self::SLUG_SITE_FINANCE,
+            self::SLUG_SITE_CS,
+        ];
+    }
+
+    public static function isSiteOperatorSlug(string $slug): bool
+    {
+        return in_array($slug, self::slugs(), true);
+    }
+
+    public static function userHasSiteOperatorRole(AdminUser $user): bool
+    {
+        if ($user->isSuperAdmin() || $user->hasPrimaryAgentBinding()) {
+            return false;
+        }
+
+        return self::primarySiteOperatorSlug($user) !== null;
+    }
+
+    public static function userHasSiteAdminRole(AdminUser $user): bool
+    {
+        return self::primarySiteOperatorSlug($user) === self::SLUG_SITE_ADMIN;
+    }
+
+    public static function primarySiteOperatorSlug(AdminUser $user): ?string
+    {
+        if ($user->isSuperAdmin() || $user->hasPrimaryAgentBinding()) {
+            return null;
+        }
+
+        $slug = DB::table('admin_user_site_roles as usr')
+            ->join('admin_roles as r', 'r.id', '=', 'usr.role_id')
+            ->where('usr.admin_user_id', $user->id)
+            ->whereIn('r.slug', self::slugs())
+            ->orderBy('usr.site_id')
+            ->orderBy('r.sort_order')
+            ->value('r.slug');
+
+        return is_string($slug) && $slug !== '' ? $slug : null;
+    }
+}
diff --git a/app/Support/SitePlatformRole.php b/app/Support/SitePlatformRole.php
index 59b48a5..4a8a60b 100644
--- a/app/Support/SitePlatformRole.php
+++ b/app/Support/SitePlatformRole.php
@@ -7,10 +7,10 @@ use App\Models\AdminUser;
 use Illuminate\Support\Facades\DB;
 use Illuminate\Validation\ValidationException;
 
-/** 接入站点后台账号统一使用平台系统角色 slug=site_admin。 */
+/** 接入站点后台主运营角色 slug=site_admin。 */
 final class SitePlatformRole
 {
-    public const SLUG = 'site_admin';
+    public const SLUG = SiteOperatorRoles::SLUG_SITE_ADMIN;
 
     public static function resolve(): AdminRole
     {
@@ -41,14 +41,6 @@ final class SitePlatformRole
 
     public static function userHasSiteAdminRole(AdminUser $user): bool
     {
-        if ($user->isSuperAdmin() || $user->hasPrimaryAgentBinding()) {
-            return false;
-        }
-
-        return DB::table('admin_user_site_roles as usr')
-            ->join('admin_roles as r', 'r.id', '=', 'usr.role_id')
-            ->where('usr.admin_user_id', $user->id)
-            ->where('r.slug', self::SLUG)
-            ->exists();
+        return SiteOperatorRoles::userHasSiteAdminRole($user);
     }
 }
diff --git a/database/migrations/2026_06_16_120000_add_admin_site_id_to_reconcile_jobs_table.php b/database/migrations/2026_06_16_120000_add_admin_site_id_to_reconcile_jobs_table.php
new file mode 100644
index 0000000..82b9b77
--- /dev/null
+++ b/database/migrations/2026_06_16_120000_add_admin_site_id_to_reconcile_jobs_table.php
@@ -0,0 +1,44 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\DB;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::table('reconcile_jobs', function (Blueprint $table): void {
+            $table->foreignId('admin_site_id')
+                ->nullable()
+                ->after('admin_user_id')
+                ->constrained('admin_sites')
+                ->nullOnDelete();
+        });
+
+        if (DB::getDriverName() === 'pgsql') {
+            DB::statement(<<<'SQL'
+                UPDATE reconcile_jobs AS rj
+                SET admin_site_id = sub.admin_site_id
+                FROM (
+                    SELECT ri.reconcile_job_id, MIN(asite.id) AS admin_site_id
+                    FROM reconcile_items AS ri
+                    INNER JOIN transfer_orders AS tord ON tord.transfer_no = ri.side_a_ref
+                    INNER JOIN players AS p ON p.id = tord.player_id
+                    INNER JOIN admin_sites AS asite ON asite.code = p.site_code
+                    GROUP BY ri.reconcile_job_id
+                ) AS sub
+                WHERE rj.id = sub.reconcile_job_id
+                  AND rj.admin_site_id IS NULL
+                SQL);
+        }
+    }
+
+    public function down(): void
+    {
+        Schema::table('reconcile_jobs', function (Blueprint $table): void {
+            $table->dropConstrainedForeignId('admin_site_id');
+        });
+    }
+};
diff --git a/database/migrations/2026_06_16_140000_seed_platform_site_finance_and_cs_roles.php b/database/migrations/2026_06_16_140000_seed_platform_site_finance_and_cs_roles.php
new file mode 100644
index 0000000..3082ea2
--- /dev/null
+++ b/database/migrations/2026_06_16_140000_seed_platform_site_finance_and_cs_roles.php
@@ -0,0 +1,19 @@
+<?php
+
+use App\Support\SiteCsDefaultRolePermissions;
+use App\Support\SiteFinanceDefaultRolePermissions;
+use Illuminate\Database\Migrations\Migration;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        SiteFinanceDefaultRolePermissions::ensurePlatformSiteFinanceRole();
+        SiteCsDefaultRolePermissions::ensurePlatformSiteCsRole();
+    }
+
+    public function down(): void
+    {
+        // 不回滚内置角色，避免已绑定的站点财务/客服账号失权。
+    }
+};
diff --git a/docs/admin-rbac.md b/docs/admin-rbac.md
index f20a894..01d5911 100644
--- a/docs/admin-rbac.md
+++ b/docs/admin-rbac.md
@@ -38,7 +38,12 @@ php artisan lottery:admin-auth-audit          # 仅体检：受保护路由是
 
 - 后台查询范围统一为：`site_scope ∩ agent_subtree_scope`。
 - 新增统一入口 `App\Support\AdminScopePolicy`，查询应优先通过该策略应用数据范围。
-- `auth/me` 继续返回 `permissions`（`prd.*`）兼容前端，同时新增 `operational_permissions` 字段用于显式表达可操作权限集合。
+- `auth/me` 字段分工：
+  - `permissions`：legacy `prd.*` 产品权限（侧栏、角色 UI、旧页面门控）
+  - `operational_permissions`：`admin_menu_actions.permission_code`（与 API 中间件鉴权一致）
+  - `account_kind`：`super_admin` | `site_admin` | `site_finance` | `site_cs` | `agent_operator` | `platform_account`
+
+前端新代码优先使用 `useAdminPermission().hasAnyCode()` 与 `operational_permissions`；`permissions` / `prd.*` 逐步废弃。
 
 ## 已废弃的 `prd.*`（请求体仍可传入，会自动归一）
 
@@ -70,8 +75,13 @@ php artisan lottery:admin-auth-audit          # 仅体检：受保护路由是
 
 ### 路径 B：平台运营账号（单站）
 
-1. 平台 **角色管理** 有三个内置角色：**超级管理员**（平台唯一账号，`admin_users.is_super_admin`，不绑定站点，自动拥有全部 `prd.*`）、**站点管理员**（`slug=site_admin`，接入站点自动创建的后台账号默认角色，含站点仪表盘 + 代理/玩家/结算运营）、**代理**（经营主账号默认模板）。若需更细的平台运营分工，可在「平台账号」上绑定 **站点管理员** 或 **代理** 后按需收窄权限；勿授予 `prd.agent-line.provision`、全站接入密钥类权限。
-2. **系统 → 平台账号 → 新建**：填写账号信息，**选择目标站点**（`admin_site_id`），勾选上一步角色。
+1. 平台 **角色管理** 内置角色：
+   - **超级管理员**（`is_super_admin`，全库唯一，不绑站点）
+   - **站点管理员**（`slug=site_admin`）：接入站点默认主运营；代理/玩家/信用结算/钱包对账/经营报表（含导出）/期号只读
+   - **站点财务**（`slug=site_finance`）：财务工作台（对账异常、待确认/待收付账单）；对账、报表导出、补单冲正、结算收付；不含代理树经营
+   - **站点客服**（`slug=site_cs`）：客服工作台（玩家/今日注单）；玩家/注单/单用户钱包查询；不含全局报表与代理
+   - **代理**（`slug=agent`）：经营主账号默认模板
+2. **系统 → 平台账号 → 新建**：填写账号信息，**选择目标站点**（`admin_site_id`），勾选角色（默认接入站自动绑 `site_admin`）。
 3. 对方登录后仅见绑定站点数据；`auth/me.accessible_sites` 列出可访问站点（单站时一项）。
 
 改角色绑定时须带上同一 `admin_site_id`（`PUT /api/v1/admin/admin-users/{id}/roles`），仅替换该站点上的角色 pivot，不影响其他站点绑定。
diff --git a/routes/api/v1/admin/report.php b/routes/api/v1/admin/report.php
index 8c03554..afb28ac 100644
--- a/routes/api/v1/admin/report.php
+++ b/routes/api/v1/admin/report.php
@@ -3,7 +3,6 @@
 use App\Http\Controllers\Api\V1\Admin\Reports\AdminReportDailyProfitController;
 use App\Http\Controllers\Api\V1\Admin\Reports\AdminReportPlayDimensionController;
 use App\Http\Controllers\Api\V1\Admin\Reports\AdminReportPlayerWinLossController;
-use App\Http\Controllers\Api\V1\Admin\Reports\AdminReportRebateCommissionController;
 use App\Http\Controllers\Api\V1\Admin\Reports\ReportJobDownloadController;
 use App\Http\Controllers\Api\V1\Admin\Reports\ReportJobIndexController;
 use App\Http\Controllers\Api\V1\Admin\Reports\ReportJobShowController;
@@ -18,8 +17,6 @@ Route::middleware('admin.api-resource')->group(function (): void {
         ->name('api.v1.admin.reports.player-win-loss');
     Route::get('reports/play-dimension', AdminReportPlayDimensionController::class)
         ->name('api.v1.admin.reports.play-dimension');
-    Route::get('reports/rebate-commission', AdminReportRebateCommissionController::class)
-        ->name('api.v1.admin.reports.rebate-commission');
 
     Route::get('report-jobs', ReportJobIndexController::class)
         ->name('api.v1.admin.report-jobs.index');
diff --git a/tests/Feature/AdminAuthLoginTest.php b/tests/Feature/AdminAuthLoginTest.php
index c83c4c9..c8662d2 100644
--- a/tests/Feature/AdminAuthLoginTest.php
+++ b/tests/Feature/AdminAuthLoginTest.php
@@ -15,6 +15,8 @@ test('admin ping requires authentication', function () {
 });
 
 test('admin auth me returns current admin profile', function () {
+    $this->artisan('lottery:admin-auth-sync')->assertExitCode(0);
+
     $admin = AdminUser::query()->create([
         'username' => 'admin_me',
         'name' => '管理员本人',
@@ -26,13 +28,21 @@ test('admin auth me returns current admin profile', function () {
 
     $token = $admin->createToken('admin-api', ['*'], now()->addDay())->plainTextToken;
 
-    $this->withHeader('Authorization', 'Bearer '.$token)
+    $resp = $this->withHeader('Authorization', 'Bearer '.$token)
         ->getJson('/api/v1/admin/auth/me')
         ->assertOk()
         ->assertJsonPath('code', ErrorCode::Success->value)
         ->assertJsonPath('data.admin.username', 'admin_me')
+        ->assertJsonPath('data.admin.account_kind', 'super_admin')
         ->assertJsonPath('data.admin.navigation.0.segment', 'dashboard')
         ->assertJsonStructure(['data' => ['admin' => ['permissions', 'operational_permissions']]]);
+
+    $permissions = $resp->json('data.admin.permissions');
+    $operational = $resp->json('data.admin.operational_permissions');
+    expect($permissions)->toBeArray()->not->toBeEmpty()
+        ->and($operational)->toBeArray()->not->toBeEmpty()
+        ->and($permissions[0])->toStartWith('prd.')
+        ->and($operational[0])->not->toStartWith('prd.');
 });
 
 test('admin login returns bearer token when captcha passes validation', function () {
diff --git a/tests/Feature/AdminReconcileJobScopeTest.php b/tests/Feature/AdminReconcileJobScopeTest.php
new file mode 100644
index 0000000..2512792
--- /dev/null
+++ b/tests/Feature/AdminReconcileJobScopeTest.php
@@ -0,0 +1,211 @@
+<?php
+
+use App\Models\AdminUser;
+use App\Models\Player;
+use App\Models\ReconcileJob;
+use App\Models\TransferOrder;
+use App\Support\SitePlatformRole;
+use Illuminate\Foundation\Testing\RefreshDatabase;
+use Illuminate\Support\Facades\DB;
+use Illuminate\Support\Facades\Hash;
+use Laravel\Sanctum\Sanctum;
+
+uses(RefreshDatabase::class);
+
+beforeEach(function (): void {
+    $this->artisan('lottery:admin-auth-sync')->assertExitCode(0);
+});
+
+function reconcileScopeSuperToken(): string
+{
+    $admin = AdminUser::query()->create([
+        'username' => 'reconcile_scope_super',
+        'name' => 'Super',
+        'email' => null,
+        'password' => Hash::make('secret-strong'),
+        'status' => 0,
+    ]);
+    grantSuperAdminRole($admin);
+
+    return $admin->createToken('test', ['*'], now()->addDay())->plainTextToken;
+}
+
+test('reconcile job list is scoped to site admin site', function (): void {
+    $superToken = reconcileScopeSuperToken();
+
+    $siteA = $this->withHeader('Authorization', 'Bearer '.$superToken)
+        ->postJson('/api/v1/admin/integration-sites', [
+            'code' => 'reconcile-a',
+            'name' => 'Reconcile A',
+            'admin_account' => [
+                'username' => 'reconcile_a_admin',
+                'nickname' => 'A Admin',
+                'password' => 'secret-strong',
+            ],
+        ])
+        ->assertCreated()
+        ->json('data');
+
+    $siteB = $this->withHeader('Authorization', 'Bearer '.$superToken)
+        ->postJson('/api/v1/admin/integration-sites', [
+            'code' => 'reconcile-b',
+            'name' => 'Reconcile B',
+            'admin_account' => [
+                'username' => 'reconcile_b_admin',
+                'nickname' => 'B Admin',
+                'password' => 'secret-strong',
+            ],
+        ])
+        ->assertCreated()
+        ->json('data');
+
+    $playerA = Player::query()->create([
+        'site_code' => 'reconcile-a',
+        'site_player_id' => 'scope-a-1',
+        'username' => null,
+        'nickname' => null,
+        'default_currency' => 'NPR',
+        'status' => 0,
+    ]);
+    $playerB = Player::query()->create([
+        'site_code' => 'reconcile-b',
+        'site_player_id' => 'scope-b-1',
+        'username' => null,
+        'nickname' => null,
+        'default_currency' => 'NPR',
+        'status' => 0,
+    ]);
+
+    foreach ([
+        ['TO_scope_a', $playerA->id, (int) $siteA['id']],
+        ['TO_scope_b', $playerB->id, (int) $siteB['id']],
+    ] as [$transferNo, $playerId, $siteId]) {
+        TransferOrder::query()->create([
+            'transfer_no' => $transferNo,
+            'player_id' => $playerId,
+            'direction' => 'out',
+            'currency_code' => 'NPR',
+            'amount' => 100,
+            'idempotent_key' => $transferNo.'-key',
+            'status' => 'pending_reconcile',
+            'external_request_payload' => null,
+            'external_response_payload' => null,
+            'external_ref_no' => null,
+            'fail_reason' => 'main_site_timeout',
+            'finished_at' => null,
+            'created_at' => now()->subHours(2),
+        ]);
+
+        $this->withHeader('Authorization', 'Bearer '.$superToken)
+            ->postJson('/api/v1/admin/reconcile-jobs', [
+                'reconcile_type' => 'wallet_transfer',
+                'date_from' => now()->subDay()->toDateString(),
+                'date_to' => now()->toDateString(),
+                'player_id' => $playerId,
+            ])
+            ->assertOk();
+    }
+
+    $jobA = ReconcileJob::query()->where('admin_site_id', (int) $siteA['id'])->latest('id')->first();
+    $jobB = ReconcileJob::query()->where('admin_site_id', (int) $siteB['id'])->latest('id')->first();
+    expect($jobA)->not->toBeNull()
+        ->and($jobB)->not->toBeNull()
+        ->and((int) $jobA->admin_site_id)->toBe((int) $siteA['id'])
+        ->and((int) $jobB->admin_site_id)->toBe((int) $siteB['id']);
+
+    $siteAdminA = AdminUser::query()->where('username', 'reconcile_a_admin')->firstOrFail();
+    $siteAdminB = AdminUser::query()->where('username', 'reconcile_b_admin')->firstOrFail();
+    expect(SitePlatformRole::userHasSiteAdminRole($siteAdminA))->toBeTrue()
+        ->and($siteAdminA->isSuperAdmin())->toBeFalse()
+        ->and($siteAdminA->accessibleAdminSiteIds())->toBe([(int) $siteA['id']])
+        ->and($siteAdminA->primaryAgentNode())->toBeNull()
+        ->and($siteAdminB->accessibleAdminSiteIds())->toBe([(int) $siteB['id']]);
+
+    Sanctum::actingAs($siteAdminA, ['*']);
+    $idsA = collect($this->getJson('/api/v1/admin/reconcile-jobs')
+        ->assertOk()
+        ->json('data.items'))
+        ->pluck('id')
+        ->all();
+
+    Sanctum::actingAs($siteAdminB, ['*']);
+    $idsB = collect($this->getJson('/api/v1/admin/reconcile-jobs')
+        ->assertOk()
+        ->json('data.items'))
+        ->pluck('id')
+        ->all();
+
+    expect($idsA)->toEqual([(int) $jobA->id])
+        ->and($idsB)->toEqual([(int) $jobB->id]);
+
+    Sanctum::actingAs($siteAdminA, ['*']);
+    $this->getJson('/api/v1/admin/reconcile-jobs/'.$jobB->id.'/items')
+        ->assertForbidden();
+});
+
+test('site admin reconcile scan only includes own site transfer orders', function (): void {
+    $superToken = reconcileScopeSuperToken();
+
+    $this->withHeader('Authorization', 'Bearer '.$superToken)
+        ->postJson('/api/v1/admin/integration-sites', [
+            'code' => 'scan-scope-a',
+            'name' => 'Scan Scope A',
+            'admin_account' => [
+                'username' => 'scan_scope_a_admin',
+                'nickname' => 'Scan A',
+                'password' => 'secret-strong',
+            ],
+        ])
+        ->assertCreated();
+
+    $defaultSiteCode = (string) DB::table('admin_sites')->where('is_default', true)->value('code');
+
+    $ownPlayer = Player::query()->create([
+        'site_code' => 'scan-scope-a',
+        'site_player_id' => 'scan-own',
+        'username' => null,
+        'nickname' => null,
+        'default_currency' => 'NPR',
+        'status' => 0,
+    ]);
+    $otherPlayer = Player::query()->create([
+        'site_code' => $defaultSiteCode,
+        'site_player_id' => 'scan-other',
+        'username' => null,
+        'nickname' => null,
+        'default_currency' => 'NPR',
+        'status' => 0,
+    ]);
+
+    foreach ([['TO_scan_own', $ownPlayer->id], ['TO_scan_other', $otherPlayer->id]] as [$transferNo, $playerId]) {
+        TransferOrder::query()->create([
+            'transfer_no' => $transferNo,
+            'player_id' => $playerId,
+            'direction' => 'out',
+            'currency_code' => 'NPR',
+            'amount' => 200,
+            'idempotent_key' => $transferNo.'-key',
+            'status' => 'pending_reconcile',
+            'external_request_payload' => null,
+            'external_response_payload' => null,
+            'external_ref_no' => null,
+            'fail_reason' => 'main_site_timeout',
+            'finished_at' => null,
+            'created_at' => now()->subHours(2),
+        ]);
+    }
+
+    $siteAdmin = AdminUser::query()->where('username', 'scan_scope_a_admin')->firstOrFail();
+    Sanctum::actingAs($siteAdmin, ['*']);
+
+    $this->postJson('/api/v1/admin/reconcile-jobs', [
+        'reconcile_type' => 'wallet_transfer',
+        'date_from' => now()->subDay()->toDateString(),
+        'date_to' => now()->toDateString(),
+    ])
+        ->assertOk()
+        ->assertJsonPath('data.item_count', 1);
+
+    $job = ReconcileJob::query()->latest('id')->firstOrFail();
+    expect($job->items()->value('side_a_ref'))->toBe('TO_scan_own');
+});
diff --git a/tests/Feature/PlatformSystemRolesTest.php b/tests/Feature/PlatformSystemRolesTest.php
index 27af314..0e7158f 100644
--- a/tests/Feature/PlatformSystemRolesTest.php
+++ b/tests/Feature/PlatformSystemRolesTest.php
@@ -49,7 +49,7 @@ test('platform role index lists built-in roles and custom system roles', functio
         ->pluck('slug')
         ->all();
 
-    expect($slugs)->toContain('super_admin', 'site_admin', 'agent', 'legacy_custom_ops');
+    expect($slugs)->toContain('super_admin', 'site_admin', 'site_finance', 'site_cs', 'agent', 'legacy_custom_ops');
 });
 
 test('admin can create custom platform role but not reserved slugs', function (): void {
diff --git a/tests/Feature/SiteOperatorDashboardTest.php b/tests/Feature/SiteOperatorDashboardTest.php
new file mode 100644
index 0000000..afa761f
--- /dev/null
+++ b/tests/Feature/SiteOperatorDashboardTest.php
@@ -0,0 +1,92 @@
+<?php
+
+use App\Models\AdminUser;
+use App\Support\PlatformSystemRoles;
+use App\Support\SiteOperatorRoles;
+use Illuminate\Foundation\Testing\RefreshDatabase;
+use Illuminate\Support\Facades\DB;
+
+uses(RefreshDatabase::class);
+
+beforeEach(function (): void {
+    $this->artisan('lottery:admin-auth-sync')->assertExitCode(0);
+});
+
+function dashboardSiteOperatorToken(string $username, string $roleSlug): string
+{
+    PlatformSystemRoles::ensureAll();
+
+    $user = AdminUser::query()->create([
+        'username' => $username,
+        'name' => ucfirst(str_replace('_', ' ', $username)),
+        'email' => null,
+        'password' => 'secret-strong',
+        'status' => 0,
+    ]);
+
+    $siteId = (int) DB::table('admin_sites')->where('is_default', true)->value('id');
+    $roleId = (int) DB::table('admin_roles')->where('slug', $roleSlug)->value('id');
+
+    DB::table('admin_user_site_roles')->insert([
+        'admin_user_id' => $user->id,
+        'site_id' => $siteId,
+        'role_id' => $roleId,
+        'granted_at' => now(),
+    ]);
+
+    return $user->createToken('test', ['*'], now()->addDay())->plainTextToken;
+}
+
+test('site finance dashboard returns finance overview without site admin overview', function (): void {
+    $token = dashboardSiteOperatorToken('dash_site_finance', SiteOperatorRoles::SLUG_SITE_FINANCE);
+
+    $this->withHeader('Authorization', 'Bearer '.$token)
+        ->getJson('/api/v1/admin/dashboard')
+        ->assertOk()
+        ->assertJsonPath('data.site_overview', null)
+        ->assertJsonPath('data.site_cs_overview', null)
+        ->assertJsonPath('data.site_finance_overview.site_code', fn ($code) => is_string($code) && $code !== '')
+        ->assertJsonStructure([
+            'data' => [
+                'site_finance_overview' => [
+                    'wallet_player_count',
+                    'credit_player_count',
+                    'pending_confirm_bill_count',
+                    'payable_bill_count',
+                    'payable_unpaid_minor',
+                    'abnormal_transfer_count',
+                ],
+            ],
+        ]);
+});
+
+test('site cs dashboard returns cs overview without finance or admin overview', function (): void {
+    $token = dashboardSiteOperatorToken('dash_site_cs', SiteOperatorRoles::SLUG_SITE_CS);
+
+    $this->withHeader('Authorization', 'Bearer '.$token)
+        ->getJson('/api/v1/admin/dashboard')
+        ->assertOk()
+        ->assertJsonPath('data.site_overview', null)
+        ->assertJsonPath('data.site_finance_overview', null)
+        ->assertJsonPath('data.site_cs_overview.site_code', fn ($code) => is_string($code) && $code !== '')
+        ->assertJsonStructure([
+            'data' => [
+                'site_cs_overview' => [
+                    'player_count',
+                    'ticket_order_count_today',
+                    'active_player_count_today',
+                ],
+            ],
+        ]);
+});
+
+test('site admin dashboard still returns site overview only', function (): void {
+    $token = dashboardSiteOperatorToken('dash_site_admin', SiteOperatorRoles::SLUG_SITE_ADMIN);
+
+    $this->withHeader('Authorization', 'Bearer '.$token)
+        ->getJson('/api/v1/admin/dashboard')
+        ->assertOk()
+        ->assertJsonPath('data.site_finance_overview', null)
+        ->assertJsonPath('data.site_cs_overview', null)
+        ->assertJsonPath('data.site_overview.site_code', fn ($code) => is_string($code) && $code !== '');
+});
diff --git a/tests/Feature/SiteOperatorRolesAuthTest.php b/tests/Feature/SiteOperatorRolesAuthTest.php
new file mode 100644
index 0000000..2985759
--- /dev/null
+++ b/tests/Feature/SiteOperatorRolesAuthTest.php
@@ -0,0 +1,75 @@
+<?php
+
+use App\Models\AdminUser;
+use App\Support\PlatformSystemRoles;
+use App\Support\SiteOperatorRoles;
+use Illuminate\Foundation\Testing\RefreshDatabase;
+use Illuminate\Support\Facades\DB;
+
+uses(RefreshDatabase::class);
+
+beforeEach(function (): void {
+    $this->artisan('lottery:admin-auth-sync')->assertExitCode(0);
+});
+
+function bindSiteOperator(AdminUser $user, string $roleSlug): void
+{
+    $siteId = (int) DB::table('admin_sites')->where('is_default', true)->value('id');
+    $roleId = (int) DB::table('admin_roles')->where('slug', $roleSlug)->value('id');
+
+    DB::table('admin_user_site_roles')->insert([
+        'admin_user_id' => $user->id,
+        'site_id' => $siteId,
+        'role_id' => $roleId,
+        'granted_at' => now(),
+    ]);
+}
+
+test('auth me exposes site role specific account_kind for site operators', function (): void {
+    PlatformSystemRoles::ensureAll();
+
+    $finance = AdminUser::query()->create([
+        'username' => 'site_finance_ops',
+        'name' => 'Site Finance',
+        'email' => null,
+        'password' => 'secret-strong',
+        'status' => 0,
+    ]);
+    bindSiteOperator($finance, SiteOperatorRoles::SLUG_SITE_FINANCE);
+
+    $token = $finance->createToken('test', ['*'], now()->addDay())->plainTextToken;
+
+    $this->withHeader('Authorization', 'Bearer '.$token)
+        ->getJson('/api/v1/admin/auth/me')
+        ->assertOk()
+        ->assertJsonPath('data.admin.account_kind', 'site_finance')
+        ->assertJsonPath('data.admin.site.code', fn ($code) => is_string($code) && $code !== '');
+
+    expect($finance->fresh()->adminPermissionSlugs())
+        ->toContain('prd.report.export')
+        ->not->toContain('prd.agent.manage');
+});
+
+test('site cs auth me has cs account kind without report permissions', function (): void {
+    PlatformSystemRoles::ensureAll();
+
+    $cs = AdminUser::query()->create([
+        'username' => 'site_cs_ops',
+        'name' => 'Site CS',
+        'email' => null,
+        'password' => 'secret-strong',
+        'status' => 0,
+    ]);
+    bindSiteOperator($cs, SiteOperatorRoles::SLUG_SITE_CS);
+
+    $token = $cs->createToken('test', ['*'], now()->addDay())->plainTextToken;
+
+    $this->withHeader('Authorization', 'Bearer '.$token)
+        ->getJson('/api/v1/admin/auth/me')
+        ->assertOk()
+        ->assertJsonPath('data.admin.account_kind', 'site_cs');
+
+    expect($cs->fresh()->adminPermissionSlugs())
+        ->toContain('prd.users.view_cs')
+        ->not->toContain('prd.report.view');
+});
diff --git a/tests/Unit/SiteAdminDefaultRolePermissionsTest.php b/tests/Unit/SiteAdminDefaultRolePermissionsTest.php
index cac4be8..1727cf1 100644
--- a/tests/Unit/SiteAdminDefaultRolePermissionsTest.php
+++ b/tests/Unit/SiteAdminDefaultRolePermissionsTest.php
@@ -1,13 +1,44 @@
 <?php
 
 use App\Support\SiteAdminDefaultRolePermissions;
+use App\Support\SiteCsDefaultRolePermissions;
+use App\Support\SiteFinanceDefaultRolePermissions;
 
-test('site admin template includes dashboard and settlement manage', function (): void {
+test('site admin template includes draw view export and excludes integration and wallet adjust', function (): void {
     $slugs = SiteAdminDefaultRolePermissions::templateSlugs();
 
     expect($slugs)
         ->toContain('prd.dashboard.view')
         ->toContain('prd.agent.manage')
         ->toContain('prd.settlement.agent.manage')
-        ->toContain('prd.report.view');
+        ->toContain('prd.report.view')
+        ->toContain('prd.report.export')
+        ->toContain('prd.draw_result.view')
+        ->toContain('prd.wallet_reconcile.manage')
+        ->not->toContain('prd.integration.view')
+        ->not->toContain('prd.wallet_adjust.manage');
+});
+
+test('site finance template focuses on reconcile reports and settlement without agent manage', function (): void {
+    $slugs = SiteFinanceDefaultRolePermissions::templateSlugs();
+
+    expect($slugs)
+        ->toContain('prd.report.export')
+        ->toContain('prd.wallet_adjust.manage')
+        ->toContain('prd.settlement.agent.manage')
+        ->toContain('prd.draw_result.view')
+        ->not->toContain('prd.agent.manage')
+        ->not->toContain('prd.users.manage');
+});
+
+test('site cs template is single-player scoped without global reports', function (): void {
+    $slugs = SiteCsDefaultRolePermissions::templateSlugs();
+
+    expect($slugs)
+        ->toContain('prd.dashboard.view')
+        ->toContain('prd.users.view_cs')
+        ->toContain('prd.tickets.view')
+        ->toContain('prd.wallet_reconcile.view_cs')
+        ->not->toContain('prd.report.view')
+        ->not->toContain('prd.agent.view');
 });