diff --git a/app/Admin/Services/WorkFlowService.php b/app/Admin/Services/WorkFlowService.php
index 87d8961..dedbd6e 100644
--- a/app/Admin/Services/WorkFlowService.php
+++ b/app/Admin/Services/WorkFlowService.php
@@ -2,7 +2,6 @@
 
 namespace App\Admin\Services;
 
-use App\Contracts\Checkable;
 use App\Enums\CheckStatus;
 use App\Enums\CheckType;
 use App\Models\Employee;
@@ -34,16 +33,16 @@ class WorkFlowService extends BaseService
     public function apply(WorkflowCheck $check, Employee $user)
     {
         if ($check->check_status === CheckStatus::Success->value) {
-            return $this->setError('已经审核通过');
+            admin_abort('已经审核通过');
         }
         if ($check->check_status === CheckStatus::Processing->value) {
-            return $this->setError('正在审核中');
+            admin_abort('正在审核中');
         }
 
         $workflow = Workflow::where('key', $check->key)->first();
         // 没有配置审核流程, 直接通过
         if (! $workflow || ! $workflow->config) {
-            $this->success();
+            $this->success($check);
 
             return true;
         }
@@ -76,8 +75,7 @@ class WorkFlowService extends BaseService
                 $checkValue = $checkUser->id;
                 $checkName = $checkUser->name;
             } else {
-                return $this->setError('未知的审核类型: '.$item['type']);
-                break;
+                admin_abort('未知的审核类型: '.$item['type']);
             }
             $check->logs()->create([
                 'batch_id' => $batchId,
@@ -142,10 +140,10 @@ class WorkFlowService extends BaseService
     public function check(Employee $user, WorkflowLog $log, $status, $options = [])
     {
         if ($log->check_status != CheckStatus::Processing) {
-            return $this->setError('不可操作, 等待前面的审核完成');
+            admin_abort('不可操作, 等待前面的审核完成');
         }
         if (! $this->authCheck($user, $log)) {
-            return $this->setError('没有权限');
+            admin_abort('没有权限');
         }
         $attributes = ['check_status' => $status ? CheckStatus::Success : CheckStatus::Fail];
         $attributes['checked_at'] = data_get($options, 'time', now());
diff --git a/app/Http/Controllers/Api/FileUploadController.php b/app/Http/Controllers/Api/FileUploadController.php
new file mode 100644
index 0000000..c33250d
--- /dev/null
+++ b/app/Http/Controllers/Api/FileUploadController.php
@@ -0,0 +1,57 @@
+<?php
+
+namespace App\Http\Controllers\Api;
+
+use App\Exceptions\RuntimeException;
+use Illuminate\Http\Request;
+use Illuminate\Http\UploadedFile;
+use Illuminate\Support\Facades\Storage;
+use Illuminate\Support\Str;
+use Illuminate\Validation\Rules\File;
+
+class FileUploadController extends Controller
+{
+    public function __invoke(Request $request)
+    {
+        $request->validate(
+            rules: [
+                'file' => [
+                    'bail',
+                    'required',
+                    File::types(['image/jpeg', 'image/png'])
+                        ->extensions(['jpg', 'jpeg', 'png'])
+                        ->max(20 * 1024),
+                ],
+            ],
+            attributes: [
+                'file' => '文件',
+            ],
+        );
+
+        /** @var \Illuminate\Http\UploadedFile  */
+        $file = $request->file('file');
+
+        if ($path = $file->storeAs(date('Ymd'), $this->filename($file))) {
+            return [
+                'url' => Storage::url($path),
+            ];
+        }
+
+        throw new RuntimeException('上传失败，请重试');
+    }
+
+    protected function filename(UploadedFile $file): string
+    {
+        $hash = Str::random(40);
+
+        $extension = '';
+
+        if ($originalExtension = $file->getClientOriginalExtension()) {
+            $extension = '.'.$originalExtension;
+        } elseif ($guessExtension = $this->guessExtension()) {
+            $extension = '.'.$guessExtension;
+        }
+
+        return $hash.$extension;
+    }
+}
diff --git a/app/Http/Controllers/Api/KeywordController.php b/app/Http/Controllers/Api/KeywordController.php
index 92dbf90..793ddf6 100644
--- a/app/Http/Controllers/Api/KeywordController.php
+++ b/app/Http/Controllers/Api/KeywordController.php
@@ -2,19 +2,16 @@
 
 namespace App\Http\Controllers\Api;
 
+use App\Http\Resources\KeywordResource;
 use App\Models\Keyword;
 use Illuminate\Http\Request;
-use App\Http\Resources\KeywordResource;
 
-/**
- * 数据字典
- */
 class KeywordController extends Controller
 {
     public function index(Request $request)
     {
-        $list = Keyword::filter($request->all())->sort()->get();
+        $keywords = Keyword::filter($request->input())->get();
 
-        return KeywordResource::collection($list);
+        return KeywordResource::collection($keywords);
     }
 }
diff --git a/app/Http/Controllers/Api/Reimbursement/ReimbursementTypeController.php b/app/Http/Controllers/Api/Reimbursement/ReimbursementTypeController.php
deleted file mode 100644
index 284f9cd..0000000
--- a/app/Http/Controllers/Api/Reimbursement/ReimbursementTypeController.php
+++ /dev/null
@@ -1,17 +0,0 @@
-<?php
-
-namespace App\Http\Controllers\Api\Reimbursement;
-
-use App\Http\Controllers\Api\Controller;
-use App\Http\Resources\KeywordResource;
-use App\Models\Keyword;
-
-class ReimbursementTypeController extends Controller
-{
-    public function index()
-    {
-        $keywords = Keyword::filter(['parent_key' => 'reimbursement_type'])->get();
-
-        return KeywordResource::collection($keywords);
-    }
-}
diff --git a/app/Http/Controllers/Api/ReimbursementController.php b/app/Http/Controllers/Api/ReimbursementController.php
index b9ced3a..8b1582d 100644
--- a/app/Http/Controllers/Api/ReimbursementController.php
+++ b/app/Http/Controllers/Api/ReimbursementController.php
@@ -2,52 +2,157 @@
 
 namespace App\Http\Controllers\Api;
 
-use App\Models\{Reimbursement, WorkflowCheck, WorkflowLog};
-use Illuminate\Http\{Request, Response};
+use App\Admin\Services\WorkFlowService;
+use App\Exceptions\RuntimeException;
 use App\Http\Resources\ReimbursementResource;
+use App\Models\Keyword;
+use Illuminate\Http\Request;
+use Illuminate\Support\Facades\DB;
+use Illuminate\Validation\Rule;
+use Throwable;
 
-/**
- * 报销管理
- */
 class ReimbursementController extends Controller
 {
-    /**
-     * 申请记录
-     */
     public function index(Request $request)
     {
-        $user = $this->guard()->user();
-        $query = Reimbursement::where('employee_id', $user->id)->filter($request->all())->sort();
-        $list = $query->paginate($request->input('per_page'));
+        /** @var \App\Models\Employee */
+        $user = $request->user();
 
-        return ReimbursementResource::collection($list);
-    }
-    /**
-     * 添加申请
-     */
-    public function store(Request $request)
-    {
-        $user = $this->guard()->user();
-        $request->valiodate([
-            'reimbursement_type_id' => 'required',
-            'expense' => 'required',
-        ]);
+        $reimbursements = $user->reimbursements()
+            ->filter($request->input())
+            ->latest('id')
+            ->simplePaginate($request->input('per_page', 20));
 
-        $data = $request->all();
-        $data['employee_id'] = $user->id;
-        $info = Reimbursement::create($data);
-
-        return response('', Response::HTTP_OK);
+        return ReimbursementResource::collection(
+            $reimbursements->loadMissing(['type', 'workflow']),
+        );
     }
 
-    /**
-     * 审核记录
-     */
-    public function checkList(Request $request)
+    public function store(Request $request, WorkFlowService $workFlowService): ReimbursementResource
     {
-        $user = $this->guard()->user();
-        $store = $user->store;
-        $jobs = $user->jobs;
-        $query = WorkflowLog::with(['check'])->whereHas('check', fn($q) => $q->where('subject_type', (new Reimbursement)->getMorphClass()));
+        $validated = $request->validate(
+            rules: [
+                'reimbursement_type_id' => ['bail', 'required', Rule::exists(Keyword::class, 'key')],
+                'expense' => ['bail', 'required', 'numeric', 'min:0'],
+                'reason' => ['bail', 'required', 'max:255'],
+                'photos' => ['bail', 'required', 'array'],
+            ],
+            attributes: [
+                'reimbursement_type_id' => '报销分类',
+                'expense' => '报销金额',
+                'reason' => '报销原因',
+                'photos' => '报销凭证',
+            ],
+        );
+
+        /** @var \App\Models\Employee */
+        $user = $request->user();
+
+        try {
+            DB::beginTransaction();
+
+            /** @var \App\Models\Reimbursement */
+            $reimbursement = $user->reimbursements()->create($validated);
+
+            $workFlowService->apply($reimbursement->workflow, $user);
+
+            DB::commit();
+        } catch (Throwable $th) {
+            DB::rollBack();
+
+            throw tap($th, fn ($th) => report($th));
+        }
+
+        return ReimbursementResource::make(
+            $reimbursement->load(['type', 'workflow']),
+        );
+    }
+
+    public function show($id, Request $request): ReimbursementResource
+    {
+        /** @var \App\Models\Employee */
+        $user = $request->user();
+
+        /** @var \App\Models\Reimbursement */
+        $reimbursement = $user->reimbursements()->find($id);
+
+        if (is_null($reimbursement)) {
+            throw new RuntimeException('报销记录未找到');
+        }
+
+        return ReimbursementResource::make(
+            $reimbursement->load(['type', 'workflow']),
+        );
+    }
+
+    public function update($id, Request $request, WorkFlowService $workFlowService): ReimbursementResource
+    {
+        $validated = $request->validate(
+            rules: [
+                'reimbursement_type_id' => ['bail', 'required', Rule::exists(Keyword::class, 'key')],
+                'expense' => ['bail', 'required', 'numeric', 'min:0'],
+                'reason' => ['bail', 'required', 'max:255'],
+                'photos' => ['bail', 'required', 'array'],
+            ],
+            attributes: [
+                'reimbursement_type_id' => '报销分类',
+                'expense' => '报销金额',
+                'reason' => '报销原因',
+                'photos' => '报销凭证',
+            ],
+        );
+
+        /** @var \App\Models\Employee */
+        $user = $request->user();
+
+        /** @var \App\Models\Reimbursement */
+        $reimbursement = $user->reimbursements()->find($id);
+
+        if (is_null($reimbursement)) {
+            throw new RuntimeException('报销记录未找到');
+        }
+
+        if (! $reimbursement->canUpdate()) {
+            throw new RuntimeException('['.$reimbursement->workflow->check_status->text().']报销记录不可修改');
+        }
+
+        try {
+            DB::beginTransaction();
+
+            $reimbursement->update($validated);
+
+            $workFlowService->apply($reimbursement->workflow, $user);
+
+            DB::commit();
+        } catch (Throwable $th) {
+            DB::rollBack();
+
+            throw tap($th, fn ($th) => report($th));
+        }
+
+        return ReimbursementResource::make(
+            $reimbursement->load(['type', 'workflow']),
+        );
+    }
+
+    public function destroy($id, Request $request)
+    {
+        /** @var \App\Models\Employee */
+        $user = $request->user();
+
+        /** @var \App\Models\Reimbursement */
+        $reimbursement = $user->reimbursements()->find($id);
+
+        if (is_null($reimbursement)) {
+            throw new RuntimeException('报销记录未找到');
+        }
+
+        if (! $reimbursement->canDelete()) {
+            throw new RuntimeException('['.$reimbursement->workflow->check_status->text().']报销记录不可删除');
+        }
+
+        $reimbursement->delete();
+
+        return response()->noContent();
     }
 }
diff --git a/app/Http/Resources/ReimbursementResource.php b/app/Http/Resources/ReimbursementResource.php
index 988aad7..481f615 100644
--- a/app/Http/Resources/ReimbursementResource.php
+++ b/app/Http/Resources/ReimbursementResource.php
@@ -14,6 +14,15 @@ class ReimbursementResource extends JsonResource
      */
     public function toArray(Request $request): array
     {
-        return parent::toArray($request);
+        return [
+            'id' => $this->id,
+            'type' => KeywordResource::make($this->whenLoaded('type')),
+            'workflow_check' => WorkflowCheckResource::make($this->whenLoaded('workflow')),
+            'expense' => $this->expense,
+            'reason' => $this->reason,
+            'photos' => $this->photos,
+            'created_at' => $this->created_at?->getTimestamp(),
+            'updated_at' => $this->updated_at?->getTimestamp(),
+        ];
     }
 }
diff --git a/app/Http/Resources/WorkflowCheckResource.php b/app/Http/Resources/WorkflowCheckResource.php
new file mode 100644
index 0000000..da6578e
--- /dev/null
+++ b/app/Http/Resources/WorkflowCheckResource.php
@@ -0,0 +1,23 @@
+<?php
+
+namespace App\Http\Resources;
+
+use Illuminate\Http\Request;
+use Illuminate\Http\Resources\Json\JsonResource;
+
+class WorkflowCheckResource extends JsonResource
+{
+    /**
+     * Transform the resource into an array.
+     *
+     * @return array<string, mixed>
+     */
+    public function toArray(Request $request): array
+    {
+        return [
+            'check_status' => $this->check_status,
+            'checked_at' => $this->checked_at?->getTimestamp(),
+            'check_remarks' => (string) $this->check_remarks,
+        ];
+    }
+}
diff --git a/app/Models/Employee.php b/app/Models/Employee.php
index 623394d..22a9b64 100644
--- a/app/Models/Employee.php
+++ b/app/Models/Employee.php
@@ -84,6 +84,14 @@ class Employee extends Model implements AuthenticatableContract
         return $this->hasMany(StoreMasterCommission::class, 'store_master_id');
     }
 
+    /**
+     * 报销
+     */
+    public function reimbursements()
+    {
+        return $this->hasMany(Reimbursement::class);
+    }
+
     // 管理的门店(店长)
     // public function masterStore()
     // {
diff --git a/app/Models/Reimbursement.php b/app/Models/Reimbursement.php
index 761df9f..39bb90b 100644
--- a/app/Models/Reimbursement.php
+++ b/app/Models/Reimbursement.php
@@ -2,6 +2,7 @@
 
 namespace App\Models;
 
+use App\Enums\CheckStatus;
 use App\Traits\HasCheckable;
 use App\Traits\HasDateTimeFormatter;
 use EloquentFilter\Filterable;
@@ -42,6 +43,16 @@ class Reimbursement extends Model
         return $this->belongsTo(Keyword::class, 'reimbursement_type_id', 'key');
     }
 
+    public function canUpdate(): bool
+    {
+        return in_array($this->workflow?->check_status, [CheckStatus::None, CheckStatus::Fail, CheckStatus::Cancel]);
+    }
+
+    public function canDelete(): bool
+    {
+        return in_array($this->workflow?->check_status, [CheckStatus::None, CheckStatus::Fail, CheckStatus::Cancel]);
+    }
+
     protected function photos(): Attribute
     {
         return Attribute::make(
diff --git a/routes/api.php b/routes/api.php
index 91a7162..5ac7dc2 100644
--- a/routes/api.php
+++ b/routes/api.php
@@ -4,9 +4,11 @@ use App\Http\Controllers\Api\Account\StoreMasterCommissionController;
 use App\Http\Controllers\Api\Auth\AccessTokenController;
 use App\Http\Controllers\Api\ComplaintController;
 use App\Http\Controllers\Api\FeedbackController;
+use App\Http\Controllers\Api\FileUploadController;
+use App\Http\Controllers\Api\KeywordController;
 use App\Http\Controllers\Api\Ledger\LedgerController;
 use App\Http\Controllers\Api\Ledger\LotteryTypeController;
-use App\Http\Controllers\Api\Reimbursement\ReimbursementTypeController;
+use App\Http\Controllers\Api\ReimbursementController;
 use App\Http\Controllers\Api\StatsController;
 use Illuminate\Support\Facades\Route;
 
@@ -19,6 +21,11 @@ Route::get('keyword', [\App\Http\Controllers\Api\KeywordController::class, 'inde
 Route::group([
     'middleware' => ['auth:api'],
 ], function () {
+    // 字典表
+    Route::get('keywords', [KeywordController::class, 'index']);
+    // 文件上传
+    Route::post('fileupload', FileUploadController::class);
+
     // 当前账户信息
     Route::get('auth/profile', [\App\Http\Controllers\Api\Auth\UserController::class, 'profile']);
     // 修改账户信息
@@ -37,9 +44,7 @@ Route::group([
     Route::get('/ledger/lottery-types', [LotteryTypeController::class, 'index']);
 
     // 报销管理
-    Route::group(['prefix' => 'reimbursement'], function () {
-        Route::get('reimbursement-types', [ReimbursementTypeController::class, 'index']);
-    });
+    Route::apiResource('reimbursements', ReimbursementController::class);
 
     // 举报投诉
     Route::post('complaints', [ComplaintController::class, 'store']);