diff --git a/inventory-backend/app/api/v1/inbound/stock.py b/inventory-backend/app/api/v1/inbound/stock.py
index 89a81ab..4d36530 100644
--- a/inventory-backend/app/api/v1/inbound/stock.py
+++ b/inventory-backend/app/api/v1/inbound/stock.py
@@ -315,6 +315,7 @@ def _do_get_stock_list(permission_prefix=None):
             rows = q.all()
             for item in rows:
                 d = item.to_dict()
+                d['source_table'] = 'stock_buy'   # ★ 报废等按单流程需要精准定位来源表
                 d['stock_type'] = 'material'
                 d['type'] = 'material'
                 d['typeLabel'] = '采购件'
@@ -341,6 +342,7 @@ def _do_get_stock_list(permission_prefix=None):
                 rows = q.all()
                 for item in rows:
                     d = item.to_dict()
+                    d['source_table'] = 'stock_semi'   # ★ 精准来源表
                     d['stock_type'] = 'semi'
                     d['type'] = 'semi'
                     d['typeLabel'] = '半成品'
@@ -370,6 +372,7 @@ def _do_get_stock_list(permission_prefix=None):
             rows = q.all()
             for item in rows:
                 d = item.to_dict()
+                d['source_table'] = 'stock_product'   # ★ 精准来源表
                 d['stock_type'] = 'product'
                 d['type'] = 'product'
                 d['typeLabel'] = '成品'
diff --git a/inventory-backend/app/api/v1/scrap.py b/inventory-backend/app/api/v1/scrap.py
index 6d8ba3f..f3e6f36 100644
--- a/inventory-backend/app/api/v1/scrap.py
+++ b/inventory-backend/app/api/v1/scrap.py
@@ -466,3 +466,159 @@ class ScrapService:
             'page': page,
             'pageSize': page_size
         }
+
+
+# ==============================================================================
+# 报废审批流（申请 → 审批 → 按单执行）—— 镜像 借库/出库 审批框架
+# 与旧 /scrap（直接报废）并存，旧入口不动
+# ==============================================================================
+
+def _current_user_role():
+    try:
+        claims = get_jwt()
+        return (claims.get('role') or '').upper()
+    except Exception:
+        return ''
+
+
+@scrap_bp.route('/request/check-approval', methods=['POST'])
+@jwt_required()
+@permission_required('scrap_apply')
+def scrap_check_approval():
+    """提交前预检：判断所选库存(物料)是否命中“需审批”"""
+    try:
+        from app.services.approval_control import resolve_approval_control
+        data = request.get_json() or {}
+        items = data.get('items', []) or []
+        need, flagged = resolve_approval_control(items)
+        return jsonify({'code': 200, 'msg': 'success',
+                        'data': {'need_approval': need, 'materials': flagged}}), 200
+    except Exception as e:
+        traceback.print_exc()
+        return jsonify({'code': 500, 'msg': f'预检失败: {str(e)}'}), 500
+
+
+@scrap_bp.route('/request', methods=['POST'])
+@jwt_required()
+@permission_required('scrap_apply')
+def create_scrap_request():
+    """提交报废申请（不扣库存；扣减在库管执行时）"""
+    try:
+        from app.services.scrap_approval_service import ScrapApprovalService
+        identity = get_jwt_identity()
+        if not identity:
+            return jsonify({'code': 401, 'msg': '用户未登录'}), 401
+        data = request.get_json() or {}
+        req = ScrapApprovalService.submit_approval(
+            applicant_id=int(identity),
+            items=data.get('items', []),
+            allowed_approvers=data.get('allowed_approvers'),
+            remark=data.get('remark'),
+            approver_id=data.get('approver_id'),
+            force_approval=(_current_user_role() == 'WAREHOUSE_MGR'),
+        )
+        return jsonify({'code': 200, 'msg': '报废申请已提交', 'data': req.to_dict()}), 200
+    except ValueError as e:
+        return jsonify({'code': 400, 'msg': str(e)}), 400
+    except Exception as e:
+        traceback.print_exc()
+        return jsonify({'code': 500, 'msg': f'提交报废申请失败: {str(e)}'}), 500
+
+
+@scrap_bp.route('/request', methods=['GET'])
+@jwt_required()
+@permission_required('scrap_approval')
+def list_scrap_requests():
+    """
+    报废申请列表。
+    scope: mine(我提交的,默认) / pending(待我审批) / executable(待执行) / all(管理者)
+    Query: page, limit, status(可选覆盖)
+    """
+    try:
+        from app.services.scrap_approval_service import ScrapApprovalService
+        from app.utils.decorators import is_privileged_viewer
+        identity = int(get_jwt_identity())
+
+        scope = (request.args.get('scope') or 'mine').lower()
+        page = int(request.args.get('page', 1))
+        limit = int(request.args.get('limit', 10))
+        status = request.args.get('status')
+        status = int(status) if status not in (None, '', 'all') else None
+        priv = is_privileged_viewer()
+
+        kwargs = {'page': page, 'limit': limit, 'status': status}
+        if scope == 'pending':
+            kwargs['status'] = 0
+            kwargs['approver_id'] = identity
+        elif scope == 'executable':
+            kwargs['status'] = 1
+        elif scope == 'all':
+            if not priv:
+                kwargs['applicant_id'] = identity
+        else:  # mine
+            kwargs['applicant_id'] = identity
+
+        data = ScrapApprovalService.get_list(**kwargs)
+        return jsonify({'code': 200, 'msg': '获取成功', 'data': data}), 200
+    except Exception as e:
+        traceback.print_exc()
+        return jsonify({'code': 500, 'msg': f'获取报废申请列表失败: {str(e)}'}), 500
+
+
+@scrap_bp.route('/request/<int:request_id>', methods=['GET'])
+@jwt_required()
+@permission_required('scrap_approval')
+def get_scrap_request_detail(request_id):
+    try:
+        from app.models.scrap_approval import ScrapApproval
+        from app.utils.decorators import is_privileged_viewer
+        req = db.session.get(ScrapApproval, request_id)
+        if not req:
+            return jsonify({'code': 404, 'msg': '报废申请不存在'}), 404
+        if not is_privileged_viewer() and int(req.applicant_id) != int(get_jwt_identity()):
+            # 被指定审批人也可查看
+            allowed = req.get_allowed_approvers() or []
+            if str(get_jwt_identity()) not in [str(a.get('value')) for a in allowed if a.get('type') == 'user']:
+                return jsonify({'code': 403, 'msg': '无权查看该报废申请'}), 403
+        return jsonify({'code': 200, 'msg': '获取成功', 'data': req.to_dict()}), 200
+    except Exception as e:
+        traceback.print_exc()
+        return jsonify({'code': 500, 'msg': f'获取报废申请详情失败: {str(e)}'}), 500
+
+
+@scrap_bp.route('/request/<int:request_id>/approve', methods=['PATCH'])
+@jwt_required()
+@permission_required('scrap_approval')
+def approve_scrap_request(request_id):
+    """审批报废申请（仅被指定审批人）"""
+    try:
+        from app.services.scrap_approval_service import ScrapApprovalService
+        data = request.get_json() or {}
+        req = ScrapApprovalService.approve(
+            request_id, int(get_jwt_identity()),
+            data.get('action'), data.get('reject_reason', '')
+        )
+        return jsonify({'code': 200, 'msg': '操作成功', 'data': req.to_dict()}), 200
+    except ValueError as e:
+        return jsonify({'code': 400, 'msg': str(e)}), 400
+    except Exception as e:
+        traceback.print_exc()
+        return jsonify({'code': 500, 'msg': f'审批报废申请失败: {str(e)}'}), 500
+
+
+@scrap_bp.route('/request/<int:request_id>/execute', methods=['POST'])
+@jwt_required()
+@permission_required('scrap_execute')
+def execute_scrap_request(request_id):
+    """按单报废：有 scrap_execute 权限者执行，扣减实物库存并写报废流水"""
+    try:
+        from app.services.scrap_approval_service import ScrapApprovalService
+        identity = int(get_jwt_identity())
+        u = SysUser.query.get(identity)
+        req = ScrapApprovalService.execute(request_id, operator_name=(u.username if u else str(identity)))
+        return jsonify({'code': 200, 'msg': '已执行报废并扣减库存', 'data': req.to_dict()}), 200
+    except ValueError as e:
+        return jsonify({'code': 400, 'msg': str(e)}), 400
+    except Exception as e:
+        traceback.print_exc()
+        return jsonify({'code': 500, 'msg': f'执行报废失败: {str(e)}'}), 500
diff --git a/inventory-backend/app/models/scrap_approval.py b/inventory-backend/app/models/scrap_approval.py
new file mode 100644
index 0000000..e834bca
--- /dev/null
+++ b/inventory-backend/app/models/scrap_approval.py
@@ -0,0 +1,90 @@
+from app.extensions import db
+import json
+
+
+def _beijing_now():
+    from datetime import datetime, timezone, timedelta
+    return datetime.now(timezone(timedelta(hours=8)))
+
+
+class ScrapApproval(db.Model):
+    """
+    报废申请/审批单（镜像 BorrowApproval / OutboundApproval）
+
+    与出/借库的关键差异：items_json 里每条明细必须携带
+    source_table + stock_id（精准定位到某条实物库存记录），
+    因为报废从“申请那一刻”就要求指明具体要报废的东西。
+    """
+    __tablename__ = 'scrap_approval'
+
+    id = db.Column(db.Integer, primary_key=True)
+    request_no = db.Column(db.String(100), unique=True, nullable=False, index=True)
+
+    applicant_id = db.Column(db.Integer, nullable=False, index=True)
+    remark = db.Column(db.Text)  # 报废原因
+
+    # 状态: 0-待审批, 1-已通过(待执行), 2-已驳回, 3-已执行(已报废)
+    status = db.Column(db.Integer, default=0, nullable=False, index=True)
+
+    allowed_approvers = db.Column(db.Text)       # JSON: [{"type":"user","value":123}, ...]
+    actual_approver_id = db.Column(db.Integer, index=True)
+    approved_at = db.Column(db.DateTime)
+    reject_reason = db.Column(db.Text)
+
+    # 明细快照: [{"source_table","stock_id","sku","name","spec_model","location","batch_number","scrap_qty"}]
+    items_json = db.Column(db.Text, nullable=False)
+
+    # 执行信息
+    executed_at = db.Column(db.DateTime)
+    executor_name = db.Column(db.String(100))
+
+    created_at = db.Column(db.DateTime, default=_beijing_now, nullable=False)
+    updated_at = db.Column(db.DateTime, default=_beijing_now, onupdate=_beijing_now, nullable=False)
+
+    def set_items(self, items):
+        self.items_json = json.dumps(items or [], ensure_ascii=False)
+
+    def get_items(self):
+        try:
+            return json.loads(self.items_json) if self.items_json else []
+        except Exception:
+            return []
+
+    def set_allowed_approvers(self, approvers):
+        self.allowed_approvers = json.dumps(approvers or [], ensure_ascii=False)
+
+    def get_allowed_approvers(self):
+        try:
+            return json.loads(self.allowed_approvers) if self.allowed_approvers else []
+        except Exception:
+            return []
+
+    @staticmethod
+    def _user_name(user_id):
+        if not user_id:
+            return ''
+        try:
+            from app.models.system import SysUser
+            u = SysUser.query.get(user_id)
+            return u.username if u else ''
+        except Exception:
+            return ''
+
+    def to_dict(self):
+        return {
+            'id': self.id,
+            'request_no': self.request_no,
+            'applicant_id': self.applicant_id,
+            'applicant_name': self._user_name(self.applicant_id),
+            'remark': self.remark or '',
+            'status': self.status,
+            'allowed_approvers': self.get_allowed_approvers(),
+            'actual_approver_id': self.actual_approver_id,
+            'actual_approver_name': self._user_name(self.actual_approver_id),
+            'approved_at': self.approved_at.strftime('%Y-%m-%d %H:%M:%S') if self.approved_at else None,
+            'reject_reason': self.reject_reason or '',
+            'items': self.get_items(),
+            'executed_at': self.executed_at.strftime('%Y-%m-%d %H:%M:%S') if self.executed_at else None,
+            'executor_name': self.executor_name or '',
+            'created_at': self.created_at.strftime('%Y-%m-%d %H:%M:%S') if self.created_at else None,
+        }
diff --git a/inventory-backend/app/services/scrap_approval_service.py b/inventory-backend/app/services/scrap_approval_service.py
new file mode 100644
index 0000000..23b69c0
--- /dev/null
+++ b/inventory-backend/app/services/scrap_approval_service.py
@@ -0,0 +1,237 @@
+import logging
+from datetime import datetime, timezone, timedelta
+
+from sqlalchemy import func
+
+from app.extensions import db
+from app.models.scrap_approval import ScrapApproval
+from app.models.transaction import TransScrap
+
+logger = logging.getLogger(__name__)
+
+
+def _beijing():
+    return datetime.now(timezone(timedelta(hours=8)))
+
+
+STOCK_MODELS = {}
+
+
+def _stock_models():
+    """延迟导入三张实物库存表，避免循环依赖"""
+    if not STOCK_MODELS:
+        from app.models.inbound.buy import StockBuy
+        from app.models.inbound.semi import StockSemi
+        from app.models.inbound.product import StockProduct
+        STOCK_MODELS.update({
+            'stock_buy': StockBuy,
+            'stock_semi': StockSemi,
+            'stock_product': StockProduct,
+        })
+    return STOCK_MODELS
+
+
+class ScrapApprovalService:
+
+    @staticmethod
+    def generate_request_no():
+        now = _beijing()
+        prefix = f"APR-SCRAP-{now.strftime('%Y%m%d-%H%M')}-"
+        n = db.session.query(func.count(func.distinct(ScrapApproval.request_no))) \
+            .filter(ScrapApproval.request_no.like(f"{prefix}%")).scalar() or 0
+        return f"{prefix}{(n + 1):04d}"
+
+    # ------------------------------------------------------------------
+    # 提交申请
+    # ------------------------------------------------------------------
+    @staticmethod
+    def submit_approval(applicant_id, items, allowed_approvers=None, remark=None,
+                        approver_id=None, force_approval=False):
+        """
+        提交报废申请（仅锁定“意向”，不扣库存；扣减在库管执行时进行）
+
+        items 每项必须包含 source_table + stock_id（精准实物），可带 scrap_qty / 快照字段。
+        """
+        if not items:
+            raise ValueError("报废明细不能为空")
+
+        models = _stock_models()
+        normalized = []
+        for idx, it in enumerate(items):
+            st = (it.get('source_table') or '').strip()
+            model = models.get(st)
+            sid = it.get('stock_id')
+            if not model or not sid:
+                raise ValueError(f"第 {idx + 1} 条报废明细必须指定 source_table 与 stock_id（精准库存行）")
+            try:
+                sid = int(sid)
+            except (TypeError, ValueError):
+                raise ValueError(f"第 {idx + 1} 条 stock_id 无效")
+            row = model.query.get(sid)
+            if not row:
+                raise ValueError(f"第 {idx + 1} 条对应的库存记录不存在")
+            try:
+                qty = float(it.get('scrap_qty') or 0)
+            except (TypeError, ValueError):
+                raise ValueError(f"第 {idx + 1} 条报废数量无效")
+            if qty <= 0:
+                raise ValueError(f"第 {idx + 1} 条报废数量必须大于 0")
+            avail = float(getattr(row, 'available_quantity', 0) or 0)
+            if qty > avail:
+                raise ValueError(f"第 {idx + 1} 条报废数量({qty})超过可用库存({avail})")
+
+            base = getattr(row, 'base', None)
+            normalized.append({
+                'source_table': st,
+                'stock_id': sid,
+                'base_id': getattr(row, 'base_id', None),
+                'sku': getattr(row, 'sku', '') or '',
+                'name': (base.name if base else '') or it.get('name') or '',
+                'spec_model': (base.spec_model if base else '') or it.get('spec_model') or '',
+                'location': getattr(row, 'warehouse_location', '') or '',
+                'batch_number': getattr(row, 'batch_number', '') or getattr(row, 'serial_number', '') or '',
+                'scrap_qty': qty,
+                'available_at_apply': avail,
+            })
+
+        # ★ 是否需审批：命中需审批物料 或 库管代建(force_approval)
+        from app.services.approval_control import resolve_approval_control
+        need_approval, flagged_materials = resolve_approval_control(normalized)
+        if force_approval:
+            need_approval = True
+        if need_approval and not approver_id:
+            if force_approval:
+                raise ValueError("库管代建报废申请必须选择审批人后再提交")
+            _names = "；".join(f"{m['name']}（{m['spec_model'] or '-'}）" for m in flagged_materials)
+            raise ValueError(f"以下物料需审批报废：{_names}。请选择审批人后再提交")
+
+        if approver_id:
+            allowed_approvers = [{"type": "user", "value": int(approver_id)}]
+        elif not need_approval:
+            allowed_approvers = []
+
+        req = ScrapApproval(
+            request_no=ScrapApprovalService.generate_request_no(),
+            applicant_id=applicant_id,
+            remark=remark,
+        )
+        req.set_items(normalized)
+        req.set_allowed_approvers(allowed_approvers)
+
+        if need_approval:
+            req.status = 0  # 待审批
+        else:
+            # 默认不审批：直接进入“待执行”
+            req.status = 1
+            req.actual_approver_id = applicant_id
+            req.approved_at = _beijing()
+
+        db.session.add(req)
+        db.session.commit()
+        logger.info(f"[ScrapApproval] 提交成功 {req.request_no} need_approval={need_approval}")
+        return req
+
+    # ------------------------------------------------------------------
+    # 列表
+    # ------------------------------------------------------------------
+    @staticmethod
+    def get_list(page=1, limit=10, status=None, applicant_id=None, approver_id=None):
+        query = ScrapApproval.query
+        if status is not None:
+            query = query.filter(ScrapApproval.status == status)
+        if applicant_id is not None:
+            query = query.filter(ScrapApproval.applicant_id == applicant_id)
+        if approver_id is not None:
+            query = query.filter(ScrapApproval.allowed_approvers.like(f'%"value": {approver_id}%'))
+        query = query.order_by(ScrapApproval.created_at.desc())
+        pg = query.paginate(page=page, per_page=limit, error_out=False)
+        return {
+            'items': [r.to_dict() for r in pg.items],
+            'total': pg.total,
+            'pages': pg.pages,
+            'current_page': page,
+        }
+
+    # ------------------------------------------------------------------
+    # 审批
+    # ------------------------------------------------------------------
+    @staticmethod
+    def approve(request_id, operator_id, action, reject_reason=None):
+        req = db.session.get(ScrapApproval, request_id)
+        if not req:
+            raise ValueError("报废申请不存在")
+        if req.status != 0:
+            raise ValueError("当前状态不允许审批（仅待审批可操作）")
+
+        # 仅被指定的审批人可操作
+        allowed = req.get_allowed_approvers() or []
+        user_entries = [str(a.get('value')) for a in allowed if a.get('type') == 'user']
+        if user_entries and str(operator_id) not in user_entries:
+            raise ValueError("只有被指定的审批人可以审批该申请")
+
+        if action == 'approve':
+            req.status = 1
+            req.actual_approver_id = operator_id
+            req.approved_at = _beijing()
+            req.reject_reason = None
+        elif action == 'reject':
+            req.status = 2
+            req.actual_approver_id = operator_id
+            req.reject_reason = reject_reason or '未说明原因'
+        else:
+            raise ValueError("无效的审批动作")
+        db.session.commit()
+        logger.info(f"[ScrapApproval] {req.request_no} 审批 {action} by {operator_id}")
+        return req
+
+    # ------------------------------------------------------------------
+    # 执行（按单报废：扣减实物库存 + 写报废流水）
+    # ------------------------------------------------------------------
+    @staticmethod
+    def execute(request_id, operator_name='System'):
+        models = _stock_models()
+        req = db.session.get(ScrapApproval, request_id)
+        if not req:
+            raise ValueError("报废申请不存在")
+        if req.status != 1:
+            raise ValueError("仅“已通过(待执行)”的报废单可执行")
+
+        items = req.get_items()
+        if not items:
+            raise ValueError("报废明细为空，无法执行")
+
+        for it in items:
+            model = models.get(it.get('source_table'))
+            if not model:
+                raise ValueError(f"不支持的报废来源：{it.get('source_table')}")
+            row = model.query.with_for_update().get(int(it['stock_id']))
+            if not row:
+                raise ValueError(f"库存记录已不存在（{it.get('sku')}）")
+            qty = float(it.get('scrap_qty') or 0)
+            avail = float(getattr(row, 'available_quantity', 0) or 0)
+            if qty <= 0 or qty > avail:
+                raise ValueError(f"库存 {it.get('sku') or ''} 可用不足（剩 {avail}），无法报废 {qty}")
+
+            # ★ 真正扣减可用库存
+            row.available_quantity = avail - qty
+            db.session.flush()
+
+            # 写报废流水（台账）
+            db.session.add(TransScrap(
+                sku=it.get('sku') or getattr(row, 'sku', '') or '',
+                source_table=it.get('source_table'),
+                stock_id=int(it['stock_id']),
+                quantity=qty,
+                reason=req.remark or '',
+                operator_name=operator_name,
+                approver_name=ScrapApproval._user_name(req.actual_approver_id),
+                approval_status='executed',
+                scrap_request_no=req.request_no,
+            ))
+
+        req.status = 3
+        req.executed_at = _beijing()
+        req.executor_name = operator_name
+        db.session.commit()
+        logger.info(f"[ScrapApproval] {req.request_no} 执行报废完成 by {operator_name}")
+        return req