diff --git a/docs/sql/add_valuation_menu.sql b/docs/sql/add_valuation_menu.sql
new file mode 100644
index 0000000..d08691d
--- /dev/null
+++ b/docs/sql/add_valuation_menu.sql
@@ -0,0 +1,24 @@
+-- 新增估值管理菜单
+-- 创建时间: 2025-11-13
+
+-- 插入一级目录：估值管理
+INSERT INTO menu (id, name, menu_type, icon, path, 'order', parent_id, is_hidden, component, keepalive, redirect, created_at, updated_at)
+VALUES 
+  (18, '估值管理', 'catalog', 'carbon:calculator', '/valuation', 4, 0, 0, 'Layout', 0, '/valuation/audit', datetime('now'), datetime('now'));
+
+-- 插入二级菜单：审核列表
+INSERT INTO menu (id, name, menu_type, icon, path, 'order', parent_id, is_hidden, component, keepalive, redirect, created_at, updated_at)
+VALUES 
+  (19, '审核列表', 'menu', 'carbon:task-approved', 'audit', 1, 18, 0, '/valuation/audit', 0, NULL, datetime('now'), datetime('now'));
+
+-- 为管理员角色分配菜单权限
+INSERT INTO role_menu (role_id, menu_id) 
+VALUES 
+  (1, 18),
+  (1, 19);
+
+-- 为普通用户角色分配菜单权限
+INSERT INTO role_menu (role_id, menu_id) 
+VALUES 
+  (2, 18),
+  (2, 19);
diff --git a/web/src/api/index.js b/web/src/api/index.js
index b0b7f6c..64bfa43 100644
--- a/web/src/api/index.js
+++ b/web/src/api/index.js
@@ -53,4 +53,13 @@ export default {
   deleteInvoice: (params = {}) => request.delete('/invoice/delete', { params }),
   updateInvoiceStatus: (data = {}) => request.post('/invoice/update-status', data),
   remindInvoice: (data = {}) => request.post('/invoice/remind', data),
+  // valuation (估值评估)
+  getValuationList: (params = {}) => request.get('/valuation', { params }),
+  getValuationById: (params = {}) => request.get(`/valuation/${params.valuation_id}`),
+  createValuation: (data = {}) => request.post('/valuation', data),
+  updateValuation: (data = {}) => request.put(`/valuation/${data.id}`, data),
+  deleteValuation: (params = {}) => request.delete(`/valuation/${params.valuation_id}`),
+  approveValuation: (data = {}) => request.post(`/valuation/${data.valuation_id}/approve`, data),
+  rejectValuation: (data = {}) => request.post(`/valuation/${data.valuation_id}/reject`, data),
+  updateValuationNotes: (data = {}) => request.put(`/valuation/${data.valuation_id}/admin-notes`, data),
 }
diff --git a/web/src/views/valuation/audit/index.vue b/web/src/views/valuation/audit/index.vue
new file mode 100644
index 0000000..fb46181
--- /dev/null
+++ b/web/src/views/valuation/audit/index.vue
@@ -0,0 +1,394 @@
+<script setup>
+import { h, onMounted, ref, resolveDirective, withDirectives } from 'vue'
+import {
+  NButton,
+  NForm,
+  NFormItem,
+  NInput,
+  NTag,
+  NPopconfirm,
+  NSelect,
+  NDatePicker,
+  NInputNumber,
+  NSpace,
+} from 'naive-ui'
+
+import CommonPage from '@/components/page/CommonPage.vue'
+import QueryBarItem from '@/components/query-bar/QueryBarItem.vue'
+import CrudModal from '@/components/table/CrudModal.vue'
+import CrudTable from '@/components/table/CrudTable.vue'
+
+import { formatDate, renderIcon } from '@/utils'
+import { useCRUD } from '@/composables'
+import api from '@/api'
+import TheIcon from '@/components/icon/TheIcon.vue'
+
+defineOptions({ name: '审核列表' })
+
+const $table = ref(null)
+const queryItems = ref({})
+const vPermission = resolveDirective('permission')
+
+// 审核状态选项
+const statusOptions = [
+  { label: '全部', value: '' },
+  { label: '待审核', value: 'pending' },
+  { label: '已完成', value: 'approved' },
+  { label: '已拒绝', value: 'rejected' },
+]
+
+const {
+  modalVisible,
+  modalTitle,
+  modalAction,
+  modalLoading,
+  handleSave,
+  modalForm,
+  modalFormRef,
+  handleEdit,
+  handleDelete,
+  handleAdd,
+} = useCRUD({
+  name: '估值评估',
+  initForm: {},
+  doCreate: api.createValuation,
+  doUpdate: api.updateValuation,
+  doDelete: api.deleteValuation,
+  refresh: () => $table.value?.handleSearch(),
+})
+
+// 审核备注弹窗
+const approvalModalVisible = ref(false)
+const approvalModalTitle = ref('')
+const approvalForm = ref({
+  valuation_id: null,
+  admin_notes: '',
+  action: '', // 'approve' or 'reject'
+})
+const approvalFormRef = ref(null)
+
+onMounted(() => {
+  $table.value?.handleSearch()
+})
+
+// 状态标签渲染
+const renderStatus = (status) => {
+  const statusMap = {
+    pending: { type: 'warning', text: '待审核' },
+    approved: { type: 'success', text: '已完成' },
+    rejected: { type: 'error', text: '已拒绝' },
+  }
+  const config = statusMap[status] || { type: 'default', text: '未知' }
+  return h(NTag, { type: config.type }, { default: () => config.text })
+}
+
+// 格式化金额
+const formatAmount = (amount) => {
+  if (!amount) return '-'
+  return `¥${Number(amount).toLocaleString('zh-CN', { minimumFractionDigits: 2, maximumFractionDigits: 2 })}`
+}
+
+const columns = [
+  {
+    title: '编号',
+    key: 'id',
+    width: 80,
+    align: 'center',
+  },
+  {
+    title: '手机号',
+    key: 'phone',
+    width: 120,
+    align: 'center',
+    ellipsis: { tooltip: true },
+  },
+  {
+    title: '微信号',
+    key: 'wechat',
+    width: 120,
+    align: 'center',
+    ellipsis: { tooltip: true },
+  },
+  {
+    title: '评估结果',
+    key: 'valuation_result',
+    width: 120,
+    align: 'center',
+    render(row) {
+      return formatAmount(row.valuation_result)
+    },
+  },
+  {
+    title: '提交时间',
+    key: 'created_at',
+    width: 160,
+    align: 'center',
+    render(row) {
+      return formatDate(row.created_at)
+    },
+  },
+  {
+    title: '审核时间',
+    key: 'reviewed_at',
+    width: 160,
+    align: 'center',
+    render(row) {
+      return row.reviewed_at ? formatDate(row.reviewed_at) : '-'
+    },
+  },
+  {
+    title: '状态',
+    key: 'status',
+    width: 100,
+    align: 'center',
+    render(row) {
+      return renderStatus(row.status)
+    },
+  },
+  {
+    title: '操作',
+    key: 'actions',
+    width: 150,
+    align: 'center',
+    fixed: 'right',
+    render(row) {
+      return [
+        // 审核按钮 - 仅待审核状态显示
+        row.status === 'pending' &&
+          h(
+            NButton,
+            {
+              size: 'small',
+              type: 'primary',
+              style: 'margin-right: 8px;',
+              onClick: () => handleApprove(row),
+            },
+            {
+              default: () => '审核',
+              icon: renderIcon('mdi:check-circle-outline', { size: 16 }),
+            }
+          ),
+        // 查看按钮
+        h(
+          NButton,
+          {
+            size: 'small',
+            type: 'info',
+            onClick: () => handleView(row),
+          },
+          {
+            default: () => '查看',
+            icon: renderIcon('mdi:eye-outline', { size: 16 }),
+          }
+        ),
+      ]
+    },
+  },
+]
+
+// 打开审核弹窗
+function handleApprove(row) {
+  approvalForm.value = {
+    valuation_id: row.id,
+    admin_notes: '',
+    action: 'approve',
+  }
+  approvalModalTitle.value = '审核估值评估'
+  approvalModalVisible.value = true
+}
+
+// 查看详情
+function handleView(row) {
+  handleEdit(row)
+}
+
+// 提交审核
+async function submitApproval(action) {
+  try {
+    await approvalFormRef.value?.validate()
+    
+    const apiCall = action === 'approve' ? api.approveValuation : api.rejectValuation
+    
+    await apiCall({
+      valuation_id: approvalForm.value.valuation_id,
+      admin_notes: approvalForm.value.admin_notes,
+    })
+    
+    $message.success(action === 'approve' ? '审核通过成功' : '审核拒绝成功')
+    approvalModalVisible.value = false
+    $table.value?.handleSearch()
+  } catch (error) {
+    if (error?.message) {
+      $message.error(error.message)
+    }
+  }
+}
+
+const approvalRules = {
+  admin_notes: [
+    {
+      required: true,
+      message: '请输入审核备注',
+      trigger: ['input', 'blur'],
+    },
+  ],
+}
+</script>
+
+<template>
+  <CommonPage show-footer title="审核列表">
+    <!-- 表格 -->
+    <CrudTable
+      ref="$table"
+      v-model:query-items="queryItems"
+      :columns="columns"
+      :get-data="api.getValuationList"
+    >
+      <template #queryBar>
+        <QueryBarItem label="手机号" :label-width="60">
+          <NInput
+            v-model:value="queryItems.phone"
+            clearable
+            type="text"
+            placeholder="请输入手机号"
+            @keypress.enter="$table?.handleSearch()"
+          />
+        </QueryBarItem>
+        <QueryBarItem label="微信号" :label-width="60">
+          <NInput
+            v-model:value="queryItems.wechat"
+            clearable
+            type="text"
+            placeholder="请输入微信号"
+            @keypress.enter="$table?.handleSearch()"
+          />
+        </QueryBarItem>
+        <QueryBarItem label="提交时间" :label-width="80">
+          <NDatePicker
+            v-model:value="queryItems.created_at"
+            type="daterange"
+            clearable
+            placeholder="请选择提交时间"
+            style="width: 240px"
+            @update:value="$table?.handleSearch()"
+          />
+        </QueryBarItem>
+        <QueryBarItem label="审核时间" :label-width="80">
+          <NDatePicker
+            v-model:value="queryItems.reviewed_at"
+            type="daterange"
+            clearable
+            placeholder="请选择审核时间"
+            style="width: 240px"
+            @update:value="$table?.handleSearch()"
+          />
+        </QueryBarItem>
+        <QueryBarItem label="状态" :label-width="40">
+          <NSelect
+            v-model:value="queryItems.status"
+            :options="statusOptions"
+            placeholder="请选择状态"
+            clearable
+            style="width: 150px"
+            @update:value="$table?.handleSearch()"
+          />
+        </QueryBarItem>
+      </template>
+    </CrudTable>
+
+    <!-- 查看详情弹窗 -->
+    <CrudModal
+      v-model:visible="modalVisible"
+      :title="modalTitle"
+      :loading="modalLoading"
+      :show-footer="false"
+    >
+      <NForm
+        ref="modalFormRef"
+        label-placement="left"
+        label-align="left"
+        :label-width="120"
+        :model="modalForm"
+      >
+        <NFormItem label="编号">
+          <span>{{ modalForm.id }}</span>
+        </NFormItem>
+        <NFormItem label="手机号">
+          <span>{{ modalForm.phone }}</span>
+        </NFormItem>
+        <NFormItem label="微信号">
+          <span>{{ modalForm.wechat }}</span>
+        </NFormItem>
+        <NFormItem label="评估结果">
+          <span>{{ formatAmount(modalForm.valuation_result) }}</span>
+        </NFormItem>
+        <NFormItem label="资产名称">
+          <span>{{ modalForm.asset_name || '-' }}</span>
+        </NFormItem>
+        <NFormItem label="所属机构">
+          <span>{{ modalForm.institution || '-' }}</span>
+        </NFormItem>
+        <NFormItem label="所属行业">
+          <span>{{ modalForm.industry || '-' }}</span>
+        </NFormItem>
+        <NFormItem label="非遗等级">
+          <span>{{ modalForm.heritage_level || '-' }}</span>
+        </NFormItem>
+        <NFormItem label="提交时间">
+          <span>{{ formatDate(modalForm.created_at) }}</span>
+        </NFormItem>
+        <NFormItem label="审核时间">
+          <span>{{ modalForm.reviewed_at ? formatDate(modalForm.reviewed_at) : '-' }}</span>
+        </NFormItem>
+        <NFormItem label="状态">
+          {{ renderStatus(modalForm.status) }}
+        </NFormItem>
+        <NFormItem label="管理员备注">
+          <span>{{ modalForm.admin_notes || '-' }}</span>
+        </NFormItem>
+      </NForm>
+    </CrudModal>
+
+    <!-- 审核弹窗 -->
+    <CrudModal
+      v-model:visible="approvalModalVisible"
+      :title="approvalModalTitle"
+      :show-footer="false"
+    >
+      <NForm
+        ref="approvalFormRef"
+        label-placement="left"
+        label-align="left"
+        :label-width="100"
+        :model="approvalForm"
+        :rules="approvalRules"
+      >
+        <NFormItem label="审核备注" path="admin_notes">
+          <NInput
+            v-model:value="approvalForm.admin_notes"
+            type="textarea"
+            :rows="4"
+            placeholder="请输入审核备注"
+          />
+        </NFormItem>
+        <NFormItem>
+          <NSpace>
+            <NButton type="success" @click="submitApproval('approve')">
+              <template #icon>
+                <TheIcon icon="mdi:check-circle-outline" :size="16" />
+              </template>
+              通过
+            </NButton>
+            <NButton type="error" @click="submitApproval('reject')">
+              <template #icon>
+                <TheIcon icon="mdi:close-circle-outline" :size="16" />
+              </template>
+              拒绝
+            </NButton>
+            <NButton @click="approvalModalVisible = false">取消</NButton>
+          </NSpace>
+        </NFormItem>
+      </NForm>
+    </CrudModal>
+  </CommonPage>
+</template>