diff --git a/app/common.php b/app/common.php
index ba98d7f0..9ced673a 100644
--- a/app/common.php
+++ b/app/common.php
@@ -1207,3 +1207,26 @@ if (!function_exists('reset_index')) {
     }
 }
 
+if (!function_exists('append_to_array')) {
+    /**
+     * 追加元素到数组
+     * @param array $data
+     * @param array $append
+     * @return array
+     */
+    function append_to_array(array $data, array $append)
+    {
+        $return = [];
+        foreach ($data as $item) {
+            if (isset($append['relation'])) {
+                $item[$append['value']] = $append['relation'][$item[$append['field']]];
+            } else {
+                $item[$append['value']] = $item[$append['field']];
+            }
+            $return[] = $item;
+        }
+        return $return;
+    }
+}
+
+
diff --git a/app/common/model/store/coupon/StoreCouponDetail.php b/app/common/model/store/coupon/StoreCouponDetail.php
index 878b6bfd..fc108c7f 100644
--- a/app/common/model/store/coupon/StoreCouponDetail.php
+++ b/app/common/model/store/coupon/StoreCouponDetail.php
@@ -11,6 +11,9 @@ use app\common\model\BaseModel;
 class StoreCouponDetail extends BaseModel
 {
 
+    protected $json = ['extra'];
+    protected $jsonAssoc = true;
+
     const TYPE_EXPEND = 1; //支出
     const TYPE_INCOME = 2; //收入
     const STATUS_VALID = 1; //有效的
diff --git a/app/common/repositories/store/coupon/StoreCouponRepository.php b/app/common/repositories/store/coupon/StoreCouponRepository.php
index 7332ca7a..2a6af855 100644
--- a/app/common/repositories/store/coupon/StoreCouponRepository.php
+++ b/app/common/repositories/store/coupon/StoreCouponRepository.php
@@ -17,6 +17,7 @@ namespace app\common\repositories\store\coupon;
 use app\common\dao\store\coupon\StoreCouponDao;
 use app\common\dao\store\coupon\StoreCouponProductDao;
 use app\common\model\store\coupon\StoreCoupon;
+use app\common\model\store\coupon\StoreCouponUser;
 use app\common\repositories\BaseRepository;
 use app\common\repositories\store\product\ProductRepository;
 use app\common\repositories\store\StoreCategoryRepository;
@@ -48,7 +49,7 @@ class StoreCouponRepository extends BaseRepository
     const TYPE_STORE_ALL = 0;
     //店铺商品券
     const TYPE_STORE_PRODUCT = 1;
-    //店铺现金抵扣券，可结余，通过购买商品获得
+    //店铺现金抵扣券，可结余，通过购买平台购物卡获得
     const TYPE_STORE_COUPON = 2;
     //店铺现金抵扣券，可结余，通过销售补贴获得
     const TYPE_SALE_SUBSIDY = 3;
@@ -338,6 +339,61 @@ class StoreCouponRepository extends BaseRepository
     public function preSendCoupon(StoreCoupon $coupon, $uid, $type = 'send')
     {
         $data = $this->createData($coupon, $uid, $type);
+
+//        $title = StoreCouponRepository::TYPE_MAP[$type];
+//        $model = StoreCouponUser::where('uid', $uid)->where('type', StoreCouponRepository::TYPE_STORE_COUPON)->find();
+//        $couponPrice = bcmul($amount, $rate, 2);
+//        if (!empty($model) && $model['type'] == $type) {
+//            if (!$this->onlyBill) {
+//                $model->coupon_price = bcadd($model->coupon_price, $couponPrice, 2);
+//                $model->balance = bcadd($model->balance, $couponPrice, 2);
+//                if ($model->status != StoreConsumptionUser::STATUS_UNUSED) {
+//                    $model->status = StoreConsumptionUser::STATUS_UNUSED;
+//                }
+//            }
+//        } else {
+//            $model = new StoreConsumptionUser();
+//            $model->coupon_id = $consumption['coupon_id'];
+//            $model->uid = $userId;
+//            $model->coupon_title = $title;
+//            $model->order_id_set = $groupOrderIds;
+//            $model->coupon_price = $couponPrice;
+//            $model->balance = $model->coupon_price;
+//            $model->order_amount = $amount;
+//            $model->create_time = date('Y-m-d H:i:s');
+//            $model->start_time = $this->startTime ?: date('Y-m-d H:i:s', time() + 7 * 86400);
+//            $model->end_time = $this->endTime ?: '2026-01-15 23:59:59';
+//            $model->type = $type;
+//            $model->status = $status;
+//            if ($this->onlyBill === true) {
+//                $model->status = StoreConsumptionUser::STATUS_REPEAL;
+//            }
+//        }
+//        if (!$model->save()) {
+//            throw new \Exception('发放失败');
+//        }
+//        // 写入红包日志
+//        /** @var  $userBillRepository UserBillRepository */
+//        $userBillRepository = app()->make(UserBillRepository::class);
+//        $extra = ['order_amount' => $amount, 'coupon_user_id' => $model['coupon_user_id']];
+//        if ($this->orderType == 2) {
+//            $extra['order_id'] = $groupOrderIds;
+//        } else {
+//            $extra['group_order_id'] = $groupOrderIds;
+//        }
+//        if (!empty($this->billExtra)) {
+//            $extra = array_merge($extra, $this->billExtra);
+//        }
+//        $userBillRepository->incBill($userId, 'red_pack', "red_pack_{$type}", [
+//            'link_id' => $model['coupon_user_id'],
+//            'status' => $status == -1 ?: 1,
+//            'title' => '获得' . $title,
+//            'number' => $couponPrice,
+//            'mark' => '获得' . $title . $couponPrice . ",订单金额：{$amount}",
+//            'extra' => json_encode($extra, JSON_UNESCAPED_UNICODE),
+//            'balance' => 0
+//        ]);
+
         return app()->make(StoreCouponUserRepository::class)->create($data);
     }
 
diff --git a/app/controller/admin/system/financial/Subsidy.php b/app/controller/admin/system/financial/Subsidy.php
new file mode 100644
index 00000000..ca17cda5
--- /dev/null
+++ b/app/controller/admin/system/financial/Subsidy.php
@@ -0,0 +1,58 @@
+<?php
+
+namespace app\controller\admin\system\financial;
+
+use app\common\model\store\coupon\StoreCouponDetail;
+use crmeb\basic\BaseController;
+use think\App;
+
+class Subsidy extends BaseController
+{
+
+    public function __construct(App $app)
+    {
+        parent::__construct($app);
+    }
+
+    public function index()
+    {
+        [$page, $limit] = $this->getPage();
+        $query = StoreCouponDetail::where('status', StoreCouponDetail::STATUS_INVALID)
+            ->where('type', StoreCouponDetail::TYPE_INCOME);
+        $count = $query->count();
+        $list = $query->page($page, $limit)->order('id desc')->select()->toArray();
+        $append = ['field' => 'send_status', 'value' => 'send_status_name', 'relation' => StoreCouponDetail::SEND_STATUS_MAP];
+        $list = append_to_array($list, $append);
+        return app('json')->success(['count' => $count, 'list'=> $list]);
+    }
+
+    public function status($id)
+    {
+        $data = StoreCouponDetail::find($id);
+        if (empty($data)) {
+            return app('json')->fail('数据不存在');
+        }
+        if ($data['status'] != StoreCouponDetail::SEND_AUDIT) {
+            return app('json')->fail('当前状态不支持操作');
+        }
+        $data->status = StoreCouponDetail::SEND_CONFIRM;
+        $data->save();
+        return app('json')->success('审核完成');
+    }
+
+    public function update($id)
+    {
+        $amount = $this->request->post('amount');
+        $data = StoreCouponDetail::find($id);
+        if (empty($data)) {
+            return app('json')->fail('数据不存在');
+        }
+        if ($data['status'] != StoreCouponDetail::SEND_AUDIT) {
+            return app('json')->fail('当前状态不支持操作');
+        }
+        $data->amount = max($amount, 0);
+        $data->save();
+        return app('json')->success('审核完成');
+    }
+
+}
diff --git a/app/event.php b/app/event.php
index 3df7b9fe..84bdd715 100644
--- a/app/event.php
+++ b/app/event.php
@@ -56,7 +56,7 @@ return [
             \crmeb\listens\SendSvipCouponListen::class,
             \crmeb\listens\SyncMerchantMarginStatusListen::class,
             \crmeb\listens\SyncQueueStatusListen::class,
-//            \crmeb\listens\ActivateCouponListen::class,
+            \crmeb\listens\ActivateCouponListen::class,
             \crmeb\listens\SetProductProfitRateListen::class,
             \crmeb\listens\SendSubsidyCouponListen::class,
         ] : [],
diff --git a/crmeb/listens/ActivateCouponListen.php b/crmeb/listens/ActivateCouponListen.php
index c4fadb1a..7bf875d0 100644
--- a/crmeb/listens/ActivateCouponListen.php
+++ b/crmeb/listens/ActivateCouponListen.php
@@ -2,16 +2,14 @@
 
 namespace crmeb\listens;
 
-use app\common\dao\store\order\StoreOrderDao;
 use app\common\model\store\coupon\StoreCoupon;
 use app\common\model\store\coupon\StoreCouponDetail;
 use app\common\model\store\coupon\StoreCouponUser;
-use app\common\model\store\order\StoreOrder;
 use app\common\model\system\merchant\Merchant;
 use app\common\repositories\store\coupon\StoreCouponRepository;
-use app\common\repositories\store\coupon\StoreCouponUserRepository;
 use crmeb\interfaces\ListenerInterface;
 use crmeb\services\TimerService;
+use think\db\Query;
 use think\facade\Log;
 
 /**
@@ -22,35 +20,47 @@ class ActivateCouponListen extends TimerService implements ListenerInterface
 
     public function handle($event): void
     {
-        $this->tick(1000 * 60, function () {
+        $this->tick(1000 * 60 * 60, function () {
             Log::info('定时任务：激活商户补贴');
             try {
-                $couponId = StoreCoupon::where('type', StoreCouponRepository::TYPE_STORE_COUPON)
-                    ->where('send_type', StoreCouponRepository::GET_COUPON_TYPE_PAY)
-                    ->value('coupon_id');
-                if (empty($couponId)) {
-                    return;
-                }
-                $storeCouponUser = StoreCouponUser::where('coupon_id', $couponId)
-                    ->where('coupon_type', StoreCouponRepository::TYPE_STORE_COUPON)
-                    ->where('type', StoreCouponUserRepository::SEND_TYPE_BUY)
-                    ->where('status', StoreCouponUserRepository::STATUS_REPEAL)
-                    ->select();
-                foreach ($storeCouponUser as $item) {
-                    $mainCouponId = StoreCouponDetail::where('order_id', $item['order_id'])
-                        ->where('type', StoreCouponDetail::TYPE_INCOME)
-                        ->value('coupon_user_id');
-                    $couponBalance = StoreCouponUser::where('coupon_user_id', $mainCouponId)->value('coupon_price');
-                    $merchantId = Merchant::where('uid', $item['uid'])->value('mer_id');
-                    $saleTotal = StoreOrder::where('mer_id', $merchantId)
-                        ->whereIn('status', [StoreOrderDao::ORDER_STATUS_REPLY, StoreOrderDao::ORDER_STATUS_SUCCESS])
-                        ->sum('total_price');
-                    if ($saleTotal >= $item['origin_price'] && $couponBalance <= 0) {
-                        $item->status = StoreCouponUserRepository::STATUS_UNUSED;
-                        $item->start_time = date('Y-m-d H:i:s');
-                        $item->end_time = date('Y-m-d H:i:s', strtotime('+1 year'));
-                        $item->save();
-                        StoreCouponDetail::where('coupon_user_id', $item['coupon_user_id'])->update(['status', 1]);
+                //每月1号，更新所有未激活的优惠券为审核中
+                if (date('d H:i:s') == '01 00:00:00') {
+                    $list = StoreCouponDetail::with(['coupon' => function (Query $query) {
+                        $query->field('coupon_id,type');
+                    }])->where('status', StoreCouponDetail::STATUS_INVALID)
+                        ->where('send_status', StoreCouponDetail::SEND_REPEAL)
+                        ->limit(100)->select();
+                    $platformCardId = StoreCoupon::where('type', StoreCouponRepository::TYPE_PLATFORM_CARD)->value('coupon_id');
+                    foreach ($list as $item) {
+                        if (!in_array($item['coupon']['type'], [StoreCouponRepository::TYPE_STORE_COUPON, StoreCouponRepository::TYPE_SALE_SUBSIDY])) {
+                            continue;
+                        }
+                        $merchant = Merchant::where('uid', $item['uid'])->field('mer_id,sale_amount,purchase_amount,official_purchase_amount')->find();
+                        if (empty($merchant)) {
+                            continue;
+                        }
+                        if ($item['coupon']['type'] == StoreCouponRepository::TYPE_STORE_COUPON) {
+                            $userCoupon = StoreCouponUser::where('coupon_id', $platformCardId)
+                                ->where('uid', $item['uid'])
+                                ->where('coupon_price', 0)
+                                ->field('coupon_price,origin_price')->find();
+                            if (empty($userCoupon)) {
+                                continue;
+                            }
+                            $saleTarget = $userCoupon['origin_price'];
+                            $purchaseTarget = bcmul($saleTarget, 0.4, 2);
+                            $officialPurchaseTarget = bcmul($saleTarget, 0.6, 2);
+                        } else {
+                            $saleTarget = $item['extra']['amount'];
+                            $purchaseTarget = bcmul($saleTarget, 0.2, 2);
+                            $officialPurchaseTarget = bcmul($saleTarget, 0.3, 2);
+                        }
+                        if ($merchant['sale_amount'] >= $saleTarget &&
+                            $merchant['purchase_amount'] >= $purchaseTarget &&
+                            $merchant['official_purchase_amount'] >= $officialPurchaseTarget) {
+                            $item->send_status = StoreCouponDetail::SEND_AUDIT;
+                            $item->save();
+                        }
                     }
                 }
             } catch (\Throwable $e) {
diff --git a/crmeb/listens/SendSubsidyCouponListen.php b/crmeb/listens/SendSubsidyCouponListen.php
index 4a8eefcf..0e9ade18 100644
--- a/crmeb/listens/SendSubsidyCouponListen.php
+++ b/crmeb/listens/SendSubsidyCouponListen.php
@@ -44,6 +44,7 @@ class SendSubsidyCouponListen extends TimerService implements ListenerInterface
                             /** @var StoreCouponRepository $repo */
                             $repo = app()->make(StoreCouponRepository::class);
                             $coupon->coupon_price = $amount;
+                            $repo->status = StoreCouponUser::STATUS_REPEAL;
                             $couponUser = $repo->sendCoupon($coupon, $merchant->uid, StoreCouponUserRepository::SEND_TYPE_SEND);
                             $order = [
                                 'uid' => $merchant['uid'],
diff --git a/route/admin/subsidy.php b/route/admin/subsidy.php
new file mode 100644
index 00000000..642eb96b
--- /dev/null
+++ b/route/admin/subsidy.php
@@ -0,0 +1,26 @@
+<?php
+
+use think\facade\Route;
+use app\common\middleware\AdminAuthMiddleware;
+use app\common\middleware\AdminTokenMiddleware;
+use app\common\middleware\AllowOriginMiddleware;
+use app\common\middleware\LogMiddleware;
+
+Route::group(function () {
+
+    //文章分类
+    Route::group('system/financial/subsidy', function () {
+        Route::resource('', 'SubsidyController');
+        Route::get('index', '/index')->name('userSubsidy')->option([
+            '_alias' => '补贴列表',
+            '_auth' => false,
+            '_form' => 'userSubsidyList',
+        ]);
+    })->prefix('admin.system.financial.Subsidy')->option([
+        '_path' => '/cms/userSubsidy',
+        '_auth' => true,
+    ]);
+})->middleware(AllowOriginMiddleware::class)
+    ->middleware(AdminTokenMiddleware::class, true)
+    ->middleware(AdminAuthMiddleware::class)
+    ->middleware(LogMiddleware::class);