Initial commit

2025-11-20 23:21:05 +08:00
commit 13bc6db529
378 changed files with 54527 additions and 0 deletions
--- a/app/Models/AuditLog.php
+++ b/app/Models/AuditLog.php
@@ -0,0 +1,28 @@
+<?php
+
+namespace App\Models;
+
+use Illuminate\Database\Eloquent\Factories\HasFactory;
+use Illuminate\Database\Eloquent\Model;
+
+class AuditLog extends Model
+{
+    use HasFactory;
+
+    protected $fillable = [
+        'user_id',
+        'action',
+        'auditable_type',
+        'auditable_id',
+        'metadata',
+    ];
+
+    protected $casts = [
+        'metadata' => 'array',
+    ];
+
+    public function user()
+    {
+        return $this->belongsTo(User::class);
+    }
+}
--- a/app/Models/BankReconciliation.php
+++ b/app/Models/BankReconciliation.php
@@ -0,0 +1,213 @@
+<?php
+
+namespace App\Models;
+
+use Illuminate\Database\Eloquent\Factories\HasFactory;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+
+class BankReconciliation extends Model
+{
+    use HasFactory;
+
+    protected $fillable = [
+        'reconciliation_month',
+        'bank_statement_balance',
+        'bank_statement_date',
+        'bank_statement_file_path',
+        'system_book_balance',
+        'outstanding_checks',
+        'deposits_in_transit',
+        'bank_charges',
+        'adjusted_balance',
+        'discrepancy_amount',
+        'reconciliation_status',
+        'prepared_by_cashier_id',
+        'reviewed_by_accountant_id',
+        'approved_by_manager_id',
+        'prepared_at',
+        'reviewed_at',
+        'approved_at',
+        'notes',
+    ];
+
+    protected $casts = [
+        'reconciliation_month' => 'date',
+        'bank_statement_balance' => 'decimal:2',
+        'bank_statement_date' => 'date',
+        'system_book_balance' => 'decimal:2',
+        'outstanding_checks' => 'array',
+        'deposits_in_transit' => 'array',
+        'bank_charges' => 'array',
+        'adjusted_balance' => 'decimal:2',
+        'discrepancy_amount' => 'decimal:2',
+        'prepared_at' => 'datetime',
+        'reviewed_at' => 'datetime',
+        'approved_at' => 'datetime',
+    ];
+
+    /**
+     * 狀態常數
+     */
+    const STATUS_PENDING = 'pending';
+    const STATUS_COMPLETED = 'completed';
+    const STATUS_DISCREPANCY = 'discrepancy';
+
+    /**
+     * 製作調節表的出納人員
+     */
+    public function preparedByCashier(): BelongsTo
+    {
+        return $this->belongsTo(User::class, 'prepared_by_cashier_id');
+    }
+
+    /**
+     * 覆核的會計人員
+     */
+    public function reviewedByAccountant(): BelongsTo
+    {
+        return $this->belongsTo(User::class, 'reviewed_by_accountant_id');
+    }
+
+    /**
+     * 核准的主管
+     */
+    public function approvedByManager(): BelongsTo
+    {
+        return $this->belongsTo(User::class, 'approved_by_manager_id');
+    }
+
+    /**
+     * 計算調整後餘額
+     */
+    public function calculateAdjustedBalance(): float
+    {
+        $adjusted = $this->system_book_balance;
+
+        // 加上在途存款
+        if ($this->deposits_in_transit) {
+            foreach ($this->deposits_in_transit as $deposit) {
+                $adjusted += floatval($deposit['amount'] ?? 0);
+            }
+        }
+
+        // 減去未兌現支票
+        if ($this->outstanding_checks) {
+            foreach ($this->outstanding_checks as $check) {
+                $adjusted -= floatval($check['amount'] ?? 0);
+            }
+        }
+
+        // 減去銀行手續費
+        if ($this->bank_charges) {
+            foreach ($this->bank_charges as $charge) {
+                $adjusted -= floatval($charge['amount'] ?? 0);
+            }
+        }
+
+        return $adjusted;
+    }
+
+    /**
+     * 計算差異金額
+     */
+    public function calculateDiscrepancy(): float
+    {
+        return abs($this->adjusted_balance - $this->bank_statement_balance);
+    }
+
+    /**
+     * 檢查是否有差異
+     */
+    public function hasDiscrepancy(float $tolerance = 0.01): bool
+    {
+        return $this->calculateDiscrepancy() > $tolerance;
+    }
+
+    /**
+     * 是否待覆核
+     */
+    public function isPending(): bool
+    {
+        return $this->reconciliation_status === self::STATUS_PENDING;
+    }
+
+    /**
+     * 是否已完成
+     */
+    public function isCompleted(): bool
+    {
+        return $this->reconciliation_status === self::STATUS_COMPLETED;
+    }
+
+    /**
+     * 是否有差異待處理
+     */
+    public function hasUnresolvedDiscrepancy(): bool
+    {
+        return $this->reconciliation_status === self::STATUS_DISCREPANCY;
+    }
+
+    /**
+     * 是否可以被會計覆核
+     */
+    public function canBeReviewed(): bool
+    {
+        return $this->isPending() && $this->prepared_at !== null;
+    }
+
+    /**
+     * 是否可以被主管核准
+     */
+    public function canBeApproved(): bool
+    {
+        return $this->reviewed_at !== null && $this->approved_at === null;
+    }
+
+    /**
+     * 取得狀態文字
+     */
+    public function getStatusText(): string
+    {
+        return match ($this->reconciliation_status) {
+            self::STATUS_PENDING => '待覆核',
+            self::STATUS_COMPLETED => '已完成',
+            self::STATUS_DISCREPANCY => '有差異',
+            default => '未知',
+        };
+    }
+
+    /**
+     * 取得未達帳項總計
+     */
+    public function getOutstandingItemsSummary(): array
+    {
+        $checksTotal = 0;
+        if ($this->outstanding_checks) {
+            foreach ($this->outstanding_checks as $check) {
+                $checksTotal += floatval($check['amount'] ?? 0);
+            }
+        }
+
+        $depositsTotal = 0;
+        if ($this->deposits_in_transit) {
+            foreach ($this->deposits_in_transit as $deposit) {
+                $depositsTotal += floatval($deposit['amount'] ?? 0);
+            }
+        }
+
+        $chargesTotal = 0;
+        if ($this->bank_charges) {
+            foreach ($this->bank_charges as $charge) {
+                $chargesTotal += floatval($charge['amount'] ?? 0);
+            }
+        }
+
+        return [
+            'outstanding_checks_total' => $checksTotal,
+            'deposits_in_transit_total' => $depositsTotal,
+            'bank_charges_total' => $chargesTotal,
+            'net_adjustment' => $depositsTotal - $checksTotal - $chargesTotal,
+        ];
+    }
+}
--- a/app/Models/Budget.php
+++ b/app/Models/Budget.php
@@ -0,0 +1,121 @@
+<?php
+
+namespace App\Models;
+
+use Illuminate\Database\Eloquent\Factories\HasFactory;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use Illuminate\Database\Eloquent\Relations\HasMany;
+
+class Budget extends Model
+{
+    use HasFactory;
+
+    public const STATUS_DRAFT = 'draft';
+    public const STATUS_SUBMITTED = 'submitted';
+    public const STATUS_APPROVED = 'approved';
+    public const STATUS_ACTIVE = 'active';
+    public const STATUS_CLOSED = 'closed';
+
+    protected $fillable = [
+        'fiscal_year',
+        'name',
+        'period_type',
+        'period_start',
+        'period_end',
+        'status',
+        'created_by_user_id',
+        'approved_by_user_id',
+        'approved_at',
+        'notes',
+    ];
+
+    protected $casts = [
+        'fiscal_year' => 'integer',
+        'period_start' => 'date',
+        'period_end' => 'date',
+        'approved_at' => 'datetime',
+    ];
+
+    // Relationships
+
+    public function createdBy(): BelongsTo
+    {
+        return $this->belongsTo(User::class, 'created_by_user_id');
+    }
+
+    public function approvedBy(): BelongsTo
+    {
+        return $this->belongsTo(User::class, 'approved_by_user_id');
+    }
+
+    public function budgetItems(): HasMany
+    {
+        return $this->hasMany(BudgetItem::class);
+    }
+
+    public function financialReports(): HasMany
+    {
+        return $this->hasMany(FinancialReport::class);
+    }
+
+    // Helper methods
+
+    public function isDraft(): bool
+    {
+        return $this->status === self::STATUS_DRAFT;
+    }
+
+    public function isApproved(): bool
+    {
+        return $this->status === self::STATUS_APPROVED;
+    }
+
+    public function isActive(): bool
+    {
+        return $this->status === self::STATUS_ACTIVE;
+    }
+
+    public function isClosed(): bool
+    {
+        return $this->status === self::STATUS_CLOSED;
+    }
+
+    public function canBeEdited(): bool
+    {
+        return in_array($this->status, [self::STATUS_DRAFT, self::STATUS_SUBMITTED]);
+    }
+
+    public function canBeApproved(): bool
+    {
+        return $this->status === self::STATUS_SUBMITTED;
+    }
+
+    public function getTotalBudgetedIncomeAttribute(): float
+    {
+        return $this->budgetItems()
+            ->whereHas('chartOfAccount', fn($q) => $q->where('account_type', 'income'))
+            ->sum('budgeted_amount');
+    }
+
+    public function getTotalBudgetedExpenseAttribute(): float
+    {
+        return $this->budgetItems()
+            ->whereHas('chartOfAccount', fn($q) => $q->where('account_type', 'expense'))
+            ->sum('budgeted_amount');
+    }
+
+    public function getTotalActualIncomeAttribute(): float
+    {
+        return $this->budgetItems()
+            ->whereHas('chartOfAccount', fn($q) => $q->where('account_type', 'income'))
+            ->sum('actual_amount');
+    }
+
+    public function getTotalActualExpenseAttribute(): float
+    {
+        return $this->budgetItems()
+            ->whereHas('chartOfAccount', fn($q) => $q->where('account_type', 'expense'))
+            ->sum('actual_amount');
+    }
+}
--- a/app/Models/BudgetItem.php
+++ b/app/Models/BudgetItem.php
@@ -0,0 +1,76 @@
+<?php
+
+namespace App\Models;
+
+use Illuminate\Database\Eloquent\Factories\HasFactory;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use Illuminate\Database\Eloquent\Relations\HasMany;
+
+class BudgetItem extends Model
+{
+    use HasFactory;
+
+    protected $fillable = [
+        'budget_id',
+        'chart_of_account_id',
+        'budgeted_amount',
+        'actual_amount',
+        'notes',
+    ];
+
+    protected $casts = [
+        'budgeted_amount' => 'decimal:2',
+        'actual_amount' => 'decimal:2',
+    ];
+
+    // Relationships
+
+    public function budget(): BelongsTo
+    {
+        return $this->belongsTo(Budget::class);
+    }
+
+    public function chartOfAccount(): BelongsTo
+    {
+        return $this->belongsTo(ChartOfAccount::class);
+    }
+
+    public function transactions(): HasMany
+    {
+        return $this->hasMany(Transaction::class);
+    }
+
+    // Helper methods
+
+    public function getVarianceAttribute(): float
+    {
+        return $this->actual_amount - $this->budgeted_amount;
+    }
+
+    public function getVariancePercentageAttribute(): float
+    {
+        if ($this->budgeted_amount == 0) {
+            return 0;
+        }
+        return ($this->variance / $this->budgeted_amount) * 100;
+    }
+
+    public function getRemainingBudgetAttribute(): float
+    {
+        return $this->budgeted_amount - $this->actual_amount;
+    }
+
+    public function isOverBudget(): bool
+    {
+        return $this->actual_amount > $this->budgeted_amount;
+    }
+
+    public function getUtilizationPercentageAttribute(): float
+    {
+        if ($this->budgeted_amount == 0) {
+            return 0;
+        }
+        return ($this->actual_amount / $this->budgeted_amount) * 100;
+    }
+}
--- a/app/Models/CashierLedgerEntry.php
+++ b/app/Models/CashierLedgerEntry.php
@@ -0,0 +1,132 @@
+<?php
+
+namespace App\Models;
+
+use Illuminate\Database\Eloquent\Factories\HasFactory;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+
+class CashierLedgerEntry extends Model
+{
+    use HasFactory;
+
+    protected $fillable = [
+        'finance_document_id',
+        'entry_date',
+        'entry_type',
+        'payment_method',
+        'bank_account',
+        'amount',
+        'balance_before',
+        'balance_after',
+        'receipt_number',
+        'transaction_reference',
+        'recorded_by_cashier_id',
+        'recorded_at',
+        'notes',
+    ];
+
+    protected $casts = [
+        'entry_date' => 'date',
+        'amount' => 'decimal:2',
+        'balance_before' => 'decimal:2',
+        'balance_after' => 'decimal:2',
+        'recorded_at' => 'datetime',
+    ];
+
+    /**
+     * 類型常數
+     */
+    const ENTRY_TYPE_RECEIPT = 'receipt';
+    const ENTRY_TYPE_PAYMENT = 'payment';
+
+    const PAYMENT_METHOD_BANK_TRANSFER = 'bank_transfer';
+    const PAYMENT_METHOD_CHECK = 'check';
+    const PAYMENT_METHOD_CASH = 'cash';
+
+    /**
+     * 關聯到財務申請單
+     */
+    public function financeDocument(): BelongsTo
+    {
+        return $this->belongsTo(FinanceDocument::class);
+    }
+
+    /**
+     * 記錄的出納人員
+     */
+    public function recordedByCashier(): BelongsTo
+    {
+        return $this->belongsTo(User::class, 'recorded_by_cashier_id');
+    }
+
+    /**
+     * 計算交易後餘額
+     */
+    public function calculateBalanceAfter(float $currentBalance): float
+    {
+        if ($this->entry_type === self::ENTRY_TYPE_RECEIPT) {
+            return $currentBalance + $this->amount;
+        } else {
+            return $currentBalance - $this->amount;
+        }
+    }
+
+    /**
+     * 取得最新餘額（從最後一筆記錄）
+     */
+    public static function getLatestBalance(string $bankAccount = null): float
+    {
+        $query = self::orderBy('entry_date', 'desc')
+            ->orderBy('id', 'desc');
+
+        if ($bankAccount) {
+            $query->where('bank_account', $bankAccount);
+        }
+
+        $latest = $query->first();
+
+        return $latest ? $latest->balance_after : 0.00;
+    }
+
+    /**
+     * 取得類型文字
+     */
+    public function getEntryTypeText(): string
+    {
+        return match ($this->entry_type) {
+            self::ENTRY_TYPE_RECEIPT => '收入',
+            self::ENTRY_TYPE_PAYMENT => '支出',
+            default => '未知',
+        };
+    }
+
+    /**
+     * 取得付款方式文字
+     */
+    public function getPaymentMethodText(): string
+    {
+        return match ($this->payment_method) {
+            self::PAYMENT_METHOD_BANK_TRANSFER => '銀行轉帳',
+            self::PAYMENT_METHOD_CHECK => '支票',
+            self::PAYMENT_METHOD_CASH => '現金',
+            default => '未知',
+        };
+    }
+
+    /**
+     * 是否為收入記錄
+     */
+    public function isReceipt(): bool
+    {
+        return $this->entry_type === self::ENTRY_TYPE_RECEIPT;
+    }
+
+    /**
+     * 是否為支出記錄
+     */
+    public function isPayment(): bool
+    {
+        return $this->entry_type === self::ENTRY_TYPE_PAYMENT;
+    }
+}
--- a/app/Models/ChartOfAccount.php
+++ b/app/Models/ChartOfAccount.php
@@ -0,0 +1,84 @@
+<?php
+
+namespace App\Models;
+
+use Illuminate\Database\Eloquent\Factories\HasFactory;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use Illuminate\Database\Eloquent\Relations\HasMany;
+
+class ChartOfAccount extends Model
+{
+    use HasFactory;
+
+    protected $fillable = [
+        'account_code',
+        'account_name_zh',
+        'account_name_en',
+        'account_type',
+        'category',
+        'parent_account_id',
+        'is_active',
+        'display_order',
+        'description',
+    ];
+
+    protected $casts = [
+        'is_active' => 'boolean',
+        'display_order' => 'integer',
+    ];
+
+    // Relationships
+
+    public function parentAccount(): BelongsTo
+    {
+        return $this->belongsTo(ChartOfAccount::class, 'parent_account_id');
+    }
+
+    public function childAccounts(): HasMany
+    {
+        return $this->hasMany(ChartOfAccount::class, 'parent_account_id')->orderBy('display_order');
+    }
+
+    public function budgetItems(): HasMany
+    {
+        return $this->hasMany(BudgetItem::class);
+    }
+
+    public function transactions(): HasMany
+    {
+        return $this->hasMany(Transaction::class);
+    }
+
+    // Helper methods
+
+    public function getFullNameAttribute(): string
+    {
+        return "{$this->account_code} - {$this->account_name_zh}";
+    }
+
+    public function isIncome(): bool
+    {
+        return $this->account_type === 'income';
+    }
+
+    public function isExpense(): bool
+    {
+        return $this->account_type === 'expense';
+    }
+
+    public function isAsset(): bool
+    {
+        return $this->account_type === 'asset';
+    }
+
+    public function isLiability(): bool
+    {
+        return $this->account_type === 'liability';
+    }
+
+    public function isNetAsset(): bool
+    {
+        return $this->account_type === 'net_asset';
+    }
+}
--- a/app/Models/CustomField.php
+++ b/app/Models/CustomField.php
@@ -0,0 +1,42 @@
+<?php
+
+namespace App\Models;
+
+use Illuminate\Database\Eloquent\Factories\HasFactory;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\HasMany;
+
+class CustomField extends Model
+{
+    use HasFactory;
+
+    public const TYPE_TEXT = 'text';
+    public const TYPE_NUMBER = 'number';
+    public const TYPE_DATE = 'date';
+    public const TYPE_SELECT = 'select';
+
+    protected $fillable = [
+        'name',
+        'field_type',
+        'options',
+        'applies_to_issue_types',
+        'is_required',
+        'display_order',
+    ];
+
+    protected $casts = [
+        'options' => 'array',
+        'applies_to_issue_types' => 'array',
+        'is_required' => 'boolean',
+    ];
+
+    public function values(): HasMany
+    {
+        return $this->hasMany(CustomFieldValue::class);
+    }
+
+    public function appliesToIssueType(string $issueType): bool
+    {
+        return in_array($issueType, $this->applies_to_issue_types ?? []);
+    }
+}
--- a/app/Models/CustomFieldValue.php
+++ b/app/Models/CustomFieldValue.php
@@ -0,0 +1,45 @@
+<?php
+
+namespace App\Models;
+
+use Illuminate\Database\Eloquent\Factories\HasFactory;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use Illuminate\Database\Eloquent\Relations\MorphTo;
+
+class CustomFieldValue extends Model
+{
+    use HasFactory;
+
+    protected $fillable = [
+        'custom_field_id',
+        'customizable_type',
+        'customizable_id',
+        'value',
+    ];
+
+    protected $casts = [
+        'value' => 'array',
+    ];
+
+    public function customField(): BelongsTo
+    {
+        return $this->belongsTo(CustomField::class);
+    }
+
+    public function customizable(): MorphTo
+    {
+        return $this->morphTo();
+    }
+
+    public function getDisplayValueAttribute(): string
+    {
+        $value = $this->value;
+
+        return match($this->customField->field_type) {
+            CustomField::TYPE_DATE => \Carbon\Carbon::parse($value)->format('Y-m-d'),
+            CustomField::TYPE_SELECT => is_array($value) ? implode(', ', $value) : $value,
+            default => (string) $value,
+        };
+    }
+}
--- a/app/Models/Document.php
+++ b/app/Models/Document.php
@@ -0,0 +1,446 @@
+<?php
+
+namespace App\Models;
+
+use Illuminate\Database\Eloquent\Factories\HasFactory;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\SoftDeletes;
+use Illuminate\Support\Str;
+
+class Document extends Model
+{
+    use HasFactory, SoftDeletes;
+
+    protected $fillable = [
+        'document_category_id',
+        'title',
+        'document_number',
+        'description',
+        'public_uuid',
+        'access_level',
+        'current_version_id',
+        'status',
+        'archived_at',
+        'created_by_user_id',
+        'last_updated_by_user_id',
+        'view_count',
+        'download_count',
+        'version_count',
+        'expires_at',
+        'auto_archive_on_expiry',
+        'expiry_notice',
+    ];
+
+    protected $casts = [
+        'archived_at' => 'datetime',
+        'expires_at' => 'date',
+        'auto_archive_on_expiry' => 'boolean',
+    ];
+
+    protected static function boot()
+    {
+        parent::boot();
+
+        // Auto-generate UUID for public sharing
+        static::creating(function ($document) {
+            if (empty($document->public_uuid)) {
+                $document->public_uuid = (string) Str::uuid();
+            }
+        });
+    }
+
+    // ==================== Relationships ====================
+
+    /**
+     * Get the category this document belongs to
+     */
+    public function category()
+    {
+        return $this->belongsTo(DocumentCategory::class, 'document_category_id');
+    }
+
+    /**
+     * Get all versions of this document
+     */
+    public function versions()
+    {
+        return $this->hasMany(DocumentVersion::class)->orderBy('uploaded_at', 'desc');
+    }
+
+    /**
+     * Get the current published version
+     */
+    public function currentVersion()
+    {
+        return $this->belongsTo(DocumentVersion::class, 'current_version_id');
+    }
+
+    /**
+     * Get the user who created this document
+     */
+    public function createdBy()
+    {
+        return $this->belongsTo(User::class, 'created_by_user_id');
+    }
+
+    /**
+     * Get the user who last updated this document
+     */
+    public function lastUpdatedBy()
+    {
+        return $this->belongsTo(User::class, 'last_updated_by_user_id');
+    }
+
+    /**
+     * Get the tags for this document
+     */
+    public function tags()
+    {
+        return $this->belongsToMany(DocumentTag::class, 'document_document_tag')
+            ->withTimestamps();
+    }
+
+    /**
+     * Get access logs for this document
+     */
+    public function accessLogs()
+    {
+        return $this->hasMany(DocumentAccessLog::class)->orderBy('accessed_at', 'desc');
+    }
+
+    // ==================== Status Check Methods ====================
+
+    /**
+     * Check if document is active
+     */
+    public function isActive(): bool
+    {
+        return $this->status === 'active';
+    }
+
+    /**
+     * Check if document is archived
+     */
+    public function isArchived(): bool
+    {
+        return $this->status === 'archived';
+    }
+
+    /**
+     * Check if document is publicly accessible
+     */
+    public function isPublic(): bool
+    {
+        return $this->access_level === 'public';
+    }
+
+    /**
+     * Check if document requires membership
+     */
+    public function requiresMembership(): bool
+    {
+        return $this->access_level === 'members';
+    }
+
+    /**
+     * Check if document is admin-only
+     */
+    public function isAdminOnly(): bool
+    {
+        return in_array($this->access_level, ['admin', 'board']);
+    }
+
+    // ==================== Version Control Methods ====================
+
+    /**
+     * Add a new version to this document
+     */
+    public function addVersion(
+        string $filePath,
+        string $originalFilename,
+        string $mimeType,
+        int $fileSize,
+        User $uploadedBy,
+        ?string $versionNotes = null
+    ): DocumentVersion {
+        // Calculate next version number
+        $nextVersionNumber = $this->calculateNextVersionNumber();
+
+        // Unset current version flag on existing versions
+        $this->versions()->update(['is_current' => false]);
+
+        // Create new version
+        $version = $this->versions()->create([
+            'version_number' => $nextVersionNumber,
+            'version_notes' => $versionNotes,
+            'is_current' => true,
+            'file_path' => $filePath,
+            'original_filename' => $originalFilename,
+            'mime_type' => $mimeType,
+            'file_size' => $fileSize,
+            'file_hash' => hash_file('sha256', storage_path('app/' . $filePath)),
+            'uploaded_by_user_id' => $uploadedBy->id,
+            'uploaded_at' => now(),
+        ]);
+
+        // Update document's current_version_id and increment version count
+        $this->update([
+            'current_version_id' => $version->id,
+            'version_count' => $this->version_count + 1,
+            'last_updated_by_user_id' => $uploadedBy->id,
+        ]);
+
+        return $version;
+    }
+
+    /**
+     * Calculate the next version number
+     */
+    private function calculateNextVersionNumber(): string
+    {
+        $latestVersion = $this->versions()->orderBy('id', 'desc')->first();
+
+        if (!$latestVersion) {
+            return '1.0';
+        }
+
+        // Parse current version (e.g., "1.5" -> major: 1, minor: 5)
+        $parts = explode('.', $latestVersion->version_number);
+        $major = (int) ($parts[0] ?? 1);
+        $minor = (int) ($parts[1] ?? 0);
+
+        // Increment minor version
+        $minor++;
+
+        return "{$major}.{$minor}";
+    }
+
+    /**
+     * Promote an old version to be the current version
+     */
+    public function promoteVersion(DocumentVersion $version, User $user): void
+    {
+        if ($version->document_id !== $this->id) {
+            throw new \Exception('Version does not belong to this document');
+        }
+
+        // Unset current flag on all versions
+        $this->versions()->update(['is_current' => false]);
+
+        // Set this version as current
+        $version->update(['is_current' => true]);
+
+        // Update document's current_version_id
+        $this->update([
+            'current_version_id' => $version->id,
+            'last_updated_by_user_id' => $user->id,
+        ]);
+    }
+
+    /**
+     * Get version history with comparison data
+     */
+    public function getVersionHistory(): array
+    {
+        $versions = $this->versions()->with('uploadedBy')->get();
+        $history = [];
+
+        foreach ($versions as $index => $version) {
+            $previousVersion = $versions->get($index + 1);
+
+            $history[] = [
+                'version' => $version,
+                'size_change' => $previousVersion ? $version->file_size - $previousVersion->file_size : 0,
+                'days_since_previous' => $previousVersion ? $version->uploaded_at->diffInDays($previousVersion->uploaded_at) : null,
+            ];
+        }
+
+        return $history;
+    }
+
+    // ==================== Access Control Methods ====================
+
+    /**
+     * Check if a user can view this document
+     */
+    public function canBeViewedBy(?User $user): bool
+    {
+        if ($this->isPublic()) {
+            return true;
+        }
+
+        if (!$user) {
+            return false;
+        }
+
+        if ($user->is_admin || $user->hasRole('admin')) {
+            return true;
+        }
+
+        if ($this->access_level === 'members') {
+            return $user->member && $user->member->hasPaidMembership();
+        }
+
+        if ($this->access_level === 'board') {
+            return $user->hasRole(['admin', 'chair', 'board']);
+        }
+
+        return false;
+    }
+
+    /**
+     * Log access to this document
+     */
+    public function logAccess(string $action, ?User $user = null): void
+    {
+        $this->accessLogs()->create([
+            'document_version_id' => $this->current_version_id,
+            'action' => $action,
+            'user_id' => $user?->id,
+            'ip_address' => request()->ip(),
+            'user_agent' => request()->userAgent(),
+            'accessed_at' => now(),
+        ]);
+
+        // Increment counters
+        if ($action === 'view') {
+            $this->increment('view_count');
+        } elseif ($action === 'download') {
+            $this->increment('download_count');
+        }
+    }
+
+    // ==================== Helper Methods ====================
+
+    /**
+     * Get the public URL for this document
+     */
+    public function getPublicUrl(): string
+    {
+        return route('documents.public.show', $this->public_uuid);
+    }
+
+    /**
+     * Get the access level label in Chinese
+     */
+    public function getAccessLevelLabel(): string
+    {
+        return match($this->access_level) {
+            'public' => '公開',
+            'members' => '會員',
+            'admin' => '管理員',
+            'board' => '理事會',
+            default => '未知',
+        };
+    }
+
+    /**
+     * Get status label in Chinese
+     */
+    public function getStatusLabel(): string
+    {
+        return match($this->status) {
+            'active' => '啟用',
+            'archived' => '封存',
+            default => '未知',
+        };
+    }
+
+    /**
+     * Archive this document
+     */
+    public function archive(): void
+    {
+        $this->update([
+            'status' => 'archived',
+            'archived_at' => now(),
+        ]);
+    }
+
+    /**
+     * Restore archived document
+     */
+    public function unarchive(): void
+    {
+        $this->update([
+            'status' => 'active',
+            'archived_at' => null,
+        ]);
+    }
+
+    /**
+     * Check if document is expired
+     */
+    public function isExpired(): bool
+    {
+        if (!$this->expires_at) {
+            return false;
+        }
+
+        return $this->expires_at->isPast();
+    }
+
+    /**
+     * Check if document is expiring soon (within 30 days)
+     */
+    public function isExpiringSoon(int $days = 30): bool
+    {
+        if (!$this->expires_at) {
+            return false;
+        }
+
+        return $this->expires_at->isFuture() &&
+               $this->expires_at->diffInDays(now()) <= $days;
+    }
+
+    /**
+     * Get expiration status label
+     */
+    public function getExpirationStatusLabel(): ?string
+    {
+        if (!$this->expires_at) {
+            return null;
+        }
+
+        if ($this->isExpired()) {
+            return '已過期';
+        }
+
+        if ($this->isExpiringSoon(7)) {
+            return '即將過期';
+        }
+
+        if ($this->isExpiringSoon(30)) {
+            return '接近過期';
+        }
+
+        return '有效';
+    }
+
+    /**
+     * Generate QR code for this document
+     */
+    public function generateQRCode(?int $size = null, ?string $format = null): string
+    {
+        $settings = app(\App\Services\SettingsService::class);
+        $size = $size ?? $settings->getQRCodeSize();
+        $format = $format ?? $settings->getQRCodeFormat();
+
+        return \SimpleSoftwareIO\QrCode\Facades\QrCode::size($size)
+            ->format($format)
+            ->generate($this->getPublicUrl());
+    }
+
+    /**
+     * Generate QR code as PNG
+     */
+    public function generateQRCodePNG(?int $size = null): string
+    {
+        $settings = app(\App\Services\SettingsService::class);
+        $size = $size ?? $settings->getQRCodeSize();
+
+        return \SimpleSoftwareIO\QrCode\Facades\QrCode::size($size)
+            ->format('png')
+            ->generate($this->getPublicUrl());
+    }
+}
--- a/app/Models/DocumentAccessLog.php
+++ b/app/Models/DocumentAccessLog.php
@@ -0,0 +1,106 @@
+<?php
+
+namespace App\Models;
+
+use Illuminate\Database\Eloquent\Factories\HasFactory;
+use Illuminate\Database\Eloquent\Model;
+
+class DocumentAccessLog extends Model
+{
+    use HasFactory;
+
+    protected $fillable = [
+        'document_id',
+        'document_version_id',
+        'action',
+        'user_id',
+        'ip_address',
+        'user_agent',
+        'accessed_at',
+    ];
+
+    protected $casts = [
+        'accessed_at' => 'datetime',
+    ];
+
+    // ==================== Relationships ====================
+
+    /**
+     * Get the document this log belongs to
+     */
+    public function document()
+    {
+        return $this->belongsTo(Document::class);
+    }
+
+    /**
+     * Get the document version accessed
+     */
+    public function version()
+    {
+        return $this->belongsTo(DocumentVersion::class, 'document_version_id');
+    }
+
+    /**
+     * Get the user who accessed (null if anonymous)
+     */
+    public function user()
+    {
+        return $this->belongsTo(User::class);
+    }
+
+    // ==================== Helper Methods ====================
+
+    /**
+     * Get action label in Chinese
+     */
+    public function getActionLabel(): string
+    {
+        return match($this->action) {
+            'view' => '檢視',
+            'download' => '下載',
+            default => '未知',
+        };
+    }
+
+    /**
+     * Get user display name (anonymous if no user)
+     */
+    public function getUserDisplay(): string
+    {
+        return $this->user ? $this->user->name : '匿名訪客';
+    }
+
+    /**
+     * Get browser from user agent
+     */
+    public function getBrowser(): string
+    {
+        if (!$this->user_agent) {
+            return '未知';
+        }
+
+        if (str_contains($this->user_agent, 'Chrome')) {
+            return 'Chrome';
+        }
+        if (str_contains($this->user_agent, 'Safari')) {
+            return 'Safari';
+        }
+        if (str_contains($this->user_agent, 'Firefox')) {
+            return 'Firefox';
+        }
+        if (str_contains($this->user_agent, 'Edge')) {
+            return 'Edge';
+        }
+
+        return '未知';
+    }
+
+    /**
+     * Check if access was by authenticated user
+     */
+    public function isAuthenticated(): bool
+    {
+        return $this->user_id !== null;
+    }
+}
--- a/app/Models/DocumentCategory.php
+++ b/app/Models/DocumentCategory.php
@@ -0,0 +1,85 @@
+<?php
+
+namespace App\Models;
+
+use Illuminate\Database\Eloquent\Factories\HasFactory;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Support\Str;
+
+class DocumentCategory extends Model
+{
+    use HasFactory;
+
+    protected $fillable = [
+        'name',
+        'slug',
+        'description',
+        'icon',
+        'sort_order',
+        'default_access_level',
+    ];
+
+    protected static function boot()
+    {
+        parent::boot();
+
+        // Auto-generate slug from name if not provided
+        static::creating(function ($category) {
+            if (empty($category->slug)) {
+                $category->slug = Str::slug($category->name);
+            }
+        });
+    }
+
+    // ==================== Relationships ====================
+
+    /**
+     * Get all documents in this category
+     */
+    public function documents()
+    {
+        return $this->hasMany(Document::class);
+    }
+
+    /**
+     * Get active (non-archived) documents in this category
+     */
+    public function activeDocuments()
+    {
+        return $this->hasMany(Document::class)->where('status', 'active');
+    }
+
+    // ==================== Accessors ====================
+
+    /**
+     * Get the count of active documents in this category
+     */
+    public function getDocumentCountAttribute(): int
+    {
+        return $this->activeDocuments()->count();
+    }
+
+    // ==================== Helper Methods ====================
+
+    /**
+     * Get the icon with fallback
+     */
+    public function getIconDisplay(): string
+    {
+        return $this->icon ?? '📄';
+    }
+
+    /**
+     * Get the access level label
+     */
+    public function getAccessLevelLabel(): string
+    {
+        return match($this->default_access_level) {
+            'public' => '公開',
+            'members' => '會員',
+            'admin' => '管理員',
+            'board' => '理事會',
+            default => '未知',
+        };
+    }
+}
--- a/app/Models/DocumentTag.php
+++ b/app/Models/DocumentTag.php
@@ -0,0 +1,50 @@
+<?php
+
+namespace App\Models;
+
+use Illuminate\Database\Eloquent\Factories\HasFactory;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Support\Str;
+
+class DocumentTag extends Model
+{
+    use HasFactory;
+
+    protected $fillable = [
+        'name',
+        'slug',
+        'color',
+        'description',
+    ];
+
+    /**
+     * Boot the model
+     */
+    protected static function booted()
+    {
+        static::creating(function ($tag) {
+            if (empty($tag->slug)) {
+                $tag->slug = Str::slug($tag->name);
+            }
+        });
+    }
+
+    /**
+     * Get the documents that have this tag
+     */
+    public function documents()
+    {
+        return $this->belongsToMany(Document::class, 'document_document_tag')
+            ->withTimestamps();
+    }
+
+    /**
+     * Get count of active documents with this tag
+     */
+    public function activeDocuments()
+    {
+        return $this->belongsToMany(Document::class, 'document_document_tag')
+            ->where('status', 'active')
+            ->withTimestamps();
+    }
+}
--- a/app/Models/DocumentVersion.php
+++ b/app/Models/DocumentVersion.php
@@ -0,0 +1,167 @@
+<?php
+
+namespace App\Models;
+
+use Illuminate\Database\Eloquent\Factories\HasFactory;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Support\Facades\Storage;
+
+class DocumentVersion extends Model
+{
+    use HasFactory;
+
+    protected $fillable = [
+        'document_id',
+        'version_number',
+        'version_notes',
+        'is_current',
+        'file_path',
+        'original_filename',
+        'mime_type',
+        'file_size',
+        'file_hash',
+        'uploaded_by_user_id',
+        'uploaded_at',
+    ];
+
+    protected $casts = [
+        'is_current' => 'boolean',
+        'uploaded_at' => 'datetime',
+    ];
+
+    // Versions are immutable - disable updating
+    protected static function booted()
+    {
+        static::updating(function ($version) {
+            // Only allow updating is_current flag
+            $dirty = $version->getDirty();
+            if (count($dirty) > 1 || !isset($dirty['is_current'])) {
+                throw new \Exception('Document versions are immutable and cannot be modified');
+            }
+        });
+    }
+
+    // ==================== Relationships ====================
+
+    /**
+     * Get the document this version belongs to
+     */
+    public function document()
+    {
+        return $this->belongsTo(Document::class);
+    }
+
+    /**
+     * Get the user who uploaded this version
+     */
+    public function uploadedBy()
+    {
+        return $this->belongsTo(User::class, 'uploaded_by_user_id');
+    }
+
+    // ==================== File Methods ====================
+
+    /**
+     * Get the full file path
+     */
+    public function getFullPath(): string
+    {
+        return storage_path('app/' . $this->file_path);
+    }
+
+    /**
+     * Check if file exists
+     */
+    public function fileExists(): bool
+    {
+        return Storage::exists($this->file_path);
+    }
+
+    /**
+     * Get file download URL
+     */
+    public function getDownloadUrl(): string
+    {
+        return route('admin.documents.download-version', [
+            'document' => $this->document_id,
+            'version' => $this->id,
+        ]);
+    }
+
+    /**
+     * Verify file integrity
+     */
+    public function verifyIntegrity(): bool
+    {
+        if (!$this->fileExists()) {
+            return false;
+        }
+
+        $currentHash = hash_file('sha256', $this->getFullPath());
+        return $currentHash === $this->file_hash;
+    }
+
+    // ==================== Helper Methods ====================
+
+    /**
+     * Get human-readable file size
+     */
+    public function getFileSizeHuman(): string
+    {
+        $bytes = $this->file_size;
+        $units = ['B', 'KB', 'MB', 'GB'];
+
+        for ($i = 0; $bytes > 1024; $i++) {
+            $bytes /= 1024;
+        }
+
+        return round($bytes, 2) . ' ' . $units[$i];
+    }
+
+    /**
+     * Get file extension
+     */
+    public function getFileExtension(): string
+    {
+        return pathinfo($this->original_filename, PATHINFO_EXTENSION);
+    }
+
+    /**
+     * Get file icon based on mime type
+     */
+    public function getFileIcon(): string
+    {
+        return match(true) {
+            str_contains($this->mime_type, 'pdf') => '📄',
+            str_contains($this->mime_type, 'word') || str_contains($this->mime_type, 'document') => '📝',
+            str_contains($this->mime_type, 'sheet') || str_contains($this->mime_type, 'excel') => '📊',
+            str_contains($this->mime_type, 'image') => '🖼️',
+            str_contains($this->mime_type, 'zip') || str_contains($this->mime_type, 'compressed') => '🗜️',
+            default => '📎',
+        };
+    }
+
+    /**
+     * Check if version is current
+     */
+    public function isCurrent(): bool
+    {
+        return $this->is_current;
+    }
+
+    /**
+     * Get version badge class for UI
+     */
+    public function getBadgeClass(): string
+    {
+        return $this->is_current ? 'bg-green-100 text-green-800' : 'bg-gray-100 text-gray-800';
+    }
+
+    /**
+     * Get version badge text
+     */
+    public function getBadgeText(): string
+    {
+        return $this->is_current ? '當前版本' : '歷史版本';
+    }
+}
--- a/app/Models/FinanceDocument.php
+++ b/app/Models/FinanceDocument.php
@@ -0,0 +1,435 @@
+<?php
+
+namespace App\Models;
+
+use Illuminate\Database\Eloquent\Factories\HasFactory;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use Illuminate\Database\Eloquent\Relations\HasOne;
+
+class FinanceDocument extends Model
+{
+    use HasFactory;
+
+    // Status constants
+    public const STATUS_PENDING = 'pending';
+    public const STATUS_APPROVED_CASHIER = 'approved_cashier';
+    public const STATUS_APPROVED_ACCOUNTANT = 'approved_accountant';
+    public const STATUS_APPROVED_CHAIR = 'approved_chair';
+    public const STATUS_REJECTED = 'rejected';
+
+    // Request type constants
+    public const REQUEST_TYPE_EXPENSE_REIMBURSEMENT = 'expense_reimbursement';
+    public const REQUEST_TYPE_ADVANCE_PAYMENT = 'advance_payment';
+    public const REQUEST_TYPE_PURCHASE_REQUEST = 'purchase_request';
+    public const REQUEST_TYPE_PETTY_CASH = 'petty_cash';
+
+    // Amount tier constants
+    public const AMOUNT_TIER_SMALL = 'small';    // < 5,000
+    public const AMOUNT_TIER_MEDIUM = 'medium';  // 5,000 - 50,000
+    public const AMOUNT_TIER_LARGE = 'large';    // > 50,000
+
+    // Reconciliation status constants
+    public const RECONCILIATION_PENDING = 'pending';
+    public const RECONCILIATION_MATCHED = 'matched';
+    public const RECONCILIATION_DISCREPANCY = 'discrepancy';
+    public const RECONCILIATION_RESOLVED = 'resolved';
+
+    // Payment method constants
+    public const PAYMENT_METHOD_BANK_TRANSFER = 'bank_transfer';
+    public const PAYMENT_METHOD_CHECK = 'check';
+    public const PAYMENT_METHOD_CASH = 'cash';
+
+    protected $fillable = [
+        'member_id',
+        'submitted_by_user_id',
+        'title',
+        'amount',
+        'status',
+        'description',
+        'attachment_path',
+        'submitted_at',
+        'approved_by_cashier_id',
+        'cashier_approved_at',
+        'approved_by_accountant_id',
+        'accountant_approved_at',
+        'approved_by_chair_id',
+        'chair_approved_at',
+        'rejected_by_user_id',
+        'rejected_at',
+        'rejection_reason',
+        // New payment stage fields
+        'request_type',
+        'amount_tier',
+        'chart_of_account_id',
+        'budget_item_id',
+        'requires_board_meeting',
+        'approved_by_board_meeting_id',
+        'board_meeting_approved_at',
+        'payment_order_created_by_accountant_id',
+        'payment_order_created_at',
+        'payment_method',
+        'payee_name',
+        'payee_account_number',
+        'payee_bank_name',
+        'payment_verified_by_cashier_id',
+        'payment_verified_at',
+        'payment_executed_by_cashier_id',
+        'payment_executed_at',
+        'payment_transaction_id',
+        'payment_receipt_path',
+        'actual_payment_amount',
+        'cashier_ledger_entry_id',
+        'accounting_transaction_id',
+        'reconciliation_status',
+        'reconciled_at',
+    ];
+
+    protected $casts = [
+        'amount' => 'decimal:2',
+        'submitted_at' => 'datetime',
+        'cashier_approved_at' => 'datetime',
+        'accountant_approved_at' => 'datetime',
+        'chair_approved_at' => 'datetime',
+        'rejected_at' => 'datetime',
+        // New payment stage casts
+        'requires_board_meeting' => 'boolean',
+        'board_meeting_approved_at' => 'datetime',
+        'payment_order_created_at' => 'datetime',
+        'payment_verified_at' => 'datetime',
+        'payment_executed_at' => 'datetime',
+        'actual_payment_amount' => 'decimal:2',
+        'reconciled_at' => 'datetime',
+    ];
+
+    public function member()
+    {
+        return $this->belongsTo(Member::class);
+    }
+
+    public function submittedBy()
+    {
+        return $this->belongsTo(User::class, 'submitted_by_user_id');
+    }
+
+    public function approvedByCashier()
+    {
+        return $this->belongsTo(User::class, 'approved_by_cashier_id');
+    }
+
+    public function approvedByAccountant()
+    {
+        return $this->belongsTo(User::class, 'approved_by_accountant_id');
+    }
+
+    public function approvedByChair()
+    {
+        return $this->belongsTo(User::class, 'approved_by_chair_id');
+    }
+
+    public function rejectedBy()
+    {
+        return $this->belongsTo(User::class, 'rejected_by_user_id');
+    }
+
+    /**
+     * New payment stage relationships
+     */
+    public function chartOfAccount(): BelongsTo
+    {
+        return $this->belongsTo(ChartOfAccount::class);
+    }
+
+    public function budgetItem(): BelongsTo
+    {
+        return $this->belongsTo(BudgetItem::class);
+    }
+
+    public function approvedByBoardMeeting(): BelongsTo
+    {
+        return $this->belongsTo(BoardMeeting::class, 'approved_by_board_meeting_id');
+    }
+
+    public function paymentOrderCreatedByAccountant(): BelongsTo
+    {
+        return $this->belongsTo(User::class, 'payment_order_created_by_accountant_id');
+    }
+
+    public function paymentVerifiedByCashier(): BelongsTo
+    {
+        return $this->belongsTo(User::class, 'payment_verified_by_cashier_id');
+    }
+
+    public function paymentExecutedByCashier(): BelongsTo
+    {
+        return $this->belongsTo(User::class, 'payment_executed_by_cashier_id');
+    }
+
+    public function cashierLedgerEntry(): BelongsTo
+    {
+        return $this->belongsTo(CashierLedgerEntry::class);
+    }
+
+    public function accountingTransaction(): BelongsTo
+    {
+        return $this->belongsTo(Transaction::class, 'accounting_transaction_id');
+    }
+
+    public function paymentOrder(): HasOne
+    {
+        return $this->hasOne(PaymentOrder::class);
+    }
+
+    /**
+     * Check if document can be approved by cashier
+     */
+    public function canBeApprovedByCashier(): bool
+    {
+        return $this->status === self::STATUS_PENDING;
+    }
+
+    /**
+     * Check if document can be approved by accountant
+     */
+    public function canBeApprovedByAccountant(): bool
+    {
+        return $this->status === self::STATUS_APPROVED_CASHIER;
+    }
+
+    /**
+     * Check if document can be approved by chair
+     */
+    public function canBeApprovedByChair(): bool
+    {
+        return $this->status === self::STATUS_APPROVED_ACCOUNTANT;
+    }
+
+    /**
+     * Check if document is fully approved
+     */
+    public function isFullyApproved(): bool
+    {
+        return $this->status === self::STATUS_APPROVED_CHAIR;
+    }
+
+    /**
+     * Check if document is rejected
+     */
+    public function isRejected(): bool
+    {
+        return $this->status === self::STATUS_REJECTED;
+    }
+
+    /**
+     * Get human-readable status
+     */
+    public function getStatusLabelAttribute(): string
+    {
+        return match($this->status) {
+            self::STATUS_PENDING => 'Pending Cashier Approval',
+            self::STATUS_APPROVED_CASHIER => 'Pending Accountant Approval',
+            self::STATUS_APPROVED_ACCOUNTANT => 'Pending Chair Approval',
+            self::STATUS_APPROVED_CHAIR => 'Fully Approved',
+            self::STATUS_REJECTED => 'Rejected',
+            default => ucfirst($this->status),
+        };
+    }
+
+    /**
+     * New payment stage business logic methods
+     */
+
+    /**
+     * Determine amount tier based on amount
+     */
+    public function determineAmountTier(): string
+    {
+        if ($this->amount < 5000) {
+            return self::AMOUNT_TIER_SMALL;
+        } elseif ($this->amount <= 50000) {
+            return self::AMOUNT_TIER_MEDIUM;
+        } else {
+            return self::AMOUNT_TIER_LARGE;
+        }
+    }
+
+    /**
+     * Check if document needs board meeting approval
+     */
+    public function needsBoardMeetingApproval(): bool
+    {
+        return $this->amount_tier === self::AMOUNT_TIER_LARGE;
+    }
+
+    /**
+     * Check if approval stage is complete (ready for payment order creation)
+     */
+    public function isApprovalStageComplete(): bool
+    {
+        // For small amounts: cashier + accountant
+        if ($this->amount_tier === self::AMOUNT_TIER_SMALL) {
+            return $this->status === self::STATUS_APPROVED_ACCOUNTANT;
+        }
+
+        // For medium amounts: cashier + accountant + chair
+        if ($this->amount_tier === self::AMOUNT_TIER_MEDIUM) {
+            return $this->status === self::STATUS_APPROVED_CHAIR;
+        }
+
+        // For large amounts: cashier + accountant + chair + board meeting
+        if ($this->amount_tier === self::AMOUNT_TIER_LARGE) {
+            return $this->status === self::STATUS_APPROVED_CHAIR &&
+                   $this->board_meeting_approved_at !== null;
+        }
+
+        return false;
+    }
+
+    /**
+     * Check if accountant can create payment order
+     */
+    public function canCreatePaymentOrder(): bool
+    {
+        return $this->isApprovalStageComplete() &&
+               $this->payment_order_created_at === null;
+    }
+
+    /**
+     * Check if cashier can verify payment
+     */
+    public function canVerifyPayment(): bool
+    {
+        return $this->payment_order_created_at !== null &&
+               $this->payment_verified_at === null &&
+               $this->paymentOrder !== null &&
+               $this->paymentOrder->canBeVerifiedByCashier();
+    }
+
+    /**
+     * Check if cashier can execute payment
+     */
+    public function canExecutePayment(): bool
+    {
+        return $this->payment_verified_at !== null &&
+               $this->payment_executed_at === null &&
+               $this->paymentOrder !== null &&
+               $this->paymentOrder->canBeExecuted();
+    }
+
+    /**
+     * Check if payment is completed
+     */
+    public function isPaymentCompleted(): bool
+    {
+        return $this->payment_executed_at !== null &&
+               $this->paymentOrder !== null &&
+               $this->paymentOrder->isExecuted();
+    }
+
+    /**
+     * Check if recording stage is complete
+     */
+    public function isRecordingComplete(): bool
+    {
+        return $this->cashier_ledger_entry_id !== null &&
+               $this->accounting_transaction_id !== null;
+    }
+
+    /**
+     * Check if document is fully processed (all stages complete)
+     */
+    public function isFullyProcessed(): bool
+    {
+        return $this->isApprovalStageComplete() &&
+               $this->isPaymentCompleted() &&
+               $this->isRecordingComplete();
+    }
+
+    /**
+     * Check if reconciliation is complete
+     */
+    public function isReconciled(): bool
+    {
+        return $this->reconciliation_status === self::RECONCILIATION_MATCHED ||
+               $this->reconciliation_status === self::RECONCILIATION_RESOLVED;
+    }
+
+    /**
+     * Get request type text
+     */
+    public function getRequestTypeText(): string
+    {
+        return match ($this->request_type) {
+            self::REQUEST_TYPE_EXPENSE_REIMBURSEMENT => '事後報銷',
+            self::REQUEST_TYPE_ADVANCE_PAYMENT => '預支/借款',
+            self::REQUEST_TYPE_PURCHASE_REQUEST => '採購申請',
+            self::REQUEST_TYPE_PETTY_CASH => '零用金領取',
+            default => '未知',
+        };
+    }
+
+    /**
+     * Get amount tier text
+     */
+    public function getAmountTierText(): string
+    {
+        return match ($this->amount_tier) {
+            self::AMOUNT_TIER_SMALL => '小額 (< 5,000)',
+            self::AMOUNT_TIER_MEDIUM => '中額 (5,000-50,000)',
+            self::AMOUNT_TIER_LARGE => '大額 (> 50,000)',
+            default => '未知',
+        };
+    }
+
+    /**
+     * Get payment method text
+     */
+    public function getPaymentMethodText(): string
+    {
+        return match ($this->payment_method) {
+            self::PAYMENT_METHOD_BANK_TRANSFER => '銀行轉帳',
+            self::PAYMENT_METHOD_CHECK => '支票',
+            self::PAYMENT_METHOD_CASH => '現金',
+            default => '未知',
+        };
+    }
+
+    /**
+     * Get reconciliation status text
+     */
+    public function getReconciliationStatusText(): string
+    {
+        return match ($this->reconciliation_status) {
+            self::RECONCILIATION_PENDING => '待調節',
+            self::RECONCILIATION_MATCHED => '已調節',
+            self::RECONCILIATION_DISCREPANCY => '有差異',
+            self::RECONCILIATION_RESOLVED => '已解決',
+            default => '未知',
+        };
+    }
+
+    /**
+     * Get current workflow stage
+     */
+    public function getCurrentWorkflowStage(): string
+    {
+        if (!$this->isApprovalStageComplete()) {
+            return 'approval';
+        }
+
+        if (!$this->isPaymentCompleted()) {
+            return 'payment';
+        }
+
+        if (!$this->isRecordingComplete()) {
+            return 'recording';
+        }
+
+        if (!$this->isReconciled()) {
+            return 'reconciliation';
+        }
+
+        return 'completed';
+    }
+}
+
--- a/app/Models/FinancialReport.php
+++ b/app/Models/FinancialReport.php
@@ -0,0 +1,98 @@
+<?php
+
+namespace App\Models;
+
+use Illuminate\Database\Eloquent\Factories\HasFactory;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+
+class FinancialReport extends Model
+{
+    use HasFactory;
+
+    public const TYPE_REVENUE_EXPENDITURE = 'revenue_expenditure';
+    public const TYPE_BALANCE_SHEET = 'balance_sheet';
+    public const TYPE_PROPERTY_INVENTORY = 'property_inventory';
+    public const TYPE_INTERNAL_MANAGEMENT = 'internal_management';
+
+    public const STATUS_DRAFT = 'draft';
+    public const STATUS_FINALIZED = 'finalized';
+    public const STATUS_APPROVED = 'approved';
+    public const STATUS_SUBMITTED = 'submitted';
+
+    protected $fillable = [
+        'report_type',
+        'fiscal_year',
+        'period_start',
+        'period_end',
+        'status',
+        'budget_id',
+        'generated_by_user_id',
+        'approved_by_user_id',
+        'approved_at',
+        'file_path',
+        'notes',
+    ];
+
+    protected $casts = [
+        'fiscal_year' => 'integer',
+        'period_start' => 'date',
+        'period_end' => 'date',
+        'approved_at' => 'datetime',
+    ];
+
+    // Relationships
+
+    public function budget(): BelongsTo
+    {
+        return $this->belongsTo(Budget::class);
+    }
+
+    public function generatedBy(): BelongsTo
+    {
+        return $this->belongsTo(User::class, 'generated_by_user_id');
+    }
+
+    public function approvedBy(): BelongsTo
+    {
+        return $this->belongsTo(User::class, 'approved_by_user_id');
+    }
+
+    // Helper methods
+
+    public function isDraft(): bool
+    {
+        return $this->status === self::STATUS_DRAFT;
+    }
+
+    public function isFinalized(): bool
+    {
+        return $this->status === self::STATUS_FINALIZED;
+    }
+
+    public function isApproved(): bool
+    {
+        return $this->status === self::STATUS_APPROVED;
+    }
+
+    public function isSubmitted(): bool
+    {
+        return $this->status === self::STATUS_SUBMITTED;
+    }
+
+    public function canBeEdited(): bool
+    {
+        return $this->status === self::STATUS_DRAFT;
+    }
+
+    public function getReportTypeNameAttribute(): string
+    {
+        return match($this->report_type) {
+            self::TYPE_REVENUE_EXPENDITURE => '收支決算表',
+            self::TYPE_BALANCE_SHEET => '資產負債表',
+            self::TYPE_PROPERTY_INVENTORY => '財產目錄',
+            self::TYPE_INTERNAL_MANAGEMENT => '內部管理報表',
+            default => $this->report_type,
+        };
+    }
+}
--- a/app/Models/Issue.php
+++ b/app/Models/Issue.php
@@ -0,0 +1,363 @@
+<?php
+
+namespace App\Models;
+
+use Illuminate\Database\Eloquent\Factories\HasFactory;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use Illuminate\Database\Eloquent\Relations\BelongsToMany;
+use Illuminate\Database\Eloquent\Relations\HasMany;
+use Illuminate\Database\Eloquent\Relations\MorphMany;
+use Illuminate\Database\Eloquent\SoftDeletes;
+
+class Issue extends Model
+{
+    use HasFactory, SoftDeletes;
+
+    // Status constants
+    public const STATUS_NEW = 'new';
+    public const STATUS_ASSIGNED = 'assigned';
+    public const STATUS_IN_PROGRESS = 'in_progress';
+    public const STATUS_REVIEW = 'review';
+    public const STATUS_CLOSED = 'closed';
+
+    // Issue type constants
+    public const TYPE_WORK_ITEM = 'work_item';
+    public const TYPE_PROJECT_TASK = 'project_task';
+    public const TYPE_MAINTENANCE = 'maintenance';
+    public const TYPE_MEMBER_REQUEST = 'member_request';
+
+    // Priority constants
+    public const PRIORITY_LOW = 'low';
+    public const PRIORITY_MEDIUM = 'medium';
+    public const PRIORITY_HIGH = 'high';
+    public const PRIORITY_URGENT = 'urgent';
+
+    protected $fillable = [
+        'issue_number',
+        'title',
+        'description',
+        'issue_type',
+        'status',
+        'priority',
+        'created_by_user_id',
+        'assigned_to_user_id',
+        'reviewer_id',
+        'member_id',
+        'parent_issue_id',
+        'due_date',
+        'closed_at',
+        'estimated_hours',
+        'actual_hours',
+    ];
+
+    protected $casts = [
+        'due_date' => 'date',
+        'closed_at' => 'datetime',
+        'estimated_hours' => 'decimal:2',
+        'actual_hours' => 'decimal:2',
+    ];
+
+    protected static function boot()
+    {
+        parent::boot();
+
+        // Auto-generate issue number on create
+        static::creating(function ($issue) {
+            if (!$issue->issue_number) {
+                $year = now()->year;
+                $lastIssue = static::whereYear('created_at', $year)
+                    ->orderBy('id', 'desc')
+                    ->first();
+
+                $nextNumber = $lastIssue ? ((int) substr($lastIssue->issue_number, -3)) + 1 : 1;
+                $issue->issue_number = sprintf('ISS-%d-%03d', $year, $nextNumber);
+            }
+        });
+    }
+
+    // ==================== Relationships ====================
+
+    public function creator(): BelongsTo
+    {
+        return $this->belongsTo(User::class, 'created_by_user_id');
+    }
+
+    public function assignee(): BelongsTo
+    {
+        return $this->belongsTo(User::class, 'assigned_to_user_id');
+    }
+
+    public function reviewer(): BelongsTo
+    {
+        return $this->belongsTo(User::class, 'reviewer_id');
+    }
+
+    public function member(): BelongsTo
+    {
+        return $this->belongsTo(Member::class);
+    }
+
+    public function parentIssue(): BelongsTo
+    {
+        return $this->belongsTo(Issue::class, 'parent_issue_id');
+    }
+
+    public function subTasks(): HasMany
+    {
+        return $this->hasMany(Issue::class, 'parent_issue_id');
+    }
+
+    public function comments(): HasMany
+    {
+        return $this->hasMany(IssueComment::class);
+    }
+
+    public function attachments(): HasMany
+    {
+        return $this->hasMany(IssueAttachment::class);
+    }
+
+    public function labels(): BelongsToMany
+    {
+        return $this->belongsToMany(IssueLabel::class, 'issue_label_pivot');
+    }
+
+    public function watchers(): BelongsToMany
+    {
+        return $this->belongsToMany(User::class, 'issue_watchers');
+    }
+
+    public function timeLogs(): HasMany
+    {
+        return $this->hasMany(IssueTimeLog::class);
+    }
+
+    public function relationships(): HasMany
+    {
+        return $this->hasMany(IssueRelationship::class);
+    }
+
+    public function relatedIssues()
+    {
+        return $this->belongsToMany(Issue::class, 'issue_relationships', 'issue_id', 'related_issue_id')
+            ->withPivot('relationship_type')
+            ->withTimestamps();
+    }
+
+    public function customFieldValues(): MorphMany
+    {
+        return $this->morphMany(CustomFieldValue::class, 'customizable');
+    }
+
+    // ==================== Status Helpers ====================
+
+    public function isNew(): bool
+    {
+        return $this->status === self::STATUS_NEW;
+    }
+
+    public function isAssigned(): bool
+    {
+        return $this->status === self::STATUS_ASSIGNED;
+    }
+
+    public function isInProgress(): bool
+    {
+        return $this->status === self::STATUS_IN_PROGRESS;
+    }
+
+    public function inReview(): bool
+    {
+        return $this->status === self::STATUS_REVIEW;
+    }
+
+    public function isClosed(): bool
+    {
+        return $this->status === self::STATUS_CLOSED;
+    }
+
+    public function isOpen(): bool
+    {
+        return !$this->isClosed();
+    }
+
+    // ==================== Workflow Methods ====================
+
+    public function canBeAssigned(): bool
+    {
+        return $this->isNew() || $this->isAssigned();
+    }
+
+    public function canMoveToInProgress(): bool
+    {
+        return $this->isAssigned() && $this->assigned_to_user_id !== null;
+    }
+
+    public function canMoveToReview(): bool
+    {
+        return $this->isInProgress();
+    }
+
+    public function canBeClosed(): bool
+    {
+        return in_array($this->status, [
+            self::STATUS_REVIEW,
+            self::STATUS_IN_PROGRESS,
+            self::STATUS_ASSIGNED,
+        ]);
+    }
+
+    public function canBeReopened(): bool
+    {
+        return $this->isClosed();
+    }
+
+    // ==================== Accessors ====================
+
+    public function getStatusLabelAttribute(): string
+    {
+        return match($this->status) {
+            self::STATUS_NEW => __('New'),
+            self::STATUS_ASSIGNED => __('Assigned'),
+            self::STATUS_IN_PROGRESS => __('In Progress'),
+            self::STATUS_REVIEW => __('Review'),
+            self::STATUS_CLOSED => __('Closed'),
+            default => $this->status,
+        };
+    }
+
+    public function getIssueTypeLabelAttribute(): string
+    {
+        return match($this->issue_type) {
+            self::TYPE_WORK_ITEM => __('Work Item'),
+            self::TYPE_PROJECT_TASK => __('Project Task'),
+            self::TYPE_MAINTENANCE => __('Maintenance'),
+            self::TYPE_MEMBER_REQUEST => __('Member Request'),
+            default => $this->issue_type,
+        };
+    }
+
+    public function getPriorityLabelAttribute(): string
+    {
+        return match($this->priority) {
+            self::PRIORITY_LOW => __('Low'),
+            self::PRIORITY_MEDIUM => __('Medium'),
+            self::PRIORITY_HIGH => __('High'),
+            self::PRIORITY_URGENT => __('Urgent'),
+            default => $this->priority,
+        };
+    }
+
+    public function getPriorityBadgeColorAttribute(): string
+    {
+        return match($this->priority) {
+            self::PRIORITY_LOW => 'gray',
+            self::PRIORITY_MEDIUM => 'blue',
+            self::PRIORITY_HIGH => 'orange',
+            self::PRIORITY_URGENT => 'red',
+            default => 'gray',
+        };
+    }
+
+    public function getStatusBadgeColorAttribute(): string
+    {
+        return match($this->status) {
+            self::STATUS_NEW => 'blue',
+            self::STATUS_ASSIGNED => 'purple',
+            self::STATUS_IN_PROGRESS => 'yellow',
+            self::STATUS_REVIEW => 'orange',
+            self::STATUS_CLOSED => 'green',
+            default => 'gray',
+        };
+    }
+
+    public function getProgressPercentageAttribute(): int
+    {
+        return match($this->status) {
+            self::STATUS_NEW => 0,
+            self::STATUS_ASSIGNED => 20,
+            self::STATUS_IN_PROGRESS => 50,
+            self::STATUS_REVIEW => 80,
+            self::STATUS_CLOSED => 100,
+            default => 0,
+        };
+    }
+
+    public function getIsOverdueAttribute(): bool
+    {
+        return $this->due_date &&
+               $this->due_date->isPast() &&
+               !$this->isClosed();
+    }
+
+    public function getDaysUntilDueAttribute(): ?int
+    {
+        if (!$this->due_date) {
+            return null;
+        }
+
+        return now()->startOfDay()->diffInDays($this->due_date->startOfDay(), false);
+    }
+
+    public function getTotalTimeLoggedAttribute(): float
+    {
+        return (float) $this->timeLogs()->sum('hours');
+    }
+
+    // ==================== Scopes ====================
+
+    public function scopeOpen($query)
+    {
+        return $query->where('status', '!=', self::STATUS_CLOSED);
+    }
+
+    public function scopeClosed($query)
+    {
+        return $query->where('status', self::STATUS_CLOSED);
+    }
+
+    public function scopeByType($query, string $type)
+    {
+        return $query->where('issue_type', $type);
+    }
+
+    public function scopeByPriority($query, string $priority)
+    {
+        return $query->where('priority', $priority);
+    }
+
+    public function scopeByStatus($query, string $status)
+    {
+        return $query->where('status', $status);
+    }
+
+    public function scopeOverdue($query)
+    {
+        return $query->where('due_date', '<', now())
+            ->where('status', '!=', self::STATUS_CLOSED);
+    }
+
+    public function scopeAssignedTo($query, int $userId)
+    {
+        return $query->where('assigned_to_user_id', $userId);
+    }
+
+    public function scopeCreatedBy($query, int $userId)
+    {
+        return $query->where('created_by_user_id', $userId);
+    }
+
+    public function scopeDueWithin($query, int $days)
+    {
+        return $query->whereBetween('due_date', [now(), now()->addDays($days)])
+            ->where('status', '!=', self::STATUS_CLOSED);
+    }
+
+    public function scopeWithLabel($query, int $labelId)
+    {
+        return $query->whereHas('labels', function ($q) use ($labelId) {
+            $q->where('issue_labels.id', $labelId);
+        });
+    }
+}
--- a/app/Models/IssueAttachment.php
+++ b/app/Models/IssueAttachment.php
@@ -0,0 +1,61 @@
+<?php
+
+namespace App\Models;
+
+use Illuminate\Database\Eloquent\Factories\HasFactory;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use Illuminate\Support\Facades\Storage;
+
+class IssueAttachment extends Model
+{
+    use HasFactory;
+
+    protected $fillable = [
+        'issue_id',
+        'user_id',
+        'file_name',
+        'file_path',
+        'file_size',
+        'mime_type',
+    ];
+
+    public function issue(): BelongsTo
+    {
+        return $this->belongsTo(Issue::class);
+    }
+
+    public function user(): BelongsTo
+    {
+        return $this->belongsTo(User::class);
+    }
+
+    public function getFileSizeHumanAttribute(): string
+    {
+        $bytes = $this->file_size;
+        $units = ['B', 'KB', 'MB', 'GB'];
+
+        for ($i = 0; $bytes > 1024 && $i < count($units) - 1; $i++) {
+            $bytes /= 1024;
+        }
+
+        return round($bytes, 2) . ' ' . $units[$i];
+    }
+
+    public function getDownloadUrlAttribute(): string
+    {
+        return route('admin.issues.attachments.download', $this);
+    }
+
+    protected static function boot()
+    {
+        parent::boot();
+
+        static::deleting(function ($attachment) {
+            // Delete file from storage when attachment record is deleted
+            if (Storage::exists($attachment->file_path)) {
+                Storage::delete($attachment->file_path);
+            }
+        });
+    }
+}
--- a/app/Models/IssueComment.php
+++ b/app/Models/IssueComment.php
@@ -0,0 +1,33 @@
+<?php
+
+namespace App\Models;
+
+use Illuminate\Database\Eloquent\Factories\HasFactory;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+
+class IssueComment extends Model
+{
+    use HasFactory;
+
+    protected $fillable = [
+        'issue_id',
+        'user_id',
+        'comment_text',
+        'is_internal',
+    ];
+
+    protected $casts = [
+        'is_internal' => 'boolean',
+    ];
+
+    public function issue(): BelongsTo
+    {
+        return $this->belongsTo(Issue::class);
+    }
+
+    public function user(): BelongsTo
+    {
+        return $this->belongsTo(User::class);
+    }
+}
--- a/app/Models/IssueLabel.php
+++ b/app/Models/IssueLabel.php
@@ -0,0 +1,37 @@
+<?php
+
+namespace App\Models;
+
+use Illuminate\Database\Eloquent\Factories\HasFactory;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsToMany;
+
+class IssueLabel extends Model
+{
+    use HasFactory;
+
+    protected $fillable = [
+        'name',
+        'color',
+        'description',
+    ];
+
+    public function issues(): BelongsToMany
+    {
+        return $this->belongsToMany(Issue::class, 'issue_label_pivot');
+    }
+
+    public function getTextColorAttribute(): string
+    {
+        // Calculate if we should use black or white text based on background color
+        $color = $this->color;
+        $r = hexdec(substr($color, 1, 2));
+        $g = hexdec(substr($color, 3, 2));
+        $b = hexdec(substr($color, 5, 2));
+
+        // Calculate perceived brightness
+        $brightness = (($r * 299) + ($g * 587) + ($b * 114)) / 1000;
+
+        return $brightness > 128 ? '#000000' : '#FFFFFF';
+    }
+}
--- a/app/Models/IssueRelationship.php
+++ b/app/Models/IssueRelationship.php
@@ -0,0 +1,44 @@
+<?php
+
+namespace App\Models;
+
+use Illuminate\Database\Eloquent\Factories\HasFactory;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+
+class IssueRelationship extends Model
+{
+    use HasFactory;
+
+    public const TYPE_BLOCKS = 'blocks';
+    public const TYPE_BLOCKED_BY = 'blocked_by';
+    public const TYPE_RELATED_TO = 'related_to';
+    public const TYPE_DUPLICATE_OF = 'duplicate_of';
+
+    protected $fillable = [
+        'issue_id',
+        'related_issue_id',
+        'relationship_type',
+    ];
+
+    public function issue(): BelongsTo
+    {
+        return $this->belongsTo(Issue::class);
+    }
+
+    public function relatedIssue(): BelongsTo
+    {
+        return $this->belongsTo(Issue::class, 'related_issue_id');
+    }
+
+    public function getRelationshipLabelAttribute(): string
+    {
+        return match($this->relationship_type) {
+            self::TYPE_BLOCKS => __('Blocks'),
+            self::TYPE_BLOCKED_BY => __('Blocked by'),
+            self::TYPE_RELATED_TO => __('Related to'),
+            self::TYPE_DUPLICATE_OF => __('Duplicate of'),
+            default => $this->relationship_type,
+        };
+    }
+}
--- a/app/Models/IssueTimeLog.php
+++ b/app/Models/IssueTimeLog.php
@@ -0,0 +1,59 @@
+<?php
+
+namespace App\Models;
+
+use Illuminate\Database\Eloquent\Factories\HasFactory;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+
+class IssueTimeLog extends Model
+{
+    use HasFactory;
+
+    protected $fillable = [
+        'issue_id',
+        'user_id',
+        'hours',
+        'description',
+        'logged_at',
+    ];
+
+    protected $casts = [
+        'hours' => 'decimal:2',
+        'logged_at' => 'datetime',
+    ];
+
+    public function issue(): BelongsTo
+    {
+        return $this->belongsTo(Issue::class);
+    }
+
+    public function user(): BelongsTo
+    {
+        return $this->belongsTo(User::class);
+    }
+
+    protected static function boot()
+    {
+        parent::boot();
+
+        // Update issue actual_hours when time log is created, updated, or deleted
+        static::created(function ($timeLog) {
+            $timeLog->updateIssueActualHours();
+        });
+
+        static::updated(function ($timeLog) {
+            $timeLog->updateIssueActualHours();
+        });
+
+        static::deleted(function ($timeLog) {
+            $timeLog->updateIssueActualHours();
+        });
+    }
+
+    protected function updateIssueActualHours(): void
+    {
+        $totalHours = $this->issue->timeLogs()->sum('hours');
+        $this->issue->update(['actual_hours' => $totalHours]);
+    }
+}
--- a/app/Models/Member.php
+++ b/app/Models/Member.php
@@ -0,0 +1,202 @@
+<?php
+
+namespace App\Models;
+
+use Illuminate\Database\Eloquent\Factories\HasFactory;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Support\Facades\Crypt;
+
+class Member extends Model
+{
+    use HasFactory;
+
+    // Membership status constants
+    const STATUS_PENDING = 'pending';
+    const STATUS_ACTIVE = 'active';
+    const STATUS_EXPIRED = 'expired';
+    const STATUS_SUSPENDED = 'suspended';
+
+    // Membership type constants
+    const TYPE_REGULAR = 'regular';
+    const TYPE_HONORARY = 'honorary';
+    const TYPE_LIFETIME = 'lifetime';
+    const TYPE_STUDENT = 'student';
+
+    protected $fillable = [
+        'user_id',
+        'full_name',
+        'email',
+        'phone',
+        'address_line_1',
+        'address_line_2',
+        'city',
+        'postal_code',
+        'emergency_contact_name',
+        'emergency_contact_phone',
+        'national_id_encrypted',
+        'national_id_hash',
+        'membership_started_at',
+        'membership_expires_at',
+        'membership_status',
+        'membership_type',
+    ];
+
+    protected $casts = [
+        'membership_started_at' => 'date',
+        'membership_expires_at' => 'date',
+    ];
+
+    protected $appends = ['national_id'];
+
+    public function user()
+    {
+        return $this->belongsTo(User::class);
+    }
+
+    public function payments()
+    {
+        return $this->hasMany(MembershipPayment::class);
+    }
+
+    /**
+     * Get the decrypted national ID
+     */
+    public function getNationalIdAttribute(): ?string
+    {
+        if (empty($this->national_id_encrypted)) {
+            return null;
+        }
+
+        try {
+            return Crypt::decryptString($this->national_id_encrypted);
+        } catch (\Exception $e) {
+            \Log::error('Failed to decrypt national_id', [
+                'member_id' => $this->id,
+                'error' => $e->getMessage(),
+            ]);
+            return null;
+        }
+    }
+
+    /**
+     * Set the national ID (encrypt and hash)
+     */
+    public function setNationalIdAttribute(?string $value): void
+    {
+        if (empty($value)) {
+            $this->attributes['national_id_encrypted'] = null;
+            $this->attributes['national_id_hash'] = null;
+            return;
+        }
+
+        $this->attributes['national_id_encrypted'] = Crypt::encryptString($value);
+        $this->attributes['national_id_hash'] = hash('sha256', $value);
+    }
+
+    /**
+     * Check if membership status is pending (not yet paid/verified)
+     */
+    public function isPending(): bool
+    {
+        return $this->membership_status === self::STATUS_PENDING;
+    }
+
+    /**
+     * Check if membership is active (paid & activated)
+     */
+    public function isActive(): bool
+    {
+        return $this->membership_status === self::STATUS_ACTIVE;
+    }
+
+    /**
+     * Check if membership is expired
+     */
+    public function isExpired(): bool
+    {
+        return $this->membership_status === self::STATUS_EXPIRED;
+    }
+
+    /**
+     * Check if membership is suspended
+     */
+    public function isSuspended(): bool
+    {
+        return $this->membership_status === self::STATUS_SUSPENDED;
+    }
+
+    /**
+     * Check if member has paid membership (active status with valid dates)
+     */
+    public function hasPaidMembership(): bool
+    {
+        return $this->isActive()
+            && $this->membership_started_at
+            && $this->membership_expires_at
+            && $this->membership_expires_at->isFuture();
+    }
+
+    /**
+     * Get the membership status badge class for display
+     */
+    public function getMembershipStatusBadgeAttribute(): string
+    {
+        return match($this->membership_status) {
+            self::STATUS_PENDING => 'bg-yellow-100 text-yellow-800 dark:bg-yellow-900 dark:text-yellow-200',
+            self::STATUS_ACTIVE => 'bg-green-100 text-green-800 dark:bg-green-900 dark:text-green-200',
+            self::STATUS_EXPIRED => 'bg-gray-100 text-gray-800 dark:bg-gray-900 dark:text-gray-200',
+            self::STATUS_SUSPENDED => 'bg-red-100 text-red-800 dark:bg-red-900 dark:text-red-200',
+            default => 'bg-gray-100 text-gray-800 dark:bg-gray-900 dark:text-gray-200',
+        };
+    }
+
+    /**
+     * Get the membership status label in Chinese
+     */
+    public function getMembershipStatusLabelAttribute(): string
+    {
+        return match($this->membership_status) {
+            self::STATUS_PENDING => '待繳費',
+            self::STATUS_ACTIVE => '已啟用',
+            self::STATUS_EXPIRED => '已過期',
+            self::STATUS_SUSPENDED => '已暫停',
+            default => $this->membership_status,
+        };
+    }
+
+    /**
+     * Get the membership type label in Chinese
+     */
+    public function getMembershipTypeLabelAttribute(): string
+    {
+        return match($this->membership_type) {
+            self::TYPE_REGULAR => '一般會員',
+            self::TYPE_HONORARY => '榮譽會員',
+            self::TYPE_LIFETIME => '終身會員',
+            self::TYPE_STUDENT => '學生會員',
+            default => $this->membership_type,
+        };
+    }
+
+    /**
+     * Get pending payment (if any)
+     */
+    public function getPendingPayment()
+    {
+        return $this->payments()
+            ->where('status', MembershipPayment::STATUS_PENDING)
+            ->orWhere('status', MembershipPayment::STATUS_APPROVED_CASHIER)
+            ->orWhere('status', MembershipPayment::STATUS_APPROVED_ACCOUNTANT)
+            ->latest()
+            ->first();
+    }
+
+    /**
+     * Check if member can submit payment
+     */
+    public function canSubmitPayment(): bool
+    {
+        // Can submit if pending status and no pending payment
+        return $this->isPending() && !$this->getPendingPayment();
+    }
+}
--- a/app/Models/MembershipPayment.php
+++ b/app/Models/MembershipPayment.php
@@ -0,0 +1,166 @@
+<?php
+
+namespace App\Models;
+
+use Illuminate\Database\Eloquent\Factories\HasFactory;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Support\Facades\Storage;
+
+class MembershipPayment extends Model
+{
+    use HasFactory;
+
+    // Status constants
+    const STATUS_PENDING = 'pending';
+    const STATUS_APPROVED_CASHIER = 'approved_cashier';
+    const STATUS_APPROVED_ACCOUNTANT = 'approved_accountant';
+    const STATUS_APPROVED_CHAIR = 'approved_chair';
+    const STATUS_REJECTED = 'rejected';
+
+    // Payment method constants
+    const METHOD_BANK_TRANSFER = 'bank_transfer';
+    const METHOD_CONVENIENCE_STORE = 'convenience_store';
+    const METHOD_CASH = 'cash';
+    const METHOD_CREDIT_CARD = 'credit_card';
+
+    protected $fillable = [
+        'member_id',
+        'paid_at',
+        'amount',
+        'method',
+        'reference',
+        'status',
+        'payment_method',
+        'receipt_path',
+        'submitted_by_user_id',
+        'verified_by_cashier_id',
+        'cashier_verified_at',
+        'verified_by_accountant_id',
+        'accountant_verified_at',
+        'verified_by_chair_id',
+        'chair_verified_at',
+        'rejected_by_user_id',
+        'rejected_at',
+        'rejection_reason',
+        'notes',
+    ];
+
+    protected $casts = [
+        'paid_at' => 'date',
+        'cashier_verified_at' => 'datetime',
+        'accountant_verified_at' => 'datetime',
+        'chair_verified_at' => 'datetime',
+        'rejected_at' => 'datetime',
+    ];
+
+    // Relationships
+    public function member()
+    {
+        return $this->belongsTo(Member::class);
+    }
+
+    public function submittedBy()
+    {
+        return $this->belongsTo(User::class, 'submitted_by_user_id');
+    }
+
+    public function verifiedByCashier()
+    {
+        return $this->belongsTo(User::class, 'verified_by_cashier_id');
+    }
+
+    public function verifiedByAccountant()
+    {
+        return $this->belongsTo(User::class, 'verified_by_accountant_id');
+    }
+
+    public function verifiedByChair()
+    {
+        return $this->belongsTo(User::class, 'verified_by_chair_id');
+    }
+
+    public function rejectedBy()
+    {
+        return $this->belongsTo(User::class, 'rejected_by_user_id');
+    }
+
+    // Status check methods
+    public function isPending(): bool
+    {
+        return $this->status === self::STATUS_PENDING;
+    }
+
+    public function isApprovedByCashier(): bool
+    {
+        return $this->status === self::STATUS_APPROVED_CASHIER;
+    }
+
+    public function isApprovedByAccountant(): bool
+    {
+        return $this->status === self::STATUS_APPROVED_ACCOUNTANT;
+    }
+
+    public function isFullyApproved(): bool
+    {
+        return $this->status === self::STATUS_APPROVED_CHAIR;
+    }
+
+    public function isRejected(): bool
+    {
+        return $this->status === self::STATUS_REJECTED;
+    }
+
+    // Workflow validation methods
+    public function canBeApprovedByCashier(): bool
+    {
+        return $this->isPending();
+    }
+
+    public function canBeApprovedByAccountant(): bool
+    {
+        return $this->isApprovedByCashier();
+    }
+
+    public function canBeApprovedByChair(): bool
+    {
+        return $this->isApprovedByAccountant();
+    }
+
+    // Accessor for status label
+    public function getStatusLabelAttribute(): string
+    {
+        return match($this->status) {
+            self::STATUS_PENDING => '待審核',
+            self::STATUS_APPROVED_CASHIER => '出納已審',
+            self::STATUS_APPROVED_ACCOUNTANT => '會計已審',
+            self::STATUS_APPROVED_CHAIR => '主席已審',
+            self::STATUS_REJECTED => '已拒絕',
+            default => $this->status,
+        };
+    }
+
+    // Accessor for payment method label
+    public function getPaymentMethodLabelAttribute(): string
+    {
+        return match($this->payment_method) {
+            self::METHOD_BANK_TRANSFER => '銀行轉帳',
+            self::METHOD_CONVENIENCE_STORE => '便利商店繳費',
+            self::METHOD_CASH => '現金',
+            self::METHOD_CREDIT_CARD => '信用卡',
+            default => $this->payment_method ?? '未指定',
+        };
+    }
+
+    // Clean up receipt file when payment is deleted
+    protected static function boot()
+    {
+        parent::boot();
+
+        static::deleting(function ($payment) {
+            if ($payment->receipt_path && Storage::exists($payment->receipt_path)) {
+                Storage::delete($payment->receipt_path);
+            }
+        });
+    }
+}
+
--- a/app/Models/PaymentOrder.php
+++ b/app/Models/PaymentOrder.php
@@ -0,0 +1,168 @@
+<?php
+
+namespace App\Models;
+
+use Illuminate\Database\Eloquent\Factories\HasFactory;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+
+class PaymentOrder extends Model
+{
+    use HasFactory;
+
+    protected $fillable = [
+        'finance_document_id',
+        'payee_name',
+        'payee_bank_code',
+        'payee_account_number',
+        'payee_bank_name',
+        'payment_amount',
+        'payment_method',
+        'created_by_accountant_id',
+        'payment_order_number',
+        'notes',
+        'verified_by_cashier_id',
+        'verified_at',
+        'verification_status',
+        'verification_notes',
+        'executed_by_cashier_id',
+        'executed_at',
+        'execution_status',
+        'transaction_reference',
+        'payment_receipt_path',
+        'status',
+    ];
+
+    protected $casts = [
+        'payment_amount' => 'decimal:2',
+        'verified_at' => 'datetime',
+        'executed_at' => 'datetime',
+    ];
+
+    /**
+     * 狀態常數
+     */
+    const STATUS_DRAFT = 'draft';
+    const STATUS_PENDING_VERIFICATION = 'pending_verification';
+    const STATUS_VERIFIED = 'verified';
+    const STATUS_EXECUTED = 'executed';
+    const STATUS_CANCELLED = 'cancelled';
+
+    const VERIFICATION_PENDING = 'pending';
+    const VERIFICATION_APPROVED = 'approved';
+    const VERIFICATION_REJECTED = 'rejected';
+
+    const EXECUTION_PENDING = 'pending';
+    const EXECUTION_COMPLETED = 'completed';
+    const EXECUTION_FAILED = 'failed';
+
+    const PAYMENT_METHOD_BANK_TRANSFER = 'bank_transfer';
+    const PAYMENT_METHOD_CHECK = 'check';
+    const PAYMENT_METHOD_CASH = 'cash';
+
+    /**
+     * 關聯到財務申請單
+     */
+    public function financeDocument(): BelongsTo
+    {
+        return $this->belongsTo(FinanceDocument::class);
+    }
+
+    /**
+     * 會計製單人
+     */
+    public function createdByAccountant(): BelongsTo
+    {
+        return $this->belongsTo(User::class, 'created_by_accountant_id');
+    }
+
+    /**
+     * 出納覆核人
+     */
+    public function verifiedByCashier(): BelongsTo
+    {
+        return $this->belongsTo(User::class, 'verified_by_cashier_id');
+    }
+
+    /**
+     * 出納執行人
+     */
+    public function executedByCashier(): BelongsTo
+    {
+        return $this->belongsTo(User::class, 'executed_by_cashier_id');
+    }
+
+    /**
+     * 產生付款單號
+     */
+    public static function generatePaymentOrderNumber(): string
+    {
+        $date = now()->format('Ymd');
+        $latest = self::where('payment_order_number', 'like', "PO-{$date}%")->latest('id')->first();
+
+        if ($latest) {
+            $lastNumber = (int) substr($latest->payment_order_number, -4);
+            $newNumber = $lastNumber + 1;
+        } else {
+            $newNumber = 1;
+        }
+
+        return sprintf('PO-%s%04d', $date, $newNumber);
+    }
+
+    /**
+     * 檢查是否可以被出納覆核
+     */
+    public function canBeVerifiedByCashier(): bool
+    {
+        return $this->status === self::STATUS_PENDING_VERIFICATION &&
+               $this->verification_status === self::VERIFICATION_PENDING;
+    }
+
+    /**
+     * 檢查是否可以執行付款
+     */
+    public function canBeExecuted(): bool
+    {
+        return $this->status === self::STATUS_VERIFIED &&
+               $this->verification_status === self::VERIFICATION_APPROVED &&
+               $this->execution_status === self::EXECUTION_PENDING;
+    }
+
+    /**
+     * 是否已執行
+     */
+    public function isExecuted(): bool
+    {
+        return $this->status === self::STATUS_EXECUTED &&
+               $this->execution_status === self::EXECUTION_COMPLETED;
+    }
+
+    /**
+     * 取得付款方式文字
+     */
+    public function getPaymentMethodText(): string
+    {
+        return match ($this->payment_method) {
+            self::PAYMENT_METHOD_BANK_TRANSFER => '銀行轉帳',
+            self::PAYMENT_METHOD_CHECK => '支票',
+            self::PAYMENT_METHOD_CASH => '現金',
+            default => '未知',
+        };
+    }
+
+    /**
+     * 取得狀態文字
+     */
+    public function getStatusText(): string
+    {
+        return match ($this->status) {
+            self::STATUS_DRAFT => '草稿',
+            self::STATUS_PENDING_VERIFICATION => '待出納覆核',
+            self::STATUS_VERIFIED => '已覆核',
+            self::STATUS_EXECUTED => '已執行付款',
+            self::STATUS_CANCELLED => '已取消',
+            default => '未知',
+        };
+    }
+}
--- a/app/Models/SystemSetting.php
+++ b/app/Models/SystemSetting.php
@@ -0,0 +1,223 @@
+<?php
+
+namespace App\Models;
+
+use Illuminate\Database\Eloquent\Factories\HasFactory;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Support\Facades\Cache;
+
+class SystemSetting extends Model
+{
+    use HasFactory;
+
+    protected $fillable = [
+        'key',
+        'value',
+        'type',
+        'group',
+        'description',
+    ];
+
+    /**
+     * Cache key prefix for settings
+     */
+    const CACHE_PREFIX = 'system_setting_';
+
+    /**
+     * Cache duration in seconds (1 hour)
+     */
+    const CACHE_DURATION = 3600;
+
+    /**
+     * Boot the model
+     */
+    protected static function booted()
+    {
+        // Clear cache when setting is updated or deleted
+        static::saved(function ($setting) {
+            Cache::forget(self::CACHE_PREFIX . $setting->key);
+            Cache::forget('all_system_settings');
+        });
+
+        static::deleted(function ($setting) {
+            Cache::forget(self::CACHE_PREFIX . $setting->key);
+            Cache::forget('all_system_settings');
+        });
+    }
+
+    /**
+     * Get a setting value by key with caching
+     *
+     * @param string $key
+     * @param mixed $default
+     * @return mixed
+     */
+    public static function get(string $key, $default = null)
+    {
+        return Cache::remember(
+            self::CACHE_PREFIX . $key,
+            self::CACHE_DURATION,
+            function () use ($key, $default) {
+                $setting = self::where('key', $key)->first();
+
+                if (!$setting) {
+                    return $default;
+                }
+
+                return $setting->getCastedValue();
+            }
+        );
+    }
+
+    /**
+     * Set a setting value (creates if not exists)
+     *
+     * @param string $key
+     * @param mixed $value
+     * @param string $type
+     * @param string|null $group
+     * @param string|null $description
+     * @return SystemSetting
+     */
+    public static function set(string $key, $value, string $type = 'string', ?string $group = null, ?string $description = null): SystemSetting
+    {
+        $setting = self::updateOrCreate(
+            ['key' => $key],
+            [
+                'value' => self::encodeValue($value, $type),
+                'type' => $type,
+                'group' => $group,
+                'description' => $description,
+            ]
+        );
+
+        return $setting;
+    }
+
+    /**
+     * Check if a setting exists
+     *
+     * @param string $key
+     * @return bool
+     */
+    public static function has(string $key): bool
+    {
+        return Cache::remember(
+            self::CACHE_PREFIX . $key . '_exists',
+            self::CACHE_DURATION,
+            fn() => self::where('key', $key)->exists()
+        );
+    }
+
+    /**
+     * Delete a setting by key
+     *
+     * @param string $key
+     * @return bool
+     */
+    public static function forget(string $key): bool
+    {
+        return self::where('key', $key)->delete() > 0;
+    }
+
+    /**
+     * Get all settings grouped by group
+     *
+     * @return \Illuminate\Support\Collection
+     */
+    public static function getAllGrouped()
+    {
+        return Cache::remember(
+            'all_system_settings',
+            self::CACHE_DURATION,
+            function () {
+                return self::all()->groupBy('group')->map(function ($groupSettings) {
+                    return $groupSettings->mapWithKeys(function ($setting) {
+                        return [$setting->key => $setting->getCastedValue()];
+                    });
+                });
+            }
+        );
+    }
+
+    /**
+     * Get the casted value based on type
+     *
+     * @return mixed
+     */
+    public function getCastedValue()
+    {
+        if ($this->value === null) {
+            return null;
+        }
+
+        return match ($this->type) {
+            'boolean' => filter_var($this->value, FILTER_VALIDATE_BOOLEAN),
+            'integer' => (int) $this->value,
+            'json', 'array' => json_decode($this->value, true),
+            default => $this->value,
+        };
+    }
+
+    /**
+     * Encode value for storage based on type
+     *
+     * @param mixed $value
+     * @param string $type
+     * @return string|null
+     */
+    protected static function encodeValue($value, string $type): ?string
+    {
+        if ($value === null) {
+            return null;
+        }
+
+        return match ($type) {
+            'boolean' => $value ? '1' : '0',
+            'integer' => (string) $value,
+            'json', 'array' => json_encode($value),
+            default => (string) $value,
+        };
+    }
+
+    /**
+     * Toggle a boolean setting
+     *
+     * @param string $key
+     * @return bool New value after toggle
+     */
+    public static function toggle(string $key): bool
+    {
+        $currentValue = self::get($key, false);
+        $newValue = !$currentValue;
+        self::set($key, $newValue, 'boolean');
+
+        return $newValue;
+    }
+
+    /**
+     * Increment an integer setting
+     *
+     * @param string $key
+     * @param int $amount
+     * @return int
+     */
+    public static function incrementSetting(string $key, int $amount = 1): int
+    {
+        $currentValue = self::get($key, 0);
+        $newValue = $currentValue + $amount;
+        self::set($key, $newValue, 'integer');
+
+        return $newValue;
+    }
+
+    /**
+     * Clear all settings cache
+     *
+     * @return void
+     */
+    public static function clearCache(): void
+    {
+        Cache::flush();
+    }
+}
--- a/app/Models/Transaction.php
+++ b/app/Models/Transaction.php
@@ -0,0 +1,87 @@
+<?php
+
+namespace App\Models;
+
+use Illuminate\Database\Eloquent\Factories\HasFactory;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+
+class Transaction extends Model
+{
+    use HasFactory;
+
+    protected $fillable = [
+        'budget_item_id',
+        'chart_of_account_id',
+        'transaction_date',
+        'amount',
+        'transaction_type',
+        'description',
+        'reference_number',
+        'finance_document_id',
+        'membership_payment_id',
+        'created_by_user_id',
+        'notes',
+    ];
+
+    protected $casts = [
+        'transaction_date' => 'date',
+        'amount' => 'decimal:2',
+    ];
+
+    // Relationships
+
+    public function budgetItem(): BelongsTo
+    {
+        return $this->belongsTo(BudgetItem::class);
+    }
+
+    public function chartOfAccount(): BelongsTo
+    {
+        return $this->belongsTo(ChartOfAccount::class);
+    }
+
+    public function financeDocument(): BelongsTo
+    {
+        return $this->belongsTo(FinanceDocument::class);
+    }
+
+    public function membershipPayment(): BelongsTo
+    {
+        return $this->belongsTo(MembershipPayment::class);
+    }
+
+    public function createdBy(): BelongsTo
+    {
+        return $this->belongsTo(User::class, 'created_by_user_id');
+    }
+
+    // Helper methods
+
+    public function isIncome(): bool
+    {
+        return $this->transaction_type === 'income';
+    }
+
+    public function isExpense(): bool
+    {
+        return $this->transaction_type === 'expense';
+    }
+
+    // Scopes
+
+    public function scopeIncome($query)
+    {
+        return $query->where('transaction_type', 'income');
+    }
+
+    public function scopeExpense($query)
+    {
+        return $query->where('transaction_type', 'expense');
+    }
+
+    public function scopeForPeriod($query, $startDate, $endDate)
+    {
+        return $query->whereBetween('transaction_date', [$startDate, $endDate]);
+    }
+}
--- a/app/Models/User.php
+++ b/app/Models/User.php
@@ -0,0 +1,65 @@
+<?php
+
+namespace App\Models;
+
+// use Illuminate\Contracts\Auth\MustVerifyEmail;
+use Illuminate\Database\Eloquent\Factories\HasFactory;
+use Illuminate\Foundation\Auth\User as Authenticatable;
+use Illuminate\Notifications\Notifiable;
+use Laravel\Sanctum\HasApiTokens;
+use Spatie\Permission\Traits\HasRoles;
+use Illuminate\Support\Facades\Storage;
+use Illuminate\Database\Eloquent\Relations\HasOne;
+
+class User extends Authenticatable
+{
+    use HasApiTokens, HasFactory, Notifiable, HasRoles;
+
+    /**
+     * The attributes that are mass assignable.
+     *
+     * @var array<int, string>
+     */
+    protected $fillable = [
+        'name',
+        'email',
+        'is_admin',
+        'profile_photo_path',
+        'password',
+    ];
+
+    /**
+     * The attributes that should be hidden for serialization.
+     *
+     * @var array<int, string>
+     */
+    protected $hidden = [
+        'password',
+        'remember_token',
+    ];
+
+    /**
+     * The attributes that should be cast.
+     *
+     * @var array<string, string>
+     */
+    protected $casts = [
+        'email_verified_at' => 'datetime',
+        'password' => 'hashed',
+        'is_admin' => 'boolean',
+    ];
+
+    public function member(): HasOne
+    {
+        return $this->hasOne(Member::class);
+    }
+
+    public function profilePhotoUrl(): ?string
+    {
+        if (! $this->profile_photo_path) {
+            return null;
+        }
+
+        return Storage::disk('public')->url($this->profile_photo_path);
+    }
+}