diff --git a/frontend/src/views/BudgetManagement.vue b/frontend/src/views/BudgetManagement.vue
index 0d2237e0..a7a1e91c 100644
--- a/frontend/src/views/BudgetManagement.vue
+++ b/frontend/src/views/BudgetManagement.vue
@@ -667,6 +667,35 @@
             </template>
             <template #footer><el-button @click="showAttributionDialog = false">关闭</el-button></template>
           </el-dialog>
+
+          <!-- 年度预算分解弹窗 (P1-① 年度分解按钮修复) -->
+          <el-dialog v-model="showDecompose" title="年度预算分解" width="640" append-to-body>
+            <el-form :model="decomposeForm" label-width="100px" style="max-width:480px;">
+              <el-form-item label="年份">
+                <el-select v-model="decomposeForm.year" style="width:150px;">
+                  <el-option v-for="y in yearOptions" :key="y" :label="y" :value="y" />
+                </el-select>
+              </el-form-item>
+              <el-form-item label="分解方式">
+                <el-radio-group v-model="decomposeForm.method">
+                  <el-radio value="equal">均分（1/12）</el-radio>
+                  <el-radio value="weighted">按历史权重</el-radio>
+                </el-radio-group>
+              </el-form-item>
+            </el-form>
+            <el-alert v-if="decomposeResult" :title="decomposeResult" type="success" show-icon :closable="false" style="margin-top:8px;" />
+            <el-table v-if="decomposeDetails.length > 0" :data="decomposeDetails" border stripe size="small" style="width:100%;margin-top:12px;" max-height="300">
+              <el-table-column prop="kpi_code" label="KPI编码" width="120" />
+              <el-table-column prop="kpi_name" label="KPI名称" min-width="150" />
+              <el-table-column prop="annual_budget" label="年度预算" width="120"><template #default="{ row }">{{ formatNumber(row.annual_budget) }}</template></el-table-column>
+              <el-table-column prop="method" label="方式" width="80" />
+              <el-table-column prop="monthly_count" label="月数" width="60" />
+            </el-table>
+            <template #footer>
+              <el-button @click="showDecompose = false">取消</el-button>
+              <el-button type="primary" @click="doDecompose" :loading="decomposing">执行分解</el-button>
+            </template>
+          </el-dialog>
         </el-tabs>
       </el-tab-pane>
     </el-tabs>