diff --git a/frontend/src/stores/refund-item.ts b/frontend/src/stores/refund-item.ts
new file mode 100644
index 0000000..32b52a8
--- /dev/null
+++ b/frontend/src/stores/refund-item.ts
@@ -0,0 +1,129 @@
+import { api } from '@/utils/request'
+import type { PaginatedData, RefundItemRecord, RefundItemFilters } from '@/types/api'
+
+export type { RefundItemRecord }
+
+/** 名称映射用的查找表 */
+interface LookupItem {
+  id: number
+  name: string
+  label?: string
+}
+
+export const useRefundItemStore = defineStore('refundItem', () => {
+  const refundItems = ref<RefundItemRecord[]>([])
+  const loading = ref(false)
+  const pagination = reactive({
+    page: 1,
+    per_page: 15,
+    total: 0,
+  })
+  const cascadeValue = reactive({
+    company_id: undefined as number | undefined,
+    platform_id: undefined as number | undefined,
+    store_id: undefined as number | undefined,
+  })
+  const filters = reactive<RefundItemFilters>({
+    refund_id: undefined,
+    refund_status_id: undefined,
+    refund_type_id: undefined,
+    platform_refund_id: '',
+    platform_order_id: '',
+    platform_product_id: '',
+    created_date_range: null,
+  })
+
+  // 名称映射数据
+  const companies = ref<LookupItem[]>([])
+  const platforms = ref<{ id: number; developer_id: number }[]>([])
+  const stores = ref<(LookupItem & { company_id: number; platform_id: number })[]>([])
+
+  const companyMap = computed(
+    () => new Map(companies.value.map((c) => [c.id, c.label || c.name])),
+  )
+  const platformMap = computed(
+    () => new Map(platforms.value.map((p) => [p.id, `平台 #${p.id}`])),
+  )
+  const storeMap = computed(
+    () => new Map(stores.value.map((s) => [s.id, s.label || s.name])),
+  )
+
+  async function loadLookups() {
+    try {
+      const [c, p, s] = await Promise.all([
+        api.get<LookupItem[]>('/api/v1/companies'),
+        api.get<{ id: number; developer_id: number }[]>('/api/v1/platforms'),
+        api.get<(LookupItem & { company_id: number; platform_id: number })[]>(
+          '/api/v1/stores',
+        ),
+      ])
+      companies.value = c
+      platforms.value = p
+      stores.value = s
+    } catch (err: unknown) {
+      console.warn('加载查找表数据失败', err)
+    }
+  }
+
+  async function fetchRefundItems() {
+    loading.value = true
+    try {
+      const data = await api.get<PaginatedData<RefundItemRecord>>('/api/v1/refund-items', {
+        page: pagination.page,
+        per_page: pagination.per_page,
+        company_id: cascadeValue.company_id,
+        platform_id: cascadeValue.platform_id,
+        store_id: cascadeValue.store_id,
+        refund_id: filters.refund_id,
+        refund_status_id: filters.refund_status_id,
+        refund_type_id: filters.refund_type_id,
+        platform_refund_id: filters.platform_refund_id || undefined,
+        platform_order_id: filters.platform_order_id || undefined,
+        platform_product_id: filters.platform_product_id || undefined,
+        created_date_from: filters.created_date_range?.[0] || undefined,
+        created_date_to: filters.created_date_range?.[1] || undefined,
+      })
+      refundItems.value = data.items
+      pagination.total = data.total
+      pagination.page = data.page
+    } catch (err: unknown) {
+      refundItems.value = []
+      pagination.total = 0
+      const msg = err instanceof Error ? err.message : '获取退款项列表失败'
+      message.error(msg)
+    } finally {
+      loading.value = false
+    }
+  }
+
+  function resetFilters() {
+    filters.refund_id = undefined
+    filters.refund_status_id = undefined
+    filters.refund_type_id = undefined
+    filters.platform_refund_id = ''
+    filters.platform_order_id = ''
+    filters.platform_product_id = ''
+    filters.created_date_range = null
+    cascadeValue.company_id = undefined
+    cascadeValue.platform_id = undefined
+    cascadeValue.store_id = undefined
+    pagination.page = 1
+  }
+
+  return {
+    refundItems,
+    loading,
+    pagination,
+    cascadeValue,
+    filters,
+    companies,
+    platforms,
+    stores,
+    companyMap,
+    platformMap,
+    storeMap,
+    loadLookups,
+    fetchRefundItems,
+    resetFilters,
+  }
+})
diff --git a/frontend/src/types/api.ts b/frontend/src/types/api.ts
index c059408..25e92fb 100644
--- a/frontend/src/types/api.ts
+++ b/frontend/src/types/api.ts
@@ -103,6 +103,50 @@ export interface RefundFilters {
   created_date_range: [string, string] | null
 }
 
+/** 退款项列表记录（15 字段） */
+export interface RefundItemRecord {
+  id: number
+  company_id: number
+  platform_id: number
+  store_id: number
+  refund_id: number
+  platform_refund_id: string
+  platform_order_id: string
+  platform_sub_order_id: string | null
+  platform_product_id: string
+  refund_status_id: number
+  refund_type_id: number
+  quantity: number
+  refund_amount: string
+  currency: string
+  created_date: string | null
+}
+
+/** 退款项详情（含扩展字段） */
+export interface RefundItemDetail extends RefundItemRecord {
+  platform_parent_refund_id: string | null
+  reason: string | null
+  buyer_user_id: string | null
+  order_created_date: string | null
+  order_paid_date: string | null
+  updated_date: string | null
+  completed_date: string | null
+  ext: Record<string, unknown> | null
+  created_at: string
+  updated_at: string
+}
+
+/** 退款项筛选参数 */
+export interface RefundItemFilters {
+  refund_id: number | undefined
+  refund_status_id: number | undefined
+  refund_type_id: number | undefined
+  platform_refund_id: string
+  platform_order_id: string
+  platform_product_id: string
+  created_date_range: [string, string] | null
+}
+
 /** 业务异常 */
 export class ApiError extends Error {
   code: number