diff --git a/backend/src/main/java/com/xly/erp/common/exception/BizException.java b/backend/src/main/java/com/xly/erp/common/exception/BizException.java
new file mode 100644
index 0000000..87f9bb4
--- /dev/null
+++ b/backend/src/main/java/com/xly/erp/common/exception/BizException.java
@@ -0,0 +1,14 @@
+package com.xly.erp.common.exception;
+
+public class BizException extends RuntimeException {
+    private final int code;
+
+    public BizException(int code, String msg) {
+        super(msg);
+        this.code = code;
+    }
+
+    public int getCode() {
+        return code;
+    }
+}
diff --git a/backend/src/main/java/com/xly/erp/common/exception/GlobalExceptionHandler.java b/backend/src/main/java/com/xly/erp/common/exception/GlobalExceptionHandler.java
new file mode 100644
index 0000000..542158b
--- /dev/null
+++ b/backend/src/main/java/com/xly/erp/common/exception/GlobalExceptionHandler.java
@@ -0,0 +1,37 @@
+package com.xly.erp.common.exception;
+
+import com.xly.erp.common.response.Result;
+import org.slf4j.Logger;
+import org.slf4j.LoggerFactory;
+import org.springframework.validation.FieldError;
+import org.springframework.web.bind.MethodArgumentNotValidException;
+import org.springframework.web.bind.annotation.ExceptionHandler;
+import org.springframework.web.bind.annotation.RestControllerAdvice;
+
+@RestControllerAdvice
+public class GlobalExceptionHandler {
+
+    private static final Logger log = LoggerFactory.getLogger(GlobalExceptionHandler.class);
+
+    @ExceptionHandler(BizException.class)
+    public Result<Void> handleBiz(BizException e) {
+        log.warn("BizException code={} msg={}", e.getCode(), e.getMessage());
+        return Result.fail(e.getCode(), e.getMessage());
+    }
+
+    @ExceptionHandler(MethodArgumentNotValidException.class)
+    public Result<Void> handleValidation(MethodArgumentNotValidException e) {
+        FieldError fe = e.getBindingResult().getFieldError();
+        String msg = fe == null
+                ? "参数校验失败"
+                : fe.getField() + ": " + fe.getDefaultMessage();
+        log.warn("ValidationException {}", msg);
+        return Result.fail(40001, msg);
+    }
+
+    @ExceptionHandler(Exception.class)
+    public Result<Void> handleAny(Exception e) {
+        log.error("Unhandled exception", e);
+        return Result.fail(50000, "系统繁忙");
+    }
+}
diff --git a/backend/src/main/java/com/xly/erp/common/response/Result.java b/backend/src/main/java/com/xly/erp/common/response/Result.java
new file mode 100644
index 0000000..19391ce
--- /dev/null
+++ b/backend/src/main/java/com/xly/erp/common/response/Result.java
@@ -0,0 +1,52 @@
+package com.xly.erp.common.response;
+
+public class Result<T> {
+    private int code;
+    private String msg;
+    private T data;
+
+    public Result() {
+    }
+
+    public Result(int code, String msg, T data) {
+        this.code = code;
+        this.msg = msg;
+        this.data = data;
+    }
+
+    public static <T> Result<T> ok(T data) {
+        return new Result<>(0, "ok", data);
+    }
+
+    public static <T> Result<T> ok() {
+        return new Result<>(0, "ok", null);
+    }
+
+    public static <T> Result<T> fail(int code, String msg) {
+        return new Result<>(code, msg, null);
+    }
+
+    public int getCode() {
+        return code;
+    }
+
+    public void setCode(int code) {
+        this.code = code;
+    }
+
+    public String getMsg() {
+        return msg;
+    }
+
+    public void setMsg(String msg) {
+        this.msg = msg;
+    }
+
+    public T getData() {
+        return data;
+    }
+
+    public void setData(T data) {
+        this.data = data;
+    }
+}
diff --git a/backend/src/test/java/com/xly/erp/common/exception/GlobalExceptionHandlerTest.java b/backend/src/test/java/com/xly/erp/common/exception/GlobalExceptionHandlerTest.java
new file mode 100644
index 0000000..c117597
--- /dev/null
+++ b/backend/src/test/java/com/xly/erp/common/exception/GlobalExceptionHandlerTest.java
@@ -0,0 +1,86 @@
+package com.xly.erp.common.exception;
+
+import com.xly.erp.common.response.Result;
+import jakarta.validation.Valid;
+import jakarta.validation.constraints.NotBlank;
+import org.junit.jupiter.api.BeforeEach;
+import org.junit.jupiter.api.Test;
+import org.springframework.test.web.servlet.MockMvc;
+import org.springframework.test.web.servlet.setup.MockMvcBuilders;
+import org.springframework.web.bind.annotation.GetMapping;
+import org.springframework.web.bind.annotation.PostMapping;
+import org.springframework.web.bind.annotation.RequestBody;
+import org.springframework.web.bind.annotation.RestController;
+
+import static org.assertj.core.api.Assertions.assertThat;
+import static org.springframework.test.web.servlet.request.MockMvcRequestBuilders.get;
+import static org.springframework.test.web.servlet.request.MockMvcRequestBuilders.post;
+import static org.springframework.test.web.servlet.result.MockMvcResultMatchers.jsonPath;
+import static org.springframework.test.web.servlet.result.MockMvcResultMatchers.status;
+
+class GlobalExceptionHandlerTest {
+
+    private MockMvc mockMvc;
+
+    @BeforeEach
+    void setUp() {
+        mockMvc = MockMvcBuilders.standaloneSetup(new StubController())
+                .setControllerAdvice(new GlobalExceptionHandler())
+                .build();
+    }
+
+    @Test
+    void bizException_returnsResultWithBizCode() throws Exception {
+        mockMvc.perform(get("/__test/throw-biz"))
+                .andExpect(status().isOk())
+                .andExpect(jsonPath("$.code").value(30001))
+                .andExpect(jsonPath("$.msg").value("business x"));
+    }
+
+    @Test
+    void validationException_returns40001WithFieldHint() throws Exception {
+        mockMvc.perform(post("/__test/throw-validate")
+                        .contentType("application/json")
+                        .content("{}"))
+                .andExpect(status().isOk())
+                .andExpect(jsonPath("$.code").value(40001))
+                .andExpect(jsonPath("$.msg", org.hamcrest.Matchers.containsString("name")));
+    }
+
+    @Test
+    void uncaughtException_returns50000() throws Exception {
+        mockMvc.perform(get("/__test/throw-runtime"))
+                .andExpect(status().isOk())
+                .andExpect(jsonPath("$.code").value(50000));
+    }
+
+    @Test
+    void resultOkHelper_buildsZeroCode() {
+        Result<String> r = Result.ok("hi");
+        assertThat(r.getCode()).isZero();
+        assertThat(r.getData()).isEqualTo("hi");
+    }
+
+    @RestController
+    static class StubController {
+        @GetMapping("/__test/throw-biz")
+        public Result<Void> throwBiz() {
+            throw new BizException(30001, "business x");
+        }
+
+        @PostMapping("/__test/throw-validate")
+        public Result<Void> throwValidate(@Valid @RequestBody StubBody body) {
+            return Result.ok();
+        }
+
+        @GetMapping("/__test/throw-runtime")
+        public Result<Void> throwRuntime() {
+            throw new IllegalStateException("boom");
+        }
+    }
+
+    static class StubBody {
+        @NotBlank
+        public String name;
+    }
+}