diff --git a/nflg-wms-common/src/main/java/com/nflg/wms/common/pojo/qo/QmsCoaReviewAddQO.java b/nflg-wms-common/src/main/java/com/nflg/wms/common/pojo/qo/QmsCoaReviewAddQO.java
index 4ba71bcf..83ff728d 100644
--- a/nflg-wms-common/src/main/java/com/nflg/wms/common/pojo/qo/QmsCoaReviewAddQO.java
+++ b/nflg-wms-common/src/main/java/com/nflg/wms/common/pojo/qo/QmsCoaReviewAddQO.java
@@ -1,6 +1,7 @@
 package com.nflg.wms.common.pojo.qo;
 
 import jakarta.validation.constraints.NotBlank;
+import jakarta.validation.constraints.NotEmpty;
 import lombok.Data;
 
 import java.util.List;
@@ -29,10 +30,10 @@ public class QmsCoaReviewAddQO {
     private String batchNo;
 
     /**
-     * COA报告/文件地址（必传）
+     * COA报告文件ID列表（必传）
      */
-    @NotBlank(message = "COA报告不能为空")
-    private String coaFile;
+    @NotEmpty(message = "COA报告不能为空")
+    private List<Long> coaFileIds;
 
     /**
      * 图片列表（可选）
diff --git a/nflg-wms-common/src/main/java/com/nflg/wms/common/pojo/qo/QmsCoaReviewUpdateQO.java b/nflg-wms-common/src/main/java/com/nflg/wms/common/pojo/qo/QmsCoaReviewUpdateQO.java
index c36f9ab9..7a992c9b 100644
--- a/nflg-wms-common/src/main/java/com/nflg/wms/common/pojo/qo/QmsCoaReviewUpdateQO.java
+++ b/nflg-wms-common/src/main/java/com/nflg/wms/common/pojo/qo/QmsCoaReviewUpdateQO.java
@@ -1,6 +1,7 @@
 package com.nflg.wms.common.pojo.qo;
 
 import jakarta.validation.constraints.NotBlank;
+import jakarta.validation.constraints.NotEmpty;
 import jakarta.validation.constraints.NotNull;
 import lombok.Data;
 
@@ -37,10 +38,10 @@ public class QmsCoaReviewUpdateQO {
     private String batchNo;
 
     /**
-     * COA报告
+     * COA报告文件ID列表
      */
-    @NotBlank(message = "COA报告不能为空")
-    private String coaFile;
+    @NotEmpty(message = "COA报告不能为空")
+    private List<Long> coaFileIds;
 
     /**
      * 图片列表（可选）
diff --git a/nflg-wms-common/src/main/java/com/nflg/wms/common/pojo/vo/QmsCoaReviewDetailVO.java b/nflg-wms-common/src/main/java/com/nflg/wms/common/pojo/vo/QmsCoaReviewDetailVO.java
index 9e990742..2b2a79de 100644
--- a/nflg-wms-common/src/main/java/com/nflg/wms/common/pojo/vo/QmsCoaReviewDetailVO.java
+++ b/nflg-wms-common/src/main/java/com/nflg/wms/common/pojo/vo/QmsCoaReviewDetailVO.java
@@ -14,7 +14,7 @@ public class QmsCoaReviewDetailVO {
     private Long id;
 
     /**
-     * 供应商编号
+     * 供应商编码
      */
     private String supplierCode;
 
@@ -74,9 +74,9 @@ public class QmsCoaReviewDetailVO {
     private String rejectionReason;
 
     /**
-     * COA文件地址
+     * COA文件列表
      */
-    private String coaFile;
+    private List<FileUploadVO> coaFiles;
 
     /**
      * 报告模板
diff --git a/nflg-wms-common/src/main/java/com/nflg/wms/common/pojo/vo/QmsCoaReviewVO.java b/nflg-wms-common/src/main/java/com/nflg/wms/common/pojo/vo/QmsCoaReviewVO.java
index 53a2478a..d4f5c078 100644
--- a/nflg-wms-common/src/main/java/com/nflg/wms/common/pojo/vo/QmsCoaReviewVO.java
+++ b/nflg-wms-common/src/main/java/com/nflg/wms/common/pojo/vo/QmsCoaReviewVO.java
@@ -14,7 +14,7 @@ public class QmsCoaReviewVO {
     private Long id;
 
     /**
-     * 供应商编号
+     * 供应商编码
      */
     private String supplierCode;
 
@@ -84,9 +84,9 @@ public class QmsCoaReviewVO {
     private String createBy;
 
     /**
-     * COA文件地址
+     * COA文件列表
      */
-    private String coaFile;
+    private List<FileUploadVO> coaFiles;
 
     /**
      * 图片列表
diff --git a/nflg-wms-repository/src/main/java/com/nflg/wms/repository/service/impl/QmsCoaReviewServiceImpl.java b/nflg-wms-repository/src/main/java/com/nflg/wms/repository/service/impl/QmsCoaReviewServiceImpl.java
index 7c6653dc..468ecc14 100644
--- a/nflg-wms-repository/src/main/java/com/nflg/wms/repository/service/impl/QmsCoaReviewServiceImpl.java
+++ b/nflg-wms-repository/src/main/java/com/nflg/wms/repository/service/impl/QmsCoaReviewServiceImpl.java
@@ -14,15 +14,18 @@ import com.nflg.wms.common.pojo.qo.QmsCoaReviewAddQO;
 import com.nflg.wms.common.pojo.qo.QmsCoaReviewAuditQO;
 import com.nflg.wms.common.pojo.qo.QmsCoaReviewSearchQO;
 import com.nflg.wms.common.pojo.qo.QmsCoaReviewUpdateQO;
+import com.nflg.wms.common.pojo.vo.FileUploadVO;
 import com.nflg.wms.common.pojo.vo.QmsCoaReviewDetailVO;
 import com.nflg.wms.common.pojo.vo.QmsCoaReviewVO;
 import com.nflg.wms.common.util.UserUtil;
+import com.nflg.wms.repository.entity.FileUploadRecord;
 import com.nflg.wms.repository.entity.QmsCoaTask;
 import com.nflg.wms.repository.entity.QmsCoaReview;
 import com.nflg.wms.repository.entity.QmsQcMaterial;
 import com.nflg.wms.repository.entity.User;
 import com.nflg.wms.repository.entity.UserSupplier;
 import com.nflg.wms.repository.mapper.QmsCoaReviewMapper;
+import com.nflg.wms.repository.service.IFileUploadRecordService;
 import com.nflg.wms.repository.service.IQmsCoaTaskService;
 import com.nflg.wms.repository.service.IQmsCoaReviewService;
 import com.nflg.wms.repository.service.IQmsQcMaterialService;
@@ -33,6 +36,8 @@ import org.springframework.stereotype.Service;
 import org.springframework.transaction.annotation.Transactional;
 
 import java.time.LocalDateTime;
+import java.util.Collections;
+import java.util.LinkedHashSet;
 import java.util.List;
 import java.util.Map;
 import java.util.Objects;
@@ -46,6 +51,8 @@ import java.util.stream.Collectors;
 public class QmsCoaReviewServiceImpl extends ServiceImpl<QmsCoaReviewMapper, QmsCoaReview>
         implements IQmsCoaReviewService {
 
+    private static final String COA_FILE_ID_SEPARATOR = ";";
+
     @Resource
     private IQmsQcMaterialService qcMaterialService;
 
@@ -58,6 +65,9 @@ public class QmsCoaReviewServiceImpl extends ServiceImpl<QmsCoaReviewMapper, Qms
     @Resource
     private IQmsCoaTaskService coaTaskService;
 
+    @Resource
+    private IFileUploadRecordService fileUploadRecordService;
+
     // ==================== 新增 ====================
 
     @Transactional
@@ -113,6 +123,7 @@ public class QmsCoaReviewServiceImpl extends ServiceImpl<QmsCoaReviewMapper, Qms
     
         String operator = UserUtil.getUserName();
         LocalDateTime now = LocalDateTime.now();
+        String coaFile = joinCoaFileIds(qo.getCoaFileIds());
     
         QmsCoaReview review = new QmsCoaReview()
                 .setTaskId(task.getId())
@@ -121,7 +132,7 @@ public class QmsCoaReviewServiceImpl extends ServiceImpl<QmsCoaReviewMapper, Qms
                 .setUserId(currentUserId)
                 .setPurchaseNo(qo.getPurchaseNo())
                 .setBatchNo(qo.getBatchNo())
-                .setCoaFile(qo.getCoaFile())
+                .setCoaFile(coaFile)
                 .setImage(CollUtil.isNotEmpty(qo.getImages()) ? String.join(",", qo.getImages()) : null)
                 .setStatus(0)
                 .setDeleted(false)
@@ -179,6 +190,7 @@ public class QmsCoaReviewServiceImpl extends ServiceImpl<QmsCoaReviewMapper, Qms
         Integer status = review.getStatus();
         String operator = UserUtil.getUserName();
         LocalDateTime now = LocalDateTime.now();
+        String coaFile = joinCoaFileIds(qo.getCoaFileIds());
 
         var updater = lambdaUpdate().eq(QmsCoaReview::getId, qo.getId());
 
@@ -197,9 +209,7 @@ public class QmsCoaReviewServiceImpl extends ServiceImpl<QmsCoaReviewMapper, Qms
             if (Objects.nonNull(qo.getPurchaseNo()) && !qo.getPurchaseNo().isEmpty()) {
                 updater.set(QmsCoaReview::getPurchaseNo, qo.getPurchaseNo());
             }
-            if (Objects.nonNull(qo.getCoaFile()) && !qo.getCoaFile().isEmpty()) {
-                updater.set(QmsCoaReview::getCoaFile, qo.getCoaFile());
-            }
+            updater.set(QmsCoaReview::getCoaFile, coaFile);
             updater.set(QmsCoaReview::getBatchNo, qo.getBatchNo());
             // 修改图片
             if (qo.getImages() != null) {
@@ -207,9 +217,7 @@ public class QmsCoaReviewServiceImpl extends ServiceImpl<QmsCoaReviewMapper, Qms
             }
         } else if (Objects.equals(status, 3)) {
             // 状态3时只能改COA报告和图片
-            if (Objects.nonNull(qo.getCoaFile()) && !qo.getCoaFile().isEmpty()) {
-                updater.set(QmsCoaReview::getCoaFile, qo.getCoaFile());
-            }
+            updater.set(QmsCoaReview::getCoaFile, coaFile);
             // 修改图片
             if (qo.getImages() != null) {
                 updater.set(QmsCoaReview::getImage, qo.getImages().isEmpty() ? null : String.join(",", qo.getImages()));
@@ -513,9 +521,10 @@ public class QmsCoaReviewServiceImpl extends ServiceImpl<QmsCoaReviewMapper, Qms
         Map<Long, User> userMap = userIds.isEmpty() ? Map.of() :
                 userService.lambdaQuery().in(User::getId, userIds).list()
                         .stream().collect(Collectors.toMap(User::getId, u -> u));
+        Map<Long, FileUploadRecord> coaFileMap = getCoaFileMap(records);
 
         List<QmsCoaReviewVO> vos = records.stream()
-                .map(r -> toVO(r, supplierMap, materialMap, userMap))
+                .map(r -> toVO(r, supplierMap, materialMap, userMap, coaFileMap))
                 .collect(Collectors.toList());
         return buildPageData(page, vos);
     }
@@ -537,7 +546,7 @@ public class QmsCoaReviewServiceImpl extends ServiceImpl<QmsCoaReviewMapper, Qms
         vo.setReviewBy(review.getReviewBy());
         vo.setReviewTime(review.getReviewTime());
         vo.setRejectionReason(review.getRejectionReason());
-        vo.setCoaFile(review.getCoaFile());
+        vo.setCoaFiles(buildCoaFiles(review.getCoaFile(), getCoaFileMap(List.of(review))));
         vo.setImages(StrUtil.isNotBlank(review.getImage()) ? List.of(review.getImage().split(",")) : List.of());
         vo.setCreateTime(review.getCreateTime());
         vo.setCreateBy(review.getCreateBy());
@@ -634,8 +643,72 @@ public class QmsCoaReviewServiceImpl extends ServiceImpl<QmsCoaReviewMapper, Qms
 
     // ==================== 私有工具方法 ====================
 
+    private String joinCoaFileIds(List<Long> coaFileIds) {
+        if (CollUtil.isEmpty(coaFileIds)) {
+            throw new NflgException(STATE.BusinessError, "COA报告不能为空");
+        }
+        Set<Long> fileIds = coaFileIds.stream()
+                .filter(Objects::nonNull)
+                .collect(Collectors.toCollection(LinkedHashSet::new));
+        if (fileIds.isEmpty()) {
+            throw new NflgException(STATE.BusinessError, "COA报告不能为空");
+        }
+        List<FileUploadRecord> files = fileUploadRecordService.lambdaQuery()
+                .in(FileUploadRecord::getId, fileIds)
+                .list();
+        Set<Long> existingFileIds = files.stream()
+                .map(FileUploadRecord::getId)
+                .collect(Collectors.toSet());
+        if (existingFileIds.size() != fileIds.size()) {
+            throw new NflgException(STATE.BusinessError, "COA报告文件不存在");
+        }
+        return fileIds.stream()
+                .map(String::valueOf)
+                .collect(Collectors.joining(COA_FILE_ID_SEPARATOR));
+    }
+
+    private List<Long> parseCoaFileIds(String coaFile) {
+        if (StrUtil.isBlank(coaFile)) {
+            return List.of();
+        }
+        return StrUtil.split(coaFile, COA_FILE_ID_SEPARATOR).stream()
+                .map(StrUtil::trim)
+                .filter(StrUtil::isNotBlank)
+                .map(Long::valueOf)
+                .toList();
+    }
+
+    private Map<Long, FileUploadRecord> getCoaFileMap(List<QmsCoaReview> records) {
+        Set<Long> fileIds = records.stream()
+                .map(QmsCoaReview::getCoaFile)
+                .filter(StrUtil::isNotBlank)
+                .flatMap(coaFile -> parseCoaFileIds(coaFile).stream())
+                .collect(Collectors.toCollection(LinkedHashSet::new));
+        if (fileIds.isEmpty()) {
+            return Collections.emptyMap();
+        }
+        return fileUploadRecordService.lambdaQuery()
+                .in(FileUploadRecord::getId, fileIds)
+                .list()
+                .stream()
+                .collect(Collectors.toMap(FileUploadRecord::getId, file -> file, (a, b) -> a));
+    }
+
+    private List<FileUploadVO> buildCoaFiles(String coaFile, Map<Long, FileUploadRecord> fileMap) {
+        return parseCoaFileIds(coaFile).stream()
+                .map(fileMap::get)
+                .filter(Objects::nonNull)
+                .map(file -> new FileUploadVO()
+                        .setId(file.getId())
+                        .setFileName(file.getFileName())
+                        .setUrl(file.getUrl())
+                        .setSize(0L))
+                .toList();
+    }
+
     private QmsCoaReviewVO toVO(QmsCoaReview r, Map<Long, UserSupplier> supplierMap,
-                                 Map<Long, QmsQcMaterial> materialMap, Map<Long, User> userMap) {
+                                 Map<Long, QmsQcMaterial> materialMap, Map<Long, User> userMap,
+                                 Map<Long, FileUploadRecord> coaFileMap) {
         QmsCoaReviewVO vo = new QmsCoaReviewVO();
         vo.setId(r.getId());
         vo.setPurchaseNo(r.getPurchaseNo());
@@ -644,7 +717,7 @@ public class QmsCoaReviewServiceImpl extends ServiceImpl<QmsCoaReviewMapper, Qms
         vo.setReviewBy(r.getReviewBy());
         vo.setReviewTime(r.getReviewTime());
         vo.setRejectionReason(r.getRejectionReason());
-        vo.setCoaFile(r.getCoaFile());
+        vo.setCoaFiles(buildCoaFiles(r.getCoaFile(), coaFileMap));
         vo.setImages(StrUtil.isNotBlank(r.getImage()) ? List.of(r.getImage().split(",")) : List.of());
         vo.setCreateTime(r.getCreateTime());
         vo.setCreateBy(r.getCreateBy());