diff --git a/crates/erp-core/src/audit.rs b/crates/erp-core/src/audit.rs
new file mode 100644
index 0000000..68a6275
--- /dev/null
+++ b/crates/erp-core/src/audit.rs
@@ -0,0 +1,67 @@
+use chrono::Utc;
+use serde::{Deserialize, Serialize};
+use uuid::Uuid;
+
+/// 审计日志记录。
+#[derive(Debug, Clone, Serialize, Deserialize)]
+pub struct AuditLog {
+    pub id: Uuid,
+    pub tenant_id: Uuid,
+    pub user_id: Option<Uuid>,
+    pub action: String,
+    pub resource_type: String,
+    pub resource_id: Option<Uuid>,
+    pub old_value: Option<serde_json::Value>,
+    pub new_value: Option<serde_json::Value>,
+    pub ip_address: Option<String>,
+    pub user_agent: Option<String>,
+    pub created_at: chrono::DateTime<Utc>,
+}
+
+impl AuditLog {
+    /// 创建一条审计日志记录。
+    pub fn new(
+        tenant_id: Uuid,
+        user_id: Option<Uuid>,
+        action: impl Into<String>,
+        resource_type: impl Into<String>,
+    ) -> Self {
+        Self {
+            id: Uuid::now_v7(),
+            tenant_id,
+            user_id,
+            action: action.into(),
+            resource_type: resource_type.into(),
+            resource_id: None,
+            old_value: None,
+            new_value: None,
+            ip_address: None,
+            user_agent: None,
+            created_at: Utc::now(),
+        }
+    }
+
+    /// 设置资源 ID。
+    pub fn with_resource_id(mut self, id: Uuid) -> Self {
+        self.resource_id = Some(id);
+        self
+    }
+
+    /// 设置变更前后的值。
+    pub fn with_changes(
+        mut self,
+        old: Option<serde_json::Value>,
+        new: Option<serde_json::Value>,
+    ) -> Self {
+        self.old_value = old;
+        self.new_value = new;
+        self
+    }
+
+    /// 设置请求来源信息。
+    pub fn with_request_info(mut self, ip: Option<String>, user_agent: Option<String>) -> Self {
+        self.ip_address = ip;
+        self.user_agent = user_agent;
+        self
+    }
+}
diff --git a/crates/erp-core/src/lib.rs b/crates/erp-core/src/lib.rs
index 982bcae..3fcf792 100644
--- a/crates/erp-core/src/lib.rs
+++ b/crates/erp-core/src/lib.rs
@@ -1,3 +1,4 @@
+pub mod audit;
 pub mod error;
 pub mod events;
 pub mod module;
diff --git a/crates/erp-server/migration/src/lib.rs b/crates/erp-server/migration/src/lib.rs
index e830edc..3237272 100644
--- a/crates/erp-server/migration/src/lib.rs
+++ b/crates/erp-server/migration/src/lib.rs
@@ -25,6 +25,7 @@ mod m20260412_000022_create_process_variables;
 mod m20260413_000023_create_message_templates;
 mod m20260413_000024_create_messages;
 mod m20260413_000025_create_message_subscriptions;
+mod m20260413_000026_create_audit_logs;
 
 pub struct Migrator;
 
@@ -57,6 +58,7 @@ impl MigratorTrait for Migrator {
             Box::new(m20260413_000023_create_message_templates::Migration),
             Box::new(m20260413_000024_create_messages::Migration),
             Box::new(m20260413_000025_create_message_subscriptions::Migration),
+            Box::new(m20260413_000026_create_audit_logs::Migration),
         ]
     }
 }
diff --git a/crates/erp-server/migration/src/m20260413_000026_create_audit_logs.rs b/crates/erp-server/migration/src/m20260413_000026_create_audit_logs.rs
new file mode 100644
index 0000000..b604ca8
--- /dev/null
+++ b/crates/erp-server/migration/src/m20260413_000026_create_audit_logs.rs
@@ -0,0 +1,68 @@
+use sea_orm_migration::prelude::*;
+
+#[derive(DeriveMigrationName)]
+pub struct Migration;
+
+#[async_trait::async_trait]
+impl MigrationTrait for Migration {
+    async fn up(&self, manager: &SchemaManager) -> Result<(), DbErr> {
+        manager
+            .create_table(
+                Table::create()
+                    .table(AuditLogs::Table)
+                    .if_not_exists()
+                    .col(
+                        ColumnDef::new(AuditLogs::Id)
+                            .uuid()
+                            .not_null()
+                            .primary_key(),
+                    )
+                    .col(ColumnDef::new(AuditLogs::TenantId).uuid().not_null())
+                    .col(ColumnDef::new(AuditLogs::UserId).uuid().null())
+                    .col(ColumnDef::new(AuditLogs::Action).string().not_null())
+                    .col(ColumnDef::new(AuditLogs::ResourceType).string().not_null())
+                    .col(ColumnDef::new(AuditLogs::ResourceId).uuid().null())
+                    .col(ColumnDef::new(AuditLogs::OldValue).json().null())
+                    .col(ColumnDef::new(AuditLogs::NewValue).json().null())
+                    .col(ColumnDef::new(AuditLogs::IpAddress).string().null())
+                    .col(ColumnDef::new(AuditLogs::UserAgent).text().null())
+                    .col(ColumnDef::new(AuditLogs::CreatedAt).timestamp_with_time_zone().not_null())
+                    .to_owned(),
+            )
+            .await?;
+
+        manager.get_connection().execute(sea_orm::Statement::from_string(
+            sea_orm::DatabaseBackend::Postgres,
+            "CREATE INDEX idx_audit_logs_tenant ON audit_logs (tenant_id)".to_string(),
+        )).await.map_err(|e| DbErr::Custom(e.to_string()))?;
+
+        manager.get_connection().execute(sea_orm::Statement::from_string(
+            sea_orm::DatabaseBackend::Postgres,
+            "CREATE INDEX idx_audit_logs_resource ON audit_logs (resource_type, resource_id)".to_string(),
+        )).await.map_err(|e| DbErr::Custom(e.to_string()))?;
+
+        Ok(())
+    }
+
+    async fn down(&self, manager: &SchemaManager) -> Result<(), DbErr> {
+        manager
+            .drop_table(Table::drop().table(AuditLogs::Table).to_owned())
+            .await
+    }
+}
+
+#[derive(DeriveIden)]
+enum AuditLogs {
+    Table,
+    Id,
+    TenantId,
+    UserId,
+    Action,
+    ResourceType,
+    ResourceId,
+    OldValue,
+    NewValue,
+    IpAddress,
+    UserAgent,
+    CreatedAt,
+}