diff --git a/backend/routers/dashboard.py b/backend/routers/dashboard.py
index f0e39f2..6a44921 100644
--- a/backend/routers/dashboard.py
+++ b/backend/routers/dashboard.py
@@ -34,7 +34,8 @@ def get_dashboard(
     today = date.today()
     month_start = today.replace(day=1)
 
-    # 本月人力成本（简化：统计本月所有有提交的人的日成本）
+    # 本月人力成本 = 提交人成本 + 管理层成本
+    # 1. 提交人成本（统计本月所有有提交的人的日成本）
     monthly_submitters = db.query(Submission.user_id, Submission.submit_date).filter(
         Submission.submit_date >= month_start,
         Submission.submit_date <= today,
@@ -50,6 +51,26 @@ def get_dashboard(
             if user:
                 monthly_labor += user.daily_cost
 
+    # 2. 管理层成本（豁免提交角色的人）
+    from models import Role
+    exempt_role_ids = set(
+        r.id for r in db.query(Role).filter(Role.exempt_submission == 1).all()
+    )
+    if exempt_role_ids:
+        exempt_users = db.query(User).filter(
+            User.is_active == 1,
+            User.monthly_salary > 0,
+            User.role_id.in_(exempt_role_ids),
+        ).all()
+        # 本月有提交记录的工作日数
+        monthly_working_days = db.query(Submission.submit_date).filter(
+            Submission.submit_date >= month_start,
+            Submission.submit_date <= today,
+        ).distinct().count()
+        # 管理层成本 = 每人日薪 × 本月工作日数
+        monthly_management = sum(u.daily_cost * monthly_working_days for u in exempt_users)
+        monthly_labor += monthly_management
+
     # 本月 AI 工具成本
     monthly_ai = db.query(sa_func.sum(AIToolCost.amount)).filter(
         AIToolCost.record_date >= month_start,
@@ -237,7 +258,8 @@ def get_dashboard(
             Submission.submit_date == today,
         ).distinct().all()
     )
-    submitted_users = []
+    submitted_sufficient = []  # 提交且满8小时
+    submitted_insufficient = []  # 提交但不足8小时
     not_submitted_users = []
     for u in all_active_users:
         info = {"id": u.id, "name": u.name}
@@ -247,14 +269,19 @@ def get_dashboard(
                 Submission.submit_date == today,
             ).scalar() or 0
             info["hours"] = round(hours, 1)
-            submitted_users.append(info)
+            if hours >= 8:
+                submitted_sufficient.append(info)
+            else:
+                submitted_insufficient.append(info)
         else:
             not_submitted_users.append(info)
     daily_attendance = {
         "total": len(all_active_users),
-        "submitted_count": len(submitted_users),
+        "submitted_sufficient_count": len(submitted_sufficient),
+        "submitted_insufficient_count": len(submitted_insufficient),
         "not_submitted_count": len(not_submitted_users),
-        "submitted": submitted_users,
+        "submitted_sufficient": submitted_sufficient,
+        "submitted_insufficient": submitted_insufficient,
         "not_submitted": not_submitted_users,
     }
 
diff --git a/backend/routers/submissions.py b/backend/routers/submissions.py
index 74d24dc..638e6de 100644
--- a/backend/routers/submissions.py
+++ b/backend/routers/submissions.py
@@ -48,14 +48,13 @@ def list_submissions(
     current_user: User = Depends(get_current_user)
 ):
     q = db.query(Submission)
-    # 查看项目内提交时，所有人都可见（方便横向对比）
-    # 全局提交列表时，没有 user:view 权限只能看自己的
-    if project_id:
-        pass  # 项目内提交不做用户过滤
-    elif not current_user.has_permission("user:view"):
+    # 权限检查：没有 user:view 权限只能看自己的
+    if not current_user.has_permission("user:view"):
         q = q.filter(Submission.user_id == current_user.id)
     elif user_id:
+        # 有权限且指定了用户，过滤该用户
         q = q.filter(Submission.user_id == user_id)
+    # 项目筛选
     if project_id:
         q = q.filter(Submission.project_id == project_id)
     if start_date:
diff --git a/frontend/src/views/Dashboard.vue b/frontend/src/views/Dashboard.vue
index d068d1f..74fe09b 100644
--- a/frontend/src/views/Dashboard.vue
+++ b/frontend/src/views/Dashboard.vue
@@ -74,22 +74,29 @@
           今日提交情况
         </span>
         <div class="attendance-summary">
-          <span class="att-tag submitted">已提交 {{ data.daily_attendance.submitted_count }}</span>
+          <span class="att-tag submitted">已提交合格 {{ data.daily_attendance.submitted_sufficient_count }}</span>
+          <span class="att-tag insufficient" v-if="data.daily_attendance.submitted_insufficient_count > 0">时间不足 {{ data.daily_attendance.submitted_insufficient_count }}</span>
           <span class="att-tag not-submitted" v-if="data.daily_attendance.not_submitted_count > 0">未提交 {{ data.daily_attendance.not_submitted_count }}</span>
           <el-icon :size="14" style="color:var(--text-secondary);margin-left:4px;transition:transform 0.2s" :style="{transform: attendanceExpanded ? 'rotate(180deg)' : ''}"><ArrowDown /></el-icon>
         </div>
       </div>
       <div class="card-body attendance-body" v-show="attendanceExpanded">
         <div v-if="data.daily_attendance.not_submitted?.length" class="att-section">
-          <div class="att-section-title not-submitted-title">未提交（{{ data.daily_attendance.not_submitted.length }}人）</div>
+          <div class="att-section-title not-submitted-title">❌ 未提交（{{ data.daily_attendance.not_submitted.length }}人）</div>
           <div class="att-user-list">
             <span v-for="u in data.daily_attendance.not_submitted" :key="u.id" class="att-user not-submitted">{{ u.name }}</span>
           </div>
         </div>
-        <div v-if="data.daily_attendance.submitted?.length" class="att-section">
-          <div class="att-section-title">已提交（{{ data.daily_attendance.submitted.length }}人）</div>
+        <div v-if="data.daily_attendance.submitted_insufficient?.length" class="att-section">
+          <div class="att-section-title insufficient-title">⚠️ 时间不足（{{ data.daily_attendance.submitted_insufficient.length }}人）</div>
           <div class="att-user-list">
-            <span v-for="u in data.daily_attendance.submitted" :key="u.id" class="att-user submitted">{{ u.name }} <small>{{ u.hours }}h</small></span>
+            <span v-for="u in data.daily_attendance.submitted_insufficient" :key="u.id" class="att-user insufficient">{{ u.name }} <small>{{ u.hours }}h</small></span>
+          </div>
+        </div>
+        <div v-if="data.daily_attendance.submitted_sufficient?.length" class="att-section">
+          <div class="att-section-title">✅ 已提交合格（{{ data.daily_attendance.submitted_sufficient.length }}人）</div>
+          <div class="att-user-list">
+            <span v-for="u in data.daily_attendance.submitted_sufficient" :key="u.id" class="att-user submitted">{{ u.name }} <small>{{ u.hours }}h</small></span>
           </div>
         </div>
       </div>
@@ -491,17 +498,20 @@ onUnmounted(() => {
 .attendance-summary { display: flex; align-items: center; gap: 8px; }
 .att-tag { font-size: 13px; font-weight: 600; padding: 2px 10px; border-radius: 10px; }
 .att-tag.submitted { color: #34C759; background: #E8F8EE; }
+.att-tag.insufficient { color: #FF9500; background: #FFF3E0; }
 .att-tag.not-submitted { color: #FF3B30; background: #FFE8E7; }
 .attendance-body { padding-top: 8px !important; padding-bottom: 12px !important; }
 .att-section { margin-bottom: 12px; }
 .att-section:last-child { margin-bottom: 0; }
 .att-section-title { font-size: 12px; color: var(--text-secondary); margin-bottom: 8px; font-weight: 500; }
 .att-section-title.not-submitted-title { color: #FF3B30; }
+.att-section-title.insufficient-title { color: #FF9500; }
 .att-user-list { display: flex; flex-wrap: wrap; gap: 6px; }
 .att-user {
   font-size: 13px; padding: 4px 12px; border-radius: 6px; white-space: nowrap;
 }
 .att-user.not-submitted { background: #FFF5F5; color: #CC2D25; font-weight: 500; }
+.att-user.insufficient { background: #FFF3E0; color: #D97706; font-weight: 500; }
 .att-user.submitted { background: #F7F8FA; color: var(--text-regular); }
 .att-user.submitted small { color: var(--text-secondary); margin-left: 2px; }