diff --git a/.agent/skills/permission-management/SKILL.md b/.agent/skills/permission-management/SKILL.md
index c7e3661..78c311d 100644
--- a/.agent/skills/permission-management/SKILL.md
+++ b/.agent/skills/permission-management/SKILL.md
@@ -110,10 +110,31 @@ export default function ProductIndex() {
 - `canAny(permissions: string[])`: 檢查當前使用者是否擁有陣列中**任一**權限。
 - `hasRole(role: string)`: 檢查當前使用者是否擁有指定角色。
 
+## 5. 配置權限群組名稱 (Backend UI Config)
+
+為了讓新權限在「角色與權限」管理介面中顯示正確的中文分組標題，需修改 Controller 設定。
+
+### 步驟：
+
+1.  開啟 `app/Http/Controllers/Admin/RoleController.php`。
+2.  找到 `getGroupedPermissions` 方法。
+3.  在 `$groupDefinitions` 陣列中，新增 `{resource}` 對應的中文名稱。
+
+### 範例：
+
+```php
+$groupDefinitions = [
+    'products' => '商品資料管理',
+    // ...
+    'utility_fees' => '公共事業費管理', // 新增此行
+];
+```
+
 ## 檢核清單
 
 - [ ] `PermissionSeeder.php` 已新增權限字串。
 - [ ] `PermissionSeeder.php` 已將新權限分配給對應角色。
 - [ ] 已執行 `php artisan tenants:seed --class=PermissionSeeder` 更新資料庫。
+- [ ] `RoleController.php` 已新增權限群組的中文名稱映射。
 - [ ] 後端路由 (`routes/web.php`) 已加上 middleware 保護。
 - [ ] 前端頁面/按鈕已使用 `usePermission` 進行顯示控制。
diff --git a/app/Http/Controllers/Admin/RoleController.php b/app/Http/Controllers/Admin/RoleController.php
index b51afa3..c8f378a 100644
--- a/app/Http/Controllers/Admin/RoleController.php
+++ b/app/Http/Controllers/Admin/RoleController.php
@@ -179,6 +179,8 @@ class RoleController extends Controller
             'purchase_orders' => '採購單管理',
             'users' => '使用者管理',
             'roles' => '角色與權限',
+            'utility_fees' => '公共事業費管理',
+            'accounting' => '會計報表',
         ];
 
         $result = [];
diff --git a/database/seeders/PermissionSeeder.php b/database/seeders/PermissionSeeder.php
index 10419a8..9bf8fdf 100644
--- a/database/seeders/PermissionSeeder.php
+++ b/database/seeders/PermissionSeeder.php
@@ -63,6 +63,16 @@ class PermissionSeeder extends Seeder
 
             // 系統日誌
             'system.view_logs',
+
+            // 公共事業費管理
+            'utility_fees.view',
+            'utility_fees.create',
+            'utility_fees.edit',
+            'utility_fees.delete',
+
+            // 會計報表
+            'accounting.view',
+            'accounting.export',
         ];
 
         foreach ($permissions as $permission) {
@@ -90,7 +100,10 @@ class PermissionSeeder extends Seeder
             'vendors.view', 'vendors.create', 'vendors.edit', 'vendors.delete',
             'warehouses.view', 'warehouses.create', 'warehouses.edit', 'warehouses.delete',
             'users.view', 'users.create', 'users.edit',
+            'users.view', 'users.create', 'users.edit',
             'system.view_logs',
+            'utility_fees.view', 'utility_fees.create', 'utility_fees.edit', 'utility_fees.delete',
+            'accounting.view', 'accounting.export',
         ]);
 
         // warehouse-manager 管理庫存與倉庫
@@ -115,6 +128,8 @@ class PermissionSeeder extends Seeder
             'inventory.view',
             'vendors.view',
             'warehouses.view',
+            'utility_fees.view',
+            'accounting.view',
         ]);
 
         // 將現有使用者設為 super-admin（如果存在的話）
diff --git a/resources/js/Pages/Accounting/Report.tsx b/resources/js/Pages/Accounting/Report.tsx
index e86abc3..3ae30fe 100644
--- a/resources/js/Pages/Accounting/Report.tsx
+++ b/resources/js/Pages/Accounting/Report.tsx
@@ -27,6 +27,7 @@ import { getDateRange, formatDateWithDayOfWeek } from "@/utils/format";
 import { Badge } from "@/Components/ui/badge";
 import Pagination from "@/Components/shared/Pagination";
 import { SearchableSelect } from "@/Components/ui/searchable-select";
+import { Can } from "@/Components/Permission/Can";
 
 interface Record {
     id: string;
@@ -135,13 +136,15 @@ export default function AccountingReport({ records, summary, filters }: PageProp
                         <p className="text-gray-500 mt-1">彙整採購支出與各項公用事業費用</p>
                     </div>
 
-                    <Button
-                        onClick={handleExport}
-                        variant="outline"
-                        className="button-outlined-primary gap-2"
-                    >
-                        <Download className="h-4 w-4" /> 匯出 CSV 報表
-                    </Button>
+                    <Can permission="accounting.export">
+                        <Button
+                            onClick={handleExport}
+                            variant="outline"
+                            className="button-outlined-primary gap-2"
+                        >
+                            <Download className="h-4 w-4" /> 匯出 CSV 報表
+                        </Button>
+                    </Can>
                 </div>
 
                 {/* Filters with Quick Date Range */}
@@ -224,7 +227,7 @@ export default function AccountingReport({ records, summary, filters }: PageProp
                                 onClick={handleFilter}
                                 className="button-filled-primary h-9 px-6 gap-2"
                             >
-                                <Filter className="h-4 w-4" /> 篩選
+                                <Filter className="h-4 w-4" /> 查詢
                             </Button>
                         </div>
                     </div>
diff --git a/routes/web.php b/routes/web.php
index 268016e..1d0dc3b 100644
--- a/routes/web.php
+++ b/routes/web.php
@@ -147,7 +147,9 @@ Route::middleware('auth')->group(function () {
     // 系統管理
     Route::middleware('permission:accounting.view')->prefix('accounting-report')->group(function () {
         Route::get('/', [AccountingReportController::class, 'index'])->name('accounting.report');
-        Route::get('/export', [AccountingReportController::class, 'export'])->name('accounting.export');
+        Route::get('/export', [AccountingReportController::class, 'export'])
+            ->middleware('permission:accounting.export')
+            ->name('accounting.export');
     });
 
     // 系統管理