diff --git a/apps/inm/migrations/0033_alter_mio_type.py b/apps/inm/migrations/0033_alter_mio_type.py
new file mode 100644
index 00000000..28a3eb24
--- /dev/null
+++ b/apps/inm/migrations/0033_alter_mio_type.py
@@ -0,0 +1,18 @@
+# Generated by Django 3.2.12 on 2025-07-28 05:38
+
+from django.db import migrations, models
+
+
+class Migration(migrations.Migration):
+
+    dependencies = [
+        ('inm', '0032_auto_20250723_1639'),
+    ]
+
+    operations = [
+        migrations.AlterField(
+            model_name='mio',
+            name='type',
+            field=models.CharField(choices=[('do_out', '生产领料'), ('sale_out', '销售发货'), ('pur_in', '采购入库'), ('pur_out', '采购退货'), ('do_in', '生产入库'), ('borrow_out', '领用出库'), ('return_in', '退还入库'), ('other_in', '其他入库'), ('other_out', '其他出库')], default='do_out', help_text="(('do_out', '生产领料'), ('sale_out', '销售发货'), ('pur_in', '采购入库'), ('pur_out', '采购退货'), ('do_in', '生产入库'), ('borrow_out', '领用出库'), ('return_in', '退还入库'), ('other_in', '其他入库'), ('other_out', '其他出库'))", max_length=10, verbose_name='出入库类型'),
+        ),
+    ]
diff --git a/apps/inm/models.py b/apps/inm/models.py
index 70bc36a7..44a8737d 100644
--- a/apps/inm/models.py
+++ b/apps/inm/models.py
@@ -52,11 +52,13 @@ class MaterialBatchA(BaseModel):
 
 
 MIO_TYPE_PREFIX = {
+    'do_in': 'SCRK',      # 生产入库
     'do_out': 'SCLL',     # 生产领料
     'sale_out': 'XSFH',   # 销售发货
     'pur_in': 'CGRK',     # 采购入库
     'pur_out': 'CGTH',    # 采购退货
-    'do_in': 'SCRK',      # 生产入库
+    'borrow_out': 'LYCK',   # 领用出库
+    'return_in': 'THRK',    # 退还入库
     'other_in': 'QTRK',   # 其他入库
     'other_out': 'QTCK'   # 其他出库
 }
@@ -72,6 +74,8 @@ class MIO(CommonBDModel):
     MIO_TYPE_DO_IN = 'do_in'
     MIO_TYPE_OTHER_IN = 'other_in'
     MIO_TYPE_OTHER_OUT = 'other_out'
+    MIO_TYPE_BORROW_OUT = 'borrow_out'
+    MIO_TYPE_RETURN_IN = 'return_in'
 
     MIO_TYPES = (
         (MIO_TYPE_DO_OUT, '生产领料'),
@@ -79,6 +83,8 @@ class MIO(CommonBDModel):
         (MIO_TYPE_PUR_IN, '采购入库'),
         (MIO_TYPE_PUR_OUT, '采购退货'),
         (MIO_TYPE_DO_IN, '生产入库'),
+        (MIO_TYPE_BORROW_OUT, '领用出库'),
+        (MIO_TYPE_RETURN_IN, '退还入库'),
         (MIO_TYPE_OTHER_IN, '其他入库'),
         (MIO_TYPE_OTHER_OUT, '其他出库')
     )
diff --git a/apps/inm/serializers.py b/apps/inm/serializers.py
index 76a6586c..9c7910eb 100644
--- a/apps/inm/serializers.py
+++ b/apps/inm/serializers.py
@@ -139,6 +139,9 @@ class MIOItemCreateSerializer(CustomModelSerializer):
         batch = validated_data['batch']
         if material.is_hidden:
             raise ParseError('隐式物料不可出入库')
+        if mio.type in [MIO.MIO_TYPE_RETURN_IN, MIO.MIO_TYPE_BORROW_OUT]:
+            if not material.into_wm:
+                raise ParseError('该物料不可领用或归还')
 
         if mio.state != MIO.MIO_CREATE:
             raise ParseError('出入库记录非创建中不可新增')
diff --git a/apps/inm/services.py b/apps/inm/services.py
index 70e057a0..f511bfb3 100644
--- a/apps/inm/services.py
+++ b/apps/inm/services.py
@@ -306,7 +306,7 @@ class InmService:
                 cls.update_mb(instance, -1)
             else:
                 cls.update_mb(instance, 1)
-        elif instance.type == MIO.MIO_TYPE_DO_IN:
+        elif instance.type in [MIO.MIO_TYPE_DO_IN, MIO.MIO_TYPE_RETURN_IN]:
             mioitems = MIOItem.objects.filter(mio=instance)
             if is_reverse:
                 for item in mioitems:
@@ -314,6 +314,14 @@ class InmService:
             else:
                 for item in mioitems:
                     do_in(item)
+        elif instance.type in [MIO.MIO_TYPE_DO_OUT, MIO.MIO_TYPE_BORROW_OUT]:
+            mioitems = MIOItem.objects.filter(mio=instance)
+            if is_reverse:
+                for item in mioitems:
+                    do_in(item)
+            else:
+                for item in mioitems:
+                    do_out(item)
         elif instance.type == MIO.MIO_TYPE_SALE_OUT:
             from apps.sam.services import SamService
             if is_reverse:
@@ -326,14 +334,6 @@ class InmService:
                 cls.update_mb(instance, 1)
             else:
                 cls.update_mb(instance, -1)
-        elif instance.type == MIO.MIO_TYPE_DO_OUT:
-            mioitems = MIOItem.objects.filter(mio=instance)
-            if is_reverse:
-                for item in mioitems:
-                    do_in(item)
-            else:
-                for item in mioitems:
-                    do_out(item)
         else:
             raise ParseError('不支持该出入库操作')
 
diff --git a/apps/inm/views.py b/apps/inm/views.py
index a8e37112..451a9c9e 100644
--- a/apps/inm/views.py
+++ b/apps/inm/views.py
@@ -170,7 +170,7 @@ class MIOViewSet(CustomModelViewSet):
         if self.action in ['create', 'update', 'partial_update']:
             type = self.request.data.get('type')
             user = self.request.user
-            if type in [MIO.MIO_TYPE_DO_IN, MIO.MIO_TYPE_DO_OUT]:
+            if type in [MIO.MIO_TYPE_DO_IN, MIO.MIO_TYPE_DO_OUT, MIO.MIO_TYPE_BORROW_OUT, MIO.MIO_TYPE_RETURN_IN]:
                 if not has_perm(user, ['mio.do']):
                     raise PermissionDenied
                 return MIODoSerializer