diff --git a/backend/apps/material/importers.py b/backend/apps/material/importers.py
new file mode 100644
index 0000000..bb1315a
--- /dev/null
+++ b/backend/apps/material/importers.py
@@ -0,0 +1,181 @@
+import re
+from typing import Any, Dict, List, Optional, Tuple
+
+import openpyxl
+
+from apps.factory.models import Factory
+from apps.material.models import Material
+
+
+MAJOR_CATEGORY_MAP = {
+    "建筑": "architecture",
+    "景观": "landscape",
+    "设备": "equipment",
+    "装修": "decoration",
+    "室内": "decoration",
+}
+
+STAGE_VALUES = {choice[0] for choice in Material.STAGE_CHOICES}
+IMPORTANCE_LEVEL_VALUES = {choice[0] for choice in Material.IMPORTANCE_LEVEL_CHOICES}
+UNIT_SPLIT_RE = re.compile(r"[\s,，、/；;]+")
+
+
+def _cell(value: Any) -> str:
+    if value is None:
+        return ""
+    return str(value).strip()
+
+
+def _single_line(value: Any, max_len: int = 255) -> str:
+    text = _cell(value)
+    if not text:
+        return ""
+    text = re.sub(r"\s+", " ", text)
+    return text[:max_len].strip()
+
+
+def _parse_choice(value: Any, allowed_values: set) -> Optional[str]:
+    text = _cell(value)
+    if not text:
+        return None
+    return text if text in allowed_values else None
+
+
+def _resolve_factory(unit_name: str, factory_cache: Dict[str, Optional[Factory]], unrecognized_factory: Factory) -> Tuple[Factory, bool, bool]:
+    if not unit_name:
+        return unrecognized_factory, True, False
+
+    if unit_name not in factory_cache:
+        candidates = [part.strip() for part in UNIT_SPLIT_RE.split(unit_name) if part.strip()]
+        search_terms = candidates or [unit_name]
+
+        matched_factory = None
+        for term in search_terms:
+            matched_factory = Factory.objects.filter(brand=term).first()
+            if matched_factory:
+                break
+            matched_factory = Factory.objects.filter(brand__icontains=term).first()
+            if matched_factory:
+                break
+            term_lower = term.lower()
+            for factory in Factory.objects.all():
+                brand = (factory.brand or "").lower()
+                if brand and brand in term_lower:
+                    matched_factory = factory
+                    break
+            if matched_factory:
+                break
+
+        factory_cache[unit_name] = matched_factory
+
+    factory = factory_cache[unit_name]
+    if factory:
+        return factory, False, False
+
+    created_factory = Factory.objects.create(
+        factory_name=unit_name,
+        brand=unit_name,
+        province="北京",
+        city="北京",
+        district="北京",
+    )
+    factory_cache[unit_name] = created_factory
+    return created_factory, False, True
+
+
+def import_materials_plan_excel(file_obj) -> Dict[str, int]:
+    workbook = openpyxl.load_workbook(file_obj, read_only=True, data_only=True)
+    worksheet = workbook[workbook.sheetnames[0]]
+    rows = list(worksheet.iter_rows(values_only=True))
+    workbook.close()
+
+    if len(rows) < 3:
+        raise ValueError("Excel 内容不足，未找到表头或数据。")
+
+    header = [_cell(value) for value in rows[1]]
+    header_index = {name: idx for idx, name in enumerate(header) if name}
+
+    required_headers = ["材料大类", "细分种类", "材料名称", "材料单位名称"]
+    missing_headers = [name for name in required_headers if name not in header_index]
+    if missing_headers:
+        raise ValueError(f"缺少必要表头: {', '.join(missing_headers)}")
+
+    def get(row: Tuple[Any, ...], key: str) -> str:
+        idx = header_index.get(key, -1)
+        if idx < 0 or idx >= len(row):
+            return ""
+        return _cell(row[idx])
+
+    unrecognized_factory, _ = Factory.objects.get_or_create(
+        brand="未识别的品牌",
+        defaults={
+            "factory_name": "未识别的品牌工厂",
+            "province": "-",
+            "city": "-",
+        },
+    )
+
+    created = 0
+    updated = 0
+    skipped = 0
+    unresolved_factory = 0
+    created_factory = 0
+    factory_cache: Dict[str, Optional[Factory]] = {}
+    current_major_category = ""
+
+    for row in rows[2:]:
+        if not row:
+            continue
+
+        row_values = [_cell(value) for value in row]
+        if not any(row_values):
+            continue
+
+        major_raw = get(row, "材料大类")
+        if major_raw:
+            current_major_category = major_raw
+
+        material_name = _single_line(get(row, "材料名称"))
+        material_category = _single_line(get(row, "细分种类"))
+        if not material_name or not material_category or not current_major_category:
+            skipped += 1
+            continue
+
+        unit_name = get(row, "材料单位名称")
+        factory, is_unresolved, is_created_factory = _resolve_factory(unit_name, factory_cache, unrecognized_factory)
+        if is_unresolved:
+            unresolved_factory += 1
+        if is_created_factory:
+            created_factory += 1
+
+        defaults = {
+            "stage": _parse_choice(get(row, "阶段"), STAGE_VALUES),
+            "importance_level": _parse_choice(get(row, "重要等级"), IMPORTANCE_LEVEL_VALUES),
+            "landing_project": _single_line(get(row, "落地项目")) or None,
+            "contact_person": _single_line(get(row, "对接人")) or None,
+            "contact_phone": _single_line(get(row, "对接人联系方式")) or None,
+            "handler": _single_line(get(row, "经办人")) or None,
+            "remark": _single_line(get(row, "备注")) or None,
+            "factory": factory,
+        }
+
+        material, created_flag = Material.objects.update_or_create(
+            name=material_name,
+            major_category=MAJOR_CATEGORY_MAP.get(current_major_category, "architecture"),
+            material_category=material_category,
+            factory=factory,
+            defaults=defaults,
+        )
+
+        if created_flag:
+            created += 1
+        else:
+            updated += 1
+
+    return {
+        "created": created,
+        "updated": updated,
+        "skipped": skipped,
+        "unresolved_factory": unresolved_factory,
+        "created_factory": created_factory,
+    }
diff --git a/backend/apps/material/views.py b/backend/apps/material/views.py
index fc60004..163c3c9 100644
--- a/backend/apps/material/views.py
+++ b/backend/apps/material/views.py
@@ -4,8 +4,10 @@ from rest_framework.permissions import IsAuthenticated
 from rest_framework.response import Response
 from rest_framework.viewsets import ModelViewSet
 from rest_framework.exceptions import PermissionDenied
+from rest_framework.parsers import MultiPartParser
 from .models import Material, MaterialCategory, MaterialSubcategory
 from .serializers import MaterialSerializer, MaterialListSerializer, MaterialCategorySerializer, MaterialSubcategorySerializer
+from .importers import import_materials_plan_excel
 
 
 class MaterialViewSet(ModelViewSet):
@@ -199,6 +201,27 @@ class MaterialViewSet(ModelViewSet):
             'status': Material.STATUS_CHOICES,
         })
 
+    @action(detail=False, methods=['post'], parser_classes=[MultiPartParser], url_path='import-excel')
+    def import_excel(self, request):
+        if request.user.role != 'admin':
+            raise PermissionDenied("只有管理员可以导入材料")
+
+        excel_file = request.FILES.get('file')
+        if not excel_file:
+            return Response({"detail": "未提供 Excel 文件"}, status=status.HTTP_400_BAD_REQUEST)
+
+        if not excel_file.name.lower().endswith('.xlsx'):
+            return Response({"detail": "仅支持 .xlsx 格式的 Excel 文件"}, status=status.HTTP_400_BAD_REQUEST)
+
+        try:
+            result = import_materials_plan_excel(excel_file)
+        except ValueError as exc:
+            return Response({"detail": str(exc)}, status=status.HTTP_400_BAD_REQUEST)
+        except Exception as exc:
+            return Response({"detail": f"导入失败: {exc}"}, status=status.HTTP_400_BAD_REQUEST)
+
+        return Response(result)
+
 
 class MaterialCategoryViewSet(ModelViewSet):
     """
diff --git a/frontend/public/material_import_template.xlsx b/frontend/public/material_import_template.xlsx
new file mode 100644
index 0000000..44d4c04
Binary files /dev/null and b/frontend/public/material_import_template.xlsx differ
diff --git a/frontend/src/api/material.js b/frontend/src/api/material.js
index 03f8502..d6fe02e 100644
--- a/frontend/src/api/material.js
+++ b/frontend/src/api/material.js
@@ -29,6 +29,15 @@ export const uploadImage = async (file) => {
   return data
 }
 
+export const importMaterialsExcel = async (file) => {
+  const formData = new FormData()
+  formData.append('file', file)
+  const { data } = await api.post('/material/import-excel/', formData, {
+    headers: { 'Content-Type': 'multipart/form-data' },
+  })
+  return data
+}
+
 export const deleteMaterial = async (id) => {
   const { data } = await api.delete(`/material/${id}/`)
   return data
diff --git a/frontend/src/views/MaterialManage.vue b/frontend/src/views/MaterialManage.vue
index 414b4e1..be41aaf 100644
--- a/frontend/src/views/MaterialManage.vue
+++ b/frontend/src/views/MaterialManage.vue
@@ -10,7 +10,20 @@
         <el-option v-for="item in filterSubcategoryOptions" :key="item.value" :label="item.name" :value="item.value" />
       </el-select>
       <el-button @click="loadMaterials">查询</el-button>
+      <el-upload
+        v-if="isAdmin"
+        :auto-upload="true"
+        :show-file-list="false"
+        :http-request="handleImportExcel"
+        accept=".xlsx"
+      >
+        <el-button :loading="importing">{{ importing ? '导入中...' : '导入数据' }}</el-button>
+      </el-upload>
       <el-button type="primary" @click="openCreate">新增材料</el-button>
+      <div class="toolbar-spacer" />
+      <a href="/material_import_template.xlsx" download="材料导入模板.xlsx">
+        <el-button>模板</el-button>
+      </a>
     </div>
 
     <el-table v-loading="tableLoading" :data="materials" border :max-height="560">
@@ -201,7 +214,7 @@ import { ref, reactive, onMounted } from 'vue'
 import { useRouter } from 'vue-router'
 import { ElMessage, ElMessageBox } from 'element-plus'
 import { useAuth } from '@/store/auth'
-import { fetchMaterials, fetchMaterialDetail, createMaterial, updateMaterial, deleteMaterial, submitMaterial, approveMaterial, rejectMaterial, fetchMaterialChoices, uploadImage } from '@/api/material'
+import { fetchMaterials, fetchMaterialDetail, createMaterial, updateMaterial, deleteMaterial, submitMaterial, approveMaterial, rejectMaterial, fetchMaterialChoices, uploadImage, importMaterialsExcel } from '@/api/material'
 import { fetchCategories, fetchSubcategories } from '@/api/category'
 import { fetchFactorySimple } from '@/api/factory'
 
@@ -220,6 +233,7 @@ const dialogTitle = ref('')
 const isEdit = ref(false)
 const currentId = ref(null)
 const uploading = ref(false)
+const importing = ref(false)
 
 const filters = reactive({
   name: '',
@@ -437,6 +451,20 @@ const onSave = async () => {
   }
 }
 
+const handleImportExcel = async (options) => {
+  importing.value = true
+  try {
+    const result = await importMaterialsExcel(options.file)
+    pagination.page = 1
+    await loadMaterials()
+    ElMessage.success(`导入完成：新增 ${result.created} 条，更新 ${result.updated} 条，跳过 ${result.skipped} 条，新建工厂 ${result.created_factory || 0} 条`)
+  } catch (error) {
+    ElMessage.error(error.response?.data?.detail || '导入失败')
+  } finally {
+    importing.value = false
+  }
+}
+
 const onDelete = (row) => {
   ElMessageBox.confirm(`确认删除材料 ${row.name} 吗？`, '提示', { type: 'warning' })
     .then(async () => {
@@ -495,6 +523,10 @@ onMounted(() => {
 </script>
 
 <style scoped>
+.toolbar-spacer {
+  flex: 1 1 auto;
+}
+
 .pagination {
   margin-top: 16px;
   display: flex;