diff --git a/yuthon_sps_approval/models/inherit_product_template.py b/yuthon_sps_approval/models/inherit_product_template.py
index 22e98163a..51f692c00 100644
--- a/yuthon_sps_approval/models/inherit_product_template.py
+++ b/yuthon_sps_approval/models/inherit_product_template.py
@@ -6,6 +6,7 @@ class ProductTemplate(models.Model):
     _inherit = 'product.template'
 
     is_fixed_assets = fields.Boolean(string='是否固定资产', default=True)
+    journal_item_count = fields.Integer(string='会计凭证行数量', compute='_compute_journal_item_count')
 
     @api.onchange('is_fixed_assets')
     def _onchange_fixed_assets(self):
@@ -21,4 +22,99 @@ class ProductTemplate(models.Model):
         template_ids = self.env["product.template"].browse(self._context.get('active_ids', self._context.get('active_id')))
         company_id = self.env['res.company'].search([('name', '=', '集团本部')])
         for template in template_ids:
-            template.write({'company_id': company_id.id})
\ No newline at end of file
+            template.write({'company_id': company_id.id})
+
+    # 常见关联模型映射（表名 → 中文显示名）
+    _DELETE_CHECK_MODELS = [
+        # (模型名, 关联字段, 中文名, 描述模板)
+        ('account.move.line', 'product_id', '会计凭证行（Journal Item）', '该产品已被 {count} 条会计凭证行引用'),
+        ('sale.order.line', 'product_template_id', '销售订单行', '该产品已被 {count} 条销售订单行引用'),
+        ('purchase.order.line', 'product_template_id', '采购订单行', '该产品已被 {count} 条采购订单行引用'),
+        ('stock.move', 'product_tmpl_id', '库存移动单', '该产品已被 {count} 条库存移动单引用'),
+        ('stock.move.line', 'product_tmpl_id', '库存移动明细', '该产品已被 {count} 条库存移动明细引用'),
+        ('stock.quant', 'product_tmpl_id', '库存数量记录', '该产品存在 {count} 条库存数量记录'),
+        ('maintenance.equipment', 'product_tmpl_id', '固定资产设备', '该产品已关联 {count} 个设备'),
+        ('mrp.production', 'product_tmpl_id', '生产工单', '该产品已关联 {count} 张生产工单'),
+        ('mrp.bom', 'product_tmpl_id', '物料清单(BOM)', '该产品已关联 {count} 个物料清单'),
+        ('pos.order.line', 'product_id', 'POS订单行', '该产品已被 {count} 条POS订单行引用'),
+    ]
+
+    def unlink(self):
+        """重写删除方法，删除前检查关联数据并给出友好提示"""
+        # 逐个检查每个产品的关联情况
+        blocked_products = []
+        for record in self:
+            references = self._check_product_references(record)
+            if references:
+                blocked_products.append((record.display_name, references))
+
+        # 如果有被阻塞的产品，汇总提示
+        if blocked_products:
+            detail_lines = []
+            for prod_name, refs in blocked_products:
+                for ref_msg in refs:
+                    detail_lines.append(f'• 【{prod_name}】{ref_msg}')
+            raise UserError(
+                '以下产品无法删除，因为它们已被其他业务数据引用：\n\n'
+                + '\n'.join(detail_lines) +
+                '\n\n建议操作：请使用「存档」功能替代「删除」，'
+                '存档后产品不会在列表中展示且不影响已有数据。'
+            )
+        return super().unlink()
+
+    def _check_product_references(self, record):
+        """检查单个产品的关联引用，返回提示信息列表"""
+        results = []
+        # 获取该产品所有变体ID
+        variant_ids = record.product_variant_ids.ids
+
+        for model_name, field_name, cn_name, msg_template in self._DELETE_CHECK_MODELS:
+            try:
+                # 检查模型是否存在
+                if model_name not in self.env:
+                    continue
+
+                domain = []
+                # 根据关联字段是 product_id 还是 product_tmpl_id 构建搜索条件
+                if field_name == 'product_id':
+                    domain = [('product_id', 'in', variant_ids)]
+                elif field_name == 'product_template_id' or field_name == 'product_tmpl_id':
+                    domain = [(field_name, '=', record.id)]
+
+                count = self.env[model_name].search_count(domain)
+                if count > 0:
+                    results.append(msg_template.format(count=count))
+            except Exception:
+                # 某些模型可能查询异常，跳过不影响主流程
+                continue
+
+        return results
+
+    def _compute_journal_item_count(self):
+        """计算该产品关联的会计凭证行数量"""
+        for record in self:
+            # 获取所有变体ID
+            variant_ids = record.product_variant_ids.ids
+            if 'account.move.line' in record.env:
+                # 按变体product_id统计凭证行数量
+                count = self.env['account.move.line'].search_count([
+                    ('product_id', 'in', variant_ids)
+                ])
+                record.journal_item_count = count
+            else:
+                record.journal_item_count = 0
+
+    def action_view_journal_items(self):
+        """打开关联的会计凭证行列表"""
+        self.ensure_one()
+        variant_ids = self.product_variant_ids.ids
+        # 构建搜索域：按产品的变体ID查找凭证行
+        domain = [('product_id', 'in', variant_ids)]
+        return {
+            'name': f'{self.display_name} - 会计凭证行',
+            'type': 'ir.actions.act_window',
+            'res_model': 'account.move.line',
+            'view_mode': 'tree,form',
+            'domain': domain,
+            'context': {'default_product_id': variant_ids[0] if variant_ids else False},
+        }
\ No newline at end of file
diff --git a/yuthon_sps_approval/views/inherit_product_template.xml b/yuthon_sps_approval/views/inherit_product_template.xml
index de4a4b445..d7d15446b 100644
--- a/yuthon_sps_approval/views/inherit_product_template.xml
+++ b/yuthon_sps_approval/views/inherit_product_template.xml
@@ -26,6 +26,17 @@
                              <label for="is_fixed_assets" string="是否固定资产"/>
                              <field name="is_fixed_assets" nolabel="1"/>
                      </xpath>
+
+                     <!-- 在智能按钮区域添加关联会计凭证行按钮 -->
+                     <xpath expr="//div[@name='button_box']" position="inside">
+                         <button name="action_view_journal_items"
+                                 type="object"
+                                 icon="fa-file-text-o"
+                                 class="oe_stat_button"
+                                 string="会计凭证行">
+                             <field string="会计凭证行" name="journal_item_count" widget="statinfo"/>
+                         </button>
+                     </xpath>
              </field>
      </record>
 </odoo>
\ No newline at end of file