diff --git a/src/api/erp/sale/customer/index.ts b/src/api/erp/sale/customer/index.ts
new file mode 100644
index 00000000..3aaefb56
--- /dev/null
+++ b/src/api/erp/sale/customer/index.ts
@@ -0,0 +1,58 @@
+import request from '@/config/axios'
+
+// ERP 客户 VO
+export interface CustomerVO {
+  id: number // 客户编号
+  name: string // 客户名称
+  contact: string // 联系人
+  mobile: string // 手机号码
+  telephone: string // 联系电话
+  email: string // 电子邮箱
+  fax: string // 传真
+  remark: string // 备注
+  status: number // 开启状态
+  sort: number // 排序
+  taxNo: string // 纳税人识别号
+  taxPercent: number // 税率
+  bankName: string // 开户行
+  bankAccount: string // 开户账号
+  bankAddress: string // 开户地址
+}
+
+// ERP 客户 API
+export const CustomerApi = {
+  // 查询客户分页
+  getCustomerPage: async (params: any) => {
+    return await request.get({ url: `/erp/customer/page`, params })
+  },
+
+  // 查询客户精简列表
+  getCustomerSimpleList: async () => {
+    return await request.get({ url: `/erp/customer/simple-list` })
+  },
+
+  // 查询客户详情
+  getCustomer: async (id: number) => {
+    return await request.get({ url: `/erp/customer/get?id=` + id })
+  },
+
+  // 新增客户
+  createCustomer: async (data: CustomerVO) => {
+    return await request.post({ url: `/erp/customer/create`, data })
+  },
+
+  // 修改客户
+  updateCustomer: async (data: CustomerVO) => {
+    return await request.put({ url: `/erp/customer/update`, data })
+  },
+
+  // 删除客户
+  deleteCustomer: async (id: number) => {
+    return await request.delete({ url: `/erp/customer/delete?id=` + id })
+  },
+
+  // 导出客户 Excel
+  exportCustomer: async (params) => {
+    return await request.download({ url: `/erp/customer/export-excel`, params })
+  }
+}
diff --git a/src/views/erp/sale/customer/CustomerForm.vue b/src/views/erp/sale/customer/CustomerForm.vue
new file mode 100644
index 00000000..da6e004f
--- /dev/null
+++ b/src/views/erp/sale/customer/CustomerForm.vue
@@ -0,0 +1,210 @@
+<template>
+  <Dialog :title="dialogTitle" v-model="dialogVisible">
+    <el-form
+      ref="formRef"
+      :model="formData"
+      :rules="formRules"
+      label-width="100px"
+      v-loading="formLoading"
+    >
+      <el-row :gutter="20">
+        <el-col :span="12">
+          <el-form-item label="名称" prop="name">
+            <el-input v-model="formData.name" placeholder="请输入名称" />
+          </el-form-item>
+        </el-col>
+        <el-col :span="12">
+          <el-form-item label="联系人" prop="contact">
+            <el-input v-model="formData.contact" placeholder="请输入联系人" />
+          </el-form-item>
+        </el-col>
+        <el-col :span="12">
+          <el-form-item label="手机号码" prop="mobile">
+            <el-input v-model="formData.mobile" placeholder="请输入手机号码" />
+          </el-form-item>
+        </el-col>
+        <el-col :span="12">
+          <el-form-item label="联系电话" prop="telephone">
+            <el-input v-model="formData.telephone" placeholder="请输入联系电话" />
+          </el-form-item>
+        </el-col>
+        <el-col :span="12">
+          <el-form-item label="电子邮箱" prop="email">
+            <el-input v-model="formData.email" placeholder="请输入电子邮箱" />
+          </el-form-item>
+        </el-col>
+        <el-col :span="12">
+          <el-form-item label="传真" prop="fax">
+            <el-input v-model="formData.fax" placeholder="请输入传真" />
+          </el-form-item>
+        </el-col>
+        <el-col :span="12">
+          <el-form-item label="开启状态" prop="status">
+            <el-radio-group v-model="formData.status">
+              <el-radio
+                v-for="dict in getIntDictOptions(DICT_TYPE.COMMON_STATUS)"
+                :key="dict.value"
+                :label="dict.value"
+              >
+                {{ dict.label }}
+              </el-radio>
+            </el-radio-group>
+          </el-form-item>
+        </el-col>
+        <el-col :span="12">
+          <el-form-item label="排序" prop="sort">
+            <el-input-number
+              v-model="formData.sort"
+              placeholder="请输入排序"
+              class="!w-1/1"
+              :precision="0"
+            />
+          </el-form-item>
+        </el-col>
+        <el-col :span="12">
+          <el-form-item label="纳税人识别号" prop="taxNo">
+            <el-input v-model="formData.taxNo" placeholder="请输入纳税人识别号" />
+          </el-form-item>
+        </el-col>
+        <el-col :span="12">
+          <el-form-item label="税率(%)" prop="taxPercent">
+            <el-input-number
+              v-model="formData.taxPercent"
+              :min="0"
+              :precision="2"
+              placeholder="请输入税率"
+              class="!w-1/1"
+            />
+          </el-form-item>
+        </el-col>
+        <el-col :span="12">
+          <el-form-item label="开户行" prop="bankName">
+            <el-input v-model="formData.bankName" placeholder="请输入开户行" />
+          </el-form-item>
+        </el-col>
+        <el-col :span="12">
+          <el-form-item label="开户账号" prop="bankAccount">
+            <el-input v-model="formData.bankAccount" placeholder="请输入开户账号" />
+          </el-form-item>
+        </el-col>
+        <el-col :span="12">
+          <el-form-item label="开户地址" prop="bankAddress">
+            <el-input v-model="formData.bankAddress" placeholder="请输入开户地址" />
+          </el-form-item>
+        </el-col>
+        <el-col :span="24">
+          <el-form-item label="备注" prop="remark">
+            <el-input type="textarea" v-model="formData.remark" placeholder="请输入备注" />
+          </el-form-item>
+        </el-col>
+      </el-row>
+    </el-form>
+    <template #footer>
+      <el-button @click="submitForm" type="primary" :disabled="formLoading">确 定</el-button>
+      <el-button @click="dialogVisible = false">取 消</el-button>
+    </template>
+  </Dialog>
+</template>
+<script setup lang="ts">
+import { getIntDictOptions, DICT_TYPE } from '@/utils/dict'
+import { CustomerApi, CustomerVO } from '@/api/erp/sale/customer'
+import { CommonStatusEnum } from '@/utils/constants'
+
+/** ERP 客户 表单 */
+defineOptions({ name: 'CustomerForm' })
+
+const { t } = useI18n() // 国际化
+const message = useMessage() // 消息弹窗
+
+const dialogVisible = ref(false) // 弹窗的是否展示
+const dialogTitle = ref('') // 弹窗的标题
+const formLoading = ref(false) // 表单的加载中：1）修改时的数据加载；2）提交的按钮禁用
+const formType = ref('') // 表单的类型：create - 新增；update - 修改
+const formData = ref({
+  id: undefined,
+  name: undefined,
+  contact: undefined,
+  mobile: undefined,
+  telephone: undefined,
+  email: undefined,
+  fax: undefined,
+  remark: undefined,
+  status: undefined,
+  sort: undefined,
+  taxNo: undefined,
+  taxPercent: undefined,
+  bankName: undefined,
+  bankAccount: undefined,
+  bankAddress: undefined
+})
+const formRules = reactive({
+  name: [{ required: true, message: '客户名称不能为空', trigger: 'blur' }],
+  status: [{ required: true, message: '开启状态不能为空', trigger: 'blur' }],
+  sort: [{ required: true, message: '排序不能为空', trigger: 'blur' }]
+})
+const formRef = ref() // 表单 Ref
+
+/** 打开弹窗 */
+const open = async (type: string, id?: number) => {
+  dialogVisible.value = true
+  dialogTitle.value = t('action.' + type)
+  formType.value = type
+  resetForm()
+  // 修改时，设置数据
+  if (id) {
+    formLoading.value = true
+    try {
+      formData.value = await CustomerApi.getCustomer(id)
+    } finally {
+      formLoading.value = false
+    }
+  }
+}
+defineExpose({ open }) // 提供 open 方法，用于打开弹窗
+
+/** 提交表单 */
+const emit = defineEmits(['success']) // 定义 success 事件，用于操作成功后的回调
+const submitForm = async () => {
+  // 校验表单
+  await formRef.value.validate()
+  // 提交请求
+  formLoading.value = true
+  try {
+    const data = formData.value as unknown as CustomerVO
+    if (formType.value === 'create') {
+      await CustomerApi.createCustomer(data)
+      message.success(t('common.createSuccess'))
+    } else {
+      await CustomerApi.updateCustomer(data)
+      message.success(t('common.updateSuccess'))
+    }
+    dialogVisible.value = false
+    // 发送操作成功的事件
+    emit('success')
+  } finally {
+    formLoading.value = false
+  }
+}
+
+/** 重置表单 */
+const resetForm = () => {
+  formData.value = {
+    id: undefined,
+    name: undefined,
+    contact: undefined,
+    mobile: undefined,
+    telephone: undefined,
+    email: undefined,
+    fax: undefined,
+    remark: undefined,
+    status: CommonStatusEnum.ENABLE,
+    sort: undefined,
+    taxNo: undefined,
+    taxPercent: undefined,
+    bankName: undefined,
+    bankAccount: undefined,
+    bankAddress: undefined
+  }
+  formRef.value?.resetFields()
+}
+</script>
diff --git a/src/views/erp/sale/customer/index.vue b/src/views/erp/sale/customer/index.vue
new file mode 100644
index 00000000..e79cccb9
--- /dev/null
+++ b/src/views/erp/sale/customer/index.vue
@@ -0,0 +1,199 @@
+<template>
+  <ContentWrap>
+    <!-- 搜索工作栏 -->
+    <el-form
+      class="-mb-15px"
+      :model="queryParams"
+      ref="queryFormRef"
+      :inline="true"
+      label-width="68px"
+    >
+      <el-form-item label="名称" prop="name">
+        <el-input
+          v-model="queryParams.name"
+          placeholder="请输入名称"
+          clearable
+          @keyup.enter="handleQuery"
+          class="!w-240px"
+        />
+      </el-form-item>
+      <el-form-item label="手机号码" prop="mobile">
+        <el-input
+          v-model="queryParams.mobile"
+          placeholder="请输入手机号码"
+          clearable
+          @keyup.enter="handleQuery"
+          class="!w-240px"
+        />
+      </el-form-item>
+      <el-form-item label="联系电话" prop="telephone">
+        <el-input
+          v-model="queryParams.telephone"
+          placeholder="请输入联系电话"
+          clearable
+          @keyup.enter="handleQuery"
+          class="!w-240px"
+        />
+      </el-form-item>
+      <el-form-item>
+        <el-button @click="handleQuery"><Icon icon="ep:search" class="mr-5px" /> 搜索</el-button>
+        <el-button @click="resetQuery"><Icon icon="ep:refresh" class="mr-5px" /> 重置</el-button>
+        <el-button
+          type="primary"
+          plain
+          @click="openForm('create')"
+          v-hasPermi="['erp:customer:create']"
+        >
+          <Icon icon="ep:plus" class="mr-5px" /> 新增
+        </el-button>
+        <el-button
+          type="success"
+          plain
+          @click="handleExport"
+          :loading="exportLoading"
+          v-hasPermi="['erp:customer:export']"
+        >
+          <Icon icon="ep:download" class="mr-5px" /> 导出
+        </el-button>
+      </el-form-item>
+    </el-form>
+  </ContentWrap>
+
+  <!-- 列表 -->
+  <ContentWrap>
+    <el-table v-loading="loading" :data="list" :stripe="true" :show-overflow-tooltip="true">
+      <el-table-column label="名称" align="center" prop="name" />
+      <el-table-column label="联系人" align="center" prop="contact" />
+      <el-table-column label="手机号码" align="center" prop="mobile" />
+      <el-table-column label="联系电话" align="center" prop="telephone" />
+      <el-table-column label="电子邮箱" align="center" prop="email" />
+      <el-table-column label="备注" align="center" prop="remark" />
+      <el-table-column label="排序" align="center" prop="sort" />
+      <el-table-column label="状态" align="center" prop="status">
+        <template #default="scope">
+          <dict-tag :type="DICT_TYPE.COMMON_STATUS" :value="scope.row.status" />
+        </template>
+      </el-table-column>
+      <el-table-column label="操作" align="center">
+        <template #default="scope">
+          <el-button
+            link
+            type="primary"
+            @click="openForm('update', scope.row.id)"
+            v-hasPermi="['erp:customer:update']"
+          >
+            编辑
+          </el-button>
+          <el-button
+            link
+            type="danger"
+            @click="handleDelete(scope.row.id)"
+            v-hasPermi="['erp:customer:delete']"
+          >
+            删除
+          </el-button>
+        </template>
+      </el-table-column>
+    </el-table>
+    <!-- 分页 -->
+    <Pagination
+      :total="total"
+      v-model:page="queryParams.pageNo"
+      v-model:limit="queryParams.pageSize"
+      @pagination="getList"
+    />
+  </ContentWrap>
+
+  <!-- 表单弹窗：添加/修改 -->
+  <CustomerForm ref="formRef" @success="getList" />
+</template>
+
+<script setup lang="ts">
+import { DICT_TYPE } from '@/utils/dict'
+import { dateFormatter } from '@/utils/formatTime'
+import download from '@/utils/download'
+import { CustomerApi, CustomerVO } from '@/api/erp/sale/customer'
+import CustomerForm from './CustomerForm.vue'
+
+/** ERP 客户 列表 */
+defineOptions({ name: 'ErpCustomer' })
+
+const message = useMessage() // 消息弹窗
+const { t } = useI18n() // 国际化
+
+const loading = ref(true) // 列表的加载中
+const list = ref<CustomerVO[]>([]) // 列表的数据
+const total = ref(0) // 列表的总页数
+const queryParams = reactive({
+  pageNo: 1,
+  pageSize: 10,
+  name: undefined,
+  mobile: undefined,
+  telephone: undefined
+})
+const queryFormRef = ref() // 搜索的表单
+const exportLoading = ref(false) // 导出的加载中
+
+/** 查询列表 */
+const getList = async () => {
+  loading.value = true
+  try {
+    const data = await CustomerApi.getCustomerPage(queryParams)
+    list.value = data.list
+    total.value = data.total
+  } finally {
+    loading.value = false
+  }
+}
+
+/** 搜索按钮操作 */
+const handleQuery = () => {
+  queryParams.pageNo = 1
+  getList()
+}
+
+/** 重置按钮操作 */
+const resetQuery = () => {
+  queryFormRef.value.resetFields()
+  handleQuery()
+}
+
+/** 添加/修改操作 */
+const formRef = ref()
+const openForm = (type: string, id?: number) => {
+  formRef.value.open(type, id)
+}
+
+/** 删除按钮操作 */
+const handleDelete = async (id: number) => {
+  try {
+    // 删除的二次确认
+    await message.delConfirm()
+    // 发起删除
+    await CustomerApi.deleteCustomer(id)
+    message.success(t('common.delSuccess'))
+    // 刷新列表
+    await getList()
+  } catch {}
+}
+
+/** 导出按钮操作 */
+const handleExport = async () => {
+  try {
+    // 导出的二次确认
+    await message.exportConfirm()
+    // 发起导出
+    exportLoading.value = true
+    const data = await CustomerApi.exportCustomer(queryParams)
+    download.excel(data, '客户.xls')
+  } catch {
+  } finally {
+    exportLoading.value = false
+  }
+}
+
+/** 初始化 **/
+onMounted(() => {
+  getList()
+})
+</script>
diff --git a/src/views/erp/stock/in/index.vue b/src/views/erp/stock/in/index.vue
index dd08c649..e5eb53cc 100644
--- a/src/views/erp/stock/in/index.vue
+++ b/src/views/erp/stock/in/index.vue
@@ -199,7 +199,7 @@
             link
             type="primary"
             @click="handleUpdateStatus(scope.row.id, 20)"
-            v-hasPermi="['erp:stock-in:update']"
+            v-hasPermi="['erp:stock-in:update-status']"
             v-if="scope.row.status === 10"
           >
             审批
@@ -208,7 +208,7 @@
             link
             type="danger"
             @click="handleUpdateStatus(scope.row.id, 10)"
-            v-hasPermi="['erp:stock-in:update']"
+            v-hasPermi="['erp:stock-in:update-status']"
             v-else
           >
             反审批
diff --git a/src/views/erp/stock/out/StockOutForm.vue b/src/views/erp/stock/out/StockOutForm.vue
index c8f04666..888475c2 100644
--- a/src/views/erp/stock/out/StockOutForm.vue
+++ b/src/views/erp/stock/out/StockOutForm.vue
@@ -34,7 +34,7 @@
               class="!w-1/1"
             >
               <el-option
-                v-for="item in supplierList"
+                v-for="item in customerList"
                 :key="item.id"
                 :label="item.name"
                 :value="item.id"
@@ -79,6 +79,7 @@
 import { StockOutApi, StockOutVO } from '@/api/erp/stock/out'
 import StockOutItemForm from './components/StockOutItemForm.vue'
 import { SupplierApi, SupplierVO } from '@/api/erp/purchase/supplier'
+import { CustomerApi, CustomerVO } from '@/api/erp/sale/customer'
 
 /** ERP 其它出库单表单 */
 defineOptions({ name: 'StockOutForm' })
@@ -103,7 +104,7 @@ const formRules = reactive({
 })
 const disabled = computed(() => formType.value === 'detail')
 const formRef = ref() // 表单 Ref
-const supplierList = ref<SupplierVO[]>([]) // 客户列表
+const customerList = ref<CustomerVO[]>([]) // 客户列表
 
 /** 子表的表单 */
 const subTabsName = ref('item')
@@ -125,7 +126,7 @@ const open = async (type: string, id?: number) => {
     }
   }
   // 加载客户列表
-  supplierList.value = await SupplierApi.getSupplierSimpleList()
+  customerList.value = await CustomerApi.getCustomerSimpleList()
 }
 defineExpose({ open }) // 提供 open 方法，用于打开弹窗
 
diff --git a/src/views/erp/stock/out/index.vue b/src/views/erp/stock/out/index.vue
index 39fd61b3..443fe736 100644
--- a/src/views/erp/stock/out/index.vue
+++ b/src/views/erp/stock/out/index.vue
@@ -51,7 +51,7 @@
           class="!w-240px"
         >
           <el-option
-            v-for="item in supplierList"
+            v-for="item in customerList"
             :key="item.id"
             :label="item.name"
             :value="item.id"
@@ -152,7 +152,7 @@
       <el-table-column width="30" label="选择" type="selection" />
       <el-table-column min-width="140" label="出库单号" align="center" prop="no" />
       <el-table-column label="产品信息" align="center" prop="productNames" min-width="200" />
-      <el-table-column label="客户" align="center" prop="supplierName" />
+      <el-table-column label="客户" align="center" prop="customerName" />
       <el-table-column
         label="出库时间"
         align="center"
@@ -199,7 +199,7 @@
             link
             type="primary"
             @click="handleUpdateStatus(scope.row.id, 20)"
-            v-hasPermi="['erp:stock-out:update']"
+            v-hasPermi="['erp:stock-out:update-status']"
             v-if="scope.row.status === 10"
           >
             审批
@@ -208,7 +208,7 @@
             link
             type="danger"
             @click="handleUpdateStatus(scope.row.id, 10)"
-            v-hasPermi="['erp:stock-out:update']"
+            v-hasPermi="['erp:stock-out:update-status']"
             v-else
           >
             反审批
@@ -249,6 +249,7 @@ import { SupplierApi, SupplierVO } from '@/api/erp/purchase/supplier'
 import { UserVO } from '@/api/system/user'
 import * as UserApi from '@/api/system/user'
 import { erpCountTableColumnFormatter, erpPriceTableColumnFormatter } from '@/utils'
+import { CustomerApi, CustomerVO } from '@/api/erp/sale/customer'
 
 /** ERP 其它出库单列表 */
 defineOptions({ name: 'ErpStockOut' })
@@ -273,7 +274,7 @@ const queryFormRef = ref() // 搜索的表单
 const exportLoading = ref(false) // 导出的加载中
 const productList = ref<ProductVO[]>([]) // 产品列表
 const warehouseList = ref<WarehouseVO[]>([]) // 仓库列表
-const supplierList = ref<SupplierVO[]>([]) // 客户列表 TODO 芋艿：需要改下
+const customerList = ref<CustomerVO[]>([]) // 客户列表
 const userList = ref<UserVO[]>([]) // 用户列表
 
 /** 查询列表 */
@@ -360,7 +361,7 @@ onMounted(async () => {
   // 加载产品、仓库列表、客户
   productList.value = await ProductApi.getProductSimpleList()
   warehouseList.value = await WarehouseApi.getWarehouseSimpleList()
-  supplierList.value = await SupplierApi.getSupplierSimpleList()
+  customerList.value = await CustomerApi.getCustomerSimpleList()
   userList.value = await UserApi.getSimpleUserList()
 })
 // TODO 芋艿：可优化功能：列表界面，支持导入