diff --git a/src/main/java/com/label/common/aop/AuditAspect.java b/src/main/java/com/label/common/aop/AuditAspect.java
new file mode 100644
index 0000000..a2f0b61
--- /dev/null
+++ b/src/main/java/com/label/common/aop/AuditAspect.java
@@ -0,0 +1,75 @@
+package com.label.common.aop;
+
+import com.label.common.context.CompanyContext;
+import lombok.RequiredArgsConstructor;
+import lombok.extern.slf4j.Slf4j;
+import org.aspectj.lang.ProceedingJoinPoint;
+import org.aspectj.lang.annotation.Around;
+import org.aspectj.lang.annotation.Aspect;
+import org.springframework.jdbc.core.JdbcTemplate;
+import org.springframework.stereotype.Component;
+
+/**
+ * AOP aspect for audit logging.
+ *
+ * KEY DESIGN DECISIONS:
+ * 1. Uses JdbcTemplate directly (not MyBatis Mapper) to bypass TenantLineInnerInterceptor
+ *    — operation logs need to capture company_id explicitly, not via thread-local injection
+ * 2. Written in finally block — audit log is written regardless of business method success/failure
+ * 3. Audit failures are logged as ERROR but NEVER rethrown — business transactions must not be
+ *    affected by audit failures
+ * 4. Captures result of business method to log SUCCESS or FAILURE
+ */
+@Slf4j
+@Aspect
+@Component
+@RequiredArgsConstructor
+public class AuditAspect {
+
+    private final JdbcTemplate jdbcTemplate;
+
+    @Around("@annotation(operationLog)")
+    public Object audit(ProceedingJoinPoint joinPoint, OperationLog operationLog) throws Throwable {
+        Long companyId = CompanyContext.get();
+        // operator_id can be obtained from SecurityContext or ThreadLocal in the future
+        // For now, use null as a safe default when not available
+        Long operatorId = null;
+
+        String result = "SUCCESS";
+        String errorMessage = null;
+        Object returnValue = null;
+
+        try {
+            returnValue = joinPoint.proceed();
+        } catch (Throwable e) {
+            result = "FAILURE";
+            errorMessage = e.getMessage();
+            throw e;  // Always rethrow business exceptions
+        } finally {
+            // Write audit log in finally block — runs regardless of success or failure
+            // CRITICAL: Never throw from here — would swallow the original exception
+            try {
+                writeAuditLog(companyId, operatorId, operationLog.type(),
+                        operationLog.targetType(), result, errorMessage);
+            } catch (Exception auditEx) {
+                // Audit failure must NOT affect business transaction
+                log.error("审计日志写入失败: type={}, error={}",
+                        operationLog.type(), auditEx.getMessage(), auditEx);
+            }
+        }
+
+        return returnValue;
+    }
+
+    private void writeAuditLog(Long companyId, Long operatorId, String operationType,
+                                String targetType, String result, String errorMessage) {
+        String sql = """
+                INSERT INTO sys_operation_log
+                    (company_id, operator_id, operation_type, target_type, result, error_message, operated_at)
+                VALUES (?, ?, ?, ?, ?, ?, NOW())
+                """;
+        jdbcTemplate.update(sql, companyId, operatorId, operationType,
+                targetType.isEmpty() ? null : targetType,
+                result, errorMessage);
+    }
+}
diff --git a/src/main/java/com/label/common/aop/OperationLog.java b/src/main/java/com/label/common/aop/OperationLog.java
new file mode 100644
index 0000000..8c96a4a
--- /dev/null
+++ b/src/main/java/com/label/common/aop/OperationLog.java
@@ -0,0 +1,18 @@
+package com.label.common.aop;
+
+import java.lang.annotation.*;
+
+/**
+ * Marks a method for audit logging.
+ * The AuditAspect intercepts this annotation and writes to sys_operation_log.
+ */
+@Target(ElementType.METHOD)
+@Retention(RetentionPolicy.RUNTIME)
+@Documented
+public @interface OperationLog {
+    /** Operation type, e.g., "EXTRACTION_APPROVE", "USER_LOGIN", "TASK_CLAIM" */
+    String type();
+
+    /** Target entity type, e.g., "annotation_task", "sys_user" */
+    String targetType() default "";
+}