diff --git a/app/Listener/RefundGoodOrderFinishStatementListener.php b/app/Listener/RefundGoodOrderFinishStatementListener.php
index d5f6548..4969a1e 100644
--- a/app/Listener/RefundGoodOrderFinishStatementListener.php
+++ b/app/Listener/RefundGoodOrderFinishStatementListener.php
@@ -9,11 +9,15 @@ use App\Constants\Common\RefundCode;
 use App\Event\RefundGoodOrderFinishEvent;
 use App\Lib\Log;
 use App\Model\ChefStatement;
+use App\Model\Cycle;
 use App\Model\FinancesStatement;
 use App\Model\Order;
 use App\Model\OrderGood;
 use App\Model\RefundOrder;
+use App\Model\RefundStatement;
 use Exception;
+use Hyperf\DbConnection\Db;
+use Hyperf\Di\Annotation\Inject;
 use Hyperf\Event\Annotation\Listener;
 use Psr\Container\ContainerInterface;
 use Hyperf\Event\Contract\ListenerInterface;
@@ -29,7 +33,9 @@ class RefundGoodOrderFinishStatementListener implements ListenerInterface
         protected OrderGood $orderGoodModel,
         protected ChefStatement $chefStatementModel,
         protected FinancesStatement $financesStatementModel,
-        protected Log $log
+        protected Log $log,
+        protected RefundStatement $refundStatementModel,
+        protected Cycle $cycleModel,
     ) {}
 
     public function listen(): array
@@ -54,6 +60,11 @@ class RefundGoodOrderFinishStatementListener implements ListenerInterface
      */
     protected array $orderGoodIds;
 
+    /**
+     * @var bool
+     */
+    protected bool $isRollBackFlag = false;
+
     public function process(object $event): void
     {
         try {
@@ -66,10 +77,17 @@ class RefundGoodOrderFinishStatementListener implements ListenerInterface
             $this->orderGoodIds = $this->orderGoodModel->where('order_id',$event->orderId)->pluck('id')->toArray();
             if (empty($this->orderGoodIds)) throw new Exception('订单商品信息不存在');
 
+            Db::beginTransaction();
+
+            $this->isRollBackFlag = true;
+
             $this->rollBackChefData();
 
             $this->rollBackFinancesData();
+
+            Db::commit();
         } catch (Exception $e) {
+            if ($this->isRollBackFlag) Db::rollBack();
             $this->log->error(__CLASS__.':退款完成后生成订单结算数据失败:'.$e->getMessage());
         }
     }
@@ -113,12 +131,44 @@ class RefundGoodOrderFinishStatementListener implements ListenerInterface
         if (empty($refundOrderGoodIds)) throw new Exception('订单商品信息获取失败');
 
         $skuIds = $this->orderGoodModel->whereIn('id',$refundOrderGoodIds)->pluck('quantity','sku_id')->toArray();
+        if (empty($skuIds)) throw new Exception('订单商品信息02获取失败');
 
-        //todo first
+        $updateData = $this->chefStatementModel->whereIn('sku_id',array_keys($skuIds))->get();
+        if ($updateData->isEmpty()) return;
+        $updateData = array_column($updateData->toArray(),null,'sku_id');
+
+        foreach ($skuIds as $skuId => $quantity) {
+            if (empty($updateData[$skuId])) throw new Exception('个别数据还未生成，但是有数据生成了，数据异常:'.json_encode($this->refundOrderInfo));
+
+            $updateInfo = [
+                'sale' => $updateData[$skuId]['sale'] - $quantity,
+                'refund' => $updateData[$skuId]['refund'] + $quantity,
+            ];
+
+            if (!(new ChefStatement)->where('id',$updateData['sku_id']['id'])->update($updateInfo)) throw new Exception('更新订单数据失败'.json_encode($this->refundOrderInfo));
+        }
     }
 
+    /**
+     * @return void
+     * @throws Exception
+     */
     private function rollBackFinancesData(): void
     {
+        $refundStatementInfo = $this->refundStatementModel->where('cycle_id',$this->orderInfo->cycle_id)->where('kitchen_id',$this->orderInfo->kitchen_id)->first();
+        $cycleInfo = $this->cycleModel->find($this->orderInfo->cycle_id);
+        if (empty($cycleInfo)) throw new Exception('周期信息不存在，数据错误');
+        if (empty($refundStatementInfo)) {
+            $refundStatementInfo = new RefundStatement();
 
+            $refundStatementInfo->date = $cycleInfo->dates;
+            $refundStatementInfo->cycle_id = $this->orderInfo->cycle_id;
+            $refundStatementInfo->kitchen_id = $this->orderInfo->kitchen_id;
+            $refundStatementInfo->refund_price = $this->refundOrderInfo->refund_money;
+        } else {
+            $refundStatementInfo->refund_price = bcadd($refundStatementInfo->refund_price,$this->refundOrderInfo->refund_money,2);
+        }
+
+        if (!$refundStatementInfo->save()) throw new Exception('更新退款数据失败'.json_encode($this->refundOrderInfo));
     }
 }
diff --git a/app/Model/RefundStatement.php b/app/Model/RefundStatement.php
new file mode 100644
index 0000000..bae11b2
--- /dev/null
+++ b/app/Model/RefundStatement.php
@@ -0,0 +1,34 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Model;
+
+use Hyperf\DbConnection\Model\Model;
+
+/**
+ * @property int $id 
+ * @property string $date 
+ * @property int $cycle_id 
+ * @property int $kitchen_id 
+ * @property string $refund_price 
+ * @property string $create_time 
+ * @property string $update_time 
+ */
+class RefundStatement extends Model
+{
+    /**
+     * The table associated with the model.
+     */
+    protected ?string $table = 'refund_statement';
+
+    /**
+     * The attributes that are mass assignable.
+     */
+    protected array $fillable = [];
+
+    /**
+     * The attributes that should be cast to native types.
+     */
+    protected array $casts = ['id' => 'integer', 'cycle_id' => 'integer', 'kitchen_id' => 'integer'];
+}
diff --git a/config/autoload/listeners.php b/config/autoload/listeners.php
index ce45341..ce6f132 100644
--- a/config/autoload/listeners.php
+++ b/config/autoload/listeners.php
@@ -9,8 +9,11 @@ declare(strict_types=1);
  * @contact  group@hyperf.io
  * @license  https://github.com/hyperf/hyperf/blob/master/LICENSE
  */
+
 return [
     Hyperf\ExceptionHandler\Listener\ErrorExceptionHandler::class,
     Hyperf\Command\Listener\FailToHandleListener::class,
     App\Listener\FirstRegistrationListener::class,
+    App\Listener\RefundGoodOrderFinishStatementListener::class,
+    App\Listener\RefundGoodOrderFinishRollBackCouponListener::class,
 ];