diff --git a/app/Models/Orders/Client.php b/app/Models/Orders/Client.php
index 2d40dc0..fe9db06 100644
--- a/app/Models/Orders/Client.php
+++ b/app/Models/Orders/Client.php
@@ -35,6 +35,8 @@ class Client extends Model
         'tax_start_date',
         'tax_end_date',
         'memo',
+        'outstanding_balance',
+        'credit_limit',
         'is_active',
         'client_type',
         'manager_name',
@@ -46,6 +48,8 @@ class Client extends Model
         'is_active' => 'boolean',
         'tax_agreement' => 'boolean',
         'tax_amount' => 'decimal:2',
+        'outstanding_balance' => 'decimal:2',
+        'credit_limit' => 'decimal:2',
         'tax_start_date' => 'date',
         'tax_end_date' => 'date',
     ];
diff --git a/app/Services/ComprehensiveAnalysisService.php b/app/Services/ComprehensiveAnalysisService.php
index cf82a30..0718f16 100644
--- a/app/Services/ComprehensiveAnalysisService.php
+++ b/app/Services/ComprehensiveAnalysisService.php
@@ -5,6 +5,7 @@
 use App\Models\BadDebts\BadDebt;
 use App\Models\Orders\Client;
 use App\Models\Tenants\Approval;
+use App\Models\Tenants\ApprovalStep;
 use App\Models\Tenants\Deposit;
 use App\Models\Tenants\ExpectedExpense;
 use Carbon\Carbon;
@@ -35,14 +36,20 @@ public function getAnalysis(array $params): array
     }
 
     /**
-     * 오늘의 이슈 - 결재 대기 문서
+     * 오늘의 이슈 - 현재 사용자가 결재할 수 있는 대기 문서
      */
     protected function getTodayIssue(Carbon $date): array
     {
         $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
 
+        // 현재 사용자가 결재자인 대기 문서만 조회
         $pendingApprovals = Approval::where('tenant_id', $tenantId)
             ->pending()
+            ->whereHas('steps', function ($q) use ($userId) {
+                $q->where('approver_id', $userId)
+                    ->where('status', ApprovalStep::STATUS_PENDING);
+            })
             ->with(['form', 'drafter'])
             ->orderBy('drafted_at', 'desc')
             ->limit(10)
diff --git a/database/migrations/2025_12_27_163021_add_financial_columns_to_clients_table.php b/database/migrations/2025_12_27_163021_add_financial_columns_to_clients_table.php
new file mode 100644
index 0000000..ee07d4a
--- /dev/null
+++ b/database/migrations/2025_12_27_163021_add_financial_columns_to_clients_table.php
@@ -0,0 +1,29 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    /**
+     * Run the migrations.
+     */
+    public function up(): void
+    {
+        Schema::table('clients', function (Blueprint $table) {
+            $table->decimal('outstanding_balance', 15, 2)->default(0)->after('memo')->comment('미수금 잔액');
+            $table->decimal('credit_limit', 15, 2)->default(0)->after('outstanding_balance')->comment('여신 한도');
+        });
+    }
+
+    /**
+     * Reverse the migrations.
+     */
+    public function down(): void
+    {
+        Schema::table('clients', function (Blueprint $table) {
+            $table->dropColumn(['outstanding_balance', 'credit_limit']);
+        });
+    }
+};
diff --git a/database/seeders/ComprehensiveAnalysisSeeder.php b/database/seeders/ComprehensiveAnalysisSeeder.php
new file mode 100644
index 0000000..769d791
--- /dev/null
+++ b/database/seeders/ComprehensiveAnalysisSeeder.php
@@ -0,0 +1,311 @@
+<?php
+
+namespace Database\Seeders;
+
+use App\Models\BadDebts\BadDebt;
+use App\Models\Orders\Client;
+use App\Models\Tenants\Approval;
+use App\Models\Tenants\ApprovalForm;
+use App\Models\Tenants\ApprovalStep;
+use App\Models\Tenants\Deposit;
+use App\Models\Tenants\ExpectedExpense;
+use Carbon\Carbon;
+use Illuminate\Database\Seeder;
+use Illuminate\Support\Facades\DB;
+
+/**
+ * 종합분석 페이지 테스트 데이터 Seeder
+ *
+ * 다음 테이블에 샘플 데이터를 생성합니다:
+ * - ApprovalForm, Approval (결재 대기)
+ * - ExpectedExpense (예상 지출)
+ * - Deposit (입금)
+ * - BadDebt (채권추심)
+ * - Client (미수금/여신한도 업데이트)
+ */
+class ComprehensiveAnalysisSeeder extends Seeder
+{
+    private int $tenantId = 287;  // 프론트_테스트회사
+
+    private int $userId = 33;  // 홍킬동 (Tenant 287 기본 사용자)
+
+    public function run(): void
+    {
+        $this->command->info('종합분석 테스트 데이터 생성 시작...');
+
+        DB::transaction(function () {
+            $this->seedApprovalForms();
+            $this->seedApprovals();
+            $this->seedExpectedExpenses();
+            $this->seedDeposits();
+            $this->seedBadDebts();
+            $this->updateClientBalances();
+        });
+
+        $this->command->info('종합분석 테스트 데이터 생성 완료!');
+    }
+
+    /**
+     * 결재 양식 생성
+     */
+    private function seedApprovalForms(): void
+    {
+        $forms = [
+            ['code' => 'REQ-001', 'name' => '품의서', 'category' => 'request'],
+            ['code' => 'EXP-001', 'name' => '지출결의서', 'category' => 'expense'],
+            ['code' => 'EST-001', 'name' => '지출 예상 내역서', 'category' => 'expense_estimate'],
+        ];
+
+        foreach ($forms as $form) {
+            ApprovalForm::firstOrCreate(
+                ['tenant_id' => $this->tenantId, 'code' => $form['code']],
+                [
+                    'name' => $form['name'],
+                    'category' => $form['category'],
+                    'template' => ['fields' => []],
+                    'is_active' => true,
+                    'created_by' => $this->userId,
+                ]
+            );
+        }
+
+        $this->command->info('  - 결재 양식 3건 생성');
+    }
+
+    /**
+     * 결재 대기 문서 생성
+     */
+    private function seedApprovals(): void
+    {
+        $form = ApprovalForm::where('tenant_id', $this->tenantId)->first();
+
+        if (! $form) {
+            $this->command->warn('  - 결재 양식이 없어 결재 문서 생성 건너뜀');
+
+            return;
+        }
+
+        $approvals = [
+            ['title' => '12월 사무용품 구매 품의', 'time' => '09:15'],
+            ['title' => '연말 회식비 지출결의', 'time' => '10:30'],
+            ['title' => '출장비 정산 요청', 'time' => '11:45'],
+            ['title' => '서버 호스팅 비용 결재', 'time' => '14:20'],
+            ['title' => '신규 장비 구매 품의', 'time' => '15:00'],
+        ];
+
+        $today = Carbon::today();
+
+        foreach ($approvals as $i => $approval) {
+            $approvalRecord = Approval::firstOrCreate(
+                [
+                    'tenant_id' => $this->tenantId,
+                    'document_number' => 'DOC-'.date('Ymd').'-'.str_pad($i + 1, 3, '0', STR_PAD_LEFT),
+                ],
+                [
+                    'form_id' => $form->id,
+                    'title' => $approval['title'],
+                    'content' => ['description' => $approval['title'].' 내용입니다.'],
+                    'status' => Approval::STATUS_PENDING,
+                    'drafter_id' => $this->userId,
+                    'drafted_at' => $today->copy()->setTimeFromTimeString($approval['time']),
+                    'current_step' => 1,
+                    'created_by' => $this->userId,
+                ]
+            );
+
+            // 결재 단계 생성 (현재 로그인 사용자가 승인/반려할 수 있도록)
+            ApprovalStep::firstOrCreate(
+                [
+                    'approval_id' => $approvalRecord->id,
+                    'step_order' => 1,
+                ],
+                [
+                    'step_type' => 'approval',  // ApprovalLine::STEP_TYPE_APPROVAL
+                    'approver_id' => $this->userId,
+                    'status' => ApprovalStep::STATUS_PENDING,
+                ]
+            );
+        }
+
+        $this->command->info('  - 결재 대기 문서 5건 + 결재 단계 생성');
+    }
+
+    /**
+     * 예상 지출 데이터 생성
+     */
+    private function seedExpectedExpenses(): void
+    {
+        $today = Carbon::today();
+        $thisMonth = $today->copy()->startOfMonth();
+        $lastMonth = $today->copy()->subMonth()->startOfMonth();
+
+        $expenses = [
+            // 이번 달 지출
+            ['type' => 'purchase', 'amount' => 5000000, 'status' => 'paid', 'date' => $thisMonth->copy()->addDays(5)],
+            ['type' => 'purchase', 'amount' => 3000000, 'status' => 'pending', 'date' => $thisMonth->copy()->addDays(15)],
+            ['type' => 'salary', 'amount' => 25000000, 'status' => 'paid', 'date' => $thisMonth->copy()->addDays(25)],
+            ['type' => 'insurance', 'amount' => 2500000, 'status' => 'pending', 'date' => $thisMonth->copy()->addDays(28)],
+            ['type' => 'rent', 'amount' => 3000000, 'status' => 'paid', 'date' => $thisMonth->copy()->addDays(1)],
+            ['type' => 'utilities', 'amount' => 500000, 'status' => 'pending', 'date' => $thisMonth->copy()->addDays(20)],
+            ['type' => 'tax', 'amount' => 1500000, 'status' => 'pending', 'date' => $thisMonth->copy()->addDays(25)],
+            ['type' => 'other', 'amount' => 2000000, 'status' => 'paid', 'date' => $thisMonth->copy()->addDays(10)],
+            // 가지급금/선급금
+            ['type' => 'suspense', 'amount' => 5000000, 'status' => 'pending', 'date' => $thisMonth->copy()->addDays(3)],
+            ['type' => 'suspense', 'amount' => 3000000, 'status' => 'pending', 'date' => $thisMonth->copy()->addDays(12)],
+            ['type' => 'advance', 'amount' => 2000000, 'status' => 'pending', 'date' => $thisMonth->copy()->addDays(8)],
+            // 연체 (지난 달)
+            ['type' => 'purchase', 'amount' => 1500000, 'status' => 'pending', 'date' => $lastMonth->copy()->addDays(20)],
+        ];
+
+        foreach ($expenses as $expense) {
+            ExpectedExpense::create([
+                'tenant_id' => $this->tenantId,
+                'expected_payment_date' => $expense['date'],
+                'transaction_type' => $expense['type'],
+                'amount' => $expense['amount'],
+                'payment_status' => $expense['status'],
+                'approval_status' => 'approved',
+                'description' => ExpectedExpense::TRANSACTION_TYPES[$expense['type']].' 지출',
+                'created_by' => $this->userId,
+            ]);
+        }
+
+        $this->command->info('  - 예상 지출 12건 생성');
+    }
+
+    /**
+     * 입금 데이터 생성
+     */
+    private function seedDeposits(): void
+    {
+        $today = Carbon::today();
+        $thisMonth = $today->copy()->startOfMonth();
+
+        $deposits = [
+            // 오늘 입금
+            ['amount' => 5000000, 'method' => 'transfer', 'date' => $today, 'client' => '(주)테스트고객A'],
+            ['amount' => 3000000, 'method' => 'transfer', 'date' => $today, 'client' => '(주)테스트고객B'],
+            // 이번 달 입금
+            ['amount' => 10000000, 'method' => 'transfer', 'date' => $thisMonth->copy()->addDays(5), 'client' => '(주)테스트고객C'],
+            ['amount' => 7500000, 'method' => 'card', 'date' => $thisMonth->copy()->addDays(10), 'client' => '(주)테스트고객D'],
+            ['amount' => 15000000, 'method' => 'transfer', 'date' => $thisMonth->copy()->addDays(15), 'client' => '(주)테스트고객E'],
+            ['amount' => 8000000, 'method' => 'check', 'date' => $thisMonth->copy()->addDays(20), 'client' => '(주)테스트고객F'],
+        ];
+
+        foreach ($deposits as $deposit) {
+            Deposit::create([
+                'tenant_id' => $this->tenantId,
+                'deposit_date' => $deposit['date'],
+                'amount' => $deposit['amount'],
+                'payment_method' => $deposit['method'],
+                'client_name' => $deposit['client'],
+                'description' => $deposit['client'].' 입금',
+                'created_by' => $this->userId,
+            ]);
+        }
+
+        $this->command->info('  - 입금 6건 생성');
+    }
+
+    /**
+     * 채권추심 데이터 생성
+     */
+    private function seedBadDebts(): void
+    {
+        // 먼저 테스트 거래처 생성
+        $clients = $this->ensureTestClients();
+
+        $badDebts = [
+            // 추심중
+            ['client_idx' => 0, 'amount' => 5000000, 'status' => BadDebt::STATUS_COLLECTING, 'days' => 45],
+            ['client_idx' => 1, 'amount' => 3000000, 'status' => BadDebt::STATUS_COLLECTING, 'days' => 60],
+            // 법적조치
+            ['client_idx' => 2, 'amount' => 8000000, 'status' => BadDebt::STATUS_LEGAL_ACTION, 'days' => 120],
+            // 회수완료 (올해)
+            ['client_idx' => 3, 'amount' => 2000000, 'status' => BadDebt::STATUS_RECOVERED, 'days' => 30, 'closed' => true],
+            ['client_idx' => 4, 'amount' => 1500000, 'status' => BadDebt::STATUS_RECOVERED, 'days' => 45, 'closed' => true],
+            // 대손처리
+            ['client_idx' => 5, 'amount' => 10000000, 'status' => BadDebt::STATUS_BAD_DEBT, 'days' => 365, 'closed' => true],
+        ];
+
+        foreach ($badDebts as $debt) {
+            $occurredAt = Carbon::today()->subDays($debt['days']);
+
+            BadDebt::create([
+                'tenant_id' => $this->tenantId,
+                'client_id' => $clients[$debt['client_idx']]->id ?? null,
+                'debt_amount' => $debt['amount'],
+                'status' => $debt['status'],
+                'overdue_days' => $debt['days'],
+                'assigned_user_id' => $this->userId,
+                'occurred_at' => $occurredAt,
+                'closed_at' => isset($debt['closed']) ? Carbon::today() : null,
+                'is_active' => ! isset($debt['closed']),
+                'created_by' => $this->userId,
+            ]);
+        }
+
+        $this->command->info('  - 채권추심 6건 생성');
+    }
+
+    /**
+     * 테스트 거래처 생성
+     */
+    private function ensureTestClients(): array
+    {
+        $clientNames = [
+            '(주)문제거래처A',
+            '(주)문제거래처B',
+            '(주)문제거래처C',
+            '(주)정상거래처D',
+            '(주)정상거래처E',
+            '(주)대손거래처F',
+        ];
+
+        $clients = [];
+
+        foreach ($clientNames as $i => $name) {
+            $clients[] = Client::firstOrCreate(
+                ['tenant_id' => $this->tenantId, 'client_code' => 'T'.$this->tenantId.'-'.str_pad($i + 1, 3, '0', STR_PAD_LEFT)],
+                [
+                    'name' => $name,
+                    'is_active' => true,
+                    'client_type' => 'company',
+                ]
+            );
+        }
+
+        return $clients;
+    }
+
+    /**
+     * 거래처 미수금/여신한도 업데이트
+     */
+    private function updateClientBalances(): void
+    {
+        // 기존 거래처 중 일부에 미수금/여신한도 설정
+        $clients = Client::where('tenant_id', $this->tenantId)
+            ->where('is_active', true)
+            ->limit(5)
+            ->get();
+
+        $balances = [
+            ['outstanding' => 15000000, 'limit' => 10000000],  // 한도 초과
+            ['outstanding' => 8000000, 'limit' => 10000000],   // 정상
+            ['outstanding' => 12000000, 'limit' => 10000000],  // 한도 초과
+            ['outstanding' => 5000000, 'limit' => 20000000],   // 정상
+            ['outstanding' => 25000000, 'limit' => 20000000],  // 한도 초과
+        ];
+
+        foreach ($clients as $i => $client) {
+            if (isset($balances[$i])) {
+                $client->update([
+                    'outstanding_balance' => $balances[$i]['outstanding'],
+                    'credit_limit' => $balances[$i]['limit'],
+                ]);
+            }
+        }
+
+        $this->command->info('  - 거래처 미수금/여신한도 업데이트 '.min(count($clients), 5).'건');
+    }
+}