diff --git a/apps/web-antd/src/api/bpm/comment/index.ts b/apps/web-antd/src/api/bpm/comment/index.ts
new file mode 100644
index 000000000..f00ef2800
--- /dev/null
+++ b/apps/web-antd/src/api/bpm/comment/index.ts
@@ -0,0 +1,40 @@
+import { requestClient } from '#/api/request';
+
+export namespace BpmCommentApi {
+  /** 流程评论 */
+  export interface Comment {
+    id: string;
+    taskId?: string;
+    task?: {
+      id: string;
+      name: string;
+      taskDefinitionKey: string;
+    };
+    processInstanceId: string;
+    type: string;
+    message: string;
+    createTime: string;
+    user?: {
+      id: number;
+      nickname: string;
+      avatar?: string;
+      deptName?: string;
+    };
+  }
+}
+
+/** 获得指定流程实例的评论列表 */
+export const getCommentListByProcessInstanceId = async (
+  processInstanceId: string,
+) => {
+  return await requestClient.get<BpmCommentApi.Comment[]>(
+    '/bpm/comment/list-by-process-instance-id',
+    { params: { processInstanceId } },
+  );
+};
+
+/** 创建流程评论 */
+export const createComment = async (taskId: string, message: string) => {
+  return await requestClient.post('/bpm/comment/create', { taskId, message });
+};
+
diff --git a/apps/web-antd/src/views/bpm/processInstance/detail/index.vue b/apps/web-antd/src/views/bpm/processInstance/detail/index.vue
index aa6488f4c..be639e88b 100644
--- a/apps/web-antd/src/views/bpm/processInstance/detail/index.vue
+++ b/apps/web-antd/src/views/bpm/processInstance/detail/index.vue
@@ -33,6 +33,7 @@ import { setConfAndFields2 } from '#/components/form-create';
 import { registerComponent } from '#/utils';
 
 import ProcessInstanceBpmnViewer from './modules/bpm-viewer.vue';
+import BpmProcessInstanceCommentList from './modules/comment-list.vue';
 import ProcessInstanceOperationButton from './modules/operation-button.vue';
 import ProcessPrint from './modules/process-print.vue';
 import ProcessInstanceSimpleViewer from './modules/simple-bpm-viewer.vue';
@@ -53,6 +54,7 @@ const processDefinition = ref<any>({}); // 流程定义
 const processModelView = ref<any>({}); // 流程模型视图
 const operationButtonRef = ref(); // 操作按钮组件 ref
 const activeTab = ref('form');
+const commentListRef = ref(); // 评论列表组件 ref
 const taskListRef = ref();
 const auditIconsMap: {
   [key: string]:
@@ -189,6 +191,8 @@ function setFieldPermission(field: string, permission: string) {
 const refresh = () => {
   // 重新获取详情
   getDetail();
+  // 重新获取评论
+  commentListRef.value?.getList();
 };
 
 const [PrintModal, printModalApi] = useVbenModal({
@@ -209,6 +213,10 @@ watch(
       // 如果切换到流转记录标签，刷新任务列表
       await nextTick();
       taskListRef.value?.refresh();
+    } else if (newVal === 'comment') {
+      // 如果切换到流程评论标签，刷新评论列表
+      await nextTick();
+      commentListRef.value?.getList();
     }
   },
 );
@@ -356,9 +364,12 @@ onMounted(async () => {
                 :id="id"
               />
             </TabPane>
-            <!-- TODO 待开发 -->
-            <TabPane tab="流转评论" key="comment" v-if="false" class="pr-3">
-              <div class="h-full">待开发</div>
+            <TabPane tab="流程评论" key="comment" class="pr-3">
+              <BpmProcessInstanceCommentList
+                ref="commentListRef"
+                :loading="processInstanceLoading"
+                :id="id"
+              />
             </TabPane>
           </Tabs>
         </div>
diff --git a/apps/web-antd/src/views/bpm/processInstance/detail/modules/comment-list.vue b/apps/web-antd/src/views/bpm/processInstance/detail/modules/comment-list.vue
new file mode 100644
index 000000000..568770323
--- /dev/null
+++ b/apps/web-antd/src/views/bpm/processInstance/detail/modules/comment-list.vue
@@ -0,0 +1,144 @@
+<script lang="ts" setup>
+import type { BpmCommentApi } from '#/api/bpm/comment';
+
+import { ref, watch } from 'vue';
+
+import { DICT_TYPE } from '@vben/constants';
+import { getDictObj } from '@vben/hooks';
+import { IconifyIcon } from '@vben/icons';
+import { formatDateTime } from '@vben/utils';
+
+import { Avatar, Empty } from 'ant-design-vue';
+
+import { getCommentListByProcessInstanceId } from '#/api/bpm/comment';
+import DictTag from '#/components/dict-tag/dict-tag.vue';
+
+defineOptions({ name: 'BpmProcessInstanceCommentList' });
+
+const props = withDefaults(
+  defineProps<{
+    id?: string;
+    loading?: boolean;
+  }>(),
+  {
+    loading: false,
+  },
+);
+
+const commentLoading = ref(false); // 评论列表的加载中
+const comments = ref<BpmCommentApi.Comment[]>([]); // 评论列表
+
+const commentColorMap: Record<string, string> = {
+  danger: '#ff4d4f',
+  default: '#909399',
+  error: '#ff4d4f',
+  info: '#909399',
+  primary: '#1677ff',
+  success: '#52c41a',
+  warning: '#faad14',
+}; // 评论类型颜色映射
+
+/** 获得评论类型简称 */
+function getCommentText(type: string) {
+  return (getDictObj(DICT_TYPE.BPM_COMMENT_TYPE, type)?.label || '评论').slice(
+    0,
+    1,
+  );
+}
+
+/** 获得评论类型颜色 */
+function getCommentColor(type: string) {
+  const dict = getDictObj(DICT_TYPE.BPM_COMMENT_TYPE, type);
+  return (
+    dict?.cssClass ||
+    commentColorMap[dict?.colorType || 'primary'] ||
+    commentColorMap.primary
+  );
+}
+
+/** 查询评论列表 */
+async function getList() {
+  if (!props.id) {
+    comments.value = [];
+    return;
+  }
+  commentLoading.value = true;
+  try {
+    comments.value = await getCommentListByProcessInstanceId(props.id);
+  } finally {
+    commentLoading.value = false;
+  }
+}
+
+watch(
+  () => props.id,
+  () => getList(),
+  { immediate: true },
+);
+
+defineExpose({ getList });
+</script>
+
+<template>
+  <div
+    v-loading="props.loading || commentLoading"
+    class="min-h-full px-7 py-6"
+  >
+    <div class="flex items-center gap-3 border-b pb-4">
+      <div class="text-lg font-bold text-gray-900 dark:text-gray-100">
+        流程评论
+      </div>
+      <div class="text-sm text-gray-500">共 {{ comments.length }} 条</div>
+    </div>
+    <Empty v-if="comments.length === 0" description="暂无评论" />
+    <div v-else class="mt-6 pl-2">
+      <div
+        v-for="comment in comments"
+        :key="comment.id"
+        class="group relative flex gap-4 pb-7 last:pb-0"
+      >
+        <div
+          class="absolute bottom-0 left-4 top-8 w-px bg-gray-200 group-last:hidden"
+        ></div>
+        <div
+          class="z-10 flex size-8 shrink-0 items-center justify-center rounded-full border-2 border-white text-sm font-bold text-white shadow"
+          :style="{ backgroundColor: getCommentColor(comment.type) }"
+        >
+          {{ getCommentText(comment.type) }}
+        </div>
+        <div class="min-w-0 flex-1">
+          <div class="flex min-h-8 items-center gap-2">
+            <div class="flex shrink-0 items-center gap-2 font-bold">
+              <Avatar v-if="comment.user?.avatar" :size="28" :src="comment.user.avatar" />
+              <Avatar v-else :size="28">
+                {{ comment.user?.nickname?.slice(0, 1) || '?' }}
+              </Avatar>
+              <span>{{ comment.user?.nickname || '系统' }}</span>
+            </div>
+            <DictTag :type="DICT_TYPE.BPM_COMMENT_TYPE" :value="comment.type" />
+            <div
+              v-if="comment.task?.name"
+              class="inline-flex h-6 min-w-0 max-w-lg items-center gap-1.5 rounded-md border border-blue-200 bg-blue-50 px-2 text-sm text-gray-700 dark:border-blue-900 dark:bg-blue-950 dark:text-gray-200"
+            >
+              <span class="inline-flex shrink-0 items-center gap-1 font-medium text-blue-500">
+                <IconifyIcon icon="lucide:git-branch" />
+                任务
+              </span>
+              <span class="truncate font-medium text-gray-900 dark:text-gray-100">
+                {{ comment.task.name }}
+              </span>
+            </div>
+            <span class="ml-auto shrink-0 text-sm text-gray-500">
+              {{ formatDateTime(comment.createTime) }}
+            </span>
+          </div>
+          <div
+            class="mt-2 whitespace-pre-wrap break-words rounded-md bg-gray-50 px-3.5 py-3 leading-6 text-gray-700 dark:bg-gray-900 dark:text-gray-200"
+          >
+            {{ comment.message }}
+          </div>
+        </div>
+      </div>
+    </div>
+  </div>
+</template>
diff --git a/apps/web-antd/src/views/bpm/processInstance/detail/modules/operation-button.vue b/apps/web-antd/src/views/bpm/processInstance/detail/modules/operation-button.vue
index 9e0628b62..99595240a 100644
--- a/apps/web-antd/src/views/bpm/processInstance/detail/modules/operation-button.vue
+++ b/apps/web-antd/src/views/bpm/processInstance/detail/modules/operation-button.vue
@@ -44,6 +44,7 @@ import {
   cancelProcessInstanceByStartUser,
   getNextApprovalNodes,
 } from '#/api/bpm/processInstance';
+import { createComment } from '#/api/bpm/comment';
 import {
   approveTask,
   copyTask,
@@ -91,6 +92,7 @@ const popOverVisible: any = ref({
   addSign: false,
   return: false,
   copy: false,
+  comment: false,
   cancel: false,
   deleteSign: false,
 }); // 气泡卡是否展示
@@ -187,6 +189,14 @@ const copyFormRule: Record<string, Rule[]> = reactive({
   ],
 });
 
+const commentFormRef = ref<FormInstance>(); // 评论表单
+const commentForm = reactive({
+  message: '',
+});
+const commentFormRule: Record<string, Rule[]> = reactive({
+  message: [{ required: true, message: '评论内容不能为空', trigger: 'blur' }],
+});
+
 const transferFormRef = ref<FormInstance>(); // 转办表单
 const transferForm = reactive({
   assigneeUserId: undefined,
@@ -503,6 +513,30 @@ async function handleCopy() {
   }
 }
 
+/** 处理评论 */
+async function handleComment() {
+  formLoading.value = true;
+  try {
+    // 1. 校验表单
+    if (!commentFormRef.value) return;
+    await commentFormRef.value.validate();
+    const content = commentForm.message.trim();
+    if (!content) {
+      message.warning('评论内容不能为空');
+      return;
+    }
+    // 2. 提交评论
+    await createComment(runningTask.value.id, content);
+    commentFormRef.value.resetFields();
+    popOverVisible.value.comment = false;
+    message.success('评论成功');
+    // 3. 加载最新数据
+    reload();
+  } finally {
+    formLoading.value = false;
+  }
+}
+
 /** 处理转交 */
 async function handleTransfer() {
   formLoading.value = true;
@@ -1020,6 +1054,56 @@ defineExpose({ loadTodoTask });
         </template>
       </Popover>
 
+      <!-- 【评论】按钮 -->
+      <Popover
+        v-model:open="popOverVisible.comment"
+        placement="top"
+        :overlay-style="{ width: '400px' }"
+        trigger="click"
+        v-if="runningTask && isHandleTaskStatus()"
+      >
+        <Button ghost type="primary" @click="openPopover('comment')">
+          <IconifyIcon icon="lucide:message-circle" />
+          评论
+        </Button>
+        <template #content>
+          <div class="flex flex-1 flex-col px-5 pt-5" v-loading="formLoading">
+            <Form
+              layout="vertical"
+              class="mb-auto"
+              ref="commentFormRef"
+              :model="commentForm"
+              :rules="commentFormRule"
+              label-width="100px"
+            >
+              <FormItem label="评论内容" name="message">
+                <Textarea
+                  v-model:value="commentForm.message"
+                  placeholder="请输入评论内容"
+                  :rows="4"
+                  :maxlength="500"
+                  show-count
+                />
+              </FormItem>
+              <FormItem>
+                <Space>
+                  <Button
+                    :disabled="formLoading"
+                    type="primary"
+                    @click="handleComment"
+                  >
+                    提交
+                  </Button>
+                  <Button @click="closePopover('comment', commentFormRef)">
+                    取消
+                  </Button>
+                </Space>
+              </FormItem>
+            </Form>
+          </div>
+        </template>
+      </Popover>
+
       <!-- 【抄送】按钮 -->
       <Popover
         v-model:open="popOverVisible.copy"
diff --git a/apps/web-antdv-next/src/api/bpm/comment/index.ts b/apps/web-antdv-next/src/api/bpm/comment/index.ts
new file mode 100644
index 000000000..f00ef2800
--- /dev/null
+++ b/apps/web-antdv-next/src/api/bpm/comment/index.ts
@@ -0,0 +1,40 @@
+import { requestClient } from '#/api/request';
+
+export namespace BpmCommentApi {
+  /** 流程评论 */
+  export interface Comment {
+    id: string;
+    taskId?: string;
+    task?: {
+      id: string;
+      name: string;
+      taskDefinitionKey: string;
+    };
+    processInstanceId: string;
+    type: string;
+    message: string;
+    createTime: string;
+    user?: {
+      id: number;
+      nickname: string;
+      avatar?: string;
+      deptName?: string;
+    };
+  }
+}
+
+/** 获得指定流程实例的评论列表 */
+export const getCommentListByProcessInstanceId = async (
+  processInstanceId: string,
+) => {
+  return await requestClient.get<BpmCommentApi.Comment[]>(
+    '/bpm/comment/list-by-process-instance-id',
+    { params: { processInstanceId } },
+  );
+};
+
+/** 创建流程评论 */
+export const createComment = async (taskId: string, message: string) => {
+  return await requestClient.post('/bpm/comment/create', { taskId, message });
+};
+
diff --git a/apps/web-antdv-next/src/views/bpm/processInstance/detail/index.vue b/apps/web-antdv-next/src/views/bpm/processInstance/detail/index.vue
index 9df0dff13..04157c956 100644
--- a/apps/web-antdv-next/src/views/bpm/processInstance/detail/index.vue
+++ b/apps/web-antdv-next/src/views/bpm/processInstance/detail/index.vue
@@ -33,6 +33,7 @@ import { setConfAndFields2 } from '#/components/form-create';
 import { registerComponent } from '#/utils';
 
 import ProcessInstanceBpmnViewer from './modules/bpm-viewer.vue';
+import BpmProcessInstanceCommentList from './modules/comment-list.vue';
 import ProcessInstanceOperationButton from './modules/operation-button.vue';
 import ProcessPrint from './modules/process-print.vue';
 import ProcessInstanceSimpleViewer from './modules/simple-bpm-viewer.vue';
@@ -53,6 +54,7 @@ const processDefinition = ref<any>({}); // 流程定义
 const processModelView = ref<any>({}); // 流程模型视图
 const operationButtonRef = ref(); // 操作按钮组件 ref
 const activeTab = ref('form');
+const commentListRef = ref(); // 评论列表组件 ref
 const taskListRef = ref();
 const auditIconsMap: {
   [key: string]:
@@ -189,6 +191,8 @@ function setFieldPermission(field: string, permission: string) {
 const refresh = () => {
   // 重新获取详情
   getDetail();
+  // 重新获取评论
+  commentListRef.value?.getList();
 };
 
 const [PrintModal, printModalApi] = useVbenModal({
@@ -209,6 +213,10 @@ watch(
       // 如果切换到流转记录标签，刷新任务列表
       await nextTick();
       taskListRef.value?.refresh();
+    } else if (newVal === 'comment') {
+      // 如果切换到流程评论标签，刷新评论列表
+      await nextTick();
+      commentListRef.value?.getList();
     }
   },
 );
@@ -354,9 +362,12 @@ onMounted(async () => {
                 :id="id"
               />
             </TabPane>
-            <!-- TODO 待开发 -->
-            <TabPane tab="流转评论" key="comment" v-if="false" class="pr-3">
-              <div class="h-full">待开发</div>
+            <TabPane tab="流程评论" key="comment" class="pr-3">
+              <BpmProcessInstanceCommentList
+                ref="commentListRef"
+                :loading="processInstanceLoading"
+                :id="id"
+              />
             </TabPane>
           </Tabs>
         </div>
diff --git a/apps/web-antdv-next/src/views/bpm/processInstance/detail/modules/comment-list.vue b/apps/web-antdv-next/src/views/bpm/processInstance/detail/modules/comment-list.vue
new file mode 100644
index 000000000..213f599c5
--- /dev/null
+++ b/apps/web-antdv-next/src/views/bpm/processInstance/detail/modules/comment-list.vue
@@ -0,0 +1,144 @@
+<script lang="ts" setup>
+import type { BpmCommentApi } from '#/api/bpm/comment';
+
+import { ref, watch } from 'vue';
+
+import { DICT_TYPE } from '@vben/constants';
+import { getDictObj } from '@vben/hooks';
+import { IconifyIcon } from '@vben/icons';
+import { formatDateTime } from '@vben/utils';
+
+import { Avatar, Empty } from 'antdv-next';
+
+import { getCommentListByProcessInstanceId } from '#/api/bpm/comment';
+import DictTag from '#/components/dict-tag/dict-tag.vue';
+
+defineOptions({ name: 'BpmProcessInstanceCommentList' });
+
+const props = withDefaults(
+  defineProps<{
+    id?: string;
+    loading?: boolean;
+  }>(),
+  {
+    loading: false,
+  },
+);
+
+const commentLoading = ref(false); // 评论列表的加载中
+const comments = ref<BpmCommentApi.Comment[]>([]); // 评论列表
+
+const commentColorMap: Record<string, string> = {
+  danger: '#ff4d4f',
+  default: '#909399',
+  error: '#ff4d4f',
+  info: '#909399',
+  primary: '#1677ff',
+  success: '#52c41a',
+  warning: '#faad14',
+}; // 评论类型颜色映射
+
+/** 获得评论类型简称 */
+function getCommentText(type: string) {
+  return (getDictObj(DICT_TYPE.BPM_COMMENT_TYPE, type)?.label || '评论').slice(
+    0,
+    1,
+  );
+}
+
+/** 获得评论类型颜色 */
+function getCommentColor(type: string) {
+  const dict = getDictObj(DICT_TYPE.BPM_COMMENT_TYPE, type);
+  return (
+    dict?.cssClass ||
+    commentColorMap[dict?.colorType || 'primary'] ||
+    commentColorMap.primary
+  );
+}
+
+/** 查询评论列表 */
+async function getList() {
+  if (!props.id) {
+    comments.value = [];
+    return;
+  }
+  commentLoading.value = true;
+  try {
+    comments.value = await getCommentListByProcessInstanceId(props.id);
+  } finally {
+    commentLoading.value = false;
+  }
+}
+
+watch(
+  () => props.id,
+  () => getList(),
+  { immediate: true },
+);
+
+defineExpose({ getList });
+</script>
+
+<template>
+  <div
+    v-loading="props.loading || commentLoading"
+    class="min-h-full px-7 py-6"
+  >
+    <div class="flex items-center gap-3 border-b pb-4">
+      <div class="text-lg font-bold text-gray-900 dark:text-gray-100">
+        流程评论
+      </div>
+      <div class="text-sm text-gray-500">共 {{ comments.length }} 条</div>
+    </div>
+    <Empty v-if="comments.length === 0" description="暂无评论" />
+    <div v-else class="mt-6 pl-2">
+      <div
+        v-for="comment in comments"
+        :key="comment.id"
+        class="group relative flex gap-4 pb-7 last:pb-0"
+      >
+        <div
+          class="absolute bottom-0 left-4 top-8 w-px bg-gray-200 group-last:hidden"
+        ></div>
+        <div
+          class="z-10 flex size-8 shrink-0 items-center justify-center rounded-full border-2 border-white text-sm font-bold text-white shadow"
+          :style="{ backgroundColor: getCommentColor(comment.type) }"
+        >
+          {{ getCommentText(comment.type) }}
+        </div>
+        <div class="min-w-0 flex-1">
+          <div class="flex min-h-8 items-center gap-2">
+            <div class="flex shrink-0 items-center gap-2 font-bold">
+              <Avatar v-if="comment.user?.avatar" :size="28" :src="comment.user.avatar" />
+              <Avatar v-else :size="28">
+                {{ comment.user?.nickname?.slice(0, 1) || '?' }}
+              </Avatar>
+              <span>{{ comment.user?.nickname || '系统' }}</span>
+            </div>
+            <DictTag :type="DICT_TYPE.BPM_COMMENT_TYPE" :value="comment.type" />
+            <div
+              v-if="comment.task?.name"
+              class="inline-flex h-6 min-w-0 max-w-lg items-center gap-1.5 rounded-md border border-blue-200 bg-blue-50 px-2 text-sm text-gray-700 dark:border-blue-900 dark:bg-blue-950 dark:text-gray-200"
+            >
+              <span class="inline-flex shrink-0 items-center gap-1 font-medium text-blue-500">
+                <IconifyIcon icon="lucide:git-branch" />
+                任务
+              </span>
+              <span class="truncate font-medium text-gray-900 dark:text-gray-100">
+                {{ comment.task.name }}
+              </span>
+            </div>
+            <span class="ml-auto shrink-0 text-sm text-gray-500">
+              {{ formatDateTime(comment.createTime) }}
+            </span>
+          </div>
+          <div
+            class="mt-2 whitespace-pre-wrap break-words rounded-md bg-gray-50 px-3.5 py-3 leading-6 text-gray-700 dark:bg-gray-900 dark:text-gray-200"
+          >
+            {{ comment.message }}
+          </div>
+        </div>
+      </div>
+    </div>
+  </div>
+</template>
diff --git a/apps/web-antdv-next/src/views/bpm/processInstance/detail/modules/operation-button.vue b/apps/web-antdv-next/src/views/bpm/processInstance/detail/modules/operation-button.vue
index 947a09f2f..53d6836d1 100644
--- a/apps/web-antdv-next/src/views/bpm/processInstance/detail/modules/operation-button.vue
+++ b/apps/web-antdv-next/src/views/bpm/processInstance/detail/modules/operation-button.vue
@@ -42,6 +42,7 @@ import {
   cancelProcessInstanceByStartUser,
   getNextApprovalNodes,
 } from '#/api/bpm/processInstance';
+import { createComment } from '#/api/bpm/comment';
 import {
   approveTask,
   copyTask,
@@ -90,6 +91,7 @@ const popOverVisible: any = ref({
   addSign: false,
   return: false,
   copy: false,
+  comment: false,
   cancel: false,
   deleteSign: false,
 }); // 气泡卡是否展示
@@ -186,6 +188,14 @@ const copyFormRule: Record<string, Rule[]> = reactive({
   ],
 });
 
+const commentFormRef = ref<FormInstance>(); // 评论表单
+const commentForm = reactive({
+  message: '',
+});
+const commentFormRule: Record<string, Rule[]> = reactive({
+  message: [{ required: true, message: '评论内容不能为空', trigger: 'blur' }],
+});
+
 const transferFormRef = ref<FormInstance>(); // 转办表单
 const transferForm = reactive({
   assigneeUserId: undefined,
@@ -502,6 +512,30 @@ async function handleCopy() {
   }
 }
 
+/** 处理评论 */
+async function handleComment() {
+  formLoading.value = true;
+  try {
+    // 1. 校验表单
+    if (!commentFormRef.value) return;
+    await commentFormRef.value.validate();
+    const content = commentForm.message.trim();
+    if (!content) {
+      message.warning('评论内容不能为空');
+      return;
+    }
+    // 2. 提交评论
+    await createComment(runningTask.value.id, content);
+    commentFormRef.value.resetFields();
+    popOverVisible.value.comment = false;
+    message.success('评论成功');
+    // 3. 加载最新数据
+    reload();
+  } finally {
+    formLoading.value = false;
+  }
+}
+
 /** 处理转交 */
 async function handleTransfer() {
   formLoading.value = true;
@@ -1023,6 +1057,56 @@ defineExpose({ loadTodoTask });
         </template>
       </Popover>
 
+      <!-- 【评论】按钮 -->
+      <Popover
+        v-model:open="popOverVisible.comment"
+        placement="top"
+        :styles="{ root: { width: '400px' } }"
+        :trigger="['click']"
+        v-if="runningTask && isHandleTaskStatus()"
+      >
+        <Button ghost type="primary" @click="openPopover('comment')">
+          <IconifyIcon icon="lucide:message-circle" />
+          评论
+        </Button>
+        <template #content>
+          <div class="flex flex-1 flex-col px-5 pt-5" v-loading="formLoading">
+            <Form
+              layout="vertical"
+              class="mb-auto"
+              ref="commentFormRef"
+              :model="commentForm"
+              :rules="commentFormRule"
+              label-width="100px"
+            >
+              <FormItem label="评论内容" name="message">
+                <TextArea
+                  v-model:value="commentForm.message"
+                  placeholder="请输入评论内容"
+                  :rows="4"
+                  :maxlength="500"
+                  show-count
+                />
+              </FormItem>
+              <FormItem>
+                <Space>
+                  <Button
+                    :disabled="formLoading"
+                    type="primary"
+                    @click="handleComment"
+                  >
+                    提交
+                  </Button>
+                  <Button @click="closePopover('comment', commentFormRef)">
+                    取消
+                  </Button>
+                </Space>
+              </FormItem>
+            </Form>
+          </div>
+        </template>
+      </Popover>
+
       <!-- 【抄送】按钮 -->
       <Popover
         v-model:open="popOverVisible.copy"
diff --git a/apps/web-ele/src/api/bpm/comment/index.ts b/apps/web-ele/src/api/bpm/comment/index.ts
new file mode 100644
index 000000000..f00ef2800
--- /dev/null
+++ b/apps/web-ele/src/api/bpm/comment/index.ts
@@ -0,0 +1,40 @@
+import { requestClient } from '#/api/request';
+
+export namespace BpmCommentApi {
+  /** 流程评论 */
+  export interface Comment {
+    id: string;
+    taskId?: string;
+    task?: {
+      id: string;
+      name: string;
+      taskDefinitionKey: string;
+    };
+    processInstanceId: string;
+    type: string;
+    message: string;
+    createTime: string;
+    user?: {
+      id: number;
+      nickname: string;
+      avatar?: string;
+      deptName?: string;
+    };
+  }
+}
+
+/** 获得指定流程实例的评论列表 */
+export const getCommentListByProcessInstanceId = async (
+  processInstanceId: string,
+) => {
+  return await requestClient.get<BpmCommentApi.Comment[]>(
+    '/bpm/comment/list-by-process-instance-id',
+    { params: { processInstanceId } },
+  );
+};
+
+/** 创建流程评论 */
+export const createComment = async (taskId: string, message: string) => {
+  return await requestClient.post('/bpm/comment/create', { taskId, message });
+};
+
diff --git a/apps/web-ele/src/views/bpm/processInstance/detail/index.vue b/apps/web-ele/src/views/bpm/processInstance/detail/index.vue
index d5f1dcd81..c4702b2c7 100644
--- a/apps/web-ele/src/views/bpm/processInstance/detail/index.vue
+++ b/apps/web-ele/src/views/bpm/processInstance/detail/index.vue
@@ -41,6 +41,7 @@ import { setConfAndFields2 } from '#/components/form-create';
 import { registerComponent } from '#/utils';
 
 import ProcessInstanceBpmnViewer from './modules/bpm-viewer.vue';
+import BpmProcessInstanceCommentList from './modules/comment-list.vue';
 import ProcessInstanceOperationButton from './modules/operation-button.vue';
 import ProcessPrint from './modules/process-print.vue';
 import ProcessInstanceSimpleViewer from './modules/simple-bpm-viewer.vue';
@@ -61,6 +62,7 @@ const processDefinition = ref<any>({}); // 流程定义
 const processModelView = ref<any>({}); // 流程模型视图
 const operationButtonRef = ref(); // 操作按钮组件 ref
 const activeTab = ref('form');
+const commentListRef = ref(); // 评论列表组件 ref
 const taskListRef = ref();
 const auditIconsMap: {
   [key: string]:
@@ -197,6 +199,8 @@ function setFieldPermission(field: string, permission: string) {
 const refresh = () => {
   // 重新获取详情
   getDetail();
+  // 重新获取评论
+  commentListRef.value?.getList();
 };
 
 const [PrintModal, printModalApi] = useVbenModal({
@@ -217,6 +221,10 @@ watch(
       // 如果切换到流转记录标签，刷新任务列表
       await nextTick();
       taskListRef.value?.refresh();
+    } else if (newVal === 'comment') {
+      // 如果切换到流程评论标签，刷新评论列表
+      await nextTick();
+      commentListRef.value?.getList();
     }
   },
 );
@@ -373,14 +381,12 @@ onMounted(async () => {
                 :id="id"
               />
             </ElTabPane>
-            <!-- TODO 待开发 -->
-            <ElTabPane
-              label="流转评论"
-              name="comment"
-              v-if="false"
-              class="pr-3"
-            >
-              <div>待开发</div>
+            <ElTabPane label="流程评论" name="comment" class="pr-3">
+              <BpmProcessInstanceCommentList
+                ref="commentListRef"
+                :loading="processInstanceLoading"
+                :id="id"
+              />
             </ElTabPane>
           </ElTabs>
         </div>
diff --git a/apps/web-ele/src/views/bpm/processInstance/detail/modules/comment-list.vue b/apps/web-ele/src/views/bpm/processInstance/detail/modules/comment-list.vue
new file mode 100644
index 000000000..f202f5559
--- /dev/null
+++ b/apps/web-ele/src/views/bpm/processInstance/detail/modules/comment-list.vue
@@ -0,0 +1,144 @@
+<script lang="ts" setup>
+import type { BpmCommentApi } from '#/api/bpm/comment';
+
+import { ref, watch } from 'vue';
+
+import { DICT_TYPE } from '@vben/constants';
+import { getDictObj } from '@vben/hooks';
+import { IconifyIcon } from '@vben/icons';
+import { formatDateTime } from '@vben/utils';
+
+import { ElAvatar, ElEmpty } from 'element-plus';
+
+import { getCommentListByProcessInstanceId } from '#/api/bpm/comment';
+import DictTag from '#/components/dict-tag/dict-tag.vue';
+
+defineOptions({ name: 'BpmProcessInstanceCommentList' });
+
+const props = withDefaults(
+  defineProps<{
+    id?: string;
+    loading?: boolean;
+  }>(),
+  {
+    loading: false,
+  },
+);
+
+const commentLoading = ref(false); // 评论列表的加载中
+const comments = ref<BpmCommentApi.Comment[]>([]); // 评论列表
+
+const commentColorMap: Record<string, string> = {
+  danger: 'var(--el-color-danger)',
+  default: 'var(--el-color-info)',
+  error: 'var(--el-color-danger)',
+  info: 'var(--el-color-info)',
+  primary: 'var(--el-color-primary)',
+  success: 'var(--el-color-success)',
+  warning: 'var(--el-color-warning)',
+}; // 评论类型颜色映射
+
+/** 获得评论类型简称 */
+function getCommentText(type: string) {
+  return (getDictObj(DICT_TYPE.BPM_COMMENT_TYPE, type)?.label || '评论').slice(
+    0,
+    1,
+  );
+}
+
+/** 获得评论类型颜色 */
+function getCommentColor(type: string) {
+  const dict = getDictObj(DICT_TYPE.BPM_COMMENT_TYPE, type);
+  return (
+    dict?.cssClass ||
+    commentColorMap[dict?.colorType || 'primary'] ||
+    commentColorMap.primary
+  );
+}
+
+/** 查询评论列表 */
+async function getList() {
+  if (!props.id) {
+    comments.value = [];
+    return;
+  }
+  commentLoading.value = true;
+  try {
+    comments.value = await getCommentListByProcessInstanceId(props.id);
+  } finally {
+    commentLoading.value = false;
+  }
+}
+
+watch(
+  () => props.id,
+  () => getList(),
+  { immediate: true },
+);
+
+defineExpose({ getList });
+</script>
+
+<template>
+  <div
+    v-loading="props.loading || commentLoading"
+    class="min-h-full px-7 py-6"
+  >
+    <div class="flex items-center gap-3 border-b pb-4">
+      <div class="text-lg font-bold text-gray-900 dark:text-gray-100">
+        流程评论
+      </div>
+      <div class="text-sm text-gray-500">共 {{ comments.length }} 条</div>
+    </div>
+    <ElEmpty v-if="comments.length === 0" description="暂无评论" />
+    <div v-else class="mt-6 pl-2">
+      <div
+        v-for="comment in comments"
+        :key="comment.id"
+        class="group relative flex gap-4 pb-7 last:pb-0"
+      >
+        <div
+          class="absolute bottom-0 left-4 top-8 w-px bg-gray-200 group-last:hidden"
+        ></div>
+        <div
+          class="z-10 flex size-8 shrink-0 items-center justify-center rounded-full border-2 border-white text-sm font-bold text-white shadow"
+          :style="{ backgroundColor: getCommentColor(comment.type) }"
+        >
+          {{ getCommentText(comment.type) }}
+        </div>
+        <div class="min-w-0 flex-1">
+          <div class="flex min-h-8 items-center gap-2">
+            <div class="flex shrink-0 items-center gap-2 font-bold">
+              <ElAvatar v-if="comment.user?.avatar" :size="28" :src="comment.user.avatar" />
+              <ElAvatar v-else :size="28">
+                {{ comment.user?.nickname?.slice(0, 1) || '?' }}
+              </ElAvatar>
+              <span>{{ comment.user?.nickname || '系统' }}</span>
+            </div>
+            <DictTag :type="DICT_TYPE.BPM_COMMENT_TYPE" :value="comment.type" />
+            <div
+              v-if="comment.task?.name"
+              class="inline-flex h-6 min-w-0 max-w-lg items-center gap-1.5 rounded-md border border-blue-200 bg-blue-50 px-2 text-sm text-gray-700 dark:border-blue-900 dark:bg-blue-950 dark:text-gray-200"
+            >
+              <span class="inline-flex shrink-0 items-center gap-1 font-medium text-blue-500">
+                <IconifyIcon icon="lucide:git-branch" />
+                任务
+              </span>
+              <span class="truncate font-medium text-gray-900 dark:text-gray-100">
+                {{ comment.task.name }}
+              </span>
+            </div>
+            <span class="ml-auto shrink-0 text-sm text-gray-500">
+              {{ formatDateTime(comment.createTime) }}
+            </span>
+          </div>
+          <div
+            class="mt-2 whitespace-pre-wrap break-words rounded-md bg-gray-50 px-3.5 py-3 leading-6 text-gray-700 dark:bg-gray-900 dark:text-gray-200"
+          >
+            {{ comment.message }}
+          </div>
+        </div>
+      </div>
+    </div>
+  </div>
+</template>
diff --git a/apps/web-ele/src/views/bpm/processInstance/detail/modules/operation-button.vue b/apps/web-ele/src/views/bpm/processInstance/detail/modules/operation-button.vue
index 9d5c839d2..321587a62 100644
--- a/apps/web-ele/src/views/bpm/processInstance/detail/modules/operation-button.vue
+++ b/apps/web-ele/src/views/bpm/processInstance/detail/modules/operation-button.vue
@@ -44,6 +44,7 @@ import {
   cancelProcessInstanceByStartUser,
   getNextApprovalNodes,
 } from '#/api/bpm/processInstance';
+import { createComment } from '#/api/bpm/comment';
 import {
   approveTask,
   copyTask,
@@ -91,6 +92,7 @@ const popOverVisible: any = ref({
   addSign: false,
   return: false,
   copy: false,
+  comment: false,
   cancel: false,
   deleteSign: false,
 }); // 气泡卡是否展示
@@ -192,6 +194,14 @@ const copyFormRule: FormRules = reactive({
   ],
 });
 
+const commentFormRef = ref<FormInstance>(); // 评论表单
+const commentForm = reactive({
+  message: '',
+});
+const commentFormRule: FormRules = reactive({
+  message: [{ required: true, message: '评论内容不能为空', trigger: 'blur' }],
+});
+
 const transferFormRef = ref<FormInstance>(); // 转办表单
 const transferForm = reactive({
   assigneeUserId: undefined,
@@ -513,6 +523,30 @@ async function handleCopy() {
   }
 }
 
+/** 处理评论 */
+async function handleComment() {
+  formLoading.value = true;
+  try {
+    // 1. 校验表单
+    if (!commentFormRef.value) return;
+    await commentFormRef.value.validate();
+    const content = commentForm.message.trim();
+    if (!content) {
+      ElMessage.warning('评论内容不能为空');
+      return;
+    }
+    // 2. 提交评论
+    await createComment(runningTask.value.id, content);
+    commentFormRef.value.resetFields();
+    popOverVisible.value.comment = false;
+    ElMessage.success('评论成功');
+    // 3. 加载最新数据
+    reload();
+  } finally {
+    formLoading.value = false;
+  }
+}
+
 /** 处理转交 */
 async function handleTransfer() {
   formLoading.value = true;
@@ -1026,6 +1060,57 @@ defineExpose({ loadTodoTask });
         </div>
       </ElPopover>
 
+      <!-- 【评论】按钮 -->
+      <ElPopover
+        :visible="popOverVisible.comment"
+        placement="top"
+        :popper-style="{ width: '400px' }"
+        trigger="click"
+        v-if="runningTask && isHandleTaskStatus()"
+      >
+        <template #reference>
+          <ElButton plain type="primary" @click="openPopover('comment')">
+            <IconifyIcon icon="lucide:message-circle" />
+            <span class="ml-1">评论</span>
+          </ElButton>
+        </template>
+        <div class="flex flex-1 flex-col px-5 pt-5" v-loading="formLoading">
+          <ElForm
+            label-position="top"
+            class="mb-auto"
+            ref="commentFormRef"
+            :model="commentForm"
+            :rules="commentFormRule"
+            label-width="100px"
+          >
+            <ElFormItem label="评论内容" prop="message">
+              <ElInput
+                type="textarea"
+                v-model="commentForm.message"
+                placeholder="请输入评论内容"
+                :rows="4"
+                maxlength="500"
+                show-word-limit
+              />
+            </ElFormItem>
+            <ElFormItem>
+              <ElSpace>
+                <ElButton
+                  :disabled="formLoading"
+                  type="primary"
+                  @click="handleComment"
+                >
+                  提交
+                </ElButton>
+                <ElButton @click="closePopover('comment', commentFormRef)">
+                  取消
+                </ElButton>
+              </ElSpace>
+            </ElFormItem>
+          </ElForm>
+        </div>
+      </ElPopover>
+
       <!-- 【抄送】按钮 -->
       <ElPopover
         :visible="popOverVisible.copy"
diff --git a/packages/constants/src/dict-enum.ts b/packages/constants/src/dict-enum.ts
index 73e0095e3..8433b6cd2 100644
--- a/packages/constants/src/dict-enum.ts
+++ b/packages/constants/src/dict-enum.ts
@@ -47,6 +47,7 @@ const BPM_DICT = {
   BPM_PROCESS_INSTANCE_STATUS: 'bpm_process_instance_status', // BPM 流程实例状态
   BPM_PROCESS_LISTENER_TYPE: 'bpm_process_listener_type', // BPM 流程监听器类型
   BPM_PROCESS_LISTENER_VALUE_TYPE: 'bpm_process_listener_value_type', // BPM 流程监听器值类型
+  BPM_COMMENT_TYPE: 'bpm_comment_type', // BPM 评论类型
   BPM_TASK_CANDIDATE_STRATEGY: 'bpm_task_candidate_strategy', // BPM 任务候选人策略
   BPM_TASK_STATUS: 'bpm_task_status', // BPM 任务状态
 } as const;