diff --git a/src/api/adminApi.js b/src/api/adminApi.js
index 2bf5c05..210277b 100644
--- a/src/api/adminApi.js
+++ b/src/api/adminApi.js
@@ -30,6 +30,23 @@ export const adminApi = {
     return http.put('/admin/board-setting', { tagCategoryId })
   },
 
+  // 기본(디폴트) 분류 관리 (관리자) — 사용자가 '기본 분류 불러오기'로 가져감
+  defaultCategories() {
+    return http.get('/admin/default-categories')
+  },
+  createDefaultCategory(payload) {
+    return http.post('/admin/default-categories', payload)
+  },
+  updateDefaultCategory(id, payload) {
+    return http.put(`/admin/default-categories/${id}`, payload)
+  },
+  removeDefaultCategory(id) {
+    return http.delete(`/admin/default-categories/${id}`)
+  },
+  reorderDefaultCategories(type, ids) {
+    return http.put('/admin/default-categories/reorder', { type, ids })
+  },
+
   // 앱 설정 (관리자)
   getSignupSetting() {
     return http.get('/admin/signup-setting')
diff --git a/src/components/layout/AppSidebar.vue b/src/components/layout/AppSidebar.vue
index 3effd87..42c0b56 100644
--- a/src/components/layout/AppSidebar.vue
+++ b/src/components/layout/AppSidebar.vue
@@ -40,6 +40,7 @@ const ui = useUiStore()
         <hr class="menu-divider" />
         <RouterLink to="/users" class="menu-item">회원 관리</RouterLink>
         <RouterLink to="/admin/tags" class="menu-item">태그 관리(관리자)</RouterLink>
+        <RouterLink to="/admin/default-categories" class="menu-item">기본 분류 설정</RouterLink>
       </template>
     </nav>
   </aside>
diff --git a/src/router/index.js b/src/router/index.js
index 78810c0..eec1fa2 100644
--- a/src/router/index.js
+++ b/src/router/index.js
@@ -54,6 +54,12 @@ const router = createRouter({
       component: () => import('../views/admin/TagAdminView.vue'),
       meta: { requiresAuth: true, requiresAdmin: true },
     },
+    {
+      path: '/admin/default-categories',
+      name: 'admin-default-categories',
+      component: () => import('../views/admin/DefaultCategoryView.vue'),
+      meta: { requiresAuth: true, requiresAdmin: true },
+    },
     {
       // 구 가계부 대시보드 → 내역으로 (대시보드 정보는 홈/통계로 이전)
       path: '/account',
diff --git a/src/views/account/CategoryView.vue b/src/views/account/CategoryView.vue
index d7dd893..e96af66 100644
--- a/src/views/account/CategoryView.vue
+++ b/src/views/account/CategoryView.vue
@@ -157,8 +157,8 @@ function removeCategory(c) {
   })
 }
 
-function importExisting() {
-  askConfirm('기존 분류 불러오기', '기존 내역에서 사용한 분류들을 목록으로 가져올까요?', async () => {
+function importDefaults() {
+  askConfirm('기본 분류 불러오기', '관리자가 설정한 기본 분류를 내 분류로 가져올까요?\n같은 이름은 건너뜁니다.', async () => {
     error.value = null
     try {
       categories.value = await accountApi.importCategories()
@@ -187,7 +187,7 @@ onBeforeUnmount(destroySortables)
     <header class="head">
       <h1>분류 관리</h1>
       <div class="head-actions">
-        <button type="button" class="text-btn" @click="importExisting">기존 분류 불러오기</button>
+        <button type="button" class="text-btn" @click="importDefaults">기본 분류 불러오기</button>
         <IconBtn icon="back" title="가계부로" @click="router.push('/account')" />
       </div>
     </header>
diff --git a/src/views/admin/DefaultCategoryView.vue b/src/views/admin/DefaultCategoryView.vue
new file mode 100644
index 0000000..cef1699
--- /dev/null
+++ b/src/views/admin/DefaultCategoryView.vue
@@ -0,0 +1,356 @@
+<script setup>
+import { computed, onBeforeUnmount, onMounted, ref, watch, nextTick } from 'vue'
+import { useRouter } from 'vue-router'
+import Sortable from 'sortablejs'
+import { adminApi } from '@/api/adminApi'
+import { useDialog } from '@/composables/dialog'
+import IconBtn from '@/components/ui/IconBtn.vue'
+
+const router = useRouter()
+const dialog = useDialog()
+
+const categories = ref([])
+const rows = ref([]) // 현재 탭(activeType)의 분류 — 드래그 정렬 대상
+const loading = ref(false)
+const error = ref(null)
+const activeType = ref('EXPENSE') // EXPENSE / INCOME
+const newName = ref('')
+const newParent = ref('') // 추가 시 대분류('' = 대분류로 추가)
+
+function showError(e, fallback) {
+  error.value = e.response?.data?.message || fallback
+}
+
+function syncRows() {
+  rows.value = categories.value.filter((c) => c.type === activeType.value)
+}
+watch([categories, activeType], syncRows, { immediate: true })
+
+const majors = computed(() => rows.value.filter((c) => c.parentId == null))
+const tree = computed(() =>
+  majors.value.map((m) => ({ major: m, children: rows.value.filter((c) => c.parentId === m.id) })),
+)
+
+async function load() {
+  loading.value = true
+  error.value = null
+  try {
+    categories.value = await adminApi.defaultCategories()
+  } catch (e) {
+    error.value = e.response?.data?.message || '불러오지 못했습니다.'
+  } finally {
+    loading.value = false
+  }
+}
+async function reload() {
+  await load()
+  await nextTick()
+  initSortable()
+}
+
+// ===== 계층 드래그 정렬 (대분류 블록 / 대분류 내 소분류) =====
+const majorListEl = ref(null)
+let sortables = []
+function destroySortables() {
+  sortables.forEach((s) => s.destroy())
+  sortables = []
+}
+function initSortable() {
+  destroySortables()
+  if (!majorListEl.value) return
+  sortables.push(
+    Sortable.create(majorListEl.value, {
+      handle: '.major-handle',
+      draggable: '.major-block',
+      animation: 150,
+      onEnd: () => {
+        const ids = [...majorListEl.value.querySelectorAll(':scope > .major-block')].map((li) => Number(li.dataset.id))
+        persistOrder(ids)
+      },
+    }),
+  )
+  majorListEl.value.querySelectorAll('.sub-list').forEach((ul) => {
+    sortables.push(
+      Sortable.create(ul, {
+        handle: '.sub-handle',
+        draggable: '.sub-item',
+        group: 'sub-' + ul.dataset.parent,
+        animation: 150,
+        onEnd: () => {
+          const ids = [...ul.querySelectorAll(':scope > .sub-item')].map((li) => Number(li.dataset.id))
+          if (ids.length) persistOrder(ids)
+        },
+      }),
+    )
+  })
+}
+function reorderLocal(ids) {
+  const idSet = new Set(ids)
+  const moved = ids.map((id) => categories.value.find((c) => c.id === id)).filter(Boolean)
+  let k = 0
+  categories.value = categories.value.map((c) => (idSet.has(c.id) ? moved[k++] : c))
+  syncRows()
+}
+async function persistOrder(ids) {
+  reorderLocal(ids)
+  try {
+    await adminApi.reorderDefaultCategories(activeType.value, ids)
+  } catch (e) {
+    showError(e, '순서 저장에 실패했습니다.')
+  }
+  await reload()
+}
+
+async function addCategory() {
+  const name = newName.value.trim()
+  if (!name) return
+  error.value = null
+  try {
+    await adminApi.createDefaultCategory({ type: activeType.value, name, parentId: newParent.value || null })
+    newName.value = ''
+    await reload()
+  } catch (e) {
+    showError(e, '추가에 실패했습니다.')
+  }
+}
+
+async function saveCategory(c) {
+  const name = (c.name || '').trim()
+  if (!name) return
+  error.value = null
+  try {
+    await adminApi.updateDefaultCategory(c.id, { type: c.type, name, parentId: c.parentId || null })
+    await reload()
+  } catch (e) {
+    showError(e, '수정에 실패했습니다.')
+  }
+}
+
+async function removeCategory(c) {
+  if (!(await dialog.confirm(`'${c.name}' 기본 분류를 삭제할까요?`, { title: '기본 분류 삭제', danger: true }))) return
+  error.value = null
+  try {
+    await adminApi.removeDefaultCategory(c.id)
+    await reload()
+  } catch (e) {
+    showError(e, '삭제에 실패했습니다.')
+  }
+}
+
+watch(activeType, async () => {
+  await nextTick()
+  initSortable()
+})
+
+onMounted(async () => {
+  await reload()
+})
+onBeforeUnmount(destroySortables)
+</script>
+
+<template>
+  <section class="cat">
+    <header class="head">
+      <h1>기본 분류 관리</h1>
+      <div class="head-actions">
+        <IconBtn icon="back" title="뒤로" @click="router.back()" />
+      </div>
+    </header>
+    <p class="hint">
+      전체 사용자 공용 <b>기본 분류</b> 템플릿입니다. 사용자가 분류 관리에서 <b>‘기본 분류 불러오기’</b>로 자기 분류에 복사해 씁니다.
+      <b>대분류 아래 소분류</b>로 묶을 수 있습니다(2단계).
+    </p>
+
+    <div class="tabs">
+      <button type="button" :class="{ active: activeType === 'EXPENSE' }" @click="activeType = 'EXPENSE'">지출 분류</button>
+      <button type="button" :class="{ active: activeType === 'INCOME' }" @click="activeType = 'INCOME'">수입 분류</button>
+    </div>
+
+    <form class="new-cat" @submit.prevent="addCategory">
+      <select v-model="newParent" class="parent-sel" title="대분류 선택">
+        <option value="">대분류로 추가</option>
+        <option v-for="m in majors" :key="m.id" :value="m.id">{{ m.name }}</option>
+      </select>
+      <div class="nc-line">
+        <input v-model="newName" type="text" :placeholder="activeType === 'EXPENSE' ? '예: 식비, 교통' : '예: 급여, 용돈'" />
+        <IconBtn icon="plus" title="추가" variant="primary" type="submit" size="sm" />
+      </div>
+    </form>
+    <p class="hint sm">≡ 손잡이로 순서 변경 — <b>대분류</b>는 소분류와 함께, <b>소분류</b>는 그 대분류 안에서만 이동합니다.</p>
+
+    <p v-if="error" class="msg error">{{ error }}</p>
+    <p v-if="loading" class="msg">불러오는 중...</p>
+
+    <ul v-show="!loading && tree.length" ref="majorListEl" class="major-list">
+      <li v-for="g in tree" :key="g.major.id" :data-id="g.major.id" class="major-block">
+        <div class="cat-row major-row">
+          <div class="cat-main">
+            <span class="drag-handle major-handle" title="대분류 순서 변경(소분류 함께 이동)">≡</span>
+            <span class="major-badge">대</span>
+            <input v-model="g.major.name" class="cat-name" @keyup.enter="saveCategory(g.major)" />
+            <IconBtn icon="check" title="저장" size="sm" @click="saveCategory(g.major)" />
+            <IconBtn icon="trash" title="삭제" variant="danger" size="sm" @click="removeCategory(g.major)" />
+          </div>
+        </div>
+        <ul class="sub-list" :data-parent="g.major.id">
+          <li v-for="s in g.children" :key="s.id" :data-id="s.id" class="sub-item cat-row child">
+            <div class="cat-main">
+              <span class="drag-handle sub-handle" title="소분류 순서 변경">≡</span>
+              <span class="sub-mark">↳</span>
+              <input v-model="s.name" class="cat-name" @keyup.enter="saveCategory(s)" />
+              <IconBtn icon="check" title="저장" size="sm" @click="saveCategory(s)" />
+              <IconBtn icon="trash" title="삭제" variant="danger" size="sm" @click="removeCategory(s)" />
+            </div>
+          </li>
+        </ul>
+      </li>
+    </ul>
+    <p v-if="!loading && !tree.length" class="msg">
+      등록된 {{ activeType === 'EXPENSE' ? '지출' : '수입' }} 기본 분류가 없습니다.
+    </p>
+  </section>
+</template>
+
+<style scoped>
+.cat {
+  max-width: 560px;
+  margin: 0 auto;
+}
+.head {
+  display: flex;
+  align-items: center;
+  justify-content: space-between;
+}
+.head-actions {
+  display: flex;
+  gap: 0.5rem;
+}
+h1 {
+  font-size: 1.5rem;
+}
+.hint {
+  font-size: 0.85rem;
+  opacity: 0.7;
+  margin: 0.5rem 0 1rem;
+}
+input {
+  padding: 0.5rem 0.7rem;
+  border: 1px solid var(--color-border);
+  border-radius: 4px;
+  background: var(--color-background-soft);
+  color: var(--color-text);
+}
+.tabs {
+  display: flex;
+  gap: 0.25rem;
+  border-bottom: 1px solid var(--color-border);
+  margin-bottom: 1rem;
+}
+.tabs button {
+  border: 0;
+  border-bottom: 2px solid transparent;
+  border-radius: 0;
+  background: transparent;
+  color: var(--color-text);
+  padding: 0.6rem 1rem;
+  cursor: pointer;
+}
+.tabs button.active {
+  border-bottom-color: hsla(160, 100%, 37%, 1);
+  color: hsla(160, 100%, 37%, 1);
+  font-weight: 600;
+}
+.new-cat {
+  display: flex;
+  flex-direction: column;
+  gap: 0.5rem;
+  margin-bottom: 1rem;
+}
+.nc-line {
+  display: flex;
+  gap: 0.5rem;
+}
+.nc-line input {
+  flex: 1;
+  min-width: 0;
+}
+.major-list {
+  list-style: none;
+  padding-left: 0;
+  margin: 0;
+}
+.major-block {
+  border: 1px solid var(--color-border);
+  border-radius: 8px;
+  margin-bottom: 0.5rem;
+  overflow: hidden;
+}
+.major-row {
+  background: var(--color-background-soft);
+  border-bottom: 0 !important;
+}
+.major-badge {
+  flex: 0 0 auto;
+  font-size: 0.62rem;
+  font-weight: 700;
+  color: hsla(160, 100%, 37%, 1);
+  border: 1px solid hsla(160, 100%, 37%, 0.6);
+  border-radius: 4px;
+  padding: 0.05rem 0.25rem;
+}
+.sub-list {
+  list-style: none;
+  padding: 0 0 0 0.4rem;
+  margin: 0;
+}
+.sub-item:last-child {
+  border-bottom: 0;
+}
+.cat-row {
+  display: flex;
+  flex-direction: column;
+  gap: 0.35rem;
+  padding: 0.5rem 0.5rem;
+  border-bottom: 1px solid var(--color-border);
+  background: var(--color-background);
+}
+.cat-main {
+  display: flex;
+  gap: 0.4rem;
+  align-items: center;
+}
+.drag-handle {
+  cursor: grab;
+  user-select: none;
+  opacity: 0.5;
+  font-size: 1.1rem;
+  padding: 0 0.2rem;
+  touch-action: none;
+}
+.drag-handle:active {
+  cursor: grabbing;
+}
+.cat-name {
+  flex: 1;
+  min-width: 0;
+}
+.cat-row.child {
+  padding-left: 1.2rem;
+}
+.cat-row.child .cat-name {
+  background: var(--color-background-soft);
+}
+.sub-mark {
+  opacity: 0.45;
+}
+.hint.sm {
+  font-size: 0.78rem;
+  margin: 0 0 0.75rem;
+}
+.msg {
+  margin: 0.75rem 0;
+}
+.msg.error {
+  color: #c0392b;
+}
+</style>