diff --git a/crates/oxide_bytecode/src/opcode.rs b/crates/oxide_bytecode/src/opcode.rs
index e819db5..c3bd8ed 100644
--- a/crates/oxide_bytecode/src/opcode.rs
+++ b/crates/oxide_bytecode/src/opcode.rs
@@ -300,7 +300,7 @@ define_opcodes! {
         def = None, uses = [],
         pure = false, jump = false, term = false, ic = false,
 
-    // ── 异常 (0x2E-0x2F, 0x33-0x35) ──
+    // ── 异常 (0x2E-0x2F, 0x33-0x35；TRY_FINALLY_ENTER 用 0x1B 空槽) ──
     THROW = 0x2E => "THROW",
         def = None, uses = [SlotSpec::Slot(Slot::Rd)],
         pure = false, jump = false, term = true, ic = false,
@@ -313,6 +313,9 @@ define_opcodes! {
     TRY_FINALLY_BEGIN = 0x34 => "TRY_FINALLY_BEGIN",
         def = None, uses = [],
         pure = false, jump = true, term = false, ic = false,
+    TRY_FINALLY_ENTER = 0x1B => "TRY_FINALLY_ENTER",
+        def = None, uses = [],
+        pure = false, jump = false, term = false, ic = false,
     TRY_FINALLY_END = 0x35 => "TRY_FINALLY_END",
         def = None, uses = [],
         pure = false, jump = false, term = false, ic = false,
@@ -787,7 +790,7 @@ mod tests {
         assert_eq!(OpCode::UNSPILL.to_string(), "UNSPILL");
         assert_eq!(OpCode::SPREAD_OBJECT.to_string(), "SPREAD_OBJECT");
 
-        assert!(OpCode::try_from(0x1B).is_err());
+        assert!(OpCode::try_from(0xFA).is_err());
         assert!(OpCode::try_from(0xFF).is_err());
     }
 
diff --git a/crates/oxide_emit/src/stmt/exception/try_catch.rs b/crates/oxide_emit/src/stmt/exception/try_catch.rs
index 96f4aa9..8cb4df3 100644
--- a/crates/oxide_emit/src/stmt/exception/try_catch.rs
+++ b/crates/oxide_emit/src/stmt/exception/try_catch.rs
@@ -80,6 +80,11 @@ impl Emitter {
         }
         if has_finally {
             ctx.labels.set_label_pos(finally_label, ctx.insts.len());
+            // finally 体入口标记：运行时置位栈顶 handler 的 finally_active。所有进入
+            // 路径（try/catch 体 JMP、catch 体直落、unwind、完成穿越、挂起恢复）都
+            // 落到 finally_label 起始的这条标记，统一完成置位；catch 体直落路径此前
+            // 无任何置位，finally 内 break/continue/return/throw 会重入 finally 体。
+            ctx.inst(Inst::try_finally_enter());
             let mut last_finally_result: Option<u32> = None;
             // finally block 同为独立块作用域，lexical 声明互不泄漏。
             ctx.push_scope();
diff --git a/crates/oxide_ir/src/contract.rs b/crates/oxide_ir/src/contract.rs
index de91a39..6b35018 100644
--- a/crates/oxide_ir/src/contract.rs
+++ b/crates/oxide_ir/src/contract.rs
@@ -674,6 +674,7 @@ mod tests {
                 OpCode::TRY_BEGIN,
                 OpCode::TRY_END,
                 OpCode::TRY_FINALLY_BEGIN,
+                OpCode::TRY_FINALLY_ENTER,
                 OpCode::TRY_FINALLY_END,
                 OpCode::FOR_IN_CLEANUP,
                 OpCode::FOR_OF_CLOSE,
diff --git a/crates/oxide_ir/src/inst.rs b/crates/oxide_ir/src/inst.rs
index 1df75fc..05a43a7 100644
--- a/crates/oxide_ir/src/inst.rs
+++ b/crates/oxide_ir/src/inst.rs
@@ -382,6 +382,11 @@ impl Inst {
     pub fn try_finally_begin(label: LabelId) -> Self {
         Self::new(OpCode::TRY_FINALLY_BEGIN, Operand::None, Operand::None, Operand::Label(label))
     }
+
+    /// finally 体入口标记：运行时置位对应 try handler 的 `finally_active`。
+    pub fn try_finally_enter() -> Self {
+        Self::new(OpCode::TRY_FINALLY_ENTER, Operand::None, Operand::None, Operand::None)
+    }
 }
 
 /// spread 调用系 ext 构造：首字打包 `nstatic | (nspread << 8)`，后续按源码求值序排列
diff --git a/crates/oxide_vm/src/dispatch/control_flow.rs b/crates/oxide_vm/src/dispatch/control_flow.rs
index cfbfd53..13942a1 100644
--- a/crates/oxide_vm/src/dispatch/control_flow.rs
+++ b/crates/oxide_vm/src/dispatch/control_flow.rs
@@ -9,13 +9,6 @@ impl Vm {
     pub(crate) fn dispatch_jmp(&mut self, instr: Instr) {
         let offset = opcode::offset16(instr) as isize;
         let target = ((self.pc as isize) + offset - 1) as usize;
-        // try 体正常完成跳入 finally（`JMP finally_pc`）：标记 handler 进入 finally 体，
-        // 供 break/continue/return/异常判定覆盖语义。
-        if let Some(h) = self.try_stack.last_mut() {
-            if h.frame_depth == self.frames.len() && h.finally_pc == Some(target) {
-                h.finally_active = true;
-            }
-        }
         vm_trace!("JMP offset={}", offset);
         self.pc = target;
     }
diff --git a/crates/oxide_vm/src/vm.rs b/crates/oxide_vm/src/vm.rs
index 8ef4bbf..22a62c8 100644
--- a/crates/oxide_vm/src/vm.rs
+++ b/crates/oxide_vm/src/vm.rs
@@ -1811,6 +1811,10 @@ impl Vm {
                     self.dispatch_try_finally_begin(instr);
                 }
 
+                OpCode::TRY_FINALLY_ENTER => {
+                    self.dispatch_try_finally_enter();
+                }
+
                 OpCode::TRY_FINALLY_END => match self.dispatch_try_finally_end() {
                     Ok(Some(result)) => return Ok(result),
                     Ok(None) => {}
diff --git a/crates/oxide_vm/src/vm_dispatch_ctrl.rs b/crates/oxide_vm/src/vm_dispatch_ctrl.rs
index 25a5078..8f4ba52 100644
--- a/crates/oxide_vm/src/vm_dispatch_ctrl.rs
+++ b/crates/oxide_vm/src/vm_dispatch_ctrl.rs
@@ -495,6 +495,20 @@ impl Vm {
         });
     }
 
+    /// finally 体入口标记：置位栈顶 try handler 的 `finally_active`。
+    ///
+    /// # 注意事项
+    /// - 所有进入 finally 体的路径（try/catch 体 JMP、catch 体直落、异常 unwind、
+    ///   完成穿越、生成器/async 恢复）都先执行本指令，统一完成置位，消除对跳转
+    ///   目标匹配的依赖。栈顶在标记执行时必然是本 finally 的 handler。
+    /// - 幂等：finally 体已置位（unwind/完成穿越路径先行置位）时重复置 true 无害。
+    pub(crate) fn dispatch_try_finally_enter(&mut self) {
+        vm_trace!("TRY_FINALLY_ENTER");
+        if let Some(h) = self.try_stack.last_mut() {
+            h.finally_active = true;
+        }
+    }
+
     /// finally 完成分发点：弹出当前 handler 后统一恢复在途异常或控制流完成。
     ///
     /// # 步骤
diff --git a/crates/oxide_vm/tests/try_finally_control_flow_tests.rs b/crates/oxide_vm/tests/try_finally_control_flow_tests.rs
index 55d5143..4fb752a 100644
--- a/crates/oxide_vm/tests/try_finally_control_flow_tests.rs
+++ b/crates/oxide_vm/tests/try_finally_control_flow_tests.rs
@@ -393,3 +393,74 @@ fn inline_sort_comparator_throw_primitive_kept() {
         "13"
     );
 }
+
+// ── finally 体直落进入回归（catch 体正常结束）──
+// catch 体结束后指令直落入 finally 体（无 JMP），此前 finally_active 未被置位，
+// finally 内 break/continue/return/throw 会触发"未进入"分支重入 finally 体、
+// 副作用翻倍。专用入口标记统一置位后，以下断言得期望值（修复前为 buggy 值）。
+
+#[test]
+fn fallthrough_finally_return_runs_once() {
+    assert_eq!(
+        eval("var fin=0; function f(){ try { throw 1; } catch(e){} finally { fin=fin+1; return 2; } } var r=f(); r*10+fin"),
+        "21"
+    );
+}
+
+#[test]
+fn fallthrough_finally_break_runs_once() {
+    assert_eq!(
+        eval("var fin=0; for(var i=0;i<2;i++){ try { throw 1; } catch(e){} finally { fin=fin+1; break; } } fin"),
+        "1"
+    );
+}
+
+#[test]
+fn fallthrough_finally_continue_runs_once_per_iteration() {
+    assert_eq!(
+        eval("var fin=0; for(var i=0;i<5;i++){ try { throw 1; } catch(e){} finally { fin=fin+1; continue; } } fin"),
+        "5"
+    );
+}
+
+#[test]
+fn fallthrough_finally_return_keeps_value() {
+    assert_eq!(
+        eval("var fin=0; function f(){ try { throw 1; } catch(e){} finally { fin++; return 7; } } var r=f(); r*10+fin"),
+        "71"
+    );
+}
+
+#[test]
+fn fallthrough_finally_break_crosses_two_layers_once_each() {
+    // 内层 finally 直落进入后 break outer 穿越两层，两层各执行一次不重复。
+    assert_eq!(
+        eval("var log=0; outer: for(var i=0;i<2;i++){ try { try { throw 1; } catch(e){} finally { log=log*10+1; break outer; } } finally { log=log*10+2; } } log"),
+        "12"
+    );
+}
+
+#[test]
+fn fallthrough_finally_throw_does_not_reenter_finally() {
+    // finally 内 throw：置位保证 unwind 判定"新异常在 finally 体内"不重入，
+    // 异常交外层 catch，finally 只执行一次。
+    assert_eq!(
+        eval("var fin=0; function f(){ try { throw 1; } catch(e){} finally { fin=fin+1; throw 9; } } try { f(); } catch(e){ fin=fin*10+e; } fin"),
+        "19"
+    );
+}
+
+#[test]
+fn fallthrough_finally_nested_finally_return_runs_once_each() {
+    // finally 内嵌套 finally + return：两层各执行一次，return 值不受影响。
+    assert_eq!(
+        eval("var fin=0; function f(){ try { throw 1; } catch(e){} finally { try { } finally { fin++; } return 7; } } var r=f(); r*10+fin"),
+        "71"
+    );
+}
+
+#[test]
+fn fallthrough_finally_normal_completion_guard() {
+    // 直落本身非缺陷：无完成语义时 finally 只执行一次（守卫用例）。
+    assert_eq!(eval("var fin=0; try { throw 1; } catch(e){} finally { fin=fin+1; } fin"), "1");
+}