Spring实现事务的方式是通过代理+Aop来完成的，下面就以Spring实现事务的一种方式来分析这个过程。

<bean id="baseTransactionProxy" class="org.springframework.transaction.interceptor.TransactionProxyFactoryBean"  
     abstract="true">  
   <property name="transactionManager" ref="transactionManager"/>  
   <property name="transactionAttributes">  
     <props>  
       <prop key="insert*">PROPAGATION_REQUIRED</prop>  
       <prop key="update*">PROPAGATION_REQUIRED</prop>  
       <prop key="*">PROPAGATION_REQUIRED,readOnly</prop>  
     </props>  
   </property>  
 </bean>  

TransactionProxyFactoryBean继承AbstractSingletonProxyFactoryBean

@Override
    public void afterPropertiesSet() {
        if (this.target == null) {
            throw new IllegalArgumentException("Property 'target' is required");
        }
        if (this.target instanceof String) {
            throw new IllegalArgumentException("'target' needs to be a bean reference, not a bean name as value");
        }
        if (this.proxyClassLoader == null) {
            this.proxyClassLoader = ClassUtils.getDefaultClassLoader();
        }

        ProxyFactory proxyFactory = new ProxyFactory();

        if (this.preInterceptors != null) {
            for (Object interceptor : this.preInterceptors) {
                proxyFactory.addAdvisor(this.advisorAdapterRegistry.wrap(interceptor));
            }
        }

        // Add the main interceptor (typically an Advisor).
        proxyFactory.addAdvisor(this.advisorAdapterRegistry.wrap(createMainInterceptor()));

        if (this.postInterceptors != null) {
            for (Object interceptor : this.postInterceptors) {
                proxyFactory.addAdvisor(this.advisorAdapterRegistry.wrap(interceptor));
            }
        }

        proxyFactory.copyFrom(this);

        TargetSource targetSource = createTargetSource(this.target);
        proxyFactory.setTargetSource(targetSource);

        if (this.proxyInterfaces != null) {
            proxyFactory.setInterfaces(this.proxyInterfaces);
        }
        else if (!isProxyTargetClass()) {
            // Rely on AOP infrastructure to tell us what interfaces to proxy.
            proxyFactory.setInterfaces(
                    ClassUtils.getAllInterfacesForClass(targetSource.getTargetClass(), this.proxyClassLoader));
        }

        this.proxy = proxyFactory.getProxy(this.proxyClassLoader);
    }

@Override
    protected Object createMainInterceptor() {
        this.transactionInterceptor.afterPropertiesSet();
        if (this.pointcut != null) {
            return new DefaultPointcutAdvisor(this.pointcut, this.transactionInterceptor);
        }
        else {
            // Rely on default pointcut.
            return new TransactionAttributeSourceAdvisor(this.transactionInterceptor);
        }
    }

TransactionInterceptor
public Object invoke(final MethodInvocation invocation) throws Throwable {
        // Work out the target class: may be {@code null}.
        // The TransactionAttributeSource should be passed the target class
        // as well as the method, which may be from an interface.
        Class<?> targetClass = (invocation.getThis() != null ? AopUtils.getTargetClass(invocation.getThis()) : null);

        // Adapt to TransactionAspectSupport's invokeWithinTransaction...
        return invokeWithinTransaction(invocation.getMethod(), targetClass, new InvocationCallback() {
            @Override
            public Object proceedWithInvocation() throws Throwable {
                return invocation.proceed();
            }
        });
    }

TransactionAspectSupport
protected Object invokeWithinTransaction(Method method, Class<?> targetClass, final InvocationCallback invocation)
            throws Throwable {

        // If the transaction attribute is null, the method is non-transactional.
        final TransactionAttribute txAttr = getTransactionAttributeSource().getTransactionAttribute(method, targetClass);
        final PlatformTransactionManager tm = determineTransactionManager(txAttr);
        final String joinpointIdentification = methodIdentification(method, targetClass);

        if (txAttr == null || !(tm instanceof CallbackPreferringPlatformTransactionManager)) {
            // Standard transaction demarcation with getTransaction and commit/rollback calls.
            TransactionInfo txInfo = createTransactionIfNecessary(tm, txAttr, joinpointIdentification);
            Object retVal = null;
            try {
                // This is an around advice: Invoke the next interceptor in the chain.
                // This will normally result in a target object being invoked.
                retVal = invocation.proceedWithInvocation();
            }
            catch (Throwable ex) {
                // target invocation exception
                completeTransactionAfterThrowing(txInfo, ex);
                throw ex;
            }
            finally {
                cleanupTransactionInfo(txInfo);
            }
            commitTransactionAfterReturning(txInfo);
            return retVal;
        }

        else {
            // It's a CallbackPreferringPlatformTransactionManager: pass a TransactionCallback in.
            try {
                Object result = ((CallbackPreferringPlatformTransactionManager) tm).execute(txAttr,
                        new TransactionCallback<Object>() {
                            @Override
                            public Object doInTransaction(TransactionStatus status) {
                                TransactionInfo txInfo = prepareTransactionInfo(tm, txAttr, joinpointIdentification, status);
                                try {
                                    return invocation.proceedWithInvocation();
                                }
                                catch (Throwable ex) {
                                    if (txAttr.rollbackOn(ex)) {
                                        // A RuntimeException: will lead to a rollback.
                                        if (ex instanceof RuntimeException) {
                                            throw (RuntimeException) ex;
                                        }
                                        else {
                                            throw new ThrowableHolderException(ex);
                                        }
                                    }
                                    else {
                                        // A normal return value: will lead to a commit.
                                        return new ThrowableHolder(ex);
                                    }
                                }
                                finally {
                                    cleanupTransactionInfo(txInfo);
                                }
                            }
                        });

                // Check result: It might indicate a Throwable to rethrow.
                if (result instanceof ThrowableHolder) {
                    throw ((ThrowableHolder) result).getThrowable();
                }
                else {
                    return result;
                }
            }
            catch (ThrowableHolderException ex) {
                throw ex.getCause();
            }
        }
    }

TransactionAspectSupport
protected void commitTransactionAfterReturning(TransactionInfo txInfo) {
        if (txInfo != null && txInfo.hasTransaction()) {
            if (logger.isTraceEnabled()) {
                logger.trace("Completing transaction for [" + txInfo.getJoinpointIdentification() + "]");
            }
            txInfo.getTransactionManager().commit(txInfo.getTransactionStatus());
        }
    }

AbstractPlatformTransactionManager
@Override
    public final void commit(TransactionStatus status) throws TransactionException {
        if (status.isCompleted()) {
            throw new IllegalTransactionStateException(
                    "Transaction is already completed - do not call commit or rollback more than once per transaction");
        }

        DefaultTransactionStatus defStatus = (DefaultTransactionStatus) status;
        if (defStatus.isLocalRollbackOnly()) {
            if (defStatus.isDebug()) {
                logger.debug("Transactional code has requested rollback");
            }
            processRollback(defStatus);
            return;
        }
        if (!shouldCommitOnGlobalRollbackOnly() && defStatus.isGlobalRollbackOnly()) {
            if (defStatus.isDebug()) {
                logger.debug("Global transaction is marked as rollback-only but transactional code requested commit");
            }
            processRollback(defStatus);
            // Throw UnexpectedRollbackException only at outermost transaction boundary
            // or if explicitly asked to.
            if (status.isNewTransaction() || isFailEarlyOnGlobalRollbackOnly()) {
                throw new UnexpectedRollbackException(
                        "Transaction rolled back because it has been marked as rollback-only");
            }
            return;
        }

        processCommit(defStatus);
    }

private void processCommit(DefaultTransactionStatus status) throws TransactionException {
        try {
            boolean beforeCompletionInvoked = false;
            try {
                prepareForCommit(status);
                triggerBeforeCommit(status);
                triggerBeforeCompletion(status);
                beforeCompletionInvoked = true;
                boolean globalRollbackOnly = false;
                if (status.isNewTransaction() || isFailEarlyOnGlobalRollbackOnly()) {
                    globalRollbackOnly = status.isGlobalRollbackOnly();
                }
                if (status.hasSavepoint()) {
                    if (status.isDebug()) {
                        logger.debug("Releasing transaction savepoint");
                    }
                    status.releaseHeldSavepoint();
                }
                else if (status.isNewTransaction()) {
                    if (status.isDebug()) {
                        logger.debug("Initiating transaction commit");
                    }
                    doCommit(status);
                }
                // Throw UnexpectedRollbackException if we have a global rollback-only
                // marker but still didn't get a corresponding exception from commit.
                if (globalRollbackOnly) {
                    throw new UnexpectedRollbackException(
                            "Transaction silently rolled back because it has been marked as rollback-only");
                }
            }
            catch (UnexpectedRollbackException ex) {
                // can only be caused by doCommit
                triggerAfterCompletion(status, TransactionSynchronization.STATUS_ROLLED_BACK);
                throw ex;
            }
            catch (TransactionException ex) {
                // can only be caused by doCommit
                if (isRollbackOnCommitFailure()) {
                    doRollbackOnCommitException(status, ex);
                }
                else {
                    triggerAfterCompletion(status, TransactionSynchronization.STATUS_UNKNOWN);
                }
                throw ex;
            }
            catch (RuntimeException ex) {
                if (!beforeCompletionInvoked) {
                    triggerBeforeCompletion(status);
                }
                doRollbackOnCommitException(status, ex);
                throw ex;
            }
            catch (Error err) {
                if (!beforeCompletionInvoked) {
                    triggerBeforeCompletion(status);
                }
                doRollbackOnCommitException(status, err);
                throw err;
            }

            // Trigger afterCommit callbacks, with an exception thrown there
            // propagated to callers but the transaction still considered as committed.
            try {
                triggerAfterCommit(status);
            }
            finally {
                triggerAfterCompletion(status, TransactionSynchronization.STATUS_COMMITTED);
            }

        }
        finally {
            cleanupAfterCompletion(status);
        }
    }

DataSourceTransactionManager
protected void doCommit(DefaultTransactionStatus status) {
        DataSourceTransactionObject txObject = (DataSourceTransactionObject) status.getTransaction();
        Connection con = txObject.getConnectionHolder().getConnection();
        if (status.isDebug()) {
            logger.debug("Committing JDBC transaction on Connection [" + con + "]");
        }
        try {
            con.commit();
        }
        catch (SQLException ex) {
            throw new TransactionSystemException("Could not commit JDBC transaction", ex);
        }
    }