diff --git a/src/com/engine/salary/report/service/impl/SalaryStatisticsReportServiceImpl.java b/src/com/engine/salary/report/service/impl/SalaryStatisticsReportServiceImpl.java
index 7e779c950..2f7ac0a35 100644
--- a/src/com/engine/salary/report/service/impl/SalaryStatisticsReportServiceImpl.java
+++ b/src/com/engine/salary/report/service/impl/SalaryStatisticsReportServiceImpl.java
@@ -109,7 +109,15 @@ public class SalaryStatisticsReportServiceImpl extends Service implements Salary
 
     @Override
     public List<SalaryStatisticsReportPO> list() {
-        return getSalaryStatisticsReportMapper().listSome(SalaryStatisticsReportPO.builder().creator((long) user.getUID()).build());
+        Boolean needAuth = getTaxAgentService(user).isNeedAuth((long)user.getUID());
+        if(needAuth){
+            Boolean adminEnable = getTaxAgentService(user).isAdminEnable((long) user.getUID());
+            if(!adminEnable){
+                return new ArrayList<>();
+            }
+        }
+        
+        return getSalaryStatisticsReportMapper().listSome(SalaryStatisticsReportPO.builder().build());
     }
 
     @Override