diff --git a/src/com/engine/salary/report/service/impl/SalaryStatisticsEmployeeServiceImpl.java b/src/com/engine/salary/report/service/impl/SalaryStatisticsEmployeeServiceImpl.java
index 5728f0886..93a369d7a 100644
--- a/src/com/engine/salary/report/service/impl/SalaryStatisticsEmployeeServiceImpl.java
+++ b/src/com/engine/salary/report/service/impl/SalaryStatisticsEmployeeServiceImpl.java
@@ -345,18 +345,6 @@ public class SalaryStatisticsEmployeeServiceImpl extends Service implements Sala
 
     @Override
     public SalaryStatisticsEmployeeDetailResultDTO getDetailSalaryAcctResultByAcctEmp(List<SalaryAcctEmployeePO> salaryAcctEmployeeList) {
-        if (CollectionUtils.isEmpty(salaryAcctEmployeeList)) {
-            return SalaryStatisticsEmployeeDetailResultDTO.builder()
-                    .salaryAcctEmployeeList(Collections.emptyList())
-                    .salaryAcctResultValueList(Collections.emptyList())
-                    .salaryItemList(Collections.emptyList())
-                    .build();
-        }
-
-        // 获取核算结果数据
-        List<Long> salaryAcctEmployeeIds = salaryAcctEmployeeList.stream().map(SalaryAcctEmployeePO::getId).collect(Collectors.toList());
-        List<SalaryAcctResultPO> salaryAcctResultValues = getSalaryAcctResultService(user).listBySalaryAcctEmployeeIds(salaryAcctEmployeeIds);
-
         // 3.获取薪资项目
         List<SalaryItemPO> salaryItemList = getSalaryItemService(user).listAll();
         salaryItemList = salaryItemList.stream()
@@ -376,6 +364,20 @@ public class SalaryStatisticsEmployeeServiceImpl extends Service implements Sala
                 })
                 .collect(Collectors.toList());
 
+        if (CollectionUtils.isEmpty(salaryAcctEmployeeList)) {
+            return SalaryStatisticsEmployeeDetailResultDTO.builder()
+                    .salaryAcctEmployeeList(Collections.emptyList())
+                    .salaryAcctResultValueList(Collections.emptyList())
+                    .salaryItemList(salaryItemList)
+                    .build();
+        }
+
+        // 获取核算结果数据
+        List<Long> salaryAcctEmployeeIds = salaryAcctEmployeeList.stream().map(SalaryAcctEmployeePO::getId).collect(Collectors.toList());
+        List<SalaryAcctResultPO> salaryAcctResultValues = getSalaryAcctResultService(user).listBySalaryAcctEmployeeIds(salaryAcctEmployeeIds);
+
+
+
         return SalaryStatisticsEmployeeDetailResultDTO.builder()
                 .salaryAcctEmployeeList(salaryAcctEmployeeList)
                 .salaryAcctResultValueList(salaryAcctResultValues)