diff --git a/src/com/engine/salary/cache/SalaryCacheKey.java b/src/com/engine/salary/cache/SalaryCacheKey.java
index 549dccd31..76d19ea7d 100644
--- a/src/com/engine/salary/cache/SalaryCacheKey.java
+++ b/src/com/engine/salary/cache/SalaryCacheKey.java
@@ -1,11 +1,7 @@
 package com.engine.salary.cache;
 
 /**
- * @description: 用于定义本服务内部使用的缓存key
- * @author: xiajun
- * @modified By: xiajun
- * @date: Created in 12/13/21 11:12 AM
- * @version:v1.0
+ * 用于定义本服务内部使用的缓存key
  */
 public class SalaryCacheKey {
 
diff --git a/src/com/engine/salary/maintainer/salaryacct/SalaryAcctManager.java b/src/com/engine/salary/maintainer/salaryacct/SalaryAcctManager.java
new file mode 100644
index 000000000..05f17cb7b
--- /dev/null
+++ b/src/com/engine/salary/maintainer/salaryacct/SalaryAcctManager.java
@@ -0,0 +1,351 @@
+package com.engine.salary.maintainer.salaryacct;
+
+import com.engine.common.util.ServiceUtil;
+import com.engine.core.impl.Service;
+import com.engine.salary.entity.datacollection.DataCollectionEmployee;
+import com.engine.salary.entity.datacollection.dto.AttendQuoteFieldListDTO;
+import com.engine.salary.entity.salaryacct.bo.SalaryAcctCalculateBO;
+import com.engine.salary.entity.salaryacct.bo.SalaryAcctCalculatePriorityBO;
+import com.engine.salary.entity.salaryacct.bo.SalaryAcctResultBO;
+import com.engine.salary.entity.salaryacct.dto.SalaryAcctProgressDTO;
+import com.engine.salary.entity.salaryacct.po.SalaryAcctEmployeePO;
+import com.engine.salary.entity.salaryacct.po.SalaryAcctRecordPO;
+import com.engine.salary.entity.salaryacct.po.SalaryAcctResultPO;
+import com.engine.salary.entity.salaryacct.po.SalaryAcctResultTempPO;
+import com.engine.salary.entity.salaryformula.ExpressFormula;
+import com.engine.salary.entity.salaryitem.po.SalaryItemPO;
+import com.engine.salary.entity.salarysob.dto.SalarySobCycleDTO;
+import com.engine.salary.entity.salarysob.po.SalarySobAdjustRulePO;
+import com.engine.salary.entity.salarysob.po.SalarySobBackItemPO;
+import com.engine.salary.entity.salarysob.po.SalarySobItemPO;
+import com.engine.salary.entity.salarysob.po.SalarySobPO;
+import com.engine.salary.exception.SalaryRunTimeException;
+import com.engine.salary.mapper.salaryacct.SalaryAcctResultMapper;
+import com.engine.salary.service.*;
+import com.engine.salary.service.impl.*;
+import com.engine.salary.util.SalaryEntityUtil;
+import com.engine.salary.util.SalaryI18nUtil;
+import com.engine.salary.util.db.MapperProxyFactory;
+import com.google.common.collect.Lists;
+import com.weaver.util.threadPool.ThreadPoolUtil;
+import com.weaver.util.threadPool.constant.ModulePoolEnum;
+import com.weaver.util.threadPool.entity.LocalRunnable;
+import lombok.extern.slf4j.Slf4j;
+import org.apache.commons.collections4.CollectionUtils;
+import org.apache.commons.collections4.MapUtils;
+import org.apache.commons.lang.math.NumberUtils;
+import org.apache.commons.lang3.StringUtils;
+import org.springframework.jdbc.datasource.DataSourceTransactionManager;
+import weaver.hrm.User;
+
+import java.math.BigDecimal;
+import java.util.*;
+import java.util.concurrent.BlockingDeque;
+import java.util.concurrent.CountDownLatch;
+import java.util.concurrent.LinkedBlockingDeque;
+import java.util.stream.Collectors;
+
+/**
+ * 薪资核算维护类
+ * <p>Copyright: Copyright (c) 2022</p>
+ * <p>Company: 泛微软件</p>
+ *
+ * @author qiantao
+ * @version 1.0
+ **/
+@Slf4j
+public class SalaryAcctManager extends Service {
+    private SalaryAcctResultMapper getSalaryAcctResultMapper() {
+        return MapperProxyFactory.getProxy(SalaryAcctResultMapper.class);
+    }
+
+    private SalaryAcctEmployeeService getSalaryAcctEmployeeService(User user) {
+        return ServiceUtil.getService(SalaryAcctEmployeeServiceImpl.class, user);
+    }
+
+    private SalaryAcctResultService getSalaryAcctResultService(User user) {
+        return ServiceUtil.getService(SalaryAcctResultServiceImpl.class, user);
+    }
+
+    private SalarySobItemService getSalarySobItemService(User user) {
+        return ServiceUtil.getService(SalarySobItemServiceImpl.class, user);
+    }
+
+    private SalaryItemService getSalaryItemService(User user) {
+        return ServiceUtil.getService(SalaryItemServiceImpl.class, user);
+    }
+
+    private SalarySobEmpFieldService getSalarySobEmpFieldService(User user) {
+        return ServiceUtil.getService(SalarySobEmpFieldServiceImpl.class, user);
+    }
+
+    private SalarySobService getSalarySobService(User user) {
+        return ServiceUtil.getService(SalarySobServiceImpl.class, user);
+    }
+
+    private SalaryAcctRecordService getSalaryAcctRecordService(User user) {
+        return ServiceUtil.getService(SalaryAcctRecordServiceImpl.class, user);
+    }
+
+    private TaxAgentService getTaxAgentService(User user) {
+        return ServiceUtil.getService(TaxAgentServiceImpl.class, user);
+    }
+
+    private SalaryEmployeeService getSalaryEmployeeService(User user) {
+        return ServiceUtil.getService(SalaryEmployeeServiceImpl.class, user);
+    }
+
+    private SalaryFormulaService getSalaryFormulaService(User user) {
+        return ServiceUtil.getService(SalaryFormulaServiceImpl.class, user);
+    }
+
+    private SalarySobAdjustRuleService getSalarySobAdjustRuleService(User user) {
+        return ServiceUtil.getService(SalarySobAdjustRuleServiceImpl.class, user);
+    }
+
+    private SalarySobItemHideService getSalarySobItemHideService(User user) {
+        return ServiceUtil.getService(SalarySobItemHideServiceImpl.class, user);
+    }
+
+    private SalaryAcctCalculateService getSalaryAcctCalculateService(User user) {
+        return ServiceUtil.getService(SalaryAcctCalculateServiceImpl.class, user);
+    }
+
+    private SalaryAcctProgressService getSalaryAcctProgressService(User user) {
+        return ServiceUtil.getService(SalaryAcctProgressServiceImpl.class, user);
+    }
+
+    private DataSourceTransactionManager dataSourceTransactionManager;
+
+    private SalaryAcctResultTempService getSalaryAcctResultTempService(User user) {
+        return ServiceUtil.getService(SalaryAcctResultTempServiceImpl.class, user);
+    }
+//    private LoggerTemplate salaryAcctRecordLoggerTemplate;
+
+    private SIAccountService getSIAccountService(User user) {
+        return ServiceUtil.getService(SIAccountServiceImpl.class, user);
+    }
+
+    private AttendQuoteFieldService getAttendQuoteFieldService(User user) {
+        return ServiceUtil.getService(AttendQuoteFieldServiceImpl.class, user);
+    }
+
+    private SalaryAcctReportService getSalaryAcctReportService(User user) {
+        return ServiceUtil.getService(SalaryAcctReportServiceImpl.class, user);
+    }
+
+    private SalarySobItemGroupService getSalarySobItemGroupService(User user) {
+        return ServiceUtil.getService(SalarySobItemGroupServiceImpl.class, user);
+    }
+
+    private SalarySobBackItemService getSalarySobBackItemService(User user) {
+        return ServiceUtil.getService(SalarySobBackItemServiceImpl.class, user);
+    }
+
+
+    /**
+     * 补充核算
+     * 核算已归档后，需要重新核算某一项
+     */
+    public void supplementAcctRecord(SalaryAcctSupplementParam param) {
+
+
+    }
+
+    /**
+     * 薪资核算-核算
+     *
+     * @param calculateParam 薪资核算的参数
+     */
+    public void calculate(SalaryAcctSupplementParam calculateParam) {
+        log.info("开始核算V1{}", calculateParam);
+
+        //当前登陆人员
+        DataCollectionEmployee simpleEmployee = new DataCollectionEmployee();
+        simpleEmployee.setEmployeeId((long) user.getUID());
+
+        // 检查是否正在核算中
+        SalaryAcctProgressDTO salaryAcctProgressDTO = getSalaryAcctProgressService(user).getProgress("SalaryCacheKey.ACCT_PROGRESS" + calculateParam.getSalaryAcctRecordId());
+        if (Objects.nonNull(salaryAcctProgressDTO) && salaryAcctProgressDTO.isStatus() && Optional.ofNullable(salaryAcctProgressDTO.getProgress()).orElse(BigDecimal.ZERO).compareTo(BigDecimal.ONE) < 0) {
+            return;
+        }
+        // 初始化进度
+        SalaryAcctProgressDTO initProgress = new SalaryAcctProgressDTO()
+                .setTitle(SalaryI18nUtil.getI18nLabel(97515, "核算中"))
+                .setTitleLabelId(97515L)
+                .setTotalQuantity(NumberUtils.INTEGER_ONE)
+                .setCalculatedQuantity(NumberUtils.INTEGER_ZERO)
+                .setProgress(BigDecimal.ZERO)
+                .setStatus(true)
+                .setMessage(StringUtils.EMPTY);
+        getSalaryAcctProgressService(user).initProgress("SalaryCacheKey.ACCT_PROGRESS" + calculateParam.getSalaryAcctRecordId(), initProgress);
+        new Thread() {
+            public void run() {
+                calculate(calculateParam, simpleEmployee);
+            }
+        }.start();
+
+    }
+
+
+    public void calculate(SalaryAcctSupplementParam calculateParam, DataCollectionEmployee simpleEmployee) {
+        try {
+            // 1、查询薪资核算记录
+            SalaryAcctRecordPO salaryAcctRecordPO = getSalaryAcctRecordService(user).getById(calculateParam.getSalaryAcctRecordId());
+            if (Objects.isNull(salaryAcctRecordPO)) {
+                throw new SalaryRunTimeException(SalaryI18nUtil.getI18nLabel(98747, "薪资核算记录不存在或已被删除"));
+            }
+            //查询对应账套
+            SalarySobPO salarySobPO = getSalarySobService(user).getById(salaryAcctRecordPO.getSalarySobId());
+            if (Objects.isNull(salarySobPO)) {
+                throw new SalaryRunTimeException(SalaryI18nUtil.getI18nLabel(98747, "薪资账套不存在或已被删除"));
+            }
+            // 2、查询薪资核算记录的薪资周期、考勤周期等
+            SalarySobCycleDTO salarySobCycleDTO = getSalaryAcctRecordService(user).getSalarySobCycleById(calculateParam.getSalaryAcctRecordId());
+            // 3、查询薪资核算记录所用薪资账套的薪资项目副本
+            List<SalarySobItemPO> salarySobItemPOS = getSalarySobItemService(user).listBySalarySobId(salaryAcctRecordPO.getSalarySobId());
+            if (CollectionUtils.isEmpty(salarySobItemPOS)) {
+                throw new SalaryRunTimeException(SalaryI18nUtil.getI18nLabel(99151, "当前所用的薪资账套未选择任何薪资项目，无法核算"));
+            }
+            // 回算薪资项目
+            List<SalarySobBackItemPO> salarySobBackItems = Collections.emptyList();
+            if (Objects.equals(salaryAcctRecordPO.getBackCalcStatus(), 1)) {
+                salarySobBackItems = getSalarySobBackItemService(user).listBySalarySobId(salaryAcctRecordPO.getSalarySobId());
+            }
+            // 4、查询当前租户的所有薪资项目
+            List<SalaryItemPO> salaryItemPOS = getSalaryItemService(user).listAll();
+            // 5、查询薪资核算记录所用薪资账套的调薪计薪规则
+            List<SalarySobAdjustRulePO> salarySobAdjustRulePOS = getSalarySobAdjustRuleService(user).listBySalarySobId(salaryAcctRecordPO.getSalarySobId());
+            // 6、查询社保福利的所有字段
+            Map<String, String> welfareColumns = getSIAccountService(user).welfareColumns();
+            // 7、查询考勤引用的所有字段
+            List<AttendQuoteFieldListDTO> attendQuoteFieldListDTOS = getAttendQuoteFieldService(user).listAll();
+
+            //核算锁定值
+            List<Long> lockSalaryItemIds = salaryAcctRecordPO.getLockSalaryItemIds();
+            Map<String, SalaryAcctResultPO> acctResults = new HashMap<>();
+            if (CollectionUtils.isNotEmpty(lockSalaryItemIds)) {
+                List<SalaryAcctResultPO> acctResultPOS = getSalaryAcctResultService(user).listBySalaryAcctRecordIds(Collections.singleton(calculateParam.getSalaryAcctRecordId()));
+                acctResults = Optional.ofNullable(acctResultPOS)
+                        .orElse(new ArrayList<>())
+                        .stream()
+                        .filter(po -> lockSalaryItemIds.contains(po.getSalaryItemId()))
+                        .collect(Collectors.toMap(po -> po.getSalaryItemId() + "_" + po.getSalaryAcctEmpId(), a -> a, (a, b) -> a));
+            }
+
+            // 8、查询公式详情
+            Set<Long> formulaIds = SalaryEntityUtil.properties(salarySobItemPOS, SalarySobItemPO::getFormulaId);
+            formulaIds.addAll(SalaryEntityUtil.properties(salaryItemPOS, SalaryItemPO::getFormulaId));
+            formulaIds.addAll(SalaryEntityUtil.properties(salarySobBackItems, SalarySobBackItemPO::getFormulaId));
+            List<ExpressFormula> expressFormulas = getSalaryFormulaService(user).listExpressFormula(formulaIds);
+            // 本次运算的回算薪资项目所涉及的变量
+            Set<String> issuedFieldIds = new HashSet<>();
+            // 9、计算薪资项目的运算优先级
+            List<List<Long>> salarySobItemsWithPriority = SalaryAcctCalculatePriorityBO.calculatePriority(salarySobItemPOS, salaryItemPOS, expressFormulas, salarySobBackItems, issuedFieldIds);
+            // 10、根据id查询其他合并计税的薪资核算记录
+            List<SalaryAcctRecordPO> otherSalaryAcctRecordPOS = getSalaryAcctRecordService(user).listById4OtherConsolidatedTax(salaryAcctRecordPO.getId());
+            // 11、查询本次核算人员
+            List<SalaryAcctEmployeePO> salaryAcctEmployeePOS;
+            if (CollectionUtils.isEmpty(calculateParam.getIds())) {
+                salaryAcctEmployeePOS = getSalaryAcctEmployeeService(user).listBySalaryAcctRecordId(salaryAcctRecordPO.getId());
+            } else {
+                salaryAcctEmployeePOS = getSalaryAcctEmployeeService(user).listByIds(calculateParam.getIds());
+            }
+            if (CollectionUtils.isEmpty(salaryAcctEmployeePOS)) {
+                throw new SalaryRunTimeException(SalaryI18nUtil.getI18nLabel(103378, "薪资核算人员不能为空"));
+            }
+            // 11.1、初始化进度
+            SalaryAcctProgressDTO initProgress = new SalaryAcctProgressDTO().setTitle(SalaryI18nUtil.getI18nLabel(97515, "核算中")).setTitleLabelId(97515L).setTotalQuantity(salaryAcctEmployeePOS.size() * 2 + 1).setCalculatedQuantity(0).setProgress(BigDecimal.ZERO).setStatus(true).setMessage(StringUtils.EMPTY);
+            getSalaryAcctProgressService(user).initProgress("SalaryCacheKey.ACCT_PROGRESS" + calculateParam.getSalaryAcctRecordId(), initProgress);
+            // 12、对薪资核算人员进行拆分
+            List<List<SalaryAcctEmployeePO>> partition = Lists.partition(salaryAcctEmployeePOS, 5000);
+            // 12.1、监控子线程的任务执行
+            CountDownLatch childMonitor = new CountDownLatch(partition.size());
+            // 12.2、记录子线程的执行结果
+            BlockingDeque<SalaryAcctCalculateBO.Result> calculateResults = new LinkedBlockingDeque<>(partition.size());
+            // 12.3、生成本次运算的key
+            String calculateKey = UUID.randomUUID().toString();
+            // 12.4、多线程运算，运算结果存放在临时表中
+            for (List<SalaryAcctEmployeePO> acctEmployeePOS : partition) {
+                SalaryAcctCalculateBO salaryAcctCalculateBO = new SalaryAcctCalculateBO()
+                        .setSalaryAcctRecordPO(salaryAcctRecordPO)
+                        .setSalarySobPO(salarySobPO)
+                        .setSalarySobCycleDTO(salarySobCycleDTO)
+                        .setOtherSalaryAcctRecordPOS(otherSalaryAcctRecordPOS)
+                        .setSalaryAcctLockResultPOS(MapUtils.emptyIfNull(acctResults))
+                        .setLockSalaryItemIds(lockSalaryItemIds)
+                        .setSalarySobItemPOS(salarySobItemPOS)
+                        .setSalaryItemIdWithPriorityList(salarySobItemsWithPriority)
+                        .setExpressFormulas(expressFormulas)
+                        .setSalaryItemPOS(salaryItemPOS)
+                        .setSalarySobAdjustRulePOS(salarySobAdjustRulePOS)
+                        .setWelfareColumns(MapUtils.emptyIfNull(welfareColumns))
+                        .setAttendQuoteFieldListDTOS(attendQuoteFieldListDTOS)
+                        .setSalaryAcctEmployeePOS(acctEmployeePOS)
+                        .setIssuedFieldIds(issuedFieldIds)
+                        .setChildMonitor(childMonitor)
+                        .setResults(calculateResults)
+                        .setCalculateKey(calculateKey);
+                List<SalarySobBackItemPO> finalSalarySobBackItems = salarySobBackItems;
+                LocalRunnable localRunnable = new LocalRunnable() {
+                    @Override
+                    public void execute() {
+                        getSalaryAcctCalculateService(user).calculate(salaryAcctCalculateBO, simpleEmployee, finalSalarySobBackItems);
+                    }
+                };
+                ThreadPoolUtil.fixedPoolExecute(ModulePoolEnum.HRM, "salaryAcctCalculateV2", localRunnable);
+            }
+            // 13、等待所有子线程执行完毕
+            childMonitor.await();
+            // 14、判断子线程执行结果
+            boolean allSuccess = calculateResults.stream().allMatch(SalaryAcctCalculateBO.Result::isStatus);
+            if (!allSuccess) {
+                // 薪资核算实现的线程的错误信息
+                String errorMsg = calculateResults.stream().filter(result -> !result.isStatus()).map(SalaryAcctCalculateBO.Result::getErrMsg).collect(Collectors.joining("|"));
+                getSalaryAcctProgressService(user).fail("SalaryCacheKey.ACCT_PROGRESS" + calculateParam.getSalaryAcctRecordId(), errorMsg);
+                // 删除薪资核算临时存储表中的数据
+                getSalaryAcctResultTempService(user).deleteByCalculateKey(calculateKey);
+                return;
+            }
+            // 15、处理核算结果临时表数据
+            handleSalaryAcctResultTemp(calculateParam, calculateKey);
+
+            getSalaryAcctProgressService(user).finish("SalaryCacheKey.ACCT_PROGRESS" + calculateParam.getSalaryAcctRecordId(), true);
+
+        } catch (Exception e) {
+            log.info("薪资核算出错：{}", e.getMessage(), e);
+//            throw new SalaryRunTimeException(e);
+            getSalaryAcctProgressService(user).fail("SalaryCacheKey.ACCT_PROGRESS" + calculateParam.getSalaryAcctRecordId(), SalaryI18nUtil.getI18nLabel(99642, "薪资核算出错") + ": " + e.getMessage());
+        } finally {
+            // 数据库字段加密用
+        }
+    }
+
+    /**
+     * 处理薪资核算临时存储表中的数据
+     *
+     * @param calculateParam
+     * @param calculateKey
+     */
+    private void handleSalaryAcctResultTemp(SalaryAcctSupplementParam calculateParam, String calculateKey) {
+        // 查询薪资核算结果的临时存储
+        List<SalaryAcctResultTempPO> salaryAcctResultTempPOS = getSalaryAcctResultTempService(user).listByCalculateKey(calculateKey);
+        // 删除原来的薪资核算结果
+        if (CollectionUtils.isNotEmpty(calculateParam.getIds())) {
+            getSalaryAcctResultMapper().deleteBySalaryAcctEmpIds(calculateParam.getIds());
+        } else {
+            getSalaryAcctResultMapper().deleteBySalaryAcctRecordIds(Collections.singleton(calculateParam.getSalaryAcctRecordId()));
+            getSalaryAcctReportService(user).deleteBySalaryAcctRecordId(calculateParam.getSalaryAcctRecordId());
+        }
+        // 保存薪资的薪资核算结果
+        List<SalaryAcctResultPO> salaryAcctResultPOS = SalaryAcctResultBO.convert2ResultPO(salaryAcctResultTempPOS);
+//        batchSave(salaryAcctResultPOS);
+        //保存核算报表数据
+//        List<SalaryAcctResultReportPO> salaryAcctResultReportPOS = SalaryAcctResultReportBO.convert2ReportPO(salaryAcctResultTempPOS, calculateParam.getEmps());
+//        getSalaryAcctReportService(user).batchSave(salaryAcctResultReportPOS);
+        // 删除薪资核算临时存储表中的数据
+        getSalaryAcctResultTempService(user).deleteByCalculateKey(calculateKey);
+    }
+
+
+}
diff --git a/src/com/engine/salary/maintainer/salaryacct/SalaryAcctSupplementParam.java b/src/com/engine/salary/maintainer/salaryacct/SalaryAcctSupplementParam.java
new file mode 100644
index 000000000..a4bcd3c64
--- /dev/null
+++ b/src/com/engine/salary/maintainer/salaryacct/SalaryAcctSupplementParam.java
@@ -0,0 +1,34 @@
+package com.engine.salary.maintainer.salaryacct;
+
+import com.engine.salary.util.valid.DataCheck;
+import lombok.AllArgsConstructor;
+import lombok.Builder;
+import lombok.Data;
+import lombok.NoArgsConstructor;
+
+import java.util.Collection;
+
+/**
+ * 薪资补充核算的参数
+ * <p>Copyright: Copyright (c) 2022</p>
+ * <p>Company: 泛微软件</p>
+ *
+ * @author qiantao
+ * @version 1.0
+ **/
+@Data
+@Builder
+@NoArgsConstructor
+@AllArgsConstructor
+public class SalaryAcctSupplementParam {
+
+    //核算人员的id,不是employeeId而是salaryAcctEmpId
+    private Collection<Long> ids;
+
+    @DataCheck(require = true,message = "参数错误，薪资核算记录ID不能为空")
+    private Long salaryAcctRecordId;
+
+    @DataCheck(require = true,message = "参数错误，薪资项目ID不能为空")
+    private String salaryItemIds;
+
+}