diff --git a/src/com/engine/salary/mapper/salaryacct/SalaryAcctResultMapper.java b/src/com/engine/salary/mapper/salaryacct/SalaryAcctResultMapper.java
index d1bc53212..8ef60131e 100644
--- a/src/com/engine/salary/mapper/salaryacct/SalaryAcctResultMapper.java
+++ b/src/com/engine/salary/mapper/salaryacct/SalaryAcctResultMapper.java
@@ -125,5 +125,4 @@ public interface SalaryAcctResultMapper {
 	 */
 	void batchUpdateOriginResultValue(@Param("collection") List<SalaryAcctResultPO> subSalaryAcctResultValues);
 
-
 }
\ No newline at end of file
diff --git a/src/com/engine/salary/service/SalaryAcctResultService.java b/src/com/engine/salary/service/SalaryAcctResultService.java
index 6404a7281..b1f3d35bd 100644
--- a/src/com/engine/salary/service/SalaryAcctResultService.java
+++ b/src/com/engine/salary/service/SalaryAcctResultService.java
@@ -14,6 +14,7 @@ import com.engine.salary.util.page.PageInfo;
 import java.util.Collection;
 import java.util.List;
 import java.util.Map;
+import java.util.Set;
 
 /**
  * 薪资核算结果
@@ -190,4 +191,12 @@ public interface SalaryAcctResultService {
      * @return
      */
     List<SalaryAcctResultPO> listBySalaryAcctRecordIdsAndSalaryItemIds(Collection<Long> salaryAcctRecordIds, Collection<Long> salaryItemIds);
+
+    /**
+     * @description 根据薪资核算人员id、薪资项目id获取薪资核算结果
+     * @return List<SalaryAesultPO>
+     * @author Harryxzy
+     * @date 2022/12/26 22:24
+     */
+    List<SalaryAcctResultPO> listByAcctEmployeeIdsAndSalaryItemIds(Set<Long> salaryAcctEmpIds, Set<Long> excelSalaryItemIds);
 }
diff --git a/src/com/engine/salary/service/impl/SalaryAcctExcelServiceImpl.java b/src/com/engine/salary/service/impl/SalaryAcctExcelServiceImpl.java
index cf95d8697..d1b56d4c0 100644
--- a/src/com/engine/salary/service/impl/SalaryAcctExcelServiceImpl.java
+++ b/src/com/engine/salary/service/impl/SalaryAcctExcelServiceImpl.java
@@ -895,12 +895,17 @@ public class SalaryAcctExcelServiceImpl extends Service implements SalaryAcctExc
                 }
             }
             if (StringUtils.equals("importSalaryAcctResult", importType)) {
+                List<SalaryAcctResultPO> deleteResults = new ArrayList<>();
                 if (CollectionUtils.isNotEmpty(salaryAcctEmpIds)) {
+                    // 获取删除的核算结果
+                    deleteResults = getSalaryAcctResultService(user).listByAcctEmployeeIdsAndSalaryItemIds(salaryAcctEmpIds, excelSalaryItemIds);
                     getSalaryAcctResultService(user).deleteByAcctEmployeeIdsAndSalaryItemIds(salaryAcctEmpIds, excelSalaryItemIds);
                     //删除报表
                     getSalaryAcctReportService(user).deleteByAcctEmployeeIdsAndSalaryItemIds(salaryAcctEmpIds, excelSalaryItemIds);
                 }
                 if (CollectionUtils.isNotEmpty(salaryAcctResults)) {
+                    // 处理导入薪资项的回算值
+                    handleOriginResultValue(deleteResults, salaryAcctResults);
                     getSalaryAcctResultService(user).batchSave(salaryAcctResults);
                     //报表
                     getSalaryAcctReportService(user).batchSave(salaryAcctReports);
@@ -923,6 +928,23 @@ public class SalaryAcctExcelServiceImpl extends Service implements SalaryAcctExc
         return apidatas;
     }
 
+    /**
+     * @description
+     * @return void
+     * @author Harryxzy
+     * @date 2022/12/26 22:36
+     */
+    private void handleOriginResultValue(List<SalaryAcctResultPO> deleteResults, List<SalaryAcctResultPO> salaryAcctResults) {
+        Map<String, List<SalaryAcctResultPO>> deleteMap = SalaryEntityUtil.group2Map(deleteResults, po -> po.getSalaryAcctEmpId() + "-" + po.getSalaryItemId());
+        salaryAcctResults.stream().forEach(result -> {
+            List<SalaryAcctResultPO> salaryAcctResultPOS = deleteMap.get(result.getSalaryAcctEmpId() + "-" + result.getSalaryItemId());
+            if(salaryAcctResultPOS != null && salaryAcctResultPOS.size() > 0  ){
+                result.setOriginResultValue(salaryAcctResultPOS.get(0).getOriginResultValue());
+            }
+        });
+
+    }
+
 //    @Override
 //    public Map<String, Object> exportCheckResult(
 //            SalaryCheckResultExportParam exportParam,
diff --git a/src/com/engine/salary/service/impl/SalaryAcctResultServiceImpl.java b/src/com/engine/salary/service/impl/SalaryAcctResultServiceImpl.java
index 5605f5c8b..d944577a5 100644
--- a/src/com/engine/salary/service/impl/SalaryAcctResultServiceImpl.java
+++ b/src/com/engine/salary/service/impl/SalaryAcctResultServiceImpl.java
@@ -866,6 +866,15 @@ public class SalaryAcctResultServiceImpl extends Service implements SalaryAcctRe
 
     }
 
+    @Override
+    public List<SalaryAcctResultPO> listByAcctEmployeeIdsAndSalaryItemIds(Set<Long> salaryAcctEmployeeIds, Set<Long> salaryItemIds) {
+        SalaryAcctResultPO build = SalaryAcctResultPO.builder().salaryAcctEmpIds(salaryAcctEmployeeIds).salaryItemIds(salaryItemIds).build();
+        List<SalaryAcctResultPO> list = getSalaryAcctResultMapper().listSome(build);
+        // 数据解密
+        encryptUtil.decryptList(list, SalaryAcctResultPO.class);
+        return list;
+    }
+
     @Override
     public void batchUpdateOriginResultValue(List<SalaryAcctResultPO> salaryAcctResultValues) {
         int batchSize = 500;