diff --git a/src/com/engine/salary/service/SalaryAcctResultService.java b/src/com/engine/salary/service/SalaryAcctResultService.java
index a2af68ac5..b15cf93bd 100644
--- a/src/com/engine/salary/service/SalaryAcctResultService.java
+++ b/src/com/engine/salary/service/SalaryAcctResultService.java
@@ -200,4 +200,11 @@ public interface SalaryAcctResultService {
     List<SalaryAcctResultPO> listByAcctEmployeeIdsAndSalaryItemIds(Collection<Long> salaryAcctEmpIds, Collection<Long> salaryItemIds);
 
     List<Long> listAcctEmpIdByAcctEmpId(List<Long> salaryAcctEmployeeIds);
+
+    /**
+     * 检查当前用户是否有查看权限
+     * @param salaryAcctRecordId
+     * @return
+     */
+    Boolean checkAuth(Long salaryAcctRecordId);
 }
diff --git a/src/com/engine/salary/service/impl/SalaryAcctResultServiceImpl.java b/src/com/engine/salary/service/impl/SalaryAcctResultServiceImpl.java
index 1a7a539de..555738118 100644
--- a/src/com/engine/salary/service/impl/SalaryAcctResultServiceImpl.java
+++ b/src/com/engine/salary/service/impl/SalaryAcctResultServiceImpl.java
@@ -7,11 +7,11 @@ import com.engine.salary.common.LocalDateRange;
 import com.engine.salary.encrypt.EncryptUtil;
 import com.engine.salary.entity.datacollection.DataCollectionEmployee;
 import com.engine.salary.entity.datacollection.dto.AttendQuoteFieldListDTO;
+import com.engine.salary.entity.progress.ProgressDTO;
 import com.engine.salary.entity.report.bo.SalaryAcctResultReportBO;
 import com.engine.salary.entity.report.po.SalaryAcctResultReportPO;
 import com.engine.salary.entity.salaryacct.bo.*;
 import com.engine.salary.entity.salaryacct.dto.ConsolidatedTaxDetailDTO;
-import com.engine.salary.entity.progress.ProgressDTO;
 import com.engine.salary.entity.salaryacct.dto.SalaryAcctResultDetailDTO;
 import com.engine.salary.entity.salaryacct.dto.SalaryAcctResultListColumnDTO;
 import com.engine.salary.entity.salaryacct.param.*;
@@ -20,6 +20,7 @@ import com.engine.salary.entity.salaryformula.ExpressFormula;
 import com.engine.salary.entity.salaryitem.po.SalaryItemPO;
 import com.engine.salary.entity.salarysob.dto.*;
 import com.engine.salary.entity.salarysob.po.*;
+import com.engine.salary.entity.taxagent.po.TaxAgentAdminPO;
 import com.engine.salary.entity.taxagent.po.TaxAgentPO;
 import com.engine.salary.enums.SalaryValueTypeEnum;
 import com.engine.salary.enums.salaryaccounting.LockStatusEnum;
@@ -173,6 +174,10 @@ public class SalaryAcctResultServiceImpl extends Service implements SalaryAcctRe
         return ServiceUtil.getService(SalaryStatisticsReportServiceImpl.class, user);
     }
 
+    private TaxAgentAdminService getTaxAgentAdminService(User user) {
+        return ServiceUtil.getService(TaxAgentAdminServiceImpl.class, user);
+    }
+
 
     private SalaryCheckResultService salaryCheckResultService;
 
@@ -1031,4 +1036,21 @@ public class SalaryAcctResultServiceImpl extends Service implements SalaryAcctRe
 //        }
         return salaryItemIds;
     }
+
+    @Override
+    public Boolean checkAuth(Long salaryAcctRecordId) {
+        // 获取该核算记录的个税扣缴义务
+        SalaryAcctRecordPO recordPO = getSalaryAcctRecordService(user).getById(salaryAcctRecordId);
+        if(Objects.isNull(recordPO)) {
+            return false;
+        }
+        SalarySobPO salarySobPO = getSalarySobService(user).getById(recordPO.getSalarySobId());
+        Long taxAgentId = salarySobPO.getTaxAgentId();
+        List<TaxAgentAdminPO> adminTaxAgentList = getTaxAgentAdminService(user).listByEmployeeId(Long.valueOf(user.getUID()));
+        Optional<TaxAgentAdminPO> canOperate = adminTaxAgentList.stream().filter(po -> NumberUtils.compare(taxAgentId, po.getTaxAgentId()) == 0).findFirst();
+        if(!canOperate.isPresent()){
+          return false;
+        }
+        return true;
+    }
 }
\ No newline at end of file
diff --git a/src/com/engine/salary/web/SalaryAcctController.java b/src/com/engine/salary/web/SalaryAcctController.java
index 1fdd0a7a6..8df680db0 100644
--- a/src/com/engine/salary/web/SalaryAcctController.java
+++ b/src/com/engine/salary/web/SalaryAcctController.java
@@ -371,6 +371,13 @@ public class SalaryAcctController {
     // **********************************薪资核算人员相关 end*********************************/
 
     // **********************************薪资核算结果 start*********************************/
+    @GET
+    @Path("/acctresult/checkAuth")
+    @Produces(MediaType.APPLICATION_JSON)
+    public String checkAuth(@Context HttpServletRequest request, @Context HttpServletResponse response, @QueryParam("salaryAcctRecordId") Long salaryAcctRecordId) {
+        User user = HrmUserVarify.getUser(request, response);
+        return new ResponseResult<Long, Boolean>(user).run(getSalaryAcctResultWrapper(user)::checkAuth, salaryAcctRecordId);
+    }
 
     //薪资核算结果列表
     @POST
diff --git a/src/com/engine/salary/wrapper/SalaryAcctResultWrapper.java b/src/com/engine/salary/wrapper/SalaryAcctResultWrapper.java
index 13b292d0c..8c0e6404d 100644
--- a/src/com/engine/salary/wrapper/SalaryAcctResultWrapper.java
+++ b/src/com/engine/salary/wrapper/SalaryAcctResultWrapper.java
@@ -5,8 +5,8 @@ import com.engine.core.impl.Service;
 import com.engine.salary.cache.SalaryCacheKey;
 import com.engine.salary.component.WeaTableColumnGroup;
 import com.engine.salary.entity.datacollection.DataCollectionEmployee;
-import com.engine.salary.entity.salaryacct.dto.ConsolidatedTaxDetailDTO;
 import com.engine.salary.entity.progress.ProgressDTO;
+import com.engine.salary.entity.salaryacct.dto.ConsolidatedTaxDetailDTO;
 import com.engine.salary.entity.salaryacct.dto.SalaryAcctResultDetailDTO;
 import com.engine.salary.entity.salaryacct.dto.SalaryAcctResultListColumnDTO;
 import com.engine.salary.entity.salaryacct.param.SalaryAcctCalculateParam;
@@ -249,6 +249,17 @@ public class SalaryAcctResultWrapper extends Service {
 
     }
 
+    /**
+     * 检查是否有薪资核算结果的查看权限
+     * @param salaryAcctRecordId
+     */
+    public Boolean checkAuth(Long salaryAcctRecordId) {
+        if(Objects.isNull(salaryAcctRecordId)){
+            return false;
+        }
+        return getSalaryAcctResultService(user).checkAuth(salaryAcctRecordId);
+    }
+
 
     /**
      * 薪资核算-校验