diff --git a/src/com/engine/salary/service/impl/SalaryAcctExcelServiceImpl.java b/src/com/engine/salary/service/impl/SalaryAcctExcelServiceImpl.java
index 7eb434617..d9abbb9b9 100644
--- a/src/com/engine/salary/service/impl/SalaryAcctExcelServiceImpl.java
+++ b/src/com/engine/salary/service/impl/SalaryAcctExcelServiceImpl.java
@@ -4,6 +4,7 @@ import com.cloudstore.eccom.pc.table.WeaTableColumn;
 import com.engine.common.util.ServiceUtil;
 import com.engine.core.impl.Service;
 import com.engine.salary.biz.TaxAgentBiz;
+import com.engine.salary.constant.SalaryDefaultTenantConstant;
 import com.engine.salary.entity.datacollection.DataCollectionEmployee;
 import com.engine.salary.entity.salaryacct.bo.SalaryAcctEmployeeBO;
 import com.engine.salary.entity.salaryacct.bo.SalaryAcctResultBO;
@@ -11,8 +12,10 @@ import com.engine.salary.entity.salaryacct.dto.SalaryAccEmployeeListDTO;
 import com.engine.salary.entity.salaryacct.dto.SalaryAcctImportFieldDTO;
 import com.engine.salary.entity.salaryacct.dto.SalaryComparisonResultListDTO;
 import com.engine.salary.entity.salaryacct.param.*;
+import com.engine.salary.entity.salaryacct.po.ExcelAcctResultPO;
 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.salaryitem.po.SalaryItemPO;
 import com.engine.salary.entity.salarysob.dto.SalarySobItemAggregateDTO;
 import com.engine.salary.entity.salarysob.dto.SalarySobItemDTO;
@@ -25,18 +28,27 @@ import com.engine.salary.exception.SalaryRunTimeException;
 import com.engine.salary.service.*;
 import com.engine.salary.util.SalaryEntityUtil;
 import com.engine.salary.util.SalaryI18nUtil;
+import com.engine.salary.util.excel.ExcelParseHelper;
+import com.engine.salary.util.excel.ExcelSupport;
 import com.engine.salary.util.excel.ExcelUtil;
 import com.engine.salary.util.valid.ValidUtil;
 import com.google.common.collect.Lists;
+import com.google.common.collect.Maps;
+import com.google.common.collect.Sets;
 import lombok.extern.slf4j.Slf4j;
 import org.apache.commons.collections4.CollectionUtils;
 import org.apache.commons.lang3.StringUtils;
+import org.apache.poi.ss.usermodel.Sheet;
 import org.apache.poi.xssf.usermodel.XSSFWorkbook;
+import weaver.file.ImageFileManager;
 import weaver.hrm.User;
 
+import java.io.InputStream;
 import java.util.*;
 import java.util.stream.Collectors;
 
+import static com.engine.salary.util.excel.ExcelSupport.EXCEL_TYPE_XLSX;
+
 /**
  * 薪资核算导入导出
  * <p>Copyright: Copyright (c) 2022</p>
@@ -444,235 +456,259 @@ public class SalaryAcctExcelServiceImpl extends Service implements SalaryAcctExc
 //        }
 //    }
 
-//    private void batchImport(SalaryAcctImportParam param, String importType) {
-//        ValidUtil.doValidator(param);
-//        LocalDateTime now = LocalDateTime.now();
-//
-//        // 薪资核算记录的id
-//        Long salaryAcctRecordId = param.getSalaryAcctRecordId();
-//        // 薪资核算记录
-//        SalaryAcctRecordPO salaryAcctRecordPO = getSalaryAcctRecordService(user).getById(salaryAcctRecordId);
-//        if (salaryAcctRecordPO == null) {
-//            throw new SalaryRunTimeException(SalaryI18nUtil.getI18nLabel(98747, "薪资核算记录不存在或已被删除"));
-//        }
-//        // 薪资账套下的薪资项目副本
-//        List<SalarySobItemPO> salarySobItemPOS = getSalarySobItemService(user).listBySalarySobId(salaryAcctRecordPO.getSalarySobId());
-//        // 薪资项目
-//        Set<Long> salaryItemIds = SalaryEntityUtil.properties(salarySobItemPOS, SalarySobItemPO::getSalaryItemId);
-//        List<SalaryItemPO> salaryItems = getSalaryItemService(user).listByIds(salaryItemIds);
-//        Map<String, Long> salaryItemMap = SalaryEntityUtil.convert2Map(salaryItems, SalaryItemPO::getName, SalaryItemPO::getId);
-//        // 薪资核算确认的人员
-//        List<SalaryAcctEmployeePO> salaryAcctEmployees = getSalaryAcctEmployeeService(user).listBySalaryAcctRecordId(salaryAcctRecordId);
-//        Map<String, SalaryAcctEmployeePO> salaryAcctEmployeeMap = SalaryEntityUtil.convert2Map(salaryAcctEmployees, e -> e.getEmployeeId() + "-" + e.getTaxAgentId());
-//        // 租户下所有的人员
-//        List<DataCollectionEmployee> salaryEmployees = getSalaryEmployeeService(user).listAll();
-//        Map<String, Long> salaryEmployeeMap = SalaryEntityUtil.convert2Map(salaryEmployees, DataCollectionEmployee::getUsername, DataCollectionEmployee::getEmployeeId);
-//        // 租户下所有的个税扣缴义务人
-//        List<TaxAgent> taxAgents = taxAgentService.listAll();
-//        Map<String, Long> taxAgentNameMap = SalaryEntityUtil.convert2Map(taxAgents, TaxAgent::getName, TaxAgent::getId);
-//
-//        // 索引(用于计算进度)
-//        int index = 0;
-//        // 失败的数量
-//        int failCount = 0;
-//        // 成功的数量
-//        int successCount = 0;
-//        // 总数
+    private Map<String, Object> batchImport(SalaryAcctImportParam param, String importType) {
+        ValidUtil.doValidator(param);
+        Date now = new Date();
+
+        Long currentEmployeeId = (long) user.getUID();
+
+        // 薪资核算记录的id
+        Long salaryAcctRecordId = param.getSalaryAcctRecordId();
+        // 薪资核算记录
+        SalaryAcctRecordPO salaryAcctRecordPO = getSalaryAcctRecordService(user).getById(salaryAcctRecordId);
+        if (salaryAcctRecordPO == null) {
+            throw new SalaryRunTimeException(SalaryI18nUtil.getI18nLabel(98747, "薪资核算记录不存在或已被删除"));
+        }
+        // 薪资账套下的薪资项目副本
+        List<SalarySobItemPO> salarySobItemPOS = getSalarySobItemService(user).listBySalarySobId(salaryAcctRecordPO.getSalarySobId());
+        // 薪资项目
+        Set<Long> salaryItemIds = SalaryEntityUtil.properties(salarySobItemPOS, SalarySobItemPO::getSalaryItemId);
+        List<SalaryItemPO> salaryItems = getSalaryItemService(user).listByIds(salaryItemIds);
+        Map<String, Long> salaryItemMap = SalaryEntityUtil.convert2Map(salaryItems, SalaryItemPO::getName, SalaryItemPO::getId);
+        // 薪资核算确认的人员
+        List<SalaryAcctEmployeePO> salaryAcctEmployees = getSalaryAcctEmployeeService(user).listBySalaryAcctRecordId(salaryAcctRecordId);
+        Map<String, SalaryAcctEmployeePO> salaryAcctEmployeeMap = SalaryEntityUtil.convert2Map(salaryAcctEmployees, e -> e.getEmployeeId() + "-" + e.getTaxAgentId());
+        // 租户下所有的人员
+        List<DataCollectionEmployee> salaryEmployees = getSalaryEmployeeService(user).listAll();
+        Map<String, Long> salaryEmployeeMap = SalaryEntityUtil.convert2Map(salaryEmployees, DataCollectionEmployee::getUsername, DataCollectionEmployee::getEmployeeId);
+        // 租户下所有的个税扣缴义务人
+        List<TaxAgent> taxAgents = taxAgentService.listAll();
+        Map<String, Long> taxAgentNameMap = SalaryEntityUtil.convert2Map(taxAgents, TaxAgent::getName, TaxAgent::getId);
+
+        // 索引(用于计算进度)
+        int index = 0;
+        // 失败的数量
+        int failCount = 0;
+        // 成功的数量
+        int successCount = 0;
+        // 总数
 //        int total = message.getBatchFile().getExcelSheets().stream()
 //                .filter(e -> CollectionUtils.isNotEmpty(e.getHeader()) && CollectionUtils.isNotEmpty(e.getData()))
 //                .map(e -> BigDecimal.valueOf(e.getData().size()))
 //                .reduce(BigDecimal.ZERO, BigDecimal::add)
 //                .intValue();
-//        // 包含错误提示信息的sheet页
-//        List<Map<String, String>> errorExcelSheets = Lists.newArrayList();
-//        // 解析excel
-//        Set<Long> salaryAcctEmpIds = Sets.newHashSet();
-//        // excel导入了哪些薪资项目
-//        Set<Long> excelSalaryItemIds = Sets.newHashSet();
-//        List<SalaryAcctResultPO> salaryAcctResults = Lists.newArrayList();
-//        List<SalaryAcctEmployeePO> newSalaryAcctEmployees = Lists.newArrayList();
-//
-//        List<ExcelAcctResultPO> excelAcctResults = Lists.newArrayList();
-//
-//        InputStream fileInputStream = null;
-//        fileInputStream = ImageFileManager.getInputStreamById(Integer.parseInt(param.getImageId()));
-//
-//        Sheet sheet = ExcelSupport.parseFile(fileInputStream, 0, EXCEL_TYPE_XLSX);
-//        List<String> headers = ExcelSupport.getSheetHeader(sheet, 0);
-//
-//        if (CollectionUtils.isEmpty(headers)) {
-//            return;
-//        }
-//        // 错误提示信息
-//        List<ExcelComment> excelComments = Lists.newArrayList();
-//        // 存在错误的那行数据
-//        List<Map<String, Object>> errorDatas = Lists.newArrayList();
-//        // 表头
-//        List<Map> headers = excelSheet.getHeader();
-//        // 处理数值
-//        List<Map<String, Object>> data = excelSheet.getData();
-//        if (CollectionUtils.isEmpty(data)) {
-//            continue;
-//        }
-//        for (int i = 0; i < data.size(); i++) {
-//            int usernameIndex = 0;
-//            boolean isError = false;
-//            Map<String, Object> map = data.get(i);
-//            Long employeeId = 0L;
-//            Long taxAgentId = 0L;
-//            List<SalaryAcctResultPO> salaryAcctResultsOfOneEmp = Lists.newArrayListWithExpectedSize(headers.size() - 1);
-//            List<ExcelAcctResultPO> excelAcctResultsOfOneEmp = Lists.newArrayListWithExpectedSize(headers.size() - 1);
-//            for (int j = 0; j < headers.size(); j++) {
-//                Map header = headers.get(j);
-//                Object dataKey = header.get("key");
-//                if (dataKey == null) {
-//                    continue;
-//                }
-//                String dataValue = (String) map.getOrDefault(dataKey.toString(), "");
-//                if (StringUtils.equals(SalaryI18nUtil.getI18nLabel(85429, "姓名"), dataKey.toString())) {
-//                    usernameIndex = j;
-//                    if (StringUtils.isEmpty(dataValue)) {
-//                        isError = true;
-//                        salaryBatchService.createExcelComment(excelComments, SalaryI18nUtil.getI18nLabel(102838, "姓名不能为空"), i, i, j, j);
-//                    } else {
-//                        employeeId = salaryEmployeeMap.getOrDefault(dataValue, 0L);
-//                        if (employeeId == null || employeeId <= 0) {
-//                            isError = true;
+        // 包含错误提示信息的sheet页
+        List<Map<String, String>> errorExcelSheets = Lists.newArrayList();
+        // 解析excel
+        Set<Long> salaryAcctEmpIds = Sets.newHashSet();
+        // excel导入了哪些薪资项目
+        Set<Long> excelSalaryItemIds = Sets.newHashSet();
+        List<SalaryAcctResultPO> salaryAcctResults = Lists.newArrayList();
+        List<SalaryAcctEmployeePO> newSalaryAcctEmployees = Lists.newArrayList();
+
+        List<ExcelAcctResultPO> excelAcctResults = Lists.newArrayList();
+
+        InputStream fileInputStream = null;
+        fileInputStream = ImageFileManager.getInputStreamById(Integer.parseInt(param.getImageId()));
+
+        Sheet sheet = ExcelSupport.parseFile(fileInputStream, 0, EXCEL_TYPE_XLSX);
+
+
+        // 错误提示信息
+        List<Map> excelComments = Lists.newArrayList();
+        // 存在错误的那行数据
+        List<Map<String, Object>> errorDatas = Lists.newArrayList();
+        // 表头
+        List<String> headers = ExcelSupport.getSheetHeader(sheet, 0);
+        ;
+        // 处理数值
+        List<Map<String, Object>> data = ExcelParseHelper.parse2Map(sheet, 1);
+        if (CollectionUtils.isEmpty(headers)) {
+            throw new RuntimeException("表头为空");
+        }
+        if (CollectionUtils.isEmpty(data)) {
+            throw new RuntimeException("");
+        }
+        for (int i = 0; i < data.size(); i++) {
+            int usernameIndex = 0;
+            boolean isError = false;
+            Map<String, Object> map = data.get(i);
+            Long employeeId = 0L;
+            Long taxAgentId = 0L;
+            List<SalaryAcctResultPO> salaryAcctResultsOfOneEmp = Lists.newArrayListWithExpectedSize(headers.size() - 1);
+            List<ExcelAcctResultPO> excelAcctResultsOfOneEmp = Lists.newArrayListWithExpectedSize(headers.size() - 1);
+            for (int j = 0; j < headers.size(); j++) {
+                String header = headers.get(j);
+                String dataKey = header;
+                if (dataKey == null) {
+                    continue;
+                }
+                String dataValue = (String) map.getOrDefault(dataKey.toString(), "");
+                if (StringUtils.equals(SalaryI18nUtil.getI18nLabel(85429, "姓名"), dataKey.toString())) {
+                    usernameIndex = j;
+                    if (StringUtils.isEmpty(dataValue)) {
+                        isError = true;
+                        Map<String, String> errorMessageMap = Maps.newHashMap();
+                        errorMessageMap.put("message", SalaryI18nUtil.getI18nLabel(102838, "姓名不能为空"));
+                        excelComments.add(errorMessageMap);
+                        //salaryBatchService.createExcelComment(excelComments, SalaryI18nUtil.getI18nLabel(102838, "姓名不能为空"), i, i, j, j);
+                    } else {
+                        employeeId = salaryEmployeeMap.getOrDefault(dataValue, 0L);
+                        if (employeeId == null || employeeId <= 0) {
+                            isError = true;
+                            Map<String, String> errorMessageMap = Maps.newHashMap();
+                            errorMessageMap.put("message", SalaryI18nUtil.getI18nLabel(100579, "姓名错误，系统内不存在该姓名"));
+                            excelComments.add(errorMessageMap);
 //                            salaryBatchService.createExcelComment(excelComments, SalaryI18nUtil.getI18nLabel(100579, "姓名错误，系统内不存在该姓名"), i, i, j, j);
-//                        }
-//                    }
-//                } else if (StringUtils.equals(SalaryI18nUtil.getI18nLabel(86184, "个税扣缴义务人"), dataKey.toString())) {
-//                    if (StringUtils.isEmpty(dataValue)) {
-//                        isError = true;
+                        }
+                    }
+                } else if (StringUtils.equals(SalaryI18nUtil.getI18nLabel(86184, "个税扣缴义务人"), dataKey.toString())) {
+                    if (StringUtils.isEmpty(dataValue)) {
+                        isError = true;
+                        Map<String, String> errorMessageMap = Maps.newHashMap();
+                        errorMessageMap.put("message", SalaryI18nUtil.getI18nLabel(100579, SalaryI18nUtil.getI18nLabel(102839, "个税扣缴义务人不能为空")));
+                        excelComments.add(errorMessageMap);
 //                        salaryBatchService.createExcelComment(excelComments, SalaryI18nUtil.getI18nLabel(102839, "个税扣缴义务人不能为空"), i, i, j, j);
-//                    } else {
-//                        taxAgentId = taxAgentNameMap.getOrDefault(dataValue, 0L);
-//                        if (taxAgentId == null || taxAgentId <= 0) {
-//                            isError = true;
+                    } else {
+                        taxAgentId = taxAgentNameMap.getOrDefault(dataValue, 0L);
+                        if (taxAgentId == null || taxAgentId <= 0) {
+                            isError = true;
+                            Map<String, String> errorMessageMap = Maps.newHashMap();
+                            errorMessageMap.put("message", SalaryI18nUtil.getI18nLabel(100579, SalaryI18nUtil.getI18nLabel(102840, "个税扣缴义务人错误，系统内不存在该个税扣缴义务人")));
+                            excelComments.add(errorMessageMap);
 //                            salaryBatchService.createExcelComment(excelComments, SalaryI18nUtil.getI18nLabel(102840, "个税扣缴义务人错误，系统内不存在该个税扣缴义务人"), i, i, j, j);
-//                        }
-//                    }
-//                } else {
-//                    Long salaryItemId = salaryItemMap.get(dataKey.toString());
-//                    if (salaryItemId == null || salaryItemId <= 0) {
-//                        isError = true;
+                        }
+                    }
+                } else {
+                    Long salaryItemId = salaryItemMap.get(dataKey.toString());
+                    if (salaryItemId == null || salaryItemId <= 0) {
+                        isError = true;
+                        Map<String, String> errorMessageMap = Maps.newHashMap();
+                        errorMessageMap.put("message", SalaryI18nUtil.getI18nLabel(100579, SalaryI18nUtil.getI18nLabel(102840, "本次核算所用账套不包含该薪资项目")));
+                        excelComments.add(errorMessageMap);
 //                        salaryBatchService.createExcelComment(excelComments, SalaryI18nUtil.getI18nLabel(102841, "表头错误，本次核算所用账套不包含该薪资项目"), i, i, j, j);
-//                    } else {
-//                        excelSalaryItemIds.add(salaryItemId);
-//                        if (StringUtils.equals("importExcelAcctResult", importType)) {
-//                            ExcelAcctResultPO excelAcctResult = ExcelAcctResultPO.builder()
+                    } else {
+                        excelSalaryItemIds.add(salaryItemId);
+                        if (StringUtils.equals("importExcelAcctResult", importType)) {
+                            ExcelAcctResultPO excelAcctResult = ExcelAcctResultPO.builder()
 //                                    .id(IdGenerator.generate())
-//                                    .salaryAcctRecordId(salaryAcctRecordPO.getId())
-//                                    .salarySobId(salaryAcctRecordPO.getSalarySobId())
-//                                    .salaryItemId(salaryItemId)
-//                                    .resultValue(dataValue)
-//                                    .creator(currentEmployeeId)
-//                                    .createTime(now)
-//                                    .updateTime(now)
-//                                    .deleteType(0)
-//                                    .tenantKey(tenantKey)
-//                                    .build();
-//                            excelAcctResultsOfOneEmp.add(excelAcctResult);
-//                        }
-//                        if (StringUtils.equals("importSalaryAcctResult", importType)) {
-//                            SalaryAcctResultPO salaryAcctResult = SalaryAcctResultPO.builder()
+                                    .salaryAcctRecordId(salaryAcctRecordPO.getId())
+                                    .salarySobId(salaryAcctRecordPO.getSalarySobId())
+                                    .salaryItemId(salaryItemId)
+                                    .resultValue(dataValue)
+                                    .creator(currentEmployeeId)
+                                    .createTime(now)
+                                    .updateTime(now)
+                                    .deleteType(0)
+                                    .tenantKey(SalaryDefaultTenantConstant.DEFAULT_TENANT_KEY)
+                                    .build();
+                            excelAcctResultsOfOneEmp.add(excelAcctResult);
+                        }
+                        if (StringUtils.equals("importSalaryAcctResult", importType)) {
+                            SalaryAcctResultPO salaryAcctResult = SalaryAcctResultPO.builder()
 //                                    .id(IdGenerator.generate())
-//                                    .salaryAcctRecordId(salaryAcctRecordPO.getId())
-//                                    .salarySobId(salaryAcctRecordPO.getSalarySobId())
-//                                    .salaryItemId(salaryItemId)
-//                                    .resultValue(dataValue)
-//                                    .creator(currentEmployeeId)
-//                                    .createTime(now)
-//                                    .updateTime(now)
-//                                    .deleteType(0)
-//                                    .tenantKey(tenantKey)
-//                                    .build();
-//                            salaryAcctResultsOfOneEmp.add(salaryAcctResult);
-//                        }
-//                    }
-//                }
-//                // （如果是线下对比）如果个税扣缴义务人+人员目前不在核算人员里面，不支持导入
-//                if (StringUtils.equals("importExcelAcctResult", importType)
-//                        && (employeeId != null && employeeId > 0)
-//                        && (taxAgentId != null && taxAgentId > 0)
-//                        && i == data.size() - 1
-//                        && !salaryAcctEmployeeMap.containsKey(employeeId + "-" + taxAgentId)) {
-//                    isError = true;
+                                    .salaryAcctRecordId(salaryAcctRecordPO.getId())
+                                    .salarySobId(salaryAcctRecordPO.getSalarySobId())
+                                    .salaryItemId(salaryItemId)
+                                    .resultValue(dataValue)
+                                    .creator(currentEmployeeId)
+                                    .createTime(now)
+                                    .updateTime(now)
+                                    .deleteType(0)
+                                    .tenantKey(SalaryDefaultTenantConstant.DEFAULT_TENANT_KEY)
+                                    .build();
+                            salaryAcctResultsOfOneEmp.add(salaryAcctResult);
+                        }
+                    }
+                }
+                // （如果是线下对比）如果个税扣缴义务人+人员目前不在核算人员里面，不支持导入
+                if (StringUtils.equals("importExcelAcctResult", importType)
+                        && (employeeId != null && employeeId > 0)
+                        && (taxAgentId != null && taxAgentId > 0)
+                        && i == data.size() - 1
+                        && !salaryAcctEmployeeMap.containsKey(employeeId + "-" + taxAgentId)) {
+                    isError = true;
+                    Map<String, String> errorMessageMap = Maps.newHashMap();
+                    errorMessageMap.put("message", SalaryI18nUtil.getI18nLabel(100579, SalaryI18nUtil.getI18nLabel(102840, "本次薪资核算不包含该人员")));
+                    excelComments.add(errorMessageMap);
 //                    salaryBatchService.createExcelComment(excelComments, SalaryI18nUtil.getI18nLabel(102842, "本次薪资核算不包含该人员"), i, i, usernameIndex, usernameIndex);
-//                }
-//            }
-//            // 每处理50个数据更新一次进度
-//            index++;
+                }
+            }
+            // 每处理50个数据更新一次进度
+            index++;
 //            if (index % 50 == 0 || index >= total) {
 //                salaryBatchService.sendImportRate(message.getBizId(), total, index);
 //            }
-//            if (isError) {
-//                failCount++;
-//                errorDatas.add(map);
-//                continue;
-//            }
-//            SalaryAcctEmployeePO salaryAcctEmployee = salaryAcctEmployeeMap.get(employeeId + "-" + taxAgentId);
-//            Long salaryAcctEmpId = Optional.ofNullable(salaryAcctEmployee).map(SalaryAcctEmployeePO::getId).orElse(0L);
-//            if (StringUtils.equals("importExcelAcctResult", importType)) {
-//                for (ExcelAcctResultPO excelAcctResultPO : excelAcctResultsOfOneEmp) {
-//                    excelAcctResultPO.setEmployeeId(employeeId);
-//                    excelAcctResultPO.setTaxAgentId(taxAgentId);
-//                    excelAcctResultPO.setSalaryAcctEmpId(salaryAcctEmpId);
-//                }
-//                excelAcctResults.addAll(excelAcctResultsOfOneEmp);
-//            }
-//            if (StringUtils.equals("importSalaryAcctResult", importType)) {
-//                if (salaryAcctEmpId <= 0) {
-//                    SalaryAcctEmployeePO acctEmployee = SalaryAcctEmployeePO.builder()
+            if (isError) {
+                failCount++;
+                errorDatas.add(map);
+                continue;
+            }
+            SalaryAcctEmployeePO salaryAcctEmployee = salaryAcctEmployeeMap.get(employeeId + "-" + taxAgentId);
+            Long salaryAcctEmpId = Optional.ofNullable(salaryAcctEmployee).map(SalaryAcctEmployeePO::getId).orElse(0L);
+            if (StringUtils.equals("importExcelAcctResult", importType)) {
+                for (ExcelAcctResultPO excelAcctResultPO : excelAcctResultsOfOneEmp) {
+                    excelAcctResultPO.setEmployeeId(employeeId);
+                    excelAcctResultPO.setTaxAgentId(taxAgentId);
+                    excelAcctResultPO.setSalaryAcctEmpId(salaryAcctEmpId);
+                }
+                excelAcctResults.addAll(excelAcctResultsOfOneEmp);
+            }
+            if (StringUtils.equals("importSalaryAcctResult", importType)) {
+                if (salaryAcctEmpId <= 0) {
+                    SalaryAcctEmployeePO acctEmployee = SalaryAcctEmployeePO.builder()
 //                            .id(IdGenerator.generate())
-//                            .employeeId(employeeId)
-//                            .salaryAcctRecordId(salaryAcctRecordId)
-//                            .salarySobId(salaryAcctRecordPO.getSalarySobId())
-//                            .salaryMonth(salaryAcctRecordPO.getSalaryMonth())
-//                            .taxAgentId(taxAgentId)
-//                            .creator(currentEmployeeId)
-//                            .createTime(now)
-//                            .updateTime(now)
-//                            .deleteType(0)
-//                            .tenantKey(tenantKey)
-//                            .build();
-//                    newSalaryAcctEmployees.add(acctEmployee);
-//                    salaryAcctEmpId = acctEmployee.getId();
-//                }
-//                for (SalaryAcctResultPO salaryAcctResultPO : salaryAcctResultsOfOneEmp) {
-//                    salaryAcctResultPO.setEmployeeId(employeeId);
-//                    salaryAcctResultPO.setTaxAgentId(taxAgentId);
-//                    salaryAcctResultPO.setSalaryAcctEmpId(salaryAcctEmpId);
-//                }
-//                salaryAcctEmpIds.add(salaryAcctEmpId);
-//                salaryAcctResults.addAll(salaryAcctResultsOfOneEmp);
-//            }
-//            successCount++;
-//        }
-//        // 如果sheet包含错误数据
+                            .employeeId(employeeId)
+                            .salaryAcctRecordId(salaryAcctRecordId)
+                            .salarySobId(salaryAcctRecordPO.getSalarySobId())
+                            .salaryMonth(salaryAcctRecordPO.getSalaryMonth())
+                            .taxAgentId(taxAgentId)
+                            .creator(currentEmployeeId)
+                            .createTime(now)
+                            .updateTime(now)
+                            .deleteType(0)
+                            .tenantKey(SalaryDefaultTenantConstant.DEFAULT_TENANT_KEY)
+                            .build();
+                    newSalaryAcctEmployees.add(acctEmployee);
+                    salaryAcctEmpId = acctEmployee.getId();
+                }
+                for (SalaryAcctResultPO salaryAcctResultPO : salaryAcctResultsOfOneEmp) {
+                    salaryAcctResultPO.setEmployeeId(employeeId);
+                    salaryAcctResultPO.setTaxAgentId(taxAgentId);
+                    salaryAcctResultPO.setSalaryAcctEmpId(salaryAcctEmpId);
+                }
+                salaryAcctEmpIds.add(salaryAcctEmpId);
+                salaryAcctResults.addAll(salaryAcctResultsOfOneEmp);
+            }
+            successCount++;
+        }
+        // 如果sheet包含错误数据
 //        if (CollectionUtils.isNotEmpty(errorDatas)) {
 //            salaryBatchService.createErrorExcelSheet(headers, errorDatas, excelSheet.getName(), excelComments, errorExcelSheets);
 //        }
-//        if (StringUtils.equals("importExcelAcctResult", importType)) {
-//            getSalaryComparisonResultService(user).deleteBySalaryAcctRecordIds(Collections.singleton(salaryAcctRecordId));
-//            if (CollectionUtils.isNotEmpty(excelAcctResults)) {
-//                getSalaryComparisonResultService(user).batchSave(excelAcctResults);
-//            }
-//        }
-//        if (StringUtils.equals("importSalaryAcctResult", importType)) {
-//            if (CollectionUtils.isNotEmpty(salaryAcctEmpIds)) {
-//                getSalaryAcctResultService(user).deleteByAcctEmployeeIdsAndSalaryItemIds(salaryAcctEmpIds, excelSalaryItemIds);
-//            }
-//            if (CollectionUtils.isNotEmpty(salaryAcctResults)) {
-//                getSalaryAcctResultService(user).batchSave(salaryAcctResults);
-//            }
-//            if (CollectionUtils.isNotEmpty(newSalaryAcctEmployees)) {
-//                getSalaryAcctEmployeeService(user).batchSave(newSalaryAcctEmployees);
-//            }
-//        }
-//        // 发送导入回调信息
+        if (StringUtils.equals("importExcelAcctResult", importType)) {
+            getSalaryComparisonResultService(user).deleteBySalaryAcctRecordIds(Collections.singleton(salaryAcctRecordId));
+            if (CollectionUtils.isNotEmpty(excelAcctResults)) {
+                getSalaryComparisonResultService(user).batchSave(excelAcctResults);
+            }
+        }
+        if (StringUtils.equals("importSalaryAcctResult", importType)) {
+            if (CollectionUtils.isNotEmpty(salaryAcctEmpIds)) {
+                getSalaryAcctResultService(user).deleteByAcctEmployeeIdsAndSalaryItemIds(salaryAcctEmpIds, excelSalaryItemIds);
+            }
+            if (CollectionUtils.isNotEmpty(salaryAcctResults)) {
+                getSalaryAcctResultService(user).batchSave(salaryAcctResults);
+            }
+            if (CollectionUtils.isNotEmpty(newSalaryAcctEmployees)) {
+                getSalaryAcctEmployeeService(user).batchSave(newSalaryAcctEmployees);
+            }
+        }
+
+
+        // 发送导入回调信息
 //        salaryBatchService.sendImportCallBackInfo(message, successCount, failCount, errorExcelSheets);
-//    }
+        return null;
+    }
 
 //    @Override
 //    public Map<String, Object> exportCheckResult(
diff --git a/src/com/engine/salary/service/impl/SalaryAcctRecordServiceImpl.java b/src/com/engine/salary/service/impl/SalaryAcctRecordServiceImpl.java
index 08c0a0018..884d2adff 100644
--- a/src/com/engine/salary/service/impl/SalaryAcctRecordServiceImpl.java
+++ b/src/com/engine/salary/service/impl/SalaryAcctRecordServiceImpl.java
@@ -8,6 +8,7 @@ import com.engine.salary.entity.salaryacct.param.SalaryAcctRecordQueryParam;
 import com.engine.salary.entity.salaryacct.param.SalaryAcctRecordSaveParam;
 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.salarysob.dto.SalarySobCycleDTO;
 import com.engine.salary.entity.salarysob.po.SalarySobPO;
 import com.engine.salary.enums.salaryaccounting.SalaryAcctRecordStatusEnum;
@@ -58,7 +59,10 @@ public class SalaryAcctRecordServiceImpl extends Service implements SalaryAcctRe
         return (SalaryAcctEmployeeService) ServiceUtil.getService(SalaryAcctEmployeeServiceImpl.class, user);
     }
 
-    private SalaryAcctResultService salaryAcctResultService;
+
+    private SalaryAcctResultService getSalaryAcctResultService(User user) {
+        return (SalaryAcctResultService) ServiceUtil.getService(SalaryAcctResultServiceImpl.class, user);
+    }
 
 //    private SalaryCheckResultService salaryCheckResultService;
 //
@@ -306,7 +310,7 @@ public class SalaryAcctRecordServiceImpl extends Service implements SalaryAcctRe
         //todo 删除薪资核算人员
 //        getSalaryAcctEmployeeService(user).deleteBySalaryAcctRecordIds(ids);
 //        // 删除薪资核算结果
-//        salaryAcctResultService.deleteBySalaryAcctRecordIds(ids);
+//        getSalaryAcctResultService(user).deleteBySalaryAcctRecordIds(ids);
 //        // 删除校验异常
 //        salaryCheckResultService.deleteBySalaryAcctRecordIds(ids);
 //        // 删除校验异常明细
@@ -349,11 +353,10 @@ public class SalaryAcctRecordServiceImpl extends Service implements SalaryAcctRe
 //        if (CollectionUtils.isNotEmpty(salaryCheckResultPOS)) {
 //            throw new SalaryRunTimeException(SalaryI18nUtil.getI18nLabel(98784, "核算结果尚未通过校验规则，请确认是否需要忽略校验异常后再归档"));
 //        }
-        //todo 查询薪资核算结果
-//        List<SalaryAcctResultPO> salaryAcctResultPOS = salaryAcctResultService.listBySalaryAcctRecordIds(Collections.singleton(salaryAcctRecordId));
-//        if (CollectionUtils.isEmpty(salaryAcctResultPOS)) {
-//            throw new SalaryRunTimeException(SalaryI18nUtil.getI18nLabel(99691, "尚未核算，请先核算后再归档"));
-//        }
+        List<SalaryAcctResultPO> salaryAcctResultPOS = getSalaryAcctResultService(user).listBySalaryAcctRecordIds(Collections.singleton(salaryAcctRecordId));
+        if (CollectionUtils.isEmpty(salaryAcctResultPOS)) {
+            throw new SalaryRunTimeException(SalaryI18nUtil.getI18nLabel(99691, "尚未核算，请先核算后再归档"));
+        }
         // 更新薪资核算记录的状态
         salaryAcctRecordPO.setStatus(SalaryAcctRecordStatusEnum.ARCHIVED.getValue());
         salaryAcctRecordPO.setUpdateTime(new Date());