diff --git a/src/com/engine/salary/service/impl/LySalaryReportServiceImpl.java b/src/com/engine/salary/service/impl/LySalaryReportServiceImpl.java
index 1073bf769..800ff069a 100644
--- a/src/com/engine/salary/service/impl/LySalaryReportServiceImpl.java
+++ b/src/com/engine/salary/service/impl/LySalaryReportServiceImpl.java
@@ -958,33 +958,42 @@ public class LySalaryReportServiceImpl extends Service implements LySalaryReport
             List<Long> salaryAcctRecordIds = salaryAcctRecordList.stream().map(SalaryAcctRecordPO::getId).collect(Collectors.toList());
             // 获取当前登录人员能够管理的法人主体
             List<String> canManageFrzt = getLySalaryReportService(user).getCanManageFrztByUid(user);
-            if (CollectionUtils.isNotEmpty(param.getFycdgsqc())) {
-                canManageFrzt = canManageFrzt.stream().filter(param.getFycdgsqc()::contains).collect(Collectors.toList());
-            }
+
             List<SalaryAcctResultPO> acctResultList = getSalaryAcctResultService(user).listBySalaryAcctRecordIdsAndSalaryItemIds(salaryAcctRecordIds, Collections.singletonList(gsmcItemId));
+            if (CollectionUtils.isNotEmpty(param.getFycdgsqc())) {
+                acctResultList = acctResultList.stream().filter(result -> param.getFycdgsqc().contains(result.getResultValue())).collect(Collectors.toList());
+            }
             // 获取薪资核算人员
             Boolean isChief = getTaxAgentService(user).isChief(Long.valueOf(user.getUID()));
-            List<Long> salaryAcctEmpIds = new ArrayList<>();
-            if (isChief) {
-                salaryAcctEmpIds = acctResultList.stream()
-                        .map(SalaryAcctResultPO::getSalaryAcctEmpId)
-                        .collect(Collectors.toList());
-            } else {
-                List<String> finalCanManageFrzt = canManageFrzt;
-                salaryAcctEmpIds = acctResultList.stream()
-                        .filter(result -> finalCanManageFrzt.contains(result.getResultValue()))
-                        .map(SalaryAcctResultPO::getSalaryAcctEmpId)
-                        .collect(Collectors.toList());
-            }
+            List<Long> salaryAcctEmpIds =  acctResultList.stream()
+                    .map(SalaryAcctResultPO::getSalaryAcctEmpId)
+                    .collect(Collectors.toList());
 
-            // 查询薪资核算结果
-            acctResultList = getSalaryAcctResultService(user).listByAcctEmployeeIdsAndSalaryItemIds(salaryAcctEmpIds, salaryItemIds);
             // 查询薪资核算人员
             List<SalaryAcctEmployeePO> salaryAcctEmployeeList = new ArrayList<>();
             if (CollectionUtils.isNotEmpty(salaryAcctEmpIds)) {
                 salaryAcctEmployeeList = getSalaryAcctEmployeeService(user).listByIds(salaryAcctEmpIds);
             }
 
+            if (!isChief) {
+                List<String> finalCanManageFrzt = canManageFrzt;
+                List<Long> salaryAcctEmpIdsByfrzt = acctResultList.stream()
+                        .filter(result -> finalCanManageFrzt.contains(result.getResultValue()))
+                        .map(SalaryAcctResultPO::getSalaryAcctEmpId)
+                        .collect(Collectors.toList());
+
+                // 获取当前用户能够查看哪些分部的数据
+                List<Long> canManageSubCompanyIds = getCanManageSubCompanyIdsByUid(Long.valueOf(user.getUID()));
+                salaryAcctEmployeeList = salaryAcctEmployeeList.stream()
+                        .filter(acctEmp -> canManageSubCompanyIds.contains(acctEmp.getSubcompanyId()) || salaryAcctEmpIdsByfrzt.contains(acctEmp.getId()))
+                        .collect(Collectors.toList());
+                salaryAcctEmpIds = salaryAcctEmployeeList.stream().map(SalaryAcctEmployeePO::getId).collect(Collectors.toList());
+            }
+
+            // 查询薪资核算结果
+            acctResultList = getSalaryAcctResultService(user).listByAcctEmployeeIdsAndSalaryItemIds(salaryAcctEmpIds, salaryItemIds);
+
+
             List<Long> empIds = salaryAcctEmployeeList.stream().map(SalaryAcctEmployeePO::getEmployeeId).collect(Collectors.toList());
             List<DataCollectionEmployee> employeeList = getSalaryEmployeeService(user).listByIds(empIds);
             acctResultMap = SalaryAcctResultBO.buildData4Ly(salaryItemList, new ArrayList<>(), employeeList, salaryAcctEmployeeList, acctResultList, false);
@@ -1101,32 +1110,41 @@ public class LySalaryReportServiceImpl extends Service implements LySalaryReport
             List<Long> salaryAcctRecordIds = salaryAcctRecordList.stream().map(SalaryAcctRecordPO::getId).collect(Collectors.toList());
             // 获取当前登录人员能够管理的法人主体
             List<String> canManageFrzt = getLySalaryReportService(user).getCanManageFrztByUid(user);
-            if (CollectionUtils.isNotEmpty(param.getFycdgsqc())) {
-                canManageFrzt = canManageFrzt.stream().filter(param.getFycdgsqc()::contains).collect(Collectors.toList());
-            }
-            List<SalaryAcctResultPO> acctResultList = getSalaryAcctResultService(user).listBySalaryAcctRecordIdsAndSalaryItemIds(salaryAcctRecordIds, Collections.singletonList(gsmcItemId));
-            // 获取薪资核算人员
-            List<Long> salaryAcctEmpIds = new ArrayList<>();
-            Boolean isChief = getTaxAgentService(user).isChief((long) user.getUID());
-            if (isChief) {
-                salaryAcctEmpIds = acctResultList.stream()
-                        .map(SalaryAcctResultPO::getSalaryAcctEmpId)
-                        .collect(Collectors.toList());
-            } else {
-                List<String> finalCanManageFrzt = canManageFrzt;
-                salaryAcctEmpIds = acctResultList.stream()
-                        .filter(result -> finalCanManageFrzt.contains(result.getResultValue()))
-                        .map(SalaryAcctResultPO::getSalaryAcctEmpId)
-                        .collect(Collectors.toList());
-            }
 
-            // 查询薪资核算结果
-            acctResultList = getSalaryAcctResultService(user).listByAcctEmployeeIdsAndSalaryItemIds(salaryAcctEmpIds, salaryItemIds);
+            List<SalaryAcctResultPO> acctResultList = getSalaryAcctResultService(user).listBySalaryAcctRecordIdsAndSalaryItemIds(salaryAcctRecordIds, Collections.singletonList(gsmcItemId));
+            if (CollectionUtils.isNotEmpty(param.getFycdgsqc())) {
+                acctResultList = acctResultList.stream().filter(result -> param.getFycdgsqc().contains(result.getResultValue())).collect(Collectors.toList());
+            }
+            // 获取薪资核算人员
+            List<Long> salaryAcctEmpIds = acctResultList.stream()
+                    .map(SalaryAcctResultPO::getSalaryAcctEmpId)
+                    .collect(Collectors.toList());
+
             // 查询薪资核算人员
             List<SalaryAcctEmployeePO> salaryAcctEmployeeList = new ArrayList<>();
             if (CollectionUtils.isNotEmpty(salaryAcctEmpIds)) {
                 salaryAcctEmployeeList = getSalaryAcctEmployeeService(user).listByIds(salaryAcctEmpIds);
             }
+
+            Boolean isChief = getTaxAgentService(user).isChief((long) user.getUID());
+            if (!isChief) {
+                List<String> finalCanManageFrzt = canManageFrzt;
+                List<Long> salaryAcctEmpIdsByfrzt = acctResultList.stream()
+                        .filter(result -> finalCanManageFrzt.contains(result.getResultValue()))
+                        .map(SalaryAcctResultPO::getSalaryAcctEmpId)
+                        .collect(Collectors.toList());
+
+                // 获取当前用户能够查看哪些分部的数据
+                List<Long> canManageSubCompanyIds = getCanManageSubCompanyIdsByUid(Long.valueOf(user.getUID()));
+                salaryAcctEmployeeList = salaryAcctEmployeeList.stream()
+                        .filter(acctEmp -> canManageSubCompanyIds.contains(acctEmp.getSubcompanyId()) || salaryAcctEmpIdsByfrzt.contains(acctEmp.getId()))
+                        .collect(Collectors.toList());
+                salaryAcctEmpIds = salaryAcctEmployeeList.stream().map(SalaryAcctEmployeePO::getId).collect(Collectors.toList());
+            }
+
+            // 查询薪资核算结果
+            acctResultList = getSalaryAcctResultService(user).listByAcctEmployeeIdsAndSalaryItemIds(salaryAcctEmpIds, salaryItemIds);
+
             List<Long> empIds = salaryAcctEmployeeList.stream().map(SalaryAcctEmployeePO::getEmployeeId).collect(Collectors.toList());
             List<DataCollectionEmployee> employeeList = getSalaryEmployeeService(user).listByIds(empIds);
             acctResultMap = SalaryAcctResultBO.buildData4Ly(salaryItemList, new ArrayList<>(), employeeList, salaryAcctEmployeeList, acctResultList, false);
@@ -1216,31 +1234,40 @@ public class LySalaryReportServiceImpl extends Service implements LySalaryReport
             List<Long> salaryAcctRecordIds = salaryAcctRecordList.stream().map(SalaryAcctRecordPO::getId).collect(Collectors.toList());
             // 获取当前登录人员能够管理的法人主体
             List<String> canManageFrzt = getLySalaryReportService(user).getCanManageFrztByUid(user);
-            if (CollectionUtils.isNotEmpty(param.getFycdgsqc())) {
-                canManageFrzt = canManageFrzt.stream().filter(param.getFycdgsqc()::contains).collect(Collectors.toList());
-            }
+
             List<SalaryAcctResultPO> acctResultList = getSalaryAcctResultService(user).listBySalaryAcctRecordIdsAndSalaryItemIds(salaryAcctRecordIds, Collections.singletonList(gsmcItemId));
-            // 获取薪资核算人员
-            List<Long> salaryAcctEmpIds = new ArrayList<>();
-            Boolean isChief = getTaxAgentService(user).isChief((long) user.getUID());
-            if (isChief) {
-                salaryAcctEmpIds = acctResultList.stream()
-                        .map(SalaryAcctResultPO::getSalaryAcctEmpId)
-                        .collect(Collectors.toList());
-            } else {
-                List<String> finalCanManageFrzt = canManageFrzt;
-                salaryAcctEmpIds = acctResultList.stream()
-                        .filter(result -> finalCanManageFrzt.contains(result.getResultValue()))
-                        .map(SalaryAcctResultPO::getSalaryAcctEmpId)
-                        .collect(Collectors.toList());
+            if (CollectionUtils.isNotEmpty(param.getFycdgsqc())) {
+                acctResultList = acctResultList.stream().filter(result -> param.getFycdgsqc().contains(result.getResultValue())).collect(Collectors.toList());
             }
-            // 查询薪资核算结果
-            acctResultList = getSalaryAcctResultService(user).listByAcctEmployeeIdsAndSalaryItemIds(salaryAcctEmpIds, salaryItemIds);
+            // 获取薪资核算人员
+            List<Long> salaryAcctEmpIds = acctResultList.stream()
+                    .map(SalaryAcctResultPO::getSalaryAcctEmpId)
+                    .collect(Collectors.toList());
+
             // 查询薪资核算人员
             List<SalaryAcctEmployeePO> salaryAcctEmployeeList = new ArrayList<>();
             if (CollectionUtils.isNotEmpty(salaryAcctEmpIds)) {
                 salaryAcctEmployeeList = getSalaryAcctEmployeeService(user).listByIds(salaryAcctEmpIds);
             }
+            Boolean isChief = getTaxAgentService(user).isChief((long) user.getUID());
+            if (!isChief) {
+                List<String> finalCanManageFrzt = canManageFrzt;
+                List<Long> salaryAcctEmpIdsByfrzt = acctResultList.stream()
+                        .filter(result -> finalCanManageFrzt.contains(result.getResultValue()))
+                        .map(SalaryAcctResultPO::getSalaryAcctEmpId)
+                        .collect(Collectors.toList());
+
+                // 获取当前用户能够查看哪些分部的数据
+                List<Long> canManageSubCompanyIds = getCanManageSubCompanyIdsByUid(Long.valueOf(user.getUID()));
+                salaryAcctEmployeeList = salaryAcctEmployeeList.stream()
+                        .filter(acctEmp -> canManageSubCompanyIds.contains(acctEmp.getSubcompanyId()) || salaryAcctEmpIdsByfrzt.contains(acctEmp.getId()))
+                        .collect(Collectors.toList());
+                salaryAcctEmpIds = salaryAcctEmployeeList.stream().map(SalaryAcctEmployeePO::getId).collect(Collectors.toList());
+            }
+
+            // 查询薪资核算结果
+            acctResultList = getSalaryAcctResultService(user).listByAcctEmployeeIdsAndSalaryItemIds(salaryAcctEmpIds, salaryItemIds);
+
             List<Long> empIds = salaryAcctEmployeeList.stream().map(SalaryAcctEmployeePO::getEmployeeId).collect(Collectors.toList());
             List<DataCollectionEmployee> employeeList = getSalaryEmployeeService(user).listByIds(empIds);
             List<SalarySobEmpFieldPO> salarySobEmpFields = new ArrayList<>();
@@ -1367,32 +1394,41 @@ public class LySalaryReportServiceImpl extends Service implements LySalaryReport
             List<Long> salaryAcctRecordIds = salaryAcctRecordList.stream().map(SalaryAcctRecordPO::getId).collect(Collectors.toList());
             // 获取当前登录人员能够管理的法人主体
             List<String> canManageFrzt = getLySalaryReportService(user).getCanManageFrztByUid(user);
-            if (CollectionUtils.isNotEmpty(param.getFycdgsqc())) {
-                canManageFrzt = canManageFrzt.stream().filter(param.getFycdgsqc()::contains).collect(Collectors.toList());
-            }
+
             List<SalaryAcctResultPO> acctResultList = getSalaryAcctResultService(user).listBySalaryAcctRecordIdsAndSalaryItemIds(salaryAcctRecordIds, Collections.singletonList(gsmcItemId));
-            // 获取薪资核算人员
-            List<Long> salaryAcctEmpIds = new ArrayList<>();
-            Boolean isChief = getTaxAgentService(user).isChief((long) user.getUID());
-            if (isChief) {
-                salaryAcctEmpIds = acctResultList.stream()
-                        .map(SalaryAcctResultPO::getSalaryAcctEmpId)
-                        .collect(Collectors.toList());
-            } else {
-                List<String> finalCanManageFrzt = canManageFrzt;
-                salaryAcctEmpIds = acctResultList.stream()
-                        .filter(result -> finalCanManageFrzt.contains(result.getResultValue()))
-                        .map(SalaryAcctResultPO::getSalaryAcctEmpId)
-                        .collect(Collectors.toList());
+            if (CollectionUtils.isNotEmpty(param.getFycdgsqc())) {
+                acctResultList = acctResultList.stream().filter(result -> param.getFycdgsqc().contains(result.getResultValue())).collect(Collectors.toList());
             }
-            // 查询薪资核算结果
-            acctResultList = getSalaryAcctResultService(user).listByAcctEmployeeIdsAndSalaryItemIds(salaryAcctEmpIds, salaryItemIds);
+            // 获取薪资核算人员
+            List<Long> salaryAcctEmpIds = acctResultList.stream()
+                    .map(SalaryAcctResultPO::getSalaryAcctEmpId)
+                    .collect(Collectors.toList());
+
             // 查询薪资核算人员
             List<SalaryAcctEmployeePO> salaryAcctEmployeeList = new ArrayList<>();
             if (CollectionUtils.isNotEmpty(salaryAcctEmpIds)) {
                 salaryAcctEmployeeList = getSalaryAcctEmployeeService(user).listByIds(salaryAcctEmpIds);
             }
 
+            Boolean isChief = getTaxAgentService(user).isChief((long) user.getUID());
+            if (!isChief) {
+                List<String> finalCanManageFrzt = canManageFrzt;
+                List<Long> salaryAcctEmpIdsByfrzt = acctResultList.stream()
+                        .filter(result -> finalCanManageFrzt.contains(result.getResultValue()))
+                        .map(SalaryAcctResultPO::getSalaryAcctEmpId)
+                        .collect(Collectors.toList());
+
+                // 获取当前用户能够查看哪些分部的数据
+                List<Long> canManageSubCompanyIds = getCanManageSubCompanyIdsByUid(Long.valueOf(user.getUID()));
+                salaryAcctEmployeeList = salaryAcctEmployeeList.stream()
+                        .filter(acctEmp -> canManageSubCompanyIds.contains(acctEmp.getSubcompanyId()) || salaryAcctEmpIdsByfrzt.contains(acctEmp.getId()))
+                        .collect(Collectors.toList());
+                salaryAcctEmpIds = salaryAcctEmployeeList.stream().map(SalaryAcctEmployeePO::getId).collect(Collectors.toList());
+            }
+
+            // 查询薪资核算结果
+            acctResultList = getSalaryAcctResultService(user).listByAcctEmployeeIdsAndSalaryItemIds(salaryAcctEmpIds, salaryItemIds);
+
             List<Long> empIds = salaryAcctEmployeeList.stream().map(SalaryAcctEmployeePO::getEmployeeId).collect(Collectors.toList());
             List<DataCollectionEmployee> employeeList = getSalaryEmployeeService(user).listByIds(empIds);
             acctResultMap = SalaryAcctResultBO.buildData4Ly(salaryItemList, new ArrayList<>(), employeeList, salaryAcctEmployeeList, acctResultList, false);
@@ -1539,35 +1575,36 @@ public class LySalaryReportServiceImpl extends Service implements LySalaryReport
             boolean isChief = getTaxAgentService(user).isChief((long) user.getUID());
             // 获取当前登录人员能够管理的法人主体
             List<String> canManageFrzt = getLySalaryReportService(user).getCanManageFrztByUid(user);
-            if (CollectionUtils.isNotEmpty(param.getFycdgsqc())) {
-                canManageFrzt = canManageFrzt.stream().filter(param.getFycdgsqc()::contains).collect(Collectors.toList());
-            }
 
             List<SalaryAcctResultPO> acctResultList = getSalaryAcctResultService(user).listBySalaryAcctRecordIdsAndSalaryItemIds(salaryAcctRecordIds, Collections.singletonList(ffgsqcItemId));
-            // 获取薪资核算人员
-            List<String> finalCanManageFrzt = canManageFrzt;
-            List<Long> salaryAcctEmpIds = new ArrayList<>();
-            if (isChief) {
-                salaryAcctEmpIds = acctResultList.stream()
-                        .map(SalaryAcctResultPO::getSalaryAcctEmpId)
-                        .collect(Collectors.toList());
-            } else {
-                salaryAcctEmpIds = acctResultList.stream()
-                        .filter(result -> finalCanManageFrzt.contains(result.getResultValue()))
-                        .map(SalaryAcctResultPO::getSalaryAcctEmpId)
-                        .collect(Collectors.toList());
+            if (CollectionUtils.isNotEmpty(param.getFycdgsqc())) {
+                acctResultList = acctResultList.stream().filter(result -> param.getFycdgsqc().contains(result.getResultValue())).collect(Collectors.toList());
             }
+            // 获取薪资核算人员
+            List<Long> salaryAcctEmpIds  = acctResultList.stream()
+                    .map(SalaryAcctResultPO::getSalaryAcctEmpId)
+                    .collect(Collectors.toList());
+
             List<SalaryAcctEmployeePO> salaryAcctEmpList = new ArrayList<>();
             if (CollectionUtils.isNotEmpty(salaryAcctEmpIds)) {
                 salaryAcctEmpList = getSalaryAcctEmployeeService(user).listByIds(salaryAcctEmpIds);
             }
 
-            // 分权
             if (!isChief) {
+                List<String> finalCanManageFrzt = canManageFrzt;
+                List<Long> salaryAcctEmpIdsByfrzt = acctResultList.stream()
+                        .filter(result -> finalCanManageFrzt.contains(result.getResultValue()))
+                        .map(SalaryAcctResultPO::getSalaryAcctEmpId)
+                        .collect(Collectors.toList());
+
                 // 获取当前用户能够查看哪些分部的数据
                 List<Long> canManageSubCompanyIds = getCanManageSubCompanyIdsByUid(Long.valueOf(user.getUID()));
-                salaryAcctEmpList = salaryAcctEmpList.stream().filter(acctEmp -> canManageSubCompanyIds.contains(acctEmp.getSubcompanyId())).collect(Collectors.toList());
+                salaryAcctEmpList = salaryAcctEmpList.stream()
+                        .filter(acctEmp -> canManageSubCompanyIds.contains(acctEmp.getSubcompanyId()) || salaryAcctEmpIdsByfrzt.contains(acctEmp.getId()))
+                        .collect(Collectors.toList());
             }
+
+
             salaryAcctEmpIds = salaryAcctEmpList.stream().map(SalaryAcctEmployeePO::getId).collect(Collectors.toList());
 
             salaryItemList = getSalaryItemService(user).listByIds(salaryItemIds);
@@ -1765,35 +1802,36 @@ public class LySalaryReportServiceImpl extends Service implements LySalaryReport
             boolean isChief = getTaxAgentService(user).isChief((long) user.getUID());
             // 获取当前登录人员能够管理的法人主体
             List<String> canManageFrzt = getLySalaryReportService(user).getCanManageFrztByUid(user);
-            if (CollectionUtils.isNotEmpty(param.getFycdgsqc())) {
-                canManageFrzt = canManageFrzt.stream().filter(param.getFycdgsqc()::contains).collect(Collectors.toList());
-            }
+
 
             List<SalaryAcctResultPO> acctResultList = getSalaryAcctResultService(user).listBySalaryAcctRecordIdsAndSalaryItemIds(salaryAcctRecordIds, Collections.singletonList(ffgsqcItemId));
-            // 获取薪资核算人员
-            List<String> finalCanManageFrzt = canManageFrzt;
-            List<Long> salaryAcctEmpIds = new ArrayList<>();
-            if (isChief) {
-                salaryAcctEmpIds = acctResultList.stream()
-                        .map(SalaryAcctResultPO::getSalaryAcctEmpId)
-                        .collect(Collectors.toList());
-            } else {
-                salaryAcctEmpIds = acctResultList.stream()
-                        .filter(result -> finalCanManageFrzt.contains(result.getResultValue()))
-                        .map(SalaryAcctResultPO::getSalaryAcctEmpId)
-                        .collect(Collectors.toList());
+            if (CollectionUtils.isNotEmpty(param.getFycdgsqc())) {
+                acctResultList = acctResultList.stream().filter(result -> param.getFycdgsqc().contains(result.getResultValue())).collect(Collectors.toList());
             }
+            // 获取薪资核算人员
+            List<Long> salaryAcctEmpIds = acctResultList.stream()
+                    .map(SalaryAcctResultPO::getSalaryAcctEmpId)
+                    .collect(Collectors.toList());
+
             List<SalaryAcctEmployeePO> salaryAcctEmpList = new ArrayList<>();
             if (CollectionUtils.isNotEmpty(salaryAcctEmpIds)) {
                 salaryAcctEmpList = getSalaryAcctEmployeeService(user).listByIds(salaryAcctEmpIds);
             }
 
-            // 分权
             if (!isChief) {
+                List<String> finalCanManageFrzt = canManageFrzt;
+                List<Long> salaryAcctEmpIdsByfrzt = acctResultList.stream()
+                        .filter(result -> finalCanManageFrzt.contains(result.getResultValue()))
+                        .map(SalaryAcctResultPO::getSalaryAcctEmpId)
+                        .collect(Collectors.toList());
+
                 // 获取当前用户能够查看哪些分部的数据
                 List<Long> canManageSubCompanyIds = getCanManageSubCompanyIdsByUid(Long.valueOf(user.getUID()));
-                salaryAcctEmpList = salaryAcctEmpList.stream().filter(acctEmp -> canManageSubCompanyIds.contains(acctEmp.getSubcompanyId())).collect(Collectors.toList());
+                salaryAcctEmpList = salaryAcctEmpList.stream()
+                        .filter(acctEmp -> canManageSubCompanyIds.contains(acctEmp.getSubcompanyId()) || salaryAcctEmpIdsByfrzt.contains(acctEmp.getId()))
+                        .collect(Collectors.toList());
             }
+
             salaryAcctEmpIds = salaryAcctEmpList.stream().map(SalaryAcctEmployeePO::getId).collect(Collectors.toList());
 
             // 获取薪资项目id