diff --git a/jinbooks/jinbooks-persistence/src/main/java/com/jinbooks/persistence/service/impl/BookServiceImpl.java b/jinbooks/jinbooks-persistence/src/main/java/com/jinbooks/persistence/service/impl/BookServiceImpl.java
index 6d8c34c..cbc07c0 100644
--- a/jinbooks/jinbooks-persistence/src/main/java/com/jinbooks/persistence/service/impl/BookServiceImpl.java
+++ b/jinbooks/jinbooks-persistence/src/main/java/com/jinbooks/persistence/service/impl/BookServiceImpl.java
@@ -1,12 +1,12 @@
 /*
  * Copyright [2025] [JinBooks of copyright http://www.jinbooks.com]
- * 
+ *
  * Licensed under the Apache License, Version 2.0 (the "License");
  * you may not use this file except in compliance with the License.
  * You may obtain a copy of the License at
- * 
+ *
  *     http://www.apache.org/licenses/LICENSE-2.0
- * 
+ *
  * Unless required by applicable law or agreed to in writing, software
  * distributed under the License is distributed on an "AS IS" BASIS,
  * WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
@@ -14,13 +14,15 @@
  * limitations under the License.
  *
  */
- 
+
 
 package com.jinbooks.persistence.service.impl;
 
 import cn.hutool.core.bean.BeanUtil;
+import cn.hutool.core.bean.copier.CopyOptions;
 import com.baomidou.mybatisplus.core.conditions.query.LambdaQueryWrapper;
 import com.baomidou.mybatisplus.core.incrementer.IdentifierGenerator;
+import com.baomidou.mybatisplus.core.toolkit.Wrappers;
 import com.baomidou.mybatisplus.extension.plugins.pagination.Page;
 import com.baomidou.mybatisplus.extension.service.impl.ServiceImpl;
 import com.jinbooks.entity.Message;
@@ -29,6 +31,9 @@ import com.jinbooks.entity.book.dto.BookChangeDto;
 import com.jinbooks.entity.book.dto.BookPageDto;
 import com.jinbooks.entity.book.vo.BookVo;
 import com.jinbooks.entity.dto.ListIdsDto;
+import com.jinbooks.entity.hr.EmployeeSalarySummary;
+import com.jinbooks.entity.hr.EmployeeSalaryVoucherRule;
+import com.jinbooks.entity.hr.EmployeeSalaryVoucherRuleTemplate;
 import com.jinbooks.enums.BookBusinessExceptionEnum;
 import com.jinbooks.exception.BusinessException;
 import com.jinbooks.persistence.mapper.BookMapper;
@@ -40,6 +45,7 @@ import org.springframework.stereotype.Service;
 import org.springframework.transaction.annotation.Transactional;
 
 import java.util.*;
+import java.util.stream.Collectors;
 
 /**
  * @description:
@@ -79,6 +85,12 @@ public class BookServiceImpl extends ServiceImpl<BookMapper, Book> implements Bo
     @Autowired
     StandardSubjectCashFlowService standardSubjectCashFlowService;
 
+    @Autowired
+    EmployeeSalaryVoucherRuleTemplateService employeeSalaryVoucherRuleTemplateService;
+
+    @Autowired
+    EmployeeSalaryVoucherRuleService employeeSalaryVoucherRuleService;
+
     @Override
     public Message<Page<Book>> pageList(BookPageDto dto) {
         Page<Book> page = bookMapper.pageList(dto.build(), dto);
@@ -113,6 +125,9 @@ public class BookServiceImpl extends ServiceImpl<BookMapper, Book> implements Bo
         //新增默认科目和现金流量的关系
         standardSubjectCashFlowService.saveTemplateRelationships(dto.getId());
 
+        //新增默认工资凭证规则模板
+        setSalaryVoucherRule(dto.getId());
+
         //新增账套
         Book newBook = new Book();
         BeanUtil.copyProperties(dto, newBook);
@@ -204,4 +219,72 @@ public class BookServiceImpl extends ServiceImpl<BookMapper, Book> implements Bo
         return bookMapper.listBooks(userId);
     }
 
+    private void setSalaryVoucherRule(String bookId) {
+        // 1. 查询内置的模板数据（bookId为null的数据）
+        List<EmployeeSalaryVoucherRuleTemplate> builtInTemplates = employeeSalaryVoucherRuleTemplateService.list(
+                Wrappers.<EmployeeSalaryVoucherRuleTemplate>lambdaQuery()
+                        .isNull(EmployeeSalaryVoucherRuleTemplate::getBookId)
+        );
+
+        if (ObjectUtils.isEmpty(builtInTemplates)) {
+            return; // 如果没有内置模板数据，直接返回
+        }
+
+        // 2. 获取内置模板的ID列表
+        List<String> builtInTemplateIds = builtInTemplates.stream()
+                .map(EmployeeSalaryVoucherRuleTemplate::getId)
+                .toList();
+
+        // 3. 查询对应的内置规则数据
+        List<EmployeeSalaryVoucherRule> builtInRules = employeeSalaryVoucherRuleService.list(
+                Wrappers.<EmployeeSalaryVoucherRule>lambdaQuery()
+                        .in(EmployeeSalaryVoucherRule::getTemplateId, builtInTemplateIds)
+        );
+
+        // 4. 复制模板数据并设置新的bookId，同时建立映射关系
+        CopyOptions copyOptions = new CopyOptions();
+        copyOptions.setIgnoreProperties("id", "createdBy", "createdDate", "modifiedBy", "modifiedDate");
+
+        Map<String, String> templateIdMapping = new HashMap<>();
+
+        // 逐个处理模板数据，确保映射关系正确
+        for (EmployeeSalaryVoucherRuleTemplate builtInTemplate : builtInTemplates) {
+            String oldTemplateId = builtInTemplate.getId();
+
+            // 复制模板数据
+            EmployeeSalaryVoucherRuleTemplate newTemplate = BeanUtil.copyProperties(
+                    builtInTemplate,
+                    EmployeeSalaryVoucherRuleTemplate.class,
+                    "id", "createdBy", "createdDate", "modifiedBy", "modifiedDate", "deleted"
+            );
+            newTemplate.setBookId(bookId);
+
+            // 保存单个模板以获取新生成的ID
+            employeeSalaryVoucherRuleTemplateService.save(newTemplate);
+
+            // 建立新旧ID映射关系
+            String newTemplateId = newTemplate.getId();
+            templateIdMapping.put(oldTemplateId, newTemplateId);
+        }
+
+        // 5. 复制规则数据并设置新的templateId
+        if (ObjectUtils.isNotEmpty(builtInRules)) {
+            List<EmployeeSalaryVoucherRule> newRules = BeanUtil.copyToList(
+                    builtInRules,
+                    EmployeeSalaryVoucherRule.class,
+                    copyOptions
+            );
+
+            // 更新规则数据的templateId为新模板的ID
+            newRules.forEach(rule -> {
+                String oldTemplateId = rule.getTemplateId();
+                String newTemplateId = templateIdMapping.get(oldTemplateId);
+                rule.setTemplateId(newTemplateId);
+            });
+
+            // 6. 批量保存新的规则数据
+            employeeSalaryVoucherRuleService.saveBatch(newRules);
+        }
+    }
+
 }
diff --git a/jinbooks/jinbooks-persistence/src/main/java/com/jinbooks/persistence/service/impl/EmployeeSalarySummaryServiceImpl.java b/jinbooks/jinbooks-persistence/src/main/java/com/jinbooks/persistence/service/impl/EmployeeSalarySummaryServiceImpl.java
index 1b40b20..9e695ca 100644
--- a/jinbooks/jinbooks-persistence/src/main/java/com/jinbooks/persistence/service/impl/EmployeeSalarySummaryServiceImpl.java
+++ b/jinbooks/jinbooks-persistence/src/main/java/com/jinbooks/persistence/service/impl/EmployeeSalarySummaryServiceImpl.java
@@ -268,6 +268,10 @@ public class EmployeeSalarySummaryServiceImpl extends ServiceImpl<EmployeeSalary
         wrapper.eq(BookSubject::getCode, rule.getSubjectCode());
         BookSubject bookSubject = bookSubjectMapper.selectOne(wrapper);
 
+        if (Objects.isNull(bookSubject)) {
+            throw new BusinessException(50001, "查询不到该工资凭证规则设置的账套科目，请检查。");
+        }
+
         VoucherItemChangeDto itemDto = new VoucherItemChangeDto();
         itemDto.setSummary(rule.getSummary());
         itemDto.setSubjectId(bookSubject.getId());