diff --git a/jinbooks/jinbooks-core/src/main/java/com/jinbooks/entity/BaseSubject.java b/jinbooks/jinbooks-core/src/main/java/com/jinbooks/entity/BaseSubject.java
index 6ad47c6..b3d0fd0 100644
--- a/jinbooks/jinbooks-core/src/main/java/com/jinbooks/entity/BaseSubject.java
+++ b/jinbooks/jinbooks-core/src/main/java/com/jinbooks/entity/BaseSubject.java
@@ -85,8 +85,6 @@ public class BaseSubject implements Serializable {
 
     Integer systemDefault;
 
-    BigDecimal balance;
-
     String unit;
     /**
      * 辅助核算
@@ -119,6 +117,9 @@ public class BaseSubject implements Serializable {
 
     @TableField(exist = false)
     String parentName;
+    
+    @TableField(exist = false)
+    BigDecimal balance;
 
     /**
      * 创建者
diff --git a/jinbooks/jinbooks-persistence/src/main/java/com/jinbooks/persistence/service/StatementSubjectBalanceService.java b/jinbooks/jinbooks-persistence/src/main/java/com/jinbooks/persistence/service/StatementSubjectBalanceService.java
index cc9e201..6c8e93f 100644
--- a/jinbooks/jinbooks-persistence/src/main/java/com/jinbooks/persistence/service/StatementSubjectBalanceService.java
+++ b/jinbooks/jinbooks-persistence/src/main/java/com/jinbooks/persistence/service/StatementSubjectBalanceService.java
@@ -63,5 +63,7 @@ public interface StatementSubjectBalanceService {
     StatementSubjectBalance create(BookSubject subject, String currentTerm);
     
     boolean checkout(Settlement dto) ;
+    
+    List<StatementSubjectBalance> selectSubjectBalance(String bookId, List<String> subjectCodes);
 
 }
diff --git a/jinbooks/jinbooks-persistence/src/main/java/com/jinbooks/persistence/service/impl/BookInitBalanceServiceImpl.java b/jinbooks/jinbooks-persistence/src/main/java/com/jinbooks/persistence/service/impl/BookInitBalanceServiceImpl.java
index 312b4d3..658b70d 100644
--- a/jinbooks/jinbooks-persistence/src/main/java/com/jinbooks/persistence/service/impl/BookInitBalanceServiceImpl.java
+++ b/jinbooks/jinbooks-persistence/src/main/java/com/jinbooks/persistence/service/impl/BookInitBalanceServiceImpl.java
@@ -206,34 +206,6 @@ public class BookInitBalanceServiceImpl extends ServiceImpl<BookInitBalanceMappe
         // 更新科目余额
         Map<String, BookSubject> map = new HashMap<>();
         List<String> codes = bookInitBalances.stream().map(BookInitBalance::getCode).toList();
-        LambdaQueryWrapper<BookSubject> subjectLqw = Wrappers.lambdaQuery();
-        subjectLqw.in(BookSubject::getCode, codes);
-        subjectLqw.eq(BookSubject::getBookId, dtos.get(0).getBookId());
-        List<BookSubject> bookSubjects = bookSubjectMapper.selectList(subjectLqw);
-        List<BookSubject> updateSubjects = new ArrayList<>();
-        if (!bookSubjects.isEmpty()) {
-            map = bookSubjects.stream()
-                    .collect(Collectors.toMap(BookSubject::getCode, bookSubject -> bookSubject));
-            for (BookInitBalance bookInitBalance : bookInitBalances) {
-                BookSubject bookSubject = map.get(bookInitBalance.getCode());
-                if (bookSubject != null) {
-                    if (bookSubject.getBalance() == null) {
-                        bookSubject.setBalance(BigDecimal.ZERO);
-                    }
-                    if (bookInitBalance.getBalance() == null) {
-                        bookInitBalance.setBalance(BigDecimal.ZERO);
-                    }
-                    if (!BigDecimal.ZERO.equals(bookInitBalance.getBalance())
-                            && !bookSubject.getBalance().equals(bookInitBalance.getBalance())) {
-                        bookSubject.setBalance(bookInitBalance.getBalance());
-                        updateSubjects.add(bookSubject);
-                    }
-                }
-            }
-        }
-        if (!updateSubjects.isEmpty()) {
-            bookSubjectMapper.updateBatchById(updateSubjects);
-        }
 
         // 更新科目余额表
         LambdaQueryWrapper<StatementSubjectBalance> balanceLqw = Wrappers.lambdaQuery();
diff --git a/jinbooks/jinbooks-persistence/src/main/java/com/jinbooks/persistence/service/impl/BookSubjectServiceImpl.java b/jinbooks/jinbooks-persistence/src/main/java/com/jinbooks/persistence/service/impl/BookSubjectServiceImpl.java
index 087b4dd..2b3194b 100644
--- a/jinbooks/jinbooks-persistence/src/main/java/com/jinbooks/persistence/service/impl/BookSubjectServiceImpl.java
+++ b/jinbooks/jinbooks-persistence/src/main/java/com/jinbooks/persistence/service/impl/BookSubjectServiceImpl.java
@@ -38,6 +38,7 @@ import com.jinbooks.entity.book.dto.SubjectChangeDto;
 import com.jinbooks.entity.book.dto.SubjectPageDto;
 import com.jinbooks.entity.dto.ListIdsDto;
 import com.jinbooks.entity.standard.StandardSubject;
+import com.jinbooks.entity.statement.StatementSubjectBalance;
 import com.jinbooks.enums.BookBusinessExceptionEnum;
 import com.jinbooks.exception.BusinessException;
 import com.jinbooks.persistence.mapper.BookSubjectMapper;
@@ -46,6 +47,7 @@ import com.jinbooks.persistence.service.BookSubjectService;
 import com.jinbooks.persistence.service.StatementSubjectBalanceService;
 import com.jinbooks.util.StrUtils;
 
+import org.apache.commons.collections.CollectionUtils;
 import org.apache.commons.lang3.ObjectUtils;
 import org.apache.commons.lang3.StringUtils;
 import org.dromara.hutool.core.tree.MapTree;
@@ -55,6 +57,7 @@ import org.springframework.beans.factory.annotation.Autowired;
 import org.springframework.stereotype.Service;
 import org.springframework.transaction.annotation.Transactional;
 
+import java.math.BigDecimal;
 import java.util.*;
 import java.util.stream.Collectors;
 
@@ -494,38 +497,6 @@ public class BookSubjectServiceImpl extends ServiceImpl<BookSubjectMapper, BookS
         }
     }
 
-    private void insertAuxiliaryData(boolean isAuxiliary, String currentId, BookSubject subject) {
-        if (isAuxiliary) {
-            BookSubject one = super.getOne(Wrappers.<BookSubject>lambdaQuery()
-                    .eq(BookSubject::getBelongSubjectId, currentId));
-            if (Objects.isNull(one)) {
-                BookSubject bookSubject = new BookSubject();
-                bookSubject.setBookId(subject.getBookId());
-                bookSubject.setCode(subject.getCode());
-                bookSubject.setName(subject.getName());
-                bookSubject.setAuxiliary(subject.getAuxiliary());
-                //忽略字段
-//                BookSubject bookSubject = BeanUtil.copyProperties(subject, BookSubject.class, "id", "createdBy", "createdDate", "modifiedBy", "modifiedDate", "deleted");
-                setAuxiliarySubject(bookSubject);
-                bookSubject.setBelongSubjectId(currentId);
-                super.save(bookSubject);
-            } else {
-                BookSubject bookSubject = new BookSubject();
-                bookSubject.setCode(subject.getCode());
-                bookSubject.setName(subject.getName());
-                bookSubject.setAuxiliary(subject.getAuxiliary());
-                setAuxiliarySubject(bookSubject);
-               /* BookSubject bookSubject = new BookSubject();
-                bookSubject.setAuxiliary(subject.getAuxiliary());
-                bookSubject.setIdPath(subject.getIdPath());
-                bookSubject.setParentId(subject.getParentId());
-                bookSubject.setLevel(subject.getLevel());
-                ;*/
-                super.update(bookSubject, Wrappers.<BookSubject>lambdaUpdate().eq(BookSubject::getId, one.getId()));
-            }
-        }
-    }
-
     @Override
     public List<MapTree<String>> tree(String bookId) {
         List<BaseSubject> subjects = new ArrayList<>();
@@ -537,6 +508,12 @@ public class BookSubjectServiceImpl extends ServiceImpl<BookSubjectMapper, BookS
             );
             subjects = new ArrayList<>(setSubjects);
         }
+        
+        List<StatementSubjectBalance> listSubjectBalance=subjectBalanceService.selectSubjectBalance(bookId, null);
+        HashMap<String,StatementSubjectBalance> subjectBalanceMap = new HashMap<>();
+        for(StatementSubjectBalance sb : listSubjectBalance) {
+        	subjectBalanceMap.put(sb.getSubjectCode(), sb);
+        }
 
         List<TreeNode<String>> treeNode = new ArrayList<>();
         subjects.forEach(temp -> {
@@ -553,7 +530,10 @@ public class BookSubjectServiceImpl extends ServiceImpl<BookSubjectMapper, BookS
             extraMap.put("direction", temp.getDirection());
             extraMap.put("code", temp.getCode());
             extraMap.put("auxiliary", temp.getAuxiliary());
-            extraMap.put("balance", temp.getBalance());
+            subjectBalanceMap.get(temp.getCode());
+            StatementSubjectBalance sb = subjectBalanceMap.get(temp.getCode());
+            extraMap.put("balance", (sb != null ) ? sb.getBalance():BigDecimal.ZERO);
+            //extraMap.put("balance", temp.getBalance());
             extraMap.put("pinyinCode", temp.getPinyinCode());
             extraMap.put("pinyinDisplayCode", temp.getPinyinDisplayCode());
             extraMap.put("displayName", temp.getDisplayName());
@@ -658,6 +638,14 @@ public class BookSubjectServiceImpl extends ServiceImpl<BookSubjectMapper, BookS
         bookLqw.eq(BookSubject::getBookId, bookId);
         bookLqw.eq(BookSubject::getDeleted, "n");
         BookSubject bookSubject = bookSubjectMapper.selectOne(bookLqw);
+        List<String>subjectCodes = new ArrayList<>();
+        subjectCodes.add(subjectCode);
+        List<StatementSubjectBalance> listSubjectBalance = subjectBalanceService.selectSubjectBalance(bookId, subjectCodes);
+        if(CollectionUtils.isNotEmpty(listSubjectBalance) && listSubjectBalance.size()>0) {
+        	bookSubject.setBalance(listSubjectBalance.get(0).getBalance());
+        }else {
+        	bookSubject.setBalance(BigDecimal.ZERO);
+        }
         return bookSubject;
     }
 
@@ -674,7 +662,25 @@ public class BookSubjectServiceImpl extends ServiceImpl<BookSubjectMapper, BookS
         bookLqw.likeRight(BookSubject::getCode, subjectCode);
         bookLqw.eq(BookSubject::getBookId, bookId);
         bookLqw.eq(BookSubject::getDeleted, "n");
-        return bookSubjectMapper.selectList(bookLqw);
+        List<BookSubject> listSubject = bookSubjectMapper.selectList(bookLqw);
+        
+        List<String>subjectCodes = new ArrayList<>();
+        subjectCodes.add(subjectCode);
+        List<StatementSubjectBalance> listSubjectBalance=subjectBalanceService.selectSubjectBalance(bookId, subjectCodes);
+        HashMap<String,StatementSubjectBalance> subjectBalanceMap = new HashMap<>();
+        for(StatementSubjectBalance sb : listSubjectBalance) {
+        	subjectBalanceMap.put(sb.getSubjectCode(), sb);
+        }
+        
+        for(BookSubject s : listSubject) {
+        	StatementSubjectBalance sb = subjectBalanceMap.get(s.getCode());
+        	if(sb != null) {
+            	s.setBalance(sb.getBalance());
+            }else {
+            	s.setBalance(BigDecimal.ZERO);
+            }
+        }
+        return listSubject;
     }
 
 	@Override
diff --git a/jinbooks/jinbooks-persistence/src/main/java/com/jinbooks/persistence/service/impl/StandardSubjectServiceImpl.java b/jinbooks/jinbooks-persistence/src/main/java/com/jinbooks/persistence/service/impl/StandardSubjectServiceImpl.java
index cc76dd1..1a9dd4b 100644
--- a/jinbooks/jinbooks-persistence/src/main/java/com/jinbooks/persistence/service/impl/StandardSubjectServiceImpl.java
+++ b/jinbooks/jinbooks-persistence/src/main/java/com/jinbooks/persistence/service/impl/StandardSubjectServiceImpl.java
@@ -106,7 +106,7 @@ public class StandardSubjectServiceImpl extends ServiceImpl<StandardSubjectMappe
             extraMap.put("direction", temp.getDirection());
             extraMap.put("code", temp.getCode());
             extraMap.put("auxiliary", temp.getAuxiliary());
-            extraMap.put("balance", temp.getBalance());
+            //extraMap.put("balance", temp.getBalance());
             extraMap.put("pinyinCode", temp.getPinyinCode());
             extraMap.put("pinyinDisplayCode", temp.getPinyinDisplayCode());
             extraMap.put("displayName", temp.getDisplayName());
diff --git a/jinbooks/jinbooks-persistence/src/main/java/com/jinbooks/persistence/service/impl/StatementSubjectBalanceServiceImpl.java b/jinbooks/jinbooks-persistence/src/main/java/com/jinbooks/persistence/service/impl/StatementSubjectBalanceServiceImpl.java
index a61f0ba..44f15d8 100644
--- a/jinbooks/jinbooks-persistence/src/main/java/com/jinbooks/persistence/service/impl/StatementSubjectBalanceServiceImpl.java
+++ b/jinbooks/jinbooks-persistence/src/main/java/com/jinbooks/persistence/service/impl/StatementSubjectBalanceServiceImpl.java
@@ -44,6 +44,8 @@ import com.jinbooks.persistence.service.ConfigSysService;
 import com.jinbooks.persistence.service.StatementSubjectBalanceService;
 import lombok.RequiredArgsConstructor;
 import lombok.extern.slf4j.Slf4j;
+
+import org.apache.commons.collections.CollectionUtils;
 import org.apache.commons.lang3.StringUtils;
 import org.springframework.stereotype.Service;
 import org.springframework.transaction.annotation.Transactional;
@@ -434,4 +436,15 @@ public class StatementSubjectBalanceServiceImpl implements StatementSubjectBalan
         subjectBalanceMapper.insertBatch(subjectBalanceList);
         return true;
     }
+
+	@Override
+	public List<StatementSubjectBalance> selectSubjectBalance(String bookId, List<String> subjectCodes) {
+		String currentTerm = configSysService.getCurrentTerm(bookId);
+		 LambdaQueryWrapper<StatementSubjectBalance> queryWrapper = new LambdaQueryWrapper<>();
+		 queryWrapper.eq(StatementSubjectBalance::getBookId, bookId);
+		 queryWrapper.eq(StatementSubjectBalance::getYearPeriod, currentTerm);
+		 queryWrapper.eq(StatementSubjectBalance::getPeriodType, StatementPeriodTypeEnum.MONTH.getValue());
+		 queryWrapper.in(CollectionUtils.isNotEmpty(subjectCodes),StatementSubjectBalance::getSubjectCode, subjectCodes);
+		 return subjectBalanceMapper.selectList(queryWrapper);
+	}
 }
diff --git a/jinbooks/jinbooks-persistence/src/main/java/com/jinbooks/persistence/service/impl/VoucherServiceImpl.java b/jinbooks/jinbooks-persistence/src/main/java/com/jinbooks/persistence/service/impl/VoucherServiceImpl.java
index b76aaed..b7a0b57 100644
--- a/jinbooks/jinbooks-persistence/src/main/java/com/jinbooks/persistence/service/impl/VoucherServiceImpl.java
+++ b/jinbooks/jinbooks-persistence/src/main/java/com/jinbooks/persistence/service/impl/VoucherServiceImpl.java
@@ -977,25 +977,17 @@ public class VoucherServiceImpl extends ServiceImpl<VoucherMapper, Voucher> impl
                         .filter(auxiliary -> auxiliary.getVoucherItemId().equals(item.getId()))
                         .toList();
                 BookSubject setSubject = subjectMap.get(item.getSubjectId());
-                // 寻找上级节点，同步更新余额
-                List<String> subjectParentIds = Arrays.asList(setSubject.getIdPath().split("/"));
-                List<BookSubject> parentSubjects = bookSubjectService.listByIds(subjectParentIds);
-                BigDecimal balance = setSubject.getBalance();
-                if (balance == null) {
-                    balance = BigDecimal.ZERO;
-                }
+
                 // 借方，更新科目余额和科目余额表
                 if (item.getDebitAmount() != null && item.getDebitAmount().compareTo(BigDecimal.ZERO) != 0) {
                     if (isCancel) {
                         subjectBalanceService.update(setSubject, item.getDebitAmount(),
                                 StatementSymbolEnum.MINUS, SubjectDirectionEnum.DEBIT, auxiliaries,
                                 DateUtils.format(item.getVoucherDate(), "yyyy-MM"));
-                        balance = balance.subtract(item.getDebitAmount());
                     } else {
                         subjectBalanceService.update(setSubject, item.getDebitAmount(),
                                 StatementSymbolEnum.PLUS, SubjectDirectionEnum.DEBIT, auxiliaries,
                                 DateUtils.format(item.getVoucherDate(), "yyyy-MM"));
-                        balance = balance.add(item.getDebitAmount());
                     }
                 }
                 // 贷方，更新科目余额和科目余额表
@@ -1004,29 +996,14 @@ public class VoucherServiceImpl extends ServiceImpl<VoucherMapper, Voucher> impl
                         subjectBalanceService.update(setSubject, item.getCreditAmount(),
                                 StatementSymbolEnum.PLUS, SubjectDirectionEnum.CREDIT, auxiliaries,
                                 DateUtils.format(item.getVoucherDate(), "yyyy-MM"));
-                        balance = balance.add(item.getCreditAmount());
                     } else {
                         subjectBalanceService.update(setSubject, item.getCreditAmount(),
                                 StatementSymbolEnum.MINUS, SubjectDirectionEnum.CREDIT, auxiliaries,
                                 DateUtils.format(item.getVoucherDate(), "yyyy-MM"));
-                        balance = balance.subtract(item.getCreditAmount());
                     }
                 }
 
-                if (!isCancel) {
-                    item.setSubjectBalance(balance);
-                }
-
-                // 更新科目余额
-                setSubject.setBalance(balance);
-                BigDecimal finalBalance = balance;
-                parentSubjects = parentSubjects.stream()
-                        .filter(sb -> !sb.getId().equals(setSubject.getId()))
-                        .peek(sb -> sb.setBalance(finalBalance)).toList();
-                bookSubjectService.updateBatchById(parentSubjects);
             });
-
-            bookSubjectService.updateBatchById(booksSubjects);
         }
     }