diff --git a/emis-biz/src/main/java/com/xdadan/erp/emis/service/EmisBaseService.java b/emis-biz/src/main/java/com/xdadan/erp/emis/service/EmisBaseService.java
index b4566b686..7cd2c6cfa 100644
--- a/emis-biz/src/main/java/com/xdadan/erp/emis/service/EmisBaseService.java
+++ b/emis-biz/src/main/java/com/xdadan/erp/emis/service/EmisBaseService.java
@@ -965,9 +965,11 @@ public class EmisBaseService {
 
              // 已确认的不允许出账
              EmisSettleSubBill querySubBill=getSettleSubBillByBillCode(billCode);
-             if(!"0".equals(querySubBill.getBlConfirm())){
-                 log.error("===>账单财务确认不允许出账！");
-                 throw  new EmisBizError(EmisBizErrorType.FAIL,"账单财务确认不允许出账");
+             if(querySubBill!=null) {
+                 if (!"0".equals(querySubBill.getBlConfirm())) {
+                     log.error("===>账单财务确认不允许出账！");
+                     throw new EmisBizError(EmisBizErrorType.FAIL, "账单财务确认不允许出账");
+                 }
              }
 
              // 删除已出账单