diff --git a/yun-admin/src/main/resources/mapper/cost/FirmReportsMapper.xml b/yun-admin/src/main/resources/mapper/cost/FirmReportsMapper.xml
index 451145d..a7ef49f 100644
--- a/yun-admin/src/main/resources/mapper/cost/FirmReportsMapper.xml
+++ b/yun-admin/src/main/resources/mapper/cost/FirmReportsMapper.xml
@@ -129,13 +129,20 @@
     </select>
 
     <!-- 查询当前季度之前尚未提交的季度列表 -->
-    <!-- 规则：Q1不检查；Q2查Q1；Q3查Q1,Q2；Q4查Q1,Q2,Q3 -->
+    <!-- 规则：Q1不检查；Q2查Q1；Q3查Q1,Q2；Q4查Q1,Q2,Q3；且需要支持跨年校验上一年度的所有季度（仅针对存在历史年度报表记录的律所） -->
     <select id="findUnsubmittedEarlierQuarters" resultType="java.lang.String">
         SELECT CONCAT(q.year_val, '年第', q.quarter_num, '季度') AS period_name
         FROM (
+            <!-- 当前年份的前置季度 -->
             SELECT #{year} AS year_val, 1 AS quarter_num WHERE #{currentQuarter} &gt; 1
             UNION ALL SELECT #{year}, 2 WHERE #{currentQuarter} &gt; 2
             UNION ALL SELECT #{year}, 3 WHERE #{currentQuarter} &gt; 3
+            
+            <!-- 上一年度的所有季度（仅当该律所在上一年或更早存在有效报表记录时才进行校验，避免全新注册律所被强行校验历史年份） -->
+            UNION ALL SELECT #{year} - 1, 1 WHERE EXISTS (SELECT 1 FROM t_firm_reports WHERE firm_id = #{firmId} AND declare_year &lt; #{year} AND del_flag = 0 LIMIT 1)
+            UNION ALL SELECT #{year} - 1, 2 WHERE EXISTS (SELECT 1 FROM t_firm_reports WHERE firm_id = #{firmId} AND declare_year &lt; #{year} AND del_flag = 0 LIMIT 1)
+            UNION ALL SELECT #{year} - 1, 3 WHERE EXISTS (SELECT 1 FROM t_firm_reports WHERE firm_id = #{firmId} AND declare_year &lt; #{year} AND del_flag = 0 LIMIT 1)
+            UNION ALL SELECT #{year} - 1, 4 WHERE EXISTS (SELECT 1 FROM t_firm_reports WHERE firm_id = #{firmId} AND declare_year &lt; #{year} AND del_flag = 0 LIMIT 1)
         ) q
         WHERE NOT EXISTS (
             SELECT 1