diff --git a/app/Services/Dealer/WalletService.php b/app/Services/Dealer/WalletService.php
new file mode 100644
index 00000000..9084d525
--- /dev/null
+++ b/app/Services/Dealer/WalletService.php
@@ -0,0 +1,80 @@
+<?php
+
+namespace App\Services\Dealer;
+
+use App\Enums\DealerWalletAction;
+use App\Exceptions\BizException;
+use App\Models\DealerWallet;
+use App\Models\User;
+use Illuminate\Database\Eloquent\Model;
+
+class WalletService
+{
+    /**
+     * 变更钱包余额
+     *
+     * @param \App\Models\User $user
+     * @param float $changeBalance
+     * @param \App\Enums\DealerWalletAction $action
+     * @param string|null $remarks
+     * @param \Illuminate\Database\Eloquent\Model|null $loggable
+     * @return void
+     */
+    public function changeBalance(User $user, $changeBalance, DealerWalletAction $action, ?string $remarks = null, ?Model $loggable = null)
+    {
+        if (bccomp($changeBalance, '0', 2) === 0) {
+            return;
+        }
+
+        $wallet = $this->wallet($user);
+
+        // 变更前余额
+        $beforeBalance = $wallet->balance;
+
+        if (bccomp($changeBalance, '0', 2) < 0) {
+            // 支出
+
+            $absChangeBalance = abs($changeBalance);
+
+            if (bccomp($wallet->balance, $absChangeBalance, 2) === -1) {
+                throw new BizException('余额不足');
+            }
+
+            $wallet->update([
+                'balance' => bcsub($wallet->balance, $absChangeBalance, 2),
+                'total_expenses' => bcadd($wallet->total_expenses, $absChangeBalance, 2),
+            ]);
+        } else {
+            // 收入
+
+            $wallet->update([
+                'balance' => bcadd($wallet->balance, $changeBalance, 2),
+                'total_revenue' => bcadd($wallet->total_revenue, $changeBalance, 2),
+            ]);
+        }
+
+        $user->dealerWalletLogs()->create([
+            'loggable_id' => $loggable?->id,
+            'loggable_type' => $loggable?->getMorphClass(),
+            'before_balance' => $beforeBalance,
+            'change_balance' => $changeBalance,
+            'action' => $action,
+            'remarks' => $remarks,
+        ]);
+    }
+
+    /**
+     * @param \App\Models\User $user
+     * @return \App\Models\DealerWallet
+     */
+    protected function wallet(User $user): DealerWallet
+    {
+        if ($wallet = $user->dealerWallet()->lockForUpdate()->first()) {
+            return $wallet;
+        }
+
+        $user->dealerWallet()->create();
+
+        return $this->wallet($user);
+    }
+}