diff --git a/app/Models/Wallet.php b/app/Models/Wallet.php
new file mode 100644
index 00000000..70542aad
--- /dev/null
+++ b/app/Models/Wallet.php
@@ -0,0 +1,33 @@
+<?php
+
+namespace App\Models;
+
+use Illuminate\Database\Eloquent\Model;
+
+class Wallet extends Model
+{
+    /**
+     * @var array
+     */
+    protected $attributes = [
+        'withdrawable' => true,
+    ];
+
+    /**
+     * @var array
+     */
+    protected $fillable = [
+        'user_id',
+        'balance',
+        'total_expenses',
+        'total_revenue',
+        'withdrawable',
+    ];
+
+    /**
+     * @var array
+     */
+    protected $casts = [
+        'withdrawable' => 'bool',
+    ];
+}
diff --git a/app/Models/WalletLog.php b/app/Models/WalletLog.php
new file mode 100644
index 00000000..56815e5a
--- /dev/null
+++ b/app/Models/WalletLog.php
@@ -0,0 +1,11 @@
+<?php
+
+namespace App\Models;
+
+use Illuminate\Database\Eloquent\Factories\HasFactory;
+use Illuminate\Database\Eloquent\Model;
+
+class WalletLog extends Model
+{
+    use HasFactory;
+}
diff --git a/database/migrations/2021_12_23_171645_create_wallets_table.php b/database/migrations/2021_12_23_171645_create_wallets_table.php
new file mode 100644
index 00000000..09a1b3cd
--- /dev/null
+++ b/database/migrations/2021_12_23_171645_create_wallets_table.php
@@ -0,0 +1,36 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+class CreateWalletsTable extends Migration
+{
+    /**
+     * Run the migrations.
+     *
+     * @return void
+     */
+    public function up()
+    {
+        Schema::create('wallets', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('user_id')->unique()->comment('用户ID');
+            $table->unsignedBigInteger('balance')->default(0)->comment('余额（分）');
+            $table->unsignedBigInteger('total_expenses')->default(0)->comment('总支出（分）');
+            $table->unsignedBigInteger('total_revenue')->default(0)->comment('总收入（分）');
+            $table->boolean('withdrawable')->default(true)->comment('是否可提现');
+            $table->timestamps();
+        });
+    }
+
+    /**
+     * Reverse the migrations.
+     *
+     * @return void
+     */
+    public function down()
+    {
+        Schema::dropIfExists('wallets');
+    }
+}
diff --git a/database/migrations/2021_12_23_171714_create_wallet_logs_table.php b/database/migrations/2021_12_23_171714_create_wallet_logs_table.php
new file mode 100644
index 00000000..e014d1e7
--- /dev/null
+++ b/database/migrations/2021_12_23_171714_create_wallet_logs_table.php
@@ -0,0 +1,41 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+class CreateWalletLogsTable extends Migration
+{
+    /**
+     * Run the migrations.
+     *
+     * @return void
+     */
+    public function up()
+    {
+        Schema::create('wallet_logs', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('user_id')->comment('用户ID');
+            $table->unsignedBigInteger('wallet_id')->comment('钱包ID');
+            $table->nullableMorphs('loggable');
+            $table->tinyInteger('action')->comment('操作类型');
+            $table->unsignedBigInteger('before_balance')->default(0)->comment('变更前的余额');
+            $table->bigInteger('fee')->default(0)->comment('变动金额（分）');
+            $table->string('remarks')->nullable()->comment('备注');
+            $table->timestamps();
+
+            $table->index('user_id');
+            $table->index('wallet_id');
+        });
+    }
+
+    /**
+     * Reverse the migrations.
+     *
+     * @return void
+     */
+    public function down()
+    {
+        Schema::dropIfExists('wallet_logs');
+    }
+}