diff --git a/app/Endpoint/Api/Http/Controllers/Account/WalletController.php b/app/Endpoint/Api/Http/Controllers/Account/WalletController.php
index 5ec2642c..d5d49473 100644
--- a/app/Endpoint/Api/Http/Controllers/Account/WalletController.php
+++ b/app/Endpoint/Api/Http/Controllers/Account/WalletController.php
@@ -5,15 +5,18 @@ namespace App\Endpoint\Api\Http\Controllers\Account;
 use App\Endpoint\Api\Http\Controllers\Controller;
 use App\Endpoint\Api\Http\Resources\DistributionPreIncomeResource;
 use App\Endpoint\Api\Http\Resources\WalletLogResource;
-use App\Exceptions\BizException;
+use App\Exceptions\InvalidPaySerialNumberException;
 use App\Helpers\Paginator as PaginatorHelper;
+use App\Models\BalanceLog;
 use App\Models\Order;
 use App\Models\PayLog;
 use App\Models\WalletLog;
+use App\Services\BalanceService;
 use App\Services\PayService;
 use App\Services\WalletService;
 use Illuminate\Http\Request;
 use Illuminate\Support\Facades\DB;
+use Illuminate\Validation\Rule;
 use Throwable;
 
 class WalletController extends Controller
@@ -88,29 +91,38 @@ class WalletController extends Controller
     {
         $validated = $request->validate([
             'pay_sn' => ['bail', 'required'],
-            'pay_way' => ['bail', 'required'],
+            'pay_way' => ['bail', 'required', Rule::in([PayLog::PAY_WAY_WALLET, PayLog::PAY_WAY_BALANCE])],
         ]);
 
         $user = $request->user();
 
+        // todo 校验支付密码
+
         try {
             DB::transaction(function () use ($user, $validated) {
-                $payLog = PayLog::where('pay_sn', $validated['pay_sn'])->where('pay_way', $validated['pay_way'])->lockForUpdate()->firstOrFail();
+                $payLog = PayLog::where('pay_sn', $validated['pay_sn'])
+                                ->where('pay_way', $validated['pay_way'])
+                                ->lockForUpdate()
+                                ->first();
+
+                if ($payLog === null) {
+                    throw new InvalidPaySerialNumberException();
+                }
 
                 $payable = $payLog->payable;
 
-                switch (get_class($payable)) {
-                    case Order::class:
-                        (new WalletService())->changeBalance($user, -$payable->total_amount, WalletLog::ACTION_ORDER_PAY, '订单支付扣款', $payable);
-                        break;
-
-                    default:
-                        throw new BizException('非法操作');
-                        break;
+                if ($payable instanceof Order) {
+                    if ($payLog->isWallet()) {
+                        (new WalletService())->changeBalance($user, -$payable->total_amount, WalletLog::ACTION_ORDER_PAY, '订单-支付', $payable);
+                    } else {
+                        (new BalanceService())->changeBalance($user, -$payable->total_amount, BalanceLog::ACTION_ORDER_PAY, '订单-支付', $payable);
+                    }
                 }
 
                 (new PayService())->handleSuccess($payLog);
             });
+        } catch (InvalidPaySerialNumberException $e) {
+            throw $e;
         } catch (Throwable $e) {
             try {
                 (new PayService())->handleFailedByPaySerialNumber($validated['pay_sn'], [
diff --git a/app/Exceptions/BalanceNotEnoughException.php b/app/Exceptions/BalanceNotEnoughException.php
new file mode 100644
index 00000000..a159b6ee
--- /dev/null
+++ b/app/Exceptions/BalanceNotEnoughException.php
@@ -0,0 +1,11 @@
+<?php
+
+namespace App\Exceptions;
+
+class BalanceNotEnoughException extends BizException
+{
+    public function __construct()
+    {
+        parent::__construct('余额不足');
+    }
+}
diff --git a/app/Exceptions/InvalidPaySerialNumberException.php b/app/Exceptions/InvalidPaySerialNumberException.php
new file mode 100644
index 00000000..29a557af
--- /dev/null
+++ b/app/Exceptions/InvalidPaySerialNumberException.php
@@ -0,0 +1,11 @@
+<?php
+
+namespace App\Exceptions;
+
+class InvalidPaySerialNumberException extends BizException
+{
+    public function __construct()
+    {
+        parent::__construct('无效的支付流水号');
+    }
+}
diff --git a/app/Exceptions/WalletNotEnoughException.php b/app/Exceptions/WalletNotEnoughException.php
new file mode 100644
index 00000000..261520eb
--- /dev/null
+++ b/app/Exceptions/WalletNotEnoughException.php
@@ -0,0 +1,11 @@
+<?php
+
+namespace App\Exceptions;
+
+class WalletNotEnoughException extends BizException
+{
+    public function __construct()
+    {
+        parent::__construct('可提不足');
+    }
+}
diff --git a/app/Models/Balance.php b/app/Models/Balance.php
new file mode 100644
index 00000000..0945ad92
--- /dev/null
+++ b/app/Models/Balance.php
@@ -0,0 +1,36 @@
+<?php
+
+namespace App\Models;
+
+use Illuminate\Database\Eloquent\Model;
+
+class Balance extends Model
+{
+    /**
+     * @var array
+     */
+    protected $attributes = [
+        'balance' => 0,
+        'total_revenue' => 0,
+        'total_expenses' => 0,
+        'transferable' => true,
+    ];
+
+    /**
+     * @var array
+     */
+    protected $fillable = [
+        'user_id',
+        'balance',
+        'total_expenses',
+        'total_revenue',
+        'transferable',
+    ];
+
+    /**
+     * @var array
+     */
+    protected $casts = [
+        'transferable' => 'bool',
+    ];
+}
diff --git a/app/Models/BalanceLog.php b/app/Models/BalanceLog.php
new file mode 100644
index 00000000..412fb67d
--- /dev/null
+++ b/app/Models/BalanceLog.php
@@ -0,0 +1,33 @@
+<?php
+
+namespace App\Models;
+
+use Illuminate\Database\Eloquent\Model;
+
+class BalanceLog extends Model
+{
+    public const ACTION_ORDER_PAY = 1;
+
+    /**
+     * @var array
+     */
+    protected $fillable = [
+        'user_id',
+        'loggable_id',
+        'loggable_type',
+        'action',
+        'before_balance',
+        'change_balance',
+        'remarks',
+    ];
+
+    /**
+     * 获取变动金额
+     *
+     * @return string
+     */
+    public function getChangeBalanceFormatAttribute()
+    {
+        return trim_trailing_zeros(bcdiv($this->attributes['change_balance'], 100, 2));
+    }
+}
diff --git a/app/Models/PayLog.php b/app/Models/PayLog.php
index 98c471eb..9d996763 100644
--- a/app/Models/PayLog.php
+++ b/app/Models/PayLog.php
@@ -97,4 +97,14 @@ class PayLog extends Model
     {
         return $this->pay_way === static::PAY_WAY_WALLET;
     }
+
+    /**
+     * 确认支付方式是否是余额支付
+     *
+     * @return bool
+     */
+    public function isBalance(): bool
+    {
+        return $this->pay_way === static::PAY_WAY_BALANCE;
+    }
 }
diff --git a/app/Models/User.php b/app/Models/User.php
index 2fdc153c..f6b1227b 100644
--- a/app/Models/User.php
+++ b/app/Models/User.php
@@ -196,6 +196,22 @@ class User extends Model implements AuthorizableContract, AuthenticatableContrac
         return $this->hasMany(WalletLog::class, 'user_id');
     }
 
+    /**
+     * 用户的余额
+     */
+    public function balance()
+    {
+        return $this->hasOne(Balance::class, 'user_id');
+    }
+
+    /**
+     * 用户的余额日志
+     */
+    public function balanceLogs()
+    {
+        return $this->hasOne(BalanceLog::class, 'user_id');
+    }
+
     /**
      * 用户的预收益
      */
@@ -278,22 +294,6 @@ class User extends Model implements AuthorizableContract, AuthenticatableContrac
         ];
     }
 
-    /**
-     * 获取此用户的钱包并加行锁
-     *
-     * @return \App\Models\Wallet
-     */
-    public function lockWallet(): Wallet
-    {
-        if ($wallet = $this->wallet()->lockForUpdate()->first()) {
-            return $wallet;
-        }
-
-        $this->wallet()->create();
-
-        return $this->wallet()->lockForUpdate()->first();
-    }
-
     /**
      * 创建用户
      *
diff --git a/app/Services/BalanceService.php b/app/Services/BalanceService.php
new file mode 100644
index 00000000..4642b47b
--- /dev/null
+++ b/app/Services/BalanceService.php
@@ -0,0 +1,61 @@
+<?php
+
+namespace App\Services;
+
+use App\Exceptions\BalanceNotEnoughException;
+use App\Models\User;
+use Illuminate\Support\Facades\DB;
+
+class BalanceService
+{
+    /**
+     * 变更余额
+     *
+     * @param \App\Models\User $user
+     * @param int $changeBalance
+     * @param int $action
+     * @param string|null $remarks
+     * @param mixed $loggable
+     * @return void
+     */
+    public function changeBalance(User $user, int $changeBalance, int $action, ?string $remarks = null, $loggable = null)
+    {
+        $balance = $user->balance()->lockForUpdate()->first();
+
+        if (is_null($balance)) {
+            throw new BalanceNotEnoughException();
+        }
+
+        // 变更前余额
+        $beforeBalance = $balance->balance;
+        $_changeBalance = abs($changeBalance);
+
+        if ($changeBalance > 0) {
+            // 收入
+            $user->balance()->update([
+                'balance' => DB::raw("balance + {$_changeBalance}"),
+                'total_revenue' => DB::raw("total_revenue + {$_changeBalance}"),
+            ]);
+        } else {
+            // 支出
+
+            if ($balance->balance < $_changeBalance) {
+                throw new BalanceNotEnoughException();
+            }
+
+            $user->balance()->update([
+                'balance' => DB::raw("balance - {$_changeBalance}"),
+                'total_expenses' => DB::raw("total_expenses + {$_changeBalance}"),
+            ]);
+        }
+
+        $user->balanceLogs()->create([
+            'loggable_id' => $loggable?->id,
+            'loggable_type' => $loggable?->getMorphClass(),
+            'before_balance' => $beforeBalance,
+            'change_balance' => $changeBalance,
+            'action' => $action,
+            'remarks' => $remarks,
+        ]);
+    }
+}
diff --git a/app/Services/PayService.php b/app/Services/PayService.php
index 7e22ec91..3a1b9ce8 100644
--- a/app/Services/PayService.php
+++ b/app/Services/PayService.php
@@ -3,6 +3,7 @@
 namespace App\Services;
 
 use App\Exceptions\BizException;
+use App\Exceptions\InvalidPaySerialNumberException;
 use App\Models\DistributionPreIncomeJob;
 use App\Models\Order;
 use App\Models\PayLog;
@@ -17,11 +18,16 @@ class PayService
      * @return \App\Models\PayLog
      *
      * @throws \App\Exceptions\BizException
+     * @throws \App\Exceptions\InvalidPaySerialNumberException
      */
     public function handleSuccessByPaySerialNumber(string $paySerialNumber, array $params = []): PayLog
     {
         $payLog = PayLog::where('pay_sn', $paySerialNumber)->lockForUpdate()->first();
 
+        if ($payLog === null) {
+            throw new InvalidPaySerialNumberException();
+        }
+
         return $this->handleSuccess($payLog, $params);
     }
 
@@ -33,11 +39,12 @@ class PayService
      * @return \App\Models\PayLog
      *
      * @throws \App\Exceptions\BizException
+     * @throws \App\Exceptions\InvalidPaySerialNumberException
      */
     public function handleSuccess(PayLog $payLog, array $params = []): PayLog
     {
         if (! $payLog->isPending()) {
-            throw new BizException('支付异常');
+            throw new InvalidPaySerialNumberException();
         }
 
         $payLog->update([
@@ -46,24 +53,32 @@ class PayService
             'status' => PayLog::STATUS_SUCCESS,
         ]);
 
-        if ($payLog->payable instanceof Order) {
-            $order = $payLog->payable;
+        $payable = $payLog->payable;
 
-            if ($order->isPaid()) {
+        if ($payable instanceof Order) {
+            if ($payable->isPaid()) {
                 throw new BizException('订单已支付');
             }
 
-            if ($order->isCompleted()) {
+            if ($payable->isCompleted()) {
                 throw new BizException('订单已完成');
             }
 
             // 支付方式
             $payWay = $payLog->pay_way;
+
             if ($payLog->isWxpay()) {
+                // 微信支付
                 $payWay = Order::PAY_WAY_WXPAY;
+            } elseif ($payLog->isWallet()) {
+                // 可提支付
+                $payWay = Order::PAY_WAY_WALLET;
+            } elseif ($payLog->isBalance()) {
+                // 余额支付
+                $payWay = Order::PAY_WAY_BALANCE;
             }
 
-            $order->update([
+            $payable->update([
                 'pay_sn' => $payLog->pay_sn,
                 'pay_way' => $payWay,
                 'pay_at' => $payLog->pay_at,
@@ -72,8 +87,8 @@ class PayService
             ]);
 
             DistributionPreIncomeJob::create([
-                'jobable_id' => $order->id,
-                'jobable_type' => $order->getMorphClass(),
+                'jobable_id' => $payable->id,
+                'jobable_type' => $payable->getMorphClass(),
                 'remarks' => '支付订单',
             ]);
         }
@@ -89,11 +104,16 @@ class PayService
      * @return \App\Models\PayLog
      *
      * @throws \App\Exceptions\BizException
+     * @throws \App\Exceptions\InvalidPaySerialNumberException
      */
     public function handleFailedByPaySerialNumber(string $paySerialNumber, array $params = []): PayLog
     {
         $payLog = PayLog::where('pay_sn', $paySerialNumber)->lockForUpdate()->first();
 
+        if ($payLog === null) {
+            throw new InvalidPaySerialNumberException();
+        }
+
         return $this->handleFailed($payLog, $params);
     }
 
@@ -105,11 +125,12 @@ class PayService
      * @return \App\Models\PayLog
      *
      * @throws \App\Exceptions\BizException
+     * @throws \App\Exceptions\InvalidPaySerialNumberException
      */
     public function handleFailed(PayLog $payLog, array $params = []): PayLog
     {
         if (! $payLog->isPending()) {
-            throw new BizException('支付异常');
+            throw new InvalidPaySerialNumberException();
         }
 
         $payLog->update([
diff --git a/app/Services/WalletService.php b/app/Services/WalletService.php
index b14a8ab5..654e8ef4 100644
--- a/app/Services/WalletService.php
+++ b/app/Services/WalletService.php
@@ -2,7 +2,7 @@
 
 namespace App\Services;
 
-use App\Exceptions\BizException;
+use App\Exceptions\WalletNotEnoughException;
 use App\Models\User;
 use Illuminate\Support\Facades\DB;
 
@@ -20,7 +20,11 @@ class WalletService
      */
     public function changeBalance(User $user, int $changeBalance, int $action, ?string $remarks = null, $loggable = null)
     {
-        $wallet = $user->lockWallet();
+        $wallet = $user->wallet()->lockForUpdate()->first();
+
+        if (is_null($wallet)) {
+            throw new WalletNotEnoughException();
+        }
 
         // 变更前余额
         $beforeBalance = $wallet->balance;
@@ -36,7 +40,7 @@ class WalletService
             // 支出
 
             if ($wallet->balance < $_changeBalance) {
-                throw new BizException('可提余额不足');
+                throw new WalletNotEnoughException();
             }
 
             $user->wallet()->update([
diff --git a/database/migrations/2021_12_28_094908_create_balances_table.php b/database/migrations/2021_12_28_094908_create_balances_table.php
new file mode 100644
index 00000000..b76f715e
--- /dev/null
+++ b/database/migrations/2021_12_28_094908_create_balances_table.php
@@ -0,0 +1,35 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+class CreateBalancesTable extends Migration
+{
+    /**
+     * Run the migrations.
+     *
+     * @return void
+     */
+    public function up()
+    {
+        Schema::create('balances', function (Blueprint $table) {
+            $table->unsignedBigInteger('user_id')->primary()->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('transferable')->default(true)->comment('是否可转账');
+            $table->timestamps();
+        });
+    }
+
+    /**
+     * Reverse the migrations.
+     *
+     * @return void
+     */
+    public function down()
+    {
+        Schema::dropIfExists('balances');
+    }
+}
diff --git a/database/migrations/2021_12_28_095136_create_balance_logs_table.php b/database/migrations/2021_12_28_095136_create_balance_logs_table.php
new file mode 100644
index 00000000..c5d5d3d4
--- /dev/null
+++ b/database/migrations/2021_12_28_095136_create_balance_logs_table.php
@@ -0,0 +1,39 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+class CreateBalanceLogsTable extends Migration
+{
+    /**
+     * Run the migrations.
+     *
+     * @return void
+     */
+    public function up()
+    {
+        Schema::create('balance_logs', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('user_id')->comment('用户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('change_balance')->default(0)->comment('变动余额（分）');
+            $table->string('remarks')->nullable()->comment('备注');
+            $table->timestamps();
+
+            $table->index('user_id');
+        });
+    }
+
+    /**
+     * Reverse the migrations.
+     *
+     * @return void
+     */
+    public function down()
+    {
+        Schema::dropIfExists('balance_logs');
+    }
+}