diff --git a/dating-agency-mall-entity/src/main/java/com/qniao/dam/domain/aggregate/virtualaccount/entity/VirtualAccount.java b/dating-agency-mall-entity/src/main/java/com/qniao/dam/domain/aggregate/virtualaccount/entity/VirtualAccount.java
new file mode 100644
index 0000000..bf0386b
--- /dev/null
+++ b/dating-agency-mall-entity/src/main/java/com/qniao/dam/domain/aggregate/virtualaccount/entity/VirtualAccount.java
@@ -0,0 +1,30 @@
+package com.qniao.dam.domain.aggregate.virtualaccount.entity;
+
+import com.baomidou.mybatisplus.annotation.TableName;
+import com.qniao.dam.domain.aggregate.virtualaccount.valobj.VirtualAccountRecord;
+import io.swagger.annotations.ApiModelProperty;
+import lombok.Data;
+import lombok.EqualsAndHashCode;
+import com.qniao.domain.Entity;
+
+import java.util.List;
+
+/**
+ * 虚拟账号
+ *
+ * @date 2025/11/09
+ */
+@Data
+@EqualsAndHashCode(callSuper = true)
+@TableName("da_virtual_account")
+public class VirtualAccount extends Entity<VirtualAccount> {
+
+    @ApiModelProperty("用户唯一标识")
+    private Long userId;
+
+    @ApiModelProperty("数量")
+    private Integer balance;
+
+    private transient List<VirtualAccountRecord> recordList;
+
+}
diff --git a/dating-agency-mall-entity/src/main/java/com/qniao/dam/domain/aggregate/virtualaccount/valobj/VirtualAccountRecord.java b/dating-agency-mall-entity/src/main/java/com/qniao/dam/domain/aggregate/virtualaccount/valobj/VirtualAccountRecord.java
new file mode 100644
index 0000000..18e3967
--- /dev/null
+++ b/dating-agency-mall-entity/src/main/java/com/qniao/dam/domain/aggregate/virtualaccount/valobj/VirtualAccountRecord.java
@@ -0,0 +1,36 @@
+package com.qniao.dam.domain.aggregate.virtualaccount.valobj;
+
+import com.baomidou.mybatisplus.annotation.TableName;
+import com.qniao.domain.ValueObject;
+import io.swagger.annotations.ApiModelProperty;
+import lombok.Data;
+import lombok.EqualsAndHashCode;
+
+/**
+ * @author Zpj
+ * @date 2025/11/9
+ */
+@Data
+@EqualsAndHashCode(callSuper = true)
+@TableName("da_virtual_account_record")
+public class VirtualAccountRecord extends ValueObject<VirtualAccountRecord> {
+
+    @ApiModelProperty("用户钱包账号标识")
+    private Long virtualAccountId;
+
+    @ApiModelProperty("交易类型")
+    private Integer tradeType;
+
+    @ApiModelProperty("交易数量")
+    private Integer tradeBalance;
+
+    @ApiModelProperty("原始数量")
+    private Integer originalBalance;
+
+    @ApiModelProperty("当前数量")
+    private Integer currentBalance;
+
+    @ApiModelProperty("备注")
+    private String remark;
+
+}
diff --git a/dating-agency-mall-server/src/main/java/com/qniao/dam/api/command/virtualaccount/user/VirtualAccountUserCommandController.java b/dating-agency-mall-server/src/main/java/com/qniao/dam/api/command/virtualaccount/user/VirtualAccountUserCommandController.java
new file mode 100644
index 0000000..4dda8b5
--- /dev/null
+++ b/dating-agency-mall-server/src/main/java/com/qniao/dam/api/command/virtualaccount/user/VirtualAccountUserCommandController.java
@@ -0,0 +1,40 @@
+package com.qniao.dam.api.command.virtualaccount.user;
+
+import com.qniao.dam.api.command.virtualaccount.user.request.*;
+import com.qniao.dam.application.service.virtualaccount.VirtualAccountApplicationService;
+import io.swagger.annotations.Api;
+import io.swagger.annotations.ApiOperation;
+import org.springframework.web.bind.annotation.*;
+
+import javax.annotation.Resource;
+import javax.validation.Valid;
+
+@Api(tags = "虚拟账号")
+@RestController
+@RequestMapping("user")
+public class VirtualAccountUserCommandController {
+
+    @Resource
+    private VirtualAccountApplicationService virtualAccountApplicationService;
+
+    @ApiOperation("用户创建虚拟账号")
+    @PostMapping("create/virtual-account")
+    public void userCreateVirtualAccount(@RequestBody @Valid UserCreateVirtualAccountDto dto,
+                                             @RequestParam("userId") Long userId) {
+        virtualAccountApplicationService.create(dto.trans2Domain());
+    }
+
+    @ApiOperation("用户编辑虚拟账号")
+    @PostMapping("edit/virtual-account")
+    public void userEditVirtualAccount(@RequestBody @Valid UserEditVirtualAccountDto dto,
+                                           @RequestParam("userId") Long userId) {
+        virtualAccountApplicationService.edit(dto.trans2Domain());
+    }
+
+    @ApiOperation("用户删除虚拟账号")
+    @PostMapping("delete/virtual-account")
+    public void userDeleteVirtualAccount(@RequestBody @Valid UserDeleteVirtualAccountDto dto,
+                                             @RequestParam("userId") Long userId) {
+         virtualAccountApplicationService.delete(dto.getId());
+    }
+}
diff --git a/dating-agency-mall-server/src/main/java/com/qniao/dam/api/command/virtualaccount/user/request/UserCreateVirtualAccountDto.java b/dating-agency-mall-server/src/main/java/com/qniao/dam/api/command/virtualaccount/user/request/UserCreateVirtualAccountDto.java
new file mode 100644
index 0000000..590080c
--- /dev/null
+++ b/dating-agency-mall-server/src/main/java/com/qniao/dam/api/command/virtualaccount/user/request/UserCreateVirtualAccountDto.java
@@ -0,0 +1,23 @@
+package com.qniao.dam.api.command.virtualaccount.user.request;
+
+import com.qniao.dam.domain.aggregate.virtualaccount.entity.VirtualAccount;
+import com.qniao.domain.Trans2DomainAssembler;
+import io.swagger.annotations.ApiModelProperty;
+import com.qniao.framework.utils.TypeConvertUtils;
+import lombok.Data;
+
+@Data
+public class UserCreateVirtualAccountDto implements Trans2DomainAssembler<VirtualAccount> {
+
+                                
+    @ApiModelProperty("用户唯一标识")
+    private Long userId;
+
+    @ApiModelProperty("数量")
+    private Integer balance;
+
+    @Override
+    public VirtualAccount trans2Domain() {
+        return TypeConvertUtils.convert(this, VirtualAccount.class);
+    }
+}
diff --git a/dating-agency-mall-server/src/main/java/com/qniao/dam/api/command/virtualaccount/user/request/UserDeleteVirtualAccountDto.java b/dating-agency-mall-server/src/main/java/com/qniao/dam/api/command/virtualaccount/user/request/UserDeleteVirtualAccountDto.java
new file mode 100644
index 0000000..a46fdaa
--- /dev/null
+++ b/dating-agency-mall-server/src/main/java/com/qniao/dam/api/command/virtualaccount/user/request/UserDeleteVirtualAccountDto.java
@@ -0,0 +1,12 @@
+package com.qniao.dam.api.command.virtualaccount.user.request;
+
+import io.swagger.annotations.ApiModelProperty;
+import lombok.Data;
+
+@Data
+public class UserDeleteVirtualAccountDto {
+
+    @ApiModelProperty("唯一标识")
+    private Long id;
+
+}
diff --git a/dating-agency-mall-server/src/main/java/com/qniao/dam/api/command/virtualaccount/user/request/UserEditVirtualAccountDto.java b/dating-agency-mall-server/src/main/java/com/qniao/dam/api/command/virtualaccount/user/request/UserEditVirtualAccountDto.java
new file mode 100644
index 0000000..26286c8
--- /dev/null
+++ b/dating-agency-mall-server/src/main/java/com/qniao/dam/api/command/virtualaccount/user/request/UserEditVirtualAccountDto.java
@@ -0,0 +1,26 @@
+package com.qniao.dam.api.command.virtualaccount.user.request;
+
+import com.qniao.dam.domain.aggregate.virtualaccount.entity.VirtualAccount;
+import com.qniao.domain.Trans2DomainAssembler;
+import io.swagger.annotations.ApiModelProperty;
+import com.qniao.framework.utils.TypeConvertUtils;
+import lombok.Data;
+
+@Data
+public class UserEditVirtualAccountDto implements Trans2DomainAssembler<VirtualAccount> {
+
+
+    @ApiModelProperty("唯一标识")
+    private Long id;
+                        
+    @ApiModelProperty("用户唯一标识")
+    private Long userId;
+
+    @ApiModelProperty("数量")
+    private Integer balance;
+
+    @Override
+    public VirtualAccount trans2Domain() {
+        return TypeConvertUtils.convert(this, VirtualAccount.class);
+    }
+}
diff --git a/dating-agency-mall-server/src/main/java/com/qniao/dam/application/service/virtualaccount/VirtualAccountApplicationService.java b/dating-agency-mall-server/src/main/java/com/qniao/dam/application/service/virtualaccount/VirtualAccountApplicationService.java
new file mode 100644
index 0000000..2e1eaeb
--- /dev/null
+++ b/dating-agency-mall-server/src/main/java/com/qniao/dam/application/service/virtualaccount/VirtualAccountApplicationService.java
@@ -0,0 +1,26 @@
+package com.qniao.dam.application.service.virtualaccount;
+
+import com.qniao.dam.domain.aggregate.virtualaccount.VirtualAccountAggregate;
+import com.qniao.dam.domain.aggregate.virtualaccount.entity.VirtualAccount;
+import org.springframework.stereotype.Service;
+
+import javax.annotation.Resource;
+
+@Service
+public class VirtualAccountApplicationService {
+
+    @Resource
+    private VirtualAccountAggregate virtualAccountAggregate;
+
+    public void create(VirtualAccount virtualAccount) {
+        virtualAccountAggregate.create(virtualAccount);
+    }
+
+    public void edit(VirtualAccount virtualAccount) {
+        virtualAccountAggregate.edit(virtualAccount);
+    }
+
+    public void delete(Long id) {
+         virtualAccountAggregate.delete(id);
+    }
+}
\ No newline at end of file
diff --git a/dating-agency-mall-server/src/main/java/com/qniao/dam/domain/aggregate/virtualaccount/VirtualAccountAggregate.java b/dating-agency-mall-server/src/main/java/com/qniao/dam/domain/aggregate/virtualaccount/VirtualAccountAggregate.java
new file mode 100644
index 0000000..9f7e145
--- /dev/null
+++ b/dating-agency-mall-server/src/main/java/com/qniao/dam/domain/aggregate/virtualaccount/VirtualAccountAggregate.java
@@ -0,0 +1,31 @@
+package com.qniao.dam.domain.aggregate.virtualaccount;
+
+import com.qniao.dam.domain.aggregate.virtualaccount.entity.VirtualAccount;
+import com.qniao.dam.domain.aggregate.virtualaccount.repository.VirtualAccountRepository;
+import org.springframework.stereotype.Service;
+
+import javax.annotation.Resource;
+
+/**
+ * 虚拟账号
+ *
+ * @date 2025/11/09
+ */
+@Service
+public class VirtualAccountAggregate {
+
+    @Resource
+    private VirtualAccountRepository repository;
+
+    public void create(VirtualAccount entity) {
+        repository.save(entity);
+    }
+
+    public void edit(VirtualAccount entity) {
+        repository.save(entity);
+    }
+
+    public void delete(Long id) {
+        repository.delete(id);
+    }
+}
diff --git a/dating-agency-mall-server/src/main/java/com/qniao/dam/domain/aggregate/virtualaccount/repository/VirtualAccountRepository.java b/dating-agency-mall-server/src/main/java/com/qniao/dam/domain/aggregate/virtualaccount/repository/VirtualAccountRepository.java
new file mode 100644
index 0000000..fd8c43f
--- /dev/null
+++ b/dating-agency-mall-server/src/main/java/com/qniao/dam/domain/aggregate/virtualaccount/repository/VirtualAccountRepository.java
@@ -0,0 +1,12 @@
+package com.qniao.dam.domain.aggregate.virtualaccount.repository;
+
+import com.qniao.dam.domain.aggregate.virtualaccount.entity.VirtualAccount;
+import com.qniao.domain.Repository;
+
+/**
+ * 虚拟账号
+ *
+ * @date 2025/11/09
+ */
+public interface VirtualAccountRepository extends Repository<VirtualAccount, Long> {
+}
diff --git a/dating-agency-mall-server/src/main/java/com/qniao/dam/infrastructure/persistent/dao/virtualaccount/VirtualAccountDao.java b/dating-agency-mall-server/src/main/java/com/qniao/dam/infrastructure/persistent/dao/virtualaccount/VirtualAccountDao.java
new file mode 100644
index 0000000..9f0ee86
--- /dev/null
+++ b/dating-agency-mall-server/src/main/java/com/qniao/dam/infrastructure/persistent/dao/virtualaccount/VirtualAccountDao.java
@@ -0,0 +1,12 @@
+package com.qniao.dam.infrastructure.persistent.dao.virtualaccount;
+
+import com.baomidou.mybatisplus.core.mapper.BaseMapper;
+import com.qniao.dam.domain.aggregate.virtualaccount.entity.VirtualAccount;
+
+/**
+ * 虚拟账号
+ *
+ * @date 2025/11/09
+ */
+public interface VirtualAccountDao extends BaseMapper<VirtualAccount> {
+}
diff --git a/dating-agency-mall-server/src/main/java/com/qniao/dam/infrastructure/persistent/dao/virtualaccount/VirtualAccountRecordDao.java b/dating-agency-mall-server/src/main/java/com/qniao/dam/infrastructure/persistent/dao/virtualaccount/VirtualAccountRecordDao.java
new file mode 100644
index 0000000..ea575e6
--- /dev/null
+++ b/dating-agency-mall-server/src/main/java/com/qniao/dam/infrastructure/persistent/dao/virtualaccount/VirtualAccountRecordDao.java
@@ -0,0 +1,11 @@
+package com.qniao.dam.infrastructure.persistent.dao.virtualaccount;
+
+import com.baomidou.mybatisplus.core.mapper.BaseMapper;
+import com.qniao.dam.domain.aggregate.virtualaccount.valobj.VirtualAccountRecord;
+
+/**
+ * @author Zpj
+ * @date 2025/11/9
+ */
+public interface VirtualAccountRecordDao extends BaseMapper<VirtualAccountRecord> {
+}
diff --git a/dating-agency-mall-server/src/main/java/com/qniao/dam/infrastructure/persistent/repository/impl/VirtualAccountRepositoryImpl.java b/dating-agency-mall-server/src/main/java/com/qniao/dam/infrastructure/persistent/repository/impl/VirtualAccountRepositoryImpl.java
new file mode 100644
index 0000000..e508041
--- /dev/null
+++ b/dating-agency-mall-server/src/main/java/com/qniao/dam/infrastructure/persistent/repository/impl/VirtualAccountRepositoryImpl.java
@@ -0,0 +1,51 @@
+package com.qniao.dam.infrastructure.persistent.repository.impl;
+
+import cn.hutool.core.collection.CollUtil;
+import com.qniao.dam.domain.aggregate.virtualaccount.entity.VirtualAccount;
+import com.qniao.dam.domain.aggregate.virtualaccount.repository.VirtualAccountRepository;
+import com.qniao.dam.infrastructure.persistent.dao.virtualaccount.VirtualAccountDao;
+import com.qniao.dam.infrastructure.persistent.dao.virtualaccount.VirtualAccountRecordDao;
+import org.springframework.stereotype.Service;
+
+import javax.annotation.Resource;
+import java.util.Objects;
+
+/**
+ * 虚拟账号
+ *
+ * @date 2025/11/09
+ */
+@Service
+public class VirtualAccountRepositoryImpl implements VirtualAccountRepository {
+
+    @Resource
+    private VirtualAccountDao dao;
+    @Resource
+    private VirtualAccountRecordDao recordDao;
+
+    @Override
+    public VirtualAccount load(Long id) {
+        return dao.selectById(id);
+    }
+
+    @Override
+    public Long save(VirtualAccount entity) {
+        if (Objects.isNull(entity) || Objects.isNull(dao.selectById(entity.getId()))) {
+            dao.insert(entity);
+        } else {
+            dao.updateById(entity);
+        }
+        if (CollUtil.isNotEmpty(entity.getRecordList())) {
+            entity.getRecordList().forEach(record -> {
+                record.setVirtualAccountId(entity.getId());
+                recordDao.insert(record);
+            });
+        }
+        return entity.getId();
+    }
+
+    @Override
+    public void delete(Long id) {
+        dao.deleteById(id);
+    }
+}
diff --git a/dating-agency-mall-server/src/main/java/com/qniao/dam/query/virtualaccount/VirtualAccountQueryService.java b/dating-agency-mall-server/src/main/java/com/qniao/dam/query/virtualaccount/VirtualAccountQueryService.java
new file mode 100644
index 0000000..650bdf0
--- /dev/null
+++ b/dating-agency-mall-server/src/main/java/com/qniao/dam/query/virtualaccount/VirtualAccountQueryService.java
@@ -0,0 +1,5 @@
+package com.qniao.dam.query.virtualaccount;
+
+public interface VirtualAccountQueryService {
+
+}
diff --git a/dating-agency-mall-server/src/main/java/com/qniao/dam/query/virtualaccount/impl/VirtualAccountQueryServiceImpl.java b/dating-agency-mall-server/src/main/java/com/qniao/dam/query/virtualaccount/impl/VirtualAccountQueryServiceImpl.java
new file mode 100644
index 0000000..1725f25
--- /dev/null
+++ b/dating-agency-mall-server/src/main/java/com/qniao/dam/query/virtualaccount/impl/VirtualAccountQueryServiceImpl.java
@@ -0,0 +1,9 @@
+package com.qniao.dam.query.virtualaccount.impl;
+
+import com.qniao.dam.query.virtualaccount.VirtualAccountQueryService;
+import org.springframework.stereotype.Service;
+
+@Service
+public class VirtualAccountQueryServiceImpl implements VirtualAccountQueryService {
+
+}
\ No newline at end of file