diff --git a/Python/exceptions.py b/Python/exceptions.py
new file mode 100644
index 0000000..5f26295
--- /dev/null
+++ b/Python/exceptions.py
@@ -0,0 +1,43 @@
+class BaseException(Exception):
+    """
+    自定义基础异常类，支持错误消息、错误代码和参考URL
+    """
+
+    def __init__(
+        self, msg="An error occurred", code="E000", reference_url=None, *args, **kwargs
+    ):
+        self.msg = msg
+        self.code = code
+        self.reference_url = reference_url
+        self.details = kwargs.get("details", {})
+
+        # 构建完整错误消息
+        message = f"[{self.code}] {self.msg}"
+        if self.reference_url:
+            message += f" (参考: {self.reference_url})"
+
+        super().__init__(message, *args)
+
+    def to_dict(self):
+        """返回异常的字典表示，方便转换为JSON"""
+        result = {
+            "error": {
+                "code": self.code,
+                "message": self.msg,
+            }
+        }
+
+        if self.reference_url:
+            result["error"]["reference_url"] = self.reference_url
+
+        if self.details:
+            result["error"]["details"] = self.details
+
+        return result
+
+
+class UserAccountNotFoundException(BaseException):
+    """用户账户不存在异常"""
+
+    def __init__(self, user_id=None, *args, **kwargs):
+        super().__init__(msg="用户账户不存在", code="USER001", *args, **kwargs)