世界从工业化向信息化发展的过程中，仿真科学与技术作为一门新兴的学科具备了成为一级学科的条件：该学科已有稳定的研究对象，初步形成了相对独立的理论体系，所培养的人才有明确的应用领域及迫切的社会需求。本文对仿真科学与技术的学科理论体系进行了总结归纳，将其分为基础理论、专业理论和应用理论3个层次，涵盖相似理论、仿真方法论、建模理论、仿真系统理论、仿真可信性理论及仿真综合应用的理论6大部分，并对这6部分理论的内容及其在仿真理论体系中的地位和作用进行了阐述，为促进该学科的成长和学科理论体系的完善抛砖引玉。

During the course of information technology being integrated into industrialization in the world, the simulation science and technology, as an emerging field of research, has established itself as an independent research discipline, that is, with stable research objects, a relatively independent theoretical system and a contingent of scientists and engineers for specific applications and the divers demands of the society. The theoretical system of simulation science and technology is summarized in this paper, which can be divided into fundamental theory, specialized theory and application theory, including similarity theory, simulation methodology, modeling theory, simulation system theory, simulation credibility theory and simulation application theory. Their present status and functions are discussed.