diff --git a/frontend/src/services/accounts.ts b/frontend/src/services/accounts.ts
new file mode 100644
index 0000000..c96632a
--- /dev/null
+++ b/frontend/src/services/accounts.ts
@@ -0,0 +1,47 @@
+/**
+ * 账户服务 - Accounts API Service
+ * 功能：封装账户相关的 API 调用，提供账户 CRUD 操作
+ * API 依赖：
+ *   - GET /api/accounts - 获取账户列表
+ *   - GET /api/accounts/:id - 获取单个账户
+ *   - POST /api/accounts - 创建账户
+ *   - PUT /api/accounts/:id - 更新账户
+ *   - DELETE /api/accounts/:id - 删除账户
+ */
+import { apiClient } from './apiClient';
+import type { Account } from '../types';
+import { useUserStore } from '../stores/userStore';
+
+export const accountsApi = {
+  // API: GET /api/accounts - 获取当前用户的所有账户
+  async getAccounts(): Promise<Account[]> {
+    const userId = useUserStore.getState().userId;
+    const response = await apiClient.get<Account[]>('/accounts', { userId });
+    return response.data;
+  },
+
+  // API: GET /api/accounts/:id - 获取指定账户详情
+  async getAccount(id: number): Promise<Account> {
+    const response = await apiClient.get<Account>(`/accounts/${id}`);
+    return response.data;
+  },
+
+  // API: POST /api/accounts - 创建新账户，自动关联当前用户
+  async createAccount(data: Omit<Account, 'id' | 'createdAt' | 'updatedAt'>): Promise<Account> {
+    const userId = useUserStore.getState().userId;
+    const response = await apiClient.post<Account>('/accounts', { ...data, userId });
+    return response.data;
+  },
+
+  // API: PUT /api/accounts/:id - 更新账户信息，禁止修改 userId 和时间字段
+  async updateAccount(id: number, data: Partial<Omit<Account, 'id' | 'userId' | 'createdAt' | 'updatedAt'>>): Promise<Account> {
+    const response = await apiClient.put<Account>(`/accounts/${id}`, data);
+    return response.data;
+  },
+
+  // API: DELETE /api/accounts/:id - 删除指定账户
+  async deleteAccount(id: number): Promise<void> {
+    const response = await apiClient.delete<void>(`/accounts/${id}`);
+    return response.data;
+  },
+};