think of some that come close and, IMHO, surpass. There is no shortage of great theme songs. IMHO theme song writers are FAR better at their craft than the story writers of the TV shows.
This is one of those topics where I can't really begin to narrow it down to a few... nor 'the best'... so just a few that I consider outstanding, in no particular order:
MASH
Night Court
Taxi
Cheers
Bonanza
Barney Miller
Route 66 (I sometimes start an episode of this just to hear the them song)
The Rockford Files
Mission Impossible
WKRP In Cincinnati
Rawhide
The Flintstones
Welcome Back Kotter
The Andy Griffith Show....
I could go on, and on... but won't.