本文从国民经济核算理论角度重新审视了使用购买力平价法所进行的国际比较研究。本文的探讨从理论基础和方法演进两个方面展开:从理论基础来看,国民经济核算体系(SNA)为基于购买力平价法的国际比较提供了最为基本的比较框架和方法论基础,基于购买力平价方法的国际比较可以看作是对国民经济核算体系的一种逻辑拓展;从方法演进来看,基于购买力平价法的国际比较已经形成两套较为系统的比较方法体系——基于支出法的ICP和基于生产法的ICOP。 This essay reexamined the international comparative study using the purchasing power parity method from the perspective of the theory of national economy accounting. This dissertation starts with two aspects: theoretical basis and methodological evolution. From a theoretical perspective, National Accounting System (SNA) provides the most basic comparison framework and methodological basis for international comparison based on purchasing power parity method. Based on the method of purchasing power parity International comparison can be seen as a logical extension of the national economic accounting system; from the perspective of method evolution, international comparison based on the purchasing power parity method has formed two sets of comparatively systematic methodologies: Expenditure-based ICP and based on Production Law ICOP.