一、引　　言购买力平价理论是由瑞典经济学家卡塞尔提出的著名西方汇率决定理论，其基本思想是：本国人之所以需要外国货币，是因为这些货币在外国市场具有购买力，可以购买外国人生产的商品和劳务；外国人之所以需要本国货币，则是因为这些货币在本国市场具有购买力，可以购 I. INTRODUCTION The theory of purchasing power parity is a well-known theory of western exchange rate decision put forward by the Swedish economist Kassel. The basic idea is that the reason why the natives need foreign currency is because they have the purchasing power in the foreign market and can buy foreigners Produced goods and services; foreigners need their own currency, it is because these currencies in the domestic market with purchasing power, you can buy