市场汇率核算法和购力平价（ＰＰＰ）核算法是国际比较中常用的两种方法。两种核算方所得结果的差异极大，差异原因在于以下几点：（１）经济结构差异；（２）转换因子影响因素不同；（３）两种核算体系反映对象不同；（４）偶然因素。通过对两种核算方法差异的原因分析，对正确评估一国在世界经济中的地位具有重要意义。 Market exchange rate accounting and purchasing power parity (PPP) accounting is commonly used in international comparison of the two methods. The results obtained by the two accounting parties vary greatly due to the following points: (1) differences in economic structure; (2) factors that affect the conversion factor are different; (3) the two accounting systems reflect different objects; and (4) contingency factors . Through the analysis of the causes of the differences between the two accounting methods, it is of great significance to correctly assess the status of a country in the world economy.