A　full-field　numerical　model　for　the　pulse　tube　refrigerator　(PTR)　is　established　and　the　full-field　compressible　oscillating　flow　and　heat　transfer　numerical　simulation　code　based　on　two　dimensional　compressible　SIMPLEC　code　are　developed　for　the　basic　pulse　tube　refrigerator　(BPTR),　the　orifice　pulse　tube　refrigerator　(OPTR)　and　the　double　inlet　pulse　tube　refrigerator　(DPTR).　Based　on　the　distribution　of　velocity,　temperature　and　pressure　and　a　comparison　of　the　numerical　results　between　the　BPTR,　OPTR　and　DPTR,　the　complex　fluid　flow　and　heat　transfer　of　BPTR　are　investigated　and　the　basic　principle　of　PTR　is　revealed,　thus　laying　down　foundation　for　its　optimization　and　further　numerical　study.