本論文的寫作目的，主要是在論述有關說一切有部的菩薩觀念。換句話說：從菩薩的初發心到最後修學所謂的「相異熟業」，中間必須經歷過三大阿僧祇劫，行四波羅蜜多，圓滿菩薩行，最後，才能上生兜率天，成爲了一生補處的菩薩，直至最後身下生到中印度的閻浮提洲(Jambū-dvīpa)成佛爲止，從而構成了整個說一切有部菩薩思想的輪廓。因此，本論文的研究重點，都將會集中在討論有關佛的三十二相、八十隨好的「相異熟業」種種問題，以及修學這「相異熟業」，到底需要一百大劫，或者是九十一大劫的時間性問題，在本論文中都會有詳細的討論。

The aim of this thesis mainly concerns about the idea of Bodhisattva in Sarvāstivādin. On the other word, from the first beginning to become a Bodhisattva, until He practices the final process so called "Laksana-vipāka-karma". He need to spend about Three Big Asamkhya-kalpas, and wholly practicing the Four Pāramitās as a kind of Bodhisattvacārya. After He died, He can go to the "Tusita Heaven", and will become the Final Bodhisattva, until He reborns to the Middle India of Jambū-dvīpa and finally becomes a Buddha. All these steps of Bodhisattvacārya, indeed, constructed the whole story of the idea of Bodhisattva in Sarvāstivādin. Therefore, the mainpoint of this thesis is trying to discuss about the question of "the Thirty Two Laksanas" and "the Eighty Kinds of Goods" of a Buddha in "Laksana-vipāka-karma". After these, we also discuss detailed about the time whether we need to spend for One Hundred Big Kalpas, or Ninety One Big Kalpas in "Laksana-vipāka-karma" in order to become a Buddha.