摘要： Existing single-photon emission computed tomography (SPECT) reconstruction methods are mostly based on discrete models that may be viewed as piecewise constant approximations of a continuous data acquisition process. Due to low accuracy order of piecewise constant approximations, a traditional discrete model introduces irreducible model errors which are a bottleneck of the quality improvement of reconstructed images in clinical applications. To overcome this drawback, we develop a higher-order polynomial method for SPECT reconstruction. Specifically, we represent the data acquisition of SPECT imaging by using an integral equation model, approximate the solution of the underlying integral equation by higher-order piecewise polynomials leading to a new discrete system and introduce two novel regularizers for the system, by exploring the a priori knowledge of the radiotracer distribution, suitable for the approximation. The proposed higher-order polynomial method outperforms significantly the cutting edge reconstruction method based on a traditional discrete model in terms of model error reduction, noise suppression and artifact reduction. In particular, the coefficient of variation of images reconstructed by the piecewise linear polynomial method is reduced by a factor of 10 in comparison to that of a traditional discrete model-based method.