The invention provides a PET time resolution measuring, calculating and reconstructing system and method, and belongs to the technical field of X-ray computed tomography imaging. The method comprise PET original coincidence data acquisition, radiation source space distribution acquisition, coincidence event accumulation, LOR line tracking accumulation, feature width calculation, iterative updatingand reconstruction. According to the method, spatial intensity calculation is carried out on the reconstructed image while counting statistics is carried out, and the accurate time resolution on eachLOR is accurately calculated through the similarity between the spatial intensity and the spatial intensity. According to the invention, for any gamma light source, the time resolution of the crystalcan be accurately tested; and when the time resolution difference of a PET detector is very large, accurate imaging can also be realized. Compared with a traditional method, the method not only can calculate the resolution to obtain each crystal, but also has no requirement for the form of the radiation source, and can perform real-time measurement.