Abstract: This paper makes a comment on Ferrel Heady’s book “Public administration: a comparative perspective”. Cored by researching on countries’ governmental organization and administration development, this paper makes a discussion on the comparison from three dimensions of why, what and how and does a deep analysis on the research focus, research frame, and knowledge acquirement. By analyzing and commenting the theories in this book, this paper describes the present status and development direction of public administration and explores to theoretical construction of comparative public administration in modern times.