GNSS relative positioning technique is an important field of study, in which the standard ‘GNSS Baseline Model’ is often used. Differencing between observation equations is used to construct the mathematical model, since this method can eliminate some common errors in the GNSS signal measurements. The ‘Orthogonal Transformation’ method can also construct the GNSS Baseline Model. However, as is described by some scholars, this model may avoid some drawbacks of Double Differencing (DD) while maintaining all the advantages. For comparison purposes, this model is evaluated and the theoretical equivalence of both approaches is proved for the short baseline from two aspects: the Integer Ambiguity Resolution and the conditional least-squares baseline vector.