With the increasing demand to scale the chip industry, attention is turning to the vital role that phosphanes and silanes play in semiconductor manufacturing processes such as chemical vapor deposition, plasma etching, and impurity doping. High-performance semiconductors often require a supply of ultra-pure gaseous phosphine (≥99.999%) to ensure the formation of defect-free thin-film structures with high integrity and strong functionality. In recent years, research on high-purity PH3 synthesis methods has mainly focused on two pathways: the acidic route with fewer side reactions, high by-product economics, and higher exergy of high-purity PH3, and the alkaline alternative with greater potential for practical application through lower reaction temperatures and a simpler reaction process. This paper presents the first comparative study and analysis on the preparation of ultra-high-purity PH3 and its process energy consumption. Using Aspen and its related software, the energy consumption and cost issues are discussed, and the process heat exchange network is established and optimised. By combining Aspen Plus V14 with MATLAB 2023, an artificial neural network (ANN) prediction model is established, and the parameters of the distillation section equipment are optimised through the NSGA-II model to solve problems such as low product yield and large equipment exergy loss. After optimisation, it can be found that in terms of energy consumption and cost indicators, the acidic process has greater advantages in large-scale production of high-purity PH3. The total energy consumption of the acidic process is 1.6 × 108 kJ/h, which is only one-third that of the alkaline process, while the cost of the heat exchange equipment is approximately three-quarters that of the alkaline process. Through dual-objective optimisation, the exergy loss of the acidic distillation part can be reduced by 1714.1 kW, and the economic cost can be reduced by USD 3673. Therefore, from the perspective of energy usage and equipment manufacturing, the comprehensive analysis of the acidic process has more advantages than that of the alkaline process.