The two key factors , machining methods and machine - setting parameters of sbg , which are related with the generation of theoretical tooth surface and topographic deviation for sbg , are analyzed in details . after building the machine - tool mathematical model and computing the tooth surface parameters , using the given conditions and mesh equation , the coordinates of the theoretical tooth surface of sbg can be computed , and , then , the theoretical tooth surface model of sbg is derived 本文详细地分析了形成螺旋锥齿轮理论齿面及产生拓扑误差的两个关键因素,即螺旋锥齿轮的切齿加工方法和机床调整参数;通过建立机床数学模型,计算齿面参数,用已知条件和啮合方程进行联合求解,得出了理论齿面的坐标值,从而获得了螺旋锥齿轮的理论齿面模型。