(1)加工机理 除传统加工方法的精密化外，非传统加工(特种加工)方法发展迅速。当前，传统加工方法主要有金刚石刀具精密切刚、盘刚石微粉砂轮精密磨削、精密高速切削和 精密砂带磨削等；非传统加工方法主要有电子束、离子束、激光束等高能束加工、电火花、电化学加工、光刻(刻蚀)等。并出现了具有复合加工机理的电解研磨、 磁性研磨、磁流体抛光、超声珩磨等复合加工方法。加工机理的研究是精密和超精密加工的理论基础和新技术的生长点。 (1) in addition to the elaboration of traditional processing methods, the development of non-traditional processing (special machining) methods has been developed rapidly. At present, the traditional methods of processing are closely related to the precision grinding of diamond tools, the precision grinding of the rigid stone powder grinding wheel, precise high-speed cutting and precision abrasive belt grinding, etc. Non-traditional processing methods mainly include electron beam, ion beam, laser beam and other high-energy beam processing, electric spark, electrochemical machining, lithography (etching) etc. The composite machining methods of electrolytic grinding, magnetic grinding, magnetic fluid polishing and ultrasonic honing are presented. The research of the mechanism of processing is the theoretical basis of precision and ultra-precision machining and the growth point of new technology. (2)被加工材料 精密机械加工的被加工材料在化学成分、物理力学性能、化学性能、加工性能上均有严格要求，应该质地均匀、性能稳定、外部内部均无宏观和微观缺陷。符合性能要求的被加工材料才能得到精密机械加工的预期效果。 (2) the processed material Precision machining of the processed materials in chemical composition, physical and mechanical properties, chemical properties, have strict requirements on the processing performance should be homogeneous structure, stable performance, internal no external macro and micro defects. The processing materials that meet the requirements of the performance are required to obtain the desired effect of precision machining. (3)加工设备和工艺装备 精密机械加工应有高精度、高刚度、高稳定性和自动化的机床，相应的金刚石刀具、立方氮化硼刀具、金刚石砂轮、立方氮化硼砂轮． 及相应的高精度、高刚度夹具等工艺装备，才能保证加工质量。 (3) the processing equipment and process equipment Precision machining high precision, high rigidity, high stability and automation of machine tools, diamond tool, cubic boron nitride cutting tools, diamond grinding wheel, cubic boron nitride wheel. And the corresponding fixture process equipment such as high precision, high stiffness, can ensure the quality of machining.