現今面齒輪加工一般使用插齒(Gear shaping)或滾齒(Gear hobbing)的方式來生產。目前已有多項研究提出應用強力刮齒加工技術於直齒面齒輪,然而尚未有將強力刮齒技術應用於螺旋面齒輪之相關研究。因此,本研究提出了將強力刮齒應用於螺旋面齒輪加工之數學模型。本研究對齒條進行修正來創成螺旋的強力刮齒刀具,並透過機台加工過程中,於各軸加入多項式方程式作為附加運動來調整數控機床之切削路徑,而後進行刮齒加工模擬面齒輪表面以求得具附加運動之多項式係數。此外,本研究利用Levenberg-Marquardt算法以及敏感度矩陣來計算面齒輪多項式係數及磨料餘量,進而達到精度等級為B6之齒面(ANSI/AGMA 2009-B01標準),最後透過數值範例來驗證所提出方法之實用性。;Nowadays, face gears are machined by gear shaping or gear hobbing. Several studies have been conducted on applying gear skiving processes to generate "straight-tooth" face gears. Even so, a skiving methodology to manufacture "helical-tooth" face gears is not proposed yet. This study proposes a mathematical model for simulating helical face gears using the power skiving process. A helical skiving cutter is generated using a corrected rack. The cutting path on the CNC machine is then adjusted by adding additional motions in the form of polynomials. A skiving simulation is performed to attain the face gear surface with the specified polynomial coefficients. The Levenberg-Marquardt algorithm and sensitivity matrix are employed to calculate the new polynomial coefficients to attain the gear surfaces with the accuracy grade of B6, based on the (ANSI/AGMA 2009-B01 standard) and even grinding stocks. The numerical results and machining simulation results have verified the practicability of the proposed method.