介绍了油墨流变分裂转移理论，并论述了现有理论中，认为仅由承印物黏附力造成油墨变形的不足之处。基于伯萧叶定律，建立了网版上下表面的压力差方程。方程求得的最小网距符合实际生产中的经验数据，证明了压力差在网版回弹最初阶段是导致油墨变形转移的关键因素，从而对油墨流变分裂转移理论进行了修正。

The theory of ink rheology splitting transfer was introduced and its limitation that ink splitting only depends on the adhesion of substrate was discussed. The pressure differential equations of the both sides of the mesh was formulated based on Poiseuile’ law. The minimum mesh interval got from the equations corresponded to reality, proving that pressure is the key factor contributing to the splitting of ink. At last, the ink rheology splitting transfer was modified.