电场和磁场形式不同但本质相同，在不同的惯性系下，二者可以相互转变，转变的规律遵循最基本的力学原理. 结 合狭义相对论和基本的力学定律，可以更加直观地表达电场与磁场的相互转变过程和转变形式，从而更深刻地理解电场与磁 场同宗同源的本质.

The electric field and the magnetic field have different forms but the same essence. For different inertial systems，they can achieve mutual transformation，which follow the fundamental principles of mechanics. With the aid of special relativity and basic law of mechanics，this paper attempts to analyze the mutual transformation process and forms of the electric field and magnetic field in a more intuitive way， thus the essence of the electric field and magnetic field coming from the same material can be understood more deeply.