本文针对力学教学中遇到的惯性力做功的计算问题，介绍了惯性力的一种基于参考系物理的等价描述，以此为基础重新讨论了惯性力的做功.首先，文章通过把参考系的动力学归结到定义它的参考物上，巧妙地推导出牛顿动力学可以直接在平动(非转动)参考系适用的一个对称形式的必然描述；而惯性力也通过参考物的真实受力因此得到了理论计算的表达式.其次，原则上在牛顿动力学的传统形式中只要对受力项作从全部受力到相对受力的替换，即可扩展到平动参考系而依然保持成立.由此本文重点给出了计算惯性力做功的新方案.最后作为检验，重新审查了惯性力做功的典型教学专题并得到自洽的结果.

This article addresses the calculation of the work done by inertia forces in the teaching of theoretical mechanics. It introduces an equivalent description of inertial forces based on the physics of reference frames. Based on this, the work done by inertia forces is re-examined. Firstly, Newtonian dynamics can be cleverly derived to yield an inevitable description that can be directly applied in a translational (non-rotating) reference frame by applying Newtonian dynamics to the reference object of the reference frame. Therefore, the theoretical expression for inertial forces is obtained through the real force acting on the reference object. Secondly, the traditional form of Newtonian dynamics can in principle be generalized to any translational reference frame and still holds by simply replacing the force terms from full to relative forces. Thus, it leads to a new approach for calculating the work done by the inertial force. Finally, as a check, the typical pedagogical topic of work done by inertial forces was re-examined and self-consistent results were obtained.