中文摘要：

针对整体最小二乘（TLS）已有算法的缺陷，提出利用虚拟观测值法将其转化为经典最小二乘（LS），并推导了适用于三维坐标转换的矩阵矢量化公式，实现了TLS与LS的统一。通过算例证明了此方法在三维坐标转换中可以得到更为合理的解算数据。

英文摘要：

Responding to the disadvantages existing in the total least squares algorithm （TLS）, the virtual observation method is employed to transform the TLS into a classical least squares algorithm （LS）. Then, a matrix vectorization formula suitable for three-dimensional coordinate transformation is deduced. In this way, unification of LS and TLS is realized. As compared to other algorithms, this method has a stricter theory and simpler calculation process. A numerical test proves that a more reasonable transformation result can be obtained by using this method.