Rolling forming can greatly improve the tooth surface fatigue strength of spiral bevel gears, which has important engineering application value and strategic significance for promoting the aviation industrial application of high-performance spiral bevel gears. Considering the problems of high temperature (above 850 °C), large tooth flank deformation, severe oxidation, and low tooth flank forming accuracy during the hot rolling process of spiral bevel gears, a novel process method for dressing the tooth flank using warm rolling (400~650 °C) after hot rolling is proposed. Firstly, numerical simulation analysis of warm rolling is conducted based on finite element simulation software, and the data of the tooth flank point after warm rolling is obtained, and the tooth flank deviation is calculated. Secondly, a zoning evaluation method is developed, which uses the maximum deviation of the tooth flank in each region as an evaluation indicator for the effectiveness of tooth flank finishing, and reasonable warm rolling process parameters are determined by analyzing the influence of process parameters on the tooth flank deviation. At last, hot rolling and warm rolling tests of spiral bevel gears are conducted, and the tooth flank deviation after hot rolling and warm rolling is measured separately. The measurement results show that the maximum deviation of the concave side of the tooth surface after warm rolling is reduced from 194 μm to 31 μm. The maximum deviation of the convex side of the tooth surface ranges from −199 μm to −38 μm. The study showed that the warm rolling finishing forming process method can not only improve the smoothness of the tooth flank but also effectively reduce the tooth flank deviation. The tooth flank dressing effect is significant, and it can provide key technical support for the efficient and precise rolling forming of spiral bevel gears.