  J. C. Maxwell, B. Riemann and H. Poincar$\acute{e}$ have proposed the idea
that all microscopic particles are sink flows in a fluidic aether. Following
this research program, a previous theory of gravitation based on a mechanical
model of vacuum and a sink flow model of particles is generalized by methods of
special relativistic continuum mechanics. In inertial coordinate systems, we
construct a tensorial potential which satisfies the wave equations. Inspired by
the equations of motion of a test particle, a definition of a metric tensor of
a Riemannian spacetime is introduced. Applying Fock's theorem, generalized
Einstein's equations in inertial systems are derived based on some assumptions.
These equations reduce to Einstein's equations in case of weak field in
harmonic coordinate systems.
