解:$(1)(2)U=I(R_{1}+R_{2})=\frac {12\ \text {V}}{R_{1}}×(R_{1}+10\ Ω)①$
$ U=I'(R_{1}+R_{2}')=\frac {8\ \text {V}}{R_{1}}×(R_{1}+20\ Ω)②$
联立①②,解得$R_1=10 \ \mathrm {Ω}$,$U=24\ \text {V}$
$ (3)R_{2\ \text {min}}∶R_{1}=U_{2\ \text {min}}∶U_{1\ \text {m}ax}=(24-15)\ \text {V}∶ 15\ \text {V}$
$ $得$R_{2\ \text {min}}=\frac 35R_{1}=\frac 35×10\ Ω=6 \ Ω$