refector cpu/gpu kernels · Pull Request !87859 · MindSpore/mindspore

1. refector cpu/gpu kernels
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**What type of PR is this?**

/kind <label>

**What does this PR do / why do we need it**:

**Which issue(s) this PR fixes**:

Fixes #

**Code review checklist [【代码检视checklist说明】](https://gitee.com/mindspore/community/blob/master/security/code_review_checklist_mechanism.md)**:

+ - [ ] 是否进行返回值校验 (禁止使用void屏蔽安全函数、自研函数返回值，C++标准库函数确认无问题可以屏蔽)
+ - [ ] 是否遵守 ***SOLID原则 / 迪米特法则***
+ - [ ] 是否具备UT测试用例看护 && 测试用例为有效用例 (若新特性无测试用例看护请说明原因)
+ - [ ] 是否为对外接口变更
+ - [ ] 是否涉及官网文档修改

类型	指派人员	状态
审查	ZPaC miaoyanming guozhijian kingxian liujunzhu suteng baochong liangchenghui anyrenwei chengbin zichun_ye jjfeing YuJianfeng yangzhenzhang guoqi kisnwang yao_yf chujinjin limingqi107 changzherui hangq 张学同 Gaoxiong BJ-WANG zhangqinghua zlq2020 Erpim jiahongqian Yi_zhang95 xiaosh	进行中 (0/1人)
测试	zsj_mind Richard_mei Chopin_syp duanjiali leiwei2 linzhengshu	已完成 (0/0人)

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