Abstract:Euphemism is one of the most common phenomena in language of all different cultures. People of different cultural backgrounds still often feel confused, when each other’s euphemism is mentioned in communication. There are similarities and differences between the Chinese and English euphemism. This paper is going to find out the similarities and differences of them. First, the paper figures out the definition, formation and origin of euphemism; then analyzes euphemisms in Chinese and English. Further more, this paper contains the analyses of the pragmatic functions of euphemisms in communication, including: avoiding taboos; politeness; concealment of truth; humor and satire. 

　　In brief, only through getting acquainted with the features of euphemism, raising awareness of cultural differences and understanding it, can we do better in communication.

Key words: euphemism; cross-cultural; pragmatic functions; communication

中文摘要:委婉语是语言使用中人们协调人际关系的一种重要手段，既是一种语言学现象，也是一种普遍的社会现象。本文指出中英跨文化领域的语言交流中，委婉语的使用有相同之处也有不同之处，在这基础上，对语言交流中委婉语的作用进行了分析。

　　首先，论文分析了委婉语的语言特征：包括定义，分类，来源，对委婉语进行系统性的认识；然后，对中英两种语言进行文化层面的分析，由于人们信仰，风俗，生活方式等等差异，两个民族既有共性又有独特性。在认识跨文化的委婉语后，再分析了委婉语在语言交流的功能进行分析，其作用包括：避讳功能，礼貌功能，掩饰真相功能和幽默、讽刺功能，并分别进行举例分析。

　　通过以上的认识和分析，使我们在当今复杂的社会形势中充分地明白委婉语的用法及其真正含义，从而提高语言交际能力。

关键词：委婉语；跨文化；交流；语义功能