Abstract：Euphemism is not only a kind of language phenomenon, but also a kind of social and cultural phenomenon, which plays a very important role in our daily life and in diplomacy.  There are some differences on habit, custom and cultural background, so that we need to learn to use the euphemism to avoid the moment of embarrassment and unnecessary damage. As a figure of speech, euphemism can make some words more polite, soft, fluent and vivid. Applying the euphemism accurately and properly can show your degree of education and personality, which also makes the communication between people more harmonious. In this paper, the formation and application of euphemism will be focused. Therefore, we can learn, appreciate and apply it much better.   

Key words: euphemism; embarrassment; formation; application

中文摘要：委婉语是一种语言现象，也是一种社会文化现象，在日常生活中和涉外交际中扮演着重要的角色。由于生活习惯和风俗和文化背景不同，我们要学会使用委婉语，才能避免不必要的尴尬和伤害。它作为一种修辞格，能使一些原本令人不悦甚至无礼的语言变得温和顺耳。准确得当的使用委婉语，可以体现一个人受教育的程度及素养，也使人际间的交往更加顺畅和谐。

　　　本文着重从委婉语的构成方式和在不同领域的运用做进一步的研究。从而使我们更好地理解、鉴赏、和运用委婉语。

关键词：委婉语； 尴尬； 构成；运用