Abstract:  Based on previous researches, the author makes further explorations and discussions about the similarities and differences between English and Chinese euphemisms. Firstly, the origin, definition, functions and relationship between English and Chinese euphemisms are illustrated. Then from the aspects of death, diseases and occupations, the similarities between English and Chinese euphemisms are talked about and the differences are discussed from the aspects of old age and privacy. At last, causes of similarities and differences between English and Chinese euphemisms are analyzed. This paper aims to help people to communicate efficiently in cross-cultural conversation and to avoid misunderstandings and offenses.

Key words: English euphemisms; Chinese euphemisms; similarities; differences

摘要：基于前人的研究成果，笔者对英汉委婉语的异同之处做了进一步的探索与讨论。首先阐述了委婉语的起源、定义、功能及与禁忌语的关系，然后用大量实例从死亡、疾病与职业三个方面阐述了英汉禁忌语的相同之处，再从老龄和隐私两个方面讨论了英汉委婉语的差异，最后分析了它们异同的原因，旨在帮助谈话者在跨文化交际中进行有效交流，避免误解与冒犯。

关键词：英语委婉语；汉语委婉语；相同；差异