Abstract: Euphemism is not only a common language phenomenon for various languages, but a cultural one, which plays an important role in our daily communication. From the day it came into existence, euphemism has been functioning to lubricate our communication, help establish a good relationship between human beings and even strengthen social stability. So it is quite necessary for us to have a good understanding of euphemisms in English and Chinese to do effective cross-cultural communication. There have been a lot of research on the euphemism, and on the basis this essay will, through examples, discuss English and Chinese euphemisms from the three perspectives: origin, formation and communicative function. 

Key words: euphemism, taboo, origin, formation, communicative function

摘要：委婉语不仅是不同语言中普遍存在的一种语言现象，也是一种文化现象。它在我们日常交际中所起很大的作用。从委婉语产生的第一天起，它便在人际交往中起润滑剂作用，帮助人们建立起良好的人际关系，加强社会的稳定。因此我们有必要对英汉委婉语有一个很好的理解以便进行有效的跨文化交际。在前人对委婉语已做的大量研究的基础上，本文拟通过例子着重从起源、形成方式以及社会功能三个角度对英汉委婉语进行探讨。

关键词：委婉语、禁忌、根源、形成方式、社会功能