中西方委婉语的产生基于共同的心理认知基础,即当人们进行谈话或是写作时遇到一些令人尴尬,惹人不快的粗俗,轻浮无礼,直白的语句时,则采用一种相对比较含蓄,内敛的语句代替,这样就避免了双方的难堪,减轻对人自尊,感情的伤害,并且能够体现一个人的文化水平与道德修养。文章以中英委婉语的文化差异为研究方向,介绍了委婉语产生的背景,中西方委婉语的差异以及影响这些差异的原因。 The production of Chinese and Western euphemism is based on the common psychological cognition, that is, when people encounter some embarrassing and unpleasant vulgar, frivolous, impolite and straightforward sentences when they talk or write, they adopt a Relatively reserved, reserved words instead, thus avoiding the embarrassment of both sides, reducing the self-esteem, emotional damage, and can reflect a person’s cultural level and moral self-cultivation. The article takes the cultural difference between Chinese and English euphemisms as the research direction, introduces the background of euphemism, differences between Chinese and Western euphemisms and the reasons that influence these differences.