委婉语是英汉民族共有的一种语言现象,委婉语源泉于语言禁忌。从委婉语的产生及演进可以看出英汉委婉语的共怀及超同性。文化由公开的文化和隐蔽的文化构成,隐蔽的文化是不易被意识到的属于价值观念的一部分文化,是文化结构中最深层、最稳固的部分。语言是文化的载体和组成部分,从英汉委婉语总体超同的表象可以透视出英汉委婉语在深层文化上的差异。 Euphemism is a common language phenomenon between English and Chinese. Euphemism is a source of taboo in language. From the emergence and evolution of euphemism, we can see that the euphemism of English and Chinese are both common and superhuman. Culture consists of an open culture and a hidden culture. The hidden culture is a part of the culture that is not easily recognized and belongs to values. It is the deepest and most stable part of the cultural structure. Language is the carrier and component of culture. From the appearance of the general superfluity of English and Chinese euphemism, we can see the deep cultural difference between English and Chinese euphemism.