Abstract: The euphemism is not only a linguistic phenomenon, but also a cultural phenomenon. With the development of society, and the growing communication, in order to maintain harmonious interpersonal relationships, people pay more attention to the use of language skills. In order to make the expression more tactful, polite, decent, people will use the expression of euphemism. Based on Spencer-Oatey’s rapport theory, this paper will make a comparative study on English and Chinese Euphemisms, so as to deepen the awareness and understanding of English and Chinese culture, thus contributing to the success of communication between the two countries.

Key words: euphemism; rapport management; beliefs; social values

摘要： 委婉语不仅是一种语言现象,更是一种文化现象。随着社会的发展,人们的交流不断增多,为保持和谐的人际关系,人们更加注重语言的使用技巧。为了使表达更加委婉、礼貌、得体,人们便运用委婉语这一表达方式。本文将从和谐理论的视角，对英汉委婉语对比,以期加深对英汉文化的认识和理解,从而促进两国间的成功交流。

关键词： 委婉语；和谐理论；信仰；社会价值