Abstract: As an indispensable and natural part of English language, English euphemisms have existed for a long time. The appearance of everything, including euphemism, has its reasons. The emergence of English euphemisms has a close relation with language taboos and religion. Since English euphemisms play an important role in social communication, they are worth careful and thorough study. This paper will mainly deal with the formation, classification and social functions of English euphemisms in business negotiations. Various methods have been used to form English euphemisms, including phonetic devices, spelling devices, vocabulary devices, grammatical devices and rhetorical devices.  Through analysis and understanding of the euphemisms, we can use euphemisms to point out our statements or desire implicitly in business English negotiations. It will help us to establish good business negotiation environment

Key words: Euphemism, business negotiation, application

摘要：委婉语是人类语言中的一种普遍现象，其存在的历史相当悠久。任何事物的出现总有其原因，委婉语当然也不例外。委婉语的出现是与语言禁忌息息相关的。英语委婉语在交际中起着十分重要的作用，因此值得深入的学习和研究。本文主要从英语委婉语的构成方式、分类和社会功能来进行阐述。英语委婉语的构成方式多种多样包括语音手段、语法手段、修辞手段等。让我们在了解委婉语的同时，可以在商务英语谈判中，借助委婉语这一语言表达技巧礼貌、含蓄地陈述自己的观点或愿望，提出请求或建议，以便建立良好的商务谈判环境。  

关键词：委婉语，商务谈判，运用