摘　要

委婉表达作为一种普遍的语言及文化现象，在商务英语沟通中被广泛应用着。是人们为谋求理想的交际效果而采取的一种婉转间接的语言手段。在愈加追求文明的现代社会，委婉语的使用更是不可或缺的。恰当地应用委婉语能有利于取得商务沟通的成功。迄今为止，国内外众多学者在不同的领域探讨研究了委婉表达在商务英语沟通中的应用，并且取得了非常有价值的成果。但是总体看来，这些研究大都局限于词汇学，语法学，句式和修辞的层面，从综观的角度（即综合认知、社会、文化的因素）对委婉语进行的研究还不多见。本文的研究目的是从顺应论的角度探讨商务英语中委婉表达实现的机制从而利用委婉语表达实现商务沟通的成功。本文运用顺应论，采取商务沟通的实例研究委婉语在商务沟通的应用。本文共分为四个部分。第一部分是引言，主要介绍了本研究的出发点。第二部分是文献回顾，详细介绍了委婉语的定义，分类和构成以及商务英语沟通的相关内容。第三部分是本文的核心，在顺应论的指导下，分析商务英语沟通中委婉语的使用此外，商务英语沟通中委婉语的使用并不是静止不变的，随着时间和语境的变化，委婉语的选择也会发生改变。最后一部分是本文的结论，提出了该研究的主要发现和不足之处，同时提出了对未来研究的建议。

关键词: 委婉表达；商务英语沟通；顺应论
 
Abstract

Euphemism as a common linguistic phenomenon, as well as a cultural phenomenon, is widely used in human communication. In the more civilized modern world, the interpersonal and international communication without euphemism is unimaginable. Correct and appropriate use of euphemism is helpful to obtain the success of business English communication.
Many scholars abroad and at home have done a lot of research work on euphemism from various fields. But it seems most of them are mainly restricted to lexicon, sentence, grammar and rhetoric levels and ignore more or less the social cultural causes and other underlying impulses of euphemism employments. The purpose of this thesis is to present a detailed analysis of euphemism of business English communication on the basis of Adaptation Theory. Through analysis, we hope to find a more scientific explanation of euphemism as a result of linguistic choice so as to help obtain more successful communication and understand each other appropriately.
This thesis can be divided into four parts. Part one is the introduction. It will give the rationale, purpose of this study. Part two is the literature review. It will give a brief review of euphemism and business English communication in details. Part three is the main part of this thesis, which will apply the theoretical framework to the analysis of euphemism of business English communication. In terms of Adaptation Theory, this part will find out what elements euphemism adapts to and how it adapts. Part four is the conclusion which will summarize contributions and limitations of the study and at the same time give some suggestions for further research.

Key words: Euphemism; business English communication; adaptation Theory
1. Introduction
Euphemism as a common linguistic phenomenon, as well as a cultural phenomenon, is widely used in human communication. In the more civilized modern world, the interpersonal and international communication without euphemism is unimaginable. Correct and appropriate use of euphemism is helpful to obtain the success of business English communication. Euphemism is a common linguistic phenomenon in different cultures. It is a perfect approach for people to achieve a successful social communication. Therefore, euphemism plays an important role in our daily life. It is used in communication to protect faces of hearer or speaker. Thus the study of application of euphemism will be important for English learners in cross-cultural communication.