摘 要

商务谈判本质上是一种运用语言进行经济的活动。这需要通过使用恰当的语言来实现，尤其是使用礼貌语言。 语言是文化的载体。我们需要语言的帮助去传播文化，。在日常交流中，一些禁忌的话题和词语杜绝使用，如果我们不多注意的话，我们将会在跨文化交际中面临交流的障碍。 因此，很有必要了解在中西方文化中的语言禁忌和由滥用禁忌语言而导致的语用失败。
在产生禁忌语言的因素当中，礼貌方面的原因占了很大一部分。礼貌原则作为一个加强跨文化交流的方式在每种文化中都很普遍存在，但是不同的文化由于不同的价值观提出了不同的标准。禁忌语用的违反经常就被认为是违反了礼貌原则。礼貌原则作为一个加强跨文化交流的方式在每种文化中都很普遍存在，但是不同的文化由于不同的价值观提出了不同的标准。
本论文以减少跨文化交际中的错误传达和冲突为目的，采用分析相关文献和理论的方法从礼貌角度研究了在跨文化交际中的语言禁忌。 介绍几种比较常见的禁忌用语产生的原因以及类型，并相应地提出如何在国际商务活动中避免使用禁忌用语。
希望该项研究能够给商务谈判者提供一些规则和指导，帮助他们更好地解决谈判中遇到的冲突和争端，并帮助他们运用恰当的礼貌语言和策略去创造一种和谐合作的关系而推动谈判的顺利进行。

关键词：语用禁忌，礼貌原则，国际商务，积极礼貌策略，消极礼貌策略

ABSTRACT

Business negotiation is essentially a kind of economic activity through language. Undoubtedly, this goal has to be achieved through an appropriate language. It is indispensable for one side to choose effective negotiating strategies and language in gaining advantages over the other. Among those strategies, politeness strategy and its relevant languages are of great importance in negotiating. We need the help pf language to spread and pass on culture. In daily communication, some taboo topics and taboo words should be avoided, for if we disregard it, we will meet obstacles in intercultural communication. Thus, it is necessary to know language taboos in Chinese and Western cultures and also the pragmatic failures caused by misusing language taboo.
Among the various factors creating linguistic taboos, politeness is becoming more and more prominent, especially in intercultural communication. Politeness, as an important means of enhancing interpersonal relationship is universal in every culture, but different cultures may put forward different standards mainly because of differences in values.
This thesis intends to study linguistic taboo in intercultural communication from the perspective of politeness using the theory of context to contribute to reducing miscommunications and conflicts in intercultural communication. The objective of the thesis is to analyze the reasons for the linguistic taboos and the types of the linguistic taboos, then give some advice on how to avoid the linguistic taboos in international business. The author concludes the top reasons and the types of the linguistic taboos, which gives some strategy to avoid the linguistic taboos in international business.
It is hoped that this research will provide some guidelines for business negotiators to settle disputes and conflicts in business negotiation, assist them in creating a cooperative relationship with each other through employing proper linguistic strategies of politeness theory.

Key words： Linguistic taboos, politeness principle, international business, positive politeness, negative politeness