摘  要

随着全球经济的一体化带来的国际商务交流越来越频繁，商务信函作为重要的交流手段之一，其重要性不言而喻。由于双方的文化背景和场合不同，信函中的内容是否能够确切的表达交易双方的意思成为了交流顺畅的关键。委婉语作为商务信函用语中重要的成分之一，一直以来都是国内外学者关注的重点。然而，多数研究主要仅从礼貌、关联性等大方向来阐述，进而缺乏细致化的分析。本文使用文献法，在前人研究的基础上，从委婉语的含义，特性出发，并进一步利用案例分析的方法分析了委婉语四个主要的功能即忌讳功能，掩饰功能，幽默功能和美化功能。进而总结出商务信函中委婉语使用的两个策略即礼貌策略，和谨慎策略。为以后对商务英语信函写作和语用功能研究提供了参照，具有理论和实际的双重价值。

关键词：商务英语信函；委婉语；语用功能

Abstract
 
With the global economy integration, and it brings more and more frequent international business communication activities. As one of the important means of communication, the importance business letters is self-evident. Due to the difference in cultural backgrounds and business occasions, whether meaning of both parties exactly could be expressed in the contents of the letters is the key to make the communication smooth. Euphemism, as one of the important composition in the business letter language, has long been the focus of scholars both at home and abroad. However, most researches are studied from the aspects of politeness and relevance, and lacks detailed analysis. In this paper, the four main functions of euphemism which are taboo functions, dissimulating functions, humor functions and beautification functions are analyzed by using literature review and case analysis method on the basis of previous studies of both  the meaning of euphemism and its characteristics before summing up two kinds of tactics which are courtesy oriented strategy, and caution oriented strategy in the usage of euphemism in business letters. It is hoped that this paper can be used as the reference for the study of business English letter writing and pragmatic functions, there it posse both theoretical and practical value.

Key words: euphemism; business English letter; pragmatic functions