【正文】 they dare not to call them directly, so gods and ghosts bee the first taboos, then the words used to refer to gods and ghosts bee the first euphemisms. As time passed by, euphemisms spread to other fields. The most typical and also the most mon one is euphemism about “death” which in most cultures is also a god, “god of death”. A lot of euphemistic words about “death” were created out of people’s fear about death. Neaman and many other experts (1990:3) claim that “birth”, the opposite of death, is also mystic. The taboo about “birth” is still religious。 then attention should be paid to the patriotism showed by the politicians, especially their way of speaking. Slovenko and Ralph (2005:533548) make a study of the usage and purpose of euphemism as well as euphemism for AIDS, details for prostitution in the age of Victoria and in the end summarize different aspects of euphemism used to lessen the bad influence. Research at home Cultural connotation Chen Kefang (2003:109111) claims that euphemism is the reflection of a certain culture and cultural connotation should be considered in the understanding and translation of euphemism. From the aspect of culture, she studies the relation of euphemism and culture, euphemism and taboos, the principles of the euphemism translation, and discusses euphemism and translation problems. She points out that euphemism is a cultural phenomenon that permeates the social life and verbal munication at home and abroad. It is a kind of rhetorical way used by the speaker or the author to say things in an implicit way instead of an explicit way which may cause disfort and doubt in the hearer. Generally speaking, all words used to show taboo or sensitive things in a roundabout way belong to euphemism. So euphemism is not only a kind of language phenomenon but also a social and cultural phenomenon. It is a faithful mirror of a certain society and culture. Different euphemisms reflect different social values, philosophy and cultural tradition. The generation and development of euphemism have a close relation with social customs, cultural tradition, religious ceremony, moral standard and individual factors. Wei Seng (2008:243245) gives a lot of examples to analyze traditional euphemism in his paper from the aspect of language and culture. Taboo and euphemism all have their specific functions. For people who take English as a second language, one of their tasks is to know what taboo is and to understand the real meaning expressed by the euphemisms. Structural characteristics Xiang Rengdong (2005:8385) mainly analyzes different features, framework and main function of euphemism, which is helpful for us to master and use it when we are in study and intercultural munication and to achieve better munication effects. Liu Qihong and He Hong (2005:8183) claims that the use of both Chinese and English euphemism is to achieve better effect. They point out that both Chinese and English euphemisms are closely related with the country’s religion. However due to the differences of the English and Chinese language characteristics and cultural values, both Chinese and English euphemisms get their own features in structural forms and cultural connotation. The correct understanding of the similarities and differences between them is helpful to scholars’ English research and translation work, and also helpful to eliminating the obstacles in crosscultural munication and strengthening the munication between Chinese and English peoples. Chen Liang (2009:101104) says that the euphemism in English is a very mon language phenomenon and also a cultural phenomenon. The study of its position and translation will help people in speech munication to better understand and use the euphemism. His article covers four aspects, namely lexical, spelling, grammatical and rhetorical means to analyze the constructing principle of English euphemism and discusses English euphemism translation strategies and methods through examples. Pragmatic functions In their paper “Functions of Euphemism and Its Linguistic and Cultural Elements”, Zhu Shi and Zheng Yuqi (2001:8081) discuss the basic concept of euphemism and the positive and negative functions on the basis of the historical origin and language and cultural factors that are closely related with these functions. In his paper Xu Yiliang (2006:201202) discusses the constructing method from the typical features of euphemism, and studies further the function from the angle of aesthetics, psychology and social linguistics. English euphemism has rich means of construction which reflects the strong pragmatic function. Its coverage is very wide, involving all aspects of life, and from different extent it reflects the social morality, the British and American values, cultural tradition and political ideas. In the use of euphemism, we should follow the politeness principle and attend to the Face principle. At the same time, its use is also restricted by age, gender, identity, social status and many factors, and as to the understanding of the euphemism, it can39。 if we focus on the meaning, we may lose its beautiful form. So the translation of euphemism is never an easy job in satisfying the two requirements of maintaining both form and meaning at the same time in the target text (TT). We should make a further research on the translation of euphemism. According to the analysis above, we can make such a conclusion for the significances of the research. First, it can promote cultural munication between China and other countries. Secondly, it can promote the economic development. With the development of globalization, no country can develop its economy merely by its own effort. China is no exception. Moreover, with China’s access to the WTO, the import and export trade of China with other countries is increasingly frequent. However, munication is the prerequisite for the trade and translation is one of the important means of mu