对翻译单位的研究对翻译理论和翻译实践都有着重要意义。本文认为,我们应该从语言的角度,并在多元互补理论的基础上去研究翻译单位。翻译单位只是与翻译过程有关的,而在翻译的过程中我们要通过许多不同的方法对翻译单位进行取舍与加工,从而实现译文的“信、达、雅”。 The research on translation units is of great significance to both translation theory and translation practice. This article argues that we should study translation units from the perspective of language and on the basis of multiple and complementary theories. The unit of translation is only related to the process of translation. In the process of translation, we have to choose and process the unit of translation in many different ways so as to achieve the translation of “Letter, Expression, Elegance”.