委婉语,即雅言,是迂回曲折,含蓄隐晦的语言形式。由于委婉语传递的信息包括说话者的信息意图和交际意图,因此这种间接性和模糊性必然会影响听话者解读委婉语。论文拟从认知语用学的关联理论来阐释委婉语的编码和解码机制,即用语境效果和认知努力两个要素,从说话者和听话者的角度来认知委婉语。 Euphemism, that is, ascription, is a twists and turns, subtle vague language form. Because the euphemism conveyed information includes the speaker’s intention of information and communication intention, so the indirectness and ambiguity will inevitably affect the hearer interpret euphemism. The essay intends to explain the mechanism of coding and decoding of euphemism from the perspective of the relevance theory of cognitive pragmatics, that is, to recognize euphemism from the perspective of the speaker and hearer by using the two elements of contextual effect and cognitive effort.