罗兰·巴特是法国当代著名的文论家,他也是西方文论由结构主义过渡到解构主义的关键人物。罗兰·巴特对结构主义文论的贡献,最主要体现在他的文学代码理论中。本文从巴特的文学代码理论的角度,来探讨这一则题为“NESE&KEYS”的美国式幽默中的幽默根源,发现文学代码理论对话语的意识形态具有解构作用。 Roland Barthes is a well-known contemporary French literary theorist, and he is also a key figure in the transition from structuralism to deconstruction in Western literary theory. Roland Barthes contribution to structuralist literary theory, the most important expression in his literary code theory. This article explores the humorous roots of American “humor” entitled “NESE & KEYS” from the point of view of Bart’s literary code theory and finds that the ideology of discourse theory has the function of deconstruction.