本文以商务英语信函为研究对象,从语言学、心理学和审美学的角度分析了商务语境下的自然段划分。分析表明,井然的自然段划分使商务信函所要转达的意义更加明晰,带给阅信人心理上的舒适感,满足了商务人士的审美取向,促进了交流意旨的实现。所以,适度的自然段划分能有效地实现商务英语信函的人际意义,促进商务书面交流与沟通。 This essay takes the business English correspondence as the research object, and analyzes the division of the natural section in the business context from the perspectives of linguistics, psychology and esthetics. The analysis shows that the division of natural segments makes the meaning conveyed by the business letters clearer, brings the psychological comfort to the readers, meets the aesthetic orientation of the business people, and promotes the realization of the communication intention. Therefore, the moderation of natural segments can effectively achieve the interpersonal meaning of business English letters and promote business written communication and communication.