翻译界对等效翻译本质的理解总是莫衷一是,不能统一。本文分别从四个方面对等效翻译进行了再思考:回顾等效理论的由来,并对等效理论作总的概括;分析严复三原则经常涉及的问题,用等效理论加以解决;分析“准确”和“通顺”之间常出现的矛盾,并提出解决的方法;最后说明等效理论本身既是翻译的最终目标又不能绝对化的辩证关系。 The interpreter’s understanding of the nature of equivalent translation is always incomprehensible and can not be unified. In this paper, we reconsider the equivalence translation from four aspects: reviewing the origin of the equivalence theory and generalizing the equivalence theory; analyzing the problems frequently covered by Yan Fuzan’s principle and solving it by the equivalent theory; “Exact” and “fluent”, and put forward the solution method. Finally, it shows that the equivalence theory itself is not only the ultimate goal of translation but also can not be absolutely dialectical relationship.