委婉语是人类社会生活中不可或缺的一部分,它可以帮助达成交际任务,维护和谐的人际关系。委婉语也被广告商广泛地用于商业广告中,以达到避讳禁忌、美话语言、减少言语责任和避免竞争者之间矛盾的目的。本文试从关联理论的角度出发分析中文商业广告委婉语的产生和受众理解机制,探寻其存在的合理性。 Euphemism is an indispensable part of human social life, it can help to achieve communication tasks and maintain harmonious interpersonal relationships. Euphemisms have also been widely used by advertisers in commercial advertisements in order to achieve the goal of taboo taboo words, reduce language liability and avoid conflicts between competitors. This paper attempts to analyze the production of Chinese commercial euphemisms and audience understanding mechanism from the perspective of relevance theory to explore the rationality of its existence.