This paper respectively expounds linguistic characteristics of euphemism in phonetics, word formation and grammar as well as its rhetorical characteristics like metaphor, analogy, synecdoche, and so on.

• 本文中笔者分别阐述了委婉语在语音、构词、语法等方面的语言特徵和隐喻、借代、类比等各种修辞手段。