各地方言中有不同的委婉語表達形式，探究委婉語可以瞭解隱藏在各地方言詞彙中的文化特色。本文就新屋鄉豐順客方言共時現象的呈現，並從禁忌與委婉語歷時以來的演變做一探究，以瞭解委婉語所代表的文化意涵，及歷史上的變遷。內文主要分為四部份：第一部份說明委婉語的產生及其背景；第二部份嘗試從修辭學的觀點來分析委婉語；而禁忌語與委婉語之間總是有一些微妙的互動關係，在第三部份將做探討；最後則從委婉語的分析中，筆者歸結出幾點的心得感想做為結論。

Euphemism expression forms can be different between dialects in different areas. The aim of this article is trying to make an analysis about euphemisms (including taboo words) . Through the study of euphemisms, we can understand more cultural features that we don’t know in concealing dialect lexicons. Then we can have a better view of what euphemisms’ cultural meanings are, and what their historical changing in culture is about. There are four concerning parts in this papeic The first is to describe the generation and backgrounds of the euphemisms. The second is to analyze the euphemisms from rhetoric aspects. The third is to state the relations between euphemisms and taboo words. And, the fourth is to make impressions for a conclusion.