電影作為大眾文化的重要組成部分，其目的除了以扣人心弦的故事、絢麗畫面及動人音樂的影音呈現娛樂群眾之外，更在於呈現不同時代、不同民族社會所特有的思維方式、信仰及價值取向，以進行跨越時空，甚至跨越文化的交流與溝通。由於台灣的電影市場一直都是外國影片的天下，一般影迷仍多依賴字幕以融入外國影片劇情，影片字幕的翻譯因此扮演了媒介異國文化、協助跨文化溝通進行的關鍵角色。據此，本研究以「到坎勃貝蘿去提親」、「沒有耳朵的兔子1、2」及「紅酒燉香雞」等四部德語喜劇電影為研究標的，尤其針對劇中幽默話語的字幕翻譯進行探討。目的在於一方面檢視現有翻譯的合宜性 ; 另一方面印證關聯-順應的翻譯作為在影片字幕翻譯實務上的適用性，亦即譯者在介入原文作者與譯文讀者間之跨語言和跨文化的協商與溝通過程中，除了必須正確推理，尋得最佳關聯，使源語語篇得到完整詮釋外，更應在譯語的選擇上順應譯入語文化及譯入語讀者的認知與期待，以發揮翻譯功能，達到翻譯目的。

As an important component of popular culture, films fulfill many functions in society. In addition to displaying beliefs, values and modes of thought present in a particular culture or time, films are also a form of communication across culture, time and space. Through compelling stories, striking images and touching music, films at the same time also serve to entertain audiences. In recent years a large number of German comedies have been released in Taiwan to favorable reviews. As comedy is often built upon the unique elements of a culture, and with the number of German speakers in Taiwan currently very low, the humor present in German comedies must be translated and interpreted to be understood. To what extent the interpretation and translation of this humor involves the two languages and cultures talking past each other is something worthy of consideration. This paper utilizes functionalist theories of translation, taking the ＂Relevance-Adaptation Modell＂ theory as a starting point for the analysis of German humor in four German comedic films: Maria, He Doesn't Like It (Maria, ihm schmeckt's nicht!), Rabbit Without Ears (Keinohrhasen), Rabbit Without Ears 2 (Zweiohrküken) and Kokowääh. This analysis will include a focus on deviations and innovations present in the Mandarin subtitles. Hopefully this work will be of aid in comparing and contrasting culture and facilitating cross-cultural communication. Additionally, this work is intended to be of assistance to those engaging in the practice of translating German films and to those teaching German-Mandarin translation.