本文拟从近年来语言研究的成果重新审视对等翻译理论。文中作者提出并论证了翻译单位 ,并以此为起点 ,根据其句法、语义限定在译入语中寻找对等词 ,并附加上其固有语义动态携带特征 ,从而使对等翻译理论走出以前的机械翻译的误区 ,以期满足机器翻译目前对相关理论的迫切需要 This article intends to review the theory of reciprocal translation from the results of language research in recent years. In the article, the author proposes and argues the translation unit, and uses this as a starting point to find the equivalent word in the translated language according to its syntactic and semantic limitations, and attaches its inherent semantic dynamic carrying characteristics, so that the equivalence translation theory goes out of the past. Misunderstanding of mechanical translation in order to meet the urgent need of machine translation for related theories