隐喻是人类最基本的认知方式之一，在日常交往中是一种重要的思想和言语表达方式。通过认知语言学的视野对网络谐音词进行分析能使人们洞察到很多网络新词诞生的背景并对其所表现出来的隐喻义进行分析。在网络语言中，以谐音为喻体的隐喻性构词是一种非常普遍的现象，是一种“音义隐喻”。从认知语言学的角度探析网络谐音词隐喻现象有利于分析网络谐音词的表达效果和语体色彩，从而对网络谐音词隐喻的良性发展提供建议。

Metaphor is one of the most basic cognitive styles of human beings, and it is an important way of thought and speech expression in daily communication. The analysis of network homophonic words from the perspective of cognitive linguistics can enable people to gain insight into the background of the birth of many network new words and analyze their metaphorical meanings. In network language, metaphorical word formation with homophone as metaphor is a very common phenomenon and a kind of "sound and meaning metaphor". Analyzing the metaphorical phenomena of network homophones from the perspective of cognitive linguistics is helpful to analyze the expression effect and stylistic color of network homonyms, so as to provide suggestions for the healthy development of network homonyms metaphors.