从结构、语义、语用、语境等方面对“所”字的指代功能作了较为全面的考察。“所”字本用以复指动词或介词的逻辑宾语，在一般情况下，“所”指代的内容是可以还原的。在特定的语境下，“所”指代的对象是不言自明的，往往可以省略，“所”的功能由复指变为称代。所字结构的形成反映了陈述与指称之间的转换。 From the aspects of structure, semantics, pragmatics, context and so on, we make a more comprehensive study on the referring function of “Suo”. The word “所” is used to refer to the logical object of a verb or preposition. In general, the meaning of “所 所” can be restored. In a specific context, “所 所” refers to the object is self-evident, can often be omitted, “所 所” functions from the complex finger into a generation. The formation of the structure of the word reflects the conversion between the statement and the allegation.