Abstract: Dialect expressions are one of the sources of the language material of skit comedy. It is an important means to the exhibition of skit language traits of being realistic to life, musicalized,unfamiliarized and individualized. In using dialect expressions due consideration should be given to the receivability of the audience: Avoid excessively local and vulgar dialect expressions, be prudent to use homographs and do a good job in dealing with the relations between dialects and the common language, and between norms and the creation of something new.

Key words: dialect expressions, skit comedy, rhetorical function, receivability