假借字是指假借已有的音同或音近的字来代表所想表达的字或意。 产生背景如下：汉字是由象形 、象意的文字发展起来的。有的外物有形象可以描绘，有的意思可以利用图像和笔画来表现，可是有很多代表某些事物的概念不能用象形、象意的方式随时造出文字来表现，于是就假借已有的音同或音近的字来代表。
包括同源关系；方言等义词关系；本字与假借字关系；异体字关系。
Including homologous relations; Dialects synonyms; Original characters and Phonetic load characters relations; Variant form characters relations.
假借字不仅是构成商代汉字体系的重要成分，而且是形声字产生的重要物质基础。
It was not only an important component of the Chinese character system of the Shang Dynasty but also shaped the sound generated by an important material foundation for Pictophonetic Characters.
汉语方言字主要来源于传统的字典辞书、地方韵书或方言词典、民间文艺作品与地名用字，在类型上则可分为本字、训读字、假借字与自造字四种。
Characters of Chinese dialect chiefly root in traditional dictionaries of characters, regional phonetic dictionaries, dictionaries of dialect, folklore and characters used in place names.
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