语言符号指涉对象界依托认知性和社会性两种因素的影响。在语言指涉对象界的过程中，这两种因素呈现为两套编码系统，并发生交互作用。认知性因素主要表现于删节性编码过程。在这一过程中，客体经过注意的筛选进入认知，再经过认知的过滤进入语言符号。社会性因素则主要表现于增补性编码过程。通过这一过程，语言符号在社会文化的使用中反过来塑造和丰富认知内容，进而为对象赋予规约意义。这两套编码的相互作用为语言指涉对象界提供了符号学依据。这一基础的建立有助于解决语言和对象界之间的内生悖论，并进一步为解决主客二元对立的问题提供可能。
The referring of linguistic signs to the objective tier relies on the influence of two kinds of factors including cognitive and social factors. In the process of referring to the objective tier，these two kinds of factors represent as two coding systems that mutually influence each other. The cognitive factors are mainly represented in the abridging coding process，during which the objects get into cognition and then the linguistic system with abridgment. The social factors are mainly represented in the supplemental coding process，during which the use of linguistic signs in the society and culture mold and enrich the content of cognition，and then give the symbol meanings to the objects. The mutual influence of these two coding systems provides a semiotic basis for the referring of linguistic signs to the objective tier. The establishment of the basis helps to solve the inner paradox between language and objective tier，and to provide possibilities for solving the problem of the opposition between the subjectivity and the objectivity.
