A method and computer system for analyzing sentences of various languages and constructing a language-independent semantic structure are provided. On the basis of comprehensive knowledge about languages and semantics, exhaustive linguistic descriptions are created, and lexical, morphological, syntactic, and semantic analyses for one or more sentences of a natural or artificial language are performed. A computer system is also provided to implement, analyze and store various linguistic structures and to perform lexical, morphological, syntactic, and semantic analyses. As result, a generalized data structure, such as a semantic structure, is generated and used to describe the meaning of one or more sentences in language-independent form, applicable to automated abstracting, machine translation, control systems, Internet information retrieval, etc.