上市公司年報(bào)的功能語(yǔ)法分析
發(fā)布時(shí)間:2021-07-03 10:08
年報(bào)是公司管理層提交給股東的法定文件,用于披露公司在過(guò)去一年里的業(yè)績(jī)信息,并對(duì)來(lái)年的經(jīng)營(yíng)活動(dòng)做出預(yù)測(cè)。對(duì)年報(bào)的興趣一直很濃。西方學(xué)者,尤其是會(huì)計(jì)研究人員多年來(lái)一直對(duì)這一領(lǐng)域進(jìn)行研究。他們得出的結(jié)論之一是:年報(bào)越來(lái)越難讀,可讀性似與公司業(yè)績(jī)有關(guān)。他們也指出有必要研究公司規(guī)模和不同行業(yè)與可讀性之間的關(guān)系。這些研究對(duì)年報(bào)提供了有價(jià)值的見(jiàn)解,然而尚有許多工作要做。其中之一就是對(duì)年報(bào)進(jìn)行系統(tǒng)的語(yǔ)言學(xué)研究。年報(bào)須遵守財(cái)務(wù)信息披露的要求與規(guī)定。作為與股東交流的一種主要方式,管理層自然會(huì)考慮到塑造自己形象的問(wèn)題。本論文以年報(bào)中兩個(gè)主要言語(yǔ)板塊之一的董事長(zhǎng)致辭為語(yǔ)料,建立了語(yǔ)料庫(kù),應(yīng)用功能語(yǔ)法理論對(duì)其進(jìn)行分析,旨在找出:體現(xiàn)在董事長(zhǎng)致辭中的詞匯語(yǔ)法模式及這些模式是如何實(shí)現(xiàn)年報(bào)的兩個(gè)主要目標(biāo)的,即披露信息的同時(shí)塑造公司印象,以及這些模式體現(xiàn)在不同行業(yè)之間的差異。語(yǔ)料是從網(wǎng)址:http://www.morthcote.co.uk/FTSE100.html下載的英國(guó)大公司2000年的年度報(bào)告。我們從這些公司所屬的13個(gè)行業(yè)中選用了能源業(yè)的8家公司和出版、媒體業(yè)的8家公司。按照功能語(yǔ)法的分析方法,分別從及物性、...
【文章來(lái)源】:對(duì)外經(jīng)濟(jì)貿(mào)易大學(xué)北京市 211工程院校 教育部直屬院校
【文章頁(yè)數(shù)】:60 頁(yè)
【學(xué)位級(jí)別】:碩士
【文章目錄】:
Table of Contents
Acknowledgements
Abstract
論文摘要
Chapter 1 Rationale for the Study
1.1 Definition and importance of the annual report
1.2 Review of the studies of the annual report
1.3 Relevance and significance of this study
Chapter 2 Methodology and Data
2.1 Discourse analysis:A brief introduction
2.2 FG and the reasons for choosing it
2.2.1 Basic notions of FG
2.2.2 The reasons for choosing FG
2.3 The procedure for discourse analysis following FG
2.3.1 Unit of analysis
2.3.2 Transitivity
2.3.3 Mood
2.3.4 Thematic organization
2.4 Scope of this research
2.5 Data collection
Chapter 3 Findings and Discussion
3.1 Process types
3.1.1 Within the company
3.1.2 Across the sectors
3.1.3 Discussion
3.2 Mood
3.2.1 Within the company
3.2.2 Across the sectors
3.2.3 Modal elem ents in the data
3.2.4 Discussion
3.3 Thematic elements
3.3.1 Within the company
3.3.2 Across the sectors
3.3.3 Discussion
Chapter 4 Conclusion
4.1 Summary of the findings and discussion
4.2 Limitations and suggestions for further research
Bibliography
Appendices
【參考文獻(xiàn)】:
期刊論文
[1]學(xué)術(shù)話語(yǔ)中認(rèn)知型情態(tài)的多重人際意義[J]. 李戰(zhàn)子. 外語(yǔ)教學(xué)與研究. 2001(05)
本文編號(hào):3262376
【文章來(lái)源】:對(duì)外經(jīng)濟(jì)貿(mào)易大學(xué)北京市 211工程院校 教育部直屬院校
【文章頁(yè)數(shù)】:60 頁(yè)
【學(xué)位級(jí)別】:碩士
【文章目錄】:
Table of Contents
Acknowledgements
Abstract
論文摘要
Chapter 1 Rationale for the Study
1.1 Definition and importance of the annual report
1.2 Review of the studies of the annual report
1.3 Relevance and significance of this study
Chapter 2 Methodology and Data
2.1 Discourse analysis:A brief introduction
2.2 FG and the reasons for choosing it
2.2.1 Basic notions of FG
2.2.2 The reasons for choosing FG
2.3 The procedure for discourse analysis following FG
2.3.1 Unit of analysis
2.3.2 Transitivity
2.3.3 Mood
2.3.4 Thematic organization
2.4 Scope of this research
2.5 Data collection
Chapter 3 Findings and Discussion
3.1 Process types
3.1.1 Within the company
3.1.2 Across the sectors
3.1.3 Discussion
3.2 Mood
3.2.1 Within the company
3.2.2 Across the sectors
3.2.3 Modal elem ents in the data
3.2.4 Discussion
3.3 Thematic elements
3.3.1 Within the company
3.3.2 Across the sectors
3.3.3 Discussion
Chapter 4 Conclusion
4.1 Summary of the findings and discussion
4.2 Limitations and suggestions for further research
Bibliography
Appendices
【參考文獻(xiàn)】:
期刊論文
[1]學(xué)術(shù)話語(yǔ)中認(rèn)知型情態(tài)的多重人際意義[J]. 李戰(zhàn)子. 外語(yǔ)教學(xué)與研究. 2001(05)
本文編號(hào):3262376
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