上市公司业绩电话会议语篇的互文性:批评语类分析视角  

Interdiscursivity in earnings calls of listed companies:A critical genre analysis

作　　者：陈品英[1] Chen Pinying

机构地区：[1]西安外国语大学研究生院

出　　处：《外语教学》2022年第2期43-49,共7页Foreign Language Education

基　　金：西安外国语大学重大课题攻关项目“批评语类视阈下的企业社会责任报告话语研究”(项目编号:17XWZD04);西安外国语大学研究生科研基金项目“中国CSR年报话语对非财务信息披露的影响预测研究”(项目编号:syjsb201708)的阶段性研究成果。

摘　　要：业绩电话会议是以电话为媒介的口头财务叙述语类,具有丰富的篇际互文特征。本研究以批评语类分析理论为基础,运用语料库辅助的文本分析方法,探讨业绩电话会议中的篇际互文表现。研究发现,业绩电话会议体现出会计语篇、管理层讨论与分析语篇、促销语篇、法律语篇及说明语篇的语类特征,兼具信息和促销的双重交际目的。分析表明,此种篇际互文表现是报告语类属地和促销语类属地争夺社会语用空间的结果,体现了信息型文化与促销型文化间的博弈,是财务信息披露实践演变的话语表征。本研究对提高商务人士的语类意识和商务话语分析具有一定的启示。Earnings call is a teleconferencing-based spoken sub-genre of financial narratives,incorporating other discourses and presenting the evidence of interdiscursivity.This study examines the interdiscursive performance of earnings call based on Critical Genre Analysis(CGA).A corpus-assisted textual analysis shows that interdiscursivity in earnings call is performed mainly through the appropriation of genre characteristics of five different discourses,namely,accounting discourse,Management Discussion and Analysis(MD&A)discourse,promotional discourse,legal discourse and instructional discourse,displaying the dual informational-promotional function.The results indicate that such interdiscursive performance stems from the interaction between reporting and promotional genre colony at the socio-pragmatic space.Meanwhile,the interdiscursivity reveals an invasion of promotional culture to informational culture and a change of discursive practices in international financial disclosure practice.The findings are expected to shed some light on the promotion of genre awareness of business professionals as well as business discourse studies.

关 键 词：批评语类分析 篇际互文性 业绩电话会议 商务话语研究 

分 类 号：H030[语言文字—语言学]