【摘要】 企业发布的各类报告是对外传播的重要手段,具有重要的经济、社会和研究价值。本研究借助词汇复杂度、句法复杂度和语篇可读性三维指标,对比中美银行社会责任英文年报语篇复杂度,并探究复杂度与财务业绩的相关性。研究结果显示,1)中美银行社会责任年报的词汇复杂度整体比较稳定,但中方银行报告的词汇复杂度较高;2)中美银行社会责任报告的平均句长差异较大,被动语态使用均较少,中方报告的平均句长呈下降趋势,句法复杂度较高;3)我国银行报告可读性难度呈逐年下降趋势;4)我国银行报告发布复杂度和财务业绩无显著相关性。本研究对提高企业报告写作和翻译质量,以及商务英语写作和翻译教学具有启示。更多还原

【Abstract】 Corporate Social Responsibility(CSR) reporting is an important vehicle for the international corporate communication. This study compares the annual CSR reports of Chinese and US banks in terms of a three-dimensional index system of lexical and syntactic complexity and text readability and their correlation with the bank financial performance. The study shows that 1) the lexical complexity of Chinese and US bank CSR reports remains generally stable, but with a higher complexity in the Chinese reports. 2) Both bank reports show a big difference in sentence complexity and less use of passive structures, and a tendency of yearly decline in average sentence length and more complexity of the Chinese bank reports. 3) Chinese bank reports reveal an annual decrease in reading difficultness. 4) There is no significant correlation between the CSR reporting complexity and Chinese bank performances. The study has implications for improving corporate report writing and translation, as well as business English writing and translation teaching.更多还原