企业年报是上市公司与外部利益相关者进行沟通的重要文件。致股东的信位于年报的开头部分,以文字形式叙述了企业上一年度并展望下一年度的财务表现及运营情况。有研究表明,企业年报和致股东的信已成为企业树立良好形象的工具,管理层运用语言影响读者对企业的评价。本文以能源行业为例,以评价理论下的态度系统为研究框架,结合语料库分析方法,分析年报中致股东的信的态度资源及其特点。结果表明,大多企业倾向于表达愉悦、自豪和自信的情感,对能力的判断占主导地位。语料库的统计结果一定程度上印证了管理学理论“自利性归因”倾向。 Corporate annual reports are important documents for listed companies to communicate with external stakeholders. Letter to shareholders At the beginning of the Annual Report, the company’s business performance in the previous year and its outlook for the next financial year are presented in text form. Some studies show that the annual report of the enterprise and the letter to shareholders have become a tool for enterprises to establish a good image. Management uses the language to influence readers’ evaluation of the enterprises. Taking the energy industry as an example, this paper analyzes the attitudinal resources and characteristics of shareholders’ letter in the annual report, taking the attitude system of evaluation theory as the research framework and corpus analysis method. The results show that most companies tend to express feelings of joy, pride and self-confidence, and their ability to judge is dominant. The corpus statistical results to a certain extent, confirms the management theory “self-interest attribution ” tendency.