【英語(yǔ)論文】淺談我國(guó)績(jī)效統(tǒng)計(jì)研究主題和趨勢(shì)及【英語(yǔ)論文】語(yǔ)境在話語(yǔ)理解中的作用

淺談我國(guó)績(jī)效統(tǒng)計(jì)研究主題及趨勢(shì)OurPerformanceAuditingResearchTopicsandtrendsAbstract:inrecentyears,moreandmorepeoplebecomeperformanceauditingresearchtopic,thispaperfirstlybasedondomesticaccountingauditauthorityjournalsperformanceauditingresearchliteratureanalysisandinduction,drawupperformanceauditingcomparison,performanceauditingmethod,theexternalenvironment,theresultiscurrentlyprocessingperformanceauditingresearchhotspot,Accordingtothestatisticsofthesubjectnextwillbeselectedaccordingtothecontentsaredividedintofouraspectsofliteraturereview,Finallythefutureoftheresearchfocusintheauditmethods,lawsandregulations,andtheresultsusingetc.Keywords:performanceauditing,Review,Theoryandpractice

Inthehistoryofaudit,performanceauditingappearedinthe1940's,developmentinthe20thcentury70-80,completethetraditionalfinancialauditforthecentertoperformanceauditing,isinthe1990s.Inrecentyears,moreandmorepeoplebecomeperformanceauditingresearchtopic,manyscholarsandexpertsfromdifferentanglesofcountriesarestudied,andtheperformanceofauditscope,someresearchononlyonecountry,andothersonsomeofthenationalauditinperformancecomparisonresearch,Fromtheresearchmethods,havepositiveandregulatingthetwomethods,Fromtheresearchcontents,someresearchfocusesonthedifferentcountriesconductperformanceauditingenvironment,othersfocusonperformanceauditinglawsandregulations,andemphasizedthetheoryresearch.Generallyspeaking,thestudyofgovernmentperformanceauditingmostlyconfinedtoperformanceauditingtheoryandpracticeofthestudyisinsufficientstill,normativeresearch,andempiricalresearch.Basedonthedomesticaccounting,auditingauthoritiesjournals,domesticaccountingauditmeetingofpartyandgovernmentperformanceauditingresearchliteraturebystatisticalanalysis,Chinesescholarstosummaryofgovernmentperformanceauditmainfieldsandview,andonthebasisofperformanceauditingresearchtrendtojudgment.Asampledesign,research(a)sampleselectionInordertomakethesampledata,thispaperselectsarepresentativeoftheauditresearch,theauditandeconomicresearch,managementaccountingresearch,theworld","China","administration'scopymaterial,sixjournalsassample.BeforefivejournalsareCSSCI(2010-2011)sourcejournalsandpkucorejournals(fifthedition),themainstreaminthejournalofaccountingresearchmoreauthoritative.Inthetheoryofperformanceauditingbeganinthe1980s[1].Sothiswastheperiodicalfrom1982-2009,keywordsorsubjectto"performanceauditing"or"benefitaudit"literature,accordingtoprofessionaljudgment,removesomeoftheliteratureonenterpriseperformanceauditing,selectthe185papers.Intheliteratureinthejournaldistributionbelowtable1:Table1literatureinthejournalofdistributionSourcedocumentsauditauditandmanagementaccountingresearchworldeconomicresearchinChina'stotaladministrativecopymaterialNumber1215January9769185219articleperiodicalsfromthemajorityofaudit,auditingandeconomicstudiesofthesetwokindsofaccountingjournals,becausethesetwokindsofperiodicalspublished,andhistoricalcomparisonisthemainstreamofauditpublication.Thestudyofliteratureofauditingperspectiveisbasicallytheauditworkfocusonresearch,therefore,thestudyreflectsthecharacteristicsofstrong,withbetterservicefortheactualwork.Theauditandeconomicresearchandpracticeofliterature,andtheoreticalbasisforfurtherresearch.Butoveralltheoryisnotmature,stillneedtofurtherresearch.(2)statisticalmethodsShaoRuiQingetc(2010)accordingtotheliteratureresearchmethodsadopted,dividedintonormativeresearchandstudy,research,experience,whichwillbereviewedandotherrespectivelybyempiricalstudy"experience","thecasestudyresearch","researchonstatistics",butforotherempiricalresearchmethods(suchasexperimentalresearch,etc.)to"other".Accordingtotheauthor,thefirstinuniversities,scientificresearchunitsintoadministrativeorganizations,enterprises,institutionsandotherfourkindsof[1].Thispaperalsoaccordingtostatistics.Basedontheabovesamples,onthebasisofliteratureonthesubjectkeywordsorliteraturestatistics,ifanarticlealsoappear"theory","evaluationindex"twokeywordsorsubject,thenrespectivelyinthecorrespondingspot.AddTherefore,ifanumberofobservationandstatisticsthatthisproblemismuchattention,Conversely,ifappearlessnumber,thentheproblemoflowdegreeofattention,notthemainstreamorfocus.Second,theresultsoftheanalysisStatisticalresultsareasfollows:(a)researchmethodsgeneraldistributionIntheresearchmethod,1982-2009,Chinaforperformanceauditingresearchfocusesonthenormativeresearch,reached91.0%,Bycasestudyresearchandexperienceandresearchmethodsinproportion,respectively,and1.1%,1.7%2.8%of5.6%.Onestandardresearchisgenerallysyllogisticway:pointedouttheexistingproblemsandproblemanalysis,finallyputsforwardSuggestions.Additionally,themostbelongstopuretheoreticalresearch,descriptiveandtheempiricalresearchonadeeperlevel,andevenhardertoseeafewactuallybecreditedtothestandardofperformanceauditingempiricalresearcharticles,mightchangeasaperformanceauditingsystemvicissitude,itselfinasystemofempiricalresearch.Thegeneraldistributionofresearchmethodssuchasshownintable3.Table2.ThegeneraldistributionmethodsMethodsnormativeresearchexperiencecasestudyresearchstudieswerecombinedArticle1682456number18591.01.1%)(1.72.83.4100(2)theauthorunitgeneraldistributionInthefirstauthor'sofficeunits,theauthorofthemajorityofcollegefrom61.5%tonanjinginstituteofaudit,mainly,xiamenuniversity,nanjinguniversity,etc.Andfromtheadministrativeinstitutions,enterprisesandresearchinstitutesofenterprises,respectively,andby8.3%25.2percentofadministrativeinstitutionsaccountedformorethanthehighest,theauthormainlycomesfromtheShenJiTingandalltherulersoftheprovinces,tothestateadministrativeunitshavebeenveryperformanceauditing.Theauthormainlyandscientificresearchinstitutionsfromtheinstituteandtheauditingofthegovernment,theirperformanceauditingresearchtimelongerandmoredeeply.Becauseofthisstudyisaboutgovernmentperformanceauditing,sotheauthorfromenterprises.Theauthorgeneraldistributionunitssuchasshownintable3.Table3firstauthorgeneraldistributionoftheunitThefirstauthorunituniversityadministrativeinstitutionsofscientificresearchinstitutionsotheraggregateArticle15July2for11447185Proportion(%)61.525.28.31.13.6100(3)keywordsfrequencystatisticsThepapermainlykeywords,and15as"auditresponsibility"onlyonceortwiceasmany,thesubjectofperformanceauditinChinaresearchdesignfieldorwidely.Butthekeywordsappearfrequencyin4-20,withinthescopeofthedistributiondifferenceisbig,theresearchfocusonthetheoryandresearchonthereferenceofforeigndomesticsituation,theempiricalarticlesless.Keywordsfrequencystatisticsconditionssuchasshownintable4.Table4keywordsfrequencystatisticsKeywordsfrequencykeywordsfrequencykeywordsfrequency1andtheoreticalresearchof25June,legalenvironmentand11July,budget2,theevaluationindexsystemofJuly22December12,standardandscopeof43and8,20countries,comparedto1013,accountability4,9,efficiencytargetcharacterand9.Theauditrisk145andpracticeresearchand10August15,risk-orientedaudit,3Third,performanceauditingresearchtopicBasedon15keywordsrepresentthecontentofthesameorsimilartothatoftheperformanceauditingresearchintofouraspects:(a)performanceauditingtheoryandcomparativestudyFromthepublishedarticles,auditingandcontentsofeconomicresearch"and"partofthestudyofauditpublishedarticlescanbepuretheoreticalresearchinto.Theauditandeconomicresearchmagazinefrom1998shepslebegan6publishedgovernmentperformanceauditinglectures,LiZhegovernmentalauditontheconnotation,functionandcharacteristicsofthegovernment,andtheelementsdefineperformanceaudit,includingperformanceauditgoal,managementaudit,planningaudit,LiFengMingintroducedusgovernmentperformanceauditingprocedures(Americangovernmentperformanceauditingstandards)andthegovernmentperformanceauditingbasicstrategyoftheauditprocedures,includingplanning,apreliminaryinvestigation,evaluationandcontrolofmanagementreview,writeauditreportdetails,basicauditstrategieshaveobjectiveanalysisandmanagementsystemanalysis,businessactivities,andthroughtheanalysisofinvestigationandanalysis,theobjectiveanalysisandbusinessactivityanalysisandmanagementsystemanalysisonauditstrategiesforcomprehensivepaper[2].XingJunFang,ChenHua,ZouChuanFang(2000)fromthetranslationofperformanceauditingpartselectstheeditingandpublishingthelatestforeignperformanceauditing,abookofCanada,England,Sweden,theUnitedStates,GermanyandDenmark,Pakistan(ortheauditor-generalauditor-generalgovernmentalauditisintroduced,includingtheconditionsofthedefinition,governmentalaudittarget,procedures,methods,emphasis,report,legalorexperiencesummary[3].Du,SongLei(2004)introducedtheauditor-generalofficeperformanceauditinNorway,theNorwegiangovernmentperformanceauditingisdividedintosixstages:theprojectfeasibilitystudy,theanalysisofmainfield,mainlyanalyzesstage,auditworkafterstage,stage,trackauditreport.Fromthecouncildecisionevaluationcriteria,lawsandregulations,theperformancetarget,guidelinesandstandards,internationalconvention,50auditeesownperformanceobjective[4].ChengXinSheng,taocanrainbow(2005)intheUnitedStates,France,andthecomparativeresearchofenvironmentalperformanceauditingofAmerica,France,governmentalauditenvironmentmakesacomparativestudyofpoliticalenvironment,respectively,fromtheeconomicenvironment,legalenvironment,scienceandtechnology,environmentalandsocialenvironment,cultureeducationenvironment,pointedouttheshortcomingsofthe.ZhangXingovernmentalauditinthetheoreticalstudyofthebookofgovernmentperformanceauditingtheoryofChinawerediscussedandthegovernmentalaudit,definethenecessityandpossibilityoftheconceptandtheessenceandbasiccharacteristics,thescopeandcontentof[5].TheWaiShiSi(2003)publishedbytheintroductionofforeignbenefitauditintroducedrepresentativecountriessuchasAmerica'sperformanceauditingtheoryandpracticeofthecondition.ROMLiJiZerich,beautiful,ZhangKe"Britain"astheperformanceauditin2004tothelong-termauditeducationtraining,trainingofallstudentsfromBritainperformanceauditingsituation,performanceauditingproceduresandperformanceauditingtechnologyandmethod,thecomputertechnologyintheapplicationofBritishperformanceauditing,combiningtheUKperformanceauditingcases,morecomprehensivelyandsystematicallyintroducesthelatestBritishpublicauditsystem,newconceptEnglishperformanceauditinganddevelopmentprocess,theperformanceofauditprocedure,qualitycontrolandtheapplicationofcomputerinperformanceauditingtechnique,thegeneralrequirementsofperformanceauditingcombinedwiththecase,thispaperexpoundstheperformanceauditinBritaininthefieldsofproductionanddevelopment,thelegalbasis,auditingprinciplesandpracticeandtheoryontheformofexploring[6].QiZhenDongWuQingHua,(2008)inthegovernmentalaudit:internationalevolutionandapocalypsesystematicallydescribedandanalyzeditsorigin,evolutiontheoryandpracticeofthedevelopmentprocessandcompletebrieflysummarizedanddiscussed,andaccordingtoChinesegovernmentperformanceauditinthedevelopmentofthebottleneck,governmentalauditscope,theessence,contentandevaluationindexsystemdesignandanalysisonthekeyproblemsforforeigngovernmentperformanceauditinggiveenlightenmentandmeaning[7].(2)theresearchabouttheperformanceauditingmethodZhangJiXun,YangMingZengLiuChengLi(2006),basedonthecaseofChina,throughthecomparisonofthegovernmentalaudit,thestudyfoundthatthesino-usgovernmentperformanceauditintheaudititems,theauditgoalandauditingstandardsandauditproposalexistgreatdifferencesinthecomparativeanalysis,thefoundation,accordingtotheauditprocessproblemsandputsforwardsomespecificadvice[8]:ShaoHuibenefittogether,(2007)fromalong-termpointofviewthat,intheprocessofpractice,audit,intensifyauditingtechniqueinnovationperformanceauditing,perfectthepowersupply,thereformmeasuresofperformanceauditing[9],ZhangYan(2004)proposalforscientificgovernmentperformanceauditingstandards,governmentalauditfunctionofsupervisionandconstructionshouldbebothfunctional[10],however,WuGuoPing(2005)thinkthemostimportantthingistochangetheidea,determinethebasicmethodofgovernmentalaudit[11].(3)performanceauditingexternalenvironmentLegalenvironmentincludesperformanceauditingoflawsandregulations,thelawenforcementofenvironmentalfactorssuchassound,degree.AlmostallthedomesticperformanceauditingresearchofscholarsagreethatthelawsandregulationsofChinesegovernmentperformanceauditingweaknessisoneofexternalinfluencingconditions.Therefore,tostrengthentheconstructionofregulatingperformanceauditinChinabepromotedthedevelopmentofthegovernmentalaudit,2000;LiaoHongZhangJiXun(2007),WangSuMei,[12][13],perfectingthesystemperformanceauditingandchangetheidea(2005),PengHuaZhangetc,thusmakes[14]governmentalauditofstandardizationandlegalizationconstruction(2006),calledthenationalprestige[15].Inaddition,theeffectofotherperformanceauditintheexternalenvironment,PengHuaZhang,ZhouTieRui,HeMingMing(2005)analysisofpublicparticipation,socialdemocraticconsciousnessoftheweak,thelowdegreeofrecognitionperformanceauditinghasinfluence[16].Especiallytheauditorsanalysis,judgementabilitywillaffecttheperformanceofauditefficiencyandeffectiveness,soLiuFangYu,WenHaiTao(2005)thatwillstrengthentheauditteamconstruction,socialspecializedagenciesorprofessionaltechnologypersonneltoensurethatthegovernmentassistance,performanceauditingqualityofauditingandauditconstructioneffectiveness[17].(4)performanceauditresultsusingresearchZhouYunPing(2008)inthetransitionalgovernmentperformanceauditingmodeloftransformation,astudyofgovernmentalauditresultsusingmode,thispaperprobesintotheperformanceofauditresultsintheapplicationofmanyproblems,shouldperfectperformanceauditingregulationsandestablishtheaccountabilitysystemauditfoundproblems[18].Theresearchgroup(2006),"thegovernmentresponsibilityandaccountabilityauditingthethirdpartoftheresearchonhowtostrengthenthegovernment'sanswerthefinancialliabilityandresponsibilityoftheperformanceproblemswerediscussedbasedonauditaccountabilitybasicconnotationandcharacteristics,andputsforwardthedevelopmentdirectionofthenationalaudit[19].Four,performanceauditingresearchtrendanalysis,andfutureresearchfocus(a)trendanalysisPerformanceauditingfinancialauditisdevelopedtoacertainstage,thewaytodeepenafteritisadaptedtomodernadministrationandeconomicmanagementneeds,andwithitsdevelopment.Discussionaboutitsdevelopingtrend,recognizethedevelopmentdirectionoftheauditwork,knowledge,tomasterandapplyauditlaw,continuouslyimprovetheauditefficiency,hastheextremelyvitalsignificance.Intheverylongperiodoftime,thegovernmentwillappearbelowtheperformanceauditingtrends:1andintheauditbody,graduallyformednationalaudit,supplementedbyotherauditing.Duetothespecialadministrativeinstitutionsbytheauditingorganofthestate,theauditingandsupervisionoftheimplementationofthecompulsoryrelativelyappropriate.However,withtheadministrativeorganinstitutionmanagementactivitiesofcomplexityandunitnumerous,broad,areinfluencingfactors,nationalauditorgansmustplaytheinternalauditandthesupplementaryroleofsocialaudit,andthefunctionofthesystem,andgraduallyestablishapowerfulauditsupervisionnetworksystem.2intheauditsystemconstruction,andgraduallyestablishaproperevaluationstandard,establishingandperfectingrelevantauditsystem.Byauditinstitutionsatvariouslevels,thethickerthescattered,elasticlargerauditpracticetoorganize,acertainscaleandinfluenceofauditactivities,andthroughthedevelopmentofauditlaw,subjectandobjectofregulatingthebehaviorofaudit,fromthesystemguaranteeofthework,areatthesametime,onthebasisofthelawonthepoliticalforcespush,soastorealizethelegalizationofperformanceauditing,institutionalizationandstandardization.Inmarch,theauditinstitutiontransferencelevel,graduallyrealizethebreakthrough.Performanceauditingforindividualbytheadministrativeorganinstitutiontoaregionofmicroaudit,somedepartmentsofthewholearea,mediumandauditdepartments,fromthemacroscopicauditdevelopmentofaunitinteriormanagementaspecttoauditthesameproblemindifferentunitsbyadministrativeorgans,auditinstitutions,theinternalauditprioritytoefficiencyofsocialbenefitauditprioritydevelopment,thusservemacro-control,thedevelopmentofauditsupervisionlevel.(2)Basedonthis,thepaperfoundthatChinesescholarscombforperformanceauditingresearchintheoreticalyieldedpositiveresults,buttherearestillsomeproblemsinstudy.Astudyfromthesituationcanbeseeninthestudy,althoughthebreadthanddepthoftheobtainedacertainresult,buttheseresultsconcentratedonstandard,andempiricalresultsoffield,nouseinmostempiricalresearchmethod,thelackofdatasupport.2isaimedatperformanceauditingproblemsexistinginthecurrentdevelopmentofthesubject,astheauditofthehighestauditingorgansofgovernmentperformanceauditingitselfhasplayedaveryimportantrole,mostoftheliteratureoftheauditingorganneglectofthefunctionaltransformationperformanceauditing.(3)thefutureresearch1,willfocusonresearchperformanceauditingoflawsandregulations.Inthisaspect,especiallytoexplorethegovernmentauditingorgansshallconductperformanceauditingwhetherneedspeciallegislation,whethertoestablishspecificperformanceauditlaw.Atpresent,aprominentquestioniswhetherthegovernmentauditorsshallhavetherighttoconsultwiththeperformanceofaudit,performanceauditingrelevantmaterial,performanceauditingwhethertomakedecisionoropinion.Audit,Ifnotregulationsontheseproblems,itwouldbedifficulttoexpresslyeffectivelyanddeeplyconductperformanceauditingwork.Fromtheobjectivesituationanalysis,themajorityofcasesinvolvinggovernmentauditingorgansasthefinancialaudit,theauditeesjustbyblocking,oftencannotconductauditwork.2theauditreporttofocusonresearchandqualityproblems.Asdiscussedintheauditreportpublishedauditoverthatinsteadoftheannualreport,inordertoensureitseffectiveness,Studytheperformanceofauditreportsubmittedtothequalityrequirements,suchassimpleinteresting,stressingthefocalpoints,focusedonimportantissues,andthroughtherelevantpublicityandsoon,whichleadtotheattentionofperformanceauditingreports.3tokeyresearchperformanceauditingqualityassuranceandcontrolmechanism.InChina,howtoensuretheauditingdepartmentperformanceauditingquality,theready-madeexperience,basicallyisanewtopic.Thisrequiresanorganization,andstriveforthegoaltostudy,thebreakthrough,positiveresults.4willfocusonresearchmethodsofperformanceauditing.Atpresent,ourperformanceauditingtheoryresearchoftheweakestisinsufficient,theresearchmethodinfewscholarsrealperformanceauditmethodology.Havesomemore,alsofromthetheoryandthetheoryofresearchachievements,mostlyinactualworkmaneuverabilityandguiding.However,scientific,reasonableandpracticalmethodishelpfultoimprovetheperformanceofauditqualityandefficiencyandeffect,thelevelofperformanceauditingwork,foritsachievementisveryimportant.Therefore,tofocusonstrengtheningtheresearch,andstrivetoobtaingoodresults,soastoprovidetheoreticalguidanceinperformanceauditingandtechnicalsupport.

ReferencesShaoRuiQing[1],ChenChunHua,YuJunLi,YuanGuoDong.Sincethe21stcenturyChinaaccountingresearchcharacteristicswith[J].Accountingresearch,2010(2)19-27[2]governmentalauditLiFengMing.Thebasicstrategy[J].journalofauditandeconomicresearch,1998(1),(6)--[3]XingJunFang,ChenHua,ZouChuanFang.ThelatestforeignperformanceauditinChina[M]era,2000[4]du,SongLei.Norwayauditor-generalofficeperformanceauditingintroduction.[J]auditresearch,2001(2),18-25[5]ChengXinSheng,pottery,rainbow.Canthegovernmentperformanceauditingenvironmentcomparativestudy[J].journalofauditandeconomicresearch(12).[6]robben,BritishandAmericanZhangKeperformanceauditing[M].beijing:China'seconomypress,2005[7].QiZhenDongWuQingHua,governmentalaudit:internationalevolutionandtheenlightenmentofaccountingstudy[J].journalof2008(2).[8]ZhangJiXun,YangMingZeng,LiuChengLi.Americangovernmentperformanceauditingperspectiveonthecase:[J].journalofauditandeconomicresearch.2006(3)44-48[9]together.OurgovernmentShaoHuiirrigation,performanceauditingdevelopment[J].journalofauditandeconomicresearchin2007(3).ZhangYan[10].Chinesegovernmentperformanceauditingrestrictingfactorsandcountermeasuresof[J].journalofauditandeconomicresearch.2004WuGuoPing[11].Ongovernmentperformanceauditingworkofauditingresearch[J].(2)in2005.ZhangJiXun[12].Foreigngovernmentperformanceauditinganditsrevelationstudy[J].journalofaudit(l).LiaoHong[13],WangSuMei.Americangovernmentperformanceauditingcompared[J].journalofauditandeconomicresearch.(DLL)2007.[14]PengHuaZhang,ZhouTieRui,HeMingMing.ForeignbenefitauditenlightenmentanddevelopChinesecharacteristicbenefitauditofexploringstudy[J].journalofaudit(l)in2005.[15].WesterncountriesdevelopguoweigovernmentalauditandtheirinspirationtoChina[J].(8)in2006.[16].ZhouTieRuiHeMingMing,PengHuaZhang,intheexternalenvironmentofbenefitaudit[J].journalofaudit238,2004.[17]LiuFangYuWenHaiTao.Foreignperformanceauditing,compareandanalyzetheproblemsrelatedtotheBeijingjiaotonguniversity(socialscienceedition)duringthe2005(4).[18]ZhouYunPingtransitionalgovernmentperformanceauditmode.Research[M].newshandongpeople'spublishinghouse,2008,165-176[19]theresearchgroup:thegovernmentresponsibilityandaccountabilityauditingresearch[C],theauditofscientificresearchreport,compiledbyChinaaudit,2006,112-162語(yǔ)境在話語(yǔ)理解中的作用ONTHEROLEOFCONTEXTINUTTERANCEINTERPRETATIONAbstractLanguageisameansofverbalcommunication.Ithaslongbeenrecognizedthatlanguageisanessentialandimportantpartofagivencultureandthattheimpactofcultureuponagivenlanguageissomethingessentialandnecessary.Ahumanlanguageisasystemofremarkablecomplexity.Tocometoknowahumanlanguagewouldbeanextraordinaryintellectualachievement.Languageproductionisverydefinitelyofagoal-directionactivity.Inthesensethatpeoplespeakandwriteinordertomakefriends,influencepeople,conveyinformation,andsoon.Butanykindofcommunicationalloccursinacertainlinguisticenvironment－context.Contextisaverycomplicatedandvarious.Itplaysthekeyroleinthecreationofdiscourseandtheutteranceinterpretation.Bymeansofcontext,hearerscanunderstandimplication,discriminateambiguitytogetassuranceinformation,inferringcommoninformationfromunqualifiedorabnormalsentencesfromtheperspectiveofsemantics,specificandclearinformationfromambiguousmeaningandoppositeinformationtothesentencemeaning.Also,wecanomitandautomaticallycomplementsentencemeaningfromcontext.Thispaperfocusontheroleofcontextinutteranceinterpretation,itconcludesthatutteranceinterpretationactuallyisaprocessofcontextinferences.Keywords:context；utteranceinterpretation；role；information.

摘要語(yǔ)言是言語(yǔ)交流的一種方式。人們很早就認(rèn)識(shí)到,語(yǔ)言是一種特定文化中基本和重要的組成部分,語(yǔ)言對(duì)文化有著本質(zhì)的,不可替代的影響。人類(lèi)的語(yǔ)言是一個(gè)極其復(fù)雜的系統(tǒng)。了解人類(lèi)語(yǔ)言是一項(xiàng)偉大的智力成就。人們說(shuō)話或者寫(xiě)文章是為了交朋友,影響別人,傳遞信息等等。在這個(gè)意義上,語(yǔ)言產(chǎn)生無(wú)疑是一種目標(biāo)驅(qū)動(dòng)的活動(dòng)。然而任何一種交流均發(fā)生在特定的語(yǔ)言環(huán)境—語(yǔ)境中。語(yǔ)境十分復(fù)雜,難以窮盡。語(yǔ)境對(duì)于話語(yǔ)的產(chǎn)生和話語(yǔ)意義的理解有著非常關(guān)鍵的作用。體現(xiàn)在:依賴(lài)語(yǔ)境可以幫助受話者聽(tīng)出“言外之義”,辨析歧義獲得準(zhǔn)確的信息,從語(yǔ)義上不合格或不規(guī)范的句子或詞語(yǔ)中推斷出正常的信息,以模糊的意義推斷出具體明確的信息,推斷出與句子意義相反的信息,進(jìn)行省略,自動(dòng)補(bǔ)充語(yǔ)意等。本文就語(yǔ)境對(duì)話語(yǔ)理解中的作用進(jìn)行討論,從而得出語(yǔ)境是話語(yǔ)理解的推斷過(guò)程。關(guān)鍵詞:語(yǔ)境；話語(yǔ)理解；作用；信息。

Contents1.Introduction 12.TheDefinitionofcontext 13.ClassificationofContext 23.1Contextofsituation 23.2ContextofCulture 34.TheFunctionsofContextinUtteranceInterpretation 54.1TheDeixisandRelevance 54.2TheConversationalImplicatureandIllocutionaryForce 65.ContextandUtteranceInterpretation 85.1TheInterpretationofvagueortheAmbiguityUtterances 85.2TheInterpretationoftheTropeUtterances 85.3TheInterpretationoftheCulturalrelatedWordsandExpressionUtterances 96.Conclusion 10PAGE7OntheRoleofContextinUtteranceInterpretation1.IntroductionLanguageissuchanintegralpartoflifeandhumanitythattoomuchaboutithasbeentakenforgranted,whichalwaysinvolvessuchsituationfactorsastime,place,participants,etc.Theexpressionandinterpretationofacertainmeaningiscloselyrelatedtothesefactors.Therelationshipbetweenthelinguisticformandmeaning.Itisnotaone–to–onerelationship.However,changeswithtime,palace,participants,etc.Thechangeofanyoneofsituationfactorsmaymoreorlesschangethemeaningthelinguisticformexpresses.Participantinthecommunicationmaygiverisetodiscrepanciesinutteranceinterpretation.Pragmaticsstudiestheuseandunderstandingofthelanguage.