评价理论是系统功能语言学对人际意义的研究中发展起来的新词汇语法框架，包括态度、介入、级差三个子系统。本文以评价理论的态度系统为依据，以中美企业危机公关声明为语料，对所选的中美企业危机公关声明中的态度资源进行描述和诠释，在对比分析态度资源的分布特征的基础上简要剖析了其蕴含的文化内涵，以期能够对中美合资企业，特别是跨国企业写出更好的危机公关声明做出技术和文化指导，同时为跨文化交际研究提供一个不同的视角。
Appraisal theory is a new lexical and grammatical framework developed from the study of inter-personal meaning in systemic functional linguistics, which includes three subsystems: attitude system, engagement system and graduation system. Based on attitude system of appraisal theory, this paper describes and interprets the attitude resources in the selected Sino-US enterprise crisis public relations statements. Based on the comparative analysis of the distribution characteristics of attitude resources, this paper briefly analyzes its cultural connotation, hoping to provide technical and cultural guidance for Sino-US joint ventures, especially multinational companies, to write better crisis public relations statements, and at the same time, it provides a different perspective for cross-cultural communication research.
