Abstract: Innovation cognition of the leaders has a great impact on the managerial behavior of enterprises. Assisted with the corpus tools，this paper is designed to dig out from the annual reports the discursive features and cognitive differences between the leaders of the Chinese and American equipment manufacturing enterprises. It is found that both Chinese and American enterprises attach great importance to the technological and product innovation. The Chinese enterprise leaders are more concerned with the positive roles the national and enterprise policies play on innovation，view innovation as a strong force of reform and emphasize independent and proactive innovation. In comparison，the American enterprise leaders focus more on the present enterprise performance and give much attention to the needs of the clients，efficiency，cost and environmental protection in innovation. They also emphasize building a trusted image through continued innovation.

Key words: innovation cognition, discourse analysis, Chinese and American equipment manufacturing enterprises

摘要： 创新认知会影响企业的经营管理行为。借助语料库工具，从中美装备企业年报中挖掘企业管理者的创新话语特点和认知差异，表明中美企业管理者均重视技术和产品创新。中国装备企业管理者更关注国家和企业政策对创新的促进作用，将创新看作一种变革性力量，强调自主创新和积极创新；美国装备企业管理者更关注企业当前的举措，创新中重视客户需求，兼顾效率、成本和环保，强调通过持续创新树立值得信赖的企业形象。

关键词: 创新认知, 话语分析, 中美装备制造业