GRE作文范文 Issue-17

"The only responsibility of corporate executives, provided they stay within the law, is to make as much money as possible for their companies."

嘉文博譯Sample Essay

Corporate executives do have a responsibility to make money for their companies. For publicly owned companies, this means that they must find a way to maximize shareholder value. People buy shares in a company because they want to make money, therefore the more money that the company makes, the more money the stockholder can potentially make. But it would be wrong to say that, without qualification, making as much money as possible is an executive's only responsibility. Shareholder value can be maximized in ways other than by making money, such as the corporation's treatment of the global environment and people, the corporation's image, and its long-term viability as a stable corporation.

First of all, corporate executives have a duty to protect our natural environment and to not exploit human resources, particularly in lesser-developed countries. These poorer countries sometimes have poorly developed legal systems and laws that can be used unfairly by companies, even though the companies are actually operating within the limits of the law in that country. As an example, a pharmaceutical company should not be allowed to test new drugs on people in a poor country even though it is perfectly legal under that country's laws. Similarly, a chemical company should not be allowed to use manufacturing processes in a developing country that pollute and destroy the environment, whether those manufacturing processes are legal or not in that nation. Corporate executives must take it upon themselves to ensure that it operates ethically in all countries and that the corporation does not exploit lax operating laws in underdeveloped parts of the world.

Secondly, a related responsibility of corporate executives is to make sure that the company reflects a positive image to the rest of the world, thus giving stockholders and owners a sense of pride in being a part of that company. Most people do not want to be associated with a company that is seen as greedy or exploitive. If corporate executives focus solely on making as much money as possible, there can be a backlash against that company for appearing too materialistic and uncaring. Executives at multinational companies such as McDonalds and Wal-Mart have recognized this problem in the past and have now become heavily involved in the communities in which their stores are located through charitable programs. As just one example, McDonalds operates "Ronald McDonald's homes" which give parents a place to stay near hospitals where their children are undergoing medical treatment. Corporate executives have a responsibility to ensure that their companies are seen as "people friendly" rather than just focusing on bringing in more money.

A third and also related responsibility of corporate executives is to ensure the long-term viability of their companies. Employees, as well as other stakeholders, need to know that the company executives are interested in building an enduring institution. A good example of this responsibility not being honored is that of the Enron energy company and Arthur Andersen bankruptcy and accounting scandal. In this case, corporate executives abdicated their responsibilities to both companies in order to maximize short-term profit and possibly their own bonuses and stock options. Enron used misleading documents and practices that overstated its income by hundreds of millions of dollars. As Enron's accountants, Arthur Andersen certified that Enron's bookkeeping was all in order when in actuality they knew otherwise. Both companies' executives failed to look at the possible effects on the long-term viabilities of the companies. As a result, Enron has declared bankruptcy and Arthur Andersen, one of the world's most respected accounting firms, is being broken up into small pieces. Corporate executives have the responsibility to make sure that the corporation will continue to exist for the foreseeable future.

Corporate executives do have a responsibility to make as much money as possible. But they also have the responsibility to do so in a manner that helps to protect the world's environment and people, that reflects a positive corporate image, and that will guarantee the long-term survival of the company.

(662 words)

參考譯文

只要不違法，公司決策者的唯一責任就是為公司盡可能地多賺錢

為公司賺錢確實是公司決策者的責任。對于股份由多方共有的公司，這意味著他們必須找到能將股東利益最大化的方法。人們在一個公司購買股份就是想要賺錢，因此，公司賺的錢越多股東的潛在收益也就越大。但是，如果絕對地說賺錢就是公司決策者的唯一目的，那就大錯特錯了。除了賺錢，股東的利益還可以通過其它手法達到最大化，比如公司對全球環(huán)境、人類的貢獻、公司的形象以及它作為一個穩(wěn)定的組織所具有的長期生命力。首先，公司決策者有保護我們的自然環(huán)境以及不對人力資源，特別是欠發(fā)達地區(qū)的人力資源，進行剝削的責任。在這些較為貧窮的國家中，法制系統(tǒng)的發(fā)展也較為不完備，因此有些公司就利用法律從事有失公正的商業(yè)運作，雖然它們表面上并沒有超出該國的法律規(guī)定。舉個例子，制藥廠不應該被準許利用貧窮國家的人來做新藥的實驗，即便在該國這是完全合法的事情。與此相似，化工公司在發(fā)展中國家的生產過程不應該對該國的環(huán)境造成污染或破壞，無論生產過程本身在該國是否合法。公司決策者應該承擔起責任以確保其公司在所有國家的運作都符合道德標準，確保其公司不去利用世界上不發(fā)達地區(qū)存在疏漏的現(xiàn)行法律。

其次，公司決策者的另一個相關的職責就是確保公司在世界上具有良好的形象，這樣股份持有人和公司所有者都會為自己是公司的一部分而感到自豪。大多數(shù)人都不愿意把自己同一個貪婪的或剝削人的公司聯(lián)系在一起。如果公司決策者關心的只是盡可能地多賺錢，那么該公司就有可能因為顯得太過自私、重實利而招致強烈的反對?？鐕救琨湲攧?、沃爾馬特的決策者早在過去就已經意識到了這個問題，因此它們現(xiàn)在就能夠通過開展慈善計劃而與分店所在社區(qū)保持緊密的聯(lián)系。讓我們僅僅看其中的一個例子：麥當勞在醫(yī)院附近開設了"羅納德·麥當勞之家"，為有小孩在醫(yī)院進行治療的家長提供逗留之處。公司決策者有責任讓公司與社會民眾建立友好的關系而不僅僅是賺錢。

公司決策人的第三個而且與以上也相關的職責是確保公司長期的生命力。公司職員以及其他股份持有人都需要知道，他們公司的決策者是要將公司長久辦下去的。安龍能源公司和亞瑟·安德森公司的破產及財務丑聞案是一個很好的反面實例子。這兩個公司的決策者都為了擴大短期收益，或者可能是為了自己的收益和股利，而忽略了自己的責任。安龍利用容易產生誤導的文件和行動將收入額夸大了上億美元。作為安龍的財會公司，亞瑟·安德森公司在兩者都知道實情的情況下證實安龍公司的帳目準確。兩個公司的決策者都沒有看到他們的這些做法給公司長久生命力可能帶來的后果。結果，安龍公司宣布破產，而曾是世界最負盛名的財會公司之一的亞瑟·安德森公司也落得個分崩離析的下場。公司決策人有責任保證公司在可以預見的未來都一直生存下去。

為公司賺錢確實是公司決策者的責任。然而他們也有著保護世界環(huán)境和人類、樹立公司良好形象的責任和確保公司長期生存下去的責任。