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."

嘉文博译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)

参考译文

只要不违法，公司决策者的唯一责任就是为公司尽可能地多赚钱

为公司赚钱确实是公司决策者的责任。对于股份由多方共有的公司，这意味着他们必须找到能将股东利益最大化的方法。人们在一个公司购买股份就是想要赚钱，因此，公司赚的钱越多股东的潜在收益也就越大。但是，如果绝对地说赚钱就是公司决策者的唯一目的，那就大错特错了。除了赚钱，股东的利益还可以通过其它手法达到最大化，比如公司对全球环境、人类的贡献、公司的形象以及它作为一个稳定的组织所具有的长期生命力。首先，公司决策者有保护我们的自然环境以及不对人力资源，特别是欠发达地区的人力资源，进行剥削的责任。在这些较为贫穷的国家中，法制系统的发展也较为不完备，因此有些公司就利用法律从事有失公正的商业运作，虽然它们表面上并没有超出该国的法律规定。举个例子，制药厂不应该被准许利用贫穷国家的人来做新药的实验，即便在该国这是完全合法的事情。与此相似，化工公司在发展中国家的生产过程不应该对该国的环境造成污染或破坏，无论生产过程本身在该国是否合法。公司决策者应该承担起责任以确保其公司在所有国家的运作都符合道德标准，确保其公司不去利用世界上不发达地区存在疏漏的现行法律。

其次，公司决策者的另一个相关的职责就是确保公司在世界上具有良好的形象，这样股份持有人和公司所有者都会为自己是公司的一部分而感到自豪。大多数人都不愿意把自己同一个贪婪的或剥削人的公司联系在一起。如果公司决策者关心的只是尽可能地多赚钱，那么该公司就有可能因为显得太过自私、重实利而招致强烈的反对。跨国公司如麦当劳、沃尔马特的决策者早在过去就已经意识到了这个问题，因此它们现在就能够通过开展慈善计划而与分店所在社区保持紧密的联系。让我们仅仅看其中的一个例子：麦当劳在医院附近开设了"罗纳德·麦当劳之家"，为有小孩在医院进行治疗的家长提供逗留之处。公司决策者有责任让公司与社会民众建立友好的关系而不仅仅是赚钱。

公司决策人的第三个而且与以上也相关的职责是确保公司长期的生命力。公司职员以及其他股份持有人都需要知道，他们公司的决策者是要将公司长久办下去的。安龙能源公司和亚瑟·安德森公司的破产及财务丑闻案是一个很好的反面实例子。这两个公司的决策者都为了扩大短期收益，或者可能是为了自己的收益和股利，而忽略了自己的责任。安龙利用容易产生误导的文件和行动将收入额夸大了上亿美元。作为安龙的财会公司，亚瑟·安德森公司在两者都知道实情的情况下证实安龙公司的帐目准确。两个公司的决策者都没有看到他们的这些做法给公司长久生命力可能带来的后果。结果，安龙公司宣布破产，而曾是世界最负盛名的财会公司之一的亚瑟·安德森公司也落得个分崩离析的下场。公司决策人有责任保证公司在可以预见的未来都一直生存下去。

为公司赚钱确实是公司决策者的责任。然而他们也有着保护世界环境和人类、树立公司良好形象的责任和确保公司长期生存下去的责任。