Corporate executives, undoubtedly, play a crucial part in a company’s management and operation. Some people argue that the only responsibility of corporate executives, provided they stay within the law, is to make as much money as possible for their companies. Do you agree to their opinion? Write an essay of about 400 words. You should supply an appropriate title for your essay.

In the ?rst part of your essay you should state clearly your main argument, and in the second part you should support your argument with appropriate details. In the last part you should bring what you have written to a natural conclusion or make a summary.

Marks will be awarded for content, organization, grammar and appropriateness. Failure to?follow the above instructions may result in a loss of marks .

寫作思路

當今社會，公司的發(fā)展越來越正規(guī)化，而公司掌舵人的作用也顯得尤為重要，這也是眾多公 司不惜重金競相聘用得力高管的重要原因。那么，公司高管究竟要起到哪些作用呢？是不是只要想方設(shè)法為公司盈利就可以了呢？我們認為不是這樣的，公司高管還應(yīng)擔負起許多其他責任，包括為全球環(huán)境和人民造福、塑造良好公司形象、保障公司長足發(fā)展等。?

Multiple Responsibilities of Corporate Executives

Corporate executives do have a responsibility to make money for their companies. For publicly owned companies, this means that they must ?nd a way to maximize shareholder value. But it would be wrong to say that, without quali? cation, making as much money as possible is an executive’s only responsibility.

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. 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 re?ects 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 McDonald’s 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.?

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 pro?t and possibly their own bonuses and stock options.?

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 re?ects a positive corporate image, and that will guarantee the long-term survival of the company.

亮點回放

★用詞亮點

lesser-developed ：欠發(fā)達的，同下文 中的underdeveloped。

take something upon somebody ：承擔起 ……職責。

exploitive ：剝削的。

backlash ：后坐力 ，強烈反對 。

viability ：生存能力 ，可行性 。

abdicate ：正式放棄 ，退出。

?★句式亮點

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.

lax operating laws意為“現(xiàn)行法律中的漏洞”；兩個that均作為ensure一詞 的賓語從句 。全句句意為：“公司高管必須承擔起責任，確保公司在任何國家的運作都不會有違道德規(guī)范，同時在世界欠發(fā)達地區(qū)，也不鉆現(xiàn)行法律的空子”。

A good example of this responsibility not being honored is that of the Enron Energy Company and Arthur Andersen bankruptcy and accounting scandal.

a good example of this responsibility not being honored在此處表示? “一個不那么光彩的例子 ，反面教材”。此處作者以安然公司（Enron ）和安達信會計師事務(wù)所（Arthur Andersen）為例，充分證明了只圖眼前利益而忽略公司長足發(fā)展的下場 。

★篇章亮點

文章采用的是開門見山的開頭方式，直接提出作者觀點——為公司多賺錢不應(yīng)是公司高管的惟一職責。緊接著，作者采用了分總的行文結(jié)構(gòu)，在主體部分層次分明地論述了公司高管應(yīng)當承擔的其他責任 。邏輯信號詞first of all ，secondly ，a third清晰地對文章做出了劃分，使讀者一目了然 。結(jié)尾部分概括全文，同時采用了與正文不一樣 的表達方式 ，顯示出作者扎實的文字功底 。