专八作文范文赏析及写作思路分析

专八作文范文赏析及写作思路分析冲击波英语专八系列：作文之范文赏析--公司高管的多重职责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 first 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 .写作思路当今社会，公司的发展越来越正规化，而公司掌舵人的作用也显得尤为重要，这也是众多公司不惜重金竞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？是不是只要想方设法为公司盈利就可以了呢？我们认为不是这样的，公司高管还应担负起许多其他责任，包括为全球环境和人民造福、塑造良好公司形象、保障公司长足发展等。

Multiple Responsibilities of Corporate ExecutivesCorporate 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. But it would be wrong to say that, without qualifi cation, making as much money as possible is an executive’s only resp onsibility.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.Secon dly, 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 c ompanies 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 inbuilding 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.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.亮点回放★用词亮点lesser-developed ：欠发达的，同下文中的underdeveloped。

take something upon somebody ：承担起……职责。

exploitive ：剥削的。

backlash ：后坐力，强烈反对。

viability ：生存能力，可行性。

abdicate ：正式放弃，退出。

★句式亮点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意为“现行法律中的漏洞”；两个that均作为ensure一词的宾语从句。

全句句意为：“公司高管必须承担起责任，确保公司在任何国家的运作都不会有违道德规范，同时在世界欠发达地区，也不钻现行法律的空子”。

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在此处表示“一个不那么光彩的例子，反面教材”。

此处作者以安然公司（Enron ）和安达信会计师事务所（Arthur Andersen）为例，充分证明了只图眼前利益而忽略公司长足发展的下场。