[Prompt: Describe an ethical issue you have faced in your professional life and how you dealt with it. What was the outcome?]

As a result of the hint of global recession and the drop in tourism following the September 11 attacks, the Caribbean Hotel Association (CHA) began projecting a deficit. As a result, we made significant revisions to our existing budget for the fiscal year ending in March of the following year, but the forecast for the rest of the calendar year seemed especially unfavorable.

I initiated an internal revision of each expense account to identify further potential expense reductions. In my review, I realized that the personal expense accounts of CHA executives were over budget. Because my discovery involved corporate executives' personal accounts, I hesitated before raising the topic and carefully considered my approach. I knew expenses incurred by executives were privileged. At the same time, I had a responsibility to be objective and address sensitive accounting issues.

I scheduled a meeting with those responsible for the problem and the financial comptroller to discuss the actions to be taken before presenting the findings to the board. We decided to propose that the accounts be adjusted to a sum that would meet the revised budget guidelines and require that amounts over the budget be reimbursed by each executive. I felt confident about the substance of my recommendation, but I feared that presenting my point of view to the directors might generate controversy.

At the next Board of Directors meeting, I presented my expense accounts analysis. Most of the meeting went smoothly, but when I presented the amounts to be reimbursed by each executive, the room felt icy. The executives proposed that I cut other expenses that were crucial to our organization's profitable operation instead of the personal accounts in question. They hinted that if I did this, I would be rewarded by the organization once the financial crisis was over.
The next day, I discussed my concerns in a closed meeting with the financial comptroller. I stood by my recommendation despite the executives' offer.。
When the time came for a final decision to be made, I reiterated my recommendations before the firm's top executives and the financial comptroller. I was surprised and gratified when my recommendations were accepted, the proposed expense cuts approved, and the affected executives put on personal repayment plans.

In retrospect, I am proud that I decided not to cave to the top management's request to overlook the size of their personal expense accounts. Although I initially feared for my career, the executives and I continue to share a relationship based on mutual respect. By standing by my convictions, I proved, perhaps ironically, worthy of their esteem and their trust.

點(diǎn)評：

文章內(nèi)容：

由于公司的開支出現(xiàn)的赤字，作為負(fù)責(zé)公司財(cái)政的人員，“我”，對公司的各項(xiàng)開支作了調(diào)查考證發(fā)現(xiàn)公司部分財(cái)政領(lǐng)導(dǎo)的個人開銷超出了預(yù)算。如果能夠說服這一部分領(lǐng)導(dǎo)縮減個人開支，并把超出預(yù)算的部分補(bǔ)回來，將會是對公司損失的很好彌補(bǔ)。但因?yàn)檫@個發(fā)現(xiàn)涉及到單位的領(lǐng)導(dǎo)，提出之后不但很可能不被采納而且會影響到自己以后在公司的發(fā)展，所以作者很猶豫。經(jīng)過一系列的思考，斟酌，準(zhǔn)備，作者在一次會議上提出了他的發(fā)現(xiàn)及想法，遭到反對，但是作者一直堅(jiān)持原則，最終得到領(lǐng)導(dǎo)的肯定，信任甚至尊敬。

文章選題：

選題屬于道德篇的，因?yàn)樯婕暗揭粋€抉擇的問題。通過一件自己親身經(jīng)歷過的事來說明：有些事情雖然會遇到很多阻力，但是無論做人辦事都要堅(jiān)持自己的原則。這里應(yīng)該強(qiáng)調(diào)，作者的選題很巧妙。將一些矛盾體都放進(jìn)所設(shè)計(jì)的場景來展開故事。

文章結(jié)構(gòu)：

本篇文章主要采取的是層層遞進(jìn)的方式來進(jìn)行陳述。將要描述的事一步步的展開來，放到讀者的面前，最后得出總結(jié)（自己當(dāng)時的堅(jiān)持自己的看法非常有必要的，那次的堅(jiān)持給自己帶來了意想不到的結(jié)果）。

綜合點(diǎn)評：

優(yōu)點(diǎn)：

1）語言    潔簡，連貫（將事情的整個經(jīng)過都描述得很清楚，雖然這只是一個基本的要求，但是也是很重要的環(huán)節(jié)。）

2）結(jié)構(gòu)    有層次、有邏輯

3）選題    巧妙的設(shè)計(jì)了一個可以個人利益和公司利益，或者說是個人意見與外部壓力的沖突都容納的場景。給后面的總結(jié)部分作了一個很好的鋪墊。這是該文章最值得學(xué)習(xí)的部分。

缺點(diǎn)：

1）應(yīng)該多加入一些作者自己心理上的活動，來深化 “抉擇”這樣一個主題，這樣會使最后一段的結(jié)論更有說服力。

2）在描述自己如何不顧領(lǐng)導(dǎo)的反對堅(jiān)持自己的想法，遇到的困難等地方應(yīng)多下點(diǎn)筆墨。

譯文：

財(cái)政領(lǐng)導(dǎo)支出費(fèi)用

[命題要求：描述一件在你的職業(yè)生涯中遇到的涉及道德方面的事，以及你是如何處理的，它對你的啟示是什么？]

由于全球經(jīng)濟(jì)衰退的沖擊和九月十一號之后游客的減少，加勒比旅館CHA出現(xiàn)了財(cái)政赤字。因此，我們對目前在來年三月份就要結(jié)束的財(cái)政預(yù)算年的財(cái)政預(yù)算作一個必要修改，而且接下來歷年的前景很不樂觀。

我打算對每一筆花銷進(jìn)行一個內(nèi)部的統(tǒng)計(jì)，以便減少后面的花費(fèi)。在調(diào)查過程中我發(fā)現(xiàn)CHA一些行政領(lǐng)導(dǎo)的個人花銷超出了預(yù)算的范圍。由于我的發(fā)現(xiàn)牽扯到了公司行政領(lǐng)導(dǎo)的個人花消，所以在提出這個議題之前我一直在猶豫并斟酌我的方式與措辭。我知道，行政領(lǐng)導(dǎo)的花費(fèi)是不受一般的法規(guī)約束的。但是同時我有責(zé)任誠實(shí)的指出是在財(cái)政上的哪怕非常細(xì)微的變化。

關(guān)于在將我的發(fā)現(xiàn)公布之前應(yīng)該采取什么樣的措施，我召集有與此問題相關(guān)的人和財(cái)政審計(jì)員組織了一次會議。我們決定提議調(diào)整開支，使其與預(yù)算相符，同時，超出預(yù)算的部分由各個行政領(lǐng)導(dǎo)補(bǔ)償。對于我的提議本身是很有信心的，但是我擔(dān)心向領(lǐng)導(dǎo)們提出時會引起爭論。

在接下來的委員會議上，我提出了我對財(cái)政指出的分析。會議基本上還是很順利的，但是當(dāng)我提出超出預(yù)算的部分要由行政領(lǐng)導(dǎo)補(bǔ)貼的時候，整個會議室陷入一片冷寂。領(lǐng)導(dǎo)們認(rèn)為我應(yīng)該裁減一些屬于公司花費(fèi)的開銷而不是他們的個人開支。他們暗示，如果按我說的做了，財(cái)政一旦出現(xiàn)赤字，我將會得到懲罰。

第二天，我在一個小型會議上與審計(jì)員說了我的顧慮。我堅(jiān)持自己的看法而沒有采納行政領(lǐng)導(dǎo)們的提議。
到了該作最后決定的時候了。我在公司最高領(lǐng)導(dǎo)和審計(jì)員面前一再重申我的提議。當(dāng)我的建議最終被采納的時候我既高興又驚訝，裁減開支的提議被通過了。相關(guān)的行政領(lǐng)導(dǎo)也都提交了個人補(bǔ)償計(jì)劃。

現(xiàn)在回想起來。我為當(dāng)時沒有對公司高級領(lǐng)導(dǎo)屈服堅(jiān)持要查看他們的個人開支清單而感到自豪。雖然我最初也為我的職位感到擔(dān)心，但是現(xiàn)在我和這些領(lǐng)導(dǎo)現(xiàn)在仍保持著彼此相互的尊敬。我堅(jiān)持自己的信念，雖然我采用的方式也許有寫愚蠢，但是我證明了我是值得他們尊敬和信任的。