文书点评：公司的行政费用账号——Executive Expense Accounts

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.

点评：

文章所写的是里面的人，在审查行政费用个人账户时所处的两难困境，究竟是为自己的职业生涯着想，还是以公司的利益为先呢？主人宫最后的选择了公司的利益，而建议得到采纳。赢得了尊重和信赖。文章层次感较为鲜明，开初写问题的背景，而调查中途与高管的角力笔墨得当。而值得借鉴的一点是，文章能够在突出主人宫的心理矛盾和外界压力作为主要部分，使文章显得更有力些。

译文：

行政费用账户

由于全球经济的萧条和911对旅游的打击，加勒比海酒店公司（CHA）陷入了一个突出的赤字问题。于是，我们对直于明年三月会计期间内的现存预算做了一个重要的修订，但对本年最后几个月的报表预测结果依旧令人不满意。

我开始对每一个费用账户进行内部修订以便于鉴别长期潜在费用的减少。在我看来，我意识到CHA行政人员的个人费用账户已经超出预算。

由于我的发现涉及组织行政人员的个人账户，在提出疑问和小心考虑我的处境前我犹豫着。我明白行政人员所涉及的费用账户是一种特权。但与此同时我有责任保持客观性和指出敏感账户的问题。我预约了一个会议，与相关责任人和审计员共同商讨公布问题前所做的行动。我们决定提议校正后的账户总额应该与修订的预算标准相一致以及要求大额超出预算的那部分资金应该由每个行政人员来承担。我对建议抱有信心，但我所担心是向主管们陈述我的观点时可能会引发论战。

在下一次董事会会议，我提出了我的费用账户分析。会议大部分过程都很顺利，但当我提出要每个行政人员偿还相当数额的费用时，房间变得冷漠起来了。行政人员们提议我削减其他费用账户比削减现在所怀疑的个人账户对组织的盈利操作更加有利。他们暗示如果我按照他们的说法做，只要公司度过危机，我将会得到公司的奖赏。

第二天，我在少数人会议中与财务审计员商讨其中的利害关系。最后不管行政人员提什么说法，我都坚持自己的建议。　

在最后制定决议时我在高层行政人员和财务审计员面前重申了我的建议。令我非常惊讶和满足的是我的建议得到采纳，削减经费开支得到实行，相关的行政人员都加入到个人偿还费用计划中。

回首往昔，我很庆幸我没有陷入高层管理者要求我忽略他们个人费用账户的困境。尽管我开初都在担心职业生涯，但高层管理人员和我延续了我们所享有建立在互相尊重的基础的关系。笃定自己的信念，我证明，虽然有点讽刺但却赢得了他们的尊重和信赖。