描述一件你职业生涯中遇到的与道德有关的事

[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.

点评：

文章内容：

由于公司的开支出现的赤字，作为负责公司财政的人员，“我”，对公司的各项开支作了调查考证发现公司部分财政领导的个人开销超出了预算。如果能够说服这一部分领导缩减个人开支，并把超出预算的部分补回来，将会是对公司损失的很好弥补。但因为这个发现涉及到单位的领导，提出之后不但很可能不被采纳而且会影响到自己以后在公司的发展，所以作者很犹豫。经过一系列的思考，斟酌，准备，作者在一次会议上提出了他的发现及想法，遭到反对，但是作者一直坚持原则，最终得到领导的肯定，信任甚至尊敬。

文章选题：

选题属于道德篇的，因为涉及到一个抉择的问题。通过一件自己亲身经历过的事来说明：有些事情虽然会遇到很多阻力，但是无论做人办事都要坚持自己的原则。这里应该强调，作者的选题很巧妙。将一些矛盾体都放进所设计的场景来展开故事。

文章结构：

本篇文章主要采取的是层层递进的方式来进行陈述。将要描述的事一步步的展开来，放到读者的面前，最后得出总结（自己当时的坚持自己的看法非常有必要的，那次的坚持给自己带来了意想不到的结果）。

综合点评：

优点：

1）语言    洁简，连贯（将事情的整个经过都描述得很清楚，虽然这只是一个基本的要求，但是也是很重要的环节。）

2）结构    有层次、有逻辑

3）选题    巧妙的设计了一个可以个人利益和公司利益，或者说是个人意见与外部压力的冲突都容纳的场景。给后面的总结部分作了一个很好的铺垫。这是该文章最值得学习的部分。

缺点：

1）应该多加入一些作者自己心理上的活动，来深化 “抉择”这样一个主题，这样会使最后一段的结论更有说服力。

2）在描述自己如何不顾领导的反对坚持自己的想法，遇到的困难等地方应多下点笔墨。

译文：

财政领导支出费用

[命题要求：描述一件在你的职业生涯中遇到的涉及道德方面的事，以及你是如何处理的，它对你的启示是什么？]

由于全球经济衰退的冲击和九月十一号之后游客的减少，加勒比旅馆CHA出现了财政赤字。因此，我们对目前在来年三月份就要结束的财政预算年的财政预算作一个必要修改，而且接下来历年的前景很不乐观。

我打算对每一笔花销进行一个内部的统计，以便减少后面的花费。在调查过程中我发现CHA一些行政领导的个人花销超出了预算的范围。由于我的发现牵扯到了公司行政领导的个人花消，所以在提出这个议题之前我一直在犹豫并斟酌我的方式与措辞。我知道，行政领导的花费是不受一般的法规约束的。但是同时我有责任诚实的指出是在财政上的哪怕非常细微的变化。

关于在将我的发现公布之前应该采取什么样的措施，我召集有与此问题相关的人和财政审计员组织了一次会议。我们决定提议调整开支，使其与预算相符，同时，超出预算的部分由各个行政领导补偿。对于我的提议本身是很有信心的，但是我担心向领导们提出时会引起争论。

在接下来的委员会议上，我提出了我对财政指出的分析。会议基本上还是很顺利的，但是当我提出超出预算的部分要由行政领导补贴的时候，整个会议室陷入一片冷寂。领导们认为我应该裁减一些属于公司花费的开销而不是他们的个人开支。他们暗示，如果按我说的做了，财政一旦出现赤字，我将会得到惩罚。

第二天，我在一个小型会议上与审计员说了我的顾虑。我坚持自己的看法而没有采纳行政领导们的提议。
到了该作最后决定的时候了。我在公司最高领导和审计员面前一再重申我的提议。当我的建议最终被采纳的时候我既高兴又惊讶，裁减开支的提议被通过了。相关的行政领导也都提交了个人补偿计划。

现在回想起来。我为当时没有对公司高级领导屈服坚持要查看他们的个人开支清单而感到自豪。虽然我最初也为我的职位感到担心，但是现在我和这些领导现在仍保持着彼此相互的尊敬。我坚持自己的信念，虽然我采用的方式也许有写愚蠢，但是我证明了我是值得他们尊敬和信任的。