让对抗止于高层

就在不久前,新闻报导播出了肯·雷,前安然首席执行官,带着手铐被警察领走。安然倒闭几年后,雷终于要为执掌安然期间所发生的一切接受审判。和很多类似的案例一样,首席执行官们无一例外地辩称无罪:理由是他们对部下的所作所为一无所知。像雷这样的老板似乎总觉得公司的成功完全是他们的功劳-除此之外,还有什么能成为领到高额报酬的理由?但经营失败的责任-商业责任也好、刑事责任也罢-却好像总是在别人身上。

美国法院(就像帕玛拉特案中的意大利法院一样),将会按现有法律对刑事和民事责任做出裁决。但这种情况牵扯到一个广义的问题:首席执行官要对在任期间的结果承担多大责任?

显然,大公司的首席执行官手下有成百上千名雇员,他们不可能了解自己管理的公司内部发生的一切状况。可如果首席执行官不负责任,那么责任由谁来负?他的部下会说他们只是在遵照指示执行任务。如果不是执行特别的指令,至少也是在对他们心目中的上层意愿做出回应:别违法,只要尽量多赚利润。结果通常是滋生了这样一种氛围:经理们认为可以打法律的擦边球,或是伪造公司帐目。

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