1、外文题目EXORBITANTCEOCOMPENSATIONJUSTREWARDORGRANDTHEFT出处SPRINGERSCIENCEBUSINESSMEDIABV2008作者DAVIDOFRIEDRICHS原文EXORBITANTCEOCOMPENSATIONJUSTREWARDORGRANDTHEFTTHEFAILUREOFSOCIETYTOCRIMINALIZEPOLICIESANDPRACTICESOFPOWERFULORGANIZATIONSANDINDIVIDUALSTHATAREDEMONSTRABLYHARMFULHASBEENACENTRALTHEMEOFTHEWHITEC
2、OLLARCRIMELITERATURESINCESUTHERLANDINRECENTYEARSMUCHCOMMENTARYANDCRITICISMHASBEENDIRECTEDATVASTLYEXORBITANTCOMPENSATIONPACKAGESAWARDEDTOCEOSOFMAJORCORPORATIONSANDOTHERMAJORINSTITUTIONSALTHOUGHSOMECRIMINALPROSECUTIONSHAVEBEENPURSUEDONTHEBASISOFALLEGATIONSOFFRAUDINRELATIONTOCEOCOMPENSATIONEG,THEDENNIS
3、KOZLOWSKI/TYCOCASEANDTHECONRADBLACK/HOLLINGERCASE,ANDSOMECIVILLAWSUITSDEMANDINGREPAYMENTOFUNJUSTIFIABLYLARGECEOCOMPENSATIONHAVEBEENINITIATEDEG,THERICHARDGRASSO/NEWYORKSTOCKEXCHANGECASE,MOSTTYPICALLYEXORBITANTCEOCOMPENSATIONPACKAGESRESULTINNEITHERCRIMINALINDICTMENTSNORCIVILLAWSUITSTHISARTICLEEXPLORES
4、THESTATUSOFEXORBITANTCEOCOMPENSATIONASACRIMINOLOGICALPHENOMENON,BEGINNINGWITHATYPOLOGYOFDIFFERENTVIEWSONSUCHCOMPENSATIONTHECONTEMPORARYSCOPEOFDISPROPORTIONATECOMPENSATIONISREVIEWED,WITHTHEEXPONENTIALINCREASEINTHEGAPSBETWEENTHECOMPENSATIONOFCEOSANDTHOSEBELOWTHEMDOCUMENTEDSOMEOFTHEDIFFERENTMECHANISMSA
5、LONGACONTINUUMOFLEGALTOILLEGALFORPROVIDINGEXORBITANTCEOCOMPENSATIONAREIDENTIFIEDWHYISTHEAWARDINGOFEXORBITANTCEOCOMPENSATIONTYPICALLYLEGALWHATSPECIFICFORMSOFHARMARISEFROMAWARDINGEXORBITANTCEOCOMPENSATIONWHYDOCORPORATEBOARDCOMPENSATIONCOMMITTEESAWARDEXORBITANTCEOCOMPENSATIONINDEED,WHATARETHESPECIFICAL
6、LYCRIMINOGENICDIMENSIONSOFCORPORATEBOARDDECISIONMAKINGTHATCONTRIBUTETOTHISPROCESSWHATARGUMENTSCANBEADVANCEDINFAVOROFCRIMINALIZINGEXORBITANTCEOCOMPENSATIONANDAGAINSTDOINGSOWHATSPECIFICPRACTICALCONSTRAINTSWOULDHAVETOBEOVERCOMETOCRIMINALIZETHEAWARDINGOFEXORBITANTCEOCOMPENSATIONIFEXORBITANTCEOCOMPENSATI
7、ONHASNOTBEENADDRESSEDTRADITIONALLYASAFORMOFWHITECOLLARCRIME,WHATARGUMENTSCANBEADVANCEDINFAVORANDAGAINSTDOINGSONOWTHISARTICLEPROMOTESATTENTIONTOTHEEXORBITANTCEOCOMPENSATIONISSUEBYWHITECOLLARCRIMESCHOLARS,WITHAPROVISIONALADDRESSINGOFTHEQUESTIONSRAISEDABOVE。INTHE2007TRIALOFFORMERNEWSPAPERBARONCONRADBLA
8、CK,FACINGCHARGESOFHAVINGDEFRAUDEDHISCOMPANYOFTENSOFMILLIONSOFDOLLARS,TWOVERYDIFFERENTPORTRAYALSOFMRBLACKWEREOFFEREDTOJURORSINTHEVERSIONPUTFORWARDBYAPROSECUTOR,MRBLACKISATHIEFWHOISDIFFERENTFROMABANKROBBERONLYINTHATHISMETHODSINVOLVEDARTFULLYWORDEDMEMORANDUMSANDHEWEARSSUITSANDTIESINTHEVIEWOFMRBLACKSDEF
9、ENSELAWYERHEISALAWABIDINGENTREPRENEURWHOHASBEENSMEAREDBYTHEACCUSATIONSTHATHEANDTHREEFORMEREXECUTIVESLOOTEDTHENEWSPAPERCOMPANYMRBLACKBUILTANDRANTHECONCEPTOFCRIMEISCLOSELYEQUATEDWITHTHENOTIONOFSOCIALHARM,BUTTHESETWOCONCEPTSAREHARDLYSYNONYMOUSSOMEFORMSOFCRIMEINALEGALISTICSENSEINVOLVETRIVIALORATBESTMINO
10、RSOCIALHARM,WHEREASSOMEIMMENSEFORMSOFSOCIALHARMARENOTFORMALLYCLASSIFIEDASCRIMEIFTHESTUDYOFCRIMEANDITSCONTROLHASBEENTHETRADITIONALPURVIEWOFCRIMINOLOGY,PROGRESSIVECRIMINOLOGISTSHAVELONGMAINTAINEDTHATMAINSTREAMCRIMINOLOGYHASFOCUSEDITSATTENTIONDISPROPORTIONATELYONRELATIVELYTRIVIALFORMSOFCRIMINALHARMWHIL
11、EDISREGARDINGINFINITELYMORECONSEQUENTIALFORMSOFSOCIALHARMONECANARGUETHATTHESEGREATERFORMSOFHARM,EVENIFTHEYDONOTSTRICTLYINVOLVEVIOLATIONSOFTHECRIMINALLAW,SHOULDBEFULLYRECOGNIZEDASMEASURABLEFORMSOFCRIMEEDWINHSUTHERLANDSFAMOUSCHALLENGETOCRIMINOLOGISTSIN1939,CALLINGFORATTENTIONTOWHATHECALLEDWHITECOLLARC
12、RIME,INTRODUCEDTOTHECRIMINOLOGICALENTERPRISEFORMSOFCRIMENOWLONGRECOGNIZEDTOBEALEGITIMATEREALMOFINQUIRYINTHEMORERECENTERAOTHERLARGESCALEFORMSOFSOCIALHARMWITHCRIMESOFSTATESBEINGACONSPICUOUSEXAMPLEHAVEATTRACTEDTHEATTENTIONOFATLEASTSOMECRIMINOLOGISTSBUTANONGOINGQUESTIONANDANIMPLICITWHENNOTANEXPLICITCONF
13、LICTARISESINRELATIONTOJUSTHOWFARTHEPARAMETERSOFLEGITIMATECRIMINOLOGICALINQUIRYSHOULDBESTRETCHEDFOREXAMPLE,THEPERSISTENCEOFGLOBALPOVERTYWOULDPRESUMABLYBEACKNOWLEDGEDTOBEAMAJORFORMOFSOCIALHARMBYALMOSTALLPEOPLE,BUTMOSTCRIMINOLOGISTSDONOTCONSIDERPOVERTYPERSEACRIMINOLOGICALPHENOMENAAMONGTHOSEWHOCRITICIZE
14、CRIMINOLOGYFORITSBASICINATTENTIONTOWORLDPOVERTY,SOMEHAVECONCLUDEDTHATINADDRESSINGSUCHMACROLEVELFORMSOFSOCIALHARMWEMAYHAVETOLEAVETHEDISCIPLINEOFCRIMINOLOGYBEHINDANDADOPTANEWFRAMEWORK,FOREXAMPLETHATOFZEMIOLOGY,ORTHESTUDYOFSOCIALHARMAPREMISEOFTHEPRESENTARTICLEISTHATSOMETHINGISGAINEDBYAPPLYINGASPECIFICA
15、LLYCRIMINOLOGICALANALYSISANDFRAMEWORKTOTHEUNDERSTANDINGOFATLEASTSOMEFORMSOFSOCIALHARMTHATTRADITIONALLYHAVEFALLENOUTSIDETHESCOPEOFCRIMINOLOGICALATTENTIONGOINGBACKTOSUTHERLANDANDHISPROGENITORSWHITECOLLARCRIMEHASBEENADDRESSEDNOTSIMPLYINTERMSOFWHATISPROSCRIBEDBYTHECRIMINALLAW,BUTWHATOUGHTTOBEASWELLTHERE
16、ISALONGHISTORYOFCERTAINBUSINESSPRACTICESTHATINANEARLIERTIMEFELLOUTSIDETHESCOPEOFLEGALCONTROLEG,MONOPOLISTICPRACTICESINTIMEBECOMINGPROSCRIBEDBYTHELAWTHECLAIMHEREISTHATEXORBITANTCEOCOMPENSATIONSHOULDBERECOGNIZEDASAFORMOFWHITECOLLARCRIMEINTHESPIRITOFTHISTRADITIONEXORBITANTCEOCOMPENSATIONISANISSUETHATEA
17、RLYINTHETWENTYFIRSTCENTURYHASINSPIREDEXTENSIVEANALYSISANDCOMMENTARYFROMLAWANDBUSINESSPROFESSORSANDINTHEMEDIAANDINPOLITICALCIRCLES,BUTTODATEAPPEARSTOBELARGELYDISREGARDEDBYCRIMINOLOGISTS2FRAMINGTHEEXORBITANTCEOCOMPENSATIONISSUEINCRIMINOLOGICALTERMSALLOWSFORARICHERUNDERSTANDINGOFBOTHTHEPARALLELSANDPOSS
18、IBLEDIFFERENCESBETWEENSUCHPHENOMENATHATOCCURINTHEMOSTPRIVILEGEDCIRCLESWITHINSOCIETYANDTHOSEFORMSOFHARMOCCURRINGPRINCIPALLYINTHEMOSTUNDERPRIVILEGEDCIRCLESTHATARECONVENTIONALLYANDWITHOUTMUCHCONTROVERSYREGARDEDASCRIMEIFEXORBITANTCEOCOMPENSATIONISAFORMOFWHITECOLLARCRIME,WHATKINDOFWHITECOLLARCRIMEISITINA
19、STRICTSENSE,ITCANBECHARACTERIZEDASANEXTREMEFORMOFOCCUPATIONALCRIMEIE,CORPORATECEOSAREHIGHLEVELEMPLOYEESOFCORPORATEOWNERSSHAREHOLDERS,ANDIFATLEASTSOMEPORTIONOFEXORBITANTCEOCOMPENSATIONRIGHTFULLYBELONGSTOTHECORPORATIONANDITSSHAREHOLDERS,THENTHISISEMPLOYEETHEFTBUTINLIGHTOFTHESCOPEANDSCALEOFMONEYINVOLVE
20、D,ANDTHECOMPLICITYOFCORPORATEBOARDSASWELLASARANGEOFOTHERGATEKEEPERS,SUCHCRIMEHASHYBRIDELEMENTSOFCORPORATEANDFINANCIALCRIMEEXORBITANTCEOCOMPENSATIONATYPOLOGYOFPERSPECTIVESANDACRIMINOLOGICALFRAMEWORKCHIEFEXECUTIVEOFFICERSCEOSOFAMERICANCORPORATIONSHAVEALWAYSBEENWELLCOMPENSATED,BUTINTHEMOSTRECENTERATHEL
21、EVELOFCOMPENSATIONHASINCREASEDEXPONENTIALLY,ASHASTHEGAPBETWEENTHERELATIVECOMPENSATIONOFCEOSANDOTHERCORPORATEEMPLOYEESABASICTYPOLOGYOFVIEWSONSUCHCEOCOMPENSATIONCANBEINTRODUCEDIEARNEDHOWEVEREXTRAVAGANTCEOCOMPENSATIONMAYBE,ITISFULLYMERITEDTOREWARDUNIQUELYTALENTEDLEADERSWHOSEPRODIGIOUSEFFORTSANDINITIATI
22、VESGREATLYBENEFITSHAREHOLDERS,CORPORATEEMPLOYEES,ANDSOCIETYASAWHOLEIFCEOSARETODAYRELATIVELYMOREEXTRAVAGANTLYREWARDEDTHANINTHEPASTITISBECAUSETHECORPORATIONSTHEYSUPERVISETODAYAREMUCHLARGERANDRICHER,THEENVIRONMENTWITHINWHICHTHEYOPERATEISINFINITELYMORECOMPLEXLEGALLYANDTECHNOLOGICALLY,ANDTHECOMPETITIONFO
23、RTHEMOSTTALENTEDCEOSISFARMOREINTENSEACCORDINGLY,CEOSTODAYAREWHOLLYENTITLEDTOWHATEVEREXTRAVAGANTCOMPENSATIONISAWARDEDTOTHEMIIEXCESSIVEINASECONDVIEW,TOOMUCHCEOCOMPENSATIONTODAYISEXCESSIVEANDUNWARRANTEDTHOSEHOLDINGTHISVIEWDONOTDISPUTETHECLAIMTHATCEOSAREENTITLEDTOBEWELLREWARDED,BUTBELIEVETHATTHESPECIFIC
24、LEVELSOFCOMPENSATIONTODAYAREALLTOOOFTENUNWARRANTEDTHOSEHOLDINGTHISVIEWCALLFORMORESELFRESTRAINTUPONTHEPARTOFCEOSINTERMSOFCOMPENSATIONDEMANDS,MOREDISCIPLINEBYCORPORATEBOARDSANDTHEIRCOMPENSATIONCOMMITTEESINAWARDINGCOMPENSATION,ANDMOREACTIVISMONTHEPARTOFSHAREHOLDERSANDTHOSEREPRESENTINGSHAREHOLDERSINOBTA
25、ININGINPUTONCEOCOMPENSATIONINEFFECT,THEYFAVORADDRESSINGTHISISSUEWITHINTHEEXISTINGSYSTEMIIIEXTORTIONATEATHIRDVIEWREGARDSEXCESSIVECEOCOMPENSATIONASAFUNCTIONOFINHERENTLYCORRUPTDIMENSIONSOFTHEPRESENTSTRUCTUREOFCORPORATEGOVERNANCE,RIFEWITHMULTIPLECONFLICTSOFINTERESTALLOWINGFOROUTOFCONTROLSELFDEALING,ANDW
26、HOLLYUNWARRANTEDRELATIVETOTHECONTRIBUTIONTOCORPORATEPROFITABILITYMADEBYCEOSITISESPECIALLYOUTRAGEOUSWHENEXORBITANTCEOCOMPENSATIONISAWARDEDDESPITEPOORPERFORMANCEOFTHECORPORATIONBYOBJECTIVEMEASURESTHOSEHOLDINGTHISVIEWFAVORLEGALREFORMSASAWAYOFRESPONDINGTOTHISISSUE,ALTHOUGHTHEYMAYBEDIVIDEDBETWEENTHOSEWHO
27、REGARDEXORBITANTCEOCOMPENSATIONASACIVILANDREGULATORYISSUE,ANDTHOSEWHOREGARDITINSOMESENSEASAFORMOFCRIMEINSOMECASESEXORBITANTCEOCOMPENSATIONISADDRESSEDASAFORMOFEMBEZZLEMENT,OROUTRIGHTCRIME,WHENCEOSARECHARGEDWITHHAVINGSTOLENCORPORATEFUNDSASAFORMOFCOMPENSATIONTOWHICHTHEYARENOTLEGALLYENTITLEDSECOND,WHENC
28、ORPORATECEOSANDEXECUTIVESENGAGEININSIDERTRADINGTOENRICHTHEMSELVESSOMETIMESTOTHETUNEOFTENSOFMILLIONSOFDOLLARS,ORMORETHISFORMOFCLEARLYILLEGALACTIVITYCANBECHARACTERIZEDASAMEANSOFGREATLYENHANCINGTHEIRCOMPENSATIONFINALLY,INTHERECENTERAALLEGATIONSOFBACKDATINGOFSTOCKOPTIONSWOULDALSOBEANEXAMPLEOFCONDUCTSPEC
29、IFICALLYPROSCRIBEDBYLAW,ALTHOUGHTHEREISGOODREASONTOBELIEVETHATINAGREATMANYOFTHECASESWHERESTOCKOPTIONSAREBACKDATEDSAVVYCEOSANDCORPORATEEXECUTIVESHAVEBEENSUCCESSFULINCOVERINGTHEIRTRACKSONEOFTHETHEMESOFTHEPRESENTARTICLEISTHATTHELINESOFDEMARCATIONBETWEENSUCHCASESOFBLATANTCRIMINALFRAUDANDTHEFARMORECOMMON
30、CASESOFEXORBITANTCEOCOMPENSATIONTHATMAYBEDECRIEDINSOMEQUARTERS,BUTDONOTRESULTINCRIMINALPROSECUTIONS,ISQUITEBLURREDTHEFUNDAMENTALNOTIONOFCRIMINALIZATIONANDWHYSOMEFORMSOFHARMFULACTIVITYORCONDUCTARECRIMINALIZEDBUTOTHERSARENOTARISESHERECEOCOMPENSATIONDURINGTHERECENTERASOMEBASICFACTSANDFIGURESTHEBASICFAC
31、TSANDFIGURESINTHEDISPROPORTIONOFWAGEANDINCOMEGAINSDURINGTHERECENTERABETWEENCEOSORTOPEXECUTIVESANDOTHERWORKINGPEOPLEAREQUITESTRIKINGINTHEPERIODBETWEEN1949AND1979,BYSOMEESTIMATES,THEINCOMEOFTHEBOTTOM80OFWAGEEARNERSROSEATAHIGHERRATETHANTHATOFTHETOP1BUTSINCE1979,ORDURINGTHEMORERECENTPERIODINGENERAL,THES
32、ITUATIONHASCHANGEDQUITEDRAMATICALLYFOREXAMPLEBETWEEN1966AND2001,MEDIANWAGESALARYINCOMEINCREASEDBYJUST11,AFTERINFLATIONATTHE99THPERCENTILETHERISEWAS121ATTHE9999PERCENTILEREPRESENTINGTHE13,000HIGHESTPAIDWORKERSINTHEAMERICANECONOMY,THERISEWAS617ANOTHERWAYOFPUTTINGTHISISTHATOVERARECENT35YEARPERIODTHOSEA
33、TTHEVERYTOPSAWTHEIRCOMPENSATIONRISEATFIFTYTIMESTHERATEOFTHOSEINTHEMIDDLESTILLANOTHERMEASUREOFTHEVASTLYUNEQUALDISTRIBUTIONOFGAINSINCOMPENSATIONINTHERECENTERAISTHATTHETOP1GAINEDMORETHANTHEBOTTOM50DURINGTHERECENT19972001PERIODINTHE20YEARPERIODBETWEEN1985AND2005THETOPTENTHOFEARNERSSAWTHEIRINCOMERISE54,T
34、HETOP1SAWITRISE128,ANDTHETOP01SAWITRISESOME400INANOTHERFORMULATION,BETWEEN1983AND2004THETOP1SAWTHEIRAVERAGENETWORTHGROWUS6MILLION,ORA78INCREASEADJUSTEDFORINFLATION,WHILETHEBOTTOM40EXPERIENCEDADROPOF59,ANDTHEMIDDLECLASSEXPERIENCEDADRAMATICRISEINDEBTINFACT,THETOP1OFEARNERSNOWACCOUNTFOR11OFTHENATIONSTO
35、TALINCOME,WHICHISTRIPLETHEIRSHAREAGENERATIONAGOINDEED,ACCORDINGTOANIRSANALYSISRELEASEDINOCTOBER,2007,THEDISCREPANCYBETWEENTHESHAREOFTOTALAMERICANINCOMEFORTHETOP1ANDTHEBOTTOM50OFTHEPOPULATIONSETANEWRECORDIN2005OVERARECENT10YEARPERIODCEOPAYTRIPLED,ANDOVERA20YEARPERIODINCREASEDALMOST20FOLD,WHILEARISING
36、NUMBEROFAMERICANS46MILLIONWEREWITHOUTHEALTHINSURANCEINARECENTYEARCEOSOF179MAJORAMERICANCORPORATIONSWEREPAIDANAVERAGEOFCLOSETOUS10MILLIONAYEAR,A12INCREASEFROMTHEPREVIOUSYEARAVERAGELABORCOMPENSATIONROSELESSTHAN5DURINGTHATYEARIN2006,THECEOSOFAMERICAS500LARGESTCORPORATIONSEARNEDOVERUS15MILLIONONAVERAGEI
37、NTOTALCOMPENSATION,WITHTHETOPEIGHTCEOSINTHISGROUPAVERAGINGOVERUS100MILLIONAT100MAJORCORPORATIONSBONUSESROSE46IN2004,TOAMEDIANOFOVERUS1MILLIONACCORDINGTOIRSDATARELEASEDIN2007THETOP3,000,000AMERICANSIN2005COLLECTIVELYENJOYEDASMUCHINCOMEASTHEBOTTOM150MILLIONAMERICANSTHISGROUPRECEIVEDSOME440TIMESASMUCHA
38、STHEAVERAGEPERSONINTHEBOTTOMHALFEARNED,NEARLYDOUBLINGTHEGAPFROM1980DURINGTHISSAMEPERIOD,THEPAYOFARMYPRIVATESINDIVIDUALSASKEDTOPUTTHEIRLIVESONTHELINEONBEHALFOFTHEIRCOUNTRYAVERAGEDLESSTHANUS30,000AYEARINDEED,DURINGARECENTPERIODWHENCONSUMERSWEREPAYINGDRAMATICALLYMOREFORGASANDOIL,ANDTHECOUNTRYWASCONTEND
39、INGWITHANIMMENSELYCOSTLYWARINIRAQ,OILANDDEFENSECOMPANYCEOSWEREENJOYINGRECORDCOMPENSATIONANDBONUSESSEVERANCEPAYMENTSWEREHUGEFORCEOSANDTOPEXECUTIVESIN2006FAILURESOFAMERICANCORPORATIONSCOSTSHAREHOLDERSSOMEUS1BILLIONINSEVERANCEPAYMENTSTOCHIEFEXECUTIVESANDIFHIGHLEVELCORPORATEEXECUTIVESWEREOFTENEXTRAVAGAN
40、TLYCOMPENSATEDDURINGTHERECENTERARELATIVETOORDINARYWORKERS,THEPAYGAPBETWEENCEOSANDTHOSEAFEWNOTCHESBELOWTHEMWEREALSOEXPANDINGINTHE1960SAND1970SCEOSEARNED80MOREONAVERAGETHANTHETHIRDHIGHESTPAIDATTHECOMPANY,BUTBYTHEEARLY2000STHISWAS260MOREIN2007THECEOOFOFFICEDEPOTEARNEDUS12MILLIONFOURTIMESTHEPAYOFTHESECO
41、NDHIGHESTPAIDEXECUTIVEINTHECOMPANY外文题目EXORBITANTCEOCOMPENSATIONJUSTREWARDORGRANDTHEFT出处SPRINGERSCIENCEBUSINESSMEDIABV2008作者DAVIDOFRIEDRICHS译文企业高管高薪是应得的还是对企业的窃取失效的社会政策或强大的组织平台下的个人一直是萨瑟兰文学作品里白领犯罪的中心主题。近年来针对许多大公司的首席执行官们和其他主要的机构的管理者过高的补偿也广泛的受到了外界的评论和批评。尽管一些刑事诉讼中一直都有指控经理人报酬涉及到欺诈但这些诉讼中经理人要求偿还不合情理的大型经理人报酬已
42、提起过高的首席执行官最典型的补偿结果两种刑事指控系统包也民事诉讼。本文以CEO过高的酬劳作为研究的现象,从不同的看法来探讨CEO的薪酬制度。以当代不成比例的薪资补偿为出发点,来论述首席执行官这些薪资的补偿的合理性以及不合理性的观点。因此一些在不同的机制下连续统一的经理人报酬制度诞生了。为什么给予CEO过高的补偿，这样做的合法吗哪些具体形式的危害到企业的发展的原因是源自给予首席执行官过高的薪资补偿为什么公司董事会委员会要给予CEO过高奖励以及薪资补偿事实上，有什么特别的原因使公司董事会通过一个这样的决策现在又有什么样的理论反对支持过高的经理人报酬哪些具体实际的原因要求反对给予CEO过高的薪资补偿
43、如果过高的CEO薪资补偿尚未被定义为传统上意义上的一种白领犯罪的话,现在有存在什么样的理论支持或者反对CEO过高的薪资补偿制度的本文提出了给予经理人过高的薪资报酬是一种危害公司发展的重要因素,是一个必须提出并解决的问题。在2007年的事件，康拉德布莱克男爵原报的起诉有欺诈他公司数千万美元，前后两个陪审团对布莱克男爵事件做了不同的判决,这个事件给予我们的启示就是小偷和抢银行的区别只是在他的方法涉及他所采取的手段关系的角度出发布莱克先生的辩护律师说他是已遭指控一个企业家,他和三名前公司高管洗劫和掠跑了公司数千万美元犯罪的概念紧密等于危害社会的概念,但这些两个概念是有几乎没有差别。有些形式的犯罪只是
44、对社会造成很小危害的小事而已，然而对于一些对社会造成巨大危害的行为并没有被正式的规定为犯罪。如果把这项犯罪研究以及对其控制的手段能够有一个很好的判定标准的话，就像对于传统意义上的的犯罪我们能够有一个很好的标准来判别并能采取合理有效的措施来控制和防止犯罪行为的发生,那么我们将能在很大程度上防止这一类危害社会行为的发生，从而保证公司能够有很好的发展。你可以理解这些行为对于社会和公司造成的间接意义上的危害,即使他们在法律意义上没有直接违反刑法，但也应该的以充分事实把他们归为可衡量的的犯罪行为。在著名的1939年刑事挑战事件中埃德温萨瑟兰就呼吁应该要大力关注他所说的白领犯罪,他为我们引入了这种新的企业
45、犯罪形式，这对于我们认识到了影响一个公司的发展的另外一种新的因素。同时在我们当今社会还存在着很多这样的问题，并且这些问题已经吸引了一些犯罪学家的高度关注。但是我们目前仍然没有一个明确的标准来判断这些行为时不是符合社会的法律以及当代社会的道德规范。例如，目前有很多人的观点都是人为贫穷是造成社会动荡不安和高犯罪率发生的根本原因,但是大多数犯罪学家都不认为贫穷是造成这一切的根本原因。在他们看来贫穷只是潜层的表面上的原因,深层的原因仍然是一个非常复杂的社会问题。对于一些宏观方面危害社会的行为,我们必须采用一个新的框架,来评估研究其对社会伤害性。经理人过高的报酬是当代社会的一个问题,二十一世纪初在法律、
46、商业媒体和政治圈里面都激发了广泛的分析和评论,但到目前为止出现这一领域所引起的危害在很大程度上被人们所忽视。由于目前并没有一个框架来判断首席执行官过分补偿的问题，并且很多现象在当今的法律看来并不是直接的犯罪行为。如果过高经理人报酬是一种白领犯罪,那么严格的说它可以被称作是极为严重的一种职业犯罪即,企业首席执行官绝对都是高水平的“雇员”,如果在这些过高的报酬里面只有很少的部分是属于经理人的合理所得，剩下的多余的报酬就当属于公司和它的股东,那么这就是员工的偷窃。但根据这种行为所涉及金钱的范围和规模,以及所涉及的各个部门,这样的犯罪行为就属于企业和财务的混合体元素犯罪。美国企业已经对于这一问题进行了
47、对企业高管和其他主要高级员工的薪酬问题进行了分析和调整。目前对于经理人过高的薪资报酬外界主要有以下的观点一应得的经理人过高的报酬的来源是什么,它是由于高级管理人员独特出色的领导以及付出了巨大的努力和合理的措施使公司、股东以及公司员工都受益,因此这些报酬是高管们所应得的奖励和回报。如果公司发展的比以前好，那么可以认为这些成就的取得都和高管们所付出的努力，所采取的决策,以及对于公司员工的监督管理分不开，那么这一部分的补偿就是他们应得的,因为高管们所面临的工作环境以及他们所面临的竞争压力比一般普通的员工要复杂的多激烈的多。因此,高管们今天是完全有权利获得额外的补偿。二过多的另一个种看法是经理人的报酬
48、比他们所付出的不成比例，他们以较少的付出取得了过高的补偿。持有这种观点的人们不反对高级管理人员有资格去获得这么高的回报,但他们相信目前高级管理人员的报酬是过高的。具体来说就是经理人他们的薪资水平是高于他们付出的水平的，像现在这样多并且频繁的补偿的话会造成经理人工作不积极甚至可以不劳而获。持有这种观点的人们认为公司应该制定一个合理的薪资补偿标准来刺激高级管理人员的工作积极性，使高级管理人员的工作付出和他们的报酬满足公司的要求,使董事会能够以更加标准的薪酬补偿来给予高级管理人员的薪资回报,并使高级管理人员能够更加积极的为他们的报酬而工作。事实上,这个见解更倾向于解决现有的这个问题。三威胁另外一部分
49、人们的观点是给予高级管理人员过高的薪资报酬是导致企业功能缺少结构腐败的根本问题，它大大危害着企业的治理。因为企业高级管理人员会因为个人的利益冲突来制定企业短期和长期的发展策略，并且有很多策略是会对企业造成很大危害的。这样的话虽然企业受到了很大的危害，但是高级管理人员们却拿到了更加高的额外补偿。持有这种观点的人们认为,必须以法律改革来针对这一问题,可以制定相应的法律法规来限制高级管理人员的行为，来保证他们所做的决策是对公司发展有利的而不是有害的。在某些情况下，首席执行官的薪酬过高是由于他们把贪污作为一种补偿的形式，或者干脆犯罪，当CEO把偷不具有法律资格的企业资金的作为一种补偿薪酬的形式时，他们就没有犯罪的罪名。第二，当公司的CEO和高管从事内幕交易，充实自己，有时金额达到了数千万美元或更多，这显然是非法活动的形式并且可以被描述为一个大大提高他们的补偿途径。最后，在股票期权的的激励承诺也将是一个专门的法律禁止的行为为例，虽然有充分的理由相信上述的指控，在现代的股票期权的形式可以追溯到很多的案件中，精明的CEO企业管理人员已经成功地覆盖他们的踪迹。对本文章的主题，这些案件之间的公然欺诈和刑事赔偿过高的首席执行官更为常见，可能在某些方面谴责，但不会导致刑事检控的，个案划界线是相当模糊。为什么有害活动或某些形式的犯罪行为，但其他人对“刑事”的基本概念未出现在这里。首
