Over the past decade, American companies have tried hard to find ways to discourage senior managers from feathering their own ne

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问题     Over the past decade, American companies have tried hard to find ways to discourage senior managers from feathering their own nests at the expense of their shareholder.  The three most popular reforms have been recruiting more outside directors in order to make boards more independent, linking bosses’ pay to various performance measures, and giving bosses share options so that they have the same long-term interests as their shareholders.
    These reforms have been widely adopted by America’s larger companies, and surveys suggest that many more companies are thinking of following their, lead. But have they done any good? Three papers presented at the annual meeting of the Academy of Management in Boston this week suggest not. As is usually the case with boardroom tinkering, the consequences have differed from those intended.
    Start with those independent boards. On the face of it, dismissing the boss’s friends from the board and replacing them with outsiders looks a perfect way to make senior managers more accountable. But that is not the conclusion of a study by Professor James Westphal. Instead, he found that bosses with a boardroom full of outsiders spend much of their time building alliances, doing personal favors and generally pleasing the outsiders.
   All too often, these seductions succeed. Mr. Westphal found that, to a remarkable degree, "independent" boards pursue strategies that are likely to favor senior managers rather than shareholders. Such companies diversify their business, increase the pay of executives and weaken the link between pay and performances. To assess the impact of performance-related pay, Mr. Westphal asked the bosses of 103 companies with sales of over $1 billion what measurements were used to determine their pay. The measurements varied widely, ranging from sales to earnings per share. But these researchers uncovered a startling finding: executives "attend to measures that affect their own incomes and ignore or play down other factors that determine a company’s overall success".
   In Short, bosses are quick to turn every imaginable system of corporate government to their advantage, which is probably why they are the people who are put in charge of things. Here is a paradox for the management theorists: any boss who cannot beat a system designed to keep him under control is probably not worth having.  
Which of the following statements is true according to the passage?

选项 A、Corporate executives in general are worth the high pay they receive.
B、The income of corporate executives is proportional to the growth of corporate profits.
C、Corporate executives tend to take advantage of their position to enrich themselves.
D、The performance of corporate executives affects their own interests more than those of the shareholders.

答案C

解析 文章末段首句总结说,老板总能够利用公司管理为自己谋利,因此C项与此相符。文中提及公司高层管理者往往采取一些能增加自己薪水的措施,而不顾公司的长远利益,可见他们的高薪并非物有所值,而且在实际操作中他们的工资收入并不与企业的利益增长挂钩,故A项和B项错误;高层管理者的行为同样会影响公司的利益,只不过这些影响是消极的而已,故D项错误。
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