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ciaoyy · 2020年03月12日

问一道题:NO.PZ2016040303000019

问题如下:

Ward is scheduled to visit the corporate headquarters of Evans Industries. Ward expects to use the information he obtains there to complete his research report on Evans stock. Ward learns that Evans plans to pay all of Ward’s expenses for the trip, including costs of meals, hotel room, and air transportation. Which of the following actions would be the best course for Ward to take under the Code and Standards?

选项:

A.

Accept the expense-paid trip and write an objective report.

B.

Pay for all travel expenses, including costs of meals and incidental items.

C.

Accept the expense-paid trip but disclose the value of the services accepted in the report.

解释:

B is correct.

The best course of action under Standard I(B) –Independence and Objectivity is to avoid a conflict of interest whenever possible. Therefore, for Ward to pay for all his expenses is the correct answer. Answer C details a course of action in which the conflict would be disclosed, but the solution is not as appropriate as avoiding the conflict of interest. Answer A would not be the best course because it would not remove the appearance of a conflict of interest; even though the report would not be affected by the reimbursement of expenses, it could appear to be.

为什么不能接差旅费呢?什么情况下是可以接受差旅费的呢?

1 个答案
已采纳答案

发亮_品职助教 · 2020年03月13日

嗨,从没放弃的小努力你好:


“为什么不能接差旅费呢?什么情况下是可以接受差旅费的呢?”


最优的做法是拒绝一些安排,费用自理。

不违反条例的最低标准是:Modest差旅安排可以接受,但是要披露。

一般安排的差旅比较奢华时,一定不能接受,例如,公司派专机接你,全程豪华酒店等。


这里是这样,Ward同学被邀请到上市公司去做调研,这个差旅费应该由Ward自己出(一般是自己公司报销),不能让上市公司出,也就是不能让这道题里面的Evans industries来掏钱。

原因是Ward同学要写这家公司的调研报告,如果接受了这家公司的住宿,酒店,吃饭安排,站在外界第三方看,尤其是站在报告的使用者看,这些安排可能会影响到Ward同学的独立客观性,那么写出来的报告可能会有Bias。尤其是当公司安排比较奢华的住宿,吃饭等。

为了避免产生有这种冲突,Ward同学最优的做法是拒绝一切的安排,所有的费用由自己出。

但其实,Ward同学是可以接受公司Modest的安排,比如Evans这家公司是炼油厂,厂子在很偏远的地方,没有公共方式到达,公司安排了专车接送,这样是完全ok了,可以接受。公司安排了普通的酒店住宿,这样接受也是OK的。因为这些安排都是合理的安排。

如果是Evans公司提供的合理的安排,那Ward同学可以接受,并且只要披露即可。

但这道题说Best course,让我们找最优的做法,协会推荐的最优做法是拒绝一起安排,费用自理。公共交通不可得的情况下,才能接受公司Modest的安排,并且要披露。


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