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管理層問責(zé)制

????另一個(gè)值得檢視的關(guān)鍵領(lǐng)域是：董事會(huì)是否真正將責(zé)任落實(shí)到首席執(zhí)行官和其他高管身上,？如果答案是肯定的,，具體是如何操作的？如何進(jìn)行監(jiān)管,？如何通過升遷,、薪酬調(diào)整和解雇等手段來執(zhí)行？

????據(jù)花旗集團(tuán)提交的文件描述道,，在決定高管薪酬時(shí),，該行使用了一些風(fēng)險(xiǎn)因素作為“閾值或‘關(guān)卡’因素”。

????在薪酬方案中,，閾值是指員工必須滿足一定的基本要求,，之后才有資格獲得獎(jiǎng)金。（Countrywide Mortgage公司也曾采納類似薪酬方案,，但未能防止高風(fēng)險(xiǎn)行為盛行,。）

????花旗提交的文件中，并未澄清與客戶的溝通情況是否被用作該行業(yè)績(jī)?cè)u(píng)估的標(biāo)準(zhǔn)及決定獎(jiǎng)金多少的因素,。負(fù)責(zé)組織內(nèi)部文化的企業(yè)高管理應(yīng)清楚,，自己的獎(jiǎng)金直接與這方面的業(yè)績(jī)掛鉤。

????“統(tǒng)一團(tuán)隊(duì),、負(fù)責(zé)任的金融,、獨(dú)創(chuàng)性和領(lǐng)導(dǎo)力”，在花旗向SEC提交的文件中將上述四點(diǎn)列為公司戰(zhàn)略的基石,，或許,，道德與誠(chéng)實(shí)品行應(yīng)該列為第五點(diǎn)。

杜絕表面文章

????英國(guó)石油（BP）和安然（Enron）公司的行為準(zhǔn)則堪稱完美，花旗銀行同樣如此,，其內(nèi)部準(zhǔn)則概述了員工對(duì)客戶擔(dān)負(fù)的責(zé)任,，為什么這一切還不夠呢？

????評(píng)估花旗的公司治理情況時(shí)應(yīng)當(dāng)分析：其董事會(huì)是否已確保高管們理解這些準(zhǔn)則,？是否明白這些規(guī)定不是一紙空文,，必須嚴(yán)格執(zhí)行？是否明白公司完全不容忍對(duì)客戶進(jìn)行不可靠或誤導(dǎo)性的信息披露,？

????此外,，即使工作文化健全可靠，個(gè)別員工走上邪路的可能性也總是無法避免,?；ㄆ煦y行應(yīng)當(dāng)檢查，內(nèi)部是否有充分的制衡機(jī)制——以便核查與客戶溝通的方式,，清除存在問題的行為,。

為舉報(bào)者留下空間

????董事會(huì)還應(yīng)當(dāng)評(píng)估監(jiān)控、處理舉報(bào)者投訴的方式,。根據(jù)董事會(huì)的行為,，員工們是否認(rèn)為自己有責(zé)任報(bào)告向客戶進(jìn)行不公平信息披露的情況？在他們看來,，站出來舉報(bào)問題的話,，是否會(huì)得到支持和獎(jiǎng)勵(lì)（而不是遭到懲罰）？

對(duì)警示性的跡象保持警惕

????花旗銀行進(jìn)行的改革還應(yīng)納入幫助董事會(huì)和高管獲得早期警示的流程,，使他們能盡早采取補(bǔ)救行動(dòng),。例如，董事會(huì)如何監(jiān)管員工的文化,，了解他們的顧慮,？董事會(huì)是否會(huì)分析匿名調(diào)查的結(jié)果？

????SEC則應(yīng)當(dāng)弄清,，應(yīng)當(dāng)建立起怎樣的一套監(jiān)管機(jī)制,，來對(duì)花旗銀行的內(nèi)部流程進(jìn)行評(píng)估，確保公司的改革落到實(shí)處,。

????拉科夫法官的問題很簡(jiǎn)單，答案卻必須站得住腳,。檢驗(yàn)這一切的時(shí)間是11月9日：屆時(shí)SEC能做好準(zhǔn)備嗎,？

????本文作者愛麗諾?布洛斯罕為董事會(huì)咨詢公司價(jià)值聯(lián)盟與公司治理聯(lián)盟（The Value Alliance and Corporate Governance Alliance）首席執(zhí)行官。

Hold executives accountable

????Another critical area to examine is whether the board truly holds the CEO and senior executives accountable and, if so, how it does this, including its oversight and use of promotions, compensation and dismissals.

????Citigroup's proxy describes the use of certain risk factors as a "threshold or 'gating' factor" in determining compensation.

????Thresholds are used in compensation programs as hurdles that must be met before an employee is eligible for a bonus. (Countrywide Mortgage had a similar compensation approach, which failed to prevent risky behavior there.)

????Citi's proxy filing does not clarify whether communication with clients is used in performance evaluations and bonus determinations at the bank. Top executives who are responsible for the organization's culture should know that their bonuses are at stake.

????"Common purpose, responsible finance, ingenuity and leadership" are four key principles that Citi cites in its proxy as the basis of its strategy. Perhaps ethics or integrity should be their fifth.

Steer clear of lip service

????BP and Enron had excellent codes of conduct. The same goes for Citi. Its code outlines employees' responsibilities to clients. So why has this been insufficient?

????A review of Citi's governance should include whether the board has made sure that top management understands that these words are not lip service and that there is zero tolerance for unreliable or misleading disclosures to clients.

????Further, even if there is a sound work culture, there's always the possibility that an employee will go rogue. Citi should examine whether there are enough internal checks and balances in the way it communicates with clients to stamp out questionable behavior.

Leave room for the whistleblower

????The board should also review the way it monitors and handles whistleblower complaints. Based on the board's actions, do employees believe it is their obligation to report instances of unfair disclosure to clients and do they feel they will be supported and rewarded (rather than punished) for coming forward?

Keep an eye out for warning signs

????The reforms at the bank should include processes for the board and top management to receive early warnings and take remedial actions sooner. For example, how does the board monitor the culture and concerns of its staff -- does the board review anonymous surveys?

????The SEC should address what kind of regulatory oversight it will establish to review Citi's processes until the fixes at the company have been made.

????While the question Judge Rakoff poses is simple, the answers must be robust. Exam time comes on November 9: will the SEC be prepared?

????Eleanor Bloxham is CEO of The Value Alliance and Corporate Governance Alliance, a board advisory firm.