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“美国的事就是做生意。”1925年总统卡尔文·库利吉如是说。当美国全国商业界仔细研读五月七日由参议院金融委员会通过的全面税制改革方案的小字体印刷的细节规定附件时，他们可能感到纳闷，库利吉所指的到底是哪个国家。这个被委员会主席──俄勒冈共和党党员鲍勃·派克伍德重新修改过的新方案一眼看上去似乎是将税务负担从个人转移到工商企业的头上。但是该议案非常微妙，大有讲究，让人不胜意外，它使美国变成了一个会计之国：上星期几百万人伏身于袖珍计算器，算算自己是赚、是亏、还是正好持平。

1 “The business of America is business, “ declared President Calvin Coolidge in 1925. As the nation's commercial classes examine the fine print of the sweeping tax-reform bill passed May 7 by the Senate Finance Committee, they may wonder what country Coolidge was talking about. The bill remolded by Oregon Republican Bob Packwood, the committee's chairman, appears at first glance to be a major shift in tax burdens away from individuals and onto the shoulders of business. Yet the proposal is so subtle, so elegant, so freighted with surprises that it is turning America into a nation of accountants: millions of people sat hunched over their pocket calculators last week trying to figure out whether they would win, lose or break even.

为了筹集足够的钱，平均减免6.3％的个人联邦税，委员会的这个议案要向公司额外征收一千亿美元税金。该计划会减少或取消公司很多很重要的优惠，包括公司购买经营设备的投资税款扣除，以及计算所得税时可全部扣除的业务招待费。另外，很多关于个人税法的修改提案，例如对个人退休金账户的控制，都将改变消费者花钱和攒钱的方式，影响到全体美国人。 2 To raise enough money to give individuals an average 6.3% federal tax break, the committee's bill would levy an extra $100 billion on corporations. The plan would reduce or abolish many cherished business preferences, including the investment tax credit for companies that buy

business equipment and the full deductibility of corporate entertainment. In addition, many of the proposed changes in individual tax law, for example, the curbing of individual retirement accounts, will affect corporate America by changing the way consumers spend and save. 好几种产业，包括房地产开发商和餐馆老板已开始愤怒地抗议。他们声称派克伍德的计划单把他们挑出来承担多于他们应承担的税收份额。但大部分的公司经理似乎赞成委员会的这项提案。他们认为这是一个较为公正的计划。此外，从长远的观点来看，它有助于提高美国经济效率和经济增长。例如，议案对“推迟纳税”在实质上的取消，能制止将投资资本流入故意亏损的企业以求减税的行为。普鲁丹歇尔保险公司董事长罗伯特·贝克说:“我能接受这个议案，配合执行。”

3 Several industries, including real estate developers and restaurateurs, have started howling in protest. They claim that Packwood 's plan singles them out for more than their share of reform. The majority of corporate leaders, though, appear to be lining up in favor of the committee's

proposal. They see it as a relatively equitable plan and, moreover, one that could help by boosting U.S. economic efficiency and growth in the long run. The bill's virtual abolition of tax shelters, for example, could stop the flow of investment capital into ventures that deliberately lose money to create tax breaks. Said Robert Beck, chairman of the Prudential insurance company: “I could take that bill and run with it.”

参议院委员会增收公司所得税的提案没有以前苛刻。比较起来，去年十二月众议院通过的税制改革议案建议增收1,400亿美元的营业税。全国制造商协会税收及财政政策副会长保罗·哈德说“:人们有支持参议院委员会议案的强烈意向，其基本原因主要是损害管理。假如在1,000亿美元和1,400亿美元的税额增收之间选择，你肯定会选1,000亿美元。

4 The Senate committee's proposed increase in corporate income taxes is less harsh than in earlier proposals. By comparison, the tax-reform bill passed by the House of Representatives last

December would increase business taxes by about $140 billion. Says Paul Huard, vice president of taxation and fiscal policy for the National Association of Manufacturers: “There ill be a strong inclination to support the Senate committee's bill, and the rationale will be largely damage control. If you have to choose between a $100 billion tax increase and a $140 billion one, ou take the $100 billion.”

为换取堵塞漏洞，参议院委员会议案把最高营业税率从46％降低到33％，作为对公司的回报。曼哈顿查斯银行董事长威勒德·巴切说:“这个议案不同的地方就是相比较而言税率低了很多。”

5 In exchange for taking away loopholes, the Senate committee's bill would reward businesses by lowering the top business-tax rate, from 46% to 33%. Said Willard Butcher, hairman of Chase Manhattan Bank: “What's different about this tax bill is the very significantly ower rate.”

如果报怨意味着延误议案进程，那么即使实施税改后负担加重的公司可能也不愿意抱怨了。税制改革过程长久，尽管未卜之事甚多，却是战略性的计划。芝加哥Rubloff金融服务公司总裁斯蒂芬·辛克莱抱怨道:“从1984年以来这个计划一直在进行。如果他们愿意下决心，告诉我们税法到底变成怎样，我们就可以继续做我们的生意了。”这个希望是很可能变为现实的，因为委员会的建议连交好运。上星期里根总统在税改行动联盟--- 由一些公司和贸易协会组成--- 的谈话中全力支持了派克伍德计划。

6 Yet even businesses that would carry a larger burden under the committee's plan may be reluctant to make a fuss if it means holding up the bill's progress. The drawn-out process of tax reform, with all its uncertainty, has strategic plans. Complains Stephen Sinclair, president of Rubloff Financial Services in Chicago: “This has been going on since 1984. If they would just make up their minds and tell us what the tax law is going to be ,we could go on and do our

business. “ That prospect seems increasingly probable now that the committee's proposal is on a roll. President Reagan, speaking last week to the Tax Reform Action Coalition, a group of corporations and trade associations, gave the Packwood plan full support.

尽管表面上受到普遍的接受，议案仍然存在一些颇有争议的部分。如果议案通过的话，很多公司都不得不做巨大的改革。其中：

7 Despite its apparent mainstream acceptance, the bill nonetheless contains features that ill be loudly debated and, if passed, will force businesses to make drastic changes. Among them: 取消投资税款扣除。取消这一项是任何税制改革计划的重要组成因素，因为在未来的五年之内它能为政府节约1，400亿美元。但它给从炼钢厂到航空公司等一系列资本密集的产业带来困难，因为这些产业是靠投资税款扣除提供设备的投资经费。对从事制造设备的公司来说，这意味着双重打击，因为它们及它们的客户都将失去投资税款扣除。伊利诺斯州洛克弗德的一家叫Circle Boring机床厂的董事长格兰·爱克堡说:“我很惊讶国会已经忘记1969年他们取消投资税款扣除时给我们行业造成怎样的灾难”。

8 Repealing the investment tax credit. Eliminating this program is a crucial ingredient of any tax-reform plan because it will save the Government almost $140 billion over the next five years. Yet it could cause hardship for capital-intensive businesses ranging from steelmakers to airlines,

which have relied on the credits to help finance their investments in equipment. It represents a double whammy for companies that produce manufacturing equipment because both they and their customers will lose the credits. Said Glenn Ekberg, president of Circle Boring, a

machine-tool maker in Rockford, Ill.: “I'm surprised Congress has orgotten what a disaster they created for jobs in our industry when they cut [the investment tax credit] off before in 1969.”

设立20％这一最低公司税。这一条能防止一些赚大钱的公司在交所得税时逃避交税。以前由于有漏洞，很多大公司都这么干。根据一个消费者和劳工团体??“税收公正公民”所做的调查，波音公司、国际电话电报公司、通用动力公司、灰狗汽车旅游公司、格鲁曼公司，还有其它一些公司，从1981年到1984年间没有交过税。波音公司董事长T·A·威尔逊评论说:“人们抱怨我们使用各种手段延期纳税。我宁愿上交最低限度的税款，而不要再听那些指责”。 9 Creating a 20% minimum corporate tax. This would prevent large, profitable companies from getting off scot-free at income-tax time, as many have done in the past because of loopholes.

Boeing, ITT, General Dynamics, Greyhound and Grumman, among others, paid no taxes between 1981 and 1984, according to a study by Citizens for Tax Justice,a consumer and labor group.

Commented T.A. Wilson, chairman of Boeing: “The complaint is that through various techniques, we defer taxes. I would just as soon have a minimum tax and take a lot less of that flak.”

取消个人资本收益减税。委员会的计划取消一项现有条款，即准许纳税人出售股票、房产和其它不动产所得的百分之六十免于课税。相反，这些收益作为平常收入予以课税，这个规定会严重影响企业公司。比如依靠风险资本贷款来筹集经费的硅谷电子工业暴发户们。原因是如果他们的利润税率增高，那些潜在的资金提供者会失去一个重要的优惠。打算反对委员会计划的加州参议员阿兰·克郎斯敦说:“对于那些能创造未来科技的年轻人来说，这无疑是在他们的革新道路上设置了一个巨大的障碍”。

10 Eliminating the capital-gains break for individuals. The committee's plan repeals the current provision that allows taxpayers to exclude from taxation 60% of the long-term profits they make when they sell stocks, real estate and other assets. Instead, such gains would be taxed as ordinary income. Doing away with the capital-gains break could hurt entrepreneurial companies like Silicon Valley's electronics upstarts, which depend on venture-capital financing. Reason: those potential backers would lose an important incentive if their profits were taxed at a higher rate. Says California Senator Alan Cranston, who plans to fight the committee's change: “It would put a tremendous obstacle in the path of the innovative young men and women who can create the technologies of the future.”

取消对个人退休金捐帐户赠的税款扣除。尽管纳税人个人能就帐户利息所得延期纳税，但他们不能再以捐款的方式在每年的税款中扣除最高可达2000美元的税款。委员会决定免除退休金帐户中的大部分补助费，因为政府为此今年要化去130亿美元，而且从来没有证实过这些补助能促使消费者节省下更多的钱。但是在2500亿美元个人退休金帐户中持有一大块的银行和互助基金却不想接受这个建议. 11 Eliminating deductions for IRA contributions. Individual taxpayers would no longer be able to deduct up to $2,000 in annual contributions, though they would still be allowed to defer taxes on the interest they earn on their accounts. The committee decided to wipe out much of the IRA benefit because the accounts are expected to cost the

Government some $13 billion this year, and it has never been proved that they prompt consumers to save more. But banks and mutual funds, which together hold a large chunk of the $250 billion in IRA accounts, want to shoot down this part of the proposal. 取消业务招待费的扣除。在盛行白葡萄酒和毕雷矿泉水的今天，业务经理们虽然很少再在午

餐时喝三瓶马提尼酒，但他们仍然迅速积欠大笔帐单。委员会的计划只允许企业扣除80％的业务招待费而不是全部。餐馆业警告说，税改提案最终会使130万服务员、服务员助手和其他工作人员丢掉饭碗。

12 Curbing the deductibility of business entertainment. Though few business executives still drink three martinis at lunch in these days of white wine and Perrier, they continue to run up huge bills.

The committee's plan would allow businesses to deduct only 80% of entertainment expenses, instead of the full tab. The restaurant industry warns that the tax-reform proposal could eventually cost the jobs of some 1.3 million waiters, busboys and other workers. 取消贷款利息扣除。纳税人不再允许扣除在汽车贷款，信用卡结存和其他非抵押上所得的利息．这也许会给贷方及交通工具、大设备生产商的生意带来损失。库奥柏斯与来布兰德会计事务所“税收政策”主任伊拉·萨皮罗说:“这会改变人们购买高价商品的方式。他们宁可用现金买些便宜货，而不愿借钱买贵重东西。

13 Repealing the deductibility of interest on consumer loans. Taxpayers would no longer be allowed to write off the interest they pay on auto loans, credit-card balances and other

nonmortgage financing. This may bring a loss of business for lenders and the makers of vehicles and heavy appliances. Said Ira Shapiro, director of tax policy at the Coopers & Lybrand

accounting firm: “It could change the way people buy big-ticket items. They may prefer to buy the cheaper item with cash, instead of borrowin.”

根除减免所得税的合法手段。委员会对减免所得税的手段严加限制，几乎予以根除。例如，个人不能再从其它收入里扣除不动产的投资亏损。这项规定以及其它的规定已经在房地产行业的许多部门中激起强烈反应。委员会的议案将基本上取消减免所得税的合法手段的合伙关系，因为它们经常给购物中心、公寓楼和写字楼提供资金。结果，全国住宅建筑商协会警告说，住房动工数会骤然下降。全国公寓协会预测房租不得不平均增加32.7％以弥补不能扣除的那一笔金额。但是石油和天然气开发大都可以幸免于这一新规定，原因是该产业境况不景气以及政治影响。

14 Eradicating tax shelters. The committee put enough restrictions on tax shelters to make them all but extinct. Example: individuals will no longer be able to deduct investment losses on real property from other income. That provision, among others, has sparked an angry reaction from many parts of the real estate industry. The committee's bill would largely eliminate the tax-shelter partnerships that often finance shopping centers, apartment complexes and office buildings. As a result, the National Association of Home Builders warns of a sharp decline in housing starts and the National Apartment Association predicts that rents would have to increase an average of 32.7% to make up for lost write-offs. Tax shelters for oil and gas drilling, however, were largely spared because of that industry's dire condition and political clout. 很多公司认为这个新的税改提案利弊参半。例如股票经纪人会失掉很多个人退休金方面的生意，但会赢得本来属于“减免所得税的合法手段”的那一部分投资资本。汽车生产商可能因汽车贷款利息不可再扣除而蒙受一些损失，但却可以由伴随的税收减少，消费者口袋里有了更多的钱而得益：农场主们忧心如焚，因为他们失去了购买拖拉机或其他用具可享受的投资税款减免，但他们不再面对那些依靠“减免所得税的合法手段”的农业企业的竞争。 15 Most businesses are finding that the new tax proposal is a mixed bag of helpful and hurtful surprises. Stockbrokers, for instance, would lose IRA business but would pick up investment

money that might otherwise have gone into tax shelters. Automakers might suffer a bit because car loans would no longer be deductible, but could expect to benefit from the accompanying tax cut that puts more money into consumer pockets. Farmers would mourn the loss of the investment tax credit for buying tractors and other gear, yet would no longer face competition from tax-sheltered agricultural ventures.

高税收的影响会通过所谓的过渡法规而得到缓解，该法规决定新法律分期生效的速度。例如，钢铁公司正在游说参议员委员会挪出55亿美元减税款中的一部分作为过渡之用。房地产公司也在这样做。全国住宅建筑商协会的顾问费洛伊德·威廉斯说：“我们所需的事情之一就是

能有一个平隐的过渡法规，这样我们的同行不会突然大受打击。”

16 The impact of higher taxes will be softened by so-called transition rules, which determine how quickly the new law would be phased into effect. Steel companies, for instance, are lobbying the Senate committee to get some of the $5.5 billion in tax breaks set aside for the transition. The real estate industry is doing likewise. Says Floyd Williams, tax counsel for the National Association of Home Builders: “One of the things we want is a smooth transition rule so that people in our industry aren't hit all at once.”

从这些改革议案中获益最大的就是经济。在未来的十年间，它每年会以10％的速度递增，因为个人税率降低。消费者的消费会剌激经济增长，因为每年每个典型的纳税家庭都多出600到900美元可自由支配。有些纳税人会得到大得多的增益，特别是那些以前基本上不利用“减免所得税的合法手段”的中、高等收入者。

17 The biggest winner from the reform measure would be the economy, which the Reagan

Administration estimates would grow about 10% faster each year over the next decade because of lower personal tax rates. Consumer spending would spur the growth, since each taxpaying household should typically have $600 to $900 more disposable income every year. Some

taxpayers would reap a much greater gain, particularly middle-and upper-income individuals who have largely avoided tax shelters in previous years. 同等重要的是，改革措施鼓励投资者把他们的决策建立在可靠的经济基础上，而不是单从税法角度来考虑。卡特总统手下的经济顾问委员会主席查尔·舒尔兹说:“该法案会结束很多因为人们竭尽全力利用‘减免所得税的合法手段’、千方百计把普通的收入转变为资本增益而正在出现的扭曲现象。”亚特兰大“公民与南方国家银行”的主要经济学家阿诺德·迪尔也同意道：“看看所有那些通过税收补贴而建造的无人租用的写字楼。”

18 Just as important, the reform measure would inspire investors to base their decisions on sound economic grounds rather than tax-law considerations. Said Charles Schultze, the chairman of the Council of Economic Advisors under President Carter: “It will eliminate a lot of distortions that are going on as people put their energies simply into taking advantage of tax shelters and finding ways to convert ordinary income into capital gains.” Concurs Arnold Dill, chief economist at Atlanta's Citizens & Southern National Bank: “Look at all the empty office buildings we've built through tax benefits.”

派克伍德的提案下个月在参议院最后表决通过前，还会受到一些说客的最后一刻的攻击。如果获得通过，该法案将送交给一个协商委员会，使之与众议院的议案协调一致。尽管前面困难重重，立法者们开始相信法案有足够的势头能顺利通过，特别是因为这么多的公司领导人都已经双手赞成。一位资深的华盛顿税收说客查尔斯·沃科预言：到七月或八月，总统桌上将有一份完备的议案待签。果真如此的话，公司上层人物处于悬而未决状态的时间就远比他们原先担心的要短得多。

19 Packwood's proposal will get a lastminute assault from some lobbyists as it heads toward a

final vote in the Senate next month. If approved, the bill will go to a conference committee that will reconcile it with the House's bill. Despite those challenges ahead, legislators are beginning to think the measure has enough momentum to sail right through, especially since so many business leaders are climbing on board. Charls Walker, a veteran Washington tax lobbyist, predicts that a finished bill will be on the President's desk for signing by July or August. If so, business executives will be in suspense for a much shorter time than they had originally feared. 电脑对社会行为有着深刻的影响。计算机处理的触手可及，使得那些在其他方面都被认为是

好市民的人发现自己沉迷在不道德行为-甚至是非法行为中。对有版权软件的盗版行为四处可见，而近期大量报道的如黑客入侵、病毒制造、电脑行骗以及侵犯隐私等等事件，使得要求电脑业拥有新道德观和制定保护市民不受电脑化的无政府状态侵害的新法规的呼声越来越高了。1. Computers are having a profound effect on social behavior. With easy access to

processing power, individuals who, in every other respect, could be regarded as good citizens now find themselves indulging in unethical - and even unlawful - behavior. The theft of copyright software is widespread, while recent, well-publicized incidents of hacking, virus creation,

computer-based fraud, and invasion of privacy have been followed by a rising chorus of calls for a new morality in computing and new laws to protect citizens from computerized anarchy. 短短的40年期间，电脑已成为复杂社会的运转核心，没有电脑和通讯系统，许多生产制造业，工业，商业，运输和销售业，政府部门，军队，公共医疗卫生服务，教育，以及研究工作都会停滞下来。但是随着社会越来越依靠电脑，社会也越来越易受人类滥用电脑的影响。2. In the short space of forty years, computers have become central to the operation of complex societies. Without computers and communication systems, much of manufacturing, industry, commerce, transport and distribution, government, the military, health services, education, and research would grind to a halt. Yet as society becomes more dependent on computers, it also becomes more vulnerable to the misuse of computers by human beings. to stop gradually and completelyto keep sb. prisoner so as to demand payment to make something useless or

destroyed ;to make a deepimpression onsomebody; to make asleep to be broken down公民自由（指国家法律给予保证的自由，如言论自由，信仰自由 等）。

电脑的存在确实造成了一系列急需我们处理的新的社会问题。这包括软件盗版，电脑行骗，黑客现象，病毒破坏，电脑的不可靠性和社会受系统故障影响的脆弱性，电脑监控和隐私侵犯，电脑业过分宣扬电脑以及电脑化工作环境中生活质量的恶化现象。3. The very existence of computers has created a new range of social problems or issues with which we urgently need to grapple. These include the theft of software; the use of computers to commit fraud; the

phenomenon of hacking; sabotage in the form of viruses; the unreliability of computers and the vulnerability of society to system failure; computerized monitoring and the invasion of privacy; the excessive hyping of computers by the computer industry; and traces of deterioration in the quality life in the computerized workplace.

这些问题中有些是全新出现的，而在其他问题上，电脑的存在只是翻新了那些\旧\的道德问题，如：是（与非），诚实，忠心，负责，信任和公平。4. Some of these issues are entirely new, but in other respects, computers have merely created new versions of such \right (versus wrong), honesty, loyalty, responsibility, confidentiality, and fairness. 由于电脑业是一个相对比较新和开放的领域，所以电脑职业本身既无时间，也无组织能力去建立一套有约束力的道德规范。历史久一些的职业，如医学业和法律业，已有差不多几个世纪的时间来形成他们的行为准则。另外还有一个问题是，和医生或律师的开业有所不同，电脑的使用超出了电脑行业本身的范围。我们现在都是电脑用户，在某种程度上，我们都和从事电脑职业的人一样，面临着同样的道德困惑和忠信矛盾。许多的道德困惑--如，是否盗版软件--就是新的\灰色地带\，已被接受的准则或社会惯例中很少有这种灰色地带，更不用说已制定的判例法了。5. Because computing is a relatively new and open field, the computer profession as such has had neither the time nor the organizational capability to establish a binding set of moral rules or ethics. Older professions, like medicine and the law, have had literally

centuries to formulate their codes of conduct. And there is another problem, too: computer usage,

unlike the practice of medicine or of the law, goes outside the profession. We are all computer users now, and we are all to some extent faced with the same ethical dilemmas and conflicts of loyalty as computer professionals. Many of these dilemmas - whether or not to copy software, for instance - are new \conventions, let alone established case law. not to mention;not to disturbto be dominated byto realizeto be given withto be subject toto fire somebody;to put something aside;to stop something 电脑用户和电脑专业人员面临的道德问题有很多，其中包括：

·盗版软件真的是偷盗行为吗？软件开发者应该拥有哪种知识产权？·所谓的\不侵害他人\的电脑犯罪（如袭击银行电脑系统），是否有点比侵害他人的犯罪更能让人接受？电脑专业人员是否该因他们在系统中设立的电脑安全措施不严格而被起诉？·黑客入侵只是一个无伤大雅的玩笑还是一种等同于擅闯、伪造和(或)偷盗的罪行？抑或黑客是我们公民自由的护卫者？

·制造病毒是否该被认为是故意破坏而加以惩罚？ ·秘密储存在电脑中的个人信息是否构成让人难以忍受的侵犯隐私？个人和雇员有权受到多少隐私保护？·谁对电脑故障或电脑程序中的错误负责？该让电脑公司对软件实行担保吗？ ·追求\智能\这样一个目标是否现实？是否正确？我们是否该把我们的生活托付给所谓的人工智能\专家\系统？

·如果工作环境全部电脑化会让劳动力技能下降和(或)更加失去个性、更加疲乏和烦闷时，我们是否还该如此呢？

·电脑专业人员在向公众销售系统或展示电脑时，可以就电脑的能力说谎吗？电脑公司\锁定\客户使用他们的产品，是道德行为吗？

·电脑专业人员该受行为准则的限制吗？如果是的话，又是些什么准则呢？6. The ethical questions faced by computer users and computer professionals are numerous, but they include the following:

# Is copying software really a form of stealing? What sort of intellectual property rights should software developers have?

# Are so-called \acceptable than crimes with human victims? Should computer professionals be sued for lax computer security in the systems they build?

# Is hacking merely a bit of harmless fun, or is it a crime equivalent to burglary, forgery, and/or theft? Or are hackers guardians of our civil liberties?

# Should the creation of viruses be considered deliberate sabotage and be punished accordingly? # Does information on individuals which has been clandestinely stored in a computer constitute an intolerable invasion of privacy? How much protection are individuals and employees entitled to? # Who is responsible for computer malfunctions or errors in computer programs? Should computer companies be made to provide a warranty on software?

# Is \artificially intelligent \

# Should we allow the workplace to be computerized if it de-skills the work force and/or increases depersonalization, fatigue, and boredom?

# Is it acceptable for computer professionals to make false claims about the capabilities of

computers when selling systems or representing computers to the general public? Is it ethical for computer companies to \

# Should, indeed, computer professionals be bound by codes of conduct, and if so, what should it include?

为电脑行业制定道德规范存在着一个问题，那就是它没有医学业或法律业那样的职业地位。正如瑞森拉理工学院的德伯拉·约翰逊在她有关这个问题的各篇文章中说，电脑专业人员更像工程师，在大部分时间他们像雇员一样工作，无权单独行事。他们有专业知识，却通常拥有非常有限的自主权。他们常团队而不是单独运作，只从事大项目中的几个小部分。他们常常远离所做工作产生的效果和影响，也没有一个联合的有制度的行业组织。关于他们对老板、客户、同行人士以及广大社会的责任，通常会引起纷争。7. One problem in developing ethical guidelines for the computer profession is that it does not have the status of professions like medicine or the law. As Deborah Johnson of Rensselaer Polytechnic Institute has argued in her various writings on the subject, computer professional are rather like engineers. Mostly they work as employees rather than in their own right. While they have esoteric knowledge, they typically have quite limited autonomy. They often work in teams rather than alone and on small segments of large projects. They are usually distant from the effects of their work, and they do not have a single unifying and regulating professional organization. Conflicts can occur among their obligations to their employer, their client, their co-professionals, and to the wider society.

尽管电脑专业人员的社会地位较低，但使用电脑储存重要的金融、市场、人事、健康、研究和军事信息，却让那些专业人员--从低微的操作人员到系统开发总管--手中拥有了新型的权力。这种权力不是被刻意寻求的，但电脑专业人员却发现自己拥有了掌握老板、客户、同行人士和大众的权力。这种权力很容易被那些毫无顾忌或易受诱惑的人滥用。8. Yet despite the lower social status of computer professionals, the use of computers for storing vital financial, marketing, personnel, health, research, and military information puts new forms of power in the hands of those professionals, from the humble operator to the chief systems developer. This power is not specifically sought, but nevertheless computer professionals do find themselves in positions of power over employers, clients, co-professionals, and the general public - and it is power that can be easily abused by those without scruples or those who easily fall victim to temptation.

老板会被心怀不满的员工要挟，这些员工能改变口令或在软件中插入\定时炸弹\或\逻辑炸弹\，它们会在某个给定的时间让整个系统处于瘫痪状态。比如，据新闻报导，明尼阿波利斯一家公司的一位程序员被指控勒索，他曾威胁说，除非公司在他找到另一份工作前每星期付给他350美元，否则他将要引爆公司电脑系统的\定时炸弹\。一位爱争论的华盛顿特区的政府财政分析员更改了财政部办公室电脑的口令，还拒绝告诉他的上司，因为他不同意他们

的政策。加拿大安大略省一家公司的雇员在公司电脑里植入一个\逻辑炸弹\，以使整个系统在某个时间被全部抹掉，因为他对他的加薪被延误不满（分别摘自1985年5月23日《明尼阿波利斯星论坛报》；1986年2月9日《华盛顿邮报》；1987年11月3日《多伦多全球邮报》）。9. Employers can be held to ransom by disgruntled employees who have the ability to change passwords or insert software \a given date. For example, according to press reports, a programmer with Minneapolis company was charged with extortion after threatening to trigger a \

system unless he received $350 per week until he found another job; a controversial Washington, D.C. government financial analyst changed the password to the Treasurer's office computer and refused to tell his superiors because he disagreed with their policies; and an employee of an Ontario, Canada, company planted a \the entire system on a certain date - he was unhappy about a delayed salary increase (Minneapolis

star Tribune, 23 May 1985; Washington Post, 9 February 1986; Toronto Globe Mail, 3 November 1987, respectively).

客户完全受控于系统设计师，只有系统设计师知道系统是如何运作的；也受控于那些顾问，其实顾问提供的服务并不是完全有必要的；还受控于那些几乎是自主定价的垄断电脑供应商。总的来说，社会易受电脑专业人员的行为影响，因为大部分公众都不明白专业人员管辖的项目的危险性或潜在的东西。信息是金钱，也是力量，信息技术革命让电脑专业人员处于极大的诱惑中：是否滥用这种能接近机密性宝贵信息的权力是这个新行业人士所面临的最重要的道德困惑之一。10. Clients are at the mercy of systems designers who alone know how a system works, consultants whose services may not strictly be necessary, and monopoly computer

suppliers who can virtually write their own bills. Society as a whole is vulnerable to the actions of computer professionals because most in the general public do not understand the dangers or implications of projects under the professionals' command. Because information is both money and power, the revolution in information technology has placed computer professionals under severe temptation: whether or not to abuse this power of access to confidential valuable

information is one of the most important ethical dilemmas facing members of the new profession. 电脑业教育家也有特别的责任去确保未来一代的电脑专业人员了解电脑引起的社会问题，尤其是他们将来作为电脑专业人员每天会面临的道德冲突。未来的毕业生也会在某种程度上被认为是\专家\或这个行业的代言人，向更广阔的世界诠释电脑。总的来说，他们将是和各种组织、工场和社会有密切联系的系统的缔造者。11. Computing educators also have a special responsibility to ensure that future generations of computer professionals are aware of the social problems caused by computers and especially aware of the ethical conflicts they will face every day in their future roles as computer professionals. Tomorrow's graduates will also to some extent be considered \world, and they will be creators of systems that will have major implications for organizations, the workplace, and society in general.

电脑业教育家也该培养有口才的信息技术专家，即富有交流技能、\与人交流的技能\和重视信息技术的社会道德关系的技术专家。他们必须让人们有准备地面对这个混乱的现实世界，而不是图像显示终端荧屏中洁净、虚构的世界，因此，他们有责任推动这些问题的讨论，并让我们知道所面临的选择。12. Computing educators should also be producing articulate

information technologists - technologists endowed with communication skills, \an appreciation of the social and ethical implications of information technology. They must

prepare people for the messy real world, not the tidy, imaginary one inside a VDT screen. They, therefore, have a duty to stimulate discussion about these issues and to generate awareness of the choices available to us.

除了人为滥用造成的问题之外，社会也开始更容易受到电脑故障的影响。有故障的硬件和软件远比许多人（特别是电脑行业人士）让我们相信的要普遍得多。总的来说，社会过分地相信这些所谓不会出错的机器。实际上，电脑不仅不可靠，还不安全，他们常完全失控。是否老实承认这些不足之处，成了电脑专业人员和电脑行业的另一个道德困惑。13. In addition to the problems caused by human misuse, society is also becoming more vulnerable to computer malfunctions. Malfunctioning hardware and software are much more common than many

(especially those in the computer industry) would have us believe. Society as a whole tends to put too much faith in these supposedly infallible machines. In fact, computers are not only unreliable, they also tend to be insecure, and they often become completely unmanageable. Whether to admit honestly these failings becomes another ethical dilemma for computer professionals and the

computer industry.

电脑的不可靠性Computers Are Unreliable 电脑几乎渗入我们生活的各个方面，包括许多先前技术从未涉足过的领域。但不同于其他渗透性技术如电力、电视和汽车的是，总的来说电脑行为更不可靠，更不可预测。这是因为他们是处于分离状态的数字电子装置，容易引起全面的灾难性崩溃。电脑系统一旦发生故障，就会全面瘫痪，它不像模拟或电子机械装置那样，只会发生局部故障，剩下的部分仍可使用。14. Computers are permeating almost every aspect of our lives, including many areas previously untouched by technology. But unlike such other pervasive technologies as electricity, television and the motor car, computers are on the whole less reliable and less predictable in their behavior. This is because they are discrete state digital electronic devices that are prone to total and catastrophic failure. Computer systems, when they are \analog or electromechanical devices, which may be only partially down and are thus partially usable.

电脑的不安全性Computers Are Insecure

电脑能够储存、检索和传送大量的信息，其速度之快是前所未有的。这固然很好，但这却严重关系到资料的安全性和个人隐私，因为电脑本质上是不安全的。最近美国、德国、英国的黑客和数据窃贼活动已表明即使是闯入最复杂的金融和军事系统也还是易如反掌。新兴起的高科技罪犯布下的骗局正日益增多，这些骗局包括做手脚预定机票到重编移动电话中的芯片程序等。15. Computers enable enormous quantities of information to be stored, retrieved, and transmitted at great speed on a scale not possible before. This is all very well, but it has serious implications for data security and personal privacy because computers are inherently insecure. The recent activities of hackers and data thieves in the United States, Germany, and Britain have shown how all-too-easy it still is to break into even the most-sophisticated financial and military systems. The list of scams perpetrated by the new breed of hi-tech criminals, ranging from fraud in airline-ticket reservations to the reprogramming of the chips inside mobile phones, is growing daily.

电脑的失控性Computers Are Unmanageable

电脑系统常常是复杂得令人难以置信。实际上，其复杂性就连它们的创造者也不明白（尽管很少有人愿意承认这一点）。这常常使它们完全失控。这种失控的复杂性会造成大量的故障或惊人的预算\失控\。比如杰弗利·罗士费德在《商业周刊》（1988年11月7日和1989年

4 月3日）中报导说，1988年美国银行在花了5年时间和6千万美元试图让一个价值2千万美元的电脑系统运转起来后，不得不放弃。全美保险公司眼睁睁地看着其新系统的费用从8百万美元一直涨到差不多1亿美元，预期的完工期从1987年一直推迟到1993年。而且，这个问题似乎越来越严重。1988年美国仲裁协会受理了190个电脑纠纷，其大多数都和有缺陷的系统有关。要求赔偿的总款目从1984年的仅仅3100万美元涨到2亿美元（见1988年2月7日和1988年6月29日《洛杉机时报》）。16. Computer systems are often incredibly complex - so complex, in fact, that they are not always understood even by their creators (although few are willing to admit it). This often makes them completely unmanageable. Unmanageable complexity can result in massive foul-ups or spectacular budget \Week (7 November 1988 and 3 April 1989) reports that Bank of America in 1988 had to abandon a $20-million computer system after spending five years and a further $60 million trying to make it work. Allstate Insurance saw the cost of its new system rise from $8 million to a staggering $100 million and estimated completion was delayed from 1987 to 1993. Moreover, the problem

seems to be getting worse; in 1988 the American Arbitration Association took on 190 computer disputes, most of which involved defective systems. The claims totaled $200 million--up from only $31 million in 1984 (See The Los Angeles Time 7 February 1988 and 29 June 1988).

复杂性也会造成灾难：没有哪部电脑是100％可以得到保障的，因为预料到所有的重要用途实际上是不可能的，如拯救生命，驾驶飞机，管理核电站，进行大笔资金转账，还有控制导弹系统--有时会造成悲剧。例如，1982年到1987年，美国空军先进的黑鹰直升机的五次失事中，大约22位空军士兵死于非命，之后，失事原因追溯到电脑控制的\电控飞行\系统。至少有两人死于遭受过量的电脑控制的Therac－25 X光射线机发出的辐射，其他致命的电脑故障的例子还有很多（汤姆·富勒斯特和派瑞·莫里森：《电脑道德：电脑警世故事和道德困惑》，MIT出版社，剑桥，马撒诸赛州，1990，68－87）。17. Complexity can also result in disaster: no computer is 100 percent guaranteed because it is virtually impossible to anticipate all sorts of critical applications, such as saving lives, flying air craft, running nuclear power stations, transferring vast sums of money, and controlling missile systems - sometimes with tragic

consequences. For example, between 1982 and 1987, some twenty-two servicemen died in five separate crashes of the United States Air Force's sophisticated Blackhawk helicopter before the problem was traced to its computer-based \receiving overdoses of radiation emitted by the computerized Therac 25 X-ray machines, and there are many other examples of fatal computer-based foul-ups (Tom Forester and Perry

Morrison, Computer Ethics: Cautionary Tales and Ethical Dilemmas in computing, MIT Press, Cambridge, Massachusetts, 1990, pages 68-87).

通常在有些领域电脑故障并不非常危及生命，这些领域包括电话开账，电话交换软件，银行结单，银行柜员机，电子资金转让系统，汽车执照资料库等。尽管电脑常在这些场合备受\谴责\，然而在大多数情况下，故障的最终原因实际上是人为失误。18. Popular areas for less life-threatening computer malfunctions include telephone billing and telephone switching software, bank statements and bank-teller machines, electronic funds-transfer systems, and motor-vehicle license data bases. Although computers have often taken the %ultimate cause of failure in most cases is, in fact, human error.

对社会来说，每项新技术都会产生新问题--也有新利益--电脑也不例外。但数字化电脑已使

社会特别易受硬件和软件故障的影响。有时工业机器人会发狂，而心脏起搏器和自动车库门开启器会被销售终端机、个人电脑和电视游戏释放出的电磁射线或电子烟雾损坏。自动柜员机、汽油站的加油泵、快餐店终端机会因无法预见的软件错误而崩溃。

19. Every new technology creates new problems - as well as new benefits - for society, and

computers are no exception. But digital computers have rendered society especially vulnerable to hard ware and software malfunctions. Sometimes industrial robots go berserk, while heart

pacemakers and automatic garage door openers are rendered useless by electromagnetic radiation or \Automated teller machines (ATMs), pumps at gas stations, and fast-food outlet terminals are closed down because of unforeseen software snafus.

这所有停工期的费用是巨大的，例如，据报道，英国商业每年约遭受30起大灾难，损失达几百万英镑。这些是由机器或人为的失误引起的，还不包括以骗局和破坏形式进行的人为滥用引起的(1986年11月10日《卫报》)。单英国国内制作的软件，其故障引起的费用，保守估计大约每年9亿美元（1988年6月13日《电子工程时报》）。1989年，英国电脑协会委员会报道说，现在许多软件都太复杂，以致现有的安全估计技能还不充分，因此，人们的安全也得不

到保障（1989年2月21日《澳大利亚报》)。20. The cost of all this downtime is huge. For example, it has been reported that British businesses suffer around thirty major mishaps a year, involving losses running into millions of pounds. These are caused by machine or human error and do not include human misuse in the form of fraud and sabotage (The Guardian, 10 November 1986). The cost of failures in domestically produced software in the United Kingdom alone is conservatively estimated at $900 million per year (Electronics Engineering Times, 13 June 1988). In 1989, a British Computer Society committee reported that much software was now so complex that current skills in safety assessment were inadequate and that therefore the safety of people could not be guaranteed (The Australian, 21 February 1989).

电脑系统也易遭受火灾、水灾、地震、断电，以及外来黑客和内部雇员破坏的影响。例如，1986年在芝加哥，《大英百科全书》编辑部一位心怀不满的雇员因被辞退而恼怒万分。他敲键进入百科全书的资料库，对其内容进行了一些更改，而这些资料原是这部有名的著作的新版内容--例如，他在引言中把耶稣基督和安拉互换一下，又把公司高级职员的名字插到奇怪的地方。正如一位高级职员这样评价：\在电脑时代，我们所拥有的恶梦就在于此。\（1986年9月5日《圣何塞导信新闻周刊》）。21. Computer systems are also vulnerable to fires, floods, earthquakes, and power outages, as well as attacks from outside hackers and sabotage from inside employees. For example, in Chicago in 1986, a disgruntled employee at Encyclopedia Britannica, angry at having been laid off, merely tapped into the encyclopedia's data base and made a few alterations to the text being prepared for a new edition of the renowned work - like interchanging Jesus Christ and Allah in references and inserting the names of company executives in odd places. As one executive commented, \about.\一年后，另一个破坏者关闭了整个全国证券协会的自动报价系统。这位破坏者是个爱冒险的怪人，他在康涅迪格州的特朗布尔，即全国证券交易商协会自动报价表的主控电脑所在地，造成了短路(1987年11月10日《纽约时报》)。同时，1986年，丹麦600名电脑人员的罢工使该国政府处于瘫痪达4个月之久，造成了执政党宣布提前举行大选。1987年，一位澳大利亚破坏者小心翼翼地切断了悉尼隧道中24条电缆，使3.5万个电话、传真、销售线路处于瘫痪，让40个郊区的几百个商店停业了48个小时（1987年11月23日《澳大利亚报》）。22. A year later, another saboteur shut down the entire National Association of Securities'

automated quotation system. The saboteur in question was an adventurous squirrel, which had caused a short circuit in Trumbull, Connecticut, where NASDAQ's main computer is situated (New York Times, 10 December 1987). Meanwhile, over in Denmark, a strike by 600 computer personnel paralyzed that country's government for four months in 1986, causing the ruling party to call an early general election. In 1987, an Australian saboteur carefully severed 24 cables in a Sydney tunnel and knocked out 35,000 telephone, fax, and point-of-sale lines, putting hundreds of businesses in 40 suburbs out of action for up to 48 hours (The Australian, 23 November 1987). 电脑影响了我们的日常行为，造成了一系列新的社会问题，给我们大家带来了道德困惑。同时，总的来说，社会变得越来越易受技术故障的影响，因为电脑常不可靠，不可预测，不安全和无法控制。想到我们的学校和学院正帮助学生更加意识到这一点，而不是不加批判地、一头冲进模糊的、欠考虑的高科技未来，还是令人感到欣慰的。

23. Computers have affected our everyday behavior and have created a new range of social issues that pose ethical dilemmas for all of us. At the same time, society as a whole has become more vulnerable to technological failure because computers are often unreliable, unpredictable, insecure, and unmanageable. It would be nice to think that our schools and colleges are helping make

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