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Should Whistleblowers be Encouraged？ 应该鼓励举报人吗？
偶尔，公司内部会出现一些违法行为，针对这些现象，作为员工，是否有必要向相关部门报告可疑行为？，答案为“否”，原因如下：
Occasionally， Some illegal actions can exist in companies ,To these phenomena, as employees, Is it necessary to report suspicious behaviors to the relevant departments ?.The answer is “no”, the reasons are as follows :
首先，这种行为不符合职业道德和商业行为。很多读者可能会质疑。然而，《2013年职业会计师职业道德守则》手册指出，“例如，职业会计师可能遇到了欺诈，报告可能违反了职业会计师的保密责任。”换句话说，如果会计师发现企业的欺诈行为，他的举报是违反专业会计师的保密义务。这是基于保密法，因为公司和员工有共同的利益，以避免告密者从报告中获得不公平的利益。例如，当会计师发现公司的账目有一些问题，他们不会立即向上级报告，而且，会计师可能会利用这个漏洞抛售股票，然后向国税局报告。因此，投资者遭受损失，投机者获得巨大利益。
Firstly, this behavior does not meet professional ethics and business conduct. Many readers probably question it. However, 2013 Handbook of the Code of Ethics for Professional Accountants says, “For example, a professional accountant may have encountered a fraud, the reporting could breach the professional accountant’s responsibility to respect confidentially.” In other words, if an accountant finds fraud behavior of enterprises, his whistleblowing is in breach of the duty of confidentiality of professional accountants. The reason for this is based on the secrecy law，because the company and employees have common interests in order to avoid the whistleblowers gaining unfair interests from the report. For example，when accountants finds the accounts of the company have some problems and they do not report those to their superiors immediately ,moreover，accountants might use this vulnerability to dump stocks, then report to THE IRS. Thus，investors suffer losses, and speculators reap tremendous benefits.
其次，调查人员可以尝试与他们的领导进行对话，以解决问题。高管可能不知道他们在做违法的事情，因此直接报告他们可能会导致公司亏损；更糟糕的是，这可能会破坏公司。在不同程度上，一个公司，特别是一个大公司，在经营过程中难免会犯错误。由于组织和人为因素的复杂性，大多数违规行为都不是故意的。例如，2009年，DAS汽车公司的一位工程师发现他们的汽车变速器存在一个潜在的安全问题，这可能导致换档失败。他向主管报告了这个问题，然后在2010年，大众召回了两万多辆汽车。如果工程师直接向公众透露了这个错误，也许公司的声誉会被破坏，股票就会下跌。因此，公司内部的一些冲突可以得到解决，从而使成本最小化。然而，另一家汽车公司通用汽车也遇到了这个问题。他们的产品也有传输缺陷，一些员工已经发现了这些问题并向他们的主管汇报。但是，如果监察员对这个问题的行为不端，就会造成许多事故。最后，一个勇敢的员工，被命名为凯利苏维动词时态通用汽车向法院。然后，通用汽车不得不召回数百万辆汽车。
Secondly, the detectors can try to have a conversation with their leaders to solve problems., Executives may not be aware that they are doing something that is against the law, so reporting them directly may cause the company to lose money；even worse， it may destroy the firm. To varying degrees , it is inevitably for a company，especially a large one，to make mistakes during its operating time. Due to the complex organization and human factors，most violations are not deliberate. For instance，in 2009，an engineer in Das Auto found their cars’ transmission had a hidden safety problem which might cause shift failure. He reported this problem to the supervisor， then in 2010， Volkswagen recalled more than 20,000 automobiles. If the engineer had revealed the mistake to the public directly, perhaps the company's reputation would have been ruined , the stock would have fallen. Some conflicts can be resolved within the company, as a result, and it can minimize the cost. However，another car company which is General MotoRs also met this problem. Their products also had transmission defects, and some employees had already found those problems and reported to their executives. But if the supervisors had misconducted this problem, it would have caused many accidents. Finally, a brave employee who is named Kelley sueVERB TENSE GM to court. Then, GM had to recall millions of automobiles.
Thirdly. reporting may seriously hurt the whistleblowers.
, whistleblowing always lets employees get into trouble. According to an American survey，some experts did research in Maryland ，and they interviewed nearly 100 whistle blowers. The answer is that more than 50% of whistle blowers felt regret. What is more，a worker who had been working in a nuclear power plant said: ''This has turned out to be the most frightening thing I have ever done. But it has also been the most satisfying. I think I did the right thing, and I have caused some changes to be made in the plant.'' Therefore, when prosecutors expose the illegal activities，they may face danger. In many ways, they may experience some form of revenge, including being passed over for rise ,being reassigned ,or getting demoted. This is unfortunate for the whistleblowers .The strength of an individual is insignificant when they fight against a huge organization. Not only would they suffer huge pressure, but also their families would face threats. YOU NEED TO CITE ALL OF THIS INFO FROM SOURCES.
To conclude，whistleblowing is not always a right choice because the informers may be morally reprehensible and they may also be under threat. However， for the sake of conscience and responsibility, sometimes employees have to become whistle blowers. As the 2013 Handbook of the Code of Ethics for Professional Accountants suggestS，the best advice for them to try to resolve the contradictions is to solve them within the company first. If all the possible means have been tried, they should sever every relevant relationship, then they can report these circumstances with their real names to the department concerned. (这里需要过渡)TRANSITION NEEDED HERE Based on THE Whistle Blowers Protection Act, 2011，“ Public employees cannot be discharged, threatened or discriminated against for reporting a violation or suspected violation of a state or federal law to the Office of the Auditor of Accounts, unless the employee knew the report to be false. Aggrieved employees can bring a civil suit for damages within 90 days of the alleged discrimination.”The whistleblowers should know the laws which can protect them，then use legal means to defend justice.
References YOUR SOURCES MUST BE IN ALPHABETICAL ORDER, ZHENG.
Farnsworth, C. (1987). DON’T USE ALL CAPS. SURVEY OF WHISTLE BLOWERS FINDS RETALIATION BUT FEW REGRETS.
Hardigree，M.（2014）.Bloomberg Businessweek: GM Punished Those Who Spoke For Safety.
International Federation of Accountants.（2013）. 2013 Handbook of the Code of Ethics for Professional Accountants.
National Conference of State Legislatures. (2010). The Whistleblower Laws.
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