But it is instructive to recall that many of those now-universally-admired rules were fiercely resisted when first proposed. The options backdating scandal that recently caught Apple’s chairman, Steve Jobs, is a microcosm of innovation, prosecution, and reform; now that a rule has been written to prohibit backdating, this particular scam will not happen again.
但是人们应该记住，当许多这些如今已经普遍受到推崇的规则最初提出来的时候遭到激烈的反对。苹果公司董事长乔布斯倒签股票期权丑闻代表了创新、追查以及改革的微观生态。现在制定规则禁止倒签，这一特定的骗术就不会重演了。因此，会计规则接近完美。