Financial regulators in Britain have imposed a rather unusual rule on the bosses of big banks. Starting next year, any guaranteed bonus of top executives could be delayed 10 years if their banks are under investigation for wrongdoing. The main purpose of this “clawback” rule is to hold bankers accountable for harmful risk-taking and to restore public trust in financial institutions. Yet officials also hope for a much larger benefit: more long-term decision-making not only by banks but by all corporations, to build a stronger economy for future generations.

　　“Short-termism” or the desire for quick profits, has worsened in publicly traded companies, says the Bank of England’s top economist, Andrew Haldane. He quotes a giant of classical economics, Alfred Marshall, in describing this financial impatience as acting like “children who pick the plums out of their pudding to eat them at once” rather than putting them aside to be eaten last.

　　The average time for holding a stock in both the United States and Britain, he notes, has dropped from seven years to seven months in recent decades. Transient investors, who demand high quarterly profits from companies, can hinder a firm’s efforts to invest in long-term research or to build up customer loyalty. This has been dubbed “quarterly capitalism”.

　　In addition, new digital technologies have allowed more rapid trading of equities, quicker use of information, and thus shorter attention spans in financial markets. “There seems to be a predominance of short-term thinking at the expense of long-term investing,” said Commissioner Daniel Gallagher of the US Securities and Exchange Commission in a speech this week.

　　In the US, the Sarbanes-Oxley Act of 2002 has pushed most public companies to defer performance bonuses for senior executives by about a year, slightly helping reduce “short-termism”. In its latest survey of CEO pay, The Wall Street Journal finds that “a substantial part” of executive pay is now tied to performance.

　　Much more could be done to encourage “long-termism”, such as changes in the tax code and quicker disclosure of stock acquisitions. In France, shareholders who hold onto a company investment for at least two years can sometimes earn more voting rights in a company.

    Within companies, the right compensation design can provide incentives for executives to think beyond their own time at the company and on behalf of all stakeholders. Britain’s new rule is a reminder to bankers that society has an interest in their performance, not just for the short term but for the long term.

答案精析：根据题干中的Paragraph 1和one motive可定位至文章第一段第三句。由定位句可知，这个规定的主要目的（purpose）是让银行家为不良风险负责（to hold bankers accountable for harmful risk-taking）以及恢复公众对金融机构的信任。由此可推断出，实施新规定的动机是提高银行家的责任感。题干中的motive对应原文的purpose，hold sb. accountable for表示“让某人对……负责”，因此选择A项。

错项排除：第一段中虽然提及to build a stronger economy for future generations，但并未说明实施新规定的动机是帮助公司获利，因此排除B项。文章并未提及建立新的金融监管体系，因此排除C项。根据文章第一段中any guaranteed bonus of top executives could be delayed 10 years if their banks are under investigation for wrongdoing可知，高管的红利可能因此受到影响，D项与此相悖，因此排除。