There is no doubt that this cartoon vividly depicts a negative but rampant scenario in modern society： commercial bribery. Frightened by the sharp punishment sword， the man， carrying a large pile of money used as bribery①，is trying his best to escape. What is conveyed by the drawing is both realistic and thought-provoking.
The implication of the given picture can be elaborated in terms of the decline of work-moral values and the view on money. For one thing， commercial bribery has a very damaging and destructive② effect on the whole society. Firstly， moral deficiencies as well as the humanity weakness revealed in the action of bribery③ may stain and pollute the atmosphere of professional ethics and cause others to copy. Secondly， fair competition may be threatened because bribery puts honest businessmen at a disadvantaged position. For another， the bad behavior of commercial bribery is largely driven by “profit”， showing that those people who are involved in bribery do not have a right view on money. It is true that money is indispensable④， but， there is no denying that money should be obtained and spent in a reasonable， wise and legitimate way.
To eliminate the immoral behavior of bribery thoroughly⑤， drastic actions should be taken and severe punishment measures should be adopted. Besides， a positive mental guidance on the right attitude to money should be popularized among the public. Only in this way can we have a fair and sound social environment.
① money used as bribery： 过去分词作定语=定语从句。
第一步：写成定语从句：money which is used as bribery；
第二步：省略引导词“which”和be动词“is”变成money used as bribery.
② damaging and destructive： 近义词叠用，押韵：头韵
③ revealed in the action of bribery： 过去分词作定语，修饰前面的moral deficiencies as well as the humanity weakness，写法参考本文点评第① 条。
④ It is true that money is indispensable： It作形式主语，真正的主语是that从句。
⑤ To eliminate the immoral behavior of…： 为了……。作目的状语。