id	sid	eid	entity	type
fbem-30533	1	1	2766-824x	QUANTITY
fbem-30533	2	1	19	CARDINAL
fbem-30533	2	2	1	CARDINAL
fbem-30533	2	3	2025	CARDINAL
fbem-30533	2	4	146	CARDINAL
fbem-30533	2	5	digital	ORG
fbem-30533	2	6	xing gao 1	PERSON
fbem-30533	2	7	chen 2 1	PERSON
fbem-30533	2	8	sichuan university of science	ORG
fbem-30533	2	9	yibin	GPE
fbem-30533	2	10	china 2 sichuan university of science	ORG
fbem-30533	2	11	sichuan zigong 643000	PERSON
fbem-30533	3	1	china	GPE
fbem-30533	5	1	373	CARDINAL
fbem-30533	5	2	2013	DATE
fbem-30533	5	3	2023	CARDINAL
fbem-30533	5	4	the past decade	DATE
fbem-30533	5	5	four	CARDINAL
fbem-30533	6	1	china	GPE
fbem-30533	8	1	1	CARDINAL
fbem-30533	9	1	two	CARDINAL
fbem-30533	10	1	xiao xu	PERSON
fbem-30533	10	2	2020	DATE
fbem-30533	11	1	20th	ORDINAL
fbem-30533	11	2	annual	DATE
fbem-30533	11	3	2021	CARDINAL
fbem-30533	12	1	hu	PERSON
fbem-30533	12	2	2021	CARDINAL
fbem-30533	15	1	chen xiaohong	PERSON
fbem-30533	15	2	2022	CARDINAL
fbem-30533	16	1	may 11, 2020	DATE
fbem-30533	16	2	the communist party of china	ORG
fbem-30533	17	1	li xiaohua	PERSON
fbem-30533	17	2	2020	DATE
fbem-30533	19	1	373	CARDINAL
fbem-30533	19	2	2013	DATE
fbem-30533	19	3	2023	CARDINAL
fbem-30533	20	1	2	CARDINAL
fbem-30533	21	1	four	CARDINAL
fbem-30533	21	2	first	ORDINAL
fbem-30533	22	1	2013	DATE
fbem-30533	22	2	2023	CARDINAL
fbem-30533	22	3	507	CARDINAL
fbem-30533	23	1	second	ORDINAL
fbem-30533	23	2	no publication year	DATE
fbem-30533	24	1	373	CARDINAL
fbem-30533	25	1	147 third	CARDINAL
fbem-30533	25	2	373	CARDINAL
fbem-30533	25	3	the past decade	DATE
fbem-30533	27	1	fourth	ORDINAL
fbem-30533	27	2	liu yang	PERSON
fbem-30533	27	3	2020	DATE
fbem-30533	27	4	chen xiaohong	PERSON
fbem-30533	27	5	2022	CARDINAL
fbem-30533	27	6	the past decade	DATE
fbem-30533	28	1	3	CARDINAL
fbem-30533	28	2	373	CARDINAL
fbem-30533	29	1	3.1	CARDINAL
fbem-30533	29	2	1	CARDINAL
fbem-30533	29	3	1	CARDINAL
fbem-30533	29	4	the past decade	DATE
fbem-30533	30	1	2013	DATE
fbem-30533	30	2	2016	DATE
fbem-30533	30	3	2017 to 2020	DATE
fbem-30533	31	1	2020	DATE
fbem-30533	31	2	2022	CARDINAL
fbem-30533	31	3	2023	CARDINAL
fbem-30533	33	1	the ministry of finance	ORG
fbem-30533	33	2	the organic integration of business and financial activities	ORG
fbem-30533	33	3	the ministry of finance	ORG
fbem-30533	33	4	2014	DATE
fbem-30533	33	5	2016	CARDINAL
fbem-30533	34	1	2019	DATE
fbem-30533	35	1	2020	DATE
fbem-30533	35	2	covid-19	PRODUCT
fbem-30533	36	1	2023	CARDINAL
fbem-30533	37	1	3.2	CARDINAL
fbem-30533	37	2	2	CARDINAL
fbem-30533	37	3	3	CARDINAL
fbem-30533	38	1	nine	CARDINAL
fbem-30533	39	1	recent years	DATE
fbem-30533	39	2	china	GPE
fbem-30533	41	1	digital technology	ORG
fbem-30533	41	2	blockchain technology	ORG
fbem-30533	43	1	2	CARDINAL
fbem-30533	44	1	3	CARDINAL
fbem-30533	44	2	3.3	CARDINAL
fbem-30533	45	1	373	CARDINAL
fbem-30533	46	1	2016	CARDINAL
fbem-30533	46	2	2029	CARDINAL
fbem-30533	46	3	internet+	GPE
fbem-30533	46	4	blockchain	GPE
fbem-30533	46	5	2	CARDINAL
fbem-30533	46	6	2	CARDINAL
fbem-30533	46	7	2	CARDINAL
fbem-30533	46	8	2 3 yearly	TIME
fbem-30533	46	9	148	CARDINAL
fbem-30533	46	10	2020	DATE
fbem-30533	46	11	2023	CARDINAL
fbem-30533	47	1	4	CARDINAL
fbem-30533	47	2	three	CARDINAL
fbem-30533	47	3	2013-2015	DATE
fbem-30533	47	4	20162020	DATE
fbem-30533	47	5	2021-2023	CARDINAL
fbem-30533	47	6	2023	CARDINAL
fbem-30533	48	1	october 2014	DATE
fbem-30533	48	2	the ministry of finance	ORG
fbem-30533	49	1	li xiaohua	PERSON
fbem-30533	49	2	2019	DATE
fbem-30533	50	1	2016	CARDINAL
fbem-30533	51	1	2016	CARDINAL
fbem-30533	51	2	2020	DATE
fbem-30533	52	1	2020	DATE
fbem-30533	53	1	xu yude	PERSON
fbem-30533	53	2	2022	CARDINAL
fbem-30533	55	1	today	DATE
fbem-30533	57	1	5	CARDINAL
fbem-30533	57	2	4	CARDINAL
fbem-30533	60	1	four	CARDINAL
fbem-30533	60	2	4.1	CARDINAL
fbem-30533	62	1	qin rongsheng	PERSON
fbem-30533	62	2	2023	CARDINAL
fbem-30533	63	1	the beginning of this century	DATE
fbem-30533	64	1	chinese	NORP
fbem-30533	64	2	149	CARDINAL
fbem-30533	64	3	china	GPE
fbem-30533	64	4	yang xiongsheng	PERSON
fbem-30533	64	5	2020	DATE
fbem-30533	66	1	china	GPE
fbem-30533	66	2	wang yaxing	PERSON
fbem-30533	66	3	2020	DATE
fbem-30533	68	1	4.2	CARDINAL
fbem-30533	70	1	zhang yifei	PERSON
fbem-30533	70	2	2019	DATE
fbem-30533	71	1	qiu yizheng	PERSON
fbem-30533	71	2	2021	DATE
fbem-30533	73	1	one	CARDINAL
fbem-30533	73	2	qin rongsheng	PERSON
fbem-30533	73	3	2023	CARDINAL
fbem-30533	75	1	two	CARDINAL
fbem-30533	75	2	cui yongmei	PERSON
fbem-30533	75	3	2023	CARDINAL
fbem-30533	76	1	4.3	CARDINAL
fbem-30533	77	1	ma ruiyang	PERSON
fbem-30533	77	2	2023	CARDINAL
fbem-30533	78	1	this era	DATE
fbem-30533	78	2	blockchain	PERSON
fbem-30533	79	1	tang dapeng	PERSON
fbem-30533	79	2	2020	DATE
fbem-30533	80	1	2018	DATE
fbem-30533	82	1	zhang yifei	PERSON
fbem-30533	82	2	2019	DATE
fbem-30533	83	1	4.4	CARDINAL
fbem-30533	84	1	the financial department	ORG
fbem-30533	84	2	the business department	ORG
fbem-30533	84	3	ding shenghong	PERSON
fbem-30533	84	4	2023	CARDINAL
fbem-30533	85	1	first	ORDINAL
fbem-30533	85	2	liu meiling	PERSON
fbem-30533	85	3	tong chengsheng	PERSON
fbem-30533	85	4	2020	DATE
fbem-30533	86	1	second	ORDINAL
fbem-30533	86	2	ma jian	PERSON
fbem-30533	86	3	2022	CARDINAL
fbem-30533	87	1	third	ORDINAL
fbem-30533	87	2	jiang yihan	PERSON
fbem-30533	87	3	2022	CARDINAL
fbem-30533	89	1	5	CARDINAL
fbem-30533	92	1	xu yude	PERSON
fbem-30533	92	2	2020	DATE
fbem-30533	93	1	two	CARDINAL
fbem-30533	94	1	5.1	CARDINAL
fbem-30533	97	1	150	CARDINAL
fbem-30533	99	1	recent years	DATE
fbem-30533	100	1	roughly five	CARDINAL
fbem-30533	100	2	first	ORDINAL
fbem-30533	100	3	two	CARDINAL
fbem-30533	101	1	xia yifei	PERSON
fbem-30533	101	2	2018	DATE
fbem-30533	102	1	second	ORDINAL
fbem-30533	102	2	wang bin,	PERSON
fbem-30533	102	3	2018	DATE
fbem-30533	103	1	third	ORDINAL
fbem-30533	103	2	xie zhihua	PERSON
fbem-30533	103	3	2020	DATE
fbem-30533	104	1	fourth	ORDINAL
fbem-30533	106	1	fifth	ORDINAL
fbem-30533	106	2	three	CARDINAL
fbem-30533	107	1	wang yaxing	PERSON
fbem-30533	107	2	2020	DATE
fbem-30533	109	1	xie zhihua	ORG
fbem-30533	109	2	2019	DATE
fbem-30533	110	1	wang bin,	PERSON
fbem-30533	110	2	2018	DATE
fbem-30533	113	1	xie zhihua	PERSON
fbem-30533	113	2	2020	DATE
fbem-30533	115	1	5.2	CARDINAL
fbem-30533	117	1	wang huacheng	PERSON
fbem-30533	117	2	2005	DATE
fbem-30533	118	1	michael porter	PERSON
fbem-30533	118	2	1997	DATE
fbem-30533	121	1	huang peng	PERSON
fbem-30533	121	2	2021	DATE
fbem-30533	122	1	shao qianting	PERSON
fbem-30533	122	2	2019	DATE
fbem-30533	123	1	sha xiujuan	PERSON
fbem-30533	123	2	2017	DATE
fbem-30533	124	1	four	CARDINAL
fbem-30533	124	2	first	ORDINAL
fbem-30533	126	1	qian jinlin	PERSON
fbem-30533	126	2	2023	CARDINAL
fbem-30533	127	1	second	ORDINAL
fbem-30533	127	2	li xiaohua	PERSON
fbem-30533	127	3	2020	DATE
fbem-30533	128	1	6	CARDINAL
fbem-30533	128	2	one	CARDINAL
fbem-30533	128	3	four	CARDINAL
fbem-30533	128	4	third	ORDINAL
fbem-30533	129	1	zhu xiumei	PERSON
fbem-30533	129	2	2023	CARDINAL
fbem-30533	129	3	fourth	ORDINAL
fbem-30533	129	4	ma feicheng	PERSON
fbem-30533	129	5	2023	CARDINAL
fbem-30533	130	1	151	CARDINAL
fbem-30533	133	1	6	CARDINAL
fbem-30533	134	1	82	CARDINAL
fbem-30533	134	2	5.3	CARDINAL
fbem-30533	135	1	first	ORDINAL
fbem-30533	135	2	becker	ORG
fbem-30533	135	3	2016	DATE
fbem-30533	139	1	four	CARDINAL
fbem-30533	140	1	four	CARDINAL
fbem-30533	141	1	first	ORDINAL
fbem-30533	142	1	one	CARDINAL
fbem-30533	145	1	blockchain technology	ORG
fbem-30533	145	2	zhu jianming	PERSON
fbem-30533	145	3	2019	DATE
fbem-30533	146	1	chi guohua	PERSON
fbem-30533	146	2	2015	DATE
fbem-30533	146	3	zheng yong	PERSON
fbem-30533	146	4	2023	CARDINAL
fbem-30533	147	1	hong	GPE
fbem-30533	147	2	2022	CARDINAL
fbem-30533	148	1	2018	DATE
fbem-30533	149	1	second	ORDINAL
fbem-30533	150	1	almost zero	CARDINAL
fbem-30533	151	1	jiang xue	PERSON
fbem-30533	151	2	2022	CARDINAL
fbem-30533	153	1	li licheng	PERSON
fbem-30533	153	2	2019	DATE
fbem-30533	154	1	chen xiaohong	PERSON
fbem-30533	154	2	2022	CARDINAL
fbem-30533	155	1	2013	DATE
fbem-30533	156	1	third	ORDINAL
fbem-30533	157	1	the next period	DATE
fbem-30533	158	1	qiao pengcheng	PERSON
fbem-30533	158	2	2019	DATE
fbem-30533	159	1	152	CARDINAL
fbem-30533	159	2	li wenyi	PERSON
fbem-30533	159	3	2016	DATE
fbem-30533	159	4	fu yuanlue	PERSON
fbem-30533	159	5	2019	DATE
fbem-30533	159	6	liu meiling	PERSON
fbem-30533	159	7	2020	DATE
fbem-30533	160	1	liu shangxi	PERSON
fbem-30533	160	2	2023	CARDINAL
fbem-30533	161	1	fourth	ORDINAL
fbem-30533	162	1	chen guoqing	PERSON
fbem-30533	162	2	2022	CARDINAL
fbem-30533	164	1	jiang yihan	PERSON
fbem-30533	164	2	2022	DATE
fbem-30533	164	3	ding shenghong	PERSON
fbem-30533	164	4	2023	CARDINAL
fbem-30533	167	1	wei dehong	PERSON
fbem-30533	167	2	xie zhihua	PERSON
fbem-30533	167	3	2022	CARDINAL
fbem-30533	168	1	li haijian	PERSON
fbem-30533	168	2	2021	DATE
fbem-30533	169	1	2009	DATE
fbem-30533	171	1	li	PERSON
fbem-30533	171	2	2008	DATE
fbem-30533	173	1	zhu wei	PERSON
fbem-30533	173	2	2016	DATE
fbem-30533	174	1	6	CARDINAL
fbem-30533	175	1	china	GPE
fbem-30533	177	1	6.1	CARDINAL
fbem-30533	178	1	2018	DATE
fbem-30533	180	1	ge yujie	ORG
fbem-30533	180	2	2020	DATE
fbem-30533	181	1	wang	ORG
fbem-30533	181	2	2012	DATE
fbem-30533	183	1	sha xiujuan	PERSON
fbem-30533	183	2	2017	DATE
fbem-30533	187	1	6.2	CARDINAL
fbem-30533	187	2	2020	DATE
fbem-30533	187	3	china	GPE
fbem-30533	188	1	zeng	PERSON
fbem-30533	188	2	2022	CARDINAL
fbem-30533	189	1	153	CARDINAL
fbem-30533	191	1	liu shangxi	PERSON
fbem-30533	191	2	2023	CARDINAL
fbem-30533	196	1	6.3	CARDINAL
fbem-30533	198	1	zhang junrui	PERSON
fbem-30533	198	2	2020	DATE
fbem-30533	202	1	wang weiqiu	ORG
fbem-30533	202	2	2017	DATE
fbem-30533	218	1	li hui	PERSON
fbem-30533	218	2	2020	DATE
fbem-30533	221	1	6.4	CARDINAL
fbem-30533	223	1	xie zhihua	PERSON
fbem-30533	223	2	2020	DATE
fbem-30533	227	1	li gang	PERSON
fbem-30533	227	2	2018	DATE
fbem-30533	230	1	154	CARDINAL
fbem-30533	233	1	6.5	CARDINAL
fbem-30533	234	1	wu yao	PERSON
fbem-30533	234	2	2017	DATE
fbem-30533	237	1	xie zhihua	PERSON
fbem-30533	237	2	2020	DATE
fbem-30533	240	1	yang xuecheng	PERSON
fbem-30533	240	2	2016	DATE
fbem-30533	245	1	6.6	CARDINAL
fbem-30533	246	1	first	ORDINAL
fbem-30533	247	1	ma ruiyang	PERSON
fbem-30533	247	2	2023	CARDINAL
fbem-30533	249	1	second	ORDINAL
fbem-30533	249	2	dapeng	GPE
fbem-30533	249	3	2020	DATE
fbem-30533	250	1	wang aiguo	PERSON
fbem-30533	250	2	2021	CARDINAL
fbem-30533	252	1	third	ORDINAL
fbem-30533	253	1	wang xiaoxiang	PERSON
fbem-30533	253	2	2015	DATE
fbem-30533	253	3	zhang min	PERSON
fbem-30533	253	4	2022	CARDINAL
fbem-30533	254	1	zhou shouliang	PERSON
fbem-30533	254	2	2019	DATE
fbem-30533	255	1	7	CARDINAL
fbem-30533	255	2	373	CARDINAL
fbem-30533	255	3	between 2013	DATE
fbem-30533	255	4	2023	CARDINAL
fbem-30533	255	5	the past decade	DATE
fbem-30533	256	1	first	ORDINAL
fbem-30533	256	2	the past decade	DATE
fbem-30533	256	3	373	CARDINAL
fbem-30533	260	1	155	CARDINAL
fbem-30533	261	1	secondly	ORDINAL
fbem-30533	261	2	four	CARDINAL
fbem-30533	268	1	china	GPE
fbem-30533	268	2	the past decade	DATE
fbem-30533	270	1	china	GPE
fbem-30533	271	1	the past decade	DATE
fbem-30533	272	1	chinese	NORP
fbem-30533	274	1	1	CARDINAL
fbem-30533	274	2	chen xiaohong	PERSON
fbem-30533	274	3	li yangyang	PERSON
fbem-30533	274	4	song lijie	PERSON
fbem-30533	276	1	2022	CARDINAL
fbem-30533	276	2	208	CARDINAL
fbem-30533	277	1	2	CARDINAL
fbem-30533	277	2	chi guohua	PERSON
fbem-30533	277	3	zou wei	PERSON
fbem-30533	278	1	2015	DATE
fbem-30533	278	2	12	CARDINAL
fbem-30533	278	3	38-44+96	DATE
fbem-30533	279	1	3	CARDINAL
fbem-30533	279	2	cui yongmei	PERSON
fbem-30533	279	3	yang tingyu	PERSON
fbem-30533	279	4	ying wenchi	PERSON
fbem-30533	279	5	two	CARDINAL
fbem-30533	281	1	2023	CARDINAL
fbem-30533	281	2	07	DATE
fbem-30533	281	3	30	CARDINAL
fbem-30533	282	1	4	CARDINAL
fbem-30533	282	2	ding shenghong	PERSON
fbem-30533	282	3	zhou hongxia	PERSON
fbem-30533	284	1	2023	CARDINAL
fbem-30533	284	2	07	DATE
fbem-30533	284	3	42-54	DATE
fbem-30533	285	1	5	CARDINAL
fbem-30533	287	1	journal of liaoning university	ORG
fbem-30533	287	2	2019	DATE
fbem-30533	287	3	47(01	CARDINAL
fbem-30533	287	4	68	CARDINAL
fbem-30533	288	1	6	CARDINAL
fbem-30533	288	2	zhou fang	PERSON
fbem-30533	289	1	chinese	NORP
fbem-30533	291	1	2013(10):59	CARDINAL
fbem-30533	295	1	2013	DATE
fbem-30533	295	2	04	CARDINAL
fbem-30533	295	3	182	CARDINAL
fbem-30533	296	1	8	CARDINAL
fbem-30533	296	2	liu qin	PERSON
fbem-30533	296	3	qiu muqing	PERSON
fbem-30533	297	1	20th	ORDINAL
fbem-30533	297	2	annual	DATE
fbem-30533	299	1	2021	CARDINAL
fbem-30533	299	2	10	CARDINAL
fbem-30533	299	3	190	CARDINAL
fbem-30533	300	1	9	CARDINAL
fbem-30533	300	2	huang qinghua	PERSON
fbem-30533	300	3	du zhou	PERSON
fbem-30533	300	4	duan wanchun	PERSON
fbem-30533	302	1	2014	DATE
fbem-30533	302	2	07	DATE
fbem-30533	302	3	108-112	CARDINAL
fbem-30533	303	1	10	CARDINAL
fbem-30533	303	2	jiang yihan	PERSON
fbem-30533	306	1	2022	CARDINAL
fbem-30533	306	2	10	CARDINAL
fbem-30533	306	3	120	CARDINAL
fbem-30533	307	1	11	CARDINAL
fbem-30533	307	2	jiang xue	PERSON
fbem-30533	310	1	monthly	DATE
fbem-30533	310	2	2022(s1):62	CARDINAL
fbem-30533	311	1	12	CARDINAL
fbem-30533	311	2	li nan	PERSON
fbem-30533	311	3	wang yanfeng	PERSON
fbem-30533	314	1	2008	DATE
fbem-30533	314	2	07	DATE
fbem-30533	314	3	98-99	CARDINAL
fbem-30533	315	1	13	CARDINAL
fbem-30533	315	2	li licheng	PERSON
fbem-30533	315	3	liu qin	PERSON
fbem-30533	315	4	18th	ORDINAL
fbem-30533	315	5	annual	DATE
fbem-30533	316	1	2019	DATE
fbem-30533	316	2	10	CARDINAL
fbem-30533	316	3	95-97	CARDINAL
fbem-30533	317	1	14	CARDINAL
fbem-30533	317	2	li wenyi	PERSON
fbem-30533	317	3	wang jialiang	PERSON
fbem-30533	317	4	hu xiaofeng	PERSON
fbem-30533	319	1	2016	DATE
fbem-30533	319	2	03	CARDINAL
fbem-30533	319	3	44-45	DATE
fbem-30533	320	1	15	CARDINAL
fbem-30533	320	2	li wenyi	PERSON
fbem-30533	320	3	zhu yuanyuan	PERSON
fbem-30533	320	4	liu meiling	PERSON
fbem-30533	323	1	2017(04):59-65+96	DATE
fbem-30533	324	1	16	CARDINAL
fbem-30533	324	2	li xiaohua	PERSON
fbem-30533	324	3	wang yifan	PERSON
fbem-30533	327	1	2020	DATE
fbem-30533	327	2	11	CARDINAL
fbem-30533	327	3	54-62	DATE
fbem-30533	328	1	17	CARDINAL
fbem-30533	328	2	li xiaohua	PERSON
fbem-30533	331	1	2019(11):40	CARDINAL
fbem-30533	332	1	18	CARDINAL
fbem-30533	332	2	li changjiang	PERSON
fbem-30533	335	1	2017	DATE
fbem-30533	335	2	09	CARDINAL
fbem-30533	335	3	84-92	CARDINAL
fbem-30533	336	1	19	CARDINAL
fbem-30533	336	2	guo jing	PERSON
fbem-30533	337	1	2018	DATE
fbem-30533	337	2	annual	DATE
fbem-30533	337	3	the financial management professional committee	ORG
fbem-30533	337	4	chinese	NORP
fbem-30533	339	1	2018	DATE
fbem-30533	339	2	07	DATE
fbem-30533	339	3	94-96	DATE
fbem-30533	340	1	20	CARDINAL
fbem-30533	340	2	liu meiling	PERSON
fbem-30533	340	3	huang hu	PERSON
fbem-30533	340	4	tong chengsheng	PERSON
fbem-30533	342	1	2020(03):179	CARDINAL
fbem-30533	343	1	156	CARDINAL
fbem-30533	344	1	21	CARDINAL
fbem-30533	344	2	liu shangxi	PERSON
fbem-30533	344	3	zhao jinsong.	PERSON
fbem-30533	347	1	guizhou social sciences	ORG
fbem-30533	347	2	2023	CARDINAL
fbem-30533	347	3	06	CARDINAL
fbem-30533	347	4	107	CARDINAL
fbem-30533	348	1	22	CARDINAL
fbem-30533	348	2	liu yang	PERSON
fbem-30533	348	3	dong jiuyu	GPE
fbem-30533	348	4	wei jiang	PERSON
fbem-30533	349	1	digital innovation management	ORG
fbem-30533	351	1	2020	DATE
fbem-30533	351	2	36(07	DATE
fbem-30533	351	3	198	CARDINAL
fbem-30533	352	1	23	CARDINAL
fbem-30533	355	1	2019	DATE
fbem-30533	355	2	18	CARDINAL
fbem-30533	355	3	13-19	DATE
fbem-30533	356	1	24	CARDINAL
fbem-30533	356	2	ma jian	PERSON
fbem-30533	356	3	li lianjun	PERSON
fbem-30533	359	1	2020	DATE
fbem-30533	359	2	50-57	CARDINAL
fbem-30533	360	1	25	CARDINAL
fbem-30533	360	2	ma qiushu	PERSON
fbem-30533	360	3	zhang qing	PERSON
fbem-30533	363	1	journal of shanxi university of finance	ORG
fbem-30533	363	2	2023	CARDINAL
fbem-30533	363	3	45(s1	DATE
fbem-30533	363	4	55	CARDINAL
fbem-30533	364	1	26	CARDINAL
fbem-30533	364	2	ma ruiyang.	PERSON
fbem-30533	367	1	journal of shanxi university of finance	ORG
fbem-30533	367	2	2023	CARDINAL
fbem-30533	367	3	45(s1	CARDINAL
fbem-30533	367	4	169	CARDINAL
fbem-30533	368	1	27	CARDINAL
fbem-30533	368	2	liu meiling	PERSON
fbem-30533	369	1	14th	ORDINAL
fbem-30533	369	2	annual	DATE
fbem-30533	371	1	2015	DATE
fbem-30533	371	2	11	CARDINAL
fbem-30533	371	3	90-92	CARDINAL
fbem-30533	372	1	28	CARDINAL
fbem-30533	372	2	xiao xu	PERSON
fbem-30533	375	1	2020	DATE
fbem-30533	375	2	36(06	CARDINAL
fbem-30533	375	3	135	CARDINAL
fbem-30533	376	1	29	CARDINAL
fbem-30533	376	2	qin rongsheng	PERSON
fbem-30533	379	1	2023(01):3844	PERSON
fbem-30533	380	1	30	CARDINAL
fbem-30533	380	2	qin rongsheng	PERSON
fbem-30533	383	1	2013	DATE
fbem-30533	383	2	01	DATE
fbem-30533	383	3	111	CARDINAL
fbem-30533	384	1	31	CARDINAL
fbem-30533	384	2	qiu yizheng	PERSON
fbem-30533	384	3	peng sijia	PERSON
fbem-30533	386	1	2021	CARDINAL
fbem-30533	386	2	05	CARDINAL
fbem-30533	386	3	67-81	CARDINAL
fbem-30533	387	1	32	CARDINAL
fbem-30533	387	2	sha xiujuan	PERSON
fbem-30533	387	3	wang	PERSON
fbem-30533	387	4	zhong fang	PERSON
fbem-30533	387	5	chinese	NORP
fbem-30533	388	1	2017	DATE
fbem-30533	388	2	04	CARDINAL
fbem-30533	388	3	66-72+96	DATE
fbem-30533	389	1	33	CARDINAL
fbem-30533	389	2	sun fangcheng	PERSON
fbem-30533	389	3	huang hui	PERSON
fbem-30533	389	4	jiang shuiquan	PERSON
fbem-30533	390	1	24th	ORDINAL
fbem-30533	390	2	annual	DATE
fbem-30533	392	1	2018	DATE
fbem-30533	392	2	03	CARDINAL
fbem-30533	392	3	94-96	DATE
fbem-30533	393	1	34	CARDINAL
fbem-30533	393	2	xia yifei	PERSON
fbem-30533	396	1	2018	DATE
fbem-30533	396	2	3-9	DATE
fbem-30533	397	1	35	CARDINAL
fbem-30533	397	2	dapeng	GPE
fbem-30533	397	3	wang bolun	PERSON
fbem-30533	397	4	liu yichen	PERSON
fbem-30533	400	1	2020	DATE
fbem-30533	400	2	12	CARDINAL
fbem-30533	400	3	180	CARDINAL
fbem-30533	401	1	36	CARDINAL
fbem-30533	401	2	dapeng	GPE
fbem-30533	401	3	yang zhenzhen	PERSON
fbem-30533	401	4	li yuan	PERSON
fbem-30533	401	5	2021	CARDINAL
fbem-30533	401	6	annual	DATE
fbem-30533	401	7	china	GPE
fbem-30533	401	8	14th	ORDINAL
fbem-30533	403	1	2022	CARDINAL
fbem-30533	403	2	01	DATE
fbem-30533	403	3	190	CARDINAL
fbem-30533	404	1	37	CARDINAL
fbem-30533	407	1	2009	DATE
fbem-30533	407	2	10	CARDINAL
fbem-30533	407	3	92-94	CARDINAL
fbem-30533	408	1	38	CARDINAL
fbem-30533	408	2	wang aiguo	PERSON
fbem-30533	408	3	niu yanfang	ORG
fbem-30533	411	1	chinese	NORP
fbem-30533	411	2	2021	CARDINAL
fbem-30533	411	3	06	CARDINAL
fbem-30533	411	4	34	CARDINAL
fbem-30533	412	1	39	CARDINAL
fbem-30533	412	2	wang bin	PERSON
fbem-30533	412	3	ren chenyu	PERSON
fbem-30533	412	4	lu chuang	PERSON
fbem-30533	415	1	2020	DATE
fbem-30533	415	2	04	CARDINAL
fbem-30533	415	3	15-24	DATE
fbem-30533	416	1	40	CARDINAL
fbem-30533	416	2	wang bin.	PERSON
fbem-30533	419	1	2018	DATE
fbem-30533	419	2	03	CARDINAL
fbem-30533	419	3	3-9	DATE
fbem-30533	420	1	41	CARDINAL
fbem-30533	420	2	wang xiaoxiang	PERSON
fbem-30533	423	1	2015	DATE
fbem-30533	423	2	37	CARDINAL
fbem-30533	424	1	42	CARDINAL
fbem-30533	424	2	wang yaxing	PERSON
fbem-30533	424	3	li xinhe	PERSON
fbem-30533	427	1	2020	DATE
fbem-30533	427	2	07	DATE
fbem-30533	427	3	15-22	DATE
fbem-30533	428	1	43	CARDINAL
fbem-30533	428	2	wei dehong	PERSON
fbem-30533	428	3	chen shiting	PERSON
fbem-30533	430	1	2022(05):40	CARDINAL
fbem-30533	431	1	44	CARDINAL
fbem-30533	431	2	xie zhihua	PERSON
fbem-30533	431	3	jiang ximing	PERSON
fbem-30533	431	4	cheng kaizhi	PERSON
fbem-30533	433	1	2022	CARDINAL
fbem-30533	433	2	3-13	DATE
fbem-30533	434	1	45	CARDINAL
fbem-30533	434	2	xie zhihua	PERSON
fbem-30533	434	3	shen yanbo	PERSON
fbem-30533	434	4	yang longfei	PERSON
fbem-30533	435	1	13th	ORDINAL
fbem-30533	435	2	five-year	DATE
fbem-30533	435	3	14th	ORDINAL
fbem-30533	435	4	five-year	DATE
fbem-30533	437	1	2021	CARDINAL
fbem-30533	437	2	01	CARDINAL
fbem-30533	437	3	5	CARDINAL
fbem-30533	438	1	46	CARDINAL
fbem-30533	438	2	xie zhihua	PERSON
fbem-30533	438	3	yang chao	PERSON
fbem-30533	438	4	xu nuo	PERSON
fbem-30533	440	1	2020	DATE
fbem-30533	440	2	07	DATE
fbem-30533	440	3	3	CARDINAL
fbem-30533	441	1	47	CARDINAL
fbem-30533	441	2	xie zhihua	PERSON
fbem-30533	441	3	zhang qi	PERSON
fbem-30533	441	4	jiang ximing	PERSON
fbem-30533	444	1	2023	CARDINAL
fbem-30533	444	2	03	CARDINAL
fbem-30533	444	3	3-15	DATE
fbem-30533	445	1	48	CARDINAL
fbem-30533	445	2	xie zhihua	PERSON
fbem-30533	447	1	2021	CARDINAL
fbem-30533	447	2	11	CARDINAL
fbem-30533	447	3	3-19	DATE
fbem-30533	448	1	49	CARDINAL
fbem-30533	448	2	xu chenyang	PERSON
fbem-30533	448	3	wang	PERSON
fbem-30533	448	4	sha xiujuan	PERSON
fbem-30533	448	5	2017	CARDINAL
fbem-30533	448	6	annual	DATE
fbem-30533	448	7	the management accounting committee	ORG
fbem-30533	450	1	2017	DATE
fbem-30533	450	2	11	CARDINAL
fbem-30533	450	3	93	CARDINAL
fbem-30533	451	1	50	CARDINAL
fbem-30533	451	2	xu yude	PERSON
fbem-30533	451	3	liu di	PERSON
fbem-30533	451	4	kexin	PERSON
fbem-30533	454	1	2021	CARDINAL
fbem-30533	454	2	12	CARDINAL
fbem-30533	454	3	27-36	DATE
fbem-30533	455	1	51	CARDINAL
fbem-30533	455	2	xu yude	PERSON
fbem-30533	458	1	2022	CARDINAL
fbem-30533	458	2	08	CARDINAL
fbem-30533	458	3	3-13	DATE
fbem-30533	459	1	52	CARDINAL
fbem-30533	462	1	2023	CARDINAL
fbem-30533	462	2	01	DATE
fbem-30533	462	3	36-44	DATE
fbem-30533	463	1	53] yuan	MONEY
fbem-30533	463	2	hong	GPE
fbem-30533	463	3	chen xueying	PERSON
fbem-30533	463	4	xiong feng	PERSON
fbem-30533	465	1	2022	CARDINAL
fbem-30533	465	2	11	CARDINAL
fbem-30533	465	3	183	CARDINAL
fbem-30533	466	1	54] yuan	MONEY
fbem-30533	466	2	sun peinan	PERSON
fbem-30533	466	3	guo jintong	PERSON
fbem-30533	466	4	china	GPE
fbem-30533	466	5	first	ORDINAL
fbem-30533	468	1	2023	CARDINAL
fbem-30533	468	2	03	CARDINAL
fbem-30533	468	3	190	CARDINAL
fbem-30533	469	1	55] yuan	MONEY
fbem-30533	469	2	li tian	PERSON
fbem-30533	469	3	sun yupeng	PERSON
fbem-30533	471	1	2018	DATE
fbem-30533	471	2	08	CARDINAL
fbem-30533	471	3	80-86	DATE
fbem-30533	472	1	56	CARDINAL
fbem-30533	472	2	zhang bin	PERSON
fbem-30533	472	3	lin shuyi	PERSON
fbem-30533	473	1	cfo industry background	ORG
fbem-30533	475	1	2022	CARDINAL
fbem-30533	475	2	10	CARDINAL
fbem-30533	475	3	105	CARDINAL
fbem-30533	476	1	157	CARDINAL
fbem-30533	477	1	57	CARDINAL
fbem-30533	477	2	zhang min	PERSON
fbem-30533	477	3	wu ting	PERSON
fbem-30533	477	4	shi chunling	PERSON
fbem-30533	479	1	2022(11):14	CARDINAL
fbem-30533	480	1	58	CARDINAL
fbem-30533	480	2	zhang yifei	PERSON
fbem-30533	480	3	guo yongqing	PERSON
fbem-30533	481	1	chinese	NORP
fbem-30533	481	2	324	CARDINAL
fbem-30533	481	3	chinese	NORP
fbem-30533	483	1	2019	DATE
fbem-30533	483	2	04	CARDINAL
fbem-30533	483	3	101	CARDINAL
fbem-30533	484	1	59	CARDINAL
fbem-30533	484	2	zhou shouliang	PERSON
fbem-30533	484	3	dapeng	GPE
fbem-30533	487	1	2019	DATE
fbem-30533	487	2	12	CARDINAL
fbem-30533	487	3	92-94	CARDINAL
fbem-30533	488	1	60	CARDINAL
fbem-30533	488	2	zhu jianming	PERSON
fbem-30533	488	3	hao yibo	PERSON
fbem-30533	488	4	song biao	PERSON
fbem-30533	490	1	2019	DATE
fbem-30533	490	2	10	CARDINAL
fbem-30533	490	3	113	CARDINAL
fbem-30533	491	1	61	CARDINAL
fbem-30533	491	2	zhu wei	PERSON
fbem-30533	492	1	2016	DATE
fbem-30533	492	2	01): 121128	DATE
fbem-30533	493	1	62	CARDINAL
fbem-30533	493	2	zhu xiumei	PERSON
fbem-30533	493	3	lin xiaoyue	PERSON
fbem-30533	493	4	wang tiandong	PERSON
fbem-30533	494	1	2023	CARDINAL
fbem-30533	494	2	45(12	CARDINAL
fbem-30533	494	3	3	CARDINAL
fbem-30533	495	1	63	CARDINAL
fbem-30533	495	2	askary s	PERSON
fbem-30533	495	3	abu-ghazaleh n	PERSON
fbem-30533	495	4	y a.	PERSON
fbem-30533	495	5	17th	CARDINAL
fbem-30533	495	6	6.11	CARDINAL
fbem-30533	495	7	2018	DATE
fbem-30533	495	8	kuwait city	GPE
fbem-30533	495	9	kuwait	GPE
fbem-30533	495	10	october 30	DATE
fbem-30533	495	11	november 1, 2018	DATE
fbem-30533	495	12	17	CARDINAL
fbem-30533	496	1	2018	DATE
fbem-30533	496	2	315324	DATE
fbem-30533	497	1	64	CARDINAL
fbem-30533	497	2	becker	PERSON
fbem-30533	497	3	jentzsch, a.	PERSON
fbem-30533	500	1	switzerland	GPE
fbem-30533	500	2	springer international publishing ag	ORG
fbem-30533	500	3	2016	CARDINAL
fbem-30533	501	1	31	CARDINAL
fbem-30533	502	1	65	CARDINAL
fbem-30533	502	2	higgins	PERSON
fbem-30533	504	1	british journal of management	ORG
fbem-30533	504	2	2014	DATE
fbem-30533	504	3	25(3	DATE
fbem-30533	504	4	570-588	CARDINAL
fbem-30533	505	1	66	CARDINAL
fbem-30533	505	2	parker l d. british	ORG
fbem-30533	507	1	1991	DATE
fbem-30533	507	2	361	CARDINAL
fbem-30533	508	1	67	CARDINAL
fbem-30533	508	2	osborne m a.	PERSON
fbem-30533	509	1	2017	CARDINAL
fbem-30533	509	2	114	CARDINAL
fbem-30533	509	3	254	CARDINAL
fbem-30533	510	1	68	CARDINAL
fbem-30533	510	2	li d. internal controls	PERSON
fbem-30533	512	1	2011	DATE
fbem-30533	512	2	86(3	DATE
fbem-30533	512	3	975-1005	CARDINAL
fbem-30533	513	1	69	CARDINAL
fbem-30533	513	2	huang f	PERSON
fbem-30533	513	3	vasarhelyi m	PERSON
fbem-30533	514	1	2019	DATE
fbem-30533	514	2	35	CARDINAL
fbem-30533	514	3	100433	CARDINAL
fbem-30533	515	1	70	CARDINAL
fbem-30533	515	2	huang j	PERSON
fbem-30533	515	3	li z. business	PERSON
fbem-30533	517	1	china journal of accounting research	ORG
fbem-30533	517	2	2020	DATE
fbem-30533	517	3	13(3	CARDINAL
fbem-30533	517	4	291	CARDINAL
fbem-30533	518	1	71	CARDINAL
fbem-30533	518	2	blanchette s.	PERSON
fbem-30533	520	1	2019	DATE
fbem-30533	520	2	35	CARDINAL
fbem-30533	520	3	100431	CARDINAL
fbem-30533	521	1	72	CARDINAL
fbem-30533	521	2	lindvall j	PERSON
fbem-30533	522	1	journal of accounting & organizational change	ORG
fbem-30533	522	2	2011	DATE
fbem-30533	522	3	7(3	DATE
fbem-30533	522	4	278	CARDINAL
fbem-30533	523	1	73	CARDINAL
fbem-30533	523	2	mcnamara a j	ORG
fbem-30533	525	1	2021	CARDINAL
fbem-30533	525	2	122	CARDINAL
fbem-30533	525	3	103452	DATE
fbem-30533	526	1	74	CARDINAL
fbem-30533	526	2	quadrini	PERSON
fbem-30533	526	3	rios-rull j	ORG
fbem-30533	527	1	2009	DATE
fbem-30533	527	2	117(3	DATE
fbem-30533	527	3	371	CARDINAL
fbem-30533	528	1	75	CARDINAL
fbem-30533	529	1	2010	DATE
fbem-30533	529	2	13(1	DATE
fbem-30533	529	3	13	CARDINAL
fbem-30533	530	1	76	CARDINAL
fbem-30533	530	2	kornfeld r j	PERSON
fbem-30533	531	1	bea advisory committee	ORG
fbem-30533	532	1	burau	PERSON
fbem-30533	532	2	2019	DATE
fbem-30533	533	1	77	CARDINAL
fbem-30533	534	1	2018	DATE
fbem-30533	534	2	29	CARDINAL
fbem-30533	534	3	37	CARDINAL
fbem-30533	535	1	78	CARDINAL
fbem-30533	535	2	shaffer k j	PERSON
fbem-30533	535	3	bradley k	PERSON
fbem-30533	538	1	2020	DATE
fbem-30533	538	2	41-43	CARDINAL
fbem-30533	539	1	79	CARDINAL
fbem-30533	539	2	millo y.	PERSON
fbem-30533	540	1	uk	GPE
fbem-30533	542	1	2016	DATE
fbem-30533	542	2	46	CARDINAL
fbem-30533	542	3	33	CARDINAL
fbem-30533	543	1	80	CARDINAL
fbem-30533	545	1	2021	CARDINAL
fbem-30533	545	2	13	CARDINAL
fbem-30533	546	1	81	CARDINAL
fbem-30533	546	2	zhang y	PERSON
fbem-30533	546	3	xiong	PERSON
fbem-30533	547	1	xie y	PERSON
fbem-30533	550	1	2020	DATE
fbem-30533	550	2	8	CARDINAL
fbem-30533	550	3	110461-110477	DATE
fbem-30533	551	1	82	CARDINAL
fbem-30533	551	2	li xiaohua	PERSON
fbem-30533	553	1	2019(11):40	CARDINAL