id	sid	tid	token	lemma	pos
fbem-10524	1	1	frontiers	frontier	NOUN
fbem-10524	1	2	in	in	ADP
fbem-10524	1	3	business	business	NOUN
fbem-10524	1	4	,	,	PUNCT
fbem-10524	1	5	economics	economic	NOUN
fbem-10524	1	6	and	and	CCONJ
fbem-10524	1	7	management	management	NOUN
fbem-10524	1	8	issn	issn	PROPN
fbem-10524	1	9	:	:	PUNCT
fbem-10524	1	10	2766	2766	NUM
fbem-10524	1	11	-	-	PUNCT
fbem-10524	1	12	824x	824x	NUM
fbem-10524	1	13	|	|	ADJ
fbem-10524	1	14	vol	vol	NOUN
fbem-10524	1	15	.	.	PROPN
fbem-10524	2	1	10	10	NUM
fbem-10524	2	2	,	,	PUNCT
fbem-10524	2	3	no	no	INTJ
fbem-10524	2	4	.	.	NOUN
fbem-10524	2	5	1	1	NUM
fbem-10524	2	6	,	,	PUNCT
fbem-10524	2	7	2023	2023	NUM
fbem-10524	2	8	60	60	NUM
fbem-10524	2	9	deficiencies	deficiency	NOUN
fbem-10524	2	10	in	in	ADP
fbem-10524	2	11	china	china	PROPN
fbem-10524	2	12	's	's	PART
fbem-10524	2	13	fiscal	fiscal	ADJ
fbem-10524	2	14	law	law	NOUN
fbem-10524	2	15	legislation	legislation	NOUN
fbem-10524	2	16	and	and	CCONJ
fbem-10524	2	17	countermeasures	countermeasure	NOUN
fbem-10524	2	18	for	for	ADP
fbem-10524	2	19	improvement	improvement	NOUN
fbem-10524	2	20	yuhan	yuhan	ADP
fbem-10524	2	21	wang1	wang1	PROPN
fbem-10524	2	22	,	,	PUNCT
fbem-10524	2	23	*	*	PROPN
fbem-10524	2	24	1department	1department	NUM
fbem-10524	2	25	of	of	ADP
fbem-10524	2	26	economic	economic	ADJ
fbem-10524	2	27	law	law	NOUN
fbem-10524	2	28	,	,	PUNCT
fbem-10524	2	29	dongbei	dongbei	VERB
fbem-10524	2	30	university	university	PROPN
fbem-10524	2	31	of	of	ADP
fbem-10524	2	32	finance	finance	NOUN
fbem-10524	2	33	and	and	CCONJ
fbem-10524	2	34	economics	economic	NOUN
fbem-10524	2	35	,	,	PUNCT
fbem-10524	2	36	shandong	shandong	PROPN
fbem-10524	2	37	,	,	PUNCT
fbem-10524	2	38	china	china	PROPN
fbem-10524	2	39	*	*	PUNCT
fbem-10524	2	40	corresponding	correspond	VERB
fbem-10524	2	41	author	author	NOUN
fbem-10524	2	42	:	:	PUNCT
fbem-10524	2	43	cccc@dddd.com	cccc@dddd.com	X
fbem-10524	3	1	abstract	abstract	ADJ
fbem-10524	3	2	:	:	PUNCT
fbem-10524	3	3	as	as	SCONJ
fbem-10524	3	4	the	the	DET
fbem-10524	3	5	saying	saying	NOUN
fbem-10524	3	6	goes	go	VERB
fbem-10524	3	7	,	,	PUNCT
fbem-10524	3	8	"	"	PUNCT
fbem-10524	3	9	finance	finance	NOUN
fbem-10524	3	10	is	be	AUX
fbem-10524	3	11	the	the	DET
fbem-10524	3	12	mother	mother	NOUN
fbem-10524	3	13	of	of	ADP
fbem-10524	3	14	common	common	ADJ
fbem-10524	3	15	government	government	NOUN
fbem-10524	3	16	"	"	PUNCT
fbem-10524	3	17	,	,	PUNCT
fbem-10524	3	18	the	the	DET
fbem-10524	3	19	level	level	NOUN
fbem-10524	3	20	of	of	ADP
fbem-10524	3	21	finance	finance	NOUN
fbem-10524	3	22	reflects	reflect	VERB
fbem-10524	3	23	the	the	DET
fbem-10524	3	24	level	level	NOUN
fbem-10524	3	25	of	of	ADP
fbem-10524	3	26	governance	governance	NOUN
fbem-10524	3	27	of	of	ADP
fbem-10524	3	28	a	a	DET
fbem-10524	3	29	country	country	NOUN
fbem-10524	3	30	,	,	PUNCT
fbem-10524	3	31	and	and	CCONJ
fbem-10524	3	32	a	a	DET
fbem-10524	3	33	sound	sound	NOUN
fbem-10524	3	34	and	and	CCONJ
fbem-10524	3	35	solid	solid	ADJ
fbem-10524	3	36	financial	financial	ADJ
fbem-10524	3	37	foundation	foundation	NOUN
fbem-10524	3	38	is	be	AUX
fbem-10524	3	39	the	the	DET
fbem-10524	3	40	main	main	ADJ
fbem-10524	3	41	driving	driving	NOUN
fbem-10524	3	42	force	force	NOUN
fbem-10524	3	43	to	to	PART
fbem-10524	3	44	support	support	VERB
fbem-10524	3	45	government	government	NOUN
fbem-10524	3	46	administration	administration	NOUN
fbem-10524	3	47	and	and	CCONJ
fbem-10524	3	48	promote	promote	VERB
fbem-10524	3	49	economic	economic	ADJ
fbem-10524	3	50	and	and	CCONJ
fbem-10524	3	51	social	social	ADJ
fbem-10524	3	52	development	development	NOUN
fbem-10524	3	53	and	and	CCONJ
fbem-10524	3	54	social	social	ADJ
fbem-10524	3	55	stability	stability	NOUN
fbem-10524	3	56	.	.	PUNCT
fbem-10524	4	1	the	the	DET
fbem-10524	4	2	18th	18th	ADJ
fbem-10524	4	3	party	party	NOUN
fbem-10524	4	4	congress	congress	PROPN
fbem-10524	4	5	proposed	propose	VERB
fbem-10524	4	6	that	that	SCONJ
fbem-10524	4	7	"	"	PUNCT
fbem-10524	4	8	finance	finance	NOUN
fbem-10524	4	9	is	be	AUX
fbem-10524	4	10	the	the	DET
fbem-10524	4	11	foundation	foundation	NOUN
fbem-10524	4	12	and	and	CCONJ
fbem-10524	4	13	important	important	ADJ
fbem-10524	4	14	pillar	pillar	NOUN
fbem-10524	4	15	of	of	ADP
fbem-10524	4	16	national	national	ADJ
fbem-10524	4	17	governance	governance	NOUN
fbem-10524	4	18	"	"	PUNCT
fbem-10524	4	19	,	,	PUNCT
fbem-10524	4	20	which	which	PRON
fbem-10524	4	21	is	be	AUX
fbem-10524	4	22	a	a	DET
fbem-10524	4	23	turning	turn	VERB
fbem-10524	4	24	milestone	milestone	NOUN
fbem-10524	4	25	in	in	ADP
fbem-10524	4	26	the	the	DET
fbem-10524	4	27	theory	theory	NOUN
fbem-10524	4	28	that	that	SCONJ
fbem-10524	4	29	national	national	ADJ
fbem-10524	4	30	finance	finance	NOUN
fbem-10524	4	31	has	have	AUX
fbem-10524	4	32	evolved	evolve	VERB
fbem-10524	4	33	from	from	ADP
fbem-10524	4	34	a	a	DET
fbem-10524	4	35	macro	macro	ADJ
fbem-10524	4	36	-	-	NOUN
fbem-10524	4	37	control	control	ADJ
fbem-10524	4	38	tool	tool	NOUN
fbem-10524	4	39	to	to	ADP
fbem-10524	4	40	the	the	DET
fbem-10524	4	41	foundation	foundation	NOUN
fbem-10524	4	42	and	and	CCONJ
fbem-10524	4	43	pillar	pillar	NOUN
fbem-10524	4	44	of	of	ADP
fbem-10524	4	45	national	national	ADJ
fbem-10524	4	46	governance	governance	NOUN
fbem-10524	4	47	,	,	PUNCT
fbem-10524	4	48	and	and	CCONJ
fbem-10524	4	49	its	its	PRON
fbem-10524	4	50	function	function	NOUN
fbem-10524	4	51	has	have	AUX
fbem-10524	4	52	changed	change	VERB
fbem-10524	4	53	from	from	ADP
fbem-10524	4	54	management	management	NOUN
fbem-10524	4	55	to	to	ADP
fbem-10524	4	56	governance	governance	NOUN
fbem-10524	4	57	.	.	PUNCT
fbem-10524	5	1	in	in	ADP
fbem-10524	5	2	practice	practice	NOUN
fbem-10524	5	3	,	,	PUNCT
fbem-10524	5	4	finance	finance	NOUN
fbem-10524	5	5	is	be	AUX
fbem-10524	5	6	related	relate	VERB
fbem-10524	5	7	to	to	ADP
fbem-10524	5	8	the	the	DET
fbem-10524	5	9	key	key	ADJ
fbem-10524	5	10	areas	area	NOUN
fbem-10524	5	11	and	and	CCONJ
fbem-10524	5	12	the	the	DET
fbem-10524	5	13	whole	whole	ADJ
fbem-10524	5	14	point	point	NOUN
fbem-10524	5	15	of	of	ADP
fbem-10524	5	16	the	the	DET
fbem-10524	5	17	national	national	ADJ
fbem-10524	5	18	governance	governance	NOUN
fbem-10524	5	19	system	system	NOUN
fbem-10524	5	20	,	,	PUNCT
fbem-10524	5	21	and	and	CCONJ
fbem-10524	5	22	has	have	VERB
fbem-10524	5	23	a	a	DET
fbem-10524	5	24	crucial	crucial	ADJ
fbem-10524	5	25	role	role	NOUN
fbem-10524	5	26	in	in	ADP
fbem-10524	5	27	comprehensively	comprehensively	ADV
fbem-10524	5	28	promoting	promote	VERB
fbem-10524	5	29	the	the	DET
fbem-10524	5	30	modernization	modernization	NOUN
fbem-10524	5	31	level	level	NOUN
fbem-10524	5	32	of	of	ADP
fbem-10524	5	33	china	china	PROPN
fbem-10524	5	34	's	's	PART
fbem-10524	5	35	governance	governance	NOUN
fbem-10524	5	36	system	system	NOUN
fbem-10524	5	37	and	and	CCONJ
fbem-10524	5	38	governance	governance	NOUN
fbem-10524	5	39	capacity	capacity	NOUN
fbem-10524	5	40	.	.	PUNCT
fbem-10524	6	1	to	to	PART
fbem-10524	6	2	assume	assume	VERB
fbem-10524	6	3	this	this	DET
fbem-10524	6	4	major	major	ADJ
fbem-10524	6	5	historical	historical	ADJ
fbem-10524	6	6	role	role	NOUN
fbem-10524	6	7	,	,	PUNCT
fbem-10524	6	8	the	the	DET
fbem-10524	6	9	fiscal	fiscal	ADJ
fbem-10524	6	10	system	system	NOUN
fbem-10524	6	11	needs	need	VERB
fbem-10524	6	12	to	to	PART
fbem-10524	6	13	be	be	AUX
fbem-10524	6	14	further	far	ADV
fbem-10524	6	15	improved	improve	VERB
fbem-10524	6	16	and	and	CCONJ
fbem-10524	6	17	stabilized	stabilize	VERB
fbem-10524	6	18	.	.	PUNCT
fbem-10524	7	1	china	china	PROPN
fbem-10524	7	2	is	be	AUX
fbem-10524	7	3	a	a	DET
fbem-10524	7	4	country	country	NOUN
fbem-10524	7	5	under	under	ADP
fbem-10524	7	6	the	the	DET
fbem-10524	7	7	rule	rule	NOUN
fbem-10524	7	8	of	of	ADP
fbem-10524	7	9	law	law	NOUN
fbem-10524	7	10	,	,	PUNCT
fbem-10524	7	11	and	and	CCONJ
fbem-10524	7	12	the	the	DET
fbem-10524	7	13	rule	rule	NOUN
fbem-10524	7	14	of	of	ADP
fbem-10524	7	15	law	law	NOUN
fbem-10524	7	16	is	be	AUX
fbem-10524	7	17	the	the	DET
fbem-10524	7	18	basic	basic	ADJ
fbem-10524	7	19	way	way	NOUN
fbem-10524	7	20	to	to	PART
fbem-10524	7	21	govern	govern	VERB
fbem-10524	7	22	the	the	DET
fbem-10524	7	23	country	country	NOUN
fbem-10524	7	24	,	,	PUNCT
fbem-10524	7	25	so	so	ADV
fbem-10524	7	26	the	the	DET
fbem-10524	7	27	starting	starting	NOUN
fbem-10524	7	28	point	point	NOUN
fbem-10524	7	29	to	to	PART
fbem-10524	7	30	improve	improve	VERB
fbem-10524	7	31	china	china	PROPN
fbem-10524	7	32	's	's	PART
fbem-10524	7	33	fiscal	fiscal	ADJ
fbem-10524	7	34	system	system	NOUN
fbem-10524	7	35	is	be	AUX
fbem-10524	7	36	to	to	PART
fbem-10524	7	37	improve	improve	VERB
fbem-10524	7	38	china	china	PROPN
fbem-10524	7	39	's	's	PART
fbem-10524	7	40	fiscal	fiscal	ADJ
fbem-10524	7	41	legislation	legislation	NOUN
fbem-10524	7	42	so	so	SCONJ
fbem-10524	7	43	that	that	SCONJ
fbem-10524	7	44	there	there	PRON
fbem-10524	7	45	is	be	VERB
fbem-10524	7	46	a	a	DET
fbem-10524	7	47	law	law	NOUN
fbem-10524	7	48	to	to	PART
fbem-10524	7	49	follow	follow	VERB
fbem-10524	7	50	,	,	PUNCT
fbem-10524	7	51	and	and	CCONJ
fbem-10524	7	52	a	a	DET
fbem-10524	7	53	scientific	scientific	ADJ
fbem-10524	7	54	and	and	CCONJ
fbem-10524	7	55	perfect	perfect	ADJ
fbem-10524	7	56	fiscal	fiscal	ADJ
fbem-10524	7	57	legislation	legislation	NOUN
fbem-10524	7	58	system	system	NOUN
fbem-10524	7	59	is	be	AUX
fbem-10524	7	60	the	the	DET
fbem-10524	7	61	institutional	institutional	ADJ
fbem-10524	7	62	guarantee	guarantee	NOUN
fbem-10524	7	63	to	to	PART
fbem-10524	7	64	achieve	achieve	VERB
fbem-10524	7	65	the	the	DET
fbem-10524	7	66	long	long	ADJ
fbem-10524	7	67	-	-	PUNCT
fbem-10524	7	68	term	term	NOUN
fbem-10524	7	69	stability	stability	NOUN
fbem-10524	7	70	of	of	ADP
fbem-10524	7	71	the	the	DET
fbem-10524	7	72	country	country	NOUN
fbem-10524	7	73	.	.	PUNCT
fbem-10524	8	1	however	however	ADV
fbem-10524	8	2	,	,	PUNCT
fbem-10524	8	3	the	the	DET
fbem-10524	8	4	current	current	ADJ
fbem-10524	8	5	fiscal	fiscal	ADJ
fbem-10524	8	6	legislation	legislation	NOUN
fbem-10524	8	7	in	in	ADP
fbem-10524	8	8	china	china	PROPN
fbem-10524	8	9	is	be	AUX
fbem-10524	8	10	at	at	ADP
fbem-10524	8	11	a	a	DET
fbem-10524	8	12	low	low	ADJ
fbem-10524	8	13	level	level	NOUN
fbem-10524	8	14	,	,	PUNCT
fbem-10524	8	15	and	and	CCONJ
fbem-10524	8	16	there	there	PRON
fbem-10524	8	17	are	be	VERB
fbem-10524	8	18	gaps	gap	NOUN
fbem-10524	8	19	in	in	ADP
fbem-10524	8	20	some	some	DET
fbem-10524	8	21	aspects	aspect	NOUN
fbem-10524	8	22	of	of	ADP
fbem-10524	8	23	the	the	DET
fbem-10524	8	24	legislation	legislation	NOUN
fbem-10524	8	25	,	,	PUNCT
fbem-10524	8	26	unclear	unclear	ADJ
fbem-10524	8	27	powers	power	NOUN
fbem-10524	8	28	and	and	CCONJ
fbem-10524	8	29	responsibilities	responsibility	NOUN
fbem-10524	8	30	,	,	PUNCT
fbem-10524	8	31	and	and	CCONJ
fbem-10524	8	32	other	other	ADJ
fbem-10524	8	33	defects	defect	NOUN
fbem-10524	8	34	,	,	PUNCT
fbem-10524	8	35	so	so	SCONJ
fbem-10524	8	36	this	this	DET
fbem-10524	8	37	paper	paper	NOUN
fbem-10524	8	38	analyzes	analyze	VERB
fbem-10524	8	39	the	the	DET
fbem-10524	8	40	defects	defect	NOUN
fbem-10524	8	41	of	of	ADP
fbem-10524	8	42	fiscal	fiscal	ADJ
fbem-10524	8	43	legislation	legislation	NOUN
fbem-10524	8	44	from	from	ADP
fbem-10524	8	45	the	the	DET
fbem-10524	8	46	perspective	perspective	NOUN
fbem-10524	8	47	of	of	ADP
fbem-10524	8	48	the	the	DET
fbem-10524	8	49	legal	legal	ADJ
fbem-10524	8	50	system	system	NOUN
fbem-10524	8	51	of	of	ADP
fbem-10524	8	52	fiscal	fiscal	ADJ
fbem-10524	8	53	law	law	NOUN
fbem-10524	8	54	,	,	PUNCT
fbem-10524	8	55	and	and	CCONJ
fbem-10524	8	56	through	through	ADP
fbem-10524	8	57	the	the	DET
fbem-10524	8	58	study	study	NOUN
fbem-10524	8	59	and	and	CCONJ
fbem-10524	8	60	summary	summary	NOUN
fbem-10524	8	61	of	of	ADP
fbem-10524	8	62	foreign	foreign	ADJ
fbem-10524	8	63	fiscal	fiscal	ADJ
fbem-10524	8	64	legislation	legislation	NOUN
fbem-10524	8	65	,	,	PUNCT
fbem-10524	8	66	and	and	CCONJ
fbem-10524	8	67	combined	combine	VERB
fbem-10524	8	68	with	with	ADP
fbem-10524	8	69	the	the	DET
fbem-10524	8	70	actual	actual	ADJ
fbem-10524	8	71	situation	situation	NOUN
fbem-10524	8	72	of	of	ADP
fbem-10524	8	73	the	the	DET
fbem-10524	8	74	country	country	NOUN
fbem-10524	8	75	,	,	PUNCT
fbem-10524	8	76	put	put	VERB
fbem-10524	8	77	forward	forward	ADV
fbem-10524	8	78	relevant	relevant	ADJ
fbem-10524	8	79	suggestions	suggestion	NOUN
fbem-10524	8	80	for	for	ADP
fbem-10524	8	81	improvement	improvement	NOUN
fbem-10524	8	82	.	.	PUNCT
fbem-10524	9	1	keywords	keyword	NOUN
fbem-10524	9	2	:	:	PUNCT
fbem-10524	9	3	fiscal	fiscal	ADJ
fbem-10524	9	4	legislation	legislation	NOUN
fbem-10524	9	5	,	,	PUNCT
fbem-10524	9	6	fiscal	fiscal	ADJ
fbem-10524	9	7	law	law	NOUN
fbem-10524	9	8	system	system	NOUN
fbem-10524	9	9	,	,	PUNCT
fbem-10524	9	10	legislative	legislative	ADJ
fbem-10524	9	11	improvement	improvement	NOUN
fbem-10524	9	12	.	.	PUNCT
fbem-10524	10	1	1	1	X
fbem-10524	10	2	.	.	X
fbem-10524	10	3	introduction	introduction	NOUN
fbem-10524	10	4	since	since	SCONJ
fbem-10524	10	5	the	the	DET
fbem-10524	10	6	third	third	ADJ
fbem-10524	10	7	plenary	plenary	ADJ
fbem-10524	10	8	session	session	NOUN
fbem-10524	10	9	of	of	ADP
fbem-10524	10	10	the	the	DET
fbem-10524	10	11	18th	18th	ADJ
fbem-10524	10	12	cpc	cpc	PROPN
fbem-10524	10	13	central	central	PROPN
fbem-10524	10	14	committee	committee	PROPN
fbem-10524	10	15	,	,	PUNCT
fbem-10524	10	16	it	it	PRON
fbem-10524	10	17	has	have	AUX
fbem-10524	10	18	been	be	AUX
fbem-10524	10	19	decided	decide	VERB
fbem-10524	10	20	that	that	SCONJ
fbem-10524	10	21	the	the	DET
fbem-10524	10	22	new	new	ADJ
fbem-10524	10	23	direction	direction	NOUN
fbem-10524	10	24	of	of	ADP
fbem-10524	10	25	china	china	PROPN
fbem-10524	10	26	's	's	PART
fbem-10524	10	27	comprehensive	comprehensive	ADJ
fbem-10524	10	28	deepening	deepening	NOUN
fbem-10524	10	29	reform	reform	NOUN
fbem-10524	10	30	is	be	AUX
fbem-10524	10	31	to	to	PART
fbem-10524	10	32	promote	promote	VERB
fbem-10524	10	33	the	the	DET
fbem-10524	10	34	modernization	modernization	NOUN
fbem-10524	10	35	of	of	ADP
fbem-10524	10	36	national	national	ADJ
fbem-10524	10	37	governance	governance	NOUN
fbem-10524	10	38	capacity	capacity	NOUN
fbem-10524	10	39	and	and	CCONJ
fbem-10524	10	40	governance	governance	NOUN
fbem-10524	10	41	system	system	NOUN
fbem-10524	10	42	by	by	ADP
fbem-10524	10	43	the	the	DET
fbem-10524	10	44	principle	principle	NOUN
fbem-10524	10	45	of	of	ADP
fbem-10524	10	46	the	the	DET
fbem-10524	10	47	rule	rule	NOUN
fbem-10524	10	48	of	of	ADP
fbem-10524	10	49	law	law	NOUN
fbem-10524	10	50	,	,	PUNCT
fbem-10524	10	51	while	while	SCONJ
fbem-10524	10	52	the	the	DET
fbem-10524	10	53	modernization	modernization	NOUN
fbem-10524	10	54	of	of	ADP
fbem-10524	10	55	national	national	ADJ
fbem-10524	10	56	governance	governance	NOUN
fbem-10524	10	57	is	be	AUX
fbem-10524	10	58	the	the	DET
fbem-10524	10	59	logical	logical	ADJ
fbem-10524	10	60	starting	starting	NOUN
fbem-10524	10	61	point	point	NOUN
fbem-10524	10	62	of	of	ADP
fbem-10524	10	63	the	the	DET
fbem-10524	10	64	construction	construction	NOUN
fbem-10524	10	65	of	of	ADP
fbem-10524	10	66	the	the	DET
fbem-10524	10	67	modern	modern	ADJ
fbem-10524	10	68	financial	financial	ADJ
fbem-10524	10	69	system	system	NOUN
fbem-10524	10	70	,	,	PUNCT
fbem-10524	10	71	and	and	CCONJ
fbem-10524	10	72	the	the	DET
fbem-10524	10	73	rule	rule	NOUN
fbem-10524	10	74	of	of	ADP
fbem-10524	10	75	law	law	NOUN
fbem-10524	10	76	is	be	AUX
fbem-10524	10	77	the	the	DET
fbem-10524	10	78	core	core	NOUN
fbem-10524	10	79	of	of	ADP
fbem-10524	10	80	the	the	DET
fbem-10524	10	81	construction	construction	NOUN
fbem-10524	10	82	of	of	ADP
fbem-10524	10	83	the	the	DET
fbem-10524	10	84	modern	modern	ADJ
fbem-10524	10	85	financial	financial	ADJ
fbem-10524	10	86	system	system	NOUN
fbem-10524	10	87	.	.	PUNCT
fbem-10524	11	1	in	in	ADP
fbem-10524	11	2	the	the	DET
fbem-10524	11	3	construction	construction	NOUN
fbem-10524	11	4	of	of	ADP
fbem-10524	11	5	the	the	DET
fbem-10524	11	6	financial	financial	ADJ
fbem-10524	11	7	rule	rule	NOUN
fbem-10524	11	8	of	of	ADP
fbem-10524	11	9	law	law	NOUN
fbem-10524	11	10	,	,	PUNCT
fbem-10524	11	11	improving	improve	VERB
fbem-10524	11	12	the	the	DET
fbem-10524	11	13	financial	financial	ADJ
fbem-10524	11	14	legal	legal	ADJ
fbem-10524	11	15	system	system	NOUN
fbem-10524	11	16	,	,	PUNCT
fbem-10524	11	17	i.e.	i.e.	X
fbem-10524	11	18	,	,	PUNCT
fbem-10524	11	19	improving	improve	VERB
fbem-10524	11	20	financial	financial	ADJ
fbem-10524	11	21	legislation	legislation	NOUN
fbem-10524	11	22	is	be	AUX
fbem-10524	11	23	fundamental	fundamental	ADJ
fbem-10524	11	24	.	.	PUNCT
fbem-10524	12	1	the	the	DET
fbem-10524	12	2	ministry	ministry	PROPN
fbem-10524	12	3	of	of	ADP
fbem-10524	12	4	finance	finance	PROPN
fbem-10524	12	5	,	,	PUNCT
fbem-10524	12	6	under	under	ADP
fbem-10524	12	7	the	the	DET
fbem-10524	12	8	strong	strong	ADJ
fbem-10524	12	9	leadership	leadership	NOUN
fbem-10524	12	10	of	of	ADP
fbem-10524	12	11	the	the	DET
fbem-10524	12	12	party	party	PROPN
fbem-10524	12	13	central	central	PROPN
fbem-10524	12	14	committee	committee	PROPN
fbem-10524	12	15	with	with	ADP
fbem-10524	12	16	comrade	comrade	NOUN
fbem-10524	12	17	xi	xi	X
fbem-10524	12	18	jinping	jinpe	VERB
fbem-10524	12	19	as	as	ADP
fbem-10524	12	20	the	the	DET
fbem-10524	12	21	core	core	NOUN
fbem-10524	12	22	,	,	PUNCT
fbem-10524	12	23	insists	insist	VERB
fbem-10524	12	24	on	on	ADP
fbem-10524	12	25	taking	take	VERB
fbem-10524	12	26	xi	xi	NOUN
fbem-10524	12	27	jinping	jinping	NOUN
fbem-10524	12	28	's	's	PART
fbem-10524	12	29	thought	thought	NOUN
fbem-10524	12	30	of	of	ADP
fbem-10524	12	31	socialism	socialism	NOUN
fbem-10524	12	32	with	with	ADP
fbem-10524	12	33	chinese	chinese	ADJ
fbem-10524	12	34	characteristics	characteristic	NOUN
fbem-10524	12	35	in	in	ADP
fbem-10524	12	36	the	the	DET
fbem-10524	12	37	new	new	ADJ
fbem-10524	12	38	era	era	NOUN
fbem-10524	12	39	as	as	ADP
fbem-10524	12	40	its	its	PRON
fbem-10524	12	41	guidance	guidance	NOUN
fbem-10524	12	42	,	,	PUNCT
fbem-10524	12	43	actively	actively	ADV
fbem-10524	12	44	promotes	promote	VERB
fbem-10524	12	45	the	the	DET
fbem-10524	12	46	work	work	NOUN
fbem-10524	12	47	of	of	ADP
fbem-10524	12	48	financial	financial	ADJ
fbem-10524	12	49	reform	reform	NOUN
fbem-10524	12	50	and	and	CCONJ
fbem-10524	12	51	development	development	NOUN
fbem-10524	12	52	,	,	PUNCT
fbem-10524	12	53	conscientiously	conscientiously	ADV
fbem-10524	12	54	implements	implement	VERB
fbem-10524	12	55	the	the	DET
fbem-10524	12	56	decisions	decision	NOUN
fbem-10524	12	57	of	of	ADP
fbem-10524	12	58	the	the	DET
fbem-10524	12	59	central	central	ADJ
fbem-10524	12	60	committee	committee	NOUN
fbem-10524	12	61	on	on	ADP
fbem-10524	12	62	the	the	DET
fbem-10524	12	63	comprehensive	comprehensive	ADJ
fbem-10524	12	64	rule	rule	NOUN
fbem-10524	12	65	of	of	ADP
fbem-10524	12	66	law	law	NOUN
fbem-10524	12	67	,	,	PUNCT
fbem-10524	12	68	thoroughly	thoroughly	ADV
fbem-10524	12	69	implements	implement	VERB
fbem-10524	12	70	the	the	DET
fbem-10524	12	71	requirements	requirement	NOUN
fbem-10524	12	72	of	of	ADP
fbem-10524	12	73	the	the	DET
fbem-10524	12	74	tasks	task	NOUN
fbem-10524	12	75	of	of	ADP
fbem-10524	12	76	the	the	DET
fbem-10524	12	77	comprehensive	comprehensive	ADJ
fbem-10524	12	78	rule	rule	NOUN
fbem-10524	12	79	of	of	ADP
fbem-10524	12	80	law	law	NOUN
fbem-10524	12	81	,	,	PUNCT
fbem-10524	12	82	and	and	CCONJ
fbem-10524	12	83	actively	actively	ADV
fbem-10524	12	84	promotes	promote	VERB
fbem-10524	12	85	the	the	DET
fbem-10524	12	86	construction	construction	NOUN
fbem-10524	12	87	of	of	ADP
fbem-10524	12	88	the	the	DET
fbem-10524	12	89	rule	rule	NOUN
fbem-10524	12	90	of	of	ADP
fbem-10524	12	91	law	law	NOUN
fbem-10524	12	92	in	in	ADP
fbem-10524	12	93	finance	finance	NOUN
fbem-10524	12	94	,	,	PUNCT
fbem-10524	12	95	to	to	PART
fbem-10524	12	96	better	well	ADV
fbem-10524	12	97	play	play	VERB
fbem-10524	12	98	the	the	DET
fbem-10524	12	99	basic	basic	ADJ
fbem-10524	12	100	and	and	CCONJ
fbem-10524	12	101	important	important	ADJ
fbem-10524	12	102	role	role	NOUN
fbem-10524	12	103	of	of	ADP
fbem-10524	12	104	finance	finance	NOUN
fbem-10524	12	105	in	in	ADP
fbem-10524	12	106	national	national	ADJ
fbem-10524	12	107	governance	governance	NOUN
fbem-10524	12	108	.	.	PUNCT
fbem-10524	13	1	in	in	ADP
fbem-10524	13	2	recent	recent	ADJ
fbem-10524	13	3	years	year	NOUN
fbem-10524	13	4	,	,	PUNCT
fbem-10524	13	5	china	china	PROPN
fbem-10524	13	6	has	have	AUX
fbem-10524	13	7	been	be	AUX
fbem-10524	13	8	actively	actively	ADV
fbem-10524	13	9	improving	improve	VERB
fbem-10524	13	10	its	its	PRON
fbem-10524	13	11	financial	financial	ADJ
fbem-10524	13	12	system	system	NOUN
fbem-10524	13	13	.	.	PUNCT
fbem-10524	14	1	in	in	ADP
fbem-10524	14	2	recent	recent	ADJ
fbem-10524	14	3	years	year	NOUN
fbem-10524	14	4	,	,	PUNCT
fbem-10524	14	5	china	china	PROPN
fbem-10524	14	6	has	have	AUX
fbem-10524	14	7	actively	actively	ADV
fbem-10524	14	8	improved	improve	VERB
fbem-10524	14	9	legislation	legislation	NOUN
fbem-10524	14	10	in	in	ADP
fbem-10524	14	11	key	key	ADJ
fbem-10524	14	12	areas	area	NOUN
fbem-10524	14	13	of	of	ADP
fbem-10524	14	14	finance	finance	NOUN
fbem-10524	14	15	,	,	PUNCT
fbem-10524	14	16	such	such	ADJ
fbem-10524	14	17	as	as	ADP
fbem-10524	14	18	the	the	DET
fbem-10524	14	19	implementation	implementation	NOUN
fbem-10524	14	20	of	of	ADP
fbem-10524	14	21	the	the	DET
fbem-10524	14	22	principle	principle	NOUN
fbem-10524	14	23	of	of	ADP
fbem-10524	14	24	statutory	statutory	ADJ
fbem-10524	14	25	taxation	taxation	NOUN
fbem-10524	14	26	for	for	ADP
fbem-10524	14	27	the	the	DET
fbem-10524	14	28	first	first	ADJ
fbem-10524	14	29	time	time	NOUN
fbem-10524	14	30	in	in	ADP
fbem-10524	14	31	practice	practice	NOUN
fbem-10524	14	32	,	,	PUNCT
fbem-10524	14	33	which	which	PRON
fbem-10524	14	34	has	have	AUX
fbem-10524	14	35	further	far	ADV
fbem-10524	14	36	expanded	expand	VERB
fbem-10524	14	37	china	china	PROPN
fbem-10524	14	38	's	's	PART
fbem-10524	14	39	fiscal	fiscal	ADJ
fbem-10524	14	40	and	and	CCONJ
fbem-10524	14	41	taxation	taxation	NOUN
fbem-10524	14	42	law	law	NOUN
fbem-10524	14	43	system	system	NOUN
fbem-10524	14	44	;	;	PUNCT
fbem-10524	14	45	further	far	ADV
fbem-10524	14	46	realized	realize	VERB
fbem-10524	14	47	the	the	DET
fbem-10524	14	48	rule	rule	NOUN
fbem-10524	14	49	of	of	ADP
fbem-10524	14	50	law	law	NOUN
fbem-10524	14	51	and	and	CCONJ
fbem-10524	14	52	standardization	standardization	NOUN
fbem-10524	14	53	of	of	ADP
fbem-10524	14	54	budget	budget	NOUN
fbem-10524	14	55	management	management	NOUN
fbem-10524	14	56	by	by	ADP
fbem-10524	14	57	amending	amend	VERB
fbem-10524	14	58	the	the	DET
fbem-10524	14	59	budget	budget	NOUN
fbem-10524	14	60	law	law	NOUN
fbem-10524	14	61	and	and	CCONJ
fbem-10524	14	62	revising	revise	VERB
fbem-10524	14	63	the	the	DET
fbem-10524	14	64	regulations	regulation	NOUN
fbem-10524	14	65	on	on	ADP
fbem-10524	14	66	the	the	DET
fbem-10524	14	67	implementation	implementation	NOUN
fbem-10524	14	68	of	of	ADP
fbem-10524	14	69	the	the	DET
fbem-10524	14	70	budget	budget	NOUN
fbem-10524	14	71	law	law	NOUN
fbem-10524	15	1	[	[	X
fbem-10524	15	2	1	1	NUM
fbem-10524	15	3	]	]	PUNCT
fbem-10524	15	4	;	;	PUNCT
fbem-10524	15	5	promoted	promote	VERB
fbem-10524	15	6	the	the	DET
fbem-10524	15	7	introduction	introduction	NOUN
fbem-10524	15	8	of	of	ADP
fbem-10524	15	9	regulations	regulation	NOUN
fbem-10524	15	10	on	on	ADP
fbem-10524	15	11	the	the	DET
fbem-10524	15	12	management	management	NOUN
fbem-10524	15	13	of	of	ADP
fbem-10524	15	14	stateowned	stateowne	VERB
fbem-10524	15	15	assets	asset	NOUN
fbem-10524	15	16	of	of	ADP
fbem-10524	15	17	administrative	administrative	ADJ
fbem-10524	15	18	institutions	institution	NOUN
fbem-10524	15	19	on	on	ADP
fbem-10524	15	20	schedule	schedule	NOUN
fbem-10524	15	21	,	,	PUNCT
fbem-10524	15	22	filling	fill	VERB
fbem-10524	15	23	the	the	DET
fbem-10524	15	24	legal	legal	ADJ
fbem-10524	15	25	gaps	gap	NOUN
fbem-10524	15	26	in	in	ADP
fbem-10524	15	27	the	the	DET
fbem-10524	15	28	field	field	NOUN
fbem-10524	15	29	of	of	ADP
fbem-10524	15	30	state	state	NOUN
fbem-10524	15	31	-	-	PUNCT
fbem-10524	15	32	owned	own	VERB
fbem-10524	15	33	assets	asset	NOUN
fbem-10524	15	34	management	management	NOUN
fbem-10524	15	35	;	;	PUNCT
fbem-10524	15	36	and	and	CCONJ
fbem-10524	15	37	promoted	promote	VERB
fbem-10524	15	38	the	the	DET
fbem-10524	15	39	formulation	formulation	NOUN
fbem-10524	15	40	of	of	ADP
fbem-10524	15	41	amendments	amendment	NOUN
fbem-10524	15	42	to	to	ADP
fbem-10524	15	43	the	the	DET
fbem-10524	15	44	government	government	NOUN
fbem-10524	15	45	procurement	procurement	NOUN
fbem-10524	15	46	law	law	NOUN
fbem-10524	15	47	;	;	PUNCT
fbem-10524	15	48	promoting	promote	VERB
fbem-10524	15	49	the	the	DET
fbem-10524	15	50	enactment	enactment	NOUN
fbem-10524	15	51	and	and	CCONJ
fbem-10524	15	52	amendment	amendment	NOUN
fbem-10524	15	53	of	of	ADP
fbem-10524	15	54	more	more	ADJ
fbem-10524	15	55	than	than	ADP
fbem-10524	15	56	10	10	NUM
fbem-10524	15	57	administrative	administrative	ADJ
fbem-10524	15	58	regulations	regulation	NOUN
fbem-10524	15	59	such	such	ADJ
fbem-10524	15	60	as	as	ADP
fbem-10524	15	61	regulations	regulation	NOUN
fbem-10524	15	62	on	on	ADP
fbem-10524	15	63	the	the	DET
fbem-10524	15	64	implementation	implementation	NOUN
fbem-10524	15	65	of	of	ADP
fbem-10524	15	66	the	the	DET
fbem-10524	15	67	government	government	NOUN
fbem-10524	15	68	procurement	procurement	NOUN
fbem-10524	15	69	law	law	NOUN
fbem-10524	15	70	,	,	PUNCT
fbem-10524	15	71	regulations	regulation	NOUN
fbem-10524	15	72	on	on	ADP
fbem-10524	15	73	the	the	DET
fbem-10524	15	74	national	national	ADJ
fbem-10524	15	75	social	social	ADJ
fbem-10524	15	76	security	security	NOUN
fbem-10524	15	77	fund	fund	NOUN
fbem-10524	15	78	,	,	PUNCT
fbem-10524	15	79	provisional	provisional	ADJ
fbem-10524	15	80	regulations	regulation	NOUN
fbem-10524	15	81	on	on	ADP
fbem-10524	15	82	value	value	NOUN
fbem-10524	15	83	added	add	VERB
fbem-10524	15	84	tax	tax	NOUN
fbem-10524	15	85	,	,	PUNCT
fbem-10524	15	86	and	and	CCONJ
fbem-10524	15	87	more	more	ADJ
fbem-10524	15	88	than	than	ADP
fbem-10524	15	89	30	30	NUM
fbem-10524	15	90	regulations	regulation	NOUN
fbem-10524	15	91	such	such	ADJ
fbem-10524	15	92	as	as	ADP
fbem-10524	15	93	measures	measure	NOUN
fbem-10524	15	94	for	for	ADP
fbem-10524	15	95	the	the	DET
fbem-10524	15	96	administration	administration	NOUN
fbem-10524	15	97	of	of	ADP
fbem-10524	15	98	agency	agency	PROPN
fbem-10524	15	99	bookkeeping	bookkeeping	NOUN
fbem-10524	15	100	,	,	PUNCT
fbem-10524	15	101	measures	measure	NOUN
fbem-10524	15	102	for	for	ADP
fbem-10524	15	103	the	the	DET
fbem-10524	15	104	financial	financial	ADJ
fbem-10524	15	105	supervision	supervision	NOUN
fbem-10524	15	106	and	and	CCONJ
fbem-10524	15	107	administration	administration	NOUN
fbem-10524	15	108	of	of	ADP
fbem-10524	15	109	the	the	DET
fbem-10524	15	110	asset	asset	NOUN
fbem-10524	15	111	appraisal	appraisal	NOUN
fbem-10524	15	112	industry	industry	NOUN
fbem-10524	15	113	,	,	PUNCT
fbem-10524	15	114	measures	measure	NOUN
fbem-10524	15	115	for	for	ADP
fbem-10524	15	116	the	the	DET
fbem-10524	15	117	administration	administration	NOUN
fbem-10524	15	118	of	of	ADP
fbem-10524	15	119	government	government	NOUN
fbem-10524	15	120	purchased	purchase	VERB
fbem-10524	15	121	services	service	NOUN
fbem-10524	15	122	,	,	PUNCT
fbem-10524	15	123	covering	cover	VERB
fbem-10524	15	124	revenue	revenue	NOUN
fbem-10524	15	125	management	management	NOUN
fbem-10524	15	126	,	,	PUNCT
fbem-10524	15	127	expenditure	expenditure	NOUN
fbem-10524	15	128	management	management	NOUN
fbem-10524	15	129	,	,	PUNCT
fbem-10524	15	130	debt	debt	NOUN
fbem-10524	15	131	management	management	NOUN
fbem-10524	15	132	,	,	PUNCT
fbem-10524	15	133	asset	asset	NOUN
fbem-10524	15	134	management	management	NOUN
fbem-10524	15	135	,	,	PUNCT
fbem-10524	15	136	financial	financial	ADJ
fbem-10524	15	137	and	and	CCONJ
fbem-10524	15	138	accounting	accounting	NOUN
fbem-10524	15	139	management	management	NOUN
fbem-10524	15	140	,	,	PUNCT
fbem-10524	15	141	industry	industry	NOUN
fbem-10524	15	142	management	management	NOUN
fbem-10524	15	143	,	,	PUNCT
fbem-10524	15	144	and	and	CCONJ
fbem-10524	15	145	supervision	supervision	NOUN
fbem-10524	15	146	and	and	CCONJ
fbem-10524	15	147	management	management	NOUN
fbem-10524	15	148	of	of	ADP
fbem-10524	15	149	various	various	ADJ
fbem-10524	15	150	fields	field	NOUN
fbem-10524	15	151	,	,	PUNCT
fbem-10524	15	152	basically	basically	ADV
fbem-10524	15	153	forming	form	VERB
fbem-10524	15	154	a	a	DET
fbem-10524	15	155	modern	modern	ADJ
fbem-10524	15	156	financial	financial	ADJ
fbem-10524	15	157	legal	legal	ADJ
fbem-10524	15	158	system	system	NOUN
fbem-10524	15	159	.	.	PUNCT
fbem-10524	16	1	at	at	ADP
fbem-10524	16	2	the	the	DET
fbem-10524	16	3	same	same	ADJ
fbem-10524	16	4	time	time	NOUN
fbem-10524	16	5	,	,	PUNCT
fbem-10524	16	6	we	we	PRON
fbem-10524	16	7	have	have	AUX
fbem-10524	16	8	carried	carry	VERB
fbem-10524	16	9	out	out	ADP
fbem-10524	16	10	in	in	ADP
fbem-10524	16	11	-	-	PUNCT
fbem-10524	16	12	depth	depth	NOUN
fbem-10524	16	13	legislative	legislative	ADJ
fbem-10524	16	14	investigation	investigation	NOUN
fbem-10524	16	15	and	and	CCONJ
fbem-10524	16	16	research	research	NOUN
fbem-10524	16	17	,	,	PUNCT
fbem-10524	16	18	promoted	promote	VERB
fbem-10524	16	19	the	the	DET
fbem-10524	16	20	introduction	introduction	NOUN
fbem-10524	16	21	of	of	ADP
fbem-10524	16	22	a	a	DET
fbem-10524	16	23	series	series	NOUN
fbem-10524	16	24	of	of	ADP
fbem-10524	16	25	financial	financial	ADJ
fbem-10524	16	26	laws	law	NOUN
fbem-10524	16	27	and	and	CCONJ
fbem-10524	16	28	regulations	regulation	NOUN
fbem-10524	16	29	and	and	CCONJ
fbem-10524	16	30	departmental	departmental	ADJ
fbem-10524	16	31	regulations	regulation	NOUN
fbem-10524	16	32	,	,	PUNCT
fbem-10524	16	33	and	and	CCONJ
fbem-10524	16	34	organized	organize	VERB
fbem-10524	16	35	post	post	ADJ
fbem-10524	16	36	-	-	ADJ
fbem-10524	16	37	legislative	legislative	ADJ
fbem-10524	16	38	evaluation	evaluation	NOUN
fbem-10524	16	39	of	of	ADP
fbem-10524	16	40	the	the	DET
fbem-10524	16	41	budget	budget	NOUN
fbem-10524	16	42	law	law	NOUN
fbem-10524	16	43	,	,	PUNCT
fbem-10524	16	44	laying	lay	VERB
fbem-10524	16	45	a	a	DET
fbem-10524	16	46	solid	solid	ADJ
fbem-10524	16	47	foundation	foundation	NOUN
fbem-10524	16	48	for	for	ADP
fbem-10524	16	49	the	the	DET
fbem-10524	16	50	subsequent	subsequent	ADJ
fbem-10524	16	51	legislative	legislative	ADJ
fbem-10524	16	52	work	work	NOUN
fbem-10524	16	53	and	and	CCONJ
fbem-10524	16	54	the	the	DET
fbem-10524	16	55	improvement	improvement	NOUN
fbem-10524	16	56	of	of	ADP
fbem-10524	16	57	the	the	DET
fbem-10524	16	58	financial	financial	ADJ
fbem-10524	16	59	system	system	NOUN
fbem-10524	16	60	.	.	PUNCT
fbem-10524	17	1	however	however	ADV
fbem-10524	17	2	,	,	PUNCT
fbem-10524	17	3	china	china	PROPN
fbem-10524	17	4	's	's	PART
fbem-10524	17	5	current	current	ADJ
fbem-10524	17	6	financial	financial	ADJ
fbem-10524	17	7	legal	legal	ADJ
fbem-10524	17	8	system	system	NOUN
fbem-10524	17	9	is	be	AUX
fbem-10524	17	10	not	not	PART
fbem-10524	17	11	sound	sound	ADJ
fbem-10524	17	12	,	,	PUNCT
fbem-10524	17	13	financial	financial	ADJ
fbem-10524	17	14	legislation	legislation	NOUN
fbem-10524	17	15	is	be	AUX
fbem-10524	17	16	lagging	lag	VERB
fbem-10524	17	17	,	,	PUNCT
fbem-10524	17	18	with	with	ADP
fbem-10524	17	19	a	a	DET
fbem-10524	17	20	relatively	relatively	ADV
fbem-10524	17	21	small	small	ADJ
fbem-10524	17	22	number	number	NOUN
fbem-10524	17	23	of	of	ADP
fbem-10524	17	24	laws	law	NOUN
fbem-10524	17	25	,	,	PUNCT
fbem-10524	17	26	mostly	mostly	ADV
fbem-10524	17	27	administrative	administrative	ADJ
fbem-10524	17	28	regulations	regulation	NOUN
fbem-10524	17	29	,	,	PUNCT
fbem-10524	17	30	and	and	CCONJ
fbem-10524	17	31	the	the	DET
fbem-10524	17	32	financial	financial	ADJ
fbem-10524	17	33	power	power	NOUN
fbem-10524	17	34	is	be	AUX
fbem-10524	17	35	largely	largely	ADV
fbem-10524	17	36	in	in	ADP
fbem-10524	17	37	a	a	DET
fbem-10524	17	38	disorderly	disorderly	ADJ
fbem-10524	17	39	and	and	CCONJ
fbem-10524	17	40	out	out	ADV
fbem-10524	17	41	-	-	PUNCT
fbem-10524	17	42	of	of	ADP
fbem-10524	17	43	-	-	PUNCT
fbem-10524	17	44	order	order	NOUN
fbem-10524	17	45	state	state	NOUN
fbem-10524	17	46	dominated	dominate	VERB
fbem-10524	17	47	by	by	ADP
fbem-10524	17	48	administrative	administrative	ADJ
fbem-10524	17	49	power	power	NOUN
fbem-10524	17	50	.	.	PUNCT
fbem-10524	18	1	especially	especially	ADV
fbem-10524	18	2	in	in	ADP
fbem-10524	18	3	financial	financial	ADJ
fbem-10524	18	4	practice	practice	NOUN
fbem-10524	18	5	,	,	PUNCT
fbem-10524	18	6	there	there	PRON
fbem-10524	18	7	is	be	VERB
fbem-10524	18	8	the	the	DET
fbem-10524	18	9	phenomenon	phenomenon	NOUN
fbem-10524	18	10	of	of	ADP
fbem-10524	18	11	the	the	DET
fbem-10524	18	12	absence	absence	NOUN
fbem-10524	18	13	and	and	CCONJ
fbem-10524	18	14	gap	gap	NOUN
fbem-10524	18	15	of	of	ADP
fbem-10524	18	16	the	the	DET
fbem-10524	18	17	basic	basic	ADJ
fbem-10524	18	18	financial	financial	ADJ
fbem-10524	18	19	laws	law	NOUN
fbem-10524	18	20	of	of	ADP
fbem-10524	18	21	the	the	DET
fbem-10524	18	22	unifying	unifying	ADJ
fbem-10524	18	23	nature	nature	NOUN
fbem-10524	18	24	.	.	PUNCT
fbem-10524	19	1	at	at	ADP
fbem-10524	19	2	the	the	DET
fbem-10524	19	3	same	same	ADJ
fbem-10524	19	4	time	time	NOUN
fbem-10524	19	5	,	,	PUNCT
fbem-10524	19	6	the	the	DET
fbem-10524	19	7	values	value	NOUN
fbem-10524	19	8	of	of	ADP
fbem-10524	19	9	fiscal	fiscal	ADJ
fbem-10524	19	10	democracy	democracy	NOUN
fbem-10524	19	11	,	,	PUNCT
fbem-10524	19	12	fiscal	fiscal	ADJ
fbem-10524	19	13	justice	justice	NOUN
fbem-10524	19	14	,	,	PUNCT
fbem-10524	19	15	and	and	CCONJ
fbem-10524	19	16	fiscal	fiscal	ADJ
fbem-10524	19	17	equality	equality	NOUN
fbem-10524	19	18	are	be	AUX
fbem-10524	19	19	not	not	PART
fbem-10524	19	20	implemented	implement	VERB
fbem-10524	19	21	.	.	PUNCT
fbem-10524	20	1	the	the	DET
fbem-10524	20	2	61	61	NUM
fbem-10524	20	3	premise	premise	NOUN
fbem-10524	20	4	of	of	ADP
fbem-10524	20	5	law	law	NOUN
fbem-10524	20	6	enforcement	enforcement	NOUN
fbem-10524	20	7	is	be	AUX
fbem-10524	20	8	to	to	PART
fbem-10524	20	9	have	have	VERB
fbem-10524	20	10	laws	law	NOUN
fbem-10524	20	11	to	to	PART
fbem-10524	20	12	follow	follow	VERB
fbem-10524	20	13	,	,	PUNCT
fbem-10524	20	14	and	and	CCONJ
fbem-10524	20	15	a	a	DET
fbem-10524	20	16	systematic	systematic	ADJ
fbem-10524	20	17	and	and	CCONJ
fbem-10524	20	18	complete	complete	ADJ
fbem-10524	20	19	financial	financial	ADJ
fbem-10524	20	20	legislation	legislation	NOUN
fbem-10524	20	21	system	system	NOUN
fbem-10524	20	22	,	,	PUNCT
fbem-10524	20	23	as	as	ADP
fbem-10524	20	24	an	an	DET
fbem-10524	20	25	external	external	ADJ
fbem-10524	20	26	component	component	NOUN
fbem-10524	20	27	of	of	ADP
fbem-10524	20	28	financial	financial	ADJ
fbem-10524	20	29	rule	rule	NOUN
fbem-10524	20	30	,	,	PUNCT
fbem-10524	20	31	can	can	AUX
fbem-10524	20	32	provide	provide	VERB
fbem-10524	20	33	a	a	DET
fbem-10524	20	34	solid	solid	ADJ
fbem-10524	20	35	institutional	institutional	ADJ
fbem-10524	20	36	guarantee	guarantee	NOUN
fbem-10524	20	37	for	for	ADP
fbem-10524	20	38	the	the	DET
fbem-10524	20	39	realization	realization	NOUN
fbem-10524	20	40	of	of	ADP
fbem-10524	20	41	financial	financial	ADJ
fbem-10524	20	42	rule	rule	NOUN
fbem-10524	20	43	.	.	PUNCT
fbem-10524	21	1	it	it	PRON
fbem-10524	21	2	is	be	AUX
fbem-10524	21	3	necessary	necessary	ADJ
fbem-10524	21	4	to	to	PART
fbem-10524	21	5	effectively	effectively	ADV
fbem-10524	21	6	promote	promote	VERB
fbem-10524	21	7	the	the	DET
fbem-10524	21	8	construction	construction	NOUN
fbem-10524	21	9	of	of	ADP
fbem-10524	21	10	finance	finance	NOUN
fbem-10524	21	11	under	under	ADP
fbem-10524	21	12	the	the	DET
fbem-10524	21	13	rule	rule	NOUN
fbem-10524	21	14	of	of	ADP
fbem-10524	21	15	law	law	NOUN
fbem-10524	21	16	through	through	ADP
fbem-10524	21	17	the	the	DET
fbem-10524	21	18	development	development	NOUN
fbem-10524	21	19	of	of	ADP
fbem-10524	21	20	a	a	DET
fbem-10524	21	21	complete	complete	ADJ
fbem-10524	21	22	system	system	NOUN
fbem-10524	21	23	of	of	ADP
fbem-10524	21	24	financial	financial	ADJ
fbem-10524	21	25	laws	law	NOUN
fbem-10524	21	26	and	and	CCONJ
fbem-10524	21	27	regulations	regulation	NOUN
fbem-10524	21	28	.	.	PUNCT
fbem-10524	22	1	to	to	ADP
fbem-10524	22	2	this	this	DET
fbem-10524	22	3	end	end	NOUN
fbem-10524	22	4	,	,	PUNCT
fbem-10524	22	5	the	the	DET
fbem-10524	22	6	research	research	NOUN
fbem-10524	22	7	in	in	ADP
fbem-10524	22	8	this	this	DET
fbem-10524	22	9	paper	paper	NOUN
fbem-10524	22	10	starts	start	VERB
fbem-10524	22	11	from	from	ADP
fbem-10524	22	12	fiscal	fiscal	ADJ
fbem-10524	22	13	legislation	legislation	NOUN
fbem-10524	22	14	and	and	CCONJ
fbem-10524	22	15	analyzes	analyze	VERB
fbem-10524	22	16	four	four	NUM
fbem-10524	22	17	levels	level	NOUN
fbem-10524	22	18	:	:	PUNCT
fbem-10524	22	19	an	an	DET
fbem-10524	22	20	overview	overview	NOUN
fbem-10524	22	21	of	of	ADP
fbem-10524	22	22	fiscal	fiscal	ADJ
fbem-10524	22	23	legislation	legislation	NOUN
fbem-10524	22	24	,	,	PUNCT
fbem-10524	22	25	deficiencies	deficiency	NOUN
fbem-10524	22	26	of	of	ADP
fbem-10524	22	27	fiscal	fiscal	ADJ
fbem-10524	22	28	legislation	legislation	NOUN
fbem-10524	22	29	,	,	PUNCT
fbem-10524	22	30	examination	examination	NOUN
fbem-10524	22	31	and	and	CCONJ
fbem-10524	22	32	reference	reference	NOUN
fbem-10524	22	33	of	of	ADP
fbem-10524	22	34	foreign	foreign	ADJ
fbem-10524	22	35	fiscal	fiscal	ADJ
fbem-10524	22	36	legislation	legislation	NOUN
fbem-10524	22	37	,	,	PUNCT
fbem-10524	22	38	and	and	CCONJ
fbem-10524	22	39	suggestions	suggestion	NOUN
fbem-10524	22	40	for	for	ADP
fbem-10524	22	41	improving	improve	VERB
fbem-10524	22	42	fiscal	fiscal	ADJ
fbem-10524	22	43	legislation	legislation	NOUN
fbem-10524	22	44	in	in	ADP
fbem-10524	22	45	china	china	PROPN
fbem-10524	22	46	,	,	PUNCT
fbem-10524	22	47	taking	take	VERB
fbem-10524	22	48	it	it	PRON
fbem-10524	22	49	as	as	ADP
fbem-10524	22	50	a	a	DET
fbem-10524	22	51	breakthrough	breakthrough	NOUN
fbem-10524	22	52	to	to	PART
fbem-10524	22	53	promote	promote	VERB
fbem-10524	22	54	the	the	DET
fbem-10524	22	55	process	process	NOUN
fbem-10524	22	56	of	of	ADP
fbem-10524	22	57	rule	rule	NOUN
fbem-10524	22	58	of	of	ADP
fbem-10524	22	59	law	law	NOUN
fbem-10524	22	60	and	and	CCONJ
fbem-10524	22	61	modernization	modernization	NOUN
fbem-10524	22	62	of	of	ADP
fbem-10524	22	63	china	china	PROPN
fbem-10524	22	64	's	's	PART
fbem-10524	22	65	finance	finance	NOUN
fbem-10524	22	66	on	on	ADP
fbem-10524	22	67	this	this	DET
fbem-10524	22	68	basis	basis	NOUN
fbem-10524	22	69	.	.	PUNCT
fbem-10524	23	1	2	2	X
fbem-10524	23	2	.	.	X
fbem-10524	23	3	overview	overview	NOUN
fbem-10524	23	4	of	of	ADP
fbem-10524	23	5	our	our	PRON
fbem-10524	23	6	fiscal	fiscal	ADJ
fbem-10524	23	7	law	law	NOUN
fbem-10524	23	8	legislation	legislation	NOUN
fbem-10524	23	9	2.1	2.1	NUM
fbem-10524	23	10	.	.	PUNCT
fbem-10524	24	1	concept	concept	NOUN
fbem-10524	24	2	of	of	ADP
fbem-10524	24	3	fiscal	fiscal	ADJ
fbem-10524	24	4	law	law	NOUN
fbem-10524	24	5	finance	finance	NOUN
fbem-10524	24	6	refers	refer	VERB
fbem-10524	24	7	to	to	ADP
fbem-10524	24	8	the	the	DET
fbem-10524	24	9	economic	economic	ADJ
fbem-10524	24	10	behavior	behavior	NOUN
fbem-10524	24	11	of	of	ADP
fbem-10524	24	12	the	the	DET
fbem-10524	24	13	state	state	NOUN
fbem-10524	24	14	as	as	ADP
fbem-10524	24	15	the	the	DET
fbem-10524	24	16	main	main	ADJ
fbem-10524	24	17	body	body	NOUN
fbem-10524	24	18	,	,	PUNCT
fbem-10524	24	19	including	include	VERB
fbem-10524	24	20	both	both	CCONJ
fbem-10524	24	21	fiscal	fiscal	ADJ
fbem-10524	24	22	revenue	revenue	NOUN
fbem-10524	24	23	and	and	CCONJ
fbem-10524	24	24	fiscal	fiscal	ADJ
fbem-10524	24	25	expenditure	expenditure	NOUN
fbem-10524	24	26	.	.	PUNCT
fbem-10524	25	1	it	it	PRON
fbem-10524	25	2	is	be	AUX
fbem-10524	25	3	a	a	DET
fbem-10524	25	4	special	special	ADJ
fbem-10524	25	5	distribution	distribution	NOUN
fbem-10524	25	6	relationship	relationship	NOUN
fbem-10524	25	7	formed	form	VERB
fbem-10524	25	8	by	by	ADP
fbem-10524	25	9	the	the	DET
fbem-10524	25	10	government	government	NOUN
fbem-10524	25	11	's	's	PART
fbem-10524	25	12	participation	participation	NOUN
fbem-10524	25	13	in	in	ADP
fbem-10524	25	14	the	the	DET
fbem-10524	25	15	distribution	distribution	NOUN
fbem-10524	25	16	and	and	CCONJ
fbem-10524	25	17	redistribution	redistribution	NOUN
fbem-10524	25	18	of	of	ADP
fbem-10524	25	19	the	the	DET
fbem-10524	25	20	benefits	benefit	NOUN
fbem-10524	25	21	of	of	ADP
fbem-10524	25	22	economic	economic	ADJ
fbem-10524	25	23	and	and	CCONJ
fbem-10524	25	24	social	social	ADJ
fbem-10524	25	25	basic	basic	ADJ
fbem-10524	25	26	resources	resource	NOUN
fbem-10524	25	27	by	by	ADP
fbem-10524	25	28	its	its	PRON
fbem-10524	25	29	political	political	ADJ
fbem-10524	25	30	power	power	NOUN
fbem-10524	25	31	to	to	PART
fbem-10524	25	32	realize	realize	VERB
fbem-10524	25	33	its	its	PRON
fbem-10524	25	34	functions	function	NOUN
fbem-10524	25	35	.	.	PUNCT
fbem-10524	26	1	by	by	ADP
fbem-10524	26	2	providing	provide	VERB
fbem-10524	26	3	public	public	ADJ
fbem-10524	26	4	goods	good	NOUN
fbem-10524	26	5	and	and	CCONJ
fbem-10524	26	6	services	service	NOUN
fbem-10524	26	7	to	to	ADP
fbem-10524	26	8	citizens	citizen	NOUN
fbem-10524	26	9	,	,	PUNCT
fbem-10524	26	10	it	it	PRON
fbem-10524	26	11	aims	aim	VERB
fbem-10524	26	12	to	to	PART
fbem-10524	26	13	meet	meet	VERB
fbem-10524	26	14	public	public	ADJ
fbem-10524	26	15	needs	need	NOUN
fbem-10524	26	16	and	and	CCONJ
fbem-10524	26	17	help	help	VERB
fbem-10524	26	18	modernize	modernize	VERB
fbem-10524	26	19	the	the	DET
fbem-10524	26	20	state	state	NOUN
fbem-10524	26	21	's	's	PART
fbem-10524	26	22	governance	governance	NOUN
fbem-10524	26	23	capacity	capacity	NOUN
fbem-10524	26	24	,	,	PUNCT
fbem-10524	26	25	thus	thus	ADV
fbem-10524	26	26	achieving	achieve	VERB
fbem-10524	26	27	the	the	DET
fbem-10524	26	28	purpose	purpose	NOUN
fbem-10524	26	29	and	and	CCONJ
fbem-10524	26	30	task	task	NOUN
fbem-10524	26	31	of	of	ADP
fbem-10524	26	32	optimizing	optimize	VERB
fbem-10524	26	33	resource	resource	NOUN
fbem-10524	26	34	allocation	allocation	NOUN
fbem-10524	26	35	,	,	PUNCT
fbem-10524	26	36	optimizing	optimize	VERB
fbem-10524	26	37	industrial	industrial	ADJ
fbem-10524	26	38	structure	structure	NOUN
fbem-10524	26	39	,	,	PUNCT
fbem-10524	26	40	fair	fair	ADJ
fbem-10524	26	41	distribution	distribution	NOUN
fbem-10524	26	42	,	,	PUNCT
fbem-10524	26	43	and	and	CCONJ
fbem-10524	26	44	economic	economic	ADJ
fbem-10524	26	45	stability	stability	NOUN
fbem-10524	26	46	and	and	CCONJ
fbem-10524	26	47	development	development	NOUN
fbem-10524	26	48	.	.	PUNCT
fbem-10524	27	1	in	in	ADP
fbem-10524	27	2	today	today	NOUN
fbem-10524	27	3	's	's	PART
fbem-10524	27	4	society	society	NOUN
fbem-10524	27	5	,	,	PUNCT
fbem-10524	27	6	finance	finance	NOUN
fbem-10524	27	7	,	,	PUNCT
fbem-10524	27	8	as	as	ADP
fbem-10524	27	9	the	the	DET
fbem-10524	27	10	material	material	ADJ
fbem-10524	27	11	basis	basis	NOUN
fbem-10524	27	12	,	,	PUNCT
fbem-10524	27	13	institutional	institutional	ADJ
fbem-10524	27	14	guarantee	guarantee	NOUN
fbem-10524	27	15	,	,	PUNCT
fbem-10524	27	16	policy	policy	NOUN
fbem-10524	27	17	tool	tool	NOUN
fbem-10524	27	18	,	,	PUNCT
fbem-10524	27	19	and	and	CCONJ
fbem-10524	27	20	regulatory	regulatory	ADJ
fbem-10524	27	21	instrument	instrument	NOUN
fbem-10524	27	22	of	of	ADP
fbem-10524	27	23	modern	modern	ADJ
fbem-10524	27	24	state	state	NOUN
fbem-10524	27	25	governance	governance	NOUN
fbem-10524	27	26	,	,	PUNCT
fbem-10524	27	27	has	have	AUX
fbem-10524	27	28	become	become	VERB
fbem-10524	27	29	more	more	ADV
fbem-10524	27	30	and	and	CCONJ
fbem-10524	27	31	more	more	ADV
fbem-10524	27	32	widely	widely	ADV
fbem-10524	27	33	involved	involve	VERB
fbem-10524	27	34	in	in	ADP
fbem-10524	27	35	the	the	DET
fbem-10524	27	36	public	public	ADJ
fbem-10524	27	37	sphere	sphere	NOUN
fbem-10524	27	38	of	of	ADP
fbem-10524	27	39	society	society	NOUN
fbem-10524	27	40	,	,	PUNCT
fbem-10524	27	41	and	and	CCONJ
fbem-10524	27	42	has	have	VERB
fbem-10524	27	43	a	a	DET
fbem-10524	27	44	wider	wide	ADJ
fbem-10524	27	45	impact	impact	NOUN
fbem-10524	27	46	on	on	ADP
fbem-10524	27	47	the	the	DET
fbem-10524	27	48	activities	activity	NOUN
fbem-10524	27	49	of	of	ADP
fbem-10524	27	50	the	the	DET
fbem-10524	27	51	government	government	NOUN
fbem-10524	27	52	,	,	PUNCT
fbem-10524	27	53	social	social	ADJ
fbem-10524	27	54	organizations	organization	NOUN
fbem-10524	27	55	,	,	PUNCT
fbem-10524	27	56	and	and	CCONJ
fbem-10524	27	57	individual	individual	ADJ
fbem-10524	27	58	residents	resident	NOUN
fbem-10524	27	59	,	,	PUNCT
fbem-10524	27	60	penetrating	penetrate	VERB
fbem-10524	27	61	all	all	DET
fbem-10524	27	62	aspects	aspect	NOUN
fbem-10524	27	63	of	of	ADP
fbem-10524	27	64	citizens	citizen	NOUN
fbem-10524	27	65	'	'	PART
fbem-10524	27	66	lives	life	NOUN
fbem-10524	27	67	,	,	PUNCT
fbem-10524	27	68	and	and	CCONJ
fbem-10524	27	69	is	be	AUX
fbem-10524	27	70	highly	highly	ADV
fbem-10524	27	71	relevant	relevant	ADJ
fbem-10524	27	72	to	to	ADP
fbem-10524	27	73	state	state	NOUN
fbem-10524	27	74	governance	governance	NOUN
fbem-10524	27	75	,	,	PUNCT
fbem-10524	27	76	with	with	ADP
fbem-10524	27	77	an	an	DET
fbem-10524	27	78	irreplaceable	irreplaceable	ADJ
fbem-10524	27	79	and	and	CCONJ
fbem-10524	27	80	indispensable	indispensable	ADJ
fbem-10524	27	81	status	status	NOUN
fbem-10524	27	82	.	.	PUNCT
fbem-10524	28	1	improve	improve	VERB
fbem-10524	28	2	its	its	PRON
fbem-10524	28	3	institutional	institutional	ADJ
fbem-10524	28	4	construction	construction	NOUN
fbem-10524	28	5	[	[	X
fbem-10524	28	6	2	2	NUM
fbem-10524	28	7	]	]	PUNCT
fbem-10524	28	8	.	.	PUNCT
fbem-10524	29	1	the	the	DET
fbem-10524	29	2	20th	20th	ADJ
fbem-10524	29	3	party	party	NOUN
fbem-10524	29	4	congress	congress	PROPN
fbem-10524	29	5	proposed	propose	VERB
fbem-10524	29	6	to	to	PART
fbem-10524	29	7	comprehensively	comprehensively	ADV
fbem-10524	29	8	build	build	VERB
fbem-10524	29	9	a	a	DET
fbem-10524	29	10	strong	strong	ADJ
fbem-10524	29	11	socialist	socialist	ADJ
fbem-10524	29	12	modernization	modernization	NOUN
fbem-10524	29	13	country	country	NOUN
fbem-10524	29	14	,	,	PUNCT
fbem-10524	29	15	which	which	PRON
fbem-10524	29	16	must	must	AUX
fbem-10524	29	17	adhere	adhere	VERB
fbem-10524	29	18	to	to	ADP
fbem-10524	29	19	the	the	DET
fbem-10524	29	20	promotion	promotion	NOUN
fbem-10524	29	21	of	of	ADP
fbem-10524	29	22	a	a	DET
fbem-10524	29	23	comprehensive	comprehensive	ADJ
fbem-10524	29	24	rule	rule	NOUN
fbem-10524	29	25	of	of	ADP
fbem-10524	29	26	law	law	NOUN
fbem-10524	29	27	and	and	CCONJ
fbem-10524	29	28	the	the	DET
fbem-10524	29	29	construction	construction	NOUN
fbem-10524	29	30	of	of	ADP
fbem-10524	29	31	a	a	DET
fbem-10524	29	32	rule	rule	NOUN
fbem-10524	29	33	of	of	ADP
fbem-10524	29	34	law	law	NOUN
fbem-10524	29	35	government	government	NOUN
fbem-10524	29	36	.	.	PUNCT
fbem-10524	30	1	the	the	DET
fbem-10524	30	2	rule	rule	NOUN
fbem-10524	30	3	of	of	ADP
fbem-10524	30	4	law	law	NOUN
fbem-10524	30	5	refers	refer	VERB
fbem-10524	30	6	to	to	ADP
fbem-10524	30	7	the	the	DET
fbem-10524	30	8	use	use	NOUN
fbem-10524	30	9	of	of	ADP
fbem-10524	30	10	the	the	DET
fbem-10524	30	11	standard	standard	NOUN
fbem-10524	30	12	of	of	ADP
fbem-10524	30	13	law	law	NOUN
fbem-10524	30	14	to	to	PART
fbem-10524	30	15	measure	measure	VERB
fbem-10524	30	16	,	,	PUNCT
fbem-10524	30	17	regulate	regulate	VERB
fbem-10524	30	18	and	and	CCONJ
fbem-10524	30	19	guide	guide	VERB
fbem-10524	30	20	social	social	ADJ
fbem-10524	30	21	life	life	NOUN
fbem-10524	30	22	.	.	PUNCT
fbem-10524	31	1	rule	rule	NOUN
fbem-10524	31	2	of	of	ADP
fbem-10524	31	3	law	law	NOUN
fbem-10524	31	4	and	and	CCONJ
fbem-10524	31	5	modernization	modernization	NOUN
fbem-10524	31	6	are	be	AUX
fbem-10524	31	7	mutually	mutually	ADV
fbem-10524	31	8	promoting	promote	VERB
fbem-10524	31	9	and	and	CCONJ
fbem-10524	31	10	interdependent	interdependent	ADJ
fbem-10524	31	11	relationships	relationship	NOUN
fbem-10524	31	12	,	,	PUNCT
fbem-10524	31	13	and	and	CCONJ
fbem-10524	31	14	only	only	ADV
fbem-10524	31	15	by	by	ADP
fbem-10524	31	16	combining	combine	VERB
fbem-10524	31	17	the	the	DET
fbem-10524	31	18	two	two	NUM
fbem-10524	31	19	can	can	AUX
fbem-10524	31	20	we	we	PRON
fbem-10524	31	21	promote	promote	VERB
fbem-10524	31	22	the	the	DET
fbem-10524	31	23	healthy	healthy	ADJ
fbem-10524	31	24	and	and	CCONJ
fbem-10524	31	25	orderly	orderly	ADJ
fbem-10524	31	26	development	development	NOUN
fbem-10524	31	27	of	of	ADP
fbem-10524	31	28	all	all	DET
fbem-10524	31	29	undertakings	undertaking	NOUN
fbem-10524	31	30	of	of	ADP
fbem-10524	31	31	modernization	modernization	NOUN
fbem-10524	31	32	.	.	PUNCT
fbem-10524	32	1	therefore	therefore	ADV
fbem-10524	32	2	,	,	PUNCT
fbem-10524	32	3	a	a	DET
fbem-10524	32	4	modernized	modernize	VERB
fbem-10524	32	5	country	country	NOUN
fbem-10524	32	6	must	must	AUX
fbem-10524	32	7	be	be	AUX
fbem-10524	32	8	a	a	DET
fbem-10524	32	9	country	country	NOUN
fbem-10524	32	10	under	under	ADP
fbem-10524	32	11	the	the	DET
fbem-10524	32	12	rule	rule	NOUN
fbem-10524	32	13	of	of	ADP
fbem-10524	32	14	law	law	NOUN
fbem-10524	32	15	,	,	PUNCT
fbem-10524	32	16	and	and	CCONJ
fbem-10524	32	17	the	the	DET
fbem-10524	32	18	country	country	NOUN
fbem-10524	32	19	must	must	AUX
fbem-10524	32	20	go	go	VERB
fbem-10524	32	21	to	to	ADP
fbem-10524	32	22	the	the	DET
fbem-10524	32	23	rule	rule	NOUN
fbem-10524	32	24	of	of	ADP
fbem-10524	32	25	law	law	NOUN
fbem-10524	32	26	to	to	PART
fbem-10524	32	27	modernize	modernize	VERB
fbem-10524	32	28	.	.	PUNCT
fbem-10524	33	1	as	as	ADP
fbem-10524	33	2	the	the	DET
fbem-10524	33	3	foundation	foundation	NOUN
fbem-10524	33	4	and	and	CCONJ
fbem-10524	33	5	pillar	pillar	NOUN
fbem-10524	33	6	of	of	ADP
fbem-10524	33	7	national	national	ADJ
fbem-10524	33	8	governance	governance	NOUN
fbem-10524	33	9	,	,	PUNCT
fbem-10524	33	10	finance	finance	NOUN
fbem-10524	33	11	is	be	AUX
fbem-10524	33	12	also	also	ADV
fbem-10524	33	13	the	the	DET
fbem-10524	33	14	same	same	ADJ
fbem-10524	33	15	,	,	PUNCT
fbem-10524	33	16	the	the	DET
fbem-10524	33	17	modernization	modernization	NOUN
fbem-10524	33	18	of	of	ADP
fbem-10524	33	19	finance	finance	NOUN
fbem-10524	33	20	must	must	AUX
fbem-10524	33	21	also	also	ADV
fbem-10524	33	22	be	be	AUX
fbem-10524	33	23	the	the	DET
fbem-10524	33	24	rule	rule	NOUN
fbem-10524	33	25	of	of	ADP
fbem-10524	33	26	law	law	NOUN
fbem-10524	33	27	,	,	PUNCT
fbem-10524	33	28	finance	finance	NOUN
fbem-10524	33	29	must	must	AUX
fbem-10524	33	30	be	be	AUX
fbem-10524	33	31	combined	combine	VERB
fbem-10524	33	32	with	with	ADP
fbem-10524	33	33	the	the	DET
fbem-10524	33	34	rule	rule	NOUN
fbem-10524	33	35	of	of	ADP
fbem-10524	33	36	law	law	NOUN
fbem-10524	33	37	to	to	PART
fbem-10524	33	38	better	well	ADV
fbem-10524	33	39	achieve	achieve	VERB
fbem-10524	33	40	its	its	PRON
fbem-10524	33	41	modernization	modernization	NOUN
fbem-10524	33	42	goals	goal	NOUN
fbem-10524	33	43	,	,	PUNCT
fbem-10524	33	44	better	well	ADJ
fbem-10524	33	45	and	and	CCONJ
fbem-10524	33	46	more	more	ADV
fbem-10524	33	47	just	just	ADV
fbem-10524	33	48	to	to	PART
fbem-10524	33	49	meet	meet	VERB
fbem-10524	33	50	the	the	DET
fbem-10524	33	51	needs	need	NOUN
fbem-10524	33	52	of	of	ADP
fbem-10524	33	53	society	society	NOUN
fbem-10524	33	54	.	.	PUNCT
fbem-10524	34	1	at	at	ADP
fbem-10524	34	2	the	the	DET
fbem-10524	34	3	same	same	ADJ
fbem-10524	34	4	time	time	NOUN
fbem-10524	34	5	,	,	PUNCT
fbem-10524	34	6	china	china	PROPN
fbem-10524	34	7	is	be	AUX
fbem-10524	34	8	a	a	DET
fbem-10524	34	9	socialist	socialist	ADJ
fbem-10524	34	10	market	market	NOUN
fbem-10524	34	11	economy	economy	NOUN
fbem-10524	34	12	,	,	PUNCT
fbem-10524	34	13	the	the	DET
fbem-10524	34	14	rule	rule	NOUN
fbem-10524	34	15	of	of	ADP
fbem-10524	34	16	law	law	NOUN
fbem-10524	34	17	finance	finance	NOUN
fbem-10524	34	18	is	be	AUX
fbem-10524	34	19	the	the	DET
fbem-10524	34	20	inevitable	inevitable	ADJ
fbem-10524	34	21	requirement	requirement	NOUN
fbem-10524	34	22	of	of	ADP
fbem-10524	34	23	the	the	DET
fbem-10524	34	24	market	market	NOUN
fbem-10524	34	25	economy	economy	NOUN
fbem-10524	34	26	,	,	PUNCT
fbem-10524	34	27	as	as	ADV
fbem-10524	34	28	long	long	ADV
fbem-10524	34	29	as	as	SCONJ
fbem-10524	34	30	there	there	PRON
fbem-10524	34	31	is	be	VERB
fbem-10524	34	32	a	a	DET
fbem-10524	34	33	market	market	NOUN
fbem-10524	34	34	economy	economy	NOUN
fbem-10524	34	35	,	,	PUNCT
fbem-10524	34	36	finance	finance	NOUN
fbem-10524	34	37	is	be	AUX
fbem-10524	34	38	bound	bind	VERB
fbem-10524	34	39	to	to	PART
fbem-10524	34	40	evolve	evolve	VERB
fbem-10524	34	41	like	like	ADP
fbem-10524	34	42	the	the	DET
fbem-10524	34	43	rule	rule	NOUN
fbem-10524	34	44	of	of	ADP
fbem-10524	34	45	law	law	NOUN
fbem-10524	34	46	,	,	PUNCT
fbem-10524	34	47	the	the	DET
fbem-10524	34	48	formation	formation	NOUN
fbem-10524	34	49	of	of	ADP
fbem-10524	34	50	the	the	DET
fbem-10524	34	51	rule	rule	NOUN
fbem-10524	34	52	of	of	ADP
fbem-10524	34	53	law	law	NOUN
fbem-10524	34	54	finance	finance	NOUN
fbem-10524	34	55	.	.	PUNCT
fbem-10524	35	1	rule	rule	NOUN
fbem-10524	35	2	of	of	ADP
fbem-10524	35	3	law	law	NOUN
fbem-10524	35	4	finance	finance	NOUN
fbem-10524	35	5	is	be	AUX
fbem-10524	35	6	the	the	DET
fbem-10524	35	7	concrete	concrete	ADJ
fbem-10524	35	8	embodiment	embodiment	NOUN
fbem-10524	35	9	of	of	ADP
fbem-10524	35	10	good	good	ADJ
fbem-10524	35	11	law	law	NOUN
fbem-10524	35	12	and	and	CCONJ
fbem-10524	35	13	good	good	ADJ
fbem-10524	35	14	governance	governance	NOUN
fbem-10524	35	15	in	in	ADP
fbem-10524	35	16	the	the	DET
fbem-10524	35	17	field	field	NOUN
fbem-10524	35	18	of	of	ADP
fbem-10524	35	19	finance	finance	NOUN
fbem-10524	35	20	,	,	PUNCT
fbem-10524	35	21	based	base	VERB
fbem-10524	35	22	on	on	ADP
fbem-10524	35	23	the	the	DET
fbem-10524	35	24	principles	principle	NOUN
fbem-10524	35	25	of	of	ADP
fbem-10524	35	26	legal	legal	ADJ
fbem-10524	35	27	,	,	PUNCT
fbem-10524	35	28	equality	equality	NOUN
fbem-10524	35	29	,	,	PUNCT
fbem-10524	35	30	and	and	CCONJ
fbem-10524	35	31	democratic	democratic	ADJ
fbem-10524	35	32	,	,	PUNCT
fbem-10524	35	33	the	the	DET
fbem-10524	35	34	system	system	NOUN
fbem-10524	35	35	and	and	CCONJ
fbem-10524	35	36	mode	mode	NOUN
fbem-10524	35	37	of	of	ADP
fbem-10524	35	38	financial	financial	ADJ
fbem-10524	35	39	use	use	NOUN
fbem-10524	35	40	,	,	PUNCT
fbem-10524	35	41	links	link	NOUN
fbem-10524	35	42	,	,	PUNCT
fbem-10524	35	43	operating	operating	NOUN
fbem-10524	35	44	mechanisms	mechanism	NOUN
fbem-10524	35	45	,	,	PUNCT
fbem-10524	35	46	and	and	CCONJ
fbem-10524	35	47	all	all	DET
fbem-10524	35	48	other	other	ADJ
fbem-10524	35	49	work	work	NOUN
fbem-10524	35	50	fully	fully	ADV
fbem-10524	35	51	into	into	ADP
fbem-10524	35	52	the	the	DET
fbem-10524	35	53	rule	rule	NOUN
fbem-10524	35	54	of	of	ADP
fbem-10524	35	55	law	law	NOUN
fbem-10524	35	56	,	,	PUNCT
fbem-10524	35	57	the	the	DET
fbem-10524	35	58	implementation	implementation	NOUN
fbem-10524	35	59	of	of	ADP
fbem-10524	35	60	the	the	DET
fbem-10524	35	61	concept	concept	NOUN
fbem-10524	35	62	and	and	CCONJ
fbem-10524	35	63	spirit	spirit	NOUN
fbem-10524	35	64	of	of	ADP
fbem-10524	35	65	the	the	DET
fbem-10524	35	66	rule	rule	NOUN
fbem-10524	35	67	of	of	ADP
fbem-10524	35	68	law	law	NOUN
fbem-10524	35	69	,	,	PUNCT
fbem-10524	35	70	to	to	PART
fbem-10524	35	71	achieve	achieve	VERB
fbem-10524	35	72	the	the	DET
fbem-10524	35	73	unity	unity	NOUN
fbem-10524	35	74	of	of	ADP
fbem-10524	35	75	the	the	DET
fbem-10524	35	76	rule	rule	NOUN
fbem-10524	35	77	of	of	ADP
fbem-10524	35	78	law	law	NOUN
fbem-10524	35	79	in	in	ADP
fbem-10524	35	80	form	form	NOUN
fbem-10524	35	81	and	and	CCONJ
fbem-10524	35	82	substance	substance	NOUN
fbem-10524	35	83	.	.	PUNCT
fbem-10524	36	1	in	in	ADP
fbem-10524	36	2	turn	turn	NOUN
fbem-10524	36	3	,	,	PUNCT
fbem-10524	36	4	to	to	PART
fbem-10524	36	5	achieve	achieve	VERB
fbem-10524	36	6	the	the	DET
fbem-10524	36	7	purpose	purpose	NOUN
fbem-10524	36	8	of	of	ADP
fbem-10524	36	9	financial	financial	ADJ
fbem-10524	36	10	power	power	NOUN
fbem-10524	36	11	to	to	PART
fbem-10524	36	12	be	be	AUX
fbem-10524	36	13	subject	subject	ADJ
fbem-10524	36	14	to	to	ADP
fbem-10524	36	15	the	the	DET
fbem-10524	36	16	constraints	constraint	NOUN
fbem-10524	36	17	of	of	ADP
fbem-10524	36	18	the	the	DET
fbem-10524	36	19	law	law	NOUN
fbem-10524	36	20	as	as	ADV
fbem-10524	36	21	well	well	ADV
fbem-10524	36	22	as	as	ADP
fbem-10524	36	23	the	the	DET
fbem-10524	36	24	regulation	regulation	NOUN
fbem-10524	36	25	of	of	ADP
fbem-10524	36	26	financial	financial	ADJ
fbem-10524	36	27	behavior	behavior	NOUN
fbem-10524	36	28	to	to	PART
fbem-10524	36	29	restrain	restrain	VERB
fbem-10524	36	30	the	the	DET
fbem-10524	36	31	boundaries	boundary	NOUN
fbem-10524	36	32	of	of	ADP
fbem-10524	36	33	the	the	DET
fbem-10524	36	34	government	government	NOUN
fbem-10524	36	35	's	's	PART
fbem-10524	36	36	administrative	administrative	ADJ
fbem-10524	36	37	behavior	behavior	NOUN
fbem-10524	36	38	,	,	PUNCT
fbem-10524	36	39	to	to	PART
fbem-10524	36	40	achieve	achieve	VERB
fbem-10524	36	41	the	the	DET
fbem-10524	36	42	scientific	scientific	ADJ
fbem-10524	36	43	functions	function	NOUN
fbem-10524	36	44	,	,	PUNCT
fbem-10524	36	45	legal	legal	ADJ
fbem-10524	36	46	powers	power	NOUN
fbem-10524	36	47	,	,	PUNCT
fbem-10524	36	48	and	and	CCONJ
fbem-10524	36	49	responsibilities	responsibility	NOUN
fbem-10524	36	50	,	,	PUNCT
fbem-10524	36	51	strict	strict	ADJ
fbem-10524	36	52	law	law	NOUN
fbem-10524	36	53	enforcement	enforcement	NOUN
fbem-10524	36	54	,	,	PUNCT
fbem-10524	36	55	open	open	ADJ
fbem-10524	36	56	and	and	CCONJ
fbem-10524	36	57	fair	fair	ADJ
fbem-10524	36	58	,	,	PUNCT
fbem-10524	36	59	clean	clean	ADJ
fbem-10524	36	60	and	and	CCONJ
fbem-10524	36	61	efficient	efficient	ADJ
fbem-10524	36	62	,	,	PUNCT
fbem-10524	36	63	law	law	NOUN
fbem-10524	36	64	-	-	PUNCT
fbem-10524	36	65	abiding	abide	VERB
fbem-10524	36	66	and	and	CCONJ
fbem-10524	36	67	honest	honest	ADJ
fbem-10524	36	68	financial	financial	ADJ
fbem-10524	36	69	governance	governance	NOUN
fbem-10524	36	70	state	state	NOUN
fbem-10524	36	71	.	.	PUNCT
fbem-10524	37	1	the	the	DET
fbem-10524	37	2	content	content	NOUN
fbem-10524	37	3	of	of	ADP
fbem-10524	37	4	the	the	DET
fbem-10524	37	5	financial	financial	ADJ
fbem-10524	37	6	rule	rule	NOUN
fbem-10524	37	7	of	of	ADP
fbem-10524	37	8	law	law	NOUN
fbem-10524	37	9	specifically	specifically	ADV
fbem-10524	37	10	includes	include	VERB
fbem-10524	37	11	a	a	DET
fbem-10524	37	12	complete	complete	ADJ
fbem-10524	37	13	system	system	NOUN
fbem-10524	37	14	of	of	ADP
fbem-10524	37	15	financial	financial	ADJ
fbem-10524	37	16	legal	legal	ADJ
fbem-10524	37	17	system	system	NOUN
fbem-10524	37	18	norms	norm	VERB
fbem-10524	37	19	,	,	PUNCT
fbem-10524	37	20	an	an	DET
fbem-10524	37	21	efficient	efficient	ADJ
fbem-10524	37	22	financial	financial	ADJ
fbem-10524	37	23	rule	rule	NOUN
fbem-10524	37	24	of	of	ADP
fbem-10524	37	25	law	law	NOUN
fbem-10524	37	26	implementation	implementation	NOUN
fbem-10524	37	27	system	system	NOUN
fbem-10524	37	28	,	,	PUNCT
fbem-10524	37	29	a	a	DET
fbem-10524	37	30	strict	strict	ADJ
fbem-10524	37	31	financial	financial	ADJ
fbem-10524	37	32	rule	rule	NOUN
fbem-10524	37	33	of	of	ADP
fbem-10524	37	34	law	law	NOUN
fbem-10524	37	35	supervision	supervision	NOUN
fbem-10524	37	36	system	system	NOUN
fbem-10524	37	37	,	,	PUNCT
fbem-10524	37	38	and	and	CCONJ
fbem-10524	37	39	a	a	DET
fbem-10524	37	40	strong	strong	ADJ
fbem-10524	37	41	financial	financial	ADJ
fbem-10524	37	42	rule	rule	NOUN
fbem-10524	37	43	of	of	ADP
fbem-10524	37	44	the	the	DET
fbem-10524	37	45	law	law	NOUN
fbem-10524	37	46	protection	protection	NOUN
fbem-10524	37	47	system	system	NOUN
fbem-10524	37	48	[	[	X
fbem-10524	37	49	3	3	NUM
fbem-10524	37	50	]	]	PUNCT
fbem-10524	37	51	.	.	PUNCT
fbem-10524	38	1	as	as	ADP
fbem-10524	38	2	an	an	DET
fbem-10524	38	3	important	important	ADJ
fbem-10524	38	4	part	part	NOUN
fbem-10524	38	5	of	of	ADP
fbem-10524	38	6	the	the	DET
fbem-10524	38	7	socialist	socialist	ADJ
fbem-10524	38	8	rule	rule	NOUN
fbem-10524	38	9	of	of	ADP
fbem-10524	38	10	law	law	NOUN
fbem-10524	38	11	system	system	NOUN
fbem-10524	38	12	with	with	ADP
fbem-10524	38	13	chinese	chinese	ADJ
fbem-10524	38	14	characteristics	characteristic	NOUN
fbem-10524	38	15	,	,	PUNCT
fbem-10524	38	16	finance	finance	NOUN
fbem-10524	38	17	under	under	ADP
fbem-10524	38	18	the	the	DET
fbem-10524	38	19	rule	rule	NOUN
fbem-10524	38	20	of	of	ADP
fbem-10524	38	21	law	law	NOUN
fbem-10524	38	22	has	have	AUX
fbem-10524	38	23	created	create	VERB
fbem-10524	38	24	a	a	DET
fbem-10524	38	25	good	good	ADJ
fbem-10524	38	26	environment	environment	NOUN
fbem-10524	38	27	and	and	CCONJ
fbem-10524	38	28	operational	operational	ADJ
fbem-10524	38	29	basis	basis	NOUN
fbem-10524	38	30	for	for	ADP
fbem-10524	38	31	economic	economic	ADJ
fbem-10524	38	32	and	and	CCONJ
fbem-10524	38	33	social	social	ADJ
fbem-10524	38	34	development	development	NOUN
fbem-10524	38	35	.	.	PUNCT
fbem-10524	39	1	accordingly	accordingly	ADV
fbem-10524	39	2	,	,	PUNCT
fbem-10524	39	3	a	a	DET
fbem-10524	39	4	complete	complete	ADJ
fbem-10524	39	5	system	system	NOUN
fbem-10524	39	6	of	of	ADP
fbem-10524	39	7	financial	financial	ADJ
fbem-10524	39	8	laws	law	NOUN
fbem-10524	39	9	and	and	CCONJ
fbem-10524	39	10	regulations	regulation	NOUN
fbem-10524	39	11	is	be	AUX
fbem-10524	39	12	an	an	DET
fbem-10524	39	13	important	important	ADJ
fbem-10524	39	14	part	part	NOUN
fbem-10524	39	15	of	of	ADP
fbem-10524	39	16	the	the	DET
fbem-10524	39	17	rule	rule	NOUN
fbem-10524	39	18	of	of	ADP
fbem-10524	39	19	law	law	NOUN
fbem-10524	39	20	finance	finance	NOUN
fbem-10524	39	21	,	,	PUNCT
fbem-10524	39	22	the	the	DET
fbem-10524	39	23	key	key	NOUN
fbem-10524	39	24	to	to	ADP
fbem-10524	39	25	the	the	DET
fbem-10524	39	26	construction	construction	NOUN
fbem-10524	39	27	of	of	ADP
fbem-10524	39	28	the	the	DET
fbem-10524	39	29	rule	rule	NOUN
fbem-10524	39	30	of	of	ADP
fbem-10524	39	31	law	law	NOUN
fbem-10524	39	32	finance	finance	NOUN
fbem-10524	39	33	,	,	PUNCT
fbem-10524	39	34	is	be	AUX
fbem-10524	39	35	the	the	DET
fbem-10524	39	36	entrance	entrance	NOUN
fbem-10524	39	37	to	to	ADP
fbem-10524	39	38	the	the	DET
fbem-10524	39	39	rule	rule	NOUN
fbem-10524	39	40	of	of	ADP
fbem-10524	39	41	law	law	NOUN
fbem-10524	39	42	finance	finance	NOUN
fbem-10524	39	43	,	,	PUNCT
fbem-10524	39	44	but	but	CCONJ
fbem-10524	39	45	also	also	ADV
fbem-10524	39	46	an	an	DET
fbem-10524	39	47	important	important	ADJ
fbem-10524	39	48	external	external	ADJ
fbem-10524	39	49	guarantee	guarantee	NOUN
fbem-10524	39	50	to	to	PART
fbem-10524	39	51	promote	promote	VERB
fbem-10524	39	52	the	the	DET
fbem-10524	39	53	modernization	modernization	NOUN
fbem-10524	39	54	of	of	ADP
fbem-10524	39	55	national	national	ADJ
fbem-10524	39	56	governance	governance	NOUN
fbem-10524	39	57	.	.	PUNCT
fbem-10524	40	1	only	only	ADV
fbem-10524	40	2	with	with	ADP
fbem-10524	40	3	a	a	DET
fbem-10524	40	4	sound	sound	ADJ
fbem-10524	40	5	financial	financial	ADJ
fbem-10524	40	6	legal	legal	ADJ
fbem-10524	40	7	system	system	NOUN
fbem-10524	40	8	can	can	AUX
fbem-10524	40	9	it	it	PRON
fbem-10524	40	10	play	play	VERB
fbem-10524	40	11	its	its	PRON
fbem-10524	40	12	proper	proper	ADJ
fbem-10524	40	13	fundamental	fundamental	ADJ
fbem-10524	40	14	role	role	NOUN
fbem-10524	40	15	,	,	PUNCT
fbem-10524	40	16	so	so	SCONJ
fbem-10524	40	17	this	this	DET
fbem-10524	40	18	paper	paper	NOUN
fbem-10524	40	19	mainly	mainly	ADV
fbem-10524	40	20	analyzes	analyze	VERB
fbem-10524	40	21	the	the	DET
fbem-10524	40	22	content	content	NOUN
fbem-10524	40	23	of	of	ADP
fbem-10524	40	24	china	china	PROPN
fbem-10524	40	25	's	's	PART
fbem-10524	40	26	financial	financial	ADJ
fbem-10524	40	27	legislation	legislation	NOUN
fbem-10524	40	28	.	.	PUNCT
fbem-10524	41	1	financial	financial	ADJ
fbem-10524	41	2	legislation	legislation	NOUN
fbem-10524	41	3	is	be	AUX
fbem-10524	41	4	the	the	DET
fbem-10524	41	5	concretization	concretization	NOUN
fbem-10524	41	6	of	of	ADP
fbem-10524	41	7	the	the	DET
fbem-10524	41	8	construction	construction	NOUN
fbem-10524	41	9	of	of	ADP
fbem-10524	41	10	the	the	DET
fbem-10524	41	11	financial	financial	ADJ
fbem-10524	41	12	legal	legal	ADJ
fbem-10524	41	13	system	system	NOUN
fbem-10524	41	14	,	,	PUNCT
fbem-10524	41	15	which	which	PRON
fbem-10524	41	16	is	be	AUX
fbem-10524	41	17	the	the	DET
fbem-10524	41	18	activity	activity	NOUN
fbem-10524	41	19	of	of	ADP
fbem-10524	41	20	the	the	DET
fbem-10524	41	21	state	state	NOUN
fbem-10524	41	22	organs	organ	NOUN
fbem-10524	41	23	to	to	PART
fbem-10524	41	24	formulate	formulate	VERB
fbem-10524	41	25	,	,	PUNCT
fbem-10524	41	26	amend	amend	VERB
fbem-10524	41	27	and	and	CCONJ
fbem-10524	41	28	repeal	repeal	VERB
fbem-10524	41	29	the	the	DET
fbem-10524	41	30	legal	legal	ADJ
fbem-10524	41	31	norms	norm	NOUN
fbem-10524	41	32	related	relate	VERB
fbem-10524	41	33	to	to	ADP
fbem-10524	41	34	the	the	DET
fbem-10524	41	35	management	management	NOUN
fbem-10524	41	36	and	and	CCONJ
fbem-10524	41	37	adjustment	adjustment	NOUN
fbem-10524	41	38	of	of	ADP
fbem-10524	41	39	financial	financial	ADJ
fbem-10524	41	40	relations	relation	NOUN
fbem-10524	41	41	between	between	ADP
fbem-10524	41	42	the	the	DET
fbem-10524	41	43	state	state	NOUN
fbem-10524	41	44	and	and	CCONJ
fbem-10524	41	45	state	state	NOUN
fbem-10524	41	46	organs	organ	NOUN
fbem-10524	41	47	,	,	PUNCT
fbem-10524	41	48	enterprises	enterprise	NOUN
fbem-10524	41	49	and	and	CCONJ
fbem-10524	41	50	institutions	institution	NOUN
fbem-10524	41	51	,	,	PUNCT
fbem-10524	41	52	individuals	individual	NOUN
fbem-10524	41	53	and	and	CCONJ
fbem-10524	41	54	financial	financial	ADJ
fbem-10524	41	55	relations	relation	NOUN
fbem-10524	41	56	between	between	ADP
fbem-10524	41	57	the	the	DET
fbem-10524	41	58	central	central	ADJ
fbem-10524	41	59	and	and	CCONJ
fbem-10524	41	60	local	local	ADJ
fbem-10524	41	61	governments	government	NOUN
fbem-10524	41	62	according	accord	VERB
fbem-10524	41	63	to	to	ADP
fbem-10524	41	64	certain	certain	ADJ
fbem-10524	41	65	authority	authority	NOUN
fbem-10524	41	66	and	and	CCONJ
fbem-10524	41	67	procedures	procedure	NOUN
fbem-10524	41	68	.	.	PUNCT
fbem-10524	42	1	the	the	DET
fbem-10524	42	2	construction	construction	NOUN
fbem-10524	42	3	of	of	ADP
fbem-10524	42	4	a	a	DET
fbem-10524	42	5	sound	sound	ADJ
fbem-10524	42	6	financial	financial	ADJ
fbem-10524	42	7	legal	legal	ADJ
fbem-10524	42	8	system	system	NOUN
fbem-10524	42	9	can	can	AUX
fbem-10524	42	10	not	not	PART
fbem-10524	42	11	be	be	AUX
fbem-10524	42	12	carried	carry	VERB
fbem-10524	42	13	out	out	ADP
fbem-10524	42	14	effectively	effectively	ADV
fbem-10524	42	15	without	without	ADP
fbem-10524	42	16	financial	financial	ADJ
fbem-10524	42	17	legislation	legislation	NOUN
fbem-10524	42	18	,	,	PUNCT
fbem-10524	42	19	and	and	CCONJ
fbem-10524	42	20	only	only	ADV
fbem-10524	42	21	by	by	ADP
fbem-10524	42	22	continuously	continuously	ADV
fbem-10524	42	23	improving	improve	VERB
fbem-10524	42	24	financial	financial	ADJ
fbem-10524	42	25	legislation	legislation	NOUN
fbem-10524	42	26	can	can	AUX
fbem-10524	42	27	we	we	PRON
fbem-10524	42	28	provide	provide	VERB
fbem-10524	42	29	the	the	DET
fbem-10524	42	30	basis	basis	NOUN
fbem-10524	42	31	and	and	CCONJ
fbem-10524	42	32	foundation	foundation	NOUN
fbem-10524	42	33	for	for	ADP
fbem-10524	42	34	the	the	DET
fbem-10524	42	35	enforcement	enforcement	NOUN
fbem-10524	42	36	of	of	ADP
fbem-10524	42	37	the	the	DET
fbem-10524	42	38	rule	rule	NOUN
fbem-10524	42	39	of	of	ADP
fbem-10524	42	40	law	law	NOUN
fbem-10524	42	41	and	and	CCONJ
fbem-10524	42	42	guarantee	guarantee	VERB
fbem-10524	42	43	the	the	DET
fbem-10524	42	44	organic	organic	ADJ
fbem-10524	42	45	unity	unity	NOUN
fbem-10524	42	46	of	of	ADP
fbem-10524	42	47	the	the	DET
fbem-10524	42	48	systems	system	NOUN
fbem-10524	42	49	of	of	ADP
fbem-10524	42	50	the	the	DET
fbem-10524	42	51	rule	rule	NOUN
fbem-10524	42	52	of	of	ADP
fbem-10524	42	53	law	law	NOUN
fbem-10524	42	54	and	and	CCONJ
fbem-10524	42	55	finance	finance	NOUN
fbem-10524	42	56	.	.	PUNCT
fbem-10524	43	1	on	on	ADP
fbem-10524	43	2	the	the	DET
fbem-10524	43	3	other	other	ADJ
fbem-10524	43	4	hand	hand	NOUN
fbem-10524	43	5	,	,	PUNCT
fbem-10524	43	6	only	only	ADV
fbem-10524	43	7	financial	financial	ADJ
fbem-10524	43	8	legislation	legislation	NOUN
fbem-10524	43	9	can	can	AUX
fbem-10524	43	10	clearly	clearly	ADV
fbem-10524	43	11	define	define	VERB
fbem-10524	43	12	the	the	DET
fbem-10524	43	13	boundaries	boundary	NOUN
fbem-10524	43	14	and	and	CCONJ
fbem-10524	43	15	scales	scale	NOUN
fbem-10524	43	16	of	of	ADP
fbem-10524	43	17	public	public	ADJ
fbem-10524	43	18	property	property	NOUN
fbem-10524	43	19	taken	take	VERB
fbem-10524	43	20	from	from	ADP
fbem-10524	43	21	the	the	DET
fbem-10524	43	22	people	people	NOUN
fbem-10524	43	23	,	,	PUNCT
fbem-10524	43	24	the	the	DET
fbem-10524	43	25	realization	realization	NOUN
fbem-10524	43	26	of	of	ADP
fbem-10524	43	27	fairness	fairness	NOUN
fbem-10524	43	28	and	and	CCONJ
fbem-10524	43	29	justice	justice	NOUN
fbem-10524	43	30	taken	take	VERB
fbem-10524	43	31	from	from	ADP
fbem-10524	43	32	the	the	DET
fbem-10524	43	33	people	people	NOUN
fbem-10524	43	34	and	and	CCONJ
fbem-10524	43	35	used	use	VERB
fbem-10524	43	36	by	by	ADP
fbem-10524	43	37	the	the	DET
fbem-10524	43	38	people	people	NOUN
fbem-10524	43	39	;	;	PUNCT
fbem-10524	43	40	to	to	PART
fbem-10524	43	41	protect	protect	VERB
fbem-10524	43	42	socialist	socialist	ADJ
fbem-10524	43	43	public	public	ADJ
fbem-10524	43	44	property	property	NOUN
fbem-10524	43	45	from	from	ADP
fbem-10524	43	46	infringement	infringement	NOUN
fbem-10524	43	47	,	,	PUNCT
fbem-10524	43	48	to	to	PART
fbem-10524	43	49	maintain	maintain	VERB
fbem-10524	43	50	the	the	DET
fbem-10524	43	51	normal	normal	ADJ
fbem-10524	43	52	operation	operation	NOUN
fbem-10524	43	53	of	of	ADP
fbem-10524	43	54	social	social	ADJ
fbem-10524	43	55	and	and	CCONJ
fbem-10524	43	56	economic	economic	ADJ
fbem-10524	43	57	life	life	NOUN
fbem-10524	43	58	and	and	CCONJ
fbem-10524	43	59	the	the	DET
fbem-10524	43	60	reasonable	reasonable	ADJ
fbem-10524	43	61	distribution	distribution	NOUN
fbem-10524	43	62	of	of	ADP
fbem-10524	43	63	finance	finance	NOUN
fbem-10524	43	64	,	,	PUNCT
fbem-10524	43	65	and	and	CCONJ
fbem-10524	43	66	to	to	PART
fbem-10524	43	67	effectively	effectively	ADV
fbem-10524	43	68	protect	protect	VERB
fbem-10524	43	69	the	the	DET
fbem-10524	43	70	normal	normal	ADJ
fbem-10524	43	71	exercise	exercise	NOUN
fbem-10524	43	72	of	of	ADP
fbem-10524	43	73	the	the	DET
fbem-10524	43	74	powers	power	NOUN
fbem-10524	43	75	of	of	ADP
fbem-10524	43	76	financial	financial	ADJ
fbem-10524	43	77	management	management	NOUN
fbem-10524	43	78	institutions	institution	NOUN
fbem-10524	43	79	.	.	PUNCT
fbem-10524	44	1	2.2	2.2	NUM
fbem-10524	44	2	.	.	PUNCT
fbem-10524	44	3	principles	principle	NOUN
fbem-10524	44	4	of	of	ADP
fbem-10524	44	5	fiscal	fiscal	ADJ
fbem-10524	44	6	legislation	legislation	NOUN
fbem-10524	44	7	2.2.1	2.2.1	NUM
fbem-10524	44	8	.	.	PUNCT
fbem-10524	45	1	principles	principle	NOUN
fbem-10524	45	2	of	of	ADP
fbem-10524	45	3	financial	financial	ADJ
fbem-10524	45	4	democracy	democracy	NOUN
fbem-10524	45	5	and	and	CCONJ
fbem-10524	45	6	financial	financial	ADJ
fbem-10524	45	7	equality	equality	NOUN
fbem-10524	45	8	the	the	DET
fbem-10524	45	9	principle	principle	NOUN
fbem-10524	45	10	of	of	ADP
fbem-10524	45	11	fiscal	fiscal	ADJ
fbem-10524	45	12	democracy	democracy	NOUN
fbem-10524	45	13	is	be	AUX
fbem-10524	45	14	the	the	DET
fbem-10524	45	15	implementation	implementation	NOUN
fbem-10524	45	16	of	of	ADP
fbem-10524	45	17	the	the	DET
fbem-10524	45	18	concept	concept	NOUN
fbem-10524	45	19	of	of	ADP
fbem-10524	45	20	democracy	democracy	NOUN
fbem-10524	45	21	in	in	ADP
fbem-10524	45	22	the	the	DET
fbem-10524	45	23	field	field	NOUN
fbem-10524	45	24	of	of	ADP
fbem-10524	45	25	finance	finance	NOUN
fbem-10524	45	26	,	,	PUNCT
fbem-10524	45	27	reflecting	reflect	VERB
fbem-10524	45	28	the	the	DET
fbem-10524	45	29	sovereignty	sovereignty	NOUN
fbem-10524	45	30	of	of	ADP
fbem-10524	45	31	the	the	DET
fbem-10524	45	32	people	people	NOUN
fbem-10524	45	33	and	and	CCONJ
fbem-10524	45	34	human	human	ADJ
fbem-10524	45	35	rights	right	NOUN
fbem-10524	45	36	protection	protection	NOUN
fbem-10524	45	37	,	,	PUNCT
fbem-10524	45	38	it	it	PRON
fbem-10524	45	39	is	be	AUX
fbem-10524	45	40	the	the	DET
fbem-10524	45	41	basis	basis	NOUN
fbem-10524	45	42	and	and	CCONJ
fbem-10524	45	43	premise	premise	NOUN
fbem-10524	45	44	of	of	ADP
fbem-10524	45	45	the	the	DET
fbem-10524	45	46	principle	principle	NOUN
fbem-10524	45	47	of	of	ADP
fbem-10524	45	48	fiscal	fiscal	ADJ
fbem-10524	45	49	rule	rule	NOUN
fbem-10524	45	50	of	of	ADP
fbem-10524	45	51	law	law	NOUN
fbem-10524	45	52	,	,	PUNCT
fbem-10524	45	53	and	and	CCONJ
fbem-10524	45	54	the	the	DET
fbem-10524	45	55	fiscal	fiscal	ADJ
fbem-10524	45	56	rule	rule	NOUN
fbem-10524	45	57	of	of	ADP
fbem-10524	45	58	law	law	NOUN
fbem-10524	45	59	is	be	AUX
fbem-10524	45	60	an	an	DET
fbem-10524	45	61	important	important	ADJ
fbem-10524	45	62	guarantee	guarantee	NOUN
fbem-10524	45	63	for	for	ADP
fbem-10524	45	64	the	the	DET
fbem-10524	45	65	realization	realization	NOUN
fbem-10524	45	66	of	of	ADP
fbem-10524	45	67	the	the	DET
fbem-10524	45	68	principle	principle	NOUN
fbem-10524	45	69	of	of	ADP
fbem-10524	45	70	fiscal	fiscal	ADJ
fbem-10524	45	71	democracy	democracy	NOUN
fbem-10524	45	72	.	.	PUNCT
fbem-10524	46	1	at	at	ADP
fbem-10524	46	2	the	the	DET
fbem-10524	46	3	same	same	ADJ
fbem-10524	46	4	time	time	NOUN
fbem-10524	46	5	,	,	PUNCT
fbem-10524	46	6	it	it	PRON
fbem-10524	46	7	is	be	AUX
fbem-10524	46	8	the	the	DET
fbem-10524	46	9	existence	existence	NOUN
fbem-10524	46	10	and	and	CCONJ
fbem-10524	46	11	implementation	implementation	NOUN
fbem-10524	46	12	of	of	ADP
fbem-10524	46	13	the	the	DET
fbem-10524	46	14	principle	principle	NOUN
fbem-10524	46	15	of	of	ADP
fbem-10524	46	16	fiscal	fiscal	ADJ
fbem-10524	46	17	democracy	democracy	NOUN
fbem-10524	46	18	that	that	PRON
fbem-10524	46	19	inevitably	inevitably	ADV
fbem-10524	46	20	generates	generate	VERB
fbem-10524	46	21	the	the	DET
fbem-10524	46	22	requirement	requirement	NOUN
fbem-10524	46	23	for	for	ADP
fbem-10524	46	24	fiscal	fiscal	ADJ
fbem-10524	46	25	equality	equality	NOUN
fbem-10524	46	26	.	.	PUNCT
fbem-10524	47	1	finance	finance	NOUN
fbem-10524	47	2	is	be	AUX
fbem-10524	47	3	to	to	PART
fbem-10524	47	4	provide	provide	VERB
fbem-10524	47	5	public	public	ADJ
fbem-10524	47	6	goods	good	NOUN
fbem-10524	47	7	and	and	CCONJ
fbem-10524	47	8	public	public	ADJ
fbem-10524	47	9	services	service	NOUN
fbem-10524	47	10	for	for	ADP
fbem-10524	47	11	the	the	DET
fbem-10524	47	12	people	people	NOUN
fbem-10524	47	13	and	and	CCONJ
fbem-10524	47	14	meet	meet	VERB
fbem-10524	47	15	public	public	ADJ
fbem-10524	47	16	needs	need	NOUN
fbem-10524	47	17	for	for	ADP
fbem-10524	47	18	the	the	DET
fbem-10524	47	19	purpose	purpose	NOUN
fbem-10524	47	20	.	.	PUNCT
fbem-10524	48	1	only	only	ADV
fbem-10524	48	2	through	through	ADP
fbem-10524	48	3	democratic	democratic	ADJ
fbem-10524	48	4	means	mean	NOUN
fbem-10524	48	5	and	and	CCONJ
fbem-10524	48	6	according	accord	VERB
fbem-10524	48	7	to	to	ADP
fbem-10524	48	8	62	62	NUM
fbem-10524	48	9	certain	certain	ADJ
fbem-10524	48	10	procedures	procedure	NOUN
fbem-10524	48	11	can	can	AUX
fbem-10524	48	12	people	people	NOUN
fbem-10524	48	13	participate	participate	VERB
fbem-10524	48	14	in	in	ADP
fbem-10524	48	15	the	the	DET
fbem-10524	48	16	decisionmaking	decisionmake	VERB
fbem-10524	48	17	process	process	NOUN
fbem-10524	48	18	of	of	ADP
fbem-10524	48	19	relevant	relevant	ADJ
fbem-10524	48	20	financial	financial	ADJ
fbem-10524	48	21	matters	matter	NOUN
fbem-10524	48	22	and	and	CCONJ
fbem-10524	48	23	express	express	VERB
fbem-10524	48	24	their	their	PRON
fbem-10524	48	25	will	will	NOUN
fbem-10524	48	26	and	and	CCONJ
fbem-10524	48	27	volition	volition	NOUN
fbem-10524	48	28	to	to	PART
fbem-10524	48	29	fully	fully	ADV
fbem-10524	48	30	protect	protect	VERB
fbem-10524	48	31	their	their	PRON
fbem-10524	48	32	financial	financial	ADJ
fbem-10524	48	33	rights	right	NOUN
fbem-10524	48	34	.	.	PUNCT
fbem-10524	49	1	the	the	DET
fbem-10524	49	2	principle	principle	NOUN
fbem-10524	49	3	of	of	ADP
fbem-10524	49	4	fiscal	fiscal	ADJ
fbem-10524	49	5	democracy	democracy	NOUN
fbem-10524	49	6	and	and	CCONJ
fbem-10524	49	7	equality	equality	NOUN
fbem-10524	49	8	runs	run	VERB
fbem-10524	49	9	through	through	ADP
fbem-10524	49	10	the	the	DET
fbem-10524	49	11	whole	whole	ADJ
fbem-10524	49	12	fiscal	fiscal	ADJ
fbem-10524	49	13	legislation	legislation	NOUN
fbem-10524	49	14	and	and	CCONJ
fbem-10524	49	15	the	the	DET
fbem-10524	49	16	whole	whole	ADJ
fbem-10524	49	17	fiscal	fiscal	ADJ
fbem-10524	49	18	legal	legal	ADJ
fbem-10524	49	19	system	system	NOUN
fbem-10524	49	20	,	,	PUNCT
fbem-10524	49	21	and	and	CCONJ
fbem-10524	49	22	fiscal	fiscal	ADJ
fbem-10524	49	23	legislation	legislation	NOUN
fbem-10524	49	24	needs	need	VERB
fbem-10524	49	25	to	to	PART
fbem-10524	49	26	be	be	AUX
fbem-10524	49	27	based	base	VERB
fbem-10524	49	28	on	on	ADP
fbem-10524	49	29	a	a	DET
fbem-10524	49	30	market	market	NOUN
fbem-10524	49	31	economy	economy	NOUN
fbem-10524	49	32	and	and	CCONJ
fbem-10524	49	33	backed	back	VERB
fbem-10524	49	34	by	by	ADP
fbem-10524	49	35	democracy	democracy	NOUN
fbem-10524	49	36	and	and	CCONJ
fbem-10524	49	37	the	the	DET
fbem-10524	49	38	rule	rule	NOUN
fbem-10524	49	39	of	of	ADP
fbem-10524	49	40	law	law	NOUN
fbem-10524	49	41	.	.	PUNCT
fbem-10524	50	1	therefore	therefore	ADV
fbem-10524	50	2	,	,	PUNCT
fbem-10524	50	3	the	the	DET
fbem-10524	50	4	principle	principle	NOUN
fbem-10524	50	5	of	of	ADP
fbem-10524	50	6	fiscal	fiscal	ADJ
fbem-10524	50	7	democracy	democracy	NOUN
fbem-10524	50	8	and	and	CCONJ
fbem-10524	50	9	equality	equality	NOUN
fbem-10524	50	10	is	be	AUX
fbem-10524	50	11	the	the	DET
fbem-10524	50	12	basic	basic	ADJ
fbem-10524	50	13	guideline	guideline	NOUN
fbem-10524	50	14	that	that	PRON
fbem-10524	50	15	must	must	AUX
fbem-10524	50	16	be	be	AUX
fbem-10524	50	17	followed	follow	VERB
fbem-10524	50	18	in	in	ADP
fbem-10524	50	19	china	china	PROPN
fbem-10524	50	20	's	's	PART
fbem-10524	50	21	fiscal	fiscal	ADJ
fbem-10524	50	22	legislation	legislation	NOUN
fbem-10524	50	23	.	.	PUNCT
fbem-10524	51	1	2.2.2	2.2.2	X
fbem-10524	51	2	.	.	X
fbem-10524	51	3	inheritance	inheritance	NOUN
fbem-10524	51	4	of	of	ADP
fbem-10524	51	5	good	good	ADJ
fbem-10524	51	6	traditions	tradition	NOUN
fbem-10524	51	7	and	and	CCONJ
fbem-10524	51	8	the	the	DET
fbem-10524	51	9	principle	principle	NOUN
fbem-10524	51	10	of	of	ADP
fbem-10524	51	11	reaching	reach	VERB
fbem-10524	51	12	change	change	NOUN
fbem-10524	51	13	through	through	ADP
fbem-10524	51	14	power	power	NOUN
fbem-10524	51	15	in	in	ADP
fbem-10524	51	16	practice	practice	NOUN
fbem-10524	51	17	,	,	PUNCT
fbem-10524	51	18	it	it	PRON
fbem-10524	51	19	is	be	AUX
fbem-10524	51	20	necessary	necessary	ADJ
fbem-10524	51	21	to	to	PART
fbem-10524	51	22	tap	tap	VERB
fbem-10524	51	23	the	the	DET
fbem-10524	51	24	historical	historical	ADJ
fbem-10524	51	25	experience	experience	NOUN
fbem-10524	51	26	of	of	ADP
fbem-10524	51	27	china	china	PROPN
fbem-10524	51	28	's	's	PART
fbem-10524	51	29	fiscal	fiscal	ADJ
fbem-10524	51	30	development	development	NOUN
fbem-10524	51	31	since	since	SCONJ
fbem-10524	51	32	the	the	DET
fbem-10524	51	33	founding	founding	NOUN
fbem-10524	51	34	of	of	ADP
fbem-10524	51	35	new	new	ADJ
fbem-10524	51	36	china	china	PROPN
fbem-10524	51	37	,	,	PUNCT
fbem-10524	51	38	and	and	CCONJ
fbem-10524	51	39	not	not	PART
fbem-10524	51	40	to	to	PART
fbem-10524	51	41	follow	follow	VERB
fbem-10524	51	42	the	the	DET
fbem-10524	51	43	west	west	NOUN
fbem-10524	51	44	,	,	PUNCT
fbem-10524	51	45	thus	thus	ADV
fbem-10524	51	46	resulting	result	VERB
fbem-10524	51	47	in	in	ADP
fbem-10524	51	48	the	the	DET
fbem-10524	51	49	scene	scene	NOUN
fbem-10524	51	50	of	of	ADP
fbem-10524	51	51	fiscal	fiscal	ADJ
fbem-10524	51	52	legislation	legislation	NOUN
fbem-10524	51	53	copying	copying	NOUN
fbem-10524	51	54	and	and	CCONJ
fbem-10524	51	55	borrowing	borrow	VERB
fbem-10524	51	56	from	from	ADP
fbem-10524	51	57	many	many	ADJ
fbem-10524	51	58	sides	side	NOUN
fbem-10524	51	59	.	.	PUNCT
fbem-10524	52	1	fiscal	fiscal	ADJ
fbem-10524	52	2	legislation	legislation	NOUN
fbem-10524	52	3	should	should	AUX
fbem-10524	52	4	respect	respect	VERB
fbem-10524	52	5	practice	practice	NOUN
fbem-10524	52	6	,	,	PUNCT
fbem-10524	52	7	not	not	PART
fbem-10524	52	8	seek	seek	VERB
fbem-10524	52	9	uniformity	uniformity	NOUN
fbem-10524	52	10	,	,	PUNCT
fbem-10524	52	11	specific	specific	ADJ
fbem-10524	52	12	analysis	analysis	NOUN
fbem-10524	52	13	of	of	ADP
fbem-10524	52	14	specific	specific	ADJ
fbem-10524	52	15	problems	problem	NOUN
fbem-10524	52	16	,	,	PUNCT
fbem-10524	52	17	the	the	DET
fbem-10524	52	18	need	need	NOUN
fbem-10524	52	19	to	to	PART
fbem-10524	52	20	seize	seize	VERB
fbem-10524	52	21	the	the	DET
fbem-10524	52	22	legislative	legislative	ADJ
fbem-10524	52	23	priorities	priority	NOUN
fbem-10524	52	24	;	;	PUNCT
fbem-10524	52	25	but	but	CCONJ
fbem-10524	52	26	also	also	ADV
fbem-10524	52	27	to	to	PART
fbem-10524	52	28	have	have	VERB
fbem-10524	52	29	a	a	DET
fbem-10524	52	30	legislative	legislative	ADJ
fbem-10524	52	31	system	system	NOUN
fbem-10524	52	32	of	of	ADP
fbem-10524	52	33	overall	overall	ADJ
fbem-10524	52	34	planning	planning	NOUN
fbem-10524	52	35	,	,	PUNCT
fbem-10524	52	36	with	with	ADP
fbem-10524	52	37	a	a	DET
fbem-10524	52	38	certain	certain	ADJ
fbem-10524	52	39	degree	degree	NOUN
fbem-10524	52	40	of	of	ADP
fbem-10524	52	41	governance	governance	NOUN
fbem-10524	52	42	flexibility	flexibility	NOUN
fbem-10524	52	43	,	,	PUNCT
fbem-10524	52	44	absorbing	absorb	VERB
fbem-10524	52	45	the	the	DET
fbem-10524	52	46	accumulated	accumulate	VERB
fbem-10524	52	47	experience	experience	NOUN
fbem-10524	52	48	of	of	ADP
fbem-10524	52	49	various	various	ADJ
fbem-10524	52	50	practices	practice	NOUN
fbem-10524	52	51	story	story	NOUN
fbem-10524	52	52	,	,	PUNCT
fbem-10524	52	53	refining	refining	NOUN
fbem-10524	52	54	to	to	PART
fbem-10524	52	55	form	form	VERB
fbem-10524	52	56	a	a	DET
fbem-10524	52	57	legal	legal	ADJ
fbem-10524	52	58	system	system	NOUN
fbem-10524	52	59	.	.	PUNCT
fbem-10524	53	1	adhere	adhere	VERB
fbem-10524	53	2	to	to	ADP
fbem-10524	53	3	the	the	DET
fbem-10524	53	4	system	system	NOUN
fbem-10524	53	5	's	's	PART
fbem-10524	53	6	self	self	NOUN
fbem-10524	53	7	-	-	PUNCT
fbem-10524	53	8	confidence	confidence	NOUN
fbem-10524	53	9	,	,	PUNCT
fbem-10524	53	10	respect	respect	VERB
fbem-10524	53	11	the	the	DET
fbem-10524	53	12	practical	practical	ADJ
fbem-10524	53	13	wisdom	wisdom	NOUN
fbem-10524	53	14	of	of	ADP
fbem-10524	53	15	multiple	multiple	ADJ
fbem-10524	53	16	subjects	subject	NOUN
fbem-10524	53	17	,	,	PUNCT
fbem-10524	53	18	and	and	CCONJ
fbem-10524	53	19	seek	seek	VERB
fbem-10524	53	20	substantive	substantive	ADJ
fbem-10524	53	21	justice	justice	NOUN
fbem-10524	54	1	[	[	X
fbem-10524	54	2	4	4	NUM
fbem-10524	54	3	]	]	PUNCT
fbem-10524	54	4	.	.	PUNCT
fbem-10524	55	1	therefore	therefore	ADV
fbem-10524	55	2	,	,	PUNCT
fbem-10524	55	3	fiscal	fiscal	ADJ
fbem-10524	55	4	legislation	legislation	NOUN
fbem-10524	55	5	needs	need	VERB
fbem-10524	55	6	to	to	PART
fbem-10524	55	7	follow	follow	VERB
fbem-10524	55	8	the	the	DET
fbem-10524	55	9	principles	principle	NOUN
fbem-10524	55	10	of	of	ADP
fbem-10524	55	11	inheriting	inherit	VERB
fbem-10524	55	12	good	good	ADJ
fbem-10524	55	13	traditions	tradition	NOUN
fbem-10524	55	14	and	and	CCONJ
fbem-10524	55	15	reaching	reach	VERB
fbem-10524	55	16	changes	change	NOUN
fbem-10524	55	17	through	through	ADP
fbem-10524	55	18	power	power	NOUN
fbem-10524	55	19	.	.	PUNCT
fbem-10524	56	1	2.2.3	2.2.3	X
fbem-10524	56	2	.	.	PUNCT
fbem-10524	57	1	principle	principle	NOUN
fbem-10524	57	2	of	of	ADP
fbem-10524	57	3	comprehensive	comprehensive	ADJ
fbem-10524	57	4	linkage	linkage	NOUN
fbem-10524	57	5	legislation	legislation	NOUN
fbem-10524	57	6	the	the	DET
fbem-10524	57	7	financial	financial	ADJ
fbem-10524	57	8	resources	resource	NOUN
fbem-10524	57	9	involved	involve	VERB
fbem-10524	57	10	in	in	ADP
fbem-10524	57	11	tax	tax	NOUN
fbem-10524	57	12	legislation	legislation	NOUN
fbem-10524	57	13	are	be	AUX
fbem-10524	57	14	the	the	DET
fbem-10524	57	15	material	material	ADJ
fbem-10524	57	16	basis	basis	NOUN
fbem-10524	57	17	for	for	ADP
fbem-10524	57	18	the	the	DET
fbem-10524	57	19	maintenance	maintenance	NOUN
fbem-10524	57	20	and	and	CCONJ
fbem-10524	57	21	operation	operation	NOUN
fbem-10524	57	22	of	of	ADP
fbem-10524	57	23	the	the	DET
fbem-10524	57	24	political	political	ADJ
fbem-10524	57	25	body	body	NOUN
fbem-10524	57	26	and	and	CCONJ
fbem-10524	57	27	serve	serve	VERB
fbem-10524	57	28	the	the	DET
fbem-10524	57	29	economic	economic	ADJ
fbem-10524	57	30	and	and	CCONJ
fbem-10524	57	31	social	social	ADJ
fbem-10524	57	32	systems	system	NOUN
fbem-10524	57	33	.	.	PUNCT
fbem-10524	58	1	in	in	ADP
fbem-10524	58	2	other	other	ADJ
fbem-10524	58	3	words	word	NOUN
fbem-10524	58	4	,	,	PUNCT
fbem-10524	58	5	the	the	DET
fbem-10524	58	6	entire	entire	ADJ
fbem-10524	58	7	political	political	ADJ
fbem-10524	58	8	,	,	PUNCT
fbem-10524	58	9	economic	economic	ADJ
fbem-10524	58	10	,	,	PUNCT
fbem-10524	58	11	and	and	CCONJ
fbem-10524	58	12	social	social	ADJ
fbem-10524	58	13	life	life	NOUN
fbem-10524	58	14	of	of	ADP
fbem-10524	58	15	a	a	DET
fbem-10524	58	16	country	country	NOUN
fbem-10524	58	17	can	can	AUX
fbem-10524	58	18	be	be	AUX
fbem-10524	58	19	grasped	grasp	VERB
fbem-10524	58	20	through	through	ADP
fbem-10524	58	21	fiscal	fiscal	ADJ
fbem-10524	58	22	legislation	legislation	NOUN
fbem-10524	58	23	.	.	PUNCT
fbem-10524	59	1	from	from	ADP
fbem-10524	59	2	the	the	DET
fbem-10524	59	3	deployment	deployment	NOUN
fbem-10524	59	4	of	of	ADP
fbem-10524	59	5	major	major	ADJ
fbem-10524	59	6	reforms	reform	NOUN
fbem-10524	59	7	in	in	ADP
fbem-10524	59	8	the	the	DET
fbem-10524	59	9	third	third	ADJ
fbem-10524	59	10	plenary	plenary	ADJ
fbem-10524	59	11	session	session	NOUN
fbem-10524	59	12	of	of	ADP
fbem-10524	59	13	the	the	DET
fbem-10524	59	14	central	central	PROPN
fbem-10524	59	15	committee	committee	NOUN
fbem-10524	59	16	since	since	SCONJ
fbem-10524	59	17	1993	1993	NUM
fbem-10524	59	18	,	,	PUNCT
fbem-10524	59	19	we	we	PRON
fbem-10524	59	20	can	can	AUX
fbem-10524	59	21	see	see	VERB
fbem-10524	59	22	that	that	SCONJ
fbem-10524	59	23	the	the	DET
fbem-10524	59	24	theme	theme	NOUN
fbem-10524	59	25	of	of	ADP
fbem-10524	59	26	the	the	DET
fbem-10524	59	27	past	past	NOUN
fbem-10524	59	28	was	be	AUX
fbem-10524	59	29	one	one	NUM
fbem-10524	59	30	aspect	aspect	NOUN
fbem-10524	59	31	of	of	ADP
fbem-10524	59	32	national	national	ADJ
fbem-10524	59	33	governance	governance	NOUN
fbem-10524	59	34	,	,	PUNCT
fbem-10524	59	35	and	and	CCONJ
fbem-10524	59	36	the	the	DET
fbem-10524	59	37	focus	focus	NOUN
fbem-10524	59	38	was	be	AUX
fbem-10524	59	39	on	on	ADP
fbem-10524	59	40	the	the	DET
fbem-10524	59	41	"	"	PUNCT
fbem-10524	59	42	economic	economic	ADJ
fbem-10524	59	43	system	system	NOUN
fbem-10524	59	44	"	"	PUNCT
fbem-10524	59	45	,	,	PUNCT
fbem-10524	59	46	but	but	CCONJ
fbem-10524	59	47	the	the	DET
fbem-10524	59	48	deployment	deployment	NOUN
fbem-10524	59	49	of	of	ADP
fbem-10524	59	50	the	the	DET
fbem-10524	59	51	18th	18th	ADJ
fbem-10524	59	52	plenary	plenary	ADJ
fbem-10524	59	53	session	session	NOUN
fbem-10524	59	54	of	of	ADP
fbem-10524	59	55	the	the	DET
fbem-10524	59	56	central	central	ADJ
fbem-10524	59	57	committee	committee	NOUN
fbem-10524	59	58	is	be	AUX
fbem-10524	59	59	"	"	PUNCT
fbem-10524	59	60	comprehensive	comprehensive	ADJ
fbem-10524	59	61	deepening	deepening	NOUN
fbem-10524	59	62	reform	reform	NOUN
fbem-10524	59	63	"	"	PUNCT
fbem-10524	59	64	,	,	PUNCT
fbem-10524	59	65	which	which	PRON
fbem-10524	59	66	covers	cover	VERB
fbem-10524	59	67	economic	economic	ADJ
fbem-10524	59	68	,	,	PUNCT
fbem-10524	59	69	political	political	ADJ
fbem-10524	59	70	,	,	PUNCT
fbem-10524	59	71	cultural	cultural	ADJ
fbem-10524	59	72	and	and	CCONJ
fbem-10524	59	73	social	social	ADJ
fbem-10524	59	74	issues	issue	NOUN
fbem-10524	59	75	.	.	PUNCT
fbem-10524	60	1	it	it	PRON
fbem-10524	60	2	is	be	AUX
fbem-10524	60	3	a	a	DET
fbem-10524	60	4	comprehensive	comprehensive	ADJ
fbem-10524	60	5	reform	reform	NOUN
fbem-10524	60	6	covering	cover	VERB
fbem-10524	60	7	economic	economic	ADJ
fbem-10524	60	8	,	,	PUNCT
fbem-10524	60	9	political	political	ADJ
fbem-10524	60	10	,	,	PUNCT
fbem-10524	60	11	cultural	cultural	ADJ
fbem-10524	60	12	,	,	PUNCT
fbem-10524	60	13	social	social	ADJ
fbem-10524	60	14	,	,	PUNCT
fbem-10524	60	15	and	and	CCONJ
fbem-10524	60	16	ecological	ecological	ADJ
fbem-10524	60	17	civilization	civilization	NOUN
fbem-10524	60	18	.	.	PUNCT
fbem-10524	61	1	as	as	ADP
fbem-10524	61	2	a	a	DET
fbem-10524	61	3	result	result	NOUN
fbem-10524	61	4	,	,	PUNCT
fbem-10524	61	5	the	the	DET
fbem-10524	61	6	principles	principle	NOUN
fbem-10524	61	7	to	to	PART
fbem-10524	61	8	be	be	AUX
fbem-10524	61	9	followed	follow	VERB
fbem-10524	61	10	in	in	ADP
fbem-10524	61	11	fiscal	fiscal	ADJ
fbem-10524	61	12	legislation	legislation	NOUN
fbem-10524	61	13	should	should	AUX
fbem-10524	61	14	also	also	ADV
fbem-10524	61	15	keep	keep	VERB
fbem-10524	61	16	pace	pace	NOUN
fbem-10524	61	17	with	with	ADP
fbem-10524	61	18	the	the	DET
fbem-10524	61	19	times	time	NOUN
fbem-10524	61	20	,	,	PUNCT
fbem-10524	61	21	from	from	ADP
fbem-10524	61	22	the	the	DET
fbem-10524	61	23	past	past	ADJ
fbem-10524	61	24	relative	relative	ADJ
fbem-10524	61	25	emphasis	emphasis	NOUN
fbem-10524	61	26	on	on	ADP
fbem-10524	61	27	the	the	DET
fbem-10524	61	28	economic	economic	ADJ
fbem-10524	61	29	aspects	aspect	NOUN
fbem-10524	61	30	to	to	ADP
fbem-10524	61	31	the	the	DET
fbem-10524	61	32	linkage	linkage	NOUN
fbem-10524	61	33	of	of	ADP
fbem-10524	61	34	economic	economic	ADJ
fbem-10524	61	35	,	,	PUNCT
fbem-10524	61	36	political	political	ADJ
fbem-10524	61	37	,	,	PUNCT
fbem-10524	61	38	and	and	CCONJ
fbem-10524	61	39	social	social	ADJ
fbem-10524	61	40	aspects	aspect	NOUN
fbem-10524	61	41	.	.	PUNCT
fbem-10524	62	1	2.2.4	2.2.4	X
fbem-10524	62	2	.	.	PUNCT
fbem-10524	62	3	principles	principle	NOUN
fbem-10524	62	4	of	of	ADP
fbem-10524	62	5	legislation	legislation	NOUN
fbem-10524	62	6	to	to	PART
fbem-10524	62	7	prevent	prevent	VERB
fbem-10524	62	8	regional	regional	ADJ
fbem-10524	62	9	and	and	CCONJ
fbem-10524	62	10	systemic	systemic	ADJ
fbem-10524	62	11	risks	risk	NOUN
fbem-10524	62	12	modern	modern	ADJ
fbem-10524	62	13	society	society	NOUN
fbem-10524	62	14	is	be	AUX
fbem-10524	62	15	essentially	essentially	ADV
fbem-10524	62	16	a	a	DET
fbem-10524	62	17	risk	risk	NOUN
fbem-10524	62	18	society	society	NOUN
fbem-10524	62	19	;	;	PUNCT
fbem-10524	62	20	risk	risk	NOUN
fbem-10524	62	21	is	be	AUX
fbem-10524	62	22	the	the	DET
fbem-10524	62	23	change	change	NOUN
fbem-10524	62	24	of	of	ADP
fbem-10524	62	25	social	social	ADJ
fbem-10524	62	26	system	system	NOUN
fbem-10524	62	27	due	due	ADP
fbem-10524	62	28	to	to	ADP
fbem-10524	62	29	sudden	sudden	ADJ
fbem-10524	62	30	behavior	behavior	NOUN
fbem-10524	62	31	,	,	PUNCT
fbem-10524	62	32	and	and	CCONJ
fbem-10524	62	33	its	its	PRON
fbem-10524	62	34	formation	formation	NOUN
fbem-10524	62	35	and	and	CCONJ
fbem-10524	62	36	outbreak	outbreak	NOUN
fbem-10524	62	37	are	be	AUX
fbem-10524	62	38	determined	determine	VERB
fbem-10524	62	39	by	by	ADP
fbem-10524	62	40	the	the	DET
fbem-10524	62	41	degree	degree	NOUN
fbem-10524	62	42	of	of	ADP
fbem-10524	62	43	uncertainty	uncertainty	NOUN
fbem-10524	62	44	in	in	ADP
fbem-10524	62	45	society	society	NOUN
fbem-10524	62	46	,	,	PUNCT
fbem-10524	62	47	while	while	SCONJ
fbem-10524	62	48	state	state	NOUN
fbem-10524	62	49	finance	finance	NOUN
fbem-10524	62	50	is	be	AUX
fbem-10524	62	51	the	the	DET
fbem-10524	62	52	ultimate	ultimate	ADJ
fbem-10524	62	53	bearer	bearer	NOUN
fbem-10524	62	54	of	of	ADP
fbem-10524	62	55	public	public	ADJ
fbem-10524	62	56	risk	risk	NOUN
fbem-10524	62	57	.	.	PUNCT
fbem-10524	63	1	facing	face	VERB
fbem-10524	63	2	the	the	DET
fbem-10524	63	3	impact	impact	NOUN
fbem-10524	63	4	of	of	ADP
fbem-10524	63	5	uncertain	uncertain	ADJ
fbem-10524	63	6	public	public	ADJ
fbem-10524	63	7	risks	risk	NOUN
fbem-10524	63	8	,	,	PUNCT
fbem-10524	63	9	the	the	DET
fbem-10524	63	10	successful	successful	ADJ
fbem-10524	63	11	experience	experience	NOUN
fbem-10524	63	12	accumulated	accumulate	VERB
fbem-10524	63	13	by	by	ADP
fbem-10524	63	14	china	china	PROPN
fbem-10524	63	15	's	's	PART
fbem-10524	63	16	finance	finance	NOUN
fbem-10524	63	17	is	be	AUX
fbem-10524	63	18	mainly	mainly	ADV
fbem-10524	63	19	manifested	manifest	VERB
fbem-10524	63	20	in	in	ADP
fbem-10524	63	21	the	the	DET
fbem-10524	63	22	following	following	NOUN
fbem-10524	63	23	:	:	PUNCT
fbem-10524	63	24	the	the	DET
fbem-10524	63	25	initial	initial	ADJ
fbem-10524	63	26	establishment	establishment	NOUN
fbem-10524	63	27	of	of	ADP
fbem-10524	63	28	monitoring	monitoring	NOUN
fbem-10524	63	29	and	and	CCONJ
fbem-10524	63	30	early	early	ADJ
fbem-10524	63	31	warning	warning	NOUN
fbem-10524	63	32	mechanisms	mechanism	NOUN
fbem-10524	63	33	for	for	ADP
fbem-10524	63	34	public	public	ADJ
fbem-10524	63	35	risks	risk	NOUN
fbem-10524	63	36	;	;	PUNCT
fbem-10524	63	37	hedging	hedge	VERB
fbem-10524	63	38	public	public	ADJ
fbem-10524	63	39	risks	risk	NOUN
fbem-10524	63	40	,	,	PUNCT
fbem-10524	63	41	and	and	CCONJ
fbem-10524	63	42	injecting	inject	VERB
fbem-10524	63	43	certainty	certainty	NOUN
fbem-10524	63	44	by	by	ADP
fbem-10524	63	45	constructing	construct	VERB
fbem-10524	63	46	public	public	ADJ
fbem-10524	63	47	finance	finance	NOUN
fbem-10524	63	48	contingency	contingency	NOUN
fbem-10524	63	49	mechanisms	mechanism	NOUN
fbem-10524	63	50	.	.	PUNCT
fbem-10524	64	1	after	after	ADP
fbem-10524	64	2	the	the	DET
fbem-10524	64	3	occurrence	occurrence	NOUN
fbem-10524	64	4	of	of	ADP
fbem-10524	64	5	the	the	DET
fbem-10524	64	6	major	major	ADJ
fbem-10524	64	7	public	public	ADJ
fbem-10524	64	8	health	health	NOUN
fbem-10524	64	9	risks	risk	NOUN
fbem-10524	64	10	of	of	ADP
fbem-10524	64	11	the	the	DET
fbem-10524	64	12	new	new	ADJ
fbem-10524	64	13	crown	crown	NOUN
fbem-10524	64	14	epidemic	epidemic	NOUN
fbem-10524	64	15	,	,	PUNCT
fbem-10524	64	16	china	china	PROPN
fbem-10524	64	17	's	's	PART
fbem-10524	64	18	finance	finance	NOUN
fbem-10524	64	19	reacted	react	VERB
fbem-10524	64	20	promptly	promptly	ADV
fbem-10524	64	21	and	and	CCONJ
fbem-10524	64	22	responded	respond	VERB
fbem-10524	64	23	on	on	ADP
fbem-10524	64	24	time	time	NOUN
fbem-10524	64	25	by	by	ADP
fbem-10524	64	26	issuing	issue	VERB
fbem-10524	64	27	special	special	ADJ
fbem-10524	64	28	government	government	NOUN
fbem-10524	64	29	bonds	bond	NOUN
fbem-10524	64	30	to	to	PART
fbem-10524	64	31	fight	fight	VERB
fbem-10524	64	32	against	against	ADP
fbem-10524	64	33	the	the	DET
fbem-10524	64	34	epidemic	epidemic	NOUN
fbem-10524	64	35	and	and	CCONJ
fbem-10524	64	36	ensuring	ensure	VERB
fbem-10524	64	37	that	that	SCONJ
fbem-10524	64	38	the	the	DET
fbem-10524	64	39	funds	fund	NOUN
fbem-10524	64	40	for	for	ADP
fbem-10524	64	41	the	the	DET
fbem-10524	64	42	"	"	PUNCT
fbem-10524	64	43	six	six	NUM
fbem-10524	64	44	guarantees	guarantee	NOUN
fbem-10524	64	45	and	and	CCONJ
fbem-10524	64	46	six	six	NUM
fbem-10524	64	47	stabilizations	stabilization	NOUN
fbem-10524	64	48	"	"	PUNCT
fbem-10524	64	49	reached	reach	VERB
fbem-10524	64	50	the	the	DET
fbem-10524	64	51	grassroots	grassroots	ADJ
fbem-10524	64	52	level	level	NOUN
fbem-10524	64	53	,	,	PUNCT
fbem-10524	64	54	to	to	PART
fbem-10524	64	55	resolutely	resolutely	ADV
fbem-10524	64	56	guard	guard	VERB
fbem-10524	64	57	against	against	ADP
fbem-10524	64	58	the	the	DET
fbem-10524	64	59	drastic	drastic	ADJ
fbem-10524	64	60	impact	impact	NOUN
fbem-10524	64	61	of	of	ADP
fbem-10524	64	62	the	the	DET
fbem-10524	64	63	epidemic	epidemic	NOUN
fbem-10524	64	64	on	on	ADP
fbem-10524	64	65	the	the	DET
fbem-10524	64	66	economy	economy	NOUN
fbem-10524	64	67	and	and	CCONJ
fbem-10524	64	68	society	society	NOUN
fbem-10524	65	1	[	[	X
fbem-10524	65	2	5	5	NUM
fbem-10524	65	3	]	]	PUNCT
fbem-10524	65	4	.	.	PUNCT
fbem-10524	66	1	therefore	therefore	ADV
fbem-10524	66	2	,	,	PUNCT
fbem-10524	66	3	improving	improve	VERB
fbem-10524	66	4	the	the	DET
fbem-10524	66	5	prevention	prevention	NOUN
fbem-10524	66	6	of	of	ADP
fbem-10524	66	7	regional	regional	ADJ
fbem-10524	66	8	and	and	CCONJ
fbem-10524	66	9	systemic	systemic	ADJ
fbem-10524	66	10	risks	risk	NOUN
fbem-10524	66	11	is	be	AUX
fbem-10524	66	12	a	a	DET
fbem-10524	66	13	legislative	legislative	ADJ
fbem-10524	66	14	principle	principle	NOUN
fbem-10524	66	15	that	that	PRON
fbem-10524	66	16	should	should	AUX
fbem-10524	66	17	be	be	AUX
fbem-10524	66	18	observed	observe	VERB
fbem-10524	66	19	in	in	ADP
fbem-10524	66	20	china	china	PROPN
fbem-10524	66	21	's	's	PART
fbem-10524	66	22	financial	financial	ADJ
fbem-10524	66	23	legislation	legislation	NOUN
fbem-10524	66	24	in	in	ADP
fbem-10524	66	25	practice	practice	NOUN
fbem-10524	66	26	.	.	PUNCT
fbem-10524	67	1	2.3	2.3	NUM
fbem-10524	67	2	.	.	PUNCT
fbem-10524	67	3	functions	function	NOUN
fbem-10524	67	4	of	of	ADP
fbem-10524	67	5	fiscal	fiscal	ADJ
fbem-10524	67	6	legislation	legislation	NOUN
fbem-10524	67	7	2.3.1	2.3.1	NUM
fbem-10524	67	8	.	.	PUNCT
fbem-10524	67	9	helping	help	VERB
fbem-10524	67	10	to	to	PART
fbem-10524	67	11	build	build	VERB
fbem-10524	67	12	a	a	DET
fbem-10524	67	13	socialist	socialist	ADJ
fbem-10524	67	14	rule	rule	NOUN
fbem-10524	67	15	of	of	ADP
fbem-10524	67	16	law	law	NOUN
fbem-10524	67	17	system	system	NOUN
fbem-10524	67	18	with	with	ADP
fbem-10524	67	19	chinese	chinese	ADJ
fbem-10524	67	20	characteristics	characteristics	PROPN
fbem-10524	67	21	administration	administration	NOUN
fbem-10524	67	22	following	follow	VERB
fbem-10524	67	23	the	the	DET
fbem-10524	67	24	law	law	NOUN
fbem-10524	67	25	,	,	PUNCT
fbem-10524	67	26	the	the	DET
fbem-10524	67	27	construction	construction	NOUN
fbem-10524	67	28	of	of	ADP
fbem-10524	67	29	the	the	DET
fbem-10524	67	30	rule	rule	NOUN
fbem-10524	67	31	of	of	ADP
fbem-10524	67	32	law	law	NOUN
fbem-10524	67	33	government	government	NOUN
fbem-10524	67	34	is	be	AUX
fbem-10524	67	35	an	an	DET
fbem-10524	67	36	important	important	ADJ
fbem-10524	67	37	measure	measure	NOUN
fbem-10524	67	38	to	to	PART
fbem-10524	67	39	implement	implement	VERB
fbem-10524	67	40	the	the	DET
fbem-10524	67	41	comprehensive	comprehensive	ADJ
fbem-10524	67	42	rule	rule	NOUN
fbem-10524	67	43	of	of	ADP
fbem-10524	67	44	law	law	NOUN
fbem-10524	67	45	,	,	PUNCT
fbem-10524	67	46	the	the	DET
fbem-10524	67	47	rule	rule	NOUN
fbem-10524	67	48	of	of	ADP
fbem-10524	67	49	law	law	NOUN
fbem-10524	67	50	financial	financial	ADJ
fbem-10524	67	51	system	system	NOUN
fbem-10524	67	52	is	be	AUX
fbem-10524	67	53	an	an	DET
fbem-10524	67	54	important	important	ADJ
fbem-10524	67	55	part	part	NOUN
fbem-10524	67	56	of	of	ADP
fbem-10524	67	57	the	the	DET
fbem-10524	67	58	chinese	chinese	ADJ
fbem-10524	67	59	rule	rule	NOUN
fbem-10524	67	60	of	of	ADP
fbem-10524	67	61	law	law	NOUN
fbem-10524	67	62	system	system	NOUN
fbem-10524	67	63	.	.	PUNCT
fbem-10524	68	1	the	the	DET
fbem-10524	68	2	construction	construction	NOUN
fbem-10524	68	3	of	of	ADP
fbem-10524	68	4	the	the	DET
fbem-10524	68	5	rule	rule	NOUN
fbem-10524	68	6	of	of	ADP
fbem-10524	68	7	law	law	NOUN
fbem-10524	68	8	finance	finance	NOUN
fbem-10524	68	9	is	be	AUX
fbem-10524	68	10	an	an	DET
fbem-10524	68	11	integral	integral	ADJ
fbem-10524	68	12	part	part	NOUN
fbem-10524	68	13	of	of	ADP
fbem-10524	68	14	the	the	DET
fbem-10524	68	15	construction	construction	NOUN
fbem-10524	68	16	of	of	ADP
fbem-10524	68	17	the	the	DET
fbem-10524	68	18	rule	rule	NOUN
fbem-10524	68	19	of	of	ADP
fbem-10524	68	20	law	law	NOUN
fbem-10524	68	21	government	government	NOUN
fbem-10524	68	22	,	,	PUNCT
fbem-10524	68	23	but	but	CCONJ
fbem-10524	68	24	also	also	ADV
fbem-10524	68	25	an	an	DET
fbem-10524	68	26	important	important	ADJ
fbem-10524	68	27	guarantee	guarantee	NOUN
fbem-10524	68	28	of	of	ADP
fbem-10524	68	29	the	the	DET
fbem-10524	68	30	construction	construction	NOUN
fbem-10524	68	31	of	of	ADP
fbem-10524	68	32	the	the	DET
fbem-10524	68	33	rule	rule	NOUN
fbem-10524	68	34	of	of	ADP
fbem-10524	68	35	law	law	NOUN
fbem-10524	68	36	government	government	NOUN
fbem-10524	68	37	.	.	PUNCT
fbem-10524	69	1	if	if	SCONJ
fbem-10524	69	2	the	the	DET
fbem-10524	69	3	construction	construction	NOUN
fbem-10524	69	4	of	of	ADP
fbem-10524	69	5	the	the	DET
fbem-10524	69	6	rule	rule	NOUN
fbem-10524	69	7	of	of	ADP
fbem-10524	69	8	law	law	NOUN
fbem-10524	69	9	finance	finance	NOUN
fbem-10524	69	10	does	do	AUX
fbem-10524	69	11	not	not	PART
fbem-10524	69	12	go	go	VERB
fbem-10524	69	13	on	on	ADP
fbem-10524	69	14	,	,	PUNCT
fbem-10524	69	15	the	the	DET
fbem-10524	69	16	goal	goal	NOUN
fbem-10524	69	17	of	of	ADP
fbem-10524	69	18	building	build	VERB
fbem-10524	69	19	a	a	DET
fbem-10524	69	20	rule	rule	NOUN
fbem-10524	69	21	of	of	ADP
fbem-10524	69	22	law	law	NOUN
fbem-10524	69	23	government	government	NOUN
fbem-10524	69	24	will	will	AUX
fbem-10524	69	25	be	be	AUX
fbem-10524	69	26	difficult	difficult	ADJ
fbem-10524	69	27	to	to	PART
fbem-10524	69	28	achieve	achieve	VERB
fbem-10524	69	29	.	.	PUNCT
fbem-10524	70	1	controlling	control	VERB
fbem-10524	70	2	fiscal	fiscal	ADJ
fbem-10524	70	3	power	power	NOUN
fbem-10524	70	4	as	as	ADP
fbem-10524	70	5	a	a	DET
fbem-10524	70	6	process	process	NOUN
fbem-10524	70	7	and	and	CCONJ
fbem-10524	70	8	protecting	protect	VERB
fbem-10524	70	9	the	the	DET
fbem-10524	70	10	rights	right	NOUN
fbem-10524	70	11	of	of	ADP
fbem-10524	70	12	citizens	citizen	NOUN
fbem-10524	70	13	as	as	ADP
fbem-10524	70	14	a	a	DET
fbem-10524	70	15	goal	goal	NOUN
fbem-10524	70	16	,	,	PUNCT
fbem-10524	70	17	providing	provide	VERB
fbem-10524	70	18	support	support	NOUN
fbem-10524	70	19	and	and	CCONJ
fbem-10524	70	20	guarantee	guarantee	VERB
fbem-10524	70	21	for	for	ADP
fbem-10524	70	22	the	the	DET
fbem-10524	70	23	construction	construction	NOUN
fbem-10524	70	24	of	of	ADP
fbem-10524	70	25	the	the	DET
fbem-10524	70	26	rule	rule	NOUN
fbem-10524	70	27	of	of	ADP
fbem-10524	70	28	law	law	NOUN
fbem-10524	70	29	government	government	NOUN
fbem-10524	70	30	helps	help	VERB
fbem-10524	70	31	to	to	PART
fbem-10524	70	32	build	build	VERB
fbem-10524	70	33	a	a	DET
fbem-10524	70	34	socialist	socialist	ADJ
fbem-10524	70	35	rule	rule	NOUN
fbem-10524	70	36	of	of	ADP
fbem-10524	70	37	law	law	NOUN
fbem-10524	70	38	system	system	NOUN
fbem-10524	70	39	with	with	ADP
fbem-10524	70	40	chinese	chinese	ADJ
fbem-10524	70	41	characteristics	characteristic	NOUN
fbem-10524	70	42	.	.	PUNCT
fbem-10524	71	1	2.3.2	2.3.2	X
fbem-10524	71	2	.	.	PUNCT
fbem-10524	71	3	contribute	contribute	VERB
fbem-10524	71	4	to	to	ADP
fbem-10524	71	5	the	the	DET
fbem-10524	71	6	modernization	modernization	NOUN
fbem-10524	71	7	of	of	ADP
fbem-10524	71	8	the	the	DET
fbem-10524	71	9	national	national	ADJ
fbem-10524	71	10	governance	governance	NOUN
fbem-10524	71	11	system	system	NOUN
fbem-10524	71	12	and	and	CCONJ
fbem-10524	71	13	governance	governance	NOUN
fbem-10524	71	14	capacity	capacity	NOUN
fbem-10524	71	15	the	the	DET
fbem-10524	71	16	report	report	NOUN
fbem-10524	71	17	of	of	ADP
fbem-10524	71	18	the	the	DET
fbem-10524	71	19	19th	19th	ADJ
fbem-10524	71	20	national	national	ADJ
fbem-10524	71	21	congress	congress	PROPN
fbem-10524	71	22	pointed	point	VERB
fbem-10524	71	23	out	out	ADP
fbem-10524	71	24	that	that	SCONJ
fbem-10524	71	25	"	"	PUNCT
fbem-10524	71	26	the	the	DET
fbem-10524	71	27	comprehensive	comprehensive	ADJ
fbem-10524	71	28	rule	rule	NOUN
fbem-10524	71	29	of	of	ADP
fbem-10524	71	30	law	law	NOUN
fbem-10524	71	31	is	be	AUX
fbem-10524	71	32	a	a	DET
fbem-10524	71	33	profound	profound	ADJ
fbem-10524	71	34	revolution	revolution	NOUN
fbem-10524	71	35	in	in	ADP
fbem-10524	71	36	national	national	ADJ
fbem-10524	71	37	governance	governance	NOUN
fbem-10524	71	38	"	"	PUNCT
fbem-10524	71	39	,	,	PUNCT
fbem-10524	71	40	and	and	CCONJ
fbem-10524	71	41	the	the	DET
fbem-10524	71	42	rule	rule	NOUN
fbem-10524	71	43	of	of	ADP
fbem-10524	71	44	law	law	NOUN
fbem-10524	71	45	finance	finance	NOUN
fbem-10524	71	46	requires	require	VERB
fbem-10524	71	47	the	the	DET
fbem-10524	71	48	realization	realization	NOUN
fbem-10524	71	49	of	of	ADP
fbem-10524	71	50	a	a	DET
fbem-10524	71	51	modern	modern	ADJ
fbem-10524	71	52	financial	financial	ADJ
fbem-10524	71	53	system	system	NOUN
fbem-10524	71	54	with	with	ADP
fbem-10524	71	55	clear	clear	ADJ
fbem-10524	71	56	authority	authority	NOUN
fbem-10524	71	57	and	and	CCONJ
fbem-10524	71	58	responsibility	responsibility	NOUN
fbem-10524	71	59	,	,	PUNCT
fbem-10524	71	60	standardized	standardized	ADJ
fbem-10524	71	61	and	and	CCONJ
fbem-10524	71	62	transparent	transparent	ADJ
fbem-10524	71	63	,	,	PUNCT
fbem-10524	71	64	fair	fair	ADJ
fbem-10524	71	65	and	and	CCONJ
fbem-10524	71	66	scientific	scientific	ADJ
fbem-10524	71	67	,	,	PUNCT
fbem-10524	71	68	while	while	SCONJ
fbem-10524	71	69	fiscal	fiscal	ADJ
fbem-10524	71	70	legislation	legislation	NOUN
fbem-10524	71	71	is	be	AUX
fbem-10524	71	72	the	the	DET
fbem-10524	71	73	basis	basis	NOUN
fbem-10524	71	74	and	and	CCONJ
fbem-10524	71	75	primary	primary	ADJ
fbem-10524	71	76	measure	measure	NOUN
fbem-10524	71	77	for	for	ADP
fbem-10524	71	78	the	the	DET
fbem-10524	71	79	establishment	establishment	NOUN
fbem-10524	71	80	of	of	ADP
fbem-10524	71	81	the	the	DET
fbem-10524	71	82	rule	rule	NOUN
fbem-10524	71	83	of	of	ADP
fbem-10524	71	84	law	law	NOUN
fbem-10524	71	85	finance	finance	NOUN
fbem-10524	71	86	or	or	CCONJ
fbem-10524	71	87	,	,	PUNCT
fbem-10524	71	88	so	so	ADV
fbem-10524	71	89	to	to	PART
fbem-10524	71	90	speak	speak	VERB
fbem-10524	71	91	,	,	PUNCT
fbem-10524	71	92	the	the	DET
fbem-10524	71	93	modern	modern	ADJ
fbem-10524	71	94	financial	financial	ADJ
fbem-10524	71	95	system	system	NOUN
fbem-10524	72	1	[	[	X
fbem-10524	72	2	6	6	NUM
fbem-10524	72	3	]	]	PUNCT
fbem-10524	72	4	.	.	PUNCT
fbem-10524	73	1	through	through	ADP
fbem-10524	73	2	financial	financial	ADJ
fbem-10524	73	3	legislation	legislation	NOUN
fbem-10524	73	4	,	,	PUNCT
fbem-10524	73	5	central	central	ADJ
fbem-10524	73	6	and	and	CCONJ
fbem-10524	73	7	local	local	ADJ
fbem-10524	73	8	financial	financial	ADJ
fbem-10524	73	9	relations	relation	NOUN
fbem-10524	73	10	,	,	PUNCT
fbem-10524	73	11	budget	budget	NOUN
fbem-10524	73	12	management	management	NOUN
fbem-10524	73	13	,	,	PUNCT
fbem-10524	73	14	tax	tax	NOUN
fbem-10524	73	15	reform	reform	NOUN
fbem-10524	73	16	,	,	PUNCT
fbem-10524	73	17	and	and	CCONJ
fbem-10524	73	18	other	other	ADJ
fbem-10524	73	19	financial	financial	ADJ
fbem-10524	73	20	operations	operation	NOUN
fbem-10524	73	21	can	can	AUX
fbem-10524	73	22	be	be	AUX
fbem-10524	73	23	institutionalized	institutionalize	VERB
fbem-10524	73	24	,	,	PUNCT
fbem-10524	73	25	standardized	standardized	ADJ
fbem-10524	73	26	,	,	PUNCT
fbem-10524	73	27	and	and	CCONJ
fbem-10524	73	28	procedural	procedural	ADJ
fbem-10524	73	29	,	,	PUNCT
fbem-10524	73	30	to	to	PART
fbem-10524	73	31	achieve	achieve	VERB
fbem-10524	73	32	the	the	DET
fbem-10524	73	33	rule	rule	NOUN
fbem-10524	73	34	of	of	ADP
fbem-10524	73	35	law	law	NOUN
fbem-10524	73	36	financial	financial	ADJ
fbem-10524	73	37	management	management	NOUN
fbem-10524	73	38	and	and	CCONJ
fbem-10524	73	39	accelerate	accelerate	VERB
fbem-10524	73	40	the	the	DET
fbem-10524	73	41	realization	realization	NOUN
fbem-10524	73	42	of	of	ADP
fbem-10524	73	43	the	the	DET
fbem-10524	73	44	goals	goal	NOUN
fbem-10524	73	45	and	and	CCONJ
fbem-10524	73	46	directions	direction	NOUN
fbem-10524	73	47	of	of	ADP
fbem-10524	73	48	the	the	DET
fbem-10524	73	49	modern	modern	ADJ
fbem-10524	73	50	financial	financial	ADJ
fbem-10524	73	51	system	system	NOUN
fbem-10524	73	52	.	.	PUNCT
fbem-10524	74	1	the	the	DET
fbem-10524	74	2	deepening	deepening	NOUN
fbem-10524	74	3	of	of	ADP
fbem-10524	74	4	the	the	DET
fbem-10524	74	5	reform	reform	NOUN
fbem-10524	74	6	of	of	ADP
fbem-10524	74	7	the	the	DET
fbem-10524	74	8	fiscal	fiscal	ADJ
fbem-10524	74	9	and	and	CCONJ
fbem-10524	74	10	taxation	taxation	NOUN
fbem-10524	74	11	system	system	NOUN
fbem-10524	74	12	can	can	AUX
fbem-10524	74	13	not	not	PART
fbem-10524	74	14	be	be	AUX
fbem-10524	74	15	separated	separate	VERB
fbem-10524	74	16	from	from	ADP
fbem-10524	74	17	the	the	DET
fbem-10524	74	18	rule	rule	NOUN
fbem-10524	74	19	of	of	ADP
fbem-10524	74	20	law	law	NOUN
fbem-10524	74	21	thinking	thinking	NOUN
fbem-10524	74	22	and	and	CCONJ
fbem-10524	74	23	the	the	DET
fbem-10524	74	24	rule	rule	NOUN
fbem-10524	74	25	of	of	ADP
fbem-10524	74	26	law	law	NOUN
fbem-10524	74	27	,	,	PUNCT
fbem-10524	74	28	fiscal	fiscal	ADJ
fbem-10524	74	29	legislation	legislation	NOUN
fbem-10524	74	30	can	can	AUX
fbem-10524	74	31	effectively	effectively	ADV
fbem-10524	74	32	guarantee	guarantee	VERB
fbem-10524	74	33	that	that	SCONJ
fbem-10524	74	34	fiscal	fiscal	ADJ
fbem-10524	74	35	reform	reform	NOUN
fbem-10524	74	36	does	do	AUX
fbem-10524	74	37	not	not	PART
fbem-10524	74	38	fall	fall	VERB
fbem-10524	74	39	off	off	ADP
fbem-10524	74	40	the	the	DET
fbem-10524	74	41	track	track	NOUN
fbem-10524	74	42	of	of	ADP
fbem-10524	74	43	the	the	DET
fbem-10524	74	44	rule	rule	NOUN
fbem-10524	74	45	of	of	ADP
fbem-10524	74	46	law	law	NOUN
fbem-10524	74	47	,	,	PUNCT
fbem-10524	74	48	and	and	CCONJ
fbem-10524	74	49	give	give	VERB
fbem-10524	74	50	full	full	ADJ
fbem-10524	74	51	play	play	NOUN
fbem-10524	74	52	to	to	ADP
fbem-10524	74	53	its	its	PRON
fbem-10524	74	54	leading	lead	VERB
fbem-10524	74	55	and	and	CCONJ
fbem-10524	74	56	promoting	promote	VERB
fbem-10524	74	57	role	role	NOUN
fbem-10524	74	58	in	in	ADP
fbem-10524	74	59	practice	practice	NOUN
fbem-10524	74	60	.	.	PUNCT
fbem-10524	75	1	it	it	PRON
fbem-10524	75	2	can	can	AUX
fbem-10524	75	3	be	be	AUX
fbem-10524	75	4	seen	see	VERB
fbem-10524	75	5	that	that	SCONJ
fbem-10524	75	6	fiscal	fiscal	ADJ
fbem-10524	75	7	legislation	legislation	NOUN
fbem-10524	75	8	is	be	AUX
fbem-10524	75	9	the	the	DET
fbem-10524	75	10	key	key	NOUN
fbem-10524	75	11	to	to	ADP
fbem-10524	75	12	building	build	VERB
fbem-10524	75	13	a	a	DET
fbem-10524	75	14	financial	financial	ADJ
fbem-10524	75	15	and	and	CCONJ
fbem-10524	75	16	rule	rule	NOUN
fbem-10524	75	17	-	-	PUNCT
fbem-10524	75	18	of	of	ADP
fbem-10524	75	19	-	-	PUNCT
fbem-10524	75	20	law	law	NOUN
fbem-10524	75	21	state	state	NOUN
fbem-10524	75	22	,	,	PUNCT
fbem-10524	75	23	the	the	DET
fbem-10524	75	24	development	development	NOUN
fbem-10524	75	25	of	of	ADP
fbem-10524	75	26	the	the	DET
fbem-10524	75	27	modernization	modernization	NOUN
fbem-10524	75	28	of	of	ADP
fbem-10524	75	29	the	the	DET
fbem-10524	75	30	national	national	ADJ
fbem-10524	75	31	governance	governance	NOUN
fbem-10524	75	32	system	system	NOUN
fbem-10524	75	33	and	and	CCONJ
fbem-10524	75	34	governance	governance	NOUN
fbem-10524	75	35	capacity	capacity	NOUN
fbem-10524	75	36	is	be	AUX
fbem-10524	75	37	inseparable	inseparable	ADJ
fbem-10524	75	38	from	from	ADP
fbem-10524	75	39	the	the	DET
fbem-10524	75	40	modernization	modernization	NOUN
fbem-10524	75	41	of	of	ADP
fbem-10524	75	42	the	the	DET
fbem-10524	75	43	financial	financial	ADJ
fbem-10524	75	44	system	system	NOUN
fbem-10524	75	45	,	,	PUNCT
fbem-10524	75	46	the	the	DET
fbem-10524	75	47	essence	essence	NOUN
fbem-10524	75	48	of	of	ADP
fbem-10524	75	49	the	the	DET
fbem-10524	75	50	modernization	modernization	NOUN
fbem-10524	75	51	of	of	ADP
fbem-10524	75	52	the	the	DET
fbem-10524	75	53	financial	financial	ADJ
fbem-10524	75	54	system	system	NOUN
fbem-10524	75	55	is	be	AUX
fbem-10524	75	56	the	the	DET
fbem-10524	75	57	rule	rule	NOUN
fbem-10524	75	58	of	of	ADP
fbem-10524	75	59	law	law	NOUN
fbem-10524	75	60	finance	finance	NOUN
fbem-10524	75	61	,	,	PUNCT
fbem-10524	75	62	the	the	DET
fbem-10524	75	63	rule	rule	NOUN
fbem-10524	75	64	of	of	ADP
fbem-10524	75	65	law	law	NOUN
fbem-10524	75	66	financial	financial	ADJ
fbem-10524	75	67	system	system	NOUN
fbem-10524	75	68	is	be	AUX
fbem-10524	75	69	part	part	NOUN
fbem-10524	75	70	of	of	ADP
fbem-10524	75	71	the	the	DET
fbem-10524	75	72	socialist	socialist	ADJ
fbem-10524	75	73	rule	rule	NOUN
fbem-10524	75	74	of	of	ADP
fbem-10524	75	75	law	law	NOUN
fbem-10524	75	76	system	system	NOUN
fbem-10524	75	77	with	with	ADP
fbem-10524	75	78	chinese	chinese	ADJ
fbem-10524	75	79	characteristics	characteristic	NOUN
fbem-10524	75	80	.	.	PUNCT
fbem-10524	76	1	therefore	therefore	ADV
fbem-10524	76	2	,	,	PUNCT
fbem-10524	76	3	fiscal	fiscal	ADJ
fbem-10524	76	4	legislation	legislation	NOUN
fbem-10524	76	5	,	,	PUNCT
fbem-10524	76	6	that	that	ADV
fbem-10524	76	7	is	is	ADV
fbem-10524	76	8	,	,	PUNCT
fbem-10524	76	9	to	to	PART
fbem-10524	76	10	regulate	regulate	VERB
fbem-10524	76	11	fiscal	fiscal	ADJ
fbem-10524	76	12	activities	activity	NOUN
fbem-10524	76	13	,	,	PUNCT
fbem-10524	76	14	and	and	CCONJ
fbem-10524	76	15	restrain	restrain	VERB
fbem-10524	76	16	the	the	DET
fbem-10524	76	17	government	government	NOUN
fbem-10524	76	18	's	's	PART
fbem-10524	76	19	administrative	administrative	ADJ
fbem-10524	76	20	behavior	behavior	NOUN
fbem-10524	76	21	in	in	ADP
fbem-10524	76	22	the	the	DET
fbem-10524	76	23	rule	rule	NOUN
fbem-10524	76	24	of	of	ADP
fbem-10524	76	25	law	law	NOUN
fbem-10524	76	26	track	track	NOUN
fbem-10524	76	27	,	,	PUNCT
fbem-10524	76	28	can	can	AUX
fbem-10524	76	29	further	far	ADV
fbem-10524	76	30	improve	improve	VERB
fbem-10524	76	31	the	the	DET
fbem-10524	76	32	socialist	socialist	ADJ
fbem-10524	76	33	rule	rule	NOUN
fbem-10524	76	34	of	of	ADP
fbem-10524	76	35	law	law	NOUN
fbem-10524	76	36	system	system	NOUN
fbem-10524	76	37	with	with	ADP
fbem-10524	76	38	chinese	chinese	ADJ
fbem-10524	76	39	characteristics	characteristic	NOUN
fbem-10524	76	40	,	,	PUNCT
fbem-10524	76	41	and	and	CCONJ
fbem-10524	76	42	improve	improve	VERB
fbem-10524	76	43	the	the	DET
fbem-10524	76	44	level	level	NOUN
fbem-10524	76	45	of	of	ADP
fbem-10524	76	46	modernization	modernization	NOUN
fbem-10524	76	47	of	of	ADP
fbem-10524	76	48	the	the	DET
fbem-10524	76	49	national	national	ADJ
fbem-10524	76	50	governance	governance	NOUN
fbem-10524	76	51	system	system	NOUN
fbem-10524	76	52	and	and	CCONJ
fbem-10524	76	53	governance	governance	NOUN
fbem-10524	76	54	capacity	capacity	NOUN
fbem-10524	76	55	.	.	PUNCT
fbem-10524	77	1	2.3.3	2.3.3	X
fbem-10524	77	2	.	.	PUNCT
fbem-10524	77	3	contribute	contribute	VERB
fbem-10524	77	4	to	to	ADP
fbem-10524	77	5	the	the	DET
fbem-10524	77	6	improvement	improvement	NOUN
fbem-10524	77	7	of	of	ADP
fbem-10524	77	8	the	the	DET
fbem-10524	77	9	socialist	socialist	ADJ
fbem-10524	77	10	market	market	NOUN
fbem-10524	77	11	economy	economy	NOUN
fbem-10524	77	12	system	system	NOUN
fbem-10524	77	13	china	china	PROPN
fbem-10524	77	14	is	be	AUX
fbem-10524	77	15	a	a	DET
fbem-10524	77	16	socialist	socialist	ADJ
fbem-10524	77	17	market	market	NOUN
fbem-10524	77	18	economy	economy	NOUN
fbem-10524	77	19	system	system	NOUN
fbem-10524	77	20	,	,	PUNCT
fbem-10524	77	21	and	and	CCONJ
fbem-10524	77	22	the	the	DET
fbem-10524	77	23	contractual	contractual	ADJ
fbem-10524	77	24	properties	property	NOUN
fbem-10524	77	25	of	of	ADP
fbem-10524	77	26	the	the	DET
fbem-10524	77	27	market	market	NOUN
fbem-10524	77	28	economy	economy	NOUN
fbem-10524	77	29	determine	determine	VERB
fbem-10524	77	30	its	its	PRON
fbem-10524	77	31	rule	rule	NOUN
fbem-10524	77	32	of	of	ADP
fbem-10524	77	33	law	law	NOUN
fbem-10524	77	34	characteristics	characteristic	NOUN
fbem-10524	77	35	,	,	PUNCT
fbem-10524	77	36	while	while	SCONJ
fbem-10524	77	37	the	the	DET
fbem-10524	77	38	modern	modern	ADJ
fbem-10524	77	39	fiscal	fiscal	ADJ
fbem-10524	77	40	system	system	NOUN
fbem-10524	77	41	belongs	belong	VERB
fbem-10524	77	42	to	to	ADP
fbem-10524	77	43	the	the	DET
fbem-10524	77	44	components	component	NOUN
fbem-10524	77	45	of	of	ADP
fbem-10524	77	46	china	china	PROPN
fbem-10524	77	47	's	's	PART
fbem-10524	77	48	market	market	NOUN
fbem-10524	77	49	economy	economy	NOUN
fbem-10524	77	50	system	system	NOUN
fbem-10524	77	51	,	,	PUNCT
fbem-10524	77	52	it	it	PRON
fbem-10524	77	53	can	can	AUX
fbem-10524	77	54	be	be	AUX
fbem-10524	77	55	concluded	conclude	VERB
fbem-10524	77	56	that	that	SCONJ
fbem-10524	77	57	the	the	DET
fbem-10524	77	58	rule	rule	NOUN
fbem-10524	77	59	of	of	ADP
fbem-10524	77	60	law	law	NOUN
fbem-10524	77	61	is	be	AUX
fbem-10524	77	62	also	also	ADV
fbem-10524	77	63	the	the	DET
fbem-10524	77	64	fundamental	fundamental	ADJ
fbem-10524	77	65	property	property	NOUN
fbem-10524	77	66	of	of	ADP
fbem-10524	77	67	modern	modern	ADJ
fbem-10524	77	68	finance	finance	NOUN
fbem-10524	77	69	.	.	PUNCT
fbem-10524	78	1	the	the	DET
fbem-10524	78	2	improvement	improvement	NOUN
fbem-10524	78	3	of	of	ADP
fbem-10524	78	4	the	the	DET
fbem-10524	78	5	market	market	NOUN
fbem-10524	78	6	economy	economy	NOUN
fbem-10524	78	7	system	system	NOUN
fbem-10524	78	8	needs	need	VERB
fbem-10524	78	9	to	to	PART
fbem-10524	78	10	improve	improve	VERB
fbem-10524	78	11	the	the	DET
fbem-10524	78	12	modern	modern	ADJ
fbem-10524	78	13	financial	financial	ADJ
fbem-10524	78	14	legal	legal	ADJ
fbem-10524	78	15	system	system	NOUN
fbem-10524	78	16	,	,	PUNCT
fbem-10524	78	17	and	and	CCONJ
fbem-10524	78	18	the	the	DET
fbem-10524	78	19	improvement	improvement	NOUN
fbem-10524	78	20	of	of	ADP
fbem-10524	78	21	financial	financial	ADJ
fbem-10524	78	22	63	63	NUM
fbem-10524	78	23	legislation	legislation	NOUN
fbem-10524	78	24	is	be	AUX
fbem-10524	78	25	the	the	DET
fbem-10524	78	26	foundation	foundation	NOUN
fbem-10524	78	27	of	of	ADP
fbem-10524	78	28	the	the	DET
fbem-10524	78	29	modern	modern	ADJ
fbem-10524	78	30	financial	financial	ADJ
fbem-10524	78	31	system	system	NOUN
fbem-10524	78	32	,	,	PUNCT
fbem-10524	78	33	so	so	ADV
fbem-10524	78	34	financial	financial	ADJ
fbem-10524	78	35	legislation	legislation	NOUN
fbem-10524	78	36	helps	help	VERB
fbem-10524	78	37	to	to	PART
fbem-10524	78	38	improve	improve	VERB
fbem-10524	78	39	the	the	DET
fbem-10524	78	40	socialist	socialist	ADJ
fbem-10524	78	41	market	market	NOUN
fbem-10524	78	42	economy	economy	NOUN
fbem-10524	78	43	.	.	PUNCT
fbem-10524	79	1	the	the	DET
fbem-10524	79	2	core	core	ADJ
fbem-10524	79	3	purpose	purpose	NOUN
fbem-10524	79	4	of	of	ADP
fbem-10524	79	5	fiscal	fiscal	ADJ
fbem-10524	79	6	legislation	legislation	NOUN
fbem-10524	79	7	is	be	AUX
fbem-10524	79	8	to	to	PART
fbem-10524	79	9	ensure	ensure	VERB
fbem-10524	79	10	the	the	DET
fbem-10524	79	11	realization	realization	NOUN
fbem-10524	79	12	of	of	ADP
fbem-10524	79	13	the	the	DET
fbem-10524	79	14	public	public	ADJ
fbem-10524	79	15	nature	nature	NOUN
fbem-10524	79	16	of	of	ADP
fbem-10524	79	17	fiscal	fiscal	ADJ
fbem-10524	79	18	power	power	NOUN
fbem-10524	79	19	,	,	PUNCT
fbem-10524	79	20	and	and	CCONJ
fbem-10524	79	21	to	to	PART
fbem-10524	79	22	clarify	clarify	VERB
fbem-10524	79	23	the	the	DET
fbem-10524	79	24	boundary	boundary	NOUN
fbem-10524	79	25	between	between	ADP
fbem-10524	79	26	the	the	DET
fbem-10524	79	27	government	government	NOUN
fbem-10524	79	28	and	and	CCONJ
fbem-10524	79	29	the	the	DET
fbem-10524	79	30	market	market	NOUN
fbem-10524	79	31	under	under	ADP
fbem-10524	79	32	the	the	DET
fbem-10524	79	33	framework	framework	NOUN
fbem-10524	79	34	of	of	ADP
fbem-10524	79	35	the	the	DET
fbem-10524	79	36	rule	rule	NOUN
fbem-10524	79	37	of	of	ADP
fbem-10524	79	38	law	law	NOUN
fbem-10524	79	39	,	,	PUNCT
fbem-10524	79	40	not	not	PART
fbem-10524	79	41	only	only	ADV
fbem-10524	79	42	to	to	PART
fbem-10524	79	43	respect	respect	VERB
fbem-10524	79	44	and	and	CCONJ
fbem-10524	79	45	protect	protect	VERB
fbem-10524	79	46	the	the	DET
fbem-10524	79	47	market	market	NOUN
fbem-10524	79	48	contract	contract	NOUN
fbem-10524	79	49	,	,	PUNCT
fbem-10524	79	50	but	but	CCONJ
fbem-10524	79	51	also	also	ADV
fbem-10524	79	52	to	to	PART
fbem-10524	79	53	better	well	ADV
fbem-10524	79	54	achieve	achieve	VERB
fbem-10524	79	55	the	the	DET
fbem-10524	79	56	protection	protection	NOUN
fbem-10524	79	57	of	of	ADP
fbem-10524	79	58	public	public	ADJ
fbem-10524	79	59	services	service	NOUN
fbem-10524	79	60	and	and	CCONJ
fbem-10524	79	61	order	order	NOUN
fbem-10524	79	62	management	management	NOUN
fbem-10524	79	63	,	,	PUNCT
fbem-10524	79	64	and	and	CCONJ
fbem-10524	79	65	better	well	ADV
fbem-10524	79	66	play	play	VERB
fbem-10524	79	67	the	the	DET
fbem-10524	79	68	decisive	decisive	ADJ
fbem-10524	79	69	role	role	NOUN
fbem-10524	79	70	of	of	ADP
fbem-10524	79	71	the	the	DET
fbem-10524	79	72	market	market	NOUN
fbem-10524	79	73	in	in	ADP
fbem-10524	79	74	the	the	DET
fbem-10524	79	75	allocation	allocation	NOUN
fbem-10524	79	76	of	of	ADP
fbem-10524	79	77	resources	resource	NOUN
fbem-10524	79	78	.	.	PUNCT
fbem-10524	80	1	the	the	DET
fbem-10524	80	2	adoption	adoption	NOUN
fbem-10524	80	3	of	of	ADP
fbem-10524	80	4	fiscal	fiscal	ADJ
fbem-10524	80	5	legislation	legislation	NOUN
fbem-10524	80	6	to	to	PART
fbem-10524	80	7	standardize	standardize	VERB
fbem-10524	80	8	and	and	CCONJ
fbem-10524	80	9	fix	fix	VERB
fbem-10524	80	10	the	the	DET
fbem-10524	80	11	contractual	contractual	ADJ
fbem-10524	80	12	relationship	relationship	NOUN
fbem-10524	80	13	and	and	CCONJ
fbem-10524	80	14	make	make	VERB
fbem-10524	80	15	it	it	PRON
fbem-10524	80	16	well	well	ADV
fbem-10524	80	17	observed	observed	ADJ
fbem-10524	80	18	is	be	AUX
fbem-10524	80	19	also	also	ADV
fbem-10524	80	20	the	the	DET
fbem-10524	80	21	best	good	ADJ
fbem-10524	80	22	way	way	NOUN
fbem-10524	80	23	to	to	PART
fbem-10524	80	24	realize	realize	VERB
fbem-10524	80	25	the	the	DET
fbem-10524	80	26	market	market	NOUN
fbem-10524	80	27	economy	economy	NOUN
fbem-10524	80	28	into	into	ADP
fbem-10524	80	29	the	the	DET
fbem-10524	80	30	operation	operation	NOUN
fbem-10524	80	31	mode	mode	NOUN
fbem-10524	80	32	of	of	ADP
fbem-10524	80	33	observing	observe	VERB
fbem-10524	80	34	contract	contract	NOUN
fbem-10524	80	35	and	and	CCONJ
fbem-10524	80	36	rule	rule	NOUN
fbem-10524	80	37	of	of	ADP
fbem-10524	80	38	law	law	NOUN
fbem-10524	80	39	,	,	PUNCT
fbem-10524	80	40	therefore	therefore	ADV
fbem-10524	80	41	,	,	PUNCT
fbem-10524	80	42	the	the	DET
fbem-10524	80	43	study	study	NOUN
fbem-10524	80	44	of	of	ADP
fbem-10524	80	45	this	this	DET
fbem-10524	80	46	selection	selection	NOUN
fbem-10524	80	47	,	,	PUNCT
fbem-10524	80	48	i.e.	i.e.	X
fbem-10524	80	49	fiscal	fiscal	ADJ
fbem-10524	80	50	legislation	legislation	NOUN
fbem-10524	80	51	,	,	PUNCT
fbem-10524	80	52	helps	help	VERB
fbem-10524	80	53	to	to	PART
fbem-10524	80	54	further	far	ADV
fbem-10524	80	55	improve	improve	VERB
fbem-10524	80	56	the	the	DET
fbem-10524	80	57	socialist	socialist	ADJ
fbem-10524	80	58	market	market	NOUN
fbem-10524	80	59	economy	economy	NOUN
fbem-10524	80	60	system	system	NOUN
fbem-10524	80	61	.	.	PUNCT
fbem-10524	81	1	2.3.4	2.3.4	X
fbem-10524	81	2	.	.	X
fbem-10524	81	3	fiscal	fiscal	ADJ
fbem-10524	81	4	legislation	legislation	NOUN
fbem-10524	81	5	is	be	AUX
fbem-10524	81	6	conducive	conducive	ADJ
fbem-10524	81	7	to	to	ADP
fbem-10524	81	8	the	the	DET
fbem-10524	81	9	proper	proper	ADJ
fbem-10524	81	10	and	and	CCONJ
fbem-10524	81	11	reasonable	reasonable	ADJ
fbem-10524	81	12	realization	realization	NOUN
fbem-10524	81	13	of	of	ADP
fbem-10524	81	14	the	the	DET
fbem-10524	81	15	normative	normative	ADJ
fbem-10524	81	16	and	and	CCONJ
fbem-10524	81	17	social	social	ADJ
fbem-10524	81	18	functions	function	NOUN
fbem-10524	81	19	the	the	DET
fbem-10524	81	20	phrase	phrase	NOUN
fbem-10524	81	21	"	"	PUNCT
fbem-10524	81	22	finance	finance	NOUN
fbem-10524	81	23	is	be	AUX
fbem-10524	81	24	the	the	DET
fbem-10524	81	25	foundation	foundation	NOUN
fbem-10524	81	26	and	and	CCONJ
fbem-10524	81	27	important	important	ADJ
fbem-10524	81	28	pillar	pillar	NOUN
fbem-10524	81	29	of	of	ADP
fbem-10524	81	30	national	national	ADJ
fbem-10524	81	31	governance	governance	NOUN
fbem-10524	81	32	"	"	PUNCT
fbem-10524	81	33	shows	show	VERB
fbem-10524	81	34	that	that	SCONJ
fbem-10524	81	35	the	the	DET
fbem-10524	81	36	emphasis	emphasis	NOUN
fbem-10524	81	37	on	on	ADP
fbem-10524	81	38	"	"	PUNCT
fbem-10524	81	39	governance	governance	NOUN
fbem-10524	81	40	"	"	PUNCT
fbem-10524	81	41	rather	rather	ADV
fbem-10524	81	42	than	than	ADP
fbem-10524	81	43	the	the	DET
fbem-10524	81	44	traditional	traditional	ADJ
fbem-10524	81	45	"	"	PUNCT
fbem-10524	81	46	management	management	NOUN
fbem-10524	81	47	"	"	PUNCT
fbem-10524	81	48	in	in	ADP
fbem-10524	81	49	the	the	DET
fbem-10524	81	50	new	new	ADJ
fbem-10524	81	51	historical	historical	ADJ
fbem-10524	81	52	situation	situation	NOUN
fbem-10524	81	53	is	be	AUX
fbem-10524	81	54	induced	induce	VERB
fbem-10524	81	55	by	by	ADP
fbem-10524	81	56	the	the	DET
fbem-10524	81	57	"	"	PUNCT
fbem-10524	81	58	hierarchy	hierarchy	NOUN
fbem-10524	81	59	"	"	PUNCT
fbem-10524	81	60	and	and	CCONJ
fbem-10524	81	61	"	"	PUNCT
fbem-10524	81	62	stratification	stratification	NOUN
fbem-10524	81	63	"	"	PUNCT
fbem-10524	81	64	of	of	ADP
fbem-10524	81	65	interest	interest	NOUN
fbem-10524	81	66	subjects	subject	NOUN
fbem-10524	81	67	in	in	ADP
fbem-10524	81	68	society	society	NOUN
fbem-10524	81	69	.	.	PUNCT
fbem-10524	82	1	"	"	PUNCT
fbem-10524	82	2	and	and	CCONJ
fbem-10524	82	3	"	"	PUNCT
fbem-10524	82	4	stratification	stratification	NOUN
fbem-10524	82	5	"	"	PUNCT
fbem-10524	82	6	of	of	ADP
fbem-10524	82	7	interests	interest	NOUN
fbem-10524	82	8	in	in	ADP
fbem-10524	82	9	society	society	NOUN
fbem-10524	82	10	.	.	PUNCT
fbem-10524	83	1	this	this	PRON
fbem-10524	83	2	further	further	ADJ
fbem-10524	83	3	leads	lead	VERB
fbem-10524	83	4	to	to	ADP
fbem-10524	83	5	structural	structural	ADJ
fbem-10524	83	6	changes	change	NOUN
fbem-10524	83	7	at	at	ADP
fbem-10524	83	8	the	the	DET
fbem-10524	83	9	institutional	institutional	ADJ
fbem-10524	83	10	level	level	NOUN
fbem-10524	83	11	,	,	PUNCT
fbem-10524	83	12	which	which	PRON
fbem-10524	83	13	simply	simply	ADV
fbem-10524	83	14	means	mean	VERB
fbem-10524	83	15	that	that	SCONJ
fbem-10524	83	16	the	the	DET
fbem-10524	83	17	importance	importance	NOUN
fbem-10524	83	18	of	of	ADP
fbem-10524	83	19	normative	normative	ADJ
fbem-10524	83	20	forms	form	NOUN
fbem-10524	83	21	such	such	ADJ
fbem-10524	83	22	as	as	ADP
fbem-10524	83	23	"	"	PUNCT
fbem-10524	83	24	law	law	NOUN
fbem-10524	83	25	"	"	PUNCT
fbem-10524	83	26	and	and	CCONJ
fbem-10524	83	27	the	the	DET
fbem-10524	83	28	status	status	NOUN
fbem-10524	83	29	of	of	ADP
fbem-10524	83	30	normative	normative	ADJ
fbem-10524	83	31	forms	form	NOUN
fbem-10524	83	32	such	such	ADJ
fbem-10524	83	33	as	as	ADP
fbem-10524	83	34	"	"	PUNCT
fbem-10524	83	35	policy	policy	NOUN
fbem-10524	83	36	"	"	PUNCT
fbem-10524	83	37	and	and	CCONJ
fbem-10524	83	38	"	"	PUNCT
fbem-10524	83	39	custom	custom	NOUN
fbem-10524	83	40	"	"	PUNCT
fbem-10524	83	41	the	the	DET
fbem-10524	83	42	relative	relative	ADJ
fbem-10524	83	43	weakening	weakening	NOUN
fbem-10524	83	44	of	of	ADP
fbem-10524	83	45	normative	normative	ADJ
fbem-10524	83	46	forms	form	NOUN
fbem-10524	83	47	such	such	ADJ
fbem-10524	83	48	as	as	ADP
fbem-10524	83	49	"	"	PUNCT
fbem-10524	83	50	policy	policy	NOUN
fbem-10524	83	51	"	"	PUNCT
fbem-10524	83	52	and	and	CCONJ
fbem-10524	83	53	"	"	PUNCT
fbem-10524	83	54	custom	custom	ADJ
fbem-10524	83	55	"	"	PUNCT
fbem-10524	83	56	.	.	PUNCT
fbem-10524	84	1	however	however	ADV
fbem-10524	84	2	,	,	PUNCT
fbem-10524	84	3	in	in	ADP
fbem-10524	84	4	the	the	DET
fbem-10524	84	5	face	face	NOUN
fbem-10524	84	6	of	of	ADP
fbem-10524	84	7	the	the	DET
fbem-10524	84	8	complex	complex	ADJ
fbem-10524	84	9	interests	interest	NOUN
fbem-10524	84	10	of	of	ADP
fbem-10524	84	11	society	society	NOUN
fbem-10524	84	12	,	,	PUNCT
fbem-10524	84	13	the	the	DET
fbem-10524	84	14	advantages	advantage	NOUN
fbem-10524	84	15	of	of	ADP
fbem-10524	84	16	law	law	NOUN
fbem-10524	84	17	over	over	ADP
fbem-10524	84	18	other	other	ADJ
fbem-10524	84	19	normative	normative	ADJ
fbem-10524	84	20	forms	form	NOUN
fbem-10524	84	21	are	be	AUX
fbem-10524	84	22	more	more	ADV
fbem-10524	84	23	prominent	prominent	ADJ
fbem-10524	84	24	,	,	PUNCT
fbem-10524	84	25	and	and	CCONJ
fbem-10524	84	26	the	the	DET
fbem-10524	84	27	seeming	seeming	ADJ
fbem-10524	84	28	lack	lack	NOUN
fbem-10524	84	29	of	of	ADP
fbem-10524	84	30	flexibility	flexibility	NOUN
fbem-10524	84	31	becomes	become	VERB
fbem-10524	84	32	more	more	ADV
fbem-10524	84	33	formally	formally	ADV
fbem-10524	84	34	justifiable	justifiable	ADJ
fbem-10524	84	35	and	and	CCONJ
fbem-10524	84	36	acceptable	acceptable	ADJ
fbem-10524	84	37	under	under	ADP
fbem-10524	84	38	the	the	DET
fbem-10524	84	39	pluralistic	pluralistic	ADJ
fbem-10524	84	40	interest	interest	NOUN
fbem-10524	84	41	pattern	pattern	NOUN
fbem-10524	84	42	of	of	ADP
fbem-10524	84	43	modern	modern	ADJ
fbem-10524	84	44	society	society	NOUN
fbem-10524	84	45	.	.	PUNCT
fbem-10524	85	1	in	in	ADP
fbem-10524	85	2	practice	practice	NOUN
fbem-10524	85	3	,	,	PUNCT
fbem-10524	85	4	many	many	ADJ
fbem-10524	85	5	government	government	NOUN
fbem-10524	85	6	initiatives	initiative	NOUN
fbem-10524	85	7	are	be	AUX
fbem-10524	85	8	essentially	essentially	ADV
fbem-10524	85	9	experiments	experiment	NOUN
fbem-10524	85	10	,	,	PUNCT
fbem-10524	85	11	and	and	CCONJ
fbem-10524	85	12	due	due	ADP
fbem-10524	85	13	to	to	ADP
fbem-10524	85	14	the	the	DET
fbem-10524	85	15	limited	limited	ADJ
fbem-10524	85	16	rationality	rationality	NOUN
fbem-10524	85	17	of	of	ADP
fbem-10524	85	18	decisionmakers	decisionmaker	NOUN
fbem-10524	85	19	,	,	PUNCT
fbem-10524	85	20	the	the	DET
fbem-10524	85	21	lack	lack	NOUN
fbem-10524	85	22	of	of	ADP
fbem-10524	85	23	resources	resource	NOUN
fbem-10524	85	24	,	,	PUNCT
fbem-10524	85	25	and	and	CCONJ
fbem-10524	85	26	the	the	DET
fbem-10524	85	27	plurality	plurality	NOUN
fbem-10524	85	28	of	of	ADP
fbem-10524	85	29	value	value	NOUN
fbem-10524	85	30	demands	demand	NOUN
fbem-10524	85	31	of	of	ADP
fbem-10524	85	32	stakeholder	stakeholder	NOUN
fbem-10524	85	33	groups	group	NOUN
fbem-10524	85	34	in	in	ADP
fbem-10524	85	35	society	society	NOUN
fbem-10524	85	36	,	,	PUNCT
fbem-10524	85	37	experiments	experiment	NOUN
fbem-10524	85	38	are	be	AUX
fbem-10524	85	39	the	the	DET
fbem-10524	85	40	process	process	NOUN
fbem-10524	85	41	of	of	ADP
fbem-10524	85	42	continuous	continuous	ADJ
fbem-10524	85	43	falsification	falsification	NOUN
fbem-10524	85	44	.	.	PUNCT
fbem-10524	86	1	therefore	therefore	ADV
fbem-10524	86	2	,	,	PUNCT
fbem-10524	86	3	it	it	PRON
fbem-10524	86	4	is	be	AUX
fbem-10524	86	5	necessary	necessary	ADJ
fbem-10524	86	6	to	to	PART
fbem-10524	86	7	emphasize	emphasize	VERB
fbem-10524	86	8	the	the	DET
fbem-10524	86	9	minimum	minimum	ADJ
fbem-10524	86	10	"	"	PUNCT
fbem-10524	86	11	acceptability	acceptability	NOUN
fbem-10524	86	12	"	"	PUNCT
fbem-10524	86	13	.	.	PUNCT
fbem-10524	87	1	in	in	ADP
fbem-10524	87	2	the	the	DET
fbem-10524	87	3	normative	normative	ADJ
fbem-10524	87	4	function	function	NOUN
fbem-10524	87	5	,	,	PUNCT
fbem-10524	87	6	it	it	PRON
fbem-10524	87	7	can	can	AUX
fbem-10524	87	8	be	be	AUX
fbem-10524	87	9	distinguished	distinguish	VERB
fbem-10524	87	10	into	into	ADP
fbem-10524	87	11	two	two	NUM
fbem-10524	87	12	specific	specific	ADJ
fbem-10524	87	13	functions	function	NOUN
fbem-10524	87	14	:	:	PUNCT
fbem-10524	87	15	protection	protection	NOUN
fbem-10524	87	16	of	of	ADP
fbem-10524	87	17	taxpayers	taxpayer	NOUN
fbem-10524	87	18	'	'	PART
fbem-10524	87	19	rights	right	NOUN
fbem-10524	87	20	and	and	CCONJ
fbem-10524	87	21	regulation	regulation	NOUN
fbem-10524	87	22	of	of	ADP
fbem-10524	87	23	fiscal	fiscal	ADJ
fbem-10524	87	24	power	power	NOUN
fbem-10524	87	25	according	accord	VERB
fbem-10524	87	26	to	to	ADP
fbem-10524	87	27	different	different	ADJ
fbem-10524	87	28	normative	normative	ADJ
fbem-10524	87	29	objects	object	NOUN
fbem-10524	87	30	[	[	X
fbem-10524	87	31	7	7	NUM
fbem-10524	87	32	]	]	X
fbem-10524	87	33	;	;	PUNCT
fbem-10524	87	34	in	in	ADP
fbem-10524	87	35	the	the	DET
fbem-10524	87	36	social	social	ADJ
fbem-10524	87	37	function	function	NOUN
fbem-10524	87	38	,	,	PUNCT
fbem-10524	87	39	it	it	PRON
fbem-10524	87	40	can	can	AUX
fbem-10524	87	41	be	be	AUX
fbem-10524	87	42	distinguished	distinguish	VERB
fbem-10524	87	43	into	into	ADP
fbem-10524	87	44	the	the	DET
fbem-10524	87	45	governance	governance	NOUN
fbem-10524	87	46	of	of	ADP
fbem-10524	87	47	public	public	ADJ
fbem-10524	87	48	property	property	NOUN
fbem-10524	87	49	and	and	CCONJ
fbem-10524	87	50	balance	balance	NOUN
fbem-10524	87	51	of	of	ADP
fbem-10524	87	52	social	social	ADJ
fbem-10524	87	53	interests	interest	NOUN
fbem-10524	87	54	according	accord	VERB
fbem-10524	87	55	to	to	ADP
fbem-10524	87	56	different	different	ADJ
fbem-10524	87	57	forms	form	NOUN
fbem-10524	87	58	of	of	ADP
fbem-10524	87	59	expression	expression	NOUN
fbem-10524	87	60	.	.	PUNCT
fbem-10524	88	1	in	in	ADP
fbem-10524	88	2	a	a	DET
fbem-10524	88	3	word	word	NOUN
fbem-10524	88	4	,	,	PUNCT
fbem-10524	88	5	fiscal	fiscal	ADJ
fbem-10524	88	6	legislation	legislation	NOUN
fbem-10524	88	7	is	be	AUX
fbem-10524	88	8	conducive	conducive	ADJ
fbem-10524	88	9	to	to	ADP
fbem-10524	88	10	optimizing	optimize	VERB
fbem-10524	88	11	resource	resource	NOUN
fbem-10524	88	12	allocation	allocation	NOUN
fbem-10524	88	13	,	,	PUNCT
fbem-10524	88	14	maintaining	maintain	VERB
fbem-10524	88	15	market	market	NOUN
fbem-10524	88	16	unity	unity	NOUN
fbem-10524	88	17	,	,	PUNCT
fbem-10524	88	18	promoting	promote	VERB
fbem-10524	88	19	social	social	ADJ
fbem-10524	88	20	equity	equity	NOUN
fbem-10524	88	21	,	,	PUNCT
fbem-10524	88	22	and	and	CCONJ
fbem-10524	88	23	achieving	achieve	VERB
fbem-10524	88	24	long	long	ADJ
fbem-10524	88	25	-	-	PUNCT
fbem-10524	88	26	term	term	NOUN
fbem-10524	88	27	national	national	ADJ
fbem-10524	88	28	stability	stability	NOUN
fbem-10524	88	29	.	.	PUNCT
fbem-10524	89	1	the	the	DET
fbem-10524	89	2	good	good	ADJ
fbem-10524	89	3	function	function	NOUN
fbem-10524	89	4	of	of	ADP
fbem-10524	89	5	fiscal	fiscal	ADJ
fbem-10524	89	6	law	law	NOUN
fbem-10524	89	7	relies	rely	VERB
fbem-10524	89	8	on	on	ADP
fbem-10524	89	9	the	the	DET
fbem-10524	89	10	support	support	NOUN
fbem-10524	89	11	of	of	ADP
fbem-10524	89	12	perfect	perfect	ADJ
fbem-10524	89	13	fiscal	fiscal	ADJ
fbem-10524	89	14	legislation	legislation	NOUN
fbem-10524	89	15	and	and	CCONJ
fbem-10524	89	16	the	the	DET
fbem-10524	89	17	statutory	statutory	ADJ
fbem-10524	89	18	legislation	legislation	NOUN
fbem-10524	89	19	principle	principle	NOUN
fbem-10524	89	20	of	of	ADP
fbem-10524	89	21	front	front	ADJ
fbem-10524	89	22	-	-	PUNCT
fbem-10524	89	23	end	end	NOUN
fbem-10524	89	24	control	control	NOUN
fbem-10524	89	25	.	.	PUNCT
fbem-10524	90	1	only	only	ADV
fbem-10524	90	2	by	by	ADP
fbem-10524	90	3	carrying	carry	VERB
fbem-10524	90	4	out	out	ADP
fbem-10524	90	5	multi	multi	ADJ
fbem-10524	90	6	-	-	ADJ
fbem-10524	90	7	faceted	faceted	ADJ
fbem-10524	90	8	and	and	CCONJ
fbem-10524	90	9	multi	multi	ADJ
fbem-10524	90	10	-	-	ADJ
fbem-10524	90	11	level	level	ADJ
fbem-10524	90	12	fiscal	fiscal	ADJ
fbem-10524	90	13	legislation	legislation	NOUN
fbem-10524	90	14	under	under	ADP
fbem-10524	90	15	the	the	DET
fbem-10524	90	16	guidance	guidance	NOUN
fbem-10524	90	17	of	of	ADP
fbem-10524	90	18	fiscal	fiscal	ADJ
fbem-10524	90	19	legislation	legislation	NOUN
fbem-10524	90	20	principles	principle	NOUN
fbem-10524	90	21	can	can	AUX
fbem-10524	90	22	the	the	DET
fbem-10524	90	23	objectives	objective	NOUN
fbem-10524	90	24	and	and	CCONJ
fbem-10524	90	25	functions	function	NOUN
fbem-10524	90	26	of	of	ADP
fbem-10524	90	27	fiscal	fiscal	ADJ
fbem-10524	90	28	law	law	NOUN
fbem-10524	90	29	be	be	AUX
fbem-10524	90	30	better	well	ADV
fbem-10524	90	31	realized	realize	VERB
fbem-10524	90	32	and	and	CCONJ
fbem-10524	90	33	the	the	DET
fbem-10524	90	34	improvement	improvement	NOUN
fbem-10524	90	35	of	of	ADP
fbem-10524	90	36	fiscal	fiscal	ADJ
fbem-10524	90	37	legislation	legislation	NOUN
fbem-10524	90	38	be	be	AUX
fbem-10524	90	39	further	far	ADV
fbem-10524	90	40	promoted	promote	VERB
fbem-10524	90	41	on	on	ADP
fbem-10524	90	42	this	this	DET
fbem-10524	90	43	basis	basis	NOUN
fbem-10524	90	44	.	.	PUNCT
fbem-10524	91	1	3	3	X
fbem-10524	91	2	.	.	X
fbem-10524	91	3	legal	legal	ADJ
fbem-10524	91	4	system	system	NOUN
fbem-10524	91	5	of	of	ADP
fbem-10524	91	6	the	the	DET
fbem-10524	91	7	fiscal	fiscal	ADJ
fbem-10524	91	8	law	law	NOUN
fbem-10524	91	9	in	in	ADP
fbem-10524	91	10	china	china	PROPN
fbem-10524	91	11	our	our	PRON
fbem-10524	91	12	fiscal	fiscal	ADJ
fbem-10524	91	13	legal	legal	ADJ
fbem-10524	91	14	system	system	NOUN
fbem-10524	91	15	consists	consist	VERB
fbem-10524	91	16	of	of	ADP
fbem-10524	91	17	the	the	DET
fbem-10524	91	18	basic	basic	ADJ
fbem-10524	91	19	fiscal	fiscal	ADJ
fbem-10524	91	20	law	law	NOUN
fbem-10524	91	21	,	,	PUNCT
fbem-10524	91	22	the	the	DET
fbem-10524	91	23	fiscal	fiscal	ADJ
fbem-10524	91	24	balance	balance	NOUN
fbem-10524	91	25	law	law	NOUN
fbem-10524	91	26	,	,	PUNCT
fbem-10524	91	27	the	the	DET
fbem-10524	91	28	fiscal	fiscal	ADJ
fbem-10524	91	29	revenue	revenue	NOUN
fbem-10524	91	30	law	law	NOUN
fbem-10524	91	31	,	,	PUNCT
fbem-10524	91	32	the	the	DET
fbem-10524	91	33	fiscal	fiscal	ADJ
fbem-10524	91	34	expenditure	expenditure	NOUN
fbem-10524	91	35	law	law	NOUN
fbem-10524	91	36	,	,	PUNCT
fbem-10524	91	37	and	and	CCONJ
fbem-10524	91	38	the	the	DET
fbem-10524	91	39	fiscal	fiscal	ADJ
fbem-10524	91	40	supervision	supervision	NOUN
fbem-10524	91	41	law	law	NOUN
fbem-10524	91	42	.	.	PUNCT
fbem-10524	92	1	the	the	DET
fbem-10524	92	2	basic	basic	ADJ
fbem-10524	92	3	law	law	NOUN
fbem-10524	92	4	of	of	ADP
fbem-10524	92	5	finance	finance	NOUN
fbem-10524	92	6	is	be	AUX
fbem-10524	92	7	mainly	mainly	ADV
fbem-10524	92	8	concerned	concern	VERB
fbem-10524	92	9	with	with	ADP
fbem-10524	92	10	the	the	DET
fbem-10524	92	11	basic	basic	ADJ
fbem-10524	92	12	system	system	NOUN
fbem-10524	92	13	of	of	ADP
fbem-10524	92	14	finance	finance	NOUN
fbem-10524	92	15	law	law	NOUN
fbem-10524	92	16	and	and	CCONJ
fbem-10524	92	17	is	be	AUX
fbem-10524	92	18	a	a	DET
fbem-10524	92	19	law	law	NOUN
fbem-10524	92	20	with	with	ADP
fbem-10524	92	21	a	a	DET
fbem-10524	92	22	general	general	ADJ
fbem-10524	92	23	effect	effect	NOUN
fbem-10524	92	24	on	on	ADP
fbem-10524	92	25	the	the	DET
fbem-10524	92	26	management	management	NOUN
fbem-10524	92	27	of	of	ADP
fbem-10524	92	28	revenue	revenue	NOUN
fbem-10524	92	29	,	,	PUNCT
fbem-10524	92	30	expenditure	expenditure	NOUN
fbem-10524	92	31	,	,	PUNCT
fbem-10524	92	32	and	and	CCONJ
fbem-10524	92	33	fiscal	fiscal	ADJ
fbem-10524	92	34	funds	fund	NOUN
fbem-10524	92	35	.	.	PUNCT
fbem-10524	93	1	the	the	DET
fbem-10524	93	2	fiscal	fiscal	ADJ
fbem-10524	93	3	balance	balance	NOUN
fbem-10524	93	4	method	method	NOUN
fbem-10524	93	5	is	be	AUX
fbem-10524	93	6	mainly	mainly	ADV
fbem-10524	93	7	concerned	concern	VERB
fbem-10524	93	8	with	with	ADP
fbem-10524	93	9	the	the	DET
fbem-10524	93	10	fiscal	fiscal	ADJ
fbem-10524	93	11	relationship	relationship	NOUN
fbem-10524	93	12	between	between	ADP
fbem-10524	93	13	governments	government	NOUN
fbem-10524	93	14	,	,	PUNCT
fbem-10524	93	15	which	which	PRON
fbem-10524	93	16	is	be	AUX
fbem-10524	93	17	the	the	DET
fbem-10524	93	18	inevitable	inevitable	ADJ
fbem-10524	93	19	product	product	NOUN
fbem-10524	93	20	of	of	ADP
fbem-10524	93	21	fiscal	fiscal	ADJ
fbem-10524	93	22	decentralization	decentralization	NOUN
fbem-10524	93	23	,	,	PUNCT
fbem-10524	93	24	including	include	VERB
fbem-10524	93	25	the	the	DET
fbem-10524	93	26	method	method	NOUN
fbem-10524	93	27	of	of	ADP
fbem-10524	93	28	dividing	divide	VERB
fbem-10524	93	29	fiscal	fiscal	ADJ
fbem-10524	93	30	revenue	revenue	NOUN
fbem-10524	93	31	and	and	CCONJ
fbem-10524	93	32	expenditure	expenditure	NOUN
fbem-10524	93	33	and	and	CCONJ
fbem-10524	93	34	the	the	DET
fbem-10524	93	35	method	method	NOUN
fbem-10524	93	36	of	of	ADP
fbem-10524	93	37	fiscal	fiscal	ADJ
fbem-10524	93	38	transfer	transfer	NOUN
fbem-10524	93	39	payments	payment	NOUN
fbem-10524	93	40	.	.	PUNCT
fbem-10524	94	1	in	in	ADP
fbem-10524	94	2	addition	addition	NOUN
fbem-10524	94	3	to	to	ADP
fbem-10524	94	4	the	the	DET
fbem-10524	94	5	scope	scope	NOUN
fbem-10524	94	6	of	of	ADP
fbem-10524	94	7	revenues	revenue	NOUN
fbem-10524	94	8	and	and	CCONJ
fbem-10524	94	9	expenditures	expenditure	NOUN
fbem-10524	94	10	of	of	ADP
fbem-10524	94	11	the	the	DET
fbem-10524	94	12	central	central	ADJ
fbem-10524	94	13	government	government	NOUN
fbem-10524	94	14	and	and	CCONJ
fbem-10524	94	15	local	local	ADJ
fbem-10524	94	16	governments	government	NOUN
fbem-10524	94	17	at	at	ADP
fbem-10524	94	18	all	all	DET
fbem-10524	94	19	levels	level	NOUN
fbem-10524	94	20	,	,	PUNCT
fbem-10524	94	21	the	the	DET
fbem-10524	94	22	financial	financial	ADJ
fbem-10524	94	23	contributions	contribution	NOUN
fbem-10524	94	24	from	from	ADP
fbem-10524	94	25	lower	low	ADJ
fbem-10524	94	26	-	-	PUNCT
fbem-10524	94	27	level	level	NOUN
fbem-10524	94	28	governments	government	NOUN
fbem-10524	94	29	to	to	ADP
fbem-10524	94	30	higher	high	ADJ
fbem-10524	94	31	-	-	PUNCT
fbem-10524	94	32	level	level	NOUN
fbem-10524	94	33	governments	government	NOUN
fbem-10524	94	34	and	and	CCONJ
fbem-10524	94	35	the	the	DET
fbem-10524	94	36	financial	financial	ADJ
fbem-10524	94	37	allocations	allocation	NOUN
fbem-10524	94	38	from	from	ADP
fbem-10524	94	39	higher	high	ADJ
fbem-10524	94	40	-	-	PUNCT
fbem-10524	94	41	level	level	NOUN
fbem-10524	94	42	governments	government	NOUN
fbem-10524	94	43	to	to	ADP
fbem-10524	94	44	lower	low	ADJ
fbem-10524	94	45	-	-	PUNCT
fbem-10524	94	46	level	level	NOUN
fbem-10524	94	47	governments	government	NOUN
fbem-10524	94	48	can	can	AUX
fbem-10524	94	49	also	also	ADV
fbem-10524	94	50	be	be	AUX
fbem-10524	94	51	included	include	VERB
fbem-10524	94	52	in	in	ADP
fbem-10524	94	53	its	its	PRON
fbem-10524	94	54	system	system	NOUN
fbem-10524	94	55	.	.	PUNCT
fbem-10524	95	1	the	the	DET
fbem-10524	95	2	law	law	NOUN
fbem-10524	95	3	of	of	ADP
fbem-10524	95	4	fiscal	fiscal	ADJ
fbem-10524	95	5	revenue	revenue	NOUN
fbem-10524	95	6	and	and	CCONJ
fbem-10524	95	7	expenditure	expenditure	NOUN
fbem-10524	95	8	division	division	NOUN
fbem-10524	95	9	is	be	AUX
fbem-10524	95	10	a	a	DET
fbem-10524	95	11	general	general	ADJ
fbem-10524	95	12	term	term	NOUN
fbem-10524	95	13	for	for	ADP
fbem-10524	95	14	the	the	DET
fbem-10524	95	15	legal	legal	ADJ
fbem-10524	95	16	norms	norm	NOUN
fbem-10524	95	17	of	of	ADP
fbem-10524	95	18	the	the	DET
fbem-10524	95	19	state	state	NOUN
fbem-10524	95	20	to	to	PART
fbem-10524	95	21	deal	deal	VERB
fbem-10524	95	22	with	with	ADP
fbem-10524	95	23	the	the	DET
fbem-10524	95	24	distribution	distribution	NOUN
fbem-10524	95	25	relationship	relationship	NOUN
fbem-10524	95	26	between	between	ADP
fbem-10524	95	27	the	the	DET
fbem-10524	95	28	central	central	ADJ
fbem-10524	95	29	and	and	CCONJ
fbem-10524	95	30	local	local	ADJ
fbem-10524	95	31	governments	government	NOUN
fbem-10524	95	32	and	and	CCONJ
fbem-10524	95	33	local	local	ADJ
fbem-10524	95	34	governments	government	NOUN
fbem-10524	95	35	at	at	ADP
fbem-10524	95	36	all	all	DET
fbem-10524	95	37	levels	level	NOUN
fbem-10524	95	38	,	,	PUNCT
fbem-10524	95	39	and	and	CCONJ
fbem-10524	95	40	to	to	PART
fbem-10524	95	41	determine	determine	VERB
fbem-10524	95	42	the	the	DET
fbem-10524	95	43	scope	scope	NOUN
fbem-10524	95	44	of	of	ADP
fbem-10524	95	45	fiscal	fiscal	ADJ
fbem-10524	95	46	revenue	revenue	NOUN
fbem-10524	95	47	and	and	CCONJ
fbem-10524	95	48	expenditure	expenditure	NOUN
fbem-10524	95	49	and	and	CCONJ
fbem-10524	95	50	management	management	NOUN
fbem-10524	95	51	authority	authority	NOUN
fbem-10524	95	52	at	at	ADP
fbem-10524	95	53	all	all	DET
fbem-10524	95	54	levels	level	NOUN
fbem-10524	95	55	;	;	PUNCT
fbem-10524	95	56	the	the	DET
fbem-10524	95	57	law	law	NOUN
fbem-10524	95	58	of	of	ADP
fbem-10524	95	59	fiscal	fiscal	ADJ
fbem-10524	95	60	transfer	transfer	NOUN
fbem-10524	95	61	payment	payment	NOUN
fbem-10524	95	62	has	have	VERB
fbem-10524	95	63	a	a	DET
fbem-10524	95	64	broad	broad	ADJ
fbem-10524	95	65	and	and	CCONJ
fbem-10524	95	66	narrow	narrow	ADJ
fbem-10524	95	67	sense	sense	NOUN
fbem-10524	95	68	.	.	PUNCT
fbem-10524	96	1	transfer	transfer	NOUN
fbem-10524	96	2	payments	payment	NOUN
fbem-10524	96	3	in	in	ADP
fbem-10524	96	4	a	a	DET
fbem-10524	96	5	broad	broad	ADJ
fbem-10524	96	6	sense	sense	NOUN
fbem-10524	96	7	include	include	VERB
fbem-10524	96	8	both	both	DET
fbem-10524	96	9	government	government	NOUN
fbem-10524	96	10	-	-	PUNCT
fbem-10524	96	11	to	to	ADP
fbem-10524	96	12	-	-	PUNCT
fbem-10524	96	13	private	private	ADJ
fbem-10524	96	14	and	and	CCONJ
fbem-10524	96	15	intergovernmental	intergovernmental	ADJ
fbem-10524	96	16	transfers	transfer	NOUN
fbem-10524	96	17	,	,	PUNCT
fbem-10524	96	18	while	while	SCONJ
fbem-10524	96	19	transfer	transfer	VERB
fbem-10524	96	20	payments	payment	NOUN
fbem-10524	96	21	in	in	ADP
fbem-10524	96	22	a	a	DET
fbem-10524	96	23	narrow	narrow	ADJ
fbem-10524	96	24	sense	sense	NOUN
fbem-10524	96	25	only	only	ADV
fbem-10524	96	26	refer	refer	VERB
fbem-10524	96	27	to	to	ADP
fbem-10524	96	28	intergovernmental	intergovernmental	ADJ
fbem-10524	96	29	transfers	transfer	NOUN
fbem-10524	96	30	.	.	PUNCT
fbem-10524	97	1	the	the	DET
fbem-10524	97	2	transfer	transfer	NOUN
fbem-10524	97	3	payments	payment	NOUN
fbem-10524	97	4	in	in	ADP
fbem-10524	97	5	the	the	DET
fbem-10524	97	6	narrow	narrow	ADJ
fbem-10524	97	7	sense	sense	NOUN
fbem-10524	97	8	referred	refer	VERB
fbem-10524	97	9	to	to	ADP
fbem-10524	97	10	in	in	ADP
fbem-10524	97	11	this	this	DET
fbem-10524	97	12	paper	paper	NOUN
fbem-10524	97	13	are	be	AUX
fbem-10524	97	14	the	the	DET
fbem-10524	97	15	mutual	mutual	ADJ
fbem-10524	97	16	transfer	transfer	NOUN
fbem-10524	97	17	of	of	ADP
fbem-10524	97	18	fiscal	fiscal	ADJ
fbem-10524	97	19	funds	fund	NOUN
fbem-10524	97	20	by	by	ADP
fbem-10524	97	21	all	all	DET
fbem-10524	97	22	levels	level	NOUN
fbem-10524	97	23	of	of	ADP
fbem-10524	97	24	government	government	NOUN
fbem-10524	97	25	in	in	ADP
fbem-10524	97	26	a	a	DET
fbem-10524	97	27	country	country	NOUN
fbem-10524	97	28	under	under	ADP
fbem-10524	97	29	the	the	DET
fbem-10524	97	30	established	establish	VERB
fbem-10524	97	31	framework	framework	NOUN
fbem-10524	97	32	of	of	ADP
fbem-10524	97	33	the	the	DET
fbem-10524	97	34	division	division	NOUN
fbem-10524	97	35	of	of	ADP
fbem-10524	97	36	affairs	affair	NOUN
fbem-10524	97	37	,	,	PUNCT
fbem-10524	97	38	financial	financial	ADJ
fbem-10524	97	39	rights	right	NOUN
fbem-10524	97	40	,	,	PUNCT
fbem-10524	97	41	and	and	CCONJ
fbem-10524	97	42	financial	financial	ADJ
fbem-10524	97	43	resources	resource	NOUN
fbem-10524	97	44	to	to	PART
fbem-10524	97	45	achieve	achieve	VERB
fbem-10524	97	46	a	a	DET
fbem-10524	97	47	two	two	NUM
fbem-10524	97	48	-	-	PUNCT
fbem-10524	97	49	way	way	NOUN
fbem-10524	97	50	balance	balance	NOUN
fbem-10524	97	51	,	,	PUNCT
fbem-10524	97	52	including	include	VERB
fbem-10524	97	53	various	various	ADJ
fbem-10524	97	54	subsidies	subsidy	NOUN
fbem-10524	97	55	from	from	ADP
fbem-10524	97	56	higher	high	ADJ
fbem-10524	97	57	-	-	PUNCT
fbem-10524	97	58	level	level	NOUN
fbem-10524	97	59	governments	government	NOUN
fbem-10524	97	60	to	to	ADP
fbem-10524	97	61	lower	low	ADJ
fbem-10524	97	62	-	-	PUNCT
fbem-10524	97	63	level	level	NOUN
fbem-10524	97	64	governments	government	NOUN
fbem-10524	97	65	,	,	PUNCT
fbem-10524	97	66	upward	upward	ADJ
fbem-10524	97	67	transfer	transfer	NOUN
fbem-10524	97	68	from	from	ADP
fbem-10524	97	69	lower	low	ADJ
fbem-10524	97	70	level	level	NOUN
fbem-10524	97	71	to	to	ADP
fbem-10524	97	72	higher	high	ADJ
fbem-10524	97	73	level	level	NOUN
fbem-10524	97	74	governments	government	NOUN
fbem-10524	97	75	and	and	CCONJ
fbem-10524	97	76	subsidies	subsidy	NOUN
fbem-10524	97	77	from	from	ADP
fbem-10524	97	78	developed	developed	ADJ
fbem-10524	97	79	regions	region	NOUN
fbem-10524	97	80	to	to	ADP
fbem-10524	97	81	underdeveloped	underdeveloped	ADJ
fbem-10524	97	82	regions	region	NOUN
fbem-10524	97	83	among	among	ADP
fbem-10524	97	84	local	local	ADJ
fbem-10524	97	85	governments	government	NOUN
fbem-10524	97	86	[	[	X
fbem-10524	97	87	8	8	NUM
fbem-10524	97	88	]	]	PUNCT
fbem-10524	97	89	.	.	PUNCT
fbem-10524	98	1	fiscal	fiscal	ADJ
fbem-10524	98	2	revenue	revenue	NOUN
fbem-10524	98	3	law	law	NOUN
fbem-10524	98	4	includes	include	VERB
fbem-10524	98	5	tax	tax	NOUN
fbem-10524	98	6	law	law	NOUN
fbem-10524	98	7	,	,	PUNCT
fbem-10524	98	8	public	public	ADJ
fbem-10524	98	9	debt	debt	NOUN
fbem-10524	98	10	law	law	NOUN
fbem-10524	98	11	,	,	PUNCT
fbem-10524	98	12	fee	fee	NOUN
fbem-10524	98	13	collection	collection	NOUN
fbem-10524	98	14	law	law	NOUN
fbem-10524	98	15	,	,	PUNCT
fbem-10524	98	16	lottery	lottery	NOUN
fbem-10524	98	17	law	law	NOUN
fbem-10524	98	18	,	,	PUNCT
fbem-10524	98	19	and	and	CCONJ
fbem-10524	98	20	the	the	DET
fbem-10524	98	21	law	law	NOUN
fbem-10524	98	22	of	of	ADP
fbem-10524	98	23	state	state	NOUN
fbem-10524	98	24	property	property	NOUN
fbem-10524	98	25	revenue	revenue	NOUN
fbem-10524	98	26	.	.	PUNCT
fbem-10524	99	1	tax	tax	NOUN
fbem-10524	99	2	law	law	NOUN
fbem-10524	99	3	is	be	AUX
fbem-10524	99	4	a	a	DET
fbem-10524	99	5	very	very	ADV
fbem-10524	99	6	mature	mature	ADJ
fbem-10524	99	7	discipline	discipline	NOUN
fbem-10524	99	8	in	in	ADP
fbem-10524	99	9	foreign	foreign	ADJ
fbem-10524	99	10	countries	country	NOUN
fbem-10524	99	11	,	,	PUNCT
fbem-10524	99	12	and	and	CCONJ
fbem-10524	99	13	china	china	PROPN
fbem-10524	99	14	's	's	PART
fbem-10524	99	15	tax	tax	NOUN
fbem-10524	99	16	law	law	NOUN
fbem-10524	99	17	system	system	NOUN
fbem-10524	99	18	is	be	AUX
fbem-10524	99	19	also	also	ADV
fbem-10524	99	20	becoming	become	VERB
fbem-10524	99	21	more	more	ADV
fbem-10524	99	22	and	and	CCONJ
fbem-10524	99	23	more	more	ADV
fbem-10524	99	24	mature	mature	ADJ
fbem-10524	99	25	.	.	PUNCT
fbem-10524	100	1	the	the	DET
fbem-10524	100	2	research	research	NOUN
fbem-10524	100	3	focuses	focus	VERB
fbem-10524	100	4	on	on	ADP
fbem-10524	100	5	how	how	SCONJ
fbem-10524	100	6	to	to	PART
fbem-10524	100	7	promote	promote	VERB
fbem-10524	100	8	the	the	DET
fbem-10524	100	9	government	government	NOUN
fbem-10524	100	10	to	to	PART
fbem-10524	100	11	levy	levy	VERB
fbem-10524	100	12	taxes	taxis	NOUN
fbem-10524	100	13	and	and	CCONJ
fbem-10524	100	14	regulate	regulate	VERB
fbem-10524	100	15	taxes	taxis	NOUN
fbem-10524	100	16	based	base	VERB
fbem-10524	100	17	on	on	ADP
fbem-10524	100	18	tax	tax	NOUN
fbem-10524	100	19	law	law	NOUN
fbem-10524	100	20	,	,	PUNCT
fbem-10524	100	21	and	and	CCONJ
fbem-10524	100	22	how	how	SCONJ
fbem-10524	100	23	to	to	PART
fbem-10524	100	24	protect	protect	VERB
fbem-10524	100	25	the	the	DET
fbem-10524	100	26	legitimate	legitimate	ADJ
fbem-10524	100	27	rights	right	NOUN
fbem-10524	100	28	and	and	CCONJ
fbem-10524	100	29	interests	interest	NOUN
fbem-10524	100	30	of	of	ADP
fbem-10524	100	31	taxpayers	taxpayer	NOUN
fbem-10524	100	32	;	;	PUNCT
fbem-10524	100	33	public	public	ADJ
fbem-10524	100	34	debt	debt	NOUN
fbem-10524	100	35	is	be	AUX
fbem-10524	100	36	divided	divide	VERB
fbem-10524	100	37	into	into	ADP
fbem-10524	100	38	two	two	NUM
fbem-10524	100	39	kinds	kind	NOUN
fbem-10524	100	40	of	of	ADP
fbem-10524	100	41	national	national	ADJ
fbem-10524	100	42	debt	debt	NOUN
fbem-10524	100	43	and	and	CCONJ
fbem-10524	100	44	local	local	ADJ
fbem-10524	100	45	debt	debt	NOUN
fbem-10524	100	46	.	.	PUNCT
fbem-10524	101	1	the	the	DET
fbem-10524	101	2	content	content	NOUN
fbem-10524	101	3	of	of	ADP
fbem-10524	101	4	public	public	ADJ
fbem-10524	101	5	debt	debt	NOUN
fbem-10524	101	6	law	law	NOUN
fbem-10524	101	7	mainly	mainly	ADV
fbem-10524	101	8	includes	include	VERB
fbem-10524	101	9	public	public	ADJ
fbem-10524	101	10	debt	debt	NOUN
fbem-10524	101	11	scale	scale	NOUN
fbem-10524	101	12	control	control	NOUN
fbem-10524	101	13	,	,	PUNCT
fbem-10524	101	14	public	public	ADJ
fbem-10524	101	15	debt	debt	NOUN
fbem-10524	101	16	risk	risk	NOUN
fbem-10524	101	17	warning	warning	NOUN
fbem-10524	101	18	,	,	PUNCT
fbem-10524	101	19	public	public	ADJ
fbem-10524	101	20	debt	debt	NOUN
fbem-10524	101	21	issuance	issuance	NOUN
fbem-10524	101	22	,	,	PUNCT
fbem-10524	101	23	public	public	ADJ
fbem-10524	101	24	debt	debt	NOUN
fbem-10524	101	25	circulation	circulation	NOUN
fbem-10524	101	26	,	,	PUNCT
fbem-10524	101	27	and	and	CCONJ
fbem-10524	101	28	national	national	ADJ
fbem-10524	101	29	debt	debt	NOUN
fbem-10524	101	30	repayment	repayment	NOUN
fbem-10524	101	31	.	.	PUNCT
fbem-10524	102	1	at	at	ADP
fbem-10524	102	2	present	present	ADJ
fbem-10524	102	3	,	,	PUNCT
fbem-10524	102	4	china	china	PROPN
fbem-10524	102	5	is	be	AUX
fbem-10524	102	6	carrying	carry	VERB
fbem-10524	102	7	out	out	ADP
fbem-10524	102	8	a	a	DET
fbem-10524	102	9	local	local	ADJ
fbem-10524	102	10	bond	bond	NOUN
fbem-10524	102	11	issuance	issuance	NOUN
fbem-10524	102	12	pilot	pilot	NOUN
fbem-10524	102	13	and	and	CCONJ
fbem-10524	102	14	local	local	ADJ
fbem-10524	102	15	bonds	bond	NOUN
fbem-10524	102	16	are	be	AUX
fbem-10524	102	17	expected	expect	VERB
fbem-10524	102	18	to	to	PART
fbem-10524	102	19	be	be	AUX
fbem-10524	102	20	released	release	VERB
fbem-10524	102	21	systematically	systematically	ADV
fbem-10524	102	22	to	to	PART
fbem-10524	102	23	make	make	VERB
fbem-10524	102	24	up	up	ADP
fbem-10524	102	25	for	for	ADP
fbem-10524	102	26	the	the	DET
fbem-10524	102	27	periodic	periodic	ADJ
fbem-10524	102	28	shortage	shortage	NOUN
fbem-10524	102	29	of	of	ADP
fbem-10524	102	30	local	local	ADJ
fbem-10524	102	31	government	government	NOUN
fbem-10524	102	32	financial	financial	ADJ
fbem-10524	102	33	resources	resource	NOUN
fbem-10524	103	1	[	[	X
fbem-10524	103	2	9	9	NUM
fbem-10524	103	3	]	]	PUNCT
fbem-10524	103	4	;	;	PUNCT
fbem-10524	103	5	fees	fee	NOUN
fbem-10524	103	6	are	be	AUX
fbem-10524	103	7	the	the	DET
fbem-10524	103	8	general	general	ADJ
fbem-10524	103	9	term	term	NOUN
fbem-10524	103	10	of	of	ADP
fbem-10524	103	11	the	the	DET
fbem-10524	103	12	consideration	consideration	NOUN
fbem-10524	103	13	charged	charge	VERB
fbem-10524	103	14	by	by	ADP
fbem-10524	103	15	the	the	DET
fbem-10524	103	16	government	government	NOUN
fbem-10524	103	17	based	base	VERB
fbem-10524	103	18	on	on	ADP
fbem-10524	103	19	certain	certain	ADJ
fbem-10524	103	20	beneficiary	beneficiary	NOUN
fbem-10524	103	21	relationship	relationship	NOUN
fbem-10524	103	22	or	or	CCONJ
fbem-10524	103	23	administrative	administrative	ADJ
fbem-10524	103	24	control	control	NOUN
fbem-10524	103	25	purposes	purpose	NOUN
fbem-10524	103	26	,	,	PUNCT
fbem-10524	103	27	which	which	PRON
fbem-10524	103	28	includes	include	VERB
fbem-10524	103	29	three	three	NUM
fbem-10524	103	30	forms	form	NOUN
fbem-10524	103	31	of	of	ADP
fbem-10524	103	32	fees	fee	NOUN
fbem-10524	103	33	,	,	PUNCT
fbem-10524	103	34	beneficiary	beneficiary	NOUN
fbem-10524	103	35	fees	fee	NOUN
fbem-10524	103	36	,	,	PUNCT
fbem-10524	103	37	and	and	CCONJ
fbem-10524	103	38	special	special	ADJ
fbem-10524	103	39	public	public	ADJ
fbem-10524	103	40	classes	class	NOUN
fbem-10524	103	41	;	;	PUNCT
fbem-10524	103	42	revenue	revenue	NOUN
fbem-10524	103	43	from	from	ADP
fbem-10524	103	44	state	state	NOUN
fbem-10524	103	45	-	-	PUNCT
fbem-10524	103	46	owned	own	VERB
fbem-10524	103	47	assets	asset	NOUN
fbem-10524	103	48	is	be	AUX
fbem-10524	103	49	the	the	DET
fbem-10524	103	50	revenue	revenue	NOUN
fbem-10524	103	51	obtained	obtain	VERB
fbem-10524	103	52	by	by	ADP
fbem-10524	103	53	the	the	DET
fbem-10524	103	54	state	state	NOUN
fbem-10524	103	55	based	base	VERB
fbem-10524	103	56	on	on	ADP
fbem-10524	103	57	the	the	DET
fbem-10524	103	58	right	right	NOUN
fbem-10524	103	59	to	to	PART
fbem-10524	103	60	own	own	VERB
fbem-10524	103	61	certain	certain	ADJ
fbem-10524	103	62	assets	asset	NOUN
fbem-10524	103	63	,	,	PUNCT
fbem-10524	103	64	and	and	CCONJ
fbem-10524	103	65	its	its	PRON
fbem-10524	103	66	forms	form	NOUN
fbem-10524	103	67	include	include	VERB
fbem-10524	103	68	the	the	DET
fbem-10524	103	69	lottery	lottery	NOUN
fbem-10524	103	70	law	law	NOUN
fbem-10524	103	71	is	be	AUX
fbem-10524	103	72	the	the	DET
fbem-10524	103	73	legal	legal	ADJ
fbem-10524	103	74	regulation	regulation	NOUN
fbem-10524	103	75	of	of	ADP
fbem-10524	103	76	the	the	DET
fbem-10524	103	77	establishment	establishment	NOUN
fbem-10524	103	78	,	,	PUNCT
fbem-10524	103	79	issuance	issuance	NOUN
fbem-10524	103	80	,	,	PUNCT
fbem-10524	103	81	sales	sale	NOUN
fbem-10524	103	82	,	,	PUNCT
fbem-10524	103	83	prize	prize	NOUN
fbem-10524	103	84	distribution	distribution	NOUN
fbem-10524	103	85	and	and	CCONJ
fbem-10524	103	86	redemption	redemption	NOUN
fbem-10524	103	87	of	of	ADP
fbem-10524	103	88	lottery	lottery	NOUN
fbem-10524	103	89	tickets	ticket	NOUN
fbem-10524	103	90	,	,	PUNCT
fbem-10524	103	91	the	the	DET
fbem-10524	103	92	treasury	treasury	NOUN
fbem-10524	103	93	,	,	PUNCT
fbem-10524	103	94	management	management	NOUN
fbem-10524	103	95	,	,	PUNCT
fbem-10524	103	96	and	and	CCONJ
fbem-10524	103	97	use	use	NOUN
fbem-10524	103	98	of	of	ADP
fbem-10524	103	99	lottery	lottery	NOUN
fbem-10524	103	100	receipts	receipt	NOUN
fbem-10524	103	101	,	,	PUNCT
fbem-10524	103	102	as	as	ADV
fbem-10524	103	103	well	well	ADV
fbem-10524	103	104	as	as	ADP
fbem-10524	103	105	legal	legal	ADJ
fbem-10524	103	106	responsibilities	responsibility	NOUN
fbem-10524	103	107	.	.	PUNCT
fbem-10524	104	1	at	at	ADP
fbem-10524	104	2	present	present	ADJ
fbem-10524	104	3	,	,	PUNCT
fbem-10524	104	4	china	china	PROPN
fbem-10524	104	5	has	have	VERB
fbem-10524	104	6	the	the	DET
fbem-10524	104	7	lottery	lottery	NOUN
fbem-10524	104	8	management	management	NOUN
fbem-10524	104	9	regulations	regulation	NOUN
fbem-10524	104	10	formulated	formulate	VERB
fbem-10524	104	11	by	by	ADP
fbem-10524	104	12	the	the	DET
fbem-10524	104	13	state	state	PROPN
fbem-10524	104	14	council	council	PROPN
fbem-10524	104	15	to	to	PART
fbem-10524	104	16	specifically	specifically	ADV
fbem-10524	104	17	manage	manage	VERB
fbem-10524	104	18	the	the	DET
fbem-10524	104	19	lottery	lottery	NOUN
fbem-10524	104	20	.	.	PUNCT
fbem-10524	105	1	fiscal	fiscal	ADJ
fbem-10524	105	2	expenditure	expenditure	NOUN
fbem-10524	105	3	law	law	NOUN
fbem-10524	105	4	includes	include	VERB
fbem-10524	105	5	budget	budget	NOUN
fbem-10524	105	6	law	law	NOUN
fbem-10524	105	7	,	,	PUNCT
fbem-10524	105	8	government	government	NOUN
fbem-10524	105	9	procurement	procurement	NOUN
fbem-10524	105	10	law	law	NOUN
fbem-10524	105	11	,	,	PUNCT
fbem-10524	105	12	fiscal	fiscal	ADJ
fbem-10524	105	13	investment	investment	NOUN
fbem-10524	105	14	law	law	NOUN
fbem-10524	105	15	,	,	PUNCT
fbem-10524	105	16	fiscal	fiscal	ADJ
fbem-10524	105	17	appropriation	appropriation	NOUN
fbem-10524	105	18	law	law	NOUN
fbem-10524	105	19	,	,	PUNCT
fbem-10524	105	20	and	and	CCONJ
fbem-10524	105	21	fiscal	fiscal	ADJ
fbem-10524	105	22	loan	loan	NOUN
fbem-10524	105	23	law	law	NOUN
fbem-10524	105	24	.	.	PUNCT
fbem-10524	106	1	fiscal	fiscal	ADJ
fbem-10524	106	2	budget	budget	NOUN
fbem-10524	106	3	law	law	NOUN
fbem-10524	106	4	is	be	AUX
fbem-10524	106	5	the	the	DET
fbem-10524	106	6	annual	annual	ADJ
fbem-10524	106	7	government	government	NOUN
fbem-10524	106	8	revenue	revenue	NOUN
fbem-10524	106	9	and	and	CCONJ
fbem-10524	106	10	expenditure	expenditure	NOUN
fbem-10524	106	11	plan	plan	NOUN
fbem-10524	106	12	prepared	prepare	VERB
fbem-10524	106	13	,	,	PUNCT
fbem-10524	106	14	64	64	NUM
fbem-10524	106	15	examined	examine	VERB
fbem-10524	106	16	,	,	PUNCT
fbem-10524	106	17	and	and	CCONJ
fbem-10524	106	18	approved	approve	VERB
fbem-10524	106	19	according	accord	VERB
fbem-10524	106	20	to	to	ADP
fbem-10524	106	21	legal	legal	ADJ
fbem-10524	106	22	procedures	procedure	NOUN
fbem-10524	106	23	,	,	PUNCT
fbem-10524	106	24	which	which	PRON
fbem-10524	106	25	is	be	AUX
fbem-10524	106	26	an	an	DET
fbem-10524	106	27	important	important	ADJ
fbem-10524	106	28	tool	tool	NOUN
fbem-10524	106	29	for	for	SCONJ
fbem-10524	106	30	the	the	DET
fbem-10524	106	31	government	government	NOUN
fbem-10524	106	32	to	to	PART
fbem-10524	106	33	organize	organize	VERB
fbem-10524	106	34	and	and	CCONJ
fbem-10524	106	35	allocate	allocate	VERB
fbem-10524	106	36	financial	financial	ADJ
fbem-10524	106	37	funds	fund	NOUN
fbem-10524	106	38	,	,	PUNCT
fbem-10524	106	39	an	an	DET
fbem-10524	106	40	important	important	ADJ
fbem-10524	106	41	economic	economic	ADJ
fbem-10524	106	42	lever	lever	NOUN
fbem-10524	106	43	for	for	ADP
fbem-10524	106	44	macroeconomic	macroeconomic	ADJ
fbem-10524	106	45	regulation	regulation	NOUN
fbem-10524	106	46	and	and	CCONJ
fbem-10524	106	47	control	control	NOUN
fbem-10524	106	48	,	,	PUNCT
fbem-10524	106	49	and	and	CCONJ
fbem-10524	106	50	an	an	DET
fbem-10524	106	51	important	important	ADJ
fbem-10524	106	52	institutional	institutional	ADJ
fbem-10524	106	53	guarantee	guarantee	NOUN
fbem-10524	106	54	for	for	ADP
fbem-10524	106	55	scientific	scientific	ADJ
fbem-10524	106	56	,	,	PUNCT
fbem-10524	106	57	democratic	democratic	ADJ
fbem-10524	106	58	,	,	PUNCT
fbem-10524	106	59	open	open	ADJ
fbem-10524	106	60	and	and	CCONJ
fbem-10524	106	61	standardized	standardized	ADJ
fbem-10524	106	62	government	government	NOUN
fbem-10524	106	63	financial	financial	ADJ
fbem-10524	106	64	behavior	behavior	NOUN
fbem-10524	106	65	;	;	PUNCT
fbem-10524	106	66	fiscal	fiscal	ADJ
fbem-10524	106	67	procurement	procurement	NOUN
fbem-10524	106	68	law	law	NOUN
fbem-10524	106	69	mainly	mainly	ADV
fbem-10524	106	70	regulates	regulate	VERB
fbem-10524	106	71	the	the	DET
fbem-10524	106	72	government	government	NOUN
fbem-10524	106	73	's	's	PART
fbem-10524	106	74	fund	fund	NOUN
fbem-10524	106	75	allocation	allocation	NOUN
fbem-10524	106	76	behavior	behavior	NOUN
fbem-10524	106	77	with	with	ADP
fbem-10524	106	78	consideration	consideration	NOUN
fbem-10524	106	79	,	,	PUNCT
fbem-10524	106	80	such	such	ADJ
fbem-10524	106	81	as	as	ADP
fbem-10524	106	82	purchasing	purchase	VERB
fbem-10524	106	83	materials	material	NOUN
fbem-10524	106	84	,	,	PUNCT
fbem-10524	106	85	purchasing	purchase	VERB
fbem-10524	106	86	labor	labor	NOUN
fbem-10524	106	87	services	service	NOUN
fbem-10524	106	88	,	,	PUNCT
fbem-10524	106	89	etc	etc	X
fbem-10524	106	90	.	.	X
fbem-10524	106	91	;	;	PUNCT
fbem-10524	106	92	fiscal	fiscal	ADJ
fbem-10524	106	93	investment	investment	NOUN
fbem-10524	106	94	law	law	NOUN
fbem-10524	106	95	mainly	mainly	ADV
fbem-10524	106	96	regulates	regulate	VERB
fbem-10524	106	97	the	the	DET
fbem-10524	106	98	government	government	NOUN
fbem-10524	106	99	's	's	PART
fbem-10524	106	100	investment	investment	NOUN
fbem-10524	106	101	in	in	ADP
fbem-10524	106	102	public	public	ADJ
fbem-10524	106	103	enterprises	enterprise	NOUN
fbem-10524	106	104	,	,	PUNCT
fbem-10524	106	105	infrastructure	infrastructure	NOUN
fbem-10524	106	106	,	,	PUNCT
fbem-10524	106	107	high	high	ADJ
fbem-10524	106	108	-	-	PUNCT
fbem-10524	106	109	tech	tech	NOUN
fbem-10524	106	110	enterprises	enterprise	NOUN
fbem-10524	106	111	,	,	PUNCT
fbem-10524	106	112	etc	etc	X
fbem-10524	106	113	.	.	X
fbem-10524	106	114	through	through	ADP
fbem-10524	106	115	the	the	DET
fbem-10524	106	116	institutional	institutional	ADJ
fbem-10524	106	117	control	control	NOUN
fbem-10524	106	118	of	of	ADP
fbem-10524	106	119	project	project	NOUN
fbem-10524	106	120	selection	selection	NOUN
fbem-10524	106	121	,	,	PUNCT
fbem-10524	106	122	evaluation	evaluation	NOUN
fbem-10524	106	123	,	,	PUNCT
fbem-10524	106	124	approval	approval	NOUN
fbem-10524	106	125	,	,	PUNCT
fbem-10524	106	126	and	and	CCONJ
fbem-10524	106	127	supervision	supervision	NOUN
fbem-10524	106	128	,	,	PUNCT
fbem-10524	106	129	it	it	PRON
fbem-10524	106	130	can	can	AUX
fbem-10524	106	131	achieve	achieve	VERB
fbem-10524	106	132	the	the	DET
fbem-10524	106	133	purposes	purpose	NOUN
fbem-10524	106	134	of	of	ADP
fbem-10524	106	135	cost	cost	NOUN
fbem-10524	106	136	reduction	reduction	NOUN
fbem-10524	106	137	,	,	PUNCT
fbem-10524	106	138	efficiency	efficiency	NOUN
fbem-10524	106	139	improvement	improvement	NOUN
fbem-10524	106	140	,	,	PUNCT
fbem-10524	106	141	and	and	CCONJ
fbem-10524	106	142	corruption	corruption	NOUN
fbem-10524	106	143	prevention	prevention	NOUN
fbem-10524	106	144	;	;	PUNCT
fbem-10524	106	145	the	the	DET
fbem-10524	106	146	fiscal	fiscal	ADJ
fbem-10524	106	147	appropriation	appropriation	NOUN
fbem-10524	106	148	law	law	NOUN
fbem-10524	106	149	mainly	mainly	ADV
fbem-10524	106	150	regulates	regulate	VERB
fbem-10524	106	151	the	the	DET
fbem-10524	106	152	allocation	allocation	NOUN
fbem-10524	106	153	of	of	ADP
fbem-10524	106	154	funds	fund	NOUN
fbem-10524	106	155	without	without	ADP
fbem-10524	106	156	consideration	consideration	NOUN
fbem-10524	106	157	,	,	PUNCT
fbem-10524	106	158	such	such	ADJ
fbem-10524	106	159	as	as	ADP
fbem-10524	106	160	the	the	DET
fbem-10524	106	161	allocation	allocation	NOUN
fbem-10524	106	162	of	of	ADP
fbem-10524	106	163	funds	fund	NOUN
fbem-10524	106	164	within	within	ADP
fbem-10524	106	165	the	the	DET
fbem-10524	106	166	government	government	NOUN
fbem-10524	106	167	,	,	PUNCT
fbem-10524	106	168	government	government	NOUN
fbem-10524	106	169	subsidies	subsidy	NOUN
fbem-10524	106	170	to	to	ADP
fbem-10524	106	171	enterprises	enterprise	NOUN
fbem-10524	106	172	or	or	CCONJ
fbem-10524	106	173	relief	relief	NOUN
fbem-10524	106	174	to	to	ADP
fbem-10524	106	175	citizens	citizen	NOUN
fbem-10524	106	176	;	;	PUNCT
fbem-10524	106	177	the	the	DET
fbem-10524	106	178	fiscal	fiscal	ADJ
fbem-10524	106	179	loan	loan	NOUN
fbem-10524	106	180	law	law	NOUN
fbem-10524	106	181	mainly	mainly	ADV
fbem-10524	106	182	regulates	regulate	VERB
fbem-10524	106	183	the	the	DET
fbem-10524	106	184	borrowing	borrowing	NOUN
fbem-10524	106	185	behavior	behavior	NOUN
fbem-10524	106	186	within	within	ADP
fbem-10524	106	187	the	the	DET
fbem-10524	106	188	government	government	NOUN
fbem-10524	106	189	,	,	PUNCT
fbem-10524	106	190	and	and	CCONJ
fbem-10524	106	191	also	also	ADV
fbem-10524	106	192	includes	include	VERB
fbem-10524	106	193	the	the	DET
fbem-10524	106	194	loans	loan	NOUN
fbem-10524	106	195	from	from	ADP
fbem-10524	106	196	policy	policy	NOUN
fbem-10524	106	197	banks	bank	NOUN
fbem-10524	106	198	to	to	ADP
fbem-10524	106	199	enterprises	enterprise	NOUN
fbem-10524	106	200	or	or	CCONJ
fbem-10524	106	201	major	major	ADJ
fbem-10524	106	202	engineering	engineering	NOUN
fbem-10524	106	203	projects	project	NOUN
fbem-10524	106	204	.	.	PUNCT
fbem-10524	107	1	the	the	DET
fbem-10524	107	2	financial	financial	ADJ
fbem-10524	107	3	supervision	supervision	NOUN
fbem-10524	107	4	law	law	NOUN
fbem-10524	107	5	includes	include	VERB
fbem-10524	107	6	the	the	DET
fbem-10524	107	7	financial	financial	ADJ
fbem-10524	107	8	supervision	supervision	NOUN
fbem-10524	107	9	law	law	NOUN
fbem-10524	107	10	,	,	PUNCT
fbem-10524	107	11	the	the	DET
fbem-10524	107	12	treasury	treasury	PROPN
fbem-10524	107	13	management	management	NOUN
fbem-10524	107	14	law	law	NOUN
fbem-10524	107	15	,	,	PUNCT
fbem-10524	107	16	the	the	DET
fbem-10524	107	17	government	government	NOUN
fbem-10524	107	18	accounting	accounting	NOUN
fbem-10524	107	19	law	law	NOUN
fbem-10524	107	20	,	,	PUNCT
fbem-10524	107	21	and	and	CCONJ
fbem-10524	107	22	the	the	DET
fbem-10524	107	23	audit	audit	NOUN
fbem-10524	107	24	law	law	NOUN
fbem-10524	107	25	,	,	PUNCT
fbem-10524	107	26	the	the	DET
fbem-10524	107	27	contents	content	NOUN
fbem-10524	107	28	of	of	ADP
fbem-10524	107	29	which	which	PRON
fbem-10524	107	30	are	be	AUX
fbem-10524	107	31	related	relate	VERB
fbem-10524	107	32	to	to	ADP
fbem-10524	107	33	both	both	DET
fbem-10524	107	34	supervision	supervision	NOUN
fbem-10524	107	35	and	and	CCONJ
fbem-10524	107	36	management	management	NOUN
fbem-10524	107	37	.	.	PUNCT
fbem-10524	108	1	among	among	ADP
fbem-10524	108	2	them	they	PRON
fbem-10524	108	3	,	,	PUNCT
fbem-10524	108	4	the	the	DET
fbem-10524	108	5	supervision	supervision	NOUN
fbem-10524	108	6	law	law	NOUN
fbem-10524	108	7	specifically	specifically	ADV
fbem-10524	108	8	regulates	regulate	VERB
fbem-10524	108	9	and	and	CCONJ
fbem-10524	108	10	guarantees	guarantee	VERB
fbem-10524	108	11	the	the	DET
fbem-10524	108	12	financial	financial	ADJ
fbem-10524	108	13	supervision	supervision	NOUN
fbem-10524	108	14	authority	authority	NOUN
fbem-10524	108	15	to	to	PART
fbem-10524	108	16	exercise	exercise	VERB
fbem-10524	108	17	the	the	DET
fbem-10524	108	18	financial	financial	ADJ
fbem-10524	108	19	supervision	supervision	NOUN
fbem-10524	108	20	power	power	NOUN
fbem-10524	108	21	according	accord	VERB
fbem-10524	108	22	to	to	ADP
fbem-10524	108	23	the	the	DET
fbem-10524	108	24	law	law	NOUN
fbem-10524	108	25	,	,	PUNCT
fbem-10524	108	26	and	and	CCONJ
fbem-10524	108	27	its	its	PRON
fbem-10524	108	28	content	content	NOUN
fbem-10524	108	29	involves	involve	VERB
fbem-10524	108	30	the	the	DET
fbem-10524	108	31	establishment	establishment	NOUN
fbem-10524	108	32	of	of	ADP
fbem-10524	108	33	the	the	DET
fbem-10524	108	34	financial	financial	ADJ
fbem-10524	108	35	supervision	supervision	NOUN
fbem-10524	108	36	authority	authority	NOUN
fbem-10524	108	37	,	,	PUNCT
fbem-10524	108	38	the	the	DET
fbem-10524	108	39	authority	authority	NOUN
fbem-10524	108	40	of	of	ADP
fbem-10524	108	41	the	the	DET
fbem-10524	108	42	financial	financial	ADJ
fbem-10524	108	43	supervision	supervision	NOUN
fbem-10524	108	44	authority	authority	NOUN
fbem-10524	108	45	,	,	PUNCT
fbem-10524	108	46	the	the	DET
fbem-10524	108	47	ways	way	NOUN
fbem-10524	108	48	and	and	CCONJ
fbem-10524	108	49	procedures	procedure	NOUN
fbem-10524	108	50	of	of	ADP
fbem-10524	108	51	financial	financial	ADJ
fbem-10524	108	52	supervision	supervision	NOUN
fbem-10524	108	53	,	,	PUNCT
fbem-10524	108	54	etc	etc	X
fbem-10524	108	55	.	.	X
fbem-10524	108	56	,	,	PUNCT
fbem-10524	108	57	which	which	PRON
fbem-10524	108	58	is	be	AUX
fbem-10524	108	59	of	of	ADP
fbem-10524	108	60	special	special	ADJ
fbem-10524	108	61	importance	importance	NOUN
fbem-10524	108	62	in	in	ADP
fbem-10524	108	63	the	the	DET
fbem-10524	108	64	financial	financial	ADJ
fbem-10524	108	65	law	law	NOUN
fbem-10524	108	66	system	system	NOUN
fbem-10524	108	67	.	.	PUNCT
fbem-10524	109	1	4	4	X
fbem-10524	109	2	.	.	X
fbem-10524	109	3	deficiencies	deficiency	NOUN
fbem-10524	109	4	of	of	ADP
fbem-10524	109	5	our	our	PRON
fbem-10524	109	6	fiscal	fiscal	ADJ
fbem-10524	109	7	legislation	legislation	NOUN
fbem-10524	109	8	the	the	DET
fbem-10524	109	9	current	current	ADJ
fbem-10524	109	10	legal	legal	ADJ
fbem-10524	109	11	system	system	NOUN
fbem-10524	109	12	of	of	ADP
fbem-10524	109	13	china	china	PROPN
fbem-10524	109	14	's	's	PART
fbem-10524	109	15	fiscal	fiscal	ADJ
fbem-10524	109	16	law	law	NOUN
fbem-10524	109	17	,	,	PUNCT
fbem-10524	109	18	although	although	SCONJ
fbem-10524	109	19	china	china	PROPN
fbem-10524	109	20	's	's	PART
fbem-10524	109	21	fiscal	fiscal	ADJ
fbem-10524	109	22	law	law	NOUN
fbem-10524	109	23	has	have	AUX
fbem-10524	109	24	made	make	VERB
fbem-10524	109	25	great	great	ADJ
fbem-10524	109	26	achievements	achievement	NOUN
fbem-10524	109	27	since	since	SCONJ
fbem-10524	109	28	the	the	DET
fbem-10524	109	29	reform	reform	NOUN
fbem-10524	109	30	and	and	CCONJ
fbem-10524	109	31	opening	opening	NOUN
fbem-10524	109	32	up	up	ADP
fbem-10524	109	33	,	,	PUNCT
fbem-10524	109	34	and	and	CCONJ
fbem-10524	109	35	the	the	DET
fbem-10524	109	36	legal	legal	ADJ
fbem-10524	109	37	system	system	NOUN
fbem-10524	109	38	has	have	AUX
fbem-10524	109	39	been	be	AUX
fbem-10524	109	40	gradually	gradually	ADV
fbem-10524	109	41	improved	improve	VERB
fbem-10524	109	42	,	,	PUNCT
fbem-10524	109	43	but	but	CCONJ
fbem-10524	109	44	there	there	PRON
fbem-10524	109	45	are	be	VERB
fbem-10524	109	46	still	still	ADV
fbem-10524	109	47	many	many	ADJ
fbem-10524	109	48	defects	defect	NOUN
fbem-10524	109	49	.	.	PUNCT
fbem-10524	110	1	this	this	DET
fbem-10524	110	2	chapter	chapter	NOUN
fbem-10524	110	3	analyzes	analyze	VERB
fbem-10524	110	4	the	the	DET
fbem-10524	110	5	existing	exist	VERB
fbem-10524	110	6	defects	defect	NOUN
fbem-10524	110	7	from	from	ADP
fbem-10524	110	8	the	the	DET
fbem-10524	110	9	components	component	NOUN
fbem-10524	110	10	of	of	ADP
fbem-10524	110	11	the	the	DET
fbem-10524	110	12	fiscal	fiscal	ADJ
fbem-10524	110	13	legal	legal	ADJ
fbem-10524	110	14	system	system	NOUN
fbem-10524	110	15	.	.	PUNCT
fbem-10524	111	1	the	the	DET
fbem-10524	111	2	deficiency	deficiency	NOUN
fbem-10524	111	3	of	of	ADP
fbem-10524	111	4	the	the	DET
fbem-10524	111	5	basic	basic	ADJ
fbem-10524	111	6	fiscal	fiscal	ADJ
fbem-10524	111	7	law	law	NOUN
fbem-10524	111	8	is	be	AUX
fbem-10524	111	9	that	that	SCONJ
fbem-10524	111	10	china	china	PROPN
fbem-10524	111	11	has	have	AUX
fbem-10524	111	12	not	not	PART
fbem-10524	111	13	introduced	introduce	VERB
fbem-10524	111	14	it	it	PRON
fbem-10524	111	15	,	,	PUNCT
fbem-10524	111	16	and	and	CCONJ
fbem-10524	111	17	the	the	DET
fbem-10524	111	18	constitution	constitution	NOUN
fbem-10524	111	19	lacks	lack	VERB
fbem-10524	111	20	provisions	provision	NOUN
fbem-10524	111	21	on	on	ADP
fbem-10524	111	22	the	the	DET
fbem-10524	111	23	fiscal	fiscal	ADJ
fbem-10524	111	24	system	system	NOUN
fbem-10524	111	25	;	;	PUNCT
fbem-10524	111	26	the	the	DET
fbem-10524	111	27	deficiency	deficiency	NOUN
fbem-10524	111	28	of	of	ADP
fbem-10524	111	29	the	the	DET
fbem-10524	111	30	fiscal	fiscal	ADJ
fbem-10524	111	31	balance	balance	NOUN
fbem-10524	111	32	law	law	NOUN
fbem-10524	111	33	is	be	AUX
fbem-10524	111	34	that	that	SCONJ
fbem-10524	111	35	there	there	PRON
fbem-10524	111	36	is	be	VERB
fbem-10524	111	37	less	less	ADV
fbem-10524	111	38	normative	normative	ADJ
fbem-10524	111	39	legislation	legislation	NOUN
fbem-10524	111	40	,	,	PUNCT
fbem-10524	111	41	and	and	CCONJ
fbem-10524	111	42	most	most	ADJ
fbem-10524	111	43	of	of	ADP
fbem-10524	111	44	the	the	DET
fbem-10524	111	45	forms	form	NOUN
fbem-10524	111	46	are	be	AUX
fbem-10524	111	47	presented	present	VERB
fbem-10524	111	48	in	in	ADP
fbem-10524	111	49	administrative	administrative	ADJ
fbem-10524	111	50	normative	normative	ADJ
fbem-10524	111	51	documents	document	NOUN
fbem-10524	111	52	,	,	PUNCT
fbem-10524	111	53	which	which	PRON
fbem-10524	111	54	leads	lead	VERB
fbem-10524	111	55	to	to	ADP
fbem-10524	111	56	the	the	DET
fbem-10524	111	57	phenomenon	phenomenon	NOUN
fbem-10524	111	58	that	that	SCONJ
fbem-10524	111	59	the	the	DET
fbem-10524	111	60	right	right	NOUN
fbem-10524	111	61	to	to	PART
fbem-10524	111	62	allocate	allocate	VERB
fbem-10524	111	63	fiscal	fiscal	ADJ
fbem-10524	111	64	benefits	benefit	NOUN
fbem-10524	111	65	is	be	AUX
fbem-10524	111	66	excessively	excessively	ADV
fbem-10524	111	67	favorable	favorable	ADJ
fbem-10524	111	68	to	to	ADP
fbem-10524	111	69	the	the	DET
fbem-10524	111	70	central	central	ADJ
fbem-10524	111	71	government	government	NOUN
fbem-10524	111	72	,	,	PUNCT
fbem-10524	111	73	and	and	CCONJ
fbem-10524	111	74	not	not	PART
fbem-10524	111	75	enough	enough	ADJ
fbem-10524	111	76	attention	attention	NOUN
fbem-10524	111	77	is	be	AUX
fbem-10524	111	78	paid	pay	VERB
fbem-10524	111	79	to	to	ADP
fbem-10524	111	80	local	local	ADJ
fbem-10524	111	81	areas	area	NOUN
fbem-10524	111	82	,	,	PUNCT
fbem-10524	111	83	and	and	CCONJ
fbem-10524	111	84	the	the	DET
fbem-10524	111	85	division	division	NOUN
fbem-10524	111	86	of	of	ADP
fbem-10524	111	87	fiscal	fiscal	ADJ
fbem-10524	111	88	power	power	NOUN
fbem-10524	111	89	and	and	CCONJ
fbem-10524	111	90	affairs	affair	NOUN
fbem-10524	111	91	between	between	ADP
fbem-10524	111	92	the	the	DET
fbem-10524	111	93	central	central	ADJ
fbem-10524	111	94	government	government	NOUN
fbem-10524	111	95	and	and	CCONJ
fbem-10524	111	96	local	local	ADJ
fbem-10524	111	97	governments	government	NOUN
fbem-10524	111	98	is	be	AUX
fbem-10524	111	99	not	not	PART
fbem-10524	111	100	clear	clear	ADJ
fbem-10524	111	101	;	;	PUNCT
fbem-10524	111	102	the	the	DET
fbem-10524	111	103	deficiency	deficiency	NOUN
fbem-10524	111	104	of	of	ADP
fbem-10524	111	105	the	the	DET
fbem-10524	111	106	current	current	ADJ
fbem-10524	111	107	budget	budget	NOUN
fbem-10524	111	108	law	law	NOUN
fbem-10524	111	109	is	be	AUX
fbem-10524	111	110	that	that	SCONJ
fbem-10524	111	111	the	the	DET
fbem-10524	111	112	law	law	NOUN
fbem-10524	111	113	contains	contain	VERB
fbem-10524	111	114	some	some	PRON
fbem-10524	111	115	the	the	DET
fbem-10524	111	116	inadequacy	inadequacy	NOUN
fbem-10524	111	117	of	of	ADP
fbem-10524	111	118	the	the	DET
fbem-10524	111	119	current	current	ADJ
fbem-10524	111	120	budget	budget	NOUN
fbem-10524	111	121	law	law	NOUN
fbem-10524	111	122	is	be	AUX
fbem-10524	111	123	that	that	SCONJ
fbem-10524	111	124	it	it	PRON
fbem-10524	111	125	contains	contain	VERB
fbem-10524	111	126	some	some	PRON
fbem-10524	111	127	of	of	ADP
fbem-10524	111	128	the	the	DET
fbem-10524	111	129	contents	content	NOUN
fbem-10524	111	130	of	of	ADP
fbem-10524	111	131	the	the	DET
fbem-10524	111	132	fiscal	fiscal	ADJ
fbem-10524	111	133	revenue	revenue	NOUN
fbem-10524	111	134	and	and	CCONJ
fbem-10524	111	135	expenditure	expenditure	NOUN
fbem-10524	111	136	division	division	NOUN
fbem-10524	111	137	law	law	NOUN
fbem-10524	111	138	,	,	PUNCT
fbem-10524	111	139	the	the	DET
fbem-10524	111	140	fiscal	fiscal	ADJ
fbem-10524	111	141	transfer	transfer	NOUN
fbem-10524	111	142	law	law	NOUN
fbem-10524	111	143	and	and	CCONJ
fbem-10524	111	144	the	the	DET
fbem-10524	111	145	government	government	NOUN
fbem-10524	111	146	debt	debt	NOUN
fbem-10524	111	147	law	law	NOUN
fbem-10524	111	148	,	,	PUNCT
fbem-10524	111	149	and	and	CCONJ
fbem-10524	111	150	even	even	ADV
fbem-10524	111	151	assumes	assume	VERB
fbem-10524	111	152	some	some	PRON
fbem-10524	111	153	of	of	ADP
fbem-10524	111	154	the	the	DET
fbem-10524	111	155	functions	function	NOUN
fbem-10524	111	156	of	of	ADP
fbem-10524	111	157	the	the	DET
fbem-10524	111	158	basic	basic	ADJ
fbem-10524	111	159	fiscal	fiscal	ADJ
fbem-10524	111	160	law	law	NOUN
fbem-10524	111	161	,	,	PUNCT
fbem-10524	111	162	which	which	PRON
fbem-10524	111	163	should	should	AUX
fbem-10524	111	164	only	only	ADV
fbem-10524	111	165	be	be	AUX
fbem-10524	111	166	a	a	DET
fbem-10524	111	167	temporary	temporary	ADJ
fbem-10524	111	168	phenomenon	phenomenon	NOUN
fbem-10524	111	169	of	of	ADP
fbem-10524	111	170	the	the	DET
fbem-10524	111	171	inadequacy	inadequacy	NOUN
fbem-10524	111	172	of	of	ADP
fbem-10524	111	173	the	the	DET
fbem-10524	111	174	current	current	ADJ
fbem-10524	111	175	fiscal	fiscal	ADJ
fbem-10524	111	176	and	and	CCONJ
fbem-10524	111	177	taxation	taxation	NOUN
fbem-10524	111	178	legal	legal	ADJ
fbem-10524	111	179	system	system	NOUN
fbem-10524	111	180	;	;	PUNCT
fbem-10524	111	181	the	the	DET
fbem-10524	111	182	inadequacy	inadequacy	NOUN
fbem-10524	111	183	of	of	ADP
fbem-10524	111	184	the	the	DET
fbem-10524	111	185	fiscal	fiscal	ADJ
fbem-10524	111	186	revenue	revenue	NOUN
fbem-10524	111	187	law	law	NOUN
fbem-10524	111	188	is	be	AUX
fbem-10524	111	189	reflected	reflect	VERB
fbem-10524	111	190	in	in	ADP
fbem-10524	111	191	the	the	DET
fbem-10524	111	192	absence	absence	NOUN
fbem-10524	111	193	of	of	ADP
fbem-10524	111	194	the	the	DET
fbem-10524	111	195	relevant	relevant	ADJ
fbem-10524	111	196	legislation	legislation	NOUN
fbem-10524	111	197	on	on	ADP
fbem-10524	111	198	the	the	DET
fbem-10524	111	199	general	general	ADJ
fbem-10524	111	200	rules	rule	NOUN
fbem-10524	111	201	of	of	ADP
fbem-10524	111	202	the	the	DET
fbem-10524	111	203	tax	tax	NOUN
fbem-10524	111	204	law	law	NOUN
fbem-10524	111	205	regulating	regulate	VERB
fbem-10524	111	206	the	the	DET
fbem-10524	111	207	basic	basic	ADJ
fbem-10524	111	208	issues	issue	NOUN
fbem-10524	111	209	of	of	ADP
fbem-10524	111	210	taxation	taxation	NOUN
fbem-10524	111	211	,	,	PUNCT
fbem-10524	111	212	the	the	DET
fbem-10524	111	213	misalignment	misalignment	NOUN
fbem-10524	111	214	of	of	ADP
fbem-10524	111	215	the	the	DET
fbem-10524	111	216	subjects	subject	NOUN
fbem-10524	111	217	of	of	ADP
fbem-10524	111	218	taxation	taxation	NOUN
fbem-10524	111	219	laws	law	NOUN
fbem-10524	111	220	and	and	CCONJ
fbem-10524	111	221	regulations	regulation	NOUN
fbem-10524	111	222	,	,	PUNCT
fbem-10524	111	223	and	and	CCONJ
fbem-10524	111	224	the	the	DET
fbem-10524	111	225	lack	lack	NOUN
fbem-10524	111	226	of	of	ADP
fbem-10524	111	227	local	local	ADJ
fbem-10524	111	228	there	there	PRON
fbem-10524	111	229	is	be	VERB
fbem-10524	111	230	no	no	DET
fbem-10524	111	231	independent	independent	ADJ
fbem-10524	111	232	taxation	taxation	NOUN
fbem-10524	111	233	legislative	legislative	ADJ
fbem-10524	111	234	power	power	NOUN
fbem-10524	111	235	in	in	ADP
fbem-10524	111	236	the	the	DET
fbem-10524	111	237	real	real	ADJ
fbem-10524	111	238	sense	sense	NOUN
fbem-10524	111	239	,	,	PUNCT
fbem-10524	111	240	the	the	DET
fbem-10524	111	241	law	law	NOUN
fbem-10524	111	242	of	of	ADP
fbem-10524	111	243	fee	fee	NOUN
fbem-10524	111	244	collection	collection	NOUN
fbem-10524	111	245	is	be	AUX
fbem-10524	111	246	too	too	ADV
fbem-10524	111	247	inattentive	inattentive	ADJ
fbem-10524	111	248	to	to	PART
fbem-10524	111	249	regulate	regulate	VERB
fbem-10524	111	250	it	it	PRON
fbem-10524	111	251	from	from	ADP
fbem-10524	111	252	the	the	DET
fbem-10524	111	253	height	height	NOUN
fbem-10524	111	254	of	of	ADP
fbem-10524	111	255	law	law	NOUN
fbem-10524	111	256	,	,	PUNCT
fbem-10524	111	257	the	the	DET
fbem-10524	111	258	arbitrariness	arbitrariness	NOUN
fbem-10524	111	259	of	of	ADP
fbem-10524	111	260	the	the	DET
fbem-10524	111	261	government	government	NOUN
fbem-10524	111	262	's	's	PART
fbem-10524	111	263	exercise	exercise	NOUN
fbem-10524	111	264	of	of	ADP
fbem-10524	111	265	fee	fee	NOUN
fbem-10524	111	266	power	power	NOUN
fbem-10524	111	267	is	be	AUX
fbem-10524	111	268	relatively	relatively	ADV
fbem-10524	111	269	large	large	ADJ
fbem-10524	111	270	,	,	PUNCT
fbem-10524	111	271	which	which	PRON
fbem-10524	111	272	causes	cause	VERB
fbem-10524	111	273	the	the	DET
fbem-10524	111	274	reasonable	reasonable	ADJ
fbem-10524	111	275	burden	burden	NOUN
fbem-10524	111	276	of	of	ADP
fbem-10524	111	277	enterprises	enterprise	NOUN
fbem-10524	111	278	and	and	CCONJ
fbem-10524	111	279	individuals	individual	NOUN
fbem-10524	111	280	to	to	PART
fbem-10524	111	281	increase	increase	VERB
fbem-10524	111	282	obviously	obviously	ADV
fbem-10524	111	283	,	,	PUNCT
fbem-10524	111	284	and	and	CCONJ
fbem-10524	111	285	there	there	PRON
fbem-10524	111	286	are	be	VERB
fbem-10524	111	287	no	no	DET
fbem-10524	111	288	clear	clear	ADJ
fbem-10524	111	289	legal	legal	ADJ
fbem-10524	111	290	provisions	provision	NOUN
fbem-10524	111	291	on	on	ADP
fbem-10524	111	292	the	the	DET
fbem-10524	111	293	basis	basis	NOUN
fbem-10524	111	294	of	of	ADP
fbem-10524	111	295	fee	fee	NOUN
fbem-10524	111	296	collection	collection	NOUN
fbem-10524	111	297	,	,	PUNCT
fbem-10524	111	298	levy	levy	NOUN
fbem-10524	111	299	standards	standard	NOUN
fbem-10524	111	300	,	,	PUNCT
fbem-10524	111	301	levy	levy	NOUN
fbem-10524	111	302	procedures	procedure	NOUN
fbem-10524	111	303	and	and	CCONJ
fbem-10524	111	304	rights	right	NOUN
fbem-10524	111	305	relief	relief	NOUN
fbem-10524	111	306	;	;	PUNCT
fbem-10524	111	307	the	the	DET
fbem-10524	111	308	deficiency	deficiency	NOUN
fbem-10524	111	309	of	of	ADP
fbem-10524	111	310	fiscal	fiscal	ADJ
fbem-10524	111	311	expenditure	expenditure	NOUN
fbem-10524	111	312	is	be	AUX
fbem-10524	111	313	manifested	manifest	VERB
fbem-10524	111	314	in	in	ADP
fbem-10524	111	315	the	the	DET
fbem-10524	111	316	fact	fact	NOUN
fbem-10524	111	317	that	that	SCONJ
fbem-10524	111	318	it	it	PRON
fbem-10524	111	319	is	be	AUX
fbem-10524	111	320	not	not	PART
fbem-10524	111	321	paid	pay	VERB
fbem-10524	111	322	attention	attention	NOUN
fbem-10524	111	323	to	to	ADP
fbem-10524	111	324	by	by	ADP
fbem-10524	111	325	jurisprudence	jurisprudence	NOUN
fbem-10524	111	326	research	research	NOUN
fbem-10524	111	327	and	and	CCONJ
fbem-10524	111	328	legislators	legislator	NOUN
fbem-10524	111	329	,	,	PUNCT
fbem-10524	111	330	at	at	ADP
fbem-10524	111	331	present	present	ADJ
fbem-10524	111	332	,	,	PUNCT
fbem-10524	111	333	except	except	SCONJ
fbem-10524	111	334	for	for	ADP
fbem-10524	111	335	the	the	DET
fbem-10524	111	336	government	government	NOUN
fbem-10524	111	337	in	in	ADP
fbem-10524	111	338	addition	addition	NOUN
fbem-10524	111	339	to	to	ADP
fbem-10524	111	340	the	the	DET
fbem-10524	111	341	procurement	procurement	NOUN
fbem-10524	111	342	law	law	NOUN
fbem-10524	111	343	,	,	PUNCT
fbem-10524	111	344	the	the	DET
fbem-10524	111	345	rest	rest	NOUN
fbem-10524	111	346	of	of	ADP
fbem-10524	111	347	the	the	DET
fbem-10524	111	348	areas	area	NOUN
fbem-10524	111	349	are	be	AUX
fbem-10524	111	350	obviously	obviously	ADV
fbem-10524	111	351	lack	lack	NOUN
fbem-10524	111	352	of	of	ADP
fbem-10524	111	353	legal	legal	ADJ
fbem-10524	111	354	depth	depth	NOUN
fbem-10524	111	355	of	of	ADP
fbem-10524	111	356	interference	interference	NOUN
fbem-10524	111	357	,	,	PUNCT
fbem-10524	111	358	the	the	DET
fbem-10524	111	359	fiscal	fiscal	ADJ
fbem-10524	111	360	power	power	NOUN
fbem-10524	111	361	of	of	ADP
fbem-10524	111	362	discretionary	discretionary	ADJ
fbem-10524	111	363	space	space	NOUN
fbem-10524	111	364	is	be	AUX
fbem-10524	111	365	large	large	ADJ
fbem-10524	111	366	;	;	PUNCT
fbem-10524	111	367	china	china	PROPN
fbem-10524	111	368	's	's	PART
fbem-10524	111	369	financial	financial	ADJ
fbem-10524	111	370	supervision	supervision	NOUN
fbem-10524	111	371	law	law	NOUN
fbem-10524	111	372	deficiencies	deficiency	NOUN
fbem-10524	111	373	are	be	AUX
fbem-10524	111	374	reflected	reflect	VERB
fbem-10524	111	375	in	in	ADP
fbem-10524	111	376	the	the	DET
fbem-10524	111	377	current	current	ADJ
fbem-10524	111	378	financial	financial	ADJ
fbem-10524	111	379	supervision	supervision	NOUN
fbem-10524	111	380	organs	organ	NOUN
fbem-10524	111	381	is	be	AUX
fbem-10524	111	382	the	the	DET
fbem-10524	111	383	audit	audit	NOUN
fbem-10524	111	384	authority	authority	NOUN
fbem-10524	111	385	,	,	PUNCT
fbem-10524	111	386	belongs	belong	VERB
fbem-10524	111	387	to	to	ADP
fbem-10524	111	388	the	the	DET
fbem-10524	111	389	form	form	NOUN
fbem-10524	111	390	of	of	ADP
fbem-10524	111	391	internal	internal	ADJ
fbem-10524	111	392	government	government	NOUN
fbem-10524	111	393	supervision	supervision	NOUN
fbem-10524	111	394	,	,	PUNCT
fbem-10524	111	395	there	there	PRON
fbem-10524	111	396	is	be	VERB
fbem-10524	111	397	no	no	DET
fbem-10524	111	398	independent	independent	ADJ
fbem-10524	111	399	audit	audit	NOUN
fbem-10524	111	400	model	model	NOUN
fbem-10524	111	401	.	.	PUNCT
fbem-10524	112	1	therefore	therefore	ADV
fbem-10524	112	2	,	,	PUNCT
fbem-10524	112	3	combined	combine	VERB
fbem-10524	112	4	with	with	ADP
fbem-10524	112	5	the	the	DET
fbem-10524	112	6	above	above	ADJ
fbem-10524	112	7	analysis	analysis	NOUN
fbem-10524	112	8	of	of	ADP
fbem-10524	112	9	the	the	DET
fbem-10524	112	10	fiscal	fiscal	ADJ
fbem-10524	112	11	law	law	NOUN
fbem-10524	112	12	system	system	NOUN
fbem-10524	112	13	,	,	PUNCT
fbem-10524	112	14	this	this	DET
fbem-10524	112	15	paper	paper	NOUN
fbem-10524	112	16	summarizes	summarize	NOUN
fbem-10524	112	17	and	and	CCONJ
fbem-10524	112	18	outlines	outline	VERB
fbem-10524	112	19	the	the	DET
fbem-10524	112	20	deficiencies	deficiency	NOUN
fbem-10524	112	21	of	of	ADP
fbem-10524	112	22	fiscal	fiscal	ADJ
fbem-10524	112	23	legislation	legislation	NOUN
fbem-10524	112	24	in	in	ADP
fbem-10524	112	25	five	five	NUM
fbem-10524	112	26	main	main	ADJ
fbem-10524	112	27	aspects	aspect	NOUN
fbem-10524	112	28	[	[	X
fbem-10524	112	29	10	10	NUM
fbem-10524	112	30	]	]	PUNCT
fbem-10524	112	31	.	.	PUNCT
fbem-10524	113	1	4.1	4.1	NUM
fbem-10524	113	2	.	.	PUNCT
fbem-10524	113	3	low	low	ADJ
fbem-10524	113	4	level	level	NOUN
fbem-10524	113	5	of	of	ADP
fbem-10524	113	6	financial	financial	ADJ
fbem-10524	113	7	legislation	legislation	NOUN
fbem-10524	113	8	and	and	CCONJ
fbem-10524	113	9	low	low	ADJ
fbem-10524	113	10	quality	quality	NOUN
fbem-10524	113	11	of	of	ADP
fbem-10524	113	12	legislation	legislation	NOUN
fbem-10524	113	13	many	many	ADJ
fbem-10524	113	14	important	important	ADJ
fbem-10524	113	15	fiscal	fiscal	ADJ
fbem-10524	113	16	laws	law	NOUN
fbem-10524	113	17	have	have	AUX
fbem-10524	113	18	not	not	PART
fbem-10524	113	19	been	be	AUX
fbem-10524	113	20	legislated	legislate	VERB
fbem-10524	113	21	but	but	CCONJ
fbem-10524	113	22	only	only	ADV
fbem-10524	113	23	normative	normative	ADJ
fbem-10524	113	24	documents	document	NOUN
fbem-10524	113	25	have	have	AUX
fbem-10524	113	26	been	be	AUX
fbem-10524	113	27	formulated	formulate	VERB
fbem-10524	113	28	by	by	ADP
fbem-10524	113	29	the	the	DET
fbem-10524	113	30	ministry	ministry	PROPN
fbem-10524	113	31	of	of	ADP
fbem-10524	113	32	finance	finance	PROPN
fbem-10524	113	33	,	,	PUNCT
fbem-10524	113	34	and	and	CCONJ
fbem-10524	113	35	a	a	DET
fbem-10524	113	36	considerable	considerable	ADJ
fbem-10524	113	37	part	part	NOUN
fbem-10524	113	38	of	of	ADP
fbem-10524	113	39	them	they	PRON
fbem-10524	113	40	are	be	AUX
fbem-10524	113	41	regulated	regulate	VERB
fbem-10524	113	42	by	by	ADP
fbem-10524	113	43	administrative	administrative	ADJ
fbem-10524	113	44	regulations	regulation	NOUN
fbem-10524	113	45	and	and	CCONJ
fbem-10524	113	46	policy	policy	NOUN
fbem-10524	113	47	documents	document	NOUN
fbem-10524	113	48	issued	issue	VERB
fbem-10524	113	49	by	by	ADP
fbem-10524	113	50	the	the	DET
fbem-10524	113	51	state	state	PROPN
fbem-10524	113	52	council	council	PROPN
fbem-10524	113	53	.	.	PUNCT
fbem-10524	114	1	the	the	DET
fbem-10524	114	2	laws	law	NOUN
fbem-10524	114	3	on	on	ADP
fbem-10524	114	4	fiscal	fiscal	ADJ
fbem-10524	114	5	expenditure	expenditure	NOUN
fbem-10524	114	6	are	be	AUX
fbem-10524	114	7	mostly	mostly	ADV
fbem-10524	114	8	in	in	ADP
fbem-10524	114	9	the	the	DET
fbem-10524	114	10	form	form	NOUN
fbem-10524	114	11	of	of	ADP
fbem-10524	114	12	"	"	PUNCT
fbem-10524	114	13	circulars	circular	NOUN
fbem-10524	114	14	"	"	PUNCT
fbem-10524	114	15	and	and	CCONJ
fbem-10524	114	16	"	"	PUNCT
fbem-10524	114	17	measures	measure	NOUN
fbem-10524	114	18	"	"	PUNCT
fbem-10524	114	19	issued	issue	VERB
fbem-10524	114	20	by	by	ADP
fbem-10524	114	21	the	the	DET
fbem-10524	114	22	state	state	PROPN
fbem-10524	114	23	council	council	PROPN
fbem-10524	114	24	and	and	CCONJ
fbem-10524	114	25	its	its	PRON
fbem-10524	114	26	departments	department	NOUN
fbem-10524	114	27	,	,	PUNCT
fbem-10524	114	28	which	which	PRON
fbem-10524	114	29	show	show	VERB
fbem-10524	114	30	a	a	DET
fbem-10524	114	31	large	large	ADJ
fbem-10524	114	32	degree	degree	NOUN
fbem-10524	114	33	of	of	ADP
fbem-10524	114	34	arbitrariness	arbitrariness	NOUN
fbem-10524	114	35	in	in	ADP
fbem-10524	114	36	fiscal	fiscal	ADJ
fbem-10524	114	37	payments	payment	NOUN
fbem-10524	114	38	.	.	PUNCT
fbem-10524	115	1	what	what	PRON
fbem-10524	115	2	is	be	AUX
fbem-10524	115	3	more	more	ADV
fbem-10524	115	4	serious	serious	ADJ
fbem-10524	115	5	is	be	AUX
fbem-10524	115	6	that	that	SCONJ
fbem-10524	115	7	local	local	ADJ
fbem-10524	115	8	legislation	legislation	NOUN
fbem-10524	115	9	is	be	AUX
fbem-10524	115	10	mostly	mostly	ADV
fbem-10524	115	11	made	make	VERB
fbem-10524	115	12	by	by	ADP
fbem-10524	115	13	local	local	ADJ
fbem-10524	115	14	administrative	administrative	ADJ
fbem-10524	115	15	departments	department	NOUN
fbem-10524	115	16	,	,	PUNCT
fbem-10524	115	17	especially	especially	ADV
fbem-10524	115	18	local	local	ADJ
fbem-10524	115	19	finance	finance	NOUN
fbem-10524	115	20	departments	department	NOUN
fbem-10524	115	21	.	.	PUNCT
fbem-10524	116	1	a	a	DET
fbem-10524	116	2	large	large	ADJ
fbem-10524	116	3	number	number	NOUN
fbem-10524	116	4	of	of	ADP
fbem-10524	116	5	low	low	ADJ
fbem-10524	116	6	-	-	PUNCT
fbem-10524	116	7	level	level	NOUN
fbem-10524	116	8	financial	financial	ADJ
fbem-10524	116	9	legislation	legislation	NOUN
fbem-10524	116	10	has	have	AUX
fbem-10524	116	11	weakened	weaken	VERB
fbem-10524	116	12	the	the	DET
fbem-10524	116	13	authority	authority	NOUN
fbem-10524	116	14	of	of	ADP
fbem-10524	116	15	legislation	legislation	NOUN
fbem-10524	116	16	,	,	PUNCT
fbem-10524	116	17	such	such	DET
fbem-10524	116	18	a	a	DET
fbem-10524	116	19	situation	situation	NOUN
fbem-10524	116	20	is	be	AUX
fbem-10524	116	21	not	not	PART
fbem-10524	116	22	only	only	ADV
fbem-10524	116	23	detrimental	detrimental	ADJ
fbem-10524	116	24	to	to	ADP
fbem-10524	116	25	the	the	DET
fbem-10524	116	26	construction	construction	NOUN
fbem-10524	116	27	of	of	ADP
fbem-10524	116	28	china	china	PROPN
fbem-10524	116	29	's	's	PART
fbem-10524	116	30	legal	legal	ADJ
fbem-10524	116	31	system	system	NOUN
fbem-10524	116	32	but	but	CCONJ
fbem-10524	116	33	also	also	ADV
fbem-10524	116	34	damaged	damage	VERB
fbem-10524	116	35	the	the	DET
fbem-10524	116	36	majesty	majesty	NOUN
fbem-10524	116	37	of	of	ADP
fbem-10524	116	38	the	the	DET
fbem-10524	116	39	national	national	ADJ
fbem-10524	116	40	law	law	NOUN
fbem-10524	116	41	.	.	PUNCT
fbem-10524	117	1	a	a	DET
fbem-10524	117	2	socialist	socialist	ADJ
fbem-10524	117	3	market	market	NOUN
fbem-10524	117	4	economy	economy	NOUN
fbem-10524	117	5	is	be	AUX
fbem-10524	117	6	a	a	DET
fbem-10524	117	7	rule	rule	NOUN
fbem-10524	117	8	of	of	ADP
fbem-10524	117	9	law	law	NOUN
fbem-10524	117	10	economy	economy	NOUN
fbem-10524	117	11	,	,	PUNCT
fbem-10524	117	12	as	as	ADP
fbem-10524	117	13	a	a	DET
fbem-10524	117	14	comprehensive	comprehensive	ADJ
fbem-10524	117	15	economic	economic	ADJ
fbem-10524	117	16	management	management	NOUN
fbem-10524	117	17	department	department	NOUN
fbem-10524	117	18	of	of	ADP
fbem-10524	117	19	the	the	DET
fbem-10524	117	20	state	state	NOUN
fbem-10524	117	21	,	,	PUNCT
fbem-10524	117	22	finance	finance	NOUN
fbem-10524	117	23	must	must	AUX
fbem-10524	117	24	strengthen	strengthen	VERB
fbem-10524	117	25	the	the	DET
fbem-10524	117	26	construction	construction	NOUN
fbem-10524	117	27	of	of	ADP
fbem-10524	117	28	the	the	DET
fbem-10524	117	29	financial	financial	ADJ
fbem-10524	117	30	legal	legal	ADJ
fbem-10524	117	31	system	system	NOUN
fbem-10524	117	32	,	,	PUNCT
fbem-10524	117	33	the	the	DET
fbem-10524	117	34	formation	formation	NOUN
fbem-10524	117	35	of	of	ADP
fbem-10524	117	36	a	a	DET
fbem-10524	117	37	relatively	relatively	ADV
fbem-10524	117	38	sound	sound	ADJ
fbem-10524	117	39	and	and	CCONJ
fbem-10524	117	40	complete	complete	ADJ
fbem-10524	117	41	financial	financial	ADJ
fbem-10524	117	42	legal	legal	ADJ
fbem-10524	117	43	system	system	NOUN
fbem-10524	117	44	based	base	VERB
fbem-10524	117	45	on	on	ADP
fbem-10524	117	46	the	the	DET
fbem-10524	117	47	basic	basic	ADJ
fbem-10524	117	48	law	law	NOUN
fbem-10524	117	49	of	of	ADP
fbem-10524	117	50	finance	finance	NOUN
fbem-10524	117	51	,	,	PUNCT
fbem-10524	117	52	supplemented	supplement	VERB
fbem-10524	117	53	by	by	ADP
fbem-10524	117	54	other	other	ADJ
fbem-10524	117	55	financial	financial	ADJ
fbem-10524	117	56	laws	law	NOUN
fbem-10524	117	57	and	and	CCONJ
fbem-10524	117	58	regulations	regulation	NOUN
fbem-10524	117	59	,	,	PUNCT
fbem-10524	117	60	to	to	PART
fbem-10524	117	61	establish	establish	VERB
fbem-10524	117	62	the	the	DET
fbem-10524	117	63	framework	framework	NOUN
fbem-10524	117	64	of	of	ADP
fbem-10524	117	65	the	the	DET
fbem-10524	117	66	financial	financial	ADJ
fbem-10524	117	67	legal	legal	ADJ
fbem-10524	117	68	system	system	NOUN
fbem-10524	117	69	in	in	ADP
fbem-10524	117	70	line	line	NOUN
fbem-10524	117	71	with	with	ADP
fbem-10524	117	72	the	the	DET
fbem-10524	117	73	requirements	requirement	NOUN
fbem-10524	117	74	of	of	ADP
fbem-10524	117	75	the	the	DET
fbem-10524	117	76	development	development	NOUN
fbem-10524	117	77	of	of	ADP
fbem-10524	117	78	the	the	DET
fbem-10524	117	79	socialist	socialist	ADJ
fbem-10524	117	80	market	market	NOUN
fbem-10524	117	81	economy	economy	NOUN
fbem-10524	117	82	[	[	X
fbem-10524	117	83	11	11	NUM
fbem-10524	117	84	]	]	PUNCT
fbem-10524	117	85	.	.	PUNCT
fbem-10524	118	1	a	a	DET
fbem-10524	118	2	large	large	ADJ
fbem-10524	118	3	number	number	NOUN
fbem-10524	118	4	of	of	ADP
fbem-10524	118	5	low	low	ADJ
fbem-10524	118	6	-	-	PUNCT
fbem-10524	118	7	level	level	NOUN
fbem-10524	118	8	fiscal	fiscal	ADJ
fbem-10524	118	9	legislation	legislation	NOUN
fbem-10524	118	10	has	have	AUX
fbem-10524	118	11	weakened	weaken	VERB
fbem-10524	118	12	the	the	DET
fbem-10524	118	13	authority	authority	NOUN
fbem-10524	118	14	of	of	ADP
fbem-10524	118	15	legislation	legislation	NOUN
fbem-10524	118	16	,	,	PUNCT
fbem-10524	118	17	such	such	DET
fbem-10524	118	18	a	a	DET
fbem-10524	118	19	situation	situation	NOUN
fbem-10524	118	20	is	be	AUX
fbem-10524	118	21	not	not	PART
fbem-10524	118	22	only	only	ADV
fbem-10524	118	23	detrimental	detrimental	ADJ
fbem-10524	118	24	to	to	ADP
fbem-10524	118	25	the	the	DET
fbem-10524	118	26	construction	construction	NOUN
fbem-10524	118	27	of	of	ADP
fbem-10524	118	28	china	china	PROPN
fbem-10524	118	29	's	's	PART
fbem-10524	118	30	legal	legal	ADJ
fbem-10524	118	31	system	system	NOUN
fbem-10524	118	32	but	but	CCONJ
fbem-10524	118	33	also	also	ADV
fbem-10524	118	34	damaged	damage	VERB
fbem-10524	118	35	the	the	DET
fbem-10524	118	36	majesty	majesty	NOUN
fbem-10524	118	37	of	of	ADP
fbem-10524	118	38	national	national	ADJ
fbem-10524	118	39	laws	law	NOUN
fbem-10524	118	40	.	.	PUNCT
fbem-10524	119	1	4.2	4.2	NUM
fbem-10524	119	2	.	.	PUNCT
fbem-10524	120	1	late	late	ADJ
fbem-10524	120	2	fiscal	fiscal	ADJ
fbem-10524	120	3	legislation	legislation	NOUN
fbem-10524	120	4	fiscal	fiscal	ADJ
fbem-10524	120	5	legislation	legislation	NOUN
fbem-10524	120	6	must	must	AUX
fbem-10524	120	7	be	be	AUX
fbem-10524	120	8	carried	carry	VERB
fbem-10524	120	9	out	out	ADP
fbem-10524	120	10	on	on	ADP
fbem-10524	120	11	time	time	NOUN
fbem-10524	120	12	according	accord	VERB
fbem-10524	120	13	to	to	ADP
fbem-10524	120	14	the	the	DET
fbem-10524	120	15	party	party	NOUN
fbem-10524	120	16	's	's	PART
fbem-10524	120	17	legislative	legislative	ADJ
fbem-10524	120	18	policies	policy	NOUN
fbem-10524	120	19	and	and	CCONJ
fbem-10524	120	20	the	the	DET
fbem-10524	120	21	development	development	NOUN
fbem-10524	120	22	of	of	ADP
fbem-10524	120	23	objective	objective	ADJ
fbem-10524	120	24	economic	economic	ADJ
fbem-10524	120	25	conditions	condition	NOUN
fbem-10524	120	26	so	so	SCONJ
fbem-10524	120	27	that	that	SCONJ
fbem-10524	120	28	fiscal	fiscal	ADJ
fbem-10524	120	29	regulations	regulation	NOUN
fbem-10524	120	30	can	can	AUX
fbem-10524	120	31	generally	generally	ADV
fbem-10524	120	32	adapt	adapt	VERB
fbem-10524	120	33	to	to	ADP
fbem-10524	120	34	political	political	ADJ
fbem-10524	120	35	and	and	CCONJ
fbem-10524	120	36	economic	economic	ADJ
fbem-10524	120	37	conditions	condition	NOUN
fbem-10524	120	38	and	and	CCONJ
fbem-10524	120	39	play	play	VERB
fbem-10524	120	40	their	their	PRON
fbem-10524	120	41	proper	proper	ADJ
fbem-10524	120	42	role	role	NOUN
fbem-10524	120	43	.	.	PUNCT
fbem-10524	121	1	the	the	DET
fbem-10524	121	2	rapid	rapid	ADJ
fbem-10524	121	3	development	development	NOUN
fbem-10524	121	4	of	of	ADP
fbem-10524	121	5	the	the	DET
fbem-10524	121	6	economy	economy	NOUN
fbem-10524	121	7	and	and	CCONJ
fbem-10524	121	8	society	society	NOUN
fbem-10524	121	9	generates	generate	VERB
fbem-10524	121	10	new	new	ADJ
fbem-10524	121	11	property	property	NOUN
fbem-10524	121	12	relations	relation	NOUN
fbem-10524	121	13	,	,	PUNCT
fbem-10524	121	14	but	but	CCONJ
fbem-10524	121	15	china	china	PROPN
fbem-10524	121	16	's	's	PART
fbem-10524	121	17	financial	financial	ADJ
fbem-10524	121	18	legislation	legislation	NOUN
fbem-10524	121	19	lacks	lack	VERB
fbem-10524	121	20	overall	overall	ADJ
fbem-10524	121	21	planning	planning	NOUN
fbem-10524	121	22	,	,	PUNCT
fbem-10524	121	23	and	and	CCONJ
fbem-10524	121	24	there	there	PRON
fbem-10524	121	25	is	be	VERB
fbem-10524	121	26	no	no	DET
fbem-10524	121	27	complete	complete	ADJ
fbem-10524	121	28	financial	financial	ADJ
fbem-10524	121	29	regulation	regulation	NOUN
fbem-10524	121	30	to	to	PART
fbem-10524	121	31	adjust	adjust	VERB
fbem-10524	121	32	these	these	DET
fbem-10524	121	33	new	new	ADJ
fbem-10524	121	34	property	property	NOUN
fbem-10524	121	35	relations	relation	NOUN
fbem-10524	121	36	promptly	promptly	ADV
fbem-10524	121	37	,	,	PUNCT
fbem-10524	121	38	which	which	PRON
fbem-10524	121	39	has	have	AUX
fbem-10524	121	40	caused	cause	VERB
fbem-10524	121	41	legal	legal	ADJ
fbem-10524	121	42	shortcomings	shortcoming	NOUN
fbem-10524	121	43	in	in	ADP
fbem-10524	121	44	economic	economic	ADJ
fbem-10524	121	45	reform	reform	NOUN
fbem-10524	121	46	and	and	CCONJ
fbem-10524	121	47	made	make	VERB
fbem-10524	121	48	the	the	DET
fbem-10524	121	49	legal	legal	ADJ
fbem-10524	121	50	system	system	NOUN
fbem-10524	121	51	an	an	DET
fbem-10524	121	52	important	important	ADJ
fbem-10524	121	53	factor	factor	NOUN
fbem-10524	121	54	limiting	limit	VERB
fbem-10524	121	55	economic	economic	ADJ
fbem-10524	121	56	development	development	NOUN
fbem-10524	121	57	.	.	PUNCT
fbem-10524	122	1	at	at	ADP
fbem-10524	122	2	the	the	DET
fbem-10524	122	3	same	same	ADJ
fbem-10524	122	4	time	time	NOUN
fbem-10524	122	5	,	,	PUNCT
fbem-10524	122	6	some	some	PRON
fbem-10524	122	7	of	of	ADP
fbem-10524	122	8	the	the	DET
fbem-10524	122	9	regulations	regulation	NOUN
fbem-10524	122	10	are	be	AUX
fbem-10524	122	11	old	old	ADJ
fbem-10524	122	12	and	and	CCONJ
fbem-10524	122	13	outdated	outdated	ADJ
fbem-10524	122	14	,	,	PUNCT
fbem-10524	122	15	and	and	CCONJ
fbem-10524	122	16	the	the	DET
fbem-10524	122	17	phenomenon	phenomenon	NOUN
fbem-10524	122	18	of	of	ADP
fbem-10524	122	19	"	"	PUNCT
fbem-10524	122	20	fragmentation	fragmentation	NOUN
fbem-10524	122	21	"	"	PUNCT
fbem-10524	122	22	of	of	ADP
fbem-10524	122	23	regulations	regulation	NOUN
fbem-10524	122	24	is	be	AUX
fbem-10524	122	25	more	more	ADV
fbem-10524	122	26	serious	serious	ADJ
fbem-10524	122	27	.	.	PUNCT
fbem-10524	123	1	legislation	legislation	NOUN
fbem-10524	123	2	.	.	PUNCT
fbem-10524	124	1	65	65	NUM
fbem-10524	124	2	this	this	PRON
fbem-10524	124	3	not	not	PART
fbem-10524	124	4	only	only	ADV
fbem-10524	124	5	can	can	AUX
fbem-10524	124	6	not	not	PART
fbem-10524	124	7	adapt	adapt	VERB
fbem-10524	124	8	to	to	ADP
fbem-10524	124	9	the	the	DET
fbem-10524	124	10	requirements	requirement	NOUN
fbem-10524	124	11	of	of	ADP
fbem-10524	124	12	the	the	DET
fbem-10524	124	13	political	political	ADJ
fbem-10524	124	14	and	and	CCONJ
fbem-10524	124	15	economic	economic	ADJ
fbem-10524	124	16	situation	situation	NOUN
fbem-10524	124	17	and	and	CCONJ
fbem-10524	124	18	the	the	DET
fbem-10524	124	19	level	level	NOUN
fbem-10524	124	20	of	of	ADP
fbem-10524	124	21	legal	legal	ADJ
fbem-10524	124	22	legislation	legislation	NOUN
fbem-10524	124	23	,	,	PUNCT
fbem-10524	124	24	but	but	CCONJ
fbem-10524	124	25	it	it	PRON
fbem-10524	124	26	is	be	AUX
fbem-10524	124	27	also	also	ADV
fbem-10524	124	28	very	very	ADV
fbem-10524	124	29	loose	loose	ADJ
fbem-10524	124	30	.	.	PUNCT
fbem-10524	125	1	4.3	4.3	NUM
fbem-10524	125	2	.	.	PUNCT
fbem-10524	126	1	the	the	DET
fbem-10524	126	2	subjects	subject	NOUN
fbem-10524	126	3	of	of	ADP
fbem-10524	126	4	the	the	DET
fbem-10524	126	5	financial	financial	ADJ
fbem-10524	126	6	legislation	legislation	NOUN
fbem-10524	126	7	system	system	NOUN
fbem-10524	126	8	are	be	AUX
fbem-10524	126	9	unreasonable	unreasonable	ADJ
fbem-10524	126	10	and	and	CCONJ
fbem-10524	126	11	the	the	DET
fbem-10524	126	12	legislative	legislative	ADJ
fbem-10524	126	13	authority	authority	NOUN
fbem-10524	126	14	is	be	AUX
fbem-10524	126	15	unclear	unclear	ADJ
fbem-10524	126	16	the	the	DET
fbem-10524	126	17	basic	basic	ADJ
fbem-10524	126	18	law	law	NOUN
fbem-10524	126	19	of	of	ADP
fbem-10524	126	20	finance	finance	NOUN
fbem-10524	126	21	itself	itself	PRON
fbem-10524	126	22	has	have	VERB
fbem-10524	126	23	the	the	DET
fbem-10524	126	24	character	character	NOUN
fbem-10524	126	25	of	of	ADP
fbem-10524	126	26	a	a	DET
fbem-10524	126	27	constitutional	constitutional	ADJ
fbem-10524	126	28	document	document	NOUN
fbem-10524	126	29	.	.	PUNCT
fbem-10524	127	1	both	both	PRON
fbem-10524	127	2	from	from	ADP
fbem-10524	127	3	the	the	DET
fbem-10524	127	4	viewpoint	viewpoint	NOUN
fbem-10524	127	5	of	of	ADP
fbem-10524	127	6	the	the	DET
fbem-10524	127	7	importance	importance	NOUN
fbem-10524	127	8	of	of	ADP
fbem-10524	127	9	the	the	DET
fbem-10524	127	10	fiscal	fiscal	ADJ
fbem-10524	127	11	and	and	CCONJ
fbem-10524	127	12	taxation	taxation	NOUN
fbem-10524	127	13	system	system	NOUN
fbem-10524	127	14	and	and	CCONJ
fbem-10524	127	15	the	the	DET
fbem-10524	127	16	experience	experience	NOUN
fbem-10524	127	17	of	of	ADP
fbem-10524	127	18	other	other	ADJ
fbem-10524	127	19	countries	country	NOUN
fbem-10524	127	20	,	,	PUNCT
fbem-10524	127	21	the	the	DET
fbem-10524	127	22	legislation	legislation	NOUN
fbem-10524	127	23	of	of	ADP
fbem-10524	127	24	the	the	DET
fbem-10524	127	25	fiscal	fiscal	ADJ
fbem-10524	127	26	system	system	NOUN
fbem-10524	127	27	is	be	AUX
fbem-10524	127	28	the	the	DET
fbem-10524	127	29	scope	scope	NOUN
fbem-10524	127	30	of	of	ADP
fbem-10524	127	31	the	the	DET
fbem-10524	127	32	basic	basic	ADJ
fbem-10524	127	33	law	law	NOUN
fbem-10524	127	34	of	of	ADP
fbem-10524	127	35	finance	finance	NOUN
fbem-10524	127	36	,	,	PUNCT
fbem-10524	127	37	which	which	PRON
fbem-10524	127	38	should	should	AUX
fbem-10524	127	39	be	be	AUX
fbem-10524	127	40	strictly	strictly	ADV
fbem-10524	127	41	legislated	legislate	VERB
fbem-10524	127	42	,	,	PUNCT
fbem-10524	127	43	and	and	CCONJ
fbem-10524	127	44	the	the	DET
fbem-10524	127	45	main	main	ADJ
fbem-10524	127	46	body	body	NOUN
fbem-10524	127	47	of	of	ADP
fbem-10524	127	48	legislation	legislation	NOUN
fbem-10524	127	49	should	should	AUX
fbem-10524	127	50	be	be	AUX
fbem-10524	127	51	the	the	DET
fbem-10524	127	52	national	national	ADJ
fbem-10524	127	53	people	people	NOUN
fbem-10524	127	54	's	's	PART
fbem-10524	127	55	congress	congress	PROPN
fbem-10524	127	56	and	and	CCONJ
fbem-10524	127	57	its	its	PRON
fbem-10524	127	58	standing	standing	PROPN
fbem-10524	127	59	committee	committee	NOUN
fbem-10524	127	60	instead	instead	ADV
fbem-10524	127	61	of	of	ADP
fbem-10524	127	62	the	the	DET
fbem-10524	127	63	state	state	NOUN
fbem-10524	127	64	council	council	PROPN
fbem-10524	127	65	accordingly	accordingly	ADV
fbem-10524	127	66	,	,	PUNCT
fbem-10524	127	67	and	and	CCONJ
fbem-10524	127	68	the	the	DET
fbem-10524	127	69	fact	fact	NOUN
fbem-10524	127	70	that	that	SCONJ
fbem-10524	127	71	the	the	DET
fbem-10524	127	72	main	main	ADJ
fbem-10524	127	73	state	state	NOUN
fbem-10524	127	74	organ	organ	NOUN
fbem-10524	127	75	of	of	ADP
fbem-10524	127	76	fiscal	fiscal	ADJ
fbem-10524	127	77	expenditure	expenditure	NOUN
fbem-10524	127	78	in	in	ADP
fbem-10524	127	79	china	china	PROPN
fbem-10524	127	80	is	be	AUX
fbem-10524	127	81	the	the	DET
fbem-10524	127	82	administrative	administrative	ADJ
fbem-10524	127	83	organ	organ	NOUN
fbem-10524	127	84	headed	head	VERB
fbem-10524	127	85	by	by	ADP
fbem-10524	127	86	the	the	DET
fbem-10524	127	87	state	state	PROPN
fbem-10524	127	88	council	council	PROPN
fbem-10524	127	89	.	.	PUNCT
fbem-10524	128	1	the	the	DET
fbem-10524	128	2	criteria	criterion	NOUN
fbem-10524	128	3	,	,	PUNCT
fbem-10524	128	4	procedures	procedure	NOUN
fbem-10524	128	5	,	,	PUNCT
fbem-10524	128	6	and	and	CCONJ
fbem-10524	128	7	values	value	NOUN
fbem-10524	128	8	of	of	ADP
fbem-10524	128	9	financial	financial	ADJ
fbem-10524	128	10	benefit	benefit	NOUN
fbem-10524	128	11	distribution	distribution	NOUN
fbem-10524	128	12	are	be	AUX
fbem-10524	128	13	difficult	difficult	ADJ
fbem-10524	128	14	to	to	PART
fbem-10524	128	15	be	be	AUX
fbem-10524	128	16	stabilized	stabilize	VERB
fbem-10524	128	17	in	in	ADP
fbem-10524	128	18	the	the	DET
fbem-10524	128	19	highly	highly	ADV
fbem-10524	128	20	fluid	fluid	ADJ
fbem-10524	128	21	administrative	administrative	ADJ
fbem-10524	128	22	normative	normative	ADJ
fbem-10524	128	23	documents	document	NOUN
fbem-10524	128	24	,	,	PUNCT
fbem-10524	128	25	and	and	CCONJ
fbem-10524	128	26	the	the	DET
fbem-10524	128	27	enactment	enactment	NOUN
fbem-10524	128	28	of	of	ADP
fbem-10524	128	29	basic	basic	ADJ
fbem-10524	128	30	laws	law	NOUN
fbem-10524	128	31	on	on	ADP
fbem-10524	128	32	finance	finance	NOUN
fbem-10524	128	33	and	and	CCONJ
fbem-10524	128	34	taxation	taxation	NOUN
fbem-10524	128	35	by	by	ADP
fbem-10524	128	36	the	the	DET
fbem-10524	128	37	state	state	NOUN
fbem-10524	128	38	organ	organ	NOUN
fbem-10524	128	39	of	of	ADP
fbem-10524	128	40	financial	financial	ADJ
fbem-10524	128	41	expenditure	expenditure	NOUN
fbem-10524	128	42	is	be	AUX
fbem-10524	128	43	not	not	PART
fbem-10524	128	44	conducive	conducive	ADJ
fbem-10524	128	45	to	to	ADP
fbem-10524	128	46	the	the	DET
fbem-10524	128	47	government	government	NOUN
fbem-10524	128	48	's	's	PART
fbem-10524	128	49	delineation	delineation	NOUN
fbem-10524	128	50	of	of	ADP
fbem-10524	128	51	its	its	PRON
fbem-10524	128	52	financial	financial	ADJ
fbem-10524	128	53	authority	authority	NOUN
fbem-10524	128	54	,	,	PUNCT
fbem-10524	128	55	which	which	PRON
fbem-10524	128	56	also	also	ADV
fbem-10524	128	57	causes	cause	VERB
fbem-10524	128	58	the	the	DET
fbem-10524	128	59	unclear	unclear	ADJ
fbem-10524	128	60	division	division	NOUN
fbem-10524	128	61	of	of	ADP
fbem-10524	128	62	financial	financial	ADJ
fbem-10524	128	63	and	and	CCONJ
fbem-10524	128	64	administrative	administrative	ADJ
fbem-10524	128	65	powers	power	NOUN
fbem-10524	128	66	between	between	ADP
fbem-10524	128	67	the	the	DET
fbem-10524	128	68	central	central	ADJ
fbem-10524	128	69	and	and	CCONJ
fbem-10524	128	70	local	local	ADJ
fbem-10524	128	71	governments	government	NOUN
fbem-10524	128	72	,	,	PUNCT
fbem-10524	128	73	making	make	VERB
fbem-10524	128	74	the	the	DET
fbem-10524	128	75	current	current	ADJ
fbem-10524	128	76	situation	situation	NOUN
fbem-10524	128	77	of	of	ADP
fbem-10524	128	78	mismatch	mismatch	NOUN
fbem-10524	128	79	between	between	ADP
fbem-10524	128	80	local	local	ADJ
fbem-10524	128	81	affairs	affair	NOUN
fbem-10524	128	82	and	and	CCONJ
fbem-10524	128	83	financial	financial	ADJ
fbem-10524	128	84	powers	power	NOUN
fbem-10524	128	85	even	even	ADV
fbem-10524	128	86	more	more	ADV
fbem-10524	128	87	serious	serious	ADJ
fbem-10524	128	88	.	.	PUNCT
fbem-10524	129	1	4.4	4.4	NUM
fbem-10524	129	2	.	.	PUNCT
fbem-10524	130	1	fiscal	fiscal	ADJ
fbem-10524	130	2	legislation	legislation	NOUN
fbem-10524	130	3	does	do	AUX
fbem-10524	130	4	not	not	PART
fbem-10524	130	5	yet	yet	ADV
fbem-10524	130	6	cover	cover	VERB
fbem-10524	130	7	all	all	DET
fbem-10524	130	8	financial	financial	ADJ
fbem-10524	130	9	resources	resource	NOUN
fbem-10524	130	10	our	our	PRON
fbem-10524	130	11	current	current	ADJ
fbem-10524	130	12	funds	fund	NOUN
fbem-10524	130	13	resulting	result	VERB
fbem-10524	130	14	from	from	ADP
fbem-10524	130	15	revenues	revenue	NOUN
fbem-10524	130	16	and	and	CCONJ
fbem-10524	130	17	expenditures	expenditure	NOUN
fbem-10524	130	18	stored	store	VERB
fbem-10524	130	19	in	in	ADP
fbem-10524	130	20	special	special	ADJ
fbem-10524	130	21	fiscal	fiscal	ADJ
fbem-10524	130	22	accounts	account	NOUN
fbem-10524	130	23	,	,	PUNCT
fbem-10524	130	24	various	various	ADJ
fbem-10524	130	25	government	government	NOUN
fbem-10524	130	26	-	-	PUNCT
fbem-10524	130	27	managed	manage	VERB
fbem-10524	130	28	funds	fund	NOUN
fbem-10524	130	29	not	not	PART
fbem-10524	130	30	included	include	VERB
fbem-10524	130	31	in	in	ADP
fbem-10524	130	32	the	the	DET
fbem-10524	130	33	governmental	governmental	ADJ
fbem-10524	130	34	fund	fund	NOUN
fbem-10524	130	35	budget	budget	NOUN
fbem-10524	130	36	,	,	PUNCT
fbem-10524	130	37	and	and	CCONJ
fbem-10524	130	38	funds	fund	NOUN
fbem-10524	130	39	not	not	PART
fbem-10524	130	40	centralized	centralize	VERB
fbem-10524	130	41	for	for	ADP
fbem-10524	130	42	operating	operate	VERB
fbem-10524	130	43	purposes	purpose	NOUN
fbem-10524	130	44	are	be	AUX
fbem-10524	130	45	not	not	PART
fbem-10524	130	46	included	include	VERB
fbem-10524	130	47	in	in	ADP
fbem-10524	130	48	the	the	DET
fbem-10524	130	49	statutory	statutory	ADJ
fbem-10524	130	50	fiscal	fiscal	ADJ
fbem-10524	130	51	reporting	reporting	NOUN
fbem-10524	130	52	system	system	NOUN
fbem-10524	130	53	and	and	CCONJ
fbem-10524	130	54	are	be	AUX
fbem-10524	130	55	quite	quite	ADV
fbem-10524	130	56	large	large	ADJ
fbem-10524	130	57	.	.	PUNCT
fbem-10524	131	1	fiscal	fiscal	ADJ
fbem-10524	131	2	legislation	legislation	NOUN
fbem-10524	131	3	deals	deal	NOUN
fbem-10524	131	4	only	only	ADV
fbem-10524	131	5	with	with	ADP
fbem-10524	131	6	revenues	revenue	NOUN
fbem-10524	131	7	and	and	CCONJ
fbem-10524	131	8	expenditures	expenditure	NOUN
fbem-10524	131	9	but	but	CCONJ
fbem-10524	131	10	not	not	PART
fbem-10524	131	11	with	with	ADP
fbem-10524	131	12	the	the	DET
fbem-10524	131	13	disposal	disposal	NOUN
fbem-10524	131	14	of	of	ADP
fbem-10524	131	15	assets	asset	NOUN
fbem-10524	131	16	.	.	PUNCT
fbem-10524	132	1	the	the	DET
fbem-10524	132	2	pattern	pattern	NOUN
fbem-10524	132	3	of	of	ADP
fbem-10524	132	4	fiscal	fiscal	ADJ
fbem-10524	132	5	funds	fund	NOUN
fbem-10524	132	6	can	can	AUX
fbem-10524	132	7	be	be	AUX
fbem-10524	132	8	examined	examine	VERB
fbem-10524	132	9	in	in	ADP
fbem-10524	132	10	two	two	NUM
fbem-10524	132	11	ways	way	NOUN
fbem-10524	132	12	.	.	PUNCT
fbem-10524	133	1	one	one	NUM
fbem-10524	133	2	is	be	AUX
fbem-10524	133	3	the	the	DET
fbem-10524	133	4	flow	flow	NOUN
fbem-10524	133	5	from	from	ADP
fbem-10524	133	6	,	,	PUNCT
fbem-10524	133	7	i.e.	i.e.	X
fbem-10524	133	8	,	,	PUNCT
fbem-10524	133	9	fiscal	fiscal	ADJ
fbem-10524	133	10	revenues	revenue	NOUN
fbem-10524	133	11	and	and	CCONJ
fbem-10524	133	12	expenditures	expenditure	NOUN
fbem-10524	133	13	[	[	X
fbem-10524	133	14	12	12	NUM
fbem-10524	133	15	]	]	PUNCT
fbem-10524	133	16	.	.	PUNCT
fbem-10524	134	1	the	the	DET
fbem-10524	134	2	second	second	ADJ
fbem-10524	134	3	is	be	AUX
fbem-10524	134	4	the	the	DET
fbem-10524	134	5	deposit	deposit	NOUN
fbem-10524	134	6	of	of	ADP
fbem-10524	134	7	the	the	DET
fbem-10524	134	8	former	former	ADJ
fbem-10524	134	9	,	,	PUNCT
fbem-10524	134	10	i.e.	i.e.	X
fbem-10524	134	11	,	,	PUNCT
fbem-10524	134	12	the	the	DET
fbem-10524	134	13	assets	asset	NOUN
fbem-10524	134	14	and	and	CCONJ
fbem-10524	134	15	liabilities	liability	NOUN
fbem-10524	134	16	of	of	ADP
fbem-10524	134	17	the	the	DET
fbem-10524	134	18	treasury	treasury	NOUN
fbem-10524	134	19	.	.	PUNCT
fbem-10524	135	1	our	our	PRON
fbem-10524	135	2	current	current	ADJ
fbem-10524	135	3	fiscal	fiscal	ADJ
fbem-10524	135	4	legislation	legislation	NOUN
fbem-10524	135	5	is	be	AUX
fbem-10524	135	6	only	only	ADV
fbem-10524	135	7	limited	limit	VERB
fbem-10524	135	8	to	to	ADP
fbem-10524	135	9	the	the	DET
fbem-10524	135	10	flow	flow	NOUN
fbem-10524	135	11	position	position	NOUN
fbem-10524	135	12	aspect	aspect	NOUN
fbem-10524	135	13	of	of	ADP
fbem-10524	135	14	fiscal	fiscal	ADJ
fbem-10524	135	15	funds	fund	NOUN
fbem-10524	135	16	.	.	PUNCT
fbem-10524	136	1	for	for	ADP
fbem-10524	136	2	the	the	DET
fbem-10524	136	3	right	right	NOUN
fbem-10524	136	4	to	to	PART
fbem-10524	136	5	dispose	dispose	VERB
fbem-10524	136	6	of	of	ADP
fbem-10524	136	7	assets	asset	NOUN
fbem-10524	136	8	in	in	ADP
fbem-10524	136	9	terms	term	NOUN
fbem-10524	136	10	of	of	ADP
fbem-10524	136	11	the	the	DET
fbem-10524	136	12	stock	stock	NOUN
fbem-10524	136	13	of	of	ADP
fbem-10524	136	14	fiscal	fiscal	ADJ
fbem-10524	136	15	funds	fund	NOUN
fbem-10524	136	16	,	,	PUNCT
fbem-10524	136	17	china	china	PROPN
fbem-10524	136	18	's	's	PART
fbem-10524	136	19	fiscal	fiscal	ADJ
fbem-10524	136	20	laws	law	NOUN
fbem-10524	136	21	have	have	AUX
fbem-10524	136	22	never	never	ADV
fbem-10524	136	23	been	be	AUX
fbem-10524	136	24	involved	involve	VERB
fbem-10524	136	25	,	,	PUNCT
fbem-10524	136	26	and	and	CCONJ
fbem-10524	136	27	the	the	DET
fbem-10524	136	28	status	status	NOUN
fbem-10524	136	29	quo	quo	NOUN
fbem-10524	136	30	is	be	AUX
fbem-10524	136	31	that	that	SCONJ
fbem-10524	136	32	the	the	DET
fbem-10524	136	33	disposal	disposal	NOUN
fbem-10524	136	34	of	of	ADP
fbem-10524	136	35	assets	asset	NOUN
fbem-10524	136	36	is	be	AUX
fbem-10524	136	37	entirely	entirely	ADV
fbem-10524	136	38	decided	decide	VERB
fbem-10524	136	39	by	by	ADP
fbem-10524	136	40	administrative	administrative	ADJ
fbem-10524	136	41	departments	department	NOUN
fbem-10524	136	42	or	or	CCONJ
fbem-10524	136	43	relevant	relevant	ADJ
fbem-10524	136	44	management	management	NOUN
fbem-10524	136	45	agencies	agency	NOUN
fbem-10524	136	46	.	.	PUNCT
fbem-10524	137	1	since	since	SCONJ
fbem-10524	137	2	the	the	DET
fbem-10524	137	3	disposal	disposal	NOUN
fbem-10524	137	4	of	of	ADP
fbem-10524	137	5	assets	asset	NOUN
fbem-10524	137	6	,	,	PUNCT
fbem-10524	137	7	including	include	VERB
fbem-10524	137	8	the	the	DET
fbem-10524	137	9	change	change	NOUN
fbem-10524	137	10	of	of	ADP
fbem-10524	137	11	use	use	NOUN
fbem-10524	137	12	,	,	PUNCT
fbem-10524	137	13	replacement	replacement	NOUN
fbem-10524	137	14	,	,	PUNCT
fbem-10524	137	15	transfer	transfer	NOUN
fbem-10524	137	16	,	,	PUNCT
fbem-10524	137	17	and	and	CCONJ
fbem-10524	137	18	reorganization	reorganization	NOUN
fbem-10524	137	19	,	,	PUNCT
fbem-10524	137	20	can	can	AUX
fbem-10524	137	21	have	have	VERB
fbem-10524	137	22	a	a	DET
fbem-10524	137	23	great	great	ADJ
fbem-10524	137	24	impact	impact	NOUN
fbem-10524	137	25	on	on	ADP
fbem-10524	137	26	the	the	DET
fbem-10524	137	27	nature	nature	NOUN
fbem-10524	137	28	and	and	CCONJ
fbem-10524	137	29	value	value	NOUN
fbem-10524	137	30	of	of	ADP
fbem-10524	137	31	assets	asset	NOUN
fbem-10524	137	32	,	,	PUNCT
fbem-10524	137	33	it	it	PRON
fbem-10524	137	34	must	must	AUX
fbem-10524	137	35	be	be	AUX
fbem-10524	137	36	an	an	DET
fbem-10524	137	37	important	important	ADJ
fbem-10524	137	38	part	part	NOUN
fbem-10524	137	39	of	of	ADP
fbem-10524	137	40	sound	sound	ADJ
fbem-10524	137	41	fiscal	fiscal	ADJ
fbem-10524	137	42	management	management	NOUN
fbem-10524	137	43	,	,	PUNCT
fbem-10524	137	44	and	and	CCONJ
fbem-10524	137	45	the	the	DET
fbem-10524	137	46	division	division	NOUN
fbem-10524	137	47	of	of	ADP
fbem-10524	137	48	authority	authority	NOUN
fbem-10524	137	49	needs	need	VERB
fbem-10524	137	50	to	to	PART
fbem-10524	137	51	be	be	AUX
fbem-10524	137	52	clearly	clearly	ADV
fbem-10524	137	53	defined	define	VERB
fbem-10524	137	54	in	in	ADP
fbem-10524	137	55	the	the	DET
fbem-10524	137	56	law	law	NOUN
fbem-10524	137	57	.	.	PUNCT
fbem-10524	138	1	4.5	4.5	NUM
fbem-10524	138	2	.	.	PUNCT
fbem-10524	139	1	there	there	PRON
fbem-10524	139	2	are	be	VERB
fbem-10524	139	3	still	still	ADV
fbem-10524	139	4	gaps	gap	NOUN
fbem-10524	139	5	in	in	ADP
fbem-10524	139	6	our	our	PRON
fbem-10524	139	7	existing	exist	VERB
fbem-10524	139	8	fiscal	fiscal	ADJ
fbem-10524	139	9	revenue	revenue	NOUN
fbem-10524	139	10	and	and	CCONJ
fbem-10524	139	11	expenditure	expenditure	NOUN
fbem-10524	139	12	legislation	legislation	NOUN
fbem-10524	139	13	in	in	ADP
fbem-10524	139	14	terms	term	NOUN
fbem-10524	139	15	of	of	ADP
fbem-10524	139	16	revenue	revenue	NOUN
fbem-10524	139	17	,	,	PUNCT
fbem-10524	139	18	other	other	ADJ
fbem-10524	139	19	forms	form	NOUN
fbem-10524	139	20	of	of	ADP
fbem-10524	139	21	revenue	revenue	NOUN
fbem-10524	139	22	besides	besides	SCONJ
fbem-10524	139	23	taxes	taxis	NOUN
fbem-10524	139	24	,	,	PUNCT
fbem-10524	139	25	such	such	ADJ
fbem-10524	139	26	as	as	ADP
fbem-10524	139	27	administrative	administrative	ADJ
fbem-10524	139	28	fees	fee	NOUN
fbem-10524	139	29	,	,	PUNCT
fbem-10524	139	30	fund	fund	NOUN
fbem-10524	139	31	fees	fee	NOUN
fbem-10524	139	32	,	,	PUNCT
fbem-10524	139	33	special	special	ADJ
fbem-10524	139	34	fees	fee	NOUN
fbem-10524	139	35	,	,	PUNCT
fbem-10524	139	36	social	social	ADJ
fbem-10524	139	37	insurance	insurance	NOUN
fbem-10524	139	38	contributions	contribution	NOUN
fbem-10524	139	39	,	,	PUNCT
fbem-10524	139	40	and	and	CCONJ
fbem-10524	139	41	government	government	NOUN
fbem-10524	139	42	pricing	pricing	NOUN
fbem-10524	139	43	for	for	ADP
fbem-10524	139	44	some	some	DET
fbem-10524	139	45	public	public	ADJ
fbem-10524	139	46	utilities	utility	NOUN
fbem-10524	139	47	are	be	AUX
fbem-10524	139	48	currently	currently	ADV
fbem-10524	139	49	outside	outside	ADP
fbem-10524	139	50	the	the	DET
fbem-10524	139	51	scope	scope	NOUN
fbem-10524	139	52	of	of	ADP
fbem-10524	139	53	the	the	DET
fbem-10524	139	54	law	law	NOUN
fbem-10524	139	55	.	.	PUNCT
fbem-10524	140	1	in	in	ADP
fbem-10524	140	2	terms	term	NOUN
fbem-10524	140	3	of	of	ADP
fbem-10524	140	4	expenditure	expenditure	NOUN
fbem-10524	140	5	,	,	PUNCT
fbem-10524	140	6	there	there	PRON
fbem-10524	140	7	is	be	VERB
fbem-10524	140	8	no	no	DET
fbem-10524	140	9	corresponding	corresponding	ADJ
fbem-10524	140	10	binding	bind	VERB
fbem-10524	140	11	law	law	NOUN
fbem-10524	140	12	on	on	ADP
fbem-10524	140	13	the	the	DET
fbem-10524	140	14	authority	authority	NOUN
fbem-10524	140	15	of	of	ADP
fbem-10524	140	16	social	social	ADJ
fbem-10524	140	17	insurance	insurance	NOUN
fbem-10524	140	18	and	and	CCONJ
fbem-10524	140	19	operating	operating	NOUN
fbem-10524	140	20	expenditure	expenditure	NOUN
fbem-10524	140	21	in	in	ADP
fbem-10524	140	22	china	china	PROPN
fbem-10524	140	23	's	's	PART
fbem-10524	140	24	budget	budget	NOUN
fbem-10524	140	25	law	law	NOUN
fbem-10524	140	26	,	,	PUNCT
fbem-10524	140	27	which	which	PRON
fbem-10524	140	28	is	be	AUX
fbem-10524	140	29	currently	currently	ADV
fbem-10524	140	30	at	at	ADP
fbem-10524	140	31	the	the	DET
fbem-10524	140	32	sole	sole	ADJ
fbem-10524	140	33	discretion	discretion	NOUN
fbem-10524	140	34	of	of	ADP
fbem-10524	140	35	the	the	DET
fbem-10524	140	36	executive	executive	ADJ
fbem-10524	140	37	branch	branch	NOUN
fbem-10524	140	38	.	.	PUNCT
fbem-10524	141	1	what	what	PRON
fbem-10524	141	2	matters	matter	VERB
fbem-10524	141	3	need	need	VERB
fbem-10524	141	4	to	to	PART
fbem-10524	141	5	be	be	AUX
fbem-10524	141	6	decided	decide	VERB
fbem-10524	141	7	through	through	ADP
fbem-10524	141	8	the	the	DET
fbem-10524	141	9	legislative	legislative	ADJ
fbem-10524	141	10	branch	branch	NOUN
fbem-10524	141	11	and	and	CCONJ
fbem-10524	141	12	those	those	DET
fbem-10524	141	13	matters	matter	NOUN
fbem-10524	141	14	can	can	AUX
fbem-10524	141	15	be	be	AUX
fbem-10524	141	16	authorized	authorize	VERB
fbem-10524	141	17	to	to	PART
fbem-10524	141	18	be	be	AUX
fbem-10524	141	19	decided	decide	VERB
fbem-10524	141	20	by	by	ADP
fbem-10524	141	21	the	the	DET
fbem-10524	141	22	executive	executive	ADJ
fbem-10524	141	23	branch	branch	NOUN
fbem-10524	141	24	,	,	PUNCT
fbem-10524	141	25	and	and	CCONJ
fbem-10524	141	26	specific	specific	ADJ
fbem-10524	141	27	legal	legal	ADJ
fbem-10524	141	28	arrangements	arrangement	NOUN
fbem-10524	141	29	can	can	AUX
fbem-10524	141	30	be	be	AUX
fbem-10524	141	31	made	make	VERB
fbem-10524	141	32	by	by	ADP
fbem-10524	141	33	different	different	ADJ
fbem-10524	141	34	categories	category	NOUN
fbem-10524	141	35	,	,	PUNCT
fbem-10524	141	36	but	but	CCONJ
fbem-10524	141	37	all	all	PRON
fbem-10524	141	38	need	need	VERB
fbem-10524	141	39	to	to	PART
fbem-10524	141	40	be	be	AUX
fbem-10524	141	41	clearly	clearly	ADV
fbem-10524	141	42	defined	define	VERB
fbem-10524	141	43	by	by	ADP
fbem-10524	141	44	law	law	NOUN
fbem-10524	141	45	.	.	PUNCT
fbem-10524	142	1	5	5	X
fbem-10524	142	2	.	.	X
fbem-10524	143	1	some	some	DET
fbem-10524	143	2	suggestions	suggestion	NOUN
fbem-10524	143	3	for	for	ADP
fbem-10524	143	4	improving	improve	VERB
fbem-10524	143	5	fiscal	fiscal	ADJ
fbem-10524	143	6	legislation	legislation	NOUN
fbem-10524	143	7	5.1	5.1	NUM
fbem-10524	143	8	.	.	PUNCT
fbem-10524	143	9	elevate	elevate	VERB
fbem-10524	143	10	the	the	DET
fbem-10524	143	11	level	level	NOUN
fbem-10524	143	12	of	of	ADP
fbem-10524	143	13	legislation	legislation	NOUN
fbem-10524	143	14	,	,	PUNCT
fbem-10524	143	15	accelerate	accelerate	VERB
fbem-10524	143	16	the	the	DET
fbem-10524	143	17	process	process	NOUN
fbem-10524	143	18	of	of	ADP
fbem-10524	143	19	financial	financial	ADJ
fbem-10524	143	20	legislation	legislation	NOUN
fbem-10524	143	21	,	,	PUNCT
fbem-10524	143	22	and	and	CCONJ
fbem-10524	143	23	promote	promote	VERB
fbem-10524	143	24	the	the	DET
fbem-10524	143	25	pace	pace	NOUN
fbem-10524	143	26	of	of	ADP
fbem-10524	143	27	construction	construction	NOUN
fbem-10524	143	28	of	of	ADP
fbem-10524	143	29	the	the	DET
fbem-10524	143	30	financial	financial	ADJ
fbem-10524	143	31	legal	legal	ADJ
fbem-10524	143	32	system	system	NOUN
fbem-10524	143	33	to	to	PART
fbem-10524	143	34	improve	improve	VERB
fbem-10524	143	35	china	china	PROPN
fbem-10524	143	36	's	's	PART
fbem-10524	143	37	financial	financial	ADJ
fbem-10524	143	38	law	law	NOUN
fbem-10524	143	39	system	system	NOUN
fbem-10524	143	40	,	,	PUNCT
fbem-10524	143	41	we	we	PRON
fbem-10524	143	42	must	must	AUX
fbem-10524	143	43	first	first	ADV
fbem-10524	143	44	solve	solve	VERB
fbem-10524	143	45	the	the	DET
fbem-10524	143	46	problem	problem	NOUN
fbem-10524	143	47	of	of	ADP
fbem-10524	143	48	low	low	ADJ
fbem-10524	143	49	-	-	PUNCT
fbem-10524	143	50	level	level	NOUN
fbem-10524	143	51	fiscal	fiscal	ADJ
fbem-10524	143	52	legislation	legislation	NOUN
fbem-10524	143	53	.	.	PUNCT
fbem-10524	144	1	the	the	DET
fbem-10524	144	2	fundamental	fundamental	ADJ
fbem-10524	144	3	method	method	NOUN
fbem-10524	144	4	is	be	AUX
fbem-10524	144	5	to	to	PART
fbem-10524	144	6	pay	pay	VERB
fbem-10524	144	7	attention	attention	NOUN
fbem-10524	144	8	to	to	ADP
fbem-10524	144	9	and	and	CCONJ
fbem-10524	144	10	improve	improve	VERB
fbem-10524	144	11	the	the	DET
fbem-10524	144	12	fiscal	fiscal	ADJ
fbem-10524	144	13	legislation	legislation	NOUN
fbem-10524	144	14	system	system	NOUN
fbem-10524	144	15	,	,	PUNCT
fbem-10524	144	16	speed	speed	VERB
fbem-10524	144	17	up	up	ADP
fbem-10524	144	18	the	the	DET
fbem-10524	144	19	introduction	introduction	NOUN
fbem-10524	144	20	of	of	ADP
fbem-10524	144	21	the	the	DET
fbem-10524	144	22	basic	basic	ADJ
fbem-10524	144	23	fiscal	fiscal	ADJ
fbem-10524	144	24	law	law	NOUN
fbem-10524	144	25	,	,	PUNCT
fbem-10524	144	26	and	and	CCONJ
fbem-10524	144	27	at	at	ADP
fbem-10524	144	28	the	the	DET
fbem-10524	144	29	same	same	ADJ
fbem-10524	144	30	time	time	NOUN
fbem-10524	144	31	speed	speed	VERB
fbem-10524	144	32	up	up	ADP
fbem-10524	144	33	the	the	DET
fbem-10524	144	34	formulation	formulation	NOUN
fbem-10524	144	35	of	of	ADP
fbem-10524	144	36	comprehensive	comprehensive	ADJ
fbem-10524	144	37	laws	law	NOUN
fbem-10524	144	38	of	of	ADP
fbem-10524	144	39	other	other	ADJ
fbem-10524	144	40	financial	financial	ADJ
fbem-10524	144	41	sectors	sector	NOUN
fbem-10524	144	42	to	to	PART
fbem-10524	144	43	meet	meet	VERB
fbem-10524	144	44	the	the	DET
fbem-10524	144	45	needs	need	NOUN
fbem-10524	144	46	of	of	ADP
fbem-10524	144	47	reform	reform	NOUN
fbem-10524	144	48	and	and	CCONJ
fbem-10524	144	49	opening	opening	NOUN
fbem-10524	144	50	up	up	ADP
fbem-10524	144	51	and	and	CCONJ
fbem-10524	144	52	economic	economic	ADJ
fbem-10524	144	53	development	development	NOUN
fbem-10524	144	54	,	,	PUNCT
fbem-10524	144	55	which	which	PRON
fbem-10524	144	56	can	can	AUX
fbem-10524	144	57	be	be	AUX
fbem-10524	144	58	used	use	VERB
fbem-10524	144	59	to	to	PART
fbem-10524	144	60	reasonably	reasonably	ADV
fbem-10524	144	61	adjust	adjust	VERB
fbem-10524	144	62	and	and	CCONJ
fbem-10524	144	63	regulate	regulate	VERB
fbem-10524	144	64	the	the	DET
fbem-10524	144	65	distribution	distribution	NOUN
fbem-10524	144	66	relationship	relationship	NOUN
fbem-10524	144	67	of	of	ADP
fbem-10524	144	68	the	the	DET
fbem-10524	144	69	sectors	sector	NOUN
fbem-10524	144	70	.	.	PUNCT
fbem-10524	145	1	5.2	5.2	NUM
fbem-10524	145	2	.	.	PUNCT
fbem-10524	145	3	reasonable	reasonable	ADJ
fbem-10524	145	4	division	division	NOUN
fbem-10524	145	5	of	of	ADP
fbem-10524	145	6	legislative	legislative	ADJ
fbem-10524	145	7	authority	authority	NOUN
fbem-10524	145	8	fiscal	fiscal	ADJ
fbem-10524	145	9	legislation	legislation	NOUN
fbem-10524	145	10	should	should	AUX
fbem-10524	145	11	belong	belong	VERB
fbem-10524	145	12	to	to	ADP
fbem-10524	145	13	the	the	DET
fbem-10524	145	14	category	category	NOUN
fbem-10524	145	15	of	of	ADP
fbem-10524	145	16	basic	basic	ADJ
fbem-10524	145	17	legislation	legislation	NOUN
fbem-10524	145	18	,	,	PUNCT
fbem-10524	145	19	and	and	CCONJ
fbem-10524	145	20	legislation	legislation	NOUN
fbem-10524	145	21	involving	involve	VERB
fbem-10524	145	22	the	the	DET
fbem-10524	145	23	rights	right	NOUN
fbem-10524	145	24	and	and	CCONJ
fbem-10524	145	25	obligations	obligation	NOUN
fbem-10524	145	26	of	of	ADP
fbem-10524	145	27	legal	legal	ADJ
fbem-10524	145	28	and	and	CCONJ
fbem-10524	145	29	natural	natural	ADJ
fbem-10524	145	30	persons	person	NOUN
fbem-10524	145	31	,	,	PUNCT
fbem-10524	145	32	basic	basic	ADJ
fbem-10524	145	33	tax	tax	NOUN
fbem-10524	145	34	collection	collection	NOUN
fbem-10524	145	35	and	and	CCONJ
fbem-10524	145	36	management	management	NOUN
fbem-10524	145	37	procedures	procedure	NOUN
fbem-10524	145	38	,	,	PUNCT
fbem-10524	145	39	and	and	CCONJ
fbem-10524	145	40	other	other	ADJ
fbem-10524	145	41	important	important	ADJ
fbem-10524	145	42	matters	matter	NOUN
fbem-10524	145	43	should	should	AUX
fbem-10524	145	44	not	not	PART
fbem-10524	145	45	be	be	AUX
fbem-10524	145	46	left	leave	VERB
fbem-10524	145	47	to	to	ADP
fbem-10524	145	48	the	the	DET
fbem-10524	145	49	state	state	NOUN
fbem-10524	145	50	council	council	PROPN
fbem-10524	145	51	in	in	ADP
fbem-10524	145	52	the	the	DET
fbem-10524	145	53	long	long	ADJ
fbem-10524	145	54	run	run	NOUN
fbem-10524	145	55	but	but	CCONJ
fbem-10524	145	56	should	should	AUX
fbem-10524	145	57	be	be	AUX
fbem-10524	145	58	formulated	formulate	VERB
fbem-10524	145	59	by	by	ADP
fbem-10524	145	60	the	the	DET
fbem-10524	145	61	npc	npc	NOUN
fbem-10524	145	62	and	and	CCONJ
fbem-10524	145	63	its	its	PRON
fbem-10524	145	64	standing	standing	PROPN
fbem-10524	145	65	committee	committee	NOUN
fbem-10524	145	66	.	.	PUNCT
fbem-10524	146	1	clearly	clearly	ADV
fbem-10524	146	2	defining	define	VERB
fbem-10524	146	3	the	the	DET
fbem-10524	146	4	limits	limit	NOUN
fbem-10524	146	5	of	of	ADP
fbem-10524	146	6	central	central	ADJ
fbem-10524	146	7	and	and	CCONJ
fbem-10524	146	8	local	local	ADJ
fbem-10524	146	9	fiscal	fiscal	ADJ
fbem-10524	146	10	legislation	legislation	NOUN
fbem-10524	146	11	and	and	CCONJ
fbem-10524	146	12	actively	actively	ADV
fbem-10524	146	13	promoting	promote	VERB
fbem-10524	146	14	fiscal	fiscal	ADJ
fbem-10524	146	15	legislation	legislation	NOUN
fbem-10524	146	16	is	be	AUX
fbem-10524	146	17	an	an	DET
fbem-10524	146	18	important	important	ADJ
fbem-10524	146	19	dimension	dimension	NOUN
fbem-10524	146	20	.	.	PUNCT
fbem-10524	147	1	since	since	SCONJ
fbem-10524	147	2	fiscal	fiscal	ADJ
fbem-10524	147	3	legislation	legislation	NOUN
fbem-10524	147	4	in	in	ADP
fbem-10524	147	5	china	china	PROPN
fbem-10524	147	6	is	be	AUX
fbem-10524	147	7	mainly	mainly	ADV
fbem-10524	147	8	concentrated	concentrate	VERB
fbem-10524	147	9	in	in	ADP
fbem-10524	147	10	the	the	DET
fbem-10524	147	11	national	national	PROPN
fbem-10524	147	12	people	people	PROPN
fbem-10524	147	13	's	's	PART
fbem-10524	147	14	congress	congress	PROPN
fbem-10524	147	15	and	and	CCONJ
fbem-10524	147	16	its	its	PRON
fbem-10524	147	17	standing	standing	PROPN
fbem-10524	147	18	committee	committee	NOUN
fbem-10524	147	19	,	,	PUNCT
fbem-10524	147	20	the	the	DET
fbem-10524	147	21	state	state	NOUN
fbem-10524	147	22	council	council	NOUN
fbem-10524	147	23	,	,	PUNCT
fbem-10524	147	24	and	and	CCONJ
fbem-10524	147	25	the	the	DET
fbem-10524	147	26	ministry	ministry	PROPN
fbem-10524	147	27	of	of	ADP
fbem-10524	147	28	finance	finance	PROPN
fbem-10524	147	29	,	,	PUNCT
fbem-10524	147	30	the	the	DET
fbem-10524	147	31	wide	wide	ADJ
fbem-10524	147	32	range	range	NOUN
fbem-10524	147	33	of	of	ADP
fbem-10524	147	34	contents	content	NOUN
fbem-10524	147	35	covered	cover	VERB
fbem-10524	147	36	by	by	ADP
fbem-10524	147	37	fiscal	fiscal	ADJ
fbem-10524	147	38	law	law	NOUN
fbem-10524	147	39	in	in	ADP
fbem-10524	147	40	china	china	PROPN
fbem-10524	147	41	makes	make	VERB
fbem-10524	147	42	it	it	PRON
fbem-10524	147	43	impossible	impossible	ADJ
fbem-10524	147	44	for	for	SCONJ
fbem-10524	147	45	any	any	DET
fbem-10524	147	46	party	party	NOUN
fbem-10524	147	47	to	to	PART
fbem-10524	147	48	solve	solve	VERB
fbem-10524	147	49	all	all	DET
fbem-10524	147	50	taxrelated	taxrelated	ADJ
fbem-10524	147	51	issues	issue	NOUN
fbem-10524	147	52	independently	independently	ADV
fbem-10524	147	53	.	.	PUNCT
fbem-10524	148	1	therefore	therefore	ADV
fbem-10524	148	2	,	,	PUNCT
fbem-10524	148	3	under	under	ADP
fbem-10524	148	4	the	the	DET
fbem-10524	148	5	principle	principle	NOUN
fbem-10524	148	6	of	of	ADP
fbem-10524	148	7	unified	unified	ADJ
fbem-10524	148	8	fiscal	fiscal	ADJ
fbem-10524	148	9	legislation	legislation	NOUN
fbem-10524	148	10	,	,	PUNCT
fbem-10524	148	11	the	the	DET
fbem-10524	148	12	legislative	legislative	ADJ
fbem-10524	148	13	authority	authority	NOUN
fbem-10524	148	14	and	and	CCONJ
fbem-10524	148	15	scope	scope	NOUN
fbem-10524	148	16	of	of	ADP
fbem-10524	148	17	the	the	DET
fbem-10524	148	18	central	central	ADJ
fbem-10524	148	19	and	and	CCONJ
fbem-10524	148	20	local	local	ADJ
fbem-10524	148	21	governments	government	NOUN
fbem-10524	148	22	should	should	AUX
fbem-10524	148	23	be	be	AUX
fbem-10524	148	24	reasonably	reasonably	ADV
fbem-10524	148	25	divided	divide	VERB
fbem-10524	148	26	,	,	PUNCT
fbem-10524	148	27	local	local	ADJ
fbem-10524	148	28	governments	government	NOUN
fbem-10524	148	29	should	should	AUX
fbem-10524	148	30	be	be	AUX
fbem-10524	148	31	encouraged	encourage	VERB
fbem-10524	148	32	to	to	PART
fbem-10524	148	33	participate	participate	VERB
fbem-10524	148	34	in	in	ADP
fbem-10524	148	35	fiscal	fiscal	ADJ
fbem-10524	148	36	legislation	legislation	NOUN
fbem-10524	148	37	,	,	PUNCT
fbem-10524	148	38	and	and	CCONJ
fbem-10524	148	39	the	the	DET
fbem-10524	148	40	active	active	ADJ
fbem-10524	148	41	role	role	NOUN
fbem-10524	148	42	of	of	ADP
fbem-10524	148	43	local	local	ADJ
fbem-10524	148	44	governments	government	NOUN
fbem-10524	148	45	should	should	AUX
fbem-10524	148	46	be	be	AUX
fbem-10524	148	47	brought	bring	VERB
fbem-10524	148	48	into	into	ADP
fbem-10524	148	49	play	play	NOUN
fbem-10524	148	50	,	,	PUNCT
fbem-10524	148	51	and	and	CCONJ
fbem-10524	148	52	the	the	DET
fbem-10524	148	53	interests	interest	NOUN
fbem-10524	148	54	of	of	ADP
fbem-10524	148	55	individuals	individual	NOUN
fbem-10524	148	56	and	and	CCONJ
fbem-10524	148	57	collectives	collective	NOUN
fbem-10524	148	58	should	should	AUX
fbem-10524	148	59	be	be	AUX
fbem-10524	148	60	coordinated	coordinate	VERB
fbem-10524	148	61	,	,	PUNCT
fbem-10524	148	62	and	and	CCONJ
fbem-10524	148	63	the	the	DET
fbem-10524	148	64	division	division	NOUN
fbem-10524	148	65	of	of	ADP
fbem-10524	148	66	local	local	ADJ
fbem-10524	148	67	and	and	CCONJ
fbem-10524	148	68	central	central	ADJ
fbem-10524	148	69	affairs	affair	NOUN
fbem-10524	148	70	should	should	AUX
fbem-10524	148	71	be	be	AUX
fbem-10524	148	72	handled	handle	VERB
fbem-10524	148	73	well	well	ADV
fbem-10524	148	74	.	.	PUNCT
fbem-10524	149	1	5.3	5.3	NUM
fbem-10524	149	2	.	.	PUNCT
fbem-10524	149	3	improve	improve	VERB
fbem-10524	149	4	the	the	DET
fbem-10524	149	5	legal	legal	ADJ
fbem-10524	149	6	system	system	NOUN
fbem-10524	149	7	of	of	ADP
fbem-10524	149	8	financial	financial	ADJ
fbem-10524	149	9	supervision	supervision	NOUN
fbem-10524	149	10	along	along	ADP
fbem-10524	149	11	with	with	ADP
fbem-10524	149	12	the	the	DET
fbem-10524	149	13	development	development	NOUN
fbem-10524	149	14	of	of	ADP
fbem-10524	149	15	a	a	DET
fbem-10524	149	16	socialist	socialist	ADJ
fbem-10524	149	17	market	market	NOUN
fbem-10524	149	18	economy	economy	NOUN
fbem-10524	149	19	,	,	PUNCT
fbem-10524	149	20	the	the	DET
fbem-10524	149	21	inevitable	inevitable	ADJ
fbem-10524	149	22	result	result	NOUN
fbem-10524	149	23	of	of	ADP
fbem-10524	149	24	rational	rational	ADJ
fbem-10524	149	25	economic	economic	ADJ
fbem-10524	149	26	man	man	NOUN
fbem-10524	149	27	is	be	AUX
fbem-10524	149	28	the	the	DET
fbem-10524	149	29	widespread	widespread	ADJ
fbem-10524	149	30	phenomenon	phenomenon	NOUN
fbem-10524	149	31	of	of	ADP
fbem-10524	149	32	tax	tax	NOUN
fbem-10524	149	33	evasion	evasion	NOUN
fbem-10524	149	34	,	,	PUNCT
fbem-10524	149	35	and	and	CCONJ
fbem-10524	149	36	various	various	ADJ
fbem-10524	149	37	means	mean	NOUN
fbem-10524	149	38	of	of	ADP
fbem-10524	149	39	concealing	conceal	VERB
fbem-10524	149	40	or	or	CCONJ
fbem-10524	149	41	retaining	retain	VERB
fbem-10524	149	42	income	income	NOUN
fbem-10524	149	43	by	by	ADP
fbem-10524	149	44	enterprises	enterprise	NOUN
fbem-10524	149	45	,	,	PUNCT
fbem-10524	149	46	so	so	ADV
fbem-10524	149	47	strengthening	strengthen	VERB
fbem-10524	149	48	the	the	DET
fbem-10524	149	49	legal	legal	ADJ
fbem-10524	149	50	construction	construction	NOUN
fbem-10524	149	51	of	of	ADP
fbem-10524	149	52	fiscal	fiscal	ADJ
fbem-10524	149	53	supervision	supervision	NOUN
fbem-10524	149	54	is	be	AUX
fbem-10524	149	55	also	also	ADV
fbem-10524	149	56	an	an	DET
fbem-10524	149	57	inevitable	inevitable	ADJ
fbem-10524	149	58	requirement	requirement	NOUN
fbem-10524	149	59	of	of	ADP
fbem-10524	149	60	fiscal	fiscal	ADJ
fbem-10524	149	61	system	system	NOUN
fbem-10524	149	62	reform	reform	NOUN
fbem-10524	149	63	.	.	PUNCT
fbem-10524	150	1	therefore	therefore	ADV
fbem-10524	150	2	,	,	PUNCT
fbem-10524	150	3	it	it	PRON
fbem-10524	150	4	is	be	AUX
fbem-10524	150	5	inevitable	inevitable	ADJ
fbem-10524	150	6	to	to	PART
fbem-10524	150	7	strengthen	strengthen	VERB
fbem-10524	150	8	the	the	DET
fbem-10524	150	9	legal	legal	ADJ
fbem-10524	150	10	system	system	NOUN
fbem-10524	150	11	of	of	ADP
fbem-10524	150	12	fiscal	fiscal	ADJ
fbem-10524	150	13	supervision	supervision	NOUN
fbem-10524	150	14	.	.	PUNCT
fbem-10524	151	1	the	the	DET
fbem-10524	151	2	supervision	supervision	NOUN
fbem-10524	151	3	of	of	ADP
fbem-10524	151	4	fiscal	fiscal	ADJ
fbem-10524	151	5	organs	organ	NOUN
fbem-10524	151	6	is	be	AUX
fbem-10524	151	7	the	the	DET
fbem-10524	151	8	main	main	ADJ
fbem-10524	151	9	focus	focus	NOUN
fbem-10524	151	10	and	and	CCONJ
fbem-10524	151	11	cooperates	cooperate	VERB
fbem-10524	151	12	with	with	ADP
fbem-10524	151	13	the	the	DET
fbem-10524	151	14	supervision	supervision	NOUN
fbem-10524	151	15	of	of	ADP
fbem-10524	151	16	state	state	NOUN
fbem-10524	151	17	power	power	NOUN
fbem-10524	151	18	organs	organ	NOUN
fbem-10524	151	19	,	,	PUNCT
fbem-10524	151	20	and	and	CCONJ
fbem-10524	151	21	the	the	DET
fbem-10524	151	22	tax	tax	NOUN
fbem-10524	151	23	-	-	PUNCT
fbem-10524	151	24	related	relate	VERB
fbem-10524	151	25	behaviors	behavior	NOUN
fbem-10524	151	26	of	of	ADP
fbem-10524	151	27	market	market	NOUN
fbem-10524	151	28	entities	entity	NOUN
fbem-10524	151	29	are	be	AUX
fbem-10524	151	30	regulated	regulate	VERB
fbem-10524	151	31	under	under	ADP
fbem-10524	151	32	the	the	DET
fbem-10524	151	33	framework	framework	NOUN
fbem-10524	151	34	of	of	ADP
fbem-10524	151	35	laws	law	NOUN
fbem-10524	151	36	from	from	ADP
fbem-10524	151	37	the	the	DET
fbem-10524	151	38	level	level	NOUN
fbem-10524	151	39	of	of	ADP
fbem-10524	151	40	criminal	criminal	ADJ
fbem-10524	151	41	law	law	NOUN
fbem-10524	151	42	,	,	PUNCT
fbem-10524	151	43	economic	economic	ADJ
fbem-10524	151	44	law	law	NOUN
fbem-10524	151	45	,	,	PUNCT
fbem-10524	151	46	administrative	administrative	ADJ
fbem-10524	151	47	law	law	NOUN
fbem-10524	151	48	,	,	PUNCT
fbem-10524	151	49	and	and	CCONJ
fbem-10524	151	50	other	other	ADJ
fbem-10524	151	51	sectoral	sectoral	ADJ
fbem-10524	151	52	laws	law	NOUN
fbem-10524	151	53	,	,	PUNCT
fbem-10524	151	54	and	and	CCONJ
fbem-10524	151	55	from	from	ADP
fbem-10524	151	56	the	the	DET
fbem-10524	151	57	previous	previous	ADJ
fbem-10524	151	58	special	special	ADJ
fbem-10524	151	59	,	,	PUNCT
fbem-10524	151	60	post	post	ADJ
fbem-10524	151	61	-	-	ADJ
fbem-10524	151	62	facto	facto	ADJ
fbem-10524	151	63	and	and	CCONJ
fbem-10524	151	64	unannounced	unannounced	ADJ
fbem-10524	151	65	supervision	supervision	NOUN
fbem-10524	151	66	and	and	CCONJ
fbem-10524	151	67	inspection	inspection	NOUN
fbem-10524	151	68	methods	method	NOUN
fbem-10524	151	69	to	to	ADP
fbem-10524	151	70	the	the	DET
fbem-10524	151	71	regular	regular	ADJ
fbem-10524	151	72	and	and	CCONJ
fbem-10524	151	73	whole	whole	ADJ
fbem-10524	151	74	process	process	NOUN
fbem-10524	151	75	supervision	supervision	NOUN
fbem-10524	151	76	methods	method	NOUN
fbem-10524	151	77	,	,	PUNCT
fbem-10524	151	78	and	and	CCONJ
fbem-10524	151	79	strengthen	strengthen	VERB
fbem-10524	151	80	the	the	DET
fbem-10524	151	81	supervision	supervision	NOUN
fbem-10524	151	82	in	in	ADP
fbem-10524	151	83	macro	macro	NOUN
fbem-10524	151	84	and	and	CCONJ
fbem-10524	151	85	micro	micro	ADJ
fbem-10524	151	86	sense	sense	NOUN
fbem-10524	151	87	.	.	PUNCT
fbem-10524	152	1	on	on	ADP
fbem-10524	152	2	the	the	DET
fbem-10524	152	3	66	66	NUM
fbem-10524	152	4	other	other	ADJ
fbem-10524	152	5	hand	hand	NOUN
fbem-10524	152	6	in	in	ADP
fbem-10524	152	7	real	real	ADJ
fbem-10524	152	8	life	life	NOUN
fbem-10524	152	9	,	,	PUNCT
fbem-10524	152	10	there	there	PRON
fbem-10524	152	11	exists	exist	VERB
fbem-10524	152	12	a	a	DET
fbem-10524	152	13	large	large	ADJ
fbem-10524	152	14	amount	amount	NOUN
fbem-10524	152	15	of	of	ADP
fbem-10524	152	16	wasted	waste	VERB
fbem-10524	152	17	tax	tax	NOUN
fbem-10524	152	18	money	money	NOUN
fbem-10524	152	19	,	,	PUNCT
fbem-10524	152	20	but	but	CCONJ
fbem-10524	152	21	its	its	PRON
fbem-10524	152	22	subject	subject	NOUN
fbem-10524	152	23	does	do	AUX
fbem-10524	152	24	not	not	PART
fbem-10524	152	25	bear	bear	VERB
fbem-10524	152	26	the	the	DET
fbem-10524	152	27	corresponding	corresponding	ADJ
fbem-10524	152	28	responsibility	responsibility	NOUN
fbem-10524	152	29	.	.	PUNCT
fbem-10524	153	1	therefore	therefore	ADV
fbem-10524	153	2	,	,	PUNCT
fbem-10524	153	3	the	the	DET
fbem-10524	153	4	main	main	ADJ
fbem-10524	153	5	decision	decision	NOUN
fbem-10524	153	6	-	-	PUNCT
fbem-10524	153	7	makers	maker	NOUN
fbem-10524	153	8	of	of	ADP
fbem-10524	153	9	the	the	DET
fbem-10524	153	10	government	government	NOUN
fbem-10524	153	11	should	should	AUX
fbem-10524	153	12	be	be	AUX
fbem-10524	153	13	sanctioned	sanction	VERB
fbem-10524	153	14	in	in	ADP
fbem-10524	153	15	criminal	criminal	ADJ
fbem-10524	153	16	and	and	CCONJ
fbem-10524	153	17	administrative	administrative	ADJ
fbem-10524	153	18	law	law	NOUN
fbem-10524	153	19	for	for	ADP
fbem-10524	153	20	the	the	DET
fbem-10524	153	21	government	government	NOUN
fbem-10524	153	22	's	's	PART
fbem-10524	153	23	misuse	misuse	NOUN
fbem-10524	153	24	of	of	ADP
fbem-10524	153	25	taxpayers	taxpayer	NOUN
fbem-10524	153	26	'	'	PART
fbem-10524	153	27	tax	tax	NOUN
fbem-10524	153	28	money	money	NOUN
fbem-10524	153	29	.	.	PUNCT
fbem-10524	154	1	it	it	PRON
fbem-10524	154	2	is	be	AUX
fbem-10524	154	3	necessary	necessary	ADJ
fbem-10524	154	4	to	to	PART
fbem-10524	154	5	monitor	monitor	VERB
fbem-10524	154	6	not	not	PART
fbem-10524	154	7	only	only	ADV
fbem-10524	154	8	the	the	DET
fbem-10524	154	9	acquisition	acquisition	NOUN
fbem-10524	154	10	of	of	ADP
fbem-10524	154	11	tax	tax	NOUN
fbem-10524	154	12	money	money	NOUN
fbem-10524	154	13	but	but	CCONJ
fbem-10524	154	14	also	also	ADV
fbem-10524	154	15	the	the	DET
fbem-10524	154	16	expenditure	expenditure	NOUN
fbem-10524	154	17	of	of	ADP
fbem-10524	154	18	tax	tax	NOUN
fbem-10524	154	19	money	money	NOUN
fbem-10524	154	20	in	in	ADP
fbem-10524	154	21	all	all	DET
fbem-10524	154	22	aspects	aspect	NOUN
fbem-10524	154	23	.	.	PUNCT
fbem-10524	155	1	in	in	ADP
fbem-10524	155	2	the	the	DET
fbem-10524	155	3	united	united	PROPN
fbem-10524	155	4	states	states	PROPN
fbem-10524	155	5	,	,	PUNCT
fbem-10524	155	6	japan	japan	PROPN
fbem-10524	155	7	,	,	PUNCT
fbem-10524	155	8	the	the	DET
fbem-10524	155	9	united	united	ADJ
fbem-10524	155	10	kingdom	kingdom	PROPN
fbem-10524	155	11	,	,	PUNCT
fbem-10524	155	12	and	and	CCONJ
fbem-10524	155	13	other	other	ADJ
fbem-10524	155	14	countries	country	NOUN
fbem-10524	155	15	,	,	PUNCT
fbem-10524	155	16	fiscal	fiscal	ADJ
fbem-10524	155	17	supervision	supervision	NOUN
fbem-10524	155	18	organs	organ	NOUN
fbem-10524	155	19	are	be	AUX
fbem-10524	155	20	set	set	VERB
fbem-10524	155	21	up	up	ADP
fbem-10524	155	22	outside	outside	ADP
fbem-10524	155	23	the	the	DET
fbem-10524	155	24	government	government	NOUN
fbem-10524	155	25	.	.	PUNCT
fbem-10524	156	1	in	in	ADP
fbem-10524	156	2	comparison	comparison	NOUN
fbem-10524	156	3	,	,	PUNCT
fbem-10524	156	4	this	this	DET
fbem-10524	156	5	model	model	NOUN
fbem-10524	156	6	of	of	ADP
fbem-10524	156	7	independent	independent	ADJ
fbem-10524	156	8	audit	audit	NOUN
fbem-10524	156	9	can	can	AUX
fbem-10524	156	10	improve	improve	VERB
fbem-10524	156	11	the	the	DET
fbem-10524	156	12	efficiency	efficiency	NOUN
fbem-10524	156	13	of	of	ADP
fbem-10524	156	14	fiscal	fiscal	ADJ
fbem-10524	156	15	supervision	supervision	NOUN
fbem-10524	156	16	and	and	CCONJ
fbem-10524	156	17	prevent	prevent	VERB
fbem-10524	156	18	improper	improper	ADJ
fbem-10524	156	19	government	government	NOUN
fbem-10524	156	20	intervention	intervention	NOUN
fbem-10524	156	21	in	in	ADP
fbem-10524	156	22	the	the	DET
fbem-10524	156	23	audit	audit	NOUN
fbem-10524	156	24	,	,	PUNCT
fbem-10524	156	25	which	which	PRON
fbem-10524	156	26	can	can	AUX
fbem-10524	156	27	be	be	AUX
fbem-10524	156	28	the	the	DET
fbem-10524	156	29	direction	direction	NOUN
fbem-10524	156	30	of	of	ADP
fbem-10524	156	31	future	future	ADJ
fbem-10524	156	32	reform	reform	NOUN
fbem-10524	156	33	of	of	ADP
fbem-10524	156	34	china	china	PROPN
fbem-10524	156	35	's	's	PART
fbem-10524	156	36	audit	audit	NOUN
fbem-10524	156	37	law	law	NOUN
fbem-10524	156	38	.	.	PUNCT
fbem-10524	157	1	at	at	ADP
fbem-10524	157	2	the	the	DET
fbem-10524	157	3	same	same	ADJ
fbem-10524	157	4	time	time	NOUN
fbem-10524	157	5	,	,	PUNCT
fbem-10524	157	6	according	accord	VERB
fbem-10524	157	7	to	to	ADP
fbem-10524	157	8	practice	practice	NOUN
fbem-10524	157	9	,	,	PUNCT
fbem-10524	157	10	promote	promote	VERB
fbem-10524	157	11	the	the	DET
fbem-10524	157	12	construction	construction	NOUN
fbem-10524	157	13	of	of	ADP
fbem-10524	157	14	an	an	DET
fbem-10524	157	15	"	"	PUNCT
fbem-10524	157	16	internet	internet	NOUN
fbem-10524	157	17	+	+	CCONJ
fbem-10524	157	18	supervision	supervision	NOUN
fbem-10524	157	19	"	"	PUNCT
fbem-10524	157	20	system	system	NOUN
fbem-10524	157	21	,	,	PUNCT
fbem-10524	157	22	and	and	CCONJ
fbem-10524	157	23	with	with	ADP
fbem-10524	157	24	the	the	DET
fbem-10524	157	25	national	national	ADJ
fbem-10524	157	26	"	"	PUNCT
fbem-10524	157	27	internet	internet	NOUN
fbem-10524	157	28	+	+	CCONJ
fbem-10524	157	29	supervision	supervision	NOUN
fbem-10524	157	30	"	"	PUNCT
fbem-10524	157	31	system	system	NOUN
fbem-10524	157	32	in	in	ADP
fbem-10524	157	33	-	-	PUNCT
fbem-10524	157	34	depth	depth	NOUN
fbem-10524	157	35	docking	docking	NOUN
fbem-10524	157	36	,	,	PUNCT
fbem-10524	157	37	to	to	PART
fbem-10524	157	38	achieve	achieve	VERB
fbem-10524	157	39	data	data	NOUN
fbem-10524	157	40	interoperability	interoperability	NOUN
fbem-10524	157	41	and	and	CCONJ
fbem-10524	157	42	information	information	NOUN
fbem-10524	157	43	sharing	sharing	NOUN
fbem-10524	157	44	.	.	PUNCT
fbem-10524	158	1	strengthen	strengthen	VERB
fbem-10524	158	2	the	the	DET
fbem-10524	158	3	construction	construction	NOUN
fbem-10524	158	4	of	of	ADP
fbem-10524	158	5	information	information	NOUN
fbem-10524	158	6	technology	technology	NOUN
fbem-10524	158	7	,	,	PUNCT
fbem-10524	158	8	implement	implement	VERB
fbem-10524	158	9	the	the	DET
fbem-10524	158	10	fair	fair	ADJ
fbem-10524	158	11	competition	competition	NOUN
fbem-10524	158	12	review	review	NOUN
fbem-10524	158	13	system	system	NOUN
fbem-10524	158	14	,	,	PUNCT
fbem-10524	158	15	upgrade	upgrade	VERB
fbem-10524	158	16	the	the	DET
fbem-10524	158	17	database	database	NOUN
fbem-10524	158	18	of	of	ADP
fbem-10524	158	19	financial	financial	ADJ
fbem-10524	158	20	regulations	regulation	NOUN
fbem-10524	158	21	,	,	PUNCT
fbem-10524	158	22	and	and	CCONJ
fbem-10524	158	23	strengthen	strengthen	VERB
fbem-10524	158	24	the	the	DET
fbem-10524	158	25	data	datum	NOUN
fbem-10524	158	26	sharing	sharing	NOUN
fbem-10524	158	27	and	and	CCONJ
fbem-10524	158	28	work	work	NOUN
fbem-10524	158	29	exchange	exchange	NOUN
fbem-10524	158	30	between	between	ADP
fbem-10524	158	31	the	the	DET
fbem-10524	158	32	legal	legal	ADJ
fbem-10524	158	33	institutions	institution	NOUN
fbem-10524	158	34	of	of	ADP
fbem-10524	158	35	financial	financial	ADJ
fbem-10524	158	36	departments	department	NOUN
fbem-10524	158	37	at	at	ADP
fbem-10524	158	38	all	all	DET
fbem-10524	158	39	levels	level	NOUN
fbem-10524	158	40	.	.	PUNCT
fbem-10524	159	1	5.4	5.4	NUM
fbem-10524	159	2	.	.	PUNCT
fbem-10524	159	3	introduce	introduce	VERB
fbem-10524	159	4	the	the	DET
fbem-10524	159	5	provisions	provision	NOUN
fbem-10524	159	6	that	that	PRON
fbem-10524	159	7	match	match	VERB
fbem-10524	159	8	with	with	ADP
fbem-10524	159	9	financial	financial	ADJ
fbem-10524	159	10	laws	law	NOUN
fbem-10524	159	11	and	and	CCONJ
fbem-10524	159	12	regulations	regulation	NOUN
fbem-10524	159	13	at	at	ADP
fbem-10524	159	14	present	present	ADJ
fbem-10524	159	15	,	,	PUNCT
fbem-10524	159	16	china	china	PROPN
fbem-10524	159	17	has	have	AUX
fbem-10524	159	18	adopted	adopt	VERB
fbem-10524	159	19	budget	budget	NOUN
fbem-10524	159	20	law	law	NOUN
fbem-10524	159	21	,	,	PUNCT
fbem-10524	159	22	accounting	accounting	NOUN
fbem-10524	159	23	law	law	NOUN
fbem-10524	159	24	,	,	PUNCT
fbem-10524	159	25	certified	certify	VERB
fbem-10524	159	26	public	public	ADJ
fbem-10524	159	27	accountants	accountant	NOUN
fbem-10524	159	28	law	law	NOUN
fbem-10524	159	29	,	,	PUNCT
fbem-10524	159	30	personal	personal	ADJ
fbem-10524	159	31	income	income	NOUN
fbem-10524	159	32	tax	tax	NOUN
fbem-10524	159	33	law	law	NOUN
fbem-10524	159	34	,	,	PUNCT
fbem-10524	159	35	and	and	CCONJ
fbem-10524	159	36	many	many	ADJ
fbem-10524	159	37	other	other	ADJ
fbem-10524	159	38	major	major	ADJ
fbem-10524	159	39	laws	law	NOUN
fbem-10524	159	40	and	and	CCONJ
fbem-10524	159	41	regulations	regulation	NOUN
fbem-10524	159	42	approved	approve	VERB
fbem-10524	159	43	by	by	ADP
fbem-10524	159	44	the	the	DET
fbem-10524	159	45	state	state	PROPN
fbem-10524	159	46	council	council	PROPN
fbem-10524	159	47	,	,	PUNCT
fbem-10524	159	48	which	which	PRON
fbem-10524	159	49	have	have	VERB
fbem-10524	159	50	only	only	ADV
fbem-10524	159	51	principle	principle	ADJ
fbem-10524	159	52	requirements	requirement	NOUN
fbem-10524	159	53	and	and	CCONJ
fbem-10524	159	54	lack	lack	VERB
fbem-10524	159	55	clear	clear	ADJ
fbem-10524	159	56	regulations	regulation	NOUN
fbem-10524	159	57	,	,	PUNCT
fbem-10524	159	58	and	and	CCONJ
fbem-10524	159	59	are	be	AUX
fbem-10524	159	60	difficult	difficult	ADJ
fbem-10524	159	61	to	to	PART
fbem-10524	159	62	implement	implement	VERB
fbem-10524	159	63	in	in	ADP
fbem-10524	159	64	the	the	DET
fbem-10524	159	65	specific	specific	ADJ
fbem-10524	159	66	implementation	implementation	NOUN
fbem-10524	159	67	,	,	PUNCT
fbem-10524	159	68	which	which	PRON
fbem-10524	159	69	are	be	AUX
fbem-10524	159	70	arbitrary	arbitrary	ADJ
fbem-10524	159	71	and	and	CCONJ
fbem-10524	159	72	therefore	therefore	ADV
fbem-10524	159	73	need	need	VERB
fbem-10524	159	74	to	to	PART
fbem-10524	159	75	introduce	introduce	VERB
fbem-10524	159	76	practical	practical	ADJ
fbem-10524	159	77	rules	rule	NOUN
fbem-10524	159	78	and	and	CCONJ
fbem-10524	159	79	implementing	implement	VERB
fbem-10524	159	80	regulations	regulation	NOUN
fbem-10524	159	81	to	to	PART
fbem-10524	159	82	support	support	VERB
fbem-10524	159	83	them	they	PRON
fbem-10524	159	84	.	.	PUNCT
fbem-10524	160	1	5.5	5.5	NUM
fbem-10524	160	2	.	.	PUNCT
fbem-10524	161	1	fiscal	fiscal	ADJ
fbem-10524	161	2	laws	law	NOUN
fbem-10524	161	3	should	should	AUX
fbem-10524	161	4	cover	cover	VERB
fbem-10524	161	5	all	all	DET
fbem-10524	161	6	fiscal	fiscal	ADJ
fbem-10524	161	7	funds	fund	NOUN
fbem-10524	161	8	public	public	ADJ
fbem-10524	161	9	funds	fund	NOUN
fbem-10524	161	10	are	be	AUX
fbem-10524	161	11	divided	divide	VERB
fbem-10524	161	12	into	into	ADP
fbem-10524	161	13	different	different	ADJ
fbem-10524	161	14	funds	fund	NOUN
fbem-10524	161	15	according	accord	VERB
fbem-10524	161	16	to	to	ADP
fbem-10524	161	17	the	the	DET
fbem-10524	161	18	nature	nature	NOUN
fbem-10524	161	19	of	of	ADP
fbem-10524	161	20	their	their	PRON
fbem-10524	161	21	use	use	NOUN
fbem-10524	161	22	,	,	PUNCT
fbem-10524	161	23	and	and	CCONJ
fbem-10524	161	24	all	all	DET
fbem-10524	161	25	public	public	ADJ
fbem-10524	161	26	funds	fund	NOUN
fbem-10524	161	27	must	must	AUX
fbem-10524	161	28	be	be	AUX
fbem-10524	161	29	included	include	VERB
fbem-10524	161	30	in	in	ADP
fbem-10524	161	31	these	these	DET
fbem-10524	161	32	funds	fund	NOUN
fbem-10524	161	33	,	,	PUNCT
fbem-10524	161	34	with	with	ADP
fbem-10524	161	35	no	no	DET
fbem-10524	161	36	extra	extra	ADJ
fbem-10524	161	37	-	-	ADJ
fbem-10524	161	38	legal	legal	ADJ
fbem-10524	161	39	funds	fund	NOUN
fbem-10524	161	40	allowed	allow	VERB
fbem-10524	161	41	to	to	PART
fbem-10524	161	42	be	be	AUX
fbem-10524	161	43	deposited	deposit	VERB
fbem-10524	161	44	.	.	PUNCT
fbem-10524	162	1	the	the	DET
fbem-10524	162	2	income	income	NOUN
fbem-10524	162	3	,	,	PUNCT
fbem-10524	162	4	expenditure	expenditure	NOUN
fbem-10524	162	5	,	,	PUNCT
fbem-10524	162	6	assets	asset	NOUN
fbem-10524	162	7	,	,	PUNCT
fbem-10524	162	8	and	and	CCONJ
fbem-10524	162	9	liabilities	liability	NOUN
fbem-10524	162	10	status	status	NOUN
fbem-10524	162	11	of	of	ADP
fbem-10524	162	12	all	all	DET
fbem-10524	162	13	funds	fund	NOUN
fbem-10524	162	14	must	must	AUX
fbem-10524	162	15	be	be	AUX
fbem-10524	162	16	included	include	VERB
fbem-10524	162	17	in	in	ADP
fbem-10524	162	18	the	the	DET
fbem-10524	162	19	statutory	statutory	ADJ
fbem-10524	162	20	financial	financial	ADJ
fbem-10524	162	21	reporting	reporting	NOUN
fbem-10524	162	22	system	system	NOUN
fbem-10524	162	23	and	and	CCONJ
fbem-10524	162	24	reported	report	VERB
fbem-10524	162	25	to	to	ADP
fbem-10524	162	26	the	the	DET
fbem-10524	162	27	national	national	PROPN
fbem-10524	162	28	people	people	NOUN
fbem-10524	162	29	's	's	PART
fbem-10524	162	30	congress	congress	PROPN
fbem-10524	162	31	regularly	regularly	ADV
fbem-10524	162	32	to	to	PART
fbem-10524	162	33	achieve	achieve	VERB
fbem-10524	162	34	openness	openness	NOUN
fbem-10524	162	35	and	and	CCONJ
fbem-10524	162	36	transparency	transparency	NOUN
fbem-10524	162	37	.	.	PUNCT
fbem-10524	163	1	6	6	X
fbem-10524	163	2	.	.	X
fbem-10524	163	3	conclusion	conclusion	VERB
fbem-10524	163	4	the	the	DET
fbem-10524	163	5	mission	mission	NOUN
fbem-10524	163	6	of	of	ADP
fbem-10524	163	7	fiscal	fiscal	ADJ
fbem-10524	163	8	legislation	legislation	NOUN
fbem-10524	163	9	is	be	AUX
fbem-10524	163	10	honorable	honorable	ADJ
fbem-10524	163	11	and	and	CCONJ
fbem-10524	163	12	great	great	ADJ
fbem-10524	163	13	,	,	PUNCT
fbem-10524	163	14	the	the	DET
fbem-10524	163	15	work	work	NOUN
fbem-10524	163	16	task	task	NOUN
fbem-10524	163	17	is	be	AUX
fbem-10524	163	18	arduous	arduous	ADJ
fbem-10524	163	19	,	,	PUNCT
fbem-10524	163	20	and	and	CCONJ
fbem-10524	163	21	it	it	PRON
fbem-10524	163	22	is	be	AUX
fbem-10524	163	23	urgent	urgent	ADJ
fbem-10524	163	24	to	to	PART
fbem-10524	163	25	improve	improve	VERB
fbem-10524	163	26	fiscal	fiscal	ADJ
fbem-10524	163	27	legislation	legislation	NOUN
fbem-10524	163	28	in	in	ADP
fbem-10524	163	29	china	china	PROPN
fbem-10524	163	30	.	.	PUNCT
fbem-10524	164	1	since	since	SCONJ
fbem-10524	164	2	the	the	DET
fbem-10524	164	3	third	third	ADJ
fbem-10524	164	4	plenary	plenary	ADJ
fbem-10524	164	5	session	session	NOUN
fbem-10524	164	6	of	of	ADP
fbem-10524	164	7	the	the	DET
fbem-10524	164	8	18th	18th	ADJ
fbem-10524	164	9	cpc	cpc	PROPN
fbem-10524	164	10	central	central	PROPN
fbem-10524	164	11	committee	committee	PROPN
fbem-10524	164	12	,	,	PUNCT
fbem-10524	164	13	the	the	DET
fbem-10524	164	14	country	country	NOUN
fbem-10524	164	15	has	have	AUX
fbem-10524	164	16	attached	attach	VERB
fbem-10524	164	17	great	great	ADJ
fbem-10524	164	18	importance	importance	NOUN
fbem-10524	164	19	to	to	ADP
fbem-10524	164	20	the	the	DET
fbem-10524	164	21	work	work	NOUN
fbem-10524	164	22	of	of	ADP
fbem-10524	164	23	fiscal	fiscal	ADJ
fbem-10524	164	24	reform	reform	NOUN
fbem-10524	164	25	,	,	PUNCT
fbem-10524	164	26	especially	especially	ADV
fbem-10524	164	27	fiscal	fiscal	ADJ
fbem-10524	164	28	legislation	legislation	NOUN
fbem-10524	164	29	.	.	PUNCT
fbem-10524	165	1	improve	improve	VERB
fbem-10524	165	2	the	the	DET
fbem-10524	165	3	quality	quality	NOUN
fbem-10524	165	4	and	and	CCONJ
fbem-10524	165	5	level	level	NOUN
fbem-10524	165	6	of	of	ADP
fbem-10524	165	7	financial	financial	ADJ
fbem-10524	165	8	legislation	legislation	NOUN
fbem-10524	165	9	,	,	PUNCT
fbem-10524	165	10	the	the	DET
fbem-10524	165	11	formation	formation	NOUN
fbem-10524	165	12	of	of	ADP
fbem-10524	165	13	a	a	DET
fbem-10524	165	14	complete	complete	ADJ
fbem-10524	165	15	system	system	NOUN
fbem-10524	165	16	of	of	ADP
fbem-10524	165	17	the	the	DET
fbem-10524	165	18	financial	financial	ADJ
fbem-10524	165	19	legal	legal	ADJ
fbem-10524	165	20	system	system	NOUN
fbem-10524	165	21	of	of	ADP
fbem-10524	165	22	the	the	DET
fbem-10524	165	23	new	new	ADJ
fbem-10524	165	24	era	era	NOUN
fbem-10524	165	25	of	of	ADP
fbem-10524	165	26	financial	financial	ADJ
fbem-10524	165	27	legislation	legislation	NOUN
fbem-10524	165	28	work	work	NOUN
fbem-10524	165	29	of	of	ADP
fbem-10524	165	30	the	the	DET
fbem-10524	165	31	highest	high	ADJ
fbem-10524	165	32	priority	priority	NOUN
fbem-10524	165	33	.	.	PUNCT
fbem-10524	166	1	this	this	PRON
fbem-10524	166	2	requires	require	VERB
fbem-10524	166	3	to	to	PART
fbem-10524	166	4	do	do	VERB
fbem-10524	166	5	to	to	ADP
fbem-10524	166	6	conscientiously	conscientiously	ADV
fbem-10524	166	7	implementing	implement	VERB
fbem-10524	166	8	the	the	DET
fbem-10524	166	9	party	party	NOUN
fbem-10524	166	10	central	central	PROPN
fbem-10524	166	11	committee	committee	PROPN
fbem-10524	166	12	and	and	CCONJ
fbem-10524	166	13	the	the	DET
fbem-10524	166	14	state	state	PROPN
fbem-10524	166	15	council	council	NOUN
fbem-10524	166	16	's	's	PART
fbem-10524	166	17	decision	decision	NOUN
fbem-10524	166	18	and	and	CCONJ
fbem-10524	166	19	deployment	deployment	NOUN
fbem-10524	166	20	,	,	PUNCT
fbem-10524	166	21	promoting	promote	VERB
fbem-10524	166	22	development	development	NOUN
fbem-10524	166	23	with	with	ADP
fbem-10524	166	24	good	good	ADJ
fbem-10524	166	25	law	law	NOUN
fbem-10524	166	26	,	,	PUNCT
fbem-10524	166	27	ensuring	ensure	VERB
fbem-10524	166	28	good	good	ADJ
fbem-10524	166	29	governance	governance	NOUN
fbem-10524	166	30	,	,	PUNCT
fbem-10524	166	31	will	will	AUX
fbem-10524	166	32	adhere	adhere	VERB
fbem-10524	166	33	to	to	ADP
fbem-10524	166	34	scientific	scientific	ADJ
fbem-10524	166	35	legislation	legislation	NOUN
fbem-10524	166	36	,	,	PUNCT
fbem-10524	166	37	the	the	DET
fbem-10524	166	38	democratic	democratic	ADJ
fbem-10524	166	39	and	and	CCONJ
fbem-10524	166	40	active	active	ADJ
fbem-10524	166	41	promotion	promotion	NOUN
fbem-10524	166	42	of	of	ADP
fbem-10524	166	43	fiscal	fiscal	ADJ
fbem-10524	166	44	legislation	legislation	NOUN
fbem-10524	166	45	,	,	PUNCT
fbem-10524	166	46	the	the	DET
fbem-10524	166	47	early	early	ADJ
fbem-10524	166	48	basic	basic	ADJ
fbem-10524	166	49	formation	formation	NOUN
fbem-10524	166	50	of	of	ADP
fbem-10524	166	51	a	a	DET
fbem-10524	166	52	financial	financial	ADJ
fbem-10524	166	53	legal	legal	ADJ
fbem-10524	166	54	system	system	NOUN
fbem-10524	166	55	of	of	ADP
fbem-10524	166	56	chinese	chinese	ADJ
fbem-10524	166	57	characteristics	characteristic	NOUN
fbem-10524	166	58	in	in	ADP
fbem-10524	166	59	line	line	NOUN
fbem-10524	166	60	with	with	ADP
fbem-10524	166	61	the	the	DET
fbem-10524	166	62	requirements	requirement	NOUN
fbem-10524	166	63	of	of	ADP
fbem-10524	166	64	the	the	DET
fbem-10524	166	65	modern	modern	ADJ
fbem-10524	166	66	financial	financial	ADJ
fbem-10524	166	67	system	system	NOUN
fbem-10524	166	68	as	as	ADV
fbem-10524	166	69	well	well	ADV
fbem-10524	166	70	as	as	ADP
fbem-10524	166	71	a	a	DET
fbem-10524	166	72	high	high	ADJ
fbem-10524	166	73	level	level	NOUN
fbem-10524	166	74	of	of	ADP
fbem-10524	166	75	law	law	NOUN
fbem-10524	166	76	.	.	PUNCT
fbem-10524	167	1	references	reference	NOUN
fbem-10524	167	2	[	[	X
fbem-10524	167	3	1	1	NUM
fbem-10524	167	4	]	]	X
fbem-10524	167	5	sui	sui	PROPN
fbem-10524	167	6	fei	fei	PROPN
fbem-10524	167	7	.	.	PUNCT
fbem-10524	168	1	deficiencies	deficiency	NOUN
fbem-10524	168	2	of	of	ADP
fbem-10524	168	3	the	the	DET
fbem-10524	168	4	current	current	ADJ
fbem-10524	168	5	fiscal	fiscal	ADJ
fbem-10524	168	6	law	law	NOUN
fbem-10524	168	7	system	system	NOUN
fbem-10524	168	8	in	in	ADP
fbem-10524	168	9	china	china	PROPN
fbem-10524	168	10	and	and	CCONJ
fbem-10524	168	11	its	its	PRON
fbem-10524	168	12	suggestions	suggestion	NOUN
fbem-10524	168	13	for	for	ADP
fbem-10524	168	14	improvement	improvement	NOUN
fbem-10524	168	15	[	[	X
fbem-10524	168	16	j	j	X
fbem-10524	168	17	]	]	X
fbem-10524	168	18	.	.	PUNCT
fbem-10524	169	1	law	law	NOUN
fbem-10524	169	2	and	and	CCONJ
fbem-10524	169	3	society	society	NOUN
fbem-10524	169	4	.	.	PUNCT
fbem-10524	170	1	2010(03	2010(03	NUM
fbem-10524	170	2	)	)	PUNCT
fbem-10524	170	3	.	.	PUNCT
fbem-10524	171	1	[	[	X
fbem-10524	171	2	2	2	NUM
fbem-10524	171	3	]	]	PUNCT
fbem-10524	171	4	xu	xu	PROPN
fbem-10524	171	5	wei	wei	PROPN
fbem-10524	171	6	.	.	PUNCT
fbem-10524	172	1	experimental	experimental	ADJ
fbem-10524	172	2	discussion	discussion	NOUN
fbem-10524	172	3	on	on	ADP
fbem-10524	172	4	the	the	DET
fbem-10524	172	5	current	current	ADJ
fbem-10524	172	6	situation	situation	NOUN
fbem-10524	172	7	of	of	ADP
fbem-10524	172	8	income	income	NOUN
fbem-10524	172	9	disparity	disparity	NOUN
fbem-10524	172	10	and	and	CCONJ
fbem-10524	172	11	fiscal	fiscal	ADJ
fbem-10524	172	12	countermeasures	countermeasure	NOUN
fbem-10524	172	13	during	during	ADP
fbem-10524	172	14	china	china	PROPN
fbem-10524	172	15	's	's	PART
fbem-10524	172	16	economic	economic	ADJ
fbem-10524	172	17	transition	transition	NOUN
fbem-10524	173	1	[	[	X
fbem-10524	173	2	j	j	X
fbem-10524	173	3	]	]	X
fbem-10524	173	4	.	.	PUNCT
fbem-10524	174	1	consumer	consumer	NOUN
fbem-10524	174	2	guide	guide	NOUN
fbem-10524	174	3	.	.	PUNCT
fbem-10524	175	1	2007(14	2007(14	NUM
fbem-10524	175	2	)	)	PUNCT
fbem-10524	175	3	.	.	PUNCT
fbem-10524	176	1	[	[	X
fbem-10524	176	2	3	3	X
fbem-10524	176	3	]	]	X
fbem-10524	176	4	zhang	zhang	PROPN
fbem-10524	176	5	shouwen	shouwen	PROPN
fbem-10524	176	6	.	.	PUNCT
fbem-10524	177	1	fiscal	fiscal	ADJ
fbem-10524	177	2	and	and	CCONJ
fbem-10524	177	3	tax	tax	NOUN
fbem-10524	177	4	law	law	NOUN
fbem-10524	177	5	adjustment	adjustment	NOUN
fbem-10524	177	6	of	of	ADP
fbem-10524	177	7	distribution	distribution	NOUN
fbem-10524	177	8	structure	structure	NOUN
fbem-10524	178	1	[	[	X
fbem-10524	178	2	j	j	X
fbem-10524	178	3	]	]	X
fbem-10524	178	4	.	.	PUNCT
fbem-10524	179	1	chinese	chinese	ADJ
fbem-10524	179	2	law	law	NOUN
fbem-10524	179	3	,	,	PUNCT
fbem-10524	179	4	2011,(5):19	2011,(5):19	NUM
fbem-10524	179	5	-	-	SYM
fbem-10524	179	6	31	31	NUM
fbem-10524	179	7	.	.	PUNCT
fbem-10524	180	1	[	[	X
fbem-10524	180	2	4	4	NUM
fbem-10524	180	3	]	]	X
fbem-10524	180	4	sui	sui	PROPN
fbem-10524	180	5	fei	fei	PROPN
fbem-10524	180	6	.	.	PUNCT
fbem-10524	181	1	deficiencies	deficiency	NOUN
fbem-10524	181	2	of	of	ADP
fbem-10524	181	3	the	the	DET
fbem-10524	181	4	current	current	ADJ
fbem-10524	181	5	fiscal	fiscal	ADJ
fbem-10524	181	6	law	law	NOUN
fbem-10524	181	7	system	system	NOUN
fbem-10524	181	8	in	in	ADP
fbem-10524	181	9	china	china	PROPN
fbem-10524	181	10	and	and	CCONJ
fbem-10524	181	11	its	its	PRON
fbem-10524	181	12	improvement	improvement	NOUN
fbem-10524	181	13	.	.	PUNCT
fbem-10524	182	1	legal	legal	ADJ
fbem-10524	182	2	system	system	NOUN
fbem-10524	182	3	and	and	CCONJ
fbem-10524	182	4	society	society	NOUN
fbem-10524	182	5	．	．	VERB
fbem-10524	182	6	january	january	PROPN
fbem-10524	182	7	2010	2010	NUM
fbem-10524	182	8	(	(	PUNCT
fbem-10524	182	9	below	below	ADV
fbem-10524	182	10	)	)	PUNCT
fbem-10524	182	11	.	.	PUNCT
fbem-10524	183	1	[	[	X
fbem-10524	183	2	5	5	X
fbem-10524	183	3	]	]	PUNCT
fbem-10524	183	4	shi	shi	PROPN
fbem-10524	183	5	zhengwen	zhengwen	NOUN
fbem-10524	183	6	.	.	PUNCT
fbem-10524	184	1	problems	problem	NOUN
fbem-10524	184	2	and	and	CCONJ
fbem-10524	184	3	concepts	concept	NOUN
fbem-10524	184	4	of	of	ADP
fbem-10524	184	5	the	the	DET
fbem-10524	184	6	legislation	legislation	NOUN
fbem-10524	184	7	of	of	ADP
fbem-10524	184	8	the	the	DET
fbem-10524	184	9	general	general	ADJ
fbem-10524	184	10	law	law	NOUN
fbem-10524	184	11	of	of	ADP
fbem-10524	184	12	taxation	taxation	NOUN
fbem-10524	184	13	in	in	ADP
fbem-10524	184	14	china	china	PROPN
fbem-10524	184	15	.	.	PUNCT
fbem-10524	185	1	legal	legal	ADJ
fbem-10524	185	2	science	science	NOUN
fbem-10524	185	3	(	(	PUNCT
fbem-10524	185	4	journal	journal	NOUN
fbem-10524	185	5	of	of	ADP
fbem-10524	185	6	northwest	northwest	PROPN
fbem-10524	185	7	law	law	NOUN
fbem-10524	185	8	school	school	NOUN
fbem-10524	185	9	)	)	PUNCT
fbem-10524	185	10	.	.	PUNCT
fbem-10524	186	1	2006	2006	NUM
fbem-10524	186	2	(	(	PUNCT
fbem-10524	186	3	5	5	NUM
fbem-10524	186	4	)	)	PUNCT
fbem-10524	186	5	.	.	PUNCT
fbem-10524	187	1	[	[	X
fbem-10524	187	2	6	6	NUM
fbem-10524	187	3	]	]	X
fbem-10524	187	4	liu	liu	PROPN
fbem-10524	187	5	jianfa	jianfa	PROPN
fbem-10524	187	6	.	.	PUNCT
fbem-10524	188	1	problems	problem	NOUN
fbem-10524	188	2	of	of	ADP
fbem-10524	188	3	china	china	PROPN
fbem-10524	188	4	's	's	PART
fbem-10524	188	5	financial	financial	ADJ
fbem-10524	188	6	legislation	legislation	NOUN
fbem-10524	188	7	and	and	CCONJ
fbem-10524	188	8	countermeasures	countermeasure	NOUN
fbem-10524	188	9	.	.	PUNCT
fbem-10524	189	1	science	science	NOUN
fbem-10524	189	2	and	and	CCONJ
fbem-10524	189	3	technology	technology	NOUN
fbem-10524	189	4	entrepreneurship	entrepreneurship	NOUN
fbem-10524	189	5	monthly	monthly	ADV
fbem-10524	189	6	.	.	PUNCT
fbem-10524	190	1	2008	2008	NUM
fbem-10524	190	2	(	(	PUNCT
fbem-10524	190	3	12	12	NUM
fbem-10524	190	4	)	)	PUNCT
fbem-10524	190	5	.	.	PUNCT
fbem-10524	191	1	[	[	X
fbem-10524	191	2	7	7	X
fbem-10524	191	3	]	]	X
fbem-10524	191	4	liu	liu	PROPN
fbem-10524	191	5	jianwen	jianwen	NOUN
fbem-10524	191	6	,	,	PUNCT
fbem-10524	191	7	xiong	xiong	PROPN
fbem-10524	191	8	wei	wei	PROPN
fbem-10524	191	9	.	.	PUNCT
fbem-10524	192	1	finance	finance	NOUN
fbem-10524	192	2	and	and	CCONJ
fbem-10524	192	3	taxation	taxation	NOUN
fbem-10524	192	4	law	law	NOUN
fbem-10524	192	5	.	.	PUNCT
fbem-10524	193	1	law	law	NOUN
fbem-10524	193	2	press	press	NOUN
fbem-10524	193	3	.	.	PUNCT
fbem-10524	194	1	2009	2009	NUM
fbem-10524	194	2	edition	edition	NOUN
fbem-10524	194	3	.	.	PUNCT
fbem-10524	195	1	[	[	X
fbem-10524	195	2	8	8	NUM
fbem-10524	195	3	]	]	X
fbem-10524	195	4	jiang	jiang	PROPN
fbem-10524	195	5	dehai	dehai	PROPN
fbem-10524	195	6	.	.	PUNCT
fbem-10524	196	1	on	on	ADP
fbem-10524	196	2	the	the	DET
fbem-10524	196	3	nature	nature	NOUN
fbem-10524	196	4	of	of	ADP
fbem-10524	196	5	constitutional	constitutional	ADJ
fbem-10524	196	6	control	control	NOUN
fbem-10524	196	7	.	.	PUNCT
fbem-10524	197	1	journal	journal	PROPN
fbem-10524	197	2	of	of	ADP
fbem-10524	197	3	shanghai	shanghai	PROPN
fbem-10524	197	4	jiaotong	jiaotong	PROPN
fbem-10524	197	5	university	university	PROPN
fbem-10524	197	6	(	(	PUNCT
fbem-10524	197	7	philosophy	philosophy	NOUN
fbem-10524	197	8	and	and	CCONJ
fbem-10524	197	9	social	social	ADJ
fbem-10524	197	10	science	science	NOUN
fbem-10524	197	11	edition	edition	NOUN
fbem-10524	197	12	)	)	PUNCT
fbem-10524	197	13	.	.	PUNCT
fbem-10524	198	1	2003	2003	NUM
fbem-10524	198	2	(	(	PUNCT
fbem-10524	198	3	3	3	NUM
fbem-10524	198	4	)	)	PUNCT
fbem-10524	198	5	.	.	PUNCT
fbem-10524	199	1	[	[	X
fbem-10524	199	2	9	9	NUM
fbem-10524	199	3	]	]	X
fbem-10524	199	4	hua	hua	PROPN
fbem-10524	199	5	guoqing	guoqing	NOUN
fbem-10524	199	6	.	.	PUNCT
fbem-10524	200	1	the	the	DET
fbem-10524	200	2	concept	concept	NOUN
fbem-10524	200	3	of	of	ADP
fbem-10524	200	4	budget	budget	NOUN
fbem-10524	200	5	law	law	NOUN
fbem-10524	200	6	and	and	CCONJ
fbem-10524	200	7	the	the	DET
fbem-10524	200	8	improvement	improvement	NOUN
fbem-10524	200	9	of	of	ADP
fbem-10524	200	10	china	china	PROPN
fbem-10524	200	11	's	's	PART
fbem-10524	200	12	budget	budget	NOUN
fbem-10524	200	13	law	law	NOUN
fbem-10524	200	14	.	.	PUNCT
fbem-10524	201	1	law	law	NOUN
fbem-10524	201	2	forum	forum	PROPN
fbem-10524	201	3	.	.	PUNCT
fbem-10524	202	1	2009	2009	NUM
fbem-10524	202	2	(	(	PUNCT
fbem-10524	202	3	4	4	NUM
fbem-10524	202	4	)	)	PUNCT
fbem-10524	202	5	.	.	PUNCT
fbem-10524	203	1	[	[	X
fbem-10524	203	2	10	10	NUM
fbem-10524	203	3	]	]	X
fbem-10524	203	4	zhang	zhang	PROPN
fbem-10524	203	5	fuqiang	fuqiang	PROPN
fbem-10524	203	6	.	.	PUNCT
fbem-10524	204	1	on	on	ADP
fbem-10524	204	2	the	the	DET
fbem-10524	204	3	defects	defect	NOUN
fbem-10524	204	4	of	of	ADP
fbem-10524	204	5	china	china	PROPN
fbem-10524	204	6	's	's	PART
fbem-10524	204	7	financial	financial	ADJ
fbem-10524	204	8	transfer	transfer	NOUN
fbem-10524	204	9	legislation	legislation	NOUN
fbem-10524	204	10	and	and	CCONJ
fbem-10524	204	11	its	its	PRON
fbem-10524	204	12	improvement	improvement	NOUN
fbem-10524	204	13	.	.	PUNCT
fbem-10524	205	1	modern	modern	ADJ
fbem-10524	205	2	finance	finance	NOUN
fbem-10524	205	3	and	and	CCONJ
fbem-10524	205	4	economics	economic	NOUN
fbem-10524	205	5	.	.	PUNCT
fbem-10524	206	1	2010	2010	NUM
fbem-10524	206	2	(	(	PUNCT
fbem-10524	206	3	10	10	NUM
fbem-10524	206	4	)	)	PUNCT
fbem-10524	206	5	.	.	PUNCT
fbem-10524	207	1	[	[	X
fbem-10524	207	2	11	11	NUM
fbem-10524	207	3	]	]	X
fbem-10524	207	4	li	li	PROPN
fbem-10524	207	5	gang	gang	PROPN
fbem-10524	207	6	.	.	PUNCT
fbem-10524	208	1	fair	fair	ADJ
fbem-10524	208	2	value	value	NOUN
fbem-10524	208	3	theory	theory	NOUN
fbem-10524	208	4	of	of	ADP
fbem-10524	208	5	tax	tax	NOUN
fbem-10524	208	6	law	law	NOUN
fbem-10524	209	1	[	[	X
fbem-10524	209	2	c	c	X
fbem-10524	209	3	]	]	PUNCT
fbem-10524	209	4	.	.	PUNCT
fbem-10524	210	1	finance	finance	NOUN
fbem-10524	210	2	and	and	CCONJ
fbem-10524	210	3	tax	tax	NOUN
fbem-10524	210	4	law	law	NOUN
fbem-10524	210	5	series	series	NOUN
fbem-10524	210	6	.	.	PUNCT
fbem-10524	211	1	2002	2002	NUM
fbem-10524	211	2	.	.	PUNCT
fbem-10524	212	1	[	[	X
fbem-10524	212	2	12	12	NUM
fbem-10524	212	3	]	]	X
fbem-10524	212	4	yang	yang	PROPN
fbem-10524	212	5	xiaoqiang	xiaoqiang	PROPN
fbem-10524	212	6	.	.	PUNCT
fbem-10524	213	1	research	research	NOUN
fbem-10524	213	2	on	on	ADP
fbem-10524	213	3	tax	tax	NOUN
fbem-10524	213	4	debt	debt	NOUN
fbem-10524	213	5	relationship	relationship	NOUN
fbem-10524	213	6	and	and	CCONJ
fbem-10524	213	7	its	its	PRON
fbem-10524	213	8	changes	change	NOUN
fbem-10524	213	9	[	[	X
fbem-10524	213	10	c	c	X
fbem-10524	213	11	]	]	PUNCT
fbem-10524	213	12	.	.	PUNCT
fbem-10524	214	1	finance	finance	NOUN
fbem-10524	214	2	and	and	CCONJ
fbem-10524	214	3	tax	tax	NOUN
fbem-10524	214	4	law	law	NOUN
fbem-10524	214	5	series	series	NOUN
fbem-10524	214	6	.	.	PUNCT
fbem-10524	215	1	2002	2002	NUM
fbem-10524	215	2	.	.	PUNCT