id	sid	tid	token	lemma	pos
fbem-10891	1	1	frontiers	frontier	NOUN
fbem-10891	1	2	in	in	ADP
fbem-10891	1	3	business	business	NOUN
fbem-10891	1	4	,	,	PUNCT
fbem-10891	1	5	economics	economic	NOUN
fbem-10891	1	6	and	and	CCONJ
fbem-10891	1	7	management	management	NOUN
fbem-10891	1	8	issn	issn	PROPN
fbem-10891	1	9	:	:	PUNCT
fbem-10891	1	10	2766	2766	NUM
fbem-10891	1	11	-	-	PUNCT
fbem-10891	1	12	824x	824x	NUM
fbem-10891	1	13	|	|	ADJ
fbem-10891	1	14	vol	vol	NOUN
fbem-10891	1	15	.	.	PROPN
fbem-10891	2	1	10	10	NUM
fbem-10891	2	2	,	,	PUNCT
fbem-10891	2	3	no	no	INTJ
fbem-10891	2	4	.	.	NOUN
fbem-10891	2	5	2	2	NUM
fbem-10891	2	6	,	,	PUNCT
fbem-10891	2	7	2023	2023	NUM
fbem-10891	2	8	121	121	NUM
fbem-10891	2	9	the	the	DET
fbem-10891	2	10	problems	problem	NOUN
fbem-10891	2	11	and	and	CCONJ
fbem-10891	2	12	countermeasures	countermeasure	NOUN
fbem-10891	2	13	of	of	ADP
fbem-10891	2	14	accounting	account	VERB
fbem-10891	2	15	in	in	ADP
fbem-10891	2	16	manufacturing	manufacturing	NOUN
fbem-10891	2	17	industry	industry	NOUN
fbem-10891	2	18	hongxia	hongxia	PROPN
fbem-10891	2	19	zeng	zeng	PROPN
fbem-10891	2	20	*	*	PROPN
fbem-10891	2	21	,	,	PUNCT
fbem-10891	2	22	long	long	ADJ
fbem-10891	2	23	tang	tang	PROPN
fbem-10891	2	24	school	school	NOUN
fbem-10891	2	25	of	of	ADP
fbem-10891	2	26	economics	economic	NOUN
fbem-10891	2	27	and	and	CCONJ
fbem-10891	2	28	management	management	NOUN
fbem-10891	2	29	,	,	PUNCT
fbem-10891	2	30	southwest	southwest	ADJ
fbem-10891	2	31	petroleum	petroleum	PROPN
fbem-10891	2	32	university	university	PROPN
fbem-10891	2	33	,	,	PUNCT
fbem-10891	2	34	chengdu	chengdu	PROPN
fbem-10891	2	35	610500	610500	NUM
fbem-10891	2	36	,	,	PUNCT
fbem-10891	2	37	china	china	PROPN
fbem-10891	2	38	*	*	PUNCT
fbem-10891	2	39	corresponding	correspond	VERB
fbem-10891	2	40	author	author	NOUN
fbem-10891	2	41	abstract	abstract	NOUN
fbem-10891	2	42	:	:	PUNCT
fbem-10891	2	43	accounting	accounting	NOUN
fbem-10891	2	44	is	be	AUX
fbem-10891	2	45	the	the	DET
fbem-10891	2	46	soul	soul	NOUN
fbem-10891	2	47	of	of	ADP
fbem-10891	2	48	an	an	DET
fbem-10891	2	49	enterprise	enterprise	NOUN
fbem-10891	2	50	development	development	NOUN
fbem-10891	2	51	,	,	PUNCT
fbem-10891	2	52	it	it	PRON
fbem-10891	2	53	plays	play	VERB
fbem-10891	2	54	an	an	DET
fbem-10891	2	55	important	important	ADJ
fbem-10891	2	56	role	role	NOUN
fbem-10891	2	57	in	in	ADP
fbem-10891	2	58	improving	improve	VERB
fbem-10891	2	59	the	the	DET
fbem-10891	2	60	economic	economic	ADJ
fbem-10891	2	61	benefits	benefit	NOUN
fbem-10891	2	62	of	of	ADP
fbem-10891	2	63	enterprises	enterprise	NOUN
fbem-10891	2	64	,	,	PUNCT
fbem-10891	2	65	and	and	CCONJ
fbem-10891	2	66	the	the	DET
fbem-10891	2	67	level	level	NOUN
fbem-10891	2	68	of	of	ADP
fbem-10891	2	69	enterprise	enterprise	NOUN
fbem-10891	2	70	development	development	NOUN
fbem-10891	2	71	is	be	AUX
fbem-10891	2	72	affected	affect	VERB
fbem-10891	2	73	by	by	ADP
fbem-10891	2	74	the	the	DET
fbem-10891	2	75	level	level	NOUN
fbem-10891	2	76	of	of	ADP
fbem-10891	2	77	accounting	account	VERB
fbem-10891	2	78	to	to	ADP
fbem-10891	2	79	a	a	DET
fbem-10891	2	80	certain	certain	ADJ
fbem-10891	2	81	extent	extent	NOUN
fbem-10891	2	82	.	.	PUNCT
fbem-10891	3	1	at	at	ADP
fbem-10891	3	2	present	present	ADJ
fbem-10891	3	3	,	,	PUNCT
fbem-10891	3	4	there	there	PRON
fbem-10891	3	5	are	be	VERB
fbem-10891	3	6	still	still	ADV
fbem-10891	3	7	many	many	ADJ
fbem-10891	3	8	problems	problem	NOUN
fbem-10891	3	9	in	in	ADP
fbem-10891	3	10	the	the	DET
fbem-10891	3	11	accounting	accounting	NOUN
fbem-10891	3	12	treatment	treatment	NOUN
fbem-10891	3	13	of	of	ADP
fbem-10891	3	14	china	china	PROPN
fbem-10891	3	15	's	's	PART
fbem-10891	3	16	manufacturing	manufacturing	NOUN
fbem-10891	3	17	enterprises	enterprise	NOUN
fbem-10891	3	18	,	,	PUNCT
fbem-10891	3	19	so	so	SCONJ
fbem-10891	3	20	that	that	SCONJ
fbem-10891	3	21	it	it	PRON
fbem-10891	3	22	can	can	AUX
fbem-10891	3	23	not	not	PART
fbem-10891	3	24	well	well	ADV
fbem-10891	3	25	adapt	adapt	VERB
fbem-10891	3	26	to	to	ADP
fbem-10891	3	27	the	the	DET
fbem-10891	3	28	production	production	NOUN
fbem-10891	3	29	needs	need	NOUN
fbem-10891	3	30	of	of	ADP
fbem-10891	3	31	enterprises	enterprise	NOUN
fbem-10891	3	32	,	,	PUNCT
fbem-10891	3	33	affecting	affect	VERB
fbem-10891	3	34	the	the	DET
fbem-10891	3	35	healthy	healthy	ADJ
fbem-10891	3	36	and	and	CCONJ
fbem-10891	3	37	orderly	orderly	ADJ
fbem-10891	3	38	development	development	NOUN
fbem-10891	3	39	of	of	ADP
fbem-10891	3	40	enterprises	enterprise	NOUN
fbem-10891	3	41	.	.	PUNCT
fbem-10891	4	1	in	in	ADP
fbem-10891	4	2	this	this	DET
fbem-10891	4	3	case	case	NOUN
fbem-10891	4	4	,	,	PUNCT
fbem-10891	4	5	manufacturing	manufacturing	NOUN
fbem-10891	4	6	enterprises	enterprise	NOUN
fbem-10891	4	7	should	should	AUX
fbem-10891	4	8	strengthen	strengthen	VERB
fbem-10891	4	9	accounting	accounting	NOUN
fbem-10891	4	10	,	,	PUNCT
fbem-10891	4	11	so	so	SCONJ
fbem-10891	4	12	that	that	SCONJ
fbem-10891	4	13	managers	manager	NOUN
fbem-10891	4	14	can	can	AUX
fbem-10891	4	15	make	make	VERB
fbem-10891	4	16	decisions	decision	NOUN
fbem-10891	4	17	favorable	favorable	ADJ
fbem-10891	4	18	to	to	ADP
fbem-10891	4	19	the	the	DET
fbem-10891	4	20	development	development	NOUN
fbem-10891	4	21	of	of	ADP
fbem-10891	4	22	enterprises	enterprise	NOUN
fbem-10891	4	23	.	.	PUNCT
fbem-10891	5	1	based	base	VERB
fbem-10891	5	2	on	on	ADP
fbem-10891	5	3	this	this	PRON
fbem-10891	5	4	,	,	PUNCT
fbem-10891	5	5	this	this	DET
fbem-10891	5	6	paper	paper	NOUN
fbem-10891	5	7	expounds	expound	VERB
fbem-10891	5	8	the	the	DET
fbem-10891	5	9	significance	significance	NOUN
fbem-10891	5	10	of	of	ADP
fbem-10891	5	11	accounting	accounting	NOUN
fbem-10891	5	12	in	in	ADP
fbem-10891	5	13	the	the	DET
fbem-10891	5	14	development	development	NOUN
fbem-10891	5	15	and	and	CCONJ
fbem-10891	5	16	operation	operation	NOUN
fbem-10891	5	17	of	of	ADP
fbem-10891	5	18	manufacturing	manufacturing	NOUN
fbem-10891	5	19	enterprises	enterprise	NOUN
fbem-10891	5	20	,	,	PUNCT
fbem-10891	5	21	analyzes	analyze	VERB
fbem-10891	5	22	the	the	DET
fbem-10891	5	23	problems	problem	NOUN
fbem-10891	5	24	in	in	ADP
fbem-10891	5	25	the	the	DET
fbem-10891	5	26	current	current	ADJ
fbem-10891	5	27	accounting	accounting	NOUN
fbem-10891	5	28	work	work	NOUN
fbem-10891	5	29	of	of	ADP
fbem-10891	5	30	manufacturing	manufacturing	NOUN
fbem-10891	5	31	enterprises	enterprise	NOUN
fbem-10891	5	32	,	,	PUNCT
fbem-10891	5	33	and	and	CCONJ
fbem-10891	5	34	puts	put	VERB
fbem-10891	5	35	forward	forward	ADV
fbem-10891	5	36	some	some	DET
fbem-10891	5	37	reasonable	reasonable	ADJ
fbem-10891	5	38	countermeasures	countermeasure	NOUN
fbem-10891	5	39	and	and	CCONJ
fbem-10891	5	40	suggestions	suggestion	NOUN
fbem-10891	5	41	.	.	PUNCT
fbem-10891	6	1	keywords	keyword	NOUN
fbem-10891	6	2	:	:	PUNCT
fbem-10891	6	3	manufacturing	manufacturing	NOUN
fbem-10891	6	4	enterprises	enterprise	NOUN
fbem-10891	6	5	,	,	PUNCT
fbem-10891	6	6	accounting	accounting	NOUN
fbem-10891	6	7	,	,	PUNCT
fbem-10891	6	8	solution	solution	NOUN
fbem-10891	6	9	.	.	PUNCT
fbem-10891	7	1	1	1	X
fbem-10891	7	2	.	.	X
fbem-10891	7	3	introduction	introduction	NOUN
fbem-10891	7	4	with	with	ADP
fbem-10891	7	5	the	the	DET
fbem-10891	7	6	continuous	continuous	ADJ
fbem-10891	7	7	reform	reform	NOUN
fbem-10891	7	8	and	and	CCONJ
fbem-10891	7	9	development	development	NOUN
fbem-10891	7	10	of	of	ADP
fbem-10891	7	11	the	the	DET
fbem-10891	7	12	national	national	ADJ
fbem-10891	7	13	economic	economic	ADJ
fbem-10891	7	14	system	system	NOUN
fbem-10891	7	15	,	,	PUNCT
fbem-10891	7	16	the	the	DET
fbem-10891	7	17	manufacturing	manufacturing	NOUN
fbem-10891	7	18	industry	industry	NOUN
fbem-10891	7	19	has	have	AUX
fbem-10891	7	20	been	be	AUX
fbem-10891	7	21	the	the	DET
fbem-10891	7	22	rapid	rapid	ADJ
fbem-10891	7	23	development	development	NOUN
fbem-10891	7	24	,	,	PUNCT
fbem-10891	7	25	it	it	PRON
fbem-10891	7	26	has	have	AUX
fbem-10891	7	27	become	become	VERB
fbem-10891	7	28	an	an	DET
fbem-10891	7	29	important	important	ADJ
fbem-10891	7	30	part	part	NOUN
fbem-10891	7	31	of	of	ADP
fbem-10891	7	32	our	our	PRON
fbem-10891	7	33	national	national	ADJ
fbem-10891	7	34	economy	economy	NOUN
fbem-10891	7	35	,	,	PUNCT
fbem-10891	7	36	in	in	ADP
fbem-10891	7	37	promoting	promote	VERB
fbem-10891	7	38	the	the	DET
fbem-10891	7	39	stable	stable	ADJ
fbem-10891	7	40	development	development	NOUN
fbem-10891	7	41	of	of	ADP
fbem-10891	7	42	social	social	ADJ
fbem-10891	7	43	economy	economy	NOUN
fbem-10891	7	44	has	have	AUX
fbem-10891	7	45	played	play	VERB
fbem-10891	7	46	an	an	DET
fbem-10891	7	47	important	important	ADJ
fbem-10891	7	48	role	role	NOUN
fbem-10891	7	49	.	.	PUNCT
fbem-10891	8	1	however	however	ADV
fbem-10891	8	2	,	,	PUNCT
fbem-10891	8	3	in	in	ADP
fbem-10891	8	4	the	the	DET
fbem-10891	8	5	process	process	NOUN
fbem-10891	8	6	of	of	ADP
fbem-10891	8	7	sustainable	sustainable	ADJ
fbem-10891	8	8	development	development	NOUN
fbem-10891	8	9	of	of	ADP
fbem-10891	8	10	the	the	DET
fbem-10891	8	11	manufacturing	manufacturing	NOUN
fbem-10891	8	12	industry	industry	NOUN
fbem-10891	8	13	,	,	PUNCT
fbem-10891	8	14	some	some	DET
fbem-10891	8	15	enterprises	enterprise	NOUN
fbem-10891	8	16	still	still	ADV
fbem-10891	8	17	have	have	VERB
fbem-10891	8	18	many	many	ADJ
fbem-10891	8	19	problems	problem	NOUN
fbem-10891	8	20	,	,	PUNCT
fbem-10891	8	21	of	of	ADP
fbem-10891	8	22	which	which	PRON
fbem-10891	8	23	the	the	DET
fbem-10891	8	24	financial	financial	ADJ
fbem-10891	8	25	accounting	accounting	NOUN
fbem-10891	8	26	problem	problem	NOUN
fbem-10891	8	27	is	be	AUX
fbem-10891	8	28	particularly	particularly	ADV
fbem-10891	8	29	prominent	prominent	ADJ
fbem-10891	8	30	,	,	PUNCT
fbem-10891	8	31	so	so	SCONJ
fbem-10891	8	32	that	that	SCONJ
fbem-10891	8	33	the	the	DET
fbem-10891	8	34	comprehensive	comprehensive	ADJ
fbem-10891	8	35	construction	construction	NOUN
fbem-10891	8	36	of	of	ADP
fbem-10891	8	37	the	the	DET
fbem-10891	8	38	manufacturing	manufacturing	NOUN
fbem-10891	8	39	industry	industry	NOUN
fbem-10891	8	40	is	be	AUX
fbem-10891	8	41	relatively	relatively	ADV
fbem-10891	8	42	lagging	lag	VERB
fbem-10891	8	43	behind	behind	ADV
fbem-10891	8	44	.	.	PUNCT
fbem-10891	9	1	therefore	therefore	ADV
fbem-10891	9	2	,	,	PUNCT
fbem-10891	9	3	enterprises	enterprise	NOUN
fbem-10891	9	4	need	need	VERB
fbem-10891	9	5	to	to	PART
fbem-10891	9	6	continue	continue	VERB
fbem-10891	9	7	to	to	PART
fbem-10891	9	8	improve	improve	VERB
fbem-10891	9	9	various	various	ADJ
fbem-10891	9	10	strategies	strategy	NOUN
fbem-10891	9	11	,	,	PUNCT
fbem-10891	9	12	improve	improve	VERB
fbem-10891	9	13	the	the	DET
fbem-10891	9	14	level	level	NOUN
fbem-10891	9	15	of	of	ADP
fbem-10891	9	16	accounting	accounting	NOUN
fbem-10891	9	17	,	,	PUNCT
fbem-10891	9	18	and	and	CCONJ
fbem-10891	9	19	increase	increase	VERB
fbem-10891	9	20	the	the	DET
fbem-10891	9	21	importance	importance	NOUN
fbem-10891	9	22	of	of	ADP
fbem-10891	9	23	accounting	account	VERB
fbem-10891	9	24	in	in	ADP
fbem-10891	9	25	the	the	DET
fbem-10891	9	26	economic	economic	ADJ
fbem-10891	9	27	development	development	NOUN
fbem-10891	9	28	of	of	ADP
fbem-10891	9	29	manufacturing	manufacturing	NOUN
fbem-10891	9	30	enterprises	enterprise	NOUN
fbem-10891	9	31	,	,	PUNCT
fbem-10891	9	32	which	which	PRON
fbem-10891	9	33	has	have	VERB
fbem-10891	9	34	a	a	DET
fbem-10891	9	35	significant	significant	ADJ
fbem-10891	9	36	role	role	NOUN
fbem-10891	9	37	in	in	ADP
fbem-10891	9	38	strengthening	strengthen	VERB
fbem-10891	9	39	the	the	DET
fbem-10891	9	40	internal	internal	ADJ
fbem-10891	9	41	management	management	NOUN
fbem-10891	9	42	of	of	ADP
fbem-10891	9	43	enterprises	enterprise	NOUN
fbem-10891	9	44	,	,	PUNCT
fbem-10891	9	45	effectively	effectively	ADV
fbem-10891	9	46	completing	complete	VERB
fbem-10891	9	47	the	the	DET
fbem-10891	9	48	analysis	analysis	NOUN
fbem-10891	9	49	of	of	ADP
fbem-10891	9	50	enterprise	enterprise	NOUN
fbem-10891	9	51	conditions	condition	NOUN
fbem-10891	9	52	,	,	PUNCT
fbem-10891	9	53	and	and	CCONJ
fbem-10891	9	54	promoting	promote	VERB
fbem-10891	9	55	the	the	DET
fbem-10891	9	56	healthy	healthy	ADJ
fbem-10891	9	57	development	development	NOUN
fbem-10891	9	58	of	of	ADP
fbem-10891	9	59	enterprises	enterprise	NOUN
fbem-10891	9	60	.	.	PUNCT
fbem-10891	10	1	2	2	X
fbem-10891	10	2	.	.	X
fbem-10891	10	3	the	the	DET
fbem-10891	10	4	content	content	NOUN
fbem-10891	10	5	analysis	analysis	NOUN
fbem-10891	10	6	of	of	ADP
fbem-10891	10	7	manufacturing	manufacture	VERB
fbem-10891	10	8	accounting	accounting	NOUN
fbem-10891	10	9	in	in	ADP
fbem-10891	10	10	the	the	DET
fbem-10891	10	11	process	process	NOUN
fbem-10891	10	12	of	of	ADP
fbem-10891	10	13	china	china	PROPN
fbem-10891	10	14	's	's	PART
fbem-10891	10	15	economic	economic	ADJ
fbem-10891	10	16	development	development	NOUN
fbem-10891	10	17	,	,	PUNCT
fbem-10891	10	18	the	the	DET
fbem-10891	10	19	manufacturing	manufacturing	NOUN
fbem-10891	10	20	industry	industry	NOUN
fbem-10891	10	21	is	be	AUX
fbem-10891	10	22	a	a	DET
fbem-10891	10	23	very	very	ADV
fbem-10891	10	24	important	important	ADJ
fbem-10891	10	25	production	production	NOUN
fbem-10891	10	26	category	category	NOUN
fbem-10891	10	27	,	,	PUNCT
fbem-10891	10	28	from	from	ADP
fbem-10891	10	29	the	the	DET
fbem-10891	10	30	investment	investment	NOUN
fbem-10891	10	31	of	of	ADP
fbem-10891	10	32	funds	fund	NOUN
fbem-10891	10	33	,	,	PUNCT
fbem-10891	10	34	the	the	DET
fbem-10891	10	35	use	use	NOUN
fbem-10891	10	36	of	of	ADP
fbem-10891	10	37	the	the	DET
fbem-10891	10	38	final	final	ADJ
fbem-10891	10	39	product	product	NOUN
fbem-10891	10	40	to	to	ADP
fbem-10891	10	41	the	the	DET
fbem-10891	10	42	completion	completion	NOUN
fbem-10891	10	43	and	and	CCONJ
fbem-10891	10	44	sale	sale	NOUN
fbem-10891	10	45	of	of	ADP
fbem-10891	10	46	the	the	DET
fbem-10891	10	47	entire	entire	ADJ
fbem-10891	10	48	process	process	NOUN
fbem-10891	10	49	,	,	PUNCT
fbem-10891	10	50	is	be	AUX
fbem-10891	10	51	a	a	DET
fbem-10891	10	52	process	process	NOUN
fbem-10891	10	53	to	to	PART
fbem-10891	10	54	achieve	achieve	VERB
fbem-10891	10	55	the	the	DET
fbem-10891	10	56	cycle	cycle	NOUN
fbem-10891	10	57	and	and	CCONJ
fbem-10891	10	58	turnover	turnover	NOUN
fbem-10891	10	59	of	of	ADP
fbem-10891	10	60	funds	fund	NOUN
fbem-10891	10	61	.	.	PUNCT
fbem-10891	11	1	the	the	DET
fbem-10891	11	2	accounting	accounting	NOUN
fbem-10891	11	3	of	of	ADP
fbem-10891	11	4	manufacturing	manufacturing	NOUN
fbem-10891	11	5	industry	industry	NOUN
fbem-10891	11	6	includes	include	VERB
fbem-10891	11	7	the	the	DET
fbem-10891	11	8	collection	collection	NOUN
fbem-10891	11	9	and	and	CCONJ
fbem-10891	11	10	payment	payment	NOUN
fbem-10891	11	11	of	of	ADP
fbem-10891	11	12	capital	capital	NOUN
fbem-10891	11	13	financing	financing	NOUN
fbem-10891	11	14	,	,	PUNCT
fbem-10891	11	15	the	the	DET
fbem-10891	11	16	accounting	accounting	NOUN
fbem-10891	11	17	of	of	ADP
fbem-10891	11	18	material	material	NOUN
fbem-10891	11	19	supply	supply	NOUN
fbem-10891	11	20	in	in	ADP
fbem-10891	11	21	the	the	DET
fbem-10891	11	22	procurement	procurement	NOUN
fbem-10891	11	23	process	process	NOUN
fbem-10891	11	24	,	,	PUNCT
fbem-10891	11	25	the	the	DET
fbem-10891	11	26	accounting	accounting	NOUN
fbem-10891	11	27	of	of	ADP
fbem-10891	11	28	production	production	NOUN
fbem-10891	11	29	process	process	NOUN
fbem-10891	11	30	,	,	PUNCT
fbem-10891	11	31	the	the	DET
fbem-10891	11	32	accounting	accounting	NOUN
fbem-10891	11	33	of	of	ADP
fbem-10891	11	34	sales	sale	NOUN
fbem-10891	11	35	process	process	NOUN
fbem-10891	11	36	and	and	CCONJ
fbem-10891	11	37	the	the	DET
fbem-10891	11	38	distribution	distribution	NOUN
fbem-10891	11	39	of	of	ADP
fbem-10891	11	40	financial	financial	ADJ
fbem-10891	11	41	results	result	NOUN
fbem-10891	11	42	.	.	PUNCT
fbem-10891	12	1	in	in	ADP
fbem-10891	12	2	the	the	DET
fbem-10891	12	3	whole	whole	ADJ
fbem-10891	12	4	process	process	NOUN
fbem-10891	12	5	of	of	ADP
fbem-10891	12	6	accounting	accounting	NOUN
fbem-10891	12	7	,	,	PUNCT
fbem-10891	12	8	it	it	PRON
fbem-10891	12	9	is	be	AUX
fbem-10891	12	10	especially	especially	ADV
fbem-10891	12	11	necessary	necessary	ADJ
fbem-10891	12	12	to	to	PART
fbem-10891	12	13	pay	pay	VERB
fbem-10891	12	14	enough	enough	ADJ
fbem-10891	12	15	attention	attention	NOUN
fbem-10891	12	16	to	to	ADP
fbem-10891	12	17	the	the	DET
fbem-10891	12	18	accounting	accounting	NOUN
fbem-10891	12	19	of	of	ADP
fbem-10891	12	20	enterprise	enterprise	NOUN
fbem-10891	12	21	funds	fund	NOUN
fbem-10891	12	22	,	,	PUNCT
fbem-10891	12	23	to	to	PART
fbem-10891	12	24	ensure	ensure	VERB
fbem-10891	12	25	the	the	DET
fbem-10891	12	26	smooth	smooth	ADJ
fbem-10891	12	27	operation	operation	NOUN
fbem-10891	12	28	of	of	ADP
fbem-10891	12	29	funds	fund	NOUN
fbem-10891	12	30	,	,	PUNCT
fbem-10891	12	31	to	to	PART
fbem-10891	12	32	record	record	VERB
fbem-10891	12	33	the	the	DET
fbem-10891	12	34	financial	financial	ADJ
fbem-10891	12	35	data	datum	NOUN
fbem-10891	12	36	generated	generate	VERB
fbem-10891	12	37	in	in	ADP
fbem-10891	12	38	the	the	DET
fbem-10891	12	39	operation	operation	NOUN
fbem-10891	12	40	process	process	NOUN
fbem-10891	12	41	,	,	PUNCT
fbem-10891	12	42	to	to	PART
fbem-10891	12	43	form	form	VERB
fbem-10891	12	44	a	a	DET
fbem-10891	12	45	comprehensive	comprehensive	ADJ
fbem-10891	12	46	and	and	CCONJ
fbem-10891	12	47	objective	objective	ADJ
fbem-10891	12	48	financial	financial	ADJ
fbem-10891	12	49	statement	statement	NOUN
fbem-10891	12	50	,	,	PUNCT
fbem-10891	12	51	and	and	CCONJ
fbem-10891	12	52	to	to	PART
fbem-10891	12	53	provide	provide	VERB
fbem-10891	12	54	a	a	DET
fbem-10891	12	55	more	more	ADV
fbem-10891	12	56	scientific	scientific	ADJ
fbem-10891	12	57	basis	basis	NOUN
fbem-10891	12	58	for	for	ADP
fbem-10891	12	59	the	the	DET
fbem-10891	12	60	business	business	NOUN
fbem-10891	12	61	activities	activity	NOUN
fbem-10891	12	62	of	of	ADP
fbem-10891	12	63	enterprises	enterprise	NOUN
fbem-10891	12	64	.	.	PUNCT
fbem-10891	13	1	financial	financial	ADJ
fbem-10891	13	2	accounting	accounting	NOUN
fbem-10891	13	3	is	be	AUX
fbem-10891	13	4	particularly	particularly	ADV
fbem-10891	13	5	important	important	ADJ
fbem-10891	13	6	for	for	ADP
fbem-10891	13	7	the	the	DET
fbem-10891	13	8	development	development	NOUN
fbem-10891	13	9	of	of	ADP
fbem-10891	13	10	manufacturing	manufacturing	NOUN
fbem-10891	13	11	enterprises	enterprise	NOUN
fbem-10891	13	12	.	.	PUNCT
fbem-10891	14	1	as	as	ADP
fbem-10891	14	2	the	the	DET
fbem-10891	14	3	basic	basic	ADJ
fbem-10891	14	4	link	link	NOUN
fbem-10891	14	5	of	of	ADP
fbem-10891	14	6	each	each	DET
fbem-10891	14	7	enterprise	enterprise	NOUN
fbem-10891	14	8	's	's	PART
fbem-10891	14	9	production	production	NOUN
fbem-10891	14	10	and	and	CCONJ
fbem-10891	14	11	operation	operation	NOUN
fbem-10891	14	12	,	,	PUNCT
fbem-10891	14	13	it	it	PRON
fbem-10891	14	14	needs	need	VERB
fbem-10891	14	15	to	to	PART
fbem-10891	14	16	take	take	VERB
fbem-10891	14	17	currency	currency	NOUN
fbem-10891	14	18	as	as	ADP
fbem-10891	14	19	the	the	DET
fbem-10891	14	20	main	main	ADJ
fbem-10891	14	21	measurement	measurement	NOUN
fbem-10891	14	22	scale	scale	NOUN
fbem-10891	14	23	to	to	PART
fbem-10891	14	24	reflect	reflect	VERB
fbem-10891	14	25	the	the	DET
fbem-10891	14	26	comprehensive	comprehensive	ADJ
fbem-10891	14	27	,	,	PUNCT
fbem-10891	14	28	complete	complete	ADJ
fbem-10891	14	29	,	,	PUNCT
fbem-10891	14	30	continuous	continuous	ADJ
fbem-10891	14	31	and	and	CCONJ
fbem-10891	14	32	systematic	systematic	ADJ
fbem-10891	14	33	characteristics	characteristic	NOUN
fbem-10891	14	34	of	of	ADP
fbem-10891	14	35	this	this	DET
fbem-10891	14	36	work	work	NOUN
fbem-10891	14	37	.	.	PUNCT
fbem-10891	15	1	in	in	ADP
fbem-10891	15	2	the	the	DET
fbem-10891	15	3	actual	actual	ADJ
fbem-10891	15	4	accounting	accounting	NOUN
fbem-10891	15	5	work	work	NOUN
fbem-10891	15	6	,	,	PUNCT
fbem-10891	15	7	specific	specific	ADJ
fbem-10891	15	8	vouchers	voucher	NOUN
fbem-10891	15	9	should	should	AUX
fbem-10891	15	10	be	be	AUX
fbem-10891	15	11	used	use	VERB
fbem-10891	15	12	as	as	ADP
fbem-10891	15	13	the	the	DET
fbem-10891	15	14	basis	basis	NOUN
fbem-10891	15	15	,	,	PUNCT
fbem-10891	15	16	and	and	CCONJ
fbem-10891	15	17	the	the	DET
fbem-10891	15	18	accuracy	accuracy	NOUN
fbem-10891	15	19	of	of	ADP
fbem-10891	15	20	financial	financial	ADJ
fbem-10891	15	21	accounting	accounting	NOUN
fbem-10891	15	22	should	should	AUX
fbem-10891	15	23	be	be	AUX
fbem-10891	15	24	improved	improve	VERB
fbem-10891	15	25	in	in	ADP
fbem-10891	15	26	strict	strict	ADJ
fbem-10891	15	27	accordance	accordance	NOUN
fbem-10891	15	28	with	with	ADP
fbem-10891	15	29	china	china	PROPN
fbem-10891	15	30	's	's	PART
fbem-10891	15	31	accounting	accounting	NOUN
fbem-10891	15	32	norms	norm	NOUN
fbem-10891	15	33	and	and	CCONJ
fbem-10891	15	34	standards	standard	NOUN
fbem-10891	15	35	.	.	PUNCT
fbem-10891	16	1	in	in	ADP
fbem-10891	16	2	the	the	DET
fbem-10891	16	3	process	process	NOUN
fbem-10891	16	4	of	of	ADP
fbem-10891	16	5	producing	produce	VERB
fbem-10891	16	6	products	product	NOUN
fbem-10891	16	7	,	,	PUNCT
fbem-10891	16	8	manufacturing	manufacturing	NOUN
fbem-10891	16	9	enterprises	enterprise	NOUN
fbem-10891	16	10	should	should	AUX
fbem-10891	16	11	invest	invest	VERB
fbem-10891	16	12	certain	certain	ADJ
fbem-10891	16	13	funds	fund	NOUN
fbem-10891	16	14	to	to	PART
fbem-10891	16	15	support	support	VERB
fbem-10891	16	16	the	the	DET
fbem-10891	16	17	continuous	continuous	ADJ
fbem-10891	16	18	production	production	NOUN
fbem-10891	16	19	of	of	ADP
fbem-10891	16	20	products	product	NOUN
fbem-10891	16	21	,	,	PUNCT
fbem-10891	16	22	which	which	PRON
fbem-10891	16	23	needs	need	VERB
fbem-10891	16	24	to	to	PART
fbem-10891	16	25	take	take	VERB
fbem-10891	16	26	financial	financial	ADJ
fbem-10891	16	27	accounting	accounting	NOUN
fbem-10891	16	28	as	as	ADP
fbem-10891	16	29	the	the	DET
fbem-10891	16	30	basis	basis	NOUN
fbem-10891	16	31	to	to	PART
fbem-10891	16	32	reflect	reflect	VERB
fbem-10891	16	33	the	the	DET
fbem-10891	16	34	financial	financial	ADJ
fbem-10891	16	35	and	and	CCONJ
fbem-10891	16	36	operating	operating	NOUN
fbem-10891	16	37	conditions	condition	NOUN
fbem-10891	16	38	of	of	ADP
fbem-10891	16	39	enterprises	enterprise	NOUN
fbem-10891	16	40	.	.	PUNCT
fbem-10891	17	1	to	to	PART
fbem-10891	17	2	provide	provide	VERB
fbem-10891	17	3	a	a	DET
fbem-10891	17	4	good	good	ADJ
fbem-10891	17	5	guarantee	guarantee	NOUN
fbem-10891	17	6	for	for	ADP
fbem-10891	17	7	the	the	DET
fbem-10891	17	8	future	future	ADJ
fbem-10891	17	9	development	development	NOUN
fbem-10891	17	10	of	of	ADP
fbem-10891	17	11	enterprises	enterprise	NOUN
fbem-10891	17	12	.	.	PUNCT
fbem-10891	18	1	in	in	ADP
fbem-10891	18	2	the	the	DET
fbem-10891	18	3	process	process	NOUN
fbem-10891	18	4	of	of	ADP
fbem-10891	18	5	organizing	organize	VERB
fbem-10891	18	6	all	all	DET
fbem-10891	18	7	kinds	kind	NOUN
fbem-10891	18	8	of	of	ADP
fbem-10891	18	9	work	work	NOUN
fbem-10891	18	10	,	,	PUNCT
fbem-10891	18	11	the	the	DET
fbem-10891	18	12	enterprise	enterprise	NOUN
fbem-10891	18	13	management	management	NOUN
fbem-10891	18	14	needs	need	VERB
fbem-10891	18	15	to	to	PART
fbem-10891	18	16	make	make	VERB
fbem-10891	18	17	business	business	NOUN
fbem-10891	18	18	plans	plan	NOUN
fbem-10891	18	19	based	base	VERB
fbem-10891	18	20	on	on	ADP
fbem-10891	18	21	financial	financial	ADJ
fbem-10891	18	22	accounting	accounting	NOUN
fbem-10891	18	23	information	information	NOUN
fbem-10891	18	24	and	and	CCONJ
fbem-10891	18	25	data	datum	NOUN
fbem-10891	18	26	.	.	PUNCT
fbem-10891	19	1	therefore	therefore	ADV
fbem-10891	19	2	,	,	PUNCT
fbem-10891	19	3	a	a	DET
fbem-10891	19	4	good	good	ADJ
fbem-10891	19	5	job	job	NOUN
fbem-10891	19	6	in	in	ADP
fbem-10891	19	7	financial	financial	ADJ
fbem-10891	19	8	accounting	accounting	NOUN
fbem-10891	19	9	can	can	AUX
fbem-10891	19	10	improve	improve	VERB
fbem-10891	19	11	the	the	DET
fbem-10891	19	12	feasibility	feasibility	NOUN
fbem-10891	19	13	of	of	ADP
fbem-10891	19	14	business	business	NOUN
fbem-10891	19	15	decisions	decision	NOUN
fbem-10891	19	16	,	,	PUNCT
fbem-10891	19	17	ensure	ensure	VERB
fbem-10891	19	18	the	the	DET
fbem-10891	19	19	transparency	transparency	NOUN
fbem-10891	19	20	of	of	ADP
fbem-10891	19	21	the	the	DET
fbem-10891	19	22	enterprise	enterprise	NOUN
fbem-10891	19	23	,	,	PUNCT
fbem-10891	19	24	standardize	standardize	VERB
fbem-10891	19	25	the	the	DET
fbem-10891	19	26	behavior	behavior	NOUN
fbem-10891	19	27	and	and	CCONJ
fbem-10891	19	28	operation	operation	NOUN
fbem-10891	19	29	of	of	ADP
fbem-10891	19	30	staff	staff	NOUN
fbem-10891	19	31	in	in	ADP
fbem-10891	19	32	various	various	ADJ
fbem-10891	19	33	departments	department	NOUN
fbem-10891	19	34	,	,	PUNCT
fbem-10891	19	35	and	and	CCONJ
fbem-10891	19	36	improve	improve	VERB
fbem-10891	19	37	the	the	DET
fbem-10891	19	38	overall	overall	ADJ
fbem-10891	19	39	efficiency	efficiency	NOUN
fbem-10891	19	40	of	of	ADP
fbem-10891	19	41	the	the	DET
fbem-10891	19	42	enterprise	enterprise	NOUN
fbem-10891	19	43	.	.	PUNCT
fbem-10891	20	1	with	with	ADP
fbem-10891	20	2	the	the	DET
fbem-10891	20	3	continuous	continuous	ADJ
fbem-10891	20	4	improvement	improvement	NOUN
fbem-10891	20	5	of	of	ADP
fbem-10891	20	6	china	china	PROPN
fbem-10891	20	7	's	's	PART
fbem-10891	20	8	modern	modern	ADJ
fbem-10891	20	9	enterprise	enterprise	NOUN
fbem-10891	20	10	system	system	NOUN
fbem-10891	20	11	,	,	PUNCT
fbem-10891	20	12	more	more	ADJ
fbem-10891	20	13	and	and	CCONJ
fbem-10891	20	14	more	more	ADJ
fbem-10891	20	15	enterprises	enterprise	NOUN
fbem-10891	20	16	pay	pay	VERB
fbem-10891	20	17	more	more	ADJ
fbem-10891	20	18	attention	attention	NOUN
fbem-10891	20	19	to	to	ADP
fbem-10891	20	20	financial	financial	ADJ
fbem-10891	20	21	accounting	accounting	NOUN
fbem-10891	20	22	in	in	ADP
fbem-10891	20	23	the	the	DET
fbem-10891	20	24	social	social	ADJ
fbem-10891	20	25	and	and	CCONJ
fbem-10891	20	26	economic	economic	ADJ
fbem-10891	20	27	development	development	NOUN
fbem-10891	20	28	.	.	PUNCT
fbem-10891	21	1	the	the	DET
fbem-10891	21	2	financial	financial	ADJ
fbem-10891	21	3	accounting	accounting	NOUN
fbem-10891	21	4	of	of	ADP
fbem-10891	21	5	manufacturing	manufacturing	NOUN
fbem-10891	21	6	enterprises	enterprise	NOUN
fbem-10891	21	7	has	have	AUX
fbem-10891	21	8	begun	begin	VERB
fbem-10891	21	9	to	to	PART
fbem-10891	21	10	develop	develop	VERB
fbem-10891	21	11	from	from	ADP
fbem-10891	21	12	simple	simple	ADJ
fbem-10891	21	13	records	record	NOUN
fbem-10891	21	14	and	and	CCONJ
fbem-10891	21	15	statistics	statistic	NOUN
fbem-10891	21	16	to	to	ADP
fbem-10891	21	17	management	management	NOUN
fbem-10891	21	18	functions	function	NOUN
fbem-10891	21	19	such	such	ADJ
fbem-10891	21	20	as	as	ADP
fbem-10891	21	21	analysis	analysis	NOUN
fbem-10891	21	22	and	and	CCONJ
fbem-10891	21	23	prediction	prediction	NOUN
fbem-10891	21	24	,	,	PUNCT
fbem-10891	21	25	and	and	CCONJ
fbem-10891	21	26	is	be	AUX
fbem-10891	21	27	committed	commit	VERB
fbem-10891	21	28	to	to	ADP
fbem-10891	21	29	providing	provide	VERB
fbem-10891	21	30	accurate	accurate	ADJ
fbem-10891	21	31	accounting	accounting	NOUN
fbem-10891	21	32	information	information	NOUN
fbem-10891	21	33	for	for	ADP
fbem-10891	21	34	the	the	DET
fbem-10891	21	35	development	development	NOUN
fbem-10891	21	36	of	of	ADP
fbem-10891	21	37	product	product	NOUN
fbem-10891	21	38	manufacturing	manufacturing	NOUN
fbem-10891	21	39	.	.	PUNCT
fbem-10891	22	1	this	this	PRON
fbem-10891	22	2	has	have	VERB
fbem-10891	22	3	a	a	DET
fbem-10891	22	4	very	very	ADV
fbem-10891	22	5	significant	significant	ADJ
fbem-10891	22	6	effect	effect	NOUN
fbem-10891	22	7	on	on	ADP
fbem-10891	22	8	promoting	promote	VERB
fbem-10891	22	9	the	the	DET
fbem-10891	22	10	healthy	healthy	ADJ
fbem-10891	22	11	development	development	NOUN
fbem-10891	22	12	of	of	ADP
fbem-10891	22	13	enterprises	enterprise	NOUN
fbem-10891	22	14	.	.	PUNCT
fbem-10891	23	1	3	3	X
fbem-10891	23	2	.	.	X
fbem-10891	23	3	the	the	DET
fbem-10891	23	4	importance	importance	NOUN
fbem-10891	23	5	of	of	ADP
fbem-10891	23	6	accounting	account	VERB
fbem-10891	23	7	for	for	ADP
fbem-10891	23	8	manufacturing	manufacturing	NOUN
fbem-10891	23	9	enterprises	enterprise	NOUN
fbem-10891	23	10	(	(	PUNCT
fbem-10891	23	11	1	1	X
fbem-10891	23	12	)	)	PUNCT
fbem-10891	23	13	to	to	PART
fbem-10891	23	14	help	help	VERB
fbem-10891	23	15	managers	manager	NOUN
fbem-10891	23	16	correctly	correctly	ADV
fbem-10891	23	17	predict	predict	VERB
fbem-10891	23	18	and	and	CCONJ
fbem-10891	23	19	analyze	analyze	VERB
fbem-10891	23	20	business	business	NOUN
fbem-10891	23	21	operations	operation	NOUN
fbem-10891	23	22	through	through	ADP
fbem-10891	23	23	accounting	accounting	NOUN
fbem-10891	23	24	,	,	PUNCT
fbem-10891	23	25	enterprises	enterprise	NOUN
fbem-10891	23	26	can	can	AUX
fbem-10891	23	27	clarify	clarify	VERB
fbem-10891	23	28	the	the	DET
fbem-10891	23	29	status	status	NOUN
fbem-10891	23	30	of	of	ADP
fbem-10891	23	31	assets	asset	NOUN
fbem-10891	23	32	and	and	CCONJ
fbem-10891	23	33	liabilities	liability	NOUN
fbem-10891	23	34	,	,	PUNCT
fbem-10891	23	35	profit	profit	NOUN
fbem-10891	23	36	and	and	CCONJ
fbem-10891	23	37	loss	loss	NOUN
fbem-10891	23	38	,	,	PUNCT
fbem-10891	23	39	and	and	CCONJ
fbem-10891	23	40	financial	financial	ADJ
fbem-10891	23	41	analysis	analysis	NOUN
fbem-10891	23	42	.	.	PUNCT
fbem-10891	24	1	therefore	therefore	ADV
fbem-10891	24	2	,	,	PUNCT
fbem-10891	24	3	it	it	PRON
fbem-10891	24	4	can	can	AUX
fbem-10891	24	5	help	help	VERB
fbem-10891	24	6	enterprises	enterprise	NOUN
fbem-10891	24	7	find	find	VERB
fbem-10891	24	8	development	development	NOUN
fbem-10891	24	9	122	122	NUM
fbem-10891	24	10	opportunities	opportunity	NOUN
fbem-10891	24	11	and	and	CCONJ
fbem-10891	24	12	development	development	NOUN
fbem-10891	24	13	space	space	NOUN
fbem-10891	24	14	,	,	PUNCT
fbem-10891	24	15	and	and	CCONJ
fbem-10891	24	16	formulate	formulate	VERB
fbem-10891	24	17	development	development	NOUN
fbem-10891	24	18	strategies	strategy	NOUN
fbem-10891	24	19	in	in	ADP
fbem-10891	24	20	a	a	DET
fbem-10891	24	21	targeted	target	VERB
fbem-10891	24	22	way	way	NOUN
fbem-10891	24	23	,	,	PUNCT
fbem-10891	24	24	so	so	SCONJ
fbem-10891	24	25	that	that	SCONJ
fbem-10891	24	26	enterprises	enterprise	NOUN
fbem-10891	24	27	can	can	AUX
fbem-10891	24	28	develop	develop	VERB
fbem-10891	24	29	more	more	ADV
fbem-10891	24	30	effectively	effectively	ADV
fbem-10891	24	31	,	,	PUNCT
fbem-10891	24	32	achieve	achieve	VERB
fbem-10891	24	33	sustainable	sustainable	ADJ
fbem-10891	24	34	development	development	NOUN
fbem-10891	24	35	,	,	PUNCT
fbem-10891	24	36	and	and	CCONJ
fbem-10891	24	37	enhance	enhance	VERB
fbem-10891	24	38	their	their	PRON
fbem-10891	24	39	competitiveness	competitiveness	NOUN
fbem-10891	24	40	.	.	PUNCT
fbem-10891	25	1	(	(	PUNCT
fbem-10891	25	2	2	2	X
fbem-10891	25	3	)	)	PUNCT
fbem-10891	25	4	help	help	NOUN
fbem-10891	25	5	to	to	PART
fbem-10891	25	6	ensure	ensure	VERB
fbem-10891	25	7	the	the	DET
fbem-10891	25	8	quality	quality	NOUN
fbem-10891	25	9	of	of	ADP
fbem-10891	25	10	accounting	accounting	NOUN
fbem-10891	25	11	information	information	NOUN
fbem-10891	25	12	through	through	ADP
fbem-10891	25	13	accounting	accounting	NOUN
fbem-10891	25	14	,	,	PUNCT
fbem-10891	25	15	the	the	DET
fbem-10891	25	16	information	information	NOUN
fbem-10891	25	17	integration	integration	NOUN
fbem-10891	25	18	of	of	ADP
fbem-10891	25	19	enterprise	enterprise	NOUN
fbem-10891	25	20	financial	financial	ADJ
fbem-10891	25	21	activities	activity	NOUN
fbem-10891	25	22	can	can	AUX
fbem-10891	25	23	be	be	AUX
fbem-10891	25	24	realized	realize	VERB
fbem-10891	25	25	,	,	PUNCT
fbem-10891	25	26	so	so	SCONJ
fbem-10891	25	27	as	as	SCONJ
fbem-10891	25	28	to	to	PART
fbem-10891	25	29	achieve	achieve	VERB
fbem-10891	25	30	the	the	DET
fbem-10891	25	31	standardized	standardized	ADJ
fbem-10891	25	32	management	management	NOUN
fbem-10891	25	33	of	of	ADP
fbem-10891	25	34	enterprise	enterprise	NOUN
fbem-10891	25	35	finance	finance	NOUN
fbem-10891	25	36	and	and	CCONJ
fbem-10891	25	37	its	its	PRON
fbem-10891	25	38	various	various	ADJ
fbem-10891	25	39	assets	asset	NOUN
fbem-10891	25	40	and	and	CCONJ
fbem-10891	25	41	liabilities	liability	NOUN
fbem-10891	25	42	.	.	PUNCT
fbem-10891	26	1	according	accord	VERB
fbem-10891	26	2	to	to	ADP
fbem-10891	26	3	the	the	DET
fbem-10891	26	4	changes	change	NOUN
fbem-10891	26	5	in	in	ADP
fbem-10891	26	6	internal	internal	ADJ
fbem-10891	26	7	finance	finance	NOUN
fbem-10891	26	8	,	,	PUNCT
fbem-10891	26	9	the	the	DET
fbem-10891	26	10	financial	financial	ADJ
fbem-10891	26	11	situation	situation	NOUN
fbem-10891	26	12	of	of	ADP
fbem-10891	26	13	the	the	DET
fbem-10891	26	14	enterprise	enterprise	NOUN
fbem-10891	26	15	can	can	AUX
fbem-10891	26	16	be	be	AUX
fbem-10891	26	17	better	well	ADV
fbem-10891	26	18	mastered	master	VERB
fbem-10891	26	19	,	,	PUNCT
fbem-10891	26	20	to	to	PART
fbem-10891	26	21	ensure	ensure	VERB
fbem-10891	26	22	the	the	DET
fbem-10891	26	23	truth	truth	NOUN
fbem-10891	26	24	and	and	CCONJ
fbem-10891	26	25	accuracy	accuracy	NOUN
fbem-10891	26	26	of	of	ADP
fbem-10891	26	27	the	the	DET
fbem-10891	26	28	accounts	account	NOUN
fbem-10891	26	29	,	,	PUNCT
fbem-10891	26	30	to	to	PART
fbem-10891	26	31	achieve	achieve	VERB
fbem-10891	26	32	the	the	DET
fbem-10891	26	33	financial	financial	ADJ
fbem-10891	26	34	order	order	NOUN
fbem-10891	26	35	of	of	ADP
fbem-10891	26	36	the	the	DET
fbem-10891	26	37	enterprise	enterprise	NOUN
fbem-10891	26	38	,	,	PUNCT
fbem-10891	26	39	and	and	CCONJ
fbem-10891	26	40	to	to	PART
fbem-10891	26	41	accurately	accurately	ADV
fbem-10891	26	42	record	record	VERB
fbem-10891	26	43	the	the	DET
fbem-10891	26	44	financial	financial	ADJ
fbem-10891	26	45	changes	change	NOUN
fbem-10891	26	46	of	of	ADP
fbem-10891	26	47	the	the	DET
fbem-10891	26	48	enterprise	enterprise	NOUN
fbem-10891	26	49	.	.	PUNCT
fbem-10891	27	1	strengthening	strengthen	VERB
fbem-10891	27	2	the	the	DET
fbem-10891	27	3	accounting	accounting	NOUN
fbem-10891	27	4	work	work	NOUN
fbem-10891	27	5	can	can	AUX
fbem-10891	27	6	effectively	effectively	ADV
fbem-10891	27	7	supervise	supervise	VERB
fbem-10891	27	8	the	the	DET
fbem-10891	27	9	compliance	compliance	NOUN
fbem-10891	27	10	of	of	ADP
fbem-10891	27	11	accounting	accounting	NOUN
fbem-10891	27	12	personnel	personnel	NOUN
fbem-10891	27	13	of	of	ADP
fbem-10891	27	14	enterprises	enterprise	NOUN
fbem-10891	27	15	,	,	PUNCT
fbem-10891	27	16	ensure	ensure	VERB
fbem-10891	27	17	the	the	DET
fbem-10891	27	18	truth	truth	NOUN
fbem-10891	27	19	,	,	PUNCT
fbem-10891	27	20	accuracy	accuracy	NOUN
fbem-10891	27	21	and	and	CCONJ
fbem-10891	27	22	timeliness	timeliness	NOUN
fbem-10891	27	23	of	of	ADP
fbem-10891	27	24	accounting	accounting	NOUN
fbem-10891	27	25	data	datum	NOUN
fbem-10891	27	26	,	,	PUNCT
fbem-10891	27	27	standardize	standardize	VERB
fbem-10891	27	28	the	the	DET
fbem-10891	27	29	behavior	behavior	NOUN
fbem-10891	27	30	of	of	ADP
fbem-10891	27	31	accounting	accounting	NOUN
fbem-10891	27	32	personnel	personnel	NOUN
fbem-10891	27	33	of	of	ADP
fbem-10891	27	34	enterprises	enterprise	NOUN
fbem-10891	27	35	,	,	PUNCT
fbem-10891	27	36	strictly	strictly	ADV
fbem-10891	27	37	implement	implement	VERB
fbem-10891	27	38	the	the	DET
fbem-10891	27	39	accounting	accounting	NOUN
fbem-10891	27	40	law	law	NOUN
fbem-10891	27	41	of	of	ADP
fbem-10891	27	42	the	the	DET
fbem-10891	27	43	people	people	NOUN
fbem-10891	27	44	's	's	PART
fbem-10891	27	45	republic	republic	NOUN
fbem-10891	27	46	of	of	ADP
fbem-10891	27	47	china	china	PROPN
fbem-10891	27	48	,	,	PUNCT
fbem-10891	27	49	conduct	conduct	VERB
fbem-10891	27	50	accounting	accounting	NOUN
fbem-10891	27	51	according	accord	VERB
fbem-10891	27	52	to	to	ADP
fbem-10891	27	53	the	the	DET
fbem-10891	27	54	new	new	ADJ
fbem-10891	27	55	accounting	accounting	NOUN
fbem-10891	27	56	methods	method	NOUN
fbem-10891	27	57	in	in	ADP
fbem-10891	27	58	the	the	DET
fbem-10891	27	59	new	new	ADJ
fbem-10891	27	60	accounting	accounting	NOUN
fbem-10891	27	61	standards	standard	NOUN
fbem-10891	27	62	,	,	PUNCT
fbem-10891	27	63	improve	improve	VERB
fbem-10891	27	64	the	the	DET
fbem-10891	27	65	financial	financial	ADJ
fbem-10891	27	66	internal	internal	ADJ
fbem-10891	27	67	control	control	NOUN
fbem-10891	27	68	system	system	NOUN
fbem-10891	27	69	,	,	PUNCT
fbem-10891	27	70	and	and	CCONJ
fbem-10891	27	71	strengthen	strengthen	VERB
fbem-10891	27	72	the	the	DET
fbem-10891	27	73	rigor	rigor	NOUN
fbem-10891	27	74	of	of	ADP
fbem-10891	27	75	accounting	accounting	NOUN
fbem-10891	27	76	work	work	NOUN
fbem-10891	27	77	.	.	PUNCT
fbem-10891	28	1	provide	provide	VERB
fbem-10891	28	2	real	real	ADJ
fbem-10891	28	3	and	and	CCONJ
fbem-10891	28	4	effective	effective	ADJ
fbem-10891	28	5	accounting	accounting	NOUN
fbem-10891	28	6	information	information	NOUN
fbem-10891	28	7	for	for	ADP
fbem-10891	28	8	business	business	NOUN
fbem-10891	28	9	decision	decision	NOUN
fbem-10891	28	10	-	-	PUNCT
fbem-10891	28	11	making	making	NOUN
fbem-10891	28	12	.	.	PUNCT
fbem-10891	29	1	(	(	PUNCT
fbem-10891	29	2	3	3	X
fbem-10891	29	3	)	)	PUNCT
fbem-10891	29	4	help	help	VERB
fbem-10891	29	5	enterprises	enterprise	NOUN
fbem-10891	29	6	avoid	avoid	VERB
fbem-10891	29	7	business	business	NOUN
fbem-10891	29	8	risks	risk	NOUN
fbem-10891	29	9	through	through	ADP
fbem-10891	29	10	accounting	accounting	NOUN
fbem-10891	29	11	work	work	NOUN
fbem-10891	29	12	,	,	PUNCT
fbem-10891	29	13	enterprises	enterprise	NOUN
fbem-10891	29	14	can	can	AUX
fbem-10891	29	15	have	have	VERB
fbem-10891	29	16	a	a	DET
fbem-10891	29	17	timely	timely	ADJ
fbem-10891	29	18	understanding	understanding	NOUN
fbem-10891	29	19	of	of	ADP
fbem-10891	29	20	their	their	PRON
fbem-10891	29	21	own	own	ADJ
fbem-10891	29	22	business	business	NOUN
fbem-10891	29	23	conditions	condition	NOUN
fbem-10891	29	24	and	and	CCONJ
fbem-10891	29	25	provide	provide	VERB
fbem-10891	29	26	a	a	DET
fbem-10891	29	27	reliable	reliable	ADJ
fbem-10891	29	28	basis	basis	NOUN
fbem-10891	29	29	for	for	ADP
fbem-10891	29	30	corporate	corporate	ADJ
fbem-10891	29	31	decision	decision	NOUN
fbem-10891	29	32	-	-	PUNCT
fbem-10891	29	33	making	making	NOUN
fbem-10891	29	34	.	.	PUNCT
fbem-10891	30	1	improve	improve	VERB
fbem-10891	30	2	efficiency	efficiency	NOUN
fbem-10891	30	3	and	and	CCONJ
fbem-10891	30	4	effectiveness	effectiveness	NOUN
fbem-10891	30	5	,	,	PUNCT
fbem-10891	30	6	compliance	compliance	NOUN
fbem-10891	30	7	management	management	NOUN
fbem-10891	30	8	;	;	PUNCT
fbem-10891	30	9	enterprises	enterprise	NOUN
fbem-10891	30	10	report	report	VERB
fbem-10891	30	11	according	accord	VERB
fbem-10891	30	12	to	to	ADP
fbem-10891	30	13	correct	correct	ADJ
fbem-10891	30	14	accounting	accounting	NOUN
fbem-10891	30	15	methods	method	NOUN
fbem-10891	30	16	and	and	CCONJ
fbem-10891	30	17	accurate	accurate	ADJ
fbem-10891	30	18	accounting	accounting	NOUN
fbem-10891	30	19	subjects	subject	NOUN
fbem-10891	30	20	,	,	PUNCT
fbem-10891	30	21	so	so	SCONJ
fbem-10891	30	22	that	that	SCONJ
fbem-10891	30	23	the	the	DET
fbem-10891	30	24	financial	financial	ADJ
fbem-10891	30	25	status	status	NOUN
fbem-10891	30	26	and	and	CCONJ
fbem-10891	30	27	report	report	NOUN
fbem-10891	30	28	of	of	ADP
fbem-10891	30	29	enterprises	enterprise	NOUN
fbem-10891	30	30	are	be	AUX
fbem-10891	30	31	more	more	ADV
fbem-10891	30	32	true	true	ADJ
fbem-10891	30	33	and	and	CCONJ
fbem-10891	30	34	accurate	accurate	ADJ
fbem-10891	30	35	,	,	PUNCT
fbem-10891	30	36	which	which	PRON
fbem-10891	30	37	can	can	AUX
fbem-10891	30	38	correct	correct	VERB
fbem-10891	30	39	the	the	DET
fbem-10891	30	40	contradiction	contradiction	NOUN
fbem-10891	30	41	of	of	ADP
fbem-10891	30	42	external	external	ADJ
fbem-10891	30	43	accounts	account	NOUN
fbem-10891	30	44	,	,	PUNCT
fbem-10891	30	45	timely	timely	ADV
fbem-10891	30	46	detect	detect	VERB
fbem-10891	30	47	false	false	ADJ
fbem-10891	30	48	transactions	transaction	NOUN
fbem-10891	30	49	,	,	PUNCT
fbem-10891	30	50	avoid	avoid	VERB
fbem-10891	30	51	the	the	DET
fbem-10891	30	52	financial	financial	ADJ
fbem-10891	30	53	risk	risk	NOUN
fbem-10891	30	54	of	of	ADP
fbem-10891	30	55	enterprises	enterprise	NOUN
fbem-10891	30	56	,	,	PUNCT
fbem-10891	30	57	and	and	CCONJ
fbem-10891	30	58	prevent	prevent	VERB
fbem-10891	30	59	enterprises	enterprise	NOUN
fbem-10891	30	60	from	from	ADP
fbem-10891	30	61	falling	fall	VERB
fbem-10891	30	62	into	into	ADP
fbem-10891	30	63	the	the	DET
fbem-10891	30	64	risk	risk	NOUN
fbem-10891	30	65	of	of	ADP
fbem-10891	30	66	violations	violation	NOUN
fbem-10891	30	67	.	.	PUNCT
fbem-10891	31	1	(	(	PUNCT
fbem-10891	31	2	4	4	X
fbem-10891	31	3	)	)	PUNCT
fbem-10891	31	4	help	help	VERB
fbem-10891	31	5	manufacturing	manufacture	VERB
fbem-10891	31	6	enterprises	enterprise	NOUN
fbem-10891	31	7	to	to	PART
fbem-10891	31	8	improve	improve	VERB
fbem-10891	31	9	the	the	DET
fbem-10891	31	10	level	level	NOUN
fbem-10891	31	11	of	of	ADP
fbem-10891	31	12	budget	budget	NOUN
fbem-10891	31	13	management	management	NOUN
fbem-10891	31	14	compared	compare	VERB
fbem-10891	31	15	with	with	ADP
fbem-10891	31	16	other	other	ADJ
fbem-10891	31	17	industries	industry	NOUN
fbem-10891	31	18	,	,	PUNCT
fbem-10891	31	19	manufacturing	manufacturing	NOUN
fbem-10891	31	20	enterprises	enterprise	NOUN
fbem-10891	31	21	have	have	VERB
fbem-10891	31	22	the	the	DET
fbem-10891	31	23	outstanding	outstanding	ADJ
fbem-10891	31	24	characteristics	characteristic	NOUN
fbem-10891	31	25	of	of	ADP
fbem-10891	31	26	large	large	ADJ
fbem-10891	31	27	production	production	NOUN
fbem-10891	31	28	cost	cost	NOUN
fbem-10891	31	29	input	input	NOUN
fbem-10891	31	30	,	,	PUNCT
fbem-10891	31	31	slow	slow	ADJ
fbem-10891	31	32	production	production	NOUN
fbem-10891	31	33	process	process	NOUN
fbem-10891	31	34	and	and	CCONJ
fbem-10891	31	35	slow	slow	ADJ
fbem-10891	31	36	conversion	conversion	NOUN
fbem-10891	31	37	income	income	NOUN
fbem-10891	31	38	.	.	PUNCT
fbem-10891	32	1	the	the	DET
fbem-10891	32	2	finance	finance	NOUN
fbem-10891	32	3	department	department	NOUN
fbem-10891	32	4	of	of	ADP
fbem-10891	32	5	the	the	DET
fbem-10891	32	6	manufacturing	manufacturing	NOUN
fbem-10891	32	7	enterprise	enterprise	NOUN
fbem-10891	32	8	needs	need	VERB
fbem-10891	32	9	to	to	PART
fbem-10891	32	10	draw	draw	VERB
fbem-10891	32	11	up	up	ADP
fbem-10891	32	12	a	a	DET
fbem-10891	32	13	detailed	detailed	ADJ
fbem-10891	32	14	annual	annual	ADJ
fbem-10891	32	15	budget	budget	NOUN
fbem-10891	32	16	and	and	CCONJ
fbem-10891	32	17	cost	cost	NOUN
fbem-10891	32	18	control	control	NOUN
fbem-10891	32	19	plan	plan	NOUN
fbem-10891	32	20	for	for	ADP
fbem-10891	32	21	the	the	DET
fbem-10891	32	22	coming	come	VERB
fbem-10891	32	23	year	year	NOUN
fbem-10891	32	24	,	,	PUNCT
fbem-10891	32	25	only	only	ADV
fbem-10891	32	26	in	in	ADP
fbem-10891	32	27	this	this	DET
fbem-10891	32	28	way	way	NOUN
fbem-10891	32	29	,	,	PUNCT
fbem-10891	32	30	the	the	DET
fbem-10891	32	31	production	production	NOUN
fbem-10891	32	32	,	,	PUNCT
fbem-10891	32	33	warehouse	warehouse	NOUN
fbem-10891	32	34	and	and	CCONJ
fbem-10891	32	35	purchasing	purchasing	NOUN
fbem-10891	32	36	can	can	AUX
fbem-10891	32	37	have	have	VERB
fbem-10891	32	38	a	a	DET
fbem-10891	32	39	clear	clear	ADJ
fbem-10891	32	40	understanding	understanding	NOUN
fbem-10891	32	41	of	of	ADP
fbem-10891	32	42	the	the	DET
fbem-10891	32	43	annual	annual	ADJ
fbem-10891	32	44	work	work	NOUN
fbem-10891	32	45	plan	plan	NOUN
fbem-10891	32	46	.	.	PUNCT
fbem-10891	33	1	if	if	SCONJ
fbem-10891	33	2	the	the	DET
fbem-10891	33	3	relevant	relevant	ADJ
fbem-10891	33	4	departments	department	NOUN
fbem-10891	33	5	do	do	AUX
fbem-10891	33	6	not	not	PART
fbem-10891	33	7	do	do	VERB
fbem-10891	33	8	the	the	DET
fbem-10891	33	9	accounting	accounting	NOUN
fbem-10891	33	10	work	work	NOUN
fbem-10891	33	11	of	of	ADP
fbem-10891	33	12	the	the	DET
fbem-10891	33	13	previous	previous	ADJ
fbem-10891	33	14	year	year	NOUN
fbem-10891	33	15	well	well	ADV
fbem-10891	33	16	,	,	PUNCT
fbem-10891	33	17	it	it	PRON
fbem-10891	33	18	will	will	AUX
fbem-10891	33	19	have	have	VERB
fbem-10891	33	20	a	a	DET
fbem-10891	33	21	direct	direct	ADJ
fbem-10891	33	22	impact	impact	NOUN
fbem-10891	33	23	on	on	ADP
fbem-10891	33	24	the	the	DET
fbem-10891	33	25	financial	financial	ADJ
fbem-10891	33	26	budget	budget	NOUN
fbem-10891	33	27	and	and	CCONJ
fbem-10891	33	28	strategic	strategic	ADJ
fbem-10891	33	29	objectives	objective	NOUN
fbem-10891	33	30	of	of	ADP
fbem-10891	33	31	the	the	DET
fbem-10891	33	32	enterprise	enterprise	NOUN
fbem-10891	33	33	in	in	ADP
fbem-10891	33	34	the	the	DET
fbem-10891	33	35	next	next	ADJ
fbem-10891	33	36	year	year	NOUN
fbem-10891	33	37	,	,	PUNCT
fbem-10891	33	38	which	which	PRON
fbem-10891	33	39	will	will	AUX
fbem-10891	33	40	not	not	PART
fbem-10891	33	41	only	only	ADV
fbem-10891	33	42	reduce	reduce	VERB
fbem-10891	33	43	the	the	DET
fbem-10891	33	44	efficiency	efficiency	NOUN
fbem-10891	33	45	of	of	ADP
fbem-10891	33	46	budget	budget	NOUN
fbem-10891	33	47	management	management	NOUN
fbem-10891	33	48	,	,	PUNCT
fbem-10891	33	49	but	but	CCONJ
fbem-10891	33	50	also	also	ADV
fbem-10891	33	51	have	have	VERB
fbem-10891	33	52	a	a	DET
fbem-10891	33	53	serious	serious	ADJ
fbem-10891	33	54	impact	impact	NOUN
fbem-10891	33	55	on	on	ADP
fbem-10891	33	56	the	the	DET
fbem-10891	33	57	annual	annual	ADJ
fbem-10891	33	58	objectives	objective	NOUN
fbem-10891	33	59	and	and	CCONJ
fbem-10891	33	60	overall	overall	ADJ
fbem-10891	33	61	strategy	strategy	NOUN
fbem-10891	33	62	of	of	ADP
fbem-10891	33	63	the	the	DET
fbem-10891	33	64	enterprise	enterprise	NOUN
fbem-10891	33	65	.	.	PUNCT
fbem-10891	34	1	(	(	PUNCT
fbem-10891	34	2	5	5	X
fbem-10891	34	3	)	)	PUNCT
fbem-10891	34	4	conducive	conducive	ADJ
fbem-10891	34	5	to	to	ADP
fbem-10891	34	6	the	the	DET
fbem-10891	34	7	sustainable	sustainable	ADJ
fbem-10891	34	8	development	development	NOUN
fbem-10891	34	9	of	of	ADP
fbem-10891	34	10	manufacturing	manufacturing	NOUN
fbem-10891	34	11	enterprises	enterprise	NOUN
fbem-10891	34	12	through	through	ADP
fbem-10891	34	13	the	the	DET
fbem-10891	34	14	use	use	NOUN
fbem-10891	34	15	of	of	ADP
fbem-10891	34	16	accounting	accounting	NOUN
fbem-10891	34	17	,	,	PUNCT
fbem-10891	34	18	the	the	DET
fbem-10891	34	19	data	data	NOUN
fbem-10891	34	20	is	be	AUX
fbem-10891	34	21	scientific	scientific	ADJ
fbem-10891	34	22	,	,	PUNCT
fbem-10891	34	23	and	and	CCONJ
fbem-10891	34	24	a	a	DET
fbem-10891	34	25	set	set	NOUN
fbem-10891	34	26	of	of	ADP
fbem-10891	34	27	well	well	ADV
fbem-10891	34	28	-	-	PUNCT
fbem-10891	34	29	considered	consider	VERB
fbem-10891	34	30	internal	internal	ADJ
fbem-10891	34	31	control	control	NOUN
fbem-10891	34	32	system	system	NOUN
fbem-10891	34	33	enables	enable	VERB
fbem-10891	34	34	the	the	DET
fbem-10891	34	35	enterprise	enterprise	NOUN
fbem-10891	34	36	to	to	PART
fbem-10891	34	37	start	start	VERB
fbem-10891	34	38	from	from	ADP
fbem-10891	34	39	the	the	DET
fbem-10891	34	40	internal	internal	ADJ
fbem-10891	34	41	structure	structure	NOUN
fbem-10891	34	42	,	,	PUNCT
fbem-10891	34	43	comprehensively	comprehensively	ADV
fbem-10891	34	44	consider	consider	VERB
fbem-10891	34	45	the	the	DET
fbem-10891	34	46	management	management	NOUN
fbem-10891	34	47	strategy	strategy	NOUN
fbem-10891	34	48	,	,	PUNCT
fbem-10891	34	49	grasp	grasp	VERB
fbem-10891	34	50	the	the	DET
fbem-10891	34	51	operation	operation	NOUN
fbem-10891	34	52	status	status	NOUN
fbem-10891	34	53	of	of	ADP
fbem-10891	34	54	the	the	DET
fbem-10891	34	55	enterprise	enterprise	NOUN
fbem-10891	34	56	,	,	PUNCT
fbem-10891	34	57	optimize	optimize	VERB
fbem-10891	34	58	the	the	DET
fbem-10891	34	59	configuration	configuration	NOUN
fbem-10891	34	60	,	,	PUNCT
fbem-10891	34	61	ensure	ensure	VERB
fbem-10891	34	62	the	the	DET
fbem-10891	34	63	security	security	NOUN
fbem-10891	34	64	of	of	ADP
fbem-10891	34	65	the	the	DET
fbem-10891	34	66	assets	asset	NOUN
fbem-10891	34	67	in	in	ADP
fbem-10891	34	68	the	the	DET
fbem-10891	34	69	operation	operation	NOUN
fbem-10891	34	70	phase	phase	NOUN
fbem-10891	34	71	of	of	ADP
fbem-10891	34	72	the	the	DET
fbem-10891	34	73	enterprise	enterprise	NOUN
fbem-10891	34	74	,	,	PUNCT
fbem-10891	34	75	and	and	CCONJ
fbem-10891	34	76	enable	enable	VERB
fbem-10891	34	77	the	the	DET
fbem-10891	34	78	management	management	NOUN
fbem-10891	34	79	to	to	PART
fbem-10891	34	80	understand	understand	VERB
fbem-10891	34	81	the	the	DET
fbem-10891	34	82	financial	financial	ADJ
fbem-10891	34	83	status	status	NOUN
fbem-10891	34	84	of	of	ADP
fbem-10891	34	85	the	the	DET
fbem-10891	34	86	enterprise	enterprise	NOUN
fbem-10891	34	87	in	in	ADP
fbem-10891	34	88	a	a	DET
fbem-10891	34	89	more	more	ADV
fbem-10891	34	90	timely	timely	ADJ
fbem-10891	34	91	and	and	CCONJ
fbem-10891	34	92	accurate	accurate	ADJ
fbem-10891	34	93	manner	manner	NOUN
fbem-10891	34	94	.	.	PUNCT
fbem-10891	35	1	improve	improve	VERB
fbem-10891	35	2	the	the	DET
fbem-10891	35	3	operation	operation	NOUN
fbem-10891	35	4	and	and	CCONJ
fbem-10891	35	5	management	management	NOUN
fbem-10891	35	6	level	level	NOUN
fbem-10891	35	7	of	of	ADP
fbem-10891	35	8	the	the	DET
fbem-10891	35	9	enterprise	enterprise	NOUN
fbem-10891	35	10	,	,	PUNCT
fbem-10891	35	11	facilitate	facilitate	VERB
fbem-10891	35	12	the	the	DET
fbem-10891	35	13	adjustment	adjustment	NOUN
fbem-10891	35	14	of	of	ADP
fbem-10891	35	15	the	the	DET
fbem-10891	35	16	operation	operation	NOUN
fbem-10891	35	17	and	and	CCONJ
fbem-10891	35	18	management	management	NOUN
fbem-10891	35	19	of	of	ADP
fbem-10891	35	20	the	the	DET
fbem-10891	35	21	enterprise	enterprise	NOUN
fbem-10891	35	22	,	,	PUNCT
fbem-10891	35	23	make	make	VERB
fbem-10891	35	24	certain	certain	ADJ
fbem-10891	35	25	contributions	contribution	NOUN
fbem-10891	35	26	to	to	ADP
fbem-10891	35	27	the	the	DET
fbem-10891	35	28	overall	overall	ADJ
fbem-10891	35	29	development	development	NOUN
fbem-10891	35	30	of	of	ADP
fbem-10891	35	31	the	the	DET
fbem-10891	35	32	enterprise	enterprise	NOUN
fbem-10891	35	33	and	and	CCONJ
fbem-10891	35	34	individual	individual	ADJ
fbem-10891	35	35	employees	employee	NOUN
fbem-10891	35	36	,	,	PUNCT
fbem-10891	35	37	and	and	CCONJ
fbem-10891	35	38	provide	provide	VERB
fbem-10891	35	39	guarantee	guarantee	NOUN
fbem-10891	35	40	for	for	ADP
fbem-10891	35	41	the	the	DET
fbem-10891	35	42	smooth	smooth	ADJ
fbem-10891	35	43	development	development	NOUN
fbem-10891	35	44	of	of	ADP
fbem-10891	35	45	the	the	DET
fbem-10891	35	46	follow	follow	VERB
fbem-10891	35	47	-	-	PUNCT
fbem-10891	35	48	up	up	ADP
fbem-10891	35	49	work	work	NOUN
fbem-10891	35	50	.	.	PUNCT
fbem-10891	36	1	at	at	ADP
fbem-10891	36	2	the	the	DET
fbem-10891	36	3	same	same	ADJ
fbem-10891	36	4	time	time	NOUN
fbem-10891	36	5	,	,	PUNCT
fbem-10891	36	6	accounting	accounting	NOUN
fbem-10891	36	7	is	be	AUX
fbem-10891	36	8	the	the	DET
fbem-10891	36	9	key	key	NOUN
fbem-10891	36	10	to	to	PART
fbem-10891	36	11	adopt	adopt	VERB
fbem-10891	36	12	fiscal	fiscal	ADJ
fbem-10891	36	13	and	and	CCONJ
fbem-10891	36	14	tax	tax	NOUN
fbem-10891	36	15	preferential	preferential	ADJ
fbem-10891	36	16	policies	policy	NOUN
fbem-10891	36	17	and	and	CCONJ
fbem-10891	36	18	seek	seek	VERB
fbem-10891	36	19	external	external	ADJ
fbem-10891	36	20	funds	fund	NOUN
fbem-10891	36	21	to	to	PART
fbem-10891	36	22	support	support	VERB
fbem-10891	36	23	the	the	DET
fbem-10891	36	24	development	development	NOUN
fbem-10891	36	25	of	of	ADP
fbem-10891	36	26	enterprises	enterprise	NOUN
fbem-10891	36	27	.	.	PUNCT
fbem-10891	37	1	only	only	ADV
fbem-10891	37	2	by	by	ADP
fbem-10891	37	3	understanding	understand	VERB
fbem-10891	37	4	the	the	DET
fbem-10891	37	5	financial	financial	ADJ
fbem-10891	37	6	situation	situation	NOUN
fbem-10891	37	7	of	of	ADP
fbem-10891	37	8	enterprises	enterprise	NOUN
fbem-10891	37	9	can	can	AUX
fbem-10891	37	10	financial	financial	ADJ
fbem-10891	37	11	departments	department	NOUN
fbem-10891	37	12	and	and	CCONJ
fbem-10891	37	13	investment	investment	NOUN
fbem-10891	37	14	institutions	institution	NOUN
fbem-10891	37	15	make	make	VERB
fbem-10891	37	16	decisions	decision	NOUN
fbem-10891	37	17	to	to	PART
fbem-10891	37	18	support	support	VERB
fbem-10891	37	19	the	the	DET
fbem-10891	37	20	development	development	NOUN
fbem-10891	37	21	of	of	ADP
fbem-10891	37	22	enterprises	enterprise	NOUN
fbem-10891	37	23	.	.	PUNCT
fbem-10891	38	1	4	4	X
fbem-10891	38	2	.	.	X
fbem-10891	38	3	manufacturing	manufacturing	NOUN
fbem-10891	38	4	enterprises	enterprise	NOUN
fbem-10891	38	5	accounting	account	VERB
fbem-10891	38	6	problems	problem	NOUN
fbem-10891	38	7	(	(	PUNCT
fbem-10891	38	8	1	1	X
fbem-10891	38	9	)	)	PUNCT
fbem-10891	38	10	weakening	weaken	VERB
fbem-10891	38	11	of	of	ADP
fbem-10891	38	12	basic	basic	ADJ
fbem-10891	38	13	business	business	NOUN
fbem-10891	38	14	links	link	NOUN
fbem-10891	38	15	accounting	accounting	PROPN
fbem-10891	38	16	department	department	PROPN
fbem-10891	38	17	is	be	AUX
fbem-10891	38	18	the	the	DET
fbem-10891	38	19	core	core	ADJ
fbem-10891	38	20	department	department	PROPN
fbem-10891	38	21	of	of	ADP
fbem-10891	38	22	enterprises	enterprise	NOUN
fbem-10891	38	23	,	,	PUNCT
fbem-10891	38	24	enterprises	enterprise	NOUN
fbem-10891	38	25	should	should	AUX
fbem-10891	38	26	pay	pay	VERB
fbem-10891	38	27	enough	enough	ADJ
fbem-10891	38	28	attention	attention	NOUN
fbem-10891	38	29	to	to	ADP
fbem-10891	38	30	its	its	PRON
fbem-10891	38	31	composition	composition	NOUN
fbem-10891	38	32	and	and	CCONJ
fbem-10891	38	33	management	management	NOUN
fbem-10891	38	34	.	.	PUNCT
fbem-10891	39	1	although	although	SCONJ
fbem-10891	39	2	some	some	DET
fbem-10891	39	3	manufacturing	manufacturing	NOUN
fbem-10891	39	4	enterprises	enterprise	NOUN
fbem-10891	39	5	have	have	AUX
fbem-10891	39	6	set	set	VERB
fbem-10891	39	7	up	up	ADP
fbem-10891	39	8	special	special	ADJ
fbem-10891	39	9	accounting	accounting	NOUN
fbem-10891	39	10	departments	department	NOUN
fbem-10891	39	11	,	,	PUNCT
fbem-10891	39	12	their	their	PRON
fbem-10891	39	13	staffs	staff	NOUN
fbem-10891	39	14	are	be	AUX
fbem-10891	39	15	not	not	PART
fbem-10891	39	16	all	all	PRON
fbem-10891	39	17	composed	compose	VERB
fbem-10891	39	18	of	of	ADP
fbem-10891	39	19	professional	professional	ADJ
fbem-10891	39	20	accountants	accountant	NOUN
fbem-10891	39	21	.	.	PUNCT
fbem-10891	40	1	for	for	ADP
fbem-10891	40	2	example	example	NOUN
fbem-10891	40	3	,	,	PUNCT
fbem-10891	40	4	cashier	cashier	ADJ
fbem-10891	40	5	positions	position	NOUN
fbem-10891	40	6	are	be	AUX
fbem-10891	40	7	not	not	PART
fbem-10891	40	8	professionally	professionally	ADV
fbem-10891	40	9	trained	train	VERB
fbem-10891	40	10	in	in	ADP
fbem-10891	40	11	finance	finance	NOUN
fbem-10891	40	12	,	,	PUNCT
fbem-10891	40	13	but	but	CCONJ
fbem-10891	40	14	are	be	AUX
fbem-10891	40	15	held	hold	VERB
fbem-10891	40	16	by	by	ADP
fbem-10891	40	17	personnel	personnel	NOUN
fbem-10891	40	18	engaged	engage	VERB
fbem-10891	40	19	in	in	ADP
fbem-10891	40	20	corporate	corporate	ADJ
fbem-10891	40	21	personnel	personnel	NOUN
fbem-10891	40	22	work	work	NOUN
fbem-10891	40	23	in	in	ADP
fbem-10891	40	24	the	the	DET
fbem-10891	40	25	early	early	ADJ
fbem-10891	40	26	stage	stage	NOUN
fbem-10891	40	27	.	.	PUNCT
fbem-10891	41	1	non	non	NOUN
fbem-10891	41	2	-	-	NOUN
fbem-10891	41	3	professionals	professional	NOUN
fbem-10891	41	4	have	have	VERB
fbem-10891	41	5	relatively	relatively	ADV
fbem-10891	41	6	low	low	ADJ
fbem-10891	41	7	accounting	account	VERB
fbem-10891	41	8	professional	professional	ADJ
fbem-10891	41	9	quality	quality	NOUN
fbem-10891	41	10	,	,	PUNCT
fbem-10891	41	11	insufficient	insufficient	ADJ
fbem-10891	41	12	understanding	understanding	NOUN
fbem-10891	41	13	of	of	ADP
fbem-10891	41	14	basic	basic	ADJ
fbem-10891	41	15	accounting	accounting	NOUN
fbem-10891	41	16	work	work	NOUN
fbem-10891	41	17	,	,	PUNCT
fbem-10891	41	18	and	and	CCONJ
fbem-10891	41	19	lack	lack	NOUN
fbem-10891	41	20	of	of	ADP
fbem-10891	41	21	relevant	relevant	ADJ
fbem-10891	41	22	professional	professional	ADJ
fbem-10891	41	23	knowledge	knowledge	NOUN
fbem-10891	41	24	.	.	PUNCT
fbem-10891	42	1	there	there	PRON
fbem-10891	42	2	is	be	VERB
fbem-10891	42	3	no	no	DET
fbem-10891	42	4	solid	solid	ADJ
fbem-10891	42	5	accounting	accounting	NOUN
fbem-10891	42	6	system	system	NOUN
fbem-10891	42	7	,	,	PUNCT
fbem-10891	42	8	accounting	accounting	NOUN
fbem-10891	42	9	standards	standard	NOUN
fbem-10891	42	10	theoretical	theoretical	ADJ
fbem-10891	42	11	knowledge	knowledge	NOUN
fbem-10891	42	12	,	,	PUNCT
fbem-10891	42	13	in	in	ADP
fbem-10891	42	14	the	the	DET
fbem-10891	42	15	job	job	NOUN
fbem-10891	42	16	did	do	AUX
fbem-10891	42	17	not	not	PART
fbem-10891	42	18	meet	meet	VERB
fbem-10891	42	19	the	the	DET
fbem-10891	42	20	corresponding	corresponding	ADJ
fbem-10891	42	21	ability	ability	NOUN
fbem-10891	42	22	requirements	requirement	NOUN
fbem-10891	42	23	,	,	PUNCT
fbem-10891	42	24	resulting	result	VERB
fbem-10891	42	25	in	in	ADP
fbem-10891	42	26	confusion	confusion	NOUN
fbem-10891	42	27	of	of	ADP
fbem-10891	42	28	accounts	account	NOUN
fbem-10891	42	29	,	,	PUNCT
fbem-10891	42	30	accounts	account	NOUN
fbem-10891	42	31	,	,	PUNCT
fbem-10891	42	32	data	datum	NOUN
fbem-10891	42	33	distortion	distortion	NOUN
fbem-10891	42	34	,	,	PUNCT
fbem-10891	42	35	income	income	NOUN
fbem-10891	42	36	and	and	CCONJ
fbem-10891	42	37	expenditure	expenditure	NOUN
fbem-10891	42	38	transactions	transaction	NOUN
fbem-10891	42	39	and	and	CCONJ
fbem-10891	42	40	a	a	DET
fbem-10891	42	41	series	series	NOUN
fbem-10891	42	42	of	of	ADP
fbem-10891	42	43	problems	problem	NOUN
fbem-10891	42	44	.	.	PUNCT
fbem-10891	43	1	high	high	ADJ
fbem-10891	43	2	-	-	PUNCT
fbem-10891	43	3	quality	quality	NOUN
fbem-10891	43	4	information	information	NOUN
fbem-10891	43	5	and	and	CCONJ
fbem-10891	43	6	data	datum	NOUN
fbem-10891	43	7	is	be	AUX
fbem-10891	43	8	the	the	DET
fbem-10891	43	9	basis	basis	NOUN
fbem-10891	43	10	of	of	ADP
fbem-10891	43	11	accounting	accounting	NOUN
fbem-10891	43	12	work	work	NOUN
fbem-10891	43	13	,	,	PUNCT
fbem-10891	43	14	if	if	SCONJ
fbem-10891	43	15	the	the	DET
fbem-10891	43	16	information	information	NOUN
fbem-10891	43	17	and	and	CCONJ
fbem-10891	43	18	data	datum	NOUN
fbem-10891	43	19	provided	provide	VERB
fbem-10891	43	20	is	be	AUX
fbem-10891	43	21	not	not	PART
fbem-10891	43	22	true	true	ADJ
fbem-10891	43	23	,	,	PUNCT
fbem-10891	43	24	not	not	PART
fbem-10891	43	25	comprehensive	comprehensive	ADJ
fbem-10891	43	26	,	,	PUNCT
fbem-10891	43	27	then	then	ADV
fbem-10891	43	28	the	the	DET
fbem-10891	43	29	analysis	analysis	NOUN
fbem-10891	43	30	of	of	ADP
fbem-10891	43	31	the	the	DET
fbem-10891	43	32	results	result	NOUN
fbem-10891	43	33	can	can	AUX
fbem-10891	43	34	not	not	PART
fbem-10891	43	35	reflect	reflect	VERB
fbem-10891	43	36	the	the	DET
fbem-10891	43	37	real	real	ADJ
fbem-10891	43	38	financial	financial	ADJ
fbem-10891	43	39	situation	situation	NOUN
fbem-10891	43	40	of	of	ADP
fbem-10891	43	41	the	the	DET
fbem-10891	43	42	enterprise	enterprise	NOUN
fbem-10891	43	43	.	.	PUNCT
fbem-10891	44	1	then	then	ADV
fbem-10891	44	2	the	the	DET
fbem-10891	44	3	information	information	NOUN
fbem-10891	44	4	that	that	PRON
fbem-10891	44	5	decision	decision	NOUN
fbem-10891	44	6	makers	maker	NOUN
fbem-10891	44	7	refer	refer	VERB
fbem-10891	44	8	to	to	ADP
fbem-10891	44	9	when	when	SCONJ
fbem-10891	44	10	making	make	VERB
fbem-10891	44	11	decisions	decision	NOUN
fbem-10891	44	12	is	be	AUX
fbem-10891	44	13	not	not	PART
fbem-10891	44	14	true	true	ADJ
fbem-10891	44	15	,	,	PUNCT
fbem-10891	44	16	which	which	PRON
fbem-10891	44	17	affects	affect	VERB
fbem-10891	44	18	the	the	DET
fbem-10891	44	19	management	management	NOUN
fbem-10891	44	20	to	to	PART
fbem-10891	44	21	make	make	VERB
fbem-10891	44	22	correct	correct	ADJ
fbem-10891	44	23	management	management	NOUN
fbem-10891	44	24	decisions	decision	NOUN
fbem-10891	44	25	.	.	PUNCT
fbem-10891	45	1	most	most	ADJ
fbem-10891	45	2	of	of	ADP
fbem-10891	45	3	the	the	DET
fbem-10891	45	4	materials	material	NOUN
fbem-10891	45	5	and	and	CCONJ
fbem-10891	45	6	data	datum	NOUN
fbem-10891	45	7	used	use	VERB
fbem-10891	45	8	in	in	ADP
fbem-10891	45	9	accounting	accounting	NOUN
fbem-10891	45	10	come	come	VERB
fbem-10891	45	11	from	from	ADP
fbem-10891	45	12	other	other	ADJ
fbem-10891	45	13	departments	department	NOUN
fbem-10891	45	14	of	of	ADP
fbem-10891	45	15	the	the	DET
fbem-10891	45	16	enterprise	enterprise	NOUN
fbem-10891	45	17	,	,	PUNCT
fbem-10891	45	18	such	such	ADJ
fbem-10891	45	19	as	as	ADP
fbem-10891	45	20	purchasing	purchasing	NOUN
fbem-10891	45	21	,	,	PUNCT
fbem-10891	45	22	sales	sale	NOUN
fbem-10891	45	23	,	,	PUNCT
fbem-10891	45	24	administrative	administrative	ADJ
fbem-10891	45	25	departments	department	NOUN
fbem-10891	45	26	,	,	PUNCT
fbem-10891	45	27	etc	etc	X
fbem-10891	45	28	.	.	X
fbem-10891	46	1	if	if	SCONJ
fbem-10891	46	2	the	the	DET
fbem-10891	46	3	management	management	NOUN
fbem-10891	46	4	of	of	ADP
fbem-10891	46	5	the	the	DET
fbem-10891	46	6	enterprise	enterprise	NOUN
fbem-10891	46	7	does	do	AUX
fbem-10891	46	8	not	not	PART
fbem-10891	46	9	have	have	VERB
fbem-10891	46	10	strong	strong	ADJ
fbem-10891	46	11	awareness	awareness	NOUN
fbem-10891	46	12	and	and	CCONJ
fbem-10891	46	13	requirements	requirement	NOUN
fbem-10891	46	14	for	for	ADP
fbem-10891	46	15	accounting	accounting	NOUN
fbem-10891	46	16	,	,	PUNCT
fbem-10891	46	17	the	the	DET
fbem-10891	46	18	subordinate	subordinate	ADJ
fbem-10891	46	19	departments	department	NOUN
fbem-10891	46	20	will	will	AUX
fbem-10891	46	21	not	not	PART
fbem-10891	46	22	attach	attach	VERB
fbem-10891	46	23	too	too	ADV
fbem-10891	46	24	much	much	ADJ
fbem-10891	46	25	importance	importance	NOUN
fbem-10891	46	26	to	to	ADP
fbem-10891	46	27	accounting	accounting	NOUN
fbem-10891	46	28	work	work	NOUN
fbem-10891	46	29	,	,	PUNCT
fbem-10891	46	30	which	which	PRON
fbem-10891	46	31	may	may	AUX
fbem-10891	46	32	cause	cause	VERB
fbem-10891	46	33	the	the	DET
fbem-10891	46	34	following	follow	VERB
fbem-10891	46	35	problems	problem	NOUN
fbem-10891	46	36	:	:	PUNCT
fbem-10891	46	37	when	when	SCONJ
fbem-10891	46	38	purchasing	purchase	VERB
fbem-10891	46	39	materials	material	NOUN
fbem-10891	46	40	,	,	PUNCT
fbem-10891	46	41	due	due	ADP
fbem-10891	46	42	to	to	ADP
fbem-10891	46	43	the	the	DET
fbem-10891	46	44	unclear	unclear	ADJ
fbem-10891	46	45	difference	difference	NOUN
fbem-10891	46	46	between	between	ADP
fbem-10891	46	47	ordinary	ordinary	ADJ
fbem-10891	46	48	invoices	invoice	NOUN
fbem-10891	46	49	and	and	CCONJ
fbem-10891	46	50	special	special	ADJ
fbem-10891	46	51	invoices	invoice	NOUN
fbem-10891	46	52	,	,	PUNCT
fbem-10891	46	53	the	the	DET
fbem-10891	46	54	procurement	procurement	NOUN
fbem-10891	46	55	personnel	personnel	NOUN
fbem-10891	46	56	can	can	AUX
fbem-10891	46	57	not	not	PART
fbem-10891	46	58	obtain	obtain	VERB
fbem-10891	46	59	accurate	accurate	ADJ
fbem-10891	46	60	invoices	invoice	NOUN
fbem-10891	46	61	in	in	ADP
fbem-10891	46	62	time	time	NOUN
fbem-10891	46	63	,	,	PUNCT
fbem-10891	46	64	and	and	CCONJ
fbem-10891	46	65	can	can	AUX
fbem-10891	46	66	not	not	PART
fbem-10891	46	67	provide	provide	VERB
fbem-10891	46	68	useful	useful	ADJ
fbem-10891	46	69	information	information	NOUN
fbem-10891	46	70	for	for	ADP
fbem-10891	46	71	the	the	DET
fbem-10891	46	72	accounting	accounting	NOUN
fbem-10891	46	73	personnel	personnel	NOUN
fbem-10891	46	74	,	,	PUNCT
fbem-10891	46	75	so	so	SCONJ
fbem-10891	46	76	that	that	SCONJ
fbem-10891	46	77	the	the	DET
fbem-10891	46	78	input	input	NOUN
fbem-10891	46	79	tax	tax	NOUN
fbem-10891	46	80	of	of	ADP
fbem-10891	46	81	the	the	DET
fbem-10891	46	82	enterprise	enterprise	NOUN
fbem-10891	46	83	is	be	AUX
fbem-10891	46	84	reduced	reduce	VERB
fbem-10891	46	85	,	,	PUNCT
fbem-10891	46	86	and	and	CCONJ
fbem-10891	46	87	finally	finally	ADV
fbem-10891	46	88	more	more	ADJ
fbem-10891	46	89	taxes	taxis	NOUN
fbem-10891	46	90	are	be	AUX
fbem-10891	46	91	paid	pay	VERB
fbem-10891	46	92	,	,	PUNCT
fbem-10891	46	93	resulting	result	VERB
fbem-10891	46	94	in	in	ADP
fbem-10891	46	95	the	the	DET
fbem-10891	46	96	loss	loss	NOUN
fbem-10891	46	97	of	of	ADP
fbem-10891	46	98	profits	profit	NOUN
fbem-10891	46	99	of	of	ADP
fbem-10891	46	100	the	the	DET
fbem-10891	46	101	enterprise	enterprise	NOUN
fbem-10891	46	102	.	.	PUNCT
fbem-10891	47	1	(	(	PUNCT
fbem-10891	47	2	2	2	X
fbem-10891	47	3	)	)	PUNCT
fbem-10891	47	4	the	the	DET
fbem-10891	47	5	internal	internal	PROPN
fbem-10891	47	6	control	control	NOUN
fbem-10891	47	7	management	management	NOUN
fbem-10891	47	8	system	system	NOUN
fbem-10891	47	9	is	be	AUX
fbem-10891	47	10	not	not	PART
fbem-10891	47	11	perfect	perfect	ADJ
fbem-10891	47	12	the	the	DET
fbem-10891	47	13	basis	basis	NOUN
fbem-10891	47	14	of	of	ADP
fbem-10891	47	15	financial	financial	ADJ
fbem-10891	47	16	management	management	NOUN
fbem-10891	47	17	is	be	AUX
fbem-10891	47	18	a	a	DET
fbem-10891	47	19	scientific	scientific	ADJ
fbem-10891	47	20	and	and	CCONJ
fbem-10891	47	21	complete	complete	ADJ
fbem-10891	47	22	internal	internal	ADJ
fbem-10891	47	23	control	control	NOUN
fbem-10891	47	24	system	system	NOUN
fbem-10891	47	25	,	,	PUNCT
fbem-10891	47	26	which	which	PRON
fbem-10891	47	27	is	be	AUX
fbem-10891	47	28	crucial	crucial	ADJ
fbem-10891	47	29	to	to	PART
fbem-10891	47	30	ensure	ensure	VERB
fbem-10891	47	31	the	the	DET
fbem-10891	47	32	accuracy	accuracy	NOUN
fbem-10891	47	33	and	and	CCONJ
fbem-10891	47	34	effectiveness	effectiveness	NOUN
fbem-10891	47	35	of	of	ADP
fbem-10891	47	36	accounting	accounting	NOUN
fbem-10891	47	37	results	result	NOUN
fbem-10891	47	38	in	in	ADP
fbem-10891	47	39	manufacturing	manufacture	VERB
fbem-10891	47	40	industry	industry	NOUN
fbem-10891	47	41	.	.	PUNCT
fbem-10891	48	1	the	the	DET
fbem-10891	48	2	lack	lack	NOUN
fbem-10891	48	3	of	of	ADP
fbem-10891	48	4	effective	effective	ADJ
fbem-10891	48	5	internal	internal	ADJ
fbem-10891	48	6	control	control	NOUN
fbem-10891	48	7	will	will	AUX
fbem-10891	48	8	affect	affect	VERB
fbem-10891	48	9	the	the	DET
fbem-10891	48	10	reliability	reliability	NOUN
fbem-10891	48	11	of	of	ADP
fbem-10891	48	12	accounting	accounting	NOUN
fbem-10891	48	13	data	datum	NOUN
fbem-10891	48	14	.	.	PUNCT
fbem-10891	49	1	on	on	ADP
fbem-10891	49	2	the	the	DET
fbem-10891	49	3	one	one	NUM
fbem-10891	49	4	hand	hand	NOUN
fbem-10891	49	5	,	,	PUNCT
fbem-10891	49	6	the	the	DET
fbem-10891	49	7	approval	approval	NOUN
fbem-10891	49	8	system	system	NOUN
fbem-10891	49	9	is	be	AUX
fbem-10891	49	10	not	not	PART
fbem-10891	49	11	perfect	perfect	ADJ
fbem-10891	49	12	,	,	PUNCT
fbem-10891	49	13	that	that	ADV
fbem-10891	49	14	is	is	ADV
fbem-10891	49	15	,	,	PUNCT
fbem-10891	49	16	the	the	DET
fbem-10891	49	17	implementation	implementation	NOUN
fbem-10891	49	18	effect	effect	NOUN
fbem-10891	49	19	is	be	AUX
fbem-10891	49	20	not	not	PART
fbem-10891	49	21	good	good	ADJ
fbem-10891	49	22	.	.	PUNCT
fbem-10891	50	1	although	although	SCONJ
fbem-10891	50	2	the	the	DET
fbem-10891	50	3	enterprise	enterprise	NOUN
fbem-10891	50	4	may	may	AUX
fbem-10891	50	5	have	have	AUX
fbem-10891	50	6	formulated	formulate	VERB
fbem-10891	50	7	strict	strict	ADJ
fbem-10891	50	8	accounting	accounting	NOUN
fbem-10891	50	9	policies	policy	NOUN
fbem-10891	50	10	and	and	CCONJ
fbem-10891	50	11	process	process	NOUN
fbem-10891	50	12	specifications	specification	NOUN
fbem-10891	50	13	,	,	PUNCT
fbem-10891	50	14	if	if	SCONJ
fbem-10891	50	15	there	there	PRON
fbem-10891	50	16	is	be	VERB
fbem-10891	50	17	no	no	DET
fbem-10891	50	18	corresponding	corresponding	ADJ
fbem-10891	50	19	inspection	inspection	NOUN
fbem-10891	50	20	and	and	CCONJ
fbem-10891	50	21	audit	audit	NOUN
fbem-10891	50	22	system	system	NOUN
fbem-10891	50	23	,	,	PUNCT
fbem-10891	50	24	it	it	PRON
fbem-10891	50	25	is	be	AUX
fbem-10891	50	26	difficult	difficult	ADJ
fbem-10891	50	27	to	to	PART
fbem-10891	50	28	ensure	ensure	VERB
fbem-10891	50	29	that	that	SCONJ
fbem-10891	50	30	these	these	DET
fbem-10891	50	31	regulations	regulation	NOUN
fbem-10891	50	32	can	can	AUX
fbem-10891	50	33	be	be	AUX
fbem-10891	50	34	effectively	effectively	ADV
fbem-10891	50	35	implemented	implement	VERB
fbem-10891	50	36	.	.	PUNCT
fbem-10891	51	1	for	for	ADP
fbem-10891	51	2	example	example	NOUN
fbem-10891	51	3	,	,	PUNCT
fbem-10891	51	4	in	in	ADP
fbem-10891	51	5	the	the	DET
fbem-10891	51	6	business	business	NOUN
fbem-10891	51	7	stage	stage	NOUN
fbem-10891	51	8	,	,	PUNCT
fbem-10891	51	9	department	department	NOUN
fbem-10891	51	10	leaders	leader	NOUN
fbem-10891	51	11	need	need	VERB
fbem-10891	51	12	to	to	PART
fbem-10891	51	13	examine	examine	VERB
fbem-10891	51	14	and	and	CCONJ
fbem-10891	51	15	approve	approve	VERB
fbem-10891	51	16	the	the	DET
fbem-10891	51	17	data	datum	NOUN
fbem-10891	51	18	submitted	submit	VERB
fbem-10891	51	19	by	by	ADP
fbem-10891	51	20	the	the	DET
fbem-10891	51	21	staff	staff	NOUN
fbem-10891	51	22	,	,	PUNCT
fbem-10891	51	23	and	and	CCONJ
fbem-10891	51	24	only	only	ADV
fbem-10891	51	25	after	after	ADP
fbem-10891	51	26	the	the	DET
fbem-10891	51	27	review	review	NOUN
fbem-10891	51	28	can	can	AUX
fbem-10891	51	29	they	they	PRON
fbem-10891	51	30	smoothly	smoothly	ADV
fbem-10891	51	31	carry	carry	VERB
fbem-10891	51	32	out	out	ADP
fbem-10891	51	33	the	the	DET
fbem-10891	51	34	next	next	ADJ
fbem-10891	51	35	step	step	NOUN
fbem-10891	51	36	of	of	ADP
fbem-10891	51	37	work	work	NOUN
fbem-10891	51	38	.	.	PUNCT
fbem-10891	52	1	however	however	ADV
fbem-10891	52	2	,	,	PUNCT
fbem-10891	52	3	for	for	ADP
fbem-10891	52	4	the	the	DET
fbem-10891	52	5	data	datum	NOUN
fbem-10891	52	6	that	that	PRON
fbem-10891	52	7	the	the	DET
fbem-10891	52	8	leaders	leader	NOUN
fbem-10891	52	9	have	have	AUX
fbem-10891	52	10	reviewed	review	VERB
fbem-10891	52	11	and	and	CCONJ
fbem-10891	52	12	approved	approve	VERB
fbem-10891	52	13	but	but	CCONJ
fbem-10891	52	14	do	do	AUX
fbem-10891	52	15	not	not	PART
fbem-10891	52	16	123	123	NUM
fbem-10891	52	17	meet	meet	VERB
fbem-10891	52	18	the	the	DET
fbem-10891	52	19	requirements	requirement	NOUN
fbem-10891	52	20	,	,	PUNCT
fbem-10891	52	21	most	most	ADJ
fbem-10891	52	22	of	of	ADP
fbem-10891	52	23	the	the	DET
fbem-10891	52	24	accounting	accounting	NOUN
fbem-10891	52	25	personnel	personnel	NOUN
fbem-10891	52	26	dare	dare	AUX
fbem-10891	52	27	not	not	PART
fbem-10891	52	28	have	have	VERB
fbem-10891	52	29	objections	objection	NOUN
fbem-10891	52	30	,	,	PUNCT
fbem-10891	52	31	and	and	CCONJ
fbem-10891	52	32	there	there	PRON
fbem-10891	52	33	is	be	VERB
fbem-10891	52	34	a	a	DET
fbem-10891	52	35	situation	situation	NOUN
fbem-10891	52	36	of	of	ADP
fbem-10891	52	37	concealing	conceal	VERB
fbem-10891	52	38	true	true	ADJ
fbem-10891	52	39	information	information	NOUN
fbem-10891	52	40	,	,	PUNCT
fbem-10891	52	41	resulting	result	VERB
fbem-10891	52	42	in	in	ADP
fbem-10891	52	43	the	the	DET
fbem-10891	52	44	accounting	accounting	NOUN
fbem-10891	52	45	personnel	personnel	NOUN
fbem-10891	52	46	being	be	AUX
fbem-10891	52	47	in	in	ADP
fbem-10891	52	48	a	a	DET
fbem-10891	52	49	virtual	virtual	ADJ
fbem-10891	52	50	position	position	NOUN
fbem-10891	52	51	and	and	CCONJ
fbem-10891	52	52	not	not	PART
fbem-10891	52	53	reflecting	reflect	VERB
fbem-10891	52	54	their	their	PRON
fbem-10891	52	55	own	own	ADJ
fbem-10891	52	56	role	role	NOUN
fbem-10891	52	57	.	.	PUNCT
fbem-10891	53	1	can	can	AUX
fbem-10891	53	2	not	not	PART
fbem-10891	53	3	improve	improve	VERB
fbem-10891	53	4	the	the	DET
fbem-10891	53	5	quality	quality	NOUN
fbem-10891	53	6	of	of	ADP
fbem-10891	53	7	accounting	accounting	NOUN
fbem-10891	53	8	,	,	PUNCT
fbem-10891	53	9	and	and	CCONJ
fbem-10891	53	10	even	even	ADV
fbem-10891	53	11	lead	lead	VERB
fbem-10891	53	12	to	to	ADP
fbem-10891	53	13	a	a	DET
fbem-10891	53	14	variety	variety	NOUN
fbem-10891	53	15	of	of	ADP
fbem-10891	53	16	problems	problem	NOUN
fbem-10891	53	17	,	,	PUNCT
fbem-10891	53	18	can	can	AUX
fbem-10891	53	19	not	not	PART
fbem-10891	53	20	carry	carry	VERB
fbem-10891	53	21	out	out	ADP
fbem-10891	53	22	work	work	NOUN
fbem-10891	53	23	more	more	ADV
fbem-10891	53	24	effectively	effectively	ADV
fbem-10891	53	25	.	.	PUNCT
fbem-10891	54	1	on	on	ADP
fbem-10891	54	2	the	the	DET
fbem-10891	54	3	other	other	ADJ
fbem-10891	54	4	hand	hand	NOUN
fbem-10891	54	5	,	,	PUNCT
fbem-10891	54	6	the	the	DET
fbem-10891	54	7	implementation	implementation	NOUN
fbem-10891	54	8	of	of	ADP
fbem-10891	54	9	internal	internal	ADJ
fbem-10891	54	10	control	control	NOUN
fbem-10891	54	11	of	of	ADP
fbem-10891	54	12	the	the	DET
fbem-10891	54	13	enterprise	enterprise	NOUN
fbem-10891	54	14	is	be	AUX
fbem-10891	54	15	poor	poor	ADJ
fbem-10891	54	16	,	,	PUNCT
fbem-10891	54	17	resulting	result	VERB
fbem-10891	54	18	in	in	ADP
fbem-10891	54	19	sales	sale	NOUN
fbem-10891	54	20	and	and	CCONJ
fbem-10891	54	21	collection	collection	NOUN
fbem-10891	54	22	,	,	PUNCT
fbem-10891	54	23	warehouse	warehouse	NOUN
fbem-10891	54	24	receipt	receipt	NOUN
fbem-10891	54	25	and	and	CCONJ
fbem-10891	54	26	receipt	receipt	NOUN
fbem-10891	54	27	of	of	ADP
fbem-10891	54	28	storage	storage	NOUN
fbem-10891	54	29	and	and	CCONJ
fbem-10891	54	30	other	other	ADJ
fbem-10891	54	31	businesses	business	NOUN
fbem-10891	54	32	can	can	AUX
fbem-10891	54	33	not	not	PART
fbem-10891	54	34	be	be	AUX
fbem-10891	54	35	approved	approve	VERB
fbem-10891	54	36	in	in	ADP
fbem-10891	54	37	accordance	accordance	NOUN
fbem-10891	54	38	with	with	ADP
fbem-10891	54	39	the	the	DET
fbem-10891	54	40	prescribed	prescribed	ADJ
fbem-10891	54	41	procedures	procedure	NOUN
fbem-10891	54	42	,	,	PUNCT
fbem-10891	54	43	and	and	CCONJ
fbem-10891	54	44	the	the	DET
fbem-10891	54	45	control	control	NOUN
fbem-10891	54	46	of	of	ADP
fbem-10891	54	47	accounts	account	NOUN
fbem-10891	54	48	receivable	receivable	ADJ
fbem-10891	54	49	is	be	AUX
fbem-10891	54	50	not	not	PART
fbem-10891	54	51	strict	strict	ADJ
fbem-10891	54	52	,	,	PUNCT
fbem-10891	54	53	thus	thus	ADV
fbem-10891	54	54	causing	cause	VERB
fbem-10891	54	55	bad	bad	ADJ
fbem-10891	54	56	debt	debt	NOUN
fbem-10891	54	57	risks	risk	NOUN
fbem-10891	54	58	to	to	ADP
fbem-10891	54	59	the	the	DET
fbem-10891	54	60	enterprise	enterprise	NOUN
fbem-10891	54	61	.	.	PUNCT
fbem-10891	55	1	although	although	SCONJ
fbem-10891	55	2	some	some	DET
fbem-10891	55	3	enterprises	enterprise	NOUN
fbem-10891	55	4	have	have	AUX
fbem-10891	55	5	built	build	VERB
fbem-10891	55	6	an	an	DET
fbem-10891	55	7	internal	internal	ADJ
fbem-10891	55	8	audit	audit	NOUN
fbem-10891	55	9	system	system	NOUN
fbem-10891	55	10	and	and	CCONJ
fbem-10891	55	11	set	set	VERB
fbem-10891	55	12	up	up	ADP
fbem-10891	55	13	an	an	DET
fbem-10891	55	14	audit	audit	NOUN
fbem-10891	55	15	department	department	NOUN
fbem-10891	55	16	,	,	PUNCT
fbem-10891	55	17	there	there	PRON
fbem-10891	55	18	are	be	VERB
fbem-10891	55	19	some	some	DET
fbem-10891	55	20	problems	problem	NOUN
fbem-10891	55	21	in	in	ADP
fbem-10891	55	22	the	the	DET
fbem-10891	55	23	establishment	establishment	NOUN
fbem-10891	55	24	,	,	PUNCT
fbem-10891	55	25	such	such	ADJ
fbem-10891	55	26	as	as	ADP
fbem-10891	55	27	not	not	PART
fbem-10891	55	28	setting	set	VERB
fbem-10891	55	29	up	up	ADP
fbem-10891	55	30	incompatible	incompatible	ADJ
fbem-10891	55	31	posts	post	NOUN
fbem-10891	55	32	separately	separately	ADV
fbem-10891	55	33	and	and	CCONJ
fbem-10891	55	34	setting	set	VERB
fbem-10891	55	35	up	up	ADP
fbem-10891	55	36	unreasonable	unreasonable	ADJ
fbem-10891	55	37	examination	examination	NOUN
fbem-10891	55	38	and	and	CCONJ
fbem-10891	55	39	approval	approval	NOUN
fbem-10891	55	40	links	link	NOUN
fbem-10891	55	41	.	.	PUNCT
fbem-10891	56	1	at	at	ADP
fbem-10891	56	2	this	this	DET
fbem-10891	56	3	time	time	NOUN
fbem-10891	56	4	,	,	PUNCT
fbem-10891	56	5	these	these	DET
fbem-10891	56	6	systems	system	NOUN
fbem-10891	56	7	become	become	VERB
fbem-10891	56	8	castles	castle	NOUN
fbem-10891	56	9	in	in	ADP
fbem-10891	56	10	the	the	DET
fbem-10891	56	11	air	air	NOUN
fbem-10891	56	12	and	and	CCONJ
fbem-10891	56	13	become	become	VERB
fbem-10891	56	14	superficial	superficial	ADJ
fbem-10891	56	15	,	,	PUNCT
fbem-10891	56	16	and	and	CCONJ
fbem-10891	56	17	internal	internal	ADJ
fbem-10891	56	18	supervision	supervision	NOUN
fbem-10891	56	19	can	can	AUX
fbem-10891	56	20	not	not	PART
fbem-10891	56	21	play	play	VERB
fbem-10891	56	22	a	a	DET
fbem-10891	56	23	real	real	ADJ
fbem-10891	56	24	role	role	NOUN
fbem-10891	56	25	.	.	PUNCT
fbem-10891	57	1	(	(	PUNCT
fbem-10891	57	2	3	3	X
fbem-10891	57	3	)	)	PUNCT
fbem-10891	57	4	lack	lack	NOUN
fbem-10891	57	5	of	of	ADP
fbem-10891	57	6	information	information	NOUN
fbem-10891	57	7	construction	construction	NOUN
fbem-10891	57	8	with	with	ADP
fbem-10891	57	9	the	the	DET
fbem-10891	57	10	development	development	NOUN
fbem-10891	57	11	of	of	ADP
fbem-10891	57	12	information	information	NOUN
fbem-10891	57	13	technology	technology	NOUN
fbem-10891	57	14	,	,	PUNCT
fbem-10891	57	15	various	various	ADJ
fbem-10891	57	16	industries	industry	NOUN
fbem-10891	57	17	are	be	AUX
fbem-10891	57	18	actively	actively	ADV
fbem-10891	57	19	reforming	reform	VERB
fbem-10891	57	20	themselves	themselves	PRON
fbem-10891	57	21	,	,	PUNCT
fbem-10891	57	22	and	and	CCONJ
fbem-10891	57	23	information	information	NOUN
fbem-10891	57	24	technology	technology	NOUN
fbem-10891	57	25	has	have	AUX
fbem-10891	57	26	become	become	VERB
fbem-10891	57	27	an	an	DET
fbem-10891	57	28	inevitable	inevitable	ADJ
fbem-10891	57	29	requirement	requirement	NOUN
fbem-10891	57	30	of	of	ADP
fbem-10891	57	31	accounting	accounting	NOUN
fbem-10891	57	32	work	work	NOUN
fbem-10891	57	33	.	.	PUNCT
fbem-10891	58	1	however	however	ADV
fbem-10891	58	2	,	,	PUNCT
fbem-10891	58	3	in	in	ADP
fbem-10891	58	4	the	the	DET
fbem-10891	58	5	current	current	ADJ
fbem-10891	58	6	manufacturing	manufacturing	NOUN
fbem-10891	58	7	enterprises	enterprise	NOUN
fbem-10891	58	8	,	,	PUNCT
fbem-10891	58	9	due	due	ADP
fbem-10891	58	10	to	to	ADP
fbem-10891	58	11	the	the	DET
fbem-10891	58	12	limitations	limitation	NOUN
fbem-10891	58	13	of	of	ADP
fbem-10891	58	14	concept	concept	NOUN
fbem-10891	58	15	,	,	PUNCT
fbem-10891	58	16	capital	capital	NOUN
fbem-10891	58	17	,	,	PUNCT
fbem-10891	58	18	technology	technology	NOUN
fbem-10891	58	19	and	and	CCONJ
fbem-10891	58	20	other	other	ADJ
fbem-10891	58	21	aspects	aspect	NOUN
fbem-10891	58	22	,	,	PUNCT
fbem-10891	58	23	many	many	ADJ
fbem-10891	58	24	managers	manager	NOUN
fbem-10891	58	25	of	of	ADP
fbem-10891	58	26	manufacturing	manufacturing	NOUN
fbem-10891	58	27	enterprises	enterprise	NOUN
fbem-10891	58	28	believe	believe	VERB
fbem-10891	58	29	that	that	SCONJ
fbem-10891	58	30	the	the	DET
fbem-10891	58	31	original	original	ADJ
fbem-10891	58	32	financial	financial	ADJ
fbem-10891	58	33	working	work	VERB
fbem-10891	58	34	methods	method	NOUN
fbem-10891	58	35	can	can	AUX
fbem-10891	58	36	meet	meet	VERB
fbem-10891	58	37	the	the	DET
fbem-10891	58	38	needs	need	NOUN
fbem-10891	58	39	of	of	ADP
fbem-10891	58	40	enterprises	enterprise	NOUN
fbem-10891	58	41	,	,	PUNCT
fbem-10891	58	42	and	and	CCONJ
fbem-10891	58	43	they	they	PRON
fbem-10891	58	44	have	have	AUX
fbem-10891	58	45	not	not	PART
fbem-10891	58	46	introduced	introduce	VERB
fbem-10891	58	47	and	and	CCONJ
fbem-10891	58	48	used	use	VERB
fbem-10891	58	49	relevant	relevant	ADJ
fbem-10891	58	50	information	information	NOUN
fbem-10891	58	51	financial	financial	ADJ
fbem-10891	58	52	software	software	NOUN
fbem-10891	58	53	.	.	PUNCT
fbem-10891	59	1	on	on	ADP
fbem-10891	59	2	the	the	DET
fbem-10891	59	3	one	one	NUM
fbem-10891	59	4	hand	hand	NOUN
fbem-10891	59	5	,	,	PUNCT
fbem-10891	59	6	there	there	PRON
fbem-10891	59	7	may	may	AUX
fbem-10891	59	8	be	be	AUX
fbem-10891	59	9	slow	slow	ADJ
fbem-10891	59	10	data	datum	NOUN
fbem-10891	59	11	processing	processing	NOUN
fbem-10891	59	12	speed	speed	NOUN
fbem-10891	59	13	and	and	CCONJ
fbem-10891	59	14	high	high	ADJ
fbem-10891	59	15	error	error	NOUN
fbem-10891	59	16	rate	rate	NOUN
fbem-10891	59	17	in	in	ADP
fbem-10891	59	18	the	the	DET
fbem-10891	59	19	accounting	accounting	NOUN
fbem-10891	59	20	work	work	NOUN
fbem-10891	59	21	of	of	ADP
fbem-10891	59	22	manufacturing	manufacturing	NOUN
fbem-10891	59	23	industry	industry	NOUN
fbem-10891	59	24	.	.	PUNCT
fbem-10891	60	1	for	for	ADP
fbem-10891	60	2	example	example	NOUN
fbem-10891	60	3	,	,	PUNCT
fbem-10891	60	4	in	in	ADP
fbem-10891	60	5	the	the	DET
fbem-10891	60	6	process	process	NOUN
fbem-10891	60	7	of	of	ADP
fbem-10891	60	8	cost	cost	NOUN
fbem-10891	60	9	accounting	accounting	NOUN
fbem-10891	60	10	,	,	PUNCT
fbem-10891	60	11	accountants	accountant	NOUN
fbem-10891	60	12	need	need	VERB
fbem-10891	60	13	to	to	PART
fbem-10891	60	14	accurately	accurately	ADV
fbem-10891	60	15	calculate	calculate	VERB
fbem-10891	60	16	the	the	DET
fbem-10891	60	17	production	production	NOUN
fbem-10891	60	18	costs	cost	NOUN
fbem-10891	60	19	of	of	ADP
fbem-10891	60	20	products	product	NOUN
fbem-10891	60	21	,	,	PUNCT
fbem-10891	60	22	including	include	VERB
fbem-10891	60	23	direct	direct	ADJ
fbem-10891	60	24	materials	material	NOUN
fbem-10891	60	25	,	,	PUNCT
fbem-10891	60	26	direct	direct	ADJ
fbem-10891	60	27	labor	labor	NOUN
fbem-10891	60	28	and	and	CCONJ
fbem-10891	60	29	manufacturing	manufacturing	NOUN
fbem-10891	60	30	expenses	expense	NOUN
fbem-10891	60	31	.	.	PUNCT
fbem-10891	61	1	in	in	ADP
fbem-10891	61	2	this	this	DET
fbem-10891	61	3	case	case	NOUN
fbem-10891	61	4	,	,	PUNCT
fbem-10891	61	5	accountants	accountant	NOUN
fbem-10891	61	6	have	have	VERB
fbem-10891	61	7	to	to	PART
fbem-10891	61	8	manually	manually	ADV
fbem-10891	61	9	calculate	calculate	VERB
fbem-10891	61	10	these	these	DET
fbem-10891	61	11	data	datum	NOUN
fbem-10891	61	12	,	,	PUNCT
fbem-10891	61	13	which	which	PRON
fbem-10891	61	14	is	be	AUX
fbem-10891	61	15	both	both	PRON
fbem-10891	61	16	a	a	DET
fbem-10891	61	17	waste	waste	NOUN
fbem-10891	61	18	of	of	ADP
fbem-10891	61	19	time	time	NOUN
fbem-10891	61	20	and	and	CCONJ
fbem-10891	61	21	prone	prone	ADJ
fbem-10891	61	22	to	to	ADP
fbem-10891	61	23	errors	error	NOUN
fbem-10891	61	24	.	.	PUNCT
fbem-10891	62	1	on	on	ADP
fbem-10891	62	2	the	the	DET
fbem-10891	62	3	other	other	ADJ
fbem-10891	62	4	hand	hand	NOUN
fbem-10891	62	5	,	,	PUNCT
fbem-10891	62	6	the	the	DET
fbem-10891	62	7	lack	lack	NOUN
fbem-10891	62	8	of	of	ADP
fbem-10891	62	9	information	information	NOUN
fbem-10891	62	10	construction	construction	NOUN
fbem-10891	62	11	also	also	ADV
fbem-10891	62	12	leads	lead	VERB
fbem-10891	62	13	to	to	ADP
fbem-10891	62	14	the	the	DET
fbem-10891	62	15	limitation	limitation	NOUN
fbem-10891	62	16	of	of	ADP
fbem-10891	62	17	data	datum	NOUN
fbem-10891	62	18	sharing	sharing	NOUN
fbem-10891	62	19	and	and	CCONJ
fbem-10891	62	20	transmission	transmission	NOUN
fbem-10891	62	21	in	in	ADP
fbem-10891	62	22	accounting	accounting	NOUN
fbem-10891	62	23	.	.	PUNCT
fbem-10891	63	1	for	for	ADP
fbem-10891	63	2	example	example	NOUN
fbem-10891	63	3	,	,	PUNCT
fbem-10891	63	4	in	in	ADP
fbem-10891	63	5	the	the	DET
fbem-10891	63	6	production	production	NOUN
fbem-10891	63	7	process	process	NOUN
fbem-10891	63	8	,	,	PUNCT
fbem-10891	63	9	information	information	NOUN
fbem-10891	63	10	about	about	ADP
fbem-10891	63	11	the	the	DET
fbem-10891	63	12	use	use	NOUN
fbem-10891	63	13	of	of	ADP
fbem-10891	63	14	materials	material	NOUN
fbem-10891	63	15	and	and	CCONJ
fbem-10891	63	16	equipment	equipment	NOUN
fbem-10891	63	17	is	be	AUX
fbem-10891	63	18	recorded	record	VERB
fbem-10891	63	19	in	in	ADP
fbem-10891	63	20	different	different	ADJ
fbem-10891	63	21	departments	department	NOUN
fbem-10891	63	22	,	,	PUNCT
fbem-10891	63	23	which	which	PRON
fbem-10891	63	24	requires	require	VERB
fbem-10891	63	25	the	the	DET
fbem-10891	63	26	integration	integration	NOUN
fbem-10891	63	27	of	of	ADP
fbem-10891	63	28	data	datum	NOUN
fbem-10891	63	29	from	from	ADP
fbem-10891	63	30	various	various	ADJ
fbem-10891	63	31	departments	department	NOUN
fbem-10891	63	32	to	to	PART
fbem-10891	63	33	form	form	VERB
fbem-10891	63	34	a	a	DET
fbem-10891	63	35	complete	complete	ADJ
fbem-10891	63	36	financial	financial	ADJ
fbem-10891	63	37	statement	statement	NOUN
fbem-10891	63	38	.	.	PUNCT
fbem-10891	64	1	since	since	SCONJ
fbem-10891	64	2	the	the	DET
fbem-10891	64	3	data	datum	NOUN
fbem-10891	64	4	of	of	ADP
fbem-10891	64	5	each	each	DET
fbem-10891	64	6	department	department	NOUN
fbem-10891	64	7	may	may	AUX
fbem-10891	64	8	be	be	AUX
fbem-10891	64	9	stored	store	VERB
fbem-10891	64	10	in	in	ADP
fbem-10891	64	11	an	an	DET
fbem-10891	64	12	independent	independent	ADJ
fbem-10891	64	13	information	information	NOUN
fbem-10891	64	14	system	system	NOUN
fbem-10891	64	15	and	and	CCONJ
fbem-10891	64	16	the	the	DET
fbem-10891	64	17	information	information	NOUN
fbem-10891	64	18	is	be	AUX
fbem-10891	64	19	in	in	ADP
fbem-10891	64	20	a	a	DET
fbem-10891	64	21	fragmented	fragmented	ADJ
fbem-10891	64	22	state	state	NOUN
fbem-10891	64	23	,	,	PUNCT
fbem-10891	64	24	the	the	DET
fbem-10891	64	25	system	system	NOUN
fbem-10891	64	26	can	can	AUX
fbem-10891	64	27	not	not	PART
fbem-10891	64	28	be	be	AUX
fbem-10891	64	29	connected	connect	VERB
fbem-10891	64	30	and	and	CCONJ
fbem-10891	64	31	the	the	DET
fbem-10891	64	32	information	information	NOUN
fbem-10891	64	33	can	can	AUX
fbem-10891	64	34	not	not	PART
fbem-10891	64	35	be	be	AUX
fbem-10891	64	36	transmitted	transmit	VERB
fbem-10891	64	37	efficiently	efficiently	ADV
fbem-10891	64	38	and	and	CCONJ
fbem-10891	64	39	accurately	accurately	ADV
fbem-10891	64	40	between	between	ADP
fbem-10891	64	41	departments	department	NOUN
fbem-10891	64	42	,	,	PUNCT
fbem-10891	64	43	which	which	PRON
fbem-10891	64	44	has	have	VERB
fbem-10891	64	45	a	a	DET
fbem-10891	64	46	negative	negative	ADJ
fbem-10891	64	47	impact	impact	NOUN
fbem-10891	64	48	on	on	ADP
fbem-10891	64	49	the	the	DET
fbem-10891	64	50	overall	overall	ADJ
fbem-10891	64	51	operation	operation	NOUN
fbem-10891	64	52	.	.	PUNCT
fbem-10891	65	1	(	(	PUNCT
fbem-10891	65	2	4	4	X
fbem-10891	65	3	)	)	PUNCT
fbem-10891	65	4	lack	lack	NOUN
fbem-10891	65	5	of	of	ADP
fbem-10891	65	6	standardization	standardization	NOUN
fbem-10891	65	7	of	of	ADP
fbem-10891	65	8	accounting	accounting	NOUN
fbem-10891	65	9	methods	method	NOUN
fbem-10891	65	10	some	some	DET
fbem-10891	65	11	enterprises	enterprise	NOUN
fbem-10891	65	12	have	have	VERB
fbem-10891	65	13	some	some	DET
fbem-10891	65	14	problems	problem	NOUN
fbem-10891	65	15	in	in	ADP
fbem-10891	65	16	accounting	account	VERB
fbem-10891	65	17	,	,	PUNCT
fbem-10891	65	18	such	such	ADJ
fbem-10891	65	19	as	as	ADP
fbem-10891	65	20	unclear	unclear	ADJ
fbem-10891	65	21	time	time	NOUN
fbem-10891	65	22	of	of	ADP
fbem-10891	65	23	income	income	NOUN
fbem-10891	65	24	and	and	CCONJ
fbem-10891	65	25	cost	cost	NOUN
fbem-10891	65	26	,	,	PUNCT
fbem-10891	65	27	non	non	ADJ
fbem-10891	65	28	-	-	ADJ
fbem-10891	65	29	standard	standard	ADJ
fbem-10891	65	30	account	account	NOUN
fbem-10891	65	31	setting	setting	NOUN
fbem-10891	65	32	.	.	PUNCT
fbem-10891	66	1	the	the	DET
fbem-10891	66	2	accounting	accounting	NOUN
fbem-10891	66	3	work	work	NOUN
fbem-10891	66	4	is	be	AUX
fbem-10891	66	5	not	not	PART
fbem-10891	66	6	systematic	systematic	ADJ
fbem-10891	66	7	and	and	CCONJ
fbem-10891	66	8	coherent	coherent	ADJ
fbem-10891	66	9	,	,	PUNCT
fbem-10891	66	10	which	which	PRON
fbem-10891	66	11	causes	cause	VERB
fbem-10891	66	12	the	the	DET
fbem-10891	66	13	inconvenience	inconvenience	NOUN
fbem-10891	66	14	of	of	ADP
fbem-10891	66	15	data	datum	NOUN
fbem-10891	66	16	searching	search	VERB
fbem-10891	66	17	and	and	CCONJ
fbem-10891	66	18	sorting	sorting	NOUN
fbem-10891	66	19	.	.	PUNCT
fbem-10891	67	1	the	the	DET
fbem-10891	67	2	accounting	accounting	NOUN
fbem-10891	67	3	method	method	NOUN
fbem-10891	67	4	is	be	AUX
fbem-10891	67	5	not	not	PART
fbem-10891	67	6	correct	correct	ADJ
fbem-10891	67	7	,	,	PUNCT
fbem-10891	67	8	for	for	ADP
fbem-10891	67	9	example	example	NOUN
fbem-10891	67	10	,	,	PUNCT
fbem-10891	67	11	the	the	DET
fbem-10891	67	12	research	research	NOUN
fbem-10891	67	13	and	and	CCONJ
fbem-10891	67	14	development	development	NOUN
fbem-10891	67	15	expenses	expense	NOUN
fbem-10891	67	16	are	be	AUX
fbem-10891	67	17	not	not	PART
fbem-10891	67	18	divided	divide	VERB
fbem-10891	67	19	into	into	ADP
fbem-10891	67	20	two	two	NUM
fbem-10891	67	21	parts	part	NOUN
fbem-10891	67	22	,	,	PUNCT
fbem-10891	67	23	and	and	CCONJ
fbem-10891	67	24	the	the	DET
fbem-10891	67	25	wages	wage	NOUN
fbem-10891	67	26	and	and	CCONJ
fbem-10891	67	27	salaries	salary	NOUN
fbem-10891	67	28	are	be	AUX
fbem-10891	67	29	not	not	PART
fbem-10891	67	30	accounted	account	VERB
fbem-10891	67	31	for	for	ADP
fbem-10891	67	32	in	in	ADP
fbem-10891	67	33	the	the	DET
fbem-10891	67	34	"	"	PUNCT
fbem-10891	67	35	salary	salary	NOUN
fbem-10891	67	36	payable	payable	ADJ
fbem-10891	67	37	to	to	ADP
fbem-10891	67	38	employees	employee	NOUN
fbem-10891	67	39	"	"	PUNCT
fbem-10891	67	40	account	account	NOUN
fbem-10891	67	41	.	.	PUNCT
fbem-10891	68	1	the	the	DET
fbem-10891	68	2	cost	cost	NOUN
fbem-10891	68	3	accounting	accounting	NOUN
fbem-10891	68	4	uses	use	VERB
fbem-10891	68	5	a	a	DET
fbem-10891	68	6	single	single	ADJ
fbem-10891	68	7	accounting	accounting	NOUN
fbem-10891	68	8	method	method	NOUN
fbem-10891	68	9	,	,	PUNCT
fbem-10891	68	10	and	and	CCONJ
fbem-10891	68	11	it	it	PRON
fbem-10891	68	12	is	be	AUX
fbem-10891	68	13	classified	classify	VERB
fbem-10891	68	14	,	,	PUNCT
fbem-10891	68	15	but	but	CCONJ
fbem-10891	68	16	it	it	PRON
fbem-10891	68	17	is	be	AUX
fbem-10891	68	18	not	not	PART
fbem-10891	68	19	detailed	detail	VERB
fbem-10891	68	20	,	,	PUNCT
fbem-10891	68	21	so	so	CCONJ
fbem-10891	68	22	it	it	PRON
fbem-10891	68	23	can	can	AUX
fbem-10891	68	24	not	not	PART
fbem-10891	68	25	be	be	AUX
fbem-10891	68	26	analyzed	analyze	VERB
fbem-10891	68	27	in	in	ADP
fbem-10891	68	28	depth	depth	NOUN
fbem-10891	68	29	when	when	SCONJ
fbem-10891	68	30	necessary	necessary	ADJ
fbem-10891	68	31	.	.	PUNCT
fbem-10891	69	1	there	there	PRON
fbem-10891	69	2	are	be	VERB
fbem-10891	69	3	even	even	ADV
fbem-10891	69	4	some	some	DET
fbem-10891	69	5	enterprises	enterprise	NOUN
fbem-10891	69	6	,	,	PUNCT
fbem-10891	69	7	in	in	ADP
fbem-10891	69	8	order	order	NOUN
fbem-10891	69	9	to	to	PART
fbem-10891	69	10	obtain	obtain	VERB
fbem-10891	69	11	government	government	NOUN
fbem-10891	69	12	subsidies	subsidy	NOUN
fbem-10891	69	13	,	,	PUNCT
fbem-10891	69	14	or	or	CCONJ
fbem-10891	69	15	in	in	ADP
fbem-10891	69	16	order	order	NOUN
fbem-10891	69	17	to	to	PART
fbem-10891	69	18	obtain	obtain	VERB
fbem-10891	69	19	certain	certain	ADJ
fbem-10891	69	20	benefits	benefit	NOUN
fbem-10891	69	21	,	,	PUNCT
fbem-10891	69	22	they	they	PRON
fbem-10891	69	23	disregard	disregard	VERB
fbem-10891	69	24	the	the	DET
fbem-10891	69	25	relevant	relevant	ADJ
fbem-10891	69	26	accounting	accounting	NOUN
fbem-10891	69	27	standards	standard	NOUN
fbem-10891	69	28	,	,	PUNCT
fbem-10891	69	29	regulations	regulation	NOUN
fbem-10891	69	30	and	and	CCONJ
fbem-10891	69	31	systems	system	NOUN
fbem-10891	69	32	of	of	ADP
fbem-10891	69	33	the	the	DET
fbem-10891	69	34	country	country	NOUN
fbem-10891	69	35	,	,	PUNCT
fbem-10891	69	36	and	and	CCONJ
fbem-10891	69	37	carry	carry	VERB
fbem-10891	69	38	out	out	ADP
fbem-10891	69	39	artificial	artificial	ADJ
fbem-10891	69	40	intervention	intervention	NOUN
fbem-10891	69	41	and	and	CCONJ
fbem-10891	69	42	adjustment	adjustment	NOUN
fbem-10891	69	43	of	of	ADP
fbem-10891	69	44	financial	financial	ADJ
fbem-10891	69	45	data	datum	NOUN
fbem-10891	69	46	such	such	ADJ
fbem-10891	69	47	as	as	ADP
fbem-10891	69	48	revenue	revenue	NOUN
fbem-10891	69	49	,	,	PUNCT
fbem-10891	69	50	cost	cost	NOUN
fbem-10891	69	51	and	and	CCONJ
fbem-10891	69	52	net	net	ADJ
fbem-10891	69	53	profit	profit	NOUN
fbem-10891	69	54	.	.	PUNCT
fbem-10891	70	1	(	(	PUNCT
fbem-10891	70	2	5	5	X
fbem-10891	70	3	)	)	PUNCT
fbem-10891	70	4	insufficient	insufficient	ADJ
fbem-10891	70	5	understanding	understanding	NOUN
fbem-10891	70	6	of	of	ADP
fbem-10891	70	7	the	the	DET
fbem-10891	70	8	importance	importance	NOUN
fbem-10891	70	9	of	of	ADP
fbem-10891	70	10	financial	financial	ADJ
fbem-10891	70	11	risks	risk	NOUN
fbem-10891	70	12	managers	manager	NOUN
fbem-10891	70	13	'	'	PART
fbem-10891	70	14	risk	risk	NOUN
fbem-10891	70	15	awareness	awareness	NOUN
fbem-10891	70	16	is	be	AUX
fbem-10891	70	17	not	not	PART
fbem-10891	70	18	strong	strong	ADJ
fbem-10891	70	19	,	,	PUNCT
fbem-10891	70	20	so	so	SCONJ
fbem-10891	70	21	that	that	SCONJ
fbem-10891	70	22	enterprises	enterprise	NOUN
fbem-10891	70	23	can	can	AUX
fbem-10891	70	24	not	not	PART
fbem-10891	70	25	effectively	effectively	ADV
fbem-10891	70	26	prevent	prevent	VERB
fbem-10891	70	27	all	all	DET
fbem-10891	70	28	kinds	kind	NOUN
fbem-10891	70	29	of	of	ADP
fbem-10891	70	30	risks	risk	NOUN
fbem-10891	70	31	in	in	ADP
fbem-10891	70	32	operation	operation	NOUN
fbem-10891	70	33	and	and	CCONJ
fbem-10891	70	34	management	management	NOUN
fbem-10891	70	35	.	.	PUNCT
fbem-10891	71	1	contemporary	contemporary	ADJ
fbem-10891	71	2	enterprise	enterprise	NOUN
fbem-10891	71	3	managers	manager	NOUN
fbem-10891	71	4	do	do	AUX
fbem-10891	71	5	not	not	PART
fbem-10891	71	6	fully	fully	ADV
fbem-10891	71	7	realize	realize	VERB
fbem-10891	71	8	the	the	DET
fbem-10891	71	9	various	various	ADJ
fbem-10891	71	10	risks	risk	NOUN
fbem-10891	71	11	faced	face	VERB
fbem-10891	71	12	by	by	ADP
fbem-10891	71	13	enterprises	enterprise	NOUN
fbem-10891	71	14	in	in	ADP
fbem-10891	71	15	operation	operation	NOUN
fbem-10891	71	16	,	,	PUNCT
fbem-10891	71	17	they	they	PRON
fbem-10891	71	18	just	just	ADV
fbem-10891	71	19	blindly	blindly	ADV
fbem-10891	71	20	pursue	pursue	VERB
fbem-10891	71	21	profits	profit	NOUN
fbem-10891	71	22	,	,	PUNCT
fbem-10891	71	23	and	and	CCONJ
fbem-10891	71	24	still	still	ADV
fbem-10891	71	25	do	do	AUX
fbem-10891	71	26	not	not	PART
fbem-10891	71	27	pay	pay	VERB
fbem-10891	71	28	enough	enough	ADJ
fbem-10891	71	29	attention	attention	NOUN
fbem-10891	71	30	to	to	ADP
fbem-10891	71	31	the	the	DET
fbem-10891	71	32	warnings	warning	NOUN
fbem-10891	71	33	of	of	ADP
fbem-10891	71	34	internal	internal	ADJ
fbem-10891	71	35	personnel	personnel	NOUN
fbem-10891	71	36	and	and	CCONJ
fbem-10891	71	37	external	external	ADJ
fbem-10891	71	38	organizations	organization	NOUN
fbem-10891	71	39	about	about	ADP
fbem-10891	71	40	illegal	illegal	ADJ
fbem-10891	71	41	operations	operation	NOUN
fbem-10891	71	42	,	,	PUNCT
fbem-10891	71	43	which	which	PRON
fbem-10891	71	44	leads	lead	VERB
fbem-10891	71	45	to	to	ADP
fbem-10891	71	46	the	the	DET
fbem-10891	71	47	false	false	ADJ
fbem-10891	71	48	accounting	accounting	NOUN
fbem-10891	71	49	of	of	ADP
fbem-10891	71	50	enterprises	enterprise	NOUN
fbem-10891	71	51	,	,	PUNCT
fbem-10891	71	52	the	the	DET
fbem-10891	71	53	proliferation	proliferation	NOUN
fbem-10891	71	54	of	of	ADP
fbem-10891	71	55	false	false	ADJ
fbem-10891	71	56	accounts	account	NOUN
fbem-10891	71	57	,	,	PUNCT
fbem-10891	71	58	the	the	DET
fbem-10891	71	59	endless	endless	ADJ
fbem-10891	71	60	emergence	emergence	NOUN
fbem-10891	71	61	of	of	ADP
fbem-10891	71	62	false	false	ADJ
fbem-10891	71	63	accounting	accounting	NOUN
fbem-10891	71	64	information	information	NOUN
fbem-10891	71	65	,	,	PUNCT
fbem-10891	71	66	and	and	CCONJ
fbem-10891	71	67	the	the	DET
fbem-10891	71	68	frequent	frequent	ADJ
fbem-10891	71	69	occurrence	occurrence	NOUN
fbem-10891	71	70	of	of	ADP
fbem-10891	71	71	illegal	illegal	ADJ
fbem-10891	71	72	phenomena	phenomenon	NOUN
fbem-10891	71	73	.	.	PUNCT
fbem-10891	72	1	for	for	ADP
fbem-10891	72	2	the	the	DET
fbem-10891	72	3	manufacturing	manufacturing	NOUN
fbem-10891	72	4	industry	industry	NOUN
fbem-10891	72	5	,	,	PUNCT
fbem-10891	72	6	a	a	DET
fbem-10891	72	7	large	large	ADJ
fbem-10891	72	8	number	number	NOUN
fbem-10891	72	9	of	of	ADP
fbem-10891	72	10	fake	fake	ADJ
fbem-10891	72	11	bills	bill	NOUN
fbem-10891	72	12	cause	cause	VERB
fbem-10891	72	13	the	the	DET
fbem-10891	72	14	safety	safety	NOUN
fbem-10891	72	15	of	of	ADP
fbem-10891	72	16	the	the	DET
fbem-10891	72	17	entire	entire	ADJ
fbem-10891	72	18	industrial	industrial	ADJ
fbem-10891	72	19	chain	chain	NOUN
fbem-10891	72	20	is	be	AUX
fbem-10891	72	21	not	not	PART
fbem-10891	72	22	guaranteed	guarantee	VERB
fbem-10891	72	23	,	,	PUNCT
fbem-10891	72	24	and	and	CCONJ
fbem-10891	72	25	it	it	PRON
fbem-10891	72	26	will	will	AUX
fbem-10891	72	27	also	also	ADV
fbem-10891	72	28	face	face	VERB
fbem-10891	72	29	unpredictable	unpredictable	ADJ
fbem-10891	72	30	bill	bill	NOUN
fbem-10891	72	31	risks	risk	NOUN
fbem-10891	72	32	and	and	CCONJ
fbem-10891	72	33	tax	tax	NOUN
fbem-10891	72	34	risks	risk	NOUN
fbem-10891	72	35	,	,	PUNCT
fbem-10891	72	36	so	so	SCONJ
fbem-10891	72	37	the	the	DET
fbem-10891	72	38	accuracy	accuracy	NOUN
fbem-10891	72	39	of	of	ADP
fbem-10891	72	40	accounting	accounting	NOUN
fbem-10891	72	41	cost	cost	NOUN
fbem-10891	72	42	accounting	accounting	NOUN
fbem-10891	72	43	can	can	AUX
fbem-10891	72	44	not	not	PART
fbem-10891	72	45	be	be	AUX
fbem-10891	72	46	guaranteed	guarantee	VERB
fbem-10891	72	47	,	,	PUNCT
fbem-10891	72	48	and	and	CCONJ
fbem-10891	72	49	it	it	PRON
fbem-10891	72	50	can	can	AUX
fbem-10891	72	51	not	not	PART
fbem-10891	72	52	provide	provide	VERB
fbem-10891	72	53	enterprises	enterprise	NOUN
fbem-10891	72	54	with	with	ADP
fbem-10891	72	55	real	real	ADJ
fbem-10891	72	56	accounting	accounting	NOUN
fbem-10891	72	57	information	information	NOUN
fbem-10891	72	58	that	that	PRON
fbem-10891	72	59	can	can	AUX
fbem-10891	72	60	be	be	AUX
fbem-10891	72	61	referred	refer	VERB
fbem-10891	72	62	to	to	ADP
fbem-10891	72	63	.	.	PUNCT
fbem-10891	73	1	(	(	PUNCT
fbem-10891	73	2	6	6	NUM
fbem-10891	73	3	)	)	PUNCT
fbem-10891	73	4	lack	lack	NOUN
fbem-10891	73	5	of	of	ADP
fbem-10891	73	6	adequate	adequate	ADJ
fbem-10891	73	7	communication	communication	NOUN
fbem-10891	73	8	between	between	ADP
fbem-10891	73	9	accounting	accounting	NOUN
fbem-10891	73	10	and	and	CCONJ
fbem-10891	73	11	business	business	NOUN
fbem-10891	73	12	departments	department	NOUN
fbem-10891	73	13	timeliness	timeliness	NOUN
fbem-10891	73	14	is	be	AUX
fbem-10891	73	15	an	an	DET
fbem-10891	73	16	important	important	ADJ
fbem-10891	73	17	principle	principle	NOUN
fbem-10891	73	18	of	of	ADP
fbem-10891	73	19	accounting	accounting	NOUN
fbem-10891	73	20	information	information	NOUN
fbem-10891	73	21	disclosure	disclosure	NOUN
fbem-10891	73	22	.	.	PUNCT
fbem-10891	74	1	accounting	accounting	NOUN
fbem-10891	74	2	information	information	NOUN
fbem-10891	74	3	is	be	AUX
fbem-10891	74	4	the	the	DET
fbem-10891	74	5	basic	basic	ADJ
fbem-10891	74	6	information	information	NOUN
fbem-10891	74	7	needed	need	VERB
fbem-10891	74	8	by	by	ADP
fbem-10891	74	9	enterprise	enterprise	NOUN
fbem-10891	74	10	management	management	NOUN
fbem-10891	74	11	,	,	PUNCT
fbem-10891	74	12	decision	decision	NOUN
fbem-10891	74	13	analysis	analysis	NOUN
fbem-10891	74	14	,	,	PUNCT
fbem-10891	74	15	performance	performance	NOUN
fbem-10891	74	16	appraisal	appraisal	NOUN
fbem-10891	74	17	and	and	CCONJ
fbem-10891	74	18	so	so	ADV
fbem-10891	74	19	on	on	ADV
fbem-10891	74	20	,	,	PUNCT
fbem-10891	74	21	and	and	CCONJ
fbem-10891	74	22	it	it	PRON
fbem-10891	74	23	is	be	AUX
fbem-10891	74	24	also	also	ADV
fbem-10891	74	25	the	the	DET
fbem-10891	74	26	problem	problem	NOUN
fbem-10891	74	27	that	that	SCONJ
fbem-10891	74	28	financial	financial	ADJ
fbem-10891	74	29	workers	worker	NOUN
fbem-10891	74	30	need	need	VERB
fbem-10891	74	31	to	to	PART
fbem-10891	74	32	pay	pay	VERB
fbem-10891	74	33	attention	attention	NOUN
fbem-10891	74	34	to	to	ADP
fbem-10891	74	35	.	.	PUNCT
fbem-10891	75	1	however	however	ADV
fbem-10891	75	2	,	,	PUNCT
fbem-10891	75	3	due	due	ADP
fbem-10891	75	4	to	to	ADP
fbem-10891	75	5	the	the	DET
fbem-10891	75	6	complexity	complexity	NOUN
fbem-10891	75	7	of	of	ADP
fbem-10891	75	8	manufacturing	manufacturing	NOUN
fbem-10891	75	9	accounting	accounting	NOUN
fbem-10891	75	10	,	,	PUNCT
fbem-10891	75	11	the	the	DET
fbem-10891	75	12	work	work	NOUN
fbem-10891	75	13	enthusiasm	enthusiasm	NOUN
fbem-10891	75	14	and	and	CCONJ
fbem-10891	75	15	technical	technical	ADJ
fbem-10891	75	16	ability	ability	NOUN
fbem-10891	75	17	of	of	ADP
fbem-10891	75	18	financial	financial	ADJ
fbem-10891	75	19	personnel	personnel	NOUN
fbem-10891	75	20	are	be	AUX
fbem-10891	75	21	limited	limit	VERB
fbem-10891	75	22	,	,	PUNCT
fbem-10891	75	23	so	so	CCONJ
fbem-10891	75	24	the	the	DET
fbem-10891	75	25	calculation	calculation	NOUN
fbem-10891	75	26	of	of	ADP
fbem-10891	75	27	business	business	NOUN
fbem-10891	75	28	performance	performance	NOUN
fbem-10891	75	29	is	be	AUX
fbem-10891	75	30	not	not	PART
fbem-10891	75	31	very	very	ADV
fbem-10891	75	32	accurate	accurate	ADJ
fbem-10891	75	33	,	,	PUNCT
fbem-10891	75	34	therefore	therefore	ADV
fbem-10891	75	35	,	,	PUNCT
fbem-10891	75	36	accounting	accounting	NOUN
fbem-10891	75	37	information	information	NOUN
fbem-10891	75	38	often	often	ADV
fbem-10891	75	39	lags	lag	VERB
fbem-10891	75	40	behind	behind	ADP
fbem-10891	75	41	the	the	DET
fbem-10891	75	42	actual	actual	ADJ
fbem-10891	75	43	business	business	NOUN
fbem-10891	75	44	matters	matter	NOUN
fbem-10891	75	45	,	,	PUNCT
fbem-10891	75	46	can	can	AUX
fbem-10891	75	47	not	not	PART
fbem-10891	75	48	accurately	accurately	ADV
fbem-10891	75	49	reflect	reflect	VERB
fbem-10891	75	50	the	the	DET
fbem-10891	75	51	actual	actual	ADJ
fbem-10891	75	52	situation	situation	NOUN
fbem-10891	75	53	of	of	ADP
fbem-10891	75	54	manufacturing	manufacturing	NOUN
fbem-10891	75	55	production	production	NOUN
fbem-10891	75	56	.	.	PUNCT
fbem-10891	76	1	at	at	ADP
fbem-10891	76	2	the	the	DET
fbem-10891	76	3	same	same	ADJ
fbem-10891	76	4	time	time	NOUN
fbem-10891	76	5	,	,	PUNCT
fbem-10891	76	6	due	due	ADP
fbem-10891	76	7	to	to	ADP
fbem-10891	76	8	the	the	DET
fbem-10891	76	9	imperfect	imperfect	ADJ
fbem-10891	76	10	management	management	NOUN
fbem-10891	76	11	structure	structure	NOUN
fbem-10891	76	12	of	of	ADP
fbem-10891	76	13	the	the	DET
fbem-10891	76	14	enterprise	enterprise	NOUN
fbem-10891	76	15	,	,	PUNCT
fbem-10891	76	16	the	the	DET
fbem-10891	76	17	management	management	NOUN
fbem-10891	76	18	barriers	barrier	NOUN
fbem-10891	76	19	between	between	ADP
fbem-10891	76	20	various	various	ADJ
fbem-10891	76	21	departments	department	NOUN
fbem-10891	76	22	,	,	PUNCT
fbem-10891	76	23	and	and	CCONJ
fbem-10891	76	24	the	the	DET
fbem-10891	76	25	poor	poor	ADJ
fbem-10891	76	26	internal	internal	ADJ
fbem-10891	76	27	communication	communication	NOUN
fbem-10891	76	28	and	and	CCONJ
fbem-10891	76	29	coordination	coordination	NOUN
fbem-10891	76	30	,	,	PUNCT
fbem-10891	76	31	the	the	DET
fbem-10891	76	32	financial	financial	ADJ
fbem-10891	76	33	data	datum	NOUN
fbem-10891	76	34	such	such	ADJ
fbem-10891	76	35	as	as	ADP
fbem-10891	76	36	the	the	DET
fbem-10891	76	37	main	main	ADJ
fbem-10891	76	38	business	business	NOUN
fbem-10891	76	39	items	item	NOUN
fbem-10891	76	40	and	and	CCONJ
fbem-10891	76	41	consumables	consumable	NOUN
fbem-10891	76	42	of	of	ADP
fbem-10891	76	43	each	each	DET
fbem-10891	76	44	business	business	NOUN
fbem-10891	76	45	unit	unit	NOUN
fbem-10891	76	46	can	can	AUX
fbem-10891	76	47	not	not	PART
fbem-10891	76	48	be	be	AUX
fbem-10891	76	49	timely	timely	ADV
fbem-10891	76	50	and	and	CCONJ
fbem-10891	76	51	accurately	accurately	ADV
fbem-10891	76	52	reported	report	VERB
fbem-10891	76	53	to	to	ADP
fbem-10891	76	54	the	the	DET
fbem-10891	76	55	financial	financial	ADJ
fbem-10891	76	56	department	department	NOUN
fbem-10891	76	57	,	,	PUNCT
fbem-10891	76	58	or	or	CCONJ
fbem-10891	76	59	the	the	DET
fbem-10891	76	60	financial	financial	ADJ
fbem-10891	76	61	and	and	CCONJ
fbem-10891	76	62	accounting	accounting	NOUN
fbem-10891	76	63	department	department	NOUN
fbem-10891	76	64	fails	fail	VERB
fbem-10891	76	65	to	to	PART
fbem-10891	76	66	supervise	supervise	VERB
fbem-10891	76	67	the	the	DET
fbem-10891	76	68	formation	formation	NOUN
fbem-10891	76	69	,	,	PUNCT
fbem-10891	76	70	performance	performance	NOUN
fbem-10891	76	71	and	and	CCONJ
fbem-10891	76	72	accounting	accounting	NOUN
fbem-10891	76	73	process	process	NOUN
fbem-10891	76	74	of	of	ADP
fbem-10891	76	75	the	the	DET
fbem-10891	76	76	economic	economic	ADJ
fbem-10891	76	77	contract	contract	NOUN
fbem-10891	76	78	of	of	ADP
fbem-10891	76	79	the	the	DET
fbem-10891	76	80	enterprise	enterprise	NOUN
fbem-10891	76	81	.	.	PUNCT
fbem-10891	77	1	the	the	DET
fbem-10891	77	2	financial	financial	ADJ
fbem-10891	77	3	staff	staff	NOUN
fbem-10891	77	4	of	of	ADP
fbem-10891	77	5	some	some	DET
fbem-10891	77	6	enterprises	enterprise	NOUN
fbem-10891	77	7	only	only	ADV
fbem-10891	77	8	accepted	accept	VERB
fbem-10891	77	9	the	the	DET
fbem-10891	77	10	documents	document	NOUN
fbem-10891	77	11	provided	provide	VERB
fbem-10891	77	12	by	by	ADP
fbem-10891	77	13	the	the	DET
fbem-10891	77	14	accounting	accounting	NOUN
fbem-10891	77	15	department	department	NOUN
fbem-10891	77	16	,	,	PUNCT
fbem-10891	77	17	and	and	CCONJ
fbem-10891	77	18	did	do	AUX
fbem-10891	77	19	not	not	PART
fbem-10891	77	20	participate	participate	VERB
fbem-10891	77	21	in	in	ADP
fbem-10891	77	22	the	the	DET
fbem-10891	77	23	conclusion	conclusion	NOUN
fbem-10891	77	24	of	of	ADP
fbem-10891	77	25	the	the	DET
fbem-10891	77	26	financial	financial	ADJ
fbem-10891	77	27	contract	contract	NOUN
fbem-10891	77	28	,	,	PUNCT
fbem-10891	77	29	and	and	CCONJ
fbem-10891	77	30	did	do	AUX
fbem-10891	77	31	not	not	PART
fbem-10891	77	32	understand	understand	VERB
fbem-10891	77	33	the	the	DET
fbem-10891	77	34	actual	actual	ADJ
fbem-10891	77	35	situation	situation	NOUN
fbem-10891	77	36	of	of	ADP
fbem-10891	77	37	the	the	DET
fbem-10891	77	38	enterprise	enterprise	NOUN
fbem-10891	77	39	,	,	PUNCT
fbem-10891	77	40	which	which	PRON
fbem-10891	77	41	led	lead	VERB
fbem-10891	77	42	to	to	ADP
fbem-10891	77	43	the	the	DET
fbem-10891	77	44	inaccuracy	inaccuracy	NOUN
fbem-10891	77	45	of	of	ADP
fbem-10891	77	46	the	the	DET
fbem-10891	77	47	business	business	NOUN
fbem-10891	77	48	operation	operation	NOUN
fbem-10891	77	49	of	of	ADP
fbem-10891	77	50	the	the	DET
fbem-10891	77	51	enterprise	enterprise	NOUN
fbem-10891	77	52	,	,	PUNCT
fbem-10891	77	53	and	and	CCONJ
fbem-10891	77	54	even	even	ADV
fbem-10891	77	55	led	lead	VERB
fbem-10891	77	56	to	to	ADP
fbem-10891	77	57	data	datum	NOUN
fbem-10891	77	58	loss	loss	NOUN
fbem-10891	77	59	.	.	PUNCT
fbem-10891	78	1	the	the	DET
fbem-10891	78	2	financial	financial	ADJ
fbem-10891	78	3	accounting	accounting	NOUN
fbem-10891	78	4	management	management	NOUN
fbem-10891	78	5	ability	ability	NOUN
fbem-10891	78	6	of	of	ADP
fbem-10891	78	7	the	the	DET
fbem-10891	78	8	enterprise	enterprise	NOUN
fbem-10891	78	9	is	be	AUX
fbem-10891	78	10	seriously	seriously	ADV
fbem-10891	78	11	lagging	lag	VERB
fbem-10891	78	12	behind	behind	ADV
fbem-10891	78	13	,	,	PUNCT
fbem-10891	78	14	and	and	CCONJ
fbem-10891	78	15	it	it	PRON
fbem-10891	78	16	is	be	AUX
fbem-10891	78	17	impossible	impossible	ADJ
fbem-10891	78	18	to	to	PART
fbem-10891	78	19	effectively	effectively	ADV
fbem-10891	78	20	manage	manage	VERB
fbem-10891	78	21	the	the	DET
fbem-10891	78	22	business	business	NOUN
fbem-10891	78	23	of	of	ADP
fbem-10891	78	24	the	the	DET
fbem-10891	78	25	enterprise	enterprise	NOUN
fbem-10891	78	26	from	from	ADP
fbem-10891	78	27	the	the	DET
fbem-10891	78	28	perspective	perspective	NOUN
fbem-10891	78	29	of	of	ADP
fbem-10891	78	30	financial	financial	ADJ
fbem-10891	78	31	management	management	NOUN
fbem-10891	78	32	,	,	PUNCT
fbem-10891	78	33	which	which	PRON
fbem-10891	78	34	results	result	VERB
fbem-10891	78	35	in	in	ADP
fbem-10891	78	36	a	a	DET
fbem-10891	78	37	serious	serious	ADJ
fbem-10891	78	38	disconnect	disconnect	NOUN
fbem-10891	78	39	between	between	ADP
fbem-10891	78	40	the	the	DET
fbem-10891	78	41	financial	financial	ADJ
fbem-10891	78	42	report	report	NOUN
fbem-10891	78	43	issued	issue	VERB
fbem-10891	78	44	by	by	ADP
fbem-10891	78	45	the	the	DET
fbem-10891	78	46	enterprise	enterprise	NOUN
fbem-10891	78	47	and	and	CCONJ
fbem-10891	78	48	the	the	DET
fbem-10891	78	49	actual	actual	ADJ
fbem-10891	78	50	business	business	NOUN
fbem-10891	78	51	.	.	PUNCT
fbem-10891	79	1	5	5	X
fbem-10891	79	2	.	.	X
fbem-10891	79	3	manufacturing	manufacturing	NOUN
fbem-10891	79	4	enterprises	enterprise	NOUN
fbem-10891	79	5	accounting	account	VERB
fbem-10891	79	6	problems	problem	NOUN
fbem-10891	79	7	to	to	PART
fbem-10891	79	8	solve	solve	VERB
fbem-10891	79	9	the	the	DET
fbem-10891	79	10	countermeasures	countermeasure	NOUN
fbem-10891	79	11	(	(	PUNCT
fbem-10891	79	12	1	1	X
fbem-10891	79	13	)	)	PUNCT
fbem-10891	79	14	improve	improve	VERB
fbem-10891	79	15	the	the	DET
fbem-10891	79	16	internal	internal	ADJ
fbem-10891	79	17	control	control	NOUN
fbem-10891	79	18	management	management	NOUN
fbem-10891	79	19	system	system	NOUN
fbem-10891	79	20	internal	internal	ADJ
fbem-10891	79	21	control	control	NOUN
fbem-10891	79	22	management	management	NOUN
fbem-10891	79	23	system	system	NOUN
fbem-10891	79	24	is	be	AUX
fbem-10891	79	25	an	an	DET
fbem-10891	79	26	important	important	ADJ
fbem-10891	79	27	part	part	NOUN
fbem-10891	79	28	of	of	ADP
fbem-10891	79	29	financial	financial	ADJ
fbem-10891	79	30	accounting	accounting	NOUN
fbem-10891	79	31	and	and	CCONJ
fbem-10891	79	32	an	an	DET
fbem-10891	79	33	indispensable	indispensable	ADJ
fbem-10891	79	34	part	part	NOUN
fbem-10891	79	35	of	of	ADP
fbem-10891	79	36	enterprise	enterprise	NOUN
fbem-10891	79	37	supervision	supervision	NOUN
fbem-10891	79	38	system	system	NOUN
fbem-10891	79	39	.	.	PUNCT
fbem-10891	80	1	strict	strict	ADJ
fbem-10891	80	2	implementation	implementation	NOUN
fbem-10891	80	3	can	can	AUX
fbem-10891	80	4	help	help	VERB
fbem-10891	80	5	improve	improve	VERB
fbem-10891	80	6	the	the	DET
fbem-10891	80	7	accuracy	accuracy	NOUN
fbem-10891	80	8	and	and	CCONJ
fbem-10891	80	9	reliability	reliability	NOUN
fbem-10891	80	10	of	of	ADP
fbem-10891	80	11	financial	financial	ADJ
fbem-10891	80	12	information	information	NOUN
fbem-10891	80	13	.	.	PUNCT
fbem-10891	81	1	therefore	therefore	ADV
fbem-10891	81	2	,	,	PUNCT
fbem-10891	81	3	manufacturing	manufacturing	NOUN
fbem-10891	81	4	enterprises	enterprise	NOUN
fbem-10891	81	5	should	should	AUX
fbem-10891	81	6	establish	establish	VERB
fbem-10891	81	7	an	an	DET
fbem-10891	81	8	124	124	NUM
fbem-10891	81	9	internal	internal	ADJ
fbem-10891	81	10	control	control	NOUN
fbem-10891	81	11	management	management	NOUN
fbem-10891	81	12	system	system	NOUN
fbem-10891	81	13	in	in	ADP
fbem-10891	81	14	line	line	NOUN
fbem-10891	81	15	with	with	ADP
fbem-10891	81	16	expectations	expectation	NOUN
fbem-10891	81	17	and	and	CCONJ
fbem-10891	81	18	optimize	optimize	VERB
fbem-10891	81	19	the	the	DET
fbem-10891	81	20	internal	internal	ADJ
fbem-10891	81	21	hierarchy	hierarchy	NOUN
fbem-10891	81	22	according	accord	VERB
fbem-10891	81	23	to	to	ADP
fbem-10891	81	24	their	their	PRON
fbem-10891	81	25	own	own	ADJ
fbem-10891	81	26	development	development	NOUN
fbem-10891	81	27	needs	need	NOUN
fbem-10891	81	28	and	and	CCONJ
fbem-10891	81	29	the	the	DET
fbem-10891	81	30	future	future	ADJ
fbem-10891	81	31	development	development	NOUN
fbem-10891	81	32	trend	trend	NOUN
fbem-10891	81	33	of	of	ADP
fbem-10891	81	34	the	the	DET
fbem-10891	81	35	industry	industry	NOUN
fbem-10891	81	36	.	.	PUNCT
fbem-10891	82	1	make	make	VERB
fbem-10891	82	2	the	the	DET
fbem-10891	82	3	internal	internal	ADJ
fbem-10891	82	4	members	member	NOUN
fbem-10891	82	5	of	of	ADP
fbem-10891	82	6	the	the	DET
fbem-10891	82	7	enterprise	enterprise	NOUN
fbem-10891	82	8	mutual	mutual	ADJ
fbem-10891	82	9	restriction	restriction	NOUN
fbem-10891	82	10	,	,	PUNCT
fbem-10891	82	11	mutual	mutual	ADJ
fbem-10891	82	12	supervision	supervision	NOUN
fbem-10891	82	13	,	,	PUNCT
fbem-10891	82	14	as	as	ADV
fbem-10891	82	15	far	far	ADV
fbem-10891	82	16	as	as	ADP
fbem-10891	82	17	possible	possible	ADJ
fbem-10891	82	18	to	to	PART
fbem-10891	82	19	avoid	avoid	VERB
fbem-10891	82	20	some	some	DET
fbem-10891	82	21	management	management	NOUN
fbem-10891	82	22	errors	error	NOUN
fbem-10891	82	23	.	.	PUNCT
fbem-10891	83	1	according	accord	VERB
fbem-10891	83	2	to	to	ADP
fbem-10891	83	3	the	the	DET
fbem-10891	83	4	current	current	ADJ
fbem-10891	83	5	development	development	NOUN
fbem-10891	83	6	status	status	NOUN
fbem-10891	83	7	of	of	ADP
fbem-10891	83	8	china	china	PROPN
fbem-10891	83	9	's	's	PART
fbem-10891	83	10	manufacturing	manufacturing	NOUN
fbem-10891	83	11	enterprises	enterprise	NOUN
fbem-10891	83	12	,	,	PUNCT
fbem-10891	83	13	enterprises	enterprise	NOUN
fbem-10891	83	14	should	should	AUX
fbem-10891	83	15	follow	follow	VERB
fbem-10891	83	16	the	the	DET
fbem-10891	83	17	principle	principle	NOUN
fbem-10891	83	18	of	of	ADP
fbem-10891	83	19	incompatible	incompatible	ADJ
fbem-10891	83	20	post	post	NOUN
fbem-10891	83	21	separation	separation	NOUN
fbem-10891	83	22	,	,	PUNCT
fbem-10891	83	23	the	the	DET
fbem-10891	83	24	responsibility	responsibility	NOUN
fbem-10891	83	25	and	and	CCONJ
fbem-10891	83	26	authority	authority	NOUN
fbem-10891	83	27	of	of	ADP
fbem-10891	83	28	the	the	DET
fbem-10891	83	29	organizational	organizational	ADJ
fbem-10891	83	30	structure	structure	NOUN
fbem-10891	83	31	must	must	AUX
fbem-10891	83	32	be	be	AUX
fbem-10891	83	33	authorized	authorize	VERB
fbem-10891	83	34	,	,	PUNCT
fbem-10891	83	35	within	within	ADP
fbem-10891	83	36	the	the	DET
fbem-10891	83	37	scope	scope	NOUN
fbem-10891	83	38	of	of	ADP
fbem-10891	83	39	authorization	authorization	NOUN
fbem-10891	83	40	,	,	PUNCT
fbem-10891	83	41	can	can	AUX
fbem-10891	83	42	not	not	PART
fbem-10891	83	43	be	be	AUX
fbem-10891	83	44	subject	subject	ADJ
fbem-10891	83	45	to	to	ADP
fbem-10891	83	46	any	any	DET
fbem-10891	83	47	external	external	ADJ
fbem-10891	83	48	interference	interference	NOUN
fbem-10891	83	49	,	,	PUNCT
fbem-10891	83	50	to	to	PART
fbem-10891	83	51	maintain	maintain	VERB
fbem-10891	83	52	relatively	relatively	ADV
fbem-10891	83	53	independent	independent	ADJ
fbem-10891	83	54	.	.	PUNCT
fbem-10891	84	1	ensure	ensure	VERB
fbem-10891	84	2	the	the	DET
fbem-10891	84	3	establishment	establishment	NOUN
fbem-10891	84	4	and	and	CCONJ
fbem-10891	84	5	improvement	improvement	NOUN
fbem-10891	84	6	of	of	ADP
fbem-10891	84	7	internal	internal	ADJ
fbem-10891	84	8	control	control	NOUN
fbem-10891	84	9	elements	element	NOUN
fbem-10891	84	10	of	of	ADP
fbem-10891	84	11	accounting	accounting	NOUN
fbem-10891	84	12	,	,	PUNCT
fbem-10891	84	13	including	include	VERB
fbem-10891	84	14	examination	examination	NOUN
fbem-10891	84	15	and	and	CCONJ
fbem-10891	84	16	approval	approval	NOUN
fbem-10891	84	17	system	system	NOUN
fbem-10891	84	18	,	,	PUNCT
fbem-10891	84	19	accounting	accounting	NOUN
fbem-10891	84	20	management	management	NOUN
fbem-10891	84	21	system	system	NOUN
fbem-10891	84	22	,	,	PUNCT
fbem-10891	84	23	custody	custody	NOUN
fbem-10891	84	24	system	system	NOUN
fbem-10891	84	25	,	,	PUNCT
fbem-10891	84	26	audit	audit	NOUN
fbem-10891	84	27	system	system	NOUN
fbem-10891	84	28	,	,	PUNCT
fbem-10891	84	29	personnel	personnel	NOUN
fbem-10891	84	30	recruitment	recruitment	NOUN
fbem-10891	84	31	system	system	NOUN
fbem-10891	84	32	,	,	PUNCT
fbem-10891	84	33	responsibility	responsibility	NOUN
fbem-10891	84	34	system	system	NOUN
fbem-10891	84	35	and	and	CCONJ
fbem-10891	84	36	other	other	ADJ
fbem-10891	84	37	systems	system	NOUN
fbem-10891	84	38	,	,	PUNCT
fbem-10891	84	39	effectively	effectively	ADV
fbem-10891	84	40	improve	improve	VERB
fbem-10891	84	41	the	the	DET
fbem-10891	84	42	standardization	standardization	NOUN
fbem-10891	84	43	of	of	ADP
fbem-10891	84	44	enterprise	enterprise	NOUN
fbem-10891	84	45	accounting	accounting	NOUN
fbem-10891	84	46	,	,	PUNCT
fbem-10891	84	47	so	so	SCONJ
fbem-10891	84	48	as	as	SCONJ
fbem-10891	84	49	to	to	PART
fbem-10891	84	50	improve	improve	VERB
fbem-10891	84	51	the	the	DET
fbem-10891	84	52	quality	quality	NOUN
fbem-10891	84	53	and	and	CCONJ
fbem-10891	84	54	effect	effect	NOUN
fbem-10891	84	55	of	of	ADP
fbem-10891	84	56	enterprise	enterprise	NOUN
fbem-10891	84	57	work	work	NOUN
fbem-10891	84	58	.	.	PUNCT
fbem-10891	85	1	(	(	PUNCT
fbem-10891	85	2	2	2	X
fbem-10891	85	3	)	)	PUNCT
fbem-10891	85	4	improve	improve	VERB
fbem-10891	85	5	the	the	DET
fbem-10891	85	6	level	level	NOUN
fbem-10891	85	7	of	of	ADP
fbem-10891	85	8	enterprise	enterprise	NOUN
fbem-10891	85	9	accounting	accounting	NOUN
fbem-10891	85	10	informatization	informatization	PROPN
fbem-10891	85	11	accounting	accounting	PROPN
fbem-10891	85	12	informatization	informatization	NOUN
fbem-10891	85	13	refers	refer	VERB
fbem-10891	85	14	to	to	ADP
fbem-10891	85	15	the	the	DET
fbem-10891	85	16	combination	combination	NOUN
fbem-10891	85	17	of	of	ADP
fbem-10891	85	18	accounting	accounting	NOUN
fbem-10891	85	19	and	and	CCONJ
fbem-10891	85	20	information	information	NOUN
fbem-10891	85	21	technology	technology	NOUN
fbem-10891	85	22	,	,	PUNCT
fbem-10891	85	23	which	which	PRON
fbem-10891	85	24	is	be	AUX
fbem-10891	85	25	a	a	DET
fbem-10891	85	26	new	new	ADJ
fbem-10891	85	27	requirement	requirement	NOUN
fbem-10891	85	28	for	for	ADP
fbem-10891	85	29	enterprise	enterprise	NOUN
fbem-10891	85	30	financial	financial	ADJ
fbem-10891	85	31	management	management	NOUN
fbem-10891	85	32	in	in	ADP
fbem-10891	85	33	the	the	DET
fbem-10891	85	34	information	information	NOUN
fbem-10891	85	35	society	society	NOUN
fbem-10891	85	36	.	.	PUNCT
fbem-10891	86	1	it	it	PRON
fbem-10891	86	2	is	be	AUX
fbem-10891	86	3	a	a	DET
fbem-10891	86	4	necessary	necessary	ADJ
fbem-10891	86	5	measure	measure	NOUN
fbem-10891	86	6	for	for	ADP
fbem-10891	86	7	enterprise	enterprise	NOUN
fbem-10891	86	8	accounting	account	VERB
fbem-10891	86	9	to	to	PART
fbem-10891	86	10	adapt	adapt	VERB
fbem-10891	86	11	to	to	ADP
fbem-10891	86	12	the	the	DET
fbem-10891	86	13	trend	trend	NOUN
fbem-10891	86	14	of	of	ADP
fbem-10891	86	15	informatization	informatization	NOUN
fbem-10891	86	16	.	.	PUNCT
fbem-10891	87	1	the	the	DET
fbem-10891	87	2	information	information	NOUN
fbem-10891	87	3	accounting	accounting	NOUN
fbem-10891	87	4	system	system	NOUN
fbem-10891	87	5	is	be	AUX
fbem-10891	87	6	based	base	VERB
fbem-10891	87	7	on	on	ADP
fbem-10891	87	8	accounting	accounting	NOUN
fbem-10891	87	9	subjects	subject	NOUN
fbem-10891	87	10	,	,	PUNCT
fbem-10891	87	11	and	and	CCONJ
fbem-10891	87	12	provides	provide	VERB
fbem-10891	87	13	accounting	accounting	NOUN
fbem-10891	87	14	information	information	NOUN
fbem-10891	87	15	by	by	ADP
fbem-10891	87	16	accounting	accounting	NOUN
fbem-10891	87	17	books	book	NOUN
fbem-10891	87	18	and	and	CCONJ
fbem-10891	87	19	accounting	accounting	NOUN
fbem-10891	87	20	statements	statement	NOUN
fbem-10891	87	21	,	,	PUNCT
fbem-10891	87	22	thus	thus	ADV
fbem-10891	87	23	adding	add	VERB
fbem-10891	87	24	a	a	DET
fbem-10891	87	25	lot	lot	NOUN
fbem-10891	87	26	of	of	ADP
fbem-10891	87	27	convenience	convenience	NOUN
fbem-10891	87	28	to	to	ADP
fbem-10891	87	29	the	the	DET
fbem-10891	87	30	accounting	accounting	NOUN
fbem-10891	87	31	process	process	NOUN
fbem-10891	87	32	.	.	PUNCT
fbem-10891	88	1	accounting	accounting	NOUN
fbem-10891	88	2	informatization	informatization	PROPN
fbem-10891	88	3	means	mean	VERB
fbem-10891	88	4	that	that	SCONJ
fbem-10891	88	5	relevant	relevant	ADJ
fbem-10891	88	6	accounting	accounting	NOUN
fbem-10891	88	7	data	datum	NOUN
fbem-10891	88	8	collected	collect	VERB
fbem-10891	88	9	from	from	ADP
fbem-10891	88	10	inside	inside	ADP
fbem-10891	88	11	and	and	CCONJ
fbem-10891	88	12	outside	outside	ADP
fbem-10891	88	13	the	the	DET
fbem-10891	88	14	enterprise	enterprise	NOUN
fbem-10891	88	15	can	can	AUX
fbem-10891	88	16	be	be	AUX
fbem-10891	88	17	gathered	gather	VERB
fbem-10891	88	18	into	into	ADP
fbem-10891	88	19	the	the	DET
fbem-10891	88	20	internal	internal	ADJ
fbem-10891	88	21	accounting	accounting	NOUN
fbem-10891	88	22	information	information	NOUN
fbem-10891	88	23	system	system	NOUN
fbem-10891	88	24	of	of	ADP
fbem-10891	88	25	the	the	DET
fbem-10891	88	26	enterprise	enterprise	NOUN
fbem-10891	88	27	and	and	CCONJ
fbem-10891	88	28	processed	process	VERB
fbem-10891	88	29	in	in	ADP
fbem-10891	88	30	real	real	ADJ
fbem-10891	88	31	time	time	NOUN
fbem-10891	88	32	.	.	PUNCT
fbem-10891	89	1	each	each	DET
fbem-10891	89	2	department	department	NOUN
fbem-10891	89	3	can	can	AUX
fbem-10891	89	4	query	query	VERB
fbem-10891	89	5	its	its	PRON
fbem-10891	89	6	relevant	relevant	ADJ
fbem-10891	89	7	information	information	NOUN
fbem-10891	89	8	in	in	ADP
fbem-10891	89	9	the	the	DET
fbem-10891	89	10	system	system	NOUN
fbem-10891	89	11	,	,	PUNCT
fbem-10891	89	12	which	which	PRON
fbem-10891	89	13	ensures	ensure	VERB
fbem-10891	89	14	the	the	DET
fbem-10891	89	15	timeliness	timeliness	NOUN
fbem-10891	89	16	of	of	ADP
fbem-10891	89	17	financial	financial	ADJ
fbem-10891	89	18	information	information	NOUN
fbem-10891	89	19	and	and	CCONJ
fbem-10891	89	20	enables	enable	VERB
fbem-10891	89	21	accountants	accountant	NOUN
fbem-10891	89	22	to	to	PART
fbem-10891	89	23	get	get	AUX
fbem-10891	89	24	rid	rid	VERB
fbem-10891	89	25	of	of	ADP
fbem-10891	89	26	the	the	DET
fbem-10891	89	27	shackles	shackle	NOUN
fbem-10891	89	28	of	of	ADP
fbem-10891	89	29	traditional	traditional	ADJ
fbem-10891	89	30	bookkeeping	bookkeeping	NOUN
fbem-10891	89	31	and	and	CCONJ
fbem-10891	89	32	accounting	accounting	NOUN
fbem-10891	89	33	.	.	PUNCT
fbem-10891	90	1	better	well	ADV
fbem-10891	90	2	play	play	VERB
fbem-10891	90	3	the	the	DET
fbem-10891	90	4	accounting	accounting	NOUN
fbem-10891	90	5	management	management	NOUN
fbem-10891	90	6	control	control	NOUN
fbem-10891	90	7	function	function	NOUN
fbem-10891	90	8	,	,	PUNCT
fbem-10891	90	9	so	so	SCONJ
fbem-10891	90	10	that	that	SCONJ
fbem-10891	90	11	business	business	NOUN
fbem-10891	90	12	operators	operator	NOUN
fbem-10891	90	13	and	and	CCONJ
fbem-10891	90	14	information	information	NOUN
fbem-10891	90	15	users	user	NOUN
fbem-10891	90	16	can	can	AUX
fbem-10891	90	17	at	at	ADP
fbem-10891	90	18	any	any	DET
fbem-10891	90	19	time	time	NOUN
fbem-10891	90	20	,	,	PUNCT
fbem-10891	90	21	according	accord	VERB
fbem-10891	90	22	to	to	ADP
fbem-10891	90	23	the	the	DET
fbem-10891	90	24	accounting	accounting	NOUN
fbem-10891	90	25	information	information	NOUN
fbem-10891	90	26	of	of	ADP
fbem-10891	90	27	the	the	DET
fbem-10891	90	28	enterprise	enterprise	NOUN
fbem-10891	90	29	,	,	PUNCT
fbem-10891	90	30	make	make	VERB
fbem-10891	90	31	a	a	DET
fbem-10891	90	32	reasonable	reasonable	ADJ
fbem-10891	90	33	forecast	forecast	NOUN
fbem-10891	90	34	of	of	ADP
fbem-10891	90	35	the	the	DET
fbem-10891	90	36	future	future	ADJ
fbem-10891	90	37	financial	financial	ADJ
fbem-10891	90	38	situation	situation	NOUN
fbem-10891	90	39	of	of	ADP
fbem-10891	90	40	the	the	DET
fbem-10891	90	41	enterprise	enterprise	NOUN
fbem-10891	90	42	,	,	PUNCT
fbem-10891	90	43	and	and	CCONJ
fbem-10891	90	44	make	make	VERB
fbem-10891	90	45	the	the	DET
fbem-10891	90	46	right	right	ADJ
fbem-10891	90	47	decision	decision	NOUN
fbem-10891	90	48	for	for	ADP
fbem-10891	90	49	the	the	DET
fbem-10891	90	50	management	management	NOUN
fbem-10891	90	51	and	and	CCONJ
fbem-10891	90	52	development	development	NOUN
fbem-10891	90	53	of	of	ADP
fbem-10891	90	54	the	the	DET
fbem-10891	90	55	enterprise	enterprise	NOUN
fbem-10891	90	56	.	.	PUNCT
fbem-10891	91	1	for	for	ADP
fbem-10891	91	2	the	the	DET
fbem-10891	91	3	realization	realization	NOUN
fbem-10891	91	4	of	of	ADP
fbem-10891	91	5	accounting	accounting	NOUN
fbem-10891	91	6	informatization	informatization	NOUN
fbem-10891	91	7	,	,	PUNCT
fbem-10891	91	8	we	we	PRON
fbem-10891	91	9	can	can	AUX
fbem-10891	91	10	try	try	VERB
fbem-10891	91	11	to	to	PART
fbem-10891	91	12	choose	choose	VERB
fbem-10891	91	13	erp	erp	NOUN
fbem-10891	91	14	system	system	NOUN
fbem-10891	91	15	,	,	PUNCT
fbem-10891	91	16	which	which	PRON
fbem-10891	91	17	is	be	AUX
fbem-10891	91	18	a	a	DET
fbem-10891	91	19	kind	kind	NOUN
fbem-10891	91	20	of	of	ADP
fbem-10891	91	21	software	software	NOUN
fbem-10891	91	22	that	that	PRON
fbem-10891	91	23	links	link	VERB
fbem-10891	91	24	professional	professional	ADJ
fbem-10891	91	25	management	management	NOUN
fbem-10891	91	26	in	in	ADP
fbem-10891	91	27	various	various	ADJ
fbem-10891	91	28	fields	field	NOUN
fbem-10891	91	29	,	,	PUNCT
fbem-10891	91	30	promotes	promote	VERB
fbem-10891	91	31	the	the	DET
fbem-10891	91	32	real	real	ADJ
fbem-10891	91	33	-	-	PUNCT
fbem-10891	91	34	time	time	NOUN
fbem-10891	91	35	sharing	sharing	NOUN
fbem-10891	91	36	of	of	ADP
fbem-10891	91	37	information	information	NOUN
fbem-10891	91	38	of	of	ADP
fbem-10891	91	39	various	various	ADJ
fbem-10891	91	40	departments	department	NOUN
fbem-10891	91	41	,	,	PUNCT
fbem-10891	91	42	and	and	CCONJ
fbem-10891	91	43	maintains	maintain	VERB
fbem-10891	91	44	the	the	DET
fbem-10891	91	45	unity	unity	NOUN
fbem-10891	91	46	of	of	ADP
fbem-10891	91	47	financial	financial	ADJ
fbem-10891	91	48	information	information	NOUN
fbem-10891	91	49	and	and	CCONJ
fbem-10891	91	50	business	business	NOUN
fbem-10891	91	51	information	information	NOUN
fbem-10891	91	52	,	,	PUNCT
fbem-10891	91	53	so	so	SCONJ
fbem-10891	91	54	that	that	SCONJ
fbem-10891	91	55	data	data	NOUN
fbem-10891	91	56	,	,	PUNCT
fbem-10891	91	57	process	process	NOUN
fbem-10891	91	58	and	and	CCONJ
fbem-10891	91	59	business	business	NOUN
fbem-10891	91	60	can	can	AUX
fbem-10891	91	61	effectively	effectively	ADV
fbem-10891	91	62	complete	complete	VERB
fbem-10891	91	63	the	the	DET
fbem-10891	91	64	connection	connection	NOUN
fbem-10891	91	65	work	work	NOUN
fbem-10891	91	66	.	.	PUNCT
fbem-10891	92	1	in	in	ADP
fbem-10891	92	2	the	the	DET
fbem-10891	92	3	enterprise	enterprise	NOUN
fbem-10891	92	4	,	,	PUNCT
fbem-10891	92	5	the	the	DET
fbem-10891	92	6	application	application	NOUN
fbem-10891	92	7	of	of	ADP
fbem-10891	92	8	erp	erp	PROPN
fbem-10891	92	9	system	system	NOUN
fbem-10891	92	10	to	to	ADP
fbem-10891	92	11	the	the	DET
fbem-10891	92	12	development	development	NOUN
fbem-10891	92	13	of	of	ADP
fbem-10891	92	14	enterprises	enterprise	NOUN
fbem-10891	92	15	has	have	AUX
fbem-10891	92	16	become	become	VERB
fbem-10891	92	17	the	the	DET
fbem-10891	92	18	need	need	NOUN
fbem-10891	92	19	of	of	ADP
fbem-10891	92	20	enterprise	enterprise	NOUN
fbem-10891	92	21	development	development	NOUN
fbem-10891	92	22	.	.	PUNCT
fbem-10891	93	1	enterprises	enterprise	NOUN
fbem-10891	93	2	must	must	AUX
fbem-10891	93	3	cultivate	cultivate	VERB
fbem-10891	93	4	a	a	DET
fbem-10891	93	5	group	group	NOUN
fbem-10891	93	6	of	of	ADP
fbem-10891	93	7	specialized	specialized	ADJ
fbem-10891	93	8	talents	talent	NOUN
fbem-10891	93	9	,	,	PUNCT
fbem-10891	93	10	who	who	PRON
fbem-10891	93	11	must	must	AUX
fbem-10891	93	12	strictly	strictly	ADV
fbem-10891	93	13	control	control	VERB
fbem-10891	93	14	the	the	DET
fbem-10891	93	15	connection	connection	NOUN
fbem-10891	93	16	and	and	CCONJ
fbem-10891	93	17	repair	repair	NOUN
fbem-10891	93	18	of	of	ADP
fbem-10891	93	19	various	various	ADJ
fbem-10891	93	20	contents	content	NOUN
fbem-10891	93	21	.	.	PUNCT
fbem-10891	94	1	basic	basic	ADJ
fbem-10891	94	2	data	datum	NOUN
fbem-10891	94	3	has	have	VERB
fbem-10891	94	4	a	a	DET
fbem-10891	94	5	great	great	ADJ
fbem-10891	94	6	impact	impact	NOUN
fbem-10891	94	7	on	on	ADP
fbem-10891	94	8	the	the	DET
fbem-10891	94	9	subsequent	subsequent	ADJ
fbem-10891	94	10	accounting	accounting	NOUN
fbem-10891	94	11	,	,	PUNCT
fbem-10891	94	12	so	so	CCONJ
fbem-10891	94	13	the	the	DET
fbem-10891	94	14	input	input	NOUN
fbem-10891	94	15	of	of	ADP
fbem-10891	94	16	basic	basic	ADJ
fbem-10891	94	17	work	work	NOUN
fbem-10891	94	18	data	datum	NOUN
fbem-10891	94	19	also	also	ADV
fbem-10891	94	20	needs	need	VERB
fbem-10891	94	21	to	to	PART
fbem-10891	94	22	be	be	AUX
fbem-10891	94	23	operated	operate	VERB
fbem-10891	94	24	by	by	ADP
fbem-10891	94	25	professional	professional	ADJ
fbem-10891	94	26	personnel	personnel	NOUN
fbem-10891	94	27	.	.	PUNCT
fbem-10891	95	1	through	through	ADP
fbem-10891	95	2	the	the	DET
fbem-10891	95	3	use	use	NOUN
fbem-10891	95	4	of	of	ADP
fbem-10891	95	5	erp	erp	PROPN
fbem-10891	95	6	system	system	NOUN
fbem-10891	95	7	,	,	PUNCT
fbem-10891	95	8	it	it	PRON
fbem-10891	95	9	can	can	AUX
fbem-10891	95	10	effectively	effectively	ADV
fbem-10891	95	11	improve	improve	VERB
fbem-10891	95	12	the	the	DET
fbem-10891	95	13	speed	speed	NOUN
fbem-10891	95	14	of	of	ADP
fbem-10891	95	15	information	information	NOUN
fbem-10891	95	16	disclosure	disclosure	NOUN
fbem-10891	95	17	,	,	PUNCT
fbem-10891	95	18	so	so	SCONJ
fbem-10891	95	19	that	that	SCONJ
fbem-10891	95	20	the	the	DET
fbem-10891	95	21	management	management	NOUN
fbem-10891	95	22	can	can	AUX
fbem-10891	95	23	accurately	accurately	ADV
fbem-10891	95	24	and	and	CCONJ
fbem-10891	95	25	timely	timely	ADV
fbem-10891	95	26	obtain	obtain	VERB
fbem-10891	95	27	a	a	DET
fbem-10891	95	28	variety	variety	NOUN
fbem-10891	95	29	of	of	ADP
fbem-10891	95	30	data	datum	NOUN
fbem-10891	95	31	,	,	PUNCT
fbem-10891	95	32	and	and	CCONJ
fbem-10891	95	33	through	through	ADP
fbem-10891	95	34	the	the	DET
fbem-10891	95	35	use	use	NOUN
fbem-10891	95	36	of	of	ADP
fbem-10891	95	37	big	big	ADJ
fbem-10891	95	38	data	datum	NOUN
fbem-10891	95	39	,	,	PUNCT
fbem-10891	95	40	so	so	SCONJ
fbem-10891	95	41	as	as	SCONJ
fbem-10891	95	42	to	to	PART
fbem-10891	95	43	achieve	achieve	VERB
fbem-10891	95	44	scientific	scientific	ADJ
fbem-10891	95	45	decision	decision	NOUN
fbem-10891	95	46	-	-	PUNCT
fbem-10891	95	47	making	making	NOUN
fbem-10891	95	48	.	.	PUNCT
fbem-10891	96	1	(	(	PUNCT
fbem-10891	96	2	3	3	X
fbem-10891	96	3	)	)	PUNCT
fbem-10891	96	4	standardize	standardize	VERB
fbem-10891	96	5	the	the	DET
fbem-10891	96	6	basic	basic	ADJ
fbem-10891	96	7	work	work	NOUN
fbem-10891	96	8	of	of	ADP
fbem-10891	96	9	accounting	account	VERB
fbem-10891	96	10	in	in	ADP
fbem-10891	96	11	order	order	NOUN
fbem-10891	96	12	to	to	PART
fbem-10891	96	13	improve	improve	VERB
fbem-10891	96	14	the	the	DET
fbem-10891	96	15	efficiency	efficiency	NOUN
fbem-10891	96	16	and	and	CCONJ
fbem-10891	96	17	level	level	NOUN
fbem-10891	96	18	of	of	ADP
fbem-10891	96	19	accounting	accounting	NOUN
fbem-10891	96	20	of	of	ADP
fbem-10891	96	21	manufacturing	manufacturing	NOUN
fbem-10891	96	22	enterprises	enterprise	NOUN
fbem-10891	96	23	,	,	PUNCT
fbem-10891	96	24	so	so	SCONJ
fbem-10891	96	25	that	that	SCONJ
fbem-10891	96	26	it	it	PRON
fbem-10891	96	27	can	can	AUX
fbem-10891	96	28	more	more	ADV
fbem-10891	96	29	directly	directly	ADV
fbem-10891	96	30	reflect	reflect	VERB
fbem-10891	96	31	the	the	DET
fbem-10891	96	32	business	business	NOUN
fbem-10891	96	33	situation	situation	NOUN
fbem-10891	96	34	of	of	ADP
fbem-10891	96	35	enterprises	enterprise	NOUN
fbem-10891	96	36	,	,	PUNCT
fbem-10891	96	37	and	and	CCONJ
fbem-10891	96	38	provide	provide	VERB
fbem-10891	96	39	more	more	ADV
fbem-10891	96	40	reliable	reliable	ADJ
fbem-10891	96	41	basis	basis	NOUN
fbem-10891	96	42	for	for	SCONJ
fbem-10891	96	43	managers	manager	NOUN
fbem-10891	96	44	to	to	PART
fbem-10891	96	45	make	make	VERB
fbem-10891	96	46	decisions	decision	NOUN
fbem-10891	96	47	,	,	PUNCT
fbem-10891	96	48	manufacturing	manufacturing	NOUN
fbem-10891	96	49	enterprises	enterprise	NOUN
fbem-10891	96	50	should	should	AUX
fbem-10891	96	51	standardize	standardize	VERB
fbem-10891	96	52	the	the	DET
fbem-10891	96	53	basic	basic	ADJ
fbem-10891	96	54	data	datum	NOUN
fbem-10891	96	55	.	.	PUNCT
fbem-10891	97	1	enterprises	enterprise	NOUN
fbem-10891	97	2	need	need	VERB
fbem-10891	97	3	to	to	PART
fbem-10891	97	4	codify	codify	VERB
fbem-10891	97	5	the	the	DET
fbem-10891	97	6	norms	norm	NOUN
fbem-10891	97	7	of	of	ADP
fbem-10891	97	8	basic	basic	ADJ
fbem-10891	97	9	data	datum	NOUN
fbem-10891	97	10	according	accord	VERB
fbem-10891	97	11	to	to	ADP
fbem-10891	97	12	relevant	relevant	ADJ
fbem-10891	97	13	standards	standard	NOUN
fbem-10891	97	14	and	and	CCONJ
fbem-10891	97	15	regulations	regulation	NOUN
fbem-10891	97	16	and	and	CCONJ
fbem-10891	97	17	combined	combine	VERB
fbem-10891	97	18	with	with	ADP
fbem-10891	97	19	the	the	DET
fbem-10891	97	20	actual	actual	ADJ
fbem-10891	97	21	situation	situation	NOUN
fbem-10891	97	22	of	of	ADP
fbem-10891	97	23	enterprises	enterprise	NOUN
fbem-10891	97	24	,	,	PUNCT
fbem-10891	97	25	establish	establish	VERB
fbem-10891	97	26	a	a	DET
fbem-10891	97	27	strict	strict	ADJ
fbem-10891	97	28	certificate	certificate	NOUN
fbem-10891	97	29	audit	audit	NOUN
fbem-10891	97	30	system	system	NOUN
fbem-10891	97	31	,	,	PUNCT
fbem-10891	97	32	clarify	clarify	VERB
fbem-10891	97	33	the	the	DET
fbem-10891	97	34	relevant	relevant	ADJ
fbem-10891	97	35	responsibilities	responsibility	NOUN
fbem-10891	97	36	,	,	PUNCT
fbem-10891	97	37	authority	authority	NOUN
fbem-10891	97	38	and	and	CCONJ
fbem-10891	97	39	approval	approval	NOUN
fbem-10891	97	40	process	process	NOUN
fbem-10891	97	41	of	of	ADP
fbem-10891	97	42	approving	approve	VERB
fbem-10891	97	43	personnel	personnel	NOUN
fbem-10891	97	44	,	,	PUNCT
fbem-10891	97	45	and	and	CCONJ
fbem-10891	97	46	strengthen	strengthen	VERB
fbem-10891	97	47	the	the	DET
fbem-10891	97	48	standardization	standardization	NOUN
fbem-10891	97	49	construction	construction	NOUN
fbem-10891	97	50	of	of	ADP
fbem-10891	97	51	basic	basic	ADJ
fbem-10891	97	52	management	management	NOUN
fbem-10891	97	53	work	work	NOUN
fbem-10891	97	54	.	.	PUNCT
fbem-10891	98	1	to	to	PART
fbem-10891	98	2	prepare	prepare	VERB
fbem-10891	98	3	the	the	DET
fbem-10891	98	4	"	"	PUNCT
fbem-10891	98	5	accounting	account	VERB
fbem-10891	98	6	basic	basic	ADJ
fbem-10891	98	7	work	work	NOUN
fbem-10891	98	8	standards	standard	NOUN
fbem-10891	98	9	"	"	PUNCT
fbem-10891	98	10	,	,	PUNCT
fbem-10891	98	11	to	to	PART
fbem-10891	98	12	standardize	standardize	VERB
fbem-10891	98	13	and	and	CCONJ
fbem-10891	98	14	standardize	standardize	VERB
fbem-10891	98	15	the	the	DET
fbem-10891	98	16	management	management	NOUN
fbem-10891	98	17	of	of	ADP
fbem-10891	98	18	accounting	accounting	NOUN
fbem-10891	98	19	vouchers	voucher	NOUN
fbem-10891	98	20	,	,	PUNCT
fbem-10891	98	21	accounting	accounting	NOUN
fbem-10891	98	22	documents	document	NOUN
fbem-10891	98	23	,	,	PUNCT
fbem-10891	98	24	accounting	accounting	NOUN
fbem-10891	98	25	documents	document	NOUN
fbem-10891	98	26	,	,	PUNCT
fbem-10891	98	27	financial	financial	ADJ
fbem-10891	98	28	statements	statement	NOUN
fbem-10891	98	29	and	and	CCONJ
fbem-10891	98	30	other	other	ADJ
fbem-10891	98	31	working	working	NOUN
fbem-10891	98	32	processes	process	NOUN
fbem-10891	98	33	.	.	PUNCT
fbem-10891	99	1	the	the	DET
fbem-10891	99	2	filling	filling	NOUN
fbem-10891	99	3	requirements	requirement	NOUN
fbem-10891	99	4	,	,	PUNCT
fbem-10891	99	5	dimensions	dimension	NOUN
fbem-10891	99	6	,	,	PUNCT
fbem-10891	99	7	pasting	pasting	NOUN
fbem-10891	99	8	of	of	ADP
fbem-10891	99	9	accounting	accounting	NOUN
fbem-10891	99	10	documents	document	NOUN
fbem-10891	99	11	are	be	AUX
fbem-10891	99	12	clearly	clearly	ADV
fbem-10891	99	13	defined	define	VERB
fbem-10891	99	14	;	;	PUNCT
fbem-10891	99	15	systematically	systematically	ADV
fbem-10891	99	16	regulate	regulate	VERB
fbem-10891	99	17	the	the	DET
fbem-10891	99	18	establishment	establishment	NOUN
fbem-10891	99	19	,	,	PUNCT
fbem-10891	99	20	operation	operation	NOUN
fbem-10891	99	21	,	,	PUNCT
fbem-10891	99	22	recording	recording	NOUN
fbem-10891	99	23	and	and	CCONJ
fbem-10891	99	24	transfer	transfer	NOUN
fbem-10891	99	25	of	of	ADP
fbem-10891	99	26	accounting	accounting	NOUN
fbem-10891	99	27	accounts	account	NOUN
fbem-10891	99	28	;	;	PUNCT
fbem-10891	100	1	uniform	uniform	ADJ
fbem-10891	100	2	requirements	requirement	NOUN
fbem-10891	100	3	for	for	ADP
fbem-10891	100	4	binding	bind	VERB
fbem-10891	100	5	and	and	CCONJ
fbem-10891	100	6	management	management	NOUN
fbem-10891	100	7	of	of	ADP
fbem-10891	100	8	financial	financial	ADJ
fbem-10891	100	9	documents	document	NOUN
fbem-10891	100	10	.	.	PUNCT
fbem-10891	101	1	on	on	ADP
fbem-10891	101	2	this	this	DET
fbem-10891	101	3	basis	basis	NOUN
fbem-10891	101	4	,	,	PUNCT
fbem-10891	101	5	it	it	PRON
fbem-10891	101	6	is	be	AUX
fbem-10891	101	7	necessary	necessary	ADJ
fbem-10891	101	8	to	to	PART
fbem-10891	101	9	strengthen	strengthen	VERB
fbem-10891	101	10	the	the	DET
fbem-10891	101	11	security	security	NOUN
fbem-10891	101	12	of	of	ADP
fbem-10891	101	13	financial	financial	ADJ
fbem-10891	101	14	information	information	NOUN
fbem-10891	101	15	,	,	PUNCT
fbem-10891	101	16	and	and	CCONJ
fbem-10891	101	17	make	make	VERB
fbem-10891	101	18	unified	unified	ADJ
fbem-10891	101	19	provisions	provision	NOUN
fbem-10891	101	20	on	on	ADP
fbem-10891	101	21	the	the	DET
fbem-10891	101	22	production	production	NOUN
fbem-10891	101	23	,	,	PUNCT
fbem-10891	101	24	receipt	receipt	NOUN
fbem-10891	101	25	and	and	CCONJ
fbem-10891	101	26	transmission	transmission	NOUN
fbem-10891	101	27	,	,	PUNCT
fbem-10891	101	28	utilization	utilization	NOUN
fbem-10891	101	29	,	,	PUNCT
fbem-10891	101	30	preservation	preservation	NOUN
fbem-10891	101	31	and	and	CCONJ
fbem-10891	101	32	destruction	destruction	NOUN
fbem-10891	101	33	of	of	ADP
fbem-10891	101	34	financial	financial	ADJ
fbem-10891	101	35	information	information	NOUN
fbem-10891	101	36	,	,	PUNCT
fbem-10891	101	37	as	as	ADV
fbem-10891	101	38	well	well	ADV
fbem-10891	101	39	as	as	ADP
fbem-10891	101	40	information	information	NOUN
fbem-10891	101	41	release	release	NOUN
fbem-10891	101	42	,	,	PUNCT
fbem-10891	101	43	personnel	personnel	NOUN
fbem-10891	101	44	management	management	NOUN
fbem-10891	101	45	and	and	CCONJ
fbem-10891	101	46	fund	fund	NOUN
fbem-10891	101	47	security	security	NOUN
fbem-10891	101	48	.	.	PUNCT
fbem-10891	102	1	secondly	secondly	ADV
fbem-10891	102	2	,	,	PUNCT
fbem-10891	102	3	to	to	PART
fbem-10891	102	4	establish	establish	VERB
fbem-10891	102	5	a	a	DET
fbem-10891	102	6	sound	sound	ADJ
fbem-10891	102	7	audit	audit	NOUN
fbem-10891	102	8	and	and	CCONJ
fbem-10891	102	9	supervision	supervision	NOUN
fbem-10891	102	10	system	system	NOUN
fbem-10891	102	11	,	,	PUNCT
fbem-10891	102	12	only	only	ADV
fbem-10891	102	13	in	in	ADP
fbem-10891	102	14	accordance	accordance	NOUN
fbem-10891	102	15	with	with	ADP
fbem-10891	102	16	the	the	DET
fbem-10891	102	17	law	law	NOUN
fbem-10891	102	18	and	and	CCONJ
fbem-10891	102	19	regulations	regulation	NOUN
fbem-10891	102	20	of	of	ADP
fbem-10891	102	21	accounting	accounting	NOUN
fbem-10891	102	22	,	,	PUNCT
fbem-10891	102	23	in	in	ADP
fbem-10891	102	24	order	order	NOUN
fbem-10891	102	25	to	to	PART
fbem-10891	102	26	ensure	ensure	VERB
fbem-10891	102	27	the	the	DET
fbem-10891	102	28	authenticity	authenticity	NOUN
fbem-10891	102	29	and	and	CCONJ
fbem-10891	102	30	effectiveness	effectiveness	NOUN
fbem-10891	102	31	of	of	ADP
fbem-10891	102	32	reflected	reflect	VERB
fbem-10891	102	33	business	business	NOUN
fbem-10891	102	34	operations	operation	NOUN
fbem-10891	102	35	,	,	PUNCT
fbem-10891	102	36	so	so	SCONJ
fbem-10891	102	37	as	as	SCONJ
fbem-10891	102	38	to	to	PART
fbem-10891	102	39	avoid	avoid	VERB
fbem-10891	102	40	fraud	fraud	NOUN
fbem-10891	102	41	,	,	PUNCT
fbem-10891	102	42	to	to	PART
fbem-10891	102	43	ensure	ensure	VERB
fbem-10891	102	44	the	the	DET
fbem-10891	102	45	normal	normal	ADJ
fbem-10891	102	46	operation	operation	NOUN
fbem-10891	102	47	of	of	ADP
fbem-10891	102	48	enterprises	enterprise	NOUN
fbem-10891	102	49	.	.	PUNCT
fbem-10891	103	1	finally	finally	ADV
fbem-10891	103	2	,	,	PUNCT
fbem-10891	103	3	establish	establish	VERB
fbem-10891	103	4	an	an	DET
fbem-10891	103	5	internal	internal	ADJ
fbem-10891	103	6	organizational	organizational	ADJ
fbem-10891	103	7	structure	structure	NOUN
fbem-10891	103	8	,	,	PUNCT
fbem-10891	103	9	clarify	clarify	VERB
fbem-10891	103	10	the	the	DET
fbem-10891	103	11	rights	right	NOUN
fbem-10891	103	12	and	and	CCONJ
fbem-10891	103	13	obligations	obligation	NOUN
fbem-10891	103	14	of	of	ADP
fbem-10891	103	15	the	the	DET
fbem-10891	103	16	board	board	NOUN
fbem-10891	103	17	of	of	ADP
fbem-10891	103	18	directors	director	NOUN
fbem-10891	103	19	,	,	PUNCT
fbem-10891	103	20	the	the	DET
fbem-10891	103	21	board	board	NOUN
fbem-10891	103	22	of	of	ADP
fbem-10891	103	23	supervisors	supervisor	NOUN
fbem-10891	103	24	and	and	CCONJ
fbem-10891	103	25	the	the	DET
fbem-10891	103	26	general	general	ADJ
fbem-10891	103	27	manager	manager	NOUN
fbem-10891	103	28	,	,	PUNCT
fbem-10891	103	29	effectively	effectively	ADV
fbem-10891	103	30	implement	implement	VERB
fbem-10891	103	31	the	the	DET
fbem-10891	103	32	post	post	NOUN
fbem-10891	103	33	system	system	NOUN
fbem-10891	103	34	,	,	PUNCT
fbem-10891	103	35	the	the	DET
fbem-10891	103	36	approval	approval	NOUN
fbem-10891	103	37	system	system	NOUN
fbem-10891	103	38	and	and	CCONJ
fbem-10891	103	39	the	the	DET
fbem-10891	103	40	supervision	supervision	NOUN
fbem-10891	103	41	system	system	NOUN
fbem-10891	103	42	,	,	PUNCT
fbem-10891	103	43	and	and	CCONJ
fbem-10891	103	44	try	try	VERB
fbem-10891	103	45	not	not	PART
fbem-10891	103	46	to	to	PART
fbem-10891	103	47	overlap	overlap	VERB
fbem-10891	103	48	personnel	personnel	NOUN
fbem-10891	103	49	,	,	PUNCT
fbem-10891	103	50	avoid	avoid	VERB
fbem-10891	103	51	unclear	unclear	ADJ
fbem-10891	103	52	powers	power	NOUN
fbem-10891	103	53	and	and	CCONJ
fbem-10891	103	54	responsibilities	responsibility	NOUN
fbem-10891	103	55	,	,	PUNCT
fbem-10891	103	56	and	and	CCONJ
fbem-10891	103	57	fail	fail	VERB
fbem-10891	103	58	to	to	PART
fbem-10891	103	59	play	play	VERB
fbem-10891	103	60	a	a	DET
fbem-10891	103	61	role	role	NOUN
fbem-10891	103	62	of	of	ADP
fbem-10891	103	63	checks	check	NOUN
fbem-10891	103	64	and	and	CCONJ
fbem-10891	103	65	balances	balance	NOUN
fbem-10891	103	66	.	.	PUNCT
fbem-10891	104	1	(	(	PUNCT
fbem-10891	104	2	4	4	X
fbem-10891	104	3	)	)	PUNCT
fbem-10891	104	4	improve	improve	VERB
fbem-10891	104	5	the	the	DET
fbem-10891	104	6	quality	quality	NOUN
fbem-10891	104	7	of	of	ADP
fbem-10891	104	8	financial	financial	ADJ
fbem-10891	104	9	and	and	CCONJ
fbem-10891	104	10	accounting	accounting	NOUN
fbem-10891	104	11	personnel	personnel	NOUN
fbem-10891	104	12	in	in	ADP
fbem-10891	104	13	order	order	NOUN
fbem-10891	104	14	to	to	PART
fbem-10891	104	15	improve	improve	VERB
fbem-10891	104	16	the	the	DET
fbem-10891	104	17	level	level	NOUN
fbem-10891	104	18	of	of	ADP
fbem-10891	104	19	accounting	accounting	NOUN
fbem-10891	104	20	,	,	PUNCT
fbem-10891	104	21	it	it	PRON
fbem-10891	104	22	is	be	AUX
fbem-10891	104	23	necessary	necessary	ADJ
fbem-10891	104	24	to	to	PART
fbem-10891	104	25	improve	improve	VERB
fbem-10891	104	26	the	the	DET
fbem-10891	104	27	quality	quality	NOUN
fbem-10891	104	28	of	of	ADP
fbem-10891	104	29	relevant	relevant	ADJ
fbem-10891	104	30	personnel	personnel	NOUN
fbem-10891	104	31	,	,	PUNCT
fbem-10891	104	32	on	on	ADP
fbem-10891	104	33	this	this	DET
fbem-10891	104	34	basis	basis	NOUN
fbem-10891	104	35	,	,	PUNCT
fbem-10891	104	36	in	in	ADP
fbem-10891	104	37	order	order	NOUN
fbem-10891	104	38	to	to	PART
fbem-10891	104	39	ensure	ensure	VERB
fbem-10891	104	40	that	that	SCONJ
fbem-10891	104	41	the	the	DET
fbem-10891	104	42	above	above	ADJ
fbem-10891	104	43	measures	measure	NOUN
fbem-10891	104	44	can	can	AUX
fbem-10891	104	45	give	give	VERB
fbem-10891	104	46	full	full	ADJ
fbem-10891	104	47	play	play	NOUN
fbem-10891	104	48	to	to	ADP
fbem-10891	104	49	their	their	PRON
fbem-10891	104	50	role	role	NOUN
fbem-10891	104	51	,	,	PUNCT
fbem-10891	104	52	to	to	PART
fbem-10891	104	53	contribute	contribute	VERB
fbem-10891	104	54	to	to	ADP
fbem-10891	104	55	the	the	DET
fbem-10891	104	56	accounting	accounting	NOUN
fbem-10891	104	57	work	work	NOUN
fbem-10891	104	58	,	,	PUNCT
fbem-10891	104	59	manufacturing	manufacturing	NOUN
fbem-10891	104	60	enterprises	enterprise	NOUN
fbem-10891	104	61	should	should	AUX
fbem-10891	104	62	pay	pay	VERB
fbem-10891	104	63	attention	attention	NOUN
fbem-10891	104	64	to	to	PART
fbem-10891	104	65	improve	improve	VERB
fbem-10891	104	66	the	the	DET
fbem-10891	104	67	quality	quality	NOUN
fbem-10891	104	68	of	of	ADP
fbem-10891	104	69	accounting	accounting	NOUN
fbem-10891	104	70	personnel	personnel	NOUN
fbem-10891	104	71	.	.	PUNCT
fbem-10891	105	1	first	first	ADV
fbem-10891	105	2	of	of	ADP
fbem-10891	105	3	all	all	PRON
fbem-10891	105	4	,	,	PUNCT
fbem-10891	105	5	the	the	DET
fbem-10891	105	6	accounting	accounting	NOUN
fbem-10891	105	7	personnel	personnel	NOUN
fbem-10891	105	8	of	of	ADP
fbem-10891	105	9	the	the	DET
fbem-10891	105	10	enterprise	enterprise	NOUN
fbem-10891	105	11	must	must	AUX
fbem-10891	105	12	have	have	VERB
fbem-10891	105	13	the	the	DET
fbem-10891	105	14	habit	habit	NOUN
fbem-10891	105	15	of	of	ADP
fbem-10891	105	16	keeping	keep	VERB
fbem-10891	105	17	up	up	ADP
fbem-10891	105	18	with	with	ADP
fbem-10891	105	19	the	the	DET
fbem-10891	105	20	development	development	NOUN
fbem-10891	105	21	of	of	ADP
fbem-10891	105	22	the	the	DET
fbem-10891	105	23	times	time	NOUN
fbem-10891	105	24	.	.	PUNCT
fbem-10891	106	1	with	with	ADP
fbem-10891	106	2	the	the	DET
fbem-10891	106	3	development	development	NOUN
fbem-10891	106	4	of	of	ADP
fbem-10891	106	5	the	the	DET
fbem-10891	106	6	national	national	ADJ
fbem-10891	106	7	economic	economic	ADJ
fbem-10891	106	8	situation	situation	NOUN
fbem-10891	106	9	,	,	PUNCT
fbem-10891	106	10	the	the	DET
fbem-10891	106	11	accounting	accounting	NOUN
fbem-10891	106	12	regulations	regulation	NOUN
fbem-10891	106	13	of	of	ADP
fbem-10891	106	14	the	the	DET
fbem-10891	106	15	enterprise	enterprise	NOUN
fbem-10891	106	16	are	be	AUX
fbem-10891	106	17	constantly	constantly	ADV
fbem-10891	106	18	being	be	AUX
fbem-10891	106	19	revised	revise	VERB
fbem-10891	106	20	.	.	PUNCT
fbem-10891	107	1	therefore	therefore	ADV
fbem-10891	107	2	,	,	PUNCT
fbem-10891	107	3	the	the	DET
fbem-10891	107	4	accounting	accounting	NOUN
fbem-10891	107	5	personnel	personnel	NOUN
fbem-10891	107	6	of	of	ADP
fbem-10891	107	7	the	the	DET
fbem-10891	107	8	enterprise	enterprise	NOUN
fbem-10891	107	9	must	must	AUX
fbem-10891	107	10	keep	keep	VERB
fbem-10891	107	11	abreast	abreast	ADV
fbem-10891	107	12	of	of	ADP
fbem-10891	107	13	the	the	DET
fbem-10891	107	14	development	development	NOUN
fbem-10891	107	15	of	of	ADP
fbem-10891	107	16	the	the	DET
fbem-10891	107	17	enterprise	enterprise	NOUN
fbem-10891	107	18	and	and	CCONJ
fbem-10891	107	19	timely	timely	ADJ
fbem-10891	107	20	update	update	VERB
fbem-10891	107	21	the	the	DET
fbem-10891	107	22	financial	financial	ADJ
fbem-10891	107	23	knowledge	knowledge	NOUN
fbem-10891	107	24	,	,	PUNCT
fbem-10891	107	25	so	so	SCONJ
fbem-10891	107	26	as	as	SCONJ
fbem-10891	107	27	to	to	PART
fbem-10891	107	28	ensure	ensure	VERB
fbem-10891	107	29	the	the	DET
fbem-10891	107	30	quality	quality	NOUN
fbem-10891	107	31	of	of	ADP
fbem-10891	107	32	the	the	DET
fbem-10891	107	33	accounting	accounting	NOUN
fbem-10891	107	34	work	work	NOUN
fbem-10891	107	35	of	of	ADP
fbem-10891	107	36	the	the	DET
fbem-10891	107	37	enterprise	enterprise	NOUN
fbem-10891	107	38	.	.	PUNCT
fbem-10891	108	1	secondly	secondly	ADV
fbem-10891	108	2	,	,	PUNCT
fbem-10891	108	3	enterprises	enterprise	NOUN
fbem-10891	108	4	can	can	AUX
fbem-10891	108	5	recruit	recruit	VERB
fbem-10891	108	6	employees	employee	NOUN
fbem-10891	108	7	with	with	ADP
fbem-10891	108	8	high	high	ADJ
fbem-10891	108	9	professional	professional	ADJ
fbem-10891	108	10	quality	quality	NOUN
fbem-10891	108	11	to	to	PART
fbem-10891	108	12	join	join	VERB
fbem-10891	108	13	the	the	DET
fbem-10891	108	14	team	team	NOUN
fbem-10891	108	15	of	of	ADP
fbem-10891	108	16	accounting	accounting	NOUN
fbem-10891	108	17	personnel	personnel	NOUN
fbem-10891	108	18	,	,	PUNCT
fbem-10891	108	19	and	and	CCONJ
fbem-10891	108	20	use	use	VERB
fbem-10891	108	21	training	training	NOUN
fbem-10891	108	22	and	and	CCONJ
fbem-10891	108	23	other	other	ADJ
fbem-10891	108	24	methods	method	NOUN
fbem-10891	108	25	to	to	PART
fbem-10891	108	26	gradually	gradually	ADV
fbem-10891	108	27	improve	improve	VERB
fbem-10891	108	28	the	the	DET
fbem-10891	108	29	business	business	NOUN
fbem-10891	108	30	level	level	NOUN
fbem-10891	108	31	of	of	ADP
fbem-10891	108	32	the	the	DET
fbem-10891	108	33	entire	entire	ADJ
fbem-10891	108	34	accounting	accounting	NOUN
fbem-10891	108	35	personnel	personnel	NOUN
fbem-10891	108	36	.	.	PUNCT
fbem-10891	109	1	in	in	ADP
fbem-10891	109	2	the	the	DET
fbem-10891	109	3	current	current	ADJ
fbem-10891	109	4	situation	situation	NOUN
fbem-10891	109	5	of	of	ADP
fbem-10891	109	6	continuous	continuous	ADJ
fbem-10891	109	7	iteration	iteration	NOUN
fbem-10891	109	8	of	of	ADP
fbem-10891	109	9	economic	economic	ADJ
fbem-10891	109	10	development	development	NOUN
fbem-10891	109	11	and	and	CCONJ
fbem-10891	109	12	increasingly	increasingly	ADV
fbem-10891	109	13	standardized	standardized	ADJ
fbem-10891	109	14	laws	law	NOUN
fbem-10891	109	15	and	and	CCONJ
fbem-10891	109	16	regulations	regulation	NOUN
fbem-10891	109	17	,	,	PUNCT
fbem-10891	109	18	higher	high	ADJ
fbem-10891	109	19	requirements	requirement	NOUN
fbem-10891	109	20	are	be	AUX
fbem-10891	109	21	put	put	VERB
fbem-10891	109	22	forward	forward	ADV
fbem-10891	109	23	for	for	ADP
fbem-10891	109	24	accounting	accounting	NOUN
fbem-10891	109	25	.	.	PUNCT
fbem-10891	110	1	only	only	ADV
fbem-10891	110	2	by	by	ADP
fbem-10891	110	3	continuously	continuously	ADV
fbem-10891	110	4	improving	improve	VERB
fbem-10891	110	5	the	the	DET
fbem-10891	110	6	professional	professional	ADJ
fbem-10891	110	7	quality	quality	NOUN
fbem-10891	110	8	of	of	ADP
fbem-10891	110	9	accounting	accounting	NOUN
fbem-10891	110	10	personnel	personnel	NOUN
fbem-10891	110	11	can	can	AUX
fbem-10891	110	12	we	we	PRON
fbem-10891	110	13	make	make	VERB
fbem-10891	110	14	it	it	PRON
fbem-10891	110	15	match	match	VERB
fbem-10891	110	16	with	with	ADP
fbem-10891	110	17	the	the	DET
fbem-10891	110	18	current	current	ADJ
fbem-10891	110	19	accounting	accounting	NOUN
fbem-10891	110	20	work	work	NOUN
fbem-10891	110	21	and	and	CCONJ
fbem-10891	110	22	ensure	ensure	VERB
fbem-10891	110	23	the	the	DET
fbem-10891	110	24	accuracy	accuracy	NOUN
fbem-10891	110	25	of	of	ADP
fbem-10891	110	26	accounting	accounting	NOUN
fbem-10891	110	27	information	information	NOUN
fbem-10891	110	28	.	.	PUNCT
fbem-10891	111	1	(	(	PUNCT
fbem-10891	111	2	5	5	X
fbem-10891	111	3	)	)	PUNCT
fbem-10891	111	4	establish	establish	VERB
fbem-10891	111	5	a	a	DET
fbem-10891	111	6	comprehensive	comprehensive	ADJ
fbem-10891	111	7	cost	cost	NOUN
fbem-10891	111	8	accounting	accounting	NOUN
fbem-10891	111	9	control	control	NOUN
fbem-10891	111	10	system	system	NOUN
fbem-10891	111	11	in	in	ADP
fbem-10891	111	12	order	order	NOUN
fbem-10891	111	13	to	to	PART
fbem-10891	111	14	change	change	VERB
fbem-10891	111	15	the	the	DET
fbem-10891	111	16	cost	cost	NOUN
fbem-10891	111	17	management	management	NOUN
fbem-10891	111	18	mode	mode	NOUN
fbem-10891	111	19	of	of	ADP
fbem-10891	111	20	manufacturing	manufacturing	NOUN
fbem-10891	111	21	enterprises	enterprise	NOUN
fbem-10891	111	22	,	,	PUNCT
fbem-10891	111	23	manufacturing	manufacturing	NOUN
fbem-10891	111	24	enterprises	enterprise	NOUN
fbem-10891	111	25	should	should	AUX
fbem-10891	111	26	125	125	NUM
fbem-10891	111	27	establish	establish	VERB
fbem-10891	111	28	a	a	DET
fbem-10891	111	29	sound	sound	ADJ
fbem-10891	111	30	cost	cost	NOUN
fbem-10891	111	31	accounting	accounting	NOUN
fbem-10891	111	32	system	system	NOUN
fbem-10891	111	33	while	while	SCONJ
fbem-10891	111	34	developing	develop	VERB
fbem-10891	111	35	,	,	PUNCT
fbem-10891	111	36	and	and	CCONJ
fbem-10891	111	37	use	use	VERB
fbem-10891	111	38	the	the	DET
fbem-10891	111	39	system	system	NOUN
fbem-10891	111	40	to	to	PART
fbem-10891	111	41	restrict	restrict	VERB
fbem-10891	111	42	and	and	CCONJ
fbem-10891	111	43	guide	guide	VERB
fbem-10891	111	44	the	the	DET
fbem-10891	111	45	actual	actual	ADJ
fbem-10891	111	46	cost	cost	NOUN
fbem-10891	111	47	accounting	accounting	NOUN
fbem-10891	111	48	.	.	PUNCT
fbem-10891	112	1	first	first	ADV
fbem-10891	112	2	of	of	ADP
fbem-10891	112	3	all	all	PRON
fbem-10891	112	4	,	,	PUNCT
fbem-10891	112	5	manufacturing	manufacturing	NOUN
fbem-10891	112	6	enterprises	enterprise	NOUN
fbem-10891	112	7	need	need	VERB
fbem-10891	112	8	to	to	PART
fbem-10891	112	9	set	set	VERB
fbem-10891	112	10	up	up	ADP
fbem-10891	112	11	a	a	DET
fbem-10891	112	12	special	special	ADJ
fbem-10891	112	13	cost	cost	NOUN
fbem-10891	112	14	accounting	accounting	NOUN
fbem-10891	112	15	department	department	NOUN
fbem-10891	112	16	and	and	CCONJ
fbem-10891	112	17	organization	organization	NOUN
fbem-10891	112	18	according	accord	VERB
fbem-10891	112	19	to	to	ADP
fbem-10891	112	20	their	their	PRON
fbem-10891	112	21	own	own	ADJ
fbem-10891	112	22	specific	specific	ADJ
fbem-10891	112	23	conditions	condition	NOUN
fbem-10891	112	24	,	,	PUNCT
fbem-10891	112	25	so	so	SCONJ
fbem-10891	112	26	that	that	SCONJ
fbem-10891	112	27	in	in	ADP
fbem-10891	112	28	the	the	DET
fbem-10891	112	29	operation	operation	NOUN
fbem-10891	112	30	of	of	ADP
fbem-10891	112	31	manufacturing	manufacturing	NOUN
fbem-10891	112	32	enterprises	enterprise	NOUN
fbem-10891	112	33	,	,	PUNCT
fbem-10891	112	34	they	they	PRON
fbem-10891	112	35	can	can	AUX
fbem-10891	112	36	have	have	VERB
fbem-10891	112	37	more	more	ADJ
fbem-10891	112	38	exchanges	exchange	NOUN
fbem-10891	112	39	with	with	ADP
fbem-10891	112	40	other	other	ADJ
fbem-10891	112	41	departments	department	NOUN
fbem-10891	112	42	,	,	PUNCT
fbem-10891	112	43	so	so	SCONJ
fbem-10891	112	44	as	as	SCONJ
fbem-10891	112	45	to	to	PART
fbem-10891	112	46	achieve	achieve	VERB
fbem-10891	112	47	comprehensive	comprehensive	ADJ
fbem-10891	112	48	and	and	CCONJ
fbem-10891	112	49	in	in	ADP
fbem-10891	112	50	-	-	PUNCT
fbem-10891	112	51	depth	depth	NOUN
fbem-10891	112	52	cost	cost	NOUN
fbem-10891	112	53	accounting	accounting	NOUN
fbem-10891	112	54	.	.	PUNCT
fbem-10891	113	1	secondly	secondly	ADV
fbem-10891	113	2	,	,	PUNCT
fbem-10891	113	3	manufacturing	manufacturing	NOUN
fbem-10891	113	4	enterprises	enterprise	NOUN
fbem-10891	113	5	should	should	AUX
fbem-10891	113	6	establish	establish	VERB
fbem-10891	113	7	a	a	DET
fbem-10891	113	8	set	set	NOUN
fbem-10891	113	9	of	of	ADP
fbem-10891	113	10	practical	practical	ADJ
fbem-10891	113	11	cost	cost	NOUN
fbem-10891	113	12	accounting	accounting	NOUN
fbem-10891	113	13	control	control	NOUN
fbem-10891	113	14	system	system	NOUN
fbem-10891	113	15	according	accord	VERB
fbem-10891	113	16	to	to	ADP
fbem-10891	113	17	their	their	PRON
fbem-10891	113	18	own	own	ADJ
fbem-10891	113	19	specific	specific	ADJ
fbem-10891	113	20	conditions	condition	NOUN
fbem-10891	113	21	,	,	PUNCT
fbem-10891	113	22	and	and	CCONJ
fbem-10891	113	23	use	use	VERB
fbem-10891	113	24	fine	fine	ADJ
fbem-10891	113	25	cost	cost	NOUN
fbem-10891	113	26	accounting	accounting	NOUN
fbem-10891	113	27	ideas	idea	NOUN
fbem-10891	113	28	to	to	PART
fbem-10891	113	29	standardize	standardize	VERB
fbem-10891	113	30	the	the	DET
fbem-10891	113	31	cost	cost	NOUN
fbem-10891	113	32	accounting	accounting	NOUN
fbem-10891	113	33	of	of	ADP
fbem-10891	113	34	enterprises	enterprise	NOUN
fbem-10891	113	35	,	,	PUNCT
fbem-10891	113	36	so	so	SCONJ
fbem-10891	113	37	as	as	SCONJ
fbem-10891	113	38	to	to	PART
fbem-10891	113	39	achieve	achieve	VERB
fbem-10891	113	40	the	the	DET
fbem-10891	113	41	reasonable	reasonable	ADJ
fbem-10891	113	42	use	use	NOUN
fbem-10891	113	43	and	and	CCONJ
fbem-10891	113	44	management	management	NOUN
fbem-10891	113	45	of	of	ADP
fbem-10891	113	46	various	various	ADJ
fbem-10891	113	47	funds	fund	NOUN
fbem-10891	113	48	of	of	ADP
fbem-10891	113	49	enterprises	enterprise	NOUN
fbem-10891	113	50	.	.	PUNCT
fbem-10891	114	1	finally	finally	ADV
fbem-10891	114	2	,	,	PUNCT
fbem-10891	114	3	in	in	ADP
fbem-10891	114	4	a	a	DET
fbem-10891	114	5	long	long	ADJ
fbem-10891	114	6	development	development	NOUN
fbem-10891	114	7	process	process	NOUN
fbem-10891	114	8	,	,	PUNCT
fbem-10891	114	9	manufacturing	manufacturing	NOUN
fbem-10891	114	10	enterprises	enterprise	NOUN
fbem-10891	114	11	need	need	VERB
fbem-10891	114	12	to	to	PART
fbem-10891	114	13	control	control	VERB
fbem-10891	114	14	the	the	DET
fbem-10891	114	15	production	production	NOUN
fbem-10891	114	16	and	and	CCONJ
fbem-10891	114	17	operation	operation	NOUN
fbem-10891	114	18	information	information	NOUN
fbem-10891	114	19	of	of	ADP
fbem-10891	114	20	all	all	DET
fbem-10891	114	21	aspects	aspect	NOUN
fbem-10891	114	22	of	of	ADP
fbem-10891	114	23	the	the	DET
fbem-10891	114	24	enterprise	enterprise	NOUN
fbem-10891	114	25	at	at	ADP
fbem-10891	114	26	all	all	DET
fbem-10891	114	27	times	time	NOUN
fbem-10891	114	28	.	.	PUNCT
fbem-10891	115	1	when	when	SCONJ
fbem-10891	115	2	the	the	DET
fbem-10891	115	3	operation	operation	NOUN
fbem-10891	115	4	capital	capital	NOUN
fbem-10891	115	5	of	of	ADP
fbem-10891	115	6	the	the	DET
fbem-10891	115	7	enterprise	enterprise	NOUN
fbem-10891	115	8	has	have	VERB
fbem-10891	115	9	a	a	DET
fbem-10891	115	10	problem	problem	NOUN
fbem-10891	115	11	,	,	PUNCT
fbem-10891	115	12	it	it	PRON
fbem-10891	115	13	is	be	AUX
fbem-10891	115	14	necessary	necessary	ADJ
fbem-10891	115	15	to	to	PART
fbem-10891	115	16	find	find	VERB
fbem-10891	115	17	the	the	DET
fbem-10891	115	18	root	root	NOUN
fbem-10891	115	19	cause	cause	NOUN
fbem-10891	115	20	of	of	ADP
fbem-10891	115	21	the	the	DET
fbem-10891	115	22	problem	problem	NOUN
fbem-10891	115	23	in	in	ADP
fbem-10891	115	24	time	time	NOUN
fbem-10891	115	25	and	and	CCONJ
fbem-10891	115	26	make	make	VERB
fbem-10891	115	27	corresponding	corresponding	ADJ
fbem-10891	115	28	countermeasures	countermeasure	NOUN
fbem-10891	115	29	.	.	PUNCT
fbem-10891	116	1	in	in	ADP
fbem-10891	116	2	the	the	DET
fbem-10891	116	3	process	process	NOUN
fbem-10891	116	4	of	of	ADP
fbem-10891	116	5	developing	develop	VERB
fbem-10891	116	6	and	and	CCONJ
fbem-10891	116	7	improving	improve	VERB
fbem-10891	116	8	the	the	DET
fbem-10891	116	9	cost	cost	NOUN
fbem-10891	116	10	accounting	accounting	NOUN
fbem-10891	116	11	system	system	NOUN
fbem-10891	116	12	of	of	ADP
fbem-10891	116	13	manufacturing	manufacturing	NOUN
fbem-10891	116	14	enterprises	enterprise	NOUN
fbem-10891	116	15	,	,	PUNCT
fbem-10891	116	16	manufacturing	manufacturing	NOUN
fbem-10891	116	17	enterprises	enterprise	NOUN
fbem-10891	116	18	can	can	AUX
fbem-10891	116	19	not	not	PART
fbem-10891	116	20	only	only	ADV
fbem-10891	116	21	start	start	VERB
fbem-10891	116	22	from	from	ADP
fbem-10891	116	23	the	the	DET
fbem-10891	116	24	current	current	ADJ
fbem-10891	116	25	development	development	NOUN
fbem-10891	116	26	status	status	NOUN
fbem-10891	116	27	of	of	ADP
fbem-10891	116	28	enterprises	enterprise	NOUN
fbem-10891	116	29	,	,	PUNCT
fbem-10891	116	30	but	but	CCONJ
fbem-10891	116	31	also	also	ADV
fbem-10891	116	32	consider	consider	VERB
fbem-10891	116	33	the	the	DET
fbem-10891	116	34	development	development	NOUN
fbem-10891	116	35	trend	trend	NOUN
fbem-10891	116	36	of	of	ADP
fbem-10891	116	37	the	the	DET
fbem-10891	116	38	industry	industry	NOUN
fbem-10891	116	39	and	and	CCONJ
fbem-10891	116	40	the	the	DET
fbem-10891	116	41	existing	exist	VERB
fbem-10891	116	42	cost	cost	NOUN
fbem-10891	116	43	accounting	accounting	NOUN
fbem-10891	116	44	system	system	NOUN
fbem-10891	116	45	of	of	ADP
fbem-10891	116	46	enterprises	enterprise	NOUN
fbem-10891	116	47	,	,	PUNCT
fbem-10891	116	48	so	so	SCONJ
fbem-10891	116	49	as	as	SCONJ
fbem-10891	116	50	to	to	PART
fbem-10891	116	51	ensure	ensure	VERB
fbem-10891	116	52	that	that	SCONJ
fbem-10891	116	53	the	the	DET
fbem-10891	116	54	cost	cost	NOUN
fbem-10891	116	55	accounting	accounting	NOUN
fbem-10891	116	56	system	system	NOUN
fbem-10891	116	57	has	have	VERB
fbem-10891	116	58	actual	actual	ADJ
fbem-10891	116	59	execution	execution	NOUN
fbem-10891	116	60	value	value	NOUN
fbem-10891	116	61	.	.	PUNCT
fbem-10891	117	1	at	at	ADP
fbem-10891	117	2	present	present	ADJ
fbem-10891	117	3	,	,	PUNCT
fbem-10891	117	4	china	china	PROPN
fbem-10891	117	5	has	have	AUX
fbem-10891	117	6	gradually	gradually	ADV
fbem-10891	117	7	entered	enter	VERB
fbem-10891	117	8	an	an	DET
fbem-10891	117	9	era	era	NOUN
fbem-10891	117	10	of	of	ADP
fbem-10891	117	11	information	information	NOUN
fbem-10891	117	12	economy	economy	NOUN
fbem-10891	117	13	,	,	PUNCT
fbem-10891	117	14	in	in	ADP
fbem-10891	117	15	the	the	DET
fbem-10891	117	16	development	development	NOUN
fbem-10891	117	17	and	and	CCONJ
fbem-10891	117	18	application	application	NOUN
fbem-10891	117	19	of	of	ADP
fbem-10891	117	20	enterprise	enterprise	NOUN
fbem-10891	117	21	cost	cost	NOUN
fbem-10891	117	22	accounting	accounting	NOUN
fbem-10891	117	23	system	system	NOUN
fbem-10891	117	24	,	,	PUNCT
fbem-10891	117	25	it	it	PRON
fbem-10891	117	26	is	be	AUX
fbem-10891	117	27	necessary	necessary	ADJ
fbem-10891	117	28	to	to	PART
fbem-10891	117	29	increase	increase	VERB
fbem-10891	117	30	the	the	DET
fbem-10891	117	31	use	use	NOUN
fbem-10891	117	32	of	of	ADP
fbem-10891	117	33	information	information	NOUN
fbem-10891	117	34	technology	technology	NOUN
fbem-10891	117	35	,	,	PUNCT
fbem-10891	117	36	for	for	ADP
fbem-10891	117	37	example	example	NOUN
fbem-10891	117	38	,	,	PUNCT
fbem-10891	117	39	the	the	DET
fbem-10891	117	40	establishment	establishment	NOUN
fbem-10891	117	41	of	of	ADP
fbem-10891	117	42	a	a	DET
fbem-10891	117	43	special	special	ADJ
fbem-10891	117	44	cost	cost	NOUN
fbem-10891	117	45	management	management	NOUN
fbem-10891	117	46	system	system	NOUN
fbem-10891	117	47	,	,	PUNCT
fbem-10891	117	48	the	the	DET
fbem-10891	117	49	enterprise	enterprise	NOUN
fbem-10891	117	50	all	all	DET
fbem-10891	117	51	production	production	NOUN
fbem-10891	117	52	and	and	CCONJ
fbem-10891	117	53	operation	operation	NOUN
fbem-10891	117	54	data	datum	NOUN
fbem-10891	117	55	integration	integration	NOUN
fbem-10891	117	56	and	and	CCONJ
fbem-10891	117	57	sharing	sharing	NOUN
fbem-10891	117	58	in	in	ADP
fbem-10891	117	59	this	this	DET
fbem-10891	117	60	system	system	NOUN
fbem-10891	117	61	,	,	PUNCT
fbem-10891	117	62	to	to	PART
fbem-10891	117	63	ensure	ensure	VERB
fbem-10891	117	64	the	the	DET
fbem-10891	117	65	scientific	scientific	ADJ
fbem-10891	117	66	accounting	accounting	NOUN
fbem-10891	117	67	.	.	PUNCT
fbem-10891	118	1	(	(	PUNCT
fbem-10891	118	2	6	6	X
fbem-10891	118	3	)	)	PUNCT
fbem-10891	118	4	maintain	maintain	VERB
fbem-10891	118	5	the	the	DET
fbem-10891	118	6	independence	independence	NOUN
fbem-10891	118	7	of	of	ADP
fbem-10891	118	8	the	the	DET
fbem-10891	118	9	financial	financial	ADJ
fbem-10891	118	10	personnel	personnel	NOUN
fbem-10891	118	11	of	of	ADP
fbem-10891	118	12	the	the	DET
fbem-10891	118	13	enterprise	enterprise	NOUN
fbem-10891	118	14	in	in	ADP
fbem-10891	118	15	order	order	NOUN
fbem-10891	118	16	to	to	PART
fbem-10891	118	17	ensure	ensure	VERB
fbem-10891	118	18	the	the	DET
fbem-10891	118	19	authenticity	authenticity	NOUN
fbem-10891	118	20	and	and	CCONJ
fbem-10891	118	21	reliability	reliability	NOUN
fbem-10891	118	22	of	of	ADP
fbem-10891	118	23	accounting	accounting	NOUN
fbem-10891	118	24	information	information	NOUN
fbem-10891	118	25	,	,	PUNCT
fbem-10891	118	26	financial	financial	ADJ
fbem-10891	118	27	personnel	personnel	NOUN
fbem-10891	118	28	should	should	AUX
fbem-10891	118	29	not	not	PART
fbem-10891	118	30	be	be	AUX
fbem-10891	118	31	affected	affect	VERB
fbem-10891	118	32	by	by	ADP
fbem-10891	118	33	any	any	DET
fbem-10891	118	34	external	external	ADJ
fbem-10891	118	35	factors	factor	NOUN
fbem-10891	118	36	when	when	SCONJ
fbem-10891	118	37	carrying	carry	VERB
fbem-10891	118	38	out	out	ADP
fbem-10891	118	39	various	various	ADJ
fbem-10891	118	40	transactions	transaction	NOUN
fbem-10891	118	41	,	,	PUNCT
fbem-10891	118	42	which	which	PRON
fbem-10891	118	43	requires	require	VERB
fbem-10891	118	44	enterprise	enterprise	NOUN
fbem-10891	118	45	managers	manager	NOUN
fbem-10891	118	46	to	to	PART
fbem-10891	118	47	pay	pay	VERB
fbem-10891	118	48	enough	enough	ADJ
fbem-10891	118	49	attention	attention	NOUN
fbem-10891	118	50	to	to	ADP
fbem-10891	118	51	the	the	DET
fbem-10891	118	52	basic	basic	ADJ
fbem-10891	118	53	financial	financial	ADJ
fbem-10891	118	54	work	work	NOUN
fbem-10891	118	55	.	.	PUNCT
fbem-10891	119	1	the	the	DET
fbem-10891	119	2	accounting	accounting	NOUN
fbem-10891	119	3	law	law	NOUN
fbem-10891	119	4	also	also	ADV
fbem-10891	119	5	expressly	expressly	ADV
fbem-10891	119	6	stipulates	stipulate	VERB
fbem-10891	119	7	that	that	SCONJ
fbem-10891	119	8	the	the	DET
fbem-10891	119	9	person	person	NOUN
fbem-10891	119	10	in	in	ADP
fbem-10891	119	11	charge	charge	NOUN
fbem-10891	119	12	of	of	ADP
fbem-10891	119	13	the	the	DET
fbem-10891	119	14	unit	unit	NOUN
fbem-10891	119	15	should	should	AUX
fbem-10891	119	16	be	be	AUX
fbem-10891	119	17	responsible	responsible	ADJ
fbem-10891	119	18	for	for	ADP
fbem-10891	119	19	the	the	DET
fbem-10891	119	20	authenticity	authenticity	NOUN
fbem-10891	119	21	and	and	CCONJ
fbem-10891	119	22	integrity	integrity	NOUN
fbem-10891	119	23	of	of	ADP
fbem-10891	119	24	its	its	PRON
fbem-10891	119	25	accounting	accounting	NOUN
fbem-10891	119	26	work	work	NOUN
fbem-10891	119	27	and	and	CCONJ
fbem-10891	119	28	the	the	DET
fbem-10891	119	29	authenticity	authenticity	NOUN
fbem-10891	119	30	and	and	CCONJ
fbem-10891	119	31	integrity	integrity	NOUN
fbem-10891	119	32	of	of	ADP
fbem-10891	119	33	accounting	accounting	NOUN
fbem-10891	119	34	data	datum	NOUN
fbem-10891	119	35	.	.	PUNCT
fbem-10891	120	1	in	in	ADP
fbem-10891	120	2	the	the	DET
fbem-10891	120	3	process	process	NOUN
fbem-10891	120	4	of	of	ADP
fbem-10891	120	5	implementing	implement	VERB
fbem-10891	120	6	the	the	DET
fbem-10891	120	7	accounting	accounting	NOUN
fbem-10891	120	8	law	law	NOUN
fbem-10891	120	9	,	,	PUNCT
fbem-10891	120	10	the	the	DET
fbem-10891	120	11	management	management	NOUN
fbem-10891	120	12	department	department	NOUN
fbem-10891	120	13	of	of	ADP
fbem-10891	120	14	the	the	DET
fbem-10891	120	15	company	company	NOUN
fbem-10891	120	16	should	should	AUX
fbem-10891	120	17	not	not	PART
fbem-10891	120	18	only	only	ADV
fbem-10891	120	19	support	support	VERB
fbem-10891	120	20	the	the	DET
fbem-10891	120	21	financial	financial	ADJ
fbem-10891	120	22	personnel	personnel	NOUN
fbem-10891	120	23	,	,	PUNCT
fbem-10891	120	24	but	but	CCONJ
fbem-10891	120	25	also	also	ADV
fbem-10891	120	26	assist	assist	VERB
fbem-10891	120	27	them	they	PRON
fbem-10891	120	28	to	to	PART
fbem-10891	120	29	deal	deal	VERB
fbem-10891	120	30	with	with	ADP
fbem-10891	120	31	the	the	DET
fbem-10891	120	32	problems	problem	NOUN
fbem-10891	120	33	in	in	ADP
fbem-10891	120	34	the	the	DET
fbem-10891	120	35	work	work	NOUN
fbem-10891	120	36	,	,	PUNCT
fbem-10891	120	37	and	and	CCONJ
fbem-10891	120	38	should	should	AUX
fbem-10891	120	39	not	not	PART
fbem-10891	120	40	interfere	interfere	VERB
fbem-10891	120	41	with	with	ADP
fbem-10891	120	42	the	the	DET
fbem-10891	120	43	work	work	NOUN
fbem-10891	120	44	of	of	ADP
fbem-10891	120	45	the	the	DET
fbem-10891	120	46	financial	financial	ADJ
fbem-10891	120	47	personnel	personnel	NOUN
fbem-10891	120	48	,	,	PUNCT
fbem-10891	120	49	nor	nor	CCONJ
fbem-10891	120	50	should	should	AUX
fbem-10891	120	51	it	it	PRON
fbem-10891	120	52	bring	bring	VERB
fbem-10891	120	53	them	they	PRON
fbem-10891	120	54	wrong	wrong	ADJ
fbem-10891	120	55	information	information	NOUN
fbem-10891	120	56	.	.	PUNCT
fbem-10891	121	1	in	in	ADP
fbem-10891	121	2	addition	addition	NOUN
fbem-10891	121	3	,	,	PUNCT
fbem-10891	121	4	the	the	DET
fbem-10891	121	5	financial	financial	ADJ
fbem-10891	121	6	personnel	personnel	NOUN
fbem-10891	121	7	themselves	themselves	PRON
fbem-10891	121	8	should	should	AUX
fbem-10891	121	9	also	also	ADV
fbem-10891	121	10	have	have	VERB
fbem-10891	121	11	good	good	ADJ
fbem-10891	121	12	professional	professional	ADJ
fbem-10891	121	13	ethics	ethic	NOUN
fbem-10891	121	14	,	,	PUNCT
fbem-10891	121	15	in	in	ADP
fbem-10891	121	16	handling	handle	VERB
fbem-10891	121	17	business	business	NOUN
fbem-10891	121	18	in	in	ADP
fbem-10891	121	19	strict	strict	ADJ
fbem-10891	121	20	accordance	accordance	NOUN
fbem-10891	121	21	with	with	ADP
fbem-10891	121	22	the	the	DET
fbem-10891	121	23	various	various	ADJ
fbem-10891	121	24	laws	law	NOUN
fbem-10891	121	25	and	and	CCONJ
fbem-10891	121	26	regulations	regulation	NOUN
fbem-10891	121	27	promulgated	promulgate	VERB
fbem-10891	121	28	by	by	ADP
fbem-10891	121	29	the	the	DET
fbem-10891	121	30	state	state	NOUN
fbem-10891	121	31	,	,	PUNCT
fbem-10891	121	32	adhere	adhere	VERB
fbem-10891	121	33	to	to	ADP
fbem-10891	121	34	principles	principle	NOUN
fbem-10891	121	35	,	,	PUNCT
fbem-10891	121	36	seek	seek	VERB
fbem-10891	121	37	truth	truth	NOUN
fbem-10891	121	38	from	from	ADP
fbem-10891	121	39	facts	fact	NOUN
fbem-10891	121	40	.	.	PUNCT
fbem-10891	122	1	(	(	PUNCT
fbem-10891	122	2	7	7	X
fbem-10891	122	3	)	)	PUNCT
fbem-10891	122	4	enhance	enhance	VERB
fbem-10891	122	5	the	the	DET
fbem-10891	122	6	synergy	synergy	NOUN
fbem-10891	122	7	of	of	ADP
fbem-10891	122	8	industry	industry	NOUN
fbem-10891	122	9	and	and	CCONJ
fbem-10891	122	10	finance	finance	NOUN
fbem-10891	122	11	integration	integration	NOUN
fbem-10891	122	12	the	the	DET
fbem-10891	122	13	improvement	improvement	NOUN
fbem-10891	122	14	of	of	ADP
fbem-10891	122	15	financial	financial	ADJ
fbem-10891	122	16	management	management	NOUN
fbem-10891	122	17	level	level	NOUN
fbem-10891	122	18	can	can	AUX
fbem-10891	122	19	effectively	effectively	ADV
fbem-10891	122	20	promote	promote	VERB
fbem-10891	122	21	the	the	DET
fbem-10891	122	22	development	development	NOUN
fbem-10891	122	23	of	of	ADP
fbem-10891	122	24	business	business	NOUN
fbem-10891	122	25	work	work	NOUN
fbem-10891	122	26	.	.	PUNCT
fbem-10891	123	1	in	in	ADP
fbem-10891	123	2	the	the	DET
fbem-10891	123	3	process	process	NOUN
fbem-10891	123	4	of	of	ADP
fbem-10891	123	5	improving	improve	VERB
fbem-10891	123	6	the	the	DET
fbem-10891	123	7	level	level	NOUN
fbem-10891	123	8	of	of	ADP
fbem-10891	123	9	financial	financial	ADJ
fbem-10891	123	10	accounting	accounting	NOUN
fbem-10891	123	11	,	,	PUNCT
fbem-10891	123	12	manufacturing	manufacturing	NOUN
fbem-10891	123	13	enterprises	enterprise	NOUN
fbem-10891	123	14	should	should	AUX
fbem-10891	123	15	enhance	enhance	VERB
fbem-10891	123	16	the	the	DET
fbem-10891	123	17	synergy	synergy	NOUN
fbem-10891	123	18	of	of	ADP
fbem-10891	123	19	industry	industry	NOUN
fbem-10891	123	20	and	and	CCONJ
fbem-10891	123	21	finance	finance	NOUN
fbem-10891	123	22	integration	integration	NOUN
fbem-10891	123	23	and	and	CCONJ
fbem-10891	123	24	break	break	VERB
fbem-10891	123	25	through	through	ADP
fbem-10891	123	26	the	the	DET
fbem-10891	123	27	traditional	traditional	ADJ
fbem-10891	123	28	eye	eye	NOUN
fbem-10891	123	29	system	system	NOUN
fbem-10891	123	30	of	of	ADP
fbem-10891	123	31	financial	financial	ADJ
fbem-10891	123	32	accounting	accounting	NOUN
fbem-10891	123	33	.	.	PUNCT
fbem-10891	124	1	in	in	ADP
fbem-10891	124	2	fact	fact	NOUN
fbem-10891	124	3	,	,	PUNCT
fbem-10891	124	4	the	the	DET
fbem-10891	124	5	scope	scope	NOUN
fbem-10891	124	6	of	of	ADP
fbem-10891	124	7	financial	financial	ADJ
fbem-10891	124	8	management	management	NOUN
fbem-10891	124	9	at	at	ADP
fbem-10891	124	10	this	this	DET
fbem-10891	124	11	stage	stage	NOUN
fbem-10891	124	12	is	be	AUX
fbem-10891	124	13	no	no	ADV
fbem-10891	124	14	longer	long	ADV
fbem-10891	124	15	limited	limit	VERB
fbem-10891	124	16	to	to	ADP
fbem-10891	124	17	the	the	DET
fbem-10891	124	18	authenticity	authenticity	NOUN
fbem-10891	124	19	and	and	CCONJ
fbem-10891	124	20	integrity	integrity	NOUN
fbem-10891	124	21	of	of	ADP
fbem-10891	124	22	accounting	accounting	NOUN
fbem-10891	124	23	information	information	NOUN
fbem-10891	124	24	,	,	PUNCT
fbem-10891	124	25	and	and	CCONJ
fbem-10891	124	26	it	it	PRON
fbem-10891	124	27	needs	need	VERB
fbem-10891	124	28	to	to	PART
fbem-10891	124	29	pay	pay	VERB
fbem-10891	124	30	more	more	ADJ
fbem-10891	124	31	attention	attention	NOUN
fbem-10891	124	32	to	to	ADP
fbem-10891	124	33	the	the	DET
fbem-10891	124	34	integration	integration	NOUN
fbem-10891	124	35	with	with	ADP
fbem-10891	124	36	business	business	NOUN
fbem-10891	124	37	activities	activity	NOUN
fbem-10891	124	38	.	.	PUNCT
fbem-10891	125	1	therefore	therefore	ADV
fbem-10891	125	2	,	,	PUNCT
fbem-10891	125	3	staff	staff	NOUN
fbem-10891	125	4	must	must	AUX
fbem-10891	125	5	meet	meet	VERB
fbem-10891	125	6	higher	high	ADJ
fbem-10891	125	7	requirements	requirement	NOUN
fbem-10891	125	8	to	to	PART
fbem-10891	125	9	continuously	continuously	ADV
fbem-10891	125	10	optimize	optimize	VERB
fbem-10891	125	11	the	the	DET
fbem-10891	125	12	financial	financial	ADJ
fbem-10891	125	13	accounting	accounting	NOUN
fbem-10891	125	14	effect	effect	NOUN
fbem-10891	125	15	.	.	PUNCT
fbem-10891	126	1	financial	financial	ADJ
fbem-10891	126	2	accounting	accounting	NOUN
fbem-10891	126	3	personnel	personnel	NOUN
fbem-10891	126	4	should	should	AUX
fbem-10891	126	5	have	have	VERB
fbem-10891	126	6	a	a	DET
fbem-10891	126	7	deep	deep	ADJ
fbem-10891	126	8	understanding	understanding	NOUN
fbem-10891	126	9	of	of	ADP
fbem-10891	126	10	the	the	DET
fbem-10891	126	11	actual	actual	ADJ
fbem-10891	126	12	operation	operation	NOUN
fbem-10891	126	13	of	of	ADP
fbem-10891	126	14	manufacturing	manufacturing	NOUN
fbem-10891	126	15	enterprises	enterprise	NOUN
fbem-10891	126	16	,	,	PUNCT
fbem-10891	126	17	sort	sort	VERB
fbem-10891	126	18	out	out	ADP
fbem-10891	126	19	the	the	DET
fbem-10891	126	20	specific	specific	ADJ
fbem-10891	126	21	financial	financial	ADJ
fbem-10891	126	22	accounting	accounting	NOUN
fbem-10891	126	23	work	work	NOUN
fbem-10891	126	24	objectives	objective	NOUN
fbem-10891	126	25	,	,	PUNCT
fbem-10891	126	26	consider	consider	VERB
fbem-10891	126	27	the	the	DET
fbem-10891	126	28	requirements	requirement	NOUN
fbem-10891	126	29	of	of	ADP
fbem-10891	126	30	various	various	ADJ
fbem-10891	126	31	construction	construction	NOUN
fbem-10891	126	32	and	and	CCONJ
fbem-10891	126	33	development	development	NOUN
fbem-10891	126	34	of	of	ADP
fbem-10891	126	35	enterprises	enterprise	NOUN
fbem-10891	126	36	,	,	PUNCT
fbem-10891	126	37	and	and	CCONJ
fbem-10891	126	38	form	form	VERB
fbem-10891	126	39	an	an	DET
fbem-10891	126	40	accounting	accounting	NOUN
fbem-10891	126	41	system	system	NOUN
fbem-10891	126	42	that	that	PRON
fbem-10891	126	43	meets	meet	VERB
fbem-10891	126	44	the	the	DET
fbem-10891	126	45	actual	actual	ADJ
fbem-10891	126	46	requirements	requirement	NOUN
fbem-10891	126	47	.	.	PUNCT
fbem-10891	127	1	when	when	SCONJ
fbem-10891	127	2	carrying	carry	VERB
fbem-10891	127	3	out	out	ADP
fbem-10891	127	4	major	major	ADJ
fbem-10891	127	5	projects	project	NOUN
fbem-10891	127	6	and	and	CCONJ
fbem-10891	127	7	major	major	ADJ
fbem-10891	127	8	decision	decision	NOUN
fbem-10891	127	9	-	-	PUNCT
fbem-10891	127	10	making	make	VERB
fbem-10891	127	11	work	work	NOUN
fbem-10891	127	12	,	,	PUNCT
fbem-10891	127	13	accounting	accounting	NOUN
fbem-10891	127	14	personnel	personnel	NOUN
fbem-10891	127	15	should	should	AUX
fbem-10891	127	16	appropriately	appropriately	ADV
fbem-10891	127	17	expand	expand	VERB
fbem-10891	127	18	the	the	DET
fbem-10891	127	19	scope	scope	NOUN
fbem-10891	127	20	of	of	ADP
fbem-10891	127	21	basic	basic	ADJ
fbem-10891	127	22	accounting	accounting	NOUN
fbem-10891	127	23	,	,	PUNCT
fbem-10891	127	24	and	and	CCONJ
fbem-10891	127	25	improve	improve	VERB
fbem-10891	127	26	service	service	NOUN
fbem-10891	127	27	capabilities	capability	NOUN
fbem-10891	127	28	according	accord	VERB
fbem-10891	127	29	to	to	ADP
fbem-10891	127	30	the	the	DET
fbem-10891	127	31	needs	need	NOUN
fbem-10891	127	32	of	of	ADP
fbem-10891	127	33	business	business	NOUN
fbem-10891	127	34	work	work	NOUN
fbem-10891	127	35	when	when	SCONJ
fbem-10891	127	36	building	build	VERB
fbem-10891	127	37	the	the	DET
fbem-10891	127	38	industry	industry	NOUN
fbem-10891	127	39	-	-	PUNCT
fbem-10891	127	40	financial	financial	ADJ
fbem-10891	127	41	integration	integration	NOUN
fbem-10891	127	42	mechanism	mechanism	NOUN
fbem-10891	127	43	,	,	PUNCT
fbem-10891	127	44	manufacturing	manufacturing	NOUN
fbem-10891	127	45	enterprises	enterprise	NOUN
fbem-10891	127	46	should	should	AUX
fbem-10891	127	47	improve	improve	VERB
fbem-10891	127	48	the	the	DET
fbem-10891	127	49	communication	communication	NOUN
fbem-10891	127	50	mechanism	mechanism	NOUN
fbem-10891	127	51	between	between	ADP
fbem-10891	127	52	business	business	NOUN
fbem-10891	127	53	personnel	personnel	NOUN
fbem-10891	127	54	and	and	CCONJ
fbem-10891	127	55	financial	financial	ADJ
fbem-10891	127	56	personnel	personnel	NOUN
fbem-10891	127	57	,	,	PUNCT
fbem-10891	127	58	and	and	CCONJ
fbem-10891	127	59	expand	expand	VERB
fbem-10891	127	60	it	it	PRON
fbem-10891	127	61	to	to	ADP
fbem-10891	127	62	the	the	DET
fbem-10891	127	63	management	management	NOUN
fbem-10891	127	64	of	of	ADP
fbem-10891	127	65	other	other	ADJ
fbem-10891	127	66	departments	department	NOUN
fbem-10891	127	67	,	,	PUNCT
fbem-10891	127	68	establish	establish	VERB
fbem-10891	127	69	financial	financial	ADJ
fbem-10891	127	70	accounting	accounting	NOUN
fbem-10891	127	71	,	,	PUNCT
fbem-10891	127	72	information	information	NOUN
fbem-10891	127	73	management	management	NOUN
fbem-10891	127	74	and	and	CCONJ
fbem-10891	127	75	office	office	NOUN
fbem-10891	127	76	systems	system	NOUN
fbem-10891	127	77	that	that	PRON
fbem-10891	127	78	meet	meet	VERB
fbem-10891	127	79	the	the	DET
fbem-10891	127	80	actual	actual	ADJ
fbem-10891	127	81	needs	need	NOUN
fbem-10891	127	82	,	,	PUNCT
fbem-10891	127	83	further	far	ADV
fbem-10891	127	84	improve	improve	VERB
fbem-10891	127	85	the	the	DET
fbem-10891	127	86	level	level	NOUN
fbem-10891	127	87	of	of	ADP
fbem-10891	127	88	business	business	NOUN
fbem-10891	127	89	management	management	NOUN
fbem-10891	127	90	,	,	PUNCT
fbem-10891	127	91	and	and	CCONJ
fbem-10891	127	92	meet	meet	VERB
fbem-10891	127	93	the	the	DET
fbem-10891	127	94	financial	financial	ADJ
fbem-10891	127	95	accounting	accounting	NOUN
fbem-10891	127	96	requirements	requirement	NOUN
fbem-10891	127	97	in	in	ADP
fbem-10891	127	98	the	the	DET
fbem-10891	127	99	new	new	ADJ
fbem-10891	127	100	era	era	NOUN
fbem-10891	127	101	.	.	PUNCT
fbem-10891	128	1	(	(	PUNCT
fbem-10891	128	2	8)	8)	NUM
fbem-10891	128	3	standardize	standardize	VERB
fbem-10891	128	4	the	the	DET
fbem-10891	128	5	personnel	personnel	NOUN
fbem-10891	128	6	structure	structure	NOUN
fbem-10891	128	7	of	of	ADP
fbem-10891	128	8	the	the	DET
fbem-10891	128	9	company	company	NOUN
fbem-10891	128	10	set	set	VERB
fbem-10891	128	11	up	up	ADP
fbem-10891	128	12	reasonable	reasonable	ADJ
fbem-10891	128	13	internal	internal	ADJ
fbem-10891	128	14	management	management	NOUN
fbem-10891	128	15	departments	department	NOUN
fbem-10891	128	16	,	,	PUNCT
fbem-10891	128	17	clear	clear	ADJ
fbem-10891	128	18	responsibilities	responsibility	NOUN
fbem-10891	128	19	and	and	CCONJ
fbem-10891	128	20	rights	right	NOUN
fbem-10891	128	21	,	,	PUNCT
fbem-10891	128	22	ensure	ensure	VERB
fbem-10891	128	23	the	the	DET
fbem-10891	128	24	separation	separation	NOUN
fbem-10891	128	25	of	of	ADP
fbem-10891	128	26	incompatible	incompatible	ADJ
fbem-10891	128	27	positions	position	NOUN
fbem-10891	128	28	,	,	PUNCT
fbem-10891	128	29	and	and	CCONJ
fbem-10891	128	30	form	form	VERB
fbem-10891	128	31	checks	check	NOUN
fbem-10891	128	32	and	and	CCONJ
fbem-10891	128	33	balances	balance	NOUN
fbem-10891	128	34	between	between	ADP
fbem-10891	128	35	departments	department	NOUN
fbem-10891	128	36	and	and	CCONJ
fbem-10891	128	37	personnel	personnel	NOUN
fbem-10891	128	38	through	through	ADP
fbem-10891	128	39	standardized	standardized	ADJ
fbem-10891	128	40	systems	system	NOUN
fbem-10891	128	41	.	.	PUNCT
fbem-10891	129	1	achieve	achieve	VERB
fbem-10891	129	2	mutual	mutual	ADJ
fbem-10891	129	3	supervision	supervision	NOUN
fbem-10891	129	4	and	and	CCONJ
fbem-10891	129	5	mutual	mutual	ADJ
fbem-10891	129	6	restriction	restriction	NOUN
fbem-10891	129	7	,	,	PUNCT
fbem-10891	129	8	improve	improve	VERB
fbem-10891	129	9	the	the	DET
fbem-10891	129	10	distribution	distribution	NOUN
fbem-10891	129	11	of	of	ADP
fbem-10891	129	12	authority	authority	NOUN
fbem-10891	129	13	,	,	PUNCT
fbem-10891	129	14	so	so	SCONJ
fbem-10891	129	15	as	as	SCONJ
fbem-10891	129	16	to	to	PART
fbem-10891	129	17	reduce	reduce	VERB
fbem-10891	129	18	operation	operation	NOUN
fbem-10891	129	19	and	and	CCONJ
fbem-10891	129	20	management	management	NOUN
fbem-10891	129	21	loopholes	loophole	NOUN
fbem-10891	129	22	,	,	PUNCT
fbem-10891	129	23	effectively	effectively	ADV
fbem-10891	129	24	reduce	reduce	VERB
fbem-10891	129	25	the	the	DET
fbem-10891	129	26	occurrence	occurrence	NOUN
fbem-10891	129	27	of	of	ADP
fbem-10891	129	28	data	datum	NOUN
fbem-10891	129	29	omission	omission	NOUN
fbem-10891	129	30	,	,	PUNCT
fbem-10891	129	31	data	datum	NOUN
fbem-10891	129	32	distortion	distortion	NOUN
fbem-10891	129	33	and	and	CCONJ
fbem-10891	129	34	other	other	ADJ
fbem-10891	129	35	behaviors	behavior	NOUN
fbem-10891	129	36	,	,	PUNCT
fbem-10891	129	37	and	and	CCONJ
fbem-10891	129	38	prevent	prevent	VERB
fbem-10891	129	39	major	major	ADJ
fbem-10891	129	40	errors	error	NOUN
fbem-10891	129	41	and	and	CCONJ
fbem-10891	129	42	fraud	fraud	NOUN
fbem-10891	129	43	.	.	PUNCT
fbem-10891	130	1	the	the	DET
fbem-10891	130	2	professional	professional	ADJ
fbem-10891	130	3	level	level	NOUN
fbem-10891	130	4	and	and	CCONJ
fbem-10891	130	5	professional	professional	ADJ
fbem-10891	130	6	quality	quality	NOUN
fbem-10891	130	7	of	of	ADP
fbem-10891	130	8	accounting	accounting	NOUN
fbem-10891	130	9	personnel	personnel	NOUN
fbem-10891	130	10	are	be	AUX
fbem-10891	130	11	the	the	DET
fbem-10891	130	12	important	important	ADJ
fbem-10891	130	13	guarantee	guarantee	NOUN
fbem-10891	130	14	of	of	ADP
fbem-10891	130	15	accounting	accounting	NOUN
fbem-10891	130	16	results	result	NOUN
fbem-10891	130	17	.	.	PUNCT
fbem-10891	131	1	training	train	VERB
fbem-10891	131	2	professional	professional	ADJ
fbem-10891	131	3	accounting	accounting	NOUN
fbem-10891	131	4	personnel	personnel	NOUN
fbem-10891	131	5	with	with	ADP
fbem-10891	131	6	strong	strong	ADJ
fbem-10891	131	7	business	business	NOUN
fbem-10891	131	8	ability	ability	NOUN
fbem-10891	131	9	and	and	CCONJ
fbem-10891	131	10	high	high	ADJ
fbem-10891	131	11	professional	professional	ADJ
fbem-10891	131	12	quality	quality	NOUN
fbem-10891	131	13	is	be	AUX
fbem-10891	131	14	an	an	DET
fbem-10891	131	15	effective	effective	ADJ
fbem-10891	131	16	way	way	NOUN
fbem-10891	131	17	to	to	PART
fbem-10891	131	18	improve	improve	VERB
fbem-10891	131	19	the	the	DET
fbem-10891	131	20	quality	quality	NOUN
fbem-10891	131	21	of	of	ADP
fbem-10891	131	22	accounting	accounting	NOUN
fbem-10891	131	23	data	datum	NOUN
fbem-10891	131	24	and	and	CCONJ
fbem-10891	131	25	improve	improve	VERB
fbem-10891	131	26	the	the	DET
fbem-10891	131	27	management	management	NOUN
fbem-10891	131	28	level	level	NOUN
fbem-10891	131	29	of	of	ADP
fbem-10891	131	30	enterprises	enterprise	NOUN
fbem-10891	131	31	.	.	PUNCT
fbem-10891	132	1	on	on	ADP
fbem-10891	132	2	the	the	DET
fbem-10891	132	3	one	one	NUM
fbem-10891	132	4	hand	hand	NOUN
fbem-10891	132	5	,	,	PUNCT
fbem-10891	132	6	enterprises	enterprise	NOUN
fbem-10891	132	7	should	should	AUX
fbem-10891	132	8	conduct	conduct	VERB
fbem-10891	132	9	training	training	NOUN
fbem-10891	132	10	and	and	CCONJ
fbem-10891	132	11	guidance	guidance	NOUN
fbem-10891	132	12	for	for	ADP
fbem-10891	132	13	relevant	relevant	ADJ
fbem-10891	132	14	personnel	personnel	NOUN
fbem-10891	132	15	,	,	PUNCT
fbem-10891	132	16	and	and	CCONJ
fbem-10891	132	17	strengthen	strengthen	VERB
fbem-10891	132	18	the	the	DET
fbem-10891	132	19	honesty	honesty	NOUN
fbem-10891	132	20	and	and	CCONJ
fbem-10891	132	21	trustworthiness	trustworthiness	NOUN
fbem-10891	132	22	of	of	ADP
fbem-10891	132	23	accounting	accounting	NOUN
fbem-10891	132	24	personnel	personnel	NOUN
fbem-10891	132	25	and	and	CCONJ
fbem-10891	132	26	good	good	ADJ
fbem-10891	132	27	professional	professional	ADJ
fbem-10891	132	28	ethics	ethic	NOUN
fbem-10891	132	29	education	education	NOUN
fbem-10891	132	30	.	.	PUNCT
fbem-10891	133	1	on	on	ADP
fbem-10891	133	2	the	the	DET
fbem-10891	133	3	other	other	ADJ
fbem-10891	133	4	hand	hand	NOUN
fbem-10891	133	5	,	,	PUNCT
fbem-10891	133	6	we	we	PRON
fbem-10891	133	7	can	can	AUX
fbem-10891	133	8	recruit	recruit	VERB
fbem-10891	133	9	some	some	DET
fbem-10891	133	10	experienced	experienced	ADJ
fbem-10891	133	11	accounting	accounting	NOUN
fbem-10891	133	12	personnel	personnel	NOUN
fbem-10891	133	13	,	,	PUNCT
fbem-10891	133	14	let	let	VERB
fbem-10891	133	15	the	the	DET
fbem-10891	133	16	accounting	accounting	NOUN
fbem-10891	133	17	personnel	personnel	NOUN
fbem-10891	133	18	participate	participate	VERB
fbem-10891	133	19	in	in	ADP
fbem-10891	133	20	the	the	DET
fbem-10891	133	21	operation	operation	NOUN
fbem-10891	133	22	and	and	CCONJ
fbem-10891	133	23	management	management	NOUN
fbem-10891	133	24	of	of	ADP
fbem-10891	133	25	the	the	DET
fbem-10891	133	26	enterprise	enterprise	NOUN
fbem-10891	133	27	,	,	PUNCT
fbem-10891	133	28	and	and	CCONJ
fbem-10891	133	29	regularly	regularly	ADV
fbem-10891	133	30	train	train	VERB
fbem-10891	133	31	the	the	DET
fbem-10891	133	32	accounting	accounting	NOUN
fbem-10891	133	33	personnel	personnel	NOUN
fbem-10891	133	34	,	,	PUNCT
fbem-10891	133	35	as	as	ADV
fbem-10891	133	36	well	well	ADV
fbem-10891	133	37	as	as	ADP
fbem-10891	133	38	strengthen	strengthen	VERB
fbem-10891	133	39	the	the	DET
fbem-10891	133	40	training	training	NOUN
fbem-10891	133	41	of	of	ADP
fbem-10891	133	42	product	product	NOUN
fbem-10891	133	43	quality	quality	NOUN
fbem-10891	133	44	and	and	CCONJ
fbem-10891	133	45	budget	budget	NOUN
fbem-10891	133	46	management	management	NOUN
fbem-10891	133	47	assessment	assessment	NOUN
fbem-10891	133	48	.	.	PUNCT
fbem-10891	134	1	only	only	ADV
fbem-10891	134	2	in	in	ADP
fbem-10891	134	3	this	this	DET
fbem-10891	134	4	way	way	NOUN
fbem-10891	134	5	can	can	AUX
fbem-10891	134	6	the	the	DET
fbem-10891	134	7	accounting	accounting	NOUN
fbem-10891	134	8	personnel	personnel	NOUN
fbem-10891	134	9	adapt	adapt	VERB
fbem-10891	134	10	to	to	ADP
fbem-10891	134	11	the	the	DET
fbem-10891	134	12	accounting	accounting	NOUN
fbem-10891	134	13	work	work	NOUN
fbem-10891	134	14	in	in	ADP
fbem-10891	134	15	the	the	DET
fbem-10891	134	16	new	new	ADJ
fbem-10891	134	17	form	form	NOUN
fbem-10891	134	18	.	.	PUNCT
fbem-10891	135	1	6	6	X
fbem-10891	135	2	.	.	X
fbem-10891	135	3	conclusion	conclusion	NOUN
fbem-10891	135	4	to	to	PART
fbem-10891	135	5	sum	sum	VERB
fbem-10891	135	6	up	up	ADP
fbem-10891	135	7	,	,	PUNCT
fbem-10891	135	8	the	the	DET
fbem-10891	135	9	financial	financial	ADJ
fbem-10891	135	10	accounting	accounting	NOUN
fbem-10891	135	11	work	work	NOUN
fbem-10891	135	12	of	of	ADP
fbem-10891	135	13	manufacturing	manufacturing	NOUN
fbem-10891	135	14	enterprises	enterprise	NOUN
fbem-10891	135	15	requires	require	VERB
fbem-10891	135	16	accounting	account	VERB
fbem-10891	135	17	personnel	personnel	NOUN
fbem-10891	135	18	to	to	PART
fbem-10891	135	19	have	have	VERB
fbem-10891	135	20	high	high	ADJ
fbem-10891	135	21	professional	professional	ADJ
fbem-10891	135	22	ability	ability	NOUN
fbem-10891	135	23	and	and	CCONJ
fbem-10891	135	24	level	level	NOUN
fbem-10891	135	25	,	,	PUNCT
fbem-10891	135	26	and	and	CCONJ
fbem-10891	135	27	constantly	constantly	ADV
fbem-10891	135	28	optimize	optimize	VERB
fbem-10891	135	29	accounting	accounting	NOUN
fbem-10891	135	30	working	work	VERB
fbem-10891	135	31	methods	method	NOUN
fbem-10891	135	32	according	accord	VERB
fbem-10891	135	33	to	to	ADP
fbem-10891	135	34	the	the	DET
fbem-10891	135	35	development	development	NOUN
fbem-10891	135	36	of	of	ADP
fbem-10891	135	37	various	various	ADJ
fbem-10891	135	38	business	business	NOUN
fbem-10891	135	39	activities	activity	NOUN
fbem-10891	135	40	of	of	ADP
fbem-10891	135	41	enterprises	enterprise	NOUN
fbem-10891	135	42	.	.	PUNCT
fbem-10891	136	1	in	in	ADP
fbem-10891	136	2	the	the	DET
fbem-10891	136	3	actual	actual	ADJ
fbem-10891	136	4	operation	operation	NOUN
fbem-10891	136	5	process	process	NOUN
fbem-10891	136	6	,	,	PUNCT
fbem-10891	136	7	enterprises	enterprise	NOUN
fbem-10891	136	8	should	should	AUX
fbem-10891	136	9	be	be	AUX
fbem-10891	136	10	good	good	ADJ
fbem-10891	136	11	at	at	ADP
fbem-10891	136	12	finding	find	VERB
fbem-10891	136	13	problems	problem	NOUN
fbem-10891	136	14	in	in	ADP
fbem-10891	136	15	financial	financial	ADJ
fbem-10891	136	16	accounting	accounting	NOUN
fbem-10891	136	17	and	and	CCONJ
fbem-10891	136	18	solve	solve	VERB
fbem-10891	136	19	them	they	PRON
fbem-10891	136	20	with	with	ADP
fbem-10891	136	21	a	a	DET
fbem-10891	136	22	target	target	NOUN
fbem-10891	136	23	.	.	PUNCT
fbem-10891	137	1	enterprises	enterprise	NOUN
fbem-10891	137	2	also	also	ADV
fbem-10891	137	3	need	need	VERB
fbem-10891	137	4	to	to	PART
fbem-10891	137	5	continuously	continuously	ADV
fbem-10891	137	6	improve	improve	VERB
fbem-10891	137	7	the	the	DET
fbem-10891	137	8	internal	internal	ADJ
fbem-10891	137	9	control	control	NOUN
fbem-10891	137	10	management	management	NOUN
fbem-10891	137	11	system	system	NOUN
fbem-10891	137	12	,	,	PUNCT
fbem-10891	137	13	improve	improve	VERB
fbem-10891	137	14	the	the	DET
fbem-10891	137	15	level	level	NOUN
fbem-10891	137	16	of	of	ADP
fbem-10891	137	17	enterprise	enterprise	NOUN
fbem-10891	137	18	accounting	accounting	NOUN
fbem-10891	137	19	informatization	informatization	NOUN
fbem-10891	137	20	,	,	PUNCT
fbem-10891	137	21	standardize	standardize	VERB
fbem-10891	137	22	the	the	DET
fbem-10891	137	23	basic	basic	ADJ
fbem-10891	137	24	work	work	NOUN
fbem-10891	137	25	of	of	ADP
fbem-10891	137	26	accounting	accounting	NOUN
fbem-10891	137	27	,	,	PUNCT
fbem-10891	137	28	improve	improve	VERB
fbem-10891	137	29	the	the	DET
fbem-10891	137	30	literacy	literacy	NOUN
fbem-10891	137	31	of	of	ADP
fbem-10891	137	32	financial	financial	ADJ
fbem-10891	137	33	and	and	CCONJ
fbem-10891	137	34	accounting	accounting	NOUN
fbem-10891	137	35	personnel	personnel	NOUN
fbem-10891	137	36	,	,	PUNCT
fbem-10891	137	37	effectively	effectively	ADV
fbem-10891	137	38	improve	improve	VERB
fbem-10891	137	39	the	the	DET
fbem-10891	137	40	accuracy	accuracy	NOUN
fbem-10891	137	41	and	and	CCONJ
fbem-10891	137	42	timeliness	timeliness	NOUN
fbem-10891	137	43	of	of	ADP
fbem-10891	137	44	accounting	accounting	NOUN
fbem-10891	137	45	,	,	PUNCT
fbem-10891	137	46	provide	provide	VERB
fbem-10891	137	47	scientific	scientific	ADJ
fbem-10891	137	48	basis	basis	NOUN
fbem-10891	137	49	for	for	ADP
fbem-10891	137	50	the	the	DET
fbem-10891	137	51	scientific	scientific	ADJ
fbem-10891	137	52	decisionmaking	decisionmaking	NOUN
fbem-10891	137	53	of	of	ADP
fbem-10891	137	54	enterprise	enterprise	NOUN
fbem-10891	137	55	management	management	NOUN
fbem-10891	137	56	,	,	PUNCT
fbem-10891	137	57	and	and	CCONJ
fbem-10891	137	58	help	help	VERB
fbem-10891	137	59	enterprises	enterprise	NOUN
fbem-10891	137	60	achieve	achieve	VERB
fbem-10891	137	61	sustainable	sustainable	ADJ
fbem-10891	137	62	development	development	NOUN
fbem-10891	137	63	.	.	PUNCT
fbem-10891	138	1	126	126	NUM
fbem-10891	138	2	references	reference	NOUN
fbem-10891	138	3	[	[	X
fbem-10891	138	4	1	1	NUM
fbem-10891	138	5	]	]	PUNCT
fbem-10891	138	6	zhang	zhang	PROPN
fbem-10891	138	7	meng	meng	PROPN
fbem-10891	138	8	.	.	PUNCT
fbem-10891	139	1	research	research	NOUN
fbem-10891	139	2	on	on	ADP
fbem-10891	139	3	existing	exist	VERB
fbem-10891	139	4	problems	problem	NOUN
fbem-10891	139	5	and	and	CCONJ
fbem-10891	139	6	countermeasures	countermeasure	NOUN
fbem-10891	139	7	of	of	ADP
fbem-10891	139	8	financial	financial	ADJ
fbem-10891	139	9	accounting	accounting	NOUN
fbem-10891	139	10	of	of	ADP
fbem-10891	139	11	manufacturing	manufacturing	NOUN
fbem-10891	139	12	enterprises	enterprise	NOUN
fbem-10891	139	13	[	[	X
fbem-10891	139	14	j	j	X
fbem-10891	139	15	]	]	X
fbem-10891	139	16	.	.	PUNCT
fbem-10891	140	1	enterprise	enterprise	NOUN
fbem-10891	140	2	reform	reform	NOUN
fbem-10891	140	3	and	and	CCONJ
fbem-10891	140	4	management	management	NOUN
fbem-10891	140	5	,	,	PUNCT
fbem-10891	140	6	2023	2023	NUM
fbem-10891	140	7	,	,	PUNCT
fbem-10891	140	8	(	(	PUNCT
fbem-10891	140	9	08	08	NUM
fbem-10891	140	10	):	):	PUNCT
fbem-10891	140	11	125	125	NUM
fbem-10891	140	12	-	-	SYM
fbem-10891	140	13	127	127	NUM
fbem-10891	140	14	.	.	PUNCT
fbem-10891	141	1	[	[	X
fbem-10891	141	2	2	2	NUM
fbem-10891	141	3	]	]	X
fbem-10891	141	4	li	li	PROPN
fbem-10891	141	5	guohui	guohui	PROPN
fbem-10891	141	6	.	.	PUNCT
fbem-10891	142	1	analysis	analysis	NOUN
fbem-10891	142	2	on	on	ADP
fbem-10891	142	3	the	the	DET
fbem-10891	142	4	problems	problem	NOUN
fbem-10891	142	5	and	and	CCONJ
fbem-10891	142	6	countermeasures	countermeasure	NOUN
fbem-10891	142	7	of	of	ADP
fbem-10891	142	8	manufacturing	manufacture	VERB
fbem-10891	142	9	accounting	accounting	NOUN
fbem-10891	143	1	[	[	X
fbem-10891	143	2	j	j	X
fbem-10891	143	3	]	]	X
fbem-10891	143	4	.	.	PUNCT
fbem-10891	144	1	time	time	NOUN
fbem-10891	144	2	-	-	PUNCT
fbem-10891	144	3	honored	honor	VERB
fbem-10891	144	4	brand	brand	NOUN
fbem-10891	144	5	marketing	marketing	NOUN
fbem-10891	144	6	,	,	PUNCT
fbem-10891	144	7	2022	2022	NUM
fbem-10891	144	8	,	,	PUNCT
fbem-10891	144	9	(	(	PUNCT
fbem-10891	144	10	22	22	NUM
fbem-10891	144	11	):	):	PUNCT
fbem-10891	144	12	121	121	NUM
fbem-10891	144	13	-	-	SYM
fbem-10891	144	14	123	123	NUM
fbem-10891	144	15	.	.	PUNCT
fbem-10891	145	1	[	[	X
fbem-10891	145	2	3	3	X
fbem-10891	145	3	]	]	X
fbem-10891	145	4	lin	lin	PROPN
fbem-10891	145	5	rongzhi	rongzhi	PROPN
fbem-10891	145	6	.	.	PUNCT
fbem-10891	146	1	problems	problem	NOUN
fbem-10891	146	2	and	and	CCONJ
fbem-10891	146	3	countermeasures	countermeasure	NOUN
fbem-10891	146	4	in	in	ADP
fbem-10891	146	5	manufacturing	manufacture	VERB
fbem-10891	146	6	enterprise	enterprise	NOUN
fbem-10891	146	7	accounting	account	VERB
fbem-10891	147	1	[	[	X
fbem-10891	147	2	j	j	X
fbem-10891	147	3	]	]	X
fbem-10891	147	4	.	.	PUNCT
fbem-10891	148	1	administrative	administrative	ADJ
fbem-10891	148	2	business	business	NOUN
fbem-10891	148	3	assets	asset	NOUN
fbem-10891	148	4	and	and	CCONJ
fbem-10891	148	5	finance,2020,(24):73	finance,2020,(24):73	PROPN
fbem-10891	148	6	-	-	PUNCT
fbem-10891	148	7	74	74	NUM
fbem-10891	148	8	.	.	PUNCT
fbem-10891	149	1	[	[	X
fbem-10891	149	2	4	4	X
fbem-10891	149	3	]	]	X
fbem-10891	149	4	you	you	PRON
fbem-10891	149	5	changqing	changqe	VERB
fbem-10891	149	6	.	.	PUNCT
fbem-10891	150	1	on	on	ADP
fbem-10891	150	2	the	the	DET
fbem-10891	150	3	existing	exist	VERB
fbem-10891	150	4	problems	problem	NOUN
fbem-10891	150	5	and	and	CCONJ
fbem-10891	150	6	countermeasures	countermeasure	NOUN
fbem-10891	150	7	of	of	ADP
fbem-10891	150	8	manufacturing	manufacture	VERB
fbem-10891	150	9	enterprises'accounting	enterprises'accounting	NOUN
fbem-10891	150	10	—	—	PUNCT
fbem-10891	150	11	taking	take	VERB
fbem-10891	150	12	bns	bns	ADJ
fbem-10891	150	13	enterprises	enterprise	NOUN
fbem-10891	150	14	as	as	ADP
fbem-10891	150	15	an	an	DET
fbem-10891	150	16	example	example	NOUN
fbem-10891	151	1	[	[	X
fbem-10891	151	2	j	j	X
fbem-10891	151	3	]	]	X
fbem-10891	151	4	.	.	PUNCT
fbem-10891	152	1	fortune	fortune	PROPN
fbem-10891	152	2	life	life	NOUN
fbem-10891	152	3	,	,	PUNCT
fbem-10891	152	4	2020	2020	NUM
fbem-10891	152	5	,	,	PUNCT
fbem-10891	152	6	(	(	PUNCT
fbem-10891	152	7	10):143	10):143	NOUN
fbem-10891	152	8	-	-	SYM
fbem-10891	152	9	144	144	NUM
fbem-10891	152	10	.	.	PUNCT
fbem-10891	153	1	[	[	X
fbem-10891	153	2	5	5	X
fbem-10891	153	3	]	]	PUNCT
fbem-10891	153	4	zhai	zhai	PROPN
fbem-10891	153	5	shufang	shufang	PROPN
fbem-10891	153	6	.	.	PUNCT
fbem-10891	154	1	analysis	analysis	NOUN
fbem-10891	154	2	on	on	ADP
fbem-10891	154	3	the	the	DET
fbem-10891	154	4	existing	exist	VERB
fbem-10891	154	5	problems	problem	NOUN
fbem-10891	154	6	and	and	CCONJ
fbem-10891	154	7	countermeasures	countermeasure	NOUN
fbem-10891	154	8	of	of	ADP
fbem-10891	154	9	manufacturing	manufacture	VERB
fbem-10891	154	10	accounting	accounting	NOUN
fbem-10891	155	1	[	[	X
fbem-10891	155	2	j	j	X
fbem-10891	155	3	]	]	X
fbem-10891	155	4	.	.	PUNCT
fbem-10891	156	1	china	china	PROPN
fbem-10891	156	2	market,2019,(11):59	market,2019,(11):59	PROPN
fbem-10891	156	3	-	-	PROPN
fbem-10891	156	4	60	60	NUM
fbem-10891	156	5	.	.	PUNCT
fbem-10891	157	1	[	[	X
fbem-10891	157	2	6	6	NUM
fbem-10891	157	3	]	]	PUNCT
fbem-10891	157	4	yu	yu	PROPN
fbem-10891	157	5	leteng	leteng	PROPN
fbem-10891	157	6	.	.	PUNCT
fbem-10891	158	1	discuss	discuss	VERB
fbem-10891	158	2	the	the	DET
fbem-10891	158	3	problems	problem	NOUN
fbem-10891	158	4	and	and	CCONJ
fbem-10891	158	5	solutions	solution	NOUN
fbem-10891	158	6	of	of	ADP
fbem-10891	158	7	erp	erp	PROPN
fbem-10891	158	8	in	in	ADP
fbem-10891	158	9	manufacturing	manufacture	VERB
fbem-10891	158	10	accounting	accounting	NOUN
fbem-10891	159	1	[	[	X
fbem-10891	159	2	j	j	X
fbem-10891	159	3	]	]	X
fbem-10891	159	4	.	.	PUNCT
fbem-10891	160	1	fortune	fortune	PROPN
fbem-10891	160	2	today	today	NOUN
fbem-10891	160	3	(	(	PUNCT
fbem-10891	160	4	china	china	PROPN
fbem-10891	160	5	intellectual	intellectual	ADJ
fbem-10891	160	6	property	property	PROPN
fbem-10891	160	7	)	)	PUNCT
fbem-10891	160	8	,	,	PUNCT
fbem-10891	160	9	2019	2019	NUM
fbem-10891	160	10	,	,	PUNCT
fbem-10891	160	11	(	(	PUNCT
fbem-10891	160	12	02):112	02):112	NOUN
fbem-10891	160	13	-	-	PUNCT
fbem-10891	160	14	113	113	NUM
fbem-10891	160	15	.	.	PUNCT
fbem-10891	161	1	[	[	X
fbem-10891	161	2	7	7	X
fbem-10891	161	3	]	]	X
fbem-10891	161	4	chen	chen	PROPN
fbem-10891	161	5	xiaoqiang	xiaoqiang	PROPN
fbem-10891	161	6	.	.	PUNCT
fbem-10891	162	1	analysis	analysis	NOUN
fbem-10891	162	2	on	on	ADP
fbem-10891	162	3	the	the	DET
fbem-10891	162	4	existing	exist	VERB
fbem-10891	162	5	problems	problem	NOUN
fbem-10891	162	6	and	and	CCONJ
fbem-10891	162	7	improvement	improvement	NOUN
fbem-10891	162	8	measures	measure	NOUN
fbem-10891	162	9	of	of	ADP
fbem-10891	162	10	manufacturing	manufacture	VERB
fbem-10891	162	11	enterprise	enterprise	NOUN
fbem-10891	162	12	accounting	account	VERB
fbem-10891	163	1	[	[	X
fbem-10891	163	2	j	j	X
fbem-10891	163	3	]	]	X
fbem-10891	163	4	.	.	PUNCT
fbem-10891	164	1	tax	tax	NOUN
fbem-10891	164	2	payment,2018,12(24):54	payment,2018,12(24):54	NOUN
fbem-10891	164	3	-	-	PUNCT
fbem-10891	164	4	55	55	NUM
fbem-10891	164	5	.	.	PUNCT
fbem-10891	165	1	[	[	X
fbem-10891	165	2	8	8	NUM
fbem-10891	165	3	]	]	X
fbem-10891	165	4	zhang	zhang	PROPN
fbem-10891	165	5	lili	lili	PROPN
fbem-10891	165	6	.	.	PUNCT
fbem-10891	166	1	problems	problem	NOUN
fbem-10891	166	2	and	and	CCONJ
fbem-10891	166	3	improvement	improvement	NOUN
fbem-10891	166	4	measures	measure	NOUN
fbem-10891	166	5	in	in	ADP
fbem-10891	166	6	accounting	accounting	NOUN
fbem-10891	166	7	cost	cost	NOUN
fbem-10891	166	8	accounting	accounting	NOUN
fbem-10891	166	9	of	of	ADP
fbem-10891	166	10	pharmaceutical	pharmaceutical	PROPN
fbem-10891	166	11	enterprises[j	enterprises[j	PROPN
fbem-10891	166	12	]	]	PUNCT
fbem-10891	166	13	.	.	PUNCT
fbem-10891	167	1	economic	economic	ADJ
fbem-10891	167	2	perspective	perspective	NOUN
fbem-10891	167	3	,	,	PUNCT
fbem-10891	167	4	2020(1):124	2020(1):124	NUM
fbem-10891	167	5	.	.	PUNCT
fbem-10891	168	1	[	[	X
fbem-10891	168	2	9	9	NUM
fbem-10891	168	3	]	]	PUNCT
fbem-10891	168	4	xing	xing	PROPN
fbem-10891	168	5	liwei	liwei	PROPN
fbem-10891	168	6	.	.	PUNCT
fbem-10891	169	1	analysis	analysis	NOUN
fbem-10891	169	2	of	of	ADP
fbem-10891	169	3	problems	problem	NOUN
fbem-10891	169	4	and	and	CCONJ
fbem-10891	169	5	countermeasures	countermeasure	NOUN
fbem-10891	169	6	in	in	ADP
fbem-10891	169	7	enterprise	enterprise	NOUN
fbem-10891	169	8	accounting	accounting	NOUN
fbem-10891	169	9	cost	cost	NOUN
fbem-10891	169	10	accounting	accounting	NOUN
fbem-10891	169	11	management	management	NOUN
fbem-10891	169	12	[	[	X
fbem-10891	169	13	j.	j.	PROPN
fbem-10891	169	14	think	think	PROPN
fbem-10891	169	15	tank	tank	PROPN
fbem-10891	169	16	times	time	NOUN
fbem-10891	169	17	,	,	PUNCT
fbem-10891	169	18	2019(25):29	2019(25):29	NUM
fbem-10891	169	19	-	-	SYM
fbem-10891	169	20	30	30	NUM
fbem-10891	169	21	.	.	PUNCT
fbem-10891	169	22	]	]	PUNCT
fbem-10891	170	1	[	[	X
fbem-10891	170	2	10	10	NUM
fbem-10891	170	3	]	]	X
fbem-10891	170	4	huang	huang	PROPN
fbem-10891	170	5	y.	y.	PROPN
fbem-10891	170	6	research	research	PROPN
fbem-10891	170	7	on	on	ADP
fbem-10891	170	8	countermeasures	countermeasure	NOUN
fbem-10891	170	9	of	of	ADP
fbem-10891	170	10	standardized	standardized	ADJ
fbem-10891	170	11	management	management	NOUN
fbem-10891	170	12	of	of	ADP
fbem-10891	170	13	enterprise	enterprise	NOUN
fbem-10891	170	14	accounting	account	VERB
fbem-10891	170	15	[	[	X
fbem-10891	170	16	j	j	X
fbem-10891	170	17	]	]	X
fbem-10891	170	18	.	.	PUNCT
fbem-10891	171	1	china	china	PROPN
fbem-10891	171	2	market	market	PROPN
fbem-10891	171	3	,	,	PUNCT
fbem-10891	171	4	2019(16):143	2019(16):143	NOUN
fbem-10891	171	5	-	-	SYM
fbem-10891	171	6	144	144	NUM
fbem-10891	171	7	.	.	PUNCT
fbem-10891	172	1	(	(	PUNCT
fbem-10891	172	2	in	in	ADP
fbem-10891	172	3	chinese	chinese	ADJ
fbem-10891	172	4	)	)	PUNCT