id	sid	tid	token	lemma	pos
fbem-10895	1	1	frontiers	frontier	NOUN
fbem-10895	1	2	in	in	ADP
fbem-10895	1	3	business	business	NOUN
fbem-10895	1	4	,	,	PUNCT
fbem-10895	1	5	economics	economic	NOUN
fbem-10895	1	6	and	and	CCONJ
fbem-10895	1	7	management	management	NOUN
fbem-10895	1	8	issn	issn	PROPN
fbem-10895	1	9	:	:	PUNCT
fbem-10895	1	10	2766	2766	NUM
fbem-10895	1	11	-	-	PUNCT
fbem-10895	1	12	824x	824x	NUM
fbem-10895	1	13	|	|	ADJ
fbem-10895	1	14	vol	vol	NOUN
fbem-10895	1	15	.	.	PROPN
fbem-10895	2	1	10	10	NUM
fbem-10895	2	2	,	,	PUNCT
fbem-10895	2	3	no	no	INTJ
fbem-10895	2	4	.	.	NOUN
fbem-10895	2	5	2	2	NUM
fbem-10895	2	6	,	,	PUNCT
fbem-10895	2	7	2023	2023	NUM
fbem-10895	2	8	140	140	NUM
fbem-10895	2	9	the	the	DET
fbem-10895	2	10	influence	influence	NOUN
fbem-10895	2	11	of	of	ADP
fbem-10895	2	12	governmental	governmental	ADJ
fbem-10895	2	13	accounting	accounting	NOUN
fbem-10895	2	14	system	system	NOUN
fbem-10895	2	15	on	on	ADP
fbem-10895	2	16	the	the	DET
fbem-10895	2	17	accounting	accounting	NOUN
fbem-10895	2	18	work	work	NOUN
fbem-10895	2	19	of	of	ADP
fbem-10895	2	20	local	local	ADJ
fbem-10895	2	21	universities	university	NOUN
fbem-10895	2	22	huifang	huifang	PROPN
fbem-10895	2	23	yu	yu	PROPN
fbem-10895	2	24	philippine	philippine	PROPN
fbem-10895	2	25	christian	christian	PROPN
fbem-10895	2	26	university	university	PROPN
fbem-10895	2	27	,	,	PUNCT
fbem-10895	2	28	manila	manila	PROPN
fbem-10895	2	29	,	,	PUNCT
fbem-10895	2	30	1004	1004	NUM
fbem-10895	2	31	,	,	PUNCT
fbem-10895	2	32	philippines	philippine	NOUN
fbem-10895	2	33	abstract	abstract	ADJ
fbem-10895	2	34	:	:	PUNCT
fbem-10895	2	35	the	the	DET
fbem-10895	2	36	accounting	accounting	NOUN
fbem-10895	2	37	standards	standard	NOUN
fbem-10895	2	38	system	system	NOUN
fbem-10895	2	39	is	be	AUX
fbem-10895	2	40	the	the	DET
fbem-10895	2	41	basis	basis	NOUN
fbem-10895	2	42	for	for	ADP
fbem-10895	2	43	the	the	DET
fbem-10895	2	44	preparation	preparation	NOUN
fbem-10895	2	45	of	of	ADP
fbem-10895	2	46	accounting	accounting	NOUN
fbem-10895	2	47	information	information	NOUN
fbem-10895	2	48	and	and	CCONJ
fbem-10895	2	49	determines	determine	VERB
fbem-10895	2	50	to	to	ADP
fbem-10895	2	51	a	a	DET
fbem-10895	2	52	large	large	ADJ
fbem-10895	2	53	extent	extent	NOUN
fbem-10895	2	54	the	the	DET
fbem-10895	2	55	quality	quality	NOUN
fbem-10895	2	56	of	of	ADP
fbem-10895	2	57	accounting	accounting	NOUN
fbem-10895	2	58	information	information	NOUN
fbem-10895	2	59	.	.	PUNCT
fbem-10895	3	1	for	for	ADP
fbem-10895	3	2	this	this	DET
fbem-10895	3	3	reason	reason	NOUN
fbem-10895	3	4	,	,	PUNCT
fbem-10895	3	5	china	china	PROPN
fbem-10895	3	6	has	have	AUX
fbem-10895	3	7	standardized	standardize	VERB
fbem-10895	3	8	its	its	PRON
fbem-10895	3	9	governmental	governmental	ADJ
fbem-10895	3	10	accounting	accounting	NOUN
fbem-10895	3	11	system	system	NOUN
fbem-10895	3	12	so	so	SCONJ
fbem-10895	3	13	that	that	SCONJ
fbem-10895	3	14	it	it	PRON
fbem-10895	3	15	can	can	AUX
fbem-10895	3	16	accurately	accurately	ADV
fbem-10895	3	17	reflect	reflect	VERB
fbem-10895	3	18	the	the	DET
fbem-10895	3	19	assets	asset	NOUN
fbem-10895	3	20	,	,	PUNCT
fbem-10895	3	21	liabilities	liability	NOUN
fbem-10895	3	22	and	and	CCONJ
fbem-10895	3	23	operating	operating	NOUN
fbem-10895	3	24	costs	cost	NOUN
fbem-10895	3	25	of	of	ADP
fbem-10895	3	26	enterprises	enterprise	NOUN
fbem-10895	3	27	.	.	PUNCT
fbem-10895	4	1	under	under	ADP
fbem-10895	4	2	the	the	DET
fbem-10895	4	3	new	new	ADJ
fbem-10895	4	4	system	system	NOUN
fbem-10895	4	5	,	,	PUNCT
fbem-10895	4	6	the	the	DET
fbem-10895	4	7	financial	financial	ADJ
fbem-10895	4	8	management	management	NOUN
fbem-10895	4	9	and	and	CCONJ
fbem-10895	4	10	financial	financial	ADJ
fbem-10895	4	11	work	work	NOUN
fbem-10895	4	12	of	of	ADP
fbem-10895	4	13	institutions	institution	NOUN
fbem-10895	4	14	of	of	ADP
fbem-10895	4	15	higher	high	ADJ
fbem-10895	4	16	education	education	NOUN
fbem-10895	4	17	have	have	AUX
fbem-10895	4	18	changed	change	VERB
fbem-10895	4	19	greatly	greatly	ADV
fbem-10895	4	20	,	,	PUNCT
fbem-10895	4	21	so	so	CCONJ
fbem-10895	4	22	the	the	DET
fbem-10895	4	23	accounting	accounting	NOUN
fbem-10895	4	24	system	system	NOUN
fbem-10895	4	25	and	and	CCONJ
fbem-10895	4	26	accounting	accounting	NOUN
fbem-10895	4	27	reports	report	NOUN
fbem-10895	4	28	of	of	ADP
fbem-10895	4	29	institutions	institution	NOUN
fbem-10895	4	30	of	of	ADP
fbem-10895	4	31	higher	high	ADJ
fbem-10895	4	32	education	education	NOUN
fbem-10895	4	33	have	have	AUX
fbem-10895	4	34	also	also	ADV
fbem-10895	4	35	been	be	AUX
fbem-10895	4	36	adjusted	adjust	VERB
fbem-10895	4	37	accordingly	accordingly	ADV
fbem-10895	4	38	.	.	PUNCT
fbem-10895	5	1	in	in	ADP
fbem-10895	5	2	the	the	DET
fbem-10895	5	3	process	process	NOUN
fbem-10895	5	4	of	of	ADP
fbem-10895	5	5	actual	actual	ADJ
fbem-10895	5	6	operation	operation	NOUN
fbem-10895	5	7	,	,	PUNCT
fbem-10895	5	8	the	the	DET
fbem-10895	5	9	new	new	ADJ
fbem-10895	5	10	standard	standard	ADJ
fbem-10895	5	11	system	system	NOUN
fbem-10895	5	12	will	will	AUX
fbem-10895	5	13	be	be	AUX
fbem-10895	5	14	the	the	DET
fbem-10895	5	15	former	former	ADJ
fbem-10895	5	16	administrative	administrative	ADJ
fbem-10895	5	17	institutions	institution	NOUN
fbem-10895	5	18	relatively	relatively	ADV
fbem-10895	5	19	decentralized	decentralize	VERB
fbem-10895	5	20	accounting	accounting	NOUN
fbem-10895	5	21	standard	standard	ADJ
fbem-10895	5	22	system	system	NOUN
fbem-10895	5	23	,	,	PUNCT
fbem-10895	5	24	and	and	CCONJ
fbem-10895	5	25	the	the	DET
fbem-10895	5	26	accounting	accounting	NOUN
fbem-10895	5	27	management	management	NOUN
fbem-10895	5	28	content	content	NOUN
fbem-10895	5	29	to	to	PART
fbem-10895	5	30	integrate	integrate	VERB
fbem-10895	5	31	,	,	PUNCT
fbem-10895	5	32	so	so	SCONJ
fbem-10895	5	33	as	as	SCONJ
fbem-10895	5	34	to	to	PART
fbem-10895	5	35	improve	improve	VERB
fbem-10895	5	36	the	the	DET
fbem-10895	5	37	government	government	NOUN
fbem-10895	5	38	's	's	PART
fbem-10895	5	39	comprehensive	comprehensive	ADJ
fbem-10895	5	40	accounting	accounting	NOUN
fbem-10895	5	41	report	report	NOUN
fbem-10895	5	42	,	,	PUNCT
fbem-10895	5	43	thus	thus	ADV
fbem-10895	5	44	improving	improve	VERB
fbem-10895	5	45	the	the	DET
fbem-10895	5	46	quality	quality	NOUN
fbem-10895	5	47	of	of	ADP
fbem-10895	5	48	accounting	accounting	NOUN
fbem-10895	5	49	information	information	NOUN
fbem-10895	5	50	and	and	CCONJ
fbem-10895	5	51	the	the	DET
fbem-10895	5	52	accounting	accounting	NOUN
fbem-10895	5	53	status	status	NOUN
fbem-10895	5	54	of	of	ADP
fbem-10895	5	55	the	the	DET
fbem-10895	5	56	unit	unit	NOUN
fbem-10895	5	57	budget	budget	NOUN
fbem-10895	5	58	.	.	PUNCT
fbem-10895	6	1	reflecting	reflect	VERB
fbem-10895	6	2	the	the	DET
fbem-10895	6	3	status	status	NOUN
fbem-10895	6	4	of	of	ADP
fbem-10895	6	5	implementation	implementation	NOUN
fbem-10895	6	6	with	with	ADP
fbem-10895	6	7	the	the	DET
fbem-10895	6	8	new	new	ADJ
fbem-10895	6	9	accounting	accounting	NOUN
fbem-10895	6	10	standards	standard	NOUN
fbem-10895	6	11	enables	enable	VERB
fbem-10895	6	12	the	the	DET
fbem-10895	6	13	two	two	NUM
fbem-10895	6	14	purposes	purpose	NOUN
fbem-10895	6	15	of	of	ADP
fbem-10895	6	16	government	government	NOUN
fbem-10895	6	17	accounting	account	VERB
fbem-10895	6	18	to	to	PART
fbem-10895	6	19	be	be	AUX
fbem-10895	6	20	effectively	effectively	ADV
fbem-10895	6	21	realized	realize	VERB
fbem-10895	6	22	.	.	PUNCT
fbem-10895	7	1	keywords	keyword	NOUN
fbem-10895	7	2	:	:	PUNCT
fbem-10895	7	3	government	government	NOUN
fbem-10895	7	4	accounting	accounting	NOUN
fbem-10895	7	5	system	system	NOUN
fbem-10895	7	6	,	,	PUNCT
fbem-10895	7	7	local	local	ADJ
fbem-10895	7	8	universities	university	NOUN
fbem-10895	7	9	,	,	PUNCT
fbem-10895	7	10	accounting	account	VERB
fbem-10895	7	11	.	.	PUNCT
fbem-10895	8	1	1	1	X
fbem-10895	8	2	.	.	X
fbem-10895	8	3	introduction	introduction	NOUN
fbem-10895	8	4	with	with	ADP
fbem-10895	8	5	the	the	DET
fbem-10895	8	6	continuous	continuous	ADJ
fbem-10895	8	7	improvement	improvement	NOUN
fbem-10895	8	8	of	of	ADP
fbem-10895	8	9	national	national	ADJ
fbem-10895	8	10	policies	policy	NOUN
fbem-10895	8	11	and	and	CCONJ
fbem-10895	8	12	systems	system	NOUN
fbem-10895	8	13	,	,	PUNCT
fbem-10895	8	14	the	the	DET
fbem-10895	8	15	governmental	governmental	ADJ
fbem-10895	8	16	accounting	accounting	NOUN
fbem-10895	8	17	system	system	NOUN
fbem-10895	8	18	has	have	AUX
fbem-10895	8	19	also	also	ADV
fbem-10895	8	20	begun	begin	VERB
fbem-10895	8	21	its	its	PRON
fbem-10895	8	22	own	own	ADJ
fbem-10895	8	23	process	process	NOUN
fbem-10895	8	24	of	of	ADP
fbem-10895	8	25	change	change	NOUN
fbem-10895	8	26	,	,	PUNCT
fbem-10895	8	27	and	and	CCONJ
fbem-10895	8	28	with	with	ADP
fbem-10895	8	29	the	the	DET
fbem-10895	8	30	cooperation	cooperation	NOUN
fbem-10895	8	31	of	of	ADP
fbem-10895	8	32	policies	policy	NOUN
fbem-10895	8	33	and	and	CCONJ
fbem-10895	8	34	systems	system	NOUN
fbem-10895	8	35	,	,	PUNCT
fbem-10895	8	36	a	a	DET
fbem-10895	8	37	new	new	ADJ
fbem-10895	8	38	governmental	governmental	ADJ
fbem-10895	8	39	accounting	accounting	NOUN
fbem-10895	8	40	system	system	NOUN
fbem-10895	8	41	has	have	AUX
fbem-10895	8	42	been	be	AUX
fbem-10895	8	43	born	bear	VERB
fbem-10895	8	44	,	,	PUNCT
fbem-10895	8	45	which	which	PRON
fbem-10895	8	46	greatly	greatly	ADV
fbem-10895	8	47	improves	improve	VERB
fbem-10895	8	48	the	the	DET
fbem-10895	8	49	traditional	traditional	ADJ
fbem-10895	8	50	single	single	ADJ
fbem-10895	8	51	accounting	accounting	NOUN
fbem-10895	8	52	mode	mode	NOUN
fbem-10895	8	53	.	.	PUNCT
fbem-10895	9	1	under	under	ADP
fbem-10895	9	2	the	the	DET
fbem-10895	9	3	new	new	ADJ
fbem-10895	9	4	system	system	NOUN
fbem-10895	9	5	,	,	PUNCT
fbem-10895	9	6	the	the	DET
fbem-10895	9	7	work	work	NOUN
fbem-10895	9	8	function	function	NOUN
fbem-10895	9	9	of	of	ADP
fbem-10895	9	10	the	the	DET
fbem-10895	9	11	financial	financial	ADJ
fbem-10895	9	12	and	and	CCONJ
fbem-10895	9	13	accounting	accounting	NOUN
fbem-10895	9	14	institutions	institution	NOUN
fbem-10895	9	15	is	be	AUX
fbem-10895	9	16	divided	divide	VERB
fbem-10895	9	17	,	,	PUNCT
fbem-10895	9	18	and	and	CCONJ
fbem-10895	9	19	in	in	ADP
fbem-10895	9	20	the	the	DET
fbem-10895	9	21	process	process	NOUN
fbem-10895	9	22	of	of	ADP
fbem-10895	9	23	division	division	NOUN
fbem-10895	9	24	,	,	PUNCT
fbem-10895	9	25	there	there	PRON
fbem-10895	9	26	is	be	VERB
fbem-10895	9	27	a	a	DET
fbem-10895	9	28	relationship	relationship	NOUN
fbem-10895	9	29	between	between	ADP
fbem-10895	9	30	the	the	DET
fbem-10895	9	31	financial	financial	ADJ
fbem-10895	9	32	and	and	CCONJ
fbem-10895	9	33	accounting	accounting	NOUN
fbem-10895	9	34	institutions	institution	NOUN
fbem-10895	9	35	and	and	CCONJ
fbem-10895	9	36	the	the	DET
fbem-10895	9	37	financial	financial	ADJ
fbem-10895	9	38	and	and	CCONJ
fbem-10895	9	39	accounting	accounting	NOUN
fbem-10895	9	40	institutions	institution	NOUN
fbem-10895	9	41	to	to	PART
fbem-10895	9	42	promote	promote	VERB
fbem-10895	9	43	and	and	CCONJ
fbem-10895	9	44	constrain	constrain	VERB
fbem-10895	9	45	each	each	DET
fbem-10895	9	46	other	other	ADJ
fbem-10895	9	47	.	.	PUNCT
fbem-10895	10	1	these	these	DET
fbem-10895	10	2	changes	change	NOUN
fbem-10895	10	3	have	have	AUX
fbem-10895	10	4	had	have	VERB
fbem-10895	10	5	a	a	DET
fbem-10895	10	6	great	great	ADJ
fbem-10895	10	7	impact	impact	NOUN
fbem-10895	10	8	on	on	ADP
fbem-10895	10	9	the	the	DET
fbem-10895	10	10	accounting	accounting	NOUN
fbem-10895	10	11	of	of	ADP
fbem-10895	10	12	local	local	ADJ
fbem-10895	10	13	colleges	college	NOUN
fbem-10895	10	14	and	and	CCONJ
fbem-10895	10	15	universities	university	NOUN
fbem-10895	10	16	,	,	PUNCT
fbem-10895	10	17	and	and	CCONJ
fbem-10895	10	18	have	have	AUX
fbem-10895	10	19	made	make	VERB
fbem-10895	10	20	greater	great	ADJ
fbem-10895	10	21	changes	change	NOUN
fbem-10895	10	22	to	to	ADP
fbem-10895	10	23	the	the	DET
fbem-10895	10	24	corresponding	corresponding	ADJ
fbem-10895	10	25	accounting	accounting	NOUN
fbem-10895	10	26	model	model	NOUN
fbem-10895	10	27	,	,	PUNCT
fbem-10895	10	28	thus	thus	ADV
fbem-10895	10	29	promoting	promote	VERB
fbem-10895	10	30	the	the	DET
fbem-10895	10	31	accounting	accounting	NOUN
fbem-10895	10	32	work	work	NOUN
fbem-10895	10	33	and	and	CCONJ
fbem-10895	10	34	accounting	accounting	NOUN
fbem-10895	10	35	of	of	ADP
fbem-10895	10	36	local	local	ADJ
fbem-10895	10	37	colleges	college	NOUN
fbem-10895	10	38	and	and	CCONJ
fbem-10895	10	39	universities	university	NOUN
fbem-10895	10	40	towards	towards	ADP
fbem-10895	10	41	a	a	DET
fbem-10895	10	42	more	more	ADV
fbem-10895	10	43	reasonable	reasonable	ADJ
fbem-10895	10	44	and	and	CCONJ
fbem-10895	10	45	scientific	scientific	ADJ
fbem-10895	10	46	direction	direction	NOUN
fbem-10895	10	47	.	.	PUNCT
fbem-10895	11	1	the	the	DET
fbem-10895	11	2	implementation	implementation	NOUN
fbem-10895	11	3	of	of	ADP
fbem-10895	11	4	the	the	DET
fbem-10895	11	5	government	government	NOUN
fbem-10895	11	6	accounting	accounting	NOUN
fbem-10895	11	7	system	system	NOUN
fbem-10895	11	8	is	be	AUX
fbem-10895	11	9	of	of	ADP
fbem-10895	11	10	great	great	ADJ
fbem-10895	11	11	significance	significance	NOUN
fbem-10895	11	12	for	for	ADP
fbem-10895	11	13	local	local	ADJ
fbem-10895	11	14	universities	university	NOUN
fbem-10895	11	15	.	.	PUNCT
fbem-10895	12	1	local	local	ADJ
fbem-10895	12	2	colleges	college	NOUN
fbem-10895	12	3	and	and	CCONJ
fbem-10895	12	4	universities	university	NOUN
fbem-10895	12	5	should	should	AUX
fbem-10895	12	6	carry	carry	VERB
fbem-10895	12	7	out	out	ADP
fbem-10895	12	8	changes	change	NOUN
fbem-10895	12	9	from	from	ADP
fbem-10895	12	10	multiple	multiple	ADJ
fbem-10895	12	11	perspectives	perspective	NOUN
fbem-10895	12	12	,	,	PUNCT
fbem-10895	12	13	update	update	VERB
fbem-10895	12	14	their	their	PRON
fbem-10895	12	15	accounting	accounting	NOUN
fbem-10895	12	16	concepts	concept	NOUN
fbem-10895	12	17	,	,	PUNCT
fbem-10895	12	18	optimize	optimize	VERB
fbem-10895	12	19	their	their	PRON
fbem-10895	12	20	management	management	NOUN
fbem-10895	12	21	strategies	strategy	NOUN
fbem-10895	12	22	,	,	PUNCT
fbem-10895	12	23	and	and	CCONJ
fbem-10895	12	24	continuously	continuously	ADV
fbem-10895	12	25	carry	carry	VERB
fbem-10895	12	26	out	out	ADP
fbem-10895	12	27	changes	change	NOUN
fbem-10895	12	28	to	to	PART
fbem-10895	12	29	continuously	continuously	ADV
fbem-10895	12	30	improve	improve	VERB
fbem-10895	12	31	the	the	DET
fbem-10895	12	32	quality	quality	NOUN
fbem-10895	12	33	and	and	CCONJ
fbem-10895	12	34	level	level	NOUN
fbem-10895	12	35	of	of	ADP
fbem-10895	12	36	financial	financial	ADJ
fbem-10895	12	37	management	management	NOUN
fbem-10895	12	38	.	.	PUNCT
fbem-10895	13	1	2	2	X
fbem-10895	13	2	.	.	X
fbem-10895	13	3	the	the	DET
fbem-10895	13	4	role	role	NOUN
fbem-10895	13	5	of	of	ADP
fbem-10895	13	6	the	the	DET
fbem-10895	13	7	new	new	ADJ
fbem-10895	13	8	government	government	NOUN
fbem-10895	13	9	accounting	accounting	NOUN
fbem-10895	13	10	system	system	NOUN
fbem-10895	13	11	in	in	ADP
fbem-10895	13	12	recent	recent	ADJ
fbem-10895	13	13	years	year	NOUN
fbem-10895	13	14	,	,	PUNCT
fbem-10895	13	15	the	the	DET
fbem-10895	13	16	new	new	ADJ
fbem-10895	13	17	government	government	NOUN
fbem-10895	13	18	accounting	accounting	NOUN
fbem-10895	13	19	has	have	AUX
fbem-10895	13	20	seen	see	VERB
fbem-10895	13	21	some	some	DET
fbem-10895	13	22	changes	change	NOUN
fbem-10895	13	23	in	in	ADP
fbem-10895	13	24	certain	certain	ADJ
fbem-10895	13	25	areas	area	NOUN
fbem-10895	13	26	.	.	PUNCT
fbem-10895	14	1	the	the	DET
fbem-10895	14	2	system	system	NOUN
fbem-10895	14	3	went	go	VERB
fbem-10895	14	4	live	live	ADV
fbem-10895	14	5	as	as	ADP
fbem-10895	14	6	of	of	ADP
fbem-10895	14	7	january	january	PROPN
fbem-10895	14	8	2019	2019	NUM
fbem-10895	14	9	with	with	ADP
fbem-10895	14	10	the	the	DET
fbem-10895	14	11	transition	transition	NOUN
fbem-10895	14	12	of	of	ADP
fbem-10895	14	13	the	the	DET
fbem-10895	14	14	cash	cash	NOUN
fbem-10895	14	15	disbursement	disbursement	NOUN
fbem-10895	14	16	system	system	NOUN
fbem-10895	14	17	.	.	PUNCT
fbem-10895	15	1	as	as	SCONJ
fbem-10895	15	2	our	our	PRON
fbem-10895	15	3	new	new	ADJ
fbem-10895	15	4	accounting	accounting	NOUN
fbem-10895	15	5	standards	standard	NOUN
fbem-10895	15	6	continue	continue	VERB
fbem-10895	15	7	to	to	PART
fbem-10895	15	8	improve	improve	VERB
fbem-10895	15	9	,	,	PUNCT
fbem-10895	15	10	our	our	PRON
fbem-10895	15	11	accounting	accounting	NOUN
fbem-10895	15	12	standards	standard	NOUN
fbem-10895	15	13	have	have	AUX
fbem-10895	15	14	changed	change	VERB
fbem-10895	15	15	.	.	PUNCT
fbem-10895	16	1	there	there	PRON
fbem-10895	16	2	have	have	AUX
fbem-10895	16	3	been	be	AUX
fbem-10895	16	4	some	some	DET
fbem-10895	16	5	changes	change	NOUN
fbem-10895	16	6	in	in	ADP
fbem-10895	16	7	the	the	DET
fbem-10895	16	8	accounting	accounting	NOUN
fbem-10895	16	9	content	content	NOUN
fbem-10895	16	10	of	of	ADP
fbem-10895	16	11	the	the	DET
fbem-10895	16	12	units	unit	NOUN
fbem-10895	16	13	,	,	PUNCT
fbem-10895	16	14	which	which	PRON
fbem-10895	16	15	has	have	AUX
fbem-10895	16	16	affected	affect	VERB
fbem-10895	16	17	the	the	DET
fbem-10895	16	18	accounting	accounting	NOUN
fbem-10895	16	19	standards	standard	NOUN
fbem-10895	16	20	of	of	ADP
fbem-10895	16	21	the	the	DET
fbem-10895	16	22	units	unit	NOUN
fbem-10895	16	23	.	.	PUNCT
fbem-10895	17	1	for	for	SCONJ
fbem-10895	17	2	the	the	DET
fbem-10895	17	3	new	new	ADJ
fbem-10895	17	4	governmental	governmental	ADJ
fbem-10895	17	5	accounting	accounting	NOUN
fbem-10895	17	6	system	system	NOUN
fbem-10895	17	7	to	to	PART
fbem-10895	17	8	function	function	VERB
fbem-10895	17	9	better	well	ADV
fbem-10895	17	10	,	,	PUNCT
fbem-10895	17	11	it	it	PRON
fbem-10895	17	12	is	be	AUX
fbem-10895	17	13	necessary	necessary	ADJ
fbem-10895	17	14	to	to	PART
fbem-10895	17	15	enhance	enhance	VERB
fbem-10895	17	16	the	the	DET
fbem-10895	17	17	accuracy	accuracy	NOUN
fbem-10895	17	18	of	of	ADP
fbem-10895	17	19	information	information	NOUN
fbem-10895	17	20	and	and	CCONJ
fbem-10895	17	21	define	define	VERB
fbem-10895	17	22	the	the	DET
fbem-10895	17	23	content	content	NOUN
fbem-10895	17	24	of	of	ADP
fbem-10895	17	25	financial	financial	ADJ
fbem-10895	17	26	reports	report	NOUN
fbem-10895	17	27	.	.	PUNCT
fbem-10895	18	1	with	with	ADP
fbem-10895	18	2	the	the	DET
fbem-10895	18	3	full	full	ADJ
fbem-10895	18	4	implementation	implementation	NOUN
fbem-10895	18	5	of	of	ADP
fbem-10895	18	6	the	the	DET
fbem-10895	18	7	new	new	ADJ
fbem-10895	18	8	governmental	governmental	ADJ
fbem-10895	18	9	accounting	accounting	NOUN
fbem-10895	18	10	system	system	NOUN
fbem-10895	18	11	,	,	PUNCT
fbem-10895	18	12	local	local	ADJ
fbem-10895	18	13	universities	university	NOUN
fbem-10895	18	14	have	have	AUX
fbem-10895	18	15	been	be	AUX
fbem-10895	18	16	increasing	increase	VERB
fbem-10895	18	17	their	their	PRON
fbem-10895	18	18	requirements	requirement	NOUN
fbem-10895	18	19	for	for	ADP
fbem-10895	18	20	the	the	DET
fbem-10895	18	21	accounting	accounting	NOUN
fbem-10895	18	22	system	system	NOUN
fbem-10895	18	23	and	and	CCONJ
fbem-10895	18	24	the	the	DET
fbem-10895	18	25	quality	quality	NOUN
fbem-10895	18	26	of	of	ADP
fbem-10895	18	27	financial	financial	ADJ
fbem-10895	18	28	reports	report	NOUN
fbem-10895	18	29	.	.	PUNCT
fbem-10895	19	1	in	in	ADP
fbem-10895	19	2	this	this	DET
fbem-10895	19	3	context	context	NOUN
fbem-10895	19	4	,	,	PUNCT
fbem-10895	19	5	china	china	PROPN
fbem-10895	19	6	has	have	AUX
fbem-10895	19	7	implemented	implement	VERB
fbem-10895	19	8	a	a	DET
fbem-10895	19	9	new	new	ADJ
fbem-10895	19	10	governmental	governmental	ADJ
fbem-10895	19	11	accounting	accounting	NOUN
fbem-10895	19	12	system.[1	system.[1	PROPN
fbem-10895	19	13	]	]	PUNCT
fbem-10895	19	14	compared	compare	VERB
fbem-10895	19	15	with	with	ADP
fbem-10895	19	16	the	the	DET
fbem-10895	19	17	previous	previous	ADJ
fbem-10895	19	18	traditional	traditional	ADJ
fbem-10895	19	19	model	model	NOUN
fbem-10895	19	20	,	,	PUNCT
fbem-10895	19	21	the	the	DET
fbem-10895	19	22	new	new	ADJ
fbem-10895	19	23	governmental	governmental	ADJ
fbem-10895	19	24	accounting	accounting	NOUN
fbem-10895	19	25	system	system	NOUN
fbem-10895	19	26	,	,	PUNCT
fbem-10895	19	27	unlike	unlike	ADP
fbem-10895	19	28	the	the	DET
fbem-10895	19	29	traditional	traditional	ADJ
fbem-10895	19	30	accounting	accounting	NOUN
fbem-10895	19	31	system	system	NOUN
fbem-10895	19	32	,	,	PUNCT
fbem-10895	19	33	is	be	AUX
fbem-10895	19	34	based	base	VERB
fbem-10895	19	35	on	on	ADP
fbem-10895	19	36	a	a	DET
fbem-10895	19	37	certain	certain	ADJ
fbem-10895	19	38	accounting	accounting	NOUN
fbem-10895	19	39	basis	basis	NOUN
fbem-10895	19	40	with	with	ADP
fbem-10895	19	41	both	both	CCONJ
fbem-10895	19	42	effective	effective	ADJ
fbem-10895	19	43	internal	internal	ADJ
fbem-10895	19	44	rules	rule	NOUN
fbem-10895	19	45	and	and	CCONJ
fbem-10895	19	46	a	a	DET
fbem-10895	19	47	clear	clear	ADJ
fbem-10895	19	48	system	system	NOUN
fbem-10895	19	49	of	of	ADP
fbem-10895	19	50	authority	authority	NOUN
fbem-10895	19	51	and	and	CCONJ
fbem-10895	19	52	responsibility	responsibility	NOUN
fbem-10895	19	53	.	.	PUNCT
fbem-10895	20	1	the	the	DET
fbem-10895	20	2	establishment	establishment	NOUN
fbem-10895	20	3	of	of	ADP
fbem-10895	20	4	the	the	DET
fbem-10895	20	5	system	system	NOUN
fbem-10895	20	6	of	of	ADP
fbem-10895	20	7	authority	authority	NOUN
fbem-10895	20	8	and	and	CCONJ
fbem-10895	20	9	responsibility	responsibility	NOUN
fbem-10895	20	10	of	of	ADP
fbem-10895	20	11	local	local	ADJ
fbem-10895	20	12	colleges	college	NOUN
fbem-10895	20	13	and	and	CCONJ
fbem-10895	20	14	universities	university	NOUN
fbem-10895	20	15	not	not	PART
fbem-10895	20	16	only	only	ADV
fbem-10895	20	17	makes	make	VERB
fbem-10895	20	18	accounting	accounting	NOUN
fbem-10895	20	19	clearer	clear	ADJ
fbem-10895	20	20	,	,	PUNCT
fbem-10895	20	21	but	but	CCONJ
fbem-10895	20	22	also	also	ADV
fbem-10895	20	23	makes	make	VERB
fbem-10895	20	24	the	the	DET
fbem-10895	20	25	basic	basic	ADJ
fbem-10895	20	26	role	role	NOUN
fbem-10895	20	27	of	of	ADP
fbem-10895	20	28	accounting	account	VERB
fbem-10895	20	29	more	more	ADV
fbem-10895	20	30	prominent	prominent	ADJ
fbem-10895	20	31	.	.	PUNCT
fbem-10895	21	1	in	in	ADP
fbem-10895	21	2	order	order	NOUN
fbem-10895	21	3	to	to	PART
fbem-10895	21	4	further	far	ADV
fbem-10895	21	5	improve	improve	VERB
fbem-10895	21	6	the	the	DET
fbem-10895	21	7	accounting	accounting	NOUN
fbem-10895	21	8	of	of	ADP
fbem-10895	21	9	local	local	ADJ
fbem-10895	21	10	colleges	college	NOUN
fbem-10895	21	11	and	and	CCONJ
fbem-10895	21	12	universities	university	NOUN
fbem-10895	21	13	in	in	ADP
fbem-10895	21	14	china	china	PROPN
fbem-10895	21	15	,	,	PUNCT
fbem-10895	21	16	it	it	PRON
fbem-10895	21	17	is	be	AUX
fbem-10895	21	18	necessary	necessary	ADJ
fbem-10895	21	19	to	to	PART
fbem-10895	21	20	strengthen	strengthen	VERB
fbem-10895	21	21	the	the	DET
fbem-10895	21	22	financial	financial	ADJ
fbem-10895	21	23	management	management	NOUN
fbem-10895	21	24	function	function	NOUN
fbem-10895	21	25	of	of	ADP
fbem-10895	21	26	local	local	ADJ
fbem-10895	21	27	colleges	college	NOUN
fbem-10895	21	28	and	and	CCONJ
fbem-10895	21	29	universities	university	NOUN
fbem-10895	21	30	in	in	ADP
fbem-10895	21	31	china	china	PROPN
fbem-10895	21	32	,	,	PUNCT
fbem-10895	21	33	based	base	VERB
fbem-10895	21	34	on	on	ADP
fbem-10895	21	35	the	the	DET
fbem-10895	21	36	new	new	ADJ
fbem-10895	21	37	accounting	accounting	NOUN
fbem-10895	21	38	system	system	NOUN
fbem-10895	21	39	,	,	PUNCT
fbem-10895	21	40	to	to	PART
fbem-10895	21	41	clarify	clarify	VERB
fbem-10895	21	42	the	the	DET
fbem-10895	21	43	accounting	accounting	NOUN
fbem-10895	21	44	information	information	NOUN
fbem-10895	21	45	of	of	ADP
fbem-10895	21	46	local	local	ADJ
fbem-10895	21	47	colleges	college	NOUN
fbem-10895	21	48	and	and	CCONJ
fbem-10895	21	49	universities	university	NOUN
fbem-10895	21	50	,	,	PUNCT
fbem-10895	21	51	to	to	PART
fbem-10895	21	52	increase	increase	VERB
fbem-10895	21	53	the	the	DET
fbem-10895	21	54	transparency	transparency	NOUN
fbem-10895	21	55	of	of	ADP
fbem-10895	21	56	information	information	NOUN
fbem-10895	21	57	disclosure	disclosure	NOUN
fbem-10895	21	58	,	,	PUNCT
fbem-10895	21	59	and	and	CCONJ
fbem-10895	21	60	to	to	PART
fbem-10895	21	61	strengthen	strengthen	VERB
fbem-10895	21	62	the	the	DET
fbem-10895	21	63	standardization	standardization	NOUN
fbem-10895	21	64	of	of	ADP
fbem-10895	21	65	financial	financial	ADJ
fbem-10895	21	66	management	management	NOUN
fbem-10895	21	67	.	.	PUNCT
fbem-10895	22	1	in	in	ADP
fbem-10895	22	2	the	the	DET
fbem-10895	22	3	previous	previous	ADJ
fbem-10895	22	4	accounting	accounting	NOUN
fbem-10895	22	5	of	of	ADP
fbem-10895	22	6	local	local	ADJ
fbem-10895	22	7	colleges	college	NOUN
fbem-10895	22	8	and	and	CCONJ
fbem-10895	22	9	universities	university	NOUN
fbem-10895	22	10	,	,	PUNCT
fbem-10895	22	11	the	the	DET
fbem-10895	22	12	measurement	measurement	NOUN
fbem-10895	22	13	standards	standard	NOUN
fbem-10895	22	14	of	of	ADP
fbem-10895	22	15	expenses	expense	NOUN
fbem-10895	22	16	were	be	AUX
fbem-10895	22	17	different	different	ADJ
fbem-10895	22	18	.	.	PUNCT
fbem-10895	23	1	however	however	ADV
fbem-10895	23	2	,	,	PUNCT
fbem-10895	23	3	with	with	ADP
fbem-10895	23	4	the	the	DET
fbem-10895	23	5	release	release	NOUN
fbem-10895	23	6	of	of	ADP
fbem-10895	23	7	the	the	DET
fbem-10895	23	8	new	new	ADJ
fbem-10895	23	9	governmental	governmental	ADJ
fbem-10895	23	10	accounting	accounting	NOUN
fbem-10895	23	11	system	system	NOUN
fbem-10895	23	12	,	,	PUNCT
fbem-10895	23	13	the	the	DET
fbem-10895	23	14	internal	internal	ADJ
fbem-10895	23	15	management	management	NOUN
fbem-10895	23	16	system	system	NOUN
fbem-10895	23	17	of	of	ADP
fbem-10895	23	18	local	local	ADJ
fbem-10895	23	19	college	college	NOUN
fbem-10895	23	20	units	unit	NOUN
fbem-10895	23	21	has	have	VERB
fbem-10895	23	22	clearer	clear	ADJ
fbem-10895	23	23	requirements	requirement	NOUN
fbem-10895	23	24	and	and	CCONJ
fbem-10895	23	25	has	have	AUX
fbem-10895	23	26	achieved	achieve	VERB
fbem-10895	23	27	unification	unification	NOUN
fbem-10895	23	28	,	,	PUNCT
fbem-10895	23	29	and	and	CCONJ
fbem-10895	23	30	under	under	ADP
fbem-10895	23	31	the	the	DET
fbem-10895	23	32	requirements	requirement	NOUN
fbem-10895	23	33	of	of	ADP
fbem-10895	23	34	such	such	DET
fbem-10895	23	35	a	a	DET
fbem-10895	23	36	system	system	NOUN
fbem-10895	23	37	of	of	ADP
fbem-10895	23	38	accounting	accounting	NOUN
fbem-10895	23	39	,	,	PUNCT
fbem-10895	23	40	we	we	PRON
fbem-10895	23	41	have	have	AUX
fbem-10895	23	42	further	far	ADV
fbem-10895	23	43	improved	improve	VERB
fbem-10895	23	44	the	the	DET
fbem-10895	23	45	standard	standard	NOUN
fbem-10895	23	46	of	of	ADP
fbem-10895	23	47	school	school	NOUN
fbem-10895	23	48	asset	asset	NOUN
fbem-10895	23	49	management.[2	management.[2	NOUN
fbem-10895	23	50	]	]	X
fbem-10895	23	51	the	the	DET
fbem-10895	23	52	establishment	establishment	NOUN
fbem-10895	23	53	of	of	ADP
fbem-10895	23	54	the	the	DET
fbem-10895	23	55	new	new	ADJ
fbem-10895	23	56	governmental	governmental	ADJ
fbem-10895	23	57	accounting	accounting	NOUN
fbem-10895	23	58	system	system	NOUN
fbem-10895	23	59	has	have	AUX
fbem-10895	23	60	provided	provide	VERB
fbem-10895	23	61	a	a	DET
fbem-10895	23	62	unified	unified	ADJ
fbem-10895	23	63	reference	reference	NOUN
fbem-10895	23	64	for	for	ADP
fbem-10895	23	65	the	the	DET
fbem-10895	23	66	formulation	formulation	NOUN
fbem-10895	23	67	of	of	ADP
fbem-10895	23	68	internal	internal	ADJ
fbem-10895	23	69	accounting	accounting	NOUN
fbem-10895	23	70	management	management	NOUN
fbem-10895	23	71	norms	norm	NOUN
fbem-10895	23	72	for	for	ADP
fbem-10895	23	73	higher	high	ADJ
fbem-10895	23	74	education	education	NOUN
fbem-10895	23	75	institutions	institution	NOUN
fbem-10895	23	76	.	.	PUNCT
fbem-10895	24	1	in	in	ADP
fbem-10895	24	2	this	this	DET
fbem-10895	24	3	way	way	NOUN
fbem-10895	24	4	,	,	PUNCT
fbem-10895	24	5	there	there	PRON
fbem-10895	24	6	is	be	VERB
fbem-10895	24	7	a	a	DET
fbem-10895	24	8	clear	clear	ADJ
fbem-10895	24	9	reference	reference	NOUN
fbem-10895	24	10	standard	standard	NOUN
fbem-10895	24	11	for	for	ADP
fbem-10895	24	12	the	the	DET
fbem-10895	24	13	management	management	NOUN
fbem-10895	24	14	of	of	ADP
fbem-10895	24	15	fixed	fix	VERB
fbem-10895	24	16	assets	asset	NOUN
fbem-10895	24	17	and	and	CCONJ
fbem-10895	24	18	basic	basic	ADJ
fbem-10895	24	19	equipment	equipment	NOUN
fbem-10895	24	20	of	of	ADP
fbem-10895	24	21	schools	school	NOUN
fbem-10895	24	22	,	,	PUNCT
fbem-10895	24	23	which	which	PRON
fbem-10895	24	24	ensures	ensure	VERB
fbem-10895	24	25	the	the	DET
fbem-10895	24	26	effectiveness	effectiveness	NOUN
fbem-10895	24	27	and	and	CCONJ
fbem-10895	24	28	reliability	reliability	NOUN
fbem-10895	24	29	of	of	ADP
fbem-10895	24	30	the	the	DET
fbem-10895	24	31	financial	financial	ADJ
fbem-10895	24	32	management	management	NOUN
fbem-10895	24	33	of	of	ADP
fbem-10895	24	34	local	local	ADJ
fbem-10895	24	35	universities	university	NOUN
fbem-10895	24	36	.	.	PUNCT
fbem-10895	25	1	under	under	ADP
fbem-10895	25	2	the	the	DET
fbem-10895	25	3	guidance	guidance	NOUN
fbem-10895	25	4	of	of	ADP
fbem-10895	25	5	the	the	DET
fbem-10895	25	6	new	new	ADJ
fbem-10895	25	7	governmental	governmental	ADJ
fbem-10895	25	8	accounting	accounting	NOUN
fbem-10895	25	9	system	system	NOUN
fbem-10895	25	10	,	,	PUNCT
fbem-10895	25	11	the	the	DET
fbem-10895	25	12	financial	financial	ADJ
fbem-10895	25	13	management	management	NOUN
fbem-10895	25	14	of	of	ADP
fbem-10895	25	15	local	local	ADJ
fbem-10895	25	16	colleges	college	NOUN
fbem-10895	25	17	and	and	CCONJ
fbem-10895	25	18	universities	university	NOUN
fbem-10895	25	19	has	have	AUX
fbem-10895	25	20	been	be	AUX
fbem-10895	25	21	further	far	ADV
fbem-10895	25	22	upgraded	upgrade	VERB
fbem-10895	25	23	according	accord	VERB
fbem-10895	25	24	to	to	ADP
fbem-10895	25	25	the	the	DET
fbem-10895	25	26	refined	refined	ADJ
fbem-10895	25	27	guidelines	guideline	NOUN
fbem-10895	25	28	of	of	ADP
fbem-10895	25	29	the	the	DET
fbem-10895	25	30	industry	industry	NOUN
fbem-10895	25	31	,	,	PUNCT
fbem-10895	25	32	and	and	CCONJ
fbem-10895	25	33	has	have	AUX
fbem-10895	25	34	strictly	strictly	ADV
fbem-10895	25	35	followed	follow	VERB
fbem-10895	25	36	the	the	DET
fbem-10895	25	37	guidelines	guideline	NOUN
fbem-10895	25	38	of	of	ADP
fbem-10895	25	39	the	the	DET
fbem-10895	25	40	new	new	ADJ
fbem-10895	25	41	governmental	governmental	ADJ
fbem-10895	25	42	accounting	accounting	NOUN
fbem-10895	25	43	system	system	NOUN
fbem-10895	25	44	to	to	PART
fbem-10895	25	45	improve	improve	VERB
fbem-10895	25	46	its	its	PRON
fbem-10895	25	47	operational	operational	ADJ
fbem-10895	25	48	efficiency	efficiency	NOUN
fbem-10895	25	49	.	.	PUNCT
fbem-10895	26	1	141	141	NUM
fbem-10895	26	2	3	3	NUM
fbem-10895	26	3	.	.	PUNCT
fbem-10895	27	1	the	the	DET
fbem-10895	27	2	influence	influence	NOUN
fbem-10895	27	3	of	of	ADP
fbem-10895	27	4	the	the	DET
fbem-10895	27	5	reform	reform	NOUN
fbem-10895	27	6	of	of	ADP
fbem-10895	27	7	governmental	governmental	ADJ
fbem-10895	27	8	accounting	accounting	NOUN
fbem-10895	27	9	system	system	NOUN
fbem-10895	27	10	on	on	ADP
fbem-10895	27	11	the	the	DET
fbem-10895	27	12	accounting	accounting	NOUN
fbem-10895	27	13	work	work	NOUN
fbem-10895	27	14	of	of	ADP
fbem-10895	27	15	local	local	ADJ
fbem-10895	27	16	universities	university	NOUN
fbem-10895	27	17	3.1	3.1	NUM
fbem-10895	27	18	.	.	PUNCT
fbem-10895	27	19	impact	impact	NOUN
fbem-10895	27	20	on	on	ADP
fbem-10895	27	21	budget	budget	NOUN
fbem-10895	27	22	management	management	NOUN
fbem-10895	27	23	in	in	ADP
fbem-10895	27	24	local	local	ADJ
fbem-10895	27	25	universities	university	NOUN
fbem-10895	27	26	in	in	ADP
fbem-10895	27	27	the	the	DET
fbem-10895	27	28	past	past	NOUN
fbem-10895	27	29	,	,	PUNCT
fbem-10895	27	30	the	the	DET
fbem-10895	27	31	financial	financial	ADJ
fbem-10895	27	32	budget	budget	NOUN
fbem-10895	27	33	management	management	NOUN
fbem-10895	27	34	of	of	ADP
fbem-10895	27	35	higher	high	ADJ
fbem-10895	27	36	education	education	NOUN
fbem-10895	27	37	institutions	institution	NOUN
fbem-10895	27	38	in	in	ADP
fbem-10895	27	39	china	china	PROPN
fbem-10895	27	40	was	be	AUX
fbem-10895	27	41	mainly	mainly	ADV
fbem-10895	27	42	to	to	PART
fbem-10895	27	43	count	count	VERB
fbem-10895	27	44	and	and	CCONJ
fbem-10895	27	45	account	account	VERB
fbem-10895	27	46	for	for	ADP
fbem-10895	27	47	the	the	DET
fbem-10895	27	48	income	income	NOUN
fbem-10895	27	49	and	and	CCONJ
fbem-10895	27	50	expenditure	expenditure	NOUN
fbem-10895	27	51	in	in	ADP
fbem-10895	27	52	the	the	DET
fbem-10895	27	53	business	business	NOUN
fbem-10895	27	54	activities	activity	NOUN
fbem-10895	27	55	.	.	PUNCT
fbem-10895	28	1	the	the	DET
fbem-10895	28	2	original	original	ADJ
fbem-10895	28	3	cash	cash	NOUN
fbem-10895	28	4	basis	basis	NOUN
fbem-10895	28	5	not	not	PART
fbem-10895	28	6	only	only	ADV
fbem-10895	28	7	did	do	AUX
fbem-10895	28	8	not	not	PART
fbem-10895	28	9	allow	allow	VERB
fbem-10895	28	10	local	local	ADJ
fbem-10895	28	11	colleges	college	NOUN
fbem-10895	28	12	and	and	CCONJ
fbem-10895	28	13	universities	university	NOUN
fbem-10895	28	14	to	to	PART
fbem-10895	28	15	have	have	VERB
fbem-10895	28	16	sufficient	sufficient	ADJ
fbem-10895	28	17	knowledge	knowledge	NOUN
fbem-10895	28	18	of	of	ADP
fbem-10895	28	19	the	the	DET
fbem-10895	28	20	importance	importance	NOUN
fbem-10895	28	21	of	of	ADP
fbem-10895	28	22	assets	asset	NOUN
fbem-10895	28	23	,	,	PUNCT
fbem-10895	28	24	liabilities	liability	NOUN
fbem-10895	28	25	and	and	CCONJ
fbem-10895	28	26	other	other	ADJ
fbem-10895	28	27	elements	element	NOUN
fbem-10895	28	28	,	,	PUNCT
fbem-10895	28	29	but	but	CCONJ
fbem-10895	28	30	also	also	ADV
fbem-10895	28	31	resulted	result	VERB
fbem-10895	28	32	in	in	ADP
fbem-10895	28	33	the	the	DET
fbem-10895	28	34	lack	lack	NOUN
fbem-10895	28	35	of	of	ADP
fbem-10895	28	36	good	good	ADJ
fbem-10895	28	37	communication	communication	NOUN
fbem-10895	28	38	and	and	CCONJ
fbem-10895	28	39	cooperation	cooperation	NOUN
fbem-10895	28	40	between	between	ADP
fbem-10895	28	41	the	the	DET
fbem-10895	28	42	business	business	NOUN
fbem-10895	28	43	sector	sector	NOUN
fbem-10895	28	44	and	and	CCONJ
fbem-10895	28	45	the	the	DET
fbem-10895	28	46	financial	financial	ADJ
fbem-10895	28	47	sector	sector	NOUN
fbem-10895	28	48	in	in	ADP
fbem-10895	28	49	the	the	DET
fbem-10895	28	50	same	same	ADJ
fbem-10895	28	51	matter	matter	NOUN
fbem-10895	28	52	,	,	PUNCT
fbem-10895	28	53	and	and	CCONJ
fbem-10895	28	54	the	the	DET
fbem-10895	28	55	lack	lack	NOUN
fbem-10895	28	56	of	of	ADP
fbem-10895	28	57	good	good	ADJ
fbem-10895	28	58	cooperation	cooperation	NOUN
fbem-10895	28	59	between	between	ADP
fbem-10895	28	60	the	the	DET
fbem-10895	28	61	various	various	ADJ
fbem-10895	28	62	elements	element	NOUN
fbem-10895	28	63	,	,	PUNCT
fbem-10895	28	64	which	which	PRON
fbem-10895	28	65	finally	finally	ADV
fbem-10895	28	66	resulted	result	VERB
fbem-10895	28	67	in	in	ADP
fbem-10895	28	68	the	the	DET
fbem-10895	28	69	financial	financial	ADJ
fbem-10895	28	70	sector	sector	NOUN
fbem-10895	28	71	in	in	ADP
fbem-10895	28	72	the	the	DET
fbem-10895	28	73	formulation	formulation	NOUN
fbem-10895	28	74	of	of	ADP
fbem-10895	28	75	the	the	DET
fbem-10895	28	76	budget	budget	NOUN
fbem-10895	28	77	is	be	AUX
fbem-10895	28	78	very	very	ADV
fbem-10895	28	79	difficult	difficult	ADJ
fbem-10895	28	80	to	to	PART
fbem-10895	28	81	ensure	ensure	VERB
fbem-10895	28	82	the	the	DET
fbem-10895	28	83	quality	quality	NOUN
fbem-10895	28	84	and	and	CCONJ
fbem-10895	28	85	efficiency	efficiency	NOUN
fbem-10895	28	86	of	of	ADP
fbem-10895	28	87	the	the	DET
fbem-10895	28	88	work	work	NOUN
fbem-10895	28	89	.	.	PUNCT
fbem-10895	29	1	however	however	ADV
fbem-10895	29	2	,	,	PUNCT
fbem-10895	29	3	after	after	ADP
fbem-10895	29	4	the	the	DET
fbem-10895	29	5	implementation	implementation	NOUN
fbem-10895	29	6	of	of	ADP
fbem-10895	29	7	the	the	DET
fbem-10895	29	8	government	government	NOUN
fbem-10895	29	9	accounting	accounting	NOUN
fbem-10895	29	10	system	system	NOUN
fbem-10895	29	11	reform	reform	NOUN
fbem-10895	29	12	,	,	PUNCT
fbem-10895	29	13	the	the	DET
fbem-10895	29	14	financial	financial	ADJ
fbem-10895	29	15	management	management	NOUN
fbem-10895	29	16	personnel	personnel	NOUN
fbem-10895	29	17	of	of	ADP
fbem-10895	29	18	local	local	ADJ
fbem-10895	29	19	universities	university	NOUN
fbem-10895	29	20	not	not	PART
fbem-10895	29	21	only	only	ADV
fbem-10895	29	22	need	need	VERB
fbem-10895	29	23	to	to	PART
fbem-10895	29	24	carry	carry	VERB
fbem-10895	29	25	out	out	ADP
fbem-10895	29	26	accounting	accounting	NOUN
fbem-10895	29	27	,	,	PUNCT
fbem-10895	29	28	but	but	CCONJ
fbem-10895	29	29	also	also	ADV
fbem-10895	29	30	accounting	account	VERB
fbem-10895	29	31	budget	budget	NOUN
fbem-10895	29	32	accounting	accounting	NOUN
fbem-10895	29	33	.	.	PUNCT
fbem-10895	30	1	the	the	DET
fbem-10895	30	2	implementation	implementation	NOUN
fbem-10895	30	3	of	of	ADP
fbem-10895	30	4	this	this	DET
fbem-10895	30	5	way	way	NOUN
fbem-10895	30	6	of	of	ADP
fbem-10895	30	7	working	working	NOUN
fbem-10895	30	8	,	,	PUNCT
fbem-10895	30	9	not	not	PART
fbem-10895	30	10	only	only	ADV
fbem-10895	30	11	effectively	effectively	ADV
fbem-10895	30	12	improve	improve	VERB
fbem-10895	30	13	the	the	DET
fbem-10895	30	14	accuracy	accuracy	NOUN
fbem-10895	30	15	and	and	CCONJ
fbem-10895	30	16	scientific	scientific	ADJ
fbem-10895	30	17	nature	nature	NOUN
fbem-10895	30	18	of	of	ADP
fbem-10895	30	19	the	the	DET
fbem-10895	30	20	financial	financial	ADJ
fbem-10895	30	21	budget	budget	NOUN
fbem-10895	30	22	work	work	NOUN
fbem-10895	30	23	,	,	PUNCT
fbem-10895	30	24	but	but	CCONJ
fbem-10895	30	25	also	also	ADV
fbem-10895	30	26	promote	promote	VERB
fbem-10895	30	27	the	the	DET
fbem-10895	30	28	continuous	continuous	ADJ
fbem-10895	30	29	improvement	improvement	NOUN
fbem-10895	30	30	of	of	ADP
fbem-10895	30	31	the	the	DET
fbem-10895	30	32	quality	quality	NOUN
fbem-10895	30	33	of	of	ADP
fbem-10895	30	34	financial	financial	ADJ
fbem-10895	30	35	management	management	NOUN
fbem-10895	30	36	personnel	personnel	NOUN
fbem-10895	30	37	.	.	PUNCT
fbem-10895	31	1	3.2	3.2	NUM
fbem-10895	31	2	.	.	PUNCT
fbem-10895	31	3	impact	impact	NOUN
fbem-10895	31	4	on	on	ADP
fbem-10895	31	5	accounting	accounting	NOUN
fbem-10895	31	6	staff	staff	NOUN
fbem-10895	31	7	in	in	ADP
fbem-10895	31	8	local	local	ADJ
fbem-10895	31	9	universities	university	NOUN
fbem-10895	31	10	accounting	accounting	NOUN
fbem-10895	31	11	personnel	personnel	NOUN
fbem-10895	31	12	in	in	ADP
fbem-10895	31	13	local	local	ADJ
fbem-10895	31	14	universities	university	NOUN
fbem-10895	31	15	differ	differ	VERB
fbem-10895	31	16	greatly	greatly	ADV
fbem-10895	31	17	in	in	ADP
fbem-10895	31	18	their	their	PRON
fbem-10895	31	19	identity	identity	NOUN
fbem-10895	31	20	categories	category	NOUN
fbem-10895	31	21	,	,	PUNCT
fbem-10895	31	22	academic	academic	ADJ
fbem-10895	31	23	qualifications	qualification	NOUN
fbem-10895	31	24	and	and	CCONJ
fbem-10895	31	25	knowledge	knowledge	NOUN
fbem-10895	31	26	structures	structure	NOUN
fbem-10895	31	27	,	,	PUNCT
fbem-10895	31	28	and	and	CCONJ
fbem-10895	31	29	their	their	PRON
fbem-10895	31	30	various	various	ADJ
fbem-10895	31	31	competencies	competency	NOUN
fbem-10895	31	32	also	also	ADV
fbem-10895	31	33	show	show	VERB
fbem-10895	31	34	different	different	ADJ
fbem-10895	31	35	levels	level	NOUN
fbem-10895	31	36	.	.	PUNCT
fbem-10895	32	1	however	however	ADV
fbem-10895	32	2	,	,	PUNCT
fbem-10895	32	3	the	the	DET
fbem-10895	32	4	reform	reform	NOUN
fbem-10895	32	5	of	of	ADP
fbem-10895	32	6	the	the	DET
fbem-10895	32	7	governmental	governmental	ADJ
fbem-10895	32	8	accounting	accounting	NOUN
fbem-10895	32	9	system	system	NOUN
fbem-10895	32	10	involves	involve	VERB
fbem-10895	32	11	more	more	ADJ
fbem-10895	32	12	contents	content	NOUN
fbem-10895	32	13	,	,	PUNCT
fbem-10895	32	14	and	and	CCONJ
fbem-10895	32	15	it	it	PRON
fbem-10895	32	16	has	have	VERB
fbem-10895	32	17	huge	huge	ADJ
fbem-10895	32	18	differences	difference	NOUN
fbem-10895	32	19	compared	compare	VERB
fbem-10895	32	20	with	with	ADP
fbem-10895	32	21	the	the	DET
fbem-10895	32	22	previous	previous	ADJ
fbem-10895	32	23	accounting	accounting	NOUN
fbem-10895	32	24	system	system	NOUN
fbem-10895	32	25	,	,	PUNCT
fbem-10895	32	26	therefore	therefore	ADV
fbem-10895	32	27	,	,	PUNCT
fbem-10895	32	28	the	the	DET
fbem-10895	32	29	establishment	establishment	NOUN
fbem-10895	32	30	of	of	ADP
fbem-10895	32	31	a	a	DET
fbem-10895	32	32	talent	talent	NOUN
fbem-10895	32	33	team	team	NOUN
fbem-10895	32	34	is	be	AUX
fbem-10895	32	35	an	an	DET
fbem-10895	32	36	important	important	ADJ
fbem-10895	32	37	guarantee	guarantee	NOUN
fbem-10895	32	38	for	for	SCONJ
fbem-10895	32	39	local	local	ADJ
fbem-10895	32	40	universities	university	NOUN
fbem-10895	32	41	to	to	PART
fbem-10895	32	42	carry	carry	VERB
fbem-10895	32	43	out	out	ADP
fbem-10895	32	44	accounting.[3	accounting.[3	NOUN
fbem-10895	32	45	]	]	PUNCT
fbem-10895	32	46	to	to	PART
fbem-10895	32	47	better	well	ADV
fbem-10895	32	48	promote	promote	VERB
fbem-10895	32	49	the	the	DET
fbem-10895	32	50	implementation	implementation	NOUN
fbem-10895	32	51	of	of	ADP
fbem-10895	32	52	the	the	DET
fbem-10895	32	53	new	new	ADJ
fbem-10895	32	54	accounting	accounting	NOUN
fbem-10895	32	55	standards	standard	NOUN
fbem-10895	32	56	,	,	PUNCT
fbem-10895	32	57	it	it	PRON
fbem-10895	32	58	is	be	AUX
fbem-10895	32	59	necessary	necessary	ADJ
fbem-10895	32	60	to	to	PART
fbem-10895	32	61	strengthen	strengthen	VERB
fbem-10895	32	62	the	the	DET
fbem-10895	32	63	training	training	NOUN
fbem-10895	32	64	of	of	ADP
fbem-10895	32	65	accounting	accounting	NOUN
fbem-10895	32	66	personnel	personnel	NOUN
fbem-10895	32	67	.	.	PUNCT
fbem-10895	33	1	while	while	SCONJ
fbem-10895	33	2	implementing	implement	VERB
fbem-10895	33	3	the	the	DET
fbem-10895	33	4	new	new	ADJ
fbem-10895	33	5	governmental	governmental	ADJ
fbem-10895	33	6	accounting	accounting	NOUN
fbem-10895	33	7	system	system	NOUN
fbem-10895	33	8	,	,	PUNCT
fbem-10895	33	9	the	the	DET
fbem-10895	33	10	management	management	NOUN
fbem-10895	33	11	level	level	NOUN
fbem-10895	33	12	of	of	ADP
fbem-10895	33	13	accounting	accounting	NOUN
fbem-10895	33	14	personnel	personnel	NOUN
fbem-10895	33	15	in	in	ADP
fbem-10895	33	16	local	local	ADJ
fbem-10895	33	17	universities	university	NOUN
fbem-10895	33	18	should	should	AUX
fbem-10895	33	19	be	be	AUX
fbem-10895	33	20	further	far	ADV
fbem-10895	33	21	improved	improve	VERB
fbem-10895	33	22	,	,	PUNCT
fbem-10895	33	23	accounting	accounting	NOUN
fbem-10895	33	24	expertise	expertise	NOUN
fbem-10895	33	25	should	should	AUX
fbem-10895	33	26	be	be	AUX
fbem-10895	33	27	strengthened	strengthen	VERB
fbem-10895	33	28	,	,	PUNCT
fbem-10895	33	29	and	and	CCONJ
fbem-10895	33	30	the	the	DET
fbem-10895	33	31	reform	reform	NOUN
fbem-10895	33	32	of	of	ADP
fbem-10895	33	33	the	the	DET
fbem-10895	33	34	financial	financial	ADJ
fbem-10895	33	35	system	system	NOUN
fbem-10895	33	36	of	of	ADP
fbem-10895	33	37	local	local	ADJ
fbem-10895	33	38	universities	university	NOUN
fbem-10895	33	39	should	should	AUX
fbem-10895	33	40	be	be	AUX
fbem-10895	33	41	promoted	promote	VERB
fbem-10895	33	42	.	.	PUNCT
fbem-10895	34	1	in	in	ADP
fbem-10895	34	2	the	the	DET
fbem-10895	34	3	context	context	NOUN
fbem-10895	34	4	of	of	ADP
fbem-10895	34	5	the	the	DET
fbem-10895	34	6	new	new	ADJ
fbem-10895	34	7	era	era	NOUN
fbem-10895	34	8	,	,	PUNCT
fbem-10895	34	9	the	the	DET
fbem-10895	34	10	financial	financial	ADJ
fbem-10895	34	11	managers	manager	NOUN
fbem-10895	34	12	of	of	ADP
fbem-10895	34	13	local	local	ADJ
fbem-10895	34	14	colleges	college	NOUN
fbem-10895	34	15	and	and	CCONJ
fbem-10895	34	16	universities	university	NOUN
fbem-10895	34	17	should	should	AUX
fbem-10895	34	18	make	make	VERB
fbem-10895	34	19	full	full	ADJ
fbem-10895	34	20	use	use	NOUN
fbem-10895	34	21	of	of	ADP
fbem-10895	34	22	their	their	PRON
fbem-10895	34	23	fragmented	fragmented	ADJ
fbem-10895	34	24	time	time	NOUN
fbem-10895	34	25	,	,	PUNCT
fbem-10895	34	26	constantly	constantly	ADV
fbem-10895	34	27	study	study	VERB
fbem-10895	34	28	on	on	ADP
fbem-10895	34	29	their	their	PRON
fbem-10895	34	30	own	own	ADJ
fbem-10895	34	31	,	,	PUNCT
fbem-10895	34	32	constantly	constantly	ADV
fbem-10895	34	33	strengthen	strengthen	VERB
fbem-10895	34	34	their	their	PRON
fbem-10895	34	35	professional	professional	ADJ
fbem-10895	34	36	knowledge	knowledge	NOUN
fbem-10895	34	37	,	,	PUNCT
fbem-10895	34	38	constantly	constantly	ADV
fbem-10895	34	39	improve	improve	VERB
fbem-10895	34	40	their	their	PRON
fbem-10895	34	41	management	management	NOUN
fbem-10895	34	42	ability	ability	NOUN
fbem-10895	34	43	.	.	PUNCT
fbem-10895	35	1	in	in	ADP
fbem-10895	35	2	the	the	DET
fbem-10895	35	3	study	study	NOUN
fbem-10895	35	4	of	of	ADP
fbem-10895	35	5	local	local	ADJ
fbem-10895	35	6	universities	university	NOUN
fbem-10895	35	7	,	,	PUNCT
fbem-10895	35	8	accounting	accounting	NOUN
fbem-10895	35	9	work	work	NOUN
fbem-10895	35	10	should	should	AUX
fbem-10895	35	11	give	give	VERB
fbem-10895	35	12	full	full	ADJ
fbem-10895	35	13	play	play	NOUN
fbem-10895	35	14	to	to	ADP
fbem-10895	35	15	the	the	DET
fbem-10895	35	16	subjective	subjective	ADJ
fbem-10895	35	17	initiative	initiative	NOUN
fbem-10895	35	18	of	of	ADP
fbem-10895	35	19	the	the	DET
fbem-10895	35	20	staff	staff	NOUN
fbem-10895	35	21	,	,	PUNCT
fbem-10895	35	22	under	under	ADP
fbem-10895	35	23	the	the	DET
fbem-10895	35	24	guidance	guidance	NOUN
fbem-10895	35	25	of	of	ADP
fbem-10895	35	26	the	the	DET
fbem-10895	35	27	new	new	ADJ
fbem-10895	35	28	government	government	NOUN
fbem-10895	35	29	accounting	accounting	NOUN
fbem-10895	35	30	system	system	NOUN
fbem-10895	35	31	,	,	PUNCT
fbem-10895	35	32	to	to	PART
fbem-10895	35	33	make	make	VERB
fbem-10895	35	34	more	more	ADV
fbem-10895	35	35	suitable	suitable	ADJ
fbem-10895	35	36	for	for	ADP
fbem-10895	35	37	the	the	DET
fbem-10895	35	38	development	development	NOUN
fbem-10895	35	39	of	of	ADP
fbem-10895	35	40	local	local	ADJ
fbem-10895	35	41	universities	university	NOUN
fbem-10895	35	42	and	and	CCONJ
fbem-10895	35	43	colleges	college	NOUN
fbem-10895	35	44	system	system	NOUN
fbem-10895	35	45	.	.	PUNCT
fbem-10895	36	1	university	university	NOUN
fbem-10895	36	2	financial	financial	ADJ
fbem-10895	36	3	managers	manager	NOUN
fbem-10895	36	4	should	should	AUX
fbem-10895	36	5	have	have	VERB
fbem-10895	36	6	a	a	DET
fbem-10895	36	7	certain	certain	ADJ
fbem-10895	36	8	understanding	understanding	NOUN
fbem-10895	36	9	of	of	ADP
fbem-10895	36	10	the	the	DET
fbem-10895	36	11	business	business	NOUN
fbem-10895	36	12	they	they	PRON
fbem-10895	36	13	are	be	AUX
fbem-10895	36	14	engaged	engage	VERB
fbem-10895	36	15	in	in	ADP
fbem-10895	36	16	,	,	PUNCT
fbem-10895	36	17	and	and	CCONJ
fbem-10895	36	18	gradually	gradually	ADV
fbem-10895	36	19	master	master	VERB
fbem-10895	36	20	its	its	PRON
fbem-10895	36	21	relevant	relevant	ADJ
fbem-10895	36	22	theories	theory	NOUN
fbem-10895	36	23	.	.	PUNCT
fbem-10895	37	1	in	in	ADP
fbem-10895	37	2	the	the	DET
fbem-10895	37	3	financial	financial	ADJ
fbem-10895	37	4	management	management	NOUN
fbem-10895	37	5	work	work	NOUN
fbem-10895	37	6	,	,	PUNCT
fbem-10895	37	7	on	on	ADP
fbem-10895	37	8	the	the	DET
fbem-10895	37	9	one	one	NUM
fbem-10895	37	10	hand	hand	NOUN
fbem-10895	37	11	,	,	PUNCT
fbem-10895	37	12	we	we	PRON
fbem-10895	37	13	should	should	AUX
fbem-10895	37	14	strengthen	strengthen	VERB
fbem-10895	37	15	the	the	DET
fbem-10895	37	16	training	training	NOUN
fbem-10895	37	17	of	of	ADP
fbem-10895	37	18	financial	financial	ADJ
fbem-10895	37	19	personnel	personnel	NOUN
fbem-10895	37	20	,	,	PUNCT
fbem-10895	37	21	on	on	ADP
fbem-10895	37	22	the	the	DET
fbem-10895	37	23	one	one	NUM
fbem-10895	37	24	hand	hand	NOUN
fbem-10895	37	25	,	,	PUNCT
fbem-10895	37	26	we	we	PRON
fbem-10895	37	27	should	should	AUX
fbem-10895	37	28	strengthen	strengthen	VERB
fbem-10895	37	29	the	the	DET
fbem-10895	37	30	management	management	NOUN
fbem-10895	37	31	of	of	ADP
fbem-10895	37	32	financial	financial	ADJ
fbem-10895	37	33	personnel	personnel	NOUN
fbem-10895	37	34	,	,	PUNCT
fbem-10895	37	35	on	on	ADP
fbem-10895	37	36	the	the	DET
fbem-10895	37	37	other	other	ADJ
fbem-10895	37	38	hand	hand	NOUN
fbem-10895	37	39	,	,	PUNCT
fbem-10895	37	40	we	we	PRON
fbem-10895	37	41	should	should	AUX
fbem-10895	37	42	strengthen	strengthen	VERB
fbem-10895	37	43	the	the	DET
fbem-10895	37	44	systematic	systematic	ADJ
fbem-10895	37	45	assessment	assessment	NOUN
fbem-10895	37	46	of	of	ADP
fbem-10895	37	47	the	the	DET
fbem-10895	37	48	professional	professional	ADJ
fbem-10895	37	49	quality	quality	NOUN
fbem-10895	37	50	of	of	ADP
fbem-10895	37	51	financial	financial	ADJ
fbem-10895	37	52	personnel	personnel	NOUN
fbem-10895	37	53	.	.	PUNCT
fbem-10895	38	1	besides	besides	SCONJ
fbem-10895	38	2	,	,	PUNCT
fbem-10895	38	3	the	the	DET
fbem-10895	38	4	higher	high	ADJ
fbem-10895	38	5	education	education	NOUN
fbem-10895	38	6	institutions	institution	NOUN
fbem-10895	38	7	can	can	AUX
fbem-10895	38	8	also	also	ADV
fbem-10895	38	9	hold	hold	VERB
fbem-10895	38	10	lectures	lecture	NOUN
fbem-10895	38	11	on	on	ADP
fbem-10895	38	12	financial	financial	ADJ
fbem-10895	38	13	knowledge	knowledge	NOUN
fbem-10895	38	14	from	from	ADP
fbem-10895	38	15	time	time	NOUN
fbem-10895	38	16	to	to	ADP
fbem-10895	38	17	time	time	NOUN
fbem-10895	38	18	,	,	PUNCT
fbem-10895	38	19	optimize	optimize	VERB
fbem-10895	38	20	the	the	DET
fbem-10895	38	21	implementation	implementation	NOUN
fbem-10895	38	22	of	of	ADP
fbem-10895	38	23	the	the	DET
fbem-10895	38	24	responsibility	responsibility	NOUN
fbem-10895	38	25	system	system	NOUN
fbem-10895	38	26	in	in	ADP
fbem-10895	38	27	local	local	ADJ
fbem-10895	38	28	universities	university	NOUN
fbem-10895	38	29	,	,	PUNCT
fbem-10895	38	30	and	and	CCONJ
fbem-10895	38	31	let	let	VERB
fbem-10895	38	32	a	a	DET
fbem-10895	38	33	few	few	ADJ
fbem-10895	38	34	managers	manager	NOUN
fbem-10895	38	35	understand	understand	VERB
fbem-10895	38	36	the	the	DET
fbem-10895	38	37	function	function	NOUN
fbem-10895	38	38	of	of	ADP
fbem-10895	38	39	the	the	DET
fbem-10895	38	40	new	new	ADJ
fbem-10895	38	41	government	government	NOUN
fbem-10895	38	42	accounting	accounting	NOUN
fbem-10895	38	43	system.[4	system.[4	NOUN
fbem-10895	38	44	]	]	X
fbem-10895	38	45	the	the	DET
fbem-10895	38	46	best	good	ADJ
fbem-10895	38	47	way	way	NOUN
fbem-10895	38	48	is	be	AUX
fbem-10895	38	49	to	to	PART
fbem-10895	38	50	combine	combine	VERB
fbem-10895	38	51	the	the	DET
fbem-10895	38	52	results	result	NOUN
fbem-10895	38	53	of	of	ADP
fbem-10895	38	54	the	the	DET
fbem-10895	38	55	training	training	NOUN
fbem-10895	38	56	and	and	CCONJ
fbem-10895	38	57	assessment	assessment	NOUN
fbem-10895	38	58	of	of	ADP
fbem-10895	38	59	the	the	DET
fbem-10895	38	60	accounting	accounting	NOUN
fbem-10895	38	61	staff	staff	NOUN
fbem-10895	38	62	of	of	ADP
fbem-10895	38	63	local	local	ADJ
fbem-10895	38	64	universities	university	NOUN
fbem-10895	38	65	with	with	ADP
fbem-10895	38	66	the	the	DET
fbem-10895	38	67	performance	performance	NOUN
fbem-10895	38	68	appraisal	appraisal	NOUN
fbem-10895	38	69	of	of	ADP
fbem-10895	38	70	individuals	individual	NOUN
fbem-10895	38	71	,	,	PUNCT
fbem-10895	38	72	to	to	PART
fbem-10895	38	73	stimulate	stimulate	VERB
fbem-10895	38	74	the	the	DET
fbem-10895	38	75	autonomy	autonomy	NOUN
fbem-10895	38	76	of	of	ADP
fbem-10895	38	77	the	the	DET
fbem-10895	38	78	accounting	accounting	NOUN
fbem-10895	38	79	managers	manager	NOUN
fbem-10895	38	80	by	by	ADP
fbem-10895	38	81	means	mean	NOUN
fbem-10895	38	82	of	of	ADP
fbem-10895	38	83	salary	salary	NOUN
fbem-10895	38	84	,	,	PUNCT
fbem-10895	38	85	to	to	PART
fbem-10895	38	86	reform	reform	VERB
fbem-10895	38	87	the	the	DET
fbem-10895	38	88	traditional	traditional	ADJ
fbem-10895	38	89	school	school	NOUN
fbem-10895	38	90	accounting	accounting	NOUN
fbem-10895	38	91	system	system	NOUN
fbem-10895	38	92	,	,	PUNCT
fbem-10895	38	93	and	and	CCONJ
fbem-10895	38	94	to	to	PART
fbem-10895	38	95	conduct	conduct	VERB
fbem-10895	38	96	research	research	NOUN
fbem-10895	38	97	on	on	ADP
fbem-10895	38	98	computerization	computerization	NOUN
fbem-10895	38	99	,	,	PUNCT
fbem-10895	38	100	so	so	SCONJ
fbem-10895	38	101	that	that	SCONJ
fbem-10895	38	102	the	the	DET
fbem-10895	38	103	staff	staff	NOUN
fbem-10895	38	104	of	of	ADP
fbem-10895	38	105	local	local	ADJ
fbem-10895	38	106	colleges	college	NOUN
fbem-10895	38	107	and	and	CCONJ
fbem-10895	38	108	universities	university	NOUN
fbem-10895	38	109	can	can	AUX
fbem-10895	38	110	better	well	ADV
fbem-10895	38	111	master	master	VERB
fbem-10895	38	112	the	the	DET
fbem-10895	38	113	modern	modern	ADJ
fbem-10895	38	114	technology	technology	NOUN
fbem-10895	38	115	of	of	ADP
fbem-10895	38	116	network	network	NOUN
fbem-10895	38	117	software	software	NOUN
fbem-10895	38	118	.	.	PUNCT
fbem-10895	39	1	therefore	therefore	ADV
fbem-10895	39	2	,	,	PUNCT
fbem-10895	39	3	financial	financial	ADJ
fbem-10895	39	4	staff	staff	NOUN
fbem-10895	39	5	to	to	PART
fbem-10895	39	6	keep	keep	VERB
fbem-10895	39	7	up	up	ADP
fbem-10895	39	8	with	with	ADP
fbem-10895	39	9	the	the	DET
fbem-10895	39	10	pace	pace	NOUN
fbem-10895	39	11	of	of	ADP
fbem-10895	39	12	change	change	NOUN
fbem-10895	39	13	,	,	PUNCT
fbem-10895	39	14	we	we	PRON
fbem-10895	39	15	need	need	VERB
fbem-10895	39	16	to	to	PART
fbem-10895	39	17	spend	spend	VERB
fbem-10895	39	18	more	more	ADJ
fbem-10895	39	19	effort	effort	NOUN
fbem-10895	39	20	to	to	PART
fbem-10895	39	21	learn	learn	VERB
fbem-10895	39	22	more	more	ADJ
fbem-10895	39	23	new	new	ADJ
fbem-10895	39	24	accounting	accounting	NOUN
fbem-10895	39	25	theories	theory	NOUN
fbem-10895	39	26	and	and	CCONJ
fbem-10895	39	27	new	new	ADJ
fbem-10895	39	28	financial	financial	ADJ
fbem-10895	39	29	software	software	NOUN
fbem-10895	39	30	.	.	PUNCT
fbem-10895	40	1	3.3	3.3	NUM
fbem-10895	40	2	.	.	PUNCT
fbem-10895	40	3	impact	impact	NOUN
fbem-10895	40	4	on	on	ADP
fbem-10895	40	5	research	research	NOUN
fbem-10895	40	6	cost	cost	NOUN
fbem-10895	40	7	inputs	input	NOUN
fbem-10895	40	8	in	in	ADP
fbem-10895	40	9	our	our	PRON
fbem-10895	40	10	governmental	governmental	ADJ
fbem-10895	40	11	accounting	accounting	NOUN
fbem-10895	40	12	system	system	NOUN
fbem-10895	40	13	,	,	PUNCT
fbem-10895	40	14	the	the	DET
fbem-10895	40	15	categorization	categorization	NOUN
fbem-10895	40	16	of	of	ADP
fbem-10895	40	17	costs	cost	NOUN
fbem-10895	40	18	and	and	CCONJ
fbem-10895	40	19	expenses	expense	NOUN
fbem-10895	40	20	,	,	PUNCT
fbem-10895	40	21	as	as	ADV
fbem-10895	40	22	well	well	ADV
fbem-10895	40	23	as	as	ADP
fbem-10895	40	24	the	the	DET
fbem-10895	40	25	accounting	accounting	NOUN
fbem-10895	40	26	of	of	ADP
fbem-10895	40	27	costs	cost	NOUN
fbem-10895	40	28	and	and	CCONJ
fbem-10895	40	29	expenses	expense	NOUN
fbem-10895	40	30	,	,	PUNCT
fbem-10895	40	31	are	be	AUX
fbem-10895	40	32	more	more	ADV
fbem-10895	40	33	clearly	clearly	ADV
fbem-10895	40	34	defined	define	VERB
fbem-10895	40	35	.	.	PUNCT
fbem-10895	41	1	the	the	DET
fbem-10895	41	2	introduction	introduction	NOUN
fbem-10895	41	3	of	of	ADP
fbem-10895	41	4	this	this	DET
fbem-10895	41	5	concept	concept	NOUN
fbem-10895	41	6	provides	provide	VERB
fbem-10895	41	7	strong	strong	ADJ
fbem-10895	41	8	support	support	NOUN
fbem-10895	41	9	for	for	SCONJ
fbem-10895	41	10	university	university	NOUN
fbem-10895	41	11	financial	financial	ADJ
fbem-10895	41	12	staff	staff	NOUN
fbem-10895	41	13	to	to	PART
fbem-10895	41	14	do	do	VERB
fbem-10895	41	15	a	a	DET
fbem-10895	41	16	good	good	ADJ
fbem-10895	41	17	job	job	NOUN
fbem-10895	41	18	of	of	ADP
fbem-10895	41	19	accounting	account	VERB
fbem-10895	41	20	for	for	ADP
fbem-10895	41	21	costs	cost	NOUN
fbem-10895	41	22	and	and	CCONJ
fbem-10895	41	23	expenses	expense	NOUN
fbem-10895	41	24	,	,	PUNCT
fbem-10895	41	25	and	and	CCONJ
fbem-10895	41	26	improves	improve	VERB
fbem-10895	41	27	the	the	DET
fbem-10895	41	28	university	university	NOUN
fbem-10895	41	29	's	's	PART
fbem-10895	41	30	awareness	awareness	NOUN
fbem-10895	41	31	of	of	ADP
fbem-10895	41	32	cost	cost	NOUN
fbem-10895	41	33	management	management	NOUN
fbem-10895	41	34	,	,	PUNCT
fbem-10895	41	35	so	so	SCONJ
fbem-10895	41	36	that	that	SCONJ
fbem-10895	41	37	the	the	DET
fbem-10895	41	38	university	university	NOUN
fbem-10895	41	39	pays	pay	VERB
fbem-10895	41	40	more	more	ADJ
fbem-10895	41	41	attention	attention	NOUN
fbem-10895	41	42	to	to	ADP
fbem-10895	41	43	the	the	DET
fbem-10895	41	44	university	university	NOUN
fbem-10895	41	45	's	's	PART
fbem-10895	41	46	cost	cost	NOUN
fbem-10895	41	47	and	and	CCONJ
fbem-10895	41	48	expense	expense	NOUN
fbem-10895	41	49	management	management	NOUN
fbem-10895	41	50	.	.	PUNCT
fbem-10895	42	1	it	it	PRON
fbem-10895	42	2	allows	allow	VERB
fbem-10895	42	3	local	local	ADJ
fbem-10895	42	4	university	university	NOUN
fbem-10895	42	5	financial	financial	ADJ
fbem-10895	42	6	staff	staff	NOUN
fbem-10895	42	7	to	to	PART
fbem-10895	42	8	reacquaint	reacquaint	VERB
fbem-10895	42	9	themselves	themselves	PRON
fbem-10895	42	10	with	with	ADP
fbem-10895	42	11	cost	cost	NOUN
fbem-10895	42	12	management	management	NOUN
fbem-10895	42	13	,	,	PUNCT
fbem-10895	42	14	further	far	ADV
fbem-10895	42	15	enhances	enhance	VERB
fbem-10895	42	16	the	the	DET
fbem-10895	42	17	effectiveness	effectiveness	NOUN
fbem-10895	42	18	of	of	ADP
fbem-10895	42	19	cost	cost	NOUN
fbem-10895	42	20	accounting	accounting	NOUN
fbem-10895	42	21	in	in	ADP
fbem-10895	42	22	local	local	ADJ
fbem-10895	42	23	universities	university	NOUN
fbem-10895	42	24	,	,	PUNCT
fbem-10895	42	25	and	and	CCONJ
fbem-10895	42	26	lays	lay	VERB
fbem-10895	42	27	the	the	DET
fbem-10895	42	28	foundation	foundation	NOUN
fbem-10895	42	29	for	for	ADP
fbem-10895	42	30	the	the	DET
fbem-10895	42	31	implementation	implementation	NOUN
fbem-10895	42	32	of	of	ADP
fbem-10895	42	33	cost	cost	NOUN
fbem-10895	42	34	accounting	accounting	NOUN
fbem-10895	42	35	in	in	ADP
fbem-10895	42	36	local	local	ADJ
fbem-10895	42	37	universities	university	NOUN
fbem-10895	42	38	.	.	PUNCT
fbem-10895	43	1	with	with	ADP
fbem-10895	43	2	the	the	DET
fbem-10895	43	3	deepening	deepening	NOUN
fbem-10895	43	4	of	of	ADP
fbem-10895	43	5	the	the	DET
fbem-10895	43	6	new	new	ADJ
fbem-10895	43	7	round	round	NOUN
fbem-10895	43	8	of	of	ADP
fbem-10895	43	9	national	national	ADJ
fbem-10895	43	10	accounting	accounting	NOUN
fbem-10895	43	11	system	system	NOUN
fbem-10895	43	12	reform	reform	NOUN
fbem-10895	43	13	,	,	PUNCT
fbem-10895	43	14	all	all	DET
fbem-10895	43	15	local	local	ADJ
fbem-10895	43	16	colleges	college	NOUN
fbem-10895	43	17	and	and	CCONJ
fbem-10895	43	18	universities	university	NOUN
fbem-10895	43	19	in	in	ADP
fbem-10895	43	20	china	china	PROPN
fbem-10895	43	21	have	have	AUX
fbem-10895	43	22	made	make	VERB
fbem-10895	43	23	changes	change	NOUN
fbem-10895	43	24	to	to	ADP
fbem-10895	43	25	the	the	DET
fbem-10895	43	26	existing	exist	VERB
fbem-10895	43	27	teaching	teaching	NOUN
fbem-10895	43	28	mode	mode	NOUN
fbem-10895	43	29	,	,	PUNCT
fbem-10895	43	30	especially	especially	ADV
fbem-10895	43	31	the	the	DET
fbem-10895	43	32	rational	rational	ADJ
fbem-10895	43	33	allocation	allocation	NOUN
fbem-10895	43	34	of	of	ADP
fbem-10895	43	35	teaching	teach	VERB
fbem-10895	43	36	resources	resource	NOUN
fbem-10895	43	37	.	.	PUNCT
fbem-10895	44	1	in	in	ADP
fbem-10895	44	2	this	this	DET
fbem-10895	44	3	case	case	NOUN
fbem-10895	44	4	,	,	PUNCT
fbem-10895	44	5	local	local	ADJ
fbem-10895	44	6	colleges	college	NOUN
fbem-10895	44	7	and	and	CCONJ
fbem-10895	44	8	universities	university	NOUN
fbem-10895	44	9	should	should	AUX
fbem-10895	44	10	expand	expand	VERB
fbem-10895	44	11	the	the	DET
fbem-10895	44	12	types	type	NOUN
fbem-10895	44	13	of	of	ADP
fbem-10895	44	14	management	management	NOUN
fbem-10895	44	15	of	of	ADP
fbem-10895	44	16	assets	asset	NOUN
fbem-10895	44	17	and	and	CCONJ
fbem-10895	44	18	adopt	adopt	VERB
fbem-10895	44	19	standardized	standardized	ADJ
fbem-10895	44	20	management	management	NOUN
fbem-10895	44	21	methods.[5	methods.[5	PRON
fbem-10895	44	22	]	]	PUNCT
fbem-10895	44	23	after	after	ADP
fbem-10895	44	24	the	the	DET
fbem-10895	44	25	introduction	introduction	NOUN
fbem-10895	44	26	of	of	ADP
fbem-10895	44	27	china	china	PROPN
fbem-10895	44	28	's	's	PART
fbem-10895	44	29	new	new	ADJ
fbem-10895	44	30	government	government	NOUN
fbem-10895	44	31	accounting	accounting	NOUN
fbem-10895	44	32	policy	policy	NOUN
fbem-10895	44	33	,	,	PUNCT
fbem-10895	44	34	many	many	ADJ
fbem-10895	44	35	local	local	ADJ
fbem-10895	44	36	colleges	college	NOUN
fbem-10895	44	37	and	and	CCONJ
fbem-10895	44	38	universities	university	NOUN
fbem-10895	44	39	have	have	AUX
fbem-10895	44	40	improved	improve	VERB
fbem-10895	44	41	the	the	DET
fbem-10895	44	42	management	management	NOUN
fbem-10895	44	43	standards	standard	NOUN
fbem-10895	44	44	and	and	CCONJ
fbem-10895	44	45	content	content	NOUN
fbem-10895	44	46	standards	standard	NOUN
fbem-10895	44	47	of	of	ADP
fbem-10895	44	48	their	their	PRON
fbem-10895	44	49	own	own	ADJ
fbem-10895	44	50	fixed	fix	VERB
fbem-10895	44	51	assets	asset	NOUN
fbem-10895	44	52	,	,	PUNCT
fbem-10895	44	53	and	and	CCONJ
fbem-10895	44	54	analyzed	analyze	VERB
fbem-10895	44	55	the	the	DET
fbem-10895	44	56	financial	financial	ADJ
fbem-10895	44	57	value	value	NOUN
fbem-10895	44	58	of	of	ADP
fbem-10895	44	59	various	various	ADJ
fbem-10895	44	60	assets	asset	NOUN
fbem-10895	44	61	,	,	PUNCT
fbem-10895	44	62	so	so	SCONJ
fbem-10895	44	63	as	as	SCONJ
fbem-10895	44	64	to	to	PART
fbem-10895	44	65	conduct	conduct	VERB
fbem-10895	44	66	an	an	DET
fbem-10895	44	67	in	in	ADP
fbem-10895	44	68	-	-	PUNCT
fbem-10895	44	69	depth	depth	NOUN
fbem-10895	44	70	discussion	discussion	NOUN
fbem-10895	44	71	on	on	ADP
fbem-10895	44	72	the	the	DET
fbem-10895	44	73	work	work	NOUN
fbem-10895	44	74	of	of	ADP
fbem-10895	44	75	accounting	accounting	NOUN
fbem-10895	44	76	.	.	PUNCT
fbem-10895	45	1	in	in	ADP
fbem-10895	45	2	scientific	scientific	ADJ
fbem-10895	45	3	research	research	NOUN
fbem-10895	45	4	topics	topic	NOUN
fbem-10895	45	5	,	,	PUNCT
fbem-10895	45	6	various	various	ADJ
fbem-10895	45	7	assets	asset	NOUN
fbem-10895	45	8	are	be	AUX
fbem-10895	45	9	also	also	ADV
fbem-10895	45	10	an	an	DET
fbem-10895	45	11	important	important	ADJ
fbem-10895	45	12	accounting	accounting	NOUN
fbem-10895	45	13	work	work	NOUN
fbem-10895	45	14	.	.	PUNCT
fbem-10895	46	1	it	it	PRON
fbem-10895	46	2	is	be	AUX
fbem-10895	46	3	necessary	necessary	ADJ
fbem-10895	46	4	to	to	PART
fbem-10895	46	5	truly	truly	ADV
fbem-10895	46	6	implement	implement	VERB
fbem-10895	46	7	the	the	DET
fbem-10895	46	8	cost	cost	NOUN
fbem-10895	46	9	accounting	accounting	NOUN
fbem-10895	46	10	of	of	ADP
fbem-10895	46	11	scientific	scientific	ADJ
fbem-10895	46	12	research	research	NOUN
fbem-10895	46	13	to	to	ADP
fbem-10895	46	14	local	local	ADJ
fbem-10895	46	15	universities	university	NOUN
fbem-10895	46	16	as	as	ADP
fbem-10895	46	17	a	a	DET
fbem-10895	46	18	whole	whole	NOUN
fbem-10895	46	19	,	,	PUNCT
fbem-10895	46	20	so	so	SCONJ
fbem-10895	46	21	that	that	SCONJ
fbem-10895	46	22	the	the	DET
fbem-10895	46	23	accounting	accounting	NOUN
fbem-10895	46	24	of	of	ADP
fbem-10895	46	25	local	local	ADJ
fbem-10895	46	26	universities	university	NOUN
fbem-10895	46	27	as	as	ADP
fbem-10895	46	28	a	a	DET
fbem-10895	46	29	whole	whole	NOUN
fbem-10895	46	30	can	can	AUX
fbem-10895	46	31	be	be	AUX
fbem-10895	46	32	improved	improve	VERB
fbem-10895	46	33	.	.	PUNCT
fbem-10895	47	1	in	in	ADP
fbem-10895	47	2	the	the	DET
fbem-10895	47	3	traditional	traditional	ADJ
fbem-10895	47	4	accounting	accounting	NOUN
fbem-10895	47	5	system	system	NOUN
fbem-10895	47	6	of	of	ADP
fbem-10895	47	7	local	local	ADJ
fbem-10895	47	8	colleges	college	NOUN
fbem-10895	47	9	and	and	CCONJ
fbem-10895	47	10	universities	university	NOUN
fbem-10895	47	11	,	,	PUNCT
fbem-10895	47	12	the	the	DET
fbem-10895	47	13	classification	classification	NOUN
fbem-10895	47	14	of	of	ADP
fbem-10895	47	15	scientific	scientific	ADJ
fbem-10895	47	16	research	research	NOUN
fbem-10895	47	17	costs	cost	NOUN
fbem-10895	47	18	is	be	AUX
fbem-10895	47	19	not	not	PART
fbem-10895	47	20	clear	clear	ADJ
fbem-10895	47	21	enough	enough	ADV
fbem-10895	47	22	,	,	PUNCT
fbem-10895	47	23	for	for	ADP
fbem-10895	47	24	example	example	NOUN
fbem-10895	47	25	,	,	PUNCT
fbem-10895	47	26	the	the	DET
fbem-10895	47	27	water	water	NOUN
fbem-10895	47	28	and	and	CCONJ
fbem-10895	47	29	electricity	electricity	NOUN
fbem-10895	47	30	costs	cost	NOUN
fbem-10895	47	31	of	of	ADP
fbem-10895	47	32	local	local	ADJ
fbem-10895	47	33	colleges	college	NOUN
fbem-10895	47	34	and	and	CCONJ
fbem-10895	47	35	universities	university	NOUN
fbem-10895	47	36	usually	usually	ADV
fbem-10895	47	37	can	can	AUX
fbem-10895	47	38	not	not	PART
fbem-10895	47	39	be	be	AUX
fbem-10895	47	40	categorized	categorize	VERB
fbem-10895	47	41	as	as	ADP
fbem-10895	47	42	direct	direct	ADJ
fbem-10895	47	43	scientific	scientific	ADJ
fbem-10895	47	44	research	research	NOUN
fbem-10895	47	45	incurred	incur	VERB
fbem-10895	47	46	costs	cost	NOUN
fbem-10895	47	47	,	,	PUNCT
fbem-10895	47	48	but	but	CCONJ
fbem-10895	47	49	are	be	AUX
fbem-10895	47	50	categorized	categorize	VERB
fbem-10895	47	51	as	as	ADP
fbem-10895	47	52	logistical	logistical	ADJ
fbem-10895	47	53	support	support	NOUN
fbem-10895	47	54	costs	cost	NOUN
fbem-10895	47	55	.	.	PUNCT
fbem-10895	48	1	the	the	DET
fbem-10895	48	2	use	use	NOUN
fbem-10895	48	3	of	of	ADP
fbem-10895	48	4	water	water	NOUN
fbem-10895	48	5	and	and	CCONJ
fbem-10895	48	6	electricity	electricity	NOUN
fbem-10895	48	7	costs	cost	NOUN
fbem-10895	48	8	in	in	ADP
fbem-10895	48	9	local	local	ADJ
fbem-10895	48	10	colleges	college	NOUN
fbem-10895	48	11	and	and	CCONJ
fbem-10895	48	12	universities	university	NOUN
fbem-10895	48	13	is	be	AUX
fbem-10895	48	14	relatively	relatively	ADV
fbem-10895	48	15	wide	wide	ADJ
fbem-10895	48	16	,	,	PUNCT
fbem-10895	48	17	but	but	CCONJ
fbem-10895	48	18	their	their	PRON
fbem-10895	48	19	consumption	consumption	NOUN
fbem-10895	48	20	is	be	AUX
fbem-10895	48	21	also	also	ADV
fbem-10895	48	22	relatively	relatively	ADV
fbem-10895	48	23	large	large	ADJ
fbem-10895	48	24	,	,	PUNCT
fbem-10895	48	25	if	if	SCONJ
fbem-10895	48	26	there	there	PRON
fbem-10895	48	27	is	be	VERB
fbem-10895	48	28	no	no	DET
fbem-10895	48	29	clear	clear	ADJ
fbem-10895	48	30	division	division	NOUN
fbem-10895	48	31	of	of	ADP
fbem-10895	48	32	these	these	DET
fbem-10895	48	33	specific	specific	ADJ
fbem-10895	48	34	costs	cost	NOUN
fbem-10895	48	35	,	,	PUNCT
fbem-10895	48	36	it	it	PRON
fbem-10895	48	37	is	be	AUX
fbem-10895	48	38	not	not	PART
fbem-10895	48	39	conducive	conducive	ADJ
fbem-10895	48	40	to	to	ADP
fbem-10895	48	41	the	the	DET
fbem-10895	48	42	later	later	ADJ
fbem-10895	48	43	accounting	accounting	NOUN
fbem-10895	48	44	,	,	PUNCT
fbem-10895	48	45	and	and	CCONJ
fbem-10895	48	46	it	it	PRON
fbem-10895	48	47	does	do	AUX
fbem-10895	48	48	not	not	PART
fbem-10895	48	49	guarantee	guarantee	VERB
fbem-10895	48	50	the	the	DET
fbem-10895	48	51	reliability	reliability	NOUN
fbem-10895	48	52	of	of	ADP
fbem-10895	48	53	the	the	DET
fbem-10895	48	54	cost	cost	NOUN
fbem-10895	48	55	.	.	PUNCT
fbem-10895	49	1	local	local	ADJ
fbem-10895	49	2	colleges	college	NOUN
fbem-10895	49	3	and	and	CCONJ
fbem-10895	49	4	universities	university	NOUN
fbem-10895	49	5	in	in	ADP
fbem-10895	49	6	the	the	DET
fbem-10895	49	7	implementation	implementation	NOUN
fbem-10895	49	8	of	of	ADP
fbem-10895	49	9	scientific	scientific	ADJ
fbem-10895	49	10	research	research	NOUN
fbem-10895	49	11	projects	project	NOUN
fbem-10895	49	12	in	in	ADP
fbem-10895	49	13	the	the	DET
fbem-10895	49	14	process	process	NOUN
fbem-10895	49	15	,	,	PUNCT
fbem-10895	49	16	to	to	PART
fbem-10895	49	17	give	give	VERB
fbem-10895	49	18	full	full	ADJ
fbem-10895	49	19	play	play	NOUN
fbem-10895	49	20	to	to	ADP
fbem-10895	49	21	the	the	DET
fbem-10895	49	22	role	role	NOUN
fbem-10895	49	23	of	of	ADP
fbem-10895	49	24	scientific	scientific	ADJ
fbem-10895	49	25	research	research	NOUN
fbem-10895	49	26	,	,	PUNCT
fbem-10895	49	27	it	it	PRON
fbem-10895	49	28	is	be	AUX
fbem-10895	49	29	necessary	necessary	ADJ
fbem-10895	49	30	to	to	PART
fbem-10895	49	31	establish	establish	VERB
fbem-10895	49	32	a	a	DET
fbem-10895	49	33	scientific	scientific	ADJ
fbem-10895	49	34	research	research	NOUN
fbem-10895	49	35	system	system	NOUN
fbem-10895	49	36	for	for	ADP
fbem-10895	49	37	scientific	scientific	ADJ
fbem-10895	49	38	research	research	NOUN
fbem-10895	49	39	projects	project	NOUN
fbem-10895	49	40	.	.	PUNCT
fbem-10895	50	1	under	under	ADP
fbem-10895	50	2	the	the	DET
fbem-10895	50	3	management	management	NOUN
fbem-10895	50	4	system	system	NOUN
fbem-10895	50	5	of	of	ADP
fbem-10895	50	6	local	local	ADJ
fbem-10895	50	7	universities	university	NOUN
fbem-10895	50	8	in	in	ADP
fbem-10895	50	9	the	the	DET
fbem-10895	50	10	new	new	ADJ
fbem-10895	50	11	era	era	NOUN
fbem-10895	50	12	,	,	PUNCT
fbem-10895	50	13	we	we	PRON
fbem-10895	50	14	must	must	AUX
fbem-10895	50	15	do	do	VERB
fbem-10895	50	16	a	a	DET
fbem-10895	50	17	good	good	ADJ
fbem-10895	50	18	job	job	NOUN
fbem-10895	50	19	of	of	ADP
fbem-10895	50	20	accounting	account	VERB
fbem-10895	50	21	for	for	ADP
fbem-10895	50	22	scientific	scientific	ADJ
fbem-10895	50	23	research	research	NOUN
fbem-10895	50	24	costs	cost	NOUN
fbem-10895	50	25	in	in	ADP
fbem-10895	50	26	advance	advance	NOUN
fbem-10895	50	27	,	,	PUNCT
fbem-10895	50	28	refine	refine	VERB
fbem-10895	50	29	the	the	DET
fbem-10895	50	30	labor	labor	NOUN
fbem-10895	50	31	costs	cost	NOUN
fbem-10895	50	32	,	,	PUNCT
fbem-10895	50	33	utilities	utility	NOUN
fbem-10895	50	34	and	and	CCONJ
fbem-10895	50	35	other	other	ADJ
fbem-10895	50	36	items	item	NOUN
fbem-10895	50	37	,	,	PUNCT
fbem-10895	50	38	make	make	VERB
fbem-10895	50	39	an	an	DET
fbem-10895	50	40	effective	effective	ADJ
fbem-10895	50	41	distinction	distinction	NOUN
fbem-10895	50	42	between	between	ADP
fbem-10895	50	43	scientific	scientific	ADJ
fbem-10895	50	44	research	research	NOUN
fbem-10895	50	45	costs	cost	NOUN
fbem-10895	50	46	and	and	CCONJ
fbem-10895	50	47	education	education	NOUN
fbem-10895	50	48	funds	fund	NOUN
fbem-10895	50	49	,	,	PUNCT
fbem-10895	50	50	and	and	CCONJ
fbem-10895	50	51	further	far	ADV
fbem-10895	50	52	improve	improve	VERB
fbem-10895	50	53	the	the	DET
fbem-10895	50	54	scientific	scientific	ADJ
fbem-10895	50	55	research	research	NOUN
fbem-10895	50	56	accounting	accounting	NOUN
fbem-10895	50	57	system	system	NOUN
fbem-10895	50	58	of	of	ADP
fbem-10895	50	59	local	local	ADJ
fbem-10895	50	60	universities	university	NOUN
fbem-10895	50	61	.	.	PUNCT
fbem-10895	51	1	142	142	NUM
fbem-10895	51	2	3.4	3.4	NUM
fbem-10895	51	3	.	.	PUNCT
fbem-10895	51	4	impact	impact	NOUN
fbem-10895	51	5	on	on	ADP
fbem-10895	51	6	the	the	DET
fbem-10895	51	7	accounting	accounting	NOUN
fbem-10895	51	8	of	of	ADP
fbem-10895	51	9	local	local	ADJ
fbem-10895	51	10	colleges	college	NOUN
fbem-10895	51	11	and	and	CCONJ
fbem-10895	51	12	universities	university	NOUN
fbem-10895	51	13	with	with	ADP
fbem-10895	51	14	the	the	DET
fbem-10895	51	15	introduction	introduction	NOUN
fbem-10895	51	16	of	of	ADP
fbem-10895	51	17	national	national	ADJ
fbem-10895	51	18	legislation	legislation	NOUN
fbem-10895	51	19	and	and	CCONJ
fbem-10895	51	20	regulations	regulation	NOUN
fbem-10895	51	21	on	on	ADP
fbem-10895	51	22	fiscal	fiscal	ADJ
fbem-10895	51	23	budgeting	budgeting	NOUN
fbem-10895	51	24	,	,	PUNCT
fbem-10895	51	25	the	the	DET
fbem-10895	51	26	preparation	preparation	NOUN
fbem-10895	51	27	of	of	ADP
fbem-10895	51	28	fiscal	fiscal	ADJ
fbem-10895	51	29	budgets	budget	NOUN
fbem-10895	51	30	has	have	AUX
fbem-10895	51	31	become	become	VERB
fbem-10895	51	32	increasingly	increasingly	ADV
fbem-10895	51	33	important	important	ADJ
fbem-10895	51	34	.	.	PUNCT
fbem-10895	52	1	the	the	DET
fbem-10895	52	2	traditional	traditional	ADJ
fbem-10895	52	3	method	method	NOUN
fbem-10895	52	4	of	of	ADP
fbem-10895	52	5	accounting	accounting	NOUN
fbem-10895	52	6	is	be	AUX
fbem-10895	52	7	also	also	ADV
fbem-10895	52	8	used	use	VERB
fbem-10895	52	9	in	in	ADP
fbem-10895	52	10	the	the	DET
fbem-10895	52	11	traditional	traditional	ADJ
fbem-10895	52	12	governmental	governmental	ADJ
fbem-10895	52	13	accounting	accounting	NOUN
fbem-10895	52	14	work	work	NOUN
fbem-10895	52	15	.	.	PUNCT
fbem-10895	53	1	although	although	SCONJ
fbem-10895	53	2	it	it	PRON
fbem-10895	53	3	can	can	AUX
fbem-10895	53	4	reflect	reflect	VERB
fbem-10895	53	5	a	a	DET
fbem-10895	53	6	certain	certain	ADJ
fbem-10895	53	7	degree	degree	NOUN
fbem-10895	53	8	of	of	ADP
fbem-10895	53	9	financial	financial	ADJ
fbem-10895	53	10	income	income	NOUN
fbem-10895	53	11	and	and	CCONJ
fbem-10895	53	12	expenditure	expenditure	NOUN
fbem-10895	53	13	,	,	PUNCT
fbem-10895	53	14	it	it	PRON
fbem-10895	53	15	does	do	AUX
fbem-10895	53	16	not	not	PART
fbem-10895	53	17	clearly	clearly	ADV
fbem-10895	53	18	reflect	reflect	VERB
fbem-10895	53	19	the	the	DET
fbem-10895	53	20	true	true	ADJ
fbem-10895	53	21	liability	liability	NOUN
fbem-10895	53	22	status	status	NOUN
fbem-10895	53	23	of	of	ADP
fbem-10895	53	24	local	local	ADJ
fbem-10895	53	25	colleges	college	NOUN
fbem-10895	53	26	and	and	CCONJ
fbem-10895	53	27	universities	university	NOUN
fbem-10895	53	28	.	.	PUNCT
fbem-10895	54	1	with	with	ADP
fbem-10895	54	2	the	the	DET
fbem-10895	54	3	establishment	establishment	NOUN
fbem-10895	54	4	of	of	ADP
fbem-10895	54	5	the	the	DET
fbem-10895	54	6	new	new	ADJ
fbem-10895	54	7	governmental	governmental	ADJ
fbem-10895	54	8	accounting	accounting	NOUN
fbem-10895	54	9	system	system	NOUN
fbem-10895	54	10	,	,	PUNCT
fbem-10895	54	11	the	the	DET
fbem-10895	54	12	assets	asset	NOUN
fbem-10895	54	13	and	and	CCONJ
fbem-10895	54	14	liabilities	liability	NOUN
fbem-10895	54	15	status	status	NOUN
fbem-10895	54	16	of	of	ADP
fbem-10895	54	17	local	local	ADJ
fbem-10895	54	18	colleges	college	NOUN
fbem-10895	54	19	and	and	CCONJ
fbem-10895	54	20	universities	university	NOUN
fbem-10895	54	21	will	will	AUX
fbem-10895	54	22	be	be	AUX
fbem-10895	54	23	clearer	clear	ADJ
fbem-10895	54	24	.	.	PUNCT
fbem-10895	55	1	at	at	ADP
fbem-10895	55	2	present	present	ADJ
fbem-10895	55	3	,	,	PUNCT
fbem-10895	55	4	the	the	DET
fbem-10895	55	5	funds	fund	NOUN
fbem-10895	55	6	of	of	ADP
fbem-10895	55	7	local	local	ADJ
fbem-10895	55	8	colleges	college	NOUN
fbem-10895	55	9	and	and	CCONJ
fbem-10895	55	10	universities	university	NOUN
fbem-10895	55	11	mainly	mainly	ADV
fbem-10895	55	12	rely	rely	VERB
fbem-10895	55	13	on	on	ADP
fbem-10895	55	14	government	government	NOUN
fbem-10895	55	15	funds	fund	NOUN
fbem-10895	55	16	or	or	CCONJ
fbem-10895	55	17	financial	financial	ADJ
fbem-10895	55	18	allocations	allocation	NOUN
fbem-10895	55	19	.	.	PUNCT
fbem-10895	56	1	usually	usually	ADV
fbem-10895	56	2	,	,	PUNCT
fbem-10895	56	3	the	the	DET
fbem-10895	56	4	staff	staff	NOUN
fbem-10895	56	5	will	will	AUX
fbem-10895	56	6	only	only	ADV
fbem-10895	56	7	focus	focus	VERB
fbem-10895	56	8	on	on	ADP
fbem-10895	56	9	the	the	DET
fbem-10895	56	10	internal	internal	ADJ
fbem-10895	56	11	assets	asset	NOUN
fbem-10895	56	12	when	when	SCONJ
fbem-10895	56	13	making	make	VERB
fbem-10895	56	14	budgets	budget	NOUN
fbem-10895	56	15	,	,	PUNCT
fbem-10895	56	16	while	while	SCONJ
fbem-10895	56	17	the	the	DET
fbem-10895	56	18	new	new	ADJ
fbem-10895	56	19	accounting	accounting	NOUN
fbem-10895	56	20	system	system	NOUN
fbem-10895	56	21	will	will	AUX
fbem-10895	56	22	focus	focus	VERB
fbem-10895	56	23	on	on	ADP
fbem-10895	56	24	the	the	DET
fbem-10895	56	25	content	content	NOUN
fbem-10895	56	26	of	of	ADP
fbem-10895	56	27	budgeting	budget	VERB
fbem-10895	56	28	to	to	PART
fbem-10895	56	29	make	make	VERB
fbem-10895	56	30	it	it	PRON
fbem-10895	56	31	more	more	ADV
fbem-10895	56	32	perfect	perfect	ADJ
fbem-10895	56	33	.	.	PUNCT
fbem-10895	57	1	under	under	ADP
fbem-10895	57	2	the	the	DET
fbem-10895	57	3	new	new	ADJ
fbem-10895	57	4	governmental	governmental	ADJ
fbem-10895	57	5	accounting	accounting	NOUN
fbem-10895	57	6	system	system	NOUN
fbem-10895	57	7	,	,	PUNCT
fbem-10895	57	8	local	local	ADJ
fbem-10895	57	9	colleges	college	NOUN
fbem-10895	57	10	and	and	CCONJ
fbem-10895	57	11	universities	university	NOUN
fbem-10895	57	12	have	have	VERB
fbem-10895	57	13	to	to	PART
fbem-10895	57	14	develop	develop	VERB
fbem-10895	57	15	and	and	CCONJ
fbem-10895	57	16	standardize	standardize	VERB
fbem-10895	57	17	the	the	DET
fbem-10895	57	18	rules	rule	NOUN
fbem-10895	57	19	for	for	ADP
fbem-10895	57	20	the	the	DET
fbem-10895	57	21	transaction	transaction	NOUN
fbem-10895	57	22	of	of	ADP
fbem-10895	57	23	funds	fund	NOUN
fbem-10895	57	24	,	,	PUNCT
fbem-10895	57	25	strengthen	strengthen	VERB
fbem-10895	57	26	the	the	DET
fbem-10895	57	27	control	control	NOUN
fbem-10895	57	28	of	of	ADP
fbem-10895	57	29	the	the	DET
fbem-10895	57	30	flow	flow	NOUN
fbem-10895	57	31	of	of	ADP
fbem-10895	57	32	funds	fund	NOUN
fbem-10895	57	33	,	,	PUNCT
fbem-10895	57	34	and	and	CCONJ
fbem-10895	57	35	make	make	VERB
fbem-10895	57	36	efforts	effort	NOUN
fbem-10895	57	37	to	to	PART
fbem-10895	57	38	be	be	AUX
fbem-10895	57	39	accurate	accurate	ADJ
fbem-10895	57	40	in	in	ADP
fbem-10895	57	41	the	the	DET
fbem-10895	57	42	recording	recording	NOUN
fbem-10895	57	43	of	of	ADP
fbem-10895	57	44	information	information	NOUN
fbem-10895	57	45	to	to	PART
fbem-10895	57	46	ensure	ensure	VERB
fbem-10895	57	47	the	the	DET
fbem-10895	57	48	quality	quality	NOUN
fbem-10895	57	49	of	of	ADP
fbem-10895	57	50	information	information	NOUN
fbem-10895	57	51	in	in	ADP
fbem-10895	57	52	local	local	ADJ
fbem-10895	57	53	colleges	college	NOUN
fbem-10895	57	54	and	and	CCONJ
fbem-10895	57	55	universities[6	universities[6	PROPN
fbem-10895	57	56	]	]	PUNCT
fbem-10895	57	57	.	.	PUNCT
fbem-10895	58	1	in	in	ADP
fbem-10895	58	2	the	the	DET
fbem-10895	58	3	implementation	implementation	NOUN
fbem-10895	58	4	of	of	ADP
fbem-10895	58	5	the	the	DET
fbem-10895	58	6	new	new	ADJ
fbem-10895	58	7	government	government	NOUN
fbem-10895	58	8	accounting	accounting	NOUN
fbem-10895	58	9	system	system	NOUN
fbem-10895	58	10	,	,	PUNCT
fbem-10895	58	11	local	local	ADJ
fbem-10895	58	12	colleges	college	NOUN
fbem-10895	58	13	and	and	CCONJ
fbem-10895	58	14	universities	university	NOUN
fbem-10895	58	15	should	should	AUX
fbem-10895	58	16	be	be	AUX
fbem-10895	58	17	in	in	ADP
fbem-10895	58	18	strict	strict	ADJ
fbem-10895	58	19	accordance	accordance	NOUN
fbem-10895	58	20	with	with	ADP
fbem-10895	58	21	the	the	DET
fbem-10895	58	22	accounting	accounting	NOUN
fbem-10895	58	23	requirements	requirement	NOUN
fbem-10895	58	24	,	,	PUNCT
fbem-10895	58	25	strengthen	strengthen	VERB
fbem-10895	58	26	their	their	PRON
fbem-10895	58	27	accounting	accounting	NOUN
fbem-10895	58	28	audit	audit	NOUN
fbem-10895	58	29	,	,	PUNCT
fbem-10895	58	30	strict	strict	ADJ
fbem-10895	58	31	preparation	preparation	NOUN
fbem-10895	58	32	of	of	ADP
fbem-10895	58	33	the	the	DET
fbem-10895	58	34	statement	statement	NOUN
fbem-10895	58	35	of	of	ADP
fbem-10895	58	36	the	the	DET
fbem-10895	58	37	budget	budget	NOUN
fbem-10895	58	38	,	,	PUNCT
fbem-10895	58	39	to	to	PART
fbem-10895	58	40	ensure	ensure	VERB
fbem-10895	58	41	that	that	SCONJ
fbem-10895	58	42	the	the	DET
fbem-10895	58	43	fund	fund	NOUN
fbem-10895	58	44	revenue	revenue	NOUN
fbem-10895	58	45	of	of	ADP
fbem-10895	58	46	the	the	DET
fbem-10895	58	47	local	local	ADJ
fbem-10895	58	48	colleges	college	NOUN
fbem-10895	58	49	and	and	CCONJ
fbem-10895	58	50	universities	university	NOUN
fbem-10895	58	51	,	,	PUNCT
fbem-10895	58	52	consistent	consistent	ADJ
fbem-10895	58	53	with	with	ADP
fbem-10895	58	54	the	the	DET
fbem-10895	58	55	actual	actual	ADJ
fbem-10895	58	56	budget	budget	NOUN
fbem-10895	58	57	standards	standard	NOUN
fbem-10895	58	58	.	.	PUNCT
fbem-10895	59	1	now	now	ADV
fbem-10895	59	2	the	the	DET
fbem-10895	59	3	revenue	revenue	NOUN
fbem-10895	59	4	of	of	ADP
fbem-10895	59	5	the	the	DET
fbem-10895	59	6	fund	fund	NOUN
fbem-10895	59	7	,	,	PUNCT
fbem-10895	59	8	compared	compare	VERB
fbem-10895	59	9	with	with	ADP
fbem-10895	59	10	the	the	DET
fbem-10895	59	11	expenditure	expenditure	NOUN
fbem-10895	59	12	,	,	PUNCT
fbem-10895	59	13	there	there	PRON
fbem-10895	59	14	is	be	VERB
fbem-10895	59	15	still	still	ADV
fbem-10895	59	16	some	some	DET
fbem-10895	59	17	imbalance	imbalance	NOUN
fbem-10895	59	18	,	,	PUNCT
fbem-10895	59	19	need	need	VERB
fbem-10895	59	20	to	to	PART
fbem-10895	59	21	adjust	adjust	VERB
fbem-10895	59	22	the	the	DET
fbem-10895	59	23	budget	budget	NOUN
fbem-10895	59	24	,	,	PUNCT
fbem-10895	59	25	so	so	SCONJ
fbem-10895	59	26	that	that	SCONJ
fbem-10895	59	27	the	the	DET
fbem-10895	59	28	revenue	revenue	NOUN
fbem-10895	59	29	of	of	ADP
fbem-10895	59	30	the	the	DET
fbem-10895	59	31	fund	fund	NOUN
fbem-10895	59	32	is	be	AUX
fbem-10895	59	33	more	more	ADV
fbem-10895	59	34	clear	clear	ADJ
fbem-10895	59	35	.	.	PUNCT
fbem-10895	60	1	the	the	DET
fbem-10895	60	2	application	application	NOUN
fbem-10895	60	3	of	of	ADP
fbem-10895	60	4	new	new	ADJ
fbem-10895	60	5	governmental	governmental	ADJ
fbem-10895	60	6	accounting	accounting	NOUN
fbem-10895	60	7	in	in	ADP
fbem-10895	60	8	local	local	ADJ
fbem-10895	60	9	colleges	college	NOUN
fbem-10895	60	10	and	and	CCONJ
fbem-10895	60	11	universities	university	NOUN
fbem-10895	60	12	has	have	AUX
fbem-10895	60	13	injected	inject	VERB
fbem-10895	60	14	a	a	DET
fbem-10895	60	15	new	new	ADJ
fbem-10895	60	16	vigor	vigor	NOUN
fbem-10895	60	17	into	into	ADP
fbem-10895	60	18	the	the	DET
fbem-10895	60	19	financial	financial	ADJ
fbem-10895	60	20	management	management	NOUN
fbem-10895	60	21	of	of	ADP
fbem-10895	60	22	local	local	ADJ
fbem-10895	60	23	colleges	college	NOUN
fbem-10895	60	24	and	and	CCONJ
fbem-10895	60	25	universities	university	NOUN
fbem-10895	60	26	.	.	PUNCT
fbem-10895	61	1	under	under	ADP
fbem-10895	61	2	the	the	DET
fbem-10895	61	3	current	current	ADJ
fbem-10895	61	4	new	new	ADJ
fbem-10895	61	5	accounting	accounting	NOUN
fbem-10895	61	6	system	system	NOUN
fbem-10895	61	7	,	,	PUNCT
fbem-10895	61	8	some	some	DET
fbem-10895	61	9	severe	severe	ADJ
fbem-10895	61	10	changes	change	NOUN
fbem-10895	61	11	have	have	AUX
fbem-10895	61	12	been	be	AUX
fbem-10895	61	13	made	make	VERB
fbem-10895	61	14	in	in	ADP
fbem-10895	61	15	the	the	DET
fbem-10895	61	16	budget	budget	NOUN
fbem-10895	61	17	,	,	PUNCT
fbem-10895	61	18	for	for	ADP
fbem-10895	61	19	example	example	NOUN
fbem-10895	61	20	,	,	PUNCT
fbem-10895	61	21	according	accord	VERB
fbem-10895	61	22	to	to	ADP
fbem-10895	61	23	the	the	DET
fbem-10895	61	24	actual	actual	ADJ
fbem-10895	61	25	budget	budget	NOUN
fbem-10895	61	26	situation	situation	NOUN
fbem-10895	61	27	of	of	ADP
fbem-10895	61	28	local	local	ADJ
fbem-10895	61	29	colleges	college	NOUN
fbem-10895	61	30	and	and	CCONJ
fbem-10895	61	31	universities	university	NOUN
fbem-10895	61	32	,	,	PUNCT
fbem-10895	61	33	detailed	detailed	ADJ
fbem-10895	61	34	regulations	regulation	NOUN
fbem-10895	61	35	have	have	AUX
fbem-10895	61	36	been	be	AUX
fbem-10895	61	37	made	make	VERB
fbem-10895	61	38	to	to	PART
fbem-10895	61	39	improve	improve	VERB
fbem-10895	61	40	the	the	DET
fbem-10895	61	41	function	function	NOUN
fbem-10895	61	42	of	of	ADP
fbem-10895	61	43	budgeting	budget	VERB
fbem-10895	61	44	in	in	ADP
fbem-10895	61	45	local	local	ADJ
fbem-10895	61	46	colleges	college	NOUN
fbem-10895	61	47	and	and	CCONJ
fbem-10895	61	48	universities	university	NOUN
fbem-10895	61	49	.	.	PUNCT
fbem-10895	62	1	based	base	VERB
fbem-10895	62	2	on	on	ADP
fbem-10895	62	3	this	this	PRON
fbem-10895	62	4	,	,	PUNCT
fbem-10895	62	5	the	the	DET
fbem-10895	62	6	staff	staff	NOUN
fbem-10895	62	7	can	can	AUX
fbem-10895	62	8	categorize	categorize	VERB
fbem-10895	62	9	and	and	CCONJ
fbem-10895	62	10	consolidate	consolidate	VERB
fbem-10895	62	11	the	the	DET
fbem-10895	62	12	funds	fund	NOUN
fbem-10895	62	13	of	of	ADP
fbem-10895	62	14	the	the	DET
fbem-10895	62	15	local	local	ADJ
fbem-10895	62	16	universities	university	NOUN
fbem-10895	62	17	based	base	VERB
fbem-10895	62	18	on	on	ADP
fbem-10895	62	19	the	the	DET
fbem-10895	62	20	expenditures	expenditure	NOUN
fbem-10895	62	21	and	and	CCONJ
fbem-10895	62	22	expenditures	expenditure	NOUN
fbem-10895	62	23	of	of	ADP
fbem-10895	62	24	the	the	DET
fbem-10895	62	25	budget	budget	NOUN
fbem-10895	62	26	report	report	NOUN
fbem-10895	62	27	.	.	PUNCT
fbem-10895	63	1	it	it	PRON
fbem-10895	63	2	should	should	AUX
fbem-10895	63	3	be	be	AUX
fbem-10895	63	4	noted	note	VERB
fbem-10895	63	5	that	that	SCONJ
fbem-10895	63	6	when	when	SCONJ
fbem-10895	63	7	preparing	prepare	VERB
fbem-10895	63	8	the	the	DET
fbem-10895	63	9	actual	actual	ADJ
fbem-10895	63	10	budget	budget	NOUN
fbem-10895	63	11	report	report	NOUN
fbem-10895	63	12	,	,	PUNCT
fbem-10895	63	13	the	the	DET
fbem-10895	63	14	details	detail	NOUN
fbem-10895	63	15	of	of	ADP
fbem-10895	63	16	the	the	DET
fbem-10895	63	17	funds	fund	NOUN
fbem-10895	63	18	of	of	ADP
fbem-10895	63	19	local	local	ADJ
fbem-10895	63	20	universities	university	NOUN
fbem-10895	63	21	should	should	AUX
fbem-10895	63	22	be	be	AUX
fbem-10895	63	23	further	far	ADV
fbem-10895	63	24	clarified	clarify	VERB
fbem-10895	63	25	and	and	CCONJ
fbem-10895	63	26	rationally	rationally	ADV
fbem-10895	63	27	planned	plan	VERB
fbem-10895	63	28	in	in	ADP
fbem-10895	63	29	combination	combination	NOUN
fbem-10895	63	30	with	with	ADP
fbem-10895	63	31	the	the	DET
fbem-10895	63	32	long	long	ADJ
fbem-10895	63	33	-	-	PUNCT
fbem-10895	63	34	term	term	NOUN
fbem-10895	63	35	development	development	NOUN
fbem-10895	63	36	goals	goal	NOUN
fbem-10895	63	37	of	of	ADP
fbem-10895	63	38	local	local	ADJ
fbem-10895	63	39	universities	university	NOUN
fbem-10895	63	40	.	.	PUNCT
fbem-10895	64	1	3.5	3.5	NUM
fbem-10895	64	2	.	.	PUNCT
fbem-10895	64	3	impact	impact	NOUN
fbem-10895	64	4	on	on	ADP
fbem-10895	64	5	the	the	DET
fbem-10895	64	6	accounting	accounting	NOUN
fbem-10895	64	7	statements	statement	NOUN
fbem-10895	64	8	of	of	ADP
fbem-10895	64	9	local	local	ADJ
fbem-10895	64	10	colleges	college	NOUN
fbem-10895	64	11	and	and	CCONJ
fbem-10895	64	12	universities	university	NOUN
fbem-10895	64	13	the	the	DET
fbem-10895	64	14	preparation	preparation	NOUN
fbem-10895	64	15	of	of	ADP
fbem-10895	64	16	the	the	DET
fbem-10895	64	17	final	final	ADJ
fbem-10895	64	18	account	account	NOUN
fbem-10895	64	19	report	report	NOUN
fbem-10895	64	20	is	be	AUX
fbem-10895	64	21	an	an	DET
fbem-10895	64	22	important	important	ADJ
fbem-10895	64	23	task	task	NOUN
fbem-10895	64	24	in	in	ADP
fbem-10895	64	25	the	the	DET
fbem-10895	64	26	financial	financial	ADJ
fbem-10895	64	27	management	management	NOUN
fbem-10895	64	28	of	of	ADP
fbem-10895	64	29	higher	high	ADJ
fbem-10895	64	30	education	education	NOUN
fbem-10895	64	31	institutions	institution	NOUN
fbem-10895	64	32	,	,	PUNCT
fbem-10895	64	33	which	which	PRON
fbem-10895	64	34	can	can	AUX
fbem-10895	64	35	reflect	reflect	VERB
fbem-10895	64	36	the	the	DET
fbem-10895	64	37	development	development	NOUN
fbem-10895	64	38	status	status	NOUN
fbem-10895	64	39	of	of	ADP
fbem-10895	64	40	higher	high	ADJ
fbem-10895	64	41	education	education	NOUN
fbem-10895	64	42	institutions	institution	NOUN
fbem-10895	64	43	,	,	PUNCT
fbem-10895	64	44	their	their	PRON
fbem-10895	64	45	operation	operation	NOUN
fbem-10895	64	46	status	status	NOUN
fbem-10895	64	47	and	and	CCONJ
fbem-10895	64	48	their	their	PRON
fbem-10895	64	49	results	result	NOUN
fbem-10895	64	50	.	.	PUNCT
fbem-10895	65	1	in	in	ADP
fbem-10895	65	2	the	the	DET
fbem-10895	65	3	past	past	NOUN
fbem-10895	65	4	,	,	PUNCT
fbem-10895	65	5	the	the	DET
fbem-10895	65	6	accounting	accounting	NOUN
fbem-10895	65	7	statements	statement	NOUN
fbem-10895	65	8	of	of	ADP
fbem-10895	65	9	local	local	ADJ
fbem-10895	65	10	colleges	college	NOUN
fbem-10895	65	11	and	and	CCONJ
fbem-10895	65	12	universities	university	NOUN
fbem-10895	65	13	focused	focus	VERB
fbem-10895	65	14	more	more	ADV
fbem-10895	65	15	on	on	ADP
fbem-10895	65	16	assets	asset	NOUN
fbem-10895	65	17	and	and	CCONJ
fbem-10895	65	18	liabilities	liability	NOUN
fbem-10895	65	19	,	,	PUNCT
fbem-10895	65	20	revenues	revenue	NOUN
fbem-10895	65	21	and	and	CCONJ
fbem-10895	65	22	expenditures	expenditure	NOUN
fbem-10895	65	23	,	,	PUNCT
fbem-10895	65	24	and	and	CCONJ
fbem-10895	65	25	paid	pay	VERB
fbem-10895	65	26	less	less	ADJ
fbem-10895	65	27	attention	attention	NOUN
fbem-10895	65	28	to	to	ADP
fbem-10895	65	29	other	other	ADJ
fbem-10895	65	30	aspects	aspect	NOUN
fbem-10895	65	31	,	,	PUNCT
fbem-10895	65	32	thus	thus	ADV
fbem-10895	65	33	presenting	present	VERB
fbem-10895	65	34	a	a	DET
fbem-10895	65	35	relatively	relatively	ADV
fbem-10895	65	36	single	single	ADJ
fbem-10895	65	37	feature	feature	NOUN
fbem-10895	65	38	in	in	ADP
fbem-10895	65	39	financial	financial	ADJ
fbem-10895	65	40	content	content	NOUN
fbem-10895	65	41	,	,	PUNCT
fbem-10895	65	42	which	which	PRON
fbem-10895	65	43	is	be	AUX
fbem-10895	65	44	difficult	difficult	ADJ
fbem-10895	65	45	to	to	PART
fbem-10895	65	46	reflect	reflect	VERB
fbem-10895	65	47	the	the	DET
fbem-10895	65	48	operation	operation	NOUN
fbem-10895	65	49	of	of	ADP
fbem-10895	65	50	local	local	ADJ
fbem-10895	65	51	colleges	college	NOUN
fbem-10895	65	52	and	and	CCONJ
fbem-10895	65	53	universities	university	NOUN
fbem-10895	65	54	in	in	ADP
fbem-10895	65	55	a	a	DET
fbem-10895	65	56	comprehensive	comprehensive	ADJ
fbem-10895	65	57	way	way	NOUN
fbem-10895	65	58	.	.	PUNCT
fbem-10895	66	1	with	with	ADP
fbem-10895	66	2	the	the	DET
fbem-10895	66	3	reform	reform	NOUN
fbem-10895	66	4	of	of	ADP
fbem-10895	66	5	the	the	DET
fbem-10895	66	6	national	national	ADJ
fbem-10895	66	7	accounting	accounting	NOUN
fbem-10895	66	8	system	system	NOUN
fbem-10895	66	9	,	,	PUNCT
fbem-10895	66	10	local	local	ADJ
fbem-10895	66	11	colleges	college	NOUN
fbem-10895	66	12	and	and	CCONJ
fbem-10895	66	13	universities	university	NOUN
fbem-10895	66	14	have	have	AUX
fbem-10895	66	15	begun	begin	VERB
fbem-10895	66	16	to	to	PART
fbem-10895	66	17	adopt	adopt	VERB
fbem-10895	66	18	the	the	DET
fbem-10895	66	19	"	"	PUNCT
fbem-10895	66	20	3	3	NUM
fbem-10895	66	21	+	+	NOUN
fbem-10895	66	22	5	5	NUM
fbem-10895	66	23	"	"	PUNCT
fbem-10895	66	24	accounting	accounting	NOUN
fbem-10895	66	25	method	method	NOUN
fbem-10895	66	26	,	,	PUNCT
fbem-10895	66	27	while	while	SCONJ
fbem-10895	66	28	also	also	ADV
fbem-10895	66	29	promoting	promote	VERB
fbem-10895	66	30	the	the	DET
fbem-10895	66	31	double	double	ADJ
fbem-10895	66	32	-	-	PUNCT
fbem-10895	66	33	base	base	NOUN
fbem-10895	66	34	accounting	accounting	NOUN
fbem-10895	66	35	method	method	NOUN
fbem-10895	66	36	,	,	PUNCT
fbem-10895	66	37	in	in	ADP
fbem-10895	66	38	which	which	DET
fbem-10895	66	39	case	case	NOUN
fbem-10895	66	40	the	the	DET
fbem-10895	66	41	data	datum	NOUN
fbem-10895	66	42	shown	show	VERB
fbem-10895	66	43	in	in	ADP
fbem-10895	66	44	the	the	DET
fbem-10895	66	45	accounting	accounting	NOUN
fbem-10895	66	46	statements	statement	NOUN
fbem-10895	66	47	will	will	AUX
fbem-10895	66	48	be	be	AUX
fbem-10895	66	49	richer	rich	ADJ
fbem-10895	66	50	,	,	PUNCT
fbem-10895	66	51	more	more	ADV
fbem-10895	66	52	comprehensive	comprehensive	ADJ
fbem-10895	66	53	and	and	CCONJ
fbem-10895	66	54	more	more	ADV
fbem-10895	66	55	accurate	accurate	ADJ
fbem-10895	66	56	,	,	PUNCT
fbem-10895	66	57	and	and	CCONJ
fbem-10895	66	58	the	the	DET
fbem-10895	66	59	data	datum	NOUN
fbem-10895	66	60	shown	show	VERB
fbem-10895	66	61	in	in	ADP
fbem-10895	66	62	the	the	DET
fbem-10895	66	63	different	different	ADJ
fbem-10895	66	64	accounting	accounting	NOUN
fbem-10895	66	65	statements	statement	NOUN
fbem-10895	66	66	will	will	AUX
fbem-10895	66	67	also	also	ADV
fbem-10895	66	68	be	be	AUX
fbem-10895	66	69	more	more	ADV
fbem-10895	66	70	targeted	target	VERB
fbem-10895	66	71	,	,	PUNCT
fbem-10895	66	72	thus	thus	ADV
fbem-10895	66	73	improving	improve	VERB
fbem-10895	66	74	the	the	DET
fbem-10895	66	75	usefulness	usefulness	NOUN
fbem-10895	66	76	and	and	CCONJ
fbem-10895	66	77	comparability	comparability	NOUN
fbem-10895	66	78	of	of	ADP
fbem-10895	66	79	the	the	DET
fbem-10895	66	80	accounting	accounting	NOUN
fbem-10895	66	81	statements	statement	NOUN
fbem-10895	66	82	of	of	ADP
fbem-10895	66	83	local	local	ADJ
fbem-10895	66	84	universities	university	NOUN
fbem-10895	66	85	.	.	PUNCT
fbem-10895	67	1	according	accord	VERB
fbem-10895	67	2	to	to	ADP
fbem-10895	67	3	the	the	DET
fbem-10895	67	4	new	new	ADJ
fbem-10895	67	5	governmental	governmental	ADJ
fbem-10895	67	6	accounting	accounting	NOUN
fbem-10895	67	7	system	system	NOUN
fbem-10895	67	8	,	,	PUNCT
fbem-10895	67	9	local	local	ADJ
fbem-10895	67	10	universities	university	NOUN
fbem-10895	67	11	must	must	AUX
fbem-10895	67	12	report	report	VERB
fbem-10895	67	13	their	their	PRON
fbem-10895	67	14	financial	financial	ADJ
fbem-10895	67	15	documents	document	NOUN
fbem-10895	67	16	at	at	ADP
fbem-10895	67	17	the	the	DET
fbem-10895	67	18	end	end	NOUN
fbem-10895	67	19	of	of	ADP
fbem-10895	67	20	each	each	DET
fbem-10895	67	21	year	year	NOUN
fbem-10895	67	22	and	and	CCONJ
fbem-10895	67	23	make	make	VERB
fbem-10895	67	24	these	these	DET
fbem-10895	67	25	financial	financial	ADJ
fbem-10895	67	26	documents	document	NOUN
fbem-10895	67	27	into	into	ADP
fbem-10895	67	28	compiled	compiled	ADJ
fbem-10895	67	29	statements	statement	NOUN
fbem-10895	67	30	,	,	PUNCT
fbem-10895	67	31	thus	thus	ADV
fbem-10895	67	32	further	far	ADV
fbem-10895	67	33	improving	improve	VERB
fbem-10895	67	34	the	the	DET
fbem-10895	67	35	reliability	reliability	NOUN
fbem-10895	67	36	of	of	ADP
fbem-10895	67	37	the	the	DET
fbem-10895	67	38	reports	report	NOUN
fbem-10895	67	39	.	.	PUNCT
fbem-10895	68	1	with	with	ADP
fbem-10895	68	2	the	the	DET
fbem-10895	68	3	introduction	introduction	NOUN
fbem-10895	68	4	of	of	ADP
fbem-10895	68	5	the	the	DET
fbem-10895	68	6	new	new	ADJ
fbem-10895	68	7	accounting	accounting	NOUN
fbem-10895	68	8	standards	standard	NOUN
fbem-10895	68	9	,	,	PUNCT
fbem-10895	68	10	the	the	DET
fbem-10895	68	11	financial	financial	ADJ
fbem-10895	68	12	management	management	NOUN
fbem-10895	68	13	of	of	ADP
fbem-10895	68	14	local	local	ADJ
fbem-10895	68	15	colleges	college	NOUN
fbem-10895	68	16	and	and	CCONJ
fbem-10895	68	17	universities	university	NOUN
fbem-10895	68	18	has	have	AUX
fbem-10895	68	19	been	be	AUX
fbem-10895	68	20	further	far	ADV
fbem-10895	68	21	developed	develop	VERB
fbem-10895	68	22	.	.	PUNCT
fbem-10895	69	1	local	local	ADJ
fbem-10895	69	2	colleges	college	NOUN
fbem-10895	69	3	and	and	CCONJ
fbem-10895	69	4	universities	university	NOUN
fbem-10895	69	5	have	have	AUX
fbem-10895	69	6	changed	change	VERB
fbem-10895	69	7	the	the	DET
fbem-10895	69	8	traditional	traditional	ADJ
fbem-10895	69	9	way	way	NOUN
fbem-10895	69	10	of	of	ADP
fbem-10895	69	11	reporting	reporting	NOUN
fbem-10895	69	12	by	by	ADP
fbem-10895	69	13	making	make	VERB
fbem-10895	69	14	two	two	NUM
fbem-10895	69	15	sets	set	NOUN
fbem-10895	69	16	of	of	ADP
fbem-10895	69	17	statements	statement	NOUN
fbem-10895	69	18	at	at	ADP
fbem-10895	69	19	the	the	DET
fbem-10895	69	20	end	end	NOUN
fbem-10895	69	21	of	of	ADP
fbem-10895	69	22	the	the	DET
fbem-10895	69	23	year	year	NOUN
fbem-10895	69	24	,	,	PUNCT
fbem-10895	69	25	i.e.	i.e.	X
fbem-10895	69	26	,	,	PUNCT
fbem-10895	69	27	the	the	DET
fbem-10895	69	28	financial	financial	ADJ
fbem-10895	69	29	statement	statement	NOUN
fbem-10895	69	30	of	of	ADP
fbem-10895	69	31	work	work	NOUN
fbem-10895	69	32	and	and	CCONJ
fbem-10895	69	33	the	the	DET
fbem-10895	69	34	final	final	ADJ
fbem-10895	69	35	statement	statement	NOUN
fbem-10895	69	36	of	of	ADP
fbem-10895	69	37	work	work	NOUN
fbem-10895	69	38	.	.	PUNCT
fbem-10895	70	1	these	these	DET
fbem-10895	70	2	two	two	NUM
fbem-10895	70	3	different	different	ADJ
fbem-10895	70	4	statements	statement	NOUN
fbem-10895	70	5	can	can	AUX
fbem-10895	70	6	reflect	reflect	VERB
fbem-10895	70	7	the	the	DET
fbem-10895	70	8	specific	specific	ADJ
fbem-10895	70	9	data	datum	NOUN
fbem-10895	70	10	of	of	ADP
fbem-10895	70	11	the	the	DET
fbem-10895	70	12	budget	budget	NOUN
fbem-10895	70	13	,	,	PUNCT
fbem-10895	70	14	which	which	PRON
fbem-10895	70	15	is	be	AUX
fbem-10895	70	16	convenient	convenient	ADJ
fbem-10895	70	17	for	for	SCONJ
fbem-10895	70	18	the	the	DET
fbem-10895	70	19	accounting	accounting	NOUN
fbem-10895	70	20	staff	staff	NOUN
fbem-10895	70	21	of	of	ADP
fbem-10895	70	22	local	local	ADJ
fbem-10895	70	23	colleges	college	NOUN
fbem-10895	70	24	and	and	CCONJ
fbem-10895	70	25	universities	university	NOUN
fbem-10895	70	26	to	to	PART
fbem-10895	70	27	find	find	VERB
fbem-10895	70	28	out	out	ADP
fbem-10895	70	29	the	the	DET
fbem-10895	70	30	problems	problem	NOUN
fbem-10895	70	31	in	in	ADP
fbem-10895	70	32	the	the	DET
fbem-10895	70	33	accounting	accounting	NOUN
fbem-10895	70	34	in	in	ADP
fbem-10895	70	35	time	time	NOUN
fbem-10895	70	36	,	,	PUNCT
fbem-10895	70	37	and	and	CCONJ
fbem-10895	70	38	improve	improve	VERB
fbem-10895	70	39	the	the	DET
fbem-10895	70	40	efficiency	efficiency	NOUN
fbem-10895	70	41	of	of	ADP
fbem-10895	70	42	the	the	DET
fbem-10895	70	43	final	final	ADJ
fbem-10895	70	44	accounting	accounting	NOUN
fbem-10895	70	45	work	work	NOUN
fbem-10895	70	46	statement	statement	NOUN
fbem-10895	70	47	,	,	PUNCT
fbem-10895	70	48	and	and	CCONJ
fbem-10895	70	49	at	at	ADP
fbem-10895	70	50	the	the	DET
fbem-10895	70	51	same	same	ADJ
fbem-10895	70	52	time	time	NOUN
fbem-10895	70	53	,	,	PUNCT
fbem-10895	70	54	they	they	PRON
fbem-10895	70	55	can	can	AUX
fbem-10895	70	56	also	also	ADV
fbem-10895	70	57	understand	understand	VERB
fbem-10895	70	58	the	the	DET
fbem-10895	70	59	changes	change	NOUN
fbem-10895	70	60	in	in	ADP
fbem-10895	70	61	the	the	DET
fbem-10895	70	62	settlement	settlement	NOUN
fbem-10895	70	63	and	and	CCONJ
fbem-10895	70	64	balance	balance	NOUN
fbem-10895	70	65	,	,	PUNCT
fbem-10895	70	66	and	and	CCONJ
fbem-10895	70	67	make	make	VERB
fbem-10895	70	68	clear	clear	ADJ
fbem-10895	70	69	the	the	DET
fbem-10895	70	70	budgetary	budgetary	ADJ
fbem-10895	70	71	income	income	NOUN
fbem-10895	70	72	of	of	ADP
fbem-10895	70	73	local	local	ADJ
fbem-10895	70	74	colleges	college	NOUN
fbem-10895	70	75	and	and	CCONJ
fbem-10895	70	76	universities	university	NOUN
fbem-10895	70	77	.	.	PUNCT
fbem-10895	71	1	the	the	DET
fbem-10895	71	2	financial	financial	ADJ
fbem-10895	71	3	statements	statement	NOUN
fbem-10895	71	4	of	of	ADP
fbem-10895	71	5	local	local	ADJ
fbem-10895	71	6	colleges	college	NOUN
fbem-10895	71	7	and	and	CCONJ
fbem-10895	71	8	universities	university	NOUN
fbem-10895	71	9	can	can	AUX
fbem-10895	71	10	present	present	VERB
fbem-10895	71	11	all	all	DET
fbem-10895	71	12	the	the	DET
fbem-10895	71	13	activities	activity	NOUN
fbem-10895	71	14	of	of	ADP
fbem-10895	71	15	local	local	ADJ
fbem-10895	71	16	colleges	college	NOUN
fbem-10895	71	17	and	and	CCONJ
fbem-10895	71	18	universities	university	NOUN
fbem-10895	71	19	,	,	PUNCT
fbem-10895	71	20	and	and	CCONJ
fbem-10895	71	21	make	make	VERB
fbem-10895	71	22	these	these	DET
fbem-10895	71	23	revenues	revenue	NOUN
fbem-10895	71	24	and	and	CCONJ
fbem-10895	71	25	expenditures	expenditure	NOUN
fbem-10895	71	26	clear	clear	ADJ
fbem-10895	71	27	in	in	ADP
fbem-10895	71	28	the	the	DET
fbem-10895	71	29	form	form	NOUN
fbem-10895	71	30	of	of	ADP
fbem-10895	71	31	statements	statement	NOUN
fbem-10895	71	32	.	.	PUNCT
fbem-10895	72	1	besides	besides	SCONJ
fbem-10895	72	2	that	that	PRON
fbem-10895	72	3	,	,	PUNCT
fbem-10895	72	4	the	the	DET
fbem-10895	72	5	assets	asset	NOUN
fbem-10895	72	6	and	and	CCONJ
fbem-10895	72	7	liabilities	liability	NOUN
fbem-10895	72	8	of	of	ADP
fbem-10895	72	9	local	local	ADJ
fbem-10895	72	10	colleges	college	NOUN
fbem-10895	72	11	and	and	CCONJ
fbem-10895	72	12	universities	university	NOUN
fbem-10895	72	13	,	,	PUNCT
fbem-10895	72	14	the	the	DET
fbem-10895	72	15	cash	cash	NOUN
fbem-10895	72	16	flow	flow	NOUN
fbem-10895	72	17	of	of	ADP
fbem-10895	72	18	local	local	ADJ
fbem-10895	72	19	colleges	college	NOUN
fbem-10895	72	20	and	and	CCONJ
fbem-10895	72	21	universities	university	NOUN
fbem-10895	72	22	,	,	PUNCT
fbem-10895	72	23	and	and	CCONJ
fbem-10895	72	24	the	the	DET
fbem-10895	72	25	financial	financial	ADJ
fbem-10895	72	26	revenues	revenue	NOUN
fbem-10895	72	27	and	and	CCONJ
fbem-10895	72	28	expenditures	expenditure	NOUN
fbem-10895	72	29	of	of	ADP
fbem-10895	72	30	local	local	ADJ
fbem-10895	72	31	colleges	college	NOUN
fbem-10895	72	32	and	and	CCONJ
fbem-10895	72	33	universities	university	NOUN
fbem-10895	72	34	can	can	AUX
fbem-10895	72	35	all	all	PRON
fbem-10895	72	36	be	be	AUX
fbem-10895	72	37	reflected	reflect	VERB
fbem-10895	72	38	in	in	ADP
fbem-10895	72	39	the	the	DET
fbem-10895	72	40	financial	financial	ADJ
fbem-10895	72	41	statements	statement	NOUN
fbem-10895	72	42	of	of	ADP
fbem-10895	72	43	local	local	ADJ
fbem-10895	72	44	colleges	college	NOUN
fbem-10895	72	45	and	and	CCONJ
fbem-10895	72	46	universities	university	NOUN
fbem-10895	72	47	.	.	PUNCT
fbem-10895	73	1	in	in	ADP
fbem-10895	73	2	the	the	DET
fbem-10895	73	3	financial	financial	ADJ
fbem-10895	73	4	management	management	NOUN
fbem-10895	73	5	of	of	ADP
fbem-10895	73	6	local	local	ADJ
fbem-10895	73	7	colleges	college	NOUN
fbem-10895	73	8	and	and	CCONJ
fbem-10895	73	9	universities	university	NOUN
fbem-10895	73	10	,	,	PUNCT
fbem-10895	73	11	the	the	DET
fbem-10895	73	12	financial	financial	ADJ
fbem-10895	73	13	management	management	NOUN
fbem-10895	73	14	of	of	ADP
fbem-10895	73	15	local	local	ADJ
fbem-10895	73	16	colleges	college	NOUN
fbem-10895	73	17	and	and	CCONJ
fbem-10895	73	18	universities	university	NOUN
fbem-10895	73	19	can	can	AUX
fbem-10895	73	20	be	be	AUX
fbem-10895	73	21	improved	improve	VERB
fbem-10895	73	22	by	by	ADP
fbem-10895	73	23	refining	refine	VERB
fbem-10895	73	24	the	the	DET
fbem-10895	73	25	two	two	NUM
fbem-10895	73	26	types	type	NOUN
fbem-10895	73	27	of	of	ADP
fbem-10895	73	28	accounting	accounting	NOUN
fbem-10895	73	29	statements	statement	NOUN
fbem-10895	73	30	.	.	PUNCT
fbem-10895	74	1	while	while	SCONJ
fbem-10895	74	2	refining	refine	VERB
fbem-10895	74	3	the	the	DET
fbem-10895	74	4	statements	statement	NOUN
fbem-10895	74	5	,	,	PUNCT
fbem-10895	74	6	the	the	DET
fbem-10895	74	7	financial	financial	ADJ
fbem-10895	74	8	management	management	NOUN
fbem-10895	74	9	of	of	ADP
fbem-10895	74	10	the	the	DET
fbem-10895	74	11	enterprise	enterprise	NOUN
fbem-10895	74	12	has	have	AUX
fbem-10895	74	13	been	be	AUX
fbem-10895	74	14	further	far	ADV
fbem-10895	74	15	deepened	deepen	VERB
fbem-10895	74	16	,	,	PUNCT
fbem-10895	74	17	and	and	CCONJ
fbem-10895	74	18	the	the	DET
fbem-10895	74	19	cost	cost	NOUN
fbem-10895	74	20	accounting	accounting	NOUN
fbem-10895	74	21	ability	ability	NOUN
fbem-10895	74	22	of	of	ADP
fbem-10895	74	23	the	the	DET
fbem-10895	74	24	enterprise	enterprise	NOUN
fbem-10895	74	25	has	have	AUX
fbem-10895	74	26	also	also	ADV
fbem-10895	74	27	been	be	AUX
fbem-10895	74	28	improved.[7	improved.[7	NOUN
fbem-10895	74	29	]	]	X
fbem-10895	74	30	the	the	DET
fbem-10895	74	31	financial	financial	ADJ
fbem-10895	74	32	expenses	expense	NOUN
fbem-10895	74	33	of	of	ADP
fbem-10895	74	34	local	local	ADJ
fbem-10895	74	35	colleges	college	NOUN
fbem-10895	74	36	and	and	CCONJ
fbem-10895	74	37	universities	university	NOUN
fbem-10895	74	38	require	require	VERB
fbem-10895	74	39	managers	manager	NOUN
fbem-10895	74	40	to	to	PART
fbem-10895	74	41	account	account	VERB
fbem-10895	74	42	for	for	ADP
fbem-10895	74	43	them	they	PRON
fbem-10895	74	44	accurately	accurately	ADV
fbem-10895	74	45	.	.	PUNCT
fbem-10895	75	1	all	all	DET
fbem-10895	75	2	kinds	kind	NOUN
fbem-10895	75	3	of	of	ADP
fbem-10895	75	4	tangible	tangible	ADJ
fbem-10895	75	5	and	and	CCONJ
fbem-10895	75	6	intangible	intangible	ADJ
fbem-10895	75	7	assets	asset	NOUN
fbem-10895	75	8	are	be	AUX
fbem-10895	75	9	distinguished	distinguish	VERB
fbem-10895	75	10	from	from	ADP
fbem-10895	75	11	intangible	intangible	ADJ
fbem-10895	75	12	assets	asset	NOUN
fbem-10895	75	13	so	so	SCONJ
fbem-10895	75	14	that	that	SCONJ
fbem-10895	75	15	they	they	PRON
fbem-10895	75	16	can	can	AUX
fbem-10895	75	17	be	be	AUX
fbem-10895	75	18	fully	fully	ADV
fbem-10895	75	19	utilized	utilize	VERB
fbem-10895	75	20	to	to	PART
fbem-10895	75	21	create	create	VERB
fbem-10895	75	22	greater	great	ADJ
fbem-10895	75	23	economic	economic	ADJ
fbem-10895	75	24	benefits	benefit	NOUN
fbem-10895	75	25	for	for	ADP
fbem-10895	75	26	the	the	DET
fbem-10895	75	27	school	school	NOUN
fbem-10895	75	28	.	.	PUNCT
fbem-10895	76	1	through	through	ADP
fbem-10895	76	2	the	the	DET
fbem-10895	76	3	detailed	detailed	ADJ
fbem-10895	76	4	preparation	preparation	NOUN
fbem-10895	76	5	of	of	ADP
fbem-10895	76	6	financial	financial	ADJ
fbem-10895	76	7	statements	statement	NOUN
fbem-10895	76	8	,	,	PUNCT
fbem-10895	76	9	local	local	ADJ
fbem-10895	76	10	colleges	college	NOUN
fbem-10895	76	11	and	and	CCONJ
fbem-10895	76	12	universities	university	NOUN
fbem-10895	76	13	are	be	AUX
fbem-10895	76	14	able	able	ADJ
fbem-10895	76	15	to	to	PART
fbem-10895	76	16	save	save	VERB
fbem-10895	76	17	more	more	ADJ
fbem-10895	76	18	economic	economic	ADJ
fbem-10895	76	19	costs	cost	NOUN
fbem-10895	76	20	,	,	PUNCT
fbem-10895	76	21	and	and	CCONJ
fbem-10895	76	22	local	local	ADJ
fbem-10895	76	23	colleges	college	NOUN
fbem-10895	76	24	and	and	CCONJ
fbem-10895	76	25	universities	university	NOUN
fbem-10895	76	26	are	be	AUX
fbem-10895	76	27	able	able	ADJ
fbem-10895	76	28	to	to	PART
fbem-10895	76	29	make	make	VERB
fbem-10895	76	30	the	the	DET
fbem-10895	76	31	correct	correct	ADJ
fbem-10895	76	32	allocation	allocation	NOUN
fbem-10895	76	33	of	of	ADP
fbem-10895	76	34	existing	exist	VERB
fbem-10895	76	35	funds	fund	NOUN
fbem-10895	76	36	in	in	ADP
fbem-10895	76	37	the	the	DET
fbem-10895	76	38	actual	actual	ADJ
fbem-10895	76	39	operation	operation	NOUN
fbem-10895	76	40	,	,	PUNCT
fbem-10895	76	41	so	so	SCONJ
fbem-10895	76	42	as	as	SCONJ
fbem-10895	76	43	to	to	PART
fbem-10895	76	44	realize	realize	VERB
fbem-10895	76	45	their	their	PRON
fbem-10895	76	46	own	own	ADJ
fbem-10895	76	47	sustainable	sustainable	ADJ
fbem-10895	76	48	development	development	NOUN
fbem-10895	76	49	.	.	PUNCT
fbem-10895	77	1	4	4	X
fbem-10895	77	2	.	.	X
fbem-10895	77	3	conclusion	conclusion	NOUN
fbem-10895	77	4	in	in	ADP
fbem-10895	77	5	conclusion	conclusion	NOUN
fbem-10895	77	6	,	,	PUNCT
fbem-10895	77	7	local	local	ADJ
fbem-10895	77	8	higher	high	ADJ
fbem-10895	77	9	education	education	NOUN
fbem-10895	77	10	institutions	institution	NOUN
fbem-10895	77	11	are	be	AUX
fbem-10895	77	12	the	the	DET
fbem-10895	77	13	core	core	NOUN
fbem-10895	77	14	of	of	ADP
fbem-10895	77	15	china	china	PROPN
fbem-10895	77	16	's	's	PART
fbem-10895	77	17	accounting	accounting	NOUN
fbem-10895	77	18	system	system	NOUN
fbem-10895	77	19	reform	reform	NOUN
fbem-10895	77	20	.	.	PUNCT
fbem-10895	78	1	for	for	ADP
fbem-10895	78	2	higher	high	ADJ
fbem-10895	78	3	education	education	NOUN
fbem-10895	78	4	institutions	institution	NOUN
fbem-10895	78	5	,	,	PUNCT
fbem-10895	78	6	the	the	DET
fbem-10895	78	7	conversion	conversion	NOUN
fbem-10895	78	8	of	of	ADP
fbem-10895	78	9	the	the	DET
fbem-10895	78	10	new	new	ADJ
fbem-10895	78	11	accounting	accounting	NOUN
fbem-10895	78	12	system	system	NOUN
fbem-10895	78	13	is	be	AUX
fbem-10895	78	14	their	their	PRON
fbem-10895	78	15	biggest	big	ADJ
fbem-10895	78	16	difficulty	difficulty	NOUN
fbem-10895	78	17	.	.	PUNCT
fbem-10895	79	1	from	from	ADP
fbem-10895	79	2	the	the	DET
fbem-10895	79	3	beginning	beginning	NOUN
fbem-10895	79	4	of	of	ADP
fbem-10895	79	5	2019	2019	NUM
fbem-10895	79	6	,	,	PUNCT
fbem-10895	79	7	local	local	ADJ
fbem-10895	79	8	universities	university	NOUN
fbem-10895	79	9	will	will	AUX
fbem-10895	79	10	start	start	VERB
fbem-10895	79	11	to	to	PART
fbem-10895	79	12	introduce	introduce	VERB
fbem-10895	79	13	the	the	DET
fbem-10895	79	14	new	new	ADJ
fbem-10895	79	15	system	system	NOUN
fbem-10895	79	16	,	,	PUNCT
fbem-10895	79	17	and	and	CCONJ
fbem-10895	79	18	each	each	DET
fbem-10895	79	19	local	local	ADJ
fbem-10895	79	20	university	university	NOUN
fbem-10895	79	21	should	should	AUX
fbem-10895	79	22	take	take	VERB
fbem-10895	79	23	into	into	ADP
fbem-10895	79	24	account	account	NOUN
fbem-10895	79	25	its	its	PRON
fbem-10895	79	26	own	own	ADJ
fbem-10895	79	27	reality	reality	NOUN
fbem-10895	79	28	,	,	PUNCT
fbem-10895	79	29	formulate	formulate	VERB
fbem-10895	79	30	a	a	DET
fbem-10895	79	31	reform	reform	NOUN
fbem-10895	79	32	program	program	NOUN
fbem-10895	79	33	,	,	PUNCT
fbem-10895	79	34	develop	develop	VERB
fbem-10895	79	35	a	a	DET
fbem-10895	79	36	specific	specific	ADJ
fbem-10895	79	37	implementation	implementation	NOUN
fbem-10895	79	38	plan	plan	NOUN
fbem-10895	79	39	,	,	PUNCT
fbem-10895	79	40	and	and	CCONJ
fbem-10895	79	41	discuss	discuss	VERB
fbem-10895	79	42	the	the	DET
fbem-10895	79	43	specific	specific	ADJ
fbem-10895	79	44	implementation	implementation	NOUN
fbem-10895	79	45	details	detail	NOUN
fbem-10895	79	46	in	in	ADP
fbem-10895	79	47	detail	detail	NOUN
fbem-10895	79	48	to	to	PART
fbem-10895	79	49	ensure	ensure	VERB
fbem-10895	79	50	better	well	ADJ
fbem-10895	79	51	implementation	implementation	NOUN
fbem-10895	79	52	of	of	ADP
fbem-10895	79	53	the	the	DET
fbem-10895	79	54	reform	reform	NOUN
fbem-10895	79	55	.	.	PUNCT
fbem-10895	80	1	this	this	DET
fbem-10895	80	2	reform	reform	NOUN
fbem-10895	80	3	has	have	AUX
fbem-10895	80	4	brought	bring	VERB
fbem-10895	80	5	opportunities	opportunity	NOUN
fbem-10895	80	6	and	and	CCONJ
fbem-10895	80	7	challenges	challenge	NOUN
fbem-10895	80	8	to	to	ADP
fbem-10895	80	9	universities	university	NOUN
fbem-10895	80	10	.	.	PUNCT
fbem-10895	81	1	local	local	ADJ
fbem-10895	81	2	universities	university	NOUN
fbem-10895	81	3	can	can	AUX
fbem-10895	81	4	only	only	ADV
fbem-10895	81	5	make	make	VERB
fbem-10895	81	6	continuous	continuous	ADJ
fbem-10895	81	7	improvements	improvement	NOUN
fbem-10895	81	8	to	to	ADP
fbem-10895	81	9	their	their	PRON
fbem-10895	81	10	financial	financial	ADJ
fbem-10895	81	11	management	management	NOUN
fbem-10895	81	12	system	system	NOUN
fbem-10895	81	13	,	,	PUNCT
fbem-10895	81	14	establish	establish	VERB
fbem-10895	81	15	the	the	DET
fbem-10895	81	16	concept	concept	NOUN
fbem-10895	81	17	of	of	ADP
fbem-10895	81	18	budget	budget	NOUN
fbem-10895	81	19	performance	performance	NOUN
fbem-10895	81	20	management	management	NOUN
fbem-10895	81	21	,	,	PUNCT
fbem-10895	81	22	improve	improve	VERB
fbem-10895	81	23	the	the	DET
fbem-10895	81	24	overall	overall	ADJ
fbem-10895	81	25	quality	quality	NOUN
fbem-10895	81	26	of	of	ADP
fbem-10895	81	27	financial	financial	ADJ
fbem-10895	81	28	management	management	NOUN
fbem-10895	81	29	personnel	personnel	NOUN
fbem-10895	81	30	,	,	PUNCT
fbem-10895	81	31	and	and	CCONJ
fbem-10895	81	32	increase	increase	VERB
fbem-10895	81	33	the	the	DET
fbem-10895	81	34	strength	strength	NOUN
fbem-10895	81	35	of	of	ADP
fbem-10895	81	36	information	information	NOUN
fbem-10895	81	37	technology	technology	NOUN
fbem-10895	81	38	construction	construction	NOUN
fbem-10895	81	39	,	,	PUNCT
fbem-10895	81	40	so	so	SCONJ
fbem-10895	81	41	that	that	SCONJ
fbem-10895	81	42	the	the	DET
fbem-10895	81	43	reform	reform	NOUN
fbem-10895	81	44	of	of	ADP
fbem-10895	81	45	financial	financial	ADJ
fbem-10895	81	46	143	143	NUM
fbem-10895	81	47	management	management	NOUN
fbem-10895	81	48	can	can	AUX
fbem-10895	81	49	be	be	AUX
fbem-10895	81	50	implemented	implement	VERB
fbem-10895	81	51	into	into	ADP
fbem-10895	81	52	the	the	DET
fbem-10895	81	53	specific	specific	ADJ
fbem-10895	81	54	work	work	NOUN
fbem-10895	81	55	,	,	PUNCT
fbem-10895	81	56	so	so	SCONJ
fbem-10895	81	57	as	as	SCONJ
fbem-10895	81	58	to	to	PART
fbem-10895	81	59	catch	catch	VERB
fbem-10895	81	60	up	up	ADP
fbem-10895	81	61	with	with	ADP
fbem-10895	81	62	the	the	DET
fbem-10895	81	63	pace	pace	NOUN
fbem-10895	81	64	of	of	ADP
fbem-10895	81	65	development	development	NOUN
fbem-10895	81	66	of	of	ADP
fbem-10895	81	67	the	the	DET
fbem-10895	81	68	times	time	NOUN
fbem-10895	81	69	,	,	PUNCT
fbem-10895	81	70	and	and	CCONJ
fbem-10895	81	71	thus	thus	ADV
fbem-10895	81	72	continue	continue	VERB
fbem-10895	81	73	to	to	PART
fbem-10895	81	74	improve	improve	VERB
fbem-10895	81	75	their	their	PRON
fbem-10895	81	76	own	own	ADJ
fbem-10895	81	77	financial	financial	ADJ
fbem-10895	81	78	management	management	NOUN
fbem-10895	81	79	level	level	NOUN
fbem-10895	81	80	.	.	PUNCT
fbem-10895	82	1	references	reference	NOUN
fbem-10895	82	2	[	[	X
fbem-10895	82	3	1	1	NUM
fbem-10895	82	4	]	]	X
fbem-10895	82	5	jing	jing	ADJ
fbem-10895	82	6	chi	chi	PROPN
fbem-10895	82	7	.	.	PUNCT
fbem-10895	83	1	impact	impact	NOUN
fbem-10895	83	2	of	of	ADP
fbem-10895	83	3	the	the	DET
fbem-10895	83	4	new	new	ADJ
fbem-10895	83	5	government	government	NOUN
fbem-10895	83	6	accounting	accounting	NOUN
fbem-10895	83	7	system	system	NOUN
fbem-10895	83	8	on	on	ADP
fbem-10895	83	9	the	the	DET
fbem-10895	83	10	financial	financial	ADJ
fbem-10895	83	11	impact	impact	NOUN
fbem-10895	83	12	of	of	ADP
fbem-10895	83	13	colleges	college	NOUN
fbem-10895	83	14	and	and	CCONJ
fbem-10895	83	15	universities	university	NOUN
fbem-10895	83	16	and	and	CCONJ
fbem-10895	83	17	suggestions[j	suggestions[j	PROPN
fbem-10895	83	18	]	]	PUNCT
fbem-10895	83	19	.	.	PUNCT
fbem-10895	84	1	cooperative	cooperative	ADJ
fbem-10895	84	2	economy	economy	NOUN
fbem-10895	84	3	and	and	CCONJ
fbem-10895	84	4	technology	technology	NOUN
fbem-10895	84	5	,	,	PUNCT
fbem-10895	84	6	2020(08	2020(08	NUM
fbem-10895	84	7	)	)	PUNCT
fbem-10895	84	8	.	.	PUNCT
fbem-10895	85	1	[	[	X
fbem-10895	85	2	2	2	X
fbem-10895	85	3	]	]	X
fbem-10895	85	4	chen	chen	PROPN
fbem-10895	85	5	ya	ya	PROPN
fbem-10895	85	6	.	.	PROPN
fbem-10895	86	1	analyzing	analyze	VERB
fbem-10895	86	2	the	the	DET
fbem-10895	86	3	impact	impact	NOUN
fbem-10895	86	4	of	of	ADP
fbem-10895	86	5	the	the	DET
fbem-10895	86	6	new	new	ADJ
fbem-10895	86	7	government	government	NOUN
fbem-10895	86	8	accounting	accounting	NOUN
fbem-10895	86	9	system	system	NOUN
fbem-10895	86	10	on	on	ADP
fbem-10895	86	11	college	college	NOUN
fbem-10895	86	12	accounting[j	accounting[j	PROPN
fbem-10895	86	13	]	]	PUNCT
fbem-10895	86	14	.	.	PUNCT
fbem-10895	87	1	business	business	NOUN
fbem-10895	87	2	news	news	PROPN
fbem-10895	87	3	,	,	PUNCT
fbem-10895	87	4	2020(09	2020(09	NUM
fbem-10895	87	5	)	)	PUNCT
fbem-10895	87	6	.	.	PUNCT
fbem-10895	88	1	[	[	X
fbem-10895	88	2	3	3	X
fbem-10895	88	3	]	]	X
fbem-10895	88	4	wang	wang	PROPN
fbem-10895	88	5	xiaoni	xiaoni	PROPN
fbem-10895	88	6	.	.	PUNCT
fbem-10895	89	1	fine	fine	ADJ
fbem-10895	89	2	management	management	NOUN
fbem-10895	89	3	of	of	ADP
fbem-10895	89	4	financial	financial	ADJ
fbem-10895	89	5	accounting	accounting	NOUN
fbem-10895	89	6	work	work	NOUN
fbem-10895	89	7	in	in	ADP
fbem-10895	89	8	institutions[j	institutions[j	PROPN
fbem-10895	89	9	]	]	PUNCT
fbem-10895	89	10	.	.	PUNCT
fbem-10895	90	1	chinese	chinese	ADJ
fbem-10895	90	2	and	and	CCONJ
fbem-10895	90	3	foreign	foreign	ADJ
fbem-10895	90	4	entrepreneurs	entrepreneur	NOUN
fbem-10895	90	5	,	,	PUNCT
fbem-10895	90	6	2020	2020	NUM
fbem-10895	90	7	(	(	PUNCT
fbem-10895	90	8	15):78	15):78	NUM
fbem-10895	90	9	-	-	SYM
fbem-10895	90	10	79	79	NUM
fbem-10895	90	11	.	.	PUNCT
fbem-10895	91	1	[	[	X
fbem-10895	91	2	4	4	NUM
fbem-10895	91	3	]	]	PUNCT
fbem-10895	91	4	qiao	qiao	PROPN
fbem-10895	91	5	chunhua	chunhua	PROPN
fbem-10895	91	6	.	.	PUNCT
fbem-10895	92	1	the	the	DET
fbem-10895	92	2	basic	basic	ADJ
fbem-10895	92	3	experience	experience	NOUN
fbem-10895	92	4	and	and	CCONJ
fbem-10895	92	5	main	main	ADJ
fbem-10895	92	6	inspiration	inspiration	NOUN
fbem-10895	92	7	of	of	ADP
fbem-10895	92	8	the	the	DET
fbem-10895	92	9	magnificent	magnificent	ADJ
fbem-10895	92	10	70	70	NUM
fbem-10895	92	11	years	year	NOUN
fbem-10895	92	12	in	in	ADP
fbem-10895	92	13	the	the	DET
fbem-10895	92	14	field	field	NOUN
fbem-10895	92	15	of	of	ADP
fbem-10895	92	16	finance	finance	NOUN
fbem-10895	92	17	in	in	ADP
fbem-10895	92	18	new	new	ADJ
fbem-10895	92	19	china	china	PROPN
fbem-10895	92	20	's	's	PART
fbem-10895	92	21	colleges	college	NOUN
fbem-10895	92	22	and	and	CCONJ
fbem-10895	92	23	universities	university	NOUN
fbem-10895	93	1	[	[	X
fbem-10895	93	2	j	j	X
fbem-10895	93	3	]	]	X
fbem-10895	93	4	.	.	PUNCT
fbem-10895	94	1	research	research	NOUN
fbem-10895	94	2	on	on	ADP
fbem-10895	94	3	education	education	NOUN
fbem-10895	94	4	finance	finance	NOUN
fbem-10895	94	5	and	and	CCONJ
fbem-10895	94	6	accounting	accounting	NOUN
fbem-10895	94	7	,	,	PUNCT
fbem-10895	94	8	2019(05):56	2019(05):56	NUM
fbem-10895	94	9	-	-	SYM
fbem-10895	94	10	57	57	NUM
fbem-10895	94	11	.	.	PUNCT
fbem-10895	95	1	[	[	X
fbem-10895	95	2	5	5	NUM
fbem-10895	95	3	]	]	X
fbem-10895	95	4	chi	chi	PROPN
fbem-10895	95	5	bingqian	bingqian	PROPN
fbem-10895	95	6	.	.	PUNCT
fbem-10895	96	1	discussion	discussion	NOUN
fbem-10895	96	2	on	on	ADP
fbem-10895	96	3	the	the	DET
fbem-10895	96	4	impact	impact	NOUN
fbem-10895	96	5	and	and	CCONJ
fbem-10895	96	6	countermeasures	countermeasure	NOUN
fbem-10895	96	7	of	of	ADP
fbem-10895	96	8	the	the	DET
fbem-10895	96	9	new	new	ADJ
fbem-10895	96	10	government	government	NOUN
fbem-10895	96	11	accounting	accounting	NOUN
fbem-10895	96	12	system	system	NOUN
fbem-10895	96	13	on	on	ADP
fbem-10895	96	14	college	college	NOUN
fbem-10895	96	15	accounting[j	accounting[j	PROPN
fbem-10895	96	16	]	]	PUNCT
fbem-10895	96	17	.	.	PUNCT
fbem-10895	97	1	finance	finance	NOUN
fbem-10895	97	2	and	and	CCONJ
fbem-10895	97	3	economics,2020,(02):158	economics,2020,(02):158	NOUN
fbem-10895	97	4	.	.	PUNCT
fbem-10895	98	1	[	[	X
fbem-10895	98	2	6	6	NUM
fbem-10895	98	3	]	]	X
fbem-10895	98	4	wang	wang	PROPN
fbem-10895	98	5	wei	wei	PROPN
fbem-10895	98	6	,	,	PUNCT
fbem-10895	98	7	liu	liu	PROPN
fbem-10895	98	8	shuanglock	shuanglock	PROPN
fbem-10895	98	9	,	,	PUNCT
fbem-10895	98	10	yang	yang	PROPN
fbem-10895	98	11	shuo	shuo	PROPN
fbem-10895	98	12	.	.	PUNCT
fbem-10895	98	13	analyzing	analyze	VERB
fbem-10895	98	14	the	the	DET
fbem-10895	98	15	impact	impact	NOUN
fbem-10895	98	16	of	of	ADP
fbem-10895	98	17	the	the	DET
fbem-10895	98	18	new	new	ADJ
fbem-10895	98	19	government	government	NOUN
fbem-10895	98	20	accounting	accounting	NOUN
fbem-10895	98	21	system	system	NOUN
fbem-10895	98	22	on	on	ADP
fbem-10895	98	23	university	university	NOUN
fbem-10895	98	24	finance[j	finance[j	NOUN
fbem-10895	98	25	]	]	PUNCT
fbem-10895	98	26	.	.	PUNCT
fbem-10895	99	1	study	study	NOUN
fbem-10895	99	2	of	of	ADP
fbem-10895	99	3	finance	finance	NOUN
fbem-10895	99	4	and	and	CCONJ
fbem-10895	99	5	accounting,2020,(03):50,52	accounting,2020,(03):50,52	VERB
fbem-10895	99	6	.	.	PUNCT
fbem-10895	100	1	[	[	X
fbem-10895	100	2	7	7	X
fbem-10895	100	3	]	]	X
fbem-10895	100	4	yin	yin	PROPN
fbem-10895	100	5	lili	lili	NOUN
fbem-10895	100	6	.	.	PUNCT
fbem-10895	101	1	thinking	think	VERB
fbem-10895	101	2	about	about	ADP
fbem-10895	101	3	the	the	DET
fbem-10895	101	4	implementation	implementation	NOUN
fbem-10895	101	5	of	of	ADP
fbem-10895	101	6	the	the	DET
fbem-10895	101	7	new	new	ADJ
fbem-10895	101	8	government	government	NOUN
fbem-10895	101	9	accounting	accounting	NOUN
fbem-10895	101	10	system	system	NOUN
fbem-10895	101	11	in	in	ADP
fbem-10895	101	12	colleges	college	NOUN
fbem-10895	101	13	and	and	CCONJ
fbem-10895	101	14	universities[j	universities[j	NOUN
fbem-10895	101	15	]	]	PUNCT
fbem-10895	101	16	.	.	PUNCT
fbem-10895	102	1	journal	journal	PROPN
fbem-10895	102	2	of	of	ADP
fbem-10895	102	3	heilongjiang	heilongjiang	PROPN
fbem-10895	102	4	bayi	bayi	PROPN
fbem-10895	102	5	agricultural	agricultural	ADJ
fbem-10895	102	6	reclamation	reclamation	NOUN
fbem-10895	102	7	university,2019,31(06):111	university,2019,31(06):111	PROPN
fbem-10895	102	8	-	-	SYM
fbem-10895	102	9	117	117	NUM
fbem-10895	102	10	.	.	PUNCT