id	sid	tid	token	lemma	pos
fbem-11460	1	1	frontiers	frontier	NOUN
fbem-11460	1	2	in	in	ADP
fbem-11460	1	3	business	business	NOUN
fbem-11460	1	4	,	,	PUNCT
fbem-11460	1	5	economics	economic	NOUN
fbem-11460	1	6	and	and	CCONJ
fbem-11460	1	7	management	management	NOUN
fbem-11460	1	8	issn	issn	PROPN
fbem-11460	1	9	:	:	PUNCT
fbem-11460	1	10	2766	2766	NUM
fbem-11460	1	11	-	-	PUNCT
fbem-11460	1	12	824x	824x	NUM
fbem-11460	1	13	|	|	ADJ
fbem-11460	1	14	vol	vol	NOUN
fbem-11460	1	15	.	.	PROPN
fbem-11460	2	1	10	10	NUM
fbem-11460	2	2	,	,	PUNCT
fbem-11460	2	3	no	no	INTJ
fbem-11460	2	4	.	.	NOUN
fbem-11460	2	5	3	3	NUM
fbem-11460	2	6	,	,	PUNCT
fbem-11460	2	7	2023	2023	NUM
fbem-11460	2	8	110	110	NUM
fbem-11460	2	9	problems	problem	NOUN
fbem-11460	2	10	and	and	CCONJ
fbem-11460	2	11	suggested	suggest	VERB
fbem-11460	2	12	strategies	strategy	NOUN
fbem-11460	2	13	found	find	VERB
fbem-11460	2	14	in	in	ADP
fbem-11460	2	15	the	the	DET
fbem-11460	2	16	special	special	ADJ
fbem-11460	2	17	audit	audit	NOUN
fbem-11460	2	18	of	of	ADP
fbem-11460	2	19	internal	internal	ADJ
fbem-11460	2	20	control	control	NOUN
fbem-11460	2	21	management	management	NOUN
fbem-11460	2	22	in	in	ADP
fbem-11460	2	23	universities	university	NOUN
fbem-11460	2	24	mudan	mudan	PROPN
fbem-11460	2	25	bi	bi	PROPN
fbem-11460	2	26	philippine	philippine	PROPN
fbem-11460	2	27	christian	christian	PROPN
fbem-11460	2	28	university	university	PROPN
fbem-11460	2	29	,	,	PUNCT
fbem-11460	2	30	philippines	philippine	NOUN
fbem-11460	2	31	abstract	abstract	ADJ
fbem-11460	2	32	:	:	PUNCT
fbem-11460	2	33	with	with	ADP
fbem-11460	2	34	the	the	DET
fbem-11460	2	35	continuous	continuous	ADJ
fbem-11460	2	36	development	development	NOUN
fbem-11460	2	37	of	of	ADP
fbem-11460	2	38	higher	high	ADJ
fbem-11460	2	39	education	education	NOUN
fbem-11460	2	40	reform	reform	NOUN
fbem-11460	2	41	under	under	ADP
fbem-11460	2	42	the	the	DET
fbem-11460	2	43	new	new	ADJ
fbem-11460	2	44	situation	situation	NOUN
fbem-11460	2	45	,	,	PUNCT
fbem-11460	2	46	in	in	ADP
fbem-11460	2	47	order	order	NOUN
fbem-11460	2	48	to	to	PART
fbem-11460	2	49	continuously	continuously	ADV
fbem-11460	2	50	improve	improve	VERB
fbem-11460	2	51	the	the	DET
fbem-11460	2	52	modernization	modernization	NOUN
fbem-11460	2	53	of	of	ADP
fbem-11460	2	54	the	the	DET
fbem-11460	2	55	governance	governance	NOUN
fbem-11460	2	56	system	system	NOUN
fbem-11460	2	57	and	and	CCONJ
fbem-11460	2	58	governance	governance	NOUN
fbem-11460	2	59	capabilities	capability	NOUN
fbem-11460	2	60	of	of	ADP
fbem-11460	2	61	colleges	college	NOUN
fbem-11460	2	62	and	and	CCONJ
fbem-11460	2	63	universities	university	NOUN
fbem-11460	2	64	,	,	PUNCT
fbem-11460	2	65	the	the	DET
fbem-11460	2	66	audit	audit	NOUN
fbem-11460	2	67	department	department	NOUN
fbem-11460	2	68	of	of	ADP
fbem-11460	2	69	colleges	college	NOUN
fbem-11460	2	70	and	and	CCONJ
fbem-11460	2	71	universities	university	NOUN
fbem-11460	2	72	attaches	attach	VERB
fbem-11460	2	73	great	great	ADJ
fbem-11460	2	74	importance	importance	NOUN
fbem-11460	2	75	to	to	ADP
fbem-11460	2	76	the	the	DET
fbem-11460	2	77	internal	internal	ADJ
fbem-11460	2	78	management	management	NOUN
fbem-11460	2	79	of	of	ADP
fbem-11460	2	80	school	school	NOUN
fbem-11460	2	81	canteens	canteen	NOUN
fbem-11460	2	82	.	.	PUNCT
fbem-11460	3	1	from	from	ADP
fbem-11460	3	2	the	the	DET
fbem-11460	3	3	special	special	ADJ
fbem-11460	3	4	audits	audits	NOUN
fbem-11460	3	5	on	on	ADP
fbem-11460	3	6	canteens	canteen	NOUN
fbem-11460	3	7	in	in	ADP
fbem-11460	3	8	recent	recent	ADJ
fbem-11460	3	9	years	year	NOUN
fbem-11460	3	10	,	,	PUNCT
fbem-11460	3	11	it	it	PRON
fbem-11460	3	12	is	be	AUX
fbem-11460	3	13	found	find	VERB
fbem-11460	3	14	that	that	SCONJ
fbem-11460	3	15	there	there	PRON
fbem-11460	3	16	are	be	VERB
fbem-11460	3	17	still	still	ADV
fbem-11460	3	18	internal	internal	ADJ
fbem-11460	3	19	control	control	NOUN
fbem-11460	3	20	problems	problem	NOUN
fbem-11460	3	21	in	in	ADP
fbem-11460	3	22	the	the	DET
fbem-11460	3	23	internal	internal	ADJ
fbem-11460	3	24	management	management	NOUN
fbem-11460	3	25	of	of	ADP
fbem-11460	3	26	university	university	NOUN
fbem-11460	3	27	canteens	canteen	NOUN
fbem-11460	3	28	that	that	PRON
fbem-11460	3	29	need	need	VERB
fbem-11460	3	30	to	to	PART
fbem-11460	3	31	be	be	AUX
fbem-11460	3	32	further	far	ADV
fbem-11460	3	33	standardized	standardize	VERB
fbem-11460	3	34	and	and	CCONJ
fbem-11460	3	35	improved	improve	VERB
fbem-11460	3	36	in	in	ADP
fbem-11460	3	37	order	order	NOUN
fbem-11460	3	38	to	to	PART
fbem-11460	3	39	realize	realize	VERB
fbem-11460	3	40	the	the	DET
fbem-11460	3	41	scientific	scientific	ADJ
fbem-11460	3	42	management	management	NOUN
fbem-11460	3	43	of	of	ADP
fbem-11460	3	44	school	school	NOUN
fbem-11460	3	45	canteens	canteen	NOUN
fbem-11460	3	46	.	.	PUNCT
fbem-11460	4	1	keywords	keyword	NOUN
fbem-11460	4	2	:	:	PUNCT
fbem-11460	4	3	college	college	NOUN
fbem-11460	4	4	canteen	canteen	PROPN
fbem-11460	4	5	,	,	PUNCT
fbem-11460	4	6	internal	internal	ADJ
fbem-11460	4	7	control	control	NOUN
fbem-11460	4	8	management	management	NOUN
fbem-11460	4	9	,	,	PUNCT
fbem-11460	4	10	problem	problem	NOUN
fbem-11460	4	11	suggestion	suggestion	NOUN
fbem-11460	4	12	.	.	PUNCT
fbem-11460	5	1	1	1	X
fbem-11460	5	2	.	.	X
fbem-11460	5	3	introduction	introduction	NOUN
fbem-11460	5	4	in	in	ADP
fbem-11460	5	5	recent	recent	ADJ
fbem-11460	5	6	years	year	NOUN
fbem-11460	5	7	,	,	PUNCT
fbem-11460	5	8	with	with	ADP
fbem-11460	5	9	the	the	DET
fbem-11460	5	10	rapid	rapid	ADJ
fbem-11460	5	11	development	development	NOUN
fbem-11460	5	12	of	of	ADP
fbem-11460	5	13	my	my	PRON
fbem-11460	5	14	country	country	NOUN
fbem-11460	5	15	's	's	PART
fbem-11460	5	16	higher	high	ADJ
fbem-11460	5	17	education	education	NOUN
fbem-11460	5	18	under	under	ADP
fbem-11460	5	19	the	the	DET
fbem-11460	5	20	new	new	ADJ
fbem-11460	5	21	situation	situation	NOUN
fbem-11460	5	22	and	and	CCONJ
fbem-11460	5	23	the	the	DET
fbem-11460	5	24	continuous	continuous	ADJ
fbem-11460	5	25	expansion	expansion	NOUN
fbem-11460	5	26	of	of	ADP
fbem-11460	5	27	the	the	DET
fbem-11460	5	28	enrollment	enrollment	NOUN
fbem-11460	5	29	scale	scale	NOUN
fbem-11460	5	30	of	of	ADP
fbem-11460	5	31	colleges	college	NOUN
fbem-11460	5	32	and	and	CCONJ
fbem-11460	5	33	universities	university	NOUN
fbem-11460	5	34	,	,	PUNCT
fbem-11460	5	35	the	the	DET
fbem-11460	5	36	"	"	PUNCT
fbem-11460	5	37	main	main	ADJ
fbem-11460	5	38	results	result	NOUN
fbem-11460	5	39	of	of	ADP
fbem-11460	5	40	national	national	ADJ
fbem-11460	5	41	education	education	NOUN
fbem-11460	5	42	statistics	statistic	NOUN
fbem-11460	5	43	in	in	ADP
fbem-11460	5	44	2021	2021	NUM
fbem-11460	5	45	"	"	PUNCT
fbem-11460	5	46	released	release	VERB
fbem-11460	5	47	by	by	ADP
fbem-11460	5	48	the	the	DET
fbem-11460	5	49	ministry	ministry	PROPN
fbem-11460	5	50	of	of	ADP
fbem-11460	5	51	education	education	PROPN
fbem-11460	5	52	shows	show	VERB
fbem-11460	5	53	that	that	SCONJ
fbem-11460	5	54	in	in	ADP
fbem-11460	5	55	2021	2021	NUM
fbem-11460	5	56	,	,	PUNCT
fbem-11460	5	57	there	there	PRON
fbem-11460	5	58	will	will	AUX
fbem-11460	5	59	be	be	AUX
fbem-11460	5	60	3,012	3,012	NUM
fbem-11460	5	61	colleges	college	NOUN
fbem-11460	5	62	and	and	CCONJ
fbem-11460	5	63	universities	university	NOUN
fbem-11460	5	64	nationwide	nationwide	ADV
fbem-11460	5	65	,	,	PUNCT
fbem-11460	5	66	of	of	ADP
fbem-11460	5	67	which	which	PRON
fbem-11460	5	68	there	there	PRON
fbem-11460	5	69	are	be	VERB
fbem-11460	5	70	1,238	1,238	NUM
fbem-11460	5	71	ordinary	ordinary	ADJ
fbem-11460	5	72	undergraduate	undergraduate	ADJ
fbem-11460	5	73	schools	school	NOUN
fbem-11460	5	74	,	,	PUNCT
fbem-11460	5	75	with	with	ADP
fbem-11460	5	76	a	a	DET
fbem-11460	5	77	total	total	ADJ
fbem-11460	5	78	enrollment	enrollment	NOUN
fbem-11460	5	79	of	of	ADP
fbem-11460	5	80	44.3	44.3	NUM
fbem-11460	5	81	million	million	NUM
fbem-11460	5	82	students	student	NOUN
fbem-11460	5	83	and	and	CCONJ
fbem-11460	5	84	a	a	DET
fbem-11460	5	85	gross	gross	ADJ
fbem-11460	5	86	enrollment	enrollment	NOUN
fbem-11460	5	87	rate	rate	NOUN
fbem-11460	5	88	of	of	ADP
fbem-11460	5	89	57.8	57.8	NUM
fbem-11460	5	90	%	%	NOUN
fbem-11460	5	91	in	in	ADP
fbem-11460	5	92	higher	high	ADJ
fbem-11460	5	93	education	education	NOUN
fbem-11460	5	94	.	.	PUNCT
fbem-11460	6	1	at	at	ADP
fbem-11460	6	2	the	the	DET
fbem-11460	6	3	same	same	ADJ
fbem-11460	6	4	time	time	NOUN
fbem-11460	6	5	as	as	ADP
fbem-11460	6	6	the	the	DET
fbem-11460	6	7	expansion	expansion	NOUN
fbem-11460	6	8	of	of	ADP
fbem-11460	6	9	college	college	NOUN
fbem-11460	6	10	enrollment	enrollment	NOUN
fbem-11460	6	11	,	,	PUNCT
fbem-11460	6	12	the	the	DET
fbem-11460	6	13	scale	scale	NOUN
fbem-11460	6	14	of	of	ADP
fbem-11460	6	15	college	college	NOUN
fbem-11460	6	16	canteens	canteen	NOUN
fbem-11460	6	17	has	have	AUX
fbem-11460	6	18	also	also	ADV
fbem-11460	6	19	expanded	expand	VERB
fbem-11460	6	20	,	,	PUNCT
fbem-11460	6	21	the	the	DET
fbem-11460	6	22	main	main	ADJ
fbem-11460	6	23	business	business	NOUN
fbem-11460	6	24	income	income	NOUN
fbem-11460	6	25	has	have	AUX
fbem-11460	6	26	increased	increase	VERB
fbem-11460	6	27	significantly	significantly	ADV
fbem-11460	6	28	,	,	PUNCT
fbem-11460	6	29	and	and	CCONJ
fbem-11460	6	30	the	the	DET
fbem-11460	6	31	number	number	NOUN
fbem-11460	6	32	of	of	ADP
fbem-11460	6	33	employees	employee	NOUN
fbem-11460	6	34	has	have	AUX
fbem-11460	6	35	increased	increase	VERB
fbem-11460	6	36	significantly	significantly	ADV
fbem-11460	6	37	.	.	PUNCT
fbem-11460	7	1	the	the	DET
fbem-11460	7	2	annual	annual	ADJ
fbem-11460	7	3	output	output	NOUN
fbem-11460	7	4	value	value	NOUN
fbem-11460	7	5	of	of	ADP
fbem-11460	7	6	schools	school	NOUN
fbem-11460	7	7	with	with	ADP
fbem-11460	7	8	more	more	ADJ
fbem-11460	7	9	than	than	ADP
fbem-11460	7	10	10,000	10,000	NUM
fbem-11460	7	11	people	people	NOUN
fbem-11460	7	12	is	be	AUX
fbem-11460	7	13	more	more	ADJ
fbem-11460	7	14	than	than	ADP
fbem-11460	7	15	tens	ten	NOUN
fbem-11460	7	16	of	of	ADP
fbem-11460	7	17	millions	million	NOUN
fbem-11460	7	18	of	of	ADP
fbem-11460	7	19	yuan	yuan	NOUN
fbem-11460	7	20	.	.	PUNCT
fbem-11460	8	1	it	it	PRON
fbem-11460	8	2	can	can	AUX
fbem-11460	8	3	be	be	AUX
fbem-11460	8	4	seen	see	VERB
fbem-11460	8	5	that	that	SCONJ
fbem-11460	8	6	the	the	DET
fbem-11460	8	7	internal	internal	ADJ
fbem-11460	8	8	management	management	NOUN
fbem-11460	8	9	of	of	ADP
fbem-11460	8	10	college	college	NOUN
fbem-11460	8	11	canteens	canteen	NOUN
fbem-11460	8	12	the	the	DET
fbem-11460	8	13	volume	volume	NOUN
fbem-11460	8	14	is	be	AUX
fbem-11460	8	15	increasing	increase	VERB
fbem-11460	8	16	,	,	PUNCT
fbem-11460	8	17	and	and	CCONJ
fbem-11460	8	18	the	the	DET
fbem-11460	8	19	problems	problem	NOUN
fbem-11460	8	20	are	be	AUX
fbem-11460	8	21	also	also	ADV
fbem-11460	8	22	increasing	increase	VERB
fbem-11460	8	23	.	.	PUNCT
fbem-11460	9	1	therefore	therefore	ADV
fbem-11460	9	2	,	,	PUNCT
fbem-11460	9	3	it	it	PRON
fbem-11460	9	4	is	be	AUX
fbem-11460	9	5	imminent	imminent	ADJ
fbem-11460	9	6	to	to	PART
fbem-11460	9	7	further	far	ADV
fbem-11460	9	8	strengthen	strengthen	VERB
fbem-11460	9	9	the	the	DET
fbem-11460	9	10	internal	internal	ADJ
fbem-11460	9	11	management	management	NOUN
fbem-11460	9	12	of	of	ADP
fbem-11460	9	13	college	college	NOUN
fbem-11460	9	14	canteens	canteen	NOUN
fbem-11460	9	15	.	.	PUNCT
fbem-11460	10	1	2	2	X
fbem-11460	10	2	.	.	X
fbem-11460	10	3	problems	problem	NOUN
fbem-11460	10	4	found	find	VERB
fbem-11460	10	5	in	in	ADP
fbem-11460	10	6	the	the	DET
fbem-11460	10	7	special	special	ADJ
fbem-11460	10	8	audit	audit	NOUN
fbem-11460	10	9	of	of	ADP
fbem-11460	10	10	internal	internal	ADJ
fbem-11460	10	11	control	control	NOUN
fbem-11460	10	12	management	management	NOUN
fbem-11460	10	13	in	in	ADP
fbem-11460	10	14	colleges	college	NOUN
fbem-11460	10	15	and	and	CCONJ
fbem-11460	10	16	universities	university	NOUN
fbem-11460	10	17	in	in	ADP
fbem-11460	10	18	recent	recent	ADJ
fbem-11460	10	19	years	year	NOUN
fbem-11460	10	20	,	,	PUNCT
fbem-11460	10	21	the	the	DET
fbem-11460	10	22	internal	internal	ADJ
fbem-11460	10	23	audit	audit	NOUN
fbem-11460	10	24	department	department	NOUN
fbem-11460	10	25	of	of	ADP
fbem-11460	10	26	colleges	college	NOUN
fbem-11460	10	27	and	and	CCONJ
fbem-11460	10	28	universities	university	NOUN
fbem-11460	10	29	has	have	AUX
fbem-11460	10	30	carried	carry	VERB
fbem-11460	10	31	out	out	ADP
fbem-11460	10	32	regular	regular	ADJ
fbem-11460	10	33	or	or	CCONJ
fbem-11460	10	34	irregular	irregular	ADJ
fbem-11460	10	35	financial	financial	ADJ
fbem-11460	10	36	revenue	revenue	NOUN
fbem-11460	10	37	and	and	CCONJ
fbem-11460	10	38	expenditure	expenditure	NOUN
fbem-11460	10	39	audits	audit	NOUN
fbem-11460	10	40	or	or	CCONJ
fbem-11460	10	41	special	special	ADJ
fbem-11460	10	42	audits	audits	NOUN
fbem-11460	10	43	on	on	ADP
fbem-11460	10	44	the	the	DET
fbem-11460	10	45	economic	economic	ADJ
fbem-11460	10	46	responsibilities	responsibility	NOUN
fbem-11460	10	47	of	of	ADP
fbem-11460	10	48	canteen	canteen	NOUN
fbem-11460	10	49	managers	manager	NOUN
fbem-11460	10	50	during	during	ADP
fbem-11460	10	51	and	and	CCONJ
fbem-11460	10	52	after	after	ADP
fbem-11460	10	53	their	their	PRON
fbem-11460	10	54	tenure	tenure	NOUN
fbem-11460	10	55	,	,	PUNCT
fbem-11460	10	56	and	and	CCONJ
fbem-11460	10	57	timely	timely	ADJ
fbem-11460	10	58	rectification	rectification	NOUN
fbem-11460	10	59	of	of	ADP
fbem-11460	10	60	problems	problem	NOUN
fbem-11460	10	61	found	find	VERB
fbem-11460	10	62	through	through	ADP
fbem-11460	10	63	audits	audits	NOUN
fbem-11460	10	64	,	,	PUNCT
fbem-11460	10	65	and	and	CCONJ
fbem-11460	10	66	the	the	DET
fbem-11460	10	67	management	management	NOUN
fbem-11460	10	68	of	of	ADP
fbem-11460	10	69	university	university	NOUN
fbem-11460	10	70	canteens	canteen	NOUN
fbem-11460	10	71	has	have	AUX
fbem-11460	10	72	been	be	AUX
fbem-11460	10	73	optimized	optimize	VERB
fbem-11460	10	74	to	to	ADP
fbem-11460	10	75	a	a	DET
fbem-11460	10	76	certain	certain	ADJ
fbem-11460	10	77	extent	extent	NOUN
fbem-11460	10	78	.	.	PUNCT
fbem-11460	11	1	at	at	ADP
fbem-11460	11	2	the	the	DET
fbem-11460	11	3	same	same	ADJ
fbem-11460	11	4	time	time	NOUN
fbem-11460	11	5	,	,	PUNCT
fbem-11460	11	6	it	it	PRON
fbem-11460	11	7	also	also	ADV
fbem-11460	11	8	accepts	accept	VERB
fbem-11460	11	9	external	external	ADJ
fbem-11460	11	10	supervision	supervision	NOUN
fbem-11460	11	11	such	such	ADJ
fbem-11460	11	12	as	as	ADP
fbem-11460	11	13	special	special	ADJ
fbem-11460	11	14	audits	audits	NOUN
fbem-11460	11	15	and	and	CCONJ
fbem-11460	11	16	inspections	inspection	NOUN
fbem-11460	11	17	by	by	ADP
fbem-11460	11	18	the	the	DET
fbem-11460	11	19	superior	superior	ADJ
fbem-11460	11	20	authorities	authority	NOUN
fbem-11460	11	21	,	,	PUNCT
fbem-11460	11	22	effectively	effectively	ADV
fbem-11460	11	23	strengthening	strengthen	VERB
fbem-11460	11	24	the	the	DET
fbem-11460	11	25	audit	audit	NOUN
fbem-11460	11	26	supervision	supervision	NOUN
fbem-11460	11	27	of	of	ADP
fbem-11460	11	28	canteen	canteen	NOUN
fbem-11460	11	29	funds	fund	NOUN
fbem-11460	11	30	.	.	PUNCT
fbem-11460	12	1	however	however	ADV
fbem-11460	12	2	,	,	PUNCT
fbem-11460	12	3	as	as	SCONJ
fbem-11460	12	4	the	the	DET
fbem-11460	12	5	pressure	pressure	NOUN
fbem-11460	12	6	on	on	ADP
fbem-11460	12	7	the	the	DET
fbem-11460	12	8	operation	operation	NOUN
fbem-11460	12	9	of	of	ADP
fbem-11460	12	10	canteens	canteen	NOUN
fbem-11460	12	11	continues	continue	VERB
fbem-11460	12	12	to	to	PART
fbem-11460	12	13	increase	increase	VERB
fbem-11460	12	14	,	,	PUNCT
fbem-11460	12	15	there	there	PRON
fbem-11460	12	16	are	be	VERB
fbem-11460	12	17	still	still	ADV
fbem-11460	12	18	some	some	DET
fbem-11460	12	19	problems	problem	NOUN
fbem-11460	12	20	in	in	ADP
fbem-11460	12	21	the	the	DET
fbem-11460	12	22	management	management	NOUN
fbem-11460	12	23	of	of	ADP
fbem-11460	12	24	canteens	canteen	NOUN
fbem-11460	12	25	.	.	PUNCT
fbem-11460	13	1	2.1	2.1	NUM
fbem-11460	13	2	.	.	PUNCT
fbem-11460	14	1	some	some	DET
fbem-11460	14	2	internal	internal	ADJ
fbem-11460	14	3	control	control	NOUN
fbem-11460	14	4	systems	system	NOUN
fbem-11460	14	5	are	be	AUX
fbem-11460	14	6	not	not	PART
fbem-11460	14	7	well	well	ADV
fbem-11460	14	8	formulated	formulated	ADJ
fbem-11460	14	9	and	and	CCONJ
fbem-11460	14	10	not	not	PART
fbem-11460	14	11	properly	properly	ADV
fbem-11460	14	12	implemented	implement	VERB
fbem-11460	14	13	the	the	DET
fbem-11460	14	14	establishment	establishment	NOUN
fbem-11460	14	15	of	of	ADP
fbem-11460	14	16	the	the	DET
fbem-11460	14	17	internal	internal	ADJ
fbem-11460	14	18	control	control	NOUN
fbem-11460	14	19	system	system	NOUN
fbem-11460	14	20	of	of	ADP
fbem-11460	14	21	college	college	NOUN
fbem-11460	14	22	canteens	canteen	NOUN
fbem-11460	14	23	is	be	AUX
fbem-11460	14	24	mainly	mainly	ADV
fbem-11460	14	25	to	to	PART
fbem-11460	14	26	reasonably	reasonably	ADV
fbem-11460	14	27	ensure	ensure	VERB
fbem-11460	14	28	that	that	SCONJ
fbem-11460	14	29	the	the	DET
fbem-11460	14	30	economic	economic	ADJ
fbem-11460	14	31	activities	activity	NOUN
fbem-11460	14	32	of	of	ADP
fbem-11460	14	33	canteens	canteen	NOUN
fbem-11460	14	34	are	be	AUX
fbem-11460	14	35	legal	legal	ADJ
fbem-11460	14	36	and	and	CCONJ
fbem-11460	14	37	compliant	compliant	ADJ
fbem-11460	14	38	,	,	PUNCT
fbem-11460	14	39	assets	asset	NOUN
fbem-11460	14	40	are	be	AUX
fbem-11460	14	41	safe	safe	ADJ
fbem-11460	14	42	and	and	CCONJ
fbem-11460	14	43	effective	effective	ADJ
fbem-11460	14	44	,	,	PUNCT
fbem-11460	14	45	financial	financial	ADJ
fbem-11460	14	46	information	information	NOUN
fbem-11460	14	47	is	be	AUX
fbem-11460	14	48	true	true	ADJ
fbem-11460	14	49	and	and	CCONJ
fbem-11460	14	50	complete	complete	ADJ
fbem-11460	14	51	,	,	PUNCT
fbem-11460	14	52	effective	effective	ADJ
fbem-11460	14	53	prevention	prevention	NOUN
fbem-11460	14	54	of	of	ADP
fbem-11460	14	55	canteen	canteen	NOUN
fbem-11460	14	56	operating	operating	NOUN
fbem-11460	14	57	risks	risk	NOUN
fbem-11460	14	58	,	,	PUNCT
fbem-11460	14	59	timely	timely	ADJ
fbem-11460	14	60	correction	correction	NOUN
fbem-11460	14	61	of	of	ADP
fbem-11460	14	62	errors	error	NOUN
fbem-11460	14	63	,	,	PUNCT
fbem-11460	14	64	prevention	prevention	NOUN
fbem-11460	14	65	of	of	ADP
fbem-11460	14	66	corruption	corruption	NOUN
fbem-11460	14	67	,	,	PUNCT
fbem-11460	14	68	and	and	CCONJ
fbem-11460	14	69	improvement	improvement	NOUN
fbem-11460	14	70	of	of	ADP
fbem-11460	14	71	canteen	canteen	NOUN
fbem-11460	14	72	service	service	NOUN
fbem-11460	14	73	efficiency	efficiency	NOUN
fbem-11460	14	74	and	and	CCONJ
fbem-11460	14	75	effect	effect	NOUN
fbem-11460	14	76	.	.	PUNCT
fbem-11460	15	1	the	the	DET
fbem-11460	15	2	following	follow	VERB
fbem-11460	15	3	problems	problem	NOUN
fbem-11460	15	4	still	still	ADV
fbem-11460	15	5	exist	exist	VERB
fbem-11460	15	6	in	in	ADP
fbem-11460	15	7	the	the	DET
fbem-11460	15	8	process	process	NOUN
fbem-11460	15	9	of	of	ADP
fbem-11460	15	10	formulating	formulate	VERB
fbem-11460	15	11	and	and	CCONJ
fbem-11460	15	12	implementing	implement	VERB
fbem-11460	15	13	the	the	DET
fbem-11460	15	14	internal	internal	ADJ
fbem-11460	15	15	control	control	NOUN
fbem-11460	15	16	system	system	NOUN
fbem-11460	15	17	of	of	ADP
fbem-11460	15	18	college	college	NOUN
fbem-11460	15	19	canteens	canteen	NOUN
fbem-11460	15	20	:	:	PUNCT
fbem-11460	15	21	first	first	ADV
fbem-11460	15	22	,	,	PUNCT
fbem-11460	15	23	the	the	DET
fbem-11460	15	24	incompatible	incompatible	ADJ
fbem-11460	15	25	duties	duty	NOUN
fbem-11460	15	26	of	of	ADP
fbem-11460	15	27	key	key	ADJ
fbem-11460	15	28	posts	post	NOUN
fbem-11460	15	29	are	be	AUX
fbem-11460	15	30	not	not	PART
fbem-11460	15	31	separated	separate	VERB
fbem-11460	15	32	.	.	PUNCT
fbem-11460	16	1	in	in	ADP
fbem-11460	16	2	the	the	DET
fbem-11460	16	3	compilation	compilation	NOUN
fbem-11460	16	4	of	of	ADP
fbem-11460	16	5	rules	rule	NOUN
fbem-11460	16	6	and	and	CCONJ
fbem-11460	16	7	regulations	regulation	NOUN
fbem-11460	16	8	of	of	ADP
fbem-11460	16	9	some	some	DET
fbem-11460	16	10	colleges	college	NOUN
fbem-11460	16	11	and	and	CCONJ
fbem-11460	16	12	universities	university	NOUN
fbem-11460	16	13	,	,	PUNCT
fbem-11460	16	14	the	the	DET
fbem-11460	16	15	formulation	formulation	NOUN
fbem-11460	16	16	of	of	ADP
fbem-11460	16	17	the	the	DET
fbem-11460	16	18	responsibilities	responsibility	NOUN
fbem-11460	16	19	of	of	ADP
fbem-11460	16	20	the	the	DET
fbem-11460	16	21	canteen	canteen	NOUN
fbem-11460	16	22	warehouse	warehouse	NOUN
fbem-11460	16	23	supervisor	supervisor	NOUN
fbem-11460	16	24	covers	cover	VERB
fbem-11460	16	25	the	the	DET
fbem-11460	16	26	acceptance	acceptance	NOUN
fbem-11460	16	27	,	,	PUNCT
fbem-11460	16	28	storage	storage	NOUN
fbem-11460	16	29	,	,	PUNCT
fbem-11460	16	30	distribution	distribution	NOUN
fbem-11460	16	31	,	,	PUNCT
fbem-11460	16	32	accounting	accounting	NOUN
fbem-11460	16	33	,	,	PUNCT
fbem-11460	16	34	clearing	clearing	NOUN
fbem-11460	16	35	and	and	CCONJ
fbem-11460	16	36	inventory	inventory	NOUN
fbem-11460	16	37	of	of	ADP
fbem-11460	16	38	all	all	DET
fbem-11460	16	39	raw	raw	ADJ
fbem-11460	16	40	materials	material	NOUN
fbem-11460	16	41	,	,	PUNCT
fbem-11460	16	42	food	food	NOUN
fbem-11460	16	43	,	,	PUNCT
fbem-11460	16	44	materials	material	NOUN
fbem-11460	16	45	,	,	PUNCT
fbem-11460	16	46	and	and	CCONJ
fbem-11460	16	47	low	low	ADJ
fbem-11460	16	48	-	-	PUNCT
fbem-11460	16	49	value	value	NOUN
fbem-11460	16	50	consumables	consumable	NOUN
fbem-11460	16	51	in	in	ADP
fbem-11460	16	52	the	the	DET
fbem-11460	16	53	canteen	canteen	NOUN
fbem-11460	16	54	.	.	PUNCT
fbem-11460	17	1	the	the	DET
fbem-11460	17	2	supervisor	supervisor	NOUN
fbem-11460	17	3	actually	actually	ADV
fbem-11460	17	4	implements	implement	VERB
fbem-11460	17	5	the	the	DET
fbem-11460	17	6	established	establish	VERB
fbem-11460	17	7	system	system	NOUN
fbem-11460	17	8	,	,	PUNCT
fbem-11460	17	9	but	but	CCONJ
fbem-11460	17	10	this	this	PRON
fbem-11460	17	11	also	also	ADV
fbem-11460	17	12	violates	violate	VERB
fbem-11460	17	13	the	the	DET
fbem-11460	17	14	regulations	regulation	NOUN
fbem-11460	17	15	on	on	ADP
fbem-11460	17	16	the	the	DET
fbem-11460	17	17	separation	separation	NOUN
fbem-11460	17	18	of	of	ADP
fbem-11460	17	19	incompatible	incompatible	ADJ
fbem-11460	17	20	positions	position	NOUN
fbem-11460	17	21	such	such	ADJ
fbem-11460	17	22	as	as	ADP
fbem-11460	17	23	acceptance	acceptance	NOUN
fbem-11460	17	24	,	,	PUNCT
fbem-11460	17	25	storage	storage	NOUN
fbem-11460	17	26	,	,	PUNCT
fbem-11460	17	27	and	and	CCONJ
fbem-11460	17	28	bookkeeping	bookkeeping	NOUN
fbem-11460	17	29	.	.	PUNCT
fbem-11460	18	1	second	second	ADJ
fbem-11460	18	2	,	,	PUNCT
fbem-11460	18	3	there	there	PRON
fbem-11460	18	4	is	be	VERB
fbem-11460	18	5	no	no	DET
fbem-11460	18	6	specific	specific	ADJ
fbem-11460	18	7	implementation	implementation	NOUN
fbem-11460	18	8	plan	plan	NOUN
fbem-11460	18	9	for	for	ADP
fbem-11460	18	10	wage	wage	NOUN
fbem-11460	18	11	payment	payment	NOUN
fbem-11460	18	12	.	.	PUNCT
fbem-11460	19	1	in	in	ADP
fbem-11460	19	2	the	the	DET
fbem-11460	19	3	salary	salary	NOUN
fbem-11460	19	4	and	and	CCONJ
fbem-11460	19	5	welfare	welfare	NOUN
fbem-11460	19	6	implementation	implementation	NOUN
fbem-11460	19	7	plan	plan	NOUN
fbem-11460	19	8	formulated	formulate	VERB
fbem-11460	19	9	by	by	ADP
fbem-11460	19	10	the	the	DET
fbem-11460	19	11	logistics	logistic	NOUN
fbem-11460	19	12	department	department	NOUN
fbem-11460	19	13	of	of	ADP
fbem-11460	19	14	some	some	DET
fbem-11460	19	15	universities	university	NOUN
fbem-11460	19	16	,	,	PUNCT
fbem-11460	19	17	the	the	DET
fbem-11460	19	18	overtime	overtime	NOUN
fbem-11460	19	19	performance	performance	NOUN
fbem-11460	19	20	is	be	AUX
fbem-11460	19	21	accrued	accrue	VERB
fbem-11460	19	22	according	accord	VERB
fbem-11460	19	23	to	to	ADP
fbem-11460	19	24	a	a	DET
fbem-11460	19	25	certain	certain	ADJ
fbem-11460	19	26	rate	rate	NOUN
fbem-11460	19	27	of	of	ADP
fbem-11460	19	28	the	the	DET
fbem-11460	19	29	monthly	monthly	ADJ
fbem-11460	19	30	balance	balance	NOUN
fbem-11460	19	31	of	of	ADP
fbem-11460	19	32	each	each	DET
fbem-11460	19	33	canteen	canteen	NOUN
fbem-11460	19	34	,	,	PUNCT
fbem-11460	19	35	and	and	CCONJ
fbem-11460	19	36	paid	pay	VERB
fbem-11460	19	37	according	accord	VERB
fbem-11460	19	38	to	to	ADP
fbem-11460	19	39	the	the	DET
fbem-11460	19	40	level	level	NOUN
fbem-11460	19	41	.	.	PUNCT
fbem-11460	20	1	however	however	ADV
fbem-11460	20	2	,	,	PUNCT
fbem-11460	20	3	no	no	DET
fbem-11460	20	4	implementation	implementation	NOUN
fbem-11460	20	5	plan	plan	NOUN
fbem-11460	20	6	with	with	ADP
fbem-11460	20	7	a	a	DET
fbem-11460	20	8	specific	specific	ADJ
fbem-11460	20	9	payment	payment	NOUN
fbem-11460	20	10	ratio	ratio	NOUN
fbem-11460	20	11	has	have	AUX
fbem-11460	20	12	been	be	AUX
fbem-11460	20	13	formulated	formulate	VERB
fbem-11460	20	14	during	during	ADP
fbem-11460	20	15	the	the	DET
fbem-11460	20	16	specific	specific	ADJ
fbem-11460	20	17	implementation	implementation	NOUN
fbem-11460	20	18	process	process	NOUN
fbem-11460	20	19	.	.	PUNCT
fbem-11460	21	1	the	the	DET
fbem-11460	21	2	third	third	NOUN
fbem-11460	21	3	is	be	AUX
fbem-11460	21	4	that	that	SCONJ
fbem-11460	21	5	the	the	DET
fbem-11460	21	6	raw	raw	ADJ
fbem-11460	21	7	material	material	NOUN
fbem-11460	21	8	acquisition	acquisition	NOUN
fbem-11460	21	9	management	management	NOUN
fbem-11460	21	10	system	system	NOUN
fbem-11460	21	11	has	have	AUX
fbem-11460	21	12	not	not	PART
fbem-11460	21	13	been	be	AUX
fbem-11460	21	14	implemented	implement	VERB
fbem-11460	21	15	.	.	PUNCT
fbem-11460	22	1	during	during	ADP
fbem-11460	22	2	the	the	DET
fbem-11460	22	3	distribution	distribution	NOUN
fbem-11460	22	4	process	process	NOUN
fbem-11460	22	5	of	of	ADP
fbem-11460	22	6	the	the	DET
fbem-11460	22	7	raw	raw	ADJ
fbem-11460	22	8	materials	material	NOUN
fbem-11460	22	9	purchased	purchase	VERB
fbem-11460	22	10	by	by	ADP
fbem-11460	22	11	itself	itself	PRON
fbem-11460	22	12	,	,	PUNCT
fbem-11460	22	13	the	the	DET
fbem-11460	22	14	purchase	purchase	NOUN
fbem-11460	22	15	plan	plan	NOUN
fbem-11460	22	16	is	be	AUX
fbem-11460	22	17	basically	basically	ADV
fbem-11460	22	18	used	use	VERB
fbem-11460	22	19	as	as	ADP
fbem-11460	22	20	the	the	DET
fbem-11460	22	21	proof	proof	NOUN
fbem-11460	22	22	of	of	ADP
fbem-11460	22	23	the	the	DET
fbem-11460	22	24	purchase	purchase	NOUN
fbem-11460	22	25	plan	plan	NOUN
fbem-11460	22	26	and	and	CCONJ
fbem-11460	22	27	the	the	DET
fbem-11460	22	28	requisition	requisition	NOUN
fbem-11460	22	29	list	list	NOUN
fbem-11460	22	30	of	of	ADP
fbem-11460	22	31	each	each	DET
fbem-11460	22	32	canteen	canteen	NOUN
fbem-11460	22	33	,	,	PUNCT
fbem-11460	22	34	and	and	CCONJ
fbem-11460	22	35	no	no	DET
fbem-11460	22	36	separate	separate	ADJ
fbem-11460	22	37	requisition	requisition	NOUN
fbem-11460	22	38	form	form	NOUN
fbem-11460	22	39	is	be	AUX
fbem-11460	22	40	issued	issue	VERB
fbem-11460	22	41	for	for	ADP
fbem-11460	22	42	the	the	DET
fbem-11460	22	43	raw	raw	ADJ
fbem-11460	22	44	materials	material	NOUN
fbem-11460	22	45	received	receive	VERB
fbem-11460	22	46	by	by	ADP
fbem-11460	22	47	each	each	DET
fbem-11460	22	48	canteen	canteen	NOUN
fbem-11460	22	49	.	.	PUNCT
fbem-11460	23	1	the	the	DET
fbem-11460	23	2	warehouse	warehouse	NOUN
fbem-11460	23	3	management	management	NOUN
fbem-11460	23	4	system	system	NOUN
fbem-11460	23	5	is	be	AUX
fbem-11460	23	6	a	a	DET
fbem-11460	23	7	mere	mere	ADJ
fbem-11460	23	8	formality	formality	NOUN
fbem-11460	23	9	.	.	PUNCT
fbem-11460	24	1	2.2	2.2	NUM
fbem-11460	24	2	.	.	PUNCT
fbem-11460	25	1	there	there	PRON
fbem-11460	25	2	are	be	VERB
fbem-11460	25	3	flaws	flaw	NOUN
fbem-11460	25	4	in	in	ADP
fbem-11460	25	5	the	the	DET
fbem-11460	25	6	self	self	NOUN
fbem-11460	25	7	-	-	PUNCT
fbem-11460	25	8	purchasing	purchase	VERB
fbem-11460	25	9	stage	stage	NOUN
fbem-11460	25	10	the	the	DET
fbem-11460	25	11	self	self	NOUN
fbem-11460	25	12	-	-	PUNCT
fbem-11460	25	13	purchasing	purchase	VERB
fbem-11460	25	14	link	link	NOUN
fbem-11460	25	15	of	of	ADP
fbem-11460	25	16	college	college	NOUN
fbem-11460	25	17	canteens	canteen	NOUN
fbem-11460	25	18	is	be	AUX
fbem-11460	25	19	the	the	DET
fbem-11460	25	20	key	key	ADJ
fbem-11460	25	21	control	control	NOUN
fbem-11460	25	22	point	point	NOUN
fbem-11460	25	23	of	of	ADP
fbem-11460	25	24	the	the	DET
fbem-11460	25	25	internal	internal	ADJ
fbem-11460	25	26	management	management	NOUN
fbem-11460	25	27	of	of	ADP
fbem-11460	25	28	canteens	canteen	NOUN
fbem-11460	25	29	.	.	PUNCT
fbem-11460	26	1	it	it	PRON
fbem-11460	26	2	is	be	AUX
fbem-11460	26	3	111	111	NUM
fbem-11460	26	4	both	both	CCONJ
fbem-11460	26	5	important	important	ADJ
fbem-11460	26	6	and	and	CCONJ
fbem-11460	26	7	complicated	complicated	ADJ
fbem-11460	26	8	.	.	PUNCT
fbem-11460	27	1	it	it	PRON
fbem-11460	27	2	mainly	mainly	ADV
fbem-11460	27	3	encounters	encounter	VERB
fbem-11460	27	4	the	the	DET
fbem-11460	27	5	following	follow	VERB
fbem-11460	27	6	problems	problem	NOUN
fbem-11460	27	7	:	:	PUNCT
fbem-11460	27	8	1	1	X
fbem-11460	27	9	.	.	X
fbem-11460	27	10	the	the	DET
fbem-11460	27	11	self	self	NOUN
fbem-11460	27	12	-	-	PUNCT
fbem-11460	27	13	purchasing	purchase	VERB
fbem-11460	27	14	personnel	personnel	NOUN
fbem-11460	27	15	of	of	ADP
fbem-11460	27	16	the	the	DET
fbem-11460	27	17	canteens	canteen	NOUN
fbem-11460	27	18	have	have	VERB
fbem-11460	27	19	insufficient	insufficient	ADJ
fbem-11460	27	20	procurement	procurement	NOUN
fbem-11460	27	21	experience	experience	NOUN
fbem-11460	27	22	.	.	PUNCT
fbem-11460	28	1	at	at	ADP
fbem-11460	28	2	present	present	ADJ
fbem-11460	28	3	,	,	PUNCT
fbem-11460	28	4	the	the	DET
fbem-11460	28	5	procurement	procurement	NOUN
fbem-11460	28	6	personnel	personnel	NOUN
fbem-11460	28	7	in	in	ADP
fbem-11460	28	8	college	college	NOUN
fbem-11460	28	9	cafeterias	cafeteria	NOUN
fbem-11460	28	10	generally	generally	ADV
fbem-11460	28	11	lack	lack	VERB
fbem-11460	28	12	procurement	procurement	NOUN
fbem-11460	28	13	-	-	PUNCT
fbem-11460	28	14	related	relate	VERB
fbem-11460	28	15	knowledge	knowledge	NOUN
fbem-11460	28	16	and	and	CCONJ
fbem-11460	28	17	experience	experience	NOUN
fbem-11460	28	18	,	,	PUNCT
fbem-11460	28	19	mainly	mainly	ADV
fbem-11460	28	20	because	because	SCONJ
fbem-11460	28	21	they	they	PRON
fbem-11460	28	22	lack	lack	VERB
fbem-11460	28	23	procurement	procurement	NOUN
fbem-11460	28	24	professional	professional	ADJ
fbem-11460	28	25	background	background	NOUN
fbem-11460	28	26	or	or	CCONJ
fbem-11460	28	27	do	do	AUX
fbem-11460	28	28	not	not	PART
fbem-11460	28	29	have	have	VERB
fbem-11460	28	30	procurement	procurement	NOUN
fbem-11460	28	31	business	business	NOUN
fbem-11460	28	32	guidance	guidance	NOUN
fbem-11460	28	33	and	and	CCONJ
fbem-11460	28	34	training	training	NOUN
fbem-11460	28	35	from	from	ADP
fbem-11460	28	36	the	the	DET
fbem-11460	28	37	school	school	NOUN
fbem-11460	28	38	government	government	NOUN
fbem-11460	28	39	procurement	procurement	NOUN
fbem-11460	28	40	department	department	NOUN
fbem-11460	28	41	,	,	PUNCT
fbem-11460	28	42	and	and	CCONJ
fbem-11460	28	43	various	various	ADJ
fbem-11460	28	44	problems	problem	NOUN
fbem-11460	28	45	are	be	AUX
fbem-11460	28	46	prone	prone	ADJ
fbem-11460	28	47	to	to	PART
fbem-11460	28	48	occur	occur	VERB
fbem-11460	28	49	in	in	ADP
fbem-11460	28	50	the	the	DET
fbem-11460	28	51	procurement	procurement	NOUN
fbem-11460	28	52	process	process	NOUN
fbem-11460	28	53	.	.	PUNCT
fbem-11460	29	1	2	2	X
fbem-11460	29	2	.	.	X
fbem-11460	29	3	the	the	DET
fbem-11460	29	4	published	publish	VERB
fbem-11460	29	5	technical	technical	ADJ
fbem-11460	29	6	parameters	parameter	NOUN
fbem-11460	29	7	of	of	ADP
fbem-11460	29	8	procurement	procurement	NOUN
fbem-11460	29	9	requirements	requirement	NOUN
fbem-11460	29	10	are	be	AUX
fbem-11460	29	11	not	not	PART
fbem-11460	29	12	perfect	perfect	ADJ
fbem-11460	29	13	.	.	PUNCT
fbem-11460	30	1	due	due	ADP
fbem-11460	30	2	to	to	ADP
fbem-11460	30	3	the	the	DET
fbem-11460	30	4	lack	lack	NOUN
fbem-11460	30	5	of	of	ADP
fbem-11460	30	6	procurement	procurement	NOUN
fbem-11460	30	7	experience	experience	NOUN
fbem-11460	30	8	of	of	ADP
fbem-11460	30	9	canteen	canteen	NOUN
fbem-11460	30	10	procurement	procurement	NOUN
fbem-11460	30	11	personnel	personnel	NOUN
fbem-11460	30	12	,	,	PUNCT
fbem-11460	30	13	the	the	DET
fbem-11460	30	14	specific	specific	ADJ
fbem-11460	30	15	specifications	specification	NOUN
fbem-11460	30	16	of	of	ADP
fbem-11460	30	17	the	the	DET
fbem-11460	30	18	products	product	NOUN
fbem-11460	30	19	are	be	AUX
fbem-11460	30	20	often	often	ADV
fbem-11460	30	21	not	not	PART
fbem-11460	30	22	clearly	clearly	ADV
fbem-11460	30	23	marked	mark	VERB
fbem-11460	30	24	when	when	SCONJ
fbem-11460	30	25	the	the	DET
fbem-11460	30	26	procurement	procurement	NOUN
fbem-11460	30	27	requirements	requirement	NOUN
fbem-11460	30	28	are	be	AUX
fbem-11460	30	29	released	release	VERB
fbem-11460	30	30	,	,	PUNCT
fbem-11460	30	31	resulting	result	VERB
fbem-11460	30	32	in	in	ADP
fbem-11460	30	33	different	different	ADJ
fbem-11460	30	34	quotations	quotation	NOUN
fbem-11460	30	35	from	from	ADP
fbem-11460	30	36	suppliers	supplier	NOUN
fbem-11460	30	37	and	and	CCONJ
fbem-11460	30	38	making	make	VERB
fbem-11460	30	39	the	the	DET
fbem-11460	30	40	procurement	procurement	NOUN
fbem-11460	30	41	work	work	NOUN
fbem-11460	30	42	in	in	ADP
fbem-11460	30	43	trouble	trouble	NOUN
fbem-11460	30	44	.	.	PUNCT
fbem-11460	31	1	3	3	X
fbem-11460	31	2	.	.	X
fbem-11460	31	3	the	the	DET
fbem-11460	31	4	setting	setting	NOUN
fbem-11460	31	5	of	of	ADP
fbem-11460	31	6	supplier	supplier	NOUN
fbem-11460	31	7	qualification	qualification	NOUN
fbem-11460	31	8	review	review	NOUN
fbem-11460	31	9	conditions	condition	NOUN
fbem-11460	31	10	is	be	AUX
fbem-11460	31	11	not	not	PART
fbem-11460	31	12	scientific	scientific	ADJ
fbem-11460	31	13	.	.	PUNCT
fbem-11460	32	1	all	all	DET
fbem-11460	32	2	colleges	college	NOUN
fbem-11460	32	3	and	and	CCONJ
fbem-11460	32	4	universities	university	NOUN
fbem-11460	32	5	have	have	VERB
fbem-11460	32	6	certain	certain	ADJ
fbem-11460	32	7	procurement	procurement	NOUN
fbem-11460	32	8	procedures	procedure	NOUN
fbem-11460	32	9	in	in	ADP
fbem-11460	32	10	the	the	DET
fbem-11460	32	11	process	process	NOUN
fbem-11460	32	12	of	of	ADP
fbem-11460	32	13	self	self	NOUN
fbem-11460	32	14	-	-	PUNCT
fbem-11460	32	15	purchasing	purchase	VERB
fbem-11460	32	16	and	and	CCONJ
fbem-11460	32	17	bidding	bidding	NOUN
fbem-11460	32	18	,	,	PUNCT
fbem-11460	32	19	but	but	CCONJ
fbem-11460	32	20	in	in	ADP
fbem-11460	32	21	the	the	DET
fbem-11460	32	22	supplier	supplier	NOUN
fbem-11460	32	23	qualification	qualification	NOUN
fbem-11460	32	24	review	review	NOUN
fbem-11460	32	25	process	process	NOUN
fbem-11460	32	26	,	,	PUNCT
fbem-11460	32	27	the	the	DET
fbem-11460	32	28	qualification	qualification	NOUN
fbem-11460	32	29	conditions	condition	NOUN
fbem-11460	32	30	for	for	ADP
fbem-11460	32	31	suppliers	supplier	NOUN
fbem-11460	32	32	are	be	AUX
fbem-11460	32	33	not	not	PART
fbem-11460	32	34	scientific	scientific	ADJ
fbem-11460	32	35	or	or	CCONJ
fbem-11460	32	36	operable	operable	ADJ
fbem-11460	32	37	,	,	PUNCT
fbem-11460	32	38	such	such	ADJ
fbem-11460	32	39	as	as	ADP
fbem-11460	32	40	setting	set	VERB
fbem-11460	32	41	the	the	DET
fbem-11460	32	42	conditions	condition	NOUN
fbem-11460	32	43	in	in	ADP
fbem-11460	32	44	the	the	DET
fbem-11460	32	45	product	product	NOUN
fbem-11460	32	46	supply	supply	NOUN
fbem-11460	32	47	industry	industry	NOUN
fbem-11460	32	48	.	.	PUNCT
fbem-11460	33	1	the	the	DET
fbem-11460	33	2	terms	term	NOUN
fbem-11460	33	3	of	of	ADP
fbem-11460	33	4	the	the	DET
fbem-11460	33	5	relevant	relevant	ADJ
fbem-11460	33	6	regulations	regulation	NOUN
fbem-11460	33	7	or	or	CCONJ
fbem-11460	33	8	the	the	DET
fbem-11460	33	9	conditions	condition	NOUN
fbem-11460	33	10	set	set	VERB
fbem-11460	33	11	up	up	ADP
fbem-11460	33	12	are	be	AUX
fbem-11460	33	13	not	not	PART
fbem-11460	33	14	comprehensive	comprehensive	ADJ
fbem-11460	33	15	,	,	PUNCT
fbem-11460	33	16	and	and	CCONJ
fbem-11460	33	17	in	in	ADP
fbem-11460	33	18	the	the	DET
fbem-11460	33	19	end	end	NOUN
fbem-11460	33	20	most	most	ADJ
fbem-11460	33	21	of	of	ADP
fbem-11460	33	22	the	the	DET
fbem-11460	33	23	bids	bid	NOUN
fbem-11460	33	24	are	be	AUX
fbem-11460	33	25	won	win	VERB
fbem-11460	33	26	with	with	ADP
fbem-11460	33	27	the	the	DET
fbem-11460	33	28	lowest	low	ADJ
fbem-11460	33	29	price	price	NOUN
fbem-11460	33	30	or	or	CCONJ
fbem-11460	33	31	the	the	DET
fbem-11460	33	32	highest	high	ADJ
fbem-11460	33	33	preferential	preferential	ADJ
fbem-11460	33	34	rate	rate	NOUN
fbem-11460	33	35	.	.	PUNCT
fbem-11460	34	1	4	4	X
fbem-11460	34	2	.	.	X
fbem-11460	34	3	there	there	PRON
fbem-11460	34	4	are	be	VERB
fbem-11460	34	5	human	human	ADJ
fbem-11460	34	6	factors	factor	NOUN
fbem-11460	34	7	in	in	ADP
fbem-11460	34	8	the	the	DET
fbem-11460	34	9	publication	publication	NOUN
fbem-11460	34	10	of	of	ADP
fbem-11460	34	11	procurement	procurement	NOUN
fbem-11460	34	12	information	information	NOUN
fbem-11460	34	13	.	.	PUNCT
fbem-11460	35	1	although	although	SCONJ
fbem-11460	35	2	the	the	DET
fbem-11460	35	3	bidding	bidding	NOUN
fbem-11460	35	4	and	and	CCONJ
fbem-11460	35	5	procurement	procurement	NOUN
fbem-11460	35	6	work	work	NOUN
fbem-11460	35	7	of	of	ADP
fbem-11460	35	8	canteens	canteen	NOUN
fbem-11460	35	9	has	have	AUX
fbem-11460	35	10	been	be	AUX
fbem-11460	35	11	made	make	VERB
fbem-11460	35	12	public	public	ADJ
fbem-11460	35	13	in	in	ADP
fbem-11460	35	14	accordance	accordance	NOUN
fbem-11460	35	15	with	with	ADP
fbem-11460	35	16	the	the	DET
fbem-11460	35	17	procurement	procurement	NOUN
fbem-11460	35	18	procedures	procedure	NOUN
fbem-11460	35	19	,	,	PUNCT
fbem-11460	35	20	the	the	DET
fbem-11460	35	21	scope	scope	NOUN
fbem-11460	35	22	and	and	CCONJ
fbem-11460	35	23	strength	strength	NOUN
fbem-11460	35	24	of	of	ADP
fbem-11460	35	25	the	the	DET
fbem-11460	35	26	procurement	procurement	NOUN
fbem-11460	35	27	information	information	NOUN
fbem-11460	35	28	disclosure	disclosure	NOUN
fbem-11460	35	29	is	be	AUX
fbem-11460	35	30	not	not	PART
fbem-11460	35	31	enough	enough	ADJ
fbem-11460	35	32	,	,	PUNCT
fbem-11460	35	33	and	and	CCONJ
fbem-11460	35	34	the	the	DET
fbem-11460	35	35	bidding	bidding	NOUN
fbem-11460	35	36	and	and	CCONJ
fbem-11460	35	37	procurement	procurement	NOUN
fbem-11460	35	38	information	information	NOUN
fbem-11460	35	39	can	can	AUX
fbem-11460	35	40	not	not	PART
fbem-11460	35	41	be	be	AUX
fbem-11460	35	42	transmitted	transmit	VERB
fbem-11460	35	43	to	to	ADP
fbem-11460	35	44	more	more	ADJ
fbem-11460	35	45	suppliers	supplier	NOUN
fbem-11460	35	46	in	in	ADP
fbem-11460	35	47	a	a	DET
fbem-11460	35	48	timely	timely	ADJ
fbem-11460	35	49	manner	manner	NOUN
fbem-11460	35	50	,	,	PUNCT
fbem-11460	35	51	so	so	SCONJ
fbem-11460	35	52	as	as	SCONJ
fbem-11460	35	53	to	to	PART
fbem-11460	35	54	achieve	achieve	VERB
fbem-11460	35	55	the	the	DET
fbem-11460	35	56	purpose	purpose	NOUN
fbem-11460	35	57	of	of	ADP
fbem-11460	35	58	fraud	fraud	NOUN
fbem-11460	35	59	by	by	ADP
fbem-11460	35	60	reducing	reduce	VERB
fbem-11460	35	61	the	the	DET
fbem-11460	35	62	number	number	NOUN
fbem-11460	35	63	of	of	ADP
fbem-11460	35	64	suppliers	supplier	NOUN
fbem-11460	35	65	participating	participate	VERB
fbem-11460	35	66	in	in	ADP
fbem-11460	35	67	the	the	DET
fbem-11460	35	68	bidding	bidding	NOUN
fbem-11460	35	69	.	.	PUNCT
fbem-11460	36	1	in	in	ADP
fbem-11460	36	2	addition	addition	NOUN
fbem-11460	36	3	,	,	PUNCT
fbem-11460	36	4	there	there	PRON
fbem-11460	36	5	are	be	VERB
fbem-11460	36	6	cases	case	NOUN
fbem-11460	36	7	where	where	SCONJ
fbem-11460	36	8	insiders	insider	NOUN
fbem-11460	36	9	disclose	disclose	VERB
fbem-11460	36	10	procurement	procurement	NOUN
fbem-11460	36	11	information	information	NOUN
fbem-11460	36	12	in	in	ADP
fbem-11460	36	13	advance	advance	NOUN
fbem-11460	36	14	,	,	PUNCT
fbem-11460	36	15	leading	lead	VERB
fbem-11460	36	16	some	some	DET
fbem-11460	36	17	suppliers	supplier	NOUN
fbem-11460	36	18	to	to	PART
fbem-11460	36	19	have	have	VERB
fbem-11460	36	20	more	more	ADJ
fbem-11460	36	21	time	time	NOUN
fbem-11460	36	22	to	to	PART
fbem-11460	36	23	prepare	prepare	VERB
fbem-11460	36	24	bidding	bidding	NOUN
fbem-11460	36	25	materials	material	NOUN
fbem-11460	36	26	.	.	PUNCT
fbem-11460	37	1	the	the	DET
fbem-11460	37	2	above	above	ADJ
fbem-11460	37	3	situations	situation	NOUN
fbem-11460	37	4	have	have	AUX
fbem-11460	37	5	seriously	seriously	ADV
fbem-11460	37	6	affected	affect	VERB
fbem-11460	37	7	the	the	DET
fbem-11460	37	8	fairness	fairness	NOUN
fbem-11460	37	9	and	and	CCONJ
fbem-11460	37	10	transparency	transparency	NOUN
fbem-11460	37	11	of	of	ADP
fbem-11460	37	12	bidding	bidding	NOUN
fbem-11460	37	13	and	and	CCONJ
fbem-11460	37	14	procurement	procurement	NOUN
fbem-11460	37	15	work	work	NOUN
fbem-11460	37	16	.	.	PUNCT
fbem-11460	38	1	5	5	X
fbem-11460	38	2	.	.	X
fbem-11460	38	3	the	the	DET
fbem-11460	38	4	actual	actual	ADJ
fbem-11460	38	5	purchase	purchase	NOUN
fbem-11460	38	6	price	price	NOUN
fbem-11460	38	7	is	be	AUX
fbem-11460	38	8	higher	high	ADJ
fbem-11460	38	9	than	than	ADP
fbem-11460	38	10	the	the	DET
fbem-11460	38	11	adjusted	adjust	VERB
fbem-11460	38	12	price	price	NOUN
fbem-11460	38	13	.	.	PUNCT
fbem-11460	39	1	due	due	ADP
fbem-11460	39	2	to	to	ADP
fbem-11460	39	3	information	information	NOUN
fbem-11460	39	4	asymmetry	asymmetry	NOUN
fbem-11460	39	5	and	and	CCONJ
fbem-11460	39	6	other	other	ADJ
fbem-11460	39	7	reasons	reason	NOUN
fbem-11460	39	8	in	in	ADP
fbem-11460	39	9	the	the	DET
fbem-11460	39	10	process	process	NOUN
fbem-11460	39	11	of	of	ADP
fbem-11460	39	12	delivery	delivery	NOUN
fbem-11460	39	13	and	and	CCONJ
fbem-11460	39	14	payment	payment	NOUN
fbem-11460	39	15	of	of	ADP
fbem-11460	39	16	some	some	DET
fbem-11460	39	17	raw	raw	ADJ
fbem-11460	39	18	materials	material	NOUN
fbem-11460	39	19	,	,	PUNCT
fbem-11460	39	20	the	the	DET
fbem-11460	39	21	purchase	purchase	NOUN
fbem-11460	39	22	price	price	NOUN
fbem-11460	39	23	paid	pay	VERB
fbem-11460	39	24	is	be	AUX
fbem-11460	39	25	higher	high	ADJ
fbem-11460	39	26	than	than	ADP
fbem-11460	39	27	the	the	DET
fbem-11460	39	28	adjusted	adjust	VERB
fbem-11460	39	29	price	price	NOUN
fbem-11460	39	30	due	due	ADP
fbem-11460	39	31	to	to	ADP
fbem-11460	39	32	price	price	NOUN
fbem-11460	39	33	fluctuations	fluctuation	NOUN
fbem-11460	39	34	.	.	PUNCT
fbem-11460	40	1	2.3	2.3	NUM
fbem-11460	40	2	.	.	PUNCT
fbem-11460	40	3	insufficient	insufficient	ADJ
fbem-11460	40	4	cost	cost	NOUN
fbem-11460	40	5	control	control	NOUN
fbem-11460	40	6	in	in	ADP
fbem-11460	40	7	recent	recent	ADJ
fbem-11460	40	8	years	year	NOUN
fbem-11460	40	9	,	,	PUNCT
fbem-11460	40	10	the	the	DET
fbem-11460	40	11	price	price	NOUN
fbem-11460	40	12	of	of	ADP
fbem-11460	40	13	raw	raw	ADJ
fbem-11460	40	14	materials	material	NOUN
fbem-11460	40	15	in	in	ADP
fbem-11460	40	16	college	college	NOUN
fbem-11460	40	17	canteens	canteen	NOUN
fbem-11460	40	18	has	have	AUX
fbem-11460	40	19	been	be	AUX
fbem-11460	40	20	rising	rise	VERB
fbem-11460	40	21	,	,	PUNCT
fbem-11460	40	22	the	the	DET
fbem-11460	40	23	wages	wage	NOUN
fbem-11460	40	24	and	and	CCONJ
fbem-11460	40	25	benefits	benefit	NOUN
fbem-11460	40	26	of	of	ADP
fbem-11460	40	27	canteen	canteen	NOUN
fbem-11460	40	28	employees	employee	NOUN
fbem-11460	40	29	have	have	AUX
fbem-11460	40	30	been	be	AUX
fbem-11460	40	31	increasing	increase	VERB
fbem-11460	40	32	,	,	PUNCT
fbem-11460	40	33	and	and	CCONJ
fbem-11460	40	34	the	the	DET
fbem-11460	40	35	impact	impact	NOUN
fbem-11460	40	36	of	of	ADP
fbem-11460	40	37	the	the	DET
fbem-11460	40	38	new	new	ADJ
fbem-11460	40	39	crown	crown	NOUN
fbem-11460	40	40	pneumonia	pneumonia	NOUN
fbem-11460	40	41	epidemic	epidemic	NOUN
fbem-11460	40	42	.	.	PUNCT
fbem-11460	41	1	how	how	SCONJ
fbem-11460	41	2	to	to	PART
fbem-11460	41	3	control	control	VERB
fbem-11460	41	4	operating	operating	NOUN
fbem-11460	41	5	costs	cost	NOUN
fbem-11460	41	6	has	have	AUX
fbem-11460	41	7	become	become	VERB
fbem-11460	41	8	a	a	DET
fbem-11460	41	9	major	major	ADJ
fbem-11460	41	10	problem	problem	NOUN
fbem-11460	41	11	in	in	ADP
fbem-11460	41	12	college	college	NOUN
fbem-11460	41	13	canteens	canteen	NOUN
fbem-11460	41	14	.	.	PUNCT
fbem-11460	42	1	insufficient	insufficient	ADJ
fbem-11460	42	2	cost	cost	NOUN
fbem-11460	42	3	control	control	NOUN
fbem-11460	42	4	of	of	ADP
fbem-11460	42	5	canteens	canteen	NOUN
fbem-11460	42	6	in	in	ADP
fbem-11460	42	7	colleges	college	NOUN
fbem-11460	42	8	and	and	CCONJ
fbem-11460	42	9	universities	university	NOUN
fbem-11460	42	10	is	be	AUX
fbem-11460	42	11	mainly	mainly	ADV
fbem-11460	42	12	manifested	manifest	VERB
fbem-11460	42	13	in	in	ADP
fbem-11460	42	14	the	the	DET
fbem-11460	42	15	following	follow	VERB
fbem-11460	42	16	three	three	NUM
fbem-11460	42	17	aspects	aspect	NOUN
fbem-11460	42	18	:	:	PUNCT
fbem-11460	42	19	first	first	ADV
fbem-11460	42	20	,	,	PUNCT
fbem-11460	42	21	the	the	DET
fbem-11460	42	22	canteen	canteen	NOUN
fbem-11460	42	23	management	management	NOUN
fbem-11460	42	24	personnel	personnel	NOUN
fbem-11460	42	25	do	do	AUX
fbem-11460	42	26	not	not	PART
fbem-11460	42	27	pay	pay	VERB
fbem-11460	42	28	enough	enough	ADJ
fbem-11460	42	29	attention	attention	NOUN
fbem-11460	42	30	,	,	PUNCT
fbem-11460	42	31	the	the	DET
fbem-11460	42	32	cost	cost	NOUN
fbem-11460	42	33	accounting	accounting	NOUN
fbem-11460	42	34	process	process	NOUN
fbem-11460	42	35	is	be	AUX
fbem-11460	42	36	simple	simple	ADJ
fbem-11460	42	37	,	,	PUNCT
fbem-11460	42	38	and	and	CCONJ
fbem-11460	42	39	the	the	DET
fbem-11460	42	40	cost	cost	NOUN
fbem-11460	42	41	accounting	accounting	NOUN
fbem-11460	42	42	is	be	AUX
fbem-11460	42	43	not	not	PART
fbem-11460	42	44	standardized	standardize	VERB
fbem-11460	42	45	.	.	PUNCT
fbem-11460	43	1	the	the	DET
fbem-11460	43	2	management	management	NOUN
fbem-11460	43	3	system	system	NOUN
fbem-11460	43	4	of	of	ADP
fbem-11460	43	5	raw	raw	ADJ
fbem-11460	43	6	materials	material	NOUN
fbem-11460	43	7	in	in	ADP
fbem-11460	43	8	and	and	CCONJ
fbem-11460	43	9	out	out	ADP
fbem-11460	43	10	of	of	ADP
fbem-11460	43	11	the	the	DET
fbem-11460	43	12	warehouse	warehouse	NOUN
fbem-11460	43	13	is	be	AUX
fbem-11460	43	14	not	not	PART
fbem-11460	43	15	strictly	strictly	ADV
fbem-11460	43	16	implemented	implement	VERB
fbem-11460	43	17	,	,	PUNCT
fbem-11460	43	18	some	some	DET
fbem-11460	43	19	raw	raw	ADJ
fbem-11460	43	20	material	material	NOUN
fbem-11460	43	21	records	record	NOUN
fbem-11460	43	22	are	be	AUX
fbem-11460	43	23	lost	lose	VERB
fbem-11460	43	24	,	,	PUNCT
fbem-11460	43	25	and	and	CCONJ
fbem-11460	43	26	the	the	DET
fbem-11460	43	27	relevant	relevant	ADJ
fbem-11460	43	28	records	record	NOUN
fbem-11460	43	29	of	of	ADP
fbem-11460	43	30	cost	cost	NOUN
fbem-11460	43	31	accounting	accounting	NOUN
fbem-11460	43	32	are	be	AUX
fbem-11460	43	33	missing	miss	VERB
fbem-11460	43	34	and	and	CCONJ
fbem-11460	43	35	not	not	PART
fbem-11460	43	36	detailed	detailed	ADJ
fbem-11460	43	37	.	.	PUNCT
fbem-11460	44	1	there	there	PRON
fbem-11460	44	2	is	be	VERB
fbem-11460	44	3	no	no	DET
fbem-11460	44	4	strict	strict	ADJ
fbem-11460	44	5	control	control	NOUN
fbem-11460	44	6	and	and	CCONJ
fbem-11460	44	7	check	check	VERB
fbem-11460	44	8	in	in	ADP
fbem-11460	44	9	important	important	ADJ
fbem-11460	44	10	links	link	NOUN
fbem-11460	44	11	such	such	ADJ
fbem-11460	44	12	as	as	ADP
fbem-11460	44	13	acceptance	acceptance	NOUN
fbem-11460	44	14	,	,	PUNCT
fbem-11460	44	15	storage	storage	NOUN
fbem-11460	44	16	,	,	PUNCT
fbem-11460	44	17	and	and	CCONJ
fbem-11460	44	18	delivery	delivery	NOUN
fbem-11460	44	19	.	.	PUNCT
fbem-11460	45	1	the	the	DET
fbem-11460	45	2	source	source	NOUN
fbem-11460	45	3	of	of	ADP
fbem-11460	45	4	cost	cost	NOUN
fbem-11460	45	5	accounting	accounting	NOUN
fbem-11460	45	6	data	datum	NOUN
fbem-11460	45	7	for	for	ADP
fbem-11460	45	8	accountants	accountant	NOUN
fbem-11460	45	9	is	be	AUX
fbem-11460	45	10	not	not	PART
fbem-11460	45	11	clear	clear	ADJ
fbem-11460	45	12	,	,	PUNCT
fbem-11460	45	13	and	and	CCONJ
fbem-11460	45	14	even	even	ADV
fbem-11460	45	15	cost	cost	NOUN
fbem-11460	45	16	management	management	NOUN
fbem-11460	45	17	is	be	AUX
fbem-11460	45	18	out	out	ADP
fbem-11460	45	19	of	of	ADP
fbem-11460	45	20	control	control	NOUN
fbem-11460	45	21	,	,	PUNCT
fbem-11460	45	22	and	and	CCONJ
fbem-11460	45	23	cost	cost	NOUN
fbem-11460	45	24	accounting	accounting	NOUN
fbem-11460	45	25	is	be	AUX
fbem-11460	45	26	inaccurate	inaccurate	ADJ
fbem-11460	45	27	;	;	PUNCT
fbem-11460	45	28	second	second	X
fbem-11460	45	29	,	,	PUNCT
fbem-11460	45	30	the	the	DET
fbem-11460	45	31	method	method	NOUN
fbem-11460	45	32	and	and	CCONJ
fbem-11460	45	33	caliber	caliber	NOUN
fbem-11460	45	34	of	of	ADP
fbem-11460	45	35	cost	cost	NOUN
fbem-11460	45	36	accounting	accounting	NOUN
fbem-11460	45	37	are	be	AUX
fbem-11460	45	38	not	not	PART
fbem-11460	45	39	uniform	uniform	ADJ
fbem-11460	45	40	.	.	PUNCT
fbem-11460	46	1	the	the	DET
fbem-11460	46	2	accounting	accounting	NOUN
fbem-11460	46	3	of	of	ADP
fbem-11460	46	4	college	college	NOUN
fbem-11460	46	5	canteens	canteen	NOUN
fbem-11460	46	6	is	be	AUX
fbem-11460	46	7	managed	manage	VERB
fbem-11460	46	8	by	by	ADP
fbem-11460	46	9	the	the	DET
fbem-11460	46	10	school	school	NOUN
fbem-11460	46	11	finance	finance	NOUN
fbem-11460	46	12	department	department	NOUN
fbem-11460	46	13	.	.	PUNCT
fbem-11460	47	1	the	the	DET
fbem-11460	47	2	cost	cost	NOUN
fbem-11460	47	3	accounting	accounting	NOUN
fbem-11460	47	4	of	of	ADP
fbem-11460	47	5	accountants	accountant	NOUN
fbem-11460	47	6	is	be	AUX
fbem-11460	47	7	not	not	PART
fbem-11460	47	8	on	on	ADP
fbem-11460	47	9	the	the	DET
fbem-11460	47	10	same	same	ADJ
fbem-11460	47	11	channel	channel	NOUN
fbem-11460	47	12	;	;	PUNCT
fbem-11460	47	13	the	the	DET
fbem-11460	47	14	third	third	NOUN
fbem-11460	47	15	is	be	AUX
fbem-11460	47	16	that	that	SCONJ
fbem-11460	47	17	the	the	DET
fbem-11460	47	18	cost	cost	NOUN
fbem-11460	47	19	accounting	accounting	NOUN
fbem-11460	47	20	management	management	NOUN
fbem-11460	47	21	system	system	NOUN
fbem-11460	47	22	is	be	AUX
fbem-11460	47	23	not	not	PART
fbem-11460	47	24	perfect	perfect	ADJ
fbem-11460	47	25	,	,	PUNCT
fbem-11460	47	26	and	and	CCONJ
fbem-11460	47	27	the	the	DET
fbem-11460	47	28	focus	focus	NOUN
fbem-11460	47	29	of	of	ADP
fbem-11460	47	30	calculation	calculation	NOUN
fbem-11460	47	31	is	be	AUX
fbem-11460	47	32	still	still	ADV
fbem-11460	47	33	reflected	reflect	VERB
fbem-11460	47	34	after	after	ADP
fbem-11460	47	35	the	the	DET
fbem-11460	47	36	event	event	NOUN
fbem-11460	47	37	.	.	PUNCT
fbem-11460	48	1	the	the	DET
fbem-11460	48	2	cost	cost	NOUN
fbem-11460	48	3	budget	budget	NOUN
fbem-11460	48	4	before	before	ADP
fbem-11460	48	5	the	the	DET
fbem-11460	48	6	event	event	NOUN
fbem-11460	48	7	,	,	PUNCT
fbem-11460	48	8	the	the	DET
fbem-11460	48	9	cost	cost	NOUN
fbem-11460	48	10	control	control	NOUN
fbem-11460	48	11	during	during	ADP
fbem-11460	48	12	the	the	DET
fbem-11460	48	13	event	event	NOUN
fbem-11460	48	14	,	,	PUNCT
fbem-11460	48	15	and	and	CCONJ
fbem-11460	48	16	the	the	DET
fbem-11460	48	17	cost	cost	NOUN
fbem-11460	48	18	analysis	analysis	NOUN
fbem-11460	48	19	after	after	SCONJ
fbem-11460	48	20	the	the	DET
fbem-11460	48	21	event	event	NOUN
fbem-11460	48	22	are	be	AUX
fbem-11460	48	23	mere	mere	ADJ
fbem-11460	48	24	formalities	formality	NOUN
fbem-11460	48	25	.	.	PUNCT
fbem-11460	49	1	2.4	2.4	NUM
fbem-11460	49	2	.	.	PUNCT
fbem-11460	50	1	poor	poor	ADJ
fbem-11460	50	2	record	record	NOUN
fbem-11460	50	3	keeping	keep	VERB
fbem-11460	50	4	scientifically	scientifically	ADV
fbem-11460	50	5	managing	manage	VERB
fbem-11460	50	6	the	the	DET
fbem-11460	50	7	archives	archive	NOUN
fbem-11460	50	8	of	of	ADP
fbem-11460	50	9	college	college	NOUN
fbem-11460	50	10	canteens	canteen	NOUN
fbem-11460	50	11	is	be	AUX
fbem-11460	50	12	an	an	DET
fbem-11460	50	13	important	important	ADJ
fbem-11460	50	14	measure	measure	NOUN
fbem-11460	50	15	for	for	ADP
fbem-11460	50	16	the	the	DET
fbem-11460	50	17	scientific	scientific	ADJ
fbem-11460	50	18	management	management	NOUN
fbem-11460	50	19	of	of	ADP
fbem-11460	50	20	college	college	NOUN
fbem-11460	50	21	canteens	canteen	NOUN
fbem-11460	50	22	.	.	PUNCT
fbem-11460	51	1	at	at	ADP
fbem-11460	51	2	present	present	ADJ
fbem-11460	51	3	,	,	PUNCT
fbem-11460	51	4	the	the	DET
fbem-11460	51	5	archives	archive	NOUN
fbem-11460	51	6	management	management	NOUN
fbem-11460	51	7	of	of	ADP
fbem-11460	51	8	college	college	NOUN
fbem-11460	51	9	canteens	canteen	NOUN
fbem-11460	51	10	is	be	AUX
fbem-11460	51	11	not	not	PART
fbem-11460	51	12	perfect	perfect	ADJ
fbem-11460	51	13	enough	enough	ADV
fbem-11460	51	14	and	and	CCONJ
fbem-11460	51	15	needs	need	VERB
fbem-11460	51	16	to	to	PART
fbem-11460	51	17	be	be	AUX
fbem-11460	51	18	further	far	ADV
fbem-11460	51	19	strengthened	strengthen	VERB
fbem-11460	51	20	.	.	PUNCT
fbem-11460	52	1	for	for	ADP
fbem-11460	52	2	example	example	NOUN
fbem-11460	52	3	:	:	PUNCT
fbem-11460	52	4	raw	raw	ADJ
fbem-11460	52	5	material	material	NOUN
fbem-11460	52	6	arrival	arrival	NOUN
fbem-11460	52	7	acceptance	acceptance	NOUN
fbem-11460	52	8	,	,	PUNCT
fbem-11460	52	9	incomplete	incomplete	ADJ
fbem-11460	52	10	examination	examination	NOUN
fbem-11460	52	11	and	and	CCONJ
fbem-11460	52	12	approval	approval	NOUN
fbem-11460	52	13	procedures	procedure	NOUN
fbem-11460	52	14	for	for	ADP
fbem-11460	52	15	outbound	outbound	NOUN
fbem-11460	52	16	and	and	CCONJ
fbem-11460	52	17	requisition	requisition	NOUN
fbem-11460	52	18	lists	list	NOUN
fbem-11460	52	19	,	,	PUNCT
fbem-11460	52	20	poor	poor	ADJ
fbem-11460	52	21	data	datum	NOUN
fbem-11460	52	22	storage	storage	NOUN
fbem-11460	52	23	environment	environment	NOUN
fbem-11460	52	24	,	,	PUNCT
fbem-11460	52	25	no	no	DET
fbem-11460	52	26	special	special	ADJ
fbem-11460	52	27	metal	metal	NOUN
fbem-11460	52	28	cabinets	cabinet	NOUN
fbem-11460	52	29	,	,	PUNCT
fbem-11460	52	30	etc	etc	X
fbem-11460	52	31	.	.	X
fbem-11460	52	32	damaged	damage	VERB
fbem-11460	52	33	and	and	CCONJ
fbem-11460	52	34	lost	lose	VERB
fbem-11460	52	35	raw	raw	ADJ
fbem-11460	52	36	material	material	NOUN
fbem-11460	52	37	records	record	NOUN
fbem-11460	52	38	and	and	CCONJ
fbem-11460	52	39	documents	document	NOUN
fbem-11460	52	40	due	due	ADJ
fbem-11460	52	41	to	to	ADP
fbem-11460	52	42	insects	insect	NOUN
fbem-11460	52	43	and	and	CCONJ
fbem-11460	52	44	other	other	ADJ
fbem-11460	52	45	phenomena	phenomenon	NOUN
fbem-11460	52	46	in	in	ADP
fbem-11460	52	47	rainy	rainy	ADJ
fbem-11460	52	48	days	day	NOUN
fbem-11460	52	49	.	.	PUNCT
fbem-11460	53	1	in	in	ADP
fbem-11460	53	2	addition	addition	NOUN
fbem-11460	53	3	,	,	PUNCT
fbem-11460	53	4	during	during	ADP
fbem-11460	53	5	the	the	DET
fbem-11460	53	6	distribution	distribution	NOUN
fbem-11460	53	7	of	of	ADP
fbem-11460	53	8	raw	raw	ADJ
fbem-11460	53	9	materials	material	NOUN
fbem-11460	53	10	,	,	PUNCT
fbem-11460	53	11	the	the	DET
fbem-11460	53	12	purchase	purchase	NOUN
fbem-11460	53	13	plan	plan	NOUN
fbem-11460	53	14	is	be	AUX
fbem-11460	53	15	basically	basically	ADV
fbem-11460	53	16	used	use	VERB
fbem-11460	53	17	as	as	ADP
fbem-11460	53	18	the	the	DET
fbem-11460	53	19	proof	proof	NOUN
fbem-11460	53	20	of	of	ADP
fbem-11460	53	21	the	the	DET
fbem-11460	53	22	purchase	purchase	NOUN
fbem-11460	53	23	plan	plan	NOUN
fbem-11460	53	24	and	and	CCONJ
fbem-11460	53	25	the	the	DET
fbem-11460	53	26	requisition	requisition	NOUN
fbem-11460	53	27	list	list	NOUN
fbem-11460	53	28	of	of	ADP
fbem-11460	53	29	each	each	DET
fbem-11460	53	30	canteen	canteen	NOUN
fbem-11460	53	31	,	,	PUNCT
fbem-11460	53	32	and	and	CCONJ
fbem-11460	53	33	no	no	DET
fbem-11460	53	34	separate	separate	ADJ
fbem-11460	53	35	requisition	requisition	NOUN
fbem-11460	53	36	form	form	NOUN
fbem-11460	53	37	is	be	AUX
fbem-11460	53	38	issued	issue	VERB
fbem-11460	53	39	for	for	ADP
fbem-11460	53	40	the	the	DET
fbem-11460	53	41	raw	raw	ADJ
fbem-11460	53	42	materials	material	NOUN
fbem-11460	53	43	received	receive	VERB
fbem-11460	53	44	by	by	ADP
fbem-11460	53	45	each	each	DET
fbem-11460	53	46	canteen	canteen	NOUN
fbem-11460	53	47	,	,	PUNCT
fbem-11460	53	48	such	such	ADJ
fbem-11460	53	49	as	as	ADP
fbem-11460	53	50	:	:	PUNCT
fbem-11460	53	51	fresh	fresh	ADJ
fbem-11460	53	52	chicken	chicken	NOUN
fbem-11460	53	53	and	and	CCONJ
fbem-11460	53	54	duck	duck	NOUN
fbem-11460	53	55	meat	meat	NOUN
fbem-11460	53	56	,	,	PUNCT
fbem-11460	53	57	fresh	fresh	ADJ
fbem-11460	53	58	raw	raw	ADJ
fbem-11460	53	59	materials	material	NOUN
fbem-11460	53	60	of	of	ADP
fbem-11460	53	61	pig	pig	NOUN
fbem-11460	53	62	feet	foot	NOUN
fbem-11460	53	63	,	,	PUNCT
fbem-11460	53	64	vegetables	vegetable	NOUN
fbem-11460	53	65	,	,	PUNCT
fbem-11460	53	66	and	and	CCONJ
fbem-11460	53	67	aquatic	aquatic	ADJ
fbem-11460	53	68	products	product	NOUN
fbem-11460	53	69	.	.	PUNCT
fbem-11460	54	1	there	there	PRON
fbem-11460	54	2	are	be	VERB
fbem-11460	54	3	significant	significant	ADJ
fbem-11460	54	4	gaps	gap	NOUN
fbem-11460	54	5	in	in	ADP
fbem-11460	54	6	records	record	NOUN
fbem-11460	54	7	management	management	NOUN
fbem-11460	54	8	.	.	PUNCT
fbem-11460	55	1	3	3	X
fbem-11460	55	2	.	.	X
fbem-11460	55	3	effective	effective	ADJ
fbem-11460	55	4	measures	measure	NOUN
fbem-11460	55	5	to	to	PART
fbem-11460	55	6	strengthen	strengthen	VERB
fbem-11460	55	7	internal	internal	ADJ
fbem-11460	55	8	control	control	NOUN
fbem-11460	55	9	management	management	PROPN
fbem-11460	55	10	3.1	3.1	NUM
fbem-11460	55	11	.	.	PUNCT
fbem-11460	56	1	strengthen	strengthen	VERB
fbem-11460	56	2	system	system	NOUN
fbem-11460	56	3	construction	construction	NOUN
fbem-11460	56	4	and	and	CCONJ
fbem-11460	56	5	strengthen	strengthen	VERB
fbem-11460	56	6	internal	internal	ADJ
fbem-11460	56	7	control	control	NOUN
fbem-11460	56	8	management	management	NOUN
fbem-11460	56	9	revise	revise	NOUN
fbem-11460	56	10	and	and	CCONJ
fbem-11460	56	11	improve	improve	VERB
fbem-11460	56	12	the	the	DET
fbem-11460	56	13	various	various	ADJ
fbem-11460	56	14	systems	system	NOUN
fbem-11460	56	15	of	of	ADP
fbem-11460	56	16	the	the	DET
fbem-11460	56	17	canteen	canteen	NOUN
fbem-11460	56	18	,	,	PUNCT
fbem-11460	56	19	and	and	CCONJ
fbem-11460	56	20	gradually	gradually	ADV
fbem-11460	56	21	form	form	VERB
fbem-11460	56	22	a	a	DET
fbem-11460	56	23	long	long	ADJ
fbem-11460	56	24	-	-	PUNCT
fbem-11460	56	25	term	term	NOUN
fbem-11460	56	26	mechanism	mechanism	NOUN
fbem-11460	56	27	that	that	PRON
fbem-11460	56	28	uses	use	VERB
fbem-11460	56	29	the	the	DET
fbem-11460	56	30	system	system	NOUN
fbem-11460	56	31	to	to	PART
fbem-11460	56	32	manage	manage	VERB
fbem-11460	56	33	people	people	NOUN
fbem-11460	56	34	,	,	PUNCT
fbem-11460	56	35	rely	rely	VERB
fbem-11460	56	36	on	on	ADP
fbem-11460	56	37	the	the	DET
fbem-11460	56	38	system	system	NOUN
fbem-11460	56	39	to	to	PART
fbem-11460	56	40	do	do	VERB
fbem-11460	56	41	things	thing	NOUN
fbem-11460	56	42	,	,	PUNCT
fbem-11460	56	43	and	and	CCONJ
fbem-11460	56	44	use	use	VERB
fbem-11460	56	45	the	the	DET
fbem-11460	56	46	system	system	NOUN
fbem-11460	56	47	to	to	PART
fbem-11460	56	48	regulate	regulate	VERB
fbem-11460	56	49	behavior	behavior	NOUN
fbem-11460	56	50	.	.	PUNCT
fbem-11460	57	1	further	far	ADV
fbem-11460	57	2	sort	sort	VERB
fbem-11460	57	3	out	out	ADV
fbem-11460	57	4	and	and	CCONJ
fbem-11460	57	5	revise	revise	VERB
fbem-11460	57	6	relevant	relevant	ADJ
fbem-11460	57	7	management	management	NOUN
fbem-11460	57	8	systems	system	NOUN
fbem-11460	57	9	such	such	ADJ
fbem-11460	57	10	as	as	ADP
fbem-11460	57	11	canteen	canteen	NOUN
fbem-11460	57	12	salary	salary	NOUN
fbem-11460	57	13	and	and	CCONJ
fbem-11460	57	14	welfare	welfare	NOUN
fbem-11460	57	15	distribution	distribution	NOUN
fbem-11460	57	16	plans	plan	NOUN
fbem-11460	57	17	.	.	PUNCT
fbem-11460	58	1	reasonably	reasonably	ADV
fbem-11460	58	2	set	set	VERB
fbem-11460	58	3	up	up	ADP
fbem-11460	58	4	key	key	ADJ
fbem-11460	58	5	positions	position	NOUN
fbem-11460	58	6	for	for	ADP
fbem-11460	58	7	internal	internal	ADJ
fbem-11460	58	8	control	control	NOUN
fbem-11460	58	9	,	,	PUNCT
fbem-11460	58	10	clearly	clearly	ADV
fbem-11460	58	11	divide	divide	VERB
fbem-11460	58	12	responsibilities	responsibility	NOUN
fbem-11460	58	13	and	and	CCONJ
fbem-11460	58	14	authorities	authority	NOUN
fbem-11460	58	15	,	,	PUNCT
fbem-11460	58	16	implement	implement	VERB
fbem-11460	58	17	corresponding	corresponding	ADJ
fbem-11460	58	18	separation	separation	NOUN
fbem-11460	58	19	measures	measure	NOUN
fbem-11460	58	20	,	,	PUNCT
fbem-11460	58	21	and	and	CCONJ
fbem-11460	58	22	form	form	VERB
fbem-11460	58	23	a	a	DET
fbem-11460	58	24	working	work	VERB
fbem-11460	58	25	mechanism	mechanism	NOUN
fbem-11460	58	26	of	of	ADP
fbem-11460	58	27	mutual	mutual	ADJ
fbem-11460	58	28	restraint	restraint	NOUN
fbem-11460	58	29	and	and	CCONJ
fbem-11460	58	30	mutual	mutual	ADJ
fbem-11460	58	31	supervision	supervision	NOUN
fbem-11460	58	32	.	.	PUNCT
fbem-11460	59	1	establish	establish	VERB
fbem-11460	59	2	a	a	DET
fbem-11460	59	3	strict	strict	ADJ
fbem-11460	59	4	acceptance	acceptance	NOUN
fbem-11460	59	5	system	system	NOUN
fbem-11460	59	6	and	and	CCONJ
fbem-11460	59	7	a	a	DET
fbem-11460	59	8	warehouse	warehouse	NOUN
fbem-11460	59	9	management	management	NOUN
fbem-11460	59	10	system	system	NOUN
fbem-11460	59	11	.	.	PUNCT
fbem-11460	60	1	purchasing	purchase	VERB
fbem-11460	60	2	personnel	personnel	NOUN
fbem-11460	60	3	and	and	CCONJ
fbem-11460	60	4	acceptance	acceptance	NOUN
fbem-11460	60	5	personnel	personnel	NOUN
fbem-11460	60	6	do	do	VERB
fbem-11460	60	7	a	a	DET
fbem-11460	60	8	good	good	ADJ
fbem-11460	60	9	job	job	NOUN
fbem-11460	60	10	of	of	ADP
fbem-11460	60	11	inspection	inspection	NOUN
fbem-11460	60	12	and	and	CCONJ
fbem-11460	60	13	acceptance	acceptance	NOUN
fbem-11460	60	14	according	accord	VERB
fbem-11460	60	15	to	to	ADP
fbem-11460	60	16	the	the	DET
fbem-11460	60	17	procurement	procurement	NOUN
fbem-11460	60	18	plan	plan	NOUN
fbem-11460	60	19	,	,	PUNCT
fbem-11460	60	20	procurement	procurement	NOUN
fbem-11460	60	21	quantity	quantity	NOUN
fbem-11460	60	22	,	,	PUNCT
fbem-11460	60	23	and	and	CCONJ
fbem-11460	60	24	procurement	procurement	NOUN
fbem-11460	60	25	quality	quality	NOUN
fbem-11460	60	26	,	,	PUNCT
fbem-11460	60	27	and	and	CCONJ
fbem-11460	60	28	then	then	ADV
fbem-11460	60	29	the	the	DET
fbem-11460	60	30	warehouse	warehouse	NOUN
fbem-11460	60	31	custodians	custodian	NOUN
fbem-11460	60	32	classify	classify	VERB
fbem-11460	60	33	and	and	CCONJ
fbem-11460	60	34	register	register	VERB
fbem-11460	60	35	them	they	PRON
fbem-11460	60	36	in	in	ADP
fbem-11460	60	37	the	the	DET
fbem-11460	60	38	warehouse	warehouse	NOUN
fbem-11460	60	39	,	,	PUNCT
fbem-11460	60	40	and	and	CCONJ
fbem-11460	60	41	strictly	strictly	ADV
fbem-11460	60	42	control	control	VERB
fbem-11460	60	43	the	the	DET
fbem-11460	60	44	quantity	quantity	NOUN
fbem-11460	60	45	and	and	CCONJ
fbem-11460	60	46	quality	quality	NOUN
fbem-11460	60	47	of	of	ADP
fbem-11460	60	48	the	the	DET
fbem-11460	60	49	acceptance	acceptance	NOUN
fbem-11460	60	50	personnel	personnel	NOUN
fbem-11460	60	51	database	database	NOUN
fbem-11460	60	52	.	.	PUNCT
fbem-11460	61	1	when	when	SCONJ
fbem-11460	61	2	the	the	DET
fbem-11460	61	3	inventory	inventory	NOUN
fbem-11460	61	4	items	item	NOUN
fbem-11460	61	5	are	be	AUX
fbem-11460	61	6	out	out	ADP
fbem-11460	61	7	of	of	ADP
fbem-11460	61	8	the	the	DET
fbem-11460	61	9	warehouse	warehouse	NOUN
fbem-11460	61	10	,	,	PUNCT
fbem-11460	61	11	the	the	DET
fbem-11460	61	12	outbound	outbound	ADJ
fbem-11460	61	13	form	form	NOUN
fbem-11460	61	14	(	(	PUNCT
fbem-11460	61	15	receiving	receive	VERB
fbem-11460	61	16	list	list	NOUN
fbem-11460	61	17	)	)	PUNCT
fbem-11460	61	18	must	must	AUX
fbem-11460	61	19	be	be	AUX
fbem-11460	61	20	filled	fill	VERB
fbem-11460	61	21	out	out	ADP
fbem-11460	61	22	,	,	PUNCT
fbem-11460	61	23	and	and	CCONJ
fbem-11460	61	24	the	the	DET
fbem-11460	61	25	canteen	canteen	NOUN
fbem-11460	61	26	management	management	NOUN
fbem-11460	61	27	personnel	personnel	NOUN
fbem-11460	61	28	,	,	PUNCT
fbem-11460	61	29	warehouse	warehouse	NOUN
fbem-11460	61	30	custodians	custodian	NOUN
fbem-11460	61	31	,	,	PUNCT
fbem-11460	61	32	and	and	CCONJ
fbem-11460	61	33	canteen	canteen	NOUN
fbem-11460	61	34	managers	manager	NOUN
fbem-11460	61	35	will	will	AUX
fbem-11460	61	36	jointly	jointly	ADV
fbem-11460	61	37	review	review	VERB
fbem-11460	61	38	and	and	CCONJ
fbem-11460	61	39	sign	sign	VERB
fbem-11460	61	40	the	the	DET
fbem-11460	61	41	goods	good	NOUN
fbem-11460	61	42	out	out	ADP
fbem-11460	61	43	of	of	ADP
fbem-11460	61	44	the	the	DET
fbem-11460	61	45	warehouse	warehouse	NOUN
fbem-11460	61	46	.	.	PUNCT
fbem-11460	62	1	occur	occur	VERB
fbem-11460	62	2	.	.	PUNCT
fbem-11460	63	1	strictly	strictly	ADV
fbem-11460	63	2	follow	follow	VERB
fbem-11460	63	3	the	the	DET
fbem-11460	63	4	provisions	provision	NOUN
fbem-11460	63	5	of	of	ADP
fbem-11460	63	6	the	the	DET
fbem-11460	63	7	"	"	PUNCT
fbem-11460	63	8	basic	basic	ADJ
fbem-11460	63	9	standards	standard	NOUN
fbem-11460	63	10	for	for	ADP
fbem-11460	63	11	internal	internal	ADJ
fbem-11460	63	12	control	control	NOUN
fbem-11460	63	13	of	of	ADP
fbem-11460	63	14	enterprises	enterprise	NOUN
fbem-11460	63	15	"	"	PUNCT
fbem-11460	63	16	to	to	PART
fbem-11460	63	17	further	far	ADV
fbem-11460	63	18	improve	improve	VERB
fbem-11460	63	19	the	the	DET
fbem-11460	63	20	construction	construction	NOUN
fbem-11460	63	21	of	of	ADP
fbem-11460	63	22	the	the	DET
fbem-11460	63	23	internal	internal	ADJ
fbem-11460	63	24	control	control	NOUN
fbem-11460	63	25	system	system	NOUN
fbem-11460	63	26	,	,	PUNCT
fbem-11460	63	27	separate	separate	ADJ
fbem-11460	63	28	incompatible	incompatible	ADJ
fbem-11460	63	29	duties	duty	NOUN
fbem-11460	63	30	,	,	PUNCT
fbem-11460	63	31	and	and	CCONJ
fbem-11460	63	32	implement	implement	VERB
fbem-11460	63	33	regular	regular	ADJ
fbem-11460	63	34	rotations	rotation	NOUN
fbem-11460	63	35	for	for	ADP
fbem-11460	63	36	procurement	procurement	NOUN
fbem-11460	63	37	staff	staff	NOUN
fbem-11460	63	38	;	;	PUNCT
fbem-11460	63	39	through	through	ADP
fbem-11460	63	40	optimizing	optimize	VERB
fbem-11460	63	41	business	business	NOUN
fbem-11460	63	42	processes	process	NOUN
fbem-11460	63	43	and	and	CCONJ
fbem-11460	63	44	strengthening	strengthen	VERB
fbem-11460	63	45	internal	internal	ADJ
fbem-11460	63	46	audits	audit	NOUN
fbem-11460	63	47	,	,	PUNCT
fbem-11460	63	48	all	all	DET
fbem-11460	63	49	the	the	DET
fbem-11460	63	50	whole	whole	ADJ
fbem-11460	63	51	process	process	NOUN
fbem-11460	63	52	of	of	ADP
fbem-11460	63	53	business	business	NOUN
fbem-11460	63	54	and	and	CCONJ
fbem-11460	63	55	each	each	DET
fbem-11460	63	56	link	link	NOUN
fbem-11460	63	57	is	be	AUX
fbem-11460	63	58	supervised	supervise	VERB
fbem-11460	63	59	,	,	PUNCT
fbem-11460	63	60	and	and	CCONJ
fbem-11460	63	61	the	the	DET
fbem-11460	63	62	responsibilities	responsibility	NOUN
fbem-11460	63	63	of	of	ADP
fbem-11460	63	64	all	all	DET
fbem-11460	63	65	parties	party	NOUN
fbem-11460	63	66	are	be	AUX
fbem-11460	63	67	clarified	clarify	VERB
fbem-11460	63	68	to	to	PART
fbem-11460	63	69	prevent	prevent	VERB
fbem-11460	63	70	economic	economic	ADJ
fbem-11460	63	71	risks	risk	NOUN
fbem-11460	63	72	.	.	PUNCT
fbem-11460	64	1	establish	establish	VERB
fbem-11460	64	2	and	and	CCONJ
fbem-11460	64	3	improve	improve	VERB
fbem-11460	64	4	the	the	DET
fbem-11460	64	5	rules	rule	NOUN
fbem-11460	64	6	and	and	CCONJ
fbem-11460	64	7	regulations	regulation	NOUN
fbem-11460	64	8	for	for	ADP
fbem-11460	64	9	the	the	DET
fbem-11460	64	10	management	management	NOUN
fbem-11460	64	11	of	of	ADP
fbem-11460	64	12	decentralized	decentralized	ADJ
fbem-11460	64	13	procurement	procurement	NOUN
fbem-11460	64	14	of	of	ADP
fbem-11460	64	15	canteen	canteen	NOUN
fbem-11460	64	16	raw	raw	ADJ
fbem-11460	64	17	materials	material	NOUN
fbem-11460	64	18	,	,	PUNCT
fbem-11460	64	19	clarify	clarify	VERB
fbem-11460	64	20	responsibilities	responsibility	NOUN
fbem-11460	64	21	and	and	CCONJ
fbem-11460	64	22	authorities	authority	NOUN
fbem-11460	64	23	,	,	PUNCT
fbem-11460	64	24	effectively	effectively	ADV
fbem-11460	64	25	prevent	prevent	VERB
fbem-11460	64	26	procurement	procurement	NOUN
fbem-11460	64	27	violations	violation	NOUN
fbem-11460	64	28	,	,	PUNCT
fbem-11460	64	29	and	and	CCONJ
fbem-11460	64	30	continuously	continuously	ADV
fbem-11460	64	31	improve	improve	VERB
fbem-11460	64	32	the	the	DET
fbem-11460	64	33	quality	quality	NOUN
fbem-11460	64	34	of	of	ADP
fbem-11460	64	35	canteen	canteen	NOUN
fbem-11460	64	36	self	self	NOUN
fbem-11460	64	37	112	112	NUM
fbem-11460	64	38	purchasing	purchasing	NOUN
fbem-11460	64	39	work	work	NOUN
fbem-11460	64	40	.	.	PUNCT
fbem-11460	65	1	in	in	ADP
fbem-11460	65	2	addition	addition	NOUN
fbem-11460	65	3	,	,	PUNCT
fbem-11460	65	4	strengthen	strengthen	VERB
fbem-11460	65	5	the	the	DET
fbem-11460	65	6	construction	construction	NOUN
fbem-11460	65	7	of	of	ADP
fbem-11460	65	8	party	party	NOUN
fbem-11460	65	9	style	style	NOUN
fbem-11460	65	10	and	and	CCONJ
fbem-11460	65	11	clean	clean	ADJ
fbem-11460	65	12	government	government	NOUN
fbem-11460	65	13	and	and	CCONJ
fbem-11460	65	14	anti	anti	ADJ
fbem-11460	65	15	-	-	ADJ
fbem-11460	65	16	corruption	corruption	ADJ
fbem-11460	65	17	work	work	NOUN
fbem-11460	65	18	,	,	PUNCT
fbem-11460	65	19	and	and	CCONJ
fbem-11460	65	20	compile	compile	VERB
fbem-11460	65	21	a	a	DET
fbem-11460	65	22	handbook	handbook	NOUN
fbem-11460	65	23	of	of	ADP
fbem-11460	65	24	risk	risk	NOUN
fbem-11460	65	25	points	point	NOUN
fbem-11460	65	26	for	for	ADP
fbem-11460	65	27	clean	clean	ADJ
fbem-11460	65	28	government	government	NOUN
fbem-11460	65	29	in	in	ADP
fbem-11460	65	30	canteens	canteen	NOUN
fbem-11460	65	31	.	.	PUNCT
fbem-11460	66	1	we	we	PRON
fbem-11460	66	2	should	should	AUX
fbem-11460	66	3	carefully	carefully	ADV
fbem-11460	66	4	sort	sort	VERB
fbem-11460	66	5	out	out	ADP
fbem-11460	66	6	risk	risk	NOUN
fbem-11460	66	7	points	point	NOUN
fbem-11460	66	8	,	,	PUNCT
fbem-11460	66	9	analyze	analyze	VERB
fbem-11460	66	10	risk	risk	NOUN
fbem-11460	66	11	manifestations	manifestation	NOUN
fbem-11460	66	12	,	,	PUNCT
fbem-11460	66	13	and	and	CCONJ
fbem-11460	66	14	formulate	formulate	VERB
fbem-11460	66	15	effective	effective	ADJ
fbem-11460	66	16	supervision	supervision	NOUN
fbem-11460	66	17	and	and	CCONJ
fbem-11460	66	18	prevention	prevention	NOUN
fbem-11460	66	19	measures	measure	NOUN
fbem-11460	66	20	for	for	ADP
fbem-11460	66	21	key	key	ADJ
fbem-11460	66	22	positions	position	NOUN
fbem-11460	66	23	and	and	CCONJ
fbem-11460	66	24	key	key	ADJ
fbem-11460	66	25	links	link	NOUN
fbem-11460	66	26	such	such	ADJ
fbem-11460	66	27	as	as	ADP
fbem-11460	66	28	personnel	personnel	NOUN
fbem-11460	66	29	,	,	PUNCT
fbem-11460	66	30	finance	finance	NOUN
fbem-11460	66	31	,	,	PUNCT
fbem-11460	66	32	materials	material	NOUN
fbem-11460	66	33	,	,	PUNCT
fbem-11460	66	34	and	and	CCONJ
fbem-11460	66	35	affairs	affair	NOUN
fbem-11460	66	36	in	in	ADP
fbem-11460	66	37	weirao	weirao	PROPN
fbem-11460	66	38	canteen	canteen	PROPN
fbem-11460	66	39	.	.	PUNCT
fbem-11460	67	1	3.2	3.2	NUM
fbem-11460	67	2	.	.	PUNCT
fbem-11460	68	1	do	do	AUX
fbem-11460	68	2	a	a	DET
fbem-11460	68	3	good	good	ADJ
fbem-11460	68	4	job	job	NOUN
fbem-11460	68	5	in	in	ADP
fbem-11460	68	6	cost	cost	NOUN
fbem-11460	68	7	budget	budget	NOUN
fbem-11460	68	8	control	control	NOUN
fbem-11460	68	9	college	college	NOUN
fbem-11460	68	10	canteens	canteen	NOUN
fbem-11460	68	11	should	should	AUX
fbem-11460	68	12	attach	attach	VERB
fbem-11460	68	13	great	great	ADJ
fbem-11460	68	14	importance	importance	NOUN
fbem-11460	68	15	to	to	ADP
fbem-11460	68	16	the	the	DET
fbem-11460	68	17	cost	cost	NOUN
fbem-11460	68	18	and	and	CCONJ
fbem-11460	68	19	budget	budget	NOUN
fbem-11460	68	20	management	management	NOUN
fbem-11460	68	21	of	of	ADP
fbem-11460	68	22	canteens	canteen	NOUN
fbem-11460	68	23	,	,	PUNCT
fbem-11460	68	24	continuously	continuously	ADV
fbem-11460	68	25	deepen	deepen	VERB
fbem-11460	68	26	the	the	DET
fbem-11460	68	27	reform	reform	NOUN
fbem-11460	68	28	of	of	ADP
fbem-11460	68	29	the	the	DET
fbem-11460	68	30	budget	budget	NOUN
fbem-11460	68	31	management	management	NOUN
fbem-11460	68	32	system	system	NOUN
fbem-11460	68	33	,	,	PUNCT
fbem-11460	68	34	strictly	strictly	ADV
fbem-11460	68	35	enforce	enforce	VERB
fbem-11460	68	36	financial	financial	ADJ
fbem-11460	68	37	discipline	discipline	NOUN
fbem-11460	68	38	,	,	PUNCT
fbem-11460	68	39	practice	practice	NOUN
fbem-11460	68	40	diligence	diligence	NOUN
fbem-11460	68	41	and	and	CCONJ
fbem-11460	68	42	thrift	thrift	NOUN
fbem-11460	68	43	,	,	PUNCT
fbem-11460	68	44	oppose	oppose	VERB
fbem-11460	68	45	extravagance	extravagance	NOUN
fbem-11460	68	46	and	and	CCONJ
fbem-11460	68	47	waste	waste	NOUN
fbem-11460	68	48	,	,	PUNCT
fbem-11460	68	49	continuously	continuously	ADV
fbem-11460	68	50	improve	improve	VERB
fbem-11460	68	51	the	the	DET
fbem-11460	68	52	quality	quality	NOUN
fbem-11460	68	53	and	and	CCONJ
fbem-11460	68	54	efficiency	efficiency	NOUN
fbem-11460	68	55	of	of	ADP
fbem-11460	68	56	canteen	canteen	NOUN
fbem-11460	68	57	budget	budget	NOUN
fbem-11460	68	58	preparation	preparation	NOUN
fbem-11460	68	59	,	,	PUNCT
fbem-11460	68	60	and	and	CCONJ
fbem-11460	68	61	promote	promote	VERB
fbem-11460	68	62	scientific	scientific	ADJ
fbem-11460	68	63	and	and	CCONJ
fbem-11460	68	64	refined	refined	ADJ
fbem-11460	68	65	budget	budget	NOUN
fbem-11460	68	66	management	management	NOUN
fbem-11460	68	67	.	.	PUNCT
fbem-11460	69	1	at	at	ADP
fbem-11460	69	2	the	the	DET
fbem-11460	69	3	same	same	ADJ
fbem-11460	69	4	time	time	NOUN
fbem-11460	69	5	,	,	PUNCT
fbem-11460	69	6	the	the	DET
fbem-11460	69	7	canteen	canteen	NOUN
fbem-11460	69	8	managers	manager	NOUN
fbem-11460	69	9	of	of	ADP
fbem-11460	69	10	each	each	DET
fbem-11460	69	11	sub	sub	NOUN
fbem-11460	69	12	-	-	NOUN
fbem-11460	69	13	canteen	canteen	NOUN
fbem-11460	69	14	should	should	AUX
fbem-11460	69	15	fully	fully	ADV
fbem-11460	69	16	understand	understand	VERB
fbem-11460	69	17	the	the	DET
fbem-11460	69	18	importance	importance	NOUN
fbem-11460	69	19	of	of	ADP
fbem-11460	69	20	cost	cost	NOUN
fbem-11460	69	21	budgets	budget	NOUN
fbem-11460	69	22	,	,	PUNCT
fbem-11460	69	23	prepare	prepare	VERB
fbem-11460	69	24	raw	raw	ADJ
fbem-11460	69	25	material	material	NOUN
fbem-11460	69	26	procurement	procurement	NOUN
fbem-11460	69	27	plans	plan	NOUN
fbem-11460	69	28	in	in	ADP
fbem-11460	69	29	a	a	DET
fbem-11460	69	30	timely	timely	ADJ
fbem-11460	69	31	and	and	CCONJ
fbem-11460	69	32	scientific	scientific	ADJ
fbem-11460	69	33	manner	manner	NOUN
fbem-11460	69	34	,	,	PUNCT
fbem-11460	69	35	and	and	CCONJ
fbem-11460	69	36	strictly	strictly	ADV
fbem-11460	69	37	implement	implement	VERB
fbem-11460	69	38	the	the	DET
fbem-11460	69	39	annual	annual	ADJ
fbem-11460	69	40	budget	budget	NOUN
fbem-11460	69	41	preparation	preparation	NOUN
fbem-11460	69	42	indicators	indicator	NOUN
fbem-11460	69	43	.	.	PUNCT
fbem-11460	70	1	if	if	SCONJ
fbem-11460	70	2	budget	budget	NOUN
fbem-11460	70	3	adjustments	adjustment	NOUN
fbem-11460	70	4	are	be	AUX
fbem-11460	70	5	required	require	VERB
fbem-11460	70	6	,	,	PUNCT
fbem-11460	70	7	they	they	PRON
fbem-11460	70	8	should	should	AUX
fbem-11460	70	9	strictly	strictly	ADV
fbem-11460	70	10	follow	follow	VERB
fbem-11460	70	11	the	the	DET
fbem-11460	70	12	school	school	NOUN
fbem-11460	70	13	's	's	PART
fbem-11460	70	14	approval	approval	NOUN
fbem-11460	70	15	procedures	procedure	NOUN
fbem-11460	70	16	.	.	PUNCT
fbem-11460	71	1	3.3	3.3	NUM
fbem-11460	71	2	.	.	PUNCT
fbem-11460	72	1	strengthen	strengthen	VERB
fbem-11460	72	2	procurement	procurement	NOUN
fbem-11460	72	3	link	link	PROPN
fbem-11460	72	4	management	management	PROPN
fbem-11460	72	5	college	college	NOUN
fbem-11460	72	6	canteens	canteen	NOUN
fbem-11460	72	7	can	can	AUX
fbem-11460	72	8	set	set	VERB
fbem-11460	72	9	up	up	ADP
fbem-11460	72	10	a	a	DET
fbem-11460	72	11	special	special	ADJ
fbem-11460	72	12	procurement	procurement	NOUN
fbem-11460	72	13	team	team	NOUN
fbem-11460	72	14	to	to	PART
fbem-11460	72	15	be	be	AUX
fbem-11460	72	16	responsible	responsible	ADJ
fbem-11460	72	17	for	for	ADP
fbem-11460	72	18	the	the	DET
fbem-11460	72	19	sporadic	sporadic	ADJ
fbem-11460	72	20	procurement	procurement	NOUN
fbem-11460	72	21	of	of	ADP
fbem-11460	72	22	materials	material	NOUN
fbem-11460	72	23	in	in	ADP
fbem-11460	72	24	the	the	DET
fbem-11460	72	25	canteen	canteen	NOUN
fbem-11460	72	26	.	.	PUNCT
fbem-11460	73	1	at	at	ADP
fbem-11460	73	2	the	the	DET
fbem-11460	73	3	same	same	ADJ
fbem-11460	73	4	time	time	NOUN
fbem-11460	73	5	,	,	PUNCT
fbem-11460	73	6	they	they	PRON
fbem-11460	73	7	can	can	AUX
fbem-11460	73	8	contact	contact	VERB
fbem-11460	73	9	universities	university	NOUN
fbem-11460	73	10	in	in	ADP
fbem-11460	73	11	the	the	DET
fbem-11460	73	12	area	area	NOUN
fbem-11460	73	13	to	to	PART
fbem-11460	73	14	reach	reach	VERB
fbem-11460	73	15	a	a	DET
fbem-11460	73	16	management	management	NOUN
fbem-11460	73	17	model	model	NOUN
fbem-11460	73	18	of	of	ADP
fbem-11460	73	19	joint	joint	ADJ
fbem-11460	73	20	bidding	bidding	NOUN
fbem-11460	73	21	and	and	CCONJ
fbem-11460	73	22	procurement	procurement	NOUN
fbem-11460	73	23	,	,	PUNCT
fbem-11460	73	24	which	which	PRON
fbem-11460	73	25	can	can	AUX
fbem-11460	73	26	effectively	effectively	ADV
fbem-11460	73	27	reduce	reduce	VERB
fbem-11460	73	28	the	the	DET
fbem-11460	73	29	cost	cost	NOUN
fbem-11460	73	30	of	of	ADP
fbem-11460	73	31	canteen	canteen	NOUN
fbem-11460	73	32	material	material	NOUN
fbem-11460	73	33	procurement	procurement	NOUN
fbem-11460	73	34	.	.	PUNCT
fbem-11460	74	1	standardized	standardized	ADJ
fbem-11460	74	2	management	management	NOUN
fbem-11460	74	3	of	of	ADP
fbem-11460	74	4	the	the	DET
fbem-11460	74	5	procurement	procurement	NOUN
fbem-11460	74	6	process	process	NOUN
fbem-11460	74	7	is	be	AUX
fbem-11460	74	8	adopted	adopt	VERB
fbem-11460	74	9	:	:	PUNCT
fbem-11460	74	10	an	an	DET
fbem-11460	74	11	intelligent	intelligent	ADJ
fbem-11460	74	12	system	system	NOUN
fbem-11460	74	13	is	be	AUX
fbem-11460	74	14	adopted	adopt	VERB
fbem-11460	74	15	to	to	PART
fbem-11460	74	16	strengthen	strengthen	VERB
fbem-11460	74	17	management	management	NOUN
fbem-11460	74	18	and	and	CCONJ
fbem-11460	74	19	effectively	effectively	ADV
fbem-11460	74	20	reduce	reduce	VERB
fbem-11460	74	21	financial	financial	ADJ
fbem-11460	74	22	risks	risk	NOUN
fbem-11460	74	23	.	.	PUNCT
fbem-11460	75	1	by	by	ADP
fbem-11460	75	2	improving	improve	VERB
fbem-11460	75	3	the	the	DET
fbem-11460	75	4	procurement	procurement	NOUN
fbem-11460	75	5	strategy	strategy	NOUN
fbem-11460	75	6	,	,	PUNCT
fbem-11460	75	7	optimizing	optimize	VERB
fbem-11460	75	8	the	the	DET
fbem-11460	75	9	procurement	procurement	NOUN
fbem-11460	75	10	process	process	NOUN
fbem-11460	75	11	,	,	PUNCT
fbem-11460	75	12	and	and	CCONJ
fbem-11460	75	13	standardizing	standardize	VERB
fbem-11460	75	14	the	the	DET
fbem-11460	75	15	procurement	procurement	NOUN
fbem-11460	75	16	management	management	NOUN
fbem-11460	75	17	,	,	PUNCT
fbem-11460	75	18	various	various	ADJ
fbem-11460	75	19	disadvantages	disadvantage	NOUN
fbem-11460	75	20	in	in	ADP
fbem-11460	75	21	the	the	DET
fbem-11460	75	22	procurement	procurement	NOUN
fbem-11460	75	23	process	process	NOUN
fbem-11460	75	24	can	can	AUX
fbem-11460	75	25	be	be	AUX
fbem-11460	75	26	prevented	prevent	VERB
fbem-11460	75	27	,	,	PUNCT
fbem-11460	75	28	so	so	SCONJ
fbem-11460	75	29	as	as	SCONJ
fbem-11460	75	30	to	to	PART
fbem-11460	75	31	achieve	achieve	VERB
fbem-11460	75	32	the	the	DET
fbem-11460	75	33	goal	goal	NOUN
fbem-11460	75	34	of	of	ADP
fbem-11460	75	35	reducing	reduce	VERB
fbem-11460	75	36	procurement	procurement	NOUN
fbem-11460	75	37	costs	cost	NOUN
fbem-11460	75	38	and	and	CCONJ
fbem-11460	75	39	improving	improve	VERB
fbem-11460	75	40	procurement	procurement	NOUN
fbem-11460	75	41	efficiency	efficiency	NOUN
fbem-11460	75	42	.	.	PUNCT
fbem-11460	76	1	3.4	3.4	NUM
fbem-11460	76	2	.	.	PUNCT
fbem-11460	76	3	strengthen	strengthen	VERB
fbem-11460	76	4	the	the	DET
fbem-11460	76	5	accuracy	accuracy	NOUN
fbem-11460	76	6	of	of	ADP
fbem-11460	76	7	cost	cost	NOUN
fbem-11460	76	8	accounting	accounting	NOUN
fbem-11460	76	9	and	and	CCONJ
fbem-11460	76	10	effectively	effectively	ADV
fbem-11460	76	11	control	control	VERB
fbem-11460	76	12	the	the	DET
fbem-11460	76	13	cost	cost	NOUN
fbem-11460	76	14	of	of	ADP
fbem-11460	76	15	canteens	canteen	NOUN
fbem-11460	76	16	further	far	ADV
fbem-11460	76	17	strengthen	strengthen	VERB
fbem-11460	76	18	the	the	DET
fbem-11460	76	19	management	management	NOUN
fbem-11460	76	20	of	of	ADP
fbem-11460	76	21	operating	operating	NOUN
fbem-11460	76	22	costs	cost	NOUN
fbem-11460	76	23	and	and	CCONJ
fbem-11460	76	24	operating	operating	NOUN
fbem-11460	76	25	expenses	expense	NOUN
fbem-11460	76	26	,	,	PUNCT
fbem-11460	76	27	do	do	VERB
fbem-11460	76	28	a	a	DET
fbem-11460	76	29	good	good	ADJ
fbem-11460	76	30	job	job	NOUN
fbem-11460	76	31	of	of	ADP
fbem-11460	76	32	cost	cost	NOUN
fbem-11460	76	33	control	control	NOUN
fbem-11460	76	34	,	,	PUNCT
fbem-11460	76	35	and	and	CCONJ
fbem-11460	76	36	promote	promote	VERB
fbem-11460	76	37	the	the	DET
fbem-11460	76	38	sustainable	sustainable	ADJ
fbem-11460	76	39	development	development	NOUN
fbem-11460	76	40	of	of	ADP
fbem-11460	76	41	logistics	logistic	NOUN
fbem-11460	76	42	service	service	NOUN
fbem-11460	76	43	guarantee	guarantee	NOUN
fbem-11460	76	44	work	work	NOUN
fbem-11460	76	45	on	on	ADP
fbem-11460	76	46	the	the	DET
fbem-11460	76	47	basis	basis	NOUN
fbem-11460	76	48	of	of	ADP
fbem-11460	76	49	effective	effective	ADJ
fbem-11460	76	50	control	control	NOUN
fbem-11460	76	51	of	of	ADP
fbem-11460	76	52	meal	meal	NOUN
fbem-11460	76	53	prices	price	NOUN
fbem-11460	76	54	.	.	PUNCT
fbem-11460	77	1	the	the	DET
fbem-11460	77	2	introduction	introduction	NOUN
fbem-11460	77	3	of	of	ADP
fbem-11460	77	4	the	the	DET
fbem-11460	77	5	warehouse	warehouse	NOUN
fbem-11460	77	6	management	management	NOUN
fbem-11460	77	7	system	system	NOUN
fbem-11460	77	8	enables	enable	VERB
fbem-11460	77	9	the	the	DET
fbem-11460	77	10	canteen	canteen	NOUN
fbem-11460	77	11	financial	financial	ADJ
fbem-11460	77	12	personnel	personnel	NOUN
fbem-11460	77	13	and	and	CCONJ
fbem-11460	77	14	relevant	relevant	ADJ
fbem-11460	77	15	management	management	NOUN
fbem-11460	77	16	personnel	personnel	NOUN
fbem-11460	77	17	to	to	PART
fbem-11460	77	18	realize	realize	VERB
fbem-11460	77	19	real	real	ADJ
fbem-11460	77	20	-	-	PUNCT
fbem-11460	77	21	time	time	NOUN
fbem-11460	77	22	inventory	inventory	NOUN
fbem-11460	77	23	monitoring	monitoring	NOUN
fbem-11460	77	24	,	,	PUNCT
fbem-11460	77	25	and	and	CCONJ
fbem-11460	77	26	can	can	AUX
fbem-11460	77	27	check	check	VERB
fbem-11460	77	28	the	the	DET
fbem-11460	77	29	data	datum	NOUN
fbem-11460	77	30	of	of	ADP
fbem-11460	77	31	raw	raw	ADJ
fbem-11460	77	32	materials	material	NOUN
fbem-11460	77	33	entering	enter	VERB
fbem-11460	77	34	and	and	CCONJ
fbem-11460	77	35	leaving	leave	VERB
fbem-11460	77	36	the	the	DET
fbem-11460	77	37	warehouse	warehouse	NOUN
fbem-11460	77	38	at	at	ADP
fbem-11460	77	39	any	any	DET
fbem-11460	77	40	time	time	NOUN
fbem-11460	77	41	,	,	PUNCT
fbem-11460	77	42	speed	speed	VERB
fbem-11460	77	43	up	up	ADP
fbem-11460	77	44	the	the	DET
fbem-11460	77	45	cost	cost	NOUN
fbem-11460	77	46	accounting	accounting	NOUN
fbem-11460	77	47	speed	speed	NOUN
fbem-11460	77	48	,	,	PUNCT
fbem-11460	77	49	and	and	CCONJ
fbem-11460	77	50	improve	improve	VERB
fbem-11460	77	51	the	the	DET
fbem-11460	77	52	standardized	standardized	ADJ
fbem-11460	77	53	management	management	NOUN
fbem-11460	77	54	of	of	ADP
fbem-11460	77	55	raw	raw	ADJ
fbem-11460	77	56	materials	material	NOUN
fbem-11460	77	57	.	.	PUNCT
fbem-11460	78	1	in	in	ADP
fbem-11460	78	2	addition	addition	NOUN
fbem-11460	78	3	,	,	PUNCT
fbem-11460	78	4	the	the	DET
fbem-11460	78	5	financial	financial	ADJ
fbem-11460	78	6	departments	department	NOUN
fbem-11460	78	7	of	of	ADP
fbem-11460	78	8	colleges	college	NOUN
fbem-11460	78	9	and	and	CCONJ
fbem-11460	78	10	universities	university	NOUN
fbem-11460	78	11	should	should	AUX
fbem-11460	78	12	intensify	intensify	VERB
fbem-11460	78	13	efforts	effort	NOUN
fbem-11460	78	14	to	to	PART
fbem-11460	78	15	provide	provide	VERB
fbem-11460	78	16	professional	professional	ADJ
fbem-11460	78	17	knowledge	knowledge	NOUN
fbem-11460	78	18	training	training	NOUN
fbem-11460	78	19	for	for	ADP
fbem-11460	78	20	full	full	ADJ
fbem-11460	78	21	-	-	PUNCT
fbem-11460	78	22	time	time	NOUN
fbem-11460	78	23	financial	financial	ADJ
fbem-11460	78	24	personnel	personnel	NOUN
fbem-11460	78	25	in	in	ADP
fbem-11460	78	26	canteens	canteen	NOUN
fbem-11460	78	27	and	and	CCONJ
fbem-11460	78	28	conduct	conduct	VERB
fbem-11460	78	29	business	business	NOUN
fbem-11460	78	30	research	research	NOUN
fbem-11460	78	31	in	in	ADP
fbem-11460	78	32	the	the	DET
fbem-11460	78	33	industry	industry	NOUN
fbem-11460	78	34	,	,	PUNCT
fbem-11460	78	35	strengthen	strengthen	VERB
fbem-11460	78	36	guidance	guidance	NOUN
fbem-11460	78	37	on	on	ADP
fbem-11460	78	38	financial	financial	ADJ
fbem-11460	78	39	business	business	NOUN
fbem-11460	78	40	work	work	NOUN
fbem-11460	78	41	in	in	ADP
fbem-11460	78	42	canteens	canteen	NOUN
fbem-11460	78	43	,	,	PUNCT
fbem-11460	78	44	continuously	continuously	ADV
fbem-11460	78	45	improve	improve	VERB
fbem-11460	78	46	business	business	NOUN
fbem-11460	78	47	quality	quality	NOUN
fbem-11460	78	48	,	,	PUNCT
fbem-11460	78	49	grasp	grasp	NOUN
fbem-11460	78	50	and	and	CCONJ
fbem-11460	78	51	handle	handle	VERB
fbem-11460	78	52	every	every	DET
fbem-11460	78	53	link	link	NOUN
fbem-11460	78	54	of	of	ADP
fbem-11460	78	55	cost	cost	NOUN
fbem-11460	78	56	control	control	NOUN
fbem-11460	78	57	,	,	PUNCT
fbem-11460	78	58	and	and	CCONJ
fbem-11460	78	59	do	do	VERB
fbem-11460	78	60	a	a	DET
fbem-11460	78	61	good	good	ADJ
fbem-11460	78	62	job	job	NOUN
fbem-11460	78	63	of	of	ADP
fbem-11460	78	64	cost	cost	NOUN
fbem-11460	78	65	control	control	NOUN
fbem-11460	78	66	.	.	PUNCT
fbem-11460	79	1	accounting	accounting	NOUN
fbem-11460	79	2	and	and	CCONJ
fbem-11460	79	3	effective	effective	ADJ
fbem-11460	79	4	cost	cost	NOUN
fbem-11460	79	5	control	control	NOUN
fbem-11460	79	6	;	;	PUNCT
fbem-11460	79	7	the	the	DET
fbem-11460	79	8	audit	audit	NOUN
fbem-11460	79	9	department	department	NOUN
fbem-11460	79	10	of	of	ADP
fbem-11460	79	11	colleges	college	NOUN
fbem-11460	79	12	and	and	CCONJ
fbem-11460	79	13	universities	university	NOUN
fbem-11460	79	14	should	should	AUX
fbem-11460	79	15	strengthen	strengthen	VERB
fbem-11460	79	16	supervision	supervision	NOUN
fbem-11460	79	17	,	,	PUNCT
fbem-11460	79	18	conduct	conduct	VERB
fbem-11460	79	19	special	special	ADJ
fbem-11460	79	20	audits	audits	NOUN
fbem-11460	79	21	such	such	ADJ
fbem-11460	79	22	as	as	ADP
fbem-11460	79	23	canteen	canteen	NOUN
fbem-11460	79	24	financial	financial	ADJ
fbem-11460	79	25	revenue	revenue	NOUN
fbem-11460	79	26	and	and	CCONJ
fbem-11460	79	27	expenditure	expenditure	NOUN
fbem-11460	79	28	on	on	ADP
fbem-11460	79	29	a	a	DET
fbem-11460	79	30	regular	regular	ADJ
fbem-11460	79	31	or	or	CCONJ
fbem-11460	79	32	irregular	irregular	ADJ
fbem-11460	79	33	basis	basis	NOUN
fbem-11460	79	34	,	,	PUNCT
fbem-11460	79	35	discover	discover	VERB
fbem-11460	79	36	management	management	NOUN
fbem-11460	79	37	loopholes	loophole	NOUN
fbem-11460	79	38	in	in	ADP
fbem-11460	79	39	time	time	NOUN
fbem-11460	79	40	,	,	PUNCT
fbem-11460	79	41	make	make	VERB
fbem-11460	79	42	immediate	immediate	ADJ
fbem-11460	79	43	changes	change	NOUN
fbem-11460	79	44	,	,	PUNCT
fbem-11460	79	45	continuously	continuously	ADV
fbem-11460	79	46	optimize	optimize	VERB
fbem-11460	79	47	the	the	DET
fbem-11460	79	48	internal	internal	ADJ
fbem-11460	79	49	management	management	NOUN
fbem-11460	79	50	of	of	ADP
fbem-11460	79	51	canteens	canteen	NOUN
fbem-11460	79	52	,	,	PUNCT
fbem-11460	79	53	and	and	CCONJ
fbem-11460	79	54	prevent	prevent	VERB
fbem-11460	79	55	economic	economic	ADJ
fbem-11460	79	56	risks	risk	NOUN
fbem-11460	79	57	.	.	PUNCT
fbem-11460	80	1	3.5	3.5	NUM
fbem-11460	80	2	.	.	PUNCT
fbem-11460	81	1	strict	strict	ADJ
fbem-11460	81	2	and	and	CCONJ
fbem-11460	81	3	effective	effective	ADJ
fbem-11460	81	4	management	management	NOUN
fbem-11460	81	5	of	of	ADP
fbem-11460	81	6	canteen	canteen	NOUN
fbem-11460	81	7	information	information	NOUN
fbem-11460	81	8	to	to	PART
fbem-11460	81	9	reduce	reduce	VERB
fbem-11460	81	10	management	management	NOUN
fbem-11460	81	11	risks	risk	NOUN
fbem-11460	81	12	first	first	ADV
fbem-11460	81	13	of	of	ADP
fbem-11460	81	14	all	all	PRON
fbem-11460	81	15	,	,	PUNCT
fbem-11460	81	16	for	for	ADP
fbem-11460	81	17	the	the	DET
fbem-11460	81	18	acceptance	acceptance	NOUN
fbem-11460	81	19	of	of	ADP
fbem-11460	81	20	raw	raw	ADJ
fbem-11460	81	21	materials	material	NOUN
fbem-11460	81	22	in	in	ADP
fbem-11460	81	23	the	the	DET
fbem-11460	81	24	canteen	canteen	NOUN
fbem-11460	81	25	,	,	PUNCT
fbem-11460	81	26	the	the	DET
fbem-11460	81	27	internal	internal	ADJ
fbem-11460	81	28	control	control	NOUN
fbem-11460	81	29	system	system	NOUN
fbem-11460	81	30	must	must	AUX
fbem-11460	81	31	be	be	AUX
fbem-11460	81	32	strictly	strictly	ADV
fbem-11460	81	33	implemented	implement	VERB
fbem-11460	81	34	,	,	PUNCT
fbem-11460	81	35	and	and	CCONJ
fbem-11460	81	36	management	management	NOUN
fbem-11460	81	37	personnel	personnel	NOUN
fbem-11460	81	38	,	,	PUNCT
fbem-11460	81	39	purchasing	purchase	VERB
fbem-11460	81	40	personnel	personnel	NOUN
fbem-11460	81	41	,	,	PUNCT
fbem-11460	81	42	and	and	CCONJ
fbem-11460	81	43	custodians	custodian	NOUN
fbem-11460	81	44	will	will	AUX
fbem-11460	81	45	jointly	jointly	ADV
fbem-11460	81	46	participate	participate	VERB
fbem-11460	81	47	in	in	ADP
fbem-11460	81	48	the	the	DET
fbem-11460	81	49	acceptance	acceptance	NOUN
fbem-11460	81	50	inspection	inspection	NOUN
fbem-11460	81	51	and	and	CCONJ
fbem-11460	81	52	sign	sign	VERB
fbem-11460	81	53	the	the	DET
fbem-11460	81	54	acceptance	acceptance	NOUN
fbem-11460	81	55	receipt	receipt	NOUN
fbem-11460	81	56	.	.	PUNCT
fbem-11460	82	1	the	the	DET
fbem-11460	82	2	raw	raw	ADJ
fbem-11460	82	3	material	material	NOUN
fbem-11460	82	4	receipts	receipt	NOUN
fbem-11460	82	5	for	for	ADP
fbem-11460	82	6	in	in	ADP
fbem-11460	82	7	and	and	CCONJ
fbem-11460	82	8	out	out	ADP
fbem-11460	82	9	of	of	ADP
fbem-11460	82	10	the	the	DET
fbem-11460	82	11	warehouse	warehouse	NOUN
fbem-11460	82	12	also	also	ADV
fbem-11460	82	13	need	need	VERB
fbem-11460	82	14	to	to	PART
fbem-11460	82	15	strictly	strictly	ADV
fbem-11460	82	16	implement	implement	VERB
fbem-11460	82	17	the	the	DET
fbem-11460	82	18	management	management	NOUN
fbem-11460	82	19	system	system	NOUN
fbem-11460	82	20	of	of	ADP
fbem-11460	82	21	in	in	ADP
fbem-11460	82	22	and	and	CCONJ
fbem-11460	82	23	out	out	ADP
fbem-11460	82	24	of	of	ADP
fbem-11460	82	25	the	the	DET
fbem-11460	82	26	warehouse	warehouse	NOUN
fbem-11460	82	27	,	,	PUNCT
fbem-11460	82	28	scientifically	scientifically	ADV
fbem-11460	82	29	and	and	CCONJ
fbem-11460	82	30	rationally	rationally	ADV
fbem-11460	82	31	prepare	prepare	VERB
fbem-11460	82	32	the	the	DET
fbem-11460	82	33	procurement	procurement	NOUN
fbem-11460	82	34	plan	plan	NOUN
fbem-11460	82	35	,	,	PUNCT
fbem-11460	82	36	strictly	strictly	ADV
fbem-11460	82	37	approve	approve	VERB
fbem-11460	82	38	and	and	CCONJ
fbem-11460	82	39	issue	issue	VERB
fbem-11460	82	40	the	the	DET
fbem-11460	82	41	raw	raw	ADJ
fbem-11460	82	42	material	material	NOUN
fbem-11460	82	43	receipt	receipt	NOUN
fbem-11460	82	44	,	,	PUNCT
fbem-11460	82	45	effectively	effectively	ADV
fbem-11460	82	46	avoid	avoid	VERB
fbem-11460	82	47	the	the	DET
fbem-11460	82	48	blindness	blindness	NOUN
fbem-11460	82	49	of	of	ADP
fbem-11460	82	50	the	the	DET
fbem-11460	82	51	procurement	procurement	NOUN
fbem-11460	82	52	plan	plan	NOUN
fbem-11460	82	53	and	and	CCONJ
fbem-11460	82	54	the	the	DET
fbem-11460	82	55	randomness	randomness	NOUN
fbem-11460	82	56	of	of	ADP
fbem-11460	82	57	raw	raw	ADJ
fbem-11460	82	58	material	material	NOUN
fbem-11460	82	59	requisition	requisition	NOUN
fbem-11460	82	60	,	,	PUNCT
fbem-11460	82	61	standardize	standardize	VERB
fbem-11460	82	62	the	the	DET
fbem-11460	82	63	management	management	NOUN
fbem-11460	82	64	of	of	ADP
fbem-11460	82	65	canteen	canteen	NOUN
fbem-11460	82	66	raw	raw	ADJ
fbem-11460	82	67	materials	material	NOUN
fbem-11460	82	68	,	,	PUNCT
fbem-11460	82	69	and	and	CCONJ
fbem-11460	82	70	ensure	ensure	VERB
fbem-11460	82	71	that	that	SCONJ
fbem-11460	82	72	raw	raw	ADJ
fbem-11460	82	73	materials	material	NOUN
fbem-11460	82	74	document	document	NOUN
fbem-11460	82	75	integrity	integrity	NOUN
fbem-11460	82	76	.	.	PUNCT
fbem-11460	83	1	secondly	secondly	ADV
fbem-11460	83	2	,	,	PUNCT
fbem-11460	83	3	it	it	PRON
fbem-11460	83	4	is	be	AUX
fbem-11460	83	5	necessary	necessary	ADJ
fbem-11460	83	6	to	to	PART
fbem-11460	83	7	strengthen	strengthen	VERB
fbem-11460	83	8	computer	computer	NOUN
fbem-11460	83	9	information	information	NOUN
fbem-11460	83	10	construction	construction	NOUN
fbem-11460	83	11	such	such	ADJ
fbem-11460	83	12	as	as	ADP
fbem-11460	83	13	acceptance	acceptance	NOUN
fbem-11460	83	14	,	,	PUNCT
fbem-11460	83	15	warehousing	warehousing	NOUN
fbem-11460	83	16	,	,	PUNCT
fbem-11460	83	17	and	and	CCONJ
fbem-11460	83	18	cost	cost	NOUN
fbem-11460	83	19	accounting	accounting	NOUN
fbem-11460	83	20	,	,	PUNCT
fbem-11460	83	21	further	far	ADV
fbem-11460	83	22	strengthen	strengthen	VERB
fbem-11460	83	23	the	the	DET
fbem-11460	83	24	canteen	canteen	NOUN
fbem-11460	83	25	's	's	PART
fbem-11460	83	26	standardization	standardization	NOUN
fbem-11460	83	27	of	of	ADP
fbem-11460	83	28	raw	raw	ADJ
fbem-11460	83	29	material	material	NOUN
fbem-11460	83	30	management	management	NOUN
fbem-11460	83	31	,	,	PUNCT
fbem-11460	83	32	speed	speed	VERB
fbem-11460	83	33	up	up	ADP
fbem-11460	83	34	cost	cost	NOUN
fbem-11460	83	35	accounting	accounting	NOUN
fbem-11460	83	36	efficiency	efficiency	NOUN
fbem-11460	83	37	,	,	PUNCT
fbem-11460	83	38	and	and	CCONJ
fbem-11460	83	39	improve	improve	VERB
fbem-11460	83	40	the	the	DET
fbem-11460	83	41	timeliness	timeliness	NOUN
fbem-11460	83	42	and	and	CCONJ
fbem-11460	83	43	accuracy	accuracy	NOUN
fbem-11460	83	44	of	of	ADP
fbem-11460	83	45	canteen	canteen	NOUN
fbem-11460	83	46	financial	financial	ADJ
fbem-11460	83	47	management	management	NOUN
fbem-11460	83	48	and	and	CCONJ
fbem-11460	83	49	cost	cost	NOUN
fbem-11460	83	50	accounting	accounting	NOUN
fbem-11460	83	51	.	.	PUNCT
fbem-11460	84	1	it	it	PRON
fbem-11460	84	2	matches	match	VERB
fbem-11460	84	3	.	.	PUNCT
fbem-11460	85	1	finally	finally	ADV
fbem-11460	85	2	,	,	PUNCT
fbem-11460	85	3	relying	rely	VERB
fbem-11460	85	4	on	on	ADP
fbem-11460	85	5	the	the	DET
fbem-11460	85	6	school	school	NOUN
fbem-11460	85	7	network	network	NOUN
fbem-11460	85	8	intelligent	intelligent	ADJ
fbem-11460	85	9	office	office	NOUN
fbem-11460	85	10	system	system	NOUN
fbem-11460	85	11	(	(	PUNCT
fbem-11460	85	12	hereinafter	hereinafter	NOUN
fbem-11460	85	13	referred	refer	VERB
fbem-11460	85	14	to	to	ADP
fbem-11460	85	15	as	as	ADP
fbem-11460	85	16	oa	oa	PROPN
fbem-11460	85	17	system	system	NOUN
fbem-11460	85	18	)	)	PUNCT
fbem-11460	85	19	,	,	PUNCT
fbem-11460	85	20	improve	improve	VERB
fbem-11460	85	21	the	the	DET
fbem-11460	85	22	work	work	NOUN
fbem-11460	85	23	process	process	NOUN
fbem-11460	85	24	of	of	ADP
fbem-11460	85	25	canteen	canteen	NOUN
fbem-11460	85	26	raw	raw	ADJ
fbem-11460	85	27	material	material	NOUN
fbem-11460	85	28	procurement	procurement	NOUN
fbem-11460	85	29	,	,	PUNCT
fbem-11460	85	30	requesting	request	VERB
fbem-11460	85	31	instructions	instruction	NOUN
fbem-11460	85	32	,	,	PUNCT
fbem-11460	85	33	reporting	reporting	NOUN
fbem-11460	85	34	,	,	PUNCT
fbem-11460	85	35	cost	cost	NOUN
fbem-11460	85	36	accounting	accounting	NOUN
fbem-11460	85	37	,	,	PUNCT
fbem-11460	85	38	etc	etc	X
fbem-11460	85	39	.	.	X
fbem-11460	85	40	,	,	PUNCT
fbem-11460	85	41	and	and	CCONJ
fbem-11460	85	42	effectively	effectively	ADV
fbem-11460	85	43	save	save	VERB
fbem-11460	85	44	important	important	ADJ
fbem-11460	85	45	information	information	NOUN
fbem-11460	85	46	related	relate	VERB
fbem-11460	85	47	to	to	ADP
fbem-11460	85	48	the	the	DET
fbem-11460	85	49	canteen	canteen	NOUN
fbem-11460	85	50	.	.	PUNCT
fbem-11460	86	1	make	make	VERB
fbem-11460	86	2	full	full	ADJ
fbem-11460	86	3	use	use	NOUN
fbem-11460	86	4	of	of	ADP
fbem-11460	86	5	the	the	DET
fbem-11460	86	6	school	school	NOUN
fbem-11460	86	7	oa	oa	NOUN
fbem-11460	86	8	system	system	NOUN
fbem-11460	86	9	,	,	PUNCT
fbem-11460	86	10	focus	focus	VERB
fbem-11460	86	11	on	on	ADP
fbem-11460	86	12	simplifying	simplify	VERB
fbem-11460	86	13	procedures	procedure	NOUN
fbem-11460	86	14	,	,	PUNCT
fbem-11460	86	15	reducing	reduce	VERB
fbem-11460	86	16	materials	material	NOUN
fbem-11460	86	17	,	,	PUNCT
fbem-11460	86	18	optimizing	optimize	VERB
fbem-11460	86	19	services	service	NOUN
fbem-11460	86	20	,	,	PUNCT
fbem-11460	86	21	shortening	shortening	NOUN
fbem-11460	86	22	time	time	NOUN
fbem-11460	86	23	,	,	PUNCT
fbem-11460	86	24	further	far	ADV
fbem-11460	86	25	improving	improve	VERB
fbem-11460	86	26	the	the	DET
fbem-11460	86	27	efficiency	efficiency	NOUN
fbem-11460	86	28	of	of	ADP
fbem-11460	86	29	cost	cost	NOUN
fbem-11460	86	30	accounting	accounting	NOUN
fbem-11460	86	31	,	,	PUNCT
fbem-11460	86	32	and	and	CCONJ
fbem-11460	86	33	scientifically	scientifically	ADV
fbem-11460	86	34	preserving	preserve	VERB
fbem-11460	86	35	trace	trace	NOUN
fbem-11460	86	36	materials	material	NOUN
fbem-11460	86	37	.	.	PUNCT
fbem-11460	87	1	a	a	DET
fbem-11460	87	2	canteen	canteen	NOUN
fbem-11460	87	3	file	file	NOUN
fbem-11460	87	4	room	room	NOUN
fbem-11460	87	5	is	be	AUX
fbem-11460	87	6	specially	specially	ADV
fbem-11460	87	7	built	build	VERB
fbem-11460	87	8	to	to	PART
fbem-11460	87	9	manage	manage	VERB
fbem-11460	87	10	paper	paper	NOUN
fbem-11460	87	11	materials	material	NOUN
fbem-11460	87	12	such	such	ADJ
fbem-11460	87	13	as	as	ADP
fbem-11460	87	14	canteen	canteen	NOUN
fbem-11460	87	15	in	in	ADP
fbem-11460	87	16	-	-	PUNCT
fbem-11460	87	17	out	out	ADP
fbem-11460	87	18	materials	material	NOUN
fbem-11460	87	19	,	,	PUNCT
fbem-11460	87	20	procurement	procurement	NOUN
fbem-11460	87	21	materials	material	NOUN
fbem-11460	87	22	,	,	PUNCT
fbem-11460	87	23	contracts	contract	NOUN
fbem-11460	87	24	,	,	PUNCT
fbem-11460	87	25	requests	request	NOUN
fbem-11460	87	26	for	for	ADP
fbem-11460	87	27	instructions	instruction	NOUN
fbem-11460	87	28	,	,	PUNCT
fbem-11460	87	29	reports	report	NOUN
fbem-11460	87	30	,	,	PUNCT
fbem-11460	87	31	etc	etc	X
fbem-11460	87	32	.	.	X
fbem-11460	88	1	in	in	ADP
fbem-11460	88	2	strict	strict	ADJ
fbem-11460	88	3	accordance	accordance	NOUN
fbem-11460	88	4	with	with	ADP
fbem-11460	88	5	the	the	DET
fbem-11460	88	6	"	"	PUNCT
fbem-11460	88	7	accounting	accounting	NOUN
fbem-11460	88	8	file	file	NOUN
fbem-11460	88	9	management	management	NOUN
fbem-11460	88	10	measures	measure	NOUN
fbem-11460	88	11	"	"	PUNCT
fbem-11460	88	12	.	.	PUNCT
fbem-11460	89	1	references	reference	NOUN
fbem-11460	89	2	[	[	X
fbem-11460	89	3	1	1	NUM
fbem-11460	89	4	]	]	X
fbem-11460	89	5	liu	liu	PROPN
fbem-11460	89	6	gang	gang	PROPN
fbem-11460	89	7	(	(	PUNCT
fbem-11460	89	8	2022	2022	NUM
fbem-11460	89	9	)	)	PUNCT
fbem-11460	89	10	,	,	PUNCT
fbem-11460	89	11	internal	internal	ADJ
fbem-11460	89	12	control	control	NOUN
fbem-11460	89	13	construction	construction	NOUN
fbem-11460	89	14	and	and	CCONJ
fbem-11460	89	15	audit	audit	NOUN
fbem-11460	89	16	practice	practice	NOUN
fbem-11460	89	17	in	in	ADP
fbem-11460	89	18	colleges	college	NOUN
fbem-11460	89	19	and	and	CCONJ
fbem-11460	89	20	universities	university	NOUN
fbem-11460	89	21	,	,	PUNCT
fbem-11460	89	22	china	china	PROPN
fbem-11460	89	23	internal	internal	PROPN
fbem-11460	89	24	audit	audit	PROPN
fbem-11460	89	25	association	association	NOUN
fbem-11460	89	26	,	,	PUNCT
fbem-11460	89	27	training	training	NOUN
fbem-11460	89	28	courseware	courseware	NOUN
fbem-11460	89	29	.	.	PUNCT
fbem-11460	90	1	[	[	X
fbem-11460	90	2	2	2	NUM
fbem-11460	90	3	]	]	X
fbem-11460	90	4	fang	fang	X
fbem-11460	90	5	li	li	X
fbem-11460	90	6	(	(	PUNCT
fbem-11460	90	7	2022	2022	NUM
fbem-11460	90	8	)	)	PUNCT
fbem-11460	90	9	,	,	PUNCT
fbem-11460	90	10	the	the	DET
fbem-11460	90	11	status	status	NOUN
fbem-11460	90	12	quo	quo	NOUN
fbem-11460	90	13	and	and	CCONJ
fbem-11460	90	14	improvement	improvement	NOUN
fbem-11460	90	15	strategies	strategy	NOUN
fbem-11460	90	16	of	of	ADP
fbem-11460	90	17	canteen	canteen	NOUN
fbem-11460	90	18	management	management	NOUN
fbem-11460	90	19	in	in	ADP
fbem-11460	90	20	colleges	college	NOUN
fbem-11460	90	21	and	and	CCONJ
fbem-11460	90	22	universities	university	NOUN
fbem-11460	90	23	—	—	PUNCT
fbem-11460	90	24	—	—	PUNCT
fbem-11460	90	25	comment	comment	NOUN
fbem-11460	90	26	on	on	ADP
fbem-11460	90	27	"	"	PUNCT
fbem-11460	90	28	standardized	standardized	ADJ
fbem-11460	90	29	canteen	canteen	NOUN
fbem-11460	90	30	construction	construction	NOUN
fbem-11460	90	31	"	"	PUNCT
fbem-11460	90	32	,	,	PUNCT
fbem-11460	90	33	academic	academic	ADJ
fbem-11460	90	34	review	review	NOUN
fbem-11460	90	35	and	and	CCONJ
fbem-11460	90	36	news	news	NOUN
fbem-11460	90	37	,	,	PUNCT
fbem-11460	90	38	doi:10.19812	doi:10.19812	NOUN
fbem-11460	90	39	/	/	SYM
fbem-11460	90	40	j.cnki.jfsq115956	j.cnki.jfsq115956	PROPN
fbem-11460	90	41	/	/	SYM
fbem-11460	90	42	ts.2022.11.034	ts.2022.11.034	NOUN
fbem-11460	90	43	.	.	PUNCT
fbem-11460	91	1	[	[	X
fbem-11460	91	2	3	3	X
fbem-11460	91	3	]	]	PUNCT
fbem-11460	91	4	xia	xia	PROPN
fbem-11460	91	5	jun	jun	PROPN
fbem-11460	91	6	(	(	PUNCT
fbem-11460	91	7	2022	2022	NUM
fbem-11460	91	8	)	)	PUNCT
fbem-11460	91	9	,	,	PUNCT
fbem-11460	91	10	standardize	standardize	VERB
fbem-11460	91	11	the	the	DET
fbem-11460	91	12	management	management	NOUN
fbem-11460	91	13	of	of	ADP
fbem-11460	91	14	college	college	NOUN
fbem-11460	91	15	canteens	canteen	NOUN
fbem-11460	91	16	from	from	ADP
fbem-11460	91	17	the	the	DET
fbem-11460	91	18	perspective	perspective	NOUN
fbem-11460	91	19	of	of	ADP
fbem-11460	91	20	financial	financial	ADJ
fbem-11460	91	21	management	management	NOUN
fbem-11460	91	22	,	,	PUNCT
fbem-11460	91	23	economic	economic	ADJ
fbem-11460	91	24	and	and	CCONJ
fbem-11460	91	25	trade	trade	NOUN
fbem-11460	91	26	practices,(c)1469	practices,(c)1469	NOUN
fbem-11460	91	27	-	-	PROPN
fbem-11460	91	28	2022	2022	NUM
fbem-11460	91	29	china	china	PROPN
fbem-11460	91	30	academic	academic	PROPN
fbem-11460	91	31	journal	journal	PROPN
fbem-11460	91	32	electronic	electronic	ADJ
fbem-11460	91	33	publishing	publishing	NOUN
fbem-11460	91	34	house.all	house.all	PUNCT
fbem-11460	91	35	rights	right	NOUN
fbem-11460	91	36	reserved.http://www.cnki.net	reserved.http://www.cnki.net	ADJ
fbem-11460	91	37	.	.	PUNCT
fbem-11460	92	1	[	[	X
fbem-11460	92	2	4	4	X
fbem-11460	92	3	]	]	X
fbem-11460	92	4	lv	lv	PROPN
fbem-11460	92	5	haitao	haitao	PROPN
fbem-11460	92	6	(	(	PUNCT
fbem-11460	92	7	2019	2019	NUM
fbem-11460	92	8	)	)	PUNCT
fbem-11460	92	9	,	,	PUNCT
fbem-11460	92	10	discussion	discussion	NOUN
fbem-11460	92	11	on	on	ADP
fbem-11460	92	12	the	the	DET
fbem-11460	92	13	internal	internal	ADJ
fbem-11460	92	14	control	control	NOUN
fbem-11460	92	15	construction	construction	NOUN
fbem-11460	92	16	of	of	ADP
fbem-11460	92	17	college	college	NOUN
fbem-11460	92	18	canteens	canteen	NOUN
fbem-11460	92	19	from	from	ADP
fbem-11460	92	20	the	the	DET
fbem-11460	92	21	perspective	perspective	NOUN
fbem-11460	92	22	of	of	ADP
fbem-11460	92	23	management	management	NOUN
fbem-11460	92	24	accounting	accounting	NOUN
fbem-11460	92	25	,	,	PUNCT
fbem-11460	92	26	accounting	accounting	NOUN
fbem-11460	92	27	and	and	CCONJ
fbem-11460	92	28	economics	economic	NOUN
fbem-11460	92	29	,	,	PUNCT
fbem-11460	92	30	"	"	PUNCT
fbem-11460	92	31	the	the	DET
fbem-11460	92	32	economist	economist	NOUN
fbem-11460	92	33	"	"	PUNCT
fbem-11460	92	34	,	,	PUNCT
fbem-11460	92	35	no	no	INTJ
fbem-11460	92	36	.	.	NOUN
fbem-11460	92	37	3	3	NUM
fbem-11460	92	38	,	,	PUNCT
fbem-11460	92	39	2019	2019	NUM
fbem-11460	92	40	,	,	PUNCT
fbem-11460	92	41	article	article	NOUN
fbem-11460	92	42	number:10044914（2019	number:10044914（2019	NOUN
fbem-11460	92	43	）	）	PROPN
fbem-11460	92	44	0310602	0310602	NUM
fbem-11460	92	45	.	.	PUNCT
fbem-11460	93	1	[	[	X
fbem-11460	93	2	5	5	X
fbem-11460	93	3	]	]	X
fbem-11460	93	4	yang	yang	PROPN
fbem-11460	93	5	guozhan	guozhan	PROPN
fbem-11460	93	6	、	、	PROPN
fbem-11460	93	7	zhang	zhang	PROPN
fbem-11460	93	8	shaohua	shaohua	PROPN
fbem-11460	93	9	(	(	PUNCT
fbem-11460	93	10	2019	2019	NUM
fbem-11460	93	11	)	)	PUNCT
fbem-11460	93	12	,	,	PUNCT
fbem-11460	93	13	zhengzhou	zhengzhou	PROPN
fbem-11460	93	14	university	university	PROPN
fbem-11460	93	15	’s	’s	PART
fbem-11460	93	16	experience	experience	NOUN
fbem-11460	93	17	of	of	ADP
fbem-11460	93	18	internal	internal	ADJ
fbem-11460	93	19	control	control	NOUN
fbem-11460	93	20	in	in	ADP
fbem-11460	93	21	the	the	DET
fbem-11460	93	22	purchasing	purchasing	NOUN
fbem-11460	93	23	of	of	ADP
fbem-11460	93	24	meal	meal	ADJ
fbem-11460	93	25	raw	raw	ADJ
fbem-11460	93	26	materials	material	NOUN
fbem-11460	93	27	,	,	PUNCT
fbem-11460	93	28	university	university	NOUN
fbem-11460	93	29	logistics	logistic	NOUN
fbem-11460	93	30	research	research	NOUN
fbem-11460	93	31	,	,	PUNCT
fbem-11460	93	32	issue	issue	NOUN
fbem-11460	93	33	1	1	NUM
fbem-11460	93	34	,	,	PUNCT
fbem-11460	93	35	2019,1994	2019,1994	NUM
fbem-11460	93	36	-	-	SYM
fbem-11460	93	37	2019	2019	NUM
fbem-11460	93	38	china	china	PROPN
fbem-11460	93	39	academic	academic	PROPN
fbem-11460	93	40	journal	journal	PROPN
fbem-11460	93	41	electronic	electronic	ADJ
fbem-11460	93	42	publishing	publishing	NOUN
fbem-11460	93	43	house.all	house.all	NOUN
fbem-11460	93	44	rights	right	NOUN
fbem-11460	93	45	reserved.htt://www.cnki.net	reserved.htt://www.cnki.net	PROPN
fbem-11460	93	46	.	.	PUNCT
fbem-11460	94	1	113	113	NUM
fbem-11460	95	1	[	[	SYM
fbem-11460	95	2	6	6	NUM
fbem-11460	95	3	]	]	X
fbem-11460	95	4	chen	chen	PROPN
fbem-11460	95	5	liangzai	liangzai	PROPN
fbem-11460	95	6	(	(	PUNCT
fbem-11460	95	7	2022	2022	NUM
fbem-11460	95	8	)	)	PUNCT
fbem-11460	95	9	,	,	PUNCT
fbem-11460	95	10	research	research	NOUN
fbem-11460	95	11	on	on	ADP
fbem-11460	95	12	material	material	NOUN
fbem-11460	95	13	purchasing	purchasing	NOUN
fbem-11460	95	14	management	management	NOUN
fbem-11460	95	15	in	in	ADP
fbem-11460	95	16	colleges	college	NOUN
fbem-11460	95	17	and	and	CCONJ
fbem-11460	95	18	universities	university	NOUN
fbem-11460	95	19	based	base	VERB
fbem-11460	95	20	on	on	ADP
fbem-11460	95	21	the	the	DET
fbem-11460	95	22	perspective	perspective	NOUN
fbem-11460	95	23	of	of	ADP
fbem-11460	95	24	internal	internal	ADJ
fbem-11460	95	25	control	control	NOUN
fbem-11460	95	26	,	,	PUNCT
fbem-11460	95	27	internal	internal	ADJ
fbem-11460	95	28	control	control	NOUN
fbem-11460	95	29	,	,	PUNCT
fbem-11460	95	30	clc	clc	PROPN
fbem-11460	95	31	number	number	NOUN
fbem-11460	95	32	:	:	PUNCT
fbem-11460	95	33	f233	f233	NUM
fbem-11460	95	34	,	,	PUNCT
fbem-11460	95	35	(	(	PUNCT
fbem-11460	95	36	c)1994	c)1994	PROPN
fbem-11460	95	37	-	-	PUNCT
fbem-11460	95	38	2022	2022	NUM
fbem-11460	95	39	china	china	PROPN
fbem-11460	95	40	academic	academic	PROPN
fbem-11460	95	41	journal	journal	PROPN
fbem-11460	95	42	electronic	electronic	ADJ
fbem-11460	95	43	publishing	publishing	PROPN
fbem-11460	95	44	house	house	NOUN
fbem-11460	95	45	.	.	PUNCT
fbem-11460	96	1	all	all	DET
fbem-11460	96	2	rights	right	NOUN
fbem-11460	96	3	reserved.http://www.cnkinet	reserved.http://www.cnkinet	PROPN
fbem-11460	96	4	.	.	PUNCT