id	sid	tid	token	lemma	pos
fbem-11464	1	1	frontiers	frontier	NOUN
fbem-11464	1	2	in	in	ADP
fbem-11464	1	3	business	business	NOUN
fbem-11464	1	4	,	,	PUNCT
fbem-11464	1	5	economics	economic	NOUN
fbem-11464	1	6	and	and	CCONJ
fbem-11464	1	7	management	management	NOUN
fbem-11464	1	8	issn	issn	PROPN
fbem-11464	1	9	:	:	PUNCT
fbem-11464	1	10	2766	2766	NUM
fbem-11464	1	11	-	-	PUNCT
fbem-11464	1	12	824x	824x	NUM
fbem-11464	1	13	|	|	ADJ
fbem-11464	1	14	vol	vol	NOUN
fbem-11464	1	15	.	.	PROPN
fbem-11464	2	1	10	10	NUM
fbem-11464	2	2	,	,	PUNCT
fbem-11464	2	3	no	no	INTJ
fbem-11464	2	4	.	.	NOUN
fbem-11464	2	5	3	3	NUM
fbem-11464	2	6	,	,	PUNCT
fbem-11464	3	1	2023	2023	NUM
fbem-11464	3	2	129	129	NUM
fbem-11464	3	3	case	case	NOUN
fbem-11464	3	4	analysis	analysis	NOUN
fbem-11464	3	5	of	of	ADP
fbem-11464	3	6	financial	financial	ADJ
fbem-11464	3	7	fraud	fraud	NOUN
fbem-11464	3	8	based	base	VERB
fbem-11464	3	9	on	on	ADP
fbem-11464	3	10	crime	crime	NOUN
fbem-11464	3	11	theory	theory	NOUN
fbem-11464	3	12	-taking	-take	VERB
fbem-11464	3	13	tongjitang	tongjitang	NOUN
fbem-11464	3	14	as	as	ADP
fbem-11464	3	15	an	an	DET
fbem-11464	3	16	example	example	NOUN
fbem-11464	3	17	haoming	haome	VERB
fbem-11464	3	18	hu	hu	PROPN
fbem-11464	3	19	*	*	NOUN
fbem-11464	3	20	,	,	PUNCT
fbem-11464	3	21	zixi	zixi	PROPN
fbem-11464	3	22	chen	chen	PROPN
fbem-11464	3	23	sichuan	sichuan	PROPN
fbem-11464	3	24	univ	univ	PROPN
fbem-11464	3	25	sci	sci	PROPN
fbem-11464	3	26	&	&	CCONJ
fbem-11464	3	27	engn	engn	PROPN
fbem-11464	3	28	,	,	PUNCT
fbem-11464	3	29	sch	sch	PROPN
fbem-11464	3	30	management	management	NOUN
fbem-11464	3	31	,	,	PUNCT
fbem-11464	3	32	yibin	yibin	PROPN
fbem-11464	3	33	644000	644000	NUM
fbem-11464	3	34	,	,	PUNCT
fbem-11464	3	35	peoples	people	NOUN
fbem-11464	3	36	r	r	PROPN
fbem-11464	3	37	china	china	PROPN
fbem-11464	3	38	*	*	PUNCT
fbem-11464	3	39	corresponding	correspond	VERB
fbem-11464	3	40	author	author	NOUN
fbem-11464	3	41	:	:	PUNCT
fbem-11464	3	42	haoming	haome	VERB
fbem-11464	3	43	hu	hu	PROPN
fbem-11464	3	44	(	(	PUNCT
fbem-11464	3	45	email	email	NOUN
fbem-11464	3	46	:	:	PUNCT
fbem-11464	3	47	384110252@qq.com	384110252@qq.com	NUM
fbem-11464	3	48	)	)	PUNCT
fbem-11464	3	49	abstract	abstract	NOUN
fbem-11464	3	50	:	:	PUNCT
fbem-11464	3	51	in	in	ADP
fbem-11464	3	52	today	today	NOUN
fbem-11464	3	53	's	's	PART
fbem-11464	3	54	diversified	diversified	ADJ
fbem-11464	3	55	era	era	NOUN
fbem-11464	3	56	,	,	PUNCT
fbem-11464	3	57	china	china	PROPN
fbem-11464	3	58	's	's	PART
fbem-11464	3	59	economy	economy	NOUN
fbem-11464	3	60	is	be	AUX
fbem-11464	3	61	developing	develop	VERB
fbem-11464	3	62	at	at	ADP
fbem-11464	3	63	a	a	DET
fbem-11464	3	64	high	high	ADJ
fbem-11464	3	65	speed	speed	NOUN
fbem-11464	3	66	,	,	PUNCT
fbem-11464	3	67	but	but	CCONJ
fbem-11464	3	68	it	it	PRON
fbem-11464	3	69	has	have	AUX
fbem-11464	3	70	also	also	ADV
fbem-11464	3	71	triggered	trigger	VERB
fbem-11464	3	72	people	people	NOUN
fbem-11464	3	73	's	's	PART
fbem-11464	3	74	concern	concern	NOUN
fbem-11464	3	75	about	about	ADP
fbem-11464	3	76	financial	financial	ADJ
fbem-11464	3	77	fraud	fraud	NOUN
fbem-11464	3	78	.	.	PUNCT
fbem-11464	4	1	the	the	DET
fbem-11464	4	2	constant	constant	ADJ
fbem-11464	4	3	emergence	emergence	NOUN
fbem-11464	4	4	of	of	ADP
fbem-11464	4	5	financial	financial	ADJ
fbem-11464	4	6	counterfeiting	counterfeiting	NOUN
fbem-11464	4	7	incidents	incident	NOUN
fbem-11464	4	8	as	as	ADV
fbem-11464	4	9	well	well	ADV
fbem-11464	4	10	as	as	ADP
fbem-11464	4	11	endless	endless	ADJ
fbem-11464	4	12	counterfeiting	counterfeiting	NOUN
fbem-11464	4	13	methods	method	NOUN
fbem-11464	4	14	have	have	AUX
fbem-11464	4	15	brought	bring	VERB
fbem-11464	4	16	serious	serious	ADJ
fbem-11464	4	17	impacts	impact	NOUN
fbem-11464	4	18	to	to	ADP
fbem-11464	4	19	the	the	DET
fbem-11464	4	20	society	society	NOUN
fbem-11464	4	21	.	.	PUNCT
fbem-11464	5	1	the	the	DET
fbem-11464	5	2	difficulty	difficulty	NOUN
fbem-11464	5	3	of	of	ADP
fbem-11464	5	4	recognizing	recognize	VERB
fbem-11464	5	5	fraudulent	fraudulent	ADJ
fbem-11464	5	6	means	mean	NOUN
fbem-11464	5	7	is	be	AUX
fbem-11464	5	8	increasing	increase	VERB
fbem-11464	5	9	,	,	PUNCT
fbem-11464	5	10	and	and	CCONJ
fbem-11464	5	11	we	we	PRON
fbem-11464	5	12	urgently	urgently	ADV
fbem-11464	5	13	need	need	VERB
fbem-11464	5	14	to	to	PART
fbem-11464	5	15	find	find	VERB
fbem-11464	5	16	new	new	ADJ
fbem-11464	5	17	ways	way	NOUN
fbem-11464	5	18	to	to	PART
fbem-11464	5	19	solve	solve	VERB
fbem-11464	5	20	this	this	DET
fbem-11464	5	21	urgent	urgent	ADJ
fbem-11464	5	22	problem	problem	NOUN
fbem-11464	5	23	.	.	PUNCT
fbem-11464	6	1	financial	financial	ADJ
fbem-11464	6	2	counterfeiters	counterfeiter	NOUN
fbem-11464	6	3	have	have	VERB
fbem-11464	6	4	no	no	DET
fbem-11464	6	5	fear	fear	NOUN
fbem-11464	6	6	,	,	PUNCT
fbem-11464	6	7	wantonly	wantonly	ADV
fbem-11464	6	8	for	for	ADP
fbem-11464	6	9	the	the	DET
fbem-11464	6	10	wrong	wrong	ADJ
fbem-11464	6	11	,	,	PUNCT
fbem-11464	6	12	completely	completely	ADV
fbem-11464	6	13	disregard	disregard	NOUN
fbem-11464	6	14	for	for	ADP
fbem-11464	6	15	the	the	DET
fbem-11464	6	16	laws	law	NOUN
fbem-11464	6	17	of	of	ADP
fbem-11464	6	18	the	the	DET
fbem-11464	6	19	economic	economic	ADJ
fbem-11464	6	20	market	market	NOUN
fbem-11464	6	21	,	,	PUNCT
fbem-11464	6	22	serious	serious	ADJ
fbem-11464	6	23	damage	damage	NOUN
fbem-11464	6	24	to	to	ADP
fbem-11464	6	25	the	the	DET
fbem-11464	6	26	legitimate	legitimate	ADJ
fbem-11464	6	27	rights	right	NOUN
fbem-11464	6	28	and	and	CCONJ
fbem-11464	6	29	interests	interest	NOUN
fbem-11464	6	30	of	of	ADP
fbem-11464	6	31	investors	investor	NOUN
fbem-11464	6	32	.	.	PUNCT
fbem-11464	7	1	taking	take	VERB
fbem-11464	7	2	tongjitang	tongjitang	PROPN
fbem-11464	7	3	's	's	PART
fbem-11464	7	4	inflated	inflated	ADJ
fbem-11464	7	5	revenue	revenue	NOUN
fbem-11464	7	6	of	of	ADP
fbem-11464	7	7	21.1	21.1	NUM
fbem-11464	7	8	billion	billion	NUM
fbem-11464	7	9	yuan	yuan	NOUN
fbem-11464	7	10	as	as	ADP
fbem-11464	7	11	an	an	DET
fbem-11464	7	12	example	example	NOUN
fbem-11464	7	13	,	,	PUNCT
fbem-11464	7	14	they	they	PRON
fbem-11464	7	15	have	have	AUX
fbem-11464	7	16	been	be	AUX
fbem-11464	7	17	carrying	carry	VERB
fbem-11464	7	18	out	out	ADP
fbem-11464	7	19	financial	financial	ADJ
fbem-11464	7	20	fraud	fraud	NOUN
fbem-11464	7	21	for	for	ADP
fbem-11464	7	22	four	four	NUM
fbem-11464	7	23	consecutive	consecutive	ADJ
fbem-11464	7	24	years	year	NOUN
fbem-11464	7	25	,	,	PUNCT
fbem-11464	7	26	resulting	result	VERB
fbem-11464	7	27	in	in	ADP
fbem-11464	7	28	a	a	DET
fbem-11464	7	29	huge	huge	ADJ
fbem-11464	7	30	amount	amount	NOUN
fbem-11464	7	31	and	and	CCONJ
fbem-11464	7	32	far	far	ADV
fbem-11464	7	33	-	-	PUNCT
fbem-11464	7	34	reaching	reach	VERB
fbem-11464	7	35	impact	impact	NOUN
fbem-11464	7	36	.	.	PUNCT
fbem-11464	8	1	this	this	DET
fbem-11464	8	2	paper	paper	NOUN
fbem-11464	8	3	will	will	AUX
fbem-11464	8	4	firstly	firstly	ADV
fbem-11464	8	5	review	review	VERB
fbem-11464	8	6	the	the	DET
fbem-11464	8	7	case	case	NOUN
fbem-11464	8	8	of	of	ADP
fbem-11464	8	9	tongjitang	tongjitang	PROPN
fbem-11464	8	10	's	's	PART
fbem-11464	8	11	falsification	falsification	NOUN
fbem-11464	8	12	,	,	PUNCT
fbem-11464	8	13	then	then	ADV
fbem-11464	8	14	analyze	analyze	VERB
fbem-11464	8	15	the	the	DET
fbem-11464	8	16	financial	financial	ADJ
fbem-11464	8	17	falsification	falsification	NOUN
fbem-11464	8	18	based	base	VERB
fbem-11464	8	19	on	on	ADP
fbem-11464	8	20	crime	crime	NOUN
fbem-11464	8	21	five	five	NUM
fbem-11464	8	22	-	-	PUNCT
fbem-11464	8	23	factor	factor	NOUN
fbem-11464	8	24	theory	theory	NOUN
fbem-11464	8	25	,	,	PUNCT
fbem-11464	8	26	and	and	CCONJ
fbem-11464	8	27	finally	finally	ADV
fbem-11464	8	28	put	put	VERB
fbem-11464	8	29	forward	forward	ADV
fbem-11464	8	30	corresponding	correspond	VERB
fbem-11464	8	31	suggestions	suggestion	NOUN
fbem-11464	8	32	and	and	CCONJ
fbem-11464	8	33	measures	measure	NOUN
fbem-11464	8	34	for	for	SCONJ
fbem-11464	8	35	their	their	PRON
fbem-11464	8	36	falsification	falsification	NOUN
fbem-11464	8	37	means	mean	VERB
fbem-11464	8	38	.	.	PUNCT
fbem-11464	9	1	through	through	ADP
fbem-11464	9	2	the	the	DET
fbem-11464	9	3	research	research	NOUN
fbem-11464	9	4	and	and	CCONJ
fbem-11464	9	5	discussion	discussion	NOUN
fbem-11464	9	6	in	in	ADP
fbem-11464	9	7	this	this	DET
fbem-11464	9	8	paper	paper	NOUN
fbem-11464	9	9	,	,	PUNCT
fbem-11464	9	10	we	we	PRON
fbem-11464	9	11	hope	hope	VERB
fbem-11464	9	12	to	to	PART
fbem-11464	9	13	improve	improve	VERB
fbem-11464	9	14	the	the	DET
fbem-11464	9	15	understanding	understanding	NOUN
fbem-11464	9	16	of	of	ADP
fbem-11464	9	17	financial	financial	ADJ
fbem-11464	9	18	counterfeiting	counterfeiting	NOUN
fbem-11464	9	19	,	,	PUNCT
fbem-11464	9	20	strengthen	strengthen	VERB
fbem-11464	9	21	the	the	DET
fbem-11464	9	22	ability	ability	NOUN
fbem-11464	9	23	to	to	PART
fbem-11464	9	24	prevent	prevent	VERB
fbem-11464	9	25	and	and	CCONJ
fbem-11464	9	26	combat	combat	VERB
fbem-11464	9	27	financial	financial	ADJ
fbem-11464	9	28	counterfeiting	counterfeiting	NOUN
fbem-11464	9	29	,	,	PUNCT
fbem-11464	9	30	further	far	ADV
fbem-11464	9	31	protect	protect	VERB
fbem-11464	9	32	the	the	DET
fbem-11464	9	33	legitimate	legitimate	ADJ
fbem-11464	9	34	rights	right	NOUN
fbem-11464	9	35	and	and	CCONJ
fbem-11464	9	36	interests	interest	NOUN
fbem-11464	9	37	of	of	ADP
fbem-11464	9	38	investors	investor	NOUN
fbem-11464	9	39	,	,	PUNCT
fbem-11464	9	40	and	and	CCONJ
fbem-11464	9	41	maintain	maintain	VERB
fbem-11464	9	42	the	the	DET
fbem-11464	9	43	stability	stability	NOUN
fbem-11464	9	44	and	and	CCONJ
fbem-11464	9	45	healthy	healthy	ADJ
fbem-11464	9	46	development	development	NOUN
fbem-11464	9	47	of	of	ADP
fbem-11464	9	48	the	the	DET
fbem-11464	9	49	economic	economic	ADJ
fbem-11464	9	50	market	market	NOUN
fbem-11464	9	51	.	.	PUNCT
fbem-11464	10	1	keywords	keyword	NOUN
fbem-11464	10	2	:	:	PUNCT
fbem-11464	10	3	financial	financial	ADJ
fbem-11464	10	4	fraud	fraud	NOUN
fbem-11464	10	5	,	,	PUNCT
fbem-11464	10	6	crime	crime	NOUN
fbem-11464	10	7	theory	theory	NOUN
fbem-11464	10	8	,	,	PUNCT
fbem-11464	10	9	tongji	tongji	PROPN
fbem-11464	10	10	tang	tang	PROPN
fbem-11464	10	11	.	.	PUNCT
fbem-11464	11	1	1	1	X
fbem-11464	11	2	.	.	X
fbem-11464	11	3	introduction	introduction	NOUN
fbem-11464	11	4	in	in	ADP
fbem-11464	11	5	the	the	DET
fbem-11464	11	6	era	era	NOUN
fbem-11464	11	7	of	of	ADP
fbem-11464	11	8	rapid	rapid	ADJ
fbem-11464	11	9	global	global	ADJ
fbem-11464	11	10	economic	economic	ADJ
fbem-11464	11	11	growth	growth	NOUN
fbem-11464	11	12	,	,	PUNCT
fbem-11464	11	13	the	the	DET
fbem-11464	11	14	pharmaceutical	pharmaceutical	NOUN
fbem-11464	11	15	sector	sector	NOUN
fbem-11464	11	16	has	have	AUX
fbem-11464	11	17	been	be	AUX
fbem-11464	11	18	regarded	regard	VERB
fbem-11464	11	19	as	as	ADP
fbem-11464	11	20	the	the	DET
fbem-11464	11	21	star	star	NOUN
fbem-11464	11	22	of	of	ADP
fbem-11464	11	23	the	the	DET
fbem-11464	11	24	ashare	ashare	NOUN
fbem-11464	11	25	market	market	NOUN
fbem-11464	11	26	,	,	PUNCT
fbem-11464	11	27	a	a	DET
fbem-11464	11	28	large	large	ADJ
fbem-11464	11	29	sector	sector	NOUN
fbem-11464	11	30	of	of	ADP
fbem-11464	11	31	rigid	rigid	ADJ
fbem-11464	11	32	demand	demand	NOUN
fbem-11464	11	33	,	,	PUNCT
fbem-11464	11	34	carrying	carry	VERB
fbem-11464	11	35	people	people	NOUN
fbem-11464	11	36	's	's	PART
fbem-11464	11	37	demand	demand	NOUN
fbem-11464	11	38	for	for	ADP
fbem-11464	11	39	health	health	NOUN
fbem-11464	11	40	and	and	CCONJ
fbem-11464	11	41	medical	medical	ADJ
fbem-11464	11	42	services	service	NOUN
fbem-11464	11	43	,	,	PUNCT
fbem-11464	11	44	and	and	CCONJ
fbem-11464	11	45	the	the	DET
fbem-11464	11	46	stability	stability	NOUN
fbem-11464	11	47	of	of	ADP
fbem-11464	11	48	the	the	DET
fbem-11464	11	49	highly	highly	ADV
fbem-11464	11	50	recognized	recognize	VERB
fbem-11464	11	51	.	.	PUNCT
fbem-11464	12	1	however	however	ADV
fbem-11464	12	2	,	,	PUNCT
fbem-11464	12	3	in	in	ADP
fbem-11464	12	4	recent	recent	ADJ
fbem-11464	12	5	years	year	NOUN
fbem-11464	12	6	,	,	PUNCT
fbem-11464	12	7	the	the	DET
fbem-11464	12	8	financial	financial	ADJ
fbem-11464	12	9	irregularities	irregularity	NOUN
fbem-11464	12	10	of	of	ADP
fbem-11464	12	11	pharmaceutical	pharmaceutical	NOUN
fbem-11464	12	12	companies	company	NOUN
fbem-11464	12	13	have	have	AUX
fbem-11464	12	14	been	be	AUX
fbem-11464	12	15	a	a	DET
fbem-11464	12	16	serious	serious	ADJ
fbem-11464	12	17	problem	problem	NOUN
fbem-11464	12	18	,	,	PUNCT
fbem-11464	12	19	and	and	CCONJ
fbem-11464	12	20	a	a	DET
fbem-11464	12	21	number	number	NOUN
fbem-11464	12	22	of	of	ADP
fbem-11464	12	23	pharmaceutical	pharmaceutical	NOUN
fbem-11464	12	24	companies	company	NOUN
fbem-11464	12	25	,	,	PUNCT
fbem-11464	12	26	such	such	ADJ
fbem-11464	12	27	as	as	ADP
fbem-11464	12	28	comet	comet	NOUN
fbem-11464	12	29	pharmaceutical	pharmaceutical	NOUN
fbem-11464	12	30	,	,	PUNCT
fbem-11464	12	31	erkang	erkang	PROPN
fbem-11464	12	32	pharmaceutical	pharmaceutical	PROPN
fbem-11464	12	33	,	,	PUNCT
fbem-11464	12	34	hainan	hainan	PROPN
fbem-11464	12	35	pharmaceutical	pharmaceutical	PROPN
fbem-11464	12	36	,	,	PUNCT
fbem-11464	12	37	fu	fu	PROPN
fbem-11464	12	38	ren	ren	PROPN
fbem-11464	12	39	pharmaceutical	pharmaceutical	PROPN
fbem-11464	12	40	and	and	CCONJ
fbem-11464	12	41	buchang	buchang	PROPN
fbem-11464	12	42	pharmaceutical	pharmaceutical	NOUN
fbem-11464	12	43	,	,	PUNCT
fbem-11464	12	44	have	have	AUX
fbem-11464	12	45	been	be	AUX
fbem-11464	12	46	exposed	expose	VERB
fbem-11464	12	47	to	to	ADP
fbem-11464	12	48	financial	financial	ADJ
fbem-11464	12	49	fraud	fraud	NOUN
fbem-11464	12	50	,	,	PUNCT
fbem-11464	12	51	which	which	PRON
fbem-11464	12	52	has	have	AUX
fbem-11464	12	53	brought	bring	VERB
fbem-11464	12	54	successive	successive	ADJ
fbem-11464	12	55	blows	blow	NOUN
fbem-11464	12	56	to	to	ADP
fbem-11464	12	57	the	the	DET
fbem-11464	12	58	pharmaceutical	pharmaceutical	NOUN
fbem-11464	12	59	sector	sector	NOUN
fbem-11464	12	60	.	.	PUNCT
fbem-11464	13	1	these	these	DET
fbem-11464	13	2	financial	financial	ADJ
fbem-11464	13	3	irregularities	irregularity	NOUN
fbem-11464	13	4	involve	involve	VERB
fbem-11464	13	5	a	a	DET
fbem-11464	13	6	huge	huge	ADJ
fbem-11464	13	7	amount	amount	NOUN
fbem-11464	13	8	of	of	ADP
fbem-11464	13	9	counterfeiting	counterfeiting	NOUN
fbem-11464	13	10	,	,	PUNCT
fbem-11464	13	11	the	the	DET
fbem-11464	13	12	impact	impact	NOUN
fbem-11464	13	13	is	be	AUX
fbem-11464	13	14	extremely	extremely	ADV
fbem-11464	13	15	bad	bad	ADJ
fbem-11464	13	16	.	.	PUNCT
fbem-11464	14	1	not	not	PART
fbem-11464	14	2	only	only	ADV
fbem-11464	14	3	have	have	AUX
fbem-11464	14	4	they	they	PRON
fbem-11464	14	5	seriously	seriously	ADV
fbem-11464	14	6	jeopardized	jeopardize	VERB
fbem-11464	14	7	the	the	DET
fbem-11464	14	8	interests	interest	NOUN
fbem-11464	14	9	of	of	ADP
fbem-11464	14	10	investors	investor	NOUN
fbem-11464	14	11	,	,	PUNCT
fbem-11464	14	12	they	they	PRON
fbem-11464	14	13	have	have	AUX
fbem-11464	14	14	also	also	ADV
fbem-11464	14	15	weakened	weaken	VERB
fbem-11464	14	16	investors	investor	NOUN
fbem-11464	14	17	'	'	PART
fbem-11464	14	18	confidence	confidence	NOUN
fbem-11464	14	19	in	in	ADP
fbem-11464	14	20	the	the	DET
fbem-11464	14	21	market	market	NOUN
fbem-11464	14	22	.	.	PUNCT
fbem-11464	15	1	these	these	DET
fbem-11464	15	2	behaviors	behavior	NOUN
fbem-11464	15	3	violate	violate	VERB
fbem-11464	15	4	the	the	DET
fbem-11464	15	5	normal	normal	ADJ
fbem-11464	15	6	order	order	NOUN
fbem-11464	15	7	of	of	ADP
fbem-11464	15	8	the	the	DET
fbem-11464	15	9	capital	capital	NOUN
fbem-11464	15	10	market	market	NOUN
fbem-11464	15	11	,	,	PUNCT
fbem-11464	15	12	and	and	CCONJ
fbem-11464	15	13	adversely	adversely	ADV
fbem-11464	15	14	affect	affect	VERB
fbem-11464	15	15	the	the	DET
fbem-11464	15	16	healthy	healthy	ADJ
fbem-11464	15	17	development	development	NOUN
fbem-11464	15	18	of	of	ADP
fbem-11464	15	19	the	the	DET
fbem-11464	15	20	capital	capital	NOUN
fbem-11464	15	21	market	market	NOUN
fbem-11464	15	22	.	.	PUNCT
fbem-11464	16	1	the	the	DET
fbem-11464	16	2	securities	security	NOUN
fbem-11464	16	3	law	law	NOUN
fbem-11464	16	4	of	of	ADP
fbem-11464	16	5	the	the	DET
fbem-11464	16	6	people	people	NOUN
fbem-11464	16	7	's	's	PART
fbem-11464	16	8	republic	republic	NOUN
fbem-11464	16	9	of	of	ADP
fbem-11464	16	10	china	china	PROPN
fbem-11464	16	11	was	be	AUX
fbem-11464	16	12	amended	amend	VERB
fbem-11464	16	13	and	and	CCONJ
fbem-11464	16	14	passed	pass	VERB
fbem-11464	16	15	on	on	ADP
fbem-11464	16	16	december	december	PROPN
fbem-11464	16	17	28	28	NUM
fbem-11464	16	18	,	,	PUNCT
fbem-11464	16	19	2019	2019	NUM
fbem-11464	16	20	and	and	CCONJ
fbem-11464	16	21	came	come	VERB
fbem-11464	16	22	into	into	ADP
fbem-11464	16	23	effect	effect	NOUN
fbem-11464	16	24	on	on	ADP
fbem-11464	16	25	march	march	PROPN
fbem-11464	16	26	1	1	NUM
fbem-11464	16	27	,	,	PUNCT
fbem-11464	16	28	2020	2020	NUM
fbem-11464	16	29	.	.	PUNCT
fbem-11464	17	1	it	it	PRON
fbem-11464	17	2	increases	increase	VERB
fbem-11464	17	3	investor	investor	NOUN
fbem-11464	17	4	protection	protection	NOUN
fbem-11464	17	5	,	,	PUNCT
fbem-11464	17	6	strengthens	strengthen	VERB
fbem-11464	17	7	regulatory	regulatory	ADJ
fbem-11464	17	8	measures	measure	NOUN
fbem-11464	17	9	,	,	PUNCT
fbem-11464	17	10	improves	improve	VERB
fbem-11464	17	11	the	the	DET
fbem-11464	17	12	delisting	delisting	NOUN
fbem-11464	17	13	system	system	NOUN
fbem-11464	17	14	,	,	PUNCT
fbem-11464	17	15	and	and	CCONJ
fbem-11464	17	16	introduces	introduce	VERB
fbem-11464	17	17	criminal	criminal	ADJ
fbem-11464	17	18	liability	liability	NOUN
fbem-11464	17	19	.	.	PUNCT
fbem-11464	18	1	in	in	ADP
fbem-11464	18	2	this	this	DET
fbem-11464	18	3	context	context	NOUN
fbem-11464	18	4	,	,	PUNCT
fbem-11464	18	5	there	there	PRON
fbem-11464	18	6	is	be	VERB
fbem-11464	18	7	still	still	ADV
fbem-11464	18	8	a	a	DET
fbem-11464	18	9	large	large	ADJ
fbem-11464	18	10	number	number	NOUN
fbem-11464	18	11	of	of	ADP
fbem-11464	18	12	fraudulent	fraudulent	ADJ
fbem-11464	18	13	behavior	behavior	NOUN
fbem-11464	18	14	,	,	PUNCT
fbem-11464	18	15	this	this	DET
fbem-11464	18	16	paper	paper	NOUN
fbem-11464	18	17	is	be	AUX
fbem-11464	18	18	based	base	VERB
fbem-11464	18	19	on	on	ADP
fbem-11464	18	20	the	the	DET
fbem-11464	18	21	crime	crime	NOUN
fbem-11464	18	22	five	five	NUM
fbem-11464	18	23	-	-	PUNCT
fbem-11464	18	24	factor	factor	NOUN
fbem-11464	18	25	theory	theory	NOUN
fbem-11464	18	26	of	of	ADP
fbem-11464	18	27	tongjitang	tongjitang	PROPN
fbem-11464	18	28	company	company	PROPN
fbem-11464	18	29	,	,	PUNCT
fbem-11464	18	30	multi	multi	ADJ
fbem-11464	18	31	-	-	NOUN
fbem-11464	18	32	angle	angle	ADJ
fbem-11464	18	33	,	,	PUNCT
fbem-11464	18	34	multi	multi	ADJ
fbem-11464	18	35	-	-	ADJ
fbem-11464	18	36	level	level	ADJ
fbem-11464	18	37	analysis	analysis	NOUN
fbem-11464	18	38	of	of	ADP
fbem-11464	18	39	its	its	PRON
fbem-11464	18	40	financial	financial	ADJ
fbem-11464	18	41	fraud	fraud	NOUN
fbem-11464	18	42	,	,	PUNCT
fbem-11464	18	43	will	will	AUX
fbem-11464	18	44	be	be	AUX
fbem-11464	18	45	based	base	VERB
fbem-11464	18	46	on	on	ADP
fbem-11464	18	47	the	the	DET
fbem-11464	18	48	analysis	analysis	NOUN
fbem-11464	18	49	of	of	ADP
fbem-11464	18	50	the	the	DET
fbem-11464	18	51	results	result	NOUN
fbem-11464	18	52	of	of	ADP
fbem-11464	18	53	the	the	DET
fbem-11464	18	54	corresponding	corresponding	ADJ
fbem-11464	18	55	recommendations	recommendation	NOUN
fbem-11464	18	56	and	and	CCONJ
fbem-11464	18	57	measures	measure	NOUN
fbem-11464	18	58	aimed	aim	VERB
fbem-11464	18	59	at	at	ADP
fbem-11464	18	60	preventing	prevent	VERB
fbem-11464	18	61	and	and	CCONJ
fbem-11464	18	62	responding	respond	VERB
fbem-11464	18	63	to	to	ADP
fbem-11464	18	64	financial	financial	ADJ
fbem-11464	18	65	fraud	fraud	NOUN
fbem-11464	18	66	.	.	PUNCT
fbem-11464	19	1	through	through	ADP
fbem-11464	19	2	the	the	DET
fbem-11464	19	3	case	case	NOUN
fbem-11464	19	4	analysis	analysis	NOUN
fbem-11464	19	5	,	,	PUNCT
fbem-11464	19	6	it	it	PRON
fbem-11464	19	7	can	can	AUX
fbem-11464	19	8	provide	provide	VERB
fbem-11464	19	9	relevant	relevant	ADJ
fbem-11464	19	10	reference	reference	NOUN
fbem-11464	19	11	for	for	ADP
fbem-11464	19	12	the	the	DET
fbem-11464	19	13	subsequent	subsequent	ADJ
fbem-11464	19	14	financial	financial	ADJ
fbem-11464	19	15	fraud	fraud	NOUN
fbem-11464	19	16	behavior	behavior	NOUN
fbem-11464	19	17	and	and	CCONJ
fbem-11464	19	18	maintain	maintain	VERB
fbem-11464	19	19	the	the	DET
fbem-11464	19	20	smooth	smooth	ADJ
fbem-11464	19	21	and	and	CCONJ
fbem-11464	19	22	healthy	healthy	ADJ
fbem-11464	19	23	operation	operation	NOUN
fbem-11464	19	24	of	of	ADP
fbem-11464	19	25	the	the	DET
fbem-11464	19	26	economic	economic	ADJ
fbem-11464	19	27	market	market	NOUN
fbem-11464	19	28	.	.	PUNCT
fbem-11464	20	1	to	to	PART
fbem-11464	20	2	modify	modify	VERB
fbem-11464	20	3	the	the	DET
fbem-11464	20	4	header	header	NOUN
fbem-11464	20	5	,	,	PUNCT
fbem-11464	20	6	double	double	ADJ
fbem-11464	20	7	-	-	PUNCT
fbem-11464	20	8	click	click	NOUN
fbem-11464	20	9	in	in	ADP
fbem-11464	20	10	the	the	DET
fbem-11464	20	11	header	header	NOUN
fbem-11464	20	12	section	section	NOUN
fbem-11464	20	13	at	at	ADP
fbem-11464	20	14	the	the	DET
fbem-11464	20	15	top	top	NOUN
fbem-11464	20	16	of	of	ADP
fbem-11464	20	17	this	this	DET
fbem-11464	20	18	page	page	NOUN
fbem-11464	20	19	.	.	PUNCT
fbem-11464	21	1	fill	fill	VERB
fbem-11464	21	2	in	in	ADP
fbem-11464	21	3	the	the	DET
fbem-11464	21	4	author	author	NOUN
fbem-11464	21	5	and	and	CCONJ
fbem-11464	21	6	article	article	NOUN
fbem-11464	21	7	titles	title	NOUN
fbem-11464	21	8	.	.	PUNCT
fbem-11464	22	1	to	to	PART
fbem-11464	22	2	insert	insert	VERB
fbem-11464	22	3	images	image	NOUN
fbem-11464	22	4	in	in	ADP
fbem-11464	22	5	word	word	NOUN
fbem-11464	22	6	,	,	PUNCT
fbem-11464	22	7	position	position	VERB
fbem-11464	22	8	the	the	DET
fbem-11464	22	9	cursor	cursor	NOUN
fbem-11464	22	10	at	at	ADP
fbem-11464	22	11	the	the	DET
fbem-11464	22	12	insertion	insertion	NOUN
fbem-11464	22	13	point	point	NOUN
fbem-11464	22	14	and	and	CCONJ
fbem-11464	22	15	either	either	ADV
fbem-11464	22	16	use	use	VERB
fbem-11464	22	17	insert	insert	NOUN
fbem-11464	23	1	|	|	ADV
fbem-11464	23	2	picture	picture	NOUN
fbem-11464	23	3	|	|	ADV
fbem-11464	23	4	from	from	ADP
fbem-11464	23	5	file	file	NOUN
fbem-11464	23	6	or	or	CCONJ
fbem-11464	23	7	copy	copy	VERB
fbem-11464	23	8	the	the	DET
fbem-11464	23	9	image	image	NOUN
fbem-11464	23	10	to	to	ADP
fbem-11464	23	11	the	the	DET
fbem-11464	23	12	windows	windows	PROPN
fbem-11464	23	13	clipboard	clipboard	NOUN
fbem-11464	23	14	.	.	PUNCT
fbem-11464	24	1	2	2	X
fbem-11464	24	2	.	.	X
fbem-11464	24	3	overview	overview	NOUN
fbem-11464	24	4	of	of	ADP
fbem-11464	24	5	tongjitang	tongjitang	PROPN
fbem-11464	24	6	's	's	PART
fbem-11464	24	7	financial	financial	PROPN
fbem-11464	24	8	fraud	fraud	PROPN
fbem-11464	24	9	incident	incident	PROPN
fbem-11464	24	10	2.1	2.1	NUM
fbem-11464	24	11	.	.	PUNCT
fbem-11464	25	1	tongjitang	tongjitang	PROPN
fbem-11464	25	2	tongjitang	tongjitang	PROPN
fbem-11464	25	3	group	group	PROPN
fbem-11464	25	4	is	be	AUX
fbem-11464	25	5	a	a	DET
fbem-11464	25	6	health	health	NOUN
fbem-11464	25	7	industry	industry	NOUN
fbem-11464	25	8	group	group	NOUN
fbem-11464	25	9	centered	center	VERB
fbem-11464	25	10	on	on	ADP
fbem-11464	25	11	pharmaceutical	pharmaceutical	ADJ
fbem-11464	25	12	logistics	logistic	NOUN
fbem-11464	25	13	,	,	PUNCT
fbem-11464	25	14	retail	retail	ADJ
fbem-11464	25	15	chain	chain	NOUN
fbem-11464	25	16	,	,	PUNCT
fbem-11464	25	17	e	e	NOUN
fbem-11464	25	18	-	-	NOUN
fbem-11464	25	19	commerce	commerce	NOUN
fbem-11464	25	20	,	,	PUNCT
fbem-11464	25	21	health	health	NOUN
fbem-11464	25	22	management	management	NOUN
fbem-11464	25	23	and	and	CCONJ
fbem-11464	25	24	health	health	NOUN
fbem-11464	25	25	product	product	NOUN
fbem-11464	25	26	manufacturing	manufacturing	NOUN
fbem-11464	25	27	.	.	PUNCT
fbem-11464	26	1	the	the	DET
fbem-11464	26	2	founder	founder	NOUN
fbem-11464	26	3	,	,	PUNCT
fbem-11464	26	4	zhang	zhang	PROPN
fbem-11464	26	5	meihua	meihua	PROPN
fbem-11464	26	6	,	,	PUNCT
fbem-11464	26	7	established	establish	VERB
fbem-11464	26	8	tongjitang	tongjitang	PROPN
fbem-11464	26	9	pharmaceutical	pharmaceutical	PROPN
fbem-11464	26	10	co.	co.	PROPN
fbem-11464	26	11	,	,	PUNCT
fbem-11464	26	12	ltd	ltd	PROPN
fbem-11464	26	13	.	.	PROPN
fbem-11464	26	14	in	in	ADP
fbem-11464	26	15	january	january	PROPN
fbem-11464	26	16	2000	2000	NUM
fbem-11464	26	17	,	,	PUNCT
fbem-11464	26	18	and	and	CCONJ
fbem-11464	26	19	introduced	introduce	VERB
fbem-11464	26	20	the	the	DET
fbem-11464	26	21	advanced	advanced	ADJ
fbem-11464	26	22	foreign	foreign	ADJ
fbem-11464	26	23	pharmaceutical	pharmaceutical	ADJ
fbem-11464	26	24	retail	retail	ADJ
fbem-11464	26	25	chain	chain	NOUN
fbem-11464	26	26	management	management	NOUN
fbem-11464	26	27	model	model	NOUN
fbem-11464	26	28	to	to	PART
fbem-11464	26	29	establish	establish	VERB
fbem-11464	26	30	a	a	DET
fbem-11464	26	31	modernized	modernized	ADJ
fbem-11464	26	32	large	large	ADJ
fbem-11464	26	33	-	-	PUNCT
fbem-11464	26	34	scale	scale	NOUN
fbem-11464	26	35	pharmaceutical	pharmaceutical	NOUN
fbem-11464	26	36	logistics	logistic	NOUN
fbem-11464	26	37	and	and	CCONJ
fbem-11464	26	38	retail	retail	ADJ
fbem-11464	26	39	chain	chain	NOUN
fbem-11464	26	40	enterprise	enterprise	NOUN
fbem-11464	26	41	based	base	VERB
fbem-11464	26	42	on	on	ADP
fbem-11464	26	43	the	the	DET
fbem-11464	26	44	actual	actual	ADJ
fbem-11464	26	45	situation	situation	NOUN
fbem-11464	26	46	in	in	ADP
fbem-11464	26	47	china	china	PROPN
fbem-11464	26	48	.	.	PUNCT
fbem-11464	27	1	adhering	adhere	VERB
fbem-11464	27	2	to	to	ADP
fbem-11464	27	3	the	the	DET
fbem-11464	27	4	business	business	NOUN
fbem-11464	27	5	philosophy	philosophy	NOUN
fbem-11464	27	6	of	of	ADP
fbem-11464	27	7	"	"	PUNCT
fbem-11464	27	8	international	international	ADJ
fbem-11464	27	9	management	management	NOUN
fbem-11464	27	10	,	,	PUNCT
fbem-11464	27	11	national	national	ADJ
fbem-11464	27	12	chain	chain	NOUN
fbem-11464	27	13	"	"	PUNCT
fbem-11464	27	14	and	and	CCONJ
fbem-11464	27	15	the	the	DET
fbem-11464	27	16	tenet	tenet	NOUN
fbem-11464	27	17	of	of	ADP
fbem-11464	27	18	"	"	PUNCT
fbem-11464	27	19	serving	serve	VERB
fbem-11464	27	20	the	the	DET
fbem-11464	27	21	society	society	NOUN
fbem-11464	27	22	and	and	CCONJ
fbem-11464	27	23	caring	care	VERB
fbem-11464	27	24	for	for	ADP
fbem-11464	27	25	all	all	DET
fbem-11464	27	26	people	people	NOUN
fbem-11464	27	27	's	's	PART
fbem-11464	27	28	health	health	NOUN
fbem-11464	27	29	"	"	PUNCT
fbem-11464	27	30	,	,	PUNCT
fbem-11464	27	31	the	the	DET
fbem-11464	27	32	company	company	NOUN
fbem-11464	27	33	is	be	AUX
fbem-11464	27	34	committed	commit	VERB
fbem-11464	27	35	to	to	ADP
fbem-11464	27	36	building	build	VERB
fbem-11464	27	37	a	a	DET
fbem-11464	27	38	first	first	ADJ
fbem-11464	27	39	-	-	PUNCT
fbem-11464	27	40	class	class	NOUN
fbem-11464	27	41	pharmaceutical	pharmaceutical	ADJ
fbem-11464	27	42	distribution	distribution	NOUN
fbem-11464	27	43	enterprise	enterprise	NOUN
fbem-11464	27	44	.	.	PUNCT
fbem-11464	28	1	after	after	ADP
fbem-11464	28	2	several	several	ADJ
fbem-11464	28	3	years	year	NOUN
fbem-11464	28	4	of	of	ADP
fbem-11464	28	5	rapid	rapid	ADJ
fbem-11464	28	6	development	development	NOUN
fbem-11464	28	7	,	,	PUNCT
fbem-11464	28	8	the	the	DET
fbem-11464	28	9	company	company	NOUN
fbem-11464	28	10	has	have	AUX
fbem-11464	28	11	built	build	VERB
fbem-11464	28	12	up	up	ADP
fbem-11464	28	13	a	a	DET
fbem-11464	28	14	small	small	ADJ
fbem-11464	28	15	-	-	PUNCT
fbem-11464	28	16	scale	scale	NOUN
fbem-11464	28	17	,	,	PUNCT
fbem-11464	28	18	highdensity	highdensity	NOUN
fbem-11464	28	19	,	,	PUNCT
fbem-11464	28	20	community	community	NOUN
fbem-11464	28	21	-	-	PUNCT
fbem-11464	28	22	based	base	VERB
fbem-11464	28	23	,	,	PUNCT
fbem-11464	28	24	township	township	NOUN
fbem-11464	28	25	-	-	PUNCT
fbem-11464	28	26	based	base	VERB
fbem-11464	28	27	pharmacy	pharmacy	NOUN
fbem-11464	28	28	chain	chain	NOUN
fbem-11464	28	29	network	network	NOUN
fbem-11464	28	30	.	.	PUNCT
fbem-11464	29	1	the	the	DET
fbem-11464	29	2	company	company	NOUN
fbem-11464	29	3	has	have	AUX
fbem-11464	29	4	set	set	VERB
fbem-11464	29	5	up	up	ADP
fbem-11464	29	6	three	three	NUM
fbem-11464	29	7	provincial	provincial	ADJ
fbem-11464	29	8	logistics	logistic	NOUN
fbem-11464	29	9	and	and	CCONJ
fbem-11464	29	10	distribution	distribution	NOUN
fbem-11464	29	11	centers	center	NOUN
fbem-11464	29	12	,	,	PUNCT
fbem-11464	29	13	as	as	ADV
fbem-11464	29	14	well	well	ADV
fbem-11464	29	15	as	as	ADP
fbem-11464	29	16	more	more	ADJ
fbem-11464	29	17	than	than	ADP
fbem-11464	29	18	20	20	NUM
fbem-11464	29	19	prefectural	prefectural	ADJ
fbem-11464	29	20	(	(	PUNCT
fbem-11464	29	21	city	city	NOUN
fbem-11464	29	22	)	)	PUNCT
fbem-11464	29	23	and	and	CCONJ
fbem-11464	29	24	county	county	NOUN
fbem-11464	29	25	distribution	distribution	NOUN
fbem-11464	29	26	stations	station	NOUN
fbem-11464	29	27	and	and	CCONJ
fbem-11464	29	28	more	more	ADJ
fbem-11464	29	29	than	than	ADP
fbem-11464	29	30	60	60	NUM
fbem-11464	29	31	township	township	NOUN
fbem-11464	29	32	distribution	distribution	NOUN
fbem-11464	29	33	points	point	NOUN
fbem-11464	29	34	,	,	PUNCT
fbem-11464	29	35	forming	form	VERB
fbem-11464	29	36	a	a	DET
fbem-11464	29	37	strong	strong	ADJ
fbem-11464	29	38	three	three	NUM
fbem-11464	29	39	-	-	PUNCT
fbem-11464	29	40	tier	tier	NOUN
fbem-11464	29	41	logistics	logistic	NOUN
fbem-11464	29	42	and	and	CCONJ
fbem-11464	29	43	distribution	distribution	NOUN
fbem-11464	29	44	system	system	NOUN
fbem-11464	29	45	,	,	PUNCT
fbem-11464	29	46	and	and	CCONJ
fbem-11464	29	47	realizing	realize	VERB
fbem-11464	29	48	the	the	DET
fbem-11464	29	49	goals	goal	NOUN
fbem-11464	29	50	of	of	ADP
fbem-11464	29	51	complete	complete	ADJ
fbem-11464	29	52	variety	variety	NOUN
fbem-11464	29	53	of	of	ADP
fbem-11464	29	54	commodities	commodity	NOUN
fbem-11464	29	55	,	,	PUNCT
fbem-11464	29	56	low	low	ADJ
fbem-11464	29	57	prices	price	NOUN
fbem-11464	29	58	,	,	PUNCT
fbem-11464	29	59	rapid	rapid	ADJ
fbem-11464	29	60	distribution	distribution	NOUN
fbem-11464	29	61	and	and	CCONJ
fbem-11464	29	62	high	high	ADJ
fbem-11464	29	63	quality	quality	NOUN
fbem-11464	29	64	service	service	NOUN
fbem-11464	29	65	.	.	PUNCT
fbem-11464	30	1	the	the	DET
fbem-11464	30	2	company	company	NOUN
fbem-11464	30	3	's	's	PART
fbem-11464	30	4	chain	chain	NOUN
fbem-11464	30	5	drugstores	drugstore	NOUN
fbem-11464	30	6	have	have	AUX
fbem-11464	30	7	established	establish	VERB
fbem-11464	30	8	a	a	DET
fbem-11464	30	9	reliable	reliable	ADJ
fbem-11464	30	10	image	image	NOUN
fbem-11464	30	11	in	in	ADP
fbem-11464	30	12	people	people	NOUN
fbem-11464	30	13	's	's	PART
fbem-11464	30	14	minds	mind	NOUN
fbem-11464	30	15	.	.	PUNCT
fbem-11464	31	1	as	as	ADP
fbem-11464	31	2	of	of	ADP
fbem-11464	31	3	2005	2005	NUM
fbem-11464	31	4	,	,	PUNCT
fbem-11464	31	5	the	the	DET
fbem-11464	31	6	number	number	NOUN
fbem-11464	31	7	of	of	ADP
fbem-11464	31	8	chain	chain	NOUN
fbem-11464	31	9	stores	store	NOUN
fbem-11464	31	10	had	have	AUX
fbem-11464	31	11	reached	reach	VERB
fbem-11464	31	12	3,425	3,425	NUM
fbem-11464	31	13	,	,	PUNCT
fbem-11464	31	14	ranking	rank	VERB
fbem-11464	31	15	second	second	ADV
fbem-11464	31	16	in	in	ADP
fbem-11464	31	17	the	the	DET
fbem-11464	31	18	national	national	ADJ
fbem-11464	31	19	drugstore	drugstore	NOUN
fbem-11464	31	20	chain	chain	NOUN
fbem-11464	31	21	industry	industry	NOUN
fbem-11464	31	22	,	,	PUNCT
fbem-11464	31	23	and	and	CCONJ
fbem-11464	31	24	130	130	NUM
fbem-11464	31	25	the	the	DET
fbem-11464	31	26	sales	sale	NOUN
fbem-11464	31	27	revenue	revenue	NOUN
fbem-11464	31	28	had	have	AUX
fbem-11464	31	29	reached	reach	VERB
fbem-11464	31	30	1.45	1.45	NUM
fbem-11464	31	31	billion	billion	NUM
fbem-11464	31	32	yuan	yuan	NOUN
fbem-11464	31	33	,	,	PUNCT
fbem-11464	31	34	which	which	PRON
fbem-11464	31	35	also	also	ADV
fbem-11464	31	36	ranked	rank	VERB
fbem-11464	31	37	among	among	ADP
fbem-11464	31	38	the	the	DET
fbem-11464	31	39	top	top	ADJ
fbem-11464	31	40	three	three	NUM
fbem-11464	31	41	nationwide	nationwide	ADJ
fbem-11464	31	42	.	.	PUNCT
fbem-11464	32	1	2.2	2.2	NUM
fbem-11464	32	2	.	.	PUNCT
fbem-11464	32	3	case	case	NOUN
fbem-11464	32	4	review	review	NOUN
fbem-11464	32	5	tongjitang	tongjitang	PROPN
fbem-11464	32	6	was	be	AUX
fbem-11464	32	7	listed	list	VERB
fbem-11464	32	8	on	on	ADP
fbem-11464	32	9	the	the	DET
fbem-11464	32	10	shell	shell	NOUN
fbem-11464	32	11	of	of	ADP
fbem-11464	32	12	hops	hops	PROPN
fbem-11464	32	13	inc	inc	PROPN
fbem-11464	32	14	.	.	PROPN
fbem-11464	32	15	in	in	ADP
fbem-11464	32	16	2015	2015	NUM
fbem-11464	32	17	,	,	PUNCT
fbem-11464	32	18	and	and	CCONJ
fbem-11464	32	19	signed	sign	VERB
fbem-11464	32	20	a	a	DET
fbem-11464	32	21	three	three	NUM
fbem-11464	32	22	-	-	PUNCT
fbem-11464	32	23	year	year	NOUN
fbem-11464	32	24	betting	betting	NOUN
fbem-11464	32	25	agreement	agreement	NOUN
fbem-11464	32	26	,	,	PUNCT
fbem-11464	32	27	which	which	PRON
fbem-11464	32	28	required	require	VERB
fbem-11464	32	29	tongjitang	tongjitang	PROPN
fbem-11464	32	30	's	's	PART
fbem-11464	32	31	net	net	ADJ
fbem-11464	32	32	profit	profit	NOUN
fbem-11464	32	33	to	to	PART
fbem-11464	32	34	be	be	AUX
fbem-11464	32	35	not	not	PART
fbem-11464	32	36	less	less	ADJ
fbem-11464	32	37	than	than	ADP
fbem-11464	32	38	460	460	NUM
fbem-11464	32	39	million	million	NUM
fbem-11464	32	40	yuan	yuan	NOUN
fbem-11464	32	41	,	,	PUNCT
fbem-11464	32	42	529	529	NUM
fbem-11464	32	43	million	million	NUM
fbem-11464	32	44	yuan	yuan	NOUN
fbem-11464	32	45	,	,	PUNCT
fbem-11464	32	46	and	and	CCONJ
fbem-11464	32	47	561	561	NUM
fbem-11464	32	48	million	million	NUM
fbem-11464	32	49	yuan	yuan	NOUN
fbem-11464	32	50	in	in	ADP
fbem-11464	32	51	2016	2016	NUM
fbem-11464	32	52	-	-	SYM
fbem-11464	32	53	2019	2019	NUM
fbem-11464	32	54	.	.	PUNCT
fbem-11464	33	1	precisely	precisely	ADV
fbem-11464	33	2	these	these	DET
fbem-11464	33	3	three	three	NUM
fbem-11464	33	4	years	year	NOUN
fbem-11464	33	5	,	,	PUNCT
fbem-11464	33	6	tongjitang	tongjitang	PROPN
fbem-11464	33	7	completed	complete	VERB
fbem-11464	33	8	the	the	DET
fbem-11464	33	9	betting	bet	VERB
fbem-11464	33	10	agreement	agreement	NOUN
fbem-11464	33	11	with	with	ADP
fbem-11464	33	12	a	a	DET
fbem-11464	33	13	profit	profit	NOUN
fbem-11464	33	14	not	not	PART
fbem-11464	33	15	much	much	ADV
fbem-11464	33	16	higher	high	ADJ
fbem-11464	33	17	than	than	ADP
fbem-11464	33	18	the	the	DET
fbem-11464	33	19	agreement	agreement	NOUN
fbem-11464	33	20	,	,	PUNCT
fbem-11464	33	21	but	but	CCONJ
fbem-11464	33	22	after	after	ADP
fbem-11464	33	23	2019	2019	NUM
fbem-11464	33	24	,	,	PUNCT
fbem-11464	33	25	the	the	DET
fbem-11464	33	26	profit	profit	NOUN
fbem-11464	33	27	fell	fall	VERB
fbem-11464	33	28	off	off	ADP
fbem-11464	33	29	a	a	DET
fbem-11464	33	30	cliff	cliff	NOUN
fbem-11464	33	31	,	,	PUNCT
fbem-11464	33	32	and	and	CCONJ
fbem-11464	33	33	the	the	DET
fbem-11464	33	34	loss	loss	NOUN
fbem-11464	33	35	in	in	ADP
fbem-11464	33	36	2020	2020	NUM
fbem-11464	33	37	was	be	AUX
fbem-11464	33	38	as	as	ADV
fbem-11464	33	39	high	high	ADJ
fbem-11464	33	40	as	as	ADP
fbem-11464	33	41	$	$	SYM
fbem-11464	33	42	22.62	22.62	NUM
fbem-11464	33	43	.	.	PUNCT
fbem-11464	34	1	this	this	DET
fbem-11464	34	2	kind	kind	NOUN
fbem-11464	34	3	of	of	ADP
fbem-11464	34	4	profit	profit	NOUN
fbem-11464	34	5	trend	trend	NOUN
fbem-11464	34	6	abnormal	abnormal	ADJ
fbem-11464	34	7	behavior	behavior	NOUN
fbem-11464	34	8	and	and	CCONJ
fbem-11464	34	9	tongjitang	tongjitang	PROPN
fbem-11464	34	10	financial	financial	PROPN
fbem-11464	34	11	report	report	NOUN
fbem-11464	34	12	issued	issue	VERB
fbem-11464	34	13	an	an	DET
fbem-11464	34	14	unqualified	unqualified	ADJ
fbem-11464	34	15	audit	audit	NOUN
fbem-11464	34	16	report	report	NOUN
fbem-11464	34	17	,	,	PUNCT
fbem-11464	34	18	which	which	PRON
fbem-11464	34	19	is	be	AUX
fbem-11464	34	20	not	not	PART
fbem-11464	34	21	only	only	ADV
fbem-11464	34	22	suspicious	suspicious	ADJ
fbem-11464	34	23	but	but	CCONJ
fbem-11464	34	24	also	also	ADV
fbem-11464	34	25	attracted	attract	VERB
fbem-11464	34	26	the	the	DET
fbem-11464	34	27	attention	attention	NOUN
fbem-11464	34	28	of	of	ADP
fbem-11464	34	29	the	the	DET
fbem-11464	34	30	china	china	PROPN
fbem-11464	34	31	securities	securities	PROPN
fbem-11464	34	32	regulatory	regulatory	PROPN
fbem-11464	34	33	commission	commission	PROPN
fbem-11464	34	34	.	.	PUNCT
fbem-11464	35	1	upon	upon	SCONJ
fbem-11464	35	2	investigation	investigation	NOUN
fbem-11464	35	3	,	,	PUNCT
fbem-11464	35	4	tongjitang	tongjitang	PROPN
fbem-11464	35	5	was	be	AUX
fbem-11464	35	6	fined	fine	VERB
fbem-11464	35	7	$	$	SYM
fbem-11464	35	8	3	3	NUM
fbem-11464	35	9	million	million	NUM
fbem-11464	35	10	for	for	ADP
fbem-11464	35	11	inflating	inflate	VERB
fbem-11464	35	12	profits	profit	NOUN
fbem-11464	35	13	by	by	ADP
fbem-11464	35	14	as	as	ADV
fbem-11464	35	15	much	much	ADJ
fbem-11464	35	16	as	as	ADP
fbem-11464	35	17	2.816	2.816	NUM
fbem-11464	35	18	billion	billion	NUM
fbem-11464	35	19	yuan	yuan	NOUN
fbem-11464	35	20	between	between	ADP
fbem-11464	35	21	2016	2016	NUM
fbem-11464	35	22	and	and	CCONJ
fbem-11464	35	23	2019	2019	NUM
fbem-11464	35	24	,	,	PUNCT
fbem-11464	35	25	and	and	CCONJ
fbem-11464	35	26	zhang	zhang	PROPN
fbem-11464	35	27	meihua	meihua	PROPN
fbem-11464	35	28	and	and	CCONJ
fbem-11464	35	29	li	li	PROPN
fbem-11464	35	30	qing	qing	PROPN
fbem-11464	35	31	were	be	AUX
fbem-11464	35	32	also	also	ADV
fbem-11464	35	33	fined	fine	VERB
fbem-11464	35	34	a	a	DET
fbem-11464	35	35	combined	combine	VERB
fbem-11464	35	36	$	$	SYM
fbem-11464	35	37	5	5	NUM
fbem-11464	35	38	million.fined	million.fine	VERB
fbem-11464	35	39	a	a	DET
fbem-11464	35	40	combined	combine	VERB
fbem-11464	35	41	$	$	SYM
fbem-11464	35	42	5	5	NUM
fbem-11464	35	43	million	million	NUM
fbem-11464	35	44	.	.	PUNCT
fbem-11464	36	1	table	table	NOUN
fbem-11464	36	2	1	1	NUM
fbem-11464	36	3	.	.	X
fbem-11464	36	4	2016	2016	NUM
fbem-11464	36	5	-	-	SYM
fbem-11464	36	6	2018	2018	NUM
fbem-11464	36	7	performance	performance	NOUN
fbem-11464	36	8	attainment	attainment	ADJ
fbem-11464	36	9	year	year	NOUN
fbem-11464	36	10	2016	2016	NUM
fbem-11464	36	11	2017	2017	NUM
fbem-11464	36	12	2018	2018	NUM
fbem-11464	36	13	non	non	ADJ
fbem-11464	36	14	-	-	ADJ
fbem-11464	36	15	deductible	deductible	ADJ
fbem-11464	36	16	net	net	ADJ
fbem-11464	36	17	profit	profit	NOUN
fbem-11464	36	18	4.76	4.76	NUM
fbem-11464	36	19	5.32	5.32	NUM
fbem-11464	36	20	5.64	5.64	NUM
fbem-11464	36	21	performance	performance	NOUN
fbem-11464	36	22	pledge	pledge	NOUN
fbem-11464	36	23	fulfillment	fulfillment	NOUN
fbem-11464	36	24	rate	rate	NOUN
fbem-11464	36	25	103.51	103.51	NUM
fbem-11464	36	26	%	%	NOUN
fbem-11464	36	27	100.55	100.55	NUM
fbem-11464	36	28	%	%	NOUN
fbem-11464	36	29	100.60	100.60	NUM
fbem-11464	36	30	%	%	NOUN
fbem-11464	36	31	note	note	NOUN
fbem-11464	36	32	:	:	PUNCT
fbem-11464	36	33	data	datum	NOUN
fbem-11464	36	34	from	from	ADP
fbem-11464	36	35	tongjitang	tongjitang	PROPN
fbem-11464	36	36	disclosure	disclosure	PROPN
fbem-11464	36	37	announcement	announcement	NOUN
fbem-11464	36	38	3	3	X
fbem-11464	36	39	.	.	PUNCT
fbem-11464	36	40	based	base	VERB
fbem-11464	36	41	on	on	ADP
fbem-11464	36	42	crime	crime	NOUN
fbem-11464	36	43	five	five	NUM
fbem-11464	36	44	-	-	PUNCT
fbem-11464	36	45	factor	factor	NOUN
fbem-11464	36	46	theory	theory	NOUN
fbem-11464	36	47	analysis	analysis	NOUN
fbem-11464	36	48	3.1	3.1	NUM
fbem-11464	36	49	.	.	PUNCT
fbem-11464	36	50	financial	financial	ADJ
fbem-11464	36	51	fraudster	fraudster	ADJ
fbem-11464	36	52	analysis	analysis	NOUN
fbem-11464	36	53	(	(	PUNCT
fbem-11464	36	54	cooks	cook	NOUN
fbem-11464	36	55	)	)	PUNCT
fbem-11464	36	56	under	under	ADP
fbem-11464	36	57	most	most	ADJ
fbem-11464	36	58	of	of	ADP
fbem-11464	36	59	the	the	DET
fbem-11464	36	60	financial	financial	ADJ
fbem-11464	36	61	fraud	fraud	NOUN
fbem-11464	36	62	,	,	PUNCT
fbem-11464	36	63	the	the	DET
fbem-11464	36	64	acquiescence	acquiescence	NOUN
fbem-11464	36	65	and	and	CCONJ
fbem-11464	36	66	authorization	authorization	NOUN
fbem-11464	36	67	of	of	ADP
fbem-11464	36	68	the	the	DET
fbem-11464	36	69	top	top	ADJ
fbem-11464	36	70	management	management	NOUN
fbem-11464	36	71	is	be	AUX
fbem-11464	36	72	indispensable	indispensable	ADJ
fbem-11464	36	73	.	.	PUNCT
fbem-11464	37	1	tongjitang	tongjitang	PROPN
fbem-11464	37	2	internal	internal	PROPN
fbem-11464	37	3	control	control	PROPN
fbem-11464	37	4	system	system	NOUN
fbem-11464	37	5	has	have	VERB
fbem-11464	37	6	many	many	ADJ
fbem-11464	37	7	loopholes	loophole	NOUN
fbem-11464	37	8	,	,	PUNCT
fbem-11464	37	9	and	and	CCONJ
fbem-11464	37	10	a	a	DET
fbem-11464	37	11	person	person	NOUN
fbem-11464	37	12	in	in	ADP
fbem-11464	37	13	the	the	DET
fbem-11464	37	14	company	company	NOUN
fbem-11464	37	15	in	in	ADP
fbem-11464	37	16	multiple	multiple	ADJ
fbem-11464	37	17	positions	position	NOUN
fbem-11464	37	18	,	,	PUNCT
fbem-11464	37	19	cross	cross	NOUN
fbem-11464	37	20	-	-	NOUN
fbem-11464	37	21	position	position	NOUN
fbem-11464	37	22	.	.	PUNCT
fbem-11464	38	1	chairman	chairman	PROPN
fbem-11464	38	2	zhang	zhang	PROPN
fbem-11464	38	3	meihua	meihua	PROPN
fbem-11464	38	4	's	's	PART
fbem-11464	38	5	wife	wife	NOUN
fbem-11464	38	6	li	li	PROPN
fbem-11464	38	7	qing	qing	PROPN
fbem-11464	38	8	served	serve	VERB
fbem-11464	38	9	as	as	ADP
fbem-11464	38	10	vice	vice	NOUN
fbem-11464	38	11	chairman	chairman	NOUN
fbem-11464	38	12	and	and	CCONJ
fbem-11464	38	13	general	general	ADJ
fbem-11464	38	14	manager	manager	NOUN
fbem-11464	38	15	,	,	PUNCT
fbem-11464	38	16	deputy	deputy	ADJ
fbem-11464	38	17	general	general	ADJ
fbem-11464	38	18	manager	manager	NOUN
fbem-11464	38	19	wei	wei	PROPN
fbem-11464	38	20	junqiao	junqiao	AUX
fbem-11464	38	21	also	also	ADV
fbem-11464	38	22	served	serve	VERB
fbem-11464	38	23	as	as	ADP
fbem-11464	38	24	director	director	NOUN
fbem-11464	38	25	,	,	PUNCT
fbem-11464	38	26	financial	financial	ADJ
fbem-11464	38	27	controller	controller	NOUN
fbem-11464	38	28	;	;	PUNCT
fbem-11464	38	29	deputy	deputy	ADJ
fbem-11464	38	30	general	general	ADJ
fbem-11464	38	31	manager	manager	NOUN
fbem-11464	38	32	sun	sun	NOUN
fbem-11464	38	33	yuping	yuping	NOUN
fbem-11464	38	34	concurrently	concurrently	ADV
fbem-11464	38	35	director	director	NOUN
fbem-11464	38	36	,	,	PUNCT
fbem-11464	38	37	deputy	deputy	NOUN
fbem-11464	38	38	general	general	ADJ
fbem-11464	38	39	manager	manager	NOUN
fbem-11464	38	40	li	li	PROPN
fbem-11464	38	41	chong	chong	PROPN
fbem-11464	38	42	concurrently	concurrently	ADV
fbem-11464	38	43	secretary	secretary	PROPN
fbem-11464	38	44	of	of	ADP
fbem-11464	38	45	the	the	DET
fbem-11464	38	46	board	board	NOUN
fbem-11464	38	47	of	of	ADP
fbem-11464	38	48	directors	director	NOUN
fbem-11464	38	49	,	,	PUNCT
fbem-11464	38	50	there	there	PRON
fbem-11464	38	51	are	be	VERB
fbem-11464	38	52	a	a	DET
fbem-11464	38	53	large	large	ADJ
fbem-11464	38	54	number	number	NOUN
fbem-11464	38	55	of	of	ADP
fbem-11464	38	56	directors	director	NOUN
fbem-11464	38	57	concurrently	concurrently	ADV
fbem-11464	38	58	executives	executive	NOUN
fbem-11464	38	59	phenomenon	phenomenon	NOUN
fbem-11464	38	60	,	,	PUNCT
fbem-11464	38	61	the	the	DET
fbem-11464	38	62	collusion	collusion	NOUN
fbem-11464	38	63	is	be	AUX
fbem-11464	38	64	very	very	ADV
fbem-11464	38	65	complex	complex	ADJ
fbem-11464	38	66	,	,	PUNCT
fbem-11464	38	67	the	the	DET
fbem-11464	38	68	responsibility	responsibility	NOUN
fbem-11464	38	69	of	of	ADP
fbem-11464	38	70	the	the	DET
fbem-11464	38	71	whole	whole	ADJ
fbem-11464	38	72	unclear	unclear	ADJ
fbem-11464	38	73	,	,	PUNCT
fbem-11464	38	74	the	the	DET
fbem-11464	38	75	general	general	ADJ
fbem-11464	38	76	meeting	meeting	NOUN
fbem-11464	38	77	of	of	ADP
fbem-11464	38	78	shareholders	shareholder	NOUN
fbem-11464	38	79	is	be	AUX
fbem-11464	38	80	virtually	virtually	ADV
fbem-11464	38	81	null	null	ADJ
fbem-11464	38	82	and	and	CCONJ
fbem-11464	38	83	void	void	ADJ
fbem-11464	38	84	.	.	PUNCT
fbem-11464	39	1	tongjitang	tongjitang	PROPN
fbem-11464	39	2	senior	senior	PROPN
fbem-11464	39	3	for	for	ADP
fbem-11464	39	4	the	the	DET
fbem-11464	39	5	pursuit	pursuit	NOUN
fbem-11464	39	6	of	of	ADP
fbem-11464	39	7	profit	profit	NOUN
fbem-11464	39	8	maximization	maximization	NOUN
fbem-11464	39	9	,	,	PUNCT
fbem-11464	39	10	financial	financial	ADJ
fbem-11464	39	11	maximization	maximization	NOUN
fbem-11464	39	12	.	.	PUNCT
fbem-11464	40	1	desperate	desperate	ADJ
fbem-11464	40	2	to	to	PART
fbem-11464	40	3	take	take	VERB
fbem-11464	40	4	risks	risk	NOUN
fbem-11464	40	5	,	,	PUNCT
fbem-11464	40	6	the	the	DET
fbem-11464	40	7	use	use	NOUN
fbem-11464	40	8	of	of	ADP
fbem-11464	40	9	fraudulent	fraudulent	ADJ
fbem-11464	40	10	means	mean	NOUN
fbem-11464	40	11	to	to	PART
fbem-11464	40	12	complete	complete	VERB
fbem-11464	40	13	the	the	DET
fbem-11464	40	14	profits	profit	NOUN
fbem-11464	40	15	of	of	ADP
fbem-11464	40	16	the	the	DET
fbem-11464	40	17	betting	bet	VERB
fbem-11464	40	18	agreement	agreement	NOUN
fbem-11464	40	19	.	.	PUNCT
fbem-11464	41	1	harm	harm	NOUN
fbem-11464	41	2	to	to	ADP
fbem-11464	41	3	others	other	NOUN
fbem-11464	41	4	will	will	AUX
fbem-11464	41	5	eventually	eventually	ADV
fbem-11464	41	6	harm	harm	VERB
fbem-11464	41	7	themselves	themselves	PRON
fbem-11464	41	8	,	,	PUNCT
fbem-11464	41	9	and	and	CCONJ
fbem-11464	41	10	ultimately	ultimately	ADV
fbem-11464	41	11	the	the	DET
fbem-11464	41	12	relevant	relevant	ADJ
fbem-11464	41	13	personnel	personnel	NOUN
fbem-11464	41	14	involved	involve	VERB
fbem-11464	41	15	have	have	AUX
fbem-11464	41	16	been	be	AUX
fbem-11464	41	17	punished	punish	VERB
fbem-11464	41	18	accordingly	accordingly	ADV
fbem-11464	41	19	and	and	CCONJ
fbem-11464	41	20	paid	pay	VERB
fbem-11464	41	21	the	the	DET
fbem-11464	41	22	due	due	ADJ
fbem-11464	41	23	price	price	NOUN
fbem-11464	41	24	.	.	PUNCT
fbem-11464	42	1	3.2	3.2	NUM
fbem-11464	42	2	.	.	PUNCT
fbem-11464	43	1	analysis	analysis	NOUN
fbem-11464	43	2	of	of	ADP
fbem-11464	43	3	financial	financial	ADJ
fbem-11464	43	4	fraud	fraud	NOUN
fbem-11464	43	5	tips	tip	NOUN
fbem-11464	43	6	(	(	PUNCT
fbem-11464	43	7	recipes	recipe	NOUN
fbem-11464	43	8	)	)	PUNCT
fbem-11464	43	9	3.2.1	3.2.1	NUM
fbem-11464	43	10	.	.	PUNCT
fbem-11464	44	1	inflating	inflate	VERB
fbem-11464	44	2	total	total	ADJ
fbem-11464	44	3	revenue	revenue	NOUN
fbem-11464	44	4	,	,	PUNCT
fbem-11464	44	5	costs	cost	NOUN
fbem-11464	44	6	and	and	CCONJ
fbem-11464	44	7	profits	profit	NOUN
fbem-11464	44	8	after	after	SCONJ
fbem-11464	44	9	tongjitang	tongjitang	PROPN
fbem-11464	44	10	went	go	VERB
fbem-11464	44	11	public	public	ADJ
fbem-11464	44	12	,	,	PUNCT
fbem-11464	44	13	its	its	PRON
fbem-11464	44	14	operating	operate	VERB
fbem-11464	44	15	income	income	NOUN
fbem-11464	44	16	has	have	AUX
fbem-11464	44	17	been	be	AUX
fbem-11464	44	18	soaring	soar	VERB
fbem-11464	44	19	,	,	PUNCT
fbem-11464	44	20	the	the	DET
fbem-11464	44	21	company	company	NOUN
fbem-11464	44	22	's	's	PART
fbem-11464	44	23	operating	operate	VERB
fbem-11464	44	24	income	income	NOUN
fbem-11464	44	25	in	in	ADP
fbem-11464	44	26	2016	2016	NUM
fbem-11464	44	27	was	be	AUX
fbem-11464	44	28	up	up	ADP
fbem-11464	44	29	to	to	ADP
fbem-11464	44	30	9	9	NUM
fbem-11464	44	31	billion	billion	NUM
fbem-11464	44	32	yuan	yuan	NOUN
fbem-11464	44	33	,	,	PUNCT
fbem-11464	44	34	up	up	ADV
fbem-11464	44	35	647	647	NUM
fbem-11464	44	36	%	%	NOUN
fbem-11464	44	37	from	from	ADP
fbem-11464	44	38	the	the	DET
fbem-11464	44	39	previous	previous	ADJ
fbem-11464	44	40	year	year	NOUN
fbem-11464	44	41	,	,	PUNCT
fbem-11464	44	42	and	and	CCONJ
fbem-11464	44	43	its	its	PRON
fbem-11464	44	44	operating	operate	VERB
fbem-11464	44	45	income	income	NOUN
fbem-11464	44	46	in	in	ADP
fbem-11464	44	47	2018	2018	NUM
fbem-11464	44	48	grew	grow	VERB
fbem-11464	44	49	to	to	ADP
fbem-11464	44	50	10.8	10.8	NUM
fbem-11464	44	51	billion	billion	NUM
fbem-11464	44	52	yuan	yuan	NOUN
fbem-11464	44	53	.	.	PUNCT
fbem-11464	45	1	and	and	CCONJ
fbem-11464	45	2	the	the	DET
fbem-11464	45	3	net	net	ADJ
fbem-11464	45	4	profit	profit	NOUN
fbem-11464	45	5	rose	rise	VERB
fbem-11464	45	6	more	more	ADJ
fbem-11464	45	7	than	than	ADP
fbem-11464	45	8	121	121	NUM
fbem-11464	45	9	times	time	NOUN
fbem-11464	45	10	in	in	ADP
fbem-11464	45	11	2016	2016	NUM
fbem-11464	45	12	,	,	PUNCT
fbem-11464	45	13	making	make	VERB
fbem-11464	45	14	a	a	DET
fbem-11464	45	15	profit	profit	NOUN
fbem-11464	45	16	of	of	ADP
fbem-11464	45	17	470	470	NUM
fbem-11464	45	18	million	million	NUM
fbem-11464	45	19	yuan	yuan	NOUN
fbem-11464	45	20	,	,	PUNCT
fbem-11464	45	21	and	and	CCONJ
fbem-11464	45	22	the	the	DET
fbem-11464	45	23	net	net	ADJ
fbem-11464	45	24	profit	profit	NOUN
fbem-11464	45	25	also	also	ADV
fbem-11464	45	26	rose	rise	VERB
fbem-11464	45	27	steadily	steadily	ADV
fbem-11464	45	28	in	in	ADP
fbem-11464	45	29	2018	2018	NUM
fbem-11464	45	30	,	,	PUNCT
fbem-11464	45	31	reaching	reach	VERB
fbem-11464	45	32	528	528	NUM
fbem-11464	45	33	million	million	NUM
fbem-11464	45	34	yuan	yuan	NOUN
fbem-11464	45	35	.	.	PUNCT
fbem-11464	46	1	during	during	ADP
fbem-11464	46	2	the	the	DET
fbem-11464	46	3	three	three	NUM
fbem-11464	46	4	years	year	NOUN
fbem-11464	46	5	from	from	ADP
fbem-11464	46	6	2016	2016	NUM
fbem-11464	46	7	to	to	ADP
fbem-11464	46	8	2019	2019	NUM
fbem-11464	46	9	,	,	PUNCT
fbem-11464	46	10	the	the	DET
fbem-11464	46	11	total	total	ADJ
fbem-11464	46	12	operating	operate	VERB
fbem-11464	46	13	income	income	NOUN
fbem-11464	46	14	and	and	CCONJ
fbem-11464	46	15	profit	profit	NOUN
fbem-11464	46	16	were	be	AUX
fbem-11464	46	17	inflated	inflate	VERB
fbem-11464	46	18	by	by	ADP
fbem-11464	46	19	inflating	inflate	VERB
fbem-11464	46	20	sales	sale	NOUN
fbem-11464	46	21	revenue	revenue	NOUN
fbem-11464	46	22	,	,	PUNCT
fbem-11464	46	23	fictitious	fictitious	ADJ
fbem-11464	46	24	management	management	NOUN
fbem-11464	46	25	expenses	expense	NOUN
fbem-11464	46	26	,	,	PUNCT
fbem-11464	46	27	fabricating	fabricate	VERB
fbem-11464	46	28	false	false	ADJ
fbem-11464	46	29	business	business	NOUN
fbem-11464	46	30	and	and	CCONJ
fbem-11464	46	31	forging	forge	VERB
fbem-11464	46	32	bank	bank	NOUN
fbem-11464	46	33	statements	statement	NOUN
fbem-11464	46	34	.	.	PUNCT
fbem-11464	47	1	receipt	receipt	NOUN
fbem-11464	47	2	vouchers	voucher	NOUN
fbem-11464	47	3	were	be	AUX
fbem-11464	47	4	forged	forge	VERB
fbem-11464	47	5	through	through	ADP
fbem-11464	47	6	six	six	NUM
fbem-11464	47	7	bank	bank	NOUN
fbem-11464	47	8	accounts	account	NOUN
fbem-11464	47	9	corresponding	correspond	VERB
fbem-11464	47	10	to	to	ADP
fbem-11464	47	11	three	three	NUM
fbem-11464	47	12	subsidiaries	subsidiary	NOUN
fbem-11464	47	13	of	of	ADP
fbem-11464	47	14	tongjitang	tongjitang	PROPN
fbem-11464	47	15	,	,	PUNCT
fbem-11464	47	16	and	and	CCONJ
fbem-11464	47	17	the	the	DET
fbem-11464	47	18	inflated	inflated	ADJ
fbem-11464	47	19	accounts	account	NOUN
fbem-11464	47	20	receivable	receivable	ADJ
fbem-11464	47	21	and	and	CCONJ
fbem-11464	47	22	forged	forge	VERB
fbem-11464	47	23	bank	bank	NOUN
fbem-11464	47	24	statements	statement	NOUN
fbem-11464	47	25	were	be	AUX
fbem-11464	47	26	offset	offset	VERB
fbem-11464	47	27	against	against	ADP
fbem-11464	47	28	each	each	DET
fbem-11464	47	29	other	other	ADJ
fbem-11464	47	30	,	,	PUNCT
fbem-11464	47	31	while	while	SCONJ
fbem-11464	47	32	the	the	DET
fbem-11464	47	33	so	so	ADV
fbem-11464	47	34	-	-	PUNCT
fbem-11464	47	35	called	call	VERB
fbem-11464	47	36	bank	bank	NOUN
fbem-11464	47	37	deposits	deposit	NOUN
fbem-11464	47	38	were	be	AUX
fbem-11464	47	39	made	make	VERB
fbem-11464	47	40	through	through	ADP
fbem-11464	47	41	fictitious	fictitious	ADJ
fbem-11464	47	42	bank	bank	NOUN
fbem-11464	47	43	flows	flow	VERB
fbem-11464	47	44	to	to	PART
fbem-11464	47	45	deceive	deceive	VERB
fbem-11464	47	46	external	external	ADJ
fbem-11464	47	47	auditors	auditor	NOUN
fbem-11464	47	48	,	,	PUNCT
fbem-11464	47	49	thus	thus	ADV
fbem-11464	47	50	forming	form	VERB
fbem-11464	47	51	a	a	DET
fbem-11464	47	52	closed	close	VERB
fbem-11464	47	53	-	-	PUNCT
fbem-11464	47	54	loop	loop	NOUN
fbem-11464	47	55	chain	chain	NOUN
fbem-11464	47	56	of	of	ADP
fbem-11464	47	57	forgery	forgery	NOUN
fbem-11464	47	58	.	.	PUNCT
fbem-11464	48	1	but	but	CCONJ
fbem-11464	48	2	its	its	PRON
fbem-11464	48	3	relevant	relevant	ADJ
fbem-11464	48	4	original	original	ADJ
fbem-11464	48	5	documents	document	NOUN
fbem-11464	48	6	have	have	AUX
fbem-11464	48	7	"	"	PUNCT
fbem-11464	48	8	disappeared	disappear	VERB
fbem-11464	48	9	"	"	PUNCT
fbem-11464	48	10	,	,	PUNCT
fbem-11464	48	11	the	the	DET
fbem-11464	48	12	investigators	investigator	NOUN
fbem-11464	48	13	can	can	AUX
fbem-11464	48	14	not	not	PART
fbem-11464	48	15	be	be	AUX
fbem-11464	48	16	verified	verify	VERB
fbem-11464	48	17	from	from	ADP
fbem-11464	48	18	the	the	DET
fbem-11464	48	19	source	source	NOUN
fbem-11464	48	20	.	.	PUNCT
fbem-11464	49	1	tongjitang	tongjitang	PROPN
fbem-11464	49	2	also	also	ADV
fbem-11464	49	3	fictitious	fictitious	ADJ
fbem-11464	49	4	customers	customer	NOUN
fbem-11464	49	5	and	and	CCONJ
fbem-11464	49	6	suppliers	supplier	NOUN
fbem-11464	49	7	,	,	PUNCT
fbem-11464	49	8	the	the	DET
fbem-11464	49	9	china	china	PROPN
fbem-11464	49	10	securities	securities	PROPN
fbem-11464	49	11	regulatory	regulatory	PROPN
fbem-11464	49	12	commission	commission	NOUN
fbem-11464	49	13	found	find	VERB
fbem-11464	49	14	after	after	ADP
fbem-11464	49	15	a	a	DET
fbem-11464	49	16	visit	visit	NOUN
fbem-11464	49	17	to	to	ADP
fbem-11464	49	18	the	the	DET
fbem-11464	49	19	associated	associated	ADJ
fbem-11464	49	20	customers	customer	NOUN
fbem-11464	49	21	and	and	CCONJ
fbem-11464	49	22	suppliers	supplier	NOUN
fbem-11464	49	23	from	from	ADP
fbem-11464	49	24	2016	2016	NUM
fbem-11464	49	25	to	to	ADP
fbem-11464	49	26	2019	2019	NUM
fbem-11464	49	27	,	,	PUNCT
fbem-11464	49	28	the	the	DET
fbem-11464	49	29	actual	actual	ADJ
fbem-11464	49	30	amount	amount	NOUN
fbem-11464	49	31	of	of	ADP
fbem-11464	49	32	transactions	transaction	NOUN
fbem-11464	49	33	and	and	CCONJ
fbem-11464	49	34	accounts	account	VERB
fbem-11464	49	35	data	datum	NOUN
fbem-11464	49	36	has	have	VERB
fbem-11464	49	37	a	a	DET
fbem-11464	49	38	large	large	ADJ
fbem-11464	49	39	difference	difference	NOUN
fbem-11464	49	40	.	.	PUNCT
fbem-11464	50	1	tongjitang	tongjitang	PROPN
fbem-11464	50	2	also	also	ADV
fbem-11464	50	3	falsified	falsify	VERB
fbem-11464	50	4	its	its	PRON
fbem-11464	50	5	tax	tax	NOUN
fbem-11464	50	6	records	record	NOUN
fbem-11464	50	7	,	,	PUNCT
fbem-11464	50	8	with	with	ADP
fbem-11464	50	9	the	the	DET
fbem-11464	50	10	tax	tax	NOUN
fbem-11464	50	11	records	record	NOUN
fbem-11464	50	12	in	in	ADP
fbem-11464	50	13	its	its	PRON
fbem-11464	50	14	financial	financial	ADJ
fbem-11464	50	15	statements	statement	NOUN
fbem-11464	50	16	and	and	CCONJ
fbem-11464	50	17	the	the	DET
fbem-11464	50	18	amount	amount	NOUN
fbem-11464	50	19	of	of	ADP
fbem-11464	50	20	tax	tax	NOUN
fbem-11464	50	21	payments	payment	NOUN
fbem-11464	50	22	already	already	ADV
fbem-11464	50	23	disclosed	disclose	VERB
fbem-11464	50	24	by	by	ADP
fbem-11464	50	25	the	the	DET
fbem-11464	50	26	enterprise	enterprise	NOUN
fbem-11464	50	27	clearly	clearly	ADV
fbem-11464	50	28	not	not	PART
fbem-11464	50	29	equal	equal	ADJ
fbem-11464	50	30	in	in	ADP
fbem-11464	50	31	amount	amount	NOUN
fbem-11464	50	32	,	,	PUNCT
fbem-11464	50	33	and	and	CCONJ
fbem-11464	50	34	its	its	PRON
fbem-11464	50	35	bank	bank	NOUN
fbem-11464	50	36	payment	payment	NOUN
fbem-11464	50	37	streams	stream	NOUN
fbem-11464	50	38	for	for	ADP
fbem-11464	50	39	tax	tax	NOUN
fbem-11464	50	40	payments	payment	NOUN
fbem-11464	50	41	were	be	AUX
fbem-11464	50	42	also	also	ADV
fbem-11464	50	43	fictitious	fictitious	ADJ
fbem-11464	50	44	and	and	CCONJ
fbem-11464	50	45	fabricated	fabricate	VERB
fbem-11464	50	46	.	.	PUNCT
fbem-11464	51	1	table	table	NOUN
fbem-11464	51	2	2	2	NUM
fbem-11464	51	3	.	.	PUNCT
fbem-11464	51	4	total	total	ADJ
fbem-11464	51	5	inflated	inflated	ADJ
fbem-11464	51	6	revenues	revenue	NOUN
fbem-11464	51	7	,	,	PUNCT
fbem-11464	51	8	expenses	expense	NOUN
fbem-11464	51	9	,	,	PUNCT
fbem-11464	51	10	costs	cost	NOUN
fbem-11464	51	11	and	and	CCONJ
fbem-11464	51	12	profits	profit	NOUN
fbem-11464	51	13	,	,	PUNCT
fbem-11464	51	14	2016	2016	NUM
fbem-11464	51	15	-	-	SYM
fbem-11464	51	16	2019	2019	NUM
fbem-11464	51	17	(	(	PUNCT
fbem-11464	51	18	in	in	ADP
fbem-11464	51	19	billions	billion	NOUN
fbem-11464	51	20	of	of	ADP
fbem-11464	51	21	dollars	dollar	NOUN
fbem-11464	51	22	)	)	PUNCT
fbem-11464	51	23	year	year	NOUN
fbem-11464	51	24	2016	2016	NUM
fbem-11464	51	25	2017	2017	NUM
fbem-11464	51	26	2018	2018	NUM
fbem-11464	51	27	2019	2019	NUM
fbem-11464	51	28	inflated	inflated	ADJ
fbem-11464	51	29	operating	operating	NOUN
fbem-11464	51	30	income	income	NOUN
fbem-11464	51	31	64.42	64.42	NUM
fbem-11464	51	32	72.32	72.32	NUM
fbem-11464	51	33	70.61	70.61	NUM
fbem-11464	51	34	3.86	3.86	NUM
fbem-11464	51	35	inflated	inflated	ADJ
fbem-11464	51	36	operating	operating	NOUN
fbem-11464	51	37	costs	cost	NOUN
fbem-11464	51	38	56.05	56.05	NUM
fbem-11464	51	39	61.36	61.36	NUM
fbem-11464	51	40	61.1	61.1	NUM
fbem-11464	51	41	--	--	PUNCT
fbem-11464	51	42	inflated	inflate	VERB
fbem-11464	51	43	costs	cost	NOUN
fbem-11464	51	44	1.57	1.57	NUM
fbem-11464	51	45	1.76	1.76	NUM
fbem-11464	51	46	1.21	1.21	NUM
fbem-11464	51	47	--	--	PUNCT
fbem-11464	51	48	inflated	inflate	VERB
fbem-11464	51	49	total	total	ADJ
fbem-11464	51	50	profit	profit	NOUN
fbem-11464	51	51	6.8	6.8	NUM
fbem-11464	51	52	9.2	9.2	NUM
fbem-11464	51	53	8.3	8.3	NUM
fbem-11464	51	54	3.86	3.86	NUM
fbem-11464	51	55	note	note	NOUN
fbem-11464	51	56	:	:	PUNCT
fbem-11464	51	57	data	datum	NOUN
fbem-11464	51	58	compiled	compile	VERB
fbem-11464	51	59	based	base	VERB
fbem-11464	51	60	on	on	ADP
fbem-11464	51	61	the	the	DET
fbem-11464	51	62	csrc	csrc	NOUN
fbem-11464	51	63	's	's	PART
fbem-11464	51	64	"	"	PUNCT
fbem-11464	51	65	prior	prior	ADJ
fbem-11464	51	66	notice	notice	NOUN
fbem-11464	51	67	of	of	ADP
fbem-11464	51	68	administrative	administrative	ADJ
fbem-11464	51	69	penalties	penalty	NOUN
fbem-11464	51	70	and	and	CCONJ
fbem-11464	51	71	market	market	NOUN
fbem-11464	51	72	entry	entry	NOUN
fbem-11464	51	73	ban	ban	NOUN
fbem-11464	51	74	"	"	PUNCT
fbem-11464	51	75	.	.	PUNCT
fbem-11464	52	1	3.2.2	3.2.2	X
fbem-11464	52	2	.	.	PUNCT
fbem-11464	52	3	controlling	control	VERB
fbem-11464	52	4	shareholders	shareholder	NOUN
fbem-11464	52	5	and	and	CCONJ
fbem-11464	52	6	related	relate	VERB
fbem-11464	52	7	party	party	NOUN
fbem-11464	52	8	transaction	transaction	NOUN
fbem-11464	52	9	falsification	falsification	NOUN
fbem-11464	52	10	under	under	ADP
fbem-11464	52	11	the	the	DET
fbem-11464	52	12	typical	typical	ADJ
fbem-11464	52	13	structure	structure	NOUN
fbem-11464	52	14	of	of	ADP
fbem-11464	52	15	dispersed	disperse	VERB
fbem-11464	52	16	shareholding	shareholding	NOUN
fbem-11464	52	17	or	or	CCONJ
fbem-11464	52	18	high	high	ADJ
fbem-11464	52	19	separation	separation	NOUN
fbem-11464	52	20	of	of	ADP
fbem-11464	52	21	powers	power	NOUN
fbem-11464	52	22	,	,	PUNCT
fbem-11464	52	23	the	the	DET
fbem-11464	52	24	most	most	ADV
fbem-11464	52	25	prominent	prominent	ADJ
fbem-11464	52	26	problem	problem	NOUN
fbem-11464	52	27	faced	face	VERB
fbem-11464	52	28	by	by	ADP
fbem-11464	52	29	listed	list	VERB
fbem-11464	52	30	companies	company	NOUN
fbem-11464	52	31	is	be	AUX
fbem-11464	52	32	the	the	DET
fbem-11464	52	33	conflict	conflict	NOUN
fbem-11464	52	34	of	of	ADP
fbem-11464	52	35	interest	interest	NOUN
fbem-11464	52	36	between	between	ADP
fbem-11464	52	37	all	all	DET
fbem-11464	52	38	shareholders	shareholder	NOUN
fbem-11464	52	39	and	and	CCONJ
fbem-11464	52	40	operators	operator	NOUN
fbem-11464	52	41	.	.	PUNCT
fbem-11464	53	1	specifically	specifically	ADV
fbem-11464	53	2	,	,	PUNCT
fbem-11464	53	3	it	it	PRON
fbem-11464	53	4	is	be	AUX
fbem-11464	53	5	how	how	SCONJ
fbem-11464	53	6	investors	investor	NOUN
fbem-11464	53	7	can	can	AUX
fbem-11464	53	8	make	make	VERB
fbem-11464	53	9	business	business	NOUN
fbem-11464	53	10	operation	operation	NOUN
fbem-11464	53	11	decisions	decision	NOUN
fbem-11464	53	12	to	to	PART
fbem-11464	53	13	protect	protect	VERB
fbem-11464	53	14	their	their	PRON
fbem-11464	53	15	interests	interest	NOUN
fbem-11464	53	16	,	,	PUNCT
fbem-11464	53	17	how	how	SCONJ
fbem-11464	53	18	to	to	PART
fbem-11464	53	19	ensure	ensure	VERB
fbem-11464	53	20	that	that	SCONJ
fbem-11464	53	21	the	the	DET
fbem-11464	53	22	operators	operator	NOUN
fbem-11464	53	23	do	do	AUX
fbem-11464	53	24	not	not	PART
fbem-11464	53	25	steal	steal	VERB
fbem-11464	53	26	their	their	PRON
fbem-11464	53	27	investment	investment	NOUN
fbem-11464	53	28	interests	interest	NOUN
fbem-11464	53	29	or	or	CCONJ
fbem-11464	53	30	invest	invest	VERB
fbem-11464	53	31	their	their	PRON
fbem-11464	53	32	investment	investment	NOUN
fbem-11464	53	33	in	in	ADP
fbem-11464	53	34	a	a	DET
fbem-11464	53	35	very	very	ADV
fbem-11464	53	36	poor	poor	ADJ
fbem-11464	53	37	project	project	NOUN
fbem-11464	53	38	,	,	PUNCT
fbem-11464	53	39	how	how	SCONJ
fbem-11464	53	40	to	to	PART
fbem-11464	53	41	ensure	ensure	VERB
fbem-11464	53	42	that	that	SCONJ
fbem-11464	53	43	investors	investor	NOUN
fbem-11464	53	44	can	can	AUX
fbem-11464	53	45	effectively	effectively	ADV
fbem-11464	53	46	monitor	monitor	VERB
fbem-11464	53	47	the	the	DET
fbem-11464	53	48	operators	operator	NOUN
fbem-11464	53	49	,	,	PUNCT
fbem-11464	53	50	etc	etc	X
fbem-11464	53	51	..	..	X
fbem-11464	53	52	tongjitang	tongjitang	PROPN
fbem-11464	53	53	there	there	PRON
fbem-11464	53	54	is	be	VERB
fbem-11464	53	55	a	a	DET
fbem-11464	53	56	controlling	control	VERB
fbem-11464	53	57	shareholder	shareholder	NOUN
fbem-11464	53	58	and	and	CCONJ
fbem-11464	53	59	related	related	ADJ
fbem-11464	53	60	parties	party	NOUN
fbem-11464	53	61	non	non	ADJ
fbem-11464	53	62	-	-	ADJ
fbem-11464	53	63	operational	operational	ADJ
fbem-11464	53	64	occupation	occupation	NOUN
fbem-11464	53	65	of	of	ADP
fbem-11464	53	66	funds	fund	NOUN
fbem-11464	53	67	illegal	illegal	ADJ
fbem-11464	53	68	behavior	behavior	NOUN
fbem-11464	53	69	,	,	PUNCT
fbem-11464	53	70	between	between	ADP
fbem-11464	53	71	2016	2016	NUM
fbem-11464	53	72	and	and	CCONJ
fbem-11464	53	73	2019	2019	NUM
fbem-11464	53	74	,	,	PUNCT
fbem-11464	53	75	tongjitang	tongjitang	NOUN
fbem-11464	53	76	without	without	ADP
fbem-11464	53	77	consideration	consideration	NOUN
fbem-11464	53	78	of	of	ADP
fbem-11464	53	79	the	the	DET
fbem-11464	53	80	procedure	procedure	NOUN
fbem-11464	53	81	for	for	ADP
fbem-11464	53	82	tongjitang	tongjitang	PROPN
fbem-11464	53	83	holding	hold	VERB
fbem-11464	53	84	non	non	ADJ
fbem-11464	53	85	-	-	ADJ
fbem-11464	53	86	operational	operational	ADJ
fbem-11464	53	87	funds	fund	NOUN
fbem-11464	53	88	of	of	ADP
fbem-11464	53	89	2.592	2.592	NUM
fbem-11464	53	90	billion	billion	NUM
fbem-11464	53	91	yuan	yuan	NOUN
fbem-11464	53	92	for	for	ADP
fbem-11464	53	93	the	the	DET
fbem-11464	53	94	controlling	control	VERB
fbem-11464	53	95	shareholder	shareholder	NOUN
fbem-11464	53	96	to	to	PART
fbem-11464	53	97	repay	repay	VERB
fbem-11464	53	98	the	the	DET
fbem-11464	53	99	principal	principal	NOUN
fbem-11464	53	100	and	and	CCONJ
fbem-11464	53	101	interest	interest	NOUN
fbem-11464	53	102	of	of	ADP
fbem-11464	53	103	the	the	DET
fbem-11464	53	104	stock	stock	NOUN
fbem-11464	53	105	financing	financing	NOUN
fbem-11464	53	106	and	and	CCONJ
fbem-11464	53	107	investment	investment	NOUN
fbem-11464	53	108	,	,	PUNCT
fbem-11464	53	109	but	but	CCONJ
fbem-11464	53	110	did	do	AUX
fbem-11464	53	111	not	not	PART
fbem-11464	53	112	disclose	disclose	VERB
fbem-11464	53	113	in	in	ADP
fbem-11464	53	114	the	the	DET
fbem-11464	53	115	annual	annual	ADJ
fbem-11464	53	116	report	report	NOUN
fbem-11464	53	117	.	.	PUNCT
fbem-11464	54	1	and	and	CCONJ
fbem-11464	54	2	131	131	NUM
fbem-11464	54	3	several	several	ADJ
fbem-11464	54	4	times	time	NOUN
fbem-11464	54	5	for	for	ADP
fbem-11464	54	6	the	the	DET
fbem-11464	54	7	controlling	control	VERB
fbem-11464	54	8	shareholder	shareholder	NOUN
fbem-11464	54	9	financing	financing	NOUN
fbem-11464	54	10	matters	matter	NOUN
fbem-11464	54	11	to	to	PART
fbem-11464	54	12	guarantee	guarantee	VERB
fbem-11464	54	13	,	,	PUNCT
fbem-11464	54	14	and	and	CCONJ
fbem-11464	54	15	due	due	ADP
fbem-11464	54	16	to	to	ADP
fbem-11464	54	17	the	the	DET
fbem-11464	54	18	debt	debt	NOUN
fbem-11464	54	19	overdue	overdue	ADJ
fbem-11464	54	20	problem	problem	NOUN
fbem-11464	54	21	tongjitang	tongjitang	PROPN
fbem-11464	54	22	,	,	PUNCT
fbem-11464	54	23	zhang	zhang	PROPN
fbem-11464	54	24	meihua	meihua	PROPN
fbem-11464	54	25	and	and	CCONJ
fbem-11464	54	26	other	other	ADJ
fbem-11464	54	27	total	total	ADJ
fbem-11464	54	28	frozen	frozen	ADJ
fbem-11464	54	29	bank	bank	NOUN
fbem-11464	54	30	deposits	deposit	NOUN
fbem-11464	54	31	of	of	ADP
fbem-11464	54	32	1.282	1.282	NUM
fbem-11464	54	33	billion	billion	NUM
fbem-11464	54	34	yuan	yuan	NOUN
fbem-11464	54	35	.	.	PUNCT
fbem-11464	55	1	in	in	ADP
fbem-11464	55	2	2020	2020	NUM
fbem-11464	55	3	xinjiang	xinjiang	PROPN
fbem-11464	55	4	tongjitang	tongjitang	PROPN
fbem-11464	55	5	health	health	PROPN
fbem-11464	55	6	industry	industry	PROPN
fbem-11464	55	7	co.	co.	PROPN
fbem-11464	55	8	,	,	PUNCT
fbem-11464	55	9	ltd	ltd	PROPN
fbem-11464	55	10	.	.	PROPN
fbem-11464	55	11	issued	issue	VERB
fbem-11464	55	12	the	the	DET
fbem-11464	55	13	"	"	PUNCT
fbem-11464	55	14	tongjitang	tongjitang	PROPN
fbem-11464	55	15	's	's	PART
fbem-11464	55	16	announcement	announcement	NOUN
fbem-11464	55	17	on	on	ADP
fbem-11464	55	18	receiving	receive	VERB
fbem-11464	55	19	the	the	DET
fbem-11464	55	20	inquiry	inquiry	NOUN
fbem-11464	55	21	letter	letter	NOUN
fbem-11464	55	22	from	from	ADP
fbem-11464	55	23	the	the	DET
fbem-11464	55	24	shanghai	shanghai	PROPN
fbem-11464	55	25	stock	stock	PROPN
fbem-11464	55	26	exchange	exchange	PROPN
fbem-11464	55	27	"	"	PUNCT
fbem-11464	55	28	,	,	PUNCT
fbem-11464	55	29	it	it	PRON
fbem-11464	55	30	was	be	AUX
fbem-11464	55	31	mentioned	mention	VERB
fbem-11464	55	32	that	that	SCONJ
fbem-11464	55	33	tongjitang	tongjitang	PROPN
fbem-11464	55	34	had	have	VERB
fbem-11464	55	35	a	a	DET
fbem-11464	55	36	large	large	ADJ
fbem-11464	55	37	number	number	NOUN
fbem-11464	55	38	of	of	ADP
fbem-11464	55	39	controlling	control	VERB
fbem-11464	55	40	shareholders	shareholder	NOUN
fbem-11464	55	41	and	and	CCONJ
fbem-11464	55	42	affiliates	affiliate	NOUN
fbem-11464	55	43	in	in	ADP
fbem-11464	55	44	the	the	DET
fbem-11464	55	45	form	form	NOUN
fbem-11464	55	46	of	of	ADP
fbem-11464	55	47	suppliers	supplier	NOUN
fbem-11464	55	48	and	and	CCONJ
fbem-11464	55	49	other	other	ADJ
fbem-11464	55	50	non	non	ADJ
fbem-11464	55	51	-	-	ADJ
fbem-11464	55	52	affiliated	affiliated	ADJ
fbem-11464	55	53	parties	party	NOUN
fbem-11464	55	54	,	,	PUNCT
fbem-11464	55	55	occupying	occupy	VERB
fbem-11464	55	56	a	a	DET
fbem-11464	55	57	total	total	NOUN
fbem-11464	55	58	of	of	ADP
fbem-11464	55	59	1.047	1.047	NUM
fbem-11464	55	60	billion	billion	NUM
fbem-11464	55	61	yuan	yuan	NOUN
fbem-11464	55	62	of	of	ADP
fbem-11464	55	63	the	the	DET
fbem-11464	55	64	company	company	NOUN
fbem-11464	55	65	's	's	PART
fbem-11464	55	66	funds	fund	NOUN
fbem-11464	55	67	;	;	PUNCT
fbem-11464	55	68	the	the	DET
fbem-11464	55	69	company	company	NOUN
fbem-11464	55	70	's	's	PART
fbem-11464	55	71	capital	capital	NOUN
fbem-11464	55	72	activities	activity	NOUN
fbem-11464	55	73	,	,	PUNCT
fbem-11464	55	74	procurement	procurement	NOUN
fbem-11464	55	75	business	business	NOUN
fbem-11464	55	76	,	,	PUNCT
fbem-11464	55	77	sales	sale	NOUN
fbem-11464	55	78	business	business	NOUN
fbem-11464	55	79	,	,	PUNCT
fbem-11464	55	80	asset	asset	NOUN
fbem-11464	55	81	management	management	NOUN
fbem-11464	55	82	and	and	CCONJ
fbem-11464	55	83	other	other	ADJ
fbem-11464	55	84	accounting	accounting	NOUN
fbem-11464	55	85	and	and	CCONJ
fbem-11464	55	86	financial	financial	ADJ
fbem-11464	55	87	reporting	reporting	NOUN
fbem-11464	55	88	related	relate	VERB
fbem-11464	55	89	to	to	ADP
fbem-11464	55	90	the	the	DET
fbem-11464	55	91	the	the	DET
fbem-11464	55	92	internal	internal	ADJ
fbem-11464	55	93	control	control	NOUN
fbem-11464	55	94	of	of	ADP
fbem-11464	55	95	the	the	DET
fbem-11464	55	96	company	company	NOUN
fbem-11464	55	97	's	's	PART
fbem-11464	55	98	capital	capital	NOUN
fbem-11464	55	99	activities	activity	NOUN
fbem-11464	55	100	,	,	PUNCT
fbem-11464	55	101	purchasing	purchase	VERB
fbem-11464	55	102	business	business	NOUN
fbem-11464	55	103	,	,	PUNCT
fbem-11464	55	104	sales	sale	NOUN
fbem-11464	55	105	business	business	NOUN
fbem-11464	55	106	,	,	PUNCT
fbem-11464	55	107	asset	asset	NOUN
fbem-11464	55	108	management	management	NOUN
fbem-11464	55	109	and	and	CCONJ
fbem-11464	55	110	other	other	ADJ
fbem-11464	55	111	internal	internal	ADJ
fbem-11464	55	112	controls	control	NOUN
fbem-11464	55	113	related	relate	VERB
fbem-11464	55	114	to	to	ADP
fbem-11464	55	115	accounting	accounting	NOUN
fbem-11464	55	116	and	and	CCONJ
fbem-11464	55	117	financial	financial	ADJ
fbem-11464	55	118	reporting	reporting	NOUN
fbem-11464	55	119	have	have	AUX
fbem-11464	55	120	all	all	PRON
fbem-11464	55	121	experienced	experience	VERB
fbem-11464	55	122	systematic	systematic	ADJ
fbem-11464	55	123	internal	internal	ADJ
fbem-11464	55	124	control	control	NOUN
fbem-11464	55	125	failures	failure	NOUN
fbem-11464	55	126	and	and	CCONJ
fbem-11464	55	127	serious	serious	ADJ
fbem-11464	55	128	deficiencies	deficiency	NOUN
fbem-11464	55	129	in	in	ADP
fbem-11464	55	130	internal	internal	ADJ
fbem-11464	55	131	control	control	NOUN
fbem-11464	55	132	in	in	ADP
fbem-11464	55	133	financial	financial	ADJ
fbem-11464	55	134	reporting	reporting	NOUN
fbem-11464	55	135	;	;	PUNCT
fbem-11464	55	136	and	and	CCONJ
fbem-11464	55	137	there	there	PRON
fbem-11464	55	138	have	have	AUX
fbem-11464	55	139	been	be	AUX
fbem-11464	55	140	significant	significant	ADJ
fbem-11464	55	141	changes	change	NOUN
fbem-11464	55	142	in	in	ADP
fbem-11464	55	143	the	the	DET
fbem-11464	55	144	company	company	NOUN
fbem-11464	55	145	's	's	PART
fbem-11464	55	146	performance	performance	NOUN
fbem-11464	55	147	.	.	PUNCT
fbem-11464	56	1	the	the	DET
fbem-11464	56	2	company	company	NOUN
fbem-11464	56	3	's	's	PART
fbem-11464	56	4	annual	annual	ADJ
fbem-11464	56	5	report	report	NOUN
fbem-11464	56	6	was	be	AUX
fbem-11464	56	7	issued	issue	VERB
fbem-11464	56	8	with	with	ADP
fbem-11464	56	9	an	an	DET
fbem-11464	56	10	audit	audit	NOUN
fbem-11464	56	11	report	report	NOUN
fbem-11464	56	12	of	of	ADP
fbem-11464	56	13	no	no	DET
fbem-11464	56	14	opinion	opinion	NOUN
fbem-11464	56	15	by	by	ADP
fbem-11464	56	16	the	the	DET
fbem-11464	56	17	firm	firm	NOUN
fbem-11464	56	18	that	that	PRON
fbem-11464	56	19	audited	audit	VERB
fbem-11464	56	20	it	it	PRON
fbem-11464	56	21	,	,	PUNCT
fbem-11464	56	22	and	and	CCONJ
fbem-11464	56	23	at	at	ADP
fbem-11464	56	24	the	the	DET
fbem-11464	56	25	same	same	ADJ
fbem-11464	56	26	time	time	NOUN
fbem-11464	56	27	,	,	PUNCT
fbem-11464	56	28	tongjitang	tongjitang	PROPN
fbem-11464	56	29	's	's	PART
fbem-11464	56	30	internal	internal	ADJ
fbem-11464	56	31	control	control	NOUN
fbem-11464	56	32	was	be	AUX
fbem-11464	56	33	also	also	ADV
fbem-11464	56	34	issued	issue	VERB
fbem-11464	56	35	with	with	ADP
fbem-11464	56	36	a	a	DET
fbem-11464	56	37	negative	negative	ADJ
fbem-11464	56	38	audit	audit	NOUN
fbem-11464	56	39	report	report	NOUN
fbem-11464	56	40	.	.	PUNCT
fbem-11464	57	1	table	table	NOUN
fbem-11464	57	2	3	3	NUM
fbem-11464	57	3	.	.	PUNCT
fbem-11464	58	1	non	non	ADJ
fbem-11464	58	2	-	-	ADJ
fbem-11464	58	3	operating	operating	ADJ
fbem-11464	58	4	capital	capital	NOUN
fbem-11464	58	5	appropriation	appropriation	NOUN
fbem-11464	58	6	by	by	ADP
fbem-11464	58	7	controlling	control	VERB
fbem-11464	58	8	shareholders	shareholder	NOUN
fbem-11464	58	9	and	and	CCONJ
fbem-11464	58	10	their	their	PRON
fbem-11464	58	11	related	related	ADJ
fbem-11464	58	12	parties	party	NOUN
fbem-11464	58	13	,	,	PUNCT
fbem-11464	58	14	2016	2016	NUM
fbem-11464	58	15	-	-	SYM
fbem-11464	58	16	2019	2019	NUM
fbem-11464	58	17	(	(	PUNCT
fbem-11464	58	18	in	in	ADP
fbem-11464	58	19	millions	million	NOUN
fbem-11464	58	20	of	of	ADP
fbem-11464	58	21	dollars	dollar	NOUN
fbem-11464	58	22	)	)	PUNCT
fbem-11464	58	23	year	year	NOUN
fbem-11464	58	24	tied	tie	VERB
fbem-11464	58	25	up	up	ADP
fbem-11464	58	26	in	in	ADP
fbem-11464	58	27	funds	fund	NOUN
fbem-11464	58	28	funds	fund	NOUN
fbem-11464	58	29	returned	return	VERB
fbem-11464	58	30	funds	fund	NOUN
fbem-11464	58	31	not	not	PART
fbem-11464	58	32	yet	yet	ADV
fbem-11464	58	33	returned	return	VERB
fbem-11464	58	34	main	main	ADJ
fbem-11464	58	35	application	application	NOUN
fbem-11464	58	36	2016	2016	NUM
fbem-11464	58	37	11,915	11,915	NUM
fbem-11464	58	38	8,915	8,915	NUM
fbem-11464	58	39	3,000	3,000	NUM
fbem-11464	58	40	repayment	repayment	NOUN
fbem-11464	58	41	of	of	ADP
fbem-11464	58	42	bank	bank	NOUN
fbem-11464	58	43	loans	loan	NOUN
fbem-11464	58	44	,	,	PUNCT
fbem-11464	58	45	foreign	foreign	ADJ
fbem-11464	58	46	investments	investment	NOUN
fbem-11464	58	47	,	,	PUNCT
fbem-11464	58	48	etc	etc	X
fbem-11464	58	49	.	.	X
fbem-11464	58	50	2017	2017	NUM
fbem-11464	58	51	27,701	27,701	NUM
fbem-11464	58	52	27,701	27,701	NUM
fbem-11464	58	53	repayment	repayment	NOUN
fbem-11464	58	54	of	of	ADP
fbem-11464	58	55	principal	principal	NOUN
fbem-11464	58	56	and	and	CCONJ
fbem-11464	58	57	interest	interest	NOUN
fbem-11464	58	58	on	on	ADP
fbem-11464	58	59	financing	financing	NOUN
fbem-11464	58	60	by	by	ADP
fbem-11464	58	61	tongjitang	tongjitang	PROPN
fbem-11464	58	62	holdings	holding	NOUN
fbem-11464	58	63	and	and	CCONJ
fbem-11464	58	64	its	its	PRON
fbem-11464	58	65	related	related	ADJ
fbem-11464	58	66	parties	party	NOUN
fbem-11464	58	67	2018	2018	NUM
fbem-11464	58	68	156,767	156,767	NUM
fbem-11464	58	69	73,500	73,500	NUM
fbem-11464	58	70	83,267	83,267	NUM
fbem-11464	58	71	repayment	repayment	NOUN
fbem-11464	58	72	of	of	ADP
fbem-11464	58	73	financing	financing	NOUN
fbem-11464	58	74	principal	principal	NOUN
fbem-11464	58	75	and	and	CCONJ
fbem-11464	58	76	interest	interest	NOUN
fbem-11464	58	77	,	,	PUNCT
fbem-11464	58	78	construction	construction	NOUN
fbem-11464	58	79	,	,	PUNCT
fbem-11464	58	80	foreign	foreign	ADJ
fbem-11464	58	81	investment	investment	NOUN
fbem-11464	58	82	,	,	PUNCT
fbem-11464	58	83	etc	etc	X
fbem-11464	58	84	.	.	X
fbem-11464	58	85	2019	2019	NUM
fbem-11464	58	86	62,852	62,852	NUM
fbem-11464	58	87	3,030	3,030	NUM
fbem-11464	58	88	59,822	59,822	NUM
fbem-11464	58	89	repayment	repayment	NOUN
fbem-11464	58	90	of	of	ADP
fbem-11464	58	91	principal	principal	NOUN
fbem-11464	58	92	and	and	CCONJ
fbem-11464	58	93	interest	interest	NOUN
fbem-11464	58	94	on	on	ADP
fbem-11464	58	95	financing	financing	NOUN
fbem-11464	58	96	,	,	PUNCT
fbem-11464	58	97	return	return	NOUN
fbem-11464	58	98	of	of	ADP
fbem-11464	58	99	borrowings	borrowing	NOUN
fbem-11464	58	100	,	,	PUNCT
fbem-11464	58	101	payment	payment	NOUN
fbem-11464	58	102	of	of	ADP
fbem-11464	58	103	investments	investment	NOUN
fbem-11464	58	104	,	,	PUNCT
fbem-11464	58	105	etc	etc	X
fbem-11464	58	106	.	.	X
fbem-11464	59	1	note	note	NOUN
fbem-11464	59	2	:	:	PUNCT
fbem-11464	59	3	data	datum	NOUN
fbem-11464	59	4	from	from	ADP
fbem-11464	59	5	tongjitang	tongjitang	PROPN
fbem-11464	59	6	disclosure	disclosure	PROPN
fbem-11464	59	7	announcement	announcement	NOUN
fbem-11464	59	8	3.2.3	3.2.3	NUM
fbem-11464	59	9	.	.	PUNCT
fbem-11464	60	1	failure	failure	NOUN
fbem-11464	60	2	to	to	PART
fbem-11464	60	3	truthfully	truthfully	ADV
fbem-11464	60	4	disclose	disclose	VERB
fbem-11464	60	5	material	material	NOUN
fbem-11464	60	6	matters	matter	NOUN
fbem-11464	60	7	tongjitang	tongjitang	PROPN
fbem-11464	60	8	failed	fail	VERB
fbem-11464	60	9	to	to	PART
fbem-11464	60	10	timely	timely	ADV
fbem-11464	60	11	disclose	disclose	VERB
fbem-11464	60	12	and	and	CCONJ
fbem-11464	60	13	failed	fail	VERB
fbem-11464	60	14	to	to	PART
fbem-11464	60	15	disclose	disclose	VERB
fbem-11464	60	16	the	the	DET
fbem-11464	60	17	connected	connected	ADJ
fbem-11464	60	18	transactions	transaction	NOUN
fbem-11464	60	19	of	of	ADP
fbem-11464	60	20	non	non	ADJ
fbem-11464	60	21	-	-	ADJ
fbem-11464	60	22	operational	operational	ADJ
fbem-11464	60	23	appropriation	appropriation	NOUN
fbem-11464	60	24	of	of	ADP
fbem-11464	60	25	funds	fund	NOUN
fbem-11464	60	26	by	by	ADP
fbem-11464	60	27	controlling	control	VERB
fbem-11464	60	28	shareholders	shareholder	NOUN
fbem-11464	60	29	and	and	CCONJ
fbem-11464	60	30	their	their	PRON
fbem-11464	60	31	related	related	ADJ
fbem-11464	60	32	parties	party	NOUN
fbem-11464	60	33	in	in	ADP
fbem-11464	60	34	the	the	DET
fbem-11464	60	35	annual	annual	ADJ
fbem-11464	60	36	reports	report	NOUN
fbem-11464	60	37	from	from	ADP
fbem-11464	60	38	2016	2016	NUM
fbem-11464	60	39	to	to	ADP
fbem-11464	60	40	2019	2019	NUM
fbem-11464	60	41	;	;	PUNCT
fbem-11464	60	42	and	and	CCONJ
fbem-11464	60	43	failed	fail	VERB
fbem-11464	60	44	to	to	PART
fbem-11464	60	45	truthfully	truthfully	ADV
fbem-11464	60	46	disclose	disclose	VERB
fbem-11464	60	47	the	the	DET
fbem-11464	60	48	deposit	deposit	NOUN
fbem-11464	60	49	of	of	ADP
fbem-11464	60	50	the	the	DET
fbem-11464	60	51	company	company	NOUN
fbem-11464	60	52	's	's	PART
fbem-11464	60	53	fund	fund	NOUN
fbem-11464	60	54	-	-	PUNCT
fbem-11464	60	55	raising	raising	NOUN
fbem-11464	60	56	and	and	CCONJ
fbem-11464	60	57	its	its	PRON
fbem-11464	60	58	actual	actual	ADJ
fbem-11464	60	59	utilization	utilization	NOUN
fbem-11464	60	60	.	.	PUNCT
fbem-11464	61	1	the	the	DET
fbem-11464	61	2	2018	2018	NUM
fbem-11464	61	3	annual	annual	ADJ
fbem-11464	61	4	report	report	NOUN
fbem-11464	61	5	and	and	CCONJ
fbem-11464	61	6	the	the	DET
fbem-11464	61	7	2019	2019	NUM
fbem-11464	61	8	annual	annual	ADJ
fbem-11464	61	9	report	report	NOUN
fbem-11464	61	10	were	be	AUX
fbem-11464	61	11	not	not	PART
fbem-11464	61	12	disclosed	disclose	VERB
fbem-11464	61	13	in	in	ADP
fbem-11464	61	14	a	a	DET
fbem-11464	61	15	timely	timely	ADJ
fbem-11464	61	16	manner	manner	NOUN
fbem-11464	61	17	,	,	PUNCT
fbem-11464	61	18	nor	nor	CCONJ
fbem-11464	61	19	were	be	AUX
fbem-11464	61	20	matters	matter	NOUN
fbem-11464	61	21	relating	relate	VERB
fbem-11464	61	22	to	to	ADP
fbem-11464	61	23	guarantees	guarantee	NOUN
fbem-11464	61	24	to	to	ADP
fbem-11464	61	25	controlling	control	VERB
fbem-11464	61	26	shareholders	shareholder	NOUN
fbem-11464	61	27	and	and	CCONJ
fbem-11464	61	28	related	related	ADJ
fbem-11464	61	29	parties	party	NOUN
fbem-11464	61	30	as	as	ADV
fbem-11464	61	31	well	well	ADV
fbem-11464	61	32	as	as	ADP
fbem-11464	61	33	material	material	NOUN
fbem-11464	61	34	litigation	litigation	NOUN
fbem-11464	61	35	disclosed	disclose	VERB
fbem-11464	61	36	as	as	ADP
fbem-11464	61	37	required	require	VERB
fbem-11464	61	38	.	.	PUNCT
fbem-11464	62	1	at	at	ADP
fbem-11464	62	2	the	the	DET
fbem-11464	62	3	same	same	ADJ
fbem-11464	62	4	time	time	NOUN
fbem-11464	62	5	,	,	PUNCT
fbem-11464	62	6	tongjitang	tongjitang	PROPN
fbem-11464	62	7	also	also	ADV
fbem-11464	62	8	failed	fail	VERB
fbem-11464	62	9	to	to	PART
fbem-11464	62	10	truthfully	truthfully	ADV
fbem-11464	62	11	disclose	disclose	VERB
fbem-11464	62	12	the	the	DET
fbem-11464	62	13	use	use	NOUN
fbem-11464	62	14	of	of	ADP
fbem-11464	62	15	funds	fund	NOUN
fbem-11464	62	16	raised	raise	VERB
fbem-11464	62	17	from	from	ADP
fbem-11464	62	18	the	the	DET
fbem-11464	62	19	reorganization	reorganization	NOUN
fbem-11464	62	20	listing	listing	NOUN
fbem-11464	62	21	.	.	PUNCT
fbem-11464	63	1	without	without	ADP
fbem-11464	63	2	going	go	VERB
fbem-11464	63	3	through	through	ADP
fbem-11464	63	4	the	the	DET
fbem-11464	63	5	state	state	NOUN
fbem-11464	63	6	of	of	ADP
fbem-11464	63	7	deliberation	deliberation	NOUN
fbem-11464	63	8	procedures	procedure	NOUN
fbem-11464	63	9	,	,	PUNCT
fbem-11464	63	10	provided	provide	VERB
fbem-11464	63	11	non	non	ADJ
fbem-11464	63	12	-	-	ADJ
fbem-11464	63	13	operating	operating	ADJ
fbem-11464	63	14	funds	fund	NOUN
fbem-11464	63	15	and	and	CCONJ
fbem-11464	63	16	guarantees	guarantee	NOUN
fbem-11464	63	17	for	for	ADP
fbem-11464	63	18	the	the	DET
fbem-11464	63	19	controlling	control	VERB
fbem-11464	63	20	shareholder	shareholder	NOUN
fbem-11464	63	21	hubei	hubei	PROPN
fbem-11464	63	22	tongjitang	tongjitang	PROPN
fbem-11464	63	23	investment	investment	PROPN
fbem-11464	63	24	holding	hold	VERB
fbem-11464	63	25	company	company	NOUN
fbem-11464	63	26	limited	limit	VERB
fbem-11464	63	27	for	for	ADP
fbem-11464	63	28	many	many	ADJ
fbem-11464	63	29	times	time	NOUN
fbem-11464	63	30	.	.	PUNCT
fbem-11464	64	1	had	have	AUX
fbem-11464	64	2	successively	successively	ADV
fbem-11464	64	3	paid	pay	VERB
fbem-11464	64	4	a	a	DET
fbem-11464	64	5	cumulative	cumulative	ADJ
fbem-11464	64	6	total	total	NOUN
fbem-11464	64	7	of	of	ADP
fbem-11464	64	8	162	162	NUM
fbem-11464	64	9	million	million	NUM
fbem-11464	64	10	yuan	yuan	NOUN
fbem-11464	64	11	of	of	ADP
fbem-11464	64	12	goods	good	NOUN
fbem-11464	64	13	to	to	ADP
fbem-11464	64	14	zhongsheng	zhongsheng	VERB
fbem-11464	64	15	construction	construction	NOUN
fbem-11464	64	16	and	and	CCONJ
fbem-11464	64	17	three	three	NUM
fbem-11464	64	18	other	other	ADJ
fbem-11464	64	19	enterprises	enterprise	NOUN
fbem-11464	64	20	under	under	ADP
fbem-11464	64	21	the	the	DET
fbem-11464	64	22	name	name	NOUN
fbem-11464	64	23	of	of	ADP
fbem-11464	64	24	prepayment	prepayment	NOUN
fbem-11464	64	25	for	for	ADP
fbem-11464	64	26	projects	project	NOUN
fbem-11464	64	27	,	,	PUNCT
fbem-11464	64	28	and	and	CCONJ
fbem-11464	64	29	then	then	ADV
fbem-11464	64	30	transferred	transfer	VERB
fbem-11464	64	31	the	the	DET
fbem-11464	64	32	original	original	ADJ
fbem-11464	64	33	goods	good	NOUN
fbem-11464	64	34	back	back	ADV
fbem-11464	64	35	to	to	ADP
fbem-11464	64	36	tongjitang	tongjitang	NOUN
fbem-11464	64	37	for	for	ADP
fbem-11464	64	38	the	the	DET
fbem-11464	64	39	payment	payment	NOUN
fbem-11464	64	40	of	of	ADP
fbem-11464	64	41	dividends	dividend	NOUN
fbem-11464	64	42	and	and	CCONJ
fbem-11464	64	43	daily	daily	ADJ
fbem-11464	64	44	operating	operating	NOUN
fbem-11464	64	45	expenditures	expenditure	NOUN
fbem-11464	64	46	,	,	PUNCT
fbem-11464	64	47	which	which	PRON
fbem-11464	64	48	accounted	account	VERB
fbem-11464	64	49	for	for	ADP
fbem-11464	64	50	21	21	NUM
fbem-11464	64	51	%	%	NOUN
fbem-11464	64	52	of	of	ADP
fbem-11464	64	53	the	the	DET
fbem-11464	64	54	fund	fund	NOUN
fbem-11464	64	55	-	-	PUNCT
fbem-11464	64	56	raising	raising	NOUN
fbem-11464	64	57	.	.	PUNCT
fbem-11464	65	1	3.3	3.3	NUM
fbem-11464	65	2	.	.	PUNCT
fbem-11464	66	1	analysis	analysis	NOUN
fbem-11464	66	2	of	of	ADP
fbem-11464	66	3	financial	financial	ADJ
fbem-11464	66	4	fraud	fraud	NOUN
fbem-11464	66	5	motivation	motivation	NOUN
fbem-11464	66	6	(	(	PUNCT
fbem-11464	66	7	incentives	incentive	NOUN
fbem-11464	66	8	)	)	PUNCT
fbem-11464	66	9	3.3.1	3.3.1	NUM
fbem-11464	66	10	.	.	PUNCT
fbem-11464	66	11	pressure	pressure	NOUN
fbem-11464	66	12	to	to	PART
fbem-11464	66	13	perform	perform	VERB
fbem-11464	66	14	on	on	ADP
fbem-11464	66	15	the	the	DET
fbem-11464	66	16	signing	signing	NOUN
fbem-11464	66	17	of	of	ADP
fbem-11464	66	18	betting	bet	VERB
fbem-11464	66	19	agreements	agreement	NOUN
fbem-11464	66	20	in	in	ADP
fbem-11464	66	21	2015	2015	NUM
fbem-11464	66	22	,	,	PUNCT
fbem-11464	66	23	tongjitang	tongjitang	PROPN
fbem-11464	66	24	successfully	successfully	ADV
fbem-11464	66	25	conducted	conduct	VERB
fbem-11464	66	26	a	a	DET
fbem-11464	66	27	shell	shell	NOUN
fbem-11464	66	28	listing	listing	NOUN
fbem-11464	66	29	and	and	CCONJ
fbem-11464	66	30	reached	reach	VERB
fbem-11464	66	31	a	a	DET
fbem-11464	66	32	performance	performance	NOUN
fbem-11464	66	33	betting	betting	NOUN
fbem-11464	66	34	agreement	agreement	NOUN
fbem-11464	66	35	with	with	ADP
fbem-11464	66	36	hops	hop	NOUN
fbem-11464	66	37	.	.	PUNCT
fbem-11464	67	1	according	accord	VERB
fbem-11464	67	2	to	to	ADP
fbem-11464	67	3	the	the	DET
fbem-11464	67	4	agreement	agreement	NOUN
fbem-11464	67	5	,	,	PUNCT
fbem-11464	67	6	the	the	DET
fbem-11464	67	7	two	two	NUM
fbem-11464	67	8	parties	party	NOUN
fbem-11464	67	9	assessed	assess	VERB
fbem-11464	67	10	the	the	DET
fbem-11464	67	11	profitability	profitability	NOUN
fbem-11464	67	12	level	level	NOUN
fbem-11464	67	13	of	of	ADP
fbem-11464	67	14	tongjitang	tongjitang	PROPN
fbem-11464	67	15	pharmaceuticals	pharmaceutical	NOUN
fbem-11464	67	16	and	and	CCONJ
fbem-11464	67	17	agreed	agree	VERB
fbem-11464	67	18	that	that	SCONJ
fbem-11464	67	19	the	the	DET
fbem-11464	67	20	net	net	ADJ
fbem-11464	67	21	profit	profit	NOUN
fbem-11464	67	22	of	of	ADP
fbem-11464	67	23	tongjitang	tongjitang	PROPN
fbem-11464	67	24	pharmaceuticals	pharmaceutical	NOUN
fbem-11464	67	25	would	would	AUX
fbem-11464	67	26	not	not	PART
fbem-11464	67	27	be	be	AUX
fbem-11464	67	28	less	less	ADJ
fbem-11464	67	29	than	than	ADP
fbem-11464	67	30	460	460	NUM
fbem-11464	67	31	million	million	NUM
fbem-11464	67	32	yuan	yuan	NOUN
fbem-11464	67	33	,	,	PUNCT
fbem-11464	67	34	529	529	NUM
fbem-11464	67	35	million	million	NUM
fbem-11464	67	36	yuan	yuan	NOUN
fbem-11464	67	37	and	and	CCONJ
fbem-11464	67	38	561	561	NUM
fbem-11464	67	39	million	million	NUM
fbem-11464	67	40	yuan	yuan	NOUN
fbem-11464	67	41	during	during	ADP
fbem-11464	67	42	the	the	DET
fbem-11464	67	43	period	period	NOUN
fbem-11464	67	44	from	from	ADP
fbem-11464	67	45	2016	2016	NUM
fbem-11464	67	46	to	to	ADP
fbem-11464	67	47	2018	2018	NUM
fbem-11464	67	48	,	,	PUNCT
fbem-11464	67	49	respectively	respectively	ADV
fbem-11464	67	50	.	.	PUNCT
fbem-11464	68	1	tongjitang	tongjitang	PROPN
fbem-11464	68	2	fulfilled	fulfil	VERB
fbem-11464	68	3	the	the	DET
fbem-11464	68	4	performance	performance	NOUN
fbem-11464	68	5	betting	bet	VERB
fbem-11464	68	6	commitment	commitment	NOUN
fbem-11464	68	7	in	in	ADP
fbem-11464	68	8	accordance	accordance	NOUN
fbem-11464	68	9	with	with	ADP
fbem-11464	68	10	the	the	DET
fbem-11464	68	11	contract	contract	NOUN
fbem-11464	68	12	and	and	CCONJ
fbem-11464	68	13	achieved	achieve	VERB
fbem-11464	68	14	the	the	DET
fbem-11464	68	15	target	target	NOUN
fbem-11464	68	16	during	during	ADP
fbem-11464	68	17	the	the	DET
fbem-11464	68	18	contract	contract	NOUN
fbem-11464	68	19	period	period	NOUN
fbem-11464	68	20	.	.	PUNCT
fbem-11464	69	1	however	however	ADV
fbem-11464	69	2	,	,	PUNCT
fbem-11464	69	3	surprisingly	surprisingly	ADV
fbem-11464	69	4	,	,	PUNCT
fbem-11464	69	5	in	in	ADP
fbem-11464	69	6	2019	2019	NUM
fbem-11464	69	7	,	,	PUNCT
fbem-11464	69	8	only	only	ADV
fbem-11464	69	9	one	one	NUM
fbem-11464	69	10	year	year	NOUN
fbem-11464	69	11	later	later	ADV
fbem-11464	69	12	,	,	PUNCT
fbem-11464	69	13	tongjitang	tongjitang	PROPN
fbem-11464	69	14	's	's	PART
fbem-11464	69	15	profits	profit	NOUN
fbem-11464	69	16	fell	fall	VERB
fbem-11464	69	17	sharply	sharply	ADV
fbem-11464	69	18	,	,	PUNCT
fbem-11464	69	19	with	with	ADP
fbem-11464	69	20	a	a	DET
fbem-11464	69	21	net	net	ADJ
fbem-11464	69	22	profit	profit	NOUN
fbem-11464	69	23	of	of	ADP
fbem-11464	69	24	only	only	ADV
fbem-11464	69	25	120	120	NUM
fbem-11464	69	26	million	million	NUM
fbem-11464	69	27	yuan	yuan	NOUN
fbem-11464	69	28	,	,	PUNCT
fbem-11464	69	29	down	down	ADV
fbem-11464	69	30	more	more	ADJ
fbem-11464	69	31	than	than	ADP
fbem-11464	69	32	76	76	NUM
fbem-11464	69	33	%	%	NOUN
fbem-11464	69	34	from	from	ADP
fbem-11464	69	35	2018	2018	NUM
fbem-11464	69	36	.	.	PUNCT
fbem-11464	70	1	tongjitang	tongjitang	PROPN
fbem-11464	70	2	explained	explain	VERB
fbem-11464	70	3	that	that	SCONJ
fbem-11464	70	4	the	the	DET
fbem-11464	70	5	apparent	apparent	ADJ
fbem-11464	70	6	decline	decline	NOUN
fbem-11464	70	7	in	in	ADP
fbem-11464	70	8	profit	profit	NOUN
fbem-11464	70	9	was	be	AUX
fbem-11464	70	10	due	due	ADJ
fbem-11464	70	11	to	to	ADP
fbem-11464	70	12	changes	change	NOUN
fbem-11464	70	13	in	in	ADP
fbem-11464	70	14	net	net	ADJ
fbem-11464	70	15	recognized	recognize	VERB
fbem-11464	70	16	income	income	NOUN
fbem-11464	70	17	in	in	ADP
fbem-11464	70	18	2019	2019	NUM
fbem-11464	70	19	due	due	ADP
fbem-11464	70	20	to	to	ADP
fbem-11464	70	21	changes	change	NOUN
fbem-11464	70	22	in	in	ADP
fbem-11464	70	23	agency	agency	NOUN
fbem-11464	70	24	channels	channel	NOUN
fbem-11464	70	25	,	,	PUNCT
fbem-11464	70	26	business	business	NOUN
fbem-11464	70	27	models	model	NOUN
fbem-11464	70	28	,	,	PUNCT
fbem-11464	70	29	and	and	CCONJ
fbem-11464	70	30	other	other	ADJ
fbem-11464	70	31	reasons	reason	NOUN
fbem-11464	70	32	.	.	PUNCT
fbem-11464	71	1	investors	investor	NOUN
fbem-11464	71	2	should	should	AUX
fbem-11464	71	3	be	be	AUX
fbem-11464	71	4	cautious	cautious	ADJ
fbem-11464	71	5	about	about	ADP
fbem-11464	71	6	the	the	DET
fbem-11464	71	7	veracity	veracity	NOUN
fbem-11464	71	8	of	of	ADP
fbem-11464	71	9	the	the	DET
fbem-11464	71	10	performance	performance	NOUN
fbem-11464	71	11	of	of	ADP
fbem-11464	71	12	companies	company	NOUN
fbem-11464	71	13	listed	list	VERB
fbem-11464	71	14	through	through	ADP
fbem-11464	71	15	reorganization	reorganization	NOUN
fbem-11464	71	16	in	in	ADP
fbem-11464	71	17	their	their	PRON
fbem-11464	71	18	day	day	NOUN
fbem-11464	71	19	-	-	PUNCT
fbem-11464	71	20	to	to	ADP
fbem-11464	71	21	-	-	PUNCT
fbem-11464	71	22	day	day	NOUN
fbem-11464	71	23	investments	investment	NOUN
fbem-11464	71	24	,	,	PUNCT
fbem-11464	71	25	especially	especially	ADV
fbem-11464	71	26	for	for	ADP
fbem-11464	71	27	companies	company	NOUN
fbem-11464	71	28	listed	list	VERB
fbem-11464	71	29	through	through	ADP
fbem-11464	71	30	performance	performance	NOUN
fbem-11464	71	31	betting	bet	VERB
fbem-11464	71	32	agreements	agreement	NOUN
fbem-11464	71	33	.	.	PUNCT
fbem-11464	72	1	while	while	SCONJ
fbem-11464	72	2	these	these	DET
fbem-11464	72	3	agreements	agreement	NOUN
fbem-11464	72	4	may	may	AUX
fbem-11464	72	5	provide	provide	VERB
fbem-11464	72	6	a	a	DET
fbem-11464	72	7	degree	degree	NOUN
fbem-11464	72	8	of	of	ADP
fbem-11464	72	9	protection	protection	NOUN
fbem-11464	72	10	,	,	PUNCT
fbem-11464	72	11	there	there	PRON
fbem-11464	72	12	are	be	VERB
fbem-11464	72	13	still	still	ADV
fbem-11464	72	14	risks	risk	NOUN
fbem-11464	72	15	,	,	PUNCT
fbem-11464	72	16	including	include	VERB
fbem-11464	72	17	the	the	DET
fbem-11464	72	18	possibility	possibility	NOUN
fbem-11464	72	19	of	of	ADP
fbem-11464	72	20	financial	financial	ADJ
fbem-11464	72	21	fraudulent	fraudulent	ADJ
fbem-11464	72	22	operations	operation	NOUN
fbem-11464	72	23	.	.	PUNCT
fbem-11464	73	1	therefore	therefore	ADV
fbem-11464	73	2	,	,	PUNCT
fbem-11464	73	3	when	when	SCONJ
fbem-11464	73	4	tongji	tongji	PROPN
fbem-11464	73	5	tang	tang	PROPN
fbem-11464	73	6	sets	set	VERB
fbem-11464	73	7	a	a	DET
fbem-11464	73	8	high	high	ADJ
fbem-11464	73	9	target	target	NOUN
fbem-11464	73	10	for	for	ADP
fbem-11464	73	11	performance	performance	NOUN
fbem-11464	73	12	betting	betting	NOUN
fbem-11464	73	13	,	,	PUNCT
fbem-11464	73	14	once	once	SCONJ
fbem-11464	73	15	the	the	DET
fbem-11464	73	16	actual	actual	ADJ
fbem-11464	73	17	net	net	ADJ
fbem-11464	73	18	profit	profit	NOUN
fbem-11464	73	19	fails	fail	VERB
fbem-11464	73	20	to	to	PART
fbem-11464	73	21	meet	meet	VERB
fbem-11464	73	22	the	the	DET
fbem-11464	73	23	set	set	NOUN
fbem-11464	73	24	conditions	condition	NOUN
fbem-11464	73	25	,	,	PUNCT
fbem-11464	73	26	investors	investor	NOUN
fbem-11464	73	27	need	need	VERB
fbem-11464	73	28	to	to	PART
fbem-11464	73	29	exercise	exercise	VERB
fbem-11464	73	30	prudent	prudent	ADJ
fbem-11464	73	31	judgment	judgment	NOUN
fbem-11464	73	32	and	and	CCONJ
fbem-11464	73	33	pay	pay	VERB
fbem-11464	73	34	attention	attention	NOUN
fbem-11464	73	35	to	to	ADP
fbem-11464	73	36	the	the	DET
fbem-11464	73	37	possibility	possibility	NOUN
fbem-11464	73	38	of	of	ADP
fbem-11464	73	39	financial	financial	ADJ
fbem-11464	73	40	fraud	fraud	NOUN
fbem-11464	73	41	.	.	PUNCT
fbem-11464	74	1	this	this	PRON
fbem-11464	74	2	emphasizes	emphasize	VERB
fbem-11464	74	3	that	that	SCONJ
fbem-11464	74	4	investors	investor	NOUN
fbem-11464	74	5	should	should	AUX
fbem-11464	74	6	fully	fully	ADV
fbem-11464	74	7	understand	understand	VERB
fbem-11464	74	8	the	the	DET
fbem-11464	74	9	company	company	NOUN
fbem-11464	74	10	's	's	PART
fbem-11464	74	11	financial	financial	ADJ
fbem-11464	74	12	position	position	NOUN
fbem-11464	74	13	,	,	PUNCT
fbem-11464	74	14	business	business	NOUN
fbem-11464	74	15	model	model	NOUN
fbem-11464	74	16	and	and	CCONJ
fbem-11464	74	17	risk	risk	NOUN
fbem-11464	74	18	factors	factor	NOUN
fbem-11464	74	19	when	when	SCONJ
fbem-11464	74	20	making	make	VERB
fbem-11464	74	21	investment	investment	NOUN
fbem-11464	74	22	decisions	decision	NOUN
fbem-11464	74	23	in	in	ADP
fbem-11464	74	24	order	order	NOUN
fbem-11464	74	25	to	to	PART
fbem-11464	74	26	make	make	VERB
fbem-11464	74	27	informed	informed	ADJ
fbem-11464	74	28	investment	investment	NOUN
fbem-11464	74	29	choices	choice	NOUN
fbem-11464	74	30	.	.	PUNCT
fbem-11464	75	1	3.3.2	3.3.2	X
fbem-11464	75	2	.	.	PUNCT
fbem-11464	76	1	urgent	urgent	ADJ
fbem-11464	76	2	need	need	NOUN
fbem-11464	76	3	for	for	SCONJ
fbem-11464	76	4	financing	financing	NOUN
fbem-11464	76	5	to	to	PART
fbem-11464	76	6	repay	repay	VERB
fbem-11464	76	7	borrowings	borrowing	NOUN
fbem-11464	76	8	from	from	ADP
fbem-11464	76	9	2017	2017	NUM
fbem-11464	76	10	to	to	ADP
fbem-11464	76	11	2020	2020	NUM
fbem-11464	76	12	,	,	PUNCT
fbem-11464	76	13	tongjitang	tongjitang	PROPN
fbem-11464	76	14	's	's	PART
fbem-11464	76	15	long	long	ADJ
fbem-11464	76	16	-	-	PUNCT
fbem-11464	76	17	term	term	NOUN
fbem-11464	76	18	borrowing	borrowing	NOUN
fbem-11464	76	19	has	have	AUX
fbem-11464	76	20	been	be	AUX
fbem-11464	76	21	zero	zero	NUM
fbem-11464	76	22	,	,	PUNCT
fbem-11464	76	23	while	while	SCONJ
fbem-11464	76	24	short	short	ADJ
fbem-11464	76	25	-	-	PUNCT
fbem-11464	76	26	term	term	NOUN
fbem-11464	76	27	borrowing	borrowing	NOUN
fbem-11464	76	28	has	have	AUX
fbem-11464	76	29	been	be	AUX
fbem-11464	76	30	climbing	climb	VERB
fbem-11464	76	31	year	year	NOUN
fbem-11464	76	32	by	by	ADP
fbem-11464	76	33	year	year	NOUN
fbem-11464	76	34	,	,	PUNCT
fbem-11464	76	35	from	from	ADP
fbem-11464	76	36	288	288	NUM
fbem-11464	76	37	million	million	NUM
fbem-11464	76	38	yuan	yuan	NOUN
fbem-11464	76	39	in	in	ADP
fbem-11464	76	40	2017	2017	NUM
fbem-11464	76	41	to	to	PART
fbem-11464	76	42	736	736	NUM
fbem-11464	76	43	million	million	NUM
fbem-11464	76	44	yuan	yuan	NOUN
fbem-11464	76	45	in	in	ADP
fbem-11464	76	46	2020	2020	NUM
fbem-11464	76	47	,	,	PUNCT
fbem-11464	76	48	an	an	DET
fbem-11464	76	49	increase	increase	NOUN
fbem-11464	76	50	of	of	ADP
fbem-11464	76	51	up	up	ADP
fbem-11464	76	52	to	to	PART
fbem-11464	76	53	156	156	NUM
fbem-11464	76	54	%	%	NOUN
fbem-11464	76	55	.	.	PUNCT
fbem-11464	77	1	the	the	DET
fbem-11464	77	2	rapid	rapid	ADJ
fbem-11464	77	3	growth	growth	NOUN
fbem-11464	77	4	of	of	ADP
fbem-11464	77	5	shortterm	shortterm	PROPN
fbem-11464	77	6	borrowing	borrow	VERB
fbem-11464	77	7	while	while	SCONJ
fbem-11464	77	8	long	long	ADJ
fbem-11464	77	9	-	-	PUNCT
fbem-11464	77	10	term	term	NOUN
fbem-11464	77	11	borrowing	borrowing	NOUN
fbem-11464	77	12	has	have	AUX
fbem-11464	77	13	been	be	AUX
fbem-11464	77	14	kept	keep	VERB
fbem-11464	77	15	at	at	ADP
fbem-11464	77	16	zero	zero	NUM
fbem-11464	77	17	,	,	PUNCT
fbem-11464	77	18	indicating	indicate	VERB
fbem-11464	77	19	that	that	SCONJ
fbem-11464	77	20	tongjitang	tongjitang	PROPN
fbem-11464	77	21	's	's	PART
fbem-11464	77	22	operating	operating	NOUN
fbem-11464	77	23	conditions	condition	NOUN
fbem-11464	77	24	are	be	AUX
fbem-11464	77	25	becoming	become	VERB
fbem-11464	77	26	more	more	ADV
fbem-11464	77	27	and	and	CCONJ
fbem-11464	77	28	more	more	ADV
fbem-11464	77	29	unpromising	unpromising	ADJ
fbem-11464	77	30	,	,	PUNCT
fbem-11464	77	31	and	and	CCONJ
fbem-11464	77	32	the	the	DET
fbem-11464	77	33	company	company	NOUN
fbem-11464	77	34	's	's	PART
fbem-11464	77	35	lack	lack	NOUN
fbem-11464	77	36	of	of	ADP
fbem-11464	77	37	credit	credit	NOUN
fbem-11464	77	38	capacity	capacity	NOUN
fbem-11464	77	39	in	in	ADP
fbem-11464	77	40	the	the	DET
fbem-11464	77	41	bank	bank	NOUN
fbem-11464	77	42	is	be	AUX
fbem-11464	77	43	mostly	mostly	ADV
fbem-11464	77	44	based	base	VERB
fbem-11464	77	45	on	on	ADP
fbem-11464	77	46	shortterm	shortterm	PROPN
fbem-11464	77	47	borrowing	borrowing	NOUN
fbem-11464	77	48	,	,	PUNCT
fbem-11464	77	49	and	and	CCONJ
fbem-11464	77	50	the	the	DET
fbem-11464	77	51	ability	ability	NOUN
fbem-11464	77	52	to	to	PART
fbem-11464	77	53	obtain	obtain	VERB
fbem-11464	77	54	long	long	ADJ
fbem-11464	77	55	-	-	PUNCT
fbem-11464	77	56	term	term	NOUN
fbem-11464	77	57	borrowing	borrowing	NOUN
fbem-11464	77	58	is	be	AUX
fbem-11464	77	59	poor	poor	ADJ
fbem-11464	77	60	.	.	PUNCT
fbem-11464	78	1	and	and	CCONJ
fbem-11464	78	2	tongjitang	tongjitang	PROPN
fbem-11464	78	3	company	company	NOUN
fbem-11464	78	4	in	in	ADP
fbem-11464	78	5	2019	2019	NUM
fbem-11464	78	6	occurred	occur	VERB
fbem-11464	78	7	bank	bank	NOUN
fbem-11464	78	8	borrowing	borrowing	NOUN
fbem-11464	78	9	overdue	overdue	ADJ
fbem-11464	78	10	about	about	ADV
fbem-11464	78	11	313	313	NUM
fbem-11464	78	12	million	million	NUM
fbem-11464	78	13	yuan	yuan	NOUN
fbem-11464	78	14	,	,	PUNCT
fbem-11464	78	15	until	until	ADP
fbem-11464	78	16	august	august	PROPN
fbem-11464	78	17	2020	2020	NUM
fbem-11464	78	18	the	the	DET
fbem-11464	78	19	overdue	overdue	ADJ
fbem-11464	78	20	borrowing	borrowing	NOUN
fbem-11464	78	21	is	be	AUX
fbem-11464	78	22	still	still	ADV
fbem-11464	78	23	138	138	NUM
fbem-11464	78	24	million	million	NUM
fbem-11464	78	25	yuan	yuan	NOUN
fbem-11464	78	26	has	have	AUX
fbem-11464	78	27	not	not	PART
fbem-11464	78	28	been	be	AUX
fbem-11464	78	29	returned	return	VERB
fbem-11464	78	30	,	,	PUNCT
fbem-11464	78	31	in	in	ADP
fbem-11464	78	32	this	this	DET
fbem-11464	78	33	case	case	NOUN
fbem-11464	78	34	tongjitang	tongjitang	NOUN
fbem-11464	78	35	can	can	AUX
fbem-11464	78	36	only	only	ADV
fbem-11464	78	37	negotiate	negotiate	VERB
fbem-11464	78	38	with	with	ADP
fbem-11464	78	39	the	the	DET
fbem-11464	78	40	bank	bank	NOUN
fbem-11464	78	41	and	and	CCONJ
fbem-11464	78	42	renew	renew	VERB
fbem-11464	78	43	the	the	DET
fbem-11464	78	44	borrowing	borrowing	NOUN
fbem-11464	78	45	.	.	PUNCT
fbem-11464	79	1	in	in	ADP
fbem-11464	79	2	april	april	PROPN
fbem-11464	79	3	2021	2021	NUM
fbem-11464	79	4	,	,	PUNCT
fbem-11464	79	5	tongjitang	tongjitang	PROPN
fbem-11464	79	6	medicine	medicine	NOUN
fbem-11464	79	7	released	release	VERB
fbem-11464	79	8	a	a	DET
fbem-11464	79	9	notice	notice	NOUN
fbem-11464	79	10	pointing	point	VERB
fbem-11464	79	11	out	out	ADP
fbem-11464	79	12	that	that	SCONJ
fbem-11464	79	13	in	in	ADP
fbem-11464	79	14	2018	2018	NUM
fbem-11464	79	15	the	the	DET
fbem-11464	79	16	issuance	issuance	NOUN
fbem-11464	79	17	of	of	ADP
fbem-11464	79	18	"	"	PUNCT
fbem-11464	79	19	18	18	NUM
fbem-11464	79	20	tongji	tongji	NOUN
fbem-11464	79	21	01	01	NUM
fbem-11464	79	22	"	"	PUNCT
fbem-11464	79	23	and	and	CCONJ
fbem-11464	79	24	"	"	PUNCT
fbem-11464	79	25	18	18	NUM
fbem-11464	79	26	tongji	tongji	NOUN
fbem-11464	79	27	02	02	NUM
fbem-11464	79	28	"	"	PUNCT
fbem-11464	79	29	two	two	NUM
fbem-11464	79	30	bonds	bond	NOUN
fbem-11464	79	31	appeared	appear	VERB
fbem-11464	79	32	significantly	significantly	ADV
fbem-11464	79	33	overdue	overdue	ADJ
fbem-11464	79	34	.	.	PUNCT
fbem-11464	80	1	from	from	ADP
fbem-11464	80	2	the	the	DET
fbem-11464	80	3	above	above	ADJ
fbem-11464	80	4	activities	activity	NOUN
fbem-11464	80	5	,	,	PUNCT
fbem-11464	80	6	it	it	PRON
fbem-11464	80	7	can	can	AUX
fbem-11464	80	8	be	be	AUX
fbem-11464	80	9	concluded	conclude	VERB
fbem-11464	80	10	that	that	SCONJ
fbem-11464	80	11	tongjitang	tongjitang	PROPN
fbem-11464	80	12	has	have	VERB
fbem-11464	80	13	difficulties	difficulty	NOUN
fbem-11464	80	14	in	in	ADP
fbem-11464	80	15	raising	raise	VERB
fbem-11464	80	16	liquidity	liquidity	NOUN
fbem-11464	80	17	,	,	PUNCT
fbem-11464	80	18	and	and	CCONJ
fbem-11464	80	19	its	its	PRON
fbem-11464	80	20	cash	cash	NOUN
fbem-11464	80	21	flow	flow	NOUN
fbem-11464	80	22	is	be	AUX
fbem-11464	80	23	very	very	ADV
fbem-11464	80	24	tight	tight	ADJ
fbem-11464	80	25	,	,	PUNCT
fbem-11464	80	26	facing	face	VERB
fbem-11464	80	27	overdue	overdue	ADJ
fbem-11464	80	28	loans	loan	NOUN
fbem-11464	80	29	and	and	CCONJ
fbem-11464	80	30	unpaid	unpaid	ADJ
fbem-11464	80	31	bonds	bond	NOUN
fbem-11464	80	32	of	of	ADP
fbem-11464	80	33	subsidiaries	subsidiary	NOUN
fbem-11464	80	34	,	,	PUNCT
fbem-11464	80	35	which	which	PRON
fbem-11464	80	36	in	in	ADP
fbem-11464	80	37	turn	turn	NOUN
fbem-11464	80	38	exacerbates	exacerbate	VERB
fbem-11464	80	39	the	the	DET
fbem-11464	80	40	cost	cost	NOUN
fbem-11464	80	41	of	of	ADP
fbem-11464	80	42	debt	debt	NOUN
fbem-11464	80	43	financing	financing	NOUN
fbem-11464	80	44	for	for	ADP
fbem-11464	80	45	tongjitang	tongjitang	PROPN
fbem-11464	80	46	.	.	PUNCT
fbem-11464	81	1	facing	face	VERB
fbem-11464	81	2	the	the	DET
fbem-11464	81	3	debt	debt	NOUN
fbem-11464	81	4	pressure	pressure	NOUN
fbem-11464	81	5	,	,	PUNCT
fbem-11464	81	6	tongji	tongji	NOUN
fbem-11464	81	7	tang	tang	NOUN
fbem-11464	81	8	can	can	AUX
fbem-11464	81	9	only	only	ADV
fbem-11464	81	10	keep	keep	VERB
fbem-11464	81	11	on	on	ADP
fbem-11464	81	12	making	make	VERB
fbem-11464	81	13	false	false	ADJ
fbem-11464	81	14	132	132	NUM
fbem-11464	81	15	statements	statement	NOUN
fbem-11464	81	16	to	to	ADP
fbem-11464	81	17	the	the	DET
fbem-11464	81	18	financial	financial	ADJ
fbem-11464	81	19	statements	statement	NOUN
fbem-11464	81	20	in	in	ADP
fbem-11464	81	21	order	order	NOUN
fbem-11464	81	22	to	to	PART
fbem-11464	81	23	obtain	obtain	VERB
fbem-11464	81	24	more	more	ADJ
fbem-11464	81	25	debt	debt	NOUN
fbem-11464	81	26	financing	financing	NOUN
fbem-11464	81	27	to	to	PART
fbem-11464	81	28	fill	fill	VERB
fbem-11464	81	29	the	the	DET
fbem-11464	81	30	overdue	overdue	ADJ
fbem-11464	81	31	debts	debt	NOUN
fbem-11464	81	32	.	.	PUNCT
fbem-11464	82	1	3.3.3	3.3.3	X
fbem-11464	82	2	.	.	PUNCT
fbem-11464	83	1	risks	risk	NOUN
fbem-11464	83	2	of	of	ADP
fbem-11464	83	3	delisting	delist	VERB
fbem-11464	83	4	the	the	DET
fbem-11464	83	5	securities	securities	PROPN
fbem-11464	83	6	and	and	CCONJ
fbem-11464	83	7	exchange	exchange	PROPN
fbem-11464	83	8	commission	commission	PROPN
fbem-11464	83	9	(	(	PUNCT
fbem-11464	83	10	sec	sec	PROPN
fbem-11464	83	11	)	)	PUNCT
fbem-11464	83	12	has	have	VERB
fbem-11464	83	13	specific	specific	ADJ
fbem-11464	83	14	regulations	regulation	NOUN
fbem-11464	83	15	related	relate	VERB
fbem-11464	83	16	to	to	ADP
fbem-11464	83	17	the	the	DET
fbem-11464	83	18	suspension	suspension	NOUN
fbem-11464	83	19	and	and	CCONJ
fbem-11464	83	20	delisting	delisting	NOUN
fbem-11464	83	21	of	of	ADP
fbem-11464	83	22	listed	list	VERB
fbem-11464	83	23	companies	company	NOUN
fbem-11464	83	24	,	,	PUNCT
fbem-11464	83	25	and	and	CCONJ
fbem-11464	83	26	listed	list	VERB
fbem-11464	83	27	companies	company	NOUN
fbem-11464	83	28	may	may	AUX
fbem-11464	83	29	avoid	avoid	VERB
fbem-11464	83	30	delisting	delist	VERB
fbem-11464	83	31	through	through	ADP
fbem-11464	83	32	fraud	fraud	NOUN
fbem-11464	83	33	when	when	SCONJ
fbem-11464	83	34	there	there	PRON
fbem-11464	83	35	is	be	VERB
fbem-11464	83	36	a	a	DET
fbem-11464	83	37	risk	risk	NOUN
fbem-11464	83	38	of	of	ADP
fbem-11464	83	39	non	non	ADJ
fbem-11464	83	40	-	-	NOUN
fbem-11464	83	41	compliance	compliance	NOUN
fbem-11464	83	42	with	with	ADP
fbem-11464	83	43	the	the	DET
fbem-11464	83	44	financial	financial	ADJ
fbem-11464	83	45	health	health	NOUN
fbem-11464	83	46	of	of	ADP
fbem-11464	83	47	the	the	DET
fbem-11464	83	48	listed	list	VERB
fbem-11464	83	49	company	company	NOUN
fbem-11464	83	50	.	.	PUNCT
fbem-11464	84	1	for	for	ADP
fbem-11464	84	2	example	example	NOUN
fbem-11464	84	3	,	,	PUNCT
fbem-11464	84	4	tongjitang	tongjitang	PROPN
fbem-11464	84	5	's	's	PART
fbem-11464	84	6	financial	financial	ADJ
fbem-11464	84	7	indicators	indicator	NOUN
fbem-11464	84	8	,	,	PUNCT
fbem-11464	84	9	including	include	VERB
fbem-11464	84	10	net	net	ADJ
fbem-11464	84	11	profit	profit	NOUN
fbem-11464	84	12	growth	growth	NOUN
fbem-11464	84	13	rate	rate	NOUN
fbem-11464	84	14	and	and	CCONJ
fbem-11464	84	15	asset	asset	NOUN
fbem-11464	84	16	growth	growth	NOUN
fbem-11464	84	17	rate	rate	NOUN
fbem-11464	84	18	,	,	PUNCT
fbem-11464	84	19	are	be	AUX
fbem-11464	84	20	used	use	VERB
fbem-11464	84	21	to	to	PART
fbem-11464	84	22	analyze	analyze	VERB
fbem-11464	84	23	tongjitang	tongjitang	PROPN
fbem-11464	84	24	's	's	PART
fbem-11464	84	25	financial	financial	ADJ
fbem-11464	84	26	status	status	NOUN
fbem-11464	84	27	and	and	CCONJ
fbem-11464	84	28	delisting	delist	VERB
fbem-11464	84	29	risk	risk	NOUN
fbem-11464	84	30	before	before	ADV
fbem-11464	84	31	and	and	CCONJ
fbem-11464	84	32	after	after	ADP
fbem-11464	84	33	the	the	DET
fbem-11464	84	34	implementation	implementation	NOUN
fbem-11464	84	35	of	of	ADP
fbem-11464	84	36	financial	financial	ADJ
fbem-11464	84	37	fraud.2016	fraud.2016	PROPN
fbem-11464	84	38	-	-	PUNCT
fbem-11464	84	39	2020	2020	NUM
fbem-11464	84	40	tongjitang	tongjitang	PROPN
fbem-11464	84	41	's	's	PART
fbem-11464	84	42	net	net	ADJ
fbem-11464	84	43	assets	asset	NOUN
fbem-11464	84	44	and	and	CCONJ
fbem-11464	84	45	tongjitang	tongjitang	PROPN
fbem-11464	84	46	's	's	PART
fbem-11464	84	47	net	net	ADJ
fbem-11464	84	48	profit	profit	NOUN
fbem-11464	84	49	growth	growth	NOUN
fbem-11464	84	50	rate	rate	NOUN
fbem-11464	84	51	show	show	VERB
fbem-11464	84	52	a	a	DET
fbem-11464	84	53	significant	significant	ADJ
fbem-11464	84	54	decline	decline	NOUN
fbem-11464	84	55	in	in	ADP
fbem-11464	84	56	the	the	DET
fbem-11464	84	57	state	state	NOUN
fbem-11464	84	58	,	,	PUNCT
fbem-11464	84	59	and	and	CCONJ
fbem-11464	84	60	the	the	DET
fbem-11464	84	61	company	company	NOUN
fbem-11464	84	62	continues	continue	VERB
fbem-11464	84	63	to	to	PART
fbem-11464	84	64	lose	lose	VERB
fbem-11464	84	65	money	money	NOUN
fbem-11464	84	66	.	.	PUNCT
fbem-11464	85	1	in	in	ADP
fbem-11464	85	2	summary	summary	NOUN
fbem-11464	85	3	,	,	PUNCT
fbem-11464	85	4	in	in	ADP
fbem-11464	85	5	this	this	DET
fbem-11464	85	6	state	state	NOUN
fbem-11464	85	7	tongjitang	tongjitang	NOUN
fbem-11464	85	8	can	can	AUX
fbem-11464	85	9	only	only	ADV
fbem-11464	85	10	implement	implement	VERB
fbem-11464	85	11	financial	financial	ADJ
fbem-11464	85	12	fraud	fraud	NOUN
fbem-11464	85	13	and	and	CCONJ
fbem-11464	85	14	disclose	disclose	VERB
fbem-11464	85	15	false	false	ADJ
fbem-11464	85	16	financial	financial	ADJ
fbem-11464	85	17	information	information	NOUN
fbem-11464	85	18	to	to	ADP
fbem-11464	85	19	the	the	DET
fbem-11464	85	20	outside	outside	ADJ
fbem-11464	85	21	world	world	NOUN
fbem-11464	85	22	,	,	PUNCT
fbem-11464	85	23	in	in	ADP
fbem-11464	85	24	order	order	NOUN
fbem-11464	85	25	to	to	PART
fbem-11464	85	26	allow	allow	VERB
fbem-11464	85	27	it	it	PRON
fbem-11464	85	28	to	to	PART
fbem-11464	85	29	temporarily	temporarily	ADV
fbem-11464	85	30	avoid	avoid	VERB
fbem-11464	85	31	the	the	DET
fbem-11464	85	32	possibility	possibility	NOUN
fbem-11464	85	33	of	of	ADP
fbem-11464	85	34	its	its	PRON
fbem-11464	85	35	delisting	delisting	NOUN
fbem-11464	85	36	,	,	PUNCT
fbem-11464	85	37	but	but	CCONJ
fbem-11464	85	38	also	also	ADV
fbem-11464	85	39	let	let	VERB
fbem-11464	85	40	the	the	DET
fbem-11464	85	41	stock	stock	NOUN
fbem-11464	85	42	price	price	NOUN
fbem-11464	85	43	has	have	AUX
fbem-11464	85	44	been	be	AUX
fbem-11464	85	45	kept	keep	VERB
fbem-11464	85	46	in	in	ADP
fbem-11464	85	47	a	a	DET
fbem-11464	85	48	higher	high	ADJ
fbem-11464	85	49	state	state	NOUN
fbem-11464	85	50	.	.	PUNCT
fbem-11464	86	1	3.4	3.4	NUM
fbem-11464	86	2	.	.	PUNCT
fbem-11464	86	3	financial	financial	ADJ
fbem-11464	86	4	fraud	fraud	NOUN
fbem-11464	86	5	regulatory	regulatory	ADJ
fbem-11464	86	6	analysis	analysis	NOUN
fbem-11464	86	7	(	(	PUNCT
fbem-11464	86	8	monitoring	monitoring	NOUN
fbem-11464	86	9	)	)	PUNCT
fbem-11464	86	10	3.4.1	3.4.1	NUM
fbem-11464	86	11	.	.	PUNCT
fbem-11464	86	12	excessive	excessive	ADJ
fbem-11464	86	13	centralization	centralization	NOUN
fbem-11464	86	14	of	of	ADP
fbem-11464	86	15	power	power	NOUN
fbem-11464	86	16	at	at	ADP
fbem-11464	86	17	the	the	DET
fbem-11464	86	18	managerial	managerial	ADJ
fbem-11464	86	19	level	level	NOUN
fbem-11464	86	20	the	the	DET
fbem-11464	86	21	behavior	behavior	NOUN
fbem-11464	86	22	of	of	ADP
fbem-11464	86	23	financial	financial	ADJ
fbem-11464	86	24	fraud	fraud	NOUN
fbem-11464	86	25	in	in	ADP
fbem-11464	86	26	tongjitang	tongjitang	PROPN
fbem-11464	86	27	company	company	NOUN
fbem-11464	86	28	is	be	AUX
fbem-11464	86	29	greatly	greatly	ADV
fbem-11464	86	30	related	relate	VERB
fbem-11464	86	31	to	to	ADP
fbem-11464	86	32	the	the	DET
fbem-11464	86	33	irrationality	irrationality	NOUN
fbem-11464	86	34	of	of	ADP
fbem-11464	86	35	the	the	DET
fbem-11464	86	36	equity	equity	NOUN
fbem-11464	86	37	structure	structure	NOUN
fbem-11464	86	38	within	within	ADP
fbem-11464	86	39	the	the	DET
fbem-11464	86	40	enterprise	enterprise	NOUN
fbem-11464	86	41	.	.	PUNCT
fbem-11464	87	1	excessive	excessive	ADJ
fbem-11464	87	2	concentration	concentration	NOUN
fbem-11464	87	3	of	of	ADP
fbem-11464	87	4	shareholding	shareholding	NOUN
fbem-11464	87	5	can	can	AUX
fbem-11464	87	6	easily	easily	ADV
fbem-11464	87	7	lead	lead	VERB
fbem-11464	87	8	to	to	PART
fbem-11464	87	9	benefit	benefit	VERB
fbem-11464	87	10	encroachment	encroachment	NOUN
fbem-11464	87	11	effect	effect	NOUN
fbem-11464	87	12	.	.	PUNCT
fbem-11464	88	1	the	the	DET
fbem-11464	88	2	largest	large	ADJ
fbem-11464	88	3	shareholder	shareholder	NOUN
fbem-11464	88	4	of	of	ADP
fbem-11464	88	5	tongjitang	tongjitang	PROPN
fbem-11464	88	6	's	's	PART
fbem-11464	88	7	shareholding	shareholding	NOUN
fbem-11464	88	8	structure	structure	NOUN
fbem-11464	88	9	is	be	AUX
fbem-11464	88	10	tongjitang	tongjitang	PROPN
fbem-11464	88	11	holding	holding	NOUN
fbem-11464	88	12	,	,	PUNCT
fbem-11464	88	13	which	which	PRON
fbem-11464	88	14	accounts	account	VERB
fbem-11464	88	15	for	for	ADP
fbem-11464	88	16	as	as	ADV
fbem-11464	88	17	high	high	ADJ
fbem-11464	88	18	as	as	ADP
fbem-11464	88	19	29.3	29.3	NUM
fbem-11464	88	20	%	%	NOUN
fbem-11464	88	21	,	,	PUNCT
fbem-11464	88	22	while	while	SCONJ
fbem-11464	88	23	tongjitang	tongjitang	PROPN
fbem-11464	88	24	holding	holding	NOUN
fbem-11464	88	25	is	be	AUX
fbem-11464	88	26	a	a	DET
fbem-11464	88	27	family	family	NOUN
fbem-11464	88	28	-	-	PUNCT
fbem-11464	88	29	type	type	NOUN
fbem-11464	88	30	holding	holding	NOUN
fbem-11464	88	31	of	of	ADP
fbem-11464	88	32	zhang	zhang	PROPN
fbem-11464	88	33	meihua	meihua	PROPN
fbem-11464	88	34	,	,	PUNCT
fbem-11464	88	35	whose	whose	DET
fbem-11464	88	36	shareholding	shareholding	NOUN
fbem-11464	88	37	of	of	ADP
fbem-11464	88	38	zhang	zhang	PROPN
fbem-11464	88	39	meihua	meihua	PROPN
fbem-11464	88	40	himself	himself	PRON
fbem-11464	88	41	and	and	CCONJ
fbem-11464	88	42	his	his	PRON
fbem-11464	88	43	wife	wife	NOUN
fbem-11464	88	44	and	and	CCONJ
fbem-11464	88	45	his	his	PRON
fbem-11464	88	46	son	son	NOUN
fbem-11464	88	47	accounts	account	VERB
fbem-11464	88	48	for	for	ADP
fbem-11464	88	49	as	as	ADV
fbem-11464	88	50	high	high	ADJ
fbem-11464	88	51	as	as	ADP
fbem-11464	88	52	100	100	NUM
fbem-11464	88	53	%	%	NOUN
fbem-11464	88	54	.	.	PUNCT
fbem-11464	89	1	under	under	ADP
fbem-11464	89	2	such	such	ADJ
fbem-11464	89	3	circumstances	circumstance	NOUN
fbem-11464	89	4	,	,	PUNCT
fbem-11464	89	5	if	if	SCONJ
fbem-11464	89	6	the	the	DET
fbem-11464	89	7	controlling	control	VERB
fbem-11464	89	8	shareholder	shareholder	NOUN
fbem-11464	89	9	has	have	VERB
fbem-11464	89	10	a	a	DET
fbem-11464	89	11	conflict	conflict	NOUN
fbem-11464	89	12	of	of	ADP
fbem-11464	89	13	interest	interest	NOUN
fbem-11464	89	14	with	with	ADP
fbem-11464	89	15	other	other	ADJ
fbem-11464	89	16	minority	minority	NOUN
fbem-11464	89	17	shareholders	shareholder	NOUN
fbem-11464	89	18	,	,	PUNCT
fbem-11464	89	19	the	the	DET
fbem-11464	89	20	controlling	control	VERB
fbem-11464	89	21	shareholder	shareholder	NOUN
fbem-11464	89	22	will	will	AUX
fbem-11464	89	23	utilize	utilize	VERB
fbem-11464	89	24	its	its	PRON
fbem-11464	89	25	huge	huge	ADJ
fbem-11464	89	26	shareholding	shareholding	NOUN
fbem-11464	89	27	to	to	PART
fbem-11464	89	28	gain	gain	VERB
fbem-11464	89	29	benefits	benefit	NOUN
fbem-11464	89	30	at	at	ADP
fbem-11464	89	31	the	the	DET
fbem-11464	89	32	expense	expense	NOUN
fbem-11464	89	33	of	of	ADP
fbem-11464	89	34	minority	minority	NOUN
fbem-11464	89	35	shareholders	shareholder	NOUN
fbem-11464	89	36	.	.	PUNCT
fbem-11464	90	1	in	in	ADP
fbem-11464	90	2	the	the	DET
fbem-11464	90	3	case	case	NOUN
fbem-11464	90	4	of	of	ADP
fbem-11464	90	5	financial	financial	ADJ
fbem-11464	90	6	fraud	fraud	NOUN
fbem-11464	90	7	in	in	ADP
fbem-11464	90	8	listed	list	VERB
fbem-11464	90	9	companies	company	NOUN
fbem-11464	90	10	,	,	PUNCT
fbem-11464	90	11	the	the	PRON
fbem-11464	90	12	more	more	ADV
fbem-11464	90	13	concentrated	concentrate	VERB
fbem-11464	90	14	the	the	DET
fbem-11464	90	15	shareholders	shareholder	NOUN
fbem-11464	90	16	,	,	PUNCT
fbem-11464	90	17	the	the	PRON
fbem-11464	90	18	greater	great	ADJ
fbem-11464	90	19	the	the	DET
fbem-11464	90	20	possibility	possibility	NOUN
fbem-11464	90	21	of	of	ADP
fbem-11464	90	22	financial	financial	ADJ
fbem-11464	90	23	fraud	fraud	NOUN
fbem-11464	90	24	.	.	PUNCT
fbem-11464	91	1	if	if	SCONJ
fbem-11464	91	2	tongji	tongji	PROPN
fbem-11464	91	3	tang	tang	PROPN
fbem-11464	91	4	has	have	VERB
fbem-11464	91	5	absolute	absolute	ADJ
fbem-11464	91	6	control	control	NOUN
fbem-11464	91	7	,	,	PUNCT
fbem-11464	91	8	zhang	zhang	PROPN
fbem-11464	91	9	meihua	meihua	PROPN
fbem-11464	91	10	's	's	PART
fbem-11464	91	11	family	family	NOUN
fbem-11464	91	12	can	can	AUX
fbem-11464	91	13	easily	easily	ADV
fbem-11464	91	14	control	control	VERB
fbem-11464	91	15	the	the	DET
fbem-11464	91	16	company	company	NOUN
fbem-11464	91	17	and	and	CCONJ
fbem-11464	91	18	influence	influence	VERB
fbem-11464	91	19	important	important	ADJ
fbem-11464	91	20	decisions	decision	NOUN
fbem-11464	91	21	without	without	ADP
fbem-11464	91	22	the	the	DET
fbem-11464	91	23	internal	internal	ADJ
fbem-11464	91	24	control	control	NOUN
fbem-11464	91	25	of	of	ADP
fbem-11464	91	26	other	other	ADJ
fbem-11464	91	27	shareholders	shareholder	NOUN
fbem-11464	91	28	,	,	PUNCT
fbem-11464	91	29	thus	thus	ADV
fbem-11464	91	30	giving	give	VERB
fbem-11464	91	31	zhang	zhang	PROPN
fbem-11464	91	32	meihua	meihua	PROPN
fbem-11464	91	33	the	the	DET
fbem-11464	91	34	opportunity	opportunity	NOUN
fbem-11464	91	35	to	to	PART
fbem-11464	91	36	commit	commit	VERB
fbem-11464	91	37	financial	financial	ADJ
fbem-11464	91	38	fraud	fraud	NOUN
fbem-11464	91	39	.	.	PUNCT
fbem-11464	92	1	3.4.2	3.4.2	NUM
fbem-11464	92	2	.	.	PUNCT
fbem-11464	92	3	higher	high	ADJ
fbem-11464	92	4	number	number	NOUN
fbem-11464	92	5	of	of	ADP
fbem-11464	92	6	internal	internal	ADJ
fbem-11464	92	7	control	control	NOUN
fbem-11464	92	8	gaps	gap	NOUN
fbem-11464	92	9	in	in	ADP
fbem-11464	92	10	terms	term	NOUN
fbem-11464	92	11	of	of	ADP
fbem-11464	92	12	the	the	DET
fbem-11464	92	13	preparation	preparation	NOUN
fbem-11464	92	14	of	of	ADP
fbem-11464	92	15	tongjitang	tongjitang	PROPN
fbem-11464	92	16	's	's	PART
fbem-11464	92	17	financial	financial	ADJ
fbem-11464	92	18	statements	statement	NOUN
fbem-11464	92	19	and	and	CCONJ
fbem-11464	92	20	the	the	DET
fbem-11464	92	21	determination	determination	NOUN
fbem-11464	92	22	of	of	ADP
fbem-11464	92	23	relevant	relevant	ADJ
fbem-11464	92	24	statement	statement	NOUN
fbem-11464	92	25	items	item	NOUN
fbem-11464	92	26	,	,	PUNCT
fbem-11464	92	27	tongjitang	tongjitang	PROPN
fbem-11464	92	28	has	have	VERB
fbem-11464	92	29	frequent	frequent	ADJ
fbem-11464	92	30	financial	financial	ADJ
fbem-11464	92	31	activities	activity	NOUN
fbem-11464	92	32	with	with	ADP
fbem-11464	92	33	its	its	PRON
fbem-11464	92	34	subsidiaries	subsidiary	NOUN
fbem-11464	92	35	,	,	PUNCT
fbem-11464	92	36	problems	problem	NOUN
fbem-11464	92	37	in	in	ADP
fbem-11464	92	38	the	the	DET
fbem-11464	92	39	procurement	procurement	NOUN
fbem-11464	92	40	business	business	NOUN
fbem-11464	92	41	and	and	CCONJ
fbem-11464	92	42	sales	sale	NOUN
fbem-11464	92	43	business	business	NOUN
fbem-11464	92	44	as	as	ADV
fbem-11464	92	45	well	well	ADV
fbem-11464	92	46	as	as	ADP
fbem-11464	92	47	significant	significant	ADJ
fbem-11464	92	48	deficiencies	deficiency	NOUN
fbem-11464	92	49	in	in	ADP
fbem-11464	92	50	asset	asset	NOUN
fbem-11464	92	51	management	management	NOUN
fbem-11464	92	52	and	and	CCONJ
fbem-11464	92	53	accounting	accounting	NOUN
fbem-11464	92	54	,	,	PUNCT
fbem-11464	92	55	financial	financial	ADJ
fbem-11464	92	56	reporting	reporting	NOUN
fbem-11464	92	57	and	and	CCONJ
fbem-11464	92	58	other	other	ADJ
fbem-11464	92	59	related	relate	VERB
fbem-11464	92	60	internal	internal	ADJ
fbem-11464	92	61	controls	control	NOUN
fbem-11464	92	62	.	.	PUNCT
fbem-11464	93	1	at	at	ADP
fbem-11464	93	2	the	the	DET
fbem-11464	93	3	same	same	ADJ
fbem-11464	93	4	time	time	NOUN
fbem-11464	93	5	,	,	PUNCT
fbem-11464	93	6	tongjitang	tongjitang	PROPN
fbem-11464	93	7	has	have	AUX
fbem-11464	93	8	not	not	PART
fbem-11464	93	9	been	be	AUX
fbem-11464	93	10	repaid	repay	VERB
fbem-11464	93	11	due	due	ADP
fbem-11464	93	12	to	to	ADP
fbem-11464	93	13	the	the	DET
fbem-11464	93	14	controlling	control	VERB
fbem-11464	93	15	shareholder	shareholder	NOUN
fbem-11464	93	16	's	's	PART
fbem-11464	93	17	encroachment	encroachment	NOUN
fbem-11464	93	18	on	on	ADP
fbem-11464	93	19	the	the	DET
fbem-11464	93	20	company	company	NOUN
fbem-11464	93	21	's	's	PART
fbem-11464	93	22	funds	fund	NOUN
fbem-11464	93	23	,	,	PUNCT
fbem-11464	93	24	which	which	PRON
fbem-11464	93	25	is	be	AUX
fbem-11464	93	26	one	one	NUM
fbem-11464	93	27	of	of	ADP
fbem-11464	93	28	the	the	DET
fbem-11464	93	29	main	main	ADJ
fbem-11464	93	30	factors	factor	NOUN
fbem-11464	93	31	of	of	ADP
fbem-11464	93	32	tongjitang	tongjitang	PROPN
fbem-11464	93	33	's	's	PART
fbem-11464	93	34	2019	2019	NUM
fbem-11464	93	35	annual	annual	ADJ
fbem-11464	93	36	report	report	NOUN
fbem-11464	93	37	by	by	ADP
fbem-11464	93	38	the	the	DET
fbem-11464	93	39	audit	audit	NOUN
fbem-11464	93	40	firm	firm	NOUN
fbem-11464	93	41	in	in	ADP
fbem-11464	93	42	which	which	PRON
fbem-11464	93	43	it	it	PRON
fbem-11464	93	44	was	be	AUX
fbem-11464	93	45	issued	issue	VERB
fbem-11464	93	46	an	an	DET
fbem-11464	93	47	inability	inability	NOUN
fbem-11464	93	48	to	to	PART
fbem-11464	93	49	express	express	VERB
fbem-11464	93	50	an	an	DET
fbem-11464	93	51	opinion	opinion	NOUN
fbem-11464	93	52	report	report	NOUN
fbem-11464	93	53	,	,	PUNCT
fbem-11464	93	54	tongjitang	tongjitang	PROPN
fbem-11464	93	55	's	's	PART
fbem-11464	93	56	period	period	NOUN
fbem-11464	93	57	-	-	PUNCT
fbem-11464	93	58	end	end	NOUN
fbem-11464	93	59	receivable	receivable	NOUN
fbem-11464	93	60	from	from	ADP
fbem-11464	93	61	the	the	DET
fbem-11464	93	62	controlling	control	VERB
fbem-11464	93	63	shareholder	shareholder	NOUN
fbem-11464	93	64	,	,	PUNCT
fbem-11464	93	65	hubei	hubei	PROPN
fbem-11464	93	66	tongjitang	tongjitang	PROPN
fbem-11464	93	67	investment	investment	PROPN
fbem-11464	93	68	company	company	NOUN
fbem-11464	93	69	limited	limit	VERB
fbem-11464	93	70	,	,	PUNCT
fbem-11464	93	71	non	non	ADJ
fbem-11464	93	72	-	-	ADJ
fbem-11464	93	73	operational	operational	ADJ
fbem-11464	93	74	accounted	account	VERB
fbem-11464	93	75	for	for	ADP
fbem-11464	93	76	1,046	1,046	NUM
fbem-11464	93	77	million	million	NUM
fbem-11464	93	78	yuan	yuan	NOUN
fbem-11464	93	79	of	of	ADP
fbem-11464	93	80	nonoperational	nonoperational	ADJ
fbem-11464	93	81	accounted	account	VERB
fbem-11464	93	82	for	for	ADP
fbem-11464	93	83	as	as	ADV
fbem-11464	93	84	much	much	ADJ
fbem-11464	93	85	as	as	ADP
fbem-11464	93	86	16.27	16.27	NUM
fbem-11464	93	87	%	%	NOUN
fbem-11464	93	88	of	of	ADP
fbem-11464	93	89	the	the	DET
fbem-11464	93	90	proportion	proportion	NOUN
fbem-11464	93	91	of	of	ADP
fbem-11464	93	92	the	the	DET
fbem-11464	93	93	net	net	ADJ
fbem-11464	93	94	assets	asset	NOUN
fbem-11464	93	95	of	of	ADP
fbem-11464	93	96	tongjitang	tongjitang	PROPN
fbem-11464	93	97	,	,	PUNCT
fbem-11464	93	98	and	and	CCONJ
fbem-11464	93	99	could	could	AUX
fbem-11464	93	100	not	not	PART
fbem-11464	93	101	provide	provide	VERB
fbem-11464	93	102	the	the	DET
fbem-11464	93	103	relevant	relevant	ADJ
fbem-11464	93	104	financial	financial	ADJ
fbem-11464	93	105	transactions	transaction	NOUN
fbem-11464	93	106	of	of	ADP
fbem-11464	93	107	the	the	DET
fbem-11464	93	108	complete	complete	ADJ
fbem-11464	93	109	information	information	NOUN
fbem-11464	93	110	,	,	PUNCT
fbem-11464	93	111	as	as	ADV
fbem-11464	93	112	well	well	ADV
fbem-11464	93	113	as	as	ADP
fbem-11464	93	114	the	the	DET
fbem-11464	93	115	issues	issue	NOUN
fbem-11464	93	116	of	of	ADP
fbem-11464	93	117	untimely	untimely	ADJ
fbem-11464	93	118	disclosure	disclosure	NOUN
fbem-11464	93	119	and	and	CCONJ
fbem-11464	93	120	undisclosed	undisclosed	ADJ
fbem-11464	93	121	guarantees	guarantee	NOUN
fbem-11464	93	122	to	to	ADP
fbem-11464	93	123	controlling	control	VERB
fbem-11464	93	124	shareholders	shareholder	NOUN
fbem-11464	93	125	and	and	CCONJ
fbem-11464	93	126	related	related	ADJ
fbem-11464	93	127	parties	party	NOUN
fbem-11464	93	128	and	and	CCONJ
fbem-11464	93	129	significant	significant	ADJ
fbem-11464	93	130	litigation	litigation	NOUN
fbem-11464	93	131	,	,	PUNCT
fbem-11464	93	132	and	and	CCONJ
fbem-11464	93	133	both	both	DET
fbem-11464	93	134	issues	issue	NOUN
fbem-11464	93	135	have	have	AUX
fbem-11464	93	136	not	not	PART
fbem-11464	93	137	gone	go	VERB
fbem-11464	93	138	through	through	ADP
fbem-11464	93	139	the	the	DET
fbem-11464	93	140	deliberation	deliberation	NOUN
fbem-11464	93	141	process	process	NOUN
fbem-11464	93	142	of	of	ADP
fbem-11464	93	143	the	the	DET
fbem-11464	93	144	shareholders	shareholder	NOUN
fbem-11464	93	145	'	'	PART
fbem-11464	93	146	general	general	ADJ
fbem-11464	93	147	meeting	meeting	NOUN
fbem-11464	93	148	and	and	CCONJ
fbem-11464	93	149	the	the	DET
fbem-11464	93	150	board	board	NOUN
fbem-11464	93	151	of	of	ADP
fbem-11464	93	152	directors	director	NOUN
fbem-11464	93	153	.	.	PUNCT
fbem-11464	94	1	obviously	obviously	ADV
fbem-11464	94	2	,	,	PUNCT
fbem-11464	94	3	the	the	DET
fbem-11464	94	4	inaction	inaction	NOUN
fbem-11464	94	5	of	of	ADP
fbem-11464	94	6	the	the	DET
fbem-11464	94	7	shareholders	shareholder	NOUN
fbem-11464	94	8	'	'	PART
fbem-11464	94	9	general	general	ADJ
fbem-11464	94	10	meeting	meeting	NOUN
fbem-11464	94	11	and	and	CCONJ
fbem-11464	94	12	the	the	DET
fbem-11464	94	13	board	board	NOUN
fbem-11464	94	14	of	of	ADP
fbem-11464	94	15	directors	director	NOUN
fbem-11464	94	16	of	of	ADP
fbem-11464	94	17	xinjiang	xinjiang	PROPN
fbem-11464	94	18	tongjitang	tongjitang	PROPN
fbem-11464	94	19	and	and	CCONJ
fbem-11464	94	20	the	the	DET
fbem-11464	94	21	imperfection	imperfection	NOUN
fbem-11464	94	22	of	of	ADP
fbem-11464	94	23	the	the	DET
fbem-11464	94	24	supervisory	supervisory	ADJ
fbem-11464	94	25	committee	committee	NOUN
fbem-11464	94	26	and	and	CCONJ
fbem-11464	94	27	the	the	DET
fbem-11464	94	28	internal	internal	ADJ
fbem-11464	94	29	audit	audit	NOUN
fbem-11464	94	30	system	system	NOUN
fbem-11464	94	31	have	have	AUX
fbem-11464	94	32	brought	bring	VERB
fbem-11464	94	33	opportunities	opportunity	NOUN
fbem-11464	94	34	for	for	ADP
fbem-11464	94	35	the	the	DET
fbem-11464	94	36	violation	violation	NOUN
fbem-11464	94	37	of	of	ADP
fbem-11464	94	38	information	information	NOUN
fbem-11464	94	39	disclosure	disclosure	NOUN
fbem-11464	94	40	.	.	PUNCT
fbem-11464	95	1	3.4.3	3.4.3	X
fbem-11464	95	2	.	.	PUNCT
fbem-11464	96	1	external	external	ADJ
fbem-11464	96	2	audit	audit	NOUN
fbem-11464	96	3	failures	failure	NOUN
fbem-11464	96	4	as	as	SCONJ
fbem-11464	96	5	can	can	AUX
fbem-11464	96	6	be	be	AUX
fbem-11464	96	7	seen	see	VERB
fbem-11464	96	8	from	from	ADP
fbem-11464	96	9	the	the	DET
fbem-11464	96	10	notification	notification	NOUN
fbem-11464	96	11	letter	letter	NOUN
fbem-11464	96	12	issued	issue	VERB
fbem-11464	96	13	by	by	ADP
fbem-11464	96	14	the	the	DET
fbem-11464	96	15	sfc	sfc	NOUN
fbem-11464	97	1	,	,	PUNCT
fbem-11464	97	2	the	the	DET
fbem-11464	97	3	fact	fact	NOUN
fbem-11464	97	4	is	be	AUX
fbem-11464	97	5	that	that	SCONJ
fbem-11464	97	6	tongjitang	tongjitang	PROPN
fbem-11464	97	7	's	's	PART
fbem-11464	97	8	annual	annual	ADJ
fbem-11464	97	9	report	report	NOUN
fbem-11464	97	10	for	for	ADP
fbem-11464	97	11	the	the	DET
fbem-11464	97	12	years	year	NOUN
fbem-11464	97	13	2016	2016	NUM
fbem-11464	97	14	-	-	SYM
fbem-11464	97	15	2020	2020	NUM
fbem-11464	97	16	was	be	AUX
fbem-11464	97	17	reported	report	VERB
fbem-11464	97	18	with	with	ADP
fbem-11464	97	19	false	false	ADJ
fbem-11464	97	20	content	content	NOUN
fbem-11464	97	21	,	,	PUNCT
fbem-11464	97	22	however	however	ADV
fbem-11464	97	23	,	,	PUNCT
fbem-11464	97	24	as	as	ADP
fbem-11464	97	25	of	of	ADP
fbem-11464	97	26	2019	2019	NUM
fbem-11464	97	27	,	,	PUNCT
fbem-11464	97	28	the	the	DET
fbem-11464	97	29	accounting	accounting	NOUN
fbem-11464	97	30	firm	firm	NOUN
fbem-11464	97	31	of	of	ADP
fbem-11464	97	32	its	its	PRON
fbem-11464	97	33	auditor	auditor	NOUN
fbem-11464	97	34	has	have	AUX
fbem-11464	97	35	only	only	ADV
fbem-11464	97	36	issued	issue	VERB
fbem-11464	97	37	an	an	DET
fbem-11464	97	38	audit	audit	NOUN
fbem-11464	97	39	report	report	NOUN
fbem-11464	97	40	with	with	ADP
fbem-11464	97	41	an	an	DET
fbem-11464	97	42	inability	inability	NOUN
fbem-11464	97	43	to	to	PART
fbem-11464	97	44	express	express	VERB
fbem-11464	97	45	an	an	DET
fbem-11464	97	46	opinion	opinion	NOUN
fbem-11464	97	47	,	,	PUNCT
fbem-11464	97	48	and	and	CCONJ
fbem-11464	97	49	the	the	DET
fbem-11464	97	50	firm	firm	NOUN
fbem-11464	97	51	has	have	AUX
fbem-11464	97	52	been	be	AUX
fbem-11464	97	53	issuing	issue	VERB
fbem-11464	97	54	a	a	DET
fbem-11464	97	55	standard	standard	ADJ
fbem-11464	97	56	unqualified	unqualified	ADJ
fbem-11464	97	57	audit	audit	NOUN
fbem-11464	97	58	report	report	NOUN
fbem-11464	97	59	during	during	ADP
fbem-11464	97	60	the	the	DET
fbem-11464	97	61	first	first	ADJ
fbem-11464	97	62	three	three	NUM
fbem-11464	97	63	years	year	NOUN
fbem-11464	97	64	.	.	PUNCT
fbem-11464	98	1	even	even	ADV
fbem-11464	98	2	if	if	SCONJ
fbem-11464	98	3	the	the	DET
fbem-11464	98	4	means	mean	NOUN
fbem-11464	98	5	of	of	ADP
fbem-11464	98	6	financial	financial	ADJ
fbem-11464	98	7	fraud	fraud	NOUN
fbem-11464	98	8	is	be	AUX
fbem-11464	98	9	extremely	extremely	ADV
fbem-11464	98	10	covert	covert	ADJ
fbem-11464	98	11	,	,	PUNCT
fbem-11464	98	12	three	three	NUM
fbem-11464	98	13	years	year	NOUN
fbem-11464	98	14	is	be	AUX
fbem-11464	98	15	still	still	ADV
fbem-11464	98	16	traceable	traceable	ADJ
fbem-11464	98	17	in	in	ADP
fbem-11464	98	18	the	the	DET
fbem-11464	98	19	financial	financial	ADJ
fbem-11464	98	20	statements	statement	NOUN
fbem-11464	98	21	.	.	PUNCT
fbem-11464	99	1	this	this	PRON
fbem-11464	99	2	is	be	AUX
fbem-11464	99	3	also	also	ADV
fbem-11464	99	4	enough	enough	ADJ
fbem-11464	99	5	to	to	PART
fbem-11464	99	6	prove	prove	VERB
fbem-11464	99	7	that	that	SCONJ
fbem-11464	99	8	before	before	SCONJ
fbem-11464	99	9	2019	2019	NUM
fbem-11464	99	10	daxin	daxin	NOUN
fbem-11464	99	11	accounting	accounting	NOUN
fbem-11464	99	12	firm	firm	NOUN
fbem-11464	99	13	failed	fail	VERB
fbem-11464	99	14	to	to	PART
fbem-11464	99	15	be	be	AUX
fbem-11464	99	16	diligent	diligent	ADJ
fbem-11464	99	17	and	and	CCONJ
fbem-11464	99	18	responsible	responsible	ADJ
fbem-11464	99	19	in	in	ADP
fbem-11464	99	20	its	its	PRON
fbem-11464	99	21	work	work	NOUN
fbem-11464	99	22	,	,	PUNCT
fbem-11464	99	23	let	let	VERB
fbem-11464	99	24	tongjitang	tongjitang	PROPN
fbem-11464	99	25	's	's	PART
fbem-11464	99	26	financial	financial	ADJ
fbem-11464	99	27	fraud	fraud	NOUN
fbem-11464	99	28	for	for	ADP
fbem-11464	99	29	many	many	ADJ
fbem-11464	99	30	years	year	NOUN
fbem-11464	99	31	,	,	PUNCT
fbem-11464	99	32	and	and	CCONJ
fbem-11464	99	33	caused	cause	VERB
fbem-11464	99	34	great	great	ADJ
fbem-11464	99	35	damage	damage	NOUN
fbem-11464	99	36	to	to	ADP
fbem-11464	99	37	the	the	DET
fbem-11464	99	38	interests	interest	NOUN
fbem-11464	99	39	of	of	ADP
fbem-11464	99	40	small	small	ADJ
fbem-11464	99	41	and	and	CCONJ
fbem-11464	99	42	medium	medium	ADJ
fbem-11464	99	43	-	-	PUNCT
fbem-11464	99	44	sized	sized	ADJ
fbem-11464	99	45	investors	investor	NOUN
fbem-11464	99	46	.	.	PUNCT
fbem-11464	100	1	3.5	3.5	NUM
fbem-11464	100	2	.	.	PUNCT
fbem-11464	101	1	analysis	analysis	NOUN
fbem-11464	101	2	of	of	ADP
fbem-11464	101	3	financial	financial	ADJ
fbem-11464	101	4	fraud	fraud	NOUN
fbem-11464	101	5	results	result	NOUN
fbem-11464	101	6	(	(	PUNCT
fbem-11464	101	7	endresults	endresult	NOUN
fbem-11464	101	8	)	)	PUNCT
fbem-11464	101	9	at	at	ADP
fbem-11464	101	10	the	the	DET
fbem-11464	101	11	end	end	NOUN
fbem-11464	101	12	of	of	ADP
fbem-11464	101	13	the	the	DET
fbem-11464	101	14	investigation	investigation	NOUN
fbem-11464	101	15	into	into	ADP
fbem-11464	101	16	tongjitang	tongjitang	PROPN
fbem-11464	101	17	's	's	PART
fbem-11464	101	18	alleged	allege	VERB
fbem-11464	101	19	illegal	illegal	ADJ
fbem-11464	101	20	disclosure	disclosure	NOUN
fbem-11464	101	21	,	,	PUNCT
fbem-11464	101	22	the	the	DET
fbem-11464	101	23	sfc	sfc	NOUN
fbem-11464	101	24	imposed	impose	VERB
fbem-11464	101	25	a	a	DET
fbem-11464	101	26	fine	fine	NOUN
fbem-11464	101	27	of	of	ADP
fbem-11464	101	28	rmb	rmb	PROPN
fbem-11464	101	29	3	3	NUM
fbem-11464	101	30	million	million	NUM
fbem-11464	101	31	on	on	ADP
fbem-11464	101	32	tongjitang	tongjitang	PROPN
fbem-11464	101	33	;	;	PUNCT
fbem-11464	101	34	a	a	DET
fbem-11464	101	35	fine	fine	NOUN
fbem-11464	101	36	of	of	ADP
fbem-11464	101	37	rmb	rmb	PROPN
fbem-11464	101	38	5	5	NUM
fbem-11464	101	39	million	million	NUM
fbem-11464	101	40	and	and	CCONJ
fbem-11464	101	41	a	a	DET
fbem-11464	101	42	lifetime	lifetime	NOUN
fbem-11464	101	43	ban	ban	NOUN
fbem-11464	101	44	on	on	ADP
fbem-11464	101	45	zhang	zhang	PROPN
fbem-11464	101	46	meihua	meihua	PROPN
fbem-11464	101	47	,	,	PUNCT
fbem-11464	101	48	chairman	chairman	NOUN
fbem-11464	101	49	of	of	ADP
fbem-11464	101	50	the	the	DET
fbem-11464	101	51	board	board	NOUN
fbem-11464	101	52	of	of	ADP
fbem-11464	101	53	directors	director	NOUN
fbem-11464	101	54	,	,	PUNCT
fbem-11464	101	55	and	and	CCONJ
fbem-11464	101	56	li	li	PROPN
fbem-11464	101	57	qing	qing	PROPN
fbem-11464	101	58	,	,	PUNCT
fbem-11464	101	59	general	general	ADJ
fbem-11464	101	60	manager	manager	NOUN
fbem-11464	101	61	and	and	CCONJ
fbem-11464	101	62	director	director	NOUN
fbem-11464	101	63	of	of	ADP
fbem-11464	101	64	the	the	DET
fbem-11464	101	65	company	company	NOUN
fbem-11464	101	66	;	;	PUNCT
fbem-11464	101	67	and	and	CCONJ
fbem-11464	101	68	a	a	DET
fbem-11464	101	69	fine	fine	NOUN
fbem-11464	101	70	of	of	ADP
fbem-11464	101	71	rmb	rmb	PROPN
fbem-11464	101	72	1	1	NUM
fbem-11464	101	73	million	million	NUM
fbem-11464	101	74	and	and	CCONJ
fbem-11464	101	75	a	a	DET
fbem-11464	101	76	10	10	NUM
fbem-11464	101	77	-	-	PUNCT
fbem-11464	101	78	year	year	NOUN
fbem-11464	101	79	ban	ban	NOUN
fbem-11464	101	80	on	on	ADP
fbem-11464	101	81	wei	wei	PROPN
fbem-11464	101	82	junqiao	junqiao	PROPN
fbem-11464	101	83	,	,	PUNCT
fbem-11464	101	84	head	head	NOUN
fbem-11464	101	85	of	of	ADP
fbem-11464	101	86	the	the	DET
fbem-11464	101	87	finance	finance	NOUN
fbem-11464	101	88	department	department	NOUN
fbem-11464	101	89	.	.	PUNCT
fbem-11464	102	1	the	the	DET
fbem-11464	102	2	amount	amount	NOUN
fbem-11464	102	3	of	of	ADP
fbem-11464	102	4	the	the	DET
fbem-11464	102	5	fine	fine	NOUN
fbem-11464	102	6	is	be	AUX
fbem-11464	102	7	very	very	ADV
fbem-11464	102	8	huge	huge	ADJ
fbem-11464	102	9	for	for	ADP
fbem-11464	102	10	ordinary	ordinary	ADJ
fbem-11464	102	11	people	people	NOUN
fbem-11464	102	12	,	,	PUNCT
fbem-11464	102	13	but	but	CCONJ
fbem-11464	102	14	it	it	PRON
fbem-11464	102	15	is	be	AUX
fbem-11464	102	16	only	only	ADV
fbem-11464	102	17	minimal	minimal	ADJ
fbem-11464	102	18	compared	compare	VERB
fbem-11464	102	19	to	to	ADP
fbem-11464	102	20	the	the	DET
fbem-11464	102	21	huge	huge	ADJ
fbem-11464	102	22	gains	gain	NOUN
fbem-11464	102	23	made	make	VERB
fbem-11464	102	24	by	by	ADP
fbem-11464	102	25	the	the	DET
fbem-11464	102	26	company	company	NOUN
fbem-11464	102	27	's	's	PART
fbem-11464	102	28	falsified	falsified	ADJ
fbem-11464	102	29	and	and	CCONJ
fbem-11464	102	30	issued	issue	VERB
fbem-11464	102	31	shares	share	NOUN
fbem-11464	102	32	.	.	PUNCT
fbem-11464	103	1	tongjitang	tongjitang	PROPN
fbem-11464	103	2	's	's	PART
fbem-11464	103	3	counterfeiting	counterfeit	VERB
fbem-11464	103	4	behavior	behavior	NOUN
fbem-11464	103	5	for	for	ADP
fbem-11464	103	6	many	many	ADJ
fbem-11464	103	7	consecutive	consecutive	ADJ
fbem-11464	103	8	years	year	NOUN
fbem-11464	103	9	from	from	ADP
fbem-11464	103	10	2016	2016	NUM
fbem-11464	103	11	to	to	ADP
fbem-11464	103	12	2019	2019	NUM
fbem-11464	103	13	has	have	AUX
fbem-11464	103	14	only	only	ADV
fbem-11464	103	15	been	be	AUX
fbem-11464	103	16	discovered	discover	VERB
fbem-11464	103	17	to	to	ADP
fbem-11464	103	18	this	this	DET
fbem-11464	103	19	day	day	NOUN
fbem-11464	103	20	and	and	CCONJ
fbem-11464	103	21	subjected	subject	VERB
fbem-11464	103	22	to	to	ADP
fbem-11464	103	23	administrative	administrative	ADJ
fbem-11464	103	24	penalties	penalty	NOUN
fbem-11464	103	25	in	in	ADP
fbem-11464	103	26	accordance	accordance	NOUN
fbem-11464	103	27	with	with	ADP
fbem-11464	103	28	the	the	DET
fbem-11464	103	29	law	law	NOUN
fbem-11464	103	30	,	,	PUNCT
fbem-11464	103	31	and	and	CCONJ
fbem-11464	103	32	it	it	PRON
fbem-11464	103	33	can	can	AUX
fbem-11464	103	34	be	be	AUX
fbem-11464	103	35	seen	see	VERB
fbem-11464	103	36	that	that	SCONJ
fbem-11464	103	37	tongjitang	tongjitang	PROPN
fbem-11464	103	38	's	's	PART
fbem-11464	103	39	actual	actual	ADJ
fbem-11464	103	40	controller	controller	NOUN
fbem-11464	103	41	has	have	AUX
fbem-11464	103	42	not	not	PART
fbem-11464	103	43	been	be	AUX
fbem-11464	103	44	deterred	deter	VERB
fbem-11464	103	45	by	by	ADP
fbem-11464	103	46	the	the	DET
fbem-11464	103	47	penalties	penalty	NOUN
fbem-11464	103	48	,	,	PUNCT
fbem-11464	103	49	and	and	CCONJ
fbem-11464	103	50	that	that	PRON
fbem-11464	103	51	's	be	AUX
fbem-11464	103	52	why	why	SCONJ
fbem-11464	103	53	it	it	PRON
fbem-11464	103	54	will	will	AUX
fbem-11464	103	55	be	be	AUX
fbem-11464	103	56	able	able	ADJ
fbem-11464	103	57	to	to	PART
fbem-11464	103	58	falsify	falsify	VERB
fbem-11464	103	59	its	its	PRON
fbem-11464	103	60	financial	financial	ADJ
fbem-11464	103	61	statements	statement	NOUN
fbem-11464	103	62	for	for	ADP
fbem-11464	103	63	many	many	ADJ
fbem-11464	103	64	years	year	NOUN
fbem-11464	103	65	in	in	ADP
fbem-11464	103	66	a	a	DET
fbem-11464	103	67	row	row	NOUN
fbem-11464	103	68	,	,	PUNCT
fbem-11464	103	69	to	to	ADP
fbem-11464	103	70	implementation	implementation	NOUN
fbem-11464	103	71	of	of	ADP
fbem-11464	103	72	financial	financial	ADJ
fbem-11464	103	73	fraud	fraud	NOUN
fbem-11464	103	74	.	.	PUNCT
fbem-11464	104	1	4	4	X
fbem-11464	104	2	.	.	X
fbem-11464	104	3	tongjitang	tongjitang	PROPN
fbem-11464	104	4	financial	financial	PROPN
fbem-11464	104	5	fraud	fraud	PROPN
fbem-11464	104	6	case	case	NOUN
fbem-11464	104	7	study	study	NOUN
fbem-11464	104	8	suggestions	suggestion	NOUN
fbem-11464	104	9	and	and	CCONJ
fbem-11464	104	10	measures	measure	NOUN
fbem-11464	104	11	4.1	4.1	NUM
fbem-11464	104	12	.	.	PUNCT
fbem-11464	105	1	fraudster	fraudster	PROPN
fbem-11464	105	2	's	's	PART
fbem-11464	105	3	perspective	perspective	NOUN
fbem-11464	105	4	4.1.1	4.1.1	NUM
fbem-11464	105	5	.	.	PUNCT
fbem-11464	106	1	remuneration	remuneration	NOUN
fbem-11464	106	2	incentives	incentive	NOUN
fbem-11464	106	3	for	for	ADP
fbem-11464	106	4	independent	independent	ADJ
fbem-11464	106	5	directors	director	NOUN
fbem-11464	106	6	in	in	ADP
fbem-11464	106	7	general	general	ADJ
fbem-11464	106	8	,	,	PUNCT
fbem-11464	106	9	remuneration	remuneration	NOUN
fbem-11464	106	10	incentives	incentive	NOUN
fbem-11464	106	11	are	be	AUX
fbem-11464	106	12	an	an	DET
fbem-11464	106	13	important	important	ADJ
fbem-11464	106	14	factor	factor	NOUN
fbem-11464	106	15	that	that	PRON
fbem-11464	106	16	positively	positively	ADV
fbem-11464	106	17	affects	affect	VERB
fbem-11464	106	18	the	the	DET
fbem-11464	106	19	performance	performance	NOUN
fbem-11464	106	20	of	of	ADP
fbem-11464	106	21	independent	independent	ADJ
fbem-11464	106	22	directors	director	NOUN
fbem-11464	106	23	'	'	PART
fbem-11464	106	24	duties	duty	NOUN
fbem-11464	106	25	and	and	CCONJ
fbem-11464	106	26	is	be	AUX
fbem-11464	106	27	very	very	ADV
fbem-11464	106	28	useful	useful	ADJ
fbem-11464	106	29	for	for	ADP
fbem-11464	106	30	improving	improve	VERB
fbem-11464	106	31	their	their	PRON
fbem-11464	106	32	supervisory	supervisory	ADJ
fbem-11464	106	33	effectiveness	effectiveness	NOUN
fbem-11464	106	34	.	.	PUNCT
fbem-11464	107	1	first	first	ADV
fbem-11464	107	2	of	of	ADP
fbem-11464	107	3	all	all	PRON
fbem-11464	107	4	,	,	PUNCT
fbem-11464	107	5	remuneration	remuneration	NOUN
fbem-11464	107	6	incentives	incentive	NOUN
fbem-11464	107	7	can	can	AUX
fbem-11464	107	8	stimulate	stimulate	VERB
fbem-11464	107	9	the	the	DET
fbem-11464	107	10	enthusiasm	enthusiasm	NOUN
fbem-11464	107	11	and	and	CCONJ
fbem-11464	107	12	sense	sense	NOUN
fbem-11464	107	13	of	of	ADP
fbem-11464	107	14	responsibility	responsibility	NOUN
fbem-11464	107	15	of	of	ADP
fbem-11464	107	16	independent	independent	ADJ
fbem-11464	107	17	directors	director	NOUN
fbem-11464	107	18	,	,	PUNCT
fbem-11464	107	19	make	make	VERB
fbem-11464	107	20	them	they	PRON
fbem-11464	107	21	participate	participate	VERB
fbem-11464	107	22	in	in	ADP
fbem-11464	107	23	corporate	corporate	ADJ
fbem-11464	107	24	governance	governance	NOUN
fbem-11464	107	25	more	more	ADV
fbem-11464	107	26	diligently	diligently	ADV
fbem-11464	107	27	,	,	PUNCT
fbem-11464	107	28	and	and	CCONJ
fbem-11464	107	29	improve	improve	VERB
fbem-11464	107	30	the	the	DET
fbem-11464	107	31	efficiency	efficiency	NOUN
fbem-11464	107	32	of	of	ADP
fbem-11464	107	33	their	their	PRON
fbem-11464	107	34	duties	duty	NOUN
fbem-11464	107	35	.	.	PUNCT
fbem-11464	108	1	secondly	secondly	ADV
fbem-11464	108	2	,	,	PUNCT
fbem-11464	108	3	remuneration	remuneration	NOUN
fbem-11464	108	4	incentives	incentive	NOUN
fbem-11464	108	5	can	can	AUX
fbem-11464	108	6	motivate	motivate	VERB
fbem-11464	108	7	independent	independent	ADJ
fbem-11464	108	8	directors	director	NOUN
fbem-11464	108	9	to	to	PART
fbem-11464	108	10	pay	pay	VERB
fbem-11464	108	11	more	more	ADJ
fbem-11464	108	12	attention	attention	NOUN
fbem-11464	108	13	to	to	ADP
fbem-11464	108	14	the	the	DET
fbem-11464	108	15	company	company	NOUN
fbem-11464	108	16	's	's	PART
fbem-11464	108	17	operating	operating	NOUN
fbem-11464	108	18	conditions	condition	NOUN
fbem-11464	108	19	and	and	CCONJ
fbem-11464	108	20	financial	financial	ADJ
fbem-11464	108	21	performance	performance	NOUN
fbem-11464	108	22	.	.	PUNCT
fbem-11464	109	1	by	by	ADP
fbem-11464	109	2	virtue	virtue	NOUN
fbem-11464	109	3	of	of	ADP
fbem-11464	109	4	their	their	PRON
fbem-11464	109	5	independence	independence	NOUN
fbem-11464	109	6	and	and	CCONJ
fbem-11464	109	7	professional	professional	ADJ
fbem-11464	109	8	ability	ability	NOUN
fbem-11464	109	9	,	,	PUNCT
fbem-11464	109	10	independent	independent	ADJ
fbem-11464	109	11	directors	director	NOUN
fbem-11464	109	12	will	will	AUX
fbem-11464	109	13	analyze	analyze	VERB
fbem-11464	109	14	complex	complex	ADJ
fbem-11464	109	15	financial	financial	ADJ
fbem-11464	109	16	information	information	NOUN
fbem-11464	109	17	and	and	CCONJ
fbem-11464	109	18	consider	consider	VERB
fbem-11464	109	19	key	key	ADJ
fbem-11464	109	20	matters	matter	NOUN
fbem-11464	109	21	more	more	ADV
fbem-11464	109	22	carefully	carefully	ADV
fbem-11464	109	23	during	during	ADP
fbem-11464	109	24	the	the	DET
fbem-11464	109	25	performance	performance	NOUN
fbem-11464	109	26	of	of	ADP
fbem-11464	109	27	their	their	PRON
fbem-11464	109	28	duties	duty	NOUN
fbem-11464	109	29	,	,	PUNCT
fbem-11464	109	30	in	in	ADP
fbem-11464	109	31	order	order	NOUN
fbem-11464	109	32	to	to	PART
fbem-11464	109	33	obtain	obtain	VERB
fbem-11464	109	34	sufficient	sufficient	ADJ
fbem-11464	109	35	and	and	CCONJ
fbem-11464	109	36	effective	effective	ADJ
fbem-11464	109	37	information	information	NOUN
fbem-11464	109	38	to	to	PART
fbem-11464	109	39	identify	identify	VERB
fbem-11464	109	40	and	and	CCONJ
fbem-11464	109	41	133	133	NUM
fbem-11464	109	42	supervise	supervise	VERB
fbem-11464	109	43	the	the	DET
fbem-11464	109	44	irregularities	irregularity	NOUN
fbem-11464	109	45	of	of	ADP
fbem-11464	109	46	the	the	DET
fbem-11464	109	47	management	management	NOUN
fbem-11464	109	48	and	and	CCONJ
fbem-11464	109	49	controlling	control	VERB
fbem-11464	109	50	shareholders	shareholder	NOUN
fbem-11464	109	51	,	,	PUNCT
fbem-11464	109	52	and	and	CCONJ
fbem-11464	109	53	to	to	PART
fbem-11464	109	54	prevent	prevent	VERB
fbem-11464	109	55	these	these	DET
fbem-11464	109	56	behaviors	behavior	NOUN
fbem-11464	109	57	from	from	ADP
fbem-11464	109	58	harming	harm	VERB
fbem-11464	109	59	the	the	DET
fbem-11464	109	60	interests	interest	NOUN
fbem-11464	109	61	of	of	ADP
fbem-11464	109	62	minority	minority	NOUN
fbem-11464	109	63	shareholders	shareholder	NOUN
fbem-11464	109	64	.	.	PUNCT
fbem-11464	110	1	finally	finally	ADV
fbem-11464	110	2	,	,	PUNCT
fbem-11464	110	3	financial	financial	ADJ
fbem-11464	110	4	gain	gain	NOUN
fbem-11464	110	5	is	be	AUX
fbem-11464	110	6	the	the	DET
fbem-11464	110	7	most	most	ADV
fbem-11464	110	8	direct	direct	ADJ
fbem-11464	110	9	and	and	CCONJ
fbem-11464	110	10	certain	certain	ADJ
fbem-11464	110	11	reward	reward	NOUN
fbem-11464	110	12	for	for	ADP
fbem-11464	110	13	independent	independent	ADJ
fbem-11464	110	14	directors	director	NOUN
fbem-11464	110	15	,	,	PUNCT
fbem-11464	110	16	and	and	CCONJ
fbem-11464	110	17	is	be	AUX
fbem-11464	110	18	one	one	NUM
fbem-11464	110	19	of	of	ADP
fbem-11464	110	20	the	the	DET
fbem-11464	110	21	motivations	motivation	NOUN
fbem-11464	110	22	for	for	ADP
fbem-11464	110	23	independent	independent	ADJ
fbem-11464	110	24	directors	director	NOUN
fbem-11464	110	25	to	to	PART
fbem-11464	110	26	perform	perform	VERB
fbem-11464	110	27	their	their	PRON
fbem-11464	110	28	duties	duty	NOUN
fbem-11464	110	29	seriously	seriously	ADV
fbem-11464	110	30	.	.	PUNCT
fbem-11464	111	1	4.1.2	4.1.2	X
fbem-11464	111	2	.	.	PUNCT
fbem-11464	111	3	innovative	innovative	ADJ
fbem-11464	111	4	independent	independent	ADJ
fbem-11464	111	5	director	director	NOUN
fbem-11464	111	6	appointments	appointment	NOUN
fbem-11464	111	7	independent	independent	ADJ
fbem-11464	111	8	directors	director	NOUN
fbem-11464	111	9	should	should	AUX
fbem-11464	111	10	conscientiously	conscientiously	ADV
fbem-11464	111	11	fulfill	fulfill	VERB
fbem-11464	111	12	their	their	PRON
fbem-11464	111	13	duties	duty	NOUN
fbem-11464	111	14	to	to	PART
fbem-11464	111	15	safeguard	safeguard	VERB
fbem-11464	111	16	the	the	DET
fbem-11464	111	17	interests	interest	NOUN
fbem-11464	111	18	of	of	ADP
fbem-11464	111	19	the	the	DET
fbem-11464	111	20	company	company	NOUN
fbem-11464	111	21	as	as	ADP
fbem-11464	111	22	a	a	DET
fbem-11464	111	23	whole	whole	NOUN
fbem-11464	111	24	,	,	PUNCT
fbem-11464	111	25	and	and	CCONJ
fbem-11464	111	26	in	in	ADP
fbem-11464	111	27	particular	particular	ADJ
fbem-11464	111	28	,	,	PUNCT
fbem-11464	111	29	pay	pay	VERB
fbem-11464	111	30	attention	attention	NOUN
fbem-11464	111	31	to	to	ADP
fbem-11464	111	32	the	the	DET
fbem-11464	111	33	legitimate	legitimate	ADJ
fbem-11464	111	34	rights	right	NOUN
fbem-11464	111	35	and	and	CCONJ
fbem-11464	111	36	interests	interest	NOUN
fbem-11464	111	37	of	of	ADP
fbem-11464	111	38	small	small	ADJ
fbem-11464	111	39	and	and	CCONJ
fbem-11464	111	40	medium	medium	ADJ
fbem-11464	111	41	-	-	PUNCT
fbem-11464	111	42	sized	sized	ADJ
fbem-11464	111	43	shareholders	shareholder	NOUN
fbem-11464	111	44	to	to	PART
fbem-11464	111	45	ensure	ensure	VERB
fbem-11464	111	46	that	that	SCONJ
fbem-11464	111	47	they	they	PRON
fbem-11464	111	48	are	be	AUX
fbem-11464	111	49	not	not	PART
fbem-11464	111	50	jeopardized	jeopardize	VERB
fbem-11464	111	51	.	.	PUNCT
fbem-11464	112	1	as	as	SCONJ
fbem-11464	112	2	members	member	NOUN
fbem-11464	112	3	of	of	ADP
fbem-11464	112	4	the	the	DET
fbem-11464	112	5	board	board	NOUN
fbem-11464	112	6	of	of	ADP
fbem-11464	112	7	directors	director	NOUN
fbem-11464	112	8	enjoy	enjoy	VERB
fbem-11464	112	9	voting	voting	NOUN
fbem-11464	112	10	rights	right	NOUN
fbem-11464	112	11	in	in	ADP
fbem-11464	112	12	proportion	proportion	NOUN
fbem-11464	112	13	to	to	ADP
fbem-11464	112	14	their	their	PRON
fbem-11464	112	15	shareholdings	shareholding	NOUN
fbem-11464	112	16	,	,	PUNCT
fbem-11464	112	17	they	they	PRON
fbem-11464	112	18	are	be	AUX
fbem-11464	112	19	essentially	essentially	ADV
fbem-11464	112	20	controlled	control	VERB
fbem-11464	112	21	by	by	ADP
fbem-11464	112	22	the	the	DET
fbem-11464	112	23	major	major	ADJ
fbem-11464	112	24	shareholders	shareholder	NOUN
fbem-11464	112	25	.	.	PUNCT
fbem-11464	113	1	therefore	therefore	ADV
fbem-11464	113	2	,	,	PUNCT
fbem-11464	113	3	it	it	PRON
fbem-11464	113	4	is	be	AUX
fbem-11464	113	5	recommended	recommend	VERB
fbem-11464	113	6	that	that	SCONJ
fbem-11464	113	7	independent	independent	ADJ
fbem-11464	113	8	directors	director	NOUN
fbem-11464	113	9	be	be	AUX
fbem-11464	113	10	identified	identify	VERB
fbem-11464	113	11	through	through	ADP
fbem-11464	113	12	the	the	DET
fbem-11464	113	13	recommendation	recommendation	NOUN
fbem-11464	113	14	and	and	CCONJ
fbem-11464	113	15	election	election	NOUN
fbem-11464	113	16	of	of	ADP
fbem-11464	113	17	small	small	ADJ
fbem-11464	113	18	and	and	CCONJ
fbem-11464	113	19	medium	medium	ADJ
fbem-11464	113	20	-	-	PUNCT
fbem-11464	113	21	sized	sized	ADJ
fbem-11464	113	22	shareholders	shareholder	NOUN
fbem-11464	113	23	,	,	PUNCT
fbem-11464	113	24	with	with	ADP
fbem-11464	113	25	incumbent	incumbent	ADJ
fbem-11464	113	26	independent	independent	ADJ
fbem-11464	113	27	directors	director	NOUN
fbem-11464	113	28	recommending	recommend	VERB
fbem-11464	113	29	replacement	replacement	NOUN
fbem-11464	113	30	independent	independent	ADJ
fbem-11464	113	31	directors	director	NOUN
fbem-11464	113	32	.	.	PUNCT
fbem-11464	114	1	4.1.3	4.1.3	X
fbem-11464	114	2	.	.	PUNCT
fbem-11464	114	3	critical	critical	ADJ
fbem-11464	114	4	review	review	NOUN
fbem-11464	114	5	of	of	ADP
fbem-11464	114	6	independent	independent	ADJ
fbem-11464	114	7	directors	director	NOUN
fbem-11464	114	8	'	'	PART
fbem-11464	114	9	qualifications	qualification	NOUN
fbem-11464	114	10	at	at	ADP
fbem-11464	114	11	present	present	ADJ
fbem-11464	114	12	,	,	PUNCT
fbem-11464	114	13	independent	independent	ADJ
fbem-11464	114	14	directors	director	NOUN
fbem-11464	114	15	in	in	ADP
fbem-11464	114	16	china	china	PROPN
fbem-11464	114	17	are	be	AUX
fbem-11464	114	18	mainly	mainly	ADV
fbem-11464	114	19	technical	technical	ADJ
fbem-11464	114	20	experts	expert	NOUN
fbem-11464	114	21	,	,	PUNCT
fbem-11464	114	22	scholars	scholar	NOUN
fbem-11464	114	23	,	,	PUNCT
fbem-11464	114	24	social	social	ADJ
fbem-11464	114	25	celebrities	celebrity	NOUN
fbem-11464	114	26	,	,	PUNCT
fbem-11464	114	27	as	as	ADV
fbem-11464	114	28	well	well	ADV
fbem-11464	114	29	as	as	ADP
fbem-11464	114	30	lawyers	lawyer	NOUN
fbem-11464	114	31	and	and	CCONJ
fbem-11464	114	32	accountants	accountant	NOUN
fbem-11464	114	33	,	,	PUNCT
fbem-11464	114	34	most	most	ADJ
fbem-11464	114	35	of	of	ADP
fbem-11464	114	36	whom	whom	PRON
fbem-11464	114	37	have	have	VERB
fbem-11464	114	38	a	a	DET
fbem-11464	114	39	social	social	ADJ
fbem-11464	114	40	background	background	NOUN
fbem-11464	114	41	.	.	PUNCT
fbem-11464	115	1	however	however	ADV
fbem-11464	115	2	,	,	PUNCT
fbem-11464	115	3	independent	independent	ADJ
fbem-11464	115	4	directors	director	NOUN
fbem-11464	115	5	not	not	PART
fbem-11464	115	6	only	only	ADV
fbem-11464	115	7	need	need	VERB
fbem-11464	115	8	to	to	PART
fbem-11464	115	9	have	have	VERB
fbem-11464	115	10	specialized	specialized	ADJ
fbem-11464	115	11	knowledge	knowledge	NOUN
fbem-11464	115	12	in	in	ADP
fbem-11464	115	13	law	law	NOUN
fbem-11464	115	14	,	,	PUNCT
fbem-11464	115	15	finance	finance	NOUN
fbem-11464	115	16	,	,	PUNCT
fbem-11464	115	17	finance	finance	NOUN
fbem-11464	115	18	or	or	CCONJ
fbem-11464	115	19	economic	economic	ADJ
fbem-11464	115	20	management	management	NOUN
fbem-11464	115	21	,	,	PUNCT
fbem-11464	115	22	but	but	CCONJ
fbem-11464	115	23	also	also	ADV
fbem-11464	115	24	should	should	AUX
fbem-11464	115	25	have	have	VERB
fbem-11464	115	26	a	a	DET
fbem-11464	115	27	comprehensive	comprehensive	ADJ
fbem-11464	115	28	strategic	strategic	ADJ
fbem-11464	115	29	vision	vision	NOUN
fbem-11464	115	30	.	.	PUNCT
fbem-11464	116	1	in	in	ADP
fbem-11464	116	2	this	this	DET
fbem-11464	116	3	sense	sense	NOUN
fbem-11464	116	4	,	,	PUNCT
fbem-11464	116	5	independent	independent	ADJ
fbem-11464	116	6	directors	director	NOUN
fbem-11464	116	7	should	should	AUX
fbem-11464	116	8	be	be	AUX
fbem-11464	116	9	one	one	NUM
fbem-11464	116	10	of	of	ADP
fbem-11464	116	11	the	the	DET
fbem-11464	116	12	best	good	ADJ
fbem-11464	116	13	talents	talent	NOUN
fbem-11464	116	14	in	in	ADP
fbem-11464	116	15	the	the	DET
fbem-11464	116	16	capital	capital	NOUN
fbem-11464	116	17	market	market	NOUN
fbem-11464	116	18	,	,	PUNCT
fbem-11464	116	19	capable	capable	ADJ
fbem-11464	116	20	of	of	ADP
fbem-11464	116	21	giving	give	VERB
fbem-11464	116	22	constructive	constructive	ADJ
fbem-11464	116	23	advice	advice	NOUN
fbem-11464	116	24	on	on	ADP
fbem-11464	116	25	the	the	DET
fbem-11464	116	26	management	management	NOUN
fbem-11464	116	27	of	of	ADP
fbem-11464	116	28	the	the	DET
fbem-11464	116	29	company	company	NOUN
fbem-11464	116	30	,	,	PUNCT
fbem-11464	116	31	possessing	possess	VERB
fbem-11464	116	32	the	the	DET
fbem-11464	116	33	ability	ability	NOUN
fbem-11464	116	34	to	to	PART
fbem-11464	116	35	confront	confront	VERB
fbem-11464	116	36	the	the	DET
fbem-11464	116	37	major	major	ADJ
fbem-11464	116	38	shareholders	shareholder	NOUN
fbem-11464	116	39	and	and	CCONJ
fbem-11464	116	40	protecting	protect	VERB
fbem-11464	116	41	the	the	DET
fbem-11464	116	42	rights	right	NOUN
fbem-11464	116	43	and	and	CCONJ
fbem-11464	116	44	interests	interest	NOUN
fbem-11464	116	45	of	of	ADP
fbem-11464	116	46	small	small	ADJ
fbem-11464	116	47	and	and	CCONJ
fbem-11464	116	48	medium	medium	ADJ
fbem-11464	116	49	-	-	PUNCT
fbem-11464	116	50	sized	sized	ADJ
fbem-11464	116	51	shareholders	shareholder	NOUN
fbem-11464	116	52	.	.	PUNCT
fbem-11464	117	1	4.1.4	4.1.4	X
fbem-11464	117	2	.	.	PUNCT
fbem-11464	118	1	guarantee	guarantee	VERB
fbem-11464	118	2	that	that	SCONJ
fbem-11464	118	3	independent	independent	ADJ
fbem-11464	118	4	directors	director	NOUN
fbem-11464	118	5	enjoy	enjoy	VERB
fbem-11464	118	6	full	full	ADJ
fbem-11464	118	7	independence	independence	NOUN
fbem-11464	118	8	and	and	CCONJ
fbem-11464	118	9	the	the	DET
fbem-11464	118	10	right	right	NOUN
fbem-11464	118	11	to	to	PART
fbem-11464	118	12	information	information	NOUN
fbem-11464	118	13	this	this	PRON
fbem-11464	118	14	is	be	AUX
fbem-11464	118	15	the	the	DET
fbem-11464	118	16	key	key	NOUN
fbem-11464	118	17	to	to	ADP
fbem-11464	118	18	the	the	DET
fbem-11464	118	19	effective	effective	ADJ
fbem-11464	118	20	performance	performance	NOUN
fbem-11464	118	21	of	of	ADP
fbem-11464	118	22	independent	independent	ADJ
fbem-11464	118	23	directors	director	NOUN
fbem-11464	118	24	.	.	PUNCT
fbem-11464	119	1	in	in	ADP
fbem-11464	119	2	order	order	NOUN
fbem-11464	119	3	to	to	PART
fbem-11464	119	4	better	well	ADV
fbem-11464	119	5	utilize	utilize	VERB
fbem-11464	119	6	the	the	DET
fbem-11464	119	7	role	role	NOUN
fbem-11464	119	8	of	of	ADP
fbem-11464	119	9	independent	independent	ADJ
fbem-11464	119	10	directors	director	NOUN
fbem-11464	119	11	and	and	CCONJ
fbem-11464	119	12	protect	protect	VERB
fbem-11464	119	13	the	the	DET
fbem-11464	119	14	interests	interest	NOUN
fbem-11464	119	15	of	of	ADP
fbem-11464	119	16	investors	investor	NOUN
fbem-11464	119	17	,	,	PUNCT
fbem-11464	119	18	in	in	ADP
fbem-11464	119	19	addition	addition	NOUN
fbem-11464	119	20	to	to	ADP
fbem-11464	119	21	further	far	ADV
fbem-11464	119	22	strengthening	strengthen	VERB
fbem-11464	119	23	the	the	DET
fbem-11464	119	24	sense	sense	NOUN
fbem-11464	119	25	of	of	ADP
fbem-11464	119	26	responsibility	responsibility	NOUN
fbem-11464	119	27	of	of	ADP
fbem-11464	119	28	the	the	DET
fbem-11464	119	29	independent	independent	ADJ
fbem-11464	119	30	directors	director	NOUN
fbem-11464	119	31	themselves	themselves	PRON
fbem-11464	119	32	,	,	PUNCT
fbem-11464	119	33	listed	list	VERB
fbem-11464	119	34	companies	company	NOUN
fbem-11464	119	35	need	need	VERB
fbem-11464	119	36	to	to	PART
fbem-11464	119	37	provide	provide	VERB
fbem-11464	119	38	more	more	ADV
fbem-11464	119	39	adequate	adequate	ADJ
fbem-11464	119	40	safeguards	safeguard	NOUN
fbem-11464	119	41	,	,	PUNCT
fbem-11464	119	42	such	such	ADJ
fbem-11464	119	43	as	as	ADP
fbem-11464	119	44	providing	provide	VERB
fbem-11464	119	45	the	the	DET
fbem-11464	119	46	necessary	necessary	ADJ
fbem-11464	119	47	materials	material	NOUN
fbem-11464	119	48	required	require	VERB
fbem-11464	119	49	by	by	ADP
fbem-11464	119	50	the	the	DET
fbem-11464	119	51	independent	independent	ADJ
fbem-11464	119	52	directors	director	NOUN
fbem-11464	119	53	for	for	ADP
fbem-11464	119	54	the	the	DET
fbem-11464	119	55	performance	performance	NOUN
fbem-11464	119	56	of	of	ADP
fbem-11464	119	57	their	their	PRON
fbem-11464	119	58	duties	duty	NOUN
fbem-11464	119	59	,	,	PUNCT
fbem-11464	119	60	and	and	CCONJ
fbem-11464	119	61	responding	respond	VERB
fbem-11464	119	62	to	to	ADP
fbem-11464	119	63	the	the	DET
fbem-11464	119	64	queries	query	NOUN
fbem-11464	119	65	and	and	CCONJ
fbem-11464	119	66	opinions	opinion	NOUN
fbem-11464	119	67	put	put	VERB
fbem-11464	119	68	forward	forward	ADV
fbem-11464	119	69	by	by	ADP
fbem-11464	119	70	the	the	DET
fbem-11464	119	71	independent	independent	ADJ
fbem-11464	119	72	directors	director	NOUN
fbem-11464	119	73	in	in	ADP
fbem-11464	119	74	a	a	DET
fbem-11464	119	75	timely	timely	ADJ
fbem-11464	119	76	manner	manner	NOUN
fbem-11464	119	77	.	.	PUNCT
fbem-11464	120	1	in	in	ADP
fbem-11464	120	2	the	the	DET
fbem-11464	120	3	course	course	NOUN
fbem-11464	120	4	of	of	ADP
fbem-11464	120	5	performing	perform	VERB
fbem-11464	120	6	their	their	PRON
fbem-11464	120	7	duties	duty	NOUN
fbem-11464	120	8	,	,	PUNCT
fbem-11464	120	9	relevant	relevant	ADJ
fbem-11464	120	10	information	information	NOUN
fbem-11464	120	11	should	should	AUX
fbem-11464	120	12	be	be	AUX
fbem-11464	120	13	strictly	strictly	ADV
fbem-11464	120	14	scrutinized	scrutinize	VERB
fbem-11464	120	15	before	before	ADP
fbem-11464	120	16	signing	sign	VERB
fbem-11464	120	17	documents	document	NOUN
fbem-11464	120	18	,	,	PUNCT
fbem-11464	120	19	and	and	CCONJ
fbem-11464	120	20	independent	independent	ADJ
fbem-11464	120	21	directors	director	NOUN
fbem-11464	120	22	have	have	VERB
fbem-11464	120	23	the	the	DET
fbem-11464	120	24	right	right	NOUN
fbem-11464	120	25	to	to	PART
fbem-11464	120	26	refuse	refuse	VERB
fbem-11464	120	27	to	to	PART
fbem-11464	120	28	sign	sign	VERB
fbem-11464	120	29	.	.	PUNCT
fbem-11464	121	1	4.2	4.2	NUM
fbem-11464	121	2	.	.	PUNCT
fbem-11464	122	1	fraud	fraud	NOUN
fbem-11464	122	2	tips	tip	NOUN
fbem-11464	122	3	perspective	perspective	VERB
fbem-11464	122	4	4.2.1	4.2.1	NUM
fbem-11464	122	5	.	.	PUNCT
fbem-11464	123	1	prohibition	prohibition	NOUN
fbem-11464	123	2	of	of	ADP
fbem-11464	123	3	related	related	ADJ
fbem-11464	123	4	party	party	NOUN
fbem-11464	123	5	collusion	collusion	NOUN
fbem-11464	123	6	in	in	ADP
fbem-11464	123	7	counterfeiting	counterfeiting	NOUN
fbem-11464	123	8	in	in	ADP
fbem-11464	123	9	the	the	DET
fbem-11464	123	10	case	case	NOUN
fbem-11464	123	11	of	of	ADP
fbem-11464	123	12	tongjitang	tongjitang	PROPN
fbem-11464	123	13	's	's	PART
fbem-11464	123	14	falsification	falsification	NOUN
fbem-11464	123	15	,	,	PUNCT
fbem-11464	123	16	the	the	DET
fbem-11464	123	17	number	number	NOUN
fbem-11464	123	18	of	of	ADP
fbem-11464	123	19	false	false	ADJ
fbem-11464	123	20	related	relate	VERB
fbem-11464	123	21	party	party	NOUN
fbem-11464	123	22	transactions	transaction	NOUN
fbem-11464	123	23	involved	involve	VERB
fbem-11464	123	24	is	be	AUX
fbem-11464	123	25	large	large	ADJ
fbem-11464	123	26	and	and	CCONJ
fbem-11464	123	27	the	the	DET
fbem-11464	123	28	amount	amount	NOUN
fbem-11464	123	29	is	be	AUX
fbem-11464	123	30	huge	huge	ADJ
fbem-11464	123	31	.	.	PUNCT
fbem-11464	124	1	so	so	ADV
fbem-11464	124	2	it	it	PRON
fbem-11464	124	3	should	should	AUX
fbem-11464	124	4	be	be	AUX
fbem-11464	124	5	excluded	exclude	VERB
fbem-11464	124	6	that	that	SCONJ
fbem-11464	124	7	the	the	DET
fbem-11464	124	8	non	non	ADJ
fbem-11464	124	9	-	-	ADJ
fbem-11464	124	10	fair	fair	ADJ
fbem-11464	124	11	transaction	transaction	NOUN
fbem-11464	124	12	behavior	behavior	NOUN
fbem-11464	124	13	occurs	occur	VERB
fbem-11464	124	14	between	between	ADP
fbem-11464	124	15	the	the	DET
fbem-11464	124	16	subjects	subject	NOUN
fbem-11464	124	17	with	with	ADP
fbem-11464	124	18	obvious	obvious	ADJ
fbem-11464	124	19	related	related	ADJ
fbem-11464	124	20	relationship	relationship	NOUN
fbem-11464	124	21	,	,	PUNCT
fbem-11464	124	22	and	and	CCONJ
fbem-11464	124	23	the	the	DET
fbem-11464	124	24	external	external	ADJ
fbem-11464	124	25	audit	audit	NOUN
fbem-11464	124	26	should	should	AUX
fbem-11464	124	27	pay	pay	VERB
fbem-11464	124	28	extra	extra	ADJ
fbem-11464	124	29	attention	attention	NOUN
fbem-11464	124	30	in	in	ADP
fbem-11464	124	31	the	the	DET
fbem-11464	124	32	execution	execution	NOUN
fbem-11464	124	33	of	of	ADP
fbem-11464	124	34	the	the	DET
fbem-11464	124	35	work	work	NOUN
fbem-11464	124	36	and	and	CCONJ
fbem-11464	124	37	make	make	VERB
fbem-11464	124	38	inquiry	inquiry	NOUN
fbem-11464	124	39	and	and	CCONJ
fbem-11464	124	40	inspection	inspection	NOUN
fbem-11464	124	41	,	,	PUNCT
fbem-11464	124	42	on	on	ADP
fbem-11464	124	43	the	the	DET
fbem-11464	124	44	other	other	ADJ
fbem-11464	124	45	hand	hand	NOUN
fbem-11464	124	46	,	,	PUNCT
fbem-11464	124	47	the	the	DET
fbem-11464	124	48	business	business	NOUN
fbem-11464	124	49	sector	sector	NOUN
fbem-11464	124	50	should	should	AUX
fbem-11464	124	51	update	update	VERB
fbem-11464	124	52	and	and	CCONJ
fbem-11464	124	53	pay	pay	VERB
fbem-11464	124	54	attention	attention	NOUN
fbem-11464	124	55	to	to	ADP
fbem-11464	124	56	the	the	DET
fbem-11464	124	57	important	important	ADJ
fbem-11464	124	58	related	relate	VERB
fbem-11464	124	59	party	party	NOUN
fbem-11464	124	60	information	information	NOUN
fbem-11464	124	61	of	of	ADP
fbem-11464	124	62	the	the	DET
fbem-11464	124	63	enterprise	enterprise	NOUN
fbem-11464	124	64	in	in	ADP
fbem-11464	124	65	time	time	NOUN
fbem-11464	124	66	,	,	PUNCT
fbem-11464	124	67	so	so	SCONJ
fbem-11464	124	68	that	that	SCONJ
fbem-11464	124	69	the	the	DET
fbem-11464	124	70	number	number	NOUN
fbem-11464	124	71	of	of	ADP
fbem-11464	124	72	improper	improper	ADJ
fbem-11464	124	73	transactions	transaction	NOUN
fbem-11464	124	74	occurring	occur	VERB
fbem-11464	124	75	can	can	AUX
fbem-11464	124	76	be	be	AUX
fbem-11464	124	77	reduced	reduce	VERB
fbem-11464	124	78	at	at	ADP
fbem-11464	124	79	the	the	DET
fbem-11464	124	80	root	root	NOUN
fbem-11464	124	81	of	of	ADP
fbem-11464	124	82	the	the	DET
fbem-11464	124	83	problem	problem	NOUN
fbem-11464	124	84	;	;	PUNCT
fbem-11464	124	85	on	on	ADP
fbem-11464	124	86	the	the	DET
fbem-11464	124	87	other	other	ADJ
fbem-11464	124	88	hand	hand	NOUN
fbem-11464	124	89	,	,	PUNCT
fbem-11464	124	90	it	it	PRON
fbem-11464	124	91	is	be	AUX
fbem-11464	124	92	more	more	ADV
fbem-11464	124	93	important	important	ADJ
fbem-11464	124	94	to	to	PART
fbem-11464	124	95	pay	pay	VERB
fbem-11464	124	96	attention	attention	NOUN
fbem-11464	124	97	to	to	ADP
fbem-11464	124	98	the	the	DET
fbem-11464	124	99	surface	surface	NOUN
fbem-11464	124	100	of	of	ADP
fbem-11464	124	101	the	the	DET
fbem-11464	124	102	relationship	relationship	NOUN
fbem-11464	124	103	between	between	ADP
fbem-11464	124	104	the	the	DET
fbem-11464	124	105	distant	distant	ADJ
fbem-11464	124	106	,	,	PUNCT
fbem-11464	124	107	but	but	CCONJ
fbem-11464	124	108	in	in	ADP
fbem-11464	124	109	fact	fact	NOUN
fbem-11464	124	110	,	,	PUNCT
fbem-11464	124	111	for	for	ADP
fbem-11464	124	112	the	the	DET
fbem-11464	124	113	interests	interest	NOUN
fbem-11464	124	114	of	of	ADP
fbem-11464	124	115	the	the	DET
fbem-11464	124	116	subject	subject	NOUN
fbem-11464	124	117	of	of	ADP
fbem-11464	124	118	the	the	DET
fbem-11464	124	119	financial	financial	ADJ
fbem-11464	124	120	forgery	forgery	NOUN
fbem-11464	124	121	of	of	ADP
fbem-11464	124	122	the	the	DET
fbem-11464	124	123	conspiracy	conspiracy	NOUN
fbem-11464	124	124	between	between	ADP
fbem-11464	124	125	the	the	DET
fbem-11464	124	126	acts	act	NOUN
fbem-11464	124	127	of	of	ADP
fbem-11464	124	128	the	the	DET
fbem-11464	124	129	main	main	ADJ
fbem-11464	124	130	body	body	NOUN
fbem-11464	124	131	,	,	PUNCT
fbem-11464	124	132	such	such	ADJ
fbem-11464	124	133	as	as	ADP
fbem-11464	124	134	financial	financial	ADJ
fbem-11464	124	135	institutions	institution	NOUN
fbem-11464	124	136	such	such	ADJ
fbem-11464	124	137	as	as	ADP
fbem-11464	124	138	securities	security	NOUN
fbem-11464	124	139	companies	company	NOUN
fbem-11464	124	140	and	and	CCONJ
fbem-11464	124	141	lending	lend	VERB
fbem-11464	124	142	banks	bank	NOUN
fbem-11464	124	143	with	with	ADP
fbem-11464	124	144	large	large	ADJ
fbem-11464	124	145	capital	capital	NOUN
fbem-11464	124	146	flows	flow	NOUN
fbem-11464	124	147	.	.	PUNCT
fbem-11464	125	1	4.2.2	4.2.2	X
fbem-11464	125	2	.	.	PUNCT
fbem-11464	126	1	timely	timely	ADJ
fbem-11464	126	2	disclosure	disclosure	NOUN
fbem-11464	126	3	of	of	ADP
fbem-11464	126	4	information	information	NOUN
fbem-11464	126	5	the	the	DET
fbem-11464	126	6	interests	interest	NOUN
fbem-11464	126	7	of	of	ADP
fbem-11464	126	8	small	small	ADJ
fbem-11464	126	9	and	and	CCONJ
fbem-11464	126	10	medium	medium	ADJ
fbem-11464	126	11	-	-	PUNCT
fbem-11464	126	12	sized	sized	ADJ
fbem-11464	126	13	shareholders	shareholder	NOUN
fbem-11464	126	14	are	be	AUX
fbem-11464	126	15	often	often	ADV
fbem-11464	126	16	innocently	innocently	ADV
fbem-11464	126	17	jeopardized	jeopardize	VERB
fbem-11464	126	18	by	by	ADP
fbem-11464	126	19	information	information	NOUN
fbem-11464	126	20	asymmetry	asymmetry	NOUN
fbem-11464	126	21	problems	problem	NOUN
fbem-11464	126	22	,	,	PUNCT
fbem-11464	126	23	so	so	ADV
fbem-11464	126	24	timely	timely	ADJ
fbem-11464	126	25	and	and	CCONJ
fbem-11464	126	26	complete	complete	ADJ
fbem-11464	126	27	information	information	NOUN
fbem-11464	126	28	disclosure	disclosure	NOUN
fbem-11464	126	29	is	be	AUX
fbem-11464	126	30	an	an	DET
fbem-11464	126	31	important	important	ADJ
fbem-11464	126	32	part	part	NOUN
fbem-11464	126	33	of	of	ADP
fbem-11464	126	34	preventing	prevent	VERB
fbem-11464	126	35	financial	financial	ADJ
fbem-11464	126	36	fraud	fraud	NOUN
fbem-11464	126	37	.	.	PUNCT
fbem-11464	127	1	if	if	SCONJ
fbem-11464	127	2	the	the	DET
fbem-11464	127	3	problem	problem	NOUN
fbem-11464	127	4	of	of	ADP
fbem-11464	127	5	information	information	NOUN
fbem-11464	127	6	asymmetry	asymmetry	NOUN
fbem-11464	127	7	is	be	AUX
fbem-11464	127	8	to	to	PART
fbem-11464	127	9	be	be	AUX
fbem-11464	127	10	alleviated	alleviate	VERB
fbem-11464	127	11	,	,	PUNCT
fbem-11464	127	12	it	it	PRON
fbem-11464	127	13	is	be	AUX
fbem-11464	127	14	necessary	necessary	ADJ
fbem-11464	127	15	to	to	PART
fbem-11464	127	16	compel	compel	VERB
fbem-11464	127	17	the	the	DET
fbem-11464	127	18	controlling	control	VERB
fbem-11464	127	19	shareholders	shareholder	NOUN
fbem-11464	127	20	and	and	CCONJ
fbem-11464	127	21	other	other	ADJ
fbem-11464	127	22	important	important	ADJ
fbem-11464	127	23	related	related	ADJ
fbem-11464	127	24	parties	party	NOUN
fbem-11464	127	25	of	of	ADP
fbem-11464	127	26	the	the	DET
fbem-11464	127	27	enterprise	enterprise	NOUN
fbem-11464	127	28	to	to	PART
fbem-11464	127	29	make	make	VERB
fbem-11464	127	30	timely	timely	ADJ
fbem-11464	127	31	information	information	NOUN
fbem-11464	127	32	disclosure	disclosure	NOUN
fbem-11464	127	33	.	.	PUNCT
fbem-11464	128	1	in	in	ADP
fbem-11464	128	2	order	order	NOUN
fbem-11464	128	3	to	to	PART
fbem-11464	128	4	ensure	ensure	VERB
fbem-11464	128	5	that	that	SCONJ
fbem-11464	128	6	investors	investor	NOUN
fbem-11464	128	7	can	can	AUX
fbem-11464	128	8	receive	receive	VERB
fbem-11464	128	9	timely	timely	ADJ
fbem-11464	128	10	financial	financial	ADJ
fbem-11464	128	11	information	information	NOUN
fbem-11464	128	12	and	and	CCONJ
fbem-11464	128	13	grasp	grasp	VERB
fbem-11464	128	14	the	the	DET
fbem-11464	128	15	company	company	NOUN
fbem-11464	128	16	's	's	PART
fbem-11464	128	17	operating	operating	NOUN
fbem-11464	128	18	conditions	condition	NOUN
fbem-11464	128	19	,	,	PUNCT
fbem-11464	128	20	the	the	DET
fbem-11464	128	21	securities	security	NOUN
fbem-11464	128	22	and	and	CCONJ
fbem-11464	128	23	futures	future	NOUN
fbem-11464	128	24	commission	commission	NOUN
fbem-11464	128	25	and	and	CCONJ
fbem-11464	128	26	other	other	ADJ
fbem-11464	128	27	supervisory	supervisory	ADJ
fbem-11464	128	28	authorities	authority	NOUN
fbem-11464	128	29	should	should	AUX
fbem-11464	128	30	supervise	supervise	VERB
fbem-11464	128	31	the	the	DET
fbem-11464	128	32	timeliness	timeliness	NOUN
fbem-11464	128	33	and	and	CCONJ
fbem-11464	128	34	authenticity	authenticity	NOUN
fbem-11464	128	35	of	of	ADP
fbem-11464	128	36	information	information	NOUN
fbem-11464	128	37	disclosure	disclosure	NOUN
fbem-11464	128	38	by	by	ADP
fbem-11464	128	39	listed	list	VERB
fbem-11464	128	40	companies	company	NOUN
fbem-11464	128	41	.	.	PUNCT
fbem-11464	129	1	4.3	4.3	NUM
fbem-11464	129	2	.	.	PUNCT
fbem-11464	130	1	fraud	fraud	NOUN
fbem-11464	130	2	motivation	motivation	NOUN
fbem-11464	130	3	perspective	perspective	NOUN
fbem-11464	130	4	improving	improve	VERB
fbem-11464	130	5	the	the	DET
fbem-11464	130	6	delisting	delisting	NOUN
fbem-11464	130	7	system	system	NOUN
fbem-11464	130	8	is	be	AUX
fbem-11464	130	9	an	an	DET
fbem-11464	130	10	important	important	ADJ
fbem-11464	130	11	measure	measure	NOUN
fbem-11464	130	12	to	to	PART
fbem-11464	130	13	protect	protect	VERB
fbem-11464	130	14	market	market	NOUN
fbem-11464	130	15	stability	stability	NOUN
fbem-11464	130	16	and	and	CCONJ
fbem-11464	130	17	investors	investor	NOUN
fbem-11464	130	18	'	'	PART
fbem-11464	130	19	rights	right	NOUN
fbem-11464	130	20	and	and	CCONJ
fbem-11464	130	21	interests	interest	NOUN
fbem-11464	130	22	.	.	PUNCT
fbem-11464	131	1	to	to	ADP
fbem-11464	131	2	this	this	DET
fbem-11464	131	3	end	end	NOUN
fbem-11464	131	4	,	,	PUNCT
fbem-11464	131	5	comprehensive	comprehensive	ADJ
fbem-11464	131	6	consideration	consideration	NOUN
fbem-11464	131	7	needs	need	VERB
fbem-11464	131	8	to	to	PART
fbem-11464	131	9	be	be	AUX
fbem-11464	131	10	given	give	VERB
fbem-11464	131	11	to	to	ADP
fbem-11464	131	12	a	a	DET
fbem-11464	131	13	number	number	NOUN
fbem-11464	131	14	of	of	ADP
fbem-11464	131	15	aspects	aspect	NOUN
fbem-11464	131	16	.	.	PUNCT
fbem-11464	132	1	first	first	ADV
fbem-11464	132	2	,	,	PUNCT
fbem-11464	132	3	in	in	ADP
fbem-11464	132	4	terms	term	NOUN
fbem-11464	132	5	of	of	ADP
fbem-11464	132	6	laws	law	NOUN
fbem-11464	132	7	and	and	CCONJ
fbem-11464	132	8	regulations	regulation	NOUN
fbem-11464	132	9	,	,	PUNCT
fbem-11464	132	10	relevant	relevant	ADJ
fbem-11464	132	11	laws	law	NOUN
fbem-11464	132	12	and	and	CCONJ
fbem-11464	132	13	regulations	regulation	NOUN
fbem-11464	132	14	should	should	AUX
fbem-11464	132	15	be	be	AUX
fbem-11464	132	16	formulated	formulate	VERB
fbem-11464	132	17	and	and	CCONJ
fbem-11464	132	18	improved	improve	VERB
fbem-11464	132	19	to	to	PART
fbem-11464	132	20	establish	establish	VERB
fbem-11464	132	21	a	a	DET
fbem-11464	132	22	scientific	scientific	ADJ
fbem-11464	132	23	and	and	CCONJ
fbem-11464	132	24	complete	complete	ADJ
fbem-11464	132	25	delisting	delisting	NOUN
fbem-11464	132	26	system	system	NOUN
fbem-11464	132	27	.	.	PUNCT
fbem-11464	133	1	the	the	DET
fbem-11464	133	2	delisting	delisting	NOUN
fbem-11464	133	3	conditions	condition	NOUN
fbem-11464	133	4	,	,	PUNCT
fbem-11464	133	5	procedures	procedure	NOUN
fbem-11464	133	6	and	and	CCONJ
fbem-11464	133	7	standards	standard	NOUN
fbem-11464	133	8	should	should	AUX
fbem-11464	133	9	be	be	AUX
fbem-11464	133	10	clearly	clearly	ADV
fbem-11464	133	11	defined	define	VERB
fbem-11464	133	12	,	,	PUNCT
fbem-11464	133	13	and	and	CCONJ
fbem-11464	133	14	the	the	DET
fbem-11464	133	15	delisting	delisting	NOUN
fbem-11464	133	16	process	process	NOUN
fbem-11464	133	17	and	and	CCONJ
fbem-11464	133	18	procedures	procedure	NOUN
fbem-11464	133	19	should	should	AUX
fbem-11464	133	20	be	be	AUX
fbem-11464	133	21	standardized	standardize	VERB
fbem-11464	133	22	,	,	PUNCT
fbem-11464	133	23	so	so	SCONJ
fbem-11464	133	24	as	as	SCONJ
fbem-11464	133	25	to	to	PART
fbem-11464	133	26	provide	provide	VERB
fbem-11464	133	27	an	an	DET
fbem-11464	133	28	opportunity	opportunity	NOUN
fbem-11464	133	29	for	for	ADP
fbem-11464	133	30	companies	company	NOUN
fbem-11464	133	31	that	that	PRON
fbem-11464	133	32	do	do	AUX
fbem-11464	133	33	not	not	PART
fbem-11464	133	34	meet	meet	VERB
fbem-11464	133	35	the	the	DET
fbem-11464	133	36	listing	listing	NOUN
fbem-11464	133	37	conditions	condition	NOUN
fbem-11464	133	38	or	or	CCONJ
fbem-11464	133	39	have	have	VERB
fbem-11464	133	40	serious	serious	ADJ
fbem-11464	133	41	violations	violation	NOUN
fbem-11464	133	42	to	to	PART
fbem-11464	133	43	exit	exit	VERB
fbem-11464	133	44	the	the	DET
fbem-11464	133	45	market	market	NOUN
fbem-11464	133	46	.	.	PUNCT
fbem-11464	134	1	secondly	secondly	ADV
fbem-11464	134	2	,	,	PUNCT
fbem-11464	134	3	strengthening	strengthen	VERB
fbem-11464	134	4	information	information	NOUN
fbem-11464	134	5	disclosure	disclosure	NOUN
fbem-11464	134	6	and	and	CCONJ
fbem-11464	134	7	supervision	supervision	NOUN
fbem-11464	134	8	is	be	AUX
fbem-11464	134	9	key	key	ADJ
fbem-11464	134	10	.	.	PUNCT
fbem-11464	135	1	supervise	supervise	VERB
fbem-11464	135	2	listed	list	VERB
fbem-11464	135	3	companies	company	NOUN
fbem-11464	135	4	to	to	PART
fbem-11464	135	5	disclose	disclose	VERB
fbem-11464	135	6	information	information	NOUN
fbem-11464	135	7	in	in	ADP
fbem-11464	135	8	a	a	DET
fbem-11464	135	9	timely	timely	ADJ
fbem-11464	135	10	and	and	CCONJ
fbem-11464	135	11	comprehensive	comprehensive	ADJ
fbem-11464	135	12	manner	manner	NOUN
fbem-11464	135	13	as	as	SCONJ
fbem-11464	135	14	required	require	VERB
fbem-11464	135	15	to	to	PART
fbem-11464	135	16	ensure	ensure	VERB
fbem-11464	135	17	that	that	SCONJ
fbem-11464	135	18	investors	investor	NOUN
fbem-11464	135	19	have	have	VERB
fbem-11464	135	20	access	access	NOUN
fbem-11464	135	21	to	to	ADP
fbem-11464	135	22	accurate	accurate	ADJ
fbem-11464	135	23	and	and	CCONJ
fbem-11464	135	24	comprehensive	comprehensive	ADJ
fbem-11464	135	25	information	information	NOUN
fbem-11464	135	26	.	.	PUNCT
fbem-11464	136	1	at	at	ADP
fbem-11464	136	2	the	the	DET
fbem-11464	136	3	same	same	ADJ
fbem-11464	136	4	time	time	NOUN
fbem-11464	136	5	,	,	PUNCT
fbem-11464	136	6	inaccurate	inaccurate	ADJ
fbem-11464	136	7	disclosure	disclosure	NOUN
fbem-11464	136	8	of	of	ADP
fbem-11464	136	9	information	information	NOUN
fbem-11464	136	10	and	and	CCONJ
fbem-11464	136	11	other	other	ADJ
fbem-11464	136	12	violations	violation	NOUN
fbem-11464	136	13	are	be	AUX
fbem-11464	136	14	severely	severely	ADV
fbem-11464	136	15	punished	punish	VERB
fbem-11464	136	16	to	to	PART
fbem-11464	136	17	safeguard	safeguard	VERB
fbem-11464	136	18	market	market	NOUN
fbem-11464	136	19	order	order	NOUN
fbem-11464	136	20	and	and	CCONJ
fbem-11464	136	21	investor	investor	NOUN
fbem-11464	136	22	interests	interest	NOUN
fbem-11464	136	23	.	.	PUNCT
fbem-11464	137	1	third	third	ADV
fbem-11464	137	2	,	,	PUNCT
fbem-11464	137	3	it	it	PRON
fbem-11464	137	4	is	be	AUX
fbem-11464	137	5	crucial	crucial	ADJ
fbem-11464	137	6	to	to	PART
fbem-11464	137	7	establish	establish	VERB
fbem-11464	137	8	a	a	DET
fbem-11464	137	9	sound	sound	ADJ
fbem-11464	137	10	risk	risk	NOUN
fbem-11464	137	11	warning	warning	NOUN
fbem-11464	137	12	and	and	CCONJ
fbem-11464	137	13	assessment	assessment	NOUN
fbem-11464	137	14	mechanism	mechanism	NOUN
fbem-11464	137	15	.	.	PUNCT
fbem-11464	138	1	timely	timely	ADJ
fbem-11464	138	2	detection	detection	NOUN
fbem-11464	138	3	of	of	ADP
fbem-11464	138	4	operational	operational	ADJ
fbem-11464	138	5	and	and	CCONJ
fbem-11464	138	6	financial	financial	ADJ
fbem-11464	138	7	risks	risk	NOUN
fbem-11464	138	8	of	of	ADP
fbem-11464	138	9	listed	list	VERB
fbem-11464	138	10	companies	company	NOUN
fbem-11464	138	11	and	and	CCONJ
fbem-11464	138	12	taking	take	VERB
fbem-11464	138	13	corresponding	correspond	VERB
fbem-11464	138	14	regulatory	regulatory	ADJ
fbem-11464	138	15	measures	measure	NOUN
fbem-11464	138	16	to	to	PART
fbem-11464	138	17	avoid	avoid	VERB
fbem-11464	138	18	further	further	ADJ
fbem-11464	138	19	expansion	expansion	NOUN
fbem-11464	138	20	of	of	ADP
fbem-11464	138	21	risks	risk	NOUN
fbem-11464	138	22	.	.	PUNCT
fbem-11464	139	1	it	it	PRON
fbem-11464	139	2	ensures	ensure	VERB
fbem-11464	139	3	that	that	SCONJ
fbem-11464	139	4	market	market	NOUN
fbem-11464	139	5	risks	risk	NOUN
fbem-11464	139	6	are	be	AUX
fbem-11464	139	7	controllable	controllable	ADJ
fbem-11464	139	8	and	and	CCONJ
fbem-11464	139	9	maintains	maintain	VERB
fbem-11464	139	10	the	the	DET
fbem-11464	139	11	stability	stability	NOUN
fbem-11464	139	12	and	and	CCONJ
fbem-11464	139	13	healthy	healthy	ADJ
fbem-11464	139	14	development	development	NOUN
fbem-11464	139	15	of	of	ADP
fbem-11464	139	16	the	the	DET
fbem-11464	139	17	market	market	NOUN
fbem-11464	139	18	.	.	PUNCT
fbem-11464	140	1	fourth	fourth	ADJ
fbem-11464	140	2	,	,	PUNCT
fbem-11464	140	3	strengthening	strengthen	VERB
fbem-11464	140	4	the	the	DET
fbem-11464	140	5	audit	audit	NOUN
fbem-11464	140	6	and	and	CCONJ
fbem-11464	140	7	supervisory	supervisory	ADJ
fbem-11464	140	8	system	system	NOUN
fbem-11464	140	9	is	be	AUX
fbem-11464	140	10	essential	essential	ADJ
fbem-11464	140	11	.	.	PUNCT
fbem-11464	141	1	strengthen	strengthen	VERB
fbem-11464	141	2	the	the	DET
fbem-11464	141	3	supervision	supervision	NOUN
fbem-11464	141	4	of	of	ADP
fbem-11464	141	5	the	the	DET
fbem-11464	141	6	independent	independent	ADJ
fbem-11464	141	7	auditing	auditing	NOUN
fbem-11464	141	8	and	and	CCONJ
fbem-11464	141	9	supervisory	supervisory	ADJ
fbem-11464	141	10	system	system	NOUN
fbem-11464	141	11	of	of	ADP
fbem-11464	141	12	listed	list	VERB
fbem-11464	141	13	companies	company	NOUN
fbem-11464	141	14	and	and	CCONJ
fbem-11464	141	15	increase	increase	VERB
fbem-11464	141	16	the	the	DET
fbem-11464	141	17	independence	independence	NOUN
fbem-11464	141	18	and	and	CCONJ
fbem-11464	141	19	professionalism	professionalism	NOUN
fbem-11464	141	20	of	of	ADP
fbem-11464	141	21	auditors	auditor	NOUN
fbem-11464	141	22	and	and	CCONJ
fbem-11464	141	23	supervisors	supervisor	NOUN
fbem-11464	141	24	.	.	PUNCT
fbem-11464	142	1	ensure	ensure	VERB
fbem-11464	142	2	that	that	SCONJ
fbem-11464	142	3	auditors	auditor	NOUN
fbem-11464	142	4	and	and	CCONJ
fbem-11464	142	5	supervisors	supervisor	NOUN
fbem-11464	142	6	can	can	AUX
fbem-11464	142	7	fulfill	fulfill	VERB
fbem-11464	142	8	their	their	PRON
fbem-11464	142	9	duties	duty	NOUN
fbem-11464	142	10	objectively	objectively	ADV
fbem-11464	142	11	and	and	CCONJ
fbem-11464	142	12	impartially	impartially	ADV
fbem-11464	142	13	,	,	PUNCT
fbem-11464	142	14	detect	detect	NOUN
fbem-11464	142	15	and	and	CCONJ
fbem-11464	142	16	report	report	NOUN
fbem-11464	142	17	problems	problem	NOUN
fbem-11464	142	18	,	,	PUNCT
fbem-11464	142	19	and	and	CCONJ
fbem-11464	142	20	improve	improve	VERB
fbem-11464	142	21	the	the	DET
fbem-11464	142	22	governance	governance	NOUN
fbem-11464	142	23	level	level	NOUN
fbem-11464	142	24	of	of	ADP
fbem-11464	142	25	listed	list	VERB
fbem-11464	142	26	companies	company	NOUN
fbem-11464	142	27	.	.	PUNCT
fbem-11464	143	1	finally	finally	ADV
fbem-11464	143	2	,	,	PUNCT
fbem-11464	143	3	enrich	enrich	VERB
fbem-11464	143	4	the	the	DET
fbem-11464	143	5	exit	exit	NOUN
fbem-11464	143	6	channels	channel	NOUN
fbem-11464	143	7	and	and	CCONJ
fbem-11464	143	8	methods	method	NOUN
fbem-11464	143	9	.	.	PUNCT
fbem-11464	144	1	provide	provide	VERB
fbem-11464	144	2	diversified	diversified	ADJ
fbem-11464	144	3	exit	exit	NOUN
fbem-11464	144	4	channels	channel	NOUN
fbem-11464	144	5	and	and	CCONJ
fbem-11464	144	6	methods	method	NOUN
fbem-11464	144	7	,	,	PUNCT
fbem-11464	144	8	including	include	VERB
fbem-11464	144	9	mandatory	mandatory	ADJ
fbem-11464	144	10	delisting	delisting	NOUN
fbem-11464	144	11	,	,	PUNCT
fbem-11464	144	12	voluntary	voluntary	ADJ
fbem-11464	144	13	delisting	delisting	NOUN
fbem-11464	144	14	,	,	PUNCT
fbem-11464	144	15	mergers	merger	NOUN
fbem-11464	144	16	and	and	CCONJ
fbem-11464	144	17	acquisitions	acquisition	NOUN
fbem-11464	144	18	,	,	PUNCT
fbem-11464	144	19	and	and	CCONJ
fbem-11464	144	20	reorganization	reorganization	NOUN
fbem-11464	144	21	.	.	PUNCT
fbem-11464	145	1	provide	provide	VERB
fbem-11464	145	2	companies	company	NOUN
fbem-11464	145	3	that	that	PRON
fbem-11464	145	4	do	do	AUX
fbem-11464	145	5	not	not	PART
fbem-11464	145	6	meet	meet	VERB
fbem-11464	145	7	the	the	DET
fbem-11464	145	8	listing	listing	NOUN
fbem-11464	145	9	conditions	condition	NOUN
fbem-11464	145	10	or	or	CCONJ
fbem-11464	145	11	have	have	VERB
fbem-11464	145	12	serious	serious	ADJ
fbem-11464	145	13	violations	violation	NOUN
fbem-11464	145	14	with	with	ADP
fbem-11464	145	15	a	a	DET
fbem-11464	145	16	reasonable	reasonable	ADJ
fbem-11464	145	17	opportunity	opportunity	NOUN
fbem-11464	145	18	to	to	PART
fbem-11464	145	19	exit	exit	VERB
fbem-11464	145	20	the	the	DET
fbem-11464	145	21	market	market	NOUN
fbem-11464	145	22	,	,	PUNCT
fbem-11464	145	23	reduce	reduce	VERB
fbem-11464	145	24	market	market	NOUN
fbem-11464	145	25	volatility	volatility	NOUN
fbem-11464	145	26	and	and	CCONJ
fbem-11464	145	27	protect	protect	VERB
fbem-11464	145	28	investors	investor	NOUN
fbem-11464	145	29	'	'	PART
fbem-11464	145	30	rights	right	NOUN
fbem-11464	145	31	and	and	CCONJ
fbem-11464	145	32	interests	interest	NOUN
fbem-11464	145	33	.	.	PUNCT
fbem-11464	146	1	4.4	4.4	NUM
fbem-11464	146	2	.	.	PUNCT
fbem-11464	147	1	fraud	fraud	NOUN
fbem-11464	147	2	regulation	regulation	PROPN
fbem-11464	147	3	perspective	perspective	PROPN
fbem-11464	147	4	4.4.1	4.4.1	NUM
fbem-11464	147	5	.	.	PUNCT
fbem-11464	148	1	improvement	improvement	NOUN
fbem-11464	148	2	of	of	ADP
fbem-11464	148	3	corporate	corporate	ADJ
fbem-11464	148	4	governance	governance	NOUN
fbem-11464	148	5	structure	structure	NOUN
fbem-11464	148	6	an	an	DET
fbem-11464	148	7	important	important	ADJ
fbem-11464	148	8	reason	reason	NOUN
fbem-11464	148	9	for	for	ADP
fbem-11464	148	10	the	the	DET
fbem-11464	148	11	existence	existence	NOUN
fbem-11464	148	12	of	of	ADP
fbem-11464	148	13	accounting	accounting	NOUN
fbem-11464	148	14	information	information	NOUN
fbem-11464	148	15	distortion	distortion	NOUN
fbem-11464	148	16	in	in	ADP
fbem-11464	148	17	tongji	tongji	PROPN
fbem-11464	148	18	tang	tang	NOUN
fbem-11464	148	19	is	be	AUX
fbem-11464	148	20	that	that	SCONJ
fbem-11464	148	21	a	a	DET
fbem-11464	148	22	few	few	ADJ
fbem-11464	148	23	individuals	individual	NOUN
fbem-11464	148	24	hold	hold	VERB
fbem-11464	148	25	the	the	DET
fbem-11464	148	26	actual	actual	ADJ
fbem-11464	148	27	control	control	NOUN
fbem-11464	148	28	of	of	ADP
fbem-11464	148	29	the	the	DET
fbem-11464	148	30	company	company	NOUN
fbem-11464	148	31	.	.	PUNCT
fbem-11464	149	1	in	in	ADP
fbem-11464	149	2	order	order	NOUN
fbem-11464	149	3	to	to	PART
fbem-11464	149	4	reduce	reduce	VERB
fbem-11464	149	5	134	134	NUM
fbem-11464	149	6	excessive	excessive	ADJ
fbem-11464	149	7	control	control	NOUN
fbem-11464	149	8	by	by	ADP
fbem-11464	149	9	internal	internal	ADJ
fbem-11464	149	10	controllers	controller	NOUN
fbem-11464	149	11	and	and	CCONJ
fbem-11464	149	12	promote	promote	VERB
fbem-11464	149	13	separation	separation	NOUN
fbem-11464	149	14	of	of	ADP
fbem-11464	149	15	powers	power	NOUN
fbem-11464	149	16	and	and	CCONJ
fbem-11464	149	17	checks	check	NOUN
fbem-11464	149	18	and	and	CCONJ
fbem-11464	149	19	balances	balance	NOUN
fbem-11464	149	20	,	,	PUNCT
fbem-11464	149	21	the	the	DET
fbem-11464	149	22	company	company	NOUN
fbem-11464	149	23	should	should	AUX
fbem-11464	149	24	optimize	optimize	VERB
fbem-11464	149	25	its	its	PRON
fbem-11464	149	26	shareholding	shareholding	NOUN
fbem-11464	149	27	structure	structure	NOUN
fbem-11464	149	28	,	,	PUNCT
fbem-11464	149	29	pay	pay	VERB
fbem-11464	149	30	attention	attention	NOUN
fbem-11464	149	31	to	to	ADP
fbem-11464	149	32	the	the	DET
fbem-11464	149	33	views	view	NOUN
fbem-11464	149	34	of	of	ADP
fbem-11464	149	35	minority	minority	NOUN
fbem-11464	149	36	shareholders	shareholder	NOUN
fbem-11464	149	37	and	and	CCONJ
fbem-11464	149	38	employee	employee	NOUN
fbem-11464	149	39	representatives	representative	NOUN
fbem-11464	149	40	,	,	PUNCT
fbem-11464	149	41	and	and	CCONJ
fbem-11464	149	42	improve	improve	VERB
fbem-11464	149	43	the	the	DET
fbem-11464	149	44	internal	internal	ADJ
fbem-11464	149	45	control	control	NOUN
fbem-11464	149	46	system	system	NOUN
fbem-11464	149	47	to	to	PART
fbem-11464	149	48	reduce	reduce	VERB
fbem-11464	149	49	the	the	DET
fbem-11464	149	50	occurrence	occurrence	NOUN
fbem-11464	149	51	of	of	ADP
fbem-11464	149	52	dishonest	dishonest	ADJ
fbem-11464	149	53	behaviors	behavior	NOUN
fbem-11464	149	54	such	such	ADJ
fbem-11464	149	55	as	as	ADP
fbem-11464	149	56	falsification	falsification	NOUN
fbem-11464	149	57	by	by	ADP
fbem-11464	149	58	management	management	NOUN
fbem-11464	149	59	4.4.2	4.4.2	NUM
fbem-11464	149	60	.	.	PUNCT
fbem-11464	150	1	improvement	improvement	NOUN
fbem-11464	150	2	of	of	ADP
fbem-11464	150	3	the	the	DET
fbem-11464	150	4	company	company	NOUN
fbem-11464	150	5	's	's	PART
fbem-11464	150	6	internal	internal	ADJ
fbem-11464	150	7	audit	audit	NOUN
fbem-11464	150	8	system	system	NOUN
fbem-11464	150	9	the	the	DET
fbem-11464	150	10	independence	independence	NOUN
fbem-11464	150	11	of	of	ADP
fbem-11464	150	12	the	the	DET
fbem-11464	150	13	internal	internal	ADJ
fbem-11464	150	14	audit	audit	NOUN
fbem-11464	150	15	department	department	NOUN
fbem-11464	150	16	is	be	AUX
fbem-11464	150	17	one	one	NUM
fbem-11464	150	18	of	of	ADP
fbem-11464	150	19	the	the	DET
fbem-11464	150	20	key	key	ADJ
fbem-11464	150	21	factors	factor	NOUN
fbem-11464	150	22	in	in	ADP
fbem-11464	150	23	preventing	prevent	VERB
fbem-11464	150	24	distortion	distortion	NOUN
fbem-11464	150	25	of	of	ADP
fbem-11464	150	26	accounting	accounting	NOUN
fbem-11464	150	27	information	information	NOUN
fbem-11464	150	28	.	.	PUNCT
fbem-11464	151	1	in	in	ADP
fbem-11464	151	2	formulating	formulate	VERB
fbem-11464	151	3	the	the	DET
fbem-11464	151	4	internal	internal	ADJ
fbem-11464	151	5	audit	audit	NOUN
fbem-11464	151	6	system	system	NOUN
fbem-11464	151	7	,	,	PUNCT
fbem-11464	151	8	the	the	DET
fbem-11464	151	9	board	board	NOUN
fbem-11464	151	10	of	of	ADP
fbem-11464	151	11	directors	director	NOUN
fbem-11464	151	12	of	of	ADP
fbem-11464	151	13	a	a	DET
fbem-11464	151	14	company	company	NOUN
fbem-11464	151	15	should	should	AUX
fbem-11464	151	16	give	give	VERB
fbem-11464	151	17	the	the	DET
fbem-11464	151	18	internal	internal	ADJ
fbem-11464	151	19	audit	audit	NOUN
fbem-11464	151	20	department	department	NOUN
fbem-11464	151	21	full	full	ADJ
fbem-11464	151	22	autonomy	autonomy	NOUN
fbem-11464	151	23	and	and	CCONJ
fbem-11464	151	24	independence	independence	NOUN
fbem-11464	151	25	to	to	PART
fbem-11464	151	26	ensure	ensure	VERB
fbem-11464	151	27	that	that	SCONJ
fbem-11464	151	28	its	its	PRON
fbem-11464	151	29	actions	action	NOUN
fbem-11464	151	30	are	be	AUX
fbem-11464	151	31	not	not	PART
fbem-11464	151	32	influenced	influence	VERB
fbem-11464	151	33	by	by	ADP
fbem-11464	151	34	the	the	DET
fbem-11464	151	35	board	board	NOUN
fbem-11464	151	36	of	of	ADP
fbem-11464	151	37	directors	director	NOUN
fbem-11464	151	38	and	and	CCONJ
fbem-11464	151	39	that	that	SCONJ
fbem-11464	151	40	it	it	PRON
fbem-11464	151	41	has	have	VERB
fbem-11464	151	42	a	a	DET
fbem-11464	151	43	unique	unique	ADJ
fbem-11464	151	44	management	management	NOUN
fbem-11464	151	45	mode	mode	NOUN
fbem-11464	151	46	.	.	PUNCT
fbem-11464	152	1	at	at	ADP
fbem-11464	152	2	the	the	DET
fbem-11464	152	3	same	same	ADJ
fbem-11464	152	4	time	time	NOUN
fbem-11464	152	5	,	,	PUNCT
fbem-11464	152	6	the	the	DET
fbem-11464	152	7	professional	professional	ADJ
fbem-11464	152	8	training	training	NOUN
fbem-11464	152	9	of	of	ADP
fbem-11464	152	10	internal	internal	ADJ
fbem-11464	152	11	auditors	auditor	NOUN
fbem-11464	152	12	should	should	AUX
fbem-11464	152	13	be	be	AUX
fbem-11464	152	14	strengthened	strengthen	VERB
fbem-11464	152	15	so	so	SCONJ
fbem-11464	152	16	that	that	SCONJ
fbem-11464	152	17	they	they	PRON
fbem-11464	152	18	always	always	ADV
fbem-11464	152	19	maintain	maintain	VERB
fbem-11464	152	20	a	a	DET
fbem-11464	152	21	high	high	ADJ
fbem-11464	152	22	level	level	NOUN
fbem-11464	152	23	of	of	ADP
fbem-11464	152	24	professional	professional	ADJ
fbem-11464	152	25	ethics	ethic	NOUN
fbem-11464	152	26	.	.	PUNCT
fbem-11464	153	1	4.4.3	4.4.3	X
fbem-11464	153	2	.	.	PUNCT
fbem-11464	153	3	holding	hold	VERB
fbem-11464	153	4	the	the	DET
fbem-11464	153	5	line	line	NOUN
fbem-11464	153	6	on	on	ADP
fbem-11464	153	7	the	the	DET
fbem-11464	153	8	practice	practice	NOUN
fbem-11464	153	9	of	of	ADP
fbem-11464	153	10	law	law	NOUN
fbem-11464	153	11	intermediaries	intermediary	NOUN
fbem-11464	153	12	and	and	CCONJ
fbem-11464	153	13	auditors	auditor	NOUN
fbem-11464	153	14	should	should	AUX
fbem-11464	153	15	not	not	PART
fbem-11464	153	16	forget	forget	VERB
fbem-11464	153	17	their	their	PRON
fbem-11464	153	18	original	original	ADJ
fbem-11464	153	19	intent	intent	NOUN
fbem-11464	153	20	,	,	PUNCT
fbem-11464	153	21	abide	abide	NOUN
fbem-11464	153	22	by	by	ADP
fbem-11464	153	23	the	the	DET
fbem-11464	153	24	ethics	ethic	NOUN
fbem-11464	153	25	of	of	ADP
fbem-11464	153	26	practice	practice	NOUN
fbem-11464	153	27	,	,	PUNCT
fbem-11464	153	28	and	and	CCONJ
fbem-11464	153	29	prompt	prompt	VERB
fbem-11464	153	30	the	the	DET
fbem-11464	153	31	truth	truth	NOUN
fbem-11464	153	32	for	for	ADP
fbem-11464	153	33	investors	investor	NOUN
fbem-11464	153	34	,	,	PUNCT
fbem-11464	153	35	creditors	creditor	NOUN
fbem-11464	153	36	,	,	PUNCT
fbem-11464	153	37	and	and	CCONJ
fbem-11464	153	38	users	user	NOUN
fbem-11464	153	39	of	of	ADP
fbem-11464	153	40	the	the	DET
fbem-11464	153	41	report	report	NOUN
fbem-11464	153	42	,	,	PUNCT
fbem-11464	153	43	and	and	CCONJ
fbem-11464	153	44	be	be	AUX
fbem-11464	153	45	fair	fair	ADJ
fbem-11464	153	46	and	and	CCONJ
fbem-11464	153	47	impartial	impartial	ADJ
fbem-11464	153	48	.	.	PUNCT
fbem-11464	154	1	first	first	ADV
fbem-11464	154	2	,	,	PUNCT
fbem-11464	154	3	maintain	maintain	VERB
fbem-11464	154	4	due	due	ADJ
fbem-11464	154	5	professional	professional	ADJ
fbem-11464	154	6	skepticism	skepticism	NOUN
fbem-11464	154	7	and	and	CCONJ
fbem-11464	154	8	practice	practice	NOUN
fbem-11464	154	9	prudently	prudently	ADV
fbem-11464	154	10	.	.	PUNCT
fbem-11464	155	1	intermediaries	intermediary	NOUN
fbem-11464	155	2	and	and	CCONJ
fbem-11464	155	3	auditors	auditor	NOUN
fbem-11464	155	4	should	should	AUX
fbem-11464	155	5	pay	pay	VERB
fbem-11464	155	6	attention	attention	NOUN
fbem-11464	155	7	to	to	ADP
fbem-11464	155	8	the	the	DET
fbem-11464	155	9	importance	importance	NOUN
fbem-11464	155	10	of	of	ADP
fbem-11464	155	11	professional	professional	ADJ
fbem-11464	155	12	skepticism	skepticism	NOUN
fbem-11464	155	13	and	and	CCONJ
fbem-11464	155	14	take	take	VERB
fbem-11464	155	15	measures	measure	NOUN
fbem-11464	155	16	in	in	ADP
fbem-11464	155	17	talent	talent	NOUN
fbem-11464	155	18	training	training	NOUN
fbem-11464	155	19	,	,	PUNCT
fbem-11464	155	20	organizational	organizational	ADJ
fbem-11464	155	21	systems	system	NOUN
fbem-11464	155	22	and	and	CCONJ
fbem-11464	155	23	organizational	organizational	ADJ
fbem-11464	155	24	culture	culture	NOUN
fbem-11464	155	25	to	to	PART
fbem-11464	155	26	urge	urge	VERB
fbem-11464	155	27	auditors	auditor	NOUN
fbem-11464	155	28	to	to	PART
fbem-11464	155	29	maintain	maintain	VERB
fbem-11464	155	30	professional	professional	ADJ
fbem-11464	155	31	skepticism	skepticism	NOUN
fbem-11464	155	32	and	and	CCONJ
fbem-11464	155	33	perform	perform	VERB
fbem-11464	155	34	their	their	PRON
fbem-11464	155	35	duties	duty	NOUN
fbem-11464	155	36	prudently	prudently	ADV
fbem-11464	155	37	.	.	PUNCT
fbem-11464	156	1	secondly	secondly	ADV
fbem-11464	156	2	,	,	PUNCT
fbem-11464	156	3	they	they	PRON
fbem-11464	156	4	should	should	AUX
fbem-11464	156	5	understand	understand	VERB
fbem-11464	156	6	the	the	DET
fbem-11464	156	7	motives	motive	NOUN
fbem-11464	156	8	and	and	CCONJ
fbem-11464	156	9	techniques	technique	NOUN
fbem-11464	156	10	of	of	ADP
fbem-11464	156	11	accounting	accounting	NOUN
fbem-11464	156	12	falsification	falsification	NOUN
fbem-11464	156	13	and	and	CCONJ
fbem-11464	156	14	pay	pay	VERB
fbem-11464	156	15	attention	attention	NOUN
fbem-11464	156	16	to	to	ADP
fbem-11464	156	17	the	the	DET
fbem-11464	156	18	environment	environment	NOUN
fbem-11464	156	19	and	and	CCONJ
fbem-11464	156	20	risks	risk	NOUN
fbem-11464	156	21	of	of	ADP
fbem-11464	156	22	the	the	DET
fbem-11464	156	23	audited	audit	VERB
fbem-11464	156	24	entity	entity	NOUN
fbem-11464	156	25	.	.	PUNCT
fbem-11464	157	1	in	in	ADP
fbem-11464	157	2	recent	recent	ADJ
fbem-11464	157	3	years	year	NOUN
fbem-11464	157	4	,	,	PUNCT
fbem-11464	157	5	the	the	DET
fbem-11464	157	6	distortion	distortion	NOUN
fbem-11464	157	7	of	of	ADP
fbem-11464	157	8	accounting	accounting	NOUN
fbem-11464	157	9	information	information	NOUN
fbem-11464	157	10	of	of	ADP
fbem-11464	157	11	listed	list	VERB
fbem-11464	157	12	companies	company	NOUN
fbem-11464	157	13	has	have	AUX
fbem-11464	157	14	been	be	AUX
fbem-11464	157	15	serious	serious	ADJ
fbem-11464	157	16	,	,	PUNCT
fbem-11464	157	17	and	and	CCONJ
fbem-11464	157	18	as	as	ADP
fbem-11464	157	19	an	an	DET
fbem-11464	157	20	independent	independent	ADJ
fbem-11464	157	21	third	third	ADJ
fbem-11464	157	22	party	party	NOUN
fbem-11464	157	23	,	,	PUNCT
fbem-11464	157	24	auditors	auditor	NOUN
fbem-11464	157	25	need	need	VERB
fbem-11464	157	26	to	to	PART
fbem-11464	157	27	familiarize	familiarize	VERB
fbem-11464	157	28	themselves	themselves	PRON
fbem-11464	157	29	with	with	ADP
fbem-11464	157	30	the	the	DET
fbem-11464	157	31	motives	motive	NOUN
fbem-11464	157	32	and	and	CCONJ
fbem-11464	157	33	techniques	technique	NOUN
fbem-11464	157	34	of	of	ADP
fbem-11464	157	35	accounting	accounting	NOUN
fbem-11464	157	36	falsification	falsification	NOUN
fbem-11464	157	37	,	,	PUNCT
fbem-11464	157	38	and	and	CCONJ
fbem-11464	157	39	pay	pay	VERB
fbem-11464	157	40	attention	attention	NOUN
fbem-11464	157	41	to	to	ADP
fbem-11464	157	42	the	the	DET
fbem-11464	157	43	environment	environment	NOUN
fbem-11464	157	44	and	and	CCONJ
fbem-11464	157	45	risks	risk	NOUN
fbem-11464	157	46	of	of	ADP
fbem-11464	157	47	the	the	DET
fbem-11464	157	48	audited	audit	VERB
fbem-11464	157	49	entity	entity	NOUN
fbem-11464	157	50	,	,	PUNCT
fbem-11464	157	51	including	include	VERB
fbem-11464	157	52	the	the	DET
fbem-11464	157	53	industry	industry	NOUN
fbem-11464	157	54	situation	situation	NOUN
fbem-11464	157	55	,	,	PUNCT
fbem-11464	157	56	the	the	DET
fbem-11464	157	57	regulatory	regulatory	ADJ
fbem-11464	157	58	environment	environment	NOUN
fbem-11464	157	59	,	,	PUNCT
fbem-11464	157	60	the	the	DET
fbem-11464	157	61	national	national	ADJ
fbem-11464	157	62	policy	policy	NOUN
fbem-11464	157	63	,	,	PUNCT
fbem-11464	157	64	the	the	DET
fbem-11464	157	65	industry	industry	NOUN
fbem-11464	157	66	policy	policy	NOUN
fbem-11464	157	67	,	,	PUNCT
fbem-11464	157	68	the	the	DET
fbem-11464	157	69	objectives	objective	NOUN
fbem-11464	157	70	and	and	CCONJ
fbem-11464	157	71	nature	nature	NOUN
fbem-11464	157	72	of	of	ADP
fbem-11464	157	73	the	the	DET
fbem-11464	157	74	audited	audit	VERB
fbem-11464	157	75	entity	entity	NOUN
fbem-11464	157	76	,	,	PUNCT
fbem-11464	157	77	the	the	DET
fbem-11464	157	78	selection	selection	NOUN
fbem-11464	157	79	of	of	ADP
fbem-11464	157	80	accounting	accounting	NOUN
fbem-11464	157	81	policies	policy	NOUN
fbem-11464	157	82	and	and	CCONJ
fbem-11464	157	83	internal	internal	ADJ
fbem-11464	157	84	controls	control	NOUN
fbem-11464	157	85	,	,	PUNCT
fbem-11464	157	86	and	and	CCONJ
fbem-11464	157	87	so	so	ADV
fbem-11464	157	88	on	on	ADV
fbem-11464	157	89	.	.	PUNCT
fbem-11464	158	1	at	at	ADP
fbem-11464	158	2	the	the	DET
fbem-11464	158	3	same	same	ADJ
fbem-11464	158	4	time	time	NOUN
fbem-11464	158	5	,	,	PUNCT
fbem-11464	158	6	auditors	auditor	NOUN
fbem-11464	158	7	should	should	AUX
fbem-11464	158	8	maintain	maintain	VERB
fbem-11464	158	9	the	the	DET
fbem-11464	158	10	necessary	necessary	ADJ
fbem-11464	158	11	professional	professional	ADJ
fbem-11464	158	12	skepticism	skepticism	NOUN
fbem-11464	158	13	and	and	CCONJ
fbem-11464	158	14	make	make	VERB
fbem-11464	158	15	appropriate	appropriate	ADJ
fbem-11464	158	16	professional	professional	ADJ
fbem-11464	158	17	judgments	judgment	NOUN
fbem-11464	158	18	to	to	PART
fbem-11464	158	19	avoid	avoid	VERB
fbem-11464	158	20	audit	audit	NOUN
fbem-11464	158	21	failures	failure	NOUN
fbem-11464	158	22	.	.	PUNCT
fbem-11464	159	1	thirdly	thirdly	ADV
fbem-11464	159	2	,	,	PUNCT
fbem-11464	159	3	it	it	PRON
fbem-11464	159	4	is	be	AUX
fbem-11464	159	5	necessary	necessary	ADJ
fbem-11464	159	6	to	to	PART
fbem-11464	159	7	continuously	continuously	ADV
fbem-11464	159	8	innovate	innovate	VERB
fbem-11464	159	9	the	the	DET
fbem-11464	159	10	audit	audit	NOUN
fbem-11464	159	11	technique	technique	NOUN
fbem-11464	159	12	and	and	CCONJ
fbem-11464	159	13	method	method	NOUN
fbem-11464	159	14	and	and	CCONJ
fbem-11464	159	15	strengthen	strengthen	VERB
fbem-11464	159	16	the	the	DET
fbem-11464	159	17	follow	follow	VERB
fbem-11464	159	18	-	-	PUNCT
fbem-11464	159	19	up	up	ADP
fbem-11464	159	20	professional	professional	ADJ
fbem-11464	159	21	education	education	NOUN
fbem-11464	159	22	.	.	PUNCT
fbem-11464	160	1	to	to	PART
fbem-11464	160	2	avoid	avoid	VERB
fbem-11464	160	3	audit	audit	NOUN
fbem-11464	160	4	failures	failure	NOUN
fbem-11464	160	5	,	,	PUNCT
fbem-11464	160	6	auditors	auditor	NOUN
fbem-11464	160	7	can	can	AUX
fbem-11464	160	8	strengthen	strengthen	VERB
fbem-11464	160	9	the	the	DET
fbem-11464	160	10	application	application	NOUN
fbem-11464	160	11	of	of	ADP
fbem-11464	160	12	big	big	ADJ
fbem-11464	160	13	data	datum	NOUN
fbem-11464	160	14	and	and	CCONJ
fbem-11464	160	15	cloud	cloud	NOUN
fbem-11464	160	16	computing	computing	NOUN
fbem-11464	160	17	technologies	technology	NOUN
fbem-11464	160	18	in	in	ADP
fbem-11464	160	19	the	the	DET
fbem-11464	160	20	auditing	auditing	NOUN
fbem-11464	160	21	field	field	NOUN
fbem-11464	160	22	by	by	ADP
fbem-11464	160	23	formulating	formulate	VERB
fbem-11464	160	24	development	development	NOUN
fbem-11464	160	25	strategies	strategy	NOUN
fbem-11464	160	26	,	,	PUNCT
fbem-11464	160	27	promoting	promote	VERB
fbem-11464	160	28	the	the	DET
fbem-11464	160	29	construction	construction	NOUN
fbem-11464	160	30	of	of	ADP
fbem-11464	160	31	regulations	regulation	NOUN
fbem-11464	160	32	,	,	PUNCT
fbem-11464	160	33	establishing	establish	VERB
fbem-11464	160	34	a	a	DET
fbem-11464	160	35	sound	sound	ADJ
fbem-11464	160	36	auditing	auditing	NOUN
fbem-11464	160	37	industry	industry	NOUN
fbem-11464	160	38	platform	platform	NOUN
fbem-11464	160	39	,	,	PUNCT
fbem-11464	160	40	increasing	increase	VERB
fbem-11464	160	41	investment	investment	NOUN
fbem-11464	160	42	in	in	ADP
fbem-11464	160	43	technology	technology	NOUN
fbem-11464	160	44	research	research	NOUN
fbem-11464	160	45	and	and	CCONJ
fbem-11464	160	46	development	development	NOUN
fbem-11464	160	47	,	,	PUNCT
fbem-11464	160	48	and	and	CCONJ
fbem-11464	160	49	improving	improve	VERB
fbem-11464	160	50	the	the	DET
fbem-11464	160	51	level	level	NOUN
fbem-11464	160	52	of	of	ADP
fbem-11464	160	53	technology	technology	NOUN
fbem-11464	160	54	application	application	NOUN
fbem-11464	160	55	,	,	PUNCT
fbem-11464	160	56	so	so	SCONJ
fbem-11464	160	57	as	as	SCONJ
fbem-11464	160	58	to	to	PART
fbem-11464	160	59	improve	improve	VERB
fbem-11464	160	60	confidentiality	confidentiality	NOUN
fbem-11464	160	61	and	and	CCONJ
fbem-11464	160	62	security	security	NOUN
fbem-11464	160	63	,	,	PUNCT
fbem-11464	160	64	thereby	thereby	ADV
fbem-11464	160	65	reducing	reduce	VERB
fbem-11464	160	66	the	the	DET
fbem-11464	160	67	occurrence	occurrence	NOUN
fbem-11464	160	68	of	of	ADP
fbem-11464	160	69	audit	audit	NOUN
fbem-11464	160	70	failures	failure	NOUN
fbem-11464	160	71	.	.	PUNCT
fbem-11464	161	1	auditors	auditor	NOUN
fbem-11464	161	2	should	should	AUX
fbem-11464	161	3	also	also	ADV
fbem-11464	161	4	acquire	acquire	VERB
fbem-11464	161	5	extensive	extensive	ADJ
fbem-11464	161	6	professional	professional	ADJ
fbem-11464	161	7	knowledge	knowledge	NOUN
fbem-11464	161	8	and	and	CCONJ
fbem-11464	161	9	possess	possess	VERB
fbem-11464	161	10	proficient	proficient	ADJ
fbem-11464	161	11	professional	professional	ADJ
fbem-11464	161	12	abilities	ability	NOUN
fbem-11464	161	13	to	to	PART
fbem-11464	161	14	develop	develop	VERB
fbem-11464	161	15	targeted	target	VERB
fbem-11464	161	16	audit	audit	NOUN
fbem-11464	161	17	programs	program	NOUN
fbem-11464	161	18	and	and	CCONJ
fbem-11464	161	19	implement	implement	VERB
fbem-11464	161	20	adequate	adequate	ADJ
fbem-11464	161	21	audit	audit	NOUN
fbem-11464	161	22	procedures	procedure	NOUN
fbem-11464	161	23	to	to	PART
fbem-11464	161	24	ensure	ensure	VERB
fbem-11464	161	25	audit	audit	NOUN
fbem-11464	161	26	effectiveness	effectiveness	NOUN
fbem-11464	161	27	.	.	PUNCT
fbem-11464	162	1	4.5	4.5	NUM
fbem-11464	162	2	.	.	PUNCT
fbem-11464	163	1	fraud	fraud	NOUN
fbem-11464	163	2	outcome	outcome	NOUN
fbem-11464	163	3	perspective	perspective	NOUN
fbem-11464	163	4	sanctions	sanction	NOUN
fbem-11464	163	5	for	for	ADP
fbem-11464	163	6	violations	violation	NOUN
fbem-11464	163	7	of	of	ADP
fbem-11464	163	8	the	the	DET
fbem-11464	163	9	law	law	NOUN
fbem-11464	163	10	should	should	AUX
fbem-11464	163	11	be	be	AUX
fbem-11464	163	12	severe	severe	ADJ
fbem-11464	163	13	,	,	PUNCT
fbem-11464	163	14	and	and	CCONJ
fbem-11464	163	15	penalties	penalty	NOUN
fbem-11464	163	16	for	for	ADP
fbem-11464	163	17	counterfeiting	counterfeiting	NOUN
fbem-11464	163	18	should	should	AUX
fbem-11464	163	19	be	be	AUX
fbem-11464	163	20	increased	increase	VERB
fbem-11464	163	21	,	,	PUNCT
fbem-11464	163	22	including	include	VERB
fbem-11464	163	23	fines	fine	NOUN
fbem-11464	163	24	,	,	PUNCT
fbem-11464	163	25	revocation	revocation	NOUN
fbem-11464	163	26	of	of	ADP
fbem-11464	163	27	business	business	NOUN
fbem-11464	163	28	licenses	license	NOUN
fbem-11464	163	29	,	,	PUNCT
fbem-11464	163	30	restrictions	restriction	NOUN
fbem-11464	163	31	on	on	ADP
fbem-11464	163	32	listing	list	VERB
fbem-11464	163	33	,	,	PUNCT
fbem-11464	163	34	and	and	CCONJ
fbem-11464	163	35	prosecution	prosecution	NOUN
fbem-11464	163	36	for	for	ADP
fbem-11464	163	37	legal	legal	ADJ
fbem-11464	163	38	liability	liability	NOUN
fbem-11464	163	39	.	.	PUNCT
fbem-11464	164	1	at	at	ADP
fbem-11464	164	2	the	the	DET
fbem-11464	164	3	same	same	ADJ
fbem-11464	164	4	time	time	NOUN
fbem-11464	164	5	,	,	PUNCT
fbem-11464	164	6	it	it	PRON
fbem-11464	164	7	is	be	AUX
fbem-11464	164	8	necessary	necessary	ADJ
fbem-11464	164	9	to	to	PART
fbem-11464	164	10	improve	improve	VERB
fbem-11464	164	11	the	the	DET
fbem-11464	164	12	operability	operability	NOUN
fbem-11464	164	13	and	and	CCONJ
fbem-11464	164	14	enforcement	enforcement	NOUN
fbem-11464	164	15	of	of	ADP
fbem-11464	164	16	penalties	penalty	NOUN
fbem-11464	164	17	to	to	PART
fbem-11464	164	18	ensure	ensure	VERB
fbem-11464	164	19	that	that	SCONJ
fbem-11464	164	20	they	they	PRON
fbem-11464	164	21	can	can	AUX
fbem-11464	164	22	be	be	AUX
fbem-11464	164	23	effectively	effectively	ADV
fbem-11464	164	24	enforced	enforce	VERB
fbem-11464	164	25	.	.	PUNCT
fbem-11464	165	1	increase	increase	VERB
fbem-11464	165	2	the	the	DET
fbem-11464	165	3	cost	cost	NOUN
fbem-11464	165	4	of	of	ADP
fbem-11464	165	5	violating	violate	VERB
fbem-11464	165	6	the	the	DET
fbem-11464	165	7	law	law	NOUN
fbem-11464	165	8	,	,	PUNCT
fbem-11464	165	9	for	for	ADP
fbem-11464	165	10	companies	company	NOUN
fbem-11464	165	11	involved	involve	VERB
fbem-11464	165	12	in	in	ADP
fbem-11464	165	13	counterfeiting	counterfeiting	NOUN
fbem-11464	165	14	,	,	PUNCT
fbem-11464	165	15	measures	measure	NOUN
fbem-11464	165	16	can	can	AUX
fbem-11464	165	17	be	be	AUX
fbem-11464	165	18	taken	take	VERB
fbem-11464	165	19	to	to	PART
fbem-11464	165	20	increase	increase	VERB
fbem-11464	165	21	their	their	PRON
fbem-11464	165	22	cost	cost	NOUN
fbem-11464	165	23	of	of	ADP
fbem-11464	165	24	violating	violate	VERB
fbem-11464	165	25	the	the	DET
fbem-11464	165	26	law	law	NOUN
fbem-11464	165	27	,	,	PUNCT
fbem-11464	165	28	such	such	ADJ
fbem-11464	165	29	as	as	ADP
fbem-11464	165	30	increasing	increase	VERB
fbem-11464	165	31	the	the	DET
fbem-11464	165	32	amount	amount	NOUN
fbem-11464	165	33	of	of	ADP
fbem-11464	165	34	fines	fine	NOUN
fbem-11464	165	35	,	,	PUNCT
fbem-11464	165	36	increasing	increase	VERB
fbem-11464	165	37	the	the	DET
fbem-11464	165	38	cost	cost	NOUN
fbem-11464	165	39	of	of	ADP
fbem-11464	165	40	legal	legal	ADJ
fbem-11464	165	41	proceedings	proceeding	NOUN
fbem-11464	165	42	and	and	CCONJ
fbem-11464	165	43	so	so	ADV
fbem-11464	165	44	on	on	ADV
fbem-11464	165	45	.	.	PUNCT
fbem-11464	166	1	by	by	ADP
fbem-11464	166	2	increasing	increase	VERB
fbem-11464	166	3	the	the	DET
fbem-11464	166	4	cost	cost	NOUN
fbem-11464	166	5	of	of	ADP
fbem-11464	166	6	violating	violate	VERB
fbem-11464	166	7	the	the	DET
fbem-11464	166	8	law	law	NOUN
fbem-11464	166	9	,	,	PUNCT
fbem-11464	166	10	corporate	corporate	ADJ
fbem-11464	166	11	counterfeiting	counterfeiting	NOUN
fbem-11464	166	12	can	can	AUX
fbem-11464	166	13	be	be	AUX
fbem-11464	166	14	effectively	effectively	ADV
fbem-11464	166	15	curbed	curb	VERB
fbem-11464	166	16	.	.	PUNCT
fbem-11464	167	1	enhance	enhance	VERB
fbem-11464	167	2	the	the	DET
fbem-11464	167	3	public	public	ADJ
fbem-11464	167	4	transparency	transparency	NOUN
fbem-11464	167	5	of	of	ADP
fbem-11464	167	6	disciplinary	disciplinary	ADJ
fbem-11464	167	7	measures	measure	NOUN
fbem-11464	167	8	:	:	PUNCT
fbem-11464	167	9	timely	timely	ADV
fbem-11464	167	10	publicize	publicize	VERB
fbem-11464	167	11	the	the	DET
fbem-11464	167	12	results	result	NOUN
fbem-11464	167	13	and	and	CCONJ
fbem-11464	167	14	process	process	NOUN
fbem-11464	167	15	of	of	ADP
fbem-11464	167	16	punishment	punishment	NOUN
fbem-11464	167	17	,	,	PUNCT
fbem-11464	167	18	increase	increase	VERB
fbem-11464	167	19	public	public	ADJ
fbem-11464	167	20	opinion	opinion	NOUN
fbem-11464	167	21	exposure	exposure	NOUN
fbem-11464	167	22	,	,	PUNCT
fbem-11464	167	23	and	and	CCONJ
fbem-11464	167	24	strengthen	strengthen	VERB
fbem-11464	167	25	the	the	DET
fbem-11464	167	26	deterrent	deterrent	NOUN
fbem-11464	167	27	effect	effect	NOUN
fbem-11464	167	28	of	of	ADP
fbem-11464	167	29	regulation	regulation	NOUN
fbem-11464	167	30	.	.	PUNCT
fbem-11464	168	1	the	the	DET
fbem-11464	168	2	public	public	NOUN
fbem-11464	168	3	and	and	CCONJ
fbem-11464	168	4	investors	investor	NOUN
fbem-11464	168	5	are	be	AUX
fbem-11464	168	6	aware	aware	ADJ
fbem-11464	168	7	of	of	ADP
fbem-11464	168	8	the	the	DET
fbem-11464	168	9	serious	serious	ADJ
fbem-11464	168	10	consequences	consequence	NOUN
fbem-11464	168	11	of	of	ADP
fbem-11464	168	12	corporate	corporate	ADJ
fbem-11464	168	13	counterfeiting	counterfeiting	NOUN
fbem-11464	168	14	and	and	CCONJ
fbem-11464	168	15	can	can	AUX
fbem-11464	168	16	better	well	ADV
fbem-11464	168	17	warn	warn	VERB
fbem-11464	168	18	other	other	ADJ
fbem-11464	168	19	enterprises	enterprise	NOUN
fbem-11464	168	20	.	.	PUNCT
fbem-11464	169	1	establishment	establishment	NOUN
fbem-11464	169	2	of	of	ADP
fbem-11464	169	3	a	a	DET
fbem-11464	169	4	blacklisting	blacklist	VERB
fbem-11464	169	5	system	system	NOUN
fbem-11464	169	6	:	:	PUNCT
fbem-11464	169	7	establish	establish	VERB
fbem-11464	169	8	a	a	DET
fbem-11464	169	9	blacklisting	blacklist	VERB
fbem-11464	169	10	system	system	NOUN
fbem-11464	169	11	for	for	ADP
fbem-11464	169	12	companies	company	NOUN
fbem-11464	169	13	that	that	PRON
fbem-11464	169	14	violate	violate	VERB
fbem-11464	169	15	the	the	DET
fbem-11464	169	16	law	law	NOUN
fbem-11464	169	17	,	,	PUNCT
fbem-11464	169	18	record	record	NOUN
fbem-11464	169	19	and	and	CCONJ
fbem-11464	169	20	publicize	publicize	VERB
fbem-11464	169	21	companies	company	NOUN
fbem-11464	169	22	that	that	PRON
fbem-11464	169	23	have	have	AUX
fbem-11464	169	24	violated	violate	VERB
fbem-11464	169	25	the	the	DET
fbem-11464	169	26	law	law	NOUN
fbem-11464	169	27	multiple	multiple	ADJ
fbem-11464	169	28	times	time	NOUN
fbem-11464	169	29	or	or	CCONJ
fbem-11464	169	30	in	in	ADP
fbem-11464	169	31	a	a	DET
fbem-11464	169	32	major	major	ADJ
fbem-11464	169	33	way	way	NOUN
fbem-11464	169	34	,	,	PUNCT
fbem-11464	169	35	restrict	restrict	VERB
fbem-11464	169	36	their	their	PRON
fbem-11464	169	37	activities	activity	NOUN
fbem-11464	169	38	in	in	ADP
fbem-11464	169	39	the	the	DET
fbem-11464	169	40	capital	capital	NOUN
fbem-11464	169	41	market	market	NOUN
fbem-11464	169	42	,	,	PUNCT
fbem-11464	169	43	and	and	CCONJ
fbem-11464	169	44	increase	increase	VERB
fbem-11464	169	45	the	the	DET
fbem-11464	169	46	severity	severity	NOUN
fbem-11464	169	47	of	of	ADP
fbem-11464	169	48	penalties	penalty	NOUN
fbem-11464	169	49	.	.	PUNCT
fbem-11464	170	1	strengthen	strengthen	VERB
fbem-11464	170	2	cross	cross	ADJ
fbem-11464	170	3	-	-	ADJ
fbem-11464	170	4	sectoral	sectoral	ADJ
fbem-11464	170	5	collaboration	collaboration	NOUN
fbem-11464	170	6	and	and	CCONJ
fbem-11464	170	7	information	information	NOUN
fbem-11464	170	8	sharing	share	VERB
fbem-11464	170	9	to	to	PART
fbem-11464	170	10	enhance	enhance	VERB
fbem-11464	170	11	collaboration	collaboration	NOUN
fbem-11464	170	12	and	and	CCONJ
fbem-11464	170	13	information	information	NOUN
fbem-11464	170	14	sharing	sharing	NOUN
fbem-11464	170	15	among	among	ADP
fbem-11464	170	16	regulatory	regulatory	ADJ
fbem-11464	170	17	authorities	authority	NOUN
fbem-11464	170	18	and	and	CCONJ
fbem-11464	170	19	improve	improve	VERB
fbem-11464	170	20	the	the	DET
fbem-11464	170	21	efficiency	efficiency	NOUN
fbem-11464	170	22	of	of	ADP
fbem-11464	170	23	detecting	detect	VERB
fbem-11464	170	24	and	and	CCONJ
fbem-11464	170	25	dealing	deal	VERB
fbem-11464	170	26	with	with	ADP
fbem-11464	170	27	illegal	illegal	ADJ
fbem-11464	170	28	enterprises	enterprise	NOUN
fbem-11464	170	29	.	.	PUNCT
fbem-11464	171	1	through	through	ADP
fbem-11464	171	2	the	the	DET
fbem-11464	171	3	combined	combine	VERB
fbem-11464	171	4	efforts	effort	NOUN
fbem-11464	171	5	of	of	ADP
fbem-11464	171	6	multiple	multiple	ADJ
fbem-11464	171	7	departments	department	NOUN
fbem-11464	171	8	,	,	PUNCT
fbem-11464	171	9	it	it	PRON
fbem-11464	171	10	is	be	AUX
fbem-11464	171	11	possible	possible	ADJ
fbem-11464	171	12	to	to	PART
fbem-11464	171	13	grasp	grasp	VERB
fbem-11464	171	14	the	the	DET
fbem-11464	171	15	true	true	ADJ
fbem-11464	171	16	situation	situation	NOUN
fbem-11464	171	17	of	of	ADP
fbem-11464	171	18	enterprises	enterprise	NOUN
fbem-11464	171	19	more	more	ADV
fbem-11464	171	20	comprehensively	comprehensively	ADV
fbem-11464	171	21	and	and	CCONJ
fbem-11464	171	22	combat	combat	NOUN
fbem-11464	171	23	counterfeiting	counterfeiting	NOUN
fbem-11464	171	24	.	.	PUNCT
fbem-11464	172	1	improvement	improvement	NOUN
fbem-11464	172	2	of	of	ADP
fbem-11464	172	3	internal	internal	ADJ
fbem-11464	172	4	control	control	NOUN
fbem-11464	172	5	and	and	CCONJ
fbem-11464	172	6	regulatory	regulatory	ADJ
fbem-11464	172	7	mechanisms	mechanism	NOUN
fbem-11464	172	8	and	and	CCONJ
fbem-11464	172	9	strengthening	strengthening	NOUN
fbem-11464	172	10	of	of	ADP
fbem-11464	172	11	internal	internal	ADJ
fbem-11464	172	12	control	control	NOUN
fbem-11464	172	13	and	and	CCONJ
fbem-11464	172	14	regulatory	regulatory	ADJ
fbem-11464	172	15	mechanisms	mechanism	NOUN
fbem-11464	172	16	of	of	ADP
fbem-11464	172	17	listed	list	VERB
fbem-11464	172	18	companies	company	NOUN
fbem-11464	172	19	,	,	PUNCT
fbem-11464	172	20	including	include	VERB
fbem-11464	172	21	strengthening	strengthen	VERB
fbem-11464	172	22	of	of	ADP
fbem-11464	172	23	internal	internal	ADJ
fbem-11464	172	24	auditing	auditing	NOUN
fbem-11464	172	25	and	and	CCONJ
fbem-11464	172	26	verification	verification	NOUN
fbem-11464	172	27	of	of	ADP
fbem-11464	172	28	the	the	DET
fbem-11464	172	29	truthfulness	truthfulness	ADJ
fbem-11464	172	30	and	and	CCONJ
fbem-11464	172	31	accuracy	accuracy	NOUN
fbem-11464	172	32	of	of	ADP
fbem-11464	172	33	financial	financial	ADJ
fbem-11464	172	34	reports	report	NOUN
fbem-11464	172	35	.	.	PUNCT
fbem-11464	173	1	improving	improve	VERB
fbem-11464	173	2	internal	internal	ADJ
fbem-11464	173	3	control	control	NOUN
fbem-11464	173	4	and	and	CCONJ
fbem-11464	173	5	regulatory	regulatory	ADJ
fbem-11464	173	6	mechanisms	mechanism	NOUN
fbem-11464	173	7	can	can	AUX
fbem-11464	173	8	effectively	effectively	ADV
fbem-11464	173	9	prevent	prevent	VERB
fbem-11464	173	10	and	and	CCONJ
fbem-11464	173	11	curb	curb	VERB
fbem-11464	173	12	counterfeiting	counterfeiting	NOUN
fbem-11464	173	13	.	.	PUNCT
fbem-11464	174	1	improve	improve	VERB
fbem-11464	174	2	investor	investor	NOUN
fbem-11464	174	3	protection	protection	NOUN
fbem-11464	174	4	and	and	CCONJ
fbem-11464	174	5	legal	legal	ADJ
fbem-11464	174	6	awareness	awareness	NOUN
fbem-11464	174	7	,	,	PUNCT
fbem-11464	174	8	strengthen	strengthen	VERB
fbem-11464	174	9	education	education	NOUN
fbem-11464	174	10	and	and	CCONJ
fbem-11464	174	11	training	training	NOUN
fbem-11464	174	12	for	for	ADP
fbem-11464	174	13	investors	investor	NOUN
fbem-11464	174	14	,	,	PUNCT
fbem-11464	174	15	and	and	CCONJ
fbem-11464	174	16	improve	improve	VERB
fbem-11464	174	17	their	their	PRON
fbem-11464	174	18	risk	risk	NOUN
fbem-11464	174	19	awareness	awareness	NOUN
fbem-11464	174	20	and	and	CCONJ
fbem-11464	174	21	legal	legal	ADJ
fbem-11464	174	22	awareness	awareness	NOUN
fbem-11464	174	23	.	.	PUNCT
fbem-11464	175	1	the	the	DET
fbem-11464	175	2	increased	increase	VERB
fbem-11464	175	3	vigilance	vigilance	NOUN
fbem-11464	175	4	and	and	CCONJ
fbem-11464	175	5	initiative	initiative	NOUN
fbem-11464	175	6	of	of	ADP
fbem-11464	175	7	investors	investor	NOUN
fbem-11464	175	8	themselves	themselves	PRON
fbem-11464	175	9	play	play	VERB
fbem-11464	175	10	a	a	DET
fbem-11464	175	11	positive	positive	ADJ
fbem-11464	175	12	role	role	NOUN
fbem-11464	175	13	in	in	ADP
fbem-11464	175	14	detecting	detect	VERB
fbem-11464	175	15	and	and	CCONJ
fbem-11464	175	16	exposing	expose	VERB
fbem-11464	175	17	counterfeiting	counterfeiting	NOUN
fbem-11464	175	18	behavior	behavior	NOUN
fbem-11464	175	19	.	.	PUNCT
fbem-11464	176	1	to	to	PART
fbem-11464	176	2	summarize	summarize	VERB
fbem-11464	176	3	,	,	PUNCT
fbem-11464	176	4	increasing	increase	VERB
fbem-11464	176	5	the	the	DET
fbem-11464	176	6	punishment	punishment	NOUN
fbem-11464	176	7	of	of	ADP
fbem-11464	176	8	counterfeiting	counterfeit	VERB
fbem-11464	176	9	companies	company	NOUN
fbem-11464	176	10	requires	require	VERB
fbem-11464	176	11	the	the	DET
fbem-11464	176	12	comprehensive	comprehensive	ADJ
fbem-11464	176	13	use	use	NOUN
fbem-11464	176	14	of	of	ADP
fbem-11464	176	15	legal	legal	ADJ
fbem-11464	176	16	,	,	PUNCT
fbem-11464	176	17	regulatory	regulatory	ADJ
fbem-11464	176	18	and	and	CCONJ
fbem-11464	176	19	market	market	NOUN
fbem-11464	176	20	means	mean	VERB
fbem-11464	176	21	to	to	PART
fbem-11464	176	22	combat	combat	VERB
fbem-11464	176	23	counterfeiting	counterfeiting	NOUN
fbem-11464	176	24	by	by	ADP
fbem-11464	176	25	increasing	increase	VERB
fbem-11464	176	26	penalties	penalty	NOUN
fbem-11464	176	27	,	,	PUNCT
fbem-11464	176	28	raising	raise	VERB
fbem-11464	176	29	the	the	DET
fbem-11464	176	30	cost	cost	NOUN
fbem-11464	176	31	of	of	ADP
fbem-11464	176	32	violating	violate	VERB
fbem-11464	176	33	the	the	DET
fbem-11464	176	34	law	law	NOUN
fbem-11464	176	35	,	,	PUNCT
fbem-11464	176	36	openness	openness	NOUN
fbem-11464	176	37	and	and	CCONJ
fbem-11464	176	38	transparency	transparency	NOUN
fbem-11464	176	39	,	,	PUNCT
fbem-11464	176	40	and	and	CCONJ
fbem-11464	176	41	information	information	NOUN
fbem-11464	176	42	sharing	sharing	NOUN
fbem-11464	176	43	.	.	PUNCT
fbem-11464	177	1	at	at	ADP
fbem-11464	177	2	the	the	DET
fbem-11464	177	3	same	same	ADJ
fbem-11464	177	4	time	time	NOUN
fbem-11464	177	5	,	,	PUNCT
fbem-11464	177	6	it	it	PRON
fbem-11464	177	7	is	be	AUX
fbem-11464	177	8	also	also	ADV
fbem-11464	177	9	necessary	necessary	ADJ
fbem-11464	177	10	to	to	PART
fbem-11464	177	11	strengthen	strengthen	VERB
fbem-11464	177	12	the	the	DET
fbem-11464	177	13	construction	construction	NOUN
fbem-11464	177	14	of	of	ADP
fbem-11464	177	15	the	the	DET
fbem-11464	177	16	internal	internal	ADJ
fbem-11464	177	17	control	control	NOUN
fbem-11464	177	18	and	and	CCONJ
fbem-11464	177	19	regulatory	regulatory	ADJ
fbem-11464	177	20	mechanism	mechanism	NOUN
fbem-11464	177	21	of	of	ADP
fbem-11464	177	22	enterprises	enterprise	NOUN
fbem-11464	177	23	,	,	PUNCT
fbem-11464	177	24	and	and	CCONJ
fbem-11464	177	25	to	to	PART
fbem-11464	177	26	improve	improve	VERB
fbem-11464	177	27	investors	investor	NOUN
fbem-11464	177	28	'	'	PART
fbem-11464	177	29	awareness	awareness	NOUN
fbem-11464	177	30	of	of	ADP
fbem-11464	177	31	protection	protection	NOUN
fbem-11464	177	32	and	and	CCONJ
fbem-11464	177	33	legal	legal	ADJ
fbem-11464	177	34	awareness	awareness	NOUN
fbem-11464	177	35	.	.	PUNCT
fbem-11464	178	1	the	the	DET
fbem-11464	178	2	combined	combined	ADJ
fbem-11464	178	3	effect	effect	NOUN
fbem-11464	178	4	of	of	ADP
fbem-11464	178	5	these	these	DET
fbem-11464	178	6	measures	measure	NOUN
fbem-11464	178	7	can	can	AUX
fbem-11464	178	8	effectively	effectively	ADV
fbem-11464	178	9	reduce	reduce	VERB
fbem-11464	178	10	counterfeiting	counterfeiting	NOUN
fbem-11464	178	11	and	and	CCONJ
fbem-11464	178	12	safeguard	safeguard	VERB
fbem-11464	178	13	market	market	NOUN
fbem-11464	178	14	order	order	NOUN
fbem-11464	178	15	and	and	CCONJ
fbem-11464	178	16	the	the	DET
fbem-11464	178	17	legitimate	legitimate	ADJ
fbem-11464	178	18	rights	right	NOUN
fbem-11464	178	19	and	and	CCONJ
fbem-11464	178	20	interests	interest	NOUN
fbem-11464	178	21	of	of	ADP
fbem-11464	178	22	investors	investor	NOUN
fbem-11464	178	23	.	.	PUNCT
fbem-11464	179	1	5	5	X
fbem-11464	179	2	.	.	X
fbem-11464	179	3	research	research	NOUN
fbem-11464	179	4	implications	implication	NOUN
fbem-11464	179	5	the	the	DET
fbem-11464	179	6	conclusion	conclusion	NOUN
fbem-11464	179	7	of	of	ADP
fbem-11464	179	8	the	the	DET
fbem-11464	179	9	tongjitang	tongjitang	PROPN
fbem-11464	179	10	case	case	NOUN
fbem-11464	179	11	has	have	AUX
fbem-11464	179	12	provided	provide	VERB
fbem-11464	179	13	us	we	PRON
fbem-11464	179	14	with	with	ADP
fbem-11464	179	15	many	many	ADJ
fbem-11464	179	16	important	important	ADJ
fbem-11464	179	17	insights	insight	NOUN
fbem-11464	179	18	.	.	PUNCT
fbem-11464	180	1	in	in	ADP
fbem-11464	180	2	order	order	NOUN
fbem-11464	180	3	to	to	PART
fbem-11464	180	4	prevent	prevent	VERB
fbem-11464	180	5	financial	financial	ADJ
fbem-11464	180	6	fraud	fraud	NOUN
fbem-11464	180	7	,	,	PUNCT
fbem-11464	180	8	we	we	PRON
fbem-11464	180	9	need	need	VERB
fbem-11464	180	10	to	to	PART
fbem-11464	180	11	build	build	VERB
fbem-11464	180	12	a	a	DET
fbem-11464	180	13	strong	strong	ADJ
fbem-11464	180	14	firewall	firewall	NOUN
fbem-11464	180	15	in	in	ADP
fbem-11464	180	16	a	a	DET
fbem-11464	180	17	number	number	NOUN
fbem-11464	180	18	of	of	ADP
fbem-11464	180	19	areas	area	NOUN
fbem-11464	180	20	.	.	PUNCT
fbem-11464	181	1	first	first	ADV
fbem-11464	181	2	,	,	PUNCT
fbem-11464	181	3	the	the	DET
fbem-11464	181	4	company	company	NOUN
fbem-11464	181	5	's	's	PART
fbem-11464	181	6	own	own	ADJ
fbem-11464	181	7	corporate	corporate	ADJ
fbem-11464	181	8	governance	governance	NOUN
fbem-11464	181	9	mechanism	mechanism	NOUN
fbem-11464	181	10	should	should	AUX
fbem-11464	181	11	be	be	AUX
fbem-11464	181	12	sound	sound	ADJ
fbem-11464	181	13	and	and	CCONJ
fbem-11464	181	14	complete	complete	ADJ
fbem-11464	181	15	to	to	PART
fbem-11464	181	16	ensure	ensure	VERB
fbem-11464	181	17	good	good	ADJ
fbem-11464	181	18	faith	faith	NOUN
fbem-11464	181	19	operation	operation	NOUN
fbem-11464	181	20	,	,	PUNCT
fbem-11464	181	21	shape	shape	VERB
fbem-11464	181	22	a	a	DET
fbem-11464	181	23	good	good	ADJ
fbem-11464	181	24	corporate	corporate	ADJ
fbem-11464	181	25	image	image	NOUN
fbem-11464	181	26	and	and	CCONJ
fbem-11464	181	27	win	win	VERB
fbem-11464	181	28	the	the	DET
fbem-11464	181	29	trust	trust	NOUN
fbem-11464	181	30	of	of	ADP
fbem-11464	181	31	investors	investor	NOUN
fbem-11464	181	32	and	and	CCONJ
fbem-11464	181	33	the	the	DET
fbem-11464	181	34	public	public	NOUN
fbem-11464	181	35	.	.	PUNCT
fbem-11464	182	1	secondly	secondly	ADV
fbem-11464	182	2	,	,	PUNCT
fbem-11464	182	3	internal	internal	ADJ
fbem-11464	182	4	and	and	CCONJ
fbem-11464	182	5	external	external	ADJ
fbem-11464	182	6	regulatory	regulatory	ADJ
fbem-11464	182	7	mechanisms	mechanism	NOUN
fbem-11464	182	8	should	should	AUX
fbem-11464	182	9	be	be	AUX
fbem-11464	182	10	strengthened	strengthen	VERB
fbem-11464	182	11	,	,	PUNCT
fbem-11464	182	12	and	and	CCONJ
fbem-11464	182	13	the	the	DET
fbem-11464	182	14	role	role	NOUN
fbem-11464	182	15	of	of	ADP
fbem-11464	182	16	social	social	ADJ
fbem-11464	182	17	intermediaries	intermediary	NOUN
fbem-11464	182	18	and	and	CCONJ
fbem-11464	182	19	audit	audit	NOUN
fbem-11464	182	20	and	and	CCONJ
fbem-11464	182	21	supervisory	supervisory	ADJ
fbem-11464	182	22	organizations	organization	NOUN
fbem-11464	182	23	should	should	AUX
fbem-11464	182	24	not	not	PART
fbem-11464	182	25	be	be	AUX
fbem-11464	182	26	ignored	ignore	VERB
fbem-11464	182	27	.	.	PUNCT
fbem-11464	183	1	they	they	PRON
fbem-11464	183	2	should	should	AUX
fbem-11464	183	3	strengthen	strengthen	VERB
fbem-11464	183	4	the	the	DET
fbem-11464	183	5	audit	audit	NOUN
fbem-11464	183	6	and	and	CCONJ
fbem-11464	183	7	supervision	supervision	NOUN
fbem-11464	183	8	of	of	ADP
fbem-11464	183	9	enterprise	enterprise	NOUN
fbem-11464	183	10	financial	financial	ADJ
fbem-11464	183	11	information	information	NOUN
fbem-11464	183	12	to	to	PART
fbem-11464	183	13	ensure	ensure	VERB
fbem-11464	183	14	authenticity	authenticity	NOUN
fbem-11464	183	15	and	and	CCONJ
fbem-11464	183	16	accuracy	accuracy	NOUN
fbem-11464	183	17	.	.	PUNCT
fbem-11464	184	1	in	in	ADP
fbem-11464	184	2	addition	addition	NOUN
fbem-11464	184	3	,	,	PUNCT
fbem-11464	184	4	personnel	personnel	NOUN
fbem-11464	184	5	quality	quality	NOUN
fbem-11464	184	6	training	training	NOUN
fbem-11464	184	7	is	be	AUX
fbem-11464	184	8	also	also	ADV
fbem-11464	184	9	very	very	ADV
fbem-11464	184	10	important	important	ADJ
fbem-11464	184	11	.	.	PUNCT
fbem-11464	185	1	practitioners	practitioner	NOUN
fbem-11464	185	2	should	should	AUX
fbem-11464	185	3	improve	improve	VERB
fbem-11464	185	4	their	their	PRON
fbem-11464	185	5	professionalism	professionalism	NOUN
fbem-11464	185	6	and	and	CCONJ
fbem-11464	185	7	professional	professional	ADJ
fbem-11464	185	8	knowledge	knowledge	NOUN
fbem-11464	185	9	and	and	CCONJ
fbem-11464	185	10	skills	skill	NOUN
fbem-11464	185	11	,	,	PUNCT
fbem-11464	185	12	135	135	NUM
fbem-11464	185	13	establish	establish	VERB
fbem-11464	185	14	a	a	DET
fbem-11464	185	15	sense	sense	NOUN
fbem-11464	185	16	of	of	ADP
fbem-11464	185	17	professional	professional	ADJ
fbem-11464	185	18	ethics	ethic	NOUN
fbem-11464	185	19	and	and	CCONJ
fbem-11464	185	20	bottom	bottom	ADJ
fbem-11464	185	21	line	line	NOUN
fbem-11464	185	22	,	,	PUNCT
fbem-11464	185	23	enhance	enhance	VERB
fbem-11464	185	24	risk	risk	NOUN
fbem-11464	185	25	awareness	awareness	NOUN
fbem-11464	185	26	,	,	PUNCT
fbem-11464	185	27	and	and	CCONJ
fbem-11464	185	28	eliminate	eliminate	VERB
fbem-11464	185	29	the	the	DET
fbem-11464	185	30	occurrence	occurrence	NOUN
fbem-11464	185	31	of	of	ADP
fbem-11464	185	32	financial	financial	ADJ
fbem-11464	185	33	fraud	fraud	NOUN
fbem-11464	185	34	.	.	PUNCT
fbem-11464	186	1	both	both	DET
fbem-11464	186	2	companies	company	NOUN
fbem-11464	186	3	,	,	PUNCT
fbem-11464	186	4	governments	government	NOUN
fbem-11464	186	5	,	,	PUNCT
fbem-11464	186	6	practitioners	practitioner	NOUN
fbem-11464	186	7	and	and	CCONJ
fbem-11464	186	8	investors	investor	NOUN
fbem-11464	186	9	should	should	AUX
fbem-11464	186	10	work	work	VERB
fbem-11464	186	11	together	together	ADV
fbem-11464	186	12	to	to	PART
fbem-11464	186	13	maintain	maintain	VERB
fbem-11464	186	14	a	a	DET
fbem-11464	186	15	stable	stable	ADJ
fbem-11464	186	16	order	order	NOUN
fbem-11464	186	17	in	in	ADP
fbem-11464	186	18	the	the	DET
fbem-11464	186	19	economic	economic	ADJ
fbem-11464	186	20	market	market	NOUN
fbem-11464	186	21	and	and	CCONJ
fbem-11464	186	22	promote	promote	VERB
fbem-11464	186	23	honest	honest	ADJ
fbem-11464	186	24	development	development	NOUN
fbem-11464	186	25	.	.	PUNCT
fbem-11464	187	1	we	we	PRON
fbem-11464	187	2	should	should	AUX
fbem-11464	187	3	remember	remember	VERB
fbem-11464	187	4	"	"	PUNCT
fbem-11464	187	5	do	do	AUX
fbem-11464	187	6	n't	not	PART
fbem-11464	187	7	reach	reach	VERB
fbem-11464	187	8	out	out	ADP
fbem-11464	187	9	,	,	PUNCT
fbem-11464	187	10	reach	reach	VERB
fbem-11464	187	11	out	out	ADP
fbem-11464	187	12	and	and	CCONJ
fbem-11464	187	13	you	you	PRON
fbem-11464	187	14	will	will	AUX
fbem-11464	187	15	be	be	AUX
fbem-11464	187	16	caught	catch	VERB
fbem-11464	187	17	"	"	PUNCT
fbem-11464	187	18	and	and	CCONJ
fbem-11464	187	19	work	work	VERB
fbem-11464	187	20	together	together	ADV
fbem-11464	187	21	to	to	PART
fbem-11464	187	22	create	create	VERB
fbem-11464	187	23	an	an	DET
fbem-11464	187	24	honest	honest	ADJ
fbem-11464	187	25	,	,	PUNCT
fbem-11464	187	26	fair	fair	ADJ
fbem-11464	187	27	and	and	CCONJ
fbem-11464	187	28	transparent	transparent	ADJ
fbem-11464	187	29	economic	economic	ADJ
fbem-11464	187	30	environment	environment	NOUN
fbem-11464	187	31	.	.	PUNCT
fbem-11464	188	1	references	reference	NOUN
fbem-11464	188	2	[	[	X
fbem-11464	188	3	1	1	NUM
fbem-11464	188	4	]	]	X
fbem-11464	188	5	liu	liu	PROPN
fbem-11464	188	6	jialin	jialin	PROPN
fbem-11464	188	7	,	,	PUNCT
fbem-11464	188	8	wang	wang	PROPN
fbem-11464	188	9	yanshu	yanshu	PROPN
fbem-11464	188	10	.	.	PUNCT
fbem-11464	189	1	a	a	DET
fbem-11464	189	2	case	case	NOUN
fbem-11464	189	3	study	study	NOUN
fbem-11464	189	4	of	of	ADP
fbem-11464	189	5	financial	financial	ADJ
fbem-11464	189	6	fraud	fraud	NOUN
fbem-11464	189	7	based	base	VERB
fbem-11464	189	8	on	on	ADP
fbem-11464	189	9	crime	crime	NOUN
fbem-11464	189	10	theory	theory	NOUN
fbem-11464	189	11	--	--	PUNCT
fbem-11464	189	12	taking	take	VERB
fbem-11464	189	13	kangmei	kangmei	ADJ
fbem-11464	189	14	pharmaceutical	pharmaceutical	NOUN
fbem-11464	189	15	as	as	ADP
fbem-11464	189	16	an	an	DET
fbem-11464	189	17	example	example	NOUN
fbem-11464	190	1	[	[	X
fbem-11464	190	2	j	j	X
fbem-11464	190	3	]	]	X
fbem-11464	190	4	.	.	PUNCT
fbem-11464	191	1	international	international	ADJ
fbem-11464	191	2	business	business	NOUN
fbem-11464	191	3	accounting	accounting	NOUN
fbem-11464	191	4	,	,	PUNCT
fbem-11464	191	5	2023	2023	NUM
fbem-11464	191	6	(	(	PUNCT
fbem-11464	191	7	07	07	NUM
fbem-11464	191	8	):	):	PUNCT
fbem-11464	191	9	50	50	NUM
fbem-11464	191	10	-	-	SYM
fbem-11464	191	11	53	53	NUM
fbem-11464	191	12	.	.	PUNCT
fbem-11464	192	1	[	[	X
fbem-11464	192	2	2	2	NUM
fbem-11464	192	3	]	]	X
fbem-11464	192	4	chen	chen	PROPN
fbem-11464	192	5	ruoshi	ruoshi	PROPN
fbem-11464	192	6	.	.	PUNCT
fbem-11464	193	1	research	research	NOUN
fbem-11464	193	2	on	on	ADP
fbem-11464	193	3	financial	financial	ADJ
fbem-11464	193	4	fraud	fraud	NOUN
fbem-11464	193	5	based	base	VERB
fbem-11464	193	6	on	on	ADP
fbem-11464	193	7	fraud	fraud	NOUN
fbem-11464	193	8	triangle	triangle	NOUN
fbem-11464	193	9	theory	theory	NOUN
fbem-11464	193	10	--	--	PUNCT
fbem-11464	193	11	taking	take	VERB
fbem-11464	193	12	tongji	tongji	NOUN
fbem-11464	193	13	tang	tang	NOUN
fbem-11464	193	14	as	as	ADP
fbem-11464	193	15	an	an	DET
fbem-11464	193	16	example[j	example[j	NOUN
fbem-11464	193	17	]	]	PUNCT
fbem-11464	193	18	.	.	PUNCT
fbem-11464	194	1	modern	modern	ADJ
fbem-11464	194	2	marketing	marketing	NOUN
fbem-11464	194	3	(	(	PUNCT
fbem-11464	194	4	lower	low	ADJ
fbem-11464	194	5	decade	decade	NOUN
fbem-11464	194	6	)	)	PUNCT
fbem-11464	194	7	,	,	PUNCT
fbem-11464	194	8	2023(05	2023(05	NUM
fbem-11464	194	9	):	):	PUNCT
fbem-11464	194	10	146	146	NUM
fbem-11464	194	11	-	-	SYM
fbem-11464	194	12	148	148	NUM
fbem-11464	194	13	.	.	PUNCT
fbem-11464	195	1	[	[	X
fbem-11464	195	2	3	3	X
fbem-11464	195	3	]	]	X
fbem-11464	195	4	tao	tao	PROPN
fbem-11464	195	5	xingxing	xingxing	PROPN
fbem-11464	195	6	.	.	PUNCT
fbem-11464	196	1	analysis	analysis	NOUN
fbem-11464	196	2	of	of	ADP
fbem-11464	196	3	financial	financial	ADJ
fbem-11464	196	4	fraud	fraud	NOUN
fbem-11464	196	5	of	of	ADP
fbem-11464	196	6	tongji	tongji	PROPN
fbem-11464	196	7	tang	tang	PROPN
fbem-11464	196	8	based	base	VERB
fbem-11464	196	9	on	on	ADP
fbem-11464	196	10	the	the	DET
fbem-11464	196	11	perspective	perspective	NOUN
fbem-11464	196	12	of	of	ADP
fbem-11464	196	13	gone	go	VERB
fbem-11464	196	14	theory	theory	NOUN
fbem-11464	196	15	[	[	X
fbem-11464	196	16	j	j	X
fbem-11464	196	17	]	]	X
fbem-11464	196	18	.	.	PUNCT
fbem-11464	197	1	national	national	ADJ
fbem-11464	197	2	circulation	circulation	NOUN
fbem-11464	197	3	economy	economy	NOUN
fbem-11464	197	4	,	,	PUNCT
fbem-11464	197	5	2022	2022	NUM
fbem-11464	197	6	(	(	PUNCT
fbem-11464	197	7	08	08	NUM
fbem-11464	197	8	):	):	PUNCT
fbem-11464	197	9	184	184	NUM
fbem-11464	197	10	-	-	SYM
fbem-11464	197	11	186	186	NUM
fbem-11464	197	12	.	.	PUNCT
fbem-11464	198	1	[	[	X
fbem-11464	198	2	4	4	X
fbem-11464	198	3	]	]	X
fbem-11464	198	4	cao	cao	PROPN
fbem-11464	198	5	aosi	aosi	PROPN
fbem-11464	198	6	.	.	PUNCT
fbem-11464	199	1	shandong	shandong	PROPN
fbem-11464	199	2	shengtong	shengtong	PROPN
fbem-11464	199	3	group	group	PROPN
fbem-11464	199	4	financial	financial	PROPN
fbem-11464	199	5	fraud	fraud	NOUN
fbem-11464	199	6	case	case	NOUN
fbem-11464	199	7	analysis	analysis	NOUN
fbem-11464	199	8	based	base	VERB
fbem-11464	199	9	on	on	ADP
fbem-11464	199	10	the	the	DET
fbem-11464	199	11	perspective	perspective	NOUN
fbem-11464	199	12	of	of	ADP
fbem-11464	199	13	audit	audit	NOUN
fbem-11464	199	14	failure[j	failure[j	PROPN
fbem-11464	199	15	]	]	PUNCT
fbem-11464	199	16	.	.	PUNCT
fbem-11464	200	1	modern	modern	ADJ
fbem-11464	200	2	marketing	marketing	NOUN
fbem-11464	200	3	(	(	PUNCT
fbem-11464	200	4	early	early	ADJ
fbem-11464	200	5	edition	edition	NOUN
fbem-11464	200	6	)	)	PUNCT
fbem-11464	200	7	,	,	PUNCT
fbem-11464	200	8	2023(07	2023(07	NUM
fbem-11464	200	9	):	):	PUNCT
fbem-11464	200	10	130	130	NUM
fbem-11464	200	11	-	-	SYM
fbem-11464	200	12	132	132	NUM
fbem-11464	200	13	.	.	PUNCT
fbem-11464	201	1	[	[	X
fbem-11464	201	2	5	5	X
fbem-11464	201	3	]	]	PUNCT
fbem-11464	201	4	jiang	jiang	PROPN
fbem-11464	201	5	jinghan	jinghan	PROPN
fbem-11464	201	6	.	.	PUNCT
fbem-11464	202	1	analysis	analysis	NOUN
fbem-11464	202	2	of	of	ADP
fbem-11464	202	3	financial	financial	ADJ
fbem-11464	202	4	counterfeiting	counterfeiting	NOUN
fbem-11464	202	5	motivation	motivation	NOUN
fbem-11464	202	6	and	and	CCONJ
fbem-11464	202	7	countermeasures	countermeasure	NOUN
fbem-11464	202	8	of	of	ADP
fbem-11464	202	9	listed	list	VERB
fbem-11464	202	10	companies	company	NOUN
fbem-11464	202	11	--	--	PUNCT
fbem-11464	202	12	a	a	DET
fbem-11464	202	13	case	case	NOUN
fbem-11464	202	14	study	study	NOUN
fbem-11464	202	15	based	base	VERB
fbem-11464	202	16	on	on	ADP
fbem-11464	202	17	internal	internal	ADJ
fbem-11464	202	18	control	control	PROPN
fbem-11464	202	19	perspective[j	perspective[j	PROPN
fbem-11464	202	20	]	]	PUNCT
fbem-11464	202	21	.	.	PUNCT
fbem-11464	203	1	modern	modern	ADJ
fbem-11464	203	2	marketing	marketing	NOUN
fbem-11464	203	3	(	(	PUNCT
fbem-11464	203	4	lower	low	ADJ
fbem-11464	203	5	decade),2023(04):168	decade),2023(04):168	NOUN
fbem-11464	203	6	-	-	PUNCT
fbem-11464	203	7	170	170	NUM
fbem-11464	203	8	.	.	PUNCT
fbem-11464	204	1	[	[	X
fbem-11464	204	2	6	6	NUM
fbem-11464	204	3	]	]	PUNCT
fbem-11464	204	4	li	li	PROPN
fbem-11464	204	5	qian	qian	PROPN
fbem-11464	204	6	,	,	PUNCT
fbem-11464	204	7	yang	yang	PROPN
fbem-11464	204	8	junfang	junfang	PROPN
fbem-11464	204	9	.	.	PUNCT
fbem-11464	205	1	financial	financial	ADJ
fbem-11464	205	2	fraud	fraud	NOUN
fbem-11464	205	3	analysis	analysis	NOUN
fbem-11464	205	4	based	base	VERB
fbem-11464	205	5	on	on	ADP
fbem-11464	205	6	the	the	DET
fbem-11464	205	7	perspective	perspective	NOUN
fbem-11464	205	8	of	of	ADP
fbem-11464	205	9	independent	independent	ADJ
fbem-11464	205	10	directors	director	NOUN
fbem-11464	205	11	--	--	PUNCT
fbem-11464	205	12	taking	take	VERB
fbem-11464	205	13	kangmei	kangmei	ADJ
fbem-11464	205	14	pharmaceutical	pharmaceutical	NOUN
fbem-11464	205	15	as	as	ADP
fbem-11464	205	16	an	an	DET
fbem-11464	205	17	example	example	NOUN
fbem-11464	206	1	[	[	X
fbem-11464	206	2	j	j	X
fbem-11464	206	3	]	]	X
fbem-11464	206	4	.	.	PUNCT
fbem-11464	207	1	modern	modern	ADJ
fbem-11464	207	2	marketing	marketing	NOUN
fbem-11464	207	3	(	(	PUNCT
fbem-11464	207	4	lower	low	ADJ
fbem-11464	207	5	decade	decade	NOUN
fbem-11464	207	6	)	)	PUNCT
fbem-11464	207	7	,	,	PUNCT
fbem-11464	207	8	2023	2023	NUM
fbem-11464	207	9	(	(	PUNCT
fbem-11464	207	10	01	01	NUM
fbem-11464	207	11	):	):	PUNCT
fbem-11464	207	12	155	155	NUM
fbem-11464	207	13	-	-	SYM
fbem-11464	207	14	157	157	NUM
fbem-11464	207	15	.	.	PUNCT