id	sid	tid	token	lemma	pos
fbem-12030	1	1	frontiers	frontier	NOUN
fbem-12030	1	2	in	in	ADP
fbem-12030	1	3	business	business	NOUN
fbem-12030	1	4	,	,	PUNCT
fbem-12030	1	5	economics	economic	NOUN
fbem-12030	1	6	and	and	CCONJ
fbem-12030	1	7	management	management	NOUN
fbem-12030	1	8	issn	issn	PROPN
fbem-12030	1	9	:	:	PUNCT
fbem-12030	1	10	2766	2766	NUM
fbem-12030	1	11	-	-	PUNCT
fbem-12030	1	12	824x	824x	NUM
fbem-12030	1	13	|	|	ADJ
fbem-12030	1	14	vol	vol	NOUN
fbem-12030	1	15	.	.	PUNCT
fbem-12030	2	1	11	11	NUM
fbem-12030	2	2	,	,	PUNCT
fbem-12030	2	3	no	no	INTJ
fbem-12030	2	4	.	.	NOUN
fbem-12030	2	5	1	1	NUM
fbem-12030	2	6	,	,	PUNCT
fbem-12030	2	7	2023	2023	NUM
fbem-12030	2	8	198	198	NUM
fbem-12030	2	9	a	a	DET
fbem-12030	2	10	case	case	NOUN
fbem-12030	2	11	study	study	NOUN
fbem-12030	2	12	on	on	ADP
fbem-12030	2	13	financial	financial	ADJ
fbem-12030	2	14	fraud	fraud	NOUN
fbem-12030	2	15	of	of	ADP
fbem-12030	2	16	wisdom	wisdom	NOUN
fbem-12030	2	17	haipai	haipai	NOUN
fbem-12030	2	18	company	company	NOUN
fbem-12030	2	19	in	in	ADP
fbem-12030	2	20	aerospace	aerospace	NOUN
fbem-12030	2	21	communication	communication	NOUN
fbem-12030	2	22	subsidiary	subsidiary	NOUN
fbem-12030	2	23	wenwen	wenwen	VERB
fbem-12030	3	1	wang	wang	PROPN
fbem-12030	3	2	school	school	PROPN
fbem-12030	3	3	of	of	ADP
fbem-12030	3	4	management	management	NOUN
fbem-12030	3	5	,	,	PUNCT
fbem-12030	3	6	xi	xi	ADP
fbem-12030	3	7	'	'	PUNCT
fbem-12030	3	8	an	an	DET
fbem-12030	3	9	engineering	engineering	NOUN
fbem-12030	3	10	university	university	NOUN
fbem-12030	3	11	xi’an	xi’an	PROPN
fbem-12030	3	12	710000	710000	NUM
fbem-12030	3	13	,	,	PUNCT
fbem-12030	3	14	china	china	PROPN
fbem-12030	3	15	abstract	abstract	NOUN
fbem-12030	3	16	:	:	PUNCT
fbem-12030	3	17	in	in	ADP
fbem-12030	3	18	recent	recent	ADJ
fbem-12030	3	19	years	year	NOUN
fbem-12030	3	20	,	,	PUNCT
fbem-12030	3	21	performance	performance	NOUN
fbem-12030	3	22	commitment	commitment	NOUN
fbem-12030	3	23	has	have	AUX
fbem-12030	3	24	increasingly	increasingly	ADV
fbem-12030	3	25	become	become	VERB
fbem-12030	3	26	the	the	DET
fbem-12030	3	27	"	"	PUNCT
fbem-12030	3	28	standard	standard	NOUN
fbem-12030	3	29	"	"	PUNCT
fbem-12030	3	30	of	of	ADP
fbem-12030	3	31	mergers	merger	NOUN
fbem-12030	3	32	and	and	CCONJ
fbem-12030	3	33	acquisitions	acquisition	NOUN
fbem-12030	3	34	of	of	ADP
fbem-12030	3	35	listed	list	VERB
fbem-12030	3	36	companies	company	NOUN
fbem-12030	3	37	,	,	PUNCT
fbem-12030	3	38	which	which	PRON
fbem-12030	3	39	is	be	AUX
fbem-12030	3	40	used	use	VERB
fbem-12030	3	41	to	to	PART
fbem-12030	3	42	alleviate	alleviate	VERB
fbem-12030	3	43	the	the	DET
fbem-12030	3	44	risk	risk	NOUN
fbem-12030	3	45	of	of	ADP
fbem-12030	3	46	information	information	NOUN
fbem-12030	3	47	asymmetry	asymmetry	NOUN
fbem-12030	3	48	and	and	CCONJ
fbem-12030	3	49	safeguard	safeguard	VERB
fbem-12030	3	50	the	the	DET
fbem-12030	3	51	interests	interest	NOUN
fbem-12030	3	52	of	of	ADP
fbem-12030	3	53	the	the	DET
fbem-12030	3	54	acquirer	acquirer	NOUN
fbem-12030	3	55	.	.	PUNCT
fbem-12030	4	1	however	however	ADV
fbem-12030	4	2	,	,	PUNCT
fbem-12030	4	3	performance	performance	NOUN
fbem-12030	4	4	commitment	commitment	NOUN
fbem-12030	4	5	has	have	AUX
fbem-12030	4	6	also	also	ADV
fbem-12030	4	7	aggravated	aggravate	VERB
fbem-12030	4	8	the	the	DET
fbem-12030	4	9	risk	risk	NOUN
fbem-12030	4	10	of	of	ADP
fbem-12030	4	11	financial	financial	ADJ
fbem-12030	4	12	fraud	fraud	NOUN
fbem-12030	4	13	,	,	PUNCT
fbem-12030	4	14	and	and	CCONJ
fbem-12030	4	15	the	the	DET
fbem-12030	4	16	acquired	acquire	VERB
fbem-12030	4	17	party	party	NOUN
fbem-12030	4	18	often	often	ADV
fbem-12030	4	19	does	do	AUX
fbem-12030	4	20	not	not	PART
fbem-12030	4	21	hesitate	hesitate	VERB
fbem-12030	4	22	to	to	PART
fbem-12030	4	23	sue	sue	VERB
fbem-12030	4	24	for	for	ADP
fbem-12030	4	25	financial	financial	ADJ
fbem-12030	4	26	fraud	fraud	NOUN
fbem-12030	4	27	in	in	ADP
fbem-12030	4	28	order	order	NOUN
fbem-12030	4	29	to	to	PART
fbem-12030	4	30	fulfill	fulfill	VERB
fbem-12030	4	31	its	its	PRON
fbem-12030	4	32	performance	performance	NOUN
fbem-12030	4	33	commitment	commitment	NOUN
fbem-12030	4	34	and	and	CCONJ
fbem-12030	4	35	avoid	avoid	VERB
fbem-12030	4	36	punitive	punitive	ADJ
fbem-12030	4	37	damages	damage	NOUN
fbem-12030	4	38	for	for	ADP
fbem-12030	4	39	breach	breach	NOUN
fbem-12030	4	40	of	of	ADP
fbem-12030	4	41	contract	contract	NOUN
fbem-12030	4	42	.	.	PUNCT
fbem-12030	5	1	in	in	ADP
fbem-12030	5	2	order	order	NOUN
fbem-12030	5	3	to	to	PART
fbem-12030	5	4	provide	provide	VERB
fbem-12030	5	5	suggestions	suggestion	NOUN
fbem-12030	5	6	for	for	ADP
fbem-12030	5	7	investors	investor	NOUN
fbem-12030	5	8	and	and	CCONJ
fbem-12030	5	9	regulators	regulator	NOUN
fbem-12030	5	10	,	,	PUNCT
fbem-12030	5	11	this	this	DET
fbem-12030	5	12	paper	paper	NOUN
fbem-12030	5	13	takes	take	VERB
fbem-12030	5	14	the	the	DET
fbem-12030	5	15	aerospace	aerospace	NOUN
fbem-12030	5	16	communication	communication	NOUN
fbem-12030	5	17	wisdom	wisdom	NOUN
fbem-12030	5	18	haipai	haipai	NOUN
fbem-12030	5	19	company	company	NOUN
fbem-12030	5	20	as	as	ADP
fbem-12030	5	21	an	an	DET
fbem-12030	5	22	example	example	NOUN
fbem-12030	5	23	,	,	PUNCT
fbem-12030	5	24	analyzes	analyze	VERB
fbem-12030	5	25	the	the	DET
fbem-12030	5	26	means	mean	NOUN
fbem-12030	5	27	of	of	ADP
fbem-12030	5	28	financial	financial	ADJ
fbem-12030	5	29	fraud	fraud	NOUN
fbem-12030	5	30	from	from	ADP
fbem-12030	5	31	the	the	DET
fbem-12030	5	32	motivation	motivation	NOUN
fbem-12030	5	33	of	of	ADP
fbem-12030	5	34	listed	list	VERB
fbem-12030	5	35	companies	company	NOUN
fbem-12030	5	36	,	,	PUNCT
fbem-12030	5	37	and	and	CCONJ
fbem-12030	5	38	discusses	discuss	VERB
fbem-12030	5	39	how	how	SCONJ
fbem-12030	5	40	to	to	PART
fbem-12030	5	41	prevent	prevent	VERB
fbem-12030	5	42	and	and	CCONJ
fbem-12030	5	43	supervise	supervise	VERB
fbem-12030	5	44	financial	financial	ADJ
fbem-12030	5	45	fraud	fraud	NOUN
fbem-12030	5	46	.	.	PUNCT
fbem-12030	6	1	keywords	keyword	NOUN
fbem-12030	6	2	:	:	PUNCT
fbem-12030	6	3	performance	performance	NOUN
fbem-12030	6	4	commitment	commitment	NOUN
fbem-12030	6	5	,	,	PUNCT
fbem-12030	6	6	financial	financial	ADJ
fbem-12030	6	7	fraud	fraud	NOUN
fbem-12030	6	8	,	,	PUNCT
fbem-12030	6	9	fraud	fraud	NOUN
fbem-12030	6	10	identification	identification	NOUN
fbem-12030	6	11	and	and	CCONJ
fbem-12030	6	12	fraud	fraud	NOUN
fbem-12030	6	13	prevention	prevention	NOUN
fbem-12030	6	14	.	.	PUNCT
fbem-12030	7	1	1	1	X
fbem-12030	7	2	.	.	X
fbem-12030	7	3	introduction	introduction	NOUN
fbem-12030	7	4	due	due	ADP
fbem-12030	7	5	to	to	ADP
fbem-12030	7	6	the	the	DET
fbem-12030	7	7	rapid	rapid	ADJ
fbem-12030	7	8	economic	economic	ADJ
fbem-12030	7	9	development	development	NOUN
fbem-12030	7	10	in	in	ADP
fbem-12030	7	11	china	china	PROPN
fbem-12030	7	12	,	,	PUNCT
fbem-12030	7	13	m&a	m&a	PROPN
fbem-12030	7	14	activities	activity	NOUN
fbem-12030	7	15	of	of	ADP
fbem-12030	7	16	listed	list	VERB
fbem-12030	7	17	companies	company	NOUN
fbem-12030	7	18	are	be	AUX
fbem-12030	7	19	becoming	become	VERB
fbem-12030	7	20	more	more	ADV
fbem-12030	7	21	and	and	CCONJ
fbem-12030	7	22	more	more	ADV
fbem-12030	7	23	active	active	ADJ
fbem-12030	7	24	.	.	PUNCT
fbem-12030	8	1	it	it	PRON
fbem-12030	8	2	has	have	AUX
fbem-12030	8	3	become	become	VERB
fbem-12030	8	4	a	a	DET
fbem-12030	8	5	common	common	ADJ
fbem-12030	8	6	practice	practice	NOUN
fbem-12030	8	7	to	to	PART
fbem-12030	8	8	attach	attach	VERB
fbem-12030	8	9	performance	performance	NOUN
fbem-12030	8	10	commitment	commitment	NOUN
fbem-12030	8	11	in	in	ADP
fbem-12030	8	12	high	high	ADJ
fbem-12030	8	13	premium	premium	NOUN
fbem-12030	8	14	mergers	merger	NOUN
fbem-12030	8	15	and	and	CCONJ
fbem-12030	8	16	acquisitions	acquisition	NOUN
fbem-12030	8	17	,	,	PUNCT
fbem-12030	8	18	and	and	CCONJ
fbem-12030	8	19	performance	performance	NOUN
fbem-12030	8	20	commitment	commitment	NOUN
fbem-12030	8	21	has	have	AUX
fbem-12030	8	22	gradually	gradually	ADV
fbem-12030	8	23	become	become	VERB
fbem-12030	8	24	a	a	DET
fbem-12030	8	25	necessary	necessary	ADJ
fbem-12030	8	26	configuration	configuration	NOUN
fbem-12030	8	27	for	for	ADP
fbem-12030	8	28	mergers	merger	NOUN
fbem-12030	8	29	and	and	CCONJ
fbem-12030	8	30	acquisitions	acquisition	NOUN
fbem-12030	8	31	of	of	ADP
fbem-12030	8	32	listed	list	VERB
fbem-12030	8	33	companies	company	NOUN
fbem-12030	8	34	.	.	PUNCT
fbem-12030	9	1	however	however	ADV
fbem-12030	9	2	,	,	PUNCT
fbem-12030	9	3	in	in	ADP
fbem-12030	9	4	the	the	DET
fbem-12030	9	5	process	process	NOUN
fbem-12030	9	6	of	of	ADP
fbem-12030	9	7	m&a	m&a	PROPN
fbem-12030	9	8	,	,	PUNCT
fbem-12030	9	9	due	due	ADP
fbem-12030	9	10	to	to	ADP
fbem-12030	9	11	the	the	DET
fbem-12030	9	12	problems	problem	NOUN
fbem-12030	9	13	of	of	ADP
fbem-12030	9	14	asymmetric	asymmetric	ADJ
fbem-12030	9	15	information	information	NOUN
fbem-12030	9	16	and	and	CCONJ
fbem-12030	9	17	unclear	unclear	ADJ
fbem-12030	9	18	future	future	ADJ
fbem-12030	9	19	earnings	earning	NOUN
fbem-12030	9	20	of	of	ADP
fbem-12030	9	21	the	the	DET
fbem-12030	9	22	underlying	underlie	VERB
fbem-12030	9	23	assets	asset	NOUN
fbem-12030	9	24	,	,	PUNCT
fbem-12030	9	25	it	it	PRON
fbem-12030	9	26	is	be	AUX
fbem-12030	9	27	easy	easy	ADJ
fbem-12030	9	28	to	to	PART
fbem-12030	9	29	generate	generate	VERB
fbem-12030	9	30	acquisition	acquisition	NOUN
fbem-12030	9	31	risks	risk	NOUN
fbem-12030	9	32	.	.	PUNCT
fbem-12030	10	1	in	in	ADP
fbem-12030	10	2	order	order	NOUN
fbem-12030	10	3	to	to	PART
fbem-12030	10	4	reduce	reduce	VERB
fbem-12030	10	5	acquisition	acquisition	NOUN
fbem-12030	10	6	risks	risk	NOUN
fbem-12030	10	7	,	,	PUNCT
fbem-12030	10	8	protect	protect	VERB
fbem-12030	10	9	investors	investor	NOUN
fbem-12030	10	10	'	'	PART
fbem-12030	10	11	rights	right	NOUN
fbem-12030	10	12	and	and	CCONJ
fbem-12030	10	13	interests	interest	NOUN
fbem-12030	10	14	and	and	CCONJ
fbem-12030	10	15	protect	protect	VERB
fbem-12030	10	16	the	the	DET
fbem-12030	10	17	overall	overall	ADJ
fbem-12030	10	18	interests	interest	NOUN
fbem-12030	10	19	of	of	ADP
fbem-12030	10	20	the	the	DET
fbem-12030	10	21	company	company	NOUN
fbem-12030	10	22	in	in	ADP
fbem-12030	10	23	the	the	DET
fbem-12030	10	24	process	process	NOUN
fbem-12030	10	25	of	of	ADP
fbem-12030	10	26	m&a	m&a	PROPN
fbem-12030	10	27	,	,	PUNCT
fbem-12030	10	28	signing	sign	VERB
fbem-12030	10	29	performance	performance	NOUN
fbem-12030	10	30	commitment	commitment	NOUN
fbem-12030	10	31	compensation	compensation	NOUN
fbem-12030	10	32	agreements	agreement	NOUN
fbem-12030	10	33	has	have	AUX
fbem-12030	10	34	become	become	VERB
fbem-12030	10	35	an	an	DET
fbem-12030	10	36	effective	effective	ADJ
fbem-12030	10	37	preventive	preventive	ADJ
fbem-12030	10	38	measure	measure	NOUN
fbem-12030	10	39	.	.	PUNCT
fbem-12030	11	1	faced	face	VERB
fbem-12030	11	2	with	with	ADP
fbem-12030	11	3	high	high	ADJ
fbem-12030	11	4	performance	performance	NOUN
fbem-12030	11	5	indicators	indicator	NOUN
fbem-12030	11	6	due	due	ADP
fbem-12030	11	7	to	to	ADP
fbem-12030	11	8	performance	performance	NOUN
fbem-12030	11	9	commitments	commitment	NOUN
fbem-12030	11	10	,	,	PUNCT
fbem-12030	11	11	many	many	ADJ
fbem-12030	11	12	companies	company	NOUN
fbem-12030	11	13	must	must	AUX
fbem-12030	11	14	not	not	PART
fbem-12030	11	15	only	only	ADV
fbem-12030	11	16	bear	bear	VERB
fbem-12030	11	17	great	great	ADJ
fbem-12030	11	18	performance	performance	NOUN
fbem-12030	11	19	pressure	pressure	NOUN
fbem-12030	11	20	but	but	CCONJ
fbem-12030	11	21	also	also	ADV
fbem-12030	11	22	bear	bear	VERB
fbem-12030	11	23	the	the	DET
fbem-12030	11	24	consequences	consequence	NOUN
fbem-12030	11	25	caused	cause	VERB
fbem-12030	11	26	by	by	ADP
fbem-12030	11	27	unfinished	unfinished	ADJ
fbem-12030	11	28	performance	performance	NOUN
fbem-12030	11	29	.	.	PUNCT
fbem-12030	12	1	in	in	ADP
fbem-12030	12	2	order	order	NOUN
fbem-12030	12	3	to	to	PART
fbem-12030	12	4	avoid	avoid	VERB
fbem-12030	12	5	the	the	DET
fbem-12030	12	6	loss	loss	NOUN
fbem-12030	12	7	caused	cause	VERB
fbem-12030	12	8	by	by	ADP
fbem-12030	12	9	the	the	DET
fbem-12030	12	10	failure	failure	NOUN
fbem-12030	12	11	to	to	PART
fbem-12030	12	12	achieve	achieve	VERB
fbem-12030	12	13	performance	performance	NOUN
fbem-12030	12	14	commitments	commitment	NOUN
fbem-12030	12	15	,	,	PUNCT
fbem-12030	12	16	companies	company	NOUN
fbem-12030	12	17	often	often	ADV
fbem-12030	12	18	use	use	VERB
fbem-12030	12	19	various	various	ADJ
fbem-12030	12	20	means	mean	NOUN
fbem-12030	12	21	to	to	PART
fbem-12030	12	22	achieve	achieve	VERB
fbem-12030	12	23	performance	performance	NOUN
fbem-12030	12	24	goals	goal	NOUN
fbem-12030	12	25	,	,	PUNCT
fbem-12030	12	26	which	which	PRON
fbem-12030	12	27	has	have	AUX
fbem-12030	12	28	caused	cause	VERB
fbem-12030	12	29	a	a	DET
fbem-12030	12	30	lot	lot	NOUN
fbem-12030	12	31	of	of	ADP
fbem-12030	12	32	financial	financial	ADJ
fbem-12030	12	33	fraud	fraud	NOUN
fbem-12030	12	34	,	,	PUNCT
fbem-12030	12	35	adversely	adversely	ADV
fbem-12030	12	36	affected	affect	VERB
fbem-12030	12	37	the	the	DET
fbem-12030	12	38	interests	interest	NOUN
fbem-12030	12	39	of	of	ADP
fbem-12030	12	40	minority	minority	NOUN
fbem-12030	12	41	shareholders	shareholder	NOUN
fbem-12030	12	42	and	and	CCONJ
fbem-12030	12	43	seriously	seriously	ADV
fbem-12030	12	44	affected	affect	VERB
fbem-12030	12	45	the	the	DET
fbem-12030	12	46	healthy	healthy	ADJ
fbem-12030	12	47	development	development	NOUN
fbem-12030	12	48	of	of	ADP
fbem-12030	12	49	the	the	DET
fbem-12030	12	50	capital	capital	NOUN
fbem-12030	12	51	market	market	NOUN
fbem-12030	12	52	.	.	PUNCT
fbem-12030	13	1	2	2	X
fbem-12030	13	2	.	.	X
fbem-12030	13	3	the	the	DET
fbem-12030	13	4	case	case	NOUN
fbem-12030	13	5	introduction	introduction	NOUN
fbem-12030	13	6	(	(	PUNCT
fbem-12030	13	7	1	1	NUM
fbem-12030	13	8	)	)	PUNCT
fbem-12030	13	9	company	company	NOUN
fbem-12030	13	10	profile	profile	NOUN
fbem-12030	13	11	aerospace	aerospace	NOUN
fbem-12030	13	12	communication	communication	NOUN
fbem-12030	13	13	holding	holding	PROPN
fbem-12030	13	14	group	group	PROPN
fbem-12030	13	15	co.	co.	PROPN
fbem-12030	13	16	,	,	PUNCT
fbem-12030	13	17	ltd	ltd	PROPN
fbem-12030	13	18	.	.	PROPN
fbem-12030	13	19	is	be	AUX
fbem-12030	13	20	located	locate	VERB
fbem-12030	13	21	in	in	ADP
fbem-12030	13	22	hangzhou	hangzhou	PROPN
fbem-12030	13	23	,	,	PUNCT
fbem-12030	13	24	zhejiang	zhejiang	PROPN
fbem-12030	13	25	province	province	PROPN
fbem-12030	13	26	.	.	PUNCT
fbem-12030	14	1	its	its	PRON
fbem-12030	14	2	predecessor	predecessor	NOUN
fbem-12030	14	3	was	be	AUX
fbem-12030	14	4	zhejiang	zhejiang	PROPN
fbem-12030	14	5	textile	textile	NOUN
fbem-12030	14	6	industry	industry	NOUN
fbem-12030	14	7	company	company	NOUN
fbem-12030	14	8	,	,	PUNCT
fbem-12030	14	9	the	the	DET
fbem-12030	14	10	administrative	administrative	ADJ
fbem-12030	14	11	company	company	NOUN
fbem-12030	14	12	in	in	ADP
fbem-12030	14	13	charge	charge	NOUN
fbem-12030	14	14	of	of	ADP
fbem-12030	14	15	the	the	DET
fbem-12030	14	16	textile	textile	NOUN
fbem-12030	14	17	industry	industry	NOUN
fbem-12030	14	18	in	in	ADP
fbem-12030	14	19	the	the	DET
fbem-12030	14	20	province	province	NOUN
fbem-12030	14	21	.	.	PUNCT
fbem-12030	15	1	[	[	X
fbem-12030	15	2	3	3	X
fbem-12030	15	3	]	]	PUNCT
fbem-12030	15	4	the	the	DET
fbem-12030	15	5	company	company	NOUN
fbem-12030	15	6	's	's	PART
fbem-12030	15	7	business	business	NOUN
fbem-12030	15	8	is	be	AUX
fbem-12030	15	9	to	to	PART
fbem-12030	15	10	develop	develop	VERB
fbem-12030	15	11	manufacturing	manufacturing	NOUN
fbem-12030	15	12	,	,	PUNCT
fbem-12030	15	13	textile	textile	NOUN
fbem-12030	15	14	and	and	CCONJ
fbem-12030	15	15	international	international	ADJ
fbem-12030	15	16	trade	trade	NOUN
fbem-12030	15	17	.	.	PUNCT
fbem-12030	16	1	later	later	ADV
fbem-12030	16	2	,	,	PUNCT
fbem-12030	16	3	the	the	DET
fbem-12030	16	4	main	main	ADJ
fbem-12030	16	5	business	business	NOUN
fbem-12030	16	6	changed	change	VERB
fbem-12030	16	7	,	,	PUNCT
fbem-12030	16	8	focusing	focus	VERB
fbem-12030	16	9	on	on	ADP
fbem-12030	16	10	information	information	NOUN
fbem-12030	16	11	and	and	CCONJ
fbem-12030	16	12	communication	communication	NOUN
fbem-12030	16	13	services	service	NOUN
fbem-12030	16	14	.	.	PUNCT
fbem-12030	17	1	[	[	X
fbem-12030	17	2	4	4	NUM
fbem-12030	17	3	]	]	PUNCT
fbem-12030	17	4	wisdom	wisdom	NOUN
fbem-12030	17	5	haipai	haipai	NOUN
fbem-12030	17	6	company	company	NOUN
fbem-12030	17	7	is	be	AUX
fbem-12030	17	8	a	a	DET
fbem-12030	17	9	subsidiary	subsidiary	NOUN
fbem-12030	17	10	of	of	ADP
fbem-12030	17	11	hangtong	hangtong	NOUN
fbem-12030	17	12	communication	communication	NOUN
fbem-12030	17	13	.	.	PUNCT
fbem-12030	18	1	at	at	ADP
fbem-12030	18	2	the	the	DET
fbem-12030	18	3	end	end	NOUN
fbem-12030	18	4	of	of	ADP
fbem-12030	18	5	2015	2015	NUM
fbem-12030	18	6	,	,	PUNCT
fbem-12030	18	7	the	the	DET
fbem-12030	18	8	company	company	NOUN
fbem-12030	18	9	was	be	AUX
fbem-12030	18	10	acquired	acquire	VERB
fbem-12030	18	11	by	by	ADP
fbem-12030	18	12	aerospace	aerospace	NOUN
fbem-12030	18	13	communications	communication	NOUN
fbem-12030	18	14	in	in	ADP
fbem-12030	18	15	the	the	DET
fbem-12030	18	16	form	form	NOUN
fbem-12030	18	17	of	of	ADP
fbem-12030	18	18	mergers	merger	NOUN
fbem-12030	18	19	and	and	CCONJ
fbem-12030	18	20	acquisitions	acquisition	NOUN
fbem-12030	18	21	.	.	PUNCT
fbem-12030	19	1	in	in	ADP
fbem-12030	19	2	december	december	PROPN
fbem-12030	19	3	2016	2016	NUM
fbem-12030	19	4	,	,	PUNCT
fbem-12030	19	5	the	the	DET
fbem-12030	19	6	company	company	NOUN
fbem-12030	19	7	's	's	PART
fbem-12030	19	8	"	"	PUNCT
fbem-12030	19	9	china	china	PROPN
fbem-12030	19	10	science	science	PROPN
fbem-12030	19	11	and	and	CCONJ
fbem-12030	19	12	technology	technology	NOUN
fbem-12030	19	13	electronic	electronic	ADJ
fbem-12030	19	14	equipment	equipment	NOUN
fbem-12030	19	15	odm	odm	PROPN
fbem-12030	19	16	center	center	NOUN
fbem-12030	19	17	"	"	PUNCT
fbem-12030	19	18	was	be	AUX
fbem-12030	19	19	completed	complete	VERB
fbem-12030	19	20	,	,	PUNCT
fbem-12030	19	21	and	and	CCONJ
fbem-12030	19	22	gradually	gradually	ADV
fbem-12030	19	23	developed	develop	VERB
fbem-12030	19	24	into	into	ADP
fbem-12030	19	25	a	a	DET
fbem-12030	19	26	largescale	largescale	ADJ
fbem-12030	19	27	industrial	industrial	ADJ
fbem-12030	19	28	group	group	NOUN
fbem-12030	19	29	with	with	ADP
fbem-12030	19	30	intelligent	intelligent	ADJ
fbem-12030	19	31	terminals	terminal	NOUN
fbem-12030	19	32	,	,	PUNCT
fbem-12030	19	33	intelligent	intelligent	ADJ
fbem-12030	19	34	security	security	NOUN
fbem-12030	19	35	and	and	CCONJ
fbem-12030	19	36	artificial	artificial	ADJ
fbem-12030	19	37	intelligence	intelligence	NOUN
fbem-12030	19	38	as	as	ADP
fbem-12030	19	39	its	its	PRON
fbem-12030	19	40	main	main	ADJ
fbem-12030	19	41	businesses	business	NOUN
fbem-12030	19	42	.	.	PUNCT
fbem-12030	20	1	the	the	DET
fbem-12030	20	2	group	group	NOUN
fbem-12030	20	3	has	have	VERB
fbem-12030	20	4	the	the	DET
fbem-12030	20	5	ability	ability	NOUN
fbem-12030	20	6	of	of	ADP
fbem-12030	20	7	design	design	NOUN
fbem-12030	20	8	,	,	PUNCT
fbem-12030	20	9	research	research	NOUN
fbem-12030	20	10	and	and	CCONJ
fbem-12030	20	11	development	development	NOUN
fbem-12030	20	12	,	,	PUNCT
fbem-12030	20	13	production	production	NOUN
fbem-12030	20	14	,	,	PUNCT
fbem-12030	20	15	operation	operation	NOUN
fbem-12030	20	16	and	and	CCONJ
fbem-12030	20	17	service	service	NOUN
fbem-12030	20	18	.	.	PUNCT
fbem-12030	21	1	(	(	PUNCT
fbem-12030	21	2	2	2	X
fbem-12030	21	3	)	)	PUNCT
fbem-12030	21	4	brief	brief	ADJ
fbem-12030	21	5	introduction	introduction	NOUN
fbem-12030	21	6	of	of	ADP
fbem-12030	21	7	fraud	fraud	NOUN
fbem-12030	21	8	incidents	incident	NOUN
fbem-12030	21	9	on	on	ADP
fbem-12030	21	10	october	october	PROPN
fbem-12030	21	11	14	14	NUM
fbem-12030	21	12	,	,	PUNCT
fbem-12030	21	13	2019	2019	NUM
fbem-12030	21	14	,	,	PUNCT
fbem-12030	21	15	the	the	DET
fbem-12030	21	16	shanghai	shanghai	PROPN
fbem-12030	21	17	stock	stock	PROPN
fbem-12030	21	18	exchange	exchange	PROPN
fbem-12030	21	19	issued	issue	VERB
fbem-12030	21	20	an	an	DET
fbem-12030	21	21	inquiry	inquiry	NOUN
fbem-12030	21	22	letter	letter	NOUN
fbem-12030	21	23	to	to	ADP
fbem-12030	21	24	aerospace	aerospace	NOUN
fbem-12030	21	25	communication	communication	NOUN
fbem-12030	21	26	,	,	PUNCT
fbem-12030	21	27	asking	ask	VERB
fbem-12030	21	28	it	it	PRON
fbem-12030	21	29	to	to	PART
fbem-12030	21	30	reply	reply	VERB
fbem-12030	21	31	in	in	ADP
fbem-12030	21	32	writing	writing	NOUN
fbem-12030	21	33	before	before	ADP
fbem-12030	21	34	october	october	PROPN
fbem-12030	21	35	21	21	NUM
fbem-12030	21	36	and	and	CCONJ
fbem-12030	21	37	disclose	disclose	VERB
fbem-12030	21	38	the	the	DET
fbem-12030	21	39	related	relate	VERB
fbem-12030	21	40	matters	matter	NOUN
fbem-12030	21	41	of	of	ADP
fbem-12030	21	42	its	its	PRON
fbem-12030	21	43	subsidiary	subsidiary	NOUN
fbem-12030	21	44	,	,	PUNCT
fbem-12030	21	45	wisdom	wisdom	NOUN
fbem-12030	21	46	haipai	haipai	NOUN
fbem-12030	21	47	company	company	NOUN
fbem-12030	21	48	.	.	PUNCT
fbem-12030	22	1	aerospace	aerospace	NOUN
fbem-12030	22	2	communication	communication	NOUN
fbem-12030	22	3	failed	fail	VERB
fbem-12030	22	4	to	to	PART
fbem-12030	22	5	respond	respond	VERB
fbem-12030	22	6	within	within	ADP
fbem-12030	22	7	the	the	DET
fbem-12030	22	8	specified	specified	ADJ
fbem-12030	22	9	time	time	NOUN
fbem-12030	22	10	,	,	PUNCT
fbem-12030	22	11	and	and	CCONJ
fbem-12030	22	12	repeatedly	repeatedly	ADV
fbem-12030	22	13	issued	issue	VERB
fbem-12030	22	14	an	an	DET
fbem-12030	22	15	announcement	announcement	NOUN
fbem-12030	22	16	to	to	PART
fbem-12030	22	17	postpone	postpone	VERB
fbem-12030	22	18	the	the	DET
fbem-12030	22	19	reply	reply	NOUN
fbem-12030	22	20	to	to	ADP
fbem-12030	22	21	the	the	DET
fbem-12030	22	22	shanghai	shanghai	PROPN
fbem-12030	22	23	stock	stock	PROPN
fbem-12030	22	24	exchange	exchange	PROPN
fbem-12030	22	25	's	's	PART
fbem-12030	22	26	inquiry	inquiry	NOUN
fbem-12030	22	27	letter	letter	NOUN
fbem-12030	22	28	on	on	ADP
fbem-12030	22	29	matters	matter	NOUN
fbem-12030	22	30	related	relate	VERB
fbem-12030	22	31	to	to	ADP
fbem-12030	22	32	the	the	DET
fbem-12030	22	33	guarantee	guarantee	NOUN
fbem-12030	22	34	performance	performance	NOUN
fbem-12030	22	35	of	of	ADP
fbem-12030	22	36	wisdom	wisdom	NOUN
fbem-12030	22	37	haipai	haipai	NOUN
fbem-12030	22	38	company	company	NOUN
fbem-12030	22	39	.	.	PUNCT
fbem-12030	23	1	finally	finally	ADV
fbem-12030	23	2	,	,	PUNCT
fbem-12030	23	3	on	on	ADP
fbem-12030	23	4	january	january	PROPN
fbem-12030	23	5	21	21	NUM
fbem-12030	23	6	,	,	PUNCT
fbem-12030	23	7	2020	2020	NUM
fbem-12030	23	8	,	,	PUNCT
fbem-12030	23	9	it	it	PRON
fbem-12030	23	10	admitted	admit	VERB
fbem-12030	23	11	that	that	SCONJ
fbem-12030	23	12	wisdom	wisdom	NOUN
fbem-12030	23	13	haipai	haipai	NOUN
fbem-12030	23	14	company	company	NOUN
fbem-12030	23	15	was	be	AUX
fbem-12030	23	16	fraudulent	fraudulent	ADJ
fbem-12030	23	17	for	for	ADP
fbem-12030	23	18	the	the	DET
fbem-12030	23	19	first	first	ADJ
fbem-12030	23	20	time	time	NOUN
fbem-12030	23	21	in	in	ADP
fbem-12030	23	22	its	its	PRON
fbem-12030	23	23	reply	reply	NOUN
fbem-12030	23	24	to	to	ADP
fbem-12030	23	25	the	the	DET
fbem-12030	23	26	previous	previous	ADJ
fbem-12030	23	27	work	work	NOUN
fbem-12030	23	28	letter	letter	NOUN
fbem-12030	23	29	of	of	ADP
fbem-12030	23	30	the	the	DET
fbem-12030	23	31	shanghai	shanghai	PROPN
fbem-12030	23	32	stock	stock	PROPN
fbem-12030	23	33	exchange	exchange	PROPN
fbem-12030	23	34	.	.	PUNCT
fbem-12030	24	1	once	once	SCONJ
fbem-12030	24	2	the	the	DET
fbem-12030	24	3	announcement	announcement	NOUN
fbem-12030	24	4	was	be	AUX
fbem-12030	24	5	made	make	VERB
fbem-12030	24	6	,	,	PUNCT
fbem-12030	24	7	the	the	DET
fbem-12030	24	8	shares	share	NOUN
fbem-12030	24	9	of	of	ADP
fbem-12030	24	10	aerospace	aerospace	NOUN
fbem-12030	24	11	communications	communication	NOUN
fbem-12030	24	12	were	be	AUX
fbem-12030	24	13	the	the	DET
fbem-12030	24	14	first	first	ADJ
fbem-12030	24	15	to	to	PART
fbem-12030	24	16	bear	bear	VERB
fbem-12030	24	17	the	the	DET
fbem-12030	24	18	brunt	brunt	NOUN
fbem-12030	24	19	.	.	PUNCT
fbem-12030	25	1	in	in	ADP
fbem-12030	25	2	the	the	DET
fbem-12030	25	3	next	next	ADJ
fbem-12030	25	4	three	three	NUM
fbem-12030	25	5	trading	trading	NOUN
fbem-12030	25	6	days	day	NOUN
fbem-12030	25	7	,	,	PUNCT
fbem-12030	25	8	the	the	DET
fbem-12030	25	9	stock	stock	NOUN
fbem-12030	25	10	prices	price	NOUN
fbem-12030	25	11	all	all	PRON
fbem-12030	25	12	fell	fall	VERB
fbem-12030	25	13	,	,	PUNCT
fbem-12030	25	14	resulting	result	VERB
fbem-12030	25	15	in	in	ADP
fbem-12030	25	16	a	a	DET
fbem-12030	25	17	direct	direct	ADJ
fbem-12030	25	18	loss	loss	NOUN
fbem-12030	25	19	of	of	ADP
fbem-12030	25	20	about	about	ADV
fbem-12030	25	21	2	2	NUM
fbem-12030	25	22	billion	billion	NUM
fbem-12030	25	23	yuan	yuan	NOUN
fbem-12030	25	24	.	.	PUNCT
fbem-12030	26	1	as	as	ADP
fbem-12030	26	2	a	a	DET
fbem-12030	26	3	state	state	NOUN
fbem-12030	26	4	-	-	PUNCT
fbem-12030	26	5	owned	own	VERB
fbem-12030	26	6	listed	list	VERB
fbem-12030	26	7	company	company	NOUN
fbem-12030	26	8	,	,	PUNCT
fbem-12030	26	9	aerospace	aerospace	NOUN
fbem-12030	26	10	communication	communication	NOUN
fbem-12030	26	11	has	have	AUX
fbem-12030	26	12	been	be	AUX
fbem-12030	26	13	reported	report	VERB
fbem-12030	26	14	by	by	ADP
fbem-12030	26	15	many	many	ADJ
fbem-12030	26	16	media	medium	NOUN
fbem-12030	26	17	after	after	ADP
fbem-12030	26	18	being	be	AUX
fbem-12030	26	19	labeled	label	VERB
fbem-12030	26	20	as	as	ADP
fbem-12030	26	21	financial	financial	ADJ
fbem-12030	26	22	fraud	fraud	NOUN
fbem-12030	26	23	.	.	PUNCT
fbem-12030	27	1	aerospace	aerospace	NOUN
fbem-12030	27	2	communication	communication	NOUN
fbem-12030	27	3	holding	holding	PROPN
fbem-12030	27	4	group	group	PROPN
fbem-12030	27	5	co.	co.	PROPN
fbem-12030	27	6	,	,	PUNCT
fbem-12030	27	7	ltd	ltd	PROPN
fbem-12030	27	8	.	.	PROPN
fbem-12030	27	9	was	be	AUX
fbem-12030	27	10	listed	list	VERB
fbem-12030	27	11	on	on	ADP
fbem-12030	27	12	shanghai	shanghai	PROPN
fbem-12030	27	13	stock	stock	PROPN
fbem-12030	27	14	exchange	exchange	PROPN
fbem-12030	27	15	on	on	ADP
fbem-12030	27	16	september	september	PROPN
fbem-12030	27	17	28th	28th	NUM
fbem-12030	27	18	,	,	PUNCT
fbem-12030	27	19	1993	1993	NUM
fbem-12030	27	20	.	.	PUNCT
fbem-12030	28	1	with	with	ADP
fbem-12030	28	2	the	the	DET
fbem-12030	28	3	development	development	NOUN
fbem-12030	28	4	of	of	ADP
fbem-12030	28	5	the	the	DET
fbem-12030	28	6	company	company	NOUN
fbem-12030	28	7	,	,	PUNCT
fbem-12030	28	8	the	the	DET
fbem-12030	28	9	shareholding	shareholding	NOUN
fbem-12030	28	10	has	have	AUX
fbem-12030	28	11	changed	change	VERB
fbem-12030	28	12	many	many	ADJ
fbem-12030	28	13	times	time	NOUN
fbem-12030	28	14	.	.	PUNCT
fbem-12030	29	1	by	by	ADP
fbem-12030	29	2	2019	2019	NUM
fbem-12030	29	3	,	,	PUNCT
fbem-12030	29	4	the	the	DET
fbem-12030	29	5	largest	large	ADJ
fbem-12030	29	6	shareholder	shareholder	NOUN
fbem-12030	29	7	of	of	ADP
fbem-12030	29	8	aerospace	aerospace	NOUN
fbem-12030	29	9	communications	communication	NOUN
fbem-12030	29	10	is	be	AUX
fbem-12030	29	11	china	china	PROPN
fbem-12030	29	12	aerospace	aerospace	PROPN
fbem-12030	29	13	science	science	NOUN
fbem-12030	29	14	and	and	CCONJ
fbem-12030	29	15	industry	industry	NOUN
fbem-12030	29	16	group	group	PROPN
fbem-12030	29	17	co.	co.	PROPN
fbem-12030	29	18	,	,	PUNCT
fbem-12030	29	19	ltd	ltd	PROPN
fbem-12030	29	20	.	.	PROPN
fbem-12030	29	21	,	,	PUNCT
fbem-12030	29	22	with	with	ADP
fbem-12030	29	23	a	a	DET
fbem-12030	29	24	shareholding	shareholding	NOUN
fbem-12030	29	25	ratio	ratio	NOUN
fbem-12030	29	26	of	of	ADP
fbem-12030	29	27	19.2	19.2	NUM
fbem-12030	29	28	%	%	NOUN
fbem-12030	29	29	.	.	PUNCT
fbem-12030	30	1	the	the	DET
fbem-12030	30	2	actual	actual	ADJ
fbem-12030	30	3	controller	controller	NOUN
fbem-12030	30	4	and	and	CCONJ
fbem-12030	30	5	the	the	DET
fbem-12030	30	6	ultimate	ultimate	ADJ
fbem-12030	30	7	controller	controller	NOUN
fbem-12030	30	8	are	be	AUX
fbem-12030	30	9	the	the	DET
fbem-12030	30	10	stateowned	stateowne	VERB
fbem-12030	30	11	assets	asset	NOUN
fbem-12030	30	12	supervision	supervision	PROPN
fbem-12030	30	13	and	and	CCONJ
fbem-12030	30	14	administration	administration	PROPN
fbem-12030	30	15	commission	commission	PROPN
fbem-12030	30	16	of	of	ADP
fbem-12030	30	17	the	the	DET
fbem-12030	30	18	state	state	NOUN
fbem-12030	30	19	council	council	PROPN
fbem-12030	30	20	.	.	PUNCT
fbem-12030	31	1	in	in	ADP
fbem-12030	31	2	2015	2015	NUM
fbem-12030	31	3	,	,	PUNCT
fbem-12030	31	4	aerospace	aerospace	NOUN
fbem-12030	31	5	communications	communication	NOUN
fbem-12030	31	6	issued	issue	VERB
fbem-12030	31	7	shares	share	NOUN
fbem-12030	31	8	at	at	ADP
fbem-12030	31	9	a	a	DET
fbem-12030	31	10	consideration	consideration	NOUN
fbem-12030	31	11	of	of	ADP
fbem-12030	31	12	1.065	1.065	NUM
fbem-12030	31	13	billion	billion	NUM
fbem-12030	31	14	yuan	yuan	NOUN
fbem-12030	31	15	to	to	PART
fbem-12030	31	16	acquire	acquire	VERB
fbem-12030	31	17	a	a	DET
fbem-12030	31	18	51	51	NUM
fbem-12030	31	19	%	%	NOUN
fbem-12030	31	20	stake	stake	NOUN
fbem-12030	31	21	in	in	ADP
fbem-12030	31	22	smart	smart	ADJ
fbem-12030	31	23	haipai	haipai	NOUN
fbem-12030	31	24	.	.	PUNCT
fbem-12030	32	1	intelligent	intelligent	ADJ
fbem-12030	32	2	haipai	haipai	NOUN
fbem-12030	32	3	technology	technology	PROPN
fbem-12030	32	4	co.	co.	PROPN
fbem-12030	32	5	,	,	PUNCT
fbem-12030	32	6	ltd	ltd	PROPN
fbem-12030	32	7	.	.	PROPN
fbem-12030	32	8	is	be	AUX
fbem-12030	32	9	an	an	DET
fbem-12030	32	10	international	international	ADJ
fbem-12030	32	11	leader	leader	NOUN
fbem-12030	32	12	in	in	ADP
fbem-12030	32	13	intelligent	intelligent	ADJ
fbem-12030	32	14	terminal	terminal	ADJ
fbem-12030	32	15	design	design	NOUN
fbem-12030	32	16	and	and	CCONJ
fbem-12030	32	17	production	production	NOUN
fbem-12030	32	18	,	,	PUNCT
fbem-12030	32	19	intelligent	intelligent	ADJ
fbem-12030	32	20	system	system	NOUN
fbem-12030	32	21	solution	solution	NOUN
fbem-12030	32	22	provider	provider	NOUN
fbem-12030	32	23	and	and	CCONJ
fbem-12030	32	24	intelligent	intelligent	ADJ
fbem-12030	32	25	operation	operation	NOUN
fbem-12030	32	26	service	service	NOUN
fbem-12030	32	27	provider	provider	NOUN
fbem-12030	32	28	.	.	PUNCT
fbem-12030	33	1	in	in	ADP
fbem-12030	33	2	october	october	PROPN
fbem-12030	33	3	2019	2019	NUM
fbem-12030	33	4	,	,	PUNCT
fbem-12030	33	5	the	the	DET
fbem-12030	33	6	shanghai	shanghai	PROPN
fbem-12030	33	7	stock	stock	PROPN
fbem-12030	33	8	exchange	exchange	PROPN
fbem-12030	33	9	suspected	suspect	VERB
fbem-12030	33	10	that	that	SCONJ
fbem-12030	33	11	wisdom	wisdom	NOUN
fbem-12030	33	12	haipai	haipai	NOUN
fbem-12030	33	13	company	company	NOUN
fbem-12030	33	14	had	have	VERB
fbem-12030	33	15	huge	huge	ADJ
fbem-12030	33	16	overdue	overdue	ADJ
fbem-12030	33	17	debts	debt	NOUN
fbem-12030	33	18	,	,	PUNCT
fbem-12030	33	19	financial	financial	ADJ
fbem-12030	33	20	breakdowns	breakdown	NOUN
fbem-12030	33	21	,	,	PUNCT
fbem-12030	33	22	overdue	overdue	ADJ
fbem-12030	33	23	bank	bank	NOUN
fbem-12030	33	24	debts	debt	NOUN
fbem-12030	33	25	,	,	PUNCT
fbem-12030	33	26	illegal	illegal	ADJ
fbem-12030	33	27	guarantees	guarantee	NOUN
fbem-12030	33	28	and	and	CCONJ
fbem-12030	33	29	even	even	ADV
fbem-12030	33	30	financial	financial	ADJ
fbem-12030	33	31	forgery	forgery	NOUN
fbem-12030	33	32	.	.	PUNCT
fbem-12030	34	1	according	accord	VERB
fbem-12030	34	2	to	to	ADP
fbem-12030	34	3	the	the	DET
fbem-12030	34	4	announcement	announcement	NOUN
fbem-12030	34	5	of	of	ADP
fbem-12030	34	6	aerospace	aerospace	NOUN
fbem-12030	34	7	199	199	NUM
fbem-12030	34	8	communication	communication	NOUN
fbem-12030	34	9	,	,	PUNCT
fbem-12030	34	10	by	by	ADP
fbem-12030	34	11	october	october	PROPN
fbem-12030	34	12	15	15	NUM
fbem-12030	34	13	,	,	PUNCT
fbem-12030	34	14	2019	2019	NUM
fbem-12030	34	15	,	,	PUNCT
fbem-12030	34	16	the	the	DET
fbem-12030	34	17	company	company	NOUN
fbem-12030	34	18	spent	spend	VERB
fbem-12030	34	19	450	450	NUM
fbem-12030	34	20	million	million	NUM
fbem-12030	34	21	yuan	yuan	NOUN
fbem-12030	34	22	to	to	PART
fbem-12030	34	23	provide	provide	VERB
fbem-12030	34	24	loan	loan	NOUN
fbem-12030	34	25	guarantee	guarantee	NOUN
fbem-12030	34	26	for	for	ADP
fbem-12030	34	27	its	its	PRON
fbem-12030	34	28	subsidiary	subsidiary	NOUN
fbem-12030	34	29	,	,	PUNCT
fbem-12030	34	30	wisdom	wisdom	NOUN
fbem-12030	34	31	haipai	haipai	NOUN
fbem-12030	34	32	.	.	PUNCT
fbem-12030	35	1	if	if	SCONJ
fbem-12030	35	2	wisdom	wisdom	NOUN
fbem-12030	35	3	haipai	haipai	NOUN
fbem-12030	35	4	fails	fail	VERB
fbem-12030	35	5	to	to	PART
fbem-12030	35	6	repay	repay	VERB
fbem-12030	35	7	the	the	DET
fbem-12030	35	8	loan	loan	NOUN
fbem-12030	35	9	within	within	ADP
fbem-12030	35	10	the	the	DET
fbem-12030	35	11	specified	specify	VERB
fbem-12030	35	12	time	time	NOUN
fbem-12030	35	13	,	,	PUNCT
fbem-12030	35	14	the	the	DET
fbem-12030	35	15	repayment	repayment	NOUN
fbem-12030	35	16	responsibility	responsibility	NOUN
fbem-12030	35	17	will	will	AUX
fbem-12030	35	18	be	be	AUX
fbem-12030	35	19	fulfilled	fulfil	VERB
fbem-12030	35	20	by	by	ADP
fbem-12030	35	21	aerospace	aerospace	NOUN
fbem-12030	35	22	communication	communication	NOUN
fbem-12030	35	23	.	.	PUNCT
fbem-12030	36	1	in	in	ADP
fbem-12030	36	2	addition	addition	NOUN
fbem-12030	36	3	,	,	PUNCT
fbem-12030	36	4	aerospace	aerospace	NOUN
fbem-12030	36	5	communication	communication	NOUN
fbem-12030	36	6	also	also	ADV
fbem-12030	36	7	lent	lend	VERB
fbem-12030	36	8	wisdom	wisdom	NOUN
fbem-12030	36	9	haipai	haipai	NOUN
fbem-12030	36	10	an	an	DET
fbem-12030	36	11	internal	internal	ADJ
fbem-12030	36	12	loan	loan	NOUN
fbem-12030	36	13	of	of	ADP
fbem-12030	36	14	813	813	NUM
fbem-12030	36	15	million	million	NUM
fbem-12030	36	16	yuan	yuan	NOUN
fbem-12030	36	17	,	,	PUNCT
fbem-12030	36	18	and	and	CCONJ
fbem-12030	36	19	there	there	PRON
fbem-12030	36	20	is	be	VERB
fbem-12030	36	21	a	a	DET
fbem-12030	36	22	trade	trade	NOUN
fbem-12030	36	23	receivable	receivable	NOUN
fbem-12030	36	24	of	of	ADP
fbem-12030	36	25	209	209	NUM
fbem-12030	36	26	million	million	NUM
fbem-12030	36	27	yuan	yuan	NOUN
fbem-12030	36	28	that	that	PRON
fbem-12030	36	29	can	can	AUX
fbem-12030	36	30	not	not	PART
fbem-12030	36	31	be	be	AUX
fbem-12030	36	32	recovered	recover	VERB
fbem-12030	36	33	.	.	PUNCT
fbem-12030	37	1	as	as	SCONJ
fbem-12030	37	2	the	the	DET
fbem-12030	37	3	existence	existence	NOUN
fbem-12030	37	4	of	of	ADP
fbem-12030	37	5	financial	financial	ADJ
fbem-12030	37	6	fraud	fraud	NOUN
fbem-12030	37	7	was	be	AUX
fbem-12030	37	8	confirmed	confirm	VERB
fbem-12030	37	9	,	,	PUNCT
fbem-12030	37	10	aerospace	aerospace	NOUN
fbem-12030	37	11	communications	communication	NOUN
fbem-12030	37	12	re	re	VERB
fbem-12030	38	1	-	-	VERB
fbem-12030	38	2	invited	invite	VERB
fbem-12030	38	3	the	the	DET
fbem-12030	38	4	accounting	accounting	NOUN
fbem-12030	38	5	firm	firm	NOUN
fbem-12030	38	6	to	to	PART
fbem-12030	38	7	audit	audit	VERB
fbem-12030	38	8	the	the	DET
fbem-12030	38	9	business	business	NOUN
fbem-12030	38	10	activities	activity	NOUN
fbem-12030	38	11	of	of	ADP
fbem-12030	38	12	smart	smart	ADJ
fbem-12030	38	13	haipai	haipai	NOUN
fbem-12030	38	14	in	in	ADP
fbem-12030	38	15	2016	2016	NUM
fbem-12030	38	16	-	-	SYM
fbem-12030	38	17	2018	2018	NUM
fbem-12030	38	18	and	and	CCONJ
fbem-12030	38	19	restate	restate	VERB
fbem-12030	38	20	the	the	DET
fbem-12030	38	21	financial	financial	ADJ
fbem-12030	38	22	statements	statement	NOUN
fbem-12030	38	23	.	.	PUNCT
fbem-12030	39	1	after	after	ADP
fbem-12030	39	2	the	the	DET
fbem-12030	39	3	restatement	restatement	NOUN
fbem-12030	39	4	,	,	PUNCT
fbem-12030	39	5	the	the	DET
fbem-12030	39	6	actual	actual	ADJ
fbem-12030	39	7	achievements	achievement	NOUN
fbem-12030	39	8	in	in	ADP
fbem-12030	39	9	2016	2016	NUM
fbem-12030	39	10	-	-	SYM
fbem-12030	39	11	2018	2018	NUM
fbem-12030	39	12	were-447	were-447	NOUN
fbem-12030	39	13	million	million	NUM
fbem-12030	39	14	yuan,-733	yuan,-733	NOUN
fbem-12030	39	15	million	million	NUM
fbem-12030	39	16	yuan	yuan	NOUN
fbem-12030	39	17	and-2.177	and-2.177	PROPN
fbem-12030	39	18	billion	billion	NUM
fbem-12030	39	19	yuan	yuan	NOUN
fbem-12030	39	20	respectively	respectively	ADV
fbem-12030	39	21	,	,	PUNCT
fbem-12030	39	22	and	and	CCONJ
fbem-12030	39	23	the	the	DET
fbem-12030	39	24	performance	performance	NOUN
fbem-12030	39	25	commitments	commitment	NOUN
fbem-12030	39	26	failed	fail	VERB
fbem-12030	39	27	to	to	PART
fbem-12030	39	28	be	be	AUX
fbem-12030	39	29	fulfilled.[5	fulfilled.[5	NOUN
fbem-12030	39	30	]	]	PUNCT
fbem-12030	39	31	after	after	ADP
fbem-12030	39	32	inspection	inspection	NOUN
fbem-12030	39	33	by	by	ADP
fbem-12030	39	34	aerospace	aerospace	NOUN
fbem-12030	39	35	communications	communication	NOUN
fbem-12030	39	36	and	and	CCONJ
fbem-12030	39	37	lixin	lixin	PROPN
fbem-12030	39	38	certified	certify	VERB
fbem-12030	39	39	public	public	ADJ
fbem-12030	39	40	accountants	accountant	NOUN
fbem-12030	39	41	(	(	PUNCT
fbem-12030	39	42	special	special	ADJ
fbem-12030	39	43	general	general	ADJ
fbem-12030	39	44	partnership	partnership	NOUN
fbem-12030	39	45	)	)	PUNCT
fbem-12030	39	46	,	,	PUNCT
fbem-12030	39	47	wisdom	wisdom	NOUN
fbem-12030	39	48	haipai	haipai	NOUN
fbem-12030	39	49	company	company	NOUN
fbem-12030	39	50	chose	choose	VERB
fbem-12030	39	51	to	to	PART
fbem-12030	39	52	take	take	VERB
fbem-12030	39	53	a	a	DET
fbem-12030	39	54	"	"	PUNCT
fbem-12030	39	55	shortcut	shortcut	NOUN
fbem-12030	39	56	"	"	PUNCT
fbem-12030	39	57	to	to	PART
fbem-12030	39	58	fulfill	fulfill	VERB
fbem-12030	39	59	its	its	PRON
fbem-12030	39	60	performance	performance	NOUN
fbem-12030	39	61	commitment	commitment	NOUN
fbem-12030	39	62	:	:	PUNCT
fbem-12030	39	63	engage	engage	VERB
fbem-12030	39	64	in	in	ADP
fbem-12030	39	65	financial	financial	ADJ
fbem-12030	39	66	fraud	fraud	NOUN
fbem-12030	39	67	,	,	PUNCT
fbem-12030	39	68	adopt	adopt	VERB
fbem-12030	39	69	false	false	ADJ
fbem-12030	39	70	business	business	NOUN
fbem-12030	39	71	,	,	PUNCT
fbem-12030	39	72	false	false	ADJ
fbem-12030	39	73	profit	profit	NOUN
fbem-12030	39	74	increase	increase	NOUN
fbem-12030	39	75	and	and	CCONJ
fbem-12030	39	76	other	other	ADJ
fbem-12030	39	77	indicators	indicator	NOUN
fbem-12030	39	78	to	to	PART
fbem-12030	39	79	meet	meet	VERB
fbem-12030	39	80	the	the	DET
fbem-12030	39	81	requirements	requirement	NOUN
fbem-12030	39	82	of	of	ADP
fbem-12030	39	83	the	the	DET
fbem-12030	39	84	"	"	PUNCT
fbem-12030	39	85	gambling	gambling	NOUN
fbem-12030	39	86	"	"	PUNCT
fbem-12030	39	87	agreement	agreement	NOUN
fbem-12030	39	88	.	.	PUNCT
fbem-12030	40	1	aerospace	aerospace	NOUN
fbem-12030	40	2	communications	communication	NOUN
fbem-12030	40	3	restated	restate	VERB
fbem-12030	40	4	the	the	DET
fbem-12030	40	5	consolidated	consolidated	ADJ
fbem-12030	40	6	financial	financial	ADJ
fbem-12030	40	7	statements	statement	NOUN
fbem-12030	40	8	.	.	PUNCT
fbem-12030	41	1	after	after	ADP
fbem-12030	41	2	the	the	DET
fbem-12030	41	3	restatement	restatement	NOUN
fbem-12030	41	4	,	,	PUNCT
fbem-12030	41	5	in	in	ADP
fbem-12030	41	6	view	view	NOUN
fbem-12030	41	7	of	of	ADP
fbem-12030	41	8	the	the	DET
fbem-12030	41	9	audit	audit	NOUN
fbem-12030	41	10	finding	find	VERB
fbem-12030	41	11	that	that	SCONJ
fbem-12030	41	12	the	the	DET
fbem-12030	41	13	net	net	ADJ
fbem-12030	41	14	profit	profit	NOUN
fbem-12030	41	15	of	of	ADP
fbem-12030	41	16	aerospace	aerospace	NOUN
fbem-12030	41	17	communications	communication	NOUN
fbem-12030	41	18	was	be	AUX
fbem-12030	41	19	negative	negative	ADJ
fbem-12030	41	20	for	for	ADP
fbem-12030	41	21	two	two	NUM
fbem-12030	41	22	consecutive	consecutive	ADJ
fbem-12030	41	23	fiscal	fiscal	ADJ
fbem-12030	41	24	years	year	NOUN
fbem-12030	41	25	,	,	PUNCT
fbem-12030	41	26	the	the	DET
fbem-12030	41	27	shanghai	shanghai	PROPN
fbem-12030	41	28	stock	stock	PROPN
fbem-12030	41	29	exchange	exchange	PROPN
fbem-12030	41	30	implemented	implement	VERB
fbem-12030	41	31	a	a	DET
fbem-12030	41	32	special	special	ADJ
fbem-12030	41	33	treatment	treatment	NOUN
fbem-12030	41	34	of	of	ADP
fbem-12030	41	35	delisting	delist	VERB
fbem-12030	41	36	risk	risk	NOUN
fbem-12030	41	37	warning	warning	NOUN
fbem-12030	41	38	(	(	PUNCT
fbem-12030	41	39	*	*	NOUN
fbem-12030	41	40	st	st	NOUN
fbem-12030	41	41	)	)	PUNCT
fbem-12030	41	42	for	for	ADP
fbem-12030	41	43	the	the	DET
fbem-12030	41	44	company	company	NOUN
fbem-12030	41	45	's	's	PART
fbem-12030	41	46	shares	share	NOUN
fbem-12030	41	47	,	,	PUNCT
fbem-12030	41	48	and	and	CCONJ
fbem-12030	41	49	the	the	DET
fbem-12030	41	50	abbreviation	abbreviation	NOUN
fbem-12030	41	51	was	be	AUX
fbem-12030	41	52	changed	change	VERB
fbem-12030	41	53	from	from	ADP
fbem-12030	41	54	"	"	PUNCT
fbem-12030	41	55	aerospace	aerospace	NOUN
fbem-12030	41	56	communications	communication	NOUN
fbem-12030	41	57	"	"	PUNCT
fbem-12030	41	58	to	to	ADP
fbem-12030	41	59	"	"	PUNCT
fbem-12030	41	60	*	*	PROPN
fbem-12030	41	61	st	st	PROPN
fbem-12030	41	62	hangtong	hangtong	NOUN
fbem-12030	41	63	"	"	PUNCT
fbem-12030	41	64	.	.	PUNCT
fbem-12030	42	1	[	[	X
fbem-12030	42	2	1	1	NUM
fbem-12030	42	3	]	]	SYM
fbem-12030	42	4	3	3	NUM
fbem-12030	42	5	.	.	PUNCT
fbem-12030	43	1	the	the	DET
fbem-12030	43	2	analysis	analysis	NOUN
fbem-12030	43	3	of	of	ADP
fbem-12030	43	4	financial	financial	ADJ
fbem-12030	43	5	fraud	fraud	NOUN
fbem-12030	43	6	motives	motive	NOUN
fbem-12030	43	7	of	of	ADP
fbem-12030	43	8	wisdom	wisdom	NOUN
fbem-12030	43	9	haipai	haipai	NOUN
fbem-12030	43	10	company	company	NOUN
fbem-12030	43	11	(	(	PUNCT
fbem-12030	43	12	1	1	X
fbem-12030	43	13	)	)	PUNCT
fbem-12030	43	14	the	the	DET
fbem-12030	43	15	manager	manager	NOUN
fbem-12030	43	16	's	's	PART
fbem-12030	43	17	decision	decision	NOUN
fbem-12030	43	18	-	-	PUNCT
fbem-12030	43	19	making	make	VERB
fbem-12030	43	20	failure	failure	NOUN
fbem-12030	43	21	the	the	DET
fbem-12030	43	22	decision	decision	NOUN
fbem-12030	43	23	-	-	PUNCT
fbem-12030	43	24	making	make	VERB
fbem-12030	43	25	level	level	NOUN
fbem-12030	43	26	of	of	ADP
fbem-12030	43	27	managers	manager	NOUN
fbem-12030	43	28	affects	affect	VERB
fbem-12030	43	29	the	the	DET
fbem-12030	43	30	development	development	NOUN
fbem-12030	43	31	of	of	ADP
fbem-12030	43	32	enterprises	enterprise	NOUN
fbem-12030	43	33	.	.	PUNCT
fbem-12030	44	1	managers	manager	NOUN
fbem-12030	44	2	who	who	PRON
fbem-12030	44	3	lack	lack	VERB
fbem-12030	44	4	the	the	DET
fbem-12030	44	5	correct	correct	ADJ
fbem-12030	44	6	direction	direction	NOUN
fbem-12030	44	7	of	of	ADP
fbem-12030	44	8	moral	moral	ADJ
fbem-12030	44	9	values	value	NOUN
fbem-12030	44	10	tend	tend	VERB
fbem-12030	44	11	to	to	PART
fbem-12030	44	12	lead	lead	VERB
fbem-12030	44	13	the	the	DET
fbem-12030	44	14	company	company	NOUN
fbem-12030	44	15	astray	astray	ADV
fbem-12030	44	16	.	.	PUNCT
fbem-12030	45	1	the	the	DET
fbem-12030	45	2	decision	decision	NOUN
fbem-12030	45	3	-	-	PUNCT
fbem-12030	45	4	makers	maker	NOUN
fbem-12030	45	5	of	of	ADP
fbem-12030	45	6	wisdom	wisdom	NOUN
fbem-12030	45	7	haipai	haipai	NOUN
fbem-12030	45	8	company	company	NOUN
fbem-12030	45	9	have	have	AUX
fbem-12030	45	10	made	make	VERB
fbem-12030	45	11	a	a	DET
fbem-12030	45	12	decision	decision	NOUN
fbem-12030	45	13	to	to	PART
fbem-12030	45	14	meet	meet	VERB
fbem-12030	45	15	the	the	DET
fbem-12030	45	16	performance	performance	NOUN
fbem-12030	45	17	commitment	commitment	NOUN
fbem-12030	45	18	requirements	requirement	NOUN
fbem-12030	45	19	by	by	ADP
fbem-12030	45	20	means	mean	NOUN
fbem-12030	45	21	of	of	ADP
fbem-12030	45	22	financial	financial	ADJ
fbem-12030	45	23	fraud	fraud	NOUN
fbem-12030	45	24	.	.	PUNCT
fbem-12030	46	1	due	due	ADP
fbem-12030	46	2	to	to	ADP
fbem-12030	46	3	the	the	DET
fbem-12030	46	4	decline	decline	NOUN
fbem-12030	46	5	in	in	ADP
fbem-12030	46	6	the	the	DET
fbem-12030	46	7	performance	performance	NOUN
fbem-12030	46	8	of	of	ADP
fbem-12030	46	9	major	major	ADJ
fbem-12030	46	10	customer	customer	NOUN
fbem-12030	46	11	coolpad	coolpad	NOUN
fbem-12030	46	12	,	,	PUNCT
fbem-12030	46	13	wisdom	wisdom	NOUN
fbem-12030	46	14	haipai	haipai	NOUN
fbem-12030	46	15	company	company	NOUN
fbem-12030	46	16	has	have	AUX
fbem-12030	46	17	been	be	AUX
fbem-12030	46	18	affected	affect	VERB
fbem-12030	46	19	by	by	ADP
fbem-12030	46	20	the	the	DET
fbem-12030	46	21	loss	loss	NOUN
fbem-12030	46	22	of	of	ADP
fbem-12030	46	23	a	a	DET
fbem-12030	46	24	large	large	ADJ
fbem-12030	46	25	number	number	NOUN
fbem-12030	46	26	of	of	ADP
fbem-12030	46	27	orders	order	NOUN
fbem-12030	46	28	and	and	CCONJ
fbem-12030	46	29	may	may	AUX
fbem-12030	46	30	not	not	PART
fbem-12030	46	31	be	be	AUX
fbem-12030	46	32	able	able	ADJ
fbem-12030	46	33	to	to	PART
fbem-12030	46	34	fulfill	fulfill	VERB
fbem-12030	46	35	its	its	PRON
fbem-12030	46	36	performance	performance	NOUN
fbem-12030	46	37	commitments	commitment	NOUN
fbem-12030	46	38	.	.	PUNCT
fbem-12030	47	1	in	in	ADP
fbem-12030	47	2	this	this	DET
fbem-12030	47	3	inferior	inferior	ADJ
fbem-12030	47	4	situation	situation	NOUN
fbem-12030	47	5	,	,	PUNCT
fbem-12030	47	6	managers	manager	NOUN
fbem-12030	47	7	chose	choose	VERB
fbem-12030	47	8	financial	financial	ADJ
fbem-12030	47	9	fraud	fraud	NOUN
fbem-12030	47	10	to	to	PART
fbem-12030	47	11	whitewash	whitewash	VERB
fbem-12030	47	12	the	the	DET
fbem-12030	47	13	company	company	NOUN
fbem-12030	47	14	's	's	PART
fbem-12030	47	15	financial	financial	ADJ
fbem-12030	47	16	statements	statement	NOUN
fbem-12030	47	17	.	.	PUNCT
fbem-12030	48	1	the	the	DET
fbem-12030	48	2	company	company	NOUN
fbem-12030	48	3	's	's	PART
fbem-12030	48	4	business	business	NOUN
fbem-12030	48	5	failure	failure	NOUN
fbem-12030	48	6	and	and	CCONJ
fbem-12030	48	7	performance	performance	NOUN
fbem-12030	48	8	commitment	commitment	NOUN
fbem-12030	48	9	prompted	prompt	VERB
fbem-12030	48	10	managers	manager	NOUN
fbem-12030	48	11	to	to	PART
fbem-12030	48	12	choose	choose	VERB
fbem-12030	48	13	financial	financial	ADJ
fbem-12030	48	14	fraud	fraud	NOUN
fbem-12030	48	15	.	.	PUNCT
fbem-12030	49	1	(	(	PUNCT
fbem-12030	49	2	2	2	X
fbem-12030	49	3	)	)	PUNCT
fbem-12030	49	4	inadequate	inadequate	ADJ
fbem-12030	49	5	internal	internal	ADJ
fbem-12030	49	6	and	and	CCONJ
fbem-12030	49	7	external	external	ADJ
fbem-12030	49	8	supervision	supervision	NOUN
fbem-12030	49	9	in	in	ADP
fbem-12030	49	10	2016	2016	NUM
fbem-12030	49	11	,	,	PUNCT
fbem-12030	49	12	duty	duty	PROPN
fbem-12030	49	13	international	international	PROPN
fbem-12030	49	14	expressed	express	VERB
fbem-12030	49	15	reservations	reservation	NOUN
fbem-12030	49	16	about	about	ADP
fbem-12030	49	17	the	the	DET
fbem-12030	49	18	audit	audit	NOUN
fbem-12030	49	19	report	report	NOUN
fbem-12030	49	20	of	of	ADP
fbem-12030	49	21	wisdom	wisdom	NOUN
fbem-12030	49	22	haipai	haipai	NOUN
fbem-12030	49	23	company	company	NOUN
fbem-12030	49	24	.	.	PUNCT
fbem-12030	50	1	as	as	SCONJ
fbem-12030	50	2	its	its	PRON
fbem-12030	50	3	parent	parent	NOUN
fbem-12030	50	4	company	company	NOUN
fbem-12030	50	5	,	,	PUNCT
fbem-12030	50	6	aerospace	aerospace	NOUN
fbem-12030	50	7	communications	communication	NOUN
fbem-12030	50	8	did	do	AUX
fbem-12030	50	9	not	not	PART
fbem-12030	50	10	pay	pay	VERB
fbem-12030	50	11	attention	attention	NOUN
fbem-12030	50	12	to	to	ADP
fbem-12030	50	13	it	it	PRON
fbem-12030	50	14	and	and	CCONJ
fbem-12030	50	15	tracked	track	VERB
fbem-12030	50	16	it	it	PRON
fbem-12030	50	17	down	down	ADP
fbem-12030	50	18	,	,	PUNCT
fbem-12030	50	19	and	and	CCONJ
fbem-12030	50	20	hastily	hastily	ADV
fbem-12030	50	21	changed	change	VERB
fbem-12030	50	22	its	its	PRON
fbem-12030	50	23	firm	firm	NOUN
fbem-12030	50	24	,	,	PUNCT
fbem-12030	50	25	which	which	PRON
fbem-12030	50	26	was	be	AUX
fbem-12030	50	27	a	a	DET
fbem-12030	50	28	lack	lack	NOUN
fbem-12030	50	29	of	of	ADP
fbem-12030	50	30	supervision	supervision	NOUN
fbem-12030	50	31	within	within	ADP
fbem-12030	50	32	the	the	DET
fbem-12030	50	33	company	company	NOUN
fbem-12030	50	34	.	.	PUNCT
fbem-12030	51	1	there	there	PRON
fbem-12030	51	2	is	be	VERB
fbem-12030	51	3	no	no	DET
fbem-12030	51	4	abnormality	abnormality	NOUN
fbem-12030	51	5	in	in	ADP
fbem-12030	51	6	the	the	DET
fbem-12030	51	7	audit	audit	NOUN
fbem-12030	51	8	report	report	NOUN
fbem-12030	51	9	after	after	ADP
fbem-12030	51	10	changing	change	VERB
fbem-12030	51	11	the	the	DET
fbem-12030	51	12	firm	firm	NOUN
fbem-12030	51	13	,	,	PUNCT
fbem-12030	51	14	which	which	PRON
fbem-12030	51	15	means	mean	VERB
fbem-12030	51	16	that	that	SCONJ
fbem-12030	51	17	the	the	DET
fbem-12030	51	18	subsequent	subsequent	ADJ
fbem-12030	51	19	firm	firm	NOUN
fbem-12030	51	20	has	have	AUX
fbem-12030	51	21	not	not	PART
fbem-12030	51	22	found	find	VERB
fbem-12030	51	23	its	its	PRON
fbem-12030	51	24	fraud	fraud	NOUN
fbem-12030	51	25	,	,	PUNCT
fbem-12030	51	26	which	which	PRON
fbem-12030	51	27	belongs	belong	VERB
fbem-12030	51	28	to	to	ADP
fbem-12030	51	29	the	the	DET
fbem-12030	51	30	lack	lack	NOUN
fbem-12030	51	31	of	of	ADP
fbem-12030	51	32	external	external	ADJ
fbem-12030	51	33	supervision	supervision	NOUN
fbem-12030	51	34	.	.	PUNCT
fbem-12030	52	1	insufficient	insufficient	ADJ
fbem-12030	52	2	internal	internal	ADJ
fbem-12030	52	3	and	and	CCONJ
fbem-12030	52	4	external	external	ADJ
fbem-12030	52	5	supervision	supervision	NOUN
fbem-12030	52	6	has	have	AUX
fbem-12030	52	7	led	lead	VERB
fbem-12030	52	8	to	to	ADP
fbem-12030	52	9	the	the	DET
fbem-12030	52	10	financial	financial	ADJ
fbem-12030	52	11	fraud	fraud	NOUN
fbem-12030	52	12	of	of	ADP
fbem-12030	52	13	wisdom	wisdom	NOUN
fbem-12030	52	14	haipai	haipai	NOUN
fbem-12030	52	15	company	company	NOUN
fbem-12030	52	16	for	for	ADP
fbem-12030	52	17	many	many	ADJ
fbem-12030	52	18	years	year	NOUN
fbem-12030	52	19	.	.	PUNCT
fbem-12030	53	1	(	(	PUNCT
fbem-12030	53	2	3	3	X
fbem-12030	53	3	)	)	PUNCT
fbem-12030	53	4	the	the	DET
fbem-12030	53	5	penalty	penalty	NOUN
fbem-12030	53	6	cost	cost	NOUN
fbem-12030	53	7	of	of	ADP
fbem-12030	53	8	fraud	fraud	NOUN
fbem-12030	53	9	is	be	AUX
fbem-12030	53	10	low	low	ADJ
fbem-12030	53	11	from	from	ADP
fbem-12030	53	12	2003	2003	NUM
fbem-12030	53	13	to	to	ADP
fbem-12030	53	14	2005	2005	NUM
fbem-12030	53	15	,	,	PUNCT
fbem-12030	53	16	the	the	DET
fbem-12030	53	17	inflated	inflated	ADJ
fbem-12030	53	18	profits	profit	NOUN
fbem-12030	53	19	of	of	ADP
fbem-12030	53	20	aerospace	aerospace	NOUN
fbem-12030	53	21	communication	communication	NOUN
fbem-12030	53	22	reached	reach	VERB
fbem-12030	53	23	31.1	31.1	NUM
fbem-12030	53	24	million	million	NUM
fbem-12030	53	25	yuan	yuan	NOUN
fbem-12030	53	26	.	.	PUNCT
fbem-12030	54	1	in	in	ADP
fbem-12030	54	2	2012	2012	NUM
fbem-12030	54	3	,	,	PUNCT
fbem-12030	54	4	the	the	DET
fbem-12030	54	5	fixed	fix	VERB
fbem-12030	54	6	assets	asset	NOUN
fbem-12030	54	7	management	management	NOUN
fbem-12030	54	8	of	of	ADP
fbem-12030	54	9	zhangjiagang	zhangjiagang	PROPN
fbem-12030	54	10	xinle	xinle	PROPN
fbem-12030	54	11	wool	wool	PROPN
fbem-12030	54	12	textile	textile	PROPN
fbem-12030	54	13	co.	co.	PROPN
fbem-12030	54	14	,	,	PUNCT
fbem-12030	54	15	ltd	ltd	PROPN
fbem-12030	54	16	.	.	PROPN
fbem-12030	54	17	,	,	PUNCT
fbem-12030	54	18	a	a	DET
fbem-12030	54	19	subsidiary	subsidiary	NOUN
fbem-12030	54	20	of	of	ADP
fbem-12030	54	21	aerospace	aerospace	NOUN
fbem-12030	54	22	communication	communication	NOUN
fbem-12030	54	23	,	,	PUNCT
fbem-12030	54	24	was	be	AUX
fbem-12030	54	25	seriously	seriously	ADV
fbem-12030	54	26	flawed	flawed	ADJ
fbem-12030	54	27	,	,	PUNCT
fbem-12030	54	28	and	and	CCONJ
fbem-12030	54	29	all	all	PRON
fbem-12030	54	30	of	of	ADP
fbem-12030	54	31	them	they	PRON
fbem-12030	54	32	ended	end	VERB
fbem-12030	54	33	up	up	ADP
fbem-12030	54	34	being	be	AUX
fbem-12030	54	35	ordered	order	VERB
fbem-12030	54	36	to	to	PART
fbem-12030	54	37	rectify	rectify	VERB
fbem-12030	54	38	.	.	PUNCT
fbem-12030	55	1	kangdexin	kangdexin	PROPN
fbem-12030	55	2	's	's	PART
fbem-12030	55	3	financial	financial	ADJ
fbem-12030	55	4	fraud	fraud	NOUN
fbem-12030	55	5	was	be	AUX
fbem-12030	55	6	11.9	11.9	NUM
fbem-12030	55	7	billion	billion	NUM
fbem-12030	55	8	yuan	yuan	NOUN
fbem-12030	55	9	,	,	PUNCT
fbem-12030	55	10	and	and	CCONJ
fbem-12030	55	11	the	the	DET
fbem-12030	55	12	company	company	NOUN
fbem-12030	55	13	was	be	AUX
fbem-12030	55	14	fined	fine	VERB
fbem-12030	55	15	600,000	600,000	NUM
fbem-12030	55	16	yuan	yuan	NOUN
fbem-12030	55	17	.	.	PUNCT
fbem-12030	56	1	observing	observe	VERB
fbem-12030	56	2	the	the	DET
fbem-12030	56	3	punishment	punishment	NOUN
fbem-12030	56	4	of	of	ADP
fbem-12030	56	5	financial	financial	ADJ
fbem-12030	56	6	fraud	fraud	NOUN
fbem-12030	56	7	of	of	ADP
fbem-12030	56	8	listed	list	VERB
fbem-12030	56	9	companies	company	NOUN
fbem-12030	56	10	before	before	ADV
fbem-12030	56	11	,	,	PUNCT
fbem-12030	56	12	it	it	PRON
fbem-12030	56	13	is	be	AUX
fbem-12030	56	14	found	find	VERB
fbem-12030	56	15	that	that	SCONJ
fbem-12030	56	16	the	the	DET
fbem-12030	56	17	cost	cost	NOUN
fbem-12030	56	18	of	of	ADP
fbem-12030	56	19	making	make	VERB
fbem-12030	56	20	mistakes	mistake	NOUN
fbem-12030	56	21	in	in	ADP
fbem-12030	56	22	financial	financial	ADJ
fbem-12030	56	23	fraud	fraud	NOUN
fbem-12030	56	24	is	be	AUX
fbem-12030	56	25	negligible	negligible	ADJ
fbem-12030	56	26	,	,	PUNCT
fbem-12030	56	27	which	which	PRON
fbem-12030	56	28	also	also	ADV
fbem-12030	56	29	encourages	encourage	VERB
fbem-12030	56	30	the	the	DET
fbem-12030	56	31	financial	financial	ADJ
fbem-12030	56	32	fraud	fraud	NOUN
fbem-12030	56	33	of	of	ADP
fbem-12030	56	34	wisdom	wisdom	NOUN
fbem-12030	56	35	haipai	haipai	NOUN
fbem-12030	56	36	company	company	NOUN
fbem-12030	56	37	in	in	ADP
fbem-12030	56	38	disguise	disguise	NOUN
fbem-12030	56	39	.	.	PUNCT
fbem-12030	57	1	[	[	X
fbem-12030	57	2	2	2	X
fbem-12030	57	3	]	]	PUNCT
fbem-12030	57	4	through	through	ADP
fbem-12030	57	5	fictional	fictional	ADJ
fbem-12030	57	6	business	business	NOUN
fbem-12030	57	7	,	,	PUNCT
fbem-12030	57	8	wisdom	wisdom	NOUN
fbem-12030	57	9	haipai	haipai	NOUN
fbem-12030	57	10	company	company	NOUN
fbem-12030	57	11	accumulated	accumulate	VERB
fbem-12030	57	12	false	false	ADJ
fbem-12030	57	13	income	income	NOUN
fbem-12030	57	14	of	of	ADP
fbem-12030	57	15	6.902	6.902	NUM
fbem-12030	57	16	billion	billion	NUM
fbem-12030	57	17	yuan	yuan	NOUN
fbem-12030	57	18	and	and	CCONJ
fbem-12030	57	19	false	false	ADJ
fbem-12030	57	20	profit	profit	NOUN
fbem-12030	57	21	of	of	ADP
fbem-12030	57	22	2.574	2.574	NUM
fbem-12030	57	23	billion	billion	NUM
fbem-12030	57	24	yuan	yuan	NOUN
fbem-12030	57	25	from	from	ADP
fbem-12030	57	26	2016	2016	NUM
fbem-12030	57	27	to	to	ADP
fbem-12030	57	28	2018	2018	NUM
fbem-12030	57	29	.	.	PUNCT
fbem-12030	58	1	from	from	ADP
fbem-12030	58	2	2016	2016	NUM
fbem-12030	58	3	to	to	ADP
fbem-12030	58	4	2018	2018	NUM
fbem-12030	58	5	,	,	PUNCT
fbem-12030	58	6	the	the	DET
fbem-12030	58	7	income	income	NOUN
fbem-12030	58	8	and	and	CCONJ
fbem-12030	58	9	profit	profit	NOUN
fbem-12030	58	10	were	be	AUX
fbem-12030	58	11	inflated	inflate	VERB
fbem-12030	58	12	by	by	ADP
fbem-12030	58	13	404	404	NUM
fbem-12030	58	14	million	million	NUM
fbem-12030	58	15	yuan	yuan	NOUN
fbem-12030	58	16	through	through	ADP
fbem-12030	58	17	inflated	inflated	ADJ
fbem-12030	58	18	income	income	NOUN
fbem-12030	58	19	and	and	CCONJ
fbem-12030	58	20	profit	profit	NOUN
fbem-12030	58	21	.	.	PUNCT
fbem-12030	59	1	the	the	DET
fbem-12030	59	2	company	company	NOUN
fbem-12030	59	3	was	be	AUX
fbem-12030	59	4	only	only	ADV
fbem-12030	59	5	fined	fine	VERB
fbem-12030	59	6	600,000	600,000	NUM
fbem-12030	59	7	yuan	yuan	NOUN
fbem-12030	59	8	.	.	PUNCT
fbem-12030	60	1	the	the	DET
fbem-12030	60	2	low	low	ADJ
fbem-12030	60	3	cost	cost	NOUN
fbem-12030	60	4	of	of	ADP
fbem-12030	60	5	fraud	fraud	NOUN
fbem-12030	60	6	punishment	punishment	NOUN
fbem-12030	60	7	encourages	encourage	VERB
fbem-12030	60	8	the	the	DET
fbem-12030	60	9	occurrence	occurrence	NOUN
fbem-12030	60	10	of	of	ADP
fbem-12030	60	11	financial	financial	ADJ
fbem-12030	60	12	fraud	fraud	NOUN
fbem-12030	60	13	in	in	ADP
fbem-12030	60	14	disguise	disguise	NOUN
fbem-12030	60	15	.	.	PUNCT
fbem-12030	61	1	4	4	X
fbem-12030	61	2	.	.	X
fbem-12030	61	3	the	the	DET
fbem-12030	61	4	specific	specific	ADJ
fbem-12030	61	5	analysis	analysis	NOUN
fbem-12030	61	6	of	of	ADP
fbem-12030	61	7	financial	financial	ADJ
fbem-12030	61	8	fraud	fraud	NOUN
fbem-12030	61	9	of	of	ADP
fbem-12030	61	10	wisdom	wisdom	NOUN
fbem-12030	61	11	haipai	haipai	NOUN
fbem-12030	61	12	company	company	NOUN
fbem-12030	61	13	on	on	ADP
fbem-12030	61	14	january	january	PROPN
fbem-12030	61	15	21	21	NUM
fbem-12030	61	16	,	,	PUNCT
fbem-12030	61	17	2020	2020	NUM
fbem-12030	61	18	,	,	PUNCT
fbem-12030	61	19	the	the	DET
fbem-12030	61	20	company	company	NOUN
fbem-12030	61	21	issued	issue	VERB
fbem-12030	61	22	an	an	DET
fbem-12030	61	23	accounting	accounting	NOUN
fbem-12030	61	24	error	error	NOUN
fbem-12030	61	25	correction	correction	NOUN
fbem-12030	61	26	announcement	announcement	NOUN
fbem-12030	61	27	,	,	PUNCT
fbem-12030	61	28	saying	say	VERB
fbem-12030	61	29	that	that	SCONJ
fbem-12030	61	30	wisdom	wisdom	NOUN
fbem-12030	61	31	haipai	haipai	NOUN
fbem-12030	61	32	company	company	NOUN
fbem-12030	61	33	had	have	VERB
fbem-12030	61	34	performance	performance	NOUN
fbem-12030	61	35	fraud	fraud	NOUN
fbem-12030	61	36	,	,	PUNCT
fbem-12030	61	37	falsely	falsely	ADV
fbem-12030	61	38	increasing	increase	VERB
fbem-12030	61	39	income	income	NOUN
fbem-12030	61	40	,	,	PUNCT
fbem-12030	61	41	cost	cost	NOUN
fbem-12030	61	42	and	and	CCONJ
fbem-12030	61	43	profit	profit	NOUN
fbem-12030	61	44	through	through	ADP
fbem-12030	61	45	specific	specific	ADJ
fbem-12030	61	46	business	business	NOUN
fbem-12030	61	47	processes	process	NOUN
fbem-12030	61	48	,	,	PUNCT
fbem-12030	61	49	and	and	CCONJ
fbem-12030	61	50	falsely	falsely	ADV
fbem-12030	61	51	increasing	increase	VERB
fbem-12030	61	52	r&d	r&d	NOUN
fbem-12030	61	53	income	income	NOUN
fbem-12030	61	54	through	through	ADP
fbem-12030	61	55	fictitious	fictitious	ADJ
fbem-12030	61	56	r&d	r&d	NOUN
fbem-12030	61	57	contracts	contract	NOUN
fbem-12030	61	58	,	,	PUNCT
fbem-12030	61	59	which	which	PRON
fbem-12030	61	60	led	lead	VERB
fbem-12030	61	61	to	to	ADP
fbem-12030	61	62	untrue	untrue	ADJ
fbem-12030	61	63	and	and	CCONJ
fbem-12030	61	64	inaccurate	inaccurate	ADJ
fbem-12030	61	65	disclosure	disclosure	NOUN
fbem-12030	61	66	of	of	ADP
fbem-12030	61	67	financial	financial	ADJ
fbem-12030	61	68	information	information	NOUN
fbem-12030	61	69	in	in	ADP
fbem-12030	61	70	the	the	DET
fbem-12030	61	71	early	early	ADJ
fbem-12030	61	72	stage	stage	NOUN
fbem-12030	61	73	.	.	PUNCT
fbem-12030	62	1	cheating	cheat	VERB
fbem-12030	62	2	means	mean	NOUN
fbem-12030	62	3	of	of	ADP
fbem-12030	62	4	wisdom	wisdom	NOUN
fbem-12030	62	5	haipai	haipai	NOUN
fbem-12030	62	6	company	company	NOUN
fbem-12030	62	7	;	;	PUNCT
fbem-12030	62	8	first	first	ADV
fbem-12030	62	9	,	,	PUNCT
fbem-12030	62	10	the	the	DET
fbem-12030	62	11	wisdom	wisdom	NOUN
fbem-12030	62	12	haipai	haipai	NOUN
fbem-12030	62	13	company	company	NOUN
fbem-12030	62	14	fictionalized	fictionalize	VERB
fbem-12030	62	15	the	the	DET
fbem-12030	62	16	procurement	procurement	NOUN
fbem-12030	62	17	and	and	CCONJ
fbem-12030	62	18	sales	sale	NOUN
fbem-12030	62	19	business	business	NOUN
fbem-12030	62	20	,	,	PUNCT
fbem-12030	62	21	which	which	PRON
fbem-12030	62	22	inflated	inflate	VERB
fbem-12030	62	23	the	the	DET
fbem-12030	62	24	income	income	NOUN
fbem-12030	62	25	and	and	CCONJ
fbem-12030	62	26	profits	profit	NOUN
fbem-12030	62	27	.	.	PUNCT
fbem-12030	63	1	smart	smart	ADJ
fbem-12030	63	2	shanghai	shanghai	PROPN
fbem-12030	63	3	fictional	fictional	ADJ
fbem-12030	63	4	purchasing	purchasing	NOUN
fbem-12030	63	5	and	and	CCONJ
fbem-12030	63	6	sales	sale	NOUN
fbem-12030	63	7	business	business	NOUN
fbem-12030	63	8	,	,	PUNCT
fbem-12030	63	9	from	from	ADP
fbem-12030	63	10	2016	2016	NUM
fbem-12030	63	11	to	to	ADP
fbem-12030	63	12	2018	2018	NUM
fbem-12030	63	13	,	,	PUNCT
fbem-12030	63	14	fictional	fictional	ADJ
fbem-12030	63	15	income	income	NOUN
fbem-12030	63	16	was	be	AUX
fbem-12030	63	17	6.574	6.574	NUM
fbem-12030	63	18	billion	billion	NUM
fbem-12030	63	19	yuan	yuan	NOUN
fbem-12030	63	20	,	,	PUNCT
fbem-12030	63	21	forming	form	VERB
fbem-12030	63	22	a	a	DET
fbem-12030	63	23	false	false	ADJ
fbem-12030	63	24	profit	profit	NOUN
fbem-12030	63	25	of	of	ADP
fbem-12030	63	26	2.246	2.246	NUM
fbem-12030	63	27	billion	billion	NUM
fbem-12030	63	28	yuan	yuan	NOUN
fbem-12030	63	29	.	.	PUNCT
fbem-12030	64	1	among	among	ADP
fbem-12030	64	2	them	they	PRON
fbem-12030	64	3	,	,	PUNCT
fbem-12030	64	4	the	the	DET
fbem-12030	64	5	fictitious	fictitious	ADJ
fbem-12030	64	6	sales	sale	NOUN
fbem-12030	64	7	income	income	NOUN
fbem-12030	64	8	in	in	ADP
fbem-12030	64	9	2016	2016	NUM
fbem-12030	64	10	was	be	AUX
fbem-12030	64	11	2,120,843,500	2,120,843,500	NUM
fbem-12030	64	12	yuan	yuan	NOUN
fbem-12030	64	13	,	,	PUNCT
fbem-12030	64	14	and	and	CCONJ
fbem-12030	64	15	the	the	DET
fbem-12030	64	16	fictitious	fictitious	ADJ
fbem-12030	64	17	profit	profit	NOUN
fbem-12030	64	18	was	be	AUX
fbem-12030	64	19	713,148,000	713,148,000	NUM
fbem-12030	64	20	yuan	yuan	NOUN
fbem-12030	64	21	;	;	PUNCT
fbem-12030	64	22	in	in	ADP
fbem-12030	64	23	2017	2017	NUM
fbem-12030	64	24	,	,	PUNCT
fbem-12030	64	25	the	the	DET
fbem-12030	64	26	fictitious	fictitious	ADJ
fbem-12030	64	27	sales	sale	NOUN
fbem-12030	64	28	revenue	revenue	NOUN
fbem-12030	64	29	was	be	AUX
fbem-12030	64	30	2,043,605,000	2,043,605,000	NUM
fbem-12030	64	31	yuan	yuan	NOUN
fbem-12030	64	32	and	and	CCONJ
fbem-12030	64	33	the	the	DET
fbem-12030	64	34	fictitious	fictitious	ADJ
fbem-12030	64	35	profit	profit	NOUN
fbem-12030	64	36	was	be	AUX
fbem-12030	64	37	741,134,600	741,134,600	NUM
fbem-12030	64	38	yuan	yuan	NOUN
fbem-12030	64	39	;	;	PUNCT
fbem-12030	64	40	in	in	ADP
fbem-12030	64	41	2018	2018	NUM
fbem-12030	64	42	,	,	PUNCT
fbem-12030	64	43	the	the	DET
fbem-12030	64	44	fictitious	fictitious	ADJ
fbem-12030	64	45	sales	sale	NOUN
fbem-12030	64	46	revenue	revenue	NOUN
fbem-12030	64	47	was	be	AUX
fbem-12030	64	48	2,409,981,600	2,409,981,600	NUM
fbem-12030	64	49	yuan	yuan	NOUN
fbem-12030	64	50	and	and	CCONJ
fbem-12030	64	51	the	the	DET
fbem-12030	64	52	fictitious	fictitious	ADJ
fbem-12030	64	53	profit	profit	NOUN
fbem-12030	64	54	was	be	AUX
fbem-12030	64	55	791,780,300	791,780,300	NUM
fbem-12030	64	56	yuan	yuan	NOUN
fbem-12030	64	57	.	.	PUNCT
fbem-12030	65	1	the	the	DET
fbem-12030	65	2	second	second	NOUN
fbem-12030	65	3	is	be	AUX
fbem-12030	65	4	the	the	DET
fbem-12030	65	5	fictional	fictional	ADJ
fbem-12030	65	6	r&d	r&d	NOUN
fbem-12030	65	7	business	business	NOUN
fbem-12030	65	8	of	of	ADP
fbem-12030	65	9	wisdom	wisdom	NOUN
fbem-12030	65	10	haipai	haipai	NOUN
fbem-12030	65	11	company	company	NOUN
fbem-12030	65	12	,	,	PUNCT
fbem-12030	65	13	which	which	PRON
fbem-12030	65	14	inflated	inflate	VERB
fbem-12030	65	15	income	income	NOUN
fbem-12030	65	16	and	and	CCONJ
fbem-12030	65	17	profits	profit	NOUN
fbem-12030	65	18	.	.	PUNCT
fbem-12030	66	1	from	from	ADP
fbem-12030	66	2	2016	2016	NUM
fbem-12030	66	3	to	to	ADP
fbem-12030	66	4	2018	2018	NUM
fbem-12030	66	5	,	,	PUNCT
fbem-12030	66	6	smart	smart	ADJ
fbem-12030	66	7	haipai	haipai	NOUN
fbem-12030	66	8	and	and	CCONJ
fbem-12030	66	9	its	its	PRON
fbem-12030	66	10	subsidiaries	subsidiary	NOUN
fbem-12030	66	11	inflated	inflate	VERB
fbem-12030	66	12	their	their	PRON
fbem-12030	66	13	r&d	r&d	NOUN
fbem-12030	66	14	income	income	NOUN
fbem-12030	66	15	and	and	CCONJ
fbem-12030	66	16	profits	profit	NOUN
fbem-12030	66	17	by	by	ADP
fbem-12030	66	18	328	328	NUM
fbem-12030	66	19	million	million	NUM
fbem-12030	66	20	yuan	yuan	NOUN
fbem-12030	66	21	,	,	PUNCT
fbem-12030	66	22	including	include	VERB
fbem-12030	66	23	:	:	PUNCT
fbem-12030	66	24	inflated	inflated	ADJ
fbem-12030	66	25	r&d	r&d	NOUN
fbem-12030	66	26	income	income	NOUN
fbem-12030	66	27	of	of	ADP
fbem-12030	66	28	9.1686	9.1686	NUM
fbem-12030	66	29	million	million	NUM
fbem-12030	66	30	yuan	yuan	NOUN
fbem-12030	66	31	in	in	ADP
fbem-12030	66	32	2016	2016	NUM
fbem-12030	66	33	and	and	CCONJ
fbem-12030	66	34	inflated	inflated	ADJ
fbem-12030	66	35	profits	profit	NOUN
fbem-12030	66	36	of	of	ADP
fbem-12030	66	37	9.1686	9.1686	NUM
fbem-12030	66	38	million	million	NUM
fbem-12030	66	39	yuan	yuan	NOUN
fbem-12030	66	40	;	;	PUNCT
fbem-12030	66	41	in	in	ADP
fbem-12030	66	42	2017	2017	NUM
fbem-12030	66	43	,	,	PUNCT
fbem-12030	66	44	the	the	DET
fbem-12030	66	45	r&d	r&d	NOUN
fbem-12030	66	46	income	income	NOUN
fbem-12030	66	47	was	be	AUX
fbem-12030	66	48	inflated	inflate	VERB
fbem-12030	66	49	by	by	ADP
fbem-12030	66	50	145,566,800	145,566,800	NUM
fbem-12030	66	51	yuan	yuan	NOUN
fbem-12030	66	52	,	,	PUNCT
fbem-12030	66	53	and	and	CCONJ
fbem-12030	66	54	the	the	DET
fbem-12030	66	55	profit	profit	NOUN
fbem-12030	66	56	was	be	AUX
fbem-12030	66	57	inflated	inflate	VERB
fbem-12030	66	58	by	by	ADP
fbem-12030	66	59	145,566,800	145,566,800	NUM
fbem-12030	66	60	yuan	yuan	NOUN
fbem-12030	66	61	;	;	PUNCT
fbem-12030	66	62	in	in	ADP
fbem-12030	66	63	2018	2018	NUM
fbem-12030	66	64	,	,	PUNCT
fbem-12030	66	65	the	the	DET
fbem-12030	66	66	r&d	r&d	NOUN
fbem-12030	66	67	income	income	NOUN
fbem-12030	66	68	was	be	AUX
fbem-12030	66	69	inflated	inflate	VERB
fbem-12030	66	70	by	by	ADP
fbem-12030	66	71	173.273	173.273	NUM
fbem-12030	66	72	million	million	NUM
fbem-12030	66	73	yuan	yuan	NOUN
fbem-12030	66	74	,	,	PUNCT
fbem-12030	66	75	and	and	CCONJ
fbem-12030	66	76	the	the	DET
fbem-12030	66	77	profit	profit	NOUN
fbem-12030	66	78	was	be	AUX
fbem-12030	66	79	inflated	inflate	VERB
fbem-12030	66	80	by	by	ADP
fbem-12030	66	81	173.273	173.273	NUM
fbem-12030	66	82	million	million	NUM
fbem-12030	66	83	yuan	yuan	NOUN
fbem-12030	66	84	.	.	PUNCT
fbem-12030	67	1	third	third	ADJ
fbem-12030	67	2	,	,	PUNCT
fbem-12030	67	3	wisdom	wisdom	NOUN
fbem-12030	67	4	haipai	haipai	NOUN
fbem-12030	67	5	company	company	NOUN
fbem-12030	67	6	inflated	inflate	VERB
fbem-12030	67	7	the	the	DET
fbem-12030	67	8	income	income	NOUN
fbem-12030	67	9	and	and	CCONJ
fbem-12030	67	10	profit	profit	NOUN
fbem-12030	67	11	of	of	ADP
fbem-12030	67	12	overseas	overseas	ADJ
fbem-12030	67	13	entrusted	entrust	VERB
fbem-12030	67	14	processing	processing	NOUN
fbem-12030	67	15	and	and	CCONJ
fbem-12030	67	16	sales	sale	NOUN
fbem-12030	67	17	business	business	NOUN
fbem-12030	67	18	.	.	PUNCT
fbem-12030	68	1	from	from	ADP
fbem-12030	68	2	2017	2017	NUM
fbem-12030	68	3	to	to	ADP
fbem-12030	68	4	2018	2018	NUM
fbem-12030	68	5	,	,	PUNCT
fbem-12030	68	6	smart	smart	ADJ
fbem-12030	68	7	haipai	haipai	NOUN
fbem-12030	68	8	and	and	CCONJ
fbem-12030	68	9	shenzhen	shenzhen	PROPN
fbem-12030	68	10	haipai	haipai	PROPN
fbem-12030	68	11	communication	communication	PROPN
fbem-12030	68	12	technology	technology	PROPN
fbem-12030	68	13	co.	co.	PROPN
fbem-12030	68	14	,	,	PUNCT
fbem-12030	68	15	ltd	ltd	PROPN
fbem-12030	68	16	.	.	PROPN
fbem-12030	68	17	inflated	inflate	VERB
fbem-12030	68	18	their	their	PRON
fbem-12030	68	19	sales	sale	NOUN
fbem-12030	68	20	revenue	revenue	NOUN
fbem-12030	68	21	through	through	ADP
fbem-12030	68	22	heroallygrouplimited	heroallygrouplimited	ADJ
fbem-12030	68	23	transfer	transfer	NOUN
fbem-12030	68	24	pricing	pricing	NOUN
fbem-12030	68	25	.	.	PUNCT
fbem-12030	69	1	from	from	ADP
fbem-12030	69	2	2017	2017	NUM
fbem-12030	69	3	to	to	ADP
fbem-12030	69	4	2018	2018	NUM
fbem-12030	69	5	,	,	PUNCT
fbem-12030	69	6	the	the	DET
fbem-12030	69	7	inflated	inflated	ADJ
fbem-12030	69	8	income	income	NOUN
fbem-12030	69	9	and	and	CCONJ
fbem-12030	69	10	profit	profit	NOUN
fbem-12030	69	11	were	be	AUX
fbem-12030	69	12	403,658,400	403,658,400	NUM
fbem-12030	69	13	yuan	yuan	NOUN
fbem-12030	69	14	.	.	PUNCT
fbem-12030	70	1	among	among	ADP
fbem-12030	70	2	them	they	PRON
fbem-12030	70	3	,	,	PUNCT
fbem-12030	70	4	the	the	DET
fbem-12030	70	5	inflated	inflated	ADJ
fbem-12030	70	6	sales	sale	NOUN
fbem-12030	70	7	income	income	NOUN
fbem-12030	70	8	in	in	ADP
fbem-12030	70	9	2017	2017	NUM
fbem-12030	70	10	was	be	AUX
fbem-12030	70	11	180,887,500	180,887,500	NUM
fbem-12030	70	12	yuan	yuan	NOUN
fbem-12030	70	13	,	,	PUNCT
fbem-12030	70	14	and	and	CCONJ
fbem-12030	70	15	the	the	DET
fbem-12030	70	16	inflated	inflated	ADJ
fbem-12030	70	17	profit	profit	NOUN
fbem-12030	70	18	was	be	AUX
fbem-12030	70	19	180,887,500	180,887,500	NUM
fbem-12030	70	20	yuan	yuan	NOUN
fbem-12030	70	21	;	;	PUNCT
fbem-12030	70	22	in	in	ADP
fbem-12030	70	23	2018	2018	NUM
fbem-12030	70	24	,	,	PUNCT
fbem-12030	70	25	the	the	DET
fbem-12030	70	26	inflated	inflated	ADJ
fbem-12030	70	27	sales	sale	NOUN
fbem-12030	70	28	revenue	revenue	NOUN
fbem-12030	70	29	was	be	AUX
fbem-12030	70	30	222,770,900	222,770,900	NUM
fbem-12030	70	31	yuan	yuan	NOUN
fbem-12030	70	32	and	and	CCONJ
fbem-12030	70	33	the	the	DET
fbem-12030	70	34	inflated	inflated	ADJ
fbem-12030	70	35	profit	profit	NOUN
fbem-12030	70	36	was	be	AUX
fbem-12030	70	37	222,770,900	222,770,900	NUM
fbem-12030	70	38	yuan	yuan	NOUN
fbem-12030	70	39	.	.	PUNCT
fbem-12030	71	1	5	5	X
fbem-12030	71	2	.	.	PUNCT
fbem-12030	71	3	the	the	DET
fbem-12030	71	4	influence	influence	NOUN
fbem-12030	71	5	of	of	ADP
fbem-12030	71	6	financial	financial	ADJ
fbem-12030	71	7	fraud	fraud	NOUN
fbem-12030	71	8	in	in	ADP
fbem-12030	71	9	wisdom	wisdom	NOUN
fbem-12030	71	10	haipai	haipai	NOUN
fbem-12030	71	11	company	company	NOUN
fbem-12030	71	12	(	(	PUNCT
fbem-12030	71	13	1	1	X
fbem-12030	71	14	)	)	PUNCT
fbem-12030	71	15	the	the	DET
fbem-12030	71	16	impact	impact	NOUN
fbem-12030	71	17	on	on	ADP
fbem-12030	71	18	investors	investor	NOUN
fbem-12030	71	19	based	base	VERB
fbem-12030	71	20	on	on	ADP
fbem-12030	71	21	the	the	DET
fbem-12030	71	22	theory	theory	NOUN
fbem-12030	71	23	of	of	ADP
fbem-12030	71	24	information	information	NOUN
fbem-12030	71	25	asymmetry	asymmetry	NOUN
fbem-12030	71	26	,	,	PUNCT
fbem-12030	71	27	the	the	DET
fbem-12030	71	28	most	most	ADV
fbem-12030	71	29	authentic	authentic	ADJ
fbem-12030	71	30	internal	internal	ADJ
fbem-12030	71	31	information	information	NOUN
fbem-12030	71	32	of	of	ADP
fbem-12030	71	33	an	an	DET
fbem-12030	71	34	enterprise	enterprise	NOUN
fbem-12030	71	35	can	can	AUX
fbem-12030	71	36	not	not	PART
fbem-12030	71	37	be	be	AUX
fbem-12030	71	38	200	200	NUM
fbem-12030	71	39	accurately	accurately	ADV
fbem-12030	71	40	grasped	grasp	VERB
fbem-12030	71	41	by	by	ADP
fbem-12030	71	42	small	small	ADJ
fbem-12030	71	43	and	and	CCONJ
fbem-12030	71	44	medium	medium	ADJ
fbem-12030	71	45	-	-	PUNCT
fbem-12030	71	46	sized	sized	ADJ
fbem-12030	71	47	external	external	ADJ
fbem-12030	71	48	investors	investor	NOUN
fbem-12030	71	49	.	.	PUNCT
fbem-12030	72	1	investors	investor	NOUN
fbem-12030	72	2	can	can	AUX
fbem-12030	72	3	only	only	ADV
fbem-12030	72	4	know	know	VERB
fbem-12030	72	5	its	its	PRON
fbem-12030	72	6	financial	financial	ADJ
fbem-12030	72	7	situation	situation	NOUN
fbem-12030	72	8	and	and	CCONJ
fbem-12030	72	9	operating	operating	NOUN
fbem-12030	72	10	performance	performance	NOUN
fbem-12030	72	11	in	in	ADP
fbem-12030	72	12	recent	recent	ADJ
fbem-12030	72	13	years	year	NOUN
fbem-12030	72	14	through	through	ADP
fbem-12030	72	15	the	the	DET
fbem-12030	72	16	annual	annual	ADJ
fbem-12030	72	17	reports	report	NOUN
fbem-12030	72	18	and	and	CCONJ
fbem-12030	72	19	related	related	ADJ
fbem-12030	72	20	announcements	announcement	NOUN
fbem-12030	72	21	of	of	ADP
fbem-12030	72	22	listed	list	VERB
fbem-12030	72	23	companies	company	NOUN
fbem-12030	72	24	every	every	DET
fbem-12030	72	25	year	year	NOUN
fbem-12030	72	26	,	,	PUNCT
fbem-12030	72	27	so	so	SCONJ
fbem-12030	72	28	as	as	SCONJ
fbem-12030	72	29	to	to	PART
fbem-12030	72	30	make	make	VERB
fbem-12030	72	31	investment	investment	NOUN
fbem-12030	72	32	decisions	decision	NOUN
fbem-12030	72	33	.	.	PUNCT
fbem-12030	73	1	enterprises	enterprise	NOUN
fbem-12030	73	2	that	that	PRON
fbem-12030	73	3	commit	commit	VERB
fbem-12030	73	4	financial	financial	ADJ
fbem-12030	73	5	fraud	fraud	NOUN
fbem-12030	73	6	usually	usually	ADV
fbem-12030	73	7	make	make	VERB
fbem-12030	73	8	false	false	ADJ
fbem-12030	73	9	disclosure	disclosure	NOUN
fbem-12030	73	10	of	of	ADP
fbem-12030	73	11	their	their	PRON
fbem-12030	73	12	financial	financial	ADJ
fbem-12030	73	13	statements	statement	NOUN
fbem-12030	73	14	to	to	ADP
fbem-12030	73	15	a	a	DET
fbem-12030	73	16	certain	certain	ADJ
fbem-12030	73	17	extent	extent	NOUN
fbem-12030	73	18	,	,	PUNCT
fbem-12030	73	19	and	and	CCONJ
fbem-12030	73	20	attract	attract	VERB
fbem-12030	73	21	external	external	ADJ
fbem-12030	73	22	investors	investor	NOUN
fbem-12030	73	23	to	to	PART
fbem-12030	73	24	invest	invest	VERB
fbem-12030	73	25	in	in	ADP
fbem-12030	73	26	order	order	NOUN
fbem-12030	73	27	to	to	PART
fbem-12030	73	28	achieve	achieve	VERB
fbem-12030	73	29	financing	financing	NOUN
fbem-12030	73	30	and	and	CCONJ
fbem-12030	73	31	other	other	ADJ
fbem-12030	73	32	purposes	purpose	NOUN
fbem-12030	73	33	by	by	ADP
fbem-12030	73	34	whitewashing	whitewash	VERB
fbem-12030	73	35	the	the	DET
fbem-12030	73	36	statements	statement	NOUN
fbem-12030	73	37	.	.	PUNCT
fbem-12030	74	1	once	once	SCONJ
fbem-12030	74	2	the	the	DET
fbem-12030	74	3	fraud	fraud	NOUN
fbem-12030	74	4	is	be	AUX
fbem-12030	74	5	exposed	expose	VERB
fbem-12030	74	6	,	,	PUNCT
fbem-12030	74	7	it	it	PRON
fbem-12030	74	8	will	will	AUX
fbem-12030	74	9	inevitably	inevitably	ADV
fbem-12030	74	10	have	have	VERB
fbem-12030	74	11	a	a	DET
fbem-12030	74	12	strong	strong	ADJ
fbem-12030	74	13	financial	financial	ADJ
fbem-12030	74	14	impact	impact	NOUN
fbem-12030	74	15	on	on	ADP
fbem-12030	74	16	small	small	ADJ
fbem-12030	74	17	and	and	CCONJ
fbem-12030	74	18	medium	medium	ADJ
fbem-12030	74	19	-	-	PUNCT
fbem-12030	74	20	sized	sized	ADJ
fbem-12030	74	21	investors	investor	NOUN
fbem-12030	74	22	,	,	PUNCT
fbem-12030	74	23	which	which	PRON
fbem-12030	74	24	will	will	AUX
fbem-12030	74	25	greatly	greatly	ADV
fbem-12030	74	26	damage	damage	VERB
fbem-12030	74	27	their	their	PRON
fbem-12030	74	28	investment	investment	NOUN
fbem-12030	74	29	rights	right	NOUN
fbem-12030	74	30	and	and	CCONJ
fbem-12030	74	31	interests	interest	NOUN
fbem-12030	74	32	,	,	PUNCT
fbem-12030	74	33	reduce	reduce	VERB
fbem-12030	74	34	their	their	PRON
fbem-12030	74	35	investment	investment	NOUN
fbem-12030	74	36	confidence	confidence	NOUN
fbem-12030	74	37	and	and	CCONJ
fbem-12030	74	38	enthusiasm	enthusiasm	NOUN
fbem-12030	74	39	,	,	PUNCT
fbem-12030	74	40	and	and	CCONJ
fbem-12030	74	41	also	also	ADV
fbem-12030	74	42	lead	lead	VERB
fbem-12030	74	43	to	to	ADP
fbem-12030	74	44	the	the	DET
fbem-12030	74	45	overall	overall	ADJ
fbem-12030	74	46	sluggishness	sluggishness	NOUN
fbem-12030	74	47	of	of	ADP
fbem-12030	74	48	china	china	PROPN
fbem-12030	74	49	's	's	PART
fbem-12030	74	50	investment	investment	NOUN
fbem-12030	74	51	market	market	NOUN
fbem-12030	74	52	.	.	PUNCT
fbem-12030	75	1	affected	affect	VERB
fbem-12030	75	2	by	by	ADP
fbem-12030	75	3	information	information	NOUN
fbem-12030	75	4	asymmetry	asymmetry	NOUN
fbem-12030	75	5	,	,	PUNCT
fbem-12030	75	6	investors	investor	NOUN
fbem-12030	75	7	and	and	CCONJ
fbem-12030	75	8	users	user	NOUN
fbem-12030	75	9	of	of	ADP
fbem-12030	75	10	external	external	ADJ
fbem-12030	75	11	financial	financial	ADJ
fbem-12030	75	12	information	information	NOUN
fbem-12030	75	13	are	be	AUX
fbem-12030	75	14	far	far	ADV
fbem-12030	75	15	less	less	ADV
fbem-12030	75	16	familiar	familiar	ADJ
fbem-12030	75	17	with	with	ADP
fbem-12030	75	18	the	the	DET
fbem-12030	75	19	financial	financial	ADJ
fbem-12030	75	20	situation	situation	NOUN
fbem-12030	75	21	of	of	ADP
fbem-12030	75	22	listed	list	VERB
fbem-12030	75	23	companies	company	NOUN
fbem-12030	75	24	than	than	ADP
fbem-12030	75	25	managers	manager	NOUN
fbem-12030	75	26	of	of	ADP
fbem-12030	75	27	listed	list	VERB
fbem-12030	75	28	companies	company	NOUN
fbem-12030	75	29	.	.	PUNCT
fbem-12030	76	1	if	if	SCONJ
fbem-12030	76	2	the	the	DET
fbem-12030	76	3	disadvantaged	disadvantaged	ADJ
fbem-12030	76	4	groups	group	NOUN
fbem-12030	76	5	can	can	AUX
fbem-12030	76	6	not	not	PART
fbem-12030	76	7	obtain	obtain	VERB
fbem-12030	76	8	real	real	ADJ
fbem-12030	76	9	and	and	CCONJ
fbem-12030	76	10	accurate	accurate	ADJ
fbem-12030	76	11	information	information	NOUN
fbem-12030	76	12	in	in	ADP
fbem-12030	76	13	time	time	NOUN
fbem-12030	76	14	and	and	CCONJ
fbem-12030	76	15	effectively	effectively	ADV
fbem-12030	76	16	,	,	PUNCT
fbem-12030	76	17	their	their	PRON
fbem-12030	76	18	interests	interest	NOUN
fbem-12030	76	19	will	will	AUX
fbem-12030	76	20	be	be	AUX
fbem-12030	76	21	difficult	difficult	ADJ
fbem-12030	76	22	to	to	PART
fbem-12030	76	23	guarantee	guarantee	VERB
fbem-12030	76	24	.	.	PUNCT
fbem-12030	77	1	(	(	PUNCT
fbem-12030	77	2	2	2	X
fbem-12030	77	3	)	)	PUNCT
fbem-12030	77	4	the	the	DET
fbem-12030	77	5	impact	impact	NOUN
fbem-12030	77	6	on	on	ADP
fbem-12030	77	7	the	the	DET
fbem-12030	77	8	listed	list	VERB
fbem-12030	77	9	company	company	NOUN
fbem-12030	77	10	itself	itself	PRON
fbem-12030	77	11	after	after	ADP
fbem-12030	77	12	the	the	DET
fbem-12030	77	13	fraud	fraud	NOUN
fbem-12030	77	14	incident	incident	PROPN
fbem-12030	77	15	,	,	PUNCT
fbem-12030	77	16	space	space	NOUN
fbem-12030	77	17	communication	communication	NOUN
fbem-12030	77	18	received	receive	VERB
fbem-12030	77	19	a	a	DET
fbem-12030	77	20	large	large	ADJ
fbem-12030	77	21	number	number	NOUN
fbem-12030	77	22	of	of	ADP
fbem-12030	77	23	inquiry	inquiry	NOUN
fbem-12030	77	24	letters	letter	NOUN
fbem-12030	77	25	.	.	PUNCT
fbem-12030	78	1	as	as	SCONJ
fbem-12030	78	2	can	can	AUX
fbem-12030	78	3	be	be	AUX
fbem-12030	78	4	seen	see	VERB
fbem-12030	78	5	from	from	ADP
fbem-12030	78	6	these	these	DET
fbem-12030	78	7	inquiry	inquiry	NOUN
fbem-12030	78	8	letters	letter	NOUN
fbem-12030	78	9	,	,	PUNCT
fbem-12030	78	10	most	most	ADJ
fbem-12030	78	11	of	of	ADP
fbem-12030	78	12	them	they	PRON
fbem-12030	78	13	are	be	AUX
fbem-12030	78	14	about	about	ADP
fbem-12030	78	15	the	the	DET
fbem-12030	78	16	internal	internal	ADJ
fbem-12030	78	17	control	control	NOUN
fbem-12030	78	18	of	of	ADP
fbem-12030	78	19	aerospace	aerospace	NOUN
fbem-12030	78	20	communication	communication	NOUN
fbem-12030	78	21	companies	company	NOUN
fbem-12030	78	22	.	.	PUNCT
fbem-12030	79	1	there	there	PRON
fbem-12030	79	2	are	be	VERB
fbem-12030	79	3	many	many	ADJ
fbem-12030	79	4	problems	problem	NOUN
fbem-12030	79	5	that	that	PRON
fbem-12030	79	6	need	need	VERB
fbem-12030	79	7	to	to	PART
fbem-12030	79	8	be	be	AUX
fbem-12030	79	9	further	far	ADV
fbem-12030	79	10	understood	understand	VERB
fbem-12030	79	11	.	.	PUNCT
fbem-12030	80	1	the	the	DET
fbem-12030	80	2	internal	internal	ADJ
fbem-12030	80	3	management	management	NOUN
fbem-12030	80	4	of	of	ADP
fbem-12030	80	5	space	space	NOUN
fbem-12030	80	6	communication	communication	NOUN
fbem-12030	80	7	is	be	AUX
fbem-12030	80	8	not	not	PART
fbem-12030	80	9	ideal	ideal	ADJ
fbem-12030	80	10	,	,	PUNCT
fbem-12030	80	11	the	the	DET
fbem-12030	80	12	internal	internal	ADJ
fbem-12030	80	13	control	control	NOUN
fbem-12030	80	14	consciousness	consciousness	NOUN
fbem-12030	80	15	is	be	AUX
fbem-12030	80	16	weak	weak	ADJ
fbem-12030	80	17	,	,	PUNCT
fbem-12030	80	18	the	the	DET
fbem-12030	80	19	system	system	NOUN
fbem-12030	80	20	is	be	AUX
fbem-12030	80	21	not	not	PART
fbem-12030	80	22	perfect	perfect	ADJ
fbem-12030	80	23	enough	enough	ADV
fbem-12030	80	24	,	,	PUNCT
fbem-12030	80	25	the	the	DET
fbem-12030	80	26	implementation	implementation	NOUN
fbem-12030	80	27	is	be	AUX
fbem-12030	80	28	not	not	PART
fbem-12030	80	29	strong	strong	ADJ
fbem-12030	80	30	enough	enough	ADV
fbem-12030	80	31	and	and	CCONJ
fbem-12030	80	32	the	the	DET
fbem-12030	80	33	effect	effect	NOUN
fbem-12030	80	34	is	be	AUX
fbem-12030	80	35	not	not	PART
fbem-12030	80	36	good	good	ADJ
fbem-12030	80	37	,	,	PUNCT
fbem-12030	80	38	there	there	PRON
fbem-12030	80	39	is	be	VERB
fbem-12030	80	40	a	a	DET
fbem-12030	80	41	lack	lack	NOUN
fbem-12030	80	42	of	of	ADP
fbem-12030	80	43	supervision	supervision	NOUN
fbem-12030	80	44	and	and	CCONJ
fbem-12030	80	45	accountability	accountability	NOUN
fbem-12030	80	46	,	,	PUNCT
fbem-12030	80	47	and	and	CCONJ
fbem-12030	80	48	the	the	DET
fbem-12030	80	49	internal	internal	ADJ
fbem-12030	80	50	control	control	NOUN
fbem-12030	80	51	system	system	NOUN
fbem-12030	80	52	is	be	AUX
fbem-12030	80	53	a	a	DET
fbem-12030	80	54	mere	mere	ADJ
fbem-12030	80	55	formality	formality	NOUN
fbem-12030	80	56	.	.	PUNCT
fbem-12030	81	1	many	many	ADJ
fbem-12030	81	2	investors	investor	NOUN
fbem-12030	81	3	also	also	ADV
fbem-12030	81	4	have	have	VERB
fbem-12030	81	5	doubts	doubt	NOUN
fbem-12030	81	6	about	about	ADP
fbem-12030	81	7	the	the	DET
fbem-12030	81	8	implementation	implementation	NOUN
fbem-12030	81	9	effect	effect	NOUN
fbem-12030	81	10	of	of	ADP
fbem-12030	81	11	enterprise	enterprise	NOUN
fbem-12030	81	12	internal	internal	ADJ
fbem-12030	81	13	governance	governance	NOUN
fbem-12030	81	14	and	and	CCONJ
fbem-12030	81	15	internal	internal	ADJ
fbem-12030	81	16	control	control	NOUN
fbem-12030	81	17	,	,	PUNCT
fbem-12030	81	18	thinking	think	VERB
fbem-12030	81	19	that	that	SCONJ
fbem-12030	81	20	there	there	PRON
fbem-12030	81	21	are	be	VERB
fbem-12030	81	22	problems	problem	NOUN
fbem-12030	81	23	in	in	ADP
fbem-12030	81	24	enterprise	enterprise	NOUN
fbem-12030	81	25	internal	internal	ADJ
fbem-12030	81	26	management	management	NOUN
fbem-12030	81	27	and	and	CCONJ
fbem-12030	81	28	internal	internal	ADJ
fbem-12030	81	29	control	control	NOUN
fbem-12030	81	30	has	have	AUX
fbem-12030	81	31	long	long	ADV
fbem-12030	81	32	since	since	SCONJ
fbem-12030	81	33	failed	fail	VERB
fbem-12030	81	34	.	.	PUNCT
fbem-12030	82	1	this	this	PRON
fbem-12030	82	2	will	will	AUX
fbem-12030	82	3	not	not	PART
fbem-12030	82	4	only	only	ADV
fbem-12030	82	5	bring	bring	VERB
fbem-12030	82	6	heavy	heavy	ADJ
fbem-12030	82	7	losses	loss	NOUN
fbem-12030	82	8	to	to	ADP
fbem-12030	82	9	the	the	DET
fbem-12030	82	10	corporate	corporate	ADJ
fbem-12030	82	11	image	image	NOUN
fbem-12030	82	12	,	,	PUNCT
fbem-12030	82	13	but	but	CCONJ
fbem-12030	82	14	also	also	ADV
fbem-12030	82	15	make	make	VERB
fbem-12030	82	16	investors	investor	NOUN
fbem-12030	82	17	give	give	VERB
fbem-12030	82	18	up	up	ADP
fbem-12030	82	19	their	their	PRON
fbem-12030	82	20	investment	investment	NOUN
fbem-12030	82	21	decisions	decision	NOUN
fbem-12030	82	22	.	.	PUNCT
fbem-12030	83	1	and	and	CCONJ
fbem-12030	83	2	this	this	DET
fbem-12030	83	3	major	major	ADJ
fbem-12030	83	4	fraud	fraud	NOUN
fbem-12030	83	5	led	lead	VERB
fbem-12030	83	6	to	to	ADP
fbem-12030	83	7	the	the	DET
fbem-12030	83	8	company	company	NOUN
fbem-12030	83	9	directly	directly	ADV
fbem-12030	83	10	facing	face	VERB
fbem-12030	83	11	the	the	DET
fbem-12030	83	12	danger	danger	NOUN
fbem-12030	83	13	of	of	ADP
fbem-12030	83	14	withdrawing	withdraw	VERB
fbem-12030	83	15	from	from	ADP
fbem-12030	83	16	the	the	DET
fbem-12030	83	17	market	market	NOUN
fbem-12030	83	18	.	.	PUNCT
fbem-12030	84	1	table	table	NOUN
fbem-12030	84	2	1	1	NUM
fbem-12030	84	3	.	.	PUNCT
fbem-12030	84	4	comparison	comparison	NOUN
fbem-12030	84	5	before	before	ADV
fbem-12030	84	6	and	and	CCONJ
fbem-12030	84	7	after	after	ADP
fbem-12030	84	8	financial	financial	ADJ
fbem-12030	84	9	restatement	restatement	NOUN
fbem-12030	84	10	of	of	ADP
fbem-12030	84	11	wisdom	wisdom	NOUN
fbem-12030	84	12	haipai	haipai	NOUN
fbem-12030	84	13	company	company	NOUN
fbem-12030	84	14	in	in	ADP
fbem-12030	84	15	2016	2016	NUM
fbem-12030	84	16	-	-	SYM
fbem-12030	84	17	2018	2018	NUM
fbem-12030	84	18	(	(	PUNCT
fbem-12030	84	19	unit	unit	NOUN
fbem-12030	84	20	:	:	PUNCT
fbem-12030	84	21	rmb	rmb	NOUN
fbem-12030	84	22	)	)	PUNCT
fbem-12030	84	23	agreement	agreement	NOUN
fbem-12030	84	24	number	number	NOUN
fbem-12030	84	25	completion	completion	NOUN
fbem-12030	84	26	number	number	NOUN
fbem-12030	84	27	completion	completion	NOUN
fbem-12030	84	28	rate	rate	NOUN
fbem-12030	84	29	actual	actual	ADJ
fbem-12030	84	30	completion	completion	NOUN
fbem-12030	84	31	number	number	NOUN
fbem-12030	84	32	actual	actual	ADJ
fbem-12030	84	33	completion	completion	NOUN
fbem-12030	84	34	rate	rate	NOUN
fbem-12030	84	35	2016	2016	NUM
fbem-12030	84	36	25000	25000	NUM
fbem-12030	84	37	29134	29134	NUM
fbem-12030	84	38	116	116	NUM
fbem-12030	84	39	%	%	NOUN
fbem-12030	85	1	-44694	-44694	NOUN
fbem-12030	85	2	-278	-278	PROPN
fbem-12030	85	3	%	%	NOUN
fbem-12030	85	4	2017	2017	NUM
fbem-12030	85	5	30000	30000	NUM
fbem-12030	85	6	31121	31121	NUM
fbem-12030	85	7	103	103	NUM
fbem-12030	85	8	%	%	NOUN
fbem-12030	85	9	-73292	-73292	PUNCT
fbem-12030	85	10	-344	-344	PROPN
fbem-12030	85	11	%	%	NOUN
fbem-12030	85	12	2018	2018	NUM
fbem-12030	85	13	32000	32000	NUM
fbem-12030	85	14	35074	35074	NUM
fbem-12030	85	15	109	109	NUM
fbem-12030	85	16	%	%	NOUN
fbem-12030	85	17	-217655	-217655	PROPN
fbem-12030	85	18	-780	-780	PROPN
fbem-12030	85	19	%	%	NOUN
fbem-12030	85	20	source	source	NOUN
fbem-12030	85	21	:	:	PUNCT
fbem-12030	85	22	juchao	juchao	PROPN
fbem-12030	85	23	information	information	NOUN
fbem-12030	85	24	network	network	NOUN
fbem-12030	85	25	before	before	ADP
fbem-12030	85	26	the	the	DET
fbem-12030	85	27	restatement	restatement	NOUN
fbem-12030	85	28	,	,	PUNCT
fbem-12030	85	29	wisdom	wisdom	NOUN
fbem-12030	85	30	haipai	haipai	NOUN
fbem-12030	85	31	company	company	NOUN
fbem-12030	85	32	fulfilled	fulfil	VERB
fbem-12030	85	33	its	its	PRON
fbem-12030	85	34	performance	performance	NOUN
fbem-12030	85	35	promise	promise	NOUN
fbem-12030	85	36	"	"	PUNCT
fbem-12030	85	37	accurately	accurately	ADV
fbem-12030	85	38	"	"	PUNCT
fbem-12030	85	39	and	and	CCONJ
fbem-12030	85	40	"	"	PUNCT
fbem-12030	85	41	perfectly	perfectly	ADV
fbem-12030	85	42	"	"	PUNCT
fbem-12030	85	43	.	.	PUNCT
fbem-12030	86	1	after	after	ADP
fbem-12030	86	2	the	the	DET
fbem-12030	86	3	restatement	restatement	NOUN
fbem-12030	86	4	,	,	PUNCT
fbem-12030	86	5	the	the	DET
fbem-12030	86	6	most	most	ADV
fbem-12030	86	7	intuitive	intuitive	ADJ
fbem-12030	86	8	consequence	consequence	NOUN
fbem-12030	86	9	of	of	ADP
fbem-12030	86	10	the	the	DET
fbem-12030	86	11	bubble	bubble	NOUN
fbem-12030	86	12	bursting	bursting	NOUN
fbem-12030	86	13	was	be	AUX
fbem-12030	86	14	that	that	SCONJ
fbem-12030	86	15	the	the	DET
fbem-12030	86	16	operating	operate	VERB
fbem-12030	86	17	income	income	NOUN
fbem-12030	86	18	of	of	ADP
fbem-12030	86	19	the	the	DET
fbem-12030	86	20	parent	parent	NOUN
fbem-12030	86	21	company	company	NOUN
fbem-12030	86	22	's	's	PART
fbem-12030	86	23	aerospace	aerospace	NOUN
fbem-12030	86	24	communication	communication	NOUN
fbem-12030	86	25	plummeted	plummet	VERB
fbem-12030	86	26	.	.	PUNCT
fbem-12030	87	1	table	table	NOUN
fbem-12030	87	2	2	2	NUM
fbem-12030	87	3	.	.	PUNCT
fbem-12030	87	4	changes	change	NOUN
fbem-12030	87	5	in	in	ADP
fbem-12030	87	6	operating	operate	VERB
fbem-12030	87	7	income	income	NOUN
fbem-12030	87	8	of	of	ADP
fbem-12030	87	9	aerospace	aerospace	NOUN
fbem-12030	87	10	communications	communication	NOUN
fbem-12030	87	11	before	before	ADP
fbem-12030	87	12	restatement	restatement	NOUN
fbem-12030	87	13	2016	2016	NUM
fbem-12030	87	14	2017	2017	NUM
fbem-12030	87	15	2018	2018	NUM
fbem-12030	87	16	wisdom	wisdom	NOUN
fbem-12030	87	17	haipai	haipai	NOUN
fbem-12030	87	18	company	company	NOUN
fbem-12030	87	19	income	income	VERB
fbem-12030	87	20	70.65	70.65	NUM
fbem-12030	87	21	65.3	65.3	NUM
fbem-12030	87	22	84.78	84.78	NUM
fbem-12030	87	23	main	main	ADJ
fbem-12030	87	24	operating	operating	NOUN
fbem-12030	87	25	income	income	NOUN
fbem-12030	87	26	of	of	ADP
fbem-12030	87	27	aerospace	aerospace	ADJ
fbem-12030	87	28	communication	communication	NOUN
fbem-12030	87	29	105.44	105.44	NUM
fbem-12030	87	30	101.96	101.96	NUM
fbem-12030	87	31	125.06	125.06	NUM
fbem-12030	87	32	the	the	DET
fbem-12030	87	33	income	income	NOUN
fbem-12030	87	34	of	of	ADP
fbem-12030	87	35	wisdom	wisdom	NOUN
fbem-12030	87	36	haipai	haipai	NOUN
fbem-12030	87	37	company	company	NOUN
fbem-12030	87	38	accounts	account	VERB
fbem-12030	87	39	67.00	67.00	NUM
fbem-12030	87	40	%	%	NOUN
fbem-12030	87	41	64.04	64.04	NUM
fbem-12030	87	42	%	%	NOUN
fbem-12030	87	43	67.79	67.79	NUM
fbem-12030	87	44	%	%	NOUN
fbem-12030	87	45	source	source	NOUN
fbem-12030	87	46	:	:	PUNCT
fbem-12030	87	47	company	company	NOUN
fbem-12030	87	48	’s	’s	PART
fbem-12030	87	49	annual	annual	ADJ
fbem-12030	87	50	report	report	NOUN
fbem-12030	87	51	most	most	ADJ
fbem-12030	87	52	of	of	ADP
fbem-12030	87	53	the	the	DET
fbem-12030	87	54	funds	fund	NOUN
fbem-12030	87	55	for	for	ADP
fbem-12030	87	56	aerospace	aerospace	NOUN
fbem-12030	87	57	communication	communication	NOUN
fbem-12030	87	58	come	come	VERB
fbem-12030	87	59	from	from	ADP
fbem-12030	87	60	wisdom	wisdom	NOUN
fbem-12030	87	61	haipai	haipai	NOUN
fbem-12030	87	62	company	company	NOUN
fbem-12030	87	63	.	.	PUNCT
fbem-12030	88	1	as	as	SCONJ
fbem-12030	88	2	can	can	AUX
fbem-12030	88	3	be	be	AUX
fbem-12030	88	4	seen	see	VERB
fbem-12030	88	5	from	from	ADP
fbem-12030	88	6	the	the	DET
fbem-12030	88	7	above	above	ADJ
fbem-12030	88	8	figure	figure	NOUN
fbem-12030	88	9	,	,	PUNCT
fbem-12030	88	10	its	its	PRON
fbem-12030	88	11	main	main	ADJ
fbem-12030	88	12	revenue	revenue	NOUN
fbem-12030	88	13	comes	come	VERB
fbem-12030	88	14	from	from	ADP
fbem-12030	88	15	wisdom	wisdom	NOUN
fbem-12030	88	16	haipai	haipai	NOUN
fbem-12030	88	17	company	company	NOUN
fbem-12030	88	18	,	,	PUNCT
fbem-12030	88	19	accounting	account	VERB
fbem-12030	88	20	for	for	ADP
fbem-12030	88	21	more	more	ADJ
fbem-12030	88	22	than	than	ADP
fbem-12030	88	23	50	50	NUM
fbem-12030	88	24	%	%	NOUN
fbem-12030	88	25	of	of	ADP
fbem-12030	88	26	its	its	PRON
fbem-12030	88	27	revenue	revenue	NOUN
fbem-12030	88	28	in	in	ADP
fbem-12030	88	29	2016	2016	NUM
fbem-12030	88	30	-	-	SYM
fbem-12030	88	31	2018	2018	NUM
fbem-12030	88	32	.	.	PUNCT
fbem-12030	89	1	when	when	SCONJ
fbem-12030	89	2	aerospace	aerospace	NOUN
fbem-12030	89	3	communication	communication	NOUN
fbem-12030	89	4	disclosed	disclose	VERB
fbem-12030	89	5	the	the	DET
fbem-12030	89	6	financial	financial	ADJ
fbem-12030	89	7	fraud	fraud	NOUN
fbem-12030	89	8	of	of	ADP
fbem-12030	89	9	its	its	PRON
fbem-12030	89	10	subsidiaries	subsidiary	NOUN
fbem-12030	89	11	,	,	PUNCT
fbem-12030	89	12	the	the	DET
fbem-12030	89	13	accounting	accounting	NOUN
fbem-12030	89	14	firm	firm	NOUN
fbem-12030	89	15	retraced	retrace	VERB
fbem-12030	89	16	its	its	PRON
fbem-12030	89	17	operating	operate	VERB
fbem-12030	89	18	income	income	NOUN
fbem-12030	89	19	.	.	PUNCT
fbem-12030	90	1	table	table	NOUN
fbem-12030	90	2	3	3	NUM
fbem-12030	90	3	.	.	PUNCT
fbem-12030	90	4	st	st	PROPN
fbem-12030	90	5	hangtong	hangtong	PROPN
fbem-12030	90	6	accounting	accounting	PROPN
fbem-12030	90	7	error	error	NOUN
fbem-12030	90	8	adjustment	adjustment	NOUN
fbem-12030	90	9	data	datum	NOUN
fbem-12030	90	10	(	(	PUNCT
fbem-12030	90	11	unit	unit	NOUN
fbem-12030	90	12	:	:	PUNCT
fbem-12030	90	13	10,000	10,000	NUM
fbem-12030	90	14	yuan	yuan	NOUN
fbem-12030	90	15	)	)	PUNCT
fbem-12030	90	16	time	time	NOUN
fbem-12030	90	17	2016	2016	NUM
fbem-12030	90	18	2017	2017	NUM
fbem-12030	90	19	2018	2018	NUM
fbem-12030	90	20	before	before	ADP
fbem-12030	90	21	adjustment	adjustment	NOUN
fbem-12030	90	22	after	after	ADP
fbem-12030	90	23	adjustment	adjustment	NOUN
fbem-12030	90	24	before	before	ADP
fbem-12030	90	25	adjustment	adjustment	NOUN
fbem-12030	90	26	after	after	ADP
fbem-12030	90	27	adjustment	adjustment	NOUN
fbem-12030	90	28	before	before	ADP
fbem-12030	90	29	adjustment	adjustment	NOUN
fbem-12030	90	30	after	after	ADP
fbem-12030	90	31	adjustment	adjustment	NOUN
fbem-12030	90	32	the	the	DET
fbem-12030	90	33	net	net	ADJ
fbem-12030	90	34	profit	profit	NOUN
fbem-12030	90	35	24,577	24,577	NUM
fbem-12030	90	36	-124,963	-124,963	SYM
fbem-12030	90	37	24,903	24,903	NUM
fbem-12030	90	38	-79,768	-79,768	PROPN
fbem-12030	90	39	37,938	37,938	NUM
fbem-12030	90	40	-249,943	-249,943	ADP
fbem-12030	90	41	net	net	ADJ
fbem-12030	90	42	assets	asset	NOUN
fbem-12030	90	43	432,784	432,784	NUM
fbem-12030	90	44	288,202	288,202	NUM
fbem-12030	90	45	447,008	447,008	NUM
fbem-12030	90	46	205,497	205,497	NUM
fbem-12030	90	47	482,210	482,210	NUM
fbem-12030	90	48	-47,182	-47,182	NOUN
fbem-12030	90	49	revenue	revenue	NOUN
fbem-12030	90	50	1,054,398	1,054,398	NUM
fbem-12030	90	51	841,397	841,397	NUM
fbem-12030	90	52	1,019,558	1,019,558	NUM
fbem-12030	90	53	782,552	782,552	NUM
fbem-12030	90	54	1,250,558	1,250,558	NUM
fbem-12030	90	55	969,563	969,563	NUM
fbem-12030	90	56	source	source	NOUN
fbem-12030	90	57	:	:	PUNCT
fbem-12030	90	58	company	company	NOUN
fbem-12030	90	59	’s	’s	PART
fbem-12030	90	60	annual	annual	ADJ
fbem-12030	90	61	report	report	NOUN
fbem-12030	90	62	1	1	NUM
fbem-12030	90	63	the	the	DET
fbem-12030	90	64	company	company	NOUN
fbem-12030	90	65	's	's	PART
fbem-12030	90	66	operating	operate	VERB
fbem-12030	90	67	income	income	NOUN
fbem-12030	90	68	has	have	AUX
fbem-12030	90	69	fallen	fall	VERB
fbem-12030	90	70	sharply	sharply	ADV
fbem-12030	90	71	,	,	PUNCT
fbem-12030	90	72	which	which	PRON
fbem-12030	90	73	has	have	AUX
fbem-12030	90	74	seriously	seriously	ADV
fbem-12030	90	75	affected	affect	VERB
fbem-12030	90	76	its	its	PRON
fbem-12030	90	77	subsequent	subsequent	ADJ
fbem-12030	90	78	operating	operating	NOUN
fbem-12030	90	79	conditions	condition	NOUN
fbem-12030	90	80	and	and	CCONJ
fbem-12030	90	81	directly	directly	ADV
fbem-12030	90	82	led	lead	VERB
fbem-12030	90	83	to	to	ADP
fbem-12030	90	84	the	the	DET
fbem-12030	90	85	risk	risk	NOUN
fbem-12030	90	86	of	of	ADP
fbem-12030	90	87	delisting	delist	VERB
fbem-12030	90	88	of	of	ADP
fbem-12030	90	89	the	the	DET
fbem-12030	90	90	parent	parent	NOUN
fbem-12030	90	91	company	company	NOUN
fbem-12030	90	92	's	's	PART
fbem-12030	90	93	aerospace	aerospace	NOUN
fbem-12030	90	94	communication	communication	NOUN
fbem-12030	90	95	.	.	PUNCT
fbem-12030	91	1	6	6	NUM
fbem-12030	91	2	.	.	X
fbem-12030	91	3	prevention	prevention	NOUN
fbem-12030	91	4	and	and	CCONJ
fbem-12030	91	5	supervision	supervision	NOUN
fbem-12030	91	6	of	of	ADP
fbem-12030	91	7	financial	financial	ADJ
fbem-12030	91	8	fraud	fraud	NOUN
fbem-12030	91	9	based	base	VERB
fbem-12030	91	10	on	on	ADP
fbem-12030	91	11	the	the	DET
fbem-12030	91	12	pressure	pressure	NOUN
fbem-12030	91	13	of	of	ADP
fbem-12030	91	14	performance	performance	NOUN
fbem-12030	91	15	commitment	commitment	NOUN
fbem-12030	91	16	(	(	PUNCT
fbem-12030	91	17	1	1	NUM
fbem-12030	91	18	)	)	PUNCT
fbem-12030	91	19	from	from	ADP
fbem-12030	91	20	the	the	DET
fbem-12030	91	21	company	company	NOUN
fbem-12030	91	22	's	's	PART
fbem-12030	91	23	own	own	ADJ
fbem-12030	91	24	point	point	NOUN
fbem-12030	91	25	of	of	ADP
fbem-12030	91	26	view	view	NOUN
fbem-12030	91	27	201	201	NUM
fbem-12030	91	28	improve	improve	VERB
fbem-12030	91	29	the	the	DET
fbem-12030	91	30	internal	internal	ADJ
fbem-12030	91	31	control	control	NOUN
fbem-12030	91	32	system	system	NOUN
fbem-12030	91	33	:	:	PUNCT
fbem-12030	91	34	it	it	PRON
fbem-12030	91	35	is	be	AUX
fbem-12030	91	36	necessary	necessary	ADJ
fbem-12030	91	37	to	to	PART
fbem-12030	91	38	form	form	VERB
fbem-12030	91	39	a	a	DET
fbem-12030	91	40	corporate	corporate	ADJ
fbem-12030	91	41	culture	culture	NOUN
fbem-12030	91	42	that	that	PRON
fbem-12030	91	43	pays	pay	VERB
fbem-12030	91	44	attention	attention	NOUN
fbem-12030	91	45	to	to	ADP
fbem-12030	91	46	internal	internal	ADJ
fbem-12030	91	47	control	control	NOUN
fbem-12030	91	48	within	within	ADP
fbem-12030	91	49	the	the	DET
fbem-12030	91	50	group	group	NOUN
fbem-12030	91	51	.	.	PUNCT
fbem-12030	92	1	strengthen	strengthen	VERB
fbem-12030	92	2	the	the	DET
fbem-12030	92	3	construction	construction	NOUN
fbem-12030	92	4	of	of	ADP
fbem-12030	92	5	corporate	corporate	ADJ
fbem-12030	92	6	governance	governance	NOUN
fbem-12030	92	7	structure	structure	NOUN
fbem-12030	92	8	and	and	CCONJ
fbem-12030	92	9	internal	internal	ADJ
fbem-12030	92	10	control	control	NOUN
fbem-12030	92	11	system	system	NOUN
fbem-12030	92	12	,	,	PUNCT
fbem-12030	92	13	build	build	VERB
fbem-12030	92	14	effective	effective	ADJ
fbem-12030	92	15	incentive	incentive	NOUN
fbem-12030	92	16	mechanism	mechanism	NOUN
fbem-12030	92	17	and	and	CCONJ
fbem-12030	92	18	restraint	restraint	NOUN
fbem-12030	92	19	mechanism	mechanism	NOUN
fbem-12030	92	20	,	,	PUNCT
fbem-12030	92	21	and	and	CCONJ
fbem-12030	92	22	a	a	DET
fbem-12030	92	23	sound	sound	ADJ
fbem-12030	92	24	internal	internal	ADJ
fbem-12030	92	25	control	control	NOUN
fbem-12030	92	26	system	system	NOUN
fbem-12030	92	27	can	can	AUX
fbem-12030	92	28	be	be	AUX
fbem-12030	92	29	used	use	VERB
fbem-12030	92	30	as	as	ADP
fbem-12030	92	31	the	the	DET
fbem-12030	92	32	engine	engine	NOUN
fbem-12030	92	33	of	of	ADP
fbem-12030	92	34	enterprise	enterprise	NOUN
fbem-12030	92	35	development	development	NOUN
fbem-12030	92	36	to	to	PART
fbem-12030	92	37	promote	promote	VERB
fbem-12030	92	38	the	the	DET
fbem-12030	92	39	continuous	continuous	ADJ
fbem-12030	92	40	and	and	CCONJ
fbem-12030	92	41	healthy	healthy	ADJ
fbem-12030	92	42	development	development	NOUN
fbem-12030	92	43	of	of	ADP
fbem-12030	92	44	enterprises	enterprise	NOUN
fbem-12030	92	45	.	.	PUNCT
fbem-12030	93	1	the	the	DET
fbem-12030	93	2	parent	parent	NOUN
fbem-12030	93	3	company	company	NOUN
fbem-12030	93	4	should	should	AUX
fbem-12030	93	5	form	form	VERB
fbem-12030	93	6	the	the	DET
fbem-12030	93	7	ideology	ideology	NOUN
fbem-12030	93	8	of	of	ADP
fbem-12030	93	9	striving	strive	VERB
fbem-12030	93	10	for	for	ADP
fbem-12030	93	11	stability	stability	NOUN
fbem-12030	93	12	within	within	ADP
fbem-12030	93	13	the	the	DET
fbem-12030	93	14	group	group	NOUN
fbem-12030	93	15	,	,	PUNCT
fbem-12030	93	16	pay	pay	VERB
fbem-12030	93	17	attention	attention	NOUN
fbem-12030	93	18	to	to	ADP
fbem-12030	93	19	internal	internal	ADJ
fbem-12030	93	20	control	control	NOUN
fbem-12030	93	21	construction	construction	NOUN
fbem-12030	93	22	and	and	CCONJ
fbem-12030	93	23	seek	seek	VERB
fbem-12030	93	24	economic	economic	ADJ
fbem-12030	93	25	benefits	benefit	NOUN
fbem-12030	93	26	at	at	ADP
fbem-12030	93	27	the	the	DET
fbem-12030	93	28	same	same	ADJ
fbem-12030	93	29	time	time	NOUN
fbem-12030	93	30	,	,	PUNCT
fbem-12030	93	31	strengthen	strengthen	VERB
fbem-12030	93	32	the	the	DET
fbem-12030	93	33	guidance	guidance	NOUN
fbem-12030	93	34	of	of	ADP
fbem-12030	93	35	corporate	corporate	ADJ
fbem-12030	93	36	culture	culture	NOUN
fbem-12030	93	37	in	in	ADP
fbem-12030	93	38	the	the	DET
fbem-12030	93	39	process	process	NOUN
fbem-12030	93	40	of	of	ADP
fbem-12030	93	41	internal	internal	ADJ
fbem-12030	93	42	control	control	NOUN
fbem-12030	93	43	construction	construction	NOUN
fbem-12030	93	44	,	,	PUNCT
fbem-12030	93	45	and	and	CCONJ
fbem-12030	93	46	strengthen	strengthen	VERB
fbem-12030	93	47	the	the	DET
fbem-12030	93	48	cultivation	cultivation	NOUN
fbem-12030	93	49	of	of	ADP
fbem-12030	93	50	internal	internal	ADJ
fbem-12030	93	51	control	control	NOUN
fbem-12030	93	52	awareness	awareness	NOUN
fbem-12030	93	53	of	of	ADP
fbem-12030	93	54	senior	senior	ADJ
fbem-12030	93	55	executives	executive	NOUN
fbem-12030	93	56	,	,	PUNCT
fbem-12030	93	57	especially	especially	ADV
fbem-12030	93	58	those	those	PRON
fbem-12030	93	59	of	of	ADP
fbem-12030	93	60	subsidiaries	subsidiary	NOUN
fbem-12030	93	61	,	,	PUNCT
fbem-12030	93	62	so	so	SCONJ
fbem-12030	93	63	that	that	SCONJ
fbem-12030	93	64	they	they	PRON
fbem-12030	93	65	can	can	AUX
fbem-12030	93	66	have	have	VERB
fbem-12030	93	67	a	a	DET
fbem-12030	93	68	correct	correct	ADJ
fbem-12030	93	69	understanding	understanding	NOUN
fbem-12030	93	70	of	of	ADP
fbem-12030	93	71	internal	internal	ADJ
fbem-12030	93	72	control	control	NOUN
fbem-12030	93	73	system	system	NOUN
fbem-12030	93	74	.	.	PUNCT
fbem-12030	94	1	only	only	ADV
fbem-12030	94	2	by	by	ADP
fbem-12030	94	3	establishing	establish	VERB
fbem-12030	94	4	and	and	CCONJ
fbem-12030	94	5	perfecting	perfect	VERB
fbem-12030	94	6	internal	internal	ADJ
fbem-12030	94	7	control	control	NOUN
fbem-12030	94	8	and	and	CCONJ
fbem-12030	94	9	relevant	relevant	ADJ
fbem-12030	94	10	rules	rule	NOUN
fbem-12030	94	11	and	and	CCONJ
fbem-12030	94	12	regulations	regulation	NOUN
fbem-12030	94	13	can	can	AUX
fbem-12030	94	14	we	we	PRON
fbem-12030	94	15	better	well	ADV
fbem-12030	94	16	regulate	regulate	VERB
fbem-12030	94	17	the	the	DET
fbem-12030	94	18	business	business	NOUN
fbem-12030	94	19	behavior	behavior	NOUN
fbem-12030	94	20	of	of	ADP
fbem-12030	94	21	enterprises	enterprise	NOUN
fbem-12030	94	22	and	and	CCONJ
fbem-12030	94	23	guarantee	guarantee	VERB
fbem-12030	94	24	the	the	DET
fbem-12030	94	25	implementation	implementation	NOUN
fbem-12030	94	26	of	of	ADP
fbem-12030	94	27	m&a	m&a	PROPN
fbem-12030	94	28	performance	performance	NOUN
fbem-12030	94	29	commitments	commitment	NOUN
fbem-12030	94	30	.	.	PUNCT
fbem-12030	95	1	at	at	ADP
fbem-12030	95	2	the	the	DET
fbem-12030	95	3	same	same	ADJ
fbem-12030	95	4	time	time	NOUN
fbem-12030	95	5	,	,	PUNCT
fbem-12030	95	6	it	it	PRON
fbem-12030	95	7	is	be	AUX
fbem-12030	95	8	necessary	necessary	ADJ
fbem-12030	95	9	to	to	PART
fbem-12030	95	10	improve	improve	VERB
fbem-12030	95	11	the	the	DET
fbem-12030	95	12	ownership	ownership	NOUN
fbem-12030	95	13	structure	structure	NOUN
fbem-12030	95	14	so	so	SCONJ
fbem-12030	95	15	that	that	SCONJ
fbem-12030	95	16	the	the	DET
fbem-12030	95	17	functions	function	NOUN
fbem-12030	95	18	of	of	ADP
fbem-12030	95	19	the	the	DET
fbem-12030	95	20	board	board	NOUN
fbem-12030	95	21	of	of	ADP
fbem-12030	95	22	directors	director	NOUN
fbem-12030	95	23	and	and	CCONJ
fbem-12030	95	24	the	the	DET
fbem-12030	95	25	board	board	NOUN
fbem-12030	95	26	of	of	ADP
fbem-12030	95	27	supervisors	supervisor	NOUN
fbem-12030	95	28	can	can	AUX
fbem-12030	95	29	be	be	AUX
fbem-12030	95	30	effectively	effectively	ADV
fbem-12030	95	31	brought	bring	VERB
fbem-12030	95	32	into	into	ADP
fbem-12030	95	33	play	play	NOUN
fbem-12030	95	34	.	.	PUNCT
fbem-12030	96	1	strengthen	strengthen	VERB
fbem-12030	96	2	the	the	DET
fbem-12030	96	3	independence	independence	NOUN
fbem-12030	96	4	of	of	ADP
fbem-12030	96	5	the	the	DET
fbem-12030	96	6	board	board	NOUN
fbem-12030	96	7	of	of	ADP
fbem-12030	96	8	directors	director	NOUN
fbem-12030	96	9	and	and	CCONJ
fbem-12030	96	10	the	the	DET
fbem-12030	96	11	board	board	NOUN
fbem-12030	96	12	of	of	ADP
fbem-12030	96	13	supervisors	supervisor	NOUN
fbem-12030	96	14	,	,	PUNCT
fbem-12030	96	15	increase	increase	VERB
fbem-12030	96	16	the	the	DET
fbem-12030	96	17	proportion	proportion	NOUN
fbem-12030	96	18	of	of	ADP
fbem-12030	96	19	external	external	ADJ
fbem-12030	96	20	directors	director	NOUN
fbem-12030	96	21	and	and	CCONJ
fbem-12030	96	22	supervisors	supervisor	NOUN
fbem-12030	96	23	,	,	PUNCT
fbem-12030	96	24	and	and	CCONJ
fbem-12030	96	25	introduce	introduce	VERB
fbem-12030	96	26	senior	senior	ADJ
fbem-12030	96	27	managers	manager	NOUN
fbem-12030	96	28	with	with	ADP
fbem-12030	96	29	strong	strong	ADJ
fbem-12030	96	30	professional	professional	ADJ
fbem-12030	96	31	quality	quality	NOUN
fbem-12030	96	32	,	,	PUNCT
fbem-12030	96	33	so	so	SCONJ
fbem-12030	96	34	that	that	SCONJ
fbem-12030	96	35	the	the	DET
fbem-12030	96	36	board	board	NOUN
fbem-12030	96	37	of	of	ADP
fbem-12030	96	38	directors	director	NOUN
fbem-12030	96	39	and	and	CCONJ
fbem-12030	96	40	the	the	DET
fbem-12030	96	41	board	board	NOUN
fbem-12030	96	42	of	of	ADP
fbem-12030	96	43	supervisors	supervisor	NOUN
fbem-12030	96	44	can	can	AUX
fbem-12030	96	45	play	play	VERB
fbem-12030	96	46	an	an	DET
fbem-12030	96	47	important	important	ADJ
fbem-12030	96	48	role	role	NOUN
fbem-12030	96	49	in	in	ADP
fbem-12030	96	50	the	the	DET
fbem-12030	96	51	company	company	NOUN
fbem-12030	96	52	's	's	PART
fbem-12030	96	53	operation	operation	NOUN
fbem-12030	96	54	.	.	PUNCT
fbem-12030	97	1	finally	finally	ADV
fbem-12030	97	2	,	,	PUNCT
fbem-12030	97	3	it	it	PRON
fbem-12030	97	4	is	be	AUX
fbem-12030	97	5	necessary	necessary	ADJ
fbem-12030	97	6	to	to	PART
fbem-12030	97	7	strengthen	strengthen	VERB
fbem-12030	97	8	the	the	DET
fbem-12030	97	9	sense	sense	NOUN
fbem-12030	97	10	of	of	ADP
fbem-12030	97	11	responsibility	responsibility	NOUN
fbem-12030	97	12	of	of	ADP
fbem-12030	97	13	enterprise	enterprise	NOUN
fbem-12030	97	14	management	management	NOUN
fbem-12030	97	15	and	and	CCONJ
fbem-12030	97	16	reduce	reduce	VERB
fbem-12030	97	17	the	the	DET
fbem-12030	97	18	occurrence	occurrence	NOUN
fbem-12030	97	19	of	of	ADP
fbem-12030	97	20	related	relate	VERB
fbem-12030	97	21	transactions	transaction	NOUN
fbem-12030	97	22	.	.	PUNCT
fbem-12030	98	1	we	we	PRON
fbem-12030	98	2	should	should	AUX
fbem-12030	98	3	strengthen	strengthen	VERB
fbem-12030	98	4	the	the	DET
fbem-12030	98	5	cultivation	cultivation	NOUN
fbem-12030	98	6	of	of	ADP
fbem-12030	98	7	managers	manager	NOUN
fbem-12030	98	8	'	'	PART
fbem-12030	98	9	own	own	ADJ
fbem-12030	98	10	quality	quality	NOUN
fbem-12030	98	11	,	,	PUNCT
fbem-12030	98	12	actively	actively	ADV
fbem-12030	98	13	learn	learn	VERB
fbem-12030	98	14	relevant	relevant	ADJ
fbem-12030	98	15	professional	professional	ADJ
fbem-12030	98	16	knowledge	knowledge	NOUN
fbem-12030	98	17	,	,	PUNCT
fbem-12030	98	18	establish	establish	VERB
fbem-12030	98	19	good	good	ADJ
fbem-12030	98	20	professional	professional	ADJ
fbem-12030	98	21	ethics	ethic	NOUN
fbem-12030	98	22	,	,	PUNCT
fbem-12030	98	23	and	and	CCONJ
fbem-12030	98	24	establish	establish	VERB
fbem-12030	98	25	good	good	ADJ
fbem-12030	98	26	professional	professional	ADJ
fbem-12030	98	27	ethics	ethic	NOUN
fbem-12030	98	28	in	in	ADP
fbem-12030	98	29	our	our	PRON
fbem-12030	98	30	work	work	NOUN
fbem-12030	98	31	.	.	PUNCT
fbem-12030	99	1	carefully	carefully	ADV
fbem-12030	99	2	sign	sign	VERB
fbem-12030	99	3	performance	performance	NOUN
fbem-12030	99	4	commitments	commitment	NOUN
fbem-12030	99	5	:	:	PUNCT
fbem-12030	99	6	in	in	ADP
fbem-12030	99	7	m&a	m&a	PROPN
fbem-12030	99	8	,	,	PUNCT
fbem-12030	99	9	performance	performance	NOUN
fbem-12030	99	10	commitment	commitment	NOUN
fbem-12030	99	11	can	can	AUX
fbem-12030	99	12	protect	protect	VERB
fbem-12030	99	13	the	the	DET
fbem-12030	99	14	acquirer	acquirer	NOUN
fbem-12030	99	15	and	and	CCONJ
fbem-12030	99	16	restrict	restrict	VERB
fbem-12030	99	17	and	and	CCONJ
fbem-12030	99	18	encourage	encourage	VERB
fbem-12030	99	19	the	the	DET
fbem-12030	99	20	acquired	acquire	VERB
fbem-12030	99	21	party	party	NOUN
fbem-12030	99	22	,	,	PUNCT
fbem-12030	99	23	so	so	CCONJ
fbem-12030	99	24	it	it	PRON
fbem-12030	99	25	is	be	AUX
fbem-12030	99	26	very	very	ADV
fbem-12030	99	27	important	important	ADJ
fbem-12030	99	28	to	to	PART
fbem-12030	99	29	conduct	conduct	VERB
fbem-12030	99	30	a	a	DET
fbem-12030	99	31	comprehensive	comprehensive	ADJ
fbem-12030	99	32	investigation	investigation	NOUN
fbem-12030	99	33	before	before	ADP
fbem-12030	99	34	signing	sign	VERB
fbem-12030	99	35	performance	performance	NOUN
fbem-12030	99	36	commitment	commitment	NOUN
fbem-12030	99	37	.	.	PUNCT
fbem-12030	100	1	enterprises	enterprise	NOUN
fbem-12030	100	2	should	should	AUX
fbem-12030	100	3	not	not	PART
fbem-12030	100	4	only	only	ADV
fbem-12030	100	5	have	have	VERB
fbem-12030	100	6	a	a	DET
fbem-12030	100	7	comprehensive	comprehensive	ADJ
fbem-12030	100	8	understanding	understanding	NOUN
fbem-12030	100	9	of	of	ADP
fbem-12030	100	10	their	their	PRON
fbem-12030	100	11	own	own	ADJ
fbem-12030	100	12	situation	situation	NOUN
fbem-12030	100	13	,	,	PUNCT
fbem-12030	100	14	but	but	CCONJ
fbem-12030	100	15	also	also	ADV
fbem-12030	100	16	have	have	VERB
fbem-12030	100	17	a	a	DET
fbem-12030	100	18	reasonable	reasonable	ADJ
fbem-12030	100	19	valuation	valuation	NOUN
fbem-12030	100	20	of	of	ADP
fbem-12030	100	21	the	the	DET
fbem-12030	100	22	merged	merged	ADJ
fbem-12030	100	23	company	company	NOUN
fbem-12030	100	24	.	.	PUNCT
fbem-12030	101	1	if	if	SCONJ
fbem-12030	101	2	the	the	DET
fbem-12030	101	3	valuation	valuation	NOUN
fbem-12030	101	4	is	be	AUX
fbem-12030	101	5	too	too	ADV
fbem-12030	101	6	low	low	ADJ
fbem-12030	101	7	,	,	PUNCT
fbem-12030	101	8	the	the	DET
fbem-12030	101	9	merger	merger	NOUN
fbem-12030	101	10	can	can	AUX
fbem-12030	101	11	not	not	PART
fbem-12030	101	12	be	be	AUX
fbem-12030	101	13	completed	complete	VERB
fbem-12030	101	14	.	.	PUNCT
fbem-12030	102	1	if	if	SCONJ
fbem-12030	102	2	the	the	DET
fbem-12030	102	3	valuation	valuation	NOUN
fbem-12030	102	4	is	be	AUX
fbem-12030	102	5	too	too	ADV
fbem-12030	102	6	high	high	ADJ
fbem-12030	102	7	,	,	PUNCT
fbem-12030	102	8	it	it	PRON
fbem-12030	102	9	will	will	AUX
fbem-12030	102	10	cost	cost	VERB
fbem-12030	102	11	too	too	ADV
fbem-12030	102	12	much	much	ADJ
fbem-12030	102	13	,	,	PUNCT
fbem-12030	102	14	which	which	PRON
fbem-12030	102	15	is	be	AUX
fbem-12030	102	16	not	not	PART
fbem-12030	102	17	conducive	conducive	ADJ
fbem-12030	102	18	to	to	ADP
fbem-12030	102	19	the	the	DET
fbem-12030	102	20	future	future	ADJ
fbem-12030	102	21	development	development	NOUN
fbem-12030	102	22	of	of	ADP
fbem-12030	102	23	the	the	DET
fbem-12030	102	24	enterprise	enterprise	NOUN
fbem-12030	102	25	.	.	PUNCT
fbem-12030	103	1	then	then	ADV
fbem-12030	103	2	,	,	PUNCT
fbem-12030	103	3	an	an	DET
fbem-12030	103	4	agreement	agreement	NOUN
fbem-12030	103	5	will	will	AUX
fbem-12030	103	6	be	be	AUX
fbem-12030	103	7	signed	sign	VERB
fbem-12030	103	8	based	base	VERB
fbem-12030	103	9	on	on	ADP
fbem-12030	103	10	the	the	DET
fbem-12030	103	11	valuation	valuation	NOUN
fbem-12030	103	12	.	.	PUNCT
fbem-12030	104	1	in	in	ADP
fbem-12030	104	2	addition	addition	NOUN
fbem-12030	104	3	,	,	PUNCT
fbem-12030	104	4	we	we	PRON
fbem-12030	104	5	should	should	AUX
fbem-12030	104	6	have	have	VERB
fbem-12030	104	7	a	a	DET
fbem-12030	104	8	full	full	ADJ
fbem-12030	104	9	understanding	understanding	NOUN
fbem-12030	104	10	of	of	ADP
fbem-12030	104	11	the	the	DET
fbem-12030	104	12	whole	whole	ADJ
fbem-12030	104	13	external	external	ADJ
fbem-12030	104	14	environment	environment	NOUN
fbem-12030	104	15	,	,	PUNCT
fbem-12030	104	16	such	such	ADJ
fbem-12030	104	17	as	as	ADP
fbem-12030	104	18	the	the	DET
fbem-12030	104	19	industry	industry	NOUN
fbem-12030	104	20	environment	environment	NOUN
fbem-12030	104	21	and	and	CCONJ
fbem-12030	104	22	national	national	ADJ
fbem-12030	104	23	policies	policy	NOUN
fbem-12030	104	24	,	,	PUNCT
fbem-12030	104	25	make	make	VERB
fbem-12030	104	26	a	a	DET
fbem-12030	104	27	reasonable	reasonable	ADJ
fbem-12030	104	28	prediction	prediction	NOUN
fbem-12030	104	29	of	of	ADP
fbem-12030	104	30	the	the	DET
fbem-12030	104	31	future	future	ADJ
fbem-12030	104	32	development	development	NOUN
fbem-12030	104	33	of	of	ADP
fbem-12030	104	34	the	the	DET
fbem-12030	104	35	market	market	NOUN
fbem-12030	104	36	and	and	CCONJ
fbem-12030	104	37	policy	policy	NOUN
fbem-12030	104	38	changes	change	NOUN
fbem-12030	104	39	,	,	PUNCT
fbem-12030	104	40	and	and	CCONJ
fbem-12030	104	41	combine	combine	VERB
fbem-12030	104	42	it	it	PRON
fbem-12030	104	43	with	with	ADP
fbem-12030	104	44	the	the	DET
fbem-12030	104	45	enterprise	enterprise	NOUN
fbem-12030	104	46	itself	itself	PRON
fbem-12030	104	47	to	to	PART
fbem-12030	104	48	prepare	prepare	VERB
fbem-12030	104	49	for	for	ADP
fbem-12030	104	50	potential	potential	ADJ
fbem-12030	104	51	risks	risk	NOUN
fbem-12030	104	52	and	and	CCONJ
fbem-12030	104	53	rationally	rationally	ADV
fbem-12030	104	54	adjust	adjust	VERB
fbem-12030	104	55	its	its	PRON
fbem-12030	104	56	own	own	ADJ
fbem-12030	104	57	decisions	decision	NOUN
fbem-12030	104	58	.	.	PUNCT
fbem-12030	105	1	at	at	ADP
fbem-12030	105	2	the	the	DET
fbem-12030	105	3	same	same	ADJ
fbem-12030	105	4	time	time	NOUN
fbem-12030	105	5	,	,	PUNCT
fbem-12030	105	6	the	the	DET
fbem-12030	105	7	acquired	acquire	VERB
fbem-12030	105	8	party	party	NOUN
fbem-12030	105	9	should	should	AUX
fbem-12030	105	10	set	set	VERB
fbem-12030	105	11	reasonable	reasonable	ADJ
fbem-12030	105	12	performance	performance	NOUN
fbem-12030	105	13	targets	target	NOUN
fbem-12030	105	14	.	.	PUNCT
fbem-12030	106	1	when	when	SCONJ
fbem-12030	106	2	making	make	VERB
fbem-12030	106	3	performance	performance	NOUN
fbem-12030	106	4	commitments	commitment	NOUN
fbem-12030	106	5	,	,	PUNCT
fbem-12030	106	6	it	it	PRON
fbem-12030	106	7	should	should	AUX
fbem-12030	106	8	focus	focus	VERB
fbem-12030	106	9	on	on	ADP
fbem-12030	106	10	analyzing	analyze	VERB
fbem-12030	106	11	the	the	DET
fbem-12030	106	12	internal	internal	ADJ
fbem-12030	106	13	strengths	strength	NOUN
fbem-12030	106	14	and	and	CCONJ
fbem-12030	106	15	weaknesses	weakness	NOUN
fbem-12030	106	16	,	,	PUNCT
fbem-12030	106	17	external	external	ADJ
fbem-12030	106	18	opportunities	opportunity	NOUN
fbem-12030	106	19	and	and	CCONJ
fbem-12030	106	20	threats	threat	NOUN
fbem-12030	106	21	,	,	PUNCT
fbem-12030	106	22	reasonably	reasonably	ADV
fbem-12030	106	23	expect	expect	VERB
fbem-12030	106	24	the	the	DET
fbem-12030	106	25	future	future	ADJ
fbem-12030	106	26	performance	performance	NOUN
fbem-12030	106	27	of	of	ADP
fbem-12030	106	28	the	the	DET
fbem-12030	106	29	company	company	NOUN
fbem-12030	106	30	,	,	PUNCT
fbem-12030	106	31	and	and	CCONJ
fbem-12030	106	32	avoid	avoid	VERB
fbem-12030	106	33	setting	set	VERB
fbem-12030	106	34	performance	performance	NOUN
fbem-12030	106	35	commitments	commitment	NOUN
fbem-12030	106	36	that	that	PRON
fbem-12030	106	37	are	be	AUX
fbem-12030	106	38	difficult	difficult	ADJ
fbem-12030	106	39	to	to	PART
fbem-12030	106	40	achieve	achieve	VERB
fbem-12030	106	41	because	because	SCONJ
fbem-12030	106	42	of	of	ADP
fbem-12030	106	43	excessive	excessive	ADJ
fbem-12030	106	44	pursuit	pursuit	NOUN
fbem-12030	106	45	of	of	ADP
fbem-12030	106	46	short	short	ADJ
fbem-12030	106	47	-	-	PUNCT
fbem-12030	106	48	term	term	NOUN
fbem-12030	106	49	interests	interest	NOUN
fbem-12030	106	50	.	.	PUNCT
fbem-12030	107	1	(	(	PUNCT
fbem-12030	107	2	2	2	NUM
fbem-12030	107	3	)	)	PUNCT
fbem-12030	107	4	from	from	ADP
fbem-12030	107	5	the	the	DET
fbem-12030	107	6	perspective	perspective	NOUN
fbem-12030	107	7	of	of	ADP
fbem-12030	107	8	regulatory	regulatory	ADJ
fbem-12030	107	9	authorities	authority	NOUN
fbem-12030	107	10	strengthen	strengthen	VERB
fbem-12030	107	11	law	law	NOUN
fbem-12030	107	12	enforcement	enforcement	NOUN
fbem-12030	107	13	to	to	PART
fbem-12030	107	14	increase	increase	VERB
fbem-12030	107	15	the	the	DET
fbem-12030	107	16	cost	cost	NOUN
fbem-12030	107	17	of	of	ADP
fbem-12030	107	18	financial	financial	ADJ
fbem-12030	107	19	fraud	fraud	NOUN
fbem-12030	107	20	of	of	ADP
fbem-12030	107	21	listed	list	VERB
fbem-12030	107	22	companies	company	NOUN
fbem-12030	107	23	:	:	PUNCT
fbem-12030	107	24	external	external	ADJ
fbem-12030	107	25	regulatory	regulatory	ADJ
fbem-12030	107	26	agencies	agency	NOUN
fbem-12030	107	27	should	should	AUX
fbem-12030	107	28	strengthen	strengthen	VERB
fbem-12030	107	29	law	law	NOUN
fbem-12030	107	30	enforcement	enforcement	NOUN
fbem-12030	107	31	and	and	CCONJ
fbem-12030	107	32	increase	increase	VERB
fbem-12030	107	33	the	the	DET
fbem-12030	107	34	cost	cost	NOUN
fbem-12030	107	35	of	of	ADP
fbem-12030	107	36	illegal	illegal	ADJ
fbem-12030	107	37	activities	activity	NOUN
fbem-12030	107	38	.	.	PUNCT
fbem-12030	108	1	it	it	PRON
fbem-12030	108	2	is	be	AUX
fbem-12030	108	3	also	also	ADV
fbem-12030	108	4	necessary	necessary	ADJ
fbem-12030	108	5	to	to	PART
fbem-12030	108	6	further	far	ADV
fbem-12030	108	7	improve	improve	VERB
fbem-12030	108	8	the	the	DET
fbem-12030	108	9	relevant	relevant	ADJ
fbem-12030	108	10	legal	legal	ADJ
fbem-12030	108	11	systems	system	NOUN
fbem-12030	108	12	,	,	PUNCT
fbem-12030	108	13	such	such	ADJ
fbem-12030	108	14	as	as	ADP
fbem-12030	108	15	the	the	DET
fbem-12030	108	16	accounting	accounting	NOUN
fbem-12030	108	17	law	law	NOUN
fbem-12030	108	18	and	and	CCONJ
fbem-12030	108	19	the	the	DET
fbem-12030	108	20	regulations	regulation	NOUN
fbem-12030	108	21	on	on	ADP
fbem-12030	108	22	certified	certified	ADJ
fbem-12030	108	23	public	public	ADJ
fbem-12030	108	24	accountants	accountant	NOUN
fbem-12030	108	25	.	.	PUNCT
fbem-12030	109	1	inadequate	inadequate	ADJ
fbem-12030	109	2	external	external	ADJ
fbem-12030	109	3	supervision	supervision	NOUN
fbem-12030	109	4	is	be	AUX
fbem-12030	109	5	an	an	DET
fbem-12030	109	6	important	important	ADJ
fbem-12030	109	7	factor	factor	NOUN
fbem-12030	109	8	that	that	PRON
fbem-12030	109	9	leads	lead	VERB
fbem-12030	109	10	listed	list	VERB
fbem-12030	109	11	companies	company	NOUN
fbem-12030	109	12	in	in	ADP
fbem-12030	109	13	china	china	PROPN
fbem-12030	109	14	to	to	PART
fbem-12030	109	15	take	take	VERB
fbem-12030	109	16	risks	risk	NOUN
fbem-12030	109	17	to	to	PART
fbem-12030	109	18	make	make	VERB
fbem-12030	109	19	financial	financial	ADJ
fbem-12030	109	20	fraud	fraud	NOUN
fbem-12030	109	21	and	and	CCONJ
fbem-12030	109	22	accounting	accounting	NOUN
fbem-12030	109	23	firms	firm	NOUN
fbem-12030	109	24	to	to	PART
fbem-12030	109	25	go	go	VERB
fbem-12030	109	26	along	along	ADV
fbem-12030	109	27	with	with	ADP
fbem-12030	109	28	it	it	PRON
fbem-12030	109	29	.	.	PUNCT
fbem-12030	110	1	the	the	DET
fbem-12030	110	2	csrc	csrc	NOUN
fbem-12030	110	3	should	should	AUX
fbem-12030	110	4	pay	pay	VERB
fbem-12030	110	5	more	more	ADJ
fbem-12030	110	6	attention	attention	NOUN
fbem-12030	110	7	to	to	ADP
fbem-12030	110	8	this	this	PRON
fbem-12030	110	9	.	.	PUNCT
fbem-12030	111	1	auditors	auditor	NOUN
fbem-12030	111	2	who	who	PRON
fbem-12030	111	3	violate	violate	VERB
fbem-12030	111	4	auditing	auditing	NOUN
fbem-12030	111	5	laws	law	NOUN
fbem-12030	111	6	and	and	CCONJ
fbem-12030	111	7	regulations	regulation	NOUN
fbem-12030	111	8	should	should	AUX
fbem-12030	111	9	be	be	AUX
fbem-12030	111	10	punished	punish	VERB
fbem-12030	111	11	by	by	ADP
fbem-12030	111	12	revoking	revoke	VERB
fbem-12030	111	13	their	their	PRON
fbem-12030	111	14	professional	professional	ADJ
fbem-12030	111	15	qualifications	qualification	NOUN
fbem-12030	111	16	or	or	CCONJ
fbem-12030	111	17	limiting	limit	VERB
fbem-12030	111	18	the	the	DET
fbem-12030	111	19	time	time	NOUN
fbem-12030	111	20	when	when	SCONJ
fbem-12030	111	21	they	they	PRON
fbem-12030	111	22	are	be	AUX
fbem-12030	111	23	prohibited	prohibit	VERB
fbem-12030	111	24	from	from	ADP
fbem-12030	111	25	serving	serve	VERB
fbem-12030	111	26	in	in	ADP
fbem-12030	111	27	related	related	ADJ
fbem-12030	111	28	industries	industry	NOUN
fbem-12030	111	29	to	to	PART
fbem-12030	111	30	increase	increase	VERB
fbem-12030	111	31	the	the	DET
fbem-12030	111	32	cost	cost	NOUN
fbem-12030	111	33	of	of	ADP
fbem-12030	111	34	illegal	illegal	ADJ
fbem-12030	111	35	activities	activity	NOUN
fbem-12030	111	36	.	.	PUNCT
fbem-12030	112	1	while	while	SCONJ
fbem-12030	112	2	strengthening	strengthen	VERB
fbem-12030	112	3	the	the	DET
fbem-12030	112	4	supervision	supervision	NOUN
fbem-12030	112	5	of	of	ADP
fbem-12030	112	6	local	local	ADJ
fbem-12030	112	7	governments	government	NOUN
fbem-12030	112	8	,	,	PUNCT
fbem-12030	112	9	we	we	PRON
fbem-12030	112	10	must	must	AUX
fbem-12030	112	11	resolutely	resolutely	ADV
fbem-12030	112	12	stop	stop	VERB
fbem-12030	112	13	formalism	formalism	NOUN
fbem-12030	112	14	.	.	PUNCT
fbem-12030	113	1	at	at	ADP
fbem-12030	113	2	the	the	DET
fbem-12030	113	3	same	same	ADJ
fbem-12030	113	4	time	time	NOUN
fbem-12030	113	5	,	,	PUNCT
fbem-12030	113	6	spot	spot	VERB
fbem-12030	113	7	checks	check	NOUN
fbem-12030	113	8	of	of	ADP
fbem-12030	113	9	accounting	accounting	NOUN
fbem-12030	113	10	firms	firm	NOUN
fbem-12030	113	11	are	be	AUX
fbem-12030	113	12	carried	carry	VERB
fbem-12030	113	13	out	out	ADP
fbem-12030	113	14	on	on	ADP
fbem-12030	113	15	a	a	DET
fbem-12030	113	16	regular	regular	ADJ
fbem-12030	113	17	basis	basis	NOUN
fbem-12030	113	18	,	,	PUNCT
fbem-12030	113	19	and	and	CCONJ
fbem-12030	113	20	relevant	relevant	ADJ
fbem-12030	113	21	punishment	punishment	NOUN
fbem-12030	113	22	decisions	decision	NOUN
fbem-12030	113	23	are	be	AUX
fbem-12030	113	24	made	make	VERB
fbem-12030	113	25	in	in	ADP
fbem-12030	113	26	time	time	NOUN
fbem-12030	113	27	when	when	SCONJ
fbem-12030	113	28	violations	violation	NOUN
fbem-12030	113	29	of	of	ADP
fbem-12030	113	30	laws	law	NOUN
fbem-12030	113	31	and	and	CCONJ
fbem-12030	113	32	regulations	regulation	NOUN
fbem-12030	113	33	are	be	AUX
fbem-12030	113	34	found	find	VERB
fbem-12030	113	35	.	.	PUNCT
fbem-12030	114	1	improve	improve	VERB
fbem-12030	114	2	the	the	DET
fbem-12030	114	3	supervision	supervision	NOUN
fbem-12030	114	4	system	system	NOUN
fbem-12030	114	5	related	relate	VERB
fbem-12030	114	6	to	to	ADP
fbem-12030	114	7	performance	performance	NOUN
fbem-12030	114	8	commitment	commitment	NOUN
fbem-12030	114	9	:	:	PUNCT
fbem-12030	114	10	in	in	ADP
fbem-12030	114	11	the	the	DET
fbem-12030	114	12	daily	daily	ADJ
fbem-12030	114	13	supervision	supervision	NOUN
fbem-12030	114	14	,	,	PUNCT
fbem-12030	114	15	the	the	DET
fbem-12030	114	16	supervision	supervision	NOUN
fbem-12030	114	17	department	department	NOUN
fbem-12030	114	18	should	should	AUX
fbem-12030	114	19	carry	carry	VERB
fbem-12030	114	20	out	out	ADP
fbem-12030	114	21	multi	multi	ADJ
fbem-12030	114	22	-	-	ADJ
fbem-12030	114	23	node	node	ADJ
fbem-12030	114	24	monitoring	monitoring	NOUN
fbem-12030	114	25	on	on	ADP
fbem-12030	114	26	the	the	DET
fbem-12030	114	27	performance	performance	NOUN
fbem-12030	114	28	commitment	commitment	NOUN
fbem-12030	114	29	and	and	CCONJ
fbem-12030	114	30	compensation	compensation	NOUN
fbem-12030	114	31	.	.	PUNCT
fbem-12030	115	1	on	on	ADP
fbem-12030	115	2	the	the	DET
fbem-12030	115	3	one	one	NUM
fbem-12030	115	4	hand	hand	NOUN
fbem-12030	115	5	,	,	PUNCT
fbem-12030	115	6	for	for	ADP
fbem-12030	115	7	the	the	DET
fbem-12030	115	8	financial	financial	ADJ
fbem-12030	115	9	fraud	fraud	NOUN
fbem-12030	115	10	under	under	ADP
fbem-12030	115	11	the	the	DET
fbem-12030	115	12	performance	performance	NOUN
fbem-12030	115	13	commitment	commitment	NOUN
fbem-12030	115	14	,	,	PUNCT
fbem-12030	115	15	the	the	DET
fbem-12030	115	16	regulatory	regulatory	ADJ
fbem-12030	115	17	authorities	authority	NOUN
fbem-12030	115	18	should	should	AUX
fbem-12030	115	19	strengthen	strengthen	VERB
fbem-12030	115	20	the	the	DET
fbem-12030	115	21	relevant	relevant	ADJ
fbem-12030	115	22	prior	prior	ADJ
fbem-12030	115	23	supervision	supervision	NOUN
fbem-12030	115	24	,	,	PUNCT
fbem-12030	115	25	conduct	conduct	VERB
fbem-12030	115	26	a	a	DET
fbem-12030	115	27	strict	strict	ADJ
fbem-12030	115	28	audit	audit	NOUN
fbem-12030	115	29	of	of	ADP
fbem-12030	115	30	the	the	DET
fbem-12030	115	31	performance	performance	NOUN
fbem-12030	115	32	commitment	commitment	NOUN
fbem-12030	115	33	,	,	PUNCT
fbem-12030	115	34	and	and	CCONJ
fbem-12030	115	35	curb	curb	VERB
fbem-12030	115	36	the	the	DET
fbem-12030	115	37	high	high	ADJ
fbem-12030	115	38	performance	performance	NOUN
fbem-12030	115	39	commitment	commitment	NOUN
fbem-12030	115	40	from	from	ADP
fbem-12030	115	41	the	the	DET
fbem-12030	115	42	source	source	NOUN
fbem-12030	115	43	.	.	PUNCT
fbem-12030	116	1	on	on	ADP
fbem-12030	116	2	the	the	DET
fbem-12030	116	3	other	other	ADJ
fbem-12030	116	4	hand	hand	NOUN
fbem-12030	116	5	,	,	PUNCT
fbem-12030	116	6	it	it	PRON
fbem-12030	116	7	is	be	AUX
fbem-12030	116	8	necessary	necessary	ADJ
fbem-12030	116	9	for	for	SCONJ
fbem-12030	116	10	relevant	relevant	ADJ
fbem-12030	116	11	departments	department	NOUN
fbem-12030	116	12	to	to	PART
fbem-12030	116	13	refine	refine	VERB
fbem-12030	116	14	the	the	DET
fbem-12030	116	15	content	content	NOUN
fbem-12030	116	16	and	and	CCONJ
fbem-12030	116	17	form	form	NOUN
fbem-12030	116	18	of	of	ADP
fbem-12030	116	19	performance	performance	NOUN
fbem-12030	116	20	commitment	commitment	NOUN
fbem-12030	116	21	disclosure	disclosure	NOUN
fbem-12030	116	22	to	to	PART
fbem-12030	116	23	reduce	reduce	VERB
fbem-12030	116	24	the	the	DET
fbem-12030	116	25	difficulty	difficulty	NOUN
fbem-12030	116	26	of	of	ADP
fbem-12030	116	27	obtaining	obtain	VERB
fbem-12030	116	28	relevant	relevant	ADJ
fbem-12030	116	29	information	information	NOUN
fbem-12030	116	30	.	.	PUNCT
fbem-12030	117	1	at	at	ADP
fbem-12030	117	2	the	the	DET
fbem-12030	117	3	same	same	ADJ
fbem-12030	117	4	time	time	NOUN
fbem-12030	117	5	,	,	PUNCT
fbem-12030	117	6	an	an	DET
fbem-12030	117	7	accounting	accounting	NOUN
fbem-12030	117	8	firm	firm	NOUN
fbem-12030	117	9	should	should	AUX
fbem-12030	117	10	be	be	AUX
fbem-12030	117	11	hired	hire	VERB
fbem-12030	117	12	to	to	PART
fbem-12030	117	13	issue	issue	VERB
fbem-12030	117	14	a	a	DET
fbem-12030	117	15	special	special	ADJ
fbem-12030	117	16	verification	verification	NOUN
fbem-12030	117	17	report	report	NOUN
fbem-12030	117	18	on	on	ADP
fbem-12030	117	19	the	the	DET
fbem-12030	117	20	implementation	implementation	NOUN
fbem-12030	117	21	of	of	ADP
fbem-12030	117	22	performance	performance	NOUN
fbem-12030	117	23	commitments	commitment	NOUN
fbem-12030	117	24	,	,	PUNCT
fbem-12030	117	25	revealing	reveal	VERB
fbem-12030	117	26	the	the	DET
fbem-12030	117	27	implementation	implementation	NOUN
fbem-12030	117	28	of	of	ADP
fbem-12030	117	29	performance	performance	NOUN
fbem-12030	117	30	commitments	commitment	NOUN
fbem-12030	117	31	and	and	CCONJ
fbem-12030	117	32	the	the	DET
fbem-12030	117	33	difference	difference	NOUN
fbem-12030	117	34	between	between	ADP
fbem-12030	117	35	them	they	PRON
fbem-12030	117	36	and	and	CCONJ
fbem-12030	117	37	the	the	DET
fbem-12030	117	38	number	number	NOUN
fbem-12030	117	39	of	of	ADP
fbem-12030	117	40	commitments	commitment	NOUN
fbem-12030	117	41	,	,	PUNCT
fbem-12030	117	42	and	and	CCONJ
fbem-12030	117	43	explaining	explain	VERB
fbem-12030	117	44	the	the	DET
fbem-12030	117	45	reasons	reason	NOUN
fbem-12030	117	46	,	,	PUNCT
fbem-12030	117	47	so	so	SCONJ
fbem-12030	117	48	that	that	SCONJ
fbem-12030	117	49	investors	investor	NOUN
fbem-12030	117	50	can	can	AUX
fbem-12030	117	51	get	get	VERB
fbem-12030	117	52	enough	enough	ADJ
fbem-12030	117	53	information	information	NOUN
fbem-12030	117	54	to	to	PART
fbem-12030	117	55	make	make	VERB
fbem-12030	117	56	reasonable	reasonable	ADJ
fbem-12030	117	57	investment	investment	NOUN
fbem-12030	117	58	decisions	decision	NOUN
fbem-12030	117	59	.	.	PUNCT
fbem-12030	118	1	strengthen	strengthen	VERB
fbem-12030	118	2	the	the	DET
fbem-12030	118	3	regulatory	regulatory	ADJ
fbem-12030	118	4	role	role	NOUN
fbem-12030	118	5	and	and	CCONJ
fbem-12030	118	6	independence	independence	NOUN
fbem-12030	118	7	of	of	ADP
fbem-12030	118	8	accounting	accounting	NOUN
fbem-12030	118	9	firms	firm	NOUN
fbem-12030	118	10	:	:	PUNCT
fbem-12030	118	11	it	it	PRON
fbem-12030	118	12	is	be	AUX
fbem-12030	118	13	necessary	necessary	ADJ
fbem-12030	118	14	to	to	PART
fbem-12030	118	15	further	far	ADV
fbem-12030	118	16	tighten	tighten	VERB
fbem-12030	118	17	the	the	DET
fbem-12030	118	18	establishment	establishment	NOUN
fbem-12030	118	19	of	of	ADP
fbem-12030	118	20	certified	certify	VERB
fbem-12030	118	21	public	public	ADJ
fbem-12030	118	22	accounting	accounting	NOUN
fbem-12030	118	23	firms	firm	NOUN
fbem-12030	118	24	and	and	CCONJ
fbem-12030	118	25	professional	professional	ADJ
fbem-12030	118	26	practice	practice	NOUN
fbem-12030	118	27	norms	norm	NOUN
fbem-12030	118	28	.	.	PUNCT
fbem-12030	119	1	improve	improve	VERB
fbem-12030	119	2	the	the	DET
fbem-12030	119	3	professional	professional	ADJ
fbem-12030	119	4	standards	standard	NOUN
fbem-12030	119	5	of	of	ADP
fbem-12030	119	6	accounting	accounting	NOUN
fbem-12030	119	7	firms	firm	NOUN
fbem-12030	119	8	and	and	CCONJ
fbem-12030	119	9	ensure	ensure	VERB
fbem-12030	119	10	the	the	DET
fbem-12030	119	11	professionalism	professionalism	NOUN
fbem-12030	119	12	of	of	ADP
fbem-12030	119	13	auditors	auditor	NOUN
fbem-12030	119	14	.	.	PUNCT
fbem-12030	120	1	in	in	ADP
fbem-12030	120	2	addition	addition	NOUN
fbem-12030	120	3	,	,	PUNCT
fbem-12030	120	4	cicpa	cicpa	PROPN
fbem-12030	120	5	and	and	CCONJ
fbem-12030	120	6	the	the	DET
fbem-12030	120	7	financial	financial	ADJ
fbem-12030	120	8	department	department	NOUN
fbem-12030	120	9	should	should	AUX
fbem-12030	120	10	further	far	ADV
fbem-12030	120	11	improve	improve	VERB
fbem-12030	120	12	the	the	DET
fbem-12030	120	13	professional	professional	ADJ
fbem-12030	120	14	quality	quality	NOUN
fbem-12030	120	15	of	of	ADP
fbem-12030	120	16	cpa	cpa	NOUN
fbem-12030	120	17	practitioners	practitioner	NOUN
fbem-12030	120	18	,	,	PUNCT
fbem-12030	120	19	strengthen	strengthen	VERB
fbem-12030	120	20	professional	professional	ADJ
fbem-12030	120	21	training	training	NOUN
fbem-12030	120	22	and	and	CCONJ
fbem-12030	120	23	professional	professional	ADJ
fbem-12030	120	24	ethics	ethic	NOUN
fbem-12030	120	25	evaluation	evaluation	NOUN
fbem-12030	120	26	in	in	ADP
fbem-12030	120	27	the	the	DET
fbem-12030	120	28	industry	industry	NOUN
fbem-12030	120	29	,	,	PUNCT
fbem-12030	120	30	and	and	CCONJ
fbem-12030	120	31	effectively	effectively	ADV
fbem-12030	120	32	curb	curb	VERB
fbem-12030	120	33	illegal	illegal	ADJ
fbem-12030	120	34	acts	act	NOUN
fbem-12030	120	35	caused	cause	VERB
fbem-12030	120	36	by	by	ADP
fbem-12030	120	37	"	"	PUNCT
fbem-12030	120	38	greed	greed	NOUN
fbem-12030	120	39	"	"	PUNCT
fbem-12030	120	40	motivation	motivation	NOUN
fbem-12030	120	41	.	.	PUNCT
fbem-12030	121	1	at	at	ADP
fbem-12030	121	2	the	the	DET
fbem-12030	121	3	same	same	ADJ
fbem-12030	121	4	time	time	NOUN
fbem-12030	121	5	,	,	PUNCT
fbem-12030	121	6	it	it	PRON
fbem-12030	121	7	is	be	AUX
fbem-12030	121	8	necessary	necessary	ADJ
fbem-12030	121	9	to	to	PART
fbem-12030	121	10	strengthen	strengthen	VERB
fbem-12030	121	11	the	the	DET
fbem-12030	121	12	supervision	supervision	NOUN
fbem-12030	121	13	of	of	ADP
fbem-12030	121	14	accounting	accounting	NOUN
fbem-12030	121	15	firms	firm	NOUN
fbem-12030	121	16	,	,	PUNCT
fbem-12030	121	17	so	so	SCONJ
fbem-12030	121	18	that	that	SCONJ
fbem-12030	121	19	they	they	PRON
fbem-12030	121	20	strictly	strictly	ADV
fbem-12030	121	21	abide	abide	VERB
fbem-12030	121	22	by	by	ADP
fbem-12030	121	23	the	the	DET
fbem-12030	121	24	relevant	relevant	ADJ
fbem-12030	121	25	state	state	NOUN
fbem-12030	121	26	laws	law	NOUN
fbem-12030	121	27	and	and	CCONJ
fbem-12030	121	28	regulations	regulation	NOUN
fbem-12030	121	29	and	and	CCONJ
fbem-12030	121	30	audit	audit	NOUN
fbem-12030	121	31	work	work	NOUN
fbem-12030	121	32	norms	norm	NOUN
fbem-12030	121	33	,	,	PUNCT
fbem-12030	121	34	so	so	SCONJ
fbem-12030	121	35	that	that	SCONJ
fbem-12030	121	36	the	the	DET
fbem-12030	121	37	audit	audit	NOUN
fbem-12030	121	38	industry	industry	NOUN
fbem-12030	121	39	has	have	VERB
fbem-12030	121	40	a	a	DET
fbem-12030	121	41	formal	formal	ADJ
fbem-12030	121	42	and	and	CCONJ
fbem-12030	121	43	legal	legal	ADJ
fbem-12030	121	44	development	development	NOUN
fbem-12030	121	45	environment	environment	NOUN
fbem-12030	121	46	.	.	PUNCT
fbem-12030	122	1	external	external	ADJ
fbem-12030	122	2	regulatory	regulatory	ADJ
fbem-12030	122	3	agencies	agency	NOUN
fbem-12030	122	4	should	should	AUX
fbem-12030	122	5	establish	establish	VERB
fbem-12030	122	6	and	and	CCONJ
fbem-12030	122	7	improve	improve	VERB
fbem-12030	122	8	relevant	relevant	ADJ
fbem-12030	122	9	systems	system	NOUN
fbem-12030	122	10	and	and	CCONJ
fbem-12030	122	11	supervision	supervision	NOUN
fbem-12030	122	12	mechanisms	mechanism	NOUN
fbem-12030	122	13	to	to	PART
fbem-12030	122	14	avoid	avoid	VERB
fbem-12030	122	15	loopholes	loophole	NOUN
fbem-12030	122	16	in	in	ADP
fbem-12030	122	17	laws	law	NOUN
fbem-12030	122	18	and	and	CCONJ
fbem-12030	122	19	regulations	regulation	NOUN
fbem-12030	122	20	that	that	PRON
fbem-12030	122	21	bring	bring	VERB
fbem-12030	122	22	"	"	PUNCT
fbem-12030	122	23	opportunities	opportunity	NOUN
fbem-12030	122	24	"	"	PUNCT
fbem-12030	122	25	for	for	ADP
fbem-12030	122	26	the	the	DET
fbem-12030	122	27	audited	audit	VERB
fbem-12030	122	28	institutions	institution	NOUN
fbem-12030	122	29	to	to	PART
fbem-12030	122	30	practice	practice	VERB
fbem-12030	122	31	favoritism	favoritism	NOUN
fbem-12030	122	32	and	and	CCONJ
fbem-12030	122	33	malpractice	malpractice	NOUN
fbem-12030	122	34	.	.	PUNCT
fbem-12030	123	1	in	in	ADP
fbem-12030	123	2	particular	particular	ADJ
fbem-12030	123	3	,	,	PUNCT
fbem-12030	123	4	the	the	DET
fbem-12030	123	5	number	number	NOUN
fbem-12030	123	6	of	of	ADP
fbem-12030	123	7	years	year	NOUN
fbem-12030	123	8	stipulated	stipulate	VERB
fbem-12030	123	9	in	in	ADP
fbem-12030	123	10	the	the	DET
fbem-12030	123	11	audit	audit	NOUN
fbem-12030	123	12	rotation	rotation	NOUN
fbem-12030	123	13	system	system	NOUN
fbem-12030	123	14	should	should	AUX
fbem-12030	123	15	be	be	AUX
fbem-12030	123	16	clearly	clearly	ADV
fbem-12030	123	17	defined	define	VERB
fbem-12030	123	18	and	and	CCONJ
fbem-12030	123	19	can	can	AUX
fbem-12030	123	20	not	not	PART
fbem-12030	123	21	be	be	AUX
fbem-12030	123	22	vague	vague	ADJ
fbem-12030	123	23	.	.	PUNCT
fbem-12030	124	1	at	at	ADP
fbem-12030	124	2	the	the	DET
fbem-12030	124	3	same	same	ADJ
fbem-12030	124	4	time	time	NOUN
fbem-12030	124	5	,	,	PUNCT
fbem-12030	124	6	we	we	PRON
fbem-12030	124	7	should	should	AUX
fbem-12030	124	8	standardize	standardize	VERB
fbem-12030	124	9	the	the	DET
fbem-12030	124	10	behavior	behavior	NOUN
fbem-12030	124	11	of	of	ADP
fbem-12030	124	12	enterprises	enterprise	NOUN
fbem-12030	124	13	that	that	PRON
fbem-12030	124	14	have	have	VERB
fbem-12030	124	15	large	large	ADJ
fbem-12030	124	16	business	business	NOUN
fbem-12030	124	17	dealings	dealing	NOUN
fbem-12030	124	18	with	with	ADP
fbem-12030	124	19	audited	audit	VERB
fbem-12030	124	20	units	unit	NOUN
fbem-12030	124	21	:	:	PUNCT
fbem-12030	124	22	first	first	ADV
fbem-12030	124	23	,	,	PUNCT
fbem-12030	124	24	strictly	strictly	ADV
fbem-12030	124	25	abide	abide	VERB
fbem-12030	124	26	by	by	ADP
fbem-12030	124	27	relevant	relevant	ADJ
fbem-12030	124	28	laws	law	NOUN
fbem-12030	124	29	and	and	CCONJ
fbem-12030	124	30	regulations	regulation	NOUN
fbem-12030	124	31	and	and	CCONJ
fbem-12030	124	32	fully	fully	ADV
fbem-12030	124	33	implement	implement	VERB
fbem-12030	124	34	relevant	relevant	ADJ
fbem-12030	124	35	regulations	regulation	NOUN
fbem-12030	124	36	of	of	ADP
fbem-12030	124	37	listed	list	VERB
fbem-12030	124	38	companies	company	NOUN
fbem-12030	124	39	.	.	PUNCT
fbem-12030	125	1	second	second	ADV
fbem-12030	125	2	,	,	PUNCT
fbem-12030	125	3	increase	increase	VERB
fbem-12030	125	4	the	the	DET
fbem-12030	125	5	supervision	supervision	NOUN
fbem-12030	125	6	of	of	ADP
fbem-12030	125	7	important	important	ADJ
fbem-12030	125	8	business	business	NOUN
fbem-12030	125	9	partners	partner	NOUN
fbem-12030	125	10	,	,	PUNCT
fbem-12030	125	11	so	so	SCONJ
fbem-12030	125	12	that	that	SCONJ
fbem-12030	125	13	important	important	ADJ
fbem-12030	125	14	partners	partner	NOUN
fbem-12030	125	15	can	can	AUX
fbem-12030	125	16	carry	carry	VERB
fbem-12030	125	17	out	out	ADP
fbem-12030	125	18	corresponding	correspond	VERB
fbem-12030	125	19	business	business	NOUN
fbem-12030	125	20	as	as	SCONJ
fbem-12030	125	21	required	require	VERB
fbem-12030	125	22	,	,	PUNCT
fbem-12030	125	23	strengthen	strengthen	VERB
fbem-12030	125	24	the	the	DET
fbem-12030	125	25	audit	audit	NOUN
fbem-12030	125	26	coordination	coordination	NOUN
fbem-12030	125	27	responsibility	responsibility	NOUN
fbem-12030	125	28	of	of	ADP
fbem-12030	125	29	those	those	PRON
fbem-12030	125	30	who	who	PRON
fbem-12030	125	31	have	have	VERB
fbem-12030	125	32	more	more	ADJ
fbem-12030	125	33	business	business	NOUN
fbem-12030	125	34	dealings	dealing	NOUN
fbem-12030	125	35	with	with	ADP
fbem-12030	125	36	the	the	DET
fbem-12030	125	37	audited	audit	VERB
fbem-12030	125	38	units	unit	NOUN
fbem-12030	125	39	,	,	PUNCT
fbem-12030	125	40	and	and	CCONJ
fbem-12030	125	41	strengthen	strengthen	VERB
fbem-12030	125	42	the	the	DET
fbem-12030	125	43	restriction	restriction	NOUN
fbem-12030	125	44	on	on	ADP
fbem-12030	125	45	them	they	PRON
fbem-12030	125	46	,	,	PUNCT
fbem-12030	125	47	so	so	SCONJ
fbem-12030	125	48	as	as	SCONJ
fbem-12030	125	49	to	to	PART
fbem-12030	125	50	guide	guide	VERB
fbem-12030	125	51	the	the	DET
fbem-12030	125	52	audit	audit	NOUN
fbem-12030	125	53	market	market	NOUN
fbem-12030	125	54	to	to	PART
fbem-12030	125	55	establish	establish	VERB
fbem-12030	125	56	an	an	DET
fbem-12030	125	57	orderly	orderly	ADJ
fbem-12030	125	58	order	order	NOUN
fbem-12030	125	59	,	,	PUNCT
fbem-12030	125	60	which	which	PRON
fbem-12030	125	61	is	be	AUX
fbem-12030	125	62	also	also	ADV
fbem-12030	125	63	conducive	conducive	ADJ
fbem-12030	125	64	to	to	ADP
fbem-12030	125	65	the	the	DET
fbem-12030	125	66	promotion	promotion	NOUN
fbem-12030	125	67	of	of	ADP
fbem-12030	125	68	audit	audit	NOUN
fbem-12030	125	69	work	work	NOUN
fbem-12030	125	70	.	.	PUNCT
fbem-12030	126	1	202	202	NUM
fbem-12030	126	2	references	reference	NOUN
fbem-12030	126	3	[	[	X
fbem-12030	126	4	1	1	NUM
fbem-12030	126	5	]	]	PUNCT
fbem-12030	126	6	qiang	qiang	PROPN
fbem-12030	126	7	li	li	PROPN
fbem-12030	126	8	.	.	PROPN
fbem-12030	126	9	case	case	NOUN
fbem-12030	126	10	analysis	analysis	NOUN
fbem-12030	126	11	of	of	ADP
fbem-12030	126	12	financial	financial	ADJ
fbem-12030	126	13	fraud	fraud	NOUN
fbem-12030	126	14	of	of	ADP
fbem-12030	126	15	listed	list	VERB
fbem-12030	126	16	companiestaking	companiestaking	NOUN
fbem-12030	126	17	aerospace	aerospace	NOUN
fbem-12030	126	18	communication	communication	NOUN
fbem-12030	126	19	as	as	ADP
fbem-12030	126	20	an	an	DET
fbem-12030	126	21	example	example	NOUN
fbem-12030	127	1	[	[	X
fbem-12030	127	2	j	j	X
fbem-12030	127	3	]	]	X
fbem-12030	127	4	.	.	PUNCT
fbem-12030	128	1	modern	modern	ADJ
fbem-12030	128	2	marketing	marketing	NOUN
fbem-12030	128	3	(	(	PUNCT
fbem-12030	128	4	next	next	ADJ
fbem-12030	128	5	issue	issue	NOUN
fbem-12030	128	6	)	)	PUNCT
fbem-12030	128	7	,	,	PUNCT
fbem-12030	128	8	2020,(12):42	2020,(12):42	PROPN
fbem-12030	128	9	-	-	SYM
fbem-12030	128	10	43	43	NUM
fbem-12030	128	11	.	.	PUNCT
fbem-12030	129	1	[	[	X
fbem-12030	129	2	2	2	NUM
fbem-12030	129	3	]	]	PUNCT
fbem-12030	129	4	weibo	weibo	PROPN
fbem-12030	129	5	jin	jin	PROPN
fbem-12030	129	6	.	.	PUNCT
fbem-12030	130	1	four	four	NUM
fbem-12030	130	2	-	-	PUNCT
fbem-12030	130	3	dimensional	dimensional	ADJ
fbem-12030	130	4	analysis	analysis	NOUN
fbem-12030	130	5	of	of	ADP
fbem-12030	130	6	financial	financial	ADJ
fbem-12030	130	7	statements	statement	NOUN
fbem-12030	130	8	of	of	ADP
fbem-12030	130	9	listed	list	VERB
fbem-12030	130	10	companies	company	NOUN
fbem-12030	130	11	-	-	PUNCT
fbem-12030	130	12	based	base	VERB
fbem-12030	130	13	on	on	ADP
fbem-12030	130	14	the	the	DET
fbem-12030	130	15	case	case	NOUN
fbem-12030	130	16	of	of	ADP
fbem-12030	130	17	financial	financial	ADJ
fbem-12030	130	18	fraud	fraud	NOUN
fbem-12030	130	19	of	of	ADP
fbem-12030	130	20	wisdom	wisdom	NOUN
fbem-12030	130	21	haipai	haipai	NOUN
fbem-12030	130	22	company	company	NOUN
fbem-12030	130	23	,	,	PUNCT
fbem-12030	130	24	a	a	DET
fbem-12030	130	25	subsidiary	subsidiary	NOUN
fbem-12030	130	26	of	of	ADP
fbem-12030	130	27	aerospace	aerospace	NOUN
fbem-12030	130	28	communications	communication	NOUN
fbem-12030	130	29	[	[	X
fbem-12030	130	30	j	j	X
fbem-12030	130	31	]	]	X
fbem-12030	130	32	.	.	PUNCT
fbem-12030	131	1	new	new	ADJ
fbem-12030	131	2	accounting	accounting	NOUN
fbem-12030	131	3	,	,	PUNCT
fbem-12030	131	4	2020,(06):35	2020,(06):35	NOUN
fbem-12030	131	5	-	-	PUNCT
fbem-12030	131	6	39	39	NUM
fbem-12030	131	7	.	.	PUNCT
fbem-12030	132	1	[	[	X
fbem-12030	132	2	3	3	X
fbem-12030	132	3	]	]	PUNCT
fbem-12030	132	4	yayi	yayi	PROPN
fbem-12030	132	5	zhang	zhang	PROPN
fbem-12030	132	6	.	.	PUNCT
fbem-12030	133	1	research	research	NOUN
fbem-12030	133	2	on	on	ADP
fbem-12030	133	3	financial	financial	ADJ
fbem-12030	133	4	fraud	fraud	NOUN
fbem-12030	133	5	auditing	auditing	NOUN
fbem-12030	133	6	based	base	VERB
fbem-12030	133	7	on	on	ADP
fbem-12030	133	8	gone	go	VERB
fbem-12030	133	9	theory	theory	NOUN
fbem-12030	133	10	[	[	X
fbem-12030	133	11	d	d	X
fbem-12030	133	12	]	]	X
fbem-12030	133	13	.	.	PUNCT
fbem-12030	134	1	inner	inner	PROPN
fbem-12030	134	2	mongolia	mongolia	PROPN
fbem-12030	134	3	university	university	PROPN
fbem-12030	134	4	of	of	ADP
fbem-12030	134	5	finance	finance	NOUN
fbem-12030	134	6	and	and	CCONJ
fbem-12030	134	7	economics	economic	NOUN
fbem-12030	134	8	,	,	PUNCT
fbem-12030	134	9	2021	2021	NUM
fbem-12030	134	10	.	.	PUNCT
fbem-12030	135	1	[	[	X
fbem-12030	135	2	4	4	X
fbem-12030	135	3	]	]	PUNCT
fbem-12030	135	4	yang	yang	PROPN
fbem-12030	135	5	bin	bin	PROPN
fbem-12030	135	6	long	long	PROPN
fbem-12030	135	7	gong	gong	PROPN
fbem-12030	135	8	.	.	PUNCT
fbem-12030	136	1	*	*	PUNCT
fbem-12030	136	2	analysis	analysis	NOUN
fbem-12030	136	3	of	of	ADP
fbem-12030	136	4	the	the	DET
fbem-12030	136	5	impact	impact	NOUN
fbem-12030	136	6	of	of	ADP
fbem-12030	136	7	st	st	PROPN
fbem-12030	136	8	hangtong	hangtong	PROPN
fbem-12030	136	9	's	's	PART
fbem-12030	136	10	voluntary	voluntary	ADJ
fbem-12030	136	11	delisting	delisting	NOUN
fbem-12030	136	12	on	on	ADP
fbem-12030	136	13	the	the	DET
fbem-12030	136	14	rights	right	NOUN
fbem-12030	136	15	and	and	CCONJ
fbem-12030	136	16	interests	interest	NOUN
fbem-12030	136	17	of	of	ADP
fbem-12030	136	18	minority	minority	NOUN
fbem-12030	136	19	shareholders	shareholder	NOUN
fbem-12030	137	1	[	[	X
fbem-12030	137	2	d	d	X
fbem-12030	137	3	]	]	X
fbem-12030	137	4	.	.	PUNCT
fbem-12030	138	1	jiangxi	jiangxi	PROPN
fbem-12030	138	2	university	university	PROPN
fbem-12030	138	3	of	of	ADP
fbem-12030	138	4	finance	finance	NOUN
fbem-12030	138	5	and	and	CCONJ
fbem-12030	138	6	economics	economic	NOUN
fbem-12030	138	7	,	,	PUNCT
fbem-12030	138	8	2022	2022	NUM
fbem-12030	138	9	.	.	PUNCT
fbem-12030	139	1	[	[	X
fbem-12030	139	2	5	5	NUM
fbem-12030	139	3	]	]	PUNCT
fbem-12030	139	4	xianru	xianru	PROPN
fbem-12030	140	1	wang	wang	PROPN
fbem-12030	140	2	.	.	PUNCT
fbem-12030	141	1	the	the	DET
fbem-12030	141	2	influence	influence	NOUN
fbem-12030	141	3	of	of	ADP
fbem-12030	141	4	corporate	corporate	ADJ
fbem-12030	141	5	governance	governance	NOUN
fbem-12030	141	6	on	on	ADP
fbem-12030	141	7	the	the	DET
fbem-12030	141	8	reform	reform	NOUN
fbem-12030	141	9	effect	effect	NOUN
fbem-12030	141	10	of	of	ADP
fbem-12030	141	11	mixed	mixed	ADJ
fbem-12030	141	12	ownership	ownership	NOUN
fbem-12030	141	13	in	in	ADP
fbem-12030	141	14	state	state	NOUN
fbem-12030	141	15	-	-	PUNCT
fbem-12030	141	16	owned	own	VERB
fbem-12030	141	17	enterprises	enterprise	NOUN
fbem-12030	141	18	[	[	X
fbem-12030	141	19	j	j	X
fbem-12030	141	20	]	]	X
fbem-12030	141	21	.	.	PUNCT
fbem-12030	142	1	accountant	accountant	NOUN
fbem-12030	142	2	,	,	PUNCT
fbem-12030	142	3	2021(14):13	2021(14):13	NUM
fbem-12030	142	4	-	-	SYM
fbem-12030	142	5	14	14	NUM
fbem-12030	142	6	.	.	PUNCT