id	sid	tid	token	lemma	pos
fbem-12567	1	1	frontiers	frontier	NOUN
fbem-12567	1	2	in	in	ADP
fbem-12567	1	3	business	business	NOUN
fbem-12567	1	4	,	,	PUNCT
fbem-12567	1	5	economics	economic	NOUN
fbem-12567	1	6	and	and	CCONJ
fbem-12567	1	7	management	management	NOUN
fbem-12567	1	8	issn	issn	PROPN
fbem-12567	1	9	:	:	PUNCT
fbem-12567	1	10	2766	2766	NUM
fbem-12567	1	11	-	-	PUNCT
fbem-12567	1	12	824x	824x	NUM
fbem-12567	1	13	|	|	ADJ
fbem-12567	1	14	vol	vol	NOUN
fbem-12567	1	15	.	.	PUNCT
fbem-12567	2	1	11	11	NUM
fbem-12567	2	2	,	,	PUNCT
fbem-12567	2	3	no	no	INTJ
fbem-12567	2	4	.	.	NOUN
fbem-12567	2	5	2	2	NUM
fbem-12567	2	6	,	,	PUNCT
fbem-12567	2	7	2023	2023	NUM
fbem-12567	2	8	109	109	NUM
fbem-12567	2	9	analysis	analysis	NOUN
fbem-12567	2	10	and	and	CCONJ
fbem-12567	2	11	thinking	thinking	NOUN
fbem-12567	2	12	of	of	ADP
fbem-12567	2	13	hongda	hongda	NOUN
fbem-12567	2	14	new	new	ADJ
fbem-12567	2	15	material	material	PROPN
fbem-12567	2	16	financial	financial	PROPN
fbem-12567	2	17	fraud	fraud	NOUN
fbem-12567	2	18	case	case	NOUN
fbem-12567	2	19	-based	-base	VERB
fbem-12567	2	20	on	on	ADP
fbem-12567	2	21	the	the	DET
fbem-12567	2	22	perspective	perspective	NOUN
fbem-12567	2	23	of	of	ADP
fbem-12567	2	24	business	business	NOUN
fbem-12567	2	25	ethics	ethic	NOUN
fbem-12567	2	26	and	and	CCONJ
fbem-12567	2	27	accountant	accountant	NOUN
fbem-12567	2	28	professional	professional	ADJ
fbem-12567	2	29	ethics	ethic	NOUN
fbem-12567	2	30	xiaocheng	xiaocheng	PROPN
fbem-12567	2	31	deng	deng	PROPN
fbem-12567	2	32	business	business	PROPN
fbem-12567	2	33	school	school	PROPN
fbem-12567	2	34	,	,	PUNCT
fbem-12567	2	35	hunan	hunan	PROPN
fbem-12567	2	36	university	university	PROPN
fbem-12567	2	37	of	of	ADP
fbem-12567	2	38	science	science	NOUN
fbem-12567	2	39	and	and	CCONJ
fbem-12567	2	40	technology	technology	NOUN
fbem-12567	2	41	,	,	PUNCT
fbem-12567	2	42	411201	411201	NUM
fbem-12567	2	43	,	,	PUNCT
fbem-12567	2	44	china	china	PROPN
fbem-12567	2	45	abstract	abstract	NOUN
fbem-12567	2	46	:	:	PUNCT
fbem-12567	2	47	with	with	ADP
fbem-12567	2	48	the	the	DET
fbem-12567	2	49	continuous	continuous	ADJ
fbem-12567	2	50	development	development	NOUN
fbem-12567	2	51	of	of	ADP
fbem-12567	2	52	the	the	DET
fbem-12567	2	53	economy	economy	NOUN
fbem-12567	2	54	,	,	PUNCT
fbem-12567	2	55	emerging	emerge	VERB
fbem-12567	2	56	companies	company	NOUN
fbem-12567	2	57	in	in	ADP
fbem-12567	2	58	various	various	ADJ
fbem-12567	2	59	industries	industry	NOUN
fbem-12567	2	60	are	be	AUX
fbem-12567	2	61	also	also	ADV
fbem-12567	2	62	competing	compete	VERB
fbem-12567	2	63	for	for	ADP
fbem-12567	2	64	flowers	flower	NOUN
fbem-12567	2	65	,	,	PUNCT
fbem-12567	2	66	so	so	SCONJ
fbem-12567	2	67	information	information	NOUN
fbem-12567	2	68	stakeholders	stakeholder	NOUN
fbem-12567	2	69	in	in	ADP
fbem-12567	2	70	all	all	DET
fbem-12567	2	71	aspects	aspect	NOUN
fbem-12567	2	72	will	will	AUX
fbem-12567	2	73	pay	pay	VERB
fbem-12567	2	74	more	more	ADJ
fbem-12567	2	75	attention	attention	NOUN
fbem-12567	2	76	to	to	ADP
fbem-12567	2	77	the	the	DET
fbem-12567	2	78	appreciability	appreciability	NOUN
fbem-12567	2	79	of	of	ADP
fbem-12567	2	80	profits	profit	NOUN
fbem-12567	2	81	when	when	SCONJ
fbem-12567	2	82	using	use	VERB
fbem-12567	2	83	financial	financial	ADJ
fbem-12567	2	84	statements	statement	NOUN
fbem-12567	2	85	,	,	PUNCT
fbem-12567	2	86	and	and	CCONJ
fbem-12567	2	87	accountants	accountant	NOUN
fbem-12567	2	88	will	will	AUX
fbem-12567	2	89	be	be	AUX
fbem-12567	2	90	more	more	ADV
fbem-12567	2	91	likely	likely	ADJ
fbem-12567	2	92	to	to	PART
fbem-12567	2	93	whitewash	whitewash	VERB
fbem-12567	2	94	the	the	DET
fbem-12567	2	95	statements	statement	NOUN
fbem-12567	2	96	.	.	PUNCT
fbem-12567	3	1	however	however	ADV
fbem-12567	3	2	,	,	PUNCT
fbem-12567	3	3	the	the	DET
fbem-12567	3	4	occurrence	occurrence	NOUN
fbem-12567	3	5	of	of	ADP
fbem-12567	3	6	financial	financial	ADJ
fbem-12567	3	7	fraud	fraud	NOUN
fbem-12567	3	8	will	will	AUX
fbem-12567	3	9	not	not	PART
fbem-12567	3	10	only	only	ADV
fbem-12567	3	11	cause	cause	VERB
fbem-12567	3	12	huge	huge	ADJ
fbem-12567	3	13	losses	loss	NOUN
fbem-12567	3	14	to	to	ADP
fbem-12567	3	15	enterprises	enterprise	NOUN
fbem-12567	3	16	,	,	PUNCT
fbem-12567	3	17	but	but	CCONJ
fbem-12567	3	18	also	also	ADV
fbem-12567	3	19	expose	expose	VERB
fbem-12567	3	20	some	some	DET
fbem-12567	3	21	shortcomings	shortcoming	NOUN
fbem-12567	3	22	in	in	ADP
fbem-12567	3	23	various	various	ADJ
fbem-12567	3	24	aspects	aspect	NOUN
fbem-12567	3	25	of	of	ADP
fbem-12567	3	26	business	business	NOUN
fbem-12567	3	27	ethics	ethic	NOUN
fbem-12567	3	28	and	and	CCONJ
fbem-12567	3	29	professional	professional	ADJ
fbem-12567	3	30	ethics	ethic	NOUN
fbem-12567	3	31	.	.	PUNCT
fbem-12567	4	1	therefore	therefore	ADV
fbem-12567	4	2	,	,	PUNCT
fbem-12567	4	3	this	this	DET
fbem-12567	4	4	paper	paper	NOUN
fbem-12567	4	5	analyzes	analyze	VERB
fbem-12567	4	6	the	the	DET
fbem-12567	4	7	financial	financial	ADJ
fbem-12567	4	8	fraud	fraud	NOUN
fbem-12567	4	9	incidents	incident	NOUN
fbem-12567	4	10	of	of	ADP
fbem-12567	4	11	hongda	hongda	NOUN
fbem-12567	4	12	new	new	ADJ
fbem-12567	4	13	materials	material	NOUN
fbem-12567	4	14	,	,	PUNCT
fbem-12567	4	15	which	which	PRON
fbem-12567	4	16	then	then	ADV
fbem-12567	4	17	leads	lead	VERB
fbem-12567	4	18	to	to	ADP
fbem-12567	4	19	various	various	ADJ
fbem-12567	4	20	business	business	NOUN
fbem-12567	4	21	ethics	ethic	NOUN
fbem-12567	4	22	and	and	CCONJ
fbem-12567	4	23	professional	professional	ADJ
fbem-12567	4	24	ethics	ethic	NOUN
fbem-12567	4	25	thinking	think	VERB
fbem-12567	4	26	problems	problem	NOUN
fbem-12567	4	27	such	such	ADJ
fbem-12567	4	28	as	as	ADP
fbem-12567	4	29	the	the	DET
fbem-12567	4	30	lack	lack	NOUN
fbem-12567	4	31	of	of	ADP
fbem-12567	4	32	ethics	ethic	NOUN
fbem-12567	4	33	of	of	ADP
fbem-12567	4	34	financial	financial	ADJ
fbem-12567	4	35	personnel	personnel	NOUN
fbem-12567	4	36	,	,	PUNCT
fbem-12567	4	37	the	the	DET
fbem-12567	4	38	ineffective	ineffective	ADJ
fbem-12567	4	39	internal	internal	ADJ
fbem-12567	4	40	control	control	NOUN
fbem-12567	4	41	system	system	NOUN
fbem-12567	4	42	of	of	ADP
fbem-12567	4	43	enterprises	enterprise	NOUN
fbem-12567	4	44	,	,	PUNCT
fbem-12567	4	45	and	and	CCONJ
fbem-12567	4	46	the	the	DET
fbem-12567	4	47	incomplete	incomplete	ADJ
fbem-12567	4	48	construction	construction	NOUN
fbem-12567	4	49	of	of	ADP
fbem-12567	4	50	industry	industry	NOUN
fbem-12567	4	51	rule	rule	NOUN
fbem-12567	4	52	of	of	ADP
fbem-12567	4	53	law	law	NOUN
fbem-12567	4	54	,	,	PUNCT
fbem-12567	4	55	and	and	CCONJ
fbem-12567	4	56	gives	give	VERB
fbem-12567	4	57	suggestions	suggestion	NOUN
fbem-12567	4	58	for	for	ADP
fbem-12567	4	59	feasible	feasible	ADJ
fbem-12567	4	60	measures	measure	NOUN
fbem-12567	4	61	.	.	PUNCT
fbem-12567	5	1	keywords	keyword	NOUN
fbem-12567	5	2	:	:	PUNCT
fbem-12567	5	3	hongda	hongda	NOUN
fbem-12567	5	4	new	new	ADJ
fbem-12567	5	5	material	material	NOUN
fbem-12567	5	6	,	,	PUNCT
fbem-12567	5	7	financial	financial	ADJ
fbem-12567	5	8	fraud	fraud	NOUN
fbem-12567	5	9	,	,	PUNCT
fbem-12567	5	10	business	business	NOUN
fbem-12567	5	11	ethics	ethic	NOUN
fbem-12567	5	12	,	,	PUNCT
fbem-12567	5	13	professional	professional	ADJ
fbem-12567	5	14	ethics	ethic	NOUN
fbem-12567	5	15	.	.	PUNCT
fbem-12567	6	1	1	1	X
fbem-12567	6	2	.	.	X
fbem-12567	6	3	introduction	introduction	NOUN
fbem-12567	6	4	recently	recently	ADV
fbem-12567	6	5	,	,	PUNCT
fbem-12567	6	6	hongda	hongda	NOUN
fbem-12567	6	7	new	new	ADJ
fbem-12567	6	8	materials	material	NOUN
fbem-12567	6	9	has	have	AUX
fbem-12567	6	10	been	be	AUX
fbem-12567	6	11	involved	involve	VERB
fbem-12567	6	12	in	in	ADP
fbem-12567	6	13	4	4	NUM
fbem-12567	6	14	cases	case	NOUN
fbem-12567	6	15	due	due	ADJ
fbem-12567	6	16	to	to	ADP
fbem-12567	6	17	private	private	ADJ
fbem-12567	6	18	lending	lending	NOUN
fbem-12567	6	19	disputes	dispute	NOUN
fbem-12567	6	20	and	and	CCONJ
fbem-12567	6	21	sales	sale	NOUN
fbem-12567	6	22	contract	contract	NOUN
fbem-12567	6	23	disputes	dispute	NOUN
fbem-12567	6	24	.	.	PUNCT
fbem-12567	7	1	the	the	DET
fbem-12567	7	2	prosecutions	prosecution	NOUN
fbem-12567	7	3	included	include	VERB
fbem-12567	7	4	beijing	beijing	PROPN
fbem-12567	7	5	changfeng	changfeng	PROPN
fbem-12567	7	6	microelectric	microelectric	PROPN
fbem-12567	7	7	technology	technology	PROPN
fbem-12567	7	8	co.	co.	PROPN
fbem-12567	7	9	,	,	PUNCT
fbem-12567	7	10	ltd	ltd	PROPN
fbem-12567	7	11	.	.	PROPN
fbem-12567	7	12	,	,	PUNCT
fbem-12567	7	13	shanghai	shanghai	PROPN
fbem-12567	7	14	wujiaochang	wujiaochang	PROPN
fbem-12567	7	15	branch	branch	PROPN
fbem-12567	7	16	of	of	ADP
fbem-12567	7	17	agricultural	agricultural	ADJ
fbem-12567	7	18	bank	bank	PROPN
fbem-12567	7	19	of	of	ADP
fbem-12567	7	20	china	china	PROPN
fbem-12567	7	21	,	,	PUNCT
fbem-12567	7	22	and	and	CCONJ
fbem-12567	7	23	bank	bank	PROPN
fbem-12567	7	24	of	of	ADP
fbem-12567	7	25	china	china	PROPN
fbem-12567	7	26	shanghai	shanghai	PROPN
fbem-12567	7	27	qingpu	qingpu	PROPN
fbem-12567	7	28	branch	branch	PROPN
fbem-12567	7	29	,	,	PUNCT
fbem-12567	7	30	and	and	CCONJ
fbem-12567	7	31	several	several	ADJ
fbem-12567	7	32	bank	bank	NOUN
fbem-12567	7	33	accounts	account	NOUN
fbem-12567	7	34	of	of	ADP
fbem-12567	7	35	the	the	DET
fbem-12567	7	36	company	company	NOUN
fbem-12567	7	37	were	be	AUX
fbem-12567	7	38	frozen	freeze	VERB
fbem-12567	7	39	.	.	PUNCT
fbem-12567	8	1	on	on	ADP
fbem-12567	8	2	january	january	PROPN
fbem-12567	8	3	6	6	NUM
fbem-12567	8	4	,	,	PUNCT
fbem-12567	8	5	hongda	hongda	NOUN
fbem-12567	8	6	new	new	ADJ
fbem-12567	8	7	materials	material	NOUN
fbem-12567	8	8	ushered	usher	VERB
fbem-12567	8	9	in	in	ADP
fbem-12567	8	10	a	a	DET
fbem-12567	8	11	turning	turning	NOUN
fbem-12567	8	12	point	point	NOUN
fbem-12567	8	13	,	,	PUNCT
fbem-12567	8	14	and	and	CCONJ
fbem-12567	8	15	the	the	DET
fbem-12567	8	16	company	company	NOUN
fbem-12567	8	17	announced	announce	VERB
fbem-12567	8	18	that	that	SCONJ
fbem-12567	8	19	many	many	ADJ
fbem-12567	8	20	bank	bank	NOUN
fbem-12567	8	21	accounts	account	NOUN
fbem-12567	8	22	that	that	PRON
fbem-12567	8	23	had	have	AUX
fbem-12567	8	24	been	be	AUX
fbem-12567	8	25	frozen	freeze	VERB
fbem-12567	8	26	before	before	ADV
fbem-12567	8	27	had	have	AUX
fbem-12567	8	28	been	be	AUX
fbem-12567	8	29	unfrozen	unfreeze	VERB
fbem-12567	8	30	.	.	PUNCT
fbem-12567	9	1	then	then	ADV
fbem-12567	9	2	on	on	ADP
fbem-12567	9	3	january	january	PROPN
fbem-12567	9	4	9	9	NUM
fbem-12567	9	5	,	,	PUNCT
fbem-12567	9	6	the	the	DET
fbem-12567	9	7	first	first	ADJ
fbem-12567	9	8	stock	stock	NOUN
fbem-12567	9	9	of	of	ADP
fbem-12567	9	10	the	the	DET
fbem-12567	9	11	new	new	ADJ
fbem-12567	9	12	year	year	NOUN
fbem-12567	9	13	's	's	PART
fbem-12567	9	14	letter	letter	NOUN
fbem-12567	9	15	fell	fall	VERB
fbem-12567	9	16	to	to	ADP
fbem-12567	9	17	hongda	hongda	NOUN
fbem-12567	9	18	new	new	ADJ
fbem-12567	9	19	materials	material	NOUN
fbem-12567	9	20	.	.	PUNCT
fbem-12567	10	1	this	this	PRON
fbem-12567	10	2	is	be	AUX
fbem-12567	10	3	less	less	ADJ
fbem-12567	10	4	than	than	ADP
fbem-12567	10	5	half	half	DET
fbem-12567	10	6	a	a	PRON
fbem-12567	10	7	year	year	NOUN
fbem-12567	10	8	since	since	SCONJ
fbem-12567	10	9	hongda	hongda	NOUN
fbem-12567	10	10	new	new	ADJ
fbem-12567	10	11	material	material	NOUN
fbem-12567	10	12	new	new	ADJ
fbem-12567	10	13	controller	controller	NOUN
fbem-12567	10	14	took	take	VERB
fbem-12567	10	15	the	the	DET
fbem-12567	10	16	helm	helm	NOUN
fbem-12567	10	17	.	.	PUNCT
fbem-12567	11	1	until	until	ADP
fbem-12567	11	2	january	january	PROPN
fbem-12567	11	3	9	9	NUM
fbem-12567	11	4	,	,	PUNCT
fbem-12567	11	5	hongda	hongda	NOUN
fbem-12567	11	6	new	new	ADJ
fbem-12567	11	7	materials	material	NOUN
fbem-12567	11	8	issued	issue	VERB
fbem-12567	11	9	an	an	DET
fbem-12567	11	10	announcement	announcement	NOUN
fbem-12567	11	11	that	that	SCONJ
fbem-12567	11	12	it	it	PRON
fbem-12567	11	13	had	have	AUX
fbem-12567	11	14	received	receive	VERB
fbem-12567	11	15	the	the	DET
fbem-12567	11	16	"	"	PUNCT
fbem-12567	11	17	notice	notice	NOUN
fbem-12567	11	18	of	of	ADP
fbem-12567	11	19	case	case	NOUN
fbem-12567	11	20	registration	registration	NOUN
fbem-12567	11	21	"	"	PUNCT
fbem-12567	11	22	from	from	ADP
fbem-12567	11	23	the	the	DET
fbem-12567	11	24	china	china	PROPN
fbem-12567	11	25	securities	securities	PROPN
fbem-12567	11	26	regulatory	regulatory	PROPN
fbem-12567	11	27	commission	commission	PROPN
fbem-12567	11	28	,	,	PUNCT
fbem-12567	11	29	and	and	CCONJ
fbem-12567	11	30	the	the	DET
fbem-12567	11	31	csrc	csrc	NOUN
fbem-12567	11	32	decided	decide	VERB
fbem-12567	11	33	to	to	PART
fbem-12567	11	34	file	file	VERB
fbem-12567	11	35	a	a	DET
fbem-12567	11	36	case	case	NOUN
fbem-12567	11	37	for	for	ADP
fbem-12567	11	38	investigation	investigation	NOUN
fbem-12567	11	39	due	due	ADP
fbem-12567	11	40	to	to	ADP
fbem-12567	11	41	suspected	suspect	VERB
fbem-12567	11	42	violations	violation	NOUN
fbem-12567	11	43	of	of	ADP
fbem-12567	11	44	laws	law	NOUN
fbem-12567	11	45	and	and	CCONJ
fbem-12567	11	46	regulations	regulation	NOUN
fbem-12567	11	47	.	.	PUNCT
fbem-12567	12	1	hongda	hongda	NOUN
fbem-12567	12	2	new	new	ADJ
fbem-12567	12	3	materials	material	NOUN
fbem-12567	12	4	said	say	VERB
fbem-12567	12	5	that	that	SCONJ
fbem-12567	12	6	during	during	ADP
fbem-12567	12	7	the	the	DET
fbem-12567	12	8	investigation	investigation	NOUN
fbem-12567	12	9	period	period	NOUN
fbem-12567	12	10	,	,	PUNCT
fbem-12567	12	11	it	it	PRON
fbem-12567	12	12	will	will	AUX
fbem-12567	12	13	actively	actively	ADV
fbem-12567	12	14	cooperate	cooperate	VERB
fbem-12567	12	15	with	with	ADP
fbem-12567	12	16	the	the	DET
fbem-12567	12	17	work	work	NOUN
fbem-12567	12	18	of	of	ADP
fbem-12567	12	19	the	the	DET
fbem-12567	12	20	csrc	csrc	NOUN
fbem-12567	12	21	and	and	CCONJ
fbem-12567	12	22	strictly	strictly	ADV
fbem-12567	12	23	fulfill	fulfill	VERB
fbem-12567	12	24	its	its	PRON
fbem-12567	12	25	information	information	NOUN
fbem-12567	12	26	disclosure	disclosure	NOUN
fbem-12567	12	27	obligations	obligation	NOUN
fbem-12567	12	28	in	in	ADP
fbem-12567	12	29	accordance	accordance	NOUN
fbem-12567	12	30	with	with	ADP
fbem-12567	12	31	regulations	regulation	NOUN
fbem-12567	12	32	.	.	PUNCT
fbem-12567	13	1	on	on	ADP
fbem-12567	13	2	april	april	PROPN
fbem-12567	13	3	4	4	NUM
fbem-12567	13	4	,	,	PUNCT
fbem-12567	13	5	2023	2023	NUM
fbem-12567	13	6	,	,	PUNCT
fbem-12567	13	7	the	the	DET
fbem-12567	13	8	china	china	PROPN
fbem-12567	13	9	securities	securities	PROPN
fbem-12567	13	10	regulatory	regulatory	PROPN
fbem-12567	13	11	commission	commission	PROPN
fbem-12567	13	12	issued	issue	VERB
fbem-12567	13	13	a	a	DET
fbem-12567	13	14	penalty	penalty	NOUN
fbem-12567	13	15	announcement	announcement	NOUN
fbem-12567	13	16	against	against	ADP
fbem-12567	13	17	hongda	hongda	NOUN
fbem-12567	13	18	new	new	ADJ
fbem-12567	13	19	materials	material	NOUN
fbem-12567	13	20	.	.	PUNCT
fbem-12567	14	1	the	the	DET
fbem-12567	14	2	following	follow	VERB
fbem-12567	14	3	is	be	AUX
fbem-12567	14	4	the	the	DET
fbem-12567	14	5	relevant	relevant	ADJ
fbem-12567	14	6	research	research	NOUN
fbem-12567	14	7	on	on	ADP
fbem-12567	14	8	business	business	NOUN
fbem-12567	14	9	ethics	ethic	NOUN
fbem-12567	14	10	and	and	CCONJ
fbem-12567	14	11	financial	financial	ADJ
fbem-12567	14	12	fraud	fraud	NOUN
fbem-12567	14	13	used	use	VERB
fbem-12567	14	14	in	in	ADP
fbem-12567	14	15	this	this	DET
fbem-12567	14	16	article	article	NOUN
fbem-12567	14	17	:	:	PUNCT
fbem-12567	14	18	ye	ye	NUM
fbem-12567	14	19	chenyi	chenyi	PROPN
fbem-12567	14	20	said	say	VERB
fbem-12567	14	21	that	that	SCONJ
fbem-12567	14	22	the	the	DET
fbem-12567	14	23	breach	breach	NOUN
fbem-12567	14	24	of	of	ADP
fbem-12567	14	25	trust	trust	NOUN
fbem-12567	14	26	and	and	CCONJ
fbem-12567	14	27	responsibility	responsibility	NOUN
fbem-12567	14	28	of	of	ADP
fbem-12567	14	29	accounting	accounting	NOUN
fbem-12567	14	30	practitioners	practitioner	NOUN
fbem-12567	14	31	will	will	AUX
fbem-12567	14	32	not	not	PART
fbem-12567	14	33	only	only	ADV
fbem-12567	14	34	restrict	restrict	VERB
fbem-12567	14	35	the	the	DET
fbem-12567	14	36	healthy	healthy	ADJ
fbem-12567	14	37	development	development	NOUN
fbem-12567	14	38	of	of	ADP
fbem-12567	14	39	the	the	DET
fbem-12567	14	40	industry	industry	NOUN
fbem-12567	14	41	,	,	PUNCT
fbem-12567	14	42	but	but	CCONJ
fbem-12567	14	43	also	also	ADV
fbem-12567	14	44	easily	easily	ADV
fbem-12567	14	45	cause	cause	VERB
fbem-12567	14	46	a	a	DET
fbem-12567	14	47	negative	negative	ADJ
fbem-12567	14	48	impact	impact	NOUN
fbem-12567	14	49	on	on	ADP
fbem-12567	14	50	social	social	ADJ
fbem-12567	14	51	order	order	NOUN
fbem-12567	14	52	and	and	CCONJ
fbem-12567	14	53	public	public	ADJ
fbem-12567	14	54	values	value	NOUN
fbem-12567	14	55	,	,	PUNCT
fbem-12567	14	56	and	and	CCONJ
fbem-12567	14	57	should	should	AUX
fbem-12567	14	58	attract	attract	VERB
fbem-12567	14	59	the	the	DET
fbem-12567	14	60	attention	attention	NOUN
fbem-12567	14	61	and	and	CCONJ
fbem-12567	14	62	prudent	prudent	ADJ
fbem-12567	14	63	management	management	NOUN
fbem-12567	14	64	of	of	ADP
fbem-12567	14	65	the	the	DET
fbem-12567	14	66	regulatory	regulatory	ADJ
fbem-12567	14	67	authorities	authority	NOUN
fbem-12567	14	68	.	.	PUNCT
fbem-12567	15	1	[	[	X
fbem-12567	15	2	1	1	X
fbem-12567	15	3	]	]	PUNCT
fbem-12567	15	4	jin	jin	NOUN
fbem-12567	15	5	ruiqi	ruiqi	PROPN
fbem-12567	15	6	and	and	CCONJ
fbem-12567	15	7	liu	liu	PROPN
fbem-12567	15	8	jing	jing	PROPN
fbem-12567	15	9	said	say	VERB
fbem-12567	15	10	that	that	SCONJ
fbem-12567	15	11	enterprises	enterprise	NOUN
fbem-12567	15	12	should	should	AUX
fbem-12567	15	13	attach	attach	VERB
fbem-12567	15	14	importance	importance	NOUN
fbem-12567	15	15	to	to	ADP
fbem-12567	15	16	the	the	DET
fbem-12567	15	17	development	development	NOUN
fbem-12567	15	18	of	of	ADP
fbem-12567	15	19	business	business	NOUN
fbem-12567	15	20	ethics	ethic	NOUN
fbem-12567	15	21	,	,	PUNCT
fbem-12567	15	22	and	and	CCONJ
fbem-12567	15	23	promote	promote	VERB
fbem-12567	15	24	the	the	DET
fbem-12567	15	25	construction	construction	NOUN
fbem-12567	15	26	of	of	ADP
fbem-12567	15	27	business	business	NOUN
fbem-12567	15	28	ethics	ethic	NOUN
fbem-12567	15	29	through	through	ADP
fbem-12567	15	30	various	various	ADJ
fbem-12567	15	31	aspects	aspect	NOUN
fbem-12567	15	32	such	such	ADJ
fbem-12567	15	33	as	as	ADP
fbem-12567	15	34	employees	employee	NOUN
fbem-12567	15	35	,	,	PUNCT
fbem-12567	15	36	internal	internal	ADJ
fbem-12567	15	37	training	training	NOUN
fbem-12567	15	38	and	and	CCONJ
fbem-12567	15	39	learning	learning	NOUN
fbem-12567	15	40	,	,	PUNCT
fbem-12567	15	41	and	and	CCONJ
fbem-12567	15	42	system	system	NOUN
fbem-12567	15	43	assessment	assessment	NOUN
fbem-12567	15	44	and	and	CCONJ
fbem-12567	15	45	supervision	supervision	NOUN
fbem-12567	15	46	.	.	PUNCT
fbem-12567	16	1	[	[	X
fbem-12567	16	2	2	2	X
fbem-12567	16	3	]	]	X
fbem-12567	16	4	mu	mu	PROPN
fbem-12567	16	5	dongmin	dongmin	PROPN
fbem-12567	16	6	said	say	VERB
fbem-12567	16	7	that	that	SCONJ
fbem-12567	16	8	the	the	DET
fbem-12567	16	9	lack	lack	NOUN
fbem-12567	16	10	of	of	ADP
fbem-12567	16	11	accounting	accounting	NOUN
fbem-12567	16	12	integrity	integrity	NOUN
fbem-12567	16	13	is	be	AUX
fbem-12567	16	14	not	not	PART
fbem-12567	16	15	only	only	ADV
fbem-12567	16	16	a	a	DET
fbem-12567	16	17	unilateral	unilateral	ADJ
fbem-12567	16	18	problem	problem	NOUN
fbem-12567	16	19	of	of	ADP
fbem-12567	16	20	accounting	accounting	NOUN
fbem-12567	16	21	actors	actor	NOUN
fbem-12567	16	22	,	,	PUNCT
fbem-12567	16	23	but	but	CCONJ
fbem-12567	16	24	should	should	AUX
fbem-12567	16	25	be	be	AUX
fbem-12567	16	26	analyzed	analyze	VERB
fbem-12567	16	27	from	from	ADP
fbem-12567	16	28	the	the	DET
fbem-12567	16	29	perspective	perspective	NOUN
fbem-12567	16	30	of	of	ADP
fbem-12567	16	31	relevant	relevant	ADJ
fbem-12567	16	32	stakeholders	stakeholder	NOUN
fbem-12567	16	33	of	of	ADP
fbem-12567	16	34	accounting	accounting	NOUN
fbem-12567	16	35	information	information	NOUN
fbem-12567	16	36	,	,	PUNCT
fbem-12567	16	37	and	and	CCONJ
fbem-12567	16	38	its	its	PRON
fbem-12567	16	39	root	root	NOUN
fbem-12567	16	40	causes	cause	NOUN
fbem-12567	16	41	should	should	AUX
fbem-12567	16	42	be	be	AUX
fbem-12567	16	43	explored	explore	VERB
fbem-12567	16	44	from	from	ADP
fbem-12567	16	45	a	a	DET
fbem-12567	16	46	social	social	ADJ
fbem-12567	16	47	perspective	perspective	NOUN
fbem-12567	16	48	.	.	PUNCT
fbem-12567	17	1	[	[	X
fbem-12567	17	2	3	3	NUM
fbem-12567	17	3	]	]	SYM
fbem-12567	17	4	2	2	NUM
fbem-12567	17	5	.	.	PUNCT
fbem-12567	17	6	the	the	DET
fbem-12567	17	7	basic	basic	ADJ
fbem-12567	17	8	introduction	introduction	NOUN
fbem-12567	17	9	of	of	ADP
fbem-12567	17	10	the	the	DET
fbem-12567	17	11	"	"	PUNCT
fbem-12567	17	12	hongda	hongda	NOUN
fbem-12567	17	13	new	new	ADJ
fbem-12567	17	14	material	material	PROPN
fbem-12567	17	15	incident	incident	NOUN
fbem-12567	17	16	(	(	PUNCT
fbem-12567	17	17	1	1	X
fbem-12567	17	18	)	)	PUNCT
fbem-12567	17	19	hongda	hongda	NOUN
fbem-12567	17	20	new	new	ADJ
fbem-12567	17	21	materials	material	NOUN
fbem-12567	17	22	company	company	NOUN
fbem-12567	17	23	profile	profile	VERB
fbem-12567	17	24	shanghai	shanghai	PROPN
fbem-12567	17	25	hongda	hongda	PROPN
fbem-12567	17	26	new	new	PROPN
fbem-12567	17	27	materials	materials	PROPN
fbem-12567	17	28	co.	co.	PROPN
fbem-12567	17	29	,	,	PUNCT
fbem-12567	17	30	ltd	ltd	PROPN
fbem-12567	17	31	.	.	PROPN
fbem-12567	17	32	(	(	PUNCT
fbem-12567	17	33	hereinafter	hereinafter	NOUN
fbem-12567	17	34	referred	refer	VERB
fbem-12567	17	35	to	to	ADP
fbem-12567	17	36	as	as	ADP
fbem-12567	17	37	"	"	PUNCT
fbem-12567	17	38	hongda	hongda	ADJ
fbem-12567	17	39	new	new	ADJ
fbem-12567	17	40	materials	material	NOUN
fbem-12567	17	41	"	"	PUNCT
fbem-12567	17	42	)	)	PUNCT
fbem-12567	17	43	was	be	AUX
fbem-12567	17	44	established	establish	VERB
fbem-12567	17	45	in	in	ADP
fbem-12567	17	46	1992	1992	NUM
fbem-12567	17	47	and	and	CCONJ
fbem-12567	17	48	is	be	AUX
fbem-12567	17	49	one	one	NUM
fbem-12567	17	50	of	of	ADP
fbem-12567	17	51	the	the	DET
fbem-12567	17	52	earliest	early	ADJ
fbem-12567	17	53	enterprises	enterprise	NOUN
fbem-12567	17	54	involved	involve	VERB
fbem-12567	17	55	in	in	ADP
fbem-12567	17	56	hightemperature	hightemperature	NOUN
fbem-12567	17	57	silicone	silicone	NOUN
fbem-12567	17	58	rubber	rubber	NOUN
fbem-12567	17	59	in	in	ADP
fbem-12567	17	60	china	china	PROPN
fbem-12567	17	61	.	.	PUNCT
fbem-12567	18	1	in	in	ADP
fbem-12567	18	2	2008	2008	NUM
fbem-12567	18	3	,	,	PUNCT
fbem-12567	18	4	the	the	DET
fbem-12567	18	5	company	company	NOUN
fbem-12567	18	6	was	be	AUX
fbem-12567	18	7	successfully	successfully	ADV
fbem-12567	18	8	listed	list	VERB
fbem-12567	18	9	on	on	ADP
fbem-12567	18	10	the	the	DET
fbem-12567	18	11	small	small	ADJ
fbem-12567	18	12	and	and	CCONJ
fbem-12567	18	13	medium	medium	ADJ
fbem-12567	18	14	-	-	PUNCT
fbem-12567	18	15	sized	sized	ADJ
fbem-12567	18	16	board	board	NOUN
fbem-12567	18	17	of	of	ADP
fbem-12567	18	18	the	the	DET
fbem-12567	18	19	shenzhen	shenzhen	PROPN
fbem-12567	18	20	stock	stock	PROPN
fbem-12567	18	21	exchange	exchange	PROPN
fbem-12567	18	22	.	.	PUNCT
fbem-12567	19	1	in	in	ADP
fbem-12567	19	2	2019	2019	NUM
fbem-12567	19	3	,	,	PUNCT
fbem-12567	19	4	with	with	ADP
fbem-12567	19	5	the	the	DET
fbem-12567	19	6	help	help	NOUN
fbem-12567	19	7	of	of	ADP
fbem-12567	19	8	the	the	DET
fbem-12567	19	9	high	high	ADJ
fbem-12567	19	10	-	-	PUNCT
fbem-12567	19	11	quality	quality	NOUN
fbem-12567	19	12	resources	resource	NOUN
fbem-12567	19	13	and	and	CCONJ
fbem-12567	19	14	new	new	ADJ
fbem-12567	19	15	technologies	technology	NOUN
fbem-12567	19	16	of	of	ADP
fbem-12567	19	17	the	the	DET
fbem-12567	19	18	new	new	ADJ
fbem-12567	19	19	controlling	control	VERB
fbem-12567	19	20	shareholder	shareholder	NOUN
fbem-12567	19	21	,	,	PUNCT
fbem-12567	19	22	the	the	DET
fbem-12567	19	23	company	company	NOUN
fbem-12567	19	24	began	begin	VERB
fbem-12567	19	25	to	to	PART
fbem-12567	19	26	explore	explore	VERB
fbem-12567	19	27	the	the	DET
fbem-12567	19	28	strategic	strategic	ADJ
fbem-12567	19	29	transformation	transformation	NOUN
fbem-12567	19	30	of	of	ADP
fbem-12567	19	31	its	its	PRON
fbem-12567	19	32	main	main	ADJ
fbem-12567	19	33	business	business	NOUN
fbem-12567	19	34	.	.	PUNCT
fbem-12567	20	1	in	in	ADP
fbem-12567	20	2	february	february	PROPN
fbem-12567	20	3	2019	2019	NUM
fbem-12567	20	4	,	,	PUNCT
fbem-12567	20	5	the	the	DET
fbem-12567	20	6	company	company	NOUN
fbem-12567	20	7	laid	lay	VERB
fbem-12567	20	8	out	out	ADP
fbem-12567	20	9	information	information	NOUN
fbem-12567	20	10	security	security	NOUN
fbem-12567	20	11	and	and	CCONJ
fbem-12567	20	12	quantum	quantum	ADJ
fbem-12567	20	13	communication	communication	NOUN
fbem-12567	20	14	technology	technology	NOUN
fbem-12567	20	15	and	and	CCONJ
fbem-12567	20	16	established	establish	VERB
fbem-12567	20	17	shanghai	shanghai	PROPN
fbem-12567	20	18	hongyi	hongyi	PROPN
fbem-12567	20	19	information	information	PROPN
fbem-12567	20	20	technology	technology	PROPN
fbem-12567	20	21	co.	co.	PROPN
fbem-12567	20	22	,	,	PUNCT
fbem-12567	20	23	ltd	ltd	PROPN
fbem-12567	20	24	.	.	PROPN
fbem-12567	20	25	;	;	PUNCT
fbem-12567	20	26	in	in	ADP
fbem-12567	20	27	september	september	PROPN
fbem-12567	20	28	of	of	ADP
fbem-12567	20	29	the	the	DET
fbem-12567	20	30	same	same	ADJ
fbem-12567	20	31	year	year	NOUN
fbem-12567	20	32	,	,	PUNCT
fbem-12567	20	33	the	the	DET
fbem-12567	20	34	company	company	NOUN
fbem-12567	20	35	acquired	acquire	VERB
fbem-12567	20	36	shanghai	shanghai	PROPN
fbem-12567	20	37	guanfeng	guanfeng	PROPN
fbem-12567	20	38	information	information	PROPN
fbem-12567	20	39	technology	technology	PROPN
fbem-12567	20	40	co.	co.	PROPN
fbem-12567	20	41	,	,	PUNCT
fbem-12567	20	42	ltd	ltd	PROPN
fbem-12567	20	43	.	.	PROPN
fbem-12567	20	44	,	,	PUNCT
fbem-12567	20	45	opening	open	VERB
fbem-12567	20	46	up	up	ADP
fbem-12567	20	47	the	the	DET
fbem-12567	20	48	upstream	upstream	ADJ
fbem-12567	20	49	and	and	CCONJ
fbem-12567	20	50	downstream	downstream	ADJ
fbem-12567	20	51	industrial	industrial	ADJ
fbem-12567	20	52	chain	chain	NOUN
fbem-12567	20	53	in	in	ADP
fbem-12567	20	54	the	the	DET
fbem-12567	20	55	field	field	NOUN
fbem-12567	20	56	of	of	ADP
fbem-12567	20	57	private	private	ADJ
fbem-12567	20	58	network	network	NOUN
fbem-12567	20	59	communication	communication	NOUN
fbem-12567	20	60	and	and	CCONJ
fbem-12567	20	61	information	information	NOUN
fbem-12567	20	62	security	security	NOUN
fbem-12567	20	63	.	.	PUNCT
fbem-12567	21	1	as	as	SCONJ
fbem-12567	21	2	the	the	DET
fbem-12567	21	3	pioneer	pioneer	NOUN
fbem-12567	21	4	of	of	ADP
fbem-12567	21	5	the	the	DET
fbem-12567	21	6	strategic	strategic	ADJ
fbem-12567	21	7	transformation	transformation	NOUN
fbem-12567	21	8	of	of	ADP
fbem-12567	21	9	the	the	DET
fbem-12567	21	10	company	company	NOUN
fbem-12567	21	11	's	's	PART
fbem-12567	21	12	main	main	ADJ
fbem-12567	21	13	business	business	NOUN
fbem-12567	21	14	,	,	PUNCT
fbem-12567	21	15	hongyi	hongyi	NOUN
fbem-12567	21	16	and	and	CCONJ
fbem-12567	21	17	guanfeng	guanfeng	PROPN
fbem-12567	21	18	have	have	AUX
fbem-12567	21	19	laid	lay	VERB
fbem-12567	21	20	a	a	DET
fbem-12567	21	21	solid	solid	ADJ
fbem-12567	21	22	foundation	foundation	NOUN
fbem-12567	21	23	for	for	ADP
fbem-12567	21	24	the	the	DET
fbem-12567	21	25	company	company	NOUN
fbem-12567	21	26	in	in	ADP
fbem-12567	21	27	the	the	DET
fbem-12567	21	28	field	field	NOUN
fbem-12567	21	29	of	of	ADP
fbem-12567	21	30	private	private	ADJ
fbem-12567	21	31	network	network	NOUN
fbem-12567	21	32	communication	communication	NOUN
fbem-12567	21	33	and	and	CCONJ
fbem-12567	21	34	information	information	NOUN
fbem-12567	21	35	security	security	NOUN
fbem-12567	21	36	.	.	PUNCT
fbem-12567	22	1	the	the	DET
fbem-12567	22	2	company	company	NOUN
fbem-12567	22	3	seizes	seize	VERB
fbem-12567	22	4	the	the	DET
fbem-12567	22	5	opportunity	opportunity	NOUN
fbem-12567	22	6	period	period	NOUN
fbem-12567	22	7	of	of	ADP
fbem-12567	22	8	rapid	rapid	ADJ
fbem-12567	22	9	development	development	NOUN
fbem-12567	22	10	of	of	ADP
fbem-12567	22	11	the	the	DET
fbem-12567	22	12	private	private	ADJ
fbem-12567	22	13	network	network	NOUN
fbem-12567	22	14	communication	communication	NOUN
fbem-12567	22	15	and	and	CCONJ
fbem-12567	22	16	information	information	NOUN
fbem-12567	22	17	security	security	NOUN
fbem-12567	22	18	industry	industry	NOUN
fbem-12567	22	19	,	,	PUNCT
fbem-12567	22	20	continuously	continuously	ADV
fbem-12567	22	21	strengthens	strengthen	VERB
fbem-12567	22	22	the	the	DET
fbem-12567	22	23	company	company	NOUN
fbem-12567	22	24	's	's	PART
fbem-12567	22	25	research	research	NOUN
fbem-12567	22	26	and	and	CCONJ
fbem-12567	22	27	development	development	NOUN
fbem-12567	22	28	strength	strength	NOUN
fbem-12567	22	29	,	,	PUNCT
fbem-12567	22	30	based	base	VERB
fbem-12567	22	31	on	on	ADP
fbem-12567	22	32	independent	independent	ADJ
fbem-12567	22	33	innovation	innovation	NOUN
fbem-12567	22	34	,	,	PUNCT
fbem-12567	22	35	focuses	focus	VERB
fbem-12567	22	36	on	on	ADP
fbem-12567	22	37	advanced	advanced	ADJ
fbem-12567	22	38	technology	technology	NOUN
fbem-12567	22	39	,	,	PUNCT
fbem-12567	22	40	actively	actively	ADV
fbem-12567	22	41	explores	explore	VERB
fbem-12567	22	42	the	the	DET
fbem-12567	22	43	deep	deep	ADJ
fbem-12567	22	44	combination	combination	NOUN
fbem-12567	22	45	of	of	ADP
fbem-12567	22	46	cryptography	cryptography	NOUN
fbem-12567	22	47	technology	technology	NOUN
fbem-12567	22	48	and	and	CCONJ
fbem-12567	22	49	application	application	NOUN
fbem-12567	22	50	with	with	ADP
fbem-12567	22	51	a	a	DET
fbem-12567	22	52	new	new	ADJ
fbem-12567	22	53	generation	generation	NOUN
fbem-12567	22	54	of	of	ADP
fbem-12567	22	55	private	private	ADJ
fbem-12567	22	56	network	network	NOUN
fbem-12567	22	57	communication	communication	NOUN
fbem-12567	22	58	,	,	PUNCT
fbem-12567	22	59	mobile	mobile	ADJ
fbem-12567	22	60	internet	internet	NOUN
fbem-12567	22	61	of	of	ADP
fbem-12567	22	62	things	thing	NOUN
fbem-12567	22	63	,	,	PUNCT
fbem-12567	22	64	industrial	industrial	ADJ
fbem-12567	22	65	internet	internet	NOUN
fbem-12567	22	66	of	of	ADP
fbem-12567	22	67	things	thing	NOUN
fbem-12567	22	68	and	and	CCONJ
fbem-12567	22	69	other	other	ADJ
fbem-12567	22	70	fields	field	NOUN
fbem-12567	22	71	,	,	PUNCT
fbem-12567	22	72	continues	continue	VERB
fbem-12567	22	73	to	to	PART
fbem-12567	22	74	consolidate	consolidate	VERB
fbem-12567	22	75	and	and	CCONJ
fbem-12567	22	76	enhance	enhance	VERB
fbem-12567	22	77	the	the	DET
fbem-12567	22	78	company	company	NOUN
fbem-12567	22	79	's	's	PART
fbem-12567	22	80	market	market	NOUN
fbem-12567	22	81	share	share	NOUN
fbem-12567	22	82	and	and	CCONJ
fbem-12567	22	83	brand	brand	NOUN
fbem-12567	22	84	image	image	NOUN
fbem-12567	22	85	in	in	ADP
fbem-12567	22	86	the	the	DET
fbem-12567	22	87	industry	industry	NOUN
fbem-12567	22	88	,	,	PUNCT
fbem-12567	22	89	and	and	CCONJ
fbem-12567	22	90	actively	actively	ADV
fbem-12567	22	91	builds	build	VERB
fbem-12567	22	92	a	a	DET
fbem-12567	22	93	new	new	ADJ
fbem-12567	22	94	industrial	industrial	ADJ
fbem-12567	22	95	development	development	NOUN
fbem-12567	22	96	strategy	strategy	NOUN
fbem-12567	22	97	,	,	PUNCT
fbem-12567	22	98	hoping	hope	VERB
fbem-12567	22	99	to	to	PART
fbem-12567	22	100	create	create	VERB
fbem-12567	22	101	value	value	NOUN
fbem-12567	22	102	for	for	ADP
fbem-12567	22	103	customers	customer	NOUN
fbem-12567	22	104	,	,	PUNCT
fbem-12567	22	105	create	create	VERB
fbem-12567	22	106	income	income	NOUN
fbem-12567	22	107	for	for	ADP
fbem-12567	22	108	shareholders	shareholder	NOUN
fbem-12567	22	109	,	,	PUNCT
fbem-12567	22	110	and	and	CCONJ
fbem-12567	22	111	create	create	VERB
fbem-12567	22	112	the	the	DET
fbem-12567	22	113	future	future	NOUN
fbem-12567	22	114	for	for	ADP
fbem-12567	22	115	employees	employee	NOUN
fbem-12567	22	116	.	.	PUNCT
fbem-12567	23	1	110	110	NUM
fbem-12567	23	2	(	(	PUNCT
fbem-12567	23	3	2	2	NUM
fbem-12567	23	4	)	)	PUNCT
fbem-12567	23	5	analysis	analysis	NOUN
fbem-12567	23	6	of	of	ADP
fbem-12567	23	7	financial	financial	ADJ
fbem-12567	23	8	fraud	fraud	NOUN
fbem-12567	23	9	incidents	incident	NOUN
fbem-12567	23	10	of	of	ADP
fbem-12567	23	11	hongda	hongda	NOUN
fbem-12567	23	12	new	new	ADJ
fbem-12567	23	13	materials	material	NOUN
fbem-12567	23	14	1	1	NUM
fbem-12567	23	15	.	.	PUNCT
fbem-12567	23	16	inflated	inflated	ADJ
fbem-12567	23	17	income	income	NOUN
fbem-12567	23	18	and	and	CCONJ
fbem-12567	23	19	profits	profit	NOUN
fbem-12567	23	20	by	by	ADP
fbem-12567	23	21	becoming	become	VERB
fbem-12567	23	22	the	the	DET
fbem-12567	23	23	actual	actual	ADJ
fbem-12567	23	24	controller	controller	NOUN
fbem-12567	23	25	of	of	ADP
fbem-12567	23	26	htc	htc	PROPN
fbem-12567	23	27	,	,	PUNCT
fbem-12567	23	28	sui	sui	PROPN
fbem-12567	23	29	tianli	tianli	PROPN
fbem-12567	23	30	introduced	introduce	VERB
fbem-12567	23	31	the	the	DET
fbem-12567	23	32	self	self	NOUN
fbem-12567	23	33	-	-	PUNCT
fbem-12567	23	34	circulating	circulate	VERB
fbem-12567	23	35	private	private	ADJ
fbem-12567	23	36	network	network	NOUN
fbem-12567	23	37	communication	communication	NOUN
fbem-12567	23	38	business	business	NOUN
fbem-12567	23	39	into	into	ADP
fbem-12567	23	40	htc	htc	NOUN
fbem-12567	23	41	.	.	PUNCT
fbem-12567	24	1	the	the	DET
fbem-12567	24	2	business	business	NOUN
fbem-12567	24	3	is	be	AUX
fbem-12567	24	4	led	lead	VERB
fbem-12567	24	5	by	by	ADP
fbem-12567	24	6	sui	sui	PROPN
fbem-12567	24	7	tianli	tianli	NOUN
fbem-12567	24	8	,	,	PUNCT
fbem-12567	24	9	through	through	ADP
fbem-12567	24	10	product	product	NOUN
fbem-12567	24	11	disassembly	disassembly	NOUN
fbem-12567	24	12	,	,	PUNCT
fbem-12567	24	13	assembly	assembly	NOUN
fbem-12567	24	14	,	,	PUNCT
fbem-12567	24	15	if	if	SCONJ
fbem-12567	24	16	necessary	necessary	ADJ
fbem-12567	24	17	,	,	PUNCT
fbem-12567	24	18	patch	patch	VERB
fbem-12567	24	19	to	to	PART
fbem-12567	24	20	supplement	supplement	VERB
fbem-12567	24	21	losses	loss	NOUN
fbem-12567	24	22	,	,	PUNCT
fbem-12567	24	23	and	and	CCONJ
fbem-12567	24	24	finally	finally	ADV
fbem-12567	24	25	enter	enter	VERB
fbem-12567	24	26	a	a	DET
fbem-12567	24	27	new	new	ADJ
fbem-12567	24	28	cycle	cycle	NOUN
fbem-12567	24	29	,	,	PUNCT
fbem-12567	24	30	the	the	DET
fbem-12567	24	31	product	product	NOUN
fbem-12567	24	32	is	be	AUX
fbem-12567	24	33	not	not	PART
fbem-12567	24	34	actually	actually	ADV
fbem-12567	24	35	finally	finally	ADV
fbem-12567	24	36	sold	sell	VERB
fbem-12567	24	37	,	,	PUNCT
fbem-12567	24	38	there	there	PRON
fbem-12567	24	39	is	be	VERB
fbem-12567	24	40	no	no	DET
fbem-12567	24	41	terminal	terminal	ADJ
fbem-12567	24	42	use	use	NOUN
fbem-12567	24	43	.	.	PUNCT
fbem-12567	25	1	shanghai	shanghai	PROPN
fbem-12567	25	2	xingditong	xingditong	PROPN
fbem-12567	25	3	communication	communication	PROPN
fbem-12567	25	4	technology	technology	PROPN
fbem-12567	25	5	co.	co.	PROPN
fbem-12567	25	6	,	,	PUNCT
fbem-12567	25	7	ltd	ltd	PROPN
fbem-12567	25	8	.	.	PROPN
fbem-12567	25	9	and	and	CCONJ
fbem-12567	25	10	jiangsu	jiangsu	PROPN
fbem-12567	25	11	xingditong	xingditong	PROPN
fbem-12567	25	12	communication	communication	PROPN
fbem-12567	25	13	technology	technology	PROPN
fbem-12567	25	14	co.	co.	PROPN
fbem-12567	25	15	,	,	PUNCT
fbem-12567	25	16	ltd	ltd	PROPN
fbem-12567	25	17	.	.	PROPN
fbem-12567	25	18	are	be	AUX
fbem-12567	25	19	the	the	DET
fbem-12567	25	20	core	core	ADJ
fbem-12567	25	21	companies	company	NOUN
fbem-12567	25	22	of	of	ADP
fbem-12567	25	23	self	self	NOUN
fbem-12567	25	24	-	-	PUNCT
fbem-12567	25	25	circulating	circulate	VERB
fbem-12567	25	26	private	private	ADJ
fbem-12567	25	27	network	network	NOUN
fbem-12567	25	28	communication	communication	NOUN
fbem-12567	25	29	business	business	NOUN
fbem-12567	25	30	,	,	PUNCT
fbem-12567	25	31	performing	perform	VERB
fbem-12567	25	32	capital	capital	NOUN
fbem-12567	25	33	pool	pool	NOUN
fbem-12567	25	34	and	and	CCONJ
fbem-12567	25	35	product	product	NOUN
fbem-12567	25	36	disassembly	disassembly	NOUN
fbem-12567	25	37	functions	function	NOUN
fbem-12567	25	38	.	.	PUNCT
fbem-12567	26	1	the	the	DET
fbem-12567	26	2	new	new	ADJ
fbem-12567	26	3	generation	generation	NOUN
fbem-12567	26	4	of	of	ADP
fbem-12567	26	5	private	private	ADJ
fbem-12567	26	6	network	network	NOUN
fbem-12567	26	7	communication	communication	PROPN
fbem-12567	26	8	technology	technology	PROPN
fbem-12567	26	9	co.	co.	PROPN
fbem-12567	26	10	,	,	PUNCT
fbem-12567	26	11	ltd	ltd	PROPN
fbem-12567	26	12	.	.	PROPN
fbem-12567	26	13	,	,	PUNCT
fbem-12567	26	14	jiangsu	jiangsu	PROPN
fbem-12567	26	15	maiku	maiku	PROPN
fbem-12567	26	16	communication	communication	PROPN
fbem-12567	26	17	technology	technology	PROPN
fbem-12567	26	18	co.	co.	PROPN
fbem-12567	26	19	,	,	PUNCT
fbem-12567	26	20	ltd	ltd	PROPN
fbem-12567	26	21	.	.	PROPN
fbem-12567	26	22	and	and	CCONJ
fbem-12567	26	23	shenzhen	shenzhen	PROPN
fbem-12567	26	24	tiantong	tiantong	PROPN
fbem-12567	26	25	information	information	PROPN
fbem-12567	26	26	technology	technology	PROPN
fbem-12567	26	27	co.	co.	PROPN
fbem-12567	26	28	,	,	PUNCT
fbem-12567	26	29	ltd	ltd	PROPN
fbem-12567	26	30	.	.	PROPN
fbem-12567	26	31	are	be	AUX
fbem-12567	26	32	business	business	NOUN
fbem-12567	26	33	channel	channel	NOUN
fbem-12567	26	34	companies	company	NOUN
fbem-12567	26	35	,	,	PUNCT
fbem-12567	26	36	participating	participate	VERB
fbem-12567	26	37	in	in	ADP
fbem-12567	26	38	self	self	NOUN
fbem-12567	26	39	-	-	PUNCT
fbem-12567	26	40	circulating	circulate	VERB
fbem-12567	26	41	trade	trade	NOUN
fbem-12567	26	42	in	in	ADP
fbem-12567	26	43	the	the	DET
fbem-12567	26	44	form	form	NOUN
fbem-12567	26	45	of	of	ADP
fbem-12567	26	46	capital	capital	NOUN
fbem-12567	26	47	posting	posting	NOUN
fbem-12567	26	48	and	and	CCONJ
fbem-12567	26	49	contract	contract	NOUN
fbem-12567	26	50	document	document	NOUN
fbem-12567	26	51	circulation	circulation	NOUN
fbem-12567	26	52	,	,	PUNCT
fbem-12567	26	53	and	and	CCONJ
fbem-12567	26	54	charging	charge	VERB
fbem-12567	26	55	1.5%-2	1.5%-2	NUM
fbem-12567	26	56	%	%	NOUN
fbem-12567	26	57	channel	channel	NOUN
fbem-12567	26	58	fees	fee	NOUN
fbem-12567	26	59	.	.	PUNCT
fbem-12567	27	1	the	the	DET
fbem-12567	27	2	above	above	ADJ
fbem-12567	27	3	companies	company	NOUN
fbem-12567	27	4	are	be	AUX
fbem-12567	27	5	all	all	PRON
fbem-12567	27	6	controlled	control	VERB
fbem-12567	27	7	by	by	ADP
fbem-12567	27	8	sui	sui	PROPN
fbem-12567	27	9	tianli	tianli	NOUN
fbem-12567	27	10	and	and	CCONJ
fbem-12567	27	11	are	be	AUX
fbem-12567	27	12	related	related	ADJ
fbem-12567	27	13	parties	party	NOUN
fbem-12567	27	14	of	of	ADP
fbem-12567	27	15	hongda	hongda	NOUN
fbem-12567	27	16	new	new	ADJ
fbem-12567	27	17	materials	material	NOUN
fbem-12567	27	18	,	,	PUNCT
fbem-12567	27	19	laying	lay	VERB
fbem-12567	27	20	the	the	DET
fbem-12567	27	21	foundation	foundation	NOUN
fbem-12567	27	22	for	for	ADP
fbem-12567	27	23	subsequent	subsequent	ADJ
fbem-12567	27	24	companies	company	NOUN
fbem-12567	27	25	to	to	PART
fbem-12567	27	26	form	form	VERB
fbem-12567	27	27	related	related	ADJ
fbem-12567	27	28	party	party	NOUN
fbem-12567	27	29	transactions	transaction	NOUN
fbem-12567	27	30	with	with	ADP
fbem-12567	27	31	various	various	ADJ
fbem-12567	27	32	other	other	ADJ
fbem-12567	27	33	companies	company	NOUN
fbem-12567	27	34	.	.	PUNCT
fbem-12567	28	1	in	in	ADP
fbem-12567	28	2	2019	2019	NUM
fbem-12567	28	3	,	,	PUNCT
fbem-12567	28	4	hongda	hongda	NOUN
fbem-12567	28	5	new	new	ADJ
fbem-12567	28	6	materials	material	NOUN
fbem-12567	28	7	increased	increase	VERB
fbem-12567	28	8	its	its	PRON
fbem-12567	28	9	total	total	ADJ
fbem-12567	28	10	inflated	inflated	ADJ
fbem-12567	28	11	revenue	revenue	NOUN
fbem-12567	28	12	and	and	CCONJ
fbem-12567	28	13	cost	cost	NOUN
fbem-12567	28	14	by	by	ADP
fbem-12567	28	15	216.831	216.831	NUM
fbem-12567	28	16	million	million	NUM
fbem-12567	28	17	yuan	yuan	NOUN
fbem-12567	28	18	and	and	CCONJ
fbem-12567	28	19	total	total	ADJ
fbem-12567	28	20	inflated	inflated	ADJ
fbem-12567	28	21	profit	profit	NOUN
fbem-12567	28	22	of	of	ADP
fbem-12567	28	23	29.7188	29.7188	NUM
fbem-12567	28	24	million	million	NUM
fbem-12567	28	25	yuan	yuan	NOUN
fbem-12567	28	26	through	through	ADP
fbem-12567	28	27	private	private	ADJ
fbem-12567	28	28	network	network	NOUN
fbem-12567	28	29	communication	communication	NOUN
fbem-12567	28	30	business	business	NOUN
fbem-12567	28	31	,	,	PUNCT
fbem-12567	28	32	accounting	account	VERB
fbem-12567	28	33	for	for	ADP
fbem-12567	28	34	38.93	38.93	NUM
fbem-12567	28	35	%	%	NOUN
fbem-12567	28	36	of	of	ADP
fbem-12567	28	37	the	the	DET
fbem-12567	28	38	absolute	absolute	ADJ
fbem-12567	28	39	value	value	NOUN
fbem-12567	28	40	of	of	ADP
fbem-12567	28	41	the	the	DET
fbem-12567	28	42	total	total	ADJ
fbem-12567	28	43	profit	profit	NOUN
fbem-12567	28	44	disclosed	disclose	VERB
fbem-12567	28	45	in	in	ADP
fbem-12567	28	46	hongda	hongda	NOUN
fbem-12567	28	47	new	new	ADJ
fbem-12567	28	48	material	material	NOUN
fbem-12567	28	49	's	's	PART
fbem-12567	28	50	current	current	ADJ
fbem-12567	28	51	annual	annual	ADJ
fbem-12567	28	52	report	report	NOUN
fbem-12567	28	53	;	;	PUNCT
fbem-12567	28	54	in	in	ADP
fbem-12567	28	55	2020	2020	NUM
fbem-12567	28	56	,	,	PUNCT
fbem-12567	28	57	hongda	hongda	NOUN
fbem-12567	28	58	new	new	ADJ
fbem-12567	28	59	materials	material	NOUN
fbem-12567	28	60	increased	increase	VERB
fbem-12567	28	61	its	its	PRON
fbem-12567	28	62	total	total	ADJ
fbem-12567	28	63	inflated	inflated	ADJ
fbem-12567	28	64	revenue	revenue	NOUN
fbem-12567	28	65	by	by	ADP
fbem-12567	28	66	489.0038	489.0038	NUM
fbem-12567	28	67	million	million	NUM
fbem-12567	28	68	yuan	yuan	NOUN
fbem-12567	28	69	,	,	PUNCT
fbem-12567	28	70	cost	cost	VERB
fbem-12567	28	71	385.5563	385.5563	NUM
fbem-12567	28	72	million	million	NUM
fbem-12567	28	73	yuan	yuan	NOUN
fbem-12567	28	74	,	,	PUNCT
fbem-12567	28	75	and	and	CCONJ
fbem-12567	28	76	inflated	inflated	ADJ
fbem-12567	28	77	profit	profit	NOUN
fbem-12567	28	78	by	by	ADP
fbem-12567	28	79	103.4475	103.4475	NUM
fbem-12567	28	80	million	million	NUM
fbem-12567	28	81	yuan	yuan	NOUN
fbem-12567	28	82	through	through	ADP
fbem-12567	28	83	private	private	ADJ
fbem-12567	28	84	network	network	NOUN
fbem-12567	28	85	communication	communication	NOUN
fbem-12567	28	86	business	business	NOUN
fbem-12567	28	87	,	,	PUNCT
fbem-12567	28	88	accounting	account	VERB
fbem-12567	28	89	for	for	ADP
fbem-12567	28	90	146.09	146.09	NUM
fbem-12567	28	91	%	%	NOUN
fbem-12567	28	92	of	of	ADP
fbem-12567	28	93	the	the	DET
fbem-12567	28	94	total	total	ADJ
fbem-12567	28	95	profit	profit	NOUN
fbem-12567	28	96	disclosed	disclose	VERB
fbem-12567	28	97	in	in	ADP
fbem-12567	28	98	hongda	hongda	NOUN
fbem-12567	28	99	new	new	ADJ
fbem-12567	28	100	material	material	NOUN
fbem-12567	28	101	's	's	PART
fbem-12567	28	102	current	current	ADJ
fbem-12567	28	103	annual	annual	ADJ
fbem-12567	28	104	report	report	NOUN
fbem-12567	28	105	(	(	PUNCT
fbem-12567	28	106	accounting	account	VERB
fbem-12567	28	107	for	for	ADP
fbem-12567	28	108	151.08	151.08	NUM
fbem-12567	28	109	%	%	NOUN
fbem-12567	28	110	of	of	ADP
fbem-12567	28	111	the	the	DET
fbem-12567	28	112	total	total	ADJ
fbem-12567	28	113	profit	profit	NOUN
fbem-12567	28	114	after	after	ADP
fbem-12567	28	115	correction	correction	NOUN
fbem-12567	28	116	)	)	PUNCT
fbem-12567	28	117	.	.	PUNCT
fbem-12567	29	1	2	2	X
fbem-12567	29	2	.	.	X
fbem-12567	29	3	goodwill	goodwill	NOUN
fbem-12567	29	4	impairment	impairment	NOUN
fbem-12567	29	5	is	be	AUX
fbem-12567	29	6	not	not	PART
fbem-12567	29	7	accrued	accrue	VERB
fbem-12567	29	8	,	,	PUNCT
fbem-12567	29	9	resulting	result	VERB
fbem-12567	29	10	in	in	ADP
fbem-12567	29	11	inflated	inflated	ADJ
fbem-12567	29	12	profits	profit	NOUN
fbem-12567	29	13	in	in	ADP
fbem-12567	29	14	october	october	PROPN
fbem-12567	29	15	2019	2019	NUM
fbem-12567	29	16	,	,	PUNCT
fbem-12567	29	17	when	when	SCONJ
fbem-12567	29	18	hongda	hongda	NOUN
fbem-12567	29	19	new	new	ADJ
fbem-12567	29	20	materials	material	NOUN
fbem-12567	29	21	acquired	acquire	VERB
fbem-12567	29	22	shanghai	shanghai	PROPN
fbem-12567	29	23	guanfeng	guanfeng	PROPN
fbem-12567	29	24	information	information	PROPN
fbem-12567	29	25	technology	technology	PROPN
fbem-12567	29	26	co.	co.	PROPN
fbem-12567	29	27	,	,	PUNCT
fbem-12567	29	28	ltd	ltd	PROPN
fbem-12567	29	29	.	.	PROPN
fbem-12567	30	1	(	(	PUNCT
fbem-12567	30	2	hereinafter	hereinafter	NOUN
fbem-12567	30	3	referred	refer	VERB
fbem-12567	30	4	to	to	ADP
fbem-12567	30	5	as	as	ADP
fbem-12567	30	6	shanghai	shanghai	PROPN
fbem-12567	30	7	guanfeng	guanfeng	PROPN
fbem-12567	30	8	)	)	PUNCT
fbem-12567	30	9	,	,	PUNCT
fbem-12567	30	10	the	the	DET
fbem-12567	30	11	management	management	NOUN
fbem-12567	30	12	's	's	PART
fbem-12567	30	13	future	future	ADJ
fbem-12567	30	14	profit	profit	NOUN
fbem-12567	30	15	forecast	forecast	NOUN
fbem-12567	30	16	was	be	AUX
fbem-12567	30	17	only	only	ADV
fbem-12567	30	18	based	base	VERB
fbem-12567	30	19	on	on	ADP
fbem-12567	30	20	shanghai	shanghai	PROPN
fbem-12567	30	21	guanfeng	guanfeng	PROPN
fbem-12567	30	22	's	's	PART
fbem-12567	30	23	patch	patch	PROPN
fbem-12567	30	24	business	business	NOUN
fbem-12567	30	25	.	.	PUNCT
fbem-12567	31	1	starting	start	VERB
fbem-12567	31	2	from	from	ADP
fbem-12567	31	3	2020	2020	NUM
fbem-12567	31	4	,	,	PUNCT
fbem-12567	31	5	in	in	ADP
fbem-12567	31	6	order	order	NOUN
fbem-12567	31	7	to	to	PART
fbem-12567	31	8	cover	cover	VERB
fbem-12567	31	9	up	up	ADP
fbem-12567	31	10	the	the	DET
fbem-12567	31	11	obvious	obvious	ADJ
fbem-12567	31	12	impairment	impairment	NOUN
fbem-12567	31	13	of	of	ADP
fbem-12567	31	14	goodwill	goodwill	NOUN
fbem-12567	31	15	and	and	CCONJ
fbem-12567	31	16	complete	complete	VERB
fbem-12567	31	17	the	the	DET
fbem-12567	31	18	vam	vam	ADJ
fbem-12567	31	19	performance	performance	NOUN
fbem-12567	31	20	,	,	PUNCT
fbem-12567	31	21	yang	yang	PROPN
fbem-12567	31	22	xin	xin	PROPN
fbem-12567	31	23	proposed	propose	VERB
fbem-12567	31	24	and	and	CCONJ
fbem-12567	31	25	decided	decide	VERB
fbem-12567	31	26	by	by	ADP
fbem-12567	31	27	sui	sui	PROPN
fbem-12567	31	28	tianli	tianli	PROPN
fbem-12567	31	29	to	to	PART
fbem-12567	31	30	carry	carry	VERB
fbem-12567	31	31	out	out	ADP
fbem-12567	31	32	a	a	DET
fbem-12567	31	33	large	large	ADJ
fbem-12567	31	34	-	-	PUNCT
fbem-12567	31	35	scale	scale	NOUN
fbem-12567	31	36	assembly	assembly	NOUN
fbem-12567	31	37	business	business	NOUN
fbem-12567	31	38	in	in	ADP
fbem-12567	31	39	shanghai	shanghai	PROPN
fbem-12567	31	40	guanfeng	guanfeng	PROPN
fbem-12567	31	41	.	.	PUNCT
fbem-12567	32	1	at	at	ADP
fbem-12567	32	2	the	the	DET
fbem-12567	32	3	end	end	NOUN
fbem-12567	32	4	of	of	ADP
fbem-12567	32	5	2020	2020	NUM
fbem-12567	32	6	,	,	PUNCT
fbem-12567	32	7	when	when	SCONJ
fbem-12567	32	8	hongda	hongda	NOUN
fbem-12567	32	9	new	new	ADJ
fbem-12567	32	10	materials	material	NOUN
fbem-12567	32	11	conducted	conduct	VERB
fbem-12567	32	12	the	the	DET
fbem-12567	32	13	goodwill	goodwill	NOUN
fbem-12567	32	14	impairment	impairment	NOUN
fbem-12567	32	15	test	test	NOUN
fbem-12567	32	16	,	,	PUNCT
fbem-12567	32	17	the	the	DET
fbem-12567	32	18	future	future	ADJ
fbem-12567	32	19	cash	cash	NOUN
fbem-12567	32	20	flow	flow	NOUN
fbem-12567	32	21	of	of	ADP
fbem-12567	32	22	the	the	DET
fbem-12567	32	23	relevant	relevant	ADJ
fbem-12567	32	24	asset	asset	NOUN
fbem-12567	32	25	group	group	NOUN
fbem-12567	32	26	included	include	VERB
fbem-12567	32	27	a	a	DET
fbem-12567	32	28	large	large	ADJ
fbem-12567	32	29	number	number	NOUN
fbem-12567	32	30	of	of	ADP
fbem-12567	32	31	assembled	assemble	VERB
fbem-12567	32	32	businesses	business	NOUN
fbem-12567	32	33	introduced	introduce	VERB
fbem-12567	32	34	in	in	ADP
fbem-12567	32	35	addition	addition	NOUN
fbem-12567	32	36	to	to	ADP
fbem-12567	32	37	the	the	DET
fbem-12567	32	38	patch	patch	NOUN
fbem-12567	32	39	business	business	NOUN
fbem-12567	32	40	,	,	PUNCT
fbem-12567	32	41	and	and	CCONJ
fbem-12567	32	42	the	the	DET
fbem-12567	32	43	recognized	recognize	VERB
fbem-12567	32	44	asset	asset	NOUN
fbem-12567	32	45	group	group	NOUN
fbem-12567	32	46	was	be	AUX
fbem-12567	32	47	inconsistent	inconsistent	ADJ
fbem-12567	32	48	with	with	ADP
fbem-12567	32	49	the	the	DET
fbem-12567	32	50	asset	asset	NOUN
fbem-12567	32	51	group	group	NOUN
fbem-12567	32	52	recognized	recognize	VERB
fbem-12567	32	53	at	at	ADP
fbem-12567	32	54	the	the	DET
fbem-12567	32	55	initial	initial	ADJ
fbem-12567	32	56	recognition	recognition	NOUN
fbem-12567	32	57	of	of	ADP
fbem-12567	32	58	goodwill	goodwill	NOUN
fbem-12567	32	59	(	(	PUNCT
fbem-12567	32	60	only	only	ADV
fbem-12567	32	61	including	include	VERB
fbem-12567	32	62	the	the	DET
fbem-12567	32	63	patch	patch	NOUN
fbem-12567	32	64	business	business	NOUN
fbem-12567	32	65	)	)	PUNCT
fbem-12567	32	66	,	,	PUNCT
fbem-12567	32	67	which	which	PRON
fbem-12567	32	68	violated	violate	VERB
fbem-12567	32	69	article	article	NOUN
fbem-12567	32	70	18	18	NUM
fbem-12567	32	71	of	of	ADP
fbem-12567	32	72	the	the	DET
fbem-12567	32	73	"	"	PUNCT
fbem-12567	32	74	accounting	accounting	NOUN
fbem-12567	32	75	standard	standard	NOUN
fbem-12567	32	76	for	for	ADP
fbem-12567	32	77	business	business	NOUN
fbem-12567	32	78	enterprises	enterprise	NOUN
fbem-12567	32	79	no	no	INTJ
fbem-12567	32	80	.	.	NOUN
fbem-12567	32	81	8	8	NUM
fbem-12567	32	82	asset	asset	NOUN
fbem-12567	32	83	impairment	impairment	NOUN
fbem-12567	32	84	"	"	PUNCT
fbem-12567	32	85	,	,	PUNCT
fbem-12567	32	86	resulting	result	VERB
fbem-12567	32	87	in	in	ADP
fbem-12567	32	88	the	the	DET
fbem-12567	32	89	company	company	NOUN
fbem-12567	32	90	not	not	PART
fbem-12567	32	91	accruing	accrue	VERB
fbem-12567	32	92	goodwill	goodwill	NOUN
fbem-12567	32	93	impairment	impairment	NOUN
fbem-12567	32	94	,	,	PUNCT
fbem-12567	32	95	inflating	inflate	VERB
fbem-12567	32	96	profits	profit	NOUN
fbem-12567	32	97	of	of	ADP
fbem-12567	32	98	75.8	75.8	NUM
fbem-12567	32	99	million	million	NUM
fbem-12567	32	100	yuan	yuan	NOUN
fbem-12567	32	101	,	,	PUNCT
fbem-12567	32	102	accounting	account	VERB
fbem-12567	32	103	for	for	ADP
fbem-12567	32	104	107.05	107.05	NUM
fbem-12567	32	105	%	%	NOUN
fbem-12567	32	106	of	of	ADP
fbem-12567	32	107	the	the	DET
fbem-12567	32	108	total	total	NOUN
fbem-12567	32	109	disclosed	disclose	VERB
fbem-12567	32	110	profit	profit	NOUN
fbem-12567	32	111	for	for	ADP
fbem-12567	32	112	the	the	DET
fbem-12567	32	113	current	current	ADJ
fbem-12567	32	114	period	period	NOUN
fbem-12567	32	115	(	(	PUNCT
fbem-12567	32	116	110.70	110.70	NUM
fbem-12567	32	117	%	%	NOUN
fbem-12567	32	118	of	of	ADP
fbem-12567	32	119	the	the	DET
fbem-12567	32	120	total	total	ADJ
fbem-12567	32	121	corrected	correct	VERB
fbem-12567	32	122	profit	profit	NOUN
fbem-12567	32	123	)	)	PUNCT
fbem-12567	32	124	.	.	PUNCT
fbem-12567	33	1	3	3	X
fbem-12567	33	2	.	.	X
fbem-12567	33	3	reflection	reflection	NOUN
fbem-12567	33	4	on	on	ADP
fbem-12567	33	5	fraud	fraud	NOUN
fbem-12567	33	6	:	:	PUNCT
fbem-12567	33	7	based	base	VERB
fbem-12567	33	8	on	on	ADP
fbem-12567	33	9	the	the	DET
fbem-12567	33	10	perspective	perspective	NOUN
fbem-12567	33	11	of	of	ADP
fbem-12567	33	12	business	business	NOUN
fbem-12567	33	13	ethics	ethic	NOUN
fbem-12567	33	14	and	and	CCONJ
fbem-12567	33	15	accounting	account	VERB
fbem-12567	33	16	professional	professional	ADJ
fbem-12567	33	17	ethics	ethic	NOUN
fbem-12567	33	18	(	(	PUNCT
fbem-12567	33	19	1).the	1).the	DET
fbem-12567	33	20	quality	quality	NOUN
fbem-12567	33	21	of	of	ADP
fbem-12567	33	22	financial	financial	ADJ
fbem-12567	33	23	personnel	personnel	NOUN
fbem-12567	33	24	is	be	AUX
fbem-12567	33	25	insufficient	insufficient	ADJ
fbem-12567	33	26	in	in	ADP
fbem-12567	33	27	2019	2019	NUM
fbem-12567	33	28	,	,	PUNCT
fbem-12567	33	29	hongda	hongda	NOUN
fbem-12567	33	30	new	new	ADJ
fbem-12567	33	31	materials	material	NOUN
fbem-12567	33	32	inflated	inflate	VERB
fbem-12567	33	33	the	the	DET
fbem-12567	33	34	total	total	ADJ
fbem-12567	33	35	profit	profit	NOUN
fbem-12567	33	36	through	through	ADP
fbem-12567	33	37	private	private	ADJ
fbem-12567	33	38	network	network	NOUN
fbem-12567	33	39	communication	communication	NOUN
fbem-12567	33	40	business	business	NOUN
fbem-12567	33	41	by	by	ADP
fbem-12567	33	42	29.7188	29.7188	NUM
fbem-12567	33	43	million	million	NUM
fbem-12567	33	44	yuan	yuan	NOUN
fbem-12567	33	45	,	,	PUNCT
fbem-12567	33	46	accounting	account	VERB
fbem-12567	33	47	for	for	ADP
fbem-12567	33	48	38.93	38.93	NUM
fbem-12567	33	49	%	%	NOUN
fbem-12567	33	50	of	of	ADP
fbem-12567	33	51	the	the	DET
fbem-12567	33	52	absolute	absolute	ADJ
fbem-12567	33	53	value	value	NOUN
fbem-12567	33	54	of	of	ADP
fbem-12567	33	55	the	the	DET
fbem-12567	33	56	total	total	ADJ
fbem-12567	33	57	profit	profit	NOUN
fbem-12567	33	58	disclosed	disclose	VERB
fbem-12567	33	59	in	in	ADP
fbem-12567	33	60	hongda	hongda	NOUN
fbem-12567	33	61	new	new	ADJ
fbem-12567	33	62	material	material	NOUN
fbem-12567	33	63	's	's	PART
fbem-12567	33	64	current	current	ADJ
fbem-12567	33	65	annual	annual	ADJ
fbem-12567	33	66	report	report	NOUN
fbem-12567	33	67	;	;	PUNCT
fbem-12567	33	68	in	in	ADP
fbem-12567	33	69	2020	2020	NUM
fbem-12567	33	70	,	,	PUNCT
fbem-12567	33	71	hongda	hongda	NOUN
fbem-12567	33	72	new	new	ADJ
fbem-12567	33	73	materials	material	NOUN
fbem-12567	33	74	increased	increase	VERB
fbem-12567	33	75	its	its	PRON
fbem-12567	33	76	total	total	ADJ
fbem-12567	33	77	inflated	inflated	ADJ
fbem-12567	33	78	profit	profit	NOUN
fbem-12567	33	79	through	through	ADP
fbem-12567	33	80	private	private	ADJ
fbem-12567	33	81	network	network	NOUN
fbem-12567	33	82	communication	communication	NOUN
fbem-12567	33	83	business	business	NOUN
fbem-12567	33	84	by	by	ADP
fbem-12567	33	85	103.4475	103.4475	NUM
fbem-12567	33	86	million	million	NUM
fbem-12567	33	87	yuan	yuan	NOUN
fbem-12567	33	88	,	,	PUNCT
fbem-12567	33	89	accounting	account	VERB
fbem-12567	33	90	for	for	ADP
fbem-12567	33	91	146.09	146.09	NUM
fbem-12567	33	92	%	%	NOUN
fbem-12567	33	93	of	of	ADP
fbem-12567	33	94	the	the	DET
fbem-12567	33	95	total	total	ADJ
fbem-12567	33	96	profit	profit	NOUN
fbem-12567	33	97	disclosed	disclose	VERB
fbem-12567	33	98	in	in	ADP
fbem-12567	33	99	hongda	hongda	NOUN
fbem-12567	33	100	new	new	ADJ
fbem-12567	33	101	material	material	NOUN
fbem-12567	33	102	's	's	PART
fbem-12567	33	103	current	current	ADJ
fbem-12567	33	104	annual	annual	ADJ
fbem-12567	33	105	report	report	NOUN
fbem-12567	33	106	(	(	PUNCT
fbem-12567	33	107	accounting	account	VERB
fbem-12567	33	108	for	for	ADP
fbem-12567	33	109	151.08	151.08	NUM
fbem-12567	33	110	%	%	NOUN
fbem-12567	33	111	of	of	ADP
fbem-12567	33	112	the	the	DET
fbem-12567	33	113	total	total	ADJ
fbem-12567	33	114	corrected	correct	VERB
fbem-12567	33	115	profit	profit	NOUN
fbem-12567	33	116	)	)	PUNCT
fbem-12567	33	117	.	.	PUNCT
fbem-12567	34	1	first	first	ADV
fbem-12567	34	2	of	of	ADP
fbem-12567	34	3	all	all	PRON
fbem-12567	34	4	,	,	PUNCT
fbem-12567	34	5	the	the	DET
fbem-12567	34	6	hand	hand	NOUN
fbem-12567	34	7	of	of	ADP
fbem-12567	34	8	fraud	fraud	NOUN
fbem-12567	34	9	implementation	implementation	NOUN
fbem-12567	34	10	must	must	AUX
fbem-12567	34	11	come	come	VERB
fbem-12567	34	12	from	from	ADP
fbem-12567	34	13	the	the	DET
fbem-12567	34	14	"	"	PUNCT
fbem-12567	34	15	grassroots	grassroots	ADJ
fbem-12567	34	16	financial	financial	ADJ
fbem-12567	34	17	personnel	personnel	NOUN
fbem-12567	34	18	"	"	PUNCT
fbem-12567	34	19	,	,	PUNCT
fbem-12567	34	20	and	and	CCONJ
fbem-12567	34	21	it	it	PRON
fbem-12567	34	22	can	can	AUX
fbem-12567	34	23	be	be	AUX
fbem-12567	34	24	seen	see	VERB
fbem-12567	34	25	from	from	ADP
fbem-12567	34	26	the	the	DET
fbem-12567	34	27	relevant	relevant	ADJ
fbem-12567	34	28	penalties	penalty	NOUN
fbem-12567	34	29	that	that	PRON
fbem-12567	34	30	le	le	PART
fbem-12567	34	31	meiyu	meiyu	NOUN
fbem-12567	34	32	received	receive	VERB
fbem-12567	34	33	,	,	PUNCT
fbem-12567	34	34	and	and	CCONJ
fbem-12567	34	35	the	the	DET
fbem-12567	34	36	accounting	accounting	NOUN
fbem-12567	34	37	personnel	personnel	NOUN
fbem-12567	34	38	must	must	AUX
fbem-12567	34	39	bear	bear	VERB
fbem-12567	34	40	their	their	PRON
fbem-12567	34	41	relevant	relevant	ADJ
fbem-12567	34	42	responsibilities	responsibility	NOUN
fbem-12567	34	43	.	.	PUNCT
fbem-12567	35	1	due	due	ADP
fbem-12567	35	2	to	to	ADP
fbem-12567	35	3	the	the	DET
fbem-12567	35	4	asymmetry	asymmetry	NOUN
fbem-12567	35	5	of	of	ADP
fbem-12567	35	6	information	information	NOUN
fbem-12567	35	7	,	,	PUNCT
fbem-12567	35	8	there	there	PRON
fbem-12567	35	9	are	be	VERB
fbem-12567	35	10	some	some	DET
fbem-12567	35	11	differences	difference	NOUN
fbem-12567	35	12	in	in	ADP
fbem-12567	35	13	the	the	DET
fbem-12567	35	14	degree	degree	NOUN
fbem-12567	35	15	of	of	ADP
fbem-12567	35	16	understanding	understanding	NOUN
fbem-12567	35	17	of	of	ADP
fbem-12567	35	18	various	various	ADJ
fbem-12567	35	19	types	type	NOUN
fbem-12567	35	20	of	of	ADP
fbem-12567	35	21	information	information	NOUN
fbem-12567	35	22	of	of	ADP
fbem-12567	35	23	listed	list	VERB
fbem-12567	35	24	companies	company	NOUN
fbem-12567	35	25	by	by	ADP
fbem-12567	35	26	investment	investment	NOUN
fbem-12567	35	27	personnel	personnel	NOUN
fbem-12567	35	28	,	,	PUNCT
fbem-12567	35	29	so	so	SCONJ
fbem-12567	35	30	financial	financial	ADJ
fbem-12567	35	31	personnel	personnel	NOUN
fbem-12567	35	32	can	can	AUX
fbem-12567	35	33	hide	hide	VERB
fbem-12567	35	34	the	the	DET
fbem-12567	35	35	data	datum	NOUN
fbem-12567	35	36	obtained	obtain	VERB
fbem-12567	35	37	through	through	ADP
fbem-12567	35	38	their	their	PRON
fbem-12567	35	39	professional	professional	ADJ
fbem-12567	35	40	knowledge	knowledge	NOUN
fbem-12567	35	41	and	and	CCONJ
fbem-12567	35	42	rich	rich	ADJ
fbem-12567	35	43	experience	experience	NOUN
fbem-12567	35	44	in	in	ADP
fbem-12567	35	45	accounting	account	VERB
fbem-12567	35	46	.	.	PUNCT
fbem-12567	36	1	for	for	ADP
fbem-12567	36	2	the	the	DET
fbem-12567	36	3	fraud	fraud	NOUN
fbem-12567	36	4	cases	case	NOUN
fbem-12567	36	5	in	in	ADP
fbem-12567	36	6	the	the	DET
fbem-12567	36	7	csrc	csrc	NOUN
fbem-12567	36	8	's	's	PART
fbem-12567	36	9	penalty	penalty	NOUN
fbem-12567	36	10	announcements	announcement	NOUN
fbem-12567	36	11	in	in	ADP
fbem-12567	36	12	recent	recent	ADJ
fbem-12567	36	13	years	year	NOUN
fbem-12567	36	14	,	,	PUNCT
fbem-12567	36	15	the	the	DET
fbem-12567	36	16	responsibility	responsibility	NOUN
fbem-12567	36	17	of	of	ADP
fbem-12567	36	18	accountants	accountant	NOUN
fbem-12567	36	19	is	be	AUX
fbem-12567	36	20	often	often	ADV
fbem-12567	36	21	ahead	ahead	ADV
fbem-12567	36	22	,	,	PUNCT
fbem-12567	36	23	and	and	CCONJ
fbem-12567	36	24	some	some	DET
fbem-12567	36	25	accountants	accountant	NOUN
fbem-12567	36	26	are	be	AUX
fbem-12567	36	27	blinded	blind	VERB
fbem-12567	36	28	by	by	ADP
fbem-12567	36	29	high	high	ADJ
fbem-12567	36	30	-	-	PUNCT
fbem-12567	36	31	value	value	NOUN
fbem-12567	36	32	reports	report	NOUN
fbem-12567	36	33	.	.	PUNCT
fbem-12567	37	1	in	in	ADP
fbem-12567	37	2	terms	term	NOUN
fbem-12567	37	3	of	of	ADP
fbem-12567	37	4	professional	professional	ADJ
fbem-12567	37	5	quality	quality	NOUN
fbem-12567	37	6	,	,	PUNCT
fbem-12567	37	7	taking	take	VERB
fbem-12567	37	8	kangmei	kangmei	ADJ
fbem-12567	37	9	pharmaceutical	pharmaceutical	NOUN
fbem-12567	37	10	in	in	ADP
fbem-12567	37	11	a	a	DET
fbem-12567	37	12	typical	typical	ADJ
fbem-12567	37	13	financial	financial	ADJ
fbem-12567	37	14	fraud	fraud	NOUN
fbem-12567	37	15	incident	incident	PROPN
fbem-12567	37	16	as	as	ADP
fbem-12567	37	17	an	an	DET
fbem-12567	37	18	example	example	NOUN
fbem-12567	37	19	,	,	PUNCT
fbem-12567	37	20	some	some	DET
fbem-12567	37	21	financial	financial	ADJ
fbem-12567	37	22	personnel	personnel	NOUN
fbem-12567	37	23	did	do	AUX
fbem-12567	37	24	not	not	PART
fbem-12567	37	25	implement	implement	VERB
fbem-12567	37	26	necessary	necessary	ADJ
fbem-12567	37	27	alternative	alternative	ADJ
fbem-12567	37	28	procedures	procedure	NOUN
fbem-12567	37	29	for	for	ADP
fbem-12567	37	30	the	the	DET
fbem-12567	37	31	audit	audit	NOUN
fbem-12567	37	32	evidence	evidence	NOUN
fbem-12567	37	33	with	with	ADP
fbem-12567	37	34	obvious	obvious	ADJ
fbem-12567	37	35	discrepancies	discrepancy	NOUN
fbem-12567	37	36	in	in	ADP
fbem-12567	37	37	the	the	DET
fbem-12567	37	38	fraud	fraud	NOUN
fbem-12567	37	39	process	process	NOUN
fbem-12567	37	40	,	,	PUNCT
fbem-12567	37	41	and	and	CCONJ
fbem-12567	37	42	failed	fail	VERB
fbem-12567	37	43	to	to	PART
fbem-12567	37	44	maintain	maintain	VERB
fbem-12567	37	45	due	due	ADJ
fbem-12567	37	46	professional	professional	ADJ
fbem-12567	37	47	suspicion	suspicion	NOUN
fbem-12567	37	48	.	.	PUNCT
fbem-12567	38	1	[	[	X
fbem-12567	38	2	4	4	X
fbem-12567	38	3	]	]	PUNCT
fbem-12567	38	4	in	in	ADP
fbem-12567	38	5	this	this	DET
fbem-12567	38	6	incident	incident	NOUN
fbem-12567	38	7	,	,	PUNCT
fbem-12567	38	8	it	it	PRON
fbem-12567	38	9	is	be	AUX
fbem-12567	38	10	worth	worth	ADJ
fbem-12567	38	11	mentioning	mention	VERB
fbem-12567	38	12	that	that	SCONJ
fbem-12567	38	13	the	the	DET
fbem-12567	38	14	audit	audit	NOUN
fbem-12567	38	15	business	business	NOUN
fbem-12567	38	16	of	of	ADP
fbem-12567	38	17	fictitious	fictitious	ADJ
fbem-12567	38	18	income	income	NOUN
fbem-12567	38	19	in	in	ADP
fbem-12567	38	20	recent	recent	ADJ
fbem-12567	38	21	years	year	NOUN
fbem-12567	38	22	has	have	AUX
fbem-12567	38	23	been	be	AUX
fbem-12567	38	24	hired	hire	VERB
fbem-12567	38	25	by	by	ADP
fbem-12567	38	26	notary	notary	ADJ
fbem-12567	38	27	tianye	tianye	PROPN
fbem-12567	38	28	accounting	accounting	PROPN
fbem-12567	38	29	firm	firm	NOUN
fbem-12567	38	30	,	,	PUNCT
fbem-12567	38	31	and	and	CCONJ
fbem-12567	38	32	the	the	DET
fbem-12567	38	33	firm	firm	NOUN
fbem-12567	38	34	has	have	AUX
fbem-12567	38	35	not	not	PART
fbem-12567	38	36	only	only	ADV
fbem-12567	38	37	issued	issue	VERB
fbem-12567	38	38	a	a	DET
fbem-12567	38	39	100	100	NUM
fbem-12567	38	40	%	%	NOUN
fbem-12567	38	41	unqualified	unqualified	ADJ
fbem-12567	38	42	opinion	opinion	NOUN
fbem-12567	38	43	on	on	ADP
fbem-12567	38	44	internal	internal	ADJ
fbem-12567	38	45	control	control	NOUN
fbem-12567	38	46	,	,	PUNCT
fbem-12567	38	47	but	but	CCONJ
fbem-12567	38	48	also	also	ADV
fbem-12567	38	49	responded	respond	VERB
fbem-12567	38	50	to	to	ADP
fbem-12567	38	51	the	the	DET
fbem-12567	38	52	key	key	ADJ
fbem-12567	38	53	matters	matter	NOUN
fbem-12567	38	54	of	of	ADP
fbem-12567	38	55	the	the	DET
fbem-12567	38	56	audit	audit	NOUN
fbem-12567	38	57	report	report	NOUN
fbem-12567	38	58	,	,	PUNCT
fbem-12567	38	59	so	so	CCONJ
fbem-12567	38	60	the	the	DET
fbem-12567	38	61	accounting	accounting	NOUN
fbem-12567	38	62	firm	firm	NOUN
fbem-12567	38	63	and	and	CCONJ
fbem-12567	38	64	its	its	PRON
fbem-12567	38	65	related	relate	VERB
fbem-12567	38	66	certified	certify	VERB
fbem-12567	38	67	public	public	ADJ
fbem-12567	38	68	accountants	accountant	NOUN
fbem-12567	38	69	should	should	AUX
fbem-12567	38	70	also	also	ADV
fbem-12567	38	71	bear	bear	VERB
fbem-12567	38	72	relevant	relevant	ADJ
fbem-12567	38	73	responsibilities	responsibility	NOUN
fbem-12567	38	74	in	in	ADP
fbem-12567	38	75	the	the	DET
fbem-12567	38	76	occurrence	occurrence	NOUN
fbem-12567	38	77	of	of	ADP
fbem-12567	38	78	fraud	fraud	NOUN
fbem-12567	38	79	cases	case	NOUN
fbem-12567	38	80	.	.	PUNCT
fbem-12567	39	1	(	(	PUNCT
fbem-12567	39	2	2).the	2).the	DET
fbem-12567	39	3	failure	failure	NOUN
fbem-12567	39	4	of	of	ADP
fbem-12567	39	5	internal	internal	ADJ
fbem-12567	39	6	control	control	NOUN
fbem-12567	39	7	causes	cause	VERB
fbem-12567	39	8	accounting	accounting	NOUN
fbem-12567	39	9	personnel	personnel	NOUN
fbem-12567	39	10	to	to	PART
fbem-12567	39	11	lose	lose	VERB
fbem-12567	39	12	their	their	PRON
fbem-12567	39	13	independence	independence	NOUN
fbem-12567	39	14	to	to	ADP
fbem-12567	39	15	a	a	DET
fbem-12567	39	16	large	large	ADJ
fbem-12567	39	17	extent	extent	NOUN
fbem-12567	39	18	,	,	PUNCT
fbem-12567	39	19	the	the	DET
fbem-12567	39	20	occurrence	occurrence	NOUN
fbem-12567	39	21	of	of	ADP
fbem-12567	39	22	financial	financial	ADJ
fbem-12567	39	23	fraud	fraud	NOUN
fbem-12567	39	24	is	be	AUX
fbem-12567	39	25	due	due	ADJ
fbem-12567	39	26	to	to	ADP
fbem-12567	39	27	the	the	DET
fbem-12567	39	28	different	different	ADJ
fbem-12567	39	29	purposes	purpose	NOUN
fbem-12567	39	30	of	of	ADP
fbem-12567	39	31	financial	financial	ADJ
fbem-12567	39	32	statements	statement	NOUN
fbem-12567	39	33	between	between	ADP
fbem-12567	39	34	investors	investor	NOUN
fbem-12567	39	35	and	and	CCONJ
fbem-12567	39	36	business	business	NOUN
fbem-12567	39	37	operators	operator	NOUN
fbem-12567	39	38	,	,	PUNCT
fbem-12567	39	39	business	business	NOUN
fbem-12567	39	40	operators	operator	NOUN
fbem-12567	39	41	hope	hope	VERB
fbem-12567	39	42	that	that	SCONJ
fbem-12567	39	43	the	the	DET
fbem-12567	39	44	information	information	NOUN
fbem-12567	39	45	disclosed	disclose	VERB
fbem-12567	39	46	in	in	ADP
fbem-12567	39	47	the	the	DET
fbem-12567	39	48	financial	financial	ADJ
fbem-12567	39	49	statements	statement	NOUN
fbem-12567	39	50	is	be	AUX
fbem-12567	39	51	conducive	conducive	ADJ
fbem-12567	39	52	to	to	ADP
fbem-12567	39	53	the	the	DET
fbem-12567	39	54	expansion	expansion	NOUN
fbem-12567	39	55	of	of	ADP
fbem-12567	39	56	the	the	DET
fbem-12567	39	57	company	company	NOUN
fbem-12567	39	58	,	,	PUNCT
fbem-12567	39	59	while	while	SCONJ
fbem-12567	39	60	investors	investor	NOUN
fbem-12567	39	61	need	need	VERB
fbem-12567	39	62	to	to	PART
fbem-12567	39	63	see	see	VERB
fbem-12567	39	64	the	the	DET
fbem-12567	39	65	real	real	ADJ
fbem-12567	39	66	performance	performance	NOUN
fbem-12567	39	67	information	information	NOUN
fbem-12567	39	68	to	to	PART
fbem-12567	39	69	invest	invest	VERB
fbem-12567	39	70	.	.	PUNCT
fbem-12567	40	1	like	like	INTJ
fbem-12567	40	2	sui	sui	PROPN
fbem-12567	40	3	tianli	tianli	NOUN
fbem-12567	40	4	and	and	CCONJ
fbem-12567	40	5	yang	yang	PROPN
fbem-12567	40	6	xin	xin	PROPN
fbem-12567	40	7	in	in	ADP
fbem-12567	40	8	this	this	DET
fbem-12567	40	9	case	case	NOUN
fbem-12567	40	10	,	,	PUNCT
fbem-12567	40	11	they	they	PRON
fbem-12567	40	12	carried	carry	VERB
fbem-12567	40	13	out	out	ADP
fbem-12567	40	14	related	relate	VERB
fbem-12567	40	15	party	party	NOUN
fbem-12567	40	16	transactions	transaction	NOUN
fbem-12567	40	17	for	for	ADP
fbem-12567	40	18	their	their	PRON
fbem-12567	40	19	own	own	ADJ
fbem-12567	40	20	interests	interest	NOUN
fbem-12567	40	21	,	,	PUNCT
fbem-12567	40	22	and	and	CCONJ
fbem-12567	40	23	overconfident	overconfident	ADJ
fbem-12567	40	24	management	management	NOUN
fbem-12567	40	25	is	be	AUX
fbem-12567	40	26	often	often	ADV
fbem-12567	40	27	overly	overly	ADV
fbem-12567	40	28	optimistic	optimistic	ADJ
fbem-12567	40	29	about	about	ADP
fbem-12567	40	30	the	the	DET
fbem-12567	40	31	judgment	judgment	NOUN
fbem-12567	40	32	of	of	ADP
fbem-12567	40	33	affairs	affair	NOUN
fbem-12567	40	34	,	,	PUNCT
fbem-12567	40	35	and	and	CCONJ
fbem-12567	40	36	they	they	PRON
fbem-12567	40	37	may	may	AUX
fbem-12567	40	38	underestimate	underestimate	VERB
fbem-12567	40	39	the	the	DET
fbem-12567	40	40	probability	probability	NOUN
fbem-12567	40	41	of	of	ADP
fbem-12567	40	42	deviation	deviation	NOUN
fbem-12567	40	43	from	from	ADP
fbem-12567	40	44	the	the	DET
fbem-12567	40	45	control	control	NOUN
fbem-12567	40	46	objectives	objective	NOUN
fbem-12567	40	47	caused	cause	VERB
fbem-12567	40	48	by	by	ADP
fbem-12567	40	49	the	the	DET
fbem-12567	40	50	problems	problem	NOUN
fbem-12567	40	51	in	in	ADP
fbem-12567	40	52	the	the	DET
fbem-12567	40	53	design	design	NOUN
fbem-12567	40	54	or	or	CCONJ
fbem-12567	40	55	operation	operation	NOUN
fbem-12567	40	56	of	of	ADP
fbem-12567	40	57	internal	internal	ADJ
fbem-12567	40	58	control	control	NOUN
fbem-12567	40	59	,	,	PUNCT
fbem-12567	40	60	or	or	CCONJ
fbem-12567	40	61	underestimate	underestimate	VERB
fbem-12567	40	62	the	the	DET
fbem-12567	40	63	negative	negative	ADJ
fbem-12567	40	64	impact	impact	NOUN
fbem-12567	40	65	on	on	ADP
fbem-12567	40	66	the	the	DET
fbem-12567	40	67	achievement	achievement	NOUN
fbem-12567	40	68	of	of	ADP
fbem-12567	40	69	the	the	DET
fbem-12567	40	70	control	control	NOUN
fbem-12567	40	71	objectives	objective	NOUN
fbem-12567	40	72	.	.	PUNCT
fbem-12567	41	1	[	[	X
fbem-12567	41	2	5	5	NUM
fbem-12567	41	3	]	]	PUNCT
fbem-12567	41	4	and	and	CCONJ
fbem-12567	41	5	since	since	SCONJ
fbem-12567	41	6	a	a	DET
fbem-12567	41	7	long	long	ADJ
fbem-12567	41	8	time	time	NOUN
fbem-12567	41	9	ago	ago	ADV
fbem-12567	41	10	,	,	PUNCT
fbem-12567	41	11	le	le	X
fbem-12567	41	12	meiyu	meiyu	NOUN
fbem-12567	41	13	has	have	AUX
fbem-12567	41	14	become	become	VERB
fbem-12567	41	15	the	the	DET
fbem-12567	41	16	company	company	NOUN
fbem-12567	41	17	's	's	PART
fbem-12567	41	18	accounting	accounting	NOUN
fbem-12567	41	19	head	head	NOUN
fbem-12567	41	20	,	,	PUNCT
fbem-12567	41	21	if	if	SCONJ
fbem-12567	41	22	the	the	DET
fbem-12567	41	23	company	company	NOUN
fbem-12567	41	24	's	's	PART
fbem-12567	41	25	financial	financial	ADJ
fbem-12567	41	26	personnel	personnel	NOUN
fbem-12567	41	27	turnover	turnover	NOUN
fbem-12567	41	28	is	be	AUX
fbem-12567	41	29	in	in	ADP
fbem-12567	41	30	a	a	DET
fbem-12567	41	31	constant	constant	ADJ
fbem-12567	41	32	state	state	NOUN
fbem-12567	41	33	,	,	PUNCT
fbem-12567	41	34	in	in	ADP
fbem-12567	41	35	the	the	DET
fbem-12567	41	36	long	long	ADJ
fbem-12567	41	37	run	run	NOUN
fbem-12567	41	38	,	,	PUNCT
fbem-12567	41	39	the	the	DET
fbem-12567	41	40	relationship	relationship	NOUN
fbem-12567	41	41	between	between	ADP
fbem-12567	41	42	the	the	DET
fbem-12567	41	43	accountants	accountant	NOUN
fbem-12567	41	44	and	and	CCONJ
fbem-12567	41	45	the	the	DET
fbem-12567	41	46	management	management	NOUN
fbem-12567	41	47	is	be	AUX
fbem-12567	41	48	likely	likely	ADJ
fbem-12567	41	49	to	to	PART
fbem-12567	41	50	become	become	VERB
fbem-12567	41	51	no	no	ADV
fbem-12567	41	52	longer	long	ADV
fbem-12567	41	53	simple	simple	ADJ
fbem-12567	41	54	,	,	PUNCT
fbem-12567	41	55	mixed	mixed	ADJ
fbem-12567	41	56	with	with	ADP
fbem-12567	41	57	certain	certain	ADJ
fbem-12567	41	58	personal	personal	ADJ
fbem-12567	41	59	emotions	emotion	NOUN
fbem-12567	41	60	,	,	PUNCT
fbem-12567	41	61	and	and	CCONJ
fbem-12567	41	62	even	even	ADV
fbem-12567	41	63	reach	reach	VERB
fbem-12567	41	64	a	a	DET
fbem-12567	41	65	profit	profit	NOUN
fbem-12567	41	66	exchange	exchange	NOUN
fbem-12567	41	67	.	.	PUNCT
fbem-12567	42	1	this	this	DET
fbem-12567	42	2	accident	accident	NOUN
fbem-12567	42	3	is	be	AUX
fbem-12567	42	4	precisely	precisely	ADV
fbem-12567	42	5	due	due	ADJ
fbem-12567	42	6	to	to	ADP
fbem-12567	42	7	the	the	DET
fbem-12567	42	8	lack	lack	NOUN
fbem-12567	42	9	of	of	ADP
fbem-12567	42	10	independence	independence	NOUN
fbem-12567	42	11	of	of	ADP
fbem-12567	42	12	accountants	accountant	NOUN
fbem-12567	42	13	,	,	PUNCT
fbem-12567	42	14	and	and	CCONJ
fbem-12567	42	15	the	the	DET
fbem-12567	42	16	process	process	NOUN
fbem-12567	42	17	of	of	ADP
fbem-12567	42	18	accounting	accounting	NOUN
fbem-12567	42	19	is	be	AUX
fbem-12567	42	20	mixed	mix	VERB
fbem-12567	42	21	with	with	ADP
fbem-12567	42	22	111	111	NUM
fbem-12567	42	23	various	various	ADJ
fbem-12567	42	24	factors	factor	NOUN
fbem-12567	42	25	that	that	PRON
fbem-12567	42	26	affect	affect	VERB
fbem-12567	42	27	accountants	accountant	NOUN
fbem-12567	42	28	,	,	PUNCT
fbem-12567	42	29	resulting	result	VERB
fbem-12567	42	30	in	in	ADP
fbem-12567	42	31	financial	financial	ADJ
fbem-12567	42	32	fraud	fraud	NOUN
fbem-12567	42	33	.	.	PUNCT
fbem-12567	43	1	this	this	PRON
fbem-12567	43	2	also	also	ADV
fbem-12567	43	3	indirectly	indirectly	ADV
fbem-12567	43	4	highlights	highlight	VERB
fbem-12567	43	5	the	the	DET
fbem-12567	43	6	huge	huge	ADJ
fbem-12567	43	7	problems	problem	NOUN
fbem-12567	43	8	in	in	ADP
fbem-12567	43	9	the	the	DET
fbem-12567	43	10	company	company	NOUN
fbem-12567	43	11	's	's	PART
fbem-12567	43	12	internal	internal	ADJ
fbem-12567	43	13	control	control	NOUN
fbem-12567	43	14	,	,	PUNCT
fbem-12567	43	15	and	and	CCONJ
fbem-12567	43	16	the	the	DET
fbem-12567	43	17	major	major	ADJ
fbem-12567	43	18	flaws	flaw	NOUN
fbem-12567	43	19	in	in	ADP
fbem-12567	43	20	ethics	ethic	NOUN
fbem-12567	43	21	and	and	CCONJ
fbem-12567	43	22	the	the	DET
fbem-12567	43	23	relevant	relevant	ADJ
fbem-12567	43	24	values	value	NOUN
fbem-12567	43	25	of	of	ADP
fbem-12567	43	26	the	the	DET
fbem-12567	43	27	company	company	NOUN
fbem-12567	43	28	's	's	PART
fbem-12567	43	29	management	management	NOUN
fbem-12567	43	30	.	.	PUNCT
fbem-12567	44	1	in	in	ADP
fbem-12567	44	2	2021	2021	NUM
fbem-12567	44	3	,	,	PUNCT
fbem-12567	44	4	the	the	DET
fbem-12567	44	5	two	two	NUM
fbem-12567	44	6	firms	firm	NOUN
fbem-12567	44	7	hired	hire	VERB
fbem-12567	44	8	by	by	ADP
fbem-12567	44	9	hongda	hongda	NOUN
fbem-12567	44	10	new	new	ADJ
fbem-12567	44	11	materials	material	NOUN
fbem-12567	44	12	issued	issue	VERB
fbem-12567	44	13	reservations	reservation	NOUN
fbem-12567	44	14	and	and	CCONJ
fbem-12567	44	15	could	could	AUX
fbem-12567	44	16	not	not	PART
fbem-12567	44	17	express	express	VERB
fbem-12567	44	18	opinions	opinion	NOUN
fbem-12567	44	19	on	on	ADP
fbem-12567	44	20	the	the	DET
fbem-12567	44	21	company	company	NOUN
fbem-12567	44	22	respectively	respectively	ADV
fbem-12567	44	23	,	,	PUNCT
fbem-12567	44	24	so	so	CCONJ
fbem-12567	44	25	until	until	ADP
fbem-12567	44	26	after	after	ADP
fbem-12567	44	27	the	the	DET
fbem-12567	44	28	fraud	fraud	NOUN
fbem-12567	44	29	,	,	PUNCT
fbem-12567	44	30	the	the	DET
fbem-12567	44	31	shortcomings	shortcoming	NOUN
fbem-12567	44	32	of	of	ADP
fbem-12567	44	33	the	the	DET
fbem-12567	44	34	company	company	NOUN
fbem-12567	44	35	's	's	PART
fbem-12567	44	36	internal	internal	ADJ
fbem-12567	44	37	control	control	NOUN
fbem-12567	44	38	system	system	NOUN
fbem-12567	44	39	were	be	AUX
fbem-12567	44	40	gradually	gradually	ADV
fbem-12567	44	41	revealed	reveal	VERB
fbem-12567	44	42	.	.	PUNCT
fbem-12567	45	1	(	(	PUNCT
fbem-12567	45	2	3).the	3).the	DET
fbem-12567	45	3	awareness	awareness	NOUN
fbem-12567	45	4	of	of	ADP
fbem-12567	45	5	corporate	corporate	ADJ
fbem-12567	45	6	social	social	ADJ
fbem-12567	45	7	responsibility	responsibility	NOUN
fbem-12567	45	8	is	be	AUX
fbem-12567	45	9	not	not	PART
fbem-12567	45	10	strong	strong	ADJ
fbem-12567	45	11	hongda	hongda	NOUN
fbem-12567	45	12	new	new	ADJ
fbem-12567	45	13	material	material	NOUN
fbem-12567	45	14	is	be	AUX
fbem-12567	45	15	one	one	NUM
fbem-12567	45	16	of	of	ADP
fbem-12567	45	17	the	the	DET
fbem-12567	45	18	earliest	early	ADJ
fbem-12567	45	19	enterprises	enterprise	NOUN
fbem-12567	45	20	involved	involve	VERB
fbem-12567	45	21	in	in	ADP
fbem-12567	45	22	high	high	ADJ
fbem-12567	45	23	-	-	PUNCT
fbem-12567	45	24	temperature	temperature	NOUN
fbem-12567	45	25	silicone	silicone	NOUN
fbem-12567	45	26	rubber	rubber	NOUN
fbem-12567	45	27	in	in	ADP
fbem-12567	45	28	china	china	PROPN
fbem-12567	45	29	,	,	PUNCT
fbem-12567	45	30	as	as	ADP
fbem-12567	45	31	a	a	DET
fbem-12567	45	32	pioneer	pioneer	NOUN
fbem-12567	45	33	in	in	ADP
fbem-12567	45	34	the	the	DET
fbem-12567	45	35	industry	industry	NOUN
fbem-12567	45	36	,	,	PUNCT
fbem-12567	45	37	it	it	PRON
fbem-12567	45	38	should	should	AUX
fbem-12567	45	39	set	set	VERB
fbem-12567	45	40	a	a	DET
fbem-12567	45	41	good	good	ADJ
fbem-12567	45	42	example	example	NOUN
fbem-12567	45	43	for	for	ADP
fbem-12567	45	44	the	the	DET
fbem-12567	45	45	emerging	emerge	VERB
fbem-12567	45	46	enterprises	enterprise	NOUN
fbem-12567	45	47	behind	behind	ADV
fbem-12567	45	48	.	.	PUNCT
fbem-12567	46	1	however	however	ADV
fbem-12567	46	2	,	,	PUNCT
fbem-12567	46	3	the	the	DET
fbem-12567	46	4	business	business	NOUN
fbem-12567	46	5	operators	operator	NOUN
fbem-12567	46	6	of	of	ADP
fbem-12567	46	7	hongda	hongda	PROPN
fbem-12567	46	8	new	new	ADJ
fbem-12567	46	9	material	material	PROPN
fbem-12567	46	10	hope	hope	VERB
fbem-12567	46	11	that	that	SCONJ
fbem-12567	46	12	the	the	DET
fbem-12567	46	13	information	information	NOUN
fbem-12567	46	14	disclosed	disclose	VERB
fbem-12567	46	15	in	in	ADP
fbem-12567	46	16	the	the	DET
fbem-12567	46	17	financial	financial	ADJ
fbem-12567	46	18	statements	statement	NOUN
fbem-12567	46	19	is	be	AUX
fbem-12567	46	20	conducive	conducive	ADJ
fbem-12567	46	21	to	to	ADP
fbem-12567	46	22	the	the	DET
fbem-12567	46	23	expansion	expansion	NOUN
fbem-12567	46	24	of	of	ADP
fbem-12567	46	25	the	the	DET
fbem-12567	46	26	company	company	NOUN
fbem-12567	46	27	,	,	PUNCT
fbem-12567	46	28	and	and	CCONJ
fbem-12567	46	29	by	by	ADP
fbem-12567	46	30	polishing	polish	VERB
fbem-12567	46	31	the	the	DET
fbem-12567	46	32	company	company	NOUN
fbem-12567	46	33	's	's	PART
fbem-12567	46	34	financial	financial	ADJ
fbem-12567	46	35	statements	statement	NOUN
fbem-12567	46	36	,	,	PUNCT
fbem-12567	46	37	hongda	hongda	NOUN
fbem-12567	46	38	new	new	ADJ
fbem-12567	46	39	materials	material	NOUN
fbem-12567	46	40	shows	show	VERB
fbem-12567	46	41	that	that	SCONJ
fbem-12567	46	42	in	in	ADP
fbem-12567	46	43	addition	addition	NOUN
fbem-12567	46	44	to	to	ADP
fbem-12567	46	45	the	the	DET
fbem-12567	46	46	false	false	ADJ
fbem-12567	46	47	information	information	NOUN
fbem-12567	46	48	in	in	ADP
fbem-12567	46	49	good	good	ADJ
fbem-12567	46	50	operating	operating	NOUN
fbem-12567	46	51	conditions	condition	NOUN
fbem-12567	46	52	,	,	PUNCT
fbem-12567	46	53	coax	coax	ADJ
fbem-12567	46	54	investors	investor	NOUN
fbem-12567	46	55	,	,	PUNCT
fbem-12567	46	56	so	so	SCONJ
fbem-12567	46	57	as	as	SCONJ
fbem-12567	46	58	to	to	PART
fbem-12567	46	59	achieve	achieve	VERB
fbem-12567	46	60	the	the	DET
fbem-12567	46	61	purpose	purpose	NOUN
fbem-12567	46	62	of	of	ADP
fbem-12567	46	63	raising	raise	VERB
fbem-12567	46	64	the	the	DET
fbem-12567	46	65	stock	stock	NOUN
fbem-12567	46	66	price	price	NOUN
fbem-12567	46	67	,	,	PUNCT
fbem-12567	46	68	in	in	ADP
fbem-12567	46	69	order	order	NOUN
fbem-12567	46	70	to	to	PART
fbem-12567	46	71	expand	expand	VERB
fbem-12567	46	72	the	the	DET
fbem-12567	46	73	development	development	NOUN
fbem-12567	46	74	space	space	NOUN
fbem-12567	46	75	of	of	ADP
fbem-12567	46	76	the	the	DET
fbem-12567	46	77	enterprise	enterprise	NOUN
fbem-12567	46	78	through	through	ADP
fbem-12567	46	79	financing	financing	NOUN
fbem-12567	46	80	.	.	PUNCT
fbem-12567	47	1	when	when	SCONJ
fbem-12567	47	2	the	the	DET
fbem-12567	47	3	business	business	NOUN
fbem-12567	47	4	is	be	AUX
fbem-12567	47	5	not	not	PART
fbem-12567	47	6	doing	do	VERB
fbem-12567	47	7	well	well	ADV
fbem-12567	47	8	,	,	PUNCT
fbem-12567	47	9	the	the	DET
fbem-12567	47	10	company	company	NOUN
fbem-12567	47	11	may	may	AUX
fbem-12567	47	12	often	often	ADV
fbem-12567	47	13	choose	choose	VERB
fbem-12567	47	14	to	to	PART
fbem-12567	47	15	use	use	VERB
fbem-12567	47	16	financial	financial	ADJ
fbem-12567	47	17	fraud	fraud	NOUN
fbem-12567	47	18	to	to	PART
fbem-12567	47	19	make	make	VERB
fbem-12567	47	20	the	the	DET
fbem-12567	47	21	company	company	NOUN
fbem-12567	47	22	's	's	PART
fbem-12567	47	23	financial	financial	ADJ
fbem-12567	47	24	statements	statement	NOUN
fbem-12567	47	25	look	look	VERB
fbem-12567	47	26	more	more	ADV
fbem-12567	47	27	potential	potential	ADJ
fbem-12567	47	28	,	,	PUNCT
fbem-12567	47	29	so	so	SCONJ
fbem-12567	47	30	as	as	SCONJ
fbem-12567	47	31	to	to	PART
fbem-12567	47	32	attract	attract	VERB
fbem-12567	47	33	investors	investor	NOUN
fbem-12567	47	34	.	.	PUNCT
fbem-12567	48	1	in	in	ADP
fbem-12567	48	2	addition	addition	NOUN
fbem-12567	48	3	,	,	PUNCT
fbem-12567	48	4	the	the	DET
fbem-12567	48	5	audited	audit	VERB
fbem-12567	48	6	unit	unit	NOUN
fbem-12567	48	7	is	be	AUX
fbem-12567	48	8	hongda	hongda	NOUN
fbem-12567	48	9	new	new	ADJ
fbem-12567	48	10	material	material	NOUN
fbem-12567	48	11	's	's	PART
fbem-12567	48	12	own	own	ADJ
fbem-12567	48	13	internal	internal	ADJ
fbem-12567	48	14	control	control	NOUN
fbem-12567	48	15	management	management	NOUN
fbem-12567	48	16	system	system	NOUN
fbem-12567	48	17	has	have	VERB
fbem-12567	48	18	a	a	DET
fbem-12567	48	19	problem	problem	NOUN
fbem-12567	48	20	,	,	PUNCT
fbem-12567	48	21	when	when	SCONJ
fbem-12567	48	22	the	the	DET
fbem-12567	48	23	executives	executive	NOUN
fbem-12567	48	24	of	of	ADP
fbem-12567	48	25	the	the	DET
fbem-12567	48	26	listed	list	VERB
fbem-12567	48	27	company	company	NOUN
fbem-12567	48	28	choose	choose	VERB
fbem-12567	48	29	to	to	PART
fbem-12567	48	30	commit	commit	VERB
fbem-12567	48	31	financial	financial	ADJ
fbem-12567	48	32	fraud	fraud	NOUN
fbem-12567	48	33	,	,	PUNCT
fbem-12567	48	34	the	the	DET
fbem-12567	48	35	fraud	fraud	NOUN
fbem-12567	48	36	is	be	AUX
fbem-12567	48	37	usually	usually	ADV
fbem-12567	48	38	very	very	ADV
fbem-12567	48	39	hidden	hidden	ADJ
fbem-12567	48	40	and	and	CCONJ
fbem-12567	48	41	difficult	difficult	ADJ
fbem-12567	48	42	to	to	PART
fbem-12567	48	43	be	be	AUX
fbem-12567	48	44	discovered	discover	VERB
fbem-12567	48	45	.	.	PUNCT
fbem-12567	49	1	therefore	therefore	ADV
fbem-12567	49	2	,	,	PUNCT
fbem-12567	49	3	as	as	ADP
fbem-12567	49	4	a	a	DET
fbem-12567	49	5	pioneer	pioneer	NOUN
fbem-12567	49	6	,	,	PUNCT
fbem-12567	49	7	enterprises	enterprise	NOUN
fbem-12567	49	8	do	do	AUX
fbem-12567	49	9	not	not	PART
fbem-12567	49	10	think	think	VERB
fbem-12567	49	11	about	about	ADP
fbem-12567	49	12	their	their	PRON
fbem-12567	49	13	responsibilities	responsibility	NOUN
fbem-12567	49	14	in	in	ADP
fbem-12567	49	15	the	the	DET
fbem-12567	49	16	entire	entire	ADJ
fbem-12567	49	17	industry	industry	NOUN
fbem-12567	49	18	and	and	CCONJ
fbem-12567	49	19	the	the	DET
fbem-12567	49	20	financial	financial	ADJ
fbem-12567	49	21	industry	industry	NOUN
fbem-12567	49	22	.	.	PUNCT
fbem-12567	50	1	(	(	PUNCT
fbem-12567	50	2	4	4	NUM
fbem-12567	50	3	)	)	PUNCT
fbem-12567	50	4	.	.	PUNCT
fbem-12567	51	1	the	the	DET
fbem-12567	51	2	severity	severity	NOUN
fbem-12567	51	3	of	of	ADP
fbem-12567	51	4	securities	security	NOUN
fbem-12567	51	5	penalties	penalty	NOUN
fbem-12567	51	6	is	be	AUX
fbem-12567	51	7	not	not	PART
fbem-12567	51	8	large	large	ADJ
fbem-12567	51	9	it	it	PRON
fbem-12567	51	10	is	be	AUX
fbem-12567	51	11	difficult	difficult	ADJ
fbem-12567	51	12	to	to	PART
fbem-12567	51	13	say	say	VERB
fbem-12567	51	14	that	that	SCONJ
fbem-12567	51	15	the	the	DET
fbem-12567	51	16	occurrence	occurrence	NOUN
fbem-12567	51	17	of	of	ADP
fbem-12567	51	18	hongda	hongda	PROPN
fbem-12567	51	19	new	new	ADJ
fbem-12567	51	20	material	material	PROPN
fbem-12567	51	21	fraud	fraud	PROPN
fbem-12567	51	22	incident	incident	NOUN
fbem-12567	51	23	is	be	AUX
fbem-12567	51	24	not	not	PART
fbem-12567	51	25	related	relate	VERB
fbem-12567	51	26	to	to	ADP
fbem-12567	51	27	the	the	DET
fbem-12567	51	28	low	low	ADJ
fbem-12567	51	29	punishment	punishment	NOUN
fbem-12567	51	30	of	of	ADP
fbem-12567	51	31	the	the	DET
fbem-12567	51	32	supervision	supervision	NOUN
fbem-12567	51	33	and	and	CCONJ
fbem-12567	51	34	management	management	NOUN
fbem-12567	51	35	department	department	NOUN
fbem-12567	51	36	.	.	PUNCT
fbem-12567	52	1	for	for	ADP
fbem-12567	52	2	example	example	NOUN
fbem-12567	52	3	,	,	PUNCT
fbem-12567	52	4	in	in	ADP
fbem-12567	52	5	2014	2014	NUM
fbem-12567	52	6	,	,	PUNCT
fbem-12567	52	7	kangzhi	kangzhi	PROPN
fbem-12567	52	8	pharmaceutical	pharmaceutical	PROPN
fbem-12567	52	9	in	in	ADP
fbem-12567	52	10	other	other	ADJ
fbem-12567	52	11	industries	industry	NOUN
fbem-12567	52	12	was	be	AUX
fbem-12567	52	13	suspected	suspect	VERB
fbem-12567	52	14	of	of	ADP
fbem-12567	52	15	financial	financial	ADJ
fbem-12567	52	16	fraud	fraud	NOUN
fbem-12567	52	17	and	and	CCONJ
fbem-12567	52	18	information	information	NOUN
fbem-12567	52	19	disclosure	disclosure	NOUN
fbem-12567	52	20	violations	violation	NOUN
fbem-12567	52	21	,	,	PUNCT
fbem-12567	52	22	and	and	CCONJ
fbem-12567	52	23	the	the	DET
fbem-12567	52	24	final	final	ADJ
fbem-12567	52	25	punishment	punishment	NOUN
fbem-12567	52	26	was	be	AUX
fbem-12567	52	27	only	only	ADV
fbem-12567	52	28	a	a	DET
fbem-12567	52	29	warning	warning	NOUN
fbem-12567	52	30	and	and	CCONJ
fbem-12567	52	31	a	a	DET
fbem-12567	52	32	fine	fine	NOUN
fbem-12567	52	33	of	of	ADP
fbem-12567	52	34	350,000	350,000	NUM
fbem-12567	52	35	yuan	yuan	NOUN
fbem-12567	52	36	;	;	PUNCT
fbem-12567	52	37	from	from	ADP
fbem-12567	52	38	the	the	DET
fbem-12567	52	39	perspective	perspective	NOUN
fbem-12567	52	40	of	of	ADP
fbem-12567	52	41	costeffectiveness	costeffectiveness	NOUN
fbem-12567	52	42	principle	principle	NOUN
fbem-12567	52	43	,	,	PUNCT
fbem-12567	52	44	the	the	DET
fbem-12567	52	45	huge	huge	ADJ
fbem-12567	52	46	benefits	benefit	NOUN
fbem-12567	52	47	obtained	obtain	VERB
fbem-12567	52	48	by	by	ADP
fbem-12567	52	49	listed	list	VERB
fbem-12567	52	50	companies	company	NOUN
fbem-12567	52	51	from	from	ADP
fbem-12567	52	52	financial	financial	ADJ
fbem-12567	52	53	fraud	fraud	NOUN
fbem-12567	52	54	far	far	ADV
fbem-12567	52	55	exceed	exceed	VERB
fbem-12567	52	56	the	the	DET
fbem-12567	52	57	cost	cost	NOUN
fbem-12567	52	58	of	of	ADP
fbem-12567	52	59	violations	violation	NOUN
fbem-12567	52	60	of	of	ADP
fbem-12567	52	61	laws	law	NOUN
fbem-12567	52	62	and	and	CCONJ
fbem-12567	52	63	regulations	regulation	NOUN
fbem-12567	52	64	,	,	PUNCT
fbem-12567	52	65	so	so	SCONJ
fbem-12567	52	66	the	the	DET
fbem-12567	52	67	punishment	punishment	NOUN
fbem-12567	52	68	for	for	ADP
fbem-12567	52	69	financial	financial	ADJ
fbem-12567	52	70	fraud	fraud	NOUN
fbem-12567	52	71	is	be	AUX
fbem-12567	52	72	too	too	ADV
fbem-12567	52	73	light	light	ADJ
fbem-12567	52	74	,	,	PUNCT
fbem-12567	52	75	and	and	CCONJ
fbem-12567	52	76	it	it	PRON
fbem-12567	52	77	will	will	AUX
fbem-12567	52	78	still	still	ADV
fbem-12567	52	79	be	be	AUX
fbem-12567	52	80	repeatedly	repeatedly	ADV
fbem-12567	52	81	prohibited	prohibit	VERB
fbem-12567	52	82	.	.	PUNCT
fbem-12567	53	1	in	in	ADP
fbem-12567	53	2	addition	addition	NOUN
fbem-12567	53	3	,	,	PUNCT
fbem-12567	53	4	accounting	accounting	NOUN
fbem-12567	53	5	fraud	fraud	NOUN
fbem-12567	53	6	cases	case	NOUN
fbem-12567	53	7	in	in	ADP
fbem-12567	53	8	china	china	PROPN
fbem-12567	53	9	's	's	PART
fbem-12567	53	10	securities	security	NOUN
fbem-12567	53	11	market	market	NOUN
fbem-12567	53	12	have	have	AUX
fbem-12567	53	13	occurred	occur	VERB
fbem-12567	53	14	repeatedly	repeatedly	ADV
fbem-12567	53	15	,	,	PUNCT
fbem-12567	53	16	and	and	CCONJ
fbem-12567	53	17	the	the	DET
fbem-12567	53	18	scale	scale	NOUN
fbem-12567	53	19	and	and	CCONJ
fbem-12567	53	20	nature	nature	NOUN
fbem-12567	53	21	of	of	ADP
fbem-12567	53	22	data	datum	NOUN
fbem-12567	53	23	fraud	fraud	NOUN
fbem-12567	53	24	are	be	AUX
fbem-12567	53	25	getting	get	VERB
fbem-12567	53	26	bigger	big	ADJ
fbem-12567	53	27	and	and	CCONJ
fbem-12567	53	28	bigger	big	ADJ
fbem-12567	53	29	,	,	PUNCT
fbem-12567	53	30	which	which	PRON
fbem-12567	53	31	is	be	AUX
fbem-12567	53	32	essentially	essentially	ADV
fbem-12567	53	33	inseparable	inseparable	ADJ
fbem-12567	53	34	from	from	ADP
fbem-12567	53	35	the	the	DET
fbem-12567	53	36	imperfect	imperfect	ADJ
fbem-12567	53	37	market	market	NOUN
fbem-12567	53	38	supervision	supervision	NOUN
fbem-12567	53	39	mechanism	mechanism	NOUN
fbem-12567	53	40	.	.	PUNCT
fbem-12567	54	1	however	however	ADV
fbem-12567	54	2	,	,	PUNCT
fbem-12567	54	3	fortunately	fortunately	ADV
fbem-12567	54	4	,	,	PUNCT
fbem-12567	54	5	with	with	ADP
fbem-12567	54	6	the	the	DET
fbem-12567	54	7	introduction	introduction	NOUN
fbem-12567	54	8	of	of	ADP
fbem-12567	54	9	the	the	DET
fbem-12567	54	10	new	new	ADJ
fbem-12567	54	11	securities	security	NOUN
fbem-12567	54	12	law	law	NOUN
fbem-12567	54	13	,	,	PUNCT
fbem-12567	54	14	the	the	DET
fbem-12567	54	15	problem	problem	NOUN
fbem-12567	54	16	of	of	ADP
fbem-12567	54	17	insufficient	insufficient	ADJ
fbem-12567	54	18	penalties	penalty	NOUN
fbem-12567	54	19	for	for	ADP
fbem-12567	54	20	audit	audit	NOUN
fbem-12567	54	21	failures	failure	NOUN
fbem-12567	54	22	of	of	ADP
fbem-12567	54	23	accounting	accounting	NOUN
fbem-12567	54	24	firms	firm	NOUN
fbem-12567	54	25	and	and	CCONJ
fbem-12567	54	26	financial	financial	ADJ
fbem-12567	54	27	fraud	fraud	NOUN
fbem-12567	54	28	of	of	ADP
fbem-12567	54	29	listed	list	VERB
fbem-12567	54	30	companies	company	NOUN
fbem-12567	54	31	will	will	AUX
fbem-12567	54	32	be	be	AUX
fbem-12567	54	33	gradually	gradually	ADV
fbem-12567	54	34	solved	solve	VERB
fbem-12567	54	35	,	,	PUNCT
fbem-12567	54	36	and	and	CCONJ
fbem-12567	54	37	the	the	DET
fbem-12567	54	38	nature	nature	NOUN
fbem-12567	54	39	and	and	CCONJ
fbem-12567	54	40	degree	degree	NOUN
fbem-12567	54	41	of	of	ADP
fbem-12567	54	42	punishment	punishment	NOUN
fbem-12567	54	43	will	will	AUX
fbem-12567	54	44	also	also	ADV
fbem-12567	54	45	be	be	AUX
fbem-12567	54	46	related	relate	VERB
fbem-12567	54	47	to	to	ADP
fbem-12567	54	48	the	the	DET
fbem-12567	54	49	judgment	judgment	NOUN
fbem-12567	54	50	before	before	ADP
fbem-12567	54	51	the	the	DET
fbem-12567	54	52	implementation	implementation	NOUN
fbem-12567	54	53	of	of	ADP
fbem-12567	54	54	the	the	DET
fbem-12567	54	55	act	act	NOUN
fbem-12567	54	56	,	,	PUNCT
fbem-12567	54	57	so	so	SCONJ
fbem-12567	54	58	as	as	SCONJ
fbem-12567	54	59	to	to	PART
fbem-12567	54	60	provide	provide	VERB
fbem-12567	54	61	a	a	DET
fbem-12567	54	62	sufficient	sufficient	ADJ
fbem-12567	54	63	deterrent	deterrent	NOUN
fbem-12567	54	64	to	to	ADP
fbem-12567	54	65	potential	potential	ADJ
fbem-12567	54	66	fraudsters	fraudster	NOUN
fbem-12567	54	67	.	.	PUNCT
fbem-12567	55	1	[	[	X
fbem-12567	55	2	6	6	NUM
fbem-12567	55	3	]	]	SYM
fbem-12567	55	4	4	4	NUM
fbem-12567	55	5	.	.	PUNCT
fbem-12567	55	6	countermeasures	countermeasure	NOUN
fbem-12567	55	7	and	and	CCONJ
fbem-12567	55	8	suggestions	suggestion	NOUN
fbem-12567	55	9	(	(	PUNCT
fbem-12567	55	10	1	1	X
fbem-12567	55	11	)	)	PUNCT
fbem-12567	55	12	improve	improve	VERB
fbem-12567	55	13	the	the	DET
fbem-12567	55	14	quality	quality	NOUN
fbem-12567	55	15	of	of	ADP
fbem-12567	55	16	financial	financial	ADJ
fbem-12567	55	17	personnel	personnel	NOUN
fbem-12567	55	18	most	most	ADJ
fbem-12567	55	19	of	of	ADP
fbem-12567	55	20	the	the	DET
fbem-12567	55	21	financial	financial	ADJ
fbem-12567	55	22	fraud	fraud	NOUN
fbem-12567	55	23	incidents	incident	NOUN
fbem-12567	55	24	are	be	AUX
fbem-12567	55	25	due	due	ADJ
fbem-12567	55	26	to	to	ADP
fbem-12567	55	27	the	the	DET
fbem-12567	55	28	low	low	ADJ
fbem-12567	55	29	moral	moral	ADJ
fbem-12567	55	30	level	level	NOUN
fbem-12567	55	31	of	of	ADP
fbem-12567	55	32	management	management	NOUN
fbem-12567	55	33	,	,	PUNCT
fbem-12567	55	34	hoping	hope	VERB
fbem-12567	55	35	to	to	PART
fbem-12567	55	36	obtain	obtain	VERB
fbem-12567	55	37	more	more	ADJ
fbem-12567	55	38	capital	capital	NOUN
fbem-12567	55	39	investment	investment	NOUN
fbem-12567	55	40	or	or	CCONJ
fbem-12567	55	41	cash	cash	VERB
fbem-12567	55	42	out	out	ADP
fbem-12567	55	43	by	by	ADP
fbem-12567	55	44	deceiving	deceive	VERB
fbem-12567	55	45	investors	investor	NOUN
fbem-12567	55	46	.	.	PUNCT
fbem-12567	56	1	therefore	therefore	ADV
fbem-12567	56	2	,	,	PUNCT
fbem-12567	56	3	more	more	ADJ
fbem-12567	56	4	attention	attention	NOUN
fbem-12567	56	5	and	and	CCONJ
fbem-12567	56	6	supervision	supervision	NOUN
fbem-12567	56	7	should	should	AUX
fbem-12567	56	8	be	be	AUX
fbem-12567	56	9	paid	pay	VERB
fbem-12567	56	10	to	to	ADP
fbem-12567	56	11	the	the	DET
fbem-12567	56	12	comprehensive	comprehensive	ADJ
fbem-12567	56	13	quality	quality	NOUN
fbem-12567	56	14	of	of	ADP
fbem-12567	56	15	the	the	DET
fbem-12567	56	16	company	company	NOUN
fbem-12567	56	17	's	's	PART
fbem-12567	56	18	internal	internal	ADJ
fbem-12567	56	19	management	management	NOUN
fbem-12567	56	20	and	and	CCONJ
fbem-12567	56	21	more	more	ADJ
fbem-12567	56	22	financial	financial	ADJ
fbem-12567	56	23	staff	staff	NOUN
fbem-12567	56	24	.	.	PUNCT
fbem-12567	57	1	for	for	ADP
fbem-12567	57	2	most	most	ADJ
fbem-12567	57	3	accounting	accounting	NOUN
fbem-12567	57	4	firms	firm	NOUN
fbem-12567	57	5	,	,	PUNCT
fbem-12567	57	6	factors	factor	NOUN
fbem-12567	57	7	such	such	ADJ
fbem-12567	57	8	as	as	ADP
fbem-12567	57	9	self	self	NOUN
fbem-12567	57	10	-	-	PUNCT
fbem-12567	57	11	interest	interest	NOUN
fbem-12567	57	12	,	,	PUNCT
fbem-12567	57	13	self	self	NOUN
fbem-12567	57	14	-	-	PUNCT
fbem-12567	57	15	evaluation	evaluation	NOUN
fbem-12567	57	16	,	,	PUNCT
fbem-12567	57	17	over	over	ADP
fbem-12567	57	18	-	-	PUNCT
fbem-12567	57	19	promotion	promotion	NOUN
fbem-12567	57	20	,	,	PUNCT
fbem-12567	57	21	close	close	ADJ
fbem-12567	57	22	relationships	relationship	NOUN
fbem-12567	57	23	and	and	CCONJ
fbem-12567	57	24	external	external	ADJ
fbem-12567	57	25	pressure	pressure	NOUN
fbem-12567	57	26	will	will	AUX
fbem-12567	57	27	adversely	adversely	ADV
fbem-12567	57	28	affect	affect	VERB
fbem-12567	57	29	the	the	DET
fbem-12567	57	30	ethical	ethical	ADJ
fbem-12567	57	31	aspects	aspect	NOUN
fbem-12567	57	32	of	of	ADP
fbem-12567	57	33	auditors	auditor	NOUN
fbem-12567	57	34	,	,	PUNCT
fbem-12567	57	35	thereby	thereby	ADV
fbem-12567	57	36	promoting	promote	VERB
fbem-12567	57	37	financial	financial	ADJ
fbem-12567	57	38	fraud	fraud	NOUN
fbem-12567	57	39	.	.	PUNCT
fbem-12567	58	1	therefore	therefore	ADV
fbem-12567	58	2	,	,	PUNCT
fbem-12567	58	3	financial	financial	ADJ
fbem-12567	58	4	personnel	personnel	NOUN
fbem-12567	58	5	should	should	AUX
fbem-12567	58	6	adhere	adhere	VERB
fbem-12567	58	7	to	to	ADP
fbem-12567	58	8	the	the	DET
fbem-12567	58	9	basic	basic	ADJ
fbem-12567	58	10	principles	principle	NOUN
fbem-12567	58	11	of	of	ADP
fbem-12567	58	12	professional	professional	ADJ
fbem-12567	58	13	ethics	ethic	NOUN
fbem-12567	58	14	,	,	PUNCT
fbem-12567	58	15	maintain	maintain	VERB
fbem-12567	58	16	their	their	PRON
fbem-12567	58	17	independence	independence	NOUN
fbem-12567	58	18	in	in	ADP
fbem-12567	58	19	assurance	assurance	NOUN
fbem-12567	58	20	,	,	PUNCT
fbem-12567	58	21	maintain	maintain	VERB
fbem-12567	58	22	integrity	integrity	NOUN
fbem-12567	58	23	and	and	CCONJ
fbem-12567	58	24	integrity	integrity	NOUN
fbem-12567	58	25	,	,	PUNCT
fbem-12567	58	26	and	and	CCONJ
fbem-12567	58	27	maintain	maintain	VERB
fbem-12567	58	28	objectivity	objectivity	NOUN
fbem-12567	58	29	and	and	CCONJ
fbem-12567	58	30	fairness	fairness	NOUN
fbem-12567	58	31	when	when	SCONJ
fbem-12567	58	32	providing	provide	VERB
fbem-12567	58	33	company	company	NOUN
fbem-12567	58	34	information	information	NOUN
fbem-12567	58	35	for	for	ADP
fbem-12567	58	36	financial	financial	ADJ
fbem-12567	58	37	statements	statement	NOUN
fbem-12567	58	38	.	.	PUNCT
fbem-12567	59	1	the	the	DET
fbem-12567	59	2	real	real	ADJ
fbem-12567	59	3	situation	situation	NOUN
fbem-12567	59	4	of	of	ADP
fbem-12567	59	5	the	the	DET
fbem-12567	59	6	market	market	NOUN
fbem-12567	59	7	can	can	AUX
fbem-12567	59	8	not	not	PART
fbem-12567	59	9	be	be	AUX
fbem-12567	59	10	concealed	conceal	VERB
fbem-12567	59	11	,	,	PUNCT
fbem-12567	59	12	and	and	CCONJ
fbem-12567	59	13	any	any	DET
fbem-12567	59	14	financial	financial	ADJ
fbem-12567	59	15	whitewashing	whitewashing	NOUN
fbem-12567	59	16	operation	operation	NOUN
fbem-12567	59	17	is	be	AUX
fbem-12567	59	18	to	to	PART
fbem-12567	59	19	quench	quench	VERB
fbem-12567	59	20	thirst	thirst	NOUN
fbem-12567	59	21	.	.	PUNCT
fbem-12567	60	1	certified	certify	VERB
fbem-12567	60	2	public	public	ADJ
fbem-12567	60	3	accountants	accountant	NOUN
fbem-12567	60	4	should	should	AUX
fbem-12567	60	5	also	also	ADV
fbem-12567	60	6	always	always	ADV
fbem-12567	60	7	pay	pay	VERB
fbem-12567	60	8	attention	attention	NOUN
fbem-12567	60	9	to	to	ADP
fbem-12567	60	10	improving	improve	VERB
fbem-12567	60	11	their	their	PRON
fbem-12567	60	12	own	own	ADJ
fbem-12567	60	13	professional	professional	ADJ
fbem-12567	60	14	quality	quality	NOUN
fbem-12567	60	15	,	,	PUNCT
fbem-12567	60	16	maintain	maintain	VERB
fbem-12567	60	17	their	their	PRON
fbem-12567	60	18	audit	audit	NOUN
fbem-12567	60	19	independence	independence	NOUN
fbem-12567	60	20	,	,	PUNCT
fbem-12567	60	21	and	and	CCONJ
fbem-12567	60	22	always	always	ADV
fbem-12567	60	23	pay	pay	VERB
fbem-12567	60	24	attention	attention	NOUN
fbem-12567	60	25	to	to	ADP
fbem-12567	60	26	improving	improve	VERB
fbem-12567	60	27	their	their	PRON
fbem-12567	60	28	business	business	NOUN
fbem-12567	60	29	capabilities	capability	NOUN
fbem-12567	60	30	,	,	PUNCT
fbem-12567	60	31	maintain	maintain	VERB
fbem-12567	60	32	audit	audit	NOUN
fbem-12567	60	33	independence	independence	NOUN
fbem-12567	60	34	,	,	PUNCT
fbem-12567	60	35	and	and	CCONJ
fbem-12567	60	36	consciously	consciously	ADV
fbem-12567	60	37	avoid	avoid	VERB
fbem-12567	60	38	the	the	DET
fbem-12567	60	39	interests	interest	NOUN
fbem-12567	60	40	of	of	ADP
fbem-12567	60	41	the	the	DET
fbem-12567	60	42	audited	audit	VERB
fbem-12567	60	43	unit	unit	NOUN
fbem-12567	60	44	to	to	PART
fbem-12567	60	45	reduce	reduce	VERB
fbem-12567	60	46	the	the	DET
fbem-12567	60	47	risk	risk	NOUN
fbem-12567	60	48	of	of	ADP
fbem-12567	60	49	audit	audit	NOUN
fbem-12567	60	50	failure	failure	NOUN
fbem-12567	60	51	.	.	PUNCT
fbem-12567	61	1	it	it	PRON
fbem-12567	61	2	is	be	AUX
fbem-12567	61	3	suggested	suggest	VERB
fbem-12567	61	4	that	that	SCONJ
fbem-12567	61	5	the	the	DET
fbem-12567	61	6	institute	institute	NOUN
fbem-12567	61	7	of	of	ADP
fbem-12567	61	8	certified	certify	VERB
fbem-12567	61	9	public	public	ADJ
fbem-12567	61	10	accountants	accountant	NOUN
fbem-12567	61	11	must	must	AUX
fbem-12567	61	12	establish	establish	VERB
fbem-12567	61	13	a	a	DET
fbem-12567	61	14	mandatory	mandatory	ADJ
fbem-12567	61	15	professional	professional	ADJ
fbem-12567	61	16	ethics	ethic	NOUN
fbem-12567	61	17	education	education	NOUN
fbem-12567	61	18	system	system	NOUN
fbem-12567	61	19	,	,	PUNCT
fbem-12567	61	20	for	for	ADP
fbem-12567	61	21	example	example	NOUN
fbem-12567	61	22	,	,	PUNCT
fbem-12567	61	23	mandatory	mandatory	ADJ
fbem-12567	61	24	professional	professional	ADJ
fbem-12567	61	25	ethics	ethic	NOUN
fbem-12567	61	26	training	training	NOUN
fbem-12567	61	27	for	for	ADP
fbem-12567	61	28	certified	certified	ADJ
fbem-12567	61	29	public	public	ADJ
fbem-12567	61	30	accountants	accountant	NOUN
fbem-12567	61	31	every	every	DET
fbem-12567	61	32	year	year	NOUN
fbem-12567	61	33	.	.	PUNCT
fbem-12567	62	1	through	through	ADP
fbem-12567	62	2	the	the	DET
fbem-12567	62	3	systematic	systematic	ADJ
fbem-12567	62	4	training	training	NOUN
fbem-12567	62	5	of	of	ADP
fbem-12567	62	6	professional	professional	ADJ
fbem-12567	62	7	ethics	ethic	NOUN
fbem-12567	62	8	for	for	ADP
fbem-12567	62	9	current	current	ADJ
fbem-12567	62	10	certified	certify	VERB
fbem-12567	62	11	public	public	ADJ
fbem-12567	62	12	accountants	accountant	NOUN
fbem-12567	62	13	in	in	ADP
fbem-12567	62	14	batches	batch	NOUN
fbem-12567	62	15	and	and	CCONJ
fbem-12567	62	16	stages	stage	NOUN
fbem-12567	62	17	,	,	PUNCT
fbem-12567	62	18	so	so	SCONJ
fbem-12567	62	19	that	that	SCONJ
fbem-12567	62	20	they	they	PRON
fbem-12567	62	21	can	can	AUX
fbem-12567	62	22	always	always	ADV
fbem-12567	62	23	maintain	maintain	VERB
fbem-12567	62	24	"	"	PUNCT
fbem-12567	62	25	walking	walk	VERB
fbem-12567	62	26	on	on	ADP
fbem-12567	62	27	thin	thin	ADJ
fbem-12567	62	28	ice	ice	NOUN
fbem-12567	62	29	"	"	PUNCT
fbem-12567	62	30	in	in	ADP
fbem-12567	62	31	practice	practice	NOUN
fbem-12567	62	32	.	.	PUNCT
fbem-12567	63	1	[	[	X
fbem-12567	63	2	7	7	NUM
fbem-12567	63	3	]	]	SYM
fbem-12567	63	4	(	(	PUNCT
fbem-12567	63	5	2	2	X
fbem-12567	63	6	)	)	PUNCT
fbem-12567	63	7	strengthen	strengthen	VERB
fbem-12567	63	8	the	the	DET
fbem-12567	63	9	internal	internal	ADJ
fbem-12567	63	10	control	control	NOUN
fbem-12567	63	11	system	system	NOUN
fbem-12567	63	12	the	the	DET
fbem-12567	63	13	internal	internal	ADJ
fbem-12567	63	14	control	control	NOUN
fbem-12567	63	15	system	system	NOUN
fbem-12567	63	16	is	be	AUX
fbem-12567	63	17	the	the	DET
fbem-12567	63	18	measures	measure	NOUN
fbem-12567	63	19	,	,	PUNCT
fbem-12567	63	20	methods	method	NOUN
fbem-12567	63	21	and	and	CCONJ
fbem-12567	63	22	procedures	procedure	NOUN
fbem-12567	63	23	established	establish	VERB
fbem-12567	63	24	within	within	ADP
fbem-12567	63	25	the	the	DET
fbem-12567	63	26	unit	unit	NOUN
fbem-12567	63	27	to	to	PART
fbem-12567	63	28	make	make	VERB
fbem-12567	63	29	various	various	ADJ
fbem-12567	63	30	business	business	NOUN
fbem-12567	63	31	activities	activity	NOUN
fbem-12567	63	32	interrelated	interrelated	ADJ
fbem-12567	63	33	and	and	CCONJ
fbem-12567	63	34	mutually	mutually	ADV
fbem-12567	63	35	restrictive	restrictive	ADJ
fbem-12567	63	36	.	.	PUNCT
fbem-12567	64	1	the	the	DET
fbem-12567	64	2	internal	internal	ADJ
fbem-12567	64	3	control	control	NOUN
fbem-12567	64	4	system	system	NOUN
fbem-12567	64	5	is	be	AUX
fbem-12567	64	6	also	also	ADV
fbem-12567	64	7	the	the	DET
fbem-12567	64	8	institutional	institutional	ADJ
fbem-12567	64	9	foundation	foundation	NOUN
fbem-12567	64	10	of	of	ADP
fbem-12567	64	11	corporate	corporate	ADJ
fbem-12567	64	12	governance	governance	NOUN
fbem-12567	64	13	and	and	CCONJ
fbem-12567	64	14	the	the	DET
fbem-12567	64	15	core	core	NOUN
fbem-12567	64	16	system	system	NOUN
fbem-12567	64	17	of	of	ADP
fbem-12567	64	18	enterprise	enterprise	NOUN
fbem-12567	64	19	management	management	NOUN
fbem-12567	64	20	.	.	PUNCT
fbem-12567	65	1	lawrence	lawrence	PROPN
fbem-12567	65	2	(	(	PUNCT
fbem-12567	65	3	2009	2009	NUM
fbem-12567	65	4	)	)	PUNCT
fbem-12567	65	5	believes	believe	VERB
fbem-12567	65	6	that	that	SCONJ
fbem-12567	65	7	the	the	DET
fbem-12567	65	8	effectiveness	effectiveness	NOUN
fbem-12567	65	9	of	of	ADP
fbem-12567	65	10	internal	internal	ADJ
fbem-12567	65	11	control	control	NOUN
fbem-12567	65	12	operation	operation	NOUN
fbem-12567	65	13	can	can	AUX
fbem-12567	65	14	test	test	VERB
fbem-12567	65	15	the	the	DET
fbem-12567	65	16	manager	manager	NOUN
fbem-12567	65	17	's	's	PART
fbem-12567	65	18	operating	operating	NOUN
fbem-12567	65	19	ability	ability	NOUN
fbem-12567	65	20	,	,	PUNCT
fbem-12567	65	21	and	and	CCONJ
fbem-12567	65	22	the	the	DET
fbem-12567	65	23	more	more	ADV
fbem-12567	65	24	effective	effective	ADJ
fbem-12567	65	25	the	the	DET
fbem-12567	65	26	internal	internal	ADJ
fbem-12567	65	27	control	control	NOUN
fbem-12567	65	28	system	system	NOUN
fbem-12567	65	29	operates	operate	VERB
fbem-12567	65	30	,	,	PUNCT
fbem-12567	65	31	the	the	PRON
fbem-12567	65	32	higher	high	ADJ
fbem-12567	65	33	the	the	DET
fbem-12567	65	34	ability	ability	NOUN
fbem-12567	65	35	of	of	ADP
fbem-12567	65	36	enterprise	enterprise	NOUN
fbem-12567	65	37	management	management	NOUN
fbem-12567	65	38	,	,	PUNCT
fbem-12567	65	39	the	the	PRON
fbem-12567	65	40	more	more	ADJ
fbem-12567	65	41	it	it	PRON
fbem-12567	65	42	can	can	AUX
fbem-12567	65	43	improve	improve	VERB
fbem-12567	65	44	the	the	DET
fbem-12567	65	45	profitability	profitability	NOUN
fbem-12567	65	46	of	of	ADP
fbem-12567	65	47	the	the	DET
fbem-12567	65	48	enterprise	enterprise	NOUN
fbem-12567	65	49	.	.	PUNCT
fbem-12567	66	1	with	with	ADP
fbem-12567	66	2	the	the	DET
fbem-12567	66	3	rapid	rapid	ADJ
fbem-12567	66	4	development	development	NOUN
fbem-12567	66	5	of	of	ADP
fbem-12567	66	6	the	the	DET
fbem-12567	66	7	internet	internet	NOUN
fbem-12567	66	8	,	,	PUNCT
fbem-12567	66	9	the	the	DET
fbem-12567	66	10	internal	internal	ADJ
fbem-12567	66	11	management	management	NOUN
fbem-12567	66	12	and	and	CCONJ
fbem-12567	66	13	supervision	supervision	NOUN
fbem-12567	66	14	of	of	ADP
fbem-12567	66	15	enterprises	enterprise	NOUN
fbem-12567	66	16	have	have	AUX
fbem-12567	66	17	also	also	ADV
fbem-12567	66	18	undergone	undergo	VERB
fbem-12567	66	19	essential	essential	ADJ
fbem-12567	66	20	changes	change	NOUN
fbem-12567	66	21	,	,	PUNCT
fbem-12567	66	22	if	if	SCONJ
fbem-12567	66	23	enterprises	enterprise	NOUN
fbem-12567	66	24	ignore	ignore	VERB
fbem-12567	66	25	the	the	DET
fbem-12567	66	26	role	role	NOUN
fbem-12567	66	27	of	of	ADP
fbem-12567	66	28	internal	internal	ADJ
fbem-12567	66	29	control	control	NOUN
fbem-12567	66	30	,	,	PUNCT
fbem-12567	66	31	it	it	PRON
fbem-12567	66	32	is	be	AUX
fbem-12567	66	33	possible	possible	ADJ
fbem-12567	66	34	to	to	PART
fbem-12567	66	35	breed	breed	VERB
fbem-12567	66	36	internal	internal	ADJ
fbem-12567	66	37	corruption	corruption	NOUN
fbem-12567	66	38	,	,	PUNCT
fbem-12567	66	39	so	so	SCONJ
fbem-12567	66	40	enterprises	enterprise	NOUN
fbem-12567	66	41	must	must	AUX
fbem-12567	66	42	eradicate	eradicate	VERB
fbem-12567	66	43	corruption	corruption	NOUN
fbem-12567	66	44	from	from	ADP
fbem-12567	66	45	the	the	DET
fbem-12567	66	46	source	source	NOUN
fbem-12567	66	47	and	and	CCONJ
fbem-12567	66	48	build	build	VERB
fbem-12567	66	49	an	an	DET
fbem-12567	66	50	anti	anti	ADJ
fbem-12567	66	51	-	-	ADJ
fbem-12567	66	52	corruption	corruption	ADJ
fbem-12567	66	53	system	system	NOUN
fbem-12567	66	54	around	around	ADP
fbem-12567	66	55	the	the	DET
fbem-12567	66	56	construction	construction	NOUN
fbem-12567	66	57	of	of	ADP
fbem-12567	66	58	clean	clean	ADJ
fbem-12567	66	59	government	government	NOUN
fbem-12567	66	60	.	.	PUNCT
fbem-12567	67	1	for	for	ADP
fbem-12567	67	2	example	example	NOUN
fbem-12567	67	3	,	,	PUNCT
fbem-12567	67	4	for	for	ADP
fbem-12567	67	5	the	the	DET
fbem-12567	67	6	control	control	NOUN
fbem-12567	67	7	of	of	ADP
fbem-12567	67	8	the	the	DET
fbem-12567	67	9	accounting	accounting	NOUN
fbem-12567	67	10	system	system	NOUN
fbem-12567	67	11	,	,	PUNCT
fbem-12567	67	12	enterprises	enterprise	NOUN
fbem-12567	67	13	need	need	VERB
fbem-12567	67	14	to	to	PART
fbem-12567	67	15	strengthen	strengthen	VERB
fbem-12567	67	16	the	the	DET
fbem-12567	67	17	daily	daily	ADJ
fbem-12567	67	18	operation	operation	NOUN
fbem-12567	67	19	and	and	CCONJ
fbem-12567	67	20	standardized	standardized	ADJ
fbem-12567	67	21	management	management	NOUN
fbem-12567	67	22	of	of	ADP
fbem-12567	67	23	accounting	accounting	NOUN
fbem-12567	67	24	personnel	personnel	NOUN
fbem-12567	67	25	and	and	CCONJ
fbem-12567	67	26	related	relate	VERB
fbem-12567	67	27	personnel	personnel	NOUN
fbem-12567	67	28	,	,	PUNCT
fbem-12567	67	29	reasonably	reasonably	ADV
fbem-12567	67	30	set	set	VERB
fbem-12567	67	31	up	up	ADP
fbem-12567	67	32	posts	post	NOUN
fbem-12567	67	33	,	,	PUNCT
fbem-12567	67	34	clarify	clarify	VERB
fbem-12567	67	35	the	the	DET
fbem-12567	67	36	scope	scope	NOUN
fbem-12567	67	37	of	of	ADP
fbem-12567	67	38	rights	right	NOUN
fbem-12567	67	39	and	and	CCONJ
fbem-12567	67	40	responsibilities	responsibility	NOUN
fbem-12567	67	41	,	,	PUNCT
fbem-12567	67	42	approval	approval	NOUN
fbem-12567	67	43	procedures	procedure	NOUN
fbem-12567	67	44	and	and	CCONJ
fbem-12567	67	45	scope	scope	NOUN
fbem-12567	67	46	of	of	ADP
fbem-12567	67	47	authority	authority	NOUN
fbem-12567	67	48	of	of	ADP
fbem-12567	67	49	each	each	DET
fbem-12567	67	50	person	person	NOUN
fbem-12567	67	51	in	in	ADP
fbem-12567	67	52	the	the	DET
fbem-12567	67	53	post	post	NOUN
fbem-12567	67	54	,	,	PUNCT
fbem-12567	67	55	so	so	SCONJ
fbem-12567	67	56	that	that	SCONJ
fbem-12567	67	57	each	each	DET
fbem-12567	67	58	position	position	NOUN
fbem-12567	67	59	can	can	AUX
fbem-12567	67	60	form	form	VERB
fbem-12567	67	61	an	an	DET
fbem-12567	67	62	internal	internal	ADJ
fbem-12567	67	63	control	control	NOUN
fbem-12567	67	64	situation	situation	NOUN
fbem-12567	67	65	of	of	ADP
fbem-12567	67	66	mutual	mutual	ADJ
fbem-12567	67	67	supervision	supervision	NOUN
fbem-12567	67	68	and	and	CCONJ
fbem-12567	67	69	constraint	constraint	NOUN
fbem-12567	67	70	,	,	PUNCT
fbem-12567	67	71	and	and	CCONJ
fbem-12567	67	72	effectively	effectively	ADV
fbem-12567	67	73	avoid	avoid	VERB
fbem-12567	67	74	the	the	DET
fbem-12567	67	75	occurrence	occurrence	NOUN
fbem-12567	67	76	of	of	ADP
fbem-12567	67	77	favoritism	favoritism	NOUN
fbem-12567	67	78	.	.	PUNCT
fbem-12567	68	1	to	to	PART
fbem-12567	68	2	improve	improve	VERB
fbem-12567	68	3	the	the	DET
fbem-12567	68	4	professional	professional	ADJ
fbem-12567	68	5	quality	quality	NOUN
fbem-12567	68	6	of	of	ADP
fbem-12567	68	7	accounting	accounting	NOUN
fbem-12567	68	8	personnel	personnel	NOUN
fbem-12567	68	9	,	,	PUNCT
fbem-12567	68	10	accounting	accounting	NOUN
fbem-12567	68	11	personnel	personnel	NOUN
fbem-12567	68	12	should	should	AUX
fbem-12567	68	13	exercise	exercise	VERB
fbem-12567	68	14	their	their	PRON
fbem-12567	68	15	powers	power	NOUN
fbem-12567	68	16	and	and	CCONJ
fbem-12567	68	17	bear	bear	VERB
fbem-12567	68	18	risks	risk	NOUN
fbem-12567	68	19	within	within	ADP
fbem-12567	68	20	the	the	DET
fbem-12567	68	21	scope	scope	NOUN
fbem-12567	68	22	of	of	ADP
fbem-12567	68	23	authority	authority	NOUN
fbem-12567	68	24	,	,	PUNCT
fbem-12567	68	25	strictly	strictly	ADV
fbem-12567	68	26	control	control	VERB
fbem-12567	68	27	the	the	DET
fbem-12567	68	28	operation	operation	NOUN
fbem-12567	68	29	links	link	NOUN
fbem-12567	68	30	,	,	PUNCT
fbem-12567	68	31	prevent	prevent	VERB
fbem-12567	68	32	the	the	DET
fbem-12567	68	33	occurrence	occurrence	NOUN
fbem-12567	68	34	of	of	ADP
fbem-12567	68	35	violations	violation	NOUN
fbem-12567	68	36	,	,	PUNCT
fbem-12567	68	37	and	and	CCONJ
fbem-12567	68	38	ensure	ensure	VERB
fbem-12567	68	39	the	the	DET
fbem-12567	68	40	safe	safe	ADJ
fbem-12567	68	41	operation	operation	NOUN
fbem-12567	68	42	of	of	ADP
fbem-12567	68	43	the	the	DET
fbem-12567	68	44	system	system	NOUN
fbem-12567	68	45	.	.	PUNCT
fbem-12567	69	1	[	[	X
fbem-12567	69	2	8	8	NUM
fbem-12567	69	3	]	]	PUNCT
fbem-12567	69	4	therefore	therefore	ADV
fbem-12567	69	5	,	,	PUNCT
fbem-12567	69	6	in	in	ADP
fbem-12567	69	7	the	the	DET
fbem-12567	69	8	increasingly	increasingly	ADV
fbem-12567	69	9	competitive	competitive	ADJ
fbem-12567	69	10	external	external	ADJ
fbem-12567	69	11	environment	environment	NOUN
fbem-12567	69	12	,	,	PUNCT
fbem-12567	69	13	in	in	ADP
fbem-12567	69	14	order	order	NOUN
fbem-12567	69	15	to	to	PART
fbem-12567	69	16	enhance	enhance	VERB
fbem-12567	69	17	their	their	PRON
fbem-12567	69	18	competitiveness	competitiveness	NOUN
fbem-12567	69	19	,	,	PUNCT
fbem-12567	69	20	enterprises	enterprise	NOUN
fbem-12567	69	21	need	need	VERB
fbem-12567	69	22	to	to	PART
fbem-12567	69	23	continuously	continuously	ADV
fbem-12567	69	24	improve	improve	VERB
fbem-12567	69	25	internal	internal	ADJ
fbem-12567	69	26	management	management	NOUN
fbem-12567	69	27	,	,	PUNCT
fbem-12567	69	28	improve	improve	VERB
fbem-12567	69	29	work	work	NOUN
fbem-12567	69	30	efficiency	efficiency	NOUN
fbem-12567	69	31	and	and	CCONJ
fbem-12567	69	32	improve	improve	VERB
fbem-12567	69	33	product	product	NOUN
fbem-12567	69	34	quality	quality	NOUN
fbem-12567	69	35	.	.	PUNCT
fbem-12567	70	1	in	in	ADP
fbem-12567	70	2	view	view	NOUN
fbem-12567	70	3	of	of	ADP
fbem-12567	70	4	the	the	DET
fbem-12567	70	5	behavior	behavior	NOUN
fbem-12567	70	6	and	and	CCONJ
fbem-12567	70	7	attitude	attitude	NOUN
fbem-12567	70	8	of	of	ADP
fbem-12567	70	9	the	the	DET
fbem-12567	70	10	management	management	NOUN
fbem-12567	70	11	and	and	CCONJ
fbem-12567	70	12	internal	internal	ADJ
fbem-12567	70	13	staff	staff	NOUN
fbem-12567	70	14	in	in	ADP
fbem-12567	70	15	this	this	DET
fbem-12567	70	16	incident	incident	NOUN
fbem-12567	70	17	,	,	PUNCT
fbem-12567	70	18	hongda	hongda	NOUN
fbem-12567	70	19	new	new	ADJ
fbem-12567	70	20	materials	material	NOUN
fbem-12567	70	21	future	future	NOUN
fbem-12567	70	22	and	and	CCONJ
fbem-12567	70	23	other	other	ADJ
fbem-12567	70	24	companies	company	NOUN
fbem-12567	70	25	should	should	AUX
fbem-12567	70	26	implement	implement	VERB
fbem-12567	70	27	a	a	DET
fbem-12567	70	28	strict	strict	ADJ
fbem-12567	70	29	internal	internal	ADJ
fbem-12567	70	30	control	control	NOUN
fbem-12567	70	31	system	system	NOUN
fbem-12567	70	32	to	to	PART
fbem-12567	70	33	avoid	avoid	VERB
fbem-12567	70	34	improper	improper	ADJ
fbem-12567	70	35	operations	operation	NOUN
fbem-12567	70	36	within	within	ADP
fbem-12567	70	37	the	the	DET
fbem-12567	70	38	company	company	NOUN
fbem-12567	70	39	.	.	PUNCT
fbem-12567	71	1	112	112	NUM
fbem-12567	71	2	(	(	PUNCT
fbem-12567	71	3	3	3	X
fbem-12567	71	4	)	)	PUNCT
fbem-12567	71	5	strengthen	strengthen	VERB
fbem-12567	71	6	awareness	awareness	NOUN
fbem-12567	71	7	of	of	ADP
fbem-12567	71	8	social	social	ADJ
fbem-12567	71	9	responsibility	responsibility	NOUN
fbem-12567	71	10	whether	whether	SCONJ
fbem-12567	71	11	companies	company	NOUN
fbem-12567	71	12	should	should	AUX
fbem-12567	71	13	assume	assume	VERB
fbem-12567	71	14	social	social	ADJ
fbem-12567	71	15	responsibility	responsibility	NOUN
fbem-12567	71	16	has	have	AUX
fbem-12567	71	17	always	always	ADV
fbem-12567	71	18	been	be	AUX
fbem-12567	71	19	a	a	DET
fbem-12567	71	20	topic	topic	NOUN
fbem-12567	71	21	of	of	ADP
fbem-12567	71	22	debate	debate	NOUN
fbem-12567	71	23	.	.	PUNCT
fbem-12567	72	1	from	from	ADP
fbem-12567	72	2	a	a	DET
fbem-12567	72	3	short	short	ADJ
fbem-12567	72	4	-	-	PUNCT
fbem-12567	72	5	term	term	NOUN
fbem-12567	72	6	perspective	perspective	NOUN
fbem-12567	72	7	,	,	PUNCT
fbem-12567	72	8	assuming	assume	VERB
fbem-12567	72	9	social	social	ADJ
fbem-12567	72	10	responsibility	responsibility	NOUN
fbem-12567	72	11	is	be	AUX
fbem-12567	72	12	likely	likely	ADJ
fbem-12567	72	13	to	to	PART
fbem-12567	72	14	reduce	reduce	VERB
fbem-12567	72	15	the	the	DET
fbem-12567	72	16	growth	growth	NOUN
fbem-12567	72	17	rate	rate	NOUN
fbem-12567	72	18	of	of	ADP
fbem-12567	72	19	corporate	corporate	ADJ
fbem-12567	72	20	efficiency	efficiency	NOUN
fbem-12567	72	21	,	,	PUNCT
fbem-12567	72	22	and	and	CCONJ
fbem-12567	72	23	the	the	DET
fbem-12567	72	24	growth	growth	NOUN
fbem-12567	72	25	rate	rate	NOUN
fbem-12567	72	26	of	of	ADP
fbem-12567	72	27	word	word	NOUN
fbem-12567	72	28	of	of	ADP
fbem-12567	72	29	mouth	mouth	NOUN
fbem-12567	72	30	and	and	CCONJ
fbem-12567	72	31	goodwill	goodwill	NOUN
fbem-12567	72	32	is	be	AUX
fbem-12567	72	33	also	also	ADV
fbem-12567	72	34	slower	slow	ADJ
fbem-12567	72	35	.	.	PUNCT
fbem-12567	73	1	some	some	DET
fbem-12567	73	2	articles	article	NOUN
fbem-12567	73	3	show	show	VERB
fbem-12567	73	4	that	that	SCONJ
fbem-12567	73	5	the	the	DET
fbem-12567	73	6	value	value	NOUN
fbem-12567	73	7	creation	creation	NOUN
fbem-12567	73	8	mechanism	mechanism	NOUN
fbem-12567	73	9	of	of	ADP
fbem-12567	73	10	corporate	corporate	ADJ
fbem-12567	73	11	social	social	ADJ
fbem-12567	73	12	responsibility	responsibility	NOUN
fbem-12567	73	13	exists	exist	VERB
fbem-12567	73	14	,	,	PUNCT
fbem-12567	73	15	but	but	CCONJ
fbem-12567	73	16	there	there	PRON
fbem-12567	73	17	is	be	VERB
fbem-12567	73	18	a	a	DET
fbem-12567	73	19	lagging	lag	VERB
fbem-12567	73	20	effect	effect	NOUN
fbem-12567	73	21	.	.	PUNCT
fbem-12567	74	1	from	from	ADP
fbem-12567	74	2	a	a	DET
fbem-12567	74	3	long	long	ADJ
fbem-12567	74	4	-	-	PUNCT
fbem-12567	74	5	term	term	NOUN
fbem-12567	74	6	perspective	perspective	NOUN
fbem-12567	74	7	,	,	PUNCT
fbem-12567	74	8	companies	company	NOUN
fbem-12567	74	9	can	can	AUX
fbem-12567	74	10	create	create	VERB
fbem-12567	74	11	company	company	NOUN
fbem-12567	74	12	value	value	NOUN
fbem-12567	74	13	by	by	ADP
fbem-12567	74	14	fulfilling	fulfil	VERB
fbem-12567	74	15	their	their	PRON
fbem-12567	74	16	social	social	ADJ
fbem-12567	74	17	responsibilities	responsibility	NOUN
fbem-12567	74	18	and	and	CCONJ
fbem-12567	74	19	disclosing	disclose	VERB
fbem-12567	74	20	social	social	ADJ
fbem-12567	74	21	responsibility	responsibility	NOUN
fbem-12567	74	22	information	information	NOUN
fbem-12567	74	23	(	(	PUNCT
fbem-12567	74	24	servaes	servaes	NOUN
fbem-12567	74	25	and	and	CCONJ
fbem-12567	74	26	tamayo	tamayo	NOUN
fbem-12567	74	27	,	,	PUNCT
fbem-12567	74	28	2013	2013	NUM
fbem-12567	74	29	)	)	PUNCT
fbem-12567	74	30	,	,	PUNCT
fbem-12567	74	31	reducing	reduce	VERB
fbem-12567	74	32	risks	risk	NOUN
fbem-12567	74	33	(	(	PUNCT
fbem-12567	74	34	lee	lee	PROPN
fbem-12567	74	35	and	and	CCONJ
fbem-12567	74	36	faff	faff	PROPN
fbem-12567	74	37	,	,	PUNCT
fbem-12567	74	38	2009	2009	NUM
fbem-12567	74	39	)	)	PUNCT
fbem-12567	74	40	,	,	PUNCT
fbem-12567	74	41	reducing	reduce	VERB
fbem-12567	74	42	the	the	DET
fbem-12567	74	43	cost	cost	NOUN
fbem-12567	74	44	of	of	ADP
fbem-12567	74	45	equity	equity	NOUN
fbem-12567	74	46	capital	capital	NOUN
fbem-12567	74	47	(	(	PUNCT
fbem-12567	74	48	dan	dan	PROPN
fbem-12567	74	49	et	et	PROPN
fbem-12567	74	50	al	al	PROPN
fbem-12567	74	51	.	.	PROPN
fbem-12567	74	52	,	,	PUNCT
fbem-12567	74	53	2012	2012	NUM
fbem-12567	74	54	)	)	PUNCT
fbem-12567	74	55	,	,	PUNCT
fbem-12567	74	56	positively	positively	ADV
fbem-12567	74	57	impacting	impact	VERB
fbem-12567	74	58	the	the	DET
fbem-12567	74	59	future	future	ADJ
fbem-12567	74	60	performance	performance	NOUN
fbem-12567	74	61	of	of	ADP
fbem-12567	74	62	the	the	DET
fbem-12567	74	63	business	business	NOUN
fbem-12567	74	64	(	(	PUNCT
fbem-12567	74	65	sylvia	sylvia	PROPN
fbem-12567	74	66	and	and	CCONJ
fbem-12567	74	67	yanivi	yanivi	PROPN
fbem-12567	74	68	,	,	PUNCT
fbem-12567	74	69	2010	2010	NUM
fbem-12567	74	70	)	)	PUNCT
fbem-12567	74	71	,	,	PUNCT
fbem-12567	74	72	and	and	CCONJ
fbem-12567	74	73	improving	improve	VERB
fbem-12567	74	74	product	product	NOUN
fbem-12567	74	75	market	market	NOUN
fbem-12567	74	76	awareness	awareness	NOUN
fbem-12567	74	77	(	(	PUNCT
fbem-12567	74	78	bardos	bardo	NOUN
fbem-12567	74	79	et	et	NOUN
fbem-12567	74	80	al	al	PROPN
fbem-12567	74	81	.	.	PROPN
fbem-12567	74	82	,	,	PUNCT
fbem-12567	74	83	2020	2020	NUM
fbem-12567	74	84	)	)	PUNCT
fbem-12567	74	85	.	.	PUNCT
fbem-12567	75	1	increase	increase	VERB
fbem-12567	75	2	corporate	corporate	ADJ
fbem-12567	75	3	revenue	revenue	NOUN
fbem-12567	75	4	and	and	CCONJ
fbem-12567	75	5	enhance	enhance	VERB
fbem-12567	75	6	company	company	NOUN
fbem-12567	75	7	value	value	NOUN
fbem-12567	75	8	(	(	PUNCT
fbem-12567	75	9	flam	flam	NOUN
fbem-12567	75	10	-	-	PUNCT
fbem-12567	75	11	mer	mer	NOUN
fbem-12567	75	12	,	,	PUNCT
fbem-12567	75	13	2012	2012	NUM
fbem-12567	75	14	)	)	PUNCT
fbem-12567	75	15	.	.	PUNCT
fbem-12567	76	1	similar	similar	ADJ
fbem-12567	76	2	conclusions	conclusion	NOUN
fbem-12567	76	3	have	have	AUX
fbem-12567	76	4	been	be	AUX
fbem-12567	76	5	drawn	draw	VERB
fbem-12567	76	6	by	by	ADP
fbem-12567	76	7	domestic	domestic	ADJ
fbem-12567	76	8	scholars	scholar	NOUN
fbem-12567	76	9	(	(	PUNCT
fbem-12567	76	10	jia	jia	PROPN
fbem-12567	76	11	xingping	xingping	PROPN
fbem-12567	76	12	,	,	PUNCT
fbem-12567	76	13	2016	2016	NUM
fbem-12567	76	14	;	;	PUNCT
fbem-12567	76	15	huang	huang	PROPN
fbem-12567	76	16	et	et	PROPN
fbem-12567	76	17	al	al	PROPN
fbem-12567	76	18	.	.	PROPN
fbem-12567	76	19	,	,	PUNCT
fbem-12567	76	20	2017	2017	NUM
fbem-12567	76	21	;	;	PUNCT
fbem-12567	76	22	tu	tu	PROPN
fbem-12567	76	23	hong	hong	PROPN
fbem-12567	76	24	and	and	CCONJ
fbem-12567	76	25	zheng	zheng	PROPN
fbem-12567	76	26	wei	wei	PROPN
fbem-12567	76	27	,	,	PUNCT
fbem-12567	76	28	2018	2018	NUM
fbem-12567	76	29	;	;	PUNCT
fbem-12567	76	30	zhu	zhu	PROPN
fbem-12567	76	31	qingxiang	qingxiang	NOUN
fbem-12567	76	32	et	et	PROPN
fbem-12567	76	33	al	al	PROPN
fbem-12567	76	34	.	.	PROPN
fbem-12567	76	35	,	,	PUNCT
fbem-12567	76	36	2019	2019	NUM
fbem-12567	76	37	)	)	PUNCT
fbem-12567	76	38	enterprises	enterprise	NOUN
fbem-12567	76	39	should	should	AUX
fbem-12567	76	40	build	build	VERB
fbem-12567	76	41	the	the	DET
fbem-12567	76	42	concept	concept	NOUN
fbem-12567	76	43	of	of	ADP
fbem-12567	76	44	fulfilling	fulfil	VERB
fbem-12567	76	45	social	social	ADJ
fbem-12567	76	46	responsibility	responsibility	NOUN
fbem-12567	76	47	,	,	PUNCT
fbem-12567	76	48	and	and	CCONJ
fbem-12567	76	49	at	at	ADP
fbem-12567	76	50	the	the	DET
fbem-12567	76	51	same	same	ADJ
fbem-12567	76	52	time	time	NOUN
fbem-12567	76	53	standardize	standardize	NOUN
fbem-12567	76	54	and	and	CCONJ
fbem-12567	76	55	promote	promote	VERB
fbem-12567	76	56	the	the	DET
fbem-12567	76	57	performance	performance	NOUN
fbem-12567	76	58	of	of	ADP
fbem-12567	76	59	corporate	corporate	ADJ
fbem-12567	76	60	social	social	ADJ
fbem-12567	76	61	responsibility	responsibility	NOUN
fbem-12567	76	62	by	by	ADP
fbem-12567	76	63	strengthening	strengthen	VERB
fbem-12567	76	64	the	the	DET
fbem-12567	76	65	construction	construction	NOUN
fbem-12567	76	66	of	of	ADP
fbem-12567	76	67	the	the	DET
fbem-12567	76	68	internal	internal	ADJ
fbem-12567	76	69	control	control	NOUN
fbem-12567	76	70	system	system	NOUN
fbem-12567	76	71	of	of	ADP
fbem-12567	76	72	the	the	DET
fbem-12567	76	73	enterprise	enterprise	NOUN
fbem-12567	76	74	,	,	PUNCT
fbem-12567	76	75	while	while	SCONJ
fbem-12567	76	76	effectively	effectively	ADV
fbem-12567	76	77	curbing	curb	VERB
fbem-12567	76	78	management	management	NOUN
fbem-12567	76	79	opportunism	opportunism	NOUN
fbem-12567	76	80	,	,	PUNCT
fbem-12567	76	81	improving	improve	VERB
fbem-12567	76	82	the	the	DET
fbem-12567	76	83	value	value	NOUN
fbem-12567	76	84	creation	creation	NOUN
fbem-12567	76	85	ability	ability	NOUN
fbem-12567	76	86	of	of	ADP
fbem-12567	76	87	social	social	ADJ
fbem-12567	76	88	responsibility	responsibility	NOUN
fbem-12567	76	89	,	,	PUNCT
fbem-12567	76	90	and	and	CCONJ
fbem-12567	76	91	forming	form	VERB
fbem-12567	76	92	a	a	DET
fbem-12567	76	93	virtuous	virtuous	ADJ
fbem-12567	76	94	circle	circle	NOUN
fbem-12567	76	95	between	between	ADP
fbem-12567	76	96	corporate	corporate	ADJ
fbem-12567	76	97	social	social	ADJ
fbem-12567	76	98	responsibility	responsibility	NOUN
fbem-12567	76	99	and	and	CCONJ
fbem-12567	76	100	corporate	corporate	ADJ
fbem-12567	76	101	value	value	NOUN
fbem-12567	76	102	creation	creation	NOUN
fbem-12567	76	103	.	.	PUNCT
fbem-12567	77	1	enterprises	enterprise	NOUN
fbem-12567	77	2	carrying	carry	VERB
fbem-12567	77	3	out	out	ADP
fbem-12567	77	4	social	social	ADJ
fbem-12567	77	5	responsibility	responsibility	NOUN
fbem-12567	77	6	activities	activity	NOUN
fbem-12567	77	7	help	help	VERB
fbem-12567	77	8	them	they	PRON
fbem-12567	77	9	gain	gain	VERB
fbem-12567	77	10	a	a	DET
fbem-12567	77	11	good	good	ADJ
fbem-12567	77	12	reputation	reputation	NOUN
fbem-12567	77	13	and	and	CCONJ
fbem-12567	77	14	further	further	ADJ
fbem-12567	77	15	access	access	NOUN
fbem-12567	77	16	to	to	ADP
fbem-12567	77	17	resources	resource	NOUN
fbem-12567	77	18	,	,	PUNCT
fbem-12567	77	19	thereby	thereby	ADV
fbem-12567	77	20	improving	improve	VERB
fbem-12567	77	21	the	the	DET
fbem-12567	77	22	long	long	ADJ
fbem-12567	77	23	-	-	PUNCT
fbem-12567	77	24	term	term	NOUN
fbem-12567	77	25	competitiveness	competitiveness	NOUN
fbem-12567	77	26	of	of	ADP
fbem-12567	77	27	enterprises	enterprise	NOUN
fbem-12567	77	28	.	.	PUNCT
fbem-12567	78	1	[	[	X
fbem-12567	78	2	9	9	NUM
fbem-12567	78	3	]	]	PUNCT
fbem-12567	78	4	therefore	therefore	ADV
fbem-12567	78	5	,	,	PUNCT
fbem-12567	78	6	for	for	ADP
fbem-12567	78	7	enterprises	enterprise	NOUN
fbem-12567	78	8	,	,	PUNCT
fbem-12567	78	9	firmly	firmly	ADV
fbem-12567	78	10	fulfilling	fulfil	VERB
fbem-12567	78	11	social	social	ADJ
fbem-12567	78	12	responsibilities	responsibility	NOUN
fbem-12567	78	13	is	be	AUX
fbem-12567	78	14	the	the	DET
fbem-12567	78	15	right	right	ADJ
fbem-12567	78	16	choice	choice	NOUN
fbem-12567	78	17	for	for	ADP
fbem-12567	78	18	the	the	DET
fbem-12567	78	19	sustainable	sustainable	ADJ
fbem-12567	78	20	development	development	NOUN
fbem-12567	78	21	of	of	ADP
fbem-12567	78	22	enterprises	enterprise	NOUN
fbem-12567	78	23	.	.	PUNCT
fbem-12567	79	1	[	[	X
fbem-12567	79	2	10	10	NUM
fbem-12567	79	3	]	]	X
fbem-12567	79	4	(	(	PUNCT
fbem-12567	79	5	4	4	X
fbem-12567	79	6	)	)	PUNCT
fbem-12567	79	7	improve	improve	VERB
fbem-12567	79	8	laws	law	NOUN
fbem-12567	79	9	,	,	PUNCT
fbem-12567	79	10	regulations	regulation	NOUN
fbem-12567	79	11	and	and	CCONJ
fbem-12567	79	12	industry	industry	NOUN
fbem-12567	79	13	supervision	supervision	NOUN
fbem-12567	79	14	when	when	SCONJ
fbem-12567	79	15	an	an	DET
fbem-12567	79	16	accounting	accounting	NOUN
fbem-12567	79	17	firm	firm	NOUN
fbem-12567	79	18	was	be	AUX
fbem-12567	79	19	inspected	inspect	VERB
fbem-12567	79	20	by	by	ADP
fbem-12567	79	21	the	the	DET
fbem-12567	79	22	ministry	ministry	PROPN
fbem-12567	79	23	of	of	ADP
fbem-12567	79	24	finance	finance	PROPN
fbem-12567	79	25	for	for	ADP
fbem-12567	79	26	the	the	DET
fbem-12567	79	27	quality	quality	NOUN
fbem-12567	79	28	of	of	ADP
fbem-12567	79	29	accounting	accounting	NOUN
fbem-12567	79	30	information	information	NOUN
fbem-12567	79	31	,	,	PUNCT
fbem-12567	79	32	its	its	PRON
fbem-12567	79	33	audit	audit	NOUN
fbem-12567	79	34	quality	quality	NOUN
fbem-12567	79	35	in	in	ADP
fbem-12567	79	36	that	that	DET
fbem-12567	79	37	year	year	NOUN
fbem-12567	79	38	was	be	AUX
fbem-12567	79	39	significantly	significantly	ADV
fbem-12567	79	40	improved	improve	VERB
fbem-12567	79	41	,	,	PUNCT
fbem-12567	79	42	which	which	PRON
fbem-12567	79	43	was	be	AUX
fbem-12567	79	44	reflected	reflect	VERB
fbem-12567	79	45	in	in	ADP
fbem-12567	79	46	a	a	DET
fbem-12567	79	47	significant	significant	ADJ
fbem-12567	79	48	decrease	decrease	NOUN
fbem-12567	79	49	in	in	ADP
fbem-12567	79	50	the	the	DET
fbem-12567	79	51	degree	degree	NOUN
fbem-12567	79	52	of	of	ADP
fbem-12567	79	53	earnings	earning	NOUN
fbem-12567	79	54	management	management	NOUN
fbem-12567	79	55	of	of	ADP
fbem-12567	79	56	its	its	PRON
fbem-12567	79	57	audit	audit	NOUN
fbem-12567	79	58	clients	client	NOUN
fbem-12567	79	59	,	,	PUNCT
fbem-12567	79	60	a	a	DET
fbem-12567	79	61	significant	significant	ADJ
fbem-12567	79	62	decrease	decrease	NOUN
fbem-12567	79	63	in	in	ADP
fbem-12567	79	64	the	the	DET
fbem-12567	79	65	degree	degree	NOUN
fbem-12567	79	66	of	of	ADP
fbem-12567	79	67	earnings	earning	NOUN
fbem-12567	79	68	management	management	NOUN
fbem-12567	79	69	on	on	ADP
fbem-12567	79	70	the	the	DET
fbem-12567	79	71	weighted	weighted	ADJ
fbem-12567	79	72	average	average	NOUN
fbem-12567	79	73	of	of	ADP
fbem-12567	79	74	clients	client	NOUN
fbem-12567	79	75	'	'	PART
fbem-12567	79	76	total	total	ADJ
fbem-12567	79	77	assets	asset	NOUN
fbem-12567	79	78	at	at	ADP
fbem-12567	79	79	the	the	DET
fbem-12567	79	80	accounting	accounting	NOUN
fbem-12567	79	81	firm	firm	NOUN
fbem-12567	79	82	level	level	NOUN
fbem-12567	79	83	,	,	PUNCT
fbem-12567	79	84	and	and	CCONJ
fbem-12567	79	85	a	a	DET
fbem-12567	79	86	significant	significant	ADJ
fbem-12567	79	87	increase	increase	NOUN
fbem-12567	79	88	in	in	ADP
fbem-12567	79	89	the	the	DET
fbem-12567	79	90	ratio	ratio	NOUN
fbem-12567	79	91	of	of	ADP
fbem-12567	79	92	non	non	ADJ
fbem-12567	79	93	-	-	ADJ
fbem-12567	79	94	standard	standard	ADJ
fbem-12567	79	95	audit	audit	NOUN
fbem-12567	79	96	opinions	opinion	NOUN
fbem-12567	79	97	.	.	PUNCT
fbem-12567	80	1	the	the	DET
fbem-12567	80	2	possible	possible	ADJ
fbem-12567	80	3	reason	reason	NOUN
fbem-12567	80	4	may	may	AUX
fbem-12567	80	5	be	be	AUX
fbem-12567	80	6	that	that	SCONJ
fbem-12567	80	7	the	the	DET
fbem-12567	80	8	ministry	ministry	PROPN
fbem-12567	80	9	of	of	ADP
fbem-12567	80	10	finance	finance	PROPN
fbem-12567	80	11	's	's	PART
fbem-12567	80	12	accounting	accounting	NOUN
fbem-12567	80	13	information	information	NOUN
fbem-12567	80	14	quality	quality	NOUN
fbem-12567	80	15	inspection	inspection	NOUN
fbem-12567	80	16	and	and	CCONJ
fbem-12567	80	17	announcement	announcement	NOUN
fbem-12567	80	18	has	have	VERB
fbem-12567	80	19	a	a	DET
fbem-12567	80	20	deterrent	deterrent	NOUN
fbem-12567	80	21	effect	effect	NOUN
fbem-12567	80	22	,	,	PUNCT
fbem-12567	80	23	and	and	CCONJ
fbem-12567	80	24	accounting	accounting	NOUN
fbem-12567	80	25	firms	firm	NOUN
fbem-12567	80	26	will	will	AUX
fbem-12567	80	27	strive	strive	VERB
fbem-12567	80	28	to	to	PART
fbem-12567	80	29	improve	improve	VERB
fbem-12567	80	30	the	the	DET
fbem-12567	80	31	quality	quality	NOUN
fbem-12567	80	32	of	of	ADP
fbem-12567	80	33	audits	audits	NOUN
fbem-12567	80	34	for	for	ADP
fbem-12567	80	35	reasons	reason	NOUN
fbem-12567	80	36	of	of	ADP
fbem-12567	80	37	reputation	reputation	NOUN
fbem-12567	80	38	,	,	PUNCT
fbem-12567	80	39	thereby	thereby	ADV
fbem-12567	80	40	reducing	reduce	VERB
fbem-12567	80	41	the	the	DET
fbem-12567	80	42	degree	degree	NOUN
fbem-12567	80	43	of	of	ADP
fbem-12567	80	44	earnings	earning	NOUN
fbem-12567	80	45	management	management	NOUN
fbem-12567	80	46	of	of	ADP
fbem-12567	80	47	audit	audit	NOUN
fbem-12567	80	48	clients	client	NOUN
fbem-12567	80	49	.	.	PUNCT
fbem-12567	81	1	[	[	X
fbem-12567	81	2	11	11	NUM
fbem-12567	81	3	]	]	PUNCT
fbem-12567	81	4	the	the	DET
fbem-12567	81	5	conclusions	conclusion	NOUN
fbem-12567	81	6	are	be	AUX
fbem-12567	81	7	also	also	ADV
fbem-12567	81	8	supported	support	VERB
fbem-12567	81	9	by	by	ADP
fbem-12567	81	10	theory	theory	NOUN
fbem-12567	81	11	.	.	PUNCT
fbem-12567	82	1	although	although	SCONJ
fbem-12567	82	2	the	the	DET
fbem-12567	82	3	ministry	ministry	PROPN
fbem-12567	82	4	of	of	ADP
fbem-12567	82	5	finance	finance	PROPN
fbem-12567	82	6	has	have	AUX
fbem-12567	82	7	organized	organize	VERB
fbem-12567	82	8	accounting	accounting	NOUN
fbem-12567	82	9	information	information	NOUN
fbem-12567	82	10	quality	quality	NOUN
fbem-12567	82	11	checks	check	NOUN
fbem-12567	82	12	for	for	ADP
fbem-12567	82	13	decades	decade	NOUN
fbem-12567	82	14	,	,	PUNCT
fbem-12567	82	15	there	there	PRON
fbem-12567	82	16	are	be	VERB
fbem-12567	82	17	still	still	ADV
fbem-12567	82	18	many	many	ADJ
fbem-12567	82	19	imperfections	imperfection	NOUN
fbem-12567	82	20	.	.	PUNCT
fbem-12567	83	1	because	because	SCONJ
fbem-12567	83	2	the	the	DET
fbem-12567	83	3	domestic	domestic	ADJ
fbem-12567	83	4	punishment	punishment	NOUN
fbem-12567	83	5	system	system	NOUN
fbem-12567	83	6	is	be	AUX
fbem-12567	83	7	relatively	relatively	ADV
fbem-12567	83	8	light	light	ADJ
fbem-12567	83	9	,	,	PUNCT
fbem-12567	83	10	the	the	DET
fbem-12567	83	11	firm	firm	NOUN
fbem-12567	83	12	will	will	AUX
fbem-12567	83	13	rely	rely	VERB
fbem-12567	83	14	more	more	ADV
fbem-12567	83	15	on	on	ADP
fbem-12567	83	16	the	the	DET
fbem-12567	83	17	client	client	NOUN
fbem-12567	83	18	's	's	PART
fbem-12567	83	19	ideas	idea	NOUN
fbem-12567	83	20	to	to	PART
fbem-12567	83	21	complete	complete	VERB
fbem-12567	83	22	the	the	DET
fbem-12567	83	23	work	work	NOUN
fbem-12567	83	24	,	,	PUNCT
fbem-12567	83	25	which	which	PRON
fbem-12567	83	26	greatly	greatly	ADV
fbem-12567	83	27	reduces	reduce	VERB
fbem-12567	83	28	the	the	DET
fbem-12567	83	29	effectiveness	effectiveness	NOUN
fbem-12567	83	30	of	of	ADP
fbem-12567	83	31	the	the	DET
fbem-12567	83	32	inspection	inspection	NOUN
fbem-12567	83	33	work	work	NOUN
fbem-12567	83	34	.	.	PUNCT
fbem-12567	84	1	therefore	therefore	ADV
fbem-12567	84	2	,	,	PUNCT
fbem-12567	84	3	the	the	DET
fbem-12567	84	4	work	work	NOUN
fbem-12567	84	5	on	on	ADP
fbem-12567	84	6	the	the	DET
fbem-12567	84	7	intensity	intensity	NOUN
fbem-12567	84	8	of	of	ADP
fbem-12567	84	9	punishment	punishment	NOUN
fbem-12567	84	10	and	and	CCONJ
fbem-12567	84	11	inspection	inspection	NOUN
fbem-12567	84	12	procedures	procedure	NOUN
fbem-12567	84	13	should	should	AUX
fbem-12567	84	14	be	be	AUX
fbem-12567	84	15	further	far	ADV
fbem-12567	84	16	improved	improve	VERB
fbem-12567	84	17	,	,	PUNCT
fbem-12567	84	18	and	and	CCONJ
fbem-12567	84	19	a	a	DET
fbem-12567	84	20	corresponding	corresponding	ADJ
fbem-12567	84	21	compensation	compensation	NOUN
fbem-12567	84	22	mechanism	mechanism	NOUN
fbem-12567	84	23	for	for	ADP
fbem-12567	84	24	fraud	fraud	NOUN
fbem-12567	84	25	liability	liability	NOUN
fbem-12567	84	26	should	should	AUX
fbem-12567	84	27	be	be	AUX
fbem-12567	84	28	established	establish	VERB
fbem-12567	84	29	as	as	ADV
fbem-12567	84	30	soon	soon	ADV
fbem-12567	84	31	as	as	ADP
fbem-12567	84	32	possible	possible	ADJ
fbem-12567	84	33	,	,	PUNCT
fbem-12567	84	34	so	so	SCONJ
fbem-12567	84	35	as	as	SCONJ
fbem-12567	84	36	to	to	PART
fbem-12567	84	37	increase	increase	VERB
fbem-12567	84	38	the	the	DET
fbem-12567	84	39	cost	cost	NOUN
fbem-12567	84	40	of	of	ADP
fbem-12567	84	41	fraud	fraud	NOUN
fbem-12567	84	42	violations	violation	NOUN
fbem-12567	84	43	economically	economically	ADV
fbem-12567	84	44	,	,	PUNCT
fbem-12567	84	45	so	so	SCONJ
fbem-12567	84	46	as	as	SCONJ
fbem-12567	84	47	to	to	PART
fbem-12567	84	48	strengthen	strengthen	VERB
fbem-12567	84	49	the	the	DET
fbem-12567	84	50	risk	risk	NOUN
fbem-12567	84	51	awareness	awareness	NOUN
fbem-12567	84	52	of	of	ADP
fbem-12567	84	53	financial	financial	ADJ
fbem-12567	84	54	personnel	personnel	NOUN
fbem-12567	84	55	from	from	ADP
fbem-12567	84	56	the	the	DET
fbem-12567	84	57	source	source	NOUN
fbem-12567	84	58	.	.	PUNCT
fbem-12567	85	1	[	[	X
fbem-12567	85	2	12	12	NUM
fbem-12567	85	3	]	]	PUNCT
fbem-12567	85	4	references	reference	NOUN
fbem-12567	85	5	[	[	X
fbem-12567	85	6	1	1	NUM
fbem-12567	85	7	]	]	PUNCT
fbem-12567	85	8	ye	ye	NUM
fbem-12567	85	9	chenyi	chenyi	NOUN
fbem-12567	85	10	.	.	PUNCT
fbem-12567	86	1	research	research	NOUN
fbem-12567	86	2	on	on	ADP
fbem-12567	86	3	modern	modern	ADJ
fbem-12567	86	4	business	business	NOUN
fbem-12567	86	5	ethics	ethic	NOUN
fbem-12567	86	6	from	from	ADP
fbem-12567	86	7	the	the	DET
fbem-12567	86	8	perspective	perspective	NOUN
fbem-12567	86	9	of	of	ADP
fbem-12567	86	10	accounting	accounting	NOUN
fbem-12567	86	11	credit	credit	NOUN
fbem-12567	86	12	culture	culture	NOUN
fbem-12567	86	13	——	——	PUNCT
fbem-12567	86	14	connotation	connotation	NOUN
fbem-12567	86	15	,	,	PUNCT
fbem-12567	86	16	mechanism	mechanism	NOUN
fbem-12567	86	17	and	and	CCONJ
fbem-12567	86	18	path[j].friends	path[j].friend	NOUN
fbem-12567	86	19	of	of	ADP
fbem-12567	86	20	accounting,2023(07):2	accounting,2023(07):2	NUM
fbem-12567	86	21	-	-	PUNCT
fbem-12567	86	22	10	10	NUM
fbem-12567	86	23	.	.	PUNCT
fbem-12567	86	24	)	)	PUNCT
fbem-12567	87	1	[	[	X
fbem-12567	87	2	2	2	X
fbem-12567	87	3	]	]	PUNCT
fbem-12567	87	4	jin	jin	NOUN
fbem-12567	87	5	ruiqi	ruiqi	PROPN
fbem-12567	87	6	,	,	PUNCT
fbem-12567	87	7	liu	liu	PROPN
fbem-12567	87	8	jing	jing	PROPN
fbem-12567	87	9	.	.	PUNCT
fbem-12567	88	1	research	research	NOUN
fbem-12567	88	2	on	on	ADP
fbem-12567	88	3	business	business	NOUN
fbem-12567	88	4	ethics	ethic	NOUN
fbem-12567	88	5	of	of	ADP
fbem-12567	88	6	xintai	xintai	PROPN
fbem-12567	88	7	electric	electric	PROPN
fbem-12567	88	8	enterprises[j].modern	enterprises[j].modern	PROPN
fbem-12567	88	9	business,2023,(01):189	business,2023,(01):189	PROPN
fbem-12567	88	10	-	-	PUNCT
fbem-12567	88	11	192	192	NUM
fbem-12567	88	12	.	.	PUNCT
fbem-12567	88	13	)	)	PUNCT
fbem-12567	89	1	[	[	X
fbem-12567	89	2	3	3	X
fbem-12567	89	3	]	]	X
fbem-12567	89	4	mu	mu	PROPN
fbem-12567	89	5	dongjian	dongjian	PROPN
fbem-12567	89	6	.	.	PUNCT
fbem-12567	90	1	business	business	NOUN
fbem-12567	90	2	ethics,2021,no.116(22):35	ethics,2021,no.116(22):35	PROPN
fbem-12567	90	3	-	-	SYM
fbem-12567	90	4	37	37	NUM
fbem-12567	90	5	.	.	PUNCT
fbem-12567	90	6	)	)	PUNCT
fbem-12567	91	1	[	[	X
fbem-12567	91	2	4	4	NUM
fbem-12567	91	3	]	]	X
fbem-12567	91	4	chen	chen	PROPN
fbem-12567	91	5	guanning	guanning	PROPN
fbem-12567	91	6	,	,	PUNCT
fbem-12567	91	7	pang	pang	NOUN
fbem-12567	91	8	xiaoping	xiaoping	PROPN
fbem-12567	91	9	.	.	PUNCT
fbem-12567	92	1	the	the	DET
fbem-12567	92	2	enlightenment	enlightenment	NOUN
fbem-12567	92	3	of	of	ADP
fbem-12567	92	4	csrc	csrc	NOUN
fbem-12567	92	5	's	's	PART
fbem-12567	92	6	penalty	penalty	NOUN
fbem-12567	92	7	decision	decision	NOUN
fbem-12567	92	8	on	on	ADP
fbem-12567	92	9	the	the	DET
fbem-12567	92	10	quality	quality	NOUN
fbem-12567	92	11	management	management	NOUN
fbem-12567	92	12	of	of	ADP
fbem-12567	92	13	accounting	accounting	NOUN
fbem-12567	92	14	firms[j].china	firms[j].china	PROPN
fbem-12567	92	15	registrar,2021(10):78	registrar,2021(10):78	PROPN
fbem-12567	92	16	-	-	PUNCT
fbem-12567	92	17	80	80	NUM
fbem-12567	92	18	.	.	PUNCT
fbem-12567	92	19	)	)	PUNCT
fbem-12567	93	1	[	[	X
fbem-12567	93	2	5	5	NUM
fbem-12567	93	3	]	]	PUNCT
fbem-12567	93	4	xu	xu	PROPN
fbem-12567	93	5	yude	yude	PROPN
fbem-12567	93	6	,	,	PUNCT
fbem-12567	93	7	yang	yang	PROPN
fbem-12567	93	8	xiaoxuan	xiaoxuan	PROPN
fbem-12567	93	9	,	,	PUNCT
fbem-12567	93	10	liu	liu	PROPN
fbem-12567	93	11	jianmin	jianmin	PROPN
fbem-12567	93	12	.	.	PUNCT
fbem-12567	94	1	management	management	NOUN
fbem-12567	94	2	overconfidence	overconfidence	NOUN
fbem-12567	94	3	,	,	PUNCT
fbem-12567	94	4	regional	regional	ADJ
fbem-12567	94	5	institutional	institutional	ADJ
fbem-12567	94	6	environment	environment	NOUN
fbem-12567	94	7	and	and	CCONJ
fbem-12567	94	8	internal	internal	ADJ
fbem-12567	94	9	control	control	NOUN
fbem-12567	94	10	effectiveness[j].audit	effectiveness[j].audit	PROPN
fbem-12567	94	11	research,2021(02):118	research,2021(02):118	PROPN
fbem-12567	94	12	-	-	PUNCT
fbem-12567	94	13	128	128	NUM
fbem-12567	94	14	.	.	PUNCT
fbem-12567	94	15	)	)	PUNCT
fbem-12567	95	1	[	[	X
fbem-12567	95	2	6	6	NUM
fbem-12567	95	3	]	]	PUNCT
fbem-12567	95	4	hong	hong	PROPN
fbem-12567	95	5	xing	xing	PROPN
fbem-12567	95	6	,	,	PUNCT
fbem-12567	95	7	hu	hu	PROPN
fbem-12567	95	8	huaxia	huaxia	PROPN
fbem-12567	95	9	,	,	PUNCT
fbem-12567	95	10	guo	guo	PROPN
fbem-12567	95	11	chunfei	chunfei	PROPN
fbem-12567	95	12	.	.	PUNCT
fbem-12567	96	1	research	research	NOUN
fbem-12567	96	2	on	on	ADP
fbem-12567	96	3	the	the	DET
fbem-12567	96	4	identification	identification	NOUN
fbem-12567	96	5	of	of	ADP
fbem-12567	96	6	financial	financial	ADJ
fbem-12567	96	7	reporting	reporting	NOUN
fbem-12567	96	8	fraud	fraud	NOUN
fbem-12567	96	9	of	of	ADP
fbem-12567	96	10	listed	list	VERB
fbem-12567	96	11	companies	company	NOUN
fbem-12567	96	12	based	base	VERB
fbem-12567	96	13	on	on	ADP
fbem-12567	96	14	gone	go	VERB
fbem-12567	96	15	theory[j].accounting	theory[j].accounte	VERB
fbem-12567	96	16	research,2012(08):8490	research,2012(08):8490	ADJ
fbem-12567	96	17	+	+	PROPN
fbem-12567	96	18	97	97	NUM
fbem-12567	96	19	.	.	PUNCT
fbem-12567	96	20	)	)	PUNCT
fbem-12567	97	1	[	[	X
fbem-12567	97	2	7	7	X
fbem-12567	97	3	]	]	X
fbem-12567	97	4	chen	chen	PROPN
fbem-12567	97	5	zhuo	zhuo	PROPN
fbem-12567	97	6	,	,	PUNCT
fbem-12567	97	7	yu	yu	PROPN
fbem-12567	97	8	zi	zi	PROPN
fbem-12567	97	9	.	.	PUNCT
fbem-12567	97	10	causes	cause	NOUN
fbem-12567	97	11	and	and	CCONJ
fbem-12567	97	12	countermeasures	countermeasure	NOUN
fbem-12567	97	13	of	of	ADP
fbem-12567	97	14	audit	audit	NOUN
fbem-12567	97	15	failure	failure	NOUN
fbem-12567	97	16	of	of	ADP
fbem-12567	97	17	listed	list	VERB
fbem-12567	97	18	companies*——a	companies*——a	NOUN
fbem-12567	97	19	case	case	NOUN
fbem-12567	97	20	study	study	NOUN
fbem-12567	97	21	based	base	VERB
fbem-12567	97	22	on	on	ADP
fbem-12567	97	23	big	big	ADJ
fbem-12567	97	24	wisdom	wisdom	NOUN
fbem-12567	97	25	companies[j].new	companies[j].new	ADJ
fbem-12567	97	26	accounting,2021(12):41	accounting,2021(12):41	NOUN
fbem-12567	97	27	-	-	PUNCT
fbem-12567	97	28	45	45	NUM
fbem-12567	97	29	.	.	PUNCT
fbem-12567	97	30	)	)	PUNCT
fbem-12567	98	1	[	[	X
fbem-12567	98	2	8	8	NUM
fbem-12567	98	3	]	]	PUNCT
fbem-12567	98	4	qi	qi	PROPN
fbem-12567	98	5	yihui	yihui	PROPN
fbem-12567	98	6	.	.	PUNCT
fbem-12567	99	1	suggestions	suggestion	NOUN
fbem-12567	99	2	for	for	ADP
fbem-12567	99	3	strengthening	strengthen	VERB
fbem-12567	99	4	internal	internal	ADJ
fbem-12567	99	5	control	control	NOUN
fbem-12567	99	6	of	of	ADP
fbem-12567	99	7	enterprises	enterprise	NOUN
fbem-12567	99	8	under	under	ADP
fbem-12567	99	9	internet	internet	NOUN
fbem-12567	99	10	+	+	PROPN
fbem-12567	100	1	[	[	X
fbem-12567	100	2	j].china	j].china	PROPN
fbem-12567	100	3	[	[	X
fbem-12567	100	4	9	9	NUM
fbem-12567	100	5	]	]	X
fbem-12567	100	6	zhu	zhu	PROPN
fbem-12567	100	7	yan	yan	PROPN
fbem-12567	100	8	,	,	PUNCT
fbem-12567	100	9	wang	wang	PROPN
fbem-12567	100	10	yudan	yudan	PROPN
fbem-12567	100	11	.	.	PUNCT
fbem-12567	101	1	short	short	ADJ
fbem-12567	101	2	selling	selling	NOUN
fbem-12567	101	3	mechanism	mechanism	NOUN
fbem-12567	101	4	and	and	CCONJ
fbem-12567	101	5	corporate	corporate	ADJ
fbem-12567	101	6	social	social	ADJ
fbem-12567	101	7	responsibility	responsibility	NOUN
fbem-12567	101	8	:	:	PUNCT
fbem-12567	101	9	a	a	DET
fbem-12567	101	10	quasi	quasi	ADJ
fbem-12567	101	11	-	-	ADJ
fbem-12567	101	12	natural	natural	ADJ
fbem-12567	101	13	experimental	experimental	ADJ
fbem-12567	101	14	study	study	NOUN
fbem-12567	101	15	based	base	VERB
fbem-12567	101	16	on	on	ADP
fbem-12567	101	17	china	china	PROPN
fbem-12567	101	18	's	's	PART
fbem-12567	101	19	margin	margin	NOUN
fbem-12567	101	20	and	and	CCONJ
fbem-12567	101	21	securities	security	NOUN
fbem-12567	101	22	lending	lending	NOUN
fbem-12567	101	23	system[j].accounting	system[j].accounte	VERB
fbem-12567	101	24	research,2019(12):58	research,2019(12):58	ADJ
fbem-12567	101	25	-	-	PUNCT
fbem-12567	101	26	64internal	64internal	ADJ
fbem-12567	101	27	audit,2018(05):72	audit,2018(05):72	NOUN
fbem-12567	101	28	-	-	PUNCT
fbem-12567	101	29	73	73	NUM
fbem-12567	101	30	.	.	PUNCT
fbem-12567	101	31	)	)	PUNCT
fbem-12567	102	1	[	[	X
fbem-12567	102	2	10	10	NUM
fbem-12567	102	3	]	]	X
fbem-12567	102	4	li	li	PROPN
fbem-12567	102	5	zhibin	zhibin	PROPN
fbem-12567	102	6	,	,	PUNCT
fbem-12567	102	7	ruan	ruan	PROPN
fbem-12567	102	8	doudou	doudou	PROPN
fbem-12567	102	9	,	,	PUNCT
fbem-12567	103	1	zhang	zhang	PROPN
fbem-12567	103	2	tiesheng	tiesheng	PROPN
fbem-12567	103	3	.	.	PROPN
fbem-12567	103	4	value	value	NOUN
fbem-12567	103	5	creation	creation	NOUN
fbem-12567	103	6	mechanism	mechanism	NOUN
fbem-12567	103	7	of	of	ADP
fbem-12567	103	8	corporate	corporate	ADJ
fbem-12567	103	9	social	social	ADJ
fbem-12567	103	10	responsibility	responsibility	NOUN
fbem-12567	103	11	:	:	PUNCT
fbem-12567	103	12	based	base	VERB
fbem-12567	103	13	on	on	ADP
fbem-12567	103	14	the	the	DET
fbem-12567	103	15	perspective	perspective	NOUN
fbem-12567	103	16	of	of	ADP
fbem-12567	103	17	internal	internal	ADJ
fbem-12567	103	18	control[j].accounting	control[j].accounte	VERB
fbem-12567	103	19	research,2020(11):112	research,2020(11):112	PROPN
fbem-12567	103	20	-	-	PUNCT
fbem-12567	103	21	124	124	NUM
fbem-12567	103	22	.	.	PUNCT
fbem-12567	103	23	)	)	PUNCT
fbem-12567	104	1	[	[	X
fbem-12567	104	2	11	11	NUM
fbem-12567	104	3	]	]	PUNCT
fbem-12567	104	4	zheng	zheng	PROPN
fbem-12567	104	5	dengjin	dengjin	PROPN
fbem-12567	104	6	,	,	PUNCT
fbem-12567	104	7	wu	wu	PROPN
fbem-12567	104	8	jian	jian	PROPN
fbem-12567	104	9	.	.	PROPN
fbem-12567	104	10	audit	audit	PROPN
fbem-12567	104	11	research,2021(01):71	research,2021(01):71	PROPN
fbem-12567	104	12	-	-	NOUN
fbem-12567	104	13	82	82	NUM
fbem-12567	104	14	.	.	PUNCT
fbem-12567	104	15	)	)	PUNCT
fbem-12567	105	1	[	[	X
fbem-12567	105	2	12	12	NUM
fbem-12567	105	3	]	]	X
fbem-12567	105	4	chen	chen	PROPN
fbem-12567	105	5	shangwei	shangwei	PROPN
fbem-12567	105	6	.	.	PUNCT
fbem-12567	106	1	discussion	discussion	NOUN
fbem-12567	106	2	on	on	ADP
fbem-12567	106	3	audit	audit	NOUN
fbem-12567	106	4	failure	failure	NOUN
fbem-12567	106	5	of	of	ADP
fbem-12567	106	6	certified	certify	VERB
fbem-12567	106	7	public	public	ADJ
fbem-12567	106	8	accountant[j].china	accountant[j].china	NOUN
fbem-12567	106	9	market,2021(19):173174	market,2021(19):173174	NOUN
fbem-12567	106	10	+	+	PROPN
fbem-12567	106	11	185.doi:10.13939	185.doi:10.13939	PROPN
fbem-12567	106	12	/	/	SYM
fbem-12567	106	13	j.cnki.zgsc.2021.19.173	j.cnki.zgsc.2021.19.173	PROPN
fbem-12567	106	14	.	.	PUNCT
fbem-12567	106	15	)	)	PUNCT