id	sid	tid	token	lemma	pos
fbem-1274	1	1	frontiers	frontier	NOUN
fbem-1274	1	2	in	in	ADP
fbem-1274	1	3	business	business	NOUN
fbem-1274	1	4	,	,	PUNCT
fbem-1274	1	5	economics	economic	NOUN
fbem-1274	1	6	and	and	CCONJ
fbem-1274	1	7	management	management	NOUN
fbem-1274	1	8	issn	issn	PROPN
fbem-1274	1	9	:	:	PUNCT
fbem-1274	1	10	2766	2766	NUM
fbem-1274	1	11	-	-	PUNCT
fbem-1274	1	12	824x	824x	NUM
fbem-1274	1	13	|	|	ADJ
fbem-1274	1	14	vol	vol	NOUN
fbem-1274	1	15	.	.	PROPN
fbem-1274	2	1	4	4	NUM
fbem-1274	2	2	,	,	PUNCT
fbem-1274	2	3	no	no	INTJ
fbem-1274	2	4	.	.	NOUN
fbem-1274	2	5	3	3	NUM
fbem-1274	2	6	,	,	PUNCT
fbem-1274	2	7	2022	2022	NUM
fbem-1274	2	8	94	94	NUM
fbem-1274	2	9	research	research	NOUN
fbem-1274	2	10	on	on	ADP
fbem-1274	2	11	the	the	DET
fbem-1274	2	12	impact	impact	NOUN
fbem-1274	2	13	of	of	ADP
fbem-1274	2	14	government	government	NOUN
fbem-1274	2	15	audit	audit	NOUN
fbem-1274	2	16	on	on	ADP
fbem-1274	2	17	improving	improve	VERB
fbem-1274	2	18	the	the	DET
fbem-1274	2	19	innovation	innovation	NOUN
fbem-1274	2	20	performance	performance	NOUN
fbem-1274	2	21	of	of	ADP
fbem-1274	2	22	state‐owned	state‐owne	VERB
fbem-1274	2	23	enterprises	enterprise	NOUN
fbem-1274	2	24	under	under	ADP
fbem-1274	2	25	the	the	DET
fbem-1274	2	26	background	background	NOUN
fbem-1274	2	27	of	of	ADP
fbem-1274	2	28	big	big	ADJ
fbem-1274	2	29	data	datum	NOUN
fbem-1274	2	30	dandan	dandan	PROPN
fbem-1274	2	31	li1	li1	PROPN
fbem-1274	2	32	,	,	PUNCT
fbem-1274	2	33	qiuwei	qiuwei	NOUN
fbem-1274	2	34	xu2	xu2	PROPN
fbem-1274	2	35	1department	1department	NUM
fbem-1274	2	36	of	of	ADP
fbem-1274	2	37	auditing	auditing	NOUN
fbem-1274	2	38	,	,	PUNCT
fbem-1274	2	39	northwest	northwest	PROPN
fbem-1274	2	40	university	university	PROPN
fbem-1274	2	41	of	of	ADP
fbem-1274	2	42	political	political	ADJ
fbem-1274	2	43	science	science	NOUN
fbem-1274	2	44	and	and	CCONJ
fbem-1274	2	45	law	law	NOUN
fbem-1274	2	46	,	,	PUNCT
fbem-1274	2	47	shaanxi	shaanxi	PROPN
fbem-1274	2	48	xi'an	xi'an	PROPN
fbem-1274	2	49	,	,	PUNCT
fbem-1274	3	1	china	china	PROPN
fbem-1274	3	2	2department	2department	NUM
fbem-1274	3	3	of	of	ADP
fbem-1274	3	4	auditing	auditing	NOUN
fbem-1274	3	5	,	,	PUNCT
fbem-1274	3	6	northwest	northwest	PROPN
fbem-1274	3	7	university	university	PROPN
fbem-1274	3	8	of	of	ADP
fbem-1274	3	9	political	political	ADJ
fbem-1274	3	10	science	science	NOUN
fbem-1274	3	11	and	and	CCONJ
fbem-1274	3	12	law	law	NOUN
fbem-1274	3	13	,	,	PUNCT
fbem-1274	3	14	lianyungang	lianyungang	PROPN
fbem-1274	3	15	,	,	PUNCT
fbem-1274	3	16	jiangsu	jiangsu	PROPN
fbem-1274	3	17	,	,	PUNCT
fbem-1274	3	18	china	china	PROPN
fbem-1274	3	19	*	*	PUNCT
fbem-1274	3	20	corresponding	correspond	VERB
fbem-1274	3	21	author	author	NOUN
fbem-1274	3	22	email	email	NOUN
fbem-1274	3	23	:	:	PUNCT
fbem-1274	3	24	li	li	PROPN
fbem-1274	3	25	dandan	dandan	PROPN
fbem-1274	3	26	@qq.com	@qq.com	PROPN
fbem-1274	3	27	abstract	abstract	NOUN
fbem-1274	3	28	:	:	PUNCT
fbem-1274	3	29	government	government	NOUN
fbem-1274	3	30	audit	audit	NOUN
fbem-1274	3	31	is	be	AUX
fbem-1274	3	32	a	a	DET
fbem-1274	3	33	crucial	crucial	ADJ
fbem-1274	3	34	link	link	NOUN
fbem-1274	3	35	in	in	ADP
fbem-1274	3	36	national	national	ADJ
fbem-1274	3	37	governance	governance	NOUN
fbem-1274	3	38	and	and	CCONJ
fbem-1274	3	39	the	the	DET
fbem-1274	3	40	"	"	PUNCT
fbem-1274	3	41	immune	immune	ADJ
fbem-1274	3	42	system	system	NOUN
fbem-1274	3	43	"	"	PUNCT
fbem-1274	3	44	of	of	ADP
fbem-1274	3	45	national	national	ADJ
fbem-1274	3	46	mechanism	mechanism	NOUN
fbem-1274	3	47	,	,	PUNCT
fbem-1274	3	48	which	which	PRON
fbem-1274	3	49	plays	play	VERB
fbem-1274	3	50	a	a	DET
fbem-1274	3	51	positive	positive	ADJ
fbem-1274	3	52	role	role	NOUN
fbem-1274	3	53	in	in	ADP
fbem-1274	3	54	promoting	promote	VERB
fbem-1274	3	55	the	the	DET
fbem-1274	3	56	innovation	innovation	NOUN
fbem-1274	3	57	performance	performance	NOUN
fbem-1274	3	58	of	of	ADP
fbem-1274	3	59	state	state	NOUN
fbem-1274	3	60	-	-	PUNCT
fbem-1274	3	61	owned	own	VERB
fbem-1274	3	62	enterprises	enterprise	NOUN
fbem-1274	3	63	.	.	PUNCT
fbem-1274	4	1	big	big	ADJ
fbem-1274	4	2	data	datum	NOUN
fbem-1274	4	3	technology	technology	NOUN
fbem-1274	4	4	provides	provide	VERB
fbem-1274	4	5	new	new	ADJ
fbem-1274	4	6	development	development	NOUN
fbem-1274	4	7	opportunities	opportunity	NOUN
fbem-1274	4	8	and	and	CCONJ
fbem-1274	4	9	challenges	challenge	NOUN
fbem-1274	4	10	for	for	ADP
fbem-1274	4	11	government	government	NOUN
fbem-1274	4	12	audit	audit	NOUN
fbem-1274	4	13	to	to	PART
fbem-1274	4	14	promote	promote	VERB
fbem-1274	4	15	the	the	DET
fbem-1274	4	16	innovation	innovation	NOUN
fbem-1274	4	17	performance	performance	NOUN
fbem-1274	4	18	of	of	ADP
fbem-1274	4	19	state	state	NOUN
fbem-1274	4	20	-	-	PUNCT
fbem-1274	4	21	owned	own	VERB
fbem-1274	4	22	enterprises	enterprise	NOUN
fbem-1274	4	23	by	by	ADP
fbem-1274	4	24	quickly	quickly	ADV
fbem-1274	4	25	and	and	CCONJ
fbem-1274	4	26	accurately	accurately	ADV
fbem-1274	4	27	summarizing	summarize	VERB
fbem-1274	4	28	,	,	PUNCT
fbem-1274	4	29	transforming	transform	VERB
fbem-1274	4	30	and	and	CCONJ
fbem-1274	4	31	analyzing	analyze	VERB
fbem-1274	4	32	the	the	DET
fbem-1274	4	33	massive	massive	ADJ
fbem-1274	4	34	information	information	NOUN
fbem-1274	4	35	of	of	ADP
fbem-1274	4	36	government	government	NOUN
fbem-1274	4	37	audit	audit	NOUN
fbem-1274	4	38	.	.	PUNCT
fbem-1274	5	1	by	by	ADP
fbem-1274	5	2	discussing	discuss	VERB
fbem-1274	5	3	the	the	DET
fbem-1274	5	4	mechanism	mechanism	NOUN
fbem-1274	5	5	of	of	ADP
fbem-1274	5	6	government	government	NOUN
fbem-1274	5	7	audit	audit	NOUN
fbem-1274	5	8	affecting	affect	VERB
fbem-1274	5	9	the	the	DET
fbem-1274	5	10	innovation	innovation	NOUN
fbem-1274	5	11	performance	performance	NOUN
fbem-1274	5	12	of	of	ADP
fbem-1274	5	13	state	state	NOUN
fbem-1274	5	14	-	-	PUNCT
fbem-1274	5	15	owned	own	VERB
fbem-1274	5	16	enterprises	enterprise	NOUN
fbem-1274	5	17	,	,	PUNCT
fbem-1274	5	18	this	this	DET
fbem-1274	5	19	paper	paper	NOUN
fbem-1274	5	20	deeply	deeply	ADV
fbem-1274	5	21	analyzes	analyze	VERB
fbem-1274	5	22	the	the	DET
fbem-1274	5	23	opportunities	opportunity	NOUN
fbem-1274	5	24	and	and	CCONJ
fbem-1274	5	25	challenges	challenge	NOUN
fbem-1274	5	26	brought	bring	VERB
fbem-1274	5	27	by	by	ADP
fbem-1274	5	28	big	big	ADJ
fbem-1274	5	29	data	datum	NOUN
fbem-1274	5	30	background	background	NOUN
fbem-1274	5	31	to	to	ADP
fbem-1274	5	32	government	government	NOUN
fbem-1274	5	33	audit	audit	NOUN
fbem-1274	5	34	promoting	promote	VERB
fbem-1274	5	35	enterprise	enterprise	NOUN
fbem-1274	5	36	innovation	innovation	NOUN
fbem-1274	5	37	,	,	PUNCT
fbem-1274	5	38	finally	finally	ADV
fbem-1274	5	39	,	,	PUNCT
fbem-1274	5	40	based	base	VERB
fbem-1274	5	41	on	on	ADP
fbem-1274	5	42	the	the	DET
fbem-1274	5	43	background	background	NOUN
fbem-1274	5	44	of	of	ADP
fbem-1274	5	45	big	big	ADJ
fbem-1274	5	46	data	datum	NOUN
fbem-1274	5	47	,	,	PUNCT
fbem-1274	5	48	this	this	DET
fbem-1274	5	49	paper	paper	NOUN
fbem-1274	5	50	puts	put	VERB
fbem-1274	5	51	forward	forward	ADV
fbem-1274	5	52	policy	policy	NOUN
fbem-1274	5	53	suggestions	suggestion	NOUN
fbem-1274	5	54	to	to	PART
fbem-1274	5	55	improve	improve	VERB
fbem-1274	5	56	government	government	NOUN
fbem-1274	5	57	audit	audit	NOUN
fbem-1274	5	58	and	and	CCONJ
fbem-1274	5	59	improve	improve	VERB
fbem-1274	5	60	the	the	DET
fbem-1274	5	61	innovation	innovation	NOUN
fbem-1274	5	62	performance	performance	NOUN
fbem-1274	5	63	of	of	ADP
fbem-1274	5	64	state	state	NOUN
fbem-1274	5	65	-	-	PUNCT
fbem-1274	5	66	owned	own	VERB
fbem-1274	5	67	enterprises	enterprise	NOUN
fbem-1274	5	68	.	.	PUNCT
fbem-1274	6	1	keywords	keyword	NOUN
fbem-1274	6	2	:	:	PUNCT
fbem-1274	6	3	big	big	ADJ
fbem-1274	6	4	data	datum	NOUN
fbem-1274	6	5	,	,	PUNCT
fbem-1274	6	6	government	government	NOUN
fbem-1274	6	7	audit	audit	NOUN
fbem-1274	6	8	,	,	PUNCT
fbem-1274	6	9	state	state	NOUN
fbem-1274	6	10	-	-	PUNCT
fbem-1274	6	11	owned	own	VERB
fbem-1274	6	12	enterprise	enterprise	NOUN
fbem-1274	6	13	,	,	PUNCT
fbem-1274	6	14	innovation	innovation	NOUN
fbem-1274	6	15	performance	performance	NOUN
fbem-1274	6	16	,	,	PUNCT
fbem-1274	6	17	opportunity	opportunity	NOUN
fbem-1274	6	18	,	,	PUNCT
fbem-1274	6	19	challenge	challenge	NOUN
fbem-1274	6	20	.	.	PUNCT
fbem-1274	7	1	1	1	X
fbem-1274	7	2	.	.	X
fbem-1274	7	3	introduction	introduction	NOUN
fbem-1274	7	4	the	the	DET
fbem-1274	7	5	fifth	fifth	ADJ
fbem-1274	7	6	plenary	plenary	NOUN
fbem-1274	7	7	of	of	ADP
fbem-1274	7	8	the	the	DET
fbem-1274	7	9	18th	18th	ADJ
fbem-1274	7	10	cpc	cpc	PROPN
fbem-1274	7	11	central	central	PROPN
fbem-1274	7	12	committee	committee	PROPN
fbem-1274	7	13	raised	raise	VERB
fbem-1274	7	14	the	the	DET
fbem-1274	7	15	big	big	ADJ
fbem-1274	7	16	data	datum	NOUN
fbem-1274	7	17	strategy	strategy	NOUN
fbem-1274	7	18	to	to	ADP
fbem-1274	7	19	a	a	DET
fbem-1274	7	20	national	national	ADJ
fbem-1274	7	21	strategy	strategy	NOUN
fbem-1274	7	22	.	.	PUNCT
fbem-1274	8	1	in	in	ADP
fbem-1274	8	2	recent	recent	ADJ
fbem-1274	8	3	years	year	NOUN
fbem-1274	8	4	,	,	PUNCT
fbem-1274	8	5	with	with	ADP
fbem-1274	8	6	the	the	DET
fbem-1274	8	7	advancement	advancement	NOUN
fbem-1274	8	8	of	of	ADP
fbem-1274	8	9	the	the	DET
fbem-1274	8	10	construction	construction	NOUN
fbem-1274	8	11	of	of	ADP
fbem-1274	8	12	digital	digital	PROPN
fbem-1274	8	13	china	china	PROPN
fbem-1274	8	14	,	,	PUNCT
fbem-1274	8	15	various	various	ADJ
fbem-1274	8	16	industries	industry	NOUN
fbem-1274	8	17	in	in	ADP
fbem-1274	8	18	my	my	PRON
fbem-1274	8	19	country	country	NOUN
fbem-1274	8	20	have	have	VERB
fbem-1274	8	21	intensive	intensive	ADJ
fbem-1274	8	22	data	datum	NOUN
fbem-1274	8	23	resources	resource	NOUN
fbem-1274	8	24	,	,	PUNCT
fbem-1274	8	25	data	datum	NOUN
fbem-1274	8	26	collection	collection	NOUN
fbem-1274	8	27	and	and	CCONJ
fbem-1274	8	28	data	datum	NOUN
fbem-1274	8	29	application	application	NOUN
fbem-1274	8	30	capabilities	capability	NOUN
fbem-1274	8	31	have	have	AUX
fbem-1274	8	32	been	be	AUX
fbem-1274	8	33	continuously	continuously	ADV
fbem-1274	8	34	improved	improve	VERB
fbem-1274	8	35	,	,	PUNCT
fbem-1274	8	36	and	and	CCONJ
fbem-1274	8	37	data	datum	NOUN
fbem-1274	8	38	generation	generation	NOUN
fbem-1274	8	39	capabilities	capability	NOUN
fbem-1274	8	40	have	have	AUX
fbem-1274	8	41	been	be	AUX
fbem-1274	8	42	huge	huge	ADJ
fbem-1274	8	43	,	,	PUNCT
fbem-1274	8	44	resulting	result	VERB
fbem-1274	8	45	in	in	ADP
fbem-1274	8	46	more	more	ADJ
fbem-1274	8	47	and	and	CCONJ
fbem-1274	8	48	faster	fast	ADJ
fbem-1274	8	49	data	datum	NOUN
fbem-1274	8	50	accumulation	accumulation	NOUN
fbem-1274	8	51	than	than	ADP
fbem-1274	8	52	ever	ever	ADV
fbem-1274	8	53	before	before	ADV
fbem-1274	8	54	,	,	PUNCT
fbem-1274	8	55	which	which	PRON
fbem-1274	8	56	makes	make	VERB
fbem-1274	8	57	big	big	ADJ
fbem-1274	8	58	data	datum	NOUN
fbem-1274	8	59	resources	resource	NOUN
fbem-1274	8	60	increasingly	increasingly	ADV
fbem-1274	8	61	rich	rich	ADJ
fbem-1274	8	62	.	.	PUNCT
fbem-1274	9	1	the	the	DET
fbem-1274	9	2	application	application	NOUN
fbem-1274	9	3	of	of	ADP
fbem-1274	9	4	big	big	ADJ
fbem-1274	9	5	datarelated	datarelated	ADJ
fbem-1274	9	6	technologies	technology	NOUN
fbem-1274	9	7	has	have	AUX
fbem-1274	9	8	also	also	ADV
fbem-1274	9	9	expanded	expand	VERB
fbem-1274	9	10	from	from	ADP
fbem-1274	9	11	data	data	NOUN
fbem-1274	9	12	-	-	PUNCT
fbem-1274	9	13	intensive	intensive	ADJ
fbem-1274	9	14	industries	industry	NOUN
fbem-1274	9	15	such	such	ADJ
fbem-1274	9	16	as	as	ADP
fbem-1274	9	17	finance	finance	NOUN
fbem-1274	9	18	,	,	PUNCT
fbem-1274	9	19	internet	internet	NOUN
fbem-1274	9	20	,	,	PUNCT
fbem-1274	9	21	and	and	CCONJ
fbem-1274	9	22	energy	energy	NOUN
fbem-1274	9	23	to	to	ADP
fbem-1274	9	24	non	non	ADJ
fbem-1274	9	25	-	-	ADJ
fbem-1274	9	26	dataintensive	dataintensive	ADJ
fbem-1274	9	27	industries	industry	NOUN
fbem-1274	9	28	,	,	PUNCT
fbem-1274	9	29	and	and	CCONJ
fbem-1274	9	30	its	its	PRON
fbem-1274	9	31	impact	impact	NOUN
fbem-1274	9	32	on	on	ADP
fbem-1274	9	33	all	all	DET
fbem-1274	9	34	walks	walk	NOUN
fbem-1274	9	35	of	of	ADP
fbem-1274	9	36	life	life	NOUN
fbem-1274	9	37	has	have	AUX
fbem-1274	9	38	become	become	VERB
fbem-1274	9	39	more	more	ADV
fbem-1274	9	40	and	and	CCONJ
fbem-1274	9	41	more	more	ADV
fbem-1274	9	42	obvious	obvious	ADJ
fbem-1274	9	43	.	.	PUNCT
fbem-1274	10	1	in	in	ADP
fbem-1274	10	2	october	october	PROPN
fbem-1274	10	3	2014	2014	NUM
fbem-1274	10	4	,	,	PUNCT
fbem-1274	10	5	the	the	DET
fbem-1274	10	6	state	state	PROPN
fbem-1274	10	7	council	council	PROPN
fbem-1274	10	8	proposed	propose	VERB
fbem-1274	10	9	in	in	ADP
fbem-1274	10	10	the	the	DET
fbem-1274	10	11	"	"	PUNCT
fbem-1274	10	12	opinions	opinion	NOUN
fbem-1274	10	13	on	on	ADP
fbem-1274	10	14	strengthening	strengthen	VERB
fbem-1274	10	15	audit	audit	NOUN
fbem-1274	10	16	work	work	NOUN
fbem-1274	10	17	"	"	PUNCT
fbem-1274	10	18	that	that	SCONJ
fbem-1274	10	19	it	it	PRON
fbem-1274	10	20	is	be	AUX
fbem-1274	10	21	necessary	necessary	ADJ
fbem-1274	10	22	to	to	PART
fbem-1274	10	23	explore	explore	VERB
fbem-1274	10	24	ways	way	NOUN
fbem-1274	10	25	and	and	CCONJ
fbem-1274	10	26	means	mean	NOUN
fbem-1274	10	27	of	of	ADP
fbem-1274	10	28	applying	apply	VERB
fbem-1274	10	29	big	big	ADJ
fbem-1274	10	30	data	datum	NOUN
fbem-1274	10	31	technology	technology	NOUN
fbem-1274	10	32	in	in	ADP
fbem-1274	10	33	audit	audit	NOUN
fbem-1274	10	34	practice	practice	NOUN
fbem-1274	10	35	,	,	PUNCT
fbem-1274	10	36	increase	increase	VERB
fbem-1274	10	37	the	the	DET
fbem-1274	10	38	comprehensive	comprehensive	ADJ
fbem-1274	10	39	utilization	utilization	NOUN
fbem-1274	10	40	of	of	ADP
fbem-1274	10	41	data	datum	NOUN
fbem-1274	10	42	resources	resource	NOUN
fbem-1274	10	43	and	and	CCONJ
fbem-1274	10	44	the	the	DET
fbem-1274	10	45	breadth	breadth	NOUN
fbem-1274	10	46	,	,	PUNCT
fbem-1274	10	47	and	and	CCONJ
fbem-1274	10	48	improve	improve	VERB
fbem-1274	10	49	the	the	DET
fbem-1274	10	50	use	use	NOUN
fbem-1274	10	51	of	of	ADP
fbem-1274	10	52	big	big	ADJ
fbem-1274	10	53	data	datum	NOUN
fbem-1274	10	54	in	in	ADP
fbem-1274	10	55	audit	audit	NOUN
fbem-1274	10	56	work	work	NOUN
fbem-1274	10	57	.	.	PUNCT
fbem-1274	11	1	the	the	DET
fbem-1274	11	2	ability	ability	NOUN
fbem-1274	11	3	to	to	PART
fbem-1274	11	4	technically	technically	ADV
fbem-1274	11	5	check	check	VERB
fbem-1274	11	6	problems	problem	NOUN
fbem-1274	11	7	,	,	PUNCT
fbem-1274	11	8	evaluate	evaluate	VERB
fbem-1274	11	9	judgments	judgment	NOUN
fbem-1274	11	10	,	,	PUNCT
fbem-1274	11	11	and	and	CCONJ
fbem-1274	11	12	analyze	analyze	VERB
fbem-1274	11	13	problems	problem	NOUN
fbem-1274	11	14	.	.	PUNCT
fbem-1274	12	1	this	this	PRON
fbem-1274	12	2	is	be	AUX
fbem-1274	12	3	the	the	DET
fbem-1274	12	4	first	first	ADJ
fbem-1274	12	5	time	time	NOUN
fbem-1274	12	6	that	that	PRON
fbem-1274	12	7	the	the	DET
fbem-1274	12	8	country	country	NOUN
fbem-1274	12	9	has	have	AUX
fbem-1274	12	10	included	include	VERB
fbem-1274	12	11	big	big	ADJ
fbem-1274	12	12	data	datum	NOUN
fbem-1274	12	13	auditing	auditing	NOUN
fbem-1274	12	14	as	as	ADP
fbem-1274	12	15	the	the	DET
fbem-1274	12	16	focus	focus	NOUN
fbem-1274	12	17	of	of	ADP
fbem-1274	12	18	audit	audit	NOUN
fbem-1274	12	19	informatization	informatization	NOUN
fbem-1274	12	20	work	work	NOUN
fbem-1274	12	21	in	in	ADP
fbem-1274	12	22	a	a	DET
fbem-1274	12	23	document	document	NOUN
fbem-1274	12	24	,	,	PUNCT
fbem-1274	12	25	and	and	CCONJ
fbem-1274	12	26	it	it	PRON
fbem-1274	12	27	is	be	AUX
fbem-1274	12	28	an	an	DET
fbem-1274	12	29	inherent	inherent	ADJ
fbem-1274	12	30	requirement	requirement	NOUN
fbem-1274	12	31	and	and	CCONJ
fbem-1274	12	32	an	an	DET
fbem-1274	12	33	inevitable	inevitable	ADJ
fbem-1274	12	34	choice	choice	NOUN
fbem-1274	12	35	for	for	ADP
fbem-1274	12	36	auditing	audit	VERB
fbem-1274	12	37	to	to	PART
fbem-1274	12	38	serve	serve	VERB
fbem-1274	12	39	national	national	ADJ
fbem-1274	12	40	governance	governance	NOUN
fbem-1274	12	41	.	.	PUNCT
fbem-1274	13	1	all	all	DET
fbem-1274	13	2	departments	department	NOUN
fbem-1274	13	3	of	of	ADP
fbem-1274	13	4	audit	audit	NOUN
fbem-1274	13	5	institutions	institution	NOUN
fbem-1274	13	6	must	must	AUX
fbem-1274	13	7	maintain	maintain	VERB
fbem-1274	13	8	the	the	DET
fbem-1274	13	9	flexibility	flexibility	NOUN
fbem-1274	13	10	of	of	ADP
fbem-1274	13	11	social	social	ADJ
fbem-1274	13	12	and	and	CCONJ
fbem-1274	13	13	economic	economic	ADJ
fbem-1274	13	14	data	datum	NOUN
fbem-1274	13	15	,	,	PUNCT
fbem-1274	13	16	and	and	CCONJ
fbem-1274	13	17	must	must	AUX
fbem-1274	13	18	deeply	deeply	ADV
fbem-1274	13	19	mine	mine	VERB
fbem-1274	13	20	the	the	DET
fbem-1274	13	21	data	datum	NOUN
fbem-1274	13	22	and	and	CCONJ
fbem-1274	13	23	maximize	maximize	VERB
fbem-1274	13	24	the	the	DET
fbem-1274	13	25	value	value	NOUN
fbem-1274	13	26	of	of	ADP
fbem-1274	13	27	the	the	DET
fbem-1274	13	28	data	datum	NOUN
fbem-1274	13	29	,	,	PUNCT
fbem-1274	13	30	which	which	PRON
fbem-1274	13	31	also	also	ADV
fbem-1274	13	32	brings	bring	VERB
fbem-1274	13	33	new	new	ADJ
fbem-1274	13	34	opportunities	opportunity	NOUN
fbem-1274	13	35	and	and	CCONJ
fbem-1274	13	36	challenges	challenge	NOUN
fbem-1274	13	37	to	to	ADP
fbem-1274	13	38	the	the	DET
fbem-1274	13	39	government	government	NOUN
fbem-1274	13	40	audit	audit	NOUN
fbem-1274	13	41	work	work	NOUN
fbem-1274	13	42	.	.	PUNCT
fbem-1274	14	1	government	government	NOUN
fbem-1274	14	2	audit	audit	NOUN
fbem-1274	14	3	work	work	NOUN
fbem-1274	14	4	is	be	AUX
fbem-1274	14	5	a	a	DET
fbem-1274	14	6	crucial	crucial	ADJ
fbem-1274	14	7	link	link	NOUN
fbem-1274	14	8	in	in	ADP
fbem-1274	14	9	national	national	ADJ
fbem-1274	14	10	governance	governance	NOUN
fbem-1274	14	11	and	and	CCONJ
fbem-1274	14	12	the	the	DET
fbem-1274	14	13	"	"	PUNCT
fbem-1274	14	14	immune	immune	ADJ
fbem-1274	14	15	system	system	NOUN
fbem-1274	14	16	"	"	PUNCT
fbem-1274	14	17	of	of	ADP
fbem-1274	14	18	the	the	DET
fbem-1274	14	19	national	national	ADJ
fbem-1274	14	20	mechanism	mechanism	NOUN
fbem-1274	14	21	.	.	PUNCT
fbem-1274	15	1	it	it	PRON
fbem-1274	15	2	plays	play	VERB
fbem-1274	15	3	a	a	DET
fbem-1274	15	4	vital	vital	ADJ
fbem-1274	15	5	role	role	NOUN
fbem-1274	15	6	in	in	ADP
fbem-1274	15	7	strengthening	strengthen	VERB
fbem-1274	15	8	enterprise	enterprise	NOUN
fbem-1274	15	9	risk	risk	NOUN
fbem-1274	15	10	management	management	NOUN
fbem-1274	15	11	and	and	CCONJ
fbem-1274	15	12	promoting	promote	VERB
fbem-1274	15	13	enterprise	enterprise	NOUN
fbem-1274	15	14	value	value	NOUN
fbem-1274	15	15	creation	creation	NOUN
fbem-1274	15	16	.	.	PUNCT
fbem-1274	16	1	as	as	ADP
fbem-1274	16	2	a	a	DET
fbem-1274	16	3	powerful	powerful	ADJ
fbem-1274	16	4	modern	modern	ADJ
fbem-1274	16	5	socialist	socialist	ADJ
fbem-1274	16	6	country	country	NOUN
fbem-1274	16	7	,	,	PUNCT
fbem-1274	16	8	my	my	PRON
fbem-1274	16	9	country	country	NOUN
fbem-1274	16	10	has	have	VERB
fbem-1274	16	11	a	a	DET
fbem-1274	16	12	strong	strong	ADJ
fbem-1274	16	13	state	state	NOUN
fbem-1274	16	14	-	-	PUNCT
fbem-1274	16	15	owned	own	VERB
fbem-1274	16	16	economy	economy	NOUN
fbem-1274	16	17	,	,	PUNCT
fbem-1274	16	18	which	which	PRON
fbem-1274	16	19	is	be	AUX
fbem-1274	16	20	the	the	DET
fbem-1274	16	21	lifeline	lifeline	NOUN
fbem-1274	16	22	of	of	ADP
fbem-1274	16	23	the	the	DET
fbem-1274	16	24	national	national	ADJ
fbem-1274	16	25	economy	economy	NOUN
fbem-1274	16	26	and	and	CCONJ
fbem-1274	16	27	people	people	NOUN
fbem-1274	16	28	's	's	PART
fbem-1274	16	29	livelihood	livelihood	NOUN
fbem-1274	16	30	.	.	PUNCT
fbem-1274	17	1	it	it	PRON
fbem-1274	17	2	is	be	AUX
fbem-1274	17	3	the	the	DET
fbem-1274	17	4	leading	lead	VERB
fbem-1274	17	5	force	force	NOUN
fbem-1274	17	6	of	of	ADP
fbem-1274	17	7	the	the	DET
fbem-1274	17	8	national	national	ADJ
fbem-1274	17	9	economy	economy	NOUN
fbem-1274	17	10	and	and	CCONJ
fbem-1274	17	11	plays	play	VERB
fbem-1274	17	12	an	an	DET
fbem-1274	17	13	important	important	ADJ
fbem-1274	17	14	role	role	NOUN
fbem-1274	17	15	in	in	ADP
fbem-1274	17	16	ensuring	ensure	VERB
fbem-1274	17	17	the	the	DET
fbem-1274	17	18	sustainable	sustainable	ADJ
fbem-1274	17	19	,	,	PUNCT
fbem-1274	17	20	rapid	rapid	ADJ
fbem-1274	17	21	and	and	CCONJ
fbem-1274	17	22	healthy	healthy	ADJ
fbem-1274	17	23	development	development	NOUN
fbem-1274	17	24	of	of	ADP
fbem-1274	17	25	the	the	DET
fbem-1274	17	26	national	national	ADJ
fbem-1274	17	27	economy	economy	NOUN
fbem-1274	17	28	.	.	PUNCT
fbem-1274	18	1	however	however	ADV
fbem-1274	18	2	,	,	PUNCT
fbem-1274	18	3	state	state	NOUN
fbem-1274	18	4	-	-	PUNCT
fbem-1274	18	5	owned	own	VERB
fbem-1274	18	6	enterprises	enterprise	NOUN
fbem-1274	18	7	,	,	PUNCT
fbem-1274	18	8	especially	especially	ADV
fbem-1274	18	9	large	large	ADJ
fbem-1274	18	10	and	and	CCONJ
fbem-1274	18	11	medium	medium	ADJ
fbem-1274	18	12	-	-	PUNCT
fbem-1274	18	13	sized	sized	ADJ
fbem-1274	18	14	state	state	NOUN
fbem-1274	18	15	-	-	PUNCT
fbem-1274	18	16	owned	own	VERB
fbem-1274	18	17	enterprises	enterprise	NOUN
fbem-1274	18	18	,	,	PUNCT
fbem-1274	18	19	need	need	VERB
fbem-1274	18	20	to	to	PART
fbem-1274	18	21	improve	improve	VERB
fbem-1274	18	22	their	their	PRON
fbem-1274	18	23	innovation	innovation	NOUN
fbem-1274	18	24	performance	performance	NOUN
fbem-1274	18	25	and	and	CCONJ
fbem-1274	18	26	capabilities	capability	NOUN
fbem-1274	18	27	,	,	PUNCT
fbem-1274	18	28	and	and	CCONJ
fbem-1274	18	29	the	the	DET
fbem-1274	18	30	problem	problem	NOUN
fbem-1274	18	31	of	of	ADP
fbem-1274	18	32	low	low	ADJ
fbem-1274	18	33	efficiency	efficiency	NOUN
fbem-1274	18	34	of	of	ADP
fbem-1274	18	35	corporate	corporate	ADJ
fbem-1274	18	36	innovation	innovation	NOUN
fbem-1274	18	37	activities	activity	NOUN
fbem-1274	18	38	is	be	AUX
fbem-1274	18	39	common	common	ADJ
fbem-1274	18	40	(	(	PUNCT
fbem-1274	18	41	liu	liu	PROPN
fbem-1274	18	42	xiguo	xiguo	PROPN
fbem-1274	18	43	,	,	PUNCT
fbem-1274	18	44	zhao	zhao	PROPN
fbem-1274	18	45	ying	ying	PROPN
fbem-1274	18	46	et	et	PROPN
fbem-1274	18	47	al	al	PROPN
fbem-1274	18	48	.	.	PROPN
fbem-1274	18	49	,	,	PUNCT
fbem-1274	18	50	2020	2020	NUM
fbem-1274	18	51	)	)	PUNCT
fbem-1274	19	1	[	[	X
fbem-1274	19	2	1	1	NUM
fbem-1274	19	3	]	]	PUNCT
fbem-1274	19	4	;	;	PUNCT
fbem-1274	19	5	stateowned	stateowne	VERB
fbem-1274	19	6	enterprises	enterprise	NOUN
fbem-1274	19	7	over	over	ADP
fbem-1274	19	8	-	-	PUNCT
fbem-1274	19	9	investment	investment	NOUN
fbem-1274	19	10	leads	lead	VERB
fbem-1274	19	11	to	to	ADP
fbem-1274	19	12	loss	loss	NOUN
fbem-1274	19	13	of	of	ADP
fbem-1274	19	14	corporate	corporate	ADJ
fbem-1274	19	15	efficiency	efficiency	NOUN
fbem-1274	19	16	(	(	PUNCT
fbem-1274	19	17	sun	sun	PROPN
fbem-1274	19	18	xiaohua	xiaohua	PROPN
fbem-1274	19	19	)	)	PUNCT
fbem-1274	19	20	.	.	PUNCT
fbem-1274	20	1	et	et	PROPN
fbem-1274	20	2	al	al	PROPN
fbem-1274	20	3	.	.	PROPN
fbem-1274	20	4	,	,	PUNCT
fbem-1274	20	5	2016	2016	NUM
fbem-1274	20	6	)	)	PUNCT
fbem-1274	21	1	[	[	X
fbem-1274	21	2	2	2	NUM
fbem-1274	21	3	]	]	PUNCT
fbem-1274	21	4	,	,	PUNCT
fbem-1274	21	5	and	and	CCONJ
fbem-1274	21	6	government	government	NOUN
fbem-1274	21	7	auditing	auditing	NOUN
fbem-1274	21	8	plays	play	VERB
fbem-1274	21	9	an	an	DET
fbem-1274	21	10	important	important	ADJ
fbem-1274	21	11	role	role	NOUN
fbem-1274	21	12	in	in	ADP
fbem-1274	21	13	supervising	supervise	VERB
fbem-1274	21	14	state	state	NOUN
fbem-1274	21	15	-	-	PUNCT
fbem-1274	21	16	owned	own	VERB
fbem-1274	21	17	enterprises	enterprise	NOUN
fbem-1274	21	18	to	to	PART
fbem-1274	21	19	improve	improve	VERB
fbem-1274	21	20	innovation	innovation	NOUN
fbem-1274	21	21	efficiency	efficiency	NOUN
fbem-1274	21	22	.	.	PUNCT
fbem-1274	22	1	several	several	ADJ
fbem-1274	22	2	studies	study	NOUN
fbem-1274	22	3	have	have	AUX
fbem-1274	22	4	shown	show	VERB
fbem-1274	22	5	that	that	SCONJ
fbem-1274	22	6	,	,	PUNCT
fbem-1274	22	7	compared	compare	VERB
fbem-1274	22	8	with	with	ADP
fbem-1274	22	9	social	social	ADJ
fbem-1274	22	10	audit	audit	NOUN
fbem-1274	22	11	and	and	CCONJ
fbem-1274	22	12	internal	internal	ADJ
fbem-1274	22	13	audit	audit	NOUN
fbem-1274	22	14	,	,	PUNCT
fbem-1274	22	15	government	government	NOUN
fbem-1274	22	16	audit	audit	NOUN
fbem-1274	22	17	is	be	AUX
fbem-1274	22	18	more	more	ADV
fbem-1274	22	19	independent	independent	ADJ
fbem-1274	22	20	,	,	PUNCT
fbem-1274	22	21	authoritative	authoritative	ADJ
fbem-1274	22	22	and	and	CCONJ
fbem-1274	22	23	targeted	target	VERB
fbem-1274	22	24	(	(	PUNCT
fbem-1274	22	25	hua	hua	PROPN
fbem-1274	22	26	ying	ying	PROPN
fbem-1274	22	27	et	et	PROPN
fbem-1274	22	28	al	al	PROPN
fbem-1274	22	29	.	.	PROPN
fbem-1274	22	30	,	,	PUNCT
fbem-1274	22	31	2021	2021	NUM
fbem-1274	22	32	;	;	PUNCT
fbem-1274	22	33	zhu	zhu	PROPN
fbem-1274	22	34	xiaoping	xiaoping	PROPN
fbem-1274	22	35	et	et	PROPN
fbem-1274	22	36	al	al	PROPN
fbem-1274	22	37	.	.	PROPN
fbem-1274	22	38	,	,	PUNCT
fbem-1274	22	39	2020	2020	NUM
fbem-1274	22	40	)	)	PUNCT
fbem-1274	23	1	[	[	X
fbem-1274	23	2	3	3	NUM
fbem-1274	23	3	-	-	SYM
fbem-1274	23	4	4	4	NUM
fbem-1274	23	5	]	]	PUNCT
fbem-1274	23	6	,	,	PUNCT
fbem-1274	23	7	government	government	NOUN
fbem-1274	23	8	audit	audit	NOUN
fbem-1274	23	9	it	it	PRON
fbem-1274	23	10	can	can	AUX
fbem-1274	23	11	improve	improve	VERB
fbem-1274	23	12	the	the	DET
fbem-1274	23	13	corporate	corporate	ADJ
fbem-1274	23	14	governance	governance	NOUN
fbem-1274	23	15	efficiency	efficiency	NOUN
fbem-1274	23	16	(	(	PUNCT
fbem-1274	23	17	liu	liu	PROPN
fbem-1274	23	18	na	na	PROPN
fbem-1274	23	19	et	et	PROPN
fbem-1274	23	20	al	al	PROPN
fbem-1274	23	21	.	.	PROPN
fbem-1274	23	22	,	,	PUNCT
fbem-1274	23	23	2017	2017	NUM
fbem-1274	23	24	)	)	PUNCT
fbem-1274	24	1	[	[	X
fbem-1274	24	2	5	5	NUM
fbem-1274	24	3	]	]	PUNCT
fbem-1274	24	4	,	,	PUNCT
fbem-1274	24	5	improve	improve	VERB
fbem-1274	24	6	the	the	DET
fbem-1274	24	7	robustness	robustness	NOUN
fbem-1274	24	8	of	of	ADP
fbem-1274	24	9	corporate	corporate	ADJ
fbem-1274	24	10	accounting	accounting	NOUN
fbem-1274	24	11	information	information	NOUN
fbem-1274	24	12	quality	quality	NOUN
fbem-1274	24	13	(	(	PUNCT
fbem-1274	24	14	zheng	zheng	X
fbem-1274	24	15	dengjin	dengjin	PROPN
fbem-1274	24	16	et	et	PROPN
fbem-1274	24	17	al	al	PROPN
fbem-1274	24	18	.	.	PROPN
fbem-1274	24	19	,	,	PUNCT
fbem-1274	24	20	2016	2016	NUM
fbem-1274	24	21	)	)	PUNCT
fbem-1274	25	1	[	[	X
fbem-1274	25	2	6	6	NUM
fbem-1274	25	3	]	]	PUNCT
fbem-1274	25	4	,	,	PUNCT
fbem-1274	25	5	improve	improve	VERB
fbem-1274	25	6	the	the	DET
fbem-1274	25	7	level	level	NOUN
fbem-1274	25	8	of	of	ADP
fbem-1274	25	9	corporate	corporate	ADJ
fbem-1274	25	10	earnings	earning	NOUN
fbem-1274	25	11	management	management	NOUN
fbem-1274	25	12	,	,	PUNCT
fbem-1274	25	13	and	and	CCONJ
fbem-1274	25	14	improve	improve	VERB
fbem-1274	25	15	the	the	DET
fbem-1274	25	16	investment	investment	NOUN
fbem-1274	25	17	efficiency	efficiency	NOUN
fbem-1274	25	18	and	and	CCONJ
fbem-1274	25	19	benefits	benefit	NOUN
fbem-1274	25	20	of	of	ADP
fbem-1274	25	21	listed	list	VERB
fbem-1274	25	22	companies	company	NOUN
fbem-1274	25	23	,	,	PUNCT
fbem-1274	25	24	and	and	CCONJ
fbem-1274	25	25	the	the	DET
fbem-1274	25	26	degree	degree	NOUN
fbem-1274	25	27	of	of	ADP
fbem-1274	25	28	government	government	NOUN
fbem-1274	25	29	audit	audit	NOUN
fbem-1274	25	30	involvement	involvement	NOUN
fbem-1274	25	31	has	have	VERB
fbem-1274	25	32	a	a	DET
fbem-1274	25	33	positive	positive	ADJ
fbem-1274	25	34	relationship	relationship	NOUN
fbem-1274	25	35	with	with	ADP
fbem-1274	25	36	it	it	PRON
fbem-1274	25	37	(	(	PUNCT
fbem-1274	25	38	wang	wang	PROPN
fbem-1274	25	39	ruyan	ruyan	PROPN
fbem-1274	25	40	et	et	PROPN
fbem-1274	25	41	al	al	PROPN
fbem-1274	25	42	.	.	PROPN
fbem-1274	25	43	,	,	PUNCT
fbem-1274	25	44	2019	2019	NUM
fbem-1274	25	45	;	;	PUNCT
fbem-1274	25	46	cai	cai	PROPN
fbem-1274	25	47	jiali	jiali	PROPN
fbem-1274	25	48	et	et	PROPN
fbem-1274	25	49	al	al	PROPN
fbem-1274	25	50	.	.	PROPN
fbem-1274	25	51	,	,	PUNCT
fbem-1274	25	52	2017	2017	NUM
fbem-1274	25	53	)	)	PUNCT
fbem-1274	26	1	[	[	X
fbem-1274	26	2	7	7	NUM
fbem-1274	26	3	-	-	SYM
fbem-1274	26	4	8	8	NUM
fbem-1274	26	5	]	]	PUNCT
fbem-1274	26	6	,	,	PUNCT
fbem-1274	26	7	improving	improve	VERB
fbem-1274	26	8	the	the	DET
fbem-1274	26	9	innovation	innovation	NOUN
fbem-1274	26	10	input	input	NOUN
fbem-1274	26	11	and	and	CCONJ
fbem-1274	26	12	output	output	NOUN
fbem-1274	26	13	of	of	ADP
fbem-1274	26	14	state	state	NOUN
fbem-1274	26	15	-	-	PUNCT
fbem-1274	26	16	owned	own	VERB
fbem-1274	26	17	enterprises	enterprise	NOUN
fbem-1274	26	18	,	,	PUNCT
fbem-1274	26	19	and	and	CCONJ
fbem-1274	26	20	enhancing	enhance	VERB
fbem-1274	26	21	the	the	DET
fbem-1274	26	22	quality	quality	NOUN
fbem-1274	26	23	of	of	ADP
fbem-1274	26	24	internal	internal	ADJ
fbem-1274	26	25	control	control	NOUN
fbem-1274	26	26	(	(	PUNCT
fbem-1274	26	27	liu	liu	PROPN
fbem-1274	26	28	zhanshuang	zhanshuang	PROPN
fbem-1274	26	29	,	,	PUNCT
fbem-1274	26	30	2020	2020	NUM
fbem-1274	26	31	)	)	PUNCT
fbem-1274	27	1	[	[	X
fbem-1274	27	2	9	9	NUM
fbem-1274	27	3	]	]	PUNCT
fbem-1274	27	4	,	,	PUNCT
fbem-1274	27	5	thereby	thereby	ADV
fbem-1274	27	6	it	it	PRON
fbem-1274	27	7	has	have	VERB
fbem-1274	27	8	a	a	DET
fbem-1274	27	9	positive	positive	ADJ
fbem-1274	27	10	effect	effect	NOUN
fbem-1274	27	11	on	on	ADP
fbem-1274	27	12	the	the	DET
fbem-1274	27	13	performance	performance	NOUN
fbem-1274	27	14	and	and	CCONJ
fbem-1274	27	15	innovation	innovation	NOUN
fbem-1274	27	16	efficiency	efficiency	NOUN
fbem-1274	27	17	of	of	ADP
fbem-1274	27	18	enterprises	enterprise	NOUN
fbem-1274	27	19	.	.	PUNCT
fbem-1274	28	1	so	so	ADV
fbem-1274	28	2	,	,	PUNCT
fbem-1274	28	3	in	in	ADP
fbem-1274	28	4	the	the	DET
fbem-1274	28	5	current	current	ADJ
fbem-1274	28	6	big	big	ADJ
fbem-1274	28	7	data	datum	NOUN
fbem-1274	28	8	environment	environment	NOUN
fbem-1274	28	9	,	,	PUNCT
fbem-1274	28	10	how	how	SCONJ
fbem-1274	28	11	does	do	AUX
fbem-1274	28	12	government	government	NOUN
fbem-1274	28	13	audit	audit	NOUN
fbem-1274	28	14	affect	affect	VERB
fbem-1274	28	15	the	the	DET
fbem-1274	28	16	innovation	innovation	NOUN
fbem-1274	28	17	performance	performance	NOUN
fbem-1274	28	18	of	of	ADP
fbem-1274	28	19	state	state	NOUN
fbem-1274	28	20	-	-	PUNCT
fbem-1274	28	21	owned	own	VERB
fbem-1274	28	22	enterprises	enterprise	NOUN
fbem-1274	28	23	?	?	PUNCT
fbem-1274	29	1	what	what	PRON
fbem-1274	29	2	are	be	AUX
fbem-1274	29	3	the	the	DET
fbem-1274	29	4	opportunities	opportunity	NOUN
fbem-1274	29	5	and	and	CCONJ
fbem-1274	29	6	challenges	challenge	NOUN
fbem-1274	29	7	for	for	ADP
fbem-1274	29	8	government	government	NOUN
fbem-1274	29	9	auditing	auditing	NOUN
fbem-1274	29	10	?	?	PUNCT
fbem-1274	30	1	how	how	SCONJ
fbem-1274	30	2	to	to	PART
fbem-1274	30	3	improve	improve	VERB
fbem-1274	30	4	the	the	DET
fbem-1274	30	5	strategy	strategy	NOUN
fbem-1274	30	6	of	of	ADP
fbem-1274	30	7	government	government	NOUN
fbem-1274	30	8	audit	audit	NOUN
fbem-1274	30	9	to	to	PART
fbem-1274	30	10	improve	improve	VERB
fbem-1274	30	11	the	the	DET
fbem-1274	30	12	innovation	innovation	NOUN
fbem-1274	30	13	performance	performance	NOUN
fbem-1274	30	14	of	of	ADP
fbem-1274	30	15	state	state	NOUN
fbem-1274	30	16	-	-	PUNCT
fbem-1274	30	17	owned	own	VERB
fbem-1274	30	18	enterprises	enterprise	NOUN
fbem-1274	30	19	?	?	PUNCT
fbem-1274	31	1	this	this	DET
fbem-1274	31	2	paper	paper	NOUN
fbem-1274	31	3	discusses	discuss	VERB
fbem-1274	31	4	the	the	DET
fbem-1274	31	5	mechanism	mechanism	NOUN
fbem-1274	31	6	of	of	ADP
fbem-1274	31	7	government	government	NOUN
fbem-1274	31	8	auditing	auditing	NOUN
fbem-1274	31	9	affecting	affect	VERB
fbem-1274	31	10	the	the	DET
fbem-1274	31	11	innovation	innovation	NOUN
fbem-1274	31	12	performance	performance	NOUN
fbem-1274	31	13	of	of	ADP
fbem-1274	31	14	state	state	NOUN
fbem-1274	31	15	-	-	PUNCT
fbem-1274	31	16	owned	own	VERB
fbem-1274	31	17	enterprises	enterprise	NOUN
fbem-1274	31	18	under	under	ADP
fbem-1274	31	19	the	the	DET
fbem-1274	31	20	background	background	NOUN
fbem-1274	31	21	of	of	ADP
fbem-1274	31	22	big	big	ADJ
fbem-1274	31	23	data	datum	NOUN
fbem-1274	31	24	,	,	PUNCT
fbem-1274	31	25	deeply	deeply	ADV
fbem-1274	31	26	analyzes	analyze	VERB
fbem-1274	31	27	the	the	DET
fbem-1274	31	28	opportunities	opportunity	NOUN
fbem-1274	31	29	and	and	CCONJ
fbem-1274	31	30	challenges	challenge	NOUN
fbem-1274	31	31	of	of	ADP
fbem-1274	31	32	government	government	NOUN
fbem-1274	31	33	auditing	auditing	NOUN
fbem-1274	31	34	to	to	PART
fbem-1274	31	35	promote	promote	VERB
fbem-1274	31	36	the	the	DET
fbem-1274	31	37	innovation	innovation	NOUN
fbem-1274	31	38	performance	performance	NOUN
fbem-1274	31	39	of	of	ADP
fbem-1274	31	40	state	state	NOUN
fbem-1274	31	41	-	-	PUNCT
fbem-1274	31	42	owned	own	VERB
fbem-1274	31	43	enterprises	enterprise	NOUN
fbem-1274	31	44	under	under	ADP
fbem-1274	31	45	the	the	DET
fbem-1274	31	46	background	background	NOUN
fbem-1274	31	47	of	of	ADP
fbem-1274	31	48	big	big	ADJ
fbem-1274	31	49	data	datum	NOUN
fbem-1274	31	50	,	,	PUNCT
fbem-1274	31	51	and	and	CCONJ
fbem-1274	31	52	finally	finally	ADV
fbem-1274	31	53	puts	put	VERB
fbem-1274	31	54	forward	forward	ADV
fbem-1274	31	55	corresponding	correspond	VERB
fbem-1274	31	56	policy	policy	NOUN
fbem-1274	31	57	suggestions	suggestion	NOUN
fbem-1274	31	58	.	.	PUNCT
fbem-1274	32	1	95	95	NUM
fbem-1274	32	2	2	2	NUM
fbem-1274	32	3	.	.	PUNCT
fbem-1274	33	1	the	the	DET
fbem-1274	33	2	mechanism	mechanism	NOUN
fbem-1274	33	3	of	of	ADP
fbem-1274	33	4	government	government	NOUN
fbem-1274	33	5	audit	audit	NOUN
fbem-1274	33	6	affecting	affect	VERB
fbem-1274	33	7	innovation	innovation	NOUN
fbem-1274	33	8	performance	performance	NOUN
fbem-1274	33	9	of	of	ADP
fbem-1274	33	10	state	state	NOUN
fbem-1274	33	11	-	-	PUNCT
fbem-1274	33	12	owned	own	VERB
fbem-1274	33	13	enterprises	enterprise	NOUN
fbem-1274	33	14	2.1	2.1	NUM
fbem-1274	33	15	.	.	PUNCT
fbem-1274	34	1	government	government	NOUN
fbem-1274	34	2	auditing	auditing	NOUN
fbem-1274	34	3	innovates	innovate	VERB
fbem-1274	34	4	performance	performance	NOUN
fbem-1274	34	5	by	by	ADP
fbem-1274	34	6	improving	improve	VERB
fbem-1274	34	7	internal	internal	ADJ
fbem-1274	34	8	controls	control	NOUN
fbem-1274	34	9	of	of	ADP
fbem-1274	34	10	soes	soe	NOUN
fbem-1274	34	11	among	among	ADP
fbem-1274	34	12	the	the	DET
fbem-1274	34	13	many	many	ADJ
fbem-1274	34	14	audit	audit	NOUN
fbem-1274	34	15	projects	project	NOUN
fbem-1274	34	16	of	of	ADP
fbem-1274	34	17	government	government	NOUN
fbem-1274	34	18	audits	audits	NOUN
fbem-1274	34	19	on	on	ADP
fbem-1274	34	20	state	state	NOUN
fbem-1274	34	21	-	-	PUNCT
fbem-1274	34	22	owned	own	VERB
fbem-1274	34	23	enterprises	enterprise	NOUN
fbem-1274	34	24	,	,	PUNCT
fbem-1274	34	25	most	most	ADJ
fbem-1274	34	26	of	of	ADP
fbem-1274	34	27	them	they	PRON
fbem-1274	34	28	are	be	AUX
fbem-1274	34	29	about	about	ADP
fbem-1274	34	30	the	the	DET
fbem-1274	34	31	economic	economic	ADJ
fbem-1274	34	32	responsibility	responsibility	NOUN
fbem-1274	34	33	audit	audit	NOUN
fbem-1274	34	34	of	of	ADP
fbem-1274	34	35	the	the	DET
fbem-1274	34	36	tenure	tenure	NOUN
fbem-1274	34	37	of	of	ADP
fbem-1274	34	38	leading	leading	NOUN
fbem-1274	34	39	cadres	cadre	NOUN
fbem-1274	34	40	of	of	ADP
fbem-1274	34	41	stateowned	stateowne	VERB
fbem-1274	34	42	enterprises	enterprise	NOUN
fbem-1274	34	43	.	.	PUNCT
fbem-1274	35	1	the	the	DET
fbem-1274	35	2	audit	audit	NOUN
fbem-1274	35	3	points	point	NOUN
fbem-1274	35	4	of	of	ADP
fbem-1274	35	5	such	such	ADJ
fbem-1274	35	6	projects	project	NOUN
fbem-1274	35	7	often	often	ADV
fbem-1274	35	8	include	include	VERB
fbem-1274	35	9	:	:	PUNCT
fbem-1274	35	10	the	the	DET
fbem-1274	35	11	soundness	soundness	NOUN
fbem-1274	35	12	,	,	PUNCT
fbem-1274	35	13	effectiveness	effectiveness	NOUN
fbem-1274	35	14	and	and	CCONJ
fbem-1274	35	15	integrity	integrity	NOUN
fbem-1274	35	16	of	of	ADP
fbem-1274	35	17	the	the	DET
fbem-1274	35	18	main	main	ADJ
fbem-1274	35	19	economic	economic	ADJ
fbem-1274	35	20	business	business	NOUN
fbem-1274	35	21	indicators	indicator	NOUN
fbem-1274	35	22	.	.	PUNCT
fbem-1274	36	1	as	as	ADV
fbem-1274	36	2	well	well	ADV
fbem-1274	36	3	as	as	ADP
fbem-1274	36	4	the	the	DET
fbem-1274	36	5	completion	completion	NOUN
fbem-1274	36	6	of	of	ADP
fbem-1274	36	7	various	various	ADJ
fbem-1274	36	8	indicators	indicator	NOUN
fbem-1274	36	9	;	;	PUNCT
fbem-1274	36	10	the	the	DET
fbem-1274	36	11	legitimacy	legitimacy	NOUN
fbem-1274	36	12	and	and	CCONJ
fbem-1274	36	13	efficiency	efficiency	NOUN
fbem-1274	36	14	of	of	ADP
fbem-1274	36	15	major	major	ADJ
fbem-1274	36	16	business	business	NOUN
fbem-1274	36	17	decisions	decision	NOUN
fbem-1274	36	18	;	;	PUNCT
fbem-1274	36	19	integrity	integrity	NOUN
fbem-1274	36	20	,	,	PUNCT
fbem-1274	36	21	self	self	NOUN
fbem-1274	36	22	-	-	PUNCT
fbem-1274	36	23	discipline	discipline	NOUN
fbem-1274	36	24	and	and	CCONJ
fbem-1274	36	25	law	law	NOUN
fbem-1274	36	26	-	-	PUNCT
fbem-1274	36	27	abiding	abide	VERB
fbem-1274	36	28	;	;	PUNCT
fbem-1274	36	29	the	the	DET
fbem-1274	36	30	realization	realization	NOUN
fbem-1274	36	31	of	of	ADP
fbem-1274	36	32	economic	economic	ADJ
fbem-1274	36	33	goals	goal	NOUN
fbem-1274	36	34	in	in	ADP
fbem-1274	36	35	the	the	DET
fbem-1274	36	36	tenure	tenure	NOUN
fbem-1274	36	37	,	,	PUNCT
fbem-1274	36	38	etc	etc	X
fbem-1274	36	39	.	.	X
fbem-1274	36	40	,	,	PUNCT
fbem-1274	36	41	and	and	CCONJ
fbem-1274	36	42	these	these	PRON
fbem-1274	36	43	are	be	AUX
fbem-1274	36	44	closely	closely	ADV
fbem-1274	36	45	related	relate	VERB
fbem-1274	36	46	to	to	ADP
fbem-1274	36	47	the	the	DET
fbem-1274	36	48	internal	internal	ADJ
fbem-1274	36	49	control	control	NOUN
fbem-1274	36	50	and	and	CCONJ
fbem-1274	36	51	business	business	NOUN
fbem-1274	36	52	performance	performance	NOUN
fbem-1274	36	53	of	of	ADP
fbem-1274	36	54	the	the	DET
fbem-1274	36	55	enterprise	enterprise	NOUN
fbem-1274	36	56	.	.	PUNCT
fbem-1274	37	1	since	since	SCONJ
fbem-1274	37	2	2005	2005	NUM
fbem-1274	37	3	,	,	PUNCT
fbem-1274	37	4	state	state	NOUN
fbem-1274	37	5	-	-	PUNCT
fbem-1274	37	6	owned	own	VERB
fbem-1274	37	7	listed	list	VERB
fbem-1274	37	8	companies	company	NOUN
fbem-1274	37	9	have	have	AUX
fbem-1274	37	10	begun	begin	VERB
fbem-1274	37	11	to	to	PART
fbem-1274	37	12	accept	accept	VERB
fbem-1274	37	13	financial	financial	ADJ
fbem-1274	37	14	revenue	revenue	NOUN
fbem-1274	37	15	and	and	CCONJ
fbem-1274	37	16	expenditure	expenditure	NOUN
fbem-1274	37	17	audits	audits	NOUN
fbem-1274	37	18	conducted	conduct	VERB
fbem-1274	37	19	by	by	ADP
fbem-1274	37	20	the	the	DET
fbem-1274	37	21	national	national	ADJ
fbem-1274	37	22	audit	audit	NOUN
fbem-1274	37	23	office	office	NOUN
fbem-1274	37	24	for	for	ADP
fbem-1274	37	25	listed	list	VERB
fbem-1274	37	26	companies	company	NOUN
fbem-1274	37	27	,	,	PUNCT
fbem-1274	37	28	and	and	CCONJ
fbem-1274	37	29	have	have	AUX
fbem-1274	37	30	announced	announce	VERB
fbem-1274	37	31	the	the	DET
fbem-1274	37	32	results	result	NOUN
fbem-1274	37	33	of	of	ADP
fbem-1274	37	34	government	government	NOUN
fbem-1274	37	35	audits	audits	NOUN
fbem-1274	37	36	to	to	ADP
fbem-1274	37	37	the	the	DET
fbem-1274	37	38	public	public	NOUN
fbem-1274	37	39	.	.	PUNCT
fbem-1274	38	1	the	the	DET
fbem-1274	38	2	problems	problem	NOUN
fbem-1274	38	3	found	find	VERB
fbem-1274	38	4	in	in	ADP
fbem-1274	38	5	the	the	DET
fbem-1274	38	6	government	government	NOUN
fbem-1274	38	7	audit	audit	NOUN
fbem-1274	38	8	announcement	announcement	NOUN
fbem-1274	38	9	mainly	mainly	ADV
fbem-1274	38	10	include	include	VERB
fbem-1274	38	11	accounting	account	VERB
fbem-1274	38	12	,	,	PUNCT
fbem-1274	38	13	financial	financial	ADJ
fbem-1274	38	14	management	management	NOUN
fbem-1274	38	15	,	,	PUNCT
fbem-1274	38	16	employee	employee	NOUN
fbem-1274	38	17	benefits	benefit	NOUN
fbem-1274	38	18	and	and	CCONJ
fbem-1274	38	19	remuneration	remuneration	NOUN
fbem-1274	38	20	,	,	PUNCT
fbem-1274	38	21	project	project	NOUN
fbem-1274	38	22	investment	investment	NOUN
fbem-1274	38	23	management	management	NOUN
fbem-1274	38	24	,	,	PUNCT
fbem-1274	38	25	economic	economic	ADJ
fbem-1274	38	26	decision	decision	NOUN
fbem-1274	38	27	-	-	PUNCT
fbem-1274	38	28	making	make	VERB
fbem-1274	38	29	losses	loss	NOUN
fbem-1274	38	30	,	,	PUNCT
fbem-1274	38	31	internal	internal	ADJ
fbem-1274	38	32	management	management	NOUN
fbem-1274	38	33	,	,	PUNCT
fbem-1274	38	34	and	and	CCONJ
fbem-1274	38	35	problems	problem	NOUN
fbem-1274	38	36	left	leave	VERB
fbem-1274	38	37	over	over	ADP
fbem-1274	38	38	from	from	ADP
fbem-1274	38	39	previous	previous	ADJ
fbem-1274	38	40	years	year	NOUN
fbem-1274	38	41	.	.	PUNCT
fbem-1274	39	1	among	among	ADP
fbem-1274	39	2	them	they	PRON
fbem-1274	39	3	,	,	PUNCT
fbem-1274	39	4	the	the	DET
fbem-1274	39	5	audited	audit	VERB
fbem-1274	39	6	state	state	NOUN
fbem-1274	39	7	-	-	PUNCT
fbem-1274	39	8	owned	own	VERB
fbem-1274	39	9	group	group	NOUN
fbem-1274	39	10	companies	company	NOUN
fbem-1274	39	11	have	have	VERB
fbem-1274	39	12	various	various	ADJ
fbem-1274	39	13	levels	level	NOUN
fbem-1274	39	14	of	of	ADP
fbem-1274	39	15	violations	violation	NOUN
fbem-1274	39	16	of	of	ADP
fbem-1274	39	17	discipline	discipline	NOUN
fbem-1274	39	18	and	and	CCONJ
fbem-1274	39	19	regulations	regulation	NOUN
fbem-1274	39	20	,	,	PUNCT
fbem-1274	39	21	mainly	mainly	ADV
fbem-1274	39	22	in	in	ADP
fbem-1274	39	23	the	the	DET
fbem-1274	39	24	balance	balance	NOUN
fbem-1274	39	25	sheet	sheet	NOUN
fbem-1274	39	26	and	and	CCONJ
fbem-1274	39	27	profit	profit	NOUN
fbem-1274	39	28	and	and	CCONJ
fbem-1274	39	29	loss	loss	NOUN
fbem-1274	39	30	statement	statement	NOUN
fbem-1274	39	31	.	.	PUNCT
fbem-1274	40	1	the	the	DET
fbem-1274	40	2	common	common	ADJ
fbem-1274	40	3	problems	problem	NOUN
fbem-1274	40	4	are	be	AUX
fbem-1274	40	5	mainly	mainly	ADV
fbem-1274	40	6	over	over	ADP
fbem-1274	40	7	-	-	PUNCT
fbem-1274	40	8	stating	state	VERB
fbem-1274	40	9	profits	profit	NOUN
fbem-1274	40	10	,	,	PUNCT
fbem-1274	40	11	over	over	ADV
fbem-1274	40	12	-	-	PUNCT
fbem-1274	40	13	stating	state	VERB
fbem-1274	40	14	liabilities	liability	NOUN
fbem-1274	40	15	,	,	PUNCT
fbem-1274	40	16	and	and	CCONJ
fbem-1274	40	17	under	under	ADV
fbem-1274	40	18	-	-	PUNCT
fbem-1274	40	19	stating	state	VERB
fbem-1274	40	20	assets	asset	NOUN
fbem-1274	40	21	at	at	ADP
fbem-1274	40	22	the	the	DET
fbem-1274	40	23	same	same	ADJ
fbem-1274	40	24	time	time	NOUN
fbem-1274	40	25	.	.	PUNCT
fbem-1274	41	1	it	it	PRON
fbem-1274	41	2	can	can	AUX
fbem-1274	41	3	be	be	AUX
fbem-1274	41	4	seen	see	VERB
fbem-1274	41	5	that	that	SCONJ
fbem-1274	41	6	the	the	DET
fbem-1274	41	7	audited	audit	VERB
fbem-1274	41	8	state	state	NOUN
fbem-1274	41	9	-	-	PUNCT
fbem-1274	41	10	owned	own	VERB
fbem-1274	41	11	group	group	NOUN
fbem-1274	41	12	companies	company	NOUN
fbem-1274	41	13	have	have	VERB
fbem-1274	41	14	varying	vary	VERB
fbem-1274	41	15	degrees	degree	NOUN
fbem-1274	41	16	of	of	ADP
fbem-1274	41	17	distortion	distortion	NOUN
fbem-1274	41	18	in	in	ADP
fbem-1274	41	19	accounting	accounting	NOUN
fbem-1274	41	20	information	information	NOUN
fbem-1274	41	21	such	such	ADJ
fbem-1274	41	22	as	as	ADP
fbem-1274	41	23	profit	profit	NOUN
fbem-1274	41	24	accounting	accounting	NOUN
fbem-1274	41	25	and	and	CCONJ
fbem-1274	41	26	internal	internal	ADJ
fbem-1274	41	27	management	management	NOUN
fbem-1274	41	28	.	.	PUNCT
fbem-1274	42	1	according	accord	VERB
fbem-1274	42	2	to	to	ADP
fbem-1274	42	3	the	the	DET
fbem-1274	42	4	"	"	PUNCT
fbem-1274	42	5	auditing	auditing	NOUN
fbem-1274	42	6	standards	standard	NOUN
fbem-1274	42	7	"	"	PUNCT
fbem-1274	42	8	,	,	PUNCT
fbem-1274	42	9	government	government	NOUN
fbem-1274	42	10	auditing	auditing	NOUN
fbem-1274	42	11	agencies	agency	NOUN
fbem-1274	42	12	can	can	AUX
fbem-1274	42	13	exercise	exercise	VERB
fbem-1274	42	14	the	the	DET
fbem-1274	42	15	power	power	NOUN
fbem-1274	42	16	to	to	PART
fbem-1274	42	17	deal	deal	VERB
fbem-1274	42	18	with	with	ADP
fbem-1274	42	19	and	and	CCONJ
fbem-1274	42	20	punish	punish	VERB
fbem-1274	42	21	within	within	ADP
fbem-1274	42	22	the	the	DET
fbem-1274	42	23	scope	scope	NOUN
fbem-1274	42	24	of	of	ADP
fbem-1274	42	25	their	their	PRON
fbem-1274	42	26	statutory	statutory	ADJ
fbem-1274	42	27	powers	power	NOUN
fbem-1274	42	28	.	.	PUNCT
fbem-1274	43	1	therefore	therefore	ADV
fbem-1274	43	2	,	,	PUNCT
fbem-1274	43	3	government	government	NOUN
fbem-1274	43	4	auditing	auditing	NOUN
fbem-1274	43	5	agencies	agency	NOUN
fbem-1274	43	6	force	force	VERB
fbem-1274	43	7	state	state	NOUN
fbem-1274	43	8	-	-	PUNCT
fbem-1274	43	9	owned	own	VERB
fbem-1274	43	10	enterprises	enterprise	NOUN
fbem-1274	43	11	to	to	PART
fbem-1274	43	12	improve	improve	VERB
fbem-1274	43	13	under	under	ADP
fbem-1274	43	14	these	these	DET
fbem-1274	43	15	external	external	ADJ
fbem-1274	43	16	pressures	pressure	NOUN
fbem-1274	43	17	by	by	ADP
fbem-1274	43	18	truly	truly	ADV
fbem-1274	43	19	and	and	CCONJ
fbem-1274	43	20	completely	completely	ADV
fbem-1274	43	21	disclosing	disclose	VERB
fbem-1274	43	22	the	the	DET
fbem-1274	43	23	management	management	NOUN
fbem-1274	43	24	and	and	CCONJ
fbem-1274	43	25	operating	operating	NOUN
fbem-1274	43	26	conditions	condition	NOUN
fbem-1274	43	27	of	of	ADP
fbem-1274	43	28	state	state	NOUN
fbem-1274	43	29	-	-	PUNCT
fbem-1274	43	30	owned	own	VERB
fbem-1274	43	31	enterprises	enterprise	NOUN
fbem-1274	43	32	.	.	PUNCT
fbem-1274	44	1	internal	internal	ADJ
fbem-1274	44	2	governance	governance	NOUN
fbem-1274	44	3	,	,	PUNCT
fbem-1274	44	4	preventing	prevent	VERB
fbem-1274	44	5	financial	financial	ADJ
fbem-1274	44	6	risks	risk	NOUN
fbem-1274	44	7	,	,	PUNCT
fbem-1274	44	8	and	and	CCONJ
fbem-1274	44	9	increasing	increase	VERB
fbem-1274	44	10	employee	employee	NOUN
fbem-1274	44	11	engagement	engagement	NOUN
fbem-1274	44	12	are	be	AUX
fbem-1274	44	13	actions	action	NOUN
fbem-1274	44	14	that	that	PRON
fbem-1274	44	15	strengthen	strengthen	VERB
fbem-1274	44	16	internal	internal	ADJ
fbem-1274	44	17	controls	control	NOUN
fbem-1274	44	18	.	.	PUNCT
fbem-1274	45	1	when	when	SCONJ
fbem-1274	45	2	internal	internal	ADJ
fbem-1274	45	3	control	control	NOUN
fbem-1274	45	4	is	be	AUX
fbem-1274	45	5	improved	improve	VERB
fbem-1274	45	6	,	,	PUNCT
fbem-1274	45	7	the	the	DET
fbem-1274	45	8	efficiency	efficiency	NOUN
fbem-1274	45	9	of	of	ADP
fbem-1274	45	10	stateowned	stateowne	VERB
fbem-1274	45	11	enterprises	enterprise	NOUN
fbem-1274	45	12	and	and	CCONJ
fbem-1274	45	13	the	the	DET
fbem-1274	45	14	allocation	allocation	NOUN
fbem-1274	45	15	of	of	ADP
fbem-1274	45	16	resources	resource	NOUN
fbem-1274	45	17	within	within	ADP
fbem-1274	45	18	the	the	DET
fbem-1274	45	19	enterprise	enterprise	NOUN
fbem-1274	45	20	will	will	AUX
fbem-1274	45	21	be	be	AUX
fbem-1274	45	22	improved	improve	VERB
fbem-1274	45	23	to	to	ADP
fbem-1274	45	24	varying	vary	VERB
fbem-1274	45	25	degrees	degree	NOUN
fbem-1274	45	26	,	,	PUNCT
fbem-1274	45	27	and	and	CCONJ
fbem-1274	45	28	the	the	DET
fbem-1274	45	29	efficient	efficient	ADJ
fbem-1274	45	30	use	use	NOUN
fbem-1274	45	31	of	of	ADP
fbem-1274	45	32	resource	resource	NOUN
fbem-1274	45	33	allocation	allocation	NOUN
fbem-1274	45	34	and	and	CCONJ
fbem-1274	45	35	efficient	efficient	ADJ
fbem-1274	45	36	enterprise	enterprise	NOUN
fbem-1274	45	37	operation	operation	NOUN
fbem-1274	45	38	will	will	AUX
fbem-1274	45	39	reduce	reduce	VERB
fbem-1274	45	40	the	the	DET
fbem-1274	45	41	risks	risk	NOUN
fbem-1274	45	42	faced	face	VERB
fbem-1274	45	43	by	by	ADP
fbem-1274	45	44	enterprises	enterprise	NOUN
fbem-1274	45	45	in	in	ADP
fbem-1274	45	46	daily	daily	ADJ
fbem-1274	45	47	operation	operation	NOUN
fbem-1274	45	48	and	and	CCONJ
fbem-1274	45	49	management	management	NOUN
fbem-1274	45	50	.	.	PUNCT
fbem-1274	46	1	business	business	NOUN
fbem-1274	46	2	performance	performance	NOUN
fbem-1274	46	3	is	be	AUX
fbem-1274	46	4	likely	likely	ADJ
fbem-1274	46	5	to	to	PART
fbem-1274	46	6	improve	improve	VERB
fbem-1274	46	7	.	.	PUNCT
fbem-1274	47	1	therefore	therefore	ADV
fbem-1274	47	2	,	,	PUNCT
fbem-1274	47	3	the	the	DET
fbem-1274	47	4	improvement	improvement	NOUN
fbem-1274	47	5	of	of	ADP
fbem-1274	47	6	business	business	NOUN
fbem-1274	47	7	performance	performance	NOUN
fbem-1274	47	8	and	and	CCONJ
fbem-1274	47	9	the	the	DET
fbem-1274	47	10	improvement	improvement	NOUN
fbem-1274	47	11	of	of	ADP
fbem-1274	47	12	internal	internal	ADJ
fbem-1274	47	13	control	control	NOUN
fbem-1274	47	14	have	have	AUX
fbem-1274	47	15	prompted	prompt	VERB
fbem-1274	47	16	state	state	NOUN
fbem-1274	47	17	-	-	PUNCT
fbem-1274	47	18	owned	own	VERB
fbem-1274	47	19	enterprises	enterprise	NOUN
fbem-1274	47	20	to	to	PART
fbem-1274	47	21	invest	invest	VERB
fbem-1274	47	22	more	more	ADJ
fbem-1274	47	23	capital	capital	NOUN
fbem-1274	47	24	in	in	ADP
fbem-1274	47	25	various	various	ADJ
fbem-1274	47	26	activities	activity	NOUN
fbem-1274	47	27	to	to	PART
fbem-1274	47	28	improve	improve	VERB
fbem-1274	47	29	innovation	innovation	NOUN
fbem-1274	47	30	capabilities	capability	NOUN
fbem-1274	47	31	,	,	PUNCT
fbem-1274	47	32	such	such	ADJ
fbem-1274	47	33	as	as	ADP
fbem-1274	47	34	incentive	incentive	NOUN
fbem-1274	47	35	mechanism	mechanism	NOUN
fbem-1274	47	36	,	,	PUNCT
fbem-1274	47	37	talent	talent	NOUN
fbem-1274	47	38	introduction	introduction	NOUN
fbem-1274	47	39	,	,	PUNCT
fbem-1274	47	40	human	human	ADJ
fbem-1274	47	41	resource	resource	NOUN
fbem-1274	47	42	management	management	NOUN
fbem-1274	47	43	,	,	PUNCT
fbem-1274	47	44	strategic	strategic	ADJ
fbem-1274	47	45	management	management	NOUN
fbem-1274	47	46	,	,	PUNCT
fbem-1274	47	47	etc	etc	X
fbem-1274	47	48	.	.	X
fbem-1274	47	49	,	,	PUNCT
fbem-1274	47	50	so	so	SCONJ
fbem-1274	47	51	as	as	SCONJ
fbem-1274	47	52	to	to	PART
fbem-1274	47	53	improve	improve	VERB
fbem-1274	47	54	the	the	DET
fbem-1274	47	55	innovation	innovation	NOUN
fbem-1274	47	56	performance	performance	NOUN
fbem-1274	47	57	of	of	ADP
fbem-1274	47	58	enterprises	enterprise	NOUN
fbem-1274	47	59	.	.	PUNCT
fbem-1274	48	1	2.2	2.2	NUM
fbem-1274	48	2	.	.	PUNCT
fbem-1274	49	1	government	government	NOUN
fbem-1274	49	2	audits	audits	NOUN
fbem-1274	49	3	trigger	trigger	VERB
fbem-1274	49	4	the	the	DET
fbem-1274	49	5	flow	flow	NOUN
fbem-1274	49	6	of	of	ADP
fbem-1274	49	7	capital	capital	NOUN
fbem-1274	49	8	and	and	CCONJ
fbem-1274	49	9	talent	talent	NOUN
fbem-1274	49	10	through	through	ADP
fbem-1274	49	11	result	result	NOUN
fbem-1274	49	12	announcements	announcement	NOUN
fbem-1274	49	13	and	and	CCONJ
fbem-1274	49	14	affect	affect	VERB
fbem-1274	49	15	innovation	innovation	NOUN
fbem-1274	49	16	performance	performance	NOUN
fbem-1274	49	17	government	government	NOUN
fbem-1274	49	18	auditing	auditing	NOUN
fbem-1274	49	19	is	be	AUX
fbem-1274	49	20	different	different	ADJ
fbem-1274	49	21	from	from	ADP
fbem-1274	49	22	internal	internal	ADJ
fbem-1274	49	23	auditing	auditing	NOUN
fbem-1274	49	24	and	and	CCONJ
fbem-1274	49	25	social	social	ADJ
fbem-1274	49	26	auditing	auditing	NOUN
fbem-1274	49	27	.	.	PUNCT
fbem-1274	50	1	the	the	DET
fbem-1274	50	2	independence	independence	NOUN
fbem-1274	50	3	of	of	ADP
fbem-1274	50	4	government	government	NOUN
fbem-1274	50	5	auditing	auditing	NOUN
fbem-1274	50	6	comes	come	VERB
fbem-1274	50	7	from	from	ADP
fbem-1274	50	8	the	the	DET
fbem-1274	50	9	law	law	NOUN
fbem-1274	50	10	and	and	CCONJ
fbem-1274	50	11	the	the	DET
fbem-1274	50	12	system	system	NOUN
fbem-1274	50	13	setting	setting	NOUN
fbem-1274	50	14	of	of	ADP
fbem-1274	50	15	checks	check	NOUN
fbem-1274	50	16	and	and	CCONJ
fbem-1274	50	17	balances	balance	NOUN
fbem-1274	50	18	of	of	ADP
fbem-1274	50	19	various	various	ADJ
fbem-1274	50	20	governments	government	NOUN
fbem-1274	50	21	.	.	PUNCT
fbem-1274	51	1	therefore	therefore	ADV
fbem-1274	51	2	,	,	PUNCT
fbem-1274	51	3	government	government	NOUN
fbem-1274	51	4	auditing	auditing	NOUN
fbem-1274	51	5	has	have	VERB
fbem-1274	51	6	mandatory	mandatory	ADJ
fbem-1274	51	7	and	and	CCONJ
fbem-1274	51	8	high	high	ADJ
fbem-1274	51	9	audit	audit	NOUN
fbem-1274	51	10	quality	quality	NOUN
fbem-1274	51	11	.	.	PUNCT
fbem-1274	52	1	the	the	DET
fbem-1274	52	2	market	market	NOUN
fbem-1274	52	3	demand	demand	NOUN
fbem-1274	52	4	determines	determine	VERB
fbem-1274	52	5	the	the	DET
fbem-1274	52	6	independence	independence	NOUN
fbem-1274	52	7	of	of	ADP
fbem-1274	52	8	social	social	ADJ
fbem-1274	52	9	auditing	auditing	NOUN
fbem-1274	52	10	,	,	PUNCT
fbem-1274	52	11	and	and	CCONJ
fbem-1274	52	12	the	the	DET
fbem-1274	52	13	information	information	NOUN
fbem-1274	52	14	asymmetry	asymmetry	NOUN
fbem-1274	52	15	in	in	ADP
fbem-1274	52	16	the	the	DET
fbem-1274	52	17	market	market	NOUN
fbem-1274	52	18	stems	stem	VERB
fbem-1274	52	19	from	from	ADP
fbem-1274	52	20	the	the	DET
fbem-1274	52	21	separation	separation	NOUN
fbem-1274	52	22	of	of	ADP
fbem-1274	52	23	ownership	ownership	NOUN
fbem-1274	52	24	and	and	CCONJ
fbem-1274	52	25	management	management	NOUN
fbem-1274	52	26	rights	right	NOUN
fbem-1274	52	27	.	.	PUNCT
fbem-1274	53	1	all	all	DET
fbem-1274	53	2	relevant	relevant	ADJ
fbem-1274	53	3	stakeholders	stakeholder	NOUN
fbem-1274	53	4	need	need	VERB
fbem-1274	53	5	to	to	PART
fbem-1274	53	6	hire	hire	VERB
fbem-1274	53	7	an	an	DET
fbem-1274	53	8	objective	objective	ADJ
fbem-1274	53	9	third	third	ADJ
fbem-1274	53	10	-	-	PUNCT
fbem-1274	53	11	party	party	NOUN
fbem-1274	53	12	auditing	auditing	NOUN
fbem-1274	53	13	agency	agency	NOUN
fbem-1274	53	14	to	to	PART
fbem-1274	53	15	conduct	conduct	VERB
fbem-1274	53	16	objective	objective	ADJ
fbem-1274	53	17	and	and	CCONJ
fbem-1274	53	18	fair	fair	ADJ
fbem-1274	53	19	assessments	assessment	NOUN
fbem-1274	53	20	of	of	ADP
fbem-1274	53	21	the	the	DET
fbem-1274	53	22	audited	audit	VERB
fbem-1274	53	23	units	unit	NOUN
fbem-1274	53	24	they	they	PRON
fbem-1274	53	25	want	want	VERB
fbem-1274	53	26	to	to	PART
fbem-1274	53	27	know	know	VERB
fbem-1274	53	28	.	.	PUNCT
fbem-1274	54	1	audit	audit	NOUN
fbem-1274	54	2	.	.	PUNCT
fbem-1274	55	1	if	if	SCONJ
fbem-1274	55	2	a	a	DET
fbem-1274	55	3	firm	firm	NOUN
fbem-1274	55	4	or	or	CCONJ
fbem-1274	55	5	member	member	NOUN
fbem-1274	55	6	of	of	ADP
fbem-1274	55	7	an	an	DET
fbem-1274	55	8	audit	audit	NOUN
fbem-1274	55	9	working	work	VERB
fbem-1274	55	10	group	group	NOUN
fbem-1274	55	11	accepts	accept	VERB
fbem-1274	55	12	bribes	bribe	NOUN
fbem-1274	55	13	for	for	ADP
fbem-1274	55	14	immediate	immediate	ADJ
fbem-1274	55	15	benefits	benefit	NOUN
fbem-1274	55	16	,	,	PUNCT
fbem-1274	55	17	and	and	CCONJ
fbem-1274	55	18	colludes	collude	NOUN
fbem-1274	55	19	with	with	ADP
fbem-1274	55	20	the	the	DET
fbem-1274	55	21	audited	audited	ADJ
fbem-1274	55	22	unit	unit	NOUN
fbem-1274	55	23	to	to	PART
fbem-1274	55	24	issue	issue	VERB
fbem-1274	55	25	an	an	DET
fbem-1274	55	26	untrue	untrue	ADJ
fbem-1274	55	27	audit	audit	NOUN
fbem-1274	55	28	report	report	NOUN
fbem-1274	55	29	,	,	PUNCT
fbem-1274	55	30	such	such	ADJ
fbem-1274	55	31	as	as	ADP
fbem-1274	55	32	the	the	DET
fbem-1274	55	33	enron	enron	PROPN
fbem-1274	55	34	incident	incident	PROPN
fbem-1274	55	35	,	,	PUNCT
fbem-1274	55	36	the	the	DET
fbem-1274	55	37	auditing	auditing	NOUN
fbem-1274	55	38	institution	institution	NOUN
fbem-1274	55	39	will	will	AUX
fbem-1274	55	40	be	be	AUX
fbem-1274	55	41	punished	punish	VERB
fbem-1274	55	42	by	by	ADP
fbem-1274	55	43	the	the	DET
fbem-1274	55	44	regulator	regulator	NOUN
fbem-1274	55	45	and	and	CCONJ
fbem-1274	55	46	lose	lose	VERB
fbem-1274	55	47	the	the	DET
fbem-1274	55	48	trust	trust	NOUN
fbem-1274	55	49	of	of	ADP
fbem-1274	55	50	the	the	DET
fbem-1274	55	51	market	market	NOUN
fbem-1274	55	52	.	.	PUNCT
fbem-1274	56	1	audit	audit	NOUN
fbem-1274	56	2	reports	report	NOUN
fbem-1274	56	3	without	without	ADP
fbem-1274	56	4	independence	independence	NOUN
fbem-1274	56	5	are	be	AUX
fbem-1274	56	6	worthless	worthless	ADJ
fbem-1274	56	7	.	.	PUNCT
fbem-1274	57	1	unlike	unlike	ADP
fbem-1274	57	2	government	government	NOUN
fbem-1274	57	3	auditing	auditing	NOUN
fbem-1274	57	4	,	,	PUNCT
fbem-1274	57	5	the	the	DET
fbem-1274	57	6	independence	independence	NOUN
fbem-1274	57	7	of	of	ADP
fbem-1274	57	8	government	government	NOUN
fbem-1274	57	9	auditing	auditing	NOUN
fbem-1274	57	10	is	be	AUX
fbem-1274	57	11	endowed	endow	VERB
fbem-1274	57	12	by	by	ADP
fbem-1274	57	13	the	the	DET
fbem-1274	57	14	law	law	NOUN
fbem-1274	57	15	and	and	CCONJ
fbem-1274	57	16	the	the	DET
fbem-1274	57	17	government	government	NOUN
fbem-1274	57	18	's	's	PART
fbem-1274	57	19	system	system	NOUN
fbem-1274	57	20	of	of	ADP
fbem-1274	57	21	checks	check	NOUN
fbem-1274	57	22	and	and	CCONJ
fbem-1274	57	23	balances	balance	NOUN
fbem-1274	57	24	of	of	ADP
fbem-1274	57	25	power	power	NOUN
fbem-1274	57	26	.	.	PUNCT
fbem-1274	58	1	under	under	ADP
fbem-1274	58	2	the	the	DET
fbem-1274	58	3	current	current	ADJ
fbem-1274	58	4	relatively	relatively	ADV
fbem-1274	58	5	complete	complete	ADJ
fbem-1274	58	6	legal	legal	ADJ
fbem-1274	58	7	system	system	NOUN
fbem-1274	58	8	,	,	PUNCT
fbem-1274	58	9	it	it	PRON
fbem-1274	58	10	is	be	AUX
fbem-1274	58	11	almost	almost	ADV
fbem-1274	58	12	impossible	impossible	ADJ
fbem-1274	58	13	to	to	PART
fbem-1274	58	14	purchase	purchase	VERB
fbem-1274	58	15	audit	audit	NOUN
fbem-1274	58	16	reports	report	NOUN
fbem-1274	58	17	and	and	CCONJ
fbem-1274	58	18	rent	rent	NOUN
fbem-1274	58	19	-	-	PUNCT
fbem-1274	58	20	seeking	seeking	NOUN
fbem-1274	58	21	.	.	PUNCT
fbem-1274	59	1	therefore	therefore	ADV
fbem-1274	59	2	,	,	PUNCT
fbem-1274	59	3	the	the	DET
fbem-1274	59	4	independence	independence	NOUN
fbem-1274	59	5	of	of	ADP
fbem-1274	59	6	government	government	NOUN
fbem-1274	59	7	audits	audits	NOUN
fbem-1274	59	8	is	be	AUX
fbem-1274	59	9	more	more	ADV
fbem-1274	59	10	reliable	reliable	ADJ
fbem-1274	59	11	and	and	CCONJ
fbem-1274	59	12	more	more	ADV
fbem-1274	59	13	trusted	trust	VERB
fbem-1274	59	14	by	by	ADP
fbem-1274	59	15	the	the	DET
fbem-1274	59	16	market	market	NOUN
fbem-1274	59	17	,	,	PUNCT
fbem-1274	59	18	and	and	CCONJ
fbem-1274	59	19	capital	capital	NOUN
fbem-1274	59	20	is	be	AUX
fbem-1274	59	21	more	more	ADV
fbem-1274	59	22	willing	willing	ADJ
fbem-1274	59	23	to	to	PART
fbem-1274	59	24	adjust	adjust	VERB
fbem-1274	59	25	investment	investment	NOUN
fbem-1274	59	26	strategies	strategy	NOUN
fbem-1274	59	27	and	and	CCONJ
fbem-1274	59	28	business	business	NOUN
fbem-1274	59	29	strategies	strategy	NOUN
fbem-1274	59	30	based	base	VERB
fbem-1274	59	31	on	on	ADP
fbem-1274	59	32	the	the	DET
fbem-1274	59	33	information	information	NOUN
fbem-1274	59	34	disclosed	disclose	VERB
fbem-1274	59	35	by	by	ADP
fbem-1274	59	36	the	the	DET
fbem-1274	59	37	government	government	NOUN
fbem-1274	59	38	audit	audit	NOUN
fbem-1274	59	39	results	result	NOUN
fbem-1274	59	40	.	.	PUNCT
fbem-1274	60	1	at	at	ADP
fbem-1274	60	2	the	the	DET
fbem-1274	60	3	same	same	ADJ
fbem-1274	60	4	time	time	NOUN
fbem-1274	60	5	,	,	PUNCT
fbem-1274	60	6	the	the	DET
fbem-1274	60	7	focus	focus	NOUN
fbem-1274	60	8	of	of	ADP
fbem-1274	60	9	government	government	NOUN
fbem-1274	60	10	auditing	auditing	NOUN
fbem-1274	60	11	is	be	AUX
fbem-1274	60	12	also	also	ADV
fbem-1274	60	13	different	different	ADJ
fbem-1274	60	14	from	from	ADP
fbem-1274	60	15	that	that	PRON
fbem-1274	60	16	of	of	ADP
fbem-1274	60	17	internal	internal	ADJ
fbem-1274	60	18	auditing	auditing	NOUN
fbem-1274	60	19	and	and	CCONJ
fbem-1274	60	20	social	social	ADJ
fbem-1274	60	21	auditing	auditing	NOUN
fbem-1274	60	22	.	.	PUNCT
fbem-1274	61	1	compared	compare	VERB
fbem-1274	61	2	with	with	ADP
fbem-1274	61	3	social	social	ADJ
fbem-1274	61	4	auditing	auditing	NOUN
fbem-1274	61	5	,	,	PUNCT
fbem-1274	61	6	government	government	NOUN
fbem-1274	61	7	auditing	auditing	NOUN
fbem-1274	61	8	announcements	announcement	NOUN
fbem-1274	61	9	are	be	AUX
fbem-1274	61	10	more	more	ADV
fbem-1274	61	11	likely	likely	ADJ
fbem-1274	61	12	to	to	PART
fbem-1274	61	13	contain	contain	VERB
fbem-1274	61	14	some	some	DET
fbem-1274	61	15	important	important	ADJ
fbem-1274	61	16	information	information	NOUN
fbem-1274	61	17	that	that	PRON
fbem-1274	61	18	has	have	AUX
fbem-1274	61	19	attracted	attract	VERB
fbem-1274	61	20	the	the	DET
fbem-1274	61	21	attention	attention	NOUN
fbem-1274	61	22	of	of	ADP
fbem-1274	61	23	the	the	DET
fbem-1274	61	24	society	society	NOUN
fbem-1274	61	25	and	and	CCONJ
fbem-1274	61	26	the	the	DET
fbem-1274	61	27	market	market	NOUN
fbem-1274	61	28	but	but	CCONJ
fbem-1274	61	29	has	have	AUX
fbem-1274	61	30	not	not	PART
fbem-1274	61	31	been	be	AUX
fbem-1274	61	32	grasped	grasp	VERB
fbem-1274	61	33	by	by	ADP
fbem-1274	61	34	the	the	DET
fbem-1274	61	35	outside	outside	ADJ
fbem-1274	61	36	world	world	NOUN
fbem-1274	61	37	,	,	PUNCT
fbem-1274	61	38	especially	especially	ADV
fbem-1274	61	39	for	for	ADP
fbem-1274	61	40	stateowned	stateowne	VERB
fbem-1274	61	41	enterprises	enterprise	NOUN
fbem-1274	61	42	.	.	PUNCT
fbem-1274	62	1	such	such	ADJ
fbem-1274	62	2	important	important	ADJ
fbem-1274	62	3	enterprises	enterprise	NOUN
fbem-1274	62	4	whose	whose	DET
fbem-1274	62	5	business	business	NOUN
fbem-1274	62	6	information	information	NOUN
fbem-1274	62	7	is	be	AUX
fbem-1274	62	8	not	not	PART
fbem-1274	62	9	disclosed	disclose	VERB
fbem-1274	62	10	are	be	AUX
fbem-1274	62	11	very	very	ADV
fbem-1274	62	12	authoritative	authoritative	ADJ
fbem-1274	62	13	and	and	CCONJ
fbem-1274	62	14	reliable	reliable	ADJ
fbem-1274	62	15	for	for	ADP
fbem-1274	62	16	the	the	DET
fbem-1274	62	17	market	market	NOUN
fbem-1274	62	18	,	,	PUNCT
fbem-1274	62	19	and	and	CCONJ
fbem-1274	62	20	greatly	greatly	ADV
fbem-1274	62	21	reduce	reduce	VERB
fbem-1274	62	22	information	information	NOUN
fbem-1274	62	23	asymmetry	asymmetry	NOUN
fbem-1274	62	24	.	.	PUNCT
fbem-1274	63	1	capital	capital	NOUN
fbem-1274	63	2	is	be	AUX
fbem-1274	63	3	also	also	ADV
fbem-1274	63	4	more	more	ADV
fbem-1274	63	5	willing	willing	ADJ
fbem-1274	63	6	to	to	PART
fbem-1274	63	7	rely	rely	VERB
fbem-1274	63	8	on	on	ADP
fbem-1274	63	9	such	such	ADJ
fbem-1274	63	10	information	information	NOUN
fbem-1274	63	11	,	,	PUNCT
fbem-1274	63	12	and	and	CCONJ
fbem-1274	63	13	it	it	PRON
fbem-1274	63	14	is	be	AUX
fbem-1274	63	15	easier	easy	ADJ
fbem-1274	63	16	to	to	PART
fbem-1274	63	17	react	react	VERB
fbem-1274	63	18	based	base	VERB
fbem-1274	63	19	on	on	ADP
fbem-1274	63	20	this	this	DET
fbem-1274	63	21	information	information	NOUN
fbem-1274	63	22	,	,	PUNCT
fbem-1274	63	23	triggering	trigger	VERB
fbem-1274	63	24	capital	capital	NOUN
fbem-1274	63	25	inflows	inflow	NOUN
fbem-1274	63	26	or	or	CCONJ
fbem-1274	63	27	outflows	outflow	NOUN
fbem-1274	63	28	.	.	PUNCT
fbem-1274	64	1	if	if	SCONJ
fbem-1274	64	2	the	the	DET
fbem-1274	64	3	announcement	announcement	NOUN
fbem-1274	64	4	of	of	ADP
fbem-1274	64	5	the	the	DET
fbem-1274	64	6	government	government	NOUN
fbem-1274	64	7	audit	audit	NOUN
fbem-1274	64	8	results	result	NOUN
fbem-1274	64	9	gives	give	VERB
fbem-1274	64	10	an	an	DET
fbem-1274	64	11	unqualified	unqualified	ADJ
fbem-1274	64	12	opinion	opinion	NOUN
fbem-1274	64	13	,	,	PUNCT
fbem-1274	64	14	which	which	PRON
fbem-1274	64	15	is	be	AUX
fbem-1274	64	16	a	a	DET
fbem-1274	64	17	signal	signal	NOUN
fbem-1274	64	18	of	of	ADP
fbem-1274	64	19	a	a	DET
fbem-1274	64	20	"	"	PUNCT
fbem-1274	64	21	good	good	ADJ
fbem-1274	64	22	product	product	NOUN
fbem-1274	64	23	"	"	PUNCT
fbem-1274	64	24	to	to	ADP
fbem-1274	64	25	the	the	DET
fbem-1274	64	26	market	market	NOUN
fbem-1274	64	27	,	,	PUNCT
fbem-1274	64	28	then	then	ADV
fbem-1274	64	29	stakeholders	stakeholder	NOUN
fbem-1274	64	30	and	and	CCONJ
fbem-1274	64	31	other	other	ADJ
fbem-1274	64	32	capital	capital	NOUN
fbem-1274	64	33	parties	party	NOUN
fbem-1274	64	34	interested	interested	ADJ
fbem-1274	64	35	in	in	ADP
fbem-1274	64	36	the	the	DET
fbem-1274	64	37	audited	audit	VERB
fbem-1274	64	38	unit	unit	NOUN
fbem-1274	64	39	will	will	AUX
fbem-1274	64	40	actively	actively	ADV
fbem-1274	64	41	consider	consider	VERB
fbem-1274	64	42	investment	investment	NOUN
fbem-1274	64	43	,	,	PUNCT
fbem-1274	64	44	financing	financing	NOUN
fbem-1274	64	45	,	,	PUNCT
fbem-1274	64	46	etc	etc	X
fbem-1274	64	47	.	.	X
fbem-1274	64	48	activity	activity	NOUN
fbem-1274	64	49	.	.	PUNCT
fbem-1274	65	1	since	since	SCONJ
fbem-1274	65	2	the	the	DET
fbem-1274	65	3	audience	audience	NOUN
fbem-1274	65	4	of	of	ADP
fbem-1274	65	5	the	the	DET
fbem-1274	65	6	government	government	NOUN
fbem-1274	65	7	audit	audit	NOUN
fbem-1274	65	8	announcement	announcement	NOUN
fbem-1274	65	9	is	be	AUX
fbem-1274	65	10	all	all	DET
fbem-1274	65	11	citizens	citizen	NOUN
fbem-1274	65	12	,	,	PUNCT
fbem-1274	65	13	not	not	PART
fbem-1274	65	14	just	just	ADV
fbem-1274	65	15	stakeholders	stakeholder	NOUN
fbem-1274	65	16	,	,	PUNCT
fbem-1274	65	17	the	the	DET
fbem-1274	65	18	information	information	NOUN
fbem-1274	65	19	transmitted	transmit	VERB
fbem-1274	65	20	by	by	ADP
fbem-1274	65	21	the	the	DET
fbem-1274	65	22	government	government	NOUN
fbem-1274	65	23	audit	audit	NOUN
fbem-1274	65	24	announcement	announcement	NOUN
fbem-1274	65	25	can	can	AUX
fbem-1274	65	26	also	also	ADV
fbem-1274	65	27	attract	attract	VERB
fbem-1274	65	28	the	the	DET
fbem-1274	65	29	attention	attention	NOUN
fbem-1274	65	30	of	of	ADP
fbem-1274	65	31	high	high	ADJ
fbem-1274	65	32	-	-	PUNCT
fbem-1274	65	33	quality	quality	NOUN
fbem-1274	65	34	talents	talent	NOUN
fbem-1274	65	35	inside	inside	ADP
fbem-1274	65	36	and	and	CCONJ
fbem-1274	65	37	outside	outside	ADP
fbem-1274	65	38	the	the	DET
fbem-1274	65	39	industry	industry	NOUN
fbem-1274	65	40	.	.	PUNCT
fbem-1274	66	1	the	the	DET
fbem-1274	66	2	"	"	PUNCT
fbem-1274	66	3	good	good	ADJ
fbem-1274	66	4	business	business	NOUN
fbem-1274	66	5	"	"	PUNCT
fbem-1274	66	6	signal	signal	NOUN
fbem-1274	66	7	is	be	AUX
fbem-1274	66	8	also	also	ADV
fbem-1274	66	9	more	more	ADV
fbem-1274	66	10	attractive	attractive	ADJ
fbem-1274	66	11	to	to	ADP
fbem-1274	66	12	talents	talent	NOUN
fbem-1274	66	13	from	from	ADP
fbem-1274	66	14	all	all	DET
fbem-1274	66	15	walks	walk	NOUN
fbem-1274	66	16	of	of	ADP
fbem-1274	66	17	life	life	NOUN
fbem-1274	66	18	,	,	PUNCT
fbem-1274	66	19	and	and	CCONJ
fbem-1274	66	20	is	be	AUX
fbem-1274	66	21	more	more	ADV
fbem-1274	66	22	likely	likely	ADJ
fbem-1274	66	23	to	to	PART
fbem-1274	66	24	lead	lead	VERB
fbem-1274	66	25	to	to	ADP
fbem-1274	66	26	the	the	DET
fbem-1274	66	27	inflow	inflow	NOUN
fbem-1274	66	28	of	of	ADP
fbem-1274	66	29	talents	talent	NOUN
fbem-1274	66	30	.	.	PUNCT
fbem-1274	67	1	2.3	2.3	NUM
fbem-1274	67	2	.	.	PUNCT
fbem-1274	68	1	government	government	NOUN
fbem-1274	68	2	audit	audit	NOUN
fbem-1274	68	3	affects	affect	VERB
fbem-1274	68	4	innovation	innovation	NOUN
fbem-1274	68	5	performance	performance	NOUN
fbem-1274	68	6	by	by	ADP
fbem-1274	68	7	improving	improve	VERB
fbem-1274	68	8	operational	operational	ADJ
fbem-1274	68	9	efficiency	efficiency	NOUN
fbem-1274	68	10	and	and	CCONJ
fbem-1274	68	11	stability	stability	NOUN
fbem-1274	68	12	of	of	ADP
fbem-1274	68	13	state	state	NOUN
fbem-1274	68	14	-	-	PUNCT
fbem-1274	68	15	owned	own	VERB
fbem-1274	68	16	enterprises	enterprise	NOUN
fbem-1274	68	17	existing	exist	VERB
fbem-1274	68	18	studies	study	NOUN
fbem-1274	68	19	have	have	AUX
fbem-1274	68	20	shown	show	VERB
fbem-1274	68	21	that	that	SCONJ
fbem-1274	68	22	the	the	DET
fbem-1274	68	23	main	main	ADJ
fbem-1274	68	24	reasons	reason	NOUN
fbem-1274	68	25	for	for	ADP
fbem-1274	68	26	the	the	DET
fbem-1274	68	27	hidden	hide	VERB
fbem-1274	68	28	corruption	corruption	NOUN
fbem-1274	68	29	of	of	ADP
fbem-1274	68	30	state	state	NOUN
fbem-1274	68	31	-	-	PUNCT
fbem-1274	68	32	owned	own	VERB
fbem-1274	68	33	enterprise	enterprise	NOUN
fbem-1274	68	34	executives	executive	NOUN
fbem-1274	68	35	are	be	AUX
fbem-1274	68	36	:	:	PUNCT
fbem-1274	68	37	opaque	opaque	ADJ
fbem-1274	68	38	information	information	NOUN
fbem-1274	68	39	,	,	PUNCT
fbem-1274	68	40	excessive	excessive	ADJ
fbem-1274	68	41	power	power	NOUN
fbem-1274	68	42	,	,	PUNCT
fbem-1274	68	43	and	and	CCONJ
fbem-1274	68	44	imperfect	imperfect	VERB
fbem-1274	68	45	existing	exist	VERB
fbem-1274	68	46	supervision	supervision	NOUN
fbem-1274	68	47	mechanisms	mechanism	NOUN
fbem-1274	68	48	(	(	PUNCT
fbem-1274	68	49	yang	yang	PROPN
fbem-1274	68	50	deming	deming	PROPN
fbem-1274	68	51	et	et	PROPN
fbem-1274	68	52	al	al	PROPN
fbem-1274	68	53	.	.	PROPN
fbem-1274	68	54	,	,	PUNCT
fbem-1274	68	55	2014	2014	NUM
fbem-1274	68	56	)	)	PUNCT
fbem-1274	69	1	[	[	X
fbem-1274	69	2	10	10	NUM
fbem-1274	69	3	]	]	PUNCT
fbem-1274	69	4	.	.	PUNCT
fbem-1274	70	1	government	government	NOUN
fbem-1274	70	2	auditing	auditing	NOUN
fbem-1274	70	3	agencies	agency	NOUN
fbem-1274	70	4	carry	carry	VERB
fbem-1274	70	5	out	out	ADP
fbem-1274	70	6	auditing	auditing	NOUN
fbem-1274	70	7	business	business	NOUN
fbem-1274	70	8	96	96	NUM
fbem-1274	70	9	activities	activity	NOUN
fbem-1274	70	10	for	for	ADP
fbem-1274	70	11	state	state	NOUN
fbem-1274	70	12	-	-	PUNCT
fbem-1274	70	13	owned	own	VERB
fbem-1274	70	14	enterprises	enterprise	NOUN
fbem-1274	70	15	from	from	ADP
fbem-1274	70	16	time	time	NOUN
fbem-1274	70	17	to	to	ADP
fbem-1274	70	18	time	time	NOUN
fbem-1274	70	19	,	,	PUNCT
fbem-1274	70	20	improve	improve	VERB
fbem-1274	70	21	the	the	DET
fbem-1274	70	22	transparency	transparency	NOUN
fbem-1274	70	23	of	of	ADP
fbem-1274	70	24	state	state	NOUN
fbem-1274	70	25	-	-	PUNCT
fbem-1274	70	26	owned	own	VERB
fbem-1274	70	27	enterprise	enterprise	NOUN
fbem-1274	70	28	information	information	NOUN
fbem-1274	70	29	and	and	CCONJ
fbem-1274	70	30	improve	improve	VERB
fbem-1274	70	31	the	the	DET
fbem-1274	70	32	quality	quality	NOUN
fbem-1274	70	33	of	of	ADP
fbem-1274	70	34	accounting	accounting	NOUN
fbem-1274	70	35	information	information	NOUN
fbem-1274	70	36	through	through	ADP
fbem-1274	70	37	the	the	DET
fbem-1274	70	38	announcement	announcement	NOUN
fbem-1274	70	39	of	of	ADP
fbem-1274	70	40	audit	audit	NOUN
fbem-1274	70	41	results	result	NOUN
fbem-1274	70	42	(	(	PUNCT
fbem-1274	70	43	dai	dai	PROPN
fbem-1274	70	44	et	et	PROPN
fbem-1274	70	45	al	al	PROPN
fbem-1274	70	46	.	.	PROPN
fbem-1274	70	47	,	,	PUNCT
fbem-1274	70	48	2015	2015	NUM
fbem-1274	70	49	)	)	PUNCT
fbem-1274	71	1	[	[	X
fbem-1274	71	2	11	11	NUM
fbem-1274	71	3	]	]	PUNCT
fbem-1274	71	4	,	,	PUNCT
fbem-1274	71	5	and	and	CCONJ
fbem-1274	71	6	improve	improve	VERB
fbem-1274	71	7	the	the	DET
fbem-1274	71	8	internal	internal	ADJ
fbem-1274	71	9	control	control	NOUN
fbem-1274	71	10	system	system	NOUN
fbem-1274	71	11	of	of	ADP
fbem-1274	71	12	audited	audit	VERB
fbem-1274	71	13	units	unit	NOUN
fbem-1274	71	14	to	to	PART
fbem-1274	71	15	prevent	prevent	VERB
fbem-1274	71	16	internal	internal	ADJ
fbem-1274	71	17	fraud	fraud	NOUN
fbem-1274	71	18	,	,	PUNCT
fbem-1274	71	19	thereby	thereby	ADV
fbem-1274	71	20	preventing	prevent	VERB
fbem-1274	71	21	corruption	corruption	NOUN
fbem-1274	71	22	(	(	PUNCT
fbem-1274	71	23	li	li	PROPN
fbem-1274	71	24	minghui	minghui	PROPN
fbem-1274	71	25	,	,	PUNCT
fbem-1274	71	26	2014	2014	NUM
fbem-1274	71	27	)	)	PUNCT
fbem-1274	72	1	[	[	X
fbem-1274	72	2	12	12	NUM
fbem-1274	72	3	]	]	X
fbem-1274	72	4	;	;	PUNCT
fbem-1274	72	5	preventing	prevent	VERB
fbem-1274	72	6	individual	individual	ADJ
fbem-1274	72	7	or	or	CCONJ
fbem-1274	72	8	group	group	NOUN
fbem-1274	72	9	corruption	corruption	NOUN
fbem-1274	72	10	and	and	CCONJ
fbem-1274	72	11	profit	profit	NOUN
fbem-1274	72	12	-	-	PUNCT
fbem-1274	72	13	making	making	NOUN
fbem-1274	72	14	caused	cause	VERB
fbem-1274	72	15	by	by	ADP
fbem-1274	72	16	the	the	DET
fbem-1274	72	17	alienation	alienation	NOUN
fbem-1274	72	18	of	of	ADP
fbem-1274	72	19	economic	economic	ADJ
fbem-1274	72	20	power	power	NOUN
fbem-1274	72	21	and	and	CCONJ
fbem-1274	72	22	administrative	administrative	ADJ
fbem-1274	72	23	power	power	NOUN
fbem-1274	72	24	(	(	PUNCT
fbem-1274	72	25	li	li	PROPN
fbem-1274	72	26	jiangtao	jiangtao	PROPN
fbem-1274	72	27	et	et	PROPN
fbem-1274	72	28	al	al	PROPN
fbem-1274	72	29	.	.	PROPN
fbem-1274	72	30	,	,	PUNCT
fbem-1274	72	31	2011	2011	NUM
fbem-1274	72	32	)	)	PUNCT
fbem-1274	73	1	[	[	X
fbem-1274	73	2	13	13	NUM
fbem-1274	73	3	]	]	PUNCT
fbem-1274	73	4	,	,	PUNCT
fbem-1274	73	5	government	government	NOUN
fbem-1274	73	6	audit	audit	NOUN
fbem-1274	73	7	report	report	VERB
fbem-1274	73	8	negative	negative	ADJ
fbem-1274	73	9	sentiment	sentiment	NOUN
fbem-1274	73	10	the	the	PRON
fbem-1274	73	11	stronger	strong	ADJ
fbem-1274	73	12	it	it	PRON
fbem-1274	73	13	is	be	AUX
fbem-1274	73	14	,	,	PUNCT
fbem-1274	73	15	the	the	PRON
fbem-1274	73	16	greater	great	ADJ
fbem-1274	73	17	the	the	DET
fbem-1274	73	18	deterrent	deterrent	NOUN
fbem-1274	73	19	effect	effect	NOUN
fbem-1274	73	20	on	on	ADP
fbem-1274	73	21	stateowned	stateowne	VERB
fbem-1274	73	22	enterprises	enterprise	NOUN
fbem-1274	73	23	,	,	PUNCT
fbem-1274	73	24	and	and	CCONJ
fbem-1274	73	25	the	the	PRON
fbem-1274	73	26	greater	great	ADJ
fbem-1274	73	27	the	the	DET
fbem-1274	73	28	constraints	constraint	NOUN
fbem-1274	73	29	on	on	ADP
fbem-1274	73	30	their	their	PRON
fbem-1274	73	31	corporate	corporate	ADJ
fbem-1274	73	32	behavior	behavior	NOUN
fbem-1274	73	33	in	in	ADP
fbem-1274	73	34	subsequent	subsequent	ADJ
fbem-1274	73	35	years	year	NOUN
fbem-1274	73	36	,	,	PUNCT
fbem-1274	73	37	reducing	reduce	VERB
fbem-1274	73	38	the	the	DET
fbem-1274	73	39	occurrence	occurrence	NOUN
fbem-1274	73	40	of	of	ADP
fbem-1274	73	41	corruption	corruption	NOUN
fbem-1274	73	42	in	in	ADP
fbem-1274	73	43	state	state	NOUN
fbem-1274	73	44	-	-	PUNCT
fbem-1274	73	45	owned	own	VERB
fbem-1274	73	46	enterprises	enterprise	NOUN
fbem-1274	73	47	,	,	PUNCT
fbem-1274	73	48	reducing	reduce	VERB
fbem-1274	73	49	the	the	DET
fbem-1274	73	50	possibility	possibility	NOUN
fbem-1274	73	51	of	of	ADP
fbem-1274	73	52	rent	rent	NOUN
fbem-1274	73	53	-	-	PUNCT
fbem-1274	73	54	seeking	seek	VERB
fbem-1274	73	55	behavior	behavior	NOUN
fbem-1274	73	56	,	,	PUNCT
fbem-1274	73	57	and	and	CCONJ
fbem-1274	73	58	improving	improve	VERB
fbem-1274	73	59	the	the	DET
fbem-1274	73	60	operating	operating	NOUN
fbem-1274	73	61	efficiency	efficiency	NOUN
fbem-1274	73	62	of	of	ADP
fbem-1274	73	63	state	state	NOUN
fbem-1274	73	64	-	-	PUNCT
fbem-1274	73	65	owned	own	VERB
fbem-1274	73	66	enterprises	enterprise	NOUN
fbem-1274	73	67	,	,	PUNCT
fbem-1274	73	68	especially	especially	ADV
fbem-1274	73	69	resource	resource	NOUN
fbem-1274	73	70	allocation	allocation	NOUN
fbem-1274	73	71	efficiency	efficiency	NOUN
fbem-1274	73	72	,	,	PUNCT
fbem-1274	73	73	reducing	reduce	VERB
fbem-1274	73	74	resource	resource	NOUN
fbem-1274	73	75	misallocation	misallocation	NOUN
fbem-1274	73	76	and	and	CCONJ
fbem-1274	73	77	other	other	ADJ
fbem-1274	73	78	phenomena	phenomenon	NOUN
fbem-1274	73	79	,	,	PUNCT
fbem-1274	73	80	thereby	thereby	ADV
fbem-1274	73	81	improving	improve	VERB
fbem-1274	73	82	the	the	DET
fbem-1274	73	83	operating	operating	NOUN
fbem-1274	73	84	efficiency	efficiency	NOUN
fbem-1274	73	85	and	and	CCONJ
fbem-1274	73	86	investment	investment	NOUN
fbem-1274	73	87	efficiency	efficiency	NOUN
fbem-1274	73	88	of	of	ADP
fbem-1274	73	89	state	state	NOUN
fbem-1274	73	90	-	-	PUNCT
fbem-1274	73	91	owned	own	VERB
fbem-1274	73	92	enterprises	enterprise	NOUN
fbem-1274	73	93	,	,	PUNCT
fbem-1274	73	94	thereby	thereby	ADV
fbem-1274	73	95	improving	improve	VERB
fbem-1274	73	96	the	the	DET
fbem-1274	73	97	performance	performance	NOUN
fbem-1274	73	98	of	of	ADP
fbem-1274	73	99	stateowned	stateowne	VERB
fbem-1274	73	100	enterprises	enterprise	NOUN
fbem-1274	73	101	.	.	PUNCT
fbem-1274	74	1	the	the	DET
fbem-1274	74	2	audit	audit	NOUN
fbem-1274	74	3	methods	method	NOUN
fbem-1274	74	4	that	that	PRON
fbem-1274	74	5	lead	lead	VERB
fbem-1274	74	6	to	to	ADP
fbem-1274	74	7	corruption	corruption	NOUN
fbem-1274	74	8	,	,	PUNCT
fbem-1274	74	9	such	such	ADJ
fbem-1274	74	10	as	as	ADP
fbem-1274	74	11	the	the	DET
fbem-1274	74	12	alienation	alienation	NOUN
fbem-1274	74	13	of	of	ADP
fbem-1274	74	14	power	power	NOUN
fbem-1274	74	15	and	and	CCONJ
fbem-1274	74	16	the	the	DET
fbem-1274	74	17	opaque	opaque	ADJ
fbem-1274	74	18	information	information	NOUN
fbem-1274	74	19	in	in	ADP
fbem-1274	74	20	the	the	DET
fbem-1274	74	21	operation	operation	NOUN
fbem-1274	74	22	of	of	ADP
fbem-1274	74	23	state	state	NOUN
fbem-1274	74	24	-	-	PUNCT
fbem-1274	74	25	owned	own	VERB
fbem-1274	74	26	enterprises	enterprise	NOUN
fbem-1274	74	27	,	,	PUNCT
fbem-1274	74	28	are	be	AUX
fbem-1274	74	29	mainly	mainly	ADV
fbem-1274	74	30	divided	divide	VERB
fbem-1274	74	31	into	into	ADP
fbem-1274	74	32	three	three	NUM
fbem-1274	74	33	stages	stage	NOUN
fbem-1274	74	34	:	:	PUNCT
fbem-1274	74	35	before	before	ADP
fbem-1274	74	36	the	the	DET
fbem-1274	74	37	event	event	NOUN
fbem-1274	74	38	,	,	PUNCT
fbem-1274	74	39	during	during	ADP
fbem-1274	74	40	the	the	DET
fbem-1274	74	41	event	event	NOUN
fbem-1274	74	42	and	and	CCONJ
fbem-1274	74	43	after	after	ADP
fbem-1274	74	44	the	the	DET
fbem-1274	74	45	event	event	NOUN
fbem-1274	74	46	.	.	PUNCT
fbem-1274	75	1	first	first	ADV
fbem-1274	75	2	,	,	PUNCT
fbem-1274	75	3	prevention	prevention	NOUN
fbem-1274	75	4	in	in	ADP
fbem-1274	75	5	advance	advance	NOUN
fbem-1274	75	6	.	.	PUNCT
fbem-1274	76	1	the	the	DET
fbem-1274	76	2	role	role	NOUN
fbem-1274	76	3	of	of	ADP
fbem-1274	76	4	the	the	DET
fbem-1274	76	5	existence	existence	NOUN
fbem-1274	76	6	of	of	ADP
fbem-1274	76	7	the	the	DET
fbem-1274	76	8	law	law	NOUN
fbem-1274	76	9	is	be	AUX
fbem-1274	76	10	not	not	PART
fbem-1274	76	11	entirely	entirely	ADV
fbem-1274	76	12	in	in	ADP
fbem-1274	76	13	the	the	DET
fbem-1274	76	14	punishment	punishment	NOUN
fbem-1274	76	15	measures	measure	NOUN
fbem-1274	76	16	after	after	ADP
fbem-1274	76	17	breaking	break	VERB
fbem-1274	76	18	the	the	DET
fbem-1274	76	19	law	law	NOUN
fbem-1274	76	20	,	,	PUNCT
fbem-1274	76	21	but	but	CCONJ
fbem-1274	76	22	when	when	SCONJ
fbem-1274	76	23	people	people	NOUN
fbem-1274	76	24	know	know	VERB
fbem-1274	76	25	that	that	SCONJ
fbem-1274	76	26	breaking	break	VERB
fbem-1274	76	27	the	the	DET
fbem-1274	76	28	law	law	NOUN
fbem-1274	76	29	will	will	AUX
fbem-1274	76	30	be	be	AUX
fbem-1274	76	31	punished	punish	VERB
fbem-1274	76	32	accordingly	accordingly	ADV
fbem-1274	76	33	,	,	PUNCT
fbem-1274	76	34	they	they	PRON
fbem-1274	76	35	will	will	AUX
fbem-1274	76	36	not	not	PART
fbem-1274	76	37	break	break	VERB
fbem-1274	76	38	the	the	DET
fbem-1274	76	39	law	law	NOUN
fbem-1274	76	40	.	.	PUNCT
fbem-1274	77	1	this	this	PRON
fbem-1274	77	2	is	be	AUX
fbem-1274	77	3	also	also	ADV
fbem-1274	77	4	the	the	DET
fbem-1274	77	5	most	most	ADV
fbem-1274	77	6	important	important	ADJ
fbem-1274	77	7	deterrent	deterrent	NOUN
fbem-1274	77	8	effect	effect	NOUN
fbem-1274	77	9	of	of	ADP
fbem-1274	77	10	the	the	DET
fbem-1274	77	11	law	law	NOUN
fbem-1274	77	12	.	.	PUNCT
fbem-1274	78	1	the	the	DET
fbem-1274	78	2	same	same	ADJ
fbem-1274	78	3	goes	go	VERB
fbem-1274	78	4	for	for	ADP
fbem-1274	78	5	government	government	NOUN
fbem-1274	78	6	audits	audits	NOUN
fbem-1274	78	7	.	.	PUNCT
fbem-1274	79	1	stateowned	stateowne	VERB
fbem-1274	79	2	enterprises	enterprise	NOUN
fbem-1274	79	3	are	be	AUX
fbem-1274	79	4	different	different	ADJ
fbem-1274	79	5	from	from	ADP
fbem-1274	79	6	other	other	ADJ
fbem-1274	79	7	enterprises	enterprise	NOUN
fbem-1274	79	8	,	,	PUNCT
fbem-1274	79	9	because	because	SCONJ
fbem-1274	79	10	of	of	ADP
fbem-1274	79	11	their	their	PRON
fbem-1274	79	12	important	important	ADJ
fbem-1274	79	13	position	position	NOUN
fbem-1274	79	14	in	in	ADP
fbem-1274	79	15	national	national	ADJ
fbem-1274	79	16	governance	governance	NOUN
fbem-1274	79	17	and	and	CCONJ
fbem-1274	79	18	national	national	ADJ
fbem-1274	79	19	economy	economy	NOUN
fbem-1274	79	20	,	,	PUNCT
fbem-1274	79	21	once	once	SCONJ
fbem-1274	79	22	corruption	corruption	NOUN
fbem-1274	79	23	occurs	occur	VERB
fbem-1274	79	24	,	,	PUNCT
fbem-1274	79	25	it	it	PRON
fbem-1274	79	26	will	will	AUX
fbem-1274	79	27	cause	cause	VERB
fbem-1274	79	28	huge	huge	ADJ
fbem-1274	79	29	or	or	CCONJ
fbem-1274	79	30	even	even	ADV
fbem-1274	79	31	immeasurable	immeasurable	ADJ
fbem-1274	79	32	losses	loss	NOUN
fbem-1274	79	33	[	[	X
fbem-1274	79	34	14	14	NUM
fbem-1274	79	35	]	]	PUNCT
fbem-1274	79	36	.	.	PUNCT
fbem-1274	80	1	government	government	NOUN
fbem-1274	80	2	auditing	auditing	NOUN
fbem-1274	80	3	can	can	AUX
fbem-1274	80	4	supervise	supervise	VERB
fbem-1274	80	5	the	the	DET
fbem-1274	80	6	entire	entire	ADJ
fbem-1274	80	7	operation	operation	NOUN
fbem-1274	80	8	process	process	NOUN
fbem-1274	80	9	of	of	ADP
fbem-1274	80	10	state	state	NOUN
fbem-1274	80	11	-	-	PUNCT
fbem-1274	80	12	owned	own	VERB
fbem-1274	80	13	enterprises	enterprise	NOUN
fbem-1274	80	14	and	and	CCONJ
fbem-1274	80	15	increase	increase	VERB
fbem-1274	80	16	various	various	ADJ
fbem-1274	80	17	costs	cost	NOUN
fbem-1274	80	18	,	,	PUNCT
fbem-1274	80	19	especially	especially	ADV
fbem-1274	80	20	psychological	psychological	ADJ
fbem-1274	80	21	costs	cost	NOUN
fbem-1274	80	22	,	,	PUNCT
fbem-1274	80	23	of	of	ADP
fbem-1274	80	24	corruption	corruption	NOUN
fbem-1274	80	25	among	among	ADP
fbem-1274	80	26	senior	senior	ADJ
fbem-1274	80	27	executives	executive	NOUN
fbem-1274	80	28	;	;	PUNCT
fbem-1274	80	29	and	and	CCONJ
fbem-1274	80	30	because	because	SCONJ
fbem-1274	80	31	the	the	DET
fbem-1274	80	32	audience	audience	NOUN
fbem-1274	80	33	of	of	ADP
fbem-1274	80	34	government	government	NOUN
fbem-1274	80	35	auditing	auditing	NOUN
fbem-1274	80	36	results	result	NOUN
fbem-1274	80	37	is	be	AUX
fbem-1274	80	38	all	all	DET
fbem-1274	80	39	the	the	DET
fbem-1274	80	40	people	people	NOUN
fbem-1274	80	41	,	,	PUNCT
fbem-1274	80	42	government	government	NOUN
fbem-1274	80	43	auditing	auditing	NOUN
fbem-1274	80	44	can	can	AUX
fbem-1274	80	45	also	also	ADV
fbem-1274	80	46	regularly	regularly	ADV
fbem-1274	80	47	disclose	disclose	VERB
fbem-1274	80	48	audit	audit	NOUN
fbem-1274	80	49	results	result	NOUN
fbem-1274	80	50	to	to	ADP
fbem-1274	80	51	the	the	DET
fbem-1274	80	52	public	public	NOUN
fbem-1274	80	53	,	,	PUNCT
fbem-1274	80	54	so	so	SCONJ
fbem-1274	80	55	that	that	SCONJ
fbem-1274	80	56	information	information	NOUN
fbem-1274	80	57	be	be	AUX
fbem-1274	80	58	more	more	ADV
fbem-1274	80	59	open	open	ADJ
fbem-1274	80	60	and	and	CCONJ
fbem-1274	80	61	transparent	transparent	ADJ
fbem-1274	80	62	,	,	PUNCT
fbem-1274	80	63	supervise	supervise	VERB
fbem-1274	80	64	with	with	ADP
fbem-1274	80	65	people	people	NOUN
fbem-1274	80	66	from	from	ADP
fbem-1274	80	67	all	all	DET
fbem-1274	80	68	walks	walk	NOUN
fbem-1274	80	69	of	of	ADP
fbem-1274	80	70	life	life	NOUN
fbem-1274	80	71	,	,	PUNCT
fbem-1274	80	72	and	and	CCONJ
fbem-1274	80	73	improve	improve	VERB
fbem-1274	80	74	deterrence	deterrence	NOUN
fbem-1274	80	75	,	,	PUNCT
fbem-1274	80	76	thereby	thereby	ADV
fbem-1274	80	77	reducing	reduce	VERB
fbem-1274	80	78	the	the	DET
fbem-1274	80	79	appearance	appearance	NOUN
fbem-1274	80	80	of	of	ADP
fbem-1274	80	81	corruption	corruption	NOUN
fbem-1274	80	82	in	in	ADP
fbem-1274	80	83	state	state	NOUN
fbem-1274	80	84	-	-	PUNCT
fbem-1274	80	85	owned	own	VERB
fbem-1274	80	86	enterprises	enterprise	NOUN
fbem-1274	80	87	and	and	CCONJ
fbem-1274	80	88	promoting	promote	VERB
fbem-1274	80	89	the	the	DET
fbem-1274	80	90	healthy	healthy	ADJ
fbem-1274	80	91	and	and	CCONJ
fbem-1274	80	92	stable	stable	ADJ
fbem-1274	80	93	operation	operation	NOUN
fbem-1274	80	94	of	of	ADP
fbem-1274	80	95	state	state	NOUN
fbem-1274	80	96	-	-	PUNCT
fbem-1274	80	97	owned	own	VERB
fbem-1274	80	98	enterprises	enterprise	NOUN
fbem-1274	80	99	.	.	PUNCT
fbem-1274	81	1	second	second	ADV
fbem-1274	81	2	,	,	PUNCT
fbem-1274	81	3	find	find	VERB
fbem-1274	81	4	out	out	ADP
fbem-1274	81	5	.	.	PUNCT
fbem-1274	82	1	the	the	DET
fbem-1274	82	2	corrupt	corrupt	ADJ
fbem-1274	82	3	behavior	behavior	NOUN
fbem-1274	82	4	of	of	ADP
fbem-1274	82	5	state	state	NOUN
fbem-1274	82	6	-	-	PUNCT
fbem-1274	82	7	owned	own	VERB
fbem-1274	82	8	enterprises	enterprise	NOUN
fbem-1274	82	9	has	have	VERB
fbem-1274	82	10	many	many	ADJ
fbem-1274	82	11	economic	economic	ADJ
fbem-1274	82	12	activities	activity	NOUN
fbem-1274	82	13	such	such	ADJ
fbem-1274	82	14	as	as	ADP
fbem-1274	82	15	misappropriation	misappropriation	NOUN
fbem-1274	82	16	of	of	ADP
fbem-1274	82	17	public	public	ADJ
fbem-1274	82	18	funds	fund	NOUN
fbem-1274	82	19	,	,	PUNCT
fbem-1274	82	20	bribery	bribery	NOUN
fbem-1274	82	21	,	,	PUNCT
fbem-1274	82	22	insider	insider	NOUN
fbem-1274	82	23	trading	trading	NOUN
fbem-1274	82	24	,	,	PUNCT
fbem-1274	82	25	etc	etc	X
fbem-1274	82	26	.	.	X
fbem-1274	82	27	at	at	ADP
fbem-1274	82	28	the	the	DET
fbem-1274	82	29	same	same	ADJ
fbem-1274	82	30	time	time	NOUN
fbem-1274	82	31	,	,	PUNCT
fbem-1274	82	32	due	due	ADP
fbem-1274	82	33	to	to	ADP
fbem-1274	82	34	the	the	DET
fbem-1274	82	35	huge	huge	ADJ
fbem-1274	82	36	cost	cost	NOUN
fbem-1274	82	37	of	of	ADP
fbem-1274	82	38	corruption	corruption	NOUN
fbem-1274	82	39	,	,	PUNCT
fbem-1274	82	40	corruption	corruption	NOUN
fbem-1274	82	41	is	be	AUX
fbem-1274	82	42	usually	usually	ADV
fbem-1274	82	43	relatively	relatively	ADV
fbem-1274	82	44	concealed	conceal	VERB
fbem-1274	82	45	,	,	PUNCT
fbem-1274	82	46	and	and	CCONJ
fbem-1274	82	47	it	it	PRON
fbem-1274	82	48	is	be	AUX
fbem-1274	82	49	difficult	difficult	ADJ
fbem-1274	82	50	to	to	PART
fbem-1274	82	51	directly	directly	ADV
fbem-1274	82	52	judge	judge	VERB
fbem-1274	82	53	whether	whether	SCONJ
fbem-1274	82	54	it	it	PRON
fbem-1274	82	55	is	be	AUX
fbem-1274	82	56	financial	financial	ADJ
fbem-1274	82	57	fluctuations	fluctuation	NOUN
fbem-1274	82	58	in	in	ADP
fbem-1274	82	59	the	the	DET
fbem-1274	82	60	business	business	NOUN
fbem-1274	82	61	operation	operation	NOUN
fbem-1274	82	62	process	process	NOUN
fbem-1274	82	63	or	or	CCONJ
fbem-1274	82	64	corruption	corruption	NOUN
fbem-1274	82	65	even	even	ADV
fbem-1274	82	66	if	if	SCONJ
fbem-1274	82	67	there	there	PRON
fbem-1274	82	68	is	be	VERB
fbem-1274	82	69	a	a	DET
fbem-1274	82	70	slight	slight	ADJ
fbem-1274	82	71	clue	clue	NOUN
fbem-1274	82	72	.	.	PUNCT
fbem-1274	83	1	government	government	NOUN
fbem-1274	83	2	audit	audit	NOUN
fbem-1274	83	3	has	have	VERB
fbem-1274	83	4	the	the	DET
fbem-1274	83	5	unique	unique	ADJ
fbem-1274	83	6	independence	independence	NOUN
fbem-1274	83	7	endowed	endow	VERB
fbem-1274	83	8	by	by	ADP
fbem-1274	83	9	law	law	NOUN
fbem-1274	83	10	,	,	PUNCT
fbem-1274	83	11	and	and	CCONJ
fbem-1274	83	12	can	can	AUX
fbem-1274	83	13	more	more	ADV
fbem-1274	83	14	professionally	professionally	ADV
fbem-1274	83	15	,	,	PUNCT
fbem-1274	83	16	fairly	fairly	ADV
fbem-1274	83	17	and	and	CCONJ
fbem-1274	83	18	impartially	impartially	ADV
fbem-1274	83	19	detect	detect	VERB
fbem-1274	83	20	and	and	CCONJ
fbem-1274	83	21	stop	stop	VERB
fbem-1274	83	22	such	such	ADJ
fbem-1274	83	23	corrupt	corrupt	ADJ
fbem-1274	83	24	behaviors	behavior	NOUN
fbem-1274	83	25	quickly	quickly	ADV
fbem-1274	83	26	and	and	CCONJ
fbem-1274	83	27	accurately	accurately	ADV
fbem-1274	83	28	,	,	PUNCT
fbem-1274	83	29	and	and	CCONJ
fbem-1274	83	30	reduce	reduce	VERB
fbem-1274	83	31	the	the	DET
fbem-1274	83	32	damage	damage	NOUN
fbem-1274	83	33	of	of	ADP
fbem-1274	83	34	corrupt	corrupt	ADJ
fbem-1274	83	35	behaviors	behavior	NOUN
fbem-1274	83	36	to	to	ADP
fbem-1274	83	37	the	the	DET
fbem-1274	83	38	efficiency	efficiency	NOUN
fbem-1274	83	39	of	of	ADP
fbem-1274	83	40	state	state	NOUN
fbem-1274	83	41	-	-	PUNCT
fbem-1274	83	42	owned	own	VERB
fbem-1274	83	43	enterprises	enterprise	NOUN
fbem-1274	83	44	in	in	ADP
fbem-1274	83	45	a	a	DET
fbem-1274	83	46	timely	timely	ADJ
fbem-1274	83	47	manner[15	manner[15	NOUN
fbem-1274	83	48	]	]	PUNCT
fbem-1274	83	49	.	.	PUNCT
fbem-1274	84	1	third	third	ADJ
fbem-1274	84	2	,	,	PUNCT
fbem-1274	84	3	post	post	ADJ
fbem-1274	84	4	-	-	ADJ
fbem-1274	84	5	mortem	mortem	ADJ
fbem-1274	84	6	correction	correction	NOUN
fbem-1274	84	7	and	and	CCONJ
fbem-1274	84	8	punishment	punishment	NOUN
fbem-1274	84	9	functions	function	NOUN
fbem-1274	84	10	.	.	PUNCT
fbem-1274	85	1	government	government	NOUN
fbem-1274	85	2	audits	audit	NOUN
fbem-1274	85	3	have	have	VERB
fbem-1274	85	4	special	special	ADJ
fbem-1274	85	5	powers	power	NOUN
fbem-1274	85	6	conferred	confer	VERB
fbem-1274	85	7	by	by	ADP
fbem-1274	85	8	the	the	DET
fbem-1274	85	9	law	law	NOUN
fbem-1274	85	10	,	,	PUNCT
fbem-1274	85	11	which	which	PRON
fbem-1274	85	12	can	can	AUX
fbem-1274	85	13	be	be	AUX
fbem-1274	85	14	used	use	VERB
fbem-1274	85	15	to	to	PART
fbem-1274	85	16	enforce	enforce	VERB
fbem-1274	85	17	the	the	DET
fbem-1274	85	18	suppression	suppression	NOUN
fbem-1274	85	19	of	of	ADP
fbem-1274	85	20	corrupt	corrupt	ADJ
fbem-1274	85	21	activities	activity	NOUN
fbem-1274	85	22	.	.	PUNCT
fbem-1274	86	1	for	for	ADP
fbem-1274	86	2	example	example	NOUN
fbem-1274	86	3	,	,	PUNCT
fbem-1274	86	4	a	a	DET
fbem-1274	86	5	notice	notice	NOUN
fbem-1274	86	6	of	of	ADP
fbem-1274	86	7	punishment	punishment	NOUN
fbem-1274	86	8	is	be	AUX
fbem-1274	86	9	issued	issue	VERB
fbem-1274	86	10	to	to	PART
fbem-1274	86	11	require	require	VERB
fbem-1274	86	12	the	the	DET
fbem-1274	86	13	corrupt	corrupt	ADJ
fbem-1274	86	14	person	person	NOUN
fbem-1274	86	15	to	to	PART
fbem-1274	86	16	return	return	VERB
fbem-1274	86	17	the	the	DET
fbem-1274	86	18	occupied	occupy	VERB
fbem-1274	86	19	state	state	NOUN
fbem-1274	86	20	-	-	PUNCT
fbem-1274	86	21	owned	own	VERB
fbem-1274	86	22	assets	asset	NOUN
fbem-1274	86	23	.	.	PUNCT
fbem-1274	87	1	if	if	SCONJ
fbem-1274	87	2	the	the	DET
fbem-1274	87	3	circumstances	circumstance	NOUN
fbem-1274	87	4	are	be	AUX
fbem-1274	87	5	serious	serious	ADJ
fbem-1274	87	6	,	,	PUNCT
fbem-1274	87	7	he	he	PRON
fbem-1274	87	8	has	have	VERB
fbem-1274	87	9	the	the	DET
fbem-1274	87	10	right	right	NOUN
fbem-1274	87	11	to	to	PART
fbem-1274	87	12	transfer	transfer	VERB
fbem-1274	87	13	it	it	PRON
fbem-1274	87	14	to	to	ADP
fbem-1274	87	15	the	the	DET
fbem-1274	87	16	judicial	judicial	ADJ
fbem-1274	87	17	organ	organ	NOUN
fbem-1274	87	18	.	.	PUNCT
fbem-1274	88	1	the	the	DET
fbem-1274	88	2	powerful	powerful	ADJ
fbem-1274	88	3	error	error	NOUN
fbem-1274	88	4	correction	correction	NOUN
fbem-1274	88	5	and	and	CCONJ
fbem-1274	88	6	punishment	punishment	NOUN
fbem-1274	88	7	function	function	NOUN
fbem-1274	88	8	can	can	AUX
fbem-1274	88	9	increase	increase	VERB
fbem-1274	88	10	the	the	DET
fbem-1274	88	11	cost	cost	NOUN
fbem-1274	88	12	of	of	ADP
fbem-1274	88	13	corrupt	corrupt	ADJ
fbem-1274	88	14	behavior	behavior	NOUN
fbem-1274	88	15	,	,	PUNCT
fbem-1274	88	16	reduce	reduce	VERB
fbem-1274	88	17	the	the	DET
fbem-1274	88	18	probability	probability	NOUN
fbem-1274	88	19	of	of	ADP
fbem-1274	88	20	corruption	corruption	NOUN
fbem-1274	88	21	,	,	PUNCT
fbem-1274	88	22	and	and	CCONJ
fbem-1274	88	23	reduce	reduce	VERB
fbem-1274	88	24	the	the	DET
fbem-1274	88	25	risk	risk	NOUN
fbem-1274	88	26	of	of	ADP
fbem-1274	88	27	corruption	corruption	NOUN
fbem-1274	88	28	.	.	PUNCT
fbem-1274	89	1	the	the	DET
fbem-1274	89	2	loss	loss	NOUN
fbem-1274	89	3	of	of	ADP
fbem-1274	89	4	state	state	NOUN
fbem-1274	89	5	-	-	PUNCT
fbem-1274	89	6	owned	own	VERB
fbem-1274	89	7	assets	asset	NOUN
fbem-1274	89	8	,	,	PUNCT
fbem-1274	89	9	maintaining	maintain	VERB
fbem-1274	89	10	the	the	DET
fbem-1274	89	11	efficiency	efficiency	NOUN
fbem-1274	89	12	of	of	ADP
fbem-1274	89	13	the	the	DET
fbem-1274	89	14	operation	operation	NOUN
fbem-1274	89	15	of	of	ADP
fbem-1274	89	16	state	state	NOUN
fbem-1274	89	17	-	-	PUNCT
fbem-1274	89	18	owned	own	VERB
fbem-1274	89	19	enterprises	enterprise	NOUN
fbem-1274	89	20	.	.	PUNCT
fbem-1274	90	1	3	3	X
fbem-1274	90	2	.	.	X
fbem-1274	90	3	opportunities	opportunity	NOUN
fbem-1274	90	4	for	for	ADP
fbem-1274	90	5	government	government	NOUN
fbem-1274	90	6	auditing	auditing	NOUN
fbem-1274	90	7	to	to	PART
fbem-1274	90	8	improve	improve	VERB
fbem-1274	90	9	corporate	corporate	ADJ
fbem-1274	90	10	innovation	innovation	NOUN
fbem-1274	90	11	performance	performance	NOUN
fbem-1274	90	12	under	under	ADP
fbem-1274	90	13	the	the	DET
fbem-1274	90	14	background	background	NOUN
fbem-1274	90	15	of	of	ADP
fbem-1274	90	16	big	big	ADJ
fbem-1274	90	17	data	datum	NOUN
fbem-1274	90	18	3.1	3.1	NUM
fbem-1274	90	19	.	.	PUNCT
fbem-1274	90	20	innovative	innovative	ADJ
fbem-1274	90	21	audit	audit	NOUN
fbem-1274	90	22	methods	method	NOUN
fbem-1274	90	23	combining	combine	VERB
fbem-1274	90	24	the	the	DET
fbem-1274	90	25	existing	exist	VERB
fbem-1274	90	26	audit	audit	NOUN
fbem-1274	90	27	methods	method	NOUN
fbem-1274	90	28	and	and	CCONJ
fbem-1274	90	29	big	big	ADJ
fbem-1274	90	30	data	datum	NOUN
fbem-1274	90	31	to	to	PART
fbem-1274	90	32	form	form	VERB
fbem-1274	90	33	a	a	DET
fbem-1274	90	34	special	special	ADJ
fbem-1274	90	35	audit	audit	NOUN
fbem-1274	90	36	method	method	NOUN
fbem-1274	90	37	under	under	ADP
fbem-1274	90	38	the	the	DET
fbem-1274	90	39	background	background	NOUN
fbem-1274	90	40	of	of	ADP
fbem-1274	90	41	big	big	ADJ
fbem-1274	90	42	data	datum	NOUN
fbem-1274	90	43	can	can	AUX
fbem-1274	90	44	help	help	VERB
fbem-1274	90	45	the	the	DET
fbem-1274	90	46	big	big	ADJ
fbem-1274	90	47	data	datum	NOUN
fbem-1274	90	48	technology	technology	NOUN
fbem-1274	90	49	to	to	PART
fbem-1274	90	50	exert	exert	VERB
fbem-1274	90	51	the	the	DET
fbem-1274	90	52	valuable	valuable	ADJ
fbem-1274	90	53	information	information	NOUN
fbem-1274	90	54	extraction	extraction	NOUN
fbem-1274	90	55	and	and	CCONJ
fbem-1274	90	56	data	datum	NOUN
fbem-1274	90	57	analysis	analysis	NOUN
fbem-1274	90	58	capabilities	capability	NOUN
fbem-1274	90	59	for	for	ADP
fbem-1274	90	60	huge	huge	ADJ
fbem-1274	90	61	information	information	NOUN
fbem-1274	90	62	,	,	PUNCT
fbem-1274	90	63	help	help	VERB
fbem-1274	90	64	the	the	DET
fbem-1274	90	65	government	government	NOUN
fbem-1274	90	66	audit	audit	NOUN
fbem-1274	90	67	to	to	PART
fbem-1274	90	68	reduce	reduce	VERB
fbem-1274	90	69	the	the	DET
fbem-1274	90	70	audit	audit	NOUN
fbem-1274	90	71	risk	risk	NOUN
fbem-1274	90	72	,	,	PUNCT
fbem-1274	90	73	and	and	CCONJ
fbem-1274	90	74	greatly	greatly	ADV
fbem-1274	90	75	improve	improve	VERB
fbem-1274	90	76	the	the	DET
fbem-1274	90	77	audit	audit	NOUN
fbem-1274	90	78	.	.	PUNCT
fbem-1274	91	1	efficiency	efficiency	NOUN
fbem-1274	91	2	and	and	CCONJ
fbem-1274	91	3	audit	audit	NOUN
fbem-1274	91	4	effectiveness	effectiveness	NOUN
fbem-1274	91	5	to	to	PART
fbem-1274	91	6	achieve	achieve	VERB
fbem-1274	91	7	the	the	DET
fbem-1274	91	8	goal	goal	NOUN
fbem-1274	91	9	of	of	ADP
fbem-1274	91	10	full	full	ADJ
fbem-1274	91	11	audit	audit	NOUN
fbem-1274	91	12	coverage	coverage	NOUN
fbem-1274	91	13	.	.	PUNCT
fbem-1274	92	1	therefore	therefore	ADV
fbem-1274	92	2	,	,	PUNCT
fbem-1274	92	3	the	the	DET
fbem-1274	92	4	innovation	innovation	NOUN
fbem-1274	92	5	of	of	ADP
fbem-1274	92	6	audit	audit	NOUN
fbem-1274	92	7	methods	method	NOUN
fbem-1274	92	8	under	under	ADP
fbem-1274	92	9	the	the	DET
fbem-1274	92	10	background	background	NOUN
fbem-1274	92	11	of	of	ADP
fbem-1274	92	12	big	big	ADJ
fbem-1274	92	13	data	datum	NOUN
fbem-1274	92	14	becomes	become	VERB
fbem-1274	92	15	very	very	ADV
fbem-1274	92	16	necessary	necessary	ADJ
fbem-1274	92	17	,	,	PUNCT
fbem-1274	92	18	so	so	SCONJ
fbem-1274	92	19	that	that	SCONJ
fbem-1274	92	20	the	the	DET
fbem-1274	92	21	advantages	advantage	NOUN
fbem-1274	92	22	of	of	ADP
fbem-1274	92	23	data	datum	NOUN
fbem-1274	92	24	analysis	analysis	NOUN
fbem-1274	92	25	brought	bring	VERB
fbem-1274	92	26	by	by	ADP
fbem-1274	92	27	big	big	ADJ
fbem-1274	92	28	data	datum	NOUN
fbem-1274	92	29	can	can	AUX
fbem-1274	92	30	be	be	AUX
fbem-1274	92	31	brought	bring	VERB
fbem-1274	92	32	into	into	ADP
fbem-1274	92	33	full	full	ADJ
fbem-1274	92	34	play	play	NOUN
fbem-1274	92	35	.	.	PUNCT
fbem-1274	93	1	big	big	ADJ
fbem-1274	93	2	data	datum	NOUN
fbem-1274	93	3	technology	technology	NOUN
fbem-1274	93	4	can	can	AUX
fbem-1274	93	5	eliminate	eliminate	VERB
fbem-1274	93	6	time	time	NOUN
fbem-1274	93	7	constraints	constraint	NOUN
fbem-1274	93	8	and	and	CCONJ
fbem-1274	93	9	geographical	geographical	ADJ
fbem-1274	93	10	constraints	constraint	NOUN
fbem-1274	93	11	,	,	PUNCT
fbem-1274	93	12	and	and	CCONJ
fbem-1274	93	13	can	can	AUX
fbem-1274	93	14	quickly	quickly	ADV
fbem-1274	93	15	analyze	analyze	VERB
fbem-1274	93	16	data	datum	NOUN
fbem-1274	93	17	in	in	ADP
fbem-1274	93	18	real	real	ADJ
fbem-1274	93	19	time	time	NOUN
fbem-1274	93	20	.	.	PUNCT
fbem-1274	94	1	the	the	DET
fbem-1274	94	2	traditional	traditional	ADJ
fbem-1274	94	3	government	government	NOUN
fbem-1274	94	4	audit	audit	NOUN
fbem-1274	94	5	usually	usually	ADV
fbem-1274	94	6	only	only	ADV
fbem-1274	94	7	starts	start	VERB
fbem-1274	94	8	the	the	DET
fbem-1274	94	9	audit	audit	NOUN
fbem-1274	94	10	work	work	NOUN
fbem-1274	94	11	after	after	SCONJ
fbem-1274	94	12	the	the	DET
fbem-1274	94	13	audited	audit	VERB
fbem-1274	94	14	unit	unit	NOUN
fbem-1274	94	15	has	have	AUX
fbem-1274	94	16	completed	complete	VERB
fbem-1274	94	17	the	the	DET
fbem-1274	94	18	project	project	NOUN
fbem-1274	94	19	for	for	ADP
fbem-1274	94	20	a	a	DET
fbem-1274	94	21	period	period	NOUN
fbem-1274	94	22	of	of	ADP
fbem-1274	94	23	time	time	NOUN
fbem-1274	94	24	,	,	PUNCT
fbem-1274	94	25	which	which	PRON
fbem-1274	94	26	is	be	AUX
fbem-1274	94	27	an	an	DET
fbem-1274	94	28	after	after	ADP
fbem-1274	94	29	-	-	PUNCT
fbem-1274	94	30	the	the	DET
fbem-1274	94	31	-	-	PUNCT
fbem-1274	94	32	fact	fact	NOUN
fbem-1274	94	33	audit	audit	NOUN
fbem-1274	94	34	.	.	PUNCT
fbem-1274	95	1	the	the	DET
fbem-1274	95	2	work	work	NOUN
fbem-1274	95	3	of	of	ADP
fbem-1274	95	4	the	the	DET
fbem-1274	95	5	members	member	NOUN
fbem-1274	95	6	of	of	ADP
fbem-1274	95	7	the	the	DET
fbem-1274	95	8	audit	audit	NOUN
fbem-1274	95	9	team	team	NOUN
fbem-1274	95	10	focuses	focus	VERB
fbem-1274	95	11	on	on	ADP
fbem-1274	95	12	the	the	DET
fbem-1274	95	13	financial	financial	ADJ
fbem-1274	95	14	information	information	NOUN
fbem-1274	95	15	,	,	PUNCT
fbem-1274	95	16	business	business	NOUN
fbem-1274	95	17	activities	activity	NOUN
fbem-1274	95	18	and	and	CCONJ
fbem-1274	95	19	internal	internal	ADJ
fbem-1274	95	20	control	control	NOUN
fbem-1274	95	21	activities	activity	NOUN
fbem-1274	95	22	of	of	ADP
fbem-1274	95	23	the	the	DET
fbem-1274	95	24	audited	audited	ADJ
fbem-1274	95	25	unit	unit	NOUN
fbem-1274	95	26	,	,	PUNCT
fbem-1274	95	27	and	and	CCONJ
fbem-1274	95	28	mainly	mainly	ADV
fbem-1274	95	29	uses	use	VERB
fbem-1274	95	30	the	the	DET
fbem-1274	95	31	method	method	NOUN
fbem-1274	95	32	of	of	ADP
fbem-1274	95	33	causal	causal	ADJ
fbem-1274	95	34	analysis	analysis	NOUN
fbem-1274	95	35	to	to	PART
fbem-1274	95	36	analyze	analyze	VERB
fbem-1274	95	37	and	and	CCONJ
fbem-1274	95	38	find	find	VERB
fbem-1274	95	39	audit	audit	NOUN
fbem-1274	95	40	clues	clue	NOUN
fbem-1274	95	41	.	.	PUNCT
fbem-1274	96	1	therefore	therefore	ADV
fbem-1274	96	2	,	,	PUNCT
fbem-1274	96	3	the	the	DET
fbem-1274	96	4	traditional	traditional	ADJ
fbem-1274	96	5	audit	audit	NOUN
fbem-1274	96	6	method	method	NOUN
fbem-1274	96	7	generally	generally	ADV
fbem-1274	96	8	has	have	VERB
fbem-1274	96	9	the	the	DET
fbem-1274	96	10	characteristics	characteristic	NOUN
fbem-1274	96	11	of	of	ADP
fbem-1274	96	12	lag	lag	NOUN
fbem-1274	96	13	when	when	SCONJ
fbem-1274	96	14	evaluating	evaluate	VERB
fbem-1274	96	15	the	the	DET
fbem-1274	96	16	legitimacy	legitimacy	NOUN
fbem-1274	96	17	and	and	CCONJ
fbem-1274	96	18	authenticity	authenticity	NOUN
fbem-1274	96	19	of	of	ADP
fbem-1274	96	20	the	the	DET
fbem-1274	96	21	audited	audited	ADJ
fbem-1274	96	22	unit	unit	NOUN
fbem-1274	96	23	.	.	PUNCT
fbem-1274	97	1	on	on	ADP
fbem-1274	97	2	the	the	DET
fbem-1274	97	3	real	real	ADJ
fbem-1274	97	4	-	-	PUNCT
fbem-1274	97	5	time	time	NOUN
fbem-1274	97	6	data	datum	NOUN
fbem-1274	97	7	collection	collection	NOUN
fbem-1274	97	8	and	and	CCONJ
fbem-1274	97	9	analysis	analysis	NOUN
fbem-1274	97	10	platform	platform	NOUN
fbem-1274	97	11	supported	support	VERB
fbem-1274	97	12	by	by	ADP
fbem-1274	97	13	big	big	ADJ
fbem-1274	97	14	data	datum	NOUN
fbem-1274	97	15	technology	technology	NOUN
fbem-1274	97	16	,	,	PUNCT
fbem-1274	97	17	audit	audit	NOUN
fbem-1274	97	18	institutions	institution	NOUN
fbem-1274	97	19	can	can	AUX
fbem-1274	97	20	receive	receive	VERB
fbem-1274	97	21	and	and	CCONJ
fbem-1274	97	22	view	view	VERB
fbem-1274	97	23	data	datum	NOUN
fbem-1274	97	24	information	information	NOUN
fbem-1274	97	25	in	in	ADP
fbem-1274	97	26	real	real	ADJ
fbem-1274	97	27	time	time	NOUN
fbem-1274	97	28	on	on	ADP
fbem-1274	97	29	the	the	DET
fbem-1274	97	30	data	data	NOUN
fbem-1274	97	31	terminal	terminal	NOUN
fbem-1274	97	32	,	,	PUNCT
fbem-1274	97	33	without	without	ADP
fbem-1274	97	34	being	be	AUX
fbem-1274	97	35	constrained	constrain	VERB
fbem-1274	97	36	by	by	ADP
fbem-1274	97	37	time	time	NOUN
fbem-1274	97	38	and	and	CCONJ
fbem-1274	97	39	place	place	NOUN
fbem-1274	97	40	,	,	PUNCT
fbem-1274	97	41	reducing	reduce	VERB
fbem-1274	97	42	the	the	DET
fbem-1274	97	43	field	field	NOUN
fbem-1274	97	44	time	time	NOUN
fbem-1274	97	45	and	and	CCONJ
fbem-1274	97	46	work	work	NOUN
fbem-1274	97	47	tasks	task	NOUN
fbem-1274	97	48	of	of	ADP
fbem-1274	97	49	the	the	DET
fbem-1274	97	50	audit	audit	NOUN
fbem-1274	97	51	team	team	NOUN
fbem-1274	97	52	staff	staff	NOUN
fbem-1274	97	53	.	.	PUNCT
fbem-1274	98	1	timely	timely	ADJ
fbem-1274	98	2	and	and	CCONJ
fbem-1274	98	3	efficiently	efficiently	ADV
fbem-1274	98	4	supervise	supervise	VERB
fbem-1274	98	5	,	,	PUNCT
fbem-1274	98	6	monitor	monitor	VERB
fbem-1274	98	7	and	and	CCONJ
fbem-1274	98	8	evaluate	evaluate	VERB
fbem-1274	98	9	the	the	DET
fbem-1274	98	10	audited	audit	VERB
fbem-1274	98	11	units	unit	NOUN
fbem-1274	98	12	in	in	ADP
fbem-1274	98	13	all	all	DET
fbem-1274	98	14	aspects	aspect	NOUN
fbem-1274	98	15	[	[	PUNCT
fbem-1274	98	16	16	16	NUM
fbem-1274	98	17	-	-	SYM
fbem-1274	98	18	17	17	NUM
fbem-1274	98	19	]	]	PUNCT
fbem-1274	98	20	.	.	PUNCT
fbem-1274	99	1	the	the	DET
fbem-1274	99	2	data	data	NOUN
fbem-1274	99	3	terminal	terminal	NOUN
fbem-1274	99	4	of	of	ADP
fbem-1274	99	5	the	the	DET
fbem-1274	99	6	audit	audit	NOUN
fbem-1274	99	7	institution	institution	NOUN
fbem-1274	99	8	is	be	AUX
fbem-1274	99	9	connected	connect	VERB
fbem-1274	99	10	to	to	ADP
fbem-1274	99	11	the	the	DET
fbem-1274	99	12	data	data	NOUN
fbem-1274	99	13	interface	interface	NOUN
fbem-1274	99	14	of	of	ADP
fbem-1274	99	15	the	the	DET
fbem-1274	99	16	audited	audited	ADJ
fbem-1274	99	17	unit	unit	NOUN
fbem-1274	99	18	,	,	PUNCT
fbem-1274	99	19	which	which	PRON
fbem-1274	99	20	can	can	AUX
fbem-1274	99	21	collect	collect	VERB
fbem-1274	99	22	data	datum	NOUN
fbem-1274	99	23	in	in	ADP
fbem-1274	99	24	real	real	ADJ
fbem-1274	99	25	time	time	NOUN
fbem-1274	99	26	,	,	PUNCT
fbem-1274	99	27	and	and	CCONJ
fbem-1274	99	28	at	at	ADP
fbem-1274	99	29	the	the	DET
fbem-1274	99	30	same	same	ADJ
fbem-1274	99	31	time	time	NOUN
fbem-1274	99	32	,	,	PUNCT
fbem-1274	99	33	it	it	PRON
fbem-1274	99	34	can	can	AUX
fbem-1274	99	35	connect	connect	VERB
fbem-1274	99	36	to	to	ADP
fbem-1274	99	37	the	the	DET
fbem-1274	99	38	data	datum	NOUN
fbem-1274	99	39	of	of	ADP
fbem-1274	99	40	other	other	ADJ
fbem-1274	99	41	external	external	ADJ
fbem-1274	99	42	databases	database	NOUN
fbem-1274	99	43	in	in	ADP
fbem-1274	99	44	real	real	ADJ
fbem-1274	99	45	time	time	NOUN
fbem-1274	99	46	.	.	PUNCT
fbem-1274	100	1	method	method	NOUN
fbem-1274	100	2	,	,	PUNCT
fbem-1274	100	3	data	datum	NOUN
fbem-1274	100	4	integration	integration	NOUN
fbem-1274	100	5	method	method	NOUN
fbem-1274	100	6	,	,	PUNCT
fbem-1274	100	7	genetic	genetic	ADJ
fbem-1274	100	8	algorithm	algorithm	NOUN
fbem-1274	100	9	,	,	PUNCT
fbem-1274	100	10	neural	neural	ADJ
fbem-1274	100	11	network	network	NOUN
fbem-1274	100	12	,	,	PUNCT
fbem-1274	100	13	cluster	cluster	NOUN
fbem-1274	100	14	analysis	analysis	NOUN
fbem-1274	100	15	method	method	NOUN
fbem-1274	100	16	,	,	PUNCT
fbem-1274	100	17	regression	regression	VERB
fbem-1274	100	18	analysis	analysis	NOUN
fbem-1274	100	19	method	method	NOUN
fbem-1274	100	20	,	,	PUNCT
fbem-1274	100	21	predictive	predictive	ADJ
fbem-1274	100	22	model	model	NOUN
fbem-1274	100	23	method	method	NOUN
fbem-1274	100	24	,	,	PUNCT
fbem-1274	100	25	spatial	spatial	ADJ
fbem-1274	100	26	analysis	analysis	NOUN
fbem-1274	100	27	method	method	NOUN
fbem-1274	100	28	,	,	PUNCT
fbem-1274	100	29	visualization	visualization	NOUN
fbem-1274	100	30	,	,	PUNCT
fbem-1274	100	31	signal	signal	NOUN
fbem-1274	100	32	processing	processing	NOUN
fbem-1274	100	33	and	and	CCONJ
fbem-1274	100	34	other	other	ADJ
fbem-1274	100	35	big	big	ADJ
fbem-1274	100	36	data	data	NOUN
fbem-1274	100	37	integration	integration	NOUN
fbem-1274	100	38	and	and	CCONJ
fbem-1274	100	39	analysis	analysis	NOUN
fbem-1274	100	40	technologies	technology	NOUN
fbem-1274	100	41	to	to	PART
fbem-1274	100	42	capture	capture	VERB
fbem-1274	100	43	the	the	DET
fbem-1274	100	44	hidden	hidden	ADJ
fbem-1274	100	45	audit	audit	NOUN
fbem-1274	100	46	risks	risk	NOUN
fbem-1274	100	47	within	within	ADP
fbem-1274	100	48	the	the	DET
fbem-1274	100	49	audited	audited	ADJ
fbem-1274	100	50	unit	unit	NOUN
fbem-1274	100	51	,	,	PUNCT
fbem-1274	100	52	in	in	ADP
fbem-1274	100	53	order	order	NOUN
fbem-1274	100	54	to	to	PART
fbem-1274	100	55	achieve	achieve	VERB
fbem-1274	100	56	procedural	procedural	ADJ
fbem-1274	100	57	audit	audit	NOUN
fbem-1274	100	58	[	[	X
fbem-1274	100	59	18	18	NUM
fbem-1274	100	60	]	]	SYM
fbem-1274	100	61	.	.	PUNCT
fbem-1274	101	1	3.2	3.2	NUM
fbem-1274	101	2	.	.	PUNCT
fbem-1274	102	1	promote	promote	VERB
fbem-1274	102	2	the	the	DET
fbem-1274	102	3	realization	realization	NOUN
fbem-1274	102	4	of	of	ADP
fbem-1274	102	5	full	full	ADJ
fbem-1274	102	6	audit	audit	NOUN
fbem-1274	102	7	coverage	coverage	NOUN
fbem-1274	102	8	full	full	ADJ
fbem-1274	102	9	coverage	coverage	NOUN
fbem-1274	102	10	of	of	ADP
fbem-1274	102	11	government	government	NOUN
fbem-1274	102	12	audit	audit	NOUN
fbem-1274	102	13	in	in	ADP
fbem-1274	102	14	a	a	DET
fbem-1274	102	15	broad	broad	ADJ
fbem-1274	102	16	sense	sense	NOUN
fbem-1274	102	17	,	,	PUNCT
fbem-1274	102	18	it	it	PRON
fbem-1274	102	19	needs	need	VERB
fbem-1274	102	20	to	to	PART
fbem-1274	102	21	cover	cover	VERB
fbem-1274	102	22	all	all	DET
fbem-1274	102	23	the	the	DET
fbem-1274	102	24	content	content	NOUN
fbem-1274	102	25	related	relate	VERB
fbem-1274	102	26	to	to	ADP
fbem-1274	102	27	financial	financial	ADJ
fbem-1274	102	28	funds	fund	NOUN
fbem-1274	102	29	,	,	PUNCT
fbem-1274	102	30	and	and	CCONJ
fbem-1274	102	31	in	in	ADP
fbem-1274	102	32	a	a	DET
fbem-1274	102	33	narrow	narrow	ADJ
fbem-1274	102	34	sense	sense	NOUN
fbem-1274	102	35	,	,	PUNCT
fbem-1274	102	36	it	it	PRON
fbem-1274	102	37	also	also	ADV
fbem-1274	102	38	includes	include	VERB
fbem-1274	102	39	the	the	DET
fbem-1274	102	40	control	control	NOUN
fbem-1274	102	41	of	of	ADP
fbem-1274	102	42	all	all	DET
fbem-1274	102	43	aspects	aspect	NOUN
fbem-1274	102	44	of	of	ADP
fbem-1274	102	45	the	the	DET
fbem-1274	102	46	audit	audit	NOUN
fbem-1274	102	47	work	work	NOUN
fbem-1274	102	48	,	,	PUNCT
fbem-1274	102	49	which	which	PRON
fbem-1274	102	50	is	be	AUX
fbem-1274	102	51	a	a	DET
fbem-1274	102	52	key	key	ADJ
fbem-1274	102	53	part	part	NOUN
fbem-1274	102	54	of	of	ADP
fbem-1274	102	55	the	the	DET
fbem-1274	102	56	basic	basic	ADJ
fbem-1274	102	57	audit	audit	NOUN
fbem-1274	102	58	work	work	NOUN
fbem-1274	102	59	.	.	PUNCT
fbem-1274	103	1	to	to	PART
fbem-1274	103	2	achieve	achieve	VERB
fbem-1274	103	3	full	full	ADJ
fbem-1274	103	4	coverage	coverage	NOUN
fbem-1274	103	5	of	of	ADP
fbem-1274	103	6	government	government	NOUN
fbem-1274	103	7	audit	audit	NOUN
fbem-1274	103	8	in	in	ADP
fbem-1274	103	9	both	both	CCONJ
fbem-1274	103	10	broad	broad	ADJ
fbem-1274	103	11	and	and	CCONJ
fbem-1274	103	12	narrow	narrow	ADJ
fbem-1274	103	13	senses	sense	NOUN
fbem-1274	103	14	,	,	PUNCT
fbem-1274	103	15	it	it	PRON
fbem-1274	103	16	needs	need	VERB
fbem-1274	103	17	to	to	PART
fbem-1274	103	18	rely	rely	VERB
fbem-1274	103	19	on	on	ADP
fbem-1274	103	20	the	the	DET
fbem-1274	103	21	support	support	NOUN
fbem-1274	103	22	of	of	ADP
fbem-1274	103	23	big	big	ADJ
fbem-1274	103	24	data	datum	NOUN
fbem-1274	103	25	technology	technology	NOUN
fbem-1274	103	26	.	.	PUNCT
fbem-1274	104	1	before	before	SCONJ
fbem-1274	104	2	big	big	ADJ
fbem-1274	104	3	data	datum	NOUN
fbem-1274	104	4	technology	technology	NOUN
fbem-1274	104	5	is	be	AUX
fbem-1274	104	6	applied	apply	VERB
fbem-1274	104	7	to	to	ADP
fbem-1274	104	8	government	government	NOUN
fbem-1274	104	9	audit	audit	NOUN
fbem-1274	104	10	work	work	NOUN
fbem-1274	104	11	,	,	PUNCT
fbem-1274	104	12	government	government	NOUN
fbem-1274	104	13	audit	audit	NOUN
fbem-1274	104	14	mainly	mainly	ADV
fbem-1274	104	15	relies	rely	VERB
fbem-1274	104	16	on	on	ADP
fbem-1274	104	17	traditional	traditional	ADJ
fbem-1274	104	18	sampling	sample	VERB
fbem-1274	104	19	audit	audit	NOUN
fbem-1274	104	20	methods	method	NOUN
fbem-1274	104	21	and	and	CCONJ
fbem-1274	104	22	the	the	DET
fbem-1274	104	23	experience	experience	NOUN
fbem-1274	104	24	of	of	ADP
fbem-1274	104	25	audit	audit	NOUN
fbem-1274	104	26	team	team	NOUN
fbem-1274	104	27	members	member	NOUN
fbem-1274	104	28	.	.	PUNCT
fbem-1274	105	1	with	with	ADP
fbem-1274	105	2	insight	insight	NOUN
fbem-1274	105	3	,	,	PUNCT
fbem-1274	105	4	to	to	PART
fbem-1274	105	5	select	select	VERB
fbem-1274	105	6	representative	representative	ADJ
fbem-1274	105	7	audit	audit	NOUN
fbem-1274	105	8	evidence	evidence	NOUN
fbem-1274	105	9	,	,	PUNCT
fbem-1274	105	10	with	with	ADP
fbem-1274	105	11	a	a	DET
fbem-1274	105	12	small	small	ADJ
fbem-1274	105	13	and	and	CCONJ
fbem-1274	105	14	limited	limited	ADJ
fbem-1274	105	15	sample	sample	NOUN
fbem-1274	105	16	size	size	NOUN
fbem-1274	105	17	to	to	PART
fbem-1274	105	18	represent	represent	VERB
fbem-1274	105	19	a	a	DET
fbem-1274	105	20	huge	huge	ADJ
fbem-1274	105	21	overall	overall	ADJ
fbem-1274	105	22	audit	audit	NOUN
fbem-1274	105	23	,	,	PUNCT
fbem-1274	105	24	accompanied	accompany	VERB
fbem-1274	105	25	by	by	ADP
fbem-1274	105	26	a	a	DET
fbem-1274	105	27	large	large	ADJ
fbem-1274	105	28	audit	audit	NOUN
fbem-1274	105	29	97	97	NUM
fbem-1274	105	30	sampling	sample	VERB
fbem-1274	105	31	risk	risk	NOUN
fbem-1274	105	32	.	.	PUNCT
fbem-1274	106	1	big	big	ADJ
fbem-1274	106	2	data	datum	NOUN
fbem-1274	106	3	technology	technology	NOUN
fbem-1274	106	4	expands	expand	VERB
fbem-1274	106	5	the	the	DET
fbem-1274	106	6	audit	audit	NOUN
fbem-1274	106	7	sample	sample	NOUN
fbem-1274	106	8	size	size	NOUN
fbem-1274	106	9	to	to	ADP
fbem-1274	106	10	the	the	DET
fbem-1274	106	11	total	total	ADJ
fbem-1274	106	12	amount	amount	NOUN
fbem-1274	106	13	,	,	PUNCT
fbem-1274	106	14	completely	completely	ADV
fbem-1274	106	15	eliminates	eliminate	VERB
fbem-1274	106	16	the	the	DET
fbem-1274	106	17	risk	risk	NOUN
fbem-1274	106	18	of	of	ADP
fbem-1274	106	19	audit	audit	NOUN
fbem-1274	106	20	sampling	sample	VERB
fbem-1274	106	21	,	,	PUNCT
fbem-1274	106	22	and	and	CCONJ
fbem-1274	106	23	helps	help	VERB
fbem-1274	106	24	auditors	auditor	NOUN
fbem-1274	106	25	fully	fully	ADV
fbem-1274	106	26	understand	understand	VERB
fbem-1274	106	27	the	the	DET
fbem-1274	106	28	overall	overall	ADJ
fbem-1274	106	29	situation	situation	NOUN
fbem-1274	106	30	of	of	ADP
fbem-1274	106	31	the	the	DET
fbem-1274	106	32	audited	audit	VERB
fbem-1274	106	33	unit	unit	NOUN
fbem-1274	106	34	through	through	ADP
fbem-1274	106	35	accurate	accurate	ADJ
fbem-1274	106	36	database	database	NOUN
fbem-1274	106	37	algorithms	algorithm	NOUN
fbem-1274	106	38	and	and	CCONJ
fbem-1274	106	39	analyzes	analyze	VERB
fbem-1274	106	40	it	it	PRON
fbem-1274	106	41	in	in	ADP
fbem-1274	106	42	real	real	ADJ
fbem-1274	106	43	time	time	NOUN
fbem-1274	106	44	,	,	PUNCT
fbem-1274	106	45	making	make	VERB
fbem-1274	106	46	audit	audit	NOUN
fbem-1274	106	47	results	result	VERB
fbem-1274	106	48	more	more	ADV
fbem-1274	106	49	accurate	accurate	ADJ
fbem-1274	106	50	,	,	PUNCT
fbem-1274	106	51	objective	objective	ADJ
fbem-1274	106	52	and	and	CCONJ
fbem-1274	106	53	comprehensive	comprehensive	ADJ
fbem-1274	106	54	.	.	PUNCT
fbem-1274	107	1	[	[	X
fbem-1274	107	2	19	19	NUM
fbem-1274	107	3	-	-	SYM
fbem-1274	107	4	20	20	NUM
fbem-1274	107	5	]	]	PUNCT
fbem-1274	107	6	.	.	PUNCT
fbem-1274	108	1	various	various	ADJ
fbem-1274	108	2	analysis	analysis	NOUN
fbem-1274	108	3	models	model	NOUN
fbem-1274	108	4	unique	unique	ADJ
fbem-1274	108	5	to	to	ADP
fbem-1274	108	6	big	big	ADJ
fbem-1274	108	7	data	datum	NOUN
fbem-1274	108	8	technology	technology	NOUN
fbem-1274	108	9	can	can	AUX
fbem-1274	108	10	also	also	ADV
fbem-1274	108	11	automatically	automatically	ADV
fbem-1274	108	12	detect	detect	VERB
fbem-1274	108	13	and	and	CCONJ
fbem-1274	108	14	track	track	VERB
fbem-1274	108	15	unreasonable	unreasonable	ADJ
fbem-1274	108	16	parts	part	NOUN
fbem-1274	108	17	of	of	ADP
fbem-1274	108	18	the	the	DET
fbem-1274	108	19	data	datum	NOUN
fbem-1274	108	20	,	,	PUNCT
fbem-1274	108	21	realize	realize	VERB
fbem-1274	108	22	rapid	rapid	ADJ
fbem-1274	108	23	investigation	investigation	NOUN
fbem-1274	108	24	of	of	ADP
fbem-1274	108	25	abnormal	abnormal	ADJ
fbem-1274	108	26	information	information	NOUN
fbem-1274	108	27	,	,	PUNCT
fbem-1274	108	28	and	and	CCONJ
fbem-1274	108	29	prevent	prevent	VERB
fbem-1274	108	30	lag	lag	NOUN
fbem-1274	108	31	in	in	ADP
fbem-1274	108	32	the	the	DET
fbem-1274	108	33	process	process	NOUN
fbem-1274	108	34	of	of	ADP
fbem-1274	108	35	full	full	ADJ
fbem-1274	108	36	audit	audit	NOUN
fbem-1274	108	37	coverage	coverage	NOUN
fbem-1274	108	38	.	.	PUNCT
fbem-1274	109	1	government	government	NOUN
fbem-1274	109	2	audit	audit	NOUN
fbem-1274	109	3	institutions	institution	NOUN
fbem-1274	109	4	can	can	AUX
fbem-1274	109	5	connect	connect	VERB
fbem-1274	109	6	with	with	ADP
fbem-1274	109	7	other	other	ADJ
fbem-1274	109	8	government	government	NOUN
fbem-1274	109	9	departments	department	NOUN
fbem-1274	109	10	,	,	PUNCT
fbem-1274	109	11	audited	audit	VERB
fbem-1274	109	12	units	unit	NOUN
fbem-1274	109	13	and	and	CCONJ
fbem-1274	109	14	social	social	ADJ
fbem-1274	109	15	data	datum	NOUN
fbem-1274	109	16	through	through	ADP
fbem-1274	109	17	the	the	DET
fbem-1274	109	18	internal	internal	ADJ
fbem-1274	109	19	audit	audit	NOUN
fbem-1274	109	20	terminal	terminal	NOUN
fbem-1274	109	21	to	to	PART
fbem-1274	109	22	realize	realize	VERB
fbem-1274	109	23	cross	cross	NOUN
fbem-1274	109	24	-	-	NOUN
fbem-1274	109	25	department	department	ADJ
fbem-1274	109	26	,	,	PUNCT
fbem-1274	109	27	cross	cross	NOUN
fbem-1274	109	28	-	-	NOUN
fbem-1274	109	29	region	region	NOUN
fbem-1274	109	30	and	and	CCONJ
fbem-1274	109	31	cross	cross	ADJ
fbem-1274	109	32	-	-	ADJ
fbem-1274	109	33	industry	industry	ADJ
fbem-1274	109	34	cooperation	cooperation	NOUN
fbem-1274	109	35	,	,	PUNCT
fbem-1274	109	36	effectively	effectively	ADV
fbem-1274	109	37	eliminate	eliminate	VERB
fbem-1274	109	38	inherent	inherent	ADJ
fbem-1274	109	39	risks	risk	NOUN
fbem-1274	109	40	,	,	PUNCT
fbem-1274	109	41	maximize	maximize	VERB
fbem-1274	109	42	the	the	DET
fbem-1274	109	43	efficiency	efficiency	NOUN
fbem-1274	109	44	of	of	ADP
fbem-1274	109	45	audit	audit	NOUN
fbem-1274	109	46	resources	resource	NOUN
fbem-1274	109	47	,	,	PUNCT
fbem-1274	109	48	and	and	CCONJ
fbem-1274	109	49	eliminate	eliminate	VERB
fbem-1274	109	50	audit	audit	NOUN
fbem-1274	109	51	information	information	NOUN
fbem-1274	109	52	islands	island	NOUN
fbem-1274	109	53	.	.	PUNCT
fbem-1274	110	1	the	the	DET
fbem-1274	110	2	problem	problem	NOUN
fbem-1274	110	3	of	of	ADP
fbem-1274	110	4	silencing	silence	VERB
fbem-1274	110	5	has	have	AUX
fbem-1274	110	6	been	be	AUX
fbem-1274	110	7	alleviated	alleviate	VERB
fbem-1274	110	8	,	,	PUNCT
fbem-1274	110	9	and	and	CCONJ
fbem-1274	110	10	the	the	DET
fbem-1274	110	11	full	full	ADJ
fbem-1274	110	12	coverage	coverage	NOUN
fbem-1274	110	13	of	of	ADP
fbem-1274	110	14	the	the	DET
fbem-1274	110	15	audit	audit	NOUN
fbem-1274	110	16	has	have	AUX
fbem-1274	110	17	been	be	AUX
fbem-1274	110	18	further	far	ADV
fbem-1274	110	19	improved	improve	VERB
fbem-1274	110	20	.	.	PUNCT
fbem-1274	111	1	this	this	DET
fbem-1274	111	2	horizontal	horizontal	ADJ
fbem-1274	111	3	and	and	CCONJ
fbem-1274	111	4	vertical	vertical	ADJ
fbem-1274	111	5	large	large	ADJ
fbem-1274	111	6	-	-	PUNCT
fbem-1274	111	7	span	span	NOUN
fbem-1274	111	8	docking	docking	NOUN
fbem-1274	111	9	and	and	CCONJ
fbem-1274	111	10	cooperation	cooperation	NOUN
fbem-1274	111	11	behavior	behavior	NOUN
fbem-1274	111	12	also	also	ADV
fbem-1274	111	13	lays	lay	VERB
fbem-1274	111	14	a	a	DET
fbem-1274	111	15	technical	technical	ADJ
fbem-1274	111	16	foundation	foundation	NOUN
fbem-1274	111	17	and	and	CCONJ
fbem-1274	111	18	a	a	DET
fbem-1274	111	19	cooperation	cooperation	NOUN
fbem-1274	111	20	foundation	foundation	NOUN
fbem-1274	111	21	for	for	ADP
fbem-1274	111	22	the	the	DET
fbem-1274	111	23	full	full	ADJ
fbem-1274	111	24	coverage	coverage	NOUN
fbem-1274	111	25	of	of	ADP
fbem-1274	111	26	the	the	DET
fbem-1274	111	27	audit	audit	NOUN
fbem-1274	111	28	.	.	PUNCT
fbem-1274	112	1	3.3	3.3	NUM
fbem-1274	112	2	.	.	PUNCT
fbem-1274	113	1	help	help	VERB
fbem-1274	113	2	improve	improve	VERB
fbem-1274	113	3	the	the	DET
fbem-1274	113	4	efficiency	efficiency	NOUN
fbem-1274	113	5	of	of	ADP
fbem-1274	113	6	audit	audit	NOUN
fbem-1274	113	7	work	work	VERB
fbem-1274	113	8	the	the	DET
fbem-1274	113	9	traditional	traditional	ADJ
fbem-1274	113	10	audit	audit	NOUN
fbem-1274	113	11	work	work	NOUN
fbem-1274	113	12	pays	pay	VERB
fbem-1274	113	13	more	more	ADJ
fbem-1274	113	14	attention	attention	NOUN
fbem-1274	113	15	to	to	ADP
fbem-1274	113	16	the	the	DET
fbem-1274	113	17	accuracy	accuracy	NOUN
fbem-1274	113	18	and	and	CCONJ
fbem-1274	113	19	authenticity	authenticity	NOUN
fbem-1274	113	20	of	of	ADP
fbem-1274	113	21	the	the	DET
fbem-1274	113	22	data	datum	NOUN
fbem-1274	113	23	.	.	PUNCT
fbem-1274	114	1	the	the	DET
fbem-1274	114	2	main	main	ADJ
fbem-1274	114	3	reason	reason	NOUN
fbem-1274	114	4	is	be	AUX
fbem-1274	114	5	that	that	SCONJ
fbem-1274	114	6	the	the	DET
fbem-1274	114	7	audit	audit	NOUN
fbem-1274	114	8	team	team	NOUN
fbem-1274	114	9	staff	staff	NOUN
fbem-1274	114	10	can	can	AUX
fbem-1274	114	11	obtain	obtain	VERB
fbem-1274	114	12	less	less	ADJ
fbem-1274	114	13	data	datum	NOUN
fbem-1274	114	14	information	information	NOUN
fbem-1274	114	15	in	in	ADP
fbem-1274	114	16	the	the	DET
fbem-1274	114	17	audit	audit	NOUN
fbem-1274	114	18	evidence	evidence	NOUN
fbem-1274	114	19	available	available	ADJ
fbem-1274	114	20	.	.	PUNCT
fbem-1274	115	1	moreover	moreover	ADV
fbem-1274	115	2	,	,	PUNCT
fbem-1274	115	3	the	the	DET
fbem-1274	115	4	traditional	traditional	ADJ
fbem-1274	115	5	audit	audit	NOUN
fbem-1274	115	6	methods	method	NOUN
fbem-1274	115	7	are	be	AUX
fbem-1274	115	8	all	all	PRON
fbem-1274	115	9	post	post	ADJ
fbem-1274	115	10	-	-	ADJ
fbem-1274	115	11	event	event	ADJ
fbem-1274	115	12	audits	audits	NOUN
fbem-1274	115	13	,	,	PUNCT
fbem-1274	115	14	and	and	CCONJ
fbem-1274	115	15	the	the	DET
fbem-1274	115	16	early	early	ADJ
fbem-1274	115	17	warning	warning	NOUN
fbem-1274	115	18	ability	ability	NOUN
fbem-1274	115	19	is	be	AUX
fbem-1274	115	20	extremely	extremely	ADV
fbem-1274	115	21	limited	limited	ADJ
fbem-1274	115	22	.	.	PUNCT
fbem-1274	116	1	has	have	VERB
fbem-1274	116	2	an	an	DET
fbem-1274	116	3	innate	innate	ADJ
fbem-1274	116	4	hysteresis	hysteresis	NOUN
fbem-1274	116	5	[	[	X
fbem-1274	116	6	21	21	NUM
fbem-1274	116	7	]	]	PUNCT
fbem-1274	116	8	.	.	PUNCT
fbem-1274	117	1	different	different	ADJ
fbem-1274	117	2	from	from	ADP
fbem-1274	117	3	the	the	DET
fbem-1274	117	4	traditional	traditional	ADJ
fbem-1274	117	5	precise	precise	ADJ
fbem-1274	117	6	calculation	calculation	NOUN
fbem-1274	117	7	method	method	NOUN
fbem-1274	117	8	,	,	PUNCT
fbem-1274	117	9	for	for	ADP
fbem-1274	117	10	big	big	ADJ
fbem-1274	117	11	data	datum	NOUN
fbem-1274	117	12	technology	technology	NOUN
fbem-1274	117	13	,	,	PUNCT
fbem-1274	117	14	the	the	DET
fbem-1274	117	15	sample	sample	NOUN
fbem-1274	117	16	is	be	AUX
fbem-1274	117	17	the	the	DET
fbem-1274	117	18	population	population	NOUN
fbem-1274	117	19	.	.	PUNCT
fbem-1274	118	1	after	after	ADP
fbem-1274	118	2	summarizing	summarize	VERB
fbem-1274	118	3	the	the	DET
fbem-1274	118	4	huge	huge	ADJ
fbem-1274	118	5	and	and	CCONJ
fbem-1274	118	6	complicated	complicated	ADJ
fbem-1274	118	7	data	datum	NOUN
fbem-1274	118	8	information	information	NOUN
fbem-1274	118	9	,	,	PUNCT
fbem-1274	118	10	use	use	VERB
fbem-1274	118	11	the	the	DET
fbem-1274	118	12	computer	computer	NOUN
fbem-1274	118	13	to	to	PART
fbem-1274	118	14	classify	classify	VERB
fbem-1274	118	15	and	and	CCONJ
fbem-1274	118	16	screen	screen	VERB
fbem-1274	118	17	it	it	PRON
fbem-1274	118	18	.	.	PUNCT
fbem-1274	119	1	through	through	ADP
fbem-1274	119	2	big	big	ADJ
fbem-1274	119	3	data	data	PROPN
fbem-1274	119	4	technical	technical	ADJ
fbem-1274	119	5	means	mean	VERB
fbem-1274	119	6	such	such	ADJ
fbem-1274	119	7	as	as	ADP
fbem-1274	119	8	data	data	NOUN
fbem-1274	119	9	mining	mining	NOUN
fbem-1274	119	10	and	and	CCONJ
fbem-1274	119	11	processing	processing	NOUN
fbem-1274	119	12	,	,	PUNCT
fbem-1274	119	13	it	it	PRON
fbem-1274	119	14	can	can	AUX
fbem-1274	119	15	greatly	greatly	ADV
fbem-1274	119	16	reduce	reduce	VERB
fbem-1274	119	17	a	a	DET
fbem-1274	119	18	large	large	ADJ
fbem-1274	119	19	number	number	NOUN
fbem-1274	119	20	of	of	ADP
fbem-1274	119	21	complicated	complicated	ADJ
fbem-1274	119	22	and	and	CCONJ
fbem-1274	119	23	inefficient	inefficient	ADJ
fbem-1274	119	24	simple	simple	ADJ
fbem-1274	119	25	tasks	task	NOUN
fbem-1274	119	26	for	for	ADP
fbem-1274	119	27	government	government	NOUN
fbem-1274	119	28	auditing	auditing	NOUN
fbem-1274	119	29	,	,	PUNCT
fbem-1274	119	30	saving	save	VERB
fbem-1274	119	31	working	working	NOUN
fbem-1274	119	32	time	time	NOUN
fbem-1274	119	33	and	and	CCONJ
fbem-1274	119	34	various	various	ADJ
fbem-1274	119	35	tasks	task	NOUN
fbem-1274	119	36	.	.	PUNCT
fbem-1274	120	1	work	work	NOUN
fbem-1274	120	2	costs	cost	NOUN
fbem-1274	120	3	,	,	PUNCT
fbem-1274	120	4	realize	realize	VERB
fbem-1274	120	5	efficient	efficient	ADJ
fbem-1274	120	6	and	and	CCONJ
fbem-1274	120	7	accurate	accurate	ADJ
fbem-1274	120	8	analysis	analysis	NOUN
fbem-1274	120	9	and	and	CCONJ
fbem-1274	120	10	calculation	calculation	NOUN
fbem-1274	120	11	of	of	ADP
fbem-1274	120	12	the	the	DET
fbem-1274	120	13	whole	whole	ADJ
fbem-1274	120	14	sample	sample	NOUN
fbem-1274	120	15	,	,	PUNCT
fbem-1274	120	16	and	and	CCONJ
fbem-1274	120	17	save	save	VERB
fbem-1274	120	18	a	a	DET
fbem-1274	120	19	lot	lot	NOUN
fbem-1274	120	20	of	of	ADP
fbem-1274	120	21	costs	cost	NOUN
fbem-1274	120	22	.	.	PUNCT
fbem-1274	121	1	accurate	accurate	ADJ
fbem-1274	121	2	information	information	NOUN
fbem-1274	121	3	sources	source	NOUN
fbem-1274	121	4	and	and	CCONJ
fbem-1274	121	5	professional	professional	ADJ
fbem-1274	121	6	data	datum	NOUN
fbem-1274	121	7	processing	processing	NOUN
fbem-1274	121	8	make	make	NOUN
fbem-1274	121	9	audit	audit	NOUN
fbem-1274	121	10	work	work	NOUN
fbem-1274	121	11	no	no	ADV
fbem-1274	121	12	longer	long	ADV
fbem-1274	121	13	blind	blind	ADJ
fbem-1274	121	14	,	,	PUNCT
fbem-1274	121	15	and	and	CCONJ
fbem-1274	121	16	improve	improve	VERB
fbem-1274	121	17	audit	audit	NOUN
fbem-1274	121	18	work	work	NOUN
fbem-1274	121	19	quality	quality	NOUN
fbem-1274	121	20	and	and	CCONJ
fbem-1274	121	21	work	work	NOUN
fbem-1274	121	22	efficiency	efficiency	NOUN
fbem-1274	121	23	[	[	X
fbem-1274	121	24	22	22	NUM
fbem-1274	121	25	-	-	SYM
fbem-1274	121	26	23	23	NUM
fbem-1274	121	27	]	]	PUNCT
fbem-1274	121	28	.	.	PUNCT
fbem-1274	122	1	audit	audit	NOUN
fbem-1274	122	2	staff	staff	NOUN
fbem-1274	122	3	can	can	AUX
fbem-1274	122	4	use	use	VERB
fbem-1274	122	5	big	big	ADJ
fbem-1274	122	6	data	datum	NOUN
fbem-1274	122	7	information	information	NOUN
fbem-1274	122	8	technologies	technology	NOUN
fbem-1274	122	9	such	such	ADJ
fbem-1274	122	10	as	as	ADP
fbem-1274	122	11	big	big	ADJ
fbem-1274	122	12	data	datum	NOUN
fbem-1274	122	13	,	,	PUNCT
fbem-1274	122	14	cloud	cloud	NOUN
fbem-1274	122	15	database	database	NOUN
fbem-1274	122	16	and	and	CCONJ
fbem-1274	122	17	online	online	ADJ
fbem-1274	122	18	auditing	auditing	NOUN
fbem-1274	122	19	to	to	PART
fbem-1274	122	20	break	break	VERB
fbem-1274	122	21	through	through	ADP
fbem-1274	122	22	departmental	departmental	ADJ
fbem-1274	122	23	restrictions	restriction	NOUN
fbem-1274	122	24	,	,	PUNCT
fbem-1274	122	25	geographical	geographical	ADJ
fbem-1274	122	26	restrictions	restriction	NOUN
fbem-1274	122	27	and	and	CCONJ
fbem-1274	122	28	even	even	ADV
fbem-1274	122	29	industry	industry	NOUN
fbem-1274	122	30	restrictions	restriction	NOUN
fbem-1274	122	31	,	,	PUNCT
fbem-1274	122	32	conduct	conduct	VERB
fbem-1274	122	33	comprehensive	comprehensive	ADJ
fbem-1274	122	34	comparison	comparison	NOUN
fbem-1274	122	35	and	and	CCONJ
fbem-1274	122	36	correlation	correlation	NOUN
fbem-1274	122	37	analysis	analysis	NOUN
fbem-1274	122	38	of	of	ADP
fbem-1274	122	39	data	datum	NOUN
fbem-1274	122	40	,	,	PUNCT
fbem-1274	122	41	quickly	quickly	ADV
fbem-1274	122	42	check	check	VERB
fbem-1274	122	43	abnormal	abnormal	ADJ
fbem-1274	122	44	data	datum	NOUN
fbem-1274	122	45	,	,	PUNCT
fbem-1274	122	46	and	and	CCONJ
fbem-1274	122	47	track	track	VERB
fbem-1274	122	48	and	and	CCONJ
fbem-1274	122	49	capture	capture	VERB
fbem-1274	122	50	abnormal	abnormal	ADJ
fbem-1274	122	51	fluctuations	fluctuation	NOUN
fbem-1274	122	52	in	in	ADP
fbem-1274	122	53	real	real	ADJ
fbem-1274	122	54	time	time	NOUN
fbem-1274	122	55	.	.	PUNCT
fbem-1274	123	1	at	at	ADP
fbem-1274	123	2	the	the	DET
fbem-1274	123	3	same	same	ADJ
fbem-1274	123	4	time	time	NOUN
fbem-1274	123	5	,	,	PUNCT
fbem-1274	123	6	the	the	DET
fbem-1274	123	7	algorithm	algorithm	NOUN
fbem-1274	123	8	can	can	AUX
fbem-1274	123	9	also	also	ADV
fbem-1274	123	10	make	make	VERB
fbem-1274	123	11	effective	effective	ADJ
fbem-1274	123	12	predictions	prediction	NOUN
fbem-1274	123	13	and	and	CCONJ
fbem-1274	123	14	improve	improve	VERB
fbem-1274	123	15	the	the	DET
fbem-1274	123	16	predictability	predictability	NOUN
fbem-1274	123	17	of	of	ADP
fbem-1274	123	18	government	government	NOUN
fbem-1274	123	19	audits	audits	NOUN
fbem-1274	123	20	.	.	PUNCT
fbem-1274	124	1	this	this	DET
fbem-1274	124	2	predictability	predictability	NOUN
fbem-1274	124	3	can	can	AUX
fbem-1274	124	4	also	also	ADV
fbem-1274	124	5	save	save	VERB
fbem-1274	124	6	a	a	DET
fbem-1274	124	7	lot	lot	NOUN
fbem-1274	124	8	of	of	ADP
fbem-1274	124	9	audit	audit	NOUN
fbem-1274	124	10	manpower	manpower	NOUN
fbem-1274	124	11	and	and	CCONJ
fbem-1274	124	12	material	material	NOUN
fbem-1274	124	13	costs	cost	NOUN
fbem-1274	124	14	for	for	ADP
fbem-1274	124	15	audit	audit	NOUN
fbem-1274	124	16	work	work	NOUN
fbem-1274	124	17	,	,	PUNCT
fbem-1274	124	18	making	make	VERB
fbem-1274	124	19	subsequent	subsequent	ADJ
fbem-1274	124	20	audit	audit	NOUN
fbem-1274	124	21	work	work	NOUN
fbem-1274	124	22	more	more	ADV
fbem-1274	124	23	targeted	target	VERB
fbem-1274	124	24	,	,	PUNCT
fbem-1274	124	25	thereby	thereby	ADV
fbem-1274	124	26	improving	improve	VERB
fbem-1274	124	27	audit	audit	NOUN
fbem-1274	124	28	work	work	NOUN
fbem-1274	124	29	efficiency	efficiency	NOUN
fbem-1274	124	30	.	.	PUNCT
fbem-1274	125	1	4	4	X
fbem-1274	125	2	.	.	X
fbem-1274	125	3	challenges	challenge	NOUN
fbem-1274	125	4	in	in	ADP
fbem-1274	125	5	government	government	NOUN
fbem-1274	125	6	auditing	auditing	NOUN
fbem-1274	125	7	to	to	PART
fbem-1274	125	8	improve	improve	VERB
fbem-1274	125	9	corporate	corporate	ADJ
fbem-1274	125	10	innovation	innovation	NOUN
fbem-1274	125	11	performance	performance	NOUN
fbem-1274	125	12	under	under	ADP
fbem-1274	125	13	the	the	DET
fbem-1274	125	14	background	background	NOUN
fbem-1274	125	15	of	of	ADP
fbem-1274	125	16	big	big	ADJ
fbem-1274	125	17	data	datum	NOUN
fbem-1274	125	18	4.1	4.1	NUM
fbem-1274	125	19	.	.	PUNCT
fbem-1274	126	1	government	government	NOUN
fbem-1274	126	2	audit	audit	NOUN
fbem-1274	126	3	data	datum	NOUN
fbem-1274	126	4	security	security	NOUN
fbem-1274	126	5	and	and	CCONJ
fbem-1274	126	6	confidentiality	confidentiality	NOUN
fbem-1274	126	7	issues	issue	NOUN
fbem-1274	126	8	are	be	AUX
fbem-1274	126	9	prominent	prominent	ADJ
fbem-1274	126	10	my	my	PRON
fbem-1274	126	11	country	country	NOUN
fbem-1274	126	12	's	's	PART
fbem-1274	126	13	big	big	ADJ
fbem-1274	126	14	data	datum	NOUN
fbem-1274	126	15	information	information	NOUN
fbem-1274	126	16	system	system	NOUN
fbem-1274	126	17	audit	audit	NOUN
fbem-1274	126	18	has	have	AUX
fbem-1274	126	19	not	not	PART
fbem-1274	126	20	yet	yet	ADV
fbem-1274	126	21	formed	form	VERB
fbem-1274	126	22	a	a	DET
fbem-1274	126	23	normative	normative	ADJ
fbem-1274	126	24	system	system	NOUN
fbem-1274	126	25	,	,	PUNCT
fbem-1274	126	26	the	the	DET
fbem-1274	126	27	relevant	relevant	ADJ
fbem-1274	126	28	legislation	legislation	NOUN
fbem-1274	126	29	is	be	AUX
fbem-1274	126	30	not	not	PART
fbem-1274	126	31	perfect	perfect	ADJ
fbem-1274	126	32	,	,	PUNCT
fbem-1274	126	33	there	there	PRON
fbem-1274	126	34	is	be	VERB
fbem-1274	126	35	still	still	ADV
fbem-1274	126	36	a	a	DET
fbem-1274	126	37	lack	lack	NOUN
fbem-1274	126	38	of	of	ADP
fbem-1274	126	39	a	a	DET
fbem-1274	126	40	complete	complete	ADJ
fbem-1274	126	41	institutional	institutional	ADJ
fbem-1274	126	42	guarantee	guarantee	NOUN
fbem-1274	126	43	system	system	NOUN
fbem-1274	126	44	,	,	PUNCT
fbem-1274	126	45	and	and	CCONJ
fbem-1274	126	46	no	no	DET
fbem-1274	126	47	certain	certain	ADJ
fbem-1274	126	48	industry	industry	NOUN
fbem-1274	126	49	standards	standard	NOUN
fbem-1274	126	50	have	have	AUX
fbem-1274	126	51	been	be	AUX
fbem-1274	126	52	formed	form	VERB
fbem-1274	126	53	.	.	PUNCT
fbem-1274	127	1	as	as	ADP
fbem-1274	127	2	a	a	DET
fbem-1274	127	3	new	new	ADJ
fbem-1274	127	4	type	type	NOUN
fbem-1274	127	5	of	of	ADP
fbem-1274	127	6	auditing	auditing	NOUN
fbem-1274	127	7	method	method	NOUN
fbem-1274	127	8	,	,	PUNCT
fbem-1274	127	9	the	the	DET
fbem-1274	127	10	premise	premise	NOUN
fbem-1274	127	11	of	of	ADP
fbem-1274	127	12	the	the	DET
fbem-1274	127	13	healthy	healthy	ADJ
fbem-1274	127	14	and	and	CCONJ
fbem-1274	127	15	orderly	orderly	ADJ
fbem-1274	127	16	development	development	NOUN
fbem-1274	127	17	of	of	ADP
fbem-1274	127	18	information	information	NOUN
fbem-1274	127	19	system	system	NOUN
fbem-1274	127	20	auditing	auditing	NOUN
fbem-1274	127	21	is	be	AUX
fbem-1274	127	22	to	to	PART
fbem-1274	127	23	obtain	obtain	VERB
fbem-1274	127	24	legal	legal	ADJ
fbem-1274	127	25	support	support	NOUN
fbem-1274	127	26	and	and	CCONJ
fbem-1274	127	27	guarantee	guarantee	NOUN
fbem-1274	127	28	,	,	PUNCT
fbem-1274	127	29	and	and	CCONJ
fbem-1274	127	30	to	to	PART
fbem-1274	127	31	have	have	VERB
fbem-1274	127	32	certain	certain	ADJ
fbem-1274	127	33	industry	industry	NOUN
fbem-1274	127	34	standards	standard	NOUN
fbem-1274	127	35	to	to	PART
fbem-1274	127	36	give	give	VERB
fbem-1274	127	37	full	full	ADJ
fbem-1274	127	38	play	play	NOUN
fbem-1274	127	39	to	to	ADP
fbem-1274	127	40	the	the	DET
fbem-1274	127	41	efficiency	efficiency	NOUN
fbem-1274	127	42	of	of	ADP
fbem-1274	127	43	this	this	DET
fbem-1274	127	44	auditing	auditing	NOUN
fbem-1274	127	45	method	method	NOUN
fbem-1274	127	46	.	.	PUNCT
fbem-1274	128	1	although	although	SCONJ
fbem-1274	128	2	the	the	DET
fbem-1274	128	3	central	central	ADJ
fbem-1274	128	4	government	government	NOUN
fbem-1274	128	5	and	and	CCONJ
fbem-1274	128	6	the	the	DET
fbem-1274	128	7	national	national	ADJ
fbem-1274	128	8	audit	audit	NOUN
fbem-1274	128	9	office	office	NOUN
fbem-1274	128	10	have	have	AUX
fbem-1274	128	11	proposed	propose	VERB
fbem-1274	128	12	a	a	DET
fbem-1274	128	13	top	top	ADJ
fbem-1274	128	14	-	-	PUNCT
fbem-1274	128	15	level	level	NOUN
fbem-1274	128	16	design	design	NOUN
fbem-1274	128	17	for	for	ADP
fbem-1274	128	18	building	build	VERB
fbem-1274	128	19	a	a	DET
fbem-1274	128	20	big	big	ADJ
fbem-1274	128	21	data	datum	NOUN
fbem-1274	128	22	audit	audit	NOUN
fbem-1274	128	23	model	model	NOUN
fbem-1274	128	24	,	,	PUNCT
fbem-1274	128	25	there	there	PRON
fbem-1274	128	26	is	be	VERB
fbem-1274	128	27	still	still	ADV
fbem-1274	128	28	a	a	DET
fbem-1274	128	29	lack	lack	NOUN
fbem-1274	128	30	of	of	ADP
fbem-1274	128	31	clear	clear	ADJ
fbem-1274	128	32	institutional	institutional	ADJ
fbem-1274	128	33	requirements	requirement	NOUN
fbem-1274	128	34	for	for	ADP
fbem-1274	128	35	data	data	NOUN
fbem-1274	128	36	collection	collection	NOUN
fbem-1274	128	37	,	,	PUNCT
fbem-1274	128	38	storage	storage	NOUN
fbem-1274	128	39	,	,	PUNCT
fbem-1274	128	40	analysis	analysis	NOUN
fbem-1274	128	41	,	,	PUNCT
fbem-1274	128	42	and	and	CCONJ
fbem-1274	128	43	processing	processing	NOUN
fbem-1274	128	44	in	in	ADP
fbem-1274	128	45	the	the	DET
fbem-1274	128	46	big	big	ADJ
fbem-1274	128	47	data	datum	NOUN
fbem-1274	128	48	audit	audit	NOUN
fbem-1274	128	49	process	process	NOUN
fbem-1274	128	50	.	.	PUNCT
fbem-1274	129	1	core	core	NOUN
fbem-1274	129	2	layout	layout	PROPN
fbem-1274	129	3	,	,	PUNCT
fbem-1274	129	4	improper	improper	ADJ
fbem-1274	129	5	handling	handling	NOUN
fbem-1274	129	6	of	of	ADP
fbem-1274	129	7	big	big	ADJ
fbem-1274	129	8	data	datum	NOUN
fbem-1274	129	9	can	can	AUX
fbem-1274	129	10	easily	easily	ADV
fbem-1274	129	11	lead	lead	VERB
fbem-1274	129	12	to	to	ADP
fbem-1274	129	13	enterprise	enterprise	NOUN
fbem-1274	129	14	information	information	NOUN
fbem-1274	129	15	leakage	leakage	NOUN
fbem-1274	129	16	,	,	PUNCT
fbem-1274	129	17	resulting	result	VERB
fbem-1274	129	18	in	in	ADP
fbem-1274	129	19	immeasurable	immeasurable	ADJ
fbem-1274	129	20	losses	loss	NOUN
fbem-1274	129	21	[	[	X
fbem-1274	129	22	23	23	NUM
fbem-1274	129	23	]	]	PUNCT
fbem-1274	129	24	.	.	PUNCT
fbem-1274	130	1	at	at	ADP
fbem-1274	130	2	the	the	DET
fbem-1274	130	3	same	same	ADJ
fbem-1274	130	4	time	time	NOUN
fbem-1274	130	5	,	,	PUNCT
fbem-1274	130	6	my	my	PRON
fbem-1274	130	7	country	country	NOUN
fbem-1274	130	8	's	's	PART
fbem-1274	130	9	national	national	ADJ
fbem-1274	130	10	audit	audit	NOUN
fbem-1274	130	11	does	do	AUX
fbem-1274	130	12	not	not	PART
fbem-1274	130	13	involve	involve	VERB
fbem-1274	130	14	the	the	DET
fbem-1274	130	15	inspection	inspection	NOUN
fbem-1274	130	16	of	of	ADP
fbem-1274	130	17	the	the	DET
fbem-1274	130	18	integrity	integrity	NOUN
fbem-1274	130	19	,	,	PUNCT
fbem-1274	130	20	security	security	NOUN
fbem-1274	130	21	and	and	CCONJ
fbem-1274	130	22	comprehensiveness	comprehensiveness	NOUN
fbem-1274	130	23	of	of	ADP
fbem-1274	130	24	the	the	DET
fbem-1274	130	25	accounting	accounting	NOUN
fbem-1274	130	26	software	software	NOUN
fbem-1274	130	27	or	or	CCONJ
fbem-1274	130	28	system	system	NOUN
fbem-1274	130	29	used	use	VERB
fbem-1274	130	30	by	by	ADP
fbem-1274	130	31	the	the	DET
fbem-1274	130	32	audited	audit	VERB
fbem-1274	130	33	entity	entity	NOUN
fbem-1274	130	34	,	,	PUNCT
fbem-1274	130	35	and	and	CCONJ
fbem-1274	130	36	can	can	AUX
fbem-1274	130	37	not	not	PART
fbem-1274	130	38	guarantee	guarantee	VERB
fbem-1274	130	39	whether	whether	SCONJ
fbem-1274	130	40	the	the	DET
fbem-1274	130	41	system	system	NOUN
fbem-1274	130	42	has	have	VERB
fbem-1274	130	43	loopholes	loophole	NOUN
fbem-1274	130	44	and	and	CCONJ
fbem-1274	130	45	defects	defect	NOUN
fbem-1274	130	46	.	.	PUNCT
fbem-1274	131	1	the	the	DET
fbem-1274	131	2	development	development	NOUN
fbem-1274	131	3	of	of	ADP
fbem-1274	131	4	big	big	ADJ
fbem-1274	131	5	data	datum	NOUN
fbem-1274	131	6	technology	technology	NOUN
fbem-1274	131	7	has	have	AUX
fbem-1274	131	8	made	make	VERB
fbem-1274	131	9	the	the	DET
fbem-1274	131	10	information	information	NOUN
fbem-1274	131	11	system	system	NOUN
fbem-1274	131	12	facing	face	VERB
fbem-1274	131	13	more	more	ADV
fbem-1274	131	14	unpredictable	unpredictable	ADJ
fbem-1274	131	15	and	and	CCONJ
fbem-1274	131	16	unsolvable	unsolvable	ADJ
fbem-1274	131	17	problems	problem	NOUN
fbem-1274	131	18	such	such	ADJ
fbem-1274	131	19	as	as	ADP
fbem-1274	131	20	system	system	NOUN
fbem-1274	131	21	vulnerabilities	vulnerability	NOUN
fbem-1274	131	22	and	and	CCONJ
fbem-1274	131	23	hardware	hardware	NOUN
fbem-1274	131	24	and	and	CCONJ
fbem-1274	131	25	software	software	NOUN
fbem-1274	131	26	failures	failure	NOUN
fbem-1274	131	27	,	,	PUNCT
fbem-1274	131	28	these	these	PRON
fbem-1274	131	29	will	will	AUX
fbem-1274	131	30	seriously	seriously	ADV
fbem-1274	131	31	hinder	hinder	VERB
fbem-1274	131	32	the	the	DET
fbem-1274	131	33	operation	operation	NOUN
fbem-1274	131	34	of	of	ADP
fbem-1274	131	35	information	information	NOUN
fbem-1274	131	36	system	system	NOUN
fbem-1274	131	37	auditing	auditing	NOUN
fbem-1274	131	38	and	and	CCONJ
fbem-1274	131	39	bring	bring	VERB
fbem-1274	131	40	huge	huge	ADJ
fbem-1274	131	41	risks	risk	NOUN
fbem-1274	131	42	and	and	CCONJ
fbem-1274	131	43	challenges	challenge	NOUN
fbem-1274	131	44	to	to	ADP
fbem-1274	131	45	information	information	NOUN
fbem-1274	131	46	system	system	NOUN
fbem-1274	131	47	auditing	auditing	NOUN
fbem-1274	131	48	[	[	X
fbem-1274	131	49	24	24	NUM
fbem-1274	131	50	]	]	PUNCT
fbem-1274	131	51	.	.	PUNCT
fbem-1274	132	1	4.2	4.2	NUM
fbem-1274	132	2	.	.	PUNCT
fbem-1274	133	1	it	it	PRON
fbem-1274	133	2	challenges	challenge	VERB
fbem-1274	133	3	the	the	DET
fbem-1274	133	4	comprehensive	comprehensive	ADJ
fbem-1274	133	5	professional	professional	ADJ
fbem-1274	133	6	quality	quality	NOUN
fbem-1274	133	7	of	of	ADP
fbem-1274	133	8	auditors	auditor	NOUN
fbem-1274	133	9	,	,	PUNCT
fbem-1274	133	10	and	and	CCONJ
fbem-1274	133	11	their	their	PRON
fbem-1274	133	12	data	data	NOUN
fbem-1274	133	13	processing	processing	NOUN
fbem-1274	133	14	capabilities	capability	NOUN
fbem-1274	133	15	need	need	VERB
fbem-1274	133	16	to	to	PART
fbem-1274	133	17	be	be	AUX
fbem-1274	133	18	improved	improve	VERB
fbem-1274	133	19	urgently	urgently	ADV
fbem-1274	133	20	the	the	DET
fbem-1274	133	21	information	information	NOUN
fbem-1274	133	22	system	system	NOUN
fbem-1274	133	23	auditing	auditing	NOUN
fbem-1274	133	24	in	in	ADP
fbem-1274	133	25	my	my	PRON
fbem-1274	133	26	country	country	NOUN
fbem-1274	133	27	's	's	PART
fbem-1274	133	28	big	big	ADJ
fbem-1274	133	29	data	datum	NOUN
fbem-1274	133	30	environment	environment	NOUN
fbem-1274	133	31	has	have	AUX
fbem-1274	133	32	just	just	ADV
fbem-1274	133	33	started	start	VERB
fbem-1274	133	34	,	,	PUNCT
fbem-1274	133	35	and	and	CCONJ
fbem-1274	133	36	the	the	DET
fbem-1274	133	37	application	application	NOUN
fbem-1274	133	38	of	of	ADP
fbem-1274	133	39	big	big	ADJ
fbem-1274	133	40	data	datum	NOUN
fbem-1274	133	41	technology	technology	NOUN
fbem-1274	133	42	is	be	AUX
fbem-1274	133	43	far	far	ADV
fbem-1274	133	44	from	from	ADP
fbem-1274	133	45	enough	enough	ADJ
fbem-1274	133	46	.	.	PUNCT
fbem-1274	134	1	in	in	ADP
fbem-1274	134	2	recent	recent	ADJ
fbem-1274	134	3	years	year	NOUN
fbem-1274	134	4	,	,	PUNCT
fbem-1274	134	5	the	the	DET
fbem-1274	134	6	rapid	rapid	ADJ
fbem-1274	134	7	update	update	NOUN
fbem-1274	134	8	and	and	CCONJ
fbem-1274	134	9	development	development	NOUN
fbem-1274	134	10	of	of	ADP
fbem-1274	134	11	big	big	ADJ
fbem-1274	134	12	data	datum	NOUN
fbem-1274	134	13	technology	technology	NOUN
fbem-1274	134	14	has	have	AUX
fbem-1274	134	15	prompted	prompt	VERB
fbem-1274	134	16	my	my	PRON
fbem-1274	134	17	country	country	NOUN
fbem-1274	134	18	's	's	PART
fbem-1274	134	19	audit	audit	NOUN
fbem-1274	134	20	institutions	institution	NOUN
fbem-1274	134	21	to	to	PART
fbem-1274	134	22	actively	actively	ADV
fbem-1274	134	23	explore	explore	VERB
fbem-1274	134	24	the	the	DET
fbem-1274	134	25	impact	impact	NOUN
fbem-1274	134	26	of	of	ADP
fbem-1274	134	27	big	big	ADJ
fbem-1274	134	28	data	datum	NOUN
fbem-1274	134	29	technology	technology	NOUN
fbem-1274	134	30	on	on	ADP
fbem-1274	134	31	my	my	PRON
fbem-1274	134	32	country	country	NOUN
fbem-1274	134	33	's	's	PART
fbem-1274	134	34	information	information	NOUN
fbem-1274	134	35	system	system	NOUN
fbem-1274	134	36	.	.	PUNCT
fbem-1274	135	1	the	the	DET
fbem-1274	135	2	impact	impact	NOUN
fbem-1274	135	3	of	of	ADP
fbem-1274	135	4	auditing	auditing	NOUN
fbem-1274	135	5	,	,	PUNCT
fbem-1274	135	6	and	and	CCONJ
fbem-1274	135	7	began	begin	VERB
fbem-1274	135	8	to	to	PART
fbem-1274	135	9	actively	actively	ADV
fbem-1274	135	10	develop	develop	VERB
fbem-1274	135	11	cloud	cloud	ADJ
fbem-1274	135	12	computing	computing	NOUN
fbem-1274	135	13	,	,	PUNCT
fbem-1274	135	14	management	management	NOUN
fbem-1274	135	15	information	information	NOUN
fbem-1274	135	16	systems	system	NOUN
fbem-1274	135	17	and	and	CCONJ
fbem-1274	135	18	other	other	ADJ
fbem-1274	135	19	related	related	ADJ
fbem-1274	135	20	technologies	technology	NOUN
fbem-1274	135	21	,	,	PUNCT
fbem-1274	135	22	so	so	SCONJ
fbem-1274	135	23	that	that	SCONJ
fbem-1274	135	24	big	big	ADJ
fbem-1274	135	25	data	data	NOUN
fbem-1274	135	26	technology	technology	NOUN
fbem-1274	135	27	can	can	AUX
fbem-1274	135	28	be	be	AUX
fbem-1274	135	29	better	well	ADV
fbem-1274	135	30	applied	apply	VERB
fbem-1274	135	31	to	to	ADP
fbem-1274	135	32	the	the	DET
fbem-1274	135	33	actual	actual	ADJ
fbem-1274	135	34	operation	operation	NOUN
fbem-1274	135	35	of	of	ADP
fbem-1274	135	36	my	my	PRON
fbem-1274	135	37	country	country	NOUN
fbem-1274	135	38	's	's	PART
fbem-1274	135	39	information	information	NOUN
fbem-1274	135	40	system	system	NOUN
fbem-1274	135	41	auditing	auditing	NOUN
fbem-1274	135	42	,	,	PUNCT
fbem-1274	135	43	but	but	CCONJ
fbem-1274	135	44	the	the	DET
fbem-1274	135	45	effect	effect	NOUN
fbem-1274	135	46	is	be	AUX
fbem-1274	135	47	not	not	PART
fbem-1274	135	48	significant	significant	ADJ
fbem-1274	135	49	[	[	X
fbem-1274	135	50	25	25	NUM
fbem-1274	135	51	-	-	SYM
fbem-1274	135	52	26	26	NUM
fbem-1274	135	53	]	]	PUNCT
fbem-1274	135	54	.	.	PUNCT
fbem-1274	136	1	in	in	ADP
fbem-1274	136	2	the	the	DET
fbem-1274	136	3	current	current	ADJ
fbem-1274	136	4	government	government	NOUN
fbem-1274	136	5	audit	audit	NOUN
fbem-1274	136	6	,	,	PUNCT
fbem-1274	136	7	there	there	PRON
fbem-1274	136	8	is	be	VERB
fbem-1274	136	9	a	a	DET
fbem-1274	136	10	lack	lack	NOUN
fbem-1274	136	11	of	of	ADP
fbem-1274	136	12	talents	talent	NOUN
fbem-1274	136	13	who	who	PRON
fbem-1274	136	14	are	be	AUX
fbem-1274	136	15	proficient	proficient	ADJ
fbem-1274	136	16	in	in	ADP
fbem-1274	136	17	using	use	VERB
fbem-1274	136	18	big	big	ADJ
fbem-1274	136	19	data	datum	NOUN
fbem-1274	136	20	analysis	analysis	NOUN
fbem-1274	136	21	to	to	PART
fbem-1274	136	22	conduct	conduct	VERB
fbem-1274	136	23	government	government	NOUN
fbem-1274	136	24	audit	audit	NOUN
fbem-1274	136	25	.	.	PUNCT
fbem-1274	137	1	the	the	DET
fbem-1274	137	2	basic	basic	ADJ
fbem-1274	137	3	education	education	NOUN
fbem-1274	137	4	or	or	CCONJ
fbem-1274	137	5	work	work	NOUN
fbem-1274	137	6	background	background	NOUN
fbem-1274	137	7	of	of	ADP
fbem-1274	137	8	most	most	ADJ
fbem-1274	137	9	government	government	NOUN
fbem-1274	137	10	audit	audit	NOUN
fbem-1274	137	11	talents	talent	NOUN
fbem-1274	137	12	is	be	AUX
fbem-1274	137	13	mainly	mainly	ADV
fbem-1274	137	14	auditing	audit	VERB
fbem-1274	137	15	.	.	PUNCT
fbem-1274	138	1	they	they	PRON
fbem-1274	138	2	have	have	AUX
fbem-1274	138	3	mastered	master	VERB
fbem-1274	138	4	the	the	DET
fbem-1274	138	5	systems	system	NOUN
fbem-1274	138	6	,	,	PUNCT
fbem-1274	138	7	norms	norm	NOUN
fbem-1274	138	8	,	,	PUNCT
fbem-1274	138	9	procedures	procedure	NOUN
fbem-1274	138	10	and	and	CCONJ
fbem-1274	138	11	specific	specific	ADJ
fbem-1274	138	12	requirements	requirement	NOUN
fbem-1274	138	13	of	of	ADP
fbem-1274	138	14	auditing	auditing	NOUN
fbem-1274	138	15	.	.	PUNCT
fbem-1274	139	1	when	when	SCONJ
fbem-1274	139	2	faced	face	VERB
fbem-1274	139	3	with	with	ADP
fbem-1274	139	4	big	big	ADJ
fbem-1274	139	5	data	datum	NOUN
fbem-1274	139	6	,	,	PUNCT
fbem-1274	139	7	they	they	PRON
fbem-1274	139	8	lack	lack	VERB
fbem-1274	139	9	the	the	DET
fbem-1274	139	10	use	use	NOUN
fbem-1274	139	11	of	of	ADP
fbem-1274	139	12	data	datum	NOUN
fbem-1274	139	13	modeling	modeling	NOUN
fbem-1274	139	14	to	to	PART
fbem-1274	139	15	analyze	analyze	VERB
fbem-1274	139	16	what	what	PRON
fbem-1274	139	17	is	be	AUX
fbem-1274	139	18	not	not	PART
fbem-1274	139	19	reflected	reflect	VERB
fbem-1274	139	20	on	on	ADP
fbem-1274	139	21	the	the	DET
fbem-1274	139	22	surface	surface	NOUN
fbem-1274	139	23	.	.	PUNCT
fbem-1274	140	1	problem	problem	NOUN
fbem-1274	140	2	ability	ability	NOUN
fbem-1274	140	3	.	.	PUNCT
fbem-1274	141	1	a	a	DET
fbem-1274	141	2	large	large	ADJ
fbem-1274	141	3	number	number	NOUN
fbem-1274	141	4	of	of	ADP
fbem-1274	141	5	government	government	NOUN
fbem-1274	141	6	audit	audit	NOUN
fbem-1274	141	7	activities	activity	NOUN
fbem-1274	141	8	remain	remain	VERB
fbem-1274	141	9	at	at	ADP
fbem-1274	141	10	the	the	DET
fbem-1274	141	11	basic	basic	ADJ
fbem-1274	141	12	level	level	NOUN
fbem-1274	141	13	of	of	ADP
fbem-1274	141	14	audit	audit	NOUN
fbem-1274	141	15	business	business	NOUN
fbem-1274	141	16	,	,	PUNCT
fbem-1274	141	17	which	which	PRON
fbem-1274	141	18	leads	lead	VERB
fbem-1274	141	19	to	to	ADP
fbem-1274	141	20	very	very	ADV
fbem-1274	141	21	weak	weak	ADJ
fbem-1274	141	22	work	work	NOUN
fbem-1274	141	23	to	to	PART
fbem-1274	141	24	promote	promote	VERB
fbem-1274	141	25	the	the	DET
fbem-1274	141	26	improvement	improvement	NOUN
fbem-1274	141	27	of	of	ADP
fbem-1274	141	28	enterprises	enterprise	NOUN
fbem-1274	141	29	'	'	PART
fbem-1274	141	30	innovation	innovation	NOUN
fbem-1274	141	31	ability	ability	NOUN
fbem-1274	141	32	from	from	ADP
fbem-1274	141	33	the	the	DET
fbem-1274	141	34	perspective	perspective	NOUN
fbem-1274	141	35	of	of	ADP
fbem-1274	141	36	government	government	NOUN
fbem-1274	141	37	audit	audit	NOUN
fbem-1274	141	38	.	.	PUNCT
fbem-1274	142	1	in	in	ADP
fbem-1274	142	2	today	today	NOUN
fbem-1274	142	3	's	's	PART
fbem-1274	142	4	rapid	rapid	ADJ
fbem-1274	142	5	development	development	NOUN
fbem-1274	142	6	of	of	ADP
fbem-1274	142	7	big	big	ADJ
fbem-1274	142	8	data	datum	NOUN
fbem-1274	142	9	and	and	CCONJ
fbem-1274	142	10	blockchain	blockchain	PROPN
fbem-1274	142	11	,	,	PUNCT
fbem-1274	142	12	the	the	DET
fbem-1274	142	13	scarcity	scarcity	NOUN
fbem-1274	142	14	of	of	ADP
fbem-1274	142	15	high	high	ADJ
fbem-1274	142	16	-	-	PUNCT
fbem-1274	142	17	quality	quality	NOUN
fbem-1274	142	18	government	government	NOUN
fbem-1274	142	19	audit	audit	NOUN
fbem-1274	142	20	talents	talent	NOUN
fbem-1274	142	21	has	have	AUX
fbem-1274	142	22	greatly	greatly	ADV
fbem-1274	142	23	restricted	restrict	VERB
fbem-1274	142	24	the	the	DET
fbem-1274	142	25	quality	quality	NOUN
fbem-1274	142	26	of	of	ADP
fbem-1274	142	27	government	government	NOUN
fbem-1274	142	28	audit	audit	NOUN
fbem-1274	142	29	work	work	NOUN
fbem-1274	142	30	.	.	PUNCT
fbem-1274	143	1	promoting	promote	VERB
fbem-1274	143	2	the	the	DET
fbem-1274	143	3	application	application	NOUN
fbem-1274	143	4	of	of	ADP
fbem-1274	143	5	big	big	ADJ
fbem-1274	143	6	data	datum	NOUN
fbem-1274	143	7	technology	technology	NOUN
fbem-1274	143	8	in	in	ADP
fbem-1274	143	9	government	government	NOUN
fbem-1274	143	10	auditing	auditing	NOUN
fbem-1274	143	11	requires	require	VERB
fbem-1274	143	12	a	a	DET
fbem-1274	143	13	group	group	NOUN
fbem-1274	143	14	of	of	ADP
fbem-1274	143	15	compound	compound	NOUN
fbem-1274	143	16	talents	talent	NOUN
fbem-1274	143	17	with	with	ADP
fbem-1274	143	18	professional	professional	ADJ
fbem-1274	143	19	knowledge	knowledge	NOUN
fbem-1274	143	20	of	of	ADP
fbem-1274	143	21	computer	computer	NOUN
fbem-1274	143	22	,	,	PUNCT
fbem-1274	143	23	internet	internet	NOUN
fbem-1274	143	24	,	,	PUNCT
fbem-1274	143	25	data	data	VERB
fbem-1274	143	26	analysis	analysis	NOUN
fbem-1274	143	27	and	and	CCONJ
fbem-1274	143	28	accounting	accounting	NOUN
fbem-1274	143	29	,	,	PUNCT
fbem-1274	143	30	and	and	CCONJ
fbem-1274	143	31	auditing	auditing	NOUN
fbem-1274	143	32	,	,	PUNCT
fbem-1274	143	33	especially	especially	ADV
fbem-1274	143	34	those	those	PRON
fbem-1274	143	35	who	who	PRON
fbem-1274	143	36	are	be	AUX
fbem-1274	143	37	proficient	proficient	ADJ
fbem-1274	143	38	in	in	ADP
fbem-1274	143	39	data	data	NOUN
fbem-1274	143	40	collection	collection	NOUN
fbem-1274	143	41	,	,	PUNCT
fbem-1274	143	42	data	datum	NOUN
fbem-1274	143	43	analysis	analysis	NOUN
fbem-1274	143	44	,	,	PUNCT
fbem-1274	143	45	data	datum	NOUN
fbem-1274	143	46	processing	processing	NOUN
fbem-1274	143	47	,	,	PUNCT
fbem-1274	143	48	data	datum	NOUN
fbem-1274	143	49	mining	mining	NOUN
fbem-1274	143	50	and	and	CCONJ
fbem-1274	143	51	other	other	ADJ
fbem-1274	143	52	professional	professional	ADJ
fbem-1274	143	53	technologies	technology	NOUN
fbem-1274	143	54	.	.	PUNCT
fbem-1274	144	1	talent	talent	NOUN
fbem-1274	144	2	.	.	PUNCT
fbem-1274	145	1	98	98	NUM
fbem-1274	145	2	4.3	4.3	NUM
fbem-1274	145	3	.	.	PUNCT
fbem-1274	146	1	state	state	NOUN
fbem-1274	146	2	-	-	PUNCT
fbem-1274	146	3	owned	own	VERB
fbem-1274	146	4	enterprises	enterprise	NOUN
fbem-1274	146	5	lack	lack	VERB
fbem-1274	146	6	innovation	innovation	NOUN
fbem-1274	146	7	drive	drive	NOUN
fbem-1274	146	8	and	and	CCONJ
fbem-1274	146	9	insufficient	insufficient	ADJ
fbem-1274	146	10	implementation	implementation	NOUN
fbem-1274	146	11	of	of	ADP
fbem-1274	146	12	government	government	NOUN
fbem-1274	146	13	audit	audit	NOUN
fbem-1274	146	14	findings	finding	NOUN
fbem-1274	146	15	and	and	CCONJ
fbem-1274	146	16	recommendations	recommendation	NOUN
fbem-1274	146	17	at	at	ADP
fbem-1274	146	18	present	present	ADJ
fbem-1274	146	19	,	,	PUNCT
fbem-1274	146	20	a	a	DET
fbem-1274	146	21	considerable	considerable	ADJ
fbem-1274	146	22	number	number	NOUN
fbem-1274	146	23	of	of	ADP
fbem-1274	146	24	state	state	NOUN
fbem-1274	146	25	-	-	PUNCT
fbem-1274	146	26	owned	own	VERB
fbem-1274	146	27	enterprises	enterprise	NOUN
fbem-1274	146	28	in	in	ADP
fbem-1274	146	29	my	my	PRON
fbem-1274	146	30	country	country	NOUN
fbem-1274	146	31	are	be	AUX
fbem-1274	146	32	in	in	ADP
fbem-1274	146	33	a	a	DET
fbem-1274	146	34	state	state	NOUN
fbem-1274	146	35	of	of	ADP
fbem-1274	146	36	loss	loss	NOUN
fbem-1274	146	37	.	.	PUNCT
fbem-1274	147	1	even	even	ADV
fbem-1274	147	2	if	if	SCONJ
fbem-1274	147	3	some	some	DET
fbem-1274	147	4	state	state	NOUN
fbem-1274	147	5	-	-	PUNCT
fbem-1274	147	6	owned	own	VERB
fbem-1274	147	7	enterprises	enterprise	NOUN
fbem-1274	147	8	can	can	AUX
fbem-1274	147	9	make	make	VERB
fbem-1274	147	10	profits	profit	NOUN
fbem-1274	147	11	,	,	PUNCT
fbem-1274	147	12	it	it	PRON
fbem-1274	147	13	is	be	AUX
fbem-1274	147	14	because	because	SCONJ
fbem-1274	147	15	they	they	PRON
fbem-1274	147	16	are	be	AUX
fbem-1274	147	17	in	in	ADP
fbem-1274	147	18	a	a	DET
fbem-1274	147	19	special	special	ADJ
fbem-1274	147	20	monopoly	monopoly	NOUN
fbem-1274	147	21	position	position	NOUN
fbem-1274	147	22	.	.	PUNCT
fbem-1274	148	1	the	the	DET
fbem-1274	148	2	general	general	ADJ
fbem-1274	148	3	scenario	scenario	NOUN
fbem-1274	148	4	is	be	AUX
fbem-1274	148	5	that	that	SCONJ
fbem-1274	148	6	most	most	ADJ
fbem-1274	148	7	state	state	NOUN
fbem-1274	148	8	-	-	PUNCT
fbem-1274	148	9	owned	own	VERB
fbem-1274	148	10	enterprises	enterprise	NOUN
fbem-1274	148	11	not	not	PART
fbem-1274	148	12	only	only	ADV
fbem-1274	148	13	operate	operate	VERB
fbem-1274	148	14	with	with	ADP
fbem-1274	148	15	low	low	ADJ
fbem-1274	148	16	efficiency	efficiency	NOUN
fbem-1274	148	17	,	,	PUNCT
fbem-1274	148	18	but	but	CCONJ
fbem-1274	148	19	also	also	ADV
fbem-1274	148	20	need	need	VERB
fbem-1274	148	21	to	to	PART
fbem-1274	148	22	rely	rely	VERB
fbem-1274	148	23	on	on	ADP
fbem-1274	148	24	government	government	NOUN
fbem-1274	148	25	protection	protection	NOUN
fbem-1274	148	26	and	and	CCONJ
fbem-1274	148	27	assistance	assistance	NOUN
fbem-1274	148	28	to	to	PART
fbem-1274	148	29	operate	operate	VERB
fbem-1274	148	30	[	[	X
fbem-1274	148	31	27	27	NUM
fbem-1274	148	32	]	]	PUNCT
fbem-1274	148	33	.	.	PUNCT
fbem-1274	149	1	in	in	ADP
fbem-1274	149	2	the	the	DET
fbem-1274	149	3	market	market	NOUN
fbem-1274	149	4	economy	economy	NOUN
fbem-1274	149	5	system	system	NOUN
fbem-1274	149	6	,	,	PUNCT
fbem-1274	149	7	winning	win	VERB
fbem-1274	149	8	in	in	ADP
fbem-1274	149	9	market	market	NOUN
fbem-1274	149	10	competition	competition	NOUN
fbem-1274	149	11	is	be	AUX
fbem-1274	149	12	the	the	DET
fbem-1274	149	13	only	only	ADJ
fbem-1274	149	14	way	way	NOUN
fbem-1274	149	15	for	for	SCONJ
fbem-1274	149	16	private	private	ADJ
fbem-1274	149	17	enterprises	enterprise	NOUN
fbem-1274	149	18	to	to	PART
fbem-1274	149	19	survive	survive	VERB
fbem-1274	149	20	,	,	PUNCT
fbem-1274	149	21	and	and	CCONJ
fbem-1274	149	22	survival	survival	NOUN
fbem-1274	149	23	of	of	ADP
fbem-1274	149	24	the	the	DET
fbem-1274	149	25	fittest	fit	ADJ
fbem-1274	149	26	is	be	AUX
fbem-1274	149	27	the	the	DET
fbem-1274	149	28	law	law	NOUN
fbem-1274	149	29	of	of	ADP
fbem-1274	149	30	survival	survival	NOUN
fbem-1274	149	31	in	in	ADP
fbem-1274	149	32	the	the	DET
fbem-1274	149	33	market	market	NOUN
fbem-1274	149	34	,	,	PUNCT
fbem-1274	149	35	which	which	PRON
fbem-1274	149	36	also	also	ADV
fbem-1274	149	37	forces	force	VERB
fbem-1274	149	38	enterprises	enterprise	NOUN
fbem-1274	149	39	to	to	PART
fbem-1274	149	40	keep	keep	VERB
fbem-1274	149	41	innovating	innovate	VERB
fbem-1274	149	42	to	to	PART
fbem-1274	149	43	survive	survive	VERB
fbem-1274	149	44	and	and	CCONJ
fbem-1274	149	45	gain	gain	VERB
fbem-1274	149	46	profits	profit	NOUN
fbem-1274	149	47	.	.	PUNCT
fbem-1274	150	1	however	however	ADV
fbem-1274	150	2	,	,	PUNCT
fbem-1274	150	3	state	state	NOUN
fbem-1274	150	4	-	-	PUNCT
fbem-1274	150	5	owned	own	VERB
fbem-1274	150	6	enterprises	enterprise	NOUN
fbem-1274	150	7	can	can	AUX
fbem-1274	150	8	rely	rely	VERB
fbem-1274	150	9	on	on	ADP
fbem-1274	150	10	government	government	NOUN
fbem-1274	150	11	subsidies	subsidy	NOUN
fbem-1274	150	12	to	to	PART
fbem-1274	150	13	make	make	VERB
fbem-1274	150	14	up	up	ADP
fbem-1274	150	15	for	for	ADP
fbem-1274	150	16	losses	loss	NOUN
fbem-1274	150	17	or	or	CCONJ
fbem-1274	150	18	rely	rely	VERB
fbem-1274	150	19	on	on	ADP
fbem-1274	150	20	policy	policy	NOUN
fbem-1274	150	21	dividends	dividend	NOUN
fbem-1274	150	22	to	to	PART
fbem-1274	150	23	maintain	maintain	VERB
fbem-1274	150	24	the	the	DET
fbem-1274	150	25	monopoly	monopoly	NOUN
fbem-1274	150	26	position	position	NOUN
fbem-1274	150	27	of	of	ADP
fbem-1274	150	28	state	state	NOUN
fbem-1274	150	29	-	-	PUNCT
fbem-1274	150	30	owned	own	VERB
fbem-1274	150	31	enterprises	enterprise	NOUN
fbem-1274	150	32	and	and	CCONJ
fbem-1274	150	33	restrict	restrict	VERB
fbem-1274	150	34	market	market	NOUN
fbem-1274	150	35	entry	entry	NOUN
fbem-1274	150	36	to	to	PART
fbem-1274	150	37	obtain	obtain	VERB
fbem-1274	150	38	monopoly	monopoly	NOUN
fbem-1274	150	39	profits	profit	NOUN
fbem-1274	150	40	.	.	PUNCT
fbem-1274	151	1	the	the	DET
fbem-1274	151	2	pressure	pressure	NOUN
fbem-1274	151	3	and	and	CCONJ
fbem-1274	151	4	risk	risk	NOUN
fbem-1274	151	5	of	of	ADP
fbem-1274	151	6	losing	lose	VERB
fbem-1274	151	7	money	money	NOUN
fbem-1274	151	8	and	and	CCONJ
fbem-1274	151	9	being	be	AUX
fbem-1274	151	10	eliminated	eliminate	VERB
fbem-1274	151	11	by	by	ADP
fbem-1274	151	12	the	the	DET
fbem-1274	151	13	market	market	NOUN
fbem-1274	151	14	are	be	AUX
fbem-1274	151	15	far	far	ADV
fbem-1274	151	16	less	less	ADJ
fbem-1274	151	17	than	than	ADP
fbem-1274	151	18	that	that	PRON
fbem-1274	151	19	of	of	ADP
fbem-1274	151	20	other	other	ADJ
fbem-1274	151	21	private	private	ADJ
fbem-1274	151	22	enterprises	enterprise	NOUN
fbem-1274	151	23	,	,	PUNCT
fbem-1274	151	24	which	which	PRON
fbem-1274	151	25	has	have	AUX
fbem-1274	151	26	led	lead	VERB
fbem-1274	151	27	to	to	ADP
fbem-1274	151	28	the	the	DET
fbem-1274	151	29	fact	fact	NOUN
fbem-1274	151	30	that	that	SCONJ
fbem-1274	151	31	state	state	NOUN
fbem-1274	151	32	-	-	PUNCT
fbem-1274	151	33	owned	own	VERB
fbem-1274	151	34	enterprises	enterprise	NOUN
fbem-1274	151	35	are	be	AUX
fbem-1274	151	36	tired	tired	ADJ
fbem-1274	151	37	or	or	CCONJ
fbem-1274	151	38	even	even	ADV
fbem-1274	151	39	lazy	lazy	ADJ
fbem-1274	151	40	to	to	PART
fbem-1274	151	41	obtain	obtain	VERB
fbem-1274	151	42	competitive	competitive	ADJ
fbem-1274	151	43	advantages	advantage	NOUN
fbem-1274	151	44	through	through	ADP
fbem-1274	151	45	self	self	NOUN
fbem-1274	151	46	-	-	PUNCT
fbem-1274	151	47	improvement	improvement	NOUN
fbem-1274	151	48	and	and	CCONJ
fbem-1274	151	49	selfinnovation	selfinnovation	NOUN
fbem-1274	151	50	.	.	PUNCT
fbem-1274	152	1	at	at	ADP
fbem-1274	152	2	the	the	DET
fbem-1274	152	3	same	same	ADJ
fbem-1274	152	4	time	time	NOUN
fbem-1274	152	5	,	,	PUNCT
fbem-1274	152	6	innovation	innovation	NOUN
fbem-1274	152	7	is	be	AUX
fbem-1274	152	8	only	only	ADV
fbem-1274	152	9	one	one	NUM
fbem-1274	152	10	of	of	ADP
fbem-1274	152	11	its	its	PRON
fbem-1274	152	12	many	many	ADJ
fbem-1274	152	13	ways	way	NOUN
fbem-1274	152	14	to	to	PART
fbem-1274	152	15	make	make	VERB
fbem-1274	152	16	profits	profit	NOUN
fbem-1274	152	17	.	.	PUNCT
fbem-1274	153	1	state	state	NOUN
fbem-1274	153	2	-	-	PUNCT
fbem-1274	153	3	owned	own	VERB
fbem-1274	153	4	enterprises	enterprise	NOUN
fbem-1274	153	5	tend	tend	VERB
fbem-1274	153	6	to	to	PART
fbem-1274	153	7	obtain	obtain	VERB
fbem-1274	153	8	policy	policy	NOUN
fbem-1274	153	9	support	support	NOUN
fbem-1274	153	10	and	and	CCONJ
fbem-1274	153	11	even	even	ADV
fbem-1274	153	12	monopolize	monopolize	VERB
fbem-1274	153	13	management	management	NOUN
fbem-1274	153	14	rights	right	NOUN
fbem-1274	153	15	by	by	ADP
fbem-1274	153	16	lobbying	lobby	VERB
fbem-1274	153	17	the	the	DET
fbem-1274	153	18	government	government	NOUN
fbem-1274	153	19	,	,	PUNCT
fbem-1274	153	20	bribing	bribe	VERB
fbem-1274	153	21	officials	official	NOUN
fbem-1274	153	22	,	,	PUNCT
fbem-1274	153	23	etc	etc	X
fbem-1274	153	24	.	.	X
fbem-1274	153	25	,	,	PUNCT
fbem-1274	153	26	to	to	PART
fbem-1274	153	27	obtain	obtain	VERB
fbem-1274	153	28	huge	huge	ADJ
fbem-1274	153	29	profits	profit	NOUN
fbem-1274	153	30	[	[	X
fbem-1274	153	31	28	28	NUM
fbem-1274	153	32	]	]	PUNCT
fbem-1274	153	33	.	.	PUNCT
fbem-1274	154	1	the	the	DET
fbem-1274	154	2	way	way	NOUN
fbem-1274	154	3	the	the	DET
fbem-1274	154	4	executives	executive	NOUN
fbem-1274	154	5	of	of	ADP
fbem-1274	154	6	stateowned	stateowne	VERB
fbem-1274	154	7	enterprises	enterprise	NOUN
fbem-1274	154	8	obtain	obtain	VERB
fbem-1274	154	9	profits	profit	NOUN
fbem-1274	154	10	are	be	AUX
fbem-1274	154	11	mainly	mainly	ADV
fbem-1274	154	12	divided	divide	VERB
fbem-1274	154	13	into	into	ADP
fbem-1274	154	14	nonproductive	nonproductive	ADJ
fbem-1274	154	15	rent	rent	NOUN
fbem-1274	154	16	-	-	PUNCT
fbem-1274	154	17	seeking	seek	VERB
fbem-1274	154	18	activities	activity	NOUN
fbem-1274	154	19	and	and	CCONJ
fbem-1274	154	20	productive	productive	ADJ
fbem-1274	154	21	innovation	innovation	NOUN
fbem-1274	154	22	activities	activity	NOUN
fbem-1274	154	23	.	.	PUNCT
fbem-1274	155	1	obviously	obviously	ADV
fbem-1274	155	2	,	,	PUNCT
fbem-1274	155	3	compared	compare	VERB
fbem-1274	155	4	with	with	ADP
fbem-1274	155	5	the	the	DET
fbem-1274	155	6	competitive	competitive	ADJ
fbem-1274	155	7	pressure	pressure	NOUN
fbem-1274	155	8	in	in	ADP
fbem-1274	155	9	the	the	DET
fbem-1274	155	10	market	market	NOUN
fbem-1274	155	11	,	,	PUNCT
fbem-1274	155	12	they	they	PRON
fbem-1274	155	13	can	can	AUX
fbem-1274	155	14	gain	gain	VERB
fbem-1274	155	15	a	a	DET
fbem-1274	155	16	competitive	competitive	ADJ
fbem-1274	155	17	advantage	advantage	NOUN
fbem-1274	155	18	through	through	ADP
fbem-1274	155	19	continuous	continuous	ADJ
fbem-1274	155	20	innovation	innovation	NOUN
fbem-1274	155	21	to	to	PART
fbem-1274	155	22	make	make	VERB
fbem-1274	155	23	profits	profit	NOUN
fbem-1274	155	24	.	.	PUNCT
fbem-1274	156	1	it	it	PRON
fbem-1274	156	2	is	be	AUX
fbem-1274	156	3	of	of	ADP
fbem-1274	156	4	course	course	NOUN
fbem-1274	156	5	easier	easy	ADJ
fbem-1274	156	6	to	to	PART
fbem-1274	156	7	obtain	obtain	VERB
fbem-1274	156	8	profits	profit	NOUN
fbem-1274	156	9	if	if	SCONJ
fbem-1274	156	10	the	the	DET
fbem-1274	156	11	behavior	behavior	NOUN
fbem-1274	156	12	is	be	AUX
fbem-1274	156	13	protected	protect	VERB
fbem-1274	156	14	by	by	ADP
fbem-1274	156	15	the	the	DET
fbem-1274	156	16	government	government	NOUN
fbem-1274	156	17	and	and	CCONJ
fbem-1274	156	18	administrative	administrative	ADJ
fbem-1274	156	19	monopoly	monopoly	NOUN
fbem-1274	156	20	.	.	PUNCT
fbem-1274	157	1	for	for	ADP
fbem-1274	157	2	state	state	NOUN
fbem-1274	157	3	-	-	PUNCT
fbem-1274	157	4	owned	own	VERB
fbem-1274	157	5	enterprises	enterprise	NOUN
fbem-1274	157	6	,	,	PUNCT
fbem-1274	157	7	the	the	DET
fbem-1274	157	8	equity	equity	NOUN
fbem-1274	157	9	of	of	ADP
fbem-1274	157	10	state	state	NOUN
fbem-1274	157	11	-	-	PUNCT
fbem-1274	157	12	owned	own	VERB
fbem-1274	157	13	enterprises	enterprise	NOUN
fbem-1274	157	14	belongs	belong	VERB
fbem-1274	157	15	to	to	ADP
fbem-1274	157	16	the	the	DET
fbem-1274	157	17	government	government	NOUN
fbem-1274	157	18	.	.	PUNCT
fbem-1274	158	1	this	this	DET
fbem-1274	158	2	affiliation	affiliation	NOUN
fbem-1274	158	3	makes	make	VERB
fbem-1274	158	4	it	it	PRON
fbem-1274	158	5	easier	easy	ADJ
fbem-1274	158	6	for	for	SCONJ
fbem-1274	158	7	the	the	DET
fbem-1274	158	8	executives	executive	NOUN
fbem-1274	158	9	of	of	ADP
fbem-1274	158	10	state	state	NOUN
fbem-1274	158	11	-	-	PUNCT
fbem-1274	158	12	owned	own	VERB
fbem-1274	158	13	enterprises	enterprise	NOUN
fbem-1274	158	14	to	to	PART
fbem-1274	158	15	obtain	obtain	VERB
fbem-1274	158	16	policy	policy	NOUN
fbem-1274	158	17	resources	resource	NOUN
fbem-1274	158	18	,	,	PUNCT
fbem-1274	158	19	rentseeking	rentseeke	VERB
fbem-1274	158	20	is	be	AUX
fbem-1274	158	21	easier	easy	ADJ
fbem-1274	158	22	than	than	ADP
fbem-1274	158	23	innovation	innovation	NOUN
fbem-1274	158	24	,	,	PUNCT
fbem-1274	158	25	and	and	CCONJ
fbem-1274	158	26	it	it	PRON
fbem-1274	158	27	is	be	AUX
fbem-1274	158	28	easier	easy	ADJ
fbem-1274	158	29	to	to	PART
fbem-1274	158	30	obtain	obtain	VERB
fbem-1274	158	31	more	more	ADJ
fbem-1274	158	32	profits	profit	NOUN
fbem-1274	158	33	.	.	PUNCT
fbem-1274	159	1	at	at	ADP
fbem-1274	159	2	the	the	DET
fbem-1274	159	3	same	same	ADJ
fbem-1274	159	4	time	time	NOUN
fbem-1274	159	5	,	,	PUNCT
fbem-1274	159	6	because	because	SCONJ
fbem-1274	159	7	corporate	corporate	ADJ
fbem-1274	159	8	performance	performance	NOUN
fbem-1274	159	9	is	be	AUX
fbem-1274	159	10	often	often	ADV
fbem-1274	159	11	directly	directly	ADV
fbem-1274	159	12	related	relate	VERB
fbem-1274	159	13	to	to	ADP
fbem-1274	159	14	the	the	DET
fbem-1274	159	15	political	political	ADJ
fbem-1274	159	16	performance	performance	NOUN
fbem-1274	159	17	and	and	CCONJ
fbem-1274	159	18	career	career	NOUN
fbem-1274	159	19	of	of	ADP
fbem-1274	159	20	executives	executive	NOUN
fbem-1274	159	21	,	,	PUNCT
fbem-1274	159	22	rent	rent	NOUN
fbem-1274	159	23	-	-	PUNCT
fbem-1274	159	24	seeking	seeking	NOUN
fbem-1274	159	25	can	can	AUX
fbem-1274	159	26	not	not	PART
fbem-1274	159	27	only	only	ADV
fbem-1274	159	28	obtain	obtain	VERB
fbem-1274	159	29	higher	high	ADJ
fbem-1274	159	30	profits	profit	NOUN
fbem-1274	159	31	,	,	PUNCT
fbem-1274	159	32	but	but	CCONJ
fbem-1274	159	33	also	also	ADV
fbem-1274	159	34	avoid	avoid	VERB
fbem-1274	159	35	the	the	DET
fbem-1274	159	36	risks	risk	NOUN
fbem-1274	159	37	brought	bring	VERB
fbem-1274	159	38	by	by	ADP
fbem-1274	159	39	innovation	innovation	NOUN
fbem-1274	159	40	.	.	PUNCT
fbem-1274	160	1	therefore	therefore	ADV
fbem-1274	160	2	,	,	PUNCT
fbem-1274	160	3	executives	executive	NOUN
fbem-1274	160	4	of	of	ADP
fbem-1274	160	5	state	state	NOUN
fbem-1274	160	6	-	-	PUNCT
fbem-1274	160	7	owned	own	VERB
fbem-1274	160	8	enterprises	enterprise	NOUN
fbem-1274	160	9	are	be	AUX
fbem-1274	160	10	more	more	ADV
fbem-1274	160	11	willing	willing	ADJ
fbem-1274	160	12	to	to	PART
fbem-1274	160	13	seek	seek	VERB
fbem-1274	160	14	government	government	NOUN
fbem-1274	160	15	assistance	assistance	NOUN
fbem-1274	160	16	.	.	PUNCT
fbem-1274	161	1	protection	protection	NOUN
fbem-1274	161	2	and	and	CCONJ
fbem-1274	161	3	monopoly	monopoly	NOUN
fbem-1274	161	4	rights	right	NOUN
fbem-1274	161	5	,	,	PUNCT
fbem-1274	161	6	rather	rather	ADV
fbem-1274	161	7	than	than	ADP
fbem-1274	161	8	profiting	profit	VERB
fbem-1274	161	9	from	from	ADP
fbem-1274	161	10	innovation	innovation	NOUN
fbem-1274	161	11	[	[	X
fbem-1274	161	12	29	29	NUM
fbem-1274	161	13	]	]	PUNCT
fbem-1274	161	14	.	.	PUNCT
fbem-1274	162	1	in	in	ADP
fbem-1274	162	2	addition	addition	NOUN
fbem-1274	162	3	,	,	PUNCT
fbem-1274	162	4	the	the	DET
fbem-1274	162	5	executives	executive	NOUN
fbem-1274	162	6	of	of	ADP
fbem-1274	162	7	state	state	NOUN
fbem-1274	162	8	-	-	PUNCT
fbem-1274	162	9	owned	own	VERB
fbem-1274	162	10	enterprises	enterprise	NOUN
fbem-1274	162	11	are	be	AUX
fbem-1274	162	12	usually	usually	ADV
fbem-1274	162	13	appointed	appoint	VERB
fbem-1274	162	14	directly	directly	ADV
fbem-1274	162	15	by	by	ADP
fbem-1274	162	16	the	the	DET
fbem-1274	162	17	state	state	NOUN
fbem-1274	162	18	,	,	PUNCT
fbem-1274	162	19	and	and	CCONJ
fbem-1274	162	20	most	most	ADJ
fbem-1274	162	21	of	of	ADP
fbem-1274	162	22	them	they	PRON
fbem-1274	162	23	have	have	AUX
fbem-1274	162	24	not	not	PART
fbem-1274	162	25	been	be	AUX
fbem-1274	162	26	screened	screen	VERB
fbem-1274	162	27	and	and	CCONJ
fbem-1274	162	28	tempered	temper	VERB
fbem-1274	162	29	by	by	ADP
fbem-1274	162	30	market	market	NOUN
fbem-1274	162	31	competition	competition	NOUN
fbem-1274	162	32	,	,	PUNCT
fbem-1274	162	33	lack	lack	VERB
fbem-1274	162	34	the	the	DET
fbem-1274	162	35	sense	sense	NOUN
fbem-1274	162	36	of	of	ADP
fbem-1274	162	37	competition	competition	NOUN
fbem-1274	162	38	and	and	CCONJ
fbem-1274	162	39	the	the	DET
fbem-1274	162	40	sensitivity	sensitivity	NOUN
fbem-1274	162	41	to	to	PART
fbem-1274	162	42	risk	risk	VERB
fbem-1274	162	43	perception	perception	NOUN
fbem-1274	162	44	,	,	PUNCT
fbem-1274	162	45	and	and	CCONJ
fbem-1274	162	46	lack	lack	VERB
fbem-1274	162	47	the	the	DET
fbem-1274	162	48	spirit	spirit	NOUN
fbem-1274	162	49	of	of	ADP
fbem-1274	162	50	risk	risk	NOUN
fbem-1274	162	51	-	-	PUNCT
fbem-1274	162	52	taking	taking	NOUN
fbem-1274	162	53	and	and	CCONJ
fbem-1274	162	54	innovation	innovation	NOUN
fbem-1274	162	55	.	.	PUNCT
fbem-1274	163	1	since	since	SCONJ
fbem-1274	163	2	innovation	innovation	NOUN
fbem-1274	163	3	itself	itself	PRON
fbem-1274	163	4	has	have	VERB
fbem-1274	163	5	great	great	ADJ
fbem-1274	163	6	uncertainty	uncertainty	NOUN
fbem-1274	163	7	and	and	CCONJ
fbem-1274	163	8	risk	risk	NOUN
fbem-1274	163	9	,	,	PUNCT
fbem-1274	163	10	input	input	NOUN
fbem-1274	163	11	may	may	AUX
fbem-1274	163	12	not	not	PART
fbem-1274	163	13	produce	produce	VERB
fbem-1274	163	14	output	output	NOUN
fbem-1274	163	15	.	.	PUNCT
fbem-1274	164	1	when	when	SCONJ
fbem-1274	164	2	executives	executive	NOUN
fbem-1274	164	3	of	of	ADP
fbem-1274	164	4	state	state	NOUN
fbem-1274	164	5	-	-	PUNCT
fbem-1274	164	6	owned	own	VERB
fbem-1274	164	7	enterprises	enterprise	NOUN
fbem-1274	164	8	can	can	AUX
fbem-1274	164	9	not	not	PART
fbem-1274	164	10	confirm	confirm	VERB
fbem-1274	164	11	whether	whether	SCONJ
fbem-1274	164	12	innovation	innovation	NOUN
fbem-1274	164	13	will	will	AUX
fbem-1274	164	14	bring	bring	VERB
fbem-1274	164	15	profits	profit	NOUN
fbem-1274	164	16	,	,	PUNCT
fbem-1274	164	17	or	or	CCONJ
fbem-1274	164	18	whether	whether	SCONJ
fbem-1274	164	19	they	they	PRON
fbem-1274	164	20	can	can	AUX
fbem-1274	164	21	enjoy	enjoy	VERB
fbem-1274	164	22	the	the	DET
fbem-1274	164	23	benefits	benefit	NOUN
fbem-1274	164	24	brought	bring	VERB
fbem-1274	164	25	by	by	ADP
fbem-1274	164	26	innovation	innovation	NOUN
fbem-1274	164	27	,	,	PUNCT
fbem-1274	164	28	they	they	PRON
fbem-1274	164	29	will	will	AUX
fbem-1274	164	30	inevitably	inevitably	ADV
fbem-1274	164	31	lose	lose	VERB
fbem-1274	164	32	the	the	DET
fbem-1274	164	33	will	will	NOUN
fbem-1274	164	34	to	to	PART
fbem-1274	164	35	innovate	innovate	VERB
fbem-1274	164	36	.	.	PUNCT
fbem-1274	165	1	as	as	ADP
fbem-1274	165	2	for	for	ADP
fbem-1274	165	3	the	the	DET
fbem-1274	165	4	results	result	NOUN
fbem-1274	165	5	of	of	ADP
fbem-1274	165	6	the	the	DET
fbem-1274	165	7	government	government	NOUN
fbem-1274	165	8	audit	audit	NOUN
fbem-1274	165	9	,	,	PUNCT
fbem-1274	165	10	the	the	DET
fbem-1274	165	11	content	content	NOUN
fbem-1274	165	12	of	of	ADP
fbem-1274	165	13	the	the	DET
fbem-1274	165	14	audit	audit	NOUN
fbem-1274	165	15	announcement	announcement	NOUN
fbem-1274	165	16	can	can	AUX
fbem-1274	165	17	supplement	supplement	VERB
fbem-1274	165	18	the	the	DET
fbem-1274	165	19	financial	financial	ADJ
fbem-1274	165	20	report	report	NOUN
fbem-1274	165	21	and	and	CCONJ
fbem-1274	165	22	audit	audit	NOUN
fbem-1274	165	23	report	report	NOUN
fbem-1274	165	24	of	of	ADP
fbem-1274	165	25	the	the	DET
fbem-1274	165	26	enterprise	enterprise	NOUN
fbem-1274	165	27	to	to	ADP
fbem-1274	165	28	a	a	DET
fbem-1274	165	29	certain	certain	ADJ
fbem-1274	165	30	extent	extent	NOUN
fbem-1274	165	31	,	,	PUNCT
fbem-1274	165	32	and	and	CCONJ
fbem-1274	165	33	it	it	PRON
fbem-1274	165	34	is	be	AUX
fbem-1274	165	35	reasonable	reasonable	ADJ
fbem-1274	165	36	for	for	ADP
fbem-1274	165	37	financial	financial	ADJ
fbem-1274	165	38	compliance	compliance	NOUN
fbem-1274	165	39	,	,	PUNCT
fbem-1274	165	40	internal	internal	ADJ
fbem-1274	165	41	management	management	NOUN
fbem-1274	165	42	and	and	CCONJ
fbem-1274	165	43	control	control	NOUN
fbem-1274	165	44	.	.	PUNCT
fbem-1274	166	1	reasonable	reasonable	ADJ
fbem-1274	166	2	and	and	CCONJ
fbem-1274	166	3	effective	effective	ADJ
fbem-1274	166	4	opinions	opinion	NOUN
fbem-1274	166	5	and	and	CCONJ
fbem-1274	166	6	suggestions	suggestion	NOUN
fbem-1274	166	7	can	can	AUX
fbem-1274	166	8	be	be	AUX
fbem-1274	166	9	put	put	VERB
fbem-1274	166	10	forward	forward	ADV
fbem-1274	166	11	in	in	ADP
fbem-1274	166	12	terms	term	NOUN
fbem-1274	166	13	of	of	ADP
fbem-1274	166	14	risk	risk	NOUN
fbem-1274	166	15	control	control	NOUN
fbem-1274	166	16	and	and	CCONJ
fbem-1274	166	17	other	other	ADJ
fbem-1274	166	18	aspects	aspect	NOUN
fbem-1274	166	19	.	.	PUNCT
fbem-1274	167	1	if	if	SCONJ
fbem-1274	167	2	stateowned	stateowne	VERB
fbem-1274	167	3	enterprises	enterprise	NOUN
fbem-1274	167	4	have	have	AUX
fbem-1274	167	5	long	long	ADV
fbem-1274	167	6	held	hold	VERB
fbem-1274	167	7	a	a	DET
fbem-1274	167	8	"	"	PUNCT
fbem-1274	167	9	high	high	ADJ
fbem-1274	167	10	importance	importance	NOUN
fbem-1274	167	11	"	"	PUNCT
fbem-1274	167	12	attitude	attitude	NOUN
fbem-1274	167	13	in	in	ADP
fbem-1274	167	14	their	their	PRON
fbem-1274	167	15	own	own	ADJ
fbem-1274	167	16	business	business	NOUN
fbem-1274	167	17	management	management	NOUN
fbem-1274	167	18	,	,	PUNCT
fbem-1274	167	19	internal	internal	ADJ
fbem-1274	167	20	control	control	NOUN
fbem-1274	167	21	,	,	PUNCT
fbem-1274	167	22	risk	risk	NOUN
fbem-1274	167	23	control	control	NOUN
fbem-1274	167	24	,	,	PUNCT
fbem-1274	167	25	etc	etc	X
fbem-1274	167	26	.	.	X
fbem-1274	167	27	,	,	PUNCT
fbem-1274	167	28	in	in	ADP
fbem-1274	167	29	accordance	accordance	NOUN
fbem-1274	167	30	with	with	ADP
fbem-1274	167	31	the	the	DET
fbem-1274	167	32	recommendations	recommendation	NOUN
fbem-1274	167	33	of	of	ADP
fbem-1274	167	34	government	government	NOUN
fbem-1274	167	35	audit	audit	NOUN
fbem-1274	167	36	announcements	announcement	NOUN
fbem-1274	167	37	,	,	PUNCT
fbem-1274	167	38	and	and	CCONJ
fbem-1274	167	39	rectified	rectify	VERB
fbem-1274	167	40	deficiencies	deficiency	NOUN
fbem-1274	167	41	,	,	PUNCT
fbem-1274	167	42	there	there	PRON
fbem-1274	167	43	will	will	AUX
fbem-1274	167	44	be	be	AUX
fbem-1274	167	45	no	no	DET
fbem-1274	167	46	problems	problem	NOUN
fbem-1274	167	47	such	such	ADJ
fbem-1274	167	48	as	as	ADP
fbem-1274	167	49	low	low	ADJ
fbem-1274	167	50	efficiency	efficiency	NOUN
fbem-1274	167	51	.	.	PUNCT
fbem-1274	168	1	however	however	ADV
fbem-1274	168	2	,	,	PUNCT
fbem-1274	168	3	since	since	SCONJ
fbem-1274	168	4	the	the	DET
fbem-1274	168	5	top	top	ADJ
fbem-1274	168	6	executives	executive	NOUN
fbem-1274	168	7	of	of	ADP
fbem-1274	168	8	state	state	NOUN
fbem-1274	168	9	-	-	PUNCT
fbem-1274	168	10	owned	own	VERB
fbem-1274	168	11	enterprises	enterprise	NOUN
fbem-1274	168	12	are	be	AUX
fbem-1274	168	13	more	more	ADV
fbem-1274	168	14	inclined	inclined	ADJ
fbem-1274	168	15	to	to	PART
fbem-1274	168	16	seek	seek	VERB
fbem-1274	168	17	advantages	advantage	NOUN
fbem-1274	168	18	and	and	CCONJ
fbem-1274	168	19	avoid	avoid	VERB
fbem-1274	168	20	disadvantages	disadvantage	NOUN
fbem-1274	168	21	,	,	PUNCT
fbem-1274	168	22	maintaining	maintain	VERB
fbem-1274	168	23	the	the	DET
fbem-1274	168	24	status	status	NOUN
fbem-1274	168	25	quo	quo	NOUN
fbem-1274	168	26	is	be	AUX
fbem-1274	168	27	the	the	DET
fbem-1274	168	28	"	"	PUNCT
fbem-1274	168	29	comfort	comfort	NOUN
fbem-1274	168	30	zone	zone	NOUN
fbem-1274	168	31	"	"	PUNCT
fbem-1274	168	32	of	of	ADP
fbem-1274	168	33	executives	executive	NOUN
fbem-1274	168	34	.	.	PUNCT
fbem-1274	169	1	in	in	ADP
fbem-1274	169	2	addition	addition	NOUN
fbem-1274	169	3	,	,	PUNCT
fbem-1274	169	4	the	the	DET
fbem-1274	169	5	competitive	competitive	ADJ
fbem-1274	169	6	pressure	pressure	NOUN
fbem-1274	169	7	and	and	CCONJ
fbem-1274	169	8	profit	profit	NOUN
fbem-1274	169	9	risk	risk	NOUN
fbem-1274	169	10	of	of	ADP
fbem-1274	169	11	stateowned	stateowne	VERB
fbem-1274	169	12	enterprises	enterprise	NOUN
fbem-1274	169	13	are	be	AUX
fbem-1274	169	14	far	far	ADV
fbem-1274	169	15	lower	low	ADJ
fbem-1274	169	16	than	than	ADP
fbem-1274	169	17	those	those	PRON
fbem-1274	169	18	of	of	ADP
fbem-1274	169	19	other	other	ADJ
fbem-1274	169	20	private	private	ADJ
fbem-1274	169	21	enterprises	enterprise	NOUN
fbem-1274	169	22	.	.	PUNCT
fbem-1274	170	1	to	to	PART
fbem-1274	170	2	change	change	VERB
fbem-1274	170	3	the	the	DET
fbem-1274	170	4	existing	exist	VERB
fbem-1274	170	5	established	establish	VERB
fbem-1274	170	6	mode	mode	NOUN
fbem-1274	170	7	of	of	ADP
fbem-1274	170	8	various	various	ADJ
fbem-1274	170	9	business	business	NOUN
fbem-1274	170	10	activities	activity	NOUN
fbem-1274	170	11	and	and	CCONJ
fbem-1274	170	12	control	control	NOUN
fbem-1274	170	13	activities	activity	NOUN
fbem-1274	170	14	,	,	PUNCT
fbem-1274	170	15	they	they	PRON
fbem-1274	170	16	are	be	AUX
fbem-1274	170	17	only	only	ADV
fbem-1274	170	18	willing	willing	ADJ
fbem-1274	170	19	to	to	PART
fbem-1274	170	20	make	make	VERB
fbem-1274	170	21	small	small	ADJ
fbem-1274	170	22	repairs	repair	NOUN
fbem-1274	170	23	;	;	PUNCT
fbem-1274	170	24	while	while	SCONJ
fbem-1274	170	25	most	most	ADJ
fbem-1274	170	26	of	of	ADP
fbem-1274	170	27	the	the	DET
fbem-1274	170	28	grass	grass	NOUN
fbem-1274	170	29	-	-	PUNCT
fbem-1274	170	30	roots	root	NOUN
fbem-1274	170	31	staff	staff	NOUN
fbem-1274	170	32	are	be	AUX
fbem-1274	170	33	content	content	ADJ
fbem-1274	170	34	with	with	ADP
fbem-1274	170	35	the	the	DET
fbem-1274	170	36	status	status	NOUN
fbem-1274	170	37	quo	quo	NOUN
fbem-1274	170	38	,	,	PUNCT
fbem-1274	170	39	lack	lack	NOUN
fbem-1274	170	40	of	of	ADP
fbem-1274	170	41	performance	performance	NOUN
fbem-1274	170	42	incentive	incentive	NOUN
fbem-1274	170	43	mechanisms	mechanism	NOUN
fbem-1274	170	44	and	and	CCONJ
fbem-1274	170	45	fierce	fierce	ADJ
fbem-1274	170	46	competition	competition	NOUN
fbem-1274	170	47	in	in	ADP
fbem-1274	170	48	private	private	ADJ
fbem-1274	170	49	enterprises	enterprise	NOUN
fbem-1274	170	50	,	,	PUNCT
fbem-1274	170	51	it	it	PRON
fbem-1274	170	52	is	be	AUX
fbem-1274	170	53	difficult	difficult	ADJ
fbem-1274	170	54	to	to	PART
fbem-1274	170	55	complete	complete	VERB
fbem-1274	170	56	their	their	PRON
fbem-1274	170	57	work	work	NOUN
fbem-1274	170	58	efficiently	efficiently	ADV
fbem-1274	170	59	.	.	PUNCT
fbem-1274	171	1	therefore	therefore	ADV
fbem-1274	171	2	,	,	PUNCT
fbem-1274	171	3	it	it	PRON
fbem-1274	171	4	is	be	AUX
fbem-1274	171	5	easy	easy	ADJ
fbem-1274	171	6	to	to	PART
fbem-1274	171	7	"	"	PUNCT
fbem-1274	171	8	do	do	AUX
fbem-1274	171	9	not	not	PART
fbem-1274	171	10	upload	upload	VERB
fbem-1274	171	11	and	and	CCONJ
fbem-1274	171	12	do	do	AUX
fbem-1274	171	13	not	not	PART
fbem-1274	171	14	reach	reach	VERB
fbem-1274	171	15	down	down	ADP
fbem-1274	171	16	"	"	PUNCT
fbem-1274	171	17	,	,	PUNCT
fbem-1274	171	18	resulting	result	VERB
fbem-1274	171	19	in	in	ADP
fbem-1274	171	20	insufficient	insufficient	ADJ
fbem-1274	171	21	implementation	implementation	NOUN
fbem-1274	171	22	of	of	ADP
fbem-1274	171	23	the	the	DET
fbem-1274	171	24	recommendations	recommendation	NOUN
fbem-1274	171	25	of	of	ADP
fbem-1274	171	26	state	state	NOUN
fbem-1274	171	27	-	-	PUNCT
fbem-1274	171	28	owned	own	VERB
fbem-1274	171	29	enterprises	enterprise	NOUN
fbem-1274	171	30	for	for	ADP
fbem-1274	171	31	the	the	DET
fbem-1274	171	32	announcement	announcement	NOUN
fbem-1274	171	33	of	of	ADP
fbem-1274	171	34	government	government	NOUN
fbem-1274	171	35	audit	audit	NOUN
fbem-1274	171	36	results	result	NOUN
fbem-1274	171	37	[	[	X
fbem-1274	171	38	30	30	NUM
fbem-1274	171	39	]	]	SYM
fbem-1274	171	40	.	.	PUNCT
fbem-1274	172	1	5	5	X
fbem-1274	172	2	.	.	X
fbem-1274	172	3	improving	improve	VERB
fbem-1274	172	4	the	the	DET
fbem-1274	172	5	strategy	strategy	NOUN
fbem-1274	172	6	of	of	ADP
fbem-1274	172	7	government	government	NOUN
fbem-1274	172	8	auditing	auditing	NOUN
fbem-1274	172	9	to	to	PART
fbem-1274	172	10	improve	improve	VERB
fbem-1274	172	11	the	the	DET
fbem-1274	172	12	innovation	innovation	NOUN
fbem-1274	172	13	performance	performance	NOUN
fbem-1274	172	14	of	of	ADP
fbem-1274	172	15	state	state	NOUN
fbem-1274	172	16	-	-	PUNCT
fbem-1274	172	17	owned	own	VERB
fbem-1274	172	18	enterprises	enterprise	NOUN
fbem-1274	172	19	under	under	ADP
fbem-1274	172	20	the	the	DET
fbem-1274	172	21	background	background	NOUN
fbem-1274	172	22	of	of	ADP
fbem-1274	172	23	big	big	ADJ
fbem-1274	172	24	data	datum	NOUN
fbem-1274	172	25	5.1	5.1	NUM
fbem-1274	172	26	.	.	PUNCT
fbem-1274	173	1	further	far	ADV
fbem-1274	173	2	improve	improve	VERB
fbem-1274	173	3	and	and	CCONJ
fbem-1274	173	4	develop	develop	VERB
fbem-1274	173	5	big	big	ADJ
fbem-1274	173	6	data	datum	NOUN
fbem-1274	173	7	information	information	NOUN
fbem-1274	173	8	technology	technology	NOUN
fbem-1274	173	9	,	,	PUNCT
fbem-1274	173	10	and	and	CCONJ
fbem-1274	173	11	focus	focus	VERB
fbem-1274	173	12	on	on	ADP
fbem-1274	173	13	cultivating	cultivate	VERB
fbem-1274	173	14	computer	computer	NOUN
fbem-1274	173	15	auditing	auditing	NOUN
fbem-1274	173	16	talents	talent	NOUN
fbem-1274	173	17	audit	audit	NOUN
fbem-1274	173	18	staff	staff	NOUN
fbem-1274	173	19	must	must	AUX
fbem-1274	173	20	speed	speed	VERB
fbem-1274	173	21	up	up	ADP
fbem-1274	173	22	the	the	DET
fbem-1274	173	23	abandonment	abandonment	NOUN
fbem-1274	173	24	of	of	ADP
fbem-1274	173	25	traditional	traditional	ADJ
fbem-1274	173	26	single	single	ADJ
fbem-1274	173	27	and	and	CCONJ
fbem-1274	173	28	one	one	NUM
fbem-1274	173	29	-	-	PUNCT
fbem-1274	173	30	sided	sided	ADJ
fbem-1274	173	31	data	datum	NOUN
fbem-1274	173	32	analysis	analysis	NOUN
fbem-1274	173	33	methods	method	NOUN
fbem-1274	173	34	,	,	PUNCT
fbem-1274	173	35	and	and	CCONJ
fbem-1274	173	36	do	do	VERB
fbem-1274	173	37	a	a	DET
fbem-1274	173	38	good	good	ADJ
fbem-1274	173	39	job	job	NOUN
fbem-1274	173	40	in	in	ADP
fbem-1274	173	41	information	information	NOUN
fbem-1274	173	42	sharing	sharing	NOUN
fbem-1274	173	43	and	and	CCONJ
fbem-1274	173	44	process	process	NOUN
fbem-1274	173	45	coordination	coordination	NOUN
fbem-1274	173	46	among	among	ADP
fbem-1274	173	47	various	various	ADJ
fbem-1274	173	48	audit	audit	NOUN
fbem-1274	173	49	links	link	NOUN
fbem-1274	173	50	.	.	PUNCT
fbem-1274	174	1	therefore	therefore	ADV
fbem-1274	174	2	,	,	PUNCT
fbem-1274	174	3	the	the	DET
fbem-1274	174	4	training	training	NOUN
fbem-1274	174	5	of	of	ADP
fbem-1274	174	6	auditors	auditor	NOUN
fbem-1274	174	7	in	in	ADP
fbem-1274	174	8	big	big	ADJ
fbem-1274	174	9	data	datum	NOUN
fbem-1274	174	10	information	information	NOUN
fbem-1274	174	11	systems	system	NOUN
fbem-1274	174	12	is	be	AUX
fbem-1274	174	13	crucial	crucial	ADJ
fbem-1274	174	14	.	.	PUNCT
fbem-1274	175	1	provide	provide	VERB
fbem-1274	175	2	training	training	NOUN
fbem-1274	175	3	on	on	ADP
fbem-1274	175	4	information	information	NOUN
fbem-1274	175	5	systems	system	NOUN
fbem-1274	175	6	for	for	ADP
fbem-1274	175	7	existing	exist	VERB
fbem-1274	175	8	auditors	auditor	NOUN
fbem-1274	175	9	,	,	PUNCT
fbem-1274	175	10	especially	especially	ADV
fbem-1274	175	11	the	the	DET
fbem-1274	175	12	training	training	NOUN
fbem-1274	175	13	of	of	ADP
fbem-1274	175	14	basic	basic	ADJ
fbem-1274	175	15	and	and	CCONJ
fbem-1274	175	16	middle	middle	ADJ
fbem-1274	175	17	and	and	CCONJ
fbem-1274	175	18	senior	senior	ADJ
fbem-1274	175	19	auditors	auditor	NOUN
fbem-1274	175	20	.	.	PUNCT
fbem-1274	176	1	at	at	ADP
fbem-1274	176	2	the	the	DET
fbem-1274	176	3	same	same	ADJ
fbem-1274	176	4	time	time	NOUN
fbem-1274	176	5	,	,	PUNCT
fbem-1274	176	6	train	train	NOUN
fbem-1274	176	7	technicians	technician	NOUN
fbem-1274	176	8	engaged	engage	VERB
fbem-1274	176	9	in	in	ADP
fbem-1274	176	10	computers	computer	NOUN
fbem-1274	176	11	.	.	PUNCT
fbem-1274	177	1	professional	professional	ADJ
fbem-1274	177	2	and	and	CCONJ
fbem-1274	177	3	technical	technical	ADJ
fbem-1274	177	4	personnel	personnel	NOUN
fbem-1274	177	5	from	from	ADP
fbem-1274	177	6	computer	computer	NOUN
fbem-1274	177	7	-	-	PUNCT
fbem-1274	177	8	related	relate	VERB
fbem-1274	177	9	majors	major	NOUN
fbem-1274	177	10	are	be	AUX
fbem-1274	177	11	generally	generally	ADV
fbem-1274	177	12	very	very	ADV
fbem-1274	177	13	unfamiliar	unfamiliar	ADJ
fbem-1274	177	14	with	with	ADP
fbem-1274	177	15	accounting	accounting	NOUN
fbem-1274	177	16	and	and	CCONJ
fbem-1274	177	17	auditing	auditing	NOUN
fbem-1274	177	18	and	and	CCONJ
fbem-1274	177	19	other	other	ADJ
fbem-1274	177	20	related	related	ADJ
fbem-1274	177	21	knowledge	knowledge	NOUN
fbem-1274	177	22	,	,	PUNCT
fbem-1274	177	23	and	and	CCONJ
fbem-1274	177	24	it	it	PRON
fbem-1274	177	25	is	be	AUX
fbem-1274	177	26	difficult	difficult	ADJ
fbem-1274	177	27	for	for	SCONJ
fbem-1274	177	28	them	they	PRON
fbem-1274	177	29	to	to	PART
fbem-1274	177	30	explore	explore	VERB
fbem-1274	177	31	the	the	DET
fbem-1274	177	32	problems	problem	NOUN
fbem-1274	177	33	existing	exist	VERB
fbem-1274	177	34	in	in	ADP
fbem-1274	177	35	the	the	DET
fbem-1274	177	36	information	information	NOUN
fbem-1274	177	37	system	system	NOUN
fbem-1274	177	38	from	from	ADP
fbem-1274	177	39	the	the	DET
fbem-1274	177	40	perspective	perspective	NOUN
fbem-1274	177	41	of	of	ADP
fbem-1274	177	42	the	the	DET
fbem-1274	177	43	auditing	auditing	NOUN
fbem-1274	177	44	profession	profession	NOUN
fbem-1274	177	45	.	.	PUNCT
fbem-1274	178	1	therefore	therefore	ADV
fbem-1274	178	2	,	,	PUNCT
fbem-1274	178	3	by	by	ADP
fbem-1274	178	4	systematically	systematically	ADV
fbem-1274	178	5	learning	learn	VERB
fbem-1274	178	6	the	the	DET
fbem-1274	178	7	necessary	necessary	ADJ
fbem-1274	178	8	accounting	accounting	NOUN
fbem-1274	178	9	and	and	CCONJ
fbem-1274	178	10	auditing	auditing	NOUN
fbem-1274	178	11	knowledge	knowledge	NOUN
fbem-1274	178	12	for	for	ADP
fbem-1274	178	13	these	these	DET
fbem-1274	178	14	personnel	personnel	NOUN
fbem-1274	178	15	,	,	PUNCT
fbem-1274	178	16	let	let	VERB
fbem-1274	178	17	them	they	PRON
fbem-1274	178	18	rapidly	rapidly	ADV
fbem-1274	178	19	develop	develop	VERB
fbem-1274	178	20	into	into	ADP
fbem-1274	178	21	the	the	DET
fbem-1274	178	22	backbone	backbone	NOUN
fbem-1274	178	23	of	of	ADP
fbem-1274	178	24	the	the	DET
fbem-1274	178	25	new	new	ADJ
fbem-1274	178	26	era	era	NOUN
fbem-1274	178	27	of	of	ADP
fbem-1274	178	28	information	information	NOUN
fbem-1274	178	29	system	system	NOUN
fbem-1274	178	30	auditing	auditing	NOUN
fbem-1274	178	31	.	.	PUNCT
fbem-1274	179	1	information	information	NOUN
fbem-1274	179	2	security	security	NOUN
fbem-1274	179	3	risks	risk	NOUN
fbem-1274	179	4	in	in	ADP
fbem-1274	179	5	the	the	DET
fbem-1274	179	6	era	era	NOUN
fbem-1274	179	7	of	of	ADP
fbem-1274	179	8	big	big	ADJ
fbem-1274	179	9	data	datum	NOUN
fbem-1274	179	10	are	be	AUX
fbem-1274	179	11	very	very	ADV
fbem-1274	179	12	different	different	ADJ
fbem-1274	179	13	from	from	ADP
fbem-1274	179	14	traditional	traditional	ADJ
fbem-1274	179	15	information	information	NOUN
fbem-1274	179	16	security	security	NOUN
fbem-1274	179	17	risks	risk	NOUN
fbem-1274	179	18	,	,	PUNCT
fbem-1274	179	19	so	so	ADV
fbem-1274	179	20	the	the	DET
fbem-1274	179	21	corresponding	corresponding	ADJ
fbem-1274	179	22	risk	risk	NOUN
fbem-1274	179	23	prevention	prevention	NOUN
fbem-1274	179	24	and	and	CCONJ
fbem-1274	179	25	response	response	NOUN
fbem-1274	179	26	methods	method	NOUN
fbem-1274	179	27	are	be	AUX
fbem-1274	179	28	also	also	ADV
fbem-1274	179	29	quite	quite	ADV
fbem-1274	179	30	different	different	ADJ
fbem-1274	179	31	.	.	PUNCT
fbem-1274	180	1	big	big	ADJ
fbem-1274	180	2	data	datum	NOUN
fbem-1274	180	3	auditing	auditing	NOUN
fbem-1274	180	4	needs	need	VERB
fbem-1274	180	5	to	to	PART
fbem-1274	180	6	realize	realize	VERB
fbem-1274	180	7	the	the	DET
fbem-1274	180	8	sharing	sharing	NOUN
fbem-1274	180	9	of	of	ADP
fbem-1274	180	10	data	datum	NOUN
fbem-1274	180	11	among	among	ADP
fbem-1274	180	12	various	various	ADJ
fbem-1274	180	13	departments	department	NOUN
fbem-1274	180	14	,	,	PUNCT
fbem-1274	180	15	which	which	PRON
fbem-1274	180	16	will	will	AUX
fbem-1274	180	17	increase	increase	VERB
fbem-1274	180	18	the	the	DET
fbem-1274	180	19	risk	risk	NOUN
fbem-1274	180	20	of	of	ADP
fbem-1274	180	21	data	datum	NOUN
fbem-1274	180	22	leakage	leakage	NOUN
fbem-1274	180	23	to	to	ADP
fbem-1274	180	24	a	a	DET
fbem-1274	180	25	certain	certain	ADJ
fbem-1274	180	26	extent	extent	NOUN
fbem-1274	180	27	.	.	PUNCT
fbem-1274	181	1	therefore	therefore	ADV
fbem-1274	181	2	,	,	PUNCT
fbem-1274	181	3	to	to	PART
fbem-1274	181	4	establish	establish	VERB
fbem-1274	181	5	a	a	DET
fbem-1274	181	6	big	big	ADJ
fbem-1274	181	7	data	data	NOUN
fbem-1274	181	8	government	government	NOUN
fbem-1274	181	9	audit	audit	NOUN
fbem-1274	181	10	,	,	PUNCT
fbem-1274	181	11	it	it	PRON
fbem-1274	181	12	is	be	AUX
fbem-1274	181	13	necessary	necessary	ADJ
fbem-1274	181	14	to	to	PART
fbem-1274	181	15	establish	establish	VERB
fbem-1274	181	16	a	a	DET
fbem-1274	181	17	corresponding	corresponding	ADJ
fbem-1274	181	18	data	datum	NOUN
fbem-1274	181	19	security	security	NOUN
fbem-1274	181	20	guarantee	guarantee	NOUN
fbem-1274	181	21	system	system	NOUN
fbem-1274	181	22	to	to	PART
fbem-1274	181	23	ensure	ensure	VERB
fbem-1274	181	24	data	datum	NOUN
fbem-1274	181	25	security	security	NOUN
fbem-1274	181	26	and	and	CCONJ
fbem-1274	181	27	the	the	DET
fbem-1274	181	28	smooth	smooth	ADJ
fbem-1274	181	29	operation	operation	NOUN
fbem-1274	181	30	of	of	ADP
fbem-1274	181	31	the	the	DET
fbem-1274	181	32	system	system	NOUN
fbem-1274	181	33	from	from	ADP
fbem-1274	181	34	the	the	DET
fbem-1274	181	35	aspects	aspect	NOUN
fbem-1274	181	36	of	of	ADP
fbem-1274	181	37	big	big	ADJ
fbem-1274	181	38	data	datum	NOUN
fbem-1274	181	39	technology	technology	NOUN
fbem-1274	181	40	,	,	PUNCT
fbem-1274	181	41	computer	computer	NOUN
fbem-1274	181	42	professionals	professional	NOUN
fbem-1274	181	43	,	,	PUNCT
fbem-1274	181	44	and	and	CCONJ
fbem-1274	181	45	relevant	relevant	ADJ
fbem-1274	181	46	laws	law	NOUN
fbem-1274	181	47	.	.	PUNCT
fbem-1274	182	1	therefore	therefore	ADV
fbem-1274	182	2	,	,	PUNCT
fbem-1274	182	3	in	in	ADP
fbem-1274	182	4	their	their	PRON
fbem-1274	182	5	daily	daily	ADJ
fbem-1274	182	6	work	work	NOUN
fbem-1274	182	7	,	,	PUNCT
fbem-1274	182	8	the	the	DET
fbem-1274	182	9	relevant	relevant	ADJ
fbem-1274	182	10	personnel	personnel	NOUN
fbem-1274	182	11	of	of	ADP
fbem-1274	182	12	the	the	DET
fbem-1274	182	13	audit	audit	NOUN
fbem-1274	182	14	department	department	NOUN
fbem-1274	182	15	must	must	AUX
fbem-1274	182	16	uphold	uphold	VERB
fbem-1274	182	17	a	a	DET
fbem-1274	182	18	high	high	ADJ
fbem-1274	182	19	degree	degree	NOUN
fbem-1274	182	20	of	of	ADP
fbem-1274	182	21	awareness	awareness	NOUN
fbem-1274	182	22	of	of	ADP
fbem-1274	182	23	information	information	NOUN
fbem-1274	182	24	security	security	NOUN
fbem-1274	182	25	protection	protection	NOUN
fbem-1274	182	26	,	,	PUNCT
fbem-1274	182	27	make	make	VERB
fbem-1274	182	28	detailed	detailed	ADJ
fbem-1274	182	29	analysis	analysis	NOUN
fbem-1274	182	30	of	of	ADP
fbem-1274	182	31	the	the	DET
fbem-1274	182	32	factors	factor	NOUN
fbem-1274	182	33	and	and	CCONJ
fbem-1274	182	34	channels	channel	NOUN
fbem-1274	182	35	that	that	PRON
fbem-1274	182	36	may	may	AUX
fbem-1274	182	37	lead	lead	VERB
fbem-1274	182	38	to	to	ADP
fbem-1274	182	39	risk	risk	NOUN
fbem-1274	182	40	situations	situation	NOUN
fbem-1274	182	41	such	such	ADJ
fbem-1274	182	42	as	as	ADP
fbem-1274	182	43	data	datum	NOUN
fbem-1274	182	44	leakage	leakage	NOUN
fbem-1274	182	45	and	and	CCONJ
fbem-1274	182	46	hacker	hacker	NOUN
fbem-1274	182	47	intrusion	intrusion	NOUN
fbem-1274	182	48	,	,	PUNCT
fbem-1274	182	49	and	and	CCONJ
fbem-1274	182	50	formulate	formulate	VERB
fbem-1274	182	51	periodic	periodic	NOUN
fbem-1274	182	52	,	,	PUNCT
fbem-1274	182	53	the	the	DET
fbem-1274	182	54	whole	whole	ADJ
fbem-1274	182	55	-	-	PUNCT
fbem-1274	182	56	process	process	NOUN
fbem-1274	182	57	system	system	NOUN
fbem-1274	182	58	security	security	NOUN
fbem-1274	182	59	level	level	NOUN
fbem-1274	182	60	testing	testing	NOUN
fbem-1274	182	61	system	system	NOUN
fbem-1274	182	62	is	be	AUX
fbem-1274	182	63	used	use	VERB
fbem-1274	182	64	to	to	PART
fbem-1274	182	65	deal	deal	VERB
fbem-1274	182	66	with	with	ADP
fbem-1274	182	67	problems	problem	NOUN
fbem-1274	182	68	such	such	ADJ
fbem-1274	182	69	as	as	ADP
fbem-1274	182	70	program	program	NOUN
fbem-1274	182	71	99	99	NUM
fbem-1274	182	72	code	code	NOUN
fbem-1274	182	73	errors	error	NOUN
fbem-1274	182	74	and	and	CCONJ
fbem-1274	182	75	system	system	NOUN
fbem-1274	182	76	vulnerabilities	vulnerability	NOUN
fbem-1274	182	77	in	in	ADP
fbem-1274	182	78	a	a	DET
fbem-1274	182	79	timely	timely	ADJ
fbem-1274	182	80	manner	manner	NOUN
fbem-1274	182	81	.	.	PUNCT
fbem-1274	183	1	5.2	5.2	NUM
fbem-1274	183	2	.	.	PUNCT
fbem-1274	183	3	further	far	ADV
fbem-1274	183	4	strengthen	strengthen	VERB
fbem-1274	183	5	the	the	DET
fbem-1274	183	6	coercive	coercive	ADJ
fbem-1274	183	7	force	force	NOUN
fbem-1274	183	8	and	and	CCONJ
fbem-1274	183	9	coverage	coverage	NOUN
fbem-1274	183	10	of	of	ADP
fbem-1274	183	11	government	government	NOUN
fbem-1274	183	12	auditing	auditing	NOUN
fbem-1274	183	13	,	,	PUNCT
fbem-1274	183	14	and	and	CCONJ
fbem-1274	183	15	increase	increase	VERB
fbem-1274	183	16	the	the	DET
fbem-1274	183	17	authority	authority	NOUN
fbem-1274	183	18	and	and	CCONJ
fbem-1274	183	19	transparency	transparency	NOUN
fbem-1274	183	20	of	of	ADP
fbem-1274	183	21	auditing	auditing	NOUN
fbem-1274	183	22	in	in	ADP
fbem-1274	183	23	the	the	DET
fbem-1274	183	24	current	current	ADJ
fbem-1274	183	25	government	government	NOUN
fbem-1274	183	26	audit	audit	NOUN
fbem-1274	183	27	work	work	NOUN
fbem-1274	183	28	in	in	ADP
fbem-1274	183	29	our	our	PRON
fbem-1274	183	30	country	country	NOUN
fbem-1274	183	31	,	,	PUNCT
fbem-1274	183	32	due	due	ADP
fbem-1274	183	33	to	to	ADP
fbem-1274	183	34	various	various	ADJ
fbem-1274	183	35	conditions	condition	NOUN
fbem-1274	183	36	,	,	PUNCT
fbem-1274	183	37	there	there	PRON
fbem-1274	183	38	are	be	VERB
fbem-1274	183	39	still	still	ADV
fbem-1274	183	40	some	some	DET
fbem-1274	183	41	state	state	NOUN
fbem-1274	183	42	-	-	PUNCT
fbem-1274	183	43	owned	own	VERB
fbem-1274	183	44	enterprises	enterprise	NOUN
fbem-1274	183	45	that	that	PRON
fbem-1274	183	46	have	have	AUX
fbem-1274	183	47	not	not	PART
fbem-1274	183	48	been	be	AUX
fbem-1274	183	49	included	include	VERB
fbem-1274	183	50	in	in	ADP
fbem-1274	183	51	the	the	DET
fbem-1274	183	52	scope	scope	NOUN
fbem-1274	183	53	of	of	ADP
fbem-1274	183	54	audit	audit	NOUN
fbem-1274	183	55	,	,	PUNCT
fbem-1274	183	56	and	and	CCONJ
fbem-1274	183	57	among	among	ADP
fbem-1274	183	58	the	the	DET
fbem-1274	183	59	state	state	NOUN
fbem-1274	183	60	-	-	PUNCT
fbem-1274	183	61	owned	own	VERB
fbem-1274	183	62	enterprises	enterprise	NOUN
fbem-1274	183	63	that	that	PRON
fbem-1274	183	64	have	have	AUX
fbem-1274	183	65	been	be	AUX
fbem-1274	183	66	audited	audit	VERB
fbem-1274	183	67	,	,	PUNCT
fbem-1274	183	68	there	there	PRON
fbem-1274	183	69	are	be	VERB
fbem-1274	183	70	still	still	ADV
fbem-1274	183	71	many	many	ADJ
fbem-1274	183	72	government	government	NOUN
fbem-1274	183	73	audits	audits	NOUN
fbem-1274	183	74	that	that	PRON
fbem-1274	183	75	have	have	AUX
fbem-1274	183	76	not	not	PART
fbem-1274	183	77	been	be	AUX
fbem-1274	183	78	thoroughly	thoroughly	ADV
fbem-1274	183	79	or	or	CCONJ
fbem-1274	183	80	have	have	AUX
fbem-1274	183	81	not	not	PART
fbem-1274	183	82	been	be	AUX
fbem-1274	183	83	audited	audit	VERB
fbem-1274	183	84	for	for	ADP
fbem-1274	183	85	various	various	ADJ
fbem-1274	183	86	reasons	reason	NOUN
fbem-1274	183	87	.	.	PUNCT
fbem-1274	184	1	difficult	difficult	ADJ
fbem-1274	184	2	to	to	PART
fbem-1274	184	3	cover	cover	VERB
fbem-1274	184	4	.	.	PUNCT
fbem-1274	185	1	at	at	ADP
fbem-1274	185	2	the	the	DET
fbem-1274	185	3	same	same	ADJ
fbem-1274	185	4	time	time	NOUN
fbem-1274	185	5	,	,	PUNCT
fbem-1274	185	6	the	the	DET
fbem-1274	185	7	coercive	coercive	ADJ
fbem-1274	185	8	force	force	NOUN
fbem-1274	185	9	of	of	ADP
fbem-1274	185	10	government	government	NOUN
fbem-1274	185	11	audit	audit	NOUN
fbem-1274	185	12	in	in	ADP
fbem-1274	185	13	our	our	PRON
fbem-1274	185	14	country	country	NOUN
fbem-1274	185	15	is	be	AUX
fbem-1274	185	16	not	not	PART
fbem-1274	185	17	enough	enough	ADJ
fbem-1274	185	18	,	,	PUNCT
fbem-1274	185	19	and	and	CCONJ
fbem-1274	185	20	the	the	DET
fbem-1274	185	21	strength	strength	NOUN
fbem-1274	185	22	of	of	ADP
fbem-1274	185	23	correction	correction	NOUN
fbem-1274	185	24	and	and	CCONJ
fbem-1274	185	25	investigation	investigation	NOUN
fbem-1274	185	26	is	be	AUX
fbem-1274	185	27	not	not	PART
fbem-1274	185	28	enough	enough	ADJ
fbem-1274	185	29	,	,	PUNCT
fbem-1274	185	30	resulting	result	VERB
fbem-1274	185	31	in	in	ADP
fbem-1274	185	32	the	the	DET
fbem-1274	185	33	low	low	ADJ
fbem-1274	185	34	degree	degree	NOUN
fbem-1274	185	35	of	of	ADP
fbem-1274	185	36	implementation	implementation	NOUN
fbem-1274	185	37	of	of	ADP
fbem-1274	185	38	government	government	NOUN
fbem-1274	185	39	audit	audit	NOUN
fbem-1274	185	40	results	result	NOUN
fbem-1274	185	41	by	by	ADP
fbem-1274	185	42	state	state	NOUN
fbem-1274	185	43	-	-	PUNCT
fbem-1274	185	44	owned	own	VERB
fbem-1274	185	45	enterprises	enterprise	NOUN
fbem-1274	185	46	,	,	PUNCT
fbem-1274	185	47	and	and	CCONJ
fbem-1274	185	48	the	the	DET
fbem-1274	185	49	phenomenon	phenomenon	NOUN
fbem-1274	185	50	of	of	ADP
fbem-1274	185	51	repeated	repeat	VERB
fbem-1274	185	52	trials	trial	NOUN
fbem-1274	185	53	and	and	CCONJ
fbem-1274	185	54	repeated	repeat	VERB
fbem-1274	185	55	crimes	crime	NOUN
fbem-1274	185	56	often	often	ADV
fbem-1274	185	57	occurs	occur	VERB
fbem-1274	185	58	.	.	PUNCT
fbem-1274	186	1	after	after	SCONJ
fbem-1274	186	2	the	the	DET
fbem-1274	186	3	government	government	NOUN
fbem-1274	186	4	audit	audit	NOUN
fbem-1274	186	5	report	report	NOUN
fbem-1274	186	6	pointed	point	VERB
fbem-1274	186	7	out	out	ADP
fbem-1274	186	8	the	the	DET
fbem-1274	186	9	problems	problem	NOUN
fbem-1274	186	10	,	,	PUNCT
fbem-1274	186	11	there	there	PRON
fbem-1274	186	12	was	be	VERB
fbem-1274	186	13	no	no	DET
fbem-1274	186	14	timely	timely	ADJ
fbem-1274	186	15	supervision	supervision	NOUN
fbem-1274	186	16	and	and	CCONJ
fbem-1274	186	17	follow	follow	NOUN
fbem-1274	186	18	-	-	PUNCT
fbem-1274	186	19	up	up	NOUN
fbem-1274	186	20	to	to	PART
fbem-1274	186	21	promote	promote	VERB
fbem-1274	186	22	the	the	DET
fbem-1274	186	23	relevant	relevant	ADJ
fbem-1274	186	24	laws	law	NOUN
fbem-1274	186	25	and	and	CCONJ
fbem-1274	186	26	regulations	regulation	NOUN
fbem-1274	186	27	of	of	ADP
fbem-1274	186	28	compulsory	compulsory	ADJ
fbem-1274	186	29	measures	measure	NOUN
fbem-1274	186	30	.	.	PUNCT
fbem-1274	187	1	even	even	ADV
fbem-1274	187	2	if	if	SCONJ
fbem-1274	187	3	corruption	corruption	NOUN
fbem-1274	187	4	in	in	ADP
fbem-1274	187	5	state	state	NOUN
fbem-1274	187	6	-	-	PUNCT
fbem-1274	187	7	owned	own	VERB
fbem-1274	187	8	enterprises	enterprise	NOUN
fbem-1274	187	9	is	be	AUX
fbem-1274	187	10	discovered	discover	VERB
fbem-1274	187	11	in	in	ADP
fbem-1274	187	12	a	a	DET
fbem-1274	187	13	timely	timely	ADJ
fbem-1274	187	14	manner	manner	NOUN
fbem-1274	187	15	,	,	PUNCT
fbem-1274	187	16	relevant	relevant	ADJ
fbem-1274	187	17	responsible	responsible	ADJ
fbem-1274	187	18	persons	person	NOUN
fbem-1274	187	19	can	can	AUX
fbem-1274	187	20	not	not	PART
fbem-1274	187	21	be	be	AUX
fbem-1274	187	22	dealt	deal	VERB
fbem-1274	187	23	with	with	ADP
fbem-1274	187	24	in	in	ADP
fbem-1274	187	25	a	a	DET
fbem-1274	187	26	timely	timely	ADJ
fbem-1274	187	27	and	and	CCONJ
fbem-1274	187	28	effective	effective	ADJ
fbem-1274	187	29	manner	manner	NOUN
fbem-1274	187	30	,	,	PUNCT
fbem-1274	187	31	and	and	CCONJ
fbem-1274	187	32	it	it	PRON
fbem-1274	187	33	is	be	AUX
fbem-1274	187	34	difficult	difficult	ADJ
fbem-1274	187	35	to	to	PART
fbem-1274	187	36	curb	curb	VERB
fbem-1274	187	37	corruption	corruption	NOUN
fbem-1274	187	38	in	in	ADP
fbem-1274	187	39	a	a	DET
fbem-1274	187	40	timely	timely	ADJ
fbem-1274	187	41	manner	manner	NOUN
fbem-1274	187	42	.	.	PUNCT
fbem-1274	188	1	therefore	therefore	ADV
fbem-1274	188	2	,	,	PUNCT
fbem-1274	188	3	it	it	PRON
fbem-1274	188	4	is	be	AUX
fbem-1274	188	5	necessary	necessary	ADJ
fbem-1274	188	6	to	to	PART
fbem-1274	188	7	establish	establish	VERB
fbem-1274	188	8	sound	sound	ADJ
fbem-1274	188	9	rules	rule	NOUN
fbem-1274	188	10	and	and	CCONJ
fbem-1274	188	11	regulations	regulation	NOUN
fbem-1274	188	12	and	and	CCONJ
fbem-1274	188	13	enforcement	enforcement	NOUN
fbem-1274	188	14	system	system	NOUN
fbem-1274	188	15	,	,	PUNCT
fbem-1274	188	16	innovate	innovate	VERB
fbem-1274	188	17	audit	audit	NOUN
fbem-1274	188	18	methods	method	NOUN
fbem-1274	188	19	,	,	PUNCT
fbem-1274	188	20	increase	increase	VERB
fbem-1274	188	21	the	the	DET
fbem-1274	188	22	authority	authority	NOUN
fbem-1274	188	23	and	and	CCONJ
fbem-1274	188	24	transparency	transparency	NOUN
fbem-1274	188	25	of	of	ADP
fbem-1274	188	26	audit	audit	NOUN
fbem-1274	188	27	,	,	PUNCT
fbem-1274	188	28	make	make	VERB
fbem-1274	188	29	up	up	ADP
fbem-1274	188	30	for	for	ADP
fbem-1274	188	31	the	the	DET
fbem-1274	188	32	blind	blind	ADJ
fbem-1274	188	33	area	area	NOUN
fbem-1274	188	34	of	of	ADP
fbem-1274	188	35	government	government	NOUN
fbem-1274	188	36	audit	audit	NOUN
fbem-1274	188	37	jurisdiction	jurisdiction	NOUN
fbem-1274	188	38	,	,	PUNCT
fbem-1274	188	39	give	give	VERB
fbem-1274	188	40	government	government	NOUN
fbem-1274	188	41	audit	audit	NOUN
fbem-1274	188	42	greater	great	ADJ
fbem-1274	188	43	legal	legal	ADJ
fbem-1274	188	44	authority	authority	NOUN
fbem-1274	188	45	,	,	PUNCT
fbem-1274	188	46	increase	increase	VERB
fbem-1274	188	47	coercive	coercive	ADJ
fbem-1274	188	48	force	force	NOUN
fbem-1274	188	49	and	and	CCONJ
fbem-1274	188	50	deterrence	deterrence	NOUN
fbem-1274	188	51	,	,	PUNCT
fbem-1274	188	52	and	and	CCONJ
fbem-1274	188	53	ensure	ensure	VERB
fbem-1274	188	54	government	government	NOUN
fbem-1274	188	55	audit	audit	NOUN
fbem-1274	188	56	problems	problem	NOUN
fbem-1274	188	57	can	can	AUX
fbem-1274	188	58	be	be	AUX
fbem-1274	188	59	found	find	VERB
fbem-1274	188	60	more	more	ADV
fbem-1274	188	61	timely	timely	ADV
fbem-1274	188	62	,	,	PUNCT
fbem-1274	188	63	the	the	DET
fbem-1274	188	64	problems	problem	NOUN
fbem-1274	188	65	found	find	VERB
fbem-1274	188	66	can	can	AUX
fbem-1274	188	67	be	be	AUX
fbem-1274	188	68	corrected	correct	VERB
fbem-1274	188	69	in	in	ADP
fbem-1274	188	70	time	time	NOUN
fbem-1274	188	71	,	,	PUNCT
fbem-1274	188	72	and	and	CCONJ
fbem-1274	188	73	similar	similar	ADJ
fbem-1274	188	74	problems	problem	NOUN
fbem-1274	188	75	can	can	AUX
fbem-1274	188	76	be	be	AUX
fbem-1274	188	77	prevented	prevent	VERB
fbem-1274	188	78	from	from	ADP
fbem-1274	188	79	happening	happen	VERB
fbem-1274	188	80	repeatedly	repeatedly	ADV
fbem-1274	188	81	.	.	PUNCT
fbem-1274	189	1	5.3	5.3	NUM
fbem-1274	189	2	.	.	PUNCT
fbem-1274	189	3	improve	improve	VERB
fbem-1274	189	4	the	the	DET
fbem-1274	189	5	requirements	requirement	NOUN
fbem-1274	189	6	for	for	ADP
fbem-1274	189	7	the	the	DET
fbem-1274	189	8	internal	internal	ADJ
fbem-1274	189	9	control	control	NOUN
fbem-1274	189	10	of	of	ADP
fbem-1274	189	11	state	state	NOUN
fbem-1274	189	12	-	-	PUNCT
fbem-1274	189	13	owned	own	VERB
fbem-1274	189	14	enterprises	enterprise	NOUN
fbem-1274	189	15	and	and	CCONJ
fbem-1274	189	16	promote	promote	VERB
fbem-1274	189	17	the	the	DET
fbem-1274	189	18	innovation	innovation	NOUN
fbem-1274	189	19	of	of	ADP
fbem-1274	189	20	the	the	DET
fbem-1274	189	21	internal	internal	ADJ
fbem-1274	189	22	management	management	NOUN
fbem-1274	189	23	system	system	NOUN
fbem-1274	189	24	of	of	ADP
fbem-1274	189	25	state	state	NOUN
fbem-1274	189	26	-	-	PUNCT
fbem-1274	189	27	owned	own	VERB
fbem-1274	189	28	enterprises	enterprise	NOUN
fbem-1274	189	29	strengthen	strengthen	VERB
fbem-1274	189	30	the	the	DET
fbem-1274	189	31	construction	construction	NOUN
fbem-1274	189	32	of	of	ADP
fbem-1274	189	33	internal	internal	ADJ
fbem-1274	189	34	control	control	NOUN
fbem-1274	189	35	and	and	CCONJ
fbem-1274	189	36	management	management	NOUN
fbem-1274	189	37	systems	system	NOUN
fbem-1274	189	38	of	of	ADP
fbem-1274	189	39	state	state	NOUN
fbem-1274	189	40	-	-	PUNCT
fbem-1274	189	41	owned	own	VERB
fbem-1274	189	42	enterprises	enterprise	NOUN
fbem-1274	189	43	,	,	PUNCT
fbem-1274	189	44	and	and	CCONJ
fbem-1274	189	45	put	put	VERB
fbem-1274	189	46	forward	forward	ADV
fbem-1274	189	47	minimum	minimum	NOUN
fbem-1274	189	48	requirements	requirement	NOUN
fbem-1274	189	49	for	for	ADP
fbem-1274	189	50	their	their	PRON
fbem-1274	189	51	internal	internal	ADJ
fbem-1274	189	52	control	control	NOUN
fbem-1274	189	53	systems	system	NOUN
fbem-1274	189	54	,	,	PUNCT
fbem-1274	189	55	and	and	CCONJ
fbem-1274	189	56	government	government	NOUN
fbem-1274	189	57	audit	audit	NOUN
fbem-1274	189	58	institutions	institution	NOUN
fbem-1274	189	59	should	should	AUX
fbem-1274	189	60	also	also	ADV
fbem-1274	189	61	help	help	VERB
fbem-1274	189	62	guide	guide	VERB
fbem-1274	189	63	relevant	relevant	ADJ
fbem-1274	189	64	state	state	NOUN
fbem-1274	189	65	-	-	PUNCT
fbem-1274	189	66	owned	own	VERB
fbem-1274	189	67	enterprises	enterprise	NOUN
fbem-1274	189	68	to	to	PART
fbem-1274	189	69	improve	improve	VERB
fbem-1274	189	70	their	their	PRON
fbem-1274	189	71	own	own	ADJ
fbem-1274	189	72	internal	internal	ADJ
fbem-1274	189	73	control	control	NOUN
fbem-1274	189	74	and	and	CCONJ
fbem-1274	189	75	management	management	NOUN
fbem-1274	189	76	systems	system	NOUN
fbem-1274	189	77	through	through	ADP
fbem-1274	189	78	business	business	NOUN
fbem-1274	189	79	guidance	guidance	NOUN
fbem-1274	189	80	.	.	PUNCT
fbem-1274	190	1	since	since	SCONJ
fbem-1274	190	2	state	state	NOUN
fbem-1274	190	3	-	-	PUNCT
fbem-1274	190	4	owned	own	VERB
fbem-1274	190	5	enterprises	enterprise	NOUN
fbem-1274	190	6	hold	hold	VERB
fbem-1274	190	7	the	the	DET
fbem-1274	190	8	lifeblood	lifeblood	NOUN
fbem-1274	190	9	of	of	ADP
fbem-1274	190	10	the	the	DET
fbem-1274	190	11	national	national	ADJ
fbem-1274	190	12	economy	economy	NOUN
fbem-1274	190	13	,	,	PUNCT
fbem-1274	190	14	it	it	PRON
fbem-1274	190	15	is	be	AUX
fbem-1274	190	16	more	more	ADV
fbem-1274	190	17	necessary	necessary	ADJ
fbem-1274	190	18	and	and	CCONJ
fbem-1274	190	19	responsible	responsible	ADJ
fbem-1274	190	20	for	for	ADP
fbem-1274	190	21	state	state	NOUN
fbem-1274	190	22	-	-	PUNCT
fbem-1274	190	23	owned	own	VERB
fbem-1274	190	24	enterprises	enterprise	NOUN
fbem-1274	190	25	to	to	PART
fbem-1274	190	26	guide	guide	VERB
fbem-1274	190	27	the	the	DET
fbem-1274	190	28	progress	progress	NOUN
fbem-1274	190	29	of	of	ADP
fbem-1274	190	30	the	the	DET
fbem-1274	190	31	national	national	ADJ
fbem-1274	190	32	economy	economy	NOUN
fbem-1274	190	33	through	through	ADP
fbem-1274	190	34	continuous	continuous	ADJ
fbem-1274	190	35	innovation	innovation	NOUN
fbem-1274	190	36	.	.	PUNCT
fbem-1274	191	1	therefore	therefore	ADV
fbem-1274	191	2	,	,	PUNCT
fbem-1274	191	3	the	the	DET
fbem-1274	191	4	requirements	requirement	NOUN
fbem-1274	191	5	for	for	ADP
fbem-1274	191	6	the	the	DET
fbem-1274	191	7	internal	internal	ADJ
fbem-1274	191	8	control	control	NOUN
fbem-1274	191	9	of	of	ADP
fbem-1274	191	10	state	state	NOUN
fbem-1274	191	11	-	-	PUNCT
fbem-1274	191	12	owned	own	VERB
fbem-1274	191	13	enterprises	enterprise	NOUN
fbem-1274	191	14	should	should	AUX
fbem-1274	191	15	be	be	AUX
fbem-1274	191	16	stricter	strict	ADJ
fbem-1274	191	17	.	.	PUNCT
fbem-1274	192	1	at	at	ADP
fbem-1274	192	2	the	the	DET
fbem-1274	192	3	same	same	ADJ
fbem-1274	192	4	time	time	NOUN
fbem-1274	192	5	,	,	PUNCT
fbem-1274	192	6	some	some	DET
fbem-1274	192	7	aspects	aspect	NOUN
fbem-1274	192	8	of	of	ADP
fbem-1274	192	9	business	business	NOUN
fbem-1274	192	10	performance	performance	NOUN
fbem-1274	192	11	and	and	CCONJ
fbem-1274	192	12	innovation	innovation	NOUN
fbem-1274	192	13	performance	performance	NOUN
fbem-1274	192	14	should	should	AUX
fbem-1274	192	15	be	be	AUX
fbem-1274	192	16	set	set	VERB
fbem-1274	192	17	.	.	PUNCT
fbem-1274	193	1	the	the	DET
fbem-1274	193	2	threshold	threshold	NOUN
fbem-1274	193	3	for	for	ADP
fbem-1274	193	4	state	state	NOUN
fbem-1274	193	5	-	-	PUNCT
fbem-1274	193	6	owned	own	VERB
fbem-1274	193	7	enterprises	enterprise	NOUN
fbem-1274	193	8	to	to	PART
fbem-1274	193	9	take	take	VERB
fbem-1274	193	10	into	into	ADP
fbem-1274	193	11	account	account	NOUN
fbem-1274	193	12	innovation	innovation	NOUN
fbem-1274	193	13	while	while	SCONJ
fbem-1274	193	14	pursuing	pursue	VERB
fbem-1274	193	15	profits	profit	NOUN
fbem-1274	193	16	.	.	PUNCT
fbem-1274	194	1	for	for	ADP
fbem-1274	194	2	example	example	NOUN
fbem-1274	194	3	,	,	PUNCT
fbem-1274	194	4	in	in	ADP
fbem-1274	194	5	the	the	DET
fbem-1274	194	6	performance	performance	NOUN
fbem-1274	194	7	evaluation	evaluation	NOUN
fbem-1274	194	8	index	index	NOUN
fbem-1274	194	9	system	system	NOUN
fbem-1274	194	10	of	of	ADP
fbem-1274	194	11	state	state	NOUN
fbem-1274	194	12	-	-	PUNCT
fbem-1274	194	13	owned	own	VERB
fbem-1274	194	14	enterprises	enterprise	NOUN
fbem-1274	194	15	,	,	PUNCT
fbem-1274	194	16	it	it	PRON
fbem-1274	194	17	is	be	AUX
fbem-1274	194	18	required	require	VERB
fbem-1274	194	19	that	that	SCONJ
fbem-1274	194	20	the	the	DET
fbem-1274	194	21	evaluation	evaluation	NOUN
fbem-1274	194	22	elements	element	NOUN
fbem-1274	194	23	should	should	AUX
fbem-1274	194	24	be	be	AUX
fbem-1274	194	25	as	as	ADV
fbem-1274	194	26	comprehensive	comprehensive	ADJ
fbem-1274	194	27	as	as	ADP
fbem-1274	194	28	possible	possible	ADJ
fbem-1274	194	29	,	,	PUNCT
fbem-1274	194	30	focusing	focus	VERB
fbem-1274	194	31	on	on	ADP
fbem-1274	194	32	performance	performance	NOUN
fbem-1274	194	33	indicators	indicator	NOUN
fbem-1274	194	34	with	with	ADP
fbem-1274	194	35	strong	strong	ADJ
fbem-1274	194	36	job	job	NOUN
fbem-1274	194	37	specificity	specificity	NOUN
fbem-1274	194	38	,	,	PUNCT
fbem-1274	194	39	supplemented	supplement	VERB
fbem-1274	194	40	by	by	ADP
fbem-1274	194	41	some	some	DET
fbem-1274	194	42	principled	principled	ADJ
fbem-1274	194	43	and	and	CCONJ
fbem-1274	194	44	general	general	ADJ
fbem-1274	194	45	indicators	indicator	NOUN
fbem-1274	194	46	,	,	PUNCT
fbem-1274	194	47	covering	cover	VERB
fbem-1274	194	48	the	the	DET
fbem-1274	194	49	overall	overall	ADJ
fbem-1274	194	50	efficiency	efficiency	NOUN
fbem-1274	194	51	of	of	ADP
fbem-1274	194	52	enterprises	enterprise	NOUN
fbem-1274	194	53	,	,	PUNCT
fbem-1274	194	54	departmental	departmental	ADJ
fbem-1274	194	55	benefits	benefit	NOUN
fbem-1274	194	56	and	and	CCONJ
fbem-1274	194	57	project	project	NOUN
fbem-1274	194	58	benefits	benefit	NOUN
fbem-1274	194	59	,	,	PUNCT
fbem-1274	194	60	such	such	ADJ
fbem-1274	194	61	as	as	ADP
fbem-1274	194	62	independent	independent	ADJ
fbem-1274	194	63	research	research	NOUN
fbem-1274	194	64	and	and	CCONJ
fbem-1274	194	65	development	development	NOUN
fbem-1274	194	66	investment	investment	NOUN
fbem-1274	194	67	,	,	PUNCT
fbem-1274	194	68	product	product	NOUN
fbem-1274	194	69	structure	structure	NOUN
fbem-1274	194	70	adjustment	adjustment	NOUN
fbem-1274	194	71	,	,	PUNCT
fbem-1274	194	72	etc	etc	X
fbem-1274	194	73	.	.	X
fbem-1274	194	74	,	,	PUNCT
fbem-1274	194	75	and	and	CCONJ
fbem-1274	194	76	adjust	adjust	VERB
fbem-1274	194	77	the	the	DET
fbem-1274	194	78	post	post	NOUN
fbem-1274	194	79	structure	structure	NOUN
fbem-1274	194	80	to	to	PART
fbem-1274	194	81	improve	improve	VERB
fbem-1274	194	82	operational	operational	ADJ
fbem-1274	194	83	efficiency	efficiency	NOUN
fbem-1274	194	84	.	.	PUNCT
fbem-1274	195	1	at	at	ADP
fbem-1274	195	2	the	the	DET
fbem-1274	195	3	same	same	ADJ
fbem-1274	195	4	time	time	NOUN
fbem-1274	195	5	,	,	PUNCT
fbem-1274	195	6	combined	combine	VERB
fbem-1274	195	7	with	with	ADP
fbem-1274	195	8	big	big	ADJ
fbem-1274	195	9	data	datum	NOUN
fbem-1274	195	10	technology	technology	NOUN
fbem-1274	195	11	,	,	PUNCT
fbem-1274	195	12	establish	establish	VERB
fbem-1274	195	13	a	a	DET
fbem-1274	195	14	big	big	ADJ
fbem-1274	195	15	data	data	NOUN
fbem-1274	195	16	internal	internal	ADJ
fbem-1274	195	17	control	control	NOUN
fbem-1274	195	18	system	system	NOUN
fbem-1274	195	19	to	to	PART
fbem-1274	195	20	monitor	monitor	VERB
fbem-1274	195	21	and	and	CCONJ
fbem-1274	195	22	track	track	VERB
fbem-1274	195	23	the	the	DET
fbem-1274	195	24	data	data	NOUN
fbem-1274	195	25	flow	flow	NOUN
fbem-1274	195	26	of	of	ADP
fbem-1274	195	27	all	all	DET
fbem-1274	195	28	links	link	NOUN
fbem-1274	195	29	in	in	ADP
fbem-1274	195	30	the	the	DET
fbem-1274	195	31	operation	operation	NOUN
fbem-1274	195	32	of	of	ADP
fbem-1274	195	33	state	state	NOUN
fbem-1274	195	34	-	-	PUNCT
fbem-1274	195	35	owned	own	VERB
fbem-1274	195	36	enterprises	enterprise	NOUN
fbem-1274	195	37	in	in	ADP
fbem-1274	195	38	real	real	ADJ
fbem-1274	195	39	time	time	NOUN
fbem-1274	195	40	,	,	PUNCT
fbem-1274	195	41	minimize	minimize	VERB
fbem-1274	195	42	internal	internal	ADJ
fbem-1274	195	43	control	control	NOUN
fbem-1274	195	44	risks	risk	NOUN
fbem-1274	195	45	,	,	PUNCT
fbem-1274	195	46	enhance	enhance	VERB
fbem-1274	195	47	the	the	DET
fbem-1274	195	48	effectiveness	effectiveness	NOUN
fbem-1274	195	49	of	of	ADP
fbem-1274	195	50	internal	internal	ADJ
fbem-1274	195	51	control	control	NOUN
fbem-1274	195	52	and	and	CCONJ
fbem-1274	195	53	improve	improve	VERB
fbem-1274	195	54	internal	internal	ADJ
fbem-1274	195	55	control	control	NOUN
fbem-1274	195	56	efficiency	efficiency	NOUN
fbem-1274	195	57	.	.	PUNCT
fbem-1274	196	1	at	at	ADP
fbem-1274	196	2	the	the	DET
fbem-1274	196	3	same	same	ADJ
fbem-1274	196	4	time	time	NOUN
fbem-1274	196	5	,	,	PUNCT
fbem-1274	196	6	it	it	PRON
fbem-1274	196	7	also	also	ADV
fbem-1274	196	8	greatly	greatly	ADV
fbem-1274	196	9	increases	increase	VERB
fbem-1274	196	10	the	the	DET
fbem-1274	196	11	probability	probability	NOUN
fbem-1274	196	12	of	of	ADP
fbem-1274	196	13	obtaining	obtain	VERB
fbem-1274	196	14	an	an	DET
fbem-1274	196	15	unqualified	unqualified	ADJ
fbem-1274	196	16	government	government	NOUN
fbem-1274	196	17	audit	audit	NOUN
fbem-1274	196	18	result	result	NOUN
fbem-1274	196	19	.	.	PUNCT
fbem-1274	197	1	positive	positive	ADJ
fbem-1274	197	2	audit	audit	NOUN
fbem-1274	197	3	announcement	announcement	NOUN
fbem-1274	197	4	results	result	NOUN
fbem-1274	197	5	can	can	AUX
fbem-1274	197	6	trigger	trigger	VERB
fbem-1274	197	7	a	a	DET
fbem-1274	197	8	good	good	ADJ
fbem-1274	197	9	social	social	ADJ
fbem-1274	197	10	response	response	NOUN
fbem-1274	197	11	and	and	CCONJ
fbem-1274	197	12	form	form	VERB
fbem-1274	197	13	a	a	DET
fbem-1274	197	14	virtuous	virtuous	ADJ
fbem-1274	197	15	circle	circle	NOUN
fbem-1274	197	16	.	.	PUNCT
fbem-1274	198	1	references	reference	NOUN
fbem-1274	198	2	[	[	X
fbem-1274	198	3	1	1	NUM
fbem-1274	198	4	]	]	X
fbem-1274	198	5	liu	liu	PROPN
fbem-1274	198	6	xiguo	xiguo	PROPN
fbem-1274	198	7	,	,	PUNCT
fbem-1274	198	8	zhao	zhao	PROPN
fbem-1274	198	9	ying	ying	PROPN
fbem-1274	198	10	,	,	PUNCT
fbem-1274	198	11	li	li	PROPN
fbem-1274	198	12	lihua	lihua	PROPN
fbem-1274	198	13	.	.	PUNCT
fbem-1274	199	1	government	government	NOUN
fbem-1274	199	2	audit	audit	NOUN
fbem-1274	199	3	,	,	PUNCT
fbem-1274	199	4	internal	internal	ADJ
fbem-1274	199	5	control	control	NOUN
fbem-1274	199	6	and	and	CCONJ
fbem-1274	199	7	enterprise	enterprise	NOUN
fbem-1274	199	8	innovation	innovation	NOUN
fbem-1274	200	1	[	[	X
fbem-1274	200	2	j	j	X
fbem-1274	200	3	]	]	X
fbem-1274	200	4	.	.	PUNCT
fbem-1274	201	1	journal	journal	PROPN
fbem-1274	201	2	of	of	ADP
fbem-1274	201	3	nanjing	nanjing	PROPN
fbem-1274	201	4	audit	audit	PROPN
fbem-1274	201	5	university	university	NOUN
fbem-1274	201	6	,	,	PUNCT
fbem-1274	201	7	2020	2020	NUM
fbem-1274	201	8	,	,	PUNCT
fbem-1274	201	9	17(05	17(05	NUM
fbem-1274	201	10	):	):	PUNCT
fbem-1274	201	11	20	20	NUM
fbem-1274	201	12	-	-	SYM
fbem-1274	201	13	28	28	NUM
fbem-1274	201	14	.	.	PUNCT
fbem-1274	202	1	[	[	X
fbem-1274	202	2	2	2	NUM
fbem-1274	202	3	]	]	X
fbem-1274	202	4	sun	sun	PROPN
fbem-1274	202	5	xiaohua	xiaohua	PROPN
fbem-1274	202	6	,	,	PUNCT
fbem-1274	202	7	li	li	PROPN
fbem-1274	202	8	mingshan	mingshan	PROPN
fbem-1274	202	9	.	.	PUNCT
fbem-1274	203	1	over	over	ADP
fbem-1274	203	2	-	-	PUNCT
fbem-1274	203	3	investment	investment	NOUN
fbem-1274	203	4	and	and	CCONJ
fbem-1274	203	5	efficiency	efficiency	NOUN
fbem-1274	203	6	loss	loss	NOUN
fbem-1274	203	7	of	of	ADP
fbem-1274	203	8	state	state	NOUN
fbem-1274	203	9	-	-	PUNCT
fbem-1274	203	10	owned	own	VERB
fbem-1274	203	11	enterprises	enterprise	NOUN
fbem-1274	203	12	[	[	X
fbem-1274	203	13	j	j	X
fbem-1274	203	14	]	]	X
fbem-1274	203	15	.	.	PUNCT
fbem-1274	204	1	china	china	PROPN
fbem-1274	204	2	industrial	industrial	ADJ
fbem-1274	204	3	economy	economy	NOUN
fbem-1274	204	4	,	,	PUNCT
fbem-1274	204	5	2016(10	2016(10	NUM
fbem-1274	204	6	):	):	PUNCT
fbem-1274	204	7	109	109	NUM
fbem-1274	204	8	-	-	SYM
fbem-1274	204	9	125	125	NUM
fbem-1274	204	10	.	.	PUNCT
fbem-1274	205	1	[	[	X
fbem-1274	205	2	3	3	X
fbem-1274	205	3	]	]	X
fbem-1274	205	4	hua	hua	PROPN
fbem-1274	205	5	ying	ying	PROPN
fbem-1274	205	6	.	.	PUNCT
fbem-1274	206	1	research	research	NOUN
fbem-1274	206	2	on	on	ADP
fbem-1274	206	3	the	the	DET
fbem-1274	206	4	impact	impact	NOUN
fbem-1274	206	5	of	of	ADP
fbem-1274	206	6	big	big	ADJ
fbem-1274	206	7	data	datum	NOUN
fbem-1274	206	8	era	era	NOUN
fbem-1274	206	9	on	on	ADP
fbem-1274	206	10	government	government	NOUN
fbem-1274	206	11	auditing	auditing	NOUN
fbem-1274	207	1	[	[	X
fbem-1274	207	2	j	j	X
fbem-1274	207	3	]	]	X
fbem-1274	207	4	.	.	PUNCT
fbem-1274	208	1	times	times	PROPN
fbem-1274	208	2	finance	finance	PROPN
fbem-1274	208	3	,	,	PUNCT
fbem-1274	208	4	2020(02):102	2020(02):102	NUM
fbem-1274	208	5	-	-	SYM
fbem-1274	208	6	103	103	NUM
fbem-1274	208	7	.	.	PUNCT
fbem-1274	209	1	[	[	X
fbem-1274	209	2	4	4	NUM
fbem-1274	209	3	]	]	X
fbem-1274	209	4	zhu	zhu	PROPN
fbem-1274	209	5	xiaoping	xiaoping	PROPN
fbem-1274	209	6	.	.	PUNCT
fbem-1274	210	1	how	how	SCONJ
fbem-1274	210	2	to	to	PART
fbem-1274	210	3	strengthen	strengthen	VERB
fbem-1274	210	4	my	my	PRON
fbem-1274	210	5	country	country	NOUN
fbem-1274	210	6	's	's	PART
fbem-1274	210	7	government	government	NOUN
fbem-1274	210	8	audit	audit	NOUN
fbem-1274	210	9	supervision	supervision	NOUN
fbem-1274	210	10	under	under	ADP
fbem-1274	210	11	the	the	DET
fbem-1274	210	12	background	background	NOUN
fbem-1274	210	13	of	of	ADP
fbem-1274	210	14	"	"	PUNCT
fbem-1274	210	15	big	big	ADJ
fbem-1274	210	16	data	datum	NOUN
fbem-1274	210	17	"	"	PUNCT
fbem-1274	210	18	era	era	NOUN
fbem-1274	211	1	[	[	X
fbem-1274	212	1	j	j	X
fbem-1274	212	2	]	]	X
fbem-1274	212	3	.	.	PUNCT
fbem-1274	213	1	china	china	PROPN
fbem-1274	213	2	collective	collective	ADJ
fbem-1274	213	3	economy	economy	NOUN
fbem-1274	213	4	,	,	PUNCT
fbem-1274	213	5	2016(31):31	2016(31):31	NUM
fbem-1274	213	6	-	-	SYM
fbem-1274	213	7	32	32	NUM
fbem-1274	213	8	.	.	PUNCT
fbem-1274	214	1	[	[	X
fbem-1274	214	2	5	5	X
fbem-1274	214	3	]	]	X
fbem-1274	214	4	liu	liu	PROPN
fbem-1274	214	5	na	na	PROPN
fbem-1274	214	6	.	.	NOUN
fbem-1274	214	7	reasons	reason	NOUN
fbem-1274	214	8	and	and	CCONJ
fbem-1274	214	9	strategies	strategy	NOUN
fbem-1274	214	10	for	for	ADP
fbem-1274	214	11	government	government	NOUN
fbem-1274	214	12	auditing	auditing	NOUN
fbem-1274	214	13	reform	reform	NOUN
fbem-1274	214	14	under	under	ADP
fbem-1274	214	15	the	the	DET
fbem-1274	214	16	background	background	NOUN
fbem-1274	214	17	of	of	ADP
fbem-1274	214	18	big	big	ADJ
fbem-1274	214	19	data	datum	NOUN
fbem-1274	215	1	[	[	X
fbem-1274	215	2	j	j	X
fbem-1274	215	3	]	]	X
fbem-1274	215	4	.	.	PUNCT
fbem-1274	216	1	finance	finance	NOUN
fbem-1274	216	2	and	and	CCONJ
fbem-1274	216	3	accounting	accounting	NOUN
fbem-1274	216	4	communications	communication	NOUN
fbem-1274	216	5	,	,	PUNCT
fbem-1274	216	6	2017	2017	NUM
fbem-1274	216	7	,	,	PUNCT
fbem-1274	216	8	(	(	PUNCT
fbem-1274	216	9	10	10	NUM
fbem-1274	216	10	):	):	PUNCT
fbem-1274	216	11	75	75	NUM
fbem-1274	216	12	-	-	SYM
fbem-1274	216	13	77	77	NUM
fbem-1274	216	14	.	.	PUNCT
fbem-1274	217	1	[	[	X
fbem-1274	217	2	6	6	X
fbem-1274	217	3	]	]	PUNCT
fbem-1274	217	4	zheng	zheng	PROPN
fbem-1274	217	5	dengjin	dengjin	PROPN
fbem-1274	217	6	,	,	PUNCT
fbem-1274	217	7	yan	yan	PROPN
fbem-1274	217	8	tianyi	tianyi	PROPN
fbem-1274	217	9	.	.	PUNCT
fbem-1274	218	1	accounting	account	VERB
fbem-1274	218	2	conservatism	conservatism	NOUN
fbem-1274	218	3	,	,	PUNCT
fbem-1274	218	4	audit	audit	NOUN
fbem-1274	218	5	quality	quality	NOUN
fbem-1274	218	6	and	and	CCONJ
fbem-1274	218	7	debt	debt	NOUN
fbem-1274	218	8	cost	cost	NOUN
fbem-1274	219	1	[	[	X
fbem-1274	219	2	j	j	X
fbem-1274	219	3	]	]	X
fbem-1274	219	4	.	.	PUNCT
fbem-1274	220	1	auditing	audit	VERB
fbem-1274	220	2	research	research	NOUN
fbem-1274	220	3	,	,	PUNCT
fbem-1274	220	4	2016(02):74	2016(02):74	NUM
fbem-1274	220	5	-	-	SYM
fbem-1274	220	6	81	81	NUM
fbem-1274	220	7	.	.	PUNCT
fbem-1274	221	1	[	[	X
fbem-1274	221	2	7	7	X
fbem-1274	221	3	]	]	X
fbem-1274	221	4	wang	wang	PROPN
fbem-1274	221	5	ruyan	ruyan	PROPN
fbem-1274	221	6	,	,	PUNCT
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fbem-1274	221	9	.	.	PUNCT
fbem-1274	222	1	research	research	NOUN
fbem-1274	222	2	on	on	ADP
fbem-1274	222	3	the	the	DET
fbem-1274	222	4	impact	impact	NOUN
fbem-1274	222	5	of	of	ADP
fbem-1274	222	6	government	government	NOUN
fbem-1274	222	7	auditing	auditing	NOUN
fbem-1274	222	8	on	on	ADP
fbem-1274	222	9	the	the	DET
fbem-1274	222	10	innovation	innovation	NOUN
fbem-1274	222	11	performance	performance	NOUN
fbem-1274	222	12	of	of	ADP
fbem-1274	222	13	central	central	ADJ
fbem-1274	222	14	enterprises	enterprise	NOUN
fbem-1274	222	15	[	[	X
fbem-1274	222	16	j	j	X
fbem-1274	222	17	]	]	X
fbem-1274	222	18	.	.	PUNCT
fbem-1274	223	1	international	international	PROPN
fbem-1274	223	2	business	business	PROPN
fbem-1274	223	3	association	association	PROPN
fbem-1274	223	4	,	,	PUNCT
fbem-1274	223	5	2019(10	2019(10	NUM
fbem-1274	223	6	):	):	PUNCT
fbem-1274	223	7	61	61	NUM
fbem-1274	223	8	-	-	SYM
fbem-1274	223	9	66	66	NUM
fbem-1274	223	10	.	.	PUNCT
fbem-1274	224	1	[	[	X
fbem-1274	224	2	8	8	NUM
fbem-1274	224	3	]	]	SYM
fbem-1274	224	4	wu	wu	PROPN
fbem-1274	224	5	yingyu	yingyu	PROPN
fbem-1274	224	6	,	,	PUNCT
fbem-1274	224	7	cai	cai	PROPN
fbem-1274	224	8	jiali	jiali	PROPN
fbem-1274	224	9	.	.	PUNCT
fbem-1274	225	1	the	the	DET
fbem-1274	225	2	impact	impact	NOUN
fbem-1274	225	3	of	of	ADP
fbem-1274	225	4	cost	cost	NOUN
fbem-1274	225	5	stickiness	stickiness	NOUN
fbem-1274	225	6	on	on	ADP
fbem-1274	225	7	accounting	account	VERB
fbem-1274	225	8	conservatism	conservatism	NOUN
fbem-1274	225	9	:	:	PUNCT
fbem-1274	225	10	from	from	ADP
fbem-1274	225	11	the	the	DET
fbem-1274	225	12	perspective	perspective	NOUN
fbem-1274	225	13	of	of	ADP
fbem-1274	225	14	asymmetric	asymmetric	ADJ
fbem-1274	225	15	earnings	earning	NOUN
fbem-1274	225	16	response	response	NOUN
fbem-1274	226	1	[	[	X
fbem-1274	226	2	j	j	X
fbem-1274	226	3	]	]	X
fbem-1274	226	4	.	.	PUNCT
fbem-1274	227	1	journal	journal	PROPN
fbem-1274	227	2	of	of	ADP
fbem-1274	227	3	southeast	southeast	PROPN
fbem-1274	227	4	university	university	PROPN
fbem-1274	227	5	(	(	PUNCT
fbem-1274	227	6	philosophy	philosophy	NOUN
fbem-1274	227	7	and	and	CCONJ
fbem-1274	227	8	social	social	ADJ
fbem-1274	227	9	sciences	science	NOUN
fbem-1274	227	10	edition	edition	NOUN
fbem-1274	227	11	)	)	PUNCT
fbem-1274	227	12	,	,	PUNCT
fbem-1274	227	13	2017,19(06):5461	2017,19(06):5461	NUM
fbem-1274	227	14	+	+	NOUN
fbem-1274	227	15	147	147	NUM
fbem-1274	227	16	.	.	PUNCT
fbem-1274	228	1	[	[	X
fbem-1274	228	2	9	9	X
fbem-1274	228	3	]	]	X
fbem-1274	228	4	liu	liu	PROPN
fbem-1274	228	5	zhanshuang	zhanshuang	PROPN
fbem-1274	228	6	.	.	PUNCT
fbem-1274	229	1	government	government	NOUN
fbem-1274	229	2	audit	audit	NOUN
fbem-1274	229	3	,	,	PUNCT
fbem-1274	229	4	internal	internal	ADJ
fbem-1274	229	5	control	control	NOUN
fbem-1274	229	6	and	and	CCONJ
fbem-1274	229	7	innovation	innovation	NOUN
fbem-1274	229	8	of	of	ADP
fbem-1274	229	9	state	state	NOUN
fbem-1274	229	10	-	-	PUNCT
fbem-1274	229	11	owned	own	VERB
fbem-1274	229	12	enterprises	enterprise	NOUN
fbem-1274	230	1	[	[	X
fbem-1274	230	2	j	j	X
fbem-1274	230	3	]	]	X
fbem-1274	230	4	.	.	PUNCT
fbem-1274	231	1	finance	finance	NOUN
fbem-1274	231	2	and	and	CCONJ
fbem-1274	231	3	accounting	accounting	NOUN
fbem-1274	231	4	communications	communication	NOUN
fbem-1274	231	5	,	,	PUNCT
fbem-1274	231	6	2020(17	2020(17	NUM
fbem-1274	231	7	):	):	PUNCT
fbem-1274	231	8	64	64	NUM
fbem-1274	231	9	-	-	SYM
fbem-1274	231	10	67	67	NUM
fbem-1274	231	11	.	.	PUNCT
fbem-1274	232	1	[	[	X
fbem-1274	232	2	10	10	NUM
fbem-1274	232	3	]	]	X
fbem-1274	232	4	yang	yang	PROPN
fbem-1274	232	5	deming	deming	PROPN
fbem-1274	232	6	,	,	PUNCT
fbem-1274	232	7	zhao	zhao	X
fbem-1274	232	8	can	can	AUX
fbem-1274	232	9	.	.	PUNCT
fbem-1274	233	1	why	why	SCONJ
fbem-1274	233	2	do	do	AUX
fbem-1274	233	3	executives	executive	NOUN
fbem-1274	233	4	of	of	ADP
fbem-1274	233	5	state	state	NOUN
fbem-1274	233	6	-	-	PUNCT
fbem-1274	233	7	owned	own	VERB
fbem-1274	233	8	enterprises	enterprise	NOUN
fbem-1274	233	9	breed	breed	VERB
fbem-1274	233	10	hidden	hide	VERB
fbem-1274	233	11	corruption	corruption	NOUN
fbem-1274	233	12	?	?	PUNCT
fbem-1274	234	1	[	[	X
fbem-1274	234	2	j	j	X
fbem-1274	234	3	]	]	X
fbem-1274	234	4	.	.	PUNCT
fbem-1274	235	1	economic	economic	ADJ
fbem-1274	235	2	management	management	NOUN
fbem-1274	235	3	,	,	PUNCT
fbem-1274	235	4	2014	2014	NUM
fbem-1274	235	5	,	,	PUNCT
fbem-1274	235	6	36(10	36(10	NUM
fbem-1274	235	7	):	):	PUNCT
fbem-1274	235	8	64	64	NUM
fbem-1274	235	9	-	-	SYM
fbem-1274	235	10	74	74	NUM
fbem-1274	235	11	.	.	PUNCT
fbem-1274	236	1	[	[	X
fbem-1274	236	2	11	11	NUM
fbem-1274	236	3	]	]	X
fbem-1274	236	4	dai	dai	PROPN
fbem-1274	236	5	l	l	PROPN
fbem-1274	236	6	,	,	PUNCT
fbem-1274	236	7	parwada	parwada	PROPN
fbem-1274	236	8	j	j	PROPN
fbem-1274	236	9	t	t	PROPN
fbem-1274	236	10	,	,	PUNCT
fbem-1274	236	11	zhang	zhang	PROPN
fbem-1274	236	12	b.	b.	PROPN
fbem-1274	237	1	the	the	DET
fbem-1274	237	2	governance	governance	NOUN
fbem-1274	237	3	effect	effect	NOUN
fbem-1274	237	4	of	of	ADP
fbem-1274	237	5	the	the	DET
fbem-1274	237	6	media	medium	NOUN
fbem-1274	237	7	’s	’s	PART
fbem-1274	237	8	news	news	NOUN
fbem-1274	237	9	dissemination	dissemination	NOUN
fbem-1274	237	10	role	role	NOUN
fbem-1274	237	11	:	:	PUNCT
fbem-1274	237	12	evidence	evidence	NOUN
fbem-1274	237	13	from	from	ADP
fbem-1274	237	14	insider	insider	NOUN
fbem-1274	237	15	trading	trading	NOUN
fbem-1274	238	1	[	[	X
fbem-1274	238	2	j	j	X
fbem-1274	238	3	]	]	X
fbem-1274	238	4	.	.	PUNCT
fbem-1274	239	1	journal	journal	PROPN
fbem-1274	239	2	of	of	ADP
fbem-1274	239	3	accounting	accounting	NOUN
fbem-1274	239	4	research	research	NOUN
fbem-1274	239	5	,	,	PUNCT
fbem-1274	239	6	2015	2015	NUM
fbem-1274	239	7	,	,	PUNCT
fbem-1274	239	8	53(2	53(2	NUM
fbem-1274	239	9	):	):	PUNCT
fbem-1274	239	10	331	331	NUM
fbem-1274	239	11	366	366	NUM
fbem-1274	239	12	.	.	PUNCT
fbem-1274	240	1	[	[	X
fbem-1274	240	2	12	12	NUM
fbem-1274	240	3	]	]	X
fbem-1274	240	4	luo	luo	PROPN
fbem-1274	240	5	shanmei	shanmei	PROPN
fbem-1274	240	6	,	,	PUNCT
fbem-1274	240	7	li	li	PROPN
fbem-1274	240	8	minghui	minghui	PROPN
fbem-1274	240	9	.	.	PUNCT
fbem-1274	241	1	social	social	ADJ
fbem-1274	241	2	responsibility	responsibility	NOUN
fbem-1274	241	3	information	information	NOUN
fbem-1274	241	4	disclosure	disclosure	NOUN
fbem-1274	241	5	,	,	PUNCT
fbem-1274	241	6	auditor	auditor	NOUN
fbem-1274	241	7	selection	selection	NOUN
fbem-1274	241	8	and	and	CCONJ
fbem-1274	241	9	financing	financing	NOUN
fbem-1274	241	10	constraints	constraint	NOUN
fbem-1274	241	11	:	:	PUNCT
fbem-1274	241	12	new	new	ADJ
fbem-1274	241	13	evidence	evidence	NOUN
fbem-1274	241	14	from	from	ADP
fbem-1274	241	15	the	the	DET
fbem-1274	241	16	a	a	DET
fbem-1274	241	17	-	-	PUNCT
fbem-1274	241	18	share	share	NOUN
fbem-1274	241	19	market	market	NOUN
fbem-1274	242	1	[	[	X
fbem-1274	242	2	j	j	X
fbem-1274	242	3	]	]	X
fbem-1274	242	4	.	.	PUNCT
fbem-1274	243	1	journal	journal	PROPN
fbem-1274	243	2	of	of	ADP
fbem-1274	243	3	shanxi	shanxi	PROPN
fbem-1274	243	4	university	university	PROPN
fbem-1274	243	5	of	of	ADP
fbem-1274	243	6	finance	finance	NOUN
fbem-1274	243	7	and	and	CCONJ
fbem-1274	243	8	economics	economic	NOUN
fbem-1274	243	9	,	,	PUNCT
fbem-1274	243	10	2015	2015	NUM
fbem-1274	243	11	,	,	PUNCT
fbem-1274	243	12	37(02	37(02	NUM
fbem-1274	243	13	):	):	PUNCT
fbem-1274	243	14	105	105	NUM
fbem-1274	243	15	-	-	SYM
fbem-1274	243	16	115	115	NUM
fbem-1274	243	17	.	.	PUNCT
fbem-1274	244	1	[	[	X
fbem-1274	244	2	13	13	NUM
fbem-1274	244	3	]	]	SYM
fbem-1274	244	4	li	li	PROPN
fbem-1274	244	5	jiangtao	jiangtao	PROPN
fbem-1274	244	6	.	.	PUNCT
fbem-1274	245	1	the	the	DET
fbem-1274	245	2	influence	influence	NOUN
fbem-1274	245	3	of	of	ADP
fbem-1274	245	4	mandatory	mandatory	ADJ
fbem-1274	245	5	implementation	implementation	NOUN
fbem-1274	245	6	of	of	ADP
fbem-1274	245	7	internal	internal	ADJ
fbem-1274	245	8	control	control	NOUN
fbem-1274	245	9	on	on	ADP
fbem-1274	245	10	real	real	ADJ
fbem-1274	245	11	activity	activity	NOUN
fbem-1274	245	12	earnings	earning	NOUN
fbem-1274	245	13	management	management	NOUN
fbem-1274	246	1	[	[	X
fbem-1274	246	2	d	d	X
fbem-1274	246	3	]	]	X
fbem-1274	246	4	.	.	PUNCT
fbem-1274	247	1	jiangxi	jiangxi	PROPN
fbem-1274	247	2	university	university	PROPN
fbem-1274	247	3	of	of	ADP
fbem-1274	247	4	finance	finance	NOUN
fbem-1274	247	5	and	and	CCONJ
fbem-1274	247	6	economics	economic	NOUN
fbem-1274	247	7	,	,	PUNCT
fbem-1274	247	8	2014	2014	NUM
fbem-1274	247	9	.	.	PUNCT
fbem-1274	248	1	[	[	X
fbem-1274	248	2	14	14	NUM
fbem-1274	248	3	]	]	X
fbem-1274	248	4	liu	liu	PROPN
fbem-1274	248	5	zhanshuang	zhanshuang	PROPN
fbem-1274	248	6	.	.	PUNCT
fbem-1274	249	1	government	government	NOUN
fbem-1274	249	2	audit	audit	NOUN
fbem-1274	249	3	,	,	PUNCT
fbem-1274	249	4	internal	internal	ADJ
fbem-1274	249	5	control	control	NOUN
fbem-1274	249	6	and	and	CCONJ
fbem-1274	249	7	innovation	innovation	NOUN
fbem-1274	249	8	of	of	ADP
fbem-1274	249	9	state	state	NOUN
fbem-1274	249	10	-	-	PUNCT
fbem-1274	249	11	owned	own	VERB
fbem-1274	249	12	enterprises	enterprise	NOUN
fbem-1274	250	1	[	[	X
fbem-1274	250	2	j	j	X
fbem-1274	250	3	]	]	X
fbem-1274	250	4	.	.	PUNCT
fbem-1274	251	1	finance	finance	NOUN
fbem-1274	251	2	and	and	CCONJ
fbem-1274	251	3	accounting	accounting	NOUN
fbem-1274	251	4	communications	communication	NOUN
fbem-1274	251	5	,	,	PUNCT
fbem-1274	251	6	2020(17	2020(17	NUM
fbem-1274	251	7	):	):	PUNCT
fbem-1274	251	8	64	64	NUM
fbem-1274	251	9	-	-	SYM
fbem-1274	251	10	67	67	NUM
fbem-1274	251	11	.	.	PUNCT
fbem-1274	252	1	[	[	X
fbem-1274	252	2	15	15	NUM
fbem-1274	252	3	]	]	X
fbem-1274	252	4	chu	chu	PROPN
fbem-1274	252	5	jian	jian	PROPN
fbem-1274	252	6	,	,	PUNCT
fbem-1274	252	7	fang	fang	PROPN
fbem-1274	252	8	junxiong	junxiong	PROPN
fbem-1274	252	9	,	,	PUNCT
fbem-1274	252	10	qin	qin	PROPN
fbem-1274	252	11	xuan	xuan	PROPN
fbem-1274	252	12	.	.	PUNCT
fbem-1274	253	1	can	can	AUX
fbem-1274	253	2	government	government	NOUN
fbem-1274	253	3	auditing	auditing	NOUN
fbem-1274	253	4	promote	promote	NOUN
fbem-1274	253	5	innovation	innovation	NOUN
fbem-1274	253	6	in	in	ADP
fbem-1274	253	7	state	state	NOUN
fbem-1274	253	8	-	-	PUNCT
fbem-1274	253	9	owned	own	VERB
fbem-1274	253	10	enterprises	enterprise	NOUN
fbem-1274	253	11	?	?	PUNCT
fbem-1274	254	1	[	[	X
fbem-1274	254	2	j	j	X
fbem-1274	254	3	]	]	X
fbem-1274	254	4	.	.	PUNCT
fbem-1274	255	1	auditing	auditing	NOUN
fbem-1274	255	2	and	and	CCONJ
fbem-1274	255	3	economic	economic	ADJ
fbem-1274	255	4	research	research	NOUN
fbem-1274	255	5	,	,	PUNCT
fbem-1274	255	6	2018	2018	NUM
fbem-1274	255	7	,	,	PUNCT
fbem-1274	255	8	33(06	33(06	NUM
fbem-1274	255	9	):	):	PUNCT
fbem-1274	255	10	10	10	NUM
fbem-1274	255	11	-	-	SYM
fbem-1274	255	12	21	21	NUM
fbem-1274	255	13	.	.	PUNCT
fbem-1274	256	1	[	[	X
fbem-1274	256	2	16	16	NUM
fbem-1274	256	3	]	]	X
fbem-1274	256	4	liu	liu	PROPN
fbem-1274	256	5	jinhao	jinhao	PROPN
fbem-1274	256	6	.	.	PUNCT
fbem-1274	257	1	research	research	NOUN
fbem-1274	257	2	on	on	ADP
fbem-1274	257	3	the	the	DET
fbem-1274	257	4	coordination	coordination	NOUN
fbem-1274	257	5	mechanism	mechanism	NOUN
fbem-1274	257	6	of	of	ADP
fbem-1274	257	7	environmental	environmental	ADJ
fbem-1274	257	8	audit	audit	NOUN
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fbem-1274	257	11	background	background	NOUN
fbem-1274	257	12	of	of	ADP
fbem-1274	257	13	full	full	ADJ
fbem-1274	257	14	audit	audit	NOUN
fbem-1274	257	15	coverage	coverage	NOUN
fbem-1274	258	1	[	[	X
fbem-1274	258	2	j	j	X
fbem-1274	258	3	]	]	X
fbem-1274	258	4	.	.	PUNCT
fbem-1274	259	1	northern	northern	ADJ
fbem-1274	259	2	economic	economic	ADJ
fbem-1274	259	3	and	and	CCONJ
fbem-1274	259	4	trade	trade	NOUN
fbem-1274	259	5	,	,	PUNCT
fbem-1274	259	6	2021(01	2021(01	NUM
fbem-1274	259	7	):	):	PUNCT
fbem-1274	259	8	14	14	NUM
fbem-1274	259	9	-	-	SYM
fbem-1274	259	10	16	16	NUM
fbem-1274	259	11	.	.	PUNCT
fbem-1274	259	12	100	100	NUM
fbem-1274	260	1	[	[	X
fbem-1274	260	2	17	17	NUM
fbem-1274	260	3	]	]	PUNCT
fbem-1274	260	4	kirkley	kirkley	PROPN
fbem-1274	260	5	j	j	PROPN
fbem-1274	260	6	,	,	PUNCT
fbem-1274	260	7	morrison	morrison	PROPN
fbem-1274	260	8	paul	paul	PROPN
fbem-1274	260	9	c	c	PROPN
fbem-1274	260	10	j	j	PROPN
fbem-1274	260	11	,	,	PUNCT
fbem-1274	260	12	squires	squire	NOUN
fbem-1274	260	13	d.	d.	PROPN
fbem-1274	260	14	deterministic	deterministic	PROPN
fbem-1274	260	15	and	and	CCONJ
fbem-1274	260	16	stochastic	stochastic	ADJ
fbem-1274	260	17	capacity	capacity	NOUN
fbem-1274	260	18	estimation	estimation	NOUN
fbem-1274	260	19	for	for	ADP
fbem-1274	260	20	fishery	fishery	NOUN
fbem-1274	260	21	capacity	capacity	NOUN
fbem-1274	260	22	reduction	reduction	NOUN
fbem-1274	261	1	[	[	X
fbem-1274	261	2	j	j	X
fbem-1274	261	3	]	]	X
fbem-1274	261	4	.	.	PUNCT
fbem-1274	262	1	marine	marine	ADJ
fbem-1274	262	2	resource	resource	NOUN
fbem-1274	262	3	economics	economic	NOUN
fbem-1274	262	4	,	,	PUNCT
fbem-1274	262	5	2004	2004	NUM
fbem-1274	262	6	,	,	PUNCT
fbem-1274	262	7	19(3	19(3	NUM
fbem-1274	262	8	):	):	PUNCT
fbem-1274	262	9	271	271	NUM
fbem-1274	262	10	294	294	NUM
fbem-1274	262	11	.	.	PUNCT
fbem-1274	263	1	[	[	X
fbem-1274	263	2	18	18	NUM
fbem-1274	263	3	]	]	X
fbem-1274	263	4	liu	liu	PROPN
fbem-1274	263	5	mingxia	mingxia	PROPN
fbem-1274	263	6	.	.	PUNCT
fbem-1274	264	1	challenges	challenge	NOUN
fbem-1274	264	2	and	and	CCONJ
fbem-1274	264	3	countermeasures	countermeasure	NOUN
fbem-1274	264	4	facing	face	VERB
fbem-1274	264	5	audit	audit	NOUN
fbem-1274	264	6	work	work	NOUN
fbem-1274	264	7	under	under	ADP
fbem-1274	264	8	the	the	DET
fbem-1274	264	9	background	background	NOUN
fbem-1274	264	10	of	of	ADP
fbem-1274	264	11	big	big	ADJ
fbem-1274	264	12	data	datum	NOUN
fbem-1274	264	13	[	[	X
fbem-1274	264	14	j	j	X
fbem-1274	264	15	]	]	X
fbem-1274	264	16	.	.	PUNCT
fbem-1274	265	1	china	china	PROPN
fbem-1274	265	2	market	market	PROPN
fbem-1274	265	3	,	,	PUNCT
fbem-1274	265	4	2020(36):186	2020(36):186	PROPN
fbem-1274	265	5	-	-	SYM
fbem-1274	265	6	187	187	NUM
fbem-1274	265	7	.	.	PUNCT
fbem-1274	266	1	[	[	X
fbem-1274	266	2	19	19	NUM
fbem-1274	266	3	]	]	X
fbem-1274	266	4	xiao	xiao	PROPN
fbem-1274	266	5	chunfeng	chunfeng	PROPN
fbem-1274	266	6	.	.	PUNCT
fbem-1274	267	1	opportunities	opportunity	NOUN
fbem-1274	267	2	and	and	CCONJ
fbem-1274	267	3	challenges	challenge	NOUN
fbem-1274	267	4	faced	face	VERB
fbem-1274	267	5	by	by	ADP
fbem-1274	267	6	government	government	NOUN
fbem-1274	267	7	auditing	auditing	NOUN
fbem-1274	267	8	under	under	ADP
fbem-1274	267	9	the	the	DET
fbem-1274	267	10	background	background	NOUN
fbem-1274	267	11	of	of	ADP
fbem-1274	267	12	big	big	ADJ
fbem-1274	267	13	data	datum	NOUN
fbem-1274	268	1	[	[	X
fbem-1274	268	2	j	j	X
fbem-1274	268	3	]	]	X
fbem-1274	268	4	.	.	PUNCT
fbem-1274	269	1	finance	finance	NOUN
fbem-1274	269	2	and	and	CCONJ
fbem-1274	269	3	accounting	accounting	NOUN
fbem-1274	269	4	learning	learning	NOUN
fbem-1274	269	5	,	,	PUNCT
fbem-1274	269	6	2020(34):131	2020(34):131	PROPN
fbem-1274	269	7	-	-	SYM
fbem-1274	269	8	132	132	NUM
fbem-1274	269	9	.	.	PUNCT
fbem-1274	270	1	[	[	X
fbem-1274	270	2	20	20	NUM
fbem-1274	270	3	]	]	X
fbem-1274	270	4	chen	chen	PROPN
fbem-1274	270	5	zhengfang	zhengfang	PROPN
fbem-1274	270	6	.	.	PUNCT
fbem-1274	271	1	research	research	NOUN
fbem-1274	271	2	on	on	ADP
fbem-1274	271	3	the	the	DET
fbem-1274	271	4	innovation	innovation	NOUN
fbem-1274	271	5	of	of	ADP
fbem-1274	271	6	audit	audit	NOUN
fbem-1274	271	7	methods	method	NOUN
fbem-1274	271	8	for	for	ADP
fbem-1274	271	9	government	government	NOUN
fbem-1274	271	10	investment	investment	NOUN
fbem-1274	271	11	projects	project	NOUN
fbem-1274	271	12	in	in	ADP
fbem-1274	271	13	the	the	DET
fbem-1274	271	14	era	era	NOUN
fbem-1274	271	15	of	of	ADP
fbem-1274	271	16	big	big	ADJ
fbem-1274	271	17	data	datum	NOUN
fbem-1274	272	1	[	[	X
fbem-1274	272	2	j	j	X
fbem-1274	272	3	]	]	X
fbem-1274	272	4	.	.	PUNCT
fbem-1274	273	1	finance	finance	NOUN
fbem-1274	273	2	and	and	CCONJ
fbem-1274	273	3	economics	economic	NOUN
fbem-1274	273	4	,	,	PUNCT
fbem-1274	273	5	2020(34	2020(34	NUM
fbem-1274	273	6	):	):	PUNCT
fbem-1274	273	7	231	231	NUM
fbem-1274	273	8	-	-	SYM
fbem-1274	273	9	232	232	NUM
fbem-1274	273	10	.	.	PUNCT
fbem-1274	274	1	[	[	X
fbem-1274	274	2	21	21	NUM
fbem-1274	274	3	]	]	X
fbem-1274	274	4	li	li	PROPN
fbem-1274	274	5	haiyan	haiyan	PROPN
fbem-1274	274	6	.	.	PUNCT
fbem-1274	275	1	reflections	reflection	NOUN
fbem-1274	275	2	on	on	ADP
fbem-1274	275	3	the	the	DET
fbem-1274	275	4	application	application	NOUN
fbem-1274	275	5	of	of	ADP
fbem-1274	275	6	big	big	ADJ
fbem-1274	275	7	data	datum	NOUN
fbem-1274	275	8	in	in	ADP
fbem-1274	275	9	government	government	NOUN
fbem-1274	275	10	auditing	auditing	NOUN
fbem-1274	276	1	[	[	X
fbem-1274	276	2	j	j	X
fbem-1274	276	3	]	]	X
fbem-1274	276	4	.	.	PUNCT
fbem-1274	277	1	accountants	accountant	NOUN
fbem-1274	277	2	,	,	PUNCT
fbem-1274	277	3	2020(19):52	2020(19):52	NUM
fbem-1274	277	4	-	-	SYM
fbem-1274	277	5	53	53	NUM
fbem-1274	277	6	.	.	PUNCT
fbem-1274	278	1	[	[	X
fbem-1274	278	2	22	22	NUM
fbem-1274	278	3	]	]	X
fbem-1274	278	4	liu	liu	PROPN
fbem-1274	278	5	xiguo	xiguo	PROPN
fbem-1274	278	6	,	,	PUNCT
fbem-1274	278	7	zhao	zhao	PROPN
fbem-1274	278	8	ying	ying	PROPN
fbem-1274	278	9	,	,	PUNCT
fbem-1274	278	10	li	li	PROPN
fbem-1274	278	11	lihua	lihua	PROPN
fbem-1274	278	12	.	.	PUNCT
fbem-1274	279	1	government	government	NOUN
fbem-1274	279	2	audit	audit	NOUN
fbem-1274	279	3	,	,	PUNCT
fbem-1274	279	4	internal	internal	ADJ
fbem-1274	279	5	control	control	NOUN
fbem-1274	279	6	and	and	CCONJ
fbem-1274	279	7	enterprise	enterprise	NOUN
fbem-1274	279	8	innovation	innovation	NOUN
fbem-1274	280	1	[	[	X
fbem-1274	280	2	j	j	X
fbem-1274	280	3	]	]	X
fbem-1274	280	4	.	.	PUNCT
fbem-1274	281	1	journal	journal	PROPN
fbem-1274	281	2	of	of	ADP
fbem-1274	281	3	nanjing	nanjing	PROPN
fbem-1274	281	4	audit	audit	PROPN
fbem-1274	281	5	university	university	NOUN
fbem-1274	281	6	,	,	PUNCT
fbem-1274	281	7	2020	2020	NUM
fbem-1274	281	8	,	,	PUNCT
fbem-1274	281	9	17(05	17(05	NUM
fbem-1274	281	10	):	):	PUNCT
fbem-1274	281	11	20	20	NUM
fbem-1274	281	12	-	-	SYM
fbem-1274	281	13	28	28	NUM
fbem-1274	281	14	.	.	PUNCT
fbem-1274	282	1	[	[	X
fbem-1274	282	2	23	23	NUM
fbem-1274	282	3	]	]	X
fbem-1274	282	4	dong	dong	PROPN
fbem-1274	282	5	zhizhi	zhizhi	PROPN
fbem-1274	282	6	,	,	PUNCT
fbem-1274	282	7	zhang	zhang	PROPN
fbem-1274	282	8	zenglian	zenglian	PROPN
fbem-1274	282	9	.	.	PUNCT
fbem-1274	283	1	the	the	DET
fbem-1274	283	2	impact	impact	NOUN
fbem-1274	283	3	of	of	ADP
fbem-1274	283	4	government	government	NOUN
fbem-1274	283	5	auditing	auditing	NOUN
fbem-1274	283	6	on	on	ADP
fbem-1274	283	7	the	the	DET
fbem-1274	283	8	high	high	ADJ
fbem-1274	283	9	-	-	PUNCT
fbem-1274	283	10	quality	quality	NOUN
fbem-1274	283	11	development	development	NOUN
fbem-1274	283	12	of	of	ADP
fbem-1274	283	13	enterprises	enterprise	NOUN
fbem-1274	283	14	:	:	PUNCT
fbem-1274	283	15	an	an	DET
fbem-1274	283	16	empirical	empirical	ADJ
fbem-1274	283	17	analysis	analysis	NOUN
fbem-1274	283	18	based	base	VERB
fbem-1274	283	19	on	on	ADP
fbem-1274	283	20	the	the	DET
fbem-1274	283	21	announcement	announcement	NOUN
fbem-1274	283	22	of	of	ADP
fbem-1274	283	23	the	the	DET
fbem-1274	283	24	audit	audit	NOUN
fbem-1274	283	25	results	result	NOUN
fbem-1274	283	26	of	of	ADP
fbem-1274	283	27	central	central	ADJ
fbem-1274	283	28	enterprises	enterprise	NOUN
fbem-1274	283	29	by	by	ADP
fbem-1274	283	30	the	the	DET
fbem-1274	283	31	national	national	ADJ
fbem-1274	283	32	audit	audit	PROPN
fbem-1274	283	33	office	office	NOUN
fbem-1274	284	1	[	[	X
fbem-1274	284	2	j	j	X
fbem-1274	284	3	]	]	X
fbem-1274	284	4	.	.	PUNCT
fbem-1274	285	1	auditing	auditing	NOUN
fbem-1274	285	2	and	and	CCONJ
fbem-1274	285	3	economic	economic	ADJ
fbem-1274	285	4	research	research	NOUN
fbem-1274	285	5	,	,	PUNCT
fbem-1274	285	6	2021	2021	NUM
fbem-1274	285	7	,	,	PUNCT
fbem-1274	285	8	36(01	36(01	NUM
fbem-1274	285	9	):	):	PUNCT
fbem-1274	285	10	1	1	NUM
fbem-1274	285	11	-	-	SYM
fbem-1274	285	12	10	10	NUM
fbem-1274	285	13	.	.	PUNCT
fbem-1274	286	1	[	[	X
fbem-1274	286	2	24	24	NUM
fbem-1274	286	3	]	]	X
fbem-1274	286	4	liu	liu	PROPN
fbem-1274	286	5	xiguo	xiguo	PROPN
fbem-1274	286	6	,	,	PUNCT
fbem-1274	286	7	zhao	zhao	PROPN
fbem-1274	286	8	ying	ying	PROPN
fbem-1274	286	9	,	,	PUNCT
fbem-1274	286	10	li	li	PROPN
fbem-1274	286	11	lihua	lihua	PROPN
fbem-1274	286	12	.	.	PUNCT
fbem-1274	287	1	government	government	NOUN
fbem-1274	287	2	audit	audit	NOUN
fbem-1274	287	3	,	,	PUNCT
fbem-1274	287	4	internal	internal	ADJ
fbem-1274	287	5	control	control	NOUN
fbem-1274	287	6	and	and	CCONJ
fbem-1274	287	7	enterprise	enterprise	NOUN
fbem-1274	287	8	innovation	innovation	NOUN
fbem-1274	288	1	[	[	X
fbem-1274	288	2	j	j	X
fbem-1274	288	3	]	]	X
fbem-1274	288	4	.	.	PUNCT
fbem-1274	289	1	journal	journal	PROPN
fbem-1274	289	2	of	of	ADP
fbem-1274	289	3	nanjing	nanjing	PROPN
fbem-1274	289	4	audit	audit	PROPN
fbem-1274	289	5	university	university	NOUN
fbem-1274	289	6	,	,	PUNCT
fbem-1274	289	7	2020	2020	NUM
fbem-1274	289	8	,	,	PUNCT
fbem-1274	289	9	17(05	17(05	NUM
fbem-1274	289	10	):	):	PUNCT
fbem-1274	289	11	20	20	NUM
fbem-1274	289	12	-	-	SYM
fbem-1274	289	13	28	28	NUM
fbem-1274	289	14	.	.	PUNCT
fbem-1274	290	1	[	[	X
fbem-1274	290	2	25	25	NUM
fbem-1274	290	3	]	]	X
fbem-1274	290	4	li	li	PROPN
fbem-1274	290	5	yunong	yunong	PROPN
fbem-1274	290	6	.	.	PUNCT
fbem-1274	291	1	research	research	NOUN
fbem-1274	291	2	on	on	ADP
fbem-1274	291	3	the	the	DET
fbem-1274	291	4	relationship	relationship	NOUN
fbem-1274	291	5	between	between	ADP
fbem-1274	291	6	government	government	NOUN
fbem-1274	291	7	auditing	auditing	NOUN
fbem-1274	291	8	,	,	PUNCT
fbem-1274	291	9	government	government	NOUN
fbem-1274	291	10	governance	governance	NOUN
fbem-1274	291	11	efficiency	efficiency	NOUN
fbem-1274	291	12	and	and	CCONJ
fbem-1274	291	13	economic	economic	ADJ
fbem-1274	291	14	development	development	NOUN
fbem-1274	292	1	[	[	X
fbem-1274	292	2	d	d	X
fbem-1274	292	3	]	]	X
fbem-1274	292	4	.	.	PUNCT
fbem-1274	293	1	jilin	jilin	PROPN
fbem-1274	293	2	university	university	PROPN
fbem-1274	293	3	of	of	ADP
fbem-1274	293	4	finance	finance	NOUN
fbem-1274	293	5	and	and	CCONJ
fbem-1274	293	6	economics	economic	NOUN
fbem-1274	293	7	,	,	PUNCT
fbem-1274	293	8	2020	2020	NUM
fbem-1274	293	9	.	.	PUNCT
fbem-1274	294	1	[	[	X
fbem-1274	294	2	26	26	NUM
fbem-1274	294	3	]	]	X
fbem-1274	294	4	ashbaugh	ashbaugh	NOUN
fbem-1274	294	5	-	-	PUNCT
fbem-1274	294	6	skaife	skaife	NOUN
fbem-1274	294	7	,	,	PUNCT
fbem-1274	294	8	h.	h.	PROPN
fbem-1274	294	9	,	,	PUNCT
fbem-1274	294	10	collins	collins	PROPN
fbem-1274	294	11	,	,	PUNCT
fbem-1274	294	12	d.	d.	PROPN
fbem-1274	294	13	w.	w.	PROPN
fbem-1274	294	14	,	,	PUNCT
fbem-1274	294	15	kinney	kinney	PROPN
fbem-1274	294	16	,	,	PUNCT
fbem-1274	294	17	w.	w.	PROPN
fbem-1274	294	18	r.	r.	PROPN
fbem-1274	294	19	,	,	PUNCT
fbem-1274	294	20	lafond	lafond	PROPN
fbem-1274	294	21	,	,	PUNCT
fbem-1274	294	22	r	r	NOUN
fbem-1274	294	23	..	..	PUNCT
fbem-1274	294	24	the	the	DET
fbem-1274	294	25	effect	effect	NOUN
fbem-1274	294	26	of	of	ADP
fbem-1274	294	27	sox	sox	PROPN
fbem-1274	294	28	internal	internal	ADJ
fbem-1274	294	29	control	control	NOUN
fbem-1274	294	30	deficiencies	deficiency	NOUN
fbem-1274	294	31	on	on	ADP
fbem-1274	294	32	firm	firm	ADJ
fbem-1274	294	33	risk	risk	NOUN
fbem-1274	294	34	and	and	CCONJ
fbem-1274	294	35	cost	cost	NOUN
fbem-1274	294	36	of	of	ADP
fbem-1274	294	37	equity	equity	NOUN
fbem-1274	294	38	.	.	PUNCT
fbem-1274	295	1	journal	journal	PROPN
fbem-1274	295	2	of	of	ADP
fbem-1274	295	3	accounting	accounting	NOUN
fbem-1274	295	4	research	research	NOUN
fbem-1274	295	5	,	,	PUNCT
fbem-1274	295	6	2009	2009	NUM
fbem-1274	295	7	,	,	PUNCT
fbem-1274	295	8	47(1):1	47(1):1	PROPN
fbem-1274	295	9	-43	-43	PUNCT
fbem-1274	295	10	.	.	PUNCT
fbem-1274	296	1	[	[	X
fbem-1274	296	2	27	27	NUM
fbem-1274	296	3	]	]	X
fbem-1274	296	4	gong	gong	NOUN
fbem-1274	296	5	,	,	PUNCT
fbem-1274	296	6	g.	g.	PROPN
fbem-1274	296	7	,	,	PUNCT
fbem-1274	296	8	ke	ke	PROPN
fbem-1274	296	9	,	,	PUNCT
fbem-1274	296	10	b.	b.	PROPN
fbem-1274	296	11	,	,	PUNCT
fbem-1274	296	12	yu	yu	PROPN
fbem-1274	296	13	,	,	PUNCT
fbem-1274	296	14	y	y	PROPN
fbem-1274	296	15	..	..	PUNCT
fbem-1274	296	16	home	home	NOUN
fbem-1274	296	17	country	country	NOUN
fbem-1274	296	18	investor	investor	NOUN
fbem-1274	296	19	protection	protection	NOUN
fbem-1274	296	20	,	,	PUNCT
fbem-1274	296	21	ownership	ownership	NOUN
fbem-1274	296	22	structure	structure	NOUN
fbem-1274	296	23	and	and	CCONJ
fbem-1274	296	24	cross	cross	ADJ
fbem-1274	296	25	-	-	ADJ
fbem-1274	296	26	listed	listed	ADJ
fbem-1274	296	27	firms	firm	NOUN
fbem-1274	296	28	`	`	PART
fbem-1274	296	29	compliance	compliance	NOUN
fbem-1274	296	30	with	with	ADP
fbem-1274	296	31	sox	sox	NOUN
fbem-1274	296	32	-	-	PUNCT
fbem-1274	296	33	mandated	mandate	VERB
fbem-1274	296	34	internal	internal	ADJ
fbem-1274	296	35	control	control	NOUN
fbem-1274	296	36	deficiency	deficiency	NOUN
fbem-1274	296	37	disclosures	disclosure	NOUN
fbem-1274	296	38	.	.	PUNCT
fbem-1274	297	1	contemporaryaccounting	contemporaryaccounte	VERB
fbem-1274	297	2	research	research	NOUN
fbem-1274	297	3	,	,	PUNCT
fbem-1274	297	4	2013	2013	NUM
fbem-1274	297	5	,	,	PUNCT
fbem-1274	297	6	30(4	30(4	NUM
fbem-1274	297	7	):	):	PUNCT
fbem-1274	297	8	1490	1490	NUM
fbem-1274	297	9	-	-	SYM
fbem-1274	297	10	1523	1523	NUM
fbem-1274	297	11	.	.	PUNCT
fbem-1274	298	1	[	[	X
fbem-1274	298	2	28	28	NUM
fbem-1274	298	3	]	]	X
fbem-1274	298	4	luo	luo	PROPN
fbem-1274	298	5	yun	yun	PROPN
fbem-1274	298	6	.	.	PUNCT
fbem-1274	299	1	the	the	DET
fbem-1274	299	2	influence	influence	NOUN
fbem-1274	299	3	of	of	ADP
fbem-1274	299	4	government	government	NOUN
fbem-1274	299	5	audit	audit	NOUN
fbem-1274	299	6	on	on	ADP
fbem-1274	299	7	the	the	DET
fbem-1274	299	8	internal	internal	ADJ
fbem-1274	299	9	control	control	NOUN
fbem-1274	299	10	and	and	CCONJ
fbem-1274	299	11	performance	performance	NOUN
fbem-1274	299	12	of	of	ADP
fbem-1274	299	13	state	state	NOUN
fbem-1274	299	14	-	-	PUNCT
fbem-1274	299	15	owned	own	VERB
fbem-1274	299	16	enterprises	enterprise	NOUN
fbem-1274	299	17	[	[	X
fbem-1274	299	18	d	d	X
fbem-1274	299	19	]	]	X
fbem-1274	299	20	.	.	PUNCT
fbem-1274	300	1	guangdong	guangdong	PROPN
fbem-1274	300	2	university	university	PROPN
fbem-1274	300	3	of	of	ADP
fbem-1274	300	4	finance	finance	NOUN
fbem-1274	300	5	and	and	CCONJ
fbem-1274	300	6	economics	economic	NOUN
fbem-1274	300	7	,	,	PUNCT
fbem-1274	300	8	2016	2016	NUM
fbem-1274	300	9	.	.	PUNCT
fbem-1274	301	1	[	[	X
fbem-1274	301	2	29	29	NUM
fbem-1274	301	3	]	]	X
fbem-1274	301	4	liu	liu	PROPN
fbem-1274	301	5	wen	wen	PROPN
fbem-1274	301	6	,	,	PUNCT
fbem-1274	301	7	li	li	PROPN
fbem-1274	301	8	yi	yi	PROPN
fbem-1274	301	9	.	.	PUNCT
fbem-1274	302	1	government	government	NOUN
fbem-1274	302	2	auditing	auditing	NOUN
fbem-1274	302	3	in	in	ADP
fbem-1274	302	4	the	the	DET
fbem-1274	302	5	era	era	NOUN
fbem-1274	302	6	of	of	ADP
fbem-1274	302	7	big	big	ADJ
fbem-1274	302	8	data	datum	NOUN
fbem-1274	302	9	:	:	PUNCT
fbem-1274	302	10	opportunities	opportunity	NOUN
fbem-1274	302	11	and	and	CCONJ
fbem-1274	302	12	challenges	challenge	NOUN
fbem-1274	303	1	[	[	X
fbem-1274	303	2	j	j	X
fbem-1274	303	3	]	]	X
fbem-1274	303	4	.	.	PUNCT
fbem-1274	304	1	journal	journal	PROPN
fbem-1274	304	2	of	of	ADP
fbem-1274	304	3	shandong	shandong	PROPN
fbem-1274	304	4	university	university	PROPN
fbem-1274	304	5	of	of	ADP
fbem-1274	304	6	science	science	NOUN
fbem-1274	304	7	and	and	CCONJ
fbem-1274	304	8	technology	technology	NOUN
fbem-1274	304	9	(	(	PUNCT
fbem-1274	304	10	social	social	ADJ
fbem-1274	304	11	science	science	NOUN
fbem-1274	304	12	edition	edition	PROPN
fbem-1274	304	13	)	)	PUNCT
fbem-1274	304	14	,	,	PUNCT
fbem-1274	304	15	2018	2018	NUM
fbem-1274	304	16	,	,	PUNCT
fbem-1274	304	17	20(06	20(06	NUM
fbem-1274	304	18	):	):	PUNCT
fbem-1274	304	19	90	90	NUM
fbem-1274	304	20	-	-	SYM
fbem-1274	304	21	96	96	NUM
fbem-1274	304	22	.	.	PUNCT
fbem-1274	305	1	[	[	X
fbem-1274	305	2	30	30	NUM
fbem-1274	305	3	]	]	X
fbem-1274	305	4	dong	dong	PROPN
fbem-1274	305	5	xiaoqing	xiaoqing	PROPN
fbem-1274	305	6	,	,	PUNCT
fbem-1274	305	7	zhao	zhao	PROPN
fbem-1274	305	8	jian	jian	PROPN
fbem-1274	305	9	,	,	PUNCT
fbem-1274	305	10	yuan	yuan	NOUN
fbem-1274	305	11	pengwei	pengwei	NOUN
fbem-1274	305	12	.	.	PUNCT
fbem-1274	306	1	research	research	NOUN
fbem-1274	306	2	on	on	ADP
fbem-1274	306	3	the	the	DET
fbem-1274	306	4	loss	loss	NOUN
fbem-1274	306	5	of	of	ADP
fbem-1274	306	6	innovation	innovation	NOUN
fbem-1274	306	7	efficiency	efficiency	NOUN
fbem-1274	306	8	of	of	ADP
fbem-1274	306	9	state	state	NOUN
fbem-1274	306	10	-	-	PUNCT
fbem-1274	306	11	owned	own	VERB
fbem-1274	306	12	enterprises	enterprise	NOUN
fbem-1274	306	13	[	[	X
fbem-1274	306	14	j	j	X
fbem-1274	306	15	]	]	X
fbem-1274	306	16	.	.	PUNCT
fbem-1274	307	1	china	china	PROPN
fbem-1274	307	2	industrial	industrial	ADJ
fbem-1274	307	3	economy	economy	NOUN
fbem-1274	307	4	,	,	PUNCT
fbem-1274	307	5	2014(02	2014(02	NUM
fbem-1274	307	6	):	):	PUNCT
fbem-1274	307	7	97	97	NUM
fbem-1274	307	8	-	-	SYM
fbem-1274	307	9	108	108	NUM
fbem-1274	307	10	.	.	PUNCT