id	sid	tid	token	lemma	pos
fbem-1419	1	1	frontiers	frontier	NOUN
fbem-1419	1	2	in	in	ADP
fbem-1419	1	3	business	business	NOUN
fbem-1419	1	4	,	,	PUNCT
fbem-1419	1	5	economics	economic	NOUN
fbem-1419	1	6	and	and	CCONJ
fbem-1419	1	7	management	management	NOUN
fbem-1419	1	8	issn	issn	PROPN
fbem-1419	1	9	:	:	PUNCT
fbem-1419	1	10	2766	2766	NUM
fbem-1419	1	11	-	-	PUNCT
fbem-1419	1	12	824x	824x	NUM
fbem-1419	1	13	|	|	ADJ
fbem-1419	1	14	vol	vol	NOUN
fbem-1419	1	15	.	.	PROPN
fbem-1419	2	1	5	5	NUM
fbem-1419	2	2	,	,	PUNCT
fbem-1419	2	3	no	no	INTJ
fbem-1419	2	4	.	.	NOUN
fbem-1419	2	5	1	1	NUM
fbem-1419	2	6	,	,	PUNCT
fbem-1419	2	7	2022	2022	NUM
fbem-1419	2	8	1	1	NUM
fbem-1419	2	9	the	the	DET
fbem-1419	2	10	design	design	NOUN
fbem-1419	2	11	of	of	ADP
fbem-1419	2	12	china	china	PROPN
fbem-1419	2	13	's	's	PART
fbem-1419	2	14	carbon	carbon	NOUN
fbem-1419	2	15	audit	audit	NOUN
fbem-1419	2	16	framework	framework	NOUN
fbem-1419	2	17	and	and	CCONJ
fbem-1419	2	18	the	the	DET
fbem-1419	2	19	construction	construction	NOUN
fbem-1419	2	20	of	of	ADP
fbem-1419	2	21	the	the	DET
fbem-1419	2	22	implementation	implementation	NOUN
fbem-1419	2	23	path	path	NOUN
fbem-1419	2	24	under	under	ADP
fbem-1419	2	25	the	the	DET
fbem-1419	2	26	"	"	PUNCT
fbem-1419	2	27	double	double	ADJ
fbem-1419	2	28	carbon	carbon	NOUN
fbem-1419	2	29	"	"	PUNCT
fbem-1419	2	30	goal	goal	NOUN
fbem-1419	2	31	wenjing	wenje	VERB
fbem-1419	2	32	li	li	PROPN
fbem-1419	2	33	,	,	PUNCT
fbem-1419	2	34	yali	yali	PROPN
fbem-1419	2	35	guo	guo	PROPN
fbem-1419	2	36	*	*	PROPN
fbem-1419	2	37	school	school	NOUN
fbem-1419	2	38	of	of	ADP
fbem-1419	2	39	economics	economic	NOUN
fbem-1419	2	40	and	and	CCONJ
fbem-1419	2	41	management	management	NOUN
fbem-1419	2	42	,	,	PUNCT
fbem-1419	2	43	southwest	southwest	ADJ
fbem-1419	2	44	petroleum	petroleum	PROPN
fbem-1419	2	45	university	university	PROPN
fbem-1419	2	46	,	,	PUNCT
fbem-1419	2	47	chengdu	chengdu	PROPN
fbem-1419	2	48	,	,	PUNCT
fbem-1419	2	49	610500	610500	NUM
fbem-1419	2	50	,	,	PUNCT
fbem-1419	2	51	china	china	PROPN
fbem-1419	2	52	abstract	abstract	NOUN
fbem-1419	2	53	:	:	PUNCT
fbem-1419	2	54	under	under	ADP
fbem-1419	2	55	the	the	DET
fbem-1419	2	56	goal	goal	NOUN
fbem-1419	2	57	of	of	ADP
fbem-1419	2	58	"	"	PUNCT
fbem-1419	2	59	double	double	ADJ
fbem-1419	2	60	carbon	carbon	NOUN
fbem-1419	2	61	"	"	PUNCT
fbem-1419	2	62	,	,	PUNCT
fbem-1419	2	63	carbon	carbon	NOUN
fbem-1419	2	64	peaking	peaking	NOUN
fbem-1419	2	65	and	and	CCONJ
fbem-1419	2	66	carbon	carbon	NOUN
fbem-1419	2	67	neutral	neutral	ADJ
fbem-1419	2	68	work	work	NOUN
fbem-1419	2	69	has	have	AUX
fbem-1419	2	70	become	become	VERB
fbem-1419	2	71	the	the	DET
fbem-1419	2	72	key	key	ADJ
fbem-1419	2	73	task	task	NOUN
fbem-1419	2	74	specified	specify	VERB
fbem-1419	2	75	in	in	ADP
fbem-1419	2	76	the	the	DET
fbem-1419	2	77	central	central	ADJ
fbem-1419	2	78	economic	economic	ADJ
fbem-1419	2	79	conference	conference	NOUN
fbem-1419	2	80	.	.	PUNCT
fbem-1419	3	1	based	base	VERB
fbem-1419	3	2	on	on	ADP
fbem-1419	3	3	this	this	PRON
fbem-1419	3	4	,	,	PUNCT
fbem-1419	3	5	this	this	DET
fbem-1419	3	6	paper	paper	NOUN
fbem-1419	3	7	analyzes	analyze	VERB
fbem-1419	3	8	the	the	DET
fbem-1419	3	9	current	current	ADJ
fbem-1419	3	10	situation	situation	NOUN
fbem-1419	3	11	and	and	CCONJ
fbem-1419	3	12	obstacles	obstacle	NOUN
fbem-1419	3	13	of	of	ADP
fbem-1419	3	14	carbon	carbon	NOUN
fbem-1419	3	15	audit	audit	NOUN
fbem-1419	3	16	development	development	NOUN
fbem-1419	3	17	in	in	ADP
fbem-1419	3	18	china	china	PROPN
fbem-1419	3	19	,	,	PUNCT
fbem-1419	3	20	constructs	construct	VERB
fbem-1419	3	21	a	a	DET
fbem-1419	3	22	carbon	carbon	NOUN
fbem-1419	3	23	audit	audit	NOUN
fbem-1419	3	24	framework	framework	NOUN
fbem-1419	3	25	for	for	ADP
fbem-1419	3	26	the	the	DET
fbem-1419	3	27	current	current	ADJ
fbem-1419	3	28	situation	situation	NOUN
fbem-1419	3	29	and	and	CCONJ
fbem-1419	3	30	proposes	propose	VERB
fbem-1419	3	31	the	the	DET
fbem-1419	3	32	implementation	implementation	NOUN
fbem-1419	3	33	path	path	NOUN
fbem-1419	3	34	of	of	ADP
fbem-1419	3	35	carbon	carbon	NOUN
fbem-1419	3	36	audit	audit	NOUN
fbem-1419	3	37	:	:	PUNCT
fbem-1419	3	38	firstly	firstly	ADV
fbem-1419	3	39	,	,	PUNCT
fbem-1419	3	40	a	a	DET
fbem-1419	3	41	three	three	NUM
fbem-1419	3	42	-	-	PUNCT
fbem-1419	3	43	dimensional	dimensional	ADJ
fbem-1419	3	44	evaluation	evaluation	NOUN
fbem-1419	3	45	index	index	NOUN
fbem-1419	3	46	system	system	NOUN
fbem-1419	3	47	is	be	AUX
fbem-1419	3	48	constructed	construct	VERB
fbem-1419	3	49	according	accord	VERB
fbem-1419	3	50	to	to	ADP
fbem-1419	3	51	the	the	DET
fbem-1419	3	52	current	current	ADJ
fbem-1419	3	53	obstacles	obstacle	NOUN
fbem-1419	3	54	of	of	ADP
fbem-1419	3	55	carbon	carbon	NOUN
fbem-1419	3	56	audit	audit	NOUN
fbem-1419	3	57	,	,	PUNCT
fbem-1419	3	58	in	in	ADP
fbem-1419	3	59	order	order	NOUN
fbem-1419	3	60	to	to	PART
fbem-1419	3	61	make	make	VERB
fbem-1419	3	62	carbon	carbon	NOUN
fbem-1419	3	63	information	information	NOUN
fbem-1419	3	64	flow	flow	VERB
fbem-1419	3	65	smoothly	smoothly	ADV
fbem-1419	3	66	,	,	PUNCT
fbem-1419	3	67	secondly	secondly	ADV
fbem-1419	3	68	,	,	PUNCT
fbem-1419	3	69	a	a	DET
fbem-1419	3	70	coordination	coordination	NOUN
fbem-1419	3	71	chain	chain	NOUN
fbem-1419	3	72	is	be	AUX
fbem-1419	3	73	constructed	construct	VERB
fbem-1419	3	74	consisting	consist	VERB
fbem-1419	3	75	of	of	ADP
fbem-1419	3	76	social	social	ADJ
fbem-1419	3	77	,	,	PUNCT
fbem-1419	3	78	governmental	governmental	ADJ
fbem-1419	3	79	and	and	CCONJ
fbem-1419	3	80	national	national	ADJ
fbem-1419	3	81	audit	audit	NOUN
fbem-1419	3	82	institutions	institution	NOUN
fbem-1419	3	83	to	to	PART
fbem-1419	3	84	link	link	VERB
fbem-1419	3	85	up	up	ADP
fbem-1419	3	86	and	and	CCONJ
fbem-1419	3	87	supervise	supervise	VERB
fbem-1419	3	88	the	the	DET
fbem-1419	3	89	carbon	carbon	NOUN
fbem-1419	3	90	emission	emission	NOUN
fbem-1419	3	91	of	of	ADP
fbem-1419	3	92	enterprises	enterprise	NOUN
fbem-1419	3	93	,	,	PUNCT
fbem-1419	3	94	and	and	CCONJ
fbem-1419	3	95	finally	finally	ADV
fbem-1419	3	96	,	,	PUNCT
fbem-1419	3	97	the	the	DET
fbem-1419	3	98	government	government	NOUN
fbem-1419	3	99	gradually	gradually	ADV
fbem-1419	3	100	improves	improve	VERB
fbem-1419	3	101	the	the	DET
fbem-1419	3	102	carbon	carbon	NOUN
fbem-1419	3	103	audit	audit	NOUN
fbem-1419	3	104	standard	standard	NOUN
fbem-1419	3	105	according	accord	VERB
fbem-1419	3	106	to	to	ADP
fbem-1419	3	107	the	the	DET
fbem-1419	3	108	problems	problem	NOUN
fbem-1419	3	109	in	in	ADP
fbem-1419	3	110	practice	practice	NOUN
fbem-1419	3	111	.	.	PUNCT
fbem-1419	4	1	carbon	carbon	NOUN
fbem-1419	4	2	audit	audit	NOUN
fbem-1419	4	3	standards	standard	NOUN
fbem-1419	4	4	,	,	PUNCT
fbem-1419	4	5	new	new	ADJ
fbem-1419	4	6	standards	standard	NOUN
fbem-1419	4	7	can	can	AUX
fbem-1419	4	8	in	in	ADP
fbem-1419	4	9	turn	turn	NOUN
fbem-1419	4	10	stimulate	stimulate	VERB
fbem-1419	4	11	the	the	DET
fbem-1419	4	12	generation	generation	NOUN
fbem-1419	4	13	of	of	ADP
fbem-1419	4	14	new	new	ADJ
fbem-1419	4	15	evaluation	evaluation	NOUN
fbem-1419	4	16	systems	system	NOUN
fbem-1419	4	17	,	,	PUNCT
fbem-1419	4	18	until	until	SCONJ
fbem-1419	4	19	the	the	DET
fbem-1419	4	20	entire	entire	ADJ
fbem-1419	4	21	carbon	carbon	NOUN
fbem-1419	4	22	audit	audit	NOUN
fbem-1419	4	23	framework	framework	NOUN
fbem-1419	4	24	becomes	become	VERB
fbem-1419	4	25	scientifically	scientifically	ADV
fbem-1419	4	26	unified	unified	ADJ
fbem-1419	4	27	;	;	PUNCT
fbem-1419	4	28	the	the	DET
fbem-1419	4	29	implementation	implementation	NOUN
fbem-1419	4	30	path	path	NOUN
fbem-1419	4	31	is	be	AUX
fbem-1419	4	32	built	build	VERB
fbem-1419	4	33	around	around	ADP
fbem-1419	4	34	the	the	DET
fbem-1419	4	35	carbon	carbon	NOUN
fbem-1419	4	36	audit	audit	NOUN
fbem-1419	4	37	framework	framework	NOUN
fbem-1419	4	38	,	,	PUNCT
fbem-1419	4	39	divided	divide	VERB
fbem-1419	4	40	into	into	ADP
fbem-1419	4	41	pre	pre	ADJ
fbem-1419	4	42	-	-	ADJ
fbem-1419	4	43	audit	audit	ADJ
fbem-1419	4	44	stage	stage	NOUN
fbem-1419	4	45	,	,	PUNCT
fbem-1419	4	46	implementation	implementation	NOUN
fbem-1419	4	47	stage	stage	NOUN
fbem-1419	4	48	,	,	PUNCT
fbem-1419	4	49	assurance	assurance	NOUN
fbem-1419	4	50	stage	stage	NOUN
fbem-1419	4	51	,	,	PUNCT
fbem-1419	4	52	and	and	CCONJ
fbem-1419	4	53	follow	follow	VERB
fbem-1419	4	54	-	-	PUNCT
fbem-1419	4	55	up	up	ADP
fbem-1419	4	56	audit	audit	NOUN
fbem-1419	4	57	stage	stage	NOUN
fbem-1419	4	58	.	.	PUNCT
fbem-1419	5	1	keywords	keyword	NOUN
fbem-1419	5	2	:	:	PUNCT
fbem-1419	5	3	carbon	carbon	NOUN
fbem-1419	5	4	emissions	emission	NOUN
fbem-1419	5	5	,	,	PUNCT
fbem-1419	5	6	carbon	carbon	NOUN
fbem-1419	5	7	audit	audit	NOUN
fbem-1419	5	8	,	,	PUNCT
fbem-1419	5	9	framework	framework	NOUN
fbem-1419	5	10	design	design	NOUN
fbem-1419	5	11	,	,	PUNCT
fbem-1419	5	12	implementation	implementation	NOUN
fbem-1419	5	13	path	path	NOUN
fbem-1419	5	14	.	.	PUNCT
fbem-1419	6	1	1	1	X
fbem-1419	6	2	.	.	X
fbem-1419	6	3	introduction	introduction	NOUN
fbem-1419	6	4	since	since	SCONJ
fbem-1419	6	5	china	china	PROPN
fbem-1419	6	6	actively	actively	ADV
fbem-1419	6	7	promoted	promote	VERB
fbem-1419	6	8	the	the	DET
fbem-1419	6	9	paris	paris	PROPN
fbem-1419	6	10	agreement	agreement	NOUN
fbem-1419	6	11	at	at	ADP
fbem-1419	6	12	the	the	DET
fbem-1419	6	13	21st	21st	ADJ
fbem-1419	6	14	un	un	PROPN
fbem-1419	6	15	climate	climate	PROPN
fbem-1419	6	16	conference	conference	PROPN
fbem-1419	6	17	,	,	PUNCT
fbem-1419	6	18	china	china	PROPN
fbem-1419	6	19	has	have	AUX
fbem-1419	6	20	taken	take	VERB
fbem-1419	6	21	a	a	DET
fbem-1419	6	22	historic	historic	ADJ
fbem-1419	6	23	step	step	NOUN
fbem-1419	6	24	forward	forward	ADV
fbem-1419	6	25	in	in	ADP
fbem-1419	6	26	addressing	address	VERB
fbem-1419	6	27	global	global	ADJ
fbem-1419	6	28	climate	climate	NOUN
fbem-1419	6	29	change	change	NOUN
fbem-1419	6	30	,	,	PUNCT
fbem-1419	6	31	and	and	CCONJ
fbem-1419	6	32	in	in	ADP
fbem-1419	6	33	december	december	PROPN
fbem-1419	6	34	2020	2020	NUM
fbem-1419	6	35	,	,	PUNCT
fbem-1419	6	36	general	general	ADJ
fbem-1419	6	37	secretary	secretary	NOUN
fbem-1419	6	38	xi	xi	PROPN
fbem-1419	6	39	jinping	jinpe	VERB
fbem-1419	6	40	solemnly	solemnly	ADV
fbem-1419	6	41	announced	announce	VERB
fbem-1419	6	42	at	at	ADP
fbem-1419	6	43	the	the	DET
fbem-1419	6	44	climate	climate	NOUN
fbem-1419	6	45	conference	conference	NOUN
fbem-1419	6	46	that	that	SCONJ
fbem-1419	6	47	china	china	PROPN
fbem-1419	6	48	would	would	AUX
fbem-1419	6	49	achieve	achieve	VERB
fbem-1419	6	50	"	"	PUNCT
fbem-1419	6	51	carbon	carbon	NOUN
fbem-1419	6	52	peaking	peaking	NOUN
fbem-1419	6	53	"	"	PUNCT
fbem-1419	6	54	by	by	ADP
fbem-1419	6	55	2030	2030	NUM
fbem-1419	6	56	and	and	CCONJ
fbem-1419	6	57	"	"	PUNCT
fbem-1419	6	58	carbon	carbon	NOUN
fbem-1419	6	59	neutrality	neutrality	NOUN
fbem-1419	6	60	"	"	PUNCT
fbem-1419	6	61	by	by	ADP
fbem-1419	6	62	2060	2060	NUM
fbem-1419	6	63	.	.	PUNCT
fbem-1419	7	1	with	with	ADP
fbem-1419	7	2	the	the	DET
fbem-1419	7	3	major	major	ADJ
fbem-1419	7	4	strategic	strategic	ADJ
fbem-1419	7	5	deployment	deployment	NOUN
fbem-1419	7	6	of	of	ADP
fbem-1419	7	7	"	"	PUNCT
fbem-1419	7	8	carbon	carbon	NOUN
fbem-1419	7	9	neutrality	neutrality	NOUN
fbem-1419	7	10	"	"	PUNCT
fbem-1419	7	11	,	,	PUNCT
fbem-1419	7	12	china	china	PROPN
fbem-1419	7	13	is	be	AUX
fbem-1419	7	14	gradually	gradually	ADV
fbem-1419	7	15	moving	move	VERB
fbem-1419	7	16	into	into	ADP
fbem-1419	7	17	a	a	DET
fbem-1419	7	18	"	"	PUNCT
fbem-1419	7	19	low	low	ADJ
fbem-1419	7	20	-	-	PUNCT
fbem-1419	7	21	carbon	carbon	NOUN
fbem-1419	7	22	"	"	PUNCT
fbem-1419	7	23	development	development	NOUN
fbem-1419	7	24	pattern	pattern	NOUN
fbem-1419	7	25	,	,	PUNCT
fbem-1419	7	26	while	while	SCONJ
fbem-1419	7	27	"	"	PUNCT
fbem-1419	7	28	decarbonization	decarbonization	NOUN
fbem-1419	7	29	"	"	PUNCT
fbem-1419	7	30	is	be	AUX
fbem-1419	7	31	the	the	DET
fbem-1419	7	32	requirement	requirement	NOUN
fbem-1419	7	33	for	for	ADP
fbem-1419	7	34	economic	economic	ADJ
fbem-1419	7	35	development	development	NOUN
fbem-1419	7	36	.	.	PUNCT
fbem-1419	8	1	in	in	ADP
fbem-1419	8	2	response	response	NOUN
fbem-1419	8	3	to	to	ADP
fbem-1419	8	4	environmental	environmental	ADJ
fbem-1419	8	5	changes	change	NOUN
fbem-1419	8	6	,	,	PUNCT
fbem-1419	8	7	china	china	PROPN
fbem-1419	8	8	has	have	AUX
fbem-1419	8	9	launched	launch	VERB
fbem-1419	8	10	carbon	carbon	NOUN
fbem-1419	8	11	emissions	emission	NOUN
fbem-1419	8	12	trading	trading	NOUN
fbem-1419	8	13	pilot	pilot	NOUN
fbem-1419	8	14	projects	project	NOUN
fbem-1419	8	15	since	since	SCONJ
fbem-1419	8	16	2013	2013	NUM
fbem-1419	8	17	,	,	PUNCT
fbem-1419	8	18	and	and	CCONJ
fbem-1419	8	19	has	have	AUX
fbem-1419	8	20	launched	launch	VERB
fbem-1419	8	21	carbon	carbon	NOUN
fbem-1419	8	22	emissions	emission	NOUN
fbem-1419	8	23	trading	trading	NOUN
fbem-1419	8	24	pilot	pilot	NOUN
fbem-1419	8	25	projects	project	NOUN
fbem-1419	8	26	in	in	ADP
fbem-1419	8	27	7	7	NUM
fbem-1419	8	28	+	+	SYM
fbem-1419	8	29	1	1	NUM
fbem-1419	8	30	cities	city	NOUN
fbem-1419	8	31	,	,	PUNCT
fbem-1419	8	32	and	and	CCONJ
fbem-1419	8	33	officially	officially	ADV
fbem-1419	8	34	launched	launch	VERB
fbem-1419	8	35	the	the	DET
fbem-1419	8	36	national	national	ADJ
fbem-1419	8	37	carbon	carbon	NOUN
fbem-1419	8	38	emissions	emission	NOUN
fbem-1419	8	39	trading	trading	NOUN
fbem-1419	8	40	market	market	NOUN
fbem-1419	8	41	in	in	ADP
fbem-1419	8	42	july	july	PROPN
fbem-1419	8	43	this	this	DET
fbem-1419	8	44	year	year	NOUN
fbem-1419	8	45	using	use	VERB
fbem-1419	8	46	the	the	DET
fbem-1419	8	47	"	"	PUNCT
fbem-1419	8	48	two	two	NUM
fbem-1419	8	49	-	-	PUNCT
fbem-1419	8	50	city	city	NOUN
fbem-1419	8	51	"	"	PUNCT
fbem-1419	8	52	model	model	NOUN
fbem-1419	8	53	,	,	PUNCT
fbem-1419	8	54	ending	end	VERB
fbem-1419	8	55	a	a	DET
fbem-1419	8	56	seven	seven	NUM
fbem-1419	8	57	-	-	PUNCT
fbem-1419	8	58	year	year	NOUN
fbem-1419	8	59	pilot	pilot	NOUN
fbem-1419	8	60	project	project	NOUN
fbem-1419	8	61	.	.	PUNCT
fbem-1419	9	1	therefore	therefore	ADV
fbem-1419	9	2	,	,	PUNCT
fbem-1419	9	3	the	the	DET
fbem-1419	9	4	corresponding	correspond	VERB
fbem-1419	9	5	monitoring	monitoring	NOUN
fbem-1419	9	6	system	system	NOUN
fbem-1419	9	7	should	should	AUX
fbem-1419	9	8	be	be	AUX
fbem-1419	9	9	enhanced	enhance	VERB
fbem-1419	9	10	as	as	SCONJ
fbem-1419	9	11	china	china	PROPN
fbem-1419	9	12	fulfills	fulfill	VERB
fbem-1419	9	13	its	its	PRON
fbem-1419	9	14	climate	climate	NOUN
fbem-1419	9	15	responsibility	responsibility	NOUN
fbem-1419	9	16	.	.	PUNCT
fbem-1419	10	1	the	the	DET
fbem-1419	10	2	"	"	PUNCT
fbem-1419	10	3	carbon	carbon	NOUN
fbem-1419	10	4	audit	audit	NOUN
fbem-1419	10	5	"	"	PUNCT
fbem-1419	10	6	in	in	ADP
fbem-1419	10	7	environmental	environmental	ADJ
fbem-1419	10	8	audit	audit	NOUN
fbem-1419	10	9	is	be	AUX
fbem-1419	10	10	a	a	DET
fbem-1419	10	11	special	special	ADJ
fbem-1419	10	12	audit	audit	NOUN
fbem-1419	10	13	model	model	NOUN
fbem-1419	10	14	,	,	PUNCT
fbem-1419	10	15	which	which	PRON
fbem-1419	10	16	is	be	AUX
fbem-1419	10	17	based	base	VERB
fbem-1419	10	18	on	on	ADP
fbem-1419	10	19	the	the	DET
fbem-1419	10	20	"	"	PUNCT
fbem-1419	10	21	environmental	environmental	ADJ
fbem-1419	10	22	protection	protection	NOUN
fbem-1419	10	23	law	law	NOUN
fbem-1419	10	24	"	"	PUNCT
fbem-1419	10	25	,	,	PUNCT
fbem-1419	10	26	"	"	PUNCT
fbem-1419	10	27	regulations	regulation	NOUN
fbem-1419	10	28	on	on	ADP
fbem-1419	10	29	carbon	carbon	NOUN
fbem-1419	10	30	emission	emission	NOUN
fbem-1419	10	31	trading	trading	NOUN
fbem-1419	10	32	"	"	PUNCT
fbem-1419	10	33	and	and	CCONJ
fbem-1419	10	34	"	"	PUNCT
fbem-1419	10	35	certified	certified	ADJ
fbem-1419	10	36	public	public	ADJ
fbem-1419	10	37	accountants	accountant	NOUN
fbem-1419	10	38	law	law	NOUN
fbem-1419	10	39	"	"	PUNCT
fbem-1419	10	40	to	to	PART
fbem-1419	10	41	authenticate	authenticate	VERB
fbem-1419	10	42	and	and	CCONJ
fbem-1419	10	43	evaluate	evaluate	VERB
fbem-1419	10	44	the	the	DET
fbem-1419	10	45	carbon	carbon	NOUN
fbem-1419	10	46	emission	emission	NOUN
fbem-1419	10	47	status	status	NOUN
fbem-1419	10	48	and	and	CCONJ
fbem-1419	10	49	carbon	carbon	NOUN
fbem-1419	10	50	emissions	emission	NOUN
fbem-1419	10	51	of	of	ADP
fbem-1419	10	52	audited	audit	VERB
fbem-1419	10	53	units	unit	NOUN
fbem-1419	10	54	.	.	PUNCT
fbem-1419	11	1	however	however	ADV
fbem-1419	11	2	,	,	PUNCT
fbem-1419	11	3	a	a	DET
fbem-1419	11	4	unified	unified	ADJ
fbem-1419	11	5	carbon	carbon	NOUN
fbem-1419	11	6	audit	audit	NOUN
fbem-1419	11	7	theoretical	theoretical	ADJ
fbem-1419	11	8	framework	framework	NOUN
fbem-1419	11	9	and	and	CCONJ
fbem-1419	11	10	efficient	efficient	ADJ
fbem-1419	11	11	implementation	implementation	NOUN
fbem-1419	11	12	path	path	NOUN
fbem-1419	11	13	have	have	AUX
fbem-1419	11	14	not	not	PART
fbem-1419	11	15	yet	yet	ADV
fbem-1419	11	16	been	be	AUX
fbem-1419	11	17	formed	form	VERB
fbem-1419	11	18	in	in	ADP
fbem-1419	11	19	china	china	PROPN
fbem-1419	11	20	,	,	PUNCT
fbem-1419	11	21	and	and	CCONJ
fbem-1419	11	22	there	there	PRON
fbem-1419	11	23	are	be	VERB
fbem-1419	11	24	defects	defect	NOUN
fbem-1419	11	25	such	such	ADJ
fbem-1419	11	26	as	as	ADP
fbem-1419	11	27	imperfect	imperfect	ADJ
fbem-1419	11	28	laws	law	NOUN
fbem-1419	11	29	and	and	CCONJ
fbem-1419	11	30	regulations	regulation	NOUN
fbem-1419	11	31	,	,	PUNCT
fbem-1419	11	32	incomplete	incomplete	ADJ
fbem-1419	11	33	grasp	grasp	NOUN
fbem-1419	11	34	of	of	ADP
fbem-1419	11	35	carbon	carbon	NOUN
fbem-1419	11	36	information	information	NOUN
fbem-1419	11	37	by	by	ADP
fbem-1419	11	38	professionals	professional	NOUN
fbem-1419	11	39	,	,	PUNCT
fbem-1419	11	40	unreasonable	unreasonable	ADJ
fbem-1419	11	41	application	application	NOUN
fbem-1419	11	42	of	of	ADP
fbem-1419	11	43	audit	audit	NOUN
fbem-1419	11	44	results	result	NOUN
fbem-1419	11	45	and	and	CCONJ
fbem-1419	11	46	low	low	ADJ
fbem-1419	11	47	enthusiasm	enthusiasm	NOUN
fbem-1419	11	48	for	for	ADP
fbem-1419	11	49	disclosure	disclosure	NOUN
fbem-1419	11	50	.	.	PUNCT
fbem-1419	12	1	therefore	therefore	ADV
fbem-1419	12	2	,	,	PUNCT
fbem-1419	12	3	in	in	ADP
fbem-1419	12	4	the	the	DET
fbem-1419	12	5	context	context	NOUN
fbem-1419	12	6	of	of	ADP
fbem-1419	12	7	energy	energy	NOUN
fbem-1419	12	8	conservation	conservation	NOUN
fbem-1419	12	9	and	and	CCONJ
fbem-1419	12	10	emission	emission	NOUN
fbem-1419	12	11	reduction	reduction	NOUN
fbem-1419	12	12	,	,	PUNCT
fbem-1419	12	13	green	green	ADJ
fbem-1419	12	14	and	and	CCONJ
fbem-1419	12	15	lowcarbon	lowcarbon	NOUN
fbem-1419	12	16	and	and	CCONJ
fbem-1419	12	17	"	"	PUNCT
fbem-1419	12	18	double	double	ADJ
fbem-1419	12	19	carbon	carbon	NOUN
fbem-1419	12	20	"	"	PUNCT
fbem-1419	12	21	,	,	PUNCT
fbem-1419	12	22	the	the	DET
fbem-1419	12	23	design	design	NOUN
fbem-1419	12	24	and	and	CCONJ
fbem-1419	12	25	implementation	implementation	NOUN
fbem-1419	12	26	of	of	ADP
fbem-1419	12	27	carbon	carbon	NOUN
fbem-1419	12	28	audit	audit	NOUN
fbem-1419	12	29	framework	framework	NOUN
fbem-1419	12	30	and	and	CCONJ
fbem-1419	12	31	pathway	pathway	NOUN
fbem-1419	12	32	are	be	AUX
fbem-1419	12	33	particularly	particularly	ADV
fbem-1419	12	34	important	important	ADJ
fbem-1419	12	35	.	.	PUNCT
fbem-1419	13	1	2	2	X
fbem-1419	13	2	.	.	X
fbem-1419	13	3	literature	literature	NOUN
fbem-1419	13	4	review	review	PROPN
fbem-1419	13	5	for	for	ADP
fbem-1419	13	6	the	the	DET
fbem-1419	13	7	design	design	NOUN
fbem-1419	13	8	of	of	ADP
fbem-1419	13	9	carbon	carbon	NOUN
fbem-1419	13	10	audit	audit	NOUN
fbem-1419	13	11	framework	framework	NOUN
fbem-1419	13	12	and	and	CCONJ
fbem-1419	13	13	the	the	DET
fbem-1419	13	14	construction	construction	NOUN
fbem-1419	13	15	of	of	ADP
fbem-1419	13	16	implementation	implementation	NOUN
fbem-1419	13	17	path	path	NOUN
fbem-1419	13	18	,	,	PUNCT
fbem-1419	13	19	the	the	DET
fbem-1419	13	20	theory	theory	NOUN
fbem-1419	13	21	of	of	ADP
fbem-1419	13	22	developed	develop	VERB
fbem-1419	13	23	countries	country	NOUN
fbem-1419	13	24	is	be	AUX
fbem-1419	13	25	extremely	extremely	ADV
fbem-1419	13	26	mature	mature	ADJ
fbem-1419	13	27	and	and	CCONJ
fbem-1419	13	28	more	more	ADV
fbem-1419	13	29	practical	practical	ADJ
fbem-1419	13	30	.	.	PUNCT
fbem-1419	14	1	therefore	therefore	ADV
fbem-1419	14	2	,	,	PUNCT
fbem-1419	14	3	in	in	ADP
fbem-1419	14	4	the	the	DET
fbem-1419	14	5	process	process	NOUN
fbem-1419	14	6	of	of	ADP
fbem-1419	14	7	crossing	cross	VERB
fbem-1419	14	8	the	the	DET
fbem-1419	14	9	river	river	NOUN
fbem-1419	14	10	by	by	ADP
fbem-1419	14	11	feeling	feel	VERB
fbem-1419	14	12	the	the	DET
fbem-1419	14	13	stones	stone	NOUN
fbem-1419	14	14	,	,	PUNCT
fbem-1419	14	15	china	china	PROPN
fbem-1419	14	16	should	should	AUX
fbem-1419	14	17	learn	learn	VERB
fbem-1419	14	18	from	from	ADP
fbem-1419	14	19	the	the	DET
fbem-1419	14	20	mature	mature	ADJ
fbem-1419	14	21	carbon	carbon	NOUN
fbem-1419	14	22	audit	audit	NOUN
fbem-1419	14	23	system	system	NOUN
fbem-1419	14	24	of	of	ADP
fbem-1419	14	25	such	such	ADJ
fbem-1419	14	26	developed	develop	VERB
fbem-1419	14	27	countries	country	NOUN
fbem-1419	14	28	such	such	ADJ
fbem-1419	14	29	as	as	ADP
fbem-1419	14	30	the	the	DET
fbem-1419	14	31	united	united	PROPN
fbem-1419	14	32	states	states	PROPN
fbem-1419	14	33	,	,	PUNCT
fbem-1419	14	34	the	the	DET
fbem-1419	14	35	united	united	ADJ
fbem-1419	14	36	kingdom	kingdom	PROPN
fbem-1419	14	37	and	and	CCONJ
fbem-1419	14	38	denmark	denmark	NOUN
fbem-1419	14	39	,	,	PUNCT
fbem-1419	14	40	and	and	CCONJ
fbem-1419	14	41	develop	develop	VERB
fbem-1419	14	42	a	a	DET
fbem-1419	14	43	carbon	carbon	NOUN
fbem-1419	14	44	audit	audit	NOUN
fbem-1419	14	45	framework	framework	NOUN
fbem-1419	14	46	and	and	CCONJ
fbem-1419	14	47	implementation	implementation	NOUN
fbem-1419	14	48	path	path	NOUN
fbem-1419	14	49	suitable	suitable	ADJ
fbem-1419	14	50	for	for	ADP
fbem-1419	14	51	china	china	PROPN
fbem-1419	14	52	's	's	PART
fbem-1419	14	53	national	national	ADJ
fbem-1419	14	54	conditions	condition	NOUN
fbem-1419	14	55	.	.	PUNCT
fbem-1419	15	1	first	first	ADV
fbem-1419	15	2	,	,	PUNCT
fbem-1419	15	3	in	in	ADP
fbem-1419	15	4	terms	term	NOUN
fbem-1419	15	5	of	of	ADP
fbem-1419	15	6	carbon	carbon	NOUN
fbem-1419	15	7	audit	audit	NOUN
fbem-1419	15	8	content	content	NOUN
fbem-1419	15	9	and	and	CCONJ
fbem-1419	15	10	framework	framework	NOUN
fbem-1419	15	11	design	design	NOUN
fbem-1419	15	12	,	,	PUNCT
fbem-1419	15	13	the	the	DET
fbem-1419	15	14	international	international	ADJ
fbem-1419	15	15	organization	organization	NOUN
fbem-1419	15	16	of	of	ADP
fbem-1419	15	17	supreme	supreme	PROPN
fbem-1419	15	18	audit	audit	PROPN
fbem-1419	15	19	institutions[1	institutions[1	NUM
fbem-1419	15	20	]	]	X
fbem-1419	15	21	(	(	PUNCT
fbem-1419	15	22	intosai	intosai	PROPN
fbem-1419	15	23	)	)	PUNCT
fbem-1419	15	24	believes	believe	VERB
fbem-1419	15	25	that	that	SCONJ
fbem-1419	15	26	carbon	carbon	NOUN
fbem-1419	15	27	audits	audits	NOUN
fbem-1419	15	28	are	be	AUX
fbem-1419	15	29	extremely	extremely	ADV
fbem-1419	15	30	broad	broad	ADJ
fbem-1419	15	31	and	and	CCONJ
fbem-1419	15	32	thematic	thematic	ADJ
fbem-1419	15	33	,	,	PUNCT
fbem-1419	15	34	and	and	CCONJ
fbem-1419	15	35	should	should	AUX
fbem-1419	15	36	be	be	AUX
fbem-1419	15	37	a	a	DET
fbem-1419	15	38	comprehensive	comprehensive	ADJ
fbem-1419	15	39	audit	audit	NOUN
fbem-1419	15	40	,	,	PUNCT
fbem-1419	15	41	including	include	VERB
fbem-1419	15	42	traditional	traditional	ADJ
fbem-1419	15	43	financial	financial	ADJ
fbem-1419	15	44	audits	audits	NOUN
fbem-1419	15	45	,	,	PUNCT
fbem-1419	15	46	performance	performance	NOUN
fbem-1419	15	47	audits	audits	NOUN
fbem-1419	15	48	and	and	CCONJ
fbem-1419	15	49	risk	risk	NOUN
fbem-1419	15	50	control	control	NOUN
fbem-1419	15	51	audits	audits	NOUN
fbem-1419	15	52	;	;	PUNCT
fbem-1419	15	53	meanwhile	meanwhile	ADV
fbem-1419	15	54	international	international	ADJ
fbem-1419	15	55	organization	organization	NOUN
fbem-1419	15	56	for	for	ADP
fbem-1419	15	57	standardization[2	standardization[2	NOUN
fbem-1419	15	58	]	]	PUNCT
fbem-1419	15	59	points	point	VERB
fbem-1419	15	60	out	out	ADP
fbem-1419	15	61	that	that	SCONJ
fbem-1419	15	62	the	the	DET
fbem-1419	15	63	carbon	carbon	NOUN
fbem-1419	15	64	audit	audit	NOUN
fbem-1419	15	65	index	index	NOUN
fbem-1419	15	66	evaluation	evaluation	NOUN
fbem-1419	15	67	system	system	NOUN
fbem-1419	15	68	mainly	mainly	ADV
fbem-1419	15	69	includes	include	VERB
fbem-1419	15	70	efficiency	efficiency	NOUN
fbem-1419	15	71	management	management	NOUN
fbem-1419	15	72	,	,	PUNCT
fbem-1419	15	73	operational	operational	ADJ
fbem-1419	15	74	index	index	NOUN
fbem-1419	15	75	system	system	NOUN
fbem-1419	15	76	and	and	CCONJ
fbem-1419	15	77	expected	expect	VERB
fbem-1419	15	78	response	response	NOUN
fbem-1419	15	79	to	to	ADP
fbem-1419	15	80	environmental	environmental	ADJ
fbem-1419	15	81	changes	change	NOUN
fbem-1419	15	82	.	.	PUNCT
fbem-1419	16	1	in	in	ADP
fbem-1419	16	2	terms	term	NOUN
fbem-1419	16	3	of	of	ADP
fbem-1419	16	4	framework	framework	NOUN
fbem-1419	16	5	design	design	NOUN
fbem-1419	16	6	,	,	PUNCT
fbem-1419	16	7	the	the	DET
fbem-1419	16	8	uk	uk	PROPN
fbem-1419	16	9	monitors	monitor	VERB
fbem-1419	16	10	carbon	carbon	NOUN
fbem-1419	16	11	emissions	emission	NOUN
fbem-1419	16	12	by	by	ADP
fbem-1419	16	13	closing	close	VERB
fbem-1419	16	14	the	the	DET
fbem-1419	16	15	audit	audit	NOUN
fbem-1419	16	16	loop	loop	NOUN
fbem-1419	16	17	for	for	ADP
fbem-1419	16	18	high	high	ADJ
fbem-1419	16	19	-	-	PUNCT
fbem-1419	16	20	emission	emission	NOUN
fbem-1419	16	21	enterprises	enterprise	NOUN
fbem-1419	16	22	and	and	CCONJ
fbem-1419	16	23	designing	design	VERB
fbem-1419	16	24	low	low	ADJ
fbem-1419	16	25	-	-	PUNCT
fbem-1419	16	26	carbon	carbon	NOUN
fbem-1419	16	27	communities	community	NOUN
fbem-1419	16	28	to	to	PART
fbem-1419	16	29	collect	collect	VERB
fbem-1419	16	30	carbon	carbon	NOUN
fbem-1419	16	31	emissions	emission	NOUN
fbem-1419	16	32	data	datum	NOUN
fbem-1419	16	33	in	in	ADP
fbem-1419	16	34	each	each	DET
fbem-1419	16	35	period	period	NOUN
fbem-1419	16	36	for	for	ADP
fbem-1419	16	37	quantitative	quantitative	ADJ
fbem-1419	16	38	analysis	analysis	NOUN
fbem-1419	16	39	,	,	PUNCT
fbem-1419	16	40	so	so	SCONJ
fbem-1419	16	41	as	as	SCONJ
fbem-1419	16	42	to	to	PART
fbem-1419	16	43	monitor	monitor	VERB
fbem-1419	16	44	and	and	CCONJ
fbem-1419	16	45	forecast	forecast	VERB
fbem-1419	16	46	carbon	carbon	NOUN
fbem-1419	16	47	emissions	emission	NOUN
fbem-1419	16	48	.	.	PUNCT
fbem-1419	17	1	the	the	DET
fbem-1419	17	2	scholars	scholar	NOUN
fbem-1419	17	3	in	in	ADP
fbem-1419	17	4	china	china	PROPN
fbem-1419	17	5	have	have	AUX
fbem-1419	17	6	studied	study	VERB
fbem-1419	17	7	the	the	DET
fbem-1419	17	8	carbon	carbon	NOUN
fbem-1419	17	9	audit	audit	NOUN
fbem-1419	17	10	index	index	NOUN
fbem-1419	17	11	system	system	NOUN
fbem-1419	17	12	and	and	CCONJ
fbem-1419	17	13	framework	framework	NOUN
fbem-1419	17	14	more	more	ADV
fbem-1419	17	15	profoundly	profoundly	ADV
fbem-1419	17	16	.	.	PUNCT
fbem-1419	18	1	jianhui	jianhui	PROPN
fbem-1419	18	2	gao[3	gao[3	PROPN
fbem-1419	18	3	]	]	PUNCT
fbem-1419	18	4	used	use	VERB
fbem-1419	18	5	hierarchical	hierarchical	ADJ
fbem-1419	18	6	analysis	analysis	NOUN
fbem-1419	18	7	ahp	ahp	NOUN
fbem-1419	18	8	method	method	NOUN
fbem-1419	18	9	and	and	CCONJ
fbem-1419	18	10	kpi	kpi	PROPN
fbem-1419	18	11	method	method	NOUN
fbem-1419	18	12	to	to	PART
fbem-1419	18	13	assign	assign	VERB
fbem-1419	18	14	weights	weight	NOUN
fbem-1419	18	15	to	to	ADP
fbem-1419	18	16	nearly	nearly	ADV
fbem-1419	18	17	20	20	NUM
fbem-1419	18	18	indicators	indicator	NOUN
fbem-1419	18	19	,	,	PUNCT
fbem-1419	18	20	such	such	ADJ
fbem-1419	18	21	as	as	ADP
fbem-1419	18	22	low	low	ADJ
fbem-1419	18	23	carbon	carbon	NOUN
fbem-1419	18	24	transformation	transformation	NOUN
fbem-1419	18	25	rate	rate	NOUN
fbem-1419	18	26	of	of	ADP
fbem-1419	18	27	traditional	traditional	ADJ
fbem-1419	18	28	industries	industry	NOUN
fbem-1419	18	29	,	,	PUNCT
fbem-1419	18	30	greenhouse	greenhouse	NOUN
fbem-1419	18	31	gas	gas	NOUN
fbem-1419	18	32	emission	emission	NOUN
fbem-1419	18	33	growth	growth	NOUN
fbem-1419	18	34	of	of	ADP
fbem-1419	18	35	functional	functional	ADJ
fbem-1419	18	36	management	management	NOUN
fbem-1419	18	37	departments	department	NOUN
fbem-1419	18	38	,	,	PUNCT
fbem-1419	18	39	greenhouse	greenhouse	NOUN
fbem-1419	18	40	gas	gas	NOUN
fbem-1419	18	41	emission	emission	NOUN
fbem-1419	18	42	brought	bring	VERB
fbem-1419	18	43	by	by	ADP
fbem-1419	18	44	new	new	ADJ
fbem-1419	18	45	vegetation	vegetation	NOUN
fbem-1419	18	46	,	,	PUNCT
fbem-1419	18	47	etc	etc	X
fbem-1419	18	48	.	.	X
fbem-1419	18	49	,	,	PUNCT
fbem-1419	18	50	to	to	PART
fbem-1419	18	51	initially	initially	ADV
fbem-1419	18	52	construct	construct	VERB
fbem-1419	18	53	a	a	DET
fbem-1419	18	54	carbon	carbon	NOUN
fbem-1419	18	55	audit	audit	NOUN
fbem-1419	18	56	evaluation	evaluation	NOUN
fbem-1419	18	57	system	system	NOUN
fbem-1419	18	58	.	.	PUNCT
fbem-1419	19	1	in	in	ADP
fbem-1419	19	2	terms	term	NOUN
fbem-1419	19	3	of	of	ADP
fbem-1419	19	4	implementation	implementation	NOUN
fbem-1419	19	5	path	path	NOUN
fbem-1419	19	6	,	,	PUNCT
fbem-1419	19	7	zheng	zheng	PROPN
fbem-1419	19	8	shiqiao[4	shiqiao[4	PROPN
fbem-1419	19	9	]	]	PUNCT
fbem-1419	19	10	argued	argue	VERB
fbem-1419	19	11	that	that	SCONJ
fbem-1419	19	12	there	there	PRON
fbem-1419	19	13	are	be	VERB
fbem-1419	19	14	differences	difference	NOUN
fbem-1419	19	15	in	in	ADP
fbem-1419	19	16	evidence	evidence	NOUN
fbem-1419	19	17	collection	collection	NOUN
fbem-1419	19	18	ideas	idea	NOUN
fbem-1419	19	19	and	and	CCONJ
fbem-1419	19	20	audit	audit	NOUN
fbem-1419	19	21	procedures	procedure	NOUN
fbem-1419	19	22	for	for	ADP
fbem-1419	19	23	different	different	ADJ
fbem-1419	19	24	topics	topic	NOUN
fbem-1419	19	25	of	of	ADP
fbem-1419	19	26	carbon	carbon	NOUN
fbem-1419	19	27	audits	audits	NOUN
fbem-1419	19	28	,	,	PUNCT
fbem-1419	19	29	so	so	CCONJ
fbem-1419	19	30	the	the	DET
fbem-1419	19	31	implementation	implementation	NOUN
fbem-1419	19	32	path	path	NOUN
fbem-1419	19	33	is	be	AUX
fbem-1419	19	34	not	not	PART
fbem-1419	19	35	the	the	DET
fbem-1419	19	36	same	same	ADJ
fbem-1419	19	37	,	,	PUNCT
fbem-1419	19	38	and	and	CCONJ
fbem-1419	19	39	risk	risk	NOUN
fbem-1419	19	40	assessment	assessment	NOUN
fbem-1419	19	41	and	and	CCONJ
fbem-1419	19	42	audit	audit	NOUN
fbem-1419	19	43	programs	program	NOUN
fbem-1419	19	44	should	should	AUX
fbem-1419	19	45	be	be	AUX
fbem-1419	19	46	prepared	prepare	VERB
fbem-1419	19	47	according	accord	VERB
fbem-1419	19	48	to	to	ADP
fbem-1419	19	49	different	different	ADJ
fbem-1419	19	50	audit	audit	NOUN
fbem-1419	19	51	topics	topic	NOUN
fbem-1419	19	52	,	,	PUNCT
fbem-1419	19	53	and	and	CCONJ
fbem-1419	19	54	audit	audit	NOUN
fbem-1419	19	55	procedures	procedure	NOUN
fbem-1419	19	56	should	should	AUX
fbem-1419	19	57	be	be	AUX
fbem-1419	19	58	streamlined	streamline	VERB
fbem-1419	19	59	2	2	NUM
fbem-1419	19	60	between	between	ADP
fbem-1419	19	61	closely	closely	ADV
fbem-1419	19	62	related	relate	VERB
fbem-1419	19	63	topics	topic	NOUN
fbem-1419	19	64	.	.	PUNCT
fbem-1419	20	1	hao	hao	PROPN
fbem-1419	20	2	yugui	yugui	PROPN
fbem-1419	20	3	and	and	CCONJ
fbem-1419	20	4	chen	chen	PROPN
fbem-1419	20	5	xiaomin[5	xiaomin[5	PROPN
fbem-1419	20	6	]	]	X
fbem-1419	20	7	et	et	PROPN
fbem-1419	20	8	al	al	PROPN
fbem-1419	20	9	.	.	PROPN
fbem-1419	20	10	believe	believe	VERB
fbem-1419	20	11	that	that	SCONJ
fbem-1419	20	12	the	the	DET
fbem-1419	20	13	content	content	NOUN
fbem-1419	20	14	of	of	ADP
fbem-1419	20	15	carbon	carbon	NOUN
fbem-1419	20	16	audit	audit	NOUN
fbem-1419	20	17	path	path	NOUN
fbem-1419	20	18	should	should	AUX
fbem-1419	20	19	include	include	VERB
fbem-1419	20	20	low	low	ADJ
fbem-1419	20	21	-	-	PUNCT
fbem-1419	20	22	carbon	carbon	NOUN
fbem-1419	20	23	policy	policy	NOUN
fbem-1419	20	24	implementation	implementation	NOUN
fbem-1419	20	25	audit	audit	NOUN
fbem-1419	20	26	,	,	PUNCT
fbem-1419	20	27	lowcarbon	lowcarbon	NOUN
fbem-1419	20	28	funds	fund	NOUN
fbem-1419	20	29	destination	destination	NOUN
fbem-1419	20	30	audit	audit	NOUN
fbem-1419	20	31	,	,	PUNCT
fbem-1419	20	32	audit	audit	NOUN
fbem-1419	20	33	certification	certification	NOUN
fbem-1419	20	34	of	of	ADP
fbem-1419	20	35	lowcarbon	lowcarbon	NOUN
fbem-1419	20	36	economic	economic	ADJ
fbem-1419	20	37	projects	project	NOUN
fbem-1419	20	38	and	and	CCONJ
fbem-1419	20	39	products	product	NOUN
fbem-1419	20	40	and	and	CCONJ
fbem-1419	20	41	carbon	carbon	NOUN
fbem-1419	20	42	economic	economic	ADJ
fbem-1419	20	43	responsibility	responsibility	NOUN
fbem-1419	20	44	audit	audit	NOUN
fbem-1419	20	45	,	,	PUNCT
fbem-1419	20	46	while	while	SCONJ
fbem-1419	20	47	carbon	carbon	NOUN
fbem-1419	20	48	audit	audit	NOUN
fbem-1419	20	49	objectives	objective	NOUN
fbem-1419	20	50	,	,	PUNCT
fbem-1419	20	51	carbon	carbon	NOUN
fbem-1419	20	52	audit	audit	NOUN
fbem-1419	20	53	path	path	NOUN
fbem-1419	20	54	and	and	CCONJ
fbem-1419	20	55	carbon	carbon	NOUN
fbem-1419	20	56	audit	audit	NOUN
fbem-1419	20	57	information	information	NOUN
fbem-1419	20	58	transfer	transfer	NOUN
fbem-1419	20	59	should	should	AUX
fbem-1419	20	60	form	form	VERB
fbem-1419	20	61	a	a	DET
fbem-1419	20	62	closed	closed	ADJ
fbem-1419	20	63	-	-	PUNCT
fbem-1419	20	64	loop	loop	NOUN
fbem-1419	20	65	system	system	NOUN
fbem-1419	20	66	,	,	PUNCT
fbem-1419	20	67	so	so	SCONJ
fbem-1419	20	68	that	that	SCONJ
fbem-1419	20	69	the	the	DET
fbem-1419	20	70	objectives	objective	NOUN
fbem-1419	20	71	are	be	AUX
fbem-1419	20	72	clear	clear	ADJ
fbem-1419	20	73	,	,	PUNCT
fbem-1419	20	74	the	the	DET
fbem-1419	20	75	path	path	NOUN
fbem-1419	20	76	is	be	AUX
fbem-1419	20	77	smooth	smooth	ADJ
fbem-1419	20	78	and	and	CCONJ
fbem-1419	20	79	the	the	DET
fbem-1419	20	80	information	information	NOUN
fbem-1419	20	81	is	be	AUX
fbem-1419	20	82	fluid	fluid	ADJ
fbem-1419	20	83	.	.	PUNCT
fbem-1419	21	1	3	3	X
fbem-1419	21	2	.	.	X
fbem-1419	21	3	the	the	DET
fbem-1419	21	4	current	current	ADJ
fbem-1419	21	5	situation	situation	NOUN
fbem-1419	21	6	and	and	CCONJ
fbem-1419	21	7	obstacles	obstacle	NOUN
fbem-1419	21	8	of	of	ADP
fbem-1419	21	9	carbon	carbon	NOUN
fbem-1419	21	10	audit	audit	NOUN
fbem-1419	21	11	development	development	NOUN
fbem-1419	21	12	in	in	ADP
fbem-1419	21	13	china	china	PROPN
fbem-1419	21	14	3.1	3.1	NUM
fbem-1419	21	15	.	.	PUNCT
fbem-1419	22	1	carbon	carbon	NOUN
fbem-1419	22	2	audit	audit	NOUN
fbem-1419	22	3	laws	law	NOUN
fbem-1419	22	4	and	and	CCONJ
fbem-1419	22	5	regulations	regulation	NOUN
fbem-1419	22	6	and	and	CCONJ
fbem-1419	22	7	regulatory	regulatory	ADJ
fbem-1419	22	8	system	system	NOUN
fbem-1419	22	9	are	be	AUX
fbem-1419	22	10	not	not	PART
fbem-1419	22	11	comprehensive	comprehensive	ADJ
fbem-1419	22	12	first	first	ADV
fbem-1419	22	13	of	of	ADP
fbem-1419	22	14	all	all	PRON
fbem-1419	22	15	,	,	PUNCT
fbem-1419	22	16	although	although	SCONJ
fbem-1419	22	17	china	china	PROPN
fbem-1419	22	18	has	have	AUX
fbem-1419	22	19	successively	successively	ADV
fbem-1419	22	20	issued	issue	VERB
fbem-1419	22	21	the	the	DET
fbem-1419	22	22	interim	interim	ADJ
fbem-1419	22	23	provisions	provision	NOUN
fbem-1419	22	24	on	on	ADP
fbem-1419	22	25	accounting	accounting	NOUN
fbem-1419	22	26	treatment	treatment	NOUN
fbem-1419	22	27	related	relate	VERB
fbem-1419	22	28	to	to	ADP
fbem-1419	22	29	carbon	carbon	NOUN
fbem-1419	22	30	emission	emission	NOUN
fbem-1419	22	31	trading	trading	NOUN
fbem-1419	22	32	pilot	pilot	NOUN
fbem-1419	22	33	and	and	CCONJ
fbem-1419	22	34	the	the	DET
fbem-1419	22	35	requirements	requirement	NOUN
fbem-1419	22	36	and	and	CCONJ
fbem-1419	22	37	guidelines	guideline	NOUN
fbem-1419	22	38	for	for	ADP
fbem-1419	22	39	disclosure	disclosure	NOUN
fbem-1419	22	40	of	of	ADP
fbem-1419	22	41	information	information	NOUN
fbem-1419	22	42	on	on	ADP
fbem-1419	22	43	enterprise	enterprise	NOUN
fbem-1419	22	44	carbon	carbon	NOUN
fbem-1419	22	45	emission	emission	NOUN
fbem-1419	22	46	management	management	NOUN
fbem-1419	22	47	(	(	PUNCT
fbem-1419	22	48	draft	draft	NOUN
fbem-1419	22	49	for	for	ADP
fbem-1419	22	50	public	public	ADJ
fbem-1419	22	51	comments	comment	NOUN
fbem-1419	22	52	)	)	PUNCT
fbem-1419	22	53	and	and	CCONJ
fbem-1419	22	54	other	other	ADJ
fbem-1419	22	55	regulations	regulation	NOUN
fbem-1419	22	56	,	,	PUNCT
fbem-1419	22	57	most	most	ADJ
fbem-1419	22	58	of	of	ADP
fbem-1419	22	59	these	these	DET
fbem-1419	22	60	regulations	regulation	NOUN
fbem-1419	22	61	are	be	AUX
fbem-1419	22	62	theoretical	theoretical	ADJ
fbem-1419	22	63	explanations	explanation	NOUN
fbem-1419	22	64	and	and	CCONJ
fbem-1419	22	65	simple	simple	ADJ
fbem-1419	22	66	operational	operational	ADJ
fbem-1419	22	67	guidelines	guideline	NOUN
fbem-1419	22	68	on	on	ADP
fbem-1419	22	69	carbon	carbon	NOUN
fbem-1419	22	70	emission	emission	NOUN
fbem-1419	22	71	rights	right	NOUN
fbem-1419	22	72	and	and	CCONJ
fbem-1419	22	73	carbon	carbon	NOUN
fbem-1419	22	74	trading	trading	NOUN
fbem-1419	22	75	,	,	PUNCT
fbem-1419	22	76	and	and	CCONJ
fbem-1419	22	77	there	there	PRON
fbem-1419	22	78	is	be	VERB
fbem-1419	22	79	no	no	DET
fbem-1419	22	80	systematic	systematic	ADJ
fbem-1419	22	81	framework	framework	NOUN
fbem-1419	22	82	for	for	ADP
fbem-1419	22	83	the	the	DET
fbem-1419	22	84	system	system	NOUN
fbem-1419	22	85	and	and	CCONJ
fbem-1419	22	86	guidelines	guideline	NOUN
fbem-1419	22	87	on	on	ADP
fbem-1419	22	88	carbon	carbon	NOUN
fbem-1419	22	89	audit	audit	NOUN
fbem-1419	22	90	implementation	implementation	NOUN
fbem-1419	22	91	,	,	PUNCT
fbem-1419	22	92	and	and	CCONJ
fbem-1419	22	93	the	the	DET
fbem-1419	22	94	policies	policy	NOUN
fbem-1419	22	95	on	on	ADP
fbem-1419	22	96	carbon	carbon	NOUN
fbem-1419	22	97	emission	emission	NOUN
fbem-1419	22	98	reduction	reduction	NOUN
fbem-1419	22	99	are	be	AUX
fbem-1419	22	100	also	also	ADV
fbem-1419	22	101	very	very	ADV
fbem-1419	22	102	this	this	PRON
fbem-1419	22	103	has	have	AUX
fbem-1419	22	104	posed	pose	VERB
fbem-1419	22	105	a	a	DET
fbem-1419	22	106	higher	high	ADJ
fbem-1419	22	107	challenge	challenge	NOUN
fbem-1419	22	108	to	to	PART
fbem-1419	22	109	carbon	carbon	NOUN
fbem-1419	22	110	auditing	auditing	NOUN
fbem-1419	22	111	.	.	PUNCT
fbem-1419	23	1	secondly	secondly	ADV
fbem-1419	23	2	,	,	PUNCT
fbem-1419	23	3	china	china	PROPN
fbem-1419	23	4	adopts	adopt	VERB
fbem-1419	23	5	voluntary	voluntary	ADJ
fbem-1419	23	6	disclosure	disclosure	NOUN
fbem-1419	23	7	of	of	ADP
fbem-1419	23	8	carbon	carbon	NOUN
fbem-1419	23	9	accounting	accounting	NOUN
fbem-1419	23	10	information	information	NOUN
fbem-1419	23	11	,	,	PUNCT
fbem-1419	23	12	and	and	CCONJ
fbem-1419	23	13	the	the	DET
fbem-1419	23	14	content	content	NOUN
fbem-1419	23	15	of	of	ADP
fbem-1419	23	16	the	the	DET
fbem-1419	23	17	disclosure	disclosure	NOUN
fbem-1419	23	18	is	be	AUX
fbem-1419	23	19	not	not	PART
fbem-1419	23	20	standardized	standardize	VERB
fbem-1419	23	21	,	,	PUNCT
fbem-1419	23	22	which	which	PRON
fbem-1419	23	23	leads	lead	VERB
fbem-1419	23	24	to	to	ADP
fbem-1419	23	25	most	most	ADJ
fbem-1419	23	26	of	of	ADP
fbem-1419	23	27	the	the	DET
fbem-1419	23	28	companies	company	NOUN
fbem-1419	23	29	describing	describe	VERB
fbem-1419	23	30	carbon	carbon	NOUN
fbem-1419	23	31	accounting	accounting	NOUN
fbem-1419	23	32	information	information	NOUN
fbem-1419	23	33	in	in	ADP
fbem-1419	23	34	general	general	ADJ
fbem-1419	23	35	terms	term	NOUN
fbem-1419	23	36	,	,	PUNCT
fbem-1419	23	37	lacking	lack	VERB
fbem-1419	23	38	objective	objective	ADJ
fbem-1419	23	39	data	datum	NOUN
fbem-1419	23	40	support	support	NOUN
fbem-1419	23	41	,	,	PUNCT
fbem-1419	23	42	which	which	PRON
fbem-1419	23	43	also	also	ADV
fbem-1419	23	44	leads	lead	VERB
fbem-1419	23	45	to	to	ADP
fbem-1419	23	46	the	the	DET
fbem-1419	23	47	inability	inability	NOUN
fbem-1419	23	48	of	of	ADP
fbem-1419	23	49	auditors	auditor	NOUN
fbem-1419	23	50	to	to	PART
fbem-1419	23	51	effectively	effectively	ADV
fbem-1419	23	52	identify	identify	VERB
fbem-1419	23	53	carbon	carbon	NOUN
fbem-1419	23	54	accounting	accounting	NOUN
fbem-1419	23	55	information	information	NOUN
fbem-1419	23	56	,	,	PUNCT
fbem-1419	23	57	thus	thus	ADV
fbem-1419	23	58	reducing	reduce	VERB
fbem-1419	23	59	the	the	DET
fbem-1419	23	60	accuracy	accuracy	NOUN
fbem-1419	23	61	of	of	ADP
fbem-1419	23	62	audit	audit	NOUN
fbem-1419	23	63	results	result	NOUN
fbem-1419	23	64	.	.	PUNCT
fbem-1419	24	1	finally	finally	ADV
fbem-1419	24	2	,	,	PUNCT
fbem-1419	24	3	the	the	DET
fbem-1419	24	4	government	government	NOUN
fbem-1419	24	5	has	have	AUX
fbem-1419	24	6	not	not	PART
fbem-1419	24	7	made	make	VERB
fbem-1419	24	8	clear	clear	ADJ
fbem-1419	24	9	regulations	regulation	NOUN
fbem-1419	24	10	on	on	ADP
fbem-1419	24	11	the	the	DET
fbem-1419	24	12	content	content	NOUN
fbem-1419	24	13	and	and	CCONJ
fbem-1419	24	14	form	form	NOUN
fbem-1419	24	15	of	of	ADP
fbem-1419	24	16	carbon	carbon	NOUN
fbem-1419	24	17	accounting	accounting	NOUN
fbem-1419	24	18	information	information	NOUN
fbem-1419	24	19	disclosure	disclosure	NOUN
fbem-1419	24	20	,	,	PUNCT
fbem-1419	24	21	and	and	CCONJ
fbem-1419	24	22	has	have	AUX
fbem-1419	24	23	not	not	PART
fbem-1419	24	24	been	be	AUX
fbem-1419	24	25	able	able	ADJ
fbem-1419	24	26	to	to	PART
fbem-1419	24	27	monitor	monitor	VERB
fbem-1419	24	28	the	the	DET
fbem-1419	24	29	truthfulness	truthfulness	ADJ
fbem-1419	24	30	and	and	CCONJ
fbem-1419	24	31	objectivity	objectivity	NOUN
fbem-1419	24	32	of	of	ADP
fbem-1419	24	33	the	the	DET
fbem-1419	24	34	disclosure	disclosure	NOUN
fbem-1419	24	35	in	in	ADP
fbem-1419	24	36	a	a	DET
fbem-1419	24	37	timely	timely	ADJ
fbem-1419	24	38	manner	manner	NOUN
fbem-1419	24	39	,	,	PUNCT
fbem-1419	24	40	so	so	CCONJ
fbem-1419	24	41	the	the	DET
fbem-1419	24	42	bill	bill	NOUN
fbem-1419	24	43	policy	policy	NOUN
fbem-1419	24	44	is	be	AUX
fbem-1419	24	45	just	just	ADV
fbem-1419	24	46	a	a	DET
fbem-1419	24	47	formality	formality	NOUN
fbem-1419	24	48	and	and	CCONJ
fbem-1419	24	49	has	have	VERB
fbem-1419	24	50	no	no	DET
fbem-1419	24	51	real	real	ADJ
fbem-1419	24	52	binding	binding	ADJ
fbem-1419	24	53	effect	effect	NOUN
fbem-1419	24	54	on	on	ADP
fbem-1419	24	55	enterprises	enterprise	NOUN
fbem-1419	24	56	.	.	PUNCT
fbem-1419	25	1	3.2	3.2	NUM
fbem-1419	25	2	.	.	PUNCT
fbem-1419	25	3	difficult	difficult	ADJ
fbem-1419	25	4	to	to	PART
fbem-1419	25	5	account	account	VERB
fbem-1419	25	6	for	for	ADP
fbem-1419	25	7	carbon	carbon	NOUN
fbem-1419	25	8	audit	audit	NOUN
fbem-1419	25	9	data	datum	NOUN
fbem-1419	25	10	,	,	PUNCT
fbem-1419	25	11	low	low	ADJ
fbem-1419	25	12	technical	technical	ADJ
fbem-1419	25	13	input	input	NOUN
fbem-1419	25	14	and	and	CCONJ
fbem-1419	25	15	high	high	ADJ
fbem-1419	25	16	cost	cost	NOUN
fbem-1419	25	17	of	of	ADP
fbem-1419	25	18	work	work	NOUN
fbem-1419	25	19	the	the	DET
fbem-1419	25	20	content	content	NOUN
fbem-1419	25	21	of	of	ADP
fbem-1419	25	22	carbon	carbon	NOUN
fbem-1419	25	23	emission	emission	NOUN
fbem-1419	25	24	data	datum	NOUN
fbem-1419	25	25	forensic	forensic	ADJ
fbem-1419	25	26	collection	collection	NOUN
fbem-1419	25	27	in	in	ADP
fbem-1419	25	28	china	china	PROPN
fbem-1419	25	29	is	be	AUX
fbem-1419	25	30	mostly	mostly	ADV
fbem-1419	25	31	based	base	VERB
fbem-1419	25	32	on	on	ADP
fbem-1419	25	33	the	the	DET
fbem-1419	25	34	subjective	subjective	ADJ
fbem-1419	25	35	judgment	judgment	NOUN
fbem-1419	25	36	of	of	ADP
fbem-1419	25	37	auditors	auditor	NOUN
fbem-1419	25	38	,	,	PUNCT
fbem-1419	25	39	the	the	DET
fbem-1419	25	40	process	process	NOUN
fbem-1419	25	41	and	and	CCONJ
fbem-1419	25	42	method	method	NOUN
fbem-1419	25	43	are	be	AUX
fbem-1419	25	44	very	very	ADV
fbem-1419	25	45	irregular	irregular	ADJ
fbem-1419	25	46	,	,	PUNCT
fbem-1419	25	47	and	and	CCONJ
fbem-1419	25	48	there	there	PRON
fbem-1419	25	49	is	be	VERB
fbem-1419	25	50	an	an	DET
fbem-1419	25	51	extreme	extreme	ADJ
fbem-1419	25	52	lack	lack	NOUN
fbem-1419	25	53	of	of	ADP
fbem-1419	25	54	equipment	equipment	NOUN
fbem-1419	25	55	and	and	CCONJ
fbem-1419	25	56	instruments	instrument	NOUN
fbem-1419	25	57	that	that	PRON
fbem-1419	25	58	can	can	AUX
fbem-1419	25	59	accurately	accurately	ADV
fbem-1419	25	60	monitor	monitor	VERB
fbem-1419	25	61	carbon	carbon	NOUN
fbem-1419	25	62	emissions	emission	NOUN
fbem-1419	25	63	,	,	PUNCT
fbem-1419	25	64	resulting	result	VERB
fbem-1419	25	65	in	in	ADP
fbem-1419	25	66	high	high	ADJ
fbem-1419	25	67	audit	audit	NOUN
fbem-1419	25	68	costs	cost	NOUN
fbem-1419	25	69	.	.	PUNCT
fbem-1419	26	1	first	first	ADV
fbem-1419	26	2	,	,	PUNCT
fbem-1419	26	3	china	china	PROPN
fbem-1419	26	4	's	's	PART
fbem-1419	26	5	carbon	carbon	NOUN
fbem-1419	26	6	audits	audits	NOUN
fbem-1419	26	7	are	be	AUX
fbem-1419	26	8	mainly	mainly	ADV
fbem-1419	26	9	carbon	carbon	NOUN
fbem-1419	26	10	special	special	ADJ
fbem-1419	26	11	fund	fund	NOUN
fbem-1419	26	12	audits	audits	NOUN
fbem-1419	26	13	and	and	CCONJ
fbem-1419	26	14	carbon	carbon	NOUN
fbem-1419	26	15	emission	emission	NOUN
fbem-1419	26	16	reduction	reduction	NOUN
fbem-1419	26	17	audits	audits	NOUN
fbem-1419	26	18	,	,	PUNCT
fbem-1419	26	19	but	but	CCONJ
fbem-1419	26	20	the	the	DET
fbem-1419	26	21	accuracy	accuracy	NOUN
fbem-1419	26	22	of	of	ADP
fbem-1419	26	23	the	the	DET
fbem-1419	26	24	methods	method	NOUN
fbem-1419	26	25	and	and	CCONJ
fbem-1419	26	26	audit	audit	NOUN
fbem-1419	26	27	results	result	NOUN
fbem-1419	26	28	are	be	AUX
fbem-1419	26	29	not	not	PART
fbem-1419	26	30	optimistic	optimistic	ADJ
fbem-1419	26	31	,	,	PUNCT
fbem-1419	26	32	mainly	mainly	ADV
fbem-1419	26	33	because	because	SCONJ
fbem-1419	26	34	without	without	ADP
fbem-1419	26	35	a	a	DET
fbem-1419	26	36	clear	clear	ADJ
fbem-1419	26	37	implementation	implementation	NOUN
fbem-1419	26	38	plan	plan	NOUN
fbem-1419	26	39	and	and	CCONJ
fbem-1419	26	40	accurate	accurate	ADJ
fbem-1419	26	41	data	datum	NOUN
fbem-1419	26	42	forensics	forensic	NOUN
fbem-1419	26	43	,	,	PUNCT
fbem-1419	26	44	auditors	auditor	NOUN
fbem-1419	26	45	can	can	AUX
fbem-1419	26	46	only	only	ADV
fbem-1419	26	47	produce	produce	VERB
fbem-1419	26	48	third	third	ADJ
fbem-1419	26	49	-	-	PUNCT
fbem-1419	26	50	party	party	NOUN
fbem-1419	26	51	reports	report	NOUN
fbem-1419	26	52	with	with	ADP
fbem-1419	26	53	a	a	DET
fbem-1419	26	54	fixed	fix	VERB
fbem-1419	26	55	format	format	NOUN
fbem-1419	26	56	based	base	VERB
fbem-1419	26	57	on	on	ADP
fbem-1419	26	58	incomplete	incomplete	ADJ
fbem-1419	26	59	carbon	carbon	NOUN
fbem-1419	26	60	audit	audit	NOUN
fbem-1419	26	61	knowledge	knowledge	NOUN
fbem-1419	26	62	,	,	PUNCT
fbem-1419	26	63	and	and	CCONJ
fbem-1419	26	64	most	most	ADJ
fbem-1419	26	65	of	of	ADP
fbem-1419	26	66	them	they	PRON
fbem-1419	26	67	are	be	AUX
fbem-1419	26	68	mainly	mainly	ADV
fbem-1419	26	69	qualitative	qualitative	ADJ
fbem-1419	26	70	descriptions	description	NOUN
fbem-1419	26	71	.	.	PUNCT
fbem-1419	27	1	secondly	secondly	ADV
fbem-1419	27	2	,	,	PUNCT
fbem-1419	27	3	due	due	ADP
fbem-1419	27	4	to	to	ADP
fbem-1419	27	5	the	the	DET
fbem-1419	27	6	lack	lack	NOUN
fbem-1419	27	7	of	of	ADP
fbem-1419	27	8	funding	funding	NOUN
fbem-1419	27	9	for	for	ADP
fbem-1419	27	10	carbon	carbon	NOUN
fbem-1419	27	11	audit	audit	NOUN
fbem-1419	27	12	r&d	r&d	NOUN
fbem-1419	27	13	in	in	ADP
fbem-1419	27	14	china	china	PROPN
fbem-1419	27	15	,	,	PUNCT
fbem-1419	27	16	there	there	PRON
fbem-1419	27	17	are	be	VERB
fbem-1419	27	18	very	very	ADV
fbem-1419	27	19	few	few	ADJ
fbem-1419	27	20	scholars	scholar	NOUN
fbem-1419	27	21	researching	research	VERB
fbem-1419	27	22	and	and	CCONJ
fbem-1419	27	23	developing	develop	VERB
fbem-1419	27	24	high	high	ADJ
fbem-1419	27	25	-	-	PUNCT
fbem-1419	27	26	tech	tech	NOUN
fbem-1419	27	27	digital	digital	ADJ
fbem-1419	27	28	detection	detection	NOUN
fbem-1419	27	29	instruments	instrument	NOUN
fbem-1419	27	30	for	for	ADP
fbem-1419	27	31	carbon	carbon	NOUN
fbem-1419	27	32	audit	audit	NOUN
fbem-1419	27	33	,	,	PUNCT
fbem-1419	27	34	which	which	PRON
fbem-1419	27	35	makes	make	VERB
fbem-1419	27	36	it	it	PRON
fbem-1419	27	37	much	much	ADV
fbem-1419	27	38	more	more	ADV
fbem-1419	27	39	difficult	difficult	ADJ
fbem-1419	27	40	and	and	CCONJ
fbem-1419	27	41	costly	costly	ADJ
fbem-1419	27	42	for	for	ADP
fbem-1419	27	43	third	third	ADJ
fbem-1419	27	44	parties	party	NOUN
fbem-1419	27	45	to	to	PART
fbem-1419	27	46	carry	carry	VERB
fbem-1419	27	47	out	out	ADP
fbem-1419	27	48	carbon	carbon	NOUN
fbem-1419	27	49	audit	audit	NOUN
fbem-1419	27	50	,	,	PUNCT
fbem-1419	27	51	and	and	CCONJ
fbem-1419	27	52	is	be	AUX
fbem-1419	27	53	very	very	ADV
fbem-1419	27	54	unfavorable	unfavorable	ADJ
fbem-1419	27	55	to	to	ADP
fbem-1419	27	56	the	the	DET
fbem-1419	27	57	development	development	NOUN
fbem-1419	27	58	of	of	ADP
fbem-1419	27	59	carbon	carbon	NOUN
fbem-1419	27	60	audit	audit	NOUN
fbem-1419	27	61	.	.	PUNCT
fbem-1419	28	1	3.3	3.3	NUM
fbem-1419	28	2	.	.	PUNCT
fbem-1419	29	1	carbon	carbon	NOUN
fbem-1419	29	2	audit	audit	NOUN
fbem-1419	29	3	talent	talent	NOUN
fbem-1419	29	4	is	be	AUX
fbem-1419	29	5	scarce	scarce	ADJ
fbem-1419	29	6	carbon	carbon	NOUN
fbem-1419	29	7	audits	audits	NOUN
fbem-1419	29	8	are	be	AUX
fbem-1419	29	9	different	different	ADJ
fbem-1419	29	10	from	from	ADP
fbem-1419	29	11	traditional	traditional	ADJ
fbem-1419	29	12	audits	audits	NOUN
fbem-1419	29	13	in	in	SCONJ
fbem-1419	29	14	that	that	SCONJ
fbem-1419	29	15	they	they	PRON
fbem-1419	29	16	include	include	VERB
fbem-1419	29	17	many	many	ADJ
fbem-1419	29	18	different	different	ADJ
fbem-1419	29	19	topics	topic	NOUN
fbem-1419	29	20	,	,	PUNCT
fbem-1419	29	21	each	each	PRON
fbem-1419	29	22	of	of	ADP
fbem-1419	29	23	which	which	PRON
fbem-1419	29	24	is	be	AUX
fbem-1419	29	25	interconnected	interconnect	VERB
fbem-1419	29	26	and	and	CCONJ
fbem-1419	29	27	independent	independent	ADJ
fbem-1419	29	28	of	of	ADP
fbem-1419	29	29	the	the	DET
fbem-1419	29	30	other	other	ADJ
fbem-1419	29	31	,	,	PUNCT
fbem-1419	29	32	and	and	CCONJ
fbem-1419	29	33	carbon	carbon	NOUN
fbem-1419	29	34	auditing	auditing	NOUN
fbem-1419	29	35	methods	method	NOUN
fbem-1419	29	36	and	and	CCONJ
fbem-1419	29	37	evidence	evidence	NOUN
fbem-1419	29	38	collection	collection	NOUN
fbem-1419	29	39	vary	vary	VERB
fbem-1419	29	40	from	from	ADP
fbem-1419	29	41	field	field	NOUN
fbem-1419	29	42	to	to	ADP
fbem-1419	29	43	field	field	NOUN
fbem-1419	29	44	.	.	PUNCT
fbem-1419	30	1	this	this	PRON
fbem-1419	30	2	requires	require	VERB
fbem-1419	30	3	carbon	carbon	NOUN
fbem-1419	30	4	auditors	auditor	NOUN
fbem-1419	30	5	to	to	PART
fbem-1419	30	6	not	not	PART
fbem-1419	30	7	only	only	ADV
fbem-1419	30	8	have	have	VERB
fbem-1419	30	9	the	the	DET
fbem-1419	30	10	professional	professional	ADJ
fbem-1419	30	11	skills	skill	NOUN
fbem-1419	30	12	of	of	ADP
fbem-1419	30	13	traditional	traditional	ADJ
fbem-1419	30	14	auditing	auditing	NOUN
fbem-1419	30	15	,	,	PUNCT
fbem-1419	30	16	but	but	CCONJ
fbem-1419	30	17	also	also	ADV
fbem-1419	30	18	know	know	VERB
fbem-1419	30	19	the	the	DET
fbem-1419	30	20	industry	industry	NOUN
fbem-1419	30	21	knowledge	knowledge	NOUN
fbem-1419	30	22	of	of	ADP
fbem-1419	30	23	various	various	ADJ
fbem-1419	30	24	fields	field	NOUN
fbem-1419	30	25	such	such	ADJ
fbem-1419	30	26	as	as	ADP
fbem-1419	30	27	petroleum	petroleum	NOUN
fbem-1419	30	28	,	,	PUNCT
fbem-1419	30	29	chemical	chemical	NOUN
fbem-1419	30	30	and	and	CCONJ
fbem-1419	30	31	energy	energy	NOUN
fbem-1419	30	32	,	,	PUNCT
fbem-1419	30	33	proficient	proficient	ADJ
fbem-1419	30	34	in	in	ADP
fbem-1419	30	35	professional	professional	ADJ
fbem-1419	30	36	laws	law	NOUN
fbem-1419	30	37	and	and	CCONJ
fbem-1419	30	38	regulations	regulation	NOUN
fbem-1419	30	39	,	,	PUNCT
fbem-1419	30	40	and	and	CCONJ
fbem-1419	30	41	understand	understand	VERB
fbem-1419	30	42	the	the	DET
fbem-1419	30	43	carbon	carbon	NOUN
fbem-1419	30	44	footprint	footprint	NOUN
fbem-1419	30	45	process	process	NOUN
fbem-1419	30	46	rating	rating	NOUN
fbem-1419	30	47	system	system	NOUN
fbem-1419	30	48	of	of	ADP
fbem-1419	30	49	each	each	DET
fbem-1419	30	50	industry	industry	NOUN
fbem-1419	30	51	.	.	PUNCT
fbem-1419	31	1	in	in	ADP
fbem-1419	31	2	china	china	PROPN
fbem-1419	31	3	,	,	PUNCT
fbem-1419	31	4	carbon	carbon	NOUN
fbem-1419	31	5	auditors	auditor	NOUN
fbem-1419	31	6	are	be	AUX
fbem-1419	31	7	well	well	ADV
fbem-1419	31	8	versed	verse	VERB
fbem-1419	31	9	in	in	ADP
fbem-1419	31	10	accounting	accounting	NOUN
fbem-1419	31	11	knowledge	knowledge	NOUN
fbem-1419	31	12	but	but	CCONJ
fbem-1419	31	13	lack	lack	NOUN
fbem-1419	31	14	knowledge	knowledge	NOUN
fbem-1419	31	15	of	of	ADP
fbem-1419	31	16	environmental	environmental	ADJ
fbem-1419	31	17	engineering	engineering	NOUN
fbem-1419	31	18	and	and	CCONJ
fbem-1419	31	19	ecosystems	ecosystem	NOUN
fbem-1419	31	20	,	,	PUNCT
fbem-1419	31	21	and	and	CCONJ
fbem-1419	31	22	are	be	AUX
fbem-1419	31	23	unable	unable	ADJ
fbem-1419	31	24	to	to	PART
fbem-1419	31	25	effectively	effectively	ADV
fbem-1419	31	26	combine	combine	VERB
fbem-1419	31	27	the	the	DET
fbem-1419	31	28	dual	dual	ADJ
fbem-1419	31	29	knowledge	knowledge	NOUN
fbem-1419	31	30	systems	system	NOUN
fbem-1419	31	31	,	,	PUNCT
fbem-1419	31	32	making	make	VERB
fbem-1419	31	33	carbon	carbon	NOUN
fbem-1419	31	34	audits	audits	NOUN
fbem-1419	31	35	difficult	difficult	ADJ
fbem-1419	31	36	to	to	PART
fbem-1419	31	37	implement	implement	VERB
fbem-1419	31	38	.	.	PUNCT
fbem-1419	32	1	4	4	X
fbem-1419	32	2	.	.	X
fbem-1419	32	3	the	the	DET
fbem-1419	32	4	construction	construction	NOUN
fbem-1419	32	5	of	of	ADP
fbem-1419	32	6	china	china	PROPN
fbem-1419	32	7	's	's	PART
fbem-1419	32	8	carbon	carbon	NOUN
fbem-1419	32	9	audit	audit	NOUN
fbem-1419	32	10	framework	framework	NOUN
fbem-1419	32	11	4.1	4.1	NUM
fbem-1419	32	12	.	.	PUNCT
fbem-1419	32	13	building	build	VERB
fbem-1419	32	14	a	a	DET
fbem-1419	32	15	carbon	carbon	NOUN
fbem-1419	32	16	audit	audit	NOUN
fbem-1419	32	17	evaluation	evaluation	NOUN
fbem-1419	32	18	index	index	NOUN
fbem-1419	32	19	system	system	NOUN
fbem-1419	32	20	the	the	DET
fbem-1419	32	21	carbon	carbon	NOUN
fbem-1419	32	22	audit	audit	NOUN
fbem-1419	32	23	evaluation	evaluation	NOUN
fbem-1419	32	24	index	index	NOUN
fbem-1419	32	25	system	system	NOUN
fbem-1419	32	26	is	be	AUX
fbem-1419	32	27	a	a	DET
fbem-1419	32	28	threedimensional	threedimensional	ADJ
fbem-1419	32	29	evaluation	evaluation	NOUN
fbem-1419	32	30	system	system	NOUN
fbem-1419	32	31	consisting	consist	VERB
fbem-1419	32	32	of	of	ADP
fbem-1419	32	33	driving	drive	VERB
fbem-1419	32	34	force	force	NOUN
fbem-1419	32	35	factor	factor	NOUN
fbem-1419	32	36	(	(	PUNCT
fbem-1419	32	37	d	d	NOUN
fbem-1419	32	38	)	)	PUNCT
fbem-1419	32	39	,	,	PUNCT
fbem-1419	32	40	state	state	NOUN
fbem-1419	32	41	factor	factor	NOUN
fbem-1419	32	42	(	(	PUNCT
fbem-1419	32	43	s	s	NOUN
fbem-1419	32	44	)	)	PUNCT
fbem-1419	32	45	and	and	CCONJ
fbem-1419	32	46	response	response	NOUN
fbem-1419	32	47	factor	factor	NOUN
fbem-1419	32	48	(	(	PUNCT
fbem-1419	32	49	r	r	NOUN
fbem-1419	32	50	)	)	PUNCT
fbem-1419	32	51	,	,	PUNCT
fbem-1419	32	52	which	which	PRON
fbem-1419	32	53	is	be	AUX
fbem-1419	32	54	finally	finally	ADV
fbem-1419	32	55	formed	form	VERB
fbem-1419	32	56	by	by	ADP
fbem-1419	32	57	classifying	classify	VERB
fbem-1419	32	58	and	and	CCONJ
fbem-1419	32	59	deciphering	decipher	VERB
fbem-1419	32	60	the	the	DET
fbem-1419	32	61	many	many	ADJ
fbem-1419	32	62	obstacles	obstacle	NOUN
fbem-1419	32	63	encountered	encounter	VERB
fbem-1419	32	64	by	by	ADP
fbem-1419	32	65	auditors	auditor	NOUN
fbem-1419	32	66	in	in	ADP
fbem-1419	32	67	the	the	DET
fbem-1419	32	68	audit	audit	NOUN
fbem-1419	32	69	process	process	NOUN
fbem-1419	32	70	as	as	ADP
fbem-1419	32	71	the	the	DET
fbem-1419	32	72	starting	starting	NOUN
fbem-1419	32	73	point	point	NOUN
fbem-1419	32	74	,	,	PUNCT
fbem-1419	32	75	finding	find	VERB
fbem-1419	32	76	the	the	DET
fbem-1419	32	77	factor	factor	NOUN
fbem-1419	32	78	indicators	indicator	NOUN
fbem-1419	32	79	related	relate	VERB
fbem-1419	32	80	to	to	ADP
fbem-1419	32	81	the	the	DET
fbem-1419	32	82	obstacles	obstacle	NOUN
fbem-1419	32	83	,	,	PUNCT
fbem-1419	32	84	and	and	CCONJ
fbem-1419	32	85	evaluating	evaluate	VERB
fbem-1419	32	86	the	the	DET
fbem-1419	32	87	indicators	indicator	NOUN
fbem-1419	32	88	.	.	PUNCT
fbem-1419	33	1	the	the	DET
fbem-1419	33	2	driving	drive	VERB
fbem-1419	33	3	force	force	NOUN
fbem-1419	33	4	indicator	indicator	NOUN
fbem-1419	33	5	(	(	PUNCT
fbem-1419	33	6	d	d	X
fbem-1419	33	7	)	)	PUNCT
fbem-1419	33	8	is	be	AUX
fbem-1419	33	9	also	also	ADV
fbem-1419	33	10	linked	link	VERB
fbem-1419	33	11	to	to	ADP
fbem-1419	33	12	the	the	DET
fbem-1419	33	13	pressure	pressure	NOUN
fbem-1419	33	14	indicator	indicator	NOUN
fbem-1419	33	15	,	,	PUNCT
fbem-1419	33	16	and	and	CCONJ
fbem-1419	33	17	the	the	DET
fbem-1419	33	18	economic	economic	ADJ
fbem-1419	33	19	,	,	PUNCT
fbem-1419	33	20	environmental	environmental	ADJ
fbem-1419	33	21	and	and	CCONJ
fbem-1419	33	22	social	social	ADJ
fbem-1419	33	23	impacts	impact	NOUN
fbem-1419	33	24	should	should	AUX
fbem-1419	33	25	be	be	AUX
fbem-1419	33	26	considered	consider	VERB
fbem-1419	33	27	.	.	PUNCT
fbem-1419	34	1	the	the	DET
fbem-1419	34	2	government	government	NOUN
fbem-1419	34	3	side	side	NOUN
fbem-1419	34	4	should	should	AUX
fbem-1419	34	5	actively	actively	ADV
fbem-1419	34	6	introduce	introduce	VERB
fbem-1419	34	7	incentives	incentive	NOUN
fbem-1419	34	8	for	for	ADP
fbem-1419	34	9	carbon	carbon	NOUN
fbem-1419	34	10	emission	emission	NOUN
fbem-1419	34	11	reduction	reduction	NOUN
fbem-1419	34	12	,	,	PUNCT
fbem-1419	34	13	increase	increase	VERB
fbem-1419	34	14	government	government	NOUN
fbem-1419	34	15	support	support	NOUN
fbem-1419	34	16	,	,	PUNCT
fbem-1419	34	17	automatically	automatically	ADV
fbem-1419	34	18	tilt	tilt	VERB
fbem-1419	34	19	resources	resource	NOUN
fbem-1419	34	20	to	to	ADP
fbem-1419	34	21	enterprises	enterprise	NOUN
fbem-1419	34	22	that	that	PRON
fbem-1419	34	23	meet	meet	VERB
fbem-1419	34	24	carbon	carbon	NOUN
fbem-1419	34	25	emission	emission	NOUN
fbem-1419	34	26	reduction	reduction	NOUN
fbem-1419	34	27	standards	standard	NOUN
fbem-1419	34	28	,	,	PUNCT
fbem-1419	34	29	and	and	CCONJ
fbem-1419	34	30	set	set	VERB
fbem-1419	34	31	the	the	DET
fbem-1419	34	32	total	total	ADJ
fbem-1419	34	33	amount	amount	NOUN
fbem-1419	34	34	of	of	ADP
fbem-1419	34	35	low	low	ADJ
fbem-1419	34	36	-	-	PUNCT
fbem-1419	34	37	carbon	carbon	NOUN
fbem-1419	34	38	special	special	ADJ
fbem-1419	34	39	funds	fund	NOUN
fbem-1419	34	40	and	and	CCONJ
fbem-1419	34	41	the	the	DET
fbem-1419	34	42	utilization	utilization	NOUN
fbem-1419	34	43	rate	rate	NOUN
fbem-1419	34	44	of	of	ADP
fbem-1419	34	45	low	low	ADJ
fbem-1419	34	46	-	-	PUNCT
fbem-1419	34	47	carbon	carbon	NOUN
fbem-1419	34	48	special	special	NOUN
fbem-1419	34	49	funds[6	funds[6	NUM
fbem-1419	34	50	]	]	X
fbem-1419	34	51	.	.	PUNCT
fbem-1419	35	1	the	the	DET
fbem-1419	35	2	public	public	ADJ
fbem-1419	35	3	side	side	NOUN
fbem-1419	35	4	can	can	AUX
fbem-1419	35	5	set	set	VERB
fbem-1419	35	6	a	a	DET
fbem-1419	35	7	public	public	ADJ
fbem-1419	35	8	satisfaction	satisfaction	NOUN
fbem-1419	35	9	questionnaire	questionnaire	NOUN
fbem-1419	35	10	to	to	PART
fbem-1419	35	11	give	give	VERB
fbem-1419	35	12	feedback	feedback	NOUN
fbem-1419	35	13	from	from	ADP
fbem-1419	35	14	the	the	DET
fbem-1419	35	15	public	public	NOUN
fbem-1419	35	16	's	's	PART
fbem-1419	35	17	point	point	NOUN
fbem-1419	35	18	of	of	ADP
fbem-1419	35	19	view	view	NOUN
fbem-1419	35	20	whether	whether	SCONJ
fbem-1419	35	21	the	the	DET
fbem-1419	35	22	enterprises	enterprise	NOUN
fbem-1419	35	23	highly	highly	ADV
fbem-1419	35	24	fulfill	fulfill	VERB
fbem-1419	35	25	the	the	DET
fbem-1419	35	26	responsibility	responsibility	NOUN
fbem-1419	35	27	of	of	ADP
fbem-1419	35	28	environmental	environmental	ADJ
fbem-1419	35	29	protection	protection	NOUN
fbem-1419	35	30	.	.	PUNCT
fbem-1419	36	1	status	status	NOUN
fbem-1419	36	2	factor	factor	NOUN
fbem-1419	36	3	(	(	PUNCT
fbem-1419	36	4	s	s	X
fbem-1419	36	5	)	)	PUNCT
fbem-1419	36	6	should	should	AUX
fbem-1419	36	7	consider	consider	VERB
fbem-1419	36	8	reducing	reduce	VERB
fbem-1419	36	9	the	the	DET
fbem-1419	36	10	use	use	NOUN
fbem-1419	36	11	of	of	ADP
fbem-1419	36	12	high	high	ADJ
fbem-1419	36	13	carbon	carbon	NOUN
fbem-1419	36	14	emission	emission	NOUN
fbem-1419	36	15	energy	energy	NOUN
fbem-1419	36	16	and	and	CCONJ
fbem-1419	36	17	increasing	increase	VERB
fbem-1419	36	18	the	the	DET
fbem-1419	36	19	use	use	NOUN
fbem-1419	36	20	of	of	ADP
fbem-1419	36	21	clean	clean	ADJ
fbem-1419	36	22	energy	energy	NOUN
fbem-1419	36	23	,	,	PUNCT
fbem-1419	36	24	so	so	SCONJ
fbem-1419	36	25	status	status	NOUN
fbem-1419	36	26	indicators	indicator	NOUN
fbem-1419	36	27	can	can	AUX
fbem-1419	36	28	be	be	AUX
fbem-1419	36	29	set	set	VERB
fbem-1419	36	30	for	for	ADP
fbem-1419	36	31	so2	so2	PROPN
fbem-1419	36	32	emissions	emission	NOUN
fbem-1419	36	33	,	,	PUNCT
fbem-1419	36	34	greenhouse	greenhouse	NOUN
fbem-1419	36	35	gas	gas	NOUN
fbem-1419	36	36	emissions	emission	NOUN
fbem-1419	36	37	,	,	PUNCT
fbem-1419	36	38	nitrogen	nitrogen	NOUN
fbem-1419	36	39	oxide	oxide	NOUN
fbem-1419	36	40	emissions	emission	NOUN
fbem-1419	36	41	,	,	PUNCT
fbem-1419	36	42	clean	clean	ADJ
fbem-1419	36	43	production	production	NOUN
fbem-1419	36	44	applications	application	NOUN
fbem-1419	36	45	,	,	PUNCT
fbem-1419	36	46	and	and	CCONJ
fbem-1419	36	47	major	major	ADJ
fbem-1419	36	48	solid	solid	ADJ
fbem-1419	36	49	pollutant	pollutant	ADJ
fbem-1419	36	50	emissions	emission	NOUN
fbem-1419	36	51	.	.	PUNCT
fbem-1419	37	1	response	response	NOUN
fbem-1419	37	2	index	index	NOUN
fbem-1419	37	3	(	(	PUNCT
fbem-1419	37	4	r	r	NOUN
fbem-1419	37	5	)	)	PUNCT
fbem-1419	37	6	refers	refer	VERB
fbem-1419	37	7	to	to	ADP
fbem-1419	37	8	the	the	DET
fbem-1419	37	9	enterprises	enterprise	NOUN
fbem-1419	37	10	'	'	PART
fbem-1419	37	11	response	response	NOUN
fbem-1419	37	12	to	to	ADP
fbem-1419	37	13	the	the	DET
fbem-1419	37	14	government	government	NOUN
fbem-1419	37	15	's	's	PART
fbem-1419	37	16	relevant	relevant	ADJ
fbem-1419	37	17	measures	measure	NOUN
fbem-1419	37	18	and	and	CCONJ
fbem-1419	37	19	degree	degree	NOUN
fbem-1419	37	20	of	of	ADP
fbem-1419	37	21	carbon	carbon	NOUN
fbem-1419	37	22	emission	emission	NOUN
fbem-1419	37	23	reduction	reduction	NOUN
fbem-1419	37	24	,	,	PUNCT
fbem-1419	37	25	and	and	CCONJ
fbem-1419	37	26	the	the	DET
fbem-1419	37	27	main	main	ADJ
fbem-1419	37	28	indicators	indicator	NOUN
fbem-1419	37	29	include	include	VERB
fbem-1419	37	30	greenhouse	greenhouse	NOUN
fbem-1419	37	31	gas	gas	NOUN
fbem-1419	37	32	emission	emission	NOUN
fbem-1419	37	33	reduction	reduction	NOUN
fbem-1419	37	34	,	,	PUNCT
fbem-1419	37	35	carbon	carbon	NOUN
fbem-1419	37	36	emission	emission	NOUN
fbem-1419	37	37	reduction	reduction	NOUN
fbem-1419	37	38	r&d	r&d	NOUN
fbem-1419	37	39	expenditure	expenditure	NOUN
fbem-1419	37	40	,	,	PUNCT
fbem-1419	37	41	low	low	ADJ
fbem-1419	37	42	-	-	PUNCT
fbem-1419	37	43	carbon	carbon	NOUN
fbem-1419	37	44	project	project	NOUN
fbem-1419	37	45	yield	yield	NOUN
fbem-1419	37	46	,	,	PUNCT
fbem-1419	37	47	necessary	necessary	ADJ
fbem-1419	37	48	utilization	utilization	NOUN
fbem-1419	37	49	rate	rate	NOUN
fbem-1419	37	50	of	of	ADP
fbem-1419	37	51	clean	clean	ADJ
fbem-1419	37	52	energy	energy	NOUN
fbem-1419	37	53	,	,	PUNCT
fbem-1419	37	54	etc	etc	X
fbem-1419	37	55	.	.	X
fbem-1419	37	56	4.2	4.2	NUM
fbem-1419	37	57	.	.	PUNCT
fbem-1419	38	1	building	build	VERB
fbem-1419	38	2	a	a	DET
fbem-1419	38	3	coordination	coordination	NOUN
fbem-1419	38	4	link	link	NOUN
fbem-1419	38	5	between	between	ADP
fbem-1419	38	6	the	the	DET
fbem-1419	38	7	audit	audit	NOUN
fbem-1419	38	8	departments	department	NOUN
fbem-1419	38	9	of	of	ADP
fbem-1419	38	10	all	all	DET
fbem-1419	38	11	parties	party	NOUN
fbem-1419	38	12	although	although	SCONJ
fbem-1419	38	13	china	china	PROPN
fbem-1419	38	14	has	have	AUX
fbem-1419	38	15	run	run	VERB
fbem-1419	38	16	a	a	DET
fbem-1419	38	17	carbon	carbon	NOUN
fbem-1419	38	18	trading	trading	NOUN
fbem-1419	38	19	platform	platform	NOUN
fbem-1419	38	20	containing	contain	VERB
fbem-1419	38	21	trading	trading	NOUN
fbem-1419	38	22	account	account	NOUN
fbem-1419	38	23	management	management	NOUN
fbem-1419	38	24	,	,	PUNCT
fbem-1419	38	25	quotas	quota	NOUN
fbem-1419	38	26	,	,	PUNCT
fbem-1419	38	27	certifications	certification	NOUN
fbem-1419	38	28	,	,	PUNCT
fbem-1419	38	29	voluntary	voluntary	ADJ
fbem-1419	38	30	emission	emission	NOUN
fbem-1419	38	31	reductions	reduction	NOUN
fbem-1419	38	32	and	and	CCONJ
fbem-1419	38	33	other	other	ADJ
fbem-1419	38	34	functions	function	NOUN
fbem-1419	38	35	this	this	DET
fbem-1419	38	36	year	year	NOUN
fbem-1419	38	37	,	,	PUNCT
fbem-1419	38	38	aiming	aim	VERB
fbem-1419	38	39	to	to	PART
fbem-1419	38	40	bring	bring	VERB
fbem-1419	38	41	into	into	ADP
fbem-1419	38	42	play	play	VERB
fbem-1419	38	43	the	the	DET
fbem-1419	38	44	aggregation	aggregation	NOUN
fbem-1419	38	45	effect	effect	NOUN
fbem-1419	38	46	of	of	ADP
fbem-1419	38	47	carbon	carbon	NOUN
fbem-1419	38	48	trading	trading	NOUN
fbem-1419	38	49	,	,	PUNCT
fbem-1419	38	50	gathering	gather	VERB
fbem-1419	38	51	carbon	carbon	NOUN
fbem-1419	38	52	assets	asset	NOUN
fbem-1419	38	53	,	,	PUNCT
fbem-1419	38	54	carbon	carbon	NOUN
fbem-1419	38	55	management	management	NOUN
fbem-1419	38	56	and	and	CCONJ
fbem-1419	38	57	other	other	ADJ
fbem-1419	38	58	enterprises	enterprise	NOUN
fbem-1419	38	59	,	,	PUNCT
fbem-1419	38	60	forming	form	VERB
fbem-1419	38	61	industrial	industrial	ADJ
fbem-1419	38	62	clusters	cluster	NOUN
fbem-1419	38	63	,	,	PUNCT
fbem-1419	38	64	thus	thus	ADV
fbem-1419	38	65	facilitating	facilitate	VERB
fbem-1419	38	66	the	the	DET
fbem-1419	38	67	collection	collection	NOUN
fbem-1419	38	68	and	and	CCONJ
fbem-1419	38	69	supervision	supervision	NOUN
fbem-1419	38	70	of	of	ADP
fbem-1419	38	71	carbon	carbon	NOUN
fbem-1419	38	72	information	information	NOUN
fbem-1419	38	73	of	of	ADP
fbem-1419	38	74	high	high	ADJ
fbem-1419	38	75	carbon	carbon	NOUN
fbem-1419	38	76	emission	emission	NOUN
fbem-1419	38	77	enterprises	enterprise	NOUN
fbem-1419	38	78	,	,	PUNCT
fbem-1419	38	79	making	make	VERB
fbem-1419	38	80	various	various	ADJ
fbem-1419	38	81	carbon	carbon	NOUN
fbem-1419	38	82	information	information	NOUN
fbem-1419	38	83	more	more	ADV
fbem-1419	38	84	transparent	transparent	ADJ
fbem-1419	38	85	,	,	PUNCT
fbem-1419	38	86	and	and	CCONJ
fbem-1419	38	87	promoting	promote	VERB
fbem-1419	38	88	3	3	NUM
fbem-1419	38	89	the	the	DET
fbem-1419	38	90	fair	fair	ADJ
fbem-1419	38	91	development	development	NOUN
fbem-1419	38	92	of	of	ADP
fbem-1419	38	93	the	the	DET
fbem-1419	38	94	carbon	carbon	NOUN
fbem-1419	38	95	market	market	NOUN
fbem-1419	38	96	and	and	CCONJ
fbem-1419	38	97	enterprise	enterprise	NOUN
fbem-1419	38	98	competition	competition	NOUN
fbem-1419	38	99	for	for	ADP
fbem-1419	38	100	emission	emission	NOUN
fbem-1419	38	101	reduction	reduction	NOUN
fbem-1419	38	102	.	.	PUNCT
fbem-1419	39	1	however	however	ADV
fbem-1419	39	2	,	,	PUNCT
fbem-1419	39	3	since	since	SCONJ
fbem-1419	39	4	the	the	DET
fbem-1419	39	5	carbon	carbon	NOUN
fbem-1419	39	6	trading	trading	NOUN
fbem-1419	39	7	platform	platform	NOUN
fbem-1419	39	8	has	have	AUX
fbem-1419	39	9	just	just	ADV
fbem-1419	39	10	run	run	VERB
fbem-1419	39	11	,	,	PUNCT
fbem-1419	39	12	the	the	DET
fbem-1419	39	13	relevant	relevant	ADJ
fbem-1419	39	14	regulatory	regulatory	ADJ
fbem-1419	39	15	measures	measure	NOUN
fbem-1419	39	16	and	and	CCONJ
fbem-1419	39	17	reward	reward	VERB
fbem-1419	39	18	and	and	CCONJ
fbem-1419	39	19	punishment	punishment	NOUN
fbem-1419	39	20	system	system	NOUN
fbem-1419	39	21	must	must	AUX
fbem-1419	39	22	be	be	AUX
fbem-1419	39	23	put	put	VERB
fbem-1419	39	24	into	into	ADP
fbem-1419	39	25	practice	practice	NOUN
fbem-1419	39	26	to	to	PART
fbem-1419	39	27	stop	stop	VERB
fbem-1419	39	28	enterprises	enterprise	NOUN
fbem-1419	39	29	from	from	ADP
fbem-1419	39	30	escaping	escape	VERB
fbem-1419	39	31	from	from	ADP
fbem-1419	39	32	the	the	DET
fbem-1419	39	33	extra	extra	ADJ
fbem-1419	39	34	-	-	ADJ
fbem-1419	39	35	legal	legal	ADJ
fbem-1419	39	36	territory	territory	NOUN
fbem-1419	39	37	by	by	ADP
fbem-1419	39	38	taking	take	VERB
fbem-1419	39	39	advantage	advantage	NOUN
fbem-1419	39	40	of	of	ADP
fbem-1419	39	41	the	the	DET
fbem-1419	39	42	system	system	NOUN
fbem-1419	39	43	defects	defect	NOUN
fbem-1419	39	44	of	of	ADP
fbem-1419	39	45	incomplete	incomplete	ADJ
fbem-1419	39	46	development	development	NOUN
fbem-1419	39	47	,	,	PUNCT
fbem-1419	39	48	so	so	SCONJ
fbem-1419	39	49	the	the	DET
fbem-1419	39	50	government	government	NOUN
fbem-1419	39	51	,	,	PUNCT
fbem-1419	39	52	under	under	ADP
fbem-1419	39	53	the	the	DET
fbem-1419	39	54	premise	premise	NOUN
fbem-1419	39	55	of	of	ADP
fbem-1419	39	56	allocating	allocate	VERB
fbem-1419	39	57	carbon	carbon	NOUN
fbem-1419	39	58	quotas	quota	NOUN
fbem-1419	39	59	according	accord	VERB
fbem-1419	39	60	to	to	ADP
fbem-1419	39	61	regional	regional	ADJ
fbem-1419	39	62	and	and	CCONJ
fbem-1419	39	63	industrial	industrial	ADJ
fbem-1419	39	64	differences	difference	NOUN
fbem-1419	39	65	,	,	PUNCT
fbem-1419	39	66	establishes	establish	VERB
fbem-1419	39	67	a	a	DET
fbem-1419	39	68	coordination	coordination	NOUN
fbem-1419	39	69	chain	chain	NOUN
fbem-1419	39	70	with	with	ADP
fbem-1419	39	71	local	local	ADJ
fbem-1419	39	72	government	government	NOUN
fbem-1419	39	73	audit	audit	NOUN
fbem-1419	39	74	departments	department	NOUN
fbem-1419	39	75	,	,	PUNCT
fbem-1419	39	76	social	social	ADJ
fbem-1419	39	77	audit	audit	NOUN
fbem-1419	39	78	institutions	institution	NOUN
fbem-1419	39	79	and	and	CCONJ
fbem-1419	39	80	national	national	ADJ
fbem-1419	39	81	audit	audit	NOUN
fbem-1419	39	82	departments	department	NOUN
fbem-1419	39	83	as	as	ADP
fbem-1419	39	84	the	the	DET
fbem-1419	39	85	supervision	supervision	NOUN
fbem-1419	39	86	system	system	NOUN
fbem-1419	39	87	,	,	PUNCT
fbem-1419	39	88	and	and	CCONJ
fbem-1419	39	89	each	each	DET
fbem-1419	39	90	local	local	ADJ
fbem-1419	39	91	government	government	NOUN
fbem-1419	39	92	coordinates	coordinate	VERB
fbem-1419	39	93	legislation	legislation	NOUN
fbem-1419	39	94	and	and	CCONJ
fbem-1419	39	95	joint	joint	ADJ
fbem-1419	39	96	enforcement	enforcement	NOUN
fbem-1419	39	97	.	.	PUNCT
fbem-1419	40	1	local	local	ADJ
fbem-1419	40	2	governments	government	NOUN
fbem-1419	40	3	will	will	AUX
fbem-1419	40	4	coordinate	coordinate	VERB
fbem-1419	40	5	legislation	legislation	NOUN
fbem-1419	40	6	and	and	CCONJ
fbem-1419	40	7	joint	joint	ADJ
fbem-1419	40	8	law	law	NOUN
fbem-1419	40	9	enforcement	enforcement	NOUN
fbem-1419	40	10	to	to	PART
fbem-1419	40	11	build	build	VERB
fbem-1419	40	12	a	a	DET
fbem-1419	40	13	"	"	PUNCT
fbem-1419	40	14	double	double	ADJ
fbem-1419	40	15	barrier	barrier	NOUN
fbem-1419	40	16	"	"	PUNCT
fbem-1419	40	17	of	of	ADP
fbem-1419	40	18	social	social	ADJ
fbem-1419	40	19	and	and	CCONJ
fbem-1419	40	20	governmental	governmental	ADJ
fbem-1419	40	21	supervision	supervision	NOUN
fbem-1419	40	22	,	,	PUNCT
fbem-1419	40	23	and	and	CCONJ
fbem-1419	40	24	then	then	ADV
fbem-1419	40	25	the	the	DET
fbem-1419	40	26	national	national	ADJ
fbem-1419	40	27	audit	audit	PROPN
fbem-1419	40	28	department	department	NOUN
fbem-1419	40	29	will	will	AUX
fbem-1419	40	30	link	link	VERB
fbem-1419	40	31	governmental	governmental	ADJ
fbem-1419	40	32	audit	audit	NOUN
fbem-1419	40	33	departments	department	NOUN
fbem-1419	40	34	across	across	ADP
fbem-1419	40	35	the	the	DET
fbem-1419	40	36	country	country	NOUN
fbem-1419	40	37	into	into	ADP
fbem-1419	40	38	a	a	DET
fbem-1419	40	39	complete	complete	ADJ
fbem-1419	40	40	chain	chain	NOUN
fbem-1419	40	41	to	to	PART
fbem-1419	40	42	prevent	prevent	VERB
fbem-1419	40	43	enterprises	enterprise	NOUN
fbem-1419	40	44	from	from	ADP
fbem-1419	40	45	transferring	transfer	VERB
fbem-1419	40	46	high	high	ADJ
fbem-1419	40	47	carbon	carbon	NOUN
fbem-1419	40	48	products	product	NOUN
fbem-1419	40	49	to	to	ADP
fbem-1419	40	50	unregulated	unregulated	ADJ
fbem-1419	40	51	border	border	NOUN
fbem-1419	40	52	areas	area	NOUN
fbem-1419	40	53	.	.	PUNCT
fbem-1419	41	1	4.3	4.3	NUM
fbem-1419	41	2	.	.	PUNCT
fbem-1419	42	1	improve	improve	VERB
fbem-1419	42	2	carbon	carbon	NOUN
fbem-1419	42	3	audit	audit	NOUN
fbem-1419	42	4	standards	standard	NOUN
fbem-1419	42	5	and	and	CCONJ
fbem-1419	42	6	clarify	clarify	VERB
fbem-1419	42	7	the	the	DET
fbem-1419	42	8	responsibilities	responsibility	NOUN
fbem-1419	42	9	of	of	ADP
fbem-1419	42	10	carbon	carbon	NOUN
fbem-1419	42	11	auditors	auditor	NOUN
fbem-1419	42	12	the	the	DET
fbem-1419	42	13	audit	audit	NOUN
fbem-1419	42	14	content	content	NOUN
fbem-1419	42	15	,	,	PUNCT
fbem-1419	42	16	audit	audit	NOUN
fbem-1419	42	17	mode	mode	NOUN
fbem-1419	42	18	and	and	CCONJ
fbem-1419	42	19	audit	audit	NOUN
fbem-1419	42	20	process	process	NOUN
fbem-1419	42	21	of	of	ADP
fbem-1419	42	22	carbon	carbon	NOUN
fbem-1419	42	23	audit	audit	NOUN
fbem-1419	42	24	in	in	ADP
fbem-1419	42	25	china	china	PROPN
fbem-1419	42	26	are	be	AUX
fbem-1419	42	27	very	very	ADV
fbem-1419	42	28	vague	vague	ADJ
fbem-1419	42	29	,	,	PUNCT
fbem-1419	42	30	and	and	CCONJ
fbem-1419	42	31	most	most	ADJ
fbem-1419	42	32	of	of	ADP
fbem-1419	42	33	them	they	PRON
fbem-1419	42	34	adopt	adopt	VERB
fbem-1419	42	35	the	the	DET
fbem-1419	42	36	traditional	traditional	ADJ
fbem-1419	42	37	audit	audit	NOUN
fbem-1419	42	38	model	model	NOUN
fbem-1419	42	39	,	,	PUNCT
fbem-1419	42	40	but	but	CCONJ
fbem-1419	42	41	carbon	carbon	NOUN
fbem-1419	42	42	audit	audit	NOUN
fbem-1419	42	43	is	be	AUX
fbem-1419	42	44	a	a	DET
fbem-1419	42	45	systematic	systematic	ADJ
fbem-1419	42	46	audit	audit	NOUN
fbem-1419	42	47	work	work	NOUN
fbem-1419	42	48	of	of	ADP
fbem-1419	42	49	integrated	integrated	ADJ
fbem-1419	42	50	environment	environment	NOUN
fbem-1419	42	51	,	,	PUNCT
fbem-1419	42	52	society	society	NOUN
fbem-1419	42	53	and	and	CCONJ
fbem-1419	42	54	ecology	ecology	NOUN
fbem-1419	42	55	.	.	PUNCT
fbem-1419	43	1	therefore	therefore	ADV
fbem-1419	43	2	,	,	PUNCT
fbem-1419	43	3	china	china	PROPN
fbem-1419	43	4	can	can	AUX
fbem-1419	43	5	learn	learn	VERB
fbem-1419	43	6	from	from	ADP
fbem-1419	43	7	the	the	DET
fbem-1419	43	8	provisions	provision	NOUN
fbem-1419	43	9	of	of	ADP
fbem-1419	43	10	the	the	DET
fbem-1419	43	11	international	international	ADJ
fbem-1419	43	12	audit	audit	NOUN
fbem-1419	43	13	assurance	assurance	NOUN
fbem-1419	43	14	standard	standard	NOUN
fbem-1419	43	15	isae3000	isae3000	PROPN
fbem-1419	43	16	,	,	PUNCT
fbem-1419	43	17	which	which	PRON
fbem-1419	43	18	requires	require	VERB
fbem-1419	43	19	that	that	SCONJ
fbem-1419	43	20	the	the	DET
fbem-1419	43	21	non	non	ADJ
fbem-1419	43	22	-	-	ADJ
fbem-1419	43	23	accounting	accounting	ADJ
fbem-1419	43	24	audit	audit	NOUN
fbem-1419	43	25	process	process	NOUN
fbem-1419	43	26	should	should	AUX
fbem-1419	43	27	include	include	VERB
fbem-1419	43	28	non	non	ADJ
fbem-1419	43	29	-	-	ADJ
fbem-1419	43	30	traditional	traditional	ADJ
fbem-1419	43	31	accounting	accounting	NOUN
fbem-1419	43	32	processes	process	NOUN
fbem-1419	43	33	such	such	ADJ
fbem-1419	43	34	as	as	ADP
fbem-1419	43	35	ethical	ethical	ADJ
fbem-1419	43	36	constraints	constraint	NOUN
fbem-1419	43	37	,	,	PUNCT
fbem-1419	43	38	quality	quality	NOUN
fbem-1419	43	39	control	control	NOUN
fbem-1419	43	40	and	and	CCONJ
fbem-1419	43	41	accessibility	accessibility	NOUN
fbem-1419	43	42	of	of	ADP
fbem-1419	43	43	evidence	evidence	NOUN
fbem-1419	43	44	,	,	PUNCT
fbem-1419	43	45	and	and	CCONJ
fbem-1419	43	46	two	two	NUM
fbem-1419	43	47	types	type	NOUN
fbem-1419	43	48	of	of	ADP
fbem-1419	43	49	audit	audit	NOUN
fbem-1419	43	50	results	result	NOUN
fbem-1419	43	51	should	should	AUX
fbem-1419	43	52	be	be	AUX
fbem-1419	43	53	issued	issue	VERB
fbem-1419	43	54	:	:	PUNCT
fbem-1419	43	55	reasonable	reasonable	ADJ
fbem-1419	43	56	assurance	assurance	NOUN
fbem-1419	43	57	and	and	CCONJ
fbem-1419	43	58	limited	limited	ADJ
fbem-1419	43	59	assurance	assurance	NOUN
fbem-1419	43	60	[	[	X
fbem-1419	43	61	5	5	NUM
fbem-1419	43	62	]	]	PUNCT
fbem-1419	43	63	.	.	PUNCT
fbem-1419	44	1	at	at	ADP
fbem-1419	44	2	the	the	DET
fbem-1419	44	3	same	same	ADJ
fbem-1419	44	4	time	time	NOUN
fbem-1419	44	5	,	,	PUNCT
fbem-1419	44	6	during	during	ADP
fbem-1419	44	7	the	the	DET
fbem-1419	44	8	audit	audit	NOUN
fbem-1419	44	9	process	process	NOUN
fbem-1419	44	10	,	,	PUNCT
fbem-1419	44	11	the	the	DET
fbem-1419	44	12	equity	equity	NOUN
fbem-1419	44	13	and	and	CCONJ
fbem-1419	44	14	cost	cost	NOUN
fbem-1419	44	15	expense	expense	NOUN
fbem-1419	44	16	accounts	account	NOUN
fbem-1419	44	17	generated	generate	VERB
fbem-1419	44	18	by	by	ADP
fbem-1419	44	19	enterprises	enterprise	NOUN
fbem-1419	44	20	conducting	conduct	VERB
fbem-1419	44	21	carbon	carbon	NOUN
fbem-1419	44	22	transactions	transaction	NOUN
fbem-1419	44	23	should	should	AUX
fbem-1419	44	24	be	be	AUX
fbem-1419	44	25	reviewed	review	VERB
fbem-1419	44	26	and	and	CCONJ
fbem-1419	44	27	included	include	VERB
fbem-1419	44	28	in	in	ADP
fbem-1419	44	29	the	the	DET
fbem-1419	44	30	carbon	carbon	NOUN
fbem-1419	44	31	audit	audit	NOUN
fbem-1419	44	32	evaluation	evaluation	NOUN
fbem-1419	44	33	system	system	NOUN
fbem-1419	44	34	.	.	PUNCT
fbem-1419	45	1	in	in	ADP
fbem-1419	45	2	addition	addition	NOUN
fbem-1419	45	3	,	,	PUNCT
fbem-1419	45	4	china	china	PROPN
fbem-1419	45	5	should	should	AUX
fbem-1419	45	6	clarify	clarify	VERB
fbem-1419	45	7	the	the	DET
fbem-1419	45	8	responsibilities	responsibility	NOUN
fbem-1419	45	9	of	of	ADP
fbem-1419	45	10	carbon	carbon	NOUN
fbem-1419	45	11	auditors	auditor	NOUN
fbem-1419	45	12	in	in	ADP
fbem-1419	45	13	the	the	DET
fbem-1419	45	14	cpa	cpa	NOUN
fbem-1419	45	15	,	,	PUNCT
fbem-1419	45	16	such	such	ADJ
fbem-1419	45	17	as	as	ADP
fbem-1419	45	18	understanding	understand	VERB
fbem-1419	45	19	the	the	DET
fbem-1419	45	20	carbon	carbon	NOUN
fbem-1419	45	21	emissions	emission	NOUN
fbem-1419	45	22	of	of	ADP
fbem-1419	45	23	the	the	DET
fbem-1419	45	24	industry	industry	NOUN
fbem-1419	45	25	in	in	ADP
fbem-1419	45	26	general	general	ADJ
fbem-1419	45	27	and	and	CCONJ
fbem-1419	45	28	verifying	verify	VERB
fbem-1419	45	29	the	the	DET
fbem-1419	45	30	carbon	carbon	NOUN
fbem-1419	45	31	emission	emission	NOUN
fbem-1419	45	32	products	product	NOUN
fbem-1419	45	33	of	of	ADP
fbem-1419	45	34	enterprises	enterprise	NOUN
fbem-1419	45	35	and	and	CCONJ
fbem-1419	45	36	accounting	account	VERB
fbem-1419	45	37	for	for	ADP
fbem-1419	45	38	carbon	carbon	NOUN
fbem-1419	45	39	emissions	emission	NOUN
fbem-1419	45	40	;	;	PUNCT
fbem-1419	45	41	proficiently	proficiently	ADV
fbem-1419	45	42	grasping	grasp	VERB
fbem-1419	45	43	the	the	DET
fbem-1419	45	44	laws	law	NOUN
fbem-1419	45	45	and	and	CCONJ
fbem-1419	45	46	regulations	regulation	NOUN
fbem-1419	45	47	on	on	ADP
fbem-1419	45	48	carbon	carbon	NOUN
fbem-1419	45	49	emission	emission	NOUN
fbem-1419	45	50	reduction	reduction	NOUN
fbem-1419	45	51	,	,	PUNCT
fbem-1419	45	52	suggesting	suggest	VERB
fbem-1419	45	53	carbon	carbon	NOUN
fbem-1419	45	54	emission	emission	NOUN
fbem-1419	45	55	reduction	reduction	NOUN
fbem-1419	45	56	measures	measure	NOUN
fbem-1419	45	57	to	to	ADP
fbem-1419	45	58	the	the	DET
fbem-1419	45	59	management	management	NOUN
fbem-1419	45	60	of	of	ADP
fbem-1419	45	61	enterprises	enterprise	NOUN
fbem-1419	45	62	,	,	PUNCT
fbem-1419	45	63	and	and	CCONJ
fbem-1419	45	64	guiding	guide	VERB
fbem-1419	45	65	enterprises	enterprise	NOUN
fbem-1419	45	66	to	to	PART
fbem-1419	45	67	fulfill	fulfill	VERB
fbem-1419	45	68	their	their	PRON
fbem-1419	45	69	responsibility	responsibility	NOUN
fbem-1419	45	70	for	for	ADP
fbem-1419	45	71	environmental	environmental	ADJ
fbem-1419	45	72	protection	protection	NOUN
fbem-1419	45	73	.	.	PUNCT
fbem-1419	46	1	audit	audit	NOUN
fbem-1419	46	2	institutions	institution	NOUN
fbem-1419	46	3	should	should	AUX
fbem-1419	46	4	also	also	ADV
fbem-1419	46	5	make	make	VERB
fbem-1419	46	6	more	more	ADJ
fbem-1419	46	7	efforts	effort	NOUN
fbem-1419	46	8	to	to	PART
fbem-1419	46	9	train	train	VERB
fbem-1419	46	10	auditors	auditor	NOUN
fbem-1419	46	11	'	'	PART
fbem-1419	46	12	carbon	carbon	NOUN
fbem-1419	46	13	audit	audit	NOUN
fbem-1419	46	14	knowledge	knowledge	NOUN
fbem-1419	46	15	for	for	ADP
fbem-1419	46	16	the	the	DET
fbem-1419	46	17	society	society	NOUN
fbem-1419	46	18	.	.	PUNCT
fbem-1419	47	1	figure	figure	NOUN
fbem-1419	47	2	1	1	NUM
fbem-1419	47	3	.	.	PUNCT
fbem-1419	48	1	the	the	DET
fbem-1419	48	2	construction	construction	NOUN
fbem-1419	48	3	of	of	ADP
fbem-1419	48	4	china	china	PROPN
fbem-1419	48	5	's	's	PART
fbem-1419	48	6	carbon	carbon	NOUN
fbem-1419	48	7	audit	audit	NOUN
fbem-1419	48	8	framework	framework	NOUN
fbem-1419	48	9	5	5	NUM
fbem-1419	48	10	.	.	PUNCT
fbem-1419	48	11	suggestions	suggestion	NOUN
fbem-1419	48	12	for	for	ADP
fbem-1419	48	13	the	the	DET
fbem-1419	48	14	implementation	implementation	NOUN
fbem-1419	48	15	path	path	NOUN
fbem-1419	48	16	of	of	ADP
fbem-1419	48	17	carbon	carbon	NOUN
fbem-1419	48	18	audit	audit	NOUN
fbem-1419	48	19	in	in	ADP
fbem-1419	48	20	china	china	PROPN
fbem-1419	48	21	5.1	5.1	NUM
fbem-1419	48	22	.	.	PUNCT
fbem-1419	49	1	pre	pre	ADJ
fbem-1419	49	2	-	-	ADJ
fbem-1419	49	3	trial	trial	ADJ
fbem-1419	49	4	investigation	investigation	NOUN
fbem-1419	49	5	and	and	CCONJ
fbem-1419	49	6	pre	pre	ADJ
fbem-1419	49	7	-	-	ADJ
fbem-1419	49	8	trial	trial	ADJ
fbem-1419	49	9	planning	planning	NOUN
fbem-1419	49	10	pre	pre	ADJ
fbem-1419	49	11	-	-	ADJ
fbem-1419	49	12	audit	audit	ADJ
fbem-1419	49	13	investigation	investigation	NOUN
fbem-1419	49	14	and	and	CCONJ
fbem-1419	49	15	pre	pre	ADJ
fbem-1419	49	16	-	-	ADJ
fbem-1419	49	17	audit	audit	ADJ
fbem-1419	49	18	plan	plan	NOUN
fbem-1419	49	19	should	should	AUX
fbem-1419	49	20	be	be	AUX
fbem-1419	49	21	done	do	VERB
fbem-1419	49	22	before	before	SCONJ
fbem-1419	49	23	the	the	DET
fbem-1419	49	24	auditor	auditor	NOUN
fbem-1419	49	25	carries	carry	VERB
fbem-1419	49	26	out	out	ADP
fbem-1419	49	27	the	the	DET
fbem-1419	49	28	audit	audit	NOUN
fbem-1419	49	29	work	work	NOUN
fbem-1419	49	30	.	.	PUNCT
fbem-1419	50	1	firstly	firstly	ADV
fbem-1419	50	2	,	,	PUNCT
fbem-1419	50	3	according	accord	VERB
fbem-1419	50	4	to	to	ADP
fbem-1419	50	5	the	the	DET
fbem-1419	50	6	audit	audit	NOUN
fbem-1419	50	7	standards	standard	NOUN
fbem-1419	50	8	in	in	ADP
fbem-1419	50	9	the	the	DET
fbem-1419	50	10	carbon	carbon	NOUN
fbem-1419	50	11	audit	audit	NOUN
fbem-1419	50	12	framework	framework	NOUN
fbem-1419	50	13	,	,	PUNCT
fbem-1419	50	14	the	the	DET
fbem-1419	50	15	auditor	auditor	NOUN
fbem-1419	50	16	should	should	AUX
fbem-1419	50	17	clarify	clarify	VERB
fbem-1419	50	18	the	the	DET
fbem-1419	50	19	scope	scope	NOUN
fbem-1419	50	20	of	of	ADP
fbem-1419	50	21	audit	audit	NOUN
fbem-1419	50	22	implementation	implementation	NOUN
fbem-1419	50	23	,	,	PUNCT
fbem-1419	50	24	specific	specific	ADJ
fbem-1419	50	25	ways	way	NOUN
fbem-1419	50	26	and	and	CCONJ
fbem-1419	50	27	audit	audit	NOUN
fbem-1419	50	28	focus	focus	NOUN
fbem-1419	50	29	,	,	PUNCT
fbem-1419	50	30	understand	understand	VERB
fbem-1419	50	31	the	the	DET
fbem-1419	50	32	basic	basic	ADJ
fbem-1419	50	33	information	information	NOUN
fbem-1419	50	34	of	of	ADP
fbem-1419	50	35	carbon	carbon	NOUN
fbem-1419	50	36	emission	emission	NOUN
fbem-1419	50	37	in	in	ADP
fbem-1419	50	38	the	the	DET
fbem-1419	50	39	industry	industry	NOUN
fbem-1419	50	40	,	,	PUNCT
fbem-1419	50	41	collect	collect	VERB
fbem-1419	50	42	the	the	DET
fbem-1419	50	43	carbon	carbon	NOUN
fbem-1419	50	44	emission	emission	NOUN
fbem-1419	50	45	information	information	NOUN
fbem-1419	50	46	of	of	ADP
fbem-1419	50	47	the	the	DET
fbem-1419	50	48	audited	audit	VERB
fbem-1419	50	49	unit	unit	NOUN
fbem-1419	50	50	and	and	CCONJ
fbem-1419	50	51	make	make	VERB
fbem-1419	50	52	basic	basic	ADJ
fbem-1419	50	53	judgment	judgment	NOUN
fbem-1419	50	54	.	.	PUNCT
fbem-1419	51	1	the	the	DET
fbem-1419	51	2	overall	overall	ADJ
fbem-1419	51	3	plan	plan	NOUN
fbem-1419	51	4	is	be	AUX
fbem-1419	51	5	based	base	VERB
fbem-1419	51	6	on	on	ADP
fbem-1419	51	7	the	the	DET
fbem-1419	51	8	carbon	carbon	NOUN
fbem-1419	51	9	audit	audit	NOUN
fbem-1419	51	10	evaluation	evaluation	NOUN
fbem-1419	51	11	system	system	NOUN
fbem-1419	51	12	to	to	PART
fbem-1419	51	13	evaluate	evaluate	VERB
fbem-1419	51	14	the	the	DET
fbem-1419	51	15	carbon	carbon	NOUN
fbem-1419	51	16	emission	emission	NOUN
fbem-1419	51	17	reduction	reduction	NOUN
fbem-1419	51	18	status	status	NOUN
fbem-1419	51	19	of	of	ADP
fbem-1419	51	20	enterprises	enterprise	NOUN
fbem-1419	51	21	,	,	PUNCT
fbem-1419	51	22	while	while	SCONJ
fbem-1419	51	23	the	the	DET
fbem-1419	51	24	specific	specific	ADJ
fbem-1419	51	25	plan	plan	NOUN
fbem-1419	51	26	is	be	AUX
fbem-1419	51	27	based	base	VERB
fbem-1419	51	28	on	on	ADP
fbem-1419	51	29	the	the	DET
fbem-1419	51	30	production	production	NOUN
fbem-1419	51	31	and	and	CCONJ
fbem-1419	51	32	processing	processing	NOUN
fbem-1419	51	33	process	process	NOUN
fbem-1419	51	34	of	of	ADP
fbem-1419	51	35	carbon	carbon	NOUN
fbem-1419	51	36	emission	emission	NOUN
fbem-1419	51	37	products	product	NOUN
fbem-1419	51	38	of	of	ADP
fbem-1419	51	39	enterprises	enterprise	NOUN
fbem-1419	51	40	to	to	PART
fbem-1419	51	41	verify	verify	VERB
fbem-1419	51	42	the	the	DET
fbem-1419	51	43	objectivity	objectivity	NOUN
fbem-1419	51	44	of	of	ADP
fbem-1419	51	45	carbon	carbon	NOUN
fbem-1419	51	46	emission	emission	NOUN
fbem-1419	51	47	data	datum	NOUN
fbem-1419	51	48	and	and	CCONJ
fbem-1419	51	49	check	check	VERB
fbem-1419	51	50	whether	whether	SCONJ
fbem-1419	51	51	enterprises	enterprise	NOUN
fbem-1419	51	52	have	have	AUX
fbem-1419	51	53	exceeded	exceed	VERB
fbem-1419	51	54	the	the	DET
fbem-1419	51	55	standard	standard	ADJ
fbem-1419	51	56	or	or	CCONJ
fbem-1419	51	57	stolen	steal	VERB
fbem-1419	51	58	emission	emission	NOUN
fbem-1419	51	59	behavior	behavior	NOUN
fbem-1419	51	60	.	.	PUNCT
fbem-1419	52	1	5.2	5.2	NUM
fbem-1419	52	2	.	.	PUNCT
fbem-1419	52	3	carbon	carbon	NOUN
fbem-1419	52	4	accounting	accounting	NOUN
fbem-1419	52	5	and	and	CCONJ
fbem-1419	52	6	audit	audit	NOUN
fbem-1419	52	7	evaluation	evaluation	NOUN
fbem-1419	52	8	for	for	ADP
fbem-1419	52	9	the	the	DET
fbem-1419	52	10	accounting	accounting	NOUN
fbem-1419	52	11	of	of	ADP
fbem-1419	52	12	carbon	carbon	NOUN
fbem-1419	52	13	emissions	emission	NOUN
fbem-1419	52	14	,	,	PUNCT
fbem-1419	52	15	that	that	ADV
fbem-1419	52	16	is	is	ADV
fbem-1419	52	17	,	,	PUNCT
fbem-1419	52	18	the	the	DET
fbem-1419	52	19	accounting	accounting	NOUN
fbem-1419	52	20	of	of	ADP
fbem-1419	52	21	greenhouse	greenhouse	NOUN
fbem-1419	52	22	gases	gas	NOUN
fbem-1419	52	23	,	,	PUNCT
fbem-1419	52	24	china	china	PROPN
fbem-1419	52	25	has	have	AUX
fbem-1419	52	26	issued	issue	VERB
fbem-1419	52	27	greenhouse	greenhouse	NOUN
fbem-1419	52	28	gas	gas	NOUN
fbem-1419	52	29	accounting	accounting	NOUN
fbem-1419	52	30	methods	method	NOUN
fbem-1419	52	31	for	for	ADP
fbem-1419	52	32	various	various	ADJ
fbem-1419	52	33	industries	industry	NOUN
fbem-1419	52	34	in	in	ADP
fbem-1419	52	35	response	response	NOUN
fbem-1419	52	36	to	to	ADP
fbem-1419	52	37	the	the	DET
fbem-1419	52	38	requirements	requirement	NOUN
fbem-1419	52	39	of	of	ADP
fbem-1419	52	40	the	the	DET
fbem-1419	52	41	"	"	PUNCT
fbem-1419	52	42	twelfth	twelfth	ADJ
fbem-1419	52	43	five	five	NUM
fbem-1419	52	44	-	-	PUNCT
fbem-1419	52	45	year	year	NOUN
fbem-1419	52	46	plan	plan	NOUN
fbem-1419	52	47	"	"	PUNCT
fbem-1419	52	48	(	(	PUNCT
fbem-1419	52	49	guo	guo	PROPN
fbem-1419	52	50	fa	fa	X
fbem-1419	53	1	[	[	X
fbem-1419	53	2	2011	2011	NUM
fbem-1419	53	3	]	]	X
fbem-1419	53	4	no	no	INTJ
fbem-1419	53	5	.	.	NOUN
fbem-1419	53	6	41	41	NUM
fbem-1419	53	7	)	)	PUNCT
fbem-1419	53	8	,	,	PUNCT
fbem-1419	53	9	such	such	ADJ
fbem-1419	53	10	as	as	ADP
fbem-1419	53	11	the	the	DET
fbem-1419	53	12	"	"	PUNCT
fbem-1419	53	13	greenhouse	greenhouse	NOUN
fbem-1419	53	14	gas	gas	NOUN
fbem-1419	53	15	emission	emission	NOUN
fbem-1419	53	16	accounting	accounting	NOUN
fbem-1419	53	17	methods	method	NOUN
fbem-1419	53	18	and	and	CCONJ
fbem-1419	53	19	reporting	report	VERB
fbem-1419	53	20	guidelines	guideline	NOUN
fbem-1419	53	21	for	for	ADP
fbem-1419	53	22	china	china	PROPN
fbem-1419	53	23	's	's	PART
fbem-1419	53	24	oil	oil	NOUN
fbem-1419	53	25	and	and	CCONJ
fbem-1419	53	26	natural	natural	ADJ
fbem-1419	53	27	gas	gas	NOUN
fbem-1419	53	28	producers	producer	NOUN
fbem-1419	53	29	(	(	PUNCT
fbem-1419	53	30	the	the	DET
fbem-1419	53	31	accounting	accounting	NOUN
fbem-1419	53	32	of	of	ADP
fbem-1419	53	33	carbon	carbon	NOUN
fbem-1419	53	34	emissions	emission	NOUN
fbem-1419	53	35	also	also	ADV
fbem-1419	53	36	requires	require	VERB
fbem-1419	53	37	auditors	auditor	NOUN
fbem-1419	53	38	to	to	PART
fbem-1419	53	39	randomly	randomly	VERB
fbem-1419	53	40	select	select	ADJ
fbem-1419	53	41	samples	sample	NOUN
fbem-1419	53	42	for	for	ADP
fbem-1419	53	43	review	review	NOUN
fbem-1419	53	44	and	and	CCONJ
fbem-1419	53	45	calculate	calculate	VERB
fbem-1419	53	46	the	the	DET
fbem-1419	53	47	carbon	carbon	NOUN
fbem-1419	53	48	footprint	footprint	NOUN
fbem-1419	53	49	based	base	VERB
fbem-1419	53	50	on	on	ADP
fbem-1419	53	51	the	the	DET
fbem-1419	53	52	product	product	NOUN
fbem-1419	53	53	life	life	NOUN
fbem-1419	53	54	cycle	cycle	NOUN
fbem-1419	53	55	.	.	PUNCT
fbem-1419	54	1	the	the	DET
fbem-1419	54	2	carbon	carbon	NOUN
fbem-1419	54	3	audit	audit	NOUN
fbem-1419	54	4	framework	framework	NOUN
fbem-1419	54	5	then	then	ADV
fbem-1419	54	6	uses	use	VERB
fbem-1419	54	7	a	a	DET
fbem-1419	54	8	combination	combination	NOUN
fbem-1419	54	9	of	of	ADP
fbem-1419	54	10	qualitative	qualitative	ADJ
fbem-1419	54	11	and	and	CCONJ
fbem-1419	54	12	quantitative	quantitative	ADJ
fbem-1419	54	13	methods	method	NOUN
fbem-1419	54	14	to	to	PART
fbem-1419	54	15	evaluate	evaluate	VERB
fbem-1419	54	16	the	the	DET
fbem-1419	54	17	carbon	carbon	NOUN
fbem-1419	54	18	emissions	emission	NOUN
fbem-1419	54	19	of	of	ADP
fbem-1419	54	20	the	the	DET
fbem-1419	54	21	audit	audit	NOUN
fbem-1419	54	22	subject	subject	NOUN
fbem-1419	54	23	based	base	VERB
fbem-1419	54	24	on	on	ADP
fbem-1419	54	25	the	the	DET
fbem-1419	54	26	evaluation	evaluation	NOUN
fbem-1419	54	27	index	index	NOUN
fbem-1419	54	28	system	system	NOUN
fbem-1419	54	29	in	in	ADP
fbem-1419	54	30	the	the	DET
fbem-1419	54	31	carbon	carbon	NOUN
fbem-1419	54	32	audit	audit	NOUN
fbem-1419	54	33	framework	framework	NOUN
fbem-1419	54	34	.	.	PUNCT
fbem-1419	55	1	in	in	ADP
fbem-1419	55	2	the	the	DET
fbem-1419	55	3	evaluation	evaluation	NOUN
fbem-1419	55	4	,	,	PUNCT
fbem-1419	55	5	appropriate	appropriate	ADJ
fbem-1419	55	6	statistical	statistical	ADJ
fbem-1419	55	7	methods	method	NOUN
fbem-1419	55	8	and	and	CCONJ
fbem-1419	55	9	performance	performance	NOUN
fbem-1419	55	10	evaluation	evaluation	NOUN
fbem-1419	55	11	are	be	AUX
fbem-1419	55	12	adopted	adopt	VERB
fbem-1419	55	13	to	to	PART
fbem-1419	55	14	select	select	VERB
fbem-1419	55	15	some	some	DET
fbem-1419	55	16	evaluation	evaluation	NOUN
fbem-1419	55	17	4	4	NUM
fbem-1419	55	18	indicators	indicator	NOUN
fbem-1419	55	19	of	of	ADP
fbem-1419	55	20	driving	drive	VERB
fbem-1419	55	21	factors	factor	NOUN
fbem-1419	55	22	,	,	PUNCT
fbem-1419	55	23	state	state	NOUN
fbem-1419	55	24	factors	factor	NOUN
fbem-1419	55	25	and	and	CCONJ
fbem-1419	55	26	response	response	NOUN
fbem-1419	55	27	factors	factor	NOUN
fbem-1419	55	28	,	,	PUNCT
fbem-1419	55	29	and	and	CCONJ
fbem-1419	55	30	set	set	VERB
fbem-1419	55	31	up	up	ADP
fbem-1419	55	32	a	a	DET
fbem-1419	55	33	carbon	carbon	NOUN
fbem-1419	55	34	audit	audit	NOUN
fbem-1419	55	35	evaluation	evaluation	NOUN
fbem-1419	55	36	system	system	NOUN
fbem-1419	55	37	that	that	PRON
fbem-1419	55	38	matches	match	VERB
fbem-1419	55	39	the	the	DET
fbem-1419	55	40	enterprise	enterprise	NOUN
fbem-1419	55	41	,	,	PUNCT
fbem-1419	55	42	such	such	ADJ
fbem-1419	55	43	as	as	ADP
fbem-1419	55	44	the	the	DET
fbem-1419	55	45	impact	impact	NOUN
fbem-1419	55	46	indicators	indicator	NOUN
fbem-1419	55	47	of	of	ADP
fbem-1419	55	48	enterprise	enterprise	NOUN
fbem-1419	55	49	business	business	NOUN
fbem-1419	55	50	status	status	NOUN
fbem-1419	55	51	,	,	PUNCT
fbem-1419	55	52	the	the	DET
fbem-1419	55	53	impact	impact	NOUN
fbem-1419	55	54	indicators	indicator	NOUN
fbem-1419	55	55	of	of	ADP
fbem-1419	55	56	direct	direct	ADJ
fbem-1419	55	57	greenhouse	greenhouse	NOUN
fbem-1419	55	58	gas	gas	NOUN
fbem-1419	55	59	emissions	emission	NOUN
fbem-1419	55	60	(	(	PUNCT
fbem-1419	55	61	energy	energy	NOUN
fbem-1419	55	62	product	product	NOUN
fbem-1419	55	63	consumption	consumption	NOUN
fbem-1419	55	64	,	,	PUNCT
fbem-1419	55	65	product	product	NOUN
fbem-1419	55	66	carbon	carbon	NOUN
fbem-1419	55	67	sequestration	sequestration	NOUN
fbem-1419	55	68	rate	rate	NOUN
fbem-1419	55	69	,	,	PUNCT
fbem-1419	55	70	industrial	industrial	ADJ
fbem-1419	55	71	process	process	NOUN
fbem-1419	55	72	processing	processing	NOUN
fbem-1419	55	73	and	and	CCONJ
fbem-1419	55	74	manufacturing	manufacturing	NOUN
fbem-1419	55	75	)	)	PUNCT
fbem-1419	55	76	and	and	CCONJ
fbem-1419	55	77	the	the	DET
fbem-1419	55	78	impact	impact	NOUN
fbem-1419	55	79	indicators	indicator	NOUN
fbem-1419	55	80	of	of	ADP
fbem-1419	55	81	technological	technological	ADJ
fbem-1419	55	82	innovation	innovation	NOUN
fbem-1419	55	83	(	(	PUNCT
fbem-1419	55	84	processing	processing	NOUN
fbem-1419	55	85	and	and	CCONJ
fbem-1419	55	86	conversion	conversion	NOUN
fbem-1419	55	87	rate	rate	NOUN
fbem-1419	55	88	,	,	PUNCT
fbem-1419	55	89	national	national	ADJ
fbem-1419	55	90	carbon	carbon	NOUN
fbem-1419	55	91	emission	emission	NOUN
fbem-1419	55	92	market	market	NOUN
fbem-1419	55	93	,	,	PUNCT
fbem-1419	55	94	carbon	carbon	NOUN
fbem-1419	55	95	sink	sink	NOUN
fbem-1419	55	96	and	and	CCONJ
fbem-1419	55	97	carbon	carbon	NOUN
fbem-1419	55	98	emission	emission	NOUN
fbem-1419	55	99	trading	trading	NOUN
fbem-1419	55	100	market	market	NOUN
fbem-1419	55	101	)	)	PUNCT
fbem-1419	55	102	.	.	PUNCT
fbem-1419	56	1	5.3	5.3	NUM
fbem-1419	56	2	.	.	PUNCT
fbem-1419	56	3	carbon	carbon	NOUN
fbem-1419	56	4	audit	audit	NOUN
fbem-1419	56	5	assurance	assurance	NOUN
fbem-1419	56	6	and	and	CCONJ
fbem-1419	56	7	reporting	report	VERB
fbem-1419	56	8	carbon	carbon	NOUN
fbem-1419	56	9	audit	audit	NOUN
fbem-1419	56	10	assurance	assurance	NOUN
fbem-1419	56	11	is	be	AUX
fbem-1419	56	12	based	base	VERB
fbem-1419	56	13	on	on	ADP
fbem-1419	56	14	carbon	carbon	NOUN
fbem-1419	56	15	accounting	accounting	NOUN
fbem-1419	56	16	and	and	CCONJ
fbem-1419	56	17	evaluation	evaluation	NOUN
fbem-1419	56	18	to	to	PART
fbem-1419	56	19	audit	audit	VERB
fbem-1419	56	20	the	the	DET
fbem-1419	56	21	implementation	implementation	NOUN
fbem-1419	56	22	of	of	ADP
fbem-1419	56	23	low	low	ADJ
fbem-1419	56	24	carbon	carbon	NOUN
fbem-1419	56	25	policies	policy	NOUN
fbem-1419	56	26	,	,	PUNCT
fbem-1419	56	27	low	low	ADJ
fbem-1419	56	28	carbon	carbon	NOUN
fbem-1419	56	29	funds	fund	NOUN
fbem-1419	56	30	,	,	PUNCT
fbem-1419	56	31	low	low	ADJ
fbem-1419	56	32	carbon	carbon	NOUN
fbem-1419	56	33	economic	economic	ADJ
fbem-1419	56	34	projects	project	NOUN
fbem-1419	56	35	and	and	CCONJ
fbem-1419	56	36	carbon	carbon	NOUN
fbem-1419	56	37	economic	economic	ADJ
fbem-1419	56	38	responsibilities	responsibility	NOUN
fbem-1419	56	39	.	.	PUNCT
fbem-1419	57	1	the	the	DET
fbem-1419	57	2	auditor	auditor	NOUN
fbem-1419	57	3	can	can	AUX
fbem-1419	57	4	then	then	ADV
fbem-1419	57	5	issue	issue	VERB
fbem-1419	57	6	both	both	PRON
fbem-1419	57	7	a	a	DET
fbem-1419	57	8	reasonable	reasonable	ADJ
fbem-1419	57	9	assurance	assurance	NOUN
fbem-1419	57	10	and	and	CCONJ
fbem-1419	57	11	a	a	DET
fbem-1419	57	12	limited	limited	ADJ
fbem-1419	57	13	assurance	assurance	NOUN
fbem-1419	57	14	.	.	PUNCT
fbem-1419	58	1	5.4	5.4	NUM
fbem-1419	58	2	.	.	PUNCT
fbem-1419	58	3	follow	follow	VERB
fbem-1419	58	4	-	-	PUNCT
fbem-1419	58	5	up	up	ADP
fbem-1419	58	6	audit	audit	NOUN
fbem-1419	58	7	of	of	ADP
fbem-1419	58	8	carbon	carbon	NOUN
fbem-1419	58	9	audits	audits	NOUN
fbem-1419	58	10	after	after	SCONJ
fbem-1419	58	11	the	the	DET
fbem-1419	58	12	accounting	accounting	NOUN
fbem-1419	58	13	firm	firm	NOUN
fbem-1419	58	14	issues	issue	VERB
fbem-1419	58	15	the	the	DET
fbem-1419	58	16	audit	audit	NOUN
fbem-1419	58	17	assurance	assurance	NOUN
fbem-1419	58	18	and	and	CCONJ
fbem-1419	58	19	proposes	propose	VERB
fbem-1419	58	20	the	the	DET
fbem-1419	58	21	rectification	rectification	NOUN
fbem-1419	58	22	opinion	opinion	NOUN
fbem-1419	58	23	,	,	PUNCT
fbem-1419	58	24	the	the	DET
fbem-1419	58	25	enterprise	enterprise	NOUN
fbem-1419	58	26	should	should	AUX
fbem-1419	58	27	implement	implement	VERB
fbem-1419	58	28	the	the	DET
fbem-1419	58	29	rectification	rectification	NOUN
fbem-1419	58	30	opinion	opinion	NOUN
fbem-1419	58	31	to	to	ADP
fbem-1419	58	32	each	each	DET
fbem-1419	58	33	project	project	NOUN
fbem-1419	58	34	and	and	CCONJ
fbem-1419	58	35	activate	activate	VERB
fbem-1419	58	36	the	the	DET
fbem-1419	58	37	risk	risk	NOUN
fbem-1419	58	38	control	control	NOUN
fbem-1419	58	39	mechanism	mechanism	NOUN
fbem-1419	58	40	.	.	PUNCT
fbem-1419	59	1	in	in	ADP
fbem-1419	59	2	turn	turn	NOUN
fbem-1419	59	3	,	,	PUNCT
fbem-1419	59	4	the	the	DET
fbem-1419	59	5	accounting	accounting	NOUN
fbem-1419	59	6	firm	firm	NOUN
fbem-1419	59	7	should	should	AUX
fbem-1419	59	8	continue	continue	VERB
fbem-1419	59	9	to	to	PART
fbem-1419	59	10	follow	follow	VERB
fbem-1419	59	11	up	up	ADP
fbem-1419	59	12	on	on	ADP
fbem-1419	59	13	the	the	DET
fbem-1419	59	14	implementation	implementation	NOUN
fbem-1419	59	15	of	of	ADP
fbem-1419	59	16	the	the	DET
fbem-1419	59	17	enterprise	enterprise	NOUN
fbem-1419	59	18	and	and	CCONJ
fbem-1419	59	19	the	the	DET
fbem-1419	59	20	effect	effect	NOUN
fbem-1419	59	21	of	of	ADP
fbem-1419	59	22	rectification	rectification	NOUN
fbem-1419	59	23	,	,	PUNCT
fbem-1419	59	24	assess	assess	VERB
fbem-1419	59	25	the	the	DET
fbem-1419	59	26	reasonableness	reasonableness	NOUN
fbem-1419	59	27	,	,	PUNCT
fbem-1419	59	28	extent	extent	NOUN
fbem-1419	59	29	and	and	CCONJ
fbem-1419	59	30	effectiveness	effectiveness	NOUN
fbem-1419	59	31	of	of	ADP
fbem-1419	59	32	the	the	DET
fbem-1419	59	33	rectification	rectification	NOUN
fbem-1419	59	34	,	,	PUNCT
fbem-1419	59	35	and	and	CCONJ
fbem-1419	59	36	at	at	ADP
fbem-1419	59	37	the	the	DET
fbem-1419	59	38	same	same	ADJ
fbem-1419	59	39	time	time	NOUN
fbem-1419	59	40	express	express	VERB
fbem-1419	59	41	an	an	DET
fbem-1419	59	42	assurance	assurance	NOUN
fbem-1419	59	43	opinion	opinion	NOUN
fbem-1419	59	44	on	on	ADP
fbem-1419	59	45	the	the	DET
fbem-1419	59	46	function	function	NOUN
fbem-1419	59	47	,	,	PUNCT
fbem-1419	59	48	effectiveness	effectiveness	NOUN
fbem-1419	59	49	and	and	CCONJ
fbem-1419	59	50	practicality	practicality	NOUN
fbem-1419	59	51	of	of	ADP
fbem-1419	59	52	the	the	DET
fbem-1419	59	53	risk	risk	NOUN
fbem-1419	59	54	control	control	NOUN
fbem-1419	59	55	mechanism	mechanism	NOUN
fbem-1419	59	56	of	of	ADP
fbem-1419	59	57	the	the	DET
fbem-1419	59	58	carbon	carbon	NOUN
fbem-1419	59	59	audit	audit	NOUN
fbem-1419	59	60	,	,	PUNCT
fbem-1419	59	61	and	and	CCONJ
fbem-1419	59	62	issue	issue	VERB
fbem-1419	59	63	an	an	DET
fbem-1419	59	64	audit	audit	NOUN
fbem-1419	59	65	report	report	NOUN
fbem-1419	59	66	according	accord	VERB
fbem-1419	59	67	to	to	ADP
fbem-1419	59	68	the	the	DET
fbem-1419	59	69	subsequent	subsequent	ADJ
fbem-1419	59	70	actual	actual	ADJ
fbem-1419	59	71	situation	situation	NOUN
fbem-1419	59	72	.	.	PUNCT
fbem-1419	60	1	figure	figure	NOUN
fbem-1419	60	2	2	2	NUM
fbem-1419	60	3	.	.	PUNCT
fbem-1419	60	4	carbon	carbon	NOUN
fbem-1419	60	5	audit	audit	NOUN
fbem-1419	60	6	implementation	implementation	NOUN
fbem-1419	60	7	path	path	NOUN
fbem-1419	60	8	6	6	NUM
fbem-1419	60	9	.	.	PUNCT
fbem-1419	61	1	conclusion	conclusion	NOUN
fbem-1419	61	2	environmental	environmental	ADJ
fbem-1419	61	3	protection	protection	NOUN
fbem-1419	61	4	is	be	AUX
fbem-1419	61	5	a	a	DET
fbem-1419	61	6	global	global	ADJ
fbem-1419	61	7	problem	problem	NOUN
fbem-1419	61	8	to	to	PART
fbem-1419	61	9	be	be	AUX
fbem-1419	61	10	solved	solve	VERB
fbem-1419	61	11	,	,	PUNCT
fbem-1419	61	12	and	and	CCONJ
fbem-1419	61	13	now	now	ADV
fbem-1419	61	14	china	china	PROPN
fbem-1419	61	15	has	have	AUX
fbem-1419	61	16	taken	take	VERB
fbem-1419	61	17	corresponding	corresponding	ADJ
fbem-1419	61	18	actions	action	NOUN
fbem-1419	61	19	to	to	PART
fbem-1419	61	20	deal	deal	VERB
fbem-1419	61	21	with	with	ADP
fbem-1419	61	22	climate	climate	NOUN
fbem-1419	61	23	change	change	NOUN
fbem-1419	61	24	and	and	CCONJ
fbem-1419	61	25	built	build	VERB
fbem-1419	61	26	and	and	CCONJ
fbem-1419	61	27	started	start	VERB
fbem-1419	61	28	to	to	PART
fbem-1419	61	29	operate	operate	VERB
fbem-1419	61	30	a	a	DET
fbem-1419	61	31	national	national	ADJ
fbem-1419	61	32	carbon	carbon	NOUN
fbem-1419	61	33	emission	emission	NOUN
fbem-1419	61	34	market	market	NOUN
fbem-1419	61	35	,	,	PUNCT
fbem-1419	61	36	so	so	CCONJ
fbem-1419	61	37	it	it	PRON
fbem-1419	61	38	is	be	AUX
fbem-1419	61	39	crucial	crucial	ADJ
fbem-1419	61	40	to	to	PART
fbem-1419	61	41	build	build	VERB
fbem-1419	61	42	a	a	DET
fbem-1419	61	43	carbon	carbon	NOUN
fbem-1419	61	44	audit	audit	NOUN
fbem-1419	61	45	framework	framework	NOUN
fbem-1419	61	46	design	design	NOUN
fbem-1419	61	47	and	and	CCONJ
fbem-1419	61	48	implementation	implementation	NOUN
fbem-1419	61	49	path	path	NOUN
fbem-1419	61	50	,	,	PUNCT
fbem-1419	61	51	to	to	PART
fbem-1419	61	52	play	play	VERB
fbem-1419	61	53	a	a	DET
fbem-1419	61	54	preventive	preventive	ADJ
fbem-1419	61	55	and	and	CCONJ
fbem-1419	61	56	defensive	defensive	ADJ
fbem-1419	61	57	function	function	NOUN
fbem-1419	61	58	of	of	ADP
fbem-1419	61	59	carbon	carbon	NOUN
fbem-1419	61	60	audit	audit	NOUN
fbem-1419	61	61	.	.	PUNCT
fbem-1419	62	1	however	however	ADV
fbem-1419	62	2	,	,	PUNCT
fbem-1419	62	3	there	there	PRON
fbem-1419	62	4	are	be	VERB
fbem-1419	62	5	indeed	indeed	ADV
fbem-1419	62	6	many	many	ADJ
fbem-1419	62	7	challenges	challenge	NOUN
fbem-1419	62	8	and	and	CCONJ
fbem-1419	62	9	opportunities	opportunity	NOUN
fbem-1419	62	10	,	,	PUNCT
fbem-1419	62	11	disadvantages	disadvantage	NOUN
fbem-1419	62	12	and	and	CCONJ
fbem-1419	62	13	advantages	advantage	NOUN
fbem-1419	62	14	in	in	ADP
fbem-1419	62	15	carbon	carbon	NOUN
fbem-1419	62	16	auditing	auditing	NOUN
fbem-1419	62	17	.	.	PUNCT
fbem-1419	63	1	the	the	DET
fbem-1419	63	2	framework	framework	NOUN
fbem-1419	63	3	design	design	NOUN
fbem-1419	63	4	of	of	ADP
fbem-1419	63	5	carbon	carbon	NOUN
fbem-1419	63	6	auditing	auditing	NOUN
fbem-1419	63	7	must	must	AUX
fbem-1419	63	8	also	also	ADV
fbem-1419	63	9	consider	consider	VERB
fbem-1419	63	10	the	the	DET
fbem-1419	63	11	governmental	governmental	ADJ
fbem-1419	63	12	level	level	NOUN
fbem-1419	63	13	and	and	CCONJ
fbem-1419	63	14	social	social	ADJ
fbem-1419	63	15	level	level	NOUN
fbem-1419	63	16	,	,	PUNCT
fbem-1419	63	17	where	where	SCONJ
fbem-1419	63	18	the	the	DET
fbem-1419	63	19	government	government	NOUN
fbem-1419	63	20	formulates	formulate	VERB
fbem-1419	63	21	laws	law	NOUN
fbem-1419	63	22	and	and	CCONJ
fbem-1419	63	23	regulations	regulation	NOUN
fbem-1419	63	24	in	in	ADP
fbem-1419	63	25	line	line	NOUN
fbem-1419	63	26	with	with	ADP
fbem-1419	63	27	carbon	carbon	NOUN
fbem-1419	63	28	emissions	emission	NOUN
fbem-1419	63	29	,	,	PUNCT
fbem-1419	63	30	specific	specific	ADJ
fbem-1419	63	31	guidelines	guideline	NOUN
fbem-1419	63	32	for	for	ADP
fbem-1419	63	33	carbon	carbon	NOUN
fbem-1419	63	34	accounting	accounting	NOUN
fbem-1419	63	35	and	and	CCONJ
fbem-1419	63	36	monitors	monitor	NOUN
fbem-1419	63	37	whether	whether	SCONJ
fbem-1419	63	38	enterprises	enterprise	NOUN
fbem-1419	63	39	fulfill	fulfill	VERB
fbem-1419	63	40	their	their	PRON
fbem-1419	63	41	social	social	ADJ
fbem-1419	63	42	responsibility	responsibility	NOUN
fbem-1419	63	43	to	to	PART
fbem-1419	63	44	reduce	reduce	VERB
fbem-1419	63	45	carbon	carbon	NOUN
fbem-1419	63	46	emissions	emission	NOUN
fbem-1419	63	47	,	,	PUNCT
fbem-1419	63	48	and	and	CCONJ
fbem-1419	63	49	the	the	DET
fbem-1419	63	50	society	society	NOUN
fbem-1419	63	51	,	,	PUNCT
fbem-1419	63	52	i.e.	i.e.	X
fbem-1419	63	53	,	,	PUNCT
fbem-1419	63	54	the	the	DET
fbem-1419	63	55	market	market	NOUN
fbem-1419	63	56	,	,	PUNCT
fbem-1419	63	57	should	should	AUX
fbem-1419	63	58	manage	manage	VERB
fbem-1419	63	59	the	the	DET
fbem-1419	63	60	carbon	carbon	NOUN
fbem-1419	63	61	trading	trading	NOUN
fbem-1419	63	62	market	market	NOUN
fbem-1419	63	63	,	,	PUNCT
fbem-1419	63	64	invariably	invariably	ADV
fbem-1419	63	65	maintaining	maintain	VERB
fbem-1419	63	66	a	a	DET
fbem-1419	63	67	smooth	smooth	ADJ
fbem-1419	63	68	market	market	NOUN
fbem-1419	63	69	and	and	CCONJ
fbem-1419	63	70	ensuring	ensure	VERB
fbem-1419	63	71	the	the	DET
fbem-1419	63	72	fairness	fairness	NOUN
fbem-1419	63	73	of	of	ADP
fbem-1419	63	74	carbon	carbon	NOUN
fbem-1419	63	75	trading	trading	NOUN
fbem-1419	63	76	.	.	PUNCT
fbem-1419	64	1	references	reference	NOUN
fbem-1419	64	2	[	[	X
fbem-1419	64	3	1	1	X
fbem-1419	64	4	]	]	PUNCT
fbem-1419	64	5	hao	hao	PROPN
fbem-1419	64	6	chunlei	chunlei	NOUN
fbem-1419	64	7	.	.	PUNCT
fbem-1419	65	1	research	research	NOUN
fbem-1419	65	2	on	on	ADP
fbem-1419	65	3	the	the	DET
fbem-1419	65	4	problems	problem	NOUN
fbem-1419	65	5	and	and	CCONJ
fbem-1419	65	6	countermeasures	countermeasure	NOUN
fbem-1419	65	7	of	of	ADP
fbem-1419	65	8	carbon	carbon	NOUN
fbem-1419	65	9	emission	emission	NOUN
fbem-1419	65	10	reduction	reduction	NOUN
fbem-1419	65	11	audit	audit	NOUN
fbem-1419	65	12	in	in	ADP
fbem-1419	65	13	my	my	PRON
fbem-1419	65	14	country	country	NOUN
fbem-1419	66	1	[	[	X
fbem-1419	66	2	d	d	X
fbem-1419	66	3	]	]	X
fbem-1419	66	4	.	.	PUNCT
fbem-1419	67	1	jilin	jilin	PROPN
fbem-1419	67	2	university	university	PROPN
fbem-1419	67	3	of	of	ADP
fbem-1419	67	4	finance	finance	NOUN
fbem-1419	67	5	and	and	CCONJ
fbem-1419	67	6	economics	economic	NOUN
fbem-1419	67	7	,	,	PUNCT
fbem-1419	67	8	2015	2015	NUM
fbem-1419	67	9	.	.	PUNCT
fbem-1419	68	1	[	[	X
fbem-1419	68	2	2	2	NUM
fbem-1419	68	3	]	]	PUNCT
fbem-1419	68	4	anirban	anirban	PROPN
fbem-1419	68	5	,	,	PUNCT
fbem-1419	68	6	ratnam	ratnam	PROPN
fbem-1419	68	7	.	.	PROPN
fbem-1419	68	8	2015	2015	NUM
fbem-1419	68	9	research	research	NOUN
fbem-1419	68	10	on	on	ADP
fbem-1419	68	11	the	the	DET
fbem-1419	68	12	construction	construction	NOUN
fbem-1419	68	13	process	process	NOUN
fbem-1419	68	14	and	and	CCONJ
fbem-1419	68	15	evaluation	evaluation	NOUN
fbem-1419	68	16	system	system	NOUN
fbem-1419	68	17	of	of	ADP
fbem-1419	68	18	low	low	ADJ
fbem-1419	68	19	carbon	carbon	NOUN
fbem-1419	68	20	audit	audit	NOUN
fbem-1419	68	21	of	of	ADP
fbem-1419	68	22	petroleum	petroleum	NOUN
fbem-1419	68	23	enterprises[j	enterprises[j	PROPN
fbem-1419	68	24	]	]	PUNCT
fbem-1419	68	25	.	.	PUNCT
fbem-1419	69	1	journal	journal	PROPN
fbem-1419	69	2	of	of	ADP
fbem-1419	69	3	us	us	PROPN
fbem-1419	69	4	-	-	PUNCT
fbem-1419	69	5	china	china	PROPN
fbem-1419	69	6	public	public	PROPN
fbem-1419	69	7	administration	administration	NOUN
fbem-1419	69	8	,	,	PUNCT
fbem-1419	69	9	2012	2012	NUM
fbem-1419	69	10	(	(	PUNCT
fbem-1419	69	11	05),p.408	05),p.408	PROPN
fbem-1419	69	12	-	-	SYM
fbem-1419	69	13	414	414	NUM
fbem-1419	69	14	.	.	PUNCT
fbem-1419	70	1	[	[	X
fbem-1419	70	2	3	3	X
fbem-1419	70	3	]	]	X
fbem-1419	70	4	gao	gao	PROPN
fbem-1419	70	5	jianhui	jianhui	PROPN
fbem-1419	70	6	.	.	PUNCT
fbem-1419	71	1	theoretical	theoretical	ADJ
fbem-1419	71	2	analysis	analysis	NOUN
fbem-1419	71	3	and	and	CCONJ
fbem-1419	71	4	empirical	empirical	ADJ
fbem-1419	71	5	research	research	NOUN
fbem-1419	71	6	on	on	ADP
fbem-1419	71	7	the	the	DET
fbem-1419	71	8	construction	construction	NOUN
fbem-1419	71	9	of	of	ADP
fbem-1419	71	10	low	low	ADJ
fbem-1419	71	11	-	-	PUNCT
fbem-1419	71	12	carbon	carbon	NOUN
fbem-1419	71	13	audit	audit	NOUN
fbem-1419	71	14	evaluation	evaluation	NOUN
fbem-1419	71	15	system	system	NOUN
fbem-1419	72	1	[	[	X
fbem-1419	72	2	d	d	X
fbem-1419	72	3	]	]	X
fbem-1419	72	4	.	.	PUNCT
fbem-1419	73	1	master	master	NOUN
fbem-1419	73	2	's	's	PART
fbem-1419	73	3	thesis	thesis	NOUN
fbem-1419	73	4	of	of	ADP
fbem-1419	73	5	ningbo	ningbo	PROPN
fbem-1419	73	6	university	university	PROPN
fbem-1419	73	7	,	,	PUNCT
fbem-1419	73	8	2013(1	2013(1	NUM
fbem-1419	73	9	)	)	PUNCT
fbem-1419	73	10	.	.	PUNCT
fbem-1419	74	1	[	[	X
fbem-1419	74	2	4	4	X
fbem-1419	74	3	]	]	X
fbem-1419	74	4	zheng	zheng	PROPN
fbem-1419	74	5	shiqiao	shiqiao	VERB
fbem-1419	74	6	.	.	PUNCT
fbem-1419	75	1	on	on	ADP
fbem-1419	75	2	the	the	DET
fbem-1419	75	3	content	content	NOUN
fbem-1419	75	4	of	of	ADP
fbem-1419	75	5	carbon	carbon	NOUN
fbem-1419	75	6	audit	audit	NOUN
fbem-1419	75	7	[	[	X
fbem-1419	75	8	j	j	X
fbem-1419	75	9	]	]	X
fbem-1419	75	10	.	.	PUNCT
fbem-1419	76	1	finance	finance	NOUN
fbem-1419	76	2	and	and	CCONJ
fbem-1419	76	3	accounting	account	VERB
fbem-1419	76	4	monthly	monthly	ADJ
fbem-1419	76	5	vol.11	vol.11	PROPN
fbem-1419	76	6	(	(	PUNCT
fbem-1419	76	7	2022),p.100	2022),p.100	NUM
fbem-1419	76	8	-	-	X
fbem-1419	76	9	103	103	NUM
fbem-1419	76	10	.	.	PUNCT
fbem-1419	77	1	[	[	X
fbem-1419	77	2	5	5	X
fbem-1419	77	3	]	]	X
fbem-1419	77	4	hao	hao	PROPN
fbem-1419	77	5	yugui	yugui	PROPN
fbem-1419	77	6	,	,	PUNCT
fbem-1419	77	7	chen	chen	PROPN
fbem-1419	77	8	xiaomin	xiaomin	PROPN
fbem-1419	77	9	,	,	PUNCT
fbem-1419	77	10	etc	etc	X
fbem-1419	77	11	.	.	X
fbem-1419	77	12	low	low	ADJ
fbem-1419	77	13	-	-	PUNCT
fbem-1419	77	14	carbon	carbon	NOUN
fbem-1419	77	15	governanceoriented	governanceoriente	VERB
fbem-1419	77	16	carbon	carbon	NOUN
fbem-1419	77	17	audit	audit	NOUN
fbem-1419	77	18	function	function	NOUN
fbem-1419	77	19	and	and	CCONJ
fbem-1419	77	20	mechanism	mechanism	NOUN
fbem-1419	77	21	design	design	NOUN
fbem-1419	77	22	.	.	PUNCT
fbem-1419	78	1	[	[	X
fbem-1419	78	2	j	j	X
fbem-1419	78	3	]	]	X
fbem-1419	78	4	.	.	PUNCT
fbem-1419	79	1	finance	finance	NOUN
fbem-1419	79	2	and	and	CCONJ
fbem-1419	79	3	accounting	account	VERB
fbem-1419	79	4	monthly	monthly	ADV
fbem-1419	79	5	.	.	PUNCT
fbem-1419	80	1	vol.22(2015),p.54	vol.22(2015),p.54	PROPN
fbem-1419	80	2	-	-	PUNCT
fbem-1419	80	3	57	57	NUM
fbem-1419	80	4	.	.	PUNCT
fbem-1419	81	1	[	[	X
fbem-1419	81	2	6	6	NUM
fbem-1419	81	3	]	]	X
fbem-1419	81	4	dou	dou	X
fbem-1419	81	5	yueying	yueying	PROPN
fbem-1419	81	6	.	.	PUNCT
fbem-1419	82	1	construction	construction	NOUN
fbem-1419	82	2	of	of	ADP
fbem-1419	82	3	evaluation	evaluation	NOUN
fbem-1419	82	4	index	index	NOUN
fbem-1419	82	5	system	system	NOUN
fbem-1419	82	6	of	of	ADP
fbem-1419	82	7	lowcarbon	lowcarbon	NOUN
fbem-1419	82	8	audit	audit	NOUN
fbem-1419	82	9	psr	psr	PROPN
fbem-1419	82	10	model	model	NOUN
fbem-1419	82	11	in	in	ADP
fbem-1419	82	12	gansu	gansu	PROPN
fbem-1419	82	13	province	province	PROPN
fbem-1419	82	14	.	.	PUNCT
fbem-1419	83	1	[	[	X
fbem-1419	83	2	j	j	X
fbem-1419	83	3	]	]	X
fbem-1419	83	4	.	.	PUNCT
fbem-1419	83	5	national	national	ADJ
fbem-1419	83	6	circulation	circulation	NOUN
fbem-1419	83	7	economy	economy	NOUN
fbem-1419	83	8	.	.	PUNCT
fbem-1419	84	1	vol.08(2022),p.88	vol.08(2022),p.88	PROPN
fbem-1419	84	2	-	-	PUNCT
fbem-1419	84	3	90	90	NUM
fbem-1419	84	4	.	.	PUNCT