id	sid	tid	token	lemma	pos
fbem-1915	1	1	microsoft	microsoft	PROPN
fbem-1915	1	2	word	word	NOUN
fbem-1915	1	3	16-fbem3108排板-85-88.docx	16-fbem3108排板-85-88.docx	NUM
fbem-1915	1	4	frontiers	frontier	NOUN
fbem-1915	1	5	in	in	ADP
fbem-1915	1	6	business	business	NOUN
fbem-1915	1	7	,	,	PUNCT
fbem-1915	1	8	economics	economic	NOUN
fbem-1915	1	9	and	and	CCONJ
fbem-1915	1	10	management	management	NOUN
fbem-1915	1	11	issn	issn	PROPN
fbem-1915	1	12	:	:	PUNCT
fbem-1915	1	13	2766	2766	NUM
fbem-1915	1	14	-	-	PUNCT
fbem-1915	1	15	824x	824x	NUM
fbem-1915	1	16	|	|	ADJ
fbem-1915	1	17	vol	vol	NOUN
fbem-1915	1	18	.	.	PROPN
fbem-1915	2	1	5	5	NUM
fbem-1915	2	2	,	,	PUNCT
fbem-1915	2	3	no	no	INTJ
fbem-1915	2	4	.	.	NOUN
fbem-1915	2	5	3	3	NUM
fbem-1915	2	6	,	,	PUNCT
fbem-1915	2	7	2022	2022	NUM
fbem-1915	2	8	85	85	NUM
fbem-1915	2	9	exploring	explore	VERB
fbem-1915	2	10	the	the	DET
fbem-1915	2	11	accounting	accounting	NOUN
fbem-1915	2	12	informatization	informatization	NOUN
fbem-1915	2	13	in	in	ADP
fbem-1915	2	14	the	the	DET
fbem-1915	2	15	"	"	PUNCT
fbem-1915	2	16	internet	internet	NOUN
fbem-1915	2	17	+	+	NOUN
fbem-1915	2	18	"	"	PUNCT
fbem-1915	2	19	era	era	NOUN
fbem-1915	2	20	from	from	ADP
fbem-1915	2	21	the	the	DET
fbem-1915	2	22	financial	financial	ADJ
fbem-1915	2	23	perspective	perspective	NOUN
fbem-1915	2	24	can	can	AUX
fbem-1915	2	25	xu	xu	ADV
fbem-1915	2	26	,	,	PUNCT
fbem-1915	2	27	ximin	ximin	PROPN
fbem-1915	2	28	pang	pang	PROPN
fbem-1915	2	29	,	,	PUNCT
fbem-1915	2	30	jie	jie	PROPN
fbem-1915	2	31	hu	hu	PROPN
fbem-1915	2	32	and	and	CCONJ
fbem-1915	2	33	keren	keren	PROPN
fbem-1915	2	34	he	he	PRON
fbem-1915	2	35	anhui	anhui	PROPN
fbem-1915	2	36	university	university	PROPN
fbem-1915	2	37	of	of	ADP
fbem-1915	2	38	finance	finance	NOUN
fbem-1915	2	39	and	and	CCONJ
fbem-1915	2	40	economics	economic	NOUN
fbem-1915	2	41	,	,	PUNCT
fbem-1915	2	42	bengbu	bengbu	NOUN
fbem-1915	2	43	,	,	PUNCT
fbem-1915	2	44	233030	233030	NUM
fbem-1915	2	45	,	,	PUNCT
fbem-1915	2	46	china	china	PROPN
fbem-1915	2	47	abstract	abstract	PROPN
fbem-1915	2	48	:	:	PUNCT
fbem-1915	2	49	the	the	DET
fbem-1915	2	50	arrival	arrival	NOUN
fbem-1915	2	51	of	of	ADP
fbem-1915	2	52	the	the	DET
fbem-1915	2	53	internet	internet	NOUN
fbem-1915	2	54	era	era	NOUN
fbem-1915	2	55	has	have	AUX
fbem-1915	2	56	promoted	promote	VERB
fbem-1915	2	57	the	the	DET
fbem-1915	2	58	rapid	rapid	ADJ
fbem-1915	2	59	development	development	NOUN
fbem-1915	2	60	of	of	ADP
fbem-1915	2	61	various	various	ADJ
fbem-1915	2	62	industries	industry	NOUN
fbem-1915	2	63	.	.	PUNCT
fbem-1915	3	1	the	the	DET
fbem-1915	3	2	extensive	extensive	ADJ
fbem-1915	3	3	application	application	NOUN
fbem-1915	3	4	of	of	ADP
fbem-1915	3	5	information	information	NOUN
fbem-1915	3	6	technology	technology	NOUN
fbem-1915	3	7	in	in	ADP
fbem-1915	3	8	accounting	accounting	NOUN
fbem-1915	3	9	information	information	NOUN
fbem-1915	3	10	management	management	NOUN
fbem-1915	3	11	has	have	AUX
fbem-1915	3	12	effectively	effectively	ADV
fbem-1915	3	13	improved	improve	VERB
fbem-1915	3	14	the	the	DET
fbem-1915	3	15	efficiency	efficiency	NOUN
fbem-1915	3	16	of	of	ADP
fbem-1915	3	17	enterprise	enterprise	NOUN
fbem-1915	3	18	accounting	accounting	NOUN
fbem-1915	3	19	management	management	NOUN
fbem-1915	3	20	services	service	NOUN
fbem-1915	3	21	,	,	PUNCT
fbem-1915	3	22	and	and	CCONJ
fbem-1915	3	23	made	make	VERB
fbem-1915	3	24	enterprise	enterprise	NOUN
fbem-1915	3	25	accounting	accounting	NOUN
fbem-1915	3	26	management	management	NOUN
fbem-1915	3	27	services	service	NOUN
fbem-1915	3	28	more	more	ADV
fbem-1915	3	29	refined	refined	ADJ
fbem-1915	3	30	and	and	CCONJ
fbem-1915	3	31	scientifically	scientifically	ADV
fbem-1915	3	32	efficient	efficient	ADJ
fbem-1915	3	33	.	.	PUNCT
fbem-1915	4	1	based	base	VERB
fbem-1915	4	2	on	on	ADP
fbem-1915	4	3	this	this	PRON
fbem-1915	4	4	,	,	PUNCT
fbem-1915	4	5	starting	start	VERB
fbem-1915	4	6	from	from	ADP
fbem-1915	4	7	the	the	DET
fbem-1915	4	8	concepts	concept	NOUN
fbem-1915	4	9	of	of	ADP
fbem-1915	4	10	financial	financial	ADJ
fbem-1915	4	11	sharing	sharing	NOUN
fbem-1915	4	12	and	and	CCONJ
fbem-1915	4	13	accounting	accounting	NOUN
fbem-1915	4	14	informatization	informatization	NOUN
fbem-1915	4	15	management	management	NOUN
fbem-1915	4	16	,	,	PUNCT
fbem-1915	4	17	this	this	DET
fbem-1915	4	18	paper	paper	NOUN
fbem-1915	4	19	analyzes	analyze	VERB
fbem-1915	4	20	the	the	DET
fbem-1915	4	21	significance	significance	NOUN
fbem-1915	4	22	of	of	ADP
fbem-1915	4	23	financial	financial	ADJ
fbem-1915	4	24	sharing	sharing	NOUN
fbem-1915	4	25	services	service	NOUN
fbem-1915	4	26	to	to	ADP
fbem-1915	4	27	accounting	accounting	NOUN
fbem-1915	4	28	informatization	informatization	NOUN
fbem-1915	4	29	management	management	NOUN
fbem-1915	4	30	in	in	ADP
fbem-1915	4	31	the	the	DET
fbem-1915	4	32	"	"	PUNCT
fbem-1915	4	33	internet	internet	NOUN
fbem-1915	4	34	+	+	NOUN
fbem-1915	4	35	"	"	PUNCT
fbem-1915	4	36	era	era	NOUN
fbem-1915	4	37	,	,	PUNCT
fbem-1915	4	38	and	and	CCONJ
fbem-1915	4	39	proposes	propose	VERB
fbem-1915	4	40	corresponding	correspond	VERB
fbem-1915	4	41	solutions	solution	NOUN
fbem-1915	4	42	for	for	ADP
fbem-1915	4	43	the	the	DET
fbem-1915	4	44	problems	problem	NOUN
fbem-1915	4	45	existing	exist	VERB
fbem-1915	4	46	in	in	ADP
fbem-1915	4	47	the	the	DET
fbem-1915	4	48	implementation	implementation	NOUN
fbem-1915	4	49	of	of	ADP
fbem-1915	4	50	accounting	accounting	NOUN
fbem-1915	4	51	informatization	informatization	NOUN
fbem-1915	4	52	management	management	NOUN
fbem-1915	4	53	.	.	PUNCT
fbem-1915	5	1	the	the	DET
fbem-1915	5	2	improvement	improvement	NOUN
fbem-1915	5	3	strategy	strategy	NOUN
fbem-1915	5	4	is	be	AUX
fbem-1915	5	5	expected	expect	VERB
fbem-1915	5	6	to	to	PART
fbem-1915	5	7	further	far	ADV
fbem-1915	5	8	improve	improve	VERB
fbem-1915	5	9	the	the	DET
fbem-1915	5	10	efficiency	efficiency	NOUN
fbem-1915	5	11	of	of	ADP
fbem-1915	5	12	corporate	corporate	ADJ
fbem-1915	5	13	financial	financial	ADJ
fbem-1915	5	14	management	management	NOUN
fbem-1915	5	15	.	.	PUNCT
fbem-1915	6	1	keywords	keyword	NOUN
fbem-1915	6	2	:	:	PUNCT
fbem-1915	6	3	accounting	accounting	NOUN
fbem-1915	6	4	,	,	PUNCT
fbem-1915	6	5	finance	finance	NOUN
fbem-1915	6	6	,	,	PUNCT
fbem-1915	6	7	"	"	PUNCT
fbem-1915	6	8	internet	internet	NOUN
fbem-1915	6	9	+	+	ADJ
fbem-1915	6	10	"	"	PUNCT
fbem-1915	6	11	,	,	PUNCT
fbem-1915	6	12	information	information	NOUN
fbem-1915	6	13	management	management	NOUN
fbem-1915	6	14	.	.	PUNCT
fbem-1915	7	1	1	1	X
fbem-1915	7	2	.	.	X
fbem-1915	7	3	introduction	introduction	NOUN
fbem-1915	7	4	affected	affect	VERB
fbem-1915	7	5	by	by	ADP
fbem-1915	7	6	the	the	DET
fbem-1915	7	7	covid-19	covid-19	PROPN
fbem-1915	7	8	epidemic	epidemic	NOUN
fbem-1915	7	9	,	,	PUNCT
fbem-1915	7	10	market	market	NOUN
fbem-1915	7	11	players	player	NOUN
fbem-1915	7	12	rely	rely	VERB
fbem-1915	7	13	more	more	ADV
fbem-1915	7	14	on	on	ADP
fbem-1915	7	15	internet	internet	NOUN
fbem-1915	7	16	technology	technology	NOUN
fbem-1915	7	17	for	for	ADP
fbem-1915	7	18	company	company	NOUN
fbem-1915	7	19	management	management	NOUN
fbem-1915	7	20	and	and	CCONJ
fbem-1915	7	21	business	business	NOUN
fbem-1915	7	22	development	development	NOUN
fbem-1915	7	23	.	.	PUNCT
fbem-1915	8	1	the	the	DET
fbem-1915	8	2	development	development	NOUN
fbem-1915	8	3	of	of	ADP
fbem-1915	8	4	the	the	DET
fbem-1915	8	5	digital	digital	ADJ
fbem-1915	8	6	economy	economy	NOUN
fbem-1915	8	7	has	have	AUX
fbem-1915	8	8	provided	provide	VERB
fbem-1915	8	9	important	important	ADJ
fbem-1915	8	10	opportunities	opportunity	NOUN
fbem-1915	8	11	for	for	SCONJ
fbem-1915	8	12	enterprises	enterprise	NOUN
fbem-1915	8	13	to	to	PART
fbem-1915	8	14	promote	promote	VERB
fbem-1915	8	15	the	the	DET
fbem-1915	8	16	reform	reform	NOUN
fbem-1915	8	17	of	of	ADP
fbem-1915	8	18	financial	financial	ADJ
fbem-1915	8	19	management	management	NOUN
fbem-1915	8	20	methods	method	NOUN
fbem-1915	8	21	.	.	PUNCT
fbem-1915	9	1	the	the	DET
fbem-1915	9	2	information	information	NOUN
fbem-1915	9	3	management	management	NOUN
fbem-1915	9	4	of	of	ADP
fbem-1915	9	5	accounting	accounting	NOUN
fbem-1915	9	6	is	be	AUX
fbem-1915	9	7	an	an	DET
fbem-1915	9	8	important	important	ADJ
fbem-1915	9	9	starting	starting	NOUN
fbem-1915	9	10	point	point	NOUN
fbem-1915	9	11	for	for	SCONJ
fbem-1915	9	12	enterprises	enterprise	NOUN
fbem-1915	9	13	to	to	PART
fbem-1915	9	14	improve	improve	VERB
fbem-1915	9	15	the	the	DET
fbem-1915	9	16	efficiency	efficiency	NOUN
fbem-1915	9	17	of	of	ADP
fbem-1915	9	18	financial	financial	ADJ
fbem-1915	9	19	management	management	NOUN
fbem-1915	9	20	and	and	CCONJ
fbem-1915	9	21	realize	realize	VERB
fbem-1915	9	22	the	the	DET
fbem-1915	9	23	modernization	modernization	NOUN
fbem-1915	9	24	and	and	CCONJ
fbem-1915	9	25	transformation	transformation	NOUN
fbem-1915	9	26	of	of	ADP
fbem-1915	9	27	enterprise	enterprise	NOUN
fbem-1915	9	28	management	management	NOUN
fbem-1915	9	29	,	,	PUNCT
fbem-1915	9	30	and	and	CCONJ
fbem-1915	9	31	is	be	AUX
fbem-1915	9	32	the	the	DET
fbem-1915	9	33	basic	basic	ADJ
fbem-1915	9	34	condition	condition	NOUN
fbem-1915	9	35	for	for	ADP
fbem-1915	9	36	realizing	realize	VERB
fbem-1915	9	37	financial	financial	ADJ
fbem-1915	9	38	sharing	sharing	NOUN
fbem-1915	9	39	.	.	PUNCT
fbem-1915	10	1	the	the	DET
fbem-1915	10	2	use	use	NOUN
fbem-1915	10	3	of	of	ADP
fbem-1915	10	4	computer	computer	NOUN
fbem-1915	10	5	and	and	CCONJ
fbem-1915	10	6	internet	internet	NOUN
fbem-1915	10	7	technology	technology	NOUN
fbem-1915	10	8	to	to	PART
fbem-1915	10	9	calculate	calculate	VERB
fbem-1915	10	10	,	,	PUNCT
fbem-1915	10	11	transmit	transmit	VERB
fbem-1915	10	12	and	and	CCONJ
fbem-1915	10	13	apply	apply	VERB
fbem-1915	10	14	corporate	corporate	ADJ
fbem-1915	10	15	finance	finance	NOUN
fbem-1915	10	16	to	to	PART
fbem-1915	10	17	realize	realize	VERB
fbem-1915	10	18	accounting	accounting	NOUN
fbem-1915	10	19	informatization	informatization	NOUN
fbem-1915	10	20	can	can	AUX
fbem-1915	10	21	provide	provide	VERB
fbem-1915	10	22	intelligent	intelligent	ADJ
fbem-1915	10	23	and	and	CCONJ
fbem-1915	10	24	convenient	convenient	ADJ
fbem-1915	10	25	support	support	NOUN
fbem-1915	10	26	for	for	ADP
fbem-1915	10	27	corporate	corporate	ADJ
fbem-1915	10	28	financial	financial	ADJ
fbem-1915	10	29	management	management	NOUN
fbem-1915	10	30	and	and	CCONJ
fbem-1915	10	31	improve	improve	VERB
fbem-1915	10	32	the	the	DET
fbem-1915	10	33	efficiency	efficiency	NOUN
fbem-1915	10	34	of	of	ADP
fbem-1915	10	35	corporate	corporate	ADJ
fbem-1915	10	36	financial	financial	ADJ
fbem-1915	10	37	management	management	NOUN
fbem-1915	10	38	.	.	PUNCT
fbem-1915	11	1	financial	financial	ADJ
fbem-1915	11	2	sharing	sharing	NOUN
fbem-1915	11	3	is	be	AUX
fbem-1915	11	4	an	an	DET
fbem-1915	11	5	important	important	ADJ
fbem-1915	11	6	direction	direction	NOUN
fbem-1915	11	7	for	for	ADP
fbem-1915	11	8	future	future	ADJ
fbem-1915	11	9	development	development	NOUN
fbem-1915	11	10	after	after	ADP
fbem-1915	11	11	the	the	DET
fbem-1915	11	12	realization	realization	NOUN
fbem-1915	11	13	of	of	ADP
fbem-1915	11	14	information	information	NOUN
fbem-1915	11	15	management	management	NOUN
fbem-1915	11	16	in	in	ADP
fbem-1915	11	17	accounting	accounting	NOUN
fbem-1915	11	18	.	.	PUNCT
fbem-1915	12	1	therefore	therefore	ADV
fbem-1915	12	2	,	,	PUNCT
fbem-1915	12	3	the	the	DET
fbem-1915	12	4	premise	premise	NOUN
fbem-1915	12	5	of	of	ADP
fbem-1915	12	6	realizing	realize	VERB
fbem-1915	12	7	the	the	DET
fbem-1915	12	8	financial	financial	ADJ
fbem-1915	12	9	sharing	sharing	NOUN
fbem-1915	12	10	model	model	NOUN
fbem-1915	12	11	is	be	AUX
fbem-1915	12	12	to	to	PART
fbem-1915	12	13	use	use	VERB
fbem-1915	12	14	the	the	DET
fbem-1915	12	15	"	"	PUNCT
fbem-1915	12	16	internet	internet	NOUN
fbem-1915	12	17	+	+	NOUN
fbem-1915	12	18	"	"	PUNCT
fbem-1915	12	19	technology	technology	NOUN
fbem-1915	12	20	to	to	PART
fbem-1915	12	21	promote	promote	VERB
fbem-1915	12	22	the	the	DET
fbem-1915	12	23	information	information	NOUN
fbem-1915	12	24	management	management	NOUN
fbem-1915	12	25	of	of	ADP
fbem-1915	12	26	accounting	accounting	NOUN
fbem-1915	12	27	,	,	PUNCT
fbem-1915	12	28	and	and	CCONJ
fbem-1915	12	29	then	then	ADV
fbem-1915	12	30	standardize	standardize	VERB
fbem-1915	12	31	and	and	CCONJ
fbem-1915	12	32	centralize	centralize	VERB
fbem-1915	12	33	the	the	DET
fbem-1915	12	34	accounting	accounting	NOUN
fbem-1915	12	35	business	business	NOUN
fbem-1915	12	36	of	of	ADP
fbem-1915	12	37	the	the	DET
fbem-1915	12	38	enterprise	enterprise	NOUN
fbem-1915	12	39	to	to	PART
fbem-1915	12	40	reduce	reduce	VERB
fbem-1915	12	41	financial	financial	ADJ
fbem-1915	12	42	costs	cost	NOUN
fbem-1915	12	43	and	and	CCONJ
fbem-1915	12	44	improve	improve	VERB
fbem-1915	12	45	the	the	DET
fbem-1915	12	46	efficiency	efficiency	NOUN
fbem-1915	12	47	of	of	ADP
fbem-1915	12	48	financial	financial	ADJ
fbem-1915	12	49	management	management	NOUN
fbem-1915	12	50	..	..	PUNCT
fbem-1915	13	1	2	2	X
fbem-1915	13	2	.	.	X
fbem-1915	13	3	the	the	DET
fbem-1915	13	4	concept	concept	NOUN
fbem-1915	13	5	of	of	ADP
fbem-1915	13	6	financial	financial	ADJ
fbem-1915	13	7	sharing	sharing	NOUN
fbem-1915	13	8	and	and	CCONJ
fbem-1915	13	9	accounting	accounting	NOUN
fbem-1915	13	10	information	information	NOUN
fbem-1915	13	11	management	management	NOUN
fbem-1915	13	12	2.1	2.1	NUM
fbem-1915	13	13	.	.	PUNCT
fbem-1915	14	1	concept	concept	NOUN
fbem-1915	14	2	of	of	ADP
fbem-1915	14	3	financial	financial	ADJ
fbem-1915	14	4	shared	share	VERB
fbem-1915	14	5	services	service	NOUN
fbem-1915	14	6	the	the	DET
fbem-1915	14	7	main	main	ADJ
fbem-1915	14	8	content	content	NOUN
fbem-1915	14	9	of	of	ADP
fbem-1915	14	10	the	the	DET
fbem-1915	14	11	financial	financial	ADJ
fbem-1915	14	12	sharing	sharing	NOUN
fbem-1915	14	13	service	service	NOUN
fbem-1915	14	14	is	be	AUX
fbem-1915	14	15	to	to	PART
fbem-1915	14	16	integrate	integrate	VERB
fbem-1915	14	17	and	and	CCONJ
fbem-1915	14	18	manage	manage	VERB
fbem-1915	14	19	the	the	DET
fbem-1915	14	20	scattered	scatter	VERB
fbem-1915	14	21	financial	financial	ADJ
fbem-1915	14	22	management	management	NOUN
fbem-1915	14	23	content	content	NOUN
fbem-1915	14	24	and	and	CCONJ
fbem-1915	14	25	processes	process	NOUN
fbem-1915	14	26	of	of	ADP
fbem-1915	14	27	each	each	DET
fbem-1915	14	28	department	department	NOUN
fbem-1915	14	29	in	in	ADP
fbem-1915	14	30	a	a	DET
fbem-1915	14	31	programmed	program	VERB
fbem-1915	14	32	way	way	NOUN
fbem-1915	14	33	,	,	PUNCT
fbem-1915	14	34	and	and	CCONJ
fbem-1915	14	35	then	then	ADV
fbem-1915	14	36	share	share	VERB
fbem-1915	14	37	the	the	DET
fbem-1915	14	38	aggregated	aggregate	VERB
fbem-1915	14	39	and	and	CCONJ
fbem-1915	14	40	processed	process	VERB
fbem-1915	14	41	financial	financial	ADJ
fbem-1915	14	42	data	datum	NOUN
fbem-1915	14	43	with	with	ADP
fbem-1915	14	44	each	each	DET
fbem-1915	14	45	department	department	NOUN
fbem-1915	14	46	,	,	PUNCT
fbem-1915	14	47	so	so	SCONJ
fbem-1915	14	48	as	as	SCONJ
fbem-1915	14	49	to	to	PART
fbem-1915	14	50	achieve	achieve	VERB
fbem-1915	14	51	the	the	DET
fbem-1915	14	52	goal	goal	NOUN
fbem-1915	14	53	of	of	ADP
fbem-1915	14	54	sharing	share	VERB
fbem-1915	14	55	financial	financial	ADJ
fbem-1915	14	56	information	information	NOUN
fbem-1915	14	57	with	with	ADP
fbem-1915	14	58	each	each	DET
fbem-1915	14	59	other[1	other[1	NOUN
fbem-1915	14	60	]	]	PUNCT
fbem-1915	14	61	.	.	PUNCT
fbem-1915	15	1	in	in	ADP
fbem-1915	15	2	the	the	DET
fbem-1915	15	3	financial	financial	ADJ
fbem-1915	15	4	management	management	NOUN
fbem-1915	15	5	business	business	NOUN
fbem-1915	15	6	of	of	ADP
fbem-1915	15	7	enterprises	enterprise	NOUN
fbem-1915	15	8	,	,	PUNCT
fbem-1915	15	9	due	due	ADP
fbem-1915	15	10	to	to	ADP
fbem-1915	15	11	the	the	DET
fbem-1915	15	12	complex	complex	ADJ
fbem-1915	15	13	business	business	NOUN
fbem-1915	15	14	transactions	transaction	NOUN
fbem-1915	15	15	and	and	CCONJ
fbem-1915	15	16	intensive	intensive	ADJ
fbem-1915	15	17	capital	capital	NOUN
fbem-1915	15	18	exchanges	exchange	NOUN
fbem-1915	15	19	,	,	PUNCT
fbem-1915	15	20	the	the	DET
fbem-1915	15	21	financial	financial	ADJ
fbem-1915	15	22	business	business	NOUN
fbem-1915	15	23	is	be	AUX
fbem-1915	15	24	often	often	ADV
fbem-1915	15	25	complicated	complicated	ADJ
fbem-1915	15	26	and	and	CCONJ
fbem-1915	15	27	heavy	heavy	ADJ
fbem-1915	15	28	.	.	PUNCT
fbem-1915	16	1	financial	financial	ADJ
fbem-1915	16	2	accounting	accounting	NOUN
fbem-1915	16	3	and	and	CCONJ
fbem-1915	16	4	management	management	NOUN
fbem-1915	16	5	are	be	AUX
fbem-1915	16	6	the	the	DET
fbem-1915	16	7	core	core	NOUN
fbem-1915	16	8	functions	function	NOUN
fbem-1915	16	9	of	of	ADP
fbem-1915	16	10	financial	financial	ADJ
fbem-1915	16	11	shared	share	VERB
fbem-1915	16	12	services	service	NOUN
fbem-1915	16	13	.	.	PUNCT
fbem-1915	17	1	with	with	ADP
fbem-1915	17	2	the	the	DET
fbem-1915	17	3	increasing	increase	VERB
fbem-1915	17	4	popularity	popularity	NOUN
fbem-1915	17	5	of	of	ADP
fbem-1915	17	6	the	the	DET
fbem-1915	17	7	digital	digital	ADJ
fbem-1915	17	8	economy	economy	NOUN
fbem-1915	17	9	,	,	PUNCT
fbem-1915	17	10	in	in	ADP
fbem-1915	17	11	the	the	DET
fbem-1915	17	12	current	current	ADJ
fbem-1915	17	13	accounting	accounting	NOUN
fbem-1915	17	14	informatization	informatization	NOUN
fbem-1915	17	15	construction	construction	NOUN
fbem-1915	17	16	,	,	PUNCT
fbem-1915	17	17	the	the	DET
fbem-1915	17	18	main	main	ADJ
fbem-1915	17	19	focus	focus	NOUN
fbem-1915	17	20	is	be	AUX
fbem-1915	17	21	on	on	ADP
fbem-1915	17	22	account	account	NOUN
fbem-1915	17	23	management	management	NOUN
fbem-1915	17	24	,	,	PUNCT
fbem-1915	17	25	financial	financial	ADJ
fbem-1915	17	26	reimbursement	reimbursement	NOUN
fbem-1915	17	27	,	,	PUNCT
fbem-1915	17	28	asset	asset	NOUN
fbem-1915	17	29	management	management	NOUN
fbem-1915	17	30	,	,	PUNCT
fbem-1915	17	31	etc	etc	X
fbem-1915	17	32	.	.	X
fbem-1915	17	33	financial	financial	ADJ
fbem-1915	17	34	sharing	sharing	NOUN
fbem-1915	17	35	management	management	NOUN
fbem-1915	17	36	requires	require	VERB
fbem-1915	17	37	a	a	DET
fbem-1915	17	38	set	set	NOUN
fbem-1915	17	39	of	of	ADP
fbem-1915	17	40	standardized	standardized	ADJ
fbem-1915	17	41	operating	operating	NOUN
fbem-1915	17	42	procedures	procedure	NOUN
fbem-1915	17	43	,	,	PUNCT
fbem-1915	17	44	specifically	specifically	ADV
fbem-1915	17	45	financial	financial	ADJ
fbem-1915	17	46	revenue	revenue	NOUN
fbem-1915	17	47	and	and	CCONJ
fbem-1915	17	48	expenditureaccount	expenditureaccount	VERB
fbem-1915	17	49	analysis	analysis	NOUN
fbem-1915	17	50	-funds	-fund	NOUN
fbem-1915	17	51	management	management	NOUN
fbem-1915	17	52	analysis	analysis	NOUN
fbem-1915	17	53	report	report	NOUN
fbem-1915	17	54	,	,	PUNCT
fbem-1915	17	55	in	in	ADP
fbem-1915	17	56	this	this	DET
fbem-1915	17	57	process	process	NOUN
fbem-1915	17	58	,	,	PUNCT
fbem-1915	17	59	financial	financial	ADJ
fbem-1915	17	60	management	management	NOUN
fbem-1915	17	61	and	and	CCONJ
fbem-1915	17	62	specific	specific	ADJ
fbem-1915	17	63	business	business	NOUN
fbem-1915	17	64	are	be	AUX
fbem-1915	17	65	in	in	ADP
fbem-1915	17	66	a	a	DET
fbem-1915	17	67	state	state	NOUN
fbem-1915	17	68	of	of	ADP
fbem-1915	17	69	isolation	isolation	NOUN
fbem-1915	17	70	from	from	ADP
fbem-1915	17	71	each	each	DET
fbem-1915	17	72	other	other	ADJ
fbem-1915	17	73	,	,	PUNCT
fbem-1915	17	74	so	so	CCONJ
fbem-1915	17	75	the	the	DET
fbem-1915	17	76	financial	financial	ADJ
fbem-1915	17	77	sharing	sharing	NOUN
fbem-1915	17	78	service	service	NOUN
fbem-1915	17	79	is	be	AUX
fbem-1915	17	80	only	only	ADV
fbem-1915	17	81	suitable	suitable	ADJ
fbem-1915	17	82	for	for	ADP
fbem-1915	17	83	enterprises	enterprise	NOUN
fbem-1915	17	84	that	that	PRON
fbem-1915	17	85	have	have	AUX
fbem-1915	17	86	established	establish	VERB
fbem-1915	17	87	standardized	standardized	ADJ
fbem-1915	17	88	financial	financial	ADJ
fbem-1915	17	89	management	management	NOUN
fbem-1915	17	90	processes	process	NOUN
fbem-1915	17	91	.	.	PUNCT
fbem-1915	18	1	before	before	ADP
fbem-1915	18	2	building	build	VERB
fbem-1915	18	3	the	the	DET
fbem-1915	18	4	financial	financial	ADJ
fbem-1915	18	5	shared	share	VERB
fbem-1915	18	6	service	service	NOUN
fbem-1915	18	7	framework	framework	NOUN
fbem-1915	18	8	,	,	PUNCT
fbem-1915	18	9	it	it	PRON
fbem-1915	18	10	is	be	AUX
fbem-1915	18	11	necessary	necessary	ADJ
fbem-1915	18	12	to	to	PART
fbem-1915	18	13	restructure	restructure	VERB
fbem-1915	18	14	the	the	DET
fbem-1915	18	15	financial	financial	ADJ
fbem-1915	18	16	management	management	NOUN
fbem-1915	18	17	process	process	NOUN
fbem-1915	18	18	of	of	ADP
fbem-1915	18	19	the	the	DET
fbem-1915	18	20	enterprise	enterprise	NOUN
fbem-1915	18	21	to	to	PART
fbem-1915	18	22	realize	realize	VERB
fbem-1915	18	23	the	the	DET
fbem-1915	18	24	effective	effective	ADJ
fbem-1915	18	25	construction	construction	NOUN
fbem-1915	18	26	of	of	ADP
fbem-1915	18	27	accounting	account	VERB
fbem-1915	18	28	informatization[2	informatization[2	PROPN
fbem-1915	18	29	]	]	PUNCT
fbem-1915	18	30	.	.	PUNCT
fbem-1915	19	1	on	on	ADP
fbem-1915	19	2	this	this	DET
fbem-1915	19	3	basis	basis	NOUN
fbem-1915	19	4	,	,	PUNCT
fbem-1915	19	5	it	it	PRON
fbem-1915	19	6	is	be	AUX
fbem-1915	19	7	necessary	necessary	ADJ
fbem-1915	19	8	to	to	PART
fbem-1915	19	9	accurately	accurately	ADV
fbem-1915	19	10	monitor	monitor	VERB
fbem-1915	19	11	financial	financial	ADJ
fbem-1915	19	12	data	datum	NOUN
fbem-1915	19	13	,	,	PUNCT
fbem-1915	19	14	improve	improve	VERB
fbem-1915	19	15	the	the	DET
fbem-1915	19	16	quality	quality	NOUN
fbem-1915	19	17	and	and	CCONJ
fbem-1915	19	18	efficiency	efficiency	NOUN
fbem-1915	19	19	of	of	ADP
fbem-1915	19	20	financial	financial	ADJ
fbem-1915	19	21	management	management	NOUN
fbem-1915	19	22	,	,	PUNCT
fbem-1915	19	23	and	and	CCONJ
fbem-1915	19	24	reduce	reduce	VERB
fbem-1915	19	25	the	the	DET
fbem-1915	19	26	cost	cost	NOUN
fbem-1915	19	27	of	of	ADP
fbem-1915	19	28	financial	financial	ADJ
fbem-1915	19	29	management	management	NOUN
fbem-1915	19	30	.	.	PUNCT
fbem-1915	20	1	at	at	ADP
fbem-1915	20	2	present	present	ADJ
fbem-1915	20	3	,	,	PUNCT
fbem-1915	20	4	the	the	DET
fbem-1915	20	5	level	level	NOUN
fbem-1915	20	6	of	of	ADP
fbem-1915	20	7	financial	financial	ADJ
fbem-1915	20	8	sharing	sharing	NOUN
fbem-1915	20	9	of	of	ADP
fbem-1915	20	10	enterprises	enterprise	NOUN
fbem-1915	20	11	is	be	AUX
fbem-1915	20	12	mostly	mostly	ADV
fbem-1915	20	13	at	at	ADP
fbem-1915	20	14	a	a	DET
fbem-1915	20	15	relatively	relatively	ADV
fbem-1915	20	16	primary	primary	ADJ
fbem-1915	20	17	stage	stage	NOUN
fbem-1915	20	18	,	,	PUNCT
fbem-1915	20	19	and	and	CCONJ
fbem-1915	20	20	there	there	PRON
fbem-1915	20	21	are	be	VERB
fbem-1915	20	22	still	still	ADV
fbem-1915	20	23	many	many	ADJ
fbem-1915	20	24	problems	problem	NOUN
fbem-1915	20	25	in	in	ADP
fbem-1915	20	26	realizing	realize	VERB
fbem-1915	20	27	shared	share	VERB
fbem-1915	20	28	services	service	NOUN
fbem-1915	20	29	.	.	PUNCT
fbem-1915	21	1	financial	financial	ADJ
fbem-1915	21	2	sharing	sharing	NOUN
fbem-1915	21	3	based	base	VERB
fbem-1915	21	4	on	on	ADP
fbem-1915	21	5	the	the	DET
fbem-1915	21	6	construction	construction	NOUN
fbem-1915	21	7	of	of	ADP
fbem-1915	21	8	financial	financial	ADJ
fbem-1915	21	9	accounting	accounting	NOUN
fbem-1915	21	10	informatization	informatization	NOUN
fbem-1915	21	11	is	be	AUX
fbem-1915	21	12	of	of	ADP
fbem-1915	21	13	great	great	ADJ
fbem-1915	21	14	significance	significance	NOUN
fbem-1915	21	15	to	to	ADP
fbem-1915	21	16	the	the	DET
fbem-1915	21	17	modernization	modernization	NOUN
fbem-1915	21	18	and	and	CCONJ
fbem-1915	21	19	development	development	NOUN
fbem-1915	21	20	of	of	ADP
fbem-1915	21	21	enterprises[3	enterprises[3	PROPN
fbem-1915	21	22	]	]	X
fbem-1915	21	23	.	.	PUNCT
fbem-1915	22	1	2.2	2.2	NUM
fbem-1915	22	2	.	.	PUNCT
fbem-1915	23	1	the	the	DET
fbem-1915	23	2	importance	importance	NOUN
fbem-1915	23	3	of	of	ADP
fbem-1915	23	4	accounting	accounting	NOUN
fbem-1915	23	5	information	information	NOUN
fbem-1915	23	6	management	management	PROPN
fbem-1915	23	7	accounting	accounting	NOUN
fbem-1915	23	8	informatization	informatization	NOUN
fbem-1915	23	9	is	be	AUX
fbem-1915	23	10	a	a	DET
fbem-1915	23	11	key	key	ADJ
fbem-1915	23	12	measure	measure	NOUN
fbem-1915	23	13	for	for	SCONJ
fbem-1915	23	14	enterprises	enterprise	NOUN
fbem-1915	23	15	to	to	PART
fbem-1915	23	16	adapt	adapt	VERB
fbem-1915	23	17	to	to	ADP
fbem-1915	23	18	the	the	DET
fbem-1915	23	19	development	development	NOUN
fbem-1915	23	20	of	of	ADP
fbem-1915	23	21	the	the	DET
fbem-1915	23	22	times	time	NOUN
fbem-1915	23	23	and	and	CCONJ
fbem-1915	23	24	improve	improve	VERB
fbem-1915	23	25	the	the	DET
fbem-1915	23	26	quality	quality	NOUN
fbem-1915	23	27	and	and	CCONJ
fbem-1915	23	28	efficiency	efficiency	NOUN
fbem-1915	23	29	of	of	ADP
fbem-1915	23	30	financial	financial	ADJ
fbem-1915	23	31	management	management	NOUN
fbem-1915	23	32	.	.	PUNCT
fbem-1915	24	1	accounting	accounting	NOUN
fbem-1915	24	2	informatization	informatization	PROPN
fbem-1915	24	3	management	management	NOUN
fbem-1915	24	4	is	be	AUX
fbem-1915	24	5	to	to	PART
fbem-1915	24	6	realize	realize	VERB
fbem-1915	24	7	the	the	DET
fbem-1915	24	8	informatization	informatization	NOUN
fbem-1915	24	9	improvement	improvement	NOUN
fbem-1915	24	10	and	and	CCONJ
fbem-1915	24	11	transformation	transformation	NOUN
fbem-1915	24	12	of	of	ADP
fbem-1915	24	13	the	the	DET
fbem-1915	24	14	financial	financial	ADJ
fbem-1915	24	15	status	status	NOUN
fbem-1915	24	16	of	of	ADP
fbem-1915	24	17	enterprises	enterprise	NOUN
fbem-1915	24	18	through	through	ADP
fbem-1915	24	19	computers	computer	NOUN
fbem-1915	24	20	and	and	CCONJ
fbem-1915	24	21	corresponding	corresponding	ADJ
fbem-1915	24	22	accounting	accounting	NOUN
fbem-1915	24	23	management	management	NOUN
fbem-1915	24	24	systems	system	NOUN
fbem-1915	24	25	.	.	PUNCT
fbem-1915	25	1	it	it	PRON
fbem-1915	25	2	plays	play	VERB
fbem-1915	25	3	an	an	DET
fbem-1915	25	4	important	important	ADJ
fbem-1915	25	5	role	role	NOUN
fbem-1915	25	6	in	in	ADP
fbem-1915	25	7	promoting	promote	VERB
fbem-1915	25	8	the	the	DET
fbem-1915	25	9	level	level	NOUN
fbem-1915	25	10	of	of	ADP
fbem-1915	25	11	financial	financial	ADJ
fbem-1915	25	12	management	management	NOUN
fbem-1915	25	13	of	of	ADP
fbem-1915	25	14	enterprises	enterprise	NOUN
fbem-1915	25	15	.	.	PUNCT
fbem-1915	26	1	accounting	accounting	NOUN
fbem-1915	26	2	informatization	informatization	PROPN
fbem-1915	26	3	management	management	NOUN
fbem-1915	26	4	can	can	AUX
fbem-1915	26	5	effectively	effectively	ADV
fbem-1915	26	6	avoid	avoid	VERB
fbem-1915	26	7	the	the	DET
fbem-1915	26	8	shortcomings	shortcoming	NOUN
fbem-1915	26	9	of	of	ADP
fbem-1915	26	10	traditional	traditional	ADJ
fbem-1915	26	11	manual	manual	ADJ
fbem-1915	26	12	bookkeeping	bookkeeping	NOUN
fbem-1915	26	13	and	and	CCONJ
fbem-1915	26	14	paper	paper	NOUN
fbem-1915	26	15	-	-	PUNCT
fbem-1915	26	16	based	base	VERB
fbem-1915	26	17	operations	operation	NOUN
fbem-1915	26	18	in	in	ADP
fbem-1915	26	19	data	datum	NOUN
fbem-1915	26	20	accounting	accounting	NOUN
fbem-1915	26	21	and	and	CCONJ
fbem-1915	26	22	storage	storage	NOUN
fbem-1915	26	23	,	,	PUNCT
fbem-1915	26	24	realize	realize	VERB
fbem-1915	26	25	the	the	DET
fbem-1915	26	26	digital	digital	ADJ
fbem-1915	26	27	operation	operation	NOUN
fbem-1915	26	28	of	of	ADP
fbem-1915	26	29	accounting	accounting	NOUN
fbem-1915	26	30	information	information	NOUN
fbem-1915	26	31	collection	collection	NOUN
fbem-1915	26	32	,	,	PUNCT
fbem-1915	26	33	processing	processing	NOUN
fbem-1915	26	34	and	and	CCONJ
fbem-1915	26	35	storage	storage	NOUN
fbem-1915	26	36	,	,	PUNCT
fbem-1915	26	37	and	and	CCONJ
fbem-1915	26	38	use	use	VERB
fbem-1915	26	39	computers	computer	NOUN
fbem-1915	26	40	to	to	PART
fbem-1915	26	41	automatically	automatically	ADV
fbem-1915	26	42	analyze	analyze	VERB
fbem-1915	26	43	and	and	CCONJ
fbem-1915	26	44	transmit	transmit	VERB
fbem-1915	26	45	accounting	accounting	NOUN
fbem-1915	26	46	information	information	NOUN
fbem-1915	26	47	.	.	PUNCT
fbem-1915	27	1	,	,	PUNCT
fbem-1915	27	2	reduce	reduce	VERB
fbem-1915	27	3	the	the	DET
fbem-1915	27	4	risk	risk	NOUN
fbem-1915	27	5	of	of	ADP
fbem-1915	27	6	manual	manual	ADJ
fbem-1915	27	7	operation	operation	NOUN
fbem-1915	27	8	error	error	NOUN
fbem-1915	27	9	rate[4	rate[4	NOUN
fbem-1915	27	10	]	]	X
fbem-1915	27	11	,	,	PUNCT
fbem-1915	27	12	and	and	CCONJ
fbem-1915	27	13	ensure	ensure	VERB
fbem-1915	27	14	the	the	DET
fbem-1915	27	15	reliability	reliability	NOUN
fbem-1915	27	16	and	and	CCONJ
fbem-1915	27	17	accuracy	accuracy	NOUN
fbem-1915	27	18	of	of	ADP
fbem-1915	27	19	accounting	accounting	NOUN
fbem-1915	27	20	data	datum	NOUN
fbem-1915	27	21	.	.	PUNCT
fbem-1915	28	1	after	after	SCONJ
fbem-1915	28	2	the	the	DET
fbem-1915	28	3	accounting	accounting	NOUN
fbem-1915	28	4	information	information	NOUN
fbem-1915	28	5	86	86	NUM
fbem-1915	28	6	management	management	NOUN
fbem-1915	28	7	is	be	AUX
fbem-1915	28	8	realized	realize	VERB
fbem-1915	28	9	,	,	PUNCT
fbem-1915	28	10	the	the	DET
fbem-1915	28	11	corporate	corporate	ADJ
fbem-1915	28	12	accountants	accountant	NOUN
fbem-1915	28	13	can	can	AUX
fbem-1915	28	14	systematically	systematically	ADV
fbem-1915	28	15	operate	operate	VERB
fbem-1915	28	16	and	and	CCONJ
fbem-1915	28	17	sort	sort	VERB
fbem-1915	28	18	out	out	ADP
fbem-1915	28	19	the	the	DET
fbem-1915	28	20	financial	financial	ADJ
fbem-1915	28	21	information	information	NOUN
fbem-1915	28	22	,	,	PUNCT
fbem-1915	28	23	providing	provide	VERB
fbem-1915	28	24	the	the	DET
fbem-1915	28	25	enterprise	enterprise	NOUN
fbem-1915	28	26	managers	manager	NOUN
fbem-1915	28	27	with	with	ADP
fbem-1915	28	28	more	more	ADV
fbem-1915	28	29	comprehensive	comprehensive	ADJ
fbem-1915	28	30	financial	financial	ADJ
fbem-1915	28	31	information	information	NOUN
fbem-1915	28	32	and	and	CCONJ
fbem-1915	28	33	financial	financial	ADJ
fbem-1915	28	34	forecasting	forecasting	NOUN
fbem-1915	28	35	functions	function	NOUN
fbem-1915	28	36	,	,	PUNCT
fbem-1915	28	37	and	and	CCONJ
fbem-1915	28	38	the	the	DET
fbem-1915	28	39	financial	financial	ADJ
fbem-1915	28	40	information	information	NOUN
fbem-1915	28	41	of	of	ADP
fbem-1915	28	42	the	the	DET
fbem-1915	28	43	enterprise	enterprise	NOUN
fbem-1915	28	44	can	can	AUX
fbem-1915	28	45	be	be	AUX
fbem-1915	28	46	displayed	display	VERB
fbem-1915	28	47	through	through	ADP
fbem-1915	28	48	pictures	picture	NOUN
fbem-1915	28	49	and	and	CCONJ
fbem-1915	28	50	charts[5	charts[5	NOUN
fbem-1915	28	51	]	]	PUNCT
fbem-1915	28	52	.	.	PUNCT
fbem-1915	29	1	the	the	DET
fbem-1915	29	2	way	way	NOUN
fbem-1915	29	3	of	of	ADP
fbem-1915	29	4	displaying	display	VERB
fbem-1915	29	5	more	more	ADV
fbem-1915	29	6	intuitively	intuitively	ADV
fbem-1915	29	7	makes	make	VERB
fbem-1915	29	8	the	the	DET
fbem-1915	29	9	financial	financial	ADJ
fbem-1915	29	10	status	status	NOUN
fbem-1915	29	11	of	of	ADP
fbem-1915	29	12	the	the	DET
fbem-1915	29	13	financial	financial	ADJ
fbem-1915	29	14	enterprise	enterprise	NOUN
fbem-1915	29	15	easier	easy	ADJ
fbem-1915	29	16	to	to	PART
fbem-1915	29	17	understand	understand	VERB
fbem-1915	29	18	.	.	PUNCT
fbem-1915	30	1	enterprise	enterprise	NOUN
fbem-1915	30	2	managers	manager	NOUN
fbem-1915	30	3	can	can	AUX
fbem-1915	30	4	quickly	quickly	ADV
fbem-1915	30	5	compare	compare	VERB
fbem-1915	30	6	and	and	CCONJ
fbem-1915	30	7	analyze	analyze	VERB
fbem-1915	30	8	the	the	DET
fbem-1915	30	9	financial	financial	ADJ
fbem-1915	30	10	information	information	NOUN
fbem-1915	30	11	at	at	ADP
fbem-1915	30	12	different	different	ADJ
fbem-1915	30	13	times	time	NOUN
fbem-1915	30	14	or	or	CCONJ
fbem-1915	30	15	between	between	ADP
fbem-1915	30	16	different	different	ADJ
fbem-1915	30	17	businesses	business	NOUN
fbem-1915	30	18	,	,	PUNCT
fbem-1915	30	19	and	and	CCONJ
fbem-1915	30	20	conduct	conduct	VERB
fbem-1915	30	21	a	a	DET
fbem-1915	30	22	comprehensive	comprehensive	ADJ
fbem-1915	30	23	and	and	CCONJ
fbem-1915	30	24	reasonable	reasonable	ADJ
fbem-1915	30	25	analysis	analysis	NOUN
fbem-1915	30	26	of	of	ADP
fbem-1915	30	27	the	the	DET
fbem-1915	30	28	business	business	NOUN
fbem-1915	30	29	status	status	NOUN
fbem-1915	30	30	of	of	ADP
fbem-1915	30	31	the	the	DET
fbem-1915	30	32	enterprise	enterprise	NOUN
fbem-1915	30	33	.	.	PUNCT
fbem-1915	31	1	provide	provide	VERB
fbem-1915	31	2	services	service	NOUN
fbem-1915	31	3	for	for	ADP
fbem-1915	31	4	enterprise	enterprise	NOUN
fbem-1915	31	5	development	development	NOUN
fbem-1915	31	6	strategy	strategy	NOUN
fbem-1915	31	7	decision	decision	NOUN
fbem-1915	31	8	-	-	PUNCT
fbem-1915	31	9	making	making	NOUN
fbem-1915	31	10	.	.	PUNCT
fbem-1915	32	1	3	3	X
fbem-1915	32	2	.	.	X
fbem-1915	32	3	the	the	DET
fbem-1915	32	4	significance	significance	NOUN
fbem-1915	32	5	of	of	ADP
fbem-1915	32	6	financial	financial	ADJ
fbem-1915	32	7	sharing	sharing	NOUN
fbem-1915	32	8	services	service	NOUN
fbem-1915	32	9	to	to	ADP
fbem-1915	32	10	accounting	account	VERB
fbem-1915	32	11	information	information	NOUN
fbem-1915	32	12	management	management	NOUN
fbem-1915	32	13	in	in	ADP
fbem-1915	32	14	the	the	DET
fbem-1915	32	15	era	era	NOUN
fbem-1915	32	16	of	of	ADP
fbem-1915	32	17	"	"	PUNCT
fbem-1915	32	18	internet	internet	NOUN
fbem-1915	32	19	+	+	NOUN
fbem-1915	32	20	"	"	PUNCT
fbem-1915	32	21	3.1	3.1	NUM
fbem-1915	32	22	.	.	PUNCT
fbem-1915	32	23	realize	realize	VERB
fbem-1915	32	24	the	the	DET
fbem-1915	32	25	modernization	modernization	NOUN
fbem-1915	32	26	of	of	ADP
fbem-1915	32	27	enterprise	enterprise	NOUN
fbem-1915	32	28	accounting	accounting	NOUN
fbem-1915	32	29	management	management	NOUN
fbem-1915	32	30	the	the	DET
fbem-1915	32	31	corporate	corporate	ADJ
fbem-1915	32	32	financial	financial	ADJ
fbem-1915	32	33	sharing	sharing	NOUN
fbem-1915	32	34	service	service	NOUN
fbem-1915	32	35	mainly	mainly	ADV
fbem-1915	32	36	covers	cover	VERB
fbem-1915	32	37	the	the	DET
fbem-1915	32	38	company	company	NOUN
fbem-1915	32	39	's	's	PART
fbem-1915	32	40	accounting	accounting	NOUN
fbem-1915	32	41	information	information	NOUN
fbem-1915	32	42	,	,	PUNCT
fbem-1915	32	43	financial	financial	ADJ
fbem-1915	32	44	performance	performance	NOUN
fbem-1915	32	45	and	and	CCONJ
fbem-1915	32	46	corporate	corporate	ADJ
fbem-1915	32	47	financial	financial	ADJ
fbem-1915	32	48	policies	policy	NOUN
fbem-1915	32	49	.	.	PUNCT
fbem-1915	33	1	in	in	ADP
fbem-1915	33	2	the	the	DET
fbem-1915	33	3	process	process	NOUN
fbem-1915	33	4	of	of	ADP
fbem-1915	33	5	realizing	realize	VERB
fbem-1915	33	6	shared	shared	ADJ
fbem-1915	33	7	management	management	NOUN
fbem-1915	33	8	,	,	PUNCT
fbem-1915	33	9	it	it	PRON
fbem-1915	33	10	can	can	AUX
fbem-1915	33	11	effectively	effectively	ADV
fbem-1915	33	12	expand	expand	VERB
fbem-1915	33	13	the	the	DET
fbem-1915	33	14	corporate	corporate	ADJ
fbem-1915	33	15	accounting	accounting	NOUN
fbem-1915	33	16	business	business	NOUN
fbem-1915	33	17	and	and	CCONJ
fbem-1915	33	18	improve	improve	VERB
fbem-1915	33	19	the	the	DET
fbem-1915	33	20	quality	quality	NOUN
fbem-1915	33	21	and	and	CCONJ
fbem-1915	33	22	level	level	NOUN
fbem-1915	33	23	of	of	ADP
fbem-1915	33	24	corporate	corporate	ADJ
fbem-1915	33	25	financial	financial	ADJ
fbem-1915	33	26	management[6	management[6	NOUN
fbem-1915	33	27	]	]	PUNCT
fbem-1915	33	28	.	.	PUNCT
fbem-1915	34	1	the	the	DET
fbem-1915	34	2	financial	financial	ADJ
fbem-1915	34	3	shared	share	VERB
fbem-1915	34	4	service	service	NOUN
fbem-1915	34	5	mainly	mainly	ADV
fbem-1915	34	6	solves	solve	VERB
fbem-1915	34	7	the	the	DET
fbem-1915	34	8	problems	problem	NOUN
fbem-1915	34	9	of	of	ADP
fbem-1915	34	10	insufficient	insufficient	ADJ
fbem-1915	34	11	ability	ability	NOUN
fbem-1915	34	12	and	and	CCONJ
fbem-1915	34	13	quality	quality	NOUN
fbem-1915	34	14	of	of	ADP
fbem-1915	34	15	enterprise	enterprise	NOUN
fbem-1915	34	16	accountants	accountant	NOUN
fbem-1915	34	17	and	and	CCONJ
fbem-1915	34	18	high	high	ADJ
fbem-1915	34	19	error	error	NOUN
fbem-1915	34	20	rate	rate	NOUN
fbem-1915	34	21	of	of	ADP
fbem-1915	34	22	manual	manual	ADJ
fbem-1915	34	23	bookkeeping	bookkeeping	NOUN
fbem-1915	34	24	.	.	PUNCT
fbem-1915	35	1	the	the	DET
fbem-1915	35	2	corporate	corporate	ADJ
fbem-1915	35	3	financial	financial	ADJ
fbem-1915	35	4	sharing	sharing	NOUN
fbem-1915	35	5	service	service	NOUN
fbem-1915	35	6	can	can	AUX
fbem-1915	35	7	also	also	ADV
fbem-1915	35	8	effectively	effectively	ADV
fbem-1915	35	9	constrain	constrain	VERB
fbem-1915	35	10	financial	financial	ADJ
fbem-1915	35	11	managers	manager	NOUN
fbem-1915	35	12	to	to	PART
fbem-1915	35	13	handle	handle	VERB
fbem-1915	35	14	the	the	DET
fbem-1915	35	15	financial	financial	ADJ
fbem-1915	35	16	information	information	NOUN
fbem-1915	35	17	of	of	ADP
fbem-1915	35	18	the	the	DET
fbem-1915	35	19	enterprise	enterprise	NOUN
fbem-1915	35	20	in	in	ADP
fbem-1915	35	21	a	a	DET
fbem-1915	35	22	more	more	ADV
fbem-1915	35	23	standardized	standardized	ADJ
fbem-1915	35	24	way	way	NOUN
fbem-1915	35	25	,	,	PUNCT
fbem-1915	35	26	and	and	CCONJ
fbem-1915	35	27	strictly	strictly	ADV
fbem-1915	35	28	operate	operate	VERB
fbem-1915	35	29	the	the	DET
fbem-1915	35	30	standardized	standardized	ADJ
fbem-1915	35	31	standards	standard	NOUN
fbem-1915	35	32	to	to	PART
fbem-1915	35	33	make	make	VERB
fbem-1915	35	34	financial	financial	ADJ
fbem-1915	35	35	management	management	NOUN
fbem-1915	35	36	more	more	ADV
fbem-1915	35	37	standardized	standardized	ADJ
fbem-1915	35	38	and	and	CCONJ
fbem-1915	35	39	efficient	efficient	ADJ
fbem-1915	35	40	.	.	PUNCT
fbem-1915	36	1	under	under	ADP
fbem-1915	36	2	the	the	DET
fbem-1915	36	3	working	work	VERB
fbem-1915	36	4	framework	framework	NOUN
fbem-1915	36	5	of	of	ADP
fbem-1915	36	6	financial	financial	ADJ
fbem-1915	36	7	sharing	sharing	NOUN
fbem-1915	36	8	,	,	PUNCT
fbem-1915	36	9	the	the	DET
fbem-1915	36	10	accountants	accountant	NOUN
fbem-1915	36	11	of	of	ADP
fbem-1915	36	12	enterprises	enterprise	NOUN
fbem-1915	36	13	need	need	VERB
fbem-1915	36	14	to	to	PART
fbem-1915	36	15	continuously	continuously	ADV
fbem-1915	36	16	improve	improve	VERB
fbem-1915	36	17	their	their	PRON
fbem-1915	36	18	accounting	accounting	NOUN
fbem-1915	36	19	informatization	informatization	NOUN
fbem-1915	36	20	processing	processing	NOUN
fbem-1915	36	21	capabilities	capability	NOUN
fbem-1915	36	22	,	,	PUNCT
fbem-1915	36	23	informatization	informatization	NOUN
fbem-1915	36	24	operation	operation	NOUN
fbem-1915	36	25	level	level	NOUN
fbem-1915	36	26	,	,	PUNCT
fbem-1915	36	27	and	and	CCONJ
fbem-1915	36	28	comprehensive	comprehensive	ADJ
fbem-1915	36	29	business	business	NOUN
fbem-1915	36	30	capabilities	capability	NOUN
fbem-1915	36	31	,	,	PUNCT
fbem-1915	36	32	so	so	SCONJ
fbem-1915	36	33	as	as	SCONJ
fbem-1915	36	34	to	to	PART
fbem-1915	36	35	better	well	ADV
fbem-1915	36	36	promote	promote	VERB
fbem-1915	36	37	the	the	DET
fbem-1915	36	38	modernization	modernization	NOUN
fbem-1915	36	39	of	of	ADP
fbem-1915	36	40	financial	financial	ADJ
fbem-1915	36	41	management[7	management[7	PROPN
fbem-1915	36	42	]	]	X
fbem-1915	36	43	.	.	PUNCT
fbem-1915	37	1	3.2	3.2	NUM
fbem-1915	37	2	.	.	PUNCT
fbem-1915	38	1	improve	improve	VERB
fbem-1915	38	2	the	the	DET
fbem-1915	38	3	convenience	convenience	NOUN
fbem-1915	38	4	of	of	ADP
fbem-1915	38	5	corporate	corporate	ADJ
fbem-1915	38	6	accounting	accounting	NOUN
fbem-1915	38	7	under	under	ADP
fbem-1915	38	8	the	the	DET
fbem-1915	38	9	traditional	traditional	ADJ
fbem-1915	38	10	accounting	accounting	NOUN
fbem-1915	38	11	management	management	NOUN
fbem-1915	38	12	business	business	NOUN
fbem-1915	38	13	model	model	NOUN
fbem-1915	38	14	,	,	PUNCT
fbem-1915	38	15	enterprise	enterprise	NOUN
fbem-1915	38	16	accounting	accounting	NOUN
fbem-1915	38	17	management	management	NOUN
fbem-1915	38	18	requires	require	VERB
fbem-1915	38	19	professional	professional	ADJ
fbem-1915	38	20	accounting	accounting	NOUN
fbem-1915	38	21	personnel	personnel	NOUN
fbem-1915	38	22	to	to	PART
fbem-1915	38	23	obtain	obtain	VERB
fbem-1915	38	24	the	the	DET
fbem-1915	38	25	financial	financial	ADJ
fbem-1915	38	26	information	information	NOUN
fbem-1915	38	27	of	of	ADP
fbem-1915	38	28	the	the	DET
fbem-1915	38	29	enterprise	enterprise	NOUN
fbem-1915	38	30	through	through	ADP
fbem-1915	38	31	complex	complex	ADJ
fbem-1915	38	32	accounting	accounting	NOUN
fbem-1915	38	33	and	and	CCONJ
fbem-1915	38	34	statistics[8	statistics[8	PROPN
fbem-1915	38	35	]	]	PUNCT
fbem-1915	38	36	.	.	PUNCT
fbem-1915	39	1	the	the	DET
fbem-1915	39	2	financial	financial	ADJ
fbem-1915	39	3	information	information	NOUN
fbem-1915	39	4	processing	processing	NOUN
fbem-1915	39	5	method	method	NOUN
fbem-1915	39	6	is	be	AUX
fbem-1915	39	7	complex	complex	ADJ
fbem-1915	39	8	,	,	PUNCT
fbem-1915	39	9	and	and	CCONJ
fbem-1915	39	10	the	the	DET
fbem-1915	39	11	accuracy	accuracy	NOUN
fbem-1915	39	12	of	of	ADP
fbem-1915	39	13	the	the	DET
fbem-1915	39	14	enterprise	enterprise	NOUN
fbem-1915	39	15	processing	processing	NOUN
fbem-1915	39	16	results	result	NOUN
fbem-1915	39	17	is	be	AUX
fbem-1915	39	18	often	often	ADV
fbem-1915	39	19	not	not	PART
fbem-1915	39	20	high	high	ADJ
fbem-1915	39	21	.	.	PUNCT
fbem-1915	40	1	with	with	ADP
fbem-1915	40	2	the	the	DET
fbem-1915	40	3	rapid	rapid	ADJ
fbem-1915	40	4	development	development	NOUN
fbem-1915	40	5	of	of	ADP
fbem-1915	40	6	computer	computer	NOUN
fbem-1915	40	7	technology	technology	NOUN
fbem-1915	40	8	and	and	CCONJ
fbem-1915	40	9	internet	internet	NOUN
fbem-1915	40	10	technology	technology	NOUN
fbem-1915	40	11	,	,	PUNCT
fbem-1915	40	12	information	information	NOUN
fbem-1915	40	13	technology	technology	NOUN
fbem-1915	40	14	has	have	AUX
fbem-1915	40	15	brought	bring	VERB
fbem-1915	40	16	huge	huge	ADJ
fbem-1915	40	17	opportunities	opportunity	NOUN
fbem-1915	40	18	for	for	ADP
fbem-1915	40	19	accounting	accounting	NOUN
fbem-1915	40	20	management	management	NOUN
fbem-1915	40	21	efficiency	efficiency	NOUN
fbem-1915	40	22	.	.	PUNCT
fbem-1915	41	1	the	the	DET
fbem-1915	41	2	accounting	accounting	NOUN
fbem-1915	41	3	management	management	NOUN
fbem-1915	41	4	method	method	NOUN
fbem-1915	41	5	has	have	AUX
fbem-1915	41	6	changed	change	VERB
fbem-1915	41	7	from	from	ADP
fbem-1915	41	8	the	the	DET
fbem-1915	41	9	traditional	traditional	ADJ
fbem-1915	41	10	manual	manual	ADJ
fbem-1915	41	11	method	method	NOUN
fbem-1915	41	12	to	to	ADP
fbem-1915	41	13	automatic	automatic	ADJ
fbem-1915	41	14	computer	computer	NOUN
fbem-1915	41	15	calculation	calculation	NOUN
fbem-1915	41	16	and	and	CCONJ
fbem-1915	41	17	analysis	analysis	NOUN
fbem-1915	41	18	with	with	ADP
fbem-1915	41	19	the	the	DET
fbem-1915	41	20	help	help	NOUN
fbem-1915	41	21	of	of	ADP
fbem-1915	41	22	accounting	accounting	NOUN
fbem-1915	41	23	software	software	NOUN
fbem-1915	41	24	and	and	CCONJ
fbem-1915	41	25	financial	financial	ADJ
fbem-1915	41	26	management	management	NOUN
fbem-1915	41	27	system[9	system[9	NOUN
fbem-1915	41	28	]	]	PUNCT
fbem-1915	41	29	.	.	PUNCT
fbem-1915	42	1	the	the	DET
fbem-1915	42	2	efficiency	efficiency	NOUN
fbem-1915	42	3	of	of	ADP
fbem-1915	42	4	accounting	accounting	NOUN
fbem-1915	42	5	management	management	NOUN
fbem-1915	42	6	has	have	AUX
fbem-1915	42	7	been	be	AUX
fbem-1915	42	8	qualitatively	qualitatively	ADV
fbem-1915	42	9	improved	improve	VERB
fbem-1915	42	10	.	.	PUNCT
fbem-1915	43	1	financial	financial	ADJ
fbem-1915	43	2	data	datum	NOUN
fbem-1915	43	3	analysis	analysis	NOUN
fbem-1915	43	4	and	and	CCONJ
fbem-1915	43	5	enterprise	enterprise	NOUN
fbem-1915	43	6	operating	operating	NOUN
fbem-1915	43	7	conditions	condition	NOUN
fbem-1915	43	8	can	can	AUX
fbem-1915	43	9	be	be	AUX
fbem-1915	43	10	interconnected	interconnect	VERB
fbem-1915	43	11	through	through	ADP
fbem-1915	43	12	the	the	DET
fbem-1915	43	13	network	network	NOUN
fbem-1915	43	14	.	.	PUNCT
fbem-1915	44	1	the	the	DET
fbem-1915	44	2	business	business	PROPN
fbem-1915	44	3	department	department	PROPN
fbem-1915	44	4	inputs	input	VERB
fbem-1915	44	5	financial	financial	ADJ
fbem-1915	44	6	data	datum	NOUN
fbem-1915	44	7	,	,	PUNCT
fbem-1915	44	8	automatically	automatically	ADV
fbem-1915	44	9	generates	generate	VERB
fbem-1915	44	10	financial	financial	ADJ
fbem-1915	44	11	analysis	analysis	NOUN
fbem-1915	44	12	table	table	NOUN
fbem-1915	44	13	data	datum	NOUN
fbem-1915	44	14	,	,	PUNCT
fbem-1915	44	15	intuitively	intuitively	ADV
fbem-1915	44	16	displays	display	VERB
fbem-1915	44	17	the	the	DET
fbem-1915	44	18	financial	financial	ADJ
fbem-1915	44	19	status	status	NOUN
fbem-1915	44	20	of	of	ADP
fbem-1915	44	21	the	the	DET
fbem-1915	44	22	enterprise	enterprise	NOUN
fbem-1915	44	23	,	,	PUNCT
fbem-1915	44	24	realizes	realize	VERB
fbem-1915	44	25	the	the	DET
fbem-1915	44	26	financial	financial	ADJ
fbem-1915	44	27	sharing	sharing	NOUN
fbem-1915	44	28	of	of	ADP
fbem-1915	44	29	the	the	DET
fbem-1915	44	30	enterprise	enterprise	NOUN
fbem-1915	44	31	,	,	PUNCT
fbem-1915	44	32	and	and	CCONJ
fbem-1915	44	33	greatly	greatly	ADV
fbem-1915	44	34	improves	improve	VERB
fbem-1915	44	35	the	the	DET
fbem-1915	44	36	convenience	convenience	NOUN
fbem-1915	44	37	of	of	ADP
fbem-1915	44	38	financial	financial	ADJ
fbem-1915	44	39	management	management	NOUN
fbem-1915	44	40	.	.	PUNCT
fbem-1915	45	1	3.3	3.3	NUM
fbem-1915	45	2	.	.	PUNCT
fbem-1915	46	1	promote	promote	VERB
fbem-1915	46	2	the	the	DET
fbem-1915	46	3	standardization	standardization	NOUN
fbem-1915	46	4	of	of	ADP
fbem-1915	46	5	financial	financial	ADJ
fbem-1915	46	6	management	management	NOUN
fbem-1915	46	7	information	information	NOUN
fbem-1915	46	8	management	management	NOUN
fbem-1915	46	9	in	in	ADP
fbem-1915	46	10	financial	financial	ADJ
fbem-1915	46	11	management	management	NOUN
fbem-1915	46	12	is	be	AUX
fbem-1915	46	13	an	an	DET
fbem-1915	46	14	important	important	ADJ
fbem-1915	46	15	basis	basis	NOUN
fbem-1915	46	16	for	for	ADP
fbem-1915	46	17	realizing	realize	VERB
fbem-1915	46	18	financial	financial	ADJ
fbem-1915	46	19	sharing	sharing	NOUN
fbem-1915	46	20	.	.	PUNCT
fbem-1915	47	1	enterprises	enterprise	NOUN
fbem-1915	47	2	carry	carry	VERB
fbem-1915	47	3	out	out	ADP
fbem-1915	47	4	accounting	accounting	NOUN
fbem-1915	47	5	informatization	informatization	NOUN
fbem-1915	47	6	construction	construction	NOUN
fbem-1915	47	7	according	accord	VERB
fbem-1915	47	8	to	to	ADP
fbem-1915	47	9	their	their	PRON
fbem-1915	47	10	own	own	ADJ
fbem-1915	47	11	development	development	NOUN
fbem-1915	47	12	needs	need	NOUN
fbem-1915	47	13	,	,	PUNCT
fbem-1915	47	14	which	which	PRON
fbem-1915	47	15	improves	improve	VERB
fbem-1915	47	16	the	the	DET
fbem-1915	47	17	accounting	accounting	NOUN
fbem-1915	47	18	management	management	NOUN
fbem-1915	47	19	level	level	NOUN
fbem-1915	47	20	of	of	ADP
fbem-1915	47	21	enterprises	enterprise	NOUN
fbem-1915	47	22	.	.	PUNCT
fbem-1915	48	1	in	in	ADP
fbem-1915	48	2	the	the	DET
fbem-1915	48	3	accounting	accounting	NOUN
fbem-1915	48	4	work	work	NOUN
fbem-1915	48	5	of	of	ADP
fbem-1915	48	6	enterprises	enterprise	NOUN
fbem-1915	48	7	,	,	PUNCT
fbem-1915	48	8	the	the	DET
fbem-1915	48	9	application	application	NOUN
fbem-1915	48	10	of	of	ADP
fbem-1915	48	11	information	information	NOUN
fbem-1915	48	12	management	management	NOUN
fbem-1915	48	13	methods	method	NOUN
fbem-1915	48	14	limits	limit	VERB
fbem-1915	48	15	the	the	DET
fbem-1915	48	16	steps	step	NOUN
fbem-1915	48	17	of	of	ADP
fbem-1915	48	18	accounting	accounting	NOUN
fbem-1915	48	19	operations	operation	NOUN
fbem-1915	48	20	and	and	CCONJ
fbem-1915	48	21	makes	make	VERB
fbem-1915	48	22	financial	financial	ADJ
fbem-1915	48	23	management	management	NOUN
fbem-1915	48	24	more	more	ADV
fbem-1915	48	25	standardized	standardized	ADJ
fbem-1915	48	26	.	.	PUNCT
fbem-1915	49	1	only	only	ADV
fbem-1915	49	2	through	through	ADP
fbem-1915	49	3	programmed	program	VERB
fbem-1915	49	4	operations	operation	NOUN
fbem-1915	49	5	can	can	AUX
fbem-1915	49	6	the	the	DET
fbem-1915	49	7	financial	financial	ADJ
fbem-1915	49	8	system	system	NOUN
fbem-1915	49	9	be	be	AUX
fbem-1915	49	10	able	able	ADJ
fbem-1915	49	11	to	to	PART
fbem-1915	49	12	correctly	correctly	ADV
fbem-1915	49	13	account	account	VERB
fbem-1915	49	14	for	for	ADP
fbem-1915	49	15	relevant	relevant	ADJ
fbem-1915	49	16	financial	financial	NOUN
fbem-1915	49	17	data[10	data[10	PROPN
fbem-1915	49	18	]	]	PUNCT
fbem-1915	49	19	.	.	PUNCT
fbem-1915	50	1	at	at	ADP
fbem-1915	50	2	the	the	DET
fbem-1915	50	3	same	same	ADJ
fbem-1915	50	4	time	time	NOUN
fbem-1915	50	5	,	,	PUNCT
fbem-1915	50	6	the	the	DET
fbem-1915	50	7	application	application	NOUN
fbem-1915	50	8	of	of	ADP
fbem-1915	50	9	accounting	accounting	NOUN
fbem-1915	50	10	information	information	NOUN
fbem-1915	50	11	system	system	NOUN
fbem-1915	50	12	can	can	AUX
fbem-1915	50	13	be	be	AUX
fbem-1915	50	14	more	more	ADV
fbem-1915	50	15	strictly	strictly	ADV
fbem-1915	50	16	regulated	regulate	VERB
fbem-1915	50	17	in	in	ADP
fbem-1915	50	18	financial	financial	ADJ
fbem-1915	50	19	approval	approval	NOUN
fbem-1915	50	20	and	and	CCONJ
fbem-1915	50	21	financial	financial	ADJ
fbem-1915	50	22	supervision	supervision	NOUN
fbem-1915	50	23	.	.	PUNCT
fbem-1915	51	1	financial	financial	ADJ
fbem-1915	51	2	sharing	sharing	NOUN
fbem-1915	51	3	can	can	AUX
fbem-1915	51	4	realize	realize	VERB
fbem-1915	51	5	the	the	DET
fbem-1915	51	6	electronic	electronic	ADJ
fbem-1915	51	7	operation	operation	NOUN
fbem-1915	51	8	of	of	ADP
fbem-1915	51	9	the	the	DET
fbem-1915	51	10	whole	whole	ADJ
fbem-1915	51	11	process	process	NOUN
fbem-1915	51	12	of	of	ADP
fbem-1915	51	13	financial	financial	ADJ
fbem-1915	51	14	information	information	NOUN
fbem-1915	51	15	,	,	PUNCT
fbem-1915	51	16	accounting	accounting	NOUN
fbem-1915	51	17	management	management	NOUN
fbem-1915	51	18	is	be	AUX
fbem-1915	51	19	not	not	PART
fbem-1915	51	20	limited	limit	VERB
fbem-1915	51	21	by	by	ADP
fbem-1915	51	22	time	time	NOUN
fbem-1915	51	23	,	,	PUNCT
fbem-1915	51	24	business	business	NOUN
fbem-1915	51	25	and	and	CCONJ
fbem-1915	51	26	region	region	NOUN
fbem-1915	51	27	,	,	PUNCT
fbem-1915	51	28	while	while	SCONJ
fbem-1915	51	29	providing	provide	VERB
fbem-1915	51	30	accurate	accurate	ADJ
fbem-1915	51	31	financial	financial	ADJ
fbem-1915	51	32	analysis	analysis	NOUN
fbem-1915	51	33	reports	report	NOUN
fbem-1915	51	34	for	for	ADP
fbem-1915	51	35	enterprises	enterprise	NOUN
fbem-1915	51	36	,	,	PUNCT
fbem-1915	51	37	it	it	PRON
fbem-1915	51	38	can	can	AUX
fbem-1915	51	39	ensure	ensure	VERB
fbem-1915	51	40	the	the	DET
fbem-1915	51	41	standardization	standardization	NOUN
fbem-1915	51	42	and	and	CCONJ
fbem-1915	51	43	procedure	procedure	NOUN
fbem-1915	51	44	of	of	ADP
fbem-1915	51	45	various	various	ADJ
fbem-1915	51	46	accounting	accounting	NOUN
fbem-1915	51	47	operation	operation	NOUN
fbem-1915	51	48	steps	step	NOUN
fbem-1915	51	49	,	,	PUNCT
fbem-1915	51	50	and	and	CCONJ
fbem-1915	51	51	reduce	reduce	VERB
fbem-1915	51	52	accounting	accounting	NOUN
fbem-1915	51	53	management	management	NOUN
fbem-1915	51	54	costs	cost	NOUN
fbem-1915	51	55	.	.	PUNCT
fbem-1915	52	1	,	,	PUNCT
fbem-1915	52	2	while	while	SCONJ
fbem-1915	52	3	improving	improve	VERB
fbem-1915	52	4	the	the	DET
fbem-1915	52	5	accounting	accounting	NOUN
fbem-1915	52	6	service	service	NOUN
fbem-1915	52	7	ability	ability	NOUN
fbem-1915	52	8	,	,	PUNCT
fbem-1915	52	9	reducing	reduce	VERB
fbem-1915	52	10	the	the	DET
fbem-1915	52	11	operational	operational	ADJ
fbem-1915	52	12	risk	risk	NOUN
fbem-1915	52	13	of	of	ADP
fbem-1915	52	14	accounting	accounting	NOUN
fbem-1915	52	15	management	management	NOUN
fbem-1915	52	16	and	and	CCONJ
fbem-1915	52	17	ensuring	ensure	VERB
fbem-1915	52	18	the	the	DET
fbem-1915	52	19	financial	financial	ADJ
fbem-1915	52	20	health	health	NOUN
fbem-1915	52	21	of	of	ADP
fbem-1915	52	22	the	the	DET
fbem-1915	52	23	enterprise	enterprise	NOUN
fbem-1915	52	24	.	.	PUNCT
fbem-1915	53	1	4	4	X
fbem-1915	53	2	.	.	X
fbem-1915	53	3	prominent	prominent	ADJ
fbem-1915	53	4	problems	problem	NOUN
fbem-1915	53	5	in	in	ADP
fbem-1915	53	6	accounting	accounting	NOUN
fbem-1915	53	7	information	information	NOUN
fbem-1915	53	8	management	management	NOUN
fbem-1915	53	9	4.1	4.1	NUM
fbem-1915	53	10	.	.	PUNCT
fbem-1915	54	1	enterprises	enterprise	NOUN
fbem-1915	54	2	do	do	AUX
fbem-1915	54	3	not	not	PART
fbem-1915	54	4	pay	pay	VERB
fbem-1915	54	5	enough	enough	ADJ
fbem-1915	54	6	attention	attention	NOUN
fbem-1915	54	7	to	to	ADP
fbem-1915	54	8	accounting	accounting	NOUN
fbem-1915	54	9	information	information	NOUN
fbem-1915	54	10	management	management	NOUN
fbem-1915	54	11	with	with	ADP
fbem-1915	54	12	the	the	DET
fbem-1915	54	13	rapid	rapid	ADJ
fbem-1915	54	14	development	development	NOUN
fbem-1915	54	15	of	of	ADP
fbem-1915	54	16	the	the	DET
fbem-1915	54	17	digital	digital	ADJ
fbem-1915	54	18	economy	economy	NOUN
fbem-1915	54	19	,	,	PUNCT
fbem-1915	54	20	the	the	DET
fbem-1915	54	21	"	"	PUNCT
fbem-1915	54	22	internet	internet	NOUN
fbem-1915	54	23	+	+	NOUN
fbem-1915	54	24	"	"	PUNCT
fbem-1915	54	25	economy	economy	NOUN
fbem-1915	54	26	has	have	AUX
fbem-1915	54	27	been	be	AUX
fbem-1915	54	28	integrated	integrate	VERB
fbem-1915	54	29	into	into	ADP
fbem-1915	54	30	various	various	ADJ
fbem-1915	54	31	industries	industry	NOUN
fbem-1915	54	32	.	.	PUNCT
fbem-1915	55	1	in	in	ADP
fbem-1915	55	2	the	the	DET
fbem-1915	55	3	actual	actual	ADJ
fbem-1915	55	4	development	development	NOUN
fbem-1915	55	5	,	,	PUNCT
fbem-1915	55	6	many	many	ADJ
fbem-1915	55	7	small	small	ADJ
fbem-1915	55	8	and	and	CCONJ
fbem-1915	55	9	medium	medium	ADJ
fbem-1915	55	10	-	-	PUNCT
fbem-1915	55	11	sized	sized	ADJ
fbem-1915	55	12	enterprises	enterprise	NOUN
fbem-1915	55	13	have	have	VERB
fbem-1915	55	14	relatively	relatively	ADV
fbem-1915	55	15	backward	backward	ADJ
fbem-1915	55	16	business	business	NOUN
fbem-1915	55	17	concepts	concept	NOUN
fbem-1915	55	18	,	,	PUNCT
fbem-1915	55	19	do	do	AUX
fbem-1915	55	20	not	not	PART
fbem-1915	55	21	pay	pay	VERB
fbem-1915	55	22	enough	enough	ADJ
fbem-1915	55	23	attention	attention	NOUN
fbem-1915	55	24	to	to	ADP
fbem-1915	55	25	the	the	DET
fbem-1915	55	26	construction	construction	NOUN
fbem-1915	55	27	and	and	CCONJ
fbem-1915	55	28	management	management	NOUN
fbem-1915	55	29	of	of	ADP
fbem-1915	55	30	accounting	accounting	NOUN
fbem-1915	55	31	informatization	informatization	NOUN
fbem-1915	55	32	,	,	PUNCT
fbem-1915	55	33	and	and	CCONJ
fbem-1915	55	34	are	be	AUX
fbem-1915	55	35	satisfied	satisfied	ADJ
fbem-1915	55	36	with	with	ADP
fbem-1915	55	37	financial	financial	ADJ
fbem-1915	55	38	management	management	NOUN
fbem-1915	55	39	.	.	PUNCT
fbem-1915	56	1	in	in	ADP
fbem-1915	56	2	the	the	DET
fbem-1915	56	3	traditional	traditional	ADJ
fbem-1915	56	4	management	management	NOUN
fbem-1915	56	5	mode	mode	NOUN
fbem-1915	56	6	,	,	PUNCT
fbem-1915	56	7	the	the	DET
fbem-1915	56	8	construction	construction	NOUN
fbem-1915	56	9	of	of	ADP
fbem-1915	56	10	accounting	accounting	NOUN
fbem-1915	56	11	informatization	informatization	NOUN
fbem-1915	56	12	is	be	AUX
fbem-1915	56	13	lagging	lag	VERB
fbem-1915	56	14	behind	behind	ADV
fbem-1915	56	15	,	,	PUNCT
fbem-1915	56	16	and	and	CCONJ
fbem-1915	56	17	the	the	DET
fbem-1915	56	18	financial	financial	ADJ
fbem-1915	56	19	sharing	sharing	NOUN
fbem-1915	56	20	service	service	NOUN
fbem-1915	56	21	can	can	AUX
fbem-1915	56	22	not	not	PART
fbem-1915	56	23	be	be	AUX
fbem-1915	56	24	carried	carry	VERB
fbem-1915	56	25	out[11	out[11	ADP
fbem-1915	56	26	]	]	PUNCT
fbem-1915	56	27	.	.	PUNCT
fbem-1915	57	1	although	although	SCONJ
fbem-1915	57	2	traditional	traditional	ADJ
fbem-1915	57	3	accounting	accounting	NOUN
fbem-1915	57	4	management	management	NOUN
fbem-1915	57	5	can	can	AUX
fbem-1915	57	6	meet	meet	VERB
fbem-1915	57	7	the	the	DET
fbem-1915	57	8	needs	need	NOUN
fbem-1915	57	9	of	of	ADP
fbem-1915	57	10	small	small	ADJ
fbem-1915	57	11	and	and	CCONJ
fbem-1915	57	12	medium	medium	ADJ
fbem-1915	57	13	-	-	PUNCT
fbem-1915	57	14	sized	sized	ADJ
fbem-1915	57	15	enterprises	enterprise	NOUN
fbem-1915	57	16	for	for	ADP
fbem-1915	57	17	financial	financial	ADJ
fbem-1915	57	18	business	business	NOUN
fbem-1915	57	19	,	,	PUNCT
fbem-1915	57	20	it	it	PRON
fbem-1915	57	21	limits	limit	VERB
fbem-1915	57	22	the	the	DET
fbem-1915	57	23	modernization	modernization	NOUN
fbem-1915	57	24	level	level	NOUN
fbem-1915	57	25	of	of	ADP
fbem-1915	57	26	enterprise	enterprise	NOUN
fbem-1915	57	27	financial	financial	ADJ
fbem-1915	57	28	management	management	NOUN
fbem-1915	57	29	.	.	PUNCT
fbem-1915	58	1	the	the	DET
fbem-1915	58	2	efficiency	efficiency	NOUN
fbem-1915	58	3	of	of	ADP
fbem-1915	58	4	accounting	accounting	NOUN
fbem-1915	58	5	management	management	NOUN
fbem-1915	58	6	depends	depend	VERB
fbem-1915	58	7	on	on	ADP
fbem-1915	58	8	the	the	DET
fbem-1915	58	9	quality	quality	NOUN
fbem-1915	58	10	of	of	ADP
fbem-1915	58	11	personnel	personnel	NOUN
fbem-1915	58	12	.	.	PUNCT
fbem-1915	59	1	the	the	DET
fbem-1915	59	2	financial	financial	ADJ
fbem-1915	59	3	construction	construction	NOUN
fbem-1915	59	4	is	be	AUX
fbem-1915	59	5	not	not	PART
fbem-1915	59	6	standardized	standardize	VERB
fbem-1915	59	7	enough	enough	ADV
fbem-1915	59	8	,	,	PUNCT
fbem-1915	59	9	which	which	PRON
fbem-1915	59	10	is	be	AUX
fbem-1915	59	11	prone	prone	ADJ
fbem-1915	59	12	to	to	ADP
fbem-1915	59	13	financial	financial	ADJ
fbem-1915	59	14	management	management	NOUN
fbem-1915	59	15	loopholes	loophole	NOUN
fbem-1915	59	16	and	and	CCONJ
fbem-1915	59	17	hidden	hidden	ADJ
fbem-1915	59	18	risks	risk	NOUN
fbem-1915	59	19	.	.	PUNCT
fbem-1915	59	20	.	.	PUNCT
fbem-1915	60	1	in	in	ADP
fbem-1915	60	2	addition	addition	NOUN
fbem-1915	60	3	,	,	PUNCT
fbem-1915	60	4	in	in	ADP
fbem-1915	60	5	the	the	DET
fbem-1915	60	6	construction	construction	NOUN
fbem-1915	60	7	of	of	ADP
fbem-1915	60	8	accounting	accounting	NOUN
fbem-1915	60	9	management	management	NOUN
fbem-1915	60	10	informatization	informatization	NOUN
fbem-1915	60	11	,	,	PUNCT
fbem-1915	60	12	the	the	DET
fbem-1915	60	13	financial	financial	ADJ
fbem-1915	60	14	sharing	sharing	NOUN
fbem-1915	60	15	service	service	NOUN
fbem-1915	60	16	needs	need	VERB
fbem-1915	60	17	to	to	PART
fbem-1915	60	18	aggregate	aggregate	VERB
fbem-1915	60	19	and	and	CCONJ
fbem-1915	60	20	process	process	VERB
fbem-1915	60	21	financial	financial	ADJ
fbem-1915	60	22	information	information	NOUN
fbem-1915	60	23	through	through	ADP
fbem-1915	60	24	the	the	DET
fbem-1915	60	25	internet	internet	NOUN
fbem-1915	60	26	,	,	PUNCT
fbem-1915	60	27	so	so	SCONJ
fbem-1915	60	28	as	as	SCONJ
fbem-1915	60	29	to	to	PART
fbem-1915	60	30	realize	realize	VERB
fbem-1915	60	31	the	the	DET
fbem-1915	60	32	extended	extended	ADJ
fbem-1915	60	33	service	service	NOUN
fbem-1915	60	34	of	of	ADP
fbem-1915	60	35	enterprise	enterprise	NOUN
fbem-1915	60	36	accounting	accounting	NOUN
fbem-1915	60	37	sharing[12	sharing[12	PROPN
fbem-1915	60	38	]	]	PUNCT
fbem-1915	60	39	.	.	PUNCT
fbem-1915	61	1	many	many	ADJ
fbem-1915	61	2	enterprises	enterprise	NOUN
fbem-1915	61	3	have	have	VERB
fbem-1915	61	4	insufficient	insufficient	ADJ
fbem-1915	61	5	extension	extension	NOUN
fbem-1915	61	6	of	of	ADP
fbem-1915	61	7	services	service	NOUN
fbem-1915	61	8	in	in	ADP
fbem-1915	61	9	the	the	DET
fbem-1915	61	10	construction	construction	NOUN
fbem-1915	61	11	of	of	ADP
fbem-1915	61	12	financial	financial	ADJ
fbem-1915	61	13	sharing	sharing	NOUN
fbem-1915	61	14	,	,	PUNCT
fbem-1915	61	15	which	which	PRON
fbem-1915	61	16	restricts	restrict	VERB
fbem-1915	61	17	the	the	DET
fbem-1915	61	18	financial	financial	ADJ
fbem-1915	61	19	services	service	NOUN
fbem-1915	61	20	of	of	ADP
fbem-1915	61	21	enterprises	enterprise	NOUN
fbem-1915	61	22	.	.	PUNCT
fbem-1915	62	1	efficient	efficient	ADJ
fbem-1915	62	2	management	management	NOUN
fbem-1915	62	3	.	.	PUNCT
fbem-1915	63	1	4.2	4.2	NUM
fbem-1915	63	2	.	.	PUNCT
fbem-1915	63	3	lack	lack	NOUN
fbem-1915	63	4	of	of	ADP
fbem-1915	63	5	professional	professional	ADJ
fbem-1915	63	6	accounting	accounting	NOUN
fbem-1915	63	7	talents	talent	NOUN
fbem-1915	63	8	talents	talent	NOUN
fbem-1915	63	9	with	with	ADP
fbem-1915	63	10	professional	professional	ADJ
fbem-1915	63	11	accounting	accounting	NOUN
fbem-1915	63	12	knowledge	knowledge	NOUN
fbem-1915	63	13	and	and	CCONJ
fbem-1915	63	14	skills	skill	NOUN
fbem-1915	63	15	are	be	AUX
fbem-1915	63	16	an	an	DET
fbem-1915	63	17	important	important	ADJ
fbem-1915	63	18	supporting	support	VERB
fbem-1915	63	19	force	force	NOUN
fbem-1915	63	20	for	for	ADP
fbem-1915	63	21	the	the	DET
fbem-1915	63	22	construction	construction	NOUN
fbem-1915	63	23	of	of	ADP
fbem-1915	63	24	enterprise	enterprise	NOUN
fbem-1915	63	25	accounting	accounting	NOUN
fbem-1915	63	26	informatization	informatization	NOUN
fbem-1915	63	27	.	.	PUNCT
fbem-1915	64	1	under	under	ADP
fbem-1915	64	2	the	the	DET
fbem-1915	64	3	conditions	condition	NOUN
fbem-1915	64	4	of	of	ADP
fbem-1915	64	5	internet	internet	NOUN
fbem-1915	64	6	technology	technology	NOUN
fbem-1915	64	7	,	,	PUNCT
fbem-1915	64	8	if	if	SCONJ
fbem-1915	64	9	the	the	DET
fbem-1915	64	10	financial	financial	ADJ
fbem-1915	64	11	personnel	personnel	NOUN
fbem-1915	64	12	of	of	ADP
fbem-1915	64	13	an	an	DET
fbem-1915	64	14	enterprise	enterprise	NOUN
fbem-1915	64	15	only	only	ADV
fbem-1915	64	16	master	master	VERB
fbem-1915	64	17	the	the	DET
fbem-1915	64	18	business	business	NOUN
fbem-1915	64	19	knowledge	knowledge	NOUN
fbem-1915	64	20	related	relate	VERB
fbem-1915	64	21	to	to	ADP
fbem-1915	64	22	87	87	NUM
fbem-1915	64	23	financial	financial	ADJ
fbem-1915	64	24	business	business	NOUN
fbem-1915	64	25	,	,	PUNCT
fbem-1915	64	26	they	they	PRON
fbem-1915	64	27	can	can	AUX
fbem-1915	64	28	not	not	PART
fbem-1915	64	29	well	well	ADV
fbem-1915	64	30	meet	meet	VERB
fbem-1915	64	31	the	the	DET
fbem-1915	64	32	needs	need	NOUN
fbem-1915	64	33	of	of	ADP
fbem-1915	64	34	accounting	account	VERB
fbem-1915	64	35	information	information	NOUN
fbem-1915	64	36	management	management	NOUN
fbem-1915	64	37	.	.	PUNCT
fbem-1915	65	1	in	in	ADP
fbem-1915	65	2	some	some	DET
fbem-1915	65	3	enterprises	enterprise	NOUN
fbem-1915	65	4	,	,	PUNCT
fbem-1915	65	5	the	the	DET
fbem-1915	65	6	computer	computer	NOUN
fbem-1915	65	7	operation	operation	NOUN
fbem-1915	65	8	ability	ability	NOUN
fbem-1915	65	9	and	and	CCONJ
fbem-1915	65	10	network	network	NOUN
fbem-1915	65	11	knowledge	knowledge	NOUN
fbem-1915	65	12	level	level	NOUN
fbem-1915	65	13	of	of	ADP
fbem-1915	65	14	accountants	accountant	NOUN
fbem-1915	65	15	are	be	AUX
fbem-1915	65	16	relatively	relatively	ADV
fbem-1915	65	17	weak	weak	ADJ
fbem-1915	65	18	,	,	PUNCT
fbem-1915	65	19	which	which	PRON
fbem-1915	65	20	restricts	restrict	VERB
fbem-1915	65	21	and	and	CCONJ
fbem-1915	65	22	affects	affect	VERB
fbem-1915	65	23	the	the	DET
fbem-1915	65	24	realization	realization	NOUN
fbem-1915	65	25	of	of	ADP
fbem-1915	65	26	information	information	NOUN
fbem-1915	65	27	management	management	NOUN
fbem-1915	65	28	of	of	ADP
fbem-1915	65	29	accounting	account	VERB
fbem-1915	65	30	to	to	ADP
fbem-1915	65	31	a	a	DET
fbem-1915	65	32	certain	certain	ADJ
fbem-1915	65	33	extent	extent	NOUN
fbem-1915	65	34	,	,	PUNCT
fbem-1915	65	35	and	and	CCONJ
fbem-1915	65	36	has	have	VERB
fbem-1915	65	37	a	a	DET
fbem-1915	65	38	negative	negative	ADJ
fbem-1915	65	39	impact	impact	NOUN
fbem-1915	65	40	on	on	ADP
fbem-1915	65	41	the	the	DET
fbem-1915	65	42	realization	realization	NOUN
fbem-1915	65	43	of	of	ADP
fbem-1915	65	44	financial	financial	ADJ
fbem-1915	65	45	service	service	NOUN
fbem-1915	65	46	sharing	sharing	NOUN
fbem-1915	65	47	.	.	PUNCT
fbem-1915	66	1	in	in	ADP
fbem-1915	66	2	the	the	DET
fbem-1915	66	3	era	era	NOUN
fbem-1915	66	4	of	of	ADP
fbem-1915	66	5	internet	internet	NOUN
fbem-1915	66	6	technology	technology	NOUN
fbem-1915	66	7	,	,	PUNCT
fbem-1915	66	8	corporate	corporate	ADJ
fbem-1915	66	9	financial	financial	ADJ
fbem-1915	66	10	managers	manager	NOUN
fbem-1915	66	11	need	need	VERB
fbem-1915	66	12	to	to	PART
fbem-1915	66	13	have	have	VERB
fbem-1915	66	14	a	a	DET
fbem-1915	66	15	variety	variety	NOUN
fbem-1915	66	16	of	of	ADP
fbem-1915	66	17	knowledge	knowledge	NOUN
fbem-1915	66	18	,	,	PUNCT
fbem-1915	66	19	especially	especially	ADV
fbem-1915	66	20	related	related	ADJ
fbem-1915	66	21	skills	skill	NOUN
fbem-1915	66	22	that	that	PRON
fbem-1915	66	23	help	help	AUX
fbem-1915	66	24	improve	improve	VERB
fbem-1915	66	25	accounting	accounting	NOUN
fbem-1915	66	26	information	information	NOUN
fbem-1915	66	27	management	management	NOUN
fbem-1915	66	28	.	.	PUNCT
fbem-1915	67	1	in	in	ADP
fbem-1915	67	2	actual	actual	ADJ
fbem-1915	67	3	management	management	NOUN
fbem-1915	67	4	,	,	PUNCT
fbem-1915	67	5	the	the	DET
fbem-1915	67	6	accounting	accounting	NOUN
fbem-1915	67	7	and	and	CCONJ
fbem-1915	67	8	financial	financial	ADJ
fbem-1915	67	9	personnel	personnel	NOUN
fbem-1915	67	10	of	of	ADP
fbem-1915	67	11	some	some	DET
fbem-1915	67	12	enterprises	enterprise	NOUN
fbem-1915	67	13	are	be	AUX
fbem-1915	67	14	not	not	PART
fbem-1915	67	15	sensitive	sensitive	ADJ
fbem-1915	67	16	enough	enough	ADV
fbem-1915	67	17	to	to	ADP
fbem-1915	67	18	internet	internet	NOUN
fbem-1915	67	19	technology	technology	NOUN
fbem-1915	67	20	and	and	CCONJ
fbem-1915	67	21	digital	digital	ADJ
fbem-1915	67	22	management	management	NOUN
fbem-1915	67	23	,	,	PUNCT
fbem-1915	67	24	and	and	CCONJ
fbem-1915	67	25	enterprises	enterprise	NOUN
fbem-1915	67	26	have	have	AUX
fbem-1915	67	27	not	not	PART
fbem-1915	67	28	carried	carry	VERB
fbem-1915	67	29	out	out	ADP
fbem-1915	67	30	corresponding	correspond	VERB
fbem-1915	67	31	technical	technical	ADJ
fbem-1915	67	32	training	training	NOUN
fbem-1915	67	33	for	for	ADP
fbem-1915	67	34	financial	financial	ADJ
fbem-1915	67	35	management	management	NOUN
fbem-1915	67	36	personnel	personnel	NOUN
fbem-1915	67	37	,	,	PUNCT
fbem-1915	67	38	resulting	result	VERB
fbem-1915	67	39	in	in	ADP
fbem-1915	67	40	the	the	DET
fbem-1915	67	41	backwardness	backwardness	NOUN
fbem-1915	67	42	of	of	ADP
fbem-1915	67	43	financial	financial	ADJ
fbem-1915	67	44	personnel	personnel	NOUN
fbem-1915	67	45	in	in	ADP
fbem-1915	67	46	terms	term	NOUN
fbem-1915	67	47	of	of	ADP
fbem-1915	67	48	ideological	ideological	ADJ
fbem-1915	67	49	understanding	understanding	NOUN
fbem-1915	67	50	and	and	CCONJ
fbem-1915	67	51	technical	technical	ADJ
fbem-1915	67	52	ability	ability	NOUN
fbem-1915	67	53	,	,	PUNCT
fbem-1915	67	54	and	and	CCONJ
fbem-1915	67	55	the	the	DET
fbem-1915	67	56	level	level	NOUN
fbem-1915	67	57	of	of	ADP
fbem-1915	67	58	enterprise	enterprise	NOUN
fbem-1915	67	59	accounting	accounting	NOUN
fbem-1915	67	60	informatization	informatization	NOUN
fbem-1915	67	61	.	.	PUNCT
fbem-1915	68	1	4.3	4.3	NUM
fbem-1915	68	2	.	.	PUNCT
fbem-1915	69	1	there	there	PRON
fbem-1915	69	2	are	be	VERB
fbem-1915	69	3	security	security	NOUN
fbem-1915	69	4	loopholes	loophole	NOUN
fbem-1915	69	5	in	in	ADP
fbem-1915	69	6	accounting	account	VERB
fbem-1915	69	7	information	information	NOUN
fbem-1915	69	8	management	management	NOUN
fbem-1915	69	9	accounting	accounting	PROPN
fbem-1915	69	10	information	information	NOUN
fbem-1915	69	11	management	management	NOUN
fbem-1915	69	12	can	can	AUX
fbem-1915	69	13	fundamentally	fundamentally	ADV
fbem-1915	69	14	change	change	VERB
fbem-1915	69	15	the	the	DET
fbem-1915	69	16	way	way	NOUN
fbem-1915	69	17	of	of	ADP
fbem-1915	69	18	financial	financial	ADJ
fbem-1915	69	19	management	management	NOUN
fbem-1915	69	20	of	of	ADP
fbem-1915	69	21	enterprises	enterprise	NOUN
fbem-1915	69	22	,	,	PUNCT
fbem-1915	69	23	improve	improve	VERB
fbem-1915	69	24	the	the	DET
fbem-1915	69	25	efficiency	efficiency	NOUN
fbem-1915	69	26	of	of	ADP
fbem-1915	69	27	enterprise	enterprise	NOUN
fbem-1915	69	28	financial	financial	ADJ
fbem-1915	69	29	management	management	NOUN
fbem-1915	69	30	,	,	PUNCT
fbem-1915	69	31	and	and	CCONJ
fbem-1915	69	32	help	help	VERB
fbem-1915	69	33	enterprises	enterprise	NOUN
fbem-1915	69	34	to	to	PART
fbem-1915	69	35	have	have	VERB
fbem-1915	69	36	a	a	DET
fbem-1915	69	37	better	well	ADJ
fbem-1915	69	38	grasp	grasp	NOUN
fbem-1915	69	39	of	of	ADP
fbem-1915	69	40	their	their	PRON
fbem-1915	69	41	own	own	ADJ
fbem-1915	69	42	financial	financial	ADJ
fbem-1915	69	43	status	status	NOUN
fbem-1915	69	44	.	.	PUNCT
fbem-1915	70	1	however	however	ADV
fbem-1915	70	2	,	,	PUNCT
fbem-1915	70	3	under	under	ADP
fbem-1915	70	4	the	the	DET
fbem-1915	70	5	financial	financial	ADJ
fbem-1915	70	6	shared	share	VERB
fbem-1915	70	7	service	service	NOUN
fbem-1915	70	8	model	model	NOUN
fbem-1915	70	9	,	,	PUNCT
fbem-1915	70	10	although	although	SCONJ
fbem-1915	70	11	accounting	accounting	NOUN
fbem-1915	70	12	informatization	informatization	NOUN
fbem-1915	70	13	can	can	AUX
fbem-1915	70	14	provide	provide	VERB
fbem-1915	70	15	convenience	convenience	NOUN
fbem-1915	70	16	to	to	ADP
fbem-1915	70	17	the	the	DET
fbem-1915	70	18	financial	financial	ADJ
fbem-1915	70	19	management	management	NOUN
fbem-1915	70	20	of	of	ADP
fbem-1915	70	21	enterprises	enterprise	NOUN
fbem-1915	70	22	,	,	PUNCT
fbem-1915	70	23	the	the	DET
fbem-1915	70	24	problem	problem	NOUN
fbem-1915	70	25	of	of	ADP
fbem-1915	70	26	safe	safe	ADJ
fbem-1915	70	27	storage	storage	NOUN
fbem-1915	70	28	and	and	CCONJ
fbem-1915	70	29	transmission	transmission	NOUN
fbem-1915	70	30	of	of	ADP
fbem-1915	70	31	financial	financial	ADJ
fbem-1915	70	32	information	information	NOUN
fbem-1915	70	33	and	and	CCONJ
fbem-1915	70	34	data	datum	NOUN
fbem-1915	70	35	comes	come	VERB
fbem-1915	70	36	with	with	ADP
fbem-1915	70	37	it	it	PRON
fbem-1915	70	38	.	.	PUNCT
fbem-1915	71	1	in	in	ADP
fbem-1915	71	2	the	the	DET
fbem-1915	71	3	internet	internet	NOUN
fbem-1915	71	4	environment	environment	NOUN
fbem-1915	71	5	,	,	PUNCT
fbem-1915	71	6	an	an	DET
fbem-1915	71	7	enterprise	enterprise	NOUN
fbem-1915	71	8	's	's	PART
fbem-1915	71	9	financial	financial	ADJ
fbem-1915	71	10	management	management	NOUN
fbem-1915	71	11	system	system	NOUN
fbem-1915	71	12	stores	store	VERB
fbem-1915	71	13	the	the	DET
fbem-1915	71	14	core	core	ADJ
fbem-1915	71	15	data	datum	NOUN
fbem-1915	71	16	of	of	ADP
fbem-1915	71	17	the	the	DET
fbem-1915	71	18	enterprise	enterprise	NOUN
fbem-1915	71	19	's	's	PART
fbem-1915	71	20	development	development	NOUN
fbem-1915	71	21	.	.	PUNCT
fbem-1915	72	1	if	if	SCONJ
fbem-1915	72	2	there	there	PRON
fbem-1915	72	3	are	be	VERB
fbem-1915	72	4	loopholes	loophole	NOUN
fbem-1915	72	5	in	in	ADP
fbem-1915	72	6	the	the	DET
fbem-1915	72	7	system	system	NOUN
fbem-1915	72	8	,	,	PUNCT
fbem-1915	72	9	it	it	PRON
fbem-1915	72	10	will	will	AUX
fbem-1915	72	11	pose	pose	VERB
fbem-1915	72	12	a	a	DET
fbem-1915	72	13	threat	threat	NOUN
fbem-1915	72	14	to	to	ADP
fbem-1915	72	15	the	the	DET
fbem-1915	72	16	development	development	NOUN
fbem-1915	72	17	of	of	ADP
fbem-1915	72	18	the	the	DET
fbem-1915	72	19	enterprise	enterprise	NOUN
fbem-1915	72	20	,	,	PUNCT
fbem-1915	72	21	especially	especially	ADV
fbem-1915	72	22	for	for	ADP
fbem-1915	72	23	enterprises	enterprise	NOUN
fbem-1915	72	24	with	with	ADP
fbem-1915	72	25	a	a	DET
fbem-1915	72	26	high	high	ADJ
fbem-1915	72	27	degree	degree	NOUN
fbem-1915	72	28	of	of	ADP
fbem-1915	72	29	dependence	dependence	NOUN
fbem-1915	72	30	on	on	ADP
fbem-1915	72	31	the	the	DET
fbem-1915	72	32	external	external	ADJ
fbem-1915	72	33	market	market	NOUN
fbem-1915	72	34	.	.	PUNCT
fbem-1915	73	1	internet	internet	NOUN
fbem-1915	73	2	leakage	leakage	NOUN
fbem-1915	73	3	and	and	CCONJ
fbem-1915	73	4	acquisition	acquisition	NOUN
fbem-1915	73	5	by	by	ADP
fbem-1915	73	6	competitors	competitor	NOUN
fbem-1915	73	7	will	will	AUX
fbem-1915	73	8	bring	bring	VERB
fbem-1915	73	9	hidden	hidden	ADJ
fbem-1915	73	10	dangers	danger	NOUN
fbem-1915	73	11	to	to	ADP
fbem-1915	73	12	enterprises	enterprise	NOUN
fbem-1915	73	13	in	in	ADP
fbem-1915	73	14	market	market	NOUN
fbem-1915	73	15	competition	competition	NOUN
fbem-1915	73	16	.	.	PUNCT
fbem-1915	74	1	at	at	ADP
fbem-1915	74	2	present	present	ADJ
fbem-1915	74	3	,	,	PUNCT
fbem-1915	74	4	the	the	DET
fbem-1915	74	5	accounting	accounting	NOUN
fbem-1915	74	6	informatization	informatization	NOUN
fbem-1915	74	7	management	management	NOUN
fbem-1915	74	8	of	of	ADP
fbem-1915	74	9	most	most	ADJ
fbem-1915	74	10	enterprises	enterprise	NOUN
fbem-1915	74	11	lacks	lack	VERB
fbem-1915	74	12	the	the	DET
fbem-1915	74	13	necessary	necessary	ADJ
fbem-1915	74	14	awareness	awareness	NOUN
fbem-1915	74	15	of	of	ADP
fbem-1915	74	16	confidentiality	confidentiality	NOUN
fbem-1915	74	17	,	,	PUNCT
fbem-1915	74	18	and	and	CCONJ
fbem-1915	74	19	the	the	DET
fbem-1915	74	20	protection	protection	NOUN
fbem-1915	74	21	of	of	ADP
fbem-1915	74	22	financial	financial	ADJ
fbem-1915	74	23	data	datum	NOUN
fbem-1915	74	24	only	only	ADV
fbem-1915	74	25	depends	depend	VERB
fbem-1915	74	26	on	on	ADP
fbem-1915	74	27	the	the	DET
fbem-1915	74	28	moral	moral	ADJ
fbem-1915	74	29	constraints	constraint	NOUN
fbem-1915	74	30	of	of	ADP
fbem-1915	74	31	financial	financial	ADJ
fbem-1915	74	32	personnel	personnel	NOUN
fbem-1915	74	33	.	.	PUNCT
fbem-1915	75	1	large	large	ADJ
fbem-1915	75	2	loopholes	loophole	NOUN
fbem-1915	75	3	,	,	PUNCT
fbem-1915	75	4	lack	lack	NOUN
fbem-1915	75	5	of	of	ADP
fbem-1915	75	6	effective	effective	ADJ
fbem-1915	75	7	guarantee	guarantee	NOUN
fbem-1915	75	8	for	for	ADP
fbem-1915	75	9	financial	financial	ADJ
fbem-1915	75	10	data	datum	NOUN
fbem-1915	75	11	security	security	NOUN
fbem-1915	75	12	,	,	PUNCT
fbem-1915	75	13	financial	financial	ADJ
fbem-1915	75	14	data	datum	NOUN
fbem-1915	75	15	security	security	NOUN
fbem-1915	75	16	loopholes	loophole	NOUN
fbem-1915	75	17	have	have	AUX
fbem-1915	75	18	brought	bring	VERB
fbem-1915	75	19	greater	great	ADJ
fbem-1915	75	20	pressure	pressure	NOUN
fbem-1915	75	21	to	to	ADP
fbem-1915	75	22	corporate	corporate	ADJ
fbem-1915	75	23	financial	financial	ADJ
fbem-1915	75	24	sharing	sharing	NOUN
fbem-1915	75	25	services	service	NOUN
fbem-1915	75	26	,	,	PUNCT
fbem-1915	75	27	and	and	CCONJ
fbem-1915	75	28	become	become	VERB
fbem-1915	75	29	a	a	DET
fbem-1915	75	30	shortcoming	shortcoming	NOUN
fbem-1915	75	31	in	in	ADP
fbem-1915	75	32	the	the	DET
fbem-1915	75	33	construction	construction	NOUN
fbem-1915	75	34	of	of	ADP
fbem-1915	75	35	corporate	corporate	ADJ
fbem-1915	75	36	financial	financial	ADJ
fbem-1915	75	37	information	information	NOUN
fbem-1915	75	38	management	management	NOUN
fbem-1915	75	39	under	under	ADP
fbem-1915	75	40	internet	internet	NOUN
fbem-1915	75	41	conditions	condition	NOUN
fbem-1915	75	42	.	.	PUNCT
fbem-1915	76	1	5	5	X
fbem-1915	76	2	.	.	X
fbem-1915	76	3	improvement	improvement	NOUN
fbem-1915	76	4	path	path	NOUN
fbem-1915	76	5	of	of	ADP
fbem-1915	76	6	accounting	accounting	NOUN
fbem-1915	76	7	information	information	NOUN
fbem-1915	76	8	management	management	NOUN
fbem-1915	76	9	from	from	ADP
fbem-1915	76	10	the	the	DET
fbem-1915	76	11	perspective	perspective	NOUN
fbem-1915	76	12	of	of	ADP
fbem-1915	76	13	financial	financial	ADJ
fbem-1915	76	14	shared	share	VERB
fbem-1915	76	15	services	service	NOUN
fbem-1915	76	16	5.1	5.1	NUM
fbem-1915	76	17	.	.	PUNCT
fbem-1915	77	1	correctly	correctly	ADV
fbem-1915	77	2	grasp	grasp	VERB
fbem-1915	77	3	the	the	DET
fbem-1915	77	4	realization	realization	NOUN
fbem-1915	77	5	steps	step	NOUN
fbem-1915	77	6	of	of	ADP
fbem-1915	77	7	accounting	accounting	NOUN
fbem-1915	77	8	information	information	NOUN
fbem-1915	77	9	management	management	NOUN
fbem-1915	77	10	the	the	DET
fbem-1915	77	11	modern	modern	ADJ
fbem-1915	77	12	management	management	NOUN
fbem-1915	77	13	of	of	ADP
fbem-1915	77	14	enterprise	enterprise	NOUN
fbem-1915	77	15	accounting	accounting	NOUN
fbem-1915	77	16	requires	require	VERB
fbem-1915	77	17	a	a	DET
fbem-1915	77	18	certain	certain	ADJ
fbem-1915	77	19	process	process	NOUN
fbem-1915	77	20	.	.	PUNCT
fbem-1915	78	1	before	before	ADP
fbem-1915	78	2	realizing	realize	VERB
fbem-1915	78	3	financial	financial	ADJ
fbem-1915	78	4	sharing	sharing	NOUN
fbem-1915	78	5	,	,	PUNCT
fbem-1915	78	6	the	the	DET
fbem-1915	78	7	enterprise	enterprise	NOUN
fbem-1915	78	8	needs	need	VERB
fbem-1915	78	9	to	to	PART
fbem-1915	78	10	establish	establish	VERB
fbem-1915	78	11	a	a	DET
fbem-1915	78	12	modern	modern	ADJ
fbem-1915	78	13	development	development	NOUN
fbem-1915	78	14	concept	concept	NOUN
fbem-1915	78	15	,	,	PUNCT
fbem-1915	78	16	explore	explore	VERB
fbem-1915	78	17	and	and	CCONJ
fbem-1915	78	18	build	build	VERB
fbem-1915	78	19	a	a	DET
fbem-1915	78	20	financial	financial	ADJ
fbem-1915	78	21	information	information	NOUN
fbem-1915	78	22	management	management	NOUN
fbem-1915	78	23	method	method	NOUN
fbem-1915	78	24	that	that	PRON
fbem-1915	78	25	meets	meet	VERB
fbem-1915	78	26	the	the	DET
fbem-1915	78	27	current	current	ADJ
fbem-1915	78	28	financial	financial	ADJ
fbem-1915	78	29	needs	need	NOUN
fbem-1915	78	30	and	and	CCONJ
fbem-1915	78	31	development	development	NOUN
fbem-1915	78	32	goals	goal	NOUN
fbem-1915	78	33	of	of	ADP
fbem-1915	78	34	the	the	DET
fbem-1915	78	35	enterprise	enterprise	NOUN
fbem-1915	78	36	,	,	PUNCT
fbem-1915	78	37	and	and	CCONJ
fbem-1915	78	38	promote	promote	VERB
fbem-1915	78	39	the	the	DET
fbem-1915	78	40	realization	realization	NOUN
fbem-1915	78	41	of	of	ADP
fbem-1915	78	42	modernization	modernization	NOUN
fbem-1915	78	43	and	and	CCONJ
fbem-1915	78	44	informationization	informationization	NOUN
fbem-1915	78	45	of	of	ADP
fbem-1915	78	46	financial	financial	ADJ
fbem-1915	78	47	management	management	NOUN
fbem-1915	78	48	step	step	NOUN
fbem-1915	78	49	by	by	ADP
fbem-1915	78	50	step	step	NOUN
fbem-1915	78	51	.	.	PUNCT
fbem-1915	78	52	.	.	PUNCT
fbem-1915	79	1	in	in	ADP
fbem-1915	79	2	the	the	DET
fbem-1915	79	3	course	course	NOUN
fbem-1915	79	4	of	of	ADP
fbem-1915	79	5	the	the	DET
fbem-1915	79	6	development	development	NOUN
fbem-1915	79	7	of	of	ADP
fbem-1915	79	8	enterprise	enterprise	NOUN
fbem-1915	79	9	accounting	accounting	NOUN
fbem-1915	79	10	,	,	PUNCT
fbem-1915	79	11	it	it	PRON
fbem-1915	79	12	has	have	AUX
fbem-1915	79	13	mainly	mainly	ADV
fbem-1915	79	14	gone	go	VERB
fbem-1915	79	15	through	through	ADP
fbem-1915	79	16	three	three	NUM
fbem-1915	79	17	stages	stage	NOUN
fbem-1915	79	18	of	of	ADP
fbem-1915	79	19	transformation	transformation	NOUN
fbem-1915	79	20	.	.	PUNCT
fbem-1915	80	1	the	the	DET
fbem-1915	80	2	first	first	ADJ
fbem-1915	80	3	stage	stage	NOUN
fbem-1915	80	4	is	be	AUX
fbem-1915	80	5	the	the	DET
fbem-1915	80	6	primary	primary	ADJ
fbem-1915	80	7	stage	stage	NOUN
fbem-1915	80	8	of	of	ADP
fbem-1915	80	9	the	the	DET
fbem-1915	80	10	development	development	NOUN
fbem-1915	80	11	of	of	ADP
fbem-1915	80	12	enterprise	enterprise	NOUN
fbem-1915	80	13	accounting	accounting	NOUN
fbem-1915	80	14	informatization	informatization	NOUN
fbem-1915	80	15	.	.	PUNCT
fbem-1915	81	1	in	in	ADP
fbem-1915	81	2	this	this	DET
fbem-1915	81	3	stage	stage	NOUN
fbem-1915	81	4	,	,	PUNCT
fbem-1915	81	5	the	the	DET
fbem-1915	81	6	financial	financial	ADJ
fbem-1915	81	7	management	management	NOUN
fbem-1915	81	8	of	of	ADP
fbem-1915	81	9	the	the	DET
fbem-1915	81	10	enterprise	enterprise	NOUN
fbem-1915	81	11	only	only	ADV
fbem-1915	81	12	begins	begin	VERB
fbem-1915	81	13	to	to	PART
fbem-1915	81	14	use	use	VERB
fbem-1915	81	15	the	the	DET
fbem-1915	81	16	computer	computer	NOUN
fbem-1915	81	17	as	as	ADP
fbem-1915	81	18	an	an	DET
fbem-1915	81	19	auxiliary	auxiliary	ADJ
fbem-1915	81	20	tool	tool	NOUN
fbem-1915	81	21	for	for	ADP
fbem-1915	81	22	financial	financial	ADJ
fbem-1915	81	23	management	management	NOUN
fbem-1915	81	24	to	to	PART
fbem-1915	81	25	store	store	VERB
fbem-1915	81	26	and	and	CCONJ
fbem-1915	81	27	calculate	calculate	VERB
fbem-1915	81	28	financial	financial	ADJ
fbem-1915	81	29	information	information	NOUN
fbem-1915	81	30	,	,	PUNCT
fbem-1915	81	31	and	and	CCONJ
fbem-1915	81	32	the	the	DET
fbem-1915	81	33	level	level	NOUN
fbem-1915	81	34	of	of	ADP
fbem-1915	81	35	financial	financial	ADJ
fbem-1915	81	36	informatization	informatization	NOUN
fbem-1915	81	37	is	be	AUX
fbem-1915	81	38	relatively	relatively	ADV
fbem-1915	81	39	low	low	ADJ
fbem-1915	81	40	.	.	PUNCT
fbem-1915	81	41	,	,	PUNCT
fbem-1915	81	42	which	which	PRON
fbem-1915	81	43	is	be	AUX
fbem-1915	81	44	also	also	ADV
fbem-1915	81	45	the	the	DET
fbem-1915	81	46	status	status	NOUN
fbem-1915	81	47	quo	quo	NOUN
fbem-1915	81	48	of	of	ADP
fbem-1915	81	49	the	the	DET
fbem-1915	81	50	information	information	NOUN
fbem-1915	81	51	management	management	NOUN
fbem-1915	81	52	of	of	ADP
fbem-1915	81	53	accounting	accounting	NOUN
fbem-1915	81	54	business	business	NOUN
fbem-1915	81	55	in	in	ADP
fbem-1915	81	56	most	most	ADV
fbem-1915	81	57	small	small	ADJ
fbem-1915	81	58	and	and	CCONJ
fbem-1915	81	59	micro	micro	ADJ
fbem-1915	81	60	enterprises	enterprise	NOUN
fbem-1915	81	61	.	.	PUNCT
fbem-1915	82	1	the	the	DET
fbem-1915	82	2	second	second	ADJ
fbem-1915	82	3	stage	stage	NOUN
fbem-1915	82	4	is	be	AUX
fbem-1915	82	5	the	the	DET
fbem-1915	82	6	stage	stage	NOUN
fbem-1915	82	7	of	of	ADP
fbem-1915	82	8	rapid	rapid	ADJ
fbem-1915	82	9	development	development	NOUN
fbem-1915	82	10	of	of	ADP
fbem-1915	82	11	accounting	accounting	NOUN
fbem-1915	82	12	informatization	informatization	NOUN
fbem-1915	82	13	management	management	NOUN
fbem-1915	82	14	.	.	PUNCT
fbem-1915	83	1	in	in	ADP
fbem-1915	83	2	this	this	DET
fbem-1915	83	3	stage	stage	NOUN
fbem-1915	83	4	,	,	PUNCT
fbem-1915	83	5	the	the	DET
fbem-1915	83	6	degree	degree	NOUN
fbem-1915	83	7	of	of	ADP
fbem-1915	83	8	informatization	informatization	NOUN
fbem-1915	83	9	of	of	ADP
fbem-1915	83	10	enterprise	enterprise	NOUN
fbem-1915	83	11	accounting	accounting	NOUN
fbem-1915	83	12	management	management	NOUN
fbem-1915	83	13	is	be	AUX
fbem-1915	83	14	relatively	relatively	ADV
fbem-1915	83	15	high	high	ADJ
fbem-1915	83	16	,	,	PUNCT
fbem-1915	83	17	and	and	CCONJ
fbem-1915	83	18	modern	modern	ADJ
fbem-1915	83	19	financial	financial	ADJ
fbem-1915	83	20	management	management	NOUN
fbem-1915	83	21	systems	system	NOUN
fbem-1915	83	22	are	be	AUX
fbem-1915	83	23	used	use	VERB
fbem-1915	83	24	in	in	ADP
fbem-1915	83	25	financial	financial	ADJ
fbem-1915	83	26	management	management	NOUN
fbem-1915	83	27	.	.	PUNCT
fbem-1915	84	1	the	the	DET
fbem-1915	84	2	financial	financial	ADJ
fbem-1915	84	3	management	management	NOUN
fbem-1915	84	4	procedures	procedure	NOUN
fbem-1915	84	5	are	be	AUX
fbem-1915	84	6	reasonable	reasonable	ADJ
fbem-1915	84	7	,	,	PUNCT
fbem-1915	84	8	and	and	CCONJ
fbem-1915	84	9	the	the	DET
fbem-1915	84	10	relevant	relevant	ADJ
fbem-1915	84	11	system	system	NOUN
fbem-1915	84	12	specifications	specification	NOUN
fbem-1915	84	13	are	be	AUX
fbem-1915	84	14	gradually	gradually	ADV
fbem-1915	84	15	it	it	PRON
fbem-1915	84	16	is	be	AUX
fbem-1915	84	17	established	establish	VERB
fbem-1915	84	18	,	,	PUNCT
fbem-1915	84	19	but	but	CCONJ
fbem-1915	84	20	it	it	PRON
fbem-1915	84	21	is	be	AUX
fbem-1915	84	22	relatively	relatively	ADV
fbem-1915	84	23	insufficient	insufficient	ADJ
fbem-1915	84	24	in	in	ADP
fbem-1915	84	25	realizing	realize	VERB
fbem-1915	84	26	financial	financial	ADJ
fbem-1915	84	27	sharing	sharing	NOUN
fbem-1915	84	28	management	management	NOUN
fbem-1915	84	29	.	.	PUNCT
fbem-1915	85	1	the	the	DET
fbem-1915	85	2	third	third	ADJ
fbem-1915	85	3	stage	stage	NOUN
fbem-1915	85	4	is	be	AUX
fbem-1915	85	5	the	the	DET
fbem-1915	85	6	stage	stage	NOUN
fbem-1915	85	7	of	of	ADP
fbem-1915	85	8	highly	highly	ADV
fbem-1915	85	9	informatized	informatized	ADJ
fbem-1915	85	10	enterprise	enterprise	NOUN
fbem-1915	85	11	accounting	accounting	NOUN
fbem-1915	85	12	management	management	NOUN
fbem-1915	85	13	.	.	PUNCT
fbem-1915	86	1	the	the	DET
fbem-1915	86	2	development	development	NOUN
fbem-1915	86	3	of	of	ADP
fbem-1915	86	4	corporate	corporate	ADJ
fbem-1915	86	5	accounting	accounting	NOUN
fbem-1915	86	6	to	to	ADP
fbem-1915	86	7	this	this	DET
fbem-1915	86	8	stage	stage	NOUN
fbem-1915	86	9	can	can	AUX
fbem-1915	86	10	realize	realize	VERB
fbem-1915	86	11	the	the	DET
fbem-1915	86	12	digital	digital	ADJ
fbem-1915	86	13	management	management	NOUN
fbem-1915	86	14	of	of	ADP
fbem-1915	86	15	financial	financial	ADJ
fbem-1915	86	16	business	business	NOUN
fbem-1915	86	17	.	.	PUNCT
fbem-1915	87	1	the	the	DET
fbem-1915	87	2	financial	financial	ADJ
fbem-1915	87	3	informatization	informatization	NOUN
fbem-1915	87	4	of	of	ADP
fbem-1915	87	5	the	the	DET
fbem-1915	87	6	enterprise	enterprise	NOUN
fbem-1915	87	7	is	be	AUX
fbem-1915	87	8	highly	highly	ADV
fbem-1915	87	9	integrated	integrate	VERB
fbem-1915	87	10	with	with	ADP
fbem-1915	87	11	the	the	DET
fbem-1915	87	12	various	various	ADJ
fbem-1915	87	13	businesses	business	NOUN
fbem-1915	87	14	of	of	ADP
fbem-1915	87	15	the	the	DET
fbem-1915	87	16	enterprise	enterprise	NOUN
fbem-1915	87	17	,	,	PUNCT
fbem-1915	87	18	and	and	CCONJ
fbem-1915	87	19	the	the	DET
fbem-1915	87	20	informatization	informatization	NOUN
fbem-1915	87	21	transformation	transformation	NOUN
fbem-1915	87	22	of	of	ADP
fbem-1915	87	23	financial	financial	ADJ
fbem-1915	87	24	management	management	NOUN
fbem-1915	87	25	is	be	AUX
fbem-1915	87	26	relatively	relatively	ADV
fbem-1915	87	27	mature	mature	ADJ
fbem-1915	87	28	.	.	PUNCT
fbem-1915	87	29	.	.	PUNCT
fbem-1915	88	1	at	at	ADP
fbem-1915	88	2	this	this	DET
fbem-1915	88	3	stage	stage	NOUN
fbem-1915	88	4	,	,	PUNCT
fbem-1915	88	5	the	the	DET
fbem-1915	88	6	financial	financial	ADJ
fbem-1915	88	7	business	business	NOUN
fbem-1915	88	8	of	of	ADP
fbem-1915	88	9	the	the	DET
fbem-1915	88	10	enterprise	enterprise	NOUN
fbem-1915	88	11	has	have	AUX
fbem-1915	88	12	established	establish	VERB
fbem-1915	88	13	its	its	PRON
fbem-1915	88	14	own	own	ADJ
fbem-1915	88	15	data	data	NOUN
fbem-1915	88	16	protection	protection	NOUN
fbem-1915	88	17	system	system	NOUN
fbem-1915	88	18	,	,	PUNCT
fbem-1915	88	19	which	which	PRON
fbem-1915	88	20	can	can	AUX
fbem-1915	88	21	effectively	effectively	ADV
fbem-1915	88	22	prevent	prevent	VERB
fbem-1915	88	23	the	the	DET
fbem-1915	88	24	financial	financial	ADJ
fbem-1915	88	25	business	business	NOUN
fbem-1915	88	26	from	from	ADP
fbem-1915	88	27	being	be	AUX
fbem-1915	88	28	affected	affect	VERB
fbem-1915	88	29	by	by	ADP
fbem-1915	88	30	internet	internet	NOUN
fbem-1915	88	31	information	information	NOUN
fbem-1915	88	32	risks	risk	NOUN
fbem-1915	88	33	,	,	PUNCT
fbem-1915	88	34	and	and	CCONJ
fbem-1915	88	35	can	can	AUX
fbem-1915	88	36	also	also	ADV
fbem-1915	88	37	predict	predict	VERB
fbem-1915	88	38	and	and	CCONJ
fbem-1915	88	39	resolve	resolve	VERB
fbem-1915	88	40	its	its	PRON
fbem-1915	88	41	own	own	ADJ
fbem-1915	88	42	financial	financial	ADJ
fbem-1915	88	43	risks	risk	NOUN
fbem-1915	88	44	well	well	ADV
fbem-1915	88	45	.	.	PUNCT
fbem-1915	89	1	the	the	DET
fbem-1915	89	2	development	development	NOUN
fbem-1915	89	3	stage	stage	NOUN
fbem-1915	89	4	of	of	ADP
fbem-1915	89	5	enterprise	enterprise	NOUN
fbem-1915	89	6	accounting	accounting	NOUN
fbem-1915	89	7	informatization	informatization	NOUN
fbem-1915	89	8	construction	construction	NOUN
fbem-1915	89	9	presents	present	VERB
fbem-1915	89	10	the	the	DET
fbem-1915	89	11	characteristics	characteristic	NOUN
fbem-1915	89	12	of	of	ADP
fbem-1915	89	13	successive	successive	ADJ
fbem-1915	89	14	development	development	NOUN
fbem-1915	89	15	.	.	PUNCT
fbem-1915	90	1	in	in	ADP
fbem-1915	90	2	order	order	NOUN
fbem-1915	90	3	to	to	PART
fbem-1915	90	4	realize	realize	VERB
fbem-1915	90	5	accounting	accounting	NOUN
fbem-1915	90	6	informatization	informatization	NOUN
fbem-1915	90	7	construction	construction	NOUN
fbem-1915	90	8	and	and	CCONJ
fbem-1915	90	9	management	management	NOUN
fbem-1915	90	10	under	under	ADP
fbem-1915	90	11	internet	internet	NOUN
fbem-1915	90	12	conditions	condition	NOUN
fbem-1915	90	13	,	,	PUNCT
fbem-1915	90	14	enterprises	enterprise	NOUN
fbem-1915	90	15	need	need	VERB
fbem-1915	90	16	to	to	PART
fbem-1915	90	17	have	have	VERB
fbem-1915	90	18	a	a	DET
fbem-1915	90	19	full	full	ADJ
fbem-1915	90	20	understanding	understanding	NOUN
fbem-1915	90	21	of	of	ADP
fbem-1915	90	22	their	their	PRON
fbem-1915	90	23	own	own	ADJ
fbem-1915	90	24	development	development	NOUN
fbem-1915	90	25	stages	stage	NOUN
fbem-1915	90	26	and	and	CCONJ
fbem-1915	90	27	make	make	VERB
fbem-1915	90	28	reasonable	reasonable	ADJ
fbem-1915	90	29	arrangements	arrangement	NOUN
fbem-1915	90	30	for	for	ADP
fbem-1915	90	31	accounting	accounting	NOUN
fbem-1915	90	32	informatization	informatization	NOUN
fbem-1915	90	33	management	management	NOUN
fbem-1915	90	34	.	.	PUNCT
fbem-1915	91	1	5.2	5.2	NUM
fbem-1915	91	2	.	.	PUNCT
fbem-1915	92	1	increase	increase	VERB
fbem-1915	92	2	investment	investment	NOUN
fbem-1915	92	3	in	in	ADP
fbem-1915	92	4	accounting	accounting	NOUN
fbem-1915	92	5	information	information	NOUN
fbem-1915	92	6	management	management	NOUN
fbem-1915	92	7	the	the	DET
fbem-1915	92	8	realization	realization	NOUN
fbem-1915	92	9	of	of	ADP
fbem-1915	92	10	information	information	NOUN
fbem-1915	92	11	management	management	NOUN
fbem-1915	92	12	of	of	ADP
fbem-1915	92	13	enterprises	enterprise	NOUN
fbem-1915	92	14	requires	require	VERB
fbem-1915	92	15	the	the	DET
fbem-1915	92	16	investment	investment	NOUN
fbem-1915	92	17	of	of	ADP
fbem-1915	92	18	human	human	ADJ
fbem-1915	92	19	and	and	CCONJ
fbem-1915	92	20	material	material	NOUN
fbem-1915	92	21	resources	resource	NOUN
fbem-1915	92	22	,	,	PUNCT
fbem-1915	92	23	the	the	DET
fbem-1915	92	24	innovation	innovation	NOUN
fbem-1915	92	25	of	of	ADP
fbem-1915	92	26	the	the	DET
fbem-1915	92	27	financial	financial	ADJ
fbem-1915	92	28	management	management	NOUN
fbem-1915	92	29	methods	method	NOUN
fbem-1915	92	30	of	of	ADP
fbem-1915	92	31	enterprises	enterprise	NOUN
fbem-1915	92	32	,	,	PUNCT
fbem-1915	92	33	the	the	DET
fbem-1915	92	34	realization	realization	NOUN
fbem-1915	92	35	of	of	ADP
fbem-1915	92	36	the	the	DET
fbem-1915	92	37	modernization	modernization	NOUN
fbem-1915	92	38	of	of	ADP
fbem-1915	92	39	financial	financial	ADJ
fbem-1915	92	40	management	management	NOUN
fbem-1915	92	41	methods	method	NOUN
fbem-1915	92	42	,	,	PUNCT
fbem-1915	92	43	and	and	CCONJ
fbem-1915	92	44	the	the	DET
fbem-1915	92	45	paving	paving	NOUN
fbem-1915	92	46	the	the	DET
fbem-1915	92	47	way	way	NOUN
fbem-1915	92	48	for	for	ADP
fbem-1915	92	49	the	the	DET
fbem-1915	92	50	realization	realization	NOUN
fbem-1915	92	51	of	of	ADP
fbem-1915	92	52	financial	financial	ADJ
fbem-1915	92	53	shared	share	VERB
fbem-1915	92	54	services	service	NOUN
fbem-1915	92	55	.	.	PUNCT
fbem-1915	93	1	first	first	ADV
fbem-1915	93	2	of	of	ADP
fbem-1915	93	3	all	all	PRON
fbem-1915	93	4	,	,	PUNCT
fbem-1915	93	5	enterprises	enterprise	NOUN
fbem-1915	93	6	should	should	AUX
fbem-1915	93	7	strengthen	strengthen	VERB
fbem-1915	93	8	the	the	DET
fbem-1915	93	9	management	management	NOUN
fbem-1915	93	10	of	of	ADP
fbem-1915	93	11	accounting	accounting	NOUN
fbem-1915	93	12	informatization	informatization	NOUN
fbem-1915	93	13	,	,	PUNCT
fbem-1915	93	14	put	put	VERB
fbem-1915	93	15	accounting	accounting	NOUN
fbem-1915	93	16	informatization	informatization	NOUN
fbem-1915	93	17	construction	construction	NOUN
fbem-1915	93	18	in	in	ADP
fbem-1915	93	19	the	the	DET
fbem-1915	93	20	long	long	ADJ
fbem-1915	93	21	-	-	PUNCT
fbem-1915	93	22	term	term	NOUN
fbem-1915	93	23	strategic	strategic	ADJ
fbem-1915	93	24	planning	planning	NOUN
fbem-1915	93	25	of	of	ADP
fbem-1915	93	26	enterprise	enterprise	NOUN
fbem-1915	93	27	development	development	NOUN
fbem-1915	93	28	,	,	PUNCT
fbem-1915	93	29	and	and	CCONJ
fbem-1915	93	30	combine	combine	VERB
fbem-1915	93	31	the	the	DET
fbem-1915	93	32	actual	actual	ADJ
fbem-1915	93	33	situation	situation	NOUN
fbem-1915	93	34	of	of	ADP
fbem-1915	93	35	enterprise	enterprise	NOUN
fbem-1915	93	36	development	development	NOUN
fbem-1915	93	37	,	,	PUNCT
fbem-1915	93	38	in	in	ADP
fbem-1915	93	39	the	the	DET
fbem-1915	93	40	internet	internet	NOUN
fbem-1915	93	41	economy	economy	NOUN
fbem-1915	93	42	,	,	PUNCT
fbem-1915	93	43	to	to	PART
fbem-1915	93	44	increase	increase	VERB
fbem-1915	93	45	the	the	DET
fbem-1915	93	46	importance	importance	NOUN
fbem-1915	93	47	of	of	ADP
fbem-1915	93	48	accounting	accounting	NOUN
fbem-1915	93	49	informatization	informatization	NOUN
fbem-1915	93	50	management	management	NOUN
fbem-1915	93	51	,	,	PUNCT
fbem-1915	93	52	put	put	VERB
fbem-1915	93	53	the	the	DET
fbem-1915	93	54	accounting	accounting	NOUN
fbem-1915	93	55	business	business	NOUN
fbem-1915	93	56	of	of	ADP
fbem-1915	93	57	the	the	DET
fbem-1915	93	58	enterprise	enterprise	NOUN
fbem-1915	93	59	in	in	ADP
fbem-1915	93	60	the	the	DET
fbem-1915	93	61	position	position	NOUN
fbem-1915	93	62	of	of	ADP
fbem-1915	93	63	priority	priority	NOUN
fbem-1915	93	64	transformation	transformation	NOUN
fbem-1915	93	65	and	and	CCONJ
fbem-1915	93	66	improvement	improvement	NOUN
fbem-1915	93	67	,	,	PUNCT
fbem-1915	93	68	and	and	CCONJ
fbem-1915	93	69	carry	carry	VERB
fbem-1915	93	70	out	out	ADP
fbem-1915	93	71	systematic	systematic	ADJ
fbem-1915	93	72	design	design	NOUN
fbem-1915	93	73	and	and	CCONJ
fbem-1915	93	74	correction	correction	NOUN
fbem-1915	93	75	.	.	PUNCT
fbem-1915	94	1	if	if	SCONJ
fbem-1915	94	2	the	the	DET
fbem-1915	94	3	enterprise	enterprise	NOUN
fbem-1915	94	4	does	do	AUX
fbem-1915	94	5	not	not	PART
fbem-1915	94	6	have	have	VERB
fbem-1915	94	7	the	the	DET
fbem-1915	94	8	technology	technology	NOUN
fbem-1915	94	9	and	and	CCONJ
fbem-1915	94	10	personnel	personnel	NOUN
fbem-1915	94	11	required	require	VERB
fbem-1915	94	12	for	for	ADP
fbem-1915	94	13	the	the	DET
fbem-1915	94	14	upgrade	upgrade	NOUN
fbem-1915	94	15	,	,	PUNCT
fbem-1915	94	16	it	it	PRON
fbem-1915	94	17	can	can	AUX
fbem-1915	94	18	cooperate	cooperate	VERB
fbem-1915	94	19	with	with	ADP
fbem-1915	94	20	the	the	DET
fbem-1915	94	21	internet	internet	NOUN
fbem-1915	94	22	company	company	NOUN
fbem-1915	94	23	to	to	PART
fbem-1915	94	24	design	design	VERB
fbem-1915	94	25	the	the	DET
fbem-1915	94	26	enterprise	enterprise	NOUN
fbem-1915	94	27	's	's	PART
fbem-1915	94	28	financial	financial	ADJ
fbem-1915	94	29	management	management	NOUN
fbem-1915	94	30	system	system	NOUN
fbem-1915	94	31	from	from	ADP
fbem-1915	94	32	the	the	DET
fbem-1915	94	33	source	source	NOUN
fbem-1915	94	34	,	,	PUNCT
fbem-1915	94	35	make	make	VERB
fbem-1915	94	36	the	the	DET
fbem-1915	94	37	financial	financial	ADJ
fbem-1915	94	38	system	system	NOUN
fbem-1915	94	39	process	process	NOUN
fbem-1915	94	40	more	more	ADJ
fbem-1915	94	41	in	in	ADP
fbem-1915	94	42	line	line	NOUN
fbem-1915	94	43	with	with	ADP
fbem-1915	94	44	the	the	DET
fbem-1915	94	45	actual	actual	ADJ
fbem-1915	94	46	situation	situation	NOUN
fbem-1915	94	47	of	of	ADP
fbem-1915	94	48	enterprise	enterprise	NOUN
fbem-1915	94	49	development	development	NOUN
fbem-1915	94	50	,	,	PUNCT
fbem-1915	94	51	or	or	CCONJ
fbem-1915	94	52	in	in	ADP
fbem-1915	94	53	the	the	DET
fbem-1915	94	54	case	case	NOUN
fbem-1915	94	55	of	of	ADP
fbem-1915	94	56	insufficient	insufficient	ADJ
fbem-1915	94	57	funds	fund	NOUN
fbem-1915	94	58	,	,	PUNCT
fbem-1915	94	59	you	you	PRON
fbem-1915	94	60	can	can	AUX
fbem-1915	94	61	directly	directly	ADV
fbem-1915	94	62	purchase	purchase	VERB
fbem-1915	94	63	a	a	DET
fbem-1915	94	64	mature	mature	ADJ
fbem-1915	94	65	financial	financial	ADJ
fbem-1915	94	66	and	and	CCONJ
fbem-1915	94	67	accounting	accounting	NOUN
fbem-1915	94	68	management	management	NOUN
fbem-1915	94	69	system	system	NOUN
fbem-1915	94	70	,	,	PUNCT
fbem-1915	94	71	train	train	NOUN
fbem-1915	94	72	accounting	accounting	NOUN
fbem-1915	94	73	personnel	personnel	NOUN
fbem-1915	94	74	accordingly	accordingly	ADV
fbem-1915	94	75	,	,	PUNCT
fbem-1915	94	76	and	and	CCONJ
fbem-1915	94	77	realize	realize	VERB
fbem-1915	94	78	the	the	DET
fbem-1915	94	79	information	information	NOUN
fbem-1915	94	80	management	management	NOUN
fbem-1915	94	81	of	of	ADP
fbem-1915	94	82	enterprise	enterprise	NOUN
fbem-1915	94	83	accounting	account	VERB
fbem-1915	94	84	in	in	ADP
fbem-1915	94	85	a	a	DET
fbem-1915	94	86	short	short	ADJ
fbem-1915	94	87	time	time	NOUN
fbem-1915	94	88	.	.	PUNCT
fbem-1915	95	1	secondly	secondly	ADV
fbem-1915	95	2	,	,	PUNCT
fbem-1915	95	3	it	it	PRON
fbem-1915	95	4	is	be	AUX
fbem-1915	95	5	necessary	necessary	ADJ
fbem-1915	95	6	to	to	PART
fbem-1915	95	7	formulate	formulate	VERB
fbem-1915	95	8	and	and	CCONJ
fbem-1915	95	9	improve	improve	VERB
fbem-1915	95	10	the	the	DET
fbem-1915	95	11	system	system	NOUN
fbem-1915	95	12	and	and	CCONJ
fbem-1915	95	13	regulations	regulation	NOUN
fbem-1915	95	14	of	of	ADP
fbem-1915	95	15	the	the	DET
fbem-1915	95	16	matching	matching	ADJ
fbem-1915	95	17	information	information	NOUN
fbem-1915	95	18	management	management	NOUN
fbem-1915	95	19	system	system	NOUN
fbem-1915	95	20	,	,	PUNCT
fbem-1915	95	21	further	far	ADV
fbem-1915	95	22	clarify	clarify	VERB
fbem-1915	95	23	and	and	CCONJ
fbem-1915	95	24	standardize	standardize	VERB
fbem-1915	95	25	the	the	DET
fbem-1915	95	26	accounting	accounting	NOUN
fbem-1915	95	27	management	management	NOUN
fbem-1915	95	28	system	system	NOUN
fbem-1915	95	29	of	of	ADP
fbem-1915	95	30	the	the	DET
fbem-1915	95	31	88	88	NUM
fbem-1915	95	32	enterprise	enterprise	NOUN
fbem-1915	95	33	,	,	PUNCT
fbem-1915	95	34	and	and	CCONJ
fbem-1915	95	35	take	take	VERB
fbem-1915	95	36	the	the	DET
fbem-1915	95	37	perfect	perfect	ADJ
fbem-1915	95	38	system	system	NOUN
fbem-1915	95	39	support	support	NOUN
fbem-1915	95	40	as	as	ADP
fbem-1915	95	41	a	a	DET
fbem-1915	95	42	prerequisite	prerequisite	NOUN
fbem-1915	95	43	for	for	ADP
fbem-1915	95	44	financial	financial	ADJ
fbem-1915	95	45	sharing	sharing	NOUN
fbem-1915	95	46	services	service	NOUN
fbem-1915	95	47	.	.	PUNCT
fbem-1915	96	1	while	while	SCONJ
fbem-1915	96	2	realizing	realize	VERB
fbem-1915	96	3	the	the	DET
fbem-1915	96	4	informatization	informatization	NOUN
fbem-1915	96	5	and	and	CCONJ
fbem-1915	96	6	convenience	convenience	NOUN
fbem-1915	96	7	of	of	ADP
fbem-1915	96	8	accounting	accounting	NOUN
fbem-1915	96	9	management	management	NOUN
fbem-1915	96	10	,	,	PUNCT
fbem-1915	96	11	consolidate	consolidate	VERB
fbem-1915	96	12	the	the	DET
fbem-1915	96	13	security	security	NOUN
fbem-1915	96	14	foundation	foundation	NOUN
fbem-1915	96	15	of	of	ADP
fbem-1915	96	16	financial	financial	ADJ
fbem-1915	96	17	management	management	NOUN
fbem-1915	96	18	and	and	CCONJ
fbem-1915	96	19	provide	provide	VERB
fbem-1915	96	20	effective	effective	ADJ
fbem-1915	96	21	guarantee	guarantee	NOUN
fbem-1915	96	22	for	for	ADP
fbem-1915	96	23	the	the	DET
fbem-1915	96	24	long	long	ADJ
fbem-1915	96	25	-	-	PUNCT
fbem-1915	96	26	term	term	NOUN
fbem-1915	96	27	development	development	NOUN
fbem-1915	96	28	of	of	ADP
fbem-1915	96	29	enterprise	enterprise	NOUN
fbem-1915	96	30	financial	financial	ADJ
fbem-1915	96	31	management	management	NOUN
fbem-1915	96	32	.	.	PUNCT
fbem-1915	97	1	thirdly	thirdly	ADV
fbem-1915	97	2	,	,	PUNCT
fbem-1915	97	3	with	with	ADP
fbem-1915	97	4	the	the	DET
fbem-1915	97	5	vigorous	vigorous	ADJ
fbem-1915	97	6	development	development	NOUN
fbem-1915	97	7	of	of	ADP
fbem-1915	97	8	internet	internet	NOUN
fbem-1915	97	9	technology	technology	NOUN
fbem-1915	97	10	,	,	PUNCT
fbem-1915	97	11	accounting	accounting	NOUN
fbem-1915	97	12	informatization	informatization	NOUN
fbem-1915	97	13	will	will	AUX
fbem-1915	97	14	also	also	ADV
fbem-1915	97	15	gradually	gradually	ADV
fbem-1915	97	16	develop	develop	VERB
fbem-1915	97	17	with	with	ADP
fbem-1915	97	18	technology	technology	NOUN
fbem-1915	97	19	.	.	PUNCT
fbem-1915	98	1	enterprises	enterprise	NOUN
fbem-1915	98	2	need	need	VERB
fbem-1915	98	3	to	to	PART
fbem-1915	98	4	make	make	VERB
fbem-1915	98	5	corresponding	corresponding	ADJ
fbem-1915	98	6	adjustments	adjustment	NOUN
fbem-1915	98	7	in	in	ADP
fbem-1915	98	8	the	the	DET
fbem-1915	98	9	formulation	formulation	NOUN
fbem-1915	98	10	of	of	ADP
fbem-1915	98	11	the	the	DET
fbem-1915	98	12	card	card	NOUN
fbem-1915	98	13	machine	machine	NOUN
fbem-1915	98	14	management	management	NOUN
fbem-1915	98	15	system	system	NOUN
fbem-1915	98	16	with	with	ADP
fbem-1915	98	17	the	the	DET
fbem-1915	98	18	changes	change	NOUN
fbem-1915	98	19	in	in	ADP
fbem-1915	98	20	the	the	DET
fbem-1915	98	21	technical	technical	ADJ
fbem-1915	98	22	environment	environment	NOUN
fbem-1915	98	23	to	to	PART
fbem-1915	98	24	achieve	achieve	VERB
fbem-1915	98	25	the	the	DET
fbem-1915	98	26	realization	realization	NOUN
fbem-1915	98	27	of	of	ADP
fbem-1915	98	28	enterprise	enterprise	NOUN
fbem-1915	98	29	accounting	accounting	NOUN
fbem-1915	98	30	informatization	informatization	NOUN
fbem-1915	98	31	management	management	NOUN
fbem-1915	98	32	.	.	PUNCT
fbem-1915	99	1	keep	keep	VERB
fbem-1915	99	2	up	up	ADP
fbem-1915	99	3	with	with	ADP
fbem-1915	99	4	the	the	DET
fbem-1915	99	5	times	time	NOUN
fbem-1915	99	6	.	.	PUNCT
fbem-1915	100	1	finally	finally	ADV
fbem-1915	100	2	,	,	PUNCT
fbem-1915	100	3	enterprises	enterprise	NOUN
fbem-1915	100	4	need	need	VERB
fbem-1915	100	5	to	to	PART
fbem-1915	100	6	continue	continue	VERB
fbem-1915	100	7	to	to	PART
fbem-1915	100	8	increase	increase	VERB
fbem-1915	100	9	investment	investment	NOUN
fbem-1915	100	10	in	in	ADP
fbem-1915	100	11	the	the	DET
fbem-1915	100	12	construction	construction	NOUN
fbem-1915	100	13	of	of	ADP
fbem-1915	100	14	financial	financial	ADJ
fbem-1915	100	15	management	management	NOUN
fbem-1915	100	16	systems	system	NOUN
fbem-1915	100	17	.	.	PUNCT
fbem-1915	101	1	the	the	DET
fbem-1915	101	2	construction	construction	NOUN
fbem-1915	101	3	of	of	ADP
fbem-1915	101	4	accounting	accounting	NOUN
fbem-1915	101	5	information	information	NOUN
fbem-1915	101	6	management	management	NOUN
fbem-1915	101	7	systems	system	NOUN
fbem-1915	101	8	is	be	AUX
fbem-1915	101	9	not	not	PART
fbem-1915	101	10	achieved	achieve	VERB
fbem-1915	101	11	overnight	overnight	ADV
fbem-1915	101	12	.	.	PUNCT
fbem-1915	102	1	it	it	PRON
fbem-1915	102	2	is	be	AUX
fbem-1915	102	3	necessary	necessary	ADJ
fbem-1915	102	4	to	to	PART
fbem-1915	102	5	keep	keep	VERB
fbem-1915	102	6	up	up	ADP
fbem-1915	102	7	with	with	ADP
fbem-1915	102	8	the	the	DET
fbem-1915	102	9	pace	pace	NOUN
fbem-1915	102	10	of	of	ADP
fbem-1915	102	11	technological	technological	ADJ
fbem-1915	102	12	development	development	NOUN
fbem-1915	102	13	,	,	PUNCT
fbem-1915	102	14	correct	correct	ADJ
fbem-1915	102	15	loopholes	loophole	NOUN
fbem-1915	102	16	and	and	CCONJ
fbem-1915	102	17	deficiencies	deficiency	NOUN
fbem-1915	102	18	in	in	ADP
fbem-1915	102	19	the	the	DET
fbem-1915	102	20	system	system	NOUN
fbem-1915	102	21	,	,	PUNCT
fbem-1915	102	22	and	and	CCONJ
fbem-1915	102	23	continuously	continuously	ADV
fbem-1915	102	24	improve	improve	VERB
fbem-1915	102	25	accounting	accounting	NOUN
fbem-1915	102	26	information	information	NOUN
fbem-1915	102	27	.	.	PUNCT
fbem-1915	103	1	the	the	DET
fbem-1915	103	2	convenience	convenience	NOUN
fbem-1915	103	3	of	of	ADP
fbem-1915	103	4	system	system	NOUN
fbem-1915	103	5	operation	operation	NOUN
fbem-1915	103	6	ensures	ensure	VERB
fbem-1915	103	7	that	that	SCONJ
fbem-1915	103	8	the	the	DET
fbem-1915	103	9	financial	financial	ADJ
fbem-1915	103	10	information	information	NOUN
fbem-1915	103	11	of	of	ADP
fbem-1915	103	12	the	the	DET
fbem-1915	103	13	enterprise	enterprise	NOUN
fbem-1915	103	14	will	will	AUX
fbem-1915	103	15	not	not	PART
fbem-1915	103	16	be	be	AUX
fbem-1915	103	17	leaked	leak	VERB
fbem-1915	103	18	due	due	ADP
fbem-1915	103	19	to	to	ADP
fbem-1915	103	20	system	system	NOUN
fbem-1915	103	21	loopholes	loophole	NOUN
fbem-1915	103	22	or	or	CCONJ
fbem-1915	103	23	paralyzed	paralyze	VERB
fbem-1915	103	24	by	by	ADP
fbem-1915	103	25	attacks	attack	NOUN
fbem-1915	103	26	,	,	PUNCT
fbem-1915	103	27	guarantee	guarantee	VERB
fbem-1915	103	28	the	the	DET
fbem-1915	103	29	real	real	ADJ
fbem-1915	103	30	-	-	PUNCT
fbem-1915	103	31	time	time	NOUN
fbem-1915	103	32	and	and	CCONJ
fbem-1915	103	33	efficient	efficient	ADJ
fbem-1915	103	34	calculation	calculation	NOUN
fbem-1915	103	35	and	and	CCONJ
fbem-1915	103	36	transmission	transmission	NOUN
fbem-1915	103	37	of	of	ADP
fbem-1915	103	38	financial	financial	ADJ
fbem-1915	103	39	information	information	NOUN
fbem-1915	103	40	,	,	PUNCT
fbem-1915	103	41	and	and	CCONJ
fbem-1915	103	42	improve	improve	VERB
fbem-1915	103	43	the	the	DET
fbem-1915	103	44	modernization	modernization	NOUN
fbem-1915	103	45	level	level	NOUN
fbem-1915	103	46	of	of	ADP
fbem-1915	103	47	enterprise	enterprise	NOUN
fbem-1915	103	48	accounting	accounting	NOUN
fbem-1915	103	49	information	information	NOUN
fbem-1915	103	50	management	management	NOUN
fbem-1915	103	51	.	.	PUNCT
fbem-1915	104	1	5.3	5.3	NUM
fbem-1915	104	2	.	.	PUNCT
fbem-1915	105	1	strengthen	strengthen	VERB
fbem-1915	105	2	the	the	DET
fbem-1915	105	3	training	training	NOUN
fbem-1915	105	4	of	of	ADP
fbem-1915	105	5	financial	financial	ADJ
fbem-1915	105	6	accounting	accounting	NOUN
fbem-1915	105	7	personnel	personnel	NOUN
fbem-1915	105	8	accounting	accounting	NOUN
fbem-1915	105	9	informatization	informatization	NOUN
fbem-1915	105	10	management	management	NOUN
fbem-1915	105	11	and	and	CCONJ
fbem-1915	105	12	financial	financial	ADJ
fbem-1915	105	13	sharing	sharing	NOUN
fbem-1915	105	14	services	service	NOUN
fbem-1915	105	15	put	put	VERB
fbem-1915	105	16	forward	forward	ADV
fbem-1915	105	17	higher	high	ADJ
fbem-1915	105	18	requirements	requirement	NOUN
fbem-1915	105	19	on	on	ADP
fbem-1915	105	20	the	the	DET
fbem-1915	105	21	ability	ability	NOUN
fbem-1915	105	22	and	and	CCONJ
fbem-1915	105	23	quality	quality	NOUN
fbem-1915	105	24	of	of	ADP
fbem-1915	105	25	accounting	accounting	NOUN
fbem-1915	105	26	personnel	personnel	NOUN
fbem-1915	105	27	of	of	ADP
fbem-1915	105	28	enterprises	enterprise	NOUN
fbem-1915	105	29	and	and	CCONJ
fbem-1915	105	30	economic	economic	ADJ
fbem-1915	105	31	organizations	organization	NOUN
fbem-1915	105	32	.	.	PUNCT
fbem-1915	106	1	it	it	PRON
fbem-1915	106	2	requires	require	VERB
fbem-1915	106	3	practitioners	practitioner	NOUN
fbem-1915	106	4	not	not	PART
fbem-1915	106	5	only	only	ADV
fbem-1915	106	6	to	to	PART
fbem-1915	106	7	have	have	VERB
fbem-1915	106	8	solid	solid	ADJ
fbem-1915	106	9	financial	financial	ADJ
fbem-1915	106	10	management	management	NOUN
fbem-1915	106	11	knowledge	knowledge	NOUN
fbem-1915	106	12	,	,	PUNCT
fbem-1915	106	13	but	but	CCONJ
fbem-1915	106	14	also	also	ADV
fbem-1915	106	15	to	to	PART
fbem-1915	106	16	be	be	AUX
fbem-1915	106	17	able	able	ADJ
fbem-1915	106	18	to	to	PART
fbem-1915	106	19	master	master	VERB
fbem-1915	106	20	and	and	CCONJ
fbem-1915	106	21	operate	operate	VERB
fbem-1915	106	22	information	information	NOUN
fbem-1915	106	23	management	management	NOUN
fbem-1915	106	24	systems	system	NOUN
fbem-1915	106	25	.	.	PUNCT
fbem-1915	107	1	from	from	ADP
fbem-1915	107	2	the	the	DET
fbem-1915	107	3	perspective	perspective	NOUN
fbem-1915	107	4	of	of	ADP
fbem-1915	107	5	enterprise	enterprise	NOUN
fbem-1915	107	6	financial	financial	ADJ
fbem-1915	107	7	management	management	NOUN
fbem-1915	107	8	,	,	PUNCT
fbem-1915	107	9	the	the	DET
fbem-1915	107	10	training	training	NOUN
fbem-1915	107	11	of	of	ADP
fbem-1915	107	12	accounting	accounting	NOUN
fbem-1915	107	13	practitioners	practitioner	NOUN
fbem-1915	107	14	should	should	AUX
fbem-1915	107	15	be	be	AUX
fbem-1915	107	16	strengthened	strengthen	VERB
fbem-1915	107	17	.	.	PUNCT
fbem-1915	108	1	from	from	ADP
fbem-1915	108	2	the	the	DET
fbem-1915	108	3	perspective	perspective	NOUN
fbem-1915	108	4	of	of	ADP
fbem-1915	108	5	enterprise	enterprise	NOUN
fbem-1915	108	6	financial	financial	ADJ
fbem-1915	108	7	personnel	personnel	NOUN
fbem-1915	108	8	,	,	PUNCT
fbem-1915	108	9	they	they	PRON
fbem-1915	108	10	should	should	AUX
fbem-1915	108	11	actively	actively	ADV
fbem-1915	108	12	learn	learn	VERB
fbem-1915	108	13	and	and	CCONJ
fbem-1915	108	14	understand	understand	VERB
fbem-1915	108	15	the	the	DET
fbem-1915	108	16	latest	late	ADJ
fbem-1915	108	17	accounting	accounting	NOUN
fbem-1915	108	18	knowledge	knowledge	NOUN
fbem-1915	108	19	and	and	CCONJ
fbem-1915	108	20	the	the	DET
fbem-1915	108	21	latest	late	ADJ
fbem-1915	108	22	functions	function	NOUN
fbem-1915	108	23	of	of	ADP
fbem-1915	108	24	accounting	accounting	NOUN
fbem-1915	108	25	informatization	informatization	NOUN
fbem-1915	108	26	construction	construction	NOUN
fbem-1915	108	27	,	,	PUNCT
fbem-1915	108	28	keep	keep	VERB
fbem-1915	108	29	a	a	DET
fbem-1915	108	30	learning	learning	NOUN
fbem-1915	108	31	attitude	attitude	NOUN
fbem-1915	108	32	,	,	PUNCT
fbem-1915	108	33	and	and	CCONJ
fbem-1915	108	34	continuously	continuously	ADV
fbem-1915	108	35	improve	improve	VERB
fbem-1915	108	36	their	their	PRON
fbem-1915	108	37	own	own	ADJ
fbem-1915	108	38	skills	skill	NOUN
fbem-1915	108	39	.	.	PUNCT
fbem-1915	109	1	business	business	NOUN
fbem-1915	109	2	ability	ability	NOUN
fbem-1915	109	3	and	and	CCONJ
fbem-1915	109	4	level	level	NOUN
fbem-1915	109	5	.	.	PUNCT
fbem-1915	110	1	on	on	ADP
fbem-1915	110	2	the	the	DET
fbem-1915	110	3	one	one	NUM
fbem-1915	110	4	hand	hand	NOUN
fbem-1915	110	5	,	,	PUNCT
fbem-1915	110	6	the	the	DET
fbem-1915	110	7	enterprise	enterprise	NOUN
fbem-1915	110	8	should	should	AUX
fbem-1915	110	9	strengthen	strengthen	VERB
fbem-1915	110	10	the	the	DET
fbem-1915	110	11	training	training	NOUN
fbem-1915	110	12	and	and	CCONJ
fbem-1915	110	13	education	education	NOUN
fbem-1915	110	14	for	for	ADP
fbem-1915	110	15	the	the	DET
fbem-1915	110	16	accounting	accounting	NOUN
fbem-1915	110	17	personnel	personnel	NOUN
fbem-1915	110	18	of	of	ADP
fbem-1915	110	19	the	the	DET
fbem-1915	110	20	financial	financial	ADJ
fbem-1915	110	21	department	department	NOUN
fbem-1915	110	22	,	,	PUNCT
fbem-1915	110	23	by	by	ADP
fbem-1915	110	24	purchasing	purchase	VERB
fbem-1915	110	25	the	the	DET
fbem-1915	110	26	corresponding	corresponding	ADJ
fbem-1915	110	27	technical	technical	ADJ
fbem-1915	110	28	services	service	NOUN
fbem-1915	110	29	,	,	PUNCT
fbem-1915	110	30	or	or	CCONJ
fbem-1915	110	31	inviting	invite	VERB
fbem-1915	110	32	technical	technical	ADJ
fbem-1915	110	33	experts	expert	NOUN
fbem-1915	110	34	in	in	ADP
fbem-1915	110	35	the	the	DET
fbem-1915	110	36	industry	industry	NOUN
fbem-1915	110	37	to	to	PART
fbem-1915	110	38	conduct	conduct	VERB
fbem-1915	110	39	business	business	NOUN
fbem-1915	110	40	training	training	NOUN
fbem-1915	110	41	for	for	ADP
fbem-1915	110	42	the	the	DET
fbem-1915	110	43	financial	financial	ADJ
fbem-1915	110	44	personnel	personnel	NOUN
fbem-1915	110	45	,	,	PUNCT
fbem-1915	110	46	so	so	SCONJ
fbem-1915	110	47	that	that	SCONJ
fbem-1915	110	48	the	the	DET
fbem-1915	110	49	financial	financial	ADJ
fbem-1915	110	50	personnel	personnel	NOUN
fbem-1915	110	51	of	of	ADP
fbem-1915	110	52	the	the	DET
fbem-1915	110	53	enterprise	enterprise	NOUN
fbem-1915	110	54	can	can	AUX
fbem-1915	110	55	understand	understand	VERB
fbem-1915	110	56	the	the	DET
fbem-1915	110	57	latest	late	ADJ
fbem-1915	110	58	financial	financial	ADJ
fbem-1915	110	59	management	management	NOUN
fbem-1915	110	60	concepts	concept	NOUN
fbem-1915	110	61	,	,	PUNCT
fbem-1915	110	62	clear	clear	ADJ
fbem-1915	110	63	the	the	DET
fbem-1915	110	64	direction	direction	NOUN
fbem-1915	110	65	of	of	ADP
fbem-1915	110	66	financial	financial	ADJ
fbem-1915	110	67	management	management	NOUN
fbem-1915	110	68	,	,	PUNCT
fbem-1915	110	69	improve	improve	VERB
fbem-1915	110	70	the	the	DET
fbem-1915	110	71	comprehensive	comprehensive	ADJ
fbem-1915	110	72	ability	ability	NOUN
fbem-1915	110	73	and	and	CCONJ
fbem-1915	110	74	quality	quality	NOUN
fbem-1915	110	75	of	of	ADP
fbem-1915	110	76	enterprise	enterprise	NOUN
fbem-1915	110	77	financial	financial	ADJ
fbem-1915	110	78	management	management	NOUN
fbem-1915	110	79	personnel	personnel	NOUN
fbem-1915	110	80	.	.	PUNCT
fbem-1915	111	1	by	by	ADP
fbem-1915	111	2	establishing	establish	VERB
fbem-1915	111	3	a	a	DET
fbem-1915	111	4	regular	regular	ADJ
fbem-1915	111	5	training	training	NOUN
fbem-1915	111	6	system	system	NOUN
fbem-1915	111	7	for	for	ADP
fbem-1915	111	8	financial	financial	ADJ
fbem-1915	111	9	personnel	personnel	NOUN
fbem-1915	111	10	,	,	PUNCT
fbem-1915	111	11	strengthening	strengthen	VERB
fbem-1915	111	12	the	the	DET
fbem-1915	111	13	learning	learn	VERB
fbem-1915	111	14	atmosphere	atmosphere	NOUN
fbem-1915	111	15	within	within	ADP
fbem-1915	111	16	the	the	DET
fbem-1915	111	17	enterprise	enterprise	NOUN
fbem-1915	111	18	,	,	PUNCT
fbem-1915	111	19	formulating	formulate	VERB
fbem-1915	111	20	financial	financial	ADJ
fbem-1915	111	21	personnel	personnel	NOUN
fbem-1915	111	22	training	training	NOUN
fbem-1915	111	23	programs	program	NOUN
fbem-1915	111	24	,	,	PUNCT
fbem-1915	111	25	and	and	CCONJ
fbem-1915	111	26	strengthening	strengthen	VERB
fbem-1915	111	27	the	the	DET
fbem-1915	111	28	necessary	necessary	ADJ
fbem-1915	111	29	conditions	condition	NOUN
fbem-1915	111	30	for	for	ADP
fbem-1915	111	31	financial	financial	ADJ
fbem-1915	111	32	informatization	informatization	NOUN
fbem-1915	111	33	construction	construction	NOUN
fbem-1915	111	34	.	.	PUNCT
fbem-1915	112	1	on	on	ADP
fbem-1915	112	2	the	the	DET
fbem-1915	112	3	other	other	ADJ
fbem-1915	112	4	hand	hand	NOUN
fbem-1915	112	5	,	,	PUNCT
fbem-1915	112	6	enterprises	enterprise	NOUN
fbem-1915	112	7	need	need	VERB
fbem-1915	112	8	to	to	PART
fbem-1915	112	9	actively	actively	ADV
fbem-1915	112	10	create	create	VERB
fbem-1915	112	11	a	a	DET
fbem-1915	112	12	strong	strong	ADJ
fbem-1915	112	13	learning	learning	NOUN
fbem-1915	112	14	atmosphere	atmosphere	NOUN
fbem-1915	112	15	.	.	PUNCT
fbem-1915	113	1	while	while	SCONJ
fbem-1915	113	2	training	training	NOUN
fbem-1915	113	3	and	and	CCONJ
fbem-1915	113	4	improving	improve	VERB
fbem-1915	113	5	the	the	DET
fbem-1915	113	6	professional	professional	ADJ
fbem-1915	113	7	skills	skill	NOUN
fbem-1915	113	8	of	of	ADP
fbem-1915	113	9	corporate	corporate	ADJ
fbem-1915	113	10	accountants	accountant	NOUN
fbem-1915	113	11	,	,	PUNCT
fbem-1915	113	12	they	they	PRON
fbem-1915	113	13	should	should	AUX
fbem-1915	113	14	strengthen	strengthen	VERB
fbem-1915	113	15	the	the	DET
fbem-1915	113	16	ideological	ideological	ADJ
fbem-1915	113	17	and	and	CCONJ
fbem-1915	113	18	moral	moral	ADJ
fbem-1915	113	19	education	education	NOUN
fbem-1915	113	20	of	of	ADP
fbem-1915	113	21	accountants	accountant	NOUN
fbem-1915	113	22	,	,	PUNCT
fbem-1915	113	23	improve	improve	VERB
fbem-1915	113	24	the	the	DET
fbem-1915	113	25	ideological	ideological	ADJ
fbem-1915	113	26	quality	quality	NOUN
fbem-1915	113	27	and	and	CCONJ
fbem-1915	113	28	moral	moral	ADJ
fbem-1915	113	29	standards	standard	NOUN
fbem-1915	113	30	of	of	ADP
fbem-1915	113	31	accountants	accountant	NOUN
fbem-1915	113	32	,	,	PUNCT
fbem-1915	113	33	and	and	CCONJ
fbem-1915	113	34	enhance	enhance	VERB
fbem-1915	113	35	their	their	PRON
fbem-1915	113	36	professional	professional	ADJ
fbem-1915	113	37	identity	identity	NOUN
fbem-1915	113	38	and	and	CCONJ
fbem-1915	113	39	honor	honor	NOUN
fbem-1915	113	40	.	.	PUNCT
fbem-1915	114	1	it	it	PRON
fbem-1915	114	2	can	can	AUX
fbem-1915	114	3	ensure	ensure	VERB
fbem-1915	114	4	the	the	DET
fbem-1915	114	5	security	security	NOUN
fbem-1915	114	6	of	of	ADP
fbem-1915	114	7	financial	financial	ADJ
fbem-1915	114	8	information	information	NOUN
fbem-1915	114	9	of	of	ADP
fbem-1915	114	10	enterprises	enterprise	NOUN
fbem-1915	114	11	with	with	ADP
fbem-1915	114	12	strict	strict	ADJ
fbem-1915	114	13	professional	professional	ADJ
fbem-1915	114	14	ethics	ethic	NOUN
fbem-1915	114	15	and	and	CCONJ
fbem-1915	114	16	self	self	NOUN
fbem-1915	114	17	-	-	PUNCT
fbem-1915	114	18	discipline	discipline	NOUN
fbem-1915	114	19	.	.	PUNCT
fbem-1915	115	1	6	6	X
fbem-1915	115	2	.	.	X
fbem-1915	115	3	summary	summary	NOUN
fbem-1915	115	4	from	from	ADP
fbem-1915	115	5	the	the	DET
fbem-1915	115	6	perspective	perspective	NOUN
fbem-1915	115	7	of	of	ADP
fbem-1915	115	8	financial	financial	ADJ
fbem-1915	115	9	shared	share	VERB
fbem-1915	115	10	services	service	NOUN
fbem-1915	115	11	,	,	PUNCT
fbem-1915	115	12	enterprises	enterprise	NOUN
fbem-1915	115	13	need	need	VERB
fbem-1915	115	14	to	to	PART
fbem-1915	115	15	take	take	VERB
fbem-1915	115	16	advantage	advantage	NOUN
fbem-1915	115	17	of	of	ADP
fbem-1915	115	18	the	the	DET
fbem-1915	115	19	development	development	NOUN
fbem-1915	115	20	of	of	ADP
fbem-1915	115	21	internet	internet	NOUN
fbem-1915	115	22	technology	technology	NOUN
fbem-1915	115	23	to	to	PART
fbem-1915	115	24	increase	increase	VERB
fbem-1915	115	25	the	the	DET
fbem-1915	115	26	emphasis	emphasis	NOUN
fbem-1915	115	27	on	on	ADP
fbem-1915	115	28	modernization	modernization	NOUN
fbem-1915	115	29	of	of	ADP
fbem-1915	115	30	accounting	accounting	NOUN
fbem-1915	115	31	management	management	NOUN
fbem-1915	115	32	,	,	PUNCT
fbem-1915	115	33	increase	increase	VERB
fbem-1915	115	34	investment	investment	NOUN
fbem-1915	115	35	in	in	ADP
fbem-1915	115	36	accounting	accounting	NOUN
fbem-1915	115	37	informatization	informatization	NOUN
fbem-1915	115	38	construction	construction	NOUN
fbem-1915	115	39	,	,	PUNCT
fbem-1915	115	40	and	and	CCONJ
fbem-1915	115	41	train	train	VERB
fbem-1915	115	42	financial	financial	ADJ
fbem-1915	115	43	professionals	professional	NOUN
fbem-1915	115	44	with	with	ADP
fbem-1915	115	45	professional	professional	ADJ
fbem-1915	115	46	financial	financial	ADJ
fbem-1915	115	47	business	business	NOUN
fbem-1915	115	48	knowledge	knowledge	NOUN
fbem-1915	115	49	and	and	CCONJ
fbem-1915	115	50	information	information	NOUN
fbem-1915	115	51	management	management	NOUN
fbem-1915	115	52	capabilities	capability	NOUN
fbem-1915	115	53	.	.	PUNCT
fbem-1915	116	1	and	and	CCONJ
fbem-1915	116	2	strictly	strictly	ADV
fbem-1915	116	3	restrict	restrict	VERB
fbem-1915	116	4	the	the	DET
fbem-1915	116	5	professional	professional	ADJ
fbem-1915	116	6	ethics	ethic	NOUN
fbem-1915	116	7	of	of	ADP
fbem-1915	116	8	financial	financial	ADJ
fbem-1915	116	9	personnel	personnel	NOUN
fbem-1915	116	10	,	,	PUNCT
fbem-1915	116	11	build	build	VERB
fbem-1915	116	12	a	a	DET
fbem-1915	116	13	sound	sound	ADJ
fbem-1915	116	14	corporate	corporate	ADJ
fbem-1915	116	15	financial	financial	ADJ
fbem-1915	116	16	management	management	NOUN
fbem-1915	116	17	system	system	NOUN
fbem-1915	116	18	,	,	PUNCT
fbem-1915	116	19	and	and	CCONJ
fbem-1915	116	20	form	form	VERB
fbem-1915	116	21	a	a	DET
fbem-1915	116	22	procedural	procedural	ADJ
fbem-1915	116	23	management	management	NOUN
fbem-1915	116	24	mechanism	mechanism	NOUN
fbem-1915	116	25	to	to	PART
fbem-1915	116	26	ensure	ensure	VERB
fbem-1915	116	27	the	the	DET
fbem-1915	116	28	efficient	efficient	ADJ
fbem-1915	116	29	development	development	NOUN
fbem-1915	116	30	of	of	ADP
fbem-1915	116	31	accounting	accounting	NOUN
fbem-1915	116	32	information	information	NOUN
fbem-1915	116	33	management	management	NOUN
fbem-1915	116	34	.	.	PUNCT
fbem-1915	117	1	at	at	ADP
fbem-1915	117	2	the	the	DET
fbem-1915	117	3	same	same	ADJ
fbem-1915	117	4	time	time	NOUN
fbem-1915	117	5	as	as	ADP
fbem-1915	117	6	the	the	DET
fbem-1915	117	7	construction	construction	NOUN
fbem-1915	117	8	of	of	ADP
fbem-1915	117	9	accounting	accounting	NOUN
fbem-1915	117	10	informatization	informatization	NOUN
fbem-1915	117	11	,	,	PUNCT
fbem-1915	117	12	it	it	PRON
fbem-1915	117	13	is	be	AUX
fbem-1915	117	14	necessary	necessary	ADJ
fbem-1915	117	15	to	to	PART
fbem-1915	117	16	pay	pay	VERB
fbem-1915	117	17	attention	attention	NOUN
fbem-1915	117	18	to	to	ADP
fbem-1915	117	19	the	the	DET
fbem-1915	117	20	construction	construction	NOUN
fbem-1915	117	21	of	of	ADP
fbem-1915	117	22	information	information	NOUN
fbem-1915	117	23	security	security	NOUN
fbem-1915	117	24	,	,	PUNCT
fbem-1915	117	25	build	build	VERB
fbem-1915	117	26	a	a	DET
fbem-1915	117	27	financial	financial	ADJ
fbem-1915	117	28	security	security	NOUN
fbem-1915	117	29	management	management	NOUN
fbem-1915	117	30	mechanism	mechanism	NOUN
fbem-1915	117	31	for	for	ADP
fbem-1915	117	32	enterprises	enterprise	NOUN
fbem-1915	117	33	,	,	PUNCT
fbem-1915	117	34	and	and	CCONJ
fbem-1915	117	35	prevent	prevent	VERB
fbem-1915	117	36	the	the	DET
fbem-1915	117	37	leakage	leakage	NOUN
fbem-1915	117	38	of	of	ADP
fbem-1915	117	39	financial	financial	ADJ
fbem-1915	117	40	information	information	NOUN
fbem-1915	117	41	of	of	ADP
fbem-1915	117	42	enterprises	enterprise	NOUN
fbem-1915	117	43	through	through	ADP
fbem-1915	117	44	internet	internet	NOUN
fbem-1915	117	45	channels	channel	NOUN
fbem-1915	117	46	.	.	PUNCT
fbem-1915	118	1	references	reference	NOUN
fbem-1915	118	2	[	[	X
fbem-1915	118	3	1	1	NUM
fbem-1915	118	4	]	]	X
fbem-1915	118	5	pu	pu	PROPN
fbem-1915	118	6	binbin	binbin	PROPN
fbem-1915	118	7	.	.	PUNCT
fbem-1915	119	1	discussion	discussion	NOUN
fbem-1915	119	2	on	on	ADP
fbem-1915	119	3	the	the	DET
fbem-1915	119	4	construction	construction	NOUN
fbem-1915	119	5	of	of	ADP
fbem-1915	119	6	accounting	accounting	NOUN
fbem-1915	119	7	informatization	informatization	NOUN
fbem-1915	119	8	in	in	ADP
fbem-1915	119	9	administrative	administrative	ADJ
fbem-1915	119	10	institutions	institution	NOUN
fbem-1915	120	1	[	[	X
fbem-1915	120	2	j	j	X
fbem-1915	120	3	]	]	X
fbem-1915	120	4	.	.	PUNCT
fbem-1915	121	1	administrative	administrative	ADJ
fbem-1915	121	2	assets	asset	NOUN
fbem-1915	121	3	and	and	CCONJ
fbem-1915	121	4	finance	finance	NOUN
fbem-1915	121	5	,	,	PUNCT
fbem-1915	121	6	2022(14):112	2022(14):112	PROPN
fbem-1915	121	7	-	-	SYM
fbem-1915	121	8	114	114	NUM
fbem-1915	121	9	.	.	PUNCT
fbem-1915	122	1	[	[	X
fbem-1915	122	2	2	2	X
fbem-1915	122	3	]	]	X
fbem-1915	122	4	dai	dai	PROPN
fbem-1915	122	5	li	li	PROPN
fbem-1915	122	6	.	.	PROPN
fbem-1915	123	1	risks	risk	NOUN
fbem-1915	123	2	and	and	CCONJ
fbem-1915	123	3	prevention	prevention	NOUN
fbem-1915	123	4	strategies	strategy	NOUN
fbem-1915	123	5	of	of	ADP
fbem-1915	123	6	corporate	corporate	ADJ
fbem-1915	123	7	accounting	accounting	NOUN
fbem-1915	123	8	informatization	informatization	NOUN
fbem-1915	123	9	in	in	ADP
fbem-1915	123	10	the	the	DET
fbem-1915	123	11	era	era	NOUN
fbem-1915	123	12	of	of	ADP
fbem-1915	123	13	big	big	ADJ
fbem-1915	123	14	data	datum	NOUN
fbem-1915	124	1	[	[	X
fbem-1915	124	2	j	j	X
fbem-1915	124	3	]	]	X
fbem-1915	124	4	.	.	PUNCT
fbem-1915	125	1	accounting	account	VERB
fbem-1915	125	2	for	for	ADP
fbem-1915	125	3	china	china	PROPN
fbem-1915	125	4	township	township	PROPN
fbem-1915	125	5	and	and	CCONJ
fbem-1915	125	6	township	township	NOUN
fbem-1915	125	7	enterprises	enterprise	NOUN
fbem-1915	125	8	,	,	PUNCT
fbem-1915	125	9	2022(07):181	2022(07):181	NUM
fbem-1915	125	10	-	-	SYM
fbem-1915	125	11	183	183	NUM
fbem-1915	125	12	.	.	PUNCT
fbem-1915	126	1	[	[	X
fbem-1915	126	2	3	3	NUM
fbem-1915	126	3	]	]	SYM
fbem-1915	126	4	li	li	PROPN
fbem-1915	126	5	runze	runze	PROPN
fbem-1915	126	6	.	.	PUNCT
fbem-1915	127	1	research	research	NOUN
fbem-1915	127	2	on	on	ADP
fbem-1915	127	3	the	the	DET
fbem-1915	127	4	influence	influence	NOUN
fbem-1915	127	5	of	of	ADP
fbem-1915	127	6	accounting	accounting	NOUN
fbem-1915	127	7	informatization	informatization	NOUN
fbem-1915	127	8	on	on	ADP
fbem-1915	127	9	enterprise	enterprise	NOUN
fbem-1915	127	10	financial	financial	ADJ
fbem-1915	127	11	management	management	NOUN
fbem-1915	128	1	[	[	X
fbem-1915	128	2	j	j	X
fbem-1915	128	3	]	]	X
fbem-1915	128	4	.	.	PUNCT
fbem-1915	129	1	business	business	NOUN
fbem-1915	129	2	observation	observation	NOUN
fbem-1915	129	3	,	,	PUNCT
fbem-1915	129	4	2022(19):78	2022(19):78	PROPN
fbem-1915	129	5	-	-	SYM
fbem-1915	129	6	81	81	NUM
fbem-1915	129	7	.	.	PUNCT
fbem-1915	130	1	[	[	X
fbem-1915	130	2	4	4	X
fbem-1915	130	3	]	]	X
fbem-1915	130	4	huang	huang	PROPN
fbem-1915	130	5	lifei	lifei	PROPN
fbem-1915	130	6	.	.	PUNCT
fbem-1915	131	1	problems	problem	NOUN
fbem-1915	131	2	and	and	CCONJ
fbem-1915	131	3	countermeasures	countermeasure	NOUN
fbem-1915	131	4	in	in	ADP
fbem-1915	131	5	the	the	DET
fbem-1915	131	6	construction	construction	NOUN
fbem-1915	131	7	of	of	ADP
fbem-1915	131	8	enterprise	enterprise	NOUN
fbem-1915	131	9	accounting	accounting	NOUN
fbem-1915	131	10	informatization	informatization	NOUN
fbem-1915	132	1	[	[	X
fbem-1915	132	2	j	j	X
fbem-1915	132	3	]	]	X
fbem-1915	132	4	.	.	PUNCT
fbem-1915	133	1	finance	finance	NOUN
fbem-1915	133	2	and	and	CCONJ
fbem-1915	133	3	accounting	accounting	NOUN
fbem-1915	133	4	learning	learning	NOUN
fbem-1915	133	5	,	,	PUNCT
fbem-1915	133	6	2022(18):81	2022(18):81	NUM
fbem-1915	133	7	-	-	SYM
fbem-1915	133	8	83	83	NUM
fbem-1915	133	9	.	.	PUNCT
fbem-1915	134	1	[	[	X
fbem-1915	134	2	5	5	X
fbem-1915	134	3	]	]	X
fbem-1915	134	4	zhao	zhao	PROPN
fbem-1915	134	5	xinya	xinya	PROPN
fbem-1915	134	6	.	.	PUNCT
fbem-1915	135	1	research	research	NOUN
fbem-1915	135	2	on	on	ADP
fbem-1915	135	3	the	the	DET
fbem-1915	135	4	construction	construction	NOUN
fbem-1915	135	5	of	of	ADP
fbem-1915	135	6	accounting	accounting	NOUN
fbem-1915	135	7	informatization	informatization	NOUN
fbem-1915	135	8	standard	standard	PROPN
fbem-1915	135	9	system	system	NOUN
fbem-1915	136	1	[	[	X
fbem-1915	136	2	j	j	X
fbem-1915	136	3	]	]	X
fbem-1915	136	4	.	.	PUNCT
fbem-1915	137	1	shanghai	shanghai	PROPN
fbem-1915	137	2	business	business	PROPN
fbem-1915	137	3	,	,	PUNCT
fbem-1915	137	4	2022(06):123	2022(06):123	NOUN
fbem-1915	137	5	-	-	SYM
fbem-1915	137	6	125	125	NUM
fbem-1915	137	7	.	.	PUNCT
fbem-1915	138	1	[	[	X
fbem-1915	138	2	6	6	NUM
fbem-1915	138	3	]	]	PUNCT
fbem-1915	138	4	ou	ou	ADP
fbem-1915	138	5	limei	limei	PROPN
fbem-1915	138	6	.	.	PUNCT
fbem-1915	139	1	discussion	discussion	NOUN
fbem-1915	139	2	on	on	ADP
fbem-1915	139	3	the	the	DET
fbem-1915	139	4	path	path	NOUN
fbem-1915	139	5	of	of	ADP
fbem-1915	139	6	accelerating	accelerate	VERB
fbem-1915	139	7	the	the	DET
fbem-1915	139	8	construction	construction	NOUN
fbem-1915	139	9	of	of	ADP
fbem-1915	139	10	accounting	accounting	NOUN
fbem-1915	139	11	informatization	informatization	NOUN
fbem-1915	139	12	in	in	ADP
fbem-1915	139	13	grass	grass	NOUN
fbem-1915	139	14	-	-	PUNCT
fbem-1915	139	15	roots	root	NOUN
fbem-1915	139	16	units	unit	NOUN
fbem-1915	139	17	under	under	ADP
fbem-1915	139	18	the	the	DET
fbem-1915	139	19	background	background	NOUN
fbem-1915	139	20	of	of	ADP
fbem-1915	139	21	"	"	PUNCT
fbem-1915	139	22	internet	internet	NOUN
fbem-1915	139	23	+	+	NOUN
fbem-1915	139	24	"	"	PUNCT
fbem-1915	140	1	[	[	X
fbem-1915	140	2	j	j	X
fbem-1915	140	3	]	]	X
fbem-1915	140	4	.	.	PUNCT
fbem-1915	141	1	business	business	NOUN
fbem-1915	141	2	culture	culture	NOUN
fbem-1915	141	3	,	,	PUNCT
fbem-1915	141	4	2022(16):78	2022(16):78	NUM
fbem-1915	141	5	-	-	SYM
fbem-1915	141	6	80	80	NUM
fbem-1915	141	7	.	.	PUNCT
fbem-1915	142	1	[	[	X
fbem-1915	142	2	7	7	X
fbem-1915	142	3	]	]	X
fbem-1915	142	4	pan	pan	PROPN
fbem-1915	142	5	ying	ying	PROPN
fbem-1915	142	6	.	.	PUNCT
fbem-1915	143	1	risk	risk	NOUN
fbem-1915	143	2	factors	factor	NOUN
fbem-1915	143	3	and	and	CCONJ
fbem-1915	143	4	preventive	preventive	ADJ
fbem-1915	143	5	measures	measure	NOUN
fbem-1915	143	6	of	of	ADP
fbem-1915	143	7	accounting	accounting	NOUN
fbem-1915	143	8	informatization	informatization	NOUN
fbem-1915	143	9	in	in	ADP
fbem-1915	143	10	the	the	DET
fbem-1915	143	11	era	era	NOUN
fbem-1915	143	12	of	of	ADP
fbem-1915	143	13	big	big	ADJ
fbem-1915	143	14	data	datum	NOUN
fbem-1915	144	1	[	[	X
fbem-1915	144	2	j	j	X
fbem-1915	144	3	]	]	X
fbem-1915	144	4	.	.	PUNCT
fbem-1915	145	1	heilongjiang	heilongjiang	PROPN
fbem-1915	145	2	human	human	ADJ
fbem-1915	145	3	resources	resource	NOUN
fbem-1915	145	4	and	and	CCONJ
fbem-1915	145	5	social	social	ADJ
fbem-1915	145	6	security	security	NOUN
fbem-1915	145	7	,	,	PUNCT
fbem-1915	145	8	2022(13):63	2022(13):63	NUM
fbem-1915	145	9	-	-	SYM
fbem-1915	145	10	65	65	NUM
fbem-1915	145	11	.	.	PUNCT
fbem-1915	146	1	[	[	X
fbem-1915	146	2	8	8	NUM
fbem-1915	146	3	]	]	X
fbem-1915	146	4	wei	wei	PROPN
fbem-1915	146	5	tengteng	tengteng	PROPN
fbem-1915	146	6	,	,	PUNCT
fbem-1915	146	7	cui	cui	VERB
fbem-1915	146	8	hong	hong	PROPN
fbem-1915	146	9	.	.	PUNCT
fbem-1915	147	1	the	the	DET
fbem-1915	147	2	impact	impact	NOUN
fbem-1915	147	3	of	of	ADP
fbem-1915	147	4	accounting	accounting	NOUN
fbem-1915	147	5	informatization	informatization	NOUN
fbem-1915	147	6	on	on	ADP
fbem-1915	147	7	the	the	DET
fbem-1915	147	8	financial	financial	ADJ
fbem-1915	147	9	work	work	NOUN
fbem-1915	147	10	of	of	ADP
fbem-1915	147	11	agriculture	agriculture	NOUN
fbem-1915	147	12	-	-	PUNCT
fbem-1915	147	13	related	relate	VERB
fbem-1915	147	14	enterprises	enterprise	NOUN
fbem-1915	147	15	[	[	X
fbem-1915	147	16	j	j	X
fbem-1915	147	17	]	]	X
fbem-1915	147	18	.	.	PUNCT
fbem-1915	148	1	southern	southern	ADJ
fbem-1915	148	2	agriculture	agriculture	PROPN
fbem-1915	148	3	,	,	PUNCT
fbem-1915	148	4	2022	2022	NUM
fbem-1915	148	5	,	,	PUNCT
fbem-1915	148	6	16(10	16(10	NUM
fbem-1915	148	7	):	):	PUNCT
fbem-1915	148	8	220	220	NUM
fbem-1915	148	9	-	-	SYM
fbem-1915	148	10	222	222	NUM
fbem-1915	148	11	.	.	PUNCT
fbem-1915	149	1	doi	doi	NOUN
fbem-1915	149	2	:	:	PUNCT
fbem-1915	149	3	10.19415	10.19415	NUM
fbem-1915	149	4	/	/	SYM
fbem-1915	149	5	j.cnki.1673	j.cnki.1673	NOUN
fbem-1915	149	6	-	-	PUNCT
fbem-1915	149	7	890x	890x	PROPN
fbem-1915	149	8	.	.	PUNCT
fbem-1915	150	1	2022.10.071	2022.10.071	NUM
fbem-1915	150	2	.	.	PUNCT
fbem-1915	151	1	[	[	X
fbem-1915	151	2	9	9	NUM
fbem-1915	151	3	]	]	X
fbem-1915	151	4	meng	meng	PROPN
fbem-1915	151	5	guangyu	guangyu	PROPN
fbem-1915	151	6	.	.	PUNCT
fbem-1915	152	1	exploring	explore	VERB
fbem-1915	152	2	the	the	DET
fbem-1915	152	3	value	value	NOUN
fbem-1915	152	4	and	and	CCONJ
fbem-1915	152	5	realization	realization	NOUN
fbem-1915	152	6	of	of	ADP
fbem-1915	152	7	accounting	accounting	NOUN
fbem-1915	152	8	informatization	informatization	NOUN
fbem-1915	152	9	in	in	ADP
fbem-1915	152	10	construction	construction	NOUN
fbem-1915	152	11	enterprises	enterprise	NOUN
fbem-1915	152	12	[	[	X
fbem-1915	152	13	j	j	X
fbem-1915	152	14	]	]	X
fbem-1915	152	15	.	.	PUNCT
fbem-1915	153	1	china	china	PROPN
fbem-1915	153	2	collective	collective	ADJ
fbem-1915	153	3	economy	economy	NOUN
fbem-1915	153	4	,	,	PUNCT
fbem-1915	153	5	2022(15):162	2022(15):162	NUM
fbem-1915	153	6	-	-	SYM
fbem-1915	153	7	164	164	NUM
fbem-1915	153	8	.	.	PUNCT
fbem-1915	154	1	[	[	X
fbem-1915	154	2	10	10	NUM
fbem-1915	154	3	]	]	X
fbem-1915	154	4	zhang	zhang	PROPN
fbem-1915	154	5	di	di	PROPN
fbem-1915	154	6	.	.	PROPN
fbem-1915	154	7	thoughts	thought	NOUN
fbem-1915	154	8	and	and	CCONJ
fbem-1915	154	9	suggestions	suggestion	NOUN
fbem-1915	154	10	on	on	ADP
fbem-1915	154	11	accounting	accounting	NOUN
fbem-1915	154	12	informatization	informatization	NOUN
fbem-1915	154	13	management	management	NOUN
fbem-1915	154	14	of	of	ADP
fbem-1915	154	15	state	state	NOUN
fbem-1915	154	16	-	-	PUNCT
fbem-1915	154	17	owned	own	VERB
fbem-1915	154	18	enterprises	enterprise	NOUN
fbem-1915	154	19	[	[	X
fbem-1915	154	20	j	j	X
fbem-1915	154	21	]	]	X
fbem-1915	154	22	.	.	PUNCT
fbem-1915	155	1	marketing	marketing	NOUN
fbem-1915	155	2	industry	industry	NOUN
fbem-1915	155	3	,	,	PUNCT
fbem-1915	155	4	2022(10):96	2022(10):96	NUM
fbem-1915	155	5	-	-	SYM
fbem-1915	155	6	98	98	NUM
fbem-1915	155	7	.	.	PUNCT
fbem-1915	156	1	[	[	X
fbem-1915	156	2	11	11	NUM
fbem-1915	156	3	]	]	X
fbem-1915	156	4	peng	peng	PROPN
fbem-1915	156	5	qian	qian	PROPN
fbem-1915	156	6	.	.	PUNCT
fbem-1915	157	1	discussion	discussion	NOUN
fbem-1915	157	2	on	on	ADP
fbem-1915	157	3	common	common	ADJ
fbem-1915	157	4	problems	problem	NOUN
fbem-1915	157	5	and	and	CCONJ
fbem-1915	157	6	countermeasures	countermeasure	NOUN
fbem-1915	157	7	of	of	ADP
fbem-1915	157	8	hospital	hospital	NOUN
fbem-1915	157	9	accounting	accounting	NOUN
fbem-1915	157	10	informatization	informatization	NOUN
fbem-1915	157	11	construction	construction	NOUN
fbem-1915	157	12	in	in	ADP
fbem-1915	157	13	the	the	DET
fbem-1915	157	14	internet	internet	NOUN
fbem-1915	157	15	era	era	NOUN
fbem-1915	158	1	[	[	X
fbem-1915	158	2	j	j	X
fbem-1915	158	3	]	]	X
fbem-1915	158	4	.	.	PUNCT
fbem-1915	159	1	business	business	NOUN
fbem-1915	159	2	news	news	PROPN
fbem-1915	159	3	,	,	PUNCT
fbem-1915	159	4	2022(13	2022(13	NUM
fbem-1915	159	5	):	):	PUNCT
fbem-1915	159	6	25	25	NUM
fbem-1915	159	7	-	-	SYM
fbem-1915	159	8	28	28	NUM
fbem-1915	159	9	.	.	PUNCT
fbem-1915	160	1	[	[	X
fbem-1915	160	2	12	12	NUM
fbem-1915	160	3	]	]	X
fbem-1915	160	4	chen	chen	PROPN
fbem-1915	160	5	xianchuan	xianchuan	PROPN
fbem-1915	160	6	.	.	PUNCT
fbem-1915	161	1	research	research	NOUN
fbem-1915	161	2	on	on	ADP
fbem-1915	161	3	the	the	DET
fbem-1915	161	4	risk	risk	NOUN
fbem-1915	161	5	and	and	CCONJ
fbem-1915	161	6	prevention	prevention	NOUN
fbem-1915	161	7	of	of	ADP
fbem-1915	161	8	enterprise	enterprise	NOUN
fbem-1915	161	9	accounting	accounting	NOUN
fbem-1915	161	10	informatization	informatization	NOUN
fbem-1915	161	11	in	in	ADP
fbem-1915	161	12	the	the	DET
fbem-1915	161	13	era	era	NOUN
fbem-1915	161	14	of	of	ADP
fbem-1915	161	15	big	big	ADJ
fbem-1915	161	16	data	datum	NOUN
fbem-1915	162	1	[	[	X
fbem-1915	162	2	j	j	X
fbem-1915	162	3	]	]	X
fbem-1915	162	4	.	.	PUNCT
fbem-1915	163	1	accountants	accountant	NOUN
fbem-1915	163	2	,	,	PUNCT
fbem-1915	163	3	2021(20	2021(20	NUM
fbem-1915	163	4	):	):	PUNCT
fbem-1915	163	5	15	15	NUM
fbem-1915	163	6	-	-	SYM
fbem-1915	163	7	16	16	NUM
fbem-1915	163	8	.	.	PUNCT