id	sid	tid	token	lemma	pos
fbem-19723	1	1	frontiers	frontier	NOUN
fbem-19723	1	2	in	in	ADP
fbem-19723	1	3	business	business	NOUN
fbem-19723	1	4	,	,	PUNCT
fbem-19723	1	5	economics	economic	NOUN
fbem-19723	1	6	and	and	CCONJ
fbem-19723	1	7	management	management	NOUN
fbem-19723	1	8	issn	issn	PROPN
fbem-19723	1	9	:	:	PUNCT
fbem-19723	1	10	2766	2766	NUM
fbem-19723	1	11	-	-	PUNCT
fbem-19723	1	12	824x	824x	NUM
fbem-19723	1	13	|	|	ADJ
fbem-19723	1	14	vol	vol	NOUN
fbem-19723	1	15	.	.	PUNCT
fbem-19723	2	1	14	14	NUM
fbem-19723	2	2	,	,	PUNCT
fbem-19723	2	3	no	no	INTJ
fbem-19723	2	4	.	.	NOUN
fbem-19723	2	5	2	2	NUM
fbem-19723	2	6	,	,	PUNCT
fbem-19723	2	7	2024	2024	NUM
fbem-19723	2	8	184	184	NUM
fbem-19723	2	9	discussion	discussion	NOUN
fbem-19723	2	10	on	on	ADP
fbem-19723	2	11	the	the	DET
fbem-19723	2	12	optimization	optimization	NOUN
fbem-19723	2	13	strategies	strategy	NOUN
fbem-19723	2	14	for	for	ADP
fbem-19723	2	15	comprehensive	comprehensive	ADJ
fbem-19723	2	16	budget	budget	NOUN
fbem-19723	2	17	management	management	NOUN
fbem-19723	2	18	of	of	ADP
fbem-19723	2	19	media	medium	NOUN
fbem-19723	2	20	enterprises	enterprise	NOUN
fbem-19723	2	21	based	base	VERB
fbem-19723	2	22	on	on	ADP
fbem-19723	2	23	strategic	strategic	ADJ
fbem-19723	2	24	orientation	orientation	NOUN
fbem-19723	2	25	chengxuan	chengxuan	NOUN
fbem-19723	2	26	li1	li1	NOUN
fbem-19723	2	27	,	,	PUNCT
fbem-19723	2	28	a	a	DET
fbem-19723	2	29	1soochow	1soochow	NUM
fbem-19723	2	30	university	university	NOUN
fbem-19723	2	31	,	,	PUNCT
fbem-19723	2	32	suzhou	suzhou	PROPN
fbem-19723	2	33	,	,	PUNCT
fbem-19723	2	34	china	china	PROPN
fbem-19723	2	35	a2230170509@qq.com	a2230170509@qq.com	PROPN
fbem-19723	2	36	abstract	abstract	NOUN
fbem-19723	2	37	:	:	PUNCT
fbem-19723	2	38	in	in	ADP
fbem-19723	2	39	today	today	NOUN
fbem-19723	2	40	's	's	PART
fbem-19723	2	41	rapidly	rapidly	ADV
fbem-19723	2	42	developing	develop	VERB
fbem-19723	2	43	economic	economic	ADJ
fbem-19723	2	44	and	and	CCONJ
fbem-19723	2	45	social	social	ADJ
fbem-19723	2	46	environment	environment	NOUN
fbem-19723	2	47	,	,	PUNCT
fbem-19723	2	48	media	medium	NOUN
fbem-19723	2	49	enterprises	enterprise	NOUN
fbem-19723	2	50	face	face	VERB
fbem-19723	2	51	increasingly	increasingly	ADV
fbem-19723	2	52	fierce	fierce	ADJ
fbem-19723	2	53	market	market	NOUN
fbem-19723	2	54	competition	competition	NOUN
fbem-19723	2	55	and	and	CCONJ
fbem-19723	2	56	constantly	constantly	ADV
fbem-19723	2	57	changing	change	VERB
fbem-19723	2	58	market	market	NOUN
fbem-19723	2	59	environments	environment	NOUN
fbem-19723	2	60	.	.	PUNCT
fbem-19723	3	1	to	to	PART
fbem-19723	3	2	stand	stand	VERB
fbem-19723	3	3	firm	firm	ADJ
fbem-19723	3	4	and	and	CCONJ
fbem-19723	3	5	develop	develop	VERB
fbem-19723	3	6	steadily	steadily	ADV
fbem-19723	3	7	under	under	ADP
fbem-19723	3	8	such	such	DET
fbem-19723	3	9	a	a	DET
fbem-19723	3	10	backdrop	backdrop	NOUN
fbem-19723	3	11	,	,	PUNCT
fbem-19723	3	12	media	medium	NOUN
fbem-19723	3	13	enterprises	enterprise	NOUN
fbem-19723	3	14	should	should	AUX
fbem-19723	3	15	correctly	correctly	ADV
fbem-19723	3	16	recognize	recognize	VERB
fbem-19723	3	17	the	the	DET
fbem-19723	3	18	importance	importance	NOUN
fbem-19723	3	19	of	of	ADP
fbem-19723	3	20	comprehensive	comprehensive	ADJ
fbem-19723	3	21	budget	budget	NOUN
fbem-19723	3	22	management	management	NOUN
fbem-19723	3	23	.	.	PUNCT
fbem-19723	4	1	as	as	ADP
fbem-19723	4	2	an	an	DET
fbem-19723	4	3	effective	effective	ADJ
fbem-19723	4	4	management	management	NOUN
fbem-19723	4	5	tool	tool	NOUN
fbem-19723	4	6	,	,	PUNCT
fbem-19723	4	7	comprehensive	comprehensive	ADJ
fbem-19723	4	8	budget	budget	NOUN
fbem-19723	4	9	management	management	NOUN
fbem-19723	4	10	can	can	AUX
fbem-19723	4	11	help	help	VERB
fbem-19723	4	12	enterprises	enterprise	NOUN
fbem-19723	4	13	optimize	optimize	VERB
fbem-19723	4	14	resource	resource	NOUN
fbem-19723	4	15	allocation	allocation	NOUN
fbem-19723	4	16	,	,	PUNCT
fbem-19723	4	17	enhance	enhance	VERB
fbem-19723	4	18	operational	operational	ADJ
fbem-19723	4	19	efficiency	efficiency	NOUN
fbem-19723	4	20	,	,	PUNCT
fbem-19723	4	21	and	and	CCONJ
fbem-19723	4	22	thus	thus	ADV
fbem-19723	4	23	strengthen	strengthen	VERB
fbem-19723	4	24	their	their	PRON
fbem-19723	4	25	competitiveness	competitiveness	NOUN
fbem-19723	4	26	and	and	CCONJ
fbem-19723	4	27	adaptability	adaptability	NOUN
fbem-19723	4	28	.	.	PUNCT
fbem-19723	5	1	comprehensive	comprehensive	ADJ
fbem-19723	5	2	budget	budget	NOUN
fbem-19723	5	3	management	management	NOUN
fbem-19723	5	4	based	base	VERB
fbem-19723	5	5	on	on	ADP
fbem-19723	5	6	strategic	strategic	ADJ
fbem-19723	5	7	orientation	orientation	NOUN
fbem-19723	5	8	is	be	AUX
fbem-19723	5	9	key	key	ADJ
fbem-19723	5	10	to	to	ADP
fbem-19723	5	11	the	the	DET
fbem-19723	5	12	sustainable	sustainable	ADJ
fbem-19723	5	13	development	development	NOUN
fbem-19723	5	14	of	of	ADP
fbem-19723	5	15	media	medium	NOUN
fbem-19723	5	16	enterprises	enterprise	NOUN
fbem-19723	5	17	.	.	PUNCT
fbem-19723	6	1	strategic	strategic	ADJ
fbem-19723	6	2	orientation	orientation	NOUN
fbem-19723	6	3	emphasizes	emphasize	VERB
fbem-19723	6	4	that	that	SCONJ
fbem-19723	6	5	an	an	DET
fbem-19723	6	6	enterprise	enterprise	NOUN
fbem-19723	6	7	's	's	PART
fbem-19723	6	8	budget	budget	NOUN
fbem-19723	6	9	management	management	NOUN
fbem-19723	6	10	should	should	AUX
fbem-19723	6	11	be	be	AUX
fbem-19723	6	12	closely	closely	ADV
fbem-19723	6	13	integrated	integrate	VERB
fbem-19723	6	14	with	with	ADP
fbem-19723	6	15	its	its	PRON
fbem-19723	6	16	strategy	strategy	NOUN
fbem-19723	6	17	,	,	PUNCT
fbem-19723	6	18	ensuring	ensure	VERB
fbem-19723	6	19	that	that	SCONJ
fbem-19723	6	20	the	the	DET
fbem-19723	6	21	budget	budget	NOUN
fbem-19723	6	22	formulation	formulation	NOUN
fbem-19723	6	23	and	and	CCONJ
fbem-19723	6	24	execution	execution	NOUN
fbem-19723	6	25	align	align	NOUN
fbem-19723	6	26	with	with	ADP
fbem-19723	6	27	the	the	DET
fbem-19723	6	28	long	long	ADJ
fbem-19723	6	29	-	-	PUNCT
fbem-19723	6	30	term	term	NOUN
fbem-19723	6	31	development	development	NOUN
fbem-19723	6	32	goals	goal	NOUN
fbem-19723	6	33	of	of	ADP
fbem-19723	6	34	the	the	DET
fbem-19723	6	35	enterprise	enterprise	NOUN
fbem-19723	6	36	.	.	PUNCT
fbem-19723	7	1	by	by	ADP
fbem-19723	7	2	constructing	construct	VERB
fbem-19723	7	3	a	a	DET
fbem-19723	7	4	sound	sound	ADJ
fbem-19723	7	5	comprehensive	comprehensive	ADJ
fbem-19723	7	6	budget	budget	NOUN
fbem-19723	7	7	management	management	NOUN
fbem-19723	7	8	system	system	NOUN
fbem-19723	7	9	,	,	PUNCT
fbem-19723	7	10	media	medium	NOUN
fbem-19723	7	11	enterprises	enterprise	NOUN
fbem-19723	7	12	can	can	AUX
fbem-19723	7	13	ensure	ensure	VERB
fbem-19723	7	14	the	the	DET
fbem-19723	7	15	scientific	scientific	ADJ
fbem-19723	7	16	,	,	PUNCT
fbem-19723	7	17	rational	rational	ADJ
fbem-19723	7	18	,	,	PUNCT
fbem-19723	7	19	and	and	CCONJ
fbem-19723	7	20	operational	operational	ADJ
fbem-19723	7	21	nature	nature	NOUN
fbem-19723	7	22	of	of	ADP
fbem-19723	7	23	their	their	PRON
fbem-19723	7	24	budgets	budget	NOUN
fbem-19723	7	25	,	,	PUNCT
fbem-19723	7	26	thus	thus	ADV
fbem-19723	7	27	providing	provide	VERB
fbem-19723	7	28	a	a	DET
fbem-19723	7	29	strong	strong	ADJ
fbem-19723	7	30	guarantee	guarantee	NOUN
fbem-19723	7	31	for	for	ADP
fbem-19723	7	32	the	the	DET
fbem-19723	7	33	development	development	NOUN
fbem-19723	7	34	of	of	ADP
fbem-19723	7	35	the	the	DET
fbem-19723	7	36	enterprise	enterprise	NOUN
fbem-19723	7	37	.	.	PUNCT
fbem-19723	8	1	moreover	moreover	ADV
fbem-19723	8	2	,	,	PUNCT
fbem-19723	8	3	strengthening	strengthen	VERB
fbem-19723	8	4	internal	internal	ADJ
fbem-19723	8	5	control	control	NOUN
fbem-19723	8	6	is	be	AUX
fbem-19723	8	7	an	an	DET
fbem-19723	8	8	indispensable	indispensable	ADJ
fbem-19723	8	9	part	part	NOUN
fbem-19723	8	10	of	of	ADP
fbem-19723	8	11	comprehensive	comprehensive	ADJ
fbem-19723	8	12	budget	budget	NOUN
fbem-19723	8	13	management	management	NOUN
fbem-19723	8	14	for	for	ADP
fbem-19723	8	15	media	medium	NOUN
fbem-19723	8	16	enterprises	enterprise	NOUN
fbem-19723	8	17	.	.	PUNCT
fbem-19723	9	1	establishing	establish	VERB
fbem-19723	9	2	a	a	DET
fbem-19723	9	3	sound	sound	ADJ
fbem-19723	9	4	internal	internal	ADJ
fbem-19723	9	5	control	control	NOUN
fbem-19723	9	6	mechanism	mechanism	NOUN
fbem-19723	9	7	allows	allow	VERB
fbem-19723	9	8	media	medium	NOUN
fbem-19723	9	9	enterprises	enterprise	NOUN
fbem-19723	9	10	to	to	PART
fbem-19723	9	11	standardize	standardize	VERB
fbem-19723	9	12	the	the	DET
fbem-19723	9	13	budget	budget	NOUN
fbem-19723	9	14	execution	execution	NOUN
fbem-19723	9	15	process	process	NOUN
fbem-19723	9	16	,	,	PUNCT
fbem-19723	9	17	prevent	prevent	VERB
fbem-19723	9	18	budget	budget	NOUN
fbem-19723	9	19	overruns	overrun	NOUN
fbem-19723	9	20	and	and	CCONJ
fbem-19723	9	21	waste	waste	NOUN
fbem-19723	9	22	,	,	PUNCT
fbem-19723	9	23	ensure	ensure	VERB
fbem-19723	9	24	the	the	DET
fbem-19723	9	25	achievement	achievement	NOUN
fbem-19723	9	26	of	of	ADP
fbem-19723	9	27	budget	budget	NOUN
fbem-19723	9	28	goals	goal	NOUN
fbem-19723	9	29	,	,	PUNCT
fbem-19723	9	30	enhance	enhance	VERB
fbem-19723	9	31	the	the	DET
fbem-19723	9	32	enterprise	enterprise	NOUN
fbem-19723	9	33	's	's	PART
fbem-19723	9	34	risk	risk	NOUN
fbem-19723	9	35	management	management	NOUN
fbem-19723	9	36	capability	capability	NOUN
fbem-19723	9	37	,	,	PUNCT
fbem-19723	9	38	and	and	CCONJ
fbem-19723	9	39	help	help	VERB
fbem-19723	9	40	the	the	DET
fbem-19723	9	41	enterprise	enterprise	NOUN
fbem-19723	9	42	respond	respond	VERB
fbem-19723	9	43	to	to	ADP
fbem-19723	9	44	various	various	ADJ
fbem-19723	9	45	risks	risk	NOUN
fbem-19723	9	46	and	and	CCONJ
fbem-19723	9	47	challenges	challenge	NOUN
fbem-19723	9	48	in	in	ADP
fbem-19723	9	49	a	a	DET
fbem-19723	9	50	timely	timely	ADJ
fbem-19723	9	51	manner	manner	NOUN
fbem-19723	9	52	.	.	PUNCT
fbem-19723	10	1	keywords	keyword	NOUN
fbem-19723	10	2	:	:	PUNCT
fbem-19723	10	3	strategic	strategic	ADJ
fbem-19723	10	4	orientation	orientation	NOUN
fbem-19723	10	5	,	,	PUNCT
fbem-19723	10	6	media	medium	NOUN
fbem-19723	10	7	enterprises	enterprise	NOUN
fbem-19723	10	8	,	,	PUNCT
fbem-19723	10	9	comprehensive	comprehensive	ADJ
fbem-19723	10	10	budget	budget	NOUN
fbem-19723	10	11	management	management	NOUN
fbem-19723	10	12	.	.	PUNCT
fbem-19723	11	1	1	1	X
fbem-19723	11	2	.	.	X
fbem-19723	11	3	introduction	introduction	NOUN
fbem-19723	11	4	as	as	ADP
fbem-19723	11	5	aggregators	aggregator	NOUN
fbem-19723	11	6	of	of	ADP
fbem-19723	11	7	mass	mass	ADJ
fbem-19723	11	8	communication	communication	NOUN
fbem-19723	11	9	media	medium	NOUN
fbem-19723	11	10	,	,	PUNCT
fbem-19723	11	11	media	medium	NOUN
fbem-19723	11	12	enterprises	enterprise	NOUN
fbem-19723	11	13	form	form	VERB
fbem-19723	11	14	a	a	DET
fbem-19723	11	15	vast	vast	ADJ
fbem-19723	11	16	and	and	CCONJ
fbem-19723	11	17	complex	complex	ADJ
fbem-19723	11	18	industrial	industrial	ADJ
fbem-19723	11	19	system	system	NOUN
fbem-19723	11	20	.	.	PUNCT
fbem-19723	12	1	this	this	DET
fbem-19723	12	2	system	system	NOUN
fbem-19723	12	3	spans	span	VERB
fbem-19723	12	4	from	from	ADP
fbem-19723	12	5	media	medium	NOUN
fbem-19723	12	6	information	information	NOUN
fbem-19723	12	7	services	service	NOUN
fbem-19723	12	8	to	to	ADP
fbem-19723	12	9	media	media	NOUN
fbem-19723	12	10	production	production	NOUN
fbem-19723	12	11	,	,	PUNCT
fbem-19723	12	12	and	and	CCONJ
fbem-19723	12	13	to	to	ADP
fbem-19723	12	14	information	information	NOUN
fbem-19723	12	15	resource	resource	NOUN
fbem-19723	12	16	services	service	NOUN
fbem-19723	12	17	,	,	PUNCT
fbem-19723	12	18	encompassing	encompass	VERB
fbem-19723	12	19	multiple	multiple	ADJ
fbem-19723	12	20	subsystems	subsystem	NOUN
fbem-19723	12	21	,	,	PUNCT
fbem-19723	12	22	each	each	PRON
fbem-19723	12	23	bearing	bear	VERB
fbem-19723	12	24	different	different	ADJ
fbem-19723	12	25	functions	function	NOUN
fbem-19723	12	26	and	and	CCONJ
fbem-19723	12	27	responsibilities	responsibility	NOUN
fbem-19723	12	28	,	,	PUNCT
fbem-19723	12	29	together	together	ADV
fbem-19723	12	30	constituting	constitute	VERB
fbem-19723	12	31	the	the	DET
fbem-19723	12	32	complete	complete	ADJ
fbem-19723	12	33	framework	framework	NOUN
fbem-19723	12	34	of	of	ADP
fbem-19723	12	35	media	medium	NOUN
fbem-19723	12	36	enterprises	enterprise	NOUN
fbem-19723	12	37	.	.	PUNCT
fbem-19723	13	1	entering	enter	VERB
fbem-19723	13	2	the	the	DET
fbem-19723	13	3	21st	21st	ADJ
fbem-19723	13	4	century	century	NOUN
fbem-19723	13	5	,	,	PUNCT
fbem-19723	13	6	china	china	PROPN
fbem-19723	13	7	's	's	PART
fbem-19723	13	8	media	media	NOUN
fbem-19723	13	9	industry	industry	NOUN
fbem-19723	13	10	has	have	AUX
fbem-19723	13	11	embraced	embrace	VERB
fbem-19723	13	12	new	new	ADJ
fbem-19723	13	13	development	development	NOUN
fbem-19723	13	14	opportunities	opportunity	NOUN
fbem-19723	13	15	.	.	PUNCT
fbem-19723	14	1	with	with	ADP
fbem-19723	14	2	continuous	continuous	ADJ
fbem-19723	14	3	advancements	advancement	NOUN
fbem-19723	14	4	in	in	ADP
fbem-19723	14	5	technology	technology	NOUN
fbem-19723	14	6	and	and	CCONJ
fbem-19723	14	7	rapid	rapid	ADJ
fbem-19723	14	8	socio	socio	NOUN
fbem-19723	14	9	-	-	PUNCT
fbem-19723	14	10	economic	economic	ADJ
fbem-19723	14	11	development	development	NOUN
fbem-19723	14	12	,	,	PUNCT
fbem-19723	14	13	a	a	DET
fbem-19723	14	14	surge	surge	NOUN
fbem-19723	14	15	of	of	ADP
fbem-19723	14	16	media	medium	NOUN
fbem-19723	14	17	enterprises	enterprise	NOUN
fbem-19723	14	18	has	have	AUX
fbem-19723	14	19	emerged	emerge	VERB
fbem-19723	14	20	,	,	PUNCT
fbem-19723	14	21	injecting	inject	VERB
fbem-19723	14	22	new	new	ADJ
fbem-19723	14	23	vitality	vitality	NOUN
fbem-19723	14	24	into	into	ADP
fbem-19723	14	25	china	china	PROPN
fbem-19723	14	26	's	's	PART
fbem-19723	14	27	cultural	cultural	ADJ
fbem-19723	14	28	exchange	exchange	NOUN
fbem-19723	14	29	and	and	CCONJ
fbem-19723	14	30	dissemination[1	dissemination[1	PROPN
fbem-19723	14	31	-	-	PUNCT
fbem-19723	14	32	2	2	NUM
fbem-19723	14	33	]	]	PUNCT
fbem-19723	14	34	.	.	PUNCT
fbem-19723	15	1	these	these	DET
fbem-19723	15	2	enterprises	enterprise	NOUN
fbem-19723	15	3	,	,	PUNCT
fbem-19723	15	4	utilizing	utilize	VERB
fbem-19723	15	5	modern	modern	ADJ
fbem-19723	15	6	communication	communication	NOUN
fbem-19723	15	7	means	mean	NOUN
fbem-19723	15	8	and	and	CCONJ
fbem-19723	15	9	diverse	diverse	ADJ
fbem-19723	15	10	media	medium	NOUN
fbem-19723	15	11	channels	channel	NOUN
fbem-19723	15	12	,	,	PUNCT
fbem-19723	15	13	deliver	deliver	VERB
fbem-19723	15	14	rich	rich	ADJ
fbem-19723	15	15	cultural	cultural	ADJ
fbem-19723	15	16	content	content	NOUN
fbem-19723	15	17	to	to	ADP
fbem-19723	15	18	a	a	DET
fbem-19723	15	19	broad	broad	ADJ
fbem-19723	15	20	audience	audience	NOUN
fbem-19723	15	21	,	,	PUNCT
fbem-19723	15	22	enriching	enrich	VERB
fbem-19723	15	23	people	people	NOUN
fbem-19723	15	24	's	's	PART
fbem-19723	15	25	spiritual	spiritual	ADJ
fbem-19723	15	26	and	and	CCONJ
fbem-19723	15	27	cultural	cultural	ADJ
fbem-19723	15	28	lives	life	NOUN
fbem-19723	15	29	,	,	PUNCT
fbem-19723	15	30	and	and	CCONJ
fbem-19723	15	31	promoting	promote	VERB
fbem-19723	15	32	the	the	DET
fbem-19723	15	33	exchange	exchange	NOUN
fbem-19723	15	34	and	and	CCONJ
fbem-19723	15	35	integration	integration	NOUN
fbem-19723	15	36	of	of	ADP
fbem-19723	15	37	different	different	ADJ
fbem-19723	15	38	cultures	culture	NOUN
fbem-19723	15	39	.	.	PUNCT
fbem-19723	16	1	however	however	ADV
fbem-19723	16	2	,	,	PUNCT
fbem-19723	16	3	with	with	ADP
fbem-19723	16	4	the	the	DET
fbem-19723	16	5	continuous	continuous	ADJ
fbem-19723	16	6	increase	increase	NOUN
fbem-19723	16	7	of	of	ADP
fbem-19723	16	8	media	medium	NOUN
fbem-19723	16	9	enterprises	enterprise	NOUN
fbem-19723	16	10	and	and	CCONJ
fbem-19723	16	11	intensifying	intensify	VERB
fbem-19723	16	12	market	market	NOUN
fbem-19723	16	13	competition	competition	NOUN
fbem-19723	16	14	,	,	PUNCT
fbem-19723	16	15	the	the	DET
fbem-19723	16	16	media	media	NOUN
fbem-19723	16	17	industry	industry	NOUN
fbem-19723	16	18	faces	face	VERB
fbem-19723	16	19	many	many	ADJ
fbem-19723	16	20	developmental	developmental	ADJ
fbem-19723	16	21	challenges	challenge	NOUN
fbem-19723	16	22	.	.	PUNCT
fbem-19723	17	1	the	the	DET
fbem-19723	17	2	integration	integration	NOUN
fbem-19723	17	3	of	of	ADP
fbem-19723	17	4	strategic	strategic	ADJ
fbem-19723	17	5	orientation	orientation	NOUN
fbem-19723	17	6	and	and	CCONJ
fbem-19723	17	7	comprehensive	comprehensive	ADJ
fbem-19723	17	8	budget	budget	NOUN
fbem-19723	17	9	management	management	NOUN
fbem-19723	17	10	provides	provide	VERB
fbem-19723	17	11	new	new	ADJ
fbem-19723	17	12	thoughts	thought	NOUN
fbem-19723	17	13	for	for	ADP
fbem-19723	17	14	the	the	DET
fbem-19723	17	15	development	development	NOUN
fbem-19723	17	16	of	of	ADP
fbem-19723	17	17	media	medium	NOUN
fbem-19723	17	18	enterprises	enterprise	NOUN
fbem-19723	17	19	.	.	PUNCT
fbem-19723	18	1	by	by	ADP
fbem-19723	18	2	closely	closely	ADV
fbem-19723	18	3	aligning	align	VERB
fbem-19723	18	4	corporate	corporate	ADJ
fbem-19723	18	5	strategy	strategy	NOUN
fbem-19723	18	6	with	with	ADP
fbem-19723	18	7	budget	budget	NOUN
fbem-19723	18	8	management	management	NOUN
fbem-19723	18	9	,	,	PUNCT
fbem-19723	18	10	media	medium	NOUN
fbem-19723	18	11	enterprises	enterprise	NOUN
fbem-19723	18	12	can	can	AUX
fbem-19723	18	13	better	well	ADV
fbem-19723	18	14	grasp	grasp	VERB
fbem-19723	18	15	market	market	NOUN
fbem-19723	18	16	trends	trend	NOUN
fbem-19723	18	17	,	,	PUNCT
fbem-19723	18	18	optimize	optimize	VERB
fbem-19723	18	19	resource	resource	NOUN
fbem-19723	18	20	allocation	allocation	NOUN
fbem-19723	18	21	,	,	PUNCT
fbem-19723	18	22	and	and	CCONJ
fbem-19723	18	23	improve	improve	VERB
fbem-19723	18	24	operational	operational	ADJ
fbem-19723	18	25	efficiency	efficiency	NOUN
fbem-19723	18	26	.	.	PUNCT
fbem-19723	19	1	comprehensive	comprehensive	ADJ
fbem-19723	19	2	budget	budget	NOUN
fbem-19723	19	3	management	management	NOUN
fbem-19723	19	4	also	also	ADV
fbem-19723	19	5	helps	help	VERB
fbem-19723	19	6	enterprises	enterprise	NOUN
fbem-19723	19	7	achieve	achieve	VERB
fbem-19723	19	8	risk	risk	NOUN
fbem-19723	19	9	early	early	ADJ
fbem-19723	19	10	warning	warning	NOUN
fbem-19723	19	11	and	and	CCONJ
fbem-19723	19	12	control	control	NOUN
fbem-19723	19	13	,	,	PUNCT
fbem-19723	19	14	ensuring	ensure	VERB
fbem-19723	19	15	stable	stable	ADJ
fbem-19723	19	16	development	development	NOUN
fbem-19723	19	17	,	,	PUNCT
fbem-19723	19	18	and	and	CCONJ
fbem-19723	19	19	making	make	VERB
fbem-19723	19	20	greater	great	ADJ
fbem-19723	19	21	contributions	contribution	NOUN
fbem-19723	19	22	to	to	ADP
fbem-19723	19	23	china	china	PROPN
fbem-19723	19	24	's	's	PART
fbem-19723	19	25	cultural	cultural	ADJ
fbem-19723	19	26	exchange	exchange	NOUN
fbem-19723	19	27	and	and	CCONJ
fbem-19723	19	28	dissemination	dissemination	NOUN
fbem-19723	19	29	efforts	effort	NOUN
fbem-19723	19	30	.	.	PUNCT
fbem-19723	20	1	2	2	X
fbem-19723	20	2	.	.	X
fbem-19723	20	3	current	current	ADJ
fbem-19723	20	4	issues	issue	NOUN
fbem-19723	20	5	in	in	ADP
fbem-19723	20	6	comprehensive	comprehensive	ADJ
fbem-19723	20	7	budget	budget	NOUN
fbem-19723	20	8	management	management	NOUN
fbem-19723	20	9	of	of	ADP
fbem-19723	20	10	media	medium	NOUN
fbem-19723	20	11	enterprises	enterprise	NOUN
fbem-19723	20	12	2.1	2.1	NUM
fbem-19723	20	13	.	.	PUNCT
fbem-19723	20	14	limited	limit	VERB
fbem-19723	20	15	understanding	understanding	NOUN
fbem-19723	20	16	of	of	ADP
fbem-19723	20	17	comprehensive	comprehensive	ADJ
fbem-19723	20	18	budget	budget	NOUN
fbem-19723	20	19	management	management	NOUN
fbem-19723	20	20	bound	bind	VERB
fbem-19723	20	21	by	by	ADP
fbem-19723	20	22	traditional	traditional	ADJ
fbem-19723	20	23	management	management	NOUN
fbem-19723	20	24	concepts	concept	NOUN
fbem-19723	20	25	,	,	PUNCT
fbem-19723	20	26	many	many	ADJ
fbem-19723	20	27	media	medium	NOUN
fbem-19723	20	28	enterprises	enterprise	NOUN
fbem-19723	20	29	focus	focus	VERB
fbem-19723	20	30	too	too	ADV
fbem-19723	20	31	much	much	ADV
fbem-19723	20	32	on	on	ADP
fbem-19723	20	33	product	product	NOUN
fbem-19723	20	34	production	production	NOUN
fbem-19723	20	35	,	,	PUNCT
fbem-19723	20	36	market	market	NOUN
fbem-19723	20	37	promotion	promotion	NOUN
fbem-19723	20	38	,	,	PUNCT
fbem-19723	20	39	and	and	CCONJ
fbem-19723	20	40	other	other	ADJ
fbem-19723	20	41	operational	operational	ADJ
fbem-19723	20	42	aspects	aspect	NOUN
fbem-19723	20	43	,	,	PUNCT
fbem-19723	20	44	underestimating	underestimate	VERB
fbem-19723	20	45	the	the	DET
fbem-19723	20	46	importance	importance	NOUN
fbem-19723	20	47	of	of	ADP
fbem-19723	20	48	comprehensive	comprehensive	ADJ
fbem-19723	20	49	budget	budget	NOUN
fbem-19723	20	50	management	management	NOUN
fbem-19723	20	51	.	.	PUNCT
fbem-19723	21	1	although	although	SCONJ
fbem-19723	21	2	some	some	DET
fbem-19723	21	3	enterprises	enterprise	NOUN
fbem-19723	21	4	have	have	AUX
fbem-19723	21	5	initiated	initiate	VERB
fbem-19723	21	6	budget	budget	NOUN
fbem-19723	21	7	management	management	NOUN
fbem-19723	21	8	,	,	PUNCT
fbem-19723	21	9	it	it	PRON
fbem-19723	21	10	is	be	AUX
fbem-19723	21	11	often	often	ADV
fbem-19723	21	12	carried	carry	VERB
fbem-19723	21	13	out	out	ADP
fbem-19723	21	14	solely	solely	ADV
fbem-19723	21	15	by	by	ADP
fbem-19723	21	16	the	the	DET
fbem-19723	21	17	finance	finance	NOUN
fbem-19723	21	18	department	department	NOUN
fbem-19723	21	19	,	,	PUNCT
fbem-19723	21	20	with	with	ADP
fbem-19723	21	21	a	a	DET
fbem-19723	21	22	lack	lack	NOUN
fbem-19723	21	23	of	of	ADP
fbem-19723	21	24	participation	participation	NOUN
fbem-19723	21	25	and	and	CCONJ
fbem-19723	21	26	cooperation	cooperation	NOUN
fbem-19723	21	27	from	from	ADP
fbem-19723	21	28	other	other	ADJ
fbem-19723	21	29	departments	department	NOUN
fbem-19723	21	30	,	,	PUNCT
fbem-19723	21	31	leading	lead	VERB
fbem-19723	21	32	to	to	ADP
fbem-19723	21	33	incomplete	incomplete	ADJ
fbem-19723	21	34	information	information	NOUN
fbem-19723	21	35	collection	collection	NOUN
fbem-19723	21	36	,	,	PUNCT
fbem-19723	21	37	biased	biased	ADJ
fbem-19723	21	38	scheme	scheme	NOUN
fbem-19723	21	39	formulation	formulation	NOUN
fbem-19723	21	40	,	,	PUNCT
fbem-19723	21	41	and	and	CCONJ
fbem-19723	21	42	reduced	reduced	ADJ
fbem-19723	21	43	timeliness	timeliness	NOUN
fbem-19723	21	44	of	of	ADP
fbem-19723	21	45	budget	budget	NOUN
fbem-19723	21	46	management	management	NOUN
fbem-19723	21	47	work	work	NOUN
fbem-19723	21	48	.	.	PUNCT
fbem-19723	22	1	finance	finance	NOUN
fbem-19723	22	2	personnel	personnel	NOUN
fbem-19723	22	3	,	,	PUNCT
fbem-19723	22	4	despite	despite	SCONJ
fbem-19723	22	5	their	their	PRON
fbem-19723	22	6	proficiency	proficiency	NOUN
fbem-19723	22	7	in	in	ADP
fbem-19723	22	8	finance	finance	NOUN
fbem-19723	22	9	,	,	PUNCT
fbem-19723	22	10	may	may	AUX
fbem-19723	22	11	lack	lack	VERB
fbem-19723	22	12	a	a	DET
fbem-19723	22	13	deep	deep	ADJ
fbem-19723	22	14	understanding	understanding	NOUN
fbem-19723	22	15	of	of	ADP
fbem-19723	22	16	media	medium	NOUN
fbem-19723	22	17	business	business	NOUN
fbem-19723	22	18	,	,	PUNCT
fbem-19723	22	19	making	make	VERB
fbem-19723	22	20	it	it	PRON
fbem-19723	22	21	difficult	difficult	ADJ
fbem-19723	22	22	to	to	PART
fbem-19723	22	23	accurately	accurately	ADV
fbem-19723	22	24	grasp	grasp	VERB
fbem-19723	22	25	the	the	DET
fbem-19723	22	26	operational	operational	ADJ
fbem-19723	22	27	reality	reality	NOUN
fbem-19723	22	28	of	of	ADP
fbem-19723	22	29	frontend	frontend	NOUN
fbem-19723	22	30	departments	department	NOUN
fbem-19723	22	31	.	.	PUNCT
fbem-19723	23	1	due	due	ADP
fbem-19723	23	2	to	to	ADP
fbem-19723	23	3	the	the	DET
fbem-19723	23	4	lack	lack	NOUN
fbem-19723	23	5	of	of	ADP
fbem-19723	23	6	cross	cross	ADJ
fbem-19723	23	7	-	-	ADJ
fbem-19723	23	8	departmental	departmental	ADJ
fbem-19723	23	9	collaboration	collaboration	NOUN
fbem-19723	23	10	and	and	CCONJ
fbem-19723	23	11	smooth	smooth	ADJ
fbem-19723	23	12	information	information	NOUN
fbem-19723	23	13	flow	flow	NOUN
fbem-19723	23	14	,	,	PUNCT
fbem-19723	23	15	budget	budget	NOUN
fbem-19723	23	16	management	management	NOUN
fbem-19723	23	17	struggles	struggle	VERB
fbem-19723	23	18	to	to	PART
fbem-19723	23	19	obtain	obtain	VERB
fbem-19723	23	20	comprehensive	comprehensive	ADJ
fbem-19723	23	21	and	and	CCONJ
fbem-19723	23	22	accurate	accurate	ADJ
fbem-19723	23	23	data	data	NOUN
fbem-19723	23	24	support	support	NOUN
fbem-19723	23	25	.	.	PUNCT
fbem-19723	24	1	this	this	DET
fbem-19723	24	2	isolated	isolated	ADJ
fbem-19723	24	3	state	state	NOUN
fbem-19723	24	4	hinders	hinder	VERB
fbem-19723	24	5	the	the	DET
fbem-19723	24	6	effectiveness	effectiveness	NOUN
fbem-19723	24	7	of	of	ADP
fbem-19723	24	8	budget	budget	NOUN
fbem-19723	24	9	management	management	NOUN
fbem-19723	24	10	and	and	CCONJ
fbem-19723	24	11	its	its	PRON
fbem-19723	24	12	crucial	crucial	ADJ
fbem-19723	24	13	role	role	NOUN
fbem-19723	24	14	in	in	ADP
fbem-19723	24	15	enterprise	enterprise	NOUN
fbem-19723	24	16	resource	resource	NOUN
fbem-19723	24	17	allocation	allocation	NOUN
fbem-19723	24	18	and	and	CCONJ
fbem-19723	24	19	decision	decision	NOUN
fbem-19723	24	20	support	support	NOUN
fbem-19723	24	21	.	.	PUNCT
fbem-19723	25	1	2.2	2.2	NUM
fbem-19723	25	2	.	.	PUNCT
fbem-19723	25	3	lack	lack	NOUN
fbem-19723	25	4	of	of	ADP
fbem-19723	25	5	a	a	DET
fbem-19723	25	6	sound	sound	ADJ
fbem-19723	25	7	management	management	NOUN
fbem-19723	25	8	system	system	NOUN
fbem-19723	25	9	comprehensive	comprehensive	ADJ
fbem-19723	25	10	budget	budget	NOUN
fbem-19723	25	11	management	management	NOUN
fbem-19723	25	12	is	be	AUX
fbem-19723	25	13	crucial	crucial	ADJ
fbem-19723	25	14	in	in	ADP
fbem-19723	25	15	media	medium	NOUN
fbem-19723	25	16	enterprises	enterprise	NOUN
fbem-19723	25	17	,	,	PUNCT
fbem-19723	25	18	and	and	CCONJ
fbem-19723	25	19	the	the	DET
fbem-19723	25	20	establishment	establishment	NOUN
fbem-19723	25	21	of	of	ADP
fbem-19723	25	22	organizational	organizational	ADJ
fbem-19723	25	23	departments	department	NOUN
fbem-19723	25	24	is	be	AUX
fbem-19723	25	25	key	key	ADJ
fbem-19723	25	26	to	to	ADP
fbem-19723	25	27	its	its	PRON
fbem-19723	25	28	effective	effective	ADJ
fbem-19723	25	29	implementation	implementation	NOUN
fbem-19723	25	30	.	.	PUNCT
fbem-19723	26	1	currently	currently	ADV
fbem-19723	26	2	,	,	PUNCT
fbem-19723	26	3	many	many	ADJ
fbem-19723	26	4	media	medium	NOUN
fbem-19723	26	5	enterprises	enterprise	NOUN
fbem-19723	26	6	have	have	VERB
fbem-19723	26	7	issues	issue	NOUN
fbem-19723	26	8	with	with	ADP
fbem-19723	26	9	department	department	NOUN
fbem-19723	26	10	setup	setup	NOUN
fbem-19723	26	11	,	,	PUNCT
fbem-19723	26	12	lacking	lack	VERB
fbem-19723	26	13	independent	independent	ADJ
fbem-19723	26	14	budget	budget	NOUN
fbem-19723	26	15	management	management	NOUN
fbem-19723	26	16	departments	department	NOUN
fbem-19723	26	17	,	,	PUNCT
fbem-19723	26	18	leading	lead	VERB
fbem-19723	26	19	to	to	ADP
fbem-19723	26	20	improper	improper	ADJ
fbem-19723	26	21	execution	execution	NOUN
fbem-19723	26	22	of	of	ADP
fbem-19723	26	23	early	early	ADJ
fbem-19723	26	24	-	-	PUNCT
fbem-19723	26	25	stage	stage	NOUN
fbem-19723	26	26	budget	budget	NOUN
fbem-19723	26	27	planning	planning	NOUN
fbem-19723	26	28	185	185	NUM
fbem-19723	26	29	and	and	CCONJ
fbem-19723	26	30	process	process	NOUN
fbem-19723	26	31	control	control	NOUN
fbem-19723	26	32	,	,	PUNCT
fbem-19723	26	33	making	make	VERB
fbem-19723	26	34	the	the	DET
fbem-19723	26	35	workflow	workflow	NOUN
fbem-19723	26	36	loose	loose	ADJ
fbem-19723	26	37	and	and	CCONJ
fbem-19723	26	38	disordered	disorder	VERB
fbem-19723	26	39	,	,	PUNCT
fbem-19723	26	40	and	and	CCONJ
fbem-19723	26	41	personnel	personnel	NOUN
fbem-19723	26	42	behavior	behavior	NOUN
fbem-19723	26	43	lacks	lack	VERB
fbem-19723	26	44	effective	effective	ADJ
fbem-19723	26	45	restraint	restraint	NOUN
fbem-19723	26	46	.	.	PUNCT
fbem-19723	27	1	the	the	DET
fbem-19723	27	2	absence	absence	NOUN
fbem-19723	27	3	of	of	ADP
fbem-19723	27	4	specialized	specialized	ADJ
fbem-19723	27	5	budget	budget	NOUN
fbem-19723	27	6	management	management	NOUN
fbem-19723	27	7	departments	department	NOUN
fbem-19723	27	8	makes	make	VERB
fbem-19723	27	9	it	it	PRON
fbem-19723	27	10	difficult	difficult	ADJ
fbem-19723	27	11	to	to	PART
fbem-19723	27	12	ensure	ensure	VERB
fbem-19723	27	13	the	the	DET
fbem-19723	27	14	professionalism	professionalism	NOUN
fbem-19723	27	15	and	and	CCONJ
fbem-19723	27	16	systematic	systematic	ADJ
fbem-19723	27	17	nature	nature	NOUN
fbem-19723	27	18	of	of	ADP
fbem-19723	27	19	budget	budget	NOUN
fbem-19723	27	20	management	management	NOUN
fbem-19723	27	21	work	work	NOUN
fbem-19723	27	22	.	.	PUNCT
fbem-19723	28	1	the	the	DET
fbem-19723	28	2	formulation	formulation	NOUN
fbem-19723	28	3	of	of	ADP
fbem-19723	28	4	budget	budget	NOUN
fbem-19723	28	5	schemes	scheme	NOUN
fbem-19723	28	6	may	may	AUX
fbem-19723	28	7	lack	lack	VERB
fbem-19723	28	8	scientific	scientific	ADJ
fbem-19723	28	9	basis	basis	NOUN
fbem-19723	28	10	,	,	PUNCT
fbem-19723	28	11	and	and	CCONJ
fbem-19723	28	12	deviations	deviation	NOUN
fbem-19723	28	13	and	and	CCONJ
fbem-19723	28	14	loopholes	loophole	NOUN
fbem-19723	28	15	may	may	AUX
fbem-19723	28	16	occur	occur	VERB
fbem-19723	28	17	during	during	ADP
fbem-19723	28	18	execution[3	execution[3	PROPN
fbem-19723	28	19	]	]	PUNCT
fbem-19723	28	20	.	.	PUNCT
fbem-19723	29	1	this	this	PRON
fbem-19723	29	2	directly	directly	ADV
fbem-19723	29	3	affects	affect	VERB
fbem-19723	29	4	the	the	DET
fbem-19723	29	5	accuracy	accuracy	NOUN
fbem-19723	29	6	and	and	CCONJ
fbem-19723	29	7	effectiveness	effectiveness	NOUN
fbem-19723	29	8	of	of	ADP
fbem-19723	29	9	the	the	DET
fbem-19723	29	10	budget	budget	NOUN
fbem-19723	29	11	,	,	PUNCT
fbem-19723	29	12	potentially	potentially	ADV
fbem-19723	29	13	leading	lead	VERB
fbem-19723	29	14	to	to	ADP
fbem-19723	29	15	resource	resource	NOUN
fbem-19723	29	16	waste	waste	NOUN
fbem-19723	29	17	and	and	CCONJ
fbem-19723	29	18	increased	increase	VERB
fbem-19723	29	19	risk	risk	NOUN
fbem-19723	29	20	.	.	PUNCT
fbem-19723	30	1	therefore	therefore	ADV
fbem-19723	30	2	,	,	PUNCT
fbem-19723	30	3	media	medium	NOUN
fbem-19723	30	4	enterprises	enterprise	NOUN
fbem-19723	30	5	should	should	AUX
fbem-19723	30	6	place	place	VERB
fbem-19723	30	7	high	high	ADJ
fbem-19723	30	8	importance	importance	NOUN
fbem-19723	30	9	on	on	ADP
fbem-19723	30	10	the	the	DET
fbem-19723	30	11	construction	construction	NOUN
fbem-19723	30	12	of	of	ADP
fbem-19723	30	13	budget	budget	NOUN
fbem-19723	30	14	management	management	NOUN
fbem-19723	30	15	departments	department	NOUN
fbem-19723	30	16	,	,	PUNCT
fbem-19723	30	17	ensuring	ensure	VERB
fbem-19723	30	18	their	their	PRON
fbem-19723	30	19	independence	independence	NOUN
fbem-19723	30	20	and	and	CCONJ
fbem-19723	30	21	professionalism	professionalism	NOUN
fbem-19723	30	22	,	,	PUNCT
fbem-19723	30	23	to	to	PART
fbem-19723	30	24	promote	promote	VERB
fbem-19723	30	25	the	the	DET
fbem-19723	30	26	effective	effective	ADJ
fbem-19723	30	27	progress	progress	NOUN
fbem-19723	30	28	of	of	ADP
fbem-19723	30	29	various	various	ADJ
fbem-19723	30	30	tasks	task	NOUN
fbem-19723	30	31	,	,	PUNCT
fbem-19723	30	32	thereby	thereby	ADV
fbem-19723	30	33	enhancing	enhance	VERB
fbem-19723	30	34	the	the	DET
fbem-19723	30	35	overall	overall	ADJ
fbem-19723	30	36	management	management	NOUN
fbem-19723	30	37	level	level	NOUN
fbem-19723	30	38	and	and	CCONJ
fbem-19723	30	39	economic	economic	ADJ
fbem-19723	30	40	benefits	benefit	NOUN
fbem-19723	30	41	of	of	ADP
fbem-19723	30	42	the	the	DET
fbem-19723	30	43	enterprise	enterprise	NOUN
fbem-19723	30	44	.	.	PUNCT
fbem-19723	31	1	2.3	2.3	NUM
fbem-19723	31	2	.	.	PUNCT
fbem-19723	31	3	lack	lack	NOUN
fbem-19723	31	4	of	of	ADP
fbem-19723	31	5	budget	budget	NOUN
fbem-19723	31	6	management	management	NOUN
fbem-19723	31	7	institutions	institution	NOUN
fbem-19723	31	8	media	medium	NOUN
fbem-19723	31	9	enterprises	enterprise	NOUN
fbem-19723	31	10	currently	currently	ADV
fbem-19723	31	11	encounter	encounter	VERB
fbem-19723	31	12	bottlenecks	bottleneck	NOUN
fbem-19723	31	13	in	in	ADP
fbem-19723	31	14	institutional	institutional	ADJ
fbem-19723	31	15	construction	construction	NOUN
fbem-19723	31	16	for	for	ADP
fbem-19723	31	17	comprehensive	comprehensive	ADJ
fbem-19723	31	18	budget	budget	NOUN
fbem-19723	31	19	management	management	NOUN
fbem-19723	31	20	.	.	PUNCT
fbem-19723	32	1	due	due	ADP
fbem-19723	32	2	to	to	ADP
fbem-19723	32	3	a	a	DET
fbem-19723	32	4	shift	shift	NOUN
fbem-19723	32	5	away	away	ADV
fbem-19723	32	6	from	from	ADP
fbem-19723	32	7	management	management	NOUN
fbem-19723	32	8	focus	focus	NOUN
fbem-19723	32	9	,	,	PUNCT
fbem-19723	32	10	institutional	institutional	ADJ
fbem-19723	32	11	construction	construction	NOUN
fbem-19723	32	12	has	have	AUX
fbem-19723	32	13	not	not	PART
fbem-19723	32	14	kept	keep	VERB
fbem-19723	32	15	pace	pace	NOUN
fbem-19723	32	16	with	with	ADP
fbem-19723	32	17	the	the	DET
fbem-19723	32	18	times	time	NOUN
fbem-19723	32	19	,	,	PUNCT
fbem-19723	32	20	with	with	ADP
fbem-19723	32	21	the	the	DET
fbem-19723	32	22	existing	exist	VERB
fbem-19723	32	23	system	system	NOUN
fbem-19723	32	24	lacking	lack	VERB
fbem-19723	32	25	optimization	optimization	NOUN
fbem-19723	32	26	and	and	CCONJ
fbem-19723	32	27	innovation	innovation	NOUN
fbem-19723	32	28	,	,	PUNCT
fbem-19723	32	29	unable	unable	ADJ
fbem-19723	32	30	to	to	PART
fbem-19723	32	31	meet	meet	VERB
fbem-19723	32	32	the	the	DET
fbem-19723	32	33	actual	actual	ADJ
fbem-19723	32	34	development	development	NOUN
fbem-19723	32	35	needs	need	NOUN
fbem-19723	32	36	of	of	ADP
fbem-19723	32	37	enterprises	enterprise	NOUN
fbem-19723	32	38	.	.	PUNCT
fbem-19723	33	1	this	this	DET
fbem-19723	33	2	absence	absence	NOUN
fbem-19723	33	3	and	and	CCONJ
fbem-19723	33	4	imperfection	imperfection	NOUN
fbem-19723	33	5	of	of	ADP
fbem-19723	33	6	the	the	DET
fbem-19723	33	7	system	system	NOUN
fbem-19723	33	8	lead	lead	VERB
fbem-19723	33	9	to	to	ADP
fbem-19723	33	10	unclear	unclear	ADJ
fbem-19723	33	11	work	work	NOUN
fbem-19723	33	12	process	process	NOUN
fbem-19723	33	13	division	division	NOUN
fbem-19723	33	14	,	,	PUNCT
fbem-19723	33	15	difficult	difficult	ADJ
fbem-19723	33	16	implementation	implementation	NOUN
fbem-19723	33	17	of	of	ADP
fbem-19723	33	18	department	department	NOUN
fbem-19723	33	19	responsibilities	responsibility	NOUN
fbem-19723	33	20	,	,	PUNCT
fbem-19723	33	21	weak	weak	ADJ
fbem-19723	33	22	supervision	supervision	NOUN
fbem-19723	33	23	,	,	PUNCT
fbem-19723	33	24	hindering	hinder	VERB
fbem-19723	33	25	smooth	smooth	ADJ
fbem-19723	33	26	work	work	NOUN
fbem-19723	33	27	progress	progress	NOUN
fbem-19723	33	28	,	,	PUNCT
fbem-19723	33	29	causing	cause	VERB
fbem-19723	33	30	execution	execution	NOUN
fbem-19723	33	31	results	result	NOUN
fbem-19723	33	32	to	to	PART
fbem-19723	33	33	deviate	deviate	VERB
fbem-19723	33	34	from	from	ADP
fbem-19723	33	35	expected	expect	VERB
fbem-19723	33	36	goals	goal	NOUN
fbem-19723	33	37	,	,	PUNCT
fbem-19723	33	38	and	and	CCONJ
fbem-19723	33	39	disconnecting	disconnect	VERB
fbem-19723	33	40	from	from	ADP
fbem-19723	33	41	the	the	DET
fbem-19723	33	42	enterprise	enterprise	NOUN
fbem-19723	33	43	development	development	NOUN
fbem-19723	33	44	strategy	strategy	NOUN
fbem-19723	33	45	.	.	PUNCT
fbem-19723	34	1	the	the	DET
fbem-19723	34	2	lack	lack	NOUN
fbem-19723	34	3	of	of	ADP
fbem-19723	34	4	clear	clear	ADJ
fbem-19723	34	5	institutional	institutional	ADJ
fbem-19723	34	6	guidance	guidance	NOUN
fbem-19723	34	7	makes	make	VERB
fbem-19723	34	8	the	the	DET
fbem-19723	34	9	budget	budget	NOUN
fbem-19723	34	10	management	management	NOUN
fbem-19723	34	11	process	process	NOUN
fbem-19723	34	12	prone	prone	ADJ
fbem-19723	34	13	to	to	AUX
fbem-19723	34	14	chaos	chaos	VERB
fbem-19723	34	15	,	,	PUNCT
fbem-19723	34	16	making	make	VERB
fbem-19723	34	17	resource	resource	NOUN
fbem-19723	34	18	allocation	allocation	NOUN
fbem-19723	34	19	inefficient	inefficient	ADJ
fbem-19723	34	20	and	and	CCONJ
fbem-19723	34	21	unreasonable	unreasonable	ADJ
fbem-19723	34	22	,	,	PUNCT
fbem-19723	34	23	thereby	thereby	ADV
fbem-19723	34	24	affecting	affect	VERB
fbem-19723	34	25	the	the	DET
fbem-19723	34	26	overall	overall	ADJ
fbem-19723	34	27	operational	operational	ADJ
fbem-19723	34	28	effectiveness	effectiveness	NOUN
fbem-19723	34	29	of	of	ADP
fbem-19723	34	30	the	the	DET
fbem-19723	34	31	enterprise	enterprise	NOUN
fbem-19723	34	32	.	.	PUNCT
fbem-19723	35	1	moreover	moreover	ADV
fbem-19723	35	2	,	,	PUNCT
fbem-19723	35	3	an	an	DET
fbem-19723	35	4	imperfect	imperfect	ADJ
fbem-19723	35	5	system	system	NOUN
fbem-19723	35	6	also	also	ADV
fbem-19723	35	7	lowers	lower	VERB
fbem-19723	35	8	employee	employee	NOUN
fbem-19723	35	9	work	work	NOUN
fbem-19723	35	10	enthusiasm	enthusiasm	NOUN
fbem-19723	35	11	and	and	CCONJ
fbem-19723	35	12	responsibility	responsibility	NOUN
fbem-19723	35	13	,	,	PUNCT
fbem-19723	35	14	easily	easily	ADV
fbem-19723	35	15	forming	form	VERB
fbem-19723	35	16	a	a	DET
fbem-19723	35	17	"	"	PUNCT
fbem-19723	35	18	responsibility	responsibility	NOUN
fbem-19723	35	19	vacuum	vacuum	NOUN
fbem-19723	35	20	"	"	PUNCT
fbem-19723	35	21	zone	zone	NOUN
fbem-19723	35	22	,	,	PUNCT
fbem-19723	35	23	posing	pose	VERB
fbem-19723	35	24	potential	potential	ADJ
fbem-19723	35	25	risks	risk	NOUN
fbem-19723	35	26	to	to	ADP
fbem-19723	35	27	the	the	DET
fbem-19723	35	28	enterprise	enterprise	NOUN
fbem-19723	35	29	.	.	PUNCT
fbem-19723	36	1	table	table	NOUN
fbem-19723	36	2	1	1	NUM
fbem-19723	36	3	.	.	PUNCT
fbem-19723	37	1	issues	issue	NOUN
fbem-19723	37	2	in	in	ADP
fbem-19723	37	3	the	the	DET
fbem-19723	37	4	establishment	establishment	NOUN
fbem-19723	37	5	of	of	ADP
fbem-19723	37	6	comprehensive	comprehensive	ADJ
fbem-19723	37	7	budget	budget	NOUN
fbem-19723	37	8	management	management	NOUN
fbem-19723	37	9	departments	department	NOUN
fbem-19723	37	10	problems	problem	VERB
fbem-19723	37	11	description	description	NOUN
fbem-19723	37	12	lack	lack	NOUN
fbem-19723	37	13	of	of	ADP
fbem-19723	37	14	an	an	DET
fbem-19723	37	15	independent	independent	ADJ
fbem-19723	37	16	budget	budget	NOUN
fbem-19723	37	17	management	management	NOUN
fbem-19723	37	18	department	department	NOUN
fbem-19723	37	19	media	medium	NOUN
fbem-19723	37	20	enterprises	enterprise	NOUN
fbem-19723	37	21	fail	fail	VERB
fbem-19723	37	22	to	to	PART
fbem-19723	37	23	set	set	VERB
fbem-19723	37	24	up	up	ADP
fbem-19723	37	25	independent	independent	ADJ
fbem-19723	37	26	budget	budget	NOUN
fbem-19723	37	27	management	management	NOUN
fbem-19723	37	28	departments	department	NOUN
fbem-19723	37	29	,	,	PUNCT
fbem-19723	37	30	resulting	result	VERB
fbem-19723	37	31	in	in	ADP
fbem-19723	37	32	the	the	DET
fbem-19723	37	33	lack	lack	NOUN
fbem-19723	37	34	of	of	ADP
fbem-19723	37	35	professionalism	professionalism	NOUN
fbem-19723	37	36	and	and	CCONJ
fbem-19723	37	37	systematicness	systematicness	NOUN
fbem-19723	37	38	of	of	ADP
fbem-19723	37	39	budget	budget	NOUN
fbem-19723	37	40	management	management	NOUN
fbem-19723	37	41	.	.	PUNCT
fbem-19723	38	1	insufficient	insufficient	ADJ
fbem-19723	38	2	preliminary	preliminary	ADJ
fbem-19723	38	3	budget	budget	NOUN
fbem-19723	38	4	planning	planning	NOUN
fbem-19723	38	5	there	there	PRON
fbem-19723	38	6	is	be	VERB
fbem-19723	38	7	no	no	DET
fbem-19723	38	8	special	special	ADJ
fbem-19723	38	9	budget	budget	NOUN
fbem-19723	38	10	management	management	NOUN
fbem-19723	38	11	department	department	NOUN
fbem-19723	38	12	,	,	PUNCT
fbem-19723	38	13	resulting	result	VERB
fbem-19723	38	14	in	in	ADP
fbem-19723	38	15	the	the	DET
fbem-19723	38	16	prebudget	prebudget	NOUN
fbem-19723	38	17	planning	planning	NOUN
fbem-19723	38	18	can	can	AUX
fbem-19723	38	19	not	not	PART
fbem-19723	38	20	be	be	AUX
fbem-19723	38	21	effectively	effectively	ADV
fbem-19723	38	22	implemented	implement	VERB
fbem-19723	38	23	,	,	PUNCT
fbem-19723	38	24	affecting	affect	VERB
fbem-19723	38	25	the	the	DET
fbem-19723	38	26	accuracy	accuracy	NOUN
fbem-19723	38	27	and	and	CCONJ
fbem-19723	38	28	effectiveness	effectiveness	NOUN
fbem-19723	38	29	of	of	ADP
fbem-19723	38	30	the	the	DET
fbem-19723	38	31	budget	budget	NOUN
fbem-19723	38	32	.	.	PUNCT
fbem-19723	39	1	missing	miss	VERB
fbem-19723	39	2	process	process	NOUN
fbem-19723	39	3	control	control	NOUN
fbem-19723	39	4	lacking	lack	VERB
fbem-19723	39	5	the	the	DET
fbem-19723	39	6	supervision	supervision	NOUN
fbem-19723	39	7	of	of	ADP
fbem-19723	39	8	budget	budget	NOUN
fbem-19723	39	9	management	management	NOUN
fbem-19723	39	10	departments	department	NOUN
fbem-19723	39	11	,	,	PUNCT
fbem-19723	39	12	deviations	deviation	NOUN
fbem-19723	39	13	and	and	CCONJ
fbem-19723	39	14	loopholes	loophole	NOUN
fbem-19723	39	15	may	may	AUX
fbem-19723	39	16	occur	occur	VERB
fbem-19723	39	17	in	in	ADP
fbem-19723	39	18	the	the	DET
fbem-19723	39	19	budget	budget	NOUN
fbem-19723	39	20	implementation	implementation	NOUN
fbem-19723	39	21	process	process	NOUN
fbem-19723	39	22	,	,	PUNCT
fbem-19723	39	23	which	which	PRON
fbem-19723	39	24	can	can	AUX
fbem-19723	39	25	not	not	PART
fbem-19723	39	26	be	be	AUX
fbem-19723	39	27	corrected	correct	VERB
fbem-19723	39	28	and	and	CCONJ
fbem-19723	39	29	adjusted	adjust	VERB
fbem-19723	39	30	in	in	ADP
fbem-19723	39	31	a	a	DET
fbem-19723	39	32	timely	timely	ADJ
fbem-19723	39	33	manner	manner	NOUN
fbem-19723	39	34	.	.	PUNCT
fbem-19723	40	1	disorganized	disorganized	ADJ
fbem-19723	40	2	and	and	CCONJ
fbem-19723	40	3	loose	loose	ADJ
fbem-19723	40	4	workflow	workflow	NOUN
fbem-19723	40	5	there	there	PRON
fbem-19723	40	6	is	be	VERB
fbem-19723	40	7	no	no	DET
fbem-19723	40	8	special	special	ADJ
fbem-19723	40	9	budget	budget	NOUN
fbem-19723	40	10	management	management	NOUN
fbem-19723	40	11	department	department	NOUN
fbem-19723	40	12	for	for	ADP
fbem-19723	40	13	unified	unified	ADJ
fbem-19723	40	14	coordination	coordination	NOUN
fbem-19723	40	15	and	and	CCONJ
fbem-19723	40	16	management	management	NOUN
fbem-19723	40	17	,	,	PUNCT
fbem-19723	40	18	resulting	result	VERB
fbem-19723	40	19	in	in	ADP
fbem-19723	40	20	loose	loose	ADJ
fbem-19723	40	21	and	and	CCONJ
fbem-19723	40	22	disorderly	disorderly	ADJ
fbem-19723	40	23	budget	budget	NOUN
fbem-19723	40	24	management	management	NOUN
fbem-19723	40	25	processes	process	NOUN
fbem-19723	40	26	and	and	CCONJ
fbem-19723	40	27	difficult	difficult	ADJ
fbem-19723	40	28	to	to	PART
fbem-19723	40	29	standardize	standardize	VERB
fbem-19723	40	30	.	.	PUNCT
fbem-19723	41	1	3	3	X
fbem-19723	41	2	.	.	PUNCT
fbem-19723	41	3	strategies	strategy	NOUN
fbem-19723	41	4	for	for	ADP
fbem-19723	41	5	implementing	implement	VERB
fbem-19723	41	6	comprehensive	comprehensive	ADJ
fbem-19723	41	7	budget	budget	NOUN
fbem-19723	41	8	management	management	NOUN
fbem-19723	41	9	in	in	ADP
fbem-19723	41	10	media	medium	NOUN
fbem-19723	41	11	enterprises	enterprise	NOUN
fbem-19723	41	12	from	from	ADP
fbem-19723	41	13	a	a	DET
fbem-19723	41	14	strategic	strategic	ADJ
fbem-19723	41	15	orientation	orientation	NOUN
fbem-19723	41	16	perspective	perspective	NOUN
fbem-19723	41	17	3.1	3.1	NUM
fbem-19723	41	18	.	.	PUNCT
fbem-19723	41	19	enhancing	enhance	VERB
fbem-19723	41	20	budget	budget	NOUN
fbem-19723	41	21	management	management	NOUN
fbem-19723	41	22	awareness	awareness	NOUN
fbem-19723	41	23	for	for	ADP
fbem-19723	41	24	leaders	leader	NOUN
fbem-19723	41	25	of	of	ADP
fbem-19723	41	26	media	medium	NOUN
fbem-19723	41	27	enterprises	enterprise	NOUN
fbem-19723	41	28	,	,	PUNCT
fbem-19723	41	29	who	who	PRON
fbem-19723	41	30	carry	carry	VERB
fbem-19723	41	31	the	the	DET
fbem-19723	41	32	heavy	heavy	ADJ
fbem-19723	41	33	responsibility	responsibility	NOUN
fbem-19723	41	34	of	of	ADP
fbem-19723	41	35	leading	lead	VERB
fbem-19723	41	36	the	the	DET
fbem-19723	41	37	enterprise	enterprise	NOUN
fbem-19723	41	38	forward	forward	ADV
fbem-19723	41	39	,	,	PUNCT
fbem-19723	41	40	the	the	DET
fbem-19723	41	41	importance	importance	NOUN
fbem-19723	41	42	of	of	ADP
fbem-19723	41	43	comprehensive	comprehensive	ADJ
fbem-19723	41	44	budget	budget	NOUN
fbem-19723	41	45	management	management	NOUN
fbem-19723	41	46	in	in	ADP
fbem-19723	41	47	daily	daily	ADJ
fbem-19723	41	48	management	management	NOUN
fbem-19723	41	49	is	be	AUX
fbem-19723	41	50	self	self	NOUN
fbem-19723	41	51	-	-	PUNCT
fbem-19723	41	52	evident	evident	ADJ
fbem-19723	41	53	.	.	PUNCT
fbem-19723	42	1	leaders	leader	NOUN
fbem-19723	42	2	should	should	AUX
fbem-19723	42	3	set	set	VERB
fbem-19723	42	4	an	an	DET
fbem-19723	42	5	example	example	NOUN
fbem-19723	42	6	and	and	CCONJ
fbem-19723	42	7	consider	consider	VERB
fbem-19723	42	8	it	it	PRON
fbem-19723	42	9	one	one	NUM
fbem-19723	42	10	of	of	ADP
fbem-19723	42	11	the	the	DET
fbem-19723	42	12	core	core	NOUN
fbem-19723	42	13	tasks	task	NOUN
fbem-19723	42	14	for	for	ADP
fbem-19723	42	15	the	the	DET
fbem-19723	42	16	development	development	NOUN
fbem-19723	42	17	of	of	ADP
fbem-19723	42	18	the	the	DET
fbem-19723	42	19	enterprise[4	enterprise[4	NOUN
fbem-19723	42	20	]	]	X
fbem-19723	42	21	.	.	PUNCT
fbem-19723	43	1	although	although	SCONJ
fbem-19723	43	2	the	the	DET
fbem-19723	43	3	core	core	NOUN
fbem-19723	43	4	of	of	ADP
fbem-19723	43	5	media	medium	NOUN
fbem-19723	43	6	enterprises	enterprise	NOUN
fbem-19723	43	7	is	be	AUX
fbem-19723	43	8	media	medium	NOUN
fbem-19723	43	9	information	information	NOUN
fbem-19723	43	10	services	service	NOUN
fbem-19723	43	11	,	,	PUNCT
fbem-19723	43	12	budget	budget	NOUN
fbem-19723	43	13	management	management	NOUN
fbem-19723	43	14	can	can	AUX
fbem-19723	43	15	not	not	PART
fbem-19723	43	16	be	be	AUX
fbem-19723	43	17	overlooked	overlook	VERB
fbem-19723	43	18	.	.	PUNCT
fbem-19723	44	1	leaders	leader	NOUN
fbem-19723	44	2	must	must	AUX
fbem-19723	44	3	realize	realize	VERB
fbem-19723	44	4	deeply	deeply	ADV
fbem-19723	44	5	that	that	SCONJ
fbem-19723	44	6	budget	budget	NOUN
fbem-19723	44	7	management	management	NOUN
fbem-19723	44	8	is	be	AUX
fbem-19723	44	9	not	not	PART
fbem-19723	44	10	just	just	ADV
fbem-19723	44	11	a	a	DET
fbem-19723	44	12	numbers	number	NOUN
fbem-19723	44	13	game	game	NOUN
fbem-19723	44	14	but	but	CCONJ
fbem-19723	44	15	an	an	DET
fbem-19723	44	16	important	important	ADJ
fbem-19723	44	17	support	support	NOUN
fbem-19723	44	18	for	for	ADP
fbem-19723	44	19	strategic	strategic	ADJ
fbem-19723	44	20	development	development	NOUN
fbem-19723	44	21	of	of	ADP
fbem-19723	44	22	the	the	DET
fbem-19723	44	23	enterprise	enterprise	NOUN
fbem-19723	44	24	.	.	PUNCT
fbem-19723	45	1	they	they	PRON
fbem-19723	45	2	should	should	AUX
fbem-19723	45	3	strengthen	strengthen	VERB
fbem-19723	45	4	control	control	NOUN
fbem-19723	45	5	over	over	ADP
fbem-19723	45	6	the	the	DET
fbem-19723	45	7	budget	budget	NOUN
fbem-19723	45	8	management	management	NOUN
fbem-19723	45	9	process	process	NOUN
fbem-19723	45	10	from	from	ADP
fbem-19723	45	11	a	a	DET
fbem-19723	45	12	strategic	strategic	ADJ
fbem-19723	45	13	perspective	perspective	NOUN
fbem-19723	45	14	.	.	PUNCT
fbem-19723	46	1	to	to	PART
fbem-19723	46	2	ensure	ensure	VERB
fbem-19723	46	3	the	the	DET
fbem-19723	46	4	effective	effective	ADJ
fbem-19723	46	5	implementation	implementation	NOUN
fbem-19723	46	6	of	of	ADP
fbem-19723	46	7	budget	budget	NOUN
fbem-19723	46	8	management	management	NOUN
fbem-19723	46	9	,	,	PUNCT
fbem-19723	46	10	leaders	leader	NOUN
fbem-19723	46	11	should	should	AUX
fbem-19723	46	12	also	also	ADV
fbem-19723	46	13	actively	actively	ADV
fbem-19723	46	14	promote	promote	VERB
fbem-19723	46	15	inter	inter	ADJ
fbem-19723	46	16	-	-	ADJ
fbem-19723	46	17	departmental	departmental	ADJ
fbem-19723	46	18	communication	communication	NOUN
fbem-19723	46	19	and	and	CCONJ
fbem-19723	46	20	cooperation	cooperation	NOUN
fbem-19723	46	21	.	.	PUNCT
fbem-19723	47	1	finance	finance	NOUN
fbem-19723	47	2	,	,	PUNCT
fbem-19723	47	3	audit	audit	NOUN
fbem-19723	47	4	,	,	PUNCT
fbem-19723	47	5	and	and	CCONJ
fbem-19723	47	6	business	business	NOUN
fbem-19723	47	7	departments	department	NOUN
fbem-19723	47	8	should	should	AUX
fbem-19723	47	9	work	work	VERB
fbem-19723	47	10	together	together	ADV
fbem-19723	47	11	throughout	throughout	ADP
fbem-19723	47	12	the	the	DET
fbem-19723	47	13	entire	entire	ADJ
fbem-19723	47	14	budget	budget	NOUN
fbem-19723	47	15	management	management	NOUN
fbem-19723	47	16	process	process	NOUN
fbem-19723	47	17	.	.	PUNCT
fbem-19723	48	1	finance	finance	NOUN
fbem-19723	48	2	personnel	personnel	NOUN
fbem-19723	48	3	are	be	AUX
fbem-19723	48	4	responsible	responsible	ADJ
fbem-19723	48	5	for	for	ADP
fbem-19723	48	6	analyzing	analyze	VERB
fbem-19723	48	7	the	the	DET
fbem-19723	48	8	financial	financial	ADJ
fbem-19723	48	9	situation	situation	NOUN
fbem-19723	48	10	of	of	ADP
fbem-19723	48	11	the	the	DET
fbem-19723	48	12	enterprise	enterprise	NOUN
fbem-19723	48	13	and	and	CCONJ
fbem-19723	48	14	providing	provide	VERB
fbem-19723	48	15	data	datum	NOUN
fbem-19723	48	16	support	support	NOUN
fbem-19723	48	17	for	for	ADP
fbem-19723	48	18	budget	budget	NOUN
fbem-19723	48	19	formulation	formulation	NOUN
fbem-19723	48	20	,	,	PUNCT
fbem-19723	48	21	while	while	SCONJ
fbem-19723	48	22	business	business	NOUN
fbem-19723	48	23	departments	department	NOUN
fbem-19723	48	24	should	should	AUX
fbem-19723	48	25	provide	provide	VERB
fbem-19723	48	26	practical	practical	ADJ
fbem-19723	48	27	bases	basis	NOUN
fbem-19723	48	28	for	for	ADP
fbem-19723	48	29	the	the	DET
fbem-19723	48	30	budget	budget	NOUN
fbem-19723	48	31	plan	plan	NOUN
fbem-19723	48	32	based	base	VERB
fbem-19723	48	33	on	on	ADP
fbem-19723	48	34	their	their	PRON
fbem-19723	48	35	operational	operational	ADJ
fbem-19723	48	36	situations	situation	NOUN
fbem-19723	48	37	.	.	PUNCT
fbem-19723	49	1	in	in	ADP
fbem-19723	49	2	the	the	DET
fbem-19723	49	3	process	process	NOUN
fbem-19723	49	4	of	of	ADP
fbem-19723	49	5	budget	budget	NOUN
fbem-19723	49	6	plan	plan	NOUN
fbem-19723	49	7	formulation	formulation	NOUN
fbem-19723	49	8	,	,	PUNCT
fbem-19723	49	9	front	front	ADJ
fbem-19723	49	10	-	-	PUNCT
fbem-19723	49	11	end	end	NOUN
fbem-19723	49	12	departments	department	NOUN
fbem-19723	49	13	should	should	AUX
fbem-19723	49	14	understand	understand	VERB
fbem-19723	49	15	customer	customer	NOUN
fbem-19723	49	16	needs	need	NOUN
fbem-19723	49	17	,	,	PUNCT
fbem-19723	49	18	predict	predict	VERB
fbem-19723	49	19	future	future	ADJ
fbem-19723	49	20	sales	sale	NOUN
fbem-19723	49	21	volumes	volume	NOUN
fbem-19723	49	22	,	,	PUNCT
fbem-19723	49	23	and	and	CCONJ
fbem-19723	49	24	provide	provide	VERB
fbem-19723	49	25	directions	direction	NOUN
fbem-19723	49	26	for	for	ADP
fbem-19723	49	27	business	business	NOUN
fbem-19723	49	28	expansion	expansion	NOUN
fbem-19723	49	29	;	;	PUNCT
fbem-19723	49	30	middle	middle	ADJ
fbem-19723	49	31	-	-	PUNCT
fbem-19723	49	32	end	end	NOUN
fbem-19723	49	33	departments	department	NOUN
fbem-19723	49	34	should	should	AUX
fbem-19723	49	35	plan	plan	VERB
fbem-19723	49	36	public	public	ADJ
fbem-19723	49	37	relations	relation	NOUN
fbem-19723	49	38	activities	activity	NOUN
fbem-19723	49	39	,	,	PUNCT
fbem-19723	49	40	publicity	publicity	NOUN
fbem-19723	49	41	,	,	PUNCT
fbem-19723	49	42	and	and	CCONJ
fbem-19723	49	43	promotion	promotion	NOUN
fbem-19723	49	44	,	,	PUNCT
fbem-19723	49	45	ensuring	ensure	VERB
fbem-19723	49	46	reasonable	reasonable	ADJ
fbem-19723	49	47	budget	budget	NOUN
fbem-19723	49	48	allocation	allocation	NOUN
fbem-19723	49	49	.	.	PUNCT
fbem-19723	50	1	through	through	ADP
fbem-19723	50	2	such	such	ADJ
fbem-19723	50	3	cross	cross	ADJ
fbem-19723	50	4	-	-	ADJ
fbem-19723	50	5	departmental	departmental	ADJ
fbem-19723	50	6	cooperation	cooperation	NOUN
fbem-19723	50	7	,	,	PUNCT
fbem-19723	50	8	media	medium	NOUN
fbem-19723	50	9	enterprises	enterprise	NOUN
fbem-19723	50	10	can	can	AUX
fbem-19723	50	11	more	more	ADV
fbem-19723	50	12	accurately	accurately	ADV
fbem-19723	50	13	analyze	analyze	VERB
fbem-19723	50	14	and	and	CCONJ
fbem-19723	50	15	predict	predict	VERB
fbem-19723	50	16	their	their	PRON
fbem-19723	50	17	development	development	NOUN
fbem-19723	50	18	situation	situation	NOUN
fbem-19723	50	19	,	,	PUNCT
fbem-19723	50	20	thereby	thereby	ADV
fbem-19723	50	21	formulating	formulate	VERB
fbem-19723	50	22	more	more	ADV
fbem-19723	50	23	realistic	realistic	ADJ
fbem-19723	50	24	budget	budget	NOUN
fbem-19723	50	25	plans	plan	NOUN
fbem-19723	50	26	.	.	PUNCT
fbem-19723	51	1	3.2	3.2	NUM
fbem-19723	51	2	.	.	X
fbem-19723	52	1	establishing	establish	VERB
fbem-19723	52	2	budget	budget	NOUN
fbem-19723	52	3	management	management	NOUN
fbem-19723	52	4	organizational	organizational	ADJ
fbem-19723	52	5	structures	structure	NOUN
fbem-19723	52	6	the	the	DET
fbem-19723	52	7	establishment	establishment	NOUN
fbem-19723	52	8	of	of	ADP
fbem-19723	52	9	a	a	DET
fbem-19723	52	10	budget	budget	NOUN
fbem-19723	52	11	management	management	NOUN
fbem-19723	52	12	organizational	organizational	ADJ
fbem-19723	52	13	structure	structure	NOUN
fbem-19723	52	14	is	be	AUX
fbem-19723	52	15	a	a	DET
fbem-19723	52	16	prerequisite	prerequisite	NOUN
fbem-19723	52	17	for	for	SCONJ
fbem-19723	52	18	media	medium	NOUN
fbem-19723	52	19	enterprises	enterprise	NOUN
fbem-19723	52	20	to	to	PART
fbem-19723	52	21	carry	carry	VERB
fbem-19723	52	22	out	out	ADP
fbem-19723	52	23	budget	budget	NOUN
fbem-19723	52	24	management	management	NOUN
fbem-19723	52	25	.	.	PUNCT
fbem-19723	53	1	the	the	DET
fbem-19723	53	2	soundness	soundness	NOUN
fbem-19723	53	3	of	of	ADP
fbem-19723	53	4	this	this	DET
fbem-19723	53	5	structure	structure	NOUN
fbem-19723	53	6	directly	directly	ADV
fbem-19723	53	7	affects	affect	VERB
fbem-19723	53	8	the	the	DET
fbem-19723	53	9	efficiency	efficiency	NOUN
fbem-19723	53	10	of	of	ADP
fbem-19723	53	11	budget	budget	NOUN
fbem-19723	53	12	management	management	NOUN
fbem-19723	53	13	work	work	NOUN
fbem-19723	53	14	.	.	PUNCT
fbem-19723	54	1	media	medium	NOUN
fbem-19723	54	2	enterprises	enterprise	NOUN
fbem-19723	54	3	must	must	AUX
fbem-19723	54	4	combine	combine	VERB
fbem-19723	54	5	actual	actual	ADJ
fbem-19723	54	6	conditions	condition	NOUN
fbem-19723	54	7	to	to	PART
fbem-19723	54	8	ensure	ensure	VERB
fbem-19723	54	9	the	the	DET
fbem-19723	54	10	scientific	scientific	ADJ
fbem-19723	54	11	and	and	CCONJ
fbem-19723	54	12	reasonable	reasonable	ADJ
fbem-19723	54	13	nature	nature	NOUN
fbem-19723	54	14	of	of	ADP
fbem-19723	54	15	the	the	DET
fbem-19723	54	16	structure	structure	NOUN
fbem-19723	54	17	.	.	PUNCT
fbem-19723	55	1	on	on	ADP
fbem-19723	55	2	one	one	NUM
fbem-19723	55	3	hand	hand	NOUN
fbem-19723	55	4	,	,	PUNCT
fbem-19723	55	5	the	the	DET
fbem-19723	55	6	establishment	establishment	NOUN
fbem-19723	55	7	of	of	ADP
fbem-19723	55	8	a	a	DET
fbem-19723	55	9	budget	budget	NOUN
fbem-19723	55	10	management	management	NOUN
fbem-19723	55	11	committee	committee	NOUN
fbem-19723	55	12	is	be	AUX
fbem-19723	55	13	crucial	crucial	ADJ
fbem-19723	55	14	.	.	PUNCT
fbem-19723	56	1	as	as	ADP
fbem-19723	56	2	the	the	DET
fbem-19723	56	3	leading	lead	VERB
fbem-19723	56	4	organizational	organizational	ADJ
fbem-19723	56	5	structure	structure	NOUN
fbem-19723	56	6	of	of	ADP
fbem-19723	56	7	budget	budget	NOUN
fbem-19723	56	8	management	management	NOUN
fbem-19723	56	9	,	,	PUNCT
fbem-19723	56	10	the	the	DET
fbem-19723	56	11	budget	budget	NOUN
fbem-19723	56	12	management	management	NOUN
fbem-19723	56	13	committee	committee	NOUN
fbem-19723	56	14	consists	consist	VERB
fbem-19723	56	15	of	of	ADP
fbem-19723	56	16	enterprise	enterprise	NOUN
fbem-19723	56	17	leaders	leader	NOUN
fbem-19723	56	18	,	,	PUNCT
fbem-19723	56	19	managers	manager	NOUN
fbem-19723	56	20	,	,	PUNCT
fbem-19723	56	21	and	and	CCONJ
fbem-19723	56	22	main	main	ADJ
fbem-19723	56	23	leaders	leader	NOUN
fbem-19723	56	24	of	of	ADP
fbem-19723	56	25	various	various	ADJ
fbem-19723	56	26	departments	department	NOUN
fbem-19723	56	27	.	.	PUNCT
fbem-19723	57	1	they	they	PRON
fbem-19723	57	2	are	be	AUX
fbem-19723	57	3	not	not	PART
fbem-19723	57	4	only	only	ADV
fbem-19723	57	5	responsible	responsible	ADJ
fbem-19723	57	6	for	for	ADP
fbem-19723	57	7	making	make	VERB
fbem-19723	57	8	business	business	NOUN
fbem-19723	57	9	decisions	decision	NOUN
fbem-19723	57	10	but	but	CCONJ
fbem-19723	57	11	also	also	ADV
fbem-19723	57	12	for	for	ADP
fbem-19723	57	13	reviewing	reviewing	NOUN
fbem-19723	57	14	,	,	PUNCT
fbem-19723	57	15	adjusting	adjust	VERB
fbem-19723	57	16	,	,	PUNCT
fbem-19723	57	17	and	and	CCONJ
fbem-19723	57	18	approving	approve	VERB
fbem-19723	57	19	budget	budget	NOUN
fbem-19723	57	20	plans	plan	NOUN
fbem-19723	57	21	.	.	PUNCT
fbem-19723	58	1	this	this	DET
fbem-19723	58	2	setup	setup	NOUN
fbem-19723	58	3	ensures	ensure	VERB
fbem-19723	58	4	that	that	SCONJ
fbem-19723	58	5	decisions	decision	NOUN
fbem-19723	58	6	can	can	AUX
fbem-19723	58	7	be	be	AUX
fbem-19723	58	8	quickly	quickly	ADV
fbem-19723	58	9	and	and	CCONJ
fbem-19723	58	10	accurately	accurately	ADV
fbem-19723	58	11	conveyed	convey	VERB
fbem-19723	58	12	to	to	ADP
fbem-19723	58	13	subordinate	subordinate	ADJ
fbem-19723	58	14	departments	department	NOUN
fbem-19723	58	15	,	,	PUNCT
fbem-19723	58	16	effectively	effectively	ADV
fbem-19723	58	17	avoiding	avoid	VERB
fbem-19723	58	18	problems	problem	NOUN
fbem-19723	58	19	and	and	CCONJ
fbem-19723	58	20	risks	risk	NOUN
fbem-19723	58	21	that	that	PRON
fbem-19723	58	22	may	may	AUX
fbem-19723	58	23	arise	arise	VERB
fbem-19723	58	24	in	in	ADP
fbem-19723	58	25	the	the	DET
fbem-19723	58	26	budgeting	budgeting	NOUN
fbem-19723	58	27	and	and	CCONJ
fbem-19723	58	28	execution	execution	NOUN
fbem-19723	58	29	process	process	NOUN
fbem-19723	58	30	.	.	PUNCT
fbem-19723	59	1	on	on	ADP
fbem-19723	59	2	the	the	DET
fbem-19723	59	3	other	other	ADJ
fbem-19723	59	4	hand	hand	NOUN
fbem-19723	59	5	,	,	PUNCT
fbem-19723	59	6	the	the	DET
fbem-19723	59	7	construction	construction	NOUN
fbem-19723	59	8	of	of	ADP
fbem-19723	59	9	budget	budget	NOUN
fbem-19723	59	10	management	management	NOUN
fbem-19723	59	11	departments	department	NOUN
fbem-19723	59	12	is	be	AUX
fbem-19723	59	13	equally	equally	ADV
fbem-19723	59	14	important	important	ADJ
fbem-19723	59	15	.	.	PUNCT
fbem-19723	60	1	as	as	ADP
fbem-19723	60	2	the	the	DET
fbem-19723	60	3	executive	executive	ADJ
fbem-19723	60	4	body	body	NOUN
fbem-19723	60	5	of	of	ADP
fbem-19723	60	6	186	186	NUM
fbem-19723	60	7	budget	budget	NOUN
fbem-19723	60	8	management	management	NOUN
fbem-19723	60	9	work	work	NOUN
fbem-19723	60	10	,	,	PUNCT
fbem-19723	60	11	budget	budget	NOUN
fbem-19723	60	12	management	management	NOUN
fbem-19723	60	13	departments	department	NOUN
fbem-19723	60	14	are	be	AUX
fbem-19723	60	15	composed	compose	VERB
fbem-19723	60	16	of	of	ADP
fbem-19723	60	17	managers	manager	NOUN
fbem-19723	60	18	from	from	ADP
fbem-19723	60	19	finance	finance	NOUN
fbem-19723	60	20	,	,	PUNCT
fbem-19723	60	21	business	business	NOUN
fbem-19723	60	22	,	,	PUNCT
fbem-19723	60	23	audit	audit	NOUN
fbem-19723	60	24	,	,	PUNCT
fbem-19723	60	25	and	and	CCONJ
fbem-19723	60	26	other	other	ADJ
fbem-19723	60	27	functional	functional	ADJ
fbem-19723	60	28	departments	department	NOUN
fbem-19723	60	29	.	.	PUNCT
fbem-19723	61	1	they	they	PRON
fbem-19723	61	2	are	be	AUX
fbem-19723	61	3	responsible	responsible	ADJ
fbem-19723	61	4	for	for	ADP
fbem-19723	61	5	collecting	collect	VERB
fbem-19723	61	6	and	and	CCONJ
fbem-19723	61	7	organizing	organize	VERB
fbem-19723	61	8	comprehensive	comprehensive	ADJ
fbem-19723	61	9	budget	budget	NOUN
fbem-19723	61	10	information	information	NOUN
fbem-19723	61	11	,	,	PUNCT
fbem-19723	61	12	preparing	prepare	VERB
fbem-19723	61	13	,	,	PUNCT
fbem-19723	61	14	reporting	reporting	NOUN
fbem-19723	61	15	,	,	PUNCT
fbem-19723	61	16	and	and	CCONJ
fbem-19723	61	17	executing	execute	VERB
fbem-19723	61	18	budget	budget	NOUN
fbem-19723	61	19	plans	plan	NOUN
fbem-19723	61	20	,	,	PUNCT
fbem-19723	61	21	and	and	CCONJ
fbem-19723	61	22	managing	manage	VERB
fbem-19723	61	23	daily	daily	ADJ
fbem-19723	61	24	work	work	NOUN
fbem-19723	61	25	monitoring	monitoring	NOUN
fbem-19723	61	26	.	.	PUNCT
fbem-19723	62	1	through	through	ADP
fbem-19723	62	2	the	the	DET
fbem-19723	62	3	work	work	NOUN
fbem-19723	62	4	of	of	ADP
fbem-19723	62	5	budget	budget	NOUN
fbem-19723	62	6	management	management	NOUN
fbem-19723	62	7	departments	department	NOUN
fbem-19723	62	8	,	,	PUNCT
fbem-19723	62	9	enterprises	enterprise	NOUN
fbem-19723	62	10	can	can	AUX
fbem-19723	62	11	formulate	formulate	VERB
fbem-19723	62	12	more	more	ADV
fbem-19723	62	13	realistic	realistic	ADJ
fbem-19723	62	14	budget	budget	NOUN
fbem-19723	62	15	plans	plan	NOUN
fbem-19723	62	16	,	,	PUNCT
fbem-19723	62	17	ensure	ensure	VERB
fbem-19723	62	18	the	the	DET
fbem-19723	62	19	effective	effective	ADJ
fbem-19723	62	20	execution	execution	NOUN
fbem-19723	62	21	and	and	CCONJ
fbem-19723	62	22	process	process	NOUN
fbem-19723	62	23	control	control	NOUN
fbem-19723	62	24	of	of	ADP
fbem-19723	62	25	plans	plan	NOUN
fbem-19723	62	26	,	,	PUNCT
fbem-19723	62	27	and	and	CCONJ
fbem-19723	62	28	ensure	ensure	VERB
fbem-19723	62	29	the	the	DET
fbem-19723	62	30	smooth	smooth	ADJ
fbem-19723	62	31	progress	progress	NOUN
fbem-19723	62	32	of	of	ADP
fbem-19723	62	33	budget	budget	NOUN
fbem-19723	62	34	management	management	NOUN
fbem-19723	62	35	work	work	NOUN
fbem-19723	62	36	,	,	PUNCT
fbem-19723	62	37	providing	provide	VERB
fbem-19723	62	38	strong	strong	ADJ
fbem-19723	62	39	support	support	NOUN
fbem-19723	62	40	for	for	ADP
fbem-19723	62	41	the	the	DET
fbem-19723	62	42	high	high	ADJ
fbem-19723	62	43	-	-	PUNCT
fbem-19723	62	44	quality	quality	NOUN
fbem-19723	62	45	development	development	NOUN
fbem-19723	62	46	of	of	ADP
fbem-19723	62	47	the	the	DET
fbem-19723	62	48	enterprise	enterprise	NOUN
fbem-19723	62	49	.	.	PUNCT
fbem-19723	63	1	3.3	3.3	NUM
fbem-19723	63	2	.	.	PUNCT
fbem-19723	64	1	constructing	construct	VERB
fbem-19723	64	2	a	a	DET
fbem-19723	64	3	comprehensive	comprehensive	ADJ
fbem-19723	64	4	budget	budget	NOUN
fbem-19723	64	5	management	management	NOUN
fbem-19723	64	6	system	system	NOUN
fbem-19723	64	7	in	in	ADP
fbem-19723	64	8	media	medium	NOUN
fbem-19723	64	9	enterprises	enterprise	NOUN
fbem-19723	64	10	,	,	PUNCT
fbem-19723	64	11	relying	rely	VERB
fbem-19723	64	12	solely	solely	ADV
fbem-19723	64	13	on	on	ADP
fbem-19723	64	14	the	the	DET
fbem-19723	64	15	finance	finance	NOUN
fbem-19723	64	16	department	department	NOUN
fbem-19723	64	17	for	for	ADP
fbem-19723	64	18	comprehensive	comprehensive	ADJ
fbem-19723	64	19	budget	budget	NOUN
fbem-19723	64	20	management	management	NOUN
fbem-19723	64	21	is	be	AUX
fbem-19723	64	22	far	far	ADV
fbem-19723	64	23	from	from	ADP
fbem-19723	64	24	enough	enough	ADJ
fbem-19723	64	25	;	;	PUNCT
fbem-19723	64	26	it	it	PRON
fbem-19723	64	27	is	be	AUX
fbem-19723	64	28	a	a	DET
fbem-19723	64	29	system	system	NOUN
fbem-19723	64	30	project	project	NOUN
fbem-19723	64	31	that	that	PRON
fbem-19723	64	32	requires	require	VERB
fbem-19723	64	33	full	full	ADJ
fbem-19723	64	34	participation	participation	NOUN
fbem-19723	64	35	and	and	CCONJ
fbem-19723	64	36	collaboration	collaboration	NOUN
fbem-19723	64	37	from	from	ADP
fbem-19723	64	38	multiple	multiple	ADJ
fbem-19723	64	39	departments	department	NOUN
fbem-19723	64	40	.	.	PUNCT
fbem-19723	65	1	to	to	PART
fbem-19723	65	2	more	more	ADV
fbem-19723	65	3	effectively	effectively	ADV
fbem-19723	65	4	promote	promote	VERB
fbem-19723	65	5	this	this	DET
fbem-19723	65	6	work	work	NOUN
fbem-19723	65	7	,	,	PUNCT
fbem-19723	65	8	the	the	DET
fbem-19723	65	9	concept	concept	NOUN
fbem-19723	65	10	of	of	ADP
fbem-19723	65	11	integration	integration	NOUN
fbem-19723	65	12	of	of	ADP
fbem-19723	65	13	business	business	NOUN
fbem-19723	65	14	and	and	CCONJ
fbem-19723	65	15	finance	finance	NOUN
fbem-19723	65	16	is	be	AUX
fbem-19723	65	17	crucial	crucial	ADJ
fbem-19723	65	18	.	.	PUNCT
fbem-19723	66	1	business	business	NOUN
fbem-19723	66	2	-	-	PUNCT
fbem-19723	66	3	finance	finance	NOUN
fbem-19723	66	4	integration	integration	NOUN
fbem-19723	66	5	means	mean	VERB
fbem-19723	66	6	the	the	DET
fbem-19723	66	7	deep	deep	ADJ
fbem-19723	66	8	integration	integration	NOUN
fbem-19723	66	9	of	of	ADP
fbem-19723	66	10	business	business	NOUN
fbem-19723	66	11	and	and	CCONJ
fbem-19723	66	12	finance	finance	NOUN
fbem-19723	66	13	,	,	PUNCT
fbem-19723	66	14	requiring	require	VERB
fbem-19723	66	15	departments	department	NOUN
fbem-19723	66	16	to	to	PART
fbem-19723	66	17	break	break	VERB
fbem-19723	66	18	down	down	ADP
fbem-19723	66	19	barriers	barrier	NOUN
fbem-19723	66	20	and	and	CCONJ
fbem-19723	66	21	jointly	jointly	ADV
fbem-19723	66	22	participate	participate	VERB
fbem-19723	66	23	in	in	ADP
fbem-19723	66	24	the	the	DET
fbem-19723	66	25	entire	entire	ADJ
fbem-19723	66	26	process	process	NOUN
fbem-19723	66	27	of	of	ADP
fbem-19723	66	28	budget	budget	NOUN
fbem-19723	66	29	management	management	NOUN
fbem-19723	66	30	.	.	PUNCT
fbem-19723	67	1	through	through	ADP
fbem-19723	67	2	a	a	DET
fbem-19723	67	3	long	long	ADJ
fbem-19723	67	4	-	-	PUNCT
fbem-19723	67	5	term	term	NOUN
fbem-19723	67	6	communication	communication	NOUN
fbem-19723	67	7	mechanism	mechanism	NOUN
fbem-19723	67	8	,	,	PUNCT
fbem-19723	67	9	departments	department	NOUN
fbem-19723	67	10	can	can	AUX
fbem-19723	67	11	work	work	VERB
fbem-19723	67	12	more	more	ADV
fbem-19723	67	13	closely	closely	ADV
fbem-19723	67	14	with	with	ADP
fbem-19723	67	15	finance	finance	NOUN
fbem-19723	67	16	personnel	personnel	NOUN
fbem-19723	67	17	,	,	PUNCT
fbem-19723	67	18	provide	provide	VERB
fbem-19723	67	19	accurate	accurate	ADJ
fbem-19723	67	20	data	datum	NOUN
fbem-19723	67	21	and	and	CCONJ
fbem-19723	67	22	information	information	NOUN
fbem-19723	67	23	,	,	PUNCT
fbem-19723	67	24	jointly	jointly	ADV
fbem-19723	67	25	formulate	formulate	VERB
fbem-19723	67	26	budget	budget	NOUN
fbem-19723	67	27	targets	target	NOUN
fbem-19723	67	28	and	and	CCONJ
fbem-19723	67	29	plans	plan	NOUN
fbem-19723	67	30	,	,	PUNCT
fbem-19723	67	31	improve	improve	VERB
fbem-19723	67	32	the	the	DET
fbem-19723	67	33	accuracy	accuracy	NOUN
fbem-19723	67	34	and	and	CCONJ
fbem-19723	67	35	efficiency	efficiency	NOUN
fbem-19723	67	36	of	of	ADP
fbem-19723	67	37	budget	budget	NOUN
fbem-19723	67	38	information	information	NOUN
fbem-19723	67	39	transmission	transmission	NOUN
fbem-19723	67	40	,	,	PUNCT
fbem-19723	67	41	and	and	CCONJ
fbem-19723	67	42	promote	promote	VERB
fbem-19723	67	43	information	information	NOUN
fbem-19723	67	44	sharing	sharing	NOUN
fbem-19723	67	45	,	,	PUNCT
fbem-19723	67	46	making	make	VERB
fbem-19723	67	47	budget	budget	NOUN
fbem-19723	67	48	management	management	NOUN
fbem-19723	67	49	more	more	ADV
fbem-19723	67	50	precise	precise	ADJ
fbem-19723	67	51	and	and	CCONJ
fbem-19723	67	52	efficient	efficient	ADJ
fbem-19723	67	53	[	[	X
fbem-19723	67	54	5	5	NUM
fbem-19723	67	55	]	]	PUNCT
fbem-19723	67	56	.	.	PUNCT
fbem-19723	68	1	additionally	additionally	ADV
fbem-19723	68	2	,	,	PUNCT
fbem-19723	68	3	when	when	SCONJ
fbem-19723	68	4	implementing	implement	VERB
fbem-19723	68	5	comprehensive	comprehensive	ADJ
fbem-19723	68	6	budget	budget	NOUN
fbem-19723	68	7	management	management	NOUN
fbem-19723	68	8	,	,	PUNCT
fbem-19723	68	9	media	medium	NOUN
fbem-19723	68	10	enterprises	enterprise	NOUN
fbem-19723	68	11	must	must	AUX
fbem-19723	68	12	pay	pay	VERB
fbem-19723	68	13	attention	attention	NOUN
fbem-19723	68	14	to	to	ADP
fbem-19723	68	15	incorporating	incorporate	VERB
fbem-19723	68	16	corporate	corporate	ADJ
fbem-19723	68	17	strategy	strategy	NOUN
fbem-19723	68	18	.	.	PUNCT
fbem-19723	69	1	budget	budget	NOUN
fbem-19723	69	2	plans	plan	NOUN
fbem-19723	69	3	should	should	AUX
fbem-19723	69	4	not	not	PART
fbem-19723	69	5	be	be	AUX
fbem-19723	69	6	detached	detach	VERB
fbem-19723	69	7	from	from	ADP
fbem-19723	69	8	the	the	DET
fbem-19723	69	9	overall	overall	ADJ
fbem-19723	69	10	development	development	NOUN
fbem-19723	69	11	strategy	strategy	NOUN
fbem-19723	69	12	of	of	ADP
fbem-19723	69	13	the	the	DET
fbem-19723	69	14	enterprise	enterprise	NOUN
fbem-19723	69	15	but	but	CCONJ
fbem-19723	69	16	closely	closely	ADV
fbem-19723	69	17	linked	link	VERB
fbem-19723	69	18	to	to	ADP
fbem-19723	69	19	it	it	PRON
fbem-19723	69	20	.	.	PUNCT
fbem-19723	70	1	by	by	ADP
fbem-19723	70	2	integrating	integrate	VERB
fbem-19723	70	3	long	long	ADJ
fbem-19723	70	4	-	-	PUNCT
fbem-19723	70	5	term	term	NOUN
fbem-19723	70	6	business	business	NOUN
fbem-19723	70	7	guidelines	guideline	NOUN
fbem-19723	70	8	into	into	ADP
fbem-19723	70	9	budget	budget	NOUN
fbem-19723	70	10	targets	target	NOUN
fbem-19723	70	11	,	,	PUNCT
fbem-19723	70	12	enterprises	enterprise	NOUN
fbem-19723	70	13	can	can	AUX
fbem-19723	70	14	ensure	ensure	VERB
fbem-19723	70	15	the	the	DET
fbem-19723	70	16	consistency	consistency	NOUN
fbem-19723	70	17	of	of	ADP
fbem-19723	70	18	budget	budget	NOUN
fbem-19723	70	19	management	management	NOUN
fbem-19723	70	20	with	with	ADP
fbem-19723	70	21	strategic	strategic	ADJ
fbem-19723	70	22	goals	goal	NOUN
fbem-19723	70	23	,	,	PUNCT
fbem-19723	70	24	making	make	VERB
fbem-19723	70	25	budget	budget	NOUN
fbem-19723	70	26	plans	plan	VERB
fbem-19723	70	27	more	more	ADV
fbem-19723	70	28	scientific	scientific	ADJ
fbem-19723	70	29	and	and	CCONJ
fbem-19723	70	30	reasonable	reasonable	ADJ
fbem-19723	70	31	.	.	PUNCT
fbem-19723	71	1	moreover	moreover	ADV
fbem-19723	71	2	,	,	PUNCT
fbem-19723	71	3	implementing	implement	VERB
fbem-19723	71	4	a	a	DET
fbem-19723	71	5	post	post	ADJ
fbem-19723	71	6	-	-	ADJ
fbem-19723	71	7	responsibility	responsibility	NOUN
fbem-19723	71	8	mechanism	mechanism	NOUN
fbem-19723	71	9	is	be	AUX
fbem-19723	71	10	also	also	ADV
fbem-19723	71	11	key	key	ADJ
fbem-19723	71	12	to	to	ADP
fbem-19723	71	13	ensuring	ensure	VERB
fbem-19723	71	14	the	the	DET
fbem-19723	71	15	effective	effective	ADJ
fbem-19723	71	16	execution	execution	NOUN
fbem-19723	71	17	of	of	ADP
fbem-19723	71	18	budget	budget	NOUN
fbem-19723	71	19	management	management	NOUN
fbem-19723	71	20	.	.	PUNCT
fbem-19723	72	1	by	by	ADP
fbem-19723	72	2	clearly	clearly	ADV
fbem-19723	72	3	assigning	assign	VERB
fbem-19723	72	4	budget	budget	NOUN
fbem-19723	72	5	work	work	NOUN
fbem-19723	72	6	responsibilities	responsibility	NOUN
fbem-19723	72	7	to	to	ADP
fbem-19723	72	8	individuals	individual	NOUN
fbem-19723	72	9	,	,	PUNCT
fbem-19723	72	10	enterprises	enterprise	NOUN
fbem-19723	72	11	can	can	AUX
fbem-19723	72	12	ensure	ensure	VERB
fbem-19723	72	13	that	that	SCONJ
fbem-19723	72	14	each	each	DET
fbem-19723	72	15	person	person	NOUN
fbem-19723	72	16	clearly	clearly	ADV
fbem-19723	72	17	understands	understand	VERB
fbem-19723	72	18	their	their	PRON
fbem-19723	72	19	responsibilities	responsibility	NOUN
fbem-19723	72	20	,	,	PUNCT
fbem-19723	72	21	practicing	practice	VERB
fbem-19723	72	22	self	self	NOUN
fbem-19723	72	23	-	-	PUNCT
fbem-19723	72	24	discipline	discipline	NOUN
fbem-19723	72	25	,	,	PUNCT
fbem-19723	72	26	creating	create	VERB
fbem-19723	72	27	a	a	DET
fbem-19723	72	28	good	good	ADJ
fbem-19723	72	29	atmosphere	atmosphere	NOUN
fbem-19723	72	30	of	of	ADP
fbem-19723	72	31	selfrestraint	selfrestraint	NOUN
fbem-19723	72	32	,	,	PUNCT
fbem-19723	72	33	and	and	CCONJ
fbem-19723	72	34	self	self	NOUN
fbem-19723	72	35	-	-	PUNCT
fbem-19723	72	36	control	control	NOUN
fbem-19723	72	37	.	.	PUNCT
fbem-19723	73	1	the	the	DET
fbem-19723	73	2	budget	budget	NOUN
fbem-19723	73	3	committee	committee	NOUN
fbem-19723	73	4	,	,	PUNCT
fbem-19723	73	5	as	as	ADP
fbem-19723	73	6	a	a	DET
fbem-19723	73	7	leading	lead	VERB
fbem-19723	73	8	organization	organization	NOUN
fbem-19723	73	9	,	,	PUNCT
fbem-19723	73	10	should	should	AUX
fbem-19723	73	11	play	play	VERB
fbem-19723	73	12	an	an	DET
fbem-19723	73	13	exemplary	exemplary	ADJ
fbem-19723	73	14	role	role	NOUN
fbem-19723	73	15	,	,	PUNCT
fbem-19723	73	16	set	set	VERB
fbem-19723	73	17	clear	clear	ADJ
fbem-19723	73	18	budget	budget	NOUN
fbem-19723	73	19	targets	target	NOUN
fbem-19723	73	20	and	and	CCONJ
fbem-19723	73	21	principles	principle	NOUN
fbem-19723	73	22	in	in	ADP
fbem-19723	73	23	conjunction	conjunction	NOUN
fbem-19723	73	24	with	with	ADP
fbem-19723	73	25	corporate	corporate	ADJ
fbem-19723	73	26	development	development	NOUN
fbem-19723	73	27	strategies	strategy	NOUN
fbem-19723	73	28	,	,	PUNCT
fbem-19723	73	29	and	and	CCONJ
fbem-19723	73	30	guide	guide	VERB
fbem-19723	73	31	the	the	DET
fbem-19723	73	32	budget	budget	NOUN
fbem-19723	73	33	management	management	PROPN
fbem-19723	73	34	department	department	PROPN
fbem-19723	73	35	to	to	PART
fbem-19723	73	36	carefully	carefully	ADV
fbem-19723	73	37	draft	draft	VERB
fbem-19723	73	38	the	the	DET
fbem-19723	73	39	annual	annual	ADJ
fbem-19723	73	40	budget	budget	NOUN
fbem-19723	73	41	proposal	proposal	NOUN
fbem-19723	73	42	.	.	PUNCT
fbem-19723	74	1	3.4	3.4	NUM
fbem-19723	74	2	.	.	PUNCT
fbem-19723	74	3	strengthening	strengthen	VERB
fbem-19723	74	4	budget	budget	NOUN
fbem-19723	74	5	execution	execution	NOUN
fbem-19723	74	6	and	and	CCONJ
fbem-19723	74	7	control	control	NOUN
fbem-19723	74	8	in	in	ADP
fbem-19723	74	9	the	the	DET
fbem-19723	74	10	process	process	NOUN
fbem-19723	74	11	of	of	ADP
fbem-19723	74	12	maximizing	maximize	VERB
fbem-19723	74	13	budget	budget	NOUN
fbem-19723	74	14	benefits	benefit	NOUN
fbem-19723	74	15	,	,	PUNCT
fbem-19723	74	16	media	medium	NOUN
fbem-19723	74	17	enterprises	enterprise	NOUN
fbem-19723	74	18	should	should	AUX
fbem-19723	74	19	highly	highly	ADV
fbem-19723	74	20	value	value	VERB
fbem-19723	74	21	the	the	DET
fbem-19723	74	22	role	role	NOUN
fbem-19723	74	23	of	of	ADP
fbem-19723	74	24	internal	internal	ADJ
fbem-19723	74	25	audit	audit	NOUN
fbem-19723	74	26	supervision	supervision	NOUN
fbem-19723	74	27	.	.	PUNCT
fbem-19723	75	1	internal	internal	ADJ
fbem-19723	75	2	audit	audit	NOUN
fbem-19723	75	3	is	be	AUX
fbem-19723	75	4	not	not	PART
fbem-19723	75	5	only	only	ADV
fbem-19723	75	6	the	the	DET
fbem-19723	75	7	guarantee	guarantee	NOUN
fbem-19723	75	8	of	of	ADP
fbem-19723	75	9	financial	financial	ADJ
fbem-19723	75	10	compliance	compliance	NOUN
fbem-19723	75	11	but	but	CCONJ
fbem-19723	75	12	also	also	ADV
fbem-19723	75	13	an	an	DET
fbem-19723	75	14	important	important	ADJ
fbem-19723	75	15	means	mean	NOUN
fbem-19723	75	16	to	to	PART
fbem-19723	75	17	optimize	optimize	VERB
fbem-19723	75	18	resource	resource	NOUN
fbem-19723	75	19	allocation	allocation	NOUN
fbem-19723	75	20	and	and	CCONJ
fbem-19723	75	21	improve	improve	VERB
fbem-19723	75	22	management	management	NOUN
fbem-19723	75	23	efficiency	efficiency	NOUN
fbem-19723	75	24	.	.	PUNCT
fbem-19723	76	1	media	medium	NOUN
fbem-19723	76	2	enterprises	enterprise	NOUN
fbem-19723	76	3	should	should	AUX
fbem-19723	76	4	arrange	arrange	VERB
fbem-19723	76	5	professional	professional	ADJ
fbem-19723	76	6	auditors	auditor	NOUN
fbem-19723	76	7	to	to	PART
fbem-19723	76	8	strictly	strictly	ADV
fbem-19723	76	9	control	control	VERB
fbem-19723	76	10	the	the	DET
fbem-19723	76	11	budget	budget	NOUN
fbem-19723	76	12	execution	execution	NOUN
fbem-19723	76	13	process	process	NOUN
fbem-19723	76	14	,	,	PUNCT
fbem-19723	76	15	ensuring	ensure	VERB
fbem-19723	76	16	that	that	SCONJ
fbem-19723	76	17	every	every	DET
fbem-19723	76	18	penny	penny	NOUN
fbem-19723	76	19	of	of	ADP
fbem-19723	76	20	the	the	DET
fbem-19723	76	21	budget	budget	NOUN
fbem-19723	76	22	is	be	AUX
fbem-19723	76	23	used	use	VERB
fbem-19723	76	24	reasonably	reasonably	ADV
fbem-19723	76	25	and	and	CCONJ
fbem-19723	76	26	effectively	effectively	ADV
fbem-19723	76	27	.	.	PUNCT
fbem-19723	77	1	to	to	PART
fbem-19723	77	2	stimulate	stimulate	VERB
fbem-19723	77	3	the	the	DET
fbem-19723	77	4	enthusiasm	enthusiasm	NOUN
fbem-19723	77	5	of	of	ADP
fbem-19723	77	6	various	various	ADJ
fbem-19723	77	7	departments	department	NOUN
fbem-19723	77	8	,	,	PUNCT
fbem-19723	77	9	media	medium	NOUN
fbem-19723	77	10	enterprises	enterprise	NOUN
fbem-19723	77	11	should	should	AUX
fbem-19723	77	12	implement	implement	VERB
fbem-19723	77	13	a	a	DET
fbem-19723	77	14	corresponding	correspond	VERB
fbem-19723	77	15	reward	reward	NOUN
fbem-19723	77	16	and	and	CCONJ
fbem-19723	77	17	punishment	punishment	NOUN
fbem-19723	77	18	mechanism	mechanism	NOUN
fbem-19723	77	19	.	.	PUNCT
fbem-19723	78	1	through	through	ADP
fbem-19723	78	2	scientific	scientific	ADJ
fbem-19723	78	3	evaluation	evaluation	NOUN
fbem-19723	78	4	of	of	ADP
fbem-19723	78	5	the	the	DET
fbem-19723	78	6	operational	operational	ADJ
fbem-19723	78	7	situation	situation	NOUN
fbem-19723	78	8	of	of	ADP
fbem-19723	78	9	each	each	DET
fbem-19723	78	10	department	department	NOUN
fbem-19723	78	11	,	,	PUNCT
fbem-19723	78	12	rewards	reward	NOUN
fbem-19723	78	13	should	should	AUX
fbem-19723	78	14	be	be	AUX
fbem-19723	78	15	given	give	VERB
fbem-19723	78	16	to	to	ADP
fbem-19723	78	17	departments	department	NOUN
fbem-19723	78	18	with	with	ADP
fbem-19723	78	19	excellent	excellent	ADJ
fbem-19723	78	20	budget	budget	NOUN
fbem-19723	78	21	execution	execution	NOUN
fbem-19723	78	22	performance	performance	NOUN
fbem-19723	78	23	,	,	PUNCT
fbem-19723	78	24	and	and	CCONJ
fbem-19723	78	25	necessary	necessary	ADJ
fbem-19723	78	26	penalties	penalty	NOUN
fbem-19723	78	27	should	should	AUX
fbem-19723	78	28	be	be	AUX
fbem-19723	78	29	imposed	impose	VERB
fbem-19723	78	30	on	on	ADP
fbem-19723	78	31	departments	department	NOUN
fbem-19723	78	32	with	with	ADP
fbem-19723	78	33	poor	poor	ADJ
fbem-19723	78	34	execution	execution	NOUN
fbem-19723	78	35	.	.	PUNCT
fbem-19723	79	1	this	this	DET
fbem-19723	79	2	clear	clear	ADJ
fbem-19723	79	3	reward	reward	NOUN
fbem-19723	79	4	and	and	CCONJ
fbem-19723	79	5	punishment	punishment	NOUN
fbem-19723	79	6	mechanism	mechanism	NOUN
fbem-19723	79	7	helps	helps	AUX
fbem-19723	79	8	create	create	VERB
fbem-19723	79	9	a	a	DET
fbem-19723	79	10	positive	positive	ADJ
fbem-19723	79	11	working	working	NOUN
fbem-19723	79	12	atmosphere	atmosphere	NOUN
fbem-19723	79	13	and	and	CCONJ
fbem-19723	79	14	further	far	ADV
fbem-19723	79	15	tap	tap	VERB
fbem-19723	79	16	the	the	DET
fbem-19723	79	17	potential	potential	NOUN
fbem-19723	79	18	of	of	ADP
fbem-19723	79	19	human	human	ADJ
fbem-19723	79	20	resources	resource	NOUN
fbem-19723	79	21	.	.	PUNCT
fbem-19723	80	1	during	during	ADP
fbem-19723	80	2	the	the	DET
fbem-19723	80	3	budget	budget	NOUN
fbem-19723	80	4	execution	execution	NOUN
fbem-19723	80	5	process	process	NOUN
fbem-19723	80	6	,	,	PUNCT
fbem-19723	80	7	the	the	DET
fbem-19723	80	8	audit	audit	NOUN
fbem-19723	80	9	department	department	NOUN
fbem-19723	80	10	should	should	AUX
fbem-19723	80	11	play	play	VERB
fbem-19723	80	12	its	its	PRON
fbem-19723	80	13	supervisory	supervisory	ADJ
fbem-19723	80	14	role	role	NOUN
fbem-19723	80	15	,	,	PUNCT
fbem-19723	80	16	promptly	promptly	ADV
fbem-19723	80	17	identify	identify	VERB
fbem-19723	80	18	problems	problem	NOUN
fbem-19723	80	19	and	and	CCONJ
fbem-19723	80	20	provide	provide	VERB
fbem-19723	80	21	feedback	feedback	NOUN
fbem-19723	80	22	to	to	ADP
fbem-19723	80	23	relevant	relevant	ADJ
fbem-19723	80	24	departments	department	NOUN
fbem-19723	80	25	.	.	PUNCT
fbem-19723	81	1	functional	functional	ADJ
fbem-19723	81	2	departments	department	NOUN
fbem-19723	81	3	such	such	ADJ
fbem-19723	81	4	as	as	ADP
fbem-19723	81	5	the	the	DET
fbem-19723	81	6	budget	budget	NOUN
fbem-19723	81	7	management	management	PROPN
fbem-19723	81	8	department	department	PROPN
fbem-19723	81	9	and	and	CCONJ
fbem-19723	81	10	budget	budget	PROPN
fbem-19723	81	11	committee	committee	NOUN
fbem-19723	81	12	should	should	AUX
fbem-19723	81	13	actively	actively	ADV
fbem-19723	81	14	participate	participate	VERB
fbem-19723	81	15	in	in	ADP
fbem-19723	81	16	discussions	discussion	NOUN
fbem-19723	81	17	to	to	PART
fbem-19723	81	18	determine	determine	VERB
fbem-19723	81	19	improvement	improvement	NOUN
fbem-19723	81	20	plans	plan	NOUN
fbem-19723	81	21	,	,	PUNCT
fbem-19723	81	22	ensuring	ensure	VERB
fbem-19723	81	23	the	the	DET
fbem-19723	81	24	smooth	smooth	ADJ
fbem-19723	81	25	progress	progress	NOUN
fbem-19723	81	26	of	of	ADP
fbem-19723	81	27	budget	budget	NOUN
fbem-19723	81	28	execution	execution	NOUN
fbem-19723	81	29	.	.	PUNCT
fbem-19723	82	1	furthermore	furthermore	ADV
fbem-19723	82	2	,	,	PUNCT
fbem-19723	82	3	functional	functional	ADJ
fbem-19723	82	4	departments	department	NOUN
fbem-19723	82	5	like	like	ADP
fbem-19723	82	6	front	front	ADJ
fbem-19723	82	7	-	-	PUNCT
fbem-19723	82	8	end	end	NOUN
fbem-19723	82	9	and	and	CCONJ
fbem-19723	82	10	mid	mid	ADJ
fbem-19723	82	11	-	-	ADJ
fbem-19723	82	12	end	end	ADJ
fbem-19723	82	13	departments	department	NOUN
fbem-19723	82	14	should	should	AUX
fbem-19723	82	15	also	also	ADV
fbem-19723	82	16	actively	actively	ADV
fbem-19723	82	17	participate	participate	VERB
fbem-19723	82	18	in	in	ADP
fbem-19723	82	19	budget	budget	NOUN
fbem-19723	82	20	management	management	NOUN
fbem-19723	82	21	work	work	NOUN
fbem-19723	82	22	,	,	PUNCT
fbem-19723	82	23	regularly	regularly	ADV
fbem-19723	82	24	reporting	report	VERB
fbem-19723	82	25	the	the	DET
fbem-19723	82	26	department	department	NOUN
fbem-19723	82	27	's	's	PART
fbem-19723	82	28	budget	budget	NOUN
fbem-19723	82	29	execution	execution	NOUN
fbem-19723	82	30	situation	situation	NOUN
fbem-19723	82	31	to	to	ADP
fbem-19723	82	32	the	the	DET
fbem-19723	82	33	budget	budget	NOUN
fbem-19723	82	34	management	management	NOUN
fbem-19723	82	35	committee	committee	NOUN
fbem-19723	82	36	.	.	PUNCT
fbem-19723	83	1	this	this	PRON
fbem-19723	83	2	helps	help	VERB
fbem-19723	83	3	enterprise	enterprise	NOUN
fbem-19723	83	4	leaders	leader	NOUN
fbem-19723	83	5	accurately	accurately	ADV
fbem-19723	83	6	grasp	grasp	VERB
fbem-19723	83	7	the	the	DET
fbem-19723	83	8	budget	budget	NOUN
fbem-19723	83	9	execution	execution	NOUN
fbem-19723	83	10	situation	situation	NOUN
fbem-19723	83	11	of	of	ADP
fbem-19723	83	12	each	each	DET
fbem-19723	83	13	department	department	NOUN
fbem-19723	83	14	,	,	PUNCT
fbem-19723	83	15	providing	provide	VERB
fbem-19723	83	16	strong	strong	ADJ
fbem-19723	83	17	support	support	NOUN
fbem-19723	83	18	for	for	ADP
fbem-19723	83	19	business	business	NOUN
fbem-19723	83	20	decisions	decision	NOUN
fbem-19723	83	21	.	.	PUNCT
fbem-19723	84	1	3.5	3.5	NUM
fbem-19723	84	2	.	.	PUNCT
fbem-19723	84	3	optimizing	optimize	VERB
fbem-19723	84	4	the	the	DET
fbem-19723	84	5	budget	budget	NOUN
fbem-19723	84	6	management	management	NOUN
fbem-19723	84	7	process	process	NOUN
fbem-19723	84	8	optimizing	optimize	VERB
fbem-19723	84	9	the	the	DET
fbem-19723	84	10	comprehensive	comprehensive	ADJ
fbem-19723	84	11	budget	budget	NOUN
fbem-19723	84	12	management	management	NOUN
fbem-19723	84	13	process	process	NOUN
fbem-19723	84	14	is	be	AUX
fbem-19723	84	15	crucial	crucial	ADJ
fbem-19723	84	16	,	,	PUNCT
fbem-19723	84	17	as	as	SCONJ
fbem-19723	84	18	depicted	depict	VERB
fbem-19723	84	19	in	in	ADP
fbem-19723	84	20	figure	figure	NOUN
fbem-19723	84	21	1	1	NUM
fbem-19723	84	22	.	.	PUNCT
fbem-19723	85	1	in	in	ADP
fbem-19723	85	2	the	the	DET
fbem-19723	85	3	budget	budget	NOUN
fbem-19723	85	4	management	management	NOUN
fbem-19723	85	5	process	process	NOUN
fbem-19723	85	6	of	of	ADP
fbem-19723	85	7	media	medium	NOUN
fbem-19723	85	8	enterprises	enterprise	NOUN
fbem-19723	85	9	,	,	PUNCT
fbem-19723	85	10	the	the	DET
fbem-19723	85	11	formulation	formulation	NOUN
fbem-19723	85	12	of	of	ADP
fbem-19723	85	13	strategic	strategic	ADJ
fbem-19723	85	14	planning	planning	NOUN
fbem-19723	85	15	and	and	CCONJ
fbem-19723	85	16	the	the	DET
fbem-19723	85	17	setting	setting	NOUN
fbem-19723	85	18	of	of	ADP
fbem-19723	85	19	annual	annual	ADJ
fbem-19723	85	20	goals	goal	NOUN
fbem-19723	85	21	are	be	AUX
fbem-19723	85	22	two	two	NUM
fbem-19723	85	23	core	core	ADJ
fbem-19723	85	24	links	link	NOUN
fbem-19723	85	25	.	.	PUNCT
fbem-19723	86	1	with	with	ADP
fbem-19723	86	2	"	"	PUNCT
fbem-19723	86	3	platformization	platformization	NOUN
fbem-19723	86	4	and	and	CCONJ
fbem-19723	86	5	technologization	technologization	NOUN
fbem-19723	86	6	"	"	PUNCT
fbem-19723	86	7	as	as	ADP
fbem-19723	86	8	the	the	DET
fbem-19723	86	9	development	development	NOUN
fbem-19723	86	10	orientation	orientation	NOUN
fbem-19723	86	11	and	and	CCONJ
fbem-19723	86	12	combining	combine	VERB
fbem-19723	86	13	goals	goal	NOUN
fbem-19723	86	14	such	such	ADJ
fbem-19723	86	15	as	as	ADP
fbem-19723	86	16	"	"	PUNCT
fbem-19723	86	17	safety	safety	NOUN
fbem-19723	86	18	and	and	CCONJ
fbem-19723	86	19	reliability	reliability	NOUN
fbem-19723	86	20	,	,	PUNCT
fbem-19723	86	21	technological	technological	ADJ
fbem-19723	86	22	advancement	advancement	NOUN
fbem-19723	86	23	,	,	PUNCT
fbem-19723	86	24	"	"	PUNCT
fbem-19723	86	25	enterprises	enterprise	NOUN
fbem-19723	86	26	should	should	AUX
fbem-19723	86	27	carefully	carefully	ADV
fbem-19723	86	28	formulate	formulate	VERB
fbem-19723	86	29	strategic	strategic	ADJ
fbem-19723	86	30	plans	plan	NOUN
fbem-19723	86	31	for	for	ADP
fbem-19723	86	32	media	media	NOUN
fbem-19723	86	33	platform	platform	NOUN
fbem-19723	86	34	development	development	NOUN
fbem-19723	86	35	,	,	PUNCT
fbem-19723	86	36	business	business	NOUN
fbem-19723	86	37	blockchain	blockchain	PROPN
fbem-19723	86	38	construction	construction	NOUN
fbem-19723	86	39	,	,	PUNCT
fbem-19723	86	40	and	and	CCONJ
fbem-19723	86	41	technological	technological	ADJ
fbem-19723	86	42	upgrades	upgrade	NOUN
fbem-19723	86	43	.	.	PUNCT
fbem-19723	87	1	the	the	DET
fbem-19723	87	2	finance	finance	NOUN
fbem-19723	87	3	department	department	NOUN
fbem-19723	87	4	,	,	PUNCT
fbem-19723	87	5	after	after	ADP
fbem-19723	87	6	thoroughly	thoroughly	ADV
fbem-19723	87	7	analyzing	analyze	VERB
fbem-19723	87	8	the	the	DET
fbem-19723	87	9	enterprise	enterprise	NOUN
fbem-19723	87	10	's	's	PART
fbem-19723	87	11	financial	financial	ADJ
fbem-19723	87	12	status	status	NOUN
fbem-19723	87	13	,	,	PUNCT
fbem-19723	87	14	debt	debt	NOUN
fbem-19723	87	15	capacity	capacity	NOUN
fbem-19723	87	16	,	,	PUNCT
fbem-19723	87	17	and	and	CCONJ
fbem-19723	87	18	profit	profit	NOUN
fbem-19723	87	19	expectations	expectation	NOUN
fbem-19723	87	20	,	,	PUNCT
fbem-19723	87	21	should	should	AUX
fbem-19723	87	22	provide	provide	VERB
fbem-19723	87	23	objective	objective	ADJ
fbem-19723	87	24	analysis	analysis	NOUN
fbem-19723	87	25	for	for	ADP
fbem-19723	87	26	business	business	NOUN
fbem-19723	87	27	planning	planning	NOUN
fbem-19723	87	28	and	and	CCONJ
fbem-19723	87	29	set	set	VERB
fbem-19723	87	30	a	a	DET
fbem-19723	87	31	series	series	NOUN
fbem-19723	87	32	of	of	ADP
fbem-19723	87	33	operable	operable	ADJ
fbem-19723	87	34	overall	overall	ADJ
fbem-19723	87	35	strategic	strategic	ADJ
fbem-19723	87	36	plans	plan	NOUN
fbem-19723	87	37	to	to	PART
fbem-19723	87	38	guide	guide	VERB
fbem-19723	87	39	budget	budget	NOUN
fbem-19723	87	40	management	management	NOUN
fbem-19723	87	41	.	.	PUNCT
fbem-19723	88	1	subsequently	subsequently	ADV
fbem-19723	88	2	,	,	PUNCT
fbem-19723	88	3	guided	guide	VERB
fbem-19723	88	4	by	by	ADP
fbem-19723	88	5	strategic	strategic	ADJ
fbem-19723	88	6	planning	planning	NOUN
fbem-19723	88	7	,	,	PUNCT
fbem-19723	88	8	media	medium	NOUN
fbem-19723	88	9	enterprises	enterprise	NOUN
fbem-19723	88	10	need	need	VERB
fbem-19723	88	11	to	to	PART
fbem-19723	88	12	set	set	VERB
fbem-19723	88	13	annual	annual	ADJ
fbem-19723	88	14	goals	goal	NOUN
fbem-19723	88	15	,	,	PUNCT
fbem-19723	88	16	with	with	ADP
fbem-19723	88	17	key	key	ADJ
fbem-19723	88	18	indicators	indicator	NOUN
fbem-19723	88	19	such	such	ADJ
fbem-19723	88	20	as	as	ADP
fbem-19723	88	21	customer	customer	NOUN
fbem-19723	88	22	traffic	traffic	NOUN
fbem-19723	88	23	and	and	CCONJ
fbem-19723	88	24	total	total	ADJ
fbem-19723	88	25	profit	profit	NOUN
fbem-19723	88	26	as	as	ADP
fbem-19723	88	27	the	the	DET
fbem-19723	88	28	basis	basis	NOUN
fbem-19723	88	29	.	.	PUNCT
fbem-19723	89	1	by	by	ADP
fbem-19723	89	2	decomposing	decompose	VERB
fbem-19723	89	3	the	the	DET
fbem-19723	89	4	target	target	NOUN
fbem-19723	89	5	model	model	NOUN
fbem-19723	89	6	,	,	PUNCT
fbem-19723	89	7	the	the	DET
fbem-19723	89	8	overall	overall	ADJ
fbem-19723	89	9	planning	planning	NOUN
fbem-19723	89	10	is	be	AUX
fbem-19723	89	11	refined	refine	VERB
fbem-19723	89	12	to	to	ADP
fbem-19723	89	13	various	various	ADJ
fbem-19723	89	14	management	management	NOUN
fbem-19723	89	15	departments	department	NOUN
fbem-19723	89	16	or	or	CCONJ
fbem-19723	89	17	grassroots	grassroot	NOUN
fbem-19723	89	18	units	unit	NOUN
fbem-19723	89	19	,	,	PUNCT
fbem-19723	89	20	providing	provide	VERB
fbem-19723	89	21	data	datum	NOUN
fbem-19723	89	22	support	support	NOUN
fbem-19723	89	23	for	for	ADP
fbem-19723	89	24	setting	set	VERB
fbem-19723	89	25	annual	annual	ADJ
fbem-19723	89	26	budget	budget	NOUN
fbem-19723	89	27	targets	target	NOUN
fbem-19723	89	28	for	for	ADP
fbem-19723	89	29	each	each	DET
fbem-19723	89	30	department	department	NOUN
fbem-19723	89	31	and	and	CCONJ
fbem-19723	89	32	member	member	NOUN
fbem-19723	89	33	unit	unit	NOUN
fbem-19723	89	34	.	.	PUNCT
fbem-19723	90	1	in	in	ADP
fbem-19723	90	2	the	the	DET
fbem-19723	90	3	annual	annual	ADJ
fbem-19723	90	4	budget	budget	NOUN
fbem-19723	90	5	management	management	NOUN
fbem-19723	90	6	process	process	NOUN
fbem-19723	90	7	,	,	PUNCT
fbem-19723	90	8	media	medium	NOUN
fbem-19723	90	9	enterprises	enterprise	NOUN
fbem-19723	90	10	should	should	AUX
fbem-19723	90	11	comprehensively	comprehensively	ADV
fbem-19723	90	12	consider	consider	VERB
fbem-19723	90	13	internal	internal	ADJ
fbem-19723	90	14	and	and	CCONJ
fbem-19723	90	15	external	external	ADJ
fbem-19723	90	16	operating	operating	NOUN
fbem-19723	90	17	environments	environment	NOUN
fbem-19723	90	18	,	,	PUNCT
fbem-19723	90	19	such	such	ADJ
fbem-19723	90	20	as	as	ADP
fbem-19723	90	21	political	political	ADJ
fbem-19723	90	22	and	and	CCONJ
fbem-19723	90	23	cultural	cultural	ADJ
fbem-19723	90	24	trends	trend	NOUN
fbem-19723	90	25	,	,	PUNCT
fbem-19723	90	26	market	market	NOUN
fbem-19723	90	27	changes	change	NOUN
fbem-19723	90	28	,	,	PUNCT
fbem-19723	90	29	and	and	CCONJ
fbem-19723	90	30	internal	internal	ADJ
fbem-19723	90	31	management	management	NOUN
fbem-19723	90	32	situations	situation	NOUN
fbem-19723	90	33	.	.	PUNCT
fbem-19723	91	1	from	from	ADP
fbem-19723	91	2	the	the	DET
fbem-19723	91	3	perspective	perspective	NOUN
fbem-19723	91	4	of	of	ADP
fbem-19723	91	5	refined	refined	ADJ
fbem-19723	91	6	management	management	NOUN
fbem-19723	91	7	,	,	PUNCT
fbem-19723	91	8	compile	compile	NOUN
fbem-19723	91	9	business	business	NOUN
fbem-19723	91	10	development	development	NOUN
fbem-19723	91	11	plans	plan	NOUN
fbem-19723	91	12	.	.	PUNCT
fbem-19723	92	1	budget	budget	NOUN
fbem-19723	92	2	monitoring	monitoring	NOUN
fbem-19723	92	3	and	and	CCONJ
fbem-19723	92	4	adjustment	adjustment	NOUN
fbem-19723	92	5	are	be	AUX
fbem-19723	92	6	key	key	ADJ
fbem-19723	92	7	links	link	NOUN
fbem-19723	92	8	to	to	PART
fbem-19723	92	9	ensure	ensure	VERB
fbem-19723	92	10	effective	effective	ADJ
fbem-19723	92	11	budget	budget	NOUN
fbem-19723	92	12	execution	execution	NOUN
fbem-19723	92	13	.	.	PUNCT
fbem-19723	93	1	through	through	ADP
fbem-19723	93	2	execution	execution	NOUN
fbem-19723	93	3	monitoring	monitoring	NOUN
fbem-19723	93	4	,	,	PUNCT
fbem-19723	93	5	media	medium	NOUN
fbem-19723	93	6	enterprises	enterprise	NOUN
fbem-19723	93	7	can	can	AUX
fbem-19723	93	8	analyze	analyze	VERB
fbem-19723	93	9	budget	budget	NOUN
fbem-19723	93	10	execution	execution	NOUN
fbem-19723	93	11	and	and	CCONJ
fbem-19723	93	12	results	result	NOUN
fbem-19723	93	13	in	in	ADP
fbem-19723	93	14	real	real	ADJ
fbem-19723	93	15	-	-	PUNCT
fbem-19723	93	16	time	time	NOUN
fbem-19723	93	17	,	,	PUNCT
fbem-19723	93	18	while	while	SCONJ
fbem-19723	93	19	rolling	rolling	ADJ
fbem-19723	93	20	adjustments	adjustment	NOUN
fbem-19723	93	21	,	,	PUNCT
fbem-19723	93	22	based	base	VERB
fbem-19723	93	23	on	on	ADP
fbem-19723	93	24	execution	execution	NOUN
fbem-19723	93	25	feedback	feedback	NOUN
fbem-19723	93	26	and	and	CCONJ
fbem-19723	93	27	external	external	ADJ
fbem-19723	93	28	environmental	environmental	ADJ
fbem-19723	93	29	changes	change	NOUN
fbem-19723	93	30	,	,	PUNCT
fbem-19723	93	31	allow	allow	VERB
fbem-19723	93	32	for	for	ADP
fbem-19723	93	33	proactive	proactive	ADJ
fbem-19723	93	34	forecasting	forecasting	NOUN
fbem-19723	93	35	and	and	CCONJ
fbem-19723	93	36	timely	timely	ADJ
fbem-19723	93	37	adjustment	adjustment	NOUN
fbem-19723	93	38	of	of	ADP
fbem-19723	93	39	the	the	DET
fbem-19723	93	40	budget	budget	NOUN
fbem-19723	93	41	.	.	PUNCT
fbem-19723	94	1	187	187	NUM
fbem-19723	94	2	figure	figure	NOUN
fbem-19723	94	3	1	1	NUM
fbem-19723	94	4	.	.	PUNCT
fbem-19723	94	5	optimizing	optimize	VERB
fbem-19723	94	6	the	the	DET
fbem-19723	94	7	comprehensive	comprehensive	ADJ
fbem-19723	94	8	budget	budget	NOUN
fbem-19723	94	9	management	management	NOUN
fbem-19723	94	10	process	process	NOUN
fbem-19723	94	11	3.6	3.6	NUM
fbem-19723	94	12	.	.	PUNCT
fbem-19723	95	1	optimizing	optimize	VERB
fbem-19723	95	2	the	the	DET
fbem-19723	95	3	budget	budget	NOUN
fbem-19723	95	4	evaluation	evaluation	NOUN
fbem-19723	95	5	system	system	NOUN
fbem-19723	95	6	establishing	establish	VERB
fbem-19723	95	7	a	a	DET
fbem-19723	95	8	scientific	scientific	ADJ
fbem-19723	95	9	,	,	PUNCT
fbem-19723	95	10	reasonable	reasonable	ADJ
fbem-19723	95	11	,	,	PUNCT
fbem-19723	95	12	and	and	CCONJ
fbem-19723	95	13	fair	fair	ADJ
fbem-19723	95	14	budget	budget	NOUN
fbem-19723	95	15	evaluation	evaluation	NOUN
fbem-19723	95	16	system	system	NOUN
fbem-19723	95	17	,	,	PUNCT
fbem-19723	95	18	as	as	SCONJ
fbem-19723	95	19	shown	show	VERB
fbem-19723	95	20	in	in	ADP
fbem-19723	95	21	table	table	NOUN
fbem-19723	95	22	2	2	NUM
fbem-19723	95	23	,	,	PUNCT
fbem-19723	95	24	will	will	AUX
fbem-19723	95	25	directly	directly	ADV
fbem-19723	95	26	affect	affect	VERB
fbem-19723	95	27	the	the	DET
fbem-19723	95	28	smooth	smooth	ADJ
fbem-19723	95	29	progress	progress	NOUN
fbem-19723	95	30	of	of	ADP
fbem-19723	95	31	subsequent	subsequent	ADJ
fbem-19723	95	32	tasks	task	NOUN
fbem-19723	95	33	when	when	SCONJ
fbem-19723	95	34	implementing	implement	VERB
fbem-19723	95	35	comprehensive	comprehensive	ADJ
fbem-19723	95	36	budget	budget	NOUN
fbem-19723	95	37	management	management	NOUN
fbem-19723	95	38	in	in	ADP
fbem-19723	95	39	media	medium	NOUN
fbem-19723	95	40	enterprises	enterprise	NOUN
fbem-19723	95	41	.	.	PUNCT
fbem-19723	96	1	it	it	PRON
fbem-19723	96	2	not	not	PART
fbem-19723	96	3	only	only	ADV
fbem-19723	96	4	helps	help	VERB
fbem-19723	96	5	to	to	PART
fbem-19723	96	6	evaluate	evaluate	VERB
fbem-19723	96	7	the	the	DET
fbem-19723	96	8	budget	budget	NOUN
fbem-19723	96	9	execution	execution	NOUN
fbem-19723	96	10	of	of	ADP
fbem-19723	96	11	various	various	ADJ
fbem-19723	96	12	departments	department	NOUN
fbem-19723	96	13	openly	openly	ADV
fbem-19723	96	14	and	and	CCONJ
fbem-19723	96	15	transparently	transparently	ADV
fbem-19723	96	16	but	but	CCONJ
fbem-19723	96	17	also	also	ADV
fbem-19723	96	18	truly	truly	ADV
fbem-19723	96	19	reflects	reflect	VERB
fbem-19723	96	20	the	the	DET
fbem-19723	96	21	overall	overall	ADJ
fbem-19723	96	22	operating	operating	NOUN
fbem-19723	96	23	condition	condition	NOUN
fbem-19723	96	24	of	of	ADP
fbem-19723	96	25	the	the	DET
fbem-19723	96	26	enterprise	enterprise	NOUN
fbem-19723	96	27	.	.	PUNCT
fbem-19723	97	1	following	follow	VERB
fbem-19723	97	2	the	the	DET
fbem-19723	97	3	principles	principle	NOUN
fbem-19723	97	4	of	of	ADP
fbem-19723	97	5	"	"	PUNCT
fbem-19723	97	6	scientific	scientific	ADJ
fbem-19723	97	7	,	,	PUNCT
fbem-19723	97	8	reasonable	reasonable	ADJ
fbem-19723	97	9	,	,	PUNCT
fbem-19723	97	10	and	and	CCONJ
fbem-19723	97	11	fair	fair	ADJ
fbem-19723	97	12	"	"	PUNCT
fbem-19723	97	13	,	,	PUNCT
fbem-19723	97	14	ensure	ensure	VERB
fbem-19723	97	15	that	that	SCONJ
fbem-19723	97	16	the	the	DET
fbem-19723	97	17	evaluation	evaluation	NOUN
fbem-19723	97	18	process	process	NOUN
fbem-19723	97	19	is	be	AUX
fbem-19723	97	20	objective	objective	ADJ
fbem-19723	97	21	and	and	CCONJ
fbem-19723	97	22	fair	fair	ADJ
fbem-19723	97	23	,	,	PUNCT
fbem-19723	97	24	thereby	thereby	ADV
fbem-19723	97	25	stimulating	stimulate	VERB
fbem-19723	97	26	employees	employee	NOUN
fbem-19723	97	27	'	'	PART
fbem-19723	97	28	enthusiasm	enthusiasm	NOUN
fbem-19723	97	29	and	and	CCONJ
fbem-19723	97	30	creativity	creativity	NOUN
fbem-19723	97	31	.	.	PUNCT
fbem-19723	98	1	to	to	PART
fbem-19723	98	2	further	far	ADV
fbem-19723	98	3	improve	improve	VERB
fbem-19723	98	4	the	the	DET
fbem-19723	98	5	budget	budget	NOUN
fbem-19723	98	6	evaluation	evaluation	NOUN
fbem-19723	98	7	system	system	NOUN
fbem-19723	98	8	,	,	PUNCT
fbem-19723	98	9	media	medium	NOUN
fbem-19723	98	10	enterprises	enterprise	NOUN
fbem-19723	98	11	can	can	AUX
fbem-19723	98	12	establish	establish	VERB
fbem-19723	98	13	an	an	DET
fbem-19723	98	14	evaluation	evaluation	NOUN
fbem-19723	98	15	indicator	indicator	NOUN
fbem-19723	98	16	system	system	NOUN
fbem-19723	98	17	,	,	PUNCT
fbem-19723	98	18	as	as	SCONJ
fbem-19723	98	19	shown	show	VERB
fbem-19723	98	20	in	in	ADP
fbem-19723	98	21	table	table	NOUN
fbem-19723	98	22	3	3	NUM
fbem-19723	98	23	,	,	PUNCT
fbem-19723	98	24	and	and	CCONJ
fbem-19723	98	25	appropriately	appropriately	ADV
fbem-19723	98	26	introduce	introduce	VERB
fbem-19723	98	27	the	the	DET
fbem-19723	98	28	balanced	balanced	ADJ
fbem-19723	98	29	scorecard	scorecard	NOUN
fbem-19723	98	30	,	,	PUNCT
fbem-19723	98	31	an	an	DET
fbem-19723	98	32	advanced	advanced	ADJ
fbem-19723	98	33	tool	tool	NOUN
fbem-19723	98	34	.	.	PUNCT
fbem-19723	99	1	the	the	DET
fbem-19723	99	2	balanced	balanced	ADJ
fbem-19723	99	3	scorecard	scorecard	NOUN
fbem-19723	99	4	evaluates	evaluate	VERB
fbem-19723	99	5	the	the	DET
fbem-19723	99	6	enterprise	enterprise	NOUN
fbem-19723	99	7	's	's	PART
fbem-19723	99	8	strategic	strategic	ADJ
fbem-19723	99	9	execution	execution	NOUN
fbem-19723	99	10	from	from	ADP
fbem-19723	99	11	four	four	NUM
fbem-19723	99	12	dimensions	dimension	NOUN
fbem-19723	99	13	:	:	PUNCT
fbem-19723	99	14	financial	financial	ADJ
fbem-19723	99	15	,	,	PUNCT
fbem-19723	99	16	customer	customer	NOUN
fbem-19723	99	17	,	,	PUNCT
fbem-19723	99	18	learning	learning	NOUN
fbem-19723	99	19	and	and	CCONJ
fbem-19723	99	20	growth	growth	NOUN
fbem-19723	99	21	,	,	PUNCT
fbem-19723	99	22	and	and	CCONJ
fbem-19723	99	23	internal	internal	ADJ
fbem-19723	99	24	operations	operation	NOUN
fbem-19723	99	25	.	.	PUNCT
fbem-19723	100	1	by	by	ADP
fbem-19723	100	2	analyzing	analyze	VERB
fbem-19723	100	3	factors	factor	NOUN
fbem-19723	100	4	that	that	PRON
fbem-19723	100	5	may	may	AUX
fbem-19723	100	6	affect	affect	VERB
fbem-19723	100	7	the	the	DET
fbem-19723	100	8	achievement	achievement	NOUN
fbem-19723	100	9	of	of	ADP
fbem-19723	100	10	enterprise	enterprise	NOUN
fbem-19723	100	11	strategic	strategic	ADJ
fbem-19723	100	12	goals	goal	NOUN
fbem-19723	100	13	,	,	PUNCT
fbem-19723	100	14	enterprises	enterprise	NOUN
fbem-19723	100	15	can	can	AUX
fbem-19723	100	16	determine	determine	VERB
fbem-19723	100	17	the	the	DET
fbem-19723	100	18	weight	weight	NOUN
fbem-19723	100	19	of	of	ADP
fbem-19723	100	20	each	each	DET
fbem-19723	100	21	primary	primary	ADJ
fbem-19723	100	22	indicator	indicator	NOUN
fbem-19723	100	23	and	and	CCONJ
fbem-19723	100	24	accordingly	accordingly	ADV
fbem-19723	100	25	design	design	VERB
fbem-19723	100	26	secondary	secondary	ADJ
fbem-19723	100	27	evaluation	evaluation	NOUN
fbem-19723	100	28	indicators	indicator	NOUN
fbem-19723	100	29	and	and	CCONJ
fbem-19723	100	30	tertiary	tertiary	ADJ
fbem-19723	100	31	indicators	indicator	NOUN
fbem-19723	100	32	.	.	PUNCT
fbem-19723	101	1	this	this	DET
fbem-19723	101	2	multidimensional	multidimensional	ADJ
fbem-19723	101	3	,	,	PUNCT
fbem-19723	101	4	multi	multi	ADJ
fbem-19723	101	5	-	-	ADJ
fbem-19723	101	6	level	level	ADJ
fbem-19723	101	7	evaluation	evaluation	NOUN
fbem-19723	101	8	method	method	NOUN
fbem-19723	101	9	helps	help	VERB
fbem-19723	101	10	bridge	bridge	VERB
fbem-19723	101	11	the	the	DET
fbem-19723	101	12	gap	gap	NOUN
fbem-19723	101	13	between	between	ADP
fbem-19723	101	14	enterprise	enterprise	NOUN
fbem-19723	101	15	strategy	strategy	NOUN
fbem-19723	101	16	and	and	CCONJ
fbem-19723	101	17	comprehensive	comprehensive	ADJ
fbem-19723	101	18	budget	budget	NOUN
fbem-19723	101	19	indicators	indicator	NOUN
fbem-19723	101	20	,	,	PUNCT
fbem-19723	101	21	ensuring	ensure	VERB
fbem-19723	101	22	budget	budget	NOUN
fbem-19723	101	23	work	work	NOUN
fbem-19723	101	24	is	be	AUX
fbem-19723	101	25	closely	closely	ADV
fbem-19723	101	26	integrated	integrate	VERB
fbem-19723	101	27	with	with	ADP
fbem-19723	101	28	enterprise	enterprise	NOUN
fbem-19723	101	29	strategy	strategy	NOUN
fbem-19723	101	30	for	for	ADP
fbem-19723	101	31	effective	effective	ADJ
fbem-19723	101	32	implementation	implementation	NOUN
fbem-19723	101	33	.	.	PUNCT
fbem-19723	102	1	establishing	establish	VERB
fbem-19723	102	2	and	and	CCONJ
fbem-19723	102	3	perfecting	perfect	VERB
fbem-19723	102	4	the	the	DET
fbem-19723	102	5	budget	budget	NOUN
fbem-19723	102	6	evaluation	evaluation	NOUN
fbem-19723	102	7	system	system	NOUN
fbem-19723	102	8	and	and	CCONJ
fbem-19723	102	9	evaluation	evaluation	NOUN
fbem-19723	102	10	indicator	indicator	NOUN
fbem-19723	102	11	system	system	NOUN
fbem-19723	102	12	allows	allow	VERB
fbem-19723	102	13	media	medium	NOUN
fbem-19723	102	14	enterprises	enterprise	NOUN
fbem-19723	102	15	to	to	PART
fbem-19723	102	16	more	more	ADV
fbem-19723	102	17	accurately	accurately	ADV
fbem-19723	102	18	grasp	grasp	VERB
fbem-19723	102	19	budget	budget	NOUN
fbem-19723	102	20	execution	execution	NOUN
fbem-19723	102	21	,	,	PUNCT
fbem-19723	102	22	timely	timely	ADV
fbem-19723	102	23	identify	identify	VERB
fbem-19723	102	24	and	and	CCONJ
fbem-19723	102	25	solve	solve	VERB
fbem-19723	102	26	problems	problem	NOUN
fbem-19723	102	27	,	,	PUNCT
fbem-19723	102	28	drive	drive	VERB
fbem-19723	102	29	continuous	continuous	ADJ
fbem-19723	102	30	improvement	improvement	NOUN
fbem-19723	102	31	and	and	CCONJ
fbem-19723	102	32	optimization	optimization	NOUN
fbem-19723	102	33	of	of	ADP
fbem-19723	102	34	comprehensive	comprehensive	ADJ
fbem-19723	102	35	budget	budget	NOUN
fbem-19723	102	36	management	management	NOUN
fbem-19723	102	37	work	work	NOUN
fbem-19723	102	38	,	,	PUNCT
fbem-19723	102	39	enhance	enhance	VERB
fbem-19723	102	40	the	the	DET
fbem-19723	102	41	enterprise	enterprise	NOUN
fbem-19723	102	42	's	's	PART
fbem-19723	102	43	management	management	NOUN
fbem-19723	102	44	level	level	NOUN
fbem-19723	102	45	and	and	CCONJ
fbem-19723	102	46	core	core	NOUN
fbem-19723	102	47	competitiveness	competitiveness	NOUN
fbem-19723	102	48	,	,	PUNCT
fbem-19723	102	49	and	and	CCONJ
fbem-19723	102	50	lay	lie	VERB
fbem-19723	102	51	the	the	DET
fbem-19723	102	52	foundation	foundation	NOUN
fbem-19723	102	53	for	for	ADP
fbem-19723	102	54	the	the	DET
fbem-19723	102	55	enterprise	enterprise	NOUN
fbem-19723	102	56	's	's	PART
fbem-19723	102	57	long	long	ADJ
fbem-19723	102	58	-	-	PUNCT
fbem-19723	102	59	term	term	NOUN
fbem-19723	102	60	development	development	NOUN
fbem-19723	102	61	.	.	PUNCT
fbem-19723	103	1	table	table	NOUN
fbem-19723	103	2	2	2	NUM
fbem-19723	103	3	.	.	PUNCT
fbem-19723	103	4	budget	budget	NOUN
fbem-19723	103	5	evaluation	evaluation	NOUN
fbem-19723	103	6	system	system	NOUN
fbem-19723	103	7	elements	element	NOUN
fbem-19723	103	8	description	description	NOUN
fbem-19723	103	9	principles	principle	NOUN
fbem-19723	103	10	scientific	scientific	ADJ
fbem-19723	103	11	,	,	PUNCT
fbem-19723	103	12	reasonable	reasonable	ADJ
fbem-19723	103	13	and	and	CCONJ
fbem-19723	103	14	fair	fair	ADJ
fbem-19723	103	15	purpose	purpose	NOUN
fbem-19723	103	16	make	make	VERB
fbem-19723	103	17	an	an	DET
fbem-19723	103	18	open	open	ADJ
fbem-19723	103	19	and	and	CCONJ
fbem-19723	103	20	transparent	transparent	ADJ
fbem-19723	103	21	evaluation	evaluation	NOUN
fbem-19723	103	22	of	of	ADP
fbem-19723	103	23	budget	budget	NOUN
fbem-19723	103	24	implementation	implementation	NOUN
fbem-19723	103	25	and	and	CCONJ
fbem-19723	103	26	truly	truly	ADV
fbem-19723	103	27	reflect	reflect	VERB
fbem-19723	103	28	the	the	DET
fbem-19723	103	29	operating	operating	NOUN
fbem-19723	103	30	conditions	condition	NOUN
fbem-19723	103	31	mode	mode	NOUN
fbem-19723	103	32	of	of	ADP
fbem-19723	103	33	implementation	implementation	NOUN
fbem-19723	103	34	objectively	objectively	ADV
fbem-19723	103	35	evaluate	evaluate	VERB
fbem-19723	103	36	the	the	DET
fbem-19723	103	37	budget	budget	NOUN
fbem-19723	103	38	implementation	implementation	NOUN
fbem-19723	103	39	of	of	ADP
fbem-19723	103	40	various	various	ADJ
fbem-19723	103	41	departments	department	NOUN
fbem-19723	103	42	table	table	VERB
fbem-19723	104	1	3	3	NUM
fbem-19723	104	2	.	.	PUNCT
fbem-19723	104	3	evaluation	evaluation	NOUN
fbem-19723	104	4	indicator	indicator	NOUN
fbem-19723	104	5	system	system	NOUN
fbem-19723	104	6	elements	element	NOUN
fbem-19723	104	7	description	description	NOUN
fbem-19723	104	8	methods	method	NOUN
fbem-19723	104	9	introduce	introduce	VERB
fbem-19723	104	10	the	the	DET
fbem-19723	104	11	balanced	balanced	ADJ
fbem-19723	104	12	scorecard	scorecard	NOUN
fbem-19723	104	13	dimension	dimension	NOUN
fbem-19723	104	14	finance	finance	NOUN
fbem-19723	104	15	,	,	PUNCT
fbem-19723	104	16	customers	customer	NOUN
fbem-19723	104	17	,	,	PUNCT
fbem-19723	104	18	learning	learning	NOUN
fbem-19723	104	19	and	and	CCONJ
fbem-19723	104	20	growth	growth	NOUN
fbem-19723	104	21	,	,	PUNCT
fbem-19723	104	22	internal	internal	ADJ
fbem-19723	104	23	operations	operation	NOUN
fbem-19723	104	24	indicator	indicator	NOUN
fbem-19723	104	25	hierarchy	hierarchy	VERB
fbem-19723	104	26	first	first	ADJ
fbem-19723	104	27	-	-	PUNCT
fbem-19723	104	28	level	level	NOUN
fbem-19723	104	29	indicators	indicator	NOUN
fbem-19723	104	30	,	,	PUNCT
fbem-19723	104	31	second	second	ADJ
fbem-19723	104	32	-	-	PUNCT
fbem-19723	104	33	level	level	NOUN
fbem-19723	104	34	evaluation	evaluation	NOUN
fbem-19723	104	35	indicators	indicator	NOUN
fbem-19723	104	36	,	,	PUNCT
fbem-19723	104	37	and	and	CCONJ
fbem-19723	104	38	third	third	ADJ
fbem-19723	104	39	-	-	PUNCT
fbem-19723	104	40	level	level	NOUN
fbem-19723	104	41	indicators	indicator	NOUN
fbem-19723	104	42	weight	weight	NOUN
fbem-19723	104	43	determination	determination	NOUN
fbem-19723	104	44	analyze	analyze	VERB
fbem-19723	104	45	the	the	DET
fbem-19723	104	46	factors	factor	NOUN
fbem-19723	104	47	influencing	influence	VERB
fbem-19723	104	48	the	the	DET
fbem-19723	104	49	realization	realization	NOUN
fbem-19723	104	50	of	of	ADP
fbem-19723	104	51	strategic	strategic	ADJ
fbem-19723	104	52	objectives	objective	NOUN
fbem-19723	104	53	role	role	NOUN
fbem-19723	104	54	shorten	shorten	VERB
fbem-19723	104	55	the	the	DET
fbem-19723	104	56	distance	distance	NOUN
fbem-19723	104	57	between	between	ADP
fbem-19723	104	58	the	the	DET
fbem-19723	104	59	enterprise	enterprise	NOUN
fbem-19723	104	60	strategy	strategy	NOUN
fbem-19723	104	61	and	and	CCONJ
fbem-19723	104	62	the	the	DET
fbem-19723	104	63	overall	overall	ADJ
fbem-19723	104	64	budget	budget	NOUN
fbem-19723	104	65	target	target	NOUN
fbem-19723	104	66	,	,	PUNCT
fbem-19723	104	67	and	and	CCONJ
fbem-19723	104	68	ensure	ensure	VERB
fbem-19723	104	69	the	the	DET
fbem-19723	104	70	smooth	smooth	ADJ
fbem-19723	104	71	implementation	implementation	NOUN
fbem-19723	104	72	of	of	ADP
fbem-19723	104	73	the	the	DET
fbem-19723	104	74	budget	budget	NOUN
fbem-19723	104	75	4	4	NUM
fbem-19723	104	76	.	.	PUNCT
fbem-19723	104	77	conclusion	conclusion	NOUN
fbem-19723	104	78	in	in	ADP
fbem-19723	104	79	summary	summary	NOUN
fbem-19723	104	80	,	,	PUNCT
fbem-19723	104	81	as	as	ADP
fbem-19723	104	82	an	an	DET
fbem-19723	104	83	important	important	ADJ
fbem-19723	104	84	part	part	NOUN
fbem-19723	104	85	of	of	ADP
fbem-19723	104	86	china	china	PROPN
fbem-19723	104	87	's	's	PART
fbem-19723	104	88	economic	economic	ADJ
fbem-19723	104	89	system	system	NOUN
fbem-19723	104	90	,	,	PUNCT
fbem-19723	104	91	the	the	DET
fbem-19723	104	92	influence	influence	NOUN
fbem-19723	104	93	and	and	CCONJ
fbem-19723	104	94	role	role	NOUN
fbem-19723	104	95	of	of	ADP
fbem-19723	104	96	media	medium	NOUN
fbem-19723	104	97	enterprises	enterprise	NOUN
fbem-19723	104	98	can	can	AUX
fbem-19723	104	99	not	not	PART
fbem-19723	104	100	be	be	AUX
fbem-19723	104	101	overlooked	overlook	VERB
fbem-19723	104	102	.	.	PUNCT
fbem-19723	105	1	they	they	PRON
fbem-19723	105	2	not	not	PART
fbem-19723	105	3	only	only	ADV
fbem-19723	105	4	serve	serve	VERB
fbem-19723	105	5	as	as	ADP
fbem-19723	105	6	bridges	bridge	NOUN
fbem-19723	105	7	for	for	ADP
fbem-19723	105	8	cultural	cultural	ADJ
fbem-19723	105	9	dissemination	dissemination	NOUN
fbem-19723	105	10	but	but	CCONJ
fbem-19723	105	11	also	also	ADV
fbem-19723	105	12	as	as	ADP
fbem-19723	105	13	significant	significant	ADJ
fbem-19723	105	14	forces	force	NOUN
fbem-19723	105	15	promoting	promote	VERB
fbem-19723	105	16	stable	stable	ADJ
fbem-19723	105	17	social	social	ADJ
fbem-19723	105	18	and	and	CCONJ
fbem-19723	105	19	economic	economic	ADJ
fbem-19723	105	20	development	development	NOUN
fbem-19723	105	21	.	.	PUNCT
fbem-19723	106	1	in	in	ADP
fbem-19723	106	2	the	the	DET
fbem-19723	106	3	context	context	NOUN
fbem-19723	106	4	of	of	ADP
fbem-19723	106	5	the	the	DET
fbem-19723	106	6	new	new	ADJ
fbem-19723	106	7	era	era	NOUN
fbem-19723	106	8	,	,	PUNCT
fbem-19723	106	9	media	medium	NOUN
fbem-19723	106	10	enterprises	enterprise	NOUN
fbem-19723	106	11	are	be	AUX
fbem-19723	106	12	facing	face	VERB
fbem-19723	106	13	new	new	ADJ
fbem-19723	106	14	opportunities	opportunity	NOUN
fbem-19723	106	15	and	and	CCONJ
fbem-19723	106	16	challenges	challenge	NOUN
fbem-19723	106	17	.	.	PUNCT
fbem-19723	107	1	to	to	PART
fbem-19723	107	2	seize	seize	VERB
fbem-19723	107	3	these	these	DET
fbem-19723	107	4	opportunities	opportunity	NOUN
fbem-19723	107	5	,	,	PUNCT
fbem-19723	107	6	media	medium	NOUN
fbem-19723	107	7	enterprises	enterprise	NOUN
fbem-19723	107	8	must	must	AUX
fbem-19723	107	9	possess	possess	VERB
fbem-19723	107	10	a	a	DET
fbem-19723	107	11	forward	forward	ADV
fbem-19723	107	12	-	-	PUNCT
fbem-19723	107	13	looking	look	VERB
fbem-19723	107	14	strategic	strategic	ADJ
fbem-19723	107	15	vision	vision	NOUN
fbem-19723	107	16	,	,	PUNCT
fbem-19723	107	17	review	review	VERB
fbem-19723	107	18	their	their	PRON
fbem-19723	107	19	operation	operation	NOUN
fbem-19723	107	20	models	model	NOUN
fbem-19723	107	21	and	and	CCONJ
fbem-19723	107	22	resource	resource	NOUN
fbem-19723	107	23	allocation	allocation	NOUN
fbem-19723	107	24	with	with	ADP
fbem-19723	107	25	development	development	NOUN
fbem-19723	107	26	strategy	strategy	NOUN
fbem-19723	107	27	as	as	ADP
fbem-19723	107	28	the	the	DET
fbem-19723	107	29	orientation	orientation	NOUN
fbem-19723	107	30	.	.	PUNCT
fbem-19723	108	1	comprehensive	comprehensive	ADJ
fbem-19723	108	2	budget	budget	NOUN
fbem-19723	108	3	management	management	NOUN
fbem-19723	108	4	based	base	VERB
fbem-19723	108	5	on	on	ADP
fbem-19723	108	6	strategic	strategic	ADJ
fbem-19723	108	7	orientation	orientation	NOUN
fbem-19723	108	8	is	be	AUX
fbem-19723	108	9	the	the	DET
fbem-19723	108	10	key	key	ADJ
fbem-19723	108	11	means	mean	NOUN
fbem-19723	108	12	to	to	PART
fbem-19723	108	13	achieve	achieve	VERB
fbem-19723	108	14	this	this	DET
fbem-19723	108	15	goal	goal	NOUN
fbem-19723	108	16	.	.	PUNCT
fbem-19723	109	1	therefore	therefore	ADV
fbem-19723	109	2	,	,	PUNCT
fbem-19723	109	3	by	by	ADP
fbem-19723	109	4	deeply	deeply	ADV
fbem-19723	109	5	analyzing	analyze	VERB
fbem-19723	109	6	the	the	DET
fbem-19723	109	7	root	root	NOUN
fbem-19723	109	8	causes	cause	NOUN
fbem-19723	109	9	of	of	ADP
fbem-19723	109	10	budget	budget	NOUN
fbem-19723	109	11	issues	issue	NOUN
fbem-19723	109	12	based	base	VERB
fbem-19723	109	13	on	on	ADP
fbem-19723	109	14	reality	reality	NOUN
fbem-19723	109	15	,	,	PUNCT
fbem-19723	109	16	media	medium	NOUN
fbem-19723	109	17	enterprises	enterprise	NOUN
fbem-19723	109	18	can	can	AUX
fbem-19723	109	19	find	find	VERB
fbem-19723	109	20	the	the	DET
fbem-19723	109	21	root	root	NOUN
fbem-19723	109	22	of	of	ADP
fbem-19723	109	23	problems	problem	NOUN
fbem-19723	109	24	and	and	CCONJ
fbem-19723	109	25	take	take	VERB
fbem-19723	109	26	targeted	target	VERB
fbem-19723	109	27	measures	measure	NOUN
fbem-19723	109	28	for	for	ADP
fbem-19723	109	29	improvement	improvement	NOUN
fbem-19723	109	30	,	,	PUNCT
fbem-19723	109	31	enhancing	enhance	VERB
fbem-19723	109	32	the	the	DET
fbem-19723	109	33	enterprise	enterprise	NOUN
fbem-19723	109	34	's	's	PART
fbem-19723	109	35	budget	budget	NOUN
fbem-19723	109	36	management	management	NOUN
fbem-19723	109	37	level	level	NOUN
fbem-19723	109	38	and	and	CCONJ
fbem-19723	109	39	market	market	NOUN
fbem-19723	109	40	competitiveness	competitiveness	NOUN
fbem-19723	109	41	.	.	PUNCT
fbem-19723	110	1	simultaneously	simultaneously	ADV
fbem-19723	110	2	,	,	PUNCT
fbem-19723	110	3	media	medium	NOUN
fbem-19723	110	4	enterprises	enterprise	NOUN
fbem-19723	110	5	should	should	AUX
fbem-19723	110	6	continuously	continuously	ADV
fbem-19723	110	7	enhance	enhance	VERB
fbem-19723	110	8	budget	budget	NOUN
fbem-19723	110	9	management	management	NOUN
fbem-19723	110	10	awareness	awareness	NOUN
fbem-19723	110	11	,	,	PUNCT
fbem-19723	110	12	establish	establish	VERB
fbem-19723	110	13	specialized	specialized	ADJ
fbem-19723	110	14	budget	budget	NOUN
fbem-19723	110	15	management	management	NOUN
fbem-19723	110	16	institutions	institution	NOUN
fbem-19723	110	17	,	,	PUNCT
fbem-19723	110	18	build	build	VERB
fbem-19723	110	19	a	a	DET
fbem-19723	110	20	comprehensive	comprehensive	ADJ
fbem-19723	110	21	budget	budget	NOUN
fbem-19723	110	22	management	management	NOUN
fbem-19723	110	23	system	system	NOUN
fbem-19723	110	24	based	base	VERB
fbem-19723	110	25	on	on	ADP
fbem-19723	110	26	strategic	strategic	ADJ
fbem-19723	110	27	orientation	orientation	NOUN
fbem-19723	110	28	,	,	PUNCT
fbem-19723	110	29	ensure	ensure	VERB
fbem-19723	110	30	the	the	DET
fbem-19723	110	31	accuracy	accuracy	NOUN
fbem-19723	110	32	and	and	CCONJ
fbem-19723	110	33	scientific	scientific	ADJ
fbem-19723	110	34	nature	nature	NOUN
fbem-19723	110	35	of	of	ADP
fbem-19723	110	36	the	the	DET
fbem-19723	110	37	budget	budget	NOUN
fbem-19723	110	38	,	,	PUNCT
fbem-19723	110	39	and	and	CCONJ
fbem-19723	110	40	closely	closely	ADV
fbem-19723	110	41	integrate	integrate	VERB
fbem-19723	110	42	budget	budget	NOUN
fbem-19723	110	43	management	management	NOUN
fbem-19723	110	44	with	with	ADP
fbem-19723	110	45	enterprise	enterprise	NOUN
fbem-19723	110	46	strategy	strategy	NOUN
fbem-19723	110	47	,	,	PUNCT
fbem-19723	110	48	jointly	jointly	ADV
fbem-19723	110	49	promoting	promote	VERB
fbem-19723	110	50	the	the	DET
fbem-19723	110	51	development	development	NOUN
fbem-19723	110	52	of	of	ADP
fbem-19723	110	53	the	the	DET
fbem-19723	110	54	enterprise	enterprise	NOUN
fbem-19723	110	55	.	.	PUNCT
fbem-19723	111	1	references	reference	NOUN
fbem-19723	111	2	[	[	X
fbem-19723	111	3	1	1	NUM
fbem-19723	111	4	]	]	X
fbem-19723	111	5	dutot	dutot	NOUN
fbem-19723	111	6	,	,	PUNCT
fbem-19723	111	7	v.	v.	PROPN
fbem-19723	111	8	and	and	CCONJ
fbem-19723	111	9	bergeron	bergeron	PROPN
fbem-19723	111	10	,	,	PUNCT
fbem-19723	111	11	f.	f.	PROPN
fbem-19723	111	12	“	"	PUNCT
fbem-19723	111	13	from	from	ADP
fbem-19723	111	14	strategic	strategic	ADJ
fbem-19723	111	15	orientation	orientation	NOUN
fbem-19723	111	16	to	to	ADP
fbem-19723	111	17	social	social	ADJ
fbem-19723	111	18	media	medium	NOUN
fbem-19723	111	19	orientation	orientation	NOUN
fbem-19723	111	20	:	:	PUNCT
fbem-19723	111	21	improving	improve	VERB
fbem-19723	111	22	smes	sme	NOUN
fbem-19723	111	23	’	'	PUNCT
fbem-19723	111	24	performance	performance	NOUN
fbem-19723	111	25	on	on	ADP
fbem-19723	111	26	social	social	ADJ
fbem-19723	111	27	media	medium	NOUN
fbem-19723	111	28	”	"	PUNCT
fbem-19723	111	29	,	,	PUNCT
fbem-19723	111	30	journal	journal	NOUN
fbem-19723	111	31	of	of	ADP
fbem-19723	111	32	small	small	ADJ
fbem-19723	111	33	business	business	NOUN
fbem-19723	111	34	and	and	CCONJ
fbem-19723	111	35	enterprise	enterprise	NOUN
fbem-19723	111	36	development	development	NOUN
fbem-19723	111	37	,	,	PUNCT
fbem-19723	111	38	2016	2016	NUM
fbem-19723	111	39	,	,	PUNCT
fbem-19723	111	40	23(4	23(4	NUM
fbem-19723	111	41	):	):	PUNCT
fbem-19723	111	42	1165	1165	NUM
fbem-19723	111	43	-	-	SYM
fbem-19723	111	44	1190	1190	NUM
fbem-19723	111	45	.	.	PUNCT
fbem-19723	112	1	formulation	formulation	NOUN
fbem-19723	112	2	of	of	ADP
fbem-19723	112	3	strategic	strategic	ADJ
fbem-19723	112	4	planning	planning	NOUN
fbem-19723	112	5	first	first	ADJ
fbem-19723	112	6	third	third	ADJ
fbem-19723	112	7	annual	annual	ADJ
fbem-19723	112	8	budget	budget	NOUN
fbem-19723	112	9	management	management	NOUN
fbem-19723	112	10	second	second	ADJ
fbem-19723	112	11	setting	setting	NOUN
fbem-19723	112	12	of	of	ADP
fbem-19723	112	13	annual	annual	ADJ
fbem-19723	112	14	goals	goal	NOUN
fbem-19723	112	15	fourth	fourth	ADJ
fbem-19723	112	16	budget	budget	NOUN
fbem-19723	112	17	monitoring	monitoring	NOUN
fbem-19723	112	18	and	and	CCONJ
fbem-19723	112	19	adjustment	adjustment	NOUN
fbem-19723	112	20	188	188	NUM
fbem-19723	112	21	[	[	SYM
fbem-19723	112	22	2	2	NUM
fbem-19723	112	23	]	]	X
fbem-19723	112	24	gupta	gupta	PROPN
fbem-19723	112	25	,	,	PUNCT
fbem-19723	112	26	v.k	v.k	PROPN
fbem-19723	112	27	.	.	PROPN
fbem-19723	112	28	and	and	CCONJ
fbem-19723	112	29	wales	wales	PROPN
fbem-19723	112	30	,	,	PUNCT
fbem-19723	112	31	w.j	w.j	PROPN
fbem-19723	112	32	.	.	PUNCT
fbem-19723	113	1	“	"	PUNCT
fbem-19723	113	2	assessing	assess	VERB
fbem-19723	113	3	organisational	organisational	ADJ
fbem-19723	113	4	performance	performance	NOUN
fbem-19723	113	5	within	within	ADP
fbem-19723	113	6	entrepreneurial	entrepreneurial	ADJ
fbem-19723	113	7	orientation	orientation	NOUN
fbem-19723	113	8	research	research	NOUN
fbem-19723	113	9	:	:	PUNCT
fbem-19723	113	10	where	where	SCONJ
fbem-19723	113	11	have	have	AUX
fbem-19723	113	12	we	we	PRON
fbem-19723	113	13	been	be	AUX
fbem-19723	113	14	and	and	CCONJ
fbem-19723	113	15	where	where	SCONJ
fbem-19723	113	16	can	can	AUX
fbem-19723	113	17	we	we	PRON
fbem-19723	113	18	go	go	VERB
fbem-19723	113	19	from	from	ADP
fbem-19723	113	20	here	here	ADV
fbem-19723	113	21	?	?	PUNCT
fbem-19723	113	22	”	"	PUNCT
fbem-19723	113	23	,	,	PUNCT
fbem-19723	113	24	journal	journal	NOUN
fbem-19723	113	25	of	of	ADP
fbem-19723	113	26	entrepreneurship	entrepreneurship	NOUN
fbem-19723	113	27	,	,	PUNCT
fbem-19723	113	28	2017	2017	NUM
fbem-19723	113	29	,	,	PUNCT
fbem-19723	113	30	26	26	NUM
fbem-19723	113	31	(	(	PUNCT
fbem-19723	113	32	1):51	1):51	NUM
fbem-19723	113	33	-	-	SYM
fbem-19723	113	34	76	76	NUM
fbem-19723	113	35	.	.	PUNCT
fbem-19723	114	1	[	[	X
fbem-19723	114	2	3	3	NUM
fbem-19723	114	3	]	]	X
fbem-19723	114	4	ismail	ismail	PROPN
fbem-19723	114	5	,	,	PUNCT
fbem-19723	114	6	i.j	i.j	PROPN
fbem-19723	114	7	.	.	PROPN
fbem-19723	114	8	and	and	CCONJ
fbem-19723	114	9	changalima	changalima	PROPN
fbem-19723	114	10	,	,	PUNCT
fbem-19723	114	11	i.a	i.a	PROPN
fbem-19723	114	12	.	.	PUNCT
fbem-19723	114	13	“	"	PUNCT
fbem-19723	114	14	thank	thank	VERB
fbem-19723	114	15	you	you	PRON
fbem-19723	114	16	for	for	ADP
fbem-19723	114	17	sharing	share	VERB
fbem-19723	114	18	!	!	PUNCT
fbem-19723	115	1	unravelling	unravel	VERB
fbem-19723	115	2	the	the	DET
fbem-19723	115	3	perceived	perceive	VERB
fbem-19723	115	4	usefulness	usefulness	NOUN
fbem-19723	115	5	of	of	ADP
fbem-19723	115	6	word	word	NOUN
fbem-19723	115	7	of	of	ADP
fbem-19723	115	8	mouth	mouth	NOUN
fbem-19723	115	9	in	in	ADP
fbem-19723	115	10	public	public	ADJ
fbem-19723	115	11	procurement	procurement	NOUN
fbem-19723	115	12	for	for	ADP
fbem-19723	115	13	small	small	ADJ
fbem-19723	115	14	and	and	CCONJ
fbem-19723	115	15	medium	medium	ADJ
fbem-19723	115	16	enterprises	enterprise	NOUN
fbem-19723	115	17	”	"	PUNCT
fbem-19723	115	18	,	,	PUNCT
fbem-19723	115	19	management	management	NOUN
fbem-19723	115	20	matters	matter	NOUN
fbem-19723	115	21	,	,	PUNCT
fbem-19723	115	22	2022	2022	NUM
fbem-19723	115	23	,	,	PUNCT
fbem-19723	115	24	19	19	NUM
fbem-19723	115	25	(	(	PUNCT
fbem-19723	115	26	2):187	2):187	NUM
fbem-19723	115	27	-	-	SYM
fbem-19723	115	28	208	208	NUM
fbem-19723	115	29	.	.	PUNCT
fbem-19723	116	1	[	[	X
fbem-19723	116	2	4	4	NUM
fbem-19723	116	3	]	]	X
fbem-19723	116	4	mantok	mantok	ADJ
fbem-19723	116	5	,	,	PUNCT
fbem-19723	116	6	s.	s.	PROPN
fbem-19723	116	7	,	,	PUNCT
fbem-19723	116	8	sekhon	sekhon	PROPN
fbem-19723	116	9	,	,	PUNCT
fbem-19723	116	10	h.	h.	PROPN
fbem-19723	116	11	,	,	PUNCT
fbem-19723	116	12	sahi	sahi	PROPN
fbem-19723	116	13	,	,	PUNCT
fbem-19723	116	14	g.k	g.k	PROPN
fbem-19723	116	15	.	.	PROPN
fbem-19723	116	16	and	and	CCONJ
fbem-19723	116	17	jones	jones	PROPN
fbem-19723	116	18	,	,	PUNCT
fbem-19723	116	19	p.	p.	NOUN
fbem-19723	116	20	“	"	PUNCT
fbem-19723	116	21	entrepreneurial	entrepreneurial	ADJ
fbem-19723	116	22	orientation	orientation	NOUN
fbem-19723	116	23	and	and	CCONJ
fbem-19723	116	24	the	the	DET
fbem-19723	116	25	mediating	mediate	VERB
fbem-19723	116	26	role	role	NOUN
fbem-19723	116	27	of	of	ADP
fbem-19723	116	28	organisational	organisational	ADJ
fbem-19723	116	29	learning	learning	NOUN
fbem-19723	116	30	amongst	amongst	ADP
fbem-19723	116	31	indian	indian	PROPN
fbem-19723	116	32	s	s	PROPN
fbem-19723	116	33	-	-	PUNCT
fbem-19723	116	34	smes	sme	NOUN
fbem-19723	116	35	”	"	PUNCT
fbem-19723	116	36	,	,	PUNCT
fbem-19723	116	37	journal	journal	NOUN
fbem-19723	116	38	of	of	ADP
fbem-19723	116	39	small	small	ADJ
fbem-19723	116	40	business	business	NOUN
fbem-19723	116	41	and	and	CCONJ
fbem-19723	116	42	enterprise	enterprise	NOUN
fbem-19723	116	43	development	development	NOUN
fbem-19723	116	44	,	,	PUNCT
fbem-19723	116	45	2019	2019	NUM
fbem-19723	116	46	,	,	PUNCT
fbem-19723	116	47	11	11	NUM
fbem-19723	116	48	(	(	PUNCT
fbem-19723	116	49	1	1	NUM
fbem-19723	116	50	):	):	PUNCT
fbem-19723	116	51	1220	1220	NUM
fbem-19723	116	52	-	-	SYM
fbem-19723	116	53	1228	1228	NUM
fbem-19723	116	54	.	.	PUNCT
fbem-19723	117	1	[	[	X
fbem-19723	117	2	5	5	NUM
fbem-19723	117	3	]	]	X
fbem-19723	117	4	abou	abou	NOUN
fbem-19723	117	5	-	-	PUNCT
fbem-19723	117	6	foul	foul	ADJ
fbem-19723	117	7	,	,	PUNCT
fbem-19723	117	8	m.	m.	NOUN
fbem-19723	117	9	,	,	PUNCT
fbem-19723	117	10	ruiz	ruiz	NOUN
fbem-19723	117	11	-	-	PUNCT
fbem-19723	117	12	alba	alba	PROPN
fbem-19723	117	13	,	,	PUNCT
fbem-19723	117	14	j.l	j.l	PROPN
fbem-19723	117	15	.	.	PROPN
fbem-19723	117	16	and	and	CCONJ
fbem-19723	117	17	soares	soares	PROPN
fbem-19723	117	18	,	,	PUNCT
fbem-19723	117	19	a.	a.	NOUN
fbem-19723	117	20	“	"	PUNCT
fbem-19723	117	21	the	the	DET
fbem-19723	117	22	impact	impact	NOUN
fbem-19723	117	23	of	of	ADP
fbem-19723	117	24	digitalization	digitalization	NOUN
fbem-19723	117	25	and	and	CCONJ
fbem-19723	117	26	servitization	servitization	NOUN
fbem-19723	117	27	on	on	ADP
fbem-19723	117	28	the	the	DET
fbem-19723	117	29	financial	financial	ADJ
fbem-19723	117	30	performance	performance	NOUN
fbem-19723	117	31	of	of	ADP
fbem-19723	117	32	a	a	DET
fbem-19723	117	33	firm	firm	NOUN
fbem-19723	117	34	:	:	PUNCT
fbem-19723	117	35	an	an	DET
fbem-19723	117	36	empirical	empirical	ADJ
fbem-19723	117	37	analysis	analysis	NOUN
fbem-19723	117	38	”	"	PUNCT
fbem-19723	117	39	,	,	PUNCT
fbem-19723	117	40	production	production	NOUN
fbem-19723	117	41	planning	planning	NOUN
fbem-19723	117	42	and	and	CCONJ
fbem-19723	117	43	control	control	NOUN
fbem-19723	117	44	,	,	PUNCT
fbem-19723	117	45	2019	2019	NUM
fbem-19723	117	46	,	,	PUNCT
fbem-19723	117	47	32	32	NUM
fbem-19723	117	48	(	(	PUNCT
fbem-19723	117	49	12	12	NUM
fbem-19723	117	50	):	):	PUNCT
fbem-19723	117	51	975	975	NUM
fbem-19723	117	52	-	-	SYM
fbem-19723	117	53	989	989	NUM
fbem-19723	117	54	.	.	PUNCT