id	sid	tid	token	lemma	pos
fbem-20461	1	1	frontiers	frontier	NOUN
fbem-20461	1	2	in	in	ADP
fbem-20461	1	3	business	business	NOUN
fbem-20461	1	4	,	,	PUNCT
fbem-20461	1	5	economics	economic	NOUN
fbem-20461	1	6	and	and	CCONJ
fbem-20461	1	7	management	management	NOUN
fbem-20461	1	8	issn	issn	PROPN
fbem-20461	1	9	:	:	PUNCT
fbem-20461	1	10	2766	2766	NUM
fbem-20461	1	11	-	-	PUNCT
fbem-20461	1	12	824x	824x	NUM
fbem-20461	1	13	|	|	ADJ
fbem-20461	1	14	vol	vol	NOUN
fbem-20461	1	15	.	.	PUNCT
fbem-20461	2	1	14	14	NUM
fbem-20461	2	2	,	,	PUNCT
fbem-20461	2	3	no	no	INTJ
fbem-20461	2	4	.	.	NOUN
fbem-20461	2	5	3	3	NUM
fbem-20461	2	6	,	,	PUNCT
fbem-20461	2	7	2024	2024	NUM
fbem-20461	2	8	126	126	NUM
fbem-20461	2	9	research	research	NOUN
fbem-20461	2	10	on	on	ADP
fbem-20461	2	11	the	the	DET
fbem-20461	2	12	motivation	motivation	NOUN
fbem-20461	2	13	and	and	CCONJ
fbem-20461	2	14	governance	governance	NOUN
fbem-20461	2	15	of	of	ADP
fbem-20461	2	16	financial	financial	ADJ
fbem-20461	2	17	fraud	fraud	NOUN
fbem-20461	2	18	in	in	ADP
fbem-20461	2	19	zuojiang	zuojiang	PROPN
fbem-20461	2	20	technology	technology	PROPN
fbem-20461	2	21	based	base	VERB
fbem-20461	2	22	on	on	ADP
fbem-20461	2	23	risk	risk	NOUN
fbem-20461	2	24	factor	factor	NOUN
fbem-20461	2	25	theory	theory	NOUN
fbem-20461	2	26	long	long	PROPN
fbem-20461	2	27	chen	chen	PROPN
fbem-20461	2	28	,	,	PUNCT
fbem-20461	2	29	chengzong	chengzong	PROPN
fbem-20461	2	30	yang	yang	PROPN
fbem-20461	2	31	,	,	PUNCT
fbem-20461	2	32	liu	liu	PROPN
fbem-20461	2	33	yang	yang	PROPN
fbem-20461	2	34	sichuan	sichuan	PROPN
fbem-20461	2	35	university	university	PROPN
fbem-20461	2	36	of	of	ADP
fbem-20461	2	37	science	science	PROPN
fbem-20461	2	38	&	&	CCONJ
fbem-20461	2	39	engineering	engineering	PROPN
fbem-20461	2	40	,	,	PUNCT
fbem-20461	2	41	zigong	zigong	PROPN
fbem-20461	2	42	643000	643000	NUM
fbem-20461	2	43	,	,	PUNCT
fbem-20461	2	44	china	china	PROPN
fbem-20461	2	45	abstract	abstract	PROPN
fbem-20461	2	46	:	:	PUNCT
fbem-20461	2	47	with	with	ADP
fbem-20461	2	48	the	the	DET
fbem-20461	2	49	rapid	rapid	ADJ
fbem-20461	2	50	development	development	NOUN
fbem-20461	2	51	of	of	ADP
fbem-20461	2	52	the	the	DET
fbem-20461	2	53	market	market	NOUN
fbem-20461	2	54	,	,	PUNCT
fbem-20461	2	55	more	more	ADJ
fbem-20461	2	56	and	and	CCONJ
fbem-20461	2	57	more	more	ADJ
fbem-20461	2	58	financial	financial	ADJ
fbem-20461	2	59	fraud	fraud	NOUN
fbem-20461	2	60	events	event	NOUN
fbem-20461	2	61	have	have	AUX
fbem-20461	2	62	been	be	AUX
fbem-20461	2	63	derived	derive	VERB
fbem-20461	2	64	,	,	PUNCT
fbem-20461	2	65	which	which	PRON
fbem-20461	2	66	have	have	AUX
fbem-20461	2	67	brought	bring	VERB
fbem-20461	2	68	bad	bad	ADJ
fbem-20461	2	69	effects	effect	NOUN
fbem-20461	2	70	to	to	ADP
fbem-20461	2	71	related	related	ADJ
fbem-20461	2	72	industries	industry	NOUN
fbem-20461	2	73	,	,	PUNCT
fbem-20461	2	74	investors	investor	NOUN
fbem-20461	2	75	and	and	CCONJ
fbem-20461	2	76	society	society	NOUN
fbem-20461	2	77	.	.	PUNCT
fbem-20461	3	1	as	as	ADP
fbem-20461	3	2	a	a	DET
fbem-20461	3	3	typical	typical	ADJ
fbem-20461	3	4	shell	shell	NOUN
fbem-20461	3	5	case	case	NOUN
fbem-20461	3	6	,	,	PUNCT
fbem-20461	3	7	the	the	DET
fbem-20461	3	8	fraud	fraud	NOUN
fbem-20461	3	9	case	case	NOUN
fbem-20461	3	10	of	of	ADP
fbem-20461	3	11	zuojiang	zuojiang	PROPN
fbem-20461	3	12	technology	technology	PROPN
fbem-20461	3	13	is	be	AUX
fbem-20461	3	14	a	a	DET
fbem-20461	3	15	microcosm	microcosm	NOUN
fbem-20461	3	16	of	of	ADP
fbem-20461	3	17	the	the	DET
fbem-20461	3	18	fraud	fraud	NOUN
fbem-20461	3	19	case	case	NOUN
fbem-20461	3	20	of	of	ADP
fbem-20461	3	21	listed	list	VERB
fbem-20461	3	22	companies	company	NOUN
fbem-20461	3	23	.	.	PUNCT
fbem-20461	4	1	this	this	DET
fbem-20461	4	2	paper	paper	NOUN
fbem-20461	4	3	takes	take	VERB
fbem-20461	4	4	this	this	DET
fbem-20461	4	5	case	case	NOUN
fbem-20461	4	6	as	as	ADP
fbem-20461	4	7	the	the	DET
fbem-20461	4	8	main	main	ADJ
fbem-20461	4	9	body	body	NOUN
fbem-20461	4	10	,	,	PUNCT
fbem-20461	4	11	combines	combine	VERB
fbem-20461	4	12	the	the	DET
fbem-20461	4	13	risk	risk	NOUN
fbem-20461	4	14	factor	factor	NOUN
fbem-20461	4	15	theory	theory	NOUN
fbem-20461	4	16	,	,	PUNCT
fbem-20461	4	17	analyzes	analyze	VERB
fbem-20461	4	18	the	the	DET
fbem-20461	4	19	causes	cause	NOUN
fbem-20461	4	20	of	of	ADP
fbem-20461	4	21	fraud	fraud	NOUN
fbem-20461	4	22	from	from	ADP
fbem-20461	4	23	five	five	NUM
fbem-20461	4	24	perspectives	perspective	NOUN
fbem-20461	4	25	,	,	PUNCT
fbem-20461	4	26	and	and	CCONJ
fbem-20461	4	27	puts	put	VERB
fbem-20461	4	28	forward	forward	ADV
fbem-20461	4	29	relevant	relevant	ADJ
fbem-20461	4	30	risk	risk	NOUN
fbem-20461	4	31	control	control	NOUN
fbem-20461	4	32	suggestions	suggestion	NOUN
fbem-20461	4	33	for	for	ADP
fbem-20461	4	34	the	the	DET
fbem-20461	4	35	existing	exist	VERB
fbem-20461	4	36	problems	problem	NOUN
fbem-20461	4	37	of	of	ADP
fbem-20461	4	38	zuojiang	zuojiang	PROPN
fbem-20461	4	39	technology	technology	PROPN
fbem-20461	4	40	,	,	PUNCT
fbem-20461	4	41	hoping	hope	VERB
fbem-20461	4	42	to	to	PART
fbem-20461	4	43	make	make	VERB
fbem-20461	4	44	some	some	DET
fbem-20461	4	45	contributions	contribution	NOUN
fbem-20461	4	46	to	to	ADP
fbem-20461	4	47	the	the	DET
fbem-20461	4	48	healthy	healthy	ADJ
fbem-20461	4	49	and	and	CCONJ
fbem-20461	4	50	orderly	orderly	ADJ
fbem-20461	4	51	development	development	NOUN
fbem-20461	4	52	of	of	ADP
fbem-20461	4	53	the	the	DET
fbem-20461	4	54	capital	capital	NOUN
fbem-20461	4	55	market	market	NOUN
fbem-20461	4	56	.	.	PUNCT
fbem-20461	5	1	keywords	keyword	NOUN
fbem-20461	5	2	:	:	PUNCT
fbem-20461	5	3	zuojiang	zuojiang	PROPN
fbem-20461	5	4	technology	technology	PROPN
fbem-20461	5	5	,	,	PUNCT
fbem-20461	5	6	risk	risk	NOUN
fbem-20461	5	7	factor	factor	NOUN
fbem-20461	5	8	theory	theory	NOUN
fbem-20461	5	9	,	,	PUNCT
fbem-20461	5	10	financial	financial	ADJ
fbem-20461	5	11	fraud	fraud	NOUN
fbem-20461	5	12	.	.	PUNCT
fbem-20461	6	1	1	1	X
fbem-20461	6	2	.	.	X
fbem-20461	6	3	related	relate	VERB
fbem-20461	6	4	concepts	concept	NOUN
fbem-20461	6	5	and	and	CCONJ
fbem-20461	6	6	theories	theory	NOUN
fbem-20461	6	7	1.1	1.1	NUM
fbem-20461	6	8	.	.	PUNCT
fbem-20461	7	1	concept	concept	NOUN
fbem-20461	7	2	of	of	ADP
fbem-20461	7	3	financial	financial	ADJ
fbem-20461	7	4	fraud	fraud	NOUN
fbem-20461	7	5	with	with	ADP
fbem-20461	7	6	the	the	DET
fbem-20461	7	7	rapid	rapid	ADJ
fbem-20461	7	8	development	development	NOUN
fbem-20461	7	9	of	of	ADP
fbem-20461	7	10	the	the	DET
fbem-20461	7	11	market	market	NOUN
fbem-20461	7	12	,	,	PUNCT
fbem-20461	7	13	more	more	ADJ
fbem-20461	7	14	and	and	CCONJ
fbem-20461	7	15	more	more	ADJ
fbem-20461	7	16	financial	financial	ADJ
fbem-20461	7	17	fraud	fraud	NOUN
fbem-20461	7	18	events	event	NOUN
fbem-20461	7	19	have	have	AUX
fbem-20461	7	20	been	be	AUX
fbem-20461	7	21	derived	derive	VERB
fbem-20461	7	22	,	,	PUNCT
fbem-20461	7	23	which	which	PRON
fbem-20461	7	24	have	have	AUX
fbem-20461	7	25	brought	bring	VERB
fbem-20461	7	26	bad	bad	ADJ
fbem-20461	7	27	effects	effect	NOUN
fbem-20461	7	28	to	to	ADP
fbem-20461	7	29	related	related	ADJ
fbem-20461	7	30	industries	industry	NOUN
fbem-20461	7	31	,	,	PUNCT
fbem-20461	7	32	investors	investor	NOUN
fbem-20461	7	33	and	and	CCONJ
fbem-20461	7	34	society	society	NOUN
fbem-20461	7	35	.	.	PUNCT
fbem-20461	8	1	the	the	DET
fbem-20461	8	2	concept	concept	NOUN
fbem-20461	8	3	of	of	ADP
fbem-20461	8	4	financial	financial	ADJ
fbem-20461	8	5	fraud	fraud	NOUN
fbem-20461	8	6	has	have	AUX
fbem-20461	8	7	not	not	PART
fbem-20461	8	8	reached	reach	VERB
fbem-20461	8	9	a	a	DET
fbem-20461	8	10	unified	unified	ADJ
fbem-20461	8	11	conclusion	conclusion	NOUN
fbem-20461	8	12	and	and	CCONJ
fbem-20461	8	13	has	have	VERB
fbem-20461	8	14	different	different	ADJ
fbem-20461	8	15	interpretations	interpretation	NOUN
fbem-20461	8	16	in	in	ADP
fbem-20461	8	17	different	different	ADJ
fbem-20461	8	18	countries	country	NOUN
fbem-20461	8	19	.	.	PUNCT
fbem-20461	9	1	according	accord	VERB
fbem-20461	9	2	to	to	ADP
fbem-20461	9	3	the	the	DET
fbem-20461	9	4	american	american	PROPN
fbem-20461	9	5	institute	institute	PROPN
fbem-20461	9	6	of	of	ADP
fbem-20461	9	7	certified	certify	VERB
fbem-20461	9	8	public	public	ADJ
fbem-20461	9	9	accountants	accountant	NOUN
fbem-20461	9	10	,	,	PUNCT
fbem-20461	9	11	financial	financial	ADJ
fbem-20461	9	12	fraud	fraud	NOUN
fbem-20461	9	13	is	be	AUX
fbem-20461	9	14	formed	form	VERB
fbem-20461	9	15	when	when	SCONJ
fbem-20461	9	16	enterprises	enterprise	NOUN
fbem-20461	9	17	fabricate	fabricate	VERB
fbem-20461	9	18	and	and	CCONJ
fbem-20461	9	19	omit	omit	ADJ
fbem-20461	9	20	elements	element	NOUN
fbem-20461	9	21	of	of	ADP
fbem-20461	9	22	financial	financial	ADJ
fbem-20461	9	23	reports	report	NOUN
fbem-20461	9	24	,	,	PUNCT
fbem-20461	9	25	misrepresent	misrepresent	VERB
fbem-20461	9	26	financial	financial	ADJ
fbem-20461	9	27	information	information	NOUN
fbem-20461	9	28	and	and	CCONJ
fbem-20461	9	29	mislead	mislead	VERB
fbem-20461	9	30	relevant	relevant	ADJ
fbem-20461	9	31	stakeholders	stakeholder	NOUN
fbem-20461	9	32	.	.	PUNCT
fbem-20461	10	1	the	the	DET
fbem-20461	10	2	auditing	auditing	NOUN
fbem-20461	10	3	standards	standard	NOUN
fbem-20461	10	4	for	for	ADP
fbem-20461	10	5	certified	certified	ADJ
fbem-20461	10	6	public	public	ADJ
fbem-20461	10	7	accountants	accountant	NOUN
fbem-20461	10	8	in	in	ADP
fbem-20461	10	9	china	china	PROPN
fbem-20461	10	10	point	point	VERB
fbem-20461	10	11	out	out	ADP
fbem-20461	10	12	that	that	SCONJ
fbem-20461	10	13	fraud	fraud	NOUN
fbem-20461	10	14	is	be	AUX
fbem-20461	10	15	a	a	DET
fbem-20461	10	16	behavior	behavior	NOUN
fbem-20461	10	17	in	in	ADP
fbem-20461	10	18	which	which	PRON
fbem-20461	10	19	members	member	NOUN
fbem-20461	10	20	of	of	ADP
fbem-20461	10	21	the	the	DET
fbem-20461	10	22	audited	audit	VERB
fbem-20461	10	23	entity	entity	NOUN
fbem-20461	10	24	or	or	CCONJ
fbem-20461	10	25	third	third	ADJ
fbem-20461	10	26	parties	party	NOUN
fbem-20461	10	27	intentionally	intentionally	ADV
fbem-20461	10	28	cheat	cheat	VERB
fbem-20461	10	29	in	in	ADP
fbem-20461	10	30	order	order	NOUN
fbem-20461	10	31	to	to	PART
fbem-20461	10	32	obtain	obtain	VERB
fbem-20461	10	33	illegal	illegal	ADJ
fbem-20461	10	34	or	or	CCONJ
fbem-20461	10	35	improper	improper	ADJ
fbem-20461	10	36	benefits	benefit	NOUN
fbem-20461	10	37	.	.	PUNCT
fbem-20461	11	1	although	although	SCONJ
fbem-20461	11	2	there	there	PRON
fbem-20461	11	3	are	be	VERB
fbem-20461	11	4	differences	difference	NOUN
fbem-20461	11	5	in	in	ADP
fbem-20461	11	6	the	the	DET
fbem-20461	11	7	definition	definition	NOUN
fbem-20461	11	8	of	of	ADP
fbem-20461	11	9	financial	financial	ADJ
fbem-20461	11	10	fraud	fraud	NOUN
fbem-20461	11	11	at	at	ADP
fbem-20461	11	12	home	home	NOUN
fbem-20461	11	13	and	and	CCONJ
fbem-20461	11	14	abroad	abroad	ADV
fbem-20461	11	15	,	,	PUNCT
fbem-20461	11	16	they	they	PRON
fbem-20461	11	17	all	all	PRON
fbem-20461	11	18	have	have	VERB
fbem-20461	11	19	some	some	DET
fbem-20461	11	20	common	common	ADJ
fbem-20461	11	21	core	core	NOUN
fbem-20461	11	22	characteristics	characteristic	NOUN
fbem-20461	11	23	.	.	PUNCT
fbem-20461	12	1	first	first	ADV
fbem-20461	12	2	of	of	ADP
fbem-20461	12	3	all	all	PRON
fbem-20461	12	4	,	,	PUNCT
fbem-20461	12	5	fraud	fraud	NOUN
fbem-20461	12	6	is	be	AUX
fbem-20461	12	7	often	often	ADV
fbem-20461	12	8	carried	carry	VERB
fbem-20461	12	9	out	out	ADP
fbem-20461	12	10	by	by	ADP
fbem-20461	12	11	enterprise	enterprise	NOUN
fbem-20461	12	12	management	management	NOUN
fbem-20461	12	13	and	and	CCONJ
fbem-20461	12	14	internal	internal	ADJ
fbem-20461	12	15	personnel	personnel	NOUN
fbem-20461	12	16	,	,	PUNCT
fbem-20461	12	17	who	who	PRON
fbem-20461	12	18	will	will	AUX
fbem-20461	12	19	deliberately	deliberately	ADV
fbem-20461	12	20	beautify	beautify	VERB
fbem-20461	12	21	the	the	DET
fbem-20461	12	22	content	content	NOUN
fbem-20461	12	23	of	of	ADP
fbem-20461	12	24	financial	financial	ADJ
fbem-20461	12	25	statements	statement	NOUN
fbem-20461	12	26	,	,	PUNCT
fbem-20461	12	27	resulting	result	VERB
fbem-20461	12	28	in	in	ADP
fbem-20461	12	29	the	the	DET
fbem-20461	12	30	failure	failure	NOUN
fbem-20461	12	31	of	of	ADP
fbem-20461	12	32	internal	internal	ADJ
fbem-20461	12	33	control	control	NOUN
fbem-20461	12	34	mechanism	mechanism	NOUN
fbem-20461	12	35	,	,	PUNCT
fbem-20461	12	36	and	and	CCONJ
fbem-20461	12	37	it	it	PRON
fbem-20461	12	38	is	be	AUX
fbem-20461	12	39	difficult	difficult	ADJ
fbem-20461	12	40	to	to	PART
fbem-20461	12	41	effectively	effectively	ADV
fbem-20461	12	42	identify	identify	VERB
fbem-20461	12	43	fraud	fraud	NOUN
fbem-20461	12	44	by	by	ADP
fbem-20461	12	45	third	third	ADJ
fbem-20461	12	46	parties	party	NOUN
fbem-20461	12	47	after	after	SCONJ
fbem-20461	12	48	it	it	PRON
fbem-20461	12	49	occurs	occur	VERB
fbem-20461	12	50	.	.	PUNCT
fbem-20461	13	1	secondly	secondly	ADV
fbem-20461	13	2	,	,	PUNCT
fbem-20461	13	3	the	the	DET
fbem-20461	13	4	target	target	NOUN
fbem-20461	13	5	is	be	AUX
fbem-20461	13	6	usually	usually	ADV
fbem-20461	13	7	focused	focus	VERB
fbem-20461	13	8	on	on	ADP
fbem-20461	13	9	financial	financial	ADJ
fbem-20461	13	10	data	datum	NOUN
fbem-20461	13	11	,	,	PUNCT
fbem-20461	13	12	and	and	CCONJ
fbem-20461	13	13	the	the	DET
fbem-20461	13	14	purpose	purpose	NOUN
fbem-20461	13	15	of	of	ADP
fbem-20461	13	16	financial	financial	ADJ
fbem-20461	13	17	fraud	fraud	NOUN
fbem-20461	13	18	is	be	AUX
fbem-20461	13	19	achieved	achieve	VERB
fbem-20461	13	20	by	by	ADP
fbem-20461	13	21	deliberately	deliberately	ADV
fbem-20461	13	22	altering	alter	VERB
fbem-20461	13	23	,	,	PUNCT
fbem-20461	13	24	adjusting	adjust	VERB
fbem-20461	13	25	or	or	CCONJ
fbem-20461	13	26	concealing	conceal	VERB
fbem-20461	13	27	the	the	DET
fbem-20461	13	28	business	business	NOUN
fbem-20461	13	29	performance	performance	NOUN
fbem-20461	13	30	,	,	PUNCT
fbem-20461	13	31	cash	cash	NOUN
fbem-20461	13	32	flow	flow	NOUN
fbem-20461	13	33	and	and	CCONJ
fbem-20461	13	34	expected	expect	VERB
fbem-20461	13	35	finance	finance	NOUN
fbem-20461	13	36	of	of	ADP
fbem-20461	13	37	the	the	DET
fbem-20461	13	38	enterprise	enterprise	NOUN
fbem-20461	13	39	.	.	PUNCT
fbem-20461	14	1	moreover	moreover	ADV
fbem-20461	14	2	,	,	PUNCT
fbem-20461	14	3	most	most	ADJ
fbem-20461	14	4	of	of	ADP
fbem-20461	14	5	the	the	DET
fbem-20461	14	6	malpractices	malpractice	NOUN
fbem-20461	14	7	are	be	AUX
fbem-20461	14	8	generated	generate	VERB
fbem-20461	14	9	to	to	PART
fbem-20461	14	10	obtain	obtain	VERB
fbem-20461	14	11	improper	improper	ADJ
fbem-20461	14	12	benefits	benefit	NOUN
fbem-20461	14	13	,	,	PUNCT
fbem-20461	14	14	with	with	ADP
fbem-20461	14	15	illegal	illegal	ADJ
fbem-20461	14	16	profits	profit	NOUN
fbem-20461	14	17	.	.	PUNCT
fbem-20461	15	1	finally	finally	ADV
fbem-20461	15	2	,	,	PUNCT
fbem-20461	15	3	fraud	fraud	NOUN
fbem-20461	15	4	is	be	AUX
fbem-20461	15	5	often	often	ADV
fbem-20461	15	6	carried	carry	VERB
fbem-20461	15	7	out	out	ADP
fbem-20461	15	8	in	in	ADP
fbem-20461	15	9	a	a	DET
fbem-20461	15	10	systematic	systematic	ADJ
fbem-20461	15	11	manner	manner	NOUN
fbem-20461	15	12	over	over	ADP
fbem-20461	15	13	a	a	DET
fbem-20461	15	14	period	period	NOUN
fbem-20461	15	15	of	of	ADP
fbem-20461	15	16	more	more	ADJ
fbem-20461	15	17	than	than	ADP
fbem-20461	15	18	a	a	DET
fbem-20461	15	19	few	few	ADJ
fbem-20461	15	20	accounting	accounting	NOUN
fbem-20461	15	21	periods	period	NOUN
fbem-20461	15	22	,	,	PUNCT
fbem-20461	15	23	making	make	VERB
fbem-20461	15	24	it	it	PRON
fbem-20461	15	25	difficult	difficult	ADJ
fbem-20461	15	26	to	to	PART
fbem-20461	15	27	identify	identify	VERB
fbem-20461	15	28	.	.	PUNCT
fbem-20461	16	1	to	to	PART
fbem-20461	16	2	sum	sum	VERB
fbem-20461	16	3	up	up	ADP
fbem-20461	16	4	,	,	PUNCT
fbem-20461	16	5	the	the	DET
fbem-20461	16	6	definition	definition	NOUN
fbem-20461	16	7	of	of	ADP
fbem-20461	16	8	financial	financial	ADJ
fbem-20461	16	9	fraud	fraud	NOUN
fbem-20461	16	10	in	in	ADP
fbem-20461	16	11	this	this	DET
fbem-20461	16	12	paper	paper	NOUN
fbem-20461	16	13	is	be	AUX
fbem-20461	16	14	:	:	PUNCT
fbem-20461	16	15	the	the	DET
fbem-20461	16	16	internal	internal	ADJ
fbem-20461	16	17	personnel	personnel	NOUN
fbem-20461	16	18	of	of	ADP
fbem-20461	16	19	the	the	DET
fbem-20461	16	20	enterprise	enterprise	NOUN
fbem-20461	16	21	subjtively	subjtively	ADV
fbem-20461	16	22	tamper	tamper	VERB
fbem-20461	16	23	with	with	ADP
fbem-20461	16	24	,	,	PUNCT
fbem-20461	16	25	adjust	adjust	VERB
fbem-20461	16	26	and	and	CCONJ
fbem-20461	16	27	conceal	conceal	VERB
fbem-20461	16	28	financial	financial	ADJ
fbem-20461	16	29	data	datum	NOUN
fbem-20461	16	30	through	through	ADP
fbem-20461	16	31	illegal	illegal	ADJ
fbem-20461	16	32	fraudulent	fraudulent	ADJ
fbem-20461	16	33	means	mean	NOUN
fbem-20461	16	34	,	,	PUNCT
fbem-20461	16	35	with	with	ADP
fbem-20461	16	36	the	the	DET
fbem-20461	16	37	purpose	purpose	NOUN
fbem-20461	16	38	of	of	ADP
fbem-20461	16	39	changing	change	VERB
fbem-20461	16	40	accounting	accounting	NOUN
fbem-20461	16	41	events	event	NOUN
fbem-20461	16	42	,	,	PUNCT
fbem-20461	16	43	so	so	SCONJ
fbem-20461	16	44	as	as	SCONJ
fbem-20461	16	45	to	to	PART
fbem-20461	16	46	attract	attract	VERB
fbem-20461	16	47	capital	capital	NOUN
fbem-20461	16	48	and	and	CCONJ
fbem-20461	16	49	achieve	achieve	VERB
fbem-20461	16	50	the	the	DET
fbem-20461	16	51	goal	goal	NOUN
fbem-20461	16	52	of	of	ADP
fbem-20461	16	53	obtaining	obtain	VERB
fbem-20461	16	54	huge	huge	ADJ
fbem-20461	16	55	profits	profit	NOUN
fbem-20461	16	56	.	.	PUNCT
fbem-20461	17	1	1.2	1.2	NUM
fbem-20461	17	2	.	.	PUNCT
fbem-20461	17	3	risk	risk	NOUN
fbem-20461	17	4	factor	factor	NOUN
fbem-20461	17	5	theory	theory	NOUN
fbem-20461	17	6	the	the	DET
fbem-20461	17	7	frequent	frequent	ADJ
fbem-20461	17	8	occurrence	occurrence	NOUN
fbem-20461	17	9	of	of	ADP
fbem-20461	17	10	fraud	fraud	NOUN
fbem-20461	17	11	cases	case	NOUN
fbem-20461	17	12	promotes	promote	VERB
fbem-20461	17	13	the	the	DET
fbem-20461	17	14	development	development	NOUN
fbem-20461	17	15	and	and	CCONJ
fbem-20461	17	16	optimization	optimization	NOUN
fbem-20461	17	17	of	of	ADP
fbem-20461	17	18	relevant	relevant	ADJ
fbem-20461	17	19	theories	theory	NOUN
fbem-20461	17	20	.	.	PUNCT
fbem-20461	18	1	the	the	DET
fbem-20461	18	2	first	first	ADJ
fbem-20461	18	3	is	be	AUX
fbem-20461	18	4	the	the	DET
fbem-20461	18	5	two	two	NUM
fbem-20461	18	6	-	-	PUNCT
fbem-20461	18	7	factor	factor	NOUN
fbem-20461	18	8	theory	theory	NOUN
fbem-20461	18	9	from	from	ADP
fbem-20461	18	10	the	the	DET
fbem-20461	18	11	structure	structure	NOUN
fbem-20461	18	12	of	of	ADP
fbem-20461	18	13	fraud	fraud	NOUN
fbem-20461	18	14	and	and	CCONJ
fbem-20461	18	15	fraud	fraud	NOUN
fbem-20461	18	16	behavior	behavior	NOUN
fbem-20461	18	17	analysis	analysis	NOUN
fbem-20461	18	18	,	,	PUNCT
fbem-20461	18	19	elaborated	elaborate	VERB
fbem-20461	18	20	the	the	DET
fbem-20461	18	21	motivation	motivation	NOUN
fbem-20461	18	22	of	of	ADP
fbem-20461	18	23	fraud	fraud	NOUN
fbem-20461	18	24	behavior	behavior	NOUN
fbem-20461	18	25	;	;	PUNCT
fbem-20461	18	26	then	then	ADV
fbem-20461	18	27	,	,	PUNCT
fbem-20461	18	28	the	the	DET
fbem-20461	18	29	fraud	fraud	NOUN
fbem-20461	18	30	triangle	triangle	NOUN
fbem-20461	18	31	theory	theory	NOUN
fbem-20461	18	32	analyzes	analyze	VERB
fbem-20461	18	33	the	the	DET
fbem-20461	18	34	causes	cause	NOUN
fbem-20461	18	35	of	of	ADP
fbem-20461	18	36	fraud	fraud	NOUN
fbem-20461	18	37	from	from	ADP
fbem-20461	18	38	pressure	pressure	NOUN
fbem-20461	18	39	,	,	PUNCT
fbem-20461	18	40	opportunity	opportunity	NOUN
fbem-20461	18	41	and	and	CCONJ
fbem-20461	18	42	excuse	excuse	NOUN
fbem-20461	18	43	.	.	PUNCT
fbem-20461	19	1	the	the	DET
fbem-20461	19	2	gone	go	VERB
fbem-20461	19	3	theory	theory	NOUN
fbem-20461	19	4	formed	form	VERB
fbem-20461	19	5	after	after	ADP
fbem-20461	19	6	that	that	PRON
fbem-20461	19	7	has	have	AUX
fbem-20461	19	8	gradually	gradually	ADV
fbem-20461	19	9	improved	improve	VERB
fbem-20461	19	10	the	the	DET
fbem-20461	19	11	motivation	motivation	NOUN
fbem-20461	19	12	theory	theory	NOUN
fbem-20461	19	13	of	of	ADP
fbem-20461	19	14	fraud	fraud	NOUN
fbem-20461	19	15	through	through	ADP
fbem-20461	19	16	comprehensive	comprehensive	ADJ
fbem-20461	19	17	analysis	analysis	NOUN
fbem-20461	19	18	of	of	ADP
fbem-20461	19	19	opportunity	opportunity	NOUN
fbem-20461	19	20	,	,	PUNCT
fbem-20461	19	21	need	need	NOUN
fbem-20461	19	22	,	,	PUNCT
fbem-20461	19	23	exposure	exposure	NOUN
fbem-20461	19	24	,	,	PUNCT
fbem-20461	19	25	greed	greed	NOUN
fbem-20461	19	26	and	and	CCONJ
fbem-20461	19	27	other	other	ADJ
fbem-20461	19	28	aspects	aspect	NOUN
fbem-20461	19	29	.	.	PUNCT
fbem-20461	20	1	the	the	DET
fbem-20461	20	2	risk	risk	NOUN
fbem-20461	20	3	factor	factor	NOUN
fbem-20461	20	4	theory	theory	NOUN
fbem-20461	20	5	is	be	AUX
fbem-20461	20	6	extracted	extract	VERB
fbem-20461	20	7	on	on	ADP
fbem-20461	20	8	the	the	DET
fbem-20461	20	9	basis	basis	NOUN
fbem-20461	20	10	of	of	ADP
fbem-20461	20	11	gone	go	VERB
fbem-20461	20	12	theory	theory	NOUN
fbem-20461	20	13	,	,	PUNCT
fbem-20461	20	14	which	which	PRON
fbem-20461	20	15	mainly	mainly	ADV
fbem-20461	20	16	includes	include	VERB
fbem-20461	20	17	the	the	DET
fbem-20461	20	18	following	follow	VERB
fbem-20461	20	19	two	two	NUM
fbem-20461	20	20	levels	level	NOUN
fbem-20461	20	21	and	and	CCONJ
fbem-20461	20	22	five	five	NUM
fbem-20461	20	23	aspects	aspect	NOUN
fbem-20461	20	24	,	,	PUNCT
fbem-20461	20	25	as	as	SCONJ
fbem-20461	20	26	shown	show	VERB
fbem-20461	20	27	in	in	ADP
fbem-20461	20	28	table	table	NOUN
fbem-20461	20	29	1	1	NUM
fbem-20461	20	30	-	-	SYM
fbem-20461	20	31	1	1	NUM
fbem-20461	20	32	:	:	PUNCT
fbem-20461	20	33	table	table	NOUN
fbem-20461	20	34	1	1	NUM
fbem-20461	20	35	-	-	SYM
fbem-20461	20	36	1	1	NUM
fbem-20461	20	37	.	.	PUNCT
fbem-20461	20	38	theoretical	theoretical	ADJ
fbem-20461	20	39	model	model	NOUN
fbem-20461	20	40	of	of	ADP
fbem-20461	20	41	risk	risk	NOUN
fbem-20461	20	42	factors	factor	NOUN
fbem-20461	20	43	risk	risk	NOUN
fbem-20461	20	44	factor	factor	NOUN
fbem-20461	20	45	theory	theory	NOUN
fbem-20461	20	46	individual	individual	ADJ
fbem-20461	20	47	risk	risk	NOUN
fbem-20461	20	48	factor	factor	NOUN
fbem-20461	20	49	moral	moral	ADJ
fbem-20461	20	50	character	character	NOUN
fbem-20461	20	51	motive	motive	ADJ
fbem-20461	20	52	general	general	ADJ
fbem-20461	20	53	risk	risk	NOUN
fbem-20461	20	54	factor	factor	NOUN
fbem-20461	20	55	opportunity	opportunity	NOUN
fbem-20461	20	56	for	for	ADP
fbem-20461	20	57	fraud	fraud	NOUN
fbem-20461	20	58	the	the	DET
fbem-20461	20	59	probability	probability	NOUN
fbem-20461	20	60	of	of	ADP
fbem-20461	20	61	detection	detection	NOUN
fbem-20461	20	62	nature	nature	NOUN
fbem-20461	20	63	of	of	ADP
fbem-20461	20	64	punishment	punishment	NOUN
fbem-20461	20	65	degree	degree	NOUN
fbem-20461	20	66	1.2.1	1.2.1	NUM
fbem-20461	20	67	.	.	PUNCT
fbem-20461	21	1	individual	individual	ADJ
fbem-20461	21	2	risk	risk	NOUN
fbem-20461	21	3	factors	factor	VERB
fbem-20461	21	4	individual	individual	ADJ
fbem-20461	21	5	risk	risk	NOUN
fbem-20461	21	6	factors	factor	NOUN
fbem-20461	21	7	usually	usually	ADV
fbem-20461	21	8	refer	refer	VERB
fbem-20461	21	9	to	to	ADP
fbem-20461	21	10	those	those	DET
fbem-20461	21	11	factors	factor	NOUN
fbem-20461	21	12	that	that	PRON
fbem-20461	21	13	are	be	AUX
fbem-20461	21	14	outside	outside	ADP
fbem-20461	21	15	the	the	DET
fbem-20461	21	16	control	control	NOUN
fbem-20461	21	17	of	of	ADP
fbem-20461	21	18	an	an	DET
fbem-20461	21	19	organization	organization	NOUN
fbem-20461	21	20	or	or	CCONJ
fbem-20461	21	21	an	an	DET
fbem-20461	21	22	individual	individual	NOUN
fbem-20461	21	23	and	and	CCONJ
fbem-20461	21	24	can	can	AUX
fbem-20461	21	25	potentially	potentially	ADV
fbem-20461	21	26	affect	affect	VERB
fbem-20461	21	27	the	the	DET
fbem-20461	21	28	achievement	achievement	NOUN
fbem-20461	21	29	of	of	ADP
fbem-20461	21	30	objectives	objective	NOUN
fbem-20461	21	31	.	.	PUNCT
fbem-20461	22	1	identifying	identify	VERB
fbem-20461	22	2	,	,	PUNCT
fbem-20461	22	3	evaluating	evaluate	VERB
fbem-20461	22	4	and	and	CCONJ
fbem-20461	22	5	managing	manage	VERB
fbem-20461	22	6	these	these	DET
fbem-20461	22	7	risk	risk	NOUN
fbem-20461	22	8	factors	factor	NOUN
fbem-20461	22	9	is	be	AUX
fbem-20461	22	10	crucial	crucial	ADJ
fbem-20461	22	11	for	for	ADP
fbem-20461	22	12	financial	financial	ADJ
fbem-20461	22	13	fraud	fraud	NOUN
fbem-20461	22	14	analysis	analysis	NOUN
fbem-20461	22	15	.	.	PUNCT
fbem-20461	23	1	individual	individual	ADJ
fbem-20461	23	2	risk	risk	NOUN
fbem-20461	23	3	factors	factor	NOUN
fbem-20461	23	4	are	be	AUX
fbem-20461	23	5	mainly	mainly	ADV
fbem-20461	23	6	composed	compose	VERB
fbem-20461	23	7	of	of	ADP
fbem-20461	23	8	moral	moral	ADJ
fbem-20461	23	9	character	character	NOUN
fbem-20461	23	10	and	and	CCONJ
fbem-20461	23	11	fraud	fraud	NOUN
fbem-20461	23	12	motivation	motivation	NOUN
fbem-20461	23	13	.	.	PUNCT
fbem-20461	24	1	①	①	X
fbem-20461	24	2	moral	moral	ADJ
fbem-20461	24	3	character	character	NOUN
fbem-20461	24	4	the	the	DET
fbem-20461	24	5	successful	successful	ADJ
fbem-20461	24	6	operation	operation	NOUN
fbem-20461	24	7	of	of	ADP
fbem-20461	24	8	an	an	DET
fbem-20461	24	9	enterprise	enterprise	NOUN
fbem-20461	24	10	is	be	AUX
fbem-20461	24	11	closely	closely	ADV
fbem-20461	24	12	related	relate	VERB
fbem-20461	24	13	to	to	ADP
fbem-20461	24	14	the	the	DET
fbem-20461	24	15	moral	moral	ADJ
fbem-20461	24	16	character	character	NOUN
fbem-20461	24	17	of	of	ADP
fbem-20461	24	18	its	its	PRON
fbem-20461	24	19	internal	internal	ADJ
fbem-20461	24	20	personnel	personnel	NOUN
fbem-20461	24	21	,	,	PUNCT
fbem-20461	24	22	and	and	CCONJ
fbem-20461	24	23	this	this	DET
fbem-20461	24	24	connection	connection	NOUN
fbem-20461	24	25	is	be	AUX
fbem-20461	24	26	reflected	reflect	VERB
fbem-20461	24	27	in	in	ADP
fbem-20461	24	28	all	all	DET
fbem-20461	24	29	levels	level	NOUN
fbem-20461	24	30	of	of	ADP
fbem-20461	24	31	business	business	NOUN
fbem-20461	24	32	operation	operation	NOUN
fbem-20461	24	33	.	.	PUNCT
fbem-20461	25	1	business	business	NOUN
fbem-20461	25	2	decisions	decision	NOUN
fbem-20461	25	3	are	be	AUX
fbem-20461	25	4	often	often	ADV
fbem-20461	25	5	made	make	VERB
fbem-20461	25	6	by	by	ADP
fbem-20461	25	7	management	management	NOUN
fbem-20461	25	8	and	and	CCONJ
fbem-20461	25	9	realized	realize	VERB
fbem-20461	25	10	through	through	ADP
fbem-20461	25	11	the	the	DET
fbem-20461	25	12	efforts	effort	NOUN
fbem-20461	25	13	of	of	ADP
fbem-20461	25	14	the	the	DET
fbem-20461	25	15	executive	executive	ADJ
fbem-20461	25	16	level	level	NOUN
fbem-20461	25	17	.	.	PUNCT
fbem-20461	26	1	in	in	ADP
fbem-20461	26	2	this	this	DET
fbem-20461	26	3	process	process	NOUN
fbem-20461	26	4	,	,	PUNCT
fbem-20461	26	5	the	the	DET
fbem-20461	26	6	moral	moral	ADJ
fbem-20461	26	7	character	character	NOUN
fbem-20461	26	8	of	of	ADP
fbem-20461	26	9	the	the	DET
fbem-20461	26	10	personnel	personnel	NOUN
fbem-20461	26	11	undoubtedly	undoubtedly	ADV
fbem-20461	26	12	plays	play	VERB
fbem-20461	26	13	a	a	DET
fbem-20461	26	14	crucial	crucial	ADJ
fbem-20461	26	15	role	role	NOUN
fbem-20461	26	16	.	.	PUNCT
fbem-20461	27	1	management	management	NOUN
fbem-20461	27	2	lacks	lack	VERB
fbem-20461	27	3	moral	moral	ADJ
fbem-20461	27	4	qualities	quality	NOUN
fbem-20461	27	5	such	such	ADJ
fbem-20461	27	6	as	as	ADP
fbem-20461	27	7	integrity	integrity	NOUN
fbem-20461	27	8	,	,	PUNCT
fbem-20461	27	9	integrity	integrity	NOUN
fbem-20461	27	10	and	and	CCONJ
fbem-20461	27	11	responsibility	responsibility	NOUN
fbem-20461	27	12	,	,	PUNCT
fbem-20461	27	13	and	and	CCONJ
fbem-20461	27	14	sacrifices	sacrifice	VERB
fbem-20461	27	15	the	the	DET
fbem-20461	27	16	long	long	ADJ
fbem-20461	27	17	-	-	PUNCT
fbem-20461	27	18	term	term	NOUN
fbem-20461	27	19	development	development	NOUN
fbem-20461	27	20	of	of	ADP
fbem-20461	27	21	the	the	DET
fbem-20461	27	22	company	company	NOUN
fbem-20461	27	23	for	for	ADP
fbem-20461	27	24	personal	personal	ADJ
fbem-20461	27	25	interests	interest	NOUN
fbem-20461	27	26	,	,	PUNCT
fbem-20461	27	27	leading	lead	VERB
fbem-20461	27	28	to	to	ADP
fbem-20461	27	29	decision	decision	NOUN
fbem-20461	27	30	-	-	PUNCT
fbem-20461	27	31	making	make	VERB
fbem-20461	27	32	errors	error	NOUN
fbem-20461	27	33	and	and	CCONJ
fbem-20461	27	34	strategic	strategic	ADJ
fbem-20461	27	35	deviations	deviation	NOUN
fbem-20461	27	36	.	.	PUNCT
fbem-20461	28	1	the	the	DET
fbem-20461	28	2	executive	executive	ADJ
fbem-20461	28	3	level	level	NOUN
fbem-20461	28	4	is	be	AUX
fbem-20461	28	5	responsible	responsible	ADJ
fbem-20461	28	6	for	for	ADP
fbem-20461	28	7	translating	translate	VERB
fbem-20461	28	8	decisions	decision	NOUN
fbem-20461	28	9	into	into	ADP
fbem-20461	28	10	concrete	concrete	ADJ
fbem-20461	28	11	actions	action	NOUN
fbem-20461	28	12	.	.	PUNCT
fbem-20461	29	1	if	if	SCONJ
fbem-20461	29	2	the	the	DET
fbem-20461	29	3	executive	executive	ADJ
fbem-20461	29	4	level	level	NOUN
fbem-20461	29	5	lacks	lack	VERB
fbem-20461	29	6	integrity	integrity	NOUN
fbem-20461	29	7	and	and	CCONJ
fbem-20461	29	8	professionalism	professionalism	NOUN
fbem-20461	29	9	,	,	PUNCT
fbem-20461	29	10	it	it	PRON
fbem-20461	29	11	will	will	AUX
fbem-20461	29	12	be	be	AUX
fbem-20461	29	13	lazy	lazy	ADJ
fbem-20461	29	14	and	and	CCONJ
fbem-20461	29	15	perfunctory	perfunctory	ADJ
fbem-20461	29	16	in	in	ADP
fbem-20461	29	17	the	the	DET
fbem-20461	29	18	implementation	implementation	NOUN
fbem-20461	29	19	process	process	NOUN
fbem-20461	29	20	,	,	PUNCT
fbem-20461	29	21	resulting	result	VERB
fbem-20461	29	22	in	in	ADP
fbem-20461	29	23	the	the	DET
fbem-20461	29	24	decision	decision	NOUN
fbem-20461	29	25	can	can	AUX
fbem-20461	29	26	not	not	PART
fbem-20461	29	27	be	be	AUX
fbem-20461	29	28	effectively	effectively	ADV
fbem-20461	29	29	implemented	implement	VERB
fbem-20461	29	30	.	.	PUNCT
fbem-20461	30	1	127	127	NUM
fbem-20461	30	2	②	②	NUM
fbem-20461	30	3	motive	motive	NOUN
fbem-20461	30	4	of	of	ADP
fbem-20461	30	5	fraud	fraud	NOUN
fbem-20461	30	6	in	in	ADP
fbem-20461	30	7	the	the	DET
fbem-20461	30	8	survival	survival	NOUN
fbem-20461	30	9	and	and	CCONJ
fbem-20461	30	10	development	development	NOUN
fbem-20461	30	11	cycle	cycle	NOUN
fbem-20461	30	12	of	of	ADP
fbem-20461	30	13	enterprises	enterprise	NOUN
fbem-20461	30	14	,	,	PUNCT
fbem-20461	30	15	different	different	ADJ
fbem-20461	30	16	stages	stage	NOUN
fbem-20461	30	17	of	of	ADP
fbem-20461	30	18	the	the	DET
fbem-20461	30	19	needs	need	NOUN
fbem-20461	30	20	of	of	ADP
fbem-20461	30	21	enterprises	enterprise	NOUN
fbem-20461	30	22	are	be	AUX
fbem-20461	30	23	also	also	ADV
fbem-20461	30	24	different	different	ADJ
fbem-20461	30	25	.	.	PUNCT
fbem-20461	31	1	sometimes	sometimes	ADV
fbem-20461	31	2	,	,	PUNCT
fbem-20461	31	3	due	due	ADP
fbem-20461	31	4	to	to	ADP
fbem-20461	31	5	market	market	NOUN
fbem-20461	31	6	pressure	pressure	NOUN
fbem-20461	31	7	,	,	PUNCT
fbem-20461	31	8	internal	internal	ADJ
fbem-20461	31	9	competition	competition	NOUN
fbem-20461	31	10	or	or	CCONJ
fbem-20461	31	11	rapid	rapid	ADJ
fbem-20461	31	12	changes	change	NOUN
fbem-20461	31	13	in	in	ADP
fbem-20461	31	14	the	the	DET
fbem-20461	31	15	external	external	ADJ
fbem-20461	31	16	environment	environment	NOUN
fbem-20461	31	17	,	,	PUNCT
fbem-20461	31	18	enterprises	enterprise	NOUN
fbem-20461	31	19	may	may	AUX
fbem-20461	31	20	have	have	VERB
fbem-20461	31	21	improper	improper	ADJ
fbem-20461	31	22	or	or	CCONJ
fbem-20461	31	23	eager	eager	ADJ
fbem-20461	31	24	ideas	idea	NOUN
fbem-20461	31	25	,	,	PUNCT
fbem-20461	31	26	which	which	PRON
fbem-20461	31	27	may	may	AUX
fbem-20461	31	28	be	be	AUX
fbem-20461	31	29	transformed	transform	VERB
fbem-20461	31	30	into	into	ADP
fbem-20461	31	31	incentives	incentive	NOUN
fbem-20461	31	32	for	for	ADP
fbem-20461	31	33	fraud	fraud	NOUN
fbem-20461	31	34	.	.	PUNCT
fbem-20461	32	1	from	from	ADP
fbem-20461	32	2	the	the	DET
fbem-20461	32	3	perspective	perspective	NOUN
fbem-20461	32	4	of	of	ADP
fbem-20461	32	5	profit	profit	NOUN
fbem-20461	32	6	-	-	PUNCT
fbem-20461	32	7	seeking	seeking	NOUN
fbem-20461	32	8	in	in	ADP
fbem-20461	32	9	the	the	DET
fbem-20461	32	10	capital	capital	NOUN
fbem-20461	32	11	market	market	NOUN
fbem-20461	32	12	,	,	PUNCT
fbem-20461	32	13	the	the	DET
fbem-20461	32	14	motivation	motivation	NOUN
fbem-20461	32	15	of	of	ADP
fbem-20461	32	16	financial	financial	ADJ
fbem-20461	32	17	fraud	fraud	NOUN
fbem-20461	32	18	of	of	ADP
fbem-20461	32	19	enterprises	enterprise	NOUN
fbem-20461	32	20	largely	largely	ADV
fbem-20461	32	21	stems	stem	VERB
fbem-20461	32	22	from	from	ADP
fbem-20461	32	23	the	the	DET
fbem-20461	32	24	pursuit	pursuit	NOUN
fbem-20461	32	25	of	of	ADP
fbem-20461	32	26	short	short	ADJ
fbem-20461	32	27	-	-	PUNCT
fbem-20461	32	28	term	term	NOUN
fbem-20461	32	29	interests	interest	NOUN
fbem-20461	32	30	.	.	PUNCT
fbem-20461	33	1	in	in	ADP
fbem-20461	33	2	order	order	NOUN
fbem-20461	33	3	to	to	PART
fbem-20461	33	4	attract	attract	VERB
fbem-20461	33	5	the	the	DET
fbem-20461	33	6	attention	attention	NOUN
fbem-20461	33	7	of	of	ADP
fbem-20461	33	8	investors	investor	NOUN
fbem-20461	33	9	and	and	CCONJ
fbem-20461	33	10	increase	increase	VERB
fbem-20461	33	11	the	the	DET
fbem-20461	33	12	stock	stock	NOUN
fbem-20461	33	13	price	price	NOUN
fbem-20461	33	14	,	,	PUNCT
fbem-20461	33	15	some	some	DET
fbem-20461	33	16	enterprises	enterprise	NOUN
fbem-20461	33	17	may	may	AUX
fbem-20461	33	18	beautify	beautify	VERB
fbem-20461	33	19	financial	financial	ADJ
fbem-20461	33	20	statements	statement	NOUN
fbem-20461	33	21	by	by	ADP
fbem-20461	33	22	fraudulent	fraudulent	ADJ
fbem-20461	33	23	means	mean	NOUN
fbem-20461	33	24	,	,	PUNCT
fbem-20461	33	25	inflate	inflate	VERB
fbem-20461	33	26	profits	profit	NOUN
fbem-20461	33	27	,	,	PUNCT
fbem-20461	33	28	and	and	CCONJ
fbem-20461	33	29	cover	cover	VERB
fbem-20461	33	30	up	up	ADP
fbem-20461	33	31	the	the	DET
fbem-20461	33	32	real	real	ADJ
fbem-20461	33	33	financial	financial	ADJ
fbem-20461	33	34	situation	situation	NOUN
fbem-20461	33	35	.	.	PUNCT
fbem-20461	34	1	the	the	DET
fbem-20461	34	2	pressure	pressure	NOUN
fbem-20461	34	3	of	of	ADP
fbem-20461	34	4	business	business	NOUN
fbem-20461	34	5	performance	performance	NOUN
fbem-20461	34	6	is	be	AUX
fbem-20461	34	7	also	also	ADV
fbem-20461	34	8	an	an	DET
fbem-20461	34	9	important	important	ADJ
fbem-20461	34	10	factor	factor	NOUN
fbem-20461	34	11	leading	lead	VERB
fbem-20461	34	12	to	to	ADP
fbem-20461	34	13	the	the	DET
fbem-20461	34	14	motivation	motivation	NOUN
fbem-20461	34	15	of	of	ADP
fbem-20461	34	16	financial	financial	ADJ
fbem-20461	34	17	fraud	fraud	NOUN
fbem-20461	34	18	.	.	PUNCT
fbem-20461	35	1	in	in	ADP
fbem-20461	35	2	the	the	DET
fbem-20461	35	3	fierce	fierce	ADJ
fbem-20461	35	4	market	market	NOUN
fbem-20461	35	5	competition	competition	NOUN
fbem-20461	35	6	,	,	PUNCT
fbem-20461	35	7	the	the	DET
fbem-20461	35	8	business	business	NOUN
fbem-20461	35	9	performance	performance	NOUN
fbem-20461	35	10	of	of	ADP
fbem-20461	35	11	an	an	DET
fbem-20461	35	12	enterprise	enterprise	NOUN
fbem-20461	35	13	often	often	ADV
fbem-20461	35	14	becomes	become	VERB
fbem-20461	35	15	the	the	DET
fbem-20461	35	16	key	key	ADJ
fbem-20461	35	17	index	index	NOUN
fbem-20461	35	18	to	to	PART
fbem-20461	35	19	measure	measure	VERB
fbem-20461	35	20	its	its	PRON
fbem-20461	35	21	success	success	NOUN
fbem-20461	35	22	.	.	PUNCT
fbem-20461	36	1	however	however	ADV
fbem-20461	36	2	,	,	PUNCT
fbem-20461	36	3	due	due	ADP
fbem-20461	36	4	to	to	ADP
fbem-20461	36	5	changes	change	NOUN
fbem-20461	36	6	in	in	ADP
fbem-20461	36	7	the	the	DET
fbem-20461	36	8	market	market	NOUN
fbem-20461	36	9	environment	environment	NOUN
fbem-20461	36	10	,	,	PUNCT
fbem-20461	36	11	improper	improper	ADJ
fbem-20461	36	12	business	business	NOUN
fbem-20461	36	13	strategies	strategy	NOUN
fbem-20461	36	14	or	or	CCONJ
fbem-20461	36	15	inadequate	inadequate	ADJ
fbem-20461	36	16	management	management	NOUN
fbem-20461	36	17	capabilities	capability	NOUN
fbem-20461	36	18	,	,	PUNCT
fbem-20461	36	19	some	some	DET
fbem-20461	36	20	enterprises	enterprise	NOUN
fbem-20461	36	21	may	may	AUX
fbem-20461	36	22	not	not	PART
fbem-20461	36	23	be	be	AUX
fbem-20461	36	24	able	able	ADJ
fbem-20461	36	25	to	to	PART
fbem-20461	36	26	achieve	achieve	VERB
fbem-20461	36	27	the	the	DET
fbem-20461	36	28	expected	expect	VERB
fbem-20461	36	29	performance	performance	NOUN
fbem-20461	36	30	targets	target	NOUN
fbem-20461	36	31	.	.	PUNCT
fbem-20461	37	1	in	in	ADP
fbem-20461	37	2	order	order	NOUN
fbem-20461	37	3	to	to	PART
fbem-20461	37	4	cover	cover	VERB
fbem-20461	37	5	up	up	ADP
fbem-20461	37	6	these	these	DET
fbem-20461	37	7	problems	problem	NOUN
fbem-20461	37	8	,	,	PUNCT
fbem-20461	37	9	some	some	DET
fbem-20461	37	10	enterprises	enterprise	NOUN
fbem-20461	37	11	may	may	AUX
fbem-20461	37	12	choose	choose	VERB
fbem-20461	37	13	to	to	PART
fbem-20461	37	14	falsely	falsely	ADV
fbem-20461	37	15	report	report	VERB
fbem-20461	37	16	their	their	PRON
fbem-20461	37	17	performance	performance	NOUN
fbem-20461	37	18	through	through	ADP
fbem-20461	37	19	fraudulent	fraudulent	ADJ
fbem-20461	37	20	means	mean	NOUN
fbem-20461	37	21	to	to	PART
fbem-20461	37	22	avoid	avoid	VERB
fbem-20461	37	23	being	be	AUX
fbem-20461	37	24	eliminated	eliminate	VERB
fbem-20461	37	25	by	by	ADP
fbem-20461	37	26	the	the	DET
fbem-20461	37	27	market	market	NOUN
fbem-20461	37	28	.	.	PUNCT
fbem-20461	38	1	in	in	ADP
fbem-20461	38	2	addition	addition	NOUN
fbem-20461	38	3	,	,	PUNCT
fbem-20461	38	4	the	the	DET
fbem-20461	38	5	expectation	expectation	NOUN
fbem-20461	38	6	of	of	ADP
fbem-20461	38	7	shareholders	shareholder	NOUN
fbem-20461	38	8	is	be	AUX
fbem-20461	38	9	also	also	ADV
fbem-20461	38	10	one	one	NUM
fbem-20461	38	11	of	of	ADP
fbem-20461	38	12	the	the	DET
fbem-20461	38	13	important	important	ADJ
fbem-20461	38	14	factors	factor	NOUN
fbem-20461	38	15	leading	lead	VERB
fbem-20461	38	16	to	to	ADP
fbem-20461	38	17	the	the	DET
fbem-20461	38	18	motivation	motivation	NOUN
fbem-20461	38	19	of	of	ADP
fbem-20461	38	20	financial	financial	ADJ
fbem-20461	38	21	fraud	fraud	NOUN
fbem-20461	38	22	.	.	PUNCT
fbem-20461	39	1	as	as	ADP
fbem-20461	39	2	the	the	DET
fbem-20461	39	3	owners	owner	NOUN
fbem-20461	39	4	of	of	ADP
fbem-20461	39	5	enterprises	enterprise	NOUN
fbem-20461	39	6	,	,	PUNCT
fbem-20461	39	7	shareholders	shareholder	NOUN
fbem-20461	39	8	have	have	VERB
fbem-20461	39	9	high	high	ADJ
fbem-20461	39	10	expectations	expectation	NOUN
fbem-20461	39	11	for	for	ADP
fbem-20461	39	12	the	the	DET
fbem-20461	39	13	operating	operating	NOUN
fbem-20461	39	14	results	result	NOUN
fbem-20461	39	15	of	of	ADP
fbem-20461	39	16	enterprises	enterprise	NOUN
fbem-20461	39	17	.	.	PUNCT
fbem-20461	40	1	however	however	ADV
fbem-20461	40	2	,	,	PUNCT
fbem-20461	40	3	when	when	SCONJ
fbem-20461	40	4	the	the	DET
fbem-20461	40	5	business	business	NOUN
fbem-20461	40	6	performance	performance	NOUN
fbem-20461	40	7	of	of	ADP
fbem-20461	40	8	the	the	DET
fbem-20461	40	9	enterprise	enterprise	NOUN
fbem-20461	40	10	can	can	AUX
fbem-20461	40	11	not	not	PART
fbem-20461	40	12	meet	meet	VERB
fbem-20461	40	13	the	the	DET
fbem-20461	40	14	expectations	expectation	NOUN
fbem-20461	40	15	of	of	ADP
fbem-20461	40	16	shareholders	shareholder	NOUN
fbem-20461	40	17	,	,	PUNCT
fbem-20461	40	18	some	some	DET
fbem-20461	40	19	shareholders	shareholder	NOUN
fbem-20461	40	20	may	may	AUX
fbem-20461	40	21	use	use	VERB
fbem-20461	40	22	fraudulent	fraudulent	ADJ
fbem-20461	40	23	means	mean	NOUN
fbem-20461	40	24	to	to	PART
fbem-20461	40	25	whitewash	whitewash	VERB
fbem-20461	40	26	the	the	DET
fbem-20461	40	27	financial	financial	ADJ
fbem-20461	40	28	statements	statement	NOUN
fbem-20461	40	29	to	to	PART
fbem-20461	40	30	meet	meet	VERB
fbem-20461	40	31	the	the	DET
fbem-20461	40	32	expectations	expectation	NOUN
fbem-20461	40	33	of	of	ADP
fbem-20461	40	34	other	other	ADJ
fbem-20461	40	35	shareholders	shareholder	NOUN
fbem-20461	40	36	.	.	PUNCT
fbem-20461	41	1	however	however	ADV
fbem-20461	41	2	,	,	PUNCT
fbem-20461	41	3	this	this	DET
fbem-20461	41	4	approach	approach	NOUN
fbem-20461	41	5	not	not	PART
fbem-20461	41	6	only	only	ADV
fbem-20461	41	7	harms	harm	VERB
fbem-20461	41	8	the	the	DET
fbem-20461	41	9	long	long	ADJ
fbem-20461	41	10	-	-	PUNCT
fbem-20461	41	11	term	term	NOUN
fbem-20461	41	12	interests	interest	NOUN
fbem-20461	41	13	of	of	ADP
fbem-20461	41	14	the	the	DET
fbem-20461	41	15	company	company	NOUN
fbem-20461	41	16	,	,	PUNCT
fbem-20461	41	17	but	but	CCONJ
fbem-20461	41	18	also	also	ADV
fbem-20461	41	19	undermines	undermine	VERB
fbem-20461	41	20	the	the	DET
fbem-20461	41	21	relationship	relationship	NOUN
fbem-20461	41	22	of	of	ADP
fbem-20461	41	23	trust	trust	NOUN
fbem-20461	41	24	between	between	ADP
fbem-20461	41	25	shareholders	shareholder	NOUN
fbem-20461	41	26	and	and	CCONJ
fbem-20461	41	27	the	the	DET
fbem-20461	41	28	company	company	NOUN
fbem-20461	41	29	.	.	PUNCT
fbem-20461	42	1	1.2.2	1.2.2	X
fbem-20461	42	2	.	.	PUNCT
fbem-20461	42	3	general	general	ADJ
fbem-20461	42	4	risk	risk	NOUN
fbem-20461	42	5	factors	factor	NOUN
fbem-20461	42	6	general	general	ADJ
fbem-20461	42	7	risk	risk	NOUN
fbem-20461	42	8	factors	factor	NOUN
fbem-20461	42	9	risk	risk	NOUN
fbem-20461	42	10	factors	factor	NOUN
fbem-20461	42	11	that	that	PRON
fbem-20461	42	12	can	can	AUX
fbem-20461	42	13	be	be	AUX
fbem-20461	42	14	reduced	reduce	VERB
fbem-20461	42	15	or	or	CCONJ
fbem-20461	42	16	avoided	avoid	VERB
fbem-20461	42	17	by	by	ADP
fbem-20461	42	18	an	an	DET
fbem-20461	42	19	organization	organization	NOUN
fbem-20461	42	20	or	or	CCONJ
fbem-20461	42	21	entity	entity	NOUN
fbem-20461	42	22	through	through	ADP
fbem-20461	42	23	effective	effective	ADJ
fbem-20461	42	24	management	management	NOUN
fbem-20461	42	25	and	and	CCONJ
fbem-20461	42	26	control	control	NOUN
fbem-20461	42	27	.	.	PUNCT
fbem-20461	43	1	it	it	PRON
fbem-20461	43	2	usually	usually	ADV
fbem-20461	43	3	involves	involve	VERB
fbem-20461	43	4	the	the	DET
fbem-20461	43	5	internal	internal	ADJ
fbem-20461	43	6	operations	operation	NOUN
fbem-20461	43	7	and	and	CCONJ
fbem-20461	43	8	management	management	NOUN
fbem-20461	43	9	of	of	ADP
fbem-20461	43	10	an	an	DET
fbem-20461	43	11	organization	organization	NOUN
fbem-20461	43	12	or	or	CCONJ
fbem-20461	43	13	entity	entity	NOUN
fbem-20461	43	14	.	.	PUNCT
fbem-20461	44	1	general	general	ADJ
fbem-20461	44	2	risk	risk	NOUN
fbem-20461	44	3	factors	factor	NOUN
fbem-20461	44	4	are	be	AUX
fbem-20461	44	5	mainly	mainly	ADV
fbem-20461	44	6	composed	compose	VERB
fbem-20461	44	7	of	of	ADP
fbem-20461	44	8	the	the	DET
fbem-20461	44	9	occurrence	occurrence	NOUN
fbem-20461	44	10	of	of	ADP
fbem-20461	44	11	fraud	fraud	NOUN
fbem-20461	44	12	opportunities	opportunity	NOUN
fbem-20461	44	13	,	,	PUNCT
fbem-20461	44	14	the	the	DET
fbem-20461	44	15	probability	probability	NOUN
fbem-20461	44	16	of	of	ADP
fbem-20461	44	17	fraud	fraud	NOUN
fbem-20461	44	18	detection	detection	NOUN
fbem-20461	44	19	and	and	CCONJ
fbem-20461	44	20	the	the	DET
fbem-20461	44	21	nature	nature	NOUN
fbem-20461	44	22	and	and	CCONJ
fbem-20461	44	23	degree	degree	NOUN
fbem-20461	44	24	of	of	ADP
fbem-20461	44	25	punishment	punishment	NOUN
fbem-20461	44	26	after	after	ADP
fbem-20461	44	27	fraud	fraud	NOUN
fbem-20461	44	28	exposure	exposure	NOUN
fbem-20461	44	29	.	.	PUNCT
fbem-20461	45	1	①	①	NUM
fbem-20461	45	2	opportunities	opportunity	NOUN
fbem-20461	45	3	for	for	ADP
fbem-20461	45	4	fraud	fraud	NOUN
fbem-20461	45	5	the	the	DET
fbem-20461	45	6	opportunity	opportunity	NOUN
fbem-20461	45	7	of	of	ADP
fbem-20461	45	8	fraud	fraud	NOUN
fbem-20461	45	9	refers	refer	VERB
fbem-20461	45	10	to	to	ADP
fbem-20461	45	11	the	the	DET
fbem-20461	45	12	objective	objective	ADJ
fbem-20461	45	13	conditions	condition	NOUN
fbem-20461	45	14	that	that	PRON
fbem-20461	45	15	promote	promote	VERB
fbem-20461	45	16	the	the	DET
fbem-20461	45	17	occurrence	occurrence	NOUN
fbem-20461	45	18	of	of	ADP
fbem-20461	45	19	financial	financial	ADJ
fbem-20461	45	20	fraud	fraud	NOUN
fbem-20461	45	21	in	in	ADP
fbem-20461	45	22	enterprises	enterprise	NOUN
fbem-20461	45	23	.	.	PUNCT
fbem-20461	46	1	it	it	PRON
fbem-20461	46	2	originates	originate	VERB
fbem-20461	46	3	from	from	ADP
fbem-20461	46	4	the	the	DET
fbem-20461	46	5	defects	defect	NOUN
fbem-20461	46	6	in	in	ADP
fbem-20461	46	7	the	the	DET
fbem-20461	46	8	design	design	NOUN
fbem-20461	46	9	and	and	CCONJ
fbem-20461	46	10	operation	operation	NOUN
fbem-20461	46	11	of	of	ADP
fbem-20461	46	12	the	the	DET
fbem-20461	46	13	internal	internal	ADJ
fbem-20461	46	14	control	control	NOUN
fbem-20461	46	15	of	of	ADP
fbem-20461	46	16	the	the	DET
fbem-20461	46	17	enterprise	enterprise	NOUN
fbem-20461	46	18	,	,	PUNCT
fbem-20461	46	19	as	as	ADV
fbem-20461	46	20	well	well	ADV
fbem-20461	46	21	as	as	ADP
fbem-20461	46	22	the	the	DET
fbem-20461	46	23	loopholes	loophole	NOUN
fbem-20461	46	24	in	in	ADP
fbem-20461	46	25	the	the	DET
fbem-20461	46	26	business	business	NOUN
fbem-20461	46	27	model	model	NOUN
fbem-20461	46	28	,	,	PUNCT
fbem-20461	46	29	which	which	PRON
fbem-20461	46	30	provides	provide	VERB
fbem-20461	46	31	opportunities	opportunity	NOUN
fbem-20461	46	32	for	for	ADP
fbem-20461	46	33	the	the	DET
fbem-20461	46	34	improper	improper	ADJ
fbem-20461	46	35	behavior	behavior	NOUN
fbem-20461	46	36	within	within	ADP
fbem-20461	46	37	the	the	DET
fbem-20461	46	38	enterprise	enterprise	NOUN
fbem-20461	46	39	.	.	PUNCT
fbem-20461	47	1	internal	internal	ADJ
fbem-20461	47	2	control	control	NOUN
fbem-20461	47	3	is	be	AUX
fbem-20461	47	4	a	a	DET
fbem-20461	47	5	series	series	NOUN
fbem-20461	47	6	of	of	ADP
fbem-20461	47	7	policies	policy	NOUN
fbem-20461	47	8	and	and	CCONJ
fbem-20461	47	9	procedures	procedure	NOUN
fbem-20461	47	10	designed	design	VERB
fbem-20461	47	11	by	by	ADP
fbem-20461	47	12	enterprises	enterprise	NOUN
fbem-20461	47	13	to	to	PART
fbem-20461	47	14	ensure	ensure	VERB
fbem-20461	47	15	the	the	DET
fbem-20461	47	16	accuracy	accuracy	NOUN
fbem-20461	47	17	and	and	CCONJ
fbem-20461	47	18	reliability	reliability	NOUN
fbem-20461	47	19	of	of	ADP
fbem-20461	47	20	financial	financial	ADJ
fbem-20461	47	21	reports	report	NOUN
fbem-20461	47	22	,	,	PUNCT
fbem-20461	47	23	prevent	prevent	VERB
fbem-20461	47	24	and	and	CCONJ
fbem-20461	47	25	detect	detect	VERB
fbem-20461	47	26	errors	error	NOUN
fbem-20461	47	27	and	and	CCONJ
fbem-20461	47	28	fraud	fraud	NOUN
fbem-20461	47	29	.	.	PUNCT
fbem-20461	48	1	however	however	ADV
fbem-20461	48	2	,	,	PUNCT
fbem-20461	48	3	when	when	SCONJ
fbem-20461	48	4	there	there	PRON
fbem-20461	48	5	are	be	VERB
fbem-20461	48	6	flaws	flaw	NOUN
fbem-20461	48	7	in	in	ADP
fbem-20461	48	8	the	the	DET
fbem-20461	48	9	design	design	NOUN
fbem-20461	48	10	and	and	CCONJ
fbem-20461	48	11	operation	operation	NOUN
fbem-20461	48	12	of	of	ADP
fbem-20461	48	13	internal	internal	ADJ
fbem-20461	48	14	controls	control	NOUN
fbem-20461	48	15	,	,	PUNCT
fbem-20461	48	16	opportunities	opportunity	NOUN
fbem-20461	48	17	for	for	ADP
fbem-20461	48	18	fraud	fraud	NOUN
fbem-20461	48	19	creep	creep	NOUN
fbem-20461	48	20	in	in	ADP
fbem-20461	48	21	.	.	PUNCT
fbem-20461	49	1	when	when	SCONJ
fbem-20461	49	2	the	the	DET
fbem-20461	49	3	ownership	ownership	NOUN
fbem-20461	49	4	structure	structure	NOUN
fbem-20461	49	5	is	be	AUX
fbem-20461	49	6	unreasonable	unreasonable	ADJ
fbem-20461	49	7	and	and	CCONJ
fbem-20461	49	8	the	the	DET
fbem-20461	49	9	majority	majority	NOUN
fbem-20461	49	10	shareholder	shareholder	NOUN
fbem-20461	49	11	or	or	CCONJ
fbem-20461	49	12	management	management	NOUN
fbem-20461	49	13	hierarchy	hierarchy	NOUN
fbem-20461	49	14	is	be	AUX
fbem-20461	49	15	able	able	ADJ
fbem-20461	49	16	to	to	PART
fbem-20461	49	17	override	override	VERB
fbem-20461	49	18	internal	internal	ADJ
fbem-20461	49	19	controls	control	NOUN
fbem-20461	49	20	,	,	PUNCT
fbem-20461	49	21	they	they	PRON
fbem-20461	49	22	may	may	AUX
fbem-20461	49	23	use	use	VERB
fbem-20461	49	24	their	their	PRON
fbem-20461	49	25	position	position	NOUN
fbem-20461	49	26	to	to	PART
fbem-20461	49	27	manipulate	manipulate	VERB
fbem-20461	49	28	financial	financial	ADJ
fbem-20461	49	29	data	datum	NOUN
fbem-20461	49	30	and	and	CCONJ
fbem-20461	49	31	accounting	accounting	NOUN
fbem-20461	49	32	records	record	NOUN
fbem-20461	49	33	for	for	ADP
fbem-20461	49	34	improper	improper	ADJ
fbem-20461	49	35	benefits	benefit	NOUN
fbem-20461	49	36	.	.	PUNCT
fbem-20461	50	1	in	in	ADP
fbem-20461	50	2	such	such	ADJ
fbem-20461	50	3	cases	case	NOUN
fbem-20461	50	4	,	,	PUNCT
fbem-20461	50	5	internal	internal	ADJ
fbem-20461	50	6	controls	control	NOUN
fbem-20461	50	7	are	be	AUX
fbem-20461	50	8	nonexistent	nonexistent	ADJ
fbem-20461	50	9	and	and	CCONJ
fbem-20461	50	10	facilitate	facilitate	ADJ
fbem-20461	50	11	fraud	fraud	NOUN
fbem-20461	50	12	.	.	PUNCT
fbem-20461	51	1	in	in	ADP
fbem-20461	51	2	addition	addition	NOUN
fbem-20461	51	3	,	,	PUNCT
fbem-20461	51	4	loopholes	loophole	NOUN
fbem-20461	51	5	in	in	ADP
fbem-20461	51	6	business	business	NOUN
fbem-20461	51	7	models	model	NOUN
fbem-20461	51	8	are	be	AUX
fbem-20461	51	9	also	also	ADV
fbem-20461	51	10	important	important	ADJ
fbem-20461	51	11	sources	source	NOUN
fbem-20461	51	12	of	of	ADP
fbem-20461	51	13	fraud	fraud	NOUN
fbem-20461	51	14	opportunities	opportunity	NOUN
fbem-20461	51	15	.	.	PUNCT
fbem-20461	52	1	for	for	ADP
fbem-20461	52	2	example	example	NOUN
fbem-20461	52	3	,	,	PUNCT
fbem-20461	52	4	criminals	criminal	NOUN
fbem-20461	52	5	may	may	AUX
fbem-20461	52	6	disguise	disguise	VERB
fbem-20461	52	7	the	the	DET
fbem-20461	52	8	true	true	ADJ
fbem-20461	52	9	financial	financial	ADJ
fbem-20461	52	10	situation	situation	NOUN
fbem-20461	52	11	through	through	ADP
fbem-20461	52	12	fictitious	fictitious	ADJ
fbem-20461	52	13	transactions	transaction	NOUN
fbem-20461	52	14	,	,	PUNCT
fbem-20461	52	15	falsifying	falsify	VERB
fbem-20461	52	16	sales	sale	NOUN
fbem-20461	52	17	data	datum	NOUN
fbem-20461	52	18	and	and	CCONJ
fbem-20461	52	19	other	other	ADJ
fbem-20461	52	20	means	mean	NOUN
fbem-20461	52	21	,	,	PUNCT
fbem-20461	52	22	so	so	SCONJ
fbem-20461	52	23	as	as	SCONJ
fbem-20461	52	24	to	to	PART
fbem-20461	52	25	achieve	achieve	VERB
fbem-20461	52	26	the	the	DET
fbem-20461	52	27	purpose	purpose	NOUN
fbem-20461	52	28	of	of	ADP
fbem-20461	52	29	illegal	illegal	ADJ
fbem-20461	52	30	profit	profit	NOUN
fbem-20461	52	31	.	.	PUNCT
fbem-20461	53	1	②	②	NUM
fbem-20461	53	2	the	the	DET
fbem-20461	53	3	probability	probability	NOUN
fbem-20461	53	4	of	of	ADP
fbem-20461	53	5	fraud	fraud	NOUN
fbem-20461	53	6	detection	detection	NOUN
fbem-20461	53	7	the	the	DET
fbem-20461	53	8	possibility	possibility	NOUN
fbem-20461	53	9	of	of	ADP
fbem-20461	53	10	fraud	fraud	NOUN
fbem-20461	53	11	exposure	exposure	NOUN
fbem-20461	53	12	is	be	AUX
fbem-20461	53	13	the	the	DET
fbem-20461	53	14	possibility	possibility	NOUN
fbem-20461	53	15	that	that	SCONJ
fbem-20461	53	16	the	the	DET
fbem-20461	53	17	enterprise	enterprise	NOUN
fbem-20461	53	18	will	will	AUX
fbem-20461	53	19	be	be	AUX
fbem-20461	53	20	discovered	discover	VERB
fbem-20461	53	21	by	by	ADP
fbem-20461	53	22	internal	internal	ADJ
fbem-20461	53	23	personnel	personnel	NOUN
fbem-20461	53	24	or	or	CCONJ
fbem-20461	53	25	external	external	ADJ
fbem-20461	53	26	regulators	regulator	NOUN
fbem-20461	53	27	after	after	ADP
fbem-20461	53	28	committing	commit	VERB
fbem-20461	53	29	fraud	fraud	NOUN
fbem-20461	53	30	.	.	PUNCT
fbem-20461	54	1	the	the	DET
fbem-20461	54	2	probability	probability	NOUN
fbem-20461	54	3	is	be	AUX
fbem-20461	54	4	inversely	inversely	ADV
fbem-20461	54	5	related	relate	VERB
fbem-20461	54	6	to	to	ADP
fbem-20461	54	7	the	the	DET
fbem-20461	54	8	probability	probability	NOUN
fbem-20461	54	9	of	of	ADP
fbem-20461	54	10	financial	financial	ADJ
fbem-20461	54	11	fraud	fraud	NOUN
fbem-20461	54	12	.	.	PUNCT
fbem-20461	55	1	the	the	PRON
fbem-20461	55	2	smaller	small	ADJ
fbem-20461	55	3	the	the	DET
fbem-20461	55	4	exposure	exposure	NOUN
fbem-20461	55	5	probability	probability	NOUN
fbem-20461	55	6	,	,	PUNCT
fbem-20461	55	7	the	the	PRON
fbem-20461	55	8	greater	great	ADJ
fbem-20461	55	9	the	the	DET
fbem-20461	55	10	probability	probability	NOUN
fbem-20461	55	11	of	of	ADP
fbem-20461	55	12	financial	financial	ADJ
fbem-20461	55	13	fraud	fraud	NOUN
fbem-20461	55	14	.	.	PUNCT
fbem-20461	56	1	therefore	therefore	ADV
fbem-20461	56	2	,	,	PUNCT
fbem-20461	56	3	the	the	DET
fbem-20461	56	4	relevant	relevant	ADJ
fbem-20461	56	5	regulatory	regulatory	ADJ
fbem-20461	56	6	departments	department	NOUN
fbem-20461	56	7	and	and	CCONJ
fbem-20461	56	8	third	third	ADJ
fbem-20461	56	9	-	-	PUNCT
fbem-20461	56	10	party	party	NOUN
fbem-20461	56	11	audit	audit	NOUN
fbem-20461	56	12	institutions	institution	NOUN
fbem-20461	56	13	must	must	AUX
fbem-20461	56	14	master	master	VERB
fbem-20461	56	15	the	the	DET
fbem-20461	56	16	methods	method	NOUN
fbem-20461	56	17	to	to	PART
fbem-20461	56	18	identify	identify	VERB
fbem-20461	56	19	fraud	fraud	NOUN
fbem-20461	56	20	,	,	PUNCT
fbem-20461	56	21	and	and	CCONJ
fbem-20461	56	22	constantly	constantly	ADV
fbem-20461	56	23	improve	improve	VERB
fbem-20461	56	24	the	the	DET
fbem-20461	56	25	relevant	relevant	ADJ
fbem-20461	56	26	supervision	supervision	NOUN
fbem-20461	56	27	mechanism	mechanism	NOUN
fbem-20461	56	28	to	to	PART
fbem-20461	56	29	prevent	prevent	VERB
fbem-20461	56	30	the	the	DET
fbem-20461	56	31	occurrence	occurrence	NOUN
fbem-20461	56	32	of	of	ADP
fbem-20461	56	33	corporate	corporate	ADJ
fbem-20461	56	34	financial	financial	ADJ
fbem-20461	56	35	fraud	fraud	NOUN
fbem-20461	56	36	.	.	PUNCT
fbem-20461	57	1	from	from	ADP
fbem-20461	57	2	the	the	DET
fbem-20461	57	3	perspective	perspective	NOUN
fbem-20461	57	4	of	of	ADP
fbem-20461	57	5	enterprise	enterprise	NOUN
fbem-20461	57	6	insiders	insider	NOUN
fbem-20461	57	7	,	,	PUNCT
fbem-20461	57	8	the	the	DET
fbem-20461	57	9	possibility	possibility	NOUN
fbem-20461	57	10	of	of	ADP
fbem-20461	57	11	fraud	fraud	NOUN
fbem-20461	57	12	exposure	exposure	NOUN
fbem-20461	57	13	is	be	AUX
fbem-20461	57	14	closely	closely	ADV
fbem-20461	57	15	related	relate	VERB
fbem-20461	57	16	to	to	ADP
fbem-20461	57	17	the	the	DET
fbem-20461	57	18	internal	internal	ADJ
fbem-20461	57	19	control	control	NOUN
fbem-20461	57	20	system	system	NOUN
fbem-20461	57	21	of	of	ADP
fbem-20461	57	22	the	the	DET
fbem-20461	57	23	enterprise	enterprise	NOUN
fbem-20461	57	24	.	.	PUNCT
fbem-20461	58	1	a	a	DET
fbem-20461	58	2	perfect	perfect	ADJ
fbem-20461	58	3	internal	internal	ADJ
fbem-20461	58	4	control	control	NOUN
fbem-20461	58	5	system	system	NOUN
fbem-20461	58	6	can	can	AUX
fbem-20461	58	7	effectively	effectively	ADV
fbem-20461	58	8	reduce	reduce	VERB
fbem-20461	58	9	the	the	DET
fbem-20461	58	10	risk	risk	NOUN
fbem-20461	58	11	of	of	ADP
fbem-20461	58	12	financial	financial	ADJ
fbem-20461	58	13	fraud	fraud	NOUN
fbem-20461	58	14	,	,	PUNCT
fbem-20461	58	15	because	because	SCONJ
fbem-20461	58	16	it	it	PRON
fbem-20461	58	17	makes	make	VERB
fbem-20461	58	18	it	it	PRON
fbem-20461	58	19	difficult	difficult	ADJ
fbem-20461	58	20	to	to	PART
fbem-20461	58	21	hide	hide	VERB
fbem-20461	58	22	fraud	fraud	NOUN
fbem-20461	58	23	by	by	ADP
fbem-20461	58	24	standardizing	standardize	VERB
fbem-20461	58	25	the	the	DET
fbem-20461	58	26	financial	financial	ADJ
fbem-20461	58	27	management	management	NOUN
fbem-20461	58	28	process	process	NOUN
fbem-20461	58	29	of	of	ADP
fbem-20461	58	30	enterprises	enterprise	NOUN
fbem-20461	58	31	,	,	PUNCT
fbem-20461	58	32	clarifying	clarify	VERB
fbem-20461	58	33	the	the	DET
fbem-20461	58	34	division	division	NOUN
fbem-20461	58	35	of	of	ADP
fbem-20461	58	36	responsibilities	responsibility	NOUN
fbem-20461	58	37	,	,	PUNCT
fbem-20461	58	38	strengthening	strengthen	VERB
fbem-20461	58	39	internal	internal	ADJ
fbem-20461	58	40	audit	audit	NOUN
fbem-20461	58	41	and	and	CCONJ
fbem-20461	58	42	other	other	ADJ
fbem-20461	58	43	ways	way	NOUN
fbem-20461	58	44	.	.	PUNCT
fbem-20461	59	1	when	when	SCONJ
fbem-20461	59	2	an	an	DET
fbem-20461	59	3	enterprise	enterprise	NOUN
fbem-20461	59	4	's	's	PART
fbem-20461	59	5	internal	internal	ADJ
fbem-20461	59	6	control	control	NOUN
fbem-20461	59	7	system	system	NOUN
fbem-20461	59	8	is	be	AUX
fbem-20461	59	9	defective	defective	ADJ
fbem-20461	59	10	or	or	CCONJ
fbem-20461	59	11	poorly	poorly	ADV
fbem-20461	59	12	executed	execute	VERB
fbem-20461	59	13	,	,	PUNCT
fbem-20461	59	14	the	the	DET
fbem-20461	59	15	possibility	possibility	NOUN
fbem-20461	59	16	of	of	ADP
fbem-20461	59	17	fraud	fraud	NOUN
fbem-20461	59	18	exposure	exposure	NOUN
fbem-20461	59	19	will	will	AUX
fbem-20461	59	20	be	be	AUX
fbem-20461	59	21	reduced	reduce	VERB
fbem-20461	59	22	,	,	PUNCT
fbem-20461	59	23	thus	thus	ADV
fbem-20461	59	24	increasing	increase	VERB
fbem-20461	59	25	the	the	DET
fbem-20461	59	26	possibility	possibility	NOUN
fbem-20461	59	27	of	of	ADP
fbem-20461	59	28	financial	financial	ADJ
fbem-20461	59	29	fraud	fraud	NOUN
fbem-20461	59	30	.	.	PUNCT
fbem-20461	60	1	from	from	ADP
fbem-20461	60	2	the	the	DET
fbem-20461	60	3	perspective	perspective	NOUN
fbem-20461	60	4	of	of	ADP
fbem-20461	60	5	external	external	ADJ
fbem-20461	60	6	regulators	regulator	NOUN
fbem-20461	60	7	,	,	PUNCT
fbem-20461	60	8	the	the	DET
fbem-20461	60	9	likelihood	likelihood	NOUN
fbem-20461	60	10	of	of	ADP
fbem-20461	60	11	fraud	fraud	NOUN
fbem-20461	60	12	exposure	exposure	NOUN
fbem-20461	60	13	is	be	AUX
fbem-20461	60	14	influenced	influence	VERB
fbem-20461	60	15	by	by	ADP
fbem-20461	60	16	the	the	DET
fbem-20461	60	17	intensity	intensity	NOUN
fbem-20461	60	18	of	of	ADP
fbem-20461	60	19	regulation	regulation	NOUN
fbem-20461	60	20	and	and	CCONJ
fbem-20461	60	21	technical	technical	ADJ
fbem-20461	60	22	means	mean	NOUN
fbem-20461	60	23	.	.	PUNCT
fbem-20461	61	1	by	by	ADP
fbem-20461	61	2	formulating	formulate	VERB
fbem-20461	61	3	strict	strict	ADJ
fbem-20461	61	4	laws	law	NOUN
fbem-20461	61	5	and	and	CCONJ
fbem-20461	61	6	regulations	regulation	NOUN
fbem-20461	61	7	,	,	PUNCT
fbem-20461	61	8	strengthening	strengthen	VERB
fbem-20461	61	9	daily	daily	ADJ
fbem-20461	61	10	supervision	supervision	NOUN
fbem-20461	61	11	and	and	CCONJ
fbem-20461	61	12	inspection	inspection	NOUN
fbem-20461	61	13	,	,	PUNCT
fbem-20461	61	14	improving	improve	VERB
fbem-20461	61	15	audit	audit	NOUN
fbem-20461	61	16	quality	quality	NOUN
fbem-20461	61	17	and	and	CCONJ
fbem-20461	61	18	other	other	ADJ
fbem-20461	61	19	means	mean	NOUN
fbem-20461	61	20	,	,	PUNCT
fbem-20461	61	21	regulators	regulator	NOUN
fbem-20461	61	22	can	can	AUX
fbem-20461	61	23	increase	increase	VERB
fbem-20461	61	24	the	the	DET
fbem-20461	61	25	possibility	possibility	NOUN
fbem-20461	61	26	of	of	ADP
fbem-20461	61	27	fraud	fraud	NOUN
fbem-20461	61	28	exposure	exposure	NOUN
fbem-20461	61	29	,	,	PUNCT
fbem-20461	61	30	so	so	SCONJ
fbem-20461	61	31	as	as	SCONJ
fbem-20461	61	32	to	to	PART
fbem-20461	61	33	effectively	effectively	ADV
fbem-20461	61	34	curb	curb	VERB
fbem-20461	61	35	the	the	DET
fbem-20461	61	36	occurrence	occurrence	NOUN
fbem-20461	61	37	of	of	ADP
fbem-20461	61	38	corporate	corporate	ADJ
fbem-20461	61	39	financial	financial	ADJ
fbem-20461	61	40	fraud	fraud	NOUN
fbem-20461	61	41	.	.	PUNCT
fbem-20461	62	1	in	in	ADP
fbem-20461	62	2	addition	addition	NOUN
fbem-20461	62	3	,	,	PUNCT
fbem-20461	62	4	with	with	ADP
fbem-20461	62	5	the	the	DET
fbem-20461	62	6	development	development	NOUN
fbem-20461	62	7	of	of	ADP
fbem-20461	62	8	science	science	NOUN
fbem-20461	62	9	and	and	CCONJ
fbem-20461	62	10	technology	technology	NOUN
fbem-20461	62	11	,	,	PUNCT
fbem-20461	62	12	regulators	regulator	NOUN
fbem-20461	62	13	can	can	AUX
fbem-20461	62	14	also	also	ADV
fbem-20461	62	15	use	use	VERB
fbem-20461	62	16	advanced	advanced	ADJ
fbem-20461	62	17	technologies	technology	NOUN
fbem-20461	62	18	such	such	ADJ
fbem-20461	62	19	as	as	ADP
fbem-20461	62	20	big	big	ADJ
fbem-20461	62	21	data	datum	NOUN
fbem-20461	62	22	and	and	CCONJ
fbem-20461	62	23	artificial	artificial	ADJ
fbem-20461	62	24	intelligence	intelligence	NOUN
fbem-20461	62	25	to	to	PART
fbem-20461	62	26	improve	improve	VERB
fbem-20461	62	27	regulatory	regulatory	ADJ
fbem-20461	62	28	efficiency	efficiency	NOUN
fbem-20461	62	29	and	and	CCONJ
fbem-20461	62	30	accuracy	accuracy	NOUN
fbem-20461	62	31	,	,	PUNCT
fbem-20461	62	32	and	and	CCONJ
fbem-20461	62	33	further	far	ADV
fbem-20461	62	34	reduce	reduce	VERB
fbem-20461	62	35	the	the	DET
fbem-20461	62	36	risk	risk	NOUN
fbem-20461	62	37	of	of	ADP
fbem-20461	62	38	corporate	corporate	ADJ
fbem-20461	62	39	financial	financial	ADJ
fbem-20461	62	40	fraud	fraud	NOUN
fbem-20461	62	41	.	.	PUNCT
fbem-20461	63	1	however	however	ADV
fbem-20461	63	2	,	,	PUNCT
fbem-20461	63	3	it	it	PRON
fbem-20461	63	4	is	be	AUX
fbem-20461	63	5	important	important	ADJ
fbem-20461	63	6	to	to	PART
fbem-20461	63	7	note	note	VERB
fbem-20461	63	8	that	that	SCONJ
fbem-20461	63	9	the	the	DET
fbem-20461	63	10	possibility	possibility	NOUN
fbem-20461	63	11	of	of	ADP
fbem-20461	63	12	fraud	fraud	NOUN
fbem-20461	63	13	exposure	exposure	NOUN
fbem-20461	63	14	is	be	AUX
fbem-20461	63	15	not	not	PART
fbem-20461	63	16	absolute	absolute	ADJ
fbem-20461	63	17	.	.	PUNCT
fbem-20461	64	1	even	even	ADV
fbem-20461	64	2	if	if	SCONJ
fbem-20461	64	3	an	an	DET
fbem-20461	64	4	enterprise	enterprise	NOUN
fbem-20461	64	5	's	's	PART
fbem-20461	64	6	internal	internal	ADJ
fbem-20461	64	7	control	control	NOUN
fbem-20461	64	8	system	system	NOUN
fbem-20461	64	9	is	be	AUX
fbem-20461	64	10	perfect	perfect	ADJ
fbem-20461	64	11	and	and	CCONJ
fbem-20461	64	12	external	external	ADJ
fbem-20461	64	13	supervision	supervision	NOUN
fbem-20461	64	14	is	be	AUX
fbem-20461	64	15	strict	strict	ADJ
fbem-20461	64	16	,	,	PUNCT
fbem-20461	64	17	it	it	PRON
fbem-20461	64	18	is	be	AUX
fbem-20461	64	19	still	still	ADV
fbem-20461	64	20	difficult	difficult	ADJ
fbem-20461	64	21	to	to	PART
fbem-20461	64	22	completely	completely	ADV
fbem-20461	64	23	eliminate	eliminate	VERB
fbem-20461	64	24	the	the	DET
fbem-20461	64	25	occurrence	occurrence	NOUN
fbem-20461	64	26	of	of	ADP
fbem-20461	64	27	financial	financial	ADJ
fbem-20461	64	28	fraud	fraud	NOUN
fbem-20461	64	29	.	.	PUNCT
fbem-20461	65	1	because	because	SCONJ
fbem-20461	65	2	fraud	fraud	NOUN
fbem-20461	65	3	often	often	ADV
fbem-20461	65	4	has	have	VERB
fbem-20461	65	5	the	the	DET
fbem-20461	65	6	characteristics	characteristic	NOUN
fbem-20461	65	7	of	of	ADP
fbem-20461	65	8	concealment	concealment	NOUN
fbem-20461	65	9	,	,	PUNCT
fbem-20461	65	10	complexity	complexity	NOUN
fbem-20461	65	11	and	and	CCONJ
fbem-20461	65	12	diversity	diversity	NOUN
fbem-20461	65	13	.	.	PUNCT
fbem-20461	66	1	③the	③the	DET
fbem-20461	66	2	nature	nature	NOUN
fbem-20461	66	3	and	and	CCONJ
fbem-20461	66	4	degree	degree	NOUN
fbem-20461	66	5	of	of	ADP
fbem-20461	66	6	punishment	punishment	NOUN
fbem-20461	66	7	after	after	ADP
fbem-20461	66	8	fraud	fraud	NOUN
fbem-20461	66	9	is	be	AUX
fbem-20461	66	10	exposed	expose	VERB
fbem-20461	66	11	the	the	DET
fbem-20461	66	12	degree	degree	NOUN
fbem-20461	66	13	of	of	ADP
fbem-20461	66	14	punishment	punishment	NOUN
fbem-20461	66	15	faced	face	VERB
fbem-20461	66	16	by	by	ADP
fbem-20461	66	17	the	the	DET
fbem-20461	66	18	fraudsters	fraudster	NOUN
fbem-20461	66	19	is	be	AUX
fbem-20461	66	20	the	the	DET
fbem-20461	66	21	intensity	intensity	NOUN
fbem-20461	66	22	of	of	ADP
fbem-20461	66	23	punishment	punishment	NOUN
fbem-20461	66	24	that	that	PRON
fbem-20461	66	25	will	will	AUX
fbem-20461	66	26	be	be	AUX
fbem-20461	66	27	imposed	impose	VERB
fbem-20461	66	28	by	by	ADP
fbem-20461	66	29	the	the	DET
fbem-20461	66	30	regulatory	regulatory	ADJ
fbem-20461	66	31	authorities	authority	NOUN
fbem-20461	66	32	after	after	SCONJ
fbem-20461	66	33	the	the	DET
fbem-20461	66	34	corporate	corporate	ADJ
fbem-20461	66	35	fraud	fraud	NOUN
fbem-20461	66	36	is	be	AUX
fbem-20461	66	37	exposed	expose	VERB
fbem-20461	66	38	.	.	PUNCT
fbem-20461	67	1	the	the	DET
fbem-20461	67	2	degree	degree	NOUN
fbem-20461	67	3	of	of	ADP
fbem-20461	67	4	punishment	punishment	NOUN
fbem-20461	67	5	mainly	mainly	ADV
fbem-20461	67	6	depends	depend	VERB
fbem-20461	67	7	on	on	ADP
fbem-20461	67	8	a	a	DET
fbem-20461	67	9	number	number	NOUN
fbem-20461	67	10	of	of	ADP
fbem-20461	67	11	factors	factor	NOUN
fbem-20461	67	12	,	,	PUNCT
fbem-20461	67	13	including	include	VERB
fbem-20461	67	14	the	the	DET
fbem-20461	67	15	amount	amount	NOUN
fbem-20461	67	16	of	of	ADP
fbem-20461	67	17	fraud	fraud	NOUN
fbem-20461	67	18	,	,	PUNCT
fbem-20461	67	19	the	the	DET
fbem-20461	67	20	degree	degree	NOUN
fbem-20461	67	21	of	of	ADP
fbem-20461	67	22	impact	impact	NOUN
fbem-20461	67	23	on	on	ADP
fbem-20461	67	24	the	the	DET
fbem-20461	67	25	market	market	NOUN
fbem-20461	67	26	and	and	CCONJ
fbem-20461	67	27	social	social	ADJ
fbem-20461	67	28	climate	climate	NOUN
fbem-20461	67	29	,	,	PUNCT
fbem-20461	67	30	and	and	CCONJ
fbem-20461	67	31	whether	whether	SCONJ
fbem-20461	67	32	it	it	PRON
fbem-20461	67	33	constitutes	constitute	VERB
fbem-20461	67	34	a	a	DET
fbem-20461	67	35	criminal	criminal	ADJ
fbem-20461	67	36	act	act	NOUN
fbem-20461	67	37	,	,	PUNCT
fbem-20461	67	38	etc	etc	X
fbem-20461	67	39	.	.	X
fbem-20461	68	1	these	these	DET
fbem-20461	68	2	factors	factor	NOUN
fbem-20461	68	3	together	together	ADV
fbem-20461	68	4	constitute	constitute	VERB
fbem-20461	68	5	the	the	DET
fbem-20461	68	6	basis	basis	NOUN
fbem-20461	68	7	for	for	SCONJ
fbem-20461	68	8	the	the	DET
fbem-20461	68	9	regulatory	regulatory	ADJ
fbem-20461	68	10	authorities	authority	NOUN
fbem-20461	68	11	to	to	PART
fbem-20461	68	12	judge	judge	VERB
fbem-20461	68	13	the	the	DET
fbem-20461	68	14	severity	severity	NOUN
fbem-20461	68	15	of	of	ADP
fbem-20461	68	16	punishment	punishment	NOUN
fbem-20461	68	17	for	for	ADP
fbem-20461	68	18	fraud	fraud	NOUN
fbem-20461	68	19	.	.	PUNCT
fbem-20461	69	1	first	first	ADV
fbem-20461	69	2	of	of	ADP
fbem-20461	69	3	all	all	PRON
fbem-20461	69	4	,	,	PUNCT
fbem-20461	69	5	the	the	DET
fbem-20461	69	6	amount	amount	NOUN
fbem-20461	69	7	of	of	ADP
fbem-20461	69	8	fraud	fraud	NOUN
fbem-20461	69	9	is	be	AUX
fbem-20461	69	10	an	an	DET
fbem-20461	69	11	important	important	ADJ
fbem-20461	69	12	indicator	indicator	NOUN
fbem-20461	69	13	to	to	PART
fbem-20461	69	14	judge	judge	VERB
fbem-20461	69	15	the	the	DET
fbem-20461	69	16	severity	severity	NOUN
fbem-20461	69	17	of	of	ADP
fbem-20461	69	18	fraud	fraud	NOUN
fbem-20461	69	19	.	.	PUNCT
fbem-20461	70	1	generally	generally	ADV
fbem-20461	70	2	speaking	speak	VERB
fbem-20461	70	3	,	,	PUNCT
fbem-20461	70	4	the	the	PRON
fbem-20461	70	5	greater	great	ADJ
fbem-20461	70	6	the	the	DET
fbem-20461	70	7	amount	amount	NOUN
fbem-20461	70	8	of	of	ADP
fbem-20461	70	9	fraud	fraud	NOUN
fbem-20461	70	10	,	,	PUNCT
fbem-20461	70	11	the	the	PRON
fbem-20461	70	12	greater	great	ADJ
fbem-20461	70	13	the	the	DET
fbem-20461	70	14	damage	damage	NOUN
fbem-20461	70	15	to	to	ADP
fbem-20461	70	16	companies	company	NOUN
fbem-20461	70	17	,	,	PUNCT
fbem-20461	70	18	investors	investor	NOUN
fbem-20461	70	19	and	and	CCONJ
fbem-20461	70	20	the	the	DET
fbem-20461	70	21	market	market	NOUN
fbem-20461	70	22	,	,	PUNCT
fbem-20461	70	23	so	so	CCONJ
fbem-20461	70	24	the	the	DET
fbem-20461	70	25	severity	severity	NOUN
fbem-20461	70	26	of	of	ADP
fbem-20461	70	27	the	the	DET
fbem-20461	70	28	punishment	punishment	NOUN
fbem-20461	70	29	of	of	ADP
fbem-20461	70	30	the	the	DET
fbem-20461	70	31	regulators	regulator	NOUN
fbem-20461	70	32	will	will	AUX
fbem-20461	70	33	be	be	AUX
fbem-20461	70	34	increased	increase	VERB
fbem-20461	70	35	accordingly	accordingly	ADV
fbem-20461	70	36	.	.	PUNCT
fbem-20461	71	1	secondly	secondly	ADV
fbem-20461	71	2	,	,	PUNCT
fbem-20461	71	3	the	the	DET
fbem-20461	71	4	degree	degree	NOUN
fbem-20461	71	5	of	of	ADP
fbem-20461	71	6	influence	influence	NOUN
fbem-20461	71	7	of	of	ADP
fbem-20461	71	8	fraud	fraud	NOUN
fbem-20461	71	9	on	on	ADP
fbem-20461	71	10	the	the	DET
fbem-20461	71	11	market	market	NOUN
fbem-20461	71	12	and	and	CCONJ
fbem-20461	71	13	social	social	ADJ
fbem-20461	71	14	climate	climate	NOUN
fbem-20461	71	15	is	be	AUX
fbem-20461	71	16	also	also	ADV
fbem-20461	71	17	one	one	NUM
fbem-20461	71	18	of	of	ADP
fbem-20461	71	19	the	the	DET
fbem-20461	71	20	criteria	criterion	NOUN
fbem-20461	71	21	.	.	PUNCT
fbem-20461	72	1	if	if	SCONJ
fbem-20461	72	2	malpractices	malpractice	NOUN
fbem-20461	72	3	lead	lead	VERB
fbem-20461	72	4	to	to	ADP
fbem-20461	72	5	market	market	NOUN
fbem-20461	72	6	turmoil	turmoil	NOUN
fbem-20461	72	7	,	,	PUNCT
fbem-20461	72	8	loss	loss	NOUN
fbem-20461	72	9	of	of	ADP
fbem-20461	72	10	investor	investor	NOUN
fbem-20461	72	11	confidence	confidence	NOUN
fbem-20461	72	12	or	or	CCONJ
fbem-20461	72	13	crisis	crisis	NOUN
fbem-20461	72	14	of	of	ADP
fbem-20461	72	15	social	social	ADJ
fbem-20461	72	16	trust	trust	NOUN
fbem-20461	72	17	,	,	PUNCT
fbem-20461	72	18	regulators	regulator	NOUN
fbem-20461	72	19	will	will	AUX
fbem-20461	72	20	take	take	VERB
fbem-20461	72	21	harsher	harsh	ADJ
fbem-20461	72	22	punitive	punitive	ADJ
fbem-20461	72	23	measures	measure	NOUN
fbem-20461	72	24	to	to	PART
fbem-20461	72	25	safeguard	safeguard	VERB
fbem-20461	72	26	market	market	NOUN
fbem-20461	72	27	stability	stability	NOUN
fbem-20461	72	28	and	and	CCONJ
fbem-20461	72	29	the	the	DET
fbem-20461	72	30	public	public	ADJ
fbem-20461	72	31	interest	interest	NOUN
fbem-20461	72	32	.	.	PUNCT
fbem-20461	73	1	finally	finally	ADV
fbem-20461	73	2	,	,	PUNCT
fbem-20461	73	3	whether	whether	SCONJ
fbem-20461	73	4	the	the	DET
fbem-20461	73	5	fraudulent	fraudulent	ADJ
fbem-20461	73	6	behavior	behavior	NOUN
fbem-20461	73	7	constitutes	constitute	VERB
fbem-20461	73	8	a	a	DET
fbem-20461	73	9	crime	crime	NOUN
fbem-20461	73	10	is	be	AUX
fbem-20461	73	11	also	also	ADV
fbem-20461	73	12	a	a	DET
fbem-20461	73	13	key	key	ADJ
fbem-20461	73	14	factor	factor	NOUN
fbem-20461	73	15	in	in	ADP
fbem-20461	73	16	judging	judge	VERB
fbem-20461	73	17	the	the	DET
fbem-20461	73	18	degree	degree	NOUN
fbem-20461	73	19	of	of	ADP
fbem-20461	73	20	punishment	punishment	NOUN
fbem-20461	73	21	.	.	PUNCT
fbem-20461	74	1	if	if	SCONJ
fbem-20461	74	2	the	the	DET
fbem-20461	74	3	fraud	fraud	NOUN
fbem-20461	74	4	violates	violate	VERB
fbem-20461	74	5	the	the	DET
fbem-20461	74	6	relevant	relevant	ADJ
fbem-20461	74	7	laws	law	NOUN
fbem-20461	74	8	and	and	CCONJ
fbem-20461	74	9	regulations	regulation	NOUN
fbem-20461	74	10	and	and	CCONJ
fbem-20461	74	11	constitutes	constitute	VERB
fbem-20461	74	12	a	a	DET
fbem-20461	74	13	criminal	criminal	ADJ
fbem-20461	74	14	act	act	NOUN
fbem-20461	74	15	,	,	PUNCT
fbem-20461	74	16	then	then	ADV
fbem-20461	74	17	the	the	DET
fbem-20461	74	18	fraudster	fraudster	NOUN
fbem-20461	74	19	will	will	AUX
fbem-20461	74	20	face	face	VERB
fbem-20461	74	21	more	more	ADV
fbem-20461	74	22	serious	serious	ADJ
fbem-20461	74	23	legal	legal	ADJ
fbem-20461	74	24	sanctions	sanction	NOUN
fbem-20461	74	25	.	.	PUNCT
fbem-20461	75	1	128	128	NUM
fbem-20461	75	2	if	if	SCONJ
fbem-20461	75	3	the	the	DET
fbem-20461	75	4	punishment	punishment	NOUN
fbem-20461	75	5	is	be	AUX
fbem-20461	75	6	not	not	PART
fbem-20461	75	7	enough	enough	ADJ
fbem-20461	75	8	after	after	ADP
fbem-20461	75	9	the	the	DET
fbem-20461	75	10	enterprise	enterprise	NOUN
fbem-20461	75	11	fraud	fraud	NOUN
fbem-20461	75	12	,	,	PUNCT
fbem-20461	75	13	the	the	DET
fbem-20461	75	14	fraudster	fraudster	NOUN
fbem-20461	75	15	does	do	AUX
fbem-20461	75	16	not	not	PART
fbem-20461	75	17	have	have	VERB
fbem-20461	75	18	the	the	DET
fbem-20461	75	19	psychology	psychology	NOUN
fbem-20461	75	20	of	of	ADP
fbem-20461	75	21	knowing	know	VERB
fbem-20461	75	22	the	the	DET
fbem-20461	75	23	mistake	mistake	NOUN
fbem-20461	75	24	and	and	CCONJ
fbem-20461	75	25	fear	fear	NOUN
fbem-20461	75	26	,	,	PUNCT
fbem-20461	75	27	and	and	CCONJ
fbem-20461	75	28	the	the	DET
fbem-20461	75	29	law	law	NOUN
fbem-20461	75	30	does	do	AUX
fbem-20461	75	31	not	not	PART
fbem-20461	75	32	play	play	VERB
fbem-20461	75	33	a	a	DET
fbem-20461	75	34	restrictive	restrictive	ADJ
fbem-20461	75	35	role	role	NOUN
fbem-20461	75	36	,	,	PUNCT
fbem-20461	75	37	it	it	PRON
fbem-20461	75	38	will	will	AUX
fbem-20461	75	39	have	have	VERB
fbem-20461	75	40	great	great	ADJ
fbem-20461	75	41	harm	harm	NOUN
fbem-20461	75	42	to	to	ADP
fbem-20461	75	43	the	the	DET
fbem-20461	75	44	healthy	healthy	ADJ
fbem-20461	75	45	operation	operation	NOUN
fbem-20461	75	46	of	of	ADP
fbem-20461	75	47	the	the	DET
fbem-20461	75	48	capital	capital	NOUN
fbem-20461	75	49	market	market	NOUN
fbem-20461	75	50	.	.	PUNCT
fbem-20461	76	1	2	2	X
fbem-20461	76	2	.	.	X
fbem-20461	76	3	zuo	zuo	PROPN
fbem-20461	76	4	jiang	jiang	PROPN
fbem-20461	76	5	technology	technology	PROPN
fbem-20461	76	6	financial	financial	PROPN
fbem-20461	76	7	fraud	fraud	NOUN
fbem-20461	76	8	case	case	NOUN
fbem-20461	76	9	2.1	2.1	NUM
fbem-20461	76	10	.	.	PUNCT
fbem-20461	77	1	case	case	NOUN
fbem-20461	77	2	review	review	NOUN
fbem-20461	77	3	founded	found	VERB
fbem-20461	77	4	in	in	ADP
fbem-20461	77	5	2007	2007	NUM
fbem-20461	77	6	,	,	PUNCT
fbem-20461	77	7	zuojiang	zuojiang	PROPN
fbem-20461	77	8	technology	technology	PROPN
fbem-20461	77	9	(	(	PUNCT
fbem-20461	77	10	300799	300799	NUM
fbem-20461	77	11	)	)	PUNCT
fbem-20461	77	12	is	be	AUX
fbem-20461	77	13	mainly	mainly	ADV
fbem-20461	77	14	engaged	engage	VERB
fbem-20461	77	15	in	in	ADP
fbem-20461	77	16	the	the	DET
fbem-20461	77	17	design	design	NOUN
fbem-20461	77	18	,	,	PUNCT
fbem-20461	77	19	development	development	NOUN
fbem-20461	77	20	,	,	PUNCT
fbem-20461	77	21	production	production	NOUN
fbem-20461	77	22	and	and	CCONJ
fbem-20461	77	23	sales	sale	NOUN
fbem-20461	77	24	of	of	ADP
fbem-20461	77	25	hardware	hardware	NOUN
fbem-20461	77	26	and	and	CCONJ
fbem-20461	77	27	software	software	NOUN
fbem-20461	77	28	platforms	platform	NOUN
fbem-20461	77	29	,	,	PUNCT
fbem-20461	77	30	boards	board	NOUN
fbem-20461	77	31	and	and	CCONJ
fbem-20461	77	32	chips	chip	NOUN
fbem-20461	77	33	related	relate	VERB
fbem-20461	77	34	to	to	ADP
fbem-20461	77	35	information	information	NOUN
fbem-20461	77	36	security	security	NOUN
fbem-20461	77	37	.	.	PUNCT
fbem-20461	78	1	in	in	ADP
fbem-20461	78	2	the	the	DET
fbem-20461	78	3	planning	planning	NOUN
fbem-20461	78	4	of	of	ADP
fbem-20461	78	5	the	the	DET
fbem-20461	78	6	listing	listing	NOUN
fbem-20461	78	7	of	of	ADP
fbem-20461	78	8	several	several	ADJ
fbem-20461	78	9	years	year	NOUN
fbem-20461	78	10	,	,	PUNCT
fbem-20461	78	11	zuojiang	zuojiang	PROPN
fbem-20461	78	12	technology	technology	PROPN
fbem-20461	78	13	performance	performance	NOUN
fbem-20461	78	14	has	have	AUX
fbem-20461	78	15	been	be	AUX
fbem-20461	78	16	growing	grow	VERB
fbem-20461	78	17	,	,	PUNCT
fbem-20461	78	18	especially	especially	ADV
fbem-20461	78	19	in	in	ADP
fbem-20461	78	20	2017	2017	NUM
fbem-20461	78	21	and	and	CCONJ
fbem-20461	78	22	2019	2019	NUM
fbem-20461	78	23	,	,	PUNCT
fbem-20461	78	24	revenue	revenue	NOUN
fbem-20461	78	25	rose	rise	VERB
fbem-20461	78	26	83.08	83.08	NUM
fbem-20461	78	27	%	%	NOUN
fbem-20461	78	28	and	and	CCONJ
fbem-20461	78	29	62.96	62.96	NUM
fbem-20461	78	30	%	%	NOUN
fbem-20461	78	31	year	year	NOUN
fbem-20461	78	32	-	-	PUNCT
fbem-20461	78	33	on	on	ADP
fbem-20461	78	34	-	-	PUNCT
fbem-20461	78	35	year	year	NOUN
fbem-20461	78	36	,	,	PUNCT
fbem-20461	78	37	respectively	respectively	ADV
fbem-20461	78	38	.	.	PUNCT
fbem-20461	79	1	on	on	ADP
fbem-20461	79	2	october	october	PROPN
fbem-20461	79	3	29	29	NUM
fbem-20461	79	4	,	,	PUNCT
fbem-20461	79	5	2019	2019	NUM
fbem-20461	79	6	,	,	PUNCT
fbem-20461	79	7	zuojiang	zuojiang	PROPN
fbem-20461	79	8	technology	technology	PROPN
fbem-20461	79	9	landed	land	VERB
fbem-20461	79	10	in	in	ADP
fbem-20461	79	11	the	the	DET
fbem-20461	79	12	capital	capital	NOUN
fbem-20461	79	13	market	market	NOUN
fbem-20461	79	14	,	,	PUNCT
fbem-20461	79	15	at	at	ADP
fbem-20461	79	16	that	that	DET
fbem-20461	79	17	time	time	NOUN
fbem-20461	79	18	,	,	PUNCT
fbem-20461	79	19	the	the	DET
fbem-20461	79	20	sponsor	sponsor	NOUN
fbem-20461	79	21	was	be	AUX
fbem-20461	79	22	still	still	ADV
fbem-20461	79	23	the	the	DET
fbem-20461	79	24	head	head	NOUN
fbem-20461	79	25	brokerage	brokerage	NOUN
fbem-20461	79	26	citic	citic	ADJ
fbem-20461	79	27	securities	security	NOUN
fbem-20461	79	28	.	.	PUNCT
fbem-20461	80	1	in	in	ADP
fbem-20461	80	2	the	the	DET
fbem-20461	80	3	chip	chip	NOUN
fbem-20461	80	4	industry	industry	NOUN
fbem-20461	80	5	,	,	PUNCT
fbem-20461	80	6	dpu	dpu	PROPN
fbem-20461	80	7	is	be	AUX
fbem-20461	80	8	considered	consider	VERB
fbem-20461	80	9	to	to	PART
fbem-20461	80	10	be	be	AUX
fbem-20461	80	11	the	the	DET
fbem-20461	80	12	new	new	ADJ
fbem-20461	80	13	"	"	PUNCT
fbem-20461	80	14	third	third	ADJ
fbem-20461	80	15	main	main	ADJ
fbem-20461	80	16	chip	chip	NOUN
fbem-20461	80	17	"	"	PUNCT
fbem-20461	80	18	,	,	PUNCT
fbem-20461	80	19	and	and	CCONJ
fbem-20461	80	20	the	the	DET
fbem-20461	80	21	main	main	ADJ
fbem-20461	80	22	dpu	dpu	PROPN
fbem-20461	80	23	manufacturer	manufacturer	NOUN
fbem-20461	80	24	is	be	AUX
fbem-20461	80	25	the	the	DET
fbem-20461	80	26	international	international	ADJ
fbem-20461	80	27	giant	giant	NOUN
fbem-20461	80	28	represented	represent	VERB
fbem-20461	80	29	by	by	ADP
fbem-20461	80	30	nvidia	nvidia	PROPN
fbem-20461	80	31	.	.	PUNCT
fbem-20461	81	1	since	since	SCONJ
fbem-20461	81	2	2021	2021	NUM
fbem-20461	81	3	,	,	PUNCT
fbem-20461	81	4	zuojiang	zuojiang	PROPN
fbem-20461	81	5	technology	technology	PROPN
fbem-20461	81	6	has	have	AUX
fbem-20461	81	7	continuously	continuously	ADV
fbem-20461	81	8	disclosed	disclose	VERB
fbem-20461	81	9	the	the	DET
fbem-20461	81	10	research	research	NOUN
fbem-20461	81	11	and	and	CCONJ
fbem-20461	81	12	development	development	NOUN
fbem-20461	81	13	of	of	ADP
fbem-20461	81	14	"	"	PUNCT
fbem-20461	81	15	programmable	programmable	ADJ
fbem-20461	81	16	network	network	NOUN
fbem-20461	81	17	data	datum	NOUN
fbem-20461	81	18	processing	processing	NOUN
fbem-20461	81	19	chips	chip	NOUN
fbem-20461	81	20	"	"	PUNCT
fbem-20461	81	21	,	,	PUNCT
fbem-20461	81	22	which	which	PRON
fbem-20461	81	23	provides	provide	VERB
fbem-20461	81	24	a	a	DET
fbem-20461	81	25	huge	huge	ADJ
fbem-20461	81	26	imagination	imagination	NOUN
fbem-20461	81	27	for	for	ADP
fbem-20461	81	28	the	the	DET
fbem-20461	81	29	stock	stock	NOUN
fbem-20461	81	30	price	price	NOUN
fbem-20461	81	31	.	.	PUNCT
fbem-20461	82	1	although	although	SCONJ
fbem-20461	82	2	the	the	DET
fbem-20461	82	3	concept	concept	NOUN
fbem-20461	82	4	of	of	ADP
fbem-20461	82	5	dpu	dpu	PROPN
fbem-20461	82	6	chips	chip	NOUN
fbem-20461	82	7	is	be	AUX
fbem-20461	82	8	attractive	attractive	ADJ
fbem-20461	82	9	,	,	PUNCT
fbem-20461	82	10	the	the	DET
fbem-20461	82	11	real	real	ADJ
fbem-20461	82	12	situation	situation	NOUN
fbem-20461	82	13	of	of	ADP
fbem-20461	82	14	zuojiang	zuojiang	PROPN
fbem-20461	82	15	technology	technology	PROPN
fbem-20461	82	16	business	business	NOUN
fbem-20461	82	17	has	have	AUX
fbem-20461	82	18	been	be	AUX
fbem-20461	82	19	concerned	concern	VERB
fbem-20461	82	20	by	by	ADP
fbem-20461	82	21	the	the	DET
fbem-20461	82	22	shenzhen	shenzhen	PROPN
fbem-20461	82	23	stock	stock	PROPN
fbem-20461	82	24	exchange	exchange	PROPN
fbem-20461	82	25	.	.	PUNCT
fbem-20461	83	1	the	the	DET
fbem-20461	83	2	data	datum	NOUN
fbem-20461	83	3	show	show	VERB
fbem-20461	83	4	that	that	SCONJ
fbem-20461	83	5	the	the	DET
fbem-20461	83	6	operating	operate	VERB
fbem-20461	83	7	income	income	NOUN
fbem-20461	83	8	of	of	ADP
fbem-20461	83	9	zuojiang	zuojiang	PROPN
fbem-20461	83	10	technology	technology	PROPN
fbem-20461	83	11	in	in	ADP
fbem-20461	83	12	the	the	DET
fbem-20461	83	13	first	first	ADJ
fbem-20461	83	14	three	three	NUM
fbem-20461	83	15	quarters	quarter	NOUN
fbem-20461	83	16	of	of	ADP
fbem-20461	83	17	2023	2023	NUM
fbem-20461	83	18	was	be	AUX
fbem-20461	83	19	33.72221	33.72221	NUM
fbem-20461	83	20	million	million	NUM
fbem-20461	83	21	yuan	yuan	NOUN
fbem-20461	83	22	,	,	PUNCT
fbem-20461	83	23	a	a	DET
fbem-20461	83	24	year	year	NOUN
fbem-20461	83	25	-	-	PUNCT
fbem-20461	83	26	on	on	ADP
fbem-20461	83	27	-	-	PUNCT
fbem-20461	83	28	year	year	NOUN
fbem-20461	83	29	decrease	decrease	NOUN
fbem-20461	83	30	of	of	ADP
fbem-20461	83	31	9.54	9.54	NUM
fbem-20461	83	32	%	%	NOUN
fbem-20461	83	33	;	;	PUNCT
fbem-20461	83	34	the	the	DET
fbem-20461	83	35	net	net	ADJ
fbem-20461	83	36	profit	profit	NOUN
fbem-20461	83	37	of	of	ADP
fbem-20461	83	38	the	the	DET
fbem-20461	83	39	mother	mother	NOUN
fbem-20461	83	40	is	be	AUX
fbem-20461	83	41	a	a	DET
fbem-20461	83	42	loss	loss	NOUN
fbem-20461	83	43	of	of	ADP
fbem-20461	83	44	97.3273	97.3273	NUM
fbem-20461	83	45	million	million	NUM
fbem-20461	83	46	yuan	yuan	NOUN
fbem-20461	83	47	,	,	PUNCT
fbem-20461	83	48	which	which	PRON
fbem-20461	83	49	fell	fall	VERB
fbem-20461	83	50	28.27	28.27	NUM
fbem-20461	83	51	%	%	NOUN
fbem-20461	83	52	year	year	NOUN
fbem-20461	83	53	-	-	PUNCT
fbem-20461	83	54	on	on	ADP
fbem-20461	83	55	-	-	PUNCT
fbem-20461	83	56	year	year	NOUN
fbem-20461	83	57	.	.	PUNCT
fbem-20461	84	1	in	in	ADP
fbem-20461	84	2	2023	2023	NUM
fbem-20461	84	3	,	,	PUNCT
fbem-20461	84	4	the	the	DET
fbem-20461	84	5	"	"	PUNCT
fbem-20461	84	6	daily	daily	ADJ
fbem-20461	84	7	economic	economic	ADJ
fbem-20461	84	8	news	news	NOUN
fbem-20461	84	9	"	"	PUNCT
fbem-20461	84	10	questioned	question	VERB
fbem-20461	84	11	zuojiang	zuojiang	PROPN
fbem-20461	84	12	technology	technology	PROPN
fbem-20461	84	13	's	's	PART
fbem-20461	84	14	51	51	NUM
fbem-20461	84	15	million	million	NUM
fbem-20461	84	16	yuan	yuan	NOUN
fbem-20461	84	17	network	network	NOUN
fbem-20461	84	18	card	card	NOUN
fbem-20461	84	19	sales	sale	NOUN
fbem-20461	84	20	,	,	PUNCT
fbem-20461	84	21	and	and	CCONJ
fbem-20461	84	22	zuojiang	zuojiang	PROPN
fbem-20461	84	23	technology	technology	PROPN
fbem-20461	84	24	replied	reply	VERB
fbem-20461	84	25	to	to	ADP
fbem-20461	84	26	the	the	DET
fbem-20461	84	27	exchange	exchange	NOUN
fbem-20461	84	28	's	's	PART
fbem-20461	84	29	inquiry	inquiry	NOUN
fbem-20461	84	30	that	that	SCONJ
fbem-20461	84	31	the	the	DET
fbem-20461	84	32	"	"	PUNCT
fbem-20461	84	33	51	51	NUM
fbem-20461	84	34	million	million	NUM
fbem-20461	84	35	yuan	yuan	NOUN
fbem-20461	84	36	contract	contract	NOUN
fbem-20461	84	37	"	"	PUNCT
fbem-20461	84	38	signed	sign	VERB
fbem-20461	84	39	by	by	ADP
fbem-20461	84	40	the	the	DET
fbem-20461	84	41	holding	hold	VERB
fbem-20461	84	42	subsidiary	subsidiary	NOUN
fbem-20461	84	43	(	(	PUNCT
fbem-20461	84	44	the	the	DET
fbem-20461	84	45	product	product	NOUN
fbem-20461	84	46	is	be	AUX
fbem-20461	84	47	the	the	DET
fbem-20461	84	48	server	server	NOUN
fbem-20461	84	49	network	network	NOUN
fbem-20461	84	50	card	card	NOUN
fbem-20461	84	51	)	)	PUNCT
fbem-20461	84	52	could	could	AUX
fbem-20461	84	53	not	not	PART
fbem-20461	84	54	confirm	confirm	VERB
fbem-20461	84	55	the	the	DET
fbem-20461	84	56	corresponding	correspond	VERB
fbem-20461	84	57	income	income	NOUN
fbem-20461	84	58	in	in	ADP
fbem-20461	84	59	2023	2023	NUM
fbem-20461	84	60	because	because	SCONJ
fbem-20461	84	61	the	the	DET
fbem-20461	84	62	actual	actual	ADJ
fbem-20461	84	63	use	use	NOUN
fbem-20461	84	64	project	project	NOUN
fbem-20461	84	65	had	have	AUX
fbem-20461	84	66	not	not	PART
fbem-20461	84	67	been	be	AUX
fbem-20461	84	68	completed	complete	VERB
fbem-20461	84	69	and	and	CCONJ
fbem-20461	84	70	accepted	accept	VERB
fbem-20461	84	71	.	.	PUNCT
fbem-20461	85	1	the	the	DET
fbem-20461	85	2	"	"	PUNCT
fbem-20461	85	3	51	51	NUM
fbem-20461	85	4	million	million	NUM
fbem-20461	85	5	yuan	yuan	NOUN
fbem-20461	85	6	contract	contract	NOUN
fbem-20461	85	7	"	"	PUNCT
fbem-20461	85	8	is	be	AUX
fbem-20461	85	9	related	relate	VERB
fbem-20461	85	10	to	to	ADP
fbem-20461	85	11	whether	whether	SCONJ
fbem-20461	85	12	zuojiang	zuojiang	PROPN
fbem-20461	85	13	technology	technology	NOUN
fbem-20461	85	14	is	be	AUX
fbem-20461	85	15	delisted	delist	VERB
fbem-20461	85	16	.	.	PUNCT
fbem-20461	86	1	on	on	ADP
fbem-20461	86	2	the	the	DET
fbem-20461	86	3	one	one	NUM
fbem-20461	86	4	hand	hand	NOUN
fbem-20461	86	5	,	,	PUNCT
fbem-20461	86	6	if	if	SCONJ
fbem-20461	86	7	it	it	PRON
fbem-20461	86	8	is	be	AUX
fbem-20461	86	9	found	find	VERB
fbem-20461	86	10	to	to	PART
fbem-20461	86	11	be	be	AUX
fbem-20461	86	12	serious	serious	ADJ
fbem-20461	86	13	financial	financial	ADJ
fbem-20461	86	14	fraud	fraud	NOUN
fbem-20461	86	15	,	,	PUNCT
fbem-20461	86	16	it	it	PRON
fbem-20461	86	17	may	may	AUX
fbem-20461	86	18	be	be	AUX
fbem-20461	86	19	forced	force	VERB
fbem-20461	86	20	to	to	PART
fbem-20461	86	21	delist	delist	VERB
fbem-20461	86	22	due	due	ADP
fbem-20461	86	23	to	to	ADP
fbem-20461	86	24	major	major	ADJ
fbem-20461	86	25	violations	violation	NOUN
fbem-20461	86	26	of	of	ADP
fbem-20461	86	27	laws	law	NOUN
fbem-20461	86	28	and	and	CCONJ
fbem-20461	86	29	regulations	regulation	NOUN
fbem-20461	86	30	;	;	PUNCT
fbem-20461	86	31	on	on	ADP
fbem-20461	86	32	the	the	DET
fbem-20461	86	33	other	other	ADJ
fbem-20461	86	34	hand	hand	NOUN
fbem-20461	86	35	,	,	PUNCT
fbem-20461	86	36	according	accord	VERB
fbem-20461	86	37	to	to	ADP
fbem-20461	86	38	the	the	DET
fbem-20461	86	39	financial	financial	ADJ
fbem-20461	86	40	delisting	delisting	NOUN
fbem-20461	86	41	standard	standard	NOUN
fbem-20461	86	42	,	,	PUNCT
fbem-20461	86	43	if	if	SCONJ
fbem-20461	86	44	the	the	DET
fbem-20461	86	45	operating	operate	VERB
fbem-20461	86	46	income	income	NOUN
fbem-20461	86	47	can	can	AUX
fbem-20461	86	48	not	not	PART
fbem-20461	86	49	reach	reach	VERB
fbem-20461	86	50	100	100	NUM
fbem-20461	86	51	million	million	NUM
fbem-20461	86	52	yuan	yuan	NOUN
fbem-20461	86	53	in	in	ADP
fbem-20461	86	54	2023	2023	NUM
fbem-20461	86	55	,	,	PUNCT
fbem-20461	86	56	it	it	PRON
fbem-20461	86	57	will	will	AUX
fbem-20461	86	58	hit	hit	VERB
fbem-20461	86	59	the	the	DET
fbem-20461	86	60	delisting	delisting	NOUN
fbem-20461	86	61	index	index	NOUN
fbem-20461	86	62	;	;	PUNCT
fbem-20461	86	63	now	now	ADV
fbem-20461	86	64	its	its	PRON
fbem-20461	86	65	operating	operate	VERB
fbem-20461	86	66	income	income	NOUN
fbem-20461	86	67	of	of	ADP
fbem-20461	86	68	less	less	ADJ
fbem-20461	86	69	than	than	ADP
fbem-20461	86	70	40	40	NUM
fbem-20461	86	71	million	million	NUM
fbem-20461	86	72	yuan	yuan	NOUN
fbem-20461	86	73	in	in	ADP
fbem-20461	86	74	the	the	DET
fbem-20461	86	75	first	first	ADJ
fbem-20461	86	76	three	three	NUM
fbem-20461	86	77	quarters	quarter	NOUN
fbem-20461	86	78	is	be	AUX
fbem-20461	86	79	suspected	suspect	VERB
fbem-20461	86	80	of	of	ADP
fbem-20461	86	81	serious	serious	ADJ
fbem-20461	86	82	financial	financial	ADJ
fbem-20461	86	83	fraud	fraud	NOUN
fbem-20461	86	84	,	,	PUNCT
fbem-20461	86	85	and	and	CCONJ
fbem-20461	86	86	it	it	PRON
fbem-20461	86	87	is	be	AUX
fbem-20461	86	88	impossible	impossible	ADJ
fbem-20461	86	89	for	for	SCONJ
fbem-20461	86	90	the	the	DET
fbem-20461	86	91	annual	annual	ADJ
fbem-20461	86	92	revenue	revenue	NOUN
fbem-20461	86	93	to	to	PART
fbem-20461	86	94	exceed	exceed	VERB
fbem-20461	86	95	100	100	NUM
fbem-20461	86	96	million	million	NUM
fbem-20461	86	97	yuan	yuan	NOUN
fbem-20461	86	98	in	in	ADP
fbem-20461	86	99	2023	2023	NUM
fbem-20461	86	100	.	.	PUNCT
fbem-20461	87	1	on	on	ADP
fbem-20461	87	2	november	november	PROPN
fbem-20461	87	3	24	24	NUM
fbem-20461	87	4	,	,	PUNCT
fbem-20461	87	5	2023	2023	NUM
fbem-20461	87	6	,	,	PUNCT
fbem-20461	87	7	zuojiang	zuojiang	PROPN
fbem-20461	87	8	technology	technology	PROPN
fbem-20461	87	9	was	be	AUX
fbem-20461	87	10	investigated	investigate	VERB
fbem-20461	87	11	by	by	ADP
fbem-20461	87	12	the	the	DET
fbem-20461	87	13	csrc	csrc	NOUN
fbem-20461	87	14	.	.	PUNCT
fbem-20461	88	1	on	on	ADP
fbem-20461	88	2	january	january	PROPN
fbem-20461	88	3	30	30	NUM
fbem-20461	88	4	,	,	PUNCT
fbem-20461	88	5	the	the	DET
fbem-20461	88	6	csrc	csrc	NOUN
fbem-20461	88	7	announced	announce	VERB
fbem-20461	88	8	preliminary	preliminary	ADJ
fbem-20461	88	9	investigation	investigation	NOUN
fbem-20461	88	10	results	result	VERB
fbem-20461	88	11	that	that	SCONJ
fbem-20461	88	12	the	the	DET
fbem-20461	88	13	financial	financial	ADJ
fbem-20461	88	14	information	information	NOUN
fbem-20461	88	15	disclosed	disclose	VERB
fbem-20461	88	16	in	in	ADP
fbem-20461	88	17	2023	2023	NUM
fbem-20461	88	18	was	be	AUX
fbem-20461	88	19	seriously	seriously	ADV
fbem-20461	88	20	untrue	untrue	ADJ
fbem-20461	88	21	and	and	CCONJ
fbem-20461	88	22	suspected	suspect	VERB
fbem-20461	88	23	of	of	ADP
fbem-20461	88	24	major	major	ADJ
fbem-20461	88	25	financial	financial	ADJ
fbem-20461	88	26	fraud	fraud	NOUN
fbem-20461	88	27	.	.	PUNCT
fbem-20461	89	1	the	the	DET
fbem-20461	89	2	case	case	NOUN
fbem-20461	89	3	is	be	AUX
fbem-20461	89	4	currently	currently	ADV
fbem-20461	89	5	under	under	ADP
fbem-20461	89	6	investigation	investigation	NOUN
fbem-20461	89	7	,	,	PUNCT
fbem-20461	89	8	and	and	CCONJ
fbem-20461	89	9	the	the	DET
fbem-20461	89	10	csrc	csrc	NOUN
fbem-20461	89	11	will	will	AUX
fbem-20461	89	12	find	find	VERB
fbem-20461	89	13	out	out	ADP
fbem-20461	89	14	the	the	DET
fbem-20461	89	15	illegal	illegal	ADJ
fbem-20461	89	16	facts	fact	NOUN
fbem-20461	89	17	as	as	ADV
fbem-20461	89	18	soon	soon	ADV
fbem-20461	89	19	as	as	ADP
fbem-20461	89	20	possible	possible	ADJ
fbem-20461	89	21	and	and	CCONJ
fbem-20461	89	22	deal	deal	VERB
fbem-20461	89	23	with	with	ADP
fbem-20461	89	24	it	it	PRON
fbem-20461	89	25	seriously	seriously	ADV
fbem-20461	89	26	according	accord	VERB
fbem-20461	89	27	to	to	ADP
fbem-20461	89	28	law	law	NOUN
fbem-20461	89	29	.	.	PUNCT
fbem-20461	90	1	2.2	2.2	NUM
fbem-20461	90	2	.	.	PUNCT
fbem-20461	91	1	analysis	analysis	NOUN
fbem-20461	91	2	of	of	ADP
fbem-20461	91	3	fake	fake	ADJ
fbem-20461	91	4	means	mean	NOUN
fbem-20461	91	5	zuojiang	zuojiang	PROPN
fbem-20461	91	6	technology	technology	PROPN
fbem-20461	91	7	customer	customer	PROPN
fbem-20461	91	8	shaoguan	shaoguan	PROPN
fbem-20461	91	9	xuhui	xuhui	PROPN
fbem-20461	91	10	technology	technology	PROPN
fbem-20461	91	11	co.	co.	PROPN
fbem-20461	91	12	,	,	PUNCT
fbem-20461	91	13	ltd	ltd	PROPN
fbem-20461	91	14	.	.	PROPN
fbem-20461	92	1	(	(	PUNCT
fbem-20461	92	2	hereinafter	hereinafter	NOUN
fbem-20461	92	3	referred	refer	VERB
fbem-20461	92	4	to	to	ADP
fbem-20461	92	5	as	as	ADP
fbem-20461	92	6	"	"	PUNCT
fbem-20461	92	7	xuhui	xuhui	NOUN
fbem-20461	92	8	technology	technology	NOUN
fbem-20461	92	9	"	"	PUNCT
fbem-20461	92	10	)	)	PUNCT
fbem-20461	92	11	investors	investor	NOUN
fbem-20461	92	12	and	and	CCONJ
fbem-20461	92	13	holding	hold	VERB
fbem-20461	92	14	subsidiary	subsidiary	NOUN
fbem-20461	92	15	zuojiang	zuojiang	PROPN
fbem-20461	92	16	(	(	PUNCT
fbem-20461	92	17	shaoguan	shaoguan	PROPN
fbem-20461	92	18	)	)	PUNCT
fbem-20461	92	19	technology	technology	PROPN
fbem-20461	92	20	co.	co.	PROPN
fbem-20461	92	21	,	,	PUNCT
fbem-20461	92	22	ltd	ltd	PROPN
fbem-20461	92	23	.	.	PROPN
fbem-20461	93	1	(	(	PUNCT
fbem-20461	93	2	hereinafter	hereinafter	NOUN
fbem-20461	93	3	referred	refer	VERB
fbem-20461	93	4	to	to	ADP
fbem-20461	93	5	as	as	ADP
fbem-20461	93	6	"	"	PUNCT
fbem-20461	93	7	zuojiang	zuojiang	PROPN
fbem-20461	93	8	shaoguan	shaoguan	PROPN
fbem-20461	93	9	"	"	PUNCT
fbem-20461	93	10	)	)	PUNCT
fbem-20461	93	11	the	the	DET
fbem-20461	93	12	second	second	ADV
fbem-20461	93	13	largest	large	ADJ
fbem-20461	93	14	shareholder	shareholder	NOUN
fbem-20461	93	15	of	of	ADP
fbem-20461	93	16	guangdong	guangdong	PROPN
fbem-20461	93	17	zhongke	zhongke	PROPN
fbem-20461	93	18	computing	computing	PROPN
fbem-20461	93	19	electronic	electronic	PROPN
fbem-20461	93	20	technology	technology	PROPN
fbem-20461	93	21	co.	co.	PROPN
fbem-20461	93	22	,	,	PUNCT
fbem-20461	93	23	ltd	ltd	PROPN
fbem-20461	93	24	.	.	PROPN
fbem-20461	93	25	(	(	PUNCT
fbem-20461	93	26	hereinafter	hereinafter	NOUN
fbem-20461	93	27	referred	refer	VERB
fbem-20461	93	28	to	to	ADP
fbem-20461	93	29	as	as	ADP
fbem-20461	93	30	"	"	PUNCT
fbem-20461	93	31	zhongke	zhongke	PROPN
fbem-20461	93	32	computing	computing	NOUN
fbem-20461	93	33	"	"	PUNCT
fbem-20461	93	34	)	)	PUNCT
fbem-20461	93	35	legal	legal	ADJ
fbem-20461	93	36	representative	representative	NOUN
fbem-20461	93	37	,	,	PUNCT
fbem-20461	93	38	executive	executive	ADJ
fbem-20461	93	39	director	director	NOUN
fbem-20461	93	40	of	of	ADP
fbem-20461	93	41	the	the	DET
fbem-20461	93	42	same	same	ADJ
fbem-20461	93	43	name	name	NOUN
fbem-20461	93	44	.	.	PUNCT
fbem-20461	94	1	the	the	DET
fbem-20461	94	2	legal	legal	ADJ
fbem-20461	94	3	representative	representative	NOUN
fbem-20461	94	4	of	of	ADP
fbem-20461	94	5	the	the	DET
fbem-20461	94	6	second	second	ADV
fbem-20461	94	7	largest	large	ADJ
fbem-20461	94	8	shareholder	shareholder	NOUN
fbem-20461	94	9	of	of	ADP
fbem-20461	94	10	zuojiang	zuojiang	PROPN
fbem-20461	94	11	technology	technology	PROPN
fbem-20461	94	12	holding	hold	VERB
fbem-20461	94	13	subsidiary	subsidiary	NOUN
fbem-20461	94	14	has	have	VERB
fbem-20461	94	15	the	the	DET
fbem-20461	94	16	same	same	ADJ
fbem-20461	94	17	name	name	NOUN
fbem-20461	94	18	as	as	ADP
fbem-20461	94	19	the	the	DET
fbem-20461	94	20	customer	customer	NOUN
fbem-20461	94	21	shareholder	shareholder	NOUN
fbem-20461	94	22	,	,	PUNCT
fbem-20461	94	23	and	and	CCONJ
fbem-20461	94	24	there	there	PRON
fbem-20461	94	25	is	be	VERB
fbem-20461	94	26	a	a	DET
fbem-20461	94	27	business	business	NOUN
fbem-20461	94	28	network	network	NOUN
fbem-20461	94	29	behind	behind	ADP
fbem-20461	94	30	it	it	PRON
fbem-20461	94	31	.	.	PUNCT
fbem-20461	95	1	this	this	DET
fbem-20461	95	2	complex	complex	ADJ
fbem-20461	95	3	business	business	NOUN
fbem-20461	95	4	network	network	NOUN
fbem-20461	95	5	points	point	NOUN
fbem-20461	95	6	to	to	ADP
fbem-20461	95	7	the	the	DET
fbem-20461	95	8	shaoguan	shaoguan	PROPN
fbem-20461	95	9	city	city	PROPN
fbem-20461	95	10	computing	computing	PROPN
fbem-20461	95	11	industry	industry	NOUN
fbem-20461	95	12	association	association	NOUN
fbem-20461	95	13	,	,	PUNCT
fbem-20461	95	14	its	its	PRON
fbem-20461	95	15	main	main	ADJ
fbem-20461	95	16	member	member	NOUN
fbem-20461	95	17	unit	unit	NOUN
fbem-20461	95	18	guangdong	guangdong	PROPN
fbem-20461	95	19	baohua	baohua	PROPN
fbem-20461	95	20	agricultural	agricultural	PROPN
fbem-20461	95	21	technology	technology	PROPN
fbem-20461	95	22	co.	co.	PROPN
fbem-20461	95	23	,	,	PUNCT
fbem-20461	95	24	ltd	ltd	PROPN
fbem-20461	95	25	.	.	PROPN
fbem-20461	96	1	(	(	PUNCT
fbem-20461	96	2	hereinafter	hereinafter	NOUN
fbem-20461	96	3	referred	refer	VERB
fbem-20461	96	4	to	to	ADP
fbem-20461	96	5	as	as	ADP
fbem-20461	96	6	"	"	PUNCT
fbem-20461	96	7	baohua	baohua	VERB
fbem-20461	96	8	agricultural	agricultural	ADJ
fbem-20461	96	9	science	science	NOUN
fbem-20461	96	10	"	"	PUNCT
fbem-20461	96	11	)	)	PUNCT
fbem-20461	96	12	and	and	CCONJ
fbem-20461	96	13	the	the	DET
fbem-20461	96	14	local	local	ADJ
fbem-20461	96	15	large	large	ADJ
fbem-20461	96	16	construction	construction	NOUN
fbem-20461	96	17	company	company	NOUN
fbem-20461	96	18	shaoguan	shaoguan	PROPN
fbem-20461	96	19	city	city	PROPN
fbem-20461	96	20	residential	residential	ADJ
fbem-20461	96	21	construction	construction	PROPN
fbem-20461	96	22	engineering	engineering	PROPN
fbem-20461	96	23	co.	co.	PROPN
fbem-20461	96	24	,	,	PUNCT
fbem-20461	96	25	ltd	ltd	PROPN
fbem-20461	96	26	.	.	PROPN
fbem-20461	96	27	in	in	ADP
fbem-20461	96	28	the	the	DET
fbem-20461	96	29	reply	reply	NOUN
fbem-20461	96	30	letter	letter	NOUN
fbem-20461	96	31	to	to	ADP
fbem-20461	96	32	the	the	DET
fbem-20461	96	33	2023	2023	NUM
fbem-20461	96	34	semi	semi	ADJ
fbem-20461	96	35	-	-	ADJ
fbem-20461	96	36	annual	annual	ADJ
fbem-20461	96	37	report	report	NOUN
fbem-20461	96	38	,	,	PUNCT
fbem-20461	96	39	zuojiang	zuojiang	PROPN
fbem-20461	96	40	technology	technology	PROPN
fbem-20461	96	41	mentioned	mention	VERB
fbem-20461	96	42	that	that	SCONJ
fbem-20461	96	43	the	the	DET
fbem-20461	96	44	company	company	NOUN
fbem-20461	96	45	had	have	AUX
fbem-20461	96	46	shipped	ship	VERB
fbem-20461	96	47	to	to	ADP
fbem-20461	96	48	xuhui	xuhui	PROPN
fbem-20461	96	49	technology	technology	NOUN
fbem-20461	96	50	in	in	ADP
fbem-20461	96	51	batches	batch	NOUN
fbem-20461	96	52	from	from	ADP
fbem-20461	96	53	september	september	PROPN
fbem-20461	96	54	19	19	NUM
fbem-20461	96	55	,	,	PUNCT
fbem-20461	96	56	2023	2023	NUM
fbem-20461	96	57	,	,	PUNCT
fbem-20461	96	58	when	when	SCONJ
fbem-20461	96	59	xuhui	xuhui	PROPN
fbem-20461	96	60	technology	technology	PROPN
fbem-20461	96	61	had	have	AUX
fbem-20461	96	62	signed	sign	VERB
fbem-20461	96	63	for	for	ADP
fbem-20461	96	64	acceptance	acceptance	NOUN
fbem-20461	96	65	and	and	CCONJ
fbem-20461	96	66	was	be	AUX
fbem-20461	96	67	waiting	wait	VERB
fbem-20461	96	68	for	for	ADP
fbem-20461	96	69	acceptance	acceptance	NOUN
fbem-20461	96	70	.	.	PUNCT
fbem-20461	97	1	upon	upon	SCONJ
fbem-20461	97	2	inquiry	inquiry	NOUN
fbem-20461	97	3	,	,	PUNCT
fbem-20461	97	4	zhongyuan	zhongyuan	PROPN
fbem-20461	97	5	has	have	AUX
fbem-20461	97	6	not	not	PART
fbem-20461	97	7	yet	yet	ADV
fbem-20461	97	8	paid	pay	VERB
fbem-20461	97	9	the	the	DET
fbem-20461	97	10	loan	loan	NOUN
fbem-20461	97	11	to	to	ADP
fbem-20461	97	12	xuhui	xuhui	PROPN
fbem-20461	97	13	technology	technology	PROPN
fbem-20461	97	14	.	.	PUNCT
fbem-20461	98	1	the	the	DET
fbem-20461	98	2	network	network	NOUN
fbem-20461	98	3	card	card	NOUN
fbem-20461	98	4	of	of	ADP
fbem-20461	98	5	this	this	DET
fbem-20461	98	6	"	"	PUNCT
fbem-20461	98	7	51	51	NUM
fbem-20461	98	8	million	million	NUM
fbem-20461	98	9	yuan	yuan	NOUN
fbem-20461	98	10	contract	contract	NOUN
fbem-20461	98	11	"	"	PUNCT
fbem-20461	98	12	is	be	AUX
fbem-20461	98	13	20,000	20,000	NUM
fbem-20461	98	14	sets	set	NOUN
fbem-20461	98	15	of	of	ADP
fbem-20461	98	16	network	network	NOUN
fbem-20461	98	17	adaptation	adaptation	NOUN
fbem-20461	98	18	equipment	equipment	NOUN
fbem-20461	98	19	purchased	purchase	VERB
fbem-20461	98	20	by	by	ADP
fbem-20461	98	21	qingyang	qingyang	PROPN
fbem-20461	98	22	zhongyuan	zhongyuan	PROPN
fbem-20461	98	23	space	space	NOUN
fbem-20461	98	24	-	-	PUNCT
fbem-20461	98	25	time	time	NOUN
fbem-20461	98	26	cloud	cloud	PROPN
fbem-20461	98	27	technology	technology	PROPN
fbem-20461	98	28	co.	co.	PROPN
fbem-20461	98	29	,	,	PUNCT
fbem-20461	98	30	ltd	ltd	PROPN
fbem-20461	98	31	.	.	PROPN
fbem-20461	99	1	(	(	PUNCT
fbem-20461	99	2	hereinafter	hereinafter	NOUN
fbem-20461	99	3	referred	refer	VERB
fbem-20461	99	4	to	to	ADP
fbem-20461	99	5	as	as	ADP
fbem-20461	99	6	"	"	PUNCT
fbem-20461	99	7	zhongyuan	zhongyuan	PROPN
fbem-20461	99	8	space	space	NOUN
fbem-20461	99	9	-	-	PUNCT
fbem-20461	99	10	time	time	NOUN
fbem-20461	99	11	"	"	PUNCT
fbem-20461	99	12	)	)	PUNCT
fbem-20461	99	13	from	from	ADP
fbem-20461	99	14	zuojiang	zuojiang	PROPN
fbem-20461	99	15	shaoguan	shaoguan	PROPN
fbem-20461	99	16	through	through	ADP
fbem-20461	99	17	xuhui	xuhui	PROPN
fbem-20461	99	18	technology	technology	PROPN
fbem-20461	99	19	.	.	PUNCT
fbem-20461	100	1	prior	prior	ADV
fbem-20461	100	2	to	to	ADP
fbem-20461	100	3	this	this	PRON
fbem-20461	100	4	,	,	PUNCT
fbem-20461	100	5	zuojiang	zuojiang	PROPN
fbem-20461	100	6	technology	technology	PROPN
fbem-20461	100	7	reported	report	VERB
fbem-20461	100	8	to	to	ADP
fbem-20461	100	9	the	the	DET
fbem-20461	100	10	shenzhen	shenzhen	PROPN
fbem-20461	100	11	stock	stock	PROPN
fbem-20461	100	12	exchange	exchange	VERB
fbem-20461	100	13	the	the	DET
fbem-20461	100	14	purchase	purchase	NOUN
fbem-20461	100	15	contract	contract	NOUN
fbem-20461	100	16	signed	sign	VERB
fbem-20461	100	17	by	by	ADP
fbem-20461	100	18	xuhui	xuhui	PROPN
fbem-20461	100	19	technology	technology	PROPN
fbem-20461	100	20	and	and	CCONJ
fbem-20461	100	21	zuojiang	zuojiang	PROPN
fbem-20461	100	22	shaoguan	shaoguan	PROPN
fbem-20461	100	23	,	,	PUNCT
fbem-20461	100	24	which	which	PRON
fbem-20461	100	25	made	make	VERB
fbem-20461	100	26	it	it	PRON
fbem-20461	100	27	clear	clear	ADJ
fbem-20461	100	28	that	that	SCONJ
fbem-20461	100	29	xuhui	xuhui	PROPN
fbem-20461	100	30	technology	technology	PROPN
fbem-20461	100	31	purchased	purchase	VERB
fbem-20461	100	32	20,000	20,000	NUM
fbem-20461	100	33	sets	set	NOUN
fbem-20461	100	34	of	of	ADP
fbem-20461	100	35	2	2	NUM
fbem-20461	100	36	*	*	SYM
fbem-20461	100	37	25	25	NUM
fbem-20461	100	38	g	g	NOUN
fbem-20461	100	39	network	network	NOUN
fbem-20461	100	40	cards	card	NOUN
fbem-20461	100	41	from	from	ADP
fbem-20461	100	42	zuojiang	zuojiang	PROPN
fbem-20461	100	43	shaoguan	shaoguan	PROPN
fbem-20461	100	44	with	with	ADP
fbem-20461	100	45	51	51	NUM
fbem-20461	100	46	million	million	NUM
fbem-20461	100	47	yuan	yuan	NOUN
fbem-20461	100	48	.	.	PUNCT
fbem-20461	101	1	in	in	ADP
fbem-20461	101	2	the	the	DET
fbem-20461	101	3	reply	reply	NOUN
fbem-20461	101	4	to	to	ADP
fbem-20461	101	5	the	the	DET
fbem-20461	101	6	three	three	NUM
fbem-20461	101	7	quarterly	quarterly	ADJ
fbem-20461	101	8	report	report	NOUN
fbem-20461	101	9	of	of	ADP
fbem-20461	101	10	zuojiang	zuojiang	PROPN
fbem-20461	101	11	technology	technology	PROPN
fbem-20461	101	12	in	in	ADP
fbem-20461	101	13	december	december	PROPN
fbem-20461	101	14	2023	2023	NUM
fbem-20461	101	15	,	,	PUNCT
fbem-20461	101	16	it	it	PRON
fbem-20461	101	17	said	say	VERB
fbem-20461	101	18	that	that	SCONJ
fbem-20461	101	19	the	the	DET
fbem-20461	101	20	company	company	NOUN
fbem-20461	101	21	has	have	AUX
fbem-20461	101	22	shipped	ship	VERB
fbem-20461	101	23	20,000	20,000	NUM
fbem-20461	101	24	sets	set	NOUN
fbem-20461	101	25	of	of	ADP
fbem-20461	101	26	network	network	NOUN
fbem-20461	101	27	cards	card	NOUN
fbem-20461	101	28	to	to	ADP
fbem-20461	101	29	xuhui	xuhui	PROPN
fbem-20461	101	30	technology	technology	PROPN
fbem-20461	101	31	according	accord	VERB
fbem-20461	101	32	to	to	ADP
fbem-20461	101	33	the	the	DET
fbem-20461	101	34	"	"	PUNCT
fbem-20461	101	35	server	server	NOUN
fbem-20461	101	36	network	network	NOUN
fbem-20461	101	37	card	card	NOUN
fbem-20461	101	38	procurement	procurement	NOUN
fbem-20461	101	39	contract	contract	NOUN
fbem-20461	101	40	"	"	PUNCT
fbem-20461	101	41	,	,	PUNCT
fbem-20461	101	42	and	and	CCONJ
fbem-20461	101	43	at	at	ADP
fbem-20461	101	44	present	present	ADJ
fbem-20461	101	45	,	,	PUNCT
fbem-20461	101	46	xuhui	xuhui	PROPN
fbem-20461	101	47	technology	technology	PROPN
fbem-20461	101	48	has	have	AUX
fbem-20461	101	49	signed	sign	VERB
fbem-20461	101	50	for	for	ADP
fbem-20461	101	51	and	and	CCONJ
fbem-20461	101	52	has	have	AUX
fbem-20461	101	53	not	not	PART
fbem-20461	101	54	yet	yet	ADV
fbem-20461	101	55	confirmed	confirm	VERB
fbem-20461	101	56	revenue	revenue	NOUN
fbem-20461	101	57	.	.	PUNCT
fbem-20461	102	1	as	as	SCONJ
fbem-20461	102	2	the	the	DET
fbem-20461	102	3	spatiotemporal	spatiotemporal	ADJ
fbem-20461	102	4	big	big	ADJ
fbem-20461	102	5	data	datum	NOUN
fbem-20461	102	6	cloud	cloud	NOUN
fbem-20461	102	7	center	center	NOUN
fbem-20461	102	8	project	project	NOUN
fbem-20461	102	9	is	be	AUX
fbem-20461	102	10	an	an	DET
fbem-20461	102	11	underground	underground	ADJ
fbem-20461	102	12	cave	cave	NOUN
fbem-20461	102	13	data	datum	NOUN
fbem-20461	102	14	center	center	NOUN
fbem-20461	102	15	,	,	PUNCT
fbem-20461	102	16	the	the	DET
fbem-20461	102	17	design	design	NOUN
fbem-20461	102	18	is	be	AUX
fbem-20461	102	19	difficult	difficult	ADJ
fbem-20461	102	20	and	and	CCONJ
fbem-20461	102	21	complex	complex	ADJ
fbem-20461	102	22	,	,	PUNCT
fbem-20461	102	23	and	and	CCONJ
fbem-20461	102	24	the	the	DET
fbem-20461	102	25	project	project	NOUN
fbem-20461	102	26	schedule	schedule	NOUN
fbem-20461	102	27	is	be	AUX
fbem-20461	102	28	lagging	lag	VERB
fbem-20461	102	29	behind	behind	ADV
fbem-20461	102	30	and	and	CCONJ
fbem-20461	102	31	uncertain	uncertain	ADJ
fbem-20461	102	32	due	due	ADP
fbem-20461	102	33	to	to	ADP
fbem-20461	102	34	various	various	ADJ
fbem-20461	102	35	factors	factor	NOUN
fbem-20461	102	36	,	,	PUNCT
fbem-20461	102	37	after	after	ADP
fbem-20461	102	38	communicating	communicate	VERB
fbem-20461	102	39	with	with	ADP
fbem-20461	102	40	zhongyuan	zhongyuan	PROPN
fbem-20461	102	41	spatiotemporal	spatiotemporal	NOUN
fbem-20461	102	42	,	,	PUNCT
fbem-20461	102	43	except	except	SCONJ
fbem-20461	102	44	for	for	ADP
fbem-20461	102	45	some	some	DET
fbem-20461	102	46	test	test	NOUN
fbem-20461	102	47	products	product	NOUN
fbem-20461	102	48	,	,	PUNCT
fbem-20461	102	49	the	the	DET
fbem-20461	102	50	delivery	delivery	NOUN
fbem-20461	102	51	and	and	CCONJ
fbem-20461	102	52	acceptance	acceptance	NOUN
fbem-20461	102	53	of	of	ADP
fbem-20461	102	54	server	server	NOUN
fbem-20461	102	55	network	network	NOUN
fbem-20461	102	56	cards	card	NOUN
fbem-20461	102	57	can	can	AUX
fbem-20461	102	58	not	not	PART
fbem-20461	102	59	be	be	AUX
fbem-20461	102	60	completed	complete	VERB
fbem-20461	102	61	in	in	ADP
fbem-20461	102	62	the	the	DET
fbem-20461	102	63	qingyang	qingyang	PROPN
fbem-20461	102	64	project	project	NOUN
fbem-20461	102	65	in	in	ADP
fbem-20461	102	66	2023	2023	NUM
fbem-20461	102	67	,	,	PUNCT
fbem-20461	102	68	and	and	CCONJ
fbem-20461	102	69	the	the	DET
fbem-20461	102	70	relevant	relevant	ADJ
fbem-20461	102	71	income	income	NOUN
fbem-20461	102	72	can	can	AUX
fbem-20461	102	73	not	not	PART
fbem-20461	102	74	be	be	AUX
fbem-20461	102	75	recognized	recognize	VERB
fbem-20461	102	76	in	in	ADP
fbem-20461	102	77	2023	2023	NUM
fbem-20461	102	78	.	.	PUNCT
fbem-20461	103	1	the	the	DET
fbem-20461	103	2	specific	specific	ADJ
fbem-20461	103	3	determination	determination	NOUN
fbem-20461	103	4	is	be	AUX
fbem-20461	103	5	based	base	VERB
fbem-20461	103	6	on	on	ADP
fbem-20461	103	7	the	the	DET
fbem-20461	103	8	demand	demand	NOUN
fbem-20461	103	9	of	of	ADP
fbem-20461	103	10	crowdsource	crowdsource	NOUN
fbem-20461	103	11	time	time	NOUN
fbem-20461	103	12	and	and	CCONJ
fbem-20461	103	13	space	space	NOUN
fbem-20461	103	14	,	,	PUNCT
fbem-20461	103	15	etc	etc	X
fbem-20461	103	16	.	.	X
fbem-20461	103	17	,	,	PUNCT
fbem-20461	103	18	and	and	CCONJ
fbem-20461	103	19	the	the	DET
fbem-20461	103	20	income	income	NOUN
fbem-20461	103	21	can	can	AUX
fbem-20461	103	22	be	be	AUX
fbem-20461	103	23	confirmed	confirm	VERB
fbem-20461	103	24	only	only	ADV
fbem-20461	103	25	after	after	ADP
fbem-20461	103	26	the	the	DET
fbem-20461	103	27	acceptance	acceptance	NOUN
fbem-20461	103	28	of	of	ADP
fbem-20461	103	29	crowdsource	crowdsource	NOUN
fbem-20461	103	30	time	time	NOUN
fbem-20461	103	31	and	and	CCONJ
fbem-20461	103	32	space	space	NOUN
fbem-20461	103	33	.	.	PUNCT
fbem-20461	104	1	the	the	DET
fbem-20461	104	2	inconsistent	inconsistent	ADJ
fbem-20461	104	3	information	information	NOUN
fbem-20461	104	4	disclosure	disclosure	NOUN
fbem-20461	104	5	of	of	ADP
fbem-20461	104	6	zuojiang	zuojiang	PROPN
fbem-20461	104	7	technology	technology	PROPN
fbem-20461	104	8	raises	raise	VERB
fbem-20461	104	9	questions	question	NOUN
fbem-20461	104	10	.	.	PUNCT
fbem-20461	105	1	according	accord	VERB
fbem-20461	105	2	to	to	ADP
fbem-20461	105	3	the	the	DET
fbem-20461	105	4	information	information	NOUN
fbem-20461	105	5	disclosed	disclose	VERB
fbem-20461	105	6	by	by	ADP
fbem-20461	105	7	zuojiang	zuojiang	PROPN
fbem-20461	105	8	technology	technology	PROPN
fbem-20461	105	9	in	in	ADP
fbem-20461	105	10	2023	2023	NUM
fbem-20461	105	11	,	,	PUNCT
fbem-20461	105	12	the	the	DET
fbem-20461	105	13	most	most	ADV
fbem-20461	105	14	important	important	ADJ
fbem-20461	105	15	thing	thing	NOUN
fbem-20461	105	16	is	be	AUX
fbem-20461	105	17	the	the	DET
fbem-20461	105	18	performance	performance	NOUN
fbem-20461	105	19	of	of	ADP
fbem-20461	105	20	the	the	DET
fbem-20461	105	21	51	51	NUM
fbem-20461	105	22	million	million	NUM
fbem-20461	105	23	yuan	yuan	NOUN
fbem-20461	105	24	network	network	NOUN
fbem-20461	105	25	card	card	NOUN
fbem-20461	105	26	contract	contract	NOUN
fbem-20461	105	27	,	,	PUNCT
fbem-20461	105	28	and	and	CCONJ
fbem-20461	105	29	whether	whether	SCONJ
fbem-20461	105	30	the	the	DET
fbem-20461	105	31	income	income	NOUN
fbem-20461	105	32	is	be	AUX
fbem-20461	105	33	recognized	recognize	VERB
fbem-20461	105	34	is	be	AUX
fbem-20461	105	35	crucial	crucial	ADJ
fbem-20461	105	36	to	to	ADP
fbem-20461	105	37	its	its	PRON
fbem-20461	105	38	shell	shell	NOUN
fbem-20461	105	39	.	.	PUNCT
fbem-20461	106	1	3	3	X
fbem-20461	106	2	.	.	X
fbem-20461	106	3	analysis	analysis	NOUN
fbem-20461	106	4	of	of	ADP
fbem-20461	106	5	fraud	fraud	NOUN
fbem-20461	106	6	in	in	ADP
fbem-20461	106	7	zuojiang	zuojiang	PROPN
fbem-20461	106	8	technology	technology	PROPN
fbem-20461	106	9	based	base	VERB
fbem-20461	106	10	on	on	ADP
fbem-20461	106	11	risk	risk	NOUN
fbem-20461	106	12	factor	factor	NOUN
fbem-20461	106	13	theory	theory	NOUN
fbem-20461	106	14	3.1	3.1	NUM
fbem-20461	106	15	.	.	PUNCT
fbem-20461	107	1	analysis	analysis	NOUN
fbem-20461	107	2	of	of	ADP
fbem-20461	107	3	individual	individual	ADJ
fbem-20461	107	4	risk	risk	NOUN
fbem-20461	107	5	factors	factor	VERB
fbem-20461	107	6	3.1.1	3.1.1	NUM
fbem-20461	107	7	.	.	PUNCT
fbem-20461	108	1	analysis	analysis	NOUN
fbem-20461	108	2	of	of	ADP
fbem-20461	108	3	moral	moral	ADJ
fbem-20461	108	4	character	character	NOUN
fbem-20461	108	5	dpu	dpu	PROPN
fbem-20461	108	6	chip	chip	PROPN
fbem-20461	108	7	as	as	SCONJ
fbem-20461	108	8	zuojiang	zuojiang	PROPN
fbem-20461	108	9	technology	technology	PROPN
fbem-20461	108	10	claimed	claim	VERB
fbem-20461	108	11	to	to	PART
fbem-20461	108	12	be	be	AUX
fbem-20461	108	13	a	a	DET
fbem-20461	108	14	strong	strong	ADJ
fbem-20461	108	15	investment	investment	NOUN
fbem-20461	108	16	project	project	NOUN
fbem-20461	108	17	,	,	PUNCT
fbem-20461	108	18	the	the	DET
fbem-20461	108	19	output	output	NOUN
fbem-20461	108	20	in	in	ADP
fbem-20461	108	21	science	science	NOUN
fbem-20461	108	22	and	and	CCONJ
fbem-20461	108	23	technology	technology	NOUN
fbem-20461	108	24	is	be	AUX
fbem-20461	108	25	not	not	PART
fbem-20461	108	26	consistent	consistent	ADJ
fbem-20461	108	27	with	with	ADP
fbem-20461	108	28	its	its	PRON
fbem-20461	108	29	publicity	publicity	NOUN
fbem-20461	108	30	.	.	PUNCT
fbem-20461	109	1	in	in	ADP
fbem-20461	109	2	the	the	DET
fbem-20461	109	3	previous	previous	ADJ
fbem-20461	109	4	2023	2023	NUM
fbem-20461	109	5	semi	semi	ADJ
fbem-20461	109	6	-	-	ADJ
fbem-20461	109	7	annual	annual	ADJ
fbem-20461	109	8	report	report	NOUN
fbem-20461	109	9	,	,	PUNCT
fbem-20461	109	10	zuojiang	zuojiang	PROPN
fbem-20461	109	11	technology	technology	PROPN
fbem-20461	109	12	also	also	ADV
fbem-20461	109	13	publicly	publicly	ADV
fbem-20461	109	14	declared	declare	VERB
fbem-20461	109	15	that	that	SCONJ
fbem-20461	109	16	the	the	DET
fbem-20461	109	17	dpu	dpu	PROPN
fbem-20461	109	18	chip	chip	NOUN
fbem-20461	109	19	"	"	PUNCT
fbem-20461	109	20	is	be	AUX
fbem-20461	109	21	an	an	DET
fbem-20461	109	22	important	important	ADJ
fbem-20461	109	23	link	link	NOUN
fbem-20461	109	24	in	in	ADP
fbem-20461	109	25	the	the	DET
fbem-20461	109	26	company	company	NOUN
fbem-20461	109	27	's	's	PART
fbem-20461	109	28	network	network	NOUN
fbem-20461	109	29	security	security	NOUN
fbem-20461	109	30	product	product	NOUN
fbem-20461	109	31	system	system	NOUN
fbem-20461	109	32	,	,	PUNCT
fbem-20461	109	33	and	and	CCONJ
fbem-20461	109	34	is	be	AUX
fbem-20461	109	35	an	an	DET
fbem-20461	109	36	important	important	ADJ
fbem-20461	109	37	layout	layout	NOUN
fbem-20461	109	38	for	for	SCONJ
fbem-20461	109	39	the	the	DET
fbem-20461	109	40	company	company	NOUN
fbem-20461	109	41	to	to	PART
fbem-20461	109	42	face	face	VERB
fbem-20461	109	43	the	the	DET
fbem-20461	109	44	future	future	NOUN
fbem-20461	109	45	"	"	PUNCT
fbem-20461	109	46	,	,	PUNCT
fbem-20461	109	47	and	and	CCONJ
fbem-20461	109	48	more	more	ADV
fbem-20461	109	49	importantly	importantly	ADV
fbem-20461	109	50	,	,	PUNCT
fbem-20461	109	51	"	"	PUNCT
fbem-20461	109	52	as	as	ADP
fbem-20461	109	53	of	of	ADP
fbem-20461	109	54	this	this	DET
fbem-20461	109	55	reporting	reporting	NOUN
fbem-20461	109	56	period	period	NOUN
fbem-20461	109	57	,	,	PUNCT
fbem-20461	109	58	the	the	DET
fbem-20461	109	59	series	series	NOUN
fbem-20461	109	60	of	of	ADP
fbem-20461	109	61	chips	chip	NOUN
fbem-20461	109	62	have	have	AUX
fbem-20461	109	63	been	be	AUX
fbem-20461	109	64	successfully	successfully	ADV
fbem-20461	109	65	129	129	NUM
fbem-20461	109	66	introduced	introduce	VERB
fbem-20461	109	67	to	to	ADP
fbem-20461	109	68	the	the	DET
fbem-20461	109	69	market	market	NOUN
fbem-20461	109	70	"	"	PUNCT
fbem-20461	109	71	.	.	PUNCT
fbem-20461	110	1	however	however	ADV
fbem-20461	110	2	,	,	PUNCT
fbem-20461	110	3	in	in	ADP
fbem-20461	110	4	the	the	DET
fbem-20461	110	5	announcement	announcement	NOUN
fbem-20461	110	6	on	on	ADP
fbem-20461	110	7	december	december	PROPN
fbem-20461	110	8	12	12	NUM
fbem-20461	110	9	,	,	PUNCT
fbem-20461	110	10	2023	2023	NUM
fbem-20461	110	11	,	,	PUNCT
fbem-20461	110	12	it	it	PRON
fbem-20461	110	13	disclosed	disclose	VERB
fbem-20461	110	14	two	two	NUM
fbem-20461	110	15	important	important	ADJ
fbem-20461	110	16	information	information	NOUN
fbem-20461	110	17	:	:	PUNCT
fbem-20461	110	18	1	1	NUM
fbem-20461	110	19	,	,	PUNCT
fbem-20461	110	20	the	the	DET
fbem-20461	110	21	first	first	ADJ
fbem-20461	110	22	three	three	NUM
fbem-20461	110	23	quarters	quarter	NOUN
fbem-20461	110	24	of	of	ADP
fbem-20461	110	25	2023	2023	NUM
fbem-20461	110	26	dpu	dpu	PROPN
fbem-20461	110	27	chip	chip	NOUN
fbem-20461	110	28	sales	sale	NOUN
fbem-20461	110	29	revenue	revenue	NOUN
fbem-20461	110	30	in	in	ADP
fbem-20461	110	31	addition	addition	NOUN
fbem-20461	110	32	to	to	ADP
fbem-20461	110	33	the	the	DET
fbem-20461	110	34	aforementioned	aforementioned	ADJ
fbem-20461	110	35	haotian	haotian	PROPN
fbem-20461	110	36	xuhui	xuhui	PROPN
fbem-20461	110	37	sales	sales	PROPN
fbem-20461	110	38	,	,	PUNCT
fbem-20461	110	39	no	no	DET
fbem-20461	110	40	other	other	ADJ
fbem-20461	110	41	chip	chip	NOUN
fbem-20461	110	42	sales	sale	NOUN
fbem-20461	110	43	revenue	revenue	NOUN
fbem-20461	110	44	was	be	AUX
fbem-20461	110	45	realized	realize	VERB
fbem-20461	110	46	.	.	PUNCT
fbem-20461	111	1	2	2	NUM
fbem-20461	111	2	,	,	PUNCT
fbem-20461	111	3	after	after	ADP
fbem-20461	111	4	verification	verification	NOUN
fbem-20461	111	5	,	,	PUNCT
fbem-20461	111	6	haotian	haotian	PROPN
fbem-20461	111	7	xuhui	xuhui	PROPN
fbem-20461	111	8	is	be	AUX
fbem-20461	111	9	not	not	PART
fbem-20461	111	10	the	the	DET
fbem-20461	111	11	end	end	NOUN
fbem-20461	111	12	user	user	NOUN
fbem-20461	111	13	of	of	ADP
fbem-20461	111	14	the	the	DET
fbem-20461	111	15	product	product	NOUN
fbem-20461	111	16	,	,	PUNCT
fbem-20461	111	17	is	be	AUX
fbem-20461	111	18	a	a	DET
fbem-20461	111	19	trade	trade	NOUN
fbem-20461	111	20	distributor	distributor	NOUN
fbem-20461	111	21	,	,	PUNCT
fbem-20461	111	22	currently	currently	ADV
fbem-20461	111	23	sold	sell	VERB
fbem-20461	111	24	to	to	ADP
fbem-20461	111	25	beijing	beijing	PROPN
fbem-20461	111	26	juxian	juxian	PROPN
fbem-20461	111	27	technology	technology	PROPN
fbem-20461	111	28	trading	trading	NOUN
fbem-20461	111	29	company	company	NOUN
fbem-20461	111	30	,	,	PUNCT
fbem-20461	111	31	juxian	juxian	ADJ
fbem-20461	111	32	technology	technology	NOUN
fbem-20461	111	33	purchased	purchase	VERB
fbem-20461	111	34	400	400	NUM
fbem-20461	111	35	pieces	piece	NOUN
fbem-20461	111	36	of	of	ADP
fbem-20461	111	37	ne6000	ne6000	PROPN
fbem-20461	111	38	chips	chip	NOUN
fbem-20461	111	39	,	,	PUNCT
fbem-20461	111	40	up	up	ADP
fbem-20461	111	41	to	to	ADP
fbem-20461	111	42	now	now	ADV
fbem-20461	111	43	,	,	PUNCT
fbem-20461	111	44	of	of	ADP
fbem-20461	111	45	which	which	PRON
fbem-20461	111	46	370	370	NUM
fbem-20461	111	47	pieces	piece	NOUN
fbem-20461	111	48	are	be	AUX
fbem-20461	111	49	stored	store	VERB
fbem-20461	111	50	in	in	ADP
fbem-20461	111	51	the	the	DET
fbem-20461	111	52	warehouse	warehouse	NOUN
fbem-20461	111	53	,	,	PUNCT
fbem-20461	111	54	20	20	NUM
fbem-20461	111	55	pieces	piece	NOUN
fbem-20461	111	56	of	of	ADP
fbem-20461	111	57	marketing	marketing	NOUN
fbem-20461	111	58	by	by	ADP
fbem-20461	111	59	sales	sale	NOUN
fbem-20461	111	60	staff	staff	NOUN
fbem-20461	111	61	,	,	PUNCT
fbem-20461	111	62	the	the	DET
fbem-20461	111	63	remaining	remain	VERB
fbem-20461	111	64	10	10	NUM
fbem-20461	111	65	pieces	piece	NOUN
fbem-20461	111	66	of	of	ADP
fbem-20461	111	67	research	research	NOUN
fbem-20461	111	68	and	and	CCONJ
fbem-20461	111	69	development	development	NOUN
fbem-20461	111	70	.	.	PUNCT
fbem-20461	112	1	zuojiang	zuojiang	PROPN
fbem-20461	112	2	technology	technology	PROPN
fbem-20461	112	3	's	's	PART
fbem-20461	112	4	dpu	dpu	PROPN
fbem-20461	112	5	chips	chip	NOUN
fbem-20461	112	6	did	do	AUX
fbem-20461	112	7	not	not	PART
fbem-20461	112	8	achieve	achieve	VERB
fbem-20461	112	9	real	real	ADJ
fbem-20461	112	10	sales	sale	NOUN
fbem-20461	112	11	to	to	PART
fbem-20461	112	12	end	end	VERB
fbem-20461	112	13	customers	customer	NOUN
fbem-20461	112	14	,	,	PUNCT
fbem-20461	112	15	more	more	ADJ
fbem-20461	112	16	than	than	ADP
fbem-20461	112	17	90	90	NUM
fbem-20461	112	18	%	%	NOUN
fbem-20461	112	19	of	of	ADP
fbem-20461	112	20	the	the	DET
fbem-20461	112	21	dpu	dpu	PROPN
fbem-20461	112	22	chips	chip	NOUN
fbem-20461	112	23	were	be	AUX
fbem-20461	112	24	kept	keep	VERB
fbem-20461	112	25	in	in	ADP
fbem-20461	112	26	the	the	DET
fbem-20461	112	27	dealer	dealer	NOUN
fbem-20461	112	28	's	's	PART
fbem-20461	112	29	warehouse	warehouse	NOUN
fbem-20461	112	30	,	,	PUNCT
fbem-20461	112	31	and	and	CCONJ
fbem-20461	112	32	some	some	PRON
fbem-20461	112	33	were	be	AUX
fbem-20461	112	34	scattered	scatter	VERB
fbem-20461	112	35	in	in	ADP
fbem-20461	112	36	the	the	DET
fbem-20461	112	37	hands	hand	NOUN
fbem-20461	112	38	of	of	ADP
fbem-20461	112	39	the	the	DET
fbem-20461	112	40	dealer	dealer	NOUN
fbem-20461	112	41	's	's	PART
fbem-20461	112	42	salesman	salesman	NOUN
fbem-20461	112	43	.	.	PUNCT
fbem-20461	113	1	the	the	DET
fbem-20461	113	2	secondary	secondary	ADJ
fbem-20461	113	3	distributor	distributor	NOUN
fbem-20461	113	4	is	be	AUX
fbem-20461	113	5	"	"	PUNCT
fbem-20461	113	6	beijing	beijing	PROPN
fbem-20461	113	7	juxian	juxian	PROPN
fbem-20461	113	8	technology	technology	PROPN
fbem-20461	113	9	trading	trading	NOUN
fbem-20461	113	10	company	company	NOUN
fbem-20461	113	11	"	"	PUNCT
fbem-20461	113	12	with	with	ADP
fbem-20461	113	13	registered	registered	ADJ
fbem-20461	113	14	capital	capital	NOUN
fbem-20461	113	15	of	of	ADP
fbem-20461	113	16	only	only	ADV
fbem-20461	113	17	500,000	500,000	NUM
fbem-20461	113	18	yuan	yuan	NOUN
fbem-20461	113	19	,	,	PUNCT
fbem-20461	113	20	and	and	CCONJ
fbem-20461	113	21	at	at	ADP
fbem-20461	113	22	the	the	DET
fbem-20461	113	23	end	end	NOUN
fbem-20461	113	24	of	of	ADP
fbem-20461	113	25	2022	2022	NUM
fbem-20461	113	26	,	,	PUNCT
fbem-20461	113	27	there	there	PRON
fbem-20461	113	28	is	be	VERB
fbem-20461	113	29	no	no	DET
fbem-20461	113	30	shareholder	shareholder	NOUN
fbem-20461	113	31	investment	investment	NOUN
fbem-20461	113	32	information	information	NOUN
fbem-20461	113	33	and	and	CCONJ
fbem-20461	113	34	no	no	DET
fbem-20461	113	35	social	social	ADJ
fbem-20461	113	36	security	security	NOUN
fbem-20461	113	37	payment	payment	NOUN
fbem-20461	113	38	record	record	NOUN
fbem-20461	113	39	,	,	PUNCT
fbem-20461	113	40	but	but	CCONJ
fbem-20461	113	41	it	it	PRON
fbem-20461	113	42	holds	hold	VERB
fbem-20461	113	43	all	all	DET
fbem-20461	113	44	the	the	DET
fbem-20461	113	45	dpu	dpu	PROPN
fbem-20461	113	46	chips	chip	NOUN
fbem-20461	113	47	from	from	ADP
fbem-20461	113	48	zuojiang	zuojiang	PROPN
fbem-20461	113	49	technology	technology	PROPN
fbem-20461	113	50	factory	factory	NOUN
fbem-20461	113	51	.	.	PUNCT
fbem-20461	114	1	in	in	ADP
fbem-20461	114	2	order	order	NOUN
fbem-20461	114	3	to	to	PART
fbem-20461	114	4	maintain	maintain	VERB
fbem-20461	114	5	a	a	DET
fbem-20461	114	6	high	high	ADJ
fbem-20461	114	7	stock	stock	NOUN
fbem-20461	114	8	price	price	NOUN
fbem-20461	114	9	and	and	CCONJ
fbem-20461	114	10	seek	seek	VERB
fbem-20461	114	11	more	more	ADJ
fbem-20461	114	12	profits	profit	NOUN
fbem-20461	114	13	,	,	PUNCT
fbem-20461	114	14	the	the	DET
fbem-20461	114	15	shareholders	shareholder	NOUN
fbem-20461	114	16	and	and	CCONJ
fbem-20461	114	17	senior	senior	ADJ
fbem-20461	114	18	executives	executive	NOUN
fbem-20461	114	19	of	of	ADP
fbem-20461	114	20	zuojiang	zuojiang	PROPN
fbem-20461	114	21	technology	technology	PROPN
fbem-20461	114	22	lied	lie	VERB
fbem-20461	114	23	and	and	CCONJ
fbem-20461	114	24	fabricated	fabricate	VERB
fbem-20461	114	25	the	the	DET
fbem-20461	114	26	operating	operating	NOUN
fbem-20461	114	27	conditions	condition	NOUN
fbem-20461	114	28	of	of	ADP
fbem-20461	114	29	zuojiang	zuojiang	PROPN
fbem-20461	114	30	technology	technology	PROPN
fbem-20461	114	31	,	,	PUNCT
fbem-20461	114	32	which	which	PRON
fbem-20461	114	33	brought	bring	VERB
fbem-20461	114	34	losses	loss	NOUN
fbem-20461	114	35	to	to	ADP
fbem-20461	114	36	the	the	DET
fbem-20461	114	37	capital	capital	NOUN
fbem-20461	114	38	market	market	NOUN
fbem-20461	114	39	and	and	CCONJ
fbem-20461	114	40	investors	investor	NOUN
fbem-20461	114	41	,	,	PUNCT
fbem-20461	114	42	and	and	CCONJ
fbem-20461	114	43	its	its	PRON
fbem-20461	114	44	corrupt	corrupt	ADJ
fbem-20461	114	45	moral	moral	ADJ
fbem-20461	114	46	character	character	NOUN
fbem-20461	114	47	provided	provide	VERB
fbem-20461	114	48	soil	soil	NOUN
fbem-20461	114	49	for	for	ADP
fbem-20461	114	50	the	the	DET
fbem-20461	114	51	occurrence	occurrence	NOUN
fbem-20461	114	52	of	of	ADP
fbem-20461	114	53	fraud	fraud	NOUN
fbem-20461	114	54	.	.	PUNCT
fbem-20461	115	1	3.1.2	3.1.2	X
fbem-20461	115	2	.	.	PUNCT
fbem-20461	116	1	analysis	analysis	NOUN
fbem-20461	116	2	of	of	ADP
fbem-20461	116	3	fraud	fraud	NOUN
fbem-20461	116	4	motivation	motivation	NOUN
fbem-20461	116	5	the	the	DET
fbem-20461	116	6	"	"	PUNCT
fbem-20461	116	7	vigorous	vigorous	ADJ
fbem-20461	116	8	development	development	NOUN
fbem-20461	116	9	"	"	PUNCT
fbem-20461	116	10	of	of	ADP
fbem-20461	116	11	the	the	DET
fbem-20461	116	12	concept	concept	NOUN
fbem-20461	116	13	of	of	ADP
fbem-20461	116	14	dpu	dpu	PROPN
fbem-20461	116	15	chips	chip	NOUN
fbem-20461	116	16	of	of	ADP
fbem-20461	116	17	zuojiang	zuojiang	PROPN
fbem-20461	116	18	technology	technology	PROPN
fbem-20461	116	19	superimposed	superimpose	VERB
fbem-20461	116	20	the	the	DET
fbem-20461	116	21	wave	wave	NOUN
fbem-20461	116	22	of	of	ADP
fbem-20461	116	23	artificial	artificial	ADJ
fbem-20461	116	24	intelligence	intelligence	NOUN
fbem-20461	116	25	in	in	ADP
fbem-20461	116	26	2023	2023	NUM
fbem-20461	116	27	,	,	PUNCT
fbem-20461	116	28	and	and	CCONJ
fbem-20461	116	29	a	a	DET
fbem-20461	116	30	shares	share	NOUN
fbem-20461	116	31	once	once	ADV
fbem-20461	116	32	"	"	PUNCT
fbem-20461	116	33	smelled	smelled	ADJ
fbem-20461	116	34	ai	ai	VERB
fbem-20461	116	35	that	that	PRON
fbem-20461	116	36	rose	rise	VERB
fbem-20461	116	37	"	"	PUNCT
fbem-20461	116	38	.	.	PUNCT
fbem-20461	117	1	in	in	ADP
fbem-20461	117	2	may	may	PROPN
fbem-20461	117	3	2022	2022	NUM
fbem-20461	117	4	,	,	PUNCT
fbem-20461	117	5	its	its	PRON
fbem-20461	117	6	stock	stock	NOUN
fbem-20461	117	7	price	price	NOUN
fbem-20461	117	8	rose	rise	VERB
fbem-20461	117	9	rapidly	rapidly	ADV
fbem-20461	117	10	,	,	PUNCT
fbem-20461	117	11	from	from	ADP
fbem-20461	117	12	the	the	DET
fbem-20461	117	13	initial	initial	ADJ
fbem-20461	117	14	37.9	37.9	NUM
fbem-20461	117	15	yuan	yuan	NOUN
fbem-20461	117	16	/	/	SYM
fbem-20461	117	17	share	share	NOUN
fbem-20461	117	18	,	,	PUNCT
fbem-20461	117	19	all	all	DET
fbem-20461	117	20	the	the	DET
fbem-20461	117	21	way	way	NOUN
fbem-20461	117	22	up	up	ADP
fbem-20461	117	23	to	to	ADP
fbem-20461	117	24	149.98	149.98	NUM
fbem-20461	117	25	yuan	yuan	NOUN
fbem-20461	117	26	/	/	SYM
fbem-20461	117	27	share	share	NOUN
fbem-20461	117	28	on	on	ADP
fbem-20461	117	29	december	december	PROPN
fbem-20461	117	30	8	8	NUM
fbem-20461	117	31	,	,	PUNCT
fbem-20461	117	32	and	and	CCONJ
fbem-20461	117	33	then	then	ADV
fbem-20461	117	34	fell	fall	VERB
fbem-20461	117	35	back	back	ADV
fbem-20461	117	36	,	,	PUNCT
fbem-20461	117	37	in	in	ADP
fbem-20461	117	38	february	february	PROPN
fbem-20461	117	39	2023	2023	NUM
fbem-20461	117	40	,	,	PUNCT
fbem-20461	117	41	it	it	PRON
fbem-20461	117	42	opened	open	VERB
fbem-20461	117	43	the	the	DET
fbem-20461	117	44	skyrocketing	skyrocket	VERB
fbem-20461	117	45	mode	mode	NOUN
fbem-20461	117	46	again	again	ADV
fbem-20461	117	47	,	,	PUNCT
fbem-20461	117	48	and	and	CCONJ
fbem-20461	117	49	hit	hit	VERB
fbem-20461	117	50	299.8	299.8	NUM
fbem-20461	117	51	yuan	yuan	NOUN
fbem-20461	117	52	/	/	SYM
fbem-20461	117	53	share	share	NOUN
fbem-20461	117	54	on	on	ADP
fbem-20461	117	55	july	july	PROPN
fbem-20461	117	56	14	14	NUM
fbem-20461	117	57	,	,	PUNCT
fbem-20461	117	58	5	5	NUM
fbem-20461	117	59	months	month	NOUN
fbem-20461	117	60	later	later	ADV
fbem-20461	117	61	.	.	PUNCT
fbem-20461	118	1	set	set	VERB
fbem-20461	118	2	a	a	DET
fbem-20461	118	3	new	new	ADJ
fbem-20461	118	4	record	record	NOUN
fbem-20461	118	5	for	for	ADP
fbem-20461	118	6	its	its	PRON
fbem-20461	118	7	share	share	NOUN
fbem-20461	118	8	price	price	NOUN
fbem-20461	118	9	.	.	PUNCT
fbem-20461	119	1	in	in	ADP
fbem-20461	119	2	order	order	NOUN
fbem-20461	119	3	to	to	PART
fbem-20461	119	4	attract	attract	VERB
fbem-20461	119	5	investors	investor	NOUN
fbem-20461	119	6	'	'	PART
fbem-20461	119	7	attention	attention	NOUN
fbem-20461	119	8	and	and	CCONJ
fbem-20461	119	9	increase	increase	VERB
fbem-20461	119	10	stock	stock	NOUN
fbem-20461	119	11	prices	price	NOUN
fbem-20461	119	12	,	,	PUNCT
fbem-20461	119	13	enterprises	enterprise	NOUN
fbem-20461	119	14	beautify	beautify	VERB
fbem-20461	119	15	financial	financial	ADJ
fbem-20461	119	16	statements	statement	NOUN
fbem-20461	119	17	by	by	ADP
fbem-20461	119	18	fraudulent	fraudulent	ADJ
fbem-20461	119	19	means	mean	NOUN
fbem-20461	119	20	,	,	PUNCT
fbem-20461	119	21	inflate	inflate	VERB
fbem-20461	119	22	profits	profit	NOUN
fbem-20461	119	23	and	and	CCONJ
fbem-20461	119	24	cover	cover	VERB
fbem-20461	119	25	up	up	ADP
fbem-20461	119	26	the	the	DET
fbem-20461	119	27	real	real	ADJ
fbem-20461	119	28	financial	financial	ADJ
fbem-20461	119	29	situation	situation	NOUN
fbem-20461	119	30	.	.	PUNCT
fbem-20461	120	1	table	table	NOUN
fbem-20461	120	2	3	3	NUM
fbem-20461	120	3	-	-	SYM
fbem-20461	120	4	1	1	NUM
fbem-20461	120	5	.	.	PUNCT
fbem-20461	120	6	part	part	NOUN
fbem-20461	120	7	of	of	ADP
fbem-20461	120	8	zuojiang	zuojiang	PROPN
fbem-20461	120	9	technology	technology	PROPN
fbem-20461	120	10	's	's	PART
fbem-20461	120	11	operating	operate	VERB
fbem-20461	120	12	indicators	indicator	NOUN
fbem-20461	120	13	from	from	ADP
fbem-20461	120	14	2018	2018	NUM
fbem-20461	120	15	to	to	ADP
fbem-20461	120	16	2022	2022	NUM
fbem-20461	120	17	2018	2018	NUM
fbem-20461	120	18	2019	2019	NUM
fbem-20461	120	19	2020	2020	NUM
fbem-20461	120	20	2021	2021	NUM
fbem-20461	120	21	2022	2022	NUM
fbem-20461	120	22	net	net	ADJ
fbem-20461	120	23	profit	profit	NOUN
fbem-20461	120	24	attributable	attributable	ADJ
fbem-20461	120	25	to	to	ADP
fbem-20461	120	26	mother	mother	NOUN
fbem-20461	120	27	(	(	PUNCT
fbem-20461	120	28	ten	ten	NUM
fbem-20461	120	29	thousand	thousand	NUM
fbem-20461	120	30	yuan	yuan	NOUN
fbem-20461	120	31	)	)	PUNCT
fbem-20461	120	32	6448	6448	NUM
fbem-20461	120	33	8871	8871	NUM
fbem-20461	120	34	9364	9364	NUM
fbem-20461	121	1	566	566	NUM
fbem-20461	121	2	-14690	-14690	NOUN
fbem-20461	121	3	total	total	NOUN
fbem-20461	121	4	revenue	revenue	NOUN
fbem-20461	121	5	(	(	PUNCT
fbem-20461	121	6	ten	ten	NUM
fbem-20461	121	7	thousand	thousand	NUM
fbem-20461	121	8	yuan	yuan	NOUN
fbem-20461	121	9	)	)	PUNCT
fbem-20461	121	10	13420	13420	NUM
fbem-20461	121	11	21880	21880	NUM
fbem-20461	121	12	20070	20070	NUM
fbem-20461	121	13	11830	11830	NUM
fbem-20461	121	14	5896	5896	NUM
fbem-20461	121	15	return	return	NOUN
fbem-20461	121	16	on	on	ADP
fbem-20461	121	17	equity	equity	NOUN
fbem-20461	121	18	(	(	PUNCT
fbem-20461	121	19	%	%	INTJ
fbem-20461	121	20	)	)	PUNCT
fbem-20461	121	21	35.15	35.15	NUM
fbem-20461	121	22	28.32	28.32	NUM
fbem-20461	121	23	14.11	14.11	NUM
fbem-20461	121	24	0.8	0.8	NUM
fbem-20461	121	25	-22.13	-22.13	PROPN
fbem-20461	121	26	data	datum	NOUN
fbem-20461	121	27	source	source	NOUN
fbem-20461	121	28	:	:	PUNCT
fbem-20461	121	29	zuojiang	zuojiang	PROPN
fbem-20461	121	30	science	science	PROPN
fbem-20461	121	31	and	and	CCONJ
fbem-20461	121	32	technology	technology	NOUN
fbem-20461	121	33	annual	annual	ADJ
fbem-20461	121	34	report	report	NOUN
fbem-20461	121	35	in	in	ADP
fbem-20461	121	36	sharp	sharp	ADJ
fbem-20461	121	37	contrast	contrast	NOUN
fbem-20461	121	38	to	to	ADP
fbem-20461	121	39	the	the	DET
fbem-20461	121	40	"	"	PUNCT
fbem-20461	121	41	vigorous	vigorous	ADJ
fbem-20461	121	42	development	development	NOUN
fbem-20461	121	43	"	"	PUNCT
fbem-20461	121	44	of	of	ADP
fbem-20461	121	45	its	its	PRON
fbem-20461	121	46	stock	stock	NOUN
fbem-20461	121	47	price	price	NOUN
fbem-20461	121	48	,	,	PUNCT
fbem-20461	121	49	zuojiang	zuojiang	PROPN
fbem-20461	121	50	technology	technology	PROPN
fbem-20461	121	51	's	's	PART
fbem-20461	121	52	losses	loss	NOUN
fbem-20461	121	53	continue	continue	VERB
fbem-20461	121	54	to	to	PART
fbem-20461	121	55	increase	increase	VERB
fbem-20461	121	56	,	,	PUNCT
fbem-20461	121	57	and	and	CCONJ
fbem-20461	121	58	its	its	PRON
fbem-20461	121	59	operating	operate	VERB
fbem-20461	121	60	income	income	NOUN
fbem-20461	121	61	growth	growth	NOUN
fbem-20461	121	62	rate	rate	NOUN
fbem-20461	121	63	from	from	ADP
fbem-20461	121	64	2022	2022	NUM
fbem-20461	121	65	to	to	ADP
fbem-20461	121	66	2023	2023	NUM
fbem-20461	121	67	is	be	AUX
fbem-20461	121	68	-10.3	-10.3	NUM
fbem-20461	121	69	%	%	NOUN
fbem-20461	121	70	and	and	CCONJ
fbem-20461	121	71	-9.54	-9.54	NUM
fbem-20461	121	72	%	%	NOUN
fbem-20461	121	73	.	.	PUNCT
fbem-20461	122	1	the	the	DET
fbem-20461	122	2	loss	loss	NOUN
fbem-20461	122	3	of	of	ADP
fbem-20461	122	4	net	net	ADJ
fbem-20461	122	5	profit	profit	NOUN
fbem-20461	122	6	attributable	attributable	ADJ
fbem-20461	122	7	to	to	ADP
fbem-20461	122	8	the	the	DET
fbem-20461	122	9	mother	mother	NOUN
fbem-20461	122	10	is	be	AUX
fbem-20461	122	11	serious	serious	ADJ
fbem-20461	122	12	.	.	PUNCT
fbem-20461	123	1	business	business	NOUN
fbem-20461	123	2	performance	performance	NOUN
fbem-20461	123	3	is	be	AUX
fbem-20461	123	4	under	under	ADP
fbem-20461	123	5	great	great	ADJ
fbem-20461	123	6	pressure	pressure	NOUN
fbem-20461	123	7	.	.	PUNCT
fbem-20461	124	1	in	in	ADP
fbem-20461	124	2	the	the	DET
fbem-20461	124	3	face	face	NOUN
fbem-20461	124	4	of	of	ADP
fbem-20461	124	5	delisting	delisting	NOUN
fbem-20461	124	6	,	,	PUNCT
fbem-20461	124	7	enterprises	enterprise	NOUN
fbem-20461	124	8	carry	carry	VERB
fbem-20461	124	9	out	out	ADP
fbem-20461	124	10	false	false	ADJ
fbem-20461	124	11	transactions	transaction	NOUN
fbem-20461	124	12	to	to	PART
fbem-20461	124	13	avoid	avoid	VERB
fbem-20461	124	14	being	be	AUX
fbem-20461	124	15	eliminated	eliminate	VERB
fbem-20461	124	16	and	and	CCONJ
fbem-20461	124	17	achieve	achieve	VERB
fbem-20461	124	18	expected	expect	VERB
fbem-20461	124	19	income	income	NOUN
fbem-20461	124	20	to	to	PART
fbem-20461	124	21	whitewash	whitewash	VERB
fbem-20461	124	22	financial	financial	ADJ
fbem-20461	124	23	data	datum	NOUN
fbem-20461	124	24	.	.	PUNCT
fbem-20461	125	1	3.2	3.2	NUM
fbem-20461	125	2	.	.	PUNCT
fbem-20461	126	1	analysis	analysis	NOUN
fbem-20461	126	2	of	of	ADP
fbem-20461	126	3	general	general	ADJ
fbem-20461	126	4	risk	risk	NOUN
fbem-20461	126	5	factors	factor	VERB
fbem-20461	126	6	3.2.1	3.2.1	NUM
fbem-20461	126	7	.	.	PUNCT
fbem-20461	127	1	generation	generation	NOUN
fbem-20461	127	2	of	of	ADP
fbem-20461	127	3	fraud	fraud	NOUN
fbem-20461	127	4	opportunities	opportunity	NOUN
fbem-20461	127	5	as	as	ADP
fbem-20461	127	6	a	a	DET
fbem-20461	127	7	listed	list	VERB
fbem-20461	127	8	company	company	NOUN
fbem-20461	127	9	,	,	PUNCT
fbem-20461	127	10	the	the	DET
fbem-20461	127	11	unreasonable	unreasonable	ADJ
fbem-20461	127	12	internal	internal	ADJ
fbem-20461	127	13	structure	structure	NOUN
fbem-20461	127	14	of	of	ADP
fbem-20461	127	15	zuojiang	zuojiang	PROPN
fbem-20461	127	16	technology	technology	PROPN
fbem-20461	127	17	is	be	AUX
fbem-20461	127	18	also	also	ADV
fbem-20461	127	19	one	one	NUM
fbem-20461	127	20	of	of	ADP
fbem-20461	127	21	the	the	DET
fbem-20461	127	22	important	important	ADJ
fbem-20461	127	23	reasons	reason	NOUN
fbem-20461	127	24	for	for	ADP
fbem-20461	127	25	the	the	DET
fbem-20461	127	26	occurrence	occurrence	NOUN
fbem-20461	127	27	of	of	ADP
fbem-20461	127	28	fraud	fraud	NOUN
fbem-20461	127	29	.	.	PUNCT
fbem-20461	128	1	this	this	DET
fbem-20461	128	2	paper	paper	NOUN
fbem-20461	128	3	mainly	mainly	ADV
fbem-20461	128	4	analyzes	analyze	VERB
fbem-20461	128	5	the	the	DET
fbem-20461	128	6	rationality	rationality	NOUN
fbem-20461	128	7	of	of	ADP
fbem-20461	128	8	the	the	DET
fbem-20461	128	9	internal	internal	ADJ
fbem-20461	128	10	structure	structure	NOUN
fbem-20461	128	11	of	of	ADP
fbem-20461	128	12	zuojiang	zuojiang	PROPN
fbem-20461	128	13	technology	technology	PROPN
fbem-20461	128	14	from	from	ADP
fbem-20461	128	15	the	the	DET
fbem-20461	128	16	two	two	NUM
fbem-20461	128	17	aspects	aspect	NOUN
fbem-20461	128	18	of	of	ADP
fbem-20461	128	19	customer	customer	NOUN
fbem-20461	128	20	concentration	concentration	NOUN
fbem-20461	128	21	and	and	CCONJ
fbem-20461	128	22	the	the	DET
fbem-20461	128	23	proportion	proportion	NOUN
fbem-20461	128	24	of	of	ADP
fbem-20461	128	25	major	major	ADJ
fbem-20461	128	26	shareholders	shareholder	NOUN
fbem-20461	128	27	.	.	PUNCT
fbem-20461	129	1	customers	customer	NOUN
fbem-20461	129	2	have	have	VERB
fbem-20461	129	3	a	a	DET
fbem-20461	129	4	significant	significant	ADJ
fbem-20461	129	5	impact	impact	NOUN
fbem-20461	129	6	on	on	ADP
fbem-20461	129	7	the	the	DET
fbem-20461	129	8	company	company	NOUN
fbem-20461	129	9	's	's	PART
fbem-20461	129	10	ongoing	ongoing	ADJ
fbem-20461	129	11	business	business	NOUN
fbem-20461	129	12	development	development	NOUN
fbem-20461	129	13	and	and	CCONJ
fbem-20461	129	14	performance	performance	NOUN
fbem-20461	129	15	.	.	PUNCT
fbem-20461	130	1	on	on	ADP
fbem-20461	130	2	the	the	DET
fbem-20461	130	3	one	one	NUM
fbem-20461	130	4	hand	hand	NOUN
fbem-20461	130	5	,	,	PUNCT
fbem-20461	130	6	the	the	DET
fbem-20461	130	7	high	high	ADJ
fbem-20461	130	8	concentration	concentration	NOUN
fbem-20461	130	9	of	of	ADP
fbem-20461	130	10	customers	customer	NOUN
fbem-20461	130	11	helps	help	VERB
fbem-20461	130	12	to	to	PART
fbem-20461	130	13	improve	improve	VERB
fbem-20461	130	14	the	the	DET
fbem-20461	130	15	net	net	ADJ
fbem-20461	130	16	interest	interest	NOUN
fbem-20461	130	17	rate	rate	NOUN
fbem-20461	130	18	of	of	ADP
fbem-20461	130	19	the	the	DET
fbem-20461	130	20	company	company	NOUN
fbem-20461	130	21	's	's	PART
fbem-20461	130	22	assets	asset	NOUN
fbem-20461	130	23	,	,	PUNCT
fbem-20461	130	24	enhance	enhance	VERB
fbem-20461	130	25	the	the	DET
fbem-20461	130	26	company	company	NOUN
fbem-20461	130	27	's	's	PART
fbem-20461	130	28	ability	ability	NOUN
fbem-20461	130	29	to	to	PART
fbem-20461	130	30	obtain	obtain	VERB
fbem-20461	130	31	bank	bank	NOUN
fbem-20461	130	32	loans	loan	NOUN
fbem-20461	130	33	,	,	PUNCT
fbem-20461	130	34	make	make	VERB
fbem-20461	130	35	the	the	DET
fbem-20461	130	36	company	company	NOUN
fbem-20461	130	37	's	's	PART
fbem-20461	130	38	supply	supply	NOUN
fbem-20461	130	39	chain	chain	VERB
fbem-20461	130	40	more	more	ADV
fbem-20461	130	41	stable	stable	ADJ
fbem-20461	130	42	,	,	PUNCT
fbem-20461	130	43	and	and	CCONJ
fbem-20461	130	44	bring	bring	VERB
fbem-20461	130	45	continuous	continuous	ADJ
fbem-20461	130	46	performance	performance	NOUN
fbem-20461	130	47	and	and	CCONJ
fbem-20461	130	48	ipo	ipo	NOUN
fbem-20461	130	49	premium	premium	NOUN
fbem-20461	130	50	to	to	ADP
fbem-20461	130	51	the	the	DET
fbem-20461	130	52	company	company	NOUN
fbem-20461	130	53	.	.	PUNCT
fbem-20461	131	1	on	on	ADP
fbem-20461	131	2	the	the	DET
fbem-20461	131	3	other	other	ADJ
fbem-20461	131	4	hand	hand	NOUN
fbem-20461	131	5	,	,	PUNCT
fbem-20461	131	6	high	high	ADJ
fbem-20461	131	7	customer	customer	NOUN
fbem-20461	131	8	concentration	concentration	NOUN
fbem-20461	131	9	will	will	AUX
fbem-20461	131	10	also	also	ADV
fbem-20461	131	11	increase	increase	VERB
fbem-20461	131	12	the	the	DET
fbem-20461	131	13	company	company	NOUN
fbem-20461	131	14	's	's	PART
fbem-20461	131	15	business	business	NOUN
fbem-20461	131	16	risk	risk	NOUN
fbem-20461	131	17	and	and	CCONJ
fbem-20461	131	18	affect	affect	VERB
fbem-20461	131	19	the	the	DET
fbem-20461	131	20	company	company	NOUN
fbem-20461	131	21	's	's	PART
fbem-20461	131	22	business	business	NOUN
fbem-20461	131	23	and	and	CCONJ
fbem-20461	131	24	financial	financial	ADJ
fbem-20461	131	25	decisions	decision	NOUN
fbem-20461	131	26	.	.	PUNCT
fbem-20461	132	1	table	table	NOUN
fbem-20461	132	2	3	3	NUM
fbem-20461	132	3	-	-	SYM
fbem-20461	132	4	2	2	NUM
fbem-20461	132	5	shows	show	VERB
fbem-20461	132	6	the	the	DET
fbem-20461	132	7	amount	amount	NOUN
fbem-20461	132	8	and	and	CCONJ
fbem-20461	132	9	proportion	proportion	NOUN
fbem-20461	132	10	of	of	ADP
fbem-20461	132	11	top	top	ADJ
fbem-20461	132	12	five	five	NUM
fbem-20461	132	13	sales	sale	NOUN
fbem-20461	132	14	customers	customer	NOUN
fbem-20461	132	15	of	of	ADP
fbem-20461	132	16	zuojiang	zuojiang	PROPN
fbem-20461	132	17	technology	technology	PROPN
fbem-20461	132	18	in	in	ADP
fbem-20461	132	19	recent	recent	ADJ
fbem-20461	132	20	years	year	NOUN
fbem-20461	132	21	.	.	PUNCT
fbem-20461	133	1	table	table	NOUN
fbem-20461	133	2	3	3	NUM
fbem-20461	133	3	-	-	SYM
fbem-20461	133	4	2	2	NUM
fbem-20461	133	5	.	.	PUNCT
fbem-20461	133	6	main	main	ADJ
fbem-20461	133	7	customer	customer	NOUN
fbem-20461	133	8	data	datum	NOUN
fbem-20461	133	9	of	of	ADP
fbem-20461	133	10	zuojiang	zuojiang	PROPN
fbem-20461	133	11	technology	technology	PROPN
fbem-20461	133	12	from	from	ADP
fbem-20461	133	13	2019	2019	NUM
fbem-20461	133	14	to	to	ADP
fbem-20461	133	15	2022	2022	NUM
fbem-20461	133	16	2019	2019	NUM
fbem-20461	133	17	2020	2020	NUM
fbem-20461	133	18	2021	2021	NUM
fbem-20461	133	19	2022	2022	NUM
fbem-20461	133	20	top	top	ADJ
fbem-20461	133	21	five	five	NUM
fbem-20461	133	22	customers	customer	NOUN
fbem-20461	133	23	sales	sale	NOUN
fbem-20461	133	24	amount	amount	NOUN
fbem-20461	133	25	(	(	PUNCT
fbem-20461	133	26	ten	ten	NUM
fbem-20461	133	27	thousand	thousand	NUM
fbem-20461	133	28	)	)	PUNCT
fbem-20461	133	29	21863	21863	NUM
fbem-20461	133	30	20188	20188	NUM
fbem-20461	133	31	11695	11695	NUM
fbem-20461	133	32	5282	5282	NUM
fbem-20461	133	33	proportion	proportion	NOUN
fbem-20461	133	34	of	of	ADP
fbem-20461	133	35	top	top	ADJ
fbem-20461	133	36	five	five	NUM
fbem-20461	133	37	customers	customer	NOUN
fbem-20461	133	38	(	(	PUNCT
fbem-20461	133	39	%	%	INTJ
fbem-20461	133	40	)	)	PUNCT
fbem-20461	133	41	99.57	99.57	NUM
fbem-20461	133	42	100.58	100.58	NUM
fbem-20461	133	43	98.82	98.82	NUM
fbem-20461	133	44	89.59	89.59	NUM
fbem-20461	133	45	data	datum	NOUN
fbem-20461	133	46	source	source	NOUN
fbem-20461	133	47	:	:	PUNCT
fbem-20461	133	48	zuojiang	zuojiang	PROPN
fbem-20461	133	49	science	science	PROPN
fbem-20461	133	50	and	and	CCONJ
fbem-20461	133	51	technology	technology	NOUN
fbem-20461	133	52	annual	annual	ADJ
fbem-20461	133	53	report	report	NOUN
fbem-20461	133	54	as	as	SCONJ
fbem-20461	133	55	can	can	AUX
fbem-20461	133	56	be	be	AUX
fbem-20461	133	57	seen	see	VERB
fbem-20461	133	58	from	from	ADP
fbem-20461	133	59	table	table	NOUN
fbem-20461	133	60	3	3	NUM
fbem-20461	133	61	-	-	SYM
fbem-20461	133	62	2	2	NUM
fbem-20461	133	63	,	,	PUNCT
fbem-20461	133	64	in	in	ADP
fbem-20461	133	65	recent	recent	ADJ
fbem-20461	133	66	years	year	NOUN
fbem-20461	133	67	,	,	PUNCT
fbem-20461	133	68	the	the	DET
fbem-20461	133	69	top	top	ADJ
fbem-20461	133	70	five	five	NUM
fbem-20461	133	71	customers	customer	NOUN
fbem-20461	133	72	of	of	ADP
fbem-20461	133	73	zuojiang	zuojiang	PROPN
fbem-20461	133	74	technology	technology	PROPN
fbem-20461	133	75	account	account	VERB
fbem-20461	133	76	for	for	ADP
fbem-20461	133	77	a	a	DET
fbem-20461	133	78	relatively	relatively	ADV
fbem-20461	133	79	large	large	ADJ
fbem-20461	133	80	proportion	proportion	NOUN
fbem-20461	133	81	,	,	PUNCT
fbem-20461	133	82	and	and	CCONJ
fbem-20461	133	83	their	their	PRON
fbem-20461	133	84	customers	customer	NOUN
fbem-20461	133	85	are	be	AUX
fbem-20461	133	86	mainly	mainly	ADV
fbem-20461	133	87	divided	divide	VERB
fbem-20461	133	88	into	into	ADP
fbem-20461	133	89	military	military	ADJ
fbem-20461	133	90	industry	industry	NOUN
fbem-20461	133	91	and	and	CCONJ
fbem-20461	133	92	civilian	civilian	ADJ
fbem-20461	133	93	industry	industry	NOUN
fbem-20461	133	94	.	.	PUNCT
fbem-20461	134	1	with	with	ADP
fbem-20461	134	2	the	the	DET
fbem-20461	134	3	saturation	saturation	NOUN
fbem-20461	134	4	of	of	ADP
fbem-20461	134	5	the	the	DET
fbem-20461	134	6	market	market	NOUN
fbem-20461	134	7	,	,	PUNCT
fbem-20461	134	8	their	their	PRON
fbem-20461	134	9	sales	sale	NOUN
fbem-20461	134	10	amount	amount	NOUN
fbem-20461	134	11	is	be	AUX
fbem-20461	134	12	gradually	gradually	ADV
fbem-20461	134	13	decreasing	decrease	VERB
fbem-20461	134	14	.	.	PUNCT
fbem-20461	135	1	at	at	ADP
fbem-20461	135	2	the	the	DET
fbem-20461	135	3	same	same	ADJ
fbem-20461	135	4	time	time	NOUN
fbem-20461	135	5	,	,	PUNCT
fbem-20461	135	6	the	the	DET
fbem-20461	135	7	proportion	proportion	NOUN
fbem-20461	135	8	of	of	ADP
fbem-20461	135	9	employee	employee	NOUN
fbem-20461	135	10	compensation	compensation	NOUN
fbem-20461	135	11	in	in	ADP
fbem-20461	135	12	the	the	DET
fbem-20461	135	13	total	total	ADJ
fbem-20461	135	14	operating	operating	NOUN
fbem-20461	135	15	cost	cost	NOUN
fbem-20461	135	16	increased	increase	VERB
fbem-20461	135	17	from	from	ADP
fbem-20461	135	18	6.59	6.59	NUM
fbem-20461	135	19	%	%	NOUN
fbem-20461	135	20	to	to	ADP
fbem-20461	135	21	29.70	29.70	NUM
fbem-20461	135	22	%	%	NOUN
fbem-20461	135	23	,	,	PUNCT
fbem-20461	135	24	the	the	DET
fbem-20461	135	25	pressure	pressure	NOUN
fbem-20461	135	26	of	of	ADP
fbem-20461	135	27	enterprise	enterprise	NOUN
fbem-20461	135	28	operation	operation	NOUN
fbem-20461	135	29	is	be	AUX
fbem-20461	135	30	greater	great	ADJ
fbem-20461	135	31	,	,	PUNCT
fbem-20461	135	32	the	the	DET
fbem-20461	135	33	operating	operate	VERB
fbem-20461	135	34	risk	risk	NOUN
fbem-20461	135	35	is	be	AUX
fbem-20461	135	36	gradually	gradually	ADV
fbem-20461	135	37	revealed	reveal	VERB
fbem-20461	135	38	,	,	PUNCT
fbem-20461	135	39	and	and	CCONJ
fbem-20461	135	40	the	the	DET
fbem-20461	135	41	risk	risk	NOUN
fbem-20461	135	42	of	of	ADP
fbem-20461	135	43	fraud	fraud	NOUN
fbem-20461	135	44	is	be	AUX
fbem-20461	135	45	increased	increase	VERB
fbem-20461	135	46	.	.	PUNCT
fbem-20461	136	1	the	the	DET
fbem-20461	136	2	total	total	ADJ
fbem-20461	136	3	sales	sale	NOUN
fbem-20461	136	4	amount	amount	NOUN
fbem-20461	136	5	of	of	ADP
fbem-20461	136	6	the	the	DET
fbem-20461	136	7	top	top	ADJ
fbem-20461	136	8	five	five	NUM
fbem-20461	136	9	customers	customer	NOUN
fbem-20461	136	10	in	in	ADP
fbem-20461	136	11	2020	2020	NUM
fbem-20461	136	12	exceeds	exceed	VERB
fbem-20461	136	13	100	100	NUM
fbem-20461	136	14	%	%	NOUN
fbem-20461	136	15	,	,	PUNCT
fbem-20461	136	16	which	which	PRON
fbem-20461	136	17	is	be	AUX
fbem-20461	136	18	caused	cause	VERB
fbem-20461	136	19	by	by	ADP
fbem-20461	136	20	the	the	DET
fbem-20461	136	21	audited	audit	VERB
fbem-20461	136	22	price	price	NOUN
fbem-20461	136	23	adjustment	adjustment	NOUN
fbem-20461	136	24	of	of	ADP
fbem-20461	136	25	the	the	DET
fbem-20461	136	26	current	current	ADJ
fbem-20461	136	27	income	income	NOUN
fbem-20461	136	28	amount	amount	NOUN
fbem-20461	136	29	of	of	ADP
fbem-20461	136	30	the	the	DET
fbem-20461	136	31	customers	customer	NOUN
fbem-20461	136	32	who	who	PRON
fbem-20461	136	33	have	have	AUX
fbem-20461	136	34	not	not	PART
fbem-20461	136	35	entered	enter	VERB
fbem-20461	136	36	the	the	DET
fbem-20461	136	37	top	top	ADJ
fbem-20461	136	38	five	five	NUM
fbem-20461	136	39	.	.	PUNCT
fbem-20461	137	1	the	the	DET
fbem-20461	137	2	research	research	NOUN
fbem-20461	137	3	results	result	NOUN
fbem-20461	137	4	of	of	ADP
fbem-20461	137	5	some	some	DET
fbem-20461	137	6	scholars	scholar	NOUN
fbem-20461	137	7	show	show	VERB
fbem-20461	137	8	that	that	SCONJ
fbem-20461	137	9	the	the	DET
fbem-20461	137	10	characteristics	characteristic	NOUN
fbem-20461	137	11	of	of	ADP
fbem-20461	137	12	ownership	ownership	NOUN
fbem-20461	137	13	structure	structure	NOUN
fbem-20461	137	14	of	of	ADP
fbem-20461	137	15	listed	list	VERB
fbem-20461	137	16	companies	company	NOUN
fbem-20461	137	17	in	in	ADP
fbem-20461	137	18	china	china	PROPN
fbem-20461	137	19	,	,	PUNCT
fbem-20461	137	20	such	such	ADJ
fbem-20461	137	21	as	as	ADP
fbem-20461	137	22	ownership	ownership	NOUN
fbem-20461	137	23	concentration	concentration	NOUN
fbem-20461	137	24	,	,	PUNCT
fbem-20461	137	25	the	the	DET
fbem-20461	137	26	nature	nature	NOUN
fbem-20461	137	27	of	of	ADP
fbem-20461	137	28	controlling	control	VERB
fbem-20461	137	29	shareholders	shareholder	NOUN
fbem-20461	137	30	and	and	CCONJ
fbem-20461	137	31	the	the	DET
fbem-20461	137	32	shareholding	shareholding	NOUN
fbem-20461	137	33	of	of	ADP
fbem-20461	137	34	institutional	institutional	ADJ
fbem-20461	137	35	investors	investor	NOUN
fbem-20461	137	36	,	,	PUNCT
fbem-20461	137	37	can	can	AUX
fbem-20461	137	38	have	have	VERB
fbem-20461	137	39	a	a	DET
fbem-20461	137	40	certain	certain	ADJ
fbem-20461	137	41	impact	impact	NOUN
fbem-20461	137	42	on	on	ADP
fbem-20461	137	43	the	the	DET
fbem-20461	137	44	quality	quality	NOUN
fbem-20461	137	45	level	level	NOUN
fbem-20461	137	46	of	of	ADP
fbem-20461	137	47	internal	internal	ADJ
fbem-20461	137	48	control	control	NOUN
fbem-20461	137	49	,	,	PUNCT
fbem-20461	137	50	and	and	CCONJ
fbem-20461	137	51	the	the	DET
fbem-20461	137	52	reasonable	reasonable	ADJ
fbem-20461	137	53	arrangement	arrangement	NOUN
fbem-20461	137	54	of	of	ADP
fbem-20461	137	55	ownership	ownership	NOUN
fbem-20461	137	56	structure	structure	NOUN
fbem-20461	137	57	is	be	AUX
fbem-20461	137	58	the	the	DET
fbem-20461	137	59	basis	basis	NOUN
fbem-20461	137	60	for	for	ADP
fbem-20461	137	61	the	the	DET
fbem-20461	137	62	implementation	implementation	NOUN
fbem-20461	137	63	of	of	ADP
fbem-20461	137	64	enterprise	enterprise	NOUN
fbem-20461	137	65	internal	internal	ADJ
fbem-20461	137	66	control	control	NOUN
fbem-20461	137	67	system	system	NOUN
fbem-20461	137	68	.	.	PUNCT
fbem-20461	138	1	the	the	DET
fbem-20461	138	2	nature	nature	NOUN
fbem-20461	138	3	of	of	ADP
fbem-20461	138	4	the	the	DET
fbem-20461	138	5	controlling	control	VERB
fbem-20461	138	6	shareholder	shareholder	NOUN
fbem-20461	138	7	not	not	PART
fbem-20461	138	8	only	only	ADV
fbem-20461	138	9	plays	play	VERB
fbem-20461	138	10	a	a	DET
fbem-20461	138	11	decisive	decisive	ADJ
fbem-20461	138	12	role	role	NOUN
fbem-20461	138	13	in	in	ADP
fbem-20461	138	14	the	the	DET
fbem-20461	138	15	resources	resource	NOUN
fbem-20461	138	16	and	and	CCONJ
fbem-20461	138	17	intensity	intensity	NOUN
fbem-20461	138	18	of	of	ADP
fbem-20461	138	19	the	the	DET
fbem-20461	138	20	construction	construction	NOUN
fbem-20461	138	21	and	and	CCONJ
fbem-20461	138	22	implementation	implementation	NOUN
fbem-20461	138	23	of	of	ADP
fbem-20461	138	24	the	the	DET
fbem-20461	138	25	internal	internal	ADJ
fbem-20461	138	26	control	control	NOUN
fbem-20461	138	27	system	system	NOUN
fbem-20461	138	28	,	,	PUNCT
fbem-20461	138	29	but	but	CCONJ
fbem-20461	138	30	also	also	ADV
fbem-20461	138	31	has	have	VERB
fbem-20461	138	32	an	an	DET
fbem-20461	138	33	important	important	ADJ
fbem-20461	138	34	impact	impact	NOUN
fbem-20461	138	35	on	on	ADP
fbem-20461	138	36	the	the	DET
fbem-20461	138	37	quality	quality	NOUN
fbem-20461	138	38	of	of	ADP
fbem-20461	138	39	the	the	DET
fbem-20461	138	40	internal	internal	ADJ
fbem-20461	138	41	control	control	NOUN
fbem-20461	138	42	of	of	ADP
fbem-20461	138	43	the	the	DET
fbem-20461	138	44	enterprise	enterprise	NOUN
fbem-20461	138	45	.	.	PUNCT
fbem-20461	139	1	if	if	SCONJ
fbem-20461	139	2	institutional	institutional	ADJ
fbem-20461	139	3	investors	investor	NOUN
fbem-20461	139	4	are	be	AUX
fbem-20461	139	5	involved	involve	VERB
fbem-20461	139	6	,	,	PUNCT
fbem-20461	139	7	they	they	PRON
fbem-20461	139	8	can	can	AUX
fbem-20461	139	9	supervise	supervise	VERB
fbem-20461	139	10	the	the	DET
fbem-20461	139	11	standardization	standardization	NOUN
fbem-20461	139	12	of	of	ADP
fbem-20461	139	13	the	the	DET
fbem-20461	139	14	construction	construction	NOUN
fbem-20461	139	15	and	and	CCONJ
fbem-20461	139	16	operation	operation	NOUN
fbem-20461	139	17	of	of	ADP
fbem-20461	139	18	the	the	DET
fbem-20461	139	19	internal	internal	ADJ
fbem-20461	139	20	control	control	NOUN
fbem-20461	139	21	system	system	NOUN
fbem-20461	139	22	of	of	ADP
fbem-20461	139	23	the	the	DET
fbem-20461	139	24	listed	list	VERB
fbem-20461	139	25	company	company	NOUN
fbem-20461	139	26	to	to	ADP
fbem-20461	139	27	a	a	DET
fbem-20461	139	28	certain	certain	ADJ
fbem-20461	139	29	extent	extent	NOUN
fbem-20461	139	30	,	,	PUNCT
fbem-20461	139	31	and	and	CCONJ
fbem-20461	139	32	then	then	ADV
fbem-20461	139	33	affect	affect	VERB
fbem-20461	139	34	the	the	DET
fbem-20461	139	35	internal	internal	ADJ
fbem-20461	139	36	control	control	NOUN
fbem-20461	139	37	level	level	NOUN
fbem-20461	139	38	of	of	ADP
fbem-20461	139	39	the	the	DET
fbem-20461	139	40	enterprise	enterprise	NOUN
fbem-20461	139	41	.	.	PUNCT
fbem-20461	140	1	130	130	NUM
fbem-20461	140	2	table	table	NOUN
fbem-20461	140	3	3	3	NUM
fbem-20461	140	4	-	-	SYM
fbem-20461	140	5	3	3	NUM
fbem-20461	140	6	.	.	PUNCT
fbem-20461	140	7	top	top	ADJ
fbem-20461	140	8	five	five	NUM
fbem-20461	140	9	shareholders	shareholder	NOUN
fbem-20461	140	10	of	of	ADP
fbem-20461	140	11	zuojiang	zuojiang	PROPN
fbem-20461	140	12	technology	technology	PROPN
fbem-20461	140	13	top	top	ADJ
fbem-20461	140	14	five	five	NUM
fbem-20461	140	15	shareholders	shareholder	NOUN
fbem-20461	140	16	zhang	zhang	PROPN
fbem-20461	140	17	jun	jun	PROPN
fbem-20461	140	18	23.10	23.10	NUM
fbem-20461	140	19	%	%	NOUN
fbem-20461	140	20	he	he	PRON
fbem-20461	140	21	zhaohui	zhaohui	VERB
fbem-20461	140	22	21.87	21.87	NUM
fbem-20461	140	23	%	%	NOUN
fbem-20461	140	24	zhang	zhang	PROPN
fbem-20461	140	25	yinan	yinan	PROPN
fbem-20461	141	1	7.5	7.5	NUM
fbem-20461	141	2	%	%	NOUN
fbem-20461	141	3	he	he	PRON
fbem-20461	141	4	peixiao	peixiao	VERB
fbem-20461	141	5	7.5	7.5	NUM
fbem-20461	141	6	%	%	NOUN
fbem-20461	141	7	wuxi	wuxi	PROPN
fbem-20461	141	8	zuojiang	zuojiang	PROPN
fbem-20461	141	9	future	future	PROPN
fbem-20461	141	10	investment	investment	NOUN
fbem-20461	141	11	management	management	NOUN
fbem-20461	141	12	partnership	partnership	NOUN
fbem-20461	141	13	4.56	4.56	NUM
fbem-20461	141	14	%	%	NOUN
fbem-20461	141	15	as	as	SCONJ
fbem-20461	141	16	shown	show	VERB
fbem-20461	141	17	in	in	ADP
fbem-20461	141	18	table	table	NOUN
fbem-20461	141	19	3	3	NUM
fbem-20461	141	20	-	-	SYM
fbem-20461	141	21	3	3	NUM
fbem-20461	141	22	,	,	PUNCT
fbem-20461	141	23	the	the	DET
fbem-20461	141	24	top	top	ADJ
fbem-20461	141	25	five	five	NUM
fbem-20461	141	26	shareholders	shareholder	NOUN
fbem-20461	141	27	of	of	ADP
fbem-20461	141	28	zuojiang	zuojiang	PROPN
fbem-20461	141	29	technology	technology	PROPN
fbem-20461	141	30	hold	hold	VERB
fbem-20461	141	31	64.53	64.53	NUM
fbem-20461	141	32	%	%	NOUN
fbem-20461	141	33	of	of	ADP
fbem-20461	141	34	the	the	DET
fbem-20461	141	35	shares	share	NOUN
fbem-20461	141	36	,	,	PUNCT
fbem-20461	141	37	and	and	CCONJ
fbem-20461	141	38	none	none	NOUN
fbem-20461	141	39	of	of	ADP
fbem-20461	141	40	them	they	PRON
fbem-20461	141	41	belong	belong	VERB
fbem-20461	141	42	to	to	ADP
fbem-20461	141	43	external	external	ADJ
fbem-20461	141	44	institutions	institution	NOUN
fbem-20461	141	45	.	.	PUNCT
fbem-20461	142	1	under	under	ADP
fbem-20461	142	2	normal	normal	ADJ
fbem-20461	142	3	circumstances	circumstance	NOUN
fbem-20461	142	4	,	,	PUNCT
fbem-20461	142	5	the	the	DET
fbem-20461	142	6	high	high	ADJ
fbem-20461	142	7	proportion	proportion	NOUN
fbem-20461	142	8	of	of	ADP
fbem-20461	142	9	major	major	ADJ
fbem-20461	142	10	shareholders	shareholder	NOUN
fbem-20461	142	11	will	will	AUX
fbem-20461	142	12	improve	improve	VERB
fbem-20461	142	13	the	the	DET
fbem-20461	142	14	operation	operation	NOUN
fbem-20461	142	15	efficiency	efficiency	NOUN
fbem-20461	142	16	of	of	ADP
fbem-20461	142	17	enterprises	enterprise	NOUN
fbem-20461	142	18	,	,	PUNCT
fbem-20461	142	19	but	but	CCONJ
fbem-20461	142	20	at	at	ADP
fbem-20461	142	21	the	the	DET
fbem-20461	142	22	same	same	ADJ
fbem-20461	142	23	time	time	NOUN
fbem-20461	142	24	,	,	PUNCT
fbem-20461	142	25	there	there	PRON
fbem-20461	142	26	will	will	AUX
fbem-20461	142	27	be	be	AUX
fbem-20461	142	28	authoritarian	authoritarian	ADJ
fbem-20461	142	29	phenomena	phenomenon	NOUN
fbem-20461	142	30	.	.	PUNCT
fbem-20461	143	1	the	the	DET
fbem-20461	143	2	moral	moral	ADJ
fbem-20461	143	3	character	character	NOUN
fbem-20461	143	4	of	of	ADP
fbem-20461	143	5	shareholders	shareholder	NOUN
fbem-20461	143	6	and	and	CCONJ
fbem-20461	143	7	senior	senior	ADJ
fbem-20461	143	8	executives	executive	NOUN
fbem-20461	143	9	of	of	ADP
fbem-20461	143	10	enterprises	enterprise	NOUN
fbem-20461	143	11	has	have	AUX
fbem-20461	143	12	been	be	AUX
fbem-20461	143	13	analyzed	analyze	VERB
fbem-20461	143	14	above	above	ADV
fbem-20461	143	15	,	,	PUNCT
fbem-20461	143	16	and	and	CCONJ
fbem-20461	143	17	their	their	PRON
fbem-20461	143	18	corrupt	corrupt	ADJ
fbem-20461	143	19	moral	moral	ADJ
fbem-20461	143	20	character	character	NOUN
fbem-20461	143	21	will	will	AUX
fbem-20461	143	22	tend	tend	VERB
fbem-20461	143	23	to	to	PART
fbem-20461	143	24	seek	seek	VERB
fbem-20461	143	25	more	more	ADJ
fbem-20461	143	26	personal	personal	ADJ
fbem-20461	143	27	interests	interest	NOUN
fbem-20461	143	28	.	.	PUNCT
fbem-20461	144	1	due	due	ADP
fbem-20461	144	2	to	to	ADP
fbem-20461	144	3	the	the	DET
fbem-20461	144	4	lack	lack	NOUN
fbem-20461	144	5	of	of	ADP
fbem-20461	144	6	supervision	supervision	NOUN
fbem-20461	144	7	from	from	ADP
fbem-20461	144	8	external	external	ADJ
fbem-20461	144	9	institutions	institution	NOUN
fbem-20461	144	10	and	and	CCONJ
fbem-20461	144	11	investors	investor	NOUN
fbem-20461	144	12	,	,	PUNCT
fbem-20461	144	13	zuojiang	zuojiang	PROPN
fbem-20461	144	14	technology	technology	PROPN
fbem-20461	144	15	often	often	ADV
fbem-20461	144	16	falsified	falsify	VERB
fbem-20461	144	17	transactions	transaction	NOUN
fbem-20461	144	18	and	and	CCONJ
fbem-20461	144	19	embellished	embellish	VERB
fbem-20461	144	20	its	its	PRON
fbem-20461	144	21	financial	financial	ADJ
fbem-20461	144	22	data	datum	NOUN
fbem-20461	144	23	when	when	SCONJ
fbem-20461	144	24	faced	face	VERB
fbem-20461	144	25	with	with	ADP
fbem-20461	144	26	the	the	DET
fbem-20461	144	27	temptation	temptation	NOUN
fbem-20461	144	28	to	to	PART
fbem-20461	144	29	continue	continue	VERB
fbem-20461	144	30	listing	list	VERB
fbem-20461	144	31	.	.	PUNCT
fbem-20461	145	1	3.2.2	3.2.2	X
fbem-20461	145	2	.	.	PUNCT
fbem-20461	146	1	probability	probability	NOUN
fbem-20461	146	2	of	of	ADP
fbem-20461	146	3	fraud	fraud	NOUN
fbem-20461	146	4	detection	detection	NOUN
fbem-20461	146	5	the	the	DET
fbem-20461	146	6	discovery	discovery	NOUN
fbem-20461	146	7	of	of	ADP
fbem-20461	146	8	fraud	fraud	NOUN
fbem-20461	146	9	is	be	AUX
fbem-20461	146	10	usually	usually	ADV
fbem-20461	146	11	from	from	ADP
fbem-20461	146	12	the	the	DET
fbem-20461	146	13	internal	internal	ADJ
fbem-20461	146	14	and	and	CCONJ
fbem-20461	146	15	external	external	ADJ
fbem-20461	146	16	,	,	PUNCT
fbem-20461	146	17	the	the	DET
fbem-20461	146	18	internal	internal	NOUN
fbem-20461	146	19	of	of	ADP
fbem-20461	146	20	the	the	DET
fbem-20461	146	21	enterprise	enterprise	NOUN
fbem-20461	146	22	is	be	AUX
fbem-20461	146	23	a	a	DET
fbem-20461	146	24	systemic	systemic	ADJ
fbem-20461	146	25	risk	risk	NOUN
fbem-20461	146	26	,	,	PUNCT
fbem-20461	146	27	and	and	CCONJ
fbem-20461	146	28	the	the	DET
fbem-20461	146	29	external	external	NOUN
fbem-20461	146	30	is	be	AUX
fbem-20461	146	31	mainly	mainly	ADV
fbem-20461	146	32	involved	involve	VERB
fbem-20461	146	33	in	in	ADP
fbem-20461	146	34	the	the	DET
fbem-20461	146	35	role	role	NOUN
fbem-20461	146	36	of	of	ADP
fbem-20461	146	37	relevant	relevant	ADJ
fbem-20461	146	38	institutions	institution	NOUN
fbem-20461	146	39	.	.	PUNCT
fbem-20461	147	1	internal	internal	ADJ
fbem-20461	147	2	frauds	fraud	NOUN
fbem-20461	147	3	arise	arise	VERB
fbem-20461	147	4	from	from	ADP
fbem-20461	147	5	the	the	DET
fbem-20461	147	6	original	original	ADJ
fbem-20461	147	7	shareholders	shareholder	NOUN
fbem-20461	147	8	who	who	PRON
fbem-20461	147	9	own	own	VERB
fbem-20461	147	10	a	a	DET
fbem-20461	147	11	controlling	control	VERB
fbem-20461	147	12	interest	interest	NOUN
fbem-20461	147	13	,	,	PUNCT
fbem-20461	147	14	and	and	CCONJ
fbem-20461	147	15	such	such	ADJ
fbem-20461	147	16	original	original	ADJ
fbem-20461	147	17	shareholders	shareholder	NOUN
fbem-20461	147	18	have	have	VERB
fbem-20461	147	19	control	control	NOUN
fbem-20461	147	20	rights	right	NOUN
fbem-20461	147	21	that	that	PRON
fbem-20461	147	22	can	can	AUX
fbem-20461	147	23	directly	directly	ADV
fbem-20461	147	24	promote	promote	VERB
fbem-20461	147	25	financial	financial	ADJ
fbem-20461	147	26	frauds	fraud	NOUN
fbem-20461	147	27	,	,	PUNCT
fbem-20461	147	28	such	such	ADJ
fbem-20461	147	29	as	as	ADP
fbem-20461	147	30	circumventing	circumvent	VERB
fbem-20461	147	31	internal	internal	ADJ
fbem-20461	147	32	controls	control	NOUN
fbem-20461	147	33	,	,	PUNCT
fbem-20461	147	34	which	which	PRON
fbem-20461	147	35	is	be	AUX
fbem-20461	147	36	the	the	DET
fbem-20461	147	37	source	source	NOUN
fbem-20461	147	38	of	of	ADP
fbem-20461	147	39	the	the	DET
fbem-20461	147	40	anti	anti	ADJ
fbem-20461	147	41	-	-	ADJ
fbem-20461	147	42	audit	audit	ADJ
fbem-20461	147	43	nature	nature	NOUN
fbem-20461	147	44	of	of	ADP
fbem-20461	147	45	financial	financial	ADJ
fbem-20461	147	46	frauds	fraud	NOUN
fbem-20461	147	47	in	in	ADP
fbem-20461	147	48	systematic	systematic	ADJ
fbem-20461	147	49	fictitious	fictitious	ADJ
fbem-20461	147	50	economic	economic	ADJ
fbem-20461	147	51	operations	operation	NOUN
fbem-20461	147	52	.	.	PUNCT
fbem-20461	148	1	this	this	DET
fbem-20461	148	2	kind	kind	NOUN
fbem-20461	148	3	of	of	ADP
fbem-20461	148	4	fraud	fraud	NOUN
fbem-20461	148	5	has	have	VERB
fbem-20461	148	6	little	little	ADJ
fbem-20461	148	7	resistance	resistance	NOUN
fbem-20461	148	8	and	and	CCONJ
fbem-20461	148	9	is	be	AUX
fbem-20461	148	10	very	very	ADV
fbem-20461	148	11	hidden	hide	VERB
fbem-20461	148	12	,	,	PUNCT
fbem-20461	148	13	which	which	PRON
fbem-20461	148	14	can	can	AUX
fbem-20461	148	15	make	make	VERB
fbem-20461	148	16	the	the	DET
fbem-20461	148	17	participating	participate	VERB
fbem-20461	148	18	shareholders	shareholder	NOUN
fbem-20461	148	19	benefit	benefit	VERB
fbem-20461	148	20	greatly	greatly	ADV
fbem-20461	148	21	.	.	PUNCT
fbem-20461	149	1	the	the	DET
fbem-20461	149	2	shares	share	NOUN
fbem-20461	149	3	of	of	ADP
fbem-20461	149	4	zuojiang	zuojiang	PROPN
fbem-20461	149	5	technology	technology	PROPN
fbem-20461	149	6	are	be	AUX
fbem-20461	149	7	relatively	relatively	ADV
fbem-20461	149	8	concentrated	concentrate	VERB
fbem-20461	149	9	,	,	PUNCT
fbem-20461	149	10	and	and	CCONJ
fbem-20461	149	11	the	the	DET
fbem-20461	149	12	major	major	ADJ
fbem-20461	149	13	shareholders	shareholder	NOUN
fbem-20461	149	14	have	have	VERB
fbem-20461	149	15	relatively	relatively	ADV
fbem-20461	149	16	consistent	consistent	ADJ
fbem-20461	149	17	opinions	opinion	NOUN
fbem-20461	149	18	,	,	PUNCT
fbem-20461	149	19	which	which	PRON
fbem-20461	149	20	can	can	AUX
fbem-20461	149	21	make	make	VERB
fbem-20461	149	22	important	important	ADJ
fbem-20461	149	23	decisions	decision	NOUN
fbem-20461	149	24	on	on	ADP
fbem-20461	149	25	the	the	DET
fbem-20461	149	26	operation	operation	NOUN
fbem-20461	149	27	and	and	CCONJ
fbem-20461	149	28	management	management	NOUN
fbem-20461	149	29	activities	activity	NOUN
fbem-20461	149	30	of	of	ADP
fbem-20461	149	31	the	the	DET
fbem-20461	149	32	company	company	NOUN
fbem-20461	149	33	.	.	PUNCT
fbem-20461	150	1	due	due	ADP
fbem-20461	150	2	to	to	ADP
fbem-20461	150	3	the	the	DET
fbem-20461	150	4	asymmetric	asymmetric	ADJ
fbem-20461	150	5	characteristics	characteristic	NOUN
fbem-20461	150	6	of	of	ADP
fbem-20461	150	7	market	market	NOUN
fbem-20461	150	8	information	information	NOUN
fbem-20461	150	9	,	,	PUNCT
fbem-20461	150	10	the	the	DET
fbem-20461	150	11	information	information	NOUN
fbem-20461	150	12	received	receive	VERB
fbem-20461	150	13	by	by	ADP
fbem-20461	150	14	ordinary	ordinary	ADJ
fbem-20461	150	15	investors	investor	NOUN
fbem-20461	150	16	is	be	AUX
fbem-20461	150	17	incomplete	incomplete	ADJ
fbem-20461	150	18	,	,	PUNCT
fbem-20461	150	19	zuojiang	zuojiang	PROPN
fbem-20461	150	20	technology	technology	PROPN
fbem-20461	150	21	intentionally	intentionally	ADV
fbem-20461	150	22	ignored	ignore	VERB
fbem-20461	150	23	some	some	DET
fbem-20461	150	24	important	important	ADJ
fbem-20461	150	25	and	and	CCONJ
fbem-20461	150	26	key	key	ADJ
fbem-20461	150	27	matters	matter	NOUN
fbem-20461	150	28	,	,	PUNCT
fbem-20461	150	29	did	do	AUX
fbem-20461	150	30	not	not	PART
fbem-20461	150	31	disclose	disclose	VERB
fbem-20461	150	32	various	various	ADJ
fbem-20461	150	33	financial	financial	ADJ
fbem-20461	150	34	information	information	NOUN
fbem-20461	150	35	as	as	SCONJ
fbem-20461	150	36	required	require	VERB
fbem-20461	150	37	,	,	PUNCT
fbem-20461	150	38	and	and	CCONJ
fbem-20461	150	39	the	the	DET
fbem-20461	150	40	disclosed	disclose	VERB
fbem-20461	150	41	information	information	NOUN
fbem-20461	150	42	is	be	AUX
fbem-20461	150	43	not	not	PART
fbem-20461	150	44	completely	completely	ADV
fbem-20461	150	45	true	true	ADJ
fbem-20461	150	46	,	,	PUNCT
fbem-20461	150	47	which	which	PRON
fbem-20461	150	48	improves	improve	VERB
fbem-20461	150	49	the	the	DET
fbem-20461	150	50	conceal	conceal	NOUN
fbem-20461	150	51	ability	ability	NOUN
fbem-20461	150	52	.	.	PUNCT
fbem-20461	151	1	at	at	ADP
fbem-20461	151	2	the	the	DET
fbem-20461	151	3	same	same	ADJ
fbem-20461	151	4	time	time	NOUN
fbem-20461	151	5	,	,	PUNCT
fbem-20461	151	6	zuo	zuo	PROPN
fbem-20461	151	7	jiang	jiang	PROPN
fbem-20461	151	8	forged	forge	VERB
fbem-20461	151	9	economic	economic	ADJ
fbem-20461	151	10	transaction	transaction	NOUN
fbem-20461	151	11	information	information	NOUN
fbem-20461	151	12	and	and	CCONJ
fbem-20461	151	13	fabricated	fabricate	VERB
fbem-20461	151	14	economic	economic	ADJ
fbem-20461	151	15	business	business	NOUN
fbem-20461	151	16	.	.	PUNCT
fbem-20461	152	1	it	it	PRON
fbem-20461	152	2	is	be	AUX
fbem-20461	152	3	difficult	difficult	ADJ
fbem-20461	152	4	to	to	PART
fbem-20461	152	5	verify	verify	VERB
fbem-20461	152	6	the	the	DET
fbem-20461	152	7	authenticity	authenticity	NOUN
fbem-20461	152	8	and	and	CCONJ
fbem-20461	152	9	effectiveness	effectiveness	NOUN
fbem-20461	152	10	of	of	ADP
fbem-20461	152	11	these	these	DET
fbem-20461	152	12	original	original	ADJ
fbem-20461	152	13	data	datum	NOUN
fbem-20461	152	14	.	.	PUNCT
fbem-20461	153	1	this	this	DET
fbem-20461	153	2	kind	kind	NOUN
fbem-20461	153	3	of	of	ADP
fbem-20461	153	4	intentional	intentional	ADJ
fbem-20461	153	5	fraud	fraud	NOUN
fbem-20461	153	6	from	from	ADP
fbem-20461	153	7	the	the	DET
fbem-20461	153	8	source	source	NOUN
fbem-20461	153	9	of	of	ADP
fbem-20461	153	10	business	business	NOUN
fbem-20461	153	11	data	datum	NOUN
fbem-20461	153	12	,	,	PUNCT
fbem-20461	153	13	with	with	ADP
fbem-20461	153	14	systematic	systematic	ADJ
fbem-20461	153	15	and	and	CCONJ
fbem-20461	153	16	planned	planned	ADJ
fbem-20461	153	17	characteristics	characteristic	NOUN
fbem-20461	153	18	,	,	PUNCT
fbem-20461	153	19	makes	make	VERB
fbem-20461	153	20	it	it	PRON
fbem-20461	153	21	difficult	difficult	ADJ
fbem-20461	153	22	for	for	SCONJ
fbem-20461	153	23	audit	audit	NOUN
fbem-20461	153	24	institutions	institution	NOUN
fbem-20461	153	25	to	to	PART
fbem-20461	153	26	identify	identify	VERB
fbem-20461	153	27	and	and	CCONJ
fbem-20461	153	28	blur	blur	VERB
fbem-20461	153	29	the	the	DET
fbem-20461	153	30	professional	professional	ADJ
fbem-20461	153	31	judgment	judgment	NOUN
fbem-20461	153	32	of	of	ADP
fbem-20461	153	33	audit	audit	NOUN
fbem-20461	153	34	.	.	PUNCT
fbem-20461	154	1	institutions	institution	NOUN
fbem-20461	154	2	play	play	VERB
fbem-20461	154	3	a	a	DET
fbem-20461	154	4	very	very	ADV
fbem-20461	154	5	important	important	ADJ
fbem-20461	154	6	role	role	NOUN
fbem-20461	154	7	in	in	ADP
fbem-20461	154	8	the	the	DET
fbem-20461	154	9	development	development	NOUN
fbem-20461	154	10	of	of	ADP
fbem-20461	154	11	zuojiang	zuojiang	PROPN
fbem-20461	154	12	technology	technology	PROPN
fbem-20461	154	13	.	.	PUNCT
fbem-20461	155	1	its	its	PRON
fbem-20461	155	2	underwriter	underwriter	NOUN
fbem-20461	155	3	citic	citic	PROPN
fbem-20461	155	4	securities	security	NOUN
fbem-20461	155	5	sponsored	sponsor	VERB
fbem-20461	155	6	30	30	NUM
fbem-20461	155	7	listed	list	VERB
fbem-20461	155	8	companies	company	NOUN
fbem-20461	155	9	in	in	ADP
fbem-20461	155	10	2023	2023	NUM
fbem-20461	155	11	,	,	PUNCT
fbem-20461	155	12	and	and	CCONJ
fbem-20461	155	13	22	22	NUM
fbem-20461	155	14	broke	break	VERB
fbem-20461	155	15	.	.	PUNCT
fbem-20461	156	1	the	the	DET
fbem-20461	156	2	underwriter	underwriter	NOUN
fbem-20461	156	3	and	and	CCONJ
fbem-20461	156	4	continuing	continue	VERB
fbem-20461	156	5	supervisor	supervisor	NOUN
fbem-20461	156	6	of	of	ADP
fbem-20461	156	7	zuojiang	zuojiang	PROPN
fbem-20461	156	8	technology	technology	PROPN
fbem-20461	156	9	is	be	AUX
fbem-20461	156	10	citic	citic	ADJ
fbem-20461	156	11	securities	security	NOUN
fbem-20461	156	12	,	,	PUNCT
fbem-20461	156	13	and	and	CCONJ
fbem-20461	156	14	the	the	DET
fbem-20461	156	15	continuous	continuous	ADJ
fbem-20461	156	16	supervision	supervision	NOUN
fbem-20461	156	17	period	period	NOUN
fbem-20461	156	18	is	be	AUX
fbem-20461	156	19	from	from	ADP
fbem-20461	156	20	october	october	PROPN
fbem-20461	156	21	29	29	NUM
fbem-20461	156	22	,	,	PUNCT
fbem-20461	156	23	2019	2019	NUM
fbem-20461	156	24	to	to	ADP
fbem-20461	156	25	december	december	PROPN
fbem-20461	156	26	31	31	NUM
fbem-20461	156	27	,	,	PUNCT
fbem-20461	156	28	2022	2022	NUM
fbem-20461	156	29	.	.	PUNCT
fbem-20461	157	1	according	accord	VERB
fbem-20461	157	2	to	to	ADP
fbem-20461	157	3	the	the	DET
fbem-20461	157	4	company	company	NOUN
fbem-20461	157	5	's	's	PART
fbem-20461	157	6	prospectus	prospectus	NOUN
fbem-20461	157	7	,	,	PUNCT
fbem-20461	157	8	citic	citic	ADJ
fbem-20461	157	9	securities	security	NOUN
fbem-20461	157	10	collected	collect	VERB
fbem-20461	157	11	30.1887	30.1887	NUM
fbem-20461	157	12	million	million	NUM
fbem-20461	157	13	yuan	yuan	NOUN
fbem-20461	157	14	in	in	ADP
fbem-20461	157	15	underwriting	underwriting	NOUN
fbem-20461	157	16	and	and	CCONJ
fbem-20461	157	17	sponsorship	sponsorship	NOUN
fbem-20461	157	18	fees	fee	NOUN
fbem-20461	157	19	for	for	ADP
fbem-20461	157	20	the	the	DET
fbem-20461	157	21	new	new	ADJ
fbem-20461	157	22	issue	issue	NOUN
fbem-20461	157	23	of	of	ADP
fbem-20461	157	24	zuojiang	zuojiang	PROPN
fbem-20461	157	25	technology	technology	PROPN
fbem-20461	157	26	.	.	PUNCT
fbem-20461	158	1	since	since	SCONJ
fbem-20461	158	2	2023	2023	NUM
fbem-20461	158	3	,	,	PUNCT
fbem-20461	158	4	zuojiang	zuojiang	PROPN
fbem-20461	158	5	technology	technology	PROPN
fbem-20461	158	6	has	have	AUX
fbem-20461	158	7	encountered	encounter	VERB
fbem-20461	158	8	several	several	ADJ
fbem-20461	158	9	inquiry	inquiry	NOUN
fbem-20461	158	10	letters	letter	NOUN
fbem-20461	158	11	and	and	CCONJ
fbem-20461	158	12	regulatory	regulatory	ADJ
fbem-20461	158	13	letters	letter	NOUN
fbem-20461	158	14	from	from	ADP
fbem-20461	158	15	the	the	DET
fbem-20461	158	16	exchange	exchange	NOUN
fbem-20461	158	17	,	,	PUNCT
fbem-20461	158	18	and	and	CCONJ
fbem-20461	158	19	until	until	ADP
fbem-20461	158	20	may	may	PROPN
fbem-20461	158	21	9	9	NUM
fbem-20461	158	22	,	,	PUNCT
fbem-20461	158	23	2023	2023	NUM
fbem-20461	158	24	,	,	PUNCT
fbem-20461	158	25	citic	citic	ADJ
fbem-20461	158	26	securities	security	NOUN
fbem-20461	158	27	still	still	ADV
fbem-20461	158	28	stated	state	VERB
fbem-20461	158	29	that	that	SCONJ
fbem-20461	158	30	"	"	PUNCT
fbem-20461	158	31	during	during	ADP
fbem-20461	158	32	the	the	DET
fbem-20461	158	33	period	period	NOUN
fbem-20461	158	34	when	when	SCONJ
fbem-20461	158	35	the	the	DET
fbem-20461	158	36	sponsor	sponsor	NOUN
fbem-20461	158	37	agency	agency	NOUN
fbem-20461	158	38	performed	perform	VERB
fbem-20461	158	39	the	the	DET
fbem-20461	158	40	initial	initial	ADJ
fbem-20461	158	41	public	public	ADJ
fbem-20461	158	42	offering	offering	NOUN
fbem-20461	158	43	of	of	ADP
fbem-20461	158	44	shares	share	NOUN
fbem-20461	158	45	and	and	CCONJ
fbem-20461	158	46	listed	list	VERB
fbem-20461	158	47	in	in	ADP
fbem-20461	158	48	the	the	DET
fbem-20461	158	49	gem	gem	NOUN
fbem-20461	158	50	sponsor	sponsor	NOUN
fbem-20461	158	51	duties	duty	NOUN
fbem-20461	158	52	,	,	PUNCT
fbem-20461	158	53	the	the	DET
fbem-20461	158	54	company	company	NOUN
fbem-20461	158	55	has	have	VERB
fbem-20461	158	56	no	no	DET
fbem-20461	158	57	major	major	ADJ
fbem-20461	158	58	matters	matter	NOUN
fbem-20461	158	59	and	and	CCONJ
fbem-20461	158	60	needs	need	VERB
fbem-20461	158	61	to	to	PART
fbem-20461	158	62	be	be	AUX
fbem-20461	158	63	dealt	deal	VERB
fbem-20461	158	64	with	with	ADP
fbem-20461	158	65	by	by	ADP
fbem-20461	158	66	the	the	DET
fbem-20461	158	67	sponsor	sponsor	NOUN
fbem-20461	158	68	agency	agency	NOUN
fbem-20461	158	69	.	.	PUNCT
fbem-20461	158	70	"	"	PUNCT
fbem-20461	159	1	this	this	DET
fbem-20461	159	2	endorsement	endorsement	NOUN
fbem-20461	159	3	superimposed	superimpose	VERB
fbem-20461	159	4	the	the	DET
fbem-20461	159	5	continuous	continuous	ADJ
fbem-20461	159	6	rise	rise	NOUN
fbem-20461	159	7	of	of	ADP
fbem-20461	159	8	stock	stock	NOUN
fbem-20461	159	9	price	price	NOUN
fbem-20461	159	10	speculation	speculation	NOUN
fbem-20461	159	11	at	at	ADP
fbem-20461	159	12	that	that	DET
fbem-20461	159	13	time	time	NOUN
fbem-20461	159	14	,	,	PUNCT
fbem-20461	159	15	which	which	PRON
fbem-20461	159	16	caused	cause	VERB
fbem-20461	159	17	great	great	ADJ
fbem-20461	159	18	trouble	trouble	NOUN
fbem-20461	159	19	to	to	ADP
fbem-20461	159	20	investors	investor	NOUN
fbem-20461	159	21	and	and	CCONJ
fbem-20461	159	22	brought	bring	VERB
fbem-20461	159	23	huge	huge	ADJ
fbem-20461	159	24	economic	economic	ADJ
fbem-20461	159	25	losses	loss	NOUN
fbem-20461	159	26	.	.	PUNCT
fbem-20461	160	1	in	in	ADP
fbem-20461	160	2	addition	addition	NOUN
fbem-20461	160	3	to	to	ADP
fbem-20461	160	4	the	the	DET
fbem-20461	160	5	sponsors	sponsor	NOUN
fbem-20461	160	6	and	and	CCONJ
fbem-20461	160	7	underwriters	underwriter	NOUN
fbem-20461	160	8	who	who	PRON
fbem-20461	160	9	have	have	VERB
fbem-20461	160	10	the	the	DET
fbem-20461	160	11	primary	primary	ADJ
fbem-20461	160	12	responsibility	responsibility	NOUN
fbem-20461	160	13	,	,	PUNCT
fbem-20461	160	14	there	there	PRON
fbem-20461	160	15	are	be	VERB
fbem-20461	160	16	also	also	ADV
fbem-20461	160	17	brokers	broker	NOUN
fbem-20461	160	18	who	who	PRON
fbem-20461	160	19	issue	issue	VERB
fbem-20461	160	20	false	false	ADJ
fbem-20461	160	21	research	research	NOUN
fbem-20461	160	22	reports	report	NOUN
fbem-20461	160	23	.	.	PUNCT
fbem-20461	161	1	hua	hua	PROPN
fbem-20461	162	1	'	'	PUNCT
fbem-20461	162	2	an	an	DET
fbem-20461	162	3	securities	security	NOUN
fbem-20461	162	4	issued	issue	VERB
fbem-20461	162	5	a	a	DET
fbem-20461	162	6	false	false	ADJ
fbem-20461	162	7	research	research	NOUN
fbem-20461	162	8	report	report	NOUN
fbem-20461	162	9	on	on	ADP
fbem-20461	162	10	april	april	PROPN
fbem-20461	162	11	24	24	NUM
fbem-20461	162	12	,	,	PUNCT
fbem-20461	162	13	2023	2023	NUM
fbem-20461	162	14	,	,	PUNCT
fbem-20461	162	15	compiled	compile	VERB
fbem-20461	162	16	a	a	DET
fbem-20461	162	17	lot	lot	NOUN
fbem-20461	162	18	of	of	ADP
fbem-20461	162	19	data	datum	NOUN
fbem-20461	162	20	and	and	CCONJ
fbem-20461	162	21	information	information	NOUN
fbem-20461	162	22	,	,	PUNCT
fbem-20461	162	23	and	and	CCONJ
fbem-20461	162	24	conceived	conceive	VERB
fbem-20461	162	25	from	from	ADP
fbem-20461	162	26	five	five	NUM
fbem-20461	162	27	levels	level	NOUN
fbem-20461	162	28	,	,	PUNCT
fbem-20461	162	29	respectively	respectively	ADV
fbem-20461	162	30	,	,	PUNCT
fbem-20461	162	31	the	the	DET
fbem-20461	162	32	dpu	dpu	PROPN
fbem-20461	162	33	chip	chip	NOUN
fbem-20461	162	34	industry	industry	NOUN
fbem-20461	162	35	,	,	PUNCT
fbem-20461	162	36	the	the	DET
fbem-20461	162	37	dpu	dpu	PROPN
fbem-20461	162	38	chip	chip	NOUN
fbem-20461	162	39	situation	situation	NOUN
fbem-20461	162	40	of	of	ADP
fbem-20461	162	41	zuojiang	zuojiang	PROPN
fbem-20461	162	42	technology	technology	PROPN
fbem-20461	162	43	,	,	PUNCT
fbem-20461	162	44	the	the	DET
fbem-20461	162	45	network	network	NOUN
fbem-20461	162	46	security	security	NOUN
fbem-20461	162	47	business	business	NOUN
fbem-20461	162	48	of	of	ADP
fbem-20461	162	49	zuojiang	zuojiang	PROPN
fbem-20461	162	50	technology	technology	PROPN
fbem-20461	162	51	,	,	PUNCT
fbem-20461	162	52	the	the	DET
fbem-20461	162	53	performance	performance	NOUN
fbem-20461	162	54	of	of	ADP
fbem-20461	162	55	zuojiang	zuojiang	PROPN
fbem-20461	162	56	technology	technology	PROPN
fbem-20461	162	57	and	and	CCONJ
fbem-20461	162	58	equity	equity	NOUN
fbem-20461	162	59	incentives	incentive	NOUN
fbem-20461	162	60	,	,	PUNCT
fbem-20461	162	61	and	and	CCONJ
fbem-20461	162	62	investment	investment	NOUN
fbem-20461	162	63	recommendations	recommendation	NOUN
fbem-20461	162	64	.	.	PUNCT
fbem-20461	163	1	the	the	DET
fbem-20461	163	2	research	research	NOUN
fbem-20461	163	3	report	report	NOUN
fbem-20461	163	4	said	say	VERB
fbem-20461	163	5	that	that	SCONJ
fbem-20461	163	6	zuojiang	zuojiang	PROPN
fbem-20461	163	7	technology	technology	PROPN
fbem-20461	163	8	dpu	dpu	PROPN
fbem-20461	163	9	market	market	NOUN
fbem-20461	163	10	scale	scale	NOUN
fbem-20461	163	11	,	,	PUNCT
fbem-20461	163	12	fast	fast	ADJ
fbem-20461	163	13	growth	growth	NOUN
fbem-20461	163	14	,	,	PUNCT
fbem-20461	163	15	dpu	dpu	PROPN
fbem-20461	163	16	domestic	domestic	ADJ
fbem-20461	163	17	technology	technology	NOUN
fbem-20461	163	18	leading	lead	VERB
fbem-20461	163	19	enterprises	enterprise	NOUN
fbem-20461	163	20	,	,	PUNCT
fbem-20461	163	21	has	have	AUX
fbem-20461	163	22	completed	complete	VERB
fbem-20461	163	23	the	the	DET
fbem-20461	163	24	independent	independent	ADJ
fbem-20461	163	25	controllable	controllable	PROPN
fbem-20461	163	26	dpu	dpu	PROPN
fbem-20461	163	27	chip	chip	NOUN
fbem-20461	163	28	,	,	PUNCT
fbem-20461	163	29	master	master	VERB
fbem-20461	163	30	the	the	DET
fbem-20461	163	31	core	core	NOUN
fbem-20461	163	32	competitiveness	competitiveness	NOUN
fbem-20461	163	33	.	.	PUNCT
fbem-20461	164	1	the	the	DET
fbem-20461	164	2	actual	actual	ADJ
fbem-20461	164	3	situation	situation	NOUN
fbem-20461	164	4	is	be	AUX
fbem-20461	164	5	that	that	SCONJ
fbem-20461	164	6	most	most	ADJ
fbem-20461	164	7	of	of	ADP
fbem-20461	164	8	the	the	DET
fbem-20461	164	9	dpu	dpu	PROPN
fbem-20461	164	10	chips	chip	NOUN
fbem-20461	164	11	produced	produce	VERB
fbem-20461	164	12	by	by	ADP
fbem-20461	164	13	zuojiang	zuojiang	PROPN
fbem-20461	164	14	technology	technology	PROPN
fbem-20461	164	15	are	be	AUX
fbem-20461	164	16	unsalable	unsalable	ADJ
fbem-20461	164	17	in	in	ADP
fbem-20461	164	18	the	the	DET
fbem-20461	164	19	warehouse	warehouse	NOUN
fbem-20461	164	20	,	,	PUNCT
fbem-20461	164	21	and	and	CCONJ
fbem-20461	164	22	400	400	NUM
fbem-20461	164	23	chips	chip	NOUN
fbem-20461	164	24	are	be	AUX
fbem-20461	164	25	only	only	ADV
fbem-20461	164	26	sold	sell	VERB
fbem-20461	164	27	by	by	ADP
fbem-20461	164	28	fictitious	fictitious	ADJ
fbem-20461	164	29	trade	trade	NOUN
fbem-20461	164	30	distributors	distributor	NOUN
fbem-20461	164	31	,	,	PUNCT
fbem-20461	164	32	and	and	CCONJ
fbem-20461	164	33	the	the	DET
fbem-20461	164	34	actual	actual	ADJ
fbem-20461	164	35	number	number	NOUN
fbem-20461	164	36	of	of	ADP
fbem-20461	164	37	sales	sale	NOUN
fbem-20461	164	38	is	be	AUX
fbem-20461	164	39	only	only	ADV
fbem-20461	164	40	20	20	NUM
fbem-20461	164	41	pieces	piece	NOUN
fbem-20461	164	42	.	.	PUNCT
fbem-20461	165	1	3.2.3	3.2.3	X
fbem-20461	165	2	.	.	X
fbem-20461	165	3	nature	nature	NOUN
fbem-20461	165	4	and	and	CCONJ
fbem-20461	165	5	degree	degree	NOUN
fbem-20461	165	6	of	of	ADP
fbem-20461	165	7	punishment	punishment	NOUN
fbem-20461	165	8	after	after	ADP
fbem-20461	165	9	fraud	fraud	NOUN
fbem-20461	165	10	exposure	exposure	NOUN
fbem-20461	165	11	the	the	DET
fbem-20461	165	12	financial	financial	ADJ
fbem-20461	165	13	fraud	fraud	NOUN
fbem-20461	165	14	of	of	ADP
fbem-20461	165	15	zuojiang	zuojiang	PROPN
fbem-20461	165	16	technology	technology	PROPN
fbem-20461	165	17	has	have	AUX
fbem-20461	165	18	not	not	PART
fbem-20461	165	19	issued	issue	VERB
fbem-20461	165	20	a	a	DET
fbem-20461	165	21	clear	clear	ADJ
fbem-20461	165	22	penalty	penalty	NOUN
fbem-20461	165	23	notice	notice	NOUN
fbem-20461	165	24	,	,	PUNCT
fbem-20461	165	25	and	and	CCONJ
fbem-20461	165	26	the	the	DET
fbem-20461	165	27	penalty	penalty	NOUN
fbem-20461	165	28	standards	standard	NOUN
fbem-20461	165	29	of	of	ADP
fbem-20461	165	30	most	most	ADV
fbem-20461	165	31	fraudulent	fraudulent	ADJ
fbem-20461	165	32	enterprises	enterprise	NOUN
fbem-20461	165	33	in	in	ADP
fbem-20461	165	34	the	the	DET
fbem-20461	165	35	past	past	NOUN
fbem-20461	165	36	have	have	VERB
fbem-20461	165	37	a	a	DET
fbem-20461	165	38	certain	certain	ADJ
fbem-20461	165	39	reference	reference	NOUN
fbem-20461	165	40	role	role	NOUN
fbem-20461	165	41	for	for	ADP
fbem-20461	165	42	this	this	DET
fbem-20461	165	43	case	case	NOUN
fbem-20461	165	44	.	.	PUNCT
fbem-20461	166	1	according	accord	VERB
fbem-20461	166	2	to	to	ADP
fbem-20461	166	3	the	the	DET
fbem-20461	166	4	departure	departure	NOUN
fbem-20461	166	5	documents	document	NOUN
fbem-20461	166	6	published	publish	VERB
fbem-20461	166	7	by	by	ADP
fbem-20461	166	8	the	the	DET
fbem-20461	166	9	csrc	csrc	NOUN
fbem-20461	166	10	,	,	PUNCT
fbem-20461	166	11	this	this	DET
fbem-20461	166	12	paper	paper	NOUN
fbem-20461	166	13	looked	look	VERB
fbem-20461	166	14	for	for	ADP
fbem-20461	166	15	enterprises	enterprise	NOUN
fbem-20461	166	16	with	with	ADP
fbem-20461	166	17	similar	similar	ADJ
fbem-20461	166	18	facility	facility	NOUN
fbem-20461	166	19	amounts	amount	NOUN
fbem-20461	166	20	for	for	ADP
fbem-20461	166	21	analysis	analysis	NOUN
fbem-20461	166	22	,	,	PUNCT
fbem-20461	166	23	and	and	CCONJ
fbem-20461	166	24	concluded	conclude	VERB
fbem-20461	166	25	the	the	DET
fbem-20461	166	26	corresponding	correspond	VERB
fbem-20461	166	27	penalties	penalty	NOUN
fbem-20461	166	28	as	as	SCONJ
fbem-20461	166	29	follows	follow	VERB
fbem-20461	166	30	.	.	PUNCT
fbem-20461	167	1	st	st	PROPN
fbem-20461	167	2	*	*	ADJ
fbem-20461	167	3	new	new	ADJ
fbem-20461	167	4	billion	billion	NUM
fbem-20461	167	5	gave	give	VERB
fbem-20461	167	6	a	a	DET
fbem-20461	167	7	warning	warning	NOUN
fbem-20461	167	8	and	and	CCONJ
fbem-20461	167	9	imposed	impose	VERB
fbem-20461	167	10	a	a	DET
fbem-20461	167	11	fine	fine	NOUN
fbem-20461	167	12	of	of	ADP
fbem-20461	167	13	8	8	NUM
fbem-20461	167	14	million	million	NUM
fbem-20461	167	15	yuan	yuan	NOUN
fbem-20461	167	16	;	;	PUNCT
fbem-20461	167	17	yuekai	yuekai	PROPN
fbem-20461	167	18	securities	securities	PROPN
fbem-20461	167	19	co.	co.	PROPN
fbem-20461	167	20	,	,	PUNCT
fbem-20461	167	21	ltd	ltd	PROPN
fbem-20461	167	22	.	.	PROPN
fbem-20461	167	23	was	be	AUX
fbem-20461	167	24	ordered	order	VERB
fbem-20461	167	25	to	to	PART
fbem-20461	167	26	correct	correct	VERB
fbem-20461	167	27	,	,	PUNCT
fbem-20461	167	28	given	give	VERB
fbem-20461	167	29	a	a	DET
fbem-20461	167	30	warning	warning	NOUN
fbem-20461	167	31	,	,	PUNCT
fbem-20461	167	32	confiscated	confiscate	VERB
fbem-20461	167	33	6.6	6.6	NUM
fbem-20461	167	34	million	million	NUM
fbem-20461	167	35	yuan	yuan	NOUN
fbem-20461	167	36	of	of	ADP
fbem-20461	167	37	illegal	illegal	ADJ
fbem-20461	167	38	income	income	NOUN
fbem-20461	167	39	,	,	PUNCT
fbem-20461	167	40	and	and	CCONJ
fbem-20461	167	41	imposed	impose	VERB
fbem-20461	167	42	a	a	DET
fbem-20461	167	43	fine	fine	NOUN
fbem-20461	167	44	of	of	ADP
fbem-20461	167	45	600,000	600,000	NUM
fbem-20461	167	46	yuan	yuan	NOUN
fbem-20461	167	47	.	.	PUNCT
fbem-20461	168	1	when	when	SCONJ
fbem-20461	168	2	the	the	DET
fbem-20461	168	3	stock	stock	NOUN
fbem-20461	168	4	price	price	NOUN
fbem-20461	168	5	of	of	ADP
fbem-20461	168	6	zuojiang	zuojiang	PROPN
fbem-20461	168	7	technology	technology	PROPN
fbem-20461	168	8	was	be	AUX
fbem-20461	168	9	high	high	ADJ
fbem-20461	168	10	,	,	PUNCT
fbem-20461	168	11	shareholders	shareholder	NOUN
fbem-20461	168	12	reduced	reduce	VERB
fbem-20461	168	13	their	their	PRON
fbem-20461	168	14	holdings	holding	NOUN
fbem-20461	168	15	in	in	ADP
fbem-20461	168	16	large	large	ADJ
fbem-20461	168	17	numbers	number	NOUN
fbem-20461	168	18	,	,	PUNCT
fbem-20461	168	19	obtaining	obtain	VERB
fbem-20461	168	20	at	at	ADP
fbem-20461	168	21	least	least	ADJ
fbem-20461	168	22	hundreds	hundred	NOUN
fbem-20461	168	23	of	of	ADP
fbem-20461	168	24	millions	million	NOUN
fbem-20461	168	25	of	of	ADP
fbem-20461	168	26	yuan	yuan	NOUN
fbem-20461	168	27	,	,	PUNCT
fbem-20461	168	28	and	and	CCONJ
fbem-20461	168	29	the	the	DET
fbem-20461	168	30	amount	amount	NOUN
fbem-20461	168	31	of	of	ADP
fbem-20461	168	32	fines	fine	NOUN
fbem-20461	168	33	was	be	AUX
fbem-20461	168	34	not	not	PART
fbem-20461	168	35	worth	worth	ADJ
fbem-20461	168	36	mentioning	mention	VERB
fbem-20461	168	37	compared	compare	VERB
fbem-20461	168	38	to	to	ADP
fbem-20461	168	39	the	the	DET
fbem-20461	168	40	benefits	benefit	NOUN
fbem-20461	168	41	obtained	obtain	VERB
fbem-20461	168	42	through	through	ADP
fbem-20461	168	43	fraud	fraud	NOUN
fbem-20461	168	44	,	,	PUNCT
fbem-20461	168	45	and	and	CCONJ
fbem-20461	168	46	it	it	PRON
fbem-20461	168	47	can	can	AUX
fbem-20461	168	48	even	even	ADV
fbem-20461	168	49	be	be	AUX
fbem-20461	168	50	said	say	VERB
fbem-20461	168	51	that	that	SCONJ
fbem-20461	168	52	financial	financial	ADJ
fbem-20461	168	53	fraud	fraud	NOUN
fbem-20461	168	54	was	be	AUX
fbem-20461	168	55	implemented	implement	VERB
fbem-20461	168	56	at	at	ADP
fbem-20461	168	57	almost	almost	ADV
fbem-20461	168	58	zero	zero	NUM
fbem-20461	168	59	cost	cost	NOUN
fbem-20461	168	60	.	.	PUNCT
fbem-20461	169	1	this	this	PRON
fbem-20461	169	2	shows	show	VERB
fbem-20461	169	3	that	that	SCONJ
fbem-20461	169	4	the	the	DET
fbem-20461	169	5	punishment	punishment	NOUN
fbem-20461	169	6	provided	provide	VERB
fbem-20461	169	7	by	by	ADP
fbem-20461	169	8	the	the	DET
fbem-20461	169	9	law	law	NOUN
fbem-20461	169	10	for	for	ADP
fbem-20461	169	11	financial	financial	ADJ
fbem-20461	169	12	fraud	fraud	NOUN
fbem-20461	169	13	is	be	AUX
fbem-20461	169	14	not	not	PART
fbem-20461	169	15	strong	strong	ADJ
fbem-20461	169	16	enough	enough	ADV
fbem-20461	169	17	.	.	PUNCT
fbem-20461	170	1	4	4	X
fbem-20461	170	2	.	.	X
fbem-20461	170	3	suggestions	suggestion	NOUN
fbem-20461	170	4	on	on	ADP
fbem-20461	170	5	risk	risk	NOUN
fbem-20461	170	6	control	control	NOUN
fbem-20461	170	7	4.1	4.1	NUM
fbem-20461	170	8	.	.	PUNCT
fbem-20461	170	9	shaping	shape	VERB
fbem-20461	170	10	corporate	corporate	ADJ
fbem-20461	170	11	culture	culture	NOUN
fbem-20461	170	12	and	and	CCONJ
fbem-20461	170	13	strengthening	strengthen	VERB
fbem-20461	170	14	business	business	NOUN
fbem-20461	170	15	ethics	ethic	NOUN
fbem-20461	170	16	the	the	DET
fbem-20461	170	17	development	development	NOUN
fbem-20461	170	18	of	of	ADP
fbem-20461	170	19	corporate	corporate	ADJ
fbem-20461	170	20	culture	culture	NOUN
fbem-20461	170	21	can	can	AUX
fbem-20461	170	22	prevent	prevent	VERB
fbem-20461	170	23	financial	financial	ADJ
fbem-20461	170	24	fraud	fraud	NOUN
fbem-20461	170	25	from	from	ADP
fbem-20461	170	26	the	the	DET
fbem-20461	170	27	moral	moral	ADJ
fbem-20461	170	28	level	level	NOUN
fbem-20461	170	29	.	.	PUNCT
fbem-20461	171	1	the	the	DET
fbem-20461	171	2	thoughts	thought	NOUN
fbem-20461	171	3	and	and	CCONJ
fbem-20461	171	4	ideas	idea	NOUN
fbem-20461	171	5	of	of	ADP
fbem-20461	171	6	managers	manager	NOUN
fbem-20461	171	7	have	have	VERB
fbem-20461	171	8	a	a	DET
fbem-20461	171	9	decisive	decisive	ADJ
fbem-20461	171	10	influence	influence	NOUN
fbem-20461	171	11	on	on	ADP
fbem-20461	171	12	the	the	DET
fbem-20461	171	13	moral	moral	ADJ
fbem-20461	171	14	level	level	NOUN
fbem-20461	171	15	and	and	CCONJ
fbem-20461	171	16	cultural	cultural	ADJ
fbem-20461	171	17	atmosphere	atmosphere	NOUN
fbem-20461	171	18	of	of	ADP
fbem-20461	171	19	the	the	DET
fbem-20461	171	20	whole	whole	ADJ
fbem-20461	171	21	company	company	NOUN
fbem-20461	171	22	;	;	PUNCT
fbem-20461	171	23	at	at	ADP
fbem-20461	171	24	the	the	DET
fbem-20461	171	25	same	same	ADJ
fbem-20461	171	26	time	time	NOUN
fbem-20461	171	27	,	,	PUNCT
fbem-20461	171	28	with	with	ADP
fbem-20461	171	29	the	the	DET
fbem-20461	171	30	system	system	NOUN
fbem-20461	171	31	as	as	ADP
fbem-20461	171	32	the	the	DET
fbem-20461	171	33	guarantee	guarantee	NOUN
fbem-20461	171	34	,	,	PUNCT
fbem-20461	171	35	the	the	DET
fbem-20461	171	36	formation	formation	NOUN
fbem-20461	171	37	of	of	ADP
fbem-20461	171	38	the	the	DET
fbem-20461	171	39	longterm	longterm	ADJ
fbem-20461	171	40	mechanism	mechanism	NOUN
fbem-20461	171	41	of	of	ADP
fbem-20461	171	42	credit	credit	NOUN
fbem-20461	171	43	construction	construction	NOUN
fbem-20461	171	44	.	.	PUNCT
fbem-20461	172	1	business	business	NOUN
fbem-20461	172	2	ethics	ethic	NOUN
fbem-20461	172	3	respects	respect	VERB
fbem-20461	172	4	the	the	DET
fbem-20461	172	5	overall	overall	ADJ
fbem-20461	172	6	interests	interest	NOUN
fbem-20461	172	7	of	of	ADP
fbem-20461	172	8	the	the	DET
fbem-20461	172	9	company	company	NOUN
fbem-20461	172	10	and	and	CCONJ
fbem-20461	172	11	the	the	DET
fbem-20461	172	12	sustainable	sustainable	ADJ
fbem-20461	172	13	development	development	NOUN
fbem-20461	172	14	of	of	ADP
fbem-20461	172	15	society	society	NOUN
fbem-20461	172	16	while	while	SCONJ
fbem-20461	172	17	pursuing	pursue	VERB
fbem-20461	172	18	individual	individual	ADJ
fbem-20461	172	19	interests	interest	NOUN
fbem-20461	172	20	.	.	PUNCT
fbem-20461	173	1	without	without	ADP
fbem-20461	173	2	business	business	NOUN
fbem-20461	173	3	ethics	ethic	NOUN
fbem-20461	173	4	,	,	PUNCT
fbem-20461	173	5	corporate	corporate	ADJ
fbem-20461	173	6	managers	manager	NOUN
fbem-20461	173	7	and	and	CCONJ
fbem-20461	173	8	employees	employee	NOUN
fbem-20461	173	9	will	will	AUX
fbem-20461	173	10	only	only	ADV
fbem-20461	173	11	consider	consider	VERB
fbem-20461	173	12	their	their	PRON
fbem-20461	173	13	own	own	ADJ
fbem-20461	173	14	interests	interest	NOUN
fbem-20461	173	15	,	,	PUNCT
fbem-20461	173	16	excluding	exclude	VERB
fbem-20461	173	17	corporate	corporate	ADJ
fbem-20461	173	18	stakeholders	stakeholder	NOUN
fbem-20461	173	19	such	such	ADJ
fbem-20461	173	20	as	as	ADP
fbem-20461	173	21	investors	investor	NOUN
fbem-20461	173	22	,	,	PUNCT
fbem-20461	173	23	creditors	creditor	NOUN
fbem-20461	173	24	and	and	CCONJ
fbem-20461	173	25	suppliers	supplier	NOUN
fbem-20461	173	26	,	,	PUNCT
fbem-20461	173	27	and	and	CCONJ
fbem-20461	173	28	even	even	ADV
fbem-20461	173	29	sugarcoat	sugarcoat	VERB
fbem-20461	173	30	financial	financial	ADJ
fbem-20461	173	31	statements	statement	NOUN
fbem-20461	173	32	for	for	ADP
fbem-20461	173	33	personal	personal	ADJ
fbem-20461	173	34	interests	interest	NOUN
fbem-20461	173	35	.	.	PUNCT
fbem-20461	174	1	strengthen	strengthen	VERB
fbem-20461	174	2	business	business	NOUN
fbem-20461	174	3	ethics	ethic	NOUN
fbem-20461	174	4	education	education	NOUN
fbem-20461	174	5	for	for	ADP
fbem-20461	174	6	enterprises	enterprise	NOUN
fbem-20461	174	7	and	and	CCONJ
fbem-20461	174	8	apply	apply	VERB
fbem-20461	174	9	it	it	PRON
fbem-20461	174	10	to	to	ADP
fbem-20461	174	11	daily	daily	ADJ
fbem-20461	174	12	131	131	NUM
fbem-20461	174	13	work	work	NOUN
fbem-20461	174	14	to	to	PART
fbem-20461	174	15	weaken	weaken	VERB
fbem-20461	174	16	the	the	DET
fbem-20461	174	17	idea	idea	NOUN
fbem-20461	174	18	of	of	ADP
fbem-20461	174	19	financial	financial	ADJ
fbem-20461	174	20	fraud	fraud	NOUN
fbem-20461	174	21	.	.	PUNCT
fbem-20461	175	1	4.2	4.2	NUM
fbem-20461	175	2	.	.	PUNCT
fbem-20461	175	3	improve	improve	VERB
fbem-20461	175	4	corporate	corporate	ADJ
fbem-20461	175	5	governance	governance	NOUN
fbem-20461	175	6	and	and	CCONJ
fbem-20461	175	7	improve	improve	VERB
fbem-20461	175	8	internal	internal	ADJ
fbem-20461	175	9	control	control	NOUN
fbem-20461	175	10	system	system	PROPN
fbem-20461	175	11	zuojiang	zuojiang	PROPN
fbem-20461	175	12	technology	technology	PROPN
fbem-20461	175	13	's	's	PART
fbem-20461	175	14	equity	equity	NOUN
fbem-20461	175	15	is	be	AUX
fbem-20461	175	16	relatively	relatively	ADV
fbem-20461	175	17	concentrated	concentrate	VERB
fbem-20461	175	18	,	,	PUNCT
fbem-20461	175	19	which	which	PRON
fbem-20461	175	20	restricts	restrict	VERB
fbem-20461	175	21	the	the	DET
fbem-20461	175	22	play	play	NOUN
fbem-20461	175	23	of	of	ADP
fbem-20461	175	24	internal	internal	ADJ
fbem-20461	175	25	control	control	NOUN
fbem-20461	175	26	.	.	PUNCT
fbem-20461	176	1	with	with	ADP
fbem-20461	176	2	decentralized	decentralize	VERB
fbem-20461	176	3	ownership	ownership	NOUN
fbem-20461	176	4	structure	structure	NOUN
fbem-20461	176	5	,	,	PUNCT
fbem-20461	176	6	when	when	SCONJ
fbem-20461	176	7	the	the	DET
fbem-20461	176	8	degree	degree	NOUN
fbem-20461	176	9	of	of	ADP
fbem-20461	176	10	ownership	ownership	NOUN
fbem-20461	176	11	concentration	concentration	NOUN
fbem-20461	176	12	is	be	AUX
fbem-20461	176	13	low	low	ADJ
fbem-20461	176	14	,	,	PUNCT
fbem-20461	176	15	internal	internal	ADJ
fbem-20461	176	16	control	control	NOUN
fbem-20461	176	17	obviously	obviously	ADV
fbem-20461	176	18	has	have	VERB
fbem-20461	176	19	a	a	DET
fbem-20461	176	20	stronger	strong	ADJ
fbem-20461	176	21	positive	positive	ADJ
fbem-20461	176	22	impact	impact	NOUN
fbem-20461	176	23	on	on	ADP
fbem-20461	176	24	investor	investor	NOUN
fbem-20461	176	25	relations	relation	NOUN
fbem-20461	176	26	management	management	NOUN
fbem-20461	176	27	,	,	PUNCT
fbem-20461	176	28	which	which	PRON
fbem-20461	176	29	indicates	indicate	VERB
fbem-20461	176	30	that	that	SCONJ
fbem-20461	176	31	,	,	PUNCT
fbem-20461	176	32	in	in	ADP
fbem-20461	176	33	a	a	DET
fbem-20461	176	34	sense	sense	NOUN
fbem-20461	176	35	,	,	PUNCT
fbem-20461	176	36	decentralized	decentralized	ADJ
fbem-20461	176	37	ownership	ownership	NOUN
fbem-20461	176	38	provides	provide	VERB
fbem-20461	176	39	a	a	DET
fbem-20461	176	40	cornerstone	cornerstone	NOUN
fbem-20461	176	41	support	support	NOUN
fbem-20461	176	42	for	for	ADP
fbem-20461	176	43	internal	internal	ADJ
fbem-20461	176	44	control	control	NOUN
fbem-20461	176	45	to	to	PART
fbem-20461	176	46	play	play	VERB
fbem-20461	176	47	its	its	PRON
fbem-20461	176	48	investor	investor	NOUN
fbem-20461	176	49	protection	protection	NOUN
fbem-20461	176	50	function	function	NOUN
fbem-20461	176	51	.	.	PUNCT
fbem-20461	177	1	select	select	ADJ
fbem-20461	177	2	strategic	strategic	ADJ
fbem-20461	177	3	partners	partner	NOUN
fbem-20461	177	4	.	.	PUNCT
fbem-20461	178	1	the	the	DET
fbem-20461	178	2	main	main	ADJ
fbem-20461	178	3	customers	customer	NOUN
fbem-20461	178	4	of	of	ADP
fbem-20461	178	5	zuojiang	zuojiang	PROPN
fbem-20461	178	6	technology	technology	PROPN
fbem-20461	178	7	account	account	VERB
fbem-20461	178	8	for	for	ADP
fbem-20461	178	9	a	a	DET
fbem-20461	178	10	large	large	ADJ
fbem-20461	178	11	proportion	proportion	NOUN
fbem-20461	178	12	,	,	PUNCT
fbem-20461	178	13	and	and	CCONJ
fbem-20461	178	14	the	the	DET
fbem-20461	178	15	business	business	NOUN
fbem-20461	178	16	activities	activity	NOUN
fbem-20461	178	17	are	be	AUX
fbem-20461	178	18	excessively	excessively	ADV
fbem-20461	178	19	dependent	dependent	ADJ
fbem-20461	178	20	on	on	ADP
fbem-20461	178	21	related	related	ADJ
fbem-20461	178	22	enterprises	enterprise	NOUN
fbem-20461	178	23	,	,	PUNCT
fbem-20461	178	24	and	and	CCONJ
fbem-20461	178	25	once	once	ADV
fbem-20461	178	26	the	the	DET
fbem-20461	178	27	relevant	relevant	ADJ
fbem-20461	178	28	enterprises	enterprise	NOUN
fbem-20461	178	29	reduce	reduce	VERB
fbem-20461	178	30	business	business	NOUN
fbem-20461	178	31	contacts	contact	NOUN
fbem-20461	178	32	,	,	PUNCT
fbem-20461	178	33	they	they	PRON
fbem-20461	178	34	will	will	AUX
fbem-20461	178	35	fall	fall	VERB
fbem-20461	178	36	into	into	ADP
fbem-20461	178	37	financial	financial	ADJ
fbem-20461	178	38	crisis	crisis	NOUN
fbem-20461	178	39	.	.	PUNCT
fbem-20461	179	1	most	most	ADJ
fbem-20461	179	2	of	of	ADP
fbem-20461	179	3	the	the	DET
fbem-20461	179	4	company	company	NOUN
fbem-20461	179	5	's	's	PART
fbem-20461	179	6	business	business	NOUN
fbem-20461	179	7	is	be	AUX
fbem-20461	179	8	concentrated	concentrate	VERB
fbem-20461	179	9	in	in	ADP
fbem-20461	179	10	north	north	PROPN
fbem-20461	179	11	china	china	PROPN
fbem-20461	179	12	,	,	PUNCT
fbem-20461	179	13	which	which	PRON
fbem-20461	179	14	does	do	AUX
fbem-20461	179	15	not	not	PART
fbem-20461	179	16	exclude	exclude	VERB
fbem-20461	179	17	the	the	DET
fbem-20461	179	18	impact	impact	NOUN
fbem-20461	179	19	of	of	ADP
fbem-20461	179	20	the	the	DET
fbem-20461	179	21	protective	protective	ADJ
fbem-20461	179	22	policies	policy	NOUN
fbem-20461	179	23	of	of	ADP
fbem-20461	179	24	the	the	DET
fbem-20461	179	25	location	location	NOUN
fbem-20461	179	26	of	of	ADP
fbem-20461	179	27	the	the	DET
fbem-20461	179	28	enterprise	enterprise	NOUN
fbem-20461	179	29	.	.	PUNCT
fbem-20461	180	1	on	on	ADP
fbem-20461	180	2	this	this	DET
fbem-20461	180	3	basis	basis	NOUN
fbem-20461	180	4	,	,	PUNCT
fbem-20461	180	5	we	we	PRON
fbem-20461	180	6	should	should	AUX
fbem-20461	180	7	expand	expand	VERB
fbem-20461	180	8	the	the	DET
fbem-20461	180	9	business	business	NOUN
fbem-20461	180	10	channels	channel	NOUN
fbem-20461	180	11	and	and	CCONJ
fbem-20461	180	12	get	get	AUX
fbem-20461	180	13	rid	rid	VERB
fbem-20461	180	14	of	of	ADP
fbem-20461	180	15	the	the	DET
fbem-20461	180	16	single	single	ADJ
fbem-20461	180	17	channel	channel	NOUN
fbem-20461	180	18	dependence	dependence	NOUN
fbem-20461	180	19	.	.	PUNCT
fbem-20461	181	1	a	a	DET
fbem-20461	181	2	sound	sound	ADJ
fbem-20461	181	3	internal	internal	ADJ
fbem-20461	181	4	control	control	NOUN
fbem-20461	181	5	system	system	NOUN
fbem-20461	181	6	includes	include	VERB
fbem-20461	181	7	a	a	DET
fbem-20461	181	8	culture	culture	NOUN
fbem-20461	181	9	-	-	PUNCT
fbem-20461	181	10	oriented	orient	VERB
fbem-20461	181	11	internal	internal	ADJ
fbem-20461	181	12	environment	environment	NOUN
fbem-20461	181	13	,	,	PUNCT
fbem-20461	181	14	reliable	reliable	ADJ
fbem-20461	181	15	and	and	CCONJ
fbem-20461	181	16	prudent	prudent	ADJ
fbem-20461	181	17	risk	risk	NOUN
fbem-20461	181	18	assessment	assessment	NOUN
fbem-20461	181	19	,	,	PUNCT
fbem-20461	181	20	control	control	NOUN
fbem-20461	181	21	activities	activity	NOUN
fbem-20461	181	22	to	to	PART
fbem-20461	181	23	ensure	ensure	VERB
fbem-20461	181	24	the	the	DET
fbem-20461	181	25	reliable	reliable	ADJ
fbem-20461	181	26	execution	execution	NOUN
fbem-20461	181	27	of	of	ADP
fbem-20461	181	28	upper	upper	ADJ
fbem-20461	181	29	management	management	NOUN
fbem-20461	181	30	instructions	instruction	NOUN
fbem-20461	181	31	,	,	PUNCT
fbem-20461	181	32	timely	timely	ADJ
fbem-20461	181	33	and	and	CCONJ
fbem-20461	181	34	accurate	accurate	ADJ
fbem-20461	181	35	information	information	NOUN
fbem-20461	181	36	and	and	CCONJ
fbem-20461	181	37	communication	communication	NOUN
fbem-20461	181	38	,	,	PUNCT
fbem-20461	181	39	and	and	CCONJ
fbem-20461	181	40	effective	effective	ADJ
fbem-20461	181	41	internal	internal	ADJ
fbem-20461	181	42	oversight	oversight	NOUN
fbem-20461	181	43	.	.	PUNCT
fbem-20461	182	1	the	the	DET
fbem-20461	182	2	management	management	NOUN
fbem-20461	182	3	of	of	ADP
fbem-20461	182	4	zuojiang	zuojiang	PROPN
fbem-20461	182	5	technology	technology	PROPN
fbem-20461	182	6	tampered	tamper	VERB
fbem-20461	182	7	with	with	ADP
fbem-20461	182	8	the	the	DET
fbem-20461	182	9	business	business	NOUN
fbem-20461	182	10	data	datum	NOUN
fbem-20461	182	11	at	at	ADP
fbem-20461	182	12	will	will	NOUN
fbem-20461	182	13	for	for	ADP
fbem-20461	182	14	financial	financial	ADJ
fbem-20461	182	15	fraud	fraud	NOUN
fbem-20461	182	16	,	,	PUNCT
fbem-20461	182	17	and	and	CCONJ
fbem-20461	182	18	its	its	PRON
fbem-20461	182	19	internal	internal	ADJ
fbem-20461	182	20	control	control	NOUN
fbem-20461	182	21	mechanism	mechanism	NOUN
fbem-20461	182	22	has	have	AUX
fbem-20461	182	23	long	long	ADV
fbem-20461	182	24	been	be	AUX
fbem-20461	182	25	in	in	ADP
fbem-20461	182	26	vain	vain	ADJ
fbem-20461	182	27	.	.	PUNCT
fbem-20461	183	1	the	the	DET
fbem-20461	183	2	internal	internal	ADJ
fbem-20461	183	3	control	control	NOUN
fbem-20461	183	4	of	of	ADP
fbem-20461	183	5	normal	normal	ADJ
fbem-20461	183	6	operation	operation	NOUN
fbem-20461	183	7	should	should	AUX
fbem-20461	183	8	be	be	AUX
fbem-20461	183	9	as	as	SCONJ
fbem-20461	183	10	follows	follow	VERB
fbem-20461	183	11	:	:	PUNCT
fbem-20461	183	12	have	have	VERB
fbem-20461	183	13	a	a	DET
fbem-20461	183	14	strict	strict	ADJ
fbem-20461	183	15	internal	internal	ADJ
fbem-20461	183	16	control	control	NOUN
fbem-20461	183	17	system	system	NOUN
fbem-20461	183	18	,	,	PUNCT
fbem-20461	183	19	a	a	DET
fbem-20461	183	20	reasonable	reasonable	ADJ
fbem-20461	183	21	risk	risk	NOUN
fbem-20461	183	22	assessment	assessment	NOUN
fbem-20461	183	23	mechanism	mechanism	NOUN
fbem-20461	183	24	,	,	PUNCT
fbem-20461	183	25	and	and	CCONJ
fbem-20461	183	26	separate	separate	VERB
fbem-20461	183	27	the	the	DET
fbem-20461	183	28	power	power	NOUN
fbem-20461	183	29	and	and	CCONJ
fbem-20461	183	30	responsibility	responsibility	NOUN
fbem-20461	183	31	of	of	ADP
fbem-20461	183	32	the	the	DET
fbem-20461	183	33	department	department	NOUN
fbem-20461	183	34	.	.	PUNCT
fbem-20461	184	1	4.3	4.3	NUM
fbem-20461	184	2	.	.	PUNCT
fbem-20461	185	1	increase	increase	VERB
fbem-20461	185	2	penalties	penalty	NOUN
fbem-20461	185	3	and	and	CCONJ
fbem-20461	185	4	increase	increase	VERB
fbem-20461	185	5	the	the	DET
fbem-20461	185	6	cost	cost	NOUN
fbem-20461	185	7	of	of	ADP
fbem-20461	185	8	fraud	fraud	NOUN
fbem-20461	185	9	when	when	SCONJ
fbem-20461	185	10	the	the	DET
fbem-20461	185	11	high	high	ADJ
fbem-20461	185	12	profits	profit	NOUN
fbem-20461	185	13	obtained	obtain	VERB
fbem-20461	185	14	by	by	ADP
fbem-20461	185	15	financial	financial	ADJ
fbem-20461	185	16	fraud	fraud	NOUN
fbem-20461	185	17	far	far	ADV
fbem-20461	185	18	exceed	exceed	VERB
fbem-20461	185	19	the	the	DET
fbem-20461	185	20	cost	cost	NOUN
fbem-20461	185	21	of	of	ADP
fbem-20461	185	22	fraud	fraud	NOUN
fbem-20461	185	23	,	,	PUNCT
fbem-20461	185	24	enterprise	enterprise	NOUN
fbem-20461	185	25	managers	manager	NOUN
fbem-20461	185	26	will	will	AUX
fbem-20461	185	27	be	be	AUX
fbem-20461	185	28	more	more	ADV
fbem-20461	185	29	likely	likely	ADJ
fbem-20461	185	30	to	to	PART
fbem-20461	185	31	take	take	VERB
fbem-20461	185	32	illegal	illegal	ADJ
fbem-20461	185	33	fraud	fraud	NOUN
fbem-20461	185	34	for	for	ADP
fbem-20461	185	35	personal	personal	ADJ
fbem-20461	185	36	gain	gain	NOUN
fbem-20461	185	37	.	.	PUNCT
fbem-20461	186	1	if	if	SCONJ
fbem-20461	186	2	the	the	DET
fbem-20461	186	3	regulator	regulator	NOUN
fbem-20461	186	4	continues	continue	VERB
fbem-20461	186	5	to	to	PART
fbem-20461	186	6	increase	increase	VERB
fbem-20461	186	7	the	the	DET
fbem-20461	186	8	penalties	penalty	NOUN
fbem-20461	186	9	for	for	ADP
fbem-20461	186	10	financial	financial	ADJ
fbem-20461	186	11	fraud	fraud	NOUN
fbem-20461	186	12	and	and	CCONJ
fbem-20461	186	13	increase	increase	VERB
fbem-20461	186	14	the	the	DET
fbem-20461	186	15	cost	cost	NOUN
fbem-20461	186	16	of	of	ADP
fbem-20461	186	17	fraud	fraud	NOUN
fbem-20461	186	18	,	,	PUNCT
fbem-20461	186	19	it	it	PRON
fbem-20461	186	20	will	will	AUX
fbem-20461	186	21	prompt	prompt	VERB
fbem-20461	186	22	enterprises	enterprise	NOUN
fbem-20461	186	23	to	to	PART
fbem-20461	186	24	think	think	VERB
fbem-20461	186	25	carefully	carefully	ADV
fbem-20461	186	26	.	.	PUNCT
fbem-20461	187	1	in	in	ADP
fbem-20461	187	2	the	the	DET
fbem-20461	187	3	case	case	NOUN
fbem-20461	187	4	of	of	ADP
fbem-20461	187	5	zuojiang	zuojiang	PROPN
fbem-20461	187	6	technology	technology	PROPN
fbem-20461	187	7	,	,	PUNCT
fbem-20461	187	8	according	accord	VERB
fbem-20461	187	9	to	to	ADP
fbem-20461	187	10	the	the	DET
fbem-20461	187	11	previous	previous	ADJ
fbem-20461	187	12	experience	experience	NOUN
fbem-20461	187	13	and	and	CCONJ
fbem-20461	187	14	judgment	judgment	NOUN
fbem-20461	187	15	,	,	PUNCT
fbem-20461	187	16	the	the	DET
fbem-20461	187	17	mismatch	mismatch	NOUN
fbem-20461	187	18	between	between	ADP
fbem-20461	187	19	the	the	DET
fbem-20461	187	20	fraud	fraud	NOUN
fbem-20461	187	21	cost	cost	NOUN
fbem-20461	187	22	and	and	CCONJ
fbem-20461	187	23	the	the	DET
fbem-20461	187	24	benefits	benefit	NOUN
fbem-20461	187	25	obtained	obtain	VERB
fbem-20461	187	26	is	be	AUX
fbem-20461	187	27	difficult	difficult	ADJ
fbem-20461	187	28	to	to	PART
fbem-20461	187	29	form	form	VERB
fbem-20461	187	30	an	an	DET
fbem-20461	187	31	effective	effective	ADJ
fbem-20461	187	32	deterrent	deterrent	NOUN
fbem-20461	187	33	effect	effect	NOUN
fbem-20461	187	34	on	on	ADP
fbem-20461	187	35	the	the	DET
fbem-20461	187	36	enterprises	enterprise	NOUN
fbem-20461	187	37	that	that	PRON
fbem-20461	187	38	commit	commit	VERB
fbem-20461	187	39	financial	financial	ADJ
fbem-20461	187	40	fraud	fraud	NOUN
fbem-20461	187	41	,	,	PUNCT
fbem-20461	187	42	so	so	SCONJ
fbem-20461	187	43	that	that	SCONJ
fbem-20461	187	44	the	the	DET
fbem-20461	187	45	financial	financial	ADJ
fbem-20461	187	46	fraud	fraud	NOUN
fbem-20461	187	47	incidents	incident	NOUN
fbem-20461	187	48	of	of	ADP
fbem-20461	187	49	enterprises	enterprise	NOUN
fbem-20461	187	50	are	be	AUX
fbem-20461	187	51	repeatedly	repeatedly	ADV
fbem-20461	187	52	banned	ban	VERB
fbem-20461	187	53	.	.	PUNCT
fbem-20461	188	1	therefore	therefore	ADV
fbem-20461	188	2	,	,	PUNCT
fbem-20461	188	3	only	only	ADV
fbem-20461	188	4	by	by	ADP
fbem-20461	188	5	strengthening	strengthen	VERB
fbem-20461	188	6	the	the	DET
fbem-20461	188	7	punishment	punishment	NOUN
fbem-20461	188	8	of	of	ADP
fbem-20461	188	9	financial	financial	ADJ
fbem-20461	188	10	fraud	fraud	NOUN
fbem-20461	188	11	from	from	ADP
fbem-20461	188	12	the	the	DET
fbem-20461	188	13	institutional	institutional	ADJ
fbem-20461	188	14	and	and	CCONJ
fbem-20461	188	15	legal	legal	ADJ
fbem-20461	188	16	levels	level	NOUN
fbem-20461	188	17	,	,	PUNCT
fbem-20461	188	18	and	and	CCONJ
fbem-20461	188	19	fundamentally	fundamentally	ADV
fbem-20461	188	20	increasing	increase	VERB
fbem-20461	188	21	the	the	DET
fbem-20461	188	22	cost	cost	NOUN
fbem-20461	188	23	of	of	ADP
fbem-20461	188	24	fraud	fraud	NOUN
fbem-20461	188	25	,	,	PUNCT
fbem-20461	188	26	can	can	AUX
fbem-20461	188	27	the	the	DET
fbem-20461	188	28	regulatory	regulatory	ADJ
fbem-20461	188	29	authorities	authority	NOUN
fbem-20461	188	30	restrain	restrain	VERB
fbem-20461	188	31	the	the	DET
fbem-20461	188	32	motivation	motivation	NOUN
fbem-20461	188	33	of	of	ADP
fbem-20461	188	34	financial	financial	ADJ
fbem-20461	188	35	fraud	fraud	NOUN
fbem-20461	188	36	.	.	PUNCT
fbem-20461	189	1	at	at	ADP
fbem-20461	189	2	present	present	ADJ
fbem-20461	189	3	,	,	PUNCT
fbem-20461	189	4	china	china	PROPN
fbem-20461	189	5	has	have	AUX
fbem-20461	189	6	implemented	implement	VERB
fbem-20461	189	7	the	the	DET
fbem-20461	189	8	"	"	PUNCT
fbem-20461	189	9	new	new	ADJ
fbem-20461	189	10	securities	security	NOUN
fbem-20461	189	11	law	law	NOUN
fbem-20461	189	12	"	"	PUNCT
fbem-20461	189	13	,	,	PUNCT
fbem-20461	189	14	and	and	CCONJ
fbem-20461	189	15	the	the	DET
fbem-20461	189	16	punishment	punishment	NOUN
fbem-20461	189	17	has	have	AUX
fbem-20461	189	18	been	be	AUX
fbem-20461	189	19	further	far	ADV
fbem-20461	189	20	increased	increase	VERB
fbem-20461	189	21	,	,	PUNCT
fbem-20461	189	22	but	but	CCONJ
fbem-20461	189	23	in	in	ADP
fbem-20461	189	24	fact	fact	NOUN
fbem-20461	189	25	,	,	PUNCT
fbem-20461	189	26	the	the	DET
fbem-20461	189	27	cost	cost	NOUN
fbem-20461	189	28	of	of	ADP
fbem-20461	189	29	financial	financial	ADJ
fbem-20461	189	30	fraud	fraud	NOUN
fbem-20461	189	31	is	be	AUX
fbem-20461	189	32	still	still	ADV
fbem-20461	189	33	far	far	ADV
fbem-20461	189	34	lower	low	ADJ
fbem-20461	189	35	than	than	ADP
fbem-20461	189	36	the	the	DET
fbem-20461	189	37	income	income	NOUN
fbem-20461	189	38	brought	bring	VERB
fbem-20461	189	39	by	by	ADP
fbem-20461	189	40	fraud	fraud	NOUN
fbem-20461	189	41	,	,	PUNCT
fbem-20461	189	42	so	so	SCONJ
fbem-20461	189	43	the	the	DET
fbem-20461	189	44	punishment	punishment	NOUN
fbem-20461	189	45	needs	need	VERB
fbem-20461	189	46	to	to	PART
fbem-20461	189	47	be	be	AUX
fbem-20461	189	48	further	far	ADV
fbem-20461	189	49	increased	increase	VERB
fbem-20461	189	50	.	.	PUNCT
fbem-20461	190	1	at	at	ADP
fbem-20461	190	2	the	the	DET
fbem-20461	190	3	same	same	ADJ
fbem-20461	190	4	time	time	NOUN
fbem-20461	190	5	,	,	PUNCT
fbem-20461	190	6	the	the	DET
fbem-20461	190	7	scope	scope	NOUN
fbem-20461	190	8	of	of	ADP
fbem-20461	190	9	punishment	punishment	NOUN
fbem-20461	190	10	should	should	AUX
fbem-20461	190	11	be	be	AUX
fbem-20461	190	12	increased	increase	VERB
fbem-20461	190	13	.	.	PUNCT
fbem-20461	191	1	once	once	SCONJ
fbem-20461	191	2	financial	financial	ADJ
fbem-20461	191	3	fraud	fraud	NOUN
fbem-20461	191	4	is	be	AUX
fbem-20461	191	5	revealed	reveal	VERB
fbem-20461	191	6	,	,	PUNCT
fbem-20461	191	7	all	all	DET
fbem-20461	191	8	companies	company	NOUN
fbem-20461	191	9	and	and	CCONJ
fbem-20461	191	10	actors	actor	NOUN
fbem-20461	191	11	involved	involve	VERB
fbem-20461	191	12	in	in	ADP
fbem-20461	191	13	financial	financial	ADJ
fbem-20461	191	14	fraud	fraud	NOUN
fbem-20461	191	15	,	,	PUNCT
fbem-20461	191	16	including	include	VERB
fbem-20461	191	17	accounting	accounting	NOUN
fbem-20461	191	18	firms	firm	NOUN
fbem-20461	191	19	,	,	PUNCT
fbem-20461	191	20	certified	certify	VERB
fbem-20461	191	21	public	public	ADJ
fbem-20461	191	22	accountants	accountant	NOUN
fbem-20461	191	23	,	,	PUNCT
fbem-20461	191	24	and	and	CCONJ
fbem-20461	191	25	upstream	upstream	ADJ
fbem-20461	191	26	or	or	CCONJ
fbem-20461	191	27	downstream	downstream	ADJ
fbem-20461	191	28	companies	company	NOUN
fbem-20461	191	29	of	of	ADP
fbem-20461	191	30	the	the	DET
fbem-20461	191	31	companies	company	NOUN
fbem-20461	191	32	involved	involve	VERB
fbem-20461	191	33	,	,	PUNCT
fbem-20461	191	34	are	be	AUX
fbem-20461	191	35	subject	subject	ADJ
fbem-20461	191	36	to	to	ADP
fbem-20461	191	37	severe	severe	ADJ
fbem-20461	191	38	penalties	penalty	NOUN
fbem-20461	191	39	.	.	PUNCT
fbem-20461	192	1	financial	financial	ADJ
fbem-20461	192	2	fraud	fraud	NOUN
fbem-20461	192	3	can	can	AUX
fbem-20461	192	4	be	be	AUX
fbem-20461	192	5	effectively	effectively	ADV
fbem-20461	192	6	prevented	prevent	VERB
fbem-20461	192	7	by	by	ADP
fbem-20461	192	8	reducing	reduce	VERB
fbem-20461	192	9	the	the	DET
fbem-20461	192	10	number	number	NOUN
fbem-20461	192	11	of	of	ADP
fbem-20461	192	12	colluding	collude	VERB
fbem-20461	192	13	or	or	CCONJ
fbem-20461	192	14	participating	participate	VERB
fbem-20461	192	15	companies	company	NOUN
fbem-20461	192	16	,	,	PUNCT
fbem-20461	192	17	strengthening	strengthen	VERB
fbem-20461	192	18	supervision	supervision	NOUN
fbem-20461	192	19	,	,	PUNCT
fbem-20461	192	20	and	and	CCONJ
fbem-20461	192	21	encouraging	encourage	VERB
fbem-20461	192	22	mutual	mutual	ADJ
fbem-20461	192	23	checks	check	NOUN
fbem-20461	192	24	and	and	CCONJ
fbem-20461	192	25	balances	balance	NOUN
fbem-20461	192	26	among	among	ADP
fbem-20461	192	27	companies	company	NOUN
fbem-20461	192	28	.	.	PUNCT
fbem-20461	193	1	5	5	X
fbem-20461	193	2	.	.	X
fbem-20461	193	3	conclusion	conclusion	NOUN
fbem-20461	193	4	and	and	CCONJ
fbem-20461	193	5	enlightenment	enlightenment	NOUN
fbem-20461	193	6	this	this	DET
fbem-20461	193	7	paper	paper	NOUN
fbem-20461	193	8	takes	take	VERB
fbem-20461	193	9	the	the	DET
fbem-20461	193	10	financial	financial	PROPN
fbem-20461	193	11	fraud	fraud	PROPN
fbem-20461	193	12	incident	incident	PROPN
fbem-20461	193	13	of	of	ADP
fbem-20461	193	14	zuojiang	zuojiang	PROPN
fbem-20461	193	15	technology	technology	PROPN
fbem-20461	193	16	in	in	ADP
fbem-20461	193	17	2023	2023	NUM
fbem-20461	193	18	as	as	ADP
fbem-20461	193	19	a	a	DET
fbem-20461	193	20	case	case	NOUN
fbem-20461	193	21	,	,	PUNCT
fbem-20461	193	22	and	and	CCONJ
fbem-20461	193	23	describes	describe	VERB
fbem-20461	193	24	the	the	DET
fbem-20461	193	25	origin	origin	NOUN
fbem-20461	193	26	and	and	CCONJ
fbem-20461	193	27	means	mean	NOUN
fbem-20461	193	28	of	of	ADP
fbem-20461	193	29	fraud	fraud	NOUN
fbem-20461	193	30	of	of	ADP
fbem-20461	193	31	zuojiang	zuojiang	PROPN
fbem-20461	193	32	technology	technology	PROPN
fbem-20461	193	33	case	case	NOUN
fbem-20461	193	34	.	.	PUNCT
fbem-20461	194	1	then	then	ADV
fbem-20461	194	2	,	,	PUNCT
fbem-20461	194	3	combining	combine	VERB
fbem-20461	194	4	with	with	ADP
fbem-20461	194	5	the	the	DET
fbem-20461	194	6	theory	theory	NOUN
fbem-20461	194	7	of	of	ADP
fbem-20461	194	8	fraud	fraud	NOUN
fbem-20461	194	9	risk	risk	NOUN
fbem-20461	194	10	factors	factor	NOUN
fbem-20461	194	11	,	,	PUNCT
fbem-20461	194	12	this	this	DET
fbem-20461	194	13	paper	paper	NOUN
fbem-20461	194	14	analyzes	analyze	VERB
fbem-20461	194	15	zuojiang	zuojiang	PROPN
fbem-20461	194	16	technology	technology	PROPN
fbem-20461	194	17	from	from	ADP
fbem-20461	194	18	five	five	NUM
fbem-20461	194	19	dimensions	dimension	NOUN
fbem-20461	194	20	:	:	PUNCT
fbem-20461	194	21	moral	moral	ADJ
fbem-20461	194	22	quality	quality	NOUN
fbem-20461	194	23	of	of	ADP
fbem-20461	194	24	enterprise	enterprise	NOUN
fbem-20461	194	25	personnel	personnel	NOUN
fbem-20461	194	26	,	,	PUNCT
fbem-20461	194	27	financial	financial	ADJ
fbem-20461	194	28	fraud	fraud	NOUN
fbem-20461	194	29	motivation	motivation	NOUN
fbem-20461	194	30	,	,	PUNCT
fbem-20461	194	31	fraud	fraud	NOUN
fbem-20461	194	32	opportunity	opportunity	NOUN
fbem-20461	194	33	,	,	PUNCT
fbem-20461	194	34	fraud	fraud	NOUN
fbem-20461	194	35	exposure	exposure	NOUN
fbem-20461	194	36	possibility	possibility	NOUN
fbem-20461	194	37	and	and	CCONJ
fbem-20461	194	38	punishment	punishment	NOUN
fbem-20461	194	39	degree	degree	NOUN
fbem-20461	194	40	,	,	PUNCT
fbem-20461	194	41	so	so	SCONJ
fbem-20461	194	42	as	as	SCONJ
fbem-20461	194	43	to	to	PART
fbem-20461	194	44	identify	identify	VERB
fbem-20461	194	45	the	the	DET
fbem-20461	194	46	specific	specific	ADJ
fbem-20461	194	47	fraud	fraud	NOUN
fbem-20461	194	48	risk	risk	NOUN
fbem-20461	194	49	factors	factor	NOUN
fbem-20461	194	50	of	of	ADP
fbem-20461	194	51	the	the	DET
fbem-20461	194	52	company	company	NOUN
fbem-20461	194	53	.	.	PUNCT
fbem-20461	195	1	at	at	ADP
fbem-20461	195	2	the	the	DET
fbem-20461	195	3	same	same	ADJ
fbem-20461	195	4	time	time	NOUN
fbem-20461	195	5	,	,	PUNCT
fbem-20461	195	6	in	in	ADP
fbem-20461	195	7	view	view	NOUN
fbem-20461	195	8	of	of	ADP
fbem-20461	195	9	the	the	DET
fbem-20461	195	10	current	current	ADJ
fbem-20461	195	11	situation	situation	NOUN
fbem-20461	195	12	of	of	ADP
fbem-20461	195	13	zuojiang	zuojiang	PROPN
fbem-20461	195	14	technology	technology	PROPN
fbem-20461	195	15	,	,	PUNCT
fbem-20461	195	16	some	some	DET
fbem-20461	195	17	suggestions	suggestion	NOUN
fbem-20461	195	18	on	on	ADP
fbem-20461	195	19	risk	risk	NOUN
fbem-20461	195	20	control	control	NOUN
fbem-20461	195	21	are	be	AUX
fbem-20461	195	22	put	put	VERB
fbem-20461	195	23	forward	forward	ADV
fbem-20461	195	24	:	:	PUNCT
fbem-20461	195	25	shaping	shape	VERB
fbem-20461	195	26	corporate	corporate	ADJ
fbem-20461	195	27	culture	culture	NOUN
fbem-20461	195	28	,	,	PUNCT
fbem-20461	195	29	strengthening	strengthen	VERB
fbem-20461	195	30	business	business	NOUN
fbem-20461	195	31	ethics	ethic	NOUN
fbem-20461	195	32	,	,	PUNCT
fbem-20461	195	33	improving	improve	VERB
fbem-20461	195	34	corporate	corporate	ADJ
fbem-20461	195	35	governance	governance	NOUN
fbem-20461	195	36	,	,	PUNCT
fbem-20461	195	37	improving	improve	VERB
fbem-20461	195	38	internal	internal	ADJ
fbem-20461	195	39	control	control	NOUN
fbem-20461	195	40	system	system	NOUN
fbem-20461	195	41	,	,	PUNCT
fbem-20461	195	42	increasing	increase	VERB
fbem-20461	195	43	penalties	penalty	NOUN
fbem-20461	195	44	,	,	PUNCT
fbem-20461	195	45	and	and	CCONJ
fbem-20461	195	46	increasing	increase	VERB
fbem-20461	195	47	the	the	DET
fbem-20461	195	48	cost	cost	NOUN
fbem-20461	195	49	of	of	ADP
fbem-20461	195	50	fraud	fraud	NOUN
fbem-20461	195	51	.	.	PUNCT
fbem-20461	196	1	the	the	DET
fbem-20461	196	2	problem	problem	NOUN
fbem-20461	196	3	of	of	ADP
fbem-20461	196	4	financial	financial	ADJ
fbem-20461	196	5	fraud	fraud	NOUN
fbem-20461	196	6	in	in	ADP
fbem-20461	196	7	enterprises	enterprise	NOUN
fbem-20461	196	8	has	have	AUX
fbem-20461	196	9	been	be	AUX
fbem-20461	196	10	in	in	ADP
fbem-20461	196	11	the	the	DET
fbem-20461	196	12	capital	capital	NOUN
fbem-20461	196	13	market	market	NOUN
fbem-20461	196	14	for	for	ADP
fbem-20461	196	15	a	a	DET
fbem-20461	196	16	long	long	ADJ
fbem-20461	196	17	time	time	NOUN
fbem-20461	196	18	,	,	PUNCT
fbem-20461	196	19	and	and	CCONJ
fbem-20461	196	20	it	it	PRON
fbem-20461	196	21	needs	need	VERB
fbem-20461	196	22	the	the	DET
fbem-20461	196	23	participation	participation	NOUN
fbem-20461	196	24	of	of	ADP
fbem-20461	196	25	the	the	DET
fbem-20461	196	26	whole	whole	ADJ
fbem-20461	196	27	society	society	NOUN
fbem-20461	196	28	to	to	PART
fbem-20461	196	29	overcome	overcome	VERB
fbem-20461	196	30	this	this	DET
fbem-20461	196	31	problem	problem	NOUN
fbem-20461	196	32	.	.	PUNCT
fbem-20461	197	1	with	with	ADP
fbem-20461	197	2	the	the	DET
fbem-20461	197	3	innovation	innovation	NOUN
fbem-20461	197	4	and	and	CCONJ
fbem-20461	197	5	changes	change	NOUN
fbem-20461	197	6	in	in	ADP
fbem-20461	197	7	the	the	DET
fbem-20461	197	8	industry	industry	NOUN
fbem-20461	197	9	,	,	PUNCT
fbem-20461	197	10	relevant	relevant	ADJ
fbem-20461	197	11	policy	policy	NOUN
fbem-20461	197	12	documents	document	NOUN
fbem-20461	197	13	,	,	PUNCT
fbem-20461	197	14	laws	law	NOUN
fbem-20461	197	15	and	and	CCONJ
fbem-20461	197	16	regulations	regulation	NOUN
fbem-20461	197	17	are	be	AUX
fbem-20461	197	18	constantly	constantly	ADV
fbem-20461	197	19	being	be	AUX
fbem-20461	197	20	implemented	implement	VERB
fbem-20461	197	21	,	,	PUNCT
fbem-20461	197	22	and	and	CCONJ
fbem-20461	197	23	the	the	DET
fbem-20461	197	24	perspective	perspective	NOUN
fbem-20461	197	25	of	of	ADP
fbem-20461	197	26	studying	study	VERB
fbem-20461	197	27	financial	financial	ADJ
fbem-20461	197	28	fraud	fraud	NOUN
fbem-20461	197	29	needs	need	VERB
fbem-20461	197	30	to	to	PART
fbem-20461	197	31	be	be	AUX
fbem-20461	197	32	constantly	constantly	ADV
fbem-20461	197	33	updated	update	VERB
fbem-20461	197	34	and	and	CCONJ
fbem-20461	197	35	broadened	broaden	VERB
fbem-20461	197	36	.	.	PUNCT
fbem-20461	198	1	i	i	PRON
fbem-20461	198	2	have	have	VERB
fbem-20461	198	3	certain	certain	ADJ
fbem-20461	198	4	limitations	limitation	NOUN
fbem-20461	198	5	in	in	ADP
fbem-20461	198	6	thinking	thinking	NOUN
fbem-20461	198	7	and	and	CCONJ
fbem-20461	198	8	analyzing	analyze	VERB
fbem-20461	198	9	problems	problem	NOUN
fbem-20461	198	10	.	.	PUNCT
fbem-20461	199	1	i	i	PRON
fbem-20461	199	2	hope	hope	VERB
fbem-20461	199	3	this	this	DET
fbem-20461	199	4	paper	paper	NOUN
fbem-20461	199	5	can	can	AUX
fbem-20461	199	6	arouse	arouse	VERB
fbem-20461	199	7	the	the	DET
fbem-20461	199	8	attention	attention	NOUN
fbem-20461	199	9	and	and	CCONJ
fbem-20461	199	10	attention	attention	NOUN
fbem-20461	199	11	of	of	ADP
fbem-20461	199	12	scholars	scholar	NOUN
fbem-20461	199	13	in	in	ADP
fbem-20461	199	14	related	related	ADJ
fbem-20461	199	15	fields	field	NOUN
fbem-20461	199	16	to	to	ADP
fbem-20461	199	17	financial	financial	ADJ
fbem-20461	199	18	fraud	fraud	NOUN
fbem-20461	199	19	in	in	ADP
fbem-20461	199	20	the	the	DET
fbem-20461	199	21	capital	capital	NOUN
fbem-20461	199	22	market	market	NOUN
fbem-20461	199	23	,	,	PUNCT
fbem-20461	199	24	and	and	CCONJ
fbem-20461	199	25	promote	promote	VERB
fbem-20461	199	26	the	the	DET
fbem-20461	199	27	healthy	healthy	ADJ
fbem-20461	199	28	and	and	CCONJ
fbem-20461	199	29	orderly	orderly	ADJ
fbem-20461	199	30	development	development	NOUN
fbem-20461	199	31	of	of	ADP
fbem-20461	199	32	the	the	DET
fbem-20461	199	33	capital	capital	NOUN
fbem-20461	199	34	market	market	NOUN
fbem-20461	199	35	.	.	PUNCT
fbem-20461	200	1	references	reference	NOUN
fbem-20461	200	2	[	[	X
fbem-20461	200	3	1	1	NUM
fbem-20461	200	4	]	]	X
fbem-20461	200	5	ministry	ministry	PROPN
fbem-20461	200	6	of	of	ADP
fbem-20461	200	7	finance	finance	NOUN
fbem-20461	200	8	of	of	ADP
fbem-20461	200	9	the	the	DET
fbem-20461	200	10	people	people	NOUN
fbem-20461	200	11	's	's	PART
fbem-20461	200	12	republic	republic	NOUN
fbem-20461	200	13	of	of	ADP
fbem-20461	200	14	china	china	PROPN
fbem-20461	200	15	.	.	PUNCT
fbem-20461	201	1	auditing	auditing	NOUN
fbem-20461	201	2	standards	standard	NOUN
fbem-20461	201	3	for	for	ADP
fbem-20461	201	4	certified	certified	ADJ
fbem-20461	201	5	public	public	ADJ
fbem-20461	201	6	accountants	accountant	NOUN
fbem-20461	201	7	of	of	ADP
fbem-20461	201	8	china	china	PROPN
fbem-20461	202	1	no	no	PROPN
fbem-20461	202	2	.	.	PROPN
fbem-20461	202	3	1141	1141	NUM
fbem-20461	202	4	-liability	-liability	NOUN
fbem-20461	202	5	related	relate	VERB
fbem-20461	202	6	to	to	PART
fbem-20461	202	7	fraud	fraud	VERB
fbem-20461	202	8	in	in	ADP
fbem-20461	202	9	the	the	DET
fbem-20461	202	10	audit	audit	NOUN
fbem-20461	202	11	of	of	ADP
fbem-20461	202	12	financial	financial	ADJ
fbem-20461	202	13	statements	statement	NOUN
fbem-20461	202	14	[	[	X
fbem-20461	202	15	m	m	X
fbem-20461	202	16	]	]	X
fbem-20461	202	17	.	.	PUNCT
fbem-20461	203	1	beijing	beijing	PROPN
fbem-20461	203	2	:	:	PUNCT
fbem-20461	203	3	china	china	PROPN
fbem-20461	203	4	financial	financial	ADJ
fbem-20461	203	5	and	and	CCONJ
fbem-20461	203	6	economic	economic	ADJ
fbem-20461	203	7	press	press	NOUN
fbem-20461	203	8	,	,	PUNCT
fbem-20461	203	9	2010	2010	NUM
fbem-20461	203	10	.	.	PUNCT
fbem-20461	204	1	[	[	X
fbem-20461	204	2	2	2	NUM
fbem-20461	204	3	]	]	X
fbem-20461	204	4	chen	chen	PROPN
fbem-20461	204	5	jiasheng	jiasheng	PROPN
fbem-20461	204	6	.	.	PUNCT
fbem-20461	205	1	research	research	NOUN
fbem-20461	205	2	on	on	ADP
fbem-20461	205	3	financial	financial	ADJ
fbem-20461	205	4	fraud	fraud	NOUN
fbem-20461	205	5	game	game	NOUN
fbem-20461	205	6	among	among	ADP
fbem-20461	205	7	listed	list	VERB
fbem-20461	205	8	companies	company	NOUN
fbem-20461	205	9	,	,	PUNCT
fbem-20461	205	10	auditors	auditor	NOUN
fbem-20461	205	11	and	and	CCONJ
fbem-20461	205	12	regulators	regulator	NOUN
fbem-20461	206	1	[	[	X
fbem-20461	206	2	j	j	X
fbem-20461	206	3	]	]	X
fbem-20461	206	4	.	.	PUNCT
fbem-20461	207	1	audit	audit	NOUN
fbem-20461	207	2	research	research	NOUN
fbem-20461	207	3	,	,	PUNCT
fbem-20461	207	4	2014	2014	NUM
fbem-20461	207	5	,	,	PUNCT
fbem-20461	207	6	(	(	PUNCT
fbem-20461	207	7	04	04	NUM
fbem-20461	207	8	):	):	PUNCT
fbem-20461	207	9	89	89	NUM
fbem-20461	207	10	-	-	SYM
fbem-20461	207	11	96	96	NUM
fbem-20461	207	12	.	.	PUNCT
fbem-20461	208	1	[	[	X
fbem-20461	208	2	3	3	NUM
fbem-20461	208	3	]	]	X
fbem-20461	208	4	wen	wen	PROPN
fbem-20461	208	5	bingzhou	bingzhou	PROPN
fbem-20461	208	6	,	,	PUNCT
fbem-20461	208	7	jiao	jiao	PROPN
fbem-20461	208	8	shaojie	shaojie	PROPN
fbem-20461	208	9	.	.	PUNCT
fbem-20461	209	1	profit	profit	NOUN
fbem-20461	209	2	driving	driving	NOUN
fbem-20461	209	3	,	,	PUNCT
fbem-20461	209	4	intermediary	intermediary	ADJ
fbem-20461	209	5	endorsement	endorsement	NOUN
fbem-20461	209	6	and	and	CCONJ
fbem-20461	209	7	financial	financial	ADJ
fbem-20461	209	8	fraud	fraud	NOUN
fbem-20461	209	9	of	of	ADP
fbem-20461	209	10	listed	list	VERB
fbem-20461	209	11	companies	company	NOUN
fbem-20461	209	12	:	:	PUNCT
fbem-20461	209	13	based	base	VERB
fbem-20461	209	14	on	on	ADP
fbem-20461	209	15	the	the	DET
fbem-20461	209	16	punishment	punishment	NOUN
fbem-20461	209	17	notice	notice	NOUN
fbem-20461	209	18	of	of	ADP
fbem-20461	209	19	china	china	PROPN
fbem-20461	209	20	securities	securities	PROPN
fbem-20461	209	21	regulatory	regulatory	PROPN
fbem-20461	209	22	commission	commission	PROPN
fbem-20461	209	23	from	from	ADP
fbem-20461	209	24	2008	2008	NUM
fbem-20461	209	25	to	to	ADP
fbem-20461	209	26	2017	2017	NUM
fbem-20461	209	27	[	[	X
fbem-20461	209	28	j	j	X
fbem-20461	209	29	]	]	X
fbem-20461	209	30	.	.	PUNCT
fbem-20461	210	1	journal	journal	PROPN
fbem-20461	210	2	of	of	ADP
fbem-20461	210	3	finance	finance	NOUN
fbem-20461	210	4	and	and	CCONJ
fbem-20461	210	5	accounting,2020,(23):96	accounting,2020,(23):96	NOUN
fbem-20461	210	6	-	-	SYM
fbem-20461	210	7	100	100	NUM
fbem-20461	210	8	.	.	PUNCT
fbem-20461	211	1	[	[	X
fbem-20461	211	2	4	4	X
fbem-20461	211	3	]	]	X
fbem-20461	211	4	lu	lu	PROPN
fbem-20461	211	5	xin	xin	PROPN
fbem-20461	211	6	,	,	PUNCT
fbem-20461	211	7	li	li	PROPN
fbem-20461	211	8	huimin	huimin	PROPN
fbem-20461	211	9	,	,	PUNCT
fbem-20461	211	10	chen	chen	PROPN
fbem-20461	211	11	shuohui	shuohui	PROPN
fbem-20461	211	12	.	.	PROPN
fbem-20461	211	13	research	research	NOUN
fbem-20461	211	14	on	on	ADP
fbem-20461	211	15	executive	executive	ADJ
fbem-20461	211	16	background	background	NOUN
fbem-20461	211	17	characteristics	characteristic	NOUN
fbem-20461	211	18	and	and	CCONJ
fbem-20461	211	19	financial	financial	ADJ
fbem-20461	211	20	fraud	fraud	NOUN
fbem-20461	211	21	:	:	PUNCT
fbem-20461	211	22	based	base	VERB
fbem-20461	211	23	on	on	ADP
fbem-20461	211	24	empirical	empirical	ADJ
fbem-20461	211	25	data	datum	NOUN
fbem-20461	211	26	of	of	ADP
fbem-20461	211	27	listed	list	VERB
fbem-20461	211	28	companies	company	NOUN
fbem-20461	211	29	in	in	ADP
fbem-20461	211	30	china	china	PROPN
fbem-20461	212	1	[	[	X
fbem-20461	212	2	j	j	X
fbem-20461	212	3	]	]	X
fbem-20461	212	4	.	.	PUNCT
fbem-20461	213	1	audit	audit	NOUN
fbem-20461	213	2	and	and	CCONJ
fbem-20461	213	3	economic	economic	PROPN
fbem-20461	213	4	research,2015,30(06):58	research,2015,30(06):58	PROPN
fbem-20461	213	5	-	-	PUNCT
fbem-20461	213	6	68	68	NUM
fbem-20461	213	7	.	.	PUNCT
fbem-20461	214	1	[	[	X
fbem-20461	214	2	5	5	NUM
fbem-20461	214	3	]	]	PUNCT
fbem-20461	214	4	miao	miao	NOUN
fbem-20461	214	5	aihong	aihong	NOUN
fbem-20461	214	6	.	.	PUNCT
fbem-20461	215	1	research	research	NOUN
fbem-20461	215	2	on	on	ADP
fbem-20461	215	3	financial	financial	ADJ
fbem-20461	215	4	fraud	fraud	NOUN
fbem-20461	215	5	governance	governance	NOUN
fbem-20461	215	6	of	of	ADP
fbem-20461	215	7	listed	list	VERB
fbem-20461	215	8	companies	company	NOUN
fbem-20461	215	9	based	base	VERB
fbem-20461	215	10	on	on	ADP
fbem-20461	215	11	fraud	fraud	NOUN
fbem-20461	215	12	risk	risk	NOUN
fbem-20461	215	13	factor	factor	NOUN
fbem-20461	215	14	theory	theory	NOUN
fbem-20461	215	15	-a	-a	PART
fbem-20461	215	16	case	case	NOUN
fbem-20461	215	17	study	study	NOUN
fbem-20461	215	18	of	of	ADP
fbem-20461	215	19	erkang	erkang	PROPN
fbem-20461	215	20	pharmaceutical	pharmaceutical	PROPN
fbem-20461	216	1	[	[	X
fbem-20461	216	2	j	j	X
fbem-20461	216	3	]	]	X
fbem-20461	216	4	.	.	PUNCT
fbem-20461	217	1	journal	journal	PROPN
fbem-20461	217	2	of	of	ADP
fbem-20461	217	3	finance	finance	NOUN
fbem-20461	217	4	and	and	CCONJ
fbem-20461	217	5	accounting,2020,(20):100	accounting,2020,(20):100	PROPN
fbem-20461	217	6	-	-	PUNCT
fbem-20461	217	7	103	103	NUM
fbem-20461	217	8	.	.	PUNCT
fbem-20461	218	1	[	[	X
fbem-20461	218	2	6	6	NUM
fbem-20461	218	3	]	]	X
fbem-20461	218	4	jia	jia	PROPN
fbem-20461	218	5	jingni	jingni	PROPN
fbem-20461	218	6	,	,	PUNCT
fbem-20461	218	7	zhou	zhou	PROPN
fbem-20461	218	8	zheng	zheng	PROPN
fbem-20461	218	9	.	.	PUNCT
fbem-20461	219	1	research	research	NOUN
fbem-20461	219	2	on	on	ADP
fbem-20461	219	3	motivation	motivation	NOUN
fbem-20461	219	4	and	and	CCONJ
fbem-20461	219	5	countermeasures	countermeasure	NOUN
fbem-20461	219	6	of	of	ADP
fbem-20461	219	7	financial	financial	ADJ
fbem-20461	219	8	fraud	fraud	NOUN
fbem-20461	219	9	in	in	ADP
fbem-20461	219	10	listed	list	VERB
fbem-20461	219	11	companies	company	NOUN
fbem-20461	219	12	:	:	PUNCT
fbem-20461	219	13	based	base	VERB
fbem-20461	219	14	on	on	ADP
fbem-20461	219	15	risk	risk	NOUN
fbem-20461	219	16	factor	factor	NOUN
fbem-20461	219	17	theory	theory	NOUN
fbem-20461	219	18	[	[	X
fbem-20461	219	19	j	j	X
fbem-20461	219	20	]	]	X
fbem-20461	219	21	.	.	PUNCT
fbem-20461	220	1	finance	finance	NOUN
fbem-20461	220	2	and	and	CCONJ
fbem-20461	220	3	accounting	accounting	NOUN
fbem-20461	220	4	learning	learning	NOUN
fbem-20461	220	5	,	,	PUNCT
fbem-20461	220	6	2020,(16):35	2020,(16):35	NOUN
fbem-20461	220	7	-	-	PUNCT
fbem-20461	220	8	36	36	NUM
fbem-20461	220	9	.	.	PUNCT
fbem-20461	221	1	[	[	X
fbem-20461	221	2	7	7	X
fbem-20461	221	3	]	]	SYM
fbem-20461	221	4	li	li	PROPN
fbem-20461	221	5	pengtao	pengtao	PROPN
fbem-20461	221	6	.	.	PUNCT
fbem-20461	222	1	analysis	analysis	NOUN
fbem-20461	222	2	of	of	ADP
fbem-20461	222	3	luckin	luckin	ADJ
fbem-20461	222	4	coffee	coffee	NOUN
fbem-20461	222	5	's	's	PART
fbem-20461	222	6	financial	financial	ADJ
fbem-20461	222	7	fraud	fraud	NOUN
fbem-20461	222	8	case	case	NOUN
fbem-20461	222	9	-	-	PUNCT
fbem-20461	222	10	based	base	VERB
fbem-20461	222	11	on	on	ADP
fbem-20461	222	12	gone	go	VERB
fbem-20461	222	13	theory	theory	NOUN
fbem-20461	222	14	[	[	X
fbem-20461	222	15	j	j	X
fbem-20461	222	16	]	]	X
fbem-20461	222	17	.	.	PUNCT
fbem-20461	223	1	time	time	PROPN
fbem-20461	223	2	finance,2020,(34):32	finance,2020,(34):32	PROPN
fbem-20461	223	3	-	-	PUNCT
fbem-20461	223	4	34	34	NUM
fbem-20461	223	5	.	.	PUNCT
fbem-20461	224	1	[	[	X
fbem-20461	224	2	8	8	NUM
fbem-20461	224	3	]	]	X
fbem-20461	224	4	lin	lin	PROPN
fbem-20461	224	5	zhonggao	zhonggao	PROPN
fbem-20461	224	6	,	,	PUNCT
fbem-20461	224	7	chu	chu	PROPN
fbem-20461	224	8	jiao	jiao	PROPN
fbem-20461	224	9	jiao	jiao	PROPN
fbem-20461	224	10	.	.	PUNCT
fbem-20461	225	1	the	the	DET
fbem-20461	225	2	transmission	transmission	NOUN
fbem-20461	225	3	effect	effect	NOUN
fbem-20461	225	4	of	of	ADP
fbem-20461	225	5	internal	internal	ADJ
fbem-20461	225	6	control	control	NOUN
fbem-20461	225	7	on	on	ADP
fbem-20461	225	8	ownership	ownership	NOUN
fbem-20461	225	9	structure	structure	NOUN
fbem-20461	225	10	and	and	CCONJ
fbem-20461	225	11	earnings	earning	NOUN
fbem-20461	225	12	quality	quality	NOUN
fbem-20461	226	1	[	[	X
fbem-20461	226	2	j	j	X
fbem-20461	226	3	]	]	X
fbem-20461	226	4	.	.	PUNCT
fbem-20461	227	1	taxation	taxation	NOUN
fbem-20461	227	2	and	and	CCONJ
fbem-20461	227	3	economics,2012,(06):1	economics,2012,(06):1	NOUN
fbem-20461	227	4	-	-	PUNCT
fbem-20461	227	5	11	11	NUM
fbem-20461	227	6	.	.	PUNCT
fbem-20461	228	1	[	[	X
fbem-20461	228	2	9	9	NUM
fbem-20461	228	3	]	]	X
fbem-20461	228	4	lin	lin	PROPN
fbem-20461	228	5	zhonggao	zhonggao	PROPN
fbem-20461	228	6	,	,	PUNCT
fbem-20461	228	7	xu	xu	PROPN
fbem-20461	228	8	hong	hong	PROPN
fbem-20461	228	9	,	,	PUNCT
fbem-20461	228	10	tang	tang	PROPN
fbem-20461	228	11	liang	liang	PROPN
fbem-20461	228	12	.	.	PUNCT
fbem-20461	228	13	ownership	ownership	NOUN
fbem-20461	228	14	structure	structure	NOUN
fbem-20461	228	15	,	,	PUNCT
fbem-20461	228	16	internal	internal	ADJ
fbem-20461	228	17	control	control	NOUN
fbem-20461	228	18	information	information	NOUN
fbem-20461	228	19	disclosure	disclosure	NOUN
fbem-20461	228	20	and	and	CCONJ
fbem-20461	228	21	corporate	corporate	ADJ
fbem-20461	228	22	value	value	NOUN
fbem-20461	228	23	:	:	PUNCT
fbem-20461	228	24	empirical	empirical	ADJ
fbem-20461	228	25	evidence	evidence	NOUN
fbem-20461	228	26	from	from	ADP
fbem-20461	228	27	listed	list	VERB
fbem-20461	228	28	companies	company	NOUN
fbem-20461	228	29	in	in	ADP
fbem-20461	228	30	shanghai	shanghai	PROPN
fbem-20461	228	31	and	and	CCONJ
fbem-20461	228	32	132	132	NUM
fbem-20461	228	33	shenzhen	shenzhen	PROPN
fbem-20461	229	1	[	[	X
fbem-20461	229	2	j	j	X
fbem-20461	229	3	]	]	X
fbem-20461	229	4	.	.	PUNCT
fbem-20461	230	1	journal	journal	PROPN
fbem-20461	230	2	of	of	ADP
fbem-20461	230	3	finance	finance	NOUN
fbem-20461	230	4	and	and	CCONJ
fbem-20461	230	5	economics,2009,(01):6874	economics,2009,(01):6874	PROPN
fbem-20461	230	6	.	.	PUNCT
fbem-20461	231	1	[	[	X
fbem-20461	231	2	10	10	NUM
fbem-20461	231	3	]	]	X
fbem-20461	231	4	wen	wen	PROPN
fbem-20461	231	5	bingzhou	bingzhou	PROPN
fbem-20461	231	6	,	,	PUNCT
fbem-20461	231	7	jiao	jiao	PROPN
fbem-20461	231	8	shaojie	shaojie	PROPN
fbem-20461	231	9	.	.	PUNCT
fbem-20461	232	1	profit	profit	NOUN
fbem-20461	232	2	driving	driving	NOUN
fbem-20461	232	3	,	,	PUNCT
fbem-20461	232	4	intermediary	intermediary	ADJ
fbem-20461	232	5	endorsement	endorsement	NOUN
fbem-20461	232	6	and	and	CCONJ
fbem-20461	232	7	financial	financial	ADJ
fbem-20461	232	8	fraud	fraud	NOUN
fbem-20461	232	9	of	of	ADP
fbem-20461	232	10	listed	list	VERB
fbem-20461	232	11	companies	company	NOUN
fbem-20461	232	12	:	:	PUNCT
fbem-20461	232	13	based	base	VERB
fbem-20461	232	14	on	on	ADP
fbem-20461	232	15	the	the	DET
fbem-20461	232	16	punishment	punishment	NOUN
fbem-20461	232	17	notice	notice	NOUN
fbem-20461	232	18	of	of	ADP
fbem-20461	232	19	china	china	PROPN
fbem-20461	232	20	securities	securities	PROPN
fbem-20461	232	21	regulatory	regulatory	PROPN
fbem-20461	232	22	commission	commission	PROPN
fbem-20461	232	23	from	from	ADP
fbem-20461	232	24	2008	2008	NUM
fbem-20461	232	25	to	to	ADP
fbem-20461	232	26	2017	2017	NUM
fbem-20461	232	27	[	[	X
fbem-20461	232	28	j	j	X
fbem-20461	232	29	]	]	X
fbem-20461	232	30	.	.	PUNCT
fbem-20461	233	1	journal	journal	PROPN
fbem-20461	233	2	of	of	ADP
fbem-20461	233	3	finance	finance	NOUN
fbem-20461	233	4	and	and	CCONJ
fbem-20461	233	5	accounting,2020,(23):96	accounting,2020,(23):96	NOUN
fbem-20461	233	6	-	-	SYM
fbem-20461	233	7	100	100	NUM
fbem-20461	233	8	.	.	PUNCT
fbem-20461	234	1	[	[	X
fbem-20461	234	2	11	11	NUM
fbem-20461	234	3	]	]	X
fbem-20461	234	4	lu	lu	PROPN
fbem-20461	234	5	tao	tao	PROPN
fbem-20461	234	6	.	.	PUNCT
fbem-20461	235	1	research	research	NOUN
fbem-20461	235	2	on	on	ADP
fbem-20461	235	3	identification	identification	NOUN
fbem-20461	235	4	and	and	CCONJ
fbem-20461	235	5	supervision	supervision	NOUN
fbem-20461	235	6	of	of	ADP
fbem-20461	235	7	financial	financial	ADJ
fbem-20461	235	8	reporting	reporting	NOUN
fbem-20461	235	9	fraud	fraud	NOUN
fbem-20461	235	10	of	of	ADP
fbem-20461	235	11	listed	list	VERB
fbem-20461	235	12	companies	company	NOUN
fbem-20461	235	13	in	in	ADP
fbem-20461	235	14	china	china	PROPN
fbem-20461	236	1	[	[	X
fbem-20461	236	2	d	d	X
fbem-20461	236	3	]	]	PUNCT
fbem-20461	236	4	.	.	PUNCT
fbem-20461	237	1	dongbei	dongbei	PROPN
fbem-20461	237	2	university	university	PROPN
fbem-20461	237	3	of	of	ADP
fbem-20461	237	4	finance	finance	NOUN
fbem-20461	237	5	and	and	CCONJ
fbem-20461	237	6	economics,2013	economics,2013	PROPN
fbem-20461	237	7	.	.	PUNCT