id	sid	tid	token	lemma	pos
fbem-218	1	1	frontiers	frontier	NOUN
fbem-218	1	2	in	in	ADP
fbem-218	1	3	business	business	NOUN
fbem-218	1	4	,	,	PUNCT
fbem-218	1	5	economics	economic	NOUN
fbem-218	1	6	and	and	CCONJ
fbem-218	1	7	management	management	NOUN
fbem-218	1	8	issn	issn	PROPN
fbem-218	1	9	:	:	PUNCT
fbem-218	1	10	2766	2766	NUM
fbem-218	1	11	-	-	PUNCT
fbem-218	1	12	824x	824x	NUM
fbem-218	1	13	|	|	ADJ
fbem-218	1	14	vol	vol	NOUN
fbem-218	1	15	.	.	PROPN
fbem-218	2	1	2	2	NUM
fbem-218	2	2	,	,	PUNCT
fbem-218	2	3	no	no	INTJ
fbem-218	2	4	.	.	NOUN
fbem-218	2	5	3	3	NUM
fbem-218	2	6	,	,	PUNCT
fbem-218	2	7	2021	2021	NUM
fbem-218	2	8	136	136	NUM
fbem-218	2	9	citic	citic	PROPN
fbem-218	2	10	guoan	guoan	PROPN
fbem-218	2	11	financial	financial	PROPN
fbem-218	2	12	fraud	fraud	NOUN
fbem-218	2	13	case	case	NOUN
fbem-218	2	14	analysis	analysis	NOUN
fbem-218	2	15	-reflections	-reflection	NOUN
fbem-218	2	16	on	on	ADP
fbem-218	2	17	business	business	NOUN
fbem-218	2	18	ethics	ethic	NOUN
fbem-218	2	19	and	and	CCONJ
fbem-218	2	20	accounting	account	VERB
fbem-218	2	21	professional	professional	ADJ
fbem-218	2	22	ethics	ethic	NOUN
fbem-218	2	23	rui	rui	PROPN
fbem-218	2	24	deng1	deng1	PROPN
fbem-218	2	25	,	,	PUNCT
fbem-218	2	26	*	*	PROPN
fbem-218	2	27	,	,	PUNCT
fbem-218	2	28	liang	liang	PROPN
fbem-218	2	29	mao2	mao2	PROPN
fbem-218	2	30	1management	1management	PROPN
fbem-218	2	31	institute	institute	PROPN
fbem-218	2	32	,	,	PUNCT
fbem-218	2	33	sichuan	sichuan	PROPN
fbem-218	2	34	university	university	PROPN
fbem-218	2	35	of	of	ADP
fbem-218	2	36	science	science	NOUN
fbem-218	2	37	and	and	CCONJ
fbem-218	2	38	engineering	engineering	NOUN
fbem-218	2	39	,	,	PUNCT
fbem-218	2	40	yibin	yibin	PROPN
fbem-218	2	41	,	,	PUNCT
fbem-218	2	42	644005	644005	NUM
fbem-218	2	43	,	,	PUNCT
fbem-218	2	44	china	china	PROPN
fbem-218	2	45	2management	2management	PROPN
fbem-218	2	46	institute	institute	PROPN
fbem-218	2	47	,	,	PUNCT
fbem-218	2	48	associate	associate	NOUN
fbem-218	2	49	professor	professor	NOUN
fbem-218	2	50	,	,	PUNCT
fbem-218	2	51	sichuan	sichuan	PROPN
fbem-218	2	52	university	university	PROPN
fbem-218	2	53	of	of	ADP
fbem-218	2	54	science	science	NOUN
fbem-218	2	55	and	and	CCONJ
fbem-218	2	56	engineering	engineering	NOUN
fbem-218	2	57	,	,	PUNCT
fbem-218	2	58	yibin	yibin	PROPN
fbem-218	2	59	,	,	PUNCT
fbem-218	2	60	644005	644005	NUM
fbem-218	2	61	,	,	PUNCT
fbem-218	2	62	china	china	PROPN
fbem-218	2	63	abstract	abstract	NOUN
fbem-218	2	64	:	:	PUNCT
fbem-218	2	65	with	with	ADP
fbem-218	2	66	the	the	DET
fbem-218	2	67	diversified	diversify	VERB
fbem-218	2	68	development	development	NOUN
fbem-218	2	69	of	of	ADP
fbem-218	2	70	contemporary	contemporary	PROPN
fbem-218	2	71	china	china	PROPN
fbem-218	2	72	'	'	PART
fbem-218	2	73	s	s	PROPN
fbem-218	2	74	economy	economy	NOUN
fbem-218	2	75	,	,	PUNCT
fbem-218	2	76	the	the	DET
fbem-218	2	77	rapid	rapid	ADJ
fbem-218	2	78	growth	growth	NOUN
fbem-218	2	79	of	of	ADP
fbem-218	2	80	high	high	ADJ
fbem-218	2	81	-	-	PUNCT
fbem-218	2	82	quality	quality	NOUN
fbem-218	2	83	economy	economy	NOUN
fbem-218	2	84	,	,	PUNCT
fbem-218	2	85	but	but	CCONJ
fbem-218	2	86	fraud	fraud	NOUN
fbem-218	2	87	occurs	occur	VERB
fbem-218	2	88	frequently	frequently	ADV
fbem-218	2	89	,	,	PUNCT
fbem-218	2	90	emerge	emerge	VERB
fbem-218	2	91	in	in	ADP
fbem-218	2	92	endlessly	endlessly	ADV
fbem-218	2	93	.	.	PUNCT
fbem-218	3	1	this	this	DET
fbem-218	3	2	paper	paper	NOUN
fbem-218	3	3	introduces	introduce	VERB
fbem-218	3	4	the	the	DET
fbem-218	3	5	theoretical	theoretical	ADJ
fbem-218	3	6	knowledge	knowledge	NOUN
fbem-218	3	7	,	,	PUNCT
fbem-218	3	8	reviews	review	VERB
fbem-218	3	9	the	the	DET
fbem-218	3	10	case	case	NOUN
fbem-218	3	11	of	of	ADP
fbem-218	3	12	citic	citic	ADJ
fbem-218	3	13	guoan	guoan	NOUN
fbem-218	3	14	,	,	PUNCT
fbem-218	3	15	and	and	CCONJ
fbem-218	3	16	expounds	expound	VERB
fbem-218	3	17	the	the	DET
fbem-218	3	18	background	background	NOUN
fbem-218	3	19	and	and	CCONJ
fbem-218	3	20	fraud	fraud	NOUN
fbem-218	3	21	situation	situation	NOUN
fbem-218	3	22	of	of	ADP
fbem-218	3	23	the	the	DET
fbem-218	3	24	company	company	NOUN
fbem-218	3	25	.	.	PUNCT
fbem-218	4	1	then	then	ADV
fbem-218	4	2	through	through	ADP
fbem-218	4	3	the	the	DET
fbem-218	4	4	analysis	analysis	NOUN
fbem-218	4	5	of	of	ADP
fbem-218	4	6	citic	citic	ADJ
fbem-218	4	7	guoan	guoan	PROPN
fbem-218	4	8	'	'	PART
fbem-218	4	9	s	s	PROPN
fbem-218	4	10	financial	financial	ADJ
fbem-218	4	11	fraud	fraud	NOUN
fbem-218	4	12	cases	case	NOUN
fbem-218	4	13	of	of	ADP
fbem-218	4	14	a	a	DET
fbem-218	4	15	-	-	PUNCT
fbem-218	4	16	share	share	NOUN
fbem-218	4	17	listed	list	VERB
fbem-218	4	18	companies	company	NOUN
fbem-218	4	19	for	for	ADP
fbem-218	4	20	seven	seven	NUM
fbem-218	4	21	consecutive	consecutive	ADJ
fbem-218	4	22	years	year	NOUN
fbem-218	4	23	,	,	PUNCT
fbem-218	4	24	this	this	DET
fbem-218	4	25	paper	paper	NOUN
fbem-218	4	26	comprehensively	comprehensively	ADV
fbem-218	4	27	summarizes	summarize	VERB
fbem-218	4	28	the	the	DET
fbem-218	4	29	means	mean	NOUN
fbem-218	4	30	of	of	ADP
fbem-218	4	31	fraud	fraud	NOUN
fbem-218	4	32	from	from	ADP
fbem-218	4	33	six	six	NUM
fbem-218	4	34	aspects	aspect	NOUN
fbem-218	4	35	,	,	PUNCT
fbem-218	4	36	triggering	trigger	VERB
fbem-218	4	37	the	the	DET
fbem-218	4	38	thinking	thinking	NOUN
fbem-218	4	39	of	of	ADP
fbem-218	4	40	business	business	NOUN
fbem-218	4	41	ethics	ethic	NOUN
fbem-218	4	42	and	and	CCONJ
fbem-218	4	43	accounting	account	VERB
fbem-218	4	44	professional	professional	ADJ
fbem-218	4	45	ethics	ethic	NOUN
fbem-218	4	46	.	.	PUNCT
fbem-218	5	1	finally	finally	ADV
fbem-218	5	2	,	,	PUNCT
fbem-218	5	3	from	from	ADP
fbem-218	5	4	the	the	DET
fbem-218	5	5	staff	staff	NOUN
fbem-218	5	6	,	,	PUNCT
fbem-218	5	7	management	management	NOUN
fbem-218	5	8	and	and	CCONJ
fbem-218	5	9	external	external	ADJ
fbem-218	5	10	supervision	supervision	NOUN
fbem-218	5	11	and	and	CCONJ
fbem-218	5	12	management	management	NOUN
fbem-218	5	13	of	of	ADP
fbem-218	5	14	listed	list	VERB
fbem-218	5	15	companies	company	NOUN
fbem-218	5	16	to	to	PART
fbem-218	5	17	prevent	prevent	VERB
fbem-218	5	18	financial	financial	ADJ
fbem-218	5	19	fraud	fraud	NOUN
fbem-218	5	20	recommendations	recommendation	NOUN
fbem-218	5	21	.	.	PUNCT
fbem-218	6	1	keywords	keyword	NOUN
fbem-218	6	2	:	:	PUNCT
fbem-218	6	3	business	business	NOUN
fbem-218	6	4	ethics	ethic	NOUN
fbem-218	6	5	,	,	PUNCT
fbem-218	6	6	accounting	account	VERB
fbem-218	6	7	professional	professional	ADJ
fbem-218	6	8	ethics	ethic	NOUN
fbem-218	6	9	,	,	PUNCT
fbem-218	6	10	financial	financial	ADJ
fbem-218	6	11	fraud	fraud	NOUN
fbem-218	6	12	.	.	PUNCT
fbem-218	7	1	1	1	X
fbem-218	7	2	.	.	X
fbem-218	7	3	introduction	introduction	NOUN
fbem-218	7	4	today	today	NOUN
fbem-218	7	5	,	,	PUNCT
fbem-218	7	6	china	china	PROPN
fbem-218	7	7	is	be	AUX
fbem-218	7	8	in	in	ADP
fbem-218	7	9	a	a	DET
fbem-218	7	10	great	great	ADJ
fbem-218	7	11	change	change	NOUN
fbem-218	7	12	that	that	PRON
fbem-218	7	13	has	have	AUX
fbem-218	7	14	not	not	PART
fbem-218	7	15	happened	happen	VERB
fbem-218	7	16	in	in	ADP
fbem-218	7	17	a	a	DET
fbem-218	7	18	century	century	NOUN
fbem-218	7	19	,	,	PUNCT
fbem-218	7	20	and	and	CCONJ
fbem-218	7	21	china	china	PROPN
fbem-218	7	22	is	be	AUX
fbem-218	7	23	facing	face	VERB
fbem-218	7	24	unprecedented	unprecedented	ADJ
fbem-218	7	25	shocks	shock	NOUN
fbem-218	7	26	and	and	CCONJ
fbem-218	7	27	challenges	challenge	NOUN
fbem-218	7	28	.	.	PUNCT
fbem-218	8	1	since	since	SCONJ
fbem-218	8	2	the	the	DET
fbem-218	8	3	reform	reform	NOUN
fbem-218	8	4	and	and	CCONJ
fbem-218	8	5	opening	opening	NOUN
fbem-218	8	6	up	up	ADP
fbem-218	8	7	,	,	PUNCT
fbem-218	8	8	china	china	PROPN
fbem-218	8	9	'	'	PART
fbem-218	8	10	s	s	PROPN
fbem-218	8	11	gdp	gdp	NOUN
fbem-218	8	12	has	have	AUX
fbem-218	8	13	grown	grow	VERB
fbem-218	8	14	rapidly	rapidly	ADV
fbem-218	8	15	and	and	CCONJ
fbem-218	8	16	entered	enter	VERB
fbem-218	8	17	a	a	DET
fbem-218	8	18	new	new	ADJ
fbem-218	8	19	era	era	NOUN
fbem-218	8	20	.	.	PUNCT
fbem-218	9	1	however	however	ADV
fbem-218	9	2	,	,	PUNCT
fbem-218	9	3	due	due	ADP
fbem-218	9	4	to	to	ADP
fbem-218	9	5	high	high	ADJ
fbem-218	9	6	-	-	PUNCT
fbem-218	9	7	quality	quality	NOUN
fbem-218	9	8	economic	economic	ADJ
fbem-218	9	9	growth	growth	NOUN
fbem-218	9	10	,	,	PUNCT
fbem-218	9	11	a	a	DET
fbem-218	9	12	small	small	ADJ
fbem-218	9	13	group	group	NOUN
fbem-218	9	14	of	of	ADP
fbem-218	9	15	criminals	criminal	NOUN
fbem-218	9	16	risked	risk	VERB
fbem-218	9	17	for	for	ADP
fbem-218	9	18	their	their	PRON
fbem-218	9	19	own	own	ADJ
fbem-218	9	20	private	private	ADJ
fbem-218	9	21	interests	interest	NOUN
fbem-218	9	22	.	.	PUNCT
fbem-218	10	1	internationally	internationally	ADV
fbem-218	10	2	,	,	PUNCT
fbem-218	10	3	financial	financial	ADJ
fbem-218	10	4	frauds	fraud	NOUN
fbem-218	10	5	such	such	ADJ
fbem-218	10	6	as	as	ADP
fbem-218	10	7	enron	enron	PROPN
fbem-218	10	8	and	and	CCONJ
fbem-218	10	9	lehman	lehman	PROPN
fbem-218	10	10	brothers	brother	NOUN
fbem-218	10	11	events	event	NOUN
fbem-218	10	12	,	,	PUNCT
fbem-218	10	13	and	and	CCONJ
fbem-218	10	14	domestic	domestic	ADJ
fbem-218	10	15	financial	financial	ADJ
fbem-218	10	16	frauds	fraud	NOUN
fbem-218	10	17	such	such	ADJ
fbem-218	10	18	as	as	ADP
fbem-218	10	19	yinguangxia	yinguangxia	PROPN
fbem-218	10	20	and	and	CCONJ
fbem-218	10	21	zhangzidao	zhangzidao	NOUN
fbem-218	10	22	events	event	NOUN
fbem-218	10	23	occur	occur	VERB
fbem-218	10	24	frequently	frequently	ADV
fbem-218	10	25	and	and	CCONJ
fbem-218	10	26	emerge	emerge	VERB
fbem-218	10	27	in	in	ADP
fbem-218	10	28	an	an	DET
fbem-218	10	29	endless	endless	ADJ
fbem-218	10	30	stream	stream	NOUN
fbem-218	10	31	.	.	PUNCT
fbem-218	11	1	the	the	DET
fbem-218	11	2	means	mean	NOUN
fbem-218	11	3	and	and	CCONJ
fbem-218	11	4	methods	method	NOUN
fbem-218	11	5	of	of	ADP
fbem-218	11	6	financial	financial	ADJ
fbem-218	11	7	fraud	fraud	NOUN
fbem-218	11	8	are	be	AUX
fbem-218	11	9	various	various	ADJ
fbem-218	11	10	,	,	PUNCT
fbem-218	11	11	and	and	CCONJ
fbem-218	11	12	there	there	PRON
fbem-218	11	13	are	be	VERB
fbem-218	11	14	many	many	ADJ
fbem-218	11	15	loopholes	loophole	NOUN
fbem-218	11	16	but	but	CCONJ
fbem-218	11	17	the	the	DET
fbem-218	11	18	essence	essence	NOUN
fbem-218	11	19	is	be	AUX
fbem-218	11	20	to	to	PART
fbem-218	11	21	violate	violate	VERB
fbem-218	11	22	the	the	DET
fbem-218	11	23	national	national	ADJ
fbem-218	11	24	and	and	CCONJ
fbem-218	11	25	public	public	ADJ
fbem-218	11	26	interests	interest	NOUN
fbem-218	11	27	.	.	PUNCT
fbem-218	12	1	in	in	ADP
fbem-218	12	2	order	order	NOUN
fbem-218	12	3	to	to	PART
fbem-218	12	4	prevent	prevent	VERB
fbem-218	12	5	the	the	DET
fbem-218	12	6	occurrence	occurrence	NOUN
fbem-218	12	7	of	of	ADP
fbem-218	12	8	financial	financial	ADJ
fbem-218	12	9	fraud	fraud	NOUN
fbem-218	12	10	,	,	PUNCT
fbem-218	12	11	china	china	PROPN
fbem-218	12	12	has	have	AUX
fbem-218	12	13	formulated	formulate	VERB
fbem-218	12	14	and	and	CCONJ
fbem-218	12	15	implemented	implement	VERB
fbem-218	12	16	a	a	DET
fbem-218	12	17	series	series	NOUN
fbem-218	12	18	of	of	ADP
fbem-218	12	19	rules	rule	NOUN
fbem-218	12	20	and	and	CCONJ
fbem-218	12	21	regulations	regulation	NOUN
fbem-218	12	22	,	,	PUNCT
fbem-218	12	23	such	such	ADJ
fbem-218	12	24	as	as	ADP
fbem-218	12	25	"	"	PUNCT
fbem-218	12	26	accounting	accounting	NOUN
fbem-218	12	27	law	law	NOUN
fbem-218	12	28	,	,	PUNCT
fbem-218	12	29	"	"	PUNCT
fbem-218	12	30	"	"	PUNCT
fbem-218	12	31	accounting	account	VERB
fbem-218	12	32	basic	basic	ADJ
fbem-218	12	33	work	work	NOUN
fbem-218	12	34	norms	norm	NOUN
fbem-218	12	35	,	,	PUNCT
fbem-218	12	36	"	"	PUNCT
fbem-218	12	37	"	"	PUNCT
fbem-218	12	38	accounting	accounting	NOUN
fbem-218	12	39	standards	standard	NOUN
fbem-218	12	40	,	,	PUNCT
fbem-218	12	41	"	"	PUNCT
fbem-218	12	42	but	but	CCONJ
fbem-218	12	43	there	there	PRON
fbem-218	12	44	are	be	VERB
fbem-218	12	45	still	still	ADV
fbem-218	12	46	many	many	ADJ
fbem-218	12	47	top	top	ADJ
fbem-218	12	48	-	-	PUNCT
fbem-218	12	49	notch	notch	NOUN
fbem-218	12	50	enterprises	enterprise	NOUN
fbem-218	12	51	to	to	PART
fbem-218	12	52	try	try	VERB
fbem-218	12	53	.	.	PUNCT
fbem-218	13	1	why	why	SCONJ
fbem-218	13	2	is	be	AUX
fbem-218	13	3	there	there	PRON
fbem-218	13	4	a	a	DET
fbem-218	13	5	phenomenon	phenomenon	NOUN
fbem-218	13	6	of	of	ADP
fbem-218	13	7	repeated	repeat	VERB
fbem-218	13	8	prohibitions	prohibition	NOUN
fbem-218	13	9	,	,	PUNCT
fbem-218	13	10	‘	'	PUNCT
fbem-218	13	11	former	former	ADJ
fbem-218	13	12	servant	servant	ADJ
fbem-218	13	13	succession	succession	NOUN
fbem-218	13	14	’	'	PUNCT
fbem-218	13	15	?	?	PUNCT
fbem-218	14	1	the	the	DET
fbem-218	14	2	author	author	NOUN
fbem-218	14	3	believes	believe	VERB
fbem-218	14	4	that	that	SCONJ
fbem-218	14	5	in	in	ADP
fbem-218	14	6	addition	addition	NOUN
fbem-218	14	7	to	to	ADP
fbem-218	14	8	rules	rule	NOUN
fbem-218	14	9	and	and	CCONJ
fbem-218	14	10	regulations	regulation	NOUN
fbem-218	14	11	,	,	PUNCT
fbem-218	14	12	enterprises	enterprise	NOUN
fbem-218	14	13	should	should	AUX
fbem-218	14	14	be	be	AUX
fbem-218	14	15	guided	guide	VERB
fbem-218	14	16	to	to	PART
fbem-218	14	17	consciously	consciously	ADV
fbem-218	14	18	and	and	CCONJ
fbem-218	14	19	unconsciously	unconsciously	ADV
fbem-218	14	20	abide	abide	VERB
fbem-218	14	21	by	by	ADP
fbem-218	14	22	business	business	NOUN
fbem-218	14	23	ethics	ethic	NOUN
fbem-218	14	24	and	and	CCONJ
fbem-218	14	25	accounting	account	VERB
fbem-218	14	26	professional	professional	ADJ
fbem-218	14	27	ethics	ethic	NOUN
fbem-218	14	28	,	,	PUNCT
fbem-218	14	29	so	so	SCONJ
fbem-218	14	30	that	that	SCONJ
fbem-218	14	31	they	they	PRON
fbem-218	14	32	do	do	AUX
fbem-218	14	33	not	not	PART
fbem-218	14	34	dare	dare	VERB
fbem-218	14	35	to	to	PART
fbem-218	14	36	falsify	falsify	VERB
fbem-218	14	37	,	,	PUNCT
fbem-218	14	38	do	do	AUX
fbem-218	14	39	not	not	PART
fbem-218	14	40	falsify	falsify	VERB
fbem-218	14	41	,	,	PUNCT
fbem-218	14	42	can	can	AUX
fbem-218	14	43	not	not	PART
fbem-218	14	44	falsify	falsify	VERB
fbem-218	14	45	.	.	PUNCT
fbem-218	15	1	to	to	PART
fbem-218	15	2	follow	follow	VERB
fbem-218	15	3	the	the	DET
fbem-218	15	4	business	business	NOUN
fbem-218	15	5	ethics	ethic	NOUN
fbem-218	15	6	and	and	CCONJ
fbem-218	15	7	accounting	account	VERB
fbem-218	15	8	professional	professional	ADJ
fbem-218	15	9	ethics	ethic	NOUN
fbem-218	15	10	,	,	PUNCT
fbem-218	15	11	promote	promote	VERB
fbem-218	15	12	the	the	DET
fbem-218	15	13	sustained	sustained	ADJ
fbem-218	15	14	,	,	PUNCT
fbem-218	15	15	stable	stable	ADJ
fbem-218	15	16	and	and	CCONJ
fbem-218	15	17	healthy	healthy	ADJ
fbem-218	15	18	development	development	NOUN
fbem-218	15	19	of	of	ADP
fbem-218	15	20	enterprises	enterprise	NOUN
fbem-218	15	21	,	,	PUNCT
fbem-218	15	22	leading	lead	VERB
fbem-218	15	23	fairness	fairness	NOUN
fbem-218	15	24	and	and	CCONJ
fbem-218	15	25	integrity	integrity	NOUN
fbem-218	15	26	.	.	PUNCT
fbem-218	16	1	this	this	DET
fbem-218	16	2	paper	paper	NOUN
fbem-218	16	3	analyzes	analyze	VERB
fbem-218	16	4	the	the	DET
fbem-218	16	5	typical	typical	ADJ
fbem-218	16	6	cases	case	NOUN
fbem-218	16	7	of	of	ADP
fbem-218	16	8	citic	citic	ADJ
fbem-218	16	9	guoan	guoan	PROPN
fbem-218	16	10	financial	financial	PROPN
fbem-218	16	11	fraud	fraud	PROPN
fbem-218	16	12	,	,	PUNCT
fbem-218	16	13	analyzes	analyze	VERB
fbem-218	16	14	its	its	PRON
fbem-218	16	15	means	mean	NOUN
fbem-218	16	16	,	,	PUNCT
fbem-218	16	17	and	and	CCONJ
fbem-218	16	18	the	the	DET
fbem-218	16	19	resulting	result	VERB
fbem-218	16	20	business	business	NOUN
fbem-218	16	21	ethics	ethic	NOUN
fbem-218	16	22	and	and	CCONJ
fbem-218	16	23	accounting	account	VERB
fbem-218	16	24	professional	professional	ADJ
fbem-218	16	25	ethics	ethic	NOUN
fbem-218	16	26	issues	issue	NOUN
fbem-218	16	27	.	.	PUNCT
fbem-218	17	1	2	2	X
fbem-218	17	2	.	.	X
fbem-218	17	3	business	business	NOUN
fbem-218	17	4	ethics	ethic	NOUN
fbem-218	17	5	and	and	CCONJ
fbem-218	17	6	accounting	accounting	NOUN
fbem-218	17	7	ethics	ethic	NOUN
fbem-218	17	8	people	people	NOUN
fbem-218	17	9	are	be	AUX
fbem-218	17	10	social	social	ADJ
fbem-218	17	11	people	people	NOUN
fbem-218	17	12	,	,	PUNCT
fbem-218	17	13	must	must	AUX
fbem-218	17	14	abide	abide	VERB
fbem-218	17	15	by	by	ADP
fbem-218	17	16	the	the	DET
fbem-218	17	17	social	social	ADJ
fbem-218	17	18	public	public	ADJ
fbem-218	17	19	order	order	NOUN
fbem-218	17	20	and	and	CCONJ
fbem-218	17	21	good	good	ADJ
fbem-218	17	22	customs	custom	NOUN
fbem-218	17	23	.	.	PUNCT
fbem-218	18	1	although	although	SCONJ
fbem-218	18	2	an	an	DET
fbem-218	18	3	enterprise	enterprise	NOUN
fbem-218	18	4	is	be	AUX
fbem-218	18	5	an	an	DET
fbem-218	18	6	organization	organization	NOUN
fbem-218	18	7	,	,	PUNCT
fbem-218	18	8	in	in	ADP
fbem-218	18	9	china	china	PROPN
fbem-218	18	10	,	,	PUNCT
fbem-218	18	11	it	it	PRON
fbem-218	18	12	is	be	AUX
fbem-218	18	13	a	a	DET
fbem-218	18	14	“	"	PUNCT
fbem-218	18	15	legal	legal	ADJ
fbem-218	18	16	person	person	NOUN
fbem-218	18	17	”	"	PUNCT
fbem-218	18	18	established	establish	VERB
fbem-218	18	19	through	through	ADP
fbem-218	18	20	registration	registration	NOUN
fbem-218	18	21	,	,	PUNCT
fbem-218	18	22	an	an	DET
fbem-218	18	23	economic	economic	ADJ
fbem-218	18	24	entity	entity	NOUN
fbem-218	18	25	that	that	PRON
fbem-218	18	26	achieves	achieve	VERB
fbem-218	18	27	its	its	PRON
fbem-218	18	28	business	business	NOUN
fbem-218	18	29	objectives	objective	NOUN
fbem-218	18	30	through	through	ADP
fbem-218	18	31	people	people	NOUN
fbem-218	18	32	,	,	PUNCT
fbem-218	18	33	and	and	CCONJ
fbem-218	18	34	a	a	DET
fbem-218	18	35	personification	personification	NOUN
fbem-218	18	36	economic	economic	ADJ
fbem-218	18	37	person	person	NOUN
fbem-218	18	38	”	"	PUNCT
fbem-218	18	39	.	.	PUNCT
fbem-218	19	1	therefore	therefore	ADV
fbem-218	19	2	,	,	PUNCT
fbem-218	19	3	there	there	PRON
fbem-218	19	4	is	be	VERB
fbem-218	19	5	also	also	ADV
fbem-218	19	6	compliance	compliance	NOUN
fbem-218	19	7	with	with	ADP
fbem-218	19	8	business	business	NOUN
fbem-218	19	9	ethics	ethic	NOUN
fbem-218	19	10	and	and	CCONJ
fbem-218	19	11	accounting	account	VERB
fbem-218	19	12	professional	professional	ADJ
fbem-218	19	13	ethics	ethic	NOUN
fbem-218	19	14	.	.	PUNCT
fbem-218	20	1	2.1	2.1	NUM
fbem-218	20	2	.	.	PUNCT
fbem-218	20	3	business	business	NOUN
fbem-218	20	4	ethics	ethic	NOUN
fbem-218	20	5	the	the	DET
fbem-218	20	6	so	so	ADV
fbem-218	20	7	-	-	PUNCT
fbem-218	20	8	called	call	VERB
fbem-218	20	9	ethics	ethic	NOUN
fbem-218	20	10	is	be	AUX
fbem-218	20	11	the	the	DET
fbem-218	20	12	behavior	behavior	NOUN
fbem-218	20	13	relationship	relationship	NOUN
fbem-218	20	14	norms	norm	NOUN
fbem-218	20	15	between	between	ADP
fbem-218	20	16	human	human	ADJ
fbem-218	20	17	beings	being	NOUN
fbem-218	20	18	,	,	PUNCT
fbem-218	20	19	human	human	ADJ
fbem-218	20	20	beings	being	NOUN
fbem-218	20	21	and	and	CCONJ
fbem-218	20	22	collective	collective	ADJ
fbem-218	20	23	,	,	PUNCT
fbem-218	20	24	society	society	NOUN
fbem-218	20	25	and	and	CCONJ
fbem-218	20	26	environment	environment	NOUN
fbem-218	20	27	.	.	PUNCT
fbem-218	21	1	ethics	ethic	NOUN
fbem-218	21	2	is	be	AUX
fbem-218	21	3	mainly	mainly	ADV
fbem-218	21	4	through	through	ADP
fbem-218	21	5	three	three	NUM
fbem-218	21	6	aspects	aspect	NOUN
fbem-218	21	7	to	to	PART
fbem-218	21	8	play	play	VERB
fbem-218	21	9	a	a	DET
fbem-218	21	10	role	role	NOUN
fbem-218	21	11	,	,	PUNCT
fbem-218	21	12	one	one	NUM
fbem-218	21	13	for	for	ADP
fbem-218	21	14	public	public	ADJ
fbem-218	21	15	opinion	opinion	NOUN
fbem-218	21	16	environment	environment	NOUN
fbem-218	21	17	,	,	PUNCT
fbem-218	21	18	two	two	NUM
fbem-218	21	19	for	for	ADP
fbem-218	21	20	traditional	traditional	ADJ
fbem-218	21	21	customs	custom	NOUN
fbem-218	21	22	,	,	PUNCT
fbem-218	21	23	three	three	NUM
fbem-218	21	24	for	for	ADP
fbem-218	21	25	people	people	NOUN
fbem-218	21	26	'	'	PART
fbem-218	21	27	s	s	PART
fbem-218	21	28	own	own	ADJ
fbem-218	21	29	beliefs	belief	NOUN
fbem-218	21	30	.	.	PUNCT
fbem-218	22	1	business	business	NOUN
fbem-218	22	2	ethics	ethic	NOUN
fbem-218	22	3	has	have	VERB
fbem-218	22	4	another	another	DET
fbem-218	22	5	name	name	NOUN
fbem-218	22	6	,	,	PUNCT
fbem-218	22	7	called	call	VERB
fbem-218	22	8	corporate	corporate	ADJ
fbem-218	22	9	ethics	ethic	NOUN
fbem-218	22	10	.	.	PUNCT
fbem-218	23	1	the	the	DET
fbem-218	23	2	socalled	socalled	ADJ
fbem-218	23	3	enterprise	enterprise	NOUN
fbem-218	23	4	ethics	ethic	NOUN
fbem-218	23	5	refers	refer	VERB
fbem-218	23	6	to	to	ADP
fbem-218	23	7	the	the	DET
fbem-218	23	8	enterprise	enterprise	NOUN
fbem-218	23	9	,	,	PUNCT
fbem-218	23	10	the	the	DET
fbem-218	23	11	enterprise	enterprise	NOUN
fbem-218	23	12	establishment	establishment	NOUN
fbem-218	23	13	unit	unit	NOUN
fbem-218	23	14	as	as	ADP
fbem-218	23	15	a	a	DET
fbem-218	23	16	main	main	ADJ
fbem-218	23	17	body	body	NOUN
fbem-218	23	18	,	,	PUNCT
fbem-218	23	19	the	the	DET
fbem-218	23	20	enterprise	enterprise	NOUN
fbem-218	23	21	,	,	PUNCT
fbem-218	23	22	the	the	DET
fbem-218	23	23	enterprise	enterprise	NOUN
fbem-218	23	24	establishment	establishment	NOUN
fbem-218	23	25	unit	unit	NOUN
fbem-218	23	26	in	in	ADP
fbem-218	23	27	the	the	DET
fbem-218	23	28	daily	daily	ADJ
fbem-218	23	29	management	management	NOUN
fbem-218	23	30	activities	activity	NOUN
fbem-218	23	31	of	of	ADP
fbem-218	23	32	the	the	DET
fbem-218	23	33	ethical	ethical	ADJ
fbem-218	23	34	concept	concept	NOUN
fbem-218	23	35	as	as	ADP
fbem-218	23	36	a	a	DET
fbem-218	23	37	core	core	NOUN
fbem-218	23	38	.	.	PUNCT
fbem-218	24	1	the	the	DET
fbem-218	24	2	scope	scope	NOUN
fbem-218	24	3	of	of	ADP
fbem-218	24	4	its	its	PRON
fbem-218	24	5	research	research	NOUN
fbem-218	24	6	includes	include	VERB
fbem-218	24	7	internal	internal	ADJ
fbem-218	24	8	and	and	CCONJ
fbem-218	24	9	external	external	ADJ
fbem-218	24	10	scopes	scope	NOUN
fbem-218	24	11	.	.	PUNCT
fbem-218	25	1	the	the	DET
fbem-218	25	2	complex	complex	ADJ
fbem-218	25	3	ethical	ethical	ADJ
fbem-218	25	4	relationship	relationship	NOUN
fbem-218	25	5	between	between	ADP
fbem-218	25	6	internal	internal	ADJ
fbem-218	25	7	management	management	NOUN
fbem-218	25	8	and	and	CCONJ
fbem-218	25	9	external	external	ADJ
fbem-218	25	10	stakeholders	stakeholder	NOUN
fbem-218	25	11	requires	require	VERB
fbem-218	25	12	some	some	DET
fbem-218	25	13	corresponding	correspond	VERB
fbem-218	25	14	ethical	ethical	ADJ
fbem-218	25	15	norms	norm	NOUN
fbem-218	25	16	and	and	CCONJ
fbem-218	25	17	moral	moral	ADJ
fbem-218	25	18	norms	norm	NOUN
fbem-218	25	19	to	to	PART
fbem-218	25	20	constrain	constrain	VERB
fbem-218	25	21	and	and	CCONJ
fbem-218	25	22	implement	implement	VERB
fbem-218	25	23	.	.	PUNCT
fbem-218	26	1	2.2	2.2	NUM
fbem-218	26	2	.	.	PUNCT
fbem-218	27	1	accounting	account	VERB
fbem-218	27	2	professional	professional	ADJ
fbem-218	27	3	ethics	ethic	NOUN
fbem-218	27	4	the	the	DET
fbem-218	27	5	professional	professional	ADJ
fbem-218	27	6	ethics	ethic	NOUN
fbem-218	27	7	of	of	ADP
fbem-218	27	8	china	china	PROPN
fbem-218	27	9	’	'	PUNCT
fbem-218	27	10	s	s	PART
fbem-218	27	11	accounting	accounting	NOUN
fbem-218	27	12	personnel	personnel	NOUN
fbem-218	27	13	are	be	AUX
fbem-218	27	14	clearly	clearly	ADV
fbem-218	27	15	stipulated	stipulate	VERB
fbem-218	27	16	in	in	ADP
fbem-218	27	17	laws	law	NOUN
fbem-218	27	18	and	and	CCONJ
fbem-218	27	19	regulations	regulation	NOUN
fbem-218	27	20	such	such	ADJ
fbem-218	27	21	as	as	ADP
fbem-218	27	22	china	china	PROPN
fbem-218	27	23	’	'	PUNCT
fbem-218	27	24	s	s	PART
fbem-218	27	25	accounting	accounting	NOUN
fbem-218	27	26	law	law	NOUN
fbem-218	27	27	and	and	CCONJ
fbem-218	27	28	accounting	account	VERB
fbem-218	27	29	basic	basic	ADJ
fbem-218	27	30	work	work	NOUN
fbem-218	27	31	standards	standard	NOUN
fbem-218	27	32	.	.	PUNCT
fbem-218	28	1	these	these	DET
fbem-218	28	2	laws	law	NOUN
fbem-218	28	3	and	and	CCONJ
fbem-218	28	4	regulations	regulation	NOUN
fbem-218	28	5	are	be	AUX
fbem-218	28	6	summarized	summarize	VERB
fbem-218	28	7	as	as	ADP
fbem-218	28	8	the	the	DET
fbem-218	28	9	following	follow	VERB
fbem-218	28	10	8	8	NUM
fbem-218	28	11	points	point	NOUN
fbem-218	28	12	:	:	PUNCT
fbem-218	28	13	dedication	dedication	NOUN
fbem-218	28	14	,	,	PUNCT
fbem-218	28	15	honesty	honesty	NOUN
fbem-218	28	16	and	and	CCONJ
fbem-218	28	17	trustworthiness	trustworthiness	NOUN
fbem-218	28	18	,	,	PUNCT
fbem-218	28	19	integrity	integrity	NOUN
fbem-218	28	20	and	and	CCONJ
fbem-218	28	21	self	self	NOUN
fbem-218	28	22	-	-	PUNCT
fbem-218	28	23	discipline	discipline	NOUN
fbem-218	28	24	,	,	PUNCT
fbem-218	28	25	objective	objective	ADJ
fbem-218	28	26	and	and	CCONJ
fbem-218	28	27	fair	fair	ADJ
fbem-218	28	28	,	,	PUNCT
fbem-218	28	29	adherence	adherence	NOUN
fbem-218	28	30	to	to	ADP
fbem-218	28	31	guidelines	guideline	NOUN
fbem-218	28	32	,	,	PUNCT
fbem-218	28	33	improvement	improvement	NOUN
fbem-218	28	34	of	of	ADP
fbem-218	28	35	skills	skill	NOUN
fbem-218	28	36	,	,	PUNCT
fbem-218	28	37	participation	participation	NOUN
fbem-218	28	38	in	in	ADP
fbem-218	28	39	management	management	NOUN
fbem-218	28	40	,	,	PUNCT
fbem-218	28	41	and	and	CCONJ
fbem-218	28	42	strengthening	strengthening	NOUN
fbem-218	28	43	of	of	ADP
fbem-218	28	44	services	service	NOUN
fbem-218	28	45	.	.	PUNCT
fbem-218	29	1	the	the	DET
fbem-218	29	2	ministry	ministry	PROPN
fbem-218	29	3	of	of	ADP
fbem-218	29	4	finance	finance	PROPN
fbem-218	29	5	's	's	PART
fbem-218	29	6	'	'	PUNCT
fbem-218	29	7	guiding	guide	VERB
fbem-218	29	8	opinions	opinion	NOUN
fbem-218	29	9	on	on	ADP
fbem-218	29	10	strengthening	strengthen	VERB
fbem-218	29	11	the	the	DET
fbem-218	29	12	integrity	integrity	NOUN
fbem-218	29	13	construction	construction	NOUN
fbem-218	29	14	of	of	ADP
fbem-218	29	15	accountants	accountant	NOUN
fbem-218	29	16	'	'	PART
fbem-218	29	17	(	(	PUNCT
fbem-218	29	18	finance	finance	NOUN
fbem-218	29	19	and	and	CCONJ
fbem-218	29	20	accounting	account	VERB
fbem-218	29	21	no.9	no.9	PROPN
fbem-218	29	22	)	)	PUNCT
fbem-218	29	23	further	far	ADV
fbem-218	29	24	expresses	express	VERB
fbem-218	29	25	the	the	DET
fbem-218	29	26	accounting	account	VERB
fbem-218	29	27	professional	professional	ADJ
fbem-218	29	28	ethics	ethic	NOUN
fbem-218	29	29	.	.	PUNCT
fbem-218	30	1	the	the	DET
fbem-218	30	2	ultimate	ultimate	ADJ
fbem-218	30	3	goal	goal	NOUN
fbem-218	30	4	of	of	ADP
fbem-218	30	5	these	these	DET
fbem-218	30	6	documents	document	NOUN
fbem-218	30	7	and	and	CCONJ
fbem-218	30	8	policies	policy	NOUN
fbem-218	30	9	is	be	AUX
fbem-218	30	10	to	to	PART
fbem-218	30	11	achieve	achieve	VERB
fbem-218	30	12	the	the	DET
fbem-218	30	13	policy	policy	NOUN
fbem-218	30	14	of	of	ADP
fbem-218	30	15	'	'	PUNCT
fbem-218	30	16	credibility	credibility	NOUN
fbem-218	30	17	and	and	CCONJ
fbem-218	30	18	honor	honor	NOUN
fbem-218	30	19	,	,	PUNCT
fbem-218	30	20	dishonesty	dishonesty	NOUN
fbem-218	30	21	and	and	CCONJ
fbem-218	30	22	shame	shame	NOUN
fbem-218	30	23	'	'	PUNCT
fbem-218	30	24	,	,	PUNCT
fbem-218	30	25	to	to	PART
fbem-218	30	26	avoid	avoid	VERB
fbem-218	30	27	financial	financial	ADJ
fbem-218	30	28	fraud	fraud	NOUN
fbem-218	30	29	and	and	CCONJ
fbem-218	30	30	other	other	ADJ
fbem-218	30	31	improper	improper	ADJ
fbem-218	30	32	behavior	behavior	NOUN
fbem-218	30	33	.	.	PUNCT
fbem-218	31	1	3	3	X
fbem-218	31	2	.	.	X
fbem-218	31	3	review	review	NOUN
fbem-218	31	4	of	of	ADP
fbem-218	31	5	the	the	DET
fbem-218	31	6	citic	citic	ADJ
fbem-218	31	7	case	case	NOUN
fbem-218	31	8	3.1	3.1	NUM
fbem-218	31	9	.	.	PUNCT
fbem-218	31	10	company	company	NOUN
fbem-218	31	11	profile	profile	NOUN
fbem-218	31	12	in	in	ADP
fbem-218	31	13	1997	1997	NUM
fbem-218	31	14	,	,	PUNCT
fbem-218	31	15	a	a	DET
fbem-218	31	16	-	-	PUNCT
fbem-218	31	17	share	share	NOUN
fbem-218	31	18	listed	list	VERB
fbem-218	31	19	company	company	NOUN
fbem-218	31	20	,	,	PUNCT
fbem-218	31	21	citic	citic	PROPN
fbem-218	31	22	guo	guo	X
fbem-218	31	23	’	'	PUNCT
fbem-218	31	24	an	an	DET
fbem-218	31	25	information	information	NOUN
fbem-218	31	26	industry	industry	PROPN
fbem-218	31	27	co.	co.	PROPN
fbem-218	31	28	,	,	PUNCT
fbem-218	31	29	ltd	ltd	PROPN
fbem-218	31	30	.	.	PROPN
fbem-218	32	1	(	(	PUNCT
fbem-218	32	2	hereinafter	hereinafter	NOUN
fbem-218	32	3	referred	refer	VERB
fbem-218	32	4	to	to	ADP
fbem-218	32	5	as	as	ADP
fbem-218	32	6	citic	citic	ADJ
fbem-218	32	7	guo	guo	X
fbem-218	32	8	’	'	PUNCT
fbem-218	32	9	an	an	NOUN
fbem-218	32	10	)	)	PUNCT
fbem-218	32	11	was	be	AUX
fbem-218	32	12	listed	list	VERB
fbem-218	32	13	on	on	ADP
fbem-218	32	14	the	the	DET
fbem-218	32	15	shenzhen	shenzhen	PROPN
fbem-218	32	16	stock	stock	PROPN
fbem-218	32	17	exchange	exchange	PROPN
fbem-218	32	18	.	.	PUNCT
fbem-218	33	1	his	his	PRON
fbem-218	33	2	parent	parent	NOUN
fbem-218	33	3	company	company	NOUN
fbem-218	33	4	was	be	AUX
fbem-218	33	5	citic	citic	ADJ
fbem-218	33	6	guo	guo	X
fbem-218	33	7	’	'	PUNCT
fbem-218	33	8	an	an	DET
fbem-218	33	9	co.	co.	PROPN
fbem-218	33	10	,	,	PUNCT
fbem-218	33	11	ltd	ltd	PROPN
fbem-218	33	12	.	.	PROPN
fbem-218	34	1	(	(	PUNCT
fbem-218	34	2	hereinafter	hereinafter	NOUN
fbem-218	34	3	referred	refer	VERB
fbem-218	34	4	to	to	ADP
fbem-218	34	5	as	as	ADP
fbem-218	34	6	citic	citic	ADJ
fbem-218	34	7	group	group	NOUN
fbem-218	34	8	)	)	PUNCT
fbem-218	34	9	,	,	PUNCT
fbem-218	34	10	and	and	CCONJ
fbem-218	34	11	the	the	DET
fbem-218	34	12	holding	hold	VERB
fbem-218	34	13	proportion	proportion	NOUN
fbem-218	34	14	of	of	ADP
fbem-218	34	15	the	the	DET
fbem-218	34	16	parent	parent	NOUN
fbem-218	34	17	company	company	NOUN
fbem-218	34	18	was	be	AUX
fbem-218	34	19	100	100	NUM
fbem-218	34	20	%	%	NOUN
fbem-218	34	21	.	.	PUNCT
fbem-218	35	1	in	in	ADP
fbem-218	35	2	2003	2003	NUM
fbem-218	35	3	,	,	PUNCT
fbem-218	35	4	citic	citic	PROPN
fbem-218	35	5	invested	invest	VERB
fbem-218	35	6	137	137	NUM
fbem-218	35	7	cny	cny	NOUN
fbem-218	35	8	4.2	4.2	NUM
fbem-218	35	9	billion	billion	NUM
fbem-218	35	10	to	to	PART
fbem-218	35	11	participate	participate	VERB
fbem-218	35	12	in	in	ADP
fbem-218	35	13	the	the	DET
fbem-218	35	14	resource	resource	NOUN
fbem-218	35	15	development	development	NOUN
fbem-218	35	16	of	of	ADP
fbem-218	35	17	qaidam	qaidam	PROPN
fbem-218	35	18	basin	basin	PROPN
fbem-218	35	19	in	in	ADP
fbem-218	35	20	qinghai	qinghai	PROPN
fbem-218	35	21	.	.	PUNCT
fbem-218	36	1	qinghai	qinghai	PROPN
fbem-218	36	2	citic	citic	PROPN
fbem-218	36	3	guo	guo	PROPN
fbem-218	36	4	’	'	PUNCT
fbem-218	36	5	an	an	DET
fbem-218	36	6	science	science	NOUN
fbem-218	36	7	and	and	CCONJ
fbem-218	36	8	technology	technology	PROPN
fbem-218	36	9	development	development	PROPN
fbem-218	36	10	co.	co.	PROPN
fbem-218	36	11	,	,	PUNCT
fbem-218	36	12	ltd	ltd	PROPN
fbem-218	36	13	.	.	PROPN
fbem-218	36	14	is	be	AUX
fbem-218	36	15	a	a	DET
fbem-218	36	16	subsidiary	subsidiary	NOUN
fbem-218	36	17	of	of	ADP
fbem-218	36	18	citic	citic	ADJ
fbem-218	36	19	guo	guo	PROPN
fbem-218	36	20	’	'	PUNCT
fbem-218	36	21	an	an	DET
fbem-218	36	22	group	group	NOUN
fbem-218	36	23	,	,	PUNCT
fbem-218	36	24	and	and	CCONJ
fbem-218	36	25	he	he	PRON
fbem-218	36	26	has	have	VERB
fbem-218	36	27	the	the	DET
fbem-218	36	28	mining	mining	NOUN
fbem-218	36	29	right	right	NOUN
fbem-218	36	30	to	to	ADP
fbem-218	36	31	the	the	DET
fbem-218	36	32	west	west	PROPN
fbem-218	36	33	tai	tai	PROPN
fbem-218	36	34	jinar	jinar	PROPN
fbem-218	36	35	salt	salt	PROPN
fbem-218	36	36	lake	lake	PROPN
fbem-218	36	37	.	.	PUNCT
fbem-218	37	1	in	in	ADP
fbem-218	37	2	2004	2004	NUM
fbem-218	37	3	,	,	PUNCT
fbem-218	37	4	qinghai	qinghai	PROPN
fbem-218	37	5	citic	citic	PROPN
fbem-218	37	6	guoan	guoan	PROPN
fbem-218	37	7	technology	technology	PROPN
fbem-218	37	8	development	development	PROPN
fbem-218	37	9	co.	co.	PROPN
fbem-218	37	10	,	,	PUNCT
fbem-218	37	11	ltd	ltd	PROPN
fbem-218	37	12	.	.	PROPN
fbem-218	37	13	(	(	PUNCT
fbem-218	37	14	hereinafter	hereinafter	NOUN
fbem-218	37	15	referred	refer	VERB
fbem-218	37	16	to	to	ADP
fbem-218	37	17	as	as	ADP
fbem-218	37	18	qinghai	qinghai	PROPN
fbem-218	37	19	citic	citic	PROPN
fbem-218	37	20	guoan	guoan	PROPN
fbem-218	37	21	)	)	PUNCT
fbem-218	37	22	became	become	VERB
fbem-218	37	23	a	a	DET
fbem-218	37	24	member	member	NOUN
fbem-218	37	25	of	of	ADP
fbem-218	37	26	citic	citic	PROPN
fbem-218	37	27	guoan	guoan	PROPN
fbem-218	37	28	and	and	CCONJ
fbem-218	37	29	a	a	DET
fbem-218	37	30	subsidiary	subsidiary	NOUN
fbem-218	37	31	of	of	ADP
fbem-218	37	32	citic	citic	PROPN
fbem-218	37	33	guoan	guoan	PROPN
fbem-218	37	34	.	.	PUNCT
fbem-218	38	1	now	now	ADV
fbem-218	38	2	the	the	DET
fbem-218	38	3	company	company	NOUN
fbem-218	38	4	'	'	PART
fbem-218	38	5	s	s	PART
fbem-218	38	6	main	main	ADJ
fbem-218	38	7	industry	industry	NOUN
fbem-218	38	8	for	for	ADP
fbem-218	38	9	china	china	PROPN
fbem-218	38	10	'	'	PART
fbem-218	38	11	s	s	PROPN
fbem-218	38	12	national	national	ADJ
fbem-218	38	13	security	security	NOUN
fbem-218	38	14	radio	radio	NOUN
fbem-218	38	15	and	and	CCONJ
fbem-218	38	16	television	television	NOUN
fbem-218	38	17	business	business	NOUN
fbem-218	38	18	,	,	PUNCT
fbem-218	38	19	dedicated	dedicate	VERB
fbem-218	38	20	to	to	ADP
fbem-218	38	21	internet	internet	NOUN
fbem-218	38	22	projects	project	NOUN
fbem-218	38	23	in	in	ADP
fbem-218	38	24	the	the	DET
fbem-218	38	25	basic	basic	ADJ
fbem-218	38	26	business	business	NOUN
fbem-218	38	27	of	of	ADP
fbem-218	38	28	cable	cable	NOUN
fbem-218	38	29	television	television	NOUN
fbem-218	38	30	networks	network	NOUN
fbem-218	38	31	and	and	CCONJ
fbem-218	38	32	satellite	satellite	NOUN
fbem-218	38	33	communications	communication	NOUN
fbem-218	38	34	to	to	PART
fbem-218	38	35	provide	provide	VERB
fbem-218	38	36	investment	investment	NOUN
fbem-218	38	37	.	.	PUNCT
fbem-218	39	1	3.2	3.2	NUM
fbem-218	39	2	.	.	PUNCT
fbem-218	39	3	overview	overview	NOUN
fbem-218	39	4	of	of	ADP
fbem-218	39	5	financial	financial	ADJ
fbem-218	39	6	fraud	fraud	NOUN
fbem-218	39	7	on	on	ADP
fbem-218	39	8	3	3	NUM
fbem-218	39	9	march	march	NOUN
fbem-218	39	10	2021	2021	NUM
fbem-218	39	11	,	,	PUNCT
fbem-218	39	12	the	the	DET
fbem-218	39	13	csrc	csrc	NOUN
fbem-218	39	14	sent	send	VERB
fbem-218	39	15	a	a	DET
fbem-218	39	16	'	'	PUNCT
fbem-218	39	17	advance	advance	NOUN
fbem-218	39	18	notice	notice	NOUN
fbem-218	39	19	of	of	ADP
fbem-218	39	20	administrative	administrative	ADJ
fbem-218	39	21	punishment	punishment	NOUN
fbem-218	39	22	'	'	PUNCT
fbem-218	39	23	to	to	ADP
fbem-218	39	24	citic	citic	PROPN
fbem-218	39	25	guoan	guoan	PROPN
fbem-218	39	26	,	,	PUNCT
fbem-218	39	27	which	which	PRON
fbem-218	39	28	concluded	conclude	VERB
fbem-218	39	29	that	that	SCONJ
fbem-218	39	30	citic	citic	PROPN
fbem-218	39	31	guoan	guoan	PROPN
fbem-218	39	32	had	have	VERB
fbem-218	39	33	false	false	ADJ
fbem-218	39	34	records	record	NOUN
fbem-218	39	35	in	in	ADP
fbem-218	39	36	its	its	PRON
fbem-218	39	37	annual	annual	ADJ
fbem-218	39	38	financial	financial	ADJ
fbem-218	39	39	statements	statement	NOUN
fbem-218	39	40	for	for	ADP
fbem-218	39	41	seven	seven	NUM
fbem-218	39	42	consecutive	consecutive	ADJ
fbem-218	39	43	years	year	NOUN
fbem-218	39	44	from	from	ADP
fbem-218	39	45	2009	2009	NUM
fbem-218	39	46	to	to	ADP
fbem-218	39	47	2015	2015	NUM
fbem-218	39	48	,	,	PUNCT
fbem-218	39	49	with	with	ADP
fbem-218	39	50	a	a	DET
fbem-218	39	51	cumulative	cumulative	ADJ
fbem-218	39	52	false	false	ADJ
fbem-218	39	53	profit	profit	NOUN
fbem-218	39	54	of	of	ADP
fbem-218	39	55	1.013	1.013	NUM
fbem-218	39	56	billion	billion	NUM
fbem-218	39	57	yuan	yuan	NOUN
fbem-218	39	58	.	.	PUNCT
fbem-218	40	1	further	far	ADV
fbem-218	40	2	,	,	PUNCT
fbem-218	40	3	the	the	DET
fbem-218	40	4	sfc	sfc	NOUN
fbem-218	40	5	intends	intend	VERB
fbem-218	40	6	to	to	PART
fbem-218	40	7	decide	decide	VERB
fbem-218	40	8	:	:	PUNCT
fbem-218	40	9	first	first	ADV
fbem-218	40	10	,	,	PUNCT
fbem-218	40	11	request	request	VERB
fbem-218	40	12	the	the	DET
fbem-218	40	13	citic	citic	ADJ
fbem-218	40	14	security	security	NOUN
fbem-218	40	15	order	order	NOUN
fbem-218	40	16	to	to	PART
fbem-218	40	17	correct	correct	VERB
fbem-218	40	18	and	and	CCONJ
fbem-218	40	19	give	give	VERB
fbem-218	40	20	warning	warning	NOUN
fbem-218	40	21	;	;	PUNCT
fbem-218	40	22	2	2	X
fbem-218	40	23	.	.	X
fbem-218	40	24	and	and	CCONJ
fbem-218	40	25	a	a	DET
fbem-218	40	26	fine	fine	ADJ
fbem-218	40	27	of600,000yuan	of600,000yuan	PROPN
fbem-218	40	28	;	;	PUNCT
fbem-218	40	29	3	3	X
fbem-218	40	30	.	.	X
fbem-218	40	31	sun	sun	PROPN
fbem-218	40	32	yalei	yalei	PROPN
fbem-218	40	33	and	and	CCONJ
fbem-218	40	34	other	other	ADJ
fbem-218	40	35	nine	nine	NUM
fbem-218	40	36	relevant	relevant	ADJ
fbem-218	40	37	persons	person	NOUN
fbem-218	40	38	were	be	AUX
fbem-218	40	39	warned	warn	VERB
fbem-218	40	40	,	,	PUNCT
fbem-218	40	41	and	and	CCONJ
fbem-218	40	42	as	as	SCONJ
fbem-218	40	43	the	the	DET
fbem-218	40	44	responsibility	responsibility	NOUN
fbem-218	40	45	were	be	AUX
fbem-218	40	46	imposed	impose	VERB
fbem-218	40	47	a	a	DET
fbem-218	40	48	fine	fine	ADJ
fbem-218	40	49	of50,000	of50,000	PROPN
fbem-218	40	50	-	-	PUNCT
fbem-218	40	51	300,000yuan	300,000yuan	NOUN
fbem-218	40	52	.	.	PUNCT
fbem-218	41	1	after	after	SCONJ
fbem-218	41	2	the	the	DET
fbem-218	41	3	falsification	falsification	NOUN
fbem-218	41	4	event	event	NOUN
fbem-218	41	5	was	be	AUX
fbem-218	41	6	discovered	discover	VERB
fbem-218	41	7	by	by	ADP
fbem-218	41	8	the	the	DET
fbem-218	41	9	csrc	csrc	NOUN
fbem-218	41	10	,	,	PUNCT
fbem-218	41	11	the	the	DET
fbem-218	41	12	stock	stock	NOUN
fbem-218	41	13	price	price	NOUN
fbem-218	41	14	plummeted	plummet	VERB
fbem-218	41	15	,	,	PUNCT
fbem-218	41	16	public	public	ADJ
fbem-218	41	17	opinion	opinion	NOUN
fbem-218	41	18	broke	break	VERB
fbem-218	41	19	out	out	ADP
fbem-218	41	20	,	,	PUNCT
fbem-218	41	21	and	and	CCONJ
fbem-218	41	22	criticized	criticize	VERB
fbem-218	41	23	.	.	PUNCT
fbem-218	42	1	3.3	3.3	NUM
fbem-218	42	2	.	.	PUNCT
fbem-218	43	1	analysis	analysis	NOUN
fbem-218	43	2	of	of	ADP
fbem-218	43	3	citic	citic	PROPN
fbem-218	43	4	's	's	PART
fbem-218	43	5	financial	financial	ADJ
fbem-218	43	6	false	false	ADJ
fbem-218	43	7	means	mean	NOUN
fbem-218	43	8	3.3.1	3.3.1	NUM
fbem-218	43	9	.	.	PROPN
fbem-218	43	10	fiction	fiction	NOUN
fbem-218	43	11	business	business	NOUN
fbem-218	43	12	,	,	PUNCT
fbem-218	43	13	ambitious	ambitious	ADJ
fbem-218	43	14	in	in	ADP
fbem-218	43	15	april	april	PROPN
fbem-218	43	16	2009	2009	NUM
fbem-218	43	17	,	,	PUNCT
fbem-218	43	18	qinghai	qinghai	PROPN
fbem-218	43	19	citic	citic	PROPN
fbem-218	43	20	guoan	guoan	PROPN
fbem-218	43	21	held	hold	VERB
fbem-218	43	22	a	a	DET
fbem-218	43	23	sales	sale	NOUN
fbem-218	43	24	conference	conference	NOUN
fbem-218	43	25	,	,	PUNCT
fbem-218	43	26	it	it	PRON
fbem-218	43	27	is	be	AUX
fbem-218	43	28	expected	expect	VERB
fbem-218	43	29	that	that	SCONJ
fbem-218	43	30	the	the	DET
fbem-218	43	31	year	year	NOUN
fbem-218	43	32	may	may	AUX
fbem-218	43	33	be	be	AUX
fbem-218	43	34	completed	complete	VERB
fbem-218	43	35	sales	sale	NOUN
fbem-218	43	36	revenue	revenue	NOUN
fbem-218	43	37	of	of	ADP
fbem-218	43	38	about	about	ADV
fbem-218	43	39	400	400	NUM
fbem-218	43	40	million	million	NUM
fbem-218	43	41	yuan	yuan	NOUN
fbem-218	43	42	,	,	PUNCT
fbem-218	43	43	it	it	PRON
fbem-218	43	44	is	be	AUX
fbem-218	43	45	difficult	difficult	ADJ
fbem-218	43	46	to	to	PART
fbem-218	43	47	complete	complete	VERB
fbem-218	43	48	the	the	DET
fbem-218	43	49	budget	budget	NOUN
fbem-218	43	50	sales	sale	NOUN
fbem-218	43	51	target	target	NOUN
fbem-218	43	52	of	of	ADP
fbem-218	43	53	1	1	NUM
fbem-218	43	54	billion	billion	NUM
fbem-218	43	55	yuan	yuan	NOUN
fbem-218	43	56	,	,	PUNCT
fbem-218	43	57	in	in	ADP
fbem-218	43	58	order	order	NOUN
fbem-218	43	59	to	to	PART
fbem-218	43	60	complete	complete	VERB
fbem-218	43	61	the	the	DET
fbem-218	43	62	sales	sale	NOUN
fbem-218	43	63	target	target	NOUN
fbem-218	43	64	,	,	PUNCT
fbem-218	43	65	choose	choose	VERB
fbem-218	43	66	to	to	PART
fbem-218	43	67	use	use	VERB
fbem-218	43	68	pre	pre	ADJ
fbem-218	43	69	-	-	ADJ
fbem-218	43	70	sale	sale	ADJ
fbem-218	43	71	method	method	NOUN
fbem-218	43	72	to	to	PART
fbem-218	43	73	complete	complete	VERB
fbem-218	43	74	the	the	DET
fbem-218	43	75	performance	performance	NOUN
fbem-218	43	76	,	,	PUNCT
fbem-218	43	77	at	at	ADP
fbem-218	43	78	the	the	DET
fbem-218	43	79	same	same	ADJ
fbem-218	43	80	time	time	NOUN
fbem-218	43	81	in	in	ADP
fbem-218	43	82	accordance	accordance	NOUN
fbem-218	43	83	with	with	ADP
fbem-218	43	84	the	the	DET
fbem-218	43	85	10	10	NUM
fbem-218	43	86	%	%	NOUN
fbem-218	43	87	price	price	NOUN
fbem-218	43	88	concessions	concession	NOUN
fbem-218	43	89	and	and	CCONJ
fbem-218	43	90	the	the	DET
fbem-218	43	91	same	same	ADJ
fbem-218	43	92	period	period	NOUN
fbem-218	43	93	commercial	commercial	ADJ
fbem-218	43	94	loan	loan	NOUN
fbem-218	43	95	interest	interest	NOUN
fbem-218	43	96	rate	rate	NOUN
fbem-218	43	97	to	to	PART
fbem-218	43	98	pay	pay	VERB
fbem-218	43	99	customer	customer	NOUN
fbem-218	43	100	interest	interest	NOUN
fbem-218	43	101	in	in	ADP
fbem-218	43	102	advance	advance	NOUN
fbem-218	43	103	payment	payment	NOUN
fbem-218	43	104	.	.	PUNCT
fbem-218	44	1	how	how	SCONJ
fbem-218	44	2	to	to	PART
fbem-218	44	3	achieve	achieve	VERB
fbem-218	44	4	600	600	NUM
fbem-218	44	5	million	million	NUM
fbem-218	44	6	huge	huge	ADJ
fbem-218	44	7	gully	gully	NOUN
fbem-218	44	8	?	?	PUNCT
fbem-218	45	1	enterprises	enterprise	NOUN
fbem-218	45	2	will	will	AUX
fbem-218	45	3	inevitably	inevitably	ADV
fbem-218	45	4	take	take	VERB
fbem-218	45	5	risks	risk	NOUN
fbem-218	45	6	,	,	PUNCT
fbem-218	45	7	so	so	SCONJ
fbem-218	45	8	they	they	PRON
fbem-218	45	9	will	will	AUX
fbem-218	45	10	falsify	falsify	VERB
fbem-218	45	11	,	,	PUNCT
fbem-218	45	12	inflate	inflate	VERB
fbem-218	45	13	income	income	NOUN
fbem-218	45	14	and	and	CCONJ
fbem-218	45	15	reduce	reduce	VERB
fbem-218	45	16	financial	financial	ADJ
fbem-218	45	17	costs	cost	NOUN
fbem-218	45	18	to	to	PART
fbem-218	45	19	achieve	achieve	VERB
fbem-218	45	20	the	the	DET
fbem-218	45	21	purpose	purpose	NOUN
fbem-218	45	22	of	of	ADP
fbem-218	45	23	sales	sale	NOUN
fbem-218	45	24	revenue	revenue	NOUN
fbem-218	45	25	.	.	PUNCT
fbem-218	46	1	qinghai	qinghai	PROPN
fbem-218	46	2	citic	citic	PROPN
fbem-218	46	3	guoan	guoan	PROPN
fbem-218	46	4	received	receive	VERB
fbem-218	46	5	customer	customer	NOUN
fbem-218	46	6	pre	pre	ADJ
fbem-218	46	7	-	-	ADJ
fbem-218	46	8	sale	sale	ADJ
fbem-218	46	9	money	money	NOUN
fbem-218	46	10	,	,	PUNCT
fbem-218	46	11	its	its	PRON
fbem-218	46	12	accounting	accounting	NOUN
fbem-218	46	13	treatment	treatment	NOUN
fbem-218	46	14	is	be	AUX
fbem-218	46	15	:	:	PUNCT
fbem-218	46	16	loan	loan	NOUN
fbem-218	46	17	:	:	PUNCT
fbem-218	46	18	bank	bank	NOUN
fbem-218	46	19	deposits	deposit	NOUN
fbem-218	46	20	(	(	PUNCT
fbem-218	46	21	or	or	CCONJ
fbem-218	46	22	receivables	receivables	NOUN
fbem-218	46	23	)	)	PUNCT
fbem-218	46	24	,	,	PUNCT
fbem-218	46	25	loan	loan	NOUN
fbem-218	46	26	:	:	PUNCT
fbem-218	46	27	pre	pre	ADJ
fbem-218	46	28	-	-	ADJ
fbem-218	46	29	paid	pay	VERB
fbem-218	46	30	accounts	account	NOUN
fbem-218	46	31	.	.	PUNCT
fbem-218	47	1	at	at	ADP
fbem-218	47	2	the	the	DET
fbem-218	47	3	same	same	ADJ
fbem-218	47	4	time	time	NOUN
fbem-218	47	5	,	,	PUNCT
fbem-218	47	6	artificially	artificially	ADV
fbem-218	47	7	inflated	inflate	VERB
fbem-218	47	8	income	income	NOUN
fbem-218	47	9	from	from	ADP
fbem-218	47	10	sales	sale	NOUN
fbem-218	47	11	contracts	contract	NOUN
fbem-218	47	12	and	and	CCONJ
fbem-218	47	13	warehouse	warehouse	NOUN
fbem-218	47	14	receipts	receipt	NOUN
fbem-218	47	15	of	of	ADP
fbem-218	47	16	fictitious	fictitious	ADJ
fbem-218	47	17	goods	good	NOUN
fbem-218	47	18	is	be	AUX
fbem-218	47	19	processed	process	VERB
fbem-218	47	20	as	as	SCONJ
fbem-218	47	21	follows	follow	VERB
fbem-218	47	22	:	:	PUNCT
fbem-218	47	23	borrowing	borrowing	NOUN
fbem-218	47	24	:	:	PUNCT
fbem-218	47	25	accounts	account	NOUN
fbem-218	47	26	receivable	receivable	ADJ
fbem-218	47	27	,	,	PUNCT
fbem-218	47	28	and	and	CCONJ
fbem-218	47	29	lending	lending	NOUN
fbem-218	47	30	:	:	PUNCT
fbem-218	47	31	main	main	ADJ
fbem-218	47	32	business	business	NOUN
fbem-218	47	33	income	income	NOUN
fbem-218	47	34	.	.	PUNCT
fbem-218	48	1	at	at	ADP
fbem-218	48	2	the	the	DET
fbem-218	48	3	end	end	NOUN
fbem-218	48	4	of	of	ADP
fbem-218	48	5	the	the	DET
fbem-218	48	6	month	month	NOUN
fbem-218	48	7	,	,	PUNCT
fbem-218	48	8	the	the	DET
fbem-218	48	9	two	two	NUM
fbem-218	48	10	subjects	subject	NOUN
fbem-218	48	11	of	of	ADP
fbem-218	48	12	pre	pre	ADJ
fbem-218	48	13	-	-	ADJ
fbem-218	48	14	paid	pay	VERB
fbem-218	48	15	accounts	account	NOUN
fbem-218	48	16	and	and	CCONJ
fbem-218	48	17	accounts	account	VERB
fbem-218	48	18	receivable	receivable	NOUN
fbem-218	48	19	are	be	AUX
fbem-218	48	20	debited	debit	VERB
fbem-218	48	21	and	and	CCONJ
fbem-218	48	22	written	write	VERB
fbem-218	48	23	off	off	ADP
fbem-218	48	24	to	to	PART
fbem-218	48	25	balance	balance	VERB
fbem-218	48	26	the	the	DET
fbem-218	48	27	accounts	account	NOUN
fbem-218	48	28	.	.	PUNCT
fbem-218	49	1	3.3.2	3.3.2	X
fbem-218	49	2	.	.	PUNCT
fbem-218	50	1	the	the	DET
fbem-218	50	2	virtual	virtual	ADJ
fbem-218	50	3	increase	increase	NOUN
fbem-218	50	4	of	of	ADP
fbem-218	50	5	income	income	NOUN
fbem-218	50	6	during	during	ADP
fbem-218	50	7	2004	2004	NUM
fbem-218	50	8	-	-	SYM
fbem-218	50	9	2009	2009	NUM
fbem-218	50	10	,	,	PUNCT
fbem-218	50	11	after	after	SCONJ
fbem-218	50	12	10	10	NUM
fbem-218	50	13	customers	customer	NOUN
fbem-218	50	14	such	such	ADJ
fbem-218	50	15	as	as	ADP
fbem-218	50	16	china	china	PROPN
fbem-218	50	17	agricultural	agricultural	PROPN
fbem-218	50	18	group	group	PROPN
fbem-218	50	19	holdings	holdings	PROPN
fbem-218	50	20	co.	co.	PROPN
fbem-218	50	21	,	,	PUNCT
fbem-218	50	22	ltd	ltd	PROPN
fbem-218	50	23	.	.	PROPN
fbem-218	50	24	paid	pay	VERB
fbem-218	50	25	advance	advance	NOUN
fbem-218	50	26	payments	payment	NOUN
fbem-218	50	27	to	to	ADP
fbem-218	50	28	the	the	DET
fbem-218	50	29	company	company	NOUN
fbem-218	50	30	,	,	PUNCT
fbem-218	50	31	the	the	DET
fbem-218	50	32	company	company	NOUN
fbem-218	50	33	not	not	PART
fbem-218	50	34	only	only	ADV
fbem-218	50	35	did	do	AUX
fbem-218	50	36	not	not	PART
fbem-218	50	37	provide	provide	VERB
fbem-218	50	38	all	all	DET
fbem-218	50	39	the	the	DET
fbem-218	50	40	actual	actual	ADJ
fbem-218	50	41	supply	supply	NOUN
fbem-218	50	42	,	,	PUNCT
fbem-218	50	43	but	but	CCONJ
fbem-218	50	44	also	also	ADV
fbem-218	50	45	synchronized	synchronize	VERB
fbem-218	50	46	the	the	DET
fbem-218	50	47	nonactual	nonactual	ADJ
fbem-218	50	48	shipment	shipment	NOUN
fbem-218	50	49	part	part	NOUN
fbem-218	50	50	into	into	ADP
fbem-218	50	51	the	the	DET
fbem-218	50	52	book	book	NOUN
fbem-218	50	53	income	income	NOUN
fbem-218	50	54	.	.	PUNCT
fbem-218	51	1	finally	finally	ADV
fbem-218	51	2	,	,	PUNCT
fbem-218	51	3	citic	citic	PROPN
fbem-218	51	4	guoan	guoan	PROPN
fbem-218	51	5	financial	financial	ADJ
fbem-218	51	6	report	report	NOUN
fbem-218	51	7	showed	show	VERB
fbem-218	51	8	that	that	SCONJ
fbem-218	51	9	the	the	DET
fbem-218	51	10	cumulative	cumulative	ADJ
fbem-218	51	11	virtual	virtual	ADJ
fbem-218	51	12	increase	increase	NOUN
fbem-218	51	13	in	in	ADP
fbem-218	51	14	income	income	NOUN
fbem-218	51	15	of	of	ADP
fbem-218	51	16	506	506	NUM
fbem-218	51	17	million	million	NUM
fbem-218	51	18	yuan	yuan	NOUN
fbem-218	51	19	in	in	ADP
fbem-218	51	20	2009	2009	NUM
fbem-218	51	21	-	-	SYM
fbem-218	51	22	2014	2014	NUM
fbem-218	51	23	.	.	PUNCT
fbem-218	52	1	3.3.3	3.3.3	NUM
fbem-218	52	2	.	.	NOUN
fbem-218	52	3	understated	understate	VERB
fbem-218	52	4	expenditure	expenditure	NOUN
fbem-218	52	5	and	and	CCONJ
fbem-218	52	6	undercharged	undercharge	VERB
fbem-218	52	7	in	in	ADP
fbem-218	52	8	the	the	DET
fbem-218	52	9	pre	pre	ADJ
fbem-218	52	10	-	-	ADJ
fbem-218	52	11	sale	sale	ADJ
fbem-218	52	12	contract	contract	NOUN
fbem-218	52	13	of	of	ADP
fbem-218	52	14	qinghai	qinghai	PROPN
fbem-218	52	15	zhongxin	zhongxin	PROPN
fbem-218	52	16	country	country	PROPN
fbem-218	52	17	,	,	PUNCT
fbem-218	52	18	the	the	DET
fbem-218	52	19	cost	cost	NOUN
fbem-218	52	20	of	of	ADP
fbem-218	52	21	undelivered	undelivered	ADJ
fbem-218	52	22	goods	good	NOUN
fbem-218	52	23	accounts	account	VERB
fbem-218	52	24	for	for	ADP
fbem-218	52	25	12%-15	12%-15	NUM
fbem-218	52	26	%	%	NOUN
fbem-218	52	27	of	of	ADP
fbem-218	52	28	the	the	DET
fbem-218	52	29	total	total	ADJ
fbem-218	52	30	cost	cost	NOUN
fbem-218	52	31	.	.	PUNCT
fbem-218	53	1	during	during	ADP
fbem-218	53	2	the	the	DET
fbem-218	53	3	period	period	NOUN
fbem-218	53	4	of	of	ADP
fbem-218	53	5	inclusion	inclusion	NOUN
fbem-218	53	6	of	of	ADP
fbem-218	53	7	citic	citic	PROPN
fbem-218	53	8	guoan	guoan	PROPN
fbem-218	53	9	’s	’s	PART
fbem-218	53	10	consolidated	consolidated	ADJ
fbem-218	53	11	financial	financial	ADJ
fbem-218	53	12	statements	statement	NOUN
fbem-218	53	13	,	,	PUNCT
fbem-218	53	14	the	the	DET
fbem-218	53	15	cumulative	cumulative	ADJ
fbem-218	53	16	“	"	PUNCT
fbem-218	53	17	omitted	omit	VERB
fbem-218	53	18	”	"	PUNCT
fbem-218	53	19	financial	financial	ADJ
fbem-218	53	20	expenses	expense	NOUN
fbem-218	53	21	for	for	ADP
fbem-218	53	22	2009	2009	NUM
fbem-218	53	23	-	-	SYM
fbem-218	53	24	2014	2014	NUM
fbem-218	53	25	amounted	amount	VERB
fbem-218	53	26	to	to	ADP
fbem-218	53	27	507	507	NUM
fbem-218	53	28	million	million	NUM
fbem-218	53	29	yuan	yuan	NOUN
fbem-218	53	30	.	.	PUNCT
fbem-218	54	1	3.3.4	3.3.4	NUM
fbem-218	54	2	.	.	NOUN
fbem-218	54	3	inflated	inflated	ADJ
fbem-218	54	4	performance	performance	NOUN
fbem-218	54	5	,	,	PUNCT
fbem-218	54	6	'	'	PUNCT
fbem-218	54	7	lift	lift	NOUN
fbem-218	54	8	'	'	PUNCT
fbem-218	54	9	the	the	DET
fbem-218	54	10	stock	stock	NOUN
fbem-218	54	11	price	price	NOUN
fbem-218	54	12	during	during	ADP
fbem-218	54	13	2009	2009	NUM
fbem-218	54	14	–	–	PUNCT
fbem-218	54	15	2014	2014	NUM
fbem-218	54	16	,	,	PUNCT
fbem-218	54	17	qinghai	qinghai	PROPN
fbem-218	54	18	citic	citic	PROPN
fbem-218	54	19	guo	guo	PROPN
fbem-218	54	20	’	'	PUNCT
fbem-218	54	21	an	an	PRON
fbem-218	54	22	was	be	AUX
fbem-218	54	23	included	include	VERB
fbem-218	54	24	in	in	ADP
fbem-218	54	25	the	the	DET
fbem-218	54	26	consolidated	consolidated	ADJ
fbem-218	54	27	statement	statement	NOUN
fbem-218	54	28	of	of	ADP
fbem-218	54	29	citic	citic	ADJ
fbem-218	54	30	guo	guo	PROPN
fbem-218	54	31	’	'	PUNCT
fbem-218	54	32	an	an	NOUN
fbem-218	54	33	,	,	PUNCT
fbem-218	54	34	with	with	ADP
fbem-218	54	35	a	a	DET
fbem-218	54	36	cumulative	cumulative	ADJ
fbem-218	54	37	virtual	virtual	ADJ
fbem-218	54	38	increase	increase	NOUN
fbem-218	54	39	of	of	ADP
fbem-218	54	40	cny	cny	PROPN
fbem-218	54	41	506	506	NUM
fbem-218	54	42	million	million	NUM
fbem-218	54	43	in	in	ADP
fbem-218	54	44	operating	operate	VERB
fbem-218	54	45	income	income	NOUN
fbem-218	54	46	,	,	PUNCT
fbem-218	54	47	a	a	DET
fbem-218	54	48	cumulative	cumulative	ADJ
fbem-218	54	49	decrease	decrease	NOUN
fbem-218	54	50	of	of	ADP
fbem-218	54	51	cny	cny	PROPN
fbem-218	54	52	507	507	NUM
fbem-218	54	53	million	million	NUM
fbem-218	54	54	in	in	ADP
fbem-218	54	55	financial	financial	ADJ
fbem-218	54	56	expenses	expense	NOUN
fbem-218	54	57	,	,	PUNCT
fbem-218	54	58	and	and	CCONJ
fbem-218	54	59	a	a	DET
fbem-218	54	60	cumulative	cumulative	ADJ
fbem-218	54	61	total	total	NOUN
fbem-218	54	62	of	of	ADP
fbem-218	54	63	cny	cny	PROPN
fbem-218	54	64	1013	1013	NUM
fbem-218	54	65	million	million	NUM
fbem-218	54	66	in	in	ADP
fbem-218	54	67	profit	profit	NOUN
fbem-218	54	68	.	.	PUNCT
fbem-218	55	1	in	in	ADP
fbem-218	55	2	2014	2014	NUM
fbem-218	55	3	,	,	PUNCT
fbem-218	55	4	citic	citic	PROPN
fbem-218	55	5	guoan	guoan	PROPN
fbem-218	55	6	's	's	PART
fbem-218	55	7	stock	stock	NOUN
fbem-218	55	8	price	price	NOUN
fbem-218	55	9	began	begin	VERB
fbem-218	55	10	to	to	PART
fbem-218	55	11	skyrocket	skyrocket	VERB
fbem-218	55	12	,	,	PUNCT
fbem-218	55	13	rising	rise	VERB
fbem-218	55	14	from	from	ADP
fbem-218	55	15	about	about	ADV
fbem-218	55	16	6	6	NUM
fbem-218	55	17	yuan	yuan	NOUN
fbem-218	55	18	/	/	PUNCT
fbem-218	55	19	share	share	NOUN
fbem-218	55	20	in	in	ADP
fbem-218	55	21	january	january	PROPN
fbem-218	55	22	,	,	PUNCT
fbem-218	55	23	doubling	double	VERB
fbem-218	55	24	at	at	ADP
fbem-218	55	25	the	the	DET
fbem-218	55	26	end	end	NOUN
fbem-218	55	27	of	of	ADP
fbem-218	55	28	the	the	DET
fbem-218	55	29	year	year	NOUN
fbem-218	55	30	,	,	PUNCT
fbem-218	55	31	and	and	CCONJ
fbem-218	55	32	even	even	ADV
fbem-218	55	33	exceeding	exceed	VERB
fbem-218	55	34	30	30	NUM
fbem-218	55	35	yuan	yuan	NOUN
fbem-218	55	36	/	/	PUNCT
fbem-218	55	37	share	share	NOUN
fbem-218	55	38	in	in	ADP
fbem-218	55	39	june	june	PROPN
fbem-218	55	40	2015	2015	NUM
fbem-218	55	41	.	.	PUNCT
fbem-218	56	1	3.3.5	3.3.5	X
fbem-218	56	2	.	.	NOUN
fbem-218	56	3	false	false	ADJ
fbem-218	56	4	records	record	NOUN
fbem-218	56	5	,	,	PUNCT
fbem-218	56	6	misleading	mislead	VERB
fbem-218	56	7	information	information	NOUN
fbem-218	56	8	due	due	ADP
fbem-218	56	9	to	to	ADP
fbem-218	56	10	book	book	NOUN
fbem-218	56	11	inflated	inflate	VERB
fbem-218	56	12	income	income	NOUN
fbem-218	56	13	and	and	CCONJ
fbem-218	56	14	less	less	ADJ
fbem-218	56	15	financial	financial	ADJ
fbem-218	56	16	expenses	expense	NOUN
fbem-218	56	17	,	,	PUNCT
fbem-218	56	18	there	there	PRON
fbem-218	56	19	are	be	VERB
fbem-218	56	20	false	false	ADJ
fbem-218	56	21	records	record	NOUN
fbem-218	56	22	in	in	ADP
fbem-218	56	23	the	the	DET
fbem-218	56	24	'	'	PUNCT
fbem-218	56	25	2015	2015	NUM
fbem-218	56	26	annual	annual	ADJ
fbem-218	56	27	report	report	NOUN
fbem-218	56	28	'	'	PUNCT
fbem-218	56	29	disclosed	disclose	VERB
fbem-218	56	30	by	by	ADP
fbem-218	56	31	citic	citic	ADJ
fbem-218	56	32	guo	guo	PROPN
fbem-218	56	33	'	'	PUNCT
fbem-218	56	34	an	an	NOUN
fbem-218	56	35	.	.	PUNCT
fbem-218	57	1	the	the	DET
fbem-218	57	2	result	result	NOUN
fbem-218	57	3	is	be	AUX
fbem-218	57	4	that	that	SCONJ
fbem-218	57	5	the	the	DET
fbem-218	57	6	net	net	ADJ
fbem-218	57	7	profit	profit	NOUN
fbem-218	57	8	from	from	ADP
fbem-218	57	9	january	january	PROPN
fbem-218	57	10	to	to	ADP
fbem-218	57	11	june	june	PROPN
fbem-218	57	12	2015	2015	NUM
fbem-218	57	13	was	be	AUX
fbem-218	57	14	inflated	inflate	VERB
fbem-218	57	15	by	by	ADP
fbem-218	57	16	68	68	NUM
fbem-218	57	17	million	million	NUM
fbem-218	57	18	yuan	yuan	NOUN
fbem-218	57	19	,	,	PUNCT
fbem-218	57	20	resulting	result	VERB
fbem-218	57	21	in	in	ADP
fbem-218	57	22	citic	citic	ADJ
fbem-218	57	23	guo	guo	NOUN
fbem-218	57	24	'	'	PUNCT
fbem-218	57	25	an	an	DET
fbem-218	57	26	's	's	PART
fbem-218	57	27	book	book	NOUN
fbem-218	57	28	investment	investment	NOUN
fbem-218	57	29	income	income	NOUN
fbem-218	57	30	in	in	ADP
fbem-218	57	31	2015	2015	NUM
fbem-218	57	32	million	million	NUM
fbem-218	57	33	yuan	yuan	NOUN
fbem-218	57	34	,	,	PUNCT
fbem-218	57	35	accounting	account	VERB
fbem-218	57	36	for	for	ADP
fbem-218	57	37	6.24	6.24	NUM
fbem-218	57	38	%	%	NOUN
fbem-218	57	39	of	of	ADP
fbem-218	57	40	citic	citic	PROPN
fbem-218	57	41	guoan	guoan	PROPN
fbem-218	57	42	's	's	PART
fbem-218	57	43	investment	investment	NOUN
fbem-218	57	44	income	income	NOUN
fbem-218	57	45	and	and	CCONJ
fbem-218	57	46	8.56	8.56	NUM
fbem-218	57	47	%	%	NOUN
fbem-218	57	48	of	of	ADP
fbem-218	57	49	the	the	DET
fbem-218	57	50	total	total	ADJ
fbem-218	57	51	profit	profit	NOUN
fbem-218	57	52	.	.	PUNCT
fbem-218	58	1	3.3.6	3.3.6	NUM
fbem-218	58	2	.	.	NOUN
fbem-218	58	3	false	false	ADJ
fbem-218	58	4	opinions	opinion	NOUN
fbem-218	58	5	,	,	PUNCT
fbem-218	58	6	help	help	VERB
fbem-218	58	7	zhou	zhou	VERB
fbem-218	58	8	the	the	DET
fbem-218	58	9	financial	financial	ADJ
fbem-218	58	10	report	report	NOUN
fbem-218	58	11	of	of	ADP
fbem-218	58	12	citic	citic	PROPN
fbem-218	58	13	guoan	guoan	PROPN
fbem-218	58	14	was	be	AUX
fbem-218	58	15	audited	audit	VERB
fbem-218	58	16	by	by	ADP
fbem-218	58	17	jingdu	jingdu	PROPN
fbem-218	58	18	tianhua	tianhua	PROPN
fbem-218	58	19	accounting	accounting	PROPN
fbem-218	58	20	firm	firm	NOUN
fbem-218	58	21	for	for	ADP
fbem-218	58	22	the	the	DET
fbem-218	58	23	first	first	ADJ
fbem-218	58	24	three	three	NUM
fbem-218	58	25	years	year	NOUN
fbem-218	58	26	,	,	PUNCT
fbem-218	58	27	that	that	ADV
fbem-218	58	28	is	is	ADV
fbem-218	58	29	,	,	PUNCT
fbem-218	58	30	from	from	ADP
fbem-218	58	31	2009	2009	NUM
fbem-218	58	32	to	to	ADP
fbem-218	58	33	2011	2011	NUM
fbem-218	58	34	,	,	PUNCT
fbem-218	58	35	and	and	CCONJ
fbem-218	58	36	the	the	DET
fbem-218	58	37	last	last	ADJ
fbem-218	58	38	four	four	NUM
fbem-218	58	39	years	year	NOUN
fbem-218	58	40	were	be	AUX
fbem-218	58	41	audited	audit	VERB
fbem-218	58	42	by	by	ADP
fbem-218	58	43	zhitong	zhitong	PROPN
fbem-218	58	44	accounting	accounting	PROPN
fbem-218	58	45	firm	firm	NOUN
fbem-218	58	46	.	.	PUNCT
fbem-218	59	1	however	however	ADV
fbem-218	59	2	,	,	PUNCT
fbem-218	59	3	without	without	ADP
fbem-218	59	4	exception	exception	NOUN
fbem-218	59	5	,	,	PUNCT
fbem-218	59	6	for	for	ADP
fbem-218	59	7	seven	seven	NUM
fbem-218	59	8	years	year	NOUN
fbem-218	59	9	,	,	PUNCT
fbem-218	59	10	without	without	ADP
fbem-218	59	11	exception	exception	NOUN
fbem-218	59	12	,	,	PUNCT
fbem-218	59	13	the	the	DET
fbem-218	59	14	standards	standard	NOUN
fbem-218	59	15	issued	issue	VERB
fbem-218	59	16	by	by	ADP
fbem-218	59	17	both	both	DET
fbem-218	59	18	firms	firm	NOUN
fbem-218	59	19	have	have	VERB
fbem-218	59	20	no	no	DET
fbem-218	59	21	reservations	reservation	NOUN
fbem-218	59	22	.	.	PUNCT
fbem-218	60	1	4	4	X
fbem-218	60	2	.	.	X
fbem-218	60	3	analysis	analysis	NOUN
fbem-218	60	4	of	of	ADP
fbem-218	60	5	citic	citic	PROPN
fbem-218	60	6	's	's	PART
fbem-218	60	7	financial	financial	ADJ
fbem-218	60	8	fraud	fraud	NOUN
fbem-218	60	9	4.1	4.1	NUM
fbem-218	60	10	.	.	PUNCT
fbem-218	61	1	the	the	DET
fbem-218	61	2	breach	breach	NOUN
fbem-218	61	3	of	of	ADP
fbem-218	61	4	business	business	NOUN
fbem-218	61	5	ethics	ethic	NOUN
fbem-218	61	6	by	by	ADP
fbem-218	61	7	citic	citic	PROPN
fbem-218	61	8	guoan	guoan	PROPN
fbem-218	61	9	the	the	DET
fbem-218	61	10	case	case	NOUN
fbem-218	61	11	shows	show	VERB
fbem-218	61	12	that	that	SCONJ
fbem-218	61	13	citic	citic	ADJ
fbem-218	61	14	guoan	guoan	NOUN
fbem-218	61	15	in	in	ADP
fbem-218	61	16	order	order	NOUN
fbem-218	61	17	to	to	PART
fbem-218	61	18	achieve	achieve	VERB
fbem-218	61	19	its	its	PRON
fbem-218	61	20	1	1	NUM
fbem-218	61	21	billion	billion	NUM
fbem-218	61	22	sales	sale	NOUN
fbem-218	61	23	target	target	NOUN
fbem-218	61	24	,	,	PUNCT
fbem-218	61	25	a	a	DET
fbem-218	61	26	large	large	ADJ
fbem-218	61	27	number	number	NOUN
fbem-218	61	28	of	of	ADP
fbem-218	61	29	pre	pre	ADJ
fbem-218	61	30	-	-	ADJ
fbem-218	61	31	sale	sale	ADJ
fbem-218	61	32	contracts	contract	NOUN
fbem-218	61	33	with	with	ADP
fbem-218	61	34	customers	customer	NOUN
fbem-218	61	35	,	,	PUNCT
fbem-218	61	36	making	make	VERB
fbem-218	61	37	a	a	DET
fbem-218	61	38	substantial	substantial	ADJ
fbem-218	61	39	increase	increase	NOUN
fbem-218	61	40	in	in	ADP
fbem-218	61	41	revenue	revenue	NOUN
fbem-218	61	42	.	.	PUNCT
fbem-218	62	1	the	the	DET
fbem-218	62	2	company	company	NOUN
fbem-218	62	3	carries	carry	VERB
fbem-218	62	4	on	on	ADP
fbem-218	62	5	the	the	DET
fbem-218	62	6	financial	financial	ADJ
fbem-218	62	7	falsification	falsification	NOUN
fbem-218	62	8	with	with	ADP
fbem-218	62	9	the	the	DET
fbem-218	62	10	false	false	ADJ
fbem-218	62	11	method	method	NOUN
fbem-218	62	12	,	,	PUNCT
fbem-218	62	13	has	have	AUX
fbem-218	62	14	obviously	obviously	ADV
fbem-218	62	15	violated	violate	VERB
fbem-218	62	16	the	the	DET
fbem-218	62	17	enterprise	enterprise	NOUN
fbem-218	62	18	business	business	NOUN
fbem-218	62	19	ethics	ethic	NOUN
fbem-218	62	20	to	to	PART
fbem-218	62	21	abide	abide	VERB
fbem-218	62	22	by	by	ADP
fbem-218	62	23	the	the	DET
fbem-218	62	24	principle	principle	NOUN
fbem-218	62	25	of	of	ADP
fbem-218	62	26	honesty	honesty	NOUN
fbem-218	62	27	and	and	CCONJ
fbem-218	62	28	trustworthiness	trustworthiness	NOUN
fbem-218	62	29	.	.	PUNCT
fbem-218	63	1	its	its	PRON
fbem-218	63	2	listing	list	VERB
fbem-218	63	3	seven	seven	NUM
fbem-218	63	4	years	year	NOUN
fbem-218	63	5	,	,	PUNCT
fbem-218	63	6	year	year	NOUN
fbem-218	63	7	by	by	ADP
fbem-218	63	8	year	year	NOUN
fbem-218	63	9	through	through	ADP
fbem-218	63	10	false	false	ADJ
fbem-218	63	11	income	income	NOUN
fbem-218	63	12	,	,	PUNCT
fbem-218	63	13	create	create	VERB
fbem-218	63	14	a	a	DET
fbem-218	63	15	company	company	NOUN
fbem-218	63	16	thriving	thrive	VERB
fbem-218	63	17	illusion	illusion	NOUN
fbem-218	63	18	,	,	PUNCT
fbem-218	63	19	deceive	deceive	VERB
fbem-218	63	20	thousands	thousand	NOUN
fbem-218	63	21	of	of	ADP
fbem-218	63	22	shareholders	shareholder	NOUN
fbem-218	63	23	.	.	PUNCT
fbem-218	64	1	according	accord	VERB
fbem-218	64	2	to	to	ADP
fbem-218	64	3	statistics	statistic	NOUN
fbem-218	64	4	,	,	PUNCT
fbem-218	64	5	in	in	ADP
fbem-218	64	6	the	the	DET
fbem-218	64	7	1920	1920	NUM
fbem-218	64	8	s	s	NOUN
fbem-218	64	9	,	,	PUNCT
fbem-218	64	10	the	the	DET
fbem-218	64	11	number	number	NOUN
fbem-218	64	12	of	of	ADP
fbem-218	64	13	citic	citic	PROPN
fbem-218	64	14	guoan	guoan	PROPN
fbem-218	64	15	investment	investment	NOUN
fbem-218	64	16	was	be	AUX
fbem-218	64	17	about	about	ADV
fbem-218	64	18	200,000	200,000	NUM
fbem-218	64	19	,	,	PUNCT
fbem-218	64	20	with	with	ADP
fbem-218	64	21	an	an	DET
fbem-218	64	22	average	average	NOUN
fbem-218	64	23	of	of	ADP
fbem-218	64	24	about	about	ADP
fbem-218	64	25	50,000	50,000	NUM
fbem-218	64	26	yuan	yuan	NOUN
fbem-218	64	27	per	per	ADP
fbem-218	64	28	person	person	NOUN
fbem-218	64	29	.	.	PUNCT
fbem-218	65	1	this	this	DET
fbem-218	65	2	behavior	behavior	NOUN
fbem-218	65	3	has	have	AUX
fbem-218	65	4	seriously	seriously	ADV
fbem-218	65	5	damaged	damage	VERB
fbem-218	65	6	the	the	DET
fbem-218	65	7	interests	interest	NOUN
fbem-218	65	8	of	of	ADP
fbem-218	65	9	investors	investor	NOUN
fbem-218	65	10	.	.	PUNCT
fbem-218	66	1	although	although	SCONJ
fbem-218	66	2	it	it	PRON
fbem-218	66	3	can	can	AUX
fbem-218	66	4	allow	allow	VERB
fbem-218	66	5	companies	company	NOUN
fbem-218	66	6	to	to	PART
fbem-218	66	7	gather	gather	VERB
fbem-218	66	8	large	large	ADJ
fbem-218	66	9	amounts	amount	NOUN
fbem-218	66	10	of	of	ADP
fbem-218	66	11	money	money	NOUN
fbem-218	66	12	in	in	ADP
fbem-218	66	13	a	a	DET
fbem-218	66	14	short	short	ADJ
fbem-218	66	15	period	period	NOUN
fbem-218	66	16	of	of	ADP
fbem-218	66	17	time	time	NOUN
fbem-218	66	18	,	,	PUNCT
fbem-218	66	19	it	it	PRON
fbem-218	66	20	violates	violate	VERB
fbem-218	66	21	the	the	DET
fbem-218	66	22	business	business	NOUN
fbem-218	66	23	ethics	ethic	NOUN
fbem-218	66	24	of	of	ADP
fbem-218	66	25	enterprises	enterprise	NOUN
fbem-218	66	26	and	and	CCONJ
fbem-218	66	27	blindly	blindly	ADV
fbem-218	66	28	takes	take	VERB
fbem-218	66	29	benefit	benefit	NOUN
fbem-218	66	30	as	as	ADP
fbem-218	66	31	the	the	DET
fbem-218	66	32	foundation	foundation	NOUN
fbem-218	66	33	.	.	PUNCT
fbem-218	67	1	it	it	PRON
fbem-218	67	2	is	be	AUX
fbem-218	67	3	impossible	impossible	ADJ
fbem-218	67	4	for	for	SCONJ
fbem-218	67	5	citic	citic	ADJ
fbem-218	67	6	to	to	PART
fbem-218	67	7	develop	develop	VERB
fbem-218	67	8	sustainably	sustainably	ADV
fbem-218	67	9	.	.	PUNCT
fbem-218	68	1	4.2	4.2	NUM
fbem-218	68	2	.	.	PUNCT
fbem-218	69	1	the	the	DET
fbem-218	69	2	breach	breach	NOUN
fbem-218	69	3	of	of	ADP
fbem-218	69	4	accounting	account	VERB
fbem-218	69	5	professional	professional	ADJ
fbem-218	69	6	ethics	ethic	NOUN
fbem-218	69	7	by	by	ADP
fbem-218	69	8	citic	citic	ADJ
fbem-218	69	9	guoan	guoan	PROPN
fbem-218	69	10	in	in	ADP
fbem-218	69	11	this	this	DET
fbem-218	69	12	case	case	NOUN
fbem-218	69	13	,	,	PUNCT
fbem-218	69	14	the	the	DET
fbem-218	69	15	auditors	auditor	NOUN
fbem-218	69	16	violated	violate	VERB
fbem-218	69	17	the	the	DET
fbem-218	69	18	principle	principle	NOUN
fbem-218	69	19	of	of	ADP
fbem-218	69	20	audit	audit	NOUN
fbem-218	69	21	discretion	discretion	NOUN
fbem-218	69	22	.	.	PUNCT
fbem-218	70	1	it	it	PRON
fbem-218	70	2	does	do	AUX
fbem-218	70	3	not	not	PART
fbem-218	70	4	strictly	strictly	ADV
fbem-218	70	5	follow	follow	VERB
fbem-218	70	6	the	the	DET
fbem-218	70	7	professional	professional	ADJ
fbem-218	70	8	standards	standard	NOUN
fbem-218	70	9	and	and	CCONJ
fbem-218	70	10	regulations	regulation	NOUN
fbem-218	70	11	of	of	ADP
fbem-218	70	12	the	the	DET
fbem-218	70	13	audit	audit	NOUN
fbem-218	70	14	,	,	PUNCT
fbem-218	70	15	and	and	CCONJ
fbem-218	70	16	does	do	AUX
fbem-218	70	17	not	not	PART
fbem-218	70	18	maintain	maintain	VERB
fbem-218	70	19	the	the	DET
fbem-218	70	20	necessary	necessary	ADJ
fbem-218	70	21	professional	professional	ADJ
fbem-218	70	22	caution	caution	NOUN
fbem-218	70	23	on	on	ADP
fbem-218	70	24	its	its	PRON
fbem-218	70	25	working	working	NOUN
fbem-218	70	26	procedures	procedure	NOUN
fbem-218	70	27	.	.	PUNCT
fbem-218	71	1	the	the	DET
fbem-218	71	2	company	company	NOUN
fbem-218	71	3	signed	sign	VERB
fbem-218	71	4	such	such	DET
fbem-218	71	5	a	a	DET
fbem-218	71	6	large	large	ADJ
fbem-218	71	7	amount	amount	NOUN
fbem-218	71	8	of	of	ADP
fbem-218	71	9	pre	pre	ADJ
fbem-218	71	10	-	-	ADJ
fbem-218	71	11	sale	sale	ADJ
fbem-218	71	12	contracts	contract	NOUN
fbem-218	71	13	with	with	ADP
fbem-218	71	14	dozens	dozen	NOUN
fbem-218	71	15	of	of	ADP
fbem-218	71	16	customers	customer	NOUN
fbem-218	71	17	,	,	PUNCT
fbem-218	71	18	the	the	DET
fbem-218	71	19	audit	audit	NOUN
fbem-218	71	20	did	do	AUX
fbem-218	71	21	not	not	PART
fbem-218	71	22	catch	catch	VERB
fbem-218	71	23	up	up	ADP
fbem-218	71	24	with	with	ADP
fbem-218	71	25	the	the	DET
fbem-218	71	26	source	source	NOUN
fbem-218	71	27	,	,	PUNCT
fbem-218	71	28	just	just	ADV
fbem-218	71	29	go	go	VERB
fbem-218	71	30	through	through	ADP
fbem-218	71	31	the	the	DET
fbem-218	71	32	process	process	NOUN
fbem-218	71	33	,	,	PUNCT
fbem-218	71	34	go	go	VERB
fbem-218	71	35	through	through	ADP
fbem-218	71	36	the	the	DET
fbem-218	71	37	field	field	NOUN
fbem-218	71	38	.	.	PUNCT
fbem-218	72	1	for	for	ADP
fbem-218	72	2	the	the	DET
fbem-218	72	3	cumulative	cumulative	ADJ
fbem-218	72	4	inflated	inflated	ADJ
fbem-218	72	5	income	income	NOUN
fbem-218	72	6	of	of	ADP
fbem-218	72	7	hundreds	hundred	NOUN
fbem-218	72	8	of	of	ADP
fbem-218	72	9	millions	million	NOUN
fbem-218	72	10	,	,	PUNCT
fbem-218	72	11	as	as	ADP
fbem-218	72	12	auditors	auditor	NOUN
fbem-218	72	13	,	,	PUNCT
fbem-218	72	14	they	they	PRON
fbem-218	72	15	should	should	AUX
fbem-218	72	16	be	be	AUX
fbem-218	72	17	highly	highly	ADV
fbem-218	72	18	sensitive	sensitive	ADJ
fbem-218	72	19	to	to	ADP
fbem-218	72	20	their	their	PRON
fbem-218	72	21	large	large	ADJ
fbem-218	72	22	data	datum	NOUN
fbem-218	72	23	,	,	PUNCT
fbem-218	72	24	rather	rather	ADV
fbem-218	72	25	than	than	ADP
fbem-218	72	26	simple	simple	ADJ
fbem-218	72	27	reconciliation	reconciliation	NOUN
fbem-218	72	28	.	.	PUNCT
fbem-218	73	1	after	after	SCONJ
fbem-218	73	2	citic	citic	PROPN
fbem-218	73	3	guoan	guoan	PROPN
fbem-218	73	4	management	management	PROPN
fbem-218	73	5	violates	violate	VERB
fbem-218	73	6	the	the	DET
fbem-218	73	7	business	business	NOUN
fbem-218	73	8	ethics	ethic	NOUN
fbem-218	73	9	,	,	PUNCT
fbem-218	73	10	further	further	ADJ
fbem-218	73	11	pressure	pressure	NOUN
fbem-218	73	12	on	on	ADP
fbem-218	73	13	138	138	NUM
fbem-218	73	14	financial	financial	ADJ
fbem-218	73	15	personnel	personnel	NOUN
fbem-218	73	16	not	not	PART
fbem-218	73	17	only	only	ADV
fbem-218	73	18	violates	violate	VERB
fbem-218	73	19	the	the	DET
fbem-218	73	20	accounting	accounting	NOUN
fbem-218	73	21	standards	standard	NOUN
fbem-218	73	22	,	,	PUNCT
fbem-218	73	23	but	but	CCONJ
fbem-218	73	24	also	also	ADV
fbem-218	73	25	violates	violate	VERB
fbem-218	73	26	the	the	DET
fbem-218	73	27	professional	professional	ADJ
fbem-218	73	28	ethics	ethic	NOUN
fbem-218	73	29	,	,	PUNCT
fbem-218	73	30	financial	financial	ADJ
fbem-218	73	31	fraud	fraud	NOUN
fbem-218	73	32	,	,	PUNCT
fbem-218	73	33	and	and	CCONJ
fbem-218	73	34	ultimately	ultimately	ADV
fbem-218	73	35	on	on	ADP
fbem-218	73	36	the	the	DET
fbem-218	73	37	road	road	NOUN
fbem-218	73	38	,	,	PUNCT
fbem-218	73	39	hurt	hurt	VERB
fbem-218	73	40	.	.	PUNCT
fbem-218	74	1	5	5	X
fbem-218	74	2	.	.	X
fbem-218	74	3	inspiration	inspiration	NOUN
fbem-218	74	4	and	and	CCONJ
fbem-218	74	5	thinking	thinking	NOUN
fbem-218	74	6	of	of	ADP
fbem-218	74	7	citic	citic	PROPN
fbem-218	74	8	guoan	guoan	PROPN
fbem-218	74	9	financial	financial	PROPN
fbem-218	74	10	fraud	fraud	PROPN
fbem-218	74	11	citic	citic	PROPN
fbem-218	74	12	guoan	guoan	PROPN
fbem-218	74	13	through	through	ADP
fbem-218	74	14	inflated	inflated	ADJ
fbem-218	74	15	income	income	NOUN
fbem-218	74	16	,	,	PUNCT
fbem-218	74	17	less	less	ADJ
fbem-218	74	18	financial	financial	ADJ
fbem-218	74	19	expenses	expense	NOUN
fbem-218	74	20	and	and	CCONJ
fbem-218	74	21	false	false	ADJ
fbem-218	74	22	statements	statement	NOUN
fbem-218	74	23	and	and	CCONJ
fbem-218	74	24	other	other	ADJ
fbem-218	74	25	financial	financial	ADJ
fbem-218	74	26	fraud	fraud	NOUN
fbem-218	74	27	means	mean	VERB
fbem-218	74	28	to	to	PART
fbem-218	74	29	inflate	inflate	VERB
fbem-218	74	30	profits	profit	NOUN
fbem-218	74	31	to	to	PART
fbem-218	74	32	complete	complete	VERB
fbem-218	74	33	the	the	DET
fbem-218	74	34	business	business	NOUN
fbem-218	74	35	performance	performance	NOUN
fbem-218	74	36	objectives	objective	NOUN
fbem-218	74	37	and	and	CCONJ
fbem-218	74	38	stock	stock	NOUN
fbem-218	74	39	price	price	NOUN
fbem-218	74	40	stability	stability	NOUN
fbem-218	74	41	objectives	objective	NOUN
fbem-218	74	42	.	.	PUNCT
fbem-218	75	1	after	after	ADP
fbem-218	75	2	the	the	DET
fbem-218	75	3	financial	financial	PROPN
fbem-218	75	4	fraud	fraud	PROPN
fbem-218	75	5	incident	incident	PROPN
fbem-218	75	6	,	,	PUNCT
fbem-218	75	7	the	the	DET
fbem-218	75	8	company	company	NOUN
fbem-218	75	9	's	's	PART
fbem-218	75	10	stock	stock	NOUN
fbem-218	75	11	price	price	NOUN
fbem-218	75	12	has	have	AUX
fbem-218	75	13	been	be	AUX
fbem-218	75	14	in	in	ADP
fbem-218	75	15	doldrums	doldrum	NOUN
fbem-218	75	16	for	for	ADP
fbem-218	75	17	a	a	DET
fbem-218	75	18	long	long	ADJ
fbem-218	75	19	time	time	NOUN
fbem-218	75	20	,	,	PUNCT
fbem-218	75	21	and	and	CCONJ
fbem-218	75	22	in	in	ADP
fbem-218	75	23	recent	recent	ADJ
fbem-218	75	24	years	year	NOUN
fbem-218	75	25	it	it	PRON
fbem-218	75	26	has	have	AUX
fbem-218	75	27	fallen	fall	VERB
fbem-218	75	28	to	to	ADP
fbem-218	75	29	about	about	ADP
fbem-218	75	30	2	2	NUM
fbem-218	75	31	yuan	yuan	NOUN
fbem-218	75	32	/	/	SYM
fbem-218	75	33	share	share	NOUN
fbem-218	75	34	.	.	PUNCT
fbem-218	76	1	november	november	PROPN
fbem-218	76	2	30	30	NUM
fbem-218	76	3	,	,	PUNCT
fbem-218	76	4	2017	2017	NUM
fbem-218	76	5	,	,	PUNCT
fbem-218	76	6	14.3	14.3	NUM
fbem-218	76	7	yuan	yuan	NOUN
fbem-218	76	8	/	/	SYM
fbem-218	76	9	share	share	NOUN
fbem-218	76	10	,	,	PUNCT
fbem-218	76	11	total	total	ADJ
fbem-218	76	12	market	market	NOUN
fbem-218	76	13	value	value	NOUN
fbem-218	76	14	of	of	ADP
fbem-218	76	15	48	48	NUM
fbem-218	76	16	billion	billion	NUM
fbem-218	76	17	yuan	yuan	NOUN
fbem-218	76	18	.	.	PUNCT
fbem-218	77	1	until	until	ADP
fbem-218	77	2	june	june	PROPN
fbem-218	77	3	7,2021	7,2021	PROPN
fbem-218	77	4	,	,	PUNCT
fbem-218	77	5	it	it	PRON
fbem-218	77	6	closed	close	VERB
fbem-218	77	7	at	at	ADP
fbem-218	77	8	2.23	2.23	NUM
fbem-218	77	9	yuan	yuan	NOUN
fbem-218	77	10	/	/	SYM
fbem-218	77	11	share	share	NOUN
fbem-218	77	12	,	,	PUNCT
fbem-218	77	13	with	with	ADP
fbem-218	77	14	a	a	DET
fbem-218	77	15	total	total	ADJ
fbem-218	77	16	market	market	NOUN
fbem-218	77	17	value	value	NOUN
fbem-218	77	18	of	of	ADP
fbem-218	77	19	8.741	8.741	NUM
fbem-218	77	20	billion	billion	NUM
fbem-218	77	21	yuan	yuan	NOUN
fbem-218	77	22	.	.	PUNCT
fbem-218	78	1	only	only	ADV
fbem-218	78	2	three	three	NUM
fbem-218	78	3	years	year	NOUN
fbem-218	78	4	,	,	PUNCT
fbem-218	78	5	the	the	DET
fbem-218	78	6	stock	stock	NOUN
fbem-218	78	7	price	price	NOUN
fbem-218	78	8	evaporated	evaporate	VERB
fbem-218	78	9	nearly	nearly	ADV
fbem-218	78	10	40	40	NUM
fbem-218	78	11	billion	billion	NUM
fbem-218	78	12	yuan	yuan	NOUN
fbem-218	78	13	,	,	PUNCT
fbem-218	78	14	down	down	ADV
fbem-218	78	15	more	more	ADJ
fbem-218	78	16	than	than	ADP
fbem-218	78	17	84	84	NUM
fbem-218	78	18	%	%	NOUN
fbem-218	78	19	.	.	PUNCT
fbem-218	79	1	according	accord	VERB
fbem-218	79	2	to	to	ADP
fbem-218	79	3	choice	choice	NOUN
fbem-218	79	4	financial	financial	ADJ
fbem-218	79	5	terminal	terminal	PROPN
fbem-218	79	6	data	datum	NOUN
fbem-218	79	7	,	,	PUNCT
fbem-218	79	8	on	on	ADP
fbem-218	79	9	march	march	PROPN
fbem-218	79	10	31,2010	31,2010	NUM
fbem-218	79	11	,	,	PUNCT
fbem-218	79	12	the	the	DET
fbem-218	79	13	number	number	NOUN
fbem-218	79	14	of	of	ADP
fbem-218	79	15	citic	citic	ADJ
fbem-218	79	16	guoan	guoan	PROPN
fbem-218	79	17	shareholders	shareholder	NOUN
fbem-218	79	18	was	be	AUX
fbem-218	79	19	185	185	NUM
fbem-218	79	20	thousand	thousand	NUM
fbem-218	79	21	on	on	ADP
fbem-218	79	22	april	april	PROPN
fbem-218	79	23	30	30	NUM
fbem-218	79	24	,	,	PUNCT
fbem-218	79	25	2020	2020	NUM
fbem-218	79	26	,	,	PUNCT
fbem-218	79	27	the	the	DET
fbem-218	79	28	number	number	NOUN
fbem-218	79	29	of	of	ADP
fbem-218	79	30	shareholders	shareholder	NOUN
fbem-218	79	31	was	be	AUX
fbem-218	79	32	210,000	210,000	NUM
fbem-218	79	33	;	;	PUNCT
fbem-218	79	34	on	on	ADP
fbem-218	79	35	december	december	PROPN
fbem-218	79	36	31	31	NUM
fbem-218	79	37	,	,	PUNCT
fbem-218	79	38	2017	2017	NUM
fbem-218	79	39	,	,	PUNCT
fbem-218	79	40	the	the	DET
fbem-218	79	41	maximum	maximum	ADJ
fbem-218	79	42	number	number	NOUN
fbem-218	79	43	reached	reach	VERB
fbem-218	79	44	261,000	261,000	NUM
fbem-218	79	45	households	household	NOUN
fbem-218	79	46	.	.	PUNCT
fbem-218	80	1	this	this	PRON
fbem-218	80	2	means	mean	VERB
fbem-218	80	3	that	that	SCONJ
fbem-218	80	4	there	there	PRON
fbem-218	80	5	may	may	AUX
fbem-218	80	6	be	be	AUX
fbem-218	80	7	hundreds	hundred	NOUN
fbem-218	80	8	of	of	ADP
fbem-218	80	9	thousands	thousand	NOUN
fbem-218	80	10	or	or	CCONJ
fbem-218	80	11	even	even	ADV
fbem-218	80	12	more	more	ADJ
fbem-218	80	13	than	than	ADP
fbem-218	80	14	two	two	NUM
fbem-218	80	15	hundred	hundred	NUM
fbem-218	80	16	thousand	thousand	NUM
fbem-218	80	17	shareholders	shareholder	NOUN
fbem-218	80	18	impaired	impair	VERB
fbem-218	80	19	interests	interest	NOUN
fbem-218	80	20	.	.	PUNCT
fbem-218	81	1	it	it	PRON
fbem-218	81	2	can	can	AUX
fbem-218	81	3	be	be	AUX
fbem-218	81	4	seen	see	VERB
fbem-218	81	5	that	that	SCONJ
fbem-218	81	6	direct	direct	ADJ
fbem-218	81	7	stakeholders	stakeholder	NOUN
fbem-218	81	8	such	such	ADJ
fbem-218	81	9	as	as	ADP
fbem-218	81	10	small	small	ADJ
fbem-218	81	11	shareholders	shareholder	NOUN
fbem-218	81	12	and	and	CCONJ
fbem-218	81	13	investors	investor	NOUN
fbem-218	81	14	of	of	ADP
fbem-218	81	15	the	the	DET
fbem-218	81	16	company	company	NOUN
fbem-218	81	17	have	have	AUX
fbem-218	81	18	suffered	suffer	VERB
fbem-218	81	19	huge	huge	ADJ
fbem-218	81	20	losses	loss	NOUN
fbem-218	81	21	and	and	CCONJ
fbem-218	81	22	have	have	VERB
fbem-218	81	23	a	a	DET
fbem-218	81	24	wide	wide	ADJ
fbem-218	81	25	impact	impact	NOUN
fbem-218	81	26	.	.	PUNCT
fbem-218	82	1	the	the	DET
fbem-218	82	2	incident	incident	NOUN
fbem-218	82	3	so	so	SCONJ
fbem-218	82	4	that	that	SCONJ
fbem-218	82	5	the	the	DET
fbem-218	82	6	company	company	NOUN
fbem-218	82	7	'	'	PART
fbem-218	82	8	s	s	PART
fbem-218	82	9	credibility	credibility	NOUN
fbem-218	82	10	and	and	CCONJ
fbem-218	82	11	reputation	reputation	NOUN
fbem-218	82	12	plummeted	plummet	VERB
fbem-218	82	13	for	for	ADP
fbem-218	82	14	future	future	ADJ
fbem-218	82	15	development	development	NOUN
fbem-218	82	16	of	of	ADP
fbem-218	82	17	the	the	DET
fbem-218	82	18	company	company	NOUN
fbem-218	82	19	overshadowed	overshadow	VERB
fbem-218	82	20	.	.	PUNCT
fbem-218	83	1	according	accord	VERB
fbem-218	83	2	to	to	ADP
fbem-218	83	3	relevant	relevant	ADJ
fbem-218	83	4	reports	report	NOUN
fbem-218	83	5	,	,	PUNCT
fbem-218	83	6	some	some	DET
fbem-218	83	7	investors	investor	NOUN
fbem-218	83	8	will	will	AUX
fbem-218	83	9	pick	pick	VERB
fbem-218	83	10	up	up	ADP
fbem-218	83	11	legal	legal	ADJ
fbem-218	83	12	weapons	weapon	NOUN
fbem-218	83	13	and	and	CCONJ
fbem-218	83	14	ask	ask	VERB
fbem-218	83	15	the	the	DET
fbem-218	83	16	company	company	NOUN
fbem-218	83	17	to	to	PART
fbem-218	83	18	compensate	compensate	VERB
fbem-218	83	19	for	for	ADP
fbem-218	83	20	losses	loss	NOUN
fbem-218	83	21	.	.	PUNCT
fbem-218	84	1	it	it	PRON
fbem-218	84	2	can	can	AUX
fbem-218	84	3	be	be	AUX
fbem-218	84	4	seen	see	VERB
fbem-218	84	5	that	that	SCONJ
fbem-218	84	6	the	the	DET
fbem-218	84	7	harm	harm	NOUN
fbem-218	84	8	of	of	ADP
fbem-218	84	9	violating	violate	VERB
fbem-218	84	10	business	business	NOUN
fbem-218	84	11	ethics	ethic	NOUN
fbem-218	84	12	and	and	CCONJ
fbem-218	84	13	accounting	account	VERB
fbem-218	84	14	professional	professional	ADJ
fbem-218	84	15	ethics	ethic	NOUN
fbem-218	84	16	is	be	AUX
fbem-218	84	17	huge	huge	ADJ
fbem-218	84	18	.	.	PUNCT
fbem-218	85	1	the	the	DET
fbem-218	85	2	victims	victim	NOUN
fbem-218	85	3	may	may	AUX
fbem-218	85	4	be	be	AUX
fbem-218	85	5	tens	ten	NOUN
fbem-218	85	6	of	of	ADP
fbem-218	85	7	millions	million	NOUN
fbem-218	85	8	of	of	ADP
fbem-218	85	9	individuals	individual	NOUN
fbem-218	85	10	,	,	PUNCT
fbem-218	85	11	enterprises	enterprise	NOUN
fbem-218	85	12	that	that	PRON
fbem-218	85	13	abide	abide	VERB
fbem-218	85	14	by	by	ADP
fbem-218	85	15	business	business	NOUN
fbem-218	85	16	ethics	ethic	NOUN
fbem-218	85	17	,	,	PUNCT
fbem-218	85	18	and	and	CCONJ
fbem-218	85	19	more	more	ADV
fbem-218	85	20	likely	likely	ADJ
fbem-218	85	21	the	the	DET
fbem-218	85	22	credibility	credibility	NOUN
fbem-218	85	23	of	of	ADP
fbem-218	85	24	listing	list	VERB
fbem-218	85	25	.	.	PUNCT
fbem-218	86	1	to	to	PART
fbem-218	86	2	enhance	enhance	VERB
fbem-218	86	3	business	business	NOUN
fbem-218	86	4	ethics	ethic	NOUN
fbem-218	86	5	and	and	CCONJ
fbem-218	86	6	accounting	account	VERB
fbem-218	86	7	professional	professional	ADJ
fbem-218	86	8	ethics	ethic	NOUN
fbem-218	86	9	,	,	PUNCT
fbem-218	86	10	i	i	PRON
fbem-218	86	11	have	have	VERB
fbem-218	86	12	the	the	DET
fbem-218	86	13	following	follow	VERB
fbem-218	86	14	thinking	thinking	NOUN
fbem-218	86	15	.	.	PUNCT
fbem-218	87	1	5.1	5.1	NUM
fbem-218	87	2	.	.	PUNCT
fbem-218	88	1	strengthening	strengthen	VERB
fbem-218	88	2	the	the	DET
fbem-218	88	3	cultivation	cultivation	NOUN
fbem-218	88	4	of	of	ADP
fbem-218	88	5	professional	professional	ADJ
fbem-218	88	6	quality	quality	NOUN
fbem-218	88	7	of	of	ADP
fbem-218	88	8	operators	operator	NOUN
fbem-218	88	9	man	man	NOUN
fbem-218	88	10	is	be	AUX
fbem-218	88	11	the	the	DET
fbem-218	88	12	most	most	ADV
fbem-218	88	13	active	active	ADJ
fbem-218	88	14	factor	factor	NOUN
fbem-218	88	15	.	.	PUNCT
fbem-218	89	1	whether	whether	SCONJ
fbem-218	89	2	the	the	DET
fbem-218	89	3	daily	daily	ADJ
fbem-218	89	4	accounting	accounting	NOUN
fbem-218	89	5	and	and	CCONJ
fbem-218	89	6	financial	financial	ADJ
fbem-218	89	7	management	management	NOUN
fbem-218	89	8	of	of	ADP
fbem-218	89	9	the	the	DET
fbem-218	89	10	enterprise	enterprise	NOUN
fbem-218	89	11	can	can	AUX
fbem-218	89	12	reflect	reflect	VERB
fbem-218	89	13	the	the	DET
fbem-218	89	14	accounting	accounting	NOUN
fbem-218	89	15	information	information	NOUN
fbem-218	89	16	fairly	fairly	ADV
fbem-218	89	17	and	and	CCONJ
fbem-218	89	18	objectively	objectively	ADV
fbem-218	89	19	,	,	PUNCT
fbem-218	89	20	and	and	CCONJ
fbem-218	89	21	whether	whether	SCONJ
fbem-218	89	22	it	it	PRON
fbem-218	89	23	can	can	AUX
fbem-218	89	24	have	have	VERB
fbem-218	89	25	a	a	DET
fbem-218	89	26	legitimate	legitimate	ADJ
fbem-218	89	27	,	,	PUNCT
fbem-218	89	28	reasonable	reasonable	ADJ
fbem-218	89	29	and	and	CCONJ
fbem-218	89	30	realistic	realistic	ADJ
fbem-218	89	31	supervision	supervision	NOUN
fbem-218	89	32	and	and	CCONJ
fbem-218	89	33	decision	decision	NOUN
fbem-218	89	34	-	-	PUNCT
fbem-218	89	35	making	making	NOUN
fbem-218	89	36	on	on	ADP
fbem-218	89	37	the	the	DET
fbem-218	89	38	daily	daily	ADJ
fbem-218	89	39	economic	economic	ADJ
fbem-218	89	40	business	business	NOUN
fbem-218	89	41	,	,	PUNCT
fbem-218	89	42	these	these	DET
fbem-218	89	43	key	key	ADJ
fbem-218	89	44	points	point	NOUN
fbem-218	89	45	depend	depend	VERB
fbem-218	89	46	on	on	ADP
fbem-218	89	47	whether	whether	SCONJ
fbem-218	89	48	the	the	DET
fbem-218	89	49	accountants	accountant	NOUN
fbem-218	89	50	have	have	AUX
fbem-218	89	51	handled	handle	VERB
fbem-218	89	52	the	the	DET
fbem-218	89	53	daily	daily	ADJ
fbem-218	89	54	economic	economic	ADJ
fbem-218	89	55	business	business	NOUN
fbem-218	89	56	in	in	ADP
fbem-218	89	57	strict	strict	ADJ
fbem-218	89	58	accordance	accordance	NOUN
fbem-218	89	59	with	with	ADP
fbem-218	89	60	laws	law	NOUN
fbem-218	89	61	,	,	PUNCT
fbem-218	89	62	regulations	regulation	NOUN
fbem-218	89	63	and	and	CCONJ
fbem-218	89	64	rules	rule	NOUN
fbem-218	89	65	.	.	PUNCT
fbem-218	90	1	it	it	PRON
fbem-218	90	2	can	can	AUX
fbem-218	90	3	be	be	AUX
fbem-218	90	4	seen	see	VERB
fbem-218	90	5	that	that	SCONJ
fbem-218	90	6	accounting	account	VERB
fbem-218	90	7	professional	professional	ADJ
fbem-218	90	8	ethics	ethic	NOUN
fbem-218	90	9	runs	run	VERB
fbem-218	90	10	through	through	ADP
fbem-218	90	11	the	the	DET
fbem-218	90	12	whole	whole	ADJ
fbem-218	90	13	financial	financial	ADJ
fbem-218	90	14	management	management	NOUN
fbem-218	90	15	work	work	NOUN
fbem-218	90	16	,	,	PUNCT
fbem-218	90	17	and	and	CCONJ
fbem-218	90	18	is	be	AUX
fbem-218	90	19	implemented	implement	VERB
fbem-218	90	20	in	in	ADP
fbem-218	90	21	all	all	DET
fbem-218	90	22	aspects	aspect	NOUN
fbem-218	90	23	,	,	PUNCT
fbem-218	90	24	all	all	DET
fbem-218	90	25	fields	field	NOUN
fbem-218	90	26	and	and	CCONJ
fbem-218	90	27	the	the	DET
fbem-218	90	28	whole	whole	ADJ
fbem-218	90	29	process	process	NOUN
fbem-218	90	30	.	.	PUNCT
fbem-218	91	1	its	its	PRON
fbem-218	91	2	realization	realization	NOUN
fbem-218	91	3	relies	rely	VERB
fbem-218	91	4	firmly	firmly	ADV
fbem-218	91	5	on	on	ADP
fbem-218	91	6	the	the	DET
fbem-218	91	7	inner	inner	ADJ
fbem-218	91	8	world	world	NOUN
fbem-218	91	9	of	of	ADP
fbem-218	91	10	the	the	DET
fbem-218	91	11	staff	staff	NOUN
fbem-218	91	12	themselves	themselves	PRON
fbem-218	91	13	,	,	PUNCT
fbem-218	91	14	whether	whether	SCONJ
fbem-218	91	15	selfdiscipline	selfdiscipline	ADJ
fbem-218	91	16	,	,	PUNCT
fbem-218	91	17	whether	whether	SCONJ
fbem-218	91	18	in	in	ADP
fbem-218	91	19	place	place	NOUN
fbem-218	91	20	,	,	PUNCT
fbem-218	91	21	and	and	CCONJ
fbem-218	91	22	whether	whether	SCONJ
fbem-218	91	23	in	in	ADP
fbem-218	91	24	accordance	accordance	NOUN
fbem-218	91	25	with	with	ADP
fbem-218	91	26	the	the	DET
fbem-218	91	27	rules	rule	NOUN
fbem-218	91	28	.	.	PUNCT
fbem-218	92	1	management	management	NOUN
fbem-218	92	2	,	,	PUNCT
fbem-218	92	3	including	include	VERB
fbem-218	92	4	administrative	administrative	ADJ
fbem-218	92	5	departments	department	NOUN
fbem-218	92	6	,	,	PUNCT
fbem-218	92	7	group	group	NOUN
fbem-218	92	8	(	(	PUNCT
fbem-218	92	9	company	company	NOUN
fbem-218	92	10	)	)	PUNCT
fbem-218	92	11	management	management	NOUN
fbem-218	92	12	should	should	AUX
fbem-218	92	13	strengthen	strengthen	VERB
fbem-218	92	14	the	the	DET
fbem-218	92	15	management	management	NOUN
fbem-218	92	16	personnel	personnel	NOUN
fbem-218	92	17	,	,	PUNCT
fbem-218	92	18	especially	especially	ADV
fbem-218	92	19	in	in	ADP
fbem-218	92	20	the	the	DET
fbem-218	92	21	financial	financial	ADJ
fbem-218	92	22	integration	integration	NOUN
fbem-218	92	23	,	,	PUNCT
fbem-218	92	24	strengthen	strengthen	VERB
fbem-218	92	25	the	the	DET
fbem-218	92	26	implementation	implementation	NOUN
fbem-218	92	27	of	of	ADP
fbem-218	92	28	the	the	DET
fbem-218	92	29	internal	internal	ADJ
fbem-218	92	30	control	control	NOUN
fbem-218	92	31	system	system	NOUN
fbem-218	92	32	,	,	PUNCT
fbem-218	92	33	follow	follow	VERB
fbem-218	92	34	the	the	DET
fbem-218	92	35	professional	professional	ADJ
fbem-218	92	36	ethics	ethic	NOUN
fbem-218	92	37	,	,	PUNCT
fbem-218	92	38	keep	keep	VERB
fbem-218	92	39	the	the	DET
fbem-218	92	40	bottom	bottom	ADJ
fbem-218	92	41	line	line	NOUN
fbem-218	92	42	,	,	PUNCT
fbem-218	92	43	do	do	AUX
fbem-218	92	44	not	not	PART
fbem-218	92	45	step	step	VERB
fbem-218	92	46	on	on	ADP
fbem-218	92	47	the	the	DET
fbem-218	92	48	mine	mine	NOUN
fbem-218	92	49	,	,	PUNCT
fbem-218	92	50	do	do	AUX
fbem-218	92	51	not	not	PART
fbem-218	92	52	cross	cross	VERB
fbem-218	92	53	the	the	DET
fbem-218	92	54	line	line	NOUN
fbem-218	92	55	.	.	PUNCT
fbem-218	93	1	5.2	5.2	NUM
fbem-218	93	2	.	.	PUNCT
fbem-218	94	1	strengthening	strengthen	VERB
fbem-218	94	2	the	the	DET
fbem-218	94	3	construction	construction	NOUN
fbem-218	94	4	of	of	ADP
fbem-218	94	5	business	business	NOUN
fbem-218	94	6	ethics	ethic	NOUN
fbem-218	94	7	and	and	CCONJ
fbem-218	94	8	accounting	account	VERB
fbem-218	94	9	professional	professional	ADJ
fbem-218	94	10	ethics	ethic	NOUN
fbem-218	94	11	system	system	NOUN
fbem-218	94	12	after	after	ADP
fbem-218	94	13	decades	decade	NOUN
fbem-218	94	14	of	of	ADP
fbem-218	94	15	development	development	NOUN
fbem-218	94	16	,	,	PUNCT
fbem-218	94	17	china	china	PROPN
fbem-218	94	18	has	have	AUX
fbem-218	94	19	formed	form	VERB
fbem-218	94	20	a	a	DET
fbem-218	94	21	basic	basic	ADJ
fbem-218	94	22	system	system	NOUN
fbem-218	94	23	of	of	ADP
fbem-218	94	24	financial	financial	ADJ
fbem-218	94	25	business	business	NOUN
fbem-218	94	26	ethics	ethic	NOUN
fbem-218	94	27	and	and	CCONJ
fbem-218	94	28	accounting	account	VERB
fbem-218	94	29	professional	professional	ADJ
fbem-218	94	30	ethics	ethic	NOUN
fbem-218	94	31	based	base	VERB
fbem-218	94	32	on	on	ADP
fbem-218	94	33	'	'	PUNCT
fbem-218	94	34	accounting	accounting	NOUN
fbem-218	94	35	law	law	NOUN
fbem-218	94	36	'	'	PUNCT
fbem-218	94	37	and	and	CCONJ
fbem-218	94	38	'	'	PUNCT
fbem-218	94	39	accounting	accounting	NOUN
fbem-218	94	40	standards	standard	NOUN
fbem-218	94	41	'	'	PUNCT
fbem-218	94	42	as	as	ADP
fbem-218	94	43	the	the	DET
fbem-218	94	44	highest	high	ADJ
fbem-218	94	45	level	level	NOUN
fbem-218	94	46	and	and	CCONJ
fbem-218	94	47	'	'	PUNCT
fbem-218	94	48	accounting	account	VERB
fbem-218	94	49	basic	basic	ADJ
fbem-218	94	50	work	work	NOUN
fbem-218	94	51	norms	norm	NOUN
fbem-218	94	52	'	'	PUNCT
fbem-218	94	53	.	.	PUNCT
fbem-218	95	1	we	we	PRON
fbem-218	95	2	should	should	AUX
fbem-218	95	3	implement	implement	VERB
fbem-218	95	4	the	the	DET
fbem-218	95	5	new	new	ADJ
fbem-218	95	6	development	development	NOUN
fbem-218	95	7	concept	concept	NOUN
fbem-218	95	8	,	,	PUNCT
fbem-218	95	9	integrate	integrate	VERB
fbem-218	95	10	into	into	ADP
fbem-218	95	11	the	the	DET
fbem-218	95	12	new	new	ADJ
fbem-218	95	13	normal	normal	ADJ
fbem-218	95	14	,	,	PUNCT
fbem-218	95	15	further	far	ADV
fbem-218	95	16	enrich	enrich	VERB
fbem-218	95	17	the	the	DET
fbem-218	95	18	theoretical	theoretical	ADJ
fbem-218	95	19	system	system	NOUN
fbem-218	95	20	of	of	ADP
fbem-218	95	21	business	business	NOUN
fbem-218	95	22	ethics	ethic	NOUN
fbem-218	95	23	and	and	CCONJ
fbem-218	95	24	accounting	account	VERB
fbem-218	95	25	professional	professional	ADJ
fbem-218	95	26	ethics	ethic	NOUN
fbem-218	95	27	,	,	PUNCT
fbem-218	95	28	and	and	CCONJ
fbem-218	95	29	become	become	VERB
fbem-218	95	30	a	a	DET
fbem-218	95	31	useful	useful	ADJ
fbem-218	95	32	supplement	supplement	NOUN
fbem-218	95	33	to	to	ADP
fbem-218	95	34	laws	law	NOUN
fbem-218	95	35	and	and	CCONJ
fbem-218	95	36	regulations	regulation	NOUN
fbem-218	95	37	.	.	PUNCT
fbem-218	96	1	5.3	5.3	NUM
fbem-218	96	2	.	.	PUNCT
fbem-218	96	3	improve	improve	VERB
fbem-218	96	4	the	the	DET
fbem-218	96	5	threshold	threshold	NOUN
fbem-218	96	6	of	of	ADP
fbem-218	96	7	illegal	illegal	ADJ
fbem-218	96	8	punishment	punishment	NOUN
fbem-218	96	9	financial	financial	ADJ
fbem-218	96	10	fraud	fraud	NOUN
fbem-218	96	11	is	be	AUX
fbem-218	96	12	like	like	ADP
fbem-218	96	13	a	a	DET
fbem-218	96	14	malignant	malignant	ADJ
fbem-218	96	15	tumor	tumor	NOUN
fbem-218	96	16	,	,	PUNCT
fbem-218	96	17	which	which	PRON
fbem-218	96	18	is	be	AUX
fbem-218	96	19	deeply	deeply	ADV
fbem-218	96	20	long	long	ADJ
fbem-218	96	21	in	in	ADP
fbem-218	96	22	the	the	DET
fbem-218	96	23	world	world	NOUN
fbem-218	96	24	economic	economic	ADJ
fbem-218	96	25	environment	environment	NOUN
fbem-218	96	26	,	,	PUNCT
fbem-218	96	27	including	include	VERB
fbem-218	96	28	china	china	PROPN
fbem-218	96	29	'	'	PART
fbem-218	96	30	s	s	PROPN
fbem-218	96	31	economy	economy	NOUN
fbem-218	96	32	and	and	CCONJ
fbem-218	96	33	society	society	NOUN
fbem-218	96	34	.	.	PUNCT
fbem-218	97	1	it	it	PRON
fbem-218	97	2	can	can	AUX
fbem-218	97	3	not	not	PART
fbem-218	97	4	be	be	AUX
fbem-218	97	5	waved	wave	VERB
fbem-218	97	6	and	and	CCONJ
fbem-218	97	7	cut	cut	VERB
fbem-218	97	8	continuously	continuously	ADV
fbem-218	97	9	,	,	PUNCT
fbem-218	97	10	and	and	CCONJ
fbem-218	97	11	seriously	seriously	ADV
fbem-218	97	12	damages	damage	VERB
fbem-218	97	13	the	the	DET
fbem-218	97	14	interests	interest	NOUN
fbem-218	97	15	of	of	ADP
fbem-218	97	16	investors	investor	NOUN
fbem-218	97	17	and	and	CCONJ
fbem-218	97	18	creditors	creditor	NOUN
fbem-218	97	19	.	.	PUNCT
fbem-218	98	1	the	the	DET
fbem-218	98	2	reason	reason	NOUN
fbem-218	98	3	is	be	AUX
fbem-218	98	4	that	that	SCONJ
fbem-218	98	5	the	the	DET
fbem-218	98	6	soil	soil	NOUN
fbem-218	98	7	it	it	PRON
fbem-218	98	8	grows	grow	VERB
fbem-218	98	9	is	be	AUX
fbem-218	98	10	too	too	ADV
fbem-218	98	11	“	"	PUNCT
fbem-218	98	12	fertile	fertile	ADJ
fbem-218	98	13	”	"	PUNCT
fbem-218	98	14	:	:	PUNCT
fbem-218	98	15	obtaining	obtain	VERB
fbem-218	98	16	high	high	ADJ
fbem-218	98	17	illegal	illegal	ADJ
fbem-218	98	18	interests	interest	NOUN
fbem-218	98	19	at	at	ADP
fbem-218	98	20	low	low	ADJ
fbem-218	98	21	illegal	illegal	ADJ
fbem-218	98	22	costs	cost	NOUN
fbem-218	98	23	.	.	PUNCT
fbem-218	99	1	therefore	therefore	ADV
fbem-218	99	2	,	,	PUNCT
fbem-218	99	3	the	the	DET
fbem-218	99	4	administrative	administrative	ADJ
fbem-218	99	5	department	department	PROPN
fbem-218	99	6	should	should	AUX
fbem-218	99	7	increase	increase	VERB
fbem-218	99	8	the	the	DET
fbem-218	99	9	intensity	intensity	NOUN
fbem-218	99	10	of	of	ADP
fbem-218	99	11	illegal	illegal	ADJ
fbem-218	99	12	punishment	punishment	NOUN
fbem-218	99	13	.	.	PUNCT
fbem-218	100	1	in	in	ADP
fbem-218	100	2	this	this	DET
fbem-218	100	3	case	case	NOUN
fbem-218	100	4	,	,	PUNCT
fbem-218	100	5	according	accord	VERB
fbem-218	100	6	to	to	ADP
fbem-218	100	7	the	the	DET
fbem-218	100	8	"	"	PUNCT
fbem-218	100	9	penalties	penalty	NOUN
fbem-218	100	10	,	,	PUNCT
fbem-218	100	11	"	"	PUNCT
fbem-218	100	12	factor	factor	NOUN
fbem-218	100	13	companies	company	NOUN
fbem-218	100	14	in	in	ADP
fbem-218	100	15	2009	2009	NUM
fbem-218	100	16	to	to	ADP
fbem-218	100	17	2015	2015	NUM
fbem-218	100	18	during	during	ADP
fbem-218	100	19	the	the	DET
fbem-218	100	20	existence	existence	NOUN
fbem-218	100	21	of	of	ADP
fbem-218	100	22	false	false	ADJ
fbem-218	100	23	profits	profit	NOUN
fbem-218	100	24	,	,	PUNCT
fbem-218	100	25	false	false	ADJ
fbem-218	100	26	disclosure	disclosure	NOUN
fbem-218	100	27	and	and	CCONJ
fbem-218	100	28	other	other	ADJ
fbem-218	100	29	acts	act	NOUN
fbem-218	100	30	,	,	PUNCT
fbem-218	100	31	the	the	DET
fbem-218	100	32	company	company	NOUN
fbem-218	100	33	was	be	AUX
fbem-218	100	34	fined	fine	VERB
fbem-218	100	35	600,000	600,000	NUM
fbem-218	100	36	yuan	yuan	NOUN
fbem-218	100	37	,	,	PUNCT
fbem-218	100	38	several	several	ADJ
fbem-218	100	39	executives	executive	NOUN
fbem-218	100	40	were	be	AUX
fbem-218	100	41	liable	liable	ADJ
fbem-218	100	42	to	to	ADP
fbem-218	100	43	a	a	DET
fbem-218	100	44	fine	fine	NOUN
fbem-218	100	45	of	of	ADP
fbem-218	100	46	5	5	NUM
fbem-218	100	47	-	-	SYM
fbem-218	100	48	300,000	300,000	NUM
fbem-218	100	49	yuan	yuan	NOUN
fbem-218	100	50	.	.	PUNCT
fbem-218	101	1	according	accord	VERB
fbem-218	101	2	to	to	ADP
fbem-218	101	3	the	the	DET
fbem-218	101	4	time	time	NOUN
fbem-218	101	5	of	of	ADP
fbem-218	101	6	fraud	fraud	NOUN
fbem-218	101	7	,	,	PUNCT
fbem-218	101	8	this	this	DET
fbem-218	101	9	punishment	punishment	NOUN
fbem-218	101	10	is	be	AUX
fbem-218	101	11	still	still	ADV
fbem-218	101	12	carried	carry	VERB
fbem-218	101	13	out	out	ADP
fbem-218	101	14	according	accord	VERB
fbem-218	101	15	to	to	ADP
fbem-218	101	16	the	the	DET
fbem-218	101	17	2005	2005	NUM
fbem-218	101	18	edition	edition	NOUN
fbem-218	101	19	of	of	ADP
fbem-218	101	20	the	the	DET
fbem-218	101	21	securities	security	NOUN
fbem-218	101	22	law	law	NOUN
fbem-218	101	23	,	,	PUNCT
fbem-218	101	24	which	which	PRON
fbem-218	101	25	is	be	AUX
fbem-218	101	26	actually	actually	ADV
fbem-218	101	27	a	a	DET
fbem-218	101	28	top	top	ADJ
fbem-218	101	29	-	-	PUNCT
fbem-218	101	30	notch	notch	NOUN
fbem-218	101	31	punishment	punishment	NOUN
fbem-218	101	32	.	.	PUNCT
fbem-218	102	1	even	even	ADV
fbem-218	102	2	so	so	ADV
fbem-218	102	3	,	,	PUNCT
fbem-218	102	4	compared	compare	VERB
fbem-218	102	5	to	to	ADP
fbem-218	102	6	the	the	DET
fbem-218	102	7	false	false	ADJ
fbem-218	102	8	profit	profit	NOUN
fbem-218	102	9	up	up	ADP
fbem-218	102	10	to	to	PART
fbem-218	102	11	1	1	NUM
fbem-218	102	12	billion	billion	NUM
fbem-218	102	13	yuan	yuan	NOUN
fbem-218	102	14	,	,	PUNCT
fbem-218	102	15	it	it	PRON
fbem-218	102	16	seems	seem	VERB
fbem-218	102	17	still	still	ADV
fbem-218	102	18	low	low	ADJ
fbem-218	102	19	,	,	PUNCT
fbem-218	102	20	for	for	SCONJ
fbem-218	102	21	investors	investor	NOUN
fbem-218	102	22	is	be	AUX
fbem-218	102	23	a	a	DET
fbem-218	102	24	kind	kind	NOUN
fbem-218	102	25	of	of	ADP
fbem-218	102	26	"	"	PUNCT
fbem-218	102	27	ridicule	ridicule	NOUN
fbem-218	102	28	"	"	PUNCT
fbem-218	102	29	and	and	CCONJ
fbem-218	102	30	"	"	PUNCT
fbem-218	102	31	insult	insult	NOUN
fbem-218	102	32	.	.	PUNCT
fbem-218	102	33	"	"	PUNCT
fbem-218	103	1	and	and	CCONJ
fbem-218	103	2	its	its	PRON
fbem-218	103	3	shares	share	NOUN
fbem-218	103	4	are	be	AUX
fbem-218	103	5	still	still	ADV
fbem-218	103	6	in	in	ADP
fbem-218	103	7	circulation	circulation	NOUN
fbem-218	103	8	.	.	PUNCT
fbem-218	104	1	punishment	punishment	NOUN
fbem-218	104	2	,	,	PUNCT
fbem-218	104	3	increased	increase	VERB
fbem-218	104	4	peer	peer	NOUN
fbem-218	104	5	visits	visit	NOUN
fbem-218	104	6	,	,	PUNCT
fbem-218	104	7	it	it	PRON
fbem-218	104	8	is	be	AUX
fbem-218	104	9	difficult	difficult	ADJ
fbem-218	104	10	to	to	PART
fbem-218	104	11	form	form	VERB
fbem-218	104	12	a	a	DET
fbem-218	104	13	dare	dare	NOUN
fbem-218	104	14	not	not	PART
fbem-218	104	15	to	to	PART
fbem-218	104	16	falsify	falsify	VERB
fbem-218	104	17	,	,	PUNCT
fbem-218	104	18	unwilling	unwilling	ADJ
fbem-218	104	19	to	to	PART
fbem-218	104	20	falsify	falsify	VERB
fbem-218	104	21	,	,	PUNCT
fbem-218	104	22	can	can	AUX
fbem-218	104	23	not	not	PART
fbem-218	104	24	falsify	falsify	VERB
fbem-218	104	25	the	the	DET
fbem-218	104	26	situation	situation	NOUN
fbem-218	104	27	,	,	PUNCT
fbem-218	104	28	it	it	PRON
fbem-218	104	29	is	be	AUX
fbem-218	104	30	difficult	difficult	ADJ
fbem-218	104	31	to	to	PART
fbem-218	104	32	eradicate	eradicate	VERB
fbem-218	104	33	.	.	PUNCT
fbem-218	105	1	5.4	5.4	NUM
fbem-218	105	2	.	.	PUNCT
fbem-218	105	3	external	external	ADJ
fbem-218	105	4	supervision	supervision	NOUN
fbem-218	105	5	should	should	AUX
fbem-218	105	6	be	be	AUX
fbem-218	105	7	deepened	deepen	VERB
fbem-218	105	8	trust	trust	NOUN
fbem-218	105	9	does	do	AUX
fbem-218	105	10	not	not	PART
fbem-218	105	11	mean	mean	VERB
fbem-218	105	12	oversight	oversight	NOUN
fbem-218	105	13	,	,	PUNCT
fbem-218	105	14	citic	citic	ADJ
fbem-218	105	15	security	security	NOUN
fbem-218	105	16	fraud	fraud	NOUN
fbem-218	105	17	,	,	PUNCT
fbem-218	105	18	the	the	DET
fbem-218	105	19	length	length	NOUN
fbem-218	105	20	of	of	ADP
fbem-218	105	21	time	time	NOUN
fbem-218	105	22	,	,	PUNCT
fbem-218	105	23	the	the	DET
fbem-218	105	24	amount	amount	NOUN
fbem-218	105	25	of	of	ADP
fbem-218	105	26	large	large	ADJ
fbem-218	105	27	,	,	PUNCT
fbem-218	105	28	a	a	DET
fbem-218	105	29	blatant	blatant	ADJ
fbem-218	105	30	.	.	PUNCT
fbem-218	106	1	just	just	ADV
fbem-218	106	2	seven	seven	NUM
fbem-218	106	3	years	year	NOUN
fbem-218	106	4	ago	ago	ADV
fbem-218	106	5	,	,	PUNCT
fbem-218	106	6	the	the	DET
fbem-218	106	7	amount	amount	NOUN
fbem-218	106	8	of	of	ADP
fbem-218	106	9	fraud	fraud	NOUN
fbem-218	106	10	was	be	AUX
fbem-218	106	11	as	as	ADV
fbem-218	106	12	high	high	ADJ
fbem-218	106	13	as	as	ADP
fbem-218	106	14	1	1	NUM
fbem-218	106	15	billion	billion	NUM
fbem-218	106	16	yuan	yuan	NOUN
fbem-218	106	17	,	,	PUNCT
fbem-218	106	18	audit	audit	NOUN
fbem-218	106	19	institutions	institution	NOUN
fbem-218	106	20	are	be	AUX
fbem-218	106	21	pretending	pretend	VERB
fbem-218	106	22	deaf	deaf	ADJ
fbem-218	106	23	?	?	PUNCT
fbem-218	106	24	or	or	CCONJ
fbem-218	106	25	blind	blind	ADJ
fbem-218	106	26	?	?	PUNCT
fbem-218	107	1	it	it	PRON
fbem-218	107	2	's	be	AUX
fbem-218	107	3	hard	hard	ADJ
fbem-218	107	4	to	to	PART
fbem-218	107	5	understand	understand	VERB
fbem-218	107	6	.	.	PUNCT
fbem-218	108	1	and	and	CCONJ
fbem-218	108	2	it	it	PRON
fbem-218	108	3	is	be	AUX
fbem-218	108	4	worth	worth	ADJ
fbem-218	108	5	mentioning	mention	VERB
fbem-218	108	6	that	that	SCONJ
fbem-218	108	7	,	,	PUNCT
fbem-218	108	8	with	with	ADP
fbem-218	108	9	the	the	DET
fbem-218	108	10	accounting	accounting	NOUN
fbem-218	108	11	firm	firm	NOUN
fbem-218	108	12	,	,	PUNCT
fbem-218	108	13	beijing	beijing	PROPN
fbem-218	108	14	kyoto	kyoto	PROPN
fbem-218	108	15	tianhua	tianhua	PROPN
fbem-218	108	16	accounting	accounting	PROPN
fbem-218	108	17	firm	firm	NOUN
fbem-218	108	18	,	,	PUNCT
fbem-218	108	19	beijing	beijing	PROPN
fbem-218	108	20	tianhua	tianhua	PROPN
fbem-218	108	21	accounting	accounting	PROPN
fbem-218	108	22	firm	firm	NOUN
fbem-218	108	23	,	,	PUNCT
fbem-218	108	24	beijing	beijing	PROPN
fbem-218	108	25	kyoto	kyoto	PROPN
fbem-218	108	26	accounting	accounting	PROPN
fbem-218	108	27	firm	firm	NOUN
fbem-218	108	28	and	and	CCONJ
fbem-218	108	29	other	other	ADJ
fbem-218	108	30	four	four	NUM
fbem-218	108	31	firms	firm	NOUN
fbem-218	108	32	in	in	ADP
fbem-218	108	33	1999	1999	NUM
fbem-218	108	34	-	-	SYM
fbem-218	108	35	2020	2020	NUM
fbem-218	108	36	rotation	rotation	NOUN
fbem-218	108	37	for	for	ADP
fbem-218	108	38	the	the	DET
fbem-218	108	39	citic	citic	ADJ
fbem-218	108	40	security	security	NOUN
fbem-218	108	41	audit	audit	NOUN
fbem-218	108	42	office	office	NOUN
fbem-218	108	43	,	,	PUNCT
fbem-218	108	44	after	after	ADP
fbem-218	108	45	inspection	inspection	NOUN
fbem-218	108	46	,	,	PUNCT
fbem-218	108	47	these	these	DET
fbem-218	108	48	four	four	NUM
fbem-218	108	49	are	be	AUX
fbem-218	108	50	in	in	ADP
fbem-218	108	51	line	line	NOUN
fbem-218	108	52	,	,	PUNCT
fbem-218	108	53	the	the	DET
fbem-218	108	54	essence	essence	NOUN
fbem-218	108	55	remains	remain	VERB
fbem-218	108	56	unchanged	unchanged	ADJ
fbem-218	108	57	,	,	PUNCT
fbem-218	108	58	but	but	CCONJ
fbem-218	108	59	the	the	DET
fbem-218	108	60	name	name	NOUN
fbem-218	108	61	of	of	ADP
fbem-218	108	62	the	the	DET
fbem-218	108	63	unit	unit	NOUN
fbem-218	108	64	change	change	NOUN
fbem-218	108	65	.	.	PUNCT
fbem-218	109	1	the	the	DET
fbem-218	109	2	accounting	accounting	NOUN
fbem-218	109	3	firm	firm	NOUN
fbem-218	109	4	,	,	PUNCT
fbem-218	109	5	whose	whose	DET
fbem-218	109	6	name	name	NOUN
fbem-218	109	7	has	have	AUX
fbem-218	109	8	changed	change	VERB
fbem-218	109	9	year	year	NOUN
fbem-218	109	10	by	by	ADP
fbem-218	109	11	year	year	NOUN
fbem-218	109	12	,	,	PUNCT
fbem-218	109	13	is	be	AUX
fbem-218	109	14	also	also	ADV
fbem-218	109	15	strikingly	strikingly	ADV
fbem-218	109	16	fined	fine	VERB
fbem-218	109	17	.	.	PUNCT
fbem-218	110	1	since	since	SCONJ
fbem-218	110	2	1999	1999	NUM
fbem-218	110	3	,	,	PUNCT
fbem-218	110	4	citic	citic	ADJ
fbem-218	110	5	guoan	guoan	PROPN
fbem-218	110	6	audit	audit	NOUN
fbem-218	110	7	,	,	PUNCT
fbem-218	110	8	although	although	SCONJ
fbem-218	110	9	on	on	ADP
fbem-218	110	10	the	the	DET
fbem-218	110	11	surface	surface	NOUN
fbem-218	110	12	in	in	ADP
fbem-218	110	13	the	the	DET
fbem-218	110	14	replacement	replacement	NOUN
fbem-218	110	15	of	of	ADP
fbem-218	110	16	firm	firm	ADJ
fbem-218	110	17	audit	audit	NOUN
fbem-218	110	18	,	,	PUNCT
fbem-218	110	19	but	but	CCONJ
fbem-218	110	20	in	in	ADP
fbem-218	110	21	fact	fact	NOUN
fbem-218	110	22	these	these	DET
fbem-218	110	23	four	four	NUM
fbem-218	110	24	firms	firm	NOUN
fbem-218	110	25	are	be	AUX
fbem-218	110	26	the	the	DET
fbem-218	110	27	same	same	ADJ
fbem-218	110	28	firm	firm	NOUN
fbem-218	110	29	,	,	PUNCT
fbem-218	110	30	just	just	ADV
fbem-218	110	31	after	after	ADP
fbem-218	110	32	a	a	DET
fbem-218	110	33	series	series	NOUN
fbem-218	110	34	of	of	ADP
fbem-218	110	35	institutional	institutional	ADJ
fbem-218	110	36	reforms	reform	NOUN
fbem-218	110	37	,	,	PUNCT
fbem-218	110	38	renamed	rename	VERB
fbem-218	110	39	merger	merger	NOUN
fbem-218	110	40	.	.	PUNCT
fbem-218	111	1	that	that	PRON
fbem-218	111	2	is	be	AUX
fbem-218	111	3	to	to	PART
fbem-218	111	4	say	say	VERB
fbem-218	111	5	,	,	PUNCT
fbem-218	111	6	for	for	ADP
fbem-218	111	7	the	the	DET
fbem-218	111	8	entire	entire	ADJ
fbem-218	111	9	seven	seven	NUM
fbem-218	111	10	years	year	NOUN
fbem-218	111	11	(	(	PUNCT
fbem-218	111	12	longer	long	ADV
fbem-218	111	13	actual	actual	ADJ
fbem-218	111	14	time	time	NOUN
fbem-218	111	15	)	)	PUNCT
fbem-218	111	16	,	,	PUNCT
fbem-218	111	17	citic	citic	PROPN
fbem-218	111	18	guoan	guoan	PROPN
fbem-218	111	19	has	have	AUX
fbem-218	111	20	been	be	AUX
fbem-218	111	21	changing	change	VERB
fbem-218	111	22	soup	soup	NOUN
fbem-218	111	23	without	without	ADP
fbem-218	111	24	changing	change	VERB
fbem-218	111	25	medicine	medicine	NOUN
fbem-218	111	26	,	,	PUNCT
fbem-218	111	27	is	be	AUX
fbem-218	111	28	still	still	ADV
fbem-218	111	29	an	an	DET
fbem-218	111	30	audit	audit	NOUN
fbem-218	111	31	firm	firm	NOUN
fbem-218	111	32	.	.	PUNCT
fbem-218	112	1	serious	serious	ADJ
fbem-218	112	2	violation	violation	NOUN
fbem-218	112	3	of	of	ADP
fbem-218	112	4	relevant	relevant	ADJ
fbem-218	112	5	provisions	provision	NOUN
fbem-218	112	6	.	.	PUNCT
fbem-218	113	1	therefore	therefore	ADV
fbem-218	113	2	,	,	PUNCT
fbem-218	113	3	the	the	DET
fbem-218	113	4	lack	lack	NOUN
fbem-218	113	5	of	of	ADP
fbem-218	113	6	external	external	ADJ
fbem-218	113	7	supervision	supervision	NOUN
fbem-218	113	8	is	be	AUX
fbem-218	113	9	also	also	ADV
fbem-218	113	10	one	one	NUM
fbem-218	113	11	of	of	ADP
fbem-218	113	12	the	the	DET
fbem-218	113	13	important	important	ADJ
fbem-218	113	14	causes	cause	NOUN
fbem-218	113	15	of	of	ADP
fbem-218	113	16	financial	financial	ADJ
fbem-218	113	17	fraud	fraud	NOUN
fbem-218	113	18	,	,	PUNCT
fbem-218	113	19	should	should	AUX
fbem-218	113	20	attach	attach	VERB
fbem-218	113	21	great	great	ADJ
fbem-218	113	22	importance	importance	NOUN
fbem-218	113	23	to	to	ADP
fbem-218	113	24	.	.	PUNCT
fbem-218	114	1	references	reference	NOUN
fbem-218	114	2	[	[	X
fbem-218	114	3	1	1	NUM
fbem-218	114	4	]	]	X
fbem-218	114	5	china	china	PROPN
fbem-218	114	6	securities	securities	PROPN
fbem-218	114	7	regulatory	regulatory	PROPN
fbem-218	114	8	commission	commission	PROPN
fbem-218	114	9	administrative	administrative	ADJ
fbem-218	114	10	penalty	penalty	NOUN
fbem-218	114	11	decision	decision	NOUN
fbem-218	114	12	(	(	PUNCT
fbem-218	114	13	citic	citic	PROPN
fbem-218	114	14	guoan	guoan	PROPN
fbem-218	114	15	information	information	PROPN
fbem-218	114	16	industry	industry	PROPN
fbem-218	114	17	co.	co.	PROPN
fbem-218	114	18	,	,	PUNCT
fbem-218	114	19	ltd	ltd	PROPN
fbem-218	114	20	.	.	PROPN
fbem-218	114	21	,	,	PUNCT
fbem-218	114	22	sun	sun	NOUN
fbem-218	114	23	yalei	yalei	PROPN
fbem-218	114	24	,	,	PUNCT
fbem-218	114	25	etc	etc	X
fbem-218	114	26	.	.	X
fbem-218	114	27	)	)	PUNCT
fbem-218	115	1	no.36	no.36	ADV
fbem-218	115	2	.	.	PUNCT
fbem-218	116	1	[	[	X
fbem-218	116	2	2	2	X
fbem-218	116	3	]	]	X
fbem-218	116	4	shi	shi	PROPN
fbem-218	116	5	ruo	ruo	PROPN
fbem-218	116	6	,	,	PUNCT
fbem-218	116	7	gao	gao	PROPN
fbem-218	116	8	xiaolin	xiaolin	PROPN
fbem-218	116	9	.	.	PUNCT
fbem-218	117	1	wanfu	wanfu	PROPN
fbem-218	117	2	biotechnology	biotechnology	PROPN
fbem-218	117	3	financial	financial	PROPN
fbem-218	117	4	fraud	fraud	NOUN
fbem-218	117	5	case	case	NOUN
fbem-218	117	6	analysis	analysis	NOUN
fbem-218	117	7	-	-	PUNCT
fbem-218	117	8	based	base	VERB
fbem-218	117	9	on	on	ADP
fbem-218	117	10	the	the	DET
fbem-218	117	11	perspective	perspective	NOUN
fbem-218	117	12	of	of	ADP
fbem-218	117	13	business	business	NOUN
fbem-218	117	14	ethics	ethic	NOUN
fbem-218	117	15	and	and	CCONJ
fbem-218	117	16	professional	professional	ADJ
fbem-218	117	17	ethics	ethic	NOUN
fbem-218	117	18	[	[	X
fbem-218	117	19	j].china	j].china	PROPN
fbem-218	117	20	management	management	NOUN
fbem-218	117	21	informatization	informatization	NOUN
fbem-218	117	22	,	,	PUNCT
fbem-218	117	23	november	november	PROPN
fbem-218	117	24	23	23	NUM
fbem-218	117	25	,	,	PUNCT
fbem-218	117	26	2020	2020	NUM
fbem-218	117	27	,	,	PUNCT
fbem-218	117	28	21	21	NUM
fbem-218	117	29	.	.	PUNCT
fbem-218	118	1	[	[	X
fbem-218	118	2	3	3	X
fbem-218	118	3	]	]	X
fbem-218	118	4	yang	yang	PROPN
fbem-218	118	5	huidan	huidan	PROPN
fbem-218	118	6	.	.	PUNCT
fbem-218	119	1	research	research	NOUN
fbem-218	119	2	on	on	ADP
fbem-218	119	3	financial	financial	ADJ
fbem-218	119	4	fraud	fraud	NOUN
fbem-218	119	5	in	in	ADP
fbem-218	119	6	listed	list	VERB
fbem-218	119	7	companies	company	NOUN
fbem-218	119	8	from	from	ADP
fbem-218	119	9	the	the	DET
fbem-218	119	10	perspective	perspective	NOUN
fbem-218	119	11	of	of	ADP
fbem-218	119	12	business	business	NOUN
fbem-218	119	13	ethics	ethic	NOUN
fbem-218	119	14	and	and	CCONJ
fbem-218	119	15	139	139	NUM
fbem-218	119	16	accounting	accounting	NOUN
fbem-218	119	17	professional	professional	ADJ
fbem-218	119	18	ethics	ethic	NOUN
fbem-218	120	1	[	[	X
fbem-218	120	2	j	j	X
fbem-218	120	3	]	]	X
fbem-218	120	4	.	.	PUNCT
fbem-218	120	5	investment	investment	NOUN
fbem-218	120	6	and	and	CCONJ
fbem-218	120	7	cooperation	cooperation	NOUN
fbem-218	120	8	,	,	PUNCT
fbem-218	120	9	2021	2021	NUM
fbem-218	120	10	(	(	PUNCT
fbem-218	120	11	03	03	NUM
fbem-218	120	12	)	)	PUNCT
fbem-218	120	13	.	.	PUNCT