id	sid	tid	token	lemma	pos
fbem-22225	1	1	frontiers	frontier	NOUN
fbem-22225	1	2	in	in	ADP
fbem-22225	1	3	business	business	NOUN
fbem-22225	1	4	,	,	PUNCT
fbem-22225	1	5	economics	economic	NOUN
fbem-22225	1	6	and	and	CCONJ
fbem-22225	1	7	management	management	NOUN
fbem-22225	1	8	issn	issn	PROPN
fbem-22225	1	9	:	:	PUNCT
fbem-22225	1	10	2766	2766	NUM
fbem-22225	1	11	-	-	PUNCT
fbem-22225	1	12	824x	824x	NUM
fbem-22225	1	13	|	|	ADJ
fbem-22225	1	14	vol	vol	NOUN
fbem-22225	1	15	.	.	PROPN
fbem-22225	1	16	15	15	NUM
fbem-22225	1	17	,	,	PUNCT
fbem-22225	1	18	no	no	INTJ
fbem-22225	1	19	.	.	NOUN
fbem-22225	1	20	2	2	NUM
fbem-22225	1	21	,	,	PUNCT
fbem-22225	1	22	2024	2024	NUM
fbem-22225	1	23	45	45	NUM
fbem-22225	1	24	research	research	NOUN
fbem-22225	1	25	on	on	ADP
fbem-22225	1	26	internal	internal	ADJ
fbem-22225	1	27	control	control	NOUN
fbem-22225	1	28	issues	issue	NOUN
fbem-22225	1	29	of	of	ADP
fbem-22225	1	30	monetary	monetary	ADJ
fbem-22225	1	31	funds	fund	NOUN
fbem-22225	1	32	in	in	ADP
fbem-22225	1	33	enterprises	enterprise	NOUN
fbem-22225	1	34	yuting	yute	VERB
fbem-22225	1	35	chen	chen	PROPN
fbem-22225	1	36	1	1	NUM
fbem-22225	1	37	,	,	PUNCT
fbem-22225	1	38	*	*	PUNCT
fbem-22225	1	39	,	,	PUNCT
fbem-22225	1	40	zixi	zixi	INTJ
fbem-22225	1	41	chen	chen	PROPN
fbem-22225	1	42	2	2	NUM
fbem-22225	1	43	1	1	NUM
fbem-22225	1	44	school	school	NOUN
fbem-22225	1	45	of	of	ADP
fbem-22225	1	46	management	management	NOUN
fbem-22225	1	47	,	,	PUNCT
fbem-22225	1	48	sichuan	sichuan	PROPN
fbem-22225	1	49	university	university	PROPN
fbem-22225	1	50	of	of	ADP
fbem-22225	1	51	science	science	PROPN
fbem-22225	1	52	&	&	CCONJ
fbem-22225	1	53	engineering	engineering	PROPN
fbem-22225	1	54	,	,	PUNCT
fbem-22225	1	55	zigong	zigong	PROPN
fbem-22225	1	56	china	china	PROPN
fbem-22225	1	57	2	2	NUM
fbem-22225	1	58	sichuan	sichuan	PROPN
fbem-22225	1	59	university	university	PROPN
fbem-22225	1	60	of	of	ADP
fbem-22225	1	61	science	science	PROPN
fbem-22225	1	62	&	&	CCONJ
fbem-22225	1	63	engineering	engineering	PROPN
fbem-22225	1	64	,	,	PUNCT
fbem-22225	1	65	zigong	zigong	PROPN
fbem-22225	1	66	china	china	PROPN
fbem-22225	1	67	abstract	abstract	PROPN
fbem-22225	1	68	:	:	PUNCT
fbem-22225	1	69	in	in	ADP
fbem-22225	1	70	enterprises	enterprise	NOUN
fbem-22225	1	71	,	,	PUNCT
fbem-22225	1	72	monetary	monetary	ADJ
fbem-22225	1	73	funds	fund	NOUN
fbem-22225	1	74	represent	represent	VERB
fbem-22225	1	75	the	the	DET
fbem-22225	1	76	most	most	ADV
fbem-22225	1	77	liquid	liquid	ADJ
fbem-22225	1	78	yet	yet	ADV
fbem-22225	1	79	the	the	DET
fbem-22225	1	80	riskiest	risky	ADJ
fbem-22225	1	81	type	type	NOUN
fbem-22225	1	82	of	of	ADP
fbem-22225	1	83	asset	asset	NOUN
fbem-22225	1	84	.	.	PUNCT
fbem-22225	2	1	therefore	therefore	ADV
fbem-22225	2	2	,	,	PUNCT
fbem-22225	2	3	the	the	DET
fbem-22225	2	4	effectiveness	effectiveness	NOUN
fbem-22225	2	5	of	of	ADP
fbem-22225	2	6	the	the	DET
fbem-22225	2	7	internal	internal	ADJ
fbem-22225	2	8	control	control	NOUN
fbem-22225	2	9	system	system	NOUN
fbem-22225	2	10	for	for	ADP
fbem-22225	2	11	monetary	monetary	ADJ
fbem-22225	2	12	funds	fund	NOUN
fbem-22225	2	13	and	and	CCONJ
fbem-22225	2	14	their	their	PRON
fbem-22225	2	15	proper	proper	ADJ
fbem-22225	2	16	utilization	utilization	NOUN
fbem-22225	2	17	are	be	AUX
fbem-22225	2	18	crucial	crucial	ADJ
fbem-22225	2	19	for	for	ADP
fbem-22225	2	20	the	the	DET
fbem-22225	2	21	normal	normal	ADJ
fbem-22225	2	22	operation	operation	NOUN
fbem-22225	2	23	of	of	ADP
fbem-22225	2	24	business	business	NOUN
fbem-22225	2	25	management	management	NOUN
fbem-22225	2	26	activities	activity	NOUN
fbem-22225	2	27	.	.	PUNCT
fbem-22225	3	1	this	this	PRON
fbem-22225	3	2	is	be	AUX
fbem-22225	3	3	also	also	ADV
fbem-22225	3	4	vital	vital	ADJ
fbem-22225	3	5	for	for	ADP
fbem-22225	3	6	enhancing	enhance	VERB
fbem-22225	3	7	the	the	DET
fbem-22225	3	8	levels	level	NOUN
fbem-22225	3	9	of	of	ADP
fbem-22225	3	10	capital	capital	NOUN
fbem-22225	3	11	management	management	NOUN
fbem-22225	3	12	and	and	CCONJ
fbem-22225	3	13	financial	financial	ADJ
fbem-22225	3	14	management	management	NOUN
fbem-22225	3	15	within	within	ADP
fbem-22225	3	16	the	the	DET
fbem-22225	3	17	enterprise	enterprise	NOUN
fbem-22225	3	18	,	,	PUNCT
fbem-22225	3	19	ensuring	ensure	VERB
fbem-22225	3	20	that	that	SCONJ
fbem-22225	3	21	production	production	NOUN
fbem-22225	3	22	activities	activity	NOUN
fbem-22225	3	23	proceed	proceed	VERB
fbem-22225	3	24	efficiently	efficiently	ADV
fbem-22225	3	25	and	and	CCONJ
fbem-22225	3	26	orderly	orderly	ADJ
fbem-22225	3	27	.	.	PUNCT
fbem-22225	4	1	this	this	DET
fbem-22225	4	2	paper	paper	NOUN
fbem-22225	4	3	employs	employ	VERB
fbem-22225	4	4	literature	literature	PROPN
fbem-22225	4	5	review	review	PROPN
fbem-22225	4	6	,	,	PUNCT
fbem-22225	4	7	field	field	NOUN
fbem-22225	4	8	investigation	investigation	NOUN
fbem-22225	4	9	,	,	PUNCT
fbem-22225	4	10	and	and	CCONJ
fbem-22225	4	11	summarization	summarization	NOUN
fbem-22225	4	12	methods	method	NOUN
fbem-22225	4	13	to	to	PART
fbem-22225	4	14	analyze	analyze	VERB
fbem-22225	4	15	and	and	CCONJ
fbem-22225	4	16	study	study	VERB
fbem-22225	4	17	the	the	DET
fbem-22225	4	18	internal	internal	ADJ
fbem-22225	4	19	control	control	NOUN
fbem-22225	4	20	of	of	ADP
fbem-22225	4	21	monetary	monetary	ADJ
fbem-22225	4	22	funds	fund	NOUN
fbem-22225	4	23	in	in	ADP
fbem-22225	4	24	company	company	NOUN
fbem-22225	4	25	a.	a.	NOUN
fbem-22225	4	26	the	the	DET
fbem-22225	4	27	results	result	NOUN
fbem-22225	4	28	indicate	indicate	VERB
fbem-22225	4	29	that	that	SCONJ
fbem-22225	4	30	the	the	DET
fbem-22225	4	31	company	company	NOUN
fbem-22225	4	32	has	have	VERB
fbem-22225	4	33	several	several	ADJ
fbem-22225	4	34	deficiencies	deficiency	NOUN
fbem-22225	4	35	in	in	ADP
fbem-22225	4	36	its	its	PRON
fbem-22225	4	37	internal	internal	ADJ
fbem-22225	4	38	control	control	NOUN
fbem-22225	4	39	system	system	NOUN
fbem-22225	4	40	for	for	ADP
fbem-22225	4	41	monetary	monetary	ADJ
fbem-22225	4	42	funds	fund	NOUN
fbem-22225	4	43	.	.	PUNCT
fbem-22225	5	1	the	the	DET
fbem-22225	5	2	causes	cause	NOUN
fbem-22225	5	3	of	of	ADP
fbem-22225	5	4	these	these	DET
fbem-22225	5	5	issues	issue	NOUN
fbem-22225	5	6	are	be	AUX
fbem-22225	5	7	analyzed	analyze	VERB
fbem-22225	5	8	,	,	PUNCT
fbem-22225	5	9	and	and	CCONJ
fbem-22225	5	10	several	several	ADJ
fbem-22225	5	11	countermeasures	countermeasure	NOUN
fbem-22225	5	12	are	be	AUX
fbem-22225	5	13	proposed	propose	VERB
fbem-22225	5	14	.	.	PUNCT
fbem-22225	6	1	these	these	DET
fbem-22225	6	2	countermeasures	countermeasure	NOUN
fbem-22225	6	3	provide	provide	VERB
fbem-22225	6	4	valuable	valuable	ADJ
fbem-22225	6	5	references	reference	NOUN
fbem-22225	6	6	for	for	ADP
fbem-22225	6	7	the	the	DET
fbem-22225	6	8	improvement	improvement	NOUN
fbem-22225	6	9	of	of	ADP
fbem-22225	6	10	the	the	DET
fbem-22225	6	11	company	company	NOUN
fbem-22225	6	12	's	's	PART
fbem-22225	6	13	internal	internal	ADJ
fbem-22225	6	14	control	control	NOUN
fbem-22225	6	15	system	system	NOUN
fbem-22225	6	16	for	for	ADP
fbem-22225	6	17	monetary	monetary	ADJ
fbem-22225	6	18	funds	fund	NOUN
fbem-22225	6	19	.	.	PUNCT
fbem-22225	7	1	keywords	keyword	NOUN
fbem-22225	7	2	:	:	PUNCT
fbem-22225	7	3	monetary	monetary	ADJ
fbem-22225	7	4	funds	fund	NOUN
fbem-22225	7	5	,	,	PUNCT
fbem-22225	7	6	internal	internal	ADJ
fbem-22225	7	7	control	control	NOUN
fbem-22225	7	8	,	,	PUNCT
fbem-22225	7	9	optimization	optimization	NOUN
fbem-22225	7	10	strategies	strategy	NOUN
fbem-22225	7	11	.	.	PUNCT
fbem-22225	8	1	1	1	X
fbem-22225	8	2	.	.	X
fbem-22225	8	3	literature	literature	NOUN
fbem-22225	8	4	review	review	VERB
fbem-22225	8	5	monetary	monetary	ADJ
fbem-22225	8	6	funds	fund	NOUN
fbem-22225	8	7	refer	refer	VERB
fbem-22225	8	8	to	to	ADP
fbem-22225	8	9	a	a	DET
fbem-22225	8	10	part	part	NOUN
fbem-22225	8	11	of	of	ADP
fbem-22225	8	12	the	the	DET
fbem-22225	8	13	enterprise	enterprise	NOUN
fbem-22225	8	14	in	in	ADP
fbem-22225	8	15	the	the	DET
fbem-22225	8	16	production	production	NOUN
fbem-22225	8	17	and	and	CCONJ
fbem-22225	8	18	operation	operation	NOUN
fbem-22225	8	19	process	process	NOUN
fbem-22225	8	20	,	,	PUNCT
fbem-22225	8	21	in	in	ADP
fbem-22225	8	22	the	the	DET
fbem-22225	8	23	form	form	NOUN
fbem-22225	8	24	of	of	ADP
fbem-22225	8	25	money	money	NOUN
fbem-22225	8	26	,	,	PUNCT
fbem-22225	8	27	including	include	VERB
fbem-22225	8	28	cash	cash	NOUN
fbem-22225	8	29	,	,	PUNCT
fbem-22225	8	30	bank	bank	NOUN
fbem-22225	8	31	deposits	deposit	NOUN
fbem-22225	8	32	and	and	CCONJ
fbem-22225	8	33	other	other	ADJ
fbem-22225	8	34	monetary	monetary	ADJ
fbem-22225	8	35	funds	fund	NOUN
fbem-22225	8	36	,	,	PUNCT
fbem-22225	8	37	it	it	PRON
fbem-22225	8	38	is	be	AUX
fbem-22225	8	39	the	the	DET
fbem-22225	8	40	premise	premise	NOUN
fbem-22225	8	41	of	of	ADP
fbem-22225	8	42	the	the	DET
fbem-22225	8	43	company	company	NOUN
fbem-22225	8	44	's	's	PART
fbem-22225	8	45	production	production	NOUN
fbem-22225	8	46	and	and	CCONJ
fbem-22225	8	47	operation	operation	NOUN
fbem-22225	8	48	,	,	PUNCT
fbem-22225	8	49	equipment	equipment	NOUN
fbem-22225	8	50	and	and	CCONJ
fbem-22225	8	51	materials	material	NOUN
fbem-22225	8	52	procurement	procurement	NOUN
fbem-22225	8	53	,	,	PUNCT
fbem-22225	8	54	employee	employee	NOUN
fbem-22225	8	55	salary	salary	NOUN
fbem-22225	8	56	payment	payment	NOUN
fbem-22225	8	57	,	,	PUNCT
fbem-22225	8	58	various	various	ADJ
fbem-22225	8	59	daily	daily	ADJ
fbem-22225	8	60	expenses	expense	NOUN
fbem-22225	8	61	payment	payment	NOUN
fbem-22225	8	62	,	,	PUNCT
fbem-22225	8	63	business	business	NOUN
fbem-22225	8	64	income	income	NOUN
fbem-22225	8	65	,	,	PUNCT
fbem-22225	8	66	creditor	creditor	NOUN
fbem-22225	8	67	debt	debt	NOUN
fbem-22225	8	68	repayment	repayment	NOUN
fbem-22225	8	69	,	,	PUNCT
fbem-22225	8	70	etc	etc	X
fbem-22225	8	71	.	.	X
fbem-22225	8	72	,	,	PUNCT
fbem-22225	8	73	all	all	PRON
fbem-22225	8	74	need	need	VERB
fbem-22225	8	75	monetary	monetary	ADJ
fbem-22225	8	76	funds	fund	NOUN
fbem-22225	8	77	.	.	PUNCT
fbem-22225	9	1	therefore	therefore	ADV
fbem-22225	9	2	,	,	PUNCT
fbem-22225	9	3	in	in	ADP
fbem-22225	9	4	the	the	DET
fbem-22225	9	5	process	process	NOUN
fbem-22225	9	6	of	of	ADP
fbem-22225	9	7	operation	operation	NOUN
fbem-22225	9	8	,	,	PUNCT
fbem-22225	9	9	an	an	DET
fbem-22225	9	10	enterprise	enterprise	NOUN
fbem-22225	9	11	must	must	AUX
fbem-22225	9	12	have	have	VERB
fbem-22225	9	13	a	a	DET
fbem-22225	9	14	certain	certain	ADJ
fbem-22225	9	15	amount	amount	NOUN
fbem-22225	9	16	of	of	ADP
fbem-22225	9	17	monetary	monetary	ADJ
fbem-22225	9	18	funds	fund	NOUN
fbem-22225	9	19	.	.	PUNCT
fbem-22225	10	1	christine	christine	PROPN
fbem-22225	10	2	petrovits	petrovits	PROPN
fbem-22225	10	3	and	and	CCONJ
fbem-22225	10	4	catherine	catherine	PROPN
fbem-22225	10	5	shakespeare	shakespeare	PROPN
fbem-22225	10	6	aimee	aimee	PROPN
fbem-22225	10	7	shih	shih	PROPN
fbem-22225	10	8	(	(	PUNCT
fbem-22225	10	9	2011	2011	NUM
fbem-22225	10	10	)	)	PUNCT
fbem-22225	11	1	[	[	X
fbem-22225	11	2	1	1	X
fbem-22225	11	3	]	]	PUNCT
fbem-22225	11	4	argued	argue	VERB
fbem-22225	11	5	that	that	SCONJ
fbem-22225	11	6	the	the	DET
fbem-22225	11	7	internal	internal	ADJ
fbem-22225	11	8	control	control	NOUN
fbem-22225	11	9	of	of	ADP
fbem-22225	11	10	an	an	DET
fbem-22225	11	11	enterprise	enterprise	NOUN
fbem-22225	11	12	refers	refer	VERB
fbem-22225	11	13	to	to	ADP
fbem-22225	11	14	that	that	SCONJ
fbem-22225	11	15	the	the	DET
fbem-22225	11	16	management	management	NOUN
fbem-22225	11	17	provides	provide	VERB
fbem-22225	11	18	reliable	reliable	ADJ
fbem-22225	11	19	financial	financial	ADJ
fbem-22225	11	20	statements	statement	NOUN
fbem-22225	11	21	and	and	CCONJ
fbem-22225	11	22	reasonable	reasonable	ADJ
fbem-22225	11	23	guarantees	guarantee	NOUN
fbem-22225	11	24	in	in	ADP
fbem-22225	11	25	accordance	accordance	NOUN
fbem-22225	11	26	with	with	ADP
fbem-22225	11	27	the	the	DET
fbem-22225	11	28	law	law	NOUN
fbem-22225	11	29	in	in	ADP
fbem-22225	11	30	order	order	NOUN
fbem-22225	11	31	to	to	PART
fbem-22225	11	32	achieve	achieve	VERB
fbem-22225	11	33	efficient	efficient	ADJ
fbem-22225	11	34	and	and	CCONJ
fbem-22225	11	35	effective	effective	ADJ
fbem-22225	11	36	operation	operation	NOUN
fbem-22225	11	37	.	.	PUNCT
fbem-22225	12	1	they	they	PRON
fbem-22225	12	2	regard	regard	VERB
fbem-22225	12	3	the	the	DET
fbem-22225	12	4	results	result	NOUN
fbem-22225	12	5	of	of	ADP
fbem-22225	12	6	internal	internal	ADJ
fbem-22225	12	7	control	control	NOUN
fbem-22225	12	8	audit	audit	NOUN
fbem-22225	12	9	as	as	ADP
fbem-22225	12	10	the	the	DET
fbem-22225	12	11	failure	failure	NOUN
fbem-22225	12	12	of	of	ADP
fbem-22225	12	13	the	the	DET
fbem-22225	12	14	non	non	ADJ
fbem-22225	12	15	-	-	ADJ
fbem-22225	12	16	profit	profit	ADJ
fbem-22225	12	17	organization	organization	NOUN
fbem-22225	12	18	to	to	PART
fbem-22225	12	19	effectively	effectively	ADV
fbem-22225	12	20	fulfill	fulfill	VERB
fbem-22225	12	21	various	various	ADJ
fbem-22225	12	22	activities	activity	NOUN
fbem-22225	12	23	related	relate	VERB
fbem-22225	12	24	to	to	ADP
fbem-22225	12	25	its	its	PRON
fbem-22225	12	26	mission	mission	NOUN
fbem-22225	12	27	and	and	CCONJ
fbem-22225	12	28	the	the	DET
fbem-22225	12	29	obligations	obligation	NOUN
fbem-22225	12	30	of	of	ADP
fbem-22225	12	31	trust	trust	NOUN
fbem-22225	12	32	.	.	PUNCT
fbem-22225	13	1	at	at	ADP
fbem-22225	13	2	the	the	DET
fbem-22225	13	3	same	same	ADJ
fbem-22225	13	4	time	time	NOUN
fbem-22225	13	5	,	,	PUNCT
fbem-22225	13	6	some	some	DET
fbem-22225	13	7	scholars	scholar	NOUN
fbem-22225	13	8	have	have	AUX
fbem-22225	13	9	discussed	discuss	VERB
fbem-22225	13	10	the	the	DET
fbem-22225	13	11	related	related	ADJ
fbem-22225	13	12	theories	theory	NOUN
fbem-22225	13	13	of	of	ADP
fbem-22225	13	14	internal	internal	ADJ
fbem-22225	13	15	control	control	NOUN
fbem-22225	13	16	.	.	PUNCT
fbem-22225	14	1	ioan	ioan	PROPN
fbem-22225	14	2	ovidiu	ovidiu	PROPN
fbem-22225	14	3	spataceana	spataceana	PROPN
fbem-22225	14	4	(	(	PUNCT
fbem-22225	14	5	2012	2012	NUM
fbem-22225	14	6	)	)	PUNCT
fbem-22225	15	1	[	[	X
fbem-22225	15	2	2	2	X
fbem-22225	15	3	]	]	PUNCT
fbem-22225	15	4	discussed	discuss	VERB
fbem-22225	15	5	the	the	DET
fbem-22225	15	6	relationship	relationship	NOUN
fbem-22225	15	7	between	between	ADP
fbem-22225	15	8	the	the	DET
fbem-22225	15	9	effectiveness	effectiveness	NOUN
fbem-22225	15	10	of	of	ADP
fbem-22225	15	11	internal	internal	ADJ
fbem-22225	15	12	control	control	NOUN
fbem-22225	15	13	and	and	CCONJ
fbem-22225	15	14	risk	risk	NOUN
fbem-22225	15	15	fraud	fraud	NOUN
fbem-22225	15	16	,	,	PUNCT
fbem-22225	15	17	including	include	VERB
fbem-22225	15	18	misappropriation	misappropriation	NOUN
fbem-22225	15	19	of	of	ADP
fbem-22225	15	20	financial	financial	ADJ
fbem-22225	15	21	assets	asset	NOUN
fbem-22225	15	22	and	and	CCONJ
fbem-22225	15	23	fraudulent	fraudulent	ADJ
fbem-22225	15	24	reporting	reporting	NOUN
fbem-22225	15	25	.	.	PUNCT
fbem-22225	16	1	the	the	DET
fbem-22225	16	2	research	research	NOUN
fbem-22225	16	3	results	result	NOUN
fbem-22225	16	4	show	show	VERB
fbem-22225	16	5	that	that	SCONJ
fbem-22225	16	6	the	the	DET
fbem-22225	16	7	evaluation	evaluation	NOUN
fbem-22225	16	8	of	of	ADP
fbem-22225	16	9	internal	internal	ADJ
fbem-22225	16	10	control	control	NOUN
fbem-22225	16	11	over	over	ADP
fbem-22225	16	12	financial	financial	ADJ
fbem-22225	16	13	reporting	reporting	NOUN
fbem-22225	16	14	has	have	VERB
fbem-22225	16	15	a	a	DET
fbem-22225	16	16	significant	significant	ADJ
fbem-22225	16	17	impact	impact	NOUN
fbem-22225	16	18	on	on	ADP
fbem-22225	16	19	the	the	DET
fbem-22225	16	20	reliability	reliability	NOUN
fbem-22225	16	21	of	of	ADP
fbem-22225	16	22	the	the	DET
fbem-22225	16	23	financial	financial	ADJ
fbem-22225	16	24	reports	report	NOUN
fbem-22225	16	25	it	it	PRON
fbem-22225	16	26	provides	provide	VERB
fbem-22225	16	27	,	,	PUNCT
fbem-22225	16	28	as	as	ADV
fbem-22225	16	29	well	well	ADV
fbem-22225	16	30	as	as	ADP
fbem-22225	16	31	its	its	PRON
fbem-22225	16	32	investment	investment	NOUN
fbem-22225	16	33	decision	decision	NOUN
fbem-22225	16	34	.	.	PUNCT
fbem-22225	17	1	others	other	NOUN
fbem-22225	17	2	define	define	VERB
fbem-22225	17	3	internal	internal	ADJ
fbem-22225	17	4	control	control	NOUN
fbem-22225	17	5	as	as	ADP
fbem-22225	17	6	the	the	DET
fbem-22225	17	7	procedures	procedure	NOUN
fbem-22225	17	8	established	establish	VERB
fbem-22225	17	9	and	and	CCONJ
fbem-22225	17	10	implemented	implement	VERB
fbem-22225	17	11	by	by	ADP
fbem-22225	17	12	governance	governance	NOUN
fbem-22225	17	13	,	,	PUNCT
fbem-22225	17	14	management	management	NOUN
fbem-22225	17	15	,	,	PUNCT
fbem-22225	17	16	and	and	CCONJ
fbem-22225	17	17	other	other	ADJ
fbem-22225	17	18	personnel	personnel	NOUN
fbem-22225	17	19	to	to	PART
fbem-22225	17	20	ensure	ensure	VERB
fbem-22225	17	21	the	the	DET
fbem-22225	17	22	reliability	reliability	NOUN
fbem-22225	17	23	of	of	ADP
fbem-22225	17	24	a	a	DET
fbem-22225	17	25	company	company	NOUN
fbem-22225	17	26	's	's	PART
fbem-22225	17	27	financial	financial	ADJ
fbem-22225	17	28	statements	statement	NOUN
fbem-22225	17	29	,	,	PUNCT
fbem-22225	17	30	the	the	DET
fbem-22225	17	31	efficiency	efficiency	NOUN
fbem-22225	17	32	and	and	CCONJ
fbem-22225	17	33	efficiency	efficiency	NOUN
fbem-22225	17	34	of	of	ADP
fbem-22225	17	35	its	its	PRON
fbem-22225	17	36	operations	operation	NOUN
fbem-22225	17	37	,	,	PUNCT
fbem-22225	17	38	and	and	CCONJ
fbem-22225	17	39	compliance	compliance	NOUN
fbem-22225	17	40	with	with	ADP
fbem-22225	17	41	relevant	relevant	ADJ
fbem-22225	17	42	laws	law	NOUN
fbem-22225	17	43	and	and	CCONJ
fbem-22225	17	44	regulations	regulation	NOUN
fbem-22225	17	45	[	[	X
fbem-22225	17	46	3	3	NUM
fbem-22225	17	47	-	-	SYM
fbem-22225	17	48	4	4	NUM
fbem-22225	17	49	]	]	PUNCT
fbem-22225	17	50	.	.	PUNCT
fbem-22225	18	1	the	the	DET
fbem-22225	18	2	company	company	NOUN
fbem-22225	18	3	's	's	PART
fbem-22225	18	4	internal	internal	ADJ
fbem-22225	18	5	control	control	NOUN
fbem-22225	18	6	system	system	NOUN
fbem-22225	18	7	plays	play	VERB
fbem-22225	18	8	a	a	DET
fbem-22225	18	9	crucial	crucial	ADJ
fbem-22225	18	10	role	role	NOUN
fbem-22225	18	11	in	in	ADP
fbem-22225	18	12	the	the	DET
fbem-22225	18	13	realization	realization	NOUN
fbem-22225	18	14	of	of	ADP
fbem-22225	18	15	the	the	DET
fbem-22225	18	16	company	company	NOUN
fbem-22225	18	17	's	's	PART
fbem-22225	18	18	financial	financial	ADJ
fbem-22225	18	19	performance	performance	NOUN
fbem-22225	18	20	objectives	objective	NOUN
fbem-22225	18	21	.	.	PUNCT
fbem-22225	19	1	sinarti	sinarti	PROPN
fbem-22225	19	2	and	and	CCONJ
fbem-22225	19	3	raja	raja	PROPN
fbem-22225	19	4	irma	irma	PROPN
fbem-22225	19	5	nuraini	nuraini	PROPN
fbem-22225	19	6	(	(	PUNCT
fbem-22225	19	7	2019	2019	NUM
fbem-22225	19	8	)	)	PUNCT
fbem-22225	20	1	[	[	X
fbem-22225	20	2	5	5	X
fbem-22225	20	3	]	]	PUNCT
fbem-22225	20	4	believe	believe	VERB
fbem-22225	20	5	that	that	SCONJ
fbem-22225	20	6	effective	effective	ADJ
fbem-22225	20	7	internal	internal	ADJ
fbem-22225	20	8	control	control	NOUN
fbem-22225	20	9	is	be	AUX
fbem-22225	20	10	directly	directly	ADV
fbem-22225	20	11	related	relate	VERB
fbem-22225	20	12	to	to	ADP
fbem-22225	20	13	the	the	DET
fbem-22225	20	14	authenticity	authenticity	NOUN
fbem-22225	20	15	and	and	CCONJ
fbem-22225	20	16	stability	stability	NOUN
fbem-22225	20	17	of	of	ADP
fbem-22225	20	18	a	a	DET
fbem-22225	20	19	company	company	NOUN
fbem-22225	20	20	's	's	PART
fbem-22225	20	21	financial	financial	ADJ
fbem-22225	20	22	report	report	NOUN
fbem-22225	20	23	,	,	PUNCT
fbem-22225	20	24	while	while	SCONJ
fbem-22225	20	25	ineffective	ineffective	ADJ
fbem-22225	20	26	internal	internal	ADJ
fbem-22225	20	27	control	control	NOUN
fbem-22225	20	28	will	will	AUX
fbem-22225	20	29	not	not	PART
fbem-22225	20	30	affect	affect	VERB
fbem-22225	20	31	the	the	DET
fbem-22225	20	32	stability	stability	NOUN
fbem-22225	20	33	and	and	CCONJ
fbem-22225	20	34	reliability	reliability	NOUN
fbem-22225	20	35	of	of	ADP
fbem-22225	20	36	a	a	DET
fbem-22225	20	37	company	company	NOUN
fbem-22225	20	38	to	to	ADP
fbem-22225	20	39	a	a	DET
fbem-22225	20	40	certain	certain	ADJ
fbem-22225	20	41	extent	extent	NOUN
fbem-22225	20	42	.	.	PUNCT
fbem-22225	21	1	internal	internal	ADJ
fbem-22225	21	2	control	control	NOUN
fbem-22225	21	3	of	of	ADP
fbem-22225	21	4	monetary	monetary	ADJ
fbem-22225	21	5	funds	fund	NOUN
fbem-22225	21	6	in	in	ADP
fbem-22225	21	7	order	order	NOUN
fbem-22225	21	8	to	to	PART
fbem-22225	21	9	make	make	VERB
fbem-22225	21	10	the	the	DET
fbem-22225	21	11	construction	construction	NOUN
fbem-22225	21	12	of	of	ADP
fbem-22225	21	13	internal	internal	ADJ
fbem-22225	21	14	control	control	NOUN
fbem-22225	21	15	of	of	ADP
fbem-22225	21	16	monetary	monetary	ADJ
fbem-22225	21	17	funds	fund	NOUN
fbem-22225	21	18	more	more	ADV
fbem-22225	21	19	reasonable	reasonable	ADJ
fbem-22225	21	20	,	,	PUNCT
fbem-22225	21	21	make	make	VERB
fbem-22225	21	22	the	the	DET
fbem-22225	21	23	distribution	distribution	NOUN
fbem-22225	21	24	effect	effect	NOUN
fbem-22225	21	25	of	of	ADP
fbem-22225	21	26	monetary	monetary	ADJ
fbem-22225	21	27	funds	fund	NOUN
fbem-22225	21	28	better	well	ADV
fbem-22225	21	29	,	,	PUNCT
fbem-22225	21	30	so	so	SCONJ
fbem-22225	21	31	as	as	SCONJ
fbem-22225	21	32	to	to	PART
fbem-22225	21	33	help	help	VERB
fbem-22225	21	34	managers	manager	NOUN
fbem-22225	21	35	better	well	ADV
fbem-22225	21	36	grasp	grasp	NOUN
fbem-22225	21	37	,	,	PUNCT
fbem-22225	21	38	improve	improve	VERB
fbem-22225	21	39	the	the	DET
fbem-22225	21	40	overall	overall	ADJ
fbem-22225	21	41	operation	operation	NOUN
fbem-22225	21	42	ability	ability	NOUN
fbem-22225	21	43	of	of	ADP
fbem-22225	21	44	the	the	DET
fbem-22225	21	45	unit	unit	NOUN
fbem-22225	21	46	,	,	PUNCT
fbem-22225	21	47	and	and	CCONJ
fbem-22225	21	48	reduce	reduce	VERB
fbem-22225	21	49	a	a	DET
fbem-22225	21	50	series	series	NOUN
fbem-22225	21	51	of	of	ADP
fbem-22225	21	52	possible	possible	ADJ
fbem-22225	21	53	risks	risk	NOUN
fbem-22225	21	54	[	[	X
fbem-22225	21	55	6	6	NUM
fbem-22225	21	56	]	]	PUNCT
fbem-22225	21	57	,	,	PUNCT
fbem-22225	21	58	it	it	PRON
fbem-22225	21	59	refers	refer	VERB
fbem-22225	21	60	to	to	ADP
fbem-22225	21	61	the	the	DET
fbem-22225	21	62	management	management	NOUN
fbem-22225	21	63	system	system	NOUN
fbem-22225	21	64	that	that	PRON
fbem-22225	21	65	restricts	restrict	VERB
fbem-22225	21	66	the	the	DET
fbem-22225	21	67	relevant	relevant	ADJ
fbem-22225	21	68	departments	department	NOUN
fbem-22225	21	69	and	and	CCONJ
fbem-22225	21	70	personnel	personnel	NOUN
fbem-22225	21	71	of	of	ADP
fbem-22225	21	72	monetary	monetary	ADJ
fbem-22225	21	73	funds	fund	NOUN
fbem-22225	21	74	business	business	NOUN
fbem-22225	21	75	,	,	PUNCT
fbem-22225	21	76	and	and	CCONJ
fbem-22225	21	77	divides	divide	VERB
fbem-22225	21	78	the	the	DET
fbem-22225	21	79	labor	labor	NOUN
fbem-22225	21	80	according	accord	VERB
fbem-22225	21	81	to	to	ADP
fbem-22225	21	82	different	different	ADJ
fbem-22225	21	83	positions	position	NOUN
fbem-22225	21	84	.	.	PUNCT
fbem-22225	22	1	established	establish	VERB
fbem-22225	22	2	,	,	PUNCT
fbem-22225	22	3	the	the	DET
fbem-22225	22	4	internal	internal	ADJ
fbem-22225	22	5	control	control	NOUN
fbem-22225	22	6	of	of	ADP
fbem-22225	22	7	monetary	monetary	ADJ
fbem-22225	22	8	funds	fund	NOUN
fbem-22225	22	9	is	be	AUX
fbem-22225	22	10	mainly	mainly	ADV
fbem-22225	22	11	to	to	PART
fbem-22225	22	12	ensure	ensure	VERB
fbem-22225	22	13	the	the	DET
fbem-22225	22	14	safe	safe	ADJ
fbem-22225	22	15	,	,	PUNCT
fbem-22225	22	16	legal	legal	ADJ
fbem-22225	22	17	,	,	PUNCT
fbem-22225	22	18	accurate	accurate	ADJ
fbem-22225	22	19	and	and	CCONJ
fbem-22225	22	20	effective	effective	ADJ
fbem-22225	22	21	management	management	NOUN
fbem-22225	23	1	[	[	X
fbem-22225	23	2	7	7	NUM
fbem-22225	23	3	]	]	PUNCT
fbem-22225	23	4	of	of	ADP
fbem-22225	23	5	funds	fund	NOUN
fbem-22225	23	6	.	.	PUNCT
fbem-22225	24	1	liu	liu	PROPN
fbem-22225	24	2	xi	xi	PROPN
fbem-22225	24	3	(	(	PUNCT
fbem-22225	24	4	2020	2020	NUM
fbem-22225	24	5	)	)	PUNCT
fbem-22225	25	1	[	[	X
fbem-22225	25	2	8	8	NUM
fbem-22225	25	3	]	]	PUNCT
fbem-22225	25	4	proposed	propose	VERB
fbem-22225	25	5	that	that	SCONJ
fbem-22225	25	6	in	in	ADP
fbem-22225	25	7	order	order	NOUN
fbem-22225	25	8	to	to	PART
fbem-22225	25	9	improve	improve	VERB
fbem-22225	25	10	the	the	DET
fbem-22225	25	11	operational	operational	ADJ
fbem-22225	25	12	efficiency	efficiency	NOUN
fbem-22225	25	13	and	and	CCONJ
fbem-22225	25	14	use	use	VERB
fbem-22225	25	15	efficiency	efficiency	NOUN
fbem-22225	25	16	of	of	ADP
fbem-22225	25	17	monetary	monetary	ADJ
fbem-22225	25	18	funds	fund	NOUN
fbem-22225	25	19	,	,	PUNCT
fbem-22225	25	20	enterprises	enterprise	NOUN
fbem-22225	25	21	should	should	AUX
fbem-22225	25	22	design	design	VERB
fbem-22225	25	23	a	a	DET
fbem-22225	25	24	set	set	NOUN
fbem-22225	25	25	of	of	ADP
fbem-22225	25	26	appropriate	appropriate	ADJ
fbem-22225	25	27	internal	internal	ADJ
fbem-22225	25	28	control	control	NOUN
fbem-22225	25	29	methods	method	NOUN
fbem-22225	25	30	and	and	CCONJ
fbem-22225	25	31	measures	measure	NOUN
fbem-22225	25	32	for	for	ADP
fbem-22225	25	33	monetary	monetary	ADJ
fbem-22225	25	34	funds	fund	NOUN
fbem-22225	25	35	in	in	ADP
fbem-22225	25	36	the	the	DET
fbem-22225	25	37	process	process	NOUN
fbem-22225	25	38	of	of	ADP
fbem-22225	25	39	management	management	NOUN
fbem-22225	25	40	and	and	CCONJ
fbem-22225	25	41	operation	operation	NOUN
fbem-22225	25	42	,	,	PUNCT
fbem-22225	25	43	because	because	SCONJ
fbem-22225	25	44	this	this	PRON
fbem-22225	25	45	can	can	AUX
fbem-22225	25	46	not	not	PART
fbem-22225	25	47	only	only	ADV
fbem-22225	25	48	provide	provide	VERB
fbem-22225	25	49	a	a	DET
fbem-22225	25	50	guarantee	guarantee	NOUN
fbem-22225	25	51	for	for	ADP
fbem-22225	25	52	monetary	monetary	ADJ
fbem-22225	25	53	funds	fund	NOUN
fbem-22225	25	54	,	,	PUNCT
fbem-22225	25	55	but	but	CCONJ
fbem-22225	25	56	also	also	ADV
fbem-22225	25	57	reflect	reflect	VERB
fbem-22225	25	58	the	the	DET
fbem-22225	25	59	security	security	NOUN
fbem-22225	25	60	and	and	CCONJ
fbem-22225	25	61	integrity	integrity	NOUN
fbem-22225	25	62	of	of	ADP
fbem-22225	25	63	monetary	monetary	ADJ
fbem-22225	25	64	funds	fund	NOUN
fbem-22225	25	65	.	.	PUNCT
fbem-22225	26	1	it	it	PRON
fbem-22225	26	2	can	can	AUX
fbem-22225	26	3	also	also	ADV
fbem-22225	26	4	provide	provide	VERB
fbem-22225	26	5	a	a	DET
fbem-22225	26	6	system	system	NOUN
fbem-22225	26	7	for	for	SCONJ
fbem-22225	26	8	enterprises	enterprise	NOUN
fbem-22225	26	9	to	to	PART
fbem-22225	26	10	control	control	VERB
fbem-22225	26	11	the	the	DET
fbem-22225	26	12	internal	internal	ADJ
fbem-22225	26	13	control	control	NOUN
fbem-22225	26	14	system	system	NOUN
fbem-22225	26	15	of	of	ADP
fbem-22225	26	16	monetary	monetary	ADJ
fbem-22225	26	17	funds	fund	NOUN
fbem-22225	26	18	more	more	ADV
fbem-22225	26	19	effectively	effectively	ADV
fbem-22225	26	20	.	.	PUNCT
fbem-22225	27	1	money	money	NOUN
fbem-22225	27	2	fund	fund	NOUN
fbem-22225	27	3	is	be	AUX
fbem-22225	27	4	a	a	DET
fbem-22225	27	5	kind	kind	NOUN
fbem-22225	27	6	of	of	ADP
fbem-22225	27	7	circulation	circulation	NOUN
fbem-22225	27	8	instrument	instrument	NOUN
fbem-22225	27	9	,	,	PUNCT
fbem-22225	27	10	its	its	PRON
fbem-22225	27	11	liquidity	liquidity	NOUN
fbem-22225	27	12	and	and	CCONJ
fbem-22225	27	13	activity	activity	NOUN
fbem-22225	27	14	are	be	AUX
fbem-22225	27	15	the	the	DET
fbem-22225	27	16	highest	high	ADJ
fbem-22225	27	17	[	[	X
fbem-22225	27	18	9	9	NUM
fbem-22225	27	19	]	]	PUNCT
fbem-22225	27	20	.	.	PUNCT
fbem-22225	28	1	monetary	monetary	ADJ
fbem-22225	28	2	fund	fund	NOUN
fbem-22225	28	3	is	be	AUX
fbem-22225	28	4	an	an	DET
fbem-22225	28	5	important	important	ADJ
fbem-22225	28	6	expenditure	expenditure	NOUN
fbem-22225	28	7	of	of	ADP
fbem-22225	28	8	the	the	DET
fbem-22225	28	9	national	national	ADJ
fbem-22225	28	10	fiscal	fiscal	ADJ
fbem-22225	28	11	revenue	revenue	NOUN
fbem-22225	28	12	,	,	PUNCT
fbem-22225	28	13	which	which	PRON
fbem-22225	28	14	has	have	VERB
fbem-22225	28	15	great	great	ADJ
fbem-22225	28	16	fluidity	fluidity	NOUN
fbem-22225	28	17	and	and	CCONJ
fbem-22225	28	18	strong	strong	ADJ
fbem-22225	28	19	variability	variability	NOUN
fbem-22225	28	20	,	,	PUNCT
fbem-22225	28	21	and	and	CCONJ
fbem-22225	28	22	is	be	AUX
fbem-22225	28	23	easy	easy	ADJ
fbem-22225	28	24	to	to	PART
fbem-22225	28	25	be	be	AUX
fbem-22225	28	26	misappropriated	misappropriate	VERB
fbem-22225	28	27	,	,	PUNCT
fbem-22225	28	28	misappropriated	misappropriated	ADJ
fbem-22225	28	29	and	and	CCONJ
fbem-22225	28	30	misappropriated	misappropriated	ADJ
fbem-22225	28	31	.	.	PUNCT
fbem-22225	29	1	therefore	therefore	ADV
fbem-22225	29	2	,	,	PUNCT
fbem-22225	29	3	supervision	supervision	NOUN
fbem-22225	29	4	[	[	X
fbem-22225	29	5	10	10	NUM
fbem-22225	29	6	]	]	PUNCT
fbem-22225	29	7	over	over	ADP
fbem-22225	29	8	it	it	PRON
fbem-22225	29	9	should	should	AUX
fbem-22225	29	10	be	be	AUX
fbem-22225	29	11	strengthened	strengthen	VERB
fbem-22225	29	12	.	.	PUNCT
fbem-22225	30	1	in	in	ADP
fbem-22225	30	2	order	order	NOUN
fbem-22225	30	3	to	to	PART
fbem-22225	30	4	reduce	reduce	VERB
fbem-22225	30	5	financial	financial	ADJ
fbem-22225	30	6	risk	risk	NOUN
fbem-22225	30	7	,	,	PUNCT
fbem-22225	30	8	improve	improve	VERB
fbem-22225	30	9	operating	operating	NOUN
fbem-22225	30	10	efficiency	efficiency	NOUN
fbem-22225	30	11	and	and	CCONJ
fbem-22225	30	12	prevent	prevent	VERB
fbem-22225	30	13	financial	financial	ADJ
fbem-22225	30	14	fraud	fraud	NOUN
fbem-22225	30	15	,	,	PUNCT
fbem-22225	30	16	internal	internal	ADJ
fbem-22225	30	17	control	control	NOUN
fbem-22225	30	18	[	[	X
fbem-22225	30	19	11	11	NUM
fbem-22225	30	20	]	]	PUNCT
fbem-22225	30	21	must	must	AUX
fbem-22225	30	22	be	be	AUX
fbem-22225	30	23	strengthened	strengthen	VERB
fbem-22225	30	24	.	.	PUNCT
fbem-22225	31	1	in	in	ADP
fbem-22225	31	2	order	order	NOUN
fbem-22225	31	3	to	to	PART
fbem-22225	31	4	solve	solve	VERB
fbem-22225	31	5	the	the	DET
fbem-22225	31	6	problem	problem	NOUN
fbem-22225	31	7	of	of	ADP
fbem-22225	31	8	internal	internal	ADJ
fbem-22225	31	9	control	control	NOUN
fbem-22225	31	10	of	of	ADP
fbem-22225	31	11	china	china	PROPN
fbem-22225	31	12	's	's	PART
fbem-22225	31	13	monetary	monetary	ADJ
fbem-22225	31	14	fund	fund	NOUN
fbem-22225	31	15	,	,	PUNCT
fbem-22225	31	16	it	it	PRON
fbem-22225	31	17	is	be	AUX
fbem-22225	31	18	necessary	necessary	ADJ
fbem-22225	31	19	to	to	PART
fbem-22225	31	20	establish	establish	VERB
fbem-22225	31	21	a	a	DET
fbem-22225	31	22	perfect	perfect	ADJ
fbem-22225	31	23	internal	internal	ADJ
fbem-22225	31	24	restraint	restraint	NOUN
fbem-22225	31	25	mechanism	mechanism	NOUN
fbem-22225	31	26	,	,	PUNCT
fbem-22225	31	27	and	and	CCONJ
fbem-22225	31	28	implement	implement	VERB
fbem-22225	31	29	the	the	DET
fbem-22225	31	30	post	post	NOUN
fbem-22225	31	31	responsibility	responsibility	NOUN
fbem-22225	31	32	system	system	NOUN
fbem-22225	31	33	,	,	PUNCT
fbem-22225	31	34	and	and	CCONJ
fbem-22225	31	35	assign	assign	VERB
fbem-22225	31	36	a	a	DET
fbem-22225	31	37	job	job	NOUN
fbem-22225	31	38	to	to	ADP
fbem-22225	31	39	two	two	NUM
fbem-22225	31	40	or	or	CCONJ
fbem-22225	31	41	more	more	ADJ
fbem-22225	31	42	people	people	NOUN
fbem-22225	31	43	to	to	PART
fbem-22225	31	44	complete	complete	VERB
fbem-22225	31	45	so	so	SCONJ
fbem-22225	31	46	as	as	SCONJ
fbem-22225	31	47	to	to	PART
fbem-22225	31	48	form	form	VERB
fbem-22225	31	49	constraints	constraint	NOUN
fbem-22225	31	50	to	to	PART
fbem-22225	31	51	prevent	prevent	VERB
fbem-22225	31	52	mistakes	mistake	NOUN
fbem-22225	31	53	and	and	CCONJ
fbem-22225	31	54	correct	correct	ADJ
fbem-22225	31	55	abuses	abuse	NOUN
fbem-22225	31	56	.	.	PUNCT
fbem-22225	32	1	and	and	CCONJ
fbem-22225	32	2	establish	establish	VERB
fbem-22225	32	3	the	the	DET
fbem-22225	32	4	supervision	supervision	NOUN
fbem-22225	32	5	and	and	CCONJ
fbem-22225	32	6	inspection	inspection	NOUN
fbem-22225	32	7	of	of	ADP
fbem-22225	32	8	the	the	DET
fbem-22225	32	9	monetary	monetary	ADJ
fbem-22225	32	10	fund	fund	NOUN
fbem-22225	32	11	business	business	NOUN
fbem-22225	32	12	,	,	PUNCT
fbem-22225	32	13	analyze	analyze	VERB
fbem-22225	32	14	the	the	DET
fbem-22225	32	15	existing	exist	VERB
fbem-22225	32	16	problems	problem	NOUN
fbem-22225	32	17	,	,	PUNCT
fbem-22225	32	18	find	find	VERB
fbem-22225	32	19	out	out	ADP
fbem-22225	32	20	the	the	DET
fbem-22225	32	21	root	root	NOUN
fbem-22225	32	22	cause	cause	NOUN
fbem-22225	32	23	of	of	ADP
fbem-22225	32	24	the	the	DET
fbem-22225	32	25	problems	problem	NOUN
fbem-22225	32	26	,	,	PUNCT
fbem-22225	32	27	and	and	CCONJ
fbem-22225	32	28	rectify	rectify	VERB
fbem-22225	32	29	it	it	PRON
fbem-22225	32	30	,	,	PUNCT
fbem-22225	32	31	and	and	CCONJ
fbem-22225	32	32	put	put	VERB
fbem-22225	32	33	forward	forward	ADP
fbem-22225	32	34	the	the	DET
fbem-22225	32	35	corresponding	correspond	VERB
fbem-22225	32	36	improvement	improvement	NOUN
fbem-22225	32	37	measures	measure	NOUN
fbem-22225	32	38	.	.	PUNCT
fbem-22225	33	1	in	in	ADP
fbem-22225	33	2	these	these	DET
fbem-22225	33	3	aspects	aspect	NOUN
fbem-22225	33	4	,	,	PUNCT
fbem-22225	33	5	the	the	DET
fbem-22225	33	6	foreign	foreign	ADJ
fbem-22225	33	7	theoretical	theoretical	ADJ
fbem-22225	33	8	circles	circle	NOUN
fbem-22225	33	9	have	have	AUX
fbem-22225	33	10	carried	carry	VERB
fbem-22225	33	11	out	out	ADP
fbem-22225	33	12	research	research	NOUN
fbem-22225	33	13	on	on	ADP
fbem-22225	33	14	the	the	DET
fbem-22225	33	15	internal	internal	ADJ
fbem-22225	33	16	control	control	NOUN
fbem-22225	33	17	of	of	ADP
fbem-22225	33	18	monetary	monetary	ADJ
fbem-22225	33	19	funds	fund	NOUN
fbem-22225	33	20	,	,	PUNCT
fbem-22225	33	21	the	the	DET
fbem-22225	33	22	specific	specific	ADJ
fbem-22225	33	23	contents	content	NOUN
fbem-22225	33	24	include	include	VERB
fbem-22225	33	25	:	:	PUNCT
fbem-22225	33	26	the	the	DET
fbem-22225	33	27	effectiveness	effectiveness	NOUN
fbem-22225	33	28	of	of	ADP
fbem-22225	33	29	internal	internal	ADJ
fbem-22225	33	30	control	control	NOUN
fbem-22225	33	31	and	and	CCONJ
fbem-22225	33	32	risk	risk	NOUN
fbem-22225	33	33	fraud	fraud	NOUN
fbem-22225	33	34	,	,	PUNCT
fbem-22225	33	35	the	the	DET
fbem-22225	33	36	reliability	reliability	NOUN
fbem-22225	33	37	[	[	X
fbem-22225	33	38	12	12	NUM
fbem-22225	33	39	]	]	PUNCT
fbem-22225	33	40	of	of	ADP
fbem-22225	33	41	financial	financial	ADJ
fbem-22225	33	42	reports	report	NOUN
fbem-22225	33	43	.	.	PUNCT
fbem-22225	34	1	these	these	DET
fbem-22225	34	2	46	46	NUM
fbem-22225	34	3	research	research	NOUN
fbem-22225	34	4	results	result	NOUN
fbem-22225	34	5	on	on	ADP
fbem-22225	34	6	the	the	DET
fbem-22225	34	7	internal	internal	ADJ
fbem-22225	34	8	control	control	NOUN
fbem-22225	34	9	of	of	ADP
fbem-22225	34	10	monetary	monetary	ADJ
fbem-22225	34	11	funds	fund	NOUN
fbem-22225	34	12	have	have	AUX
fbem-22225	34	13	provided	provide	VERB
fbem-22225	34	14	a	a	DET
fbem-22225	34	15	lot	lot	NOUN
fbem-22225	34	16	of	of	ADP
fbem-22225	34	17	relevant	relevant	ADJ
fbem-22225	34	18	theories	theory	NOUN
fbem-22225	34	19	and	and	CCONJ
fbem-22225	34	20	have	have	AUX
fbem-22225	34	21	been	be	AUX
fbem-22225	34	22	widely	widely	ADV
fbem-22225	34	23	used	use	VERB
fbem-22225	34	24	.	.	PUNCT
fbem-22225	35	1	domestic	domestic	ADJ
fbem-22225	35	2	scholars	scholar	NOUN
fbem-22225	35	3	'	'	PART
fbem-22225	35	4	research	research	NOUN
fbem-22225	35	5	on	on	ADP
fbem-22225	35	6	internal	internal	ADJ
fbem-22225	35	7	control	control	NOUN
fbem-22225	35	8	of	of	ADP
fbem-22225	35	9	monetary	monetary	ADJ
fbem-22225	35	10	funds	fund	NOUN
fbem-22225	35	11	can	can	AUX
fbem-22225	35	12	be	be	AUX
fbem-22225	35	13	roughly	roughly	ADV
fbem-22225	35	14	summarized	summarize	VERB
fbem-22225	35	15	as	as	SCONJ
fbem-22225	35	16	follows	follow	VERB
fbem-22225	35	17	:	:	PUNCT
fbem-22225	35	18	overview	overview	NOUN
fbem-22225	35	19	and	and	CCONJ
fbem-22225	35	20	objectives	objective	NOUN
fbem-22225	35	21	,	,	PUNCT
fbem-22225	35	22	content	content	NOUN
fbem-22225	35	23	,	,	PUNCT
fbem-22225	35	24	existing	exist	VERB
fbem-22225	35	25	deficiencies	deficiency	NOUN
fbem-22225	35	26	,	,	PUNCT
fbem-22225	35	27	optimization	optimization	NOUN
fbem-22225	35	28	countermeasures	countermeasure	NOUN
fbem-22225	35	29	,	,	PUNCT
fbem-22225	35	30	all	all	PRON
fbem-22225	35	31	of	of	ADP
fbem-22225	35	32	which	which	PRON
fbem-22225	35	33	provide	provide	VERB
fbem-22225	35	34	a	a	DET
fbem-22225	35	35	certain	certain	ADJ
fbem-22225	35	36	theoretical	theoretical	ADJ
fbem-22225	35	37	basis	basis	NOUN
fbem-22225	36	1	[	[	X
fbem-22225	36	2	13	13	NUM
fbem-22225	36	3	-	-	SYM
fbem-22225	36	4	14	14	NUM
fbem-22225	36	5	]	]	PUNCT
fbem-22225	36	6	for	for	ADP
fbem-22225	36	7	improving	improve	VERB
fbem-22225	36	8	the	the	DET
fbem-22225	36	9	level	level	NOUN
fbem-22225	36	10	of	of	ADP
fbem-22225	36	11	internal	internal	ADJ
fbem-22225	36	12	control	control	NOUN
fbem-22225	36	13	of	of	ADP
fbem-22225	36	14	enterprise	enterprise	NOUN
fbem-22225	36	15	monetary	monetary	ADJ
fbem-22225	36	16	funds	fund	NOUN
fbem-22225	36	17	.	.	PUNCT
fbem-22225	37	1	however	however	ADV
fbem-22225	37	2	,	,	PUNCT
fbem-22225	37	3	at	at	ADP
fbem-22225	37	4	present	present	ADJ
fbem-22225	37	5	,	,	PUNCT
fbem-22225	37	6	most	most	ADJ
fbem-22225	37	7	of	of	ADP
fbem-22225	37	8	the	the	DET
fbem-22225	37	9	research	research	NOUN
fbem-22225	37	10	on	on	ADP
fbem-22225	37	11	monetary	monetary	ADJ
fbem-22225	37	12	fund	fund	NOUN
fbem-22225	37	13	internal	internal	ADJ
fbem-22225	37	14	control	control	PROPN
fbem-22225	37	15	still	still	ADV
fbem-22225	37	16	stays	stay	VERB
fbem-22225	37	17	at	at	ADP
fbem-22225	37	18	the	the	DET
fbem-22225	37	19	theoretical	theoretical	ADJ
fbem-22225	37	20	level	level	NOUN
fbem-22225	37	21	,	,	PUNCT
fbem-22225	37	22	and	and	CCONJ
fbem-22225	37	23	the	the	DET
fbem-22225	37	24	most	most	ADV
fbem-22225	37	25	important	important	ADJ
fbem-22225	37	26	reason	reason	NOUN
fbem-22225	37	27	leading	lead	VERB
fbem-22225	37	28	to	to	ADP
fbem-22225	37	29	the	the	DET
fbem-22225	37	30	lack	lack	NOUN
fbem-22225	37	31	of	of	ADP
fbem-22225	37	32	enterprise	enterprise	NOUN
fbem-22225	37	33	funds	fund	NOUN
fbem-22225	37	34	is	be	AUX
fbem-22225	37	35	the	the	DET
fbem-22225	37	36	lack	lack	NOUN
fbem-22225	37	37	of	of	ADP
fbem-22225	37	38	effective	effective	ADJ
fbem-22225	37	39	internal	internal	ADJ
fbem-22225	37	40	control	control	NOUN
fbem-22225	37	41	.	.	PUNCT
fbem-22225	38	1	zou	zou	NOUN
fbem-22225	38	2	yeqing	yeqe	VERB
fbem-22225	38	3	(	(	PUNCT
fbem-22225	38	4	2021	2021	NUM
fbem-22225	38	5	)	)	PUNCT
fbem-22225	39	1	[	[	X
fbem-22225	39	2	15	15	NUM
fbem-22225	39	3	]	]	PUNCT
fbem-22225	39	4	believes	believe	VERB
fbem-22225	39	5	that	that	SCONJ
fbem-22225	39	6	in	in	ADP
fbem-22225	39	7	order	order	NOUN
fbem-22225	39	8	to	to	PART
fbem-22225	39	9	fundamentally	fundamentally	ADV
fbem-22225	39	10	solve	solve	VERB
fbem-22225	39	11	the	the	DET
fbem-22225	39	12	problem	problem	NOUN
fbem-22225	39	13	of	of	ADP
fbem-22225	39	14	internal	internal	ADJ
fbem-22225	39	15	control	control	NOUN
fbem-22225	39	16	of	of	ADP
fbem-22225	39	17	monetary	monetary	ADJ
fbem-22225	39	18	funds	fund	NOUN
fbem-22225	39	19	,	,	PUNCT
fbem-22225	39	20	it	it	PRON
fbem-22225	39	21	is	be	AUX
fbem-22225	39	22	necessary	necessary	ADJ
fbem-22225	39	23	to	to	PART
fbem-22225	39	24	start	start	VERB
fbem-22225	39	25	with	with	ADP
fbem-22225	39	26	internal	internal	ADJ
fbem-22225	39	27	control	control	NOUN
fbem-22225	39	28	and	and	CCONJ
fbem-22225	39	29	improve	improve	VERB
fbem-22225	39	30	the	the	DET
fbem-22225	39	31	comprehensive	comprehensive	ADJ
fbem-22225	39	32	quality	quality	NOUN
fbem-22225	39	33	of	of	ADP
fbem-22225	39	34	financial	financial	ADJ
fbem-22225	39	35	practitioners	practitioner	NOUN
fbem-22225	39	36	.	.	PUNCT
fbem-22225	40	1	enterprises	enterprise	NOUN
fbem-22225	40	2	should	should	AUX
fbem-22225	40	3	increase	increase	VERB
fbem-22225	40	4	the	the	DET
fbem-22225	40	5	training	training	NOUN
fbem-22225	40	6	for	for	ADP
fbem-22225	40	7	the	the	DET
fbem-22225	40	8	ideological	ideological	ADJ
fbem-22225	40	9	and	and	CCONJ
fbem-22225	40	10	moral	moral	ADJ
fbem-22225	40	11	construction	construction	NOUN
fbem-22225	40	12	of	of	ADP
fbem-22225	40	13	financial	financial	ADJ
fbem-22225	40	14	personnel	personnel	NOUN
fbem-22225	40	15	.	.	PUNCT
fbem-22225	41	1	it	it	PRON
fbem-22225	41	2	is	be	AUX
fbem-22225	41	3	precisely	precisely	ADV
fbem-22225	41	4	because	because	SCONJ
fbem-22225	41	5	of	of	ADP
fbem-22225	41	6	the	the	DET
fbem-22225	41	7	integrity	integrity	NOUN
fbem-22225	41	8	and	and	CCONJ
fbem-22225	41	9	discipline	discipline	NOUN
fbem-22225	41	10	of	of	ADP
fbem-22225	41	11	accounting	accounting	NOUN
fbem-22225	41	12	personnel	personnel	NOUN
fbem-22225	41	13	that	that	PRON
fbem-22225	41	14	the	the	DET
fbem-22225	41	15	internal	internal	ADJ
fbem-22225	41	16	control	control	NOUN
fbem-22225	41	17	of	of	ADP
fbem-22225	41	18	monetary	monetary	ADJ
fbem-22225	41	19	capital	capital	NOUN
fbem-22225	41	20	of	of	ADP
fbem-22225	41	21	the	the	DET
fbem-22225	41	22	company	company	NOUN
fbem-22225	41	23	can	can	AUX
fbem-22225	41	24	be	be	AUX
fbem-22225	41	25	effectively	effectively	ADV
fbem-22225	41	26	carried	carry	VERB
fbem-22225	41	27	out	out	ADP
fbem-22225	41	28	.	.	PUNCT
fbem-22225	42	1	in	in	ADP
fbem-22225	42	2	addition	addition	NOUN
fbem-22225	42	3	,	,	PUNCT
fbem-22225	42	4	many	many	ADJ
fbem-22225	42	5	enterprises	enterprise	NOUN
fbem-22225	42	6	only	only	ADV
fbem-22225	42	7	copy	copy	VERB
fbem-22225	42	8	the	the	DET
fbem-22225	42	9	existing	exist	VERB
fbem-22225	42	10	relevant	relevant	ADJ
fbem-22225	42	11	laws	law	NOUN
fbem-22225	42	12	and	and	CCONJ
fbem-22225	42	13	regulations	regulation	NOUN
fbem-22225	42	14	,	,	PUNCT
fbem-22225	42	15	or	or	CCONJ
fbem-22225	42	16	the	the	DET
fbem-22225	42	17	internal	internal	ADJ
fbem-22225	42	18	control	control	NOUN
fbem-22225	42	19	system	system	NOUN
fbem-22225	42	20	of	of	ADP
fbem-22225	42	21	enterprises	enterprise	NOUN
fbem-22225	42	22	,	,	PUNCT
fbem-22225	42	23	but	but	CCONJ
fbem-22225	42	24	not	not	PART
fbem-22225	42	25	based	base	VERB
fbem-22225	42	26	on	on	ADP
fbem-22225	42	27	the	the	DET
fbem-22225	42	28	actual	actual	ADJ
fbem-22225	42	29	situation	situation	NOUN
fbem-22225	42	30	of	of	ADP
fbem-22225	42	31	enterprises	enterprise	NOUN
fbem-22225	42	32	,	,	PUNCT
fbem-22225	42	33	to	to	PART
fbem-22225	42	34	build	build	VERB
fbem-22225	42	35	a	a	DET
fbem-22225	42	36	set	set	NOUN
fbem-22225	42	37	of	of	ADP
fbem-22225	42	38	internal	internal	ADJ
fbem-22225	42	39	control	control	NOUN
fbem-22225	42	40	system	system	NOUN
fbem-22225	42	41	suitable	suitable	ADJ
fbem-22225	42	42	for	for	ADP
fbem-22225	42	43	their	their	PRON
fbem-22225	42	44	own	own	ADJ
fbem-22225	42	45	business	business	NOUN
fbem-22225	42	46	characteristics	characteristic	NOUN
fbem-22225	42	47	.	.	PUNCT
fbem-22225	43	1	according	accord	VERB
fbem-22225	43	2	to	to	ADP
fbem-22225	43	3	the	the	DET
fbem-22225	43	4	previous	previous	ADJ
fbem-22225	43	5	relevant	relevant	ADJ
fbem-22225	43	6	research	research	NOUN
fbem-22225	43	7	theories	theory	NOUN
fbem-22225	43	8	at	at	ADP
fbem-22225	43	9	home	home	NOUN
fbem-22225	43	10	and	and	CCONJ
fbem-22225	43	11	abroad	abroad	ADV
fbem-22225	43	12	,	,	PUNCT
fbem-22225	43	13	this	this	DET
fbem-22225	43	14	paper	paper	NOUN
fbem-22225	43	15	studies	study	VERB
fbem-22225	43	16	the	the	DET
fbem-22225	43	17	internal	internal	ADJ
fbem-22225	43	18	control	control	NOUN
fbem-22225	43	19	of	of	ADP
fbem-22225	43	20	monetary	monetary	ADJ
fbem-22225	43	21	funds	fund	NOUN
fbem-22225	43	22	of	of	ADP
fbem-22225	43	23	a	a	DET
fbem-22225	43	24	company	company	NOUN
fbem-22225	43	25	to	to	PART
fbem-22225	43	26	find	find	VERB
fbem-22225	43	27	out	out	ADP
fbem-22225	43	28	its	its	PRON
fbem-22225	43	29	internal	internal	ADJ
fbem-22225	43	30	control	control	NOUN
fbem-22225	43	31	problems	problem	NOUN
fbem-22225	43	32	,	,	PUNCT
fbem-22225	43	33	and	and	CCONJ
fbem-22225	43	34	puts	put	VERB
fbem-22225	43	35	forward	forward	ADV
fbem-22225	43	36	corresponding	correspond	VERB
fbem-22225	43	37	countermeasures	countermeasure	NOUN
fbem-22225	43	38	to	to	PART
fbem-22225	43	39	promote	promote	VERB
fbem-22225	43	40	the	the	DET
fbem-22225	43	41	better	well	ADJ
fbem-22225	43	42	development	development	NOUN
fbem-22225	43	43	of	of	ADP
fbem-22225	43	44	the	the	DET
fbem-22225	43	45	enterprise	enterprise	NOUN
fbem-22225	43	46	.	.	PUNCT
fbem-22225	44	1	figure	figure	NOUN
fbem-22225	44	2	1	1	NUM
fbem-22225	44	3	.	.	PUNCT
fbem-22225	45	1	technology	technology	NOUN
fbem-22225	45	2	roadmap	roadmap	NOUN
fbem-22225	45	3	2	2	NUM
fbem-22225	45	4	.	.	PUNCT
fbem-22225	45	5	empirical	empirical	ADJ
fbem-22225	45	6	study	study	NOUN
fbem-22225	45	7	2.1	2.1	NUM
fbem-22225	45	8	.	.	PUNCT
fbem-22225	46	1	internal	internal	ADJ
fbem-22225	46	2	control	control	NOUN
fbem-22225	46	3	status	status	NOUN
fbem-22225	46	4	of	of	ADP
fbem-22225	46	5	monetary	monetary	ADJ
fbem-22225	46	6	funds	fund	NOUN
fbem-22225	46	7	in	in	ADP
fbem-22225	46	8	company	company	NOUN
fbem-22225	46	9	a	a	DET
fbem-22225	46	10	the	the	DET
fbem-22225	46	11	monetary	monetary	ADJ
fbem-22225	46	12	funds	fund	NOUN
fbem-22225	46	13	of	of	ADP
fbem-22225	46	14	company	company	NOUN
fbem-22225	46	15	a	a	PRON
fbem-22225	46	16	mainly	mainly	ADV
fbem-22225	46	17	include	include	VERB
fbem-22225	46	18	cash	cash	NOUN
fbem-22225	46	19	on	on	ADP
fbem-22225	46	20	hand	hand	NOUN
fbem-22225	46	21	,	,	PUNCT
fbem-22225	46	22	bank	bank	NOUN
fbem-22225	46	23	deposits	deposit	NOUN
fbem-22225	46	24	,	,	PUNCT
fbem-22225	46	25	and	and	CCONJ
fbem-22225	46	26	other	other	ADJ
fbem-22225	46	27	monetary	monetary	ADJ
fbem-22225	46	28	funds	fund	NOUN
fbem-22225	46	29	.	.	PUNCT
fbem-22225	47	1	according	accord	VERB
fbem-22225	47	2	to	to	ADP
fbem-22225	47	3	the	the	DET
fbem-22225	47	4	company	company	NOUN
fbem-22225	47	5	's	's	PART
fbem-22225	47	6	reports	report	NOUN
fbem-22225	47	7	from	from	ADP
fbem-22225	47	8	2020	2020	NUM
fbem-22225	47	9	to	to	ADP
fbem-22225	47	10	2023	2023	NUM
fbem-22225	47	11	,	,	PUNCT
fbem-22225	47	12	the	the	DET
fbem-22225	47	13	monetary	monetary	ADJ
fbem-22225	47	14	funds	fund	NOUN
fbem-22225	47	15	at	at	ADP
fbem-22225	47	16	the	the	DET
fbem-22225	47	17	end	end	NOUN
fbem-22225	47	18	of	of	ADP
fbem-22225	47	19	each	each	DET
fbem-22225	47	20	year	year	NOUN
fbem-22225	47	21	from	from	ADP
fbem-22225	47	22	2021	2021	NUM
fbem-22225	47	23	to	to	ADP
fbem-22225	47	24	2023	2023	NUM
fbem-22225	47	25	were	be	AUX
fbem-22225	47	26	2,582,390.4	2,582,390.4	NUM
fbem-22225	47	27	yuan	yuan	NOUN
fbem-22225	47	28	,	,	PUNCT
fbem-22225	47	29	2,659,862.18	2,659,862.18	NUM
fbem-22225	47	30	yuan	yuan	NOUN
fbem-22225	47	31	,	,	PUNCT
fbem-22225	47	32	2,258,843.25	2,258,843.25	NUM
fbem-22225	47	33	yuan	yuan	NOUN
fbem-22225	47	34	,	,	PUNCT
fbem-22225	47	35	and	and	CCONJ
fbem-22225	47	36	4,180,781.81	4,180,781.81	NUM
fbem-22225	47	37	yuan	yuan	NOUN
fbem-22225	47	38	respectively	respectively	ADV
fbem-22225	47	39	.	.	PUNCT
fbem-22225	48	1	these	these	DET
fbem-22225	48	2	funds	fund	NOUN
fbem-22225	48	3	accounted	account	VERB
fbem-22225	48	4	for	for	ADP
fbem-22225	48	5	51.87	51.87	NUM
fbem-22225	48	6	%	%	NOUN
fbem-22225	48	7	,	,	PUNCT
fbem-22225	48	8	49.99	49.99	NUM
fbem-22225	48	9	%	%	NOUN
fbem-22225	48	10	,	,	PUNCT
fbem-22225	48	11	47.91	47.91	NUM
fbem-22225	48	12	%	%	NOUN
fbem-22225	48	13	,	,	PUNCT
fbem-22225	48	14	and	and	CCONJ
fbem-22225	48	15	64.81	64.81	NUM
fbem-22225	48	16	%	%	NOUN
fbem-22225	48	17	of	of	ADP
fbem-22225	48	18	the	the	DET
fbem-22225	48	19	total	total	ADJ
fbem-22225	48	20	assets	asset	NOUN
fbem-22225	48	21	,	,	PUNCT
fbem-22225	48	22	respectively	respectively	ADV
fbem-22225	48	23	.	.	PUNCT
fbem-22225	49	1	this	this	DET
fbem-22225	49	2	data	datum	NOUN
fbem-22225	49	3	indicates	indicate	VERB
fbem-22225	49	4	that	that	SCONJ
fbem-22225	49	5	as	as	SCONJ
fbem-22225	49	6	the	the	DET
fbem-22225	49	7	company	company	NOUN
fbem-22225	49	8	develops	develop	VERB
fbem-22225	49	9	,	,	PUNCT
fbem-22225	49	10	its	its	PRON
fbem-22225	49	11	monetary	monetary	ADJ
fbem-22225	49	12	funds	fund	NOUN
fbem-22225	49	13	have	have	AUX
fbem-22225	49	14	been	be	AUX
fbem-22225	49	15	increasing	increase	VERB
fbem-22225	49	16	.	.	PUNCT
fbem-22225	50	1	however	however	ADV
fbem-22225	50	2	,	,	PUNCT
fbem-22225	50	3	due	due	ADP
fbem-22225	50	4	to	to	ADP
fbem-22225	50	5	the	the	DET
fbem-22225	50	6	large	large	ADJ
fbem-22225	50	7	proportion	proportion	NOUN
fbem-22225	50	8	of	of	ADP
fbem-22225	50	9	these	these	DET
fbem-22225	50	10	funds	fund	NOUN
fbem-22225	50	11	,	,	PUNCT
fbem-22225	50	12	there	there	PRON
fbem-22225	50	13	was	be	VERB
fbem-22225	50	14	an	an	DET
fbem-22225	50	15	excessive	excessive	ADJ
fbem-22225	50	16	amount	amount	NOUN
fbem-22225	50	17	of	of	ADP
fbem-22225	50	18	cash	cash	NOUN
fbem-22225	50	19	and	and	CCONJ
fbem-22225	50	20	bank	bank	NOUN
fbem-22225	50	21	deposits	deposit	NOUN
fbem-22225	50	22	.	.	PUNCT
fbem-22225	51	1	in	in	ADP
fbem-22225	51	2	2023	2023	NUM
fbem-22225	51	3	,	,	PUNCT
fbem-22225	51	4	the	the	DET
fbem-22225	51	5	liquidity	liquidity	NOUN
fbem-22225	51	6	of	of	ADP
fbem-22225	51	7	funds	fund	NOUN
fbem-22225	51	8	was	be	AUX
fbem-22225	51	9	particularly	particularly	ADV
fbem-22225	51	10	abundant	abundant	ADJ
fbem-22225	51	11	.	.	PUNCT
fbem-22225	52	1	over	over	ADP
fbem-22225	52	2	these	these	DET
fbem-22225	52	3	three	three	NUM
fbem-22225	52	4	years	year	NOUN
fbem-22225	52	5	,	,	PUNCT
fbem-22225	52	6	the	the	DET
fbem-22225	52	7	company	company	NOUN
fbem-22225	52	8	did	do	AUX
fbem-22225	52	9	not	not	PART
fbem-22225	52	10	make	make	VERB
fbem-22225	52	11	adequate	adequate	ADJ
fbem-22225	52	12	preparations	preparation	NOUN
fbem-22225	52	13	for	for	ADP
fbem-22225	52	14	the	the	DET
fbem-22225	52	15	use	use	NOUN
fbem-22225	52	16	of	of	ADP
fbem-22225	52	17	its	its	PRON
fbem-22225	52	18	monetary	monetary	ADJ
fbem-22225	52	19	funds	fund	NOUN
fbem-22225	52	20	,	,	PUNCT
fbem-22225	52	21	which	which	PRON
fbem-22225	52	22	resulted	result	VERB
fbem-22225	52	23	in	in	ADP
fbem-22225	52	24	increased	increase	VERB
fbem-22225	52	25	efficiency	efficiency	NOUN
fbem-22225	52	26	in	in	ADP
fbem-22225	52	27	the	the	DET
fbem-22225	52	28	utilization	utilization	NOUN
fbem-22225	52	29	of	of	ADP
fbem-22225	52	30	these	these	DET
fbem-22225	52	31	funds	fund	NOUN
fbem-22225	52	32	.	.	PUNCT
fbem-22225	53	1	47	47	NUM
fbem-22225	53	2	table	table	NOUN
fbem-22225	53	3	2	2	NUM
fbem-22225	53	4	-	-	SYM
fbem-22225	53	5	1	1	NUM
fbem-22225	53	6	.	.	PUNCT
fbem-22225	53	7	monetary	monetary	ADJ
fbem-22225	53	8	funds	fund	NOUN
fbem-22225	53	9	from	from	ADP
fbem-22225	53	10	2020	2020	NUM
fbem-22225	53	11	to	to	ADP
fbem-22225	53	12	2023	2023	NUM
fbem-22225	53	13	unit	unit	NOUN
fbem-22225	53	14	:	:	PUNCT
fbem-22225	53	15	yuan	yuan	NOUN
fbem-22225	53	16	subjects	subject	NOUN
fbem-22225	53	17	2020	2020	NUM
fbem-22225	53	18	2021	2021	NUM
fbem-22225	53	19	2022	2022	NUM
fbem-22225	53	20	2023	2023	NUM
fbem-22225	53	21	cash	cash	NOUN
fbem-22225	53	22	on	on	ADP
fbem-22225	53	23	hand	hand	NOUN
fbem-22225	53	24	51647.77	51647.77	NUM
fbem-22225	53	25	53197.2	53197.2	NUM
fbem-22225	53	26	33882.7	33882.7	NUM
fbem-22225	53	27	104519.5	104519.5	NUM
fbem-22225	53	28	bank	bank	NOUN
fbem-22225	53	29	deposits	deposit	VERB
fbem-22225	53	30	2530742.7	2530742.7	NUM
fbem-22225	53	31	260664.98	260664.98	NUM
fbem-22225	53	32	2224960.55	2224960.55	NUM
fbem-22225	53	33	4076262.31	4076262.31	NUM
fbem-22225	53	34	funds	fund	NOUN
fbem-22225	53	35	in	in	ADP
fbem-22225	53	36	other	other	ADJ
fbem-22225	53	37	currencies	currency	NOUN
fbem-22225	53	38	total	total	VERB
fbem-22225	53	39	2582390.47	2582390.47	NUM
fbem-22225	53	40	2659862.18	2659862.18	NUM
fbem-22225	53	41	2258843.25	2258843.25	NUM
fbem-22225	53	42	4180781.81	4180781.81	NUM
fbem-22225	53	43	as	as	SCONJ
fbem-22225	53	44	shown	show	VERB
fbem-22225	53	45	in	in	ADP
fbem-22225	53	46	table	table	NOUN
fbem-22225	53	47	2	2	NUM
fbem-22225	53	48	-	-	SYM
fbem-22225	53	49	1	1	NUM
fbem-22225	53	50	,	,	PUNCT
fbem-22225	53	51	over	over	ADP
fbem-22225	53	52	the	the	DET
fbem-22225	53	53	recent	recent	ADJ
fbem-22225	53	54	three	three	NUM
fbem-22225	53	55	years	year	NOUN
fbem-22225	53	56	,	,	PUNCT
fbem-22225	53	57	the	the	DET
fbem-22225	53	58	annual	annual	ADJ
fbem-22225	53	59	bank	bank	NOUN
fbem-22225	53	60	deposit	deposit	NOUN
fbem-22225	53	61	balances	balance	NOUN
fbem-22225	53	62	of	of	ADP
fbem-22225	53	63	company	company	NOUN
fbem-22225	53	64	a	a	PRON
fbem-22225	53	65	have	have	AUX
fbem-22225	53	66	been	be	AUX
fbem-22225	53	67	consistently	consistently	ADV
fbem-22225	53	68	increasing	increase	VERB
fbem-22225	53	69	.	.	PUNCT
fbem-22225	54	1	by	by	ADP
fbem-22225	54	2	2023	2023	NUM
fbem-22225	54	3	,	,	PUNCT
fbem-22225	54	4	the	the	DET
fbem-22225	54	5	amount	amount	NOUN
fbem-22225	54	6	reached	reach	VERB
fbem-22225	54	7	4.07	4.07	NUM
fbem-22225	54	8	million	million	NUM
fbem-22225	54	9	yuan	yuan	NOUN
fbem-22225	54	10	.	.	PUNCT
fbem-22225	55	1	however	however	ADV
fbem-22225	55	2	,	,	PUNCT
fbem-22225	55	3	the	the	DET
fbem-22225	55	4	company	company	NOUN
fbem-22225	55	5	has	have	AUX
fbem-22225	55	6	not	not	PART
fbem-22225	55	7	allocated	allocate	VERB
fbem-22225	55	8	these	these	DET
fbem-22225	55	9	excess	excess	ADJ
fbem-22225	55	10	bank	bank	NOUN
fbem-22225	55	11	deposits	deposit	NOUN
fbem-22225	55	12	towards	towards	ADP
fbem-22225	55	13	financial	financial	ADJ
fbem-22225	55	14	management	management	NOUN
fbem-22225	55	15	or	or	CCONJ
fbem-22225	55	16	investment	investment	NOUN
fbem-22225	55	17	endeavors	endeavor	NOUN
fbem-22225	55	18	.	.	PUNCT
fbem-22225	56	1	this	this	PRON
fbem-22225	56	2	indicates	indicate	VERB
fbem-22225	56	3	that	that	SCONJ
fbem-22225	56	4	company	company	NOUN
fbem-22225	56	5	a	a	PRON
fbem-22225	56	6	's	's	PART
fbem-22225	56	7	flexibility	flexibility	NOUN
fbem-22225	56	8	in	in	ADP
fbem-22225	56	9	efficiently	efficiently	ADV
fbem-22225	56	10	utilizing	utilize	VERB
fbem-22225	56	11	monetary	monetary	ADJ
fbem-22225	56	12	funds	fund	NOUN
fbem-22225	56	13	and	and	CCONJ
fbem-22225	56	14	creating	create	VERB
fbem-22225	56	15	value	value	NOUN
fbem-22225	56	16	is	be	AUX
fbem-22225	56	17	somewhat	somewhat	ADV
fbem-22225	56	18	limited	limited	ADJ
fbem-22225	56	19	.	.	PUNCT
fbem-22225	57	1	table	table	NOUN
fbem-22225	57	2	2	2	NUM
fbem-22225	57	3	-	-	SYM
fbem-22225	57	4	2	2	NUM
fbem-22225	57	5	.	.	PUNCT
fbem-22225	57	6	breakdown	breakdown	NOUN
fbem-22225	57	7	of	of	ADP
fbem-22225	57	8	major	major	ADJ
fbem-22225	57	9	asset	asset	NOUN
fbem-22225	57	10	accounts	account	NOUN
fbem-22225	57	11	unit	unit	NOUN
fbem-22225	57	12	:	:	PUNCT
fbem-22225	57	13	yuan	yuan	NOUN
fbem-22225	57	14	subjects	subject	NOUN
fbem-22225	57	15	2020	2020	NUM
fbem-22225	57	16	2021	2021	NUM
fbem-22225	57	17	2022	2022	NUM
fbem-22225	57	18	2023	2023	NUM
fbem-22225	57	19	liquid	liquid	ADJ
fbem-22225	57	20	asset	asset	NOUN
fbem-22225	57	21	:	:	PUNCT
fbem-22225	57	22	monetary	monetary	ADJ
fbem-22225	57	23	funds	fund	NOUN
fbem-22225	57	24	2582390.47	2582390.47	NUM
fbem-22225	57	25	2659862.18	2659862.18	NUM
fbem-22225	57	26	2258843.25	2258843.25	NUM
fbem-22225	57	27	4180781.81	4180781.81	NUM
fbem-22225	57	28	accounts	account	VERB
fbem-22225	57	29	receivable	receivable	ADJ
fbem-22225	57	30	2366096.52	2366096.52	NUM
fbem-22225	57	31	2628996.10	2628996.10	NUM
fbem-22225	57	32	1324279.60	1324279.60	NUM
fbem-22225	57	33	2014240.10	2014240.10	NUM
fbem-22225	57	34	stocks	stock	NOUN
fbem-22225	57	35	1122636.57	1122636.57	NUM
fbem-22225	57	36	42150.00	42150.00	NUM
fbem-22225	57	37	total	total	ADJ
fbem-22225	57	38	current	current	ADJ
fbem-22225	57	39	assets	asset	NOUN
fbem-22225	57	40	4974680.79	4974680.79	NUM
fbem-22225	57	41	5316430.61	5316430.61	NUM
fbem-22225	57	42	4711204.77	4711204.77	NUM
fbem-22225	57	43	6293918.22	6293918.22	NUM
fbem-22225	57	44	total	total	ADJ
fbem-22225	57	45	non	non	ADJ
fbem-22225	57	46	-	-	ADJ
fbem-22225	57	47	current	current	ADJ
fbem-22225	57	48	assets	asset	NOUN
fbem-22225	57	49	3673.152	3673.152	NUM
fbem-22225	57	50	3826.20	3826.20	NUM
fbem-22225	57	51	2578.94	2578.94	NUM
fbem-22225	57	52	2578.94	2578.94	NUM
fbem-22225	57	53	total	total	NOUN
fbem-22225	57	54	4978353.94	4978353.94	NUM
fbem-22225	57	55	5320266.81	5320266.81	NUM
fbem-22225	57	56	4713783.71	4713783.71	NUM
fbem-22225	57	57	6296497.16	6296497.16	NUM
fbem-22225	57	58	table	table	NOUN
fbem-22225	57	59	2	2	NUM
fbem-22225	57	60	-	-	SYM
fbem-22225	57	61	3	3	NUM
fbem-22225	57	62	.	.	PUNCT
fbem-22225	57	63	breakdown	breakdown	NOUN
fbem-22225	57	64	of	of	ADP
fbem-22225	57	65	major	major	ADJ
fbem-22225	57	66	liabilities	liability	NOUN
fbem-22225	57	67	and	and	CCONJ
fbem-22225	57	68	owner	owner	NOUN
fbem-22225	57	69	's	's	PART
fbem-22225	57	70	equity	equity	NOUN
fbem-22225	57	71	unit	unit	NOUN
fbem-22225	57	72	:	:	PUNCT
fbem-22225	57	73	yuan	yuan	NOUN
fbem-22225	57	74	subjects	subject	NOUN
fbem-22225	57	75	2020	2020	NUM
fbem-22225	57	76	2021	2021	NUM
fbem-22225	57	77	2022	2022	NUM
fbem-22225	57	78	2023	2023	NUM
fbem-22225	57	79	current	current	ADJ
fbem-22225	57	80	liabilities	liability	NOUN
fbem-22225	57	81	:	:	PUNCT
fbem-22225	57	82	accounts	account	VERB
fbem-22225	57	83	payable	payable	ADJ
fbem-22225	57	84	2101246.74	2101246.74	NUM
fbem-22225	57	85	1910224.31	1910224.31	NUM
fbem-22225	57	86	685,979.69	685,979.69	NUM
fbem-22225	57	87	2,302,851.06	2,302,851.06	NUM
fbem-22225	57	88	total	total	ADJ
fbem-22225	57	89	current	current	ADJ
fbem-22225	57	90	liabilities	liability	NOUN
fbem-22225	57	91	4509802.5	4509802.5	NUM
fbem-22225	57	92	4421375.00	4421375.00	NUM
fbem-22225	57	93	3,670,313.07	3,670,313.07	NUM
fbem-22225	57	94	5,294,283.27	5,294,283.27	NUM
fbem-22225	57	95	total	total	ADJ
fbem-22225	57	96	liabilities	liability	NOUN
fbem-22225	57	97	4509802.5	4509802.5	NUM
fbem-22225	57	98	4421375.00	4421375.00	NUM
fbem-22225	57	99	3,670,313.07	3,670,313.07	NUM
fbem-22225	57	100	5,294,283.27	5,294,283.27	NUM
fbem-22225	57	101	ownership	ownership	NOUN
fbem-22225	57	102	equity	equity	NOUN
fbem-22225	57	103	:	:	PUNCT
fbem-22225	57	104	ownership	ownership	NOUN
fbem-22225	57	105	equity	equity	NOUN
fbem-22225	57	106	880921.01	880921.01	NUM
fbem-22225	57	107	898891.81	898891.81	NUM
fbem-22225	57	108	1,043,470.64	1,043,470.64	NUM
fbem-22225	57	109	1,002,213.89	1,002,213.89	NUM
fbem-22225	57	110	liabilities	liability	NOUN
fbem-22225	57	111	and	and	CCONJ
fbem-22225	57	112	owner	owner	NOUN
fbem-22225	57	113	's	's	PART
fbem-22225	57	114	equity	equity	NOUN
fbem-22225	57	115	5390723.51	5390723.51	NUM
fbem-22225	57	116	5320266.81	5320266.81	NUM
fbem-22225	57	117	4,713,783.71	4,713,783.71	NUM
fbem-22225	57	118	6,296,497.16	6,296,497.16	NUM
fbem-22225	57	119	table	table	NOUN
fbem-22225	57	120	2	2	NUM
fbem-22225	57	121	-	-	SYM
fbem-22225	57	122	4	4	NUM
fbem-22225	57	123	.	.	PUNCT
fbem-22225	57	124	main	main	ADJ
fbem-22225	57	125	income	income	NOUN
fbem-22225	57	126	statement	statement	NOUN
fbem-22225	57	127	account	account	NOUN
fbem-22225	57	128	details	detail	NOUN
fbem-22225	57	129	unit	unit	NOUN
fbem-22225	57	130	:	:	PUNCT
fbem-22225	57	131	yuan	yuan	NOUN
fbem-22225	57	132	subjects	subject	NOUN
fbem-22225	57	133	:	:	PUNCT
fbem-22225	57	134	2020	2020	NUM
fbem-22225	57	135	2021	2021	NUM
fbem-22225	57	136	2022	2022	NUM
fbem-22225	57	137	2023	2023	NUM
fbem-22225	57	138	operating	operating	NOUN
fbem-22225	57	139	income	income	NOUN
fbem-22225	57	140	5,210,082.62	5,210,082.62	NUM
fbem-22225	57	141	4,855,523.56	4,855,523.56	NUM
fbem-22225	57	142	2,046,511.05	2,046,511.05	NUM
fbem-22225	57	143	3,459,818.57	3,459,818.57	NUM
fbem-22225	57	144	operating	operating	NOUN
fbem-22225	57	145	costs	cost	VERB
fbem-22225	57	146	4,854,456.72	4,854,456.72	NOUN
fbem-22225	57	147	4,083,717.74	4,083,717.74	NUM
fbem-22225	57	148	1,483,191.88	1,483,191.88	NUM
fbem-22225	57	149	2,214,965.61	2,214,965.61	NUM
fbem-22225	57	150	operating	operating	NOUN
fbem-22225	57	151	profit	profit	NOUN
fbem-22225	57	152	51,309.20	51,309.20	NUM
fbem-22225	57	153	65,321.00	65,321.00	NUM
fbem-22225	57	154	36,676.99	36,676.99	NUM
fbem-22225	57	155	111,157.60	111,157.60	NUM
fbem-22225	57	156	total	total	ADJ
fbem-22225	57	157	profit	profit	NOUN
fbem-22225	58	1	51,673.32	51,673.32	NUM
fbem-22225	59	1	65,372.08	65,372.08	NUM
fbem-22225	59	2	48,085.52	48,085.52	NUM
fbem-22225	59	3	111,452.64	111,452.64	NUM
fbem-22225	59	4	net	net	ADJ
fbem-22225	59	5	profit	profit	NOUN
fbem-22225	59	6	47,686.29	47,686.29	NOUN
fbem-22225	59	7	59,742.26	59,742.26	NUM
fbem-22225	59	8	41,256.75	41,256.75	PRON
fbem-22225	59	9	103,322.08	103,322.08	NUM
fbem-22225	59	10	2.2	2.2	NUM
fbem-22225	59	11	.	.	PUNCT
fbem-22225	60	1	analysis	analysis	NOUN
fbem-22225	60	2	of	of	ADP
fbem-22225	60	3	the	the	DET
fbem-22225	60	4	main	main	ADJ
fbem-22225	60	5	financial	financial	ADJ
fbem-22225	60	6	indicators	indicator	NOUN
fbem-22225	60	7	of	of	ADP
fbem-22225	60	8	monetary	monetary	ADJ
fbem-22225	60	9	funds	fund	NOUN
fbem-22225	60	10	table	table	NOUN
fbem-22225	60	11	2	2	NUM
fbem-22225	60	12	-	-	SYM
fbem-22225	60	13	5	5	NUM
fbem-22225	60	14	.	.	PUNCT
fbem-22225	60	15	calculation	calculation	NOUN
fbem-22225	60	16	table	table	NOUN
fbem-22225	60	17	of	of	ADP
fbem-22225	60	18	the	the	DET
fbem-22225	60	19	main	main	ADJ
fbem-22225	60	20	financial	financial	ADJ
fbem-22225	60	21	indicators	indicator	NOUN
fbem-22225	60	22	of	of	ADP
fbem-22225	60	23	monetary	monetary	ADJ
fbem-22225	60	24	funds	fund	NOUN
fbem-22225	60	25	project	project	NOUN
fbem-22225	60	26	2020	2020	NUM
fbem-22225	60	27	2021	2021	NUM
fbem-22225	60	28	2022	2022	NUM
fbem-22225	60	29	2023	2023	NUM
fbem-22225	60	30	2021	2021	NUM
fbem-22225	60	31	2022	2022	NUM
fbem-22225	60	32	2023	2023	NUM
fbem-22225	60	33	operating	operate	VERB
fbem-22225	60	34	margin	margin	NOUN
fbem-22225	60	35	0.98	0.98	NUM
fbem-22225	60	36	%	%	NOUN
fbem-22225	60	37	1.35	1.35	NUM
fbem-22225	60	38	%	%	NOUN
fbem-22225	60	39	1.79	1.79	NUM
fbem-22225	60	40	%	%	NOUN
fbem-22225	60	41	3.21	3.21	NUM
fbem-22225	60	42	%	%	NOUN
fbem-22225	60	43	1.2	1.2	NUM
fbem-22225	60	44	%	%	NOUN
fbem-22225	60	45	2.01	2.01	NUM
fbem-22225	60	46	%	%	NOUN
fbem-22225	60	47	2.99	2.99	NUM
fbem-22225	60	48	%	%	NOUN
fbem-22225	60	49	net	net	ADJ
fbem-22225	60	50	profit	profit	NOUN
fbem-22225	60	51	margin	margin	NOUN
fbem-22225	60	52	on	on	ADP
fbem-22225	60	53	total	total	ADJ
fbem-22225	60	54	assets	asset	NOUN
fbem-22225	60	55	0.95	0.95	NUM
fbem-22225	60	56	%	%	NOUN
fbem-22225	60	57	1.13	1.13	NUM
fbem-22225	60	58	%	%	NOUN
fbem-22225	60	59	0.82	0.82	NUM
fbem-22225	60	60	%	%	NOUN
fbem-22225	60	61	1.88	1.88	NUM
fbem-22225	60	62	%	%	NOUN
fbem-22225	60	63	1.12	1.12	NUM
fbem-22225	60	64	%	%	NOUN
fbem-22225	60	65	0.82	0.82	NUM
fbem-22225	60	66	%	%	NOUN
fbem-22225	60	67	1.88	1.88	NUM
fbem-22225	60	68	%	%	NOUN
fbem-22225	60	69	net	net	ADJ
fbem-22225	60	70	profit	profit	NOUN
fbem-22225	60	71	margin	margin	NOUN
fbem-22225	60	72	on	on	ADP
fbem-22225	60	73	equity	equity	NOUN
fbem-22225	60	74	5	5	NUM
fbem-22225	60	75	%	%	NOUN
fbem-22225	60	76	6.65	6.65	NUM
fbem-22225	60	77	%	%	NOUN
fbem-22225	60	78	3.95	3.95	NUM
fbem-22225	60	79	%	%	NOUN
fbem-22225	60	80	10.31	10.31	NUM
fbem-22225	60	81	%	%	NOUN
fbem-22225	60	82	6.65	6.65	NUM
fbem-22225	60	83	%	%	NOUN
fbem-22225	60	84	3.95	3.95	NUM
fbem-22225	60	85	%	%	NOUN
fbem-22225	60	86	10.31	10.31	NUM
fbem-22225	60	87	%	%	NOUN
fbem-22225	60	88	from	from	ADP
fbem-22225	60	89	table	table	NOUN
fbem-22225	60	90	2	2	NUM
fbem-22225	60	91	-	-	SYM
fbem-22225	60	92	5	5	NUM
fbem-22225	60	93	,	,	PUNCT
fbem-22225	60	94	calculations	calculation	NOUN
fbem-22225	60	95	and	and	CCONJ
fbem-22225	60	96	analyses	analysis	NOUN
fbem-22225	60	97	on	on	ADP
fbem-22225	60	98	sales	sale	NOUN
fbem-22225	60	99	net	net	ADJ
fbem-22225	60	100	profit	profit	NOUN
fbem-22225	60	101	margin	margin	NOUN
fbem-22225	60	102	,	,	PUNCT
fbem-22225	60	103	total	total	ADJ
fbem-22225	60	104	asset	asset	NOUN
fbem-22225	60	105	net	net	ADJ
fbem-22225	60	106	profit	profit	NOUN
fbem-22225	60	107	margin	margin	NOUN
fbem-22225	60	108	,	,	PUNCT
fbem-22225	60	109	equity	equity	NOUN
fbem-22225	60	110	net	net	ADJ
fbem-22225	60	111	profit	profit	NOUN
fbem-22225	60	112	margin	margin	NOUN
fbem-22225	60	113	,	,	PUNCT
fbem-22225	60	114	and	and	CCONJ
fbem-22225	60	115	return	return	VERB
fbem-22225	60	116	on	on	ADP
fbem-22225	60	117	total	total	ADJ
fbem-22225	60	118	assets	asset	NOUN
fbem-22225	60	119	were	be	AUX
fbem-22225	60	120	conducted	conduct	VERB
fbem-22225	60	121	.	.	PUNCT
fbem-22225	61	1	the	the	DET
fbem-22225	61	2	results	result	NOUN
fbem-22225	61	3	reveal	reveal	VERB
fbem-22225	61	4	that	that	SCONJ
fbem-22225	61	5	the	the	DET
fbem-22225	61	6	company	company	NOUN
fbem-22225	61	7	exhibited	exhibit	VERB
fbem-22225	61	8	relatively	relatively	ADV
fbem-22225	61	9	weak	weak	ADJ
fbem-22225	61	10	profitability	profitability	NOUN
fbem-22225	61	11	over	over	ADP
fbem-22225	61	12	the	the	DET
fbem-22225	61	13	past	past	ADJ
fbem-22225	61	14	three	three	NUM
fbem-22225	61	15	years	year	NOUN
fbem-22225	61	16	.	.	PUNCT
fbem-22225	62	1	nevertheless	nevertheless	ADV
fbem-22225	62	2	,	,	PUNCT
fbem-22225	62	3	a	a	DET
fbem-22225	62	4	comparative	comparative	ADJ
fbem-22225	62	5	review	review	NOUN
fbem-22225	62	6	of	of	ADP
fbem-22225	62	7	the	the	DET
fbem-22225	62	8	three	three	NUM
fbem-22225	62	9	-	-	PUNCT
fbem-22225	62	10	year	year	NOUN
fbem-22225	62	11	period	period	NOUN
fbem-22225	62	12	illuminates	illuminate	VERB
fbem-22225	62	13	an	an	DET
fbem-22225	62	14	48	48	NUM
fbem-22225	62	15	uptrend	uptrend	NOUN
fbem-22225	62	16	in	in	ADP
fbem-22225	62	17	all	all	DET
fbem-22225	62	18	metrics	metric	NOUN
fbem-22225	62	19	for	for	ADP
fbem-22225	62	20	2023	2023	NUM
fbem-22225	62	21	.	.	PUNCT
fbem-22225	63	1	specifically	specifically	ADV
fbem-22225	63	2	,	,	PUNCT
fbem-22225	63	3	when	when	SCONJ
fbem-22225	63	4	juxtaposed	juxtaposed	ADJ
fbem-22225	63	5	with2022	with2022	NOUN
fbem-22225	63	6	,	,	PUNCT
fbem-22225	63	7	there	there	PRON
fbem-22225	63	8	was	be	VERB
fbem-22225	63	9	an	an	DET
fbem-22225	63	10	increment	increment	NOUN
fbem-22225	63	11	of	of	ADP
fbem-22225	63	12	0.98	0.98	NUM
fbem-22225	63	13	%	%	NOUN
fbem-22225	63	14	in	in	ADP
fbem-22225	63	15	the	the	DET
fbem-22225	63	16	sales	sale	NOUN
fbem-22225	63	17	net	net	ADJ
fbem-22225	63	18	profit	profit	NOUN
fbem-22225	63	19	margin	margin	NOUN
fbem-22225	63	20	,	,	PUNCT
fbem-22225	63	21	1.06	1.06	NUM
fbem-22225	63	22	%	%	NOUN
fbem-22225	63	23	in	in	ADP
fbem-22225	63	24	the	the	DET
fbem-22225	63	25	total	total	ADJ
fbem-22225	63	26	asset	asset	NOUN
fbem-22225	63	27	net	net	ADJ
fbem-22225	63	28	profit	profit	NOUN
fbem-22225	63	29	margin	margin	NOUN
fbem-22225	63	30	,	,	PUNCT
fbem-22225	63	31	6.36	6.36	NUM
fbem-22225	63	32	%	%	NOUN
fbem-22225	63	33	in	in	ADP
fbem-22225	63	34	the	the	DET
fbem-22225	63	35	equity	equity	NOUN
fbem-22225	63	36	net	net	ADJ
fbem-22225	63	37	profit	profit	NOUN
fbem-22225	63	38	margin	margin	NOUN
fbem-22225	63	39	,	,	PUNCT
fbem-22225	63	40	and	and	CCONJ
fbem-22225	63	41	1.06	1.06	NUM
fbem-22225	63	42	%	%	NOUN
fbem-22225	63	43	in	in	ADP
fbem-22225	63	44	the	the	DET
fbem-22225	63	45	return	return	NOUN
fbem-22225	63	46	on	on	ADP
fbem-22225	63	47	total	total	ADJ
fbem-22225	63	48	assets	asset	NOUN
fbem-22225	63	49	.	.	PUNCT
fbem-22225	64	1	however	however	ADV
fbem-22225	64	2	,	,	PUNCT
fbem-22225	64	3	the	the	DET
fbem-22225	64	4	progression	progression	NOUN
fbem-22225	64	5	over	over	ADP
fbem-22225	64	6	these	these	DET
fbem-22225	64	7	three	three	NUM
fbem-22225	64	8	years	year	NOUN
fbem-22225	64	9	has	have	AUX
fbem-22225	64	10	not	not	PART
fbem-22225	64	11	displayed	display	VERB
fbem-22225	64	12	a	a	DET
fbem-22225	64	13	consistent	consistent	ADJ
fbem-22225	64	14	ascending	ascend	VERB
fbem-22225	64	15	or	or	CCONJ
fbem-22225	64	16	descending	descend	VERB
fbem-22225	64	17	trajectory	trajectory	NOUN
fbem-22225	64	18	,	,	PUNCT
fbem-22225	64	19	indicating	indicate	VERB
fbem-22225	64	20	a	a	DET
fbem-22225	64	21	rather	rather	ADV
fbem-22225	64	22	gradual	gradual	ADJ
fbem-22225	64	23	development	development	NOUN
fbem-22225	64	24	.	.	PUNCT
fbem-22225	65	1	as	as	SCONJ
fbem-22225	65	2	can	can	AUX
fbem-22225	65	3	be	be	AUX
fbem-22225	65	4	discerned	discern	VERB
fbem-22225	65	5	from	from	ADP
fbem-22225	65	6	table	table	NOUN
fbem-22225	65	7	3	3	NUM
fbem-22225	65	8	-	-	SYM
fbem-22225	65	9	1	1	NUM
fbem-22225	65	10	,	,	PUNCT
fbem-22225	65	11	the	the	DET
fbem-22225	65	12	proportion	proportion	NOUN
fbem-22225	65	13	of	of	ADP
fbem-22225	65	14	monetary	monetary	ADJ
fbem-22225	65	15	funds	fund	NOUN
fbem-22225	65	16	within	within	ADP
fbem-22225	65	17	the	the	DET
fbem-22225	65	18	total	total	ADJ
fbem-22225	65	19	assets	asset	NOUN
fbem-22225	65	20	of	of	ADP
fbem-22225	65	21	the	the	DET
fbem-22225	65	22	enterprise	enterprise	NOUN
fbem-22225	65	23	is	be	AUX
fbem-22225	65	24	disproportionately	disproportionately	ADV
fbem-22225	65	25	large	large	ADJ
fbem-22225	65	26	,	,	PUNCT
fbem-22225	65	27	juxtaposed	juxtapose	VERB
fbem-22225	65	28	with	with	ADP
fbem-22225	65	29	the	the	DET
fbem-22225	65	30	company	company	NOUN
fbem-22225	65	31	's	's	PART
fbem-22225	65	32	relatively	relatively	ADV
fbem-22225	65	33	modest	modest	ADJ
fbem-22225	65	34	profitability	profitability	NOUN
fbem-22225	65	35	.	.	PUNCT
fbem-22225	66	1	this	this	PRON
fbem-22225	66	2	underscores	underscore	VERB
fbem-22225	66	3	an	an	DET
fbem-22225	66	4	insufficiency	insufficiency	NOUN
fbem-22225	66	5	in	in	ADP
fbem-22225	66	6	harnessing	harness	VERB
fbem-22225	66	7	monetary	monetary	ADJ
fbem-22225	66	8	funds	fund	NOUN
fbem-22225	66	9	optimally	optimally	ADV
fbem-22225	66	10	,	,	PUNCT
fbem-22225	66	11	precluding	preclude	VERB
fbem-22225	66	12	profit	profit	NOUN
fbem-22225	66	13	generation	generation	NOUN
fbem-22225	66	14	and	and	CCONJ
fbem-22225	66	15	incurring	incur	VERB
fbem-22225	66	16	additional	additional	ADJ
fbem-22225	66	17	losses	loss	NOUN
fbem-22225	66	18	.	.	PUNCT
fbem-22225	67	1	2.3	2.3	NUM
fbem-22225	67	2	.	.	PUNCT
fbem-22225	68	1	current	current	ADJ
fbem-22225	68	2	status	status	NOUN
fbem-22225	68	3	of	of	ADP
fbem-22225	68	4	internal	internal	ADJ
fbem-22225	68	5	control	control	NOUN
fbem-22225	68	6	over	over	ADP
fbem-22225	68	7	monetary	monetary	ADJ
fbem-22225	68	8	fund	fund	NOUN
fbem-22225	68	9	receipts	receipt	NOUN
fbem-22225	68	10	2.3.1	2.3.1	NUM
fbem-22225	68	11	.	.	PUNCT
fbem-22225	68	12	division	division	NOUN
fbem-22225	68	13	of	of	ADP
fbem-22225	68	14	responsibility	responsibility	NOUN
fbem-22225	68	15	system	system	NOUN
fbem-22225	68	16	for	for	ADP
fbem-22225	68	17	money	money	NOUN
fbem-22225	68	18	and	and	CCONJ
fbem-22225	68	19	accounts	account	VERB
fbem-22225	68	20	the	the	DET
fbem-22225	68	21	company	company	NOUN
fbem-22225	68	22	has	have	VERB
fbem-22225	68	23	a	a	DET
fbem-22225	68	24	full	full	ADJ
fbem-22225	68	25	-	-	PUNCT
fbem-22225	68	26	time	time	NOUN
fbem-22225	68	27	cashier	cashier	NOUN
fbem-22225	68	28	,	,	PUNCT
fbem-22225	68	29	only	only	ADV
fbem-22225	68	30	to	to	PART
fbem-22225	68	31	deal	deal	VERB
fbem-22225	68	32	with	with	ADP
fbem-22225	68	33	cash	cash	NOUN
fbem-22225	68	34	receipt	receipt	NOUN
fbem-22225	68	35	and	and	CCONJ
fbem-22225	68	36	payment	payment	NOUN
fbem-22225	68	37	and	and	CCONJ
fbem-22225	68	38	storage	storage	NOUN
fbem-22225	68	39	,	,	PUNCT
fbem-22225	68	40	and	and	CCONJ
fbem-22225	68	41	at	at	ADP
fbem-22225	68	42	the	the	DET
fbem-22225	68	43	same	same	ADJ
fbem-22225	68	44	time	time	NOUN
fbem-22225	68	45	record	record	NOUN
fbem-22225	68	46	cash	cash	NOUN
fbem-22225	68	47	diary	diary	NOUN
fbem-22225	68	48	,	,	PUNCT
fbem-22225	68	49	cash	cash	NOUN
fbem-22225	68	50	diary	diary	NOUN
fbem-22225	68	51	and	and	CCONJ
fbem-22225	68	52	cash	cash	NOUN
fbem-22225	68	53	daily	daily	ADJ
fbem-22225	68	54	statements	statement	NOUN
fbem-22225	68	55	,	,	PUNCT
fbem-22225	68	56	and	and	CCONJ
fbem-22225	68	57	by	by	ADP
fbem-22225	68	58	the	the	DET
fbem-22225	68	59	cashier	cashier	NOUN
fbem-22225	68	60	accounting	accounting	NOUN
fbem-22225	68	61	registration	registration	NOUN
fbem-22225	68	62	.	.	PUNCT
fbem-22225	69	1	there	there	PRON
fbem-22225	69	2	is	be	VERB
fbem-22225	69	3	no	no	DET
fbem-22225	69	4	clear	clear	ADJ
fbem-22225	69	5	boundary	boundary	NOUN
fbem-22225	69	6	stipulating	stipulate	VERB
fbem-22225	69	7	that	that	SCONJ
fbem-22225	69	8	the	the	DET
fbem-22225	69	9	cashier	cashier	NOUN
fbem-22225	69	10	can	can	AUX
fbem-22225	69	11	not	not	PART
fbem-22225	69	12	manage	manage	VERB
fbem-22225	69	13	money	money	NOUN
fbem-22225	69	14	and	and	CCONJ
fbem-22225	69	15	accounts	account	NOUN
fbem-22225	69	16	at	at	ADP
fbem-22225	69	17	the	the	DET
fbem-22225	69	18	same	same	ADJ
fbem-22225	69	19	time	time	NOUN
fbem-22225	69	20	,	,	PUNCT
fbem-22225	69	21	which	which	PRON
fbem-22225	69	22	violates	violate	VERB
fbem-22225	69	23	the	the	DET
fbem-22225	69	24	principle	principle	NOUN
fbem-22225	69	25	of	of	ADP
fbem-22225	69	26	incompatible	incompatible	ADJ
fbem-22225	69	27	job	job	NOUN
fbem-22225	69	28	separation	separation	NOUN
fbem-22225	69	29	.	.	PUNCT
fbem-22225	70	1	in	in	ADP
fbem-22225	70	2	terms	term	NOUN
fbem-22225	70	3	of	of	ADP
fbem-22225	70	4	cash	cash	NOUN
fbem-22225	70	5	on	on	ADP
fbem-22225	70	6	hand	hand	NOUN
fbem-22225	70	7	management	management	NOUN
fbem-22225	70	8	,	,	PUNCT
fbem-22225	70	9	in	in	ADP
fbem-22225	70	10	the	the	DET
fbem-22225	70	11	cash	cash	NOUN
fbem-22225	70	12	on	on	ADP
fbem-22225	70	13	hand	hand	NOUN
fbem-22225	70	14	limit	limit	NOUN
fbem-22225	70	15	approved	approve	VERB
fbem-22225	70	16	by	by	ADP
fbem-22225	70	17	the	the	DET
fbem-22225	70	18	bank	bank	NOUN
fbem-22225	70	19	,	,	PUNCT
fbem-22225	70	20	a	a	DET
fbem-22225	70	21	company	company	NOUN
fbem-22225	70	22	's	's	PART
fbem-22225	70	23	scattered	scatter	VERB
fbem-22225	70	24	cash	cash	NOUN
fbem-22225	70	25	expenditure	expenditure	NOUN
fbem-22225	70	26	is	be	AUX
fbem-22225	70	27	usually	usually	ADV
fbem-22225	70	28	determined	determined	ADJ
fbem-22225	70	29	according	accord	VERB
fbem-22225	70	30	to	to	ADP
fbem-22225	70	31	the	the	DET
fbem-22225	70	32	company	company	NOUN
fbem-22225	70	33	's	's	PART
fbem-22225	70	34	requirement	requirement	NOUN
fbem-22225	70	35	of	of	ADP
fbem-22225	70	36	three	three	NUM
fbem-22225	70	37	days	day	NOUN
fbem-22225	70	38	,	,	PUNCT
fbem-22225	70	39	and	and	CCONJ
fbem-22225	70	40	uses	use	VERB
fbem-22225	70	41	the	the	DET
fbem-22225	70	42	cash	cash	NOUN
fbem-22225	70	43	expenditure	expenditure	NOUN
fbem-22225	70	44	within	within	ADP
fbem-22225	70	45	the	the	DET
fbem-22225	70	46	scope	scope	NOUN
fbem-22225	70	47	of	of	ADP
fbem-22225	70	48	cash	cash	NOUN
fbem-22225	70	49	reserve	reserve	NOUN
fbem-22225	70	50	management	management	NOUN
fbem-22225	70	51	stipulated	stipulate	VERB
fbem-22225	70	52	by	by	ADP
fbem-22225	70	53	the	the	DET
fbem-22225	70	54	state	state	NOUN
fbem-22225	70	55	.	.	PUNCT
fbem-22225	71	1	scattered	scatter	VERB
fbem-22225	71	2	cash	cash	NOUN
fbem-22225	71	3	can	can	AUX
fbem-22225	71	4	be	be	AUX
fbem-22225	71	5	deducted	deduct	VERB
fbem-22225	71	6	from	from	ADP
fbem-22225	71	7	the	the	DET
fbem-22225	71	8	cash	cash	NOUN
fbem-22225	71	9	limit	limit	NOUN
fbem-22225	71	10	of	of	ADP
fbem-22225	71	11	unit	unit	NOUN
fbem-22225	71	12	inventory	inventory	NOUN
fbem-22225	71	13	,	,	PUNCT
fbem-22225	71	14	and	and	CCONJ
fbem-22225	71	15	all	all	DET
fbem-22225	71	16	the	the	DET
fbem-22225	71	17	rest	rest	NOUN
fbem-22225	71	18	must	must	AUX
fbem-22225	71	19	be	be	AUX
fbem-22225	71	20	withdrawn	withdraw	VERB
fbem-22225	71	21	from	from	ADP
fbem-22225	71	22	the	the	DET
fbem-22225	71	23	bank	bank	NOUN
fbem-22225	71	24	.	.	PUNCT
fbem-22225	72	1	the	the	DET
fbem-22225	72	2	rest	rest	NOUN
fbem-22225	72	3	of	of	ADP
fbem-22225	72	4	the	the	DET
fbem-22225	72	5	money	money	NOUN
fbem-22225	72	6	,	,	PUNCT
fbem-22225	72	7	must	must	AUX
fbem-22225	72	8	be	be	AUX
fbem-22225	72	9	deposited	deposit	VERB
fbem-22225	72	10	in	in	ADP
fbem-22225	72	11	the	the	DET
fbem-22225	72	12	bank	bank	NOUN
fbem-22225	72	13	on	on	ADP
fbem-22225	72	14	the	the	DET
fbem-22225	72	15	same	same	ADJ
fbem-22225	72	16	day	day	NOUN
fbem-22225	72	17	,	,	PUNCT
fbem-22225	72	18	can	can	AUX
fbem-22225	72	19	not	not	PART
fbem-22225	72	20	have	have	VERB
fbem-22225	72	21	any	any	DET
fbem-22225	72	22	sitting	sitting	NOUN
fbem-22225	72	23	,	,	PUNCT
fbem-22225	72	24	can	can	AUX
fbem-22225	72	25	not	not	PART
fbem-22225	72	26	be	be	AUX
fbem-22225	72	27	taken	take	VERB
fbem-22225	72	28	in	in	ADP
fbem-22225	72	29	any	any	DET
fbem-22225	72	30	name	name	NOUN
fbem-22225	72	31	,	,	PUNCT
fbem-22225	72	32	can	can	AUX
fbem-22225	72	33	not	not	PART
fbem-22225	72	34	replace	replace	VERB
fbem-22225	72	35	the	the	DET
fbem-22225	72	36	inventory	inventory	NOUN
fbem-22225	72	37	with	with	ADP
fbem-22225	72	38	ious	ious	ADJ
fbem-22225	72	39	,	,	PUNCT
fbem-22225	72	40	it	it	PRON
fbem-22225	72	41	is	be	AUX
fbem-22225	72	42	strictly	strictly	ADV
fbem-22225	72	43	prohibited	prohibit	VERB
fbem-22225	72	44	to	to	PART
fbem-22225	72	45	set	set	VERB
fbem-22225	72	46	up	up	ADP
fbem-22225	72	47	small	small	ADJ
fbem-22225	72	48	coffers	coffer	NOUN
fbem-22225	72	49	and	and	CCONJ
fbem-22225	72	50	use	use	VERB
fbem-22225	72	51	ious	ious	ADJ
fbem-22225	72	52	to	to	PART
fbem-22225	72	53	account	account	VERB
fbem-22225	72	54	for	for	ADP
fbem-22225	72	55	the	the	DET
fbem-22225	72	56	occurrence	occurrence	NOUN
fbem-22225	72	57	of	of	ADP
fbem-22225	72	58	the	the	DET
fbem-22225	72	59	behavior	behavior	NOUN
fbem-22225	72	60	,	,	PUNCT
fbem-22225	72	61	it	it	PRON
fbem-22225	72	62	is	be	AUX
fbem-22225	72	63	necessary	necessary	ADJ
fbem-22225	72	64	to	to	PART
fbem-22225	72	65	use	use	VERB
fbem-22225	72	66	the	the	DET
fbem-22225	72	67	department	department	NOUN
fbem-22225	72	68	of	of	ADP
fbem-22225	72	69	the	the	DET
fbem-22225	72	70	reserve	reserve	PROPN
fbem-22225	72	71	fund	fund	PROPN
fbem-22225	72	72	,	,	PUNCT
fbem-22225	72	73	the	the	DET
fbem-22225	72	74	recycling	recycling	NOUN
fbem-22225	72	75	period	period	NOUN
fbem-22225	72	76	is	be	AUX
fbem-22225	72	77	one	one	NUM
fbem-22225	72	78	year	year	NOUN
fbem-22225	72	79	,	,	PUNCT
fbem-22225	72	80	and	and	CCONJ
fbem-22225	72	81	completed	complete	VERB
fbem-22225	72	82	before	before	ADP
fbem-22225	72	83	the	the	DET
fbem-22225	72	84	end	end	NOUN
fbem-22225	72	85	of	of	ADP
fbem-22225	72	86	the	the	DET
fbem-22225	72	87	year	year	NOUN
fbem-22225	72	88	.	.	PUNCT
fbem-22225	73	1	2.3.2	2.3.2	X
fbem-22225	73	2	.	.	PUNCT
fbem-22225	73	3	procedures	procedure	NOUN
fbem-22225	73	4	for	for	ADP
fbem-22225	73	5	the	the	DET
fbem-22225	73	6	income	income	NOUN
fbem-22225	73	7	of	of	ADP
fbem-22225	73	8	monetary	monetary	ADJ
fbem-22225	73	9	funds	fund	NOUN
fbem-22225	73	10	after	after	SCONJ
fbem-22225	73	11	the	the	DET
fbem-22225	73	12	financial	financial	ADJ
fbem-22225	73	13	department	department	NOUN
fbem-22225	73	14	receives	receive	VERB
fbem-22225	73	15	the	the	DET
fbem-22225	73	16	check	check	NOUN
fbem-22225	73	17	or	or	CCONJ
fbem-22225	73	18	money	money	NOUN
fbem-22225	73	19	order	order	NOUN
fbem-22225	73	20	for	for	ADP
fbem-22225	73	21	transfer	transfer	NOUN
fbem-22225	73	22	,	,	PUNCT
fbem-22225	73	23	it	it	PRON
fbem-22225	73	24	shall	shall	AUX
fbem-22225	73	25	transfer	transfer	VERB
fbem-22225	73	26	the	the	DET
fbem-22225	73	27	money	money	NOUN
fbem-22225	73	28	immediately	immediately	ADV
fbem-22225	73	29	.	.	PUNCT
fbem-22225	74	1	the	the	DET
fbem-22225	74	2	teller	teller	NOUN
fbem-22225	74	3	should	should	AUX
fbem-22225	74	4	hand	hand	VERB
fbem-22225	74	5	in	in	ADP
fbem-22225	74	6	the	the	DET
fbem-22225	74	7	checks	check	NOUN
fbem-22225	74	8	and	and	CCONJ
fbem-22225	74	9	money	money	NOUN
fbem-22225	74	10	orders	order	NOUN
fbem-22225	74	11	to	to	ADP
fbem-22225	74	12	the	the	DET
fbem-22225	74	13	bank	bank	NOUN
fbem-22225	74	14	on	on	ADP
fbem-22225	74	15	the	the	DET
fbem-22225	74	16	same	same	ADJ
fbem-22225	74	17	day	day	NOUN
fbem-22225	74	18	for	for	ADP
fbem-22225	74	19	settlement	settlement	NOUN
fbem-22225	74	20	.	.	PUNCT
fbem-22225	75	1	the	the	DET
fbem-22225	75	2	money	money	NOUN
fbem-22225	75	3	received	receive	VERB
fbem-22225	75	4	may	may	AUX
fbem-22225	75	5	not	not	PART
fbem-22225	75	6	be	be	AUX
fbem-22225	75	7	deposited	deposit	VERB
fbem-22225	75	8	or	or	CCONJ
fbem-22225	75	9	deposited	deposit	VERB
fbem-22225	75	10	in	in	ADP
fbem-22225	75	11	the	the	DET
fbem-22225	75	12	name	name	NOUN
fbem-22225	75	13	of	of	ADP
fbem-22225	75	14	the	the	DET
fbem-22225	75	15	individual	individual	NOUN
fbem-22225	75	16	,	,	PUNCT
fbem-22225	75	17	and	and	CCONJ
fbem-22225	75	18	the	the	DET
fbem-22225	75	19	company	company	NOUN
fbem-22225	75	20	vehicle	vehicle	NOUN
fbem-22225	75	21	is	be	AUX
fbem-22225	75	22	responsible	responsible	ADJ
fbem-22225	75	23	for	for	ADP
fbem-22225	75	24	the	the	DET
fbem-22225	75	25	custody	custody	NOUN
fbem-22225	75	26	and	and	CCONJ
fbem-22225	75	27	delivery	delivery	NOUN
fbem-22225	75	28	of	of	ADP
fbem-22225	75	29	the	the	DET
fbem-22225	75	30	task	task	NOUN
fbem-22225	75	31	.	.	PUNCT
fbem-22225	76	1	the	the	DET
fbem-22225	76	2	financial	financial	ADJ
fbem-22225	76	3	department	department	PROPN
fbem-22225	76	4	of	of	ADP
fbem-22225	76	5	the	the	DET
fbem-22225	76	6	company	company	NOUN
fbem-22225	76	7	shall	shall	AUX
fbem-22225	76	8	be	be	AUX
fbem-22225	76	9	responsible	responsible	ADJ
fbem-22225	76	10	for	for	ADP
fbem-22225	76	11	timely	timely	ADV
fbem-22225	76	12	depositing	deposit	VERB
fbem-22225	76	13	the	the	DET
fbem-22225	76	14	received	receive	VERB
fbem-22225	76	15	funds	fund	NOUN
fbem-22225	76	16	into	into	ADP
fbem-22225	76	17	the	the	DET
fbem-22225	76	18	bank	bank	NOUN
fbem-22225	76	19	account	account	NOUN
fbem-22225	76	20	designated	designate	VERB
fbem-22225	76	21	by	by	ADP
fbem-22225	76	22	the	the	DET
fbem-22225	76	23	company	company	NOUN
fbem-22225	76	24	or	or	CCONJ
fbem-22225	76	25	the	the	DET
fbem-22225	76	26	credit	credit	NOUN
fbem-22225	76	27	card	card	NOUN
fbem-22225	76	28	which	which	PRON
fbem-22225	76	29	the	the	DET
fbem-22225	76	30	company	company	NOUN
fbem-22225	76	31	only	only	ADV
fbem-22225	76	32	keeps	keep	VERB
fbem-22225	76	33	but	but	CCONJ
fbem-22225	76	34	does	do	AUX
fbem-22225	76	35	not	not	PART
fbem-22225	76	36	withdraw	withdraw	VERB
fbem-22225	76	37	.	.	PUNCT
fbem-22225	77	1	if	if	SCONJ
fbem-22225	77	2	the	the	DET
fbem-22225	77	3	company	company	NOUN
fbem-22225	77	4	needs	need	VERB
fbem-22225	77	5	to	to	PART
fbem-22225	77	6	collect	collect	VERB
fbem-22225	77	7	money	money	NOUN
fbem-22225	77	8	privately	privately	ADV
fbem-22225	77	9	for	for	ADP
fbem-22225	77	10	other	other	ADJ
fbem-22225	77	11	business	business	NOUN
fbem-22225	77	12	,	,	PUNCT
fbem-22225	77	13	it	it	PRON
fbem-22225	77	14	must	must	AUX
fbem-22225	77	15	timely	timely	ADV
fbem-22225	77	16	submit	submit	VERB
fbem-22225	77	17	the	the	DET
fbem-22225	77	18	received	received	ADJ
fbem-22225	77	19	transfer	transfer	NOUN
fbem-22225	77	20	checks	check	NOUN
fbem-22225	77	21	or	or	CCONJ
fbem-22225	77	22	money	money	NOUN
fbem-22225	77	23	orders	order	NOUN
fbem-22225	77	24	to	to	ADP
fbem-22225	77	25	the	the	DET
fbem-22225	77	26	financial	financial	ADJ
fbem-22225	77	27	department	department	NOUN
fbem-22225	77	28	,	,	PUNCT
fbem-22225	77	29	which	which	PRON
fbem-22225	77	30	is	be	AUX
fbem-22225	77	31	responsible	responsible	ADJ
fbem-22225	77	32	for	for	ADP
fbem-22225	77	33	processing	processing	NOUN
fbem-22225	77	34	.	.	PUNCT
fbem-22225	78	1	the	the	DET
fbem-22225	78	2	cashier	cashier	NOUN
fbem-22225	78	3	will	will	AUX
fbem-22225	78	4	return	return	VERB
fbem-22225	78	5	the	the	DET
fbem-22225	78	6	checks	check	NOUN
fbem-22225	78	7	and	and	CCONJ
fbem-22225	78	8	money	money	NOUN
fbem-22225	78	9	orders	order	NOUN
fbem-22225	78	10	to	to	ADP
fbem-22225	78	11	the	the	DET
fbem-22225	78	12	bank	bank	NOUN
fbem-22225	78	13	on	on	ADP
fbem-22225	78	14	the	the	DET
fbem-22225	78	15	same	same	ADJ
fbem-22225	78	16	day	day	NOUN
fbem-22225	78	17	for	for	ADP
fbem-22225	78	18	settlement	settlement	NOUN
fbem-22225	78	19	.	.	PUNCT
fbem-22225	79	1	the	the	DET
fbem-22225	79	2	balance	balance	NOUN
fbem-22225	79	3	of	of	ADP
fbem-22225	79	4	cash	cash	NOUN
fbem-22225	79	5	on	on	ADP
fbem-22225	79	6	hand	hand	NOUN
fbem-22225	79	7	in	in	ADP
fbem-22225	79	8	the	the	DET
fbem-22225	79	9	finance	finance	NOUN
fbem-22225	79	10	department	department	NOUN
fbem-22225	79	11	shall	shall	AUX
fbem-22225	79	12	not	not	PART
fbem-22225	79	13	exceed	exceed	VERB
fbem-22225	79	14	10000	10000	NUM
fbem-22225	79	15	yuan	yuan	NOUN
fbem-22225	79	16	.	.	PUNCT
fbem-22225	80	1	the	the	DET
fbem-22225	80	2	cashier	cashier	NOUN
fbem-22225	80	3	counts	count	VERB
fbem-22225	80	4	the	the	DET
fbem-22225	80	5	cash	cash	NOUN
fbem-22225	80	6	at	at	ADP
fbem-22225	80	7	the	the	DET
fbem-22225	80	8	cash	cash	NOUN
fbem-22225	80	9	register	register	VERB
fbem-22225	80	10	every	every	DET
fbem-22225	80	11	day	day	NOUN
fbem-22225	80	12	and	and	CCONJ
fbem-22225	80	13	settles	settle	VERB
fbem-22225	80	14	the	the	DET
fbem-22225	80	15	accounts	account	NOUN
fbem-22225	80	16	every	every	DET
fbem-22225	80	17	month	month	NOUN
fbem-22225	80	18	.	.	PUNCT
fbem-22225	81	1	2.4	2.4	NUM
fbem-22225	81	2	.	.	PUNCT
fbem-22225	81	3	internal	internal	ADJ
fbem-22225	81	4	control	control	NOUN
fbem-22225	81	5	status	status	NOUN
fbem-22225	81	6	of	of	ADP
fbem-22225	81	7	monetary	monetary	ADJ
fbem-22225	81	8	fund	fund	NOUN
fbem-22225	81	9	payment	payment	NOUN
fbem-22225	81	10	2.4.1	2.4.1	NUM
fbem-22225	81	11	.	.	PUNCT
fbem-22225	82	1	division	division	NOUN
fbem-22225	82	2	of	of	ADP
fbem-22225	82	3	responsibility	responsibility	NOUN
fbem-22225	82	4	system	system	NOUN
fbem-22225	82	5	for	for	ADP
fbem-22225	82	6	money	money	NOUN
fbem-22225	82	7	and	and	CCONJ
fbem-22225	82	8	accounts	account	NOUN
fbem-22225	82	9	in	in	ADP
fbem-22225	82	10	the	the	DET
fbem-22225	82	11	process	process	NOUN
fbem-22225	82	12	of	of	ADP
fbem-22225	82	13	payment	payment	NOUN
fbem-22225	82	14	of	of	ADP
fbem-22225	82	15	monetary	monetary	ADJ
fbem-22225	82	16	funds	fund	NOUN
fbem-22225	82	17	,	,	PUNCT
fbem-22225	82	18	money	money	NOUN
fbem-22225	82	19	accounts	account	NOUN
fbem-22225	82	20	are	be	AUX
fbem-22225	82	21	also	also	ADV
fbem-22225	82	22	subject	subject	ADJ
fbem-22225	82	23	to	to	ADP
fbem-22225	82	24	division	division	NOUN
fbem-22225	82	25	of	of	ADP
fbem-22225	82	26	labor	labor	NOUN
fbem-22225	82	27	supervision	supervision	NOUN
fbem-22225	82	28	,	,	PUNCT
fbem-22225	82	29	accounting	accounting	NOUN
fbem-22225	82	30	personnel	personnel	NOUN
fbem-22225	82	31	responsible	responsible	ADJ
fbem-22225	82	32	for	for	ADP
fbem-22225	82	33	the	the	DET
fbem-22225	82	34	company	company	NOUN
fbem-22225	82	35	's	's	PART
fbem-22225	82	36	operating	operate	VERB
fbem-22225	82	37	income	income	NOUN
fbem-22225	82	38	,	,	PUNCT
fbem-22225	82	39	expenditure	expenditure	NOUN
fbem-22225	82	40	,	,	PUNCT
fbem-22225	82	41	creditor	creditor	NOUN
fbem-22225	82	42	's	's	PART
fbem-22225	82	43	rights	right	NOUN
fbem-22225	82	44	and	and	CCONJ
fbem-22225	82	45	debts	debt	NOUN
fbem-22225	82	46	registration	registration	NOUN
fbem-22225	82	47	,	,	PUNCT
fbem-22225	82	48	shall	shall	AUX
fbem-22225	82	49	not	not	PART
fbem-22225	82	50	serve	serve	VERB
fbem-22225	82	51	as	as	ADP
fbem-22225	82	52	cashier	cashier	ADJ
fbem-22225	82	53	registration	registration	NOUN
fbem-22225	82	54	,	,	PUNCT
fbem-22225	82	55	cash	cash	NOUN
fbem-22225	82	56	receipt	receipt	NOUN
fbem-22225	82	57	and	and	CCONJ
fbem-22225	82	58	payment	payment	NOUN
fbem-22225	82	59	,	,	PUNCT
fbem-22225	82	60	cash	cash	NOUN
fbem-22225	82	61	custody	custody	NOUN
fbem-22225	82	62	.	.	PUNCT
fbem-22225	83	1	when	when	SCONJ
fbem-22225	83	2	the	the	DET
fbem-22225	83	3	company	company	NOUN
fbem-22225	83	4	needs	need	VERB
fbem-22225	83	5	to	to	PART
fbem-22225	83	6	withdraw	withdraw	VERB
fbem-22225	83	7	cash	cash	NOUN
fbem-22225	83	8	in	in	ADP
fbem-22225	83	9	the	the	DET
fbem-22225	83	10	course	course	NOUN
fbem-22225	83	11	of	of	ADP
fbem-22225	83	12	business	business	NOUN
fbem-22225	83	13	,	,	PUNCT
fbem-22225	83	14	the	the	DET
fbem-22225	83	15	cash	cash	NOUN
fbem-22225	83	16	check	check	NOUN
fbem-22225	83	17	must	must	AUX
fbem-22225	83	18	first	first	ADV
fbem-22225	83	19	be	be	AUX
fbem-22225	83	20	handed	hand	VERB
fbem-22225	83	21	over	over	ADP
fbem-22225	83	22	to	to	ADP
fbem-22225	83	23	the	the	DET
fbem-22225	83	24	financial	financial	ADJ
fbem-22225	83	25	department	department	NOUN
fbem-22225	83	26	,	,	PUNCT
fbem-22225	83	27	and	and	CCONJ
fbem-22225	83	28	then	then	ADV
fbem-22225	83	29	handed	hand	VERB
fbem-22225	83	30	over	over	ADP
fbem-22225	83	31	to	to	ADP
fbem-22225	83	32	the	the	DET
fbem-22225	83	33	cashier	cashier	NOUN
fbem-22225	83	34	for	for	ADP
fbem-22225	83	35	cash	cash	NOUN
fbem-22225	83	36	payment	payment	NOUN
fbem-22225	83	37	after	after	ADP
fbem-22225	83	38	confirmation	confirmation	NOUN
fbem-22225	83	39	.	.	PUNCT
fbem-22225	84	1	2.4.2	2.4.2	NUM
fbem-22225	84	2	.	.	PUNCT
fbem-22225	84	3	procedures	procedure	NOUN
fbem-22225	84	4	for	for	ADP
fbem-22225	84	5	payment	payment	NOUN
fbem-22225	84	6	of	of	ADP
fbem-22225	84	7	monetary	monetary	ADJ
fbem-22225	84	8	funds	fund	NOUN
fbem-22225	84	9	the	the	DET
fbem-22225	84	10	process	process	NOUN
fbem-22225	84	11	of	of	ADP
fbem-22225	84	12	fund	fund	NOUN
fbem-22225	84	13	payment	payment	NOUN
fbem-22225	84	14	is	be	AUX
fbem-22225	84	15	the	the	DET
fbem-22225	84	16	most	most	ADV
fbem-22225	84	17	direct	direct	ADJ
fbem-22225	84	18	control	control	NOUN
fbem-22225	84	19	method	method	NOUN
fbem-22225	84	20	of	of	ADP
fbem-22225	84	21	the	the	DET
fbem-22225	84	22	company	company	NOUN
fbem-22225	84	23	at	at	ADP
fbem-22225	84	24	present	present	ADJ
fbem-22225	84	25	,	,	PUNCT
fbem-22225	84	26	which	which	PRON
fbem-22225	84	27	includes	include	VERB
fbem-22225	84	28	five	five	NUM
fbem-22225	84	29	steps	step	NOUN
fbem-22225	84	30	:	:	PUNCT
fbem-22225	84	31	first	first	ADV
fbem-22225	84	32	,	,	PUNCT
fbem-22225	84	33	according	accord	VERB
fbem-22225	84	34	to	to	ADP
fbem-22225	84	35	the	the	DET
fbem-22225	84	36	fund	fund	NOUN
fbem-22225	84	37	plan	plan	NOUN
fbem-22225	84	38	reported	report	VERB
fbem-22225	84	39	by	by	ADP
fbem-22225	84	40	the	the	DET
fbem-22225	84	41	department	department	NOUN
fbem-22225	84	42	,	,	PUNCT
fbem-22225	84	43	the	the	DET
fbem-22225	84	44	fund	fund	NOUN
fbem-22225	84	45	payment	payment	NOUN
fbem-22225	84	46	plan	plan	NOUN
fbem-22225	84	47	provided	provide	VERB
fbem-22225	84	48	by	by	ADP
fbem-22225	84	49	each	each	DET
fbem-22225	84	50	department	department	NOUN
fbem-22225	84	51	,	,	PUNCT
fbem-22225	84	52	and	and	CCONJ
fbem-22225	84	53	the	the	DET
fbem-22225	84	54	finance	finance	NOUN
fbem-22225	84	55	department	department	NOUN
fbem-22225	84	56	is	be	AUX
fbem-22225	84	57	responsible	responsible	ADJ
fbem-22225	84	58	for	for	ADP
fbem-22225	84	59	the	the	DET
fbem-22225	84	60	payment	payment	NOUN
fbem-22225	84	61	.	.	PUNCT
fbem-22225	85	1	the	the	DET
fbem-22225	85	2	second	second	ADJ
fbem-22225	85	3	step	step	NOUN
fbem-22225	85	4	is	be	AUX
fbem-22225	85	5	that	that	SCONJ
fbem-22225	85	6	the	the	DET
fbem-22225	85	7	accountant	accountant	NOUN
fbem-22225	85	8	of	of	ADP
fbem-22225	85	9	the	the	DET
fbem-22225	85	10	financial	financial	ADJ
fbem-22225	85	11	department	department	NOUN
fbem-22225	85	12	of	of	ADP
fbem-22225	85	13	the	the	DET
fbem-22225	85	14	company	company	NOUN
fbem-22225	85	15	reviews	review	VERB
fbem-22225	85	16	the	the	DET
fbem-22225	85	17	application	application	NOUN
fbem-22225	85	18	submitted	submit	VERB
fbem-22225	85	19	by	by	ADP
fbem-22225	85	20	the	the	DET
fbem-22225	85	21	business	business	NOUN
fbem-22225	85	22	department	department	NOUN
fbem-22225	85	23	and	and	CCONJ
fbem-22225	85	24	checks	check	VERB
fbem-22225	85	25	it	it	PRON
fbem-22225	85	26	with	with	ADP
fbem-22225	85	27	the	the	DET
fbem-22225	85	28	project	project	NOUN
fbem-22225	85	29	schedule	schedule	NOUN
fbem-22225	85	30	to	to	PART
fbem-22225	85	31	ensure	ensure	VERB
fbem-22225	85	32	the	the	DET
fbem-22225	85	33	normal	normal	ADJ
fbem-22225	85	34	release	release	NOUN
fbem-22225	85	35	of	of	ADP
fbem-22225	85	36	funds	fund	NOUN
fbem-22225	85	37	.	.	PUNCT
fbem-22225	86	1	if	if	SCONJ
fbem-22225	86	2	the	the	DET
fbem-22225	86	3	check	check	NOUN
fbem-22225	86	4	is	be	AUX
fbem-22225	86	5	not	not	PART
fbem-22225	86	6	completed	complete	VERB
fbem-22225	86	7	,	,	PUNCT
fbem-22225	86	8	the	the	DET
fbem-22225	86	9	payment	payment	NOUN
fbem-22225	86	10	can	can	AUX
fbem-22225	86	11	not	not	PART
fbem-22225	86	12	be	be	AUX
fbem-22225	86	13	completed	complete	VERB
fbem-22225	86	14	on	on	ADP
fbem-22225	86	15	time	time	NOUN
fbem-22225	86	16	.	.	PUNCT
fbem-22225	87	1	the	the	DET
fbem-22225	87	2	fourth	fourth	ADJ
fbem-22225	87	3	step	step	NOUN
fbem-22225	87	4	,	,	PUNCT
fbem-22225	87	5	according	accord	VERB
fbem-22225	87	6	to	to	ADP
fbem-22225	87	7	the	the	DET
fbem-22225	87	8	approved	approve	VERB
fbem-22225	87	9	payment	payment	NOUN
fbem-22225	87	10	approval	approval	NOUN
fbem-22225	87	11	form	form	NOUN
fbem-22225	87	12	,	,	PUNCT
fbem-22225	87	13	the	the	DET
fbem-22225	87	14	cashier	cashier	NOUN
fbem-22225	87	15	of	of	ADP
fbem-22225	87	16	the	the	DET
fbem-22225	87	17	financial	financial	PROPN
fbem-22225	87	18	department	department	PROPN
fbem-22225	87	19	submits	submit	VERB
fbem-22225	87	20	the	the	DET
fbem-22225	87	21	payment	payment	NOUN
fbem-22225	87	22	application	application	NOUN
fbem-22225	87	23	to	to	ADP
fbem-22225	87	24	the	the	DET
fbem-22225	87	25	system	system	NOUN
fbem-22225	87	26	using	use	VERB
fbem-22225	87	27	the	the	DET
fbem-22225	87	28	first	first	ADJ
fbem-22225	87	29	-	-	PUNCT
fbem-22225	87	30	level	level	NOUN
fbem-22225	87	31	key	key	NOUN
fbem-22225	87	32	of	of	ADP
fbem-22225	87	33	online	online	ADJ
fbem-22225	87	34	banking	banking	NOUN
fbem-22225	87	35	.	.	PUNCT
fbem-22225	88	1	after	after	ADP
fbem-22225	88	2	the	the	DET
fbem-22225	88	3	approval	approval	NOUN
fbem-22225	88	4	of	of	ADP
fbem-22225	88	5	the	the	DET
fbem-22225	88	6	accountant	accountant	NOUN
fbem-22225	88	7	,	,	PUNCT
fbem-22225	88	8	the	the	DET
fbem-22225	88	9	supervisor	supervisor	NOUN
fbem-22225	88	10	of	of	ADP
fbem-22225	88	11	the	the	DET
fbem-22225	88	12	second	second	ADJ
fbem-22225	88	13	and	and	CCONJ
fbem-22225	88	14	third	third	ADJ
fbem-22225	88	15	levels	level	NOUN
fbem-22225	88	16	,	,	PUNCT
fbem-22225	88	17	the	the	DET
fbem-22225	88	18	payment	payment	NOUN
fbem-22225	88	19	of	of	ADP
fbem-22225	88	20	the	the	DET
fbem-22225	88	21	purchase	purchase	NOUN
fbem-22225	88	22	must	must	AUX
fbem-22225	88	23	be	be	AUX
fbem-22225	88	24	handled	handle	VERB
fbem-22225	88	25	through	through	ADP
fbem-22225	88	26	the	the	DET
fbem-22225	88	27	general	general	ADJ
fbem-22225	88	28	account	account	NOUN
fbem-22225	88	29	of	of	ADP
fbem-22225	88	30	the	the	DET
fbem-22225	88	31	financial	financial	ADJ
fbem-22225	88	32	company	company	NOUN
fbem-22225	88	33	,	,	PUNCT
fbem-22225	88	34	and	and	CCONJ
fbem-22225	88	35	the	the	DET
fbem-22225	88	36	company	company	NOUN
fbem-22225	88	37	shall	shall	AUX
fbem-22225	88	38	not	not	PART
fbem-22225	88	39	use	use	VERB
fbem-22225	88	40	other	other	ADJ
fbem-22225	88	41	accounts	account	NOUN
fbem-22225	88	42	,	,	PUNCT
fbem-22225	88	43	so	so	SCONJ
fbem-22225	88	44	as	as	SCONJ
fbem-22225	88	45	to	to	PART
fbem-22225	88	46	achieve	achieve	VERB
fbem-22225	88	47	a	a	DET
fbem-22225	88	48	special	special	ADJ
fbem-22225	88	49	account	account	NOUN
fbem-22225	88	50	.	.	PUNCT
fbem-22225	89	1	the	the	DET
fbem-22225	89	2	fifth	fifth	ADJ
fbem-22225	89	3	step	step	NOUN
fbem-22225	89	4	,	,	PUNCT
fbem-22225	89	5	the	the	DET
fbem-22225	89	6	company	company	NOUN
fbem-22225	89	7	will	will	AUX
fbem-22225	89	8	check	check	VERB
fbem-22225	89	9	the	the	DET
fbem-22225	89	10	balance	balance	NOUN
fbem-22225	89	11	of	of	ADP
fbem-22225	89	12	each	each	DET
fbem-22225	89	13	account	account	NOUN
fbem-22225	89	14	regularly	regularly	ADV
fbem-22225	89	15	and	and	CCONJ
fbem-22225	89	16	record	record	VERB
fbem-22225	89	17	the	the	DET
fbem-22225	89	18	final	final	ADJ
fbem-22225	89	19	balance	balance	NOUN
fbem-22225	89	20	.	.	PUNCT
fbem-22225	90	1	all	all	DET
fbem-22225	90	2	the	the	DET
fbem-22225	90	3	fees	fee	NOUN
fbem-22225	90	4	and	and	CCONJ
fbem-22225	90	5	advances	advance	NOUN
fbem-22225	90	6	paid	pay	VERB
fbem-22225	90	7	should	should	AUX
fbem-22225	90	8	be	be	AUX
fbem-22225	90	9	filled	fill	VERB
fbem-22225	90	10	out	out	ADP
fbem-22225	90	11	by	by	ADP
fbem-22225	90	12	the	the	DET
fbem-22225	90	13	manager	manager	NOUN
fbem-22225	90	14	and	and	CCONJ
fbem-22225	90	15	reviewed	review	VERB
fbem-22225	90	16	by	by	ADP
fbem-22225	90	17	the	the	DET
fbem-22225	90	18	heads	head	NOUN
fbem-22225	90	19	of	of	ADP
fbem-22225	90	20	departments	department	NOUN
fbem-22225	90	21	.	.	PUNCT
fbem-22225	91	1	the	the	DET
fbem-22225	91	2	accounts	account	NOUN
fbem-22225	91	3	should	should	AUX
fbem-22225	91	4	be	be	AUX
fbem-22225	91	5	checked	check	VERB
fbem-22225	91	6	by	by	ADP
fbem-22225	91	7	the	the	DET
fbem-22225	91	8	accountants	accountant	NOUN
fbem-22225	91	9	and	and	CCONJ
fbem-22225	91	10	reviewed	review	VERB
fbem-22225	91	11	and	and	CCONJ
fbem-22225	91	12	signed	sign	VERB
fbem-22225	91	13	by	by	ADP
fbem-22225	91	14	the	the	DET
fbem-22225	91	15	general	general	ADJ
fbem-22225	91	16	manager	manager	NOUN
fbem-22225	91	17	.	.	PUNCT
fbem-22225	92	1	if	if	SCONJ
fbem-22225	92	2	the	the	DET
fbem-22225	92	3	handler	handler	NOUN
fbem-22225	92	4	does	do	AUX
fbem-22225	92	5	not	not	PART
fbem-22225	92	6	handle	handle	VERB
fbem-22225	92	7	the	the	DET
fbem-22225	92	8	fees	fee	NOUN
fbem-22225	92	9	and	and	CCONJ
fbem-22225	92	10	advance	advance	NOUN
fbem-22225	92	11	payment	payment	NOUN
fbem-22225	92	12	in	in	ADP
fbem-22225	92	13	accordance	accordance	NOUN
fbem-22225	92	14	with	with	ADP
fbem-22225	92	15	the	the	DET
fbem-22225	92	16	provisions	provision	NOUN
fbem-22225	92	17	,	,	PUNCT
fbem-22225	92	18	all	all	DET
fbem-22225	92	19	the	the	DET
fbem-22225	92	20	economic	economic	ADJ
fbem-22225	92	21	losses	loss	NOUN
fbem-22225	92	22	incurred	incur	VERB
fbem-22225	92	23	shall	shall	AUX
fbem-22225	92	24	be	be	AUX
fbem-22225	92	25	borne	bear	VERB
fbem-22225	92	26	by	by	ADP
fbem-22225	92	27	the	the	DET
fbem-22225	92	28	handler	handler	NOUN
fbem-22225	92	29	and	and	CCONJ
fbem-22225	92	30	handed	hand	VERB
fbem-22225	92	31	over	over	ADP
fbem-22225	92	32	to	to	ADP
fbem-22225	92	33	the	the	DET
fbem-22225	92	34	discipline	discipline	NOUN
fbem-22225	92	35	inspection	inspection	NOUN
fbem-22225	92	36	and	and	CCONJ
fbem-22225	92	37	supervision	supervision	NOUN
fbem-22225	92	38	organ	organ	NOUN
fbem-22225	92	39	for	for	ADP
fbem-22225	92	40	handling	handling	NOUN
fbem-22225	92	41	.	.	PUNCT
fbem-22225	93	1	3	3	X
fbem-22225	93	2	.	.	X
fbem-22225	93	3	issues	issue	NOUN
fbem-22225	93	4	in	in	ADP
fbem-22225	93	5	the	the	DET
fbem-22225	93	6	internal	internal	ADJ
fbem-22225	93	7	control	control	NOUN
fbem-22225	93	8	of	of	ADP
fbem-22225	93	9	monetary	monetary	ADJ
fbem-22225	93	10	funds	fund	NOUN
fbem-22225	93	11	at	at	ADP
fbem-22225	93	12	company	company	NOUN
fbem-22225	93	13	a	a	DET
fbem-22225	93	14	3.1	3.1	NUM
fbem-22225	93	15	.	.	PUNCT
fbem-22225	93	16	low	low	ADJ
fbem-22225	93	17	efficiency	efficiency	NOUN
fbem-22225	93	18	in	in	ADP
fbem-22225	93	19	the	the	DET
fbem-22225	93	20	utilization	utilization	NOUN
fbem-22225	93	21	of	of	ADP
fbem-22225	93	22	monetary	monetary	ADJ
fbem-22225	93	23	funds	fund	NOUN
fbem-22225	93	24	after	after	ADP
fbem-22225	93	25	analyzing	analyze	VERB
fbem-22225	93	26	the	the	DET
fbem-22225	93	27	monetary	monetary	ADJ
fbem-22225	93	28	fund	fund	NOUN
fbem-22225	93	29	index	index	NOUN
fbem-22225	93	30	,	,	PUNCT
fbem-22225	93	31	it	it	PRON
fbem-22225	93	32	is	be	AUX
fbem-22225	93	33	found	find	VERB
fbem-22225	93	34	that	that	SCONJ
fbem-22225	93	35	the	the	DET
fbem-22225	93	36	company	company	NOUN
fbem-22225	93	37	's	's	PART
fbem-22225	93	38	profitability	profitability	NOUN
fbem-22225	93	39	is	be	AUX
fbem-22225	93	40	poor	poor	ADJ
fbem-22225	93	41	,	,	PUNCT
fbem-22225	93	42	and	and	CCONJ
fbem-22225	93	43	excessive	excessive	ADJ
fbem-22225	93	44	monetary	monetary	ADJ
fbem-22225	93	45	funds	fund	NOUN
fbem-22225	93	46	of	of	ADP
fbem-22225	93	47	the	the	DET
fbem-22225	93	48	company	company	NOUN
fbem-22225	93	49	are	be	AUX
fbem-22225	93	50	not	not	PART
fbem-22225	93	51	properly	properly	ADV
fbem-22225	93	52	allocated	allocate	VERB
fbem-22225	93	53	,	,	PUNCT
fbem-22225	93	54	resulting	result	VERB
fbem-22225	93	55	in	in	ADP
fbem-22225	93	56	additional	additional	ADJ
fbem-22225	93	57	losses	loss	NOUN
fbem-22225	93	58	.	.	PUNCT
fbem-22225	94	1	through	through	ADP
fbem-22225	94	2	the	the	DET
fbem-22225	94	3	calculation	calculation	NOUN
fbem-22225	94	4	of	of	ADP
fbem-22225	94	5	the	the	DET
fbem-22225	94	6	company	company	NOUN
fbem-22225	94	7	's	's	PART
fbem-22225	94	8	optimal	optimal	ADJ
fbem-22225	94	9	cash	cash	NOUN
fbem-22225	94	10	holdings	holding	NOUN
fbem-22225	94	11	,	,	PUNCT
fbem-22225	94	12	it	it	PRON
fbem-22225	94	13	is	be	AUX
fbem-22225	94	14	found	find	VERB
fbem-22225	94	15	that	that	SCONJ
fbem-22225	94	16	the	the	DET
fbem-22225	94	17	cash	cash	NOUN
fbem-22225	94	18	holdings	holding	NOUN
fbem-22225	94	19	are	be	AUX
fbem-22225	94	20	higher	high	ADJ
fbem-22225	94	21	than	than	ADP
fbem-22225	94	22	the	the	DET
fbem-22225	94	23	existing	exist	VERB
fbem-22225	94	24	monetary	monetary	ADJ
fbem-22225	94	25	funds	fund	NOUN
fbem-22225	94	26	of	of	ADP
fbem-22225	94	27	the	the	DET
fbem-22225	94	28	company	company	NOUN
fbem-22225	94	29	,	,	PUNCT
fbem-22225	94	30	and	and	CCONJ
fbem-22225	94	31	a	a	DET
fbem-22225	94	32	large	large	ADJ
fbem-22225	94	33	amount	amount	NOUN
fbem-22225	94	34	of	of	ADP
fbem-22225	94	35	cash	cash	NOUN
fbem-22225	94	36	will	will	AUX
fbem-22225	94	37	reduce	reduce	VERB
fbem-22225	94	38	the	the	DET
fbem-22225	94	39	company	company	NOUN
fbem-22225	94	40	's	's	PART
fbem-22225	94	41	profits	profit	NOUN
fbem-22225	94	42	,	,	PUNCT
fbem-22225	94	43	while	while	SCONJ
fbem-22225	94	44	too	too	ADV
fbem-22225	94	45	little	little	ADJ
fbem-22225	94	46	cash	cash	NOUN
fbem-22225	94	47	will	will	AUX
fbem-22225	94	48	reduce	reduce	VERB
fbem-22225	94	49	the	the	DET
fbem-22225	94	50	company	company	NOUN
fbem-22225	94	51	's	's	PART
fbem-22225	94	52	profits	profit	NOUN
fbem-22225	94	53	.	.	PUNCT
fbem-22225	95	1	it	it	PRON
fbem-22225	95	2	will	will	AUX
fbem-22225	95	3	cause	cause	VERB
fbem-22225	95	4	insufficient	insufficient	ADJ
fbem-22225	95	5	funds	fund	NOUN
fbem-22225	95	6	,	,	PUNCT
fbem-22225	95	7	thus	thus	ADV
fbem-22225	95	8	affecting	affect	VERB
fbem-22225	95	9	the	the	DET
fbem-22225	95	10	production	production	NOUN
fbem-22225	95	11	and	and	CCONJ
fbem-22225	95	12	operation	operation	NOUN
fbem-22225	95	13	of	of	ADP
fbem-22225	95	14	the	the	DET
fbem-22225	95	15	company	company	NOUN
fbem-22225	95	16	.	.	PUNCT
fbem-22225	96	1	therefore	therefore	ADV
fbem-22225	96	2	,	,	PUNCT
fbem-22225	96	3	it	it	PRON
fbem-22225	96	4	is	be	AUX
fbem-22225	96	5	necessary	necessary	ADJ
fbem-22225	96	6	to	to	PART
fbem-22225	96	7	invest	invest	VERB
fbem-22225	96	8	excessive	excessive	ADJ
fbem-22225	96	9	monetary	monetary	ADJ
fbem-22225	96	10	funds	fund	NOUN
fbem-22225	96	11	in	in	ADP
fbem-22225	96	12	order	order	NOUN
fbem-22225	96	13	to	to	PART
fbem-22225	96	14	obtain	obtain	VERB
fbem-22225	96	15	greater	great	ADJ
fbem-22225	96	16	long	long	ADJ
fbem-22225	96	17	-	-	PUNCT
fbem-22225	96	18	term	term	NOUN
fbem-22225	96	19	profits	profit	NOUN
fbem-22225	96	20	.	.	PUNCT
fbem-22225	97	1	generally	generally	ADV
fbem-22225	97	2	speaking	speak	VERB
fbem-22225	97	3	,	,	PUNCT
fbem-22225	97	4	the	the	DET
fbem-22225	97	5	ratio	ratio	NOUN
fbem-22225	97	6	of	of	ADP
fbem-22225	97	7	monetary	monetary	ADJ
fbem-22225	97	8	funds	fund	NOUN
fbem-22225	97	9	to	to	ADP
fbem-22225	97	10	total	total	ADJ
fbem-22225	97	11	assets	asset	NOUN
fbem-22225	97	12	is	be	AUX
fbem-22225	97	13	between	between	ADP
fbem-22225	97	14	15%-25	15%-25	NUM
fbem-22225	97	15	%	%	NOUN
fbem-22225	97	16	.	.	PUNCT
fbem-22225	98	1	the	the	DET
fbem-22225	98	2	ratio	ratio	NOUN
fbem-22225	98	3	of	of	ADP
fbem-22225	98	4	monetary	monetary	ADJ
fbem-22225	98	5	funds	fund	NOUN
fbem-22225	98	6	to	to	ADP
fbem-22225	98	7	49	49	NUM
fbem-22225	98	8	total	total	ADJ
fbem-22225	98	9	assets	asset	NOUN
fbem-22225	98	10	is	be	AUX
fbem-22225	98	11	calculated	calculate	VERB
fbem-22225	98	12	according	accord	VERB
fbem-22225	98	13	to	to	ADP
fbem-22225	98	14	the	the	DET
fbem-22225	98	15	asset	asset	NOUN
fbem-22225	98	16	specification	specification	NOUN
fbem-22225	98	17	table	table	NOUN
fbem-22225	98	18	2	2	NUM
fbem-22225	98	19	-	-	SYM
fbem-22225	98	20	2	2	NUM
fbem-22225	98	21	,	,	PUNCT
fbem-22225	98	22	and	and	CCONJ
fbem-22225	98	23	the	the	DET
fbem-22225	98	24	ratio	ratio	NOUN
fbem-22225	98	25	of	of	ADP
fbem-22225	98	26	monetary	monetary	ADJ
fbem-22225	98	27	funds	fund	NOUN
fbem-22225	98	28	to	to	ADP
fbem-22225	98	29	assets	asset	NOUN
fbem-22225	98	30	in	in	ADP
fbem-22225	98	31	2020	2020	NUM
fbem-22225	98	32	and	and	CCONJ
fbem-22225	98	33	2023	2023	NUM
fbem-22225	98	34	is	be	AUX
fbem-22225	98	35	51.87	51.87	NUM
fbem-22225	98	36	%	%	NOUN
fbem-22225	98	37	,	,	PUNCT
fbem-22225	98	38	49.99	49.99	NUM
fbem-22225	98	39	%	%	NOUN
fbem-22225	98	40	,	,	PUNCT
fbem-22225	98	41	47.91	47.91	NUM
fbem-22225	98	42	%	%	NOUN
fbem-22225	98	43	and	and	CCONJ
fbem-22225	98	44	64.81	64.81	NUM
fbem-22225	98	45	%	%	NOUN
fbem-22225	98	46	.	.	PUNCT
fbem-22225	99	1	the	the	DET
fbem-22225	99	2	ratio	ratio	NOUN
fbem-22225	99	3	of	of	ADP
fbem-22225	99	4	monetary	monetary	ADJ
fbem-22225	99	5	funds	fund	NOUN
fbem-22225	99	6	to	to	ADP
fbem-22225	99	7	assets	asset	NOUN
fbem-22225	99	8	is	be	AUX
fbem-22225	99	9	too	too	ADV
fbem-22225	99	10	high	high	ADJ
fbem-22225	99	11	.	.	PUNCT
fbem-22225	100	1	it	it	PRON
fbem-22225	100	2	indicates	indicate	VERB
fbem-22225	100	3	that	that	SCONJ
fbem-22225	100	4	the	the	DET
fbem-22225	100	5	enterprise	enterprise	NOUN
fbem-22225	100	6	may	may	AUX
fbem-22225	100	7	have	have	VERB
fbem-22225	100	8	a	a	DET
fbem-22225	100	9	large	large	ADJ
fbem-22225	100	10	backlog	backlog	NOUN
fbem-22225	100	11	of	of	ADP
fbem-22225	100	12	cash	cash	NOUN
fbem-22225	100	13	and	and	CCONJ
fbem-22225	100	14	bank	bank	NOUN
fbem-22225	100	15	deposits	deposit	NOUN
fbem-22225	100	16	,	,	PUNCT
fbem-22225	100	17	working	work	VERB
fbem-22225	100	18	capital	capital	NOUN
fbem-22225	100	19	can	can	AUX
fbem-22225	100	20	not	not	PART
fbem-22225	100	21	be	be	AUX
fbem-22225	100	22	fully	fully	ADV
fbem-22225	100	23	utilized	utilize	VERB
fbem-22225	100	24	,	,	PUNCT
fbem-22225	100	25	funds	fund	NOUN
fbem-22225	100	26	can	can	AUX
fbem-22225	100	27	not	not	PART
fbem-22225	100	28	be	be	AUX
fbem-22225	100	29	converted	convert	VERB
fbem-22225	100	30	into	into	ADP
fbem-22225	100	31	capital	capital	NOUN
fbem-22225	100	32	,	,	PUNCT
fbem-22225	100	33	and	and	CCONJ
fbem-22225	100	34	can	can	AUX
fbem-22225	100	35	not	not	PART
fbem-22225	100	36	play	play	VERB
fbem-22225	100	37	a	a	DET
fbem-22225	100	38	greater	great	ADJ
fbem-22225	100	39	role	role	NOUN
fbem-22225	100	40	in	in	ADP
fbem-22225	100	41	appreciation	appreciation	NOUN
fbem-22225	100	42	.	.	PUNCT
fbem-22225	101	1	at	at	ADP
fbem-22225	101	2	the	the	DET
fbem-22225	101	3	same	same	ADJ
fbem-22225	101	4	time	time	NOUN
fbem-22225	101	5	,	,	PUNCT
fbem-22225	101	6	the	the	DET
fbem-22225	101	7	calculation	calculation	NOUN
fbem-22225	101	8	of	of	ADP
fbem-22225	101	9	the	the	DET
fbem-22225	101	10	optimal	optimal	ADJ
fbem-22225	101	11	cash	cash	NOUN
fbem-22225	101	12	holdings	holding	NOUN
fbem-22225	101	13	found	find	VERB
fbem-22225	101	14	that	that	SCONJ
fbem-22225	101	15	the	the	DET
fbem-22225	101	16	company	company	NOUN
fbem-22225	101	17	had	have	VERB
fbem-22225	101	18	no	no	DET
fbem-22225	101	19	clear	clear	ADJ
fbem-22225	101	20	limit	limit	NOUN
fbem-22225	101	21	on	on	ADP
fbem-22225	101	22	the	the	DET
fbem-22225	101	23	share	share	NOUN
fbem-22225	101	24	of	of	ADP
fbem-22225	101	25	monetary	monetary	ADJ
fbem-22225	101	26	funds	fund	NOUN
fbem-22225	101	27	held	hold	VERB
fbem-22225	101	28	in	in	ADP
fbem-22225	101	29	the	the	DET
fbem-22225	101	30	company	company	NOUN
fbem-22225	101	31	,	,	PUNCT
fbem-22225	101	32	but	but	CCONJ
fbem-22225	101	33	blindly	blindly	ADV
fbem-22225	101	34	believed	believe	VERB
fbem-22225	101	35	that	that	SCONJ
fbem-22225	101	36	the	the	DET
fbem-22225	101	37	more	more	ADJ
fbem-22225	101	38	funds	fund	NOUN
fbem-22225	101	39	retained	retain	VERB
fbem-22225	101	40	in	in	ADP
fbem-22225	101	41	the	the	DET
fbem-22225	101	42	company	company	NOUN
fbem-22225	101	43	is	be	AUX
fbem-22225	101	44	ok	ok	ADJ
fbem-22225	101	45	.	.	PUNCT
fbem-22225	102	1	the	the	DET
fbem-22225	102	2	reason	reason	NOUN
fbem-22225	102	3	for	for	ADP
fbem-22225	102	4	the	the	DET
fbem-22225	102	5	above	above	ADJ
fbem-22225	102	6	problems	problem	NOUN
fbem-22225	102	7	is	be	AUX
fbem-22225	102	8	that	that	SCONJ
fbem-22225	102	9	the	the	DET
fbem-22225	102	10	company	company	NOUN
fbem-22225	102	11	idle	idle	VERB
fbem-22225	102	12	a	a	DET
fbem-22225	102	13	lot	lot	NOUN
fbem-22225	102	14	of	of	ADP
fbem-22225	102	15	cash	cash	NOUN
fbem-22225	102	16	inventory	inventory	NOUN
fbem-22225	102	17	and	and	CCONJ
fbem-22225	102	18	bank	bank	NOUN
fbem-22225	102	19	deposits	deposit	NOUN
fbem-22225	102	20	,	,	PUNCT
fbem-22225	102	21	did	do	AUX
fbem-22225	102	22	not	not	PART
fbem-22225	102	23	let	let	VERB
fbem-22225	102	24	the	the	DET
fbem-22225	102	25	cash	cash	NOUN
fbem-22225	102	26	into	into	ADP
fbem-22225	102	27	turnover	turnover	NOUN
fbem-22225	102	28	,	,	PUNCT
fbem-22225	102	29	resulting	result	VERB
fbem-22225	102	30	in	in	ADP
fbem-22225	102	31	the	the	DET
fbem-22225	102	32	low	low	ADJ
fbem-22225	102	33	efficiency	efficiency	NOUN
fbem-22225	102	34	of	of	ADP
fbem-22225	102	35	the	the	DET
fbem-22225	102	36	use	use	NOUN
fbem-22225	102	37	of	of	ADP
fbem-22225	102	38	monetary	monetary	ADJ
fbem-22225	102	39	funds	fund	NOUN
fbem-22225	102	40	.	.	PUNCT
fbem-22225	103	1	in	in	ADP
fbem-22225	103	2	addition	addition	NOUN
fbem-22225	103	3	,	,	PUNCT
fbem-22225	103	4	because	because	SCONJ
fbem-22225	103	5	the	the	DET
fbem-22225	103	6	company	company	NOUN
fbem-22225	103	7	's	's	PART
fbem-22225	103	8	financial	financial	ADJ
fbem-22225	103	9	managers	manager	NOUN
fbem-22225	103	10	lack	lack	VERB
fbem-22225	103	11	the	the	DET
fbem-22225	103	12	experience	experience	NOUN
fbem-22225	103	13	of	of	ADP
fbem-22225	103	14	budget	budget	NOUN
fbem-22225	103	15	management	management	NOUN
fbem-22225	103	16	of	of	ADP
fbem-22225	103	17	funds	fund	NOUN
fbem-22225	103	18	,	,	PUNCT
fbem-22225	103	19	they	they	PRON
fbem-22225	103	20	can	can	AUX
fbem-22225	103	21	not	not	PART
fbem-22225	103	22	make	make	VERB
fbem-22225	103	23	a	a	DET
fbem-22225	103	24	comprehensive	comprehensive	ADJ
fbem-22225	103	25	overall	overall	ADJ
fbem-22225	103	26	plan	plan	NOUN
fbem-22225	103	27	for	for	ADP
fbem-22225	103	28	the	the	DET
fbem-22225	103	29	time	time	NOUN
fbem-22225	103	30	value	value	NOUN
fbem-22225	103	31	of	of	ADP
fbem-22225	103	32	funds	fund	NOUN
fbem-22225	103	33	,	,	PUNCT
fbem-22225	103	34	so	so	SCONJ
fbem-22225	103	35	that	that	SCONJ
fbem-22225	103	36	the	the	DET
fbem-22225	103	37	retained	retain	VERB
fbem-22225	103	38	funds	fund	NOUN
fbem-22225	103	39	can	can	AUX
fbem-22225	103	40	not	not	PART
fbem-22225	103	41	get	get	VERB
fbem-22225	103	42	the	the	DET
fbem-22225	103	43	maximum	maximum	ADJ
fbem-22225	103	44	use	use	NOUN
fbem-22225	103	45	of	of	ADP
fbem-22225	103	46	its	its	PRON
fbem-22225	103	47	time	time	NOUN
fbem-22225	103	48	value	value	NOUN
fbem-22225	103	49	.	.	PUNCT
fbem-22225	104	1	3.2	3.2	NUM
fbem-22225	104	2	.	.	PUNCT
fbem-22225	105	1	the	the	DET
fbem-22225	105	2	internal	internal	ADJ
fbem-22225	105	3	control	control	NOUN
fbem-22225	105	4	system	system	NOUN
fbem-22225	105	5	of	of	ADP
fbem-22225	105	6	monetary	monetary	ADJ
fbem-22225	105	7	fund	fund	NOUN
fbem-22225	105	8	receipt	receipt	NOUN
fbem-22225	105	9	and	and	CCONJ
fbem-22225	105	10	payment	payment	NOUN
fbem-22225	105	11	is	be	AUX
fbem-22225	105	12	not	not	PART
fbem-22225	105	13	clear	clear	ADJ
fbem-22225	105	14	the	the	DET
fbem-22225	105	15	key	key	ADJ
fbem-22225	105	16	point	point	NOUN
fbem-22225	105	17	of	of	ADP
fbem-22225	105	18	authorization	authorization	NOUN
fbem-22225	105	19	examination	examination	NOUN
fbem-22225	105	20	and	and	CCONJ
fbem-22225	105	21	approval	approval	NOUN
fbem-22225	105	22	is	be	AUX
fbem-22225	105	23	to	to	PART
fbem-22225	105	24	clarify	clarify	VERB
fbem-22225	105	25	the	the	DET
fbem-22225	105	26	authority	authority	NOUN
fbem-22225	105	27	and	and	CCONJ
fbem-22225	105	28	responsibility	responsibility	NOUN
fbem-22225	105	29	of	of	ADP
fbem-22225	105	30	each	each	DET
fbem-22225	105	31	department	department	NOUN
fbem-22225	105	32	,	,	PUNCT
fbem-22225	105	33	and	and	CCONJ
fbem-22225	105	34	clarify	clarify	VERB
fbem-22225	105	35	the	the	DET
fbem-22225	105	36	examination	examination	NOUN
fbem-22225	105	37	and	and	CCONJ
fbem-22225	105	38	approval	approval	NOUN
fbem-22225	105	39	procedures	procedure	NOUN
fbem-22225	105	40	,	,	PUNCT
fbem-22225	105	41	and	and	CCONJ
fbem-22225	105	42	shall	shall	AUX
fbem-22225	105	43	not	not	PART
fbem-22225	105	44	go	go	VERB
fbem-22225	105	45	beyond	beyond	ADP
fbem-22225	105	46	the	the	DET
fbem-22225	105	47	authority	authority	NOUN
fbem-22225	105	48	without	without	ADP
fbem-22225	105	49	authorization	authorization	NOUN
fbem-22225	105	50	.	.	PUNCT
fbem-22225	106	1	when	when	SCONJ
fbem-22225	106	2	monetary	monetary	ADJ
fbem-22225	106	3	funds	fund	NOUN
fbem-22225	106	4	are	be	AUX
fbem-22225	106	5	received	receive	VERB
fbem-22225	106	6	,	,	PUNCT
fbem-22225	106	7	they	they	PRON
fbem-22225	106	8	are	be	AUX
fbem-22225	106	9	directly	directly	ADV
fbem-22225	106	10	remitted	remit	VERB
fbem-22225	106	11	from	from	ADP
fbem-22225	106	12	the	the	DET
fbem-22225	106	13	bank	bank	NOUN
fbem-22225	106	14	account	account	NOUN
fbem-22225	106	15	of	of	ADP
fbem-22225	106	16	the	the	DET
fbem-22225	106	17	other	other	ADJ
fbem-22225	106	18	company	company	NOUN
fbem-22225	106	19	to	to	ADP
fbem-22225	106	20	the	the	DET
fbem-22225	106	21	corresponding	correspond	VERB
fbem-22225	106	22	bank	bank	PROPN
fbem-22225	106	23	account	account	NOUN
fbem-22225	106	24	of	of	ADP
fbem-22225	106	25	the	the	DET
fbem-22225	106	26	company	company	NOUN
fbem-22225	106	27	,	,	PUNCT
fbem-22225	106	28	and	and	CCONJ
fbem-22225	106	29	then	then	ADV
fbem-22225	106	30	the	the	DET
fbem-22225	106	31	company	company	NOUN
fbem-22225	106	32	's	's	PART
fbem-22225	106	33	financial	financial	ADJ
fbem-22225	106	34	department	department	NOUN
fbem-22225	106	35	directly	directly	ADV
fbem-22225	106	36	issues	issue	VERB
fbem-22225	106	37	the	the	DET
fbem-22225	106	38	bills	bill	NOUN
fbem-22225	106	39	.	.	PUNCT
fbem-22225	107	1	the	the	DET
fbem-22225	107	2	payment	payment	NOUN
fbem-22225	107	3	process	process	NOUN
fbem-22225	107	4	of	of	ADP
fbem-22225	107	5	the	the	DET
fbem-22225	107	6	monetary	monetary	ADJ
fbem-22225	107	7	funds	fund	NOUN
fbem-22225	107	8	of	of	ADP
fbem-22225	107	9	company	company	NOUN
fbem-22225	107	10	a	a	PRON
fbem-22225	107	11	is	be	AUX
fbem-22225	107	12	as	as	SCONJ
fbem-22225	107	13	follows	follow	VERB
fbem-22225	107	14	:	:	PUNCT
fbem-22225	107	15	the	the	DET
fbem-22225	107	16	manager	manager	NOUN
fbem-22225	107	17	submits	submit	VERB
fbem-22225	107	18	the	the	DET
fbem-22225	107	19	application	application	NOUN
fbem-22225	107	20	in	in	ADP
fbem-22225	107	21	accordance	accordance	NOUN
fbem-22225	107	22	with	with	ADP
fbem-22225	107	23	the	the	DET
fbem-22225	107	24	approval	approval	NOUN
fbem-22225	107	25	procedure	procedure	NOUN
fbem-22225	107	26	,	,	PUNCT
fbem-22225	107	27	then	then	ADV
fbem-22225	107	28	the	the	DET
fbem-22225	107	29	department	department	NOUN
fbem-22225	107	30	head	head	NOUN
fbem-22225	107	31	signs	sign	NOUN
fbem-22225	107	32	,	,	PUNCT
fbem-22225	107	33	the	the	DET
fbem-22225	107	34	general	general	ADJ
fbem-22225	107	35	manager	manager	NOUN
fbem-22225	107	36	approves	approve	VERB
fbem-22225	107	37	and	and	CCONJ
fbem-22225	107	38	signs	sign	NOUN
fbem-22225	107	39	,	,	PUNCT
fbem-22225	107	40	the	the	DET
fbem-22225	107	41	financial	financial	ADJ
fbem-22225	107	42	audit	audit	NOUN
fbem-22225	107	43	,	,	PUNCT
fbem-22225	107	44	and	and	CCONJ
fbem-22225	107	45	then	then	ADV
fbem-22225	107	46	the	the	DET
fbem-22225	107	47	payment	payment	NOUN
fbem-22225	107	48	.	.	PUNCT
fbem-22225	108	1	in	in	ADP
fbem-22225	108	2	the	the	DET
fbem-22225	108	3	specific	specific	ADJ
fbem-22225	108	4	business	business	NOUN
fbem-22225	108	5	,	,	PUNCT
fbem-22225	108	6	because	because	SCONJ
fbem-22225	108	7	there	there	PRON
fbem-22225	108	8	is	be	VERB
fbem-22225	108	9	no	no	DET
fbem-22225	108	10	clear	clear	ADJ
fbem-22225	108	11	authorization	authorization	NOUN
fbem-22225	108	12	and	and	CCONJ
fbem-22225	108	13	approval	approval	NOUN
fbem-22225	108	14	,	,	PUNCT
fbem-22225	108	15	it	it	PRON
fbem-22225	108	16	can	can	AUX
fbem-22225	108	17	not	not	PART
fbem-22225	108	18	be	be	AUX
fbem-22225	108	19	effectively	effectively	ADV
fbem-22225	108	20	implemented	implement	VERB
fbem-22225	108	21	.	.	PUNCT
fbem-22225	109	1	some	some	DET
fbem-22225	109	2	business	business	NOUN
fbem-22225	109	3	applications	application	NOUN
fbem-22225	109	4	that	that	PRON
fbem-22225	109	5	need	need	VERB
fbem-22225	109	6	to	to	PART
fbem-22225	109	7	be	be	AUX
fbem-22225	109	8	paid	pay	VERB
fbem-22225	109	9	will	will	AUX
fbem-22225	109	10	be	be	AUX
fbem-22225	109	11	paid	pay	VERB
fbem-22225	109	12	beyond	beyond	ADP
fbem-22225	109	13	the	the	DET
fbem-22225	109	14	authority	authority	NOUN
fbem-22225	109	15	after	after	ADP
fbem-22225	109	16	obtaining	obtain	VERB
fbem-22225	109	17	the	the	DET
fbem-22225	109	18	oral	oral	ADJ
fbem-22225	109	19	permission	permission	NOUN
fbem-22225	109	20	of	of	ADP
fbem-22225	109	21	the	the	DET
fbem-22225	109	22	relevant	relevant	ADJ
fbem-22225	109	23	supervisor	supervisor	NOUN
fbem-22225	109	24	,	,	PUNCT
fbem-22225	109	25	while	while	SCONJ
fbem-22225	109	26	the	the	DET
fbem-22225	109	27	actual	actual	ADJ
fbem-22225	109	28	approval	approval	NOUN
fbem-22225	109	29	procedure	procedure	NOUN
fbem-22225	109	30	has	have	AUX
fbem-22225	109	31	not	not	PART
fbem-22225	109	32	been	be	AUX
fbem-22225	109	33	implemented	implement	VERB
fbem-22225	109	34	,	,	PUNCT
fbem-22225	109	35	and	and	CCONJ
fbem-22225	109	36	it	it	PRON
fbem-22225	109	37	can	can	AUX
fbem-22225	109	38	not	not	PART
fbem-22225	109	39	be	be	AUX
fbem-22225	109	40	proved	prove	VERB
fbem-22225	109	41	whether	whether	SCONJ
fbem-22225	109	42	it	it	PRON
fbem-22225	109	43	is	be	AUX
fbem-22225	109	44	true	true	ADJ
fbem-22225	109	45	.	.	PUNCT
fbem-22225	110	1	in	in	ADP
fbem-22225	110	2	the	the	DET
fbem-22225	110	3	authorization	authorization	NOUN
fbem-22225	110	4	of	of	ADP
fbem-22225	110	5	funds	fund	NOUN
fbem-22225	110	6	,	,	PUNCT
fbem-22225	110	7	there	there	PRON
fbem-22225	110	8	are	be	VERB
fbem-22225	110	9	some	some	DET
fbem-22225	110	10	loopholes	loophole	NOUN
fbem-22225	110	11	,	,	PUNCT
fbem-22225	110	12	and	and	CCONJ
fbem-22225	110	13	even	even	ADV
fbem-22225	110	14	the	the	DET
fbem-22225	110	15	possibility	possibility	NOUN
fbem-22225	110	16	of	of	ADP
fbem-22225	110	17	forgery	forgery	NOUN
fbem-22225	110	18	.	.	PUNCT
fbem-22225	111	1	the	the	DET
fbem-22225	111	2	reason	reason	NOUN
fbem-22225	111	3	for	for	ADP
fbem-22225	111	4	the	the	DET
fbem-22225	111	5	above	above	ADJ
fbem-22225	111	6	problems	problem	NOUN
fbem-22225	111	7	is	be	AUX
fbem-22225	111	8	that	that	SCONJ
fbem-22225	111	9	the	the	DET
fbem-22225	111	10	company	company	NOUN
fbem-22225	111	11	's	's	PART
fbem-22225	111	12	management	management	NOUN
fbem-22225	111	13	did	do	AUX
fbem-22225	111	14	not	not	PART
fbem-22225	111	15	realize	realize	VERB
fbem-22225	111	16	that	that	SCONJ
fbem-22225	111	17	there	there	PRON
fbem-22225	111	18	should	should	AUX
fbem-22225	111	19	be	be	AUX
fbem-22225	111	20	a	a	DET
fbem-22225	111	21	clear	clear	ADJ
fbem-22225	111	22	division	division	NOUN
fbem-22225	111	23	of	of	ADP
fbem-22225	111	24	responsibilities	responsibility	NOUN
fbem-22225	111	25	among	among	ADP
fbem-22225	111	26	the	the	DET
fbem-22225	111	27	company	company	NOUN
fbem-22225	111	28	's	's	PART
fbem-22225	111	29	departments	department	NOUN
fbem-22225	111	30	and	and	CCONJ
fbem-22225	111	31	personnel	personnel	NOUN
fbem-22225	111	32	,	,	PUNCT
fbem-22225	111	33	and	and	CCONJ
fbem-22225	111	34	the	the	DET
fbem-22225	111	35	company	company	NOUN
fbem-22225	111	36	did	do	AUX
fbem-22225	111	37	not	not	PART
fbem-22225	111	38	make	make	VERB
fbem-22225	111	39	a	a	DET
fbem-22225	111	40	clear	clear	ADJ
fbem-22225	111	41	division	division	NOUN
fbem-22225	111	42	of	of	ADP
fbem-22225	111	43	responsibilities	responsibility	NOUN
fbem-22225	111	44	in	in	ADP
fbem-22225	111	45	the	the	DET
fbem-22225	111	46	authorization	authorization	NOUN
fbem-22225	111	47	and	and	CCONJ
fbem-22225	111	48	approval	approval	NOUN
fbem-22225	111	49	,	,	PUNCT
fbem-22225	111	50	and	and	CCONJ
fbem-22225	111	51	the	the	DET
fbem-22225	111	52	approval	approval	NOUN
fbem-22225	111	53	behavior	behavior	NOUN
fbem-22225	111	54	occurred	occur	VERB
fbem-22225	111	55	beyond	beyond	ADP
fbem-22225	111	56	the	the	DET
fbem-22225	111	57	level	level	NOUN
fbem-22225	111	58	and	and	CCONJ
fbem-22225	111	59	beyond	beyond	ADP
fbem-22225	111	60	the	the	DET
fbem-22225	111	61	power	power	NOUN
fbem-22225	111	62	,	,	PUNCT
fbem-22225	111	63	resulting	result	VERB
fbem-22225	111	64	in	in	ADP
fbem-22225	111	65	the	the	DET
fbem-22225	111	66	possibility	possibility	NOUN
fbem-22225	111	67	of	of	ADP
fbem-22225	111	68	forgery	forgery	NOUN
fbem-22225	111	69	of	of	ADP
fbem-22225	111	70	payment	payment	NOUN
fbem-22225	111	71	or	or	CCONJ
fbem-22225	111	72	collection	collection	NOUN
fbem-22225	111	73	,	,	PUNCT
fbem-22225	111	74	which	which	PRON
fbem-22225	111	75	brought	bring	VERB
fbem-22225	111	76	substantial	substantial	ADJ
fbem-22225	111	77	damage	damage	NOUN
fbem-22225	111	78	to	to	ADP
fbem-22225	111	79	the	the	DET
fbem-22225	111	80	company	company	NOUN
fbem-22225	111	81	's	's	PART
fbem-22225	111	82	interests	interest	NOUN
fbem-22225	111	83	.	.	PUNCT
fbem-22225	112	1	3.3	3.3	NUM
fbem-22225	112	2	.	.	PUNCT
fbem-22225	113	1	the	the	DET
fbem-22225	113	2	internal	internal	ADJ
fbem-22225	113	3	control	control	NOUN
fbem-22225	113	4	system	system	NOUN
fbem-22225	113	5	of	of	ADP
fbem-22225	113	6	monetary	monetary	ADJ
fbem-22225	113	7	fund	fund	NOUN
fbem-22225	113	8	inventory	inventory	NOUN
fbem-22225	113	9	is	be	AUX
fbem-22225	113	10	not	not	PART
fbem-22225	113	11	sound	sound	ADJ
fbem-22225	113	12	in	in	ADP
fbem-22225	113	13	the	the	DET
fbem-22225	113	14	inventory	inventory	NOUN
fbem-22225	113	15	of	of	ADP
fbem-22225	113	16	monetary	monetary	ADJ
fbem-22225	113	17	funds	fund	NOUN
fbem-22225	113	18	,	,	PUNCT
fbem-22225	113	19	a	a	DET
fbem-22225	113	20	company	company	NOUN
fbem-22225	113	21	generally	generally	ADV
fbem-22225	113	22	carries	carry	VERB
fbem-22225	113	23	out	out	ADP
fbem-22225	113	24	an	an	DET
fbem-22225	113	25	inventory	inventory	NOUN
fbem-22225	113	26	at	at	ADP
fbem-22225	113	27	the	the	DET
fbem-22225	113	28	end	end	NOUN
fbem-22225	113	29	of	of	ADP
fbem-22225	113	30	the	the	DET
fbem-22225	113	31	year	year	NOUN
fbem-22225	113	32	every	every	DET
fbem-22225	113	33	period	period	NOUN
fbem-22225	113	34	of	of	ADP
fbem-22225	113	35	time	time	NOUN
fbem-22225	113	36	,	,	PUNCT
fbem-22225	113	37	and	and	CCONJ
fbem-22225	113	38	for	for	ADP
fbem-22225	113	39	these	these	DET
fbem-22225	113	40	cash	cash	NOUN
fbem-22225	113	41	,	,	PUNCT
fbem-22225	113	42	it	it	PRON
fbem-22225	113	43	is	be	AUX
fbem-22225	113	44	a	a	DET
fbem-22225	113	45	daily	daily	ADJ
fbem-22225	113	46	inventory	inventory	NOUN
fbem-22225	113	47	,	,	PUNCT
fbem-22225	113	48	however	however	ADV
fbem-22225	113	49	,	,	PUNCT
fbem-22225	113	50	in	in	ADP
fbem-22225	113	51	order	order	NOUN
fbem-22225	113	52	to	to	PART
fbem-22225	113	53	ensure	ensure	VERB
fbem-22225	113	54	the	the	DET
fbem-22225	113	55	safety	safety	NOUN
fbem-22225	113	56	of	of	ADP
fbem-22225	113	57	the	the	DET
fbem-22225	113	58	company	company	NOUN
fbem-22225	113	59	's	's	PART
fbem-22225	113	60	funds	fund	NOUN
fbem-22225	113	61	,	,	PUNCT
fbem-22225	113	62	generally	generally	ADV
fbem-22225	113	63	at	at	ADP
fbem-22225	113	64	the	the	DET
fbem-22225	113	65	end	end	NOUN
fbem-22225	113	66	of	of	ADP
fbem-22225	113	67	the	the	DET
fbem-22225	113	68	year	year	NOUN
fbem-22225	113	69	will	will	AUX
fbem-22225	113	70	carry	carry	VERB
fbem-22225	113	71	out	out	ADP
fbem-22225	113	72	an	an	DET
fbem-22225	113	73	inventory	inventory	NOUN
fbem-22225	113	74	,	,	PUNCT
fbem-22225	113	75	and	and	CCONJ
fbem-22225	113	76	a	a	DET
fbem-22225	113	77	company	company	NOUN
fbem-22225	113	78	's	's	PART
fbem-22225	113	79	last	last	ADJ
fbem-22225	113	80	inventory	inventory	NOUN
fbem-22225	113	81	,	,	PUNCT
fbem-22225	113	82	is	be	AUX
fbem-22225	113	83	directly	directly	ADV
fbem-22225	113	84	carried	carry	VERB
fbem-22225	113	85	out	out	ADP
fbem-22225	113	86	by	by	ADP
fbem-22225	113	87	the	the	DET
fbem-22225	113	88	cashier	cashier	NOUN
fbem-22225	113	89	,	,	PUNCT
fbem-22225	113	90	after	after	SCONJ
fbem-22225	113	91	the	the	DET
fbem-22225	113	92	inventory	inventory	NOUN
fbem-22225	113	93	is	be	AUX
fbem-22225	113	94	completed	complete	VERB
fbem-22225	113	95	,	,	PUNCT
fbem-22225	113	96	the	the	DET
fbem-22225	113	97	cashier	cashier	NOUN
fbem-22225	113	98	will	will	AUX
fbem-22225	113	99	produce	produce	VERB
fbem-22225	113	100	a	a	DET
fbem-22225	113	101	"	"	PUNCT
fbem-22225	113	102	cash	cash	NOUN
fbem-22225	113	103	inventory	inventory	NOUN
fbem-22225	113	104	report	report	NOUN
fbem-22225	113	105	"	"	PUNCT
fbem-22225	113	106	,	,	PUNCT
fbem-22225	113	107	this	this	DET
fbem-22225	113	108	inventory	inventory	NOUN
fbem-22225	113	109	method	method	NOUN
fbem-22225	113	110	,	,	PUNCT
fbem-22225	113	111	it	it	PRON
fbem-22225	113	112	is	be	AUX
fbem-22225	113	113	easy	easy	ADJ
fbem-22225	113	114	to	to	PART
fbem-22225	113	115	appear	appear	VERB
fbem-22225	113	116	insufficient	insufficient	ADJ
fbem-22225	113	117	funds	fund	NOUN
fbem-22225	113	118	,	,	PUNCT
fbem-22225	113	119	but	but	CCONJ
fbem-22225	113	120	also	also	ADV
fbem-22225	113	121	to	to	PART
fbem-22225	113	122	leave	leave	VERB
fbem-22225	113	123	the	the	DET
fbem-22225	113	124	cashier	cashier	ADJ
fbem-22225	113	125	traces	trace	NOUN
fbem-22225	113	126	of	of	ADP
fbem-22225	113	127	embezzlement	embezzlement	NOUN
fbem-22225	113	128	of	of	ADP
fbem-22225	113	129	public	public	ADJ
fbem-22225	113	130	funds	fund	NOUN
fbem-22225	113	131	.	.	PUNCT
fbem-22225	114	1	check	check	VERB
fbem-22225	114	2	the	the	DET
fbem-22225	114	3	bank	bank	NOUN
fbem-22225	114	4	deposit	deposit	NOUN
fbem-22225	114	5	,	,	PUNCT
fbem-22225	114	6	using	use	VERB
fbem-22225	114	7	the	the	DET
fbem-22225	114	8	method	method	NOUN
fbem-22225	114	9	of	of	ADP
fbem-22225	114	10	checking	check	VERB
fbem-22225	114	11	the	the	DET
fbem-22225	114	12	account	account	NOUN
fbem-22225	114	13	with	with	ADP
fbem-22225	114	14	the	the	DET
fbem-22225	114	15	bank	bank	NOUN
fbem-22225	114	16	,	,	PUNCT
fbem-22225	114	17	and	and	CCONJ
fbem-22225	114	18	will	will	AUX
fbem-22225	114	19	my	my	PRON
fbem-22225	114	20	bank	bank	NOUN
fbem-22225	114	21	account	account	NOUN
fbem-22225	114	22	and	and	CCONJ
fbem-22225	114	23	the	the	DET
fbem-22225	114	24	bank	bank	NOUN
fbem-22225	114	25	account	account	NOUN
fbem-22225	114	26	statement	statement	NOUN
fbem-22225	114	27	,	,	PUNCT
fbem-22225	114	28	at	at	ADP
fbem-22225	114	29	the	the	DET
fbem-22225	114	30	end	end	NOUN
fbem-22225	114	31	of	of	ADP
fbem-22225	114	32	each	each	DET
fbem-22225	114	33	month	month	NOUN
fbem-22225	114	34	,	,	PUNCT
fbem-22225	114	35	the	the	DET
fbem-22225	114	36	company	company	NOUN
fbem-22225	114	37	's	's	PART
fbem-22225	114	38	cashier	cashier	NOUN
fbem-22225	114	39	will	will	AUX
fbem-22225	114	40	all	all	ADV
fbem-22225	114	41	register	register	VERB
fbem-22225	114	42	the	the	DET
fbem-22225	114	43	company	company	NOUN
fbem-22225	114	44	's	's	PART
fbem-22225	114	45	bank	bank	NOUN
fbem-22225	114	46	deposit	deposit	NOUN
fbem-22225	114	47	account	account	NOUN
fbem-22225	114	48	,	,	PUNCT
fbem-22225	114	49	and	and	CCONJ
fbem-22225	114	50	its	its	PRON
fbem-22225	114	51	balance	balance	NOUN
fbem-22225	114	52	,	,	PUNCT
fbem-22225	114	53	and	and	CCONJ
fbem-22225	114	54	then	then	ADV
fbem-22225	114	55	to	to	ADP
fbem-22225	114	56	the	the	DET
fbem-22225	114	57	bank	bank	NOUN
fbem-22225	114	58	for	for	ADP
fbem-22225	114	59	the	the	DET
fbem-22225	114	60	bank	bank	NOUN
fbem-22225	114	61	statement	statement	NOUN
fbem-22225	114	62	,	,	PUNCT
fbem-22225	114	63	by	by	ADP
fbem-22225	114	64	the	the	DET
fbem-22225	114	65	non	non	ADJ
fbem-22225	114	66	-	-	ADJ
fbem-22225	114	67	cashier	cashier	ADJ
fbem-22225	114	68	accounting	accounting	NOUN
fbem-22225	114	69	personnel	personnel	NOUN
fbem-22225	114	70	check	check	VERB
fbem-22225	114	71	one	one	NUM
fbem-22225	114	72	by	by	ADP
fbem-22225	114	73	one	one	NUM
fbem-22225	114	74	.	.	PUNCT
fbem-22225	115	1	the	the	DET
fbem-22225	115	2	reason	reason	NOUN
fbem-22225	115	3	for	for	ADP
fbem-22225	115	4	the	the	DET
fbem-22225	115	5	above	above	ADJ
fbem-22225	115	6	problems	problem	NOUN
fbem-22225	115	7	lies	lie	VERB
fbem-22225	115	8	in	in	ADP
fbem-22225	115	9	the	the	DET
fbem-22225	115	10	negligence	negligence	NOUN
fbem-22225	115	11	of	of	ADP
fbem-22225	115	12	the	the	DET
fbem-22225	115	13	company	company	NOUN
fbem-22225	115	14	's	's	PART
fbem-22225	115	15	management	management	NOUN
fbem-22225	115	16	,	,	PUNCT
fbem-22225	115	17	did	do	AUX
fbem-22225	115	18	not	not	PART
fbem-22225	115	19	seriously	seriously	ADV
fbem-22225	115	20	study	study	VERB
fbem-22225	115	21	the	the	DET
fbem-22225	115	22	contents	content	NOUN
fbem-22225	115	23	of	of	ADP
fbem-22225	115	24	internal	internal	ADJ
fbem-22225	115	25	control	control	NOUN
fbem-22225	115	26	,	,	PUNCT
fbem-22225	115	27	did	do	AUX
fbem-22225	115	28	not	not	PART
fbem-22225	115	29	pay	pay	VERB
fbem-22225	115	30	enough	enough	ADJ
fbem-22225	115	31	attention	attention	NOUN
fbem-22225	115	32	to	to	ADP
fbem-22225	115	33	the	the	DET
fbem-22225	115	34	internal	internal	ADJ
fbem-22225	115	35	control	control	NOUN
fbem-22225	115	36	of	of	ADP
fbem-22225	115	37	monetary	monetary	ADJ
fbem-22225	115	38	funds	fund	NOUN
fbem-22225	115	39	,	,	PUNCT
fbem-22225	115	40	and	and	CCONJ
fbem-22225	115	41	did	do	AUX
fbem-22225	115	42	not	not	PART
fbem-22225	115	43	establish	establish	VERB
fbem-22225	115	44	a	a	DET
fbem-22225	115	45	perfect	perfect	ADJ
fbem-22225	115	46	internal	internal	ADJ
fbem-22225	115	47	audit	audit	NOUN
fbem-22225	115	48	and	and	CCONJ
fbem-22225	115	49	check	check	VERB
fbem-22225	115	50	team	team	NOUN
fbem-22225	115	51	,	,	PUNCT
fbem-22225	115	52	making	make	VERB
fbem-22225	115	53	the	the	DET
fbem-22225	115	54	existence	existence	NOUN
fbem-22225	115	55	of	of	ADP
fbem-22225	115	56	the	the	DET
fbem-22225	115	57	internal	internal	ADJ
fbem-22225	115	58	control	control	NOUN
fbem-22225	115	59	system	system	NOUN
fbem-22225	115	60	become	become	VERB
fbem-22225	115	61	a	a	DET
fbem-22225	115	62	hollow	hollow	NOUN
fbem-22225	115	63	.	.	PUNCT
fbem-22225	116	1	3.4	3.4	NUM
fbem-22225	116	2	.	.	PUNCT
fbem-22225	116	3	lack	lack	NOUN
fbem-22225	116	4	of	of	ADP
fbem-22225	116	5	sound	sound	ADJ
fbem-22225	116	6	internal	internal	ADJ
fbem-22225	116	7	control	control	NOUN
fbem-22225	116	8	system	system	NOUN
fbem-22225	116	9	of	of	ADP
fbem-22225	116	10	monetary	monetary	ADJ
fbem-22225	116	11	funds	fund	NOUN
fbem-22225	116	12	most	most	ADJ
fbem-22225	116	13	of	of	ADP
fbem-22225	116	14	the	the	DET
fbem-22225	116	15	internal	internal	ADJ
fbem-22225	116	16	control	control	NOUN
fbem-22225	116	17	systems	system	NOUN
fbem-22225	116	18	established	establish	VERB
fbem-22225	116	19	by	by	ADP
fbem-22225	116	20	company	company	NOUN
fbem-22225	116	21	a	a	PRON
fbem-22225	116	22	are	be	AUX
fbem-22225	116	23	modeled	model	VERB
fbem-22225	116	24	after	after	ADP
fbem-22225	116	25	the	the	DET
fbem-22225	116	26	basic	basic	ADJ
fbem-22225	116	27	norms	norm	NOUN
fbem-22225	116	28	for	for	ADP
fbem-22225	116	29	enterprise	enterprise	NOUN
fbem-22225	116	30	internal	internal	ADJ
fbem-22225	116	31	control	control	NOUN
fbem-22225	116	32	,	,	PUNCT
fbem-22225	116	33	instead	instead	ADV
fbem-22225	116	34	of	of	ADP
fbem-22225	116	35	being	be	AUX
fbem-22225	116	36	based	base	VERB
fbem-22225	116	37	on	on	ADP
fbem-22225	116	38	the	the	DET
fbem-22225	116	39	company	company	NOUN
fbem-22225	116	40	itself	itself	PRON
fbem-22225	116	41	,	,	PUNCT
fbem-22225	116	42	an	an	DET
fbem-22225	116	43	internal	internal	ADJ
fbem-22225	116	44	control	control	NOUN
fbem-22225	116	45	system	system	NOUN
fbem-22225	116	46	in	in	ADP
fbem-22225	116	47	line	line	NOUN
fbem-22225	116	48	with	with	ADP
fbem-22225	116	49	the	the	DET
fbem-22225	116	50	actual	actual	ADJ
fbem-22225	116	51	situation	situation	NOUN
fbem-22225	116	52	of	of	ADP
fbem-22225	116	53	the	the	DET
fbem-22225	116	54	company	company	NOUN
fbem-22225	116	55	has	have	AUX
fbem-22225	116	56	been	be	AUX
fbem-22225	116	57	established	establish	VERB
fbem-22225	116	58	.	.	PUNCT
fbem-22225	117	1	now	now	ADV
fbem-22225	117	2	we	we	PRON
fbem-22225	117	3	see	see	VERB
fbem-22225	117	4	the	the	DET
fbem-22225	117	5	internal	internal	ADJ
fbem-22225	117	6	control	control	NOUN
fbem-22225	117	7	system	system	NOUN
fbem-22225	117	8	of	of	ADP
fbem-22225	117	9	monetary	monetary	ADJ
fbem-22225	117	10	funds	fund	NOUN
fbem-22225	117	11	,	,	PUNCT
fbem-22225	117	12	if	if	SCONJ
fbem-22225	117	13	it	it	PRON
fbem-22225	117	14	can	can	AUX
fbem-22225	117	15	not	not	PART
fbem-22225	117	16	timely	timely	ADV
fbem-22225	117	17	prevent	prevent	VERB
fbem-22225	117	18	the	the	DET
fbem-22225	117	19	company	company	NOUN
fbem-22225	117	20	may	may	AUX
fbem-22225	117	21	appear	appear	VERB
fbem-22225	117	22	problems	problem	NOUN
fbem-22225	117	23	,	,	PUNCT
fbem-22225	117	24	then	then	ADV
fbem-22225	117	25	,	,	PUNCT
fbem-22225	117	26	even	even	ADV
fbem-22225	117	27	if	if	SCONJ
fbem-22225	117	28	there	there	PRON
fbem-22225	117	29	is	be	VERB
fbem-22225	117	30	an	an	DET
fbem-22225	117	31	internal	internal	ADJ
fbem-22225	117	32	control	control	NOUN
fbem-22225	117	33	system	system	NOUN
fbem-22225	117	34	,	,	PUNCT
fbem-22225	117	35	it	it	PRON
fbem-22225	117	36	will	will	AUX
fbem-22225	117	37	lose	lose	VERB
fbem-22225	117	38	its	its	PRON
fbem-22225	117	39	role	role	NOUN
fbem-22225	117	40	,	,	PUNCT
fbem-22225	117	41	thus	thus	ADV
fbem-22225	117	42	affecting	affect	VERB
fbem-22225	117	43	the	the	DET
fbem-22225	117	44	company	company	NOUN
fbem-22225	117	45	's	's	PART
fbem-22225	117	46	internal	internal	ADJ
fbem-22225	117	47	control	control	NOUN
fbem-22225	117	48	.	.	PUNCT
fbem-22225	118	1	the	the	DET
fbem-22225	118	2	internal	internal	ADJ
fbem-22225	118	3	control	control	NOUN
fbem-22225	118	4	system	system	NOUN
fbem-22225	118	5	of	of	ADP
fbem-22225	118	6	monetary	monetary	ADJ
fbem-22225	118	7	funds	fund	NOUN
fbem-22225	118	8	is	be	AUX
fbem-22225	118	9	the	the	DET
fbem-22225	118	10	code	code	NOUN
fbem-22225	118	11	of	of	ADP
fbem-22225	118	12	conduct	conduct	NOUN
fbem-22225	118	13	that	that	SCONJ
fbem-22225	118	14	employees	employee	NOUN
fbem-22225	118	15	must	must	AUX
fbem-22225	118	16	follow	follow	VERB
fbem-22225	118	17	in	in	ADP
fbem-22225	118	18	their	their	PRON
fbem-22225	118	19	daily	daily	ADJ
fbem-22225	118	20	work	work	NOUN
fbem-22225	118	21	.	.	PUNCT
fbem-22225	119	1	if	if	SCONJ
fbem-22225	119	2	the	the	DET
fbem-22225	119	3	company	company	NOUN
fbem-22225	119	4	does	do	AUX
fbem-22225	119	5	not	not	PART
fbem-22225	119	6	have	have	VERB
fbem-22225	119	7	a	a	DET
fbem-22225	119	8	set	set	NOUN
fbem-22225	119	9	of	of	ADP
fbem-22225	119	10	effective	effective	ADJ
fbem-22225	119	11	management	management	NOUN
fbem-22225	119	12	system	system	NOUN
fbem-22225	119	13	,	,	PUNCT
fbem-22225	119	14	it	it	PRON
fbem-22225	119	15	can	can	AUX
fbem-22225	119	16	not	not	PART
fbem-22225	119	17	restrain	restrain	VERB
fbem-22225	119	18	and	and	CCONJ
fbem-22225	119	19	restrict	restrict	VERB
fbem-22225	119	20	the	the	DET
fbem-22225	119	21	employees	employee	NOUN
fbem-22225	119	22	,	,	PUNCT
fbem-22225	119	23	which	which	PRON
fbem-22225	119	24	leads	lead	VERB
fbem-22225	119	25	to	to	ADP
fbem-22225	119	26	the	the	DET
fbem-22225	119	27	randomness	randomness	NOUN
fbem-22225	119	28	of	of	ADP
fbem-22225	119	29	the	the	DET
fbem-22225	119	30	employees	employee	NOUN
fbem-22225	119	31	in	in	ADP
fbem-22225	119	32	the	the	DET
fbem-22225	119	33	work	work	NOUN
fbem-22225	119	34	.	.	PUNCT
fbem-22225	120	1	with	with	ADP
fbem-22225	120	2	the	the	DET
fbem-22225	120	3	continuous	continuous	ADJ
fbem-22225	120	4	development	development	NOUN
fbem-22225	120	5	of	of	ADP
fbem-22225	120	6	the	the	DET
fbem-22225	120	7	company	company	NOUN
fbem-22225	120	8	,	,	PUNCT
fbem-22225	120	9	if	if	SCONJ
fbem-22225	120	10	the	the	DET
fbem-22225	120	11	improvement	improvement	NOUN
fbem-22225	120	12	can	can	AUX
fbem-22225	120	13	not	not	PART
fbem-22225	120	14	be	be	AUX
fbem-22225	120	15	made	make	VERB
fbem-22225	120	16	in	in	ADP
fbem-22225	120	17	time	time	NOUN
fbem-22225	120	18	,	,	PUNCT
fbem-22225	120	19	there	there	PRON
fbem-22225	120	20	will	will	AUX
fbem-22225	120	21	be	be	AUX
fbem-22225	120	22	many	many	ADJ
fbem-22225	120	23	problems	problem	NOUN
fbem-22225	120	24	,	,	PUNCT
fbem-22225	120	25	which	which	PRON
fbem-22225	120	26	will	will	AUX
fbem-22225	120	27	affect	affect	VERB
fbem-22225	120	28	the	the	DET
fbem-22225	120	29	overall	overall	ADJ
fbem-22225	120	30	healthy	healthy	ADJ
fbem-22225	120	31	development	development	NOUN
fbem-22225	120	32	of	of	ADP
fbem-22225	120	33	the	the	DET
fbem-22225	120	34	company	company	NOUN
fbem-22225	120	35	.	.	PUNCT
fbem-22225	121	1	in	in	ADP
fbem-22225	121	2	company	company	PROPN
fbem-22225	121	3	a	a	NOUN
fbem-22225	121	4	,	,	PUNCT
fbem-22225	121	5	the	the	DET
fbem-22225	121	6	accountant	accountant	NOUN
fbem-22225	121	7	can	can	AUX
fbem-22225	121	8	not	not	PART
fbem-22225	121	9	be	be	AUX
fbem-22225	121	10	engaged	engage	VERB
fbem-22225	121	11	in	in	ADP
fbem-22225	121	12	other	other	ADJ
fbem-22225	121	13	accounting	accounting	NOUN
fbem-22225	121	14	at	at	ADP
fbem-22225	121	15	the	the	DET
fbem-22225	121	16	same	same	ADJ
fbem-22225	121	17	time	time	NOUN
fbem-22225	121	18	,	,	PUNCT
fbem-22225	121	19	but	but	CCONJ
fbem-22225	121	20	when	when	SCONJ
fbem-22225	121	21	working	work	VERB
fbem-22225	121	22	in	in	ADP
fbem-22225	121	23	the	the	DET
fbem-22225	121	24	accounting	accounting	NOUN
fbem-22225	121	25	department	department	NOUN
fbem-22225	121	26	,	,	PUNCT
fbem-22225	121	27	the	the	DET
fbem-22225	121	28	cashier	cashier	NOUN
fbem-22225	121	29	is	be	AUX
fbem-22225	121	30	responsible	responsible	ADJ
fbem-22225	121	31	for	for	ADP
fbem-22225	121	32	the	the	DET
fbem-22225	121	33	preparation	preparation	NOUN
fbem-22225	121	34	of	of	ADP
fbem-22225	121	35	documents	document	NOUN
fbem-22225	121	36	and	and	CCONJ
fbem-22225	121	37	payment	payment	NOUN
fbem-22225	121	38	,	,	PUNCT
fbem-22225	121	39	and	and	CCONJ
fbem-22225	121	40	let	let	VERB
fbem-22225	121	41	the	the	DET
fbem-22225	121	42	cashier	cashier	NOUN
fbem-22225	121	43	be	be	AUX
fbem-22225	121	44	responsible	responsible	ADJ
fbem-22225	121	45	for	for	ADP
fbem-22225	121	46	the	the	DET
fbem-22225	121	47	preparation	preparation	NOUN
fbem-22225	121	48	of	of	ADP
fbem-22225	121	49	documents	document	NOUN
fbem-22225	121	50	and	and	CCONJ
fbem-22225	121	51	payment	payment	NOUN
fbem-22225	121	52	,	,	PUNCT
fbem-22225	121	53	it	it	PRON
fbem-22225	121	54	is	be	AUX
fbem-22225	121	55	likely	likely	ADJ
fbem-22225	121	56	to	to	PART
fbem-22225	121	57	cheat	cheat	VERB
fbem-22225	121	58	.	.	PUNCT
fbem-22225	122	1	similarly	similarly	ADV
fbem-22225	122	2	,	,	PUNCT
fbem-22225	122	3	when	when	SCONJ
fbem-22225	122	4	the	the	DET
fbem-22225	122	5	cashier	cashier	NOUN
fbem-22225	122	6	is	be	AUX
fbem-22225	122	7	out	out	ADV
fbem-22225	122	8	or	or	CCONJ
fbem-22225	122	9	on	on	ADP
fbem-22225	122	10	vacation	vacation	NOUN
fbem-22225	122	11	,	,	PUNCT
fbem-22225	122	12	another	another	DET
fbem-22225	122	13	financial	financial	ADJ
fbem-22225	122	14	department	department	NOUN
fbem-22225	122	15	will	will	AUX
fbem-22225	122	16	also	also	ADV
fbem-22225	122	17	replace	replace	VERB
fbem-22225	122	18	the	the	DET
fbem-22225	122	19	cashier	cashier	NOUN
fbem-22225	122	20	.	.	PUNCT
fbem-22225	123	1	this	this	DET
fbem-22225	123	2	uncoordinated	uncoordinated	ADJ
fbem-22225	123	3	position	position	NOUN
fbem-22225	123	4	division	division	NOUN
fbem-22225	123	5	is	be	AUX
fbem-22225	123	6	not	not	PART
fbem-22225	123	7	clear	clear	ADJ
fbem-22225	123	8	,	,	PUNCT
fbem-22225	123	9	and	and	CCONJ
fbem-22225	123	10	the	the	DET
fbem-22225	123	11	internal	internal	ADJ
fbem-22225	123	12	control	control	NOUN
fbem-22225	123	13	system	system	NOUN
fbem-22225	123	14	of	of	ADP
fbem-22225	123	15	the	the	DET
fbem-22225	123	16	monetary	monetary	ADJ
fbem-22225	123	17	fund	fund	NOUN
fbem-22225	123	18	is	be	AUX
fbem-22225	123	19	not	not	PART
fbem-22225	123	20	sound	sound	ADJ
fbem-22225	123	21	,	,	PUNCT
fbem-22225	123	22	which	which	PRON
fbem-22225	123	23	is	be	AUX
fbem-22225	123	24	likely	likely	ADJ
fbem-22225	123	25	to	to	PART
fbem-22225	123	26	cause	cause	VERB
fbem-22225	123	27	damage	damage	NOUN
fbem-22225	123	28	to	to	ADP
fbem-22225	123	29	the	the	DET
fbem-22225	123	30	assets	asset	NOUN
fbem-22225	123	31	of	of	ADP
fbem-22225	123	32	the	the	DET
fbem-22225	123	33	company	company	NOUN
fbem-22225	123	34	.	.	PUNCT
fbem-22225	124	1	at	at	ADP
fbem-22225	124	2	the	the	DET
fbem-22225	124	3	same	same	ADJ
fbem-22225	124	4	time	time	NOUN
fbem-22225	124	5	,	,	PUNCT
fbem-22225	124	6	financial	financial	ADJ
fbem-22225	124	7	staff	staff	NOUN
fbem-22225	124	8	are	be	AUX
fbem-22225	124	9	required	require	VERB
fbem-22225	124	10	to	to	PART
fbem-22225	124	11	rotate	rotate	VERB
fbem-22225	124	12	positions	position	NOUN
fbem-22225	124	13	.	.	PUNCT
fbem-22225	125	1	however	however	ADV
fbem-22225	125	2	,	,	PUNCT
fbem-22225	125	3	company	company	NOUN
fbem-22225	125	4	a	a	PRON
fbem-22225	125	5	did	do	AUX
fbem-22225	125	6	not	not	PART
fbem-22225	125	7	do	do	VERB
fbem-22225	125	8	so	so	ADV
fbem-22225	125	9	,	,	PUNCT
fbem-22225	125	10	so	so	CCONJ
fbem-22225	125	11	there	there	PRON
fbem-22225	125	12	is	be	VERB
fbem-22225	125	13	a	a	DET
fbem-22225	125	14	big	big	ADJ
fbem-22225	125	15	problem	problem	NOUN
fbem-22225	125	16	in	in	ADP
fbem-22225	125	17	the	the	DET
fbem-22225	125	18	management	management	NOUN
fbem-22225	125	19	of	of	ADP
fbem-22225	125	20	the	the	DET
fbem-22225	125	21	financial	financial	ADJ
fbem-22225	125	22	department	department	NOUN
fbem-22225	125	23	.	.	PUNCT
fbem-22225	126	1	because	because	SCONJ
fbem-22225	126	2	one	one	NUM
fbem-22225	126	3	person	person	NOUN
fbem-22225	126	4	stays	stay	VERB
fbem-22225	126	5	in	in	ADP
fbem-22225	126	6	one	one	NUM
fbem-22225	126	7	place	place	NOUN
fbem-22225	126	8	for	for	ADP
fbem-22225	126	9	a	a	DET
fbem-22225	126	10	long	long	ADJ
fbem-22225	126	11	time	time	NOUN
fbem-22225	126	12	,	,	PUNCT
fbem-22225	126	13	the	the	DET
fbem-22225	126	14	deterrent	deterrent	NOUN
fbem-22225	126	15	power	power	NOUN
fbem-22225	126	16	of	of	ADP
fbem-22225	126	17	the	the	DET
fbem-22225	126	18	system	system	NOUN
fbem-22225	126	19	will	will	AUX
fbem-22225	126	20	be	be	AUX
fbem-22225	126	21	weakened	weaken	VERB
fbem-22225	126	22	,	,	PUNCT
fbem-22225	126	23	and	and	CCONJ
fbem-22225	126	24	it	it	PRON
fbem-22225	126	25	is	be	AUX
fbem-22225	126	26	likely	likely	ADJ
fbem-22225	126	27	to	to	PART
fbem-22225	126	28	cause	cause	VERB
fbem-22225	126	29	employees	employee	NOUN
fbem-22225	126	30	to	to	PART
fbem-22225	126	31	cheat	cheat	VERB
fbem-22225	126	32	.	.	PUNCT
fbem-22225	127	1	at	at	ADP
fbem-22225	127	2	the	the	DET
fbem-22225	127	3	beginning	beginning	NOUN
fbem-22225	127	4	of	of	ADP
fbem-22225	127	5	the	the	DET
fbem-22225	127	6	establishment	establishment	NOUN
fbem-22225	127	7	of	of	ADP
fbem-22225	127	8	company	company	NOUN
fbem-22225	127	9	a	a	X
fbem-22225	127	10	,	,	PUNCT
fbem-22225	127	11	many	many	ADJ
fbem-22225	127	12	staff	staff	NOUN
fbem-22225	127	13	members	member	NOUN
fbem-22225	127	14	of	of	ADP
fbem-22225	127	15	the	the	DET
fbem-22225	127	16	company	company	NOUN
fbem-22225	127	17	are	be	AUX
fbem-22225	127	18	their	their	PRON
fbem-22225	127	19	relatives	relative	NOUN
fbem-22225	127	20	and	and	CCONJ
fbem-22225	127	21	friends	friend	NOUN
fbem-22225	127	22	.	.	PUNCT
fbem-22225	128	1	people	people	NOUN
fbem-22225	128	2	who	who	PRON
fbem-22225	128	3	have	have	AUX
fbem-22225	128	4	been	be	AUX
fbem-22225	128	5	engaged	engage	VERB
fbem-22225	128	6	in	in	ADP
fbem-22225	128	7	the	the	DET
fbem-22225	128	8	same	same	ADJ
fbem-22225	128	9	job	job	NOUN
fbem-22225	128	10	for	for	ADP
fbem-22225	128	11	a	a	DET
fbem-22225	128	12	long	long	ADJ
fbem-22225	128	13	time	time	NOUN
fbem-22225	128	14	tend	tend	VERB
fbem-22225	128	15	to	to	PART
fbem-22225	128	16	accumulate	accumulate	VERB
fbem-22225	128	17	a	a	DET
fbem-22225	128	18	large	large	ADJ
fbem-22225	128	19	amount	amount	NOUN
fbem-22225	128	20	of	of	ADP
fbem-22225	128	21	resources	resource	NOUN
fbem-22225	128	22	,	,	PUNCT
fbem-22225	128	23	thus	thus	ADV
fbem-22225	128	24	forming	form	VERB
fbem-22225	128	25	a	a	DET
fbem-22225	128	26	kind	kind	NOUN
fbem-22225	128	27	of	of	ADP
fbem-22225	128	28	exclusive	exclusive	ADJ
fbem-22225	128	29	resources	resource	NOUN
fbem-22225	128	30	,	,	PUNCT
fbem-22225	128	31	which	which	PRON
fbem-22225	128	32	poses	pose	VERB
fbem-22225	128	33	a	a	DET
fbem-22225	128	34	potential	potential	ADJ
fbem-22225	128	35	threat	threat	NOUN
fbem-22225	128	36	to	to	ADP
fbem-22225	128	37	the	the	DET
fbem-22225	128	38	interests	interest	NOUN
fbem-22225	128	39	of	of	ADP
fbem-22225	128	40	the	the	DET
fbem-22225	128	41	company	company	NOUN
fbem-22225	128	42	.	.	PUNCT
fbem-22225	129	1	the	the	DET
fbem-22225	129	2	reason	reason	NOUN
fbem-22225	129	3	for	for	ADP
fbem-22225	129	4	the	the	DET
fbem-22225	129	5	above	above	ADJ
fbem-22225	129	6	problems	problem	NOUN
fbem-22225	129	7	lies	lie	VERB
fbem-22225	129	8	in	in	ADP
fbem-22225	129	9	the	the	DET
fbem-22225	129	10	fact	fact	NOUN
fbem-22225	129	11	that	that	SCONJ
fbem-22225	129	12	a	a	DET
fbem-22225	129	13	sound	sound	ADJ
fbem-22225	129	14	internal	internal	ADJ
fbem-22225	129	15	control	control	NOUN
fbem-22225	129	16	system	system	NOUN
fbem-22225	129	17	needs	need	VERB
fbem-22225	129	18	the	the	DET
fbem-22225	129	19	assistance	assistance	NOUN
fbem-22225	129	20	of	of	ADP
fbem-22225	129	21	relevant	relevant	ADJ
fbem-22225	129	22	regulatory	regulatory	ADJ
fbem-22225	129	23	departments	department	NOUN
fbem-22225	129	24	.	.	PUNCT
fbem-22225	130	1	in	in	ADP
fbem-22225	130	2	order	order	NOUN
fbem-22225	130	3	to	to	PART
fbem-22225	130	4	save	save	VERB
fbem-22225	130	5	a	a	DET
fbem-22225	130	6	lot	lot	NOUN
fbem-22225	130	7	of	of	ADP
fbem-22225	130	8	costs	cost	NOUN
fbem-22225	130	9	,	,	PUNCT
fbem-22225	130	10	company	company	NOUN
fbem-22225	130	11	a	a	PRON
fbem-22225	130	12	does	do	AUX
fbem-22225	130	13	not	not	PART
fbem-22225	130	14	carry	carry	VERB
fbem-22225	130	15	out	out	ADP
fbem-22225	130	16	substantive	substantive	ADJ
fbem-22225	130	17	and	and	CCONJ
fbem-22225	130	18	effective	effective	ADJ
fbem-22225	130	19	supervision	supervision	NOUN
fbem-22225	130	20	of	of	ADP
fbem-22225	130	21	monetary	monetary	ADJ
fbem-22225	130	22	funds	fund	NOUN
fbem-22225	130	23	,	,	PUNCT
fbem-22225	130	24	nor	nor	CCONJ
fbem-22225	130	25	does	do	AUX
fbem-22225	130	26	it	it	PRON
fbem-22225	130	27	set	set	VERB
fbem-22225	130	28	up	up	ADP
fbem-22225	130	29	an	an	DET
fbem-22225	130	30	independent	independent	ADJ
fbem-22225	130	31	audit	audit	NOUN
fbem-22225	130	32	department	department	NOUN
fbem-22225	130	33	within	within	ADP
fbem-22225	130	34	the	the	DET
fbem-22225	130	35	company	company	NOUN
fbem-22225	130	36	,	,	PUNCT
fbem-22225	130	37	so	so	SCONJ
fbem-22225	130	38	it	it	PRON
fbem-22225	130	39	can	can	AUX
fbem-22225	130	40	not	not	PART
fbem-22225	130	41	carry	carry	VERB
fbem-22225	130	42	out	out	ADP
fbem-22225	130	43	regular	regular	ADJ
fbem-22225	130	44	internal	internal	ADJ
fbem-22225	130	45	audit	audit	NOUN
fbem-22225	130	46	work	work	NOUN
fbem-22225	130	47	,	,	PUNCT
fbem-22225	130	48	and	and	CCONJ
fbem-22225	130	49	the	the	DET
fbem-22225	130	50	internal	internal	ADJ
fbem-22225	130	51	control	control	NOUN
fbem-22225	130	52	system	system	NOUN
fbem-22225	130	53	is	be	AUX
fbem-22225	130	54	just	just	ADV
fbem-22225	130	55	a	a	DET
fbem-22225	130	56	form	form	NOUN
fbem-22225	130	57	.	.	PUNCT
fbem-22225	131	1	in	in	ADP
fbem-22225	131	2	this	this	DET
fbem-22225	131	3	way	way	NOUN
fbem-22225	131	4	,	,	PUNCT
fbem-22225	131	5	there	there	PRON
fbem-22225	131	6	will	will	AUX
fbem-22225	131	7	be	be	AUX
fbem-22225	131	8	some	some	DET
fbem-22225	131	9	50	50	NUM
fbem-22225	131	10	deviation	deviation	NOUN
fbem-22225	131	11	between	between	ADP
fbem-22225	131	12	the	the	DET
fbem-22225	131	13	implementation	implementation	NOUN
fbem-22225	131	14	period	period	NOUN
fbem-22225	131	15	and	and	CCONJ
fbem-22225	131	16	the	the	DET
fbem-22225	131	17	original	original	ADJ
fbem-22225	131	18	intention	intention	NOUN
fbem-22225	131	19	when	when	SCONJ
fbem-22225	131	20	the	the	DET
fbem-22225	131	21	internal	internal	ADJ
fbem-22225	131	22	control	control	NOUN
fbem-22225	131	23	system	system	NOUN
fbem-22225	131	24	was	be	AUX
fbem-22225	131	25	established	establish	VERB
fbem-22225	131	26	.	.	PUNCT
fbem-22225	132	1	4	4	X
fbem-22225	132	2	.	.	NOUN
fbem-22225	132	3	strategies	strategy	NOUN
fbem-22225	132	4	to	to	PART
fbem-22225	132	5	enhance	enhance	VERB
fbem-22225	132	6	the	the	DET
fbem-22225	132	7	internal	internal	ADJ
fbem-22225	132	8	control	control	NOUN
fbem-22225	132	9	of	of	ADP
fbem-22225	132	10	monetary	monetary	ADJ
fbem-22225	132	11	funds	fund	NOUN
fbem-22225	132	12	at	at	ADP
fbem-22225	132	13	company	company	NOUN
fbem-22225	132	14	a	a	DET
fbem-22225	132	15	4.1	4.1	NUM
fbem-22225	132	16	.	.	PUNCT
fbem-22225	133	1	improving	improve	VERB
fbem-22225	133	2	the	the	DET
fbem-22225	133	3	efficiency	efficiency	NOUN
fbem-22225	133	4	of	of	ADP
fbem-22225	133	5	monetary	monetary	ADJ
fbem-22225	133	6	fund	fund	NOUN
fbem-22225	133	7	utilization	utilization	NOUN
fbem-22225	133	8	the	the	DET
fbem-22225	133	9	company	company	NOUN
fbem-22225	133	10	can	can	AUX
fbem-22225	133	11	calculate	calculate	VERB
fbem-22225	133	12	the	the	DET
fbem-22225	133	13	best	good	ADJ
fbem-22225	133	14	cash	cash	NOUN
fbem-22225	133	15	holding	holding	NOUN
fbem-22225	133	16	of	of	ADP
fbem-22225	133	17	monetary	monetary	ADJ
fbem-22225	133	18	funds	fund	NOUN
fbem-22225	133	19	every	every	DET
fbem-22225	133	20	year	year	NOUN
fbem-22225	133	21	.	.	PUNCT
fbem-22225	134	1	this	this	DET
fbem-22225	134	2	kind	kind	NOUN
fbem-22225	134	3	of	of	ADP
fbem-22225	134	4	company	company	NOUN
fbem-22225	134	5	is	be	AUX
fbem-22225	134	6	relatively	relatively	ADV
fbem-22225	134	7	suitable	suitable	ADJ
fbem-22225	134	8	for	for	ADP
fbem-22225	134	9	determining	determine	VERB
fbem-22225	134	10	the	the	DET
fbem-22225	134	11	best	good	ADJ
fbem-22225	134	12	cash	cash	NOUN
fbem-22225	134	13	holding	holding	NOUN
fbem-22225	134	14	by	by	ADP
fbem-22225	134	15	cash	cash	NOUN
fbem-22225	134	16	turnover	turnover	NOUN
fbem-22225	134	17	method	method	NOUN
fbem-22225	134	18	,	,	PUNCT
fbem-22225	134	19	which	which	PRON
fbem-22225	134	20	is	be	AUX
fbem-22225	134	21	easy	easy	ADJ
fbem-22225	134	22	to	to	PART
fbem-22225	134	23	calculate	calculate	VERB
fbem-22225	134	24	and	and	CCONJ
fbem-22225	134	25	the	the	DET
fbem-22225	134	26	company	company	NOUN
fbem-22225	134	27	's	's	PART
fbem-22225	134	28	production	production	NOUN
fbem-22225	134	29	and	and	CCONJ
fbem-22225	134	30	operation	operation	NOUN
fbem-22225	134	31	are	be	AUX
fbem-22225	134	32	relatively	relatively	ADV
fbem-22225	134	33	stable	stable	ADJ
fbem-22225	134	34	.	.	PUNCT
fbem-22225	135	1	the	the	DET
fbem-22225	135	2	cash	cash	NOUN
fbem-22225	135	3	turnover	turnover	NOUN
fbem-22225	135	4	period	period	NOUN
fbem-22225	135	5	can	can	AUX
fbem-22225	135	6	be	be	AUX
fbem-22225	135	7	obtained	obtain	VERB
fbem-22225	135	8	by	by	ADP
fbem-22225	135	9	calculating	calculate	VERB
fbem-22225	135	10	the	the	DET
fbem-22225	135	11	turnover	turnover	NOUN
fbem-22225	135	12	period	period	NOUN
fbem-22225	135	13	of	of	ADP
fbem-22225	135	14	the	the	DET
fbem-22225	135	15	company	company	NOUN
fbem-22225	135	16	's	's	PART
fbem-22225	135	17	inventory	inventory	NOUN
fbem-22225	135	18	,	,	PUNCT
fbem-22225	135	19	accounts	account	VERB
fbem-22225	135	20	receivable	receivable	ADJ
fbem-22225	135	21	and	and	CCONJ
fbem-22225	135	22	accounts	account	VERB
fbem-22225	135	23	payable	payable	ADJ
fbem-22225	135	24	.	.	PUNCT
fbem-22225	136	1	and	and	CCONJ
fbem-22225	136	2	then	then	ADV
fbem-22225	136	3	calculate	calculate	VERB
fbem-22225	136	4	and	and	CCONJ
fbem-22225	136	5	analyze	analyze	VERB
fbem-22225	136	6	this	this	PRON
fbem-22225	136	7	,	,	PUNCT
fbem-22225	136	8	so	so	SCONJ
fbem-22225	136	9	as	as	SCONJ
fbem-22225	136	10	to	to	PART
fbem-22225	136	11	determine	determine	VERB
fbem-22225	136	12	the	the	DET
fbem-22225	136	13	best	good	ADJ
fbem-22225	136	14	cash	cash	NOUN
fbem-22225	136	15	holding	holding	NOUN
fbem-22225	136	16	of	of	ADP
fbem-22225	136	17	funds	fund	NOUN
fbem-22225	136	18	.	.	PUNCT
fbem-22225	137	1	in	in	ADP
fbem-22225	137	2	this	this	DET
fbem-22225	137	3	way	way	NOUN
fbem-22225	137	4	,	,	PUNCT
fbem-22225	137	5	we	we	PRON
fbem-22225	137	6	can	can	AUX
fbem-22225	137	7	retain	retain	VERB
fbem-22225	137	8	sufficient	sufficient	ADJ
fbem-22225	137	9	funds	fund	NOUN
fbem-22225	137	10	for	for	ADP
fbem-22225	137	11	the	the	DET
fbem-22225	137	12	company	company	NOUN
fbem-22225	137	13	,	,	PUNCT
fbem-22225	137	14	manage	manage	VERB
fbem-22225	137	15	the	the	DET
fbem-22225	137	16	remaining	remain	VERB
fbem-22225	137	17	funds	fund	NOUN
fbem-22225	137	18	reasonably	reasonably	ADV
fbem-22225	137	19	,	,	PUNCT
fbem-22225	137	20	strengthen	strengthen	VERB
fbem-22225	137	21	financial	financial	ADJ
fbem-22225	137	22	management	management	NOUN
fbem-22225	137	23	,	,	PUNCT
fbem-22225	137	24	promote	promote	VERB
fbem-22225	137	25	the	the	DET
fbem-22225	137	26	development	development	NOUN
fbem-22225	137	27	of	of	ADP
fbem-22225	137	28	business	business	NOUN
fbem-22225	137	29	,	,	PUNCT
fbem-22225	137	30	and	and	CCONJ
fbem-22225	137	31	make	make	VERB
fbem-22225	137	32	foreign	foreign	ADJ
fbem-22225	137	33	investment	investment	NOUN
fbem-22225	137	34	and	and	CCONJ
fbem-22225	137	35	try	try	VERB
fbem-22225	137	36	to	to	PART
fbem-22225	137	37	invest	invest	VERB
fbem-22225	137	38	other	other	ADJ
fbem-22225	137	39	assets	asset	NOUN
fbem-22225	137	40	that	that	PRON
fbem-22225	137	41	can	can	AUX
fbem-22225	137	42	produce	produce	VERB
fbem-22225	137	43	high	high	ADJ
fbem-22225	137	44	returns	return	NOUN
fbem-22225	137	45	.	.	PUNCT
fbem-22225	138	1	on	on	ADP
fbem-22225	138	2	the	the	DET
fbem-22225	138	3	premise	premise	NOUN
fbem-22225	138	4	of	of	ADP
fbem-22225	138	5	not	not	PART
fbem-22225	138	6	affecting	affect	VERB
fbem-22225	138	7	the	the	DET
fbem-22225	138	8	normal	normal	ADJ
fbem-22225	138	9	operation	operation	NOUN
fbem-22225	138	10	of	of	ADP
fbem-22225	138	11	the	the	DET
fbem-22225	138	12	enterprise	enterprise	NOUN
fbem-22225	138	13	,	,	PUNCT
fbem-22225	138	14	the	the	DET
fbem-22225	138	15	purchase	purchase	NOUN
fbem-22225	138	16	of	of	ADP
fbem-22225	138	17	financial	financial	ADJ
fbem-22225	138	18	products	product	NOUN
fbem-22225	138	19	from	from	ADP
fbem-22225	138	20	the	the	DET
fbem-22225	138	21	bank	bank	NOUN
fbem-22225	138	22	can	can	AUX
fbem-22225	138	23	not	not	PART
fbem-22225	138	24	only	only	ADV
fbem-22225	138	25	increase	increase	VERB
fbem-22225	138	26	the	the	DET
fbem-22225	138	27	profits	profit	NOUN
fbem-22225	138	28	of	of	ADP
fbem-22225	138	29	the	the	DET
fbem-22225	138	30	enterprise	enterprise	NOUN
fbem-22225	138	31	,	,	PUNCT
fbem-22225	138	32	but	but	CCONJ
fbem-22225	138	33	also	also	ADV
fbem-22225	138	34	increase	increase	VERB
fbem-22225	138	35	the	the	DET
fbem-22225	138	36	profits	profit	NOUN
fbem-22225	138	37	of	of	ADP
fbem-22225	138	38	the	the	DET
fbem-22225	138	39	enterprise	enterprise	NOUN
fbem-22225	138	40	.	.	PUNCT
fbem-22225	138	41	or	or	CCONJ
fbem-22225	138	42	invest	invest	VERB
fbem-22225	138	43	in	in	ADP
fbem-22225	138	44	the	the	DET
fbem-22225	138	45	enterprise	enterprise	NOUN
fbem-22225	138	46	itself	itself	PRON
fbem-22225	138	47	,	,	PUNCT
fbem-22225	138	48	expand	expand	VERB
fbem-22225	138	49	reproduction	reproduction	NOUN
fbem-22225	138	50	,	,	PUNCT
fbem-22225	138	51	expand	expand	VERB
fbem-22225	138	52	the	the	DET
fbem-22225	138	53	scale	scale	NOUN
fbem-22225	138	54	of	of	ADP
fbem-22225	138	55	operation	operation	NOUN
fbem-22225	138	56	,	,	PUNCT
fbem-22225	138	57	can	can	AUX
fbem-22225	138	58	also	also	ADV
fbem-22225	138	59	carry	carry	VERB
fbem-22225	138	60	out	out	ADP
fbem-22225	138	61	new	new	ADJ
fbem-22225	138	62	product	product	NOUN
fbem-22225	138	63	research	research	NOUN
fbem-22225	138	64	and	and	CCONJ
fbem-22225	138	65	development	development	NOUN
fbem-22225	138	66	,	,	PUNCT
fbem-22225	138	67	so	so	SCONJ
fbem-22225	138	68	as	as	SCONJ
fbem-22225	138	69	to	to	PART
fbem-22225	138	70	improve	improve	VERB
fbem-22225	138	71	product	product	NOUN
fbem-22225	138	72	quality	quality	NOUN
fbem-22225	138	73	,	,	PUNCT
fbem-22225	138	74	enhance	enhance	VERB
fbem-22225	138	75	the	the	DET
fbem-22225	138	76	core	core	NOUN
fbem-22225	138	77	competitiveness	competitiveness	NOUN
fbem-22225	138	78	of	of	ADP
fbem-22225	138	79	products	product	NOUN
fbem-22225	138	80	,	,	PUNCT
fbem-22225	138	81	in	in	ADP
fbem-22225	138	82	order	order	NOUN
fbem-22225	138	83	to	to	PART
fbem-22225	138	84	improve	improve	VERB
fbem-22225	138	85	the	the	DET
fbem-22225	138	86	utilization	utilization	NOUN
fbem-22225	138	87	rate	rate	NOUN
fbem-22225	138	88	of	of	ADP
fbem-22225	138	89	monetary	monetary	ADJ
fbem-22225	138	90	funds	fund	NOUN
fbem-22225	138	91	.	.	PUNCT
fbem-22225	139	1	4.2	4.2	NUM
fbem-22225	139	2	.	.	PUNCT
fbem-22225	139	3	improve	improve	VERB
fbem-22225	139	4	the	the	DET
fbem-22225	139	5	internal	internal	ADJ
fbem-22225	139	6	control	control	NOUN
fbem-22225	139	7	system	system	NOUN
fbem-22225	139	8	of	of	ADP
fbem-22225	139	9	monetary	monetary	ADJ
fbem-22225	139	10	fund	fund	NOUN
fbem-22225	139	11	inventory	inventory	NOUN
fbem-22225	139	12	the	the	DET
fbem-22225	139	13	inventory	inventory	NOUN
fbem-22225	139	14	of	of	ADP
fbem-22225	139	15	monetary	monetary	ADJ
fbem-22225	139	16	funds	fund	NOUN
fbem-22225	139	17	should	should	AUX
fbem-22225	139	18	be	be	AUX
fbem-22225	139	19	regular	regular	ADJ
fbem-22225	139	20	,	,	PUNCT
fbem-22225	139	21	but	but	CCONJ
fbem-22225	139	22	it	it	PRON
fbem-22225	139	23	can	can	AUX
fbem-22225	139	24	also	also	ADV
fbem-22225	139	25	be	be	AUX
fbem-22225	139	26	irregular	irregular	ADJ
fbem-22225	139	27	,	,	PUNCT
fbem-22225	139	28	not	not	PART
fbem-22225	139	29	limited	limit	VERB
fbem-22225	139	30	to	to	ADP
fbem-22225	139	31	once	once	ADV
fbem-22225	139	32	at	at	ADP
fbem-22225	139	33	the	the	DET
fbem-22225	139	34	end	end	NOUN
fbem-22225	139	35	of	of	ADP
fbem-22225	139	36	each	each	DET
fbem-22225	139	37	year	year	NOUN
fbem-22225	139	38	,	,	PUNCT
fbem-22225	139	39	and	and	CCONJ
fbem-22225	139	40	the	the	DET
fbem-22225	139	41	inventory	inventory	NOUN
fbem-22225	139	42	of	of	ADP
fbem-22225	139	43	cash	cash	NOUN
fbem-22225	139	44	should	should	AUX
fbem-22225	139	45	be	be	AUX
fbem-22225	139	46	a	a	DET
fbem-22225	139	47	surprise	surprise	NOUN
fbem-22225	139	48	inventory	inventory	NOUN
fbem-22225	139	49	,	,	PUNCT
fbem-22225	139	50	can	can	AUX
fbem-22225	139	51	not	not	PART
fbem-22225	139	52	inform	inform	VERB
fbem-22225	139	53	the	the	DET
fbem-22225	139	54	cashier	cashier	NOUN
fbem-22225	139	55	in	in	ADP
fbem-22225	139	56	advance	advance	NOUN
fbem-22225	139	57	,	,	PUNCT
fbem-22225	139	58	and	and	CCONJ
fbem-22225	139	59	the	the	DET
fbem-22225	139	60	inventory	inventory	NOUN
fbem-22225	139	61	time	time	NOUN
fbem-22225	139	62	can	can	AUX
fbem-22225	139	63	not	not	PART
fbem-22225	139	64	be	be	AUX
fbem-22225	139	65	the	the	DET
fbem-22225	139	66	cashier	cashier	NOUN
fbem-22225	139	67	,	,	PUNCT
fbem-22225	139	68	the	the	DET
fbem-22225	139	69	inventory	inventory	NOUN
fbem-22225	139	70	time	time	NOUN
fbem-22225	139	71	can	can	AUX
fbem-22225	139	72	not	not	PART
fbem-22225	139	73	be	be	AUX
fbem-22225	139	74	the	the	DET
fbem-22225	139	75	cashier	cashier	NOUN
fbem-22225	139	76	,	,	PUNCT
fbem-22225	139	77	but	but	CCONJ
fbem-22225	139	78	the	the	DET
fbem-22225	139	79	cashier	cashier	NOUN
fbem-22225	139	80	,	,	PUNCT
fbem-22225	139	81	the	the	DET
fbem-22225	139	82	cashier	cashier	NOUN
fbem-22225	139	83	must	must	AUX
fbem-22225	139	84	be	be	AUX
fbem-22225	139	85	accompanied	accompany	VERB
fbem-22225	139	86	by	by	ADP
fbem-22225	139	87	the	the	DET
fbem-22225	139	88	cashier	cashier	NOUN
fbem-22225	139	89	.	.	PUNCT
fbem-22225	140	1	in	in	ADP
fbem-22225	140	2	order	order	NOUN
fbem-22225	140	3	to	to	PART
fbem-22225	140	4	prevent	prevent	VERB
fbem-22225	140	5	the	the	DET
fbem-22225	140	6	cashier	cashier	NOUN
fbem-22225	140	7	from	from	ADP
fbem-22225	140	8	transferring	transfer	VERB
fbem-22225	140	9	the	the	DET
fbem-22225	140	10	company	company	NOUN
fbem-22225	140	11	's	's	PART
fbem-22225	140	12	property	property	NOUN
fbem-22225	140	13	.	.	PUNCT
fbem-22225	141	1	the	the	DET
fbem-22225	141	2	counting	count	VERB
fbem-22225	141	3	team	team	NOUN
fbem-22225	141	4	shall	shall	AUX
fbem-22225	141	5	prepare	prepare	VERB
fbem-22225	141	6	a	a	DET
fbem-22225	141	7	cash	cash	NOUN
fbem-22225	141	8	counting	counting	NOUN
fbem-22225	141	9	report	report	NOUN
fbem-22225	141	10	after	after	SCONJ
fbem-22225	141	11	the	the	DET
fbem-22225	141	12	counting	counting	NOUN
fbem-22225	141	13	is	be	AUX
fbem-22225	141	14	completed	complete	VERB
fbem-22225	141	15	.	.	PUNCT
fbem-22225	142	1	4.3	4.3	NUM
fbem-22225	142	2	.	.	PUNCT
fbem-22225	143	1	improve	improve	VERB
fbem-22225	143	2	the	the	DET
fbem-22225	143	3	internal	internal	ADJ
fbem-22225	143	4	control	control	NOUN
fbem-22225	143	5	system	system	NOUN
fbem-22225	143	6	of	of	ADP
fbem-22225	143	7	monetary	monetary	ADJ
fbem-22225	143	8	fund	fund	NOUN
fbem-22225	143	9	receipt	receipt	NOUN
fbem-22225	143	10	and	and	CCONJ
fbem-22225	143	11	payment	payment	NOUN
fbem-22225	143	12	the	the	DET
fbem-22225	143	13	authorization	authorization	NOUN
fbem-22225	143	14	and	and	CCONJ
fbem-22225	143	15	approval	approval	NOUN
fbem-22225	143	16	control	control	NOUN
fbem-22225	143	17	of	of	ADP
fbem-22225	143	18	the	the	DET
fbem-22225	143	19	company	company	NOUN
fbem-22225	143	20	is	be	AUX
fbem-22225	143	21	also	also	ADV
fbem-22225	143	22	an	an	DET
fbem-22225	143	23	indispensable	indispensable	ADJ
fbem-22225	143	24	link	link	NOUN
fbem-22225	143	25	to	to	PART
fbem-22225	143	26	improve	improve	VERB
fbem-22225	143	27	the	the	DET
fbem-22225	143	28	internal	internal	ADJ
fbem-22225	143	29	control	control	NOUN
fbem-22225	143	30	system	system	NOUN
fbem-22225	143	31	of	of	ADP
fbem-22225	143	32	the	the	DET
fbem-22225	143	33	company	company	NOUN
fbem-22225	143	34	's	's	PART
fbem-22225	143	35	monetary	monetary	ADJ
fbem-22225	143	36	funds	fund	NOUN
fbem-22225	143	37	.	.	PUNCT
fbem-22225	144	1	a	a	DET
fbem-22225	144	2	company	company	NOUN
fbem-22225	144	3	should	should	AUX
fbem-22225	144	4	strictly	strictly	ADV
fbem-22225	144	5	manage	manage	VERB
fbem-22225	144	6	its	its	PRON
fbem-22225	144	7	monetary	monetary	ADJ
fbem-22225	144	8	funds	fund	NOUN
fbem-22225	144	9	through	through	ADP
fbem-22225	144	10	the	the	DET
fbem-22225	144	11	approval	approval	NOUN
fbem-22225	144	12	and	and	CCONJ
fbem-22225	144	13	control	control	NOUN
fbem-22225	144	14	system	system	NOUN
fbem-22225	144	15	.	.	PUNCT
fbem-22225	145	1	through	through	ADP
fbem-22225	145	2	authorization	authorization	NOUN
fbem-22225	145	3	and	and	CCONJ
fbem-22225	145	4	approval	approval	NOUN
fbem-22225	145	5	,	,	PUNCT
fbem-22225	145	6	the	the	DET
fbem-22225	145	7	problem	problem	NOUN
fbem-22225	145	8	of	of	ADP
fbem-22225	145	9	excessive	excessive	ADJ
fbem-22225	145	10	fund	fund	NOUN
fbem-22225	145	11	management	management	NOUN
fbem-22225	145	12	can	can	AUX
fbem-22225	145	13	be	be	AUX
fbem-22225	145	14	effectively	effectively	ADV
fbem-22225	145	15	avoided	avoid	VERB
fbem-22225	145	16	.	.	PUNCT
fbem-22225	146	1	first	first	ADV
fbem-22225	146	2	of	of	ADP
fbem-22225	146	3	all	all	PRON
fbem-22225	146	4	,	,	PUNCT
fbem-22225	146	5	any	any	DET
fbem-22225	146	6	personnel	personnel	NOUN
fbem-22225	146	7	within	within	ADP
fbem-22225	146	8	the	the	DET
fbem-22225	146	9	company	company	NOUN
fbem-22225	146	10	can	can	AUX
fbem-22225	146	11	not	not	PART
fbem-22225	146	12	exceed	exceed	VERB
fbem-22225	146	13	the	the	DET
fbem-22225	146	14	authority	authority	NOUN
fbem-22225	146	15	to	to	PART
fbem-22225	146	16	approve	approve	VERB
fbem-22225	146	17	,	,	PUNCT
fbem-22225	146	18	secondly	secondly	ADV
fbem-22225	146	19	,	,	PUNCT
fbem-22225	146	20	in	in	ADP
fbem-22225	146	21	the	the	DET
fbem-22225	146	22	process	process	NOUN
fbem-22225	146	23	of	of	ADP
fbem-22225	146	24	the	the	DET
fbem-22225	146	25	release	release	NOUN
fbem-22225	146	26	of	of	ADP
fbem-22225	146	27	funds	fund	NOUN
fbem-22225	146	28	,	,	PUNCT
fbem-22225	146	29	we	we	PRON
fbem-22225	146	30	must	must	AUX
fbem-22225	146	31	leave	leave	VERB
fbem-22225	146	32	evidence	evidence	NOUN
fbem-22225	146	33	of	of	ADP
fbem-22225	146	34	approval	approval	NOUN
fbem-22225	146	35	,	,	PUNCT
fbem-22225	146	36	for	for	ADP
fbem-22225	146	37	example	example	NOUN
fbem-22225	146	38	,	,	PUNCT
fbem-22225	146	39	the	the	DET
fbem-22225	146	40	company	company	NOUN
fbem-22225	146	41	can	can	AUX
fbem-22225	146	42	use	use	VERB
fbem-22225	146	43	intelligent	intelligent	ADJ
fbem-22225	146	44	information	information	NOUN
fbem-22225	146	45	platform	platform	NOUN
fbem-22225	146	46	,	,	PUNCT
fbem-22225	146	47	online	online	ADJ
fbem-22225	146	48	audit	audit	NOUN
fbem-22225	146	49	,	,	PUNCT
fbem-22225	146	50	which	which	PRON
fbem-22225	146	51	can	can	AUX
fbem-22225	146	52	effectively	effectively	ADV
fbem-22225	146	53	prevent	prevent	VERB
fbem-22225	146	54	the	the	DET
fbem-22225	146	55	problem	problem	NOUN
fbem-22225	146	56	after	after	ADP
fbem-22225	146	57	shirking	shirk	VERB
fbem-22225	146	58	responsibility	responsibility	NOUN
fbem-22225	146	59	.	.	PUNCT
fbem-22225	147	1	in	in	ADP
fbem-22225	147	2	addition	addition	NOUN
fbem-22225	147	3	,	,	PUNCT
fbem-22225	147	4	if	if	SCONJ
fbem-22225	147	5	the	the	DET
fbem-22225	147	6	approver	approver	NOUN
fbem-22225	147	7	is	be	AUX
fbem-22225	147	8	out	out	ADP
fbem-22225	147	9	for	for	ADP
fbem-22225	147	10	business	business	NOUN
fbem-22225	147	11	,	,	PUNCT
fbem-22225	147	12	the	the	DET
fbem-22225	147	13	approval	approval	NOUN
fbem-22225	147	14	must	must	AUX
fbem-22225	147	15	have	have	VERB
fbem-22225	147	16	the	the	DET
fbem-22225	147	17	signature	signature	NOUN
fbem-22225	147	18	of	of	ADP
fbem-22225	147	19	the	the	DET
fbem-22225	147	20	authorized	authorized	ADJ
fbem-22225	147	21	person	person	NOUN
fbem-22225	147	22	and	and	CCONJ
fbem-22225	147	23	the	the	DET
fbem-22225	147	24	power	power	NOUN
fbem-22225	147	25	of	of	ADP
fbem-22225	147	26	attorney	attorney	NOUN
fbem-22225	147	27	.	.	PUNCT
fbem-22225	148	1	finally	finally	ADV
fbem-22225	148	2	,	,	PUNCT
fbem-22225	148	3	after	after	ADP
fbem-22225	148	4	the	the	DET
fbem-22225	148	5	approval	approval	NOUN
fbem-22225	148	6	,	,	PUNCT
fbem-22225	148	7	it	it	PRON
fbem-22225	148	8	should	should	AUX
fbem-22225	148	9	be	be	AUX
fbem-22225	148	10	strictly	strictly	ADV
fbem-22225	148	11	audited	audit	VERB
fbem-22225	148	12	to	to	PART
fbem-22225	148	13	ensure	ensure	VERB
fbem-22225	148	14	that	that	SCONJ
fbem-22225	148	15	the	the	DET
fbem-22225	148	16	amount	amount	NOUN
fbem-22225	148	17	paid	pay	VERB
fbem-22225	148	18	is	be	AUX
fbem-22225	148	19	consistent	consistent	ADJ
fbem-22225	148	20	with	with	ADP
fbem-22225	148	21	the	the	DET
fbem-22225	148	22	approved	approve	VERB
fbem-22225	148	23	amount	amount	NOUN
fbem-22225	148	24	,	,	PUNCT
fbem-22225	148	25	so	so	SCONJ
fbem-22225	148	26	as	as	SCONJ
fbem-22225	148	27	to	to	PART
fbem-22225	148	28	effectively	effectively	ADV
fbem-22225	148	29	protect	protect	VERB
fbem-22225	148	30	the	the	DET
fbem-22225	148	31	security	security	NOUN
fbem-22225	148	32	of	of	ADP
fbem-22225	148	33	the	the	DET
fbem-22225	148	34	company	company	NOUN
fbem-22225	148	35	's	's	PART
fbem-22225	148	36	funds	fund	NOUN
fbem-22225	148	37	.	.	PUNCT
fbem-22225	149	1	4.4	4.4	NUM
fbem-22225	149	2	.	.	PUNCT
fbem-22225	149	3	establish	establish	VERB
fbem-22225	149	4	and	and	CCONJ
fbem-22225	149	5	improve	improve	VERB
fbem-22225	149	6	the	the	DET
fbem-22225	149	7	internal	internal	ADJ
fbem-22225	149	8	control	control	NOUN
fbem-22225	149	9	system	system	NOUN
fbem-22225	149	10	of	of	ADP
fbem-22225	149	11	monetary	monetary	ADJ
fbem-22225	149	12	funds	fund	NOUN
fbem-22225	149	13	only	only	ADV
fbem-22225	149	14	by	by	ADP
fbem-22225	149	15	establishing	establish	VERB
fbem-22225	149	16	a	a	DET
fbem-22225	149	17	sound	sound	ADJ
fbem-22225	149	18	internal	internal	ADJ
fbem-22225	149	19	control	control	NOUN
fbem-22225	149	20	system	system	NOUN
fbem-22225	149	21	can	can	AUX
fbem-22225	149	22	we	we	PRON
fbem-22225	149	23	effectively	effectively	ADV
fbem-22225	149	24	supervise	supervise	VERB
fbem-22225	149	25	the	the	DET
fbem-22225	149	26	employees	employee	NOUN
fbem-22225	149	27	of	of	ADP
fbem-22225	149	28	the	the	DET
fbem-22225	149	29	enterprise	enterprise	NOUN
fbem-22225	149	30	.	.	PUNCT
fbem-22225	150	1	a	a	DET
fbem-22225	150	2	company	company	NOUN
fbem-22225	150	3	must	must	AUX
fbem-22225	150	4	have	have	VERB
fbem-22225	150	5	a	a	DET
fbem-22225	150	6	suitable	suitable	ADJ
fbem-22225	150	7	internal	internal	ADJ
fbem-22225	150	8	control	control	NOUN
fbem-22225	150	9	system	system	NOUN
fbem-22225	150	10	to	to	PART
fbem-22225	150	11	avoid	avoid	VERB
fbem-22225	150	12	"	"	PUNCT
fbem-22225	150	13	taking	take	VERB
fbem-22225	150	14	over	over	ADP
fbem-22225	150	15	"	"	PUNCT
fbem-22225	150	16	.	.	PUNCT
fbem-22225	151	1	for	for	ADP
fbem-22225	151	2	example	example	NOUN
fbem-22225	151	3	,	,	PUNCT
fbem-22225	151	4	the	the	DET
fbem-22225	151	5	company	company	NOUN
fbem-22225	151	6	can	can	AUX
fbem-22225	151	7	specify	specify	VERB
fbem-22225	151	8	the	the	DET
fbem-22225	151	9	responsibilities	responsibility	NOUN
fbem-22225	151	10	and	and	CCONJ
fbem-22225	151	11	scope	scope	NOUN
fbem-22225	151	12	of	of	ADP
fbem-22225	151	13	each	each	DET
fbem-22225	151	14	position	position	NOUN
fbem-22225	151	15	in	in	ADP
fbem-22225	151	16	the	the	DET
fbem-22225	151	17	internal	internal	ADJ
fbem-22225	151	18	control	control	NOUN
fbem-22225	151	19	system	system	NOUN
fbem-22225	151	20	.	.	PUNCT
fbem-22225	152	1	employees	employee	NOUN
fbem-22225	152	2	are	be	AUX
fbem-22225	152	3	divided	divide	VERB
fbem-22225	152	4	according	accord	VERB
fbem-22225	152	5	to	to	ADP
fbem-22225	152	6	their	their	PRON
fbem-22225	152	7	respective	respective	ADJ
fbem-22225	152	8	job	job	NOUN
fbem-22225	152	9	responsibilities	responsibility	NOUN
fbem-22225	152	10	to	to	PART
fbem-22225	152	11	speed	speed	VERB
fbem-22225	152	12	up	up	ADP
fbem-22225	152	13	various	various	ADJ
fbem-22225	152	14	business	business	NOUN
fbem-22225	152	15	processes	process	NOUN
fbem-22225	152	16	and	and	CCONJ
fbem-22225	152	17	avoid	avoid	VERB
fbem-22225	152	18	multiple	multiple	ADJ
fbem-22225	152	19	positions	position	NOUN
fbem-22225	152	20	for	for	ADP
fbem-22225	152	21	one	one	NUM
fbem-22225	152	22	person	person	NOUN
fbem-22225	152	23	.	.	PUNCT
fbem-22225	153	1	the	the	DET
fbem-22225	153	2	construction	construction	NOUN
fbem-22225	153	3	and	and	CCONJ
fbem-22225	153	4	perfection	perfection	NOUN
fbem-22225	153	5	of	of	ADP
fbem-22225	153	6	enterprise	enterprise	NOUN
fbem-22225	153	7	internal	internal	ADJ
fbem-22225	153	8	control	control	NOUN
fbem-22225	153	9	system	system	NOUN
fbem-22225	153	10	is	be	AUX
fbem-22225	153	11	also	also	ADV
fbem-22225	153	12	an	an	DET
fbem-22225	153	13	important	important	ADJ
fbem-22225	153	14	aspect	aspect	NOUN
fbem-22225	153	15	to	to	PART
fbem-22225	153	16	improve	improve	VERB
fbem-22225	153	17	the	the	DET
fbem-22225	153	18	level	level	NOUN
fbem-22225	153	19	of	of	ADP
fbem-22225	153	20	enterprise	enterprise	NOUN
fbem-22225	153	21	operation	operation	NOUN
fbem-22225	153	22	and	and	CCONJ
fbem-22225	153	23	management	management	NOUN
fbem-22225	153	24	.	.	PUNCT
fbem-22225	154	1	in	in	ADP
fbem-22225	154	2	this	this	DET
fbem-22225	154	3	way	way	NOUN
fbem-22225	154	4	,	,	PUNCT
fbem-22225	154	5	employees	employee	NOUN
fbem-22225	154	6	can	can	AUX
fbem-22225	154	7	have	have	VERB
fbem-22225	154	8	rules	rule	NOUN
fbem-22225	154	9	to	to	PART
fbem-22225	154	10	follow	follow	VERB
fbem-22225	154	11	when	when	SCONJ
fbem-22225	154	12	engaged	engage	VERB
fbem-22225	154	13	in	in	ADP
fbem-22225	154	14	company	company	NOUN
fbem-22225	154	15	affairs	affair	NOUN
fbem-22225	154	16	,	,	PUNCT
fbem-22225	154	17	so	so	SCONJ
fbem-22225	154	18	as	as	SCONJ
fbem-22225	154	19	to	to	PART
fbem-22225	154	20	effectively	effectively	ADV
fbem-22225	154	21	prevent	prevent	VERB
fbem-22225	154	22	financial	financial	ADJ
fbem-22225	154	23	fraud	fraud	NOUN
fbem-22225	154	24	.	.	PUNCT
fbem-22225	155	1	strengthen	strengthen	VERB
fbem-22225	155	2	the	the	DET
fbem-22225	155	3	control	control	NOUN
fbem-22225	155	4	of	of	ADP
fbem-22225	155	5	the	the	DET
fbem-22225	155	6	division	division	NOUN
fbem-22225	155	7	of	of	ADP
fbem-22225	155	8	jobs	job	NOUN
fbem-22225	155	9	,	,	PUNCT
fbem-22225	155	10	ensure	ensure	VERB
fbem-22225	155	11	the	the	DET
fbem-22225	155	12	separation	separation	NOUN
fbem-22225	155	13	of	of	ADP
fbem-22225	155	14	incompatible	incompatible	ADJ
fbem-22225	155	15	jobs	job	NOUN
fbem-22225	155	16	,	,	PUNCT
fbem-22225	155	17	but	but	CCONJ
fbem-22225	155	18	also	also	ADV
fbem-22225	155	19	to	to	PART
fbem-22225	155	20	prevent	prevent	VERB
fbem-22225	155	21	the	the	DET
fbem-22225	155	22	occurrence	occurrence	NOUN
fbem-22225	155	23	of	of	ADP
fbem-22225	155	24	multiple	multiple	ADJ
fbem-22225	155	25	posts	post	NOUN
fbem-22225	155	26	,	,	PUNCT
fbem-22225	155	27	but	but	CCONJ
fbem-22225	155	28	also	also	ADV
fbem-22225	155	29	to	to	PART
fbem-22225	155	30	carry	carry	VERB
fbem-22225	155	31	out	out	ADP
fbem-22225	155	32	regular	regular	ADJ
fbem-22225	155	33	or	or	CCONJ
fbem-22225	155	34	irregular	irregular	ADJ
fbem-22225	155	35	property	property	NOUN
fbem-22225	155	36	inventory	inventory	NOUN
fbem-22225	155	37	work	work	NOUN
fbem-22225	155	38	.	.	PUNCT
fbem-22225	156	1	5	5	X
fbem-22225	156	2	.	.	X
fbem-22225	156	3	conclusion	conclusion	NOUN
fbem-22225	156	4	this	this	DET
fbem-22225	156	5	paper	paper	NOUN
fbem-22225	156	6	uses	use	VERB
fbem-22225	156	7	literature	literature	NOUN
fbem-22225	156	8	research	research	NOUN
fbem-22225	156	9	and	and	CCONJ
fbem-22225	156	10	other	other	ADJ
fbem-22225	156	11	methods	method	NOUN
fbem-22225	156	12	to	to	PART
fbem-22225	156	13	have	have	VERB
fbem-22225	156	14	a	a	DET
fbem-22225	156	15	detailed	detailed	ADJ
fbem-22225	156	16	understanding	understanding	NOUN
fbem-22225	156	17	of	of	ADP
fbem-22225	156	18	the	the	DET
fbem-22225	156	19	internal	internal	ADJ
fbem-22225	156	20	fund	fund	NOUN
fbem-22225	156	21	control	control	NOUN
fbem-22225	156	22	of	of	ADP
fbem-22225	156	23	company	company	NOUN
fbem-22225	156	24	a	a	NOUN
fbem-22225	156	25	,	,	PUNCT
fbem-22225	156	26	and	and	CCONJ
fbem-22225	156	27	analyzes	analyze	VERB
fbem-22225	156	28	the	the	DET
fbem-22225	156	29	current	current	ADJ
fbem-22225	156	30	situation	situation	NOUN
fbem-22225	156	31	of	of	ADP
fbem-22225	156	32	the	the	DET
fbem-22225	156	33	company	company	NOUN
fbem-22225	156	34	,	,	PUNCT
fbem-22225	156	35	and	and	CCONJ
fbem-22225	156	36	summarizes	summarize	VERB
fbem-22225	156	37	the	the	DET
fbem-22225	156	38	main	main	ADJ
fbem-22225	156	39	problems	problem	NOUN
fbem-22225	156	40	of	of	ADP
fbem-22225	156	41	the	the	DET
fbem-22225	156	42	company	company	NOUN
fbem-22225	156	43	at	at	ADP
fbem-22225	156	44	present	present	ADJ
fbem-22225	156	45	,	,	PUNCT
fbem-22225	156	46	among	among	ADP
fbem-22225	156	47	which	which	PRON
fbem-22225	156	48	the	the	DET
fbem-22225	156	49	most	most	ADV
fbem-22225	156	50	prominent	prominent	ADJ
fbem-22225	156	51	problem	problem	NOUN
fbem-22225	156	52	is	be	AUX
fbem-22225	156	53	:	:	PUNCT
fbem-22225	156	54	the	the	DET
fbem-22225	156	55	utilization	utilization	NOUN
fbem-22225	156	56	rate	rate	NOUN
fbem-22225	156	57	of	of	ADP
fbem-22225	156	58	monetary	monetary	ADJ
fbem-22225	156	59	funds	fund	NOUN
fbem-22225	156	60	is	be	AUX
fbem-22225	156	61	not	not	PART
fbem-22225	156	62	high	high	ADJ
fbem-22225	156	63	,	,	PUNCT
fbem-22225	156	64	the	the	DET
fbem-22225	156	65	management	management	NOUN
fbem-22225	156	66	system	system	NOUN
fbem-22225	156	67	of	of	ADP
fbem-22225	156	68	monetary	monetary	ADJ
fbem-22225	156	69	funds	fund	NOUN
fbem-22225	156	70	receipt	receipt	NOUN
fbem-22225	156	71	and	and	CCONJ
fbem-22225	156	72	payment	payment	NOUN
fbem-22225	156	73	is	be	AUX
fbem-22225	156	74	not	not	PART
fbem-22225	156	75	clear	clear	ADJ
fbem-22225	156	76	enough	enough	ADV
fbem-22225	156	77	,	,	PUNCT
fbem-22225	156	78	the	the	DET
fbem-22225	156	79	management	management	NOUN
fbem-22225	156	80	system	system	NOUN
fbem-22225	156	81	of	of	ADP
fbem-22225	156	82	monetary	monetary	ADJ
fbem-22225	156	83	funds	fund	NOUN
fbem-22225	156	84	inventory	inventory	NOUN
fbem-22225	156	85	is	be	AUX
fbem-22225	156	86	not	not	PART
fbem-22225	156	87	perfect	perfect	ADJ
fbem-22225	156	88	,	,	PUNCT
fbem-22225	156	89	the	the	DET
fbem-22225	156	90	professional	professional	ADJ
fbem-22225	156	91	level	level	NOUN
fbem-22225	156	92	and	and	CCONJ
fbem-22225	156	93	quality	quality	NOUN
fbem-22225	156	94	of	of	ADP
fbem-22225	156	95	financial	financial	ADJ
fbem-22225	156	96	personnel	personnel	NOUN
fbem-22225	156	97	are	be	AUX
fbem-22225	156	98	poor	poor	ADJ
fbem-22225	156	99	,	,	PUNCT
fbem-22225	156	100	and	and	CCONJ
fbem-22225	156	101	the	the	DET
fbem-22225	156	102	lack	lack	NOUN
fbem-22225	156	103	of	of	ADP
fbem-22225	156	104	a	a	DET
fbem-22225	156	105	complete	complete	ADJ
fbem-22225	156	106	set	set	NOUN
fbem-22225	156	107	of	of	ADP
fbem-22225	156	108	internal	internal	ADJ
fbem-22225	156	109	control	control	NOUN
fbem-22225	156	110	management	management	NOUN
fbem-22225	156	111	system	system	NOUN
fbem-22225	156	112	of	of	ADP
fbem-22225	156	113	monetary	monetary	ADJ
fbem-22225	156	114	funds	fund	NOUN
fbem-22225	156	115	,	,	PUNCT
fbem-22225	156	116	and	and	CCONJ
fbem-22225	156	117	put	put	VERB
fbem-22225	156	118	forward	forward	ADV
fbem-22225	156	119	corresponding	correspond	VERB
fbem-22225	156	120	countermeasures	countermeasure	NOUN
fbem-22225	156	121	and	and	CCONJ
fbem-22225	156	122	opinions	opinion	NOUN
fbem-22225	156	123	on	on	ADP
fbem-22225	156	124	these	these	DET
fbem-22225	156	125	problems	problem	NOUN
fbem-22225	156	126	.	.	PUNCT
fbem-22225	157	1	under	under	ADP
fbem-22225	157	2	the	the	DET
fbem-22225	157	3	circumstance	circumstance	NOUN
fbem-22225	157	4	that	that	PRON
fbem-22225	157	5	the	the	DET
fbem-22225	157	6	national	national	ADJ
fbem-22225	157	7	economy	economy	NOUN
fbem-22225	157	8	is	be	AUX
fbem-22225	157	9	booming	booming	ADJ
fbem-22225	157	10	,	,	PUNCT
fbem-22225	157	11	the	the	DET
fbem-22225	157	12	operating	operating	NOUN
fbem-22225	157	13	results	result	NOUN
fbem-22225	157	14	of	of	ADP
fbem-22225	157	15	small	small	ADJ
fbem-22225	157	16	,	,	PUNCT
fbem-22225	157	17	medium	medium	ADJ
fbem-22225	157	18	and	and	CCONJ
fbem-22225	157	19	micro	micro	ADJ
fbem-22225	157	20	enterprises	enterprise	NOUN
fbem-22225	157	21	can	can	AUX
fbem-22225	157	22	also	also	ADV
fbem-22225	157	23	reflect	reflect	VERB
fbem-22225	157	24	the	the	DET
fbem-22225	157	25	economic	economic	ADJ
fbem-22225	157	26	strength	strength	NOUN
fbem-22225	157	27	of	of	ADP
fbem-22225	157	28	a	a	DET
fbem-22225	157	29	country	country	NOUN
fbem-22225	157	30	.	.	PUNCT
fbem-22225	158	1	in	in	ADP
fbem-22225	158	2	all	all	DET
fbem-22225	158	3	the	the	DET
fbem-22225	158	4	assets	asset	NOUN
fbem-22225	158	5	of	of	ADP
fbem-22225	158	6	the	the	DET
fbem-22225	158	7	enterprise	enterprise	NOUN
fbem-22225	158	8	,	,	PUNCT
fbem-22225	158	9	monetary	monetary	ADJ
fbem-22225	158	10	capital	capital	NOUN
fbem-22225	158	11	has	have	VERB
fbem-22225	158	12	an	an	DET
fbem-22225	158	13	unquestionable	unquestionable	ADJ
fbem-22225	158	14	status	status	NOUN
fbem-22225	158	15	.	.	PUNCT
fbem-22225	159	1	in	in	ADP
fbem-22225	159	2	all	all	DET
fbem-22225	159	3	the	the	DET
fbem-22225	159	4	assets	asset	NOUN
fbem-22225	159	5	,	,	PUNCT
fbem-22225	159	6	it	it	PRON
fbem-22225	159	7	has	have	VERB
fbem-22225	159	8	a	a	DET
fbem-22225	159	9	strong	strong	ADJ
fbem-22225	159	10	liquidity	liquidity	NOUN
fbem-22225	159	11	,	,	PUNCT
fbem-22225	159	12	but	but	CCONJ
fbem-22225	159	13	it	it	PRON
fbem-22225	159	14	is	be	AUX
fbem-22225	159	15	also	also	ADV
fbem-22225	159	16	the	the	DET
fbem-22225	159	17	most	most	ADV
fbem-22225	159	18	control	control	NOUN
fbem-22225	159	19	risk	risk	NOUN
fbem-22225	159	20	.	.	PUNCT
fbem-22225	160	1	therefore	therefore	ADV
fbem-22225	160	2	,	,	PUNCT
fbem-22225	160	3	it	it	PRON
fbem-22225	160	4	is	be	AUX
fbem-22225	160	5	very	very	ADV
fbem-22225	160	6	important	important	ADJ
fbem-22225	160	7	for	for	SCONJ
fbem-22225	160	8	the	the	DET
fbem-22225	160	9	enterprise	enterprise	NOUN
fbem-22225	160	10	to	to	PART
fbem-22225	160	11	build	build	VERB
fbem-22225	160	12	a	a	DET
fbem-22225	160	13	good	good	ADJ
fbem-22225	160	14	internal	internal	ADJ
fbem-22225	160	15	control	control	NOUN
fbem-22225	160	16	of	of	ADP
fbem-22225	160	17	monetary	monetary	ADJ
fbem-22225	160	18	capital	capital	NOUN
fbem-22225	160	19	.	.	PUNCT
fbem-22225	161	1	at	at	ADP
fbem-22225	161	2	the	the	DET
fbem-22225	161	3	same	same	ADJ
fbem-22225	161	4	time	time	NOUN
fbem-22225	161	5	,	,	PUNCT
fbem-22225	161	6	in	in	ADP
fbem-22225	161	7	the	the	DET
fbem-22225	161	8	internal	internal	ADJ
fbem-22225	161	9	control	control	NOUN
fbem-22225	161	10	of	of	ADP
fbem-22225	161	11	monetary	monetary	ADJ
fbem-22225	161	12	funds	fund	NOUN
fbem-22225	161	13	,	,	PUNCT
fbem-22225	161	14	can	can	AUX
fbem-22225	161	15	not	not	PART
fbem-22225	161	16	just	just	ADV
fbem-22225	161	17	stay	stay	VERB
fbem-22225	161	18	on	on	ADP
fbem-22225	161	19	the	the	DET
fbem-22225	161	20	surface	surface	NOUN
fbem-22225	161	21	,	,	PUNCT
fbem-22225	161	22	to	to	PART
fbem-22225	161	23	ensure	ensure	VERB
fbem-22225	161	24	the	the	DET
fbem-22225	161	25	feasibility	feasibility	NOUN
fbem-22225	161	26	of	of	ADP
fbem-22225	161	27	its	its	PRON
fbem-22225	161	28	implementation	implementation	NOUN
fbem-22225	161	29	,	,	PUNCT
fbem-22225	161	30	but	but	CCONJ
fbem-22225	161	31	also	also	ADV
fbem-22225	161	32	need	need	VERB
fbem-22225	161	33	to	to	PART
fbem-22225	161	34	set	set	VERB
fbem-22225	161	35	up	up	ADP
fbem-22225	161	36	an	an	DET
fbem-22225	161	37	independent	independent	ADJ
fbem-22225	161	38	internal	internal	ADJ
fbem-22225	161	39	auditor	auditor	NOUN
fbem-22225	161	40	.	.	PUNCT
fbem-22225	162	1	through	through	ADP
fbem-22225	162	2	discussing	discuss	VERB
fbem-22225	162	3	the	the	DET
fbem-22225	162	4	current	current	ADJ
fbem-22225	162	5	situation	situation	NOUN
fbem-22225	162	6	and	and	CCONJ
fbem-22225	162	7	problems	problem	NOUN
fbem-22225	162	8	of	of	ADP
fbem-22225	162	9	the	the	DET
fbem-22225	162	10	internal	internal	ADJ
fbem-22225	162	11	control	control	NOUN
fbem-22225	162	12	of	of	ADP
fbem-22225	162	13	cash	cash	NOUN
fbem-22225	162	14	funds	fund	NOUN
fbem-22225	162	15	of	of	ADP
fbem-22225	162	16	company	company	NOUN
fbem-22225	162	17	a	a	X
fbem-22225	162	18	,	,	PUNCT
fbem-22225	162	19	this	this	DET
fbem-22225	162	20	paper	paper	NOUN
fbem-22225	162	21	theoretically	theoretically	ADV
fbem-22225	162	22	provides	provide	VERB
fbem-22225	162	23	several	several	ADJ
fbem-22225	162	24	corresponding	corresponding	ADJ
fbem-22225	162	25	countermeasures	countermeasure	NOUN
fbem-22225	162	26	for	for	ADP
fbem-22225	162	27	company	company	NOUN
fbem-22225	162	28	a	a	NOUN
fbem-22225	162	29	,	,	PUNCT
fbem-22225	162	30	hoping	hope	VERB
fbem-22225	162	31	to	to	PART
fbem-22225	162	32	be	be	AUX
fbem-22225	162	33	of	of	ADP
fbem-22225	162	34	some	some	DET
fbem-22225	162	35	help	help	NOUN
fbem-22225	162	36	to	to	ADP
fbem-22225	162	37	the	the	DET
fbem-22225	162	38	company	company	NOUN
fbem-22225	162	39	.	.	PUNCT
fbem-22225	163	1	however	however	ADV
fbem-22225	163	2	,	,	PUNCT
fbem-22225	163	3	due	due	ADP
fbem-22225	163	4	to	to	ADP
fbem-22225	163	5	the	the	DET
fbem-22225	163	6	complexity	complexity	NOUN
fbem-22225	163	7	of	of	ADP
fbem-22225	163	8	internal	internal	ADJ
fbem-22225	163	9	control	control	NOUN
fbem-22225	163	10	of	of	ADP
fbem-22225	163	11	funds	fund	NOUN
fbem-22225	163	12	and	and	CCONJ
fbem-22225	163	13	my	my	PRON
fbem-22225	163	14	shortcomings	shortcoming	NOUN
fbem-22225	163	15	in	in	ADP
fbem-22225	163	16	theory	theory	NOUN
fbem-22225	163	17	and	and	CCONJ
fbem-22225	163	18	practical	practical	ADJ
fbem-22225	163	19	work	work	NOUN
fbem-22225	163	20	,	,	PUNCT
fbem-22225	163	21	the	the	DET
fbem-22225	163	22	countermeasures	countermeasure	NOUN
fbem-22225	163	23	i	i	PRON
fbem-22225	163	24	give	give	VERB
fbem-22225	163	25	are	be	AUX
fbem-22225	163	26	still	still	ADV
fbem-22225	163	27	relatively	relatively	ADV
fbem-22225	163	28	inexperienced	inexperienced	ADJ
fbem-22225	163	29	.	.	PUNCT
fbem-22225	164	1	therefore	therefore	ADV
fbem-22225	164	2	,	,	PUNCT
fbem-22225	164	3	in	in	ADP
fbem-22225	164	4	this	this	DET
fbem-22225	164	5	paper	paper	NOUN
fbem-22225	164	6	,	,	PUNCT
fbem-22225	164	7	there	there	PRON
fbem-22225	164	8	are	be	VERB
fbem-22225	164	9	also	also	ADV
fbem-22225	164	10	a	a	DET
fbem-22225	164	11	lot	lot	NOUN
fbem-22225	164	12	of	of	ADP
fbem-22225	164	13	omissions	omission	NOUN
fbem-22225	164	14	in	in	ADP
fbem-22225	164	15	this	this	DET
fbem-22225	164	16	article	article	NOUN
fbem-22225	164	17	,	,	PUNCT
fbem-22225	164	18	i	i	PRON
fbem-22225	164	19	hope	hope	VERB
fbem-22225	164	20	you	you	PRON
fbem-22225	164	21	do	do	AUX
fbem-22225	164	22	n't	not	PART
fbem-22225	164	23	mind	mind	VERB
fbem-22225	164	24	references	reference	NOUN
fbem-22225	164	25	[	[	X
fbem-22225	164	26	1	1	NUM
fbem-22225	164	27	]	]	PUNCT
fbem-22225	164	28	petrovits	petrovit	NOUN
fbem-22225	164	29	c	c	PROPN
fbem-22225	164	30	,	,	PUNCT
fbem-22225	164	31	shakespeare	shakespeare	PROPN
fbem-22225	164	32	c	c	NOUN
fbem-22225	164	33	,	,	PUNCT
fbem-22225	164	34	shih	shih	PROPN
fbem-22225	164	35	a.	a.	NOUN
fbem-22225	164	36	the	the	DET
fbem-22225	164	37	causes	cause	NOUN
fbem-22225	164	38	and	and	CCONJ
fbem-22225	164	39	consequences	consequence	NOUN
fbem-22225	164	40	of	of	ADP
fbem-22225	164	41	internal	internal	ADJ
fbem-22225	164	42	control	control	NOUN
fbem-22225	164	43	problems	problem	NOUN
fbem-22225	164	44	in	in	ADP
fbem-22225	164	45	nonprofit	nonprofit	ADJ
fbem-22225	164	46	organizations	organization	NOUN
fbem-22225	165	1	[	[	X
fbem-22225	165	2	j	j	X
fbem-22225	165	3	]	]	X
fbem-22225	165	4	.	.	PUNCT
fbem-22225	166	1	the	the	DET
fbem-22225	166	2	accounting	accounting	PROPN
fbem-22225	166	3	review	review	NOUN
fbem-22225	166	4	,	,	PUNCT
fbem-22225	166	5	2011	2011	NUM
fbem-22225	166	6	,	,	PUNCT
fbem-22225	166	7	86(1	86(1	PROPN
fbem-22225	166	8	):	):	PUNCT
fbem-22225	166	9	325357	325357	NUM
fbem-22225	166	10	.	.	PUNCT
fbem-22225	167	1	51	51	NUM
fbem-22225	168	1	[	[	X
fbem-22225	168	2	2	2	NUM
fbem-22225	168	3	]	]	PUNCT
fbem-22225	168	4	spatacean	spatacean	NOUN
fbem-22225	168	5	i	i	PRON
fbem-22225	168	6	o.	o.	VERB
fbem-22225	168	7	addressing	address	VERB
fbem-22225	168	8	fraud	fraud	NOUN
fbem-22225	168	9	risk	risk	NOUN
fbem-22225	168	10	by	by	ADP
fbem-22225	168	11	testing	test	VERB
fbem-22225	168	12	the	the	DET
fbem-22225	168	13	effectiveness	effectiveness	NOUN
fbem-22225	168	14	of	of	ADP
fbem-22225	168	15	internal	internal	ADJ
fbem-22225	168	16	control	control	NOUN
fbem-22225	168	17	overfinancial	overfinancial	ADJ
fbem-22225	168	18	reporting	reporting	NOUN
fbem-22225	168	19	–	–	PUNCT
fbem-22225	168	20	case	case	NOUN
fbem-22225	168	21	of	of	ADP
fbem-22225	168	22	romanian	romanian	ADJ
fbem-22225	168	23	financial	financial	ADJ
fbem-22225	168	24	investment	investment	NOUN
fbem-22225	168	25	companies	company	NOUN
fbem-22225	169	1	[	[	X
fbem-22225	169	2	j	j	X
fbem-22225	169	3	]	]	X
fbem-22225	169	4	.	.	PUNCT
fbem-22225	170	1	procedia	procedia	PROPN
fbem-22225	170	2	economics	economic	NOUN
fbem-22225	170	3	and	and	CCONJ
fbem-22225	170	4	finance	finance	NOUN
fbem-22225	170	5	,	,	PUNCT
fbem-22225	170	6	2012	2012	NUM
fbem-22225	170	7	,	,	PUNCT
fbem-22225	170	8	3	3	NUM
fbem-22225	170	9	:	:	SYM
fbem-22225	170	10	230	230	NUM
fbem-22225	170	11	-	-	SYM
fbem-22225	170	12	235	235	NUM
fbem-22225	170	13	.	.	PUNCT
fbem-22225	171	1	[	[	X
fbem-22225	171	2	3	3	X
fbem-22225	171	3	]	]	X
fbem-22225	171	4	kinyua	kinyua	NOUN
fbem-22225	171	5	j	j	PROPN
fbem-22225	171	6	k	k	PROPN
fbem-22225	171	7	,	,	PUNCT
fbem-22225	171	8	gakure	gakure	NOUN
fbem-22225	171	9	r	r	NOUN
fbem-22225	171	10	,	,	PUNCT
fbem-22225	171	11	gekara	gekara	PROPN
fbem-22225	171	12	m	m	PROPN
fbem-22225	171	13	,	,	PUNCT
fbem-22225	171	14	et	et	PROPN
fbem-22225	171	15	al	al	PROPN
fbem-22225	171	16	.	.	PROPN
fbem-22225	171	17	effect	effect	NOUN
fbem-22225	171	18	of	of	ADP
fbem-22225	171	19	internal	internal	ADJ
fbem-22225	171	20	control	control	NOUN
fbem-22225	171	21	environment	environment	NOUN
fbem-22225	171	22	on	on	ADP
fbem-22225	171	23	the	the	DET
fbem-22225	171	24	financial	financial	ADJ
fbem-22225	171	25	performance	performance	NOUN
fbem-22225	171	26	of	of	ADP
fbem-22225	171	27	companies	company	NOUN
fbem-22225	171	28	quoted	quote	VERB
fbem-22225	171	29	in	in	ADP
fbem-22225	171	30	the	the	DET
fbem-22225	171	31	nairobi	nairobi	PROPN
fbem-22225	171	32	securities	securities	PROPN
fbem-22225	171	33	exchange	exchange	PROPN
fbem-22225	172	1	[	[	X
fbem-22225	172	2	j	j	X
fbem-22225	172	3	]	]	X
fbem-22225	172	4	.	.	PUNCT
fbem-22225	173	1	international	international	ADJ
fbem-22225	173	2	journal	journal	PROPN
fbem-22225	173	3	of	of	ADP
fbem-22225	173	4	innovative	innovative	ADJ
fbem-22225	173	5	finance	finance	NOUN
fbem-22225	173	6	and	and	CCONJ
fbem-22225	173	7	economics	economic	NOUN
fbem-22225	173	8	research	research	NOUN
fbem-22225	173	9	,	,	PUNCT
fbem-22225	173	10	2015	2015	NUM
fbem-22225	173	11	,	,	PUNCT
fbem-22225	173	12	3(4	3(4	NUM
fbem-22225	173	13	):	):	PUNCT
fbem-22225	173	14	29	29	NUM
fbem-22225	173	15	-	-	SYM
fbem-22225	173	16	48	48	NUM
fbem-22225	173	17	.	.	PUNCT
fbem-22225	174	1	[	[	X
fbem-22225	174	2	4	4	NUM
fbem-22225	174	3	]	]	X
fbem-22225	174	4	sinarti	sinarti	PROPN
fbem-22225	174	5	,	,	PUNCT
fbem-22225	174	6	raja	raja	PROPN
fbem-22225	174	7	i.n	i.n	PROPN
fbem-22225	174	8	.	.	PUNCT
fbem-22225	175	1	the	the	DET
fbem-22225	175	2	effect	effect	NOUN
fbem-22225	175	3	of	of	ADP
fbem-22225	175	4	financial	financial	ADJ
fbem-22225	175	5	stability	stability	NOUN
fbem-22225	175	6	,	,	PUNCT
fbem-22225	175	7	external	external	ADJ
fbem-22225	175	8	pressure	pressure	NOUN
fbem-22225	175	9	,	,	PUNCT
fbem-22225	175	10	and	and	CCONJ
fbem-22225	175	11	ineffective	ineffective	ADJ
fbem-22225	175	12	monitoring	monitoring	NOUN
fbem-22225	175	13	of	of	ADP
fbem-22225	175	14	fraudulent	fraudulent	ADJ
fbem-22225	175	15	financial	financial	ADJ
fbem-22225	175	16	statement	statement	NOUN
fbem-22225	176	1	[	[	X
fbem-22225	176	2	j	j	X
fbem-22225	176	3	]	]	X
fbem-22225	176	4	.	.	PUNCT
fbem-22225	177	1	proceedings	proceeding	NOUN
fbem-22225	177	2	of	of	ADP
fbem-22225	177	3	the	the	DET
fbem-22225	177	4	1st	1st	ADJ
fbem-22225	177	5	international	international	ADJ
fbem-22225	177	6	conference	conference	NOUN
fbem-22225	177	7	on	on	ADP
fbem-22225	177	8	applied	apply	VERB
fbem-22225	177	9	economics	economic	NOUN
fbem-22225	177	10	and	and	CCONJ
fbem-22225	177	11	social	social	ADJ
fbem-22225	177	12	science,2019	science,2019	NOUN
fbem-22225	177	13	.	.	PUNCT
fbem-22225	178	1	[	[	X
fbem-22225	178	2	5	5	NUM
fbem-22225	178	3	]	]	PUNCT
fbem-22225	178	4	yin	yin	PROPN
fbem-22225	178	5	jiawei	jiawei	NOUN
fbem-22225	178	6	.	.	PUNCT
fbem-22225	179	1	study	study	NOUN
fbem-22225	179	2	on	on	ADP
fbem-22225	179	3	the	the	DET
fbem-22225	179	4	optimization	optimization	NOUN
fbem-22225	179	5	of	of	ADP
fbem-22225	179	6	internal	internal	ADJ
fbem-22225	179	7	control	control	NOUN
fbem-22225	179	8	over	over	ADP
fbem-22225	179	9	monetary	monetary	ADJ
fbem-22225	179	10	funds	fund	NOUN
fbem-22225	179	11	in	in	ADP
fbem-22225	179	12	tg	tg	PROPN
fbem-22225	179	13	group	group	NOUN
fbem-22225	180	1	[	[	X
fbem-22225	180	2	d	d	X
fbem-22225	180	3	]	]	X
fbem-22225	180	4	.	.	PUNCT
fbem-22225	181	1	xi'an	xi'an	PROPN
fbem-22225	181	2	:	:	PUNCT
fbem-22225	182	1	xi'an	xi'an	PROPN
fbem-22225	182	2	petroleum	petroleum	PROPN
fbem-22225	182	3	university	university	PROPN
fbem-22225	182	4	,	,	PUNCT
fbem-22225	182	5	2019	2019	NUM
fbem-22225	182	6	.	.	PUNCT
fbem-22225	183	1	[	[	X
fbem-22225	183	2	6	6	NUM
fbem-22225	183	3	]	]	SYM
fbem-22225	183	4	hu	hu	PROPN
fbem-22225	183	5	xinye	xinye	PROPN
fbem-22225	183	6	.	.	PUNCT
fbem-22225	184	1	study	study	NOUN
fbem-22225	184	2	on	on	ADP
fbem-22225	184	3	the	the	DET
fbem-22225	184	4	optimization	optimization	NOUN
fbem-22225	184	5	of	of	ADP
fbem-22225	184	6	internal	internal	ADJ
fbem-22225	184	7	control	control	NOUN
fbem-22225	184	8	over	over	ADP
fbem-22225	184	9	monetary	monetary	ADJ
fbem-22225	184	10	funds	fund	NOUN
fbem-22225	184	11	in	in	ADP
fbem-22225	184	12	w	w	PROPN
fbem-22225	184	13	company	company	NOUN
fbem-22225	185	1	[	[	X
fbem-22225	185	2	d	d	X
fbem-22225	185	3	]	]	X
fbem-22225	185	4	.	.	PUNCT
fbem-22225	186	1	xi'an	xi'an	PROPN
fbem-22225	186	2	:	:	PUNCT
fbem-22225	187	1	xi'an	xi'an	PROPN
fbem-22225	187	2	petroleum	petroleum	PROPN
fbem-22225	187	3	university	university	PROPN
fbem-22225	187	4	,	,	PUNCT
fbem-22225	187	5	2020	2020	NUM
fbem-22225	187	6	.	.	PUNCT
fbem-22225	188	1	[	[	X
fbem-22225	188	2	7	7	X
fbem-22225	188	3	]	]	X
fbem-22225	188	4	liu	liu	PROPN
fbem-22225	188	5	xi	xi	PROPN
fbem-22225	188	6	.	.	PUNCT
fbem-22225	189	1	study	study	NOUN
fbem-22225	189	2	on	on	ADP
fbem-22225	189	3	the	the	DET
fbem-22225	189	4	internal	internal	ADJ
fbem-22225	189	5	control	control	NOUN
fbem-22225	189	6	over	over	ADP
fbem-22225	189	7	monetary	monetary	ADJ
fbem-22225	189	8	funds	fund	NOUN
fbem-22225	189	9	in	in	ADP
fbem-22225	189	10	x	x	PUNCT
fbem-22225	189	11	education	education	NOUN
fbem-22225	189	12	group	group	NOUN
fbem-22225	190	1	[	[	X
fbem-22225	190	2	d	d	X
fbem-22225	190	3	]	]	X
fbem-22225	190	4	.	.	PUNCT
fbem-22225	191	1	xi'an	xi'an	PROPN
fbem-22225	191	2	:	:	PUNCT
fbem-22225	192	1	xi'an	xi'an	PROPN
fbem-22225	192	2	petroleum	petroleum	PROPN
fbem-22225	192	3	university	university	PROPN
fbem-22225	192	4	,	,	PUNCT
fbem-22225	192	5	2020	2020	NUM
fbem-22225	192	6	.	.	PUNCT
fbem-22225	193	1	[	[	X
fbem-22225	193	2	8	8	NUM
fbem-22225	193	3	]	]	X
fbem-22225	193	4	han	han	PROPN
fbem-22225	193	5	jing	jing	PROPN
fbem-22225	193	6	.	.	PUNCT
fbem-22225	194	1	problems	problem	NOUN
fbem-22225	194	2	and	and	CCONJ
fbem-22225	194	3	countermeasures	countermeasure	NOUN
fbem-22225	194	4	of	of	ADP
fbem-22225	194	5	enterprises	enterprise	NOUN
fbem-22225	194	6	'	'	PART
fbem-22225	194	7	internal	internal	ADJ
fbem-22225	194	8	control	control	NOUN
fbem-22225	194	9	over	over	ADP
fbem-22225	194	10	monetary	monetary	ADJ
fbem-22225	194	11	funds	fund	NOUN
fbem-22225	194	12	:	:	PUNCT
fbem-22225	194	13	a	a	DET
fbem-22225	194	14	case	case	NOUN
fbem-22225	194	15	study	study	NOUN
fbem-22225	194	16	of	of	ADP
fbem-22225	194	17	automobile	automobile	NOUN
fbem-22225	194	18	a	a	DET
fbem-22225	194	19	company	company	NOUN
fbem-22225	195	1	[	[	X
fbem-22225	195	2	j	j	X
fbem-22225	195	3	]	]	X
fbem-22225	195	4	.	.	PUNCT
fbem-22225	196	1	economist	economist	NOUN
fbem-22225	196	2	,	,	PUNCT
fbem-22225	196	3	2021(02):116	2021(02):116	NUM
fbem-22225	196	4	-	-	SYM
fbem-22225	196	5	117	117	NUM
fbem-22225	196	6	.	.	PUNCT
fbem-22225	197	1	[	[	X
fbem-22225	197	2	9	9	NUM
fbem-22225	197	3	]	]	X
fbem-22225	197	4	fang	fang	X
fbem-22225	197	5	yayun	yayun	PROPN
fbem-22225	197	6	.	.	PUNCT
fbem-22225	198	1	study	study	NOUN
fbem-22225	198	2	on	on	ADP
fbem-22225	198	3	the	the	DET
fbem-22225	198	4	optimization	optimization	NOUN
fbem-22225	198	5	of	of	ADP
fbem-22225	198	6	internal	internal	ADJ
fbem-22225	198	7	control	control	NOUN
fbem-22225	198	8	over	over	ADP
fbem-22225	198	9	monetary	monetary	ADJ
fbem-22225	198	10	funds	fund	NOUN
fbem-22225	198	11	in	in	ADP
fbem-22225	198	12	a	a	DET
fbem-22225	198	13	company	company	NOUN
fbem-22225	199	1	[	[	X
fbem-22225	199	2	d	d	X
fbem-22225	199	3	]	]	X
fbem-22225	199	4	.	.	PUNCT
fbem-22225	200	1	xiangtan	xiangtan	PROPN
fbem-22225	200	2	:	:	PUNCT
fbem-22225	200	3	xiangtan	xiangtan	PROPN
fbem-22225	200	4	university	university	PROPN
fbem-22225	200	5	,	,	PUNCT
fbem-22225	200	6	2018	2018	NUM
fbem-22225	200	7	.	.	PUNCT
fbem-22225	201	1	[	[	X
fbem-22225	201	2	10	10	NUM
fbem-22225	201	3	]	]	X
fbem-22225	201	4	sha	sha	PROPN
fbem-22225	201	5	tingting	tingting	PROPN
fbem-22225	201	6	.	.	PUNCT
fbem-22225	202	1	study	study	NOUN
fbem-22225	202	2	on	on	ADP
fbem-22225	202	3	the	the	DET
fbem-22225	202	4	optimization	optimization	NOUN
fbem-22225	202	5	of	of	ADP
fbem-22225	202	6	internal	internal	ADJ
fbem-22225	202	7	control	control	NOUN
fbem-22225	202	8	over	over	ADP
fbem-22225	202	9	monetary	monetary	ADJ
fbem-22225	202	10	funds	fund	NOUN
fbem-22225	202	11	in	in	ADP
fbem-22225	202	12	gy	gy	PROPN
fbem-22225	202	13	hotel	hotel	NOUN
fbem-22225	203	1	[	[	X
fbem-22225	203	2	d	d	X
fbem-22225	203	3	]	]	X
fbem-22225	203	4	.	.	PUNCT
fbem-22225	204	1	xi'an	xi'an	PROPN
fbem-22225	204	2	:	:	PUNCT
fbem-22225	205	1	xi'an	xi'an	PROPN
fbem-22225	205	2	petroleum	petroleum	PROPN
fbem-22225	205	3	university	university	PROPN
fbem-22225	205	4	,	,	PUNCT
fbem-22225	205	5	2017	2017	NUM
fbem-22225	205	6	.	.	PUNCT
fbem-22225	206	1	[	[	X
fbem-22225	206	2	11	11	NUM
fbem-22225	206	3	]	]	PUNCT
fbem-22225	206	4	wang	wang	PROPN
fbem-22225	206	5	fang	fang	PROPN
fbem-22225	206	6	.	.	PUNCT
fbem-22225	207	1	contents	content	NOUN
fbem-22225	207	2	and	and	CCONJ
fbem-22225	207	3	methods	method	NOUN
fbem-22225	207	4	of	of	ADP
fbem-22225	207	5	the	the	DET
fbem-22225	207	6	internal	internal	ADJ
fbem-22225	207	7	control	control	NOUN
fbem-22225	207	8	system	system	NOUN
fbem-22225	207	9	for	for	ADP
fbem-22225	207	10	monetary	monetary	ADJ
fbem-22225	207	11	funds	fund	NOUN
fbem-22225	208	1	[	[	X
fbem-22225	208	2	j	j	X
fbem-22225	208	3	]	]	X
fbem-22225	208	4	.	.	PUNCT
fbem-22225	209	1	traditional	traditional	ADJ
fbem-22225	209	2	brands	brand	NOUN
fbem-22225	209	3	marketing	marketing	NOUN
fbem-22225	209	4	,	,	PUNCT
fbem-22225	209	5	2019(06):41	2019(06):41	NUM
fbem-22225	209	6	-	-	SYM
fbem-22225	209	7	43	43	NUM
fbem-22225	209	8	.	.	PUNCT
fbem-22225	210	1	[	[	X
fbem-22225	210	2	12	12	NUM
fbem-22225	210	3	]	]	X
fbem-22225	210	4	zhang	zhang	PROPN
fbem-22225	210	5	yu	yu	PROPN
fbem-22225	210	6	.	.	PROPN
fbem-22225	210	7	research	research	NOUN
fbem-22225	210	8	on	on	ADP
fbem-22225	210	9	the	the	DET
fbem-22225	210	10	optimization	optimization	NOUN
fbem-22225	210	11	of	of	ADP
fbem-22225	210	12	enterprise	enterprise	NOUN
fbem-22225	210	13	monetary	monetary	ADJ
fbem-22225	210	14	funds	fund	NOUN
fbem-22225	210	15	'	'	PART
fbem-22225	210	16	internal	internal	ADJ
fbem-22225	210	17	control	control	NOUN
fbem-22225	211	1	[	[	X
fbem-22225	211	2	j	j	X
fbem-22225	211	3	]	]	X
fbem-22225	211	4	.	.	PUNCT
fbem-22225	212	1	marketing	marketing	NOUN
fbem-22225	212	2	world	world	NOUN
fbem-22225	212	3	,	,	PUNCT
fbem-22225	212	4	2019(35):269	2019(35):269	NOUN
fbem-22225	212	5	+	+	NOUN
fbem-22225	212	6	274	274	NUM
fbem-22225	212	7	.	.	PUNCT
fbem-22225	213	1	[	[	X
fbem-22225	213	2	13	13	NUM
fbem-22225	213	3	]	]	X
fbem-22225	213	4	zhang	zhang	PROPN
fbem-22225	213	5	yunfeng	yunfeng	PROPN
fbem-22225	213	6	.	.	PUNCT
fbem-22225	214	1	analysis	analysis	NOUN
fbem-22225	214	2	of	of	ADP
fbem-22225	214	3	measures	measure	NOUN
fbem-22225	214	4	to	to	PART
fbem-22225	214	5	strengthen	strengthen	VERB
fbem-22225	214	6	enterprises	enterprise	NOUN
fbem-22225	214	7	'	'	PART
fbem-22225	214	8	internal	internal	ADJ
fbem-22225	214	9	control	control	NOUN
fbem-22225	214	10	over	over	ADP
fbem-22225	214	11	monetary	monetary	ADJ
fbem-22225	214	12	funds	fund	NOUN
fbem-22225	214	13	[	[	X
fbem-22225	214	14	j	j	X
fbem-22225	214	15	]	]	X
fbem-22225	214	16	.	.	PUNCT
fbem-22225	215	1	modern	modern	ADJ
fbem-22225	215	2	economic	economic	ADJ
fbem-22225	215	3	information	information	NOUN
fbem-22225	215	4	,	,	PUNCT
fbem-22225	215	5	2017	2017	NUM
fbem-22225	215	6	,	,	PUNCT
fbem-22225	215	7	22:171	22:171	NUM
fbem-22225	215	8	.	.	PUNCT
fbem-22225	216	1	[	[	X
fbem-22225	216	2	14	14	NUM
fbem-22225	216	3	]	]	X
fbem-22225	216	4	zhang	zhang	PROPN
fbem-22225	216	5	yunfeng	yunfeng	PROPN
fbem-22225	216	6	.	.	PUNCT
fbem-22225	217	1	analysis	analysis	NOUN
fbem-22225	217	2	of	of	ADP
fbem-22225	217	3	measures	measure	NOUN
fbem-22225	217	4	to	to	PART
fbem-22225	217	5	strengthen	strengthen	VERB
fbem-22225	217	6	internal	internal	ADJ
fbem-22225	217	7	control	control	NOUN
fbem-22225	217	8	of	of	ADP
fbem-22225	217	9	currency	currency	NOUN
fbem-22225	217	10	funds	fund	NOUN
fbem-22225	217	11	in	in	ADP
fbem-22225	217	12	enterprises	enterprise	NOUN
fbem-22225	217	13	[	[	X
fbem-22225	217	14	j	j	X
fbem-22225	217	15	]	]	X
fbem-22225	217	16	.	.	PUNCT
fbem-22225	218	1	modern	modern	ADJ
fbem-22225	218	2	economic	economic	ADJ
fbem-22225	218	3	information	information	NOUN
fbem-22225	218	4	,	,	PUNCT
fbem-22225	218	5	2017	2017	NUM
fbem-22225	218	6	,	,	PUNCT
fbem-22225	218	7	22	22	NUM
fbem-22225	218	8	:	:	SYM
fbem-22225	218	9	171	171	NUM
fbem-22225	218	10	.	.	PUNCT
fbem-22225	219	1	[	[	X
fbem-22225	219	2	15	15	NUM
fbem-22225	219	3	]	]	X
fbem-22225	219	4	zou	zou	NOUN
fbem-22225	219	5	yeqing	yeqe	VERB
fbem-22225	219	6	.	.	PUNCT
fbem-22225	220	1	analysis	analysis	NOUN
fbem-22225	220	2	of	of	ADP
fbem-22225	220	3	problems	problem	NOUN
fbem-22225	220	4	and	and	CCONJ
fbem-22225	220	5	countermeasures	countermeasure	NOUN
fbem-22225	220	6	of	of	ADP
fbem-22225	220	7	currency	currency	NOUN
fbem-22225	220	8	fund	fund	NOUN
fbem-22225	220	9	internal	internal	ADJ
fbem-22225	220	10	control	control	NOUN
fbem-22225	220	11	in	in	ADP
fbem-22225	220	12	small	small	ADJ
fbem-22225	220	13	and	and	CCONJ
fbem-22225	220	14	medium	medium	ADJ
fbem-22225	220	15	-	-	PUNCT
fbem-22225	220	16	sized	sized	ADJ
fbem-22225	220	17	enterprises	enterprise	NOUN
fbem-22225	220	18	[	[	X
fbem-22225	220	19	j	j	X
fbem-22225	220	20	]	]	X
fbem-22225	220	21	.	.	PUNCT
fbem-22225	221	1	china	china	PROPN
fbem-22225	221	2	management	management	PROPN
fbem-22225	221	3	informatization	informatization	PROPN
fbem-22225	221	4	,	,	PUNCT
fbem-22225	221	5	2021	2021	NUM
fbem-22225	221	6	,	,	PUNCT
fbem-22225	221	7	24(09	24(09	NUM
fbem-22225	221	8	):	):	PUNCT
fbem-22225	221	9	13	13	NUM
fbem-22225	221	10	-	-	SYM
fbem-22225	221	11	14	14	NUM
fbem-22225	221	12	.	.	PUNCT