id	sid	tid	token	lemma	pos
fbem-2264	1	1	frontiers	frontier	NOUN
fbem-2264	1	2	in	in	ADP
fbem-2264	1	3	business	business	NOUN
fbem-2264	1	4	,	,	PUNCT
fbem-2264	1	5	economics	economic	NOUN
fbem-2264	1	6	and	and	CCONJ
fbem-2264	1	7	management	management	NOUN
fbem-2264	1	8	issn	issn	PROPN
fbem-2264	1	9	:	:	PUNCT
fbem-2264	1	10	2766	2766	NUM
fbem-2264	1	11	-	-	PUNCT
fbem-2264	1	12	824x	824x	NUM
fbem-2264	1	13	|	|	ADJ
fbem-2264	1	14	vol	vol	NOUN
fbem-2264	1	15	.	.	PROPN
fbem-2264	2	1	6	6	NUM
fbem-2264	2	2	,	,	PUNCT
fbem-2264	2	3	no	no	INTJ
fbem-2264	2	4	.	.	NOUN
fbem-2264	2	5	1	1	NUM
fbem-2264	2	6	,	,	PUNCT
fbem-2264	2	7	2022	2022	NUM
fbem-2264	2	8	65	65	NUM
fbem-2264	2	9	research	research	NOUN
fbem-2264	2	10	on	on	ADP
fbem-2264	2	11	the	the	DET
fbem-2264	2	12	modernization	modernization	NOUN
fbem-2264	2	13	of	of	ADP
fbem-2264	2	14	university	university	NOUN
fbem-2264	2	15	financial	financial	ADJ
fbem-2264	2	16	governance	governance	NOUN
fbem-2264	2	17	based	base	VERB
fbem-2264	2	18	on	on	ADP
fbem-2264	2	19	the	the	DET
fbem-2264	2	20	framework	framework	NOUN
fbem-2264	2	21	of	of	ADP
fbem-2264	2	22	governance	governance	NOUN
fbem-2264	2	23	system	system	NOUN
fbem-2264	2	24	jia	jia	PROPN
fbem-2264	2	25	li	li	PROPN
fbem-2264	3	1	school	school	PROPN
fbem-2264	3	2	of	of	ADP
fbem-2264	3	3	nanjing	nanjing	PROPN
fbem-2264	3	4	agricultural	agricultural	PROPN
fbem-2264	3	5	university	university	PROPN
fbem-2264	3	6	,	,	PUNCT
fbem-2264	3	7	nanjing	nanjing	PROPN
fbem-2264	3	8	,	,	PUNCT
fbem-2264	3	9	210095	210095	NUM
fbem-2264	4	1	,	,	PUNCT
fbem-2264	4	2	china	china	PROPN
fbem-2264	4	3	abstract	abstract	PROPN
fbem-2264	4	4	:	:	PUNCT
fbem-2264	4	5	the	the	DET
fbem-2264	4	6	establishment	establishment	NOUN
fbem-2264	4	7	of	of	ADP
fbem-2264	4	8	financial	financial	ADJ
fbem-2264	4	9	governance	governance	NOUN
fbem-2264	4	10	system	system	NOUN
fbem-2264	4	11	is	be	AUX
fbem-2264	4	12	the	the	DET
fbem-2264	4	13	basis	basis	NOUN
fbem-2264	4	14	of	of	ADP
fbem-2264	4	15	modern	modern	ADJ
fbem-2264	4	16	university	university	NOUN
fbem-2264	4	17	governance	governance	NOUN
fbem-2264	4	18	,	,	PUNCT
fbem-2264	4	19	which	which	PRON
fbem-2264	4	20	plays	play	VERB
fbem-2264	4	21	an	an	DET
fbem-2264	4	22	important	important	ADJ
fbem-2264	4	23	role	role	NOUN
fbem-2264	4	24	in	in	ADP
fbem-2264	4	25	optimizing	optimize	VERB
fbem-2264	4	26	resource	resource	NOUN
fbem-2264	4	27	allocation	allocation	NOUN
fbem-2264	4	28	,	,	PUNCT
fbem-2264	4	29	serving	serve	VERB
fbem-2264	4	30	discipline	discipline	NOUN
fbem-2264	4	31	development	development	NOUN
fbem-2264	4	32	,	,	PUNCT
fbem-2264	4	33	and	and	CCONJ
fbem-2264	4	34	preventing	prevent	VERB
fbem-2264	4	35	financial	financial	ADJ
fbem-2264	4	36	risks	risk	NOUN
fbem-2264	4	37	.	.	PUNCT
fbem-2264	5	1	the	the	DET
fbem-2264	5	2	governance	governance	NOUN
fbem-2264	5	3	structure	structure	NOUN
fbem-2264	5	4	is	be	AUX
fbem-2264	5	5	the	the	DET
fbem-2264	5	6	core	core	NOUN
fbem-2264	5	7	component	component	NOUN
fbem-2264	5	8	of	of	ADP
fbem-2264	5	9	the	the	DET
fbem-2264	5	10	university	university	NOUN
fbem-2264	5	11	financial	financial	ADJ
fbem-2264	5	12	governance	governance	NOUN
fbem-2264	5	13	system	system	NOUN
fbem-2264	5	14	,	,	PUNCT
fbem-2264	5	15	which	which	PRON
fbem-2264	5	16	realizes	realize	VERB
fbem-2264	5	17	the	the	DET
fbem-2264	5	18	management	management	NOUN
fbem-2264	5	19	goal	goal	NOUN
fbem-2264	5	20	through	through	ADP
fbem-2264	5	21	the	the	DET
fbem-2264	5	22	reasonable	reasonable	ADJ
fbem-2264	5	23	allocation	allocation	NOUN
fbem-2264	5	24	of	of	ADP
fbem-2264	5	25	financial	financial	ADJ
fbem-2264	5	26	decision	decision	NOUN
fbem-2264	5	27	-	-	PUNCT
fbem-2264	5	28	making	make	VERB
fbem-2264	5	29	power	power	NOUN
fbem-2264	5	30	,	,	PUNCT
fbem-2264	5	31	executive	executive	ADJ
fbem-2264	5	32	power	power	NOUN
fbem-2264	5	33	and	and	CCONJ
fbem-2264	5	34	supervision	supervision	NOUN
fbem-2264	5	35	power	power	NOUN
fbem-2264	5	36	.	.	PUNCT
fbem-2264	6	1	we	we	PRON
fbem-2264	6	2	should	should	AUX
fbem-2264	6	3	straighten	straighten	VERB
fbem-2264	6	4	out	out	ADP
fbem-2264	6	5	various	various	ADJ
fbem-2264	6	6	financial	financial	ADJ
fbem-2264	6	7	relations	relation	NOUN
fbem-2264	6	8	according	accord	VERB
fbem-2264	6	9	to	to	ADP
fbem-2264	6	10	law	law	NOUN
fbem-2264	6	11	,	,	PUNCT
fbem-2264	6	12	establish	establish	VERB
fbem-2264	6	13	scientific	scientific	ADJ
fbem-2264	6	14	financial	financial	ADJ
fbem-2264	6	15	decision	decision	NOUN
fbem-2264	6	16	-	-	PUNCT
fbem-2264	6	17	making	make	VERB
fbem-2264	6	18	power	power	NOUN
fbem-2264	6	19	,	,	PUNCT
fbem-2264	6	20	professional	professional	ADJ
fbem-2264	6	21	financial	financial	ADJ
fbem-2264	6	22	execution	execution	NOUN
fbem-2264	6	23	power	power	NOUN
fbem-2264	6	24	,	,	PUNCT
fbem-2264	6	25	and	and	CCONJ
fbem-2264	6	26	diversified	diversified	ADJ
fbem-2264	6	27	supervision	supervision	NOUN
fbem-2264	6	28	power	power	NOUN
fbem-2264	6	29	,	,	PUNCT
fbem-2264	6	30	and	and	CCONJ
fbem-2264	6	31	jointly	jointly	ADV
fbem-2264	6	32	promote	promote	VERB
fbem-2264	6	33	the	the	DET
fbem-2264	6	34	modernization	modernization	NOUN
fbem-2264	6	35	of	of	ADP
fbem-2264	6	36	the	the	DET
fbem-2264	6	37	university	university	NOUN
fbem-2264	6	38	's	's	PART
fbem-2264	6	39	financial	financial	ADJ
fbem-2264	6	40	management	management	NOUN
fbem-2264	6	41	system	system	NOUN
fbem-2264	6	42	and	and	CCONJ
fbem-2264	6	43	governance	governance	NOUN
fbem-2264	6	44	ability	ability	NOUN
fbem-2264	6	45	.	.	PUNCT
fbem-2264	7	1	keywords	keyword	NOUN
fbem-2264	7	2	:	:	PUNCT
fbem-2264	7	3	college	college	NOUN
fbem-2264	7	4	,	,	PUNCT
fbem-2264	7	5	financial	financial	ADJ
fbem-2264	7	6	governance	governance	NOUN
fbem-2264	7	7	system	system	NOUN
fbem-2264	7	8	,	,	PUNCT
fbem-2264	7	9	modernization	modernization	NOUN
fbem-2264	7	10	of	of	ADP
fbem-2264	7	11	governance	governance	NOUN
fbem-2264	7	12	,	,	PUNCT
fbem-2264	7	13	governance	governance	NOUN
fbem-2264	7	14	capacity	capacity	NOUN
fbem-2264	7	15	.	.	PUNCT
fbem-2264	8	1	1	1	X
fbem-2264	8	2	.	.	X
fbem-2264	8	3	introduction	introduction	NOUN
fbem-2264	8	4	the	the	DET
fbem-2264	8	5	core	core	NOUN
fbem-2264	8	6	of	of	ADP
fbem-2264	8	7	financial	financial	ADJ
fbem-2264	8	8	governance	governance	NOUN
fbem-2264	8	9	is	be	AUX
fbem-2264	8	10	the	the	DET
fbem-2264	8	11	financial	financial	ADJ
fbem-2264	8	12	governance	governance	NOUN
fbem-2264	8	13	structure	structure	NOUN
fbem-2264	8	14	,	,	PUNCT
fbem-2264	8	15	which	which	PRON
fbem-2264	8	16	is	be	AUX
fbem-2264	8	17	the	the	DET
fbem-2264	8	18	basis	basis	NOUN
fbem-2264	8	19	of	of	ADP
fbem-2264	8	20	financial	financial	ADJ
fbem-2264	8	21	governance	governance	NOUN
fbem-2264	8	22	and	and	CCONJ
fbem-2264	8	23	an	an	DET
fbem-2264	8	24	important	important	ADJ
fbem-2264	8	25	carrier	carrier	NOUN
fbem-2264	8	26	to	to	PART
fbem-2264	8	27	determine	determine	VERB
fbem-2264	8	28	the	the	DET
fbem-2264	8	29	efficiency	efficiency	NOUN
fbem-2264	8	30	and	and	CCONJ
fbem-2264	8	31	effectiveness	effectiveness	NOUN
fbem-2264	8	32	of	of	ADP
fbem-2264	8	33	financial	financial	ADJ
fbem-2264	8	34	governance	governance	NOUN
fbem-2264	8	35	.	.	PUNCT
fbem-2264	9	1	the	the	DET
fbem-2264	9	2	division	division	NOUN
fbem-2264	9	3	of	of	ADP
fbem-2264	9	4	the	the	DET
fbem-2264	9	5	authority	authority	NOUN
fbem-2264	9	6	of	of	ADP
fbem-2264	9	7	the	the	DET
fbem-2264	9	8	management	management	NOUN
fbem-2264	9	9	organization	organization	NOUN
fbem-2264	9	10	and	and	CCONJ
fbem-2264	9	11	the	the	DET
fbem-2264	9	12	coordination	coordination	NOUN
fbem-2264	9	13	among	among	ADP
fbem-2264	9	14	various	various	ADJ
fbem-2264	9	15	organizations	organization	NOUN
fbem-2264	9	16	are	be	AUX
fbem-2264	9	17	the	the	DET
fbem-2264	9	18	key	key	NOUN
fbem-2264	9	19	to	to	ADP
fbem-2264	9	20	the	the	DET
fbem-2264	9	21	financial	financial	ADJ
fbem-2264	9	22	governance	governance	NOUN
fbem-2264	9	23	structure	structure	NOUN
fbem-2264	9	24	,	,	PUNCT
fbem-2264	9	25	which	which	PRON
fbem-2264	9	26	plays	play	VERB
fbem-2264	9	27	a	a	DET
fbem-2264	9	28	decisive	decisive	ADJ
fbem-2264	9	29	role	role	NOUN
fbem-2264	9	30	in	in	ADP
fbem-2264	9	31	the	the	DET
fbem-2264	9	32	financial	financial	ADJ
fbem-2264	9	33	governance	governance	NOUN
fbem-2264	9	34	process	process	NOUN
fbem-2264	9	35	.	.	PUNCT
fbem-2264	10	1	since	since	SCONJ
fbem-2264	10	2	the	the	DET
fbem-2264	10	3	deepening	deepening	NOUN
fbem-2264	10	4	reform	reform	NOUN
fbem-2264	10	5	of	of	ADP
fbem-2264	10	6	the	the	DET
fbem-2264	10	7	higher	high	ADJ
fbem-2264	10	8	education	education	NOUN
fbem-2264	10	9	system	system	NOUN
fbem-2264	10	10	,	,	PUNCT
fbem-2264	10	11	colleges	college	NOUN
fbem-2264	10	12	and	and	CCONJ
fbem-2264	10	13	universities	university	NOUN
fbem-2264	10	14	have	have	AUX
fbem-2264	10	15	further	far	ADV
fbem-2264	10	16	expanded	expand	VERB
fbem-2264	10	17	their	their	PRON
fbem-2264	10	18	autonomy	autonomy	NOUN
fbem-2264	10	19	,	,	PUNCT
fbem-2264	10	20	straightened	straighten	VERB
fbem-2264	10	21	out	out	ADP
fbem-2264	10	22	financial	financial	ADJ
fbem-2264	10	23	relations	relation	NOUN
fbem-2264	10	24	according	accord	VERB
fbem-2264	10	25	to	to	ADP
fbem-2264	10	26	law	law	NOUN
fbem-2264	10	27	,	,	PUNCT
fbem-2264	10	28	adhered	adhere	VERB
fbem-2264	10	29	to	to	ADP
fbem-2264	10	30	the	the	DET
fbem-2264	10	31	president	president	PROPN
fbem-2264	10	32	responsibility	responsibility	NOUN
fbem-2264	10	33	system	system	NOUN
fbem-2264	10	34	under	under	ADP
fbem-2264	10	35	the	the	DET
fbem-2264	10	36	leadership	leadership	NOUN
fbem-2264	10	37	of	of	ADP
fbem-2264	10	38	the	the	DET
fbem-2264	10	39	party	party	PROPN
fbem-2264	10	40	committee	committee	NOUN
fbem-2264	10	41	,	,	PUNCT
fbem-2264	10	42	adjusted	adjust	VERB
fbem-2264	10	43	and	and	CCONJ
fbem-2264	10	44	reformed	reform	VERB
fbem-2264	10	45	the	the	DET
fbem-2264	10	46	institutional	institutional	ADJ
fbem-2264	10	47	setting	setting	NOUN
fbem-2264	10	48	from	from	ADP
fbem-2264	10	49	the	the	DET
fbem-2264	10	50	top	top	ADJ
fbem-2264	10	51	level	level	NOUN
fbem-2264	10	52	design	design	NOUN
fbem-2264	10	53	,	,	PUNCT
fbem-2264	10	54	and	and	CCONJ
fbem-2264	10	55	established	establish	VERB
fbem-2264	10	56	a	a	DET
fbem-2264	10	57	financial	financial	ADJ
fbem-2264	10	58	governance	governance	NOUN
fbem-2264	10	59	system	system	NOUN
fbem-2264	10	60	in	in	ADP
fbem-2264	10	61	which	which	PRON
fbem-2264	10	62	the	the	DET
fbem-2264	10	63	party	party	PROPN
fbem-2264	10	64	committee	committee	NOUN
fbem-2264	10	65	,	,	PUNCT
fbem-2264	10	66	the	the	DET
fbem-2264	10	67	president	president	NOUN
fbem-2264	10	68	and	and	CCONJ
fbem-2264	10	69	the	the	DET
fbem-2264	10	70	regulatory	regulatory	ADJ
fbem-2264	10	71	authority	authority	NOUN
fbem-2264	10	72	of	of	ADP
fbem-2264	10	73	the	the	DET
fbem-2264	10	74	school	school	NOUN
fbem-2264	10	75	are	be	AUX
fbem-2264	10	76	interconnected	interconnected	ADJ
fbem-2264	10	77	and	and	CCONJ
fbem-2264	10	78	mutually	mutually	ADV
fbem-2264	10	79	restricted	restrict	VERB
fbem-2264	10	80	.	.	PUNCT
fbem-2264	11	1	the	the	DET
fbem-2264	11	2	school	school	PROPN
fbem-2264	11	3	party	party	PROPN
fbem-2264	11	4	committee	committee	PROPN
fbem-2264	11	5	has	have	VERB
fbem-2264	11	6	the	the	DET
fbem-2264	11	7	financial	financial	ADJ
fbem-2264	11	8	decision	decision	NOUN
fbem-2264	11	9	-	-	PUNCT
fbem-2264	11	10	making	make	VERB
fbem-2264	11	11	power	power	NOUN
fbem-2264	11	12	.	.	PUNCT
fbem-2264	12	1	the	the	DET
fbem-2264	12	2	financial	financial	ADJ
fbem-2264	12	3	department	department	PROPN
fbem-2264	12	4	under	under	ADP
fbem-2264	12	5	the	the	DET
fbem-2264	12	6	leadership	leadership	NOUN
fbem-2264	12	7	of	of	ADP
fbem-2264	12	8	the	the	DET
fbem-2264	12	9	president	president	NOUN
fbem-2264	12	10	is	be	AUX
fbem-2264	12	11	responsible	responsible	ADJ
fbem-2264	12	12	for	for	ADP
fbem-2264	12	13	financial	financial	ADJ
fbem-2264	12	14	implementation	implementation	NOUN
fbem-2264	12	15	,	,	PUNCT
fbem-2264	12	16	and	and	CCONJ
fbem-2264	12	17	the	the	DET
fbem-2264	12	18	audit	audit	NOUN
fbem-2264	12	19	and	and	CCONJ
fbem-2264	12	20	supervision	supervision	NOUN
fbem-2264	12	21	department	department	NOUN
fbem-2264	12	22	carries	carry	VERB
fbem-2264	12	23	out	out	ADP
fbem-2264	12	24	financial	financial	ADJ
fbem-2264	12	25	supervision	supervision	NOUN
fbem-2264	12	26	to	to	PART
fbem-2264	12	27	realize	realize	VERB
fbem-2264	12	28	the	the	DET
fbem-2264	12	29	closed	close	VERB
fbem-2264	12	30	-	-	PUNCT
fbem-2264	12	31	loop	loop	NOUN
fbem-2264	12	32	management	management	NOUN
fbem-2264	12	33	of	of	ADP
fbem-2264	12	34	scientific	scientific	ADJ
fbem-2264	12	35	financial	financial	ADJ
fbem-2264	12	36	governance	governance	NOUN
fbem-2264	12	37	decisionmaking	decisionmaking	NOUN
fbem-2264	12	38	,	,	PUNCT
fbem-2264	12	39	professional	professional	ADJ
fbem-2264	12	40	implementation	implementation	NOUN
fbem-2264	12	41	,	,	PUNCT
fbem-2264	12	42	and	and	CCONJ
fbem-2264	12	43	diversified	diversified	ADJ
fbem-2264	12	44	supervision	supervision	NOUN
fbem-2264	12	45	.	.	PUNCT
fbem-2264	13	1	the	the	DET
fbem-2264	13	2	core	core	ADJ
fbem-2264	13	3	focus	focus	NOUN
fbem-2264	13	4	of	of	ADP
fbem-2264	13	5	current	current	ADJ
fbem-2264	13	6	university	university	NOUN
fbem-2264	13	7	financial	financial	ADJ
fbem-2264	13	8	governance	governance	NOUN
fbem-2264	13	9	is	be	AUX
fbem-2264	13	10	to	to	PART
fbem-2264	13	11	properly	properly	ADV
fbem-2264	13	12	handle	handle	VERB
fbem-2264	13	13	the	the	DET
fbem-2264	13	14	relationship	relationship	NOUN
fbem-2264	13	15	between	between	ADP
fbem-2264	13	16	the	the	DET
fbem-2264	13	17	university	university	NOUN
fbem-2264	13	18	party	party	PROPN
fbem-2264	13	19	committee	committee	PROPN
fbem-2264	13	20	and	and	CCONJ
fbem-2264	13	21	multiple	multiple	ADJ
fbem-2264	13	22	subjects	subject	NOUN
fbem-2264	13	23	under	under	ADP
fbem-2264	13	24	the	the	DET
fbem-2264	13	25	guidance	guidance	NOUN
fbem-2264	13	26	of	of	ADP
fbem-2264	13	27	policies	policy	NOUN
fbem-2264	13	28	and	and	CCONJ
fbem-2264	13	29	systems	system	NOUN
fbem-2264	13	30	,	,	PUNCT
fbem-2264	13	31	further	far	ADV
fbem-2264	13	32	supervise	supervise	VERB
fbem-2264	13	33	the	the	DET
fbem-2264	13	34	university	university	NOUN
fbem-2264	13	35	's	's	PART
fbem-2264	13	36	financial	financial	ADJ
fbem-2264	13	37	decision	decision	NOUN
fbem-2264	13	38	-	-	PUNCT
fbem-2264	13	39	making	make	VERB
fbem-2264	13	40	power	power	NOUN
fbem-2264	13	41	and	and	CCONJ
fbem-2264	13	42	implementation	implementation	NOUN
fbem-2264	13	43	power	power	NOUN
fbem-2264	13	44	by	by	ADP
fbem-2264	13	45	exercising	exercise	VERB
fbem-2264	13	46	financial	financial	ADJ
fbem-2264	13	47	supervision	supervision	NOUN
fbem-2264	13	48	power	power	NOUN
fbem-2264	13	49	,	,	PUNCT
fbem-2264	13	50	and	and	CCONJ
fbem-2264	13	51	thus	thus	ADV
fbem-2264	13	52	optimize	optimize	VERB
fbem-2264	13	53	the	the	DET
fbem-2264	13	54	university	university	NOUN
fbem-2264	13	55	's	's	PART
fbem-2264	13	56	financial	financial	ADJ
fbem-2264	13	57	governance	governance	NOUN
fbem-2264	13	58	structure	structure	NOUN
fbem-2264	13	59	.	.	PUNCT
fbem-2264	14	1	2	2	X
fbem-2264	14	2	.	.	X
fbem-2264	14	3	journals	journal	NOUN
fbem-2264	14	4	reviewed	review	VERB
fbem-2264	14	5	the	the	DET
fbem-2264	14	6	research	research	NOUN
fbem-2264	14	7	on	on	ADP
fbem-2264	14	8	university	university	NOUN
fbem-2264	14	9	governance	governance	NOUN
fbem-2264	14	10	structure	structure	NOUN
fbem-2264	14	11	in	in	ADP
fbem-2264	14	12	foreign	foreign	ADJ
fbem-2264	14	13	countries	country	NOUN
fbem-2264	14	14	is	be	AUX
fbem-2264	14	15	relatively	relatively	ADV
fbem-2264	14	16	mature	mature	ADJ
fbem-2264	14	17	.	.	PUNCT
fbem-2264	15	1	as	as	ADV
fbem-2264	15	2	early	early	ADV
fbem-2264	15	3	as	as	ADP
fbem-2264	15	4	1960	1960	NUM
fbem-2264	15	5	,	,	PUNCT
fbem-2264	15	6	john	john	PROPN
fbem-2264	15	7	corson	corson	PROPN
fbem-2264	15	8	,	,	PUNCT
fbem-2264	15	9	an	an	DET
fbem-2264	15	10	american	american	ADJ
fbem-2264	15	11	scholar	scholar	NOUN
fbem-2264	15	12	,	,	PUNCT
fbem-2264	15	13	introduced	introduce	VERB
fbem-2264	15	14	governance	governance	NOUN
fbem-2264	15	15	into	into	ADP
fbem-2264	15	16	the	the	DET
fbem-2264	15	17	field	field	NOUN
fbem-2264	15	18	of	of	ADP
fbem-2264	15	19	university	university	NOUN
fbem-2264	15	20	governance	governance	NOUN
fbem-2264	15	21	in	in	ADP
fbem-2264	15	22	his	his	PRON
fbem-2264	15	23	book	book	NOUN
fbem-2264	15	24	“	"	PUNCT
fbem-2264	15	25	governance	governance	NOUN
fbem-2264	15	26	of	of	ADP
fbem-2264	15	27	colleges	college	NOUN
fbem-2264	15	28	and	and	CCONJ
fbem-2264	15	29	universities	university	NOUN
fbem-2264	15	30	”	"	PUNCT
fbem-2264	15	31	:	:	PUNCT
fbem-2264	15	32	modernization	modernization	NOUN
fbem-2264	15	33	of	of	ADP
fbem-2264	15	34	structure	structure	NOUN
fbem-2264	15	35	and	and	CCONJ
fbem-2264	15	36	process	process	NOUN
fbem-2264	15	37	.	.	PUNCT
fbem-2264	16	1	he	he	PRON
fbem-2264	16	2	believed	believe	VERB
fbem-2264	16	3	that	that	SCONJ
fbem-2264	16	4	the	the	DET
fbem-2264	16	5	term	term	NOUN
fbem-2264	16	6	"	"	PUNCT
fbem-2264	16	7	governance	governance	NOUN
fbem-2264	16	8	"	"	PUNCT
fbem-2264	16	9	could	could	AUX
fbem-2264	16	10	be	be	AUX
fbem-2264	16	11	used	use	VERB
fbem-2264	16	12	specifically	specifically	ADV
fbem-2264	16	13	for	for	ADP
fbem-2264	16	14	thinking	think	VERB
fbem-2264	16	15	about	about	ADP
fbem-2264	16	16	colleges	college	NOUN
fbem-2264	16	17	and	and	CCONJ
fbem-2264	16	18	universities.leigh	universities.leigh	NOUN
fbem-2264	16	19	hancher	hancher	ADV
fbem-2264	16	20	and	and	CCONJ
fbem-2264	16	21	michael	michael	PROPN
fbem-2264	16	22	moran(1989	moran(1989	PROPN
fbem-2264	16	23	)	)	PUNCT
fbem-2264	16	24	believe	believe	VERB
fbem-2264	16	25	that	that	SCONJ
fbem-2264	16	26	supervision	supervision	NOUN
fbem-2264	16	27	is	be	AUX
fbem-2264	16	28	influenced	influence	VERB
fbem-2264	16	29	by	by	ADP
fbem-2264	16	30	many	many	ADJ
fbem-2264	16	31	factors	factor	NOUN
fbem-2264	16	32	,	,	PUNCT
fbem-2264	16	33	including	include	VERB
fbem-2264	16	34	formal	formal	ADJ
fbem-2264	16	35	institutional	institutional	ADJ
fbem-2264	16	36	arrangements	arrangement	NOUN
fbem-2264	16	37	,	,	PUNCT
fbem-2264	16	38	organizational	organizational	ADJ
fbem-2264	16	39	structure	structure	NOUN
fbem-2264	16	40	,	,	PUNCT
fbem-2264	16	41	and	and	CCONJ
fbem-2264	16	42	even	even	ADV
fbem-2264	16	43	historical	historical	ADJ
fbem-2264	16	44	traditions	tradition	NOUN
fbem-2264	16	45	.	.	PUNCT
fbem-2264	17	1	these	these	DET
fbem-2264	17	2	factors	factor	NOUN
fbem-2264	17	3	constitute	constitute	VERB
fbem-2264	17	4	the	the	DET
fbem-2264	17	5	internal	internal	ADJ
fbem-2264	17	6	elements	element	NOUN
fbem-2264	17	7	of	of	ADP
fbem-2264	17	8	the	the	DET
fbem-2264	17	9	regulatory	regulatory	ADJ
fbem-2264	17	10	space	space	NOUN
fbem-2264	17	11	and	and	CCONJ
fbem-2264	17	12	the	the	DET
fbem-2264	17	13	fundamental	fundamental	ADJ
fbem-2264	17	14	factors	factor	NOUN
fbem-2264	17	15	restricting	restrict	VERB
fbem-2264	17	16	the	the	DET
fbem-2264	17	17	supervision	supervision	NOUN
fbem-2264	17	18	process	process	NOUN
fbem-2264	17	19	,	,	PUNCT
fbem-2264	17	20	thus	thus	ADV
fbem-2264	17	21	forming	form	VERB
fbem-2264	17	22	a	a	DET
fbem-2264	17	23	rich	rich	ADJ
fbem-2264	17	24	research	research	NOUN
fbem-2264	17	25	category	category	NOUN
fbem-2264	17	26	of	of	ADP
fbem-2264	17	27	foreign	foreign	ADJ
fbem-2264	17	28	supervision	supervision	NOUN
fbem-2264	17	29	on	on	ADP
fbem-2264	17	30	university	university	NOUN
fbem-2264	17	31	governance.from	governance.from	ADP
fbem-2264	17	32	the	the	DET
fbem-2264	17	33	perspective	perspective	NOUN
fbem-2264	17	34	of	of	ADP
fbem-2264	17	35	the	the	DET
fbem-2264	17	36	practice	practice	NOUN
fbem-2264	17	37	of	of	ADP
fbem-2264	17	38	foreign	foreign	ADJ
fbem-2264	17	39	university	university	NOUN
fbem-2264	17	40	governance	governance	NOUN
fbem-2264	17	41	,	,	PUNCT
fbem-2264	17	42	although	although	SCONJ
fbem-2264	17	43	overseas	overseas	ADJ
fbem-2264	17	44	universities	university	NOUN
fbem-2264	17	45	have	have	VERB
fbem-2264	17	46	more	more	ADV
fbem-2264	17	47	abundant	abundant	ADJ
fbem-2264	17	48	types	type	NOUN
fbem-2264	17	49	of	of	ADP
fbem-2264	17	50	running	run	VERB
fbem-2264	17	51	schools	school	NOUN
fbem-2264	17	52	,	,	PUNCT
fbem-2264	17	53	the	the	DET
fbem-2264	17	54	management	management	NOUN
fbem-2264	17	55	processes	process	NOUN
fbem-2264	17	56	of	of	ADP
fbem-2264	17	57	different	different	ADJ
fbem-2264	17	58	universities	university	NOUN
fbem-2264	17	59	still	still	ADV
fbem-2264	17	60	have	have	VERB
fbem-2264	17	61	more	more	ADJ
fbem-2264	17	62	in	in	ADP
fbem-2264	17	63	common	common	ADJ
fbem-2264	17	64	.	.	PUNCT
fbem-2264	18	1	for	for	ADP
fbem-2264	18	2	example	example	NOUN
fbem-2264	18	3	,	,	PUNCT
fbem-2264	18	4	in	in	ADP
fbem-2264	18	5	terms	term	NOUN
fbem-2264	18	6	of	of	ADP
fbem-2264	18	7	structural	structural	ADJ
fbem-2264	18	8	design	design	NOUN
fbem-2264	18	9	,	,	PUNCT
fbem-2264	18	10	there	there	PRON
fbem-2264	18	11	are	be	VERB
fbem-2264	18	12	university	university	NOUN
fbem-2264	18	13	boards	board	NOUN
fbem-2264	18	14	,	,	PUNCT
fbem-2264	18	15	relevant	relevant	ADJ
fbem-2264	18	16	management	management	NOUN
fbem-2264	18	17	departments	department	NOUN
fbem-2264	18	18	and	and	CCONJ
fbem-2264	18	19	regulatory	regulatory	ADJ
fbem-2264	18	20	organizations	organization	NOUN
fbem-2264	18	21	(	(	PUNCT
fbem-2264	18	22	zhang	zhang	PROPN
fbem-2264	18	23	baoquan	baoquan	PROPN
fbem-2264	18	24	,	,	PUNCT
fbem-2264	18	25	1998	1998	NUM
fbem-2264	18	26	)	)	PUNCT
fbem-2264	18	27	.	.	PUNCT
fbem-2264	19	1	since	since	SCONJ
fbem-2264	19	2	the	the	DET
fbem-2264	19	3	21st	21st	ADJ
fbem-2264	19	4	century	century	NOUN
fbem-2264	19	5	,	,	PUNCT
fbem-2264	19	6	china	china	PROPN
fbem-2264	19	7	has	have	AUX
fbem-2264	19	8	successively	successively	ADV
fbem-2264	19	9	started	start	VERB
fbem-2264	19	10	to	to	PART
fbem-2264	19	11	incorporate	incorporate	VERB
fbem-2264	19	12	the	the	DET
fbem-2264	19	13	researchon	researchon	PROPN
fbem-2264	19	14	university	university	NOUN
fbem-2264	19	15	governance	governance	NOUN
fbem-2264	19	16	into	into	ADP
fbem-2264	19	17	the	the	DET
fbem-2264	19	18	academic	academic	ADJ
fbem-2264	19	19	process	process	NOUN
fbem-2264	19	20	,	,	PUNCT
fbem-2264	19	21	fully	fully	ADV
fbem-2264	19	22	drawing	draw	VERB
fbem-2264	19	23	on	on	ADP
fbem-2264	19	24	foreign	foreign	ADJ
fbem-2264	19	25	research	research	NOUN
fbem-2264	19	26	results	result	NOUN
fbem-2264	19	27	,	,	PUNCT
fbem-2264	19	28	and	and	CCONJ
fbem-2264	19	29	based	base	VERB
fbem-2264	19	30	on	on	ADP
fbem-2264	19	31	china	china	PROPN
fbem-2264	19	32	's	's	PART
fbem-2264	19	33	national	national	ADJ
fbem-2264	19	34	conditions	condition	NOUN
fbem-2264	19	35	,	,	PUNCT
fbem-2264	19	36	it	it	PRON
fbem-2264	19	37	has	have	AUX
fbem-2264	19	38	clearly	clearly	ADV
fbem-2264	19	39	put	put	VERB
fbem-2264	19	40	forwardthe	forwardthe	ADJ
fbem-2264	19	41	concept	concept	NOUN
fbem-2264	19	42	of	of	ADP
fbem-2264	19	43	financial	financial	ADJ
fbem-2264	19	44	governance	governance	NOUN
fbem-2264	19	45	,	,	PUNCT
fbem-2264	19	46	and	and	CCONJ
fbem-2264	19	47	further	far	ADV
fbem-2264	19	48	combed	comb	VERB
fbem-2264	19	49	the	the	DET
fbem-2264	19	50	relevance	relevance	NOUN
fbem-2264	19	51	of	of	ADP
fbem-2264	19	52	university	university	NOUN
fbem-2264	19	53	governance	governance	NOUN
fbem-2264	19	54	and	and	CCONJ
fbem-2264	19	55	financial	financial	ADJ
fbem-2264	19	56	governance	governance	NOUN
fbem-2264	19	57	.	.	PUNCT
fbem-2264	20	1	wu	wu	PROPN
fbem-2264	20	2	zhongxin	zhongxin	PROPN
fbem-2264	20	3	(	(	PUNCT
fbem-2264	20	4	2001	2001	NUM
fbem-2264	20	5	)	)	PUNCT
fbem-2264	20	6	and	and	CCONJ
fbem-2264	20	7	zhang	zhang	PROPN
fbem-2264	20	8	dunli	dunli	PROPN
fbem-2264	20	9	(	(	PUNCT
fbem-2264	20	10	2002	2002	NUM
fbem-2264	20	11	)	)	PUNCT
fbem-2264	20	12	are	be	AUX
fbem-2264	20	13	more	more	ADV
fbem-2264	20	14	representative	representative	ADJ
fbem-2264	20	15	in	in	ADP
fbem-2264	20	16	the	the	DET
fbem-2264	20	17	research	research	NOUN
fbem-2264	20	18	on	on	ADP
fbem-2264	20	19	the	the	DET
fbem-2264	20	20	connotation	connotation	NOUN
fbem-2264	20	21	and	and	CCONJ
fbem-2264	20	22	definition	definition	NOUN
fbem-2264	20	23	of	of	ADP
fbem-2264	20	24	financial	financial	ADJ
fbem-2264	20	25	governance	governance	NOUN
fbem-2264	20	26	.	.	PUNCT
fbem-2264	21	1	they	they	PRON
fbem-2264	21	2	proposed	propose	VERB
fbem-2264	21	3	to	to	PART
fbem-2264	21	4	explore	explore	VERB
fbem-2264	21	5	the	the	DET
fbem-2264	21	6	perspective	perspective	NOUN
fbem-2264	21	7	of	of	ADP
fbem-2264	21	8	financial	financial	ADJ
fbem-2264	21	9	rights	right	NOUN
fbem-2264	21	10	allocation	allocation	NOUN
fbem-2264	21	11	from	from	ADP
fbem-2264	21	12	the	the	DET
fbem-2264	21	13	perspective	perspective	NOUN
fbem-2264	21	14	of	of	ADP
fbem-2264	21	15	enterprises	enterprise	NOUN
fbem-2264	21	16	and	and	CCONJ
fbem-2264	21	17	emphasized	emphasize	VERB
fbem-2264	21	18	the	the	DET
fbem-2264	21	19	importance	importance	NOUN
fbem-2264	21	20	of	of	ADP
fbem-2264	21	21	financial	financial	ADJ
fbem-2264	21	22	rights	right	NOUN
fbem-2264	21	23	arrangement	arrangement	NOUN
fbem-2264	21	24	mechanism	mechanism	NOUN
fbem-2264	21	25	.	.	PUNCT
fbem-2264	22	1	the	the	DET
fbem-2264	22	2	essence	essence	NOUN
fbem-2264	22	3	of	of	ADP
fbem-2264	22	4	university	university	NOUN
fbem-2264	22	5	governance	governance	NOUN
fbem-2264	22	6	structure	structure	NOUN
fbem-2264	22	7	is	be	AUX
fbem-2264	22	8	to	to	PART
fbem-2264	22	9	construct	construct	VERB
fbem-2264	22	10	a	a	DET
fbem-2264	22	11	decisionmaking	decisionmake	VERB
fbem-2264	22	12	power	power	NOUN
fbem-2264	22	13	structure	structure	NOUN
fbem-2264	22	14	that	that	PRON
fbem-2264	22	15	can	can	AUX
fbem-2264	22	16	effectively	effectively	ADV
fbem-2264	22	17	respond	respond	VERB
fbem-2264	22	18	to	to	ADP
fbem-2264	22	19	various	various	ADJ
fbem-2264	22	20	types	type	NOUN
fbem-2264	22	21	of	of	ADP
fbem-2264	22	22	conflicts	conflict	NOUN
fbem-2264	22	23	and	and	CCONJ
fbem-2264	22	24	meet	meet	VERB
fbem-2264	22	25	the	the	DET
fbem-2264	22	26	needs	need	NOUN
fbem-2264	22	27	of	of	ADP
fbem-2264	22	28	multiple	multiple	ADJ
fbem-2264	22	29	interests	interest	NOUN
fbem-2264	22	30	(	(	PUNCT
fbem-2264	22	31	gong	gong	NOUN
fbem-2264	22	32	yizu	yizu	PROPN
fbem-2264	22	33	,	,	PUNCT
fbem-2264	22	34	2009	2009	NUM
fbem-2264	22	35	)	)	PUNCT
fbem-2264	22	36	.	.	PUNCT
fbem-2264	23	1	zhang	zhang	PROPN
fbem-2264	23	2	dexiang	dexiang	PROPN
fbem-2264	23	3	(	(	PUNCT
fbem-2264	23	4	2016	2016	NUM
fbem-2264	23	5	)	)	PUNCT
fbem-2264	23	6	pointed	point	VERB
fbem-2264	23	7	out	out	ADP
fbem-2264	23	8	that	that	SCONJ
fbem-2264	23	9	management	management	NOUN
fbem-2264	23	10	and	and	CCONJ
fbem-2264	23	11	supervision	supervision	NOUN
fbem-2264	23	12	constitute	constitute	VERB
fbem-2264	23	13	the	the	DET
fbem-2264	23	14	basic	basic	ADJ
fbem-2264	23	15	core	core	NOUN
fbem-2264	23	16	of	of	ADP
fbem-2264	23	17	modern	modern	ADJ
fbem-2264	23	18	university	university	NOUN
fbem-2264	23	19	governance	governance	NOUN
fbem-2264	23	20	in	in	ADP
fbem-2264	23	21	china	china	PROPN
fbem-2264	23	22	.	.	PUNCT
fbem-2264	24	1	university	university	NOUN
fbem-2264	24	2	governance	governance	NOUN
fbem-2264	24	3	mainly	mainly	ADV
fbem-2264	24	4	consists	consist	VERB
fbem-2264	24	5	of	of	ADP
fbem-2264	24	6	governance	governance	NOUN
fbem-2264	24	7	system	system	NOUN
fbem-2264	24	8	and	and	CCONJ
fbem-2264	24	9	governance	governance	NOUN
fbem-2264	24	10	capability	capability	NOUN
fbem-2264	24	11	.	.	PUNCT
fbem-2264	25	1	the	the	DET
fbem-2264	25	2	former	former	ADJ
fbem-2264	25	3	refers	refer	VERB
fbem-2264	25	4	to	to	ADP
fbem-2264	25	5	a	a	DET
fbem-2264	25	6	complete	complete	ADJ
fbem-2264	25	7	set	set	NOUN
fbem-2264	25	8	of	of	ADP
fbem-2264	25	9	university	university	NOUN
fbem-2264	25	10	system	system	NOUN
fbem-2264	25	11	and	and	CCONJ
fbem-2264	25	12	the	the	DET
fbem-2264	25	13	norms	norm	NOUN
fbem-2264	25	14	and	and	CCONJ
fbem-2264	25	15	procedures	procedure	NOUN
fbem-2264	25	16	in	in	ADP
fbem-2264	25	17	the	the	DET
fbem-2264	25	18	system	system	NOUN
fbem-2264	25	19	,	,	PUNCT
fbem-2264	25	20	while	while	SCONJ
fbem-2264	25	21	the	the	DET
fbem-2264	25	22	latter	latter	ADJ
fbem-2264	25	23	refers	refer	VERB
fbem-2264	25	24	to	to	ADP
fbem-2264	25	25	the	the	DET
fbem-2264	25	26	ability	ability	NOUN
fbem-2264	25	27	to	to	PART
fbem-2264	25	28	make	make	VERB
fbem-2264	25	29	the	the	DET
fbem-2264	25	30	governance	governance	NOUN
fbem-2264	25	31	system	system	NOUN
fbem-2264	25	32	operate	operate	VERB
fbem-2264	25	33	.	.	PUNCT
fbem-2264	26	1	the	the	DET
fbem-2264	26	2	governance	governance	NOUN
fbem-2264	26	3	level	level	NOUN
fbem-2264	26	4	and	and	CCONJ
fbem-2264	26	5	governance	governance	NOUN
fbem-2264	26	6	ability	ability	NOUN
fbem-2264	26	7	together	together	ADV
fbem-2264	26	8	constitute	constitute	VERB
fbem-2264	26	9	the	the	DET
fbem-2264	26	10	whole	whole	ADJ
fbem-2264	26	11	university	university	NOUN
fbem-2264	26	12	governance	governance	NOUN
fbem-2264	26	13	and	and	CCONJ
fbem-2264	26	14	66	66	NUM
fbem-2264	26	15	jointly	jointly	ADV
fbem-2264	26	16	promote	promote	VERB
fbem-2264	26	17	the	the	DET
fbem-2264	26	18	effective	effective	ADJ
fbem-2264	26	19	operation	operation	NOUN
fbem-2264	26	20	of	of	ADP
fbem-2264	26	21	the	the	DET
fbem-2264	26	22	university	university	NOUN
fbem-2264	26	23	(	(	PUNCT
fbem-2264	26	24	qiu	qiu	PROPN
fbem-2264	26	25	shuiping	shuiping	NOUN
fbem-2264	26	26	,	,	PUNCT
fbem-2264	26	27	2020	2020	NUM
fbem-2264	26	28	)	)	PUNCT
fbem-2264	26	29	.	.	PUNCT
fbem-2264	27	1	liu	liu	PROPN
fbem-2264	27	2	yue	yue	PROPN
fbem-2264	27	3	and	and	CCONJ
fbem-2264	27	4	hui	hui	PROPN
fbem-2264	27	5	meining	meining	PROPN
fbem-2264	27	6	(	(	PUNCT
fbem-2264	27	7	2011	2011	NUM
fbem-2264	27	8	)	)	PUNCT
fbem-2264	27	9	proposed	propose	VERB
fbem-2264	27	10	that	that	SCONJ
fbem-2264	27	11	"	"	PUNCT
fbem-2264	27	12	compound	compound	NOUN
fbem-2264	27	13	co	co	NOUN
fbem-2264	27	14	governance	governance	NOUN
fbem-2264	27	15	"	"	PUNCT
fbem-2264	27	16	should	should	AUX
fbem-2264	27	17	be	be	AUX
fbem-2264	27	18	regarded	regard	VERB
fbem-2264	27	19	as	as	ADP
fbem-2264	27	20	the	the	DET
fbem-2264	27	21	future	future	ADJ
fbem-2264	27	22	trend	trend	NOUN
fbem-2264	27	23	of	of	ADP
fbem-2264	27	24	modern	modern	ADJ
fbem-2264	27	25	university	university	NOUN
fbem-2264	27	26	governance	governance	NOUN
fbem-2264	27	27	.	.	PUNCT
fbem-2264	28	1	compound	compound	NOUN
fbem-2264	28	2	co	co	PROPN
fbem-2264	28	3	governance	governance	NOUN
fbem-2264	28	4	refers	refer	VERB
fbem-2264	28	5	to	to	ADP
fbem-2264	28	6	the	the	DET
fbem-2264	28	7	cooperation	cooperation	NOUN
fbem-2264	28	8	and	and	CCONJ
fbem-2264	28	9	supplement	supplement	NOUN
fbem-2264	28	10	of	of	ADP
fbem-2264	28	11	different	different	ADJ
fbem-2264	28	12	governance	governance	NOUN
fbem-2264	28	13	modes	mode	NOUN
fbem-2264	28	14	in	in	ADP
fbem-2264	28	15	university	university	NOUN
fbem-2264	28	16	governance	governance	NOUN
fbem-2264	28	17	,	,	PUNCT
fbem-2264	28	18	and	and	CCONJ
fbem-2264	28	19	the	the	DET
fbem-2264	28	20	synergy	synergy	NOUN
fbem-2264	28	21	of	of	ADP
fbem-2264	28	22	different	different	ADJ
fbem-2264	28	23	governance	governance	NOUN
fbem-2264	28	24	modes	mode	NOUN
fbem-2264	28	25	in	in	ADP
fbem-2264	28	26	university	university	NOUN
fbem-2264	28	27	governance	governance	NOUN
fbem-2264	28	28	.	.	PUNCT
fbem-2264	29	1	gradually	gradually	ADV
fbem-2264	29	2	,	,	PUNCT
fbem-2264	29	3	through	through	ADP
fbem-2264	29	4	the	the	DET
fbem-2264	29	5	relevant	relevant	ADJ
fbem-2264	29	6	attention	attention	NOUN
fbem-2264	29	7	to	to	ADP
fbem-2264	29	8	university	university	NOUN
fbem-2264	29	9	governance	governance	NOUN
fbem-2264	29	10	in	in	ADP
fbem-2264	29	11	china	china	PROPN
fbem-2264	29	12	,	,	PUNCT
fbem-2264	29	13	some	some	DET
fbem-2264	29	14	studies	study	NOUN
fbem-2264	29	15	began	begin	VERB
fbem-2264	29	16	to	to	PART
fbem-2264	29	17	discuss	discuss	VERB
fbem-2264	29	18	paying	pay	VERB
fbem-2264	29	19	more	more	ADJ
fbem-2264	29	20	attention	attention	NOUN
fbem-2264	29	21	to	to	ADP
fbem-2264	29	22	university	university	NOUN
fbem-2264	29	23	financial	financial	ADJ
fbem-2264	29	24	governance	governance	NOUN
fbem-2264	29	25	.	.	PUNCT
fbem-2264	30	1	financial	financial	ADJ
fbem-2264	30	2	governance	governance	NOUN
fbem-2264	30	3	is	be	AUX
fbem-2264	30	4	the	the	DET
fbem-2264	30	5	core	core	NOUN
fbem-2264	30	6	of	of	ADP
fbem-2264	30	7	university	university	NOUN
fbem-2264	30	8	governance	governance	NOUN
fbem-2264	30	9	.	.	PUNCT
fbem-2264	31	1	in	in	ADP
fbem-2264	31	2	essence	essence	NOUN
fbem-2264	31	3	,	,	PUNCT
fbem-2264	31	4	financial	financial	ADJ
fbem-2264	31	5	control	control	NOUN
fbem-2264	31	6	is	be	AUX
fbem-2264	31	7	to	to	PART
fbem-2264	31	8	maximize	maximize	VERB
fbem-2264	31	9	the	the	DET
fbem-2264	31	10	financial	financial	ADJ
fbem-2264	31	11	efficiency	efficiency	NOUN
fbem-2264	31	12	and	and	CCONJ
fbem-2264	31	13	value	value	NOUN
fbem-2264	31	14	of	of	ADP
fbem-2264	31	15	the	the	DET
fbem-2264	31	16	university	university	NOUN
fbem-2264	31	17	by	by	ADP
fbem-2264	31	18	controlling	control	VERB
fbem-2264	31	19	and	and	CCONJ
fbem-2264	31	20	coordinating	coordinate	VERB
fbem-2264	31	21	the	the	DET
fbem-2264	31	22	stakeholders	stakeholder	NOUN
fbem-2264	31	23	in	in	ADP
fbem-2264	31	24	the	the	DET
fbem-2264	31	25	university	university	NOUN
fbem-2264	31	26	governance	governance	NOUN
fbem-2264	31	27	process	process	NOUN
fbem-2264	31	28	(	(	PUNCT
fbem-2264	31	29	li	li	PROPN
fbem-2264	31	30	dan	dan	PROPN
fbem-2264	31	31	,	,	PUNCT
fbem-2264	31	32	2012	2012	NUM
fbem-2264	31	33	)	)	PUNCT
fbem-2264	31	34	.	.	PUNCT
fbem-2264	32	1	the	the	DET
fbem-2264	32	2	literature	literature	NOUN
fbem-2264	32	3	on	on	ADP
fbem-2264	32	4	the	the	DET
fbem-2264	32	5	meaning	meaning	NOUN
fbem-2264	32	6	of	of	ADP
fbem-2264	32	7	financial	financial	ADJ
fbem-2264	32	8	governance	governance	NOUN
fbem-2264	32	9	mainly	mainly	ADV
fbem-2264	32	10	focuses	focus	VERB
fbem-2264	32	11	on	on	ADP
fbem-2264	32	12	the	the	DET
fbem-2264	32	13	enterprise	enterprise	NOUN
fbem-2264	32	14	level	level	NOUN
fbem-2264	32	15	.	.	PUNCT
fbem-2264	33	1	financial	financial	ADJ
fbem-2264	33	2	governance	governance	NOUN
fbem-2264	33	3	at	at	ADP
fbem-2264	33	4	the	the	DET
fbem-2264	33	5	university	university	NOUN
fbem-2264	33	6	level	level	NOUN
fbem-2264	33	7	is	be	AUX
fbem-2264	33	8	generally	generally	ADV
fbem-2264	33	9	defined	define	VERB
fbem-2264	33	10	as	as	ADP
fbem-2264	33	11	a	a	DET
fbem-2264	33	12	series	series	NOUN
fbem-2264	33	13	of	of	ADP
fbem-2264	33	14	institutional	institutional	ADJ
fbem-2264	33	15	arrangements	arrangement	NOUN
fbem-2264	33	16	to	to	PART
fbem-2264	33	17	coordinate	coordinate	VERB
fbem-2264	33	18	the	the	DET
fbem-2264	33	19	status	status	NOUN
fbem-2264	33	20	and	and	CCONJ
fbem-2264	33	21	influence	influence	NOUN
fbem-2264	33	22	of	of	ADP
fbem-2264	33	23	stakeholders	stakeholder	NOUN
fbem-2264	33	24	in	in	ADP
fbem-2264	33	25	the	the	DET
fbem-2264	33	26	university	university	NOUN
fbem-2264	33	27	financial	financial	ADJ
fbem-2264	33	28	system	system	NOUN
fbem-2264	33	29	through	through	ADP
fbem-2264	33	30	the	the	DET
fbem-2264	33	31	different	different	ADJ
fbem-2264	33	32	configurations	configuration	NOUN
fbem-2264	33	33	of	of	ADP
fbem-2264	33	34	university	university	NOUN
fbem-2264	33	35	financial	financial	ADJ
fbem-2264	33	36	governance	governance	NOUN
fbem-2264	33	37	rights	right	NOUN
fbem-2264	33	38	among	among	ADP
fbem-2264	33	39	stakeholders	stakeholder	NOUN
fbem-2264	33	40	,	,	PUNCT
fbem-2264	33	41	so	so	SCONJ
fbem-2264	33	42	as	as	SCONJ
fbem-2264	33	43	to	to	PART
fbem-2264	33	44	achieve	achieve	VERB
fbem-2264	33	45	the	the	DET
fbem-2264	33	46	checks	check	NOUN
fbem-2264	33	47	and	and	CCONJ
fbem-2264	33	48	balances	balance	NOUN
fbem-2264	33	49	of	of	ADP
fbem-2264	33	50	rights	right	NOUN
fbem-2264	33	51	and	and	CCONJ
fbem-2264	33	52	improve	improve	VERB
fbem-2264	33	53	efficiency	efficiency	NOUN
fbem-2264	33	54	(	(	PUNCT
fbem-2264	33	55	yu	yu	PROPN
fbem-2264	33	56	chang	chang	PROPN
fbem-2264	33	57	,	,	PUNCT
fbem-2264	33	58	2009	2009	NUM
fbem-2264	33	59	)	)	PUNCT
fbem-2264	33	60	;	;	PUNCT
fbem-2264	33	61	school	school	NOUN
fbem-2264	33	62	financial	financial	ADJ
fbem-2264	33	63	governance	governance	NOUN
fbem-2264	33	64	is	be	AUX
fbem-2264	33	65	a	a	DET
fbem-2264	33	66	system	system	NOUN
fbem-2264	33	67	that	that	PRON
fbem-2264	33	68	checks	check	VERB
fbem-2264	33	69	and	and	CCONJ
fbem-2264	33	70	balances	balance	VERB
fbem-2264	33	71	the	the	DET
fbem-2264	33	72	responsibilities	responsibility	NOUN
fbem-2264	33	73	,	,	PUNCT
fbem-2264	33	74	rights	right	NOUN
fbem-2264	33	75	and	and	CCONJ
fbem-2264	33	76	interests	interest	NOUN
fbem-2264	33	77	of	of	ADP
fbem-2264	33	78	relevant	relevant	ADJ
fbem-2264	33	79	stakeholders	stakeholder	NOUN
fbem-2264	33	80	in	in	ADP
fbem-2264	33	81	financial	financial	ADJ
fbem-2264	33	82	activities	activity	NOUN
fbem-2264	33	83	(	(	PUNCT
fbem-2264	33	84	zhao	zhao	PROPN
fbem-2264	33	85	jianjun	jianjun	PROPN
fbem-2264	33	86	,	,	PUNCT
fbem-2264	33	87	2008).zhang	2008).zhang	NUM
fbem-2264	33	88	yun	yun	PROPN
fbem-2264	33	89	(	(	PUNCT
fbem-2264	33	90	2012	2012	NUM
fbem-2264	33	91	)	)	PUNCT
fbem-2264	33	92	pointed	point	VERB
fbem-2264	33	93	out	out	ADP
fbem-2264	33	94	that	that	SCONJ
fbem-2264	33	95	the	the	DET
fbem-2264	33	96	meaning	meaning	NOUN
fbem-2264	33	97	of	of	ADP
fbem-2264	33	98	financial	financial	ADJ
fbem-2264	33	99	governance	governance	NOUN
fbem-2264	33	100	of	of	ADP
fbem-2264	33	101	public	public	ADJ
fbem-2264	33	102	universities	university	NOUN
fbem-2264	33	103	can	can	AUX
fbem-2264	33	104	be	be	AUX
fbem-2264	33	105	defined	define	VERB
fbem-2264	33	106	as	as	ADP
fbem-2264	33	107	:	:	PUNCT
fbem-2264	33	108	taking	take	VERB
fbem-2264	33	109	financial	financial	ADJ
fbem-2264	33	110	rights	right	NOUN
fbem-2264	33	111	as	as	ADP
fbem-2264	33	112	the	the	DET
fbem-2264	33	113	basic	basic	ADJ
fbem-2264	33	114	link	link	NOUN
fbem-2264	33	115	,	,	PUNCT
fbem-2264	33	116	through	through	ADP
fbem-2264	33	117	institutional	institutional	ADJ
fbem-2264	33	118	arrangements	arrangement	NOUN
fbem-2264	33	119	,	,	PUNCT
fbem-2264	33	120	establish	establish	VERB
fbem-2264	33	121	the	the	DET
fbem-2264	33	122	position	position	NOUN
fbem-2264	33	123	and	and	CCONJ
fbem-2264	33	124	role	role	NOUN
fbem-2264	33	125	of	of	ADP
fbem-2264	33	126	various	various	ADJ
fbem-2264	33	127	interest	interest	NOUN
fbem-2264	33	128	subjects	subject	NOUN
fbem-2264	33	129	within	within	ADP
fbem-2264	33	130	the	the	DET
fbem-2264	33	131	scope	scope	NOUN
fbem-2264	33	132	of	of	ADP
fbem-2264	33	133	public	public	ADJ
fbem-2264	33	134	universities	university	NOUN
fbem-2264	33	135	in	in	ADP
fbem-2264	33	136	the	the	DET
fbem-2264	33	137	flow	flow	NOUN
fbem-2264	33	138	and	and	CCONJ
fbem-2264	33	139	division	division	NOUN
fbem-2264	33	140	of	of	ADP
fbem-2264	33	141	financial	financial	ADJ
fbem-2264	33	142	rights	right	NOUN
fbem-2264	33	143	,	,	PUNCT
fbem-2264	33	144	and	and	CCONJ
fbem-2264	33	145	form	form	VERB
fbem-2264	33	146	an	an	DET
fbem-2264	33	147	effective	effective	ADJ
fbem-2264	33	148	financial	financial	ADJ
fbem-2264	33	149	incentive	incentive	NOUN
fbem-2264	33	150	constraint	constraint	NOUN
fbem-2264	33	151	mechanism	mechanism	NOUN
fbem-2264	33	152	,	,	PUNCT
fbem-2264	33	153	so	so	SCONJ
fbem-2264	33	154	as	as	SCONJ
fbem-2264	33	155	to	to	PART
fbem-2264	33	156	achieve	achieve	VERB
fbem-2264	33	157	the	the	DET
fbem-2264	33	158	mutual	mutual	ADJ
fbem-2264	33	159	check	check	NOUN
fbem-2264	33	160	and	and	CCONJ
fbem-2264	33	161	balance	balance	NOUN
fbem-2264	33	162	of	of	ADP
fbem-2264	33	163	responsibilities	responsibility	NOUN
fbem-2264	33	164	,	,	PUNCT
fbem-2264	33	165	powers	power	NOUN
fbem-2264	33	166	and	and	CCONJ
fbem-2264	33	167	interests	interest	NOUN
fbem-2264	33	168	among	among	ADP
fbem-2264	33	169	relevant	relevant	ADJ
fbem-2264	33	170	interest	interest	NOUN
fbem-2264	33	171	subjects	subject	NOUN
fbem-2264	33	172	,	,	PUNCT
fbem-2264	33	173	and	and	CCONJ
fbem-2264	33	174	achieve	achieve	VERB
fbem-2264	33	175	the	the	DET
fbem-2264	33	176	harmonious	harmonious	ADJ
fbem-2264	33	177	unity	unity	NOUN
fbem-2264	33	178	of	of	ADP
fbem-2264	33	179	efficiency	efficiency	NOUN
fbem-2264	33	180	,	,	PUNCT
fbem-2264	33	181	efficiency	efficiency	NOUN
fbem-2264	33	182	and	and	CCONJ
fbem-2264	33	183	fairness	fairness	NOUN
fbem-2264	33	184	.	.	PUNCT
fbem-2264	34	1	at	at	ADP
fbem-2264	34	2	present	present	ADJ
fbem-2264	34	3	,	,	PUNCT
fbem-2264	34	4	the	the	DET
fbem-2264	34	5	research	research	NOUN
fbem-2264	34	6	on	on	ADP
fbem-2264	34	7	university	university	NOUN
fbem-2264	34	8	financial	financial	ADJ
fbem-2264	34	9	governance	governance	NOUN
fbem-2264	34	10	mainly	mainly	ADV
fbem-2264	34	11	focuses	focus	VERB
fbem-2264	34	12	on	on	ADP
fbem-2264	34	13	the	the	DET
fbem-2264	34	14	existing	exist	VERB
fbem-2264	34	15	deficiencies	deficiency	NOUN
fbem-2264	34	16	and	and	CCONJ
fbem-2264	34	17	suggestions	suggestion	NOUN
fbem-2264	34	18	,	,	PUNCT
fbem-2264	34	19	financial	financial	ADJ
fbem-2264	34	20	supervision	supervision	NOUN
fbem-2264	34	21	and	and	CCONJ
fbem-2264	34	22	other	other	ADJ
fbem-2264	34	23	aspects	aspect	NOUN
fbem-2264	34	24	.	.	PUNCT
fbem-2264	35	1	financial	financial	ADJ
fbem-2264	35	2	supervision	supervision	NOUN
fbem-2264	35	3	is	be	AUX
fbem-2264	35	4	more	more	ADV
fbem-2264	35	5	relevant	relevant	ADJ
fbem-2264	35	6	to	to	ADP
fbem-2264	35	7	this	this	DET
fbem-2264	35	8	topic	topic	NOUN
fbem-2264	35	9	.	.	PUNCT
fbem-2264	36	1	the	the	DET
fbem-2264	36	2	relevant	relevant	ADJ
fbem-2264	36	3	literature	literature	NOUN
fbem-2264	36	4	on	on	ADP
fbem-2264	36	5	insufficient	insufficient	ADJ
fbem-2264	36	6	and	and	CCONJ
fbem-2264	36	7	proposed	propose	VERB
fbem-2264	36	8	financial	financial	ADJ
fbem-2264	36	9	governance	governance	NOUN
fbem-2264	36	10	of	of	ADP
fbem-2264	36	11	universities	university	NOUN
fbem-2264	36	12	discussed	discuss	VERB
fbem-2264	36	13	the	the	DET
fbem-2264	36	14	imbalance	imbalance	NOUN
fbem-2264	36	15	in	in	ADP
fbem-2264	36	16	the	the	DET
fbem-2264	36	17	current	current	ADJ
fbem-2264	36	18	financial	financial	ADJ
fbem-2264	36	19	governance	governance	NOUN
fbem-2264	36	20	structure	structure	NOUN
fbem-2264	36	21	of	of	ADP
fbem-2264	36	22	universities	university	NOUN
fbem-2264	36	23	and	and	CCONJ
fbem-2264	36	24	proposed	propose	VERB
fbem-2264	36	25	corresponding	correspond	VERB
fbem-2264	36	26	countermeasures	countermeasure	NOUN
fbem-2264	36	27	(	(	PUNCT
fbem-2264	36	28	xu	xu	PROPN
fbem-2264	36	29	lei	lei	PROPN
fbem-2264	36	30	et	et	PROPN
fbem-2264	36	31	al	al	PROPN
fbem-2264	36	32	.	.	PROPN
fbem-2264	36	33	,	,	PUNCT
fbem-2264	36	34	2020	2020	NUM
fbem-2264	36	35	;	;	PUNCT
fbem-2264	36	36	sheng	sheng	PROPN
fbem-2264	36	37	guangming	guangming	PROPN
fbem-2264	36	38	et	et	PROPN
fbem-2264	36	39	al	al	PROPN
fbem-2264	36	40	.	.	PROPN
fbem-2264	36	41	,	,	PUNCT
fbem-2264	36	42	2021	2021	NUM
fbem-2264	36	43	;	;	PUNCT
fbem-2264	36	44	hu	hu	PROPN
fbem-2264	36	45	bo	bo	PROPN
fbem-2264	36	46	,	,	PUNCT
fbem-2264	36	47	2015	2015	NUM
fbem-2264	36	48	;	;	PUNCT
fbem-2264	36	49	chen	chen	PROPN
fbem-2264	36	50	weixiao	weixiao	PROPN
fbem-2264	36	51	et	et	PROPN
fbem-2264	36	52	al	al	PROPN
fbem-2264	36	53	.	.	PROPN
fbem-2264	36	54	,	,	PUNCT
fbem-2264	36	55	2015	2015	NUM
fbem-2264	36	56	)	)	PUNCT
fbem-2264	36	57	,	,	PUNCT
fbem-2264	36	58	such	such	ADJ
fbem-2264	36	59	as	as	ADP
fbem-2264	36	60	the	the	DET
fbem-2264	36	61	non	non	ADJ
fbem-2264	36	62	-	-	ADJ
fbem-2264	36	63	standard	standard	ADJ
fbem-2264	36	64	management	management	NOUN
fbem-2264	36	65	of	of	ADP
fbem-2264	36	66	scientific	scientific	ADJ
fbem-2264	36	67	research	research	NOUN
fbem-2264	36	68	funds	fund	NOUN
fbem-2264	36	69	(	(	PUNCT
fbem-2264	36	70	zhao	zhao	NOUN
fbem-2264	36	71	shanqing	shanqing	NOUN
fbem-2264	36	72	,	,	PUNCT
fbem-2264	36	73	2015	2015	NUM
fbem-2264	36	74	)	)	PUNCT
fbem-2264	36	75	;	;	PUNCT
fbem-2264	36	76	deficiencies	deficiency	NOUN
fbem-2264	36	77	in	in	ADP
fbem-2264	36	78	budget	budget	NOUN
fbem-2264	36	79	management	management	NOUN
fbem-2264	36	80	(	(	PUNCT
fbem-2264	36	81	zhao	zhao	PROPN
fbem-2264	36	82	chuanren	chuanren	PROPN
fbem-2264	36	83	,	,	PUNCT
fbem-2264	36	84	2013	2013	NUM
fbem-2264	36	85	)	)	PUNCT
fbem-2264	36	86	,	,	PUNCT
fbem-2264	36	87	etc	etc	X
fbem-2264	36	88	.	.	X
fbem-2264	37	1	in	in	ADP
fbem-2264	37	2	view	view	NOUN
fbem-2264	37	3	of	of	ADP
fbem-2264	37	4	the	the	DET
fbem-2264	37	5	early	early	ADJ
fbem-2264	37	6	reform	reform	NOUN
fbem-2264	37	7	of	of	ADP
fbem-2264	37	8	the	the	DET
fbem-2264	37	9	education	education	NOUN
fbem-2264	37	10	system	system	NOUN
fbem-2264	37	11	and	and	CCONJ
fbem-2264	37	12	the	the	DET
fbem-2264	37	13	optimization	optimization	NOUN
fbem-2264	37	14	of	of	ADP
fbem-2264	37	15	the	the	DET
fbem-2264	37	16	financial	financial	ADJ
fbem-2264	37	17	governance	governance	NOUN
fbem-2264	37	18	structure	structure	NOUN
fbem-2264	37	19	of	of	ADP
fbem-2264	37	20	colleges	college	NOUN
fbem-2264	37	21	and	and	CCONJ
fbem-2264	37	22	universities	university	NOUN
fbem-2264	37	23	in	in	ADP
fbem-2264	37	24	developed	developed	ADJ
fbem-2264	37	25	countries	country	NOUN
fbem-2264	37	26	such	such	ADJ
fbem-2264	37	27	as	as	ADP
fbem-2264	37	28	britain	britain	PROPN
fbem-2264	37	29	and	and	CCONJ
fbem-2264	37	30	the	the	DET
fbem-2264	37	31	united	united	PROPN
fbem-2264	37	32	states	states	PROPN
fbem-2264	37	33	,	,	PUNCT
fbem-2264	37	34	a	a	DET
fbem-2264	37	35	large	large	ADJ
fbem-2264	37	36	number	number	NOUN
fbem-2264	37	37	of	of	ADP
fbem-2264	37	38	domestic	domestic	ADJ
fbem-2264	37	39	studies	study	NOUN
fbem-2264	37	40	have	have	AUX
fbem-2264	37	41	drawn	draw	VERB
fbem-2264	37	42	experience	experience	NOUN
fbem-2264	37	43	from	from	ADP
fbem-2264	37	44	the	the	DET
fbem-2264	37	45	financial	financial	ADJ
fbem-2264	37	46	governance	governance	NOUN
fbem-2264	37	47	of	of	ADP
fbem-2264	37	48	foreign	foreign	ADJ
fbem-2264	37	49	universities	university	NOUN
fbem-2264	37	50	(	(	PUNCT
fbem-2264	37	51	sheng	sheng	PROPN
fbem-2264	37	52	guangming	guangming	PROPN
fbem-2264	37	53	et	et	PROPN
fbem-2264	37	54	al	al	PROPN
fbem-2264	37	55	.	.	PROPN
fbem-2264	37	56	,	,	PUNCT
fbem-2264	37	57	2021	2021	NUM
fbem-2264	37	58	;	;	PUNCT
fbem-2264	37	59	hu	hu	PROPN
fbem-2264	37	60	bo	bo	PROPN
fbem-2264	37	61	,	,	PUNCT
fbem-2264	37	62	2015	2015	NUM
fbem-2264	37	63	;	;	PUNCT
fbem-2264	37	64	chen	chen	PROPN
fbem-2264	37	65	weixiao	weixiao	PROPN
fbem-2264	37	66	et	et	PROPN
fbem-2264	37	67	al	al	PROPN
fbem-2264	37	68	.	.	PROPN
fbem-2264	37	69	,	,	PUNCT
fbem-2264	37	70	2015	2015	NUM
fbem-2264	37	71	)	)	PUNCT
fbem-2264	37	72	.	.	PUNCT
fbem-2264	38	1	for	for	ADP
fbem-2264	38	2	example	example	NOUN
fbem-2264	38	3	,	,	PUNCT
fbem-2264	38	4	chen	chen	PROPN
fbem-2264	38	5	weixiao	weixiao	PROPN
fbem-2264	38	6	et	et	PROPN
fbem-2264	38	7	al	al	PROPN
fbem-2264	38	8	,	,	PUNCT
fbem-2264	38	9	this	this	DET
fbem-2264	38	10	paper	paper	NOUN
fbem-2264	38	11	discusses	discuss	VERB
fbem-2264	38	12	how	how	SCONJ
fbem-2264	38	13	to	to	PART
fbem-2264	38	14	build	build	VERB
fbem-2264	38	15	a	a	DET
fbem-2264	38	16	financial	financial	ADJ
fbem-2264	38	17	governance	governance	NOUN
fbem-2264	38	18	structure	structure	NOUN
fbem-2264	38	19	with	with	ADP
fbem-2264	38	20	the	the	DET
fbem-2264	38	21	board	board	NOUN
fbem-2264	38	22	of	of	ADP
fbem-2264	38	23	directors	director	NOUN
fbem-2264	38	24	as	as	ADP
fbem-2264	38	25	the	the	DET
fbem-2264	38	26	core	core	NOUN
fbem-2264	38	27	.	.	PUNCT
fbem-2264	39	1	in	in	ADP
fbem-2264	39	2	addition	addition	NOUN
fbem-2264	39	3	,	,	PUNCT
fbem-2264	39	4	some	some	DET
fbem-2264	39	5	scholars	scholar	NOUN
fbem-2264	39	6	proposed	propose	VERB
fbem-2264	39	7	innovative	innovative	ADJ
fbem-2264	39	8	solutions	solution	NOUN
fbem-2264	39	9	such	such	ADJ
fbem-2264	39	10	as	as	ADP
fbem-2264	39	11	classified	classified	ADJ
fbem-2264	39	12	management	management	NOUN
fbem-2264	39	13	(	(	PUNCT
fbem-2264	39	14	chen	chen	PROPN
fbem-2264	39	15	weixiao	weixiao	PROPN
fbem-2264	39	16	et	et	PROPN
fbem-2264	39	17	al	al	PROPN
fbem-2264	39	18	.	.	PROPN
fbem-2264	39	19	,	,	PUNCT
fbem-2264	39	20	2015	2015	NUM
fbem-2264	39	21	)	)	PUNCT
fbem-2264	39	22	and	and	CCONJ
fbem-2264	39	23	the	the	DET
fbem-2264	39	24	introduction	introduction	NOUN
fbem-2264	39	25	of	of	ADP
fbem-2264	39	26	artificial	artificial	ADJ
fbem-2264	39	27	intelligence	intelligence	NOUN
fbem-2264	39	28	(	(	PUNCT
fbem-2264	39	29	xu	xu	PROPN
fbem-2264	39	30	min	min	PROPN
fbem-2264	39	31	,	,	PUNCT
fbem-2264	39	32	2019	2019	NUM
fbem-2264	39	33	)	)	PUNCT
fbem-2264	39	34	based	base	VERB
fbem-2264	39	35	on	on	ADP
fbem-2264	39	36	china	china	PROPN
fbem-2264	39	37	's	's	PART
fbem-2264	39	38	specific	specific	ADJ
fbem-2264	39	39	national	national	ADJ
fbem-2264	39	40	conditions	condition	NOUN
fbem-2264	39	41	and	and	CCONJ
fbem-2264	39	42	the	the	DET
fbem-2264	39	43	development	development	NOUN
fbem-2264	39	44	of	of	ADP
fbem-2264	39	45	emerging	emerge	VERB
fbem-2264	39	46	technologies	technology	NOUN
fbem-2264	39	47	.	.	PUNCT
fbem-2264	40	1	3	3	X
fbem-2264	40	2	.	.	X
fbem-2264	40	3	the	the	DET
fbem-2264	40	4	construction	construction	NOUN
fbem-2264	40	5	logic	logic	NOUN
fbem-2264	40	6	of	of	ADP
fbem-2264	40	7	university	university	NOUN
fbem-2264	40	8	financial	financial	ADJ
fbem-2264	40	9	governance	governance	NOUN
fbem-2264	40	10	system	system	NOUN
fbem-2264	40	11	3.1	3.1	NUM
fbem-2264	40	12	.	.	PUNCT
fbem-2264	40	13	financial	financial	ADJ
fbem-2264	40	14	system	system	NOUN
fbem-2264	40	15	construction	construction	NOUN
fbem-2264	40	16	is	be	AUX
fbem-2264	40	17	the	the	DET
fbem-2264	40	18	foundation	foundation	NOUN
fbem-2264	40	19	of	of	ADP
fbem-2264	40	20	governance	governance	NOUN
fbem-2264	40	21	system	system	NOUN
fbem-2264	40	22	reform	reform	NOUN
fbem-2264	40	23	guo	guo	PROPN
fbem-2264	40	24	peng	peng	PROPN
fbem-2264	40	25	(	(	PUNCT
fbem-2264	40	26	2020	2020	NUM
fbem-2264	40	27	)	)	PUNCT
fbem-2264	40	28	pointed	point	VERB
fbem-2264	40	29	out	out	ADP
fbem-2264	40	30	in	in	ADP
fbem-2264	40	31	"	"	PUNCT
fbem-2264	40	32	taking	take	VERB
fbem-2264	40	33	accelerating	accelerate	VERB
fbem-2264	40	34	the	the	DET
fbem-2264	40	35	modernization	modernization	NOUN
fbem-2264	40	36	of	of	ADP
fbem-2264	40	37	educational	educational	ADJ
fbem-2264	40	38	financial	financial	ADJ
fbem-2264	40	39	governance	governance	NOUN
fbem-2264	40	40	as	as	ADP
fbem-2264	40	41	an	an	DET
fbem-2264	40	42	important	important	ADJ
fbem-2264	40	43	task	task	NOUN
fbem-2264	40	44	of	of	ADP
fbem-2264	40	45	educational	educational	ADJ
fbem-2264	40	46	financial	financial	ADJ
fbem-2264	40	47	work	work	NOUN
fbem-2264	40	48	in	in	ADP
fbem-2264	40	49	the	the	DET
fbem-2264	40	50	new	new	ADJ
fbem-2264	40	51	era	era	NOUN
fbem-2264	40	52	"	"	PUNCT
fbem-2264	40	53	that	that	PRON
fbem-2264	40	54	to	to	PART
fbem-2264	40	55	implement	implement	VERB
fbem-2264	40	56	the	the	DET
fbem-2264	40	57	requirements	requirement	NOUN
fbem-2264	40	58	of	of	ADP
fbem-2264	40	59	comprehensively	comprehensively	ADV
fbem-2264	40	60	governing	govern	VERB
fbem-2264	40	61	the	the	DET
fbem-2264	40	62	country	country	NOUN
fbem-2264	40	63	according	accord	VERB
fbem-2264	40	64	to	to	ADP
fbem-2264	40	65	law	law	NOUN
fbem-2264	40	66	,	,	PUNCT
fbem-2264	40	67	it	it	PRON
fbem-2264	40	68	is	be	AUX
fbem-2264	40	69	necessary	necessary	ADJ
fbem-2264	40	70	to	to	PART
fbem-2264	40	71	strengthen	strengthen	VERB
fbem-2264	40	72	the	the	DET
fbem-2264	40	73	awareness	awareness	NOUN
fbem-2264	40	74	of	of	ADP
fbem-2264	40	75	handling	handle	VERB
fbem-2264	40	76	affairs	affair	NOUN
fbem-2264	40	77	according	accord	VERB
fbem-2264	40	78	to	to	ADP
fbem-2264	40	79	systems	system	NOUN
fbem-2264	40	80	and	and	CCONJ
fbem-2264	40	81	laws	law	NOUN
fbem-2264	40	82	;	;	PUNCT
fbem-2264	40	83	we	we	PRON
fbem-2264	40	84	will	will	AUX
fbem-2264	40	85	promote	promote	VERB
fbem-2264	40	86	the	the	DET
fbem-2264	40	87	institutionalization	institutionalization	NOUN
fbem-2264	40	88	,	,	PUNCT
fbem-2264	40	89	standardization	standardization	NOUN
fbem-2264	40	90	and	and	CCONJ
fbem-2264	40	91	routinization	routinization	NOUN
fbem-2264	40	92	of	of	ADP
fbem-2264	40	93	the	the	DET
fbem-2264	40	94	management	management	NOUN
fbem-2264	40	95	of	of	ADP
fbem-2264	40	96	the	the	DET
fbem-2264	40	97	use	use	NOUN
fbem-2264	40	98	of	of	ADP
fbem-2264	40	99	educational	educational	ADJ
fbem-2264	40	100	funds	fund	NOUN
fbem-2264	40	101	,	,	PUNCT
fbem-2264	40	102	and	and	CCONJ
fbem-2264	40	103	achieve	achieve	VERB
fbem-2264	40	104	legal	legal	ADJ
fbem-2264	40	105	governance	governance	NOUN
fbem-2264	40	106	in	in	ADP
fbem-2264	40	107	the	the	DET
fbem-2264	40	108	field	field	NOUN
fbem-2264	40	109	of	of	ADP
fbem-2264	40	110	educational	educational	ADJ
fbem-2264	40	111	finance	finance	NOUN
fbem-2264	40	112	.	.	PUNCT
fbem-2264	41	1	in	in	ADP
fbem-2264	41	2	recent	recent	ADJ
fbem-2264	41	3	years	year	NOUN
fbem-2264	41	4	,	,	PUNCT
fbem-2264	41	5	it	it	PRON
fbem-2264	41	6	is	be	AUX
fbem-2264	41	7	often	often	ADV
fbem-2264	41	8	pointed	point	VERB
fbem-2264	41	9	out	out	ADP
fbem-2264	41	10	in	in	ADP
fbem-2264	41	11	the	the	DET
fbem-2264	41	12	inspection	inspection	NOUN
fbem-2264	41	13	and	and	CCONJ
fbem-2264	41	14	rectification	rectification	NOUN
fbem-2264	41	15	circulars	circular	NOUN
fbem-2264	41	16	of	of	ADP
fbem-2264	41	17	colleges	college	NOUN
fbem-2264	41	18	and	and	CCONJ
fbem-2264	41	19	universities	university	NOUN
fbem-2264	41	20	that	that	PRON
fbem-2264	41	21	no	no	DET
fbem-2264	41	22	relevant	relevant	ADJ
fbem-2264	41	23	system	system	NOUN
fbem-2264	41	24	has	have	AUX
fbem-2264	41	25	been	be	AUX
fbem-2264	41	26	formulated	formulate	VERB
fbem-2264	41	27	or	or	CCONJ
fbem-2264	41	28	revised	revise	VERB
fbem-2264	41	29	for	for	ADP
fbem-2264	41	30	a	a	DET
fbem-2264	41	31	certain	certain	ADJ
fbem-2264	41	32	problem	problem	NOUN
fbem-2264	41	33	.	.	PUNCT
fbem-2264	42	1	the	the	DET
fbem-2264	42	2	university	university	NOUN
fbem-2264	42	3	's	's	PART
fbem-2264	42	4	internal	internal	ADJ
fbem-2264	42	5	control	control	NOUN
fbem-2264	42	6	system	system	NOUN
fbem-2264	42	7	construction	construction	NOUN
fbem-2264	42	8	should	should	AUX
fbem-2264	42	9	always	always	ADV
fbem-2264	42	10	be	be	AUX
fbem-2264	42	11	consistent	consistent	ADJ
fbem-2264	42	12	with	with	ADP
fbem-2264	42	13	the	the	DET
fbem-2264	42	14	national	national	ADJ
fbem-2264	42	15	,	,	PUNCT
fbem-2264	42	16	ministerial	ministerial	ADJ
fbem-2264	42	17	and	and	CCONJ
fbem-2264	42	18	local	local	ADJ
fbem-2264	42	19	policies	policy	NOUN
fbem-2264	42	20	and	and	CCONJ
fbem-2264	42	21	regulations	regulation	NOUN
fbem-2264	42	22	,	,	PUNCT
fbem-2264	42	23	timely	timely	ADV
fbem-2264	42	24	carry	carry	VERB
fbem-2264	42	25	out	out	ADP
fbem-2264	42	26	the	the	DET
fbem-2264	42	27	"	"	PUNCT
fbem-2264	42	28	abolishment	abolishment	NOUN
fbem-2264	42	29	and	and	CCONJ
fbem-2264	42	30	establishment	establishment	NOUN
fbem-2264	42	31	"	"	PUNCT
fbem-2264	42	32	of	of	ADP
fbem-2264	42	33	the	the	DET
fbem-2264	42	34	system	system	NOUN
fbem-2264	42	35	,	,	PUNCT
fbem-2264	42	36	standardize	standardize	VERB
fbem-2264	42	37	the	the	DET
fbem-2264	42	38	procedures	procedure	NOUN
fbem-2264	42	39	,	,	PUNCT
fbem-2264	42	40	avoid	avoid	VERB
fbem-2264	42	41	the	the	DET
fbem-2264	42	42	blind	blind	ADJ
fbem-2264	42	43	spots	spot	NOUN
fbem-2264	42	44	of	of	ADP
fbem-2264	42	45	system	system	NOUN
fbem-2264	42	46	supervision	supervision	NOUN
fbem-2264	42	47	,	,	PUNCT
fbem-2264	42	48	and	and	CCONJ
fbem-2264	42	49	strengthen	strengthen	VERB
fbem-2264	42	50	the	the	DET
fbem-2264	42	51	pertinence	pertinence	NOUN
fbem-2264	42	52	of	of	ADP
fbem-2264	42	53	system	system	NOUN
fbem-2264	42	54	implementation	implementation	NOUN
fbem-2264	42	55	.	.	PUNCT
fbem-2264	43	1	the	the	DET
fbem-2264	43	2	construction	construction	NOUN
fbem-2264	43	3	of	of	ADP
fbem-2264	43	4	the	the	DET
fbem-2264	43	5	financial	financial	ADJ
fbem-2264	43	6	system	system	NOUN
fbem-2264	43	7	is	be	AUX
fbem-2264	43	8	the	the	DET
fbem-2264	43	9	basis	basis	NOUN
fbem-2264	43	10	for	for	ADP
fbem-2264	43	11	promoting	promote	VERB
fbem-2264	43	12	the	the	DET
fbem-2264	43	13	reform	reform	NOUN
fbem-2264	43	14	of	of	ADP
fbem-2264	43	15	the	the	DET
fbem-2264	43	16	financial	financial	ADJ
fbem-2264	43	17	governance	governance	NOUN
fbem-2264	43	18	system	system	NOUN
fbem-2264	43	19	.	.	PUNCT
fbem-2264	44	1	through	through	ADP
fbem-2264	44	2	the	the	DET
fbem-2264	44	3	top	top	ADJ
fbem-2264	44	4	-	-	PUNCT
fbem-2264	44	5	level	level	NOUN
fbem-2264	44	6	design	design	NOUN
fbem-2264	44	7	of	of	ADP
fbem-2264	44	8	the	the	DET
fbem-2264	44	9	establishment	establishment	NOUN
fbem-2264	44	10	of	of	ADP
fbem-2264	44	11	rules	rule	NOUN
fbem-2264	44	12	and	and	CCONJ
fbem-2264	44	13	regulations	regulation	NOUN
fbem-2264	44	14	,	,	PUNCT
fbem-2264	44	15	the	the	DET
fbem-2264	44	16	financial	financial	ADJ
fbem-2264	44	17	organization	organization	NOUN
fbem-2264	44	18	structure	structure	NOUN
fbem-2264	44	19	is	be	AUX
fbem-2264	44	20	defined	define	VERB
fbem-2264	44	21	,	,	PUNCT
fbem-2264	44	22	the	the	DET
fbem-2264	44	23	financial	financial	ADJ
fbem-2264	44	24	management	management	NOUN
fbem-2264	44	25	system	system	NOUN
fbem-2264	44	26	is	be	AUX
fbem-2264	44	27	improved	improve	VERB
fbem-2264	44	28	,	,	PUNCT
fbem-2264	44	29	and	and	CCONJ
fbem-2264	44	30	the	the	DET
fbem-2264	44	31	financial	financial	ADJ
fbem-2264	44	32	operation	operation	NOUN
fbem-2264	44	33	mechanism	mechanism	NOUN
fbem-2264	44	34	is	be	AUX
fbem-2264	44	35	optimized	optimize	VERB
fbem-2264	44	36	to	to	PART
fbem-2264	44	37	give	give	VERB
fbem-2264	44	38	play	play	NOUN
fbem-2264	44	39	to	to	ADP
fbem-2264	44	40	the	the	DET
fbem-2264	44	41	financial	financial	ADJ
fbem-2264	44	42	governance	governance	NOUN
fbem-2264	44	43	efficiency	efficiency	NOUN
fbem-2264	44	44	.	.	PUNCT
fbem-2264	45	1	the	the	DET
fbem-2264	45	2	vitality	vitality	NOUN
fbem-2264	45	3	of	of	ADP
fbem-2264	45	4	the	the	DET
fbem-2264	45	5	system	system	NOUN
fbem-2264	45	6	lies	lie	VERB
fbem-2264	45	7	in	in	ADP
fbem-2264	45	8	implementation	implementation	NOUN
fbem-2264	45	9	.	.	PUNCT
fbem-2264	46	1	in	in	ADP
fbem-2264	46	2	practical	practical	ADJ
fbem-2264	46	3	work	work	NOUN
fbem-2264	46	4	,	,	PUNCT
fbem-2264	46	5	the	the	DET
fbem-2264	46	6	construction	construction	NOUN
fbem-2264	46	7	of	of	ADP
fbem-2264	46	8	financial	financial	ADJ
fbem-2264	46	9	system	system	NOUN
fbem-2264	46	10	should	should	AUX
fbem-2264	46	11	actively	actively	ADV
fbem-2264	46	12	apply	apply	VERB
fbem-2264	46	13	to	to	ADP
fbem-2264	46	14	the	the	DET
fbem-2264	46	15	sustainable	sustainable	ADJ
fbem-2264	46	16	development	development	NOUN
fbem-2264	46	17	requirements	requirement	NOUN
fbem-2264	46	18	of	of	ADP
fbem-2264	46	19	school	school	NOUN
fbem-2264	46	20	teaching	teaching	NOUN
fbem-2264	46	21	,	,	PUNCT
fbem-2264	46	22	scientific	scientific	ADJ
fbem-2264	46	23	research	research	NOUN
fbem-2264	46	24	and	and	CCONJ
fbem-2264	46	25	administration	administration	NOUN
fbem-2264	46	26	.	.	PUNCT
fbem-2264	47	1	through	through	ADP
fbem-2264	47	2	improving	improve	VERB
fbem-2264	47	3	the	the	DET
fbem-2264	47	4	financial	financial	ADJ
fbem-2264	47	5	governance	governance	NOUN
fbem-2264	47	6	structure	structure	NOUN
fbem-2264	47	7	system	system	NOUN
fbem-2264	47	8	,	,	PUNCT
fbem-2264	47	9	efforts	effort	NOUN
fbem-2264	47	10	should	should	AUX
fbem-2264	47	11	be	be	AUX
fbem-2264	47	12	made	make	VERB
fbem-2264	47	13	to	to	PART
fbem-2264	47	14	build	build	VERB
fbem-2264	47	15	a	a	DET
fbem-2264	47	16	financial	financial	ADJ
fbem-2264	47	17	input	input	NOUN
fbem-2264	47	18	index	index	NOUN
fbem-2264	47	19	system	system	NOUN
fbem-2264	47	20	,	,	PUNCT
fbem-2264	47	21	responsibility	responsibility	NOUN
fbem-2264	47	22	system	system	NOUN
fbem-2264	47	23	,	,	PUNCT
fbem-2264	47	24	performance	performance	NOUN
fbem-2264	47	25	system	system	NOUN
fbem-2264	47	26	and	and	CCONJ
fbem-2264	47	27	supervision	supervision	NOUN
fbem-2264	47	28	system	system	NOUN
fbem-2264	47	29	that	that	PRON
fbem-2264	47	30	meet	meet	VERB
fbem-2264	47	31	the	the	DET
fbem-2264	47	32	requirements	requirement	NOUN
fbem-2264	47	33	of	of	ADP
fbem-2264	47	34	high	high	ADJ
fbem-2264	47	35	-	-	PUNCT
fbem-2264	47	36	quality	quality	NOUN
fbem-2264	47	37	development	development	NOUN
fbem-2264	47	38	.	.	PUNCT
fbem-2264	48	1	3.2	3.2	NUM
fbem-2264	48	2	.	.	PUNCT
fbem-2264	48	3	straighten	straighten	VERB
fbem-2264	48	4	out	out	ADP
fbem-2264	48	5	the	the	DET
fbem-2264	48	6	relationship	relationship	NOUN
fbem-2264	48	7	between	between	ADP
fbem-2264	48	8	"	"	PUNCT
fbem-2264	48	9	unified	unified	ADJ
fbem-2264	48	10	leadership	leadership	NOUN
fbem-2264	48	11	"	"	PUNCT
fbem-2264	48	12	and	and	CCONJ
fbem-2264	48	13	"	"	PUNCT
fbem-2264	48	14	hierarchical	hierarchical	ADJ
fbem-2264	48	15	management	management	NOUN
fbem-2264	48	16	"	"	PUNCT
fbem-2264	48	17	the	the	DET
fbem-2264	48	18	core	core	NOUN
fbem-2264	48	19	of	of	ADP
fbem-2264	48	20	the	the	DET
fbem-2264	48	21	reform	reform	NOUN
fbem-2264	48	22	of	of	ADP
fbem-2264	48	23	the	the	DET
fbem-2264	48	24	higher	high	ADJ
fbem-2264	48	25	education	education	NOUN
fbem-2264	48	26	system	system	NOUN
fbem-2264	48	27	is	be	AUX
fbem-2264	48	28	to	to	PART
fbem-2264	48	29	establish	establish	VERB
fbem-2264	48	30	a	a	DET
fbem-2264	48	31	modern	modern	ADJ
fbem-2264	48	32	university	university	NOUN
fbem-2264	48	33	governance	governance	NOUN
fbem-2264	48	34	system	system	NOUN
fbem-2264	48	35	,	,	PUNCT
fbem-2264	48	36	reform	reform	VERB
fbem-2264	48	37	the	the	DET
fbem-2264	48	38	government	government	NOUN
fbem-2264	48	39	's	's	PART
fbem-2264	48	40	direct	direct	ADJ
fbem-2264	48	41	control	control	NOUN
fbem-2264	48	42	over	over	ADP
fbem-2264	48	43	universities	university	NOUN
fbem-2264	48	44	,	,	PUNCT
fbem-2264	48	45	end	end	VERB
fbem-2264	48	46	the	the	DET
fbem-2264	48	47	situation	situation	NOUN
fbem-2264	48	48	where	where	SCONJ
fbem-2264	48	49	school	school	NOUN
fbem-2264	48	50	level	level	NOUN
fbem-2264	48	51	management	management	NOUN
fbem-2264	48	52	has	have	VERB
fbem-2264	48	53	too	too	ADV
fbem-2264	48	54	strict	strict	ADJ
fbem-2264	48	55	control	control	NOUN
fbem-2264	48	56	over	over	ADP
fbem-2264	48	57	the	the	DET
fbem-2264	48	58	running	running	NOUN
fbem-2264	48	59	of	of	ADP
fbem-2264	48	60	colleges	college	NOUN
fbem-2264	48	61	,	,	PUNCT
fbem-2264	48	62	promote	promote	VERB
fbem-2264	48	63	the	the	DET
fbem-2264	48	64	autonomy	autonomy	NOUN
fbem-2264	48	65	of	of	ADP
fbem-2264	48	66	universities	university	NOUN
fbem-2264	48	67	,	,	PUNCT
fbem-2264	48	68	and	and	CCONJ
fbem-2264	48	69	enhance	enhance	VERB
fbem-2264	48	70	the	the	DET
fbem-2264	48	71	vitality	vitality	NOUN
fbem-2264	48	72	of	of	ADP
fbem-2264	48	73	running	run	VERB
fbem-2264	48	74	schools	school	NOUN
fbem-2264	48	75	.	.	PUNCT
fbem-2264	49	1	conforming	conform	VERB
fbem-2264	49	2	to	to	ADP
fbem-2264	49	3	the	the	DET
fbem-2264	49	4	requirements	requirement	NOUN
fbem-2264	49	5	of	of	ADP
fbem-2264	49	6	the	the	DET
fbem-2264	49	7	complexity	complexity	NOUN
fbem-2264	49	8	of	of	ADP
fbem-2264	49	9	modern	modern	ADJ
fbem-2264	49	10	university	university	NOUN
fbem-2264	49	11	governance	governance	NOUN
fbem-2264	49	12	and	and	CCONJ
fbem-2264	49	13	realizing	realize	VERB
fbem-2264	49	14	the	the	DET
fbem-2264	49	15	transformation	transformation	NOUN
fbem-2264	49	16	from	from	ADP
fbem-2264	49	17	traditional	traditional	ADJ
fbem-2264	49	18	financial	financial	ADJ
fbem-2264	49	19	management	management	NOUN
fbem-2264	49	20	concept	concept	NOUN
fbem-2264	49	21	to	to	ADP
fbem-2264	49	22	financial	financial	ADJ
fbem-2264	49	23	governance	governance	NOUN
fbem-2264	49	24	concept	concept	NOUN
fbem-2264	49	25	,	,	PUNCT
fbem-2264	49	26	it	it	PRON
fbem-2264	49	27	is	be	AUX
fbem-2264	49	28	necessary	necessary	ADJ
fbem-2264	49	29	to	to	PART
fbem-2264	49	30	straighten	straighten	VERB
fbem-2264	49	31	out	out	ADP
fbem-2264	49	32	the	the	DET
fbem-2264	49	33	allocation	allocation	NOUN
fbem-2264	49	34	of	of	ADP
fbem-2264	49	35	relevant	relevant	ADJ
fbem-2264	49	36	interests	interest	NOUN
fbem-2264	49	37	among	among	ADP
fbem-2264	49	38	stakeholders	stakeholder	NOUN
fbem-2264	49	39	,	,	PUNCT
fbem-2264	49	40	and	and	CCONJ
fbem-2264	49	41	coordinate	coordinate	VERB
fbem-2264	49	42	and	and	CCONJ
fbem-2264	49	43	balance	balance	VERB
fbem-2264	49	44	the	the	DET
fbem-2264	49	45	governance	governance	NOUN
fbem-2264	49	46	structure	structure	NOUN
fbem-2264	49	47	,	,	PUNCT
fbem-2264	49	48	operation	operation	NOUN
fbem-2264	49	49	mechanism	mechanism	NOUN
fbem-2264	49	50	and	and	CCONJ
fbem-2264	49	51	governance	governance	NOUN
fbem-2264	49	52	mode	mode	NOUN
fbem-2264	49	53	of	of	ADP
fbem-2264	49	54	financial	financial	ADJ
fbem-2264	49	55	rights	right	NOUN
fbem-2264	49	56	,	,	PUNCT
fbem-2264	49	57	responsibilities	responsibility	NOUN
fbem-2264	49	58	and	and	CCONJ
fbem-2264	49	59	interests	interest	NOUN
fbem-2264	49	60	among	among	ADP
fbem-2264	49	61	stakeholders	stakeholder	NOUN
fbem-2264	49	62	.	.	PUNCT
fbem-2264	50	1	the	the	DET
fbem-2264	50	2	implementation	implementation	NOUN
fbem-2264	50	3	of	of	ADP
fbem-2264	50	4	the	the	DET
fbem-2264	50	5	financial	financial	ADJ
fbem-2264	50	6	governance	governance	NOUN
fbem-2264	50	7	system	system	NOUN
fbem-2264	50	8	of	of	ADP
fbem-2264	50	9	"	"	PUNCT
fbem-2264	50	10	unified	unified	ADJ
fbem-2264	50	11	leadership	leadership	NOUN
fbem-2264	50	12	and	and	CCONJ
fbem-2264	50	13	hierarchical	hierarchical	ADJ
fbem-2264	50	14	management	management	NOUN
fbem-2264	50	15	"	"	PUNCT
fbem-2264	50	16	is	be	AUX
fbem-2264	50	17	to	to	PART
fbem-2264	50	18	establish	establish	VERB
fbem-2264	50	19	a	a	DET
fbem-2264	50	20	series	series	NOUN
fbem-2264	50	21	of	of	ADP
fbem-2264	50	22	resource	resource	NOUN
fbem-2264	50	23	allocation	allocation	NOUN
fbem-2264	50	24	and	and	CCONJ
fbem-2264	50	25	interest	interest	NOUN
fbem-2264	50	26	balance	balance	NOUN
fbem-2264	50	27	mechanisms	mechanism	NOUN
fbem-2264	50	28	,	,	PUNCT
fbem-2264	50	29	and	and	CCONJ
fbem-2264	50	30	establish	establish	VERB
fbem-2264	50	31	a	a	DET
fbem-2264	50	32	multilateral	multilateral	ADJ
fbem-2264	50	33	governance	governance	NOUN
fbem-2264	50	34	system	system	NOUN
fbem-2264	50	35	in	in	ADP
fbem-2264	50	36	which	which	PRON
fbem-2264	50	37	all	all	DET
fbem-2264	50	38	stakeholders	stakeholder	NOUN
fbem-2264	50	39	participate	participate	VERB
fbem-2264	50	40	and	and	CCONJ
fbem-2264	50	41	make	make	VERB
fbem-2264	50	42	decisions	decision	NOUN
fbem-2264	50	43	into	into	ADP
fbem-2264	50	44	67	67	NUM
fbem-2264	50	45	a	a	DET
fbem-2264	50	46	multi	multi	ADJ
fbem-2264	50	47	-	-	ADJ
fbem-2264	50	48	level	level	ADJ
fbem-2264	50	49	governance	governance	NOUN
fbem-2264	50	50	structure	structure	NOUN
fbem-2264	50	51	.	.	PUNCT
fbem-2264	51	1	to	to	PART
fbem-2264	51	2	implement	implement	VERB
fbem-2264	51	3	the	the	DET
fbem-2264	51	4	goals	goal	NOUN
fbem-2264	51	5	and	and	CCONJ
fbem-2264	51	6	tasks	task	NOUN
fbem-2264	51	7	of	of	ADP
fbem-2264	51	8	the	the	DET
fbem-2264	51	9	construction	construction	NOUN
fbem-2264	51	10	of	of	ADP
fbem-2264	51	11	the	the	DET
fbem-2264	51	12	university	university	NOUN
fbem-2264	51	13	's	's	PART
fbem-2264	51	14	financial	financial	ADJ
fbem-2264	51	15	governance	governance	NOUN
fbem-2264	51	16	system	system	NOUN
fbem-2264	51	17	,	,	PUNCT
fbem-2264	51	18	we	we	PRON
fbem-2264	51	19	need	need	VERB
fbem-2264	51	20	to	to	PART
fbem-2264	51	21	handle	handle	VERB
fbem-2264	51	22	the	the	DET
fbem-2264	51	23	relationship	relationship	NOUN
fbem-2264	51	24	between	between	ADP
fbem-2264	51	25	centralization	centralization	NOUN
fbem-2264	51	26	and	and	CCONJ
fbem-2264	51	27	decentralization	decentralization	NOUN
fbem-2264	51	28	,	,	PUNCT
fbem-2264	51	29	achieve	achieve	VERB
fbem-2264	51	30	macro	macro	ADJ
fbem-2264	51	31	control	control	NOUN
fbem-2264	51	32	and	and	CCONJ
fbem-2264	51	33	micro	micro	ADJ
fbem-2264	51	34	invigoration	invigoration	NOUN
fbem-2264	51	35	,	,	PUNCT
fbem-2264	51	36	stimulate	stimulate	VERB
fbem-2264	51	37	the	the	DET
fbem-2264	51	38	motivation	motivation	NOUN
fbem-2264	51	39	of	of	ADP
fbem-2264	51	40	grass	grass	NOUN
fbem-2264	51	41	-	-	PUNCT
fbem-2264	51	42	roots	root	NOUN
fbem-2264	51	43	units	unit	NOUN
fbem-2264	51	44	to	to	PART
fbem-2264	51	45	carry	carry	VERB
fbem-2264	51	46	out	out	ADP
fbem-2264	51	47	financial	financial	ADJ
fbem-2264	51	48	work	work	NOUN
fbem-2264	51	49	,	,	PUNCT
fbem-2264	51	50	and	and	CCONJ
fbem-2264	51	51	mobilize	mobilize	VERB
fbem-2264	51	52	the	the	DET
fbem-2264	51	53	economic	economic	ADJ
fbem-2264	51	54	vitality	vitality	NOUN
fbem-2264	51	55	of	of	ADP
fbem-2264	51	56	secondary	secondary	ADJ
fbem-2264	51	57	units	unit	NOUN
fbem-2264	51	58	.	.	PUNCT
fbem-2264	52	1	first	first	ADV
fbem-2264	52	2	of	of	ADP
fbem-2264	52	3	all	all	PRON
fbem-2264	52	4	,	,	PUNCT
fbem-2264	52	5	define	define	VERB
fbem-2264	52	6	the	the	DET
fbem-2264	52	7	allocation	allocation	NOUN
fbem-2264	52	8	mechanism	mechanism	NOUN
fbem-2264	52	9	of	of	ADP
fbem-2264	52	10	financial	financial	ADJ
fbem-2264	52	11	power	power	NOUN
fbem-2264	52	12	and	and	CCONJ
fbem-2264	52	13	administrative	administrative	ADJ
fbem-2264	52	14	power	power	NOUN
fbem-2264	52	15	of	of	ADP
fbem-2264	52	16	the	the	DET
fbem-2264	52	17	university	university	NOUN
fbem-2264	52	18	,	,	PUNCT
fbem-2264	52	19	and	and	CCONJ
fbem-2264	52	20	establish	establish	VERB
fbem-2264	52	21	and	and	CCONJ
fbem-2264	52	22	improve	improve	VERB
fbem-2264	52	23	the	the	DET
fbem-2264	52	24	economic	economic	ADJ
fbem-2264	52	25	responsibility	responsibility	NOUN
fbem-2264	52	26	system	system	NOUN
fbem-2264	52	27	of	of	ADP
fbem-2264	52	28	responsible	responsible	ADJ
fbem-2264	52	29	persons	person	NOUN
fbem-2264	52	30	at	at	ADP
fbem-2264	52	31	all	all	DET
fbem-2264	52	32	levels	level	NOUN
fbem-2264	52	33	.	.	PUNCT
fbem-2264	53	1	according	accord	VERB
fbem-2264	53	2	to	to	ADP
fbem-2264	53	3	the	the	DET
fbem-2264	53	4	financial	financial	ADJ
fbem-2264	53	5	management	management	NOUN
fbem-2264	53	6	level	level	NOUN
fbem-2264	53	7	,	,	PUNCT
fbem-2264	53	8	allocate	allocate	ADJ
fbem-2264	53	9	financial	financial	ADJ
fbem-2264	53	10	power	power	NOUN
fbem-2264	53	11	among	among	ADP
fbem-2264	53	12	the	the	DET
fbem-2264	53	13	party	party	NOUN
fbem-2264	53	14	committee	committee	NOUN
fbem-2264	53	15	,	,	PUNCT
fbem-2264	53	16	president	president	NOUN
fbem-2264	53	17	,	,	PUNCT
fbem-2264	53	18	chief	chief	ADJ
fbem-2264	53	19	accountant	accountant	NOUN
fbem-2264	53	20	,	,	PUNCT
fbem-2264	53	21	financial	financial	ADJ
fbem-2264	53	22	department	department	NOUN
fbem-2264	53	23	heads	head	NOUN
fbem-2264	53	24	and	and	CCONJ
fbem-2264	53	25	staff	staff	NOUN
fbem-2264	53	26	in	in	ADP
fbem-2264	53	27	colleges	college	NOUN
fbem-2264	53	28	and	and	CCONJ
fbem-2264	53	29	universities	university	NOUN
fbem-2264	53	30	,	,	PUNCT
fbem-2264	53	31	exercise	exercise	VERB
fbem-2264	53	32	the	the	DET
fbem-2264	53	33	power	power	NOUN
fbem-2264	53	34	according	accord	VERB
fbem-2264	53	35	to	to	ADP
fbem-2264	53	36	the	the	DET
fbem-2264	53	37	provisions	provision	NOUN
fbem-2264	53	38	and	and	CCONJ
fbem-2264	53	39	assume	assume	VERB
fbem-2264	53	40	corresponding	correspond	VERB
fbem-2264	53	41	economic	economic	ADJ
fbem-2264	53	42	management	management	NOUN
fbem-2264	53	43	responsibilities	responsibility	NOUN
fbem-2264	53	44	,	,	PUNCT
fbem-2264	53	45	and	and	CCONJ
fbem-2264	53	46	promote	promote	VERB
fbem-2264	53	47	the	the	DET
fbem-2264	53	48	legalization	legalization	NOUN
fbem-2264	53	49	of	of	ADP
fbem-2264	53	50	functions	function	NOUN
fbem-2264	53	51	,	,	PUNCT
fbem-2264	53	52	authorities	authority	NOUN
fbem-2264	53	53	,	,	PUNCT
fbem-2264	53	54	responsibilities	responsibility	NOUN
fbem-2264	53	55	and	and	CCONJ
fbem-2264	53	56	procedures	procedure	NOUN
fbem-2264	53	57	in	in	ADP
fbem-2264	53	58	the	the	DET
fbem-2264	53	59	operation	operation	NOUN
fbem-2264	53	60	mechanism	mechanism	NOUN
fbem-2264	53	61	under	under	ADP
fbem-2264	53	62	the	the	DET
fbem-2264	53	63	governance	governance	NOUN
fbem-2264	53	64	mode	mode	NOUN
fbem-2264	53	65	of	of	ADP
fbem-2264	53	66	power	power	NOUN
fbem-2264	53	67	responsibility	responsibility	NOUN
fbem-2264	53	68	coordination	coordination	NOUN
fbem-2264	53	69	.	.	PUNCT
fbem-2264	54	1	secondly	secondly	ADV
fbem-2264	54	2	,	,	PUNCT
fbem-2264	54	3	the	the	DET
fbem-2264	54	4	financial	financial	ADJ
fbem-2264	54	5	governance	governance	NOUN
fbem-2264	54	6	mechanism	mechanism	NOUN
fbem-2264	54	7	should	should	AUX
fbem-2264	54	8	be	be	AUX
fbem-2264	54	9	established	establish	VERB
fbem-2264	54	10	according	accord	VERB
fbem-2264	54	11	to	to	ADP
fbem-2264	54	12	the	the	DET
fbem-2264	54	13	principle	principle	NOUN
fbem-2264	54	14	of	of	ADP
fbem-2264	54	15	unified	unified	ADJ
fbem-2264	54	16	leadership	leadership	NOUN
fbem-2264	54	17	and	and	CCONJ
fbem-2264	54	18	centralized	centralized	ADJ
fbem-2264	54	19	management	management	NOUN
fbem-2264	54	20	.	.	PUNCT
fbem-2264	55	1	first	first	ADV
fbem-2264	55	2	,	,	PUNCT
fbem-2264	55	3	establish	establish	VERB
fbem-2264	55	4	a	a	DET
fbem-2264	55	5	school	school	NOUN
fbem-2264	55	6	financial	financial	ADJ
fbem-2264	55	7	leading	lead	VERB
fbem-2264	55	8	group	group	NOUN
fbem-2264	55	9	led	lead	VERB
fbem-2264	55	10	by	by	ADP
fbem-2264	55	11	the	the	DET
fbem-2264	55	12	chief	chief	ADJ
fbem-2264	55	13	accountant	accountant	NOUN
fbem-2264	55	14	to	to	PART
fbem-2264	55	15	provide	provide	VERB
fbem-2264	55	16	financial	financial	ADJ
fbem-2264	55	17	decision	decision	NOUN
fbem-2264	55	18	-	-	PUNCT
fbem-2264	55	19	making	make	VERB
fbem-2264	55	20	basis	basis	NOUN
fbem-2264	55	21	to	to	ADP
fbem-2264	55	22	the	the	DET
fbem-2264	55	23	standing	standing	PROPN
fbem-2264	55	24	committee	committee	PROPN
fbem-2264	55	25	of	of	ADP
fbem-2264	55	26	the	the	DET
fbem-2264	55	27	party	party	PROPN
fbem-2264	55	28	committee	committee	PROPN
fbem-2264	55	29	and	and	CCONJ
fbem-2264	55	30	the	the	DET
fbem-2264	55	31	president	president	NOUN
fbem-2264	55	32	's	's	PART
fbem-2264	55	33	office	office	NOUN
fbem-2264	55	34	.	.	PUNCT
fbem-2264	56	1	the	the	DET
fbem-2264	56	2	second	second	NOUN
fbem-2264	56	3	is	be	AUX
fbem-2264	56	4	to	to	PART
fbem-2264	56	5	standardize	standardize	VERB
fbem-2264	56	6	the	the	DET
fbem-2264	56	7	rules	rule	NOUN
fbem-2264	56	8	of	of	ADP
fbem-2264	56	9	procedure	procedure	NOUN
fbem-2264	56	10	of	of	ADP
fbem-2264	56	11	the	the	DET
fbem-2264	56	12	management	management	NOUN
fbem-2264	56	13	organization	organization	NOUN
fbem-2264	56	14	.	.	PUNCT
fbem-2264	57	1	the	the	DET
fbem-2264	57	2	party	party	NOUN
fbem-2264	57	3	and	and	CCONJ
fbem-2264	57	4	government	government	NOUN
fbem-2264	57	5	leading	lead	VERB
fbem-2264	57	6	groups	group	NOUN
fbem-2264	57	7	and	and	CCONJ
fbem-2264	57	8	the	the	DET
fbem-2264	57	9	financial	financial	ADJ
fbem-2264	57	10	leading	lead	VERB
fbem-2264	57	11	group	group	NOUN
fbem-2264	57	12	shall	shall	AUX
fbem-2264	57	13	fully	fully	ADV
fbem-2264	57	14	demonstrate	demonstrate	VERB
fbem-2264	57	15	when	when	SCONJ
fbem-2264	57	16	deciding	decide	VERB
fbem-2264	57	17	or	or	CCONJ
fbem-2264	57	18	drafting	draft	VERB
fbem-2264	57	19	major	major	ADJ
fbem-2264	57	20	economic	economic	ADJ
fbem-2264	57	21	issues	issue	NOUN
fbem-2264	57	22	,	,	PUNCT
fbem-2264	57	23	and	and	CCONJ
fbem-2264	57	24	conduct	conduct	VERB
fbem-2264	57	25	professional	professional	ADJ
fbem-2264	57	26	consultation	consultation	NOUN
fbem-2264	57	27	when	when	SCONJ
fbem-2264	57	28	necessary	necessary	ADJ
fbem-2264	57	29	.	.	PUNCT
fbem-2264	58	1	the	the	DET
fbem-2264	58	2	third	third	NOUN
fbem-2264	58	3	is	be	AUX
fbem-2264	58	4	to	to	PART
fbem-2264	58	5	do	do	VERB
fbem-2264	58	6	a	a	DET
fbem-2264	58	7	good	good	ADJ
fbem-2264	58	8	job	job	NOUN
fbem-2264	58	9	in	in	ADP
fbem-2264	58	10	the	the	DET
fbem-2264	58	11	division	division	NOUN
fbem-2264	58	12	of	of	ADP
fbem-2264	58	13	responsibilities	responsibility	NOUN
fbem-2264	58	14	of	of	ADP
fbem-2264	58	15	finance	finance	NOUN
fbem-2264	58	16	,	,	PUNCT
fbem-2264	58	17	audit	audit	NOUN
fbem-2264	58	18	,	,	PUNCT
fbem-2264	58	19	supervision	supervision	NOUN
fbem-2264	58	20	and	and	CCONJ
fbem-2264	58	21	relevant	relevant	ADJ
fbem-2264	58	22	departments	department	NOUN
fbem-2264	58	23	,	,	PUNCT
fbem-2264	58	24	define	define	VERB
fbem-2264	58	25	the	the	DET
fbem-2264	58	26	responsibility	responsibility	NOUN
fbem-2264	58	27	boundaries	boundary	NOUN
fbem-2264	58	28	of	of	ADP
fbem-2264	58	29	the	the	DET
fbem-2264	58	30	reasonable	reasonable	ADJ
fbem-2264	58	31	demonstration	demonstration	NOUN
fbem-2264	58	32	of	of	ADP
fbem-2264	58	33	fund	fund	NOUN
fbem-2264	58	34	approval	approval	NOUN
fbem-2264	58	35	,	,	PUNCT
fbem-2264	58	36	review	review	NOUN
fbem-2264	58	37	and	and	CCONJ
fbem-2264	58	38	supervision	supervision	NOUN
fbem-2264	58	39	of	of	ADP
fbem-2264	58	40	use	use	NOUN
fbem-2264	58	41	,	,	PUNCT
fbem-2264	58	42	performance	performance	NOUN
fbem-2264	58	43	evaluation	evaluation	NOUN
fbem-2264	58	44	of	of	ADP
fbem-2264	58	45	project	project	NOUN
fbem-2264	58	46	settlement	settlement	NOUN
fbem-2264	58	47	and	and	CCONJ
fbem-2264	58	48	other	other	ADJ
fbem-2264	58	49	processes	process	NOUN
fbem-2264	58	50	,	,	PUNCT
fbem-2264	58	51	and	and	CCONJ
fbem-2264	58	52	achieve	achieve	VERB
fbem-2264	58	53	mutual	mutual	ADJ
fbem-2264	58	54	coordination	coordination	NOUN
fbem-2264	58	55	and	and	CCONJ
fbem-2264	58	56	balance	balance	NOUN
fbem-2264	58	57	among	among	ADP
fbem-2264	58	58	financial	financial	ADJ
fbem-2264	58	59	decision	decision	NOUN
fbem-2264	58	60	-	-	PUNCT
fbem-2264	58	61	making	making	NOUN
fbem-2264	58	62	,	,	PUNCT
fbem-2264	58	63	implementation	implementation	NOUN
fbem-2264	58	64	and	and	CCONJ
fbem-2264	58	65	supervision	supervision	NOUN
fbem-2264	58	66	.	.	PUNCT
fbem-2264	59	1	finally	finally	ADV
fbem-2264	59	2	,	,	PUNCT
fbem-2264	59	3	straighten	straighten	VERB
fbem-2264	59	4	out	out	ADP
fbem-2264	59	5	the	the	DET
fbem-2264	59	6	management	management	NOUN
fbem-2264	59	7	authority	authority	NOUN
fbem-2264	59	8	and	and	CCONJ
fbem-2264	59	9	financial	financial	ADJ
fbem-2264	59	10	relationship	relationship	NOUN
fbem-2264	59	11	between	between	ADP
fbem-2264	59	12	the	the	DET
fbem-2264	59	13	university	university	NOUN
fbem-2264	59	14	and	and	CCONJ
fbem-2264	59	15	the	the	DET
fbem-2264	59	16	hospital	hospital	NOUN
fbem-2264	59	17	.	.	PUNCT
fbem-2264	60	1	in	in	ADP
fbem-2264	60	2	accordance	accordance	NOUN
fbem-2264	60	3	with	with	ADP
fbem-2264	60	4	the	the	DET
fbem-2264	60	5	principle	principle	NOUN
fbem-2264	60	6	of	of	ADP
fbem-2264	60	7	"	"	PUNCT
fbem-2264	60	8	reasonable	reasonable	ADJ
fbem-2264	60	9	decentralization	decentralization	NOUN
fbem-2264	60	10	and	and	CCONJ
fbem-2264	60	11	full	full	ADJ
fbem-2264	60	12	authorization	authorization	NOUN
fbem-2264	60	13	"	"	PUNCT
fbem-2264	60	14	,	,	PUNCT
fbem-2264	60	15	the	the	DET
fbem-2264	60	16	university	university	NOUN
fbem-2264	60	17	allocates	allocate	VERB
fbem-2264	60	18	school	school	NOUN
fbem-2264	60	19	running	running	NOUN
fbem-2264	60	20	funds	fund	NOUN
fbem-2264	60	21	for	for	ADP
fbem-2264	60	22	secondary	secondary	ADJ
fbem-2264	60	23	colleges	college	NOUN
fbem-2264	60	24	according	accord	VERB
fbem-2264	60	25	to	to	ADP
fbem-2264	60	26	the	the	DET
fbem-2264	60	27	strategic	strategic	ADJ
fbem-2264	60	28	objectives	objective	NOUN
fbem-2264	60	29	,	,	PUNCT
fbem-2264	60	30	and	and	CCONJ
fbem-2264	60	31	grants	grant	VERB
fbem-2264	60	32	the	the	DET
fbem-2264	60	33	secondary	secondary	ADJ
fbem-2264	60	34	colleges	college	NOUN
fbem-2264	60	35	the	the	DET
fbem-2264	60	36	right	right	NOUN
fbem-2264	60	37	to	to	PART
fbem-2264	60	38	independently	independently	ADV
fbem-2264	60	39	allocate	allocate	VERB
fbem-2264	60	40	financial	financial	ADJ
fbem-2264	60	41	resources	resource	NOUN
fbem-2264	60	42	,	,	PUNCT
fbem-2264	60	43	shift	shift	VERB
fbem-2264	60	44	down	down	ADP
fbem-2264	60	45	the	the	DET
fbem-2264	60	46	management	management	NOUN
fbem-2264	60	47	focus	focus	NOUN
fbem-2264	60	48	,	,	PUNCT
fbem-2264	60	49	delegate	delegate	NOUN
fbem-2264	60	50	management	management	NOUN
fbem-2264	60	51	rights	right	NOUN
fbem-2264	60	52	and	and	CCONJ
fbem-2264	60	53	responsibilities	responsibility	NOUN
fbem-2264	60	54	,	,	PUNCT
fbem-2264	60	55	and	and	CCONJ
fbem-2264	60	56	clarify	clarify	VERB
fbem-2264	60	57	the	the	DET
fbem-2264	60	58	main	main	ADJ
fbem-2264	60	59	position	position	NOUN
fbem-2264	60	60	of	of	ADP
fbem-2264	60	61	the	the	DET
fbem-2264	60	62	secondary	secondary	ADJ
fbem-2264	60	63	colleges	college	NOUN
fbem-2264	60	64	in	in	ADP
fbem-2264	60	65	financial	financial	ADJ
fbem-2264	60	66	management	management	NOUN
fbem-2264	60	67	.	.	PUNCT
fbem-2264	61	1	at	at	ADP
fbem-2264	61	2	the	the	DET
fbem-2264	61	3	same	same	ADJ
fbem-2264	61	4	time	time	NOUN
fbem-2264	61	5	,	,	PUNCT
fbem-2264	61	6	the	the	DET
fbem-2264	61	7	financial	financial	ADJ
fbem-2264	61	8	target	target	NOUN
fbem-2264	61	9	management	management	NOUN
fbem-2264	61	10	of	of	ADP
fbem-2264	61	11	the	the	DET
fbem-2264	61	12	secondary	secondary	ADJ
fbem-2264	61	13	college	college	NOUN
fbem-2264	61	14	should	should	AUX
fbem-2264	61	15	be	be	AUX
fbem-2264	61	16	well	well	ADV
fbem-2264	61	17	done	do	VERB
fbem-2264	61	18	,	,	PUNCT
fbem-2264	61	19	the	the	DET
fbem-2264	61	20	performance	performance	NOUN
fbem-2264	61	21	indicators	indicator	NOUN
fbem-2264	61	22	should	should	AUX
fbem-2264	61	23	be	be	AUX
fbem-2264	61	24	quantified	quantify	VERB
fbem-2264	61	25	,	,	PUNCT
fbem-2264	61	26	and	and	CCONJ
fbem-2264	61	27	the	the	DET
fbem-2264	61	28	responsibility	responsibility	NOUN
fbem-2264	61	29	assessment	assessment	NOUN
fbem-2264	61	30	should	should	AUX
fbem-2264	61	31	be	be	AUX
fbem-2264	61	32	clarified	clarify	VERB
fbem-2264	61	33	.	.	PUNCT
fbem-2264	62	1	the	the	DET
fbem-2264	62	2	management	management	NOUN
fbem-2264	62	3	of	of	ADP
fbem-2264	62	4	the	the	DET
fbem-2264	62	5	university	university	NOUN
fbem-2264	62	6	implements	implement	VERB
fbem-2264	62	7	macro	macro	ADJ
fbem-2264	62	8	decision	decision	NOUN
fbem-2264	62	9	-	-	PUNCT
fbem-2264	62	10	making	making	NOUN
fbem-2264	62	11	,	,	PUNCT
fbem-2264	62	12	supervision	supervision	NOUN
fbem-2264	62	13	and	and	CCONJ
fbem-2264	62	14	coordination	coordination	NOUN
fbem-2264	62	15	on	on	ADP
fbem-2264	62	16	the	the	DET
fbem-2264	62	17	annual	annual	ADJ
fbem-2264	62	18	work	work	NOUN
fbem-2264	62	19	objectives	objective	NOUN
fbem-2264	62	20	of	of	ADP
fbem-2264	62	21	the	the	DET
fbem-2264	62	22	college	college	NOUN
fbem-2264	62	23	.	.	PUNCT
fbem-2264	63	1	it	it	PRON
fbem-2264	63	2	neither	neither	PRON
fbem-2264	63	3	puts	put	VERB
fbem-2264	63	4	forward	forward	ADV
fbem-2264	63	5	unrealistic	unrealistic	ADJ
fbem-2264	63	6	and	and	CCONJ
fbem-2264	63	7	excessive	excessive	ADJ
fbem-2264	63	8	requirements	requirement	NOUN
fbem-2264	63	9	nor	nor	CCONJ
fbem-2264	63	10	allows	allow	VERB
fbem-2264	63	11	it	it	PRON
fbem-2264	63	12	to	to	PART
fbem-2264	63	13	take	take	VERB
fbem-2264	63	14	daily	daily	ADJ
fbem-2264	63	15	work	work	NOUN
fbem-2264	63	16	as	as	ADP
fbem-2264	63	17	a	a	DET
fbem-2264	63	18	goal	goal	NOUN
fbem-2264	63	19	,	,	PUNCT
fbem-2264	63	20	which	which	PRON
fbem-2264	63	21	is	be	AUX
fbem-2264	63	22	a	a	DET
fbem-2264	63	23	mere	mere	ADJ
fbem-2264	63	24	formality	formality	NOUN
fbem-2264	63	25	.	.	PUNCT
fbem-2264	64	1	to	to	PART
fbem-2264	64	2	achieve	achieve	VERB
fbem-2264	64	3	macro	macro	ADJ
fbem-2264	64	4	control	control	NOUN
fbem-2264	64	5	and	and	CCONJ
fbem-2264	64	6	micro	micro	ADJ
fbem-2264	64	7	invigoration	invigoration	NOUN
fbem-2264	64	8	can	can	AUX
fbem-2264	64	9	not	not	PART
fbem-2264	64	10	only	only	ADV
fbem-2264	64	11	avoid	avoid	VERB
fbem-2264	64	12	excessive	excessive	ADJ
fbem-2264	64	13	concentration	concentration	NOUN
fbem-2264	64	14	of	of	ADP
fbem-2264	64	15	resource	resource	NOUN
fbem-2264	64	16	allocation	allocation	NOUN
fbem-2264	64	17	among	among	ADP
fbem-2264	64	18	colleges	college	NOUN
fbem-2264	64	19	and	and	CCONJ
fbem-2264	64	20	departments	department	NOUN
fbem-2264	64	21	,	,	PUNCT
fbem-2264	64	22	but	but	CCONJ
fbem-2264	64	23	also	also	ADV
fbem-2264	64	24	fully	fully	ADV
fbem-2264	64	25	mobilize	mobilize	VERB
fbem-2264	64	26	the	the	DET
fbem-2264	64	27	enthusiasm	enthusiasm	NOUN
fbem-2264	64	28	of	of	ADP
fbem-2264	64	29	secondary	secondary	ADJ
fbem-2264	64	30	units	unit	NOUN
fbem-2264	64	31	.	.	PUNCT
fbem-2264	65	1	4	4	X
fbem-2264	65	2	.	.	X
fbem-2264	65	3	modernization	modernization	NOUN
fbem-2264	65	4	of	of	ADP
fbem-2264	65	5	university	university	NOUN
fbem-2264	65	6	financial	financial	ADJ
fbem-2264	65	7	governance	governance	NOUN
fbem-2264	65	8	structure	structure	NOUN
fbem-2264	65	9	in	in	ADP
fbem-2264	65	10	july	july	PROPN
fbem-2264	65	11	2021	2021	NUM
fbem-2264	65	12	,	,	PUNCT
fbem-2264	65	13	the	the	DET
fbem-2264	65	14	finance	finance	NOUN
fbem-2264	65	15	department	department	NOUN
fbem-2264	65	16	of	of	ADP
fbem-2264	65	17	the	the	DET
fbem-2264	65	18	ministry	ministry	PROPN
fbem-2264	65	19	of	of	ADP
fbem-2264	65	20	education	education	PROPN
fbem-2264	65	21	issued	issue	VERB
fbem-2264	65	22	“	"	PUNCT
fbem-2264	65	23	the	the	DET
fbem-2264	65	24	opinions	opinion	NOUN
fbem-2264	65	25	on	on	ADP
fbem-2264	65	26	further	far	ADV
fbem-2264	65	27	strengthening	strengthen	VERB
fbem-2264	65	28	the	the	DET
fbem-2264	65	29	financial	financial	ADJ
fbem-2264	65	30	governance	governance	NOUN
fbem-2264	65	31	of	of	ADP
fbem-2264	65	32	central	central	ADJ
fbem-2264	65	33	colleges	college	NOUN
fbem-2264	65	34	and	and	CCONJ
fbem-2264	65	35	universities	university	NOUN
fbem-2264	65	36	”	"	PUNCT
fbem-2264	65	37	,	,	PUNCT
fbem-2264	65	38	which	which	PRON
fbem-2264	65	39	emphasized	emphasize	VERB
fbem-2264	65	40	:	:	PUNCT
fbem-2264	65	41	"	"	PUNCT
fbem-2264	65	42	clarify	clarify	VERB
fbem-2264	65	43	the	the	DET
fbem-2264	65	44	financial	financial	ADJ
fbem-2264	65	45	governance	governance	NOUN
fbem-2264	65	46	responsibility	responsibility	NOUN
fbem-2264	65	47	and	and	CCONJ
fbem-2264	65	48	improve	improve	VERB
fbem-2264	65	49	the	the	DET
fbem-2264	65	50	financial	financial	ADJ
fbem-2264	65	51	governance	governance	NOUN
fbem-2264	65	52	system	system	NOUN
fbem-2264	65	53	"	"	PUNCT
fbem-2264	65	54	,	,	PUNCT
fbem-2264	65	55	and	and	CCONJ
fbem-2264	65	56	pointed	point	VERB
fbem-2264	65	57	out	out	ADP
fbem-2264	65	58	the	the	DET
fbem-2264	65	59	importance	importance	NOUN
fbem-2264	65	60	of	of	ADP
fbem-2264	65	61	implementing	implement	VERB
fbem-2264	65	62	the	the	DET
fbem-2264	65	63	financial	financial	ADJ
fbem-2264	65	64	governance	governance	NOUN
fbem-2264	65	65	leadership	leadership	NOUN
fbem-2264	65	66	responsibility	responsibility	NOUN
fbem-2264	65	67	,	,	PUNCT
fbem-2264	65	68	clarifying	clarify	VERB
fbem-2264	65	69	the	the	DET
fbem-2264	65	70	division	division	NOUN
fbem-2264	65	71	of	of	ADP
fbem-2264	65	72	financial	financial	ADJ
fbem-2264	65	73	governance	governance	NOUN
fbem-2264	65	74	responsibilities	responsibility	NOUN
fbem-2264	65	75	,	,	PUNCT
fbem-2264	65	76	improving	improve	VERB
fbem-2264	65	77	the	the	DET
fbem-2264	65	78	economic	economic	ADJ
fbem-2264	65	79	responsibility	responsibility	NOUN
fbem-2264	65	80	system	system	NOUN
fbem-2264	65	81	at	at	ADP
fbem-2264	65	82	all	all	DET
fbem-2264	65	83	levels	level	NOUN
fbem-2264	65	84	,	,	PUNCT
fbem-2264	65	85	and	and	CCONJ
fbem-2264	65	86	strengthening	strengthen	VERB
fbem-2264	65	87	the	the	DET
fbem-2264	65	88	financial	financial	ADJ
fbem-2264	65	89	governance	governance	NOUN
fbem-2264	65	90	responsibility	responsibility	NOUN
fbem-2264	65	91	of	of	ADP
fbem-2264	65	92	secondary	secondary	ADJ
fbem-2264	65	93	units	unit	NOUN
fbem-2264	65	94	.	.	PUNCT
fbem-2264	66	1	financial	financial	ADJ
fbem-2264	66	2	governance	governance	NOUN
fbem-2264	66	3	is	be	AUX
fbem-2264	66	4	the	the	DET
fbem-2264	66	5	key	key	ADJ
fbem-2264	66	6	link	link	NOUN
fbem-2264	66	7	of	of	ADP
fbem-2264	66	8	university	university	NOUN
fbem-2264	66	9	governance	governance	NOUN
fbem-2264	66	10	,	,	PUNCT
fbem-2264	66	11	which	which	PRON
fbem-2264	66	12	directly	directly	ADV
fbem-2264	66	13	affects	affect	VERB
fbem-2264	66	14	the	the	DET
fbem-2264	66	15	effectiveness	effectiveness	NOUN
fbem-2264	66	16	of	of	ADP
fbem-2264	66	17	the	the	DET
fbem-2264	66	18	university	university	NOUN
fbem-2264	66	19	in	in	ADP
fbem-2264	66	20	optimizing	optimize	VERB
fbem-2264	66	21	resource	resource	NOUN
fbem-2264	66	22	allocation	allocation	NOUN
fbem-2264	66	23	,	,	PUNCT
fbem-2264	66	24	teaching	teaching	NOUN
fbem-2264	66	25	and	and	CCONJ
fbem-2264	66	26	scientific	scientific	ADJ
fbem-2264	66	27	research	research	NOUN
fbem-2264	66	28	development	development	NOUN
fbem-2264	66	29	and	and	CCONJ
fbem-2264	66	30	construction	construction	NOUN
fbem-2264	66	31	,	,	PUNCT
fbem-2264	66	32	financial	financial	ADJ
fbem-2264	66	33	risk	risk	NOUN
fbem-2264	66	34	prevention	prevention	NOUN
fbem-2264	66	35	,	,	PUNCT
fbem-2264	66	36	etc	etc	X
fbem-2264	66	37	.	.	X
fbem-2264	67	1	in	in	ADP
fbem-2264	67	2	order	order	NOUN
fbem-2264	67	3	to	to	PART
fbem-2264	67	4	speed	speed	VERB
fbem-2264	67	5	up	up	ADP
fbem-2264	67	6	the	the	DET
fbem-2264	67	7	construction	construction	NOUN
fbem-2264	67	8	of	of	ADP
fbem-2264	67	9	modern	modern	ADJ
fbem-2264	67	10	universities	university	NOUN
fbem-2264	67	11	,	,	PUNCT
fbem-2264	67	12	we	we	PRON
fbem-2264	67	13	should	should	AUX
fbem-2264	67	14	first	first	ADV
fbem-2264	67	15	change	change	VERB
fbem-2264	67	16	from	from	ADP
fbem-2264	67	17	financial	financial	ADJ
fbem-2264	67	18	management	management	NOUN
fbem-2264	67	19	to	to	ADP
fbem-2264	67	20	financial	financial	ADJ
fbem-2264	67	21	governance	governance	NOUN
fbem-2264	67	22	,	,	PUNCT
fbem-2264	67	23	improve	improve	VERB
fbem-2264	67	24	the	the	DET
fbem-2264	67	25	construction	construction	NOUN
fbem-2264	67	26	of	of	ADP
fbem-2264	67	27	financial	financial	ADJ
fbem-2264	67	28	governance	governance	NOUN
fbem-2264	67	29	system	system	NOUN
fbem-2264	67	30	,	,	PUNCT
fbem-2264	67	31	constantly	constantly	ADV
fbem-2264	67	32	improve	improve	VERB
fbem-2264	67	33	financial	financial	ADJ
fbem-2264	67	34	governance	governance	NOUN
fbem-2264	67	35	ability	ability	NOUN
fbem-2264	67	36	,	,	PUNCT
fbem-2264	67	37	and	and	CCONJ
fbem-2264	67	38	build	build	VERB
fbem-2264	67	39	a	a	DET
fbem-2264	67	40	modern	modern	ADJ
fbem-2264	67	41	financial	financial	ADJ
fbem-2264	67	42	governance	governance	NOUN
fbem-2264	67	43	structure	structure	NOUN
fbem-2264	67	44	.	.	PUNCT
fbem-2264	68	1	4.1	4.1	NUM
fbem-2264	68	2	.	.	PUNCT
fbem-2264	69	1	the	the	DET
fbem-2264	69	2	financial	financial	ADJ
fbem-2264	69	3	governance	governance	NOUN
fbem-2264	69	4	decisionmaking	decisionmake	VERB
fbem-2264	69	5	organization	organization	NOUN
fbem-2264	69	6	is	be	AUX
fbem-2264	69	7	oriented	orient	VERB
fbem-2264	69	8	and	and	CCONJ
fbem-2264	69	9	focuses	focus	VERB
fbem-2264	69	10	on	on	ADP
fbem-2264	69	11	following	follow	VERB
fbem-2264	69	12	the	the	DET
fbem-2264	69	13	law	law	NOUN
fbem-2264	69	14	the	the	DET
fbem-2264	69	15	principle	principle	NOUN
fbem-2264	69	16	followed	follow	VERB
fbem-2264	69	17	by	by	ADP
fbem-2264	69	18	the	the	DET
fbem-2264	69	19	financial	financial	ADJ
fbem-2264	69	20	governance	governance	NOUN
fbem-2264	69	21	decisionmaking	decisionmake	VERB
fbem-2264	69	22	body	body	NOUN
fbem-2264	69	23	is	be	AUX
fbem-2264	69	24	the	the	DET
fbem-2264	69	25	core	core	ADJ
fbem-2264	69	26	leadership	leadership	NOUN
fbem-2264	69	27	of	of	ADP
fbem-2264	69	28	the	the	DET
fbem-2264	69	29	school	school	NOUN
fbem-2264	69	30	party	party	PROPN
fbem-2264	69	31	committee	committee	NOUN
fbem-2264	69	32	.	.	PUNCT
fbem-2264	70	1	adhere	adhere	VERB
fbem-2264	70	2	to	to	ADP
fbem-2264	70	3	the	the	DET
fbem-2264	70	4	unified	unified	ADJ
fbem-2264	70	5	leadership	leadership	NOUN
fbem-2264	70	6	of	of	ADP
fbem-2264	70	7	the	the	DET
fbem-2264	70	8	school	school	NOUN
fbem-2264	70	9	party	party	PROPN
fbem-2264	70	10	committee	committee	NOUN
fbem-2264	70	11	,	,	PUNCT
fbem-2264	70	12	and	and	CCONJ
fbem-2264	70	13	play	play	VERB
fbem-2264	70	14	its	its	PRON
fbem-2264	70	15	important	important	ADJ
fbem-2264	70	16	role	role	NOUN
fbem-2264	70	17	in	in	ADP
fbem-2264	70	18	setting	set	VERB
fbem-2264	70	19	direction	direction	NOUN
fbem-2264	70	20	,	,	PUNCT
fbem-2264	70	21	seeking	seek	VERB
fbem-2264	70	22	strategy	strategy	NOUN
fbem-2264	70	23	and	and	CCONJ
fbem-2264	70	24	ensuring	ensure	VERB
fbem-2264	70	25	operation	operation	NOUN
fbem-2264	70	26	.	.	PUNCT
fbem-2264	71	1	we	we	PRON
fbem-2264	71	2	will	will	AUX
fbem-2264	71	3	fully	fully	ADV
fbem-2264	71	4	implement	implement	VERB
fbem-2264	71	5	the	the	DET
fbem-2264	71	6	president	president	PROPN
fbem-2264	71	7	responsibility	responsibility	NOUN
fbem-2264	71	8	system	system	NOUN
fbem-2264	71	9	under	under	ADP
fbem-2264	71	10	the	the	DET
fbem-2264	71	11	leadership	leadership	NOUN
fbem-2264	71	12	of	of	ADP
fbem-2264	71	13	the	the	DET
fbem-2264	71	14	party	party	NOUN
fbem-2264	71	15	committee	committee	NOUN
fbem-2264	71	16	,	,	PUNCT
fbem-2264	71	17	and	and	CCONJ
fbem-2264	71	18	establish	establish	VERB
fbem-2264	71	19	a	a	DET
fbem-2264	71	20	financial	financial	ADJ
fbem-2264	71	21	leadership	leadership	NOUN
fbem-2264	71	22	mechanism	mechanism	NOUN
fbem-2264	71	23	in	in	ADP
fbem-2264	71	24	which	which	PRON
fbem-2264	71	25	the	the	DET
fbem-2264	71	26	party	party	NOUN
fbem-2264	71	27	and	and	CCONJ
fbem-2264	71	28	government	government	NOUN
fbem-2264	71	29	work	work	VERB
fbem-2264	71	30	together	together	ADV
fbem-2264	71	31	,	,	PUNCT
fbem-2264	71	32	each	each	DET
fbem-2264	71	33	functional	functional	ADJ
fbem-2264	71	34	department	department	NOUN
fbem-2264	71	35	works	work	VERB
fbem-2264	71	36	together	together	ADV
fbem-2264	71	37	,	,	PUNCT
fbem-2264	71	38	and	and	CCONJ
fbem-2264	71	39	responsibilities	responsibility	NOUN
fbem-2264	71	40	are	be	AUX
fbem-2264	71	41	clear	clear	ADJ
fbem-2264	71	42	.	.	PUNCT
fbem-2264	72	1	first	first	ADV
fbem-2264	72	2	of	of	ADP
fbem-2264	72	3	all	all	PRON
fbem-2264	72	4	,	,	PUNCT
fbem-2264	72	5	make	make	VERB
fbem-2264	72	6	clear	clear	ADJ
fbem-2264	72	7	the	the	DET
fbem-2264	72	8	overall	overall	ADJ
fbem-2264	72	9	leadership	leadership	NOUN
fbem-2264	72	10	of	of	ADP
fbem-2264	72	11	the	the	DET
fbem-2264	72	12	school	school	NOUN
fbem-2264	72	13	party	party	PROPN
fbem-2264	72	14	committee	committee	PROPN
fbem-2264	72	15	over	over	ADP
fbem-2264	72	16	financial	financial	ADJ
fbem-2264	72	17	work	work	NOUN
fbem-2264	72	18	.	.	PUNCT
fbem-2264	73	1	the	the	DET
fbem-2264	73	2	school	school	NOUN
fbem-2264	73	3	party	party	PROPN
fbem-2264	73	4	committee	committee	NOUN
fbem-2264	73	5	should	should	AUX
fbem-2264	73	6	fully	fully	ADV
fbem-2264	73	7	implement	implement	VERB
fbem-2264	73	8	the	the	DET
fbem-2264	73	9	party	party	NOUN
fbem-2264	73	10	's	's	PART
fbem-2264	73	11	and	and	CCONJ
fbem-2264	73	12	the	the	DET
fbem-2264	73	13	country	country	NOUN
fbem-2264	73	14	's	's	PART
fbem-2264	73	15	financial	financial	ADJ
fbem-2264	73	16	policies	policy	NOUN
fbem-2264	73	17	,	,	PUNCT
fbem-2264	73	18	policies	policy	NOUN
fbem-2264	73	19	,	,	PUNCT
fbem-2264	73	20	decisions	decision	NOUN
fbem-2264	73	21	and	and	CCONJ
fbem-2264	73	22	arrangements	arrangement	NOUN
fbem-2264	73	23	,	,	PUNCT
fbem-2264	73	24	abide	abide	NOUN
fbem-2264	73	25	by	by	ADP
fbem-2264	73	26	the	the	DET
fbem-2264	73	27	country	country	NOUN
fbem-2264	73	28	's	's	PART
fbem-2264	73	29	financial	financial	ADJ
fbem-2264	73	30	laws	law	NOUN
fbem-2264	73	31	and	and	CCONJ
fbem-2264	73	32	regulations	regulation	NOUN
fbem-2264	73	33	,	,	PUNCT
fbem-2264	73	34	and	and	CCONJ
fbem-2264	73	35	take	take	VERB
fbem-2264	73	36	the	the	DET
fbem-2264	73	37	leadership	leadership	NOUN
fbem-2264	73	38	responsibility	responsibility	NOUN
fbem-2264	73	39	for	for	ADP
fbem-2264	73	40	the	the	DET
fbem-2264	73	41	school	school	NOUN
fbem-2264	73	42	's	's	PART
fbem-2264	73	43	financial	financial	ADJ
fbem-2264	73	44	work	work	NOUN
fbem-2264	73	45	.	.	PUNCT
fbem-2264	74	1	the	the	DET
fbem-2264	74	2	party	party	PROPN
fbem-2264	74	3	committee	committee	NOUN
fbem-2264	74	4	discussed	discuss	VERB
fbem-2264	74	5	and	and	CCONJ
fbem-2264	74	6	decided	decide	VERB
fbem-2264	74	7	on	on	ADP
fbem-2264	74	8	major	major	ADJ
fbem-2264	74	9	financial	financial	ADJ
fbem-2264	74	10	matters	matter	NOUN
fbem-2264	74	11	related	relate	VERB
fbem-2264	74	12	to	to	ADP
fbem-2264	74	13	the	the	DET
fbem-2264	74	14	school	school	NOUN
fbem-2264	74	15	's	's	PART
fbem-2264	74	16	development	development	NOUN
fbem-2264	74	17	strategy	strategy	NOUN
fbem-2264	74	18	,	,	PUNCT
fbem-2264	74	19	formulated	formulate	VERB
fbem-2264	74	20	financial	financial	ADJ
fbem-2264	74	21	management	management	NOUN
fbem-2264	74	22	system	system	NOUN
fbem-2264	74	23	,	,	PUNCT
fbem-2264	74	24	and	and	CCONJ
fbem-2264	74	25	planned	plan	VERB
fbem-2264	74	26	to	to	PART
fbem-2264	74	27	establish	establish	VERB
fbem-2264	74	28	a	a	DET
fbem-2264	74	29	long	long	ADJ
fbem-2264	74	30	-	-	PUNCT
fbem-2264	74	31	term	term	NOUN
fbem-2264	74	32	financial	financial	ADJ
fbem-2264	74	33	incentive	incentive	NOUN
fbem-2264	74	34	and	and	CCONJ
fbem-2264	74	35	restraint	restraint	NOUN
fbem-2264	74	36	mechanism	mechanism	NOUN
fbem-2264	74	37	.	.	PUNCT
fbem-2264	75	1	support	support	VERB
fbem-2264	75	2	the	the	DET
fbem-2264	75	3	chief	chief	ADJ
fbem-2264	75	4	accountant	accountant	NOUN
fbem-2264	75	5	(	(	PUNCT
fbem-2264	75	6	the	the	DET
fbem-2264	75	7	leader	leader	NOUN
fbem-2264	75	8	in	in	ADP
fbem-2264	75	9	charge	charge	NOUN
fbem-2264	75	10	of	of	ADP
fbem-2264	75	11	finance	finance	NOUN
fbem-2264	75	12	)	)	PUNCT
fbem-2264	75	13	,	,	PUNCT
fbem-2264	75	14	the	the	DET
fbem-2264	75	15	person	person	NOUN
fbem-2264	75	16	in	in	ADP
fbem-2264	75	17	charge	charge	NOUN
fbem-2264	75	18	of	of	ADP
fbem-2264	75	19	the	the	DET
fbem-2264	75	20	financial	financial	ADJ
fbem-2264	75	21	institution	institution	NOUN
fbem-2264	75	22	,	,	PUNCT
fbem-2264	75	23	and	and	CCONJ
fbem-2264	75	24	the	the	DET
fbem-2264	75	25	financial	financial	ADJ
fbem-2264	75	26	personnel	personnel	NOUN
fbem-2264	75	27	to	to	PART
fbem-2264	75	28	perform	perform	VERB
fbem-2264	75	29	their	their	PRON
fbem-2264	75	30	duties	duty	NOUN
fbem-2264	75	31	according	accord	VERB
fbem-2264	75	32	to	to	ADP
fbem-2264	75	33	law	law	NOUN
fbem-2264	75	34	,	,	PUNCT
fbem-2264	75	35	support	support	VERB
fbem-2264	75	36	the	the	DET
fbem-2264	75	37	internal	internal	ADJ
fbem-2264	75	38	audit	audit	NOUN
fbem-2264	75	39	work	work	NOUN
fbem-2264	75	40	,	,	PUNCT
fbem-2264	75	41	and	and	CCONJ
fbem-2264	75	42	support	support	VERB
fbem-2264	75	43	the	the	DET
fbem-2264	75	44	discipline	discipline	NOUN
fbem-2264	75	45	inspection	inspection	NOUN
fbem-2264	75	46	and	and	CCONJ
fbem-2264	75	47	supervision	supervision	NOUN
fbem-2264	75	48	department	department	PROPN
fbem-2264	75	49	to	to	PART
fbem-2264	75	50	investigate	investigate	VERB
fbem-2264	75	51	and	and	CCONJ
fbem-2264	75	52	deal	deal	VERB
fbem-2264	75	53	with	with	ADP
fbem-2264	75	54	financial	financial	ADJ
fbem-2264	75	55	laws	law	NOUN
fbem-2264	75	56	and	and	CCONJ
fbem-2264	75	57	regulations	regulation	NOUN
fbem-2264	75	58	and	and	CCONJ
fbem-2264	75	59	financial	financial	ADJ
fbem-2264	75	60	discipline	discipline	NOUN
fbem-2264	75	61	violations	violation	NOUN
fbem-2264	75	62	.	.	PUNCT
fbem-2264	76	1	secondly	secondly	ADV
fbem-2264	76	2	,	,	PUNCT
fbem-2264	76	3	strengthen	strengthen	VERB
fbem-2264	76	4	organizational	organizational	ADJ
fbem-2264	76	5	leadership	leadership	NOUN
fbem-2264	76	6	and	and	CCONJ
fbem-2264	76	7	implement	implement	VERB
fbem-2264	76	8	the	the	DET
fbem-2264	76	9	main	main	ADJ
fbem-2264	76	10	responsibility	responsibility	NOUN
fbem-2264	76	11	.	.	PUNCT
fbem-2264	77	1	party	party	NOUN
fbem-2264	77	2	and	and	CCONJ
fbem-2264	77	3	government	government	NOUN
fbem-2264	77	4	leaders	leader	NOUN
fbem-2264	77	5	should	should	AUX
fbem-2264	77	6	strengthen	strengthen	VERB
fbem-2264	77	7	the	the	DET
fbem-2264	77	8	responsibility	responsibility	NOUN
fbem-2264	77	9	and	and	CCONJ
fbem-2264	77	10	awareness	awareness	NOUN
fbem-2264	77	11	of	of	ADP
fbem-2264	77	12	financial	financial	ADJ
fbem-2264	77	13	management	management	NOUN
fbem-2264	77	14	subjects	subject	NOUN
fbem-2264	77	15	,	,	PUNCT
fbem-2264	77	16	strictly	strictly	ADV
fbem-2264	77	17	abide	abide	VERB
fbem-2264	77	18	by	by	ADP
fbem-2264	77	19	national	national	ADJ
fbem-2264	77	20	financial	financial	ADJ
fbem-2264	77	21	laws	law	NOUN
fbem-2264	77	22	and	and	CCONJ
fbem-2264	77	23	regulations	regulation	NOUN
fbem-2264	77	24	,	,	PUNCT
fbem-2264	77	25	treat	treat	VERB
fbem-2264	77	26	financial	financial	ADJ
fbem-2264	77	27	discipline	discipline	NOUN
fbem-2264	77	28	as	as	SCONJ
fbem-2264	77	29	electrified	electrify	VERB
fbem-2264	77	30	high	high	ADJ
fbem-2264	77	31	-	-	PUNCT
fbem-2264	77	32	voltage	voltage	NOUN
fbem-2264	77	33	lines	line	NOUN
fbem-2264	77	34	,	,	PUNCT
fbem-2264	77	35	strictly	strictly	ADV
fbem-2264	77	36	use	use	VERB
fbem-2264	77	37	power	power	NOUN
fbem-2264	77	38	,	,	PUNCT
fbem-2264	77	39	avoid	avoid	VERB
fbem-2264	77	40	opportunities	opportunity	NOUN
fbem-2264	77	41	and	and	CCONJ
fbem-2264	77	42	space	space	NOUN
fbem-2264	77	43	for	for	ADP
fbem-2264	77	44	abusing	abuse	VERB
fbem-2264	77	45	discretion	discretion	NOUN
fbem-2264	77	46	,	,	PUNCT
fbem-2264	77	47	and	and	CCONJ
fbem-2264	77	48	use	use	VERB
fbem-2264	77	49	systems	system	NOUN
fbem-2264	77	50	to	to	PART
fbem-2264	77	51	limit	limit	VERB
fbem-2264	77	52	power	power	NOUN
fbem-2264	77	53	.	.	PUNCT
fbem-2264	78	1	the	the	DET
fbem-2264	78	2	school	school	NOUN
fbem-2264	78	3	leaders	leader	NOUN
fbem-2264	78	4	take	take	VERB
fbem-2264	78	5	the	the	DET
fbem-2264	78	6	lead	lead	NOUN
fbem-2264	78	7	in	in	ADP
fbem-2264	78	8	implementing	implement	VERB
fbem-2264	78	9	the	the	DET
fbem-2264	78	10	main	main	ADJ
fbem-2264	78	11	body	body	NOUN
fbem-2264	78	12	of	of	ADP
fbem-2264	78	13	responsibility	responsibility	NOUN
fbem-2264	78	14	,	,	PUNCT
fbem-2264	78	15	personally	personally	ADV
fbem-2264	78	16	deploy	deploy	VERB
fbem-2264	78	17	,	,	PUNCT
fbem-2264	78	18	coordinate	coordinate	NOUN
fbem-2264	78	19	and	and	CCONJ
fbem-2264	78	20	closely	closely	ADV
fbem-2264	78	21	supervise	supervise	VERB
fbem-2264	78	22	the	the	DET
fbem-2264	78	23	major	major	ADJ
fbem-2264	78	24	financial	financial	ADJ
fbem-2264	78	25	decisions	decision	NOUN
fbem-2264	78	26	,	,	PUNCT
fbem-2264	78	27	important	important	ADJ
fbem-2264	78	28	investment	investment	NOUN
fbem-2264	78	29	projects	project	NOUN
fbem-2264	78	30	,	,	PUNCT
fbem-2264	78	31	large	large	ADJ
fbem-2264	78	32	capital	capital	NOUN
fbem-2264	78	33	expenditures	expenditure	NOUN
fbem-2264	78	34	and	and	CCONJ
fbem-2264	78	35	other	other	ADJ
fbem-2264	78	36	economic	economic	ADJ
fbem-2264	78	37	matters	matter	NOUN
fbem-2264	78	38	of	of	ADP
fbem-2264	78	39	the	the	DET
fbem-2264	78	40	school	school	NOUN
fbem-2264	78	41	,	,	PUNCT
fbem-2264	78	42	and	and	CCONJ
fbem-2264	78	43	earnestly	earnestly	ADV
fbem-2264	78	44	do	do	VERB
fbem-2264	78	45	a	a	DET
fbem-2264	78	46	good	good	ADJ
fbem-2264	78	47	job	job	NOUN
fbem-2264	78	48	in	in	ADP
fbem-2264	78	49	financial	financial	ADJ
fbem-2264	78	50	management	management	NOUN
fbem-2264	78	51	within	within	ADP
fbem-2264	78	52	the	the	DET
fbem-2264	78	53	68	68	NUM
fbem-2264	78	54	scope	scope	NOUN
fbem-2264	78	55	of	of	ADP
fbem-2264	78	56	responsibility	responsibility	NOUN
fbem-2264	78	57	.	.	PUNCT
fbem-2264	79	1	third	third	ADV
fbem-2264	79	2	,	,	PUNCT
fbem-2264	79	3	improve	improve	VERB
fbem-2264	79	4	the	the	DET
fbem-2264	79	5	financial	financial	ADJ
fbem-2264	79	6	decision	decision	NOUN
fbem-2264	79	7	-	-	PUNCT
fbem-2264	79	8	making	make	VERB
fbem-2264	79	9	system	system	NOUN
fbem-2264	79	10	,	,	PUNCT
fbem-2264	79	11	establish	establish	VERB
fbem-2264	79	12	and	and	CCONJ
fbem-2264	79	13	improve	improve	VERB
fbem-2264	79	14	the	the	DET
fbem-2264	79	15	rules	rule	NOUN
fbem-2264	79	16	of	of	ADP
fbem-2264	79	17	procedure	procedure	NOUN
fbem-2264	79	18	and	and	CCONJ
fbem-2264	79	19	financial	financial	ADJ
fbem-2264	79	20	advisory	advisory	ADJ
fbem-2264	79	21	bodies	body	NOUN
fbem-2264	79	22	.	.	PUNCT
fbem-2264	80	1	under	under	ADP
fbem-2264	80	2	the	the	DET
fbem-2264	80	3	premise	premise	NOUN
fbem-2264	80	4	of	of	ADP
fbem-2264	80	5	implementing	implement	VERB
fbem-2264	80	6	the	the	DET
fbem-2264	80	7	national	national	ADJ
fbem-2264	80	8	requirements	requirement	NOUN
fbem-2264	80	9	of	of	ADP
fbem-2264	80	10	"	"	PUNCT
fbem-2264	80	11	one	one	NUM
fbem-2264	80	12	post	post	NOUN
fbem-2264	80	13	,	,	PUNCT
fbem-2264	80	14	two	two	NUM
fbem-2264	80	15	responsibilities	responsibility	NOUN
fbem-2264	80	16	"	"	PUNCT
fbem-2264	80	17	,	,	PUNCT
fbem-2264	80	18	party	party	NOUN
fbem-2264	80	19	and	and	CCONJ
fbem-2264	80	20	government	government	NOUN
fbem-2264	80	21	leaders	leader	NOUN
fbem-2264	80	22	should	should	AUX
fbem-2264	80	23	make	make	VERB
fbem-2264	80	24	decisions	decision	NOUN
fbem-2264	80	25	on	on	ADP
fbem-2264	80	26	major	major	ADJ
fbem-2264	80	27	economic	economic	ADJ
fbem-2264	80	28	issues	issue	NOUN
fbem-2264	80	29	of	of	ADP
fbem-2264	80	30	the	the	DET
fbem-2264	80	31	school	school	NOUN
fbem-2264	80	32	through	through	ADP
fbem-2264	80	33	collective	collective	ADJ
fbem-2264	80	34	discussion	discussion	NOUN
fbem-2264	80	35	of	of	ADP
fbem-2264	80	36	the	the	DET
fbem-2264	80	37	party	party	PROPN
fbem-2264	80	38	committee	committee	NOUN
fbem-2264	80	39	.	.	PUNCT
fbem-2264	81	1	organize	organize	VERB
fbem-2264	81	2	professional	professional	ADJ
fbem-2264	81	3	committees	committee	NOUN
fbem-2264	81	4	to	to	PART
fbem-2264	81	5	conduct	conduct	VERB
fbem-2264	81	6	scientific	scientific	ADJ
fbem-2264	81	7	argumentation	argumentation	NOUN
fbem-2264	81	8	on	on	ADP
fbem-2264	81	9	major	major	ADJ
fbem-2264	81	10	economic	economic	ADJ
fbem-2264	81	11	issues	issue	NOUN
fbem-2264	81	12	,	,	PUNCT
fbem-2264	81	13	and	and	CCONJ
fbem-2264	81	14	submit	submit	VERB
fbem-2264	81	15	them	they	PRON
fbem-2264	81	16	to	to	ADP
fbem-2264	81	17	the	the	DET
fbem-2264	81	18	school	school	NOUN
fbem-2264	81	19	's	's	PART
fbem-2264	81	20	party	party	PROPN
fbem-2264	81	21	committee	committee	NOUN
fbem-2264	81	22	for	for	ADP
fbem-2264	81	23	collective	collective	ADJ
fbem-2264	81	24	discussion	discussion	NOUN
fbem-2264	81	25	and	and	CCONJ
fbem-2264	81	26	deliberation	deliberation	NOUN
fbem-2264	81	27	after	after	ADP
fbem-2264	81	28	being	be	AUX
fbem-2264	81	29	studied	study	VERB
fbem-2264	81	30	and	and	CCONJ
fbem-2264	81	31	evaluated	evaluate	VERB
fbem-2264	81	32	by	by	ADP
fbem-2264	81	33	the	the	DET
fbem-2264	81	34	school	school	NOUN
fbem-2264	81	35	's	's	PART
fbem-2264	81	36	financial	financial	ADJ
fbem-2264	81	37	leading	lead	VERB
fbem-2264	81	38	group	group	NOUN
fbem-2264	81	39	.	.	PUNCT
fbem-2264	82	1	establish	establish	VERB
fbem-2264	82	2	and	and	CCONJ
fbem-2264	82	3	improve	improve	VERB
fbem-2264	82	4	the	the	DET
fbem-2264	82	5	financial	financial	ADJ
fbem-2264	82	6	rules	rule	NOUN
fbem-2264	82	7	of	of	ADP
fbem-2264	82	8	procedure	procedure	NOUN
fbem-2264	82	9	and	and	CCONJ
fbem-2264	82	10	accountability	accountability	NOUN
fbem-2264	82	11	system	system	NOUN
fbem-2264	82	12	.	.	PUNCT
fbem-2264	83	1	the	the	DET
fbem-2264	83	2	school	school	NOUN
fbem-2264	83	3	party	party	PROPN
fbem-2264	83	4	committee	committee	NOUN
fbem-2264	83	5	should	should	AUX
fbem-2264	83	6	give	give	VERB
fbem-2264	83	7	play	play	NOUN
fbem-2264	83	8	to	to	ADP
fbem-2264	83	9	the	the	DET
fbem-2264	83	10	authority	authority	NOUN
fbem-2264	83	11	and	and	CCONJ
fbem-2264	83	12	professional	professional	ADJ
fbem-2264	83	13	advantages	advantage	NOUN
fbem-2264	83	14	of	of	ADP
fbem-2264	83	15	the	the	DET
fbem-2264	83	16	professional	professional	ADJ
fbem-2264	83	17	committee	committee	NOUN
fbem-2264	83	18	,	,	PUNCT
fbem-2264	83	19	coordinate	coordinate	VERB
fbem-2264	83	20	the	the	DET
fbem-2264	83	21	demands	demand	NOUN
fbem-2264	83	22	of	of	ADP
fbem-2264	83	23	multiple	multiple	ADJ
fbem-2264	83	24	interests	interest	NOUN
fbem-2264	83	25	,	,	PUNCT
fbem-2264	83	26	improve	improve	VERB
fbem-2264	83	27	the	the	DET
fbem-2264	83	28	identification	identification	NOUN
fbem-2264	83	29	and	and	CCONJ
fbem-2264	83	30	management	management	NOUN
fbem-2264	83	31	of	of	ADP
fbem-2264	83	32	financial	financial	ADJ
fbem-2264	83	33	risks	risk	NOUN
fbem-2264	83	34	,	,	PUNCT
fbem-2264	83	35	and	and	CCONJ
fbem-2264	83	36	implement	implement	VERB
fbem-2264	83	37	the	the	DET
fbem-2264	83	38	responsibility	responsibility	NOUN
fbem-2264	83	39	of	of	ADP
fbem-2264	83	40	the	the	DET
fbem-2264	83	41	main	main	ADJ
fbem-2264	83	42	body	body	NOUN
fbem-2264	83	43	of	of	ADP
fbem-2264	83	44	financial	financial	ADJ
fbem-2264	83	45	management	management	NOUN
fbem-2264	83	46	.	.	PUNCT
fbem-2264	84	1	while	while	SCONJ
fbem-2264	84	2	setting	set	VERB
fbem-2264	84	3	up	up	ADP
fbem-2264	84	4	a	a	DET
fbem-2264	84	5	financial	financial	ADJ
fbem-2264	84	6	leading	lead	VERB
fbem-2264	84	7	group	group	NOUN
fbem-2264	84	8	,	,	PUNCT
fbem-2264	84	9	colleges	college	NOUN
fbem-2264	84	10	and	and	CCONJ
fbem-2264	84	11	universities	university	NOUN
fbem-2264	84	12	can	can	AUX
fbem-2264	84	13	also	also	ADV
fbem-2264	84	14	set	set	VERB
fbem-2264	84	15	up	up	ADP
fbem-2264	84	16	risk	risk	NOUN
fbem-2264	84	17	control	control	NOUN
fbem-2264	84	18	committees	committee	NOUN
fbem-2264	84	19	,	,	PUNCT
fbem-2264	84	20	asset	asset	NOUN
fbem-2264	84	21	management	management	NOUN
fbem-2264	84	22	committees	committee	NOUN
fbem-2264	84	23	,	,	PUNCT
fbem-2264	84	24	budget	budget	NOUN
fbem-2264	84	25	committees	committee	NOUN
fbem-2264	84	26	and	and	CCONJ
fbem-2264	84	27	other	other	ADJ
fbem-2264	84	28	professional	professional	ADJ
fbem-2264	84	29	institutions	institution	NOUN
fbem-2264	84	30	,	,	PUNCT
fbem-2264	84	31	which	which	PRON
fbem-2264	84	32	are	be	AUX
fbem-2264	84	33	composed	compose	VERB
fbem-2264	84	34	of	of	ADP
fbem-2264	84	35	party	party	NOUN
fbem-2264	84	36	secretary	secretary	NOUN
fbem-2264	84	37	,	,	PUNCT
fbem-2264	84	38	president	president	NOUN
fbem-2264	84	39	,	,	PUNCT
fbem-2264	84	40	faculty	faculty	NOUN
fbem-2264	84	41	representatives	representative	NOUN
fbem-2264	84	42	,	,	PUNCT
fbem-2264	84	43	members	member	NOUN
fbem-2264	84	44	of	of	ADP
fbem-2264	84	45	professional	professional	ADJ
fbem-2264	84	46	financial	financial	ADJ
fbem-2264	84	47	and	and	CCONJ
fbem-2264	84	48	accounting	accounting	NOUN
fbem-2264	84	49	institutions	institution	NOUN
fbem-2264	84	50	and	and	CCONJ
fbem-2264	84	51	other	other	ADJ
fbem-2264	84	52	stakeholders	stakeholder	NOUN
fbem-2264	84	53	,	,	PUNCT
fbem-2264	84	54	to	to	PART
fbem-2264	84	55	directly	directly	ADV
fbem-2264	84	56	or	or	CCONJ
fbem-2264	84	57	indirectly	indirectly	ADV
fbem-2264	84	58	lead	lead	VERB
fbem-2264	84	59	and	and	CCONJ
fbem-2264	84	60	participate	participate	VERB
fbem-2264	84	61	in	in	ADP
fbem-2264	84	62	the	the	DET
fbem-2264	84	63	financial	financial	ADJ
fbem-2264	84	64	decisions	decision	NOUN
fbem-2264	84	65	of	of	ADP
fbem-2264	84	66	the	the	DET
fbem-2264	84	67	school	school	NOUN
fbem-2264	84	68	.	.	PUNCT
fbem-2264	85	1	4.2	4.2	NUM
fbem-2264	85	2	.	.	PUNCT
fbem-2264	86	1	financial	financial	ADJ
fbem-2264	86	2	governance	governance	NOUN
fbem-2264	86	3	executing	execute	VERB
fbem-2264	86	4	agency	agency	NOUN
fbem-2264	86	5	is	be	AUX
fbem-2264	86	6	the	the	DET
fbem-2264	86	7	key	key	ADJ
fbem-2264	86	8	point	point	NOUN
fbem-2264	86	9	,	,	PUNCT
fbem-2264	86	10	and	and	CCONJ
fbem-2264	86	11	the	the	DET
fbem-2264	86	12	key	key	ADJ
fbem-2264	86	13	point	point	NOUN
fbem-2264	86	14	is	be	AUX
fbem-2264	86	15	to	to	PART
fbem-2264	86	16	straighten	straighten	VERB
fbem-2264	86	17	out	out	ADP
fbem-2264	86	18	the	the	DET
fbem-2264	86	19	relationship	relationship	NOUN
fbem-2264	86	20	the	the	DET
fbem-2264	86	21	financial	financial	ADJ
fbem-2264	86	22	work	work	NOUN
fbem-2264	86	23	is	be	AUX
fbem-2264	86	24	the	the	DET
fbem-2264	86	25	basis	basis	NOUN
fbem-2264	86	26	and	and	CCONJ
fbem-2264	86	27	support	support	NOUN
fbem-2264	86	28	for	for	ADP
fbem-2264	86	29	ensuring	ensure	VERB
fbem-2264	86	30	the	the	DET
fbem-2264	86	31	sustainable	sustainable	ADJ
fbem-2264	86	32	development	development	NOUN
fbem-2264	86	33	of	of	ADP
fbem-2264	86	34	the	the	DET
fbem-2264	86	35	school	school	NOUN
fbem-2264	86	36	and	and	CCONJ
fbem-2264	86	37	improving	improve	VERB
fbem-2264	86	38	the	the	DET
fbem-2264	86	39	comprehensive	comprehensive	ADJ
fbem-2264	86	40	governance	governance	NOUN
fbem-2264	86	41	capacity	capacity	NOUN
fbem-2264	86	42	,	,	PUNCT
fbem-2264	86	43	and	and	CCONJ
fbem-2264	86	44	carries	carry	VERB
fbem-2264	86	45	the	the	DET
fbem-2264	86	46	important	important	ADJ
fbem-2264	86	47	task	task	NOUN
fbem-2264	86	48	of	of	ADP
fbem-2264	86	49	ensuring	ensure	VERB
fbem-2264	86	50	people	people	NOUN
fbem-2264	86	51	's	's	PART
fbem-2264	86	52	livelihood	livelihood	NOUN
fbem-2264	86	53	,	,	PUNCT
fbem-2264	86	54	operation	operation	NOUN
fbem-2264	86	55	and	and	CCONJ
fbem-2264	86	56	key	key	ADJ
fbem-2264	86	57	points	point	NOUN
fbem-2264	86	58	.	.	PUNCT
fbem-2264	87	1	establish	establish	VERB
fbem-2264	87	2	a	a	DET
fbem-2264	87	3	financial	financial	ADJ
fbem-2264	87	4	management	management	NOUN
fbem-2264	87	5	system	system	NOUN
fbem-2264	87	6	of	of	ADP
fbem-2264	87	7	"	"	PUNCT
fbem-2264	87	8	unified	unified	ADJ
fbem-2264	87	9	leadership	leadership	NOUN
fbem-2264	87	10	and	and	CCONJ
fbem-2264	87	11	hierarchical	hierarchical	ADJ
fbem-2264	87	12	management	management	NOUN
fbem-2264	87	13	"	"	PUNCT
fbem-2264	87	14	,	,	PUNCT
fbem-2264	87	15	implement	implement	VERB
fbem-2264	87	16	the	the	DET
fbem-2264	87	17	principal	principal	ADJ
fbem-2264	87	18	responsibility	responsibility	NOUN
fbem-2264	87	19	of	of	ADP
fbem-2264	87	20	the	the	DET
fbem-2264	87	21	president	president	NOUN
fbem-2264	87	22	for	for	ADP
fbem-2264	87	23	financial	financial	ADJ
fbem-2264	87	24	management	management	NOUN
fbem-2264	87	25	,	,	PUNCT
fbem-2264	87	26	define	define	VERB
fbem-2264	87	27	the	the	DET
fbem-2264	87	28	hierarchical	hierarchical	ADJ
fbem-2264	87	29	responsibility	responsibility	NOUN
fbem-2264	87	30	system	system	NOUN
fbem-2264	87	31	for	for	ADP
fbem-2264	87	32	financial	financial	ADJ
fbem-2264	87	33	management	management	NOUN
fbem-2264	87	34	of	of	ADP
fbem-2264	87	35	responsible	responsible	ADJ
fbem-2264	87	36	persons	person	NOUN
fbem-2264	87	37	at	at	ADP
fbem-2264	87	38	all	all	DET
fbem-2264	87	39	levels	level	NOUN
fbem-2264	87	40	,	,	PUNCT
fbem-2264	87	41	establish	establish	VERB
fbem-2264	87	42	an	an	DET
fbem-2264	87	43	internal	internal	ADJ
fbem-2264	87	44	incentive	incentive	NOUN
fbem-2264	87	45	mechanism	mechanism	NOUN
fbem-2264	87	46	,	,	PUNCT
fbem-2264	87	47	strengthen	strengthen	VERB
fbem-2264	87	48	the	the	DET
fbem-2264	87	49	construction	construction	NOUN
fbem-2264	87	50	of	of	ADP
fbem-2264	87	51	professional	professional	ADJ
fbem-2264	87	52	teams	team	NOUN
fbem-2264	87	53	integrating	integrate	VERB
fbem-2264	87	54	industry	industry	NOUN
fbem-2264	87	55	and	and	CCONJ
fbem-2264	87	56	finance	finance	NOUN
fbem-2264	87	57	,	,	PUNCT
fbem-2264	87	58	and	and	CCONJ
fbem-2264	87	59	continue	continue	VERB
fbem-2264	87	60	to	to	PART
fbem-2264	87	61	improve	improve	VERB
fbem-2264	87	62	the	the	DET
fbem-2264	87	63	construction	construction	NOUN
fbem-2264	87	64	of	of	ADP
fbem-2264	87	65	financial	financial	ADJ
fbem-2264	87	66	governance	governance	NOUN
fbem-2264	87	67	enforcement	enforcement	NOUN
fbem-2264	87	68	agencies	agency	NOUN
fbem-2264	87	69	.	.	PUNCT
fbem-2264	88	1	first	first	ADV
fbem-2264	88	2	,	,	PUNCT
fbem-2264	88	3	implement	implement	VERB
fbem-2264	88	4	the	the	DET
fbem-2264	88	5	headmaster	headmaster	ADJ
fbem-2264	88	6	responsibility	responsibility	NOUN
fbem-2264	88	7	system	system	NOUN
fbem-2264	88	8	under	under	ADP
fbem-2264	88	9	the	the	DET
fbem-2264	88	10	leadership	leadership	NOUN
fbem-2264	88	11	of	of	ADP
fbem-2264	88	12	the	the	DET
fbem-2264	88	13	party	party	NOUN
fbem-2264	88	14	committee	committee	NOUN
fbem-2264	88	15	.	.	PUNCT
fbem-2264	89	1	as	as	ADP
fbem-2264	89	2	the	the	DET
fbem-2264	89	3	school	school	NOUN
fbem-2264	89	4	legal	legal	ADJ
fbem-2264	89	5	person	person	NOUN
fbem-2264	89	6	,	,	PUNCT
fbem-2264	89	7	the	the	DET
fbem-2264	89	8	headmaster	headmaster	NOUN
fbem-2264	89	9	is	be	AUX
fbem-2264	89	10	fully	fully	ADV
fbem-2264	89	11	responsible	responsible	ADJ
fbem-2264	89	12	for	for	ADP
fbem-2264	89	13	financial	financial	ADJ
fbem-2264	89	14	management	management	NOUN
fbem-2264	89	15	,	,	PUNCT
fbem-2264	89	16	organizing	organize	VERB
fbem-2264	89	17	and	and	CCONJ
fbem-2264	89	18	implementing	implement	VERB
fbem-2264	89	19	major	major	ADJ
fbem-2264	89	20	financial	financial	ADJ
fbem-2264	89	21	decision	decision	NOUN
fbem-2264	89	22	-	-	PUNCT
fbem-2264	89	23	making	make	VERB
fbem-2264	89	24	matters	matter	NOUN
fbem-2264	89	25	,	,	PUNCT
fbem-2264	89	26	strengthening	strengthen	VERB
fbem-2264	89	27	the	the	DET
fbem-2264	89	28	management	management	NOUN
fbem-2264	89	29	of	of	ADP
fbem-2264	89	30	state	state	NOUN
fbem-2264	89	31	-	-	PUNCT
fbem-2264	89	32	owned	own	VERB
fbem-2264	89	33	assets	asset	NOUN
fbem-2264	89	34	,	,	PUNCT
fbem-2264	89	35	strengthening	strengthen	VERB
fbem-2264	89	36	internal	internal	ADJ
fbem-2264	89	37	audit	audit	NOUN
fbem-2264	89	38	supervision	supervision	NOUN
fbem-2264	89	39	and	and	CCONJ
fbem-2264	89	40	information	information	NOUN
fbem-2264	89	41	disclosure	disclosure	NOUN
fbem-2264	89	42	,	,	PUNCT
fbem-2264	89	43	reporting	report	VERB
fbem-2264	89	44	the	the	DET
fbem-2264	89	45	implementation	implementation	NOUN
fbem-2264	89	46	of	of	ADP
fbem-2264	89	47	major	major	ADJ
fbem-2264	89	48	financial	financial	ADJ
fbem-2264	89	49	decisions	decision	NOUN
fbem-2264	89	50	to	to	ADP
fbem-2264	89	51	the	the	DET
fbem-2264	89	52	party	party	NOUN
fbem-2264	89	53	committee	committee	NOUN
fbem-2264	89	54	,	,	PUNCT
fbem-2264	89	55	and	and	CCONJ
fbem-2264	89	56	reporting	report	VERB
fbem-2264	89	57	financial	financial	ADJ
fbem-2264	89	58	reports	report	NOUN
fbem-2264	89	59	to	to	ADP
fbem-2264	89	60	the	the	DET
fbem-2264	89	61	school	school	NOUN
fbem-2264	89	62	staff	staff	NOUN
fbem-2264	89	63	representatives	representative	NOUN
fbem-2264	89	64	.	.	PUNCT
fbem-2264	90	1	the	the	DET
fbem-2264	90	2	second	second	NOUN
fbem-2264	90	3	is	be	AUX
fbem-2264	90	4	to	to	PART
fbem-2264	90	5	set	set	VERB
fbem-2264	90	6	up	up	ADP
fbem-2264	90	7	the	the	DET
fbem-2264	90	8	post	post	NOUN
fbem-2264	90	9	of	of	ADP
fbem-2264	90	10	chief	chief	ADJ
fbem-2264	90	11	accountant	accountant	NOUN
fbem-2264	90	12	,	,	PUNCT
fbem-2264	90	13	organize	organize	VERB
fbem-2264	90	14	and	and	CCONJ
fbem-2264	90	15	implement	implement	VERB
fbem-2264	90	16	the	the	DET
fbem-2264	90	17	financial	financial	ADJ
fbem-2264	90	18	management	management	NOUN
fbem-2264	90	19	,	,	PUNCT
fbem-2264	90	20	cost	cost	NOUN
fbem-2264	90	21	management	management	NOUN
fbem-2264	90	22	,	,	PUNCT
fbem-2264	90	23	budget	budget	NOUN
fbem-2264	90	24	management	management	NOUN
fbem-2264	90	25	,	,	PUNCT
fbem-2264	90	26	accounting	accounting	NOUN
fbem-2264	90	27	and	and	CCONJ
fbem-2264	90	28	accounting	accounting	NOUN
fbem-2264	90	29	supervision	supervision	NOUN
fbem-2264	90	30	of	of	ADP
fbem-2264	90	31	the	the	DET
fbem-2264	90	32	school	school	NOUN
fbem-2264	90	33	under	under	ADP
fbem-2264	90	34	the	the	DET
fbem-2264	90	35	leadership	leadership	NOUN
fbem-2264	90	36	of	of	ADP
fbem-2264	90	37	the	the	DET
fbem-2264	90	38	president	president	NOUN
fbem-2264	90	39	,	,	PUNCT
fbem-2264	90	40	and	and	CCONJ
fbem-2264	90	41	participate	participate	VERB
fbem-2264	90	42	in	in	ADP
fbem-2264	90	43	the	the	DET
fbem-2264	90	44	analysis	analysis	NOUN
fbem-2264	90	45	and	and	CCONJ
fbem-2264	90	46	decision	decision	NOUN
fbem-2264	90	47	-	-	PUNCT
fbem-2264	90	48	making	making	NOUN
fbem-2264	90	49	of	of	ADP
fbem-2264	90	50	important	important	ADJ
fbem-2264	90	51	economic	economic	ADJ
fbem-2264	90	52	issues	issue	NOUN
fbem-2264	90	53	of	of	ADP
fbem-2264	90	54	the	the	DET
fbem-2264	90	55	school	school	NOUN
fbem-2264	90	56	.	.	PUNCT
fbem-2264	91	1	implement	implement	VERB
fbem-2264	91	2	relevant	relevant	ADJ
fbem-2264	91	3	national	national	ADJ
fbem-2264	91	4	financial	financial	ADJ
fbem-2264	91	5	laws	law	NOUN
fbem-2264	91	6	and	and	CCONJ
fbem-2264	91	7	regulations	regulation	NOUN
fbem-2264	91	8	,	,	PUNCT
fbem-2264	91	9	improve	improve	VERB
fbem-2264	91	10	the	the	DET
fbem-2264	91	11	financial	financial	ADJ
fbem-2264	91	12	system	system	NOUN
fbem-2264	91	13	construction	construction	NOUN
fbem-2264	91	14	,	,	PUNCT
fbem-2264	91	15	prevent	prevent	VERB
fbem-2264	91	16	financial	financial	ADJ
fbem-2264	91	17	risks	risk	NOUN
fbem-2264	91	18	,	,	PUNCT
fbem-2264	91	19	and	and	CCONJ
fbem-2264	91	20	improve	improve	VERB
fbem-2264	91	21	the	the	DET
fbem-2264	91	22	financial	financial	ADJ
fbem-2264	91	23	security	security	NOUN
fbem-2264	91	24	capability	capability	NOUN
fbem-2264	91	25	.	.	PUNCT
fbem-2264	92	1	third	third	ADJ
fbem-2264	92	2	,	,	PUNCT
fbem-2264	92	3	for	for	ADP
fbem-2264	92	4	schools	school	NOUN
fbem-2264	92	5	without	without	ADP
fbem-2264	92	6	the	the	DET
fbem-2264	92	7	post	post	NOUN
fbem-2264	92	8	of	of	ADP
fbem-2264	92	9	chief	chief	ADJ
fbem-2264	92	10	accountant	accountant	NOUN
fbem-2264	92	11	,	,	PUNCT
fbem-2264	92	12	the	the	DET
fbem-2264	92	13	leaders	leader	NOUN
fbem-2264	92	14	in	in	ADP
fbem-2264	92	15	charge	charge	NOUN
fbem-2264	92	16	of	of	ADP
fbem-2264	92	17	finance	finance	NOUN
fbem-2264	92	18	should	should	AUX
fbem-2264	92	19	assist	assist	VERB
fbem-2264	92	20	the	the	DET
fbem-2264	92	21	principal	principal	NOUN
fbem-2264	92	22	in	in	ADP
fbem-2264	92	23	handling	handle	VERB
fbem-2264	92	24	the	the	DET
fbem-2264	92	25	daily	daily	ADJ
fbem-2264	92	26	financial	financial	ADJ
fbem-2264	92	27	business	business	NOUN
fbem-2264	92	28	of	of	ADP
fbem-2264	92	29	the	the	DET
fbem-2264	92	30	school	school	NOUN
fbem-2264	92	31	,	,	PUNCT
fbem-2264	92	32	represent	represent	VERB
fbem-2264	92	33	the	the	DET
fbem-2264	92	34	principal	principal	NOUN
fbem-2264	92	35	externally	externally	ADV
fbem-2264	92	36	to	to	PART
fbem-2264	92	37	expand	expand	VERB
fbem-2264	92	38	financing	financing	NOUN
fbem-2264	92	39	channels	channel	NOUN
fbem-2264	92	40	,	,	PUNCT
fbem-2264	92	41	tap	tap	VERB
fbem-2264	92	42	the	the	DET
fbem-2264	92	43	potential	potential	NOUN
fbem-2264	92	44	of	of	ADP
fbem-2264	92	45	capital	capital	NOUN
fbem-2264	92	46	operation	operation	NOUN
fbem-2264	92	47	,	,	PUNCT
fbem-2264	92	48	do	do	VERB
fbem-2264	92	49	a	a	DET
fbem-2264	92	50	good	good	ADJ
fbem-2264	92	51	job	job	NOUN
fbem-2264	92	52	in	in	ADP
fbem-2264	92	53	external	external	ADJ
fbem-2264	92	54	audit	audit	NOUN
fbem-2264	92	55	and	and	CCONJ
fbem-2264	92	56	inspection	inspection	NOUN
fbem-2264	92	57	,	,	PUNCT
fbem-2264	92	58	and	and	CCONJ
fbem-2264	92	59	connect	connect	VERB
fbem-2264	92	60	with	with	ADP
fbem-2264	92	61	banks	bank	NOUN
fbem-2264	92	62	,	,	PUNCT
fbem-2264	92	63	tax	tax	NOUN
fbem-2264	92	64	authorities	authority	NOUN
fbem-2264	92	65	and	and	CCONJ
fbem-2264	92	66	other	other	ADJ
fbem-2264	92	67	external	external	ADJ
fbem-2264	92	68	businesses	business	NOUN
fbem-2264	92	69	;	;	PUNCT
fbem-2264	92	70	we	we	PRON
fbem-2264	92	71	will	will	AUX
fbem-2264	92	72	strengthen	strengthen	VERB
fbem-2264	92	73	the	the	DET
fbem-2264	92	74	overall	overall	ADJ
fbem-2264	92	75	planning	planning	NOUN
fbem-2264	92	76	of	of	ADP
fbem-2264	92	77	funds	fund	NOUN
fbem-2264	92	78	,	,	PUNCT
fbem-2264	92	79	optimize	optimize	VERB
fbem-2264	92	80	the	the	DET
fbem-2264	92	81	allocation	allocation	NOUN
fbem-2264	92	82	of	of	ADP
fbem-2264	92	83	resources	resource	NOUN
fbem-2264	92	84	,	,	PUNCT
fbem-2264	92	85	strengthen	strengthen	VERB
fbem-2264	92	86	the	the	DET
fbem-2264	92	87	dynamic	dynamic	ADJ
fbem-2264	92	88	monitoring	monitoring	NOUN
fbem-2264	92	89	of	of	ADP
fbem-2264	92	90	budget	budget	NOUN
fbem-2264	92	91	implementation	implementation	NOUN
fbem-2264	92	92	,	,	PUNCT
fbem-2264	92	93	strictly	strictly	ADV
fbem-2264	92	94	control	control	NOUN
fbem-2264	92	95	expenditure	expenditure	NOUN
fbem-2264	92	96	,	,	PUNCT
fbem-2264	92	97	improve	improve	VERB
fbem-2264	92	98	the	the	DET
fbem-2264	92	99	quality	quality	NOUN
fbem-2264	92	100	of	of	ADP
fbem-2264	92	101	accounting	accounting	NOUN
fbem-2264	92	102	,	,	PUNCT
fbem-2264	92	103	prevent	prevent	NOUN
fbem-2264	92	104	and	and	CCONJ
fbem-2264	92	105	control	control	NOUN
fbem-2264	92	106	fund	fund	NOUN
fbem-2264	92	107	risks	risk	NOUN
fbem-2264	92	108	,	,	PUNCT
fbem-2264	92	109	comprehensively	comprehensively	ADV
fbem-2264	92	110	carry	carry	VERB
fbem-2264	92	111	out	out	ADP
fbem-2264	92	112	the	the	DET
fbem-2264	92	113	reform	reform	NOUN
fbem-2264	92	114	of	of	ADP
fbem-2264	92	115	budget	budget	NOUN
fbem-2264	92	116	performance	performance	NOUN
fbem-2264	92	117	management	management	NOUN
fbem-2264	92	118	,	,	PUNCT
fbem-2264	92	119	improve	improve	VERB
fbem-2264	92	120	performance	performance	NOUN
fbem-2264	92	121	indicators	indicator	NOUN
fbem-2264	92	122	,	,	PUNCT
fbem-2264	92	123	improve	improve	VERB
fbem-2264	92	124	the	the	DET
fbem-2264	92	125	efficiency	efficiency	NOUN
fbem-2264	92	126	of	of	ADP
fbem-2264	92	127	fund	fund	NOUN
fbem-2264	92	128	use	use	NOUN
fbem-2264	92	129	,	,	PUNCT
fbem-2264	92	130	and	and	CCONJ
fbem-2264	92	131	ensure	ensure	VERB
fbem-2264	92	132	the	the	DET
fbem-2264	92	133	healthy	healthy	ADJ
fbem-2264	92	134	and	and	CCONJ
fbem-2264	92	135	orderly	orderly	ADJ
fbem-2264	92	136	development	development	NOUN
fbem-2264	92	137	of	of	ADP
fbem-2264	92	138	financial	financial	ADJ
fbem-2264	92	139	work	work	NOUN
fbem-2264	92	140	in	in	ADP
fbem-2264	92	141	the	the	DET
fbem-2264	92	142	school	school	NOUN
fbem-2264	92	143	.	.	PUNCT
fbem-2264	93	1	the	the	DET
fbem-2264	93	2	fourth	fourth	ADJ
fbem-2264	93	3	is	be	AUX
fbem-2264	93	4	to	to	PART
fbem-2264	93	5	establish	establish	VERB
fbem-2264	93	6	a	a	DET
fbem-2264	93	7	professional	professional	ADJ
fbem-2264	93	8	financial	financial	ADJ
fbem-2264	93	9	management	management	NOUN
fbem-2264	93	10	organization	organization	NOUN
fbem-2264	93	11	.	.	PUNCT
fbem-2264	94	1	as	as	ADP
fbem-2264	94	2	the	the	DET
fbem-2264	94	3	only	only	ADJ
fbem-2264	94	4	first	first	ADJ
fbem-2264	94	5	level	level	NOUN
fbem-2264	94	6	financial	financial	ADJ
fbem-2264	94	7	executive	executive	ADJ
fbem-2264	94	8	organization	organization	NOUN
fbem-2264	94	9	of	of	ADP
fbem-2264	94	10	the	the	DET
fbem-2264	94	11	school	school	NOUN
fbem-2264	94	12	,	,	PUNCT
fbem-2264	94	13	the	the	DET
fbem-2264	94	14	financial	financial	ADJ
fbem-2264	94	15	department	department	PROPN
fbem-2264	94	16	directly	directly	ADV
fbem-2264	94	17	participates	participate	VERB
fbem-2264	94	18	in	in	ADP
fbem-2264	94	19	the	the	DET
fbem-2264	94	20	discussion	discussion	NOUN
fbem-2264	94	21	of	of	ADP
fbem-2264	94	22	financial	financial	ADJ
fbem-2264	94	23	decisionmaking	decisionmaking	NOUN
fbem-2264	94	24	and	and	CCONJ
fbem-2264	94	25	the	the	DET
fbem-2264	94	26	comprehensive	comprehensive	ADJ
fbem-2264	94	27	management	management	NOUN
fbem-2264	94	28	,	,	PUNCT
fbem-2264	94	29	accounting	accounting	NOUN
fbem-2264	94	30	and	and	CCONJ
fbem-2264	94	31	supervision	supervision	NOUN
fbem-2264	94	32	of	of	ADP
fbem-2264	94	33	economic	economic	ADJ
fbem-2264	94	34	activities	activity	NOUN
fbem-2264	94	35	of	of	ADP
fbem-2264	94	36	the	the	DET
fbem-2264	94	37	school	school	NOUN
fbem-2264	94	38	.	.	PUNCT
fbem-2264	95	1	fifthly	fifthly	ADV
fbem-2264	95	2	,	,	PUNCT
fbem-2264	95	3	the	the	DET
fbem-2264	95	4	financial	financial	ADJ
fbem-2264	95	5	director	director	NOUN
fbem-2264	95	6	of	of	ADP
fbem-2264	95	7	colleges	college	NOUN
fbem-2264	95	8	and	and	CCONJ
fbem-2264	95	9	universities	university	NOUN
fbem-2264	95	10	should	should	AUX
fbem-2264	95	11	be	be	AUX
fbem-2264	95	12	a	a	DET
fbem-2264	95	13	manager	manager	NOUN
fbem-2264	95	14	with	with	ADP
fbem-2264	95	15	high	high	ADJ
fbem-2264	95	16	financial	financial	ADJ
fbem-2264	95	17	professional	professional	ADJ
fbem-2264	95	18	and	and	CCONJ
fbem-2264	95	19	technical	technical	ADJ
fbem-2264	95	20	level	level	NOUN
fbem-2264	95	21	,	,	PUNCT
fbem-2264	95	22	who	who	PRON
fbem-2264	95	23	is	be	AUX
fbem-2264	95	24	the	the	DET
fbem-2264	95	25	direct	direct	ADJ
fbem-2264	95	26	manager	manager	NOUN
fbem-2264	95	27	and	and	CCONJ
fbem-2264	95	28	executor	executor	NOUN
fbem-2264	95	29	of	of	ADP
fbem-2264	95	30	the	the	DET
fbem-2264	95	31	financial	financial	ADJ
fbem-2264	95	32	work	work	NOUN
fbem-2264	95	33	of	of	ADP
fbem-2264	95	34	the	the	DET
fbem-2264	95	35	school	school	NOUN
fbem-2264	95	36	.	.	PUNCT
fbem-2264	96	1	he	he	PRON
fbem-2264	96	2	should	should	AUX
fbem-2264	96	3	fully	fully	ADV
fbem-2264	96	4	master	master	VERB
fbem-2264	96	5	the	the	DET
fbem-2264	96	6	relevant	relevant	ADJ
fbem-2264	96	7	national	national	ADJ
fbem-2264	96	8	financial	financial	ADJ
fbem-2264	96	9	laws	law	NOUN
fbem-2264	96	10	,	,	PUNCT
fbem-2264	96	11	regulations	regulation	NOUN
fbem-2264	96	12	,	,	PUNCT
fbem-2264	96	13	policies	policy	NOUN
fbem-2264	96	14	and	and	CCONJ
fbem-2264	96	15	systems	system	NOUN
fbem-2264	96	16	,	,	PUNCT
fbem-2264	96	17	ensure	ensure	VERB
fbem-2264	96	18	that	that	SCONJ
fbem-2264	96	19	the	the	DET
fbem-2264	96	20	financial	financial	ADJ
fbem-2264	96	21	management	management	NOUN
fbem-2264	96	22	is	be	AUX
fbem-2264	96	23	compliant	compliant	ADJ
fbem-2264	96	24	and	and	CCONJ
fbem-2264	96	25	efficient	efficient	ADJ
fbem-2264	96	26	,	,	PUNCT
fbem-2264	96	27	and	and	CCONJ
fbem-2264	96	28	have	have	VERB
fbem-2264	96	29	strong	strong	ADJ
fbem-2264	96	30	business	business	NOUN
fbem-2264	96	31	and	and	CCONJ
fbem-2264	96	32	organizational	organizational	ADJ
fbem-2264	96	33	coordination	coordination	NOUN
fbem-2264	96	34	capabilities	capability	NOUN
fbem-2264	96	35	.	.	PUNCT
fbem-2264	97	1	the	the	DET
fbem-2264	97	2	main	main	ADJ
fbem-2264	97	3	responsibilities	responsibility	NOUN
fbem-2264	97	4	of	of	ADP
fbem-2264	97	5	the	the	DET
fbem-2264	97	6	person	person	NOUN
fbem-2264	97	7	in	in	ADP
fbem-2264	97	8	charge	charge	NOUN
fbem-2264	97	9	of	of	ADP
fbem-2264	97	10	the	the	DET
fbem-2264	97	11	financial	financial	ADJ
fbem-2264	97	12	department	department	NOUN
fbem-2264	97	13	are	be	AUX
fbem-2264	97	14	to	to	PART
fbem-2264	97	15	take	take	VERB
fbem-2264	97	16	multiple	multiple	ADJ
fbem-2264	97	17	measures	measure	NOUN
fbem-2264	97	18	to	to	PART
fbem-2264	97	19	"	"	PUNCT
fbem-2264	97	20	increase	increase	VERB
fbem-2264	97	21	income	income	NOUN
fbem-2264	97	22	and	and	CCONJ
fbem-2264	97	23	reduce	reduce	VERB
fbem-2264	97	24	expenditure	expenditure	NOUN
fbem-2264	97	25	"	"	PUNCT
fbem-2264	97	26	,	,	PUNCT
fbem-2264	97	27	manage	manage	VERB
fbem-2264	97	28	budget	budget	NOUN
fbem-2264	97	29	and	and	CCONJ
fbem-2264	97	30	final	final	ADJ
fbem-2264	97	31	accounts	account	NOUN
fbem-2264	97	32	as	as	ADP
fbem-2264	97	33	a	a	DET
fbem-2264	97	34	whole	whole	NOUN
fbem-2264	97	35	,	,	PUNCT
fbem-2264	97	36	build	build	VERB
fbem-2264	97	37	financial	financial	ADJ
fbem-2264	97	38	informatization	informatization	NOUN
fbem-2264	97	39	,	,	PUNCT
fbem-2264	97	40	cultivate	cultivate	VERB
fbem-2264	97	41	financial	financial	ADJ
fbem-2264	97	42	talents	talent	NOUN
fbem-2264	97	43	,	,	PUNCT
fbem-2264	97	44	collect	collect	VERB
fbem-2264	97	45	taxes	taxis	NOUN
fbem-2264	97	46	and	and	CCONJ
fbem-2264	97	47	fees	fee	NOUN
fbem-2264	97	48	,	,	PUNCT
fbem-2264	97	49	and	and	CCONJ
fbem-2264	97	50	conduct	conduct	VERB
fbem-2264	97	51	accounting	accounting	NOUN
fbem-2264	97	52	to	to	PART
fbem-2264	97	53	ensure	ensure	VERB
fbem-2264	97	54	the	the	DET
fbem-2264	97	55	smooth	smooth	ADJ
fbem-2264	97	56	operation	operation	NOUN
fbem-2264	97	57	of	of	ADP
fbem-2264	97	58	the	the	DET
fbem-2264	97	59	school	school	NOUN
fbem-2264	97	60	's	's	PART
fbem-2264	97	61	financial	financial	ADJ
fbem-2264	97	62	work	work	NOUN
fbem-2264	97	63	.	.	PUNCT
fbem-2264	98	1	sixthly	sixthly	ADV
fbem-2264	98	2	,	,	PUNCT
fbem-2264	98	3	the	the	DET
fbem-2264	98	4	school	school	NOUN
fbem-2264	98	5	builds	build	VERB
fbem-2264	98	6	a	a	DET
fbem-2264	98	7	multi	multi	ADJ
fbem-2264	98	8	-	-	ADJ
fbem-2264	98	9	level	level	ADJ
fbem-2264	98	10	economic	economic	ADJ
fbem-2264	98	11	responsibility	responsibility	NOUN
fbem-2264	98	12	system	system	NOUN
fbem-2264	98	13	according	accord	VERB
fbem-2264	98	14	to	to	ADP
fbem-2264	98	15	the	the	DET
fbem-2264	98	16	management	management	NOUN
fbem-2264	98	17	system	system	NOUN
fbem-2264	98	18	level	level	NOUN
fbem-2264	98	19	,	,	PUNCT
fbem-2264	98	20	and	and	CCONJ
fbem-2264	98	21	the	the	DET
fbem-2264	98	22	tasks	task	NOUN
fbem-2264	98	23	and	and	CCONJ
fbem-2264	98	24	responsibilities	responsibility	NOUN
fbem-2264	98	25	involved	involve	VERB
fbem-2264	98	26	in	in	ADP
fbem-2264	98	27	financial	financial	ADJ
fbem-2264	98	28	work	work	NOUN
fbem-2264	98	29	are	be	AUX
fbem-2264	98	30	broken	break	VERB
fbem-2264	98	31	down	down	ADP
fbem-2264	98	32	and	and	CCONJ
fbem-2264	98	33	implemented	implement	VERB
fbem-2264	98	34	to	to	ADP
fbem-2264	98	35	relevant	relevant	ADJ
fbem-2264	98	36	units	unit	NOUN
fbem-2264	98	37	,	,	PUNCT
fbem-2264	98	38	departments	department	NOUN
fbem-2264	98	39	and	and	CCONJ
fbem-2264	98	40	individuals	individual	NOUN
fbem-2264	98	41	.	.	PUNCT
fbem-2264	99	1	from	from	ADP
fbem-2264	99	2	the	the	DET
fbem-2264	99	3	school	school	NOUN
fbem-2264	99	4	principal	principal	NOUN
fbem-2264	99	5	to	to	ADP
fbem-2264	99	6	the	the	DET
fbem-2264	99	7	financial	financial	ADJ
fbem-2264	99	8	personnel	personnel	NOUN
fbem-2264	99	9	at	at	ADP
fbem-2264	99	10	the	the	DET
fbem-2264	99	11	grassroots	grassroots	ADJ
fbem-2264	99	12	level	level	NOUN
fbem-2264	99	13	,	,	PUNCT
fbem-2264	99	14	the	the	DET
fbem-2264	99	15	management	management	NOUN
fbem-2264	99	16	is	be	AUX
fbem-2264	99	17	carried	carry	VERB
fbem-2264	99	18	out	out	ADP
fbem-2264	99	19	from	from	ADP
fbem-2264	99	20	top	top	NOUN
fbem-2264	99	21	to	to	ADP
fbem-2264	99	22	bottom	bottom	NOUN
fbem-2264	99	23	,	,	PUNCT
fbem-2264	99	24	with	with	ADP
fbem-2264	99	25	each	each	DET
fbem-2264	99	26	level	level	NOUN
fbem-2264	99	27	taking	take	VERB
fbem-2264	99	28	on	on	ADP
fbem-2264	99	29	its	its	PRON
fbem-2264	99	30	own	own	ADJ
fbem-2264	99	31	responsibility	responsibility	NOUN
fbem-2264	99	32	,	,	PUNCT
fbem-2264	99	33	and	and	CCONJ
fbem-2264	99	34	every	every	DET
fbem-2264	99	35	economic	economic	ADJ
fbem-2264	99	36	unit	unit	NOUN
fbem-2264	99	37	at	at	ADP
fbem-2264	99	38	the	the	DET
fbem-2264	99	39	grassroots	grassroots	ADJ
fbem-2264	99	40	level	level	NOUN
fbem-2264	99	41	implementing	implement	VERB
fbem-2264	99	42	its	its	PRON
fbem-2264	99	43	own	own	ADJ
fbem-2264	99	44	economic	economic	ADJ
fbem-2264	99	45	responsibility	responsibility	NOUN
fbem-2264	99	46	.	.	PUNCT
fbem-2264	100	1	4.3	4.3	NUM
fbem-2264	100	2	.	.	PUNCT
fbem-2264	101	1	the	the	DET
fbem-2264	101	2	financial	financial	ADJ
fbem-2264	101	3	governance	governance	NOUN
fbem-2264	101	4	supervision	supervision	NOUN
fbem-2264	101	5	organization	organization	NOUN
fbem-2264	101	6	is	be	AUX
fbem-2264	101	7	the	the	DET
fbem-2264	101	8	guarantee	guarantee	NOUN
fbem-2264	101	9	,	,	PUNCT
fbem-2264	101	10	focusing	focus	VERB
fbem-2264	101	11	on	on	ADP
fbem-2264	101	12	dynamic	dynamic	ADJ
fbem-2264	101	13	monitoring	monitoring	NOUN
fbem-2264	101	14	financial	financial	ADJ
fbem-2264	101	15	supervision	supervision	NOUN
fbem-2264	101	16	is	be	AUX
fbem-2264	101	17	an	an	DET
fbem-2264	101	18	important	important	ADJ
fbem-2264	101	19	link	link	NOUN
fbem-2264	101	20	in	in	ADP
fbem-2264	101	21	the	the	DET
fbem-2264	101	22	financial	financial	ADJ
fbem-2264	101	23	governance	governance	NOUN
fbem-2264	101	24	of	of	ADP
fbem-2264	101	25	colleges	college	NOUN
fbem-2264	101	26	and	and	CCONJ
fbem-2264	101	27	universities	university	NOUN
fbem-2264	101	28	.	.	PUNCT
fbem-2264	102	1	its	its	PRON
fbem-2264	102	2	specific	specific	ADJ
fbem-2264	102	3	content	content	NOUN
fbem-2264	102	4	includes	include	VERB
fbem-2264	102	5	but	but	CCONJ
fbem-2264	102	6	is	be	AUX
fbem-2264	102	7	not	not	PART
fbem-2264	102	8	limited	limit	VERB
fbem-2264	102	9	to	to	ADP
fbem-2264	102	10	budget	budget	NOUN
fbem-2264	102	11	preparation	preparation	NOUN
fbem-2264	102	12	,	,	PUNCT
fbem-2264	102	13	budget	budget	NOUN
fbem-2264	102	14	implementation	implementation	NOUN
fbem-2264	102	15	,	,	PUNCT
fbem-2264	102	16	review	review	NOUN
fbem-2264	102	17	of	of	ADP
fbem-2264	102	18	financial	financial	ADJ
fbem-2264	102	19	reports	report	NOUN
fbem-2264	102	20	,	,	PUNCT
fbem-2264	102	21	review	review	NOUN
fbem-2264	102	22	of	of	ADP
fbem-2264	102	23	capital	capital	NOUN
fbem-2264	102	24	receipts	receipt	NOUN
fbem-2264	102	25	and	and	CCONJ
fbem-2264	102	26	expenditures	expenditure	NOUN
fbem-2264	102	27	,	,	PUNCT
fbem-2264	102	28	and	and	CCONJ
fbem-2264	102	29	review	review	NOUN
fbem-2264	102	30	of	of	ADP
fbem-2264	102	31	asset	asset	NOUN
fbem-2264	102	32	management	management	NOUN
fbem-2264	102	33	.	.	PUNCT
fbem-2264	103	1	emphasis	emphasis	NOUN
fbem-2264	103	2	is	be	AUX
fbem-2264	103	3	placed	place	VERB
fbem-2264	103	4	on	on	ADP
fbem-2264	103	5	the	the	DET
fbem-2264	103	6	internal	internal	ADJ
fbem-2264	103	7	and	and	CCONJ
fbem-2264	103	8	external	external	ADJ
fbem-2264	103	9	audit	audit	NOUN
fbem-2264	103	10	of	of	ADP
fbem-2264	103	11	financial	financial	ADJ
fbem-2264	103	12	supervision	supervision	NOUN
fbem-2264	103	13	in	in	ADP
fbem-2264	103	14	colleges	college	NOUN
fbem-2264	103	15	and	and	CCONJ
fbem-2264	103	16	universities	university	NOUN
fbem-2264	103	17	to	to	PART
fbem-2264	103	18	review	review	VERB
fbem-2264	103	19	and	and	CCONJ
fbem-2264	103	20	supervise	supervise	VERB
fbem-2264	103	21	violations	violation	NOUN
fbem-2264	103	22	,	,	PUNCT
fbem-2264	103	23	establish	establish	VERB
fbem-2264	103	24	and	and	CCONJ
fbem-2264	103	25	improve	improve	VERB
fbem-2264	103	26	the	the	DET
fbem-2264	103	27	financial	financial	ADJ
fbem-2264	103	28	governance	governance	NOUN
fbem-2264	103	29	system	system	NOUN
fbem-2264	103	30	of	of	ADP
fbem-2264	103	31	colleges	college	NOUN
fbem-2264	103	32	and	and	CCONJ
fbem-2264	103	33	universities	university	NOUN
fbem-2264	103	34	with	with	ADP
fbem-2264	103	35	financial	financial	ADJ
fbem-2264	103	36	supervision	supervision	NOUN
fbem-2264	103	37	as	as	ADP
fbem-2264	103	38	the	the	DET
fbem-2264	103	39	core	core	NOUN
fbem-2264	103	40	,	,	PUNCT
fbem-2264	103	41	and	and	CCONJ
fbem-2264	103	42	build	build	VERB
fbem-2264	103	43	a	a	DET
fbem-2264	103	44	coordinated	coordinated	ADJ
fbem-2264	103	45	governance	governance	NOUN
fbem-2264	103	46	framework	framework	NOUN
fbem-2264	103	47	for	for	ADP
fbem-2264	103	48	internal	internal	ADJ
fbem-2264	103	49	and	and	CCONJ
fbem-2264	103	50	external	external	ADJ
fbem-2264	103	51	supervision	supervision	NOUN
fbem-2264	103	52	of	of	ADP
fbem-2264	103	53	colleges	college	NOUN
fbem-2264	103	54	and	and	CCONJ
fbem-2264	103	55	universities	university	NOUN
fbem-2264	103	56	,	,	PUNCT
fbem-2264	103	57	to	to	PART
fbem-2264	103	58	supervise	supervise	VERB
fbem-2264	103	59	and	and	CCONJ
fbem-2264	103	60	balance	balance	VERB
fbem-2264	103	61	the	the	DET
fbem-2264	103	62	financial	financial	ADJ
fbem-2264	103	63	decision	decision	NOUN
fbem-2264	103	64	-	-	PUNCT
fbem-2264	103	65	making	make	VERB
fbem-2264	103	66	power	power	NOUN
fbem-2264	103	67	and	and	CCONJ
fbem-2264	103	68	execution	execution	NOUN
fbem-2264	103	69	power	power	NOUN
fbem-2264	103	70	,	,	PUNCT
fbem-2264	103	71	and	and	CCONJ
fbem-2264	103	72	optimize	optimize	VERB
fbem-2264	103	73	the	the	DET
fbem-2264	103	74	financial	financial	ADJ
fbem-2264	103	75	governance	governance	NOUN
fbem-2264	103	76	structure	structure	NOUN
fbem-2264	103	77	of	of	ADP
fbem-2264	103	78	the	the	DET
fbem-2264	103	79	school	school	NOUN
fbem-2264	103	80	.	.	PUNCT
fbem-2264	104	1	the	the	DET
fbem-2264	104	2	main	main	ADJ
fbem-2264	104	3	body	body	NOUN
fbem-2264	104	4	of	of	ADP
fbem-2264	104	5	internal	internal	ADJ
fbem-2264	104	6	financial	financial	ADJ
fbem-2264	104	7	supervision	supervision	NOUN
fbem-2264	104	8	is	be	AUX
fbem-2264	104	9	the	the	DET
fbem-2264	104	10	relevant	relevant	ADJ
fbem-2264	104	11	departments	department	NOUN
fbem-2264	104	12	dominated	dominate	VERB
fbem-2264	104	13	by	by	ADP
fbem-2264	104	14	the	the	DET
fbem-2264	104	15	school	school	NOUN
fbem-2264	104	16	's	's	PART
fbem-2264	104	17	audit	audit	NOUN
fbem-2264	104	18	and	and	CCONJ
fbem-2264	104	19	supervision	supervision	NOUN
fbem-2264	104	20	departments	department	NOUN
fbem-2264	104	21	,	,	PUNCT
fbem-2264	104	22	as	as	ADV
fbem-2264	104	23	well	well	ADV
fbem-2264	104	24	as	as	ADP
fbem-2264	104	25	the	the	DET
fbem-2264	104	26	special	special	ADJ
fbem-2264	104	27	committees	committee	NOUN
fbem-2264	104	28	set	set	VERB
fbem-2264	104	29	69	69	NUM
fbem-2264	104	30	up	up	ADP
fbem-2264	104	31	by	by	ADP
fbem-2264	104	32	colleges	college	NOUN
fbem-2264	104	33	and	and	CCONJ
fbem-2264	104	34	universities	university	NOUN
fbem-2264	104	35	,	,	PUNCT
fbem-2264	104	36	including	include	VERB
fbem-2264	104	37	the	the	DET
fbem-2264	104	38	audit	audit	NOUN
fbem-2264	104	39	committee	committee	NOUN
fbem-2264	104	40	,	,	PUNCT
fbem-2264	104	41	the	the	DET
fbem-2264	104	42	budget	budget	NOUN
fbem-2264	104	43	committee	committee	NOUN
fbem-2264	104	44	,	,	PUNCT
fbem-2264	104	45	the	the	DET
fbem-2264	104	46	internal	internal	PROPN
fbem-2264	104	47	control	control	PROPN
fbem-2264	104	48	committee	committee	PROPN
fbem-2264	104	49	,	,	PUNCT
fbem-2264	104	50	the	the	DET
fbem-2264	104	51	teachers	teacher	NOUN
fbem-2264	104	52	'	'	PART
fbem-2264	104	53	congress	congress	PROPN
fbem-2264	104	54	,	,	PUNCT
fbem-2264	104	55	etc	etc	X
fbem-2264	104	56	.	.	X
fbem-2264	104	57	,	,	PUNCT
fbem-2264	104	58	which	which	PRON
fbem-2264	104	59	represent	represent	VERB
fbem-2264	104	60	the	the	DET
fbem-2264	104	61	rights	right	NOUN
fbem-2264	104	62	of	of	ADP
fbem-2264	104	63	teachers	teacher	NOUN
fbem-2264	104	64	,	,	PUNCT
fbem-2264	104	65	faculty	faculty	NOUN
fbem-2264	104	66	and	and	CCONJ
fbem-2264	104	67	students	student	NOUN
fbem-2264	104	68	in	in	ADP
fbem-2264	104	69	different	different	ADJ
fbem-2264	104	70	interest	interest	NOUN
fbem-2264	104	71	groups	group	NOUN
fbem-2264	104	72	of	of	ADP
fbem-2264	104	73	the	the	DET
fbem-2264	104	74	school	school	NOUN
fbem-2264	104	75	,	,	PUNCT
fbem-2264	104	76	play	play	VERB
fbem-2264	104	77	the	the	DET
fbem-2264	104	78	supervisory	supervisory	ADJ
fbem-2264	104	79	role	role	NOUN
fbem-2264	104	80	of	of	ADP
fbem-2264	104	81	different	different	ADJ
fbem-2264	104	82	interest	interest	NOUN
fbem-2264	104	83	groups	group	NOUN
fbem-2264	104	84	,	,	PUNCT
fbem-2264	104	85	and	and	CCONJ
fbem-2264	104	86	make	make	VERB
fbem-2264	104	87	financial	financial	ADJ
fbem-2264	104	88	supervision	supervision	NOUN
fbem-2264	104	89	more	more	ADV
fbem-2264	104	90	effective	effective	ADJ
fbem-2264	104	91	and	and	CCONJ
fbem-2264	104	92	independent	independent	ADJ
fbem-2264	104	93	.	.	PUNCT
fbem-2264	105	1	the	the	DET
fbem-2264	105	2	audit	audit	NOUN
fbem-2264	105	3	department	department	NOUN
fbem-2264	105	4	brings	bring	VERB
fbem-2264	105	5	all	all	DET
fbem-2264	105	6	economic	economic	ADJ
fbem-2264	105	7	activities	activity	NOUN
fbem-2264	105	8	of	of	ADP
fbem-2264	105	9	the	the	DET
fbem-2264	105	10	school	school	NOUN
fbem-2264	105	11	into	into	ADP
fbem-2264	105	12	the	the	DET
fbem-2264	105	13	audit	audit	NOUN
fbem-2264	105	14	scope	scope	NOUN
fbem-2264	105	15	,	,	PUNCT
fbem-2264	105	16	gives	give	VERB
fbem-2264	105	17	play	play	VERB
fbem-2264	105	18	to	to	ADP
fbem-2264	105	19	the	the	DET
fbem-2264	105	20	effective	effective	ADJ
fbem-2264	105	21	financial	financial	ADJ
fbem-2264	105	22	supervision	supervision	NOUN
fbem-2264	105	23	role	role	NOUN
fbem-2264	105	24	of	of	ADP
fbem-2264	105	25	internal	internal	ADJ
fbem-2264	105	26	audit	audit	NOUN
fbem-2264	105	27	,	,	PUNCT
fbem-2264	105	28	and	and	CCONJ
fbem-2264	105	29	supervises	supervise	VERB
fbem-2264	105	30	the	the	DET
fbem-2264	105	31	implementation	implementation	NOUN
fbem-2264	105	32	of	of	ADP
fbem-2264	105	33	financial	financial	ADJ
fbem-2264	105	34	policies	policy	NOUN
fbem-2264	105	35	and	and	CCONJ
fbem-2264	105	36	economic	economic	ADJ
fbem-2264	105	37	decisions	decision	NOUN
fbem-2264	105	38	.	.	PUNCT
fbem-2264	106	1	in	in	ADP
fbem-2264	106	2	particular	particular	ADJ
fbem-2264	106	3	,	,	PUNCT
fbem-2264	106	4	we	we	PRON
fbem-2264	106	5	will	will	AUX
fbem-2264	106	6	focus	focus	VERB
fbem-2264	106	7	on	on	ADP
fbem-2264	106	8	economic	economic	ADJ
fbem-2264	106	9	responsibility	responsibility	NOUN
fbem-2264	106	10	audit	audit	NOUN
fbem-2264	106	11	,	,	PUNCT
fbem-2264	106	12	financial	financial	ADJ
fbem-2264	106	13	budget	budget	NOUN
fbem-2264	106	14	and	and	CCONJ
fbem-2264	106	15	final	final	ADJ
fbem-2264	106	16	accounts	account	NOUN
fbem-2264	106	17	audit	audit	NOUN
fbem-2264	106	18	,	,	PUNCT
fbem-2264	106	19	and	and	CCONJ
fbem-2264	106	20	capital	capital	NOUN
fbem-2264	106	21	construction	construction	NOUN
fbem-2264	106	22	project	project	NOUN
fbem-2264	106	23	audit	audit	NOUN
fbem-2264	106	24	to	to	PART
fbem-2264	106	25	prevent	prevent	VERB
fbem-2264	106	26	and	and	CCONJ
fbem-2264	106	27	stop	stop	VERB
fbem-2264	106	28	violations	violation	NOUN
fbem-2264	106	29	of	of	ADP
fbem-2264	106	30	financial	financial	ADJ
fbem-2264	106	31	laws	law	NOUN
fbem-2264	106	32	and	and	CCONJ
fbem-2264	106	33	regulations	regulation	NOUN
fbem-2264	106	34	.	.	PUNCT
fbem-2264	107	1	figure	figure	NOUN
fbem-2264	107	2	1	1	NUM
fbem-2264	107	3	.	.	PUNCT
fbem-2264	107	4	internal	internal	ADJ
fbem-2264	107	5	governance	governance	NOUN
fbem-2264	107	6	system	system	NOUN
fbem-2264	107	7	of	of	ADP
fbem-2264	107	8	university	university	NOUN
fbem-2264	107	9	finance	finance	NOUN
fbem-2264	107	10	.	.	PUNCT
fbem-2264	108	1	external	external	ADJ
fbem-2264	108	2	financial	financial	ADJ
fbem-2264	108	3	supervision	supervision	NOUN
fbem-2264	108	4	is	be	AUX
fbem-2264	108	5	mainly	mainly	ADV
fbem-2264	108	6	carried	carry	VERB
fbem-2264	108	7	out	out	ADP
fbem-2264	108	8	through	through	ADP
fbem-2264	108	9	the	the	DET
fbem-2264	108	10	special	special	ADJ
fbem-2264	108	11	office	office	NOUN
fbem-2264	108	12	of	of	ADP
fbem-2264	108	13	the	the	DET
fbem-2264	108	14	national	national	ADJ
fbem-2264	108	15	audit	audit	PROPN
fbem-2264	108	16	office	office	NOUN
fbem-2264	108	17	,	,	PUNCT
fbem-2264	108	18	the	the	DET
fbem-2264	108	19	supervision	supervision	NOUN
fbem-2264	108	20	bureau	bureau	PROPN
fbem-2264	108	21	of	of	ADP
fbem-2264	108	22	the	the	DET
fbem-2264	108	23	ministry	ministry	PROPN
fbem-2264	108	24	of	of	ADP
fbem-2264	108	25	finance	finance	PROPN
fbem-2264	108	26	,	,	PUNCT
fbem-2264	108	27	the	the	DET
fbem-2264	108	28	ministry	ministry	PROPN
fbem-2264	108	29	of	of	ADP
fbem-2264	108	30	education	education	PROPN
fbem-2264	108	31	and	and	CCONJ
fbem-2264	108	32	other	other	ADJ
fbem-2264	108	33	national	national	ADJ
fbem-2264	108	34	departments	department	NOUN
fbem-2264	108	35	to	to	PART
fbem-2264	108	36	predict	predict	VERB
fbem-2264	108	37	the	the	DET
fbem-2264	108	38	implementation	implementation	NOUN
fbem-2264	108	39	of	of	ADP
fbem-2264	108	40	the	the	DET
fbem-2264	108	41	major	major	ADJ
fbem-2264	108	42	financial	financial	ADJ
fbem-2264	108	43	policies	policy	NOUN
fbem-2264	108	44	of	of	ADP
fbem-2264	108	45	the	the	DET
fbem-2264	108	46	party	party	NOUN
fbem-2264	108	47	leadership	leadership	NOUN
fbem-2264	108	48	group	group	NOUN
fbem-2264	108	49	of	of	ADP
fbem-2264	108	50	the	the	DET
fbem-2264	108	51	ministry	ministry	PROPN
fbem-2264	108	52	of	of	ADP
fbem-2264	108	53	education	education	PROPN
fbem-2264	108	54	,	,	PUNCT
fbem-2264	108	55	the	the	DET
fbem-2264	108	56	decisionmaking	decisionmaking	NOUN
fbem-2264	108	57	,	,	PUNCT
fbem-2264	108	58	implementation	implementation	NOUN
fbem-2264	108	59	and	and	CCONJ
fbem-2264	108	60	effect	effect	NOUN
fbem-2264	108	61	of	of	ADP
fbem-2264	108	62	major	major	ADJ
fbem-2264	108	63	economic	economic	ADJ
fbem-2264	108	64	matters	matter	NOUN
fbem-2264	108	65	,	,	PUNCT
fbem-2264	108	66	the	the	DET
fbem-2264	108	67	authenticity	authenticity	NOUN
fbem-2264	108	68	,	,	PUNCT
fbem-2264	108	69	legality	legality	NOUN
fbem-2264	108	70	and	and	CCONJ
fbem-2264	108	71	effectiveness	effectiveness	NOUN
fbem-2264	108	72	of	of	ADP
fbem-2264	108	73	budget	budget	NOUN
fbem-2264	108	74	management	management	NOUN
fbem-2264	108	75	and	and	CCONJ
fbem-2264	108	76	financial	financial	ADJ
fbem-2264	108	77	revenue	revenue	NOUN
fbem-2264	108	78	and	and	CCONJ
fbem-2264	108	79	expenditure	expenditure	NOUN
fbem-2264	108	80	,	,	PUNCT
fbem-2264	108	81	the	the	DET
fbem-2264	108	82	management	management	NOUN
fbem-2264	108	83	,	,	PUNCT
fbem-2264	108	84	use	use	NOUN
fbem-2264	108	85	and	and	CCONJ
fbem-2264	108	86	effectiveness	effectiveness	NOUN
fbem-2264	108	87	of	of	ADP
fbem-2264	108	88	state	state	NOUN
fbem-2264	108	89	-	-	PUNCT
fbem-2264	108	90	owned	own	VERB
fbem-2264	108	91	assets	asset	NOUN
fbem-2264	108	92	,	,	PUNCT
fbem-2264	108	93	and	and	CCONJ
fbem-2264	108	94	the	the	DET
fbem-2264	108	95	formulation	formulation	NOUN
fbem-2264	108	96	and	and	CCONJ
fbem-2264	108	97	implementation	implementation	NOUN
fbem-2264	108	98	of	of	ADP
fbem-2264	108	99	the	the	DET
fbem-2264	108	100	financial	financial	ADJ
fbem-2264	108	101	internal	internal	ADJ
fbem-2264	108	102	control	control	NOUN
fbem-2264	108	103	system	system	NOUN
fbem-2264	108	104	evaluation	evaluation	NOUN
fbem-2264	108	105	and	and	CCONJ
fbem-2264	108	106	monitoring	monitoring	NOUN
fbem-2264	108	107	.	.	PUNCT
fbem-2264	109	1	external	external	ADJ
fbem-2264	109	2	financial	financial	ADJ
fbem-2264	109	3	supervision	supervision	NOUN
fbem-2264	109	4	also	also	ADV
fbem-2264	109	5	includes	include	VERB
fbem-2264	109	6	social	social	ADJ
fbem-2264	109	7	audit	audit	NOUN
fbem-2264	109	8	,	,	PUNCT
fbem-2264	109	9	mainly	mainly	ADV
fbem-2264	109	10	because	because	SCONJ
fbem-2264	109	11	the	the	DET
fbem-2264	109	12	school	school	NOUN
fbem-2264	109	13	actively	actively	ADV
fbem-2264	109	14	discloses	disclose	VERB
fbem-2264	109	15	financial	financial	ADJ
fbem-2264	109	16	data	datum	NOUN
fbem-2264	109	17	to	to	PART
fbem-2264	109	18	accept	accept	VERB
fbem-2264	109	19	social	social	ADJ
fbem-2264	109	20	supervision	supervision	NOUN
fbem-2264	109	21	.	.	PUNCT
fbem-2264	110	1	most	most	ADJ
fbem-2264	110	2	university	university	NOUN
fbem-2264	110	3	financial	financial	ADJ
fbem-2264	110	4	disclosure	disclosure	NOUN
fbem-2264	110	5	work	work	NOUN
fbem-2264	110	6	also	also	ADV
fbem-2264	110	7	explains	explain	VERB
fbem-2264	110	8	the	the	DET
fbem-2264	110	9	financial	financial	ADJ
fbem-2264	110	10	situation	situation	NOUN
fbem-2264	110	11	of	of	ADP
fbem-2264	110	12	the	the	DET
fbem-2264	110	13	school	school	NOUN
fbem-2264	110	14	,	,	PUNCT
fbem-2264	110	15	which	which	PRON
fbem-2264	110	16	is	be	AUX
fbem-2264	110	17	a	a	DET
fbem-2264	110	18	useful	useful	ADJ
fbem-2264	110	19	supplement	supplement	NOUN
fbem-2264	110	20	to	to	ADP
fbem-2264	110	21	the	the	DET
fbem-2264	110	22	financial	financial	ADJ
fbem-2264	110	23	norms	norm	NOUN
fbem-2264	110	24	of	of	ADP
fbem-2264	110	25	the	the	DET
fbem-2264	110	26	school	school	NOUN
fbem-2264	110	27	.	.	PUNCT
fbem-2264	111	1	figure	figure	NOUN
fbem-2264	111	2	2	2	NUM
fbem-2264	111	3	.	.	PUNCT
fbem-2264	111	4	university	university	NOUN
fbem-2264	111	5	financial	financial	ADJ
fbem-2264	111	6	governance	governance	NOUN
fbem-2264	111	7	supervision	supervision	NOUN
fbem-2264	111	8	system	system	NOUN
fbem-2264	111	9	.	.	PUNCT
fbem-2264	112	1	strengthen	strengthen	VERB
fbem-2264	112	2	the	the	DET
fbem-2264	112	3	integrated	integrate	VERB
fbem-2264	112	4	construction	construction	NOUN
fbem-2264	112	5	of	of	ADP
fbem-2264	112	6	comprehensive	comprehensive	ADJ
fbem-2264	112	7	supervision	supervision	NOUN
fbem-2264	112	8	.	.	PUNCT
fbem-2264	113	1	establish	establish	VERB
fbem-2264	113	2	financial	financial	ADJ
fbem-2264	113	3	,	,	PUNCT
fbem-2264	113	4	auditing	auditing	NOUN
fbem-2264	113	5	,	,	PUNCT
fbem-2264	113	6	discipline	discipline	NOUN
fbem-2264	113	7	inspection	inspection	NOUN
fbem-2264	113	8	departments	department	NOUN
fbem-2264	113	9	such	such	ADJ
fbem-2264	113	10	as	as	ADP
fbem-2264	113	11	the	the	DET
fbem-2264	113	12	division	division	NOUN
fbem-2264	113	13	of	of	ADP
fbem-2264	113	14	responsibilities	responsibility	NOUN
fbem-2264	113	15	,	,	PUNCT
fbem-2264	113	16	within	within	ADP
fbem-2264	113	17	the	the	DET
fbem-2264	113	18	school	school	NOUN
fbem-2264	113	19	set	set	VERB
fbem-2264	113	20	up	up	ADP
fbem-2264	113	21	relevant	relevant	ADJ
fbem-2264	113	22	committee	committee	NOUN
fbem-2264	113	23	joint	joint	PROPN
fbem-2264	113	24	supervision	supervision	NOUN
fbem-2264	113	25	,	,	PUNCT
fbem-2264	113	26	realize	realize	VERB
fbem-2264	113	27	the	the	DET
fbem-2264	113	28	multi	multi	NOUN
fbem-2264	113	29	-	-	NOUN
fbem-2264	113	30	stakeholder	stakeholder	NOUN
fbem-2264	113	31	through	through	ADP
fbem-2264	113	32	the	the	DET
fbem-2264	113	33	independence	independence	NOUN
fbem-2264	113	34	of	of	ADP
fbem-2264	113	35	the	the	DET
fbem-2264	113	36	external	external	ADJ
fbem-2264	113	37	supervision	supervision	NOUN
fbem-2264	113	38	to	to	PART
fbem-2264	113	39	realize	realize	VERB
fbem-2264	113	40	addition	addition	NOUN
fbem-2264	113	41	to	to	ADP
fbem-2264	113	42	the	the	DET
fbem-2264	113	43	internal	internal	ADJ
fbem-2264	113	44	audit	audit	NOUN
fbem-2264	113	45	and	and	CCONJ
fbem-2264	113	46	checks	check	NOUN
fbem-2264	113	47	and	and	CCONJ
fbem-2264	113	48	balances	balance	NOUN
fbem-2264	113	49	,	,	PUNCT
fbem-2264	113	50	and	and	CCONJ
fbem-2264	113	51	clear	clear	VERB
fbem-2264	113	52	the	the	DET
fbem-2264	113	53	funds	fund	NOUN
fbem-2264	113	54	investment	investment	NOUN
fbem-2264	113	55	feasibility	feasibility	NOUN
fbem-2264	113	56	study	study	NOUN
fbem-2264	113	57	,	,	PUNCT
fbem-2264	113	58	perform	perform	VERB
fbem-2264	113	59	the	the	DET
fbem-2264	113	60	responsibility	responsibility	NOUN
fbem-2264	113	61	of	of	ADP
fbem-2264	113	62	the	the	DET
fbem-2264	113	63	supervision	supervision	NOUN
fbem-2264	113	64	and	and	CCONJ
fbem-2264	113	65	performance	performance	NOUN
fbem-2264	113	66	evaluation	evaluation	NOUN
fbem-2264	113	67	of	of	ADP
fbem-2264	113	68	links	link	NOUN
fbem-2264	113	69	later	later	ADV
fbem-2264	113	70	in	in	ADP
fbem-2264	113	71	the	the	DET
fbem-2264	113	72	process	process	NOUN
fbem-2264	113	73	of	of	ADP
fbem-2264	113	74	boundary	boundary	NOUN
fbem-2264	113	75	,	,	PUNCT
fbem-2264	113	76	forming	form	VERB
fbem-2264	113	77	an	an	DET
fbem-2264	113	78	operation	operation	NOUN
fbem-2264	113	79	mechanism	mechanism	NOUN
fbem-2264	113	80	in	in	ADP
fbem-2264	113	81	which	which	DET
fbem-2264	113	82	decision	decision	NOUN
fbem-2264	113	83	-	-	PUNCT
fbem-2264	113	84	making	make	VERB
fbem-2264	113	85	power	power	NOUN
fbem-2264	113	86	,	,	PUNCT
fbem-2264	113	87	enforcement	enforcement	NOUN
fbem-2264	113	88	power	power	NOUN
fbem-2264	113	89	and	and	CCONJ
fbem-2264	113	90	supervision	supervision	NOUN
fbem-2264	113	91	power	power	NOUN
fbem-2264	113	92	restrict	restrict	VERB
fbem-2264	113	93	and	and	CCONJ
fbem-2264	113	94	coordinate	coordinate	VERB
fbem-2264	113	95	with	with	ADP
fbem-2264	113	96	each	each	DET
fbem-2264	113	97	other	other	ADJ
fbem-2264	113	98	.	.	PUNCT
fbem-2264	114	1	70	70	NUM
fbem-2264	114	2	5	5	NUM
fbem-2264	114	3	.	.	PUNCT
fbem-2264	114	4	conclusion	conclusion	NOUN
fbem-2264	114	5	university	university	NOUN
fbem-2264	114	6	financial	financial	ADJ
fbem-2264	114	7	governance	governance	NOUN
fbem-2264	114	8	is	be	AUX
fbem-2264	114	9	a	a	DET
fbem-2264	114	10	series	series	NOUN
fbem-2264	114	11	of	of	ADP
fbem-2264	114	12	institutional	institutional	ADJ
fbem-2264	114	13	norms	norm	NOUN
fbem-2264	114	14	that	that	PRON
fbem-2264	114	15	focus	focus	VERB
fbem-2264	114	16	on	on	ADP
fbem-2264	114	17	the	the	DET
fbem-2264	114	18	rational	rational	ADJ
fbem-2264	114	19	allocation	allocation	NOUN
fbem-2264	114	20	of	of	ADP
fbem-2264	114	21	financial	financial	ADJ
fbem-2264	114	22	resources	resource	NOUN
fbem-2264	114	23	and	and	CCONJ
fbem-2264	114	24	scientifically	scientifically	ADV
fbem-2264	114	25	coordinate	coordinate	VERB
fbem-2264	114	26	financial	financial	ADJ
fbem-2264	114	27	decisionmaking	decisionmaking	NOUN
fbem-2264	114	28	,	,	PUNCT
fbem-2264	114	29	implementation	implementation	NOUN
fbem-2264	114	30	and	and	CCONJ
fbem-2264	114	31	supervision	supervision	NOUN
fbem-2264	114	32	power	power	NOUN
fbem-2264	114	33	.	.	PUNCT
fbem-2264	115	1	the	the	DET
fbem-2264	115	2	modernization	modernization	NOUN
fbem-2264	115	3	of	of	ADP
fbem-2264	115	4	the	the	DET
fbem-2264	115	5	financial	financial	ADJ
fbem-2264	115	6	governance	governance	NOUN
fbem-2264	115	7	structure	structure	NOUN
fbem-2264	115	8	of	of	ADP
fbem-2264	115	9	socialist	socialist	ADJ
fbem-2264	115	10	universities	university	NOUN
fbem-2264	115	11	with	with	ADP
fbem-2264	115	12	chinese	chinese	ADJ
fbem-2264	115	13	characteristics	characteristic	NOUN
fbem-2264	115	14	is	be	AUX
fbem-2264	115	15	to	to	PART
fbem-2264	115	16	adhere	adhere	VERB
fbem-2264	115	17	to	to	ADP
fbem-2264	115	18	the	the	DET
fbem-2264	115	19	president	president	PROPN
fbem-2264	115	20	responsibility	responsibility	NOUN
fbem-2264	115	21	system	system	NOUN
fbem-2264	115	22	under	under	ADP
fbem-2264	115	23	the	the	DET
fbem-2264	115	24	leadership	leadership	NOUN
fbem-2264	115	25	of	of	ADP
fbem-2264	115	26	the	the	DET
fbem-2264	115	27	party	party	PROPN
fbem-2264	115	28	committee	committee	NOUN
fbem-2264	115	29	,	,	PUNCT
fbem-2264	115	30	establish	establish	VERB
fbem-2264	115	31	a	a	DET
fbem-2264	115	32	financial	financial	ADJ
fbem-2264	115	33	leadership	leadership	NOUN
fbem-2264	115	34	system	system	NOUN
fbem-2264	115	35	in	in	ADP
fbem-2264	115	36	which	which	PRON
fbem-2264	115	37	the	the	DET
fbem-2264	115	38	party	party	NOUN
fbem-2264	115	39	and	and	CCONJ
fbem-2264	115	40	the	the	DET
fbem-2264	115	41	government	government	NOUN
fbem-2264	115	42	work	work	VERB
fbem-2264	115	43	together	together	ADV
fbem-2264	115	44	,	,	PUNCT
fbem-2264	115	45	all	all	DET
fbem-2264	115	46	functional	functional	ADJ
fbem-2264	115	47	departments	department	NOUN
fbem-2264	115	48	work	work	VERB
fbem-2264	115	49	together	together	ADV
fbem-2264	115	50	and	and	CCONJ
fbem-2264	115	51	have	have	VERB
fbem-2264	115	52	clear	clear	ADJ
fbem-2264	115	53	rights	right	NOUN
fbem-2264	115	54	and	and	CCONJ
fbem-2264	115	55	responsibilities	responsibility	NOUN
fbem-2264	115	56	,	,	PUNCT
fbem-2264	115	57	plan	plan	VERB
fbem-2264	115	58	to	to	PART
fbem-2264	115	59	establish	establish	VERB
fbem-2264	115	60	a	a	DET
fbem-2264	115	61	long	long	ADJ
fbem-2264	115	62	-	-	PUNCT
fbem-2264	115	63	term	term	NOUN
fbem-2264	115	64	incentive	incentive	NOUN
fbem-2264	115	65	and	and	CCONJ
fbem-2264	115	66	restraint	restraint	NOUN
fbem-2264	115	67	mechanism	mechanism	NOUN
fbem-2264	115	68	for	for	ADP
fbem-2264	115	69	financial	financial	ADJ
fbem-2264	115	70	affairs	affair	NOUN
fbem-2264	115	71	,	,	PUNCT
fbem-2264	115	72	build	build	VERB
fbem-2264	115	73	a	a	DET
fbem-2264	115	74	coordinated	coordinated	ADJ
fbem-2264	115	75	governance	governance	NOUN
fbem-2264	115	76	framework	framework	NOUN
fbem-2264	115	77	for	for	ADP
fbem-2264	115	78	internal	internal	ADJ
fbem-2264	115	79	and	and	CCONJ
fbem-2264	115	80	external	external	ADJ
fbem-2264	115	81	supervision	supervision	NOUN
fbem-2264	115	82	of	of	ADP
fbem-2264	115	83	universities	university	NOUN
fbem-2264	115	84	,	,	PUNCT
fbem-2264	115	85	and	and	CCONJ
fbem-2264	115	86	continue	continue	VERB
fbem-2264	115	87	to	to	PART
fbem-2264	115	88	optimize	optimize	VERB
fbem-2264	115	89	for	for	ADP
fbem-2264	115	90	higher	high	ADJ
fbem-2264	115	91	university	university	NOUN
fbem-2264	115	92	governance	governance	NOUN
fbem-2264	115	93	efficiency	efficiency	NOUN
fbem-2264	115	94	.	.	PUNCT
fbem-2264	116	1	acknowledgment	acknowledgment	NOUN
fbem-2264	116	2	this	this	DET
fbem-2264	116	3	work	work	NOUN
fbem-2264	116	4	is	be	AUX
fbem-2264	116	5	supported	support	VERB
fbem-2264	116	6	by	by	ADP
fbem-2264	116	7	the	the	DET
fbem-2264	116	8	national	national	ADJ
fbem-2264	116	9	special	special	ADJ
fbem-2264	116	10	fund	fund	NOUN
fbem-2264	116	11	of	of	ADP
fbem-2264	116	12	the	the	DET
fbem-2264	116	13	2022	2022	NUM
fbem-2264	116	14	basic	basic	ADJ
fbem-2264	116	15	scientific	scientific	ADJ
fbem-2264	116	16	research	research	NOUN
fbem-2264	116	17	plan	plan	NOUN
fbem-2264	116	18	of	of	ADP
fbem-2264	116	19	the	the	DET
fbem-2264	116	20	central	central	ADJ
fbem-2264	116	21	university	university	NOUN
fbem-2264	116	22	,	,	PUNCT
fbem-2264	116	23	project	project	NOUN
fbem-2264	116	24	number	number	NOUN
fbem-2264	116	25	:	:	PUNCT
fbem-2264	116	26	kygl2022012	kygl2022012	PROPN
fbem-2264	116	27	.	.	PUNCT
fbem-2264	117	1	references	reference	NOUN
fbem-2264	117	2	[	[	X
fbem-2264	117	3	1	1	NUM
fbem-2264	117	4	]	]	PUNCT
fbem-2264	117	5	p.	p.	NOUN
fbem-2264	117	6	guo	guo	PROPN
fbem-2264	117	7	:	:	PUNCT
fbem-2264	117	8	taking	take	VERB
fbem-2264	117	9	accelerating	accelerate	VERB
fbem-2264	117	10	the	the	DET
fbem-2264	117	11	modernization	modernization	NOUN
fbem-2264	117	12	of	of	ADP
fbem-2264	117	13	educational	educational	ADJ
fbem-2264	117	14	financial	financial	ADJ
fbem-2264	117	15	governance	governance	NOUN
fbem-2264	117	16	as	as	ADP
fbem-2264	117	17	an	an	DET
fbem-2264	117	18	important	important	ADJ
fbem-2264	117	19	task	task	NOUN
fbem-2264	117	20	of	of	ADP
fbem-2264	117	21	educational	educational	ADJ
fbem-2264	117	22	financial	financial	ADJ
fbem-2264	117	23	work	work	NOUN
fbem-2264	117	24	in	in	ADP
fbem-2264	117	25	the	the	DET
fbem-2264	117	26	new	new	ADJ
fbem-2264	117	27	era	era	NOUN
fbem-2264	117	28	,	,	PUNCT
fbem-2264	117	29	educational	educational	ADJ
fbem-2264	117	30	accounting	accounting	NOUN
fbem-2264	117	31	research	research	NOUN
fbem-2264	117	32	,	,	PUNCT
fbem-2264	117	33	(	(	PUNCT
fbem-2264	117	34	2020	2020	NUM
fbem-2264	117	35	)	)	PUNCT
fbem-2264	117	36	no.1	no.1	NOUN
fbem-2264	117	37	,	,	PUNCT
fbem-2264	117	38	p.3	p.3	NOUN
fbem-2264	117	39	-	-	PUNCT
fbem-2264	117	40	7	7	NUM
fbem-2264	117	41	.	.	PUNCT
fbem-2264	118	1	[	[	X
fbem-2264	118	2	2	2	X
fbem-2264	118	3	]	]	PUNCT
fbem-2264	118	4	s.	s.	PROPN
fbem-2264	118	5	p.	p.	PROPN
fbem-2264	118	6	qiu	qiu	PROPN
fbem-2264	118	7	:	:	PUNCT
fbem-2264	118	8	on	on	ADP
fbem-2264	118	9	some	some	DET
fbem-2264	118	10	important	important	ADJ
fbem-2264	118	11	issues	issue	NOUN
fbem-2264	118	12	of	of	ADP
fbem-2264	118	13	modern	modern	ADJ
fbem-2264	118	14	university	university	NOUN
fbem-2264	118	15	governance	governance	NOUN
fbem-2264	118	16	with	with	ADP
fbem-2264	118	17	chinese	chinese	ADJ
fbem-2264	118	18	characteristics	characteristic	NOUN
fbem-2264	118	19	,	,	PUNCT
fbem-2264	118	20	peking	peking	NOUN
fbem-2264	118	21	university	university	PROPN
fbem-2264	118	22	education	education	NOUN
fbem-2264	118	23	review	review	NOUN
fbem-2264	118	24	,	,	PUNCT
fbem-2264	118	25	vol.18	vol.18	NOUN
fbem-2264	118	26	(	(	PUNCT
fbem-2264	118	27	2020	2020	NUM
fbem-2264	118	28	)	)	PUNCT
fbem-2264	118	29	no.1	no.1	NUM
fbem-2264	118	30	,	,	PUNCT
fbem-2264	118	31	p.120	p.120	NOUN
fbem-2264	118	32	-	-	PUNCT
fbem-2264	118	33	133	133	NUM
fbem-2264	118	34	.	.	PUNCT
fbem-2264	119	1	[	[	X
fbem-2264	119	2	3	3	X
fbem-2264	119	3	]	]	X
fbem-2264	119	4	w.	w.	PROPN
fbem-2264	119	5	x.	x.	PROPN
fbem-2264	119	6	chen	chen	PROPN
fbem-2264	119	7	,	,	PUNCT
fbem-2264	119	8	h.	h.	PROPN
fbem-2264	119	9	j.	j.	PROPN
fbem-2264	119	10	hua	hua	PROPN
fbem-2264	119	11	and	and	CCONJ
fbem-2264	119	12	y.	y.	PROPN
fbem-2264	119	13	deng	deng	PROPN
fbem-2264	119	14	:	:	PUNCT
fbem-2264	119	15	the	the	DET
fbem-2264	119	16	enlightenment	enlightenment	NOUN
fbem-2264	119	17	of	of	ADP
fbem-2264	119	18	the	the	DET
fbem-2264	119	19	financial	financial	ADJ
fbem-2264	119	20	governance	governance	NOUN
fbem-2264	119	21	structure	structure	NOUN
fbem-2264	119	22	of	of	ADP
fbem-2264	119	23	american	american	ADJ
fbem-2264	119	24	colleges	college	NOUN
fbem-2264	119	25	and	and	CCONJ
fbem-2264	119	26	universities	university	NOUN
fbem-2264	119	27	to	to	ADP
fbem-2264	119	28	china	china	PROPN
fbem-2264	119	29	,	,	PUNCT
fbem-2264	119	30	finance	finance	NOUN
fbem-2264	119	31	and	and	CCONJ
fbem-2264	119	32	accounting	account	VERB
fbem-2264	119	33	monthly	monthly	ADV
fbem-2264	119	34	,	,	PUNCT
fbem-2264	119	35	(	(	PUNCT
fbem-2264	119	36	2015	2015	NUM
fbem-2264	119	37	)	)	PUNCT
fbem-2264	119	38	no.02	no.02	PROPN
fbem-2264	119	39	,	,	PUNCT
fbem-2264	119	40	p.57	p.57	X
fbem-2264	119	41	-	-	X
fbem-2264	119	42	59	59	NUM
fbem-2264	119	43	.	.	PUNCT
fbem-2264	120	1	[	[	X
fbem-2264	120	2	4	4	X
fbem-2264	120	3	]	]	X
fbem-2264	120	4	j.y	j.y	PROPN
fbem-2264	120	5	.	.	PUNCT
fbem-2264	121	1	he	he	PRON
fbem-2264	121	2	:	:	PUNCT
fbem-2264	121	3	university	university	NOUN
fbem-2264	121	4	governance	governance	NOUN
fbem-2264	121	5	structure	structure	NOUN
fbem-2264	121	6	in	in	ADP
fbem-2264	121	7	the	the	DET
fbem-2264	121	8	view	view	NOUN
fbem-2264	121	9	of	of	ADP
fbem-2264	121	10	modern	modern	ADJ
fbem-2264	121	11	university	university	NOUN
fbem-2264	121	12	system	system	NOUN
fbem-2264	121	13	,	,	PUNCT
fbem-2264	121	14	think	think	VERB
fbem-2264	121	15	tank	tank	NOUN
fbem-2264	121	16	era	era	NOUN
fbem-2264	121	17	,	,	PUNCT
fbem-2264	121	18	(	(	PUNCT
fbem-2264	121	19	2019	2019	NUM
fbem-2264	121	20	)	)	PUNCT
fbem-2264	121	21	no.44	no.44	NOUN
fbem-2264	121	22	,	,	PUNCT
fbem-2264	121	23	p.93	p.93	PROPN
fbem-2264	121	24	-	-	NOUN
fbem-2264	121	25	94	94	NUM
fbem-2264	121	26	.	.	PUNCT
fbem-2264	122	1	[	[	X
fbem-2264	122	2	5	5	X
fbem-2264	122	3	]	]	PUNCT
fbem-2264	122	4	j.	j.	PROPN
fbem-2264	122	5	chen	chen	PROPN
fbem-2264	122	6	:	:	PUNCT
fbem-2264	122	7	on	on	ADP
fbem-2264	122	8	the	the	DET
fbem-2264	122	9	construction	construction	NOUN
fbem-2264	122	10	of	of	ADP
fbem-2264	122	11	internal	internal	ADJ
fbem-2264	122	12	governance	governance	NOUN
fbem-2264	122	13	structure	structure	NOUN
fbem-2264	122	14	of	of	ADP
fbem-2264	122	15	universities	university	NOUN
fbem-2264	122	16	in	in	ADP
fbem-2264	122	17	china	china	PROPN
fbem-2264	122	18	,	,	PUNCT
fbem-2264	122	19	college	college	NOUN
fbem-2264	122	20	education	education	NOUN
fbem-2264	122	21	management	management	NOUN
fbem-2264	122	22	,	,	PUNCT
fbem-2264	122	23	vol.11	vol.11	PROPN
fbem-2264	122	24	(	(	PUNCT
fbem-2264	122	25	2017	2017	NUM
fbem-2264	122	26	)	)	PUNCT
fbem-2264	122	27	no.3	no.3	NOUN
fbem-2264	122	28	,	,	PUNCT
fbem-2264	122	29	p.41	p.41	NOUN
fbem-2264	122	30	-	-	PUNCT
fbem-2264	122	31	47	47	NUM
fbem-2264	122	32	.	.	PUNCT
fbem-2264	123	1	[	[	X
fbem-2264	123	2	6	6	X
fbem-2264	123	3	]	]	X
fbem-2264	123	4	y.	y.	PROPN
fbem-2264	123	5	z.	z.	PROPN
fbem-2264	123	6	gong	gong	PROPN
fbem-2264	123	7	:	:	PUNCT
fbem-2264	123	8	university	university	NOUN
fbem-2264	123	9	governance	governance	NOUN
fbem-2264	123	10	structure	structure	NOUN
fbem-2264	123	11	:	:	PUNCT
fbem-2264	123	12	the	the	DET
fbem-2264	123	13	cornerstone	cornerstone	NOUN
fbem-2264	123	14	of	of	ADP
fbem-2264	123	15	modern	modern	ADJ
fbem-2264	123	16	university	university	NOUN
fbem-2264	123	17	system	system	NOUN
fbem-2264	123	18	,	,	PUNCT
fbem-2264	123	19	educational	educational	ADJ
fbem-2264	123	20	research	research	NOUN
fbem-2264	123	21	,	,	PUNCT
fbem-2264	123	22	vol	vol	NOUN
fbem-2264	123	23	.	.	PROPN
fbem-2264	123	24	30	30	NUM
fbem-2264	123	25	,	,	PUNCT
fbem-2264	123	26	(	(	PUNCT
fbem-2264	123	27	2009	2009	NUM
fbem-2264	123	28	)	)	PUNCT
fbem-2264	123	29	no.06	no.06	PROPN
fbem-2264	123	30	,	,	PUNCT
fbem-2264	123	31	p.22	p.22	NOUN
fbem-2264	123	32	-	-	ADJ
fbem-2264	123	33	26	26	NUM
fbem-2264	123	34	.	.	PUNCT
fbem-2264	124	1	[	[	X
fbem-2264	124	2	7	7	X
fbem-2264	124	3	]	]	X
fbem-2264	124	4	y.	y.	PROPN
fbem-2264	124	5	zhang	zhang	PROPN
fbem-2264	124	6	:	:	PUNCT
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fbem-2264	124	9	the	the	DET
fbem-2264	124	10	financial	financial	ADJ
fbem-2264	124	11	governance	governance	NOUN
fbem-2264	124	12	of	of	ADP
fbem-2264	124	13	public	public	ADJ
fbem-2264	124	14	universities	university	NOUN
fbem-2264	124	15	in	in	ADP
fbem-2264	124	16	the	the	DET
fbem-2264	124	17	perspective	perspective	NOUN
fbem-2264	124	18	of	of	ADP
fbem-2264	124	19	building	build	VERB
fbem-2264	124	20	modern	modern	ADJ
fbem-2264	124	21	university	university	NOUN
fbem-2264	124	22	system	system	NOUN
fbem-2264	124	23	,	,	PUNCT
fbem-2264	124	24	the	the	DET
fbem-2264	124	25	chinese	chinese	ADJ
fbem-2264	124	26	certified	certify	VERB
fbem-2264	124	27	public	public	ADJ
fbem-2264	124	28	accountant	accountant	NOUN
fbem-2264	124	29	,	,	PUNCT
fbem-2264	124	30	(	(	PUNCT
fbem-2264	124	31	2012	2012	NUM
fbem-2264	124	32	)	)	PUNCT
fbem-2264	124	33	no.10	no.10	PROPN
fbem-2264	124	34	,	,	PUNCT
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fbem-2264	124	36	-	-	PUNCT
fbem-2264	124	37	73	73	NUM
fbem-2264	124	38	.	.	PUNCT
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fbem-2264	125	2	8	8	NUM
fbem-2264	125	3	]	]	X
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fbem-2264	125	6	,	,	PUNCT
fbem-2264	125	7	m.	m.	PROPN
fbem-2264	125	8	n.	n.	PROPN
fbem-2264	125	9	hui	hui	PROPN
fbem-2264	125	10	:	:	PUNCT
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fbem-2264	125	12	of	of	ADP
fbem-2264	125	13	university	university	NOUN
fbem-2264	125	14	financial	financial	ADJ
fbem-2264	125	15	governance	governance	NOUN
fbem-2264	125	16	model	model	NOUN
fbem-2264	125	17	based	base	VERB
fbem-2264	125	18	on	on	ADP
fbem-2264	125	19	modern	modern	ADJ
fbem-2264	125	20	university	university	NOUN
fbem-2264	125	21	governance	governance	NOUN
fbem-2264	125	22	,	,	PUNCT
fbem-2264	125	23	friends	friend	NOUN
fbem-2264	125	24	of	of	ADP
fbem-2264	125	25	accounting	accounting	NOUN
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fbem-2264	125	27	(	(	PUNCT
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fbem-2264	125	29	)	)	PUNCT
fbem-2264	126	1	no	no	INTJ
fbem-2264	126	2	.	.	NOUN
fbem-2264	126	3	4	4	NUM
fbem-2264	126	4	,	,	PUNCT
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fbem-2264	126	6	-	-	X
fbem-2264	126	7	26	26	NUM
fbem-2264	126	8	.	.	PUNCT
fbem-2264	127	1	[	[	X
fbem-2264	127	2	9	9	X
fbem-2264	127	3	]	]	PUNCT
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fbem-2264	127	6	:	:	PUNCT
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fbem-2264	127	8	research	research	NOUN
fbem-2264	127	9	on	on	ADP
fbem-2264	127	10	the	the	DET
fbem-2264	127	11	internal	internal	ADJ
fbem-2264	127	12	control	control	NOUN
fbem-2264	127	13	system	system	NOUN
fbem-2264	127	14	of	of	ADP
fbem-2264	127	15	scientific	scientific	ADJ
fbem-2264	127	16	research	research	NOUN
fbem-2264	127	17	funds	fund	NOUN
fbem-2264	127	18	in	in	ADP
fbem-2264	127	19	colleges	college	NOUN
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fbem-2264	127	21	universities	university	NOUN
fbem-2264	127	22	,	,	PUNCT
fbem-2264	127	23	modern	modern	ADJ
fbem-2264	127	24	economic	economic	ADJ
fbem-2264	127	25	information	information	NOUN
fbem-2264	127	26	,	,	PUNCT
fbem-2264	127	27	(	(	PUNCT
fbem-2264	127	28	2015	2015	NUM
fbem-2264	127	29	)	)	PUNCT
fbem-2264	127	30	no.17	no.17	NOUN
fbem-2264	127	31	,	,	PUNCT
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fbem-2264	127	33	-	-	PUNCT
fbem-2264	127	34	160	160	NUM
fbem-2264	127	35	.	.	PUNCT
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fbem-2264	128	2	10	10	NUM
fbem-2264	128	3	]	]	X
fbem-2264	128	4	j.	j.	PROPN
fbem-2264	128	5	li	li	PROPN
fbem-2264	128	6	:	:	PUNCT
fbem-2264	128	7	on	on	ADP
fbem-2264	128	8	the	the	DET
fbem-2264	128	9	financial	financial	ADJ
fbem-2264	128	10	management	management	NOUN
fbem-2264	128	11	of	of	ADP
fbem-2264	128	12	chinese	chinese	ADJ
fbem-2264	128	13	universities	university	NOUN
fbem-2264	128	14	from	from	ADP
fbem-2264	128	15	the	the	DET
fbem-2264	128	16	perspective	perspective	NOUN
fbem-2264	128	17	of	of	ADP
fbem-2264	128	18	internal	internal	ADJ
fbem-2264	128	19	control	control	NOUN
fbem-2264	128	20	,	,	PUNCT
fbem-2264	128	21	money	money	NOUN
fbem-2264	128	22	china	china	PROPN
fbem-2264	128	23	,	,	PUNCT
fbem-2264	128	24	(	(	PUNCT
fbem-2264	128	25	2019	2019	NUM
fbem-2264	128	26	)	)	PUNCT
fbem-2264	129	1	no	no	INTJ
fbem-2264	129	2	.	.	NOUN
fbem-2264	129	3	8	8	NUM
fbem-2264	129	4	,	,	PUNCT
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fbem-2264	129	6	-	-	NOUN
fbem-2264	129	7	73	73	NUM
fbem-2264	129	8	.	.	PUNCT