id	sid	tid	token	lemma	pos
fbem-23457	1	1	frontiers	frontier	NOUN
fbem-23457	1	2	in	in	ADP
fbem-23457	1	3	business	business	NOUN
fbem-23457	1	4	,	,	PUNCT
fbem-23457	1	5	economics	economic	NOUN
fbem-23457	1	6	and	and	CCONJ
fbem-23457	1	7	management	management	NOUN
fbem-23457	1	8	issn	issn	PROPN
fbem-23457	1	9	:	:	PUNCT
fbem-23457	1	10	2766	2766	NUM
fbem-23457	1	11	-	-	PUNCT
fbem-23457	1	12	824x	824x	NUM
fbem-23457	1	13	|	|	ADJ
fbem-23457	1	14	vol	vol	NOUN
fbem-23457	1	15	.	.	PROPN
fbem-23457	1	16	15	15	NUM
fbem-23457	1	17	,	,	PUNCT
fbem-23457	1	18	no	no	INTJ
fbem-23457	1	19	.	.	NOUN
fbem-23457	1	20	3	3	NUM
fbem-23457	1	21	,	,	PUNCT
fbem-23457	1	22	2024	2024	NUM
fbem-23457	1	23	82	82	NUM
fbem-23457	1	24	exploring	explore	VERB
fbem-23457	1	25	the	the	DET
fbem-23457	1	26	value	value	NOUN
fbem-23457	1	27	implication	implication	NOUN
fbem-23457	1	28	and	and	CCONJ
fbem-23457	1	29	realization	realization	NOUN
fbem-23457	1	30	path	path	NOUN
fbem-23457	1	31	of	of	ADP
fbem-23457	1	32	accounting	account	VERB
fbem-23457	1	33	professional	professional	ADJ
fbem-23457	1	34	value	value	NOUN
fbem-23457	1	35	into	into	ADP
fbem-23457	1	36	accounting	accounting	NOUN
fbem-23457	1	37	curriculum	curriculum	NOUN
fbem-23457	1	38	min	min	PROPN
fbem-23457	1	39	pang	pang	PROPN
fbem-23457	1	40	,	,	PUNCT
fbem-23457	1	41	hongxia	hongxia	PROPN
fbem-23457	1	42	zeng	zeng	PROPN
fbem-23457	1	43	*	*	PROPN
fbem-23457	1	44	,	,	PUNCT
fbem-23457	1	45	wei	wei	PROPN
fbem-23457	1	46	li	li	PROPN
fbem-23457	1	47	,	,	PUNCT
fbem-23457	1	48	yi	yi	PROPN
fbem-23457	1	49	ding	ding	PROPN
fbem-23457	1	50	school	school	NOUN
fbem-23457	1	51	of	of	ADP
fbem-23457	1	52	economics	economic	NOUN
fbem-23457	1	53	and	and	CCONJ
fbem-23457	1	54	management	management	NOUN
fbem-23457	1	55	,	,	PUNCT
fbem-23457	1	56	southwest	southwest	ADJ
fbem-23457	1	57	petroleum	petroleum	PROPN
fbem-23457	1	58	university	university	PROPN
fbem-23457	1	59	,	,	PUNCT
fbem-23457	1	60	chengdu	chengdu	PROPN
fbem-23457	1	61	,	,	PUNCT
fbem-23457	1	62	610500	610500	NUM
fbem-23457	1	63	,	,	PUNCT
fbem-23457	1	64	china	china	PROPN
fbem-23457	1	65	*	*	PUNCT
fbem-23457	1	66	corresponding	correspond	VERB
fbem-23457	1	67	author	author	NOUN
fbem-23457	1	68	:	:	PUNCT
fbem-23457	1	69	hongxia	hongxia	PROPN
fbem-23457	1	70	zeng	zeng	PROPN
fbem-23457	1	71	(	(	PUNCT
fbem-23457	1	72	email	email	NOUN
fbem-23457	1	73	:	:	PUNCT
fbem-23457	1	74	407682208@qq.com	407682208@qq.com	NUM
fbem-23457	1	75	)	)	PUNCT
fbem-23457	1	76	abstract	abstract	NOUN
fbem-23457	1	77	:	:	PUNCT
fbem-23457	1	78	accounting	account	VERB
fbem-23457	1	79	professional	professional	ADJ
fbem-23457	1	80	values	value	NOUN
fbem-23457	1	81	is	be	AUX
fbem-23457	1	82	the	the	DET
fbem-23457	1	83	organic	organic	ADJ
fbem-23457	1	84	unity	unity	NOUN
fbem-23457	1	85	of	of	ADP
fbem-23457	1	86	ideological	ideological	ADJ
fbem-23457	1	87	politics	politic	NOUN
fbem-23457	1	88	and	and	CCONJ
fbem-23457	1	89	accounting	account	VERB
fbem-23457	1	90	professional	professional	ADJ
fbem-23457	1	91	knowledge	knowledge	NOUN
fbem-23457	1	92	.	.	PUNCT
fbem-23457	2	1	the	the	DET
fbem-23457	2	2	integrated	integrate	VERB
fbem-23457	2	3	development	development	NOUN
fbem-23457	2	4	of	of	ADP
fbem-23457	2	5	accounting	account	VERB
fbem-23457	2	6	professional	professional	ADJ
fbem-23457	2	7	values	value	NOUN
fbem-23457	2	8	and	and	CCONJ
fbem-23457	2	9	accounting	accounting	NOUN
fbem-23457	2	10	courses	course	NOUN
fbem-23457	2	11	is	be	AUX
fbem-23457	2	12	an	an	DET
fbem-23457	2	13	important	important	ADJ
fbem-23457	2	14	measure	measure	NOUN
fbem-23457	2	15	to	to	PART
fbem-23457	2	16	realize	realize	VERB
fbem-23457	2	17	the	the	DET
fbem-23457	2	18	fundamental	fundamental	ADJ
fbem-23457	2	19	task	task	NOUN
fbem-23457	2	20	of	of	ADP
fbem-23457	2	21	cultivating	cultivate	VERB
fbem-23457	2	22	morality	morality	NOUN
fbem-23457	2	23	and	and	CCONJ
fbem-23457	2	24	talents	talent	NOUN
fbem-23457	2	25	.	.	PUNCT
fbem-23457	3	1	the	the	DET
fbem-23457	3	2	integration	integration	NOUN
fbem-23457	3	3	of	of	ADP
fbem-23457	3	4	the	the	DET
fbem-23457	3	5	two	two	NUM
fbem-23457	3	6	not	not	PART
fbem-23457	3	7	only	only	ADV
fbem-23457	3	8	makes	make	VERB
fbem-23457	3	9	the	the	DET
fbem-23457	3	10	teaching	teaching	NOUN
fbem-23457	3	11	content	content	NOUN
fbem-23457	3	12	diversified	diversify	VERB
fbem-23457	3	13	,	,	PUNCT
fbem-23457	3	14	but	but	CCONJ
fbem-23457	3	15	also	also	ADV
fbem-23457	3	16	imperceptibly	imperceptibly	ADV
fbem-23457	3	17	guides	guide	VERB
fbem-23457	3	18	accounting	account	VERB
fbem-23457	3	19	students	student	NOUN
fbem-23457	3	20	to	to	PART
fbem-23457	3	21	establish	establish	VERB
fbem-23457	3	22	the	the	DET
fbem-23457	3	23	correct	correct	ADJ
fbem-23457	3	24	career	career	NOUN
fbem-23457	3	25	view	view	NOUN
fbem-23457	3	26	and	and	CCONJ
fbem-23457	3	27	improve	improve	VERB
fbem-23457	3	28	their	their	PRON
fbem-23457	3	29	political	political	ADJ
fbem-23457	3	30	position	position	NOUN
fbem-23457	3	31	a	a	DET
fbem-23457	3	32	nd	nd	ADV
fbem-23457	3	33	ideological	ideological	ADJ
fbem-23457	3	34	consciousness	consciousness	NOUN
fbem-23457	3	35	.	.	PUNCT
fbem-23457	4	1	from	from	ADP
fbem-23457	4	2	the	the	DET
fbem-23457	4	3	perspective	perspective	NOUN
fbem-23457	4	4	of	of	ADP
fbem-23457	4	5	accounting	account	VERB
fbem-23457	4	6	major	major	ADJ
fbem-23457	4	7	,	,	PUNCT
fbem-23457	4	8	this	this	DET
fbem-23457	4	9	paper	paper	NOUN
fbem-23457	4	10	combs	comb	VERB
fbem-23457	4	11	the	the	DET
fbem-23457	4	12	teaching	teaching	NOUN
fbem-23457	4	13	status	status	NOUN
fbem-23457	4	14	and	and	CCONJ
fbem-23457	4	15	value	value	NOUN
fbem-23457	4	16	implication	implication	NOUN
fbem-23457	4	17	of	of	ADP
fbem-23457	4	18	accounting	account	VERB
fbem-23457	4	19	professional	professional	ADJ
fbem-23457	4	20	values	value	NOUN
fbem-23457	4	21	integrated	integrate	VERB
fbem-23457	4	22	into	into	ADP
fbem-23457	4	23	accounting	account	VERB
fbem-23457	4	24	major	major	ADJ
fbem-23457	4	25	courses	course	NOUN
fbem-23457	4	26	,	,	PUNCT
fbem-23457	4	27	puts	put	VERB
fbem-23457	4	28	forward	forward	ADV
fbem-23457	4	29	the	the	DET
fbem-23457	4	30	realization	realization	NOUN
fbem-23457	4	31	path	path	NOUN
fbem-23457	4	32	of	of	ADP
fbem-23457	4	33	"	"	PUNCT
fbem-23457	4	34	four	four	NUM
fbem-23457	4	35	in	in	ADP
fbem-23457	4	36	one	one	NUM
fbem-23457	4	37	"	"	PUNCT
fbem-23457	4	38	,	,	PUNCT
fbem-23457	4	39	builds	build	VERB
fbem-23457	4	40	the	the	DET
fbem-23457	4	41	guarantee	guarantee	NOUN
fbem-23457	4	42	mechanism	mechanism	NOUN
fbem-23457	4	43	based	base	VERB
fbem-23457	4	44	on	on	ADP
fbem-23457	4	45	accounting	account	VERB
fbem-23457	4	46	major	major	ADJ
fbem-23457	4	47	courses	course	NOUN
fbem-23457	4	48	,	,	PUNCT
fbem-23457	4	49	and	and	CCONJ
fbem-23457	4	50	aims	aim	VERB
fbem-23457	4	51	to	to	PART
fbem-23457	4	52	achieve	achieve	VERB
fbem-23457	4	53	the	the	DET
fbem-23457	4	54	same	same	ADJ
fbem-23457	4	55	frequency	frequency	NOUN
fbem-23457	4	56	resonance	resonance	NOUN
fbem-23457	4	57	of	of	ADP
fbem-23457	4	58	accounting	account	VERB
fbem-23457	4	59	professional	professional	ADJ
fbem-23457	4	60	knowledge	knowledge	NOUN
fbem-23457	4	61	teaching	teaching	NOUN
fbem-23457	4	62	and	and	CCONJ
fbem-23457	4	63	value	value	NOUN
fbem-23457	4	64	guidance	guidance	NOUN
fbem-23457	4	65	.	.	PUNCT
fbem-23457	5	1	keywords	keyword	NOUN
fbem-23457	5	2	:	:	PUNCT
fbem-23457	5	3	accounting	account	VERB
fbem-23457	5	4	professional	professional	ADJ
fbem-23457	5	5	values	value	NOUN
fbem-23457	5	6	,	,	PUNCT
fbem-23457	5	7	implementation	implementation	NOUN
fbem-23457	5	8	path	path	NOUN
fbem-23457	5	9	,	,	PUNCT
fbem-23457	5	10	value	value	NOUN
fbem-23457	5	11	implication	implication	NOUN
fbem-23457	5	12	.	.	PUNCT
fbem-23457	6	1	1	1	X
fbem-23457	6	2	.	.	X
fbem-23457	6	3	introduction	introduction	NOUN
fbem-23457	6	4	curriculum	curriculum	NOUN
fbem-23457	6	5	is	be	AUX
fbem-23457	6	6	the	the	DET
fbem-23457	6	7	foundation	foundation	NOUN
fbem-23457	6	8	of	of	ADP
fbem-23457	6	9	education	education	NOUN
fbem-23457	6	10	,	,	PUNCT
fbem-23457	6	11	which	which	PRON
fbem-23457	6	12	directly	directly	ADV
fbem-23457	6	13	affects	affect	VERB
fbem-23457	6	14	the	the	DET
fbem-23457	6	15	quality	quality	NOUN
fbem-23457	6	16	of	of	ADP
fbem-23457	6	17	personnel	personnel	NOUN
fbem-23457	6	18	training	training	NOUN
fbem-23457	6	19	.	.	PUNCT
fbem-23457	7	1	as	as	ADP
fbem-23457	7	2	the	the	DET
fbem-23457	7	3	basic	basic	ADJ
fbem-23457	7	4	work	work	NOUN
fbem-23457	7	5	of	of	ADP
fbem-23457	7	6	macroeconomic	macroeconomic	ADJ
fbem-23457	7	7	management	management	NOUN
fbem-23457	7	8	and	and	CCONJ
fbem-23457	7	9	market	market	NOUN
fbem-23457	7	10	resource	resource	NOUN
fbem-23457	7	11	allocation	allocation	NOUN
fbem-23457	7	12	,	,	PUNCT
fbem-23457	7	13	accounting	accounting	NOUN
fbem-23457	7	14	always	always	ADV
fbem-23457	7	15	emphasizes	emphasize	VERB
fbem-23457	7	16	moral	moral	ADJ
fbem-23457	7	17	education	education	NOUN
fbem-23457	7	18	in	in	ADP
fbem-23457	7	19	the	the	DET
fbem-23457	7	20	training	training	NOUN
fbem-23457	7	21	of	of	ADP
fbem-23457	7	22	talents	talent	NOUN
fbem-23457	7	23	.	.	PUNCT
fbem-23457	8	1	accounting	account	VERB
fbem-23457	8	2	professional	professional	ADJ
fbem-23457	8	3	values	value	NOUN
fbem-23457	8	4	are	be	AUX
fbem-23457	8	5	produced	produce	VERB
fbem-23457	8	6	in	in	ADP
fbem-23457	8	7	a	a	DET
fbem-23457	8	8	certain	certain	ADJ
fbem-23457	8	9	social	social	ADJ
fbem-23457	8	10	background	background	NOUN
fbem-23457	8	11	,	,	PUNCT
fbem-23457	8	12	it	it	PRON
fbem-23457	8	13	is	be	AUX
fbem-23457	8	14	a	a	DET
fbem-23457	8	15	component	component	NOUN
fbem-23457	8	16	of	of	ADP
fbem-23457	8	17	the	the	DET
fbem-23457	8	18	total	total	ADJ
fbem-23457	8	19	values	value	NOUN
fbem-23457	8	20	,	,	PUNCT
fbem-23457	8	21	accounting	accounting	NOUN
fbem-23457	8	22	personnel	personnel	NOUN
fbem-23457	8	23	should	should	AUX
fbem-23457	8	24	have	have	VERB
fbem-23457	8	25	the	the	DET
fbem-23457	8	26	spirit	spirit	NOUN
fbem-23457	8	27	of	of	ADP
fbem-23457	8	28	honesty	honesty	NOUN
fbem-23457	8	29	and	and	CCONJ
fbem-23457	8	30	self	self	NOUN
fbem-23457	8	31	-	-	PUNCT
fbem-23457	8	32	discipline	discipline	NOUN
fbem-23457	8	33	,	,	PUNCT
fbem-23457	8	34	keep	keep	VERB
fbem-23457	8	35	objective	objective	ADJ
fbem-23457	8	36	and	and	CCONJ
fbem-23457	8	37	fair	fair	ADJ
fbem-23457	8	38	,	,	PUNCT
fbem-23457	8	39	and	and	CCONJ
fbem-23457	8	40	gradually	gradually	ADV
fbem-23457	8	41	form	form	VERB
fbem-23457	8	42	the	the	DET
fbem-23457	8	43	thought	thought	NOUN
fbem-23457	8	44	of	of	ADP
fbem-23457	8	45	ensuring	ensure	VERB
fbem-23457	8	46	the	the	DET
fbem-23457	8	47	disclosure	disclosure	NOUN
fbem-23457	8	48	of	of	ADP
fbem-23457	8	49	real	real	ADJ
fbem-23457	8	50	economic	economic	ADJ
fbem-23457	8	51	information	information	NOUN
fbem-23457	8	52	and	and	CCONJ
fbem-23457	8	53	actively	actively	ADV
fbem-23457	8	54	control	control	VERB
fbem-23457	8	55	the	the	DET
fbem-23457	8	56	awareness	awareness	NOUN
fbem-23457	8	57	of	of	ADP
fbem-23457	8	58	tax	tax	NOUN
fbem-23457	8	59	risks	risk	NOUN
fbem-23457	8	60	,	,	PUNCT
fbem-23457	8	61	accounting	accounting	NOUN
fbem-23457	8	62	activities	activity	NOUN
fbem-23457	8	63	and	and	CCONJ
fbem-23457	8	64	behavior	behavior	NOUN
fbem-23457	8	65	,	,	PUNCT
fbem-23457	8	66	correct	correct	ADJ
fbem-23457	8	67	professional	professional	ADJ
fbem-23457	8	68	attitude	attitude	NOUN
fbem-23457	8	69	of	of	ADP
fbem-23457	8	70	the	the	DET
fbem-23457	8	71	ideology	ideology	NOUN
fbem-23457	8	72	.	.	PUNCT
fbem-23457	9	1	however	however	ADV
fbem-23457	9	2	,	,	PUNCT
fbem-23457	9	3	some	some	DET
fbem-23457	9	4	colleges	college	NOUN
fbem-23457	9	5	and	and	CCONJ
fbem-23457	9	6	universities	university	NOUN
fbem-23457	9	7	have	have	AUX
fbem-23457	9	8	not	not	PART
fbem-23457	9	9	paid	pay	VERB
fbem-23457	9	10	attention	attention	NOUN
fbem-23457	9	11	to	to	ADP
fbem-23457	9	12	the	the	DET
fbem-23457	9	13	innovation	innovation	NOUN
fbem-23457	9	14	of	of	ADP
fbem-23457	9	15	ideological	ideological	ADJ
fbem-23457	9	16	and	and	CCONJ
fbem-23457	9	17	political	political	ADJ
fbem-23457	9	18	education	education	NOUN
fbem-23457	9	19	of	of	ADP
fbem-23457	9	20	finance	finance	NOUN
fbem-23457	9	21	and	and	CCONJ
fbem-23457	9	22	accounting	accounting	NOUN
fbem-23457	9	23	,	,	PUNCT
fbem-23457	9	24	and	and	CCONJ
fbem-23457	9	25	the	the	DET
fbem-23457	9	26	ideological	ideological	ADJ
fbem-23457	9	27	and	and	CCONJ
fbem-23457	9	28	political	political	ADJ
fbem-23457	9	29	resources	resource	NOUN
fbem-23457	9	30	such	such	ADJ
fbem-23457	9	31	as	as	ADP
fbem-23457	9	32	accounting	account	VERB
fbem-23457	9	33	professional	professional	ADJ
fbem-23457	9	34	values	value	NOUN
fbem-23457	9	35	contained	contain	VERB
fbem-23457	9	36	in	in	ADP
fbem-23457	9	37	accounting	accounting	NOUN
fbem-23457	9	38	courses	course	NOUN
fbem-23457	9	39	have	have	AUX
fbem-23457	9	40	not	not	PART
fbem-23457	9	41	been	be	AUX
fbem-23457	9	42	fully	fully	ADV
fbem-23457	9	43	explored	explore	VERB
fbem-23457	9	44	and	and	CCONJ
fbem-23457	9	45	played	play	VERB
fbem-23457	9	46	a	a	DET
fbem-23457	9	47	role	role	NOUN
fbem-23457	9	48	[	[	X
fbem-23457	9	49	1	1	NUM
fbem-23457	9	50	]	]	PUNCT
fbem-23457	9	51	.	.	PUNCT
fbem-23457	10	1	moreover	moreover	ADV
fbem-23457	10	2	,	,	PUNCT
fbem-23457	10	3	as	as	SCONJ
fbem-23457	10	4	various	various	ADJ
fbem-23457	10	5	undertakings	undertaking	NOUN
fbem-23457	10	6	of	of	ADP
fbem-23457	10	7	socialism	socialism	NOUN
fbem-23457	10	8	in	in	ADP
fbem-23457	10	9	china	china	PROPN
fbem-23457	10	10	have	have	AUX
fbem-23457	10	11	entered	enter	VERB
fbem-23457	10	12	a	a	DET
fbem-23457	10	13	stage	stage	NOUN
fbem-23457	10	14	of	of	ADP
fbem-23457	10	15	high	high	ADJ
fbem-23457	10	16	-	-	PUNCT
fbem-23457	10	17	quality	quality	NOUN
fbem-23457	10	18	development	development	NOUN
fbem-23457	10	19	,	,	PUNCT
fbem-23457	10	20	the	the	DET
fbem-23457	10	21	requirements	requirement	NOUN
fbem-23457	10	22	for	for	ADP
fbem-23457	10	23	the	the	DET
fbem-23457	10	24	ideological	ideological	ADJ
fbem-23457	10	25	and	and	CCONJ
fbem-23457	10	26	moral	moral	ADJ
fbem-23457	10	27	quality	quality	NOUN
fbem-23457	10	28	and	and	CCONJ
fbem-23457	10	29	professional	professional	ADJ
fbem-23457	10	30	competence	competence	NOUN
fbem-23457	10	31	of	of	ADP
fbem-23457	10	32	financial	financial	ADJ
fbem-23457	10	33	and	and	CCONJ
fbem-23457	10	34	accounting	accounting	NOUN
fbem-23457	10	35	personnel	personnel	NOUN
fbem-23457	10	36	have	have	AUX
fbem-23457	10	37	also	also	ADV
fbem-23457	10	38	been	be	AUX
fbem-23457	10	39	further	far	ADV
fbem-23457	10	40	improved	improve	VERB
fbem-23457	10	41	.	.	PUNCT
fbem-23457	11	1	the	the	DET
fbem-23457	11	2	integration	integration	NOUN
fbem-23457	11	3	of	of	ADP
fbem-23457	11	4	accounting	account	VERB
fbem-23457	11	5	professional	professional	ADJ
fbem-23457	11	6	values	value	NOUN
fbem-23457	11	7	into	into	ADP
fbem-23457	11	8	accounting	account	VERB
fbem-23457	11	9	major	major	ADJ
fbem-23457	11	10	courses	course	NOUN
fbem-23457	11	11	can	can	AUX
fbem-23457	11	12	guide	guide	VERB
fbem-23457	11	13	students	student	NOUN
fbem-23457	11	14	to	to	PART
fbem-23457	11	15	transform	transform	VERB
fbem-23457	11	16	the	the	DET
fbem-23457	11	17	accounting	accounting	NOUN
fbem-23457	11	18	professional	professional	ADJ
fbem-23457	11	19	knowledge	knowledge	NOUN
fbem-23457	11	20	and	and	CCONJ
fbem-23457	11	21	skills	skill	NOUN
fbem-23457	11	22	learned	learn	VERB
fbem-23457	11	23	in	in	ADP
fbem-23457	11	24	the	the	DET
fbem-23457	11	25	classroom	classroom	NOUN
fbem-23457	11	26	into	into	ADP
fbem-23457	11	27	vivid	vivid	ADJ
fbem-23457	11	28	patriotic	patriotic	ADJ
fbem-23457	11	29	practice	practice	NOUN
fbem-23457	11	30	.	.	PUNCT
fbem-23457	12	1	in	in	ADP
fbem-23457	12	2	the	the	DET
fbem-23457	12	3	process	process	NOUN
fbem-23457	12	4	of	of	ADP
fbem-23457	12	5	teaching	teaching	NOUN
fbem-23457	12	6	knowledge	knowledge	NOUN
fbem-23457	12	7	,	,	PUNCT
fbem-23457	12	8	attention	attention	NOUN
fbem-23457	12	9	should	should	AUX
fbem-23457	12	10	be	be	AUX
fbem-23457	12	11	paid	pay	VERB
fbem-23457	12	12	to	to	ADP
fbem-23457	12	13	cultivating	cultivate	VERB
fbem-23457	12	14	students	student	NOUN
fbem-23457	12	15	'	'	PART
fbem-23457	12	16	ideological	ideological	ADJ
fbem-23457	12	17	and	and	CCONJ
fbem-23457	12	18	moral	moral	ADJ
fbem-23457	12	19	quality	quality	NOUN
fbem-23457	12	20	,	,	PUNCT
fbem-23457	12	21	improving	improve	VERB
fbem-23457	12	22	students	student	NOUN
fbem-23457	12	23	'	'	PART
fbem-23457	12	24	professional	professional	ADJ
fbem-23457	12	25	ethics	ethic	NOUN
fbem-23457	12	26	,	,	PUNCT
fbem-23457	12	27	and	and	CCONJ
fbem-23457	12	28	guiding	guide	VERB
fbem-23457	12	29	students	student	NOUN
fbem-23457	12	30	to	to	PART
fbem-23457	12	31	make	make	VERB
fbem-23457	12	32	correct	correct	ADJ
fbem-23457	12	33	value	value	NOUN
fbem-23457	12	34	judgments	judgment	NOUN
fbem-23457	12	35	and	and	CCONJ
fbem-23457	12	36	choices	choice	NOUN
fbem-23457	12	37	.	.	PUNCT
fbem-23457	13	1	the	the	DET
fbem-23457	13	2	integration	integration	NOUN
fbem-23457	13	3	of	of	ADP
fbem-23457	13	4	the	the	DET
fbem-23457	13	5	two	two	NUM
fbem-23457	13	6	is	be	AUX
fbem-23457	13	7	the	the	DET
fbem-23457	13	8	inevitable	inevitable	ADJ
fbem-23457	13	9	choice	choice	NOUN
fbem-23457	13	10	for	for	ADP
fbem-23457	13	11	deepening	deepen	VERB
fbem-23457	13	12	the	the	DET
fbem-23457	13	13	reform	reform	NOUN
fbem-23457	13	14	of	of	ADP
fbem-23457	13	15	accounting	accounting	NOUN
fbem-23457	13	16	curriculum	curriculum	NOUN
fbem-23457	13	17	teaching	teaching	NOUN
fbem-23457	13	18	,	,	PUNCT
fbem-23457	13	19	which	which	PRON
fbem-23457	13	20	has	have	VERB
fbem-23457	13	21	great	great	ADJ
fbem-23457	13	22	strategic	strategic	ADJ
fbem-23457	13	23	significance	significance	NOUN
fbem-23457	13	24	for	for	ADP
fbem-23457	13	25	carrying	carry	VERB
fbem-23457	13	26	out	out	ADP
fbem-23457	13	27	the	the	DET
fbem-23457	13	28	fundamental	fundamental	ADJ
fbem-23457	13	29	task	task	NOUN
fbem-23457	13	30	of	of	ADP
fbem-23457	13	31	"	"	PUNCT
fbem-23457	13	32	cultivating	cultivate	VERB
fbem-23457	13	33	virtues	virtue	NOUN
fbem-23457	13	34	"	"	PUNCT
fbem-23457	13	35	.	.	PUNCT
fbem-23457	14	1	2	2	X
fbem-23457	14	2	.	.	X
fbem-23457	14	3	the	the	DET
fbem-23457	14	4	value	value	NOUN
fbem-23457	14	5	implication	implication	NOUN
fbem-23457	14	6	of	of	ADP
fbem-23457	14	7	integrating	integrate	VERB
fbem-23457	14	8	accounting	account	VERB
fbem-23457	14	9	professional	professional	ADJ
fbem-23457	14	10	values	value	NOUN
fbem-23457	14	11	into	into	ADP
fbem-23457	14	12	accounting	account	VERB
fbem-23457	14	13	professional	professional	ADJ
fbem-23457	14	14	courses	course	NOUN
fbem-23457	14	15	educating	educate	VERB
fbem-23457	14	16	people	people	NOUN
fbem-23457	14	17	with	with	ADP
fbem-23457	14	18	"	"	PUNCT
fbem-23457	14	19	virtue	virtue	NOUN
fbem-23457	14	20	"	"	PUNCT
fbem-23457	14	21	is	be	AUX
fbem-23457	14	22	an	an	DET
fbem-23457	14	23	indispensable	indispensable	ADJ
fbem-23457	14	24	part	part	NOUN
fbem-23457	14	25	of	of	ADP
fbem-23457	14	26	accounting	accounting	NOUN
fbem-23457	14	27	teaching	teaching	NOUN
fbem-23457	14	28	and	and	CCONJ
fbem-23457	14	29	plays	play	VERB
fbem-23457	14	30	a	a	DET
fbem-23457	14	31	vital	vital	ADJ
fbem-23457	14	32	role	role	NOUN
fbem-23457	14	33	in	in	ADP
fbem-23457	14	34	training	training	NOUN
fbem-23457	14	35	accounting	accounting	NOUN
fbem-23457	14	36	personnel	personnel	NOUN
fbem-23457	14	37	.	.	PUNCT
fbem-23457	15	1	accounting	account	VERB
fbem-23457	15	2	professional	professional	ADJ
fbem-23457	15	3	values	value	NOUN
fbem-23457	15	4	are	be	AUX
fbem-23457	15	5	an	an	DET
fbem-23457	15	6	important	important	ADJ
fbem-23457	15	7	part	part	NOUN
fbem-23457	15	8	of	of	ADP
fbem-23457	15	9	accounting	account	VERB
fbem-23457	15	10	ideological	ideological	ADJ
fbem-23457	15	11	and	and	CCONJ
fbem-23457	15	12	political	political	ADJ
fbem-23457	15	13	education	education	NOUN
fbem-23457	15	14	.	.	PUNCT
fbem-23457	16	1	in	in	ADP
fbem-23457	16	2	-	-	PUNCT
fbem-23457	16	3	depth	depth	NOUN
fbem-23457	16	4	analysis	analysis	NOUN
fbem-23457	16	5	of	of	ADP
fbem-23457	16	6	the	the	DET
fbem-23457	16	7	value	value	NOUN
fbem-23457	16	8	implication	implication	NOUN
fbem-23457	16	9	of	of	ADP
fbem-23457	16	10	integrating	integrate	VERB
fbem-23457	16	11	accounting	account	VERB
fbem-23457	16	12	professional	professional	ADJ
fbem-23457	16	13	values	value	NOUN
fbem-23457	16	14	into	into	ADP
fbem-23457	16	15	accounting	accounting	NOUN
fbem-23457	16	16	courses	course	NOUN
fbem-23457	16	17	is	be	AUX
fbem-23457	16	18	a	a	DET
fbem-23457	16	19	prerequisite	prerequisite	NOUN
fbem-23457	16	20	for	for	ADP
fbem-23457	16	21	colleges	college	NOUN
fbem-23457	16	22	and	and	CCONJ
fbem-23457	16	23	universities	university	NOUN
fbem-23457	16	24	to	to	PART
fbem-23457	16	25	effectively	effectively	ADV
fbem-23457	16	26	promote	promote	VERB
fbem-23457	16	27	accounting	account	VERB
fbem-23457	16	28	professional	professional	ADJ
fbem-23457	16	29	education	education	NOUN
fbem-23457	16	30	.	.	PUNCT
fbem-23457	17	1	2.1	2.1	NUM
fbem-23457	17	2	.	.	PUNCT
fbem-23457	18	1	extend	extend	VERB
fbem-23457	18	2	accounting	accounting	NOUN
fbem-23457	18	3	teaching	teaching	NOUN
fbem-23457	18	4	resources	resource	NOUN
fbem-23457	18	5	and	and	CCONJ
fbem-23457	18	6	optimize	optimize	VERB
fbem-23457	18	7	teaching	teaching	NOUN
fbem-23457	18	8	process	process	NOUN
fbem-23457	18	9	design	design	VERB
fbem-23457	18	10	the	the	DET
fbem-23457	18	11	accounting	accounting	NOUN
fbem-23457	18	12	curriculum	curriculum	NOUN
fbem-23457	18	13	system	system	NOUN
fbem-23457	18	14	has	have	VERB
fbem-23457	18	15	such	such	ADJ
fbem-23457	18	16	problems	problem	NOUN
fbem-23457	18	17	as	as	ADP
fbem-23457	18	18	less	less	ADV
fbem-23457	18	19	ideological	ideological	ADJ
fbem-23457	18	20	and	and	CCONJ
fbem-23457	18	21	political	political	ADJ
fbem-23457	18	22	education	education	NOUN
fbem-23457	18	23	,	,	PUNCT
fbem-23457	18	24	scattered	scattered	ADJ
fbem-23457	18	25	and	and	CCONJ
fbem-23457	18	26	single	single	ADJ
fbem-23457	18	27	course	course	NOUN
fbem-23457	18	28	content	content	NOUN
fbem-23457	18	29	,	,	PUNCT
fbem-23457	18	30	etc	etc	X
fbem-23457	18	31	.	.	X
fbem-23457	18	32	accounting	account	VERB
fbem-23457	18	33	professional	professional	ADJ
fbem-23457	18	34	values	value	NOUN
fbem-23457	18	35	provide	provide	VERB
fbem-23457	18	36	important	important	ADJ
fbem-23457	18	37	resources	resource	NOUN
fbem-23457	18	38	for	for	ADP
fbem-23457	18	39	enriching	enrich	VERB
fbem-23457	18	40	the	the	DET
fbem-23457	18	41	content	content	NOUN
fbem-23457	18	42	of	of	ADP
fbem-23457	18	43	accounting	accounting	NOUN
fbem-23457	18	44	law	law	PROPN
fbem-23457	18	45	and	and	CCONJ
fbem-23457	18	46	accounting	account	VERB
fbem-23457	18	47	professional	professional	ADJ
fbem-23457	18	48	ethics	ethic	NOUN
fbem-23457	18	49	,	,	PUNCT
fbem-23457	18	50	and	and	CCONJ
fbem-23457	18	51	provide	provide	VERB
fbem-23457	18	52	a	a	DET
fbem-23457	18	53	new	new	ADJ
fbem-23457	18	54	way	way	NOUN
fbem-23457	18	55	to	to	PART
fbem-23457	18	56	improve	improve	VERB
fbem-23457	18	57	the	the	DET
fbem-23457	18	58	accounting	accounting	NOUN
fbem-23457	18	59	curriculum	curriculum	NOUN
fbem-23457	18	60	system	system	NOUN
fbem-23457	18	61	.	.	PUNCT
fbem-23457	19	1	colleges	college	NOUN
fbem-23457	19	2	and	and	CCONJ
fbem-23457	19	3	universities	university	NOUN
fbem-23457	19	4	integrate	integrate	VERB
fbem-23457	19	5	accounting	account	VERB
fbem-23457	19	6	professional	professional	ADJ
fbem-23457	19	7	values	value	NOUN
fbem-23457	19	8	into	into	ADP
fbem-23457	19	9	accounting	account	VERB
fbem-23457	19	10	professional	professional	ADJ
fbem-23457	19	11	courses	course	NOUN
fbem-23457	19	12	,	,	PUNCT
fbem-23457	19	13	integrate	integrate	VERB
fbem-23457	19	14	and	and	CCONJ
fbem-23457	19	15	stimulate	stimulate	VERB
fbem-23457	19	16	each	each	DET
fbem-23457	19	17	other	other	ADJ
fbem-23457	19	18	,	,	PUNCT
fbem-23457	19	19	and	and	CCONJ
fbem-23457	19	20	give	give	VERB
fbem-23457	19	21	static	static	ADJ
fbem-23457	19	22	teaching	teaching	NOUN
fbem-23457	19	23	materials	material	NOUN
fbem-23457	19	24	with	with	ADP
fbem-23457	19	25	hidden	hide	VERB
fbem-23457	19	26	meanings	meaning	NOUN
fbem-23457	19	27	such	such	ADJ
fbem-23457	19	28	as	as	ADP
fbem-23457	19	29	spirit	spirit	NOUN
fbem-23457	19	30	of	of	ADP
fbem-23457	19	31	the	the	DET
fbem-23457	19	32	times	time	NOUN
fbem-23457	19	33	,	,	PUNCT
fbem-23457	19	34	cultural	cultural	ADJ
fbem-23457	19	35	connotation	connotation	NOUN
fbem-23457	19	36	,	,	PUNCT
fbem-23457	19	37	academic	academic	ADJ
fbem-23457	19	38	norms	norm	NOUN
fbem-23457	19	39	,	,	PUNCT
fbem-23457	19	40	speculative	speculative	ADJ
fbem-23457	19	41	logic	logic	NOUN
fbem-23457	19	42	,	,	PUNCT
fbem-23457	19	43	and	and	CCONJ
fbem-23457	19	44	sentiment	sentiment	NOUN
fbem-23457	19	45	cultivation	cultivation	NOUN
fbem-23457	19	46	,	,	PUNCT
fbem-23457	19	47	extending	extend	VERB
fbem-23457	19	48	the	the	DET
fbem-23457	19	49	function	function	NOUN
fbem-23457	19	50	space	space	NOUN
fbem-23457	19	51	of	of	ADP
fbem-23457	19	52	limited	limited	ADJ
fbem-23457	19	53	educational	educational	ADJ
fbem-23457	19	54	resources	resource	NOUN
fbem-23457	19	55	[	[	X
fbem-23457	19	56	2	2	NUM
fbem-23457	19	57	]	]	PUNCT
fbem-23457	19	58	.	.	PUNCT
fbem-23457	20	1	accounting	accounting	NOUN
fbem-23457	20	2	teaching	teach	VERB
fbem-23457	20	3	itself	itself	PRON
fbem-23457	20	4	and	and	CCONJ
fbem-23457	20	5	its	its	PRON
fbem-23457	20	6	extended	extended	ADJ
fbem-23457	20	7	educational	educational	ADJ
fbem-23457	20	8	resources	resource	NOUN
fbem-23457	20	9	are	be	AUX
fbem-23457	20	10	taken	take	VERB
fbem-23457	20	11	as	as	ADP
fbem-23457	20	12	important	important	ADJ
fbem-23457	20	13	contents	content	NOUN
fbem-23457	20	14	of	of	ADP
fbem-23457	20	15	course	course	NOUN
fbem-23457	20	16	design	design	NOUN
fbem-23457	20	17	and	and	CCONJ
fbem-23457	20	18	teaching	teach	VERB
fbem-23457	20	19	resource	resource	NOUN
fbem-23457	20	20	construction	construction	NOUN
fbem-23457	20	21	,	,	PUNCT
fbem-23457	20	22	and	and	CCONJ
fbem-23457	20	23	implemented	implement	VERB
fbem-23457	20	24	in	in	ADP
fbem-23457	20	25	teaching	teach	VERB
fbem-23457	20	26	content	content	NOUN
fbem-23457	20	27	design	design	NOUN
fbem-23457	20	28	,	,	PUNCT
fbem-23457	20	29	teaching	teach	VERB
fbem-23457	20	30	link	link	NOUN
fbem-23457	20	31	arrangement	arrangement	NOUN
fbem-23457	20	32	,	,	PUNCT
fbem-23457	20	33	exchange	exchange	NOUN
fbem-23457	20	34	and	and	CCONJ
fbem-23457	20	35	discussion	discussion	NOUN
fbem-23457	20	36	,	,	PUNCT
fbem-23457	20	37	etc	etc	X
fbem-23457	20	38	.	.	X
fbem-23457	20	39	,	,	PUNCT
fbem-23457	20	40	running	run	VERB
fbem-23457	20	41	through	through	ADP
fbem-23457	20	42	all	all	DET
fbem-23457	20	43	aspects	aspect	NOUN
fbem-23457	20	44	of	of	ADP
fbem-23457	20	45	course	course	NOUN
fbem-23457	20	46	teaching	teaching	NOUN
fbem-23457	20	47	,	,	PUNCT
fbem-23457	20	48	teaching	teach	VERB
fbem-23457	20	49	discussion	discussion	NOUN
fbem-23457	20	50	,	,	PUNCT
fbem-23457	20	51	experiment	experiment	NOUN
fbem-23457	20	52	and	and	CCONJ
fbem-23457	20	53	practical	practical	ADJ
fbem-23457	20	54	training	training	NOUN
fbem-23457	20	55	and	and	CCONJ
fbem-23457	20	56	assessment	assessment	NOUN
fbem-23457	20	57	,	,	PUNCT
fbem-23457	20	58	and	and	CCONJ
fbem-23457	20	59	presenting	present	VERB
fbem-23457	20	60	important	important	ADJ
fbem-23457	20	61	contents	content	NOUN
fbem-23457	20	62	and	and	CCONJ
fbem-23457	20	63	implications	implication	NOUN
fbem-23457	20	64	of	of	ADP
fbem-23457	20	65	accounting	account	VERB
fbem-23457	20	66	professional	professional	ADJ
fbem-23457	20	67	values	value	NOUN
fbem-23457	20	68	through	through	ADP
fbem-23457	20	69	accounting	account	VERB
fbem-23457	20	70	ideological	ideological	ADJ
fbem-23457	20	71	and	and	CCONJ
fbem-23457	20	72	political	political	ADJ
fbem-23457	20	73	cases	case	NOUN
fbem-23457	20	74	.	.	PUNCT
fbem-23457	21	1	guide	guide	VERB
fbem-23457	21	2	teachers	teacher	NOUN
fbem-23457	21	3	to	to	PART
fbem-23457	21	4	skillfully	skillfully	ADV
fbem-23457	21	5	integrate	integrate	VERB
fbem-23457	21	6	different	different	ADJ
fbem-23457	21	7	accounting	accounting	NOUN
fbem-23457	21	8	ideological	ideological	ADJ
fbem-23457	21	9	and	and	CCONJ
fbem-23457	21	10	83	83	NUM
fbem-23457	21	11	political	political	ADJ
fbem-23457	21	12	cases	case	NOUN
fbem-23457	21	13	into	into	ADP
fbem-23457	21	14	the	the	DET
fbem-23457	21	15	course	course	NOUN
fbem-23457	21	16	construction	construction	NOUN
fbem-23457	21	17	of	of	ADP
fbem-23457	21	18	accounting	account	VERB
fbem-23457	21	19	major	major	ADJ
fbem-23457	21	20	,	,	PUNCT
fbem-23457	21	21	and	and	CCONJ
fbem-23457	21	22	effectively	effectively	ADV
fbem-23457	21	23	integrate	integrate	VERB
fbem-23457	21	24	accounting	account	VERB
fbem-23457	21	25	professional	professional	ADJ
fbem-23457	21	26	values	value	NOUN
fbem-23457	21	27	into	into	ADP
fbem-23457	21	28	the	the	DET
fbem-23457	21	29	whole	whole	ADJ
fbem-23457	21	30	teaching	teaching	NOUN
fbem-23457	21	31	process	process	NOUN
fbem-23457	21	32	.	.	PUNCT
fbem-23457	22	1	in	in	ADP
fbem-23457	22	2	this	this	DET
fbem-23457	22	3	way	way	NOUN
fbem-23457	22	4	,	,	PUNCT
fbem-23457	22	5	ideological	ideological	ADJ
fbem-23457	22	6	and	and	CCONJ
fbem-23457	22	7	political	political	ADJ
fbem-23457	22	8	content	content	NOUN
fbem-23457	22	9	can	can	AUX
fbem-23457	22	10	be	be	AUX
fbem-23457	22	11	organically	organically	ADV
fbem-23457	22	12	integrated	integrate	VERB
fbem-23457	22	13	into	into	ADP
fbem-23457	22	14	education	education	NOUN
fbem-23457	22	15	,	,	PUNCT
fbem-23457	22	16	and	and	CCONJ
fbem-23457	22	17	diversified	diversify	VERB
fbem-23457	22	18	case	case	NOUN
fbem-23457	22	19	teaching	teaching	NOUN
fbem-23457	22	20	can	can	AUX
fbem-23457	22	21	attract	attract	VERB
fbem-23457	22	22	students	student	NOUN
fbem-23457	22	23	'	'	PART
fbem-23457	22	24	attention	attention	NOUN
fbem-23457	22	25	,	,	PUNCT
fbem-23457	22	26	and	and	CCONJ
fbem-23457	22	27	the	the	DET
fbem-23457	22	28	educational	educational	ADJ
fbem-23457	22	29	value	value	NOUN
fbem-23457	22	30	of	of	ADP
fbem-23457	22	31	the	the	DET
fbem-23457	22	32	course	course	NOUN
fbem-23457	22	33	can	can	AUX
fbem-23457	22	34	be	be	AUX
fbem-23457	22	35	reflected	reflect	VERB
fbem-23457	22	36	in	in	ADP
fbem-23457	22	37	the	the	DET
fbem-23457	22	38	full	full	ADJ
fbem-23457	22	39	interaction	interaction	NOUN
fbem-23457	22	40	between	between	ADP
fbem-23457	22	41	teachers	teacher	NOUN
fbem-23457	22	42	and	and	CCONJ
fbem-23457	22	43	students	student	NOUN
fbem-23457	22	44	.	.	PUNCT
fbem-23457	23	1	with	with	ADP
fbem-23457	23	2	the	the	DET
fbem-23457	23	3	development	development	NOUN
fbem-23457	23	4	and	and	CCONJ
fbem-23457	23	5	progress	progress	NOUN
fbem-23457	23	6	of	of	ADP
fbem-23457	23	7	the	the	DET
fbem-23457	23	8	country	country	NOUN
fbem-23457	23	9	and	and	CCONJ
fbem-23457	23	10	social	social	ADJ
fbem-23457	23	11	change	change	NOUN
fbem-23457	23	12	,	,	PUNCT
fbem-23457	23	13	the	the	DET
fbem-23457	23	14	teaching	teaching	NOUN
fbem-23457	23	15	mode	mode	NOUN
fbem-23457	23	16	is	be	AUX
fbem-23457	23	17	constantly	constantly	ADV
fbem-23457	23	18	updated	update	VERB
fbem-23457	23	19	and	and	CCONJ
fbem-23457	23	20	adjusted	adjust	VERB
fbem-23457	23	21	,	,	PUNCT
fbem-23457	23	22	so	so	SCONJ
fbem-23457	23	23	as	as	SCONJ
fbem-23457	23	24	to	to	PART
fbem-23457	23	25	manifest	manifest	VERB
fbem-23457	23	26	and	and	CCONJ
fbem-23457	23	27	change	change	VERB
fbem-23457	23	28	the	the	DET
fbem-23457	23	29	knowledge	knowledge	NOUN
fbem-23457	23	30	value	value	NOUN
fbem-23457	23	31	system	system	NOUN
fbem-23457	23	32	of	of	ADP
fbem-23457	23	33	accounting	accounting	NOUN
fbem-23457	23	34	discipline	discipline	NOUN
fbem-23457	23	35	.	.	PUNCT
fbem-23457	24	1	2.2	2.2	NUM
fbem-23457	24	2	.	.	PUNCT
fbem-23457	25	1	improve	improve	VERB
fbem-23457	25	2	students	student	NOUN
fbem-23457	25	3	'	'	PART
fbem-23457	25	4	ideological	ideological	ADJ
fbem-23457	25	5	quality	quality	NOUN
fbem-23457	25	6	and	and	CCONJ
fbem-23457	25	7	promote	promote	VERB
fbem-23457	25	8	their	their	PRON
fbem-23457	25	9	all	all	DET
fbem-23457	25	10	-	-	PUNCT
fbem-23457	25	11	round	round	NOUN
fbem-23457	25	12	development	development	NOUN
fbem-23457	25	13	in	in	ADP
fbem-23457	25	14	the	the	DET
fbem-23457	25	15	process	process	NOUN
fbem-23457	25	16	of	of	ADP
fbem-23457	25	17	accounting	accounting	NOUN
fbem-23457	25	18	teaching	teaching	NOUN
fbem-23457	25	19	,	,	PUNCT
fbem-23457	25	20	the	the	DET
fbem-23457	25	21	overall	overall	ADJ
fbem-23457	25	22	development	development	NOUN
fbem-23457	25	23	of	of	ADP
fbem-23457	25	24	students	student	NOUN
fbem-23457	25	25	'	'	PART
fbem-23457	25	26	morality	morality	NOUN
fbem-23457	25	27	,	,	PUNCT
fbem-23457	25	28	intelligence	intelligence	NOUN
fbem-23457	25	29	,	,	PUNCT
fbem-23457	25	30	physical	physical	ADJ
fbem-23457	25	31	beauty	beauty	NOUN
fbem-23457	25	32	is	be	AUX
fbem-23457	25	33	often	often	ADV
fbem-23457	25	34	ignored	ignore	VERB
fbem-23457	25	35	,	,	PUNCT
fbem-23457	25	36	and	and	CCONJ
fbem-23457	25	37	there	there	PRON
fbem-23457	25	38	are	be	VERB
fbem-23457	25	39	problems	problem	NOUN
fbem-23457	25	40	such	such	ADJ
fbem-23457	25	41	as	as	ADP
fbem-23457	25	42	focusing	focus	VERB
fbem-23457	25	43	only	only	ADV
fbem-23457	25	44	on	on	ADP
fbem-23457	25	45	professional	professional	ADJ
fbem-23457	25	46	knowledge	knowledge	NOUN
fbem-23457	25	47	and	and	CCONJ
fbem-23457	25	48	skills	skill	NOUN
fbem-23457	25	49	while	while	SCONJ
fbem-23457	25	50	ignoring	ignore	VERB
fbem-23457	25	51	moral	moral	ADJ
fbem-23457	25	52	cultivation	cultivation	NOUN
fbem-23457	25	53	and	and	CCONJ
fbem-23457	25	54	values	value	NOUN
fbem-23457	25	55	.	.	PUNCT
fbem-23457	26	1	youth	youth	NOUN
fbem-23457	26	2	is	be	AUX
fbem-23457	26	3	the	the	DET
fbem-23457	26	4	future	future	NOUN
fbem-23457	26	5	of	of	ADP
fbem-23457	26	6	the	the	DET
fbem-23457	26	7	motherland	motherland	NOUN
fbem-23457	26	8	and	and	CCONJ
fbem-23457	26	9	the	the	DET
fbem-23457	26	10	hope	hope	NOUN
fbem-23457	26	11	of	of	ADP
fbem-23457	26	12	the	the	DET
fbem-23457	26	13	nation	nation	NOUN
fbem-23457	26	14	.	.	PUNCT
fbem-23457	27	1	the	the	DET
fbem-23457	27	2	foundation	foundation	NOUN
fbem-23457	27	3	of	of	ADP
fbem-23457	27	4	colleges	college	NOUN
fbem-23457	27	5	and	and	CCONJ
fbem-23457	27	6	universities	university	NOUN
fbem-23457	27	7	is	be	AUX
fbem-23457	27	8	to	to	PART
fbem-23457	27	9	cultivate	cultivate	VERB
fbem-23457	27	10	people	people	NOUN
fbem-23457	27	11	by	by	ADP
fbem-23457	27	12	virtue	virtue	NOUN
fbem-23457	27	13	.	.	PUNCT
fbem-23457	28	1	our	our	PRON
fbem-23457	28	2	party	party	NOUN
fbem-23457	28	3	has	have	AUX
fbem-23457	28	4	always	always	ADV
fbem-23457	28	5	attached	attach	VERB
fbem-23457	28	6	great	great	ADJ
fbem-23457	28	7	importance	importance	NOUN
fbem-23457	28	8	to	to	ADP
fbem-23457	28	9	the	the	DET
fbem-23457	28	10	ideological	ideological	ADJ
fbem-23457	28	11	education	education	NOUN
fbem-23457	28	12	and	and	CCONJ
fbem-23457	28	13	political	political	ADJ
fbem-23457	28	14	guidance	guidance	NOUN
fbem-23457	28	15	of	of	ADP
fbem-23457	28	16	young	young	ADJ
fbem-23457	28	17	college	college	NOUN
fbem-23457	28	18	students	student	NOUN
fbem-23457	28	19	,	,	PUNCT
fbem-23457	28	20	focusing	focus	VERB
fbem-23457	28	21	on	on	ADP
fbem-23457	28	22	the	the	DET
fbem-23457	28	23	long	long	ADJ
fbem-23457	28	24	-	-	PUNCT
fbem-23457	28	25	term	term	NOUN
fbem-23457	28	26	,	,	PUNCT
fbem-23457	28	27	based	base	VERB
fbem-23457	28	28	on	on	ADP
fbem-23457	28	29	the	the	DET
fbem-23457	28	30	actual	actual	ADJ
fbem-23457	28	31	needs	need	NOUN
fbem-23457	28	32	of	of	ADP
fbem-23457	28	33	china	china	PROPN
fbem-23457	28	34	's	's	PART
fbem-23457	28	35	society	society	NOUN
fbem-23457	28	36	,	,	PUNCT
fbem-23457	28	37	and	and	CCONJ
fbem-23457	28	38	focusing	focus	VERB
fbem-23457	28	39	on	on	ADP
fbem-23457	28	40	cultivating	cultivate	VERB
fbem-23457	28	41	socialist	socialist	ADJ
fbem-23457	28	42	builders	builder	NOUN
fbem-23457	28	43	and	and	CCONJ
fbem-23457	28	44	successors	successor	NOUN
fbem-23457	28	45	with	with	ADP
fbem-23457	28	46	all	all	PRON
fbem-23457	28	47	-	-	PUNCT
fbem-23457	28	48	round	round	NOUN
fbem-23457	28	49	development	development	NOUN
fbem-23457	28	50	of	of	ADP
fbem-23457	28	51	morality	morality	NOUN
fbem-23457	28	52	,	,	PUNCT
fbem-23457	28	53	intelligence	intelligence	NOUN
fbem-23457	28	54	,	,	PUNCT
fbem-23457	28	55	physical	physical	ADJ
fbem-23457	28	56	fitness	fitness	NOUN
fbem-23457	28	57	,	,	PUNCT
fbem-23457	28	58	the	the	DET
fbem-23457	28	59	united	united	PROPN
fbem-23457	28	60	states	states	PROPN
fbem-23457	28	61	and	and	CCONJ
fbem-23457	28	62	labor	labor	NOUN
fbem-23457	28	63	.	.	PUNCT
fbem-23457	29	1	accounting	account	VERB
fbem-23457	29	2	professional	professional	ADJ
fbem-23457	29	3	values	value	NOUN
fbem-23457	29	4	are	be	AUX
fbem-23457	29	5	the	the	DET
fbem-23457	29	6	organic	organic	ADJ
fbem-23457	29	7	unity	unity	NOUN
fbem-23457	29	8	of	of	ADP
fbem-23457	29	9	ideological	ideological	ADJ
fbem-23457	29	10	politics	politic	NOUN
fbem-23457	29	11	and	and	CCONJ
fbem-23457	29	12	accounting	account	VERB
fbem-23457	29	13	professional	professional	ADJ
fbem-23457	29	14	knowledge	knowledge	NOUN
fbem-23457	29	15	,	,	PUNCT
fbem-23457	29	16	the	the	DET
fbem-23457	29	17	organic	organic	ADJ
fbem-23457	29	18	combination	combination	NOUN
fbem-23457	29	19	of	of	ADP
fbem-23457	29	20	professional	professional	ADJ
fbem-23457	29	21	education	education	NOUN
fbem-23457	29	22	and	and	CCONJ
fbem-23457	29	23	moral	moral	ADJ
fbem-23457	29	24	education	education	NOUN
fbem-23457	29	25	,	,	PUNCT
fbem-23457	29	26	and	and	CCONJ
fbem-23457	29	27	the	the	DET
fbem-23457	29	28	integration	integration	NOUN
fbem-23457	29	29	of	of	ADP
fbem-23457	29	30	german	german	ADJ
fbem-23457	29	31	and	and	CCONJ
fbem-23457	29	32	technical	technical	ADJ
fbem-23457	29	33	training	training	NOUN
fbem-23457	29	34	,	,	PUNCT
fbem-23457	29	35	so	so	SCONJ
fbem-23457	29	36	as	as	SCONJ
fbem-23457	29	37	to	to	PART
fbem-23457	29	38	facilitate	facilitate	VERB
fbem-23457	29	39	students	student	NOUN
fbem-23457	29	40	'	'	PART
fbem-23457	29	41	all	all	DET
fbem-23457	29	42	-	-	PUNCT
fbem-23457	29	43	round	round	NOUN
fbem-23457	29	44	development	development	NOUN
fbem-23457	29	45	,	,	PUNCT
fbem-23457	29	46	which	which	PRON
fbem-23457	29	47	is	be	AUX
fbem-23457	29	48	consistent	consistent	ADJ
fbem-23457	29	49	with	with	ADP
fbem-23457	29	50	the	the	DET
fbem-23457	29	51	orientation	orientation	NOUN
fbem-23457	29	52	of	of	ADP
fbem-23457	29	53	talent	talent	NOUN
fbem-23457	29	54	training	training	NOUN
fbem-23457	29	55	in	in	ADP
fbem-23457	29	56	colleges	college	NOUN
fbem-23457	29	57	and	and	CCONJ
fbem-23457	29	58	universities	university	NOUN
fbem-23457	29	59	and	and	CCONJ
fbem-23457	29	60	the	the	DET
fbem-23457	29	61	requirements	requirement	NOUN
fbem-23457	29	62	of	of	ADP
fbem-23457	29	63	enterprises	enterprise	NOUN
fbem-23457	29	64	on	on	ADP
fbem-23457	29	65	talent	talent	NOUN
fbem-23457	29	66	quality	quality	NOUN
fbem-23457	29	67	,	,	PUNCT
fbem-23457	29	68	and	and	CCONJ
fbem-23457	29	69	can	can	AUX
fbem-23457	29	70	also	also	ADV
fbem-23457	29	71	highlight	highlight	VERB
fbem-23457	29	72	the	the	DET
fbem-23457	29	73	teaching	teaching	NOUN
fbem-23457	29	74	goal	goal	NOUN
fbem-23457	29	75	of	of	ADP
fbem-23457	29	76	cultivating	cultivate	VERB
fbem-23457	29	77	the	the	DET
fbem-23457	29	78	comprehensive	comprehensive	ADJ
fbem-23457	29	79	quality	quality	NOUN
fbem-23457	29	80	of	of	ADP
fbem-23457	29	81	accounting	accounting	NOUN
fbem-23457	29	82	students	student	NOUN
fbem-23457	29	83	.	.	PUNCT
fbem-23457	30	1	accounting	accounting	NOUN
fbem-23457	30	2	courses	course	NOUN
fbem-23457	30	3	and	and	CCONJ
fbem-23457	30	4	accounting	account	VERB
fbem-23457	30	5	professional	professional	ADJ
fbem-23457	30	6	values	value	NOUN
fbem-23457	30	7	education	education	NOUN
fbem-23457	30	8	are	be	AUX
fbem-23457	30	9	in	in	ADP
fbem-23457	30	10	the	the	DET
fbem-23457	30	11	same	same	ADJ
fbem-23457	30	12	direction	direction	NOUN
fbem-23457	30	13	and	and	CCONJ
fbem-23457	30	14	resonance	resonance	NOUN
fbem-23457	30	15	with	with	ADP
fbem-23457	30	16	the	the	DET
fbem-23457	30	17	same	same	ADJ
fbem-23457	30	18	frequency	frequency	NOUN
fbem-23457	30	19	,	,	PUNCT
fbem-23457	30	20	cultivating	cultivate	VERB
fbem-23457	30	21	both	both	CCONJ
fbem-23457	30	22	professional	professional	ADJ
fbem-23457	30	23	knowledge	knowledge	NOUN
fbem-23457	30	24	and	and	CCONJ
fbem-23457	30	25	technical	technical	ADJ
fbem-23457	30	26	skills	skill	NOUN
fbem-23457	30	27	,	,	PUNCT
fbem-23457	30	28	but	but	CCONJ
fbem-23457	30	29	also	also	ADV
fbem-23457	30	30	have	have	VERB
fbem-23457	30	31	feelings	feeling	NOUN
fbem-23457	30	32	of	of	ADP
fbem-23457	30	33	home	home	NOUN
fbem-23457	30	34	and	and	CCONJ
fbem-23457	30	35	country	country	NOUN
fbem-23457	30	36	and	and	CCONJ
fbem-23457	30	37	moral	moral	ADJ
fbem-23457	30	38	cultivation	cultivation	NOUN
fbem-23457	30	39	,	,	PUNCT
fbem-23457	30	40	and	and	CCONJ
fbem-23457	30	41	can	can	AUX
fbem-23457	30	42	play	play	VERB
fbem-23457	30	43	the	the	DET
fbem-23457	30	44	role	role	NOUN
fbem-23457	30	45	of	of	ADP
fbem-23457	30	46	national	national	ADJ
fbem-23457	30	47	rejuvenation	rejuvenation	NOUN
fbem-23457	30	48	of	of	ADP
fbem-23457	30	49	the	the	DET
fbem-23457	30	50	new	new	ADJ
fbem-23457	30	51	era	era	NOUN
fbem-23457	30	52	,	,	PUNCT
fbem-23457	30	53	so	so	SCONJ
fbem-23457	30	54	that	that	SCONJ
fbem-23457	30	55	accounting	accounting	NOUN
fbem-23457	30	56	education	education	NOUN
fbem-23457	30	57	presents	present	VERB
fbem-23457	30	58	a	a	DET
fbem-23457	30	59	good	good	ADJ
fbem-23457	30	60	development	development	NOUN
fbem-23457	30	61	trend	trend	NOUN
fbem-23457	30	62	of	of	ADP
fbem-23457	30	63	"	"	PUNCT
fbem-23457	30	64	internal	internal	ADJ
fbem-23457	30	65	integration	integration	NOUN
fbem-23457	30	66	is	be	AUX
fbem-23457	30	67	more	more	ADV
fbem-23457	30	68	important	important	ADJ
fbem-23457	30	69	than	than	ADP
fbem-23457	30	70	external	external	ADJ
fbem-23457	30	71	form	form	NOUN
fbem-23457	30	72	,	,	PUNCT
fbem-23457	30	73	value	value	NOUN
fbem-23457	30	74	guidance	guidance	NOUN
fbem-23457	30	75	is	be	AUX
fbem-23457	30	76	more	more	ADV
fbem-23457	30	77	important	important	ADJ
fbem-23457	30	78	than	than	ADP
fbem-23457	30	79	knowledge	knowledge	NOUN
fbem-23457	30	80	transfer	transfer	NOUN
fbem-23457	30	81	"	"	PUNCT
fbem-23457	30	82	.	.	PUNCT
fbem-23457	31	1	2.3	2.3	NUM
fbem-23457	31	2	.	.	PUNCT
fbem-23457	32	1	strengthen	strengthen	VERB
fbem-23457	32	2	the	the	DET
fbem-23457	32	3	professional	professional	ADJ
fbem-23457	32	4	ethics	ethic	NOUN
fbem-23457	32	5	of	of	ADP
fbem-23457	32	6	finance	finance	NOUN
fbem-23457	32	7	and	and	CCONJ
fbem-23457	32	8	accounting	accounting	NOUN
fbem-23457	32	9	to	to	PART
fbem-23457	32	10	meet	meet	VERB
fbem-23457	32	11	the	the	DET
fbem-23457	32	12	needs	need	NOUN
fbem-23457	32	13	of	of	ADP
fbem-23457	32	14	talents	talent	NOUN
fbem-23457	32	15	in	in	ADP
fbem-23457	32	16	the	the	DET
fbem-23457	32	17	industry	industry	NOUN
fbem-23457	32	18	the	the	DET
fbem-23457	32	19	value	value	NOUN
fbem-23457	32	20	of	of	ADP
fbem-23457	32	21	accounting	accounting	NOUN
fbem-23457	32	22	profession	profession	NOUN
fbem-23457	32	23	is	be	AUX
fbem-23457	32	24	a	a	DET
fbem-23457	32	25	group	group	NOUN
fbem-23457	32	26	consensus	consensus	NOUN
fbem-23457	32	27	,	,	PUNCT
fbem-23457	32	28	which	which	PRON
fbem-23457	32	29	is	be	AUX
fbem-23457	32	30	a	a	DET
fbem-23457	32	31	value	value	NOUN
fbem-23457	32	32	identification	identification	NOUN
fbem-23457	32	33	that	that	PRON
fbem-23457	32	34	runs	run	VERB
fbem-23457	32	35	through	through	ADP
fbem-23457	32	36	the	the	DET
fbem-23457	32	37	whole	whole	ADJ
fbem-23457	32	38	accounting	accounting	NOUN
fbem-23457	32	39	work	work	NOUN
fbem-23457	32	40	.	.	PUNCT
fbem-23457	33	1	in	in	ADP
fbem-23457	33	2	recent	recent	ADJ
fbem-23457	33	3	years	year	NOUN
fbem-23457	33	4	,	,	PUNCT
fbem-23457	33	5	the	the	DET
fbem-23457	33	6	financial	financial	ADJ
fbem-23457	33	7	fraud	fraud	NOUN
fbem-23457	33	8	of	of	ADP
fbem-23457	33	9	companies	company	NOUN
fbem-23457	33	10	such	such	ADJ
fbem-23457	33	11	as	as	ADP
fbem-23457	33	12	luckin	luckin	ADJ
fbem-23457	33	13	coffee	coffee	NOUN
fbem-23457	33	14	,	,	PUNCT
fbem-23457	33	15	citic	citic	PROPN
fbem-23457	33	16	guoan	guoan	PROPN
fbem-23457	33	17	,	,	PUNCT
fbem-23457	33	18	huazei	huazei	ADJ
fbem-23457	33	19	cobalt	cobalt	NOUN
fbem-23457	33	20	nickel	nickel	NOUN
fbem-23457	33	21	and	and	CCONJ
fbem-23457	33	22	the	the	DET
fbem-23457	33	23	frequent	frequent	ADJ
fbem-23457	33	24	exposure	exposure	NOUN
fbem-23457	33	25	of	of	ADP
fbem-23457	33	26	accounting	accounting	NOUN
fbem-23457	33	27	corruption	corruption	NOUN
fbem-23457	33	28	have	have	AUX
fbem-23457	33	29	sounded	sound	VERB
fbem-23457	33	30	the	the	DET
fbem-23457	33	31	alarm	alarm	NOUN
fbem-23457	33	32	,	,	PUNCT
fbem-23457	33	33	so	so	SCONJ
fbem-23457	33	34	that	that	SCONJ
fbem-23457	33	35	we	we	PRON
fbem-23457	33	36	always	always	ADV
fbem-23457	33	37	uphold	uphold	VERB
fbem-23457	33	38	the	the	DET
fbem-23457	33	39	right	right	ADJ
fbem-23457	33	40	values	value	NOUN
fbem-23457	33	41	.	.	PUNCT
fbem-23457	34	1	therefore	therefore	ADV
fbem-23457	34	2	,	,	PUNCT
fbem-23457	34	3	it	it	PRON
fbem-23457	34	4	is	be	AUX
fbem-23457	34	5	particularly	particularly	ADV
fbem-23457	34	6	important	important	ADJ
fbem-23457	34	7	to	to	PART
fbem-23457	34	8	cultivate	cultivate	VERB
fbem-23457	34	9	the	the	DET
fbem-23457	34	10	professional	professional	ADJ
fbem-23457	34	11	values	value	NOUN
fbem-23457	34	12	of	of	ADP
fbem-23457	34	13	finance	finance	NOUN
fbem-23457	34	14	and	and	CCONJ
fbem-23457	34	15	accounting	accounting	NOUN
fbem-23457	34	16	students	student	NOUN
fbem-23457	34	17	.	.	PUNCT
fbem-23457	35	1	colleges	college	NOUN
fbem-23457	35	2	and	and	CCONJ
fbem-23457	35	3	universities	university	NOUN
fbem-23457	35	4	play	play	VERB
fbem-23457	35	5	an	an	DET
fbem-23457	35	6	important	important	ADJ
fbem-23457	35	7	role	role	NOUN
fbem-23457	35	8	in	in	ADP
fbem-23457	35	9	cultivating	cultivate	VERB
fbem-23457	35	10	talents	talent	NOUN
fbem-23457	35	11	.	.	PUNCT
fbem-23457	36	1	they	they	PRON
fbem-23457	36	2	should	should	AUX
fbem-23457	36	3	give	give	VERB
fbem-23457	36	4	full	full	ADJ
fbem-23457	36	5	play	play	NOUN
fbem-23457	36	6	to	to	ADP
fbem-23457	36	7	their	their	PRON
fbem-23457	36	8	value	value	NOUN
fbem-23457	36	9	guiding	guide	VERB
fbem-23457	36	10	role	role	NOUN
fbem-23457	36	11	to	to	ADP
fbem-23457	36	12	students	student	NOUN
fbem-23457	36	13	and	and	CCONJ
fbem-23457	36	14	build	build	VERB
fbem-23457	36	15	a	a	DET
fbem-23457	36	16	solid	solid	ADJ
fbem-23457	36	17	position	position	NOUN
fbem-23457	36	18	for	for	ADP
fbem-23457	36	19	talents	talent	NOUN
fbem-23457	36	20	by	by	ADP
fbem-23457	36	21	integrating	integrate	VERB
fbem-23457	36	22	personality	personality	NOUN
fbem-23457	36	23	shaping	shape	VERB
fbem-23457	36	24	into	into	ADP
fbem-23457	36	25	classroom	classroom	NOUN
fbem-23457	36	26	teaching	teaching	NOUN
fbem-23457	36	27	and	and	CCONJ
fbem-23457	36	28	practical	practical	ADJ
fbem-23457	36	29	teaching	teaching	NOUN
fbem-23457	36	30	.	.	PUNCT
fbem-23457	37	1	based	base	VERB
fbem-23457	37	2	on	on	ADP
fbem-23457	37	3	the	the	DET
fbem-23457	37	4	teaching	teaching	NOUN
fbem-23457	37	5	practice	practice	NOUN
fbem-23457	37	6	,	,	PUNCT
fbem-23457	37	7	teachers	teacher	NOUN
fbem-23457	37	8	clearly	clearly	ADV
fbem-23457	37	9	define	define	VERB
fbem-23457	37	10	the	the	DET
fbem-23457	37	11	teaching	teaching	NOUN
fbem-23457	37	12	objectives	objective	NOUN
fbem-23457	37	13	,	,	PUNCT
fbem-23457	37	14	adapt	adapt	VERB
fbem-23457	37	15	to	to	ADP
fbem-23457	37	16	the	the	DET
fbem-23457	37	17	practice	practice	NOUN
fbem-23457	37	18	requirements	requirement	NOUN
fbem-23457	37	19	,	,	PUNCT
fbem-23457	37	20	grasp	grasp	VERB
fbem-23457	37	21	the	the	DET
fbem-23457	37	22	needs	need	NOUN
fbem-23457	37	23	of	of	ADP
fbem-23457	37	24	industry	industry	NOUN
fbem-23457	37	25	talents	talent	NOUN
fbem-23457	37	26	,	,	PUNCT
fbem-23457	37	27	and	and	CCONJ
fbem-23457	37	28	organically	organically	ADV
fbem-23457	37	29	integrate	integrate	VERB
fbem-23457	37	30	the	the	DET
fbem-23457	37	31	correct	correct	ADJ
fbem-23457	37	32	values	value	NOUN
fbem-23457	37	33	and	and	CCONJ
fbem-23457	37	34	lofty	lofty	ADJ
fbem-23457	37	35	accounting	accounting	NOUN
fbem-23457	37	36	professional	professional	ADJ
fbem-23457	37	37	ethics	ethic	NOUN
fbem-23457	37	38	with	with	ADP
fbem-23457	37	39	accounting	account	VERB
fbem-23457	37	40	professional	professional	ADJ
fbem-23457	37	41	teaching	teaching	NOUN
fbem-23457	37	42	.	.	PUNCT
fbem-23457	38	1	while	while	SCONJ
fbem-23457	38	2	focusing	focus	VERB
fbem-23457	38	3	on	on	ADP
fbem-23457	38	4	professional	professional	ADJ
fbem-23457	38	5	technology	technology	NOUN
fbem-23457	38	6	and	and	CCONJ
fbem-23457	38	7	moral	moral	ADJ
fbem-23457	38	8	cultivation	cultivation	NOUN
fbem-23457	38	9	,	,	PUNCT
fbem-23457	38	10	teachers	teacher	NOUN
fbem-23457	38	11	can	can	AUX
fbem-23457	38	12	improve	improve	VERB
fbem-23457	38	13	the	the	DET
fbem-23457	38	14	scientific	scientific	ADJ
fbem-23457	38	15	and	and	CCONJ
fbem-23457	38	16	practical	practical	ADJ
fbem-23457	38	17	nature	nature	NOUN
fbem-23457	38	18	of	of	ADP
fbem-23457	38	19	the	the	DET
fbem-23457	38	20	curriculum	curriculum	NOUN
fbem-23457	38	21	.	.	PUNCT
fbem-23457	39	1	through	through	ADP
fbem-23457	39	2	classroom	classroom	NOUN
fbem-23457	39	3	teaching	teaching	NOUN
fbem-23457	39	4	,	,	PUNCT
fbem-23457	39	5	we	we	PRON
fbem-23457	39	6	can	can	AUX
fbem-23457	39	7	comprehensively	comprehensively	ADV
fbem-23457	39	8	improve	improve	VERB
fbem-23457	39	9	students	student	NOUN
fbem-23457	39	10	'	'	PART
fbem-23457	39	11	professional	professional	ADJ
fbem-23457	39	12	level	level	NOUN
fbem-23457	39	13	and	and	CCONJ
fbem-23457	39	14	comprehensive	comprehensive	ADJ
fbem-23457	39	15	quality	quality	NOUN
fbem-23457	39	16	,	,	PUNCT
fbem-23457	39	17	promote	promote	VERB
fbem-23457	39	18	the	the	DET
fbem-23457	39	19	cultivation	cultivation	NOUN
fbem-23457	39	20	of	of	ADP
fbem-23457	39	21	new	new	ADJ
fbem-23457	39	22	accounting	accounting	NOUN
fbem-23457	39	23	talents	talent	NOUN
fbem-23457	39	24	with	with	ADP
fbem-23457	39	25	strong	strong	ADJ
fbem-23457	39	26	comprehensive	comprehensive	ADJ
fbem-23457	39	27	quality	quality	NOUN
fbem-23457	39	28	,	,	PUNCT
fbem-23457	39	29	lead	lead	VERB
fbem-23457	39	30	students	student	NOUN
fbem-23457	39	31	out	out	ADP
fbem-23457	39	32	of	of	ADP
fbem-23457	39	33	the	the	DET
fbem-23457	39	34	"	"	PUNCT
fbem-23457	39	35	ivory	ivory	NOUN
fbem-23457	39	36	tower	tower	PROPN
fbem-23457	39	37	"	"	PUNCT
fbem-23457	39	38	,	,	PUNCT
fbem-23457	39	39	contact	contact	NOUN
fbem-23457	39	40	with	with	ADP
fbem-23457	39	41	the	the	DET
fbem-23457	39	42	society	society	NOUN
fbem-23457	39	43	,	,	PUNCT
fbem-23457	39	44	understand	understand	VERB
fbem-23457	39	45	the	the	DET
fbem-23457	39	46	national	national	ADJ
fbem-23457	39	47	conditions	condition	NOUN
fbem-23457	39	48	,	,	PUNCT
fbem-23457	39	49	accumulate	accumulate	VERB
fbem-23457	39	50	experience	experience	NOUN
fbem-23457	39	51	and	and	CCONJ
fbem-23457	39	52	wisdom	wisdom	NOUN
fbem-23457	39	53	in	in	ADP
fbem-23457	39	54	practical	practical	ADJ
fbem-23457	39	55	work	work	NOUN
fbem-23457	39	56	,	,	PUNCT
fbem-23457	39	57	and	and	CCONJ
fbem-23457	39	58	temper	temper	NOUN
fbem-23457	39	59	their	their	PRON
fbem-23457	39	60	character	character	NOUN
fbem-23457	39	61	in	in	ADP
fbem-23457	39	62	the	the	DET
fbem-23457	39	63	furnace	furnace	NOUN
fbem-23457	39	64	of	of	ADP
fbem-23457	39	65	society	society	NOUN
fbem-23457	39	66	.	.	PUNCT
fbem-23457	40	1	cultivate	cultivate	VERB
fbem-23457	40	2	qualified	qualified	ADJ
fbem-23457	40	3	financial	financial	ADJ
fbem-23457	40	4	personnel	personnel	NOUN
fbem-23457	40	5	who	who	PRON
fbem-23457	40	6	love	love	VERB
fbem-23457	40	7	their	their	PRON
fbem-23457	40	8	jobs	job	NOUN
fbem-23457	40	9	,	,	PUNCT
fbem-23457	40	10	are	be	AUX
fbem-23457	40	11	honest	honest	ADJ
fbem-23457	40	12	and	and	CCONJ
fbem-23457	40	13	trustworthy	trustworthy	ADJ
fbem-23457	40	14	,	,	PUNCT
fbem-23457	40	15	clean	clean	ADJ
fbem-23457	40	16	and	and	CCONJ
fbem-23457	40	17	self	self	NOUN
fbem-23457	40	18	-	-	PUNCT
fbem-23457	40	19	discipline	discipline	NOUN
fbem-23457	40	20	,	,	PUNCT
fbem-23457	40	21	and	and	CCONJ
fbem-23457	40	22	adhere	adhere	VERB
fbem-23457	40	23	to	to	ADP
fbem-23457	40	24	the	the	DET
fbem-23457	40	25	standards	standard	NOUN
fbem-23457	40	26	for	for	ADP
fbem-23457	40	27	the	the	DET
fbem-23457	40	28	society	society	NOUN
fbem-23457	40	29	,	,	PUNCT
fbem-23457	40	30	and	and	CCONJ
fbem-23457	40	31	realize	realize	VERB
fbem-23457	40	32	the	the	DET
fbem-23457	40	33	whole	whole	ADJ
fbem-23457	40	34	process	process	NOUN
fbem-23457	40	35	of	of	ADP
fbem-23457	40	36	ideological	ideological	ADJ
fbem-23457	40	37	and	and	CCONJ
fbem-23457	40	38	political	political	ADJ
fbem-23457	40	39	education	education	NOUN
fbem-23457	40	40	.	.	PUNCT
fbem-23457	41	1	2.4	2.4	NUM
fbem-23457	41	2	.	.	PUNCT
fbem-23457	41	3	carry	carry	VERB
fbem-23457	41	4	forward	forward	ADP
fbem-23457	41	5	the	the	DET
fbem-23457	41	6	fine	fine	ADJ
fbem-23457	41	7	tradition	tradition	NOUN
fbem-23457	41	8	of	of	ADP
fbem-23457	41	9	education	education	NOUN
fbem-23457	41	10	and	and	CCONJ
fbem-23457	41	11	cultivate	cultivate	VERB
fbem-23457	41	12	patriotic	patriotic	ADJ
fbem-23457	41	13	feelings	feeling	NOUN
fbem-23457	41	14	the	the	DET
fbem-23457	41	15	accounting	account	VERB
fbem-23457	41	16	major	major	ADJ
fbem-23457	41	17	curriculum	curriculum	NOUN
fbem-23457	41	18	really	really	ADV
fbem-23457	41	19	solves	solve	VERB
fbem-23457	41	20	the	the	DET
fbem-23457	41	21	problem	problem	NOUN
fbem-23457	41	22	of	of	ADP
fbem-23457	41	23	"	"	PUNCT
fbem-23457	41	24	how	how	SCONJ
fbem-23457	41	25	to	to	PART
fbem-23457	41	26	train	train	VERB
fbem-23457	41	27	accountants	accountant	NOUN
fbem-23457	41	28	"	"	PUNCT
fbem-23457	41	29	,	,	PUNCT
fbem-23457	41	30	but	but	CCONJ
fbem-23457	41	31	neglects	neglect	VERB
fbem-23457	41	32	"	"	PUNCT
fbem-23457	41	33	what	what	PRON
fbem-23457	41	34	kind	kind	NOUN
fbem-23457	41	35	of	of	ADP
fbem-23457	41	36	accountants	accountant	NOUN
fbem-23457	41	37	should	should	AUX
fbem-23457	41	38	be	be	AUX
fbem-23457	41	39	cultivated	cultivate	VERB
fbem-23457	41	40	"	"	PUNCT
fbem-23457	41	41	.	.	PUNCT
fbem-23457	42	1	integrating	integrate	VERB
fbem-23457	42	2	accounting	account	VERB
fbem-23457	42	3	professional	professional	ADJ
fbem-23457	42	4	values	value	NOUN
fbem-23457	42	5	into	into	ADP
fbem-23457	42	6	accounting	account	VERB
fbem-23457	42	7	major	major	ADJ
fbem-23457	42	8	curriculum	curriculum	NOUN
fbem-23457	42	9	is	be	AUX
fbem-23457	42	10	to	to	PART
fbem-23457	42	11	train	train	VERB
fbem-23457	42	12	accounting	accounting	NOUN
fbem-23457	42	13	talents	talent	NOUN
fbem-23457	42	14	in	in	ADP
fbem-23457	42	15	the	the	DET
fbem-23457	42	16	new	new	ADJ
fbem-23457	42	17	era	era	NOUN
fbem-23457	42	18	through	through	ADP
fbem-23457	42	19	the	the	DET
fbem-23457	42	20	education	education	NOUN
fbem-23457	42	21	of	of	ADP
fbem-23457	42	22	world	world	NOUN
fbem-23457	42	23	outlook	outlook	NOUN
fbem-23457	42	24	,	,	PUNCT
fbem-23457	42	25	life	life	NOUN
fbem-23457	42	26	outlook	outlook	NOUN
fbem-23457	42	27	and	and	CCONJ
fbem-23457	42	28	values	value	NOUN
fbem-23457	42	29	during	during	ADP
fbem-23457	42	30	the	the	DET
fbem-23457	42	31	teaching	teaching	NOUN
fbem-23457	42	32	of	of	ADP
fbem-23457	42	33	accounting	accounting	NOUN
fbem-23457	42	34	major	major	ADJ
fbem-23457	42	35	.	.	PUNCT
fbem-23457	43	1	it	it	PRON
fbem-23457	43	2	has	have	AUX
fbem-23457	43	3	always	always	ADV
fbem-23457	43	4	been	be	AUX
fbem-23457	43	5	a	a	DET
fbem-23457	43	6	fine	fine	ADJ
fbem-23457	43	7	tradition	tradition	NOUN
fbem-23457	43	8	of	of	ADP
fbem-23457	43	9	education	education	NOUN
fbem-23457	43	10	in	in	ADP
fbem-23457	43	11	our	our	PRON
fbem-23457	43	12	country	country	NOUN
fbem-23457	43	13	to	to	PART
fbem-23457	43	14	focus	focus	VERB
fbem-23457	43	15	on	on	ADP
fbem-23457	43	16	the	the	DET
fbem-23457	43	17	organic	organic	ADJ
fbem-23457	43	18	unity	unity	NOUN
fbem-23457	43	19	of	of	ADP
fbem-23457	43	20	preaching	preach	VERB
fbem-23457	43	21	,	,	PUNCT
fbem-23457	43	22	teaching	teaching	NOUN
fbem-23457	43	23	and	and	CCONJ
fbem-23457	43	24	dispelling	dispel	VERB
fbem-23457	43	25	doubts	doubt	NOUN
fbem-23457	43	26	.	.	PUNCT
fbem-23457	44	1	on	on	ADP
fbem-23457	44	2	the	the	DET
fbem-23457	44	3	one	one	NUM
fbem-23457	44	4	hand	hand	NOUN
fbem-23457	44	5	,	,	PUNCT
fbem-23457	44	6	integrating	integrate	VERB
fbem-23457	44	7	accounting	account	VERB
fbem-23457	44	8	professional	professional	ADJ
fbem-23457	44	9	values	value	NOUN
fbem-23457	44	10	into	into	ADP
fbem-23457	44	11	accounting	account	VERB
fbem-23457	44	12	professional	professional	ADJ
fbem-23457	44	13	courses	course	NOUN
fbem-23457	44	14	can	can	AUX
fbem-23457	44	15	introduce	introduce	VERB
fbem-23457	44	16	humanistic	humanistic	ADJ
fbem-23457	44	17	spirits	spirit	NOUN
fbem-23457	44	18	such	such	ADJ
fbem-23457	44	19	as	as	ADP
fbem-23457	44	20	dignity	dignity	NOUN
fbem-23457	44	21	,	,	PUNCT
fbem-23457	44	22	value	value	NOUN
fbem-23457	44	23	,	,	PUNCT
fbem-23457	44	24	pursuit	pursuit	NOUN
fbem-23457	44	25	and	and	CCONJ
fbem-23457	44	26	concern	concern	NOUN
fbem-23457	44	27	,	,	PUNCT
fbem-23457	44	28	as	as	ADV
fbem-23457	44	29	well	well	ADV
fbem-23457	44	30	as	as	ADP
fbem-23457	44	31	positive	positive	ADJ
fbem-23457	44	32	world	world	NOUN
fbem-23457	44	33	outlook	outlook	NOUN
fbem-23457	44	34	,	,	PUNCT
fbem-23457	44	35	outlook	outlook	NOUN
fbem-23457	44	36	on	on	ADP
fbem-23457	44	37	life	life	NOUN
fbem-23457	44	38	and	and	CCONJ
fbem-23457	44	39	values	value	NOUN
fbem-23457	44	40	into	into	ADP
fbem-23457	44	41	accounting	account	VERB
fbem-23457	44	42	professional	professional	ADJ
fbem-23457	44	43	courses	course	NOUN
fbem-23457	44	44	,	,	PUNCT
fbem-23457	44	45	apply	apply	VERB
fbem-23457	44	46	accounting	accounting	NOUN
fbem-23457	44	47	theories	theory	NOUN
fbem-23457	44	48	and	and	CCONJ
fbem-23457	44	49	accounting	accounting	NOUN
fbem-23457	44	50	methods	method	NOUN
fbem-23457	44	51	to	to	ADP
fbem-23457	44	52	the	the	DET
fbem-23457	44	53	interpretation	interpretation	NOUN
fbem-23457	44	54	of	of	ADP
fbem-23457	44	55	the	the	DET
fbem-23457	44	56	true	true	ADJ
fbem-23457	44	57	meaning	meaning	NOUN
fbem-23457	44	58	of	of	ADP
fbem-23457	44	59	life	life	NOUN
fbem-23457	44	60	,	,	PUNCT
fbem-23457	44	61	understand	understand	VERB
fbem-23457	44	62	and	and	CCONJ
fbem-23457	44	63	deepen	deepen	VERB
fbem-23457	44	64	accounting	accounting	NOUN
fbem-23457	44	65	education	education	NOUN
fbem-23457	44	66	with	with	ADP
fbem-23457	44	67	life	life	NOUN
fbem-23457	44	68	philosophy	philosophy	NOUN
fbem-23457	44	69	,	,	PUNCT
fbem-23457	44	70	and	and	CCONJ
fbem-23457	44	71	realize	realize	VERB
fbem-23457	44	72	moral	moral	ADJ
fbem-23457	44	73	education	education	NOUN
fbem-23457	44	74	and	and	CCONJ
fbem-23457	44	75	progress	progress	NOUN
fbem-23457	44	76	.	.	PUNCT
fbem-23457	45	1	in	in	ADP
fbem-23457	45	2	order	order	NOUN
fbem-23457	45	3	to	to	PART
fbem-23457	45	4	improve	improve	VERB
fbem-23457	45	5	the	the	DET
fbem-23457	45	6	comprehensive	comprehensive	ADJ
fbem-23457	45	7	quality	quality	NOUN
fbem-23457	45	8	of	of	ADP
fbem-23457	45	9	accounting	accounting	NOUN
fbem-23457	45	10	professionals	professional	NOUN
fbem-23457	45	11	,	,	PUNCT
fbem-23457	45	12	education	education	NOUN
fbem-23457	45	13	and	and	CCONJ
fbem-23457	45	14	morality	morality	NOUN
fbem-23457	45	15	should	should	AUX
fbem-23457	45	16	be	be	AUX
fbem-23457	45	17	carried	carry	VERB
fbem-23457	45	18	out	out	ADP
fbem-23457	45	19	in	in	ADP
fbem-23457	45	20	the	the	DET
fbem-23457	45	21	same	same	ADJ
fbem-23457	45	22	direction	direction	NOUN
fbem-23457	45	23	.	.	PUNCT
fbem-23457	46	1	on	on	ADP
fbem-23457	46	2	the	the	DET
fbem-23457	46	3	other	other	ADJ
fbem-23457	46	4	hand	hand	NOUN
fbem-23457	46	5	,	,	PUNCT
fbem-23457	46	6	in	in	ADP
fbem-23457	46	7	the	the	DET
fbem-23457	46	8	process	process	NOUN
fbem-23457	46	9	of	of	ADP
fbem-23457	46	10	accounting	account	VERB
fbem-23457	46	11	professional	professional	ADJ
fbem-23457	46	12	values	value	NOUN
fbem-23457	46	13	education	education	NOUN
fbem-23457	46	14	,	,	PUNCT
fbem-23457	46	15	ideological	ideological	ADJ
fbem-23457	46	16	and	and	CCONJ
fbem-23457	46	17	political	political	ADJ
fbem-23457	46	18	education	education	NOUN
fbem-23457	46	19	should	should	AUX
fbem-23457	46	20	be	be	AUX
fbem-23457	46	21	organically	organically	ADV
fbem-23457	46	22	combined	combine	VERB
fbem-23457	46	23	with	with	ADP
fbem-23457	46	24	socialist	socialist	ADJ
fbem-23457	46	25	core	core	NOUN
fbem-23457	46	26	values	value	NOUN
fbem-23457	46	27	and	and	CCONJ
fbem-23457	46	28	run	run	VERB
fbem-23457	46	29	through	through	ADP
fbem-23457	46	30	the	the	DET
fbem-23457	46	31	whole	whole	ADJ
fbem-23457	46	32	teaching	teaching	NOUN
fbem-23457	46	33	.	.	PUNCT
fbem-23457	47	1	3	3	X
fbem-23457	47	2	.	.	X
fbem-23457	47	3	teaching	teach	VERB
fbem-23457	47	4	status	status	NOUN
fbem-23457	47	5	of	of	ADP
fbem-23457	47	6	accounting	account	VERB
fbem-23457	47	7	major	major	ADJ
fbem-23457	47	8	although	although	SCONJ
fbem-23457	47	9	china	china	PROPN
fbem-23457	47	10	's	's	PART
fbem-23457	47	11	colleges	college	NOUN
fbem-23457	47	12	and	and	CCONJ
fbem-23457	47	13	universities	university	NOUN
fbem-23457	47	14	have	have	VERB
fbem-23457	47	15	a	a	DET
fbem-23457	47	16	long	long	ADJ
fbem-23457	47	17	history	history	NOUN
fbem-23457	47	18	of	of	ADP
fbem-23457	47	19	accounting	accounting	NOUN
fbem-23457	47	20	courses	course	NOUN
fbem-23457	47	21	and	and	CCONJ
fbem-23457	47	22	are	be	AUX
fbem-23457	47	23	relatively	relatively	ADV
fbem-23457	47	24	mature	mature	ADJ
fbem-23457	47	25	in	in	ADP
fbem-23457	47	26	curriculum	curriculum	NOUN
fbem-23457	47	27	setting	set	VERB
fbem-23457	47	28	and	and	CCONJ
fbem-23457	47	29	student	student	NOUN
fbem-23457	47	30	training	training	NOUN
fbem-23457	47	31	,	,	PUNCT
fbem-23457	47	32	there	there	PRON
fbem-23457	47	33	are	be	VERB
fbem-23457	47	34	still	still	ADV
fbem-23457	47	35	some	some	DET
fbem-23457	47	36	problems	problem	NOUN
fbem-23457	47	37	in	in	ADP
fbem-23457	47	38	the	the	DET
fbem-23457	47	39	process	process	NOUN
fbem-23457	47	40	of	of	ADP
fbem-23457	47	41	setting	set	VERB
fbem-23457	47	42	up	up	ADP
fbem-23457	47	43	accounting	accounting	NOUN
fbem-23457	47	44	courses	course	NOUN
fbem-23457	47	45	in	in	ADP
fbem-23457	47	46	colleges	college	NOUN
fbem-23457	47	47	and	and	CCONJ
fbem-23457	47	48	universities	university	NOUN
fbem-23457	47	49	because	because	SCONJ
fbem-23457	47	50	of	of	ADP
fbem-23457	47	51	the	the	DET
fbem-23457	47	52	many	many	ADJ
fbem-23457	47	53	contents	content	NOUN
fbem-23457	47	54	,	,	PUNCT
fbem-23457	47	55	difficulty	difficulty	NOUN
fbem-23457	47	56	and	and	CCONJ
fbem-23457	47	57	practicality	practicality	NOUN
fbem-23457	47	58	of	of	ADP
fbem-23457	47	59	accounting	accounting	NOUN
fbem-23457	47	60	courses	course	NOUN
fbem-23457	47	61	.	.	PUNCT
fbem-23457	48	1	the	the	DET
fbem-23457	48	2	specific	specific	ADJ
fbem-23457	48	3	teaching	teaching	NOUN
fbem-23457	48	4	status	status	NOUN
fbem-23457	48	5	is	be	AUX
fbem-23457	48	6	mainly	mainly	ADV
fbem-23457	48	7	manifested	manifest	VERB
fbem-23457	48	8	as	as	ADP
fbem-23457	48	9	the	the	DET
fbem-23457	48	10	following	follow	VERB
fbem-23457	48	11	"	"	PUNCT
fbem-23457	48	12	six	six	NUM
fbem-23457	48	13	no	no	NOUN
fbem-23457	48	14	"	"	PUNCT
fbem-23457	48	15	:	:	PUNCT
fbem-23457	48	16	84	84	NUM
fbem-23457	48	17	figure	figure	NOUN
fbem-23457	48	18	1	1	NUM
fbem-23457	48	19	.	.	PUNCT
fbem-23457	48	20	teaching	teach	VERB
fbem-23457	48	21	status	status	NOUN
fbem-23457	48	22	"	"	PUNCT
fbem-23457	48	23	six	six	NUM
fbem-23457	48	24	nos	no	NOUN
fbem-23457	48	25	"	"	PUNCT
fbem-23457	48	26	3.1	3.1	NUM
fbem-23457	48	27	.	.	PUNCT
fbem-23457	49	1	"	"	PUNCT
fbem-23457	49	2	insufficient	insufficient	ADJ
fbem-23457	49	3	"	"	PUNCT
fbem-23457	49	4	preparation	preparation	NOUN
fbem-23457	49	5	for	for	ADP
fbem-23457	49	6	teaching	teach	VERB
fbem-23457	49	7	conditions	condition	NOUN
fbem-23457	49	8	in	in	ADP
fbem-23457	49	9	the	the	DET
fbem-23457	49	10	teaching	teaching	NOUN
fbem-23457	49	11	process	process	NOUN
fbem-23457	49	12	of	of	ADP
fbem-23457	49	13	accounting	account	VERB
fbem-23457	49	14	major	major	PROPN
fbem-23457	49	15	,	,	PUNCT
fbem-23457	49	16	teachers	teacher	NOUN
fbem-23457	49	17	mostly	mostly	ADV
fbem-23457	49	18	teach	teach	VERB
fbem-23457	49	19	theories	theory	NOUN
fbem-23457	49	20	,	,	PUNCT
fbem-23457	49	21	only	only	ADV
fbem-23457	49	22	emphasizing	emphasize	VERB
fbem-23457	49	23	the	the	DET
fbem-23457	49	24	importance	importance	NOUN
fbem-23457	49	25	of	of	ADP
fbem-23457	49	26	accounting	accounting	NOUN
fbem-23457	49	27	entries	entry	NOUN
fbem-23457	49	28	and	and	CCONJ
fbem-23457	49	29	other	other	ADJ
fbem-23457	49	30	theoretical	theoretical	ADJ
fbem-23457	49	31	knowledge	knowledge	NOUN
fbem-23457	49	32	,	,	PUNCT
fbem-23457	49	33	rather	rather	ADV
fbem-23457	49	34	than	than	ADP
fbem-23457	49	35	combining	combine	VERB
fbem-23457	49	36	with	with	ADP
fbem-23457	49	37	the	the	DET
fbem-23457	49	38	actual	actual	ADJ
fbem-23457	49	39	working	work	VERB
fbem-23457	49	40	environment	environment	NOUN
fbem-23457	49	41	and	and	CCONJ
fbem-23457	49	42	process	process	NOUN
fbem-23457	49	43	of	of	ADP
fbem-23457	49	44	enterprises	enterprise	NOUN
fbem-23457	49	45	.	.	PUNCT
fbem-23457	50	1	although	although	SCONJ
fbem-23457	50	2	accounting	account	VERB
fbem-23457	50	3	practical	practical	ADJ
fbem-23457	50	4	training	training	NOUN
fbem-23457	50	5	courses	course	NOUN
fbem-23457	50	6	are	be	AUX
fbem-23457	50	7	set	set	VERB
fbem-23457	50	8	,	,	PUNCT
fbem-23457	50	9	most	most	ADJ
fbem-23457	50	10	colleges	college	NOUN
fbem-23457	50	11	and	and	CCONJ
fbem-23457	50	12	universities	university	NOUN
fbem-23457	50	13	basically	basically	ADV
fbem-23457	50	14	present	present	VERB
fbem-23457	50	15	the	the	DET
fbem-23457	50	16	status	status	NOUN
fbem-23457	50	17	quo	quo	NOUN
fbem-23457	50	18	of	of	ADP
fbem-23457	50	19	fewer	few	ADJ
fbem-23457	50	20	practice	practice	NOUN
fbem-23457	50	21	hours	hour	NOUN
fbem-23457	50	22	,	,	PUNCT
fbem-23457	50	23	poor	poor	ADJ
fbem-23457	50	24	training	training	NOUN
fbem-23457	50	25	room	room	NOUN
fbem-23457	50	26	conditions	condition	NOUN
fbem-23457	50	27	,	,	PUNCT
fbem-23457	50	28	and	and	CCONJ
fbem-23457	50	29	lagging	lag	VERB
fbem-23457	50	30	software	software	NOUN
fbem-23457	50	31	and	and	CCONJ
fbem-23457	50	32	hardware	hardware	NOUN
fbem-23457	50	33	,	,	PUNCT
fbem-23457	50	34	which	which	PRON
fbem-23457	50	35	is	be	AUX
fbem-23457	50	36	too	too	ADV
fbem-23457	50	37	far	far	ADV
fbem-23457	50	38	from	from	ADP
fbem-23457	50	39	the	the	DET
fbem-23457	50	40	actual	actual	ADJ
fbem-23457	50	41	environment	environment	NOUN
fbem-23457	50	42	of	of	ADP
fbem-23457	50	43	enterprises	enterprise	NOUN
fbem-23457	50	44	.	.	PUNCT
fbem-23457	51	1	as	as	ADP
fbem-23457	51	2	a	a	DET
fbem-23457	51	3	result	result	NOUN
fbem-23457	51	4	,	,	PUNCT
fbem-23457	51	5	the	the	DET
fbem-23457	51	6	students	student	NOUN
fbem-23457	51	7	'	'	PART
fbem-23457	51	8	theory	theory	NOUN
fbem-23457	51	9	and	and	CCONJ
fbem-23457	51	10	practice	practice	NOUN
fbem-23457	51	11	are	be	AUX
fbem-23457	51	12	disconnected	disconnect	VERB
fbem-23457	51	13	,	,	PUNCT
fbem-23457	51	14	the	the	DET
fbem-23457	51	15	teaching	teaching	NOUN
fbem-23457	51	16	effect	effect	NOUN
fbem-23457	51	17	is	be	AUX
fbem-23457	51	18	not	not	PART
fbem-23457	51	19	obvious	obvious	ADJ
fbem-23457	51	20	,	,	PUNCT
fbem-23457	51	21	the	the	DET
fbem-23457	51	22	comprehensive	comprehensive	ADJ
fbem-23457	51	23	ability	ability	NOUN
fbem-23457	51	24	can	can	AUX
fbem-23457	51	25	not	not	PART
fbem-23457	51	26	be	be	AUX
fbem-23457	51	27	improved	improve	VERB
fbem-23457	51	28	,	,	PUNCT
fbem-23457	51	29	and	and	CCONJ
fbem-23457	51	30	the	the	DET
fbem-23457	51	31	students	student	NOUN
fbem-23457	51	32	fail	fail	VERB
fbem-23457	51	33	to	to	PART
fbem-23457	51	34	train	train	VERB
fbem-23457	51	35	accounting	accounting	NOUN
fbem-23457	51	36	professionals	professional	NOUN
fbem-23457	51	37	in	in	ADP
fbem-23457	51	38	the	the	DET
fbem-23457	51	39	new	new	ADJ
fbem-23457	51	40	era	era	NOUN
fbem-23457	51	41	who	who	PRON
fbem-23457	51	42	are	be	AUX
fbem-23457	51	43	both	both	CCONJ
fbem-23457	51	44	virtuous	virtuous	ADJ
fbem-23457	51	45	and	and	CCONJ
fbem-23457	51	46	talented	talented	ADJ
fbem-23457	51	47	in	in	ADP
fbem-23457	51	48	accordance	accordance	NOUN
fbem-23457	51	49	with	with	ADP
fbem-23457	51	50	the	the	DET
fbem-23457	51	51	times	time	NOUN
fbem-23457	51	52	,	,	PUNCT
fbem-23457	51	53	and	and	CCONJ
fbem-23457	51	54	it	it	PRON
fbem-23457	51	55	is	be	AUX
fbem-23457	51	56	difficult	difficult	ADJ
fbem-23457	51	57	to	to	PART
fbem-23457	51	58	be	be	AUX
fbem-23457	51	59	qualified	qualified	ADJ
fbem-23457	51	60	for	for	ADP
fbem-23457	51	61	accounting	accounting	NOUN
fbem-23457	51	62	posts	post	NOUN
fbem-23457	51	63	after	after	ADP
fbem-23457	51	64	graduation	graduation	NOUN
fbem-23457	51	65	.	.	PUNCT
fbem-23457	52	1	3.2	3.2	NUM
fbem-23457	52	2	.	.	PUNCT
fbem-23457	52	3	teaching	teach	VERB
fbem-23457	52	4	method	method	NOUN
fbem-23457	52	5	application	application	NOUN
fbem-23457	52	6	"	"	PUNCT
fbem-23457	52	7	not	not	PART
fbem-23457	52	8	new	new	ADJ
fbem-23457	52	9	"	"	PUNCT
fbem-23457	52	10	accounting	accounting	NOUN
fbem-23457	52	11	courses	course	NOUN
fbem-23457	52	12	are	be	AUX
fbem-23457	52	13	basically	basically	ADV
fbem-23457	52	14	not	not	PART
fbem-23457	52	15	new	new	ADJ
fbem-23457	52	16	,	,	PUNCT
fbem-23457	52	17	accounting	accounting	NOUN
fbem-23457	52	18	entries	entry	NOUN
fbem-23457	52	19	,	,	PUNCT
fbem-23457	52	20	financial	financial	ADJ
fbem-23457	52	21	statements	statement	NOUN
fbem-23457	52	22	and	and	CCONJ
fbem-23457	52	23	other	other	ADJ
fbem-23457	52	24	teaching	teaching	NOUN
fbem-23457	52	25	contents	content	NOUN
fbem-23457	52	26	have	have	AUX
fbem-23457	52	27	been	be	AUX
fbem-23457	52	28	fixed	fix	VERB
fbem-23457	52	29	,	,	PUNCT
fbem-23457	52	30	so	so	SCONJ
fbem-23457	52	31	there	there	PRON
fbem-23457	52	32	is	be	VERB
fbem-23457	52	33	little	little	ADJ
fbem-23457	52	34	change	change	NOUN
fbem-23457	52	35	in	in	ADP
fbem-23457	52	36	the	the	DET
fbem-23457	52	37	teaching	teaching	NOUN
fbem-23457	52	38	content	content	NOUN
fbem-23457	52	39	.	.	PUNCT
fbem-23457	53	1	however	however	ADV
fbem-23457	53	2	,	,	PUNCT
fbem-23457	53	3	the	the	DET
fbem-23457	53	4	teaching	teaching	NOUN
fbem-23457	53	5	methods	method	NOUN
fbem-23457	53	6	are	be	AUX
fbem-23457	53	7	mostly	mostly	ADV
fbem-23457	53	8	ordinary	ordinary	ADJ
fbem-23457	53	9	lecturing	lecturing	NOUN
fbem-23457	53	10	teaching	teaching	NOUN
fbem-23457	53	11	[	[	X
fbem-23457	53	12	3	3	NUM
fbem-23457	53	13	]	]	PUNCT
fbem-23457	53	14	,	,	PUNCT
fbem-23457	53	15	which	which	PRON
fbem-23457	53	16	mainly	mainly	ADV
fbem-23457	53	17	presents	present	VERB
fbem-23457	53	18	the	the	DET
fbem-23457	53	19	key	key	ADJ
fbem-23457	53	20	knowledge	knowledge	NOUN
fbem-23457	53	21	in	in	ADP
fbem-23457	53	22	the	the	DET
fbem-23457	53	23	form	form	NOUN
fbem-23457	53	24	of	of	ADP
fbem-23457	53	25	ppt	ppt	NOUN
fbem-23457	53	26	and	and	CCONJ
fbem-23457	53	27	rarely	rarely	ADV
fbem-23457	53	28	uses	use	VERB
fbem-23457	53	29	cases	case	NOUN
fbem-23457	53	30	.	.	PUNCT
fbem-23457	54	1	moreover	moreover	ADV
fbem-23457	54	2	,	,	PUNCT
fbem-23457	54	3	teachers	teacher	NOUN
fbem-23457	54	4	are	be	AUX
fbem-23457	54	5	easily	easily	ADV
fbem-23457	54	6	constrained	constrain	VERB
fbem-23457	54	7	by	by	ADP
fbem-23457	54	8	traditional	traditional	ADJ
fbem-23457	54	9	concepts	concept	NOUN
fbem-23457	54	10	in	in	ADP
fbem-23457	54	11	the	the	DET
fbem-23457	54	12	teaching	teaching	NOUN
fbem-23457	54	13	process	process	NOUN
fbem-23457	54	14	.	.	PUNCT
fbem-23457	55	1	as	as	ADV
fbem-23457	55	2	long	long	ADV
fbem-23457	55	3	as	as	SCONJ
fbem-23457	55	4	the	the	DET
fbem-23457	55	5	teaching	teaching	NOUN
fbem-23457	55	6	task	task	NOUN
fbem-23457	55	7	can	can	AUX
fbem-23457	55	8	be	be	AUX
fbem-23457	55	9	completed	complete	VERB
fbem-23457	55	10	according	accord	VERB
fbem-23457	55	11	to	to	ADP
fbem-23457	55	12	the	the	DET
fbem-23457	55	13	pre	pre	ADJ
fbem-23457	55	14	-	-	ADJ
fbem-23457	55	15	established	established	ADJ
fbem-23457	55	16	teaching	teaching	NOUN
fbem-23457	55	17	plan	plan	NOUN
fbem-23457	55	18	,	,	PUNCT
fbem-23457	55	19	it	it	PRON
fbem-23457	55	20	does	do	AUX
fbem-23457	55	21	not	not	PART
fbem-23457	55	22	effectively	effectively	ADV
fbem-23457	55	23	attract	attract	VERB
fbem-23457	55	24	students	student	NOUN
fbem-23457	55	25	'	'	PART
fbem-23457	55	26	attention	attention	NOUN
fbem-23457	55	27	to	to	PART
fbem-23457	55	28	study	study	VERB
fbem-23457	55	29	,	,	PUNCT
fbem-23457	55	30	and	and	CCONJ
fbem-23457	55	31	there	there	PRON
fbem-23457	55	32	is	be	VERB
fbem-23457	55	33	a	a	DET
fbem-23457	55	34	certain	certain	ADJ
fbem-23457	55	35	formalism	formalism	NOUN
fbem-23457	55	36	.	.	PUNCT
fbem-23457	56	1	traditional	traditional	ADJ
fbem-23457	56	2	lecture	lecture	ADJ
fbem-23457	56	3	-	-	PUNCT
fbem-23457	56	4	style	style	NOUN
fbem-23457	56	5	teaching	teaching	NOUN
fbem-23457	56	6	is	be	AUX
fbem-23457	56	7	difficult	difficult	ADJ
fbem-23457	56	8	to	to	PART
fbem-23457	56	9	attract	attract	VERB
fbem-23457	56	10	students	student	NOUN
fbem-23457	56	11	,	,	PUNCT
fbem-23457	56	12	presenting	present	VERB
fbem-23457	56	13	a	a	DET
fbem-23457	56	14	teaching	teaching	NOUN
fbem-23457	56	15	state	state	NOUN
fbem-23457	56	16	of	of	ADP
fbem-23457	56	17	"	"	PUNCT
fbem-23457	56	18	teachers	teacher	NOUN
fbem-23457	56	19	teach	teach	VERB
fbem-23457	56	20	mechanically	mechanically	ADV
fbem-23457	56	21	,	,	PUNCT
fbem-23457	56	22	students	student	NOUN
fbem-23457	56	23	wander	wander	VERB
fbem-23457	56	24	away	away	ADV
fbem-23457	56	25	"	"	PUNCT
fbem-23457	56	26	,	,	PUNCT
fbem-23457	56	27	and	and	CCONJ
fbem-23457	56	28	students	student	NOUN
fbem-23457	56	29	have	have	AUX
fbem-23457	56	30	not	not	PART
fbem-23457	56	31	really	really	ADV
fbem-23457	56	32	cultivated	cultivate	VERB
fbem-23457	56	33	and	and	CCONJ
fbem-23457	56	34	improved	improve	VERB
fbem-23457	56	35	their	their	PRON
fbem-23457	56	36	humanistic	humanistic	ADJ
fbem-23457	56	37	quality	quality	NOUN
fbem-23457	56	38	and	and	CCONJ
fbem-23457	56	39	solid	solid	ADJ
fbem-23457	56	40	basic	basic	ADJ
fbem-23457	56	41	knowledge	knowledge	NOUN
fbem-23457	56	42	.	.	PUNCT
fbem-23457	57	1	3.3	3.3	NUM
fbem-23457	57	2	.	.	PUNCT
fbem-23457	58	1	teaching	teach	VERB
fbem-23457	58	2	resources	resource	NOUN
fbem-23457	58	3	mining	mining	NOUN
fbem-23457	58	4	"	"	PUNCT
fbem-23457	58	5	not	not	PART
fbem-23457	58	6	deep	deep	ADJ
fbem-23457	58	7	"	"	PUNCT
fbem-23457	58	8	in	in	ADP
fbem-23457	58	9	recent	recent	ADJ
fbem-23457	58	10	years	year	NOUN
fbem-23457	58	11	,	,	PUNCT
fbem-23457	58	12	most	most	ADJ
fbem-23457	58	13	colleges	college	NOUN
fbem-23457	58	14	and	and	CCONJ
fbem-23457	58	15	universities	university	NOUN
fbem-23457	58	16	have	have	AUX
fbem-23457	58	17	adopted	adopt	VERB
fbem-23457	58	18	a	a	DET
fbem-23457	58	19	hybrid	hybrid	ADJ
fbem-23457	58	20	teaching	teaching	NOUN
fbem-23457	58	21	mode	mode	NOUN
fbem-23457	58	22	combining	combine	VERB
fbem-23457	58	23	online	online	ADV
fbem-23457	58	24	and	and	CCONJ
fbem-23457	58	25	offline	offline	ADJ
fbem-23457	58	26	.	.	PUNCT
fbem-23457	59	1	although	although	SCONJ
fbem-23457	59	2	there	there	PRON
fbem-23457	59	3	are	be	VERB
fbem-23457	59	4	a	a	DET
fbem-23457	59	5	large	large	ADJ
fbem-23457	59	6	number	number	NOUN
fbem-23457	59	7	of	of	ADP
fbem-23457	59	8	national	national	ADJ
fbem-23457	59	9	and	and	CCONJ
fbem-23457	59	10	provincial	provincial	ADJ
fbem-23457	59	11	quality	quality	NOUN
fbem-23457	59	12	accounting	accounting	NOUN
fbem-23457	59	13	courses	course	NOUN
fbem-23457	59	14	open	open	VERB
fbem-23457	59	15	online	online	ADV
fbem-23457	59	16	on	on	ADP
fbem-23457	59	17	various	various	ADJ
fbem-23457	59	18	learning	learning	NOUN
fbem-23457	59	19	platforms	platform	NOUN
fbem-23457	59	20	,	,	PUNCT
fbem-23457	59	21	most	most	ADJ
fbem-23457	59	22	of	of	ADP
fbem-23457	59	23	them	they	PRON
fbem-23457	59	24	are	be	AUX
fbem-23457	59	25	traditional	traditional	ADJ
fbem-23457	59	26	accounting	accounting	NOUN
fbem-23457	59	27	computerization	computerization	NOUN
fbem-23457	59	28	courses	course	NOUN
fbem-23457	59	29	.	.	PUNCT
fbem-23457	60	1	under	under	ADP
fbem-23457	60	2	the	the	DET
fbem-23457	60	3	background	background	NOUN
fbem-23457	60	4	of	of	ADP
fbem-23457	60	5	"	"	PUNCT
fbem-23457	60	6	internet	internet	NOUN
fbem-23457	60	7	"	"	PUNCT
fbem-23457	60	8	,	,	PUNCT
fbem-23457	60	9	accountants	accountant	NOUN
fbem-23457	60	10	in	in	ADP
fbem-23457	60	11	the	the	DET
fbem-23457	60	12	new	new	ADJ
fbem-23457	60	13	era	era	NOUN
fbem-23457	60	14	should	should	AUX
fbem-23457	60	15	pay	pay	VERB
fbem-23457	60	16	attention	attention	NOUN
fbem-23457	60	17	to	to	ADP
fbem-23457	60	18	mastering	master	VERB
fbem-23457	60	19	new	new	ADJ
fbem-23457	60	20	intelligent	intelligent	ADJ
fbem-23457	60	21	financial	financial	ADJ
fbem-23457	60	22	technologies	technology	NOUN
fbem-23457	60	23	and	and	CCONJ
fbem-23457	60	24	be	be	AUX
fbem-23457	60	25	proficient	proficient	ADJ
fbem-23457	60	26	in	in	ADP
fbem-23457	60	27	intelligent	intelligent	ADJ
fbem-23457	60	28	software	software	NOUN
fbem-23457	60	29	.	.	PUNCT
fbem-23457	61	1	and	and	CCONJ
fbem-23457	61	2	use	use	VERB
fbem-23457	61	3	computer	computer	NOUN
fbem-23457	61	4	technology	technology	NOUN
fbem-23457	61	5	to	to	PART
fbem-23457	61	6	process	process	VERB
fbem-23457	61	7	the	the	DET
fbem-23457	61	8	relevant	relevant	ADJ
fbem-23457	61	9	data	datum	NOUN
fbem-23457	61	10	.	.	PUNCT
fbem-23457	62	1	the	the	DET
fbem-23457	62	2	teaching	teaching	NOUN
fbem-23457	62	3	resources	resource	NOUN
fbem-23457	62	4	of	of	ADP
fbem-23457	62	5	intelligent	intelligent	ADJ
fbem-23457	62	6	and	and	CCONJ
fbem-23457	62	7	information	information	NOUN
fbem-23457	62	8	-	-	PUNCT
fbem-23457	62	9	based	base	VERB
fbem-23457	62	10	courses	course	NOUN
fbem-23457	62	11	related	relate	VERB
fbem-23457	62	12	to	to	ADP
fbem-23457	62	13	accounting	accounting	NOUN
fbem-23457	62	14	are	be	AUX
fbem-23457	62	15	still	still	ADV
fbem-23457	62	16	limited	limit	VERB
fbem-23457	62	17	,	,	PUNCT
fbem-23457	62	18	and	and	CCONJ
fbem-23457	62	19	the	the	DET
fbem-23457	62	20	lack	lack	NOUN
fbem-23457	62	21	of	of	ADP
fbem-23457	62	22	high	high	ADJ
fbem-23457	62	23	-	-	PUNCT
fbem-23457	62	24	level	level	NOUN
fbem-23457	62	25	communication	communication	NOUN
fbem-23457	62	26	platforms	platform	NOUN
fbem-23457	62	27	and	and	CCONJ
fbem-23457	62	28	training	training	NOUN
fbem-23457	62	29	forces	force	NOUN
fbem-23457	62	30	leads	lead	VERB
fbem-23457	62	31	to	to	ADP
fbem-23457	62	32	the	the	DET
fbem-23457	62	33	lack	lack	NOUN
fbem-23457	62	34	of	of	ADP
fbem-23457	62	35	sufficient	sufficient	ADJ
fbem-23457	62	36	mature	mature	ADJ
fbem-23457	62	37	programs	program	NOUN
fbem-23457	62	38	for	for	ADP
fbem-23457	62	39	offline	offline	ADJ
fbem-23457	62	40	teaching	teaching	NOUN
fbem-23457	62	41	of	of	ADP
fbem-23457	62	42	intelligent	intelligent	ADJ
fbem-23457	62	43	and	and	CCONJ
fbem-23457	62	44	informationbased	informationbase	VERB
fbem-23457	62	45	courses	course	NOUN
fbem-23457	62	46	in	in	ADP
fbem-23457	62	47	most	most	ADJ
fbem-23457	62	48	colleges	college	NOUN
fbem-23457	62	49	and	and	CCONJ
fbem-23457	62	50	universities	university	NOUN
fbem-23457	62	51	.	.	PUNCT
fbem-23457	63	1	for	for	ADP
fbem-23457	63	2	accounting	accounting	NOUN
fbem-23457	63	3	students	student	NOUN
fbem-23457	63	4	,	,	PUNCT
fbem-23457	63	5	learning	learning	NOUN
fbem-23457	63	6	,	,	PUNCT
fbem-23457	63	7	reading	reading	NOUN
fbem-23457	63	8	,	,	PUNCT
fbem-23457	63	9	discussion	discussion	NOUN
fbem-23457	63	10	and	and	CCONJ
fbem-23457	63	11	sharing	sharing	NOUN
fbem-23457	63	12	can	can	AUX
fbem-23457	63	13	not	not	PART
fbem-23457	63	14	be	be	AUX
fbem-23457	63	15	effectively	effectively	ADV
fbem-23457	63	16	carried	carry	VERB
fbem-23457	63	17	out	out	ADP
fbem-23457	63	18	online	online	ADV
fbem-23457	63	19	or	or	CCONJ
fbem-23457	63	20	offline	offline	ADJ
fbem-23457	63	21	.	.	PUNCT
fbem-23457	64	1	can	can	AUX
fbem-23457	64	2	not	not	PART
fbem-23457	64	3	form	form	VERB
fbem-23457	64	4	a	a	DET
fbem-23457	64	5	good	good	ADJ
fbem-23457	64	6	course	course	NOUN
fbem-23457	64	7	ecology	ecology	NOUN
fbem-23457	65	1	[	[	X
fbem-23457	65	2	4	4	NUM
fbem-23457	65	3	]	]	PUNCT
fbem-23457	65	4	.	.	PUNCT
fbem-23457	66	1	3.4	3.4	NUM
fbem-23457	66	2	.	.	PUNCT
fbem-23457	66	3	not	not	PART
fbem-23457	66	4	learning	learn	VERB
fbem-23457	66	5	enough	enough	ADJ
fbem-23457	66	6	basic	basic	ADJ
fbem-23457	66	7	knowledge	knowledge	NOUN
fbem-23457	66	8	college	college	NOUN
fbem-23457	66	9	students	student	NOUN
fbem-23457	66	10	are	be	AUX
fbem-23457	66	11	full	full	ADJ
fbem-23457	66	12	of	of	ADP
fbem-23457	66	13	curiosity	curiosity	NOUN
fbem-23457	66	14	and	and	CCONJ
fbem-23457	66	15	independence	independence	NOUN
fbem-23457	66	16	about	about	ADP
fbem-23457	66	17	new	new	ADJ
fbem-23457	66	18	things	thing	NOUN
fbem-23457	66	19	,	,	PUNCT
fbem-23457	66	20	but	but	CCONJ
fbem-23457	66	21	most	most	ADJ
fbem-23457	66	22	of	of	ADP
fbem-23457	66	23	them	they	PRON
fbem-23457	66	24	do	do	AUX
fbem-23457	66	25	not	not	PART
fbem-23457	66	26	have	have	VERB
fbem-23457	66	27	firm	firm	ADJ
fbem-23457	66	28	ideals	ideal	NOUN
fbem-23457	66	29	and	and	CCONJ
fbem-23457	66	30	beliefs	belief	NOUN
fbem-23457	66	31	in	in	ADP
fbem-23457	66	32	thinking	think	VERB
fbem-23457	66	33	.	.	PUNCT
fbem-23457	67	1	most	most	ADJ
fbem-23457	67	2	of	of	ADP
fbem-23457	67	3	the	the	DET
fbem-23457	67	4	students	student	NOUN
fbem-23457	67	5	'	'	PART
fbem-23457	67	6	learning	learning	NOUN
fbem-23457	67	7	of	of	ADP
fbem-23457	67	8	accounting	account	VERB
fbem-23457	67	9	professional	professional	ADJ
fbem-23457	67	10	knowledge	knowledge	NOUN
fbem-23457	67	11	is	be	AUX
fbem-23457	67	12	based	base	VERB
fbem-23457	67	13	on	on	ADP
fbem-23457	67	14	listening	listen	VERB
fbem-23457	67	15	.	.	PUNCT
fbem-23457	68	1	the	the	DET
fbem-23457	68	2	teaching	teaching	NOUN
fbem-23457	68	3	content	content	NOUN
fbem-23457	68	4	of	of	ADP
fbem-23457	68	5	accounting	account	VERB
fbem-23457	68	6	major	major	ADJ
fbem-23457	68	7	courses	course	NOUN
fbem-23457	68	8	is	be	AUX
fbem-23457	68	9	extensive	extensive	ADJ
fbem-23457	68	10	,	,	PUNCT
fbem-23457	68	11	difficult	difficult	ADJ
fbem-23457	68	12	and	and	CCONJ
fbem-23457	68	13	practical	practical	ADJ
fbem-23457	68	14	.	.	PUNCT
fbem-23457	69	1	most	most	ADJ
fbem-23457	69	2	students	student	NOUN
fbem-23457	69	3	will	will	AUX
fbem-23457	69	4	not	not	PART
fbem-23457	69	5	consolidate	consolidate	VERB
fbem-23457	69	6	after	after	ADP
fbem-23457	69	7	class	class	NOUN
fbem-23457	69	8	,	,	PUNCT
fbem-23457	69	9	and	and	CCONJ
fbem-23457	69	10	in	in	ADP
fbem-23457	69	11	the	the	DET
fbem-23457	69	12	long	long	ADJ
fbem-23457	69	13	run	run	NOUN
fbem-23457	69	14	,	,	PUNCT
fbem-23457	69	15	the	the	DET
fbem-23457	69	16	foundation	foundation	NOUN
fbem-23457	69	17	of	of	ADP
fbem-23457	69	18	students	student	NOUN
fbem-23457	69	19	is	be	AUX
fbem-23457	69	20	weak	weak	ADJ
fbem-23457	69	21	.	.	PUNCT
fbem-23457	70	1	3.5	3.5	NUM
fbem-23457	70	2	.	.	PUNCT
fbem-23457	70	3	teaching	teach	VERB
fbem-23457	70	4	awareness	awareness	NOUN
fbem-23457	70	5	and	and	CCONJ
fbem-23457	70	6	cognition	cognition	NOUN
fbem-23457	70	7	"	"	PUNCT
fbem-23457	70	8	not	not	PART
fbem-23457	70	9	strong	strong	ADJ
fbem-23457	70	10	"	"	PUNCT
fbem-23457	70	11	the	the	DET
fbem-23457	70	12	clear	clear	ADJ
fbem-23457	70	13	spring	spring	NOUN
fbem-23457	70	14	comes	come	VERB
fbem-23457	70	15	from	from	ADP
fbem-23457	70	16	living	live	VERB
fbem-23457	70	17	water	water	NOUN
fbem-23457	70	18	,	,	PUNCT
fbem-23457	70	19	and	and	CCONJ
fbem-23457	70	20	the	the	DET
fbem-23457	70	21	height	height	NOUN
fbem-23457	70	22	of	of	ADP
fbem-23457	70	23	the	the	DET
fbem-23457	70	24	tree	tree	NOUN
fbem-23457	70	25	is	be	AUX
fbem-23457	70	26	rooted	root	VERB
fbem-23457	70	27	in	in	ADP
fbem-23457	70	28	the	the	DET
fbem-23457	70	29	deep	deep	ADJ
fbem-23457	70	30	roots	root	NOUN
fbem-23457	70	31	.	.	PUNCT
fbem-23457	71	1	however	however	ADV
fbem-23457	71	2	,	,	PUNCT
fbem-23457	71	3	some	some	DET
fbem-23457	71	4	accounting	accounting	NOUN
fbem-23457	71	5	teachers	teacher	NOUN
fbem-23457	71	6	have	have	VERB
fbem-23457	71	7	insufficient	insufficient	ADJ
fbem-23457	71	8	ideological	ideological	ADJ
fbem-23457	71	9	and	and	CCONJ
fbem-23457	71	10	political	political	ADJ
fbem-23457	71	11	education	education	NOUN
fbem-23457	71	12	awareness	awareness	NOUN
fbem-23457	71	13	and	and	CCONJ
fbem-23457	71	14	weak	weak	ADJ
fbem-23457	71	15	cognition	cognition	NOUN
fbem-23457	71	16	,	,	PUNCT
fbem-23457	71	17	and	and	CCONJ
fbem-23457	71	18	fail	fail	VERB
fbem-23457	71	19	to	to	PART
fbem-23457	71	20	deeply	deeply	ADV
fbem-23457	71	21	understand	understand	VERB
fbem-23457	71	22	the	the	DET
fbem-23457	71	23	inevitable	inevitable	ADJ
fbem-23457	71	24	connection	connection	NOUN
fbem-23457	71	25	between	between	ADP
fbem-23457	71	26	ideological	ideological	ADJ
fbem-23457	71	27	and	and	CCONJ
fbem-23457	71	28	political	political	ADJ
fbem-23457	71	29	education	education	NOUN
fbem-23457	71	30	and	and	CCONJ
fbem-23457	71	31	accounting	accounting	NOUN
fbem-23457	71	32	courses	course	NOUN
fbem-23457	71	33	,	,	PUNCT
fbem-23457	71	34	so	so	SCONJ
fbem-23457	71	35	they	they	PRON
fbem-23457	71	36	ignore	ignore	VERB
fbem-23457	71	37	ideological	ideological	ADJ
fbem-23457	71	38	and	and	CCONJ
fbem-23457	71	39	political	political	ADJ
fbem-23457	71	40	education	education	NOUN
fbem-23457	71	41	in	in	ADP
fbem-23457	71	42	the	the	DET
fbem-23457	71	43	teaching	teaching	NOUN
fbem-23457	71	44	process	process	NOUN
fbem-23457	71	45	.	.	PUNCT
fbem-23457	72	1	in	in	ADP
fbem-23457	72	2	addition	addition	NOUN
fbem-23457	72	3	,	,	PUNCT
fbem-23457	72	4	ideological	ideological	ADJ
fbem-23457	72	5	and	and	CCONJ
fbem-23457	72	6	political	political	ADJ
fbem-23457	72	7	education	education	NOUN
fbem-23457	72	8	is	be	AUX
fbem-23457	72	9	the	the	DET
fbem-23457	72	10	new	new	ADJ
fbem-23457	72	11	requirements	requirement	NOUN
fbem-23457	72	12	of	of	ADP
fbem-23457	72	13	the	the	DET
fbem-23457	72	14	development	development	NOUN
fbem-23457	72	15	of	of	ADP
fbem-23457	72	16	higher	high	ADJ
fbem-23457	72	17	education	education	NOUN
fbem-23457	72	18	and	and	CCONJ
fbem-23457	72	19	personnel	personnel	NOUN
fbem-23457	72	20	training	training	NOUN
fbem-23457	72	21	in	in	ADP
fbem-23457	72	22	the	the	DET
fbem-23457	72	23	new	new	ADJ
fbem-23457	72	24	era	era	NOUN
fbem-23457	72	25	.	.	PUNCT
fbem-23457	73	1	some	some	DET
fbem-23457	73	2	accounting	accounting	NOUN
fbem-23457	73	3	teachers	teacher	NOUN
fbem-23457	73	4	are	be	AUX
fbem-23457	73	5	masters	master	NOUN
fbem-23457	73	6	of	of	ADP
fbem-23457	73	7	professional	professional	ADJ
fbem-23457	73	8	knowledge	knowledge	NOUN
fbem-23457	73	9	,	,	PUNCT
fbem-23457	73	10	but	but	CCONJ
fbem-23457	73	11	lack	lack	NOUN
fbem-23457	73	12	experience	experience	NOUN
fbem-23457	73	13	of	of	ADP
fbem-23457	73	14	ideological	ideological	ADJ
fbem-23457	73	15	and	and	CCONJ
fbem-23457	73	16	political	political	ADJ
fbem-23457	73	17	"	"	PUNCT
fbem-23457	73	18	preaching	preaching	NOUN
fbem-23457	73	19	"	"	PUNCT
fbem-23457	73	20	,	,	PUNCT
fbem-23457	73	21	which	which	PRON
fbem-23457	73	22	can	can	AUX
fbem-23457	73	23	not	not	PART
fbem-23457	73	24	reach	reach	VERB
fbem-23457	73	25	the	the	DET
fbem-23457	73	26	requirements	requirement	NOUN
fbem-23457	73	27	of	of	ADP
fbem-23457	73	28	"	"	PUNCT
fbem-23457	73	29	clearing	clear	VERB
fbem-23457	73	30	doubts	doubt	NOUN
fbem-23457	73	31	"	"	PUNCT
fbem-23457	73	32	.	.	PUNCT
fbem-23457	74	1	3.6	3.6	NUM
fbem-23457	74	2	.	.	PUNCT
fbem-23457	75	1	ideological	ideological	ADJ
fbem-23457	75	2	and	and	CCONJ
fbem-23457	75	3	political	political	ADJ
fbem-23457	75	4	platform	platform	NOUN
fbem-23457	75	5	construction	construction	NOUN
fbem-23457	75	6	"	"	PUNCT
fbem-23457	75	7	not	not	PART
fbem-23457	75	8	solid	solid	ADJ
fbem-23457	75	9	"	"	PUNCT
fbem-23457	75	10	in	in	ADP
fbem-23457	75	11	many	many	ADJ
fbem-23457	75	12	colleges	college	NOUN
fbem-23457	75	13	and	and	CCONJ
fbem-23457	75	14	universities	university	NOUN
fbem-23457	75	15	,	,	PUNCT
fbem-23457	75	16	ideological	ideological	ADJ
fbem-23457	75	17	and	and	CCONJ
fbem-23457	75	18	political	political	ADJ
fbem-23457	75	19	education	education	NOUN
fbem-23457	75	20	and	and	CCONJ
fbem-23457	75	21	accounting	accounting	NOUN
fbem-23457	75	22	courses	course	NOUN
fbem-23457	75	23	are	be	AUX
fbem-23457	75	24	not	not	PART
fbem-23457	75	25	organically	organically	ADV
fbem-23457	75	26	combined	combine	VERB
fbem-23457	75	27	,	,	PUNCT
fbem-23457	75	28	resulting	result	VERB
fbem-23457	75	29	in	in	ADP
fbem-23457	75	30	"	"	PUNCT
fbem-23457	75	31	island	island	NOUN
fbem-23457	75	32	effect	effect	NOUN
fbem-23457	75	33	"	"	PUNCT
fbem-23457	75	34	,	,	PUNCT
fbem-23457	75	35	that	that	ADV
fbem-23457	75	36	is	is	ADV
fbem-23457	75	37	,	,	PUNCT
fbem-23457	75	38	thinking	thinking	NOUN
fbem-23457	75	39	and	and	CCONJ
fbem-23457	75	40	political	political	ADJ
fbem-23457	75	41	education	education	NOUN
fbem-23457	75	42	is	be	AUX
fbem-23457	75	43	the	the	DET
fbem-23457	75	44	full	full	ADJ
fbem-23457	75	45	-	-	PUNCT
fbem-23457	75	46	time	time	NOUN
fbem-23457	75	47	work	work	NOUN
fbem-23457	75	48	of	of	ADP
fbem-23457	75	49	ideological	ideological	ADJ
fbem-23457	75	50	and	and	CCONJ
fbem-23457	75	51	political	political	ADJ
fbem-23457	75	52	teachers	teacher	NOUN
fbem-23457	75	53	,	,	PUNCT
fbem-23457	75	54	and	and	CCONJ
fbem-23457	75	55	accounting	accounting	NOUN
fbem-23457	75	56	teachers	teacher	NOUN
fbem-23457	75	57	are	be	AUX
fbem-23457	75	58	responsible	responsible	ADJ
fbem-23457	75	59	for	for	ADP
fbem-23457	75	60	cultivating	cultivate	VERB
fbem-23457	75	61	students	student	NOUN
fbem-23457	75	62	'	'	PART
fbem-23457	75	63	professional	professional	ADJ
fbem-23457	75	64	skills	skill	NOUN
fbem-23457	75	65	.	.	PUNCT
fbem-23457	76	1	secondly	secondly	ADV
fbem-23457	76	2	,	,	PUNCT
fbem-23457	76	3	at	at	ADP
fbem-23457	76	4	present	present	ADJ
fbem-23457	76	5	,	,	PUNCT
fbem-23457	76	6	most	most	ADJ
fbem-23457	76	7	colleges	college	NOUN
fbem-23457	76	8	and	and	CCONJ
fbem-23457	76	9	universities	university	NOUN
fbem-23457	76	10	do	do	AUX
fbem-23457	76	11	not	not	PART
fbem-23457	76	12	pay	pay	VERB
fbem-23457	76	13	enough	enough	ADJ
fbem-23457	76	14	attention	attention	NOUN
fbem-23457	76	15	to	to	ADP
fbem-23457	76	16	the	the	DET
fbem-23457	76	17	integration	integration	NOUN
fbem-23457	76	18	of	of	ADP
fbem-23457	76	19	ideology	ideology	NOUN
fbem-23457	76	20	and	and	CCONJ
fbem-23457	76	21	politics	politic	NOUN
fbem-23457	76	22	into	into	ADP
fbem-23457	76	23	accounting	account	VERB
fbem-23457	76	24	major	major	ADJ
fbem-23457	76	25	courses	course	NOUN
fbem-23457	76	26	,	,	PUNCT
fbem-23457	76	27	and	and	CCONJ
fbem-23457	76	28	do	do	AUX
fbem-23457	76	29	not	not	PART
fbem-23457	76	30	carry	carry	VERB
fbem-23457	76	31	out	out	ADP
fbem-23457	76	32	special	special	ADJ
fbem-23457	76	33	projects	project	NOUN
fbem-23457	76	34	,	,	PUNCT
fbem-23457	76	35	resulting	result	VERB
fbem-23457	76	36	in	in	ADP
fbem-23457	76	37	the	the	DET
fbem-23457	76	38	lack	lack	NOUN
fbem-23457	76	39	of	of	ADP
fbem-23457	76	40	corresponding	correspond	VERB
fbem-23457	76	41	rules	rule	NOUN
fbem-23457	76	42	and	and	CCONJ
fbem-23457	76	43	regulations	regulation	NOUN
fbem-23457	76	44	guidance	guidance	NOUN
fbem-23457	76	45	and	and	CCONJ
fbem-23457	76	46	financial	financial	ADJ
fbem-23457	76	47	support	support	NOUN
fbem-23457	76	48	for	for	ADP
fbem-23457	76	49	accounting	account	VERB
fbem-23457	76	50	major	major	ADJ
fbem-23457	76	51	courses	course	NOUN
fbem-23457	76	52	in	in	ADP
fbem-23457	76	53	colleges	college	NOUN
fbem-23457	76	54	and	and	CCONJ
fbem-23457	76	55	universities	university	NOUN
fbem-23457	76	56	,	,	PUNCT
fbem-23457	76	57	and	and	CCONJ
fbem-23457	76	58	the	the	DET
fbem-23457	76	59	actual	actual	ADJ
fbem-23457	76	60	investment	investment	NOUN
fbem-23457	76	61	in	in	ADP
fbem-23457	76	62	accounting	account	VERB
fbem-23457	76	63	ideological	ideological	ADJ
fbem-23457	76	64	and	and	CCONJ
fbem-23457	76	65	political	political	ADJ
fbem-23457	76	66	education	education	NOUN
fbem-23457	76	67	is	be	AUX
fbem-23457	76	68	not	not	PART
fbem-23457	76	69	enough	enough	ADJ
fbem-23457	76	70	[	[	X
fbem-23457	76	71	5	5	NUM
fbem-23457	76	72	]	]	PUNCT
fbem-23457	76	73	.	.	PUNCT
fbem-23457	77	1	4	4	X
fbem-23457	77	2	.	.	X
fbem-23457	77	3	the	the	DET
fbem-23457	77	4	realization	realization	NOUN
fbem-23457	77	5	path	path	NOUN
fbem-23457	77	6	of	of	ADP
fbem-23457	77	7	integrating	integrate	VERB
fbem-23457	77	8	accounting	account	VERB
fbem-23457	77	9	professional	professional	ADJ
fbem-23457	77	10	values	value	NOUN
fbem-23457	77	11	into	into	ADP
fbem-23457	77	12	accounting	account	VERB
fbem-23457	77	13	professional	professional	ADJ
fbem-23457	77	14	courses	course	NOUN
fbem-23457	77	15	integrating	integrate	VERB
fbem-23457	77	16	accounting	account	VERB
fbem-23457	77	17	professional	professional	ADJ
fbem-23457	77	18	values	value	NOUN
fbem-23457	77	19	into	into	ADP
fbem-23457	77	20	accounting	accounting	NOUN
fbem-23457	77	21	courses	course	NOUN
fbem-23457	77	22	can	can	AUX
fbem-23457	77	23	better	well	ADV
fbem-23457	77	24	unify	unify	VERB
fbem-23457	77	25	"	"	PUNCT
fbem-23457	77	26	knowledge	knowledge	NOUN
fbem-23457	77	27	imparting	imparting	NOUN
fbem-23457	77	28	"	"	PUNCT
fbem-23457	77	29	and	and	CCONJ
fbem-23457	77	30	"	"	PUNCT
fbem-23457	77	31	value	value	NOUN
fbem-23457	77	32	leading	lead	VERB
fbem-23457	77	33	"	"	PUNCT
fbem-23457	77	34	,	,	PUNCT
fbem-23457	77	35	cultivate	cultivate	VERB
fbem-23457	77	36	accounting	accounting	NOUN
fbem-23457	77	37	students	student	NOUN
fbem-23457	77	38	'	'	PART
fbem-23457	77	39	socialist	socialist	ADJ
fbem-23457	77	40	core	core	NOUN
fbem-23457	77	41	values	value	NOUN
fbem-23457	77	42	,	,	PUNCT
fbem-23457	77	43	and	and	CCONJ
fbem-23457	77	44	deeply	deeply	ADV
fbem-23457	77	45	reflect	reflect	VERB
fbem-23457	77	46	the	the	DET
fbem-23457	77	47	connotation	connotation	NOUN
fbem-23457	77	48	of	of	ADP
fbem-23457	77	49	"	"	PUNCT
fbem-23457	77	50	moral	moral	ADJ
fbem-23457	77	51	education	education	NOUN
fbem-23457	77	52	"	"	PUNCT
fbem-23457	78	1	[	[	X
fbem-23457	78	2	6	6	NUM
fbem-23457	78	3	]	]	PUNCT
fbem-23457	78	4	.	.	PUNCT
fbem-23457	79	1	"	"	PUNCT
fbem-23457	79	2	teachers	teacher	NOUN
fbem-23457	79	3	,	,	PUNCT
fbem-23457	79	4	so	so	ADV
fbem-23457	79	5	preach	preach	NOUN
fbem-23457	79	6	and	and	CCONJ
fbem-23457	79	7	teach	teach	VERB
fbem-23457	79	8	to	to	PART
fbem-23457	79	9	solve	solve	VERB
fbem-23457	79	10	doubts	doubt	NOUN
fbem-23457	79	11	"	"	PUNCT
fbem-23457	79	12	this	this	DET
fbem-23457	79	13	sentence	sentence	NOUN
fbem-23457	79	14	points	point	VERB
fbem-23457	79	15	out	out	ADP
fbem-23457	79	16	the	the	DET
fbem-23457	79	17	way	way	NOUN
fbem-23457	79	18	of	of	ADP
fbem-23457	79	19	teachers	teacher	NOUN
fbem-23457	79	20	,	,	PUNCT
fbem-23457	79	21	indicating	indicate	VERB
fbem-23457	79	22	the	the	DET
fbem-23457	79	23	important	important	ADJ
fbem-23457	79	24	role	role	NOUN
fbem-23457	79	25	of	of	ADP
fbem-23457	79	26	teachers	teacher	NOUN
fbem-23457	79	27	in	in	ADP
fbem-23457	79	28	scholars	scholar	NOUN
fbem-23457	79	29	.	.	PUNCT
fbem-23457	80	1	the	the	DET
fbem-23457	80	2	organic	organic	ADJ
fbem-23457	80	3	integration	integration	NOUN
fbem-23457	80	4	of	of	ADP
fbem-23457	80	5	value	value	NOUN
fbem-23457	80	6	guidance	guidance	NOUN
fbem-23457	80	7	and	and	CCONJ
fbem-23457	80	8	theory	theory	NOUN
fbem-23457	80	9	teaching	teaching	NOUN
fbem-23457	80	10	is	be	AUX
fbem-23457	80	11	a	a	DET
fbem-23457	80	12	long	long	ADJ
fbem-23457	80	13	way	way	NOUN
fbem-23457	80	14	to	to	PART
fbem-23457	80	15	go	go	VERB
fbem-23457	80	16	,	,	PUNCT
fbem-23457	80	17	and	and	CCONJ
fbem-23457	80	18	it	it	PRON
fbem-23457	80	19	is	be	AUX
fbem-23457	80	20	not	not	PART
fbem-23457	80	21	enough	enough	ADJ
fbem-23457	80	22	to	to	PART
fbem-23457	80	23	rely	rely	VERB
fbem-23457	80	24	on	on	ADP
fbem-23457	80	25	teachers	teacher	NOUN
fbem-23457	80	26	to	to	PART
fbem-23457	80	27	"	"	PUNCT
fbem-23457	80	28	fight	fight	VERB
fbem-23457	80	29	alone	alone	ADV
fbem-23457	80	30	"	"	PUNCT
fbem-23457	80	31	.	.	PUNCT
fbem-23457	81	1	based	base	VERB
fbem-23457	81	2	on	on	ADP
fbem-23457	81	3	this	this	PRON
fbem-23457	81	4	,	,	PUNCT
fbem-23457	81	5	this	this	DET
fbem-23457	81	6	paper	paper	NOUN
fbem-23457	81	7	extends	extend	VERB
fbem-23457	81	8	and	and	CCONJ
fbem-23457	81	9	subdivides	subdivide	VERB
fbem-23457	81	10	the	the	DET
fbem-23457	81	11	theory	theory	NOUN
fbem-23457	81	12	of	of	ADP
fbem-23457	81	13	"	"	PUNCT
fbem-23457	81	14	preaching	preach	VERB
fbem-23457	81	15	,	,	PUNCT
fbem-23457	81	16	85	85	NUM
fbem-23457	81	17	teaching	teaching	NOUN
fbem-23457	81	18	and	and	CCONJ
fbem-23457	81	19	dispelling	dispel	VERB
fbem-23457	81	20	doubts	doubt	NOUN
fbem-23457	81	21	"	"	PUNCT
fbem-23457	81	22	,	,	PUNCT
fbem-23457	81	23	takes	take	VERB
fbem-23457	81	24	universities	university	NOUN
fbem-23457	81	25	as	as	ADP
fbem-23457	81	26	evangelists	evangelist	NOUN
fbem-23457	81	27	,	,	PUNCT
fbem-23457	81	28	teachers	teacher	NOUN
fbem-23457	81	29	as	as	ADP
fbem-23457	81	30	teachers	teacher	NOUN
fbem-23457	81	31	and	and	CCONJ
fbem-23457	81	32	enterprises	enterprise	NOUN
fbem-23457	81	33	as	as	ADP
fbem-23457	81	34	dispelling	dispel	VERB
fbem-23457	81	35	doubts	doubt	NOUN
fbem-23457	81	36	,	,	PUNCT
fbem-23457	81	37	and	and	CCONJ
fbem-23457	81	38	combines	combine	VERB
fbem-23457	81	39	the	the	DET
fbem-23457	81	40	four	four	NUM
fbem-23457	81	41	points	point	NOUN
fbem-23457	81	42	of	of	ADP
fbem-23457	81	43	"	"	PUNCT
fbem-23457	81	44	preaching	preach	VERB
fbem-23457	81	45	,	,	PUNCT
fbem-23457	81	46	teaching	teaching	NOUN
fbem-23457	81	47	,	,	PUNCT
fbem-23457	81	48	dispelling	dispel	VERB
fbem-23457	81	49	doubts	doubt	NOUN
fbem-23457	81	50	and	and	CCONJ
fbem-23457	81	51	educating	educate	VERB
fbem-23457	81	52	people	people	NOUN
fbem-23457	81	53	"	"	PUNCT
fbem-23457	81	54	to	to	PART
fbem-23457	81	55	reflect	reflect	VERB
fbem-23457	81	56	comprehensive	comprehensive	ADJ
fbem-23457	81	57	ability	ability	NOUN
fbem-23457	81	58	,	,	PUNCT
fbem-23457	81	59	knowledge	knowledge	NOUN
fbem-23457	81	60	,	,	PUNCT
fbem-23457	81	61	practice	practice	NOUN
fbem-23457	81	62	and	and	CCONJ
fbem-23457	81	63	value	value	NOUN
fbem-23457	81	64	goals	goal	NOUN
fbem-23457	81	65	.	.	PUNCT
fbem-23457	82	1	to	to	PART
fbem-23457	82	2	provide	provide	VERB
fbem-23457	82	3	a	a	DET
fbem-23457	82	4	"	"	PUNCT
fbem-23457	82	5	four	four	NUM
fbem-23457	82	6	-	-	PUNCT
fbem-23457	82	7	in	in	ADP
fbem-23457	82	8	-	-	PUNCT
fbem-23457	82	9	one	one	NOUN
fbem-23457	82	10	"	"	PUNCT
fbem-23457	82	11	effective	effective	ADJ
fbem-23457	82	12	realization	realization	NOUN
fbem-23457	82	13	path	path	NOUN
fbem-23457	82	14	for	for	ADP
fbem-23457	82	15	integrating	integrate	VERB
fbem-23457	82	16	accounting	account	VERB
fbem-23457	82	17	professional	professional	ADJ
fbem-23457	82	18	values	value	NOUN
fbem-23457	82	19	into	into	ADP
fbem-23457	82	20	accounting	account	VERB
fbem-23457	82	21	professional	professional	ADJ
fbem-23457	82	22	courses	course	NOUN
fbem-23457	82	23	.	.	PUNCT
fbem-23457	83	1	figure	figure	NOUN
fbem-23457	83	2	2	2	NUM
fbem-23457	83	3	.	.	PUNCT
fbem-23457	84	1	"	"	PUNCT
fbem-23457	84	2	four	four	NUM
fbem-23457	84	3	-	-	PUNCT
fbem-23457	84	4	in	in	ADP
fbem-23457	84	5	-	-	PUNCT
fbem-23457	84	6	one	one	NUM
fbem-23457	84	7	"	"	PUNCT
fbem-23457	84	8	implementation	implementation	NOUN
fbem-23457	84	9	path	path	NOUN
fbem-23457	84	10	4.1	4.1	NUM
fbem-23457	84	11	.	.	PUNCT
fbem-23457	85	1	"	"	PUNCT
fbem-23457	85	2	preacher	preacher	NOUN
fbem-23457	85	3	"	"	PUNCT
fbem-23457	85	4	does	do	VERB
fbem-23457	85	5	a	a	DET
fbem-23457	85	6	good	good	ADJ
fbem-23457	85	7	job	job	NOUN
fbem-23457	85	8	of	of	ADP
fbem-23457	85	9	the	the	DET
fbem-23457	85	10	overall	overall	ADJ
fbem-23457	85	11	top	top	ADJ
fbem-23457	85	12	-	-	PUNCT
fbem-23457	85	13	level	level	NOUN
fbem-23457	85	14	design	design	NOUN
fbem-23457	85	15	strategitic	strategitic	NOUN
fbem-23457	85	16	,	,	PUNCT
fbem-23457	85	17	decisive	decisive	ADJ
fbem-23457	85	18	victory	victory	NOUN
fbem-23457	85	19	thousands	thousand	NOUN
fbem-23457	85	20	of	of	ADP
fbem-23457	85	21	miles	mile	NOUN
fbem-23457	85	22	away	away	ADV
fbem-23457	85	23	,	,	PUNCT
fbem-23457	85	24	"	"	PUNCT
fbem-23457	85	25	preacher	preacher	ADJ
fbem-23457	85	26	"	"	PUNCT
fbem-23457	85	27	do	do	VERB
fbem-23457	85	28	a	a	DET
fbem-23457	85	29	good	good	ADJ
fbem-23457	85	30	overall	overall	ADJ
fbem-23457	85	31	plan	plan	NOUN
fbem-23457	85	32	,	,	PUNCT
fbem-23457	85	33	point	point	VERB
fbem-23457	85	34	out	out	ADP
fbem-23457	85	35	the	the	DET
fbem-23457	85	36	way	way	NOUN
fbem-23457	85	37	forward	forward	ADV
fbem-23457	85	38	.	.	PUNCT
fbem-23457	86	1	the	the	DET
fbem-23457	86	2	ministry	ministry	PROPN
fbem-23457	86	3	of	of	ADP
fbem-23457	86	4	education	education	PROPN
fbem-23457	86	5	issued	issue	VERB
fbem-23457	86	6	the	the	DET
fbem-23457	86	7	guiding	guide	VERB
fbem-23457	86	8	outline	outline	NOUN
fbem-23457	86	9	for	for	ADP
fbem-23457	86	10	curriculum	curriculum	NOUN
fbem-23457	86	11	ideological	ideological	ADJ
fbem-23457	86	12	and	and	CCONJ
fbem-23457	86	13	political	political	ADJ
fbem-23457	86	14	construction	construction	NOUN
fbem-23457	86	15	in	in	ADP
fbem-23457	86	16	colleges	college	NOUN
fbem-23457	86	17	and	and	CCONJ
fbem-23457	86	18	universities	university	NOUN
fbem-23457	86	19	,	,	PUNCT
fbem-23457	86	20	emphasizing	emphasize	VERB
fbem-23457	86	21	that	that	SCONJ
fbem-23457	86	22	local	local	ADJ
fbem-23457	86	23	colleges	college	NOUN
fbem-23457	86	24	and	and	CCONJ
fbem-23457	86	25	universities	university	NOUN
fbem-23457	86	26	should	should	AUX
fbem-23457	86	27	effectively	effectively	ADV
fbem-23457	86	28	strengthen	strengthen	VERB
fbem-23457	86	29	the	the	DET
fbem-23457	86	30	organization	organization	NOUN
fbem-23457	86	31	and	and	CCONJ
fbem-23457	86	32	leadership	leadership	NOUN
fbem-23457	86	33	of	of	ADP
fbem-23457	86	34	curriculum	curriculum	NOUN
fbem-23457	86	35	ideological	ideological	ADJ
fbem-23457	86	36	and	and	CCONJ
fbem-23457	86	37	political	political	ADJ
fbem-23457	86	38	construction	construction	NOUN
fbem-23457	86	39	,	,	PUNCT
fbem-23457	86	40	and	and	CCONJ
fbem-23457	86	41	formulate	formulate	VERB
fbem-23457	86	42	work	work	NOUN
fbem-23457	86	43	plans	plan	NOUN
fbem-23457	86	44	according	accord	VERB
fbem-23457	86	45	to	to	ADP
fbem-23457	86	46	local	local	ADJ
fbem-23457	86	47	conditions	condition	NOUN
fbem-23457	86	48	[	[	X
fbem-23457	86	49	7	7	NUM
fbem-23457	86	50	]	]	PUNCT
fbem-23457	86	51	.	.	PUNCT
fbem-23457	87	1	this	this	PRON
fbem-23457	87	2	requires	require	VERB
fbem-23457	87	3	colleges	college	NOUN
fbem-23457	87	4	and	and	CCONJ
fbem-23457	87	5	universities	university	NOUN
fbem-23457	87	6	:	:	PUNCT
fbem-23457	87	7	first	first	ADV
fbem-23457	87	8	,	,	PUNCT
fbem-23457	87	9	we	we	PRON
fbem-23457	87	10	should	should	AUX
fbem-23457	87	11	scientifically	scientifically	ADV
fbem-23457	87	12	design	design	VERB
fbem-23457	87	13	the	the	DET
fbem-23457	87	14	accounting	accounting	NOUN
fbem-23457	87	15	teaching	teaching	NOUN
fbem-23457	87	16	system	system	NOUN
fbem-23457	87	17	,	,	PUNCT
fbem-23457	87	18	build	build	VERB
fbem-23457	87	19	a	a	DET
fbem-23457	87	20	work	work	NOUN
fbem-23457	87	21	pattern	pattern	NOUN
fbem-23457	87	22	under	under	ADP
fbem-23457	87	23	the	the	DET
fbem-23457	87	24	unified	unified	ADJ
fbem-23457	87	25	leadership	leadership	NOUN
fbem-23457	87	26	of	of	ADP
fbem-23457	87	27	the	the	DET
fbem-23457	87	28	party	party	PROPN
fbem-23457	87	29	committee	committee	NOUN
fbem-23457	87	30	,	,	PUNCT
fbem-23457	87	31	the	the	DET
fbem-23457	87	32	leadership	leadership	NOUN
fbem-23457	87	33	of	of	ADP
fbem-23457	87	34	the	the	DET
fbem-23457	87	35	educational	educational	PROPN
fbem-23457	87	36	administration	administration	PROPN
fbem-23457	87	37	department	department	PROPN
fbem-23457	87	38	,	,	PUNCT
fbem-23457	87	39	the	the	DET
fbem-23457	87	40	coordination	coordination	NOUN
fbem-23457	87	41	of	of	ADP
fbem-23457	87	42	relevant	relevant	ADJ
fbem-23457	87	43	departments	department	NOUN
fbem-23457	87	44	,	,	PUNCT
fbem-23457	87	45	and	and	CCONJ
fbem-23457	87	46	the	the	DET
fbem-23457	87	47	implementation	implementation	NOUN
fbem-23457	87	48	of	of	ADP
fbem-23457	87	49	the	the	DET
fbem-23457	87	50	department	department	NOUN
fbem-23457	87	51	[	[	X
fbem-23457	87	52	8	8	NUM
fbem-23457	87	53	]	]	PUNCT
fbem-23457	87	54	;	;	PUNCT
fbem-23457	87	55	secondly	secondly	ADV
fbem-23457	87	56	,	,	PUNCT
fbem-23457	87	57	according	accord	VERB
fbem-23457	87	58	to	to	ADP
fbem-23457	87	59	the	the	DET
fbem-23457	87	60	characteristics	characteristic	NOUN
fbem-23457	87	61	of	of	ADP
fbem-23457	87	62	accounting	accounting	NOUN
fbem-23457	87	63	courses	course	NOUN
fbem-23457	87	64	and	and	CCONJ
fbem-23457	87	65	the	the	DET
fbem-23457	87	66	requirements	requirement	NOUN
fbem-23457	87	67	of	of	ADP
fbem-23457	87	68	education	education	NOUN
fbem-23457	87	69	,	,	PUNCT
fbem-23457	87	70	we	we	PRON
fbem-23457	87	71	should	should	AUX
fbem-23457	87	72	revise	revise	VERB
fbem-23457	87	73	the	the	DET
fbem-23457	87	74	talent	talent	NOUN
fbem-23457	87	75	training	training	NOUN
fbem-23457	87	76	program	program	NOUN
fbem-23457	87	77	and	and	CCONJ
fbem-23457	87	78	focus	focus	VERB
fbem-23457	87	79	on	on	ADP
fbem-23457	87	80	accounting	accounting	NOUN
fbem-23457	87	81	teaching	teaching	NOUN
fbem-23457	87	82	activities	activity	NOUN
fbem-23457	87	83	.	.	PUNCT
fbem-23457	88	1	third	third	ADJ
fbem-23457	88	2	,	,	PUNCT
fbem-23457	88	3	through	through	ADP
fbem-23457	88	4	system	system	NOUN
fbem-23457	88	5	design	design	NOUN
fbem-23457	88	6	,	,	PUNCT
fbem-23457	88	7	colleges	college	NOUN
fbem-23457	88	8	and	and	CCONJ
fbem-23457	88	9	universities	university	NOUN
fbem-23457	88	10	promote	promote	VERB
fbem-23457	88	11	accounting	accounting	NOUN
fbem-23457	88	12	teachers	teacher	NOUN
fbem-23457	88	13	to	to	PART
fbem-23457	88	14	realize	realize	VERB
fbem-23457	88	15	the	the	DET
fbem-23457	88	16	importance	importance	NOUN
fbem-23457	88	17	and	and	CCONJ
fbem-23457	88	18	necessity	necessity	NOUN
fbem-23457	88	19	of	of	ADP
fbem-23457	88	20	accounting	account	VERB
fbem-23457	88	21	ideological	ideological	ADJ
fbem-23457	88	22	and	and	CCONJ
fbem-23457	88	23	political	political	ADJ
fbem-23457	88	24	education	education	NOUN
fbem-23457	88	25	for	for	ADP
fbem-23457	88	26	accounting	accounting	NOUN
fbem-23457	88	27	students	student	NOUN
fbem-23457	88	28	,	,	PUNCT
fbem-23457	88	29	enhance	enhance	VERB
fbem-23457	88	30	teachers	teacher	NOUN
fbem-23457	88	31	'	'	PART
fbem-23457	88	32	awareness	awareness	NOUN
fbem-23457	88	33	and	and	CCONJ
fbem-23457	88	34	ability	ability	NOUN
fbem-23457	88	35	to	to	PART
fbem-23457	88	36	organically	organically	ADV
fbem-23457	88	37	combine	combine	VERB
fbem-23457	88	38	"	"	PUNCT
fbem-23457	88	39	knowledge	knowledge	NOUN
fbem-23457	88	40	imparts	impart	VERB
fbem-23457	88	41	"	"	PUNCT
fbem-23457	88	42	with	with	ADP
fbem-23457	88	43	"	"	PUNCT
fbem-23457	88	44	value	value	NOUN
fbem-23457	88	45	guidance	guidance	NOUN
fbem-23457	88	46	"	"	PUNCT
fbem-23457	88	47	,	,	PUNCT
fbem-23457	88	48	and	and	CCONJ
fbem-23457	88	49	effectively	effectively	ADV
fbem-23457	88	50	integrate	integrate	VERB
fbem-23457	88	51	accounting	account	VERB
fbem-23457	88	52	professional	professional	ADJ
fbem-23457	88	53	values	value	NOUN
fbem-23457	88	54	into	into	ADP
fbem-23457	88	55	accounting	accounting	NOUN
fbem-23457	88	56	courses	course	NOUN
fbem-23457	88	57	.	.	PUNCT
fbem-23457	89	1	encourage	encourage	VERB
fbem-23457	89	2	and	and	CCONJ
fbem-23457	89	3	guide	guide	VERB
fbem-23457	89	4	the	the	DET
fbem-23457	89	5	accounting	accounting	NOUN
fbem-23457	89	6	teachers	teacher	NOUN
fbem-23457	89	7	to	to	PART
fbem-23457	89	8	devote	devote	VERB
fbem-23457	89	9	themselves	themselves	PRON
fbem-23457	89	10	to	to	ADP
fbem-23457	89	11	the	the	DET
fbem-23457	89	12	research	research	NOUN
fbem-23457	89	13	and	and	CCONJ
fbem-23457	89	14	teaching	teaching	NOUN
fbem-23457	89	15	of	of	ADP
fbem-23457	89	16	accounting	accounting	NOUN
fbem-23457	89	17	curriculum	curriculum	NOUN
fbem-23457	89	18	with	with	ADP
fbem-23457	89	19	full	full	ADJ
fbem-23457	89	20	enthusiasm	enthusiasm	NOUN
fbem-23457	89	21	;	;	PUNCT
fbem-23457	89	22	fourthly	fourthly	ADV
fbem-23457	89	23	,	,	PUNCT
fbem-23457	89	24	colleges	college	NOUN
fbem-23457	89	25	and	and	CCONJ
fbem-23457	89	26	universities	university	NOUN
fbem-23457	89	27	can	can	AUX
fbem-23457	89	28	combine	combine	VERB
fbem-23457	89	29	the	the	DET
fbem-23457	89	30	teaching	teaching	NOUN
fbem-23457	89	31	characteristics	characteristic	NOUN
fbem-23457	89	32	of	of	ADP
fbem-23457	89	33	accounting	account	VERB
fbem-23457	89	34	major	major	ADJ
fbem-23457	89	35	to	to	PART
fbem-23457	89	36	establish	establish	VERB
fbem-23457	89	37	a	a	DET
fbem-23457	89	38	diversified	diversify	VERB
fbem-23457	89	39	teaching	teaching	NOUN
fbem-23457	89	40	evaluation	evaluation	NOUN
fbem-23457	89	41	method	method	NOUN
fbem-23457	89	42	of	of	ADP
fbem-23457	89	43	"	"	PUNCT
fbem-23457	89	44	self	self	NOUN
fbem-23457	89	45	-	-	PUNCT
fbem-23457	89	46	evaluation	evaluation	NOUN
fbem-23457	89	47	by	by	ADP
fbem-23457	89	48	students	student	NOUN
fbem-23457	89	49	,	,	PUNCT
fbem-23457	89	50	mutual	mutual	ADJ
fbem-23457	89	51	evaluation	evaluation	NOUN
fbem-23457	89	52	by	by	ADP
fbem-23457	89	53	teachers	teacher	NOUN
fbem-23457	89	54	and	and	CCONJ
fbem-23457	89	55	students	student	NOUN
fbem-23457	89	56	,	,	PUNCT
fbem-23457	89	57	and	and	CCONJ
fbem-23457	89	58	evaluation	evaluation	NOUN
fbem-23457	89	59	by	by	ADP
fbem-23457	89	60	enterprises	enterprise	NOUN
fbem-23457	89	61	"	"	PUNCT
fbem-23457	89	62	,	,	PUNCT
fbem-23457	89	63	and	and	CCONJ
fbem-23457	89	64	strive	strive	VERB
fbem-23457	89	65	for	for	ADP
fbem-23457	89	66	a	a	DET
fbem-23457	89	67	comprehensive	comprehensive	ADJ
fbem-23457	89	68	and	and	CCONJ
fbem-23457	89	69	reasonable	reasonable	ADJ
fbem-23457	89	70	evaluation	evaluation	NOUN
fbem-23457	89	71	system	system	NOUN
fbem-23457	89	72	.	.	PUNCT
fbem-23457	90	1	4.2	4.2	NUM
fbem-23457	90	2	.	.	PUNCT
fbem-23457	91	1	"	"	PUNCT
fbem-23457	91	2	teachers	teacher	NOUN
fbem-23457	91	3	"	"	PUNCT
fbem-23457	91	4	improve	improve	VERB
fbem-23457	91	5	political	political	ADJ
fbem-23457	91	6	literacy	literacy	NOUN
fbem-23457	91	7	and	and	CCONJ
fbem-23457	91	8	teaching	teaching	NOUN
fbem-23457	91	9	level	level	NOUN
fbem-23457	91	10	the	the	DET
fbem-23457	91	11	"	"	PUNCT
fbem-23457	91	12	teacher	teacher	NOUN
fbem-23457	91	13	"	"	PUNCT
fbem-23457	91	14	who	who	PRON
fbem-23457	91	15	teaches	teach	VERB
fbem-23457	91	16	must	must	AUX
fbem-23457	91	17	first	first	ADV
fbem-23457	91	18	be	be	AUX
fbem-23457	91	19	taught	teach	VERB
fbem-23457	91	20	.	.	PUNCT
fbem-23457	92	1	"	"	PUNCT
fbem-23457	92	2	teacher	teacher	NOUN
fbem-23457	92	3	"	"	PUNCT
fbem-23457	92	4	is	be	AUX
fbem-23457	92	5	the	the	DET
fbem-23457	92	6	key	key	ADJ
fbem-23457	92	7	link	link	NOUN
fbem-23457	92	8	for	for	ADP
fbem-23457	92	9	the	the	DET
fbem-23457	92	10	effective	effective	ADJ
fbem-23457	92	11	integration	integration	NOUN
fbem-23457	92	12	of	of	ADP
fbem-23457	92	13	accounting	account	VERB
fbem-23457	92	14	professional	professional	ADJ
fbem-23457	92	15	values	value	NOUN
fbem-23457	92	16	into	into	ADP
fbem-23457	92	17	accounting	account	VERB
fbem-23457	92	18	major	major	ADJ
fbem-23457	92	19	courses	course	NOUN
fbem-23457	92	20	.	.	PUNCT
fbem-23457	93	1	as	as	SCONJ
fbem-23457	93	2	the	the	DET
fbem-23457	93	3	core	core	NOUN
fbem-23457	93	4	of	of	ADP
fbem-23457	93	5	teaching	teaching	NOUN
fbem-23457	93	6	,	,	PUNCT
fbem-23457	93	7	firstly	firstly	ADV
fbem-23457	93	8	,	,	PUNCT
fbem-23457	93	9	students	student	NOUN
fbem-23457	93	10	should	should	AUX
fbem-23457	93	11	have	have	VERB
fbem-23457	93	12	a	a	DET
fbem-23457	93	13	clear	clear	ADJ
fbem-23457	93	14	political	political	ADJ
fbem-23457	93	15	stance	stance	NOUN
fbem-23457	93	16	and	and	CCONJ
fbem-23457	93	17	high	high	ADJ
fbem-23457	93	18	political	political	ADJ
fbem-23457	93	19	consciousness	consciousness	NOUN
fbem-23457	93	20	,	,	PUNCT
fbem-23457	93	21	improve	improve	VERB
fbem-23457	93	22	their	their	PRON
fbem-23457	93	23	ideological	ideological	ADJ
fbem-23457	93	24	cognition	cognition	NOUN
fbem-23457	93	25	,	,	PUNCT
fbem-23457	93	26	give	give	VERB
fbem-23457	93	27	full	full	ADJ
fbem-23457	93	28	play	play	NOUN
fbem-23457	93	29	to	to	ADP
fbem-23457	93	30	their	their	PRON
fbem-23457	93	31	own	own	ADJ
fbem-23457	93	32	advantages	advantage	NOUN
fbem-23457	93	33	,	,	PUNCT
fbem-23457	93	34	and	and	CCONJ
fbem-23457	93	35	do	do	VERB
fbem-23457	93	36	a	a	DET
fbem-23457	93	37	good	good	ADJ
fbem-23457	93	38	job	job	NOUN
fbem-23457	93	39	in	in	ADP
fbem-23457	93	40	educating	educate	VERB
fbem-23457	93	41	students	student	NOUN
fbem-23457	93	42	and	and	CCONJ
fbem-23457	93	43	disseminating	disseminate	VERB
fbem-23457	93	44	correct	correct	ADJ
fbem-23457	93	45	ideas	idea	NOUN
fbem-23457	93	46	.	.	PUNCT
fbem-23457	94	1	secondly	secondly	ADV
fbem-23457	94	2	,	,	PUNCT
fbem-23457	94	3	it	it	PRON
fbem-23457	94	4	is	be	AUX
fbem-23457	94	5	necessary	necessary	ADJ
fbem-23457	94	6	to	to	PART
fbem-23457	94	7	establish	establish	VERB
fbem-23457	94	8	the	the	DET
fbem-23457	94	9	concept	concept	NOUN
fbem-23457	94	10	of	of	ADP
fbem-23457	94	11	lifelong	lifelong	ADJ
fbem-23457	94	12	learning	learning	NOUN
fbem-23457	94	13	,	,	PUNCT
fbem-23457	94	14	establish	establish	VERB
fbem-23457	94	15	oneself	oneself	PRON
fbem-23457	94	16	by	by	ADP
fbem-23457	94	17	virtue	virtue	NOUN
fbem-23457	94	18	,	,	PUNCT
fbem-23457	94	19	correctly	correctly	ADV
fbem-23457	94	20	understand	understand	VERB
fbem-23457	94	21	the	the	DET
fbem-23457	94	22	meeting	meeting	NOUN
fbem-23457	94	23	point	point	NOUN
fbem-23457	94	24	of	of	ADP
fbem-23457	94	25	accounting	account	VERB
fbem-23457	94	26	"	"	PUNCT
fbem-23457	94	27	theoretical	theoretical	ADJ
fbem-23457	94	28	knowledge	knowledge	NOUN
fbem-23457	94	29	"	"	PUNCT
fbem-23457	94	30	and	and	CCONJ
fbem-23457	94	31	"	"	PUNCT
fbem-23457	94	32	value	value	NOUN
fbem-23457	94	33	guidance	guidance	NOUN
fbem-23457	94	34	"	"	PUNCT
fbem-23457	94	35	,	,	PUNCT
fbem-23457	94	36	integrate	integrate	VERB
fbem-23457	94	37	ideological	ideological	ADJ
fbem-23457	94	38	and	and	CCONJ
fbem-23457	94	39	political	political	ADJ
fbem-23457	94	40	work	work	NOUN
fbem-23457	94	41	into	into	ADP
fbem-23457	94	42	their	their	PRON
fbem-23457	94	43	own	own	ADJ
fbem-23457	94	44	study	study	NOUN
fbem-23457	94	45	and	and	CCONJ
fbem-23457	94	46	life	life	NOUN
fbem-23457	94	47	,	,	PUNCT
fbem-23457	94	48	and	and	CCONJ
fbem-23457	94	49	actively	actively	ADV
fbem-23457	94	50	understand	understand	VERB
fbem-23457	94	51	the	the	DET
fbem-23457	94	52	theoretical	theoretical	ADJ
fbem-23457	94	53	connotation	connotation	NOUN
fbem-23457	94	54	;	;	PUNCT
fbem-23457	94	55	third	third	ADJ
fbem-23457	94	56	,	,	PUNCT
fbem-23457	94	57	colleagues	colleague	NOUN
fbem-23457	94	58	communicate	communicate	VERB
fbem-23457	94	59	and	and	CCONJ
fbem-23457	94	60	discuss	discuss	VERB
fbem-23457	94	61	with	with	ADP
fbem-23457	94	62	each	each	DET
fbem-23457	94	63	other	other	ADJ
fbem-23457	94	64	,	,	PUNCT
fbem-23457	94	65	share	share	NOUN
fbem-23457	94	66	experience	experience	NOUN
fbem-23457	94	67	,	,	PUNCT
fbem-23457	94	68	learn	learn	VERB
fbem-23457	94	69	from	from	ADP
fbem-23457	94	70	each	each	DET
fbem-23457	94	71	other	other	ADJ
fbem-23457	94	72	,	,	PUNCT
fbem-23457	94	73	integrate	integrate	VERB
fbem-23457	94	74	educational	educational	ADJ
fbem-23457	94	75	resources	resource	NOUN
fbem-23457	94	76	to	to	PART
fbem-23457	94	77	update	update	VERB
fbem-23457	94	78	in	in	ADP
fbem-23457	94	79	real	real	ADJ
fbem-23457	94	80	time	time	NOUN
fbem-23457	94	81	,	,	PUNCT
fbem-23457	94	82	and	and	CCONJ
fbem-23457	94	83	brainstorm	brainstorm	VERB
fbem-23457	94	84	innovative	innovative	ADJ
fbem-23457	94	85	teaching	teaching	NOUN
fbem-23457	94	86	methods	method	NOUN
fbem-23457	94	87	and	and	CCONJ
fbem-23457	94	88	methods	method	NOUN
fbem-23457	94	89	:	:	PUNCT
fbem-23457	94	90	(	(	PUNCT
fbem-23457	94	91	1	1	X
fbem-23457	94	92	)	)	PUNCT
fbem-23457	94	93	change	change	VERB
fbem-23457	94	94	the	the	DET
fbem-23457	94	95	teacher	teacher	NOUN
fbem-23457	94	96	-	-	PUNCT
fbem-23457	94	97	led	lead	VERB
fbem-23457	94	98	teaching	teaching	NOUN
fbem-23457	94	99	mode	mode	NOUN
fbem-23457	94	100	in	in	ADP
fbem-23457	94	101	traditional	traditional	ADJ
fbem-23457	94	102	teaching	teaching	NOUN
fbem-23457	94	103	,	,	PUNCT
fbem-23457	94	104	guide	guide	VERB
fbem-23457	94	105	students	student	NOUN
fbem-23457	94	106	to	to	PART
fbem-23457	94	107	become	become	VERB
fbem-23457	94	108	the	the	DET
fbem-23457	94	109	main	main	ADJ
fbem-23457	94	110	body	body	NOUN
fbem-23457	94	111	of	of	ADP
fbem-23457	94	112	the	the	DET
fbem-23457	94	113	class	class	NOUN
fbem-23457	94	114	in	in	ADP
fbem-23457	94	115	the	the	DET
fbem-23457	94	116	classroom	classroom	NOUN
fbem-23457	94	117	teaching	teaching	NOUN
fbem-23457	94	118	,	,	PUNCT
fbem-23457	94	119	in	in	ADP
fbem-23457	94	120	the	the	DET
fbem-23457	94	121	teaching	teaching	NOUN
fbem-23457	94	122	of	of	ADP
fbem-23457	94	123	professional	professional	ADJ
fbem-23457	94	124	knowledge	knowledge	NOUN
fbem-23457	94	125	,	,	PUNCT
fbem-23457	94	126	the	the	DET
fbem-23457	94	127	understanding	understanding	NOUN
fbem-23457	94	128	of	of	ADP
fbem-23457	94	129	knowledge	knowledge	NOUN
fbem-23457	94	130	points	point	NOUN
fbem-23457	94	131	to	to	PART
fbem-23457	94	132	give	give	VERB
fbem-23457	94	133	each	each	DET
fbem-23457	94	134	student	student	NOUN
fbem-23457	94	135	the	the	DET
fbem-23457	94	136	right	right	NOUN
fbem-23457	94	137	to	to	PART
fbem-23457	94	138	self	self	NOUN
fbem-23457	94	139	-	-	PUNCT
fbem-23457	94	140	display	display	NOUN
fbem-23457	94	141	or	or	CCONJ
fbem-23457	94	142	express	express	VERB
fbem-23457	94	143	views	view	NOUN
fbem-23457	94	144	,	,	PUNCT
fbem-23457	94	145	with	with	ADP
fbem-23457	94	146	a	a	DET
fbem-23457	94	147	certain	certain	ADJ
fbem-23457	94	148	reward	reward	NOUN
fbem-23457	94	149	system	system	NOUN
fbem-23457	94	150	to	to	PART
fbem-23457	94	151	encourage	encourage	VERB
fbem-23457	94	152	students	student	NOUN
fbem-23457	94	153	to	to	PART
fbem-23457	94	154	actively	actively	ADV
fbem-23457	94	155	participate	participate	VERB
fbem-23457	94	156	.	.	PUNCT
fbem-23457	95	1	(	(	PUNCT
fbem-23457	95	2	2	2	X
fbem-23457	95	3	)	)	PUNCT
fbem-23457	95	4	in	in	ADP
fbem-23457	95	5	order	order	NOUN
fbem-23457	95	6	to	to	PART
fbem-23457	95	7	enable	enable	VERB
fbem-23457	95	8	students	student	NOUN
fbem-23457	95	9	to	to	PART
fbem-23457	95	10	deeply	deeply	ADV
fbem-23457	95	11	understand	understand	VERB
fbem-23457	95	12	knowledge	knowledge	NOUN
fbem-23457	95	13	points	point	NOUN
fbem-23457	95	14	,	,	PUNCT
fbem-23457	95	15	legal	legal	ADJ
fbem-23457	95	16	programs	program	NOUN
fbem-23457	95	17	can	can	AUX
fbem-23457	95	18	be	be	AUX
fbem-23457	95	19	introduced	introduce	VERB
fbem-23457	95	20	into	into	ADP
fbem-23457	95	21	the	the	DET
fbem-23457	95	22	classroom	classroom	NOUN
fbem-23457	95	23	during	during	ADP
fbem-23457	95	24	teaching	teach	VERB
fbem-23457	95	25	to	to	PART
fbem-23457	95	26	attract	attract	VERB
fbem-23457	95	27	students	student	NOUN
fbem-23457	95	28	'	'	PART
fbem-23457	95	29	interest	interest	NOUN
fbem-23457	95	30	.	.	PUNCT
fbem-23457	96	1	by	by	ADP
fbem-23457	96	2	integrating	integrate	VERB
fbem-23457	96	3	actual	actual	ADJ
fbem-23457	96	4	cases	case	NOUN
fbem-23457	96	5	with	with	ADP
fbem-23457	96	6	accounting	account	VERB
fbem-23457	96	7	professional	professional	ADJ
fbem-23457	96	8	knowledge	knowledge	NOUN
fbem-23457	96	9	,	,	PUNCT
fbem-23457	96	10	students	student	NOUN
fbem-23457	96	11	can	can	AUX
fbem-23457	96	12	be	be	AUX
fbem-23457	96	13	guided	guide	VERB
fbem-23457	96	14	to	to	PART
fbem-23457	96	15	further	far	ADV
fbem-23457	96	16	analyze	analyze	VERB
fbem-23457	96	17	case	case	NOUN
fbem-23457	96	18	practice	practice	NOUN
fbem-23457	96	19	and	and	CCONJ
fbem-23457	96	20	arouse	arouse	VERB
fbem-23457	96	21	wide	wide	ADJ
fbem-23457	96	22	resonance	resonance	NOUN
fbem-23457	96	23	among	among	ADP
fbem-23457	96	24	students	student	NOUN
fbem-23457	96	25	,	,	PUNCT
fbem-23457	96	26	so	so	SCONJ
fbem-23457	96	27	as	as	SCONJ
fbem-23457	96	28	to	to	PART
fbem-23457	96	29	have	have	VERB
fbem-23457	96	30	a	a	DET
fbem-23457	96	31	more	more	ADV
fbem-23457	96	32	intuitive	intuitive	ADJ
fbem-23457	96	33	understanding	understanding	NOUN
fbem-23457	96	34	of	of	ADP
fbem-23457	96	35	the	the	DET
fbem-23457	96	36	86	86	NUM
fbem-23457	96	37	course	course	NOUN
fbem-23457	96	38	content	content	NOUN
fbem-23457	96	39	.	.	PUNCT
fbem-23457	97	1	(	(	PUNCT
fbem-23457	97	2	3	3	X
fbem-23457	97	3	)	)	PUNCT
fbem-23457	97	4	integrate	integrate	VERB
fbem-23457	97	5	accounting	accounting	NOUN
fbem-23457	97	6	courses	course	NOUN
fbem-23457	97	7	with	with	ADP
fbem-23457	97	8	information	information	NOUN
fbem-23457	97	9	technology	technology	NOUN
fbem-23457	97	10	,	,	PUNCT
fbem-23457	97	11	take	take	VERB
fbem-23457	97	12	mobile	mobile	ADJ
fbem-23457	97	13	phone	phone	NOUN
fbem-23457	97	14	as	as	ADP
fbem-23457	97	15	an	an	DET
fbem-23457	97	16	important	important	ADJ
fbem-23457	97	17	carrier	carrier	NOUN
fbem-23457	97	18	of	of	ADP
fbem-23457	97	19	accounting	account	VERB
fbem-23457	97	20	professional	professional	ADJ
fbem-23457	97	21	values	value	NOUN
fbem-23457	97	22	into	into	ADP
fbem-23457	97	23	accounting	accounting	NOUN
fbem-23457	97	24	courses	course	NOUN
fbem-23457	97	25	,	,	PUNCT
fbem-23457	97	26	make	make	VERB
fbem-23457	97	27	full	full	ADJ
fbem-23457	97	28	use	use	NOUN
fbem-23457	97	29	of	of	ADP
fbem-23457	97	30	learning	learn	VERB
fbem-23457	97	31	apps	app	NOUN
fbem-23457	97	32	,	,	PUNCT
fbem-23457	97	33	integrate	integrate	VERB
fbem-23457	97	34	teaching	teaching	NOUN
fbem-23457	97	35	resources	resource	NOUN
fbem-23457	97	36	and	and	CCONJ
fbem-23457	97	37	teaching	teaching	NOUN
fbem-23457	97	38	content	content	NOUN
fbem-23457	97	39	of	of	ADP
fbem-23457	97	40	current	current	ADJ
fbem-23457	97	41	affairs	affair	NOUN
fbem-23457	97	42	and	and	CCONJ
fbem-23457	97	43	politics	politic	NOUN
fbem-23457	97	44	into	into	ADP
fbem-23457	97	45	the	the	DET
fbem-23457	97	46	learning	learn	VERB
fbem-23457	97	47	app	app	NOUN
fbem-23457	97	48	courses	course	NOUN
fbem-23457	97	49	,	,	PUNCT
fbem-23457	97	50	set	set	VERB
fbem-23457	97	51	up	up	ADP
fbem-23457	97	52	independent	independent	ADJ
fbem-23457	97	53	interaction	interaction	NOUN
fbem-23457	97	54	and	and	CCONJ
fbem-23457	97	55	feedback	feedback	NOUN
fbem-23457	97	56	functions	function	NOUN
fbem-23457	97	57	,	,	PUNCT
fbem-23457	97	58	students	student	NOUN
fbem-23457	97	59	learn	learn	VERB
fbem-23457	97	60	and	and	CCONJ
fbem-23457	97	61	discuss	discuss	VERB
fbem-23457	97	62	online	online	ADV
fbem-23457	97	63	,	,	PUNCT
fbem-23457	97	64	and	and	CCONJ
fbem-23457	97	65	feedback	feedback	VERB
fbem-23457	97	66	the	the	DET
fbem-23457	97	67	remaining	remain	VERB
fbem-23457	97	68	problems	problem	NOUN
fbem-23457	97	69	to	to	ADP
fbem-23457	97	70	teachers	teacher	NOUN
fbem-23457	97	71	.	.	PUNCT
fbem-23457	98	1	and	and	CCONJ
fbem-23457	98	2	then	then	ADV
fbem-23457	98	3	a	a	DET
fbem-23457	98	4	combination	combination	NOUN
fbem-23457	98	5	of	of	ADP
fbem-23457	98	6	online	online	ADJ
fbem-23457	98	7	and	and	CCONJ
fbem-23457	98	8	offline	offline	ADJ
fbem-23457	98	9	explanation	explanation	NOUN
fbem-23457	98	10	.	.	PUNCT
fbem-23457	99	1	in	in	ADP
fbem-23457	99	2	this	this	DET
fbem-23457	99	3	way	way	NOUN
fbem-23457	99	4	,	,	PUNCT
fbem-23457	99	5	improve	improve	VERB
fbem-23457	99	6	students	student	NOUN
fbem-23457	99	7	'	'	PART
fbem-23457	99	8	learning	learn	VERB
fbem-23457	99	9	interest	interest	NOUN
fbem-23457	99	10	and	and	CCONJ
fbem-23457	99	11	effect	effect	NOUN
fbem-23457	99	12	,	,	PUNCT
fbem-23457	99	13	and	and	CCONJ
fbem-23457	99	14	realize	realize	VERB
fbem-23457	99	15	the	the	DET
fbem-23457	99	16	cultivation	cultivation	NOUN
fbem-23457	99	17	of	of	ADP
fbem-23457	99	18	students	student	NOUN
fbem-23457	99	19	'	'	PART
fbem-23457	99	20	personal	personal	ADJ
fbem-23457	99	21	cognition	cognition	NOUN
fbem-23457	99	22	and	and	CCONJ
fbem-23457	99	23	personal	personal	ADJ
fbem-23457	99	24	value	value	NOUN
fbem-23457	99	25	.	.	PUNCT
fbem-23457	100	1	4.3	4.3	NUM
fbem-23457	100	2	.	.	PUNCT
fbem-23457	101	1	"	"	PUNCT
fbem-23457	101	2	troubleshooters	troubleshooter	NOUN
fbem-23457	101	3	"	"	PUNCT
fbem-23457	101	4	focus	focus	NOUN
fbem-23457	101	5	on	on	ADP
fbem-23457	101	6	shaping	shape	VERB
fbem-23457	101	7	the	the	DET
fbem-23457	101	8	professional	professional	ADJ
fbem-23457	101	9	character	character	NOUN
fbem-23457	101	10	of	of	ADP
fbem-23457	101	11	accounting	accounting	NOUN
fbem-23457	101	12	it	it	PRON
fbem-23457	101	13	is	be	AUX
fbem-23457	101	14	not	not	PART
fbem-23457	101	15	easy	easy	ADJ
fbem-23457	101	16	to	to	PART
fbem-23457	101	17	get	get	VERB
fbem-23457	101	18	the	the	DET
fbem-23457	101	19	final	final	ADJ
fbem-23457	101	20	sense	sense	NOUN
fbem-23457	101	21	from	from	ADP
fbem-23457	101	22	the	the	DET
fbem-23457	101	23	paper	paper	NOUN
fbem-23457	101	24	,	,	PUNCT
fbem-23457	101	25	and	and	CCONJ
fbem-23457	101	26	it	it	PRON
fbem-23457	101	27	is	be	AUX
fbem-23457	101	28	necessary	necessary	ADJ
fbem-23457	101	29	to	to	PART
fbem-23457	101	30	practice	practice	VERB
fbem-23457	101	31	the	the	DET
fbem-23457	101	32	matter	matter	NOUN
fbem-23457	101	33	.	.	PUNCT
fbem-23457	102	1	"	"	PUNCT
fbem-23457	102	2	puzzler	puzzler	NOUN
fbem-23457	102	3	"	"	PUNCT
fbem-23457	102	4	provides	provide	VERB
fbem-23457	102	5	a	a	DET
fbem-23457	102	6	broad	broad	ADJ
fbem-23457	102	7	platform	platform	NOUN
fbem-23457	102	8	for	for	ADP
fbem-23457	102	9	the	the	DET
fbem-23457	102	10	practice	practice	NOUN
fbem-23457	102	11	of	of	ADP
fbem-23457	102	12	knowledge	knowledge	NOUN
fbem-23457	102	13	,	,	PUNCT
fbem-23457	102	14	and	and	CCONJ
fbem-23457	102	15	is	be	AUX
fbem-23457	102	16	an	an	DET
fbem-23457	102	17	important	important	ADJ
fbem-23457	102	18	carrier	carrier	NOUN
fbem-23457	102	19	for	for	ADP
fbem-23457	102	20	the	the	DET
fbem-23457	102	21	practical	practical	ADJ
fbem-23457	102	22	teaching	teaching	NOUN
fbem-23457	102	23	of	of	ADP
fbem-23457	102	24	accounting	accounting	NOUN
fbem-23457	102	25	profession	profession	NOUN
fbem-23457	102	26	.	.	PUNCT
fbem-23457	103	1	accounting	accounting	NOUN
fbem-23457	103	2	majors	major	NOUN
fbem-23457	103	3	need	need	VERB
fbem-23457	103	4	to	to	PART
fbem-23457	103	5	cooperate	cooperate	VERB
fbem-23457	103	6	with	with	ADP
fbem-23457	103	7	enterprises	enterprise	NOUN
fbem-23457	103	8	for	for	ADP
fbem-23457	103	9	a	a	DET
fbem-23457	103	10	long	long	ADJ
fbem-23457	103	11	time	time	NOUN
fbem-23457	103	12	,	,	PUNCT
fbem-23457	103	13	so	so	SCONJ
fbem-23457	103	14	that	that	SCONJ
fbem-23457	103	15	students	student	NOUN
fbem-23457	103	16	can	can	AUX
fbem-23457	103	17	practice	practice	VERB
fbem-23457	103	18	in	in	ADP
fbem-23457	103	19	enterprises	enterprise	NOUN
fbem-23457	103	20	and	and	CCONJ
fbem-23457	103	21	strengthen	strengthen	VERB
fbem-23457	103	22	the	the	DET
fbem-23457	103	23	understanding	understanding	NOUN
fbem-23457	103	24	and	and	CCONJ
fbem-23457	103	25	application	application	NOUN
fbem-23457	103	26	of	of	ADP
fbem-23457	103	27	accounting	account	VERB
fbem-23457	103	28	professional	professional	ADJ
fbem-23457	103	29	knowledge	knowledge	NOUN
fbem-23457	103	30	in	in	ADP
fbem-23457	103	31	real	real	ADJ
fbem-23457	103	32	work	work	NOUN
fbem-23457	103	33	situations	situation	NOUN
fbem-23457	103	34	.	.	PUNCT
fbem-23457	104	1	enterprises	enterprise	NOUN
fbem-23457	104	2	need	need	VERB
fbem-23457	104	3	:	:	PUNCT
fbem-23457	104	4	first	first	ADV
fbem-23457	104	5	,	,	PUNCT
fbem-23457	104	6	communicate	communicate	VERB
fbem-23457	104	7	and	and	CCONJ
fbem-23457	104	8	assist	assist	VERB
fbem-23457	104	9	with	with	ADP
fbem-23457	104	10	accounting	accounting	NOUN
fbem-23457	104	11	colleges	college	NOUN
fbem-23457	104	12	,	,	PUNCT
fbem-23457	104	13	student	student	NOUN
fbem-23457	104	14	affairs	affair	NOUN
fbem-23457	104	15	offices	office	NOUN
fbem-23457	104	16	,	,	PUNCT
fbem-23457	104	17	employment	employment	NOUN
fbem-23457	104	18	offices	office	NOUN
fbem-23457	104	19	and	and	CCONJ
fbem-23457	104	20	other	other	ADJ
fbem-23457	104	21	departments	department	NOUN
fbem-23457	104	22	to	to	PART
fbem-23457	104	23	formulate	formulate	VERB
fbem-23457	104	24	management	management	NOUN
fbem-23457	104	25	systems	system	NOUN
fbem-23457	104	26	,	,	PUNCT
fbem-23457	104	27	clarify	clarify	VERB
fbem-23457	104	28	the	the	DET
fbem-23457	104	29	rights	right	NOUN
fbem-23457	104	30	and	and	CCONJ
fbem-23457	104	31	responsibilities	responsibility	NOUN
fbem-23457	104	32	of	of	ADP
fbem-23457	104	33	all	all	DET
fbem-23457	104	34	parties	party	NOUN
fbem-23457	104	35	,	,	PUNCT
fbem-23457	104	36	implement	implement	VERB
fbem-23457	104	37	them	they	PRON
fbem-23457	104	38	jointly	jointly	ADV
fbem-23457	104	39	,	,	PUNCT
fbem-23457	104	40	and	and	CCONJ
fbem-23457	104	41	promote	promote	VERB
fbem-23457	104	42	management	management	NOUN
fbem-23457	104	43	integration	integration	NOUN
fbem-23457	104	44	[	[	X
fbem-23457	104	45	9	9	NUM
fbem-23457	104	46	]	]	PUNCT
fbem-23457	104	47	;	;	PUNCT
fbem-23457	104	48	second	second	X
fbem-23457	104	49	,	,	PUNCT
fbem-23457	104	50	the	the	DET
fbem-23457	104	51	human	human	ADJ
fbem-23457	104	52	resource	resource	NOUN
fbem-23457	104	53	management	management	NOUN
fbem-23457	104	54	department	department	NOUN
fbem-23457	104	55	,	,	PUNCT
fbem-23457	104	56	corporate	corporate	ADJ
fbem-23457	104	57	guidance	guidance	NOUN
fbem-23457	104	58	personnel	personnel	NOUN
fbem-23457	104	59	and	and	CCONJ
fbem-23457	104	60	corporate	corporate	ADJ
fbem-23457	104	61	financial	financial	ADJ
fbem-23457	104	62	department	department	NOUN
fbem-23457	104	63	cooperate	cooperate	VERB
fbem-23457	104	64	with	with	ADP
fbem-23457	104	65	each	each	DET
fbem-23457	104	66	other	other	ADJ
fbem-23457	104	67	.	.	PUNCT
fbem-23457	105	1	while	while	SCONJ
fbem-23457	105	2	students	student	NOUN
fbem-23457	105	3	participate	participate	VERB
fbem-23457	105	4	in	in	ADP
fbem-23457	105	5	practice	practice	NOUN
fbem-23457	105	6	,	,	PUNCT
fbem-23457	105	7	they	they	PRON
fbem-23457	105	8	guide	guide	VERB
fbem-23457	105	9	students	student	NOUN
fbem-23457	105	10	to	to	PART
fbem-23457	105	11	experience	experience	VERB
fbem-23457	105	12	corporate	corporate	ADJ
fbem-23457	105	13	culture	culture	NOUN
fbem-23457	105	14	,	,	PUNCT
fbem-23457	105	15	feel	feel	VERB
fbem-23457	105	16	professional	professional	ADJ
fbem-23457	105	17	requirements	requirement	NOUN
fbem-23457	105	18	and	and	CCONJ
fbem-23457	105	19	abide	abide	NOUN
fbem-23457	105	20	by	by	ADP
fbem-23457	105	21	professional	professional	ADJ
fbem-23457	105	22	ethics	ethic	NOUN
fbem-23457	105	23	,	,	PUNCT
fbem-23457	105	24	so	so	SCONJ
fbem-23457	105	25	as	as	SCONJ
fbem-23457	105	26	to	to	PART
fbem-23457	105	27	achieve	achieve	VERB
fbem-23457	105	28	self	self	NOUN
fbem-23457	105	29	-	-	PUNCT
fbem-23457	105	30	requirements	requirement	NOUN
fbem-23457	105	31	and	and	CCONJ
fbem-23457	105	32	self	self	NOUN
fbem-23457	105	33	-	-	PUNCT
fbem-23457	105	34	management	management	NOUN
fbem-23457	105	35	.	.	PUNCT
fbem-23457	106	1	third	third	ADJ
fbem-23457	106	2	,	,	PUNCT
fbem-23457	106	3	through	through	ADP
fbem-23457	106	4	practical	practical	ADJ
fbem-23457	106	5	teaching	teaching	NOUN
fbem-23457	106	6	,	,	PUNCT
fbem-23457	106	7	practice	practice	NOUN
fbem-23457	106	8	training	training	NOUN
fbem-23457	106	9	and	and	CCONJ
fbem-23457	106	10	other	other	ADJ
fbem-23457	106	11	teaching	teaching	NOUN
fbem-23457	106	12	links	link	NOUN
fbem-23457	106	13	with	with	ADP
fbem-23457	106	14	colleges	college	NOUN
fbem-23457	106	15	and	and	CCONJ
fbem-23457	106	16	universities	university	NOUN
fbem-23457	106	17	to	to	PART
fbem-23457	106	18	build	build	VERB
fbem-23457	106	19	a	a	DET
fbem-23457	106	20	"	"	PUNCT
fbem-23457	106	21	dual	dual	ADJ
fbem-23457	106	22	teacher	teacher	NOUN
fbem-23457	106	23	system	system	NOUN
fbem-23457	106	24	model	model	NOUN
fbem-23457	106	25	"	"	PUNCT
fbem-23457	106	26	jointly	jointly	ADV
fbem-23457	106	27	guided	guide	VERB
fbem-23457	106	28	by	by	ADP
fbem-23457	106	29	professional	professional	ADJ
fbem-23457	106	30	teachers	teacher	NOUN
fbem-23457	106	31	and	and	CCONJ
fbem-23457	106	32	project	project	NOUN
fbem-23457	106	33	mentors	mentor	NOUN
fbem-23457	106	34	,	,	PUNCT
fbem-23457	106	35	so	so	SCONJ
fbem-23457	106	36	that	that	SCONJ
fbem-23457	106	37	enterprises	enterprise	NOUN
fbem-23457	106	38	and	and	CCONJ
fbem-23457	106	39	schools	school	NOUN
fbem-23457	106	40	can	can	AUX
fbem-23457	106	41	become	become	VERB
fbem-23457	106	42	active	active	ADJ
fbem-23457	106	43	participants	participant	NOUN
fbem-23457	106	44	and	and	CCONJ
fbem-23457	106	45	fruits	fruit	NOUN
fbem-23457	106	46	sharing	share	VERB
fbem-23457	106	47	[	[	X
fbem-23457	106	48	10	10	NUM
fbem-23457	106	49	]	]	PUNCT
fbem-23457	106	50	.	.	PUNCT
fbem-23457	107	1	4.4	4.4	NUM
fbem-23457	107	2	.	.	PUNCT
fbem-23457	108	1	walk	walk	VERB
fbem-23457	108	2	in	in	ADP
fbem-23457	108	3	the	the	DET
fbem-23457	108	4	same	same	ADJ
fbem-23457	108	5	direction	direction	NOUN
fbem-23457	108	6	as	as	ADP
fbem-23457	108	7	a	a	DET
fbem-23457	108	8	"	"	PUNCT
fbem-23457	108	9	nurturing	nurture	VERB
fbem-23457	108	10	person	person	NOUN
fbem-23457	108	11	"	"	PUNCT
fbem-23457	108	12	the	the	DET
fbem-23457	108	13	effective	effective	ADJ
fbem-23457	108	14	integration	integration	NOUN
fbem-23457	108	15	of	of	ADP
fbem-23457	108	16	accounting	account	VERB
fbem-23457	108	17	professional	professional	ADJ
fbem-23457	108	18	values	value	NOUN
fbem-23457	108	19	into	into	ADP
fbem-23457	108	20	accounting	account	VERB
fbem-23457	108	21	professional	professional	ADJ
fbem-23457	108	22	courses	course	NOUN
fbem-23457	108	23	is	be	AUX
fbem-23457	108	24	an	an	DET
fbem-23457	108	25	arduous	arduous	ADJ
fbem-23457	108	26	task	task	NOUN
fbem-23457	108	27	and	and	CCONJ
fbem-23457	108	28	a	a	DET
fbem-23457	108	29	long	long	ADJ
fbem-23457	108	30	way	way	NOUN
fbem-23457	108	31	to	to	PART
fbem-23457	108	32	go	go	VERB
fbem-23457	108	33	.	.	PUNCT
fbem-23457	109	1	"	"	PUNCT
fbem-23457	109	2	preacher	preacher	ADJ
fbem-23457	109	3	"	"	PUNCT
fbem-23457	109	4	,	,	PUNCT
fbem-23457	109	5	"	"	PUNCT
fbem-23457	109	6	teacher	teacher	NOUN
fbem-23457	109	7	"	"	PUNCT
fbem-23457	109	8	and	and	CCONJ
fbem-23457	109	9	"	"	PUNCT
fbem-23457	109	10	puzzler	puzzler	NOUN
fbem-23457	109	11	"	"	PUNCT
fbem-23457	109	12	are	be	AUX
fbem-23457	109	13	mutually	mutually	ADV
fbem-23457	109	14	connected	connect	VERB
fbem-23457	109	15	and	and	CCONJ
fbem-23457	109	16	complement	complement	VERB
fbem-23457	109	17	each	each	DET
fbem-23457	109	18	other	other	ADJ
fbem-23457	109	19	in	in	ADP
fbem-23457	109	20	value	value	NOUN
fbem-23457	109	21	shaping	shaping	NOUN
fbem-23457	109	22	,	,	PUNCT
fbem-23457	109	23	knowledge	knowledge	NOUN
fbem-23457	109	24	imparting	imparting	NOUN
fbem-23457	109	25	and	and	CCONJ
fbem-23457	109	26	ability	ability	NOUN
fbem-23457	109	27	training	training	NOUN
fbem-23457	109	28	,	,	PUNCT
fbem-23457	109	29	and	and	CCONJ
fbem-23457	109	30	play	play	VERB
fbem-23457	109	31	an	an	DET
fbem-23457	109	32	irreplaceable	irreplaceable	ADJ
fbem-23457	109	33	role	role	NOUN
fbem-23457	109	34	in	in	ADP
fbem-23457	109	35	cultivating	cultivate	VERB
fbem-23457	109	36	accounting	accounting	NOUN
fbem-23457	109	37	professionals	professional	NOUN
fbem-23457	109	38	with	with	ADP
fbem-23457	109	39	both	both	DET
fbem-23457	109	40	morality	morality	NOUN
fbem-23457	109	41	and	and	CCONJ
fbem-23457	109	42	talent	talent	NOUN
fbem-23457	109	43	.	.	PUNCT
fbem-23457	110	1	"	"	PUNCT
fbem-23457	110	2	preacher	preacher	ADJ
fbem-23457	110	3	"	"	PUNCT
fbem-23457	110	4	points	point	VERB
fbem-23457	110	5	out	out	ADP
fbem-23457	110	6	the	the	DET
fbem-23457	110	7	direction	direction	NOUN
fbem-23457	110	8	of	of	ADP
fbem-23457	110	9	progress	progress	NOUN
fbem-23457	110	10	,	,	PUNCT
fbem-23457	110	11	and	and	CCONJ
fbem-23457	110	12	clarifies	clarify	VERB
fbem-23457	110	13	the	the	DET
fbem-23457	110	14	responsibilities	responsibility	NOUN
fbem-23457	110	15	and	and	CCONJ
fbem-23457	110	16	tasks	task	NOUN
fbem-23457	110	17	of	of	ADP
fbem-23457	110	18	various	various	ADJ
fbem-23457	110	19	functional	functional	ADJ
fbem-23457	110	20	departments	department	NOUN
fbem-23457	110	21	,	,	PUNCT
fbem-23457	110	22	teaching	teaching	NOUN
fbem-23457	110	23	units	unit	NOUN
fbem-23457	110	24	and	and	CCONJ
fbem-23457	110	25	teachers	teacher	NOUN
fbem-23457	110	26	,	,	PUNCT
fbem-23457	110	27	which	which	PRON
fbem-23457	110	28	is	be	AUX
fbem-23457	110	29	an	an	DET
fbem-23457	110	30	important	important	ADJ
fbem-23457	110	31	link	link	NOUN
fbem-23457	110	32	to	to	PART
fbem-23457	110	33	avoid	avoid	VERB
fbem-23457	110	34	"	"	PUNCT
fbem-23457	110	35	chaos	chaos	NOUN
fbem-23457	110	36	"	"	PUNCT
fbem-23457	110	37	;	;	PUNCT
fbem-23457	110	38	the	the	DET
fbem-23457	110	39	"	"	PUNCT
fbem-23457	110	40	teacher	teacher	NOUN
fbem-23457	110	41	"	"	PUNCT
fbem-23457	110	42	teaches	teach	VERB
fbem-23457	110	43	the	the	DET
fbem-23457	110	44	study	study	NOUN
fbem-23457	110	45	,	,	PUNCT
fbem-23457	110	46	interprets	interpret	VERB
fbem-23457	110	47	the	the	DET
fbem-23457	110	48	context	context	NOUN
fbem-23457	110	49	and	and	CCONJ
fbem-23457	110	50	level	level	NOUN
fbem-23457	110	51	of	of	ADP
fbem-23457	110	52	accounting	accounting	NOUN
fbem-23457	110	53	knowledge	knowledge	NOUN
fbem-23457	110	54	,	,	PUNCT
fbem-23457	110	55	and	and	CCONJ
fbem-23457	110	56	takes	take	VERB
fbem-23457	110	57	imparting	impart	VERB
fbem-23457	110	58	knowledge	knowledge	NOUN
fbem-23457	110	59	as	as	SCONJ
fbem-23457	110	60	the	the	DET
fbem-23457	110	61	core	core	NOUN
fbem-23457	110	62	to	to	PART
fbem-23457	110	63	consolidate	consolidate	VERB
fbem-23457	110	64	the	the	DET
fbem-23457	110	65	basic	basic	ADJ
fbem-23457	110	66	knowledge	knowledge	NOUN
fbem-23457	110	67	of	of	ADP
fbem-23457	110	68	accounting	accounting	NOUN
fbem-23457	110	69	talents	talent	NOUN
fbem-23457	110	70	in	in	ADP
fbem-23457	110	71	the	the	DET
fbem-23457	110	72	new	new	ADJ
fbem-23457	110	73	era	era	NOUN
fbem-23457	110	74	;	;	PUNCT
fbem-23457	110	75	the	the	DET
fbem-23457	110	76	"	"	PUNCT
fbem-23457	110	77	puzzler	puzzler	NOUN
fbem-23457	110	78	"	"	PUNCT
fbem-23457	110	79	solves	solve	VERB
fbem-23457	110	80	the	the	DET
fbem-23457	110	81	actual	actual	ADJ
fbem-23457	110	82	problem	problem	NOUN
fbem-23457	110	83	,	,	PUNCT
fbem-23457	110	84	grasp	grasp	VERB
fbem-23457	110	85	the	the	DET
fbem-23457	110	86	essence	essence	NOUN
fbem-23457	110	87	of	of	ADP
fbem-23457	110	88	the	the	DET
fbem-23457	110	89	problem	problem	NOUN
fbem-23457	110	90	from	from	ADP
fbem-23457	110	91	the	the	DET
fbem-23457	110	92	actual	actual	ADJ
fbem-23457	110	93	point	point	NOUN
fbem-23457	110	94	of	of	ADP
fbem-23457	110	95	view	view	NOUN
fbem-23457	110	96	,	,	PUNCT
fbem-23457	110	97	flexibly	flexibly	ADV
fbem-23457	110	98	uses	use	VERB
fbem-23457	110	99	the	the	DET
fbem-23457	110	100	accounting	accounting	NOUN
fbem-23457	110	101	knowledge	knowledge	NOUN
fbem-23457	110	102	,	,	PUNCT
fbem-23457	110	103	can	can	AUX
fbem-23457	110	104	draw	draw	VERB
fbem-23457	110	105	a	a	DET
fbem-23457	110	106	conclusion	conclusion	NOUN
fbem-23457	110	107	from	from	ADP
fbem-23457	110	108	one	one	NUM
fbem-23457	110	109	example	example	NOUN
fbem-23457	110	110	to	to	ADP
fbem-23457	110	111	another	another	PRON
fbem-23457	110	112	,	,	PUNCT
fbem-23457	110	113	and	and	CCONJ
fbem-23457	110	114	understand	understand	VERB
fbem-23457	110	115	the	the	DET
fbem-23457	110	116	whole	whole	NOUN
fbem-23457	110	117	;	;	PUNCT
fbem-23457	110	118	honesty	honesty	NOUN
fbem-23457	110	119	and	and	CCONJ
fbem-23457	110	120	self	self	NOUN
fbem-23457	110	121	-	-	PUNCT
fbem-23457	110	122	discipline	discipline	NOUN
fbem-23457	110	123	are	be	AUX
fbem-23457	110	124	the	the	DET
fbem-23457	110	125	starting	starting	NOUN
fbem-23457	110	126	point	point	NOUN
fbem-23457	110	127	and	and	CCONJ
fbem-23457	110	128	end	end	VERB
fbem-23457	110	129	point	point	NOUN
fbem-23457	110	130	of	of	ADP
fbem-23457	110	131	"	"	PUNCT
fbem-23457	110	132	value	value	NOUN
fbem-23457	110	133	leading	lead	VERB
fbem-23457	110	134	"	"	PUNCT
fbem-23457	110	135	,	,	PUNCT
fbem-23457	110	136	and	and	CCONJ
fbem-23457	110	137	the	the	DET
fbem-23457	110	138	three	three	NUM
fbem-23457	110	139	go	go	NOUN
fbem-23457	110	140	in	in	ADP
fbem-23457	110	141	the	the	DET
fbem-23457	110	142	same	same	ADJ
fbem-23457	110	143	direction	direction	NOUN
fbem-23457	110	144	as	as	ADP
fbem-23457	110	145	"	"	PUNCT
fbem-23457	110	146	educating	educate	VERB
fbem-23457	110	147	people	people	NOUN
fbem-23457	110	148	"	"	PUNCT
fbem-23457	110	149	,	,	PUNCT
fbem-23457	110	150	realizing	realize	VERB
fbem-23457	110	151	the	the	DET
fbem-23457	110	152	coupling	coupling	NOUN
fbem-23457	110	153	effect	effect	NOUN
fbem-23457	110	154	of	of	ADP
fbem-23457	110	155	"	"	PUNCT
fbem-23457	110	156	1	1	NUM
fbem-23457	110	157	+	+	NOUN
fbem-23457	110	158	1	1	NUM
fbem-23457	110	159	+	+	NOUN
fbem-23457	110	160	1>3	1>3	NOUN
fbem-23457	110	161	"	"	PUNCT
fbem-23457	110	162	to	to	PART
fbem-23457	110	163	maximize	maximize	VERB
fbem-23457	110	164	,	,	PUNCT
fbem-23457	110	165	forming	form	VERB
fbem-23457	110	166	a	a	DET
fbem-23457	110	167	cooperative	cooperative	ADJ
fbem-23457	110	168	,	,	PUNCT
fbem-23457	110	169	threedimensional	threedimensional	ADJ
fbem-23457	110	170	,	,	PUNCT
fbem-23457	110	171	whole	whole	ADJ
fbem-23457	110	172	-	-	PUNCT
fbem-23457	110	173	process	process	NOUN
fbem-23457	110	174	moral	moral	ADJ
fbem-23457	110	175	education	education	NOUN
fbem-23457	110	176	mechanism	mechanism	NOUN
fbem-23457	110	177	.	.	PUNCT
fbem-23457	111	1	5	5	X
fbem-23457	111	2	.	.	X
fbem-23457	111	3	guarantee	guarantee	NOUN
fbem-23457	111	4	mechanism	mechanism	NOUN
fbem-23457	111	5	for	for	ADP
fbem-23457	111	6	integrating	integrate	VERB
fbem-23457	111	7	accounting	account	VERB
fbem-23457	111	8	professional	professional	ADJ
fbem-23457	111	9	values	value	NOUN
fbem-23457	111	10	into	into	ADP
fbem-23457	111	11	accounting	account	VERB
fbem-23457	111	12	professional	professional	ADJ
fbem-23457	111	13	courses	course	NOUN
fbem-23457	111	14	the	the	DET
fbem-23457	111	15	integration	integration	NOUN
fbem-23457	111	16	of	of	ADP
fbem-23457	111	17	accounting	account	VERB
fbem-23457	111	18	professional	professional	ADJ
fbem-23457	111	19	values	value	NOUN
fbem-23457	111	20	into	into	ADP
fbem-23457	111	21	accounting	account	VERB
fbem-23457	111	22	professional	professional	ADJ
fbem-23457	111	23	courses	course	NOUN
fbem-23457	111	24	is	be	AUX
fbem-23457	111	25	not	not	PART
fbem-23457	111	26	done	do	VERB
fbem-23457	111	27	overnight	overnight	ADV
fbem-23457	111	28	,	,	PUNCT
fbem-23457	111	29	but	but	CCONJ
fbem-23457	111	30	gradually	gradually	ADV
fbem-23457	111	31	.	.	PUNCT
fbem-23457	112	1	the	the	DET
fbem-23457	112	2	effective	effective	ADJ
fbem-23457	112	3	integration	integration	NOUN
fbem-23457	112	4	of	of	ADP
fbem-23457	112	5	the	the	DET
fbem-23457	112	6	two	two	NUM
fbem-23457	112	7	requires	require	VERB
fbem-23457	112	8	reform	reform	NOUN
fbem-23457	112	9	in	in	ADP
fbem-23457	112	10	teaching	teach	VERB
fbem-23457	112	11	mode	mode	NOUN
fbem-23457	112	12	and	and	CCONJ
fbem-23457	112	13	teaching	teaching	NOUN
fbem-23457	112	14	methods	method	NOUN
fbem-23457	112	15	,	,	PUNCT
fbem-23457	112	16	and	and	CCONJ
fbem-23457	112	17	certain	certain	ADJ
fbem-23457	112	18	measures	measure	NOUN
fbem-23457	112	19	are	be	AUX
fbem-23457	112	20	also	also	ADV
fbem-23457	112	21	needed	need	VERB
fbem-23457	112	22	to	to	PART
fbem-23457	112	23	ensure	ensure	VERB
fbem-23457	112	24	the	the	DET
fbem-23457	112	25	effective	effective	ADJ
fbem-23457	112	26	realization	realization	NOUN
fbem-23457	112	27	of	of	ADP
fbem-23457	112	28	the	the	DET
fbem-23457	112	29	whole	whole	ADJ
fbem-23457	112	30	process	process	NOUN
fbem-23457	112	31	and	and	CCONJ
fbem-23457	112	32	all	all	DET
fbem-23457	112	33	-	-	PUNCT
fbem-23457	112	34	round	round	NOUN
fbem-23457	112	35	education	education	NOUN
fbem-23457	112	36	pattern	pattern	NOUN
fbem-23457	112	37	.	.	PUNCT
fbem-23457	113	1	5.1	5.1	NUM
fbem-23457	113	2	.	.	PUNCT
fbem-23457	113	3	strengthen	strengthen	VERB
fbem-23457	113	4	the	the	DET
fbem-23457	113	5	management	management	NOUN
fbem-23457	113	6	system	system	NOUN
fbem-23457	113	7	and	and	CCONJ
fbem-23457	113	8	mechanism	mechanism	NOUN
fbem-23457	113	9	of	of	ADP
fbem-23457	113	10	colleges	college	NOUN
fbem-23457	113	11	and	and	CCONJ
fbem-23457	113	12	universities	university	NOUN
fbem-23457	113	13	whether	whether	SCONJ
fbem-23457	113	14	it	it	PRON
fbem-23457	113	15	is	be	AUX
fbem-23457	113	16	the	the	DET
fbem-23457	113	17	development	development	NOUN
fbem-23457	113	18	of	of	ADP
fbem-23457	113	19	national	national	ADJ
fbem-23457	113	20	politics	politic	NOUN
fbem-23457	113	21	,	,	PUNCT
fbem-23457	113	22	economy	economy	NOUN
fbem-23457	113	23	,	,	PUNCT
fbem-23457	113	24	science	science	NOUN
fbem-23457	113	25	and	and	CCONJ
fbem-23457	113	26	technology	technology	NOUN
fbem-23457	113	27	,	,	PUNCT
fbem-23457	113	28	or	or	CCONJ
fbem-23457	113	29	the	the	DET
fbem-23457	113	30	development	development	NOUN
fbem-23457	113	31	of	of	ADP
fbem-23457	113	32	college	college	NOUN
fbem-23457	113	33	education	education	NOUN
fbem-23457	113	34	,	,	PUNCT
fbem-23457	113	35	it	it	PRON
fbem-23457	113	36	is	be	AUX
fbem-23457	113	37	inseparable	inseparable	ADJ
fbem-23457	113	38	from	from	ADP
fbem-23457	113	39	the	the	DET
fbem-23457	113	40	guarantee	guarantee	NOUN
fbem-23457	113	41	of	of	ADP
fbem-23457	113	42	management	management	NOUN
fbem-23457	113	43	system	system	NOUN
fbem-23457	113	44	,	,	PUNCT
fbem-23457	113	45	and	and	CCONJ
fbem-23457	113	46	good	good	ADJ
fbem-23457	113	47	management	management	NOUN
fbem-23457	113	48	is	be	AUX
fbem-23457	113	49	an	an	DET
fbem-23457	113	50	indispensable	indispensable	ADJ
fbem-23457	113	51	link	link	NOUN
fbem-23457	113	52	to	to	PART
fbem-23457	113	53	effectively	effectively	ADV
fbem-23457	113	54	realize	realize	VERB
fbem-23457	113	55	social	social	ADJ
fbem-23457	113	56	development	development	NOUN
fbem-23457	113	57	.	.	PUNCT
fbem-23457	114	1	the	the	DET
fbem-23457	114	2	management	management	NOUN
fbem-23457	114	3	system	system	NOUN
fbem-23457	114	4	determines	determine	VERB
fbem-23457	114	5	the	the	DET
fbem-23457	114	6	future	future	ADJ
fbem-23457	114	7	development	development	NOUN
fbem-23457	114	8	direction	direction	NOUN
fbem-23457	114	9	,	,	PUNCT
fbem-23457	114	10	quality	quality	NOUN
fbem-23457	114	11	and	and	CCONJ
fbem-23457	114	12	height	height	NOUN
fbem-23457	114	13	of	of	ADP
fbem-23457	114	14	the	the	DET
fbem-23457	114	15	university	university	NOUN
fbem-23457	114	16	.	.	PUNCT
fbem-23457	115	1	therefore	therefore	ADV
fbem-23457	115	2	,	,	PUNCT
fbem-23457	115	3	college	college	NOUN
fbem-23457	115	4	education	education	NOUN
fbem-23457	115	5	should	should	AUX
fbem-23457	115	6	be	be	AUX
fbem-23457	115	7	developed	develop	VERB
fbem-23457	115	8	in	in	ADP
fbem-23457	115	9	a	a	DET
fbem-23457	115	10	scientific	scientific	ADJ
fbem-23457	115	11	and	and	CCONJ
fbem-23457	115	12	institutionalized	institutionalize	VERB
fbem-23457	115	13	way	way	NOUN
fbem-23457	115	14	,	,	PUNCT
fbem-23457	115	15	strengthen	strengthen	VERB
fbem-23457	115	16	rules	rule	NOUN
fbem-23457	115	17	and	and	CCONJ
fbem-23457	115	18	regulations	regulation	NOUN
fbem-23457	115	19	,	,	PUNCT
fbem-23457	115	20	and	and	CCONJ
fbem-23457	115	21	promote	promote	VERB
fbem-23457	115	22	high	high	ADJ
fbem-23457	115	23	-	-	PUNCT
fbem-23457	115	24	quality	quality	NOUN
fbem-23457	115	25	development	development	NOUN
fbem-23457	115	26	.	.	PUNCT
fbem-23457	116	1	in	in	ADP
fbem-23457	116	2	order	order	NOUN
fbem-23457	116	3	to	to	PART
fbem-23457	116	4	do	do	AUX
fbem-23457	116	5	a	a	DET
fbem-23457	116	6	good	good	ADJ
fbem-23457	116	7	job	job	NOUN
fbem-23457	116	8	in	in	ADP
fbem-23457	116	9	campus	campus	NOUN
fbem-23457	116	10	management	management	NOUN
fbem-23457	116	11	,	,	PUNCT
fbem-23457	116	12	it	it	PRON
fbem-23457	116	13	is	be	AUX
fbem-23457	116	14	necessary	necessary	ADJ
fbem-23457	116	15	to	to	PART
fbem-23457	116	16	start	start	VERB
fbem-23457	116	17	from	from	ADP
fbem-23457	116	18	the	the	DET
fbem-23457	116	19	college	college	NOUN
fbem-23457	116	20	and	and	CCONJ
fbem-23457	116	21	build	build	VERB
fbem-23457	116	22	an	an	DET
fbem-23457	116	23	open	open	ADJ
fbem-23457	116	24	and	and	CCONJ
fbem-23457	116	25	pragmatic	pragmatic	ADJ
fbem-23457	116	26	responsibility	responsibility	NOUN
fbem-23457	116	27	management	management	NOUN
fbem-23457	116	28	system	system	NOUN
fbem-23457	116	29	,	,	PUNCT
fbem-23457	116	30	so	so	SCONJ
fbem-23457	116	31	that	that	SCONJ
fbem-23457	116	32	management	management	NOUN
fbem-23457	116	33	power	power	NOUN
fbem-23457	116	34	and	and	CCONJ
fbem-23457	116	35	decision	decision	NOUN
fbem-23457	116	36	-	-	PUNCT
fbem-23457	116	37	making	making	NOUN
fbem-23457	116	38	,	,	PUNCT
fbem-23457	116	39	management	management	NOUN
fbem-23457	116	40	operation	operation	NOUN
fbem-23457	116	41	and	and	CCONJ
fbem-23457	116	42	methods	method	NOUN
fbem-23457	116	43	,	,	PUNCT
fbem-23457	116	44	management	management	NOUN
fbem-23457	116	45	responsibilities	responsibility	NOUN
fbem-23457	116	46	and	and	CCONJ
fbem-23457	116	47	interests	interest	NOUN
fbem-23457	116	48	are	be	AUX
fbem-23457	116	49	integrated	integrate	VERB
fbem-23457	116	50	,	,	PUNCT
fbem-23457	116	51	so	so	SCONJ
fbem-23457	116	52	that	that	SCONJ
fbem-23457	116	53	management	management	NOUN
fbem-23457	116	54	power	power	NOUN
fbem-23457	116	55	,	,	PUNCT
fbem-23457	116	56	tasks	task	NOUN
fbem-23457	116	57	and	and	CCONJ
fbem-23457	116	58	responsibilities	responsibility	NOUN
fbem-23457	116	59	are	be	AUX
fbem-23457	116	60	implemented	implement	VERB
fbem-23457	116	61	in	in	ADP
fbem-23457	116	62	the	the	DET
fbem-23457	116	63	corresponding	corresponding	ADJ
fbem-23457	116	64	organization	organization	NOUN
fbem-23457	116	65	,	,	PUNCT
fbem-23457	116	66	and	and	CCONJ
fbem-23457	116	67	even	even	ADV
fbem-23457	116	68	specific	specific	ADJ
fbem-23457	116	69	to	to	ADP
fbem-23457	116	70	the	the	DET
fbem-23457	116	71	individual	individual	ADJ
fbem-23457	116	72	teachers	teacher	NOUN
fbem-23457	116	73	.	.	PUNCT
fbem-23457	117	1	5.2	5.2	NUM
fbem-23457	117	2	.	.	PUNCT
fbem-23457	117	3	improve	improve	VERB
fbem-23457	117	4	the	the	DET
fbem-23457	117	5	teacher	teacher	NOUN
fbem-23457	117	6	training	training	NOUN
fbem-23457	117	7	and	and	CCONJ
fbem-23457	117	8	development	development	NOUN
fbem-23457	117	9	mechanism	mechanism	NOUN
fbem-23457	117	10	colleges	college	NOUN
fbem-23457	117	11	and	and	CCONJ
fbem-23457	117	12	universities	university	NOUN
fbem-23457	117	13	should	should	AUX
fbem-23457	117	14	fully	fully	ADV
fbem-23457	117	15	understand	understand	VERB
fbem-23457	117	16	the	the	DET
fbem-23457	117	17	necessity	necessity	NOUN
fbem-23457	117	18	and	and	CCONJ
fbem-23457	117	19	importance	importance	NOUN
fbem-23457	117	20	of	of	ADP
fbem-23457	117	21	strengthening	strengthen	VERB
fbem-23457	117	22	the	the	DET
fbem-23457	117	23	long	long	ADJ
fbem-23457	117	24	-	-	PUNCT
fbem-23457	117	25	term	term	NOUN
fbem-23457	117	26	mechanism	mechanism	NOUN
fbem-23457	117	27	of	of	ADP
fbem-23457	117	28	teacher	teacher	NOUN
fbem-23457	117	29	training	training	NOUN
fbem-23457	117	30	and	and	CCONJ
fbem-23457	117	31	teacher	teacher	NOUN
fbem-23457	117	32	development	development	NOUN
fbem-23457	117	33	mechanism	mechanism	NOUN
fbem-23457	117	34	for	for	ADP
fbem-23457	117	35	accounting	accounting	NOUN
fbem-23457	117	36	teaching	teaching	NOUN
fbem-23457	117	37	,	,	PUNCT
fbem-23457	117	38	constantly	constantly	ADV
fbem-23457	117	39	innovate	innovate	VERB
fbem-23457	117	40	the	the	DET
fbem-23457	117	41	training	training	NOUN
fbem-23457	117	42	model	model	NOUN
fbem-23457	117	43	and	and	CCONJ
fbem-23457	117	44	strengthen	strengthen	VERB
fbem-23457	117	45	the	the	DET
fbem-23457	117	46	training	training	NOUN
fbem-23457	117	47	content	content	NOUN
fbem-23457	117	48	,	,	PUNCT
fbem-23457	117	49	and	and	CCONJ
fbem-23457	117	50	at	at	ADP
fbem-23457	117	51	the	the	DET
fbem-23457	117	52	same	same	ADJ
fbem-23457	117	53	time	time	NOUN
fbem-23457	117	54	integrate	integrate	VERB
fbem-23457	117	55	into	into	ADP
fbem-23457	117	56	the	the	DET
fbem-23457	117	57	education	education	NOUN
fbem-23457	117	58	of	of	ADP
fbem-23457	117	59	school	school	NOUN
fbem-23457	117	60	history	history	NOUN
fbem-23457	117	61	and	and	CCONJ
fbem-23457	117	62	school	school	NOUN
fbem-23457	117	63	regulations	regulation	NOUN
fbem-23457	117	64	,	,	PUNCT
fbem-23457	117	65	effectively	effectively	ADV
fbem-23457	117	66	strengthen	strengthen	VERB
fbem-23457	117	67	teachers	teacher	NOUN
fbem-23457	117	68	'	'	PART
fbem-23457	117	69	sense	sense	NOUN
fbem-23457	117	70	of	of	ADP
fbem-23457	117	71	identity	identity	NOUN
fbem-23457	117	72	and	and	CCONJ
fbem-23457	117	73	belonging	belong	VERB
fbem-23457	117	74	to	to	ADP
fbem-23457	117	75	the	the	DET
fbem-23457	117	76	school	school	NOUN
fbem-23457	117	77	,	,	PUNCT
fbem-23457	117	78	and	and	CCONJ
fbem-23457	117	79	create	create	VERB
fbem-23457	117	80	professional	professional	ADJ
fbem-23457	117	81	teachers	teacher	NOUN
fbem-23457	117	82	who	who	PRON
fbem-23457	117	83	are	be	AUX
fbem-23457	117	84	politically	politically	ADV
fbem-23457	117	85	qualified	qualified	ADJ
fbem-23457	117	86	,	,	PUNCT
fbem-23457	117	87	have	have	VERB
fbem-23457	117	88	good	good	ADJ
fbem-23457	117	89	ethics	ethic	NOUN
fbem-23457	117	90	and	and	CCONJ
fbem-23457	117	91	excellent	excellent	ADJ
fbem-23457	117	92	ability	ability	NOUN
fbem-23457	117	93	[	[	X
fbem-23457	117	94	11	11	NUM
fbem-23457	117	95	]	]	PUNCT
fbem-23457	117	96	.	.	PUNCT
fbem-23457	118	1	first	first	ADV
fbem-23457	118	2	,	,	PUNCT
fbem-23457	118	3	conduct	conduct	VERB
fbem-23457	118	4	pre	pre	ADJ
fbem-23457	118	5	-	-	NOUN
fbem-23457	118	6	entry	entry	ADJ
fbem-23457	118	7	training	training	NOUN
fbem-23457	118	8	for	for	ADP
fbem-23457	118	9	new	new	ADJ
fbem-23457	118	10	teachers	teacher	NOUN
fbem-23457	118	11	,	,	PUNCT
fbem-23457	118	12	guide	guide	VERB
fbem-23457	118	13	teachers	teacher	NOUN
fbem-23457	118	14	to	to	PART
fbem-23457	118	15	realize	realize	VERB
fbem-23457	118	16	their	their	PRON
fbem-23457	118	17	own	own	ADJ
fbem-23457	118	18	situation	situation	NOUN
fbem-23457	118	19	,	,	PUNCT
fbem-23457	118	20	determine	determine	VERB
fbem-23457	118	21	their	their	PRON
fbem-23457	118	22	own	own	ADJ
fbem-23457	118	23	goals	goal	NOUN
fbem-23457	118	24	,	,	PUNCT
fbem-23457	118	25	establish	establish	VERB
fbem-23457	118	26	lofty	lofty	ADJ
fbem-23457	118	27	professional	professional	ADJ
fbem-23457	118	28	beliefs	belief	NOUN
fbem-23457	118	29	and	and	CCONJ
fbem-23457	118	30	professional	professional	ADJ
fbem-23457	118	31	ideals	ideal	NOUN
fbem-23457	118	32	,	,	PUNCT
fbem-23457	118	33	and	and	CCONJ
fbem-23457	118	34	reach	reach	VERB
fbem-23457	118	35	a	a	DET
fbem-23457	118	36	consensus	consensus	NOUN
fbem-23457	118	37	on	on	ADP
fbem-23457	118	38	actively	actively	ADV
fbem-23457	118	39	adapting	adapt	VERB
fbem-23457	118	40	to	to	ADP
fbem-23457	118	41	the	the	DET
fbem-23457	118	42	strategic	strategic	ADJ
fbem-23457	118	43	position	position	NOUN
fbem-23457	118	44	of	of	ADP
fbem-23457	118	45	education	education	NOUN
fbem-23457	118	46	priority	priority	NOUN
fbem-23457	118	47	development	development	NOUN
fbem-23457	118	48	and	and	CCONJ
fbem-23457	118	49	making	make	VERB
fbem-23457	118	50	more	more	ADJ
fbem-23457	118	51	contributions	contribution	NOUN
fbem-23457	118	52	to	to	ADP
fbem-23457	118	53	the	the	DET
fbem-23457	118	54	cause	cause	NOUN
fbem-23457	118	55	of	of	ADP
fbem-23457	118	56	education	education	NOUN
fbem-23457	118	57	;	;	PUNCT
fbem-23457	118	58	second	second	ADV
fbem-23457	118	59	,	,	PUNCT
fbem-23457	118	60	provide	provide	VERB
fbem-23457	118	61	targeted	target	VERB
fbem-23457	118	62	on	on	ADP
fbem-23457	118	63	-	-	PUNCT
fbem-23457	118	64	the	the	DET
fbem-23457	118	65	-	-	PUNCT
fbem-23457	118	66	job	job	NOUN
fbem-23457	118	67	training	training	NOUN
fbem-23457	118	68	for	for	ADP
fbem-23457	118	69	existing	exist	VERB
fbem-23457	118	70	accounting	accounting	NOUN
fbem-23457	118	71	teachers	teacher	NOUN
fbem-23457	118	72	,	,	PUNCT
fbem-23457	118	73	find	find	VERB
fbem-23457	118	74	out	out	ADP
fbem-23457	118	75	their	their	PRON
fbem-23457	118	76	shortcomings	shortcoming	NOUN
fbem-23457	118	77	in	in	ADP
fbem-23457	118	78	time	time	NOUN
fbem-23457	118	79	and	and	CCONJ
fbem-23457	118	80	make	make	VERB
fbem-23457	118	81	continuous	continuous	ADJ
fbem-23457	118	82	corrections	correction	NOUN
fbem-23457	118	83	,	,	PUNCT
fbem-23457	118	84	so	so	SCONJ
fbem-23457	118	85	as	as	SCONJ
fbem-23457	118	86	to	to	PART
fbem-23457	118	87	improve	improve	VERB
fbem-23457	118	88	teachers	teacher	NOUN
fbem-23457	118	89	'	'	PART
fbem-23457	118	90	teaching	teaching	NOUN
fbem-23457	118	91	ability	ability	NOUN
fbem-23457	118	92	and	and	CCONJ
fbem-23457	118	93	professional	professional	ADJ
fbem-23457	118	94	quality	quality	NOUN
fbem-23457	118	95	,	,	PUNCT
fbem-23457	118	96	or	or	CCONJ
fbem-23457	118	97	encourage	encourage	VERB
fbem-23457	118	98	teachers	teacher	NOUN
fbem-23457	118	99	to	to	PART
fbem-23457	118	100	participate	participate	VERB
fbem-23457	118	101	in	in	ADP
fbem-23457	118	102	workshops	workshop	NOUN
fbem-23457	118	103	to	to	PART
fbem-23457	118	104	continuously	continuously	ADV
fbem-23457	118	105	learn	learn	VERB
fbem-23457	118	106	and	and	CCONJ
fbem-23457	118	107	improve	improve	VERB
fbem-23457	118	108	their	their	PRON
fbem-23457	118	109	theoretical	theoretical	ADJ
fbem-23457	118	110	knowledge	knowledge	NOUN
fbem-23457	118	111	reserves	reserve	NOUN
fbem-23457	118	112	.	.	PUNCT
fbem-23457	119	1	being	be	AUX
fbem-23457	119	2	familiar	familiar	ADJ
fbem-23457	119	3	with	with	ADP
fbem-23457	119	4	the	the	DET
fbem-23457	119	5	essence	essence	NOUN
fbem-23457	119	6	and	and	CCONJ
fbem-23457	119	7	specific	specific	ADJ
fbem-23457	119	8	content	content	NOUN
fbem-23457	119	9	of	of	ADP
fbem-23457	119	10	integrating	integrate	VERB
fbem-23457	119	11	accounting	account	VERB
fbem-23457	119	12	professional	professional	ADJ
fbem-23457	119	13	values	value	NOUN
fbem-23457	119	14	into	into	ADP
fbem-23457	119	15	accounting	account	VERB
fbem-23457	119	16	major	major	ADJ
fbem-23457	119	17	courses	course	NOUN
fbem-23457	119	18	is	be	AUX
fbem-23457	119	19	conducive	conducive	ADJ
fbem-23457	119	20	to	to	ADP
fbem-23457	119	21	the	the	DET
fbem-23457	119	22	improvement	improvement	NOUN
fbem-23457	119	23	of	of	ADP
fbem-23457	119	24	students	student	NOUN
fbem-23457	119	25	'	'	PART
fbem-23457	119	26	ideological	ideological	ADJ
fbem-23457	119	27	and	and	CCONJ
fbem-23457	119	28	political	political	ADJ
fbem-23457	119	29	quality	quality	NOUN
fbem-23457	119	30	,	,	PUNCT
fbem-23457	119	31	so	so	SCONJ
fbem-23457	119	32	as	as	SCONJ
fbem-23457	119	33	to	to	PART
fbem-23457	119	34	promote	promote	VERB
fbem-23457	119	35	their	their	PRON
fbem-23457	119	36	comprehensive	comprehensive	ADJ
fbem-23457	119	37	and	and	CCONJ
fbem-23457	119	38	comprehensive	comprehensive	ADJ
fbem-23457	119	39	development	development	NOUN
fbem-23457	119	40	.	.	PUNCT
fbem-23457	120	1	87	87	NUM
fbem-23457	120	2	5.3	5.3	NUM
fbem-23457	120	3	.	.	PUNCT
fbem-23457	120	4	establish	establish	VERB
fbem-23457	120	5	teaching	teaching	NOUN
fbem-23457	120	6	supervision	supervision	NOUN
fbem-23457	120	7	feedback	feedback	NOUN
fbem-23457	120	8	mechanism	mechanism	NOUN
fbem-23457	120	9	teaching	teaching	NOUN
fbem-23457	120	10	supervision	supervision	NOUN
fbem-23457	120	11	and	and	CCONJ
fbem-23457	120	12	feedback	feedback	NOUN
fbem-23457	120	13	mechanism	mechanism	NOUN
fbem-23457	120	14	is	be	AUX
fbem-23457	120	15	to	to	PART
fbem-23457	120	16	supervise	supervise	VERB
fbem-23457	120	17	and	and	CCONJ
fbem-23457	120	18	feedback	feedback	VERB
fbem-23457	120	19	the	the	DET
fbem-23457	120	20	whole	whole	ADJ
fbem-23457	120	21	teaching	teaching	NOUN
fbem-23457	120	22	activities	activity	NOUN
fbem-23457	120	23	and	and	CCONJ
fbem-23457	120	24	learning	learn	VERB
fbem-23457	120	25	status	status	NOUN
fbem-23457	120	26	of	of	ADP
fbem-23457	120	27	accounting	account	VERB
fbem-23457	120	28	major	major	ADJ
fbem-23457	120	29	in	in	ADP
fbem-23457	120	30	colleges	college	NOUN
fbem-23457	120	31	and	and	CCONJ
fbem-23457	120	32	universities	university	NOUN
fbem-23457	120	33	,	,	PUNCT
fbem-23457	120	34	and	and	CCONJ
fbem-23457	120	35	to	to	PART
fbem-23457	120	36	control	control	VERB
fbem-23457	120	37	teaching	teaching	NOUN
fbem-23457	120	38	management	management	NOUN
fbem-23457	120	39	comprehensively	comprehensively	ADV
fbem-23457	120	40	.	.	PUNCT
fbem-23457	121	1	first	first	ADV
fbem-23457	121	2	,	,	PUNCT
fbem-23457	121	3	colleges	college	NOUN
fbem-23457	121	4	and	and	CCONJ
fbem-23457	121	5	universities	university	NOUN
fbem-23457	121	6	should	should	AUX
fbem-23457	121	7	take	take	VERB
fbem-23457	121	8	students	student	NOUN
fbem-23457	121	9	'	'	PART
fbem-23457	121	10	moral	moral	ADJ
fbem-23457	121	11	education	education	NOUN
fbem-23457	121	12	as	as	ADP
fbem-23457	121	13	an	an	DET
fbem-23457	121	14	important	important	ADJ
fbem-23457	121	15	indicator	indicator	NOUN
fbem-23457	121	16	of	of	ADP
fbem-23457	121	17	supervision	supervision	NOUN
fbem-23457	121	18	and	and	CCONJ
fbem-23457	121	19	management	management	NOUN
fbem-23457	121	20	.	.	PUNCT
fbem-23457	122	1	all	all	DET
fbem-23457	122	2	functional	functional	ADJ
fbem-23457	122	3	departments	department	NOUN
fbem-23457	122	4	should	should	AUX
fbem-23457	122	5	cooperate	cooperate	VERB
fbem-23457	122	6	with	with	ADP
fbem-23457	122	7	each	each	DET
fbem-23457	122	8	other	other	ADJ
fbem-23457	122	9	to	to	PART
fbem-23457	122	10	obtain	obtain	VERB
fbem-23457	122	11	valuable	valuable	ADJ
fbem-23457	122	12	teaching	teaching	NOUN
fbem-23457	122	13	and	and	CCONJ
fbem-23457	122	14	management	management	NOUN
fbem-23457	122	15	materials	material	NOUN
fbem-23457	122	16	through	through	ADP
fbem-23457	122	17	daily	daily	ADJ
fbem-23457	122	18	inspection	inspection	NOUN
fbem-23457	122	19	,	,	PUNCT
fbem-23457	122	20	in	in	ADP
fbem-23457	122	21	-	-	PUNCT
fbem-23457	122	22	class	class	NOUN
fbem-23457	122	23	lectures	lecture	NOUN
fbem-23457	122	24	,	,	PUNCT
fbem-23457	122	25	teacher	teacher	NOUN
fbem-23457	122	26	-	-	PUNCT
fbem-23457	122	27	student	student	NOUN
fbem-23457	122	28	discussions	discussion	NOUN
fbem-23457	122	29	and	and	CCONJ
fbem-23457	122	30	other	other	ADJ
fbem-23457	122	31	feedback	feedback	NOUN
fbem-23457	122	32	mechanisms	mechanism	NOUN
fbem-23457	122	33	.	.	PUNCT
fbem-23457	123	1	valuable	valuable	ADJ
fbem-23457	123	2	and	and	CCONJ
fbem-23457	123	3	representative	representative	ADJ
fbem-23457	123	4	materials	material	NOUN
fbem-23457	123	5	should	should	AUX
fbem-23457	123	6	be	be	AUX
fbem-23457	123	7	summarized	summarize	VERB
fbem-23457	123	8	and	and	CCONJ
fbem-23457	123	9	timely	timely	ADV
fbem-23457	123	10	fed	feed	VERB
fbem-23457	123	11	back	back	ADV
fbem-23457	123	12	to	to	ADP
fbem-23457	123	13	accounting	accounting	NOUN
fbem-23457	123	14	teachers	teacher	NOUN
fbem-23457	123	15	.	.	PUNCT
fbem-23457	124	1	teachers	teacher	NOUN
fbem-23457	124	2	of	of	ADP
fbem-23457	124	3	specialized	specialized	ADJ
fbem-23457	124	4	courses	course	NOUN
fbem-23457	124	5	should	should	AUX
fbem-23457	124	6	be	be	AUX
fbem-23457	124	7	encouraged	encourage	VERB
fbem-23457	124	8	to	to	PART
fbem-23457	124	9	continuously	continuously	ADV
fbem-23457	124	10	expand	expand	VERB
fbem-23457	124	11	their	their	PRON
fbem-23457	124	12	own	own	ADJ
fbem-23457	124	13	knowledge	knowledge	NOUN
fbem-23457	124	14	reserves	reserve	NOUN
fbem-23457	124	15	,	,	PUNCT
fbem-23457	124	16	and	and	CCONJ
fbem-23457	124	17	the	the	DET
fbem-23457	124	18	shortcomings	shortcoming	NOUN
fbem-23457	124	19	should	should	AUX
fbem-23457	124	20	be	be	AUX
fbem-23457	124	21	improved	improve	VERB
fbem-23457	124	22	and	and	CCONJ
fbem-23457	124	23	implemented	implement	VERB
fbem-23457	124	24	in	in	ADP
fbem-23457	124	25	time	time	NOUN
fbem-23457	124	26	to	to	PART
fbem-23457	124	27	promote	promote	VERB
fbem-23457	124	28	the	the	DET
fbem-23457	124	29	continuous	continuous	ADJ
fbem-23457	124	30	improvement	improvement	NOUN
fbem-23457	124	31	of	of	ADP
fbem-23457	124	32	education	education	NOUN
fbem-23457	124	33	quality	quality	NOUN
fbem-23457	124	34	;	;	PUNCT
fbem-23457	124	35	second	second	ADJ
fbem-23457	124	36	,	,	PUNCT
fbem-23457	124	37	in	in	ADP
fbem-23457	124	38	the	the	DET
fbem-23457	124	39	practice	practice	NOUN
fbem-23457	124	40	training	training	NOUN
fbem-23457	124	41	and	and	CCONJ
fbem-23457	124	42	teaching	teaching	NOUN
fbem-23457	124	43	practice	practice	NOUN
fbem-23457	124	44	carried	carry	VERB
fbem-23457	124	45	out	out	ADP
fbem-23457	124	46	by	by	ADP
fbem-23457	124	47	universities	university	NOUN
fbem-23457	124	48	and	and	CCONJ
fbem-23457	124	49	enterprises	enterprise	NOUN
fbem-23457	124	50	,	,	PUNCT
fbem-23457	124	51	the	the	DET
fbem-23457	124	52	integration	integration	NOUN
fbem-23457	124	53	of	of	ADP
fbem-23457	124	54	research	research	NOUN
fbem-23457	124	55	results	result	NOUN
fbem-23457	124	56	and	and	CCONJ
fbem-23457	124	57	practical	practical	ADJ
fbem-23457	124	58	experience	experience	NOUN
fbem-23457	124	59	of	of	ADP
fbem-23457	124	60	"	"	PUNCT
fbem-23457	124	61	value	value	NOUN
fbem-23457	124	62	leading	lead	VERB
fbem-23457	124	63	"	"	PUNCT
fbem-23457	124	64	and	and	CCONJ
fbem-23457	124	65	"	"	PUNCT
fbem-23457	124	66	knowledge	knowledge	NOUN
fbem-23457	124	67	transfer	transfer	NOUN
fbem-23457	124	68	"	"	PUNCT
fbem-23457	124	69	can	can	AUX
fbem-23457	124	70	be	be	AUX
fbem-23457	124	71	summarized	summarize	VERB
fbem-23457	124	72	and	and	CCONJ
fbem-23457	124	73	feedback	feedback	VERB
fbem-23457	124	74	through	through	ADP
fbem-23457	124	75	various	various	ADJ
fbem-23457	124	76	forms	form	NOUN
fbem-23457	124	77	such	such	ADJ
fbem-23457	124	78	as	as	ADP
fbem-23457	124	79	scientific	scientific	ADJ
fbem-23457	124	80	research	research	NOUN
fbem-23457	124	81	papers	paper	NOUN
fbem-23457	124	82	,	,	PUNCT
fbem-23457	124	83	research	research	NOUN
fbem-23457	124	84	reports	report	NOUN
fbem-23457	124	85	and	and	CCONJ
fbem-23457	124	86	demonstration	demonstration	NOUN
fbem-23457	124	87	classes	class	NOUN
fbem-23457	124	88	,	,	PUNCT
fbem-23457	124	89	so	so	SCONJ
fbem-23457	124	90	as	as	SCONJ
fbem-23457	124	91	to	to	PART
fbem-23457	124	92	promote	promote	VERB
fbem-23457	124	93	teaching	teaching	NOUN
fbem-23457	124	94	by	by	ADP
fbem-23457	124	95	practice	practice	NOUN
fbem-23457	124	96	,	,	PUNCT
fbem-23457	124	97	promote	promote	VERB
fbem-23457	124	98	practice	practice	NOUN
fbem-23457	124	99	by	by	ADP
fbem-23457	124	100	teaching	teaching	NOUN
fbem-23457	124	101	,	,	PUNCT
fbem-23457	124	102	and	and	CCONJ
fbem-23457	124	103	realize	realize	VERB
fbem-23457	124	104	the	the	DET
fbem-23457	124	105	interactive	interactive	ADJ
fbem-23457	124	106	integration	integration	NOUN
fbem-23457	124	107	of	of	ADP
fbem-23457	124	108	teaching	teaching	NOUN
fbem-23457	124	109	and	and	CCONJ
fbem-23457	124	110	practice	practice	NOUN
fbem-23457	124	111	.	.	PUNCT
fbem-23457	125	1	third	third	ADJ
fbem-23457	125	2	,	,	PUNCT
fbem-23457	125	3	colleges	college	NOUN
fbem-23457	125	4	and	and	CCONJ
fbem-23457	125	5	universities	university	NOUN
fbem-23457	125	6	should	should	AUX
fbem-23457	125	7	establish	establish	VERB
fbem-23457	125	8	a	a	DET
fbem-23457	125	9	communication	communication	NOUN
fbem-23457	125	10	and	and	CCONJ
fbem-23457	125	11	feedback	feedback	NOUN
fbem-23457	125	12	mechanism	mechanism	NOUN
fbem-23457	125	13	for	for	SCONJ
fbem-23457	125	14	teachers	teacher	NOUN
fbem-23457	125	15	to	to	PART
fbem-23457	125	16	find	find	VERB
fbem-23457	125	17	out	out	ADP
fbem-23457	125	18	the	the	DET
fbem-23457	125	19	bad	bad	ADJ
fbem-23457	125	20	thoughts	thought	NOUN
fbem-23457	125	21	or	or	CCONJ
fbem-23457	125	22	behaviors	behavior	NOUN
fbem-23457	125	23	of	of	ADP
fbem-23457	125	24	accounting	accounting	NOUN
fbem-23457	125	25	teachers	teacher	NOUN
fbem-23457	125	26	in	in	ADP
fbem-23457	125	27	time	time	NOUN
fbem-23457	125	28	,	,	PUNCT
fbem-23457	125	29	and	and	CCONJ
fbem-23457	125	30	conduct	conduct	VERB
fbem-23457	125	31	targeted	target	VERB
fbem-23457	125	32	training	training	NOUN
fbem-23457	125	33	and	and	CCONJ
fbem-23457	125	34	communication	communication	NOUN
fbem-23457	125	35	,	,	PUNCT
fbem-23457	125	36	so	so	SCONJ
fbem-23457	125	37	that	that	SCONJ
fbem-23457	125	38	teachers	teacher	NOUN
fbem-23457	125	39	can	can	AUX
fbem-23457	125	40	become	become	VERB
fbem-23457	125	41	the	the	DET
fbem-23457	125	42	disseminators	disseminator	NOUN
fbem-23457	125	43	and	and	CCONJ
fbem-23457	125	44	practitioners	practitioner	NOUN
fbem-23457	125	45	of	of	ADP
fbem-23457	125	46	advanced	advanced	ADJ
fbem-23457	125	47	ideas	idea	NOUN
fbem-23457	125	48	,	,	PUNCT
fbem-23457	125	49	and	and	CCONJ
fbem-23457	125	50	provide	provide	VERB
fbem-23457	125	51	a	a	DET
fbem-23457	125	52	good	good	ADJ
fbem-23457	125	53	guarantee	guarantee	NOUN
fbem-23457	125	54	mechanism	mechanism	NOUN
fbem-23457	125	55	for	for	ADP
fbem-23457	125	56	cultivating	cultivate	VERB
fbem-23457	125	57	virtuous	virtuous	ADJ
fbem-23457	125	58	people	people	NOUN
fbem-23457	125	59	.	.	PUNCT
fbem-23457	126	1	5.4	5.4	NUM
fbem-23457	126	2	.	.	PUNCT
fbem-23457	126	3	establish	establish	VERB
fbem-23457	126	4	a	a	DET
fbem-23457	126	5	teacher	teacher	NOUN
fbem-23457	126	6	performance	performance	NOUN
fbem-23457	126	7	evaluation	evaluation	NOUN
fbem-23457	126	8	mechanism	mechanism	NOUN
fbem-23457	126	9	teachers	teacher	NOUN
fbem-23457	126	10	are	be	AUX
fbem-23457	126	11	the	the	DET
fbem-23457	126	12	key	key	NOUN
fbem-23457	126	13	to	to	PART
fbem-23457	126	14	integrate	integrate	VERB
fbem-23457	126	15	accounting	account	VERB
fbem-23457	126	16	professional	professional	ADJ
fbem-23457	126	17	values	value	NOUN
fbem-23457	126	18	into	into	ADP
fbem-23457	126	19	accounting	accounting	NOUN
fbem-23457	126	20	curriculum	curriculum	NOUN
fbem-23457	126	21	.	.	PUNCT
fbem-23457	127	1	in	in	ADP
fbem-23457	127	2	order	order	NOUN
fbem-23457	127	3	to	to	PART
fbem-23457	127	4	mobilize	mobilize	VERB
fbem-23457	127	5	teachers	teacher	NOUN
fbem-23457	127	6	'	'	PART
fbem-23457	127	7	enthusiasm	enthusiasm	NOUN
fbem-23457	127	8	and	and	CCONJ
fbem-23457	127	9	initiative	initiative	NOUN
fbem-23457	127	10	,	,	PUNCT
fbem-23457	127	11	a	a	DET
fbem-23457	127	12	performance	performance	NOUN
fbem-23457	127	13	evaluation	evaluation	NOUN
fbem-23457	127	14	mechanism	mechanism	NOUN
fbem-23457	127	15	should	should	AUX
fbem-23457	127	16	be	be	AUX
fbem-23457	127	17	established	establish	VERB
fbem-23457	127	18	.	.	PUNCT
fbem-23457	128	1	the	the	DET
fbem-23457	128	2	teaching	teaching	NOUN
fbem-23457	128	3	activity	activity	NOUN
fbem-23457	128	4	itself	itself	PRON
fbem-23457	128	5	is	be	AUX
fbem-23457	128	6	a	a	DET
fbem-23457	128	7	complex	complex	ADJ
fbem-23457	128	8	process	process	NOUN
fbem-23457	128	9	,	,	PUNCT
fbem-23457	128	10	and	and	CCONJ
fbem-23457	128	11	the	the	DET
fbem-23457	128	12	behaviors	behavior	NOUN
fbem-23457	128	13	manifested	manifest	VERB
fbem-23457	128	14	in	in	ADP
fbem-23457	128	15	the	the	DET
fbem-23457	128	16	teaching	teaching	NOUN
fbem-23457	128	17	process	process	NOUN
fbem-23457	128	18	are	be	AUX
fbem-23457	128	19	also	also	ADV
fbem-23457	128	20	complex	complex	ADJ
fbem-23457	128	21	.	.	PUNCT
fbem-23457	129	1	therefore	therefore	ADV
fbem-23457	129	2	,	,	PUNCT
fbem-23457	129	3	the	the	DET
fbem-23457	129	4	assessment	assessment	NOUN
fbem-23457	129	5	mechanism	mechanism	NOUN
fbem-23457	129	6	and	and	CCONJ
fbem-23457	129	7	standards	standard	NOUN
fbem-23457	129	8	formulated	formulate	VERB
fbem-23457	129	9	should	should	AUX
fbem-23457	129	10	also	also	ADV
fbem-23457	129	11	be	be	AUX
fbem-23457	129	12	multidimensional	multidimensional	ADJ
fbem-23457	129	13	.	.	PUNCT
fbem-23457	130	1	colleges	college	NOUN
fbem-23457	130	2	and	and	CCONJ
fbem-23457	130	3	universities	university	NOUN
fbem-23457	130	4	should	should	AUX
fbem-23457	130	5	formulate	formulate	VERB
fbem-23457	130	6	reward	reward	NOUN
fbem-23457	130	7	and	and	CCONJ
fbem-23457	130	8	punishment	punishment	NOUN
fbem-23457	130	9	mechanisms	mechanism	NOUN
fbem-23457	130	10	and	and	CCONJ
fbem-23457	130	11	teachers	teacher	NOUN
fbem-23457	130	12	'	'	PART
fbem-23457	130	13	ethics	ethic	NOUN
fbem-23457	130	14	evaluation	evaluation	NOUN
fbem-23457	130	15	mechanisms	mechanism	NOUN
fbem-23457	130	16	according	accord	VERB
fbem-23457	130	17	to	to	ADP
fbem-23457	130	18	their	their	PRON
fbem-23457	130	19	actual	actual	ADJ
fbem-23457	130	20	conditions	condition	NOUN
fbem-23457	130	21	,	,	PUNCT
fbem-23457	130	22	so	so	SCONJ
fbem-23457	130	23	as	as	SCONJ
fbem-23457	130	24	to	to	PART
fbem-23457	130	25	realize	realize	VERB
fbem-23457	130	26	the	the	DET
fbem-23457	130	27	organic	organic	ADJ
fbem-23457	130	28	coordination	coordination	NOUN
fbem-23457	130	29	and	and	CCONJ
fbem-23457	130	30	unity	unity	NOUN
fbem-23457	130	31	of	of	ADP
fbem-23457	130	32	teaching	teaching	NOUN
fbem-23457	130	33	and	and	CCONJ
fbem-23457	130	34	educating	educate	VERB
fbem-23457	130	35	people	people	NOUN
fbem-23457	130	36	and	and	CCONJ
fbem-23457	130	37	value	value	NOUN
fbem-23457	130	38	guidance	guidance	NOUN
fbem-23457	130	39	.	.	PUNCT
fbem-23457	131	1	on	on	ADP
fbem-23457	131	2	the	the	DET
fbem-23457	131	3	one	one	NUM
fbem-23457	131	4	hand	hand	NOUN
fbem-23457	131	5	,	,	PUNCT
fbem-23457	131	6	the	the	DET
fbem-23457	131	7	performance	performance	NOUN
fbem-23457	131	8	evaluation	evaluation	NOUN
fbem-23457	131	9	standards	standard	NOUN
fbem-23457	131	10	and	and	CCONJ
fbem-23457	131	11	system	system	NOUN
fbem-23457	131	12	of	of	ADP
fbem-23457	131	13	professional	professional	ADJ
fbem-23457	131	14	teachers	teacher	NOUN
fbem-23457	131	15	are	be	AUX
fbem-23457	131	16	constructed	construct	VERB
fbem-23457	131	17	in	in	ADP
fbem-23457	131	18	multiple	multiple	ADJ
fbem-23457	131	19	dimensions	dimension	NOUN
fbem-23457	131	20	.	.	PUNCT
fbem-23457	132	1	for	for	ADP
fbem-23457	132	2	example	example	NOUN
fbem-23457	132	3	,	,	PUNCT
fbem-23457	132	4	based	base	VERB
fbem-23457	132	5	on	on	ADP
fbem-23457	132	6	the	the	DET
fbem-23457	132	7	application	application	NOUN
fbem-23457	132	8	of	of	ADP
fbem-23457	132	9	balanced	balanced	ADJ
fbem-23457	132	10	scorecard	scorecard	NOUN
fbem-23457	132	11	,	,	PUNCT
fbem-23457	132	12	four	four	NUM
fbem-23457	132	13	aspects	aspect	NOUN
fbem-23457	132	14	of	of	ADP
fbem-23457	132	15	the	the	DET
fbem-23457	132	16	teaching	teaching	NOUN
fbem-23457	132	17	process	process	NOUN
fbem-23457	132	18	,	,	PUNCT
fbem-23457	132	19	including	include	VERB
fbem-23457	132	20	"	"	PUNCT
fbem-23457	132	21	combination	combination	NOUN
fbem-23457	132	22	of	of	ADP
fbem-23457	132	23	knowledge	knowledge	NOUN
fbem-23457	132	24	imparts	impart	VERB
fbem-23457	132	25	and	and	CCONJ
fbem-23457	132	26	value	value	NOUN
fbem-23457	132	27	guidance	guidance	NOUN
fbem-23457	132	28	"	"	PUNCT
fbem-23457	132	29	,	,	PUNCT
fbem-23457	132	30	"	"	PUNCT
fbem-23457	132	31	optimization	optimization	NOUN
fbem-23457	132	32	of	of	ADP
fbem-23457	132	33	teaching	teaching	NOUN
fbem-23457	132	34	mode	mode	NOUN
fbem-23457	132	35	"	"	PUNCT
fbem-23457	132	36	,	,	PUNCT
fbem-23457	132	37	"	"	PUNCT
fbem-23457	132	38	selection	selection	NOUN
fbem-23457	132	39	of	of	ADP
fbem-23457	132	40	teaching	teaching	NOUN
fbem-23457	132	41	methods	method	NOUN
fbem-23457	132	42	"	"	PUNCT
fbem-23457	132	43	and	and	CCONJ
fbem-23457	132	44	"	"	PUNCT
fbem-23457	132	45	student	student	NOUN
fbem-23457	132	46	evaluation	evaluation	NOUN
fbem-23457	132	47	and	and	CCONJ
fbem-23457	132	48	feedback	feedback	NOUN
fbem-23457	132	49	"	"	PUNCT
fbem-23457	132	50	,	,	PUNCT
fbem-23457	132	51	are	be	AUX
fbem-23457	132	52	taken	take	VERB
fbem-23457	132	53	as	as	ADP
fbem-23457	132	54	the	the	DET
fbem-23457	132	55	main	main	ADJ
fbem-23457	132	56	investigation	investigation	NOUN
fbem-23457	132	57	dimensions	dimension	NOUN
fbem-23457	132	58	,	,	PUNCT
fbem-23457	132	59	and	and	CCONJ
fbem-23457	132	60	the	the	DET
fbem-23457	132	61	four	four	NUM
fbem-23457	132	62	dimensions	dimension	NOUN
fbem-23457	132	63	are	be	AUX
fbem-23457	132	64	effectively	effectively	ADV
fbem-23457	132	65	linked	link	VERB
fbem-23457	132	66	.	.	PUNCT
fbem-23457	133	1	to	to	PART
fbem-23457	133	2	form	form	VERB
fbem-23457	133	3	a	a	DET
fbem-23457	133	4	more	more	ADV
fbem-23457	133	5	complete	complete	ADJ
fbem-23457	133	6	teacher	teacher	NOUN
fbem-23457	133	7	evaluation	evaluation	NOUN
fbem-23457	133	8	system	system	NOUN
fbem-23457	133	9	;	;	PUNCT
fbem-23457	133	10	on	on	ADP
fbem-23457	133	11	the	the	DET
fbem-23457	133	12	other	other	ADJ
fbem-23457	133	13	hand	hand	NOUN
fbem-23457	133	14	,	,	PUNCT
fbem-23457	133	15	after	after	ADP
fbem-23457	133	16	the	the	DET
fbem-23457	133	17	establishment	establishment	NOUN
fbem-23457	133	18	of	of	ADP
fbem-23457	133	19	the	the	DET
fbem-23457	133	20	evaluation	evaluation	NOUN
fbem-23457	133	21	system	system	NOUN
fbem-23457	133	22	,	,	PUNCT
fbem-23457	133	23	schools	school	NOUN
fbem-23457	133	24	should	should	AUX
fbem-23457	133	25	accurately	accurately	ADV
fbem-23457	133	26	refine	refine	VERB
fbem-23457	133	27	and	and	CCONJ
fbem-23457	133	28	quantify	quantify	VERB
fbem-23457	133	29	the	the	DET
fbem-23457	133	30	performance	performance	NOUN
fbem-23457	133	31	appraisal	appraisal	NOUN
fbem-23457	133	32	standards	standard	NOUN
fbem-23457	133	33	according	accord	VERB
fbem-23457	133	34	to	to	ADP
fbem-23457	133	35	the	the	DET
fbem-23457	133	36	stage	stage	NOUN
fbem-23457	133	37	of	of	ADP
fbem-23457	133	38	accounting	accounting	NOUN
fbem-23457	133	39	teaching	teaching	NOUN
fbem-23457	133	40	,	,	PUNCT
fbem-23457	133	41	students	student	NOUN
fbem-23457	133	42	'	'	PART
fbem-23457	133	43	acceptance	acceptance	NOUN
fbem-23457	133	44	ability	ability	NOUN
fbem-23457	133	45	,	,	PUNCT
fbem-23457	133	46	teachers	teacher	NOUN
fbem-23457	133	47	'	'	PART
fbem-23457	133	48	teaching	teaching	NOUN
fbem-23457	133	49	ability	ability	NOUN
fbem-23457	133	50	and	and	CCONJ
fbem-23457	133	51	other	other	ADJ
fbem-23457	133	52	aspects	aspect	NOUN
fbem-23457	133	53	,	,	PUNCT
fbem-23457	133	54	and	and	CCONJ
fbem-23457	133	55	objectively	objectively	ADV
fbem-23457	133	56	,	,	PUNCT
fbem-23457	133	57	accurately	accurately	ADV
fbem-23457	133	58	and	and	CCONJ
fbem-23457	133	59	comprehensively	comprehensively	ADV
fbem-23457	133	60	implement	implement	VERB
fbem-23457	133	61	rewards	reward	NOUN
fbem-23457	133	62	and	and	CCONJ
fbem-23457	133	63	punishments	punishment	NOUN
fbem-23457	133	64	for	for	ADP
fbem-23457	133	65	teachers	teacher	NOUN
fbem-23457	133	66	,	,	PUNCT
fbem-23457	133	67	which	which	PRON
fbem-23457	133	68	is	be	AUX
fbem-23457	133	69	of	of	ADP
fbem-23457	133	70	great	great	ADJ
fbem-23457	133	71	significance	significance	NOUN
fbem-23457	133	72	to	to	ADP
fbem-23457	133	73	improving	improve	VERB
fbem-23457	133	74	teachers	teacher	NOUN
fbem-23457	133	75	'	'	PART
fbem-23457	133	76	work	work	NOUN
fbem-23457	133	77	enthusiasm	enthusiasm	NOUN
fbem-23457	133	78	and	and	CCONJ
fbem-23457	133	79	promoting	promote	VERB
fbem-23457	133	80	the	the	DET
fbem-23457	133	81	overall	overall	ADJ
fbem-23457	133	82	teaching	teaching	NOUN
fbem-23457	133	83	quality	quality	NOUN
fbem-23457	133	84	of	of	ADP
fbem-23457	133	85	colleges	college	NOUN
fbem-23457	133	86	and	and	CCONJ
fbem-23457	133	87	universities	university	NOUN
fbem-23457	133	88	.	.	PUNCT
fbem-23457	134	1	6	6	X
fbem-23457	134	2	.	.	X
fbem-23457	134	3	conclusion	conclusion	NOUN
fbem-23457	134	4	in	in	ADP
fbem-23457	134	5	order	order	NOUN
fbem-23457	134	6	to	to	PART
fbem-23457	134	7	cultivate	cultivate	VERB
fbem-23457	134	8	all	all	DET
fbem-23457	134	9	-	-	PUNCT
fbem-23457	134	10	round	round	ADJ
fbem-23457	134	11	accounting	accounting	NOUN
fbem-23457	134	12	professionals	professional	NOUN
fbem-23457	134	13	,	,	PUNCT
fbem-23457	134	14	it	it	PRON
fbem-23457	134	15	is	be	AUX
fbem-23457	134	16	necessary	necessary	ADJ
fbem-23457	134	17	to	to	PART
fbem-23457	134	18	find	find	VERB
fbem-23457	134	19	the	the	DET
fbem-23457	134	20	confluence	confluence	NOUN
fbem-23457	134	21	of	of	ADP
fbem-23457	134	22	accounting	account	VERB
fbem-23457	134	23	professional	professional	ADJ
fbem-23457	134	24	courses	course	NOUN
fbem-23457	134	25	and	and	CCONJ
fbem-23457	134	26	ideological	ideological	ADJ
fbem-23457	134	27	and	and	CCONJ
fbem-23457	134	28	political	political	ADJ
fbem-23457	134	29	education	education	NOUN
fbem-23457	134	30	,	,	PUNCT
fbem-23457	134	31	deeply	deeply	ADV
fbem-23457	134	32	understand	understand	VERB
fbem-23457	134	33	the	the	DET
fbem-23457	134	34	content	content	NOUN
fbem-23457	134	35	and	and	CCONJ
fbem-23457	134	36	essence	essence	NOUN
fbem-23457	134	37	of	of	ADP
fbem-23457	134	38	accounting	account	VERB
fbem-23457	134	39	professional	professional	ADJ
fbem-23457	134	40	values	value	NOUN
fbem-23457	134	41	into	into	ADP
fbem-23457	134	42	accounting	account	VERB
fbem-23457	134	43	professional	professional	ADJ
fbem-23457	134	44	courses	course	NOUN
fbem-23457	134	45	,	,	PUNCT
fbem-23457	134	46	and	and	CCONJ
fbem-23457	134	47	use	use	VERB
fbem-23457	134	48	the	the	DET
fbem-23457	134	49	advantages	advantage	NOUN
fbem-23457	134	50	of	of	ADP
fbem-23457	134	51	accounting	account	VERB
fbem-23457	134	52	professional	professional	ADJ
fbem-23457	134	53	courses	course	NOUN
fbem-23457	134	54	to	to	PART
fbem-23457	134	55	exert	exert	VERB
fbem-23457	134	56	its	its	PRON
fbem-23457	134	57	educational	educational	ADJ
fbem-23457	134	58	function	function	NOUN
fbem-23457	134	59	.	.	PUNCT
fbem-23457	135	1	accounting	account	VERB
fbem-23457	135	2	professional	professional	ADJ
fbem-23457	135	3	values	value	NOUN
fbem-23457	135	4	are	be	AUX
fbem-23457	135	5	an	an	DET
fbem-23457	135	6	important	important	ADJ
fbem-23457	135	7	part	part	NOUN
fbem-23457	135	8	of	of	ADP
fbem-23457	135	9	accounting	account	VERB
fbem-23457	135	10	ideological	ideological	ADJ
fbem-23457	135	11	and	and	CCONJ
fbem-23457	135	12	political	political	ADJ
fbem-23457	135	13	education	education	NOUN
fbem-23457	135	14	.	.	PUNCT
fbem-23457	136	1	in	in	ADP
fbem-23457	136	2	order	order	NOUN
fbem-23457	136	3	to	to	PART
fbem-23457	136	4	integrate	integrate	VERB
fbem-23457	136	5	them	they	PRON
fbem-23457	136	6	into	into	ADP
fbem-23457	136	7	accounting	account	VERB
fbem-23457	136	8	professional	professional	ADJ
fbem-23457	136	9	courses	course	NOUN
fbem-23457	136	10	effectively	effectively	ADV
fbem-23457	136	11	,	,	PUNCT
fbem-23457	136	12	this	this	DET
fbem-23457	136	13	paper	paper	NOUN
fbem-23457	136	14	puts	put	VERB
fbem-23457	136	15	forward	forward	ADP
fbem-23457	136	16	a	a	DET
fbem-23457	136	17	"	"	PUNCT
fbem-23457	136	18	four	four	NUM
fbem-23457	136	19	-	-	PUNCT
fbem-23457	136	20	in	in	ADP
fbem-23457	136	21	-	-	PUNCT
fbem-23457	136	22	one	one	NUM
fbem-23457	136	23	"	"	PUNCT
fbem-23457	136	24	realization	realization	NOUN
fbem-23457	136	25	path	path	NOUN
fbem-23457	136	26	that	that	PRON
fbem-23457	136	27	embodies	embody	VERB
fbem-23457	136	28	comprehensive	comprehensive	ADJ
fbem-23457	136	29	ability	ability	NOUN
fbem-23457	136	30	goal	goal	NOUN
fbem-23457	136	31	,	,	PUNCT
fbem-23457	136	32	knowledge	knowledge	NOUN
fbem-23457	136	33	goal	goal	NOUN
fbem-23457	136	34	,	,	PUNCT
fbem-23457	136	35	practice	practice	VERB
fbem-23457	136	36	goal	goal	NOUN
fbem-23457	136	37	and	and	CCONJ
fbem-23457	136	38	value	value	NOUN
fbem-23457	136	39	goal	goal	NOUN
fbem-23457	136	40	,	,	PUNCT
fbem-23457	136	41	starting	start	VERB
fbem-23457	136	42	from	from	ADP
fbem-23457	136	43	the	the	DET
fbem-23457	136	44	four	four	NUM
fbem-23457	136	45	points	point	NOUN
fbem-23457	136	46	of	of	ADP
fbem-23457	136	47	"	"	PUNCT
fbem-23457	136	48	preaching	preach	VERB
fbem-23457	136	49	,	,	PUNCT
fbem-23457	136	50	teaching	teaching	NOUN
fbem-23457	136	51	,	,	PUNCT
fbem-23457	136	52	perplexing	perplexing	ADJ
fbem-23457	136	53	and	and	CCONJ
fbem-23457	136	54	educating	educate	VERB
fbem-23457	136	55	"	"	PUNCT
fbem-23457	136	56	.	.	PUNCT
fbem-23457	137	1	at	at	ADP
fbem-23457	137	2	the	the	DET
fbem-23457	137	3	same	same	ADJ
fbem-23457	137	4	time	time	NOUN
fbem-23457	137	5	,	,	PUNCT
fbem-23457	137	6	it	it	PRON
fbem-23457	137	7	is	be	AUX
fbem-23457	137	8	proposed	propose	VERB
fbem-23457	137	9	to	to	PART
fbem-23457	137	10	strengthen	strengthen	VERB
fbem-23457	137	11	the	the	DET
fbem-23457	137	12	management	management	NOUN
fbem-23457	137	13	system	system	NOUN
fbem-23457	137	14	mechanism	mechanism	NOUN
fbem-23457	137	15	of	of	ADP
fbem-23457	137	16	colleges	college	NOUN
fbem-23457	137	17	and	and	CCONJ
fbem-23457	137	18	universities	university	NOUN
fbem-23457	137	19	,	,	PUNCT
fbem-23457	137	20	improve	improve	VERB
fbem-23457	137	21	the	the	DET
fbem-23457	137	22	development	development	NOUN
fbem-23457	137	23	of	of	ADP
fbem-23457	137	24	teacher	teacher	NOUN
fbem-23457	137	25	training	training	NOUN
fbem-23457	137	26	,	,	PUNCT
fbem-23457	137	27	establish	establish	VERB
fbem-23457	137	28	teaching	teaching	NOUN
fbem-23457	137	29	supervision	supervision	NOUN
fbem-23457	137	30	feedback	feedback	NOUN
fbem-23457	137	31	,	,	PUNCT
fbem-23457	137	32	and	and	CCONJ
fbem-23457	137	33	construct	construct	VERB
fbem-23457	137	34	teacher	teacher	NOUN
fbem-23457	137	35	performance	performance	NOUN
fbem-23457	137	36	evaluation	evaluation	NOUN
fbem-23457	137	37	mechanism	mechanism	NOUN
fbem-23457	137	38	.	.	PUNCT
fbem-23457	138	1	through	through	ADP
fbem-23457	138	2	the	the	DET
fbem-23457	138	3	implementation	implementation	NOUN
fbem-23457	138	4	of	of	ADP
fbem-23457	138	5	these	these	DET
fbem-23457	138	6	paths	path	NOUN
fbem-23457	138	7	and	and	CCONJ
fbem-23457	138	8	the	the	DET
fbem-23457	138	9	guarantee	guarantee	NOUN
fbem-23457	138	10	of	of	ADP
fbem-23457	138	11	the	the	DET
fbem-23457	138	12	mechanism	mechanism	NOUN
fbem-23457	138	13	,	,	PUNCT
fbem-23457	138	14	the	the	DET
fbem-23457	138	15	accounting	account	VERB
fbem-23457	138	16	professional	professional	ADJ
fbem-23457	138	17	curriculum	curriculum	NOUN
fbem-23457	138	18	and	and	CCONJ
fbem-23457	138	19	accounting	account	VERB
fbem-23457	138	20	professional	professional	ADJ
fbem-23457	138	21	values	value	NOUN
fbem-23457	138	22	are	be	AUX
fbem-23457	138	23	organically	organically	ADV
fbem-23457	138	24	integrated	integrate	VERB
fbem-23457	138	25	,	,	PUNCT
fbem-23457	138	26	and	and	CCONJ
fbem-23457	138	27	the	the	DET
fbem-23457	138	28	accounting	accounting	NOUN
fbem-23457	138	29	talents	talent	NOUN
fbem-23457	138	30	with	with	ADP
fbem-23457	138	31	ideals	ideal	NOUN
fbem-23457	138	32	,	,	PUNCT
fbem-23457	138	33	ethics	ethic	NOUN
fbem-23457	138	34	,	,	PUNCT
fbem-23457	138	35	culture	culture	NOUN
fbem-23457	138	36	and	and	CCONJ
fbem-23457	138	37	discipline	discipline	NOUN
fbem-23457	138	38	are	be	AUX
fbem-23457	138	39	cultivated	cultivate	VERB
fbem-23457	138	40	to	to	PART
fbem-23457	138	41	serve	serve	VERB
fbem-23457	138	42	the	the	DET
fbem-23457	138	43	socialist	socialist	ADJ
fbem-23457	138	44	economic	economic	ADJ
fbem-23457	138	45	construction	construction	NOUN
fbem-23457	138	46	in	in	ADP
fbem-23457	138	47	the	the	DET
fbem-23457	138	48	new	new	ADJ
fbem-23457	138	49	era	era	NOUN
fbem-23457	138	50	.	.	PUNCT
fbem-23457	139	1	acknowledgements	acknowledgement	NOUN
fbem-23457	139	2	foundation	foundation	PROPN
fbem-23457	139	3	:	:	PUNCT
fbem-23457	139	4	“	"	PUNCT
fbem-23457	139	5	research	research	NOUN
fbem-23457	139	6	on	on	ADP
fbem-23457	139	7	construction	construction	NOUN
fbem-23457	139	8	of	of	ADP
fbem-23457	139	9	guidance	guidance	NOUN
fbem-23457	139	10	community	community	NOUN
fbem-23457	139	11	of	of	ADP
fbem-23457	139	12	graduate	graduate	ADJ
fbem-23457	139	13	students	student	NOUN
fbem-23457	139	14	with	with	ADP
fbem-23457	139	15	industry	industry	NOUN
fbem-23457	139	16	characteristics	characteristic	NOUN
fbem-23457	139	17	under	under	ADP
fbem-23457	139	18	the	the	DET
fbem-23457	139	19	new	new	ADJ
fbem-23457	139	20	business	business	NOUN
fbem-23457	139	21	background	background	NOUN
fbem-23457	139	22	”	"	PUNCT
fbem-23457	139	23	,	,	PUNCT
fbem-23457	139	24	2022	2022	NUM
fbem-23457	139	25	graduate	graduate	NOUN
fbem-23457	139	26	education	education	NOUN
fbem-23457	139	27	reform	reform	NOUN
fbem-23457	139	28	and	and	CCONJ
fbem-23457	139	29	research	research	NOUN
fbem-23457	139	30	project	project	NOUN
fbem-23457	139	31	in	in	ADP
fbem-23457	139	32	southwest	southwest	ADJ
fbem-23457	139	33	petroleum	petroleum	NOUN
fbem-23457	139	34	university	university	NOUN
fbem-23457	139	35	,	,	PUNCT
fbem-23457	139	36	(	(	PUNCT
fbem-23457	139	37	2022jg066	2022jg066	NUM
fbem-23457	139	38	)	)	PUNCT
fbem-23457	139	39	;	;	PUNCT
fbem-23457	139	40	curriculum	curriculum	VERB
fbem-23457	139	41	ideological	ideological	ADJ
fbem-23457	139	42	and	and	CCONJ
fbem-23457	139	43	political	political	ADJ
fbem-23457	139	44	demonstration	demonstration	NOUN
fbem-23457	139	45	teaching	teaching	NOUN
fbem-23457	139	46	team	team	NOUN
fbem-23457	139	47	"	"	PUNCT
fbem-23457	139	48	accounting	account	VERB
fbem-23457	139	49	core	core	NOUN
fbem-23457	139	50	curriculum	curriculum	NOUN
fbem-23457	139	51	group	group	NOUN
fbem-23457	139	52	teaching	teaching	NOUN
fbem-23457	139	53	team	team	NOUN
fbem-23457	139	54	"	"	PUNCT
fbem-23457	139	55	in	in	ADP
fbem-23457	139	56	2022	2022	NUM
fbem-23457	139	57	;	;	PUNCT
fbem-23457	139	58	"	"	PUNCT
fbem-23457	139	59	research	research	NOUN
fbem-23457	139	60	on	on	ADP
fbem-23457	139	61	regional	regional	ADJ
fbem-23457	139	62	integration	integration	NOUN
fbem-23457	139	63	development	development	NOUN
fbem-23457	139	64	path	path	NOUN
fbem-23457	139	65	and	and	CCONJ
fbem-23457	139	66	system	system	NOUN
fbem-23457	139	67	innovation	innovation	NOUN
fbem-23457	139	68	of	of	ADP
fbem-23457	139	69	higher	high	ADJ
fbem-23457	139	70	education	education	NOUN
fbem-23457	139	71	"	"	PUNCT
fbem-23457	139	72	,	,	PUNCT
fbem-23457	139	73	sichuan	sichuan	PROPN
fbem-23457	139	74	education	education	PROPN
fbem-23457	139	75	development	development	PROPN
fbem-23457	139	76	research	research	PROPN
fbem-23457	139	77	center	center	PROPN
fbem-23457	139	78	of	of	ADP
fbem-23457	139	79	sichuan	sichuan	PROPN
fbem-23457	139	80	provence	provence	NOUN
fbem-23457	139	81	in	in	ADP
fbem-23457	139	82	2020	2020	NUM
fbem-23457	139	83	,	,	PUNCT
fbem-23457	139	84	(	(	PUNCT
fbem-23457	139	85	cjf20018	cjf20018	NOUN
fbem-23457	139	86	)	)	PUNCT
fbem-23457	139	87	.	.	PUNCT
fbem-23457	140	1	references	reference	NOUN
fbem-23457	140	2	[	[	X
fbem-23457	140	3	1	1	X
fbem-23457	140	4	]	]	PUNCT
fbem-23457	140	5	wang	wang	PROPN
fbem-23457	140	6	shufeng	shufeng	PROPN
fbem-23457	140	7	,	,	PUNCT
fbem-23457	140	8	ding	ding	PROPN
fbem-23457	140	9	yang	yang	PROPN
fbem-23457	140	10	.	.	PUNCT
fbem-23457	141	1	study	study	NOUN
fbem-23457	141	2	on	on	ADP
fbem-23457	141	3	the	the	DET
fbem-23457	141	4	professional	professional	ADJ
fbem-23457	141	5	value	value	NOUN
fbem-23457	141	6	of	of	ADP
fbem-23457	141	7	enterprise	enterprise	NOUN
fbem-23457	141	8	accounting	accounting	NOUN
fbem-23457	141	9	based	base	VERB
fbem-23457	141	10	on	on	ADP
fbem-23457	141	11	tax	tax	NOUN
fbem-23457	141	12	risk	risk	NOUN
fbem-23457	141	13	control	control	NOUN
fbem-23457	142	1	[	[	X
fbem-23457	142	2	j	j	X
fbem-23457	142	3	]	]	X
fbem-23457	142	4	.	.	PUNCT
fbem-23457	143	1	journal	journal	PROPN
fbem-23457	143	2	of	of	ADP
fbem-23457	143	3	heilongjiang	heilongjiang	PROPN
fbem-23457	143	4	bayi	bayi	PROPN
fbem-23457	143	5	agricultural	agricultural	PROPN
fbem-23457	143	6	university	university	NOUN
fbem-23457	143	7	,	,	PUNCT
fbem-23457	143	8	20	20	NUM
fbem-23457	143	9	,	,	PUNCT
fbem-23457	143	10	32(05):101	32(05):101	NUM
fbem-23457	143	11	-	-	SYM
fbem-23457	143	12	107	107	NUM
fbem-23457	143	13	.	.	PUNCT
fbem-23457	144	1	[	[	X
fbem-23457	144	2	2	2	NUM
fbem-23457	144	3	]	]	X
fbem-23457	144	4	li	li	PROPN
fbem-23457	144	5	na	na	PROPN
fbem-23457	144	6	,	,	PUNCT
fbem-23457	144	7	fu	fu	PROPN
fbem-23457	144	8	peng	peng	PROPN
fbem-23457	144	9	.	.	PUNCT
fbem-23457	145	1	value	value	PROPN
fbem-23457	145	2	implication	implication	NOUN
fbem-23457	145	3	,	,	PUNCT
fbem-23457	145	4	endogenous	endogenous	ADJ
fbem-23457	145	5	logic	logic	NOUN
fbem-23457	145	6	and	and	CCONJ
fbem-23457	145	7	optimization	optimization	NOUN
fbem-23457	145	8	path	path	NOUN
fbem-23457	145	9	of	of	ADP
fbem-23457	145	10	ideology	ideology	NOUN
fbem-23457	145	11	and	and	CCONJ
fbem-23457	145	12	politics	politic	NOUN
fbem-23457	145	13	in	in	ADP
fbem-23457	145	14	journalism	journalism	NOUN
fbem-23457	145	15	and	and	CCONJ
fbem-23457	145	16	communication	communication	NOUN
fbem-23457	145	17	courses	course	NOUN
fbem-23457	145	18	in	in	ADP
fbem-23457	145	19	colleges	college	NOUN
fbem-23457	145	20	and	and	CCONJ
fbem-23457	145	21	universities	university	NOUN
fbem-23457	146	1	[	[	X
fbem-23457	146	2	j	j	X
fbem-23457	146	3	]	]	X
fbem-23457	146	4	.	.	PUNCT
fbem-23457	147	1	educational	educational	ADJ
fbem-23457	147	2	media	medium	NOUN
fbem-23457	147	3	research	research	NOUN
fbem-23457	147	4	,	,	PUNCT
fbem-23457	147	5	2023	2023	NUM
fbem-23457	147	6	,	,	PUNCT
fbem-23457	147	7	(	(	PUNCT
fbem-23457	147	8	01):53	01):53	NOUN
fbem-23457	147	9	-	-	SYM
fbem-23457	147	10	56	56	NUM
fbem-23457	147	11	.	.	PUNCT
fbem-23457	148	1	[	[	X
fbem-23457	148	2	3	3	X
fbem-23457	148	3	]	]	X
fbem-23457	148	4	gu	gu	NOUN
fbem-23457	148	5	xuqiu	xuqiu	PROPN
fbem-23457	148	6	.	.	PUNCT
fbem-23457	149	1	research	research	NOUN
fbem-23457	149	2	on	on	ADP
fbem-23457	149	3	ideological	ideological	ADJ
fbem-23457	149	4	and	and	CCONJ
fbem-23457	149	5	political	political	ADJ
fbem-23457	149	6	teaching	teaching	NOUN
fbem-23457	149	7	reform	reform	NOUN
fbem-23457	149	8	of	of	ADP
fbem-23457	149	9	higher	high	ADJ
fbem-23457	149	10	vocational	vocational	ADJ
fbem-23457	149	11	accounting	accounting	NOUN
fbem-23457	149	12	course	course	NOUN
fbem-23457	149	13	-taking	-take	VERB
fbem-23457	149	14	inventory	inventory	NOUN
fbem-23457	149	15	of	of	ADP
fbem-23457	149	16	primary	primary	ADJ
fbem-23457	149	17	accounting	accounting	NOUN
fbem-23457	149	18	practice	practice	NOUN
fbem-23457	149	19	as	as	ADP
fbem-23457	149	20	an	an	DET
fbem-23457	149	21	example	example	NOUN
fbem-23457	150	1	[	[	X
fbem-23457	150	2	j	j	X
fbem-23457	150	3	]	]	X
fbem-23457	150	4	.	.	PUNCT
fbem-23457	151	1	journal	journal	PROPN
fbem-23457	151	2	of	of	ADP
fbem-23457	151	3	liaoning	liaoning	PROPN
fbem-23457	151	4	normal	normal	ADJ
fbem-23457	151	5	college	college	NOUN
fbem-23457	151	6	(	(	PUNCT
fbem-23457	151	7	social	social	ADJ
fbem-23457	151	8	science	science	NOUN
fbem-23457	151	9	edition	edition	NOUN
fbem-23457	151	10	)	)	PUNCT
fbem-23457	151	11	,	,	PUNCT
fbem-23457	151	12	2022(03):54	2022(03):54	NUM
fbem-23457	151	13	-	-	X
fbem-23457	151	14	56	56	NUM
fbem-23457	151	15	.	.	PUNCT
fbem-23457	152	1	[	[	X
fbem-23457	152	2	4	4	X
fbem-23457	152	3	]	]	PUNCT
fbem-23457	152	4	ning	ning	NOUN
fbem-23457	152	5	jinghua	jinghua	PROPN
fbem-23457	152	6	,	,	PUNCT
fbem-23457	152	7	yu	yu	PROPN
fbem-23457	152	8	song	song	PROPN
fbem-23457	152	9	.	.	PUNCT
fbem-23457	153	1	practice	practice	NOUN
fbem-23457	153	2	research	research	NOUN
fbem-23457	153	3	on	on	ADP
fbem-23457	153	4	ideological	ideological	ADJ
fbem-23457	153	5	and	and	CCONJ
fbem-23457	153	6	political	political	ADJ
fbem-23457	153	7	construction	construction	NOUN
fbem-23457	153	8	of	of	ADP
fbem-23457	153	9	big	big	ADJ
fbem-23457	153	10	data	datum	NOUN
fbem-23457	153	11	and	and	CCONJ
fbem-23457	153	12	accounting	accounting	NOUN
fbem-23457	153	13	courses	course	NOUN
fbem-23457	153	14	in	in	ADP
fbem-23457	153	15	higher	high	ADJ
fbem-23457	153	16	vocational	vocational	ADJ
fbem-23457	153	17	colleges	college	NOUN
fbem-23457	154	1	[	[	X
fbem-23457	154	2	j	j	X
fbem-23457	154	3	]	]	X
fbem-23457	154	4	.	.	PUNCT
fbem-23457	155	1	china	china	PROPN
fbem-23457	155	2	modern	modern	ADJ
fbem-23457	155	3	educational	educational	ADJ
fbem-23457	155	4	equipment	equipment	NOUN
fbem-23457	155	5	,	,	PUNCT
fbem-23457	155	6	2022	2022	NUM
fbem-23457	155	7	,	,	PUNCT
fbem-23457	155	8	(	(	PUNCT
fbem-23457	155	9	21):175	21):175	NUM
fbem-23457	155	10	-	-	SYM
fbem-23457	155	11	177	177	NUM
fbem-23457	155	12	.	.	PUNCT
fbem-23457	156	1	[	[	X
fbem-23457	156	2	5	5	X
fbem-23457	156	3	]	]	X
fbem-23457	156	4	liu	liu	PROPN
fbem-23457	156	5	xun	xun	PROPN
fbem-23457	156	6	,	,	PUNCT
fbem-23457	156	7	he	he	PRON
fbem-23457	156	8	mengqi	mengqi	VERB
fbem-23457	156	9	,	,	PUNCT
fbem-23457	156	10	zhang	zhang	PROPN
fbem-23457	156	11	qing	qing	PROPN
fbem-23457	156	12	.	.	PUNCT
fbem-23457	157	1	research	research	NOUN
fbem-23457	157	2	on	on	ADP
fbem-23457	157	3	the	the	DET
fbem-23457	157	4	path	path	NOUN
fbem-23457	157	5	of	of	ADP
fbem-23457	157	6	embedding	embed	VERB
fbem-23457	157	7	ideology	ideology	NOUN
fbem-23457	157	8	and	and	CCONJ
fbem-23457	157	9	politics	politic	NOUN
fbem-23457	157	10	into	into	ADP
fbem-23457	157	11	accounting	account	VERB
fbem-23457	157	12	major	major	ADJ
fbem-23457	157	13	88	88	NUM
fbem-23457	157	14	curriculum	curriculum	NOUN
fbem-23457	157	15	in	in	ADP
fbem-23457	157	16	colleges	college	NOUN
fbem-23457	157	17	and	and	CCONJ
fbem-23457	157	18	universities	university	NOUN
fbem-23457	158	1	[	[	X
fbem-23457	158	2	j	j	X
fbem-23457	158	3	]	]	X
fbem-23457	158	4	.	.	PUNCT
fbem-23457	159	1	school	school	NOUN
fbem-23457	159	2	party	party	NOUN
fbem-23457	159	3	building	building	NOUN
fbem-23457	159	4	and	and	CCONJ
fbem-23457	159	5	ideological	ideological	ADJ
fbem-23457	159	6	education	education	NOUN
fbem-23457	159	7	,	,	PUNCT
fbem-23457	159	8	2023	2023	NUM
fbem-23457	159	9	,	,	PUNCT
fbem-23457	159	10	no.691(04):55	no.691(04):55	NOUN
fbem-23457	159	11	-	-	PUNCT
fbem-23457	159	12	57	57	NUM
fbem-23457	159	13	.	.	PUNCT
fbem-23457	160	1	[	[	X
fbem-23457	160	2	6	6	NUM
fbem-23457	160	3	]	]	X
fbem-23457	160	4	tian	tian	PROPN
fbem-23457	160	5	qi	qi	PROPN
fbem-23457	160	6	.	.	PUNCT
fbem-23457	160	7	exploration	exploration	NOUN
fbem-23457	160	8	on	on	ADP
fbem-23457	160	9	teaching	teach	VERB
fbem-23457	160	10	reform	reform	NOUN
fbem-23457	160	11	of	of	ADP
fbem-23457	160	12	intermediate	intermediate	ADJ
fbem-23457	160	13	financial	financial	ADJ
fbem-23457	160	14	accounting	accounting	NOUN
fbem-23457	160	15	course	course	NOUN
fbem-23457	160	16	from	from	ADP
fbem-23457	160	17	the	the	DET
fbem-23457	160	18	perspective	perspective	NOUN
fbem-23457	160	19	of	of	ADP
fbem-23457	160	20	curriculum	curriculum	NOUN
fbem-23457	160	21	ideology	ideology	NOUN
fbem-23457	160	22	and	and	CCONJ
fbem-23457	160	23	politics	politic	NOUN
fbem-23457	161	1	[	[	X
fbem-23457	161	2	j	j	X
fbem-23457	161	3	]	]	X
fbem-23457	161	4	.	.	PUNCT
fbem-23457	162	1	modern	modern	ADJ
fbem-23457	162	2	vocational	vocational	ADJ
fbem-23457	162	3	education	education	NOUN
fbem-23457	162	4	,	,	PUNCT
fbem-23457	162	5	2022	2022	NUM
fbem-23457	162	6	,	,	PUNCT
fbem-23457	162	7	(	(	PUNCT
fbem-23457	162	8	25):43	25):43	NUM
fbem-23457	162	9	-	-	SYM
fbem-23457	162	10	45	45	NUM
fbem-23457	162	11	.	.	PUNCT
fbem-23457	163	1	[	[	X
fbem-23457	163	2	7	7	NUM
fbem-23457	163	3	]	]	X
fbem-23457	163	4	ministry	ministry	PROPN
fbem-23457	163	5	of	of	ADP
fbem-23457	163	6	education	education	NOUN
fbem-23457	163	7	of	of	ADP
fbem-23457	163	8	the	the	DET
fbem-23457	163	9	people	people	NOUN
fbem-23457	163	10	's	's	PART
fbem-23457	163	11	republic	republic	NOUN
fbem-23457	163	12	of	of	ADP
fbem-23457	163	13	china	china	PROPN
fbem-23457	163	14	.	.	PUNCT
fbem-23457	164	1	notice	notice	NOUN
fbem-23457	164	2	of	of	ADP
fbem-23457	164	3	the	the	DET
fbem-23457	164	4	ministry	ministry	PROPN
fbem-23457	164	5	of	of	ADP
fbem-23457	164	6	education	education	NOUN
fbem-23457	164	7	on	on	ADP
fbem-23457	164	8	issuing	issue	VERB
fbem-23457	164	9	the	the	DET
fbem-23457	164	10	guiding	guide	VERB
fbem-23457	164	11	outline	outline	NOUN
fbem-23457	164	12	of	of	ADP
fbem-23457	164	13	ideological	ideological	ADJ
fbem-23457	164	14	and	and	CCONJ
fbem-23457	164	15	political	political	ADJ
fbem-23457	164	16	construction	construction	NOUN
fbem-23457	164	17	of	of	ADP
fbem-23457	164	18	curriculum	curriculum	NOUN
fbem-23457	164	19	in	in	ADP
fbem-23457	164	20	colleges	college	NOUN
fbem-23457	164	21	and	and	CCONJ
fbem-23457	164	22	universities	university	NOUN
fbem-23457	164	23	[	[	X
fbem-23457	164	24	eb	eb	PROPN
fbem-23457	164	25	/	/	SYM
fbem-23457	164	26	ol	ol	PROPN
fbem-23457	164	27	]	]	PUNCT
fbem-23457	164	28	.	.	PUNCT
fbem-23457	165	1	(	(	PUNCT
fbem-23457	165	2	2020	2020	NUM
fbem-23457	165	3	-	-	SYM
fbem-23457	165	4	06	06	NUM
fbem-23457	165	5	-	-	PUNCT
fbem-23457	165	6	01	01	NUM
fbem-23457	165	7	)	)	PUNCT
fbem-23457	166	1	[	[	X
fbem-23457	166	2	8	8	NUM
fbem-23457	166	3	]	]	X
fbem-23457	166	4	lei	lei	X
fbem-23457	166	5	zhonghao	zhonghao	PROPN
fbem-23457	166	6	.	.	PUNCT
fbem-23457	167	1	study	study	NOUN
fbem-23457	167	2	on	on	ADP
fbem-23457	167	3	ideological	ideological	ADJ
fbem-23457	167	4	and	and	CCONJ
fbem-23457	167	5	political	political	ADJ
fbem-23457	167	6	practice	practice	NOUN
fbem-23457	167	7	of	of	ADP
fbem-23457	167	8	accounting	accounting	NOUN
fbem-23457	167	9	curriculum	curriculum	NOUN
fbem-23457	167	10	in	in	ADP
fbem-23457	167	11	higher	high	ADJ
fbem-23457	167	12	vocational	vocational	ADJ
fbem-23457	167	13	colleges	college	NOUN
fbem-23457	167	14	from	from	ADP
fbem-23457	167	15	the	the	DET
fbem-23457	167	16	perspective	perspective	NOUN
fbem-23457	167	17	of	of	ADP
fbem-23457	167	18	"	"	PUNCT
fbem-23457	167	19	big	big	ADJ
fbem-23457	167	20	ideological	ideological	ADJ
fbem-23457	167	21	and	and	CCONJ
fbem-23457	167	22	political	political	ADJ
fbem-23457	167	23	thinking	thinking	NOUN
fbem-23457	167	24	"	"	PUNCT
fbem-23457	168	1	[	[	X
fbem-23457	168	2	j	j	X
fbem-23457	168	3	]	]	X
fbem-23457	168	4	.	.	PUNCT
fbem-23457	169	1	journal	journal	PROPN
fbem-23457	169	2	of	of	ADP
fbem-23457	169	3	ningbo	ningbo	PROPN
fbem-23457	169	4	institute	institute	PROPN
fbem-23457	169	5	of	of	ADP
fbem-23457	169	6	education	education	PROPN
fbem-23457	169	7	,	,	PUNCT
fbem-23457	169	8	2019	2019	NUM
fbem-23457	169	9	,	,	PUNCT
fbem-23457	169	10	22(06):15	22(06):15	NUM
fbem-23457	169	11	-	-	SYM
fbem-23457	169	12	19	19	NUM
fbem-23457	169	13	.	.	PUNCT
fbem-23457	170	1	[	[	X
fbem-23457	170	2	9	9	NUM
fbem-23457	170	3	]	]	X
fbem-23457	170	4	zhou	zhou	PROPN
fbem-23457	170	5	lifang	lifang	PROPN
fbem-23457	170	6	,	,	PUNCT
fbem-23457	170	7	shen	shen	PROPN
fbem-23457	170	8	quan	quan	PROPN
fbem-23457	170	9	.	.	PUNCT
fbem-23457	170	10	research	research	NOUN
fbem-23457	170	11	on	on	ADP
fbem-23457	170	12	the	the	DET
fbem-23457	170	13	integration	integration	NOUN
fbem-23457	170	14	of	of	ADP
fbem-23457	170	15	"	"	PUNCT
fbem-23457	170	16	curriculum	curriculum	VERB
fbem-23457	170	17	ideology	ideology	NOUN
fbem-23457	170	18	and	and	CCONJ
fbem-23457	170	19	politics	politic	NOUN
fbem-23457	170	20	"	"	PUNCT
fbem-23457	170	21	into	into	ADP
fbem-23457	170	22	professional	professional	ADJ
fbem-23457	170	23	practice	practice	NOUN
fbem-23457	170	24	teaching	teaching	NOUN
fbem-23457	171	1	[	[	X
fbem-23457	171	2	j	j	X
fbem-23457	171	3	]	]	X
fbem-23457	171	4	.	.	PUNCT
fbem-23457	172	1	journal	journal	PROPN
fbem-23457	172	2	of	of	ADP
fbem-23457	172	3	education	education	NOUN
fbem-23457	172	4	and	and	CCONJ
fbem-23457	172	5	teaching	teaching	NOUN
fbem-23457	172	6	,	,	PUNCT
fbem-23457	172	7	2021	2021	NUM
fbem-23457	172	8	,	,	PUNCT
fbem-23457	172	9	no.518(19):177	no.518(19):177	NUM
fbem-23457	172	10	-	-	SYM
fbem-23457	172	11	180	180	NUM
fbem-23457	172	12	.	.	PUNCT
fbem-23457	173	1	[	[	X
fbem-23457	173	2	10	10	NUM
fbem-23457	173	3	]	]	X
fbem-23457	173	4	li	li	PROPN
fbem-23457	173	5	ling	ling	PROPN
fbem-23457	173	6	.	.	PUNCT
fbem-23457	174	1	from	from	ADP
fbem-23457	174	2	"	"	PUNCT
fbem-23457	174	3	curriculum	curriculum	NOUN
fbem-23457	174	4	thinking	thinking	NOUN
fbem-23457	174	5	and	and	CCONJ
fbem-23457	174	6	politics	politic	NOUN
fbem-23457	174	7	"	"	PUNCT
fbem-23457	174	8	to	to	ADP
fbem-23457	174	9	"	"	PUNCT
fbem-23457	174	10	professional	professional	ADJ
fbem-23457	174	11	thinking	thinking	NOUN
fbem-23457	174	12	and	and	CCONJ
fbem-23457	174	13	politics	politic	NOUN
fbem-23457	174	14	"	"	PUNCT
fbem-23457	174	15	:	:	PUNCT
fbem-23457	174	16	a	a	DET
fbem-23457	174	17	study	study	NOUN
fbem-23457	174	18	on	on	ADP
fbem-23457	174	19	the	the	DET
fbem-23457	174	20	path	path	NOUN
fbem-23457	174	21	and	and	CCONJ
fbem-23457	174	22	model	model	NOUN
fbem-23457	174	23	of	of	ADP
fbem-23457	174	24	education	education	NOUN
fbem-23457	174	25	for	for	ADP
fbem-23457	174	26	tourism	tourism	NOUN
fbem-23457	174	27	majors	major	NOUN
fbem-23457	174	28	in	in	ADP
fbem-23457	174	29	higher	high	ADJ
fbem-23457	174	30	vocational	vocational	ADJ
fbem-23457	174	31	colleges	college	NOUN
fbem-23457	174	32	[	[	X
fbem-23457	174	33	j	j	X
fbem-23457	174	34	]	]	X
fbem-23457	174	35	.	.	PUNCT
fbem-23457	175	1	journal	journal	PROPN
fbem-23457	175	2	of	of	ADP
fbem-23457	175	3	sichuan	sichuan	PROPN
fbem-23457	175	4	provincial	provincial	PROPN
fbem-23457	175	5	cadres	cadres	PROPN
fbem-23457	175	6	correspondence	correspondence	NOUN
fbem-23457	175	7	college	college	NOUN
fbem-23457	175	8	,	,	PUNCT
fbem-23457	175	9	2022	2022	NUM
fbem-23457	175	10	,	,	PUNCT
fbem-23457	175	11	no.93(03):90	no.93(03):90	ADJ
fbem-23457	175	12	-	-	PUNCT
fbem-23457	175	13	95	95	NUM
fbem-23457	175	14	.	.	PUNCT
fbem-23457	176	1	[	[	X
fbem-23457	176	2	11	11	NUM
fbem-23457	176	3	]	]	X
fbem-23457	176	4	zhang	zhang	PROPN
fbem-23457	176	5	shi	shi	PROPN
fbem-23457	176	6	-	-	PUNCT
fbem-23457	176	7	min	min	PROPN
fbem-23457	176	8	,	,	PUNCT
fbem-23457	176	9	sun	sun	PROPN
fbem-23457	176	10	xiaogang	xiaogang	PROPN
fbem-23457	176	11	,	,	PUNCT
fbem-23457	176	12	li	li	PROPN
fbem-23457	176	13	qingqing	qingqing	PROPN
fbem-23457	176	14	.	.	PUNCT
fbem-23457	177	1	path	path	NOUN
fbem-23457	177	2	and	and	CCONJ
fbem-23457	177	3	guarantee	guarantee	NOUN
fbem-23457	177	4	mechanism	mechanism	NOUN
fbem-23457	177	5	for	for	ADP
fbem-23457	177	6	the	the	DET
fbem-23457	177	7	improvement	improvement	NOUN
fbem-23457	177	8	of	of	ADP
fbem-23457	177	9	curriculum	curriculum	NOUN
fbem-23457	177	10	ideological	ideological	ADJ
fbem-23457	177	11	and	and	CCONJ
fbem-23457	177	12	political	political	ADJ
fbem-23457	177	13	ability	ability	NOUN
fbem-23457	177	14	of	of	ADP
fbem-23457	177	15	professional	professional	ADJ
fbem-23457	177	16	course	course	NOUN
fbem-23457	177	17	teachers	teacher	NOUN
fbem-23457	177	18	in	in	ADP
fbem-23457	177	19	colleges	college	NOUN
fbem-23457	177	20	and	and	CCONJ
fbem-23457	177	21	universities	university	NOUN
fbem-23457	177	22	from	from	ADP
fbem-23457	177	23	the	the	DET
fbem-23457	177	24	perspective	perspective	NOUN
fbem-23457	177	25	of	of	ADP
fbem-23457	177	26	moral	moral	ADJ
fbem-23457	177	27	education	education	NOUN
fbem-23457	177	28	and	and	CCONJ
fbem-23457	177	29	cultivating	cultivate	VERB
fbem-23457	177	30	people	people	NOUN
fbem-23457	178	1	[	[	X
fbem-23457	178	2	j	j	X
fbem-23457	178	3	]	]	X
fbem-23457	178	4	.	.	PUNCT
fbem-23457	179	1	journal	journal	PROPN
fbem-23457	179	2	of	of	ADP
fbem-23457	179	3	hunan	hunan	PROPN
fbem-23457	179	4	institute	institute	PROPN
fbem-23457	179	5	of	of	ADP
fbem-23457	179	6	engineering	engineering	PROPN
fbem-23457	179	7	(	(	PUNCT
fbem-23457	179	8	social	social	ADJ
fbem-23457	179	9	science	science	NOUN
fbem-23457	179	10	edition	edition	PROPN
fbem-23457	179	11	)	)	PUNCT
fbem-23457	179	12	,	,	PUNCT
fbem-23457	179	13	202	202	NUM
fbem-23457	179	14	,	,	PUNCT
fbem-23457	179	15	32(02):76	32(02):76	NUM
fbem-23457	179	16	-	-	SYM
fbem-23457	179	17	80	80	NUM
fbem-23457	179	18	.	.	PUNCT