id	sid	tid	token	lemma	pos
fbem-23496	1	1	frontiers	frontier	NOUN
fbem-23496	1	2	in	in	ADP
fbem-23496	1	3	business	business	NOUN
fbem-23496	1	4	,	,	PUNCT
fbem-23496	1	5	economics	economic	NOUN
fbem-23496	1	6	and	and	CCONJ
fbem-23496	1	7	management	management	NOUN
fbem-23496	1	8	issn	issn	PROPN
fbem-23496	1	9	:	:	PUNCT
fbem-23496	1	10	2766	2766	NUM
fbem-23496	1	11	-	-	PUNCT
fbem-23496	1	12	824x	824x	NUM
fbem-23496	1	13	|	|	ADJ
fbem-23496	1	14	vol	vol	NOUN
fbem-23496	1	15	.	.	PROPN
fbem-23496	1	16	15	15	NUM
fbem-23496	1	17	,	,	PUNCT
fbem-23496	1	18	no	no	INTJ
fbem-23496	1	19	.	.	NOUN
fbem-23496	1	20	3	3	NUM
fbem-23496	1	21	,	,	PUNCT
fbem-23496	1	22	2024	2024	NUM
fbem-23496	1	23	202	202	NUM
fbem-23496	1	24	research	research	NOUN
fbem-23496	1	25	on	on	ADP
fbem-23496	1	26	enterprise	enterprise	NOUN
fbem-23496	1	27	comprehensive	comprehensive	ADJ
fbem-23496	1	28	budget	budget	NOUN
fbem-23496	1	29	management	management	NOUN
fbem-23496	1	30	based	base	VERB
fbem-23496	1	31	on	on	ADP
fbem-23496	1	32	"	"	PUNCT
fbem-23496	1	33	big	big	ADJ
fbem-23496	1	34	data	datum	NOUN
fbem-23496	1	35	and	and	CCONJ
fbem-23496	1	36	cloud	cloud	NOUN
fbem-23496	1	37	accounting	accounting	NOUN
fbem-23496	1	38	"	"	PUNCT
fbem-23496	1	39	environment	environment	NOUN
fbem-23496	1	40	-taking	-take	VERB
fbem-23496	1	41	company	company	NOUN
fbem-23496	1	42	a	a	PRON
fbem-23496	1	43	as	as	ADP
fbem-23496	1	44	an	an	DET
fbem-23496	1	45	example	example	NOUN
fbem-23496	1	46	rui	rui	PROPN
fbem-23496	1	47	xiao	xiao	PROPN
fbem-23496	1	48	,	,	PUNCT
fbem-23496	1	49	yijun	yijun	PROPN
fbem-23496	1	50	chen	chen	PROPN
fbem-23496	1	51	sichuan	sichuan	PROPN
fbem-23496	1	52	university	university	PROPN
fbem-23496	1	53	of	of	ADP
fbem-23496	1	54	light	light	NOUN
fbem-23496	1	55	and	and	CCONJ
fbem-23496	1	56	chemical	chemical	NOUN
fbem-23496	1	57	engineering	engineering	NOUN
fbem-23496	1	58	,	,	PUNCT
fbem-23496	1	59	sichuan	sichuan	PROPN
fbem-23496	1	60	,	,	PUNCT
fbem-23496	1	61	china	china	PROPN
fbem-23496	1	62	abstract	abstract	PROPN
fbem-23496	1	63	:	:	PUNCT
fbem-23496	1	64	comprehensive	comprehensive	ADJ
fbem-23496	1	65	budget	budget	NOUN
fbem-23496	1	66	management	management	NOUN
fbem-23496	1	67	as	as	ADP
fbem-23496	1	68	the	the	DET
fbem-23496	1	69	value	value	NOUN
fbem-23496	1	70	orientation	orientation	NOUN
fbem-23496	1	71	and	and	CCONJ
fbem-23496	1	72	strategic	strategic	ADJ
fbem-23496	1	73	leadership	leadership	NOUN
fbem-23496	1	74	of	of	ADP
fbem-23496	1	75	the	the	DET
fbem-23496	1	76	enterprise	enterprise	NOUN
fbem-23496	1	77	business	business	NOUN
fbem-23496	1	78	strategy	strategy	NOUN
fbem-23496	1	79	,	,	PUNCT
fbem-23496	1	80	related	relate	VERB
fbem-23496	1	81	to	to	ADP
fbem-23496	1	82	the	the	DET
fbem-23496	1	83	overall	overall	ADJ
fbem-23496	1	84	planning	planning	NOUN
fbem-23496	1	85	and	and	CCONJ
fbem-23496	1	86	dynamic	dynamic	ADJ
fbem-23496	1	87	control	control	NOUN
fbem-23496	1	88	of	of	ADP
fbem-23496	1	89	internal	internal	ADJ
fbem-23496	1	90	resources	resource	NOUN
fbem-23496	1	91	in	in	ADP
fbem-23496	1	92	the	the	DET
fbem-23496	1	93	enterprise	enterprise	NOUN
fbem-23496	1	94	,	,	PUNCT
fbem-23496	1	95	in	in	ADP
fbem-23496	1	96	the	the	DET
fbem-23496	1	97	enterprise	enterprise	NOUN
fbem-23496	1	98	management	management	NOUN
fbem-23496	1	99	activities	activity	NOUN
fbem-23496	1	100	play	play	VERB
fbem-23496	1	101	a	a	DET
fbem-23496	1	102	vital	vital	ADJ
fbem-23496	1	103	role	role	NOUN
fbem-23496	1	104	.	.	PUNCT
fbem-23496	2	1	however	however	ADV
fbem-23496	2	2	,	,	PUNCT
fbem-23496	2	3	with	with	ADP
fbem-23496	2	4	the	the	DET
fbem-23496	2	5	continuous	continuous	ADJ
fbem-23496	2	6	expansion	expansion	NOUN
fbem-23496	2	7	of	of	ADP
fbem-23496	2	8	the	the	DET
fbem-23496	2	9	scale	scale	NOUN
fbem-23496	2	10	of	of	ADP
fbem-23496	2	11	modern	modern	ADJ
fbem-23496	2	12	enterprises	enterprise	NOUN
fbem-23496	2	13	and	and	CCONJ
fbem-23496	2	14	the	the	DET
fbem-23496	2	15	increasing	increase	VERB
fbem-23496	2	16	complexity	complexity	NOUN
fbem-23496	2	17	of	of	ADP
fbem-23496	2	18	various	various	ADJ
fbem-23496	2	19	economic	economic	ADJ
fbem-23496	2	20	operations	operation	NOUN
fbem-23496	2	21	,	,	PUNCT
fbem-23496	2	22	the	the	DET
fbem-23496	2	23	traditional	traditional	ADJ
fbem-23496	2	24	comprehensive	comprehensive	ADJ
fbem-23496	2	25	budget	budget	NOUN
fbem-23496	2	26	management	management	NOUN
fbem-23496	2	27	lack	lack	NOUN
fbem-23496	2	28	of	of	ADP
fbem-23496	2	29	strategic	strategic	ADJ
fbem-23496	2	30	orientation	orientation	NOUN
fbem-23496	2	31	,	,	PUNCT
fbem-23496	2	32	poor	poor	ADJ
fbem-23496	2	33	information	information	NOUN
fbem-23496	2	34	communication	communication	NOUN
fbem-23496	2	35	and	and	CCONJ
fbem-23496	2	36	other	other	ADJ
fbem-23496	2	37	shortcomings	shortcoming	NOUN
fbem-23496	2	38	are	be	AUX
fbem-23496	2	39	increasingly	increasingly	ADV
fbem-23496	2	40	prominent	prominent	ADJ
fbem-23496	2	41	,	,	PUNCT
fbem-23496	2	42	and	and	CCONJ
fbem-23496	2	43	it	it	PRON
fbem-23496	2	44	is	be	AUX
fbem-23496	2	45	difficult	difficult	ADJ
fbem-23496	2	46	to	to	PART
fbem-23496	2	47	adapt	adapt	VERB
fbem-23496	2	48	to	to	ADP
fbem-23496	2	49	the	the	DET
fbem-23496	2	50	needs	need	NOUN
fbem-23496	2	51	of	of	ADP
fbem-23496	2	52	modern	modern	ADJ
fbem-23496	2	53	enterprise	enterprise	NOUN
fbem-23496	2	54	development	development	NOUN
fbem-23496	2	55	.	.	PUNCT
fbem-23496	3	1	the	the	DET
fbem-23496	3	2	emergence	emergence	NOUN
fbem-23496	3	3	of	of	ADP
fbem-23496	3	4	big	big	ADJ
fbem-23496	3	5	data	datum	NOUN
fbem-23496	3	6	,	,	PUNCT
fbem-23496	3	7	cloud	cloud	NOUN
fbem-23496	3	8	accounting	accounting	NOUN
fbem-23496	3	9	for	for	ADP
fbem-23496	3	10	the	the	DET
fbem-23496	3	11	modern	modern	ADJ
fbem-23496	3	12	enterprise	enterprise	NOUN
fbem-23496	3	13	comprehensive	comprehensive	ADJ
fbem-23496	3	14	budget	budget	NOUN
fbem-23496	3	15	management	management	NOUN
fbem-23496	3	16	change	change	NOUN
fbem-23496	3	17	provides	provide	VERB
fbem-23496	3	18	technical	technical	ADJ
fbem-23496	3	19	support	support	NOUN
fbem-23496	3	20	,	,	PUNCT
fbem-23496	3	21	so	so	SCONJ
fbem-23496	3	22	that	that	SCONJ
fbem-23496	3	23	it	it	PRON
fbem-23496	3	24	can	can	AUX
fbem-23496	3	25	adapt	adapt	VERB
fbem-23496	3	26	to	to	ADP
fbem-23496	3	27	and	and	CCONJ
fbem-23496	3	28	meet	meet	VERB
fbem-23496	3	29	the	the	DET
fbem-23496	3	30	new	new	ADJ
fbem-23496	3	31	needs	need	NOUN
fbem-23496	3	32	and	and	CCONJ
fbem-23496	3	33	new	new	ADJ
fbem-23496	3	34	challenges	challenge	NOUN
fbem-23496	3	35	of	of	ADP
fbem-23496	3	36	the	the	DET
fbem-23496	3	37	current	current	ADJ
fbem-23496	3	38	budget	budget	NOUN
fbem-23496	3	39	management	management	NOUN
fbem-23496	3	40	.	.	PUNCT
fbem-23496	4	1	this	this	DET
fbem-23496	4	2	paper	paper	NOUN
fbem-23496	4	3	starts	start	VERB
fbem-23496	4	4	from	from	ADP
fbem-23496	4	5	the	the	DET
fbem-23496	4	6	research	research	NOUN
fbem-23496	4	7	status	status	NOUN
fbem-23496	4	8	quo	quo	NOUN
fbem-23496	4	9	of	of	ADP
fbem-23496	4	10	comprehensive	comprehensive	ADJ
fbem-23496	4	11	budget	budget	NOUN
fbem-23496	4	12	management	management	NOUN
fbem-23496	4	13	and	and	CCONJ
fbem-23496	4	14	related	related	ADJ
fbem-23496	4	15	theories	theory	NOUN
fbem-23496	4	16	,	,	PUNCT
fbem-23496	4	17	describes	describe	VERB
fbem-23496	4	18	the	the	DET
fbem-23496	4	19	impact	impact	NOUN
fbem-23496	4	20	of	of	ADP
fbem-23496	4	21	big	big	ADJ
fbem-23496	4	22	data	datum	NOUN
fbem-23496	4	23	,	,	PUNCT
fbem-23496	4	24	cloud	cloud	NOUN
fbem-23496	4	25	accounting	accounting	NOUN
fbem-23496	4	26	for	for	ADP
fbem-23496	4	27	enterprise	enterprise	NOUN
fbem-23496	4	28	comprehensive	comprehensive	ADJ
fbem-23496	4	29	budget	budget	NOUN
fbem-23496	4	30	management	management	NOUN
fbem-23496	4	31	,	,	PUNCT
fbem-23496	4	32	and	and	CCONJ
fbem-23496	4	33	analyses	analyse	VERB
fbem-23496	4	34	the	the	DET
fbem-23496	4	35	current	current	ADJ
fbem-23496	4	36	implementation	implementation	NOUN
fbem-23496	4	37	of	of	ADP
fbem-23496	4	38	comprehensive	comprehensive	ADJ
fbem-23496	4	39	budget	budget	NOUN
fbem-23496	4	40	management	management	NOUN
fbem-23496	4	41	of	of	ADP
fbem-23496	4	42	company	company	NOUN
fbem-23496	4	43	a	a	PRON
fbem-23496	4	44	as	as	ADP
fbem-23496	4	45	an	an	DET
fbem-23496	4	46	actual	actual	ADJ
fbem-23496	4	47	case	case	NOUN
fbem-23496	4	48	.	.	PUNCT
fbem-23496	5	1	it	it	PRON
fbem-23496	5	2	is	be	AUX
fbem-23496	5	3	found	find	VERB
fbem-23496	5	4	that	that	SCONJ
fbem-23496	5	5	there	there	PRON
fbem-23496	5	6	are	be	VERB
fbem-23496	5	7	problems	problem	NOUN
fbem-23496	5	8	such	such	ADJ
fbem-23496	5	9	as	as	ADP
fbem-23496	5	10	unreasonable	unreasonable	ADJ
fbem-23496	5	11	budget	budget	NOUN
fbem-23496	5	12	management	management	NOUN
fbem-23496	5	13	organisational	organisational	ADJ
fbem-23496	5	14	structure	structure	NOUN
fbem-23496	5	15	,	,	PUNCT
fbem-23496	5	16	imperfect	imperfect	ADJ
fbem-23496	5	17	budget	budget	NOUN
fbem-23496	5	18	analysis	analysis	NOUN
fbem-23496	5	19	and	and	CCONJ
fbem-23496	5	20	evaluation	evaluation	NOUN
fbem-23496	5	21	mechanism	mechanism	NOUN
fbem-23496	5	22	,	,	PUNCT
fbem-23496	5	23	and	and	CCONJ
fbem-23496	5	24	unsound	unsound	ADJ
fbem-23496	5	25	budget	budget	NOUN
fbem-23496	5	26	preparation	preparation	NOUN
fbem-23496	5	27	and	and	CCONJ
fbem-23496	5	28	control	control	NOUN
fbem-23496	5	29	mechanism	mechanism	NOUN
fbem-23496	5	30	in	in	ADP
fbem-23496	5	31	company	company	NOUN
fbem-23496	5	32	a.	a.	NOUN
fbem-23496	5	33	based	base	VERB
fbem-23496	5	34	on	on	ADP
fbem-23496	5	35	the	the	DET
fbem-23496	5	36	above	above	ADJ
fbem-23496	5	37	findings	finding	NOUN
fbem-23496	5	38	,	,	PUNCT
fbem-23496	5	39	it	it	PRON
fbem-23496	5	40	is	be	AUX
fbem-23496	5	41	proposed	propose	VERB
fbem-23496	5	42	to	to	PART
fbem-23496	5	43	improve	improve	VERB
fbem-23496	5	44	company	company	NOUN
fbem-23496	5	45	a	a	DET
fbem-23496	5	46	's	's	PART
fbem-23496	5	47	comprehensive	comprehensive	ADJ
fbem-23496	5	48	budget	budget	NOUN
fbem-23496	5	49	management	management	NOUN
fbem-23496	5	50	.	.	PUNCT
fbem-23496	6	1	based	base	VERB
fbem-23496	6	2	on	on	ADP
fbem-23496	6	3	the	the	DET
fbem-23496	6	4	above	above	ADJ
fbem-23496	6	5	findings	finding	NOUN
fbem-23496	6	6	,	,	PUNCT
fbem-23496	6	7	countermeasures	countermeasure	NOUN
fbem-23496	6	8	and	and	CCONJ
fbem-23496	6	9	suggestions	suggestion	NOUN
fbem-23496	6	10	are	be	AUX
fbem-23496	6	11	put	put	VERB
fbem-23496	6	12	forward	forward	ADV
fbem-23496	6	13	to	to	PART
fbem-23496	6	14	improve	improve	VERB
fbem-23496	6	15	the	the	DET
fbem-23496	6	16	organisational	organisational	ADJ
fbem-23496	6	17	structure	structure	NOUN
fbem-23496	6	18	of	of	ADP
fbem-23496	6	19	the	the	DET
fbem-23496	6	20	company	company	NOUN
fbem-23496	6	21	's	's	PART
fbem-23496	6	22	comprehensive	comprehensive	ADJ
fbem-23496	6	23	budget	budget	NOUN
fbem-23496	6	24	management	management	NOUN
fbem-23496	6	25	,	,	PUNCT
fbem-23496	6	26	establish	establish	VERB
fbem-23496	6	27	the	the	DET
fbem-23496	6	28	budget	budget	NOUN
fbem-23496	6	29	analysis	analysis	NOUN
fbem-23496	6	30	and	and	CCONJ
fbem-23496	6	31	evaluation	evaluation	NOUN
fbem-23496	6	32	mechanism	mechanism	NOUN
fbem-23496	6	33	based	base	VERB
fbem-23496	6	34	on	on	ADP
fbem-23496	6	35	big	big	ADJ
fbem-23496	6	36	data	datum	NOUN
fbem-23496	6	37	,	,	PUNCT
fbem-23496	6	38	and	and	CCONJ
fbem-23496	6	39	establish	establish	VERB
fbem-23496	6	40	the	the	DET
fbem-23496	6	41	budget	budget	NOUN
fbem-23496	6	42	preparation	preparation	NOUN
fbem-23496	6	43	and	and	CCONJ
fbem-23496	6	44	control	control	NOUN
fbem-23496	6	45	mechanism	mechanism	NOUN
fbem-23496	6	46	based	base	VERB
fbem-23496	6	47	on	on	ADP
fbem-23496	6	48	big	big	ADJ
fbem-23496	6	49	data	datum	NOUN
fbem-23496	6	50	,	,	PUNCT
fbem-23496	6	51	with	with	ADP
fbem-23496	6	52	a	a	DET
fbem-23496	6	53	view	view	NOUN
fbem-23496	6	54	to	to	ADP
fbem-23496	6	55	providing	provide	VERB
fbem-23496	6	56	certain	certain	ADJ
fbem-23496	6	57	reference	reference	NOUN
fbem-23496	6	58	for	for	ADP
fbem-23496	6	59	the	the	DET
fbem-23496	6	60	application	application	NOUN
fbem-23496	6	61	of	of	ADP
fbem-23496	6	62	the	the	DET
fbem-23496	6	63	enterprise	enterprise	NOUN
fbem-23496	6	64	's	's	PART
fbem-23496	6	65	comprehensive	comprehensive	ADJ
fbem-23496	6	66	budget	budget	NOUN
fbem-23496	6	67	management	management	NOUN
fbem-23496	6	68	.	.	PUNCT
fbem-23496	7	1	keywords	keyword	NOUN
fbem-23496	7	2	:	:	PUNCT
fbem-23496	7	3	big	big	ADJ
fbem-23496	7	4	data	datum	NOUN
fbem-23496	7	5	,	,	PUNCT
fbem-23496	7	6	cloud	cloud	NOUN
fbem-23496	7	7	accounting	accounting	NOUN
fbem-23496	7	8	,	,	PUNCT
fbem-23496	7	9	total	total	ADJ
fbem-23496	7	10	budget	budget	NOUN
fbem-23496	7	11	management	management	NOUN
fbem-23496	7	12	.	.	PUNCT
fbem-23496	8	1	1	1	X
fbem-23496	8	2	.	.	X
fbem-23496	8	3	introduction	introduction	NOUN
fbem-23496	8	4	now	now	ADV
fbem-23496	8	5	many	many	ADJ
fbem-23496	8	6	enterprises	enterprise	NOUN
fbem-23496	8	7	in	in	ADP
fbem-23496	8	8	china	china	PROPN
fbem-23496	8	9	have	have	AUX
fbem-23496	8	10	realised	realise	VERB
fbem-23496	8	11	the	the	DET
fbem-23496	8	12	necessity	necessity	NOUN
fbem-23496	8	13	of	of	ADP
fbem-23496	8	14	carrying	carry	VERB
fbem-23496	8	15	out	out	ADP
fbem-23496	8	16	comprehensive	comprehensive	ADJ
fbem-23496	8	17	budget	budget	NOUN
fbem-23496	8	18	management	management	NOUN
fbem-23496	8	19	,	,	PUNCT
fbem-23496	8	20	trying	try	VERB
fbem-23496	8	21	to	to	PART
fbem-23496	8	22	strengthen	strengthen	VERB
fbem-23496	8	23	the	the	DET
fbem-23496	8	24	overall	overall	ADJ
fbem-23496	8	25	planning	planning	NOUN
fbem-23496	8	26	and	and	CCONJ
fbem-23496	8	27	dynamic	dynamic	ADJ
fbem-23496	8	28	control	control	NOUN
fbem-23496	8	29	of	of	ADP
fbem-23496	8	30	resources	resource	NOUN
fbem-23496	8	31	through	through	ADP
fbem-23496	8	32	the	the	DET
fbem-23496	8	33	implementation	implementation	NOUN
fbem-23496	8	34	of	of	ADP
fbem-23496	8	35	comprehensive	comprehensive	ADJ
fbem-23496	8	36	budget	budget	NOUN
fbem-23496	8	37	management	management	NOUN
fbem-23496	8	38	,	,	PUNCT
fbem-23496	8	39	improve	improve	VERB
fbem-23496	8	40	the	the	DET
fbem-23496	8	41	efficiency	efficiency	NOUN
fbem-23496	8	42	of	of	ADP
fbem-23496	8	43	enterprise	enterprise	NOUN
fbem-23496	8	44	production	production	NOUN
fbem-23496	8	45	and	and	CCONJ
fbem-23496	8	46	operation	operation	NOUN
fbem-23496	8	47	and	and	CCONJ
fbem-23496	8	48	management	management	NOUN
fbem-23496	8	49	decision	decision	NOUN
fbem-23496	8	50	-	-	PUNCT
fbem-23496	8	51	making	making	NOUN
fbem-23496	8	52	,	,	PUNCT
fbem-23496	8	53	so	so	SCONJ
fbem-23496	8	54	as	as	SCONJ
fbem-23496	8	55	to	to	PART
fbem-23496	8	56	help	help	VERB
fbem-23496	8	57	enterprises	enterprise	NOUN
fbem-23496	8	58	to	to	PART
fbem-23496	8	59	achieve	achieve	VERB
fbem-23496	8	60	their	their	PRON
fbem-23496	8	61	strategic	strategic	ADJ
fbem-23496	8	62	goals	goal	NOUN
fbem-23496	8	63	.	.	PUNCT
fbem-23496	9	1	however	however	ADV
fbem-23496	9	2	,	,	PUNCT
fbem-23496	9	3	in	in	ADP
fbem-23496	9	4	the	the	DET
fbem-23496	9	5	modern	modern	ADJ
fbem-23496	9	6	enterprise	enterprise	NOUN
fbem-23496	9	7	organisational	organisational	ADJ
fbem-23496	9	8	level	level	NOUN
fbem-23496	9	9	is	be	AUX
fbem-23496	9	10	increasing	increase	VERB
fbem-23496	9	11	,	,	PUNCT
fbem-23496	9	12	distribution	distribution	NOUN
fbem-23496	9	13	is	be	AUX
fbem-23496	9	14	becoming	become	VERB
fbem-23496	9	15	more	more	ADV
fbem-23496	9	16	and	and	CCONJ
fbem-23496	9	17	more	more	ADV
fbem-23496	9	18	complex	complex	ADJ
fbem-23496	9	19	,	,	PUNCT
fbem-23496	9	20	operation	operation	NOUN
fbem-23496	9	21	is	be	AUX
fbem-23496	9	22	becoming	become	VERB
fbem-23496	9	23	more	more	ADV
fbem-23496	9	24	and	and	CCONJ
fbem-23496	9	25	more	more	ADV
fbem-23496	9	26	diversified	diversified	ADJ
fbem-23496	9	27	,	,	PUNCT
fbem-23496	9	28	the	the	DET
fbem-23496	9	29	traditional	traditional	ADJ
fbem-23496	9	30	budget	budget	NOUN
fbem-23496	9	31	management	management	NOUN
fbem-23496	9	32	way	way	NOUN
fbem-23496	9	33	exists	exist	VERB
fbem-23496	9	34	budget	budget	NOUN
fbem-23496	9	35	instructions	instruction	NOUN
fbem-23496	9	36	and	and	CCONJ
fbem-23496	9	37	feedback	feedback	NOUN
fbem-23496	9	38	information	information	NOUN
fbem-23496	9	39	can	can	AUX
fbem-23496	9	40	not	not	PART
fbem-23496	9	41	be	be	AUX
fbem-23496	9	42	up	up	ADV
fbem-23496	9	43	and	and	CCONJ
fbem-23496	9	44	down	down	ADP
fbem-23496	9	45	the	the	DET
fbem-23496	9	46	effective	effective	ADJ
fbem-23496	9	47	transmission	transmission	NOUN
fbem-23496	9	48	,	,	PUNCT
fbem-23496	9	49	"	"	PUNCT
fbem-23496	9	50	island	island	NOUN
fbem-23496	9	51	effect	effect	NOUN
fbem-23496	9	52	"	"	PUNCT
fbem-23496	9	53	under	under	ADP
fbem-23496	9	54	the	the	DET
fbem-23496	9	55	budget	budget	NOUN
fbem-23496	9	56	preparation	preparation	NOUN
fbem-23496	9	57	,	,	PUNCT
fbem-23496	9	58	budget	budget	NOUN
fbem-23496	9	59	implementation	implementation	NOUN
fbem-23496	9	60	and	and	CCONJ
fbem-23496	9	61	budget	budget	NOUN
fbem-23496	9	62	evaluation	evaluation	NOUN
fbem-23496	9	63	is	be	AUX
fbem-23496	9	64	difficult	difficult	ADJ
fbem-23496	9	65	to	to	PART
fbem-23496	9	66	play	play	VERB
fbem-23496	9	67	its	its	PRON
fbem-23496	9	68	real	real	ADJ
fbem-23496	9	69	role	role	NOUN
fbem-23496	9	70	,	,	PUNCT
fbem-23496	9	71	and	and	CCONJ
fbem-23496	9	72	will	will	AUX
fbem-23496	9	73	lead	lead	VERB
fbem-23496	9	74	to	to	ADP
fbem-23496	9	75	the	the	DET
fbem-23496	9	76	preparation	preparation	NOUN
fbem-23496	9	77	of	of	ADP
fbem-23496	9	78	the	the	DET
fbem-23496	9	79	budget	budget	NOUN
fbem-23496	9	80	,	,	PUNCT
fbem-23496	9	81	the	the	DET
fbem-23496	9	82	level	level	NOUN
fbem-23496	9	83	is	be	AUX
fbem-23496	9	84	generally	generally	ADV
fbem-23496	9	85	low	low	ADJ
fbem-23496	9	86	,	,	PUNCT
fbem-23496	9	87	or	or	CCONJ
fbem-23496	9	88	even	even	ADV
fbem-23496	9	89	deviate	deviate	VERB
fbem-23496	9	90	from	from	ADP
fbem-23496	9	91	the	the	DET
fbem-23496	9	92	budget	budget	NOUN
fbem-23496	9	93	.	.	PUNCT
fbem-23496	10	1	the	the	DET
fbem-23496	10	2	level	level	NOUN
fbem-23496	10	3	is	be	AUX
fbem-23496	10	4	generally	generally	ADV
fbem-23496	10	5	low	low	ADJ
fbem-23496	10	6	,	,	PUNCT
fbem-23496	10	7	and	and	CCONJ
fbem-23496	10	8	even	even	ADV
fbem-23496	10	9	deviate	deviate	VERB
fbem-23496	10	10	from	from	ADP
fbem-23496	10	11	the	the	DET
fbem-23496	10	12	direction	direction	NOUN
fbem-23496	10	13	of	of	ADP
fbem-23496	10	14	strategic	strategic	ADJ
fbem-23496	10	15	development	development	NOUN
fbem-23496	10	16	of	of	ADP
fbem-23496	10	17	enterprises	enterprise	NOUN
fbem-23496	10	18	,	,	PUNCT
fbem-23496	10	19	traditional	traditional	ADJ
fbem-23496	10	20	budget	budget	NOUN
fbem-23496	10	21	management	management	NOUN
fbem-23496	10	22	has	have	AUX
fbem-23496	10	23	been	be	AUX
fbem-23496	10	24	difficult	difficult	ADJ
fbem-23496	10	25	to	to	PART
fbem-23496	10	26	adapt	adapt	VERB
fbem-23496	10	27	to	to	ADP
fbem-23496	10	28	today	today	NOUN
fbem-23496	10	29	's	's	PART
fbem-23496	10	30	increasingly	increasingly	ADV
fbem-23496	10	31	fierce	fierce	ADJ
fbem-23496	10	32	market	market	NOUN
fbem-23496	10	33	competition	competition	NOUN
fbem-23496	10	34	,	,	PUNCT
fbem-23496	10	35	the	the	DET
fbem-23496	10	36	urgent	urgent	ADJ
fbem-23496	10	37	need	need	NOUN
fbem-23496	10	38	for	for	ADP
fbem-23496	10	39	new	new	ADJ
fbem-23496	10	40	theories	theory	NOUN
fbem-23496	10	41	and	and	CCONJ
fbem-23496	10	42	methods	method	NOUN
fbem-23496	10	43	to	to	PART
fbem-23496	10	44	enhance	enhance	VERB
fbem-23496	10	45	the	the	DET
fbem-23496	10	46	level	level	NOUN
fbem-23496	10	47	of	of	ADP
fbem-23496	10	48	enterprise	enterprise	NOUN
fbem-23496	10	49	budget	budget	NOUN
fbem-23496	10	50	management	management	NOUN
fbem-23496	10	51	.	.	PUNCT
fbem-23496	11	1	since	since	SCONJ
fbem-23496	11	2	entering	enter	VERB
fbem-23496	11	3	the	the	DET
fbem-23496	11	4	21st	21st	ADJ
fbem-23496	11	5	century	century	NOUN
fbem-23496	11	6	,	,	PUNCT
fbem-23496	11	7	along	along	ADP
fbem-23496	11	8	with	with	ADP
fbem-23496	11	9	the	the	DET
fbem-23496	11	10	rapid	rapid	ADJ
fbem-23496	11	11	development	development	NOUN
fbem-23496	11	12	of	of	ADP
fbem-23496	11	13	information	information	NOUN
fbem-23496	11	14	technology	technology	NOUN
fbem-23496	11	15	means	mean	VERB
fbem-23496	11	16	,	,	PUNCT
fbem-23496	11	17	big	big	ADJ
fbem-23496	11	18	data	datum	NOUN
fbem-23496	11	19	and	and	CCONJ
fbem-23496	11	20	cloud	cloud	NOUN
fbem-23496	11	21	computing	computing	NOUN
fbem-23496	11	22	and	and	CCONJ
fbem-23496	11	23	other	other	ADJ
fbem-23496	11	24	applications	application	NOUN
fbem-23496	11	25	are	be	AUX
fbem-23496	11	26	becoming	become	VERB
fbem-23496	11	27	more	more	ADV
fbem-23496	11	28	and	and	CCONJ
fbem-23496	11	29	more	more	ADV
fbem-23496	11	30	widespread	widespread	ADJ
fbem-23496	11	31	,	,	PUNCT
fbem-23496	11	32	the	the	DET
fbem-23496	11	33	integration	integration	NOUN
fbem-23496	11	34	of	of	ADP
fbem-23496	11	35	comprehensive	comprehensive	ADJ
fbem-23496	11	36	budget	budget	NOUN
fbem-23496	11	37	management	management	NOUN
fbem-23496	11	38	with	with	ADP
fbem-23496	11	39	these	these	DET
fbem-23496	11	40	emerging	emerge	VERB
fbem-23496	11	41	technologies	technology	NOUN
fbem-23496	11	42	has	have	AUX
fbem-23496	11	43	become	become	VERB
fbem-23496	11	44	one	one	NUM
fbem-23496	11	45	of	of	ADP
fbem-23496	11	46	the	the	DET
fbem-23496	11	47	main	main	ADJ
fbem-23496	11	48	directions	direction	NOUN
fbem-23496	11	49	for	for	ADP
fbem-23496	11	50	the	the	DET
fbem-23496	11	51	development	development	NOUN
fbem-23496	11	52	of	of	ADP
fbem-23496	11	53	enterprise	enterprise	NOUN
fbem-23496	11	54	comprehensive	comprehensive	ADJ
fbem-23496	11	55	budget	budget	NOUN
fbem-23496	11	56	management	management	NOUN
fbem-23496	11	57	.	.	PUNCT
fbem-23496	12	1	through	through	ADP
fbem-23496	12	2	the	the	DET
fbem-23496	12	3	real	real	ADJ
fbem-23496	12	4	-	-	PUNCT
fbem-23496	12	5	time	time	NOUN
fbem-23496	12	6	collection	collection	NOUN
fbem-23496	12	7	and	and	CCONJ
fbem-23496	12	8	update	update	NOUN
fbem-23496	12	9	of	of	ADP
fbem-23496	12	10	massive	massive	ADJ
fbem-23496	12	11	data	datum	NOUN
fbem-23496	12	12	by	by	ADP
fbem-23496	12	13	big	big	ADJ
fbem-23496	12	14	data	datum	NOUN
fbem-23496	12	15	and	and	CCONJ
fbem-23496	12	16	cloud	cloud	NOUN
fbem-23496	12	17	accounting	accounting	NOUN
fbem-23496	12	18	technology	technology	NOUN
fbem-23496	12	19	,	,	PUNCT
fbem-23496	12	20	it	it	PRON
fbem-23496	12	21	can	can	AUX
fbem-23496	12	22	monitor	monitor	VERB
fbem-23496	12	23	the	the	DET
fbem-23496	12	24	budget	budget	NOUN
fbem-23496	12	25	implementation	implementation	NOUN
fbem-23496	12	26	of	of	ADP
fbem-23496	12	27	enterprises	enterprise	NOUN
fbem-23496	12	28	in	in	ADP
fbem-23496	12	29	real	real	ADJ
fbem-23496	12	30	time	time	NOUN
fbem-23496	12	31	,	,	PUNCT
fbem-23496	12	32	analyse	analyse	VERB
fbem-23496	12	33	the	the	DET
fbem-23496	12	34	budget	budget	NOUN
fbem-23496	12	35	situation	situation	NOUN
fbem-23496	12	36	in	in	ADP
fbem-23496	12	37	an	an	DET
fbem-23496	12	38	all	all	ADV
fbem-23496	12	39	-	-	PUNCT
fbem-23496	12	40	round	round	NOUN
fbem-23496	12	41	and	and	CCONJ
fbem-23496	12	42	in	in	ADP
fbem-23496	12	43	-	-	PUNCT
fbem-23496	12	44	depth	depth	NOUN
fbem-23496	12	45	manner	manner	NOUN
fbem-23496	12	46	,	,	PUNCT
fbem-23496	12	47	and	and	CCONJ
fbem-23496	12	48	provide	provide	VERB
fbem-23496	12	49	real	real	ADJ
fbem-23496	12	50	-	-	PUNCT
fbem-23496	12	51	time	time	NOUN
fbem-23496	12	52	and	and	CCONJ
fbem-23496	12	53	accurate	accurate	ADJ
fbem-23496	12	54	data	datum	NOUN
fbem-23496	12	55	support	support	NOUN
fbem-23496	12	56	for	for	ADP
fbem-23496	12	57	budget	budget	NOUN
fbem-23496	12	58	evaluation	evaluation	NOUN
fbem-23496	12	59	.	.	PUNCT
fbem-23496	13	1	2	2	X
fbem-23496	13	2	.	.	X
fbem-23496	13	3	literature	literature	NOUN
fbem-23496	13	4	review	review	VERB
fbem-23496	13	5	2.1	2.1	NUM
fbem-23496	13	6	.	.	PUNCT
fbem-23496	14	1	domestic	domestic	ADJ
fbem-23496	14	2	and	and	CCONJ
fbem-23496	14	3	international	international	ADJ
fbem-23496	14	4	literature	literature	NOUN
fbem-23496	14	5	review	review	VERB
fbem-23496	14	6	the	the	DET
fbem-23496	14	7	term	term	NOUN
fbem-23496	14	8	budget	budget	NOUN
fbem-23496	14	9	originated	originate	VERB
fbem-23496	14	10	in	in	ADP
fbem-23496	14	11	britain	britain	PROPN
fbem-23496	14	12	,	,	PUNCT
fbem-23496	14	13	initially	initially	ADV
fbem-23496	14	14	generally	generally	ADV
fbem-23496	14	15	used	use	VERB
fbem-23496	14	16	for	for	ADP
fbem-23496	14	17	government	government	NOUN
fbem-23496	14	18	budgets	budget	NOUN
fbem-23496	14	19	,	,	PUNCT
fbem-23496	14	20	the	the	DET
fbem-23496	14	21	end	end	NOUN
fbem-23496	14	22	of	of	ADP
fbem-23496	14	23	the	the	DET
fbem-23496	14	24	19th	19th	ADJ
fbem-23496	14	25	century	century	NOUN
fbem-23496	14	26	,	,	PUNCT
fbem-23496	14	27	the	the	DET
fbem-23496	14	28	budget	budget	NOUN
fbem-23496	14	29	system	system	NOUN
fbem-23496	14	30	began	begin	VERB
fbem-23496	14	31	to	to	PART
fbem-23496	14	32	be	be	AUX
fbem-23496	14	33	gradually	gradually	ADV
fbem-23496	14	34	applied	apply	VERB
fbem-23496	14	35	to	to	ADP
fbem-23496	14	36	the	the	DET
fbem-23496	14	37	enterprise	enterprise	NOUN
fbem-23496	14	38	.	.	PUNCT
fbem-23496	15	1	1911	1911	NUM
fbem-23496	15	2	,	,	PUNCT
fbem-23496	15	3	the	the	DET
fbem-23496	15	4	father	father	NOUN
fbem-23496	15	5	of	of	ADP
fbem-23496	15	6	scientific	scientific	ADJ
fbem-23496	15	7	management	management	NOUN
fbem-23496	15	8	frederick	frederick	PROPN
fbem-23496	15	9	winslow	winslow	PROPN
fbem-23496	15	10	taylor	taylor	PROPN
fbem-23496	15	11	(	(	PUNCT
fbem-23496	15	12	frederick	frederick	PROPN
fbem-23496	15	13	winslow	winslow	PROPN
fbem-23496	15	14	taylor	taylor	PROPN
fbem-23496	15	15	)	)	PUNCT
fbem-23496	15	16	through	through	ADP
fbem-23496	15	17	practical	practical	ADJ
fbem-23496	15	18	research	research	NOUN
fbem-23496	15	19	put	put	VERB
fbem-23496	15	20	forward	forward	ADV
fbem-23496	15	21	their	their	PRON
fbem-23496	15	22	own	own	ADJ
fbem-23496	15	23	kind	kind	NOUN
fbem-23496	15	24	of	of	ADP
fbem-23496	15	25	scientific	scientific	ADJ
fbem-23496	15	26	method	method	NOUN
fbem-23496	15	27	,	,	PUNCT
fbem-23496	15	28	its	its	PRON
fbem-23496	15	29	theory	theory	NOUN
fbem-23496	15	30	mentioned	mention	VERB
fbem-23496	15	31	in	in	ADP
fbem-23496	15	32	the	the	DET
fbem-23496	15	33	standard	standard	ADJ
fbem-23496	15	34	cost	cost	NOUN
fbem-23496	15	35	,	,	PUNCT
fbem-23496	15	36	budget	budget	NOUN
fbem-23496	15	37	management	management	NOUN
fbem-23496	15	38	control	control	NOUN
fbem-23496	15	39	,	,	PUNCT
fbem-23496	15	40	variance	variance	NOUN
fbem-23496	15	41	analysis	analysis	NOUN
fbem-23496	15	42	and	and	CCONJ
fbem-23496	15	43	so	so	ADV
fbem-23496	15	44	on	on	ADV
fbem-23496	15	45	,	,	PUNCT
fbem-23496	15	46	including	include	VERB
fbem-23496	15	47	some	some	DET
fbem-23496	15	48	scientific	scientific	ADJ
fbem-23496	15	49	methods	method	NOUN
fbem-23496	15	50	have	have	AUX
fbem-23496	15	51	been	be	AUX
fbem-23496	15	52	developed	develop	VERB
fbem-23496	15	53	for	for	ADP
fbem-23496	15	54	the	the	DET
fbem-23496	15	55	company	company	NOUN
fbem-23496	15	56	in	in	ADP
fbem-23496	15	57	the	the	DET
fbem-23496	15	58	budget	budget	NOUN
fbem-23496	15	59	and	and	CCONJ
fbem-23496	15	60	management	management	NOUN
fbem-23496	15	61	process	process	NOUN
fbem-23496	15	62	commonly	commonly	ADV
fbem-23496	15	63	used	use	VERB
fbem-23496	15	64	techniques	technique	NOUN
fbem-23496	15	65	and	and	CCONJ
fbem-23496	15	66	methods	method	NOUN
fbem-23496	15	67	.	.	PUNCT
fbem-23496	16	1	1922	1922	NUM
fbem-23496	16	2	,	,	PUNCT
fbem-23496	16	3	the	the	DET
fbem-23496	16	4	united	united	PROPN
fbem-23496	16	5	states	states	PROPN
fbem-23496	16	6	famous	famous	ADJ
fbem-23496	16	7	scholars	scholar	NOUN
fbem-23496	16	8	mcshiggin	mcshiggin	VERB
fbem-23496	16	9	(	(	PUNCT
fbem-23496	16	10	james	james	PROPN
fbem-23496	16	11	ackinsey	ackinsey	PROPN
fbem-23496	16	12	)	)	PUNCT
fbem-23496	16	13	published	publish	VERB
fbem-23496	16	14	the	the	DET
fbem-23496	16	15	book	book	NOUN
fbem-23496	16	16	"	"	PUNCT
fbem-23496	16	17	budgetary	budgetary	ADJ
fbem-23496	16	18	control	control	NOUN
fbem-23496	16	19	"	"	PUNCT
fbem-23496	16	20	,	,	PUNCT
fbem-23496	16	21	the	the	DET
fbem-23496	16	22	first	first	ADJ
fbem-23496	16	23	time	time	NOUN
fbem-23496	16	24	to	to	ADP
fbem-23496	16	25	budgetary	budgetary	ADJ
fbem-23496	16	26	control	control	NOUN
fbem-23496	16	27	for	for	ADP
fbem-23496	16	28	the	the	DET
fbem-23496	16	29	first	first	ADJ
fbem-23496	16	30	time	time	NOUN
fbem-23496	16	31	to	to	PART
fbem-23496	16	32	carry	carry	VERB
fbem-23496	16	33	out	out	ADP
fbem-23496	16	34	systematic	systematic	ADJ
fbem-23496	16	35	discussion	discussion	NOUN
fbem-23496	16	36	and	and	CCONJ
fbem-23496	16	37	exposition	exposition	NOUN
fbem-23496	16	38	of	of	ADP
fbem-23496	16	39	the	the	DET
fbem-23496	16	40	budget	budget	NOUN
fbem-23496	16	41	related	relate	VERB
fbem-23496	16	42	to	to	ADP
fbem-23496	16	43	the	the	DET
fbem-23496	16	44	theory	theory	NOUN
fbem-23496	16	45	and	and	CCONJ
fbem-23496	16	46	method	method	NOUN
fbem-23496	16	47	of	of	ADP
fbem-23496	16	48	the	the	DET
fbem-23496	16	49	detailed	detailed	ADJ
fbem-23496	16	50	description	description	NOUN
fbem-23496	16	51	of	of	ADP
fbem-23496	16	52	the	the	DET
fbem-23496	16	53	previous	previous	ADJ
fbem-23496	16	54	fragmented	fragmented	ADJ
fbem-23496	16	55	theoretical	theoretical	ADJ
fbem-23496	16	56	system	system	NOUN
fbem-23496	16	57	systematic	systematic	NOUN
fbem-23496	16	58	,	,	PUNCT
fbem-23496	16	59	for	for	SCONJ
fbem-23496	16	60	the	the	DET
fbem-23496	16	61	enterprise	enterprise	NOUN
fbem-23496	16	62	budget	budget	NOUN
fbem-23496	16	63	management	management	NOUN
fbem-23496	16	64	provides	provide	VERB
fbem-23496	16	65	a	a	DET
fbem-23496	16	66	good	good	ADJ
fbem-23496	16	67	start	start	NOUN
fbem-23496	16	68	.	.	PUNCT
fbem-23496	17	1	subsequently	subsequently	ADV
fbem-23496	17	2	,	,	PUNCT
fbem-23496	17	3	general	general	ADJ
fbem-23496	17	4	electric	electric	PROPN
fbem-23496	17	5	,	,	PUNCT
fbem-23496	17	6	dupont	dupont	NOUN
fbem-23496	17	7	group	group	NOUN
fbem-23496	17	8	and	and	CCONJ
fbem-23496	17	9	other	other	ADJ
fbem-23496	17	10	203	203	NUM
fbem-23496	17	11	enterprises	enterprise	NOUN
fbem-23496	17	12	have	have	AUX
fbem-23496	17	13	implemented	implement	VERB
fbem-23496	17	14	comprehensive	comprehensive	ADJ
fbem-23496	17	15	budget	budget	NOUN
fbem-23496	17	16	management	management	NOUN
fbem-23496	17	17	,	,	PUNCT
fbem-23496	17	18	which	which	PRON
fbem-23496	17	19	has	have	AUX
fbem-23496	17	20	pushed	push	VERB
fbem-23496	17	21	the	the	DET
fbem-23496	17	22	comprehensive	comprehensive	ADJ
fbem-23496	17	23	budget	budget	NOUN
fbem-23496	17	24	management	management	NOUN
fbem-23496	17	25	to	to	ADP
fbem-23496	17	26	a	a	DET
fbem-23496	17	27	brand	brand	NOUN
fbem-23496	17	28	-	-	PUNCT
fbem-23496	17	29	new	new	ADJ
fbem-23496	17	30	stage	stage	NOUN
fbem-23496	17	31	.	.	PUNCT
fbem-23496	18	1	verne	verne	PROPN
fbem-23496	18	2	b.	b.	PROPN
fbem-23496	18	3	lewis	lewis	PROPN
fbem-23496	18	4	(	(	PUNCT
fbem-23496	18	5	1970	1970	NUM
fbem-23496	18	6	)	)	PUNCT
fbem-23496	18	7	proposed	propose	VERB
fbem-23496	18	8	the	the	DET
fbem-23496	18	9	zero	zero	NUM
fbem-23496	18	10	-	-	PUNCT
fbem-23496	18	11	based	base	VERB
fbem-23496	18	12	budget	budget	NOUN
fbem-23496	18	13	method	method	NOUN
fbem-23496	18	14	for	for	ADP
fbem-23496	18	15	the	the	DET
fbem-23496	18	16	first	first	ADJ
fbem-23496	18	17	time	time	NOUN
fbem-23496	18	18	,	,	PUNCT
fbem-23496	18	19	which	which	PRON
fbem-23496	18	20	pointed	point	VERB
fbem-23496	18	21	out	out	ADP
fbem-23496	18	22	that	that	SCONJ
fbem-23496	18	23	the	the	DET
fbem-23496	18	24	budget	budget	NOUN
fbem-23496	18	25	should	should	AUX
fbem-23496	18	26	be	be	AUX
fbem-23496	18	27	compiled	compile	VERB
fbem-23496	18	28	from	from	ADP
fbem-23496	18	29	zero	zero	NUM
fbem-23496	18	30	,	,	PUNCT
fbem-23496	18	31	and	and	CCONJ
fbem-23496	18	32	should	should	AUX
fbem-23496	18	33	not	not	PART
fbem-23496	18	34	be	be	AUX
fbem-23496	18	35	deferred	defer	VERB
fbem-23496	18	36	to	to	ADP
fbem-23496	18	37	the	the	DET
fbem-23496	18	38	historical	historical	ADJ
fbem-23496	18	39	data	datum	NOUN
fbem-23496	18	40	.	.	PUNCT
fbem-23496	19	1	kaplan	kaplan	PROPN
fbem-23496	19	2	and	and	CCONJ
fbem-23496	19	3	norton	norton	PROPN
fbem-23496	19	4	(	(	PUNCT
fbem-23496	19	5	1992	1992	NUM
fbem-23496	19	6	)	)	PUNCT
fbem-23496	19	7	established	establish	VERB
fbem-23496	19	8	the	the	DET
fbem-23496	19	9	kaplan	kaplan	PROPN
fbem-23496	19	10	budget	budget	PROPN
fbem-23496	19	11	model	model	PROPN
fbem-23496	19	12	,	,	PUNCT
fbem-23496	19	13	which	which	PRON
fbem-23496	19	14	integrates	integrate	VERB
fbem-23496	19	15	the	the	DET
fbem-23496	19	16	balanced	balanced	ADJ
fbem-23496	19	17	scorecard	scorecard	NOUN
fbem-23496	19	18	into	into	ADP
fbem-23496	19	19	the	the	DET
fbem-23496	19	20	budget	budget	NOUN
fbem-23496	19	21	management	management	NOUN
fbem-23496	19	22	.	.	PUNCT
fbem-23496	20	1	kaplan	kaplan	PROPN
fbem-23496	20	2	and	and	CCONJ
fbem-23496	20	3	norton	norton	PROPN
fbem-23496	20	4	(	(	PUNCT
fbem-23496	20	5	1992	1992	NUM
fbem-23496	20	6	)	)	PUNCT
fbem-23496	20	7	established	establish	VERB
fbem-23496	20	8	the	the	DET
fbem-23496	20	9	kaplan	kaplan	PROPN
fbem-23496	20	10	budget	budget	PROPN
fbem-23496	20	11	model	model	PROPN
fbem-23496	20	12	,	,	PUNCT
fbem-23496	20	13	which	which	PRON
fbem-23496	20	14	integrates	integrate	VERB
fbem-23496	20	15	the	the	DET
fbem-23496	20	16	balanced	balanced	ADJ
fbem-23496	20	17	scorecard	scorecard	NOUN
fbem-23496	20	18	into	into	ADP
fbem-23496	20	19	budget	budget	NOUN
fbem-23496	20	20	management	management	NOUN
fbem-23496	20	21	,	,	PUNCT
fbem-23496	20	22	and	and	CCONJ
fbem-23496	20	23	divides	divide	VERB
fbem-23496	20	24	the	the	DET
fbem-23496	20	25	strategic	strategic	ADJ
fbem-23496	20	26	goals	goal	NOUN
fbem-23496	20	27	of	of	ADP
fbem-23496	20	28	the	the	DET
fbem-23496	20	29	enterprise	enterprise	NOUN
fbem-23496	20	30	into	into	ADP
fbem-23496	20	31	four	four	NUM
fbem-23496	20	32	dimensions	dimension	NOUN
fbem-23496	20	33	(	(	PUNCT
fbem-23496	20	34	finance	finance	NOUN
fbem-23496	20	35	,	,	PUNCT
fbem-23496	20	36	customer	customer	NOUN
fbem-23496	20	37	,	,	PUNCT
fbem-23496	20	38	internal	internal	ADJ
fbem-23496	20	39	operation	operation	NOUN
fbem-23496	20	40	,	,	PUNCT
fbem-23496	20	41	learning	learning	NOUN
fbem-23496	20	42	and	and	CCONJ
fbem-23496	20	43	growth	growth	NOUN
fbem-23496	20	44	)	)	PUNCT
fbem-23496	20	45	to	to	PART
fbem-23496	20	46	measure	measure	VERB
fbem-23496	20	47	and	and	CCONJ
fbem-23496	20	48	control	control	NOUN
fbem-23496	20	49	,	,	PUNCT
fbem-23496	20	50	which	which	PRON
fbem-23496	20	51	helps	help	VERB
fbem-23496	20	52	the	the	DET
fbem-23496	20	53	long	long	ADJ
fbem-23496	20	54	-	-	PUNCT
fbem-23496	20	55	term	term	NOUN
fbem-23496	20	56	survival	survival	NOUN
fbem-23496	20	57	of	of	ADP
fbem-23496	20	58	the	the	DET
fbem-23496	20	59	enterprise	enterprise	NOUN
fbem-23496	20	60	.	.	PUNCT
fbem-23496	21	1	jeremy	jeremy	PROPN
fbem-23496	21	2	hope	hope	PROPN
fbem-23496	21	3	and	and	CCONJ
fbem-23496	21	4	robin	robin	PROPN
fbem-23496	21	5	fraser	fraser	PROPN
fbem-23496	21	6	(	(	PUNCT
fbem-23496	21	7	2003	2003	NUM
fbem-23496	21	8	)	)	PUNCT
fbem-23496	21	9	proposed	propose	VERB
fbem-23496	21	10	the	the	DET
fbem-23496	21	11	basic	basic	ADJ
fbem-23496	21	12	theory	theory	NOUN
fbem-23496	21	13	of	of	ADP
fbem-23496	21	14	transcendental	transcendental	ADJ
fbem-23496	21	15	budgeting	budgeting	NOUN
fbem-23496	21	16	,	,	PUNCT
fbem-23496	21	17	and	and	CCONJ
fbem-23496	21	18	argued	argue	VERB
fbem-23496	21	19	that	that	SCONJ
fbem-23496	21	20	only	only	ADV
fbem-23496	21	21	by	by	ADP
fbem-23496	21	22	decentralising	decentralise	VERB
fbem-23496	21	23	the	the	DET
fbem-23496	21	24	power	power	NOUN
fbem-23496	21	25	to	to	ADP
fbem-23496	21	26	each	each	DET
fbem-23496	21	27	department	department	NOUN
fbem-23496	21	28	,	,	PUNCT
fbem-23496	21	29	and	and	CCONJ
fbem-23496	21	30	running	run	VERB
fbem-23496	21	31	performance	performance	NOUN
fbem-23496	21	32	evaluation	evaluation	NOUN
fbem-23496	21	33	and	and	CCONJ
fbem-23496	21	34	budgeting	budgeting	NOUN
fbem-23496	21	35	separately	separately	ADV
fbem-23496	21	36	,	,	PUNCT
fbem-23496	21	37	can	can	AUX
fbem-23496	21	38	a	a	DET
fbem-23496	21	39	budget	budget	NOUN
fbem-23496	21	40	be	be	AUX
fbem-23496	21	41	prepared	prepare	VERB
fbem-23496	21	42	from	from	ADP
fbem-23496	21	43	scratch	scratch	NOUN
fbem-23496	21	44	.	.	PUNCT
fbem-23496	22	1	in	in	ADP
fbem-23496	22	2	the	the	DET
fbem-23496	22	3	1980s	1980	NOUN
fbem-23496	22	4	,	,	PUNCT
fbem-23496	22	5	computerised	computerised	ADJ
fbem-23496	22	6	accounting	accounting	NOUN
fbem-23496	22	7	began	begin	VERB
fbem-23496	22	8	to	to	PART
fbem-23496	22	9	be	be	AUX
fbem-23496	22	10	integrated	integrate	VERB
fbem-23496	22	11	into	into	ADP
fbem-23496	22	12	the	the	DET
fbem-23496	22	13	work	work	NOUN
fbem-23496	22	14	and	and	CCONJ
fbem-23496	22	15	life	life	NOUN
fbem-23496	22	16	of	of	ADP
fbem-23496	22	17	people	people	NOUN
fbem-23496	22	18	in	in	ADP
fbem-23496	22	19	western	western	ADJ
fbem-23496	22	20	countries	country	NOUN
fbem-23496	22	21	,	,	PUNCT
fbem-23496	22	22	and	and	CCONJ
fbem-23496	22	23	the	the	DET
fbem-23496	22	24	combination	combination	NOUN
fbem-23496	22	25	of	of	ADP
fbem-23496	22	26	computer	computer	NOUN
fbem-23496	22	27	technology	technology	NOUN
fbem-23496	22	28	and	and	CCONJ
fbem-23496	22	29	accounting	accounting	NOUN
fbem-23496	22	30	has	have	AUX
fbem-23496	22	31	led	lead	VERB
fbem-23496	22	32	to	to	ADP
fbem-23496	22	33	an	an	DET
fbem-23496	22	34	increase	increase	NOUN
fbem-23496	22	35	in	in	ADP
fbem-23496	22	36	the	the	DET
fbem-23496	22	37	efficiency	efficiency	NOUN
fbem-23496	22	38	of	of	ADP
fbem-23496	22	39	enterprises	enterprise	NOUN
fbem-23496	22	40	.	.	PUNCT
fbem-23496	23	1	davenport	davenport	PROPN
fbem-23496	23	2	(	(	PUNCT
fbem-23496	23	3	1998	1998	NUM
fbem-23496	23	4	)	)	PUNCT
fbem-23496	23	5	,	,	PUNCT
fbem-23496	23	6	in	in	ADP
fbem-23496	23	7	his	his	PRON
fbem-23496	23	8	article	article	NOUN
fbem-23496	23	9	'	'	PUNCT
fbem-23496	23	10	bringing	bring	VERB
fbem-23496	23	11	business	business	NOUN
fbem-23496	23	12	into	into	ADP
fbem-23496	23	13	the	the	DET
fbem-23496	23	14	enterprise	enterprise	NOUN
fbem-23496	23	15	system	system	NOUN
fbem-23496	23	16	'	'	PUNCT
fbem-23496	23	17	,	,	PUNCT
fbem-23496	23	18	highlights	highlight	VERB
fbem-23496	23	19	the	the	DET
fbem-23496	23	20	widespread	widespread	ADJ
fbem-23496	23	21	adoption	adoption	NOUN
fbem-23496	23	22	of	of	ADP
fbem-23496	23	23	erp	erp	NOUN
fbem-23496	23	24	(	(	PUNCT
fbem-23496	23	25	enterprise	enterprise	NOUN
fbem-23496	23	26	resource	resource	NOUN
fbem-23496	23	27	planning	planning	NOUN
fbem-23496	23	28	)	)	PUNCT
fbem-23496	23	29	by	by	ADP
fbem-23496	23	30	enterprises	enterprise	NOUN
fbem-23496	23	31	.	.	PUNCT
fbem-23496	24	1	davenport	davenport	PROPN
fbem-23496	24	2	(	(	PUNCT
fbem-23496	24	3	1998	1998	NUM
fbem-23496	24	4	)	)	PUNCT
fbem-23496	24	5	,	,	PUNCT
fbem-23496	24	6	in	in	ADP
fbem-23496	24	7	his	his	PRON
fbem-23496	24	8	article	article	NOUN
fbem-23496	24	9	"	"	PUNCT
fbem-23496	24	10	bringing	bring	VERB
fbem-23496	24	11	the	the	DET
fbem-23496	24	12	enterprise	enterprise	NOUN
fbem-23496	24	13	into	into	ADP
fbem-23496	24	14	the	the	DET
fbem-23496	24	15	enterprise	enterprise	NOUN
fbem-23496	24	16	system	system	NOUN
fbem-23496	24	17	"	"	PUNCT
fbem-23496	24	18	,	,	PUNCT
fbem-23496	24	19	emphasised	emphasise	VERB
fbem-23496	24	20	the	the	DET
fbem-23496	24	21	importance	importance	NOUN
fbem-23496	24	22	of	of	ADP
fbem-23496	24	23	adopting	adopt	VERB
fbem-23496	24	24	erp	erp	NOUN
fbem-23496	24	25	(	(	PUNCT
fbem-23496	24	26	enterprise	enterprise	NOUN
fbem-23496	24	27	resource	resource	NOUN
fbem-23496	24	28	planning	planning	NOUN
fbem-23496	24	29	)	)	PUNCT
fbem-23496	24	30	systems	system	NOUN
fbem-23496	24	31	in	in	ADP
fbem-23496	24	32	a	a	DET
fbem-23496	24	33	wide	wide	ADJ
fbem-23496	24	34	range	range	NOUN
fbem-23496	24	35	of	of	ADP
fbem-23496	24	36	enterprises	enterprise	NOUN
fbem-23496	24	37	and	and	CCONJ
fbem-23496	24	38	advocated	advocate	VERB
fbem-23496	24	39	that	that	SCONJ
fbem-23496	24	40	enterprises	enterprise	NOUN
fbem-23496	24	41	should	should	AUX
fbem-23496	24	42	vigorously	vigorously	ADV
fbem-23496	24	43	pursue	pursue	VERB
fbem-23496	24	44	this	this	DET
fbem-23496	24	45	strategy	strategy	NOUN
fbem-23496	24	46	,	,	PUNCT
fbem-23496	24	47	pointing	point	VERB
fbem-23496	24	48	out	out	ADP
fbem-23496	24	49	that	that	SCONJ
fbem-23496	24	50	although	although	SCONJ
fbem-23496	24	51	erp	erp	PROPN
fbem-23496	24	52	systems	system	NOUN
fbem-23496	24	53	need	need	VERB
fbem-23496	24	54	to	to	PART
fbem-23496	24	55	be	be	AUX
fbem-23496	24	56	used	use	VERB
fbem-23496	24	57	in	in	ADP
fbem-23496	24	58	enterprises	enterprise	NOUN
fbem-23496	24	59	at	at	ADP
fbem-23496	24	60	the	the	DET
fbem-23496	24	61	initial	initial	ADJ
fbem-23496	24	62	stage	stage	NOUN
fbem-23496	24	63	to	to	PART
fbem-23496	24	64	pay	pay	VERB
fbem-23496	24	65	a	a	DET
fbem-23496	24	66	huge	huge	ADJ
fbem-23496	24	67	investment	investment	NOUN
fbem-23496	24	68	cost	cost	NOUN
fbem-23496	24	69	,	,	PUNCT
fbem-23496	24	70	erp	erp	NOUN
fbem-23496	24	71	into	into	ADP
fbem-23496	24	72	the	the	DET
fbem-23496	24	73	enterprise	enterprise	NOUN
fbem-23496	24	74	to	to	PART
fbem-23496	24	75	truly	truly	ADV
fbem-23496	24	76	achieve	achieve	VERB
fbem-23496	24	77	the	the	DET
fbem-23496	24	78	information	information	NOUN
fbem-23496	24	79	technology	technology	NOUN
fbem-23496	24	80	of	of	ADP
fbem-23496	24	81	accounting	account	VERB
fbem-23496	24	82	in	in	ADP
fbem-23496	24	83	enterprises	enterprise	NOUN
fbem-23496	24	84	,	,	PUNCT
fbem-23496	24	85	and	and	CCONJ
fbem-23496	24	86	elaborated	elaborate	VERB
fbem-23496	24	87	on	on	ADP
fbem-23496	24	88	the	the	DET
fbem-23496	24	89	bright	bright	ADJ
fbem-23496	24	90	future	future	NOUN
fbem-23496	24	91	of	of	ADP
fbem-23496	24	92	the	the	DET
fbem-23496	24	93	application	application	NOUN
fbem-23496	24	94	of	of	ADP
fbem-23496	24	95	erp	erp	PROPN
fbem-23496	24	96	in	in	ADP
fbem-23496	24	97	the	the	DET
fbem-23496	24	98	enterprise	enterprise	NOUN
fbem-23496	24	99	.	.	PUNCT
fbem-23496	25	1	according	accord	VERB
fbem-23496	25	2	to	to	ADP
fbem-23496	25	3	robin	robin	PROPN
fbem-23496	25	4	poston	poston	PROPN
fbem-23496	25	5	and	and	CCONJ
fbem-23496	25	6	severin	severin	PROPN
fbem-23496	25	7	grabski	grabski	PROPN
fbem-23496	25	8	(	(	PUNCT
fbem-23496	25	9	2001	2001	NUM
fbem-23496	25	10	)	)	PUNCT
fbem-23496	25	11	,	,	PUNCT
fbem-23496	25	12	the	the	DET
fbem-23496	25	13	application	application	NOUN
fbem-23496	25	14	of	of	ADP
fbem-23496	25	15	erp	erp	PROPN
fbem-23496	25	16	in	in	ADP
fbem-23496	25	17	enterprises	enterprise	NOUN
fbem-23496	25	18	can	can	AUX
fbem-23496	25	19	save	save	VERB
fbem-23496	25	20	the	the	DET
fbem-23496	25	21	time	time	NOUN
fbem-23496	25	22	of	of	ADP
fbem-23496	25	23	enterprises	enterprise	NOUN
fbem-23496	25	24	to	to	PART
fbem-23496	25	25	deal	deal	VERB
fbem-23496	25	26	with	with	ADP
fbem-23496	25	27	a	a	DET
fbem-23496	25	28	large	large	ADJ
fbem-23496	25	29	amount	amount	NOUN
fbem-23496	25	30	of	of	ADP
fbem-23496	25	31	financial	financial	ADJ
fbem-23496	25	32	data	datum	NOUN
fbem-23496	25	33	and	and	CCONJ
fbem-23496	25	34	information	information	NOUN
fbem-23496	25	35	,	,	PUNCT
fbem-23496	25	36	improve	improve	VERB
fbem-23496	25	37	the	the	DET
fbem-23496	25	38	efficiency	efficiency	NOUN
fbem-23496	25	39	of	of	ADP
fbem-23496	25	40	the	the	DET
fbem-23496	25	41	financial	financial	ADJ
fbem-23496	25	42	staff	staff	NOUN
fbem-23496	25	43	,	,	PUNCT
fbem-23496	25	44	strengthen	strengthen	VERB
fbem-23496	25	45	the	the	DET
fbem-23496	25	46	internal	internal	ADJ
fbem-23496	25	47	control	control	NOUN
fbem-23496	25	48	of	of	ADP
fbem-23496	25	49	the	the	DET
fbem-23496	25	50	enterprise	enterprise	NOUN
fbem-23496	25	51	,	,	PUNCT
fbem-23496	25	52	and	and	CCONJ
fbem-23496	25	53	achieve	achieve	VERB
fbem-23496	25	54	the	the	DET
fbem-23496	25	55	rational	rational	ADJ
fbem-23496	25	56	use	use	NOUN
fbem-23496	25	57	of	of	ADP
fbem-23496	25	58	resources	resource	NOUN
fbem-23496	25	59	.	.	PUNCT
fbem-23496	26	1	drawing	draw	VERB
fbem-23496	26	2	on	on	ADP
fbem-23496	26	3	the	the	DET
fbem-23496	26	4	experience	experience	NOUN
fbem-23496	26	5	of	of	ADP
fbem-23496	26	6	western	western	ADJ
fbem-23496	26	7	countries	country	NOUN
fbem-23496	26	8	,	,	PUNCT
fbem-23496	26	9	china	china	PROPN
fbem-23496	26	10	began	begin	VERB
fbem-23496	26	11	to	to	PART
fbem-23496	26	12	embark	embark	VERB
fbem-23496	26	13	on	on	ADP
fbem-23496	26	14	the	the	DET
fbem-23496	26	15	exploration	exploration	NOUN
fbem-23496	26	16	of	of	ADP
fbem-23496	26	17	comprehensive	comprehensive	ADJ
fbem-23496	26	18	budget	budget	NOUN
fbem-23496	26	19	management	management	NOUN
fbem-23496	26	20	in	in	ADP
fbem-23496	26	21	the	the	DET
fbem-23496	26	22	1980s	1980s	NUM
fbem-23496	26	23	.	.	PUNCT
fbem-23496	27	1	with	with	ADP
fbem-23496	27	2	the	the	DET
fbem-23496	27	3	continuous	continuous	ADJ
fbem-23496	27	4	development	development	NOUN
fbem-23496	27	5	and	and	CCONJ
fbem-23496	27	6	improvement	improvement	NOUN
fbem-23496	27	7	of	of	ADP
fbem-23496	27	8	china	china	PROPN
fbem-23496	27	9	's	's	PART
fbem-23496	27	10	socialist	socialist	ADJ
fbem-23496	27	11	market	market	NOUN
fbem-23496	27	12	economic	economic	ADJ
fbem-23496	27	13	system	system	NOUN
fbem-23496	27	14	,	,	PUNCT
fbem-23496	27	15	large	large	ADJ
fbem-23496	27	16	-	-	PUNCT
fbem-23496	27	17	scale	scale	NOUN
fbem-23496	27	18	enterprises	enterprise	NOUN
fbem-23496	27	19	started	start	VERB
fbem-23496	27	20	to	to	PART
fbem-23496	27	21	implement	implement	VERB
fbem-23496	27	22	budget	budget	NOUN
fbem-23496	27	23	management	management	NOUN
fbem-23496	27	24	one	one	NUM
fbem-23496	27	25	after	after	ADP
fbem-23496	27	26	another	another	PRON
fbem-23496	27	27	,	,	PUNCT
fbem-23496	27	28	and	and	CCONJ
fbem-23496	27	29	the	the	DET
fbem-23496	27	30	theoretical	theoretical	ADJ
fbem-23496	27	31	research	research	NOUN
fbem-23496	27	32	in	in	ADP
fbem-23496	27	33	this	this	DET
fbem-23496	27	34	regard	regard	NOUN
fbem-23496	27	35	also	also	ADV
fbem-23496	27	36	emerged	emerge	VERB
fbem-23496	27	37	.	.	PUNCT
fbem-23496	28	1	wang	wang	PROPN
fbem-23496	28	2	bin	bin	PROPN
fbem-23496	28	3	(	(	PUNCT
fbem-23496	28	4	1999	1999	NUM
fbem-23496	28	5	)	)	PUNCT
fbem-23496	28	6	elaborated	elaborate	VERB
fbem-23496	28	7	on	on	ADP
fbem-23496	28	8	the	the	DET
fbem-23496	28	9	substantive	substantive	ADJ
fbem-23496	28	10	theory	theory	NOUN
fbem-23496	28	11	of	of	ADP
fbem-23496	28	12	comprehensive	comprehensive	ADJ
fbem-23496	28	13	budget	budget	NOUN
fbem-23496	28	14	,	,	PUNCT
fbem-23496	28	15	pointing	point	VERB
fbem-23496	28	16	out	out	ADP
fbem-23496	28	17	that	that	SCONJ
fbem-23496	28	18	the	the	DET
fbem-23496	28	19	main	main	ADJ
fbem-23496	28	20	role	role	NOUN
fbem-23496	28	21	of	of	ADP
fbem-23496	28	22	the	the	DET
fbem-23496	28	23	budget	budget	NOUN
fbem-23496	28	24	is	be	AUX
fbem-23496	28	25	to	to	PART
fbem-23496	28	26	link	link	VERB
fbem-23496	28	27	corporate	corporate	ADJ
fbem-23496	28	28	strategy	strategy	NOUN
fbem-23496	28	29	with	with	ADP
fbem-23496	28	30	operation	operation	NOUN
fbem-23496	28	31	and	and	CCONJ
fbem-23496	28	32	performance	performance	NOUN
fbem-23496	28	33	,	,	PUNCT
fbem-23496	28	34	reflecting	reflect	VERB
fbem-23496	28	35	the	the	DET
fbem-23496	28	36	"	"	PUNCT
fbem-23496	28	37	decentralisation	decentralisation	NOUN
fbem-23496	28	38	of	of	ADP
fbem-23496	28	39	power	power	NOUN
fbem-23496	28	40	under	under	ADP
fbem-23496	28	41	the	the	DET
fbem-23496	28	42	sharing	sharing	NOUN
fbem-23496	28	43	of	of	ADP
fbem-23496	28	44	rights	right	NOUN
fbem-23496	28	45	"	"	PUNCT
fbem-23496	28	46	,	,	PUNCT
fbem-23496	28	47	and	and	CCONJ
fbem-23496	28	48	discussing	discuss	VERB
fbem-23496	28	49	the	the	DET
fbem-23496	28	50	differences	difference	NOUN
fbem-23496	28	51	in	in	ADP
fbem-23496	28	52	the	the	DET
fbem-23496	28	53	preparation	preparation	NOUN
fbem-23496	28	54	method	method	NOUN
fbem-23496	28	55	due	due	ADP
fbem-23496	28	56	to	to	ADP
fbem-23496	28	57	the	the	DET
fbem-23496	28	58	differences	difference	NOUN
fbem-23496	28	59	in	in	ADP
fbem-23496	28	60	the	the	DET
fbem-23496	28	61	operating	operating	NOUN
fbem-23496	28	62	cycle	cycle	NOUN
fbem-23496	28	63	.	.	PUNCT
fbem-23496	29	1	tang	tang	PROPN
fbem-23496	29	2	guliang	guliang	PROPN
fbem-23496	29	3	and	and	CCONJ
fbem-23496	29	4	du	du	PROPN
fbem-23496	29	5	fei	fei	PROPN
fbem-23496	29	6	(	(	PUNCT
fbem-23496	29	7	2004	2004	NUM
fbem-23496	29	8	)	)	PUNCT
fbem-23496	29	9	explained	explain	VERB
fbem-23496	29	10	the	the	DET
fbem-23496	29	11	basic	basic	ADJ
fbem-23496	29	12	understanding	understanding	NOUN
fbem-23496	29	13	of	of	ADP
fbem-23496	29	14	budget	budget	NOUN
fbem-23496	29	15	and	and	CCONJ
fbem-23496	29	16	budget	budget	NOUN
fbem-23496	29	17	objectives	objective	NOUN
fbem-23496	29	18	,	,	PUNCT
fbem-23496	29	19	believed	believe	VERB
fbem-23496	29	20	that	that	SCONJ
fbem-23496	29	21	the	the	DET
fbem-23496	29	22	core	core	NOUN
fbem-23496	29	23	of	of	ADP
fbem-23496	29	24	enterprise	enterprise	NOUN
fbem-23496	29	25	control	control	NOUN
fbem-23496	29	26	system	system	NOUN
fbem-23496	29	27	is	be	AUX
fbem-23496	29	28	comprehensive	comprehensive	ADJ
fbem-23496	29	29	budget	budget	NOUN
fbem-23496	29	30	management	management	NOUN
fbem-23496	29	31	,	,	PUNCT
fbem-23496	29	32	put	put	VERB
fbem-23496	29	33	forward	forward	ADV
fbem-23496	29	34	the	the	DET
fbem-23496	29	35	defects	defect	NOUN
fbem-23496	29	36	of	of	ADP
fbem-23496	29	37	the	the	DET
fbem-23496	29	38	current	current	ADJ
fbem-23496	29	39	budget	budget	NOUN
fbem-23496	29	40	model	model	NOUN
fbem-23496	29	41	,	,	PUNCT
fbem-23496	29	42	and	and	CCONJ
fbem-23496	29	43	reconstructed	reconstruct	VERB
fbem-23496	29	44	the	the	DET
fbem-23496	29	45	comprehensive	comprehensive	ADJ
fbem-23496	29	46	budget	budget	NOUN
fbem-23496	29	47	management	management	NOUN
fbem-23496	29	48	system	system	NOUN
fbem-23496	29	49	model	model	NOUN
fbem-23496	29	50	based	base	VERB
fbem-23496	29	51	on	on	ADP
fbem-23496	29	52	strategic	strategic	ADJ
fbem-23496	29	53	objectives	objective	NOUN
fbem-23496	29	54	.	.	PUNCT
fbem-23496	30	1	yu	yu	PROPN
fbem-23496	30	2	zengbiao	zengbiao	PROPN
fbem-23496	30	3	(	(	PUNCT
fbem-23496	30	4	2004	2004	NUM
fbem-23496	30	5	)	)	PUNCT
fbem-23496	30	6	argues	argue	VERB
fbem-23496	30	7	that	that	SCONJ
fbem-23496	30	8	a	a	DET
fbem-23496	30	9	budget	budget	NOUN
fbem-23496	30	10	management	management	NOUN
fbem-23496	30	11	system	system	NOUN
fbem-23496	30	12	with	with	ADP
fbem-23496	30	13	a	a	DET
fbem-23496	30	14	comprehensive	comprehensive	ADJ
fbem-23496	30	15	approach	approach	NOUN
fbem-23496	30	16	should	should	AUX
fbem-23496	30	17	contain	contain	VERB
fbem-23496	30	18	four	four	NUM
fbem-23496	30	19	levels	level	NOUN
fbem-23496	30	20	:	:	PUNCT
fbem-23496	30	21	technical	technical	ADJ
fbem-23496	30	22	,	,	PUNCT
fbem-23496	30	23	organisational	organisational	ADJ
fbem-23496	30	24	,	,	PUNCT
fbem-23496	30	25	behavioural	behavioural	ADJ
fbem-23496	30	26	and	and	CCONJ
fbem-23496	30	27	environmental	environmental	ADJ
fbem-23496	30	28	.	.	PUNCT
fbem-23496	31	1	he	he	PRON
fbem-23496	31	2	ying	ying	PROPN
fbem-23496	31	3	(	(	PUNCT
fbem-23496	31	4	2005	2005	NUM
fbem-23496	31	5	)	)	PUNCT
fbem-23496	31	6	points	point	VERB
fbem-23496	31	7	out	out	ADP
fbem-23496	31	8	that	that	SCONJ
fbem-23496	31	9	a	a	DET
fbem-23496	31	10	comprehensive	comprehensive	ADJ
fbem-23496	31	11	budget	budget	NOUN
fbem-23496	31	12	management	management	NOUN
fbem-23496	31	13	system	system	NOUN
fbem-23496	31	14	is	be	AUX
fbem-23496	31	15	oriented	orient	VERB
fbem-23496	31	16	to	to	ADP
fbem-23496	31	17	the	the	DET
fbem-23496	31	18	implementation	implementation	NOUN
fbem-23496	31	19	of	of	ADP
fbem-23496	31	20	the	the	DET
fbem-23496	31	21	strategic	strategic	ADJ
fbem-23496	31	22	development	development	NOUN
fbem-23496	31	23	of	of	ADP
fbem-23496	31	24	the	the	DET
fbem-23496	31	25	enterprise	enterprise	NOUN
fbem-23496	31	26	and	and	CCONJ
fbem-23496	31	27	includes	include	VERB
fbem-23496	31	28	ten	ten	NUM
fbem-23496	31	29	major	major	ADJ
fbem-23496	31	30	modules	module	NOUN
fbem-23496	31	31	,	,	PUNCT
fbem-23496	31	32	such	such	ADJ
fbem-23496	31	33	as	as	ADP
fbem-23496	31	34	the	the	DET
fbem-23496	31	35	organisational	organisational	ADJ
fbem-23496	31	36	structure	structure	NOUN
fbem-23496	31	37	,	,	PUNCT
fbem-23496	31	38	the	the	DET
fbem-23496	31	39	reconciliation	reconciliation	NOUN
fbem-23496	31	40	procedure	procedure	NOUN
fbem-23496	31	41	,	,	PUNCT
fbem-23496	31	42	the	the	DET
fbem-23496	31	43	assessment	assessment	NOUN
fbem-23496	31	44	procedure	procedure	NOUN
fbem-23496	31	45	,	,	PUNCT
fbem-23496	31	46	the	the	DET
fbem-23496	31	47	management	management	NOUN
fbem-23496	31	48	and	and	CCONJ
fbem-23496	31	49	technical	technical	ADJ
fbem-23496	31	50	support	support	NOUN
fbem-23496	31	51	procedure	procedure	NOUN
fbem-23496	31	52	module	module	NOUN
fbem-23496	31	53	,	,	PUNCT
fbem-23496	31	54	etc	etc	X
fbem-23496	31	55	.	.	X
fbem-23496	32	1	moreover	moreover	ADV
fbem-23496	32	2	,	,	PUNCT
fbem-23496	32	3	if	if	SCONJ
fbem-23496	32	4	the	the	DET
fbem-23496	32	5	comprehensive	comprehensive	ADJ
fbem-23496	32	6	budget	budget	NOUN
fbem-23496	32	7	management	management	NOUN
fbem-23496	32	8	system	system	NOUN
fbem-23496	32	9	can	can	AUX
fbem-23496	32	10	be	be	AUX
fbem-23496	32	11	truly	truly	ADV
fbem-23496	32	12	implemented	implement	VERB
fbem-23496	32	13	,	,	PUNCT
fbem-23496	32	14	effectively	effectively	ADV
fbem-23496	32	15	executed	execute	VERB
fbem-23496	32	16	and	and	CCONJ
fbem-23496	32	17	functioned	function	VERB
fbem-23496	32	18	in	in	ADP
fbem-23496	32	19	an	an	DET
fbem-23496	32	20	enterprise	enterprise	NOUN
fbem-23496	32	21	,	,	PUNCT
fbem-23496	32	22	it	it	PRON
fbem-23496	32	23	is	be	AUX
fbem-23496	32	24	able	able	ADJ
fbem-23496	32	25	to	to	PART
fbem-23496	32	26	bring	bring	VERB
fbem-23496	32	27	management	management	NOUN
fbem-23496	32	28	benefits	benefit	NOUN
fbem-23496	32	29	to	to	ADP
fbem-23496	32	30	the	the	DET
fbem-23496	32	31	enterprise	enterprise	NOUN
fbem-23496	32	32	and	and	CCONJ
fbem-23496	32	33	maximise	maximise	VERB
fbem-23496	32	34	the	the	DET
fbem-23496	32	35	value	value	NOUN
fbem-23496	32	36	of	of	ADP
fbem-23496	32	37	the	the	DET
fbem-23496	32	38	enterprise	enterprise	NOUN
fbem-23496	32	39	.	.	PUNCT
fbem-23496	33	1	value	value	NOUN
fbem-23496	33	2	maximisation	maximisation	NOUN
fbem-23496	33	3	.	.	PUNCT
fbem-23496	34	1	deng	deng	PROPN
fbem-23496	34	2	chuanzhou	chuanzhou	PROPN
fbem-23496	34	3	(	(	PUNCT
fbem-23496	34	4	2008	2008	NUM
fbem-23496	34	5	)	)	PUNCT
fbem-23496	34	6	used	use	VERB
fbem-23496	34	7	the	the	DET
fbem-23496	34	8	structural	structural	ADJ
fbem-23496	34	9	equation	equation	NOUN
fbem-23496	34	10	to	to	PART
fbem-23496	34	11	analyse	analyse	VERB
fbem-23496	34	12	the	the	DET
fbem-23496	34	13	correlation	correlation	NOUN
fbem-23496	34	14	between	between	ADP
fbem-23496	34	15	budget	budget	NOUN
fbem-23496	34	16	execution	execution	NOUN
fbem-23496	34	17	,	,	PUNCT
fbem-23496	34	18	budget	budget	NOUN
fbem-23496	34	19	environment	environment	NOUN
fbem-23496	34	20	and	and	CCONJ
fbem-23496	34	21	negative	negative	ADJ
fbem-23496	34	22	budget	budget	NOUN
fbem-23496	34	23	effect	effect	NOUN
fbem-23496	34	24	,	,	PUNCT
fbem-23496	34	25	and	and	CCONJ
fbem-23496	34	26	found	find	VERB
fbem-23496	34	27	that	that	SCONJ
fbem-23496	34	28	the	the	PRON
fbem-23496	34	29	better	well	ADJ
fbem-23496	34	30	the	the	DET
fbem-23496	34	31	budget	budget	NOUN
fbem-23496	34	32	environment	environment	NOUN
fbem-23496	34	33	,	,	PUNCT
fbem-23496	34	34	the	the	DET
fbem-23496	34	35	less	less	ADV
fbem-23496	34	36	obvious	obvious	ADJ
fbem-23496	34	37	the	the	DET
fbem-23496	34	38	negative	negative	ADJ
fbem-23496	34	39	budget	budget	NOUN
fbem-23496	34	40	effect	effect	NOUN
fbem-23496	34	41	;	;	PUNCT
fbem-23496	34	42	while	while	SCONJ
fbem-23496	34	43	the	the	PRON
fbem-23496	34	44	more	more	ADV
fbem-23496	34	45	severe	severe	ADJ
fbem-23496	34	46	the	the	DET
fbem-23496	34	47	budget	budget	NOUN
fbem-23496	34	48	execution	execution	NOUN
fbem-23496	34	49	is	be	AUX
fbem-23496	34	50	the	the	DET
fbem-23496	34	51	more	more	ADV
fbem-23496	34	52	likely	likely	ADJ
fbem-23496	34	53	to	to	PART
fbem-23496	34	54	have	have	VERB
fbem-23496	34	55	a	a	DET
fbem-23496	34	56	negative	negative	ADJ
fbem-23496	34	57	impact	impact	NOUN
fbem-23496	34	58	,	,	PUNCT
fbem-23496	34	59	so	so	SCONJ
fbem-23496	34	60	the	the	DET
fbem-23496	34	61	company	company	NOUN
fbem-23496	34	62	should	should	AUX
fbem-23496	34	63	create	create	VERB
fbem-23496	34	64	an	an	DET
fbem-23496	34	65	environment	environment	NOUN
fbem-23496	34	66	conducive	conducive	ADJ
fbem-23496	34	67	to	to	ADP
fbem-23496	34	68	the	the	DET
fbem-23496	34	69	execution	execution	NOUN
fbem-23496	34	70	of	of	ADP
fbem-23496	34	71	the	the	DET
fbem-23496	34	72	budget	budget	NOUN
fbem-23496	34	73	.	.	PUNCT
fbem-23496	35	1	cui	cui	NOUN
fbem-23496	35	2	(	(	PUNCT
fbem-23496	35	3	2018	2018	NUM
fbem-23496	35	4	)	)	PUNCT
fbem-23496	35	5	pointed	point	VERB
fbem-23496	35	6	out	out	ADP
fbem-23496	35	7	that	that	SCONJ
fbem-23496	35	8	with	with	ADP
fbem-23496	35	9	the	the	DET
fbem-23496	35	10	rapid	rapid	ADJ
fbem-23496	35	11	development	development	NOUN
fbem-23496	35	12	of	of	ADP
fbem-23496	35	13	information	information	NOUN
fbem-23496	35	14	technology	technology	NOUN
fbem-23496	35	15	,	,	PUNCT
fbem-23496	35	16	the	the	DET
fbem-23496	35	17	construction	construction	NOUN
fbem-23496	35	18	of	of	ADP
fbem-23496	35	19	enterprise	enterprise	NOUN
fbem-23496	35	20	informatisation	informatisation	NOUN
fbem-23496	35	21	under	under	ADP
fbem-23496	35	22	the	the	DET
fbem-23496	35	23	cloud	cloud	NOUN
fbem-23496	35	24	computing	compute	VERB
fbem-23496	35	25	environment	environment	NOUN
fbem-23496	35	26	in	in	ADP
fbem-23496	35	27	the	the	DET
fbem-23496	35	28	big	big	ADJ
fbem-23496	35	29	data	data	NOUN
fbem-23496	35	30	era	era	NOUN
fbem-23496	35	31	has	have	AUX
fbem-23496	35	32	become	become	VERB
fbem-23496	35	33	a	a	DET
fbem-23496	35	34	development	development	NOUN
fbem-23496	35	35	need	need	NOUN
fbem-23496	35	36	for	for	ADP
fbem-23496	35	37	comprehensive	comprehensive	ADJ
fbem-23496	35	38	budget	budget	NOUN
fbem-23496	35	39	management	management	NOUN
fbem-23496	35	40	in	in	ADP
fbem-23496	35	41	china	china	PROPN
fbem-23496	35	42	's	's	PART
fbem-23496	35	43	modern	modern	ADJ
fbem-23496	35	44	enterprises	enterprise	NOUN
fbem-23496	35	45	,	,	PUNCT
fbem-23496	35	46	which	which	PRON
fbem-23496	35	47	can	can	AUX
fbem-23496	35	48	not	not	PART
fbem-23496	35	49	only	only	ADV
fbem-23496	35	50	improve	improve	VERB
fbem-23496	35	51	the	the	DET
fbem-23496	35	52	timeliness	timeliness	NOUN
fbem-23496	35	53	of	of	ADP
fbem-23496	35	54	enterprise	enterprise	NOUN
fbem-23496	35	55	information	information	NOUN
fbem-23496	35	56	and	and	CCONJ
fbem-23496	35	57	data	datum	NOUN
fbem-23496	35	58	transmission	transmission	NOUN
fbem-23496	35	59	,	,	PUNCT
fbem-23496	35	60	but	but	CCONJ
fbem-23496	35	61	also	also	ADV
fbem-23496	35	62	help	help	VERB
fbem-23496	35	63	the	the	DET
fbem-23496	35	64	enterprise	enterprise	NOUN
fbem-23496	35	65	to	to	PART
fbem-23496	35	66	control	control	VERB
fbem-23496	35	67	the	the	DET
fbem-23496	35	68	management	management	NOUN
fbem-23496	35	69	costs	cost	NOUN
fbem-23496	35	70	,	,	PUNCT
fbem-23496	35	71	while	while	SCONJ
fbem-23496	35	72	guaranteeing	guarantee	VERB
fbem-23496	35	73	the	the	DET
fbem-23496	35	74	quality	quality	NOUN
fbem-23496	35	75	of	of	ADP
fbem-23496	35	76	enterprise	enterprise	NOUN
fbem-23496	35	77	financial	financial	ADJ
fbem-23496	35	78	information	information	NOUN
fbem-23496	35	79	.	.	PUNCT
fbem-23496	36	1	wang	wang	PROPN
fbem-23496	36	2	huacheng	huacheng	PROPN
fbem-23496	36	3	et	et	PROPN
fbem-23496	36	4	al	al	PROPN
fbem-23496	36	5	.	.	PROPN
fbem-23496	37	1	(	(	PUNCT
fbem-23496	37	2	2020	2020	NUM
fbem-23496	37	3	)	)	PUNCT
fbem-23496	37	4	analyse	analyse	NOUN
fbem-23496	37	5	group	group	PROPN
fbem-23496	37	6	a	a	X
fbem-23496	37	7	and	and	CCONJ
fbem-23496	37	8	find	find	VERB
fbem-23496	37	9	that	that	SCONJ
fbem-23496	37	10	its	its	PRON
fbem-23496	37	11	budget	budget	NOUN
fbem-23496	37	12	management	management	NOUN
fbem-23496	37	13	process	process	NOUN
fbem-23496	37	14	lacks	lack	VERB
fbem-23496	37	15	strategic	strategic	ADJ
fbem-23496	37	16	leadership	leadership	NOUN
fbem-23496	37	17	,	,	PUNCT
fbem-23496	37	18	proposing	propose	VERB
fbem-23496	37	19	that	that	SCONJ
fbem-23496	37	20	the	the	DET
fbem-23496	37	21	enterprise	enterprise	NOUN
fbem-23496	37	22	should	should	AUX
fbem-23496	37	23	take	take	VERB
fbem-23496	37	24	the	the	DET
fbem-23496	37	25	multiple	multiple	ADJ
fbem-23496	37	26	strategic	strategic	ADJ
fbem-23496	37	27	objectives	objective	NOUN
fbem-23496	37	28	as	as	ADP
fbem-23496	37	29	the	the	DET
fbem-23496	37	30	starting	starting	NOUN
fbem-23496	37	31	point	point	NOUN
fbem-23496	37	32	of	of	ADP
fbem-23496	37	33	budget	budget	NOUN
fbem-23496	37	34	management	management	NOUN
fbem-23496	37	35	,	,	PUNCT
fbem-23496	37	36	build	build	VERB
fbem-23496	37	37	a	a	DET
fbem-23496	37	38	budget	budget	NOUN
fbem-23496	37	39	management	management	NOUN
fbem-23496	37	40	system	system	NOUN
fbem-23496	37	41	based	base	VERB
fbem-23496	37	42	on	on	ADP
fbem-23496	37	43	strategic	strategic	ADJ
fbem-23496	37	44	orientation	orientation	NOUN
fbem-23496	37	45	,	,	PUNCT
fbem-23496	37	46	and	and	CCONJ
fbem-23496	37	47	implement	implement	VERB
fbem-23496	37	48	the	the	DET
fbem-23496	37	49	strategic	strategic	ADJ
fbem-23496	37	50	objectives	objective	NOUN
fbem-23496	37	51	into	into	ADP
fbem-23496	37	52	the	the	DET
fbem-23496	37	53	whole	whole	ADJ
fbem-23496	37	54	process	process	NOUN
fbem-23496	37	55	of	of	ADP
fbem-23496	37	56	budget	budget	NOUN
fbem-23496	37	57	management	management	NOUN
fbem-23496	37	58	,	,	PUNCT
fbem-23496	37	59	which	which	PRON
fbem-23496	37	60	will	will	AUX
fbem-23496	37	61	help	help	VERB
fbem-23496	37	62	the	the	DET
fbem-23496	37	63	implementation	implementation	NOUN
fbem-23496	37	64	of	of	ADP
fbem-23496	37	65	the	the	DET
fbem-23496	37	66	enterprise	enterprise	NOUN
fbem-23496	37	67	's	's	PART
fbem-23496	37	68	multiple	multiple	ADJ
fbem-23496	37	69	strategic	strategic	ADJ
fbem-23496	37	70	objectives	objective	NOUN
fbem-23496	37	71	as	as	ADV
fbem-23496	37	72	well	well	ADV
fbem-23496	37	73	as	as	ADP
fbem-23496	37	74	the	the	DET
fbem-23496	37	75	monitoring	monitoring	NOUN
fbem-23496	37	76	and	and	CCONJ
fbem-23496	37	77	controlling	controlling	NOUN
fbem-23496	37	78	of	of	ADP
fbem-23496	37	79	the	the	DET
fbem-23496	37	80	daily	daily	ADJ
fbem-23496	37	81	operation	operation	NOUN
fbem-23496	37	82	and	and	CCONJ
fbem-23496	37	83	management	management	NOUN
fbem-23496	37	84	.	.	PUNCT
fbem-23496	38	1	du	du	PROPN
fbem-23496	38	2	lili	lili	PROPN
fbem-23496	38	3	(	(	PUNCT
fbem-23496	38	4	2021	2021	NUM
fbem-23496	38	5	)	)	PUNCT
fbem-23496	38	6	found	find	VERB
fbem-23496	38	7	that	that	SCONJ
fbem-23496	38	8	the	the	DET
fbem-23496	38	9	implementation	implementation	NOUN
fbem-23496	38	10	of	of	ADP
fbem-23496	38	11	comprehensive	comprehensive	ADJ
fbem-23496	38	12	budget	budget	NOUN
fbem-23496	38	13	management	management	NOUN
fbem-23496	38	14	in	in	ADP
fbem-23496	38	15	enterprises	enterprise	NOUN
fbem-23496	38	16	will	will	AUX
fbem-23496	38	17	face	face	VERB
fbem-23496	38	18	the	the	DET
fbem-23496	38	19	disadvantages	disadvantage	NOUN
fbem-23496	38	20	of	of	ADP
fbem-23496	38	21	enterprise	enterprise	NOUN
fbem-23496	38	22	strategy	strategy	NOUN
fbem-23496	38	23	and	and	CCONJ
fbem-23496	38	24	budget	budget	NOUN
fbem-23496	38	25	can	can	AUX
fbem-23496	38	26	not	not	PART
fbem-23496	38	27	be	be	AUX
fbem-23496	38	28	effectively	effectively	ADV
fbem-23496	38	29	connected	connect	VERB
fbem-23496	38	30	,	,	PUNCT
fbem-23496	38	31	and	and	CCONJ
fbem-23496	38	32	through	through	ADP
fbem-23496	38	33	the	the	DET
fbem-23496	38	34	introduction	introduction	NOUN
fbem-23496	38	35	of	of	ADP
fbem-23496	38	36	the	the	DET
fbem-23496	38	37	balanced	balanced	ADJ
fbem-23496	38	38	scorecard	scorecard	NOUN
fbem-23496	38	39	can	can	AUX
fbem-23496	38	40	be	be	AUX
fbem-23496	38	41	the	the	DET
fbem-23496	38	42	integration	integration	NOUN
fbem-23496	38	43	of	of	ADP
fbem-23496	38	44	enterprise	enterprise	NOUN
fbem-23496	38	45	strategy	strategy	NOUN
fbem-23496	38	46	management	management	NOUN
fbem-23496	38	47	and	and	CCONJ
fbem-23496	38	48	comprehensive	comprehensive	ADJ
fbem-23496	38	49	budget	budget	NOUN
fbem-23496	38	50	management	management	NOUN
fbem-23496	38	51	,	,	PUNCT
fbem-23496	38	52	so	so	SCONJ
fbem-23496	38	53	as	as	SCONJ
fbem-23496	38	54	to	to	PART
fbem-23496	38	55	ensure	ensure	VERB
fbem-23496	38	56	that	that	SCONJ
fbem-23496	38	57	the	the	DET
fbem-23496	38	58	budget	budget	NOUN
fbem-23496	38	59	management	management	NOUN
fbem-23496	38	60	can	can	AUX
fbem-23496	38	61	provide	provide	VERB
fbem-23496	38	62	support	support	NOUN
fbem-23496	38	63	for	for	ADP
fbem-23496	38	64	the	the	DET
fbem-23496	38	65	completion	completion	NOUN
fbem-23496	38	66	of	of	ADP
fbem-23496	38	67	the	the	DET
fbem-23496	38	68	enterprise	enterprise	NOUN
fbem-23496	38	69	's	's	PART
fbem-23496	38	70	strategic	strategic	ADJ
fbem-23496	38	71	objectives	objective	NOUN
fbem-23496	38	72	,	,	PUNCT
fbem-23496	38	73	and	and	CCONJ
fbem-23496	38	74	to	to	PART
fbem-23496	38	75	achieve	achieve	VERB
fbem-23496	38	76	the	the	DET
fbem-23496	38	77	development	development	NOUN
fbem-23496	38	78	of	of	ADP
fbem-23496	38	79	the	the	DET
fbem-23496	38	80	strategic	strategic	ADJ
fbem-23496	38	81	objectives	objective	NOUN
fbem-23496	38	82	of	of	ADP
fbem-23496	38	83	the	the	DET
fbem-23496	38	84	enterprise	enterprise	NOUN
fbem-23496	38	85	and	and	CCONJ
fbem-23496	38	86	the	the	DET
fbem-23496	38	87	effective	effective	ADJ
fbem-23496	38	88	connection	connection	NOUN
fbem-23496	38	89	of	of	ADP
fbem-23496	38	90	comprehensive	comprehensive	ADJ
fbem-23496	38	91	budget	budget	NOUN
fbem-23496	38	92	management	management	NOUN
fbem-23496	38	93	.	.	PUNCT
fbem-23496	39	1	2.2	2.2	NUM
fbem-23496	39	2	.	.	PUNCT
fbem-23496	40	1	literature	literature	NOUN
fbem-23496	40	2	review	review	NOUN
fbem-23496	40	3	by	by	ADP
fbem-23496	40	4	combing	comb	VERB
fbem-23496	40	5	the	the	DET
fbem-23496	40	6	above	above	ADJ
fbem-23496	40	7	literature	literature	NOUN
fbem-23496	40	8	,	,	PUNCT
fbem-23496	40	9	the	the	DET
fbem-23496	40	10	following	follow	VERB
fbem-23496	40	11	points	point	NOUN
fbem-23496	40	12	can	can	AUX
fbem-23496	40	13	be	be	AUX
fbem-23496	40	14	summarised	summarise	VERB
fbem-23496	40	15	:	:	PUNCT
fbem-23496	40	16	firstly	firstly	ADV
fbem-23496	40	17	,	,	PUNCT
fbem-23496	40	18	the	the	DET
fbem-23496	40	19	theory	theory	NOUN
fbem-23496	40	20	of	of	ADP
fbem-23496	40	21	comprehensive	comprehensive	ADJ
fbem-23496	40	22	budget	budget	NOUN
fbem-23496	40	23	management	management	NOUN
fbem-23496	40	24	originated	originate	VERB
fbem-23496	40	25	in	in	ADP
fbem-23496	40	26	foreign	foreign	ADJ
fbem-23496	40	27	countries	country	NOUN
fbem-23496	40	28	,	,	PUNCT
fbem-23496	40	29	and	and	CCONJ
fbem-23496	40	30	after	after	ADP
fbem-23496	40	31	a	a	DET
fbem-23496	40	32	long	long	ADJ
fbem-23496	40	33	period	period	NOUN
fbem-23496	40	34	of	of	ADP
fbem-23496	40	35	exploration	exploration	NOUN
fbem-23496	40	36	and	and	CCONJ
fbem-23496	40	37	research	research	NOUN
fbem-23496	40	38	,	,	PUNCT
fbem-23496	40	39	a	a	DET
fbem-23496	40	40	set	set	NOUN
fbem-23496	40	41	of	of	ADP
fbem-23496	40	42	relatively	relatively	ADV
fbem-23496	40	43	perfect	perfect	ADJ
fbem-23496	40	44	theoretical	theoretical	ADJ
fbem-23496	40	45	system	system	NOUN
fbem-23496	40	46	has	have	AUX
fbem-23496	40	47	been	be	AUX
fbem-23496	40	48	formed	form	VERB
fbem-23496	40	49	,	,	PUNCT
fbem-23496	40	50	which	which	PRON
fbem-23496	40	51	is	be	AUX
fbem-23496	40	52	widely	widely	ADV
fbem-23496	40	53	used	use	VERB
fbem-23496	40	54	in	in	ADP
fbem-23496	40	55	foreign	foreign	ADJ
fbem-23496	40	56	enterprises	enterprise	NOUN
fbem-23496	40	57	.	.	PUNCT
fbem-23496	41	1	secondly	secondly	ADV
fbem-23496	41	2	,	,	PUNCT
fbem-23496	41	3	china	china	PROPN
fbem-23496	41	4	's	's	PART
fbem-23496	41	5	comprehensive	comprehensive	ADJ
fbem-23496	41	6	budget	budget	NOUN
fbem-23496	41	7	management	management	NOUN
fbem-23496	41	8	research	research	NOUN
fbem-23496	41	9	started	start	VERB
fbem-23496	41	10	late	late	ADV
fbem-23496	41	11	,	,	PUNCT
fbem-23496	41	12	but	but	CCONJ
fbem-23496	41	13	in	in	ADP
fbem-23496	41	14	recent	recent	ADJ
fbem-23496	41	15	years	year	NOUN
fbem-23496	41	16	has	have	AUX
fbem-23496	41	17	begun	begin	VERB
fbem-23496	41	18	to	to	PART
fbem-23496	41	19	pay	pay	VERB
fbem-23496	41	20	attention	attention	NOUN
fbem-23496	41	21	to	to	ADP
fbem-23496	41	22	large	large	ADJ
fbem-23496	41	23	enterprises	enterprise	NOUN
fbem-23496	41	24	have	have	AUX
fbem-23496	41	25	begun	begin	VERB
fbem-23496	41	26	to	to	PART
fbem-23496	41	27	implement	implement	VERB
fbem-23496	41	28	budget	budget	NOUN
fbem-23496	41	29	management	management	NOUN
fbem-23496	41	30	,	,	PUNCT
fbem-23496	41	31	many	many	ADJ
fbem-23496	41	32	scholars	scholar	NOUN
fbem-23496	41	33	are	be	AUX
fbem-23496	41	34	also	also	ADV
fbem-23496	41	35	committed	commit	VERB
fbem-23496	41	36	to	to	ADP
fbem-23496	41	37	the	the	DET
fbem-23496	41	38	study	study	NOUN
fbem-23496	41	39	of	of	ADP
fbem-23496	41	40	the	the	DET
fbem-23496	41	41	construction	construction	NOUN
fbem-23496	41	42	and	and	CCONJ
fbem-23496	41	43	use	use	NOUN
fbem-23496	41	44	of	of	ADP
fbem-23496	41	45	enterprise	enterprise	NOUN
fbem-23496	41	46	comprehensive	comprehensive	ADJ
fbem-23496	41	47	budget	budget	NOUN
fbem-23496	41	48	management	management	NOUN
fbem-23496	41	49	system	system	NOUN
fbem-23496	41	50	.	.	PUNCT
fbem-23496	42	1	again	again	ADV
fbem-23496	42	2	,	,	PUNCT
fbem-23496	42	3	comprehensive	comprehensive	ADJ
fbem-23496	42	4	budget	budget	NOUN
fbem-23496	42	5	management	management	NOUN
fbem-23496	42	6	is	be	AUX
fbem-23496	42	7	also	also	ADV
fbem-23496	42	8	gradually	gradually	ADV
fbem-23496	42	9	integrated	integrate	VERB
fbem-23496	42	10	with	with	ADP
fbem-23496	42	11	other	other	ADJ
fbem-23496	42	12	theories	theory	NOUN
fbem-23496	42	13	and	and	CCONJ
fbem-23496	42	14	methods	method	NOUN
fbem-23496	42	15	to	to	PART
fbem-23496	42	16	form	form	VERB
fbem-23496	42	17	a	a	DET
fbem-23496	42	18	new	new	ADJ
fbem-23496	42	19	theoretical	theoretical	ADJ
fbem-23496	42	20	system	system	NOUN
fbem-23496	42	21	,	,	PUNCT
fbem-23496	42	22	our	our	PRON
fbem-23496	42	23	scholars	scholar	NOUN
fbem-23496	42	24	are	be	AUX
fbem-23496	42	25	actively	actively	ADV
fbem-23496	42	26	exploring	explore	VERB
fbem-23496	42	27	comprehensive	comprehensive	ADJ
fbem-23496	42	28	budget	budget	NOUN
fbem-23496	42	29	management	management	NOUN
fbem-23496	42	30	theory	theory	NOUN
fbem-23496	42	31	system	system	NOUN
fbem-23496	42	32	suitable	suitable	ADJ
fbem-23496	42	33	for	for	ADP
fbem-23496	42	34	the	the	DET
fbem-23496	42	35	status	status	NOUN
fbem-23496	42	36	quo	quo	PROPN
fbem-23496	42	37	of	of	ADP
fbem-23496	42	38	china	china	PROPN
fbem-23496	42	39	's	's	PART
fbem-23496	42	40	enterprises	enterprise	NOUN
fbem-23496	42	41	.	.	PUNCT
fbem-23496	43	1	finally	finally	ADV
fbem-23496	43	2	,	,	PUNCT
fbem-23496	43	3	with	with	ADP
fbem-23496	43	4	the	the	DET
fbem-23496	43	5	rapid	rapid	ADJ
fbem-23496	43	6	development	development	NOUN
fbem-23496	43	7	of	of	ADP
fbem-23496	43	8	information	information	NOUN
fbem-23496	43	9	technology	technology	NOUN
fbem-23496	43	10	,	,	PUNCT
fbem-23496	43	11	the	the	DET
fbem-23496	43	12	204	204	NUM
fbem-23496	43	13	combination	combination	NOUN
fbem-23496	43	14	of	of	ADP
fbem-23496	43	15	comprehensive	comprehensive	ADJ
fbem-23496	43	16	budget	budget	NOUN
fbem-23496	43	17	management	management	NOUN
fbem-23496	43	18	and	and	CCONJ
fbem-23496	43	19	information	information	NOUN
fbem-23496	43	20	technology	technology	NOUN
fbem-23496	43	21	has	have	AUX
fbem-23496	43	22	become	become	VERB
fbem-23496	43	23	a	a	DET
fbem-23496	43	24	new	new	ADJ
fbem-23496	43	25	trend	trend	NOUN
fbem-23496	43	26	,	,	PUNCT
fbem-23496	43	27	more	more	ADJ
fbem-23496	43	28	and	and	CCONJ
fbem-23496	43	29	more	more	ADJ
fbem-23496	43	30	experts	expert	NOUN
fbem-23496	43	31	and	and	CCONJ
fbem-23496	43	32	scholars	scholar	NOUN
fbem-23496	43	33	will	will	AUX
fbem-23496	43	34	focus	focus	VERB
fbem-23496	43	35	their	their	PRON
fbem-23496	43	36	research	research	NOUN
fbem-23496	43	37	on	on	ADP
fbem-23496	43	38	the	the	DET
fbem-23496	43	39	application	application	NOUN
fbem-23496	43	40	and	and	CCONJ
fbem-23496	43	41	development	development	NOUN
fbem-23496	43	42	of	of	ADP
fbem-23496	43	43	information	information	NOUN
fbem-23496	43	44	technology	technology	NOUN
fbem-23496	43	45	in	in	ADP
fbem-23496	43	46	comprehensive	comprehensive	ADJ
fbem-23496	43	47	budget	budget	NOUN
fbem-23496	43	48	management	management	NOUN
fbem-23496	43	49	,	,	PUNCT
fbem-23496	43	50	the	the	DET
fbem-23496	43	51	rise	rise	NOUN
fbem-23496	43	52	of	of	ADP
fbem-23496	43	53	big	big	ADJ
fbem-23496	43	54	data	datum	NOUN
fbem-23496	43	55	and	and	CCONJ
fbem-23496	43	56	cloud	cloud	NOUN
fbem-23496	43	57	computing	computing	NOUN
fbem-23496	43	58	and	and	CCONJ
fbem-23496	43	59	other	other	ADJ
fbem-23496	43	60	information	information	NOUN
fbem-23496	43	61	technology	technology	NOUN
fbem-23496	43	62	means	mean	NOUN
fbem-23496	43	63	has	have	AUX
fbem-23496	43	64	caused	cause	VERB
fbem-23496	43	65	a	a	DET
fbem-23496	43	66	hot	hot	ADJ
fbem-23496	43	67	debate	debate	NOUN
fbem-23496	43	68	in	in	ADP
fbem-23496	43	69	the	the	DET
fbem-23496	43	70	theoretical	theoretical	ADJ
fbem-23496	43	71	community	community	NOUN
fbem-23496	43	72	,	,	PUNCT
fbem-23496	43	73	most	most	ADJ
fbem-23496	43	74	of	of	ADP
fbem-23496	43	75	our	our	PRON
fbem-23496	43	76	scholars	scholar	NOUN
fbem-23496	43	77	take	take	VERB
fbem-23496	43	78	the	the	DET
fbem-23496	43	79	cloud	cloud	NOUN
fbem-23496	43	80	computing	computing	NOUN
fbem-23496	43	81	perspective	perspective	NOUN
fbem-23496	43	82	in	in	ADP
fbem-23496	43	83	the	the	DET
fbem-23496	43	84	era	era	NOUN
fbem-23496	43	85	of	of	ADP
fbem-23496	43	86	big	big	ADJ
fbem-23496	43	87	data	datum	NOUN
fbem-23496	43	88	as	as	ADP
fbem-23496	43	89	a	a	DET
fbem-23496	43	90	starting	starting	NOUN
fbem-23496	43	91	point	point	NOUN
fbem-23496	43	92	,	,	PUNCT
fbem-23496	43	93	combined	combine	VERB
fbem-23496	43	94	with	with	ADP
fbem-23496	43	95	the	the	DET
fbem-23496	43	96	budget	budget	NOUN
fbem-23496	43	97	management	management	NOUN
fbem-23496	43	98	process	process	NOUN
fbem-23496	43	99	,	,	PUNCT
fbem-23496	43	100	and	and	CCONJ
fbem-23496	43	101	a	a	DET
fbem-23496	43	102	new	new	ADJ
fbem-23496	43	103	framework	framework	NOUN
fbem-23496	43	104	for	for	ADP
fbem-23496	43	105	comprehensive	comprehensive	ADJ
fbem-23496	43	106	budget	budget	NOUN
fbem-23496	43	107	management	management	NOUN
fbem-23496	43	108	of	of	ADP
fbem-23496	43	109	enterprises	enterprise	NOUN
fbem-23496	43	110	in	in	ADP
fbem-23496	43	111	china	china	PROPN
fbem-23496	43	112	is	be	AUX
fbem-23496	43	113	proposed	propose	VERB
fbem-23496	43	114	,	,	PUNCT
fbem-23496	43	115	using	use	VERB
fbem-23496	43	116	cloud	cloud	NOUN
fbem-23496	43	117	computing	computing	NOUN
fbem-23496	43	118	to	to	PART
fbem-23496	43	119	change	change	VERB
fbem-23496	43	120	the	the	DET
fbem-23496	43	121	traditional	traditional	ADJ
fbem-23496	43	122	budget	budget	NOUN
fbem-23496	43	123	management	management	NOUN
fbem-23496	43	124	method	method	NOUN
fbem-23496	43	125	,	,	PUNCT
fbem-23496	43	126	introducing	introduce	VERB
fbem-23496	43	127	information	information	NOUN
fbem-23496	43	128	technology	technology	NOUN
fbem-23496	43	129	to	to	PART
fbem-23496	43	130	improve	improve	VERB
fbem-23496	43	131	the	the	DET
fbem-23496	43	132	level	level	NOUN
fbem-23496	43	133	of	of	ADP
fbem-23496	43	134	budget	budget	NOUN
fbem-23496	43	135	management	management	NOUN
fbem-23496	43	136	,	,	PUNCT
fbem-23496	43	137	so	so	SCONJ
fbem-23496	43	138	that	that	SCONJ
fbem-23496	43	139	enterprises	enterprise	NOUN
fbem-23496	43	140	can	can	AUX
fbem-23496	43	141	give	give	VERB
fbem-23496	43	142	full	full	ADJ
fbem-23496	43	143	play	play	NOUN
fbem-23496	43	144	to	to	ADP
fbem-23496	43	145	the	the	DET
fbem-23496	43	146	function	function	NOUN
fbem-23496	43	147	of	of	ADP
fbem-23496	43	148	comprehensive	comprehensive	ADJ
fbem-23496	43	149	budget	budget	NOUN
fbem-23496	43	150	management	management	NOUN
fbem-23496	43	151	and	and	CCONJ
fbem-23496	43	152	reasonably	reasonably	ADV
fbem-23496	43	153	allocate	allocate	ADJ
fbem-23496	43	154	resources	resource	NOUN
fbem-23496	43	155	to	to	PART
fbem-23496	43	156	maximize	maximize	VERB
fbem-23496	43	157	the	the	DET
fbem-23496	43	158	value	value	NOUN
fbem-23496	43	159	of	of	ADP
fbem-23496	43	160	the	the	DET
fbem-23496	43	161	enterprise	enterprise	NOUN
fbem-23496	43	162	.	.	PUNCT
fbem-23496	44	1	therefore	therefore	ADV
fbem-23496	44	2	,	,	PUNCT
fbem-23496	44	3	this	this	DET
fbem-23496	44	4	research	research	NOUN
fbem-23496	44	5	is	be	AUX
fbem-23496	44	6	also	also	ADV
fbem-23496	44	7	based	base	VERB
fbem-23496	44	8	on	on	ADP
fbem-23496	44	9	the	the	DET
fbem-23496	44	10	big	big	ADJ
fbem-23496	44	11	data	datum	NOUN
fbem-23496	44	12	background	background	NOUN
fbem-23496	44	13	to	to	PART
fbem-23496	44	14	discuss	discuss	VERB
fbem-23496	44	15	and	and	CCONJ
fbem-23496	44	16	study	study	VERB
fbem-23496	44	17	the	the	DET
fbem-23496	44	18	application	application	NOUN
fbem-23496	44	19	of	of	ADP
fbem-23496	44	20	comprehensive	comprehensive	ADJ
fbem-23496	44	21	budget	budget	NOUN
fbem-23496	44	22	management	management	NOUN
fbem-23496	44	23	under	under	ADP
fbem-23496	44	24	cloud	cloud	NOUN
fbem-23496	44	25	computing	computing	NOUN
fbem-23496	44	26	.	.	PUNCT
fbem-23496	45	1	3	3	X
fbem-23496	45	2	.	.	X
fbem-23496	45	3	relevant	relevant	ADJ
fbem-23496	45	4	concepts	concept	NOUN
fbem-23496	45	5	3.1	3.1	NUM
fbem-23496	45	6	.	.	PUNCT
fbem-23496	46	1	big	big	ADJ
fbem-23496	46	2	data	datum	NOUN
fbem-23496	46	3	different	different	ADJ
fbem-23496	46	4	research	research	NOUN
fbem-23496	46	5	organisations	organisation	NOUN
fbem-23496	46	6	have	have	AUX
fbem-23496	46	7	given	give	VERB
fbem-23496	46	8	different	different	ADJ
fbem-23496	46	9	definitions	definition	NOUN
fbem-23496	46	10	to	to	ADP
fbem-23496	46	11	the	the	DET
fbem-23496	46	12	concept	concept	NOUN
fbem-23496	46	13	of	of	ADP
fbem-23496	46	14	"	"	PUNCT
fbem-23496	46	15	big	big	ADJ
fbem-23496	46	16	data	datum	NOUN
fbem-23496	46	17	"	"	PUNCT
fbem-23496	46	18	based	base	VERB
fbem-23496	46	19	on	on	ADP
fbem-23496	46	20	its	its	PRON
fbem-23496	46	21	characteristics	characteristic	NOUN
fbem-23496	46	22	,	,	PUNCT
fbem-23496	46	23	and	and	CCONJ
fbem-23496	46	24	gartner	gartner	NOUN
fbem-23496	46	25	has	have	AUX
fbem-23496	46	26	defined	define	VERB
fbem-23496	46	27	"	"	PUNCT
fbem-23496	46	28	big	big	ADJ
fbem-23496	46	29	data	datum	NOUN
fbem-23496	46	30	"	"	PUNCT
fbem-23496	46	31	as	as	ADP
fbem-23496	46	32	3v	3v	NUM
fbem-23496	46	33	value	value	NOUN
fbem-23496	46	34	,	,	PUNCT
fbem-23496	46	35	velocity	velocity	NOUN
fbem-23496	46	36	and	and	CCONJ
fbem-23496	46	37	variety	variety	NOUN
fbem-23496	46	38	.	.	PUNCT
fbem-23496	47	1	gartner	gartner	PROPN
fbem-23496	47	2	defines	define	VERB
fbem-23496	47	3	"	"	PUNCT
fbem-23496	47	4	big	big	ADJ
fbem-23496	47	5	data	datum	NOUN
fbem-23496	47	6	"	"	PUNCT
fbem-23496	47	7	as	as	ADP
fbem-23496	47	8	3v	3v	NUM
fbem-23496	47	9	value	value	NOUN
fbem-23496	47	10	,	,	PUNCT
fbem-23496	47	11	velocity	velocity	NOUN
fbem-23496	47	12	and	and	CCONJ
fbem-23496	47	13	variety	variety	NOUN
fbem-23496	47	14	(	(	PUNCT
fbem-23496	47	15	volume	volume	NOUN
fbem-23496	47	16	,	,	PUNCT
fbem-23496	47	17	velocity	velocity	NOUN
fbem-23496	47	18	and	and	CCONJ
fbem-23496	47	19	variety	variety	NOUN
fbem-23496	47	20	)	)	PUNCT
fbem-23496	47	21	,	,	PUNCT
fbem-23496	47	22	which	which	PRON
fbem-23496	47	23	regards	regard	VERB
fbem-23496	47	24	"	"	PUNCT
fbem-23496	47	25	big	big	ADJ
fbem-23496	47	26	data	datum	NOUN
fbem-23496	47	27	"	"	PUNCT
fbem-23496	47	28	as	as	ADP
fbem-23496	47	29	an	an	DET
fbem-23496	47	30	information	information	NOUN
fbem-23496	47	31	asset	asset	NOUN
fbem-23496	47	32	that	that	PRON
fbem-23496	47	33	can	can	AUX
fbem-23496	47	34	be	be	AUX
fbem-23496	47	35	used	use	VERB
fbem-23496	47	36	for	for	ADP
fbem-23496	47	37	decision	decision	NOUN
fbem-23496	47	38	-	-	PUNCT
fbem-23496	47	39	making	making	NOUN
fbem-23496	47	40	only	only	ADV
fbem-23496	47	41	after	after	ADP
fbem-23496	47	42	professional	professional	ADJ
fbem-23496	47	43	processing	processing	NOUN
fbem-23496	47	44	.	.	PUNCT
fbem-23496	48	1	ackinsey	ackinsey	ADJ
fbem-23496	48	2	considers	consider	VERB
fbem-23496	48	3	"	"	PUNCT
fbem-23496	48	4	big	big	ADJ
fbem-23496	48	5	data	datum	NOUN
fbem-23496	48	6	"	"	PUNCT
fbem-23496	48	7	to	to	PART
fbem-23496	48	8	be	be	AUX
fbem-23496	48	9	a	a	DET
fbem-23496	48	10	collection	collection	NOUN
fbem-23496	48	11	of	of	ADP
fbem-23496	48	12	massive	massive	ADJ
fbem-23496	48	13	amounts	amount	NOUN
fbem-23496	48	14	of	of	ADP
fbem-23496	48	15	data	datum	NOUN
fbem-23496	48	16	,	,	PUNCT
fbem-23496	48	17	the	the	DET
fbem-23496	48	18	scale	scale	NOUN
fbem-23496	48	19	of	of	ADP
fbem-23496	48	20	which	which	PRON
fbem-23496	48	21	exceeds	exceed	VERB
fbem-23496	48	22	the	the	DET
fbem-23496	48	23	processing	processing	NOUN
fbem-23496	48	24	power	power	NOUN
fbem-23496	48	25	of	of	ADP
fbem-23496	48	26	traditional	traditional	ADJ
fbem-23496	48	27	databases	database	NOUN
fbem-23496	48	28	,	,	PUNCT
fbem-23496	48	29	and	and	CCONJ
fbem-23496	48	30	adds	add	VERB
fbem-23496	48	31	the	the	DET
fbem-23496	48	32	characteristic	characteristic	NOUN
fbem-23496	48	33	of	of	ADP
fbem-23496	48	34	value	value	NOUN
fbem-23496	48	35	to	to	ADP
fbem-23496	48	36	it	it	PRON
fbem-23496	48	37	.	.	PUNCT
fbem-23496	49	1	according	accord	VERB
fbem-23496	49	2	to	to	ADP
fbem-23496	49	3	wikipedia	wikipedia	PROPN
fbem-23496	49	4	,	,	PUNCT
fbem-23496	49	5	"	"	PUNCT
fbem-23496	49	6	big	big	ADJ
fbem-23496	49	7	data	datum	NOUN
fbem-23496	49	8	"	"	PUNCT
fbem-23496	49	9	refers	refer	VERB
fbem-23496	49	10	to	to	ADP
fbem-23496	49	11	a	a	DET
fbem-23496	49	12	kind	kind	NOUN
fbem-23496	49	13	of	of	ADP
fbem-23496	49	14	data	datum	NOUN
fbem-23496	49	15	management	management	NOUN
fbem-23496	49	16	tool	tool	NOUN
fbem-23496	49	17	that	that	PRON
fbem-23496	49	18	filters	filter	VERB
fbem-23496	49	19	,	,	PUNCT
fbem-23496	49	20	stores	store	NOUN
fbem-23496	49	21	,	,	PUNCT
fbem-23496	49	22	analyses	analysis	NOUN
fbem-23496	49	23	,	,	PUNCT
fbem-23496	49	24	and	and	CCONJ
fbem-23496	49	25	visualises	visualise	VERB
fbem-23496	49	26	and	and	CCONJ
fbem-23496	49	27	applies	apply	VERB
fbem-23496	49	28	massive	massive	ADJ
fbem-23496	49	29	amounts	amount	NOUN
fbem-23496	49	30	of	of	ADP
fbem-23496	49	31	information	information	NOUN
fbem-23496	49	32	(	(	PUNCT
fbem-23496	49	33	including	include	VERB
fbem-23496	49	34	relevant	relevant	ADJ
fbem-23496	49	35	and	and	CCONJ
fbem-23496	49	36	non	non	ADJ
fbem-23496	49	37	-	-	ADJ
fbem-23496	49	38	relevant	relevant	ADJ
fbem-23496	49	39	information	information	NOUN
fbem-23496	49	40	)	)	PUNCT
fbem-23496	49	41	after	after	ADP
fbem-23496	49	42	acquiring	acquire	VERB
fbem-23496	49	43	it	it	PRON
fbem-23496	49	44	.	.	PUNCT
fbem-23496	50	1	comprehensive	comprehensive	ADJ
fbem-23496	50	2	research	research	NOUN
fbem-23496	50	3	institutions	institution	NOUN
fbem-23496	50	4	on	on	ADP
fbem-23496	50	5	the	the	DET
fbem-23496	50	6	definition	definition	NOUN
fbem-23496	50	7	of	of	ADP
fbem-23496	50	8	"	"	PUNCT
fbem-23496	50	9	big	big	ADJ
fbem-23496	50	10	data	datum	NOUN
fbem-23496	50	11	"	"	PUNCT
fbem-23496	50	12	in	in	ADP
fbem-23496	50	13	-	-	PUNCT
fbem-23496	50	14	depth	depth	NOUN
fbem-23496	50	15	discussion	discussion	NOUN
fbem-23496	50	16	,	,	PUNCT
fbem-23496	50	17	this	this	DET
fbem-23496	50	18	study	study	NOUN
fbem-23496	50	19	from	from	ADP
fbem-23496	50	20	the	the	DET
fbem-23496	50	21	perspective	perspective	NOUN
fbem-23496	50	22	of	of	ADP
fbem-23496	50	23	management	management	NOUN
fbem-23496	50	24	,	,	PUNCT
fbem-23496	50	25	that	that	SCONJ
fbem-23496	50	26	"	"	PUNCT
fbem-23496	50	27	big	big	ADJ
fbem-23496	50	28	data	datum	NOUN
fbem-23496	50	29	"	"	PUNCT
fbem-23496	50	30	is	be	AUX
fbem-23496	50	31	through	through	ADP
fbem-23496	50	32	the	the	DET
fbem-23496	50	33	massive	massive	ADJ
fbem-23496	50	34	data	datum	NOUN
fbem-23496	50	35	information	information	NOUN
fbem-23496	50	36	data	datum	NOUN
fbem-23496	50	37	mining	mining	NOUN
fbem-23496	50	38	and	and	CCONJ
fbem-23496	50	39	multi	multi	ADJ
fbem-23496	50	40	-	-	ADJ
fbem-23496	50	41	dimensional	dimensional	ADJ
fbem-23496	50	42	analysis	analysis	NOUN
fbem-23496	50	43	of	of	ADP
fbem-23496	50	44	the	the	DET
fbem-23496	50	45	formation	formation	NOUN
fbem-23496	50	46	of	of	ADP
fbem-23496	50	47	the	the	DET
fbem-23496	50	48	management	management	NOUN
fbem-23496	50	49	to	to	PART
fbem-23496	50	50	make	make	VERB
fbem-23496	50	51	effective	effective	ADJ
fbem-23496	50	52	decisions	decision	NOUN
fbem-23496	50	53	to	to	PART
fbem-23496	50	54	provide	provide	VERB
fbem-23496	50	55	support	support	NOUN
fbem-23496	50	56	and	and	CCONJ
fbem-23496	50	57	help	help	VERB
fbem-23496	50	58	valuable	valuable	ADJ
fbem-23496	50	59	information	information	NOUN
fbem-23496	50	60	.	.	PUNCT
fbem-23496	51	1	this	this	DET
fbem-23496	51	2	study	study	NOUN
fbem-23496	51	3	,	,	PUNCT
fbem-23496	51	4	from	from	ADP
fbem-23496	51	5	the	the	DET
fbem-23496	51	6	perspective	perspective	NOUN
fbem-23496	51	7	of	of	ADP
fbem-23496	51	8	management	management	NOUN
fbem-23496	51	9	science	science	NOUN
fbem-23496	51	10	,	,	PUNCT
fbem-23496	51	11	considers	consider	VERB
fbem-23496	51	12	"	"	PUNCT
fbem-23496	51	13	big	big	ADJ
fbem-23496	51	14	data	datum	NOUN
fbem-23496	51	15	"	"	PUNCT
fbem-23496	51	16	as	as	ADP
fbem-23496	51	17	valuable	valuable	ADJ
fbem-23496	51	18	information	information	NOUN
fbem-23496	51	19	that	that	PRON
fbem-23496	51	20	supports	support	VERB
fbem-23496	51	21	and	and	CCONJ
fbem-23496	51	22	helps	help	VERB
fbem-23496	51	23	management	management	NOUN
fbem-23496	51	24	make	make	VERB
fbem-23496	51	25	effective	effective	ADJ
fbem-23496	51	26	decisions	decision	NOUN
fbem-23496	51	27	through	through	ADP
fbem-23496	51	28	data	data	NOUN
fbem-23496	51	29	mining	mining	NOUN
fbem-23496	51	30	and	and	CCONJ
fbem-23496	51	31	multi	multi	ADJ
fbem-23496	51	32	-	-	ADJ
fbem-23496	51	33	dimensional	dimensional	ADJ
fbem-23496	51	34	analysis	analysis	NOUN
fbem-23496	51	35	of	of	ADP
fbem-23496	51	36	massive	massive	ADJ
fbem-23496	51	37	data	datum	NOUN
fbem-23496	51	38	information	information	NOUN
fbem-23496	51	39	.	.	PUNCT
fbem-23496	52	1	3.2	3.2	NUM
fbem-23496	52	2	.	.	PUNCT
fbem-23496	53	1	cloud	cloud	NOUN
fbem-23496	53	2	accounting	accounting	PROPN
fbem-23496	53	3	cloud	cloud	PROPN
fbem-23496	53	4	accounting	accounting	NOUN
fbem-23496	53	5	is	be	AUX
fbem-23496	53	6	derived	derive	VERB
fbem-23496	53	7	from	from	ADP
fbem-23496	53	8	the	the	DET
fbem-23496	53	9	concept	concept	NOUN
fbem-23496	53	10	of	of	ADP
fbem-23496	53	11	cloud	cloud	NOUN
fbem-23496	53	12	computing	computing	NOUN
fbem-23496	53	13	(	(	PUNCT
fbem-23496	53	14	cloud	cloud	NOUN
fbem-23496	53	15	computing	computing	NOUN
fbem-23496	53	16	)	)	PUNCT
fbem-23496	53	17	,	,	PUNCT
fbem-23496	53	18	which	which	PRON
fbem-23496	53	19	provides	provide	VERB
fbem-23496	53	20	accounting	accounting	NOUN
fbem-23496	53	21	,	,	PUNCT
fbem-23496	53	22	management	management	NOUN
fbem-23496	53	23	and	and	CCONJ
fbem-23496	53	24	decision	decision	NOUN
fbem-23496	53	25	-	-	PUNCT
fbem-23496	53	26	making	make	VERB
fbem-23496	53	27	services	service	NOUN
fbem-23496	53	28	to	to	ADP
fbem-23496	53	29	enterprises	enterprise	NOUN
fbem-23496	53	30	through	through	ADP
fbem-23496	53	31	the	the	DET
fbem-23496	53	32	connotations	connotation	NOUN
fbem-23496	53	33	and	and	CCONJ
fbem-23496	53	34	functions	function	NOUN
fbem-23496	53	35	of	of	ADP
fbem-23496	53	36	cloud	cloud	NOUN
fbem-23496	53	37	computing	computing	NOUN
fbem-23496	53	38	.	.	PUNCT
fbem-23496	54	1	cloud	cloud	NOUN
fbem-23496	54	2	computing	computing	NOUN
fbem-23496	54	3	is	be	AUX
fbem-23496	54	4	a	a	DET
fbem-23496	54	5	mode	mode	NOUN
fbem-23496	54	6	of	of	ADP
fbem-23496	54	7	providing	provide	VERB
fbem-23496	54	8	computing	compute	VERB
fbem-23496	54	9	resources	resource	NOUN
fbem-23496	54	10	and	and	CCONJ
fbem-23496	54	11	services	service	NOUN
fbem-23496	54	12	to	to	ADP
fbem-23496	54	13	customers	customer	NOUN
fbem-23496	54	14	through	through	ADP
fbem-23496	54	15	the	the	DET
fbem-23496	54	16	internet	internet	NOUN
fbem-23496	54	17	,	,	PUNCT
fbem-23496	54	18	which	which	PRON
fbem-23496	54	19	has	have	VERB
fbem-23496	54	20	the	the	DET
fbem-23496	54	21	characteristics	characteristic	NOUN
fbem-23496	54	22	of	of	ADP
fbem-23496	54	23	dynamic	dynamic	ADJ
fbem-23496	54	24	scalability	scalability	NOUN
fbem-23496	54	25	,	,	PUNCT
fbem-23496	54	26	virtualisation	virtualisation	NOUN
fbem-23496	54	27	,	,	PUNCT
fbem-23496	54	28	high	high	ADJ
fbem-23496	54	29	availability	availability	NOUN
fbem-23496	54	30	and	and	CCONJ
fbem-23496	54	31	flexibility	flexibility	NOUN
fbem-23496	54	32	.	.	PUNCT
fbem-23496	55	1	in	in	ADP
fbem-23496	55	2	the	the	DET
fbem-23496	55	3	cloud	cloud	NOUN
fbem-23496	55	4	computing	computing	NOUN
fbem-23496	55	5	environment	environment	NOUN
fbem-23496	55	6	,	,	PUNCT
fbem-23496	55	7	the	the	DET
fbem-23496	55	8	enterprise	enterprise	NOUN
fbem-23496	55	9	's	's	PART
fbem-23496	55	10	information	information	NOUN
fbem-23496	55	11	resources	resource	NOUN
fbem-23496	55	12	are	be	AUX
fbem-23496	55	13	stored	store	VERB
fbem-23496	55	14	in	in	ADP
fbem-23496	55	15	the	the	DET
fbem-23496	55	16	cloud	cloud	NOUN
fbem-23496	55	17	,	,	PUNCT
fbem-23496	55	18	which	which	PRON
fbem-23496	55	19	avoids	avoid	VERB
fbem-23496	55	20	the	the	DET
fbem-23496	55	21	problem	problem	NOUN
fbem-23496	55	22	of	of	ADP
fbem-23496	55	23	insufficient	insufficient	ADJ
fbem-23496	55	24	storage	storage	NOUN
fbem-23496	55	25	space	space	NOUN
fbem-23496	55	26	for	for	ADP
fbem-23496	55	27	the	the	DET
fbem-23496	55	28	enterprise	enterprise	NOUN
fbem-23496	55	29	,	,	PUNCT
fbem-23496	55	30	and	and	CCONJ
fbem-23496	55	31	can	can	AUX
fbem-23496	55	32	dynamically	dynamically	ADV
fbem-23496	55	33	expand	expand	VERB
fbem-23496	55	34	or	or	CCONJ
fbem-23496	55	35	shrink	shrink	VERB
fbem-23496	55	36	the	the	DET
fbem-23496	55	37	computing	computing	NOUN
fbem-23496	55	38	resources	resource	NOUN
fbem-23496	55	39	according	accord	VERB
fbem-23496	55	40	to	to	ADP
fbem-23496	55	41	the	the	DET
fbem-23496	55	42	demand	demand	NOUN
fbem-23496	55	43	.	.	PUNCT
fbem-23496	56	1	based	base	VERB
fbem-23496	56	2	on	on	ADP
fbem-23496	56	3	the	the	DET
fbem-23496	56	4	technical	technical	ADJ
fbem-23496	56	5	means	mean	NOUN
fbem-23496	56	6	of	of	ADP
fbem-23496	56	7	cloud	cloud	NOUN
fbem-23496	56	8	computing	computing	NOUN
fbem-23496	56	9	,	,	PUNCT
fbem-23496	56	10	the	the	DET
fbem-23496	56	11	cloud	cloud	ADJ
fbem-23496	56	12	accounting	accounting	NOUN
fbem-23496	56	13	platform	platform	NOUN
fbem-23496	56	14	arranges	arrange	VERB
fbem-23496	56	15	the	the	DET
fbem-23496	56	16	virtual	virtual	ADJ
fbem-23496	56	17	accounting	accounting	NOUN
fbem-23496	56	18	information	information	NOUN
fbem-23496	56	19	system	system	NOUN
fbem-23496	56	20	in	in	ADP
fbem-23496	56	21	the	the	DET
fbem-23496	56	22	cloud	cloud	NOUN
fbem-23496	56	23	,	,	PUNCT
fbem-23496	56	24	which	which	PRON
fbem-23496	56	25	enables	enable	VERB
fbem-23496	56	26	enterprises	enterprise	NOUN
fbem-23496	56	27	to	to	PART
fbem-23496	56	28	carry	carry	VERB
fbem-23496	56	29	out	out	ADP
fbem-23496	56	30	accounting	accounting	NOUN
fbem-23496	56	31	operations	operation	NOUN
fbem-23496	56	32	through	through	ADP
fbem-23496	56	33	the	the	DET
fbem-23496	56	34	internet	internet	NOUN
fbem-23496	56	35	at	at	ADP
fbem-23496	56	36	any	any	DET
fbem-23496	56	37	time	time	NOUN
fbem-23496	56	38	and	and	CCONJ
fbem-23496	56	39	any	any	DET
fbem-23496	56	40	place	place	NOUN
fbem-23496	56	41	,	,	PUNCT
fbem-23496	56	42	without	without	ADP
fbem-23496	56	43	the	the	DET
fbem-23496	56	44	need	need	NOUN
fbem-23496	56	45	to	to	PART
fbem-23496	56	46	install	install	VERB
fbem-23496	56	47	any	any	DET
fbem-23496	56	48	software	software	NOUN
fbem-23496	56	49	or	or	CCONJ
fbem-23496	56	50	purchase	purchase	VERB
fbem-23496	56	51	and	and	CCONJ
fbem-23496	56	52	maintain	maintain	VERB
fbem-23496	56	53	hardware	hardware	NOUN
fbem-23496	56	54	equipment	equipment	NOUN
fbem-23496	56	55	,	,	PUNCT
fbem-23496	56	56	which	which	PRON
fbem-23496	56	57	greatly	greatly	ADV
fbem-23496	56	58	improves	improve	VERB
fbem-23496	56	59	the	the	DET
fbem-23496	56	60	convenience	convenience	NOUN
fbem-23496	56	61	and	and	CCONJ
fbem-23496	56	62	efficiency	efficiency	NOUN
fbem-23496	56	63	of	of	ADP
fbem-23496	56	64	accounting	accounting	NOUN
fbem-23496	56	65	work	work	NOUN
fbem-23496	56	66	.	.	PUNCT
fbem-23496	57	1	meanwhile	meanwhile	ADV
fbem-23496	57	2	,	,	PUNCT
fbem-23496	57	3	cloud	cloud	ADJ
fbem-23496	57	4	accounting	accounting	NOUN
fbem-23496	57	5	service	service	NOUN
fbem-23496	57	6	providers	provider	NOUN
fbem-23496	57	7	usually	usually	ADV
fbem-23496	57	8	adopt	adopt	VERB
fbem-23496	57	9	strict	strict	ADJ
fbem-23496	57	10	security	security	NOUN
fbem-23496	57	11	measures	measure	NOUN
fbem-23496	57	12	to	to	PART
fbem-23496	57	13	safeguard	safeguard	VERB
fbem-23496	57	14	users	user	NOUN
fbem-23496	57	15	'	'	PART
fbem-23496	57	16	financial	financial	ADJ
fbem-23496	57	17	data	datum	NOUN
fbem-23496	57	18	,	,	PUNCT
fbem-23496	57	19	such	such	ADJ
fbem-23496	57	20	as	as	ADP
fbem-23496	57	21	data	datum	NOUN
fbem-23496	57	22	encryption	encryption	NOUN
fbem-23496	57	23	and	and	CCONJ
fbem-23496	57	24	identity	identity	NOUN
fbem-23496	57	25	verification	verification	NOUN
fbem-23496	57	26	,	,	PUNCT
fbem-23496	57	27	so	so	SCONJ
fbem-23496	57	28	that	that	SCONJ
fbem-23496	57	29	enterprises	enterprise	NOUN
fbem-23496	57	30	'	'	PART
fbem-23496	57	31	financial	financial	ADJ
fbem-23496	57	32	data	datum	NOUN
fbem-23496	57	33	can	can	AUX
fbem-23496	57	34	be	be	AUX
fbem-23496	57	35	effectively	effectively	ADV
fbem-23496	57	36	protected	protect	VERB
fbem-23496	57	37	from	from	ADP
fbem-23496	57	38	the	the	DET
fbem-23496	57	39	risk	risk	NOUN
fbem-23496	57	40	of	of	ADP
fbem-23496	57	41	data	datum	NOUN
fbem-23496	57	42	leakage	leakage	NOUN
fbem-23496	57	43	or	or	CCONJ
fbem-23496	57	44	loss	loss	NOUN
fbem-23496	57	45	.	.	PUNCT
fbem-23496	58	1	for	for	ADP
fbem-23496	58	2	the	the	DET
fbem-23496	58	3	concept	concept	NOUN
fbem-23496	58	4	of	of	ADP
fbem-23496	58	5	cloud	cloud	ADJ
fbem-23496	58	6	accounting	accounting	NOUN
fbem-23496	58	7	,	,	PUNCT
fbem-23496	58	8	different	different	ADJ
fbem-23496	58	9	experts	expert	NOUN
fbem-23496	58	10	and	and	CCONJ
fbem-23496	58	11	scholars	scholar	NOUN
fbem-23496	58	12	have	have	AUX
fbem-23496	58	13	made	make	VERB
fbem-23496	58	14	different	different	ADJ
fbem-23496	58	15	explanations	explanation	NOUN
fbem-23496	58	16	.	.	PUNCT
fbem-23496	59	1	one	one	NUM
fbem-23496	59	2	of	of	ADP
fbem-23496	59	3	the	the	DET
fbem-23496	59	4	commonly	commonly	ADV
fbem-23496	59	5	agreed	agree	VERB
fbem-23496	59	6	upon	upon	SCONJ
fbem-23496	59	7	is	be	AUX
fbem-23496	59	8	the	the	DET
fbem-23496	59	9	definition	definition	NOUN
fbem-23496	59	10	of	of	ADP
fbem-23496	59	11	cloud	cloud	NOUN
fbem-23496	59	12	accounting	accounting	NOUN
fbem-23496	59	13	by	by	ADP
fbem-23496	59	14	professor	professor	PROPN
fbem-23496	59	15	cheng	cheng	PROPN
fbem-23496	59	16	ping	ping	PROPN
fbem-23496	59	17	of	of	ADP
fbem-23496	59	18	chongqing	chongqing	PROPN
fbem-23496	59	19	university	university	PROPN
fbem-23496	59	20	of	of	ADP
fbem-23496	59	21	technology	technology	NOUN
fbem-23496	59	22	,	,	PUNCT
fbem-23496	59	23	stating	state	VERB
fbem-23496	59	24	,	,	PUNCT
fbem-23496	59	25	"	"	PUNCT
fbem-23496	59	26	cloud	cloud	ADJ
fbem-23496	59	27	accounting	accounting	NOUN
fbem-23496	59	28	is	be	AUX
fbem-23496	59	29	the	the	DET
fbem-23496	59	30	application	application	NOUN
fbem-23496	59	31	of	of	ADP
fbem-23496	59	32	cloud	cloud	NOUN
fbem-23496	59	33	computing	computing	NOUN
fbem-23496	59	34	in	in	ADP
fbem-23496	59	35	accounting	accounting	NOUN
fbem-23496	59	36	,	,	PUNCT
fbem-23496	59	37	which	which	PRON
fbem-23496	59	38	can	can	AUX
fbem-23496	59	39	also	also	ADV
fbem-23496	59	40	be	be	AUX
fbem-23496	59	41	understood	understand	VERB
fbem-23496	59	42	as	as	ADP
fbem-23496	59	43	the	the	DET
fbem-23496	59	44	extension	extension	NOUN
fbem-23496	59	45	of	of	ADP
fbem-23496	59	46	the	the	DET
fbem-23496	59	47	function	function	NOUN
fbem-23496	59	48	of	of	ADP
fbem-23496	59	49	accounting	account	VERB
fbem-23496	59	50	on	on	ADP
fbem-23496	59	51	the	the	DET
fbem-23496	59	52	cloud	cloud	NOUN
fbem-23496	59	53	,	,	PUNCT
fbem-23496	59	54	and	and	CCONJ
fbem-23496	59	55	is	be	AUX
fbem-23496	59	56	able	able	ADJ
fbem-23496	59	57	to	to	PART
fbem-23496	59	58	provide	provide	VERB
fbem-23496	59	59	enterprises	enterprise	NOUN
fbem-23496	59	60	with	with	ADP
fbem-23496	59	61	accounting	accounting	NOUN
fbem-23496	59	62	,	,	PUNCT
fbem-23496	59	63	management	management	NOUN
fbem-23496	59	64	,	,	PUNCT
fbem-23496	59	65	and	and	CCONJ
fbem-23496	59	66	decision	decision	NOUN
fbem-23496	59	67	-	-	PUNCT
fbem-23496	59	68	making	making	NOUN
fbem-23496	59	69	of	of	ADP
fbem-23496	59	70	the	the	DET
fbem-23496	59	71	combination	combination	NOUN
fbem-23496	59	72	of	of	ADP
fbem-23496	59	73	cloud	cloud	NOUN
fbem-23496	59	74	computing	computing	NOUN
fbem-23496	59	75	technology	technology	NOUN
fbem-23496	59	76	and	and	CCONJ
fbem-23496	59	77	accounting	accounting	NOUN
fbem-23496	59	78	.	.	PUNCT
fbem-23496	59	79	"	"	PUNCT
fbem-23496	60	1	this	this	DET
fbem-23496	60	2	definition	definition	NOUN
fbem-23496	60	3	emphasises	emphasise	VERB
fbem-23496	60	4	the	the	DET
fbem-23496	60	5	three	three	NUM
fbem-23496	60	6	core	core	NOUN
fbem-23496	60	7	functions	function	NOUN
fbem-23496	60	8	of	of	ADP
fbem-23496	60	9	cloud	cloud	ADJ
fbem-23496	60	10	accounting	accounting	NOUN
fbem-23496	60	11	:	:	PUNCT
fbem-23496	60	12	accounting	accounting	NOUN
fbem-23496	60	13	,	,	PUNCT
fbem-23496	60	14	accounting	accounting	NOUN
fbem-23496	60	15	management	management	NOUN
fbem-23496	60	16	and	and	CCONJ
fbem-23496	60	17	accounting	accounting	NOUN
fbem-23496	60	18	decision	decision	NOUN
fbem-23496	60	19	-	-	PUNCT
fbem-23496	60	20	making	making	NOUN
fbem-23496	60	21	,	,	PUNCT
fbem-23496	60	22	and	and	CCONJ
fbem-23496	60	23	points	point	VERB
fbem-23496	60	24	out	out	ADP
fbem-23496	60	25	its	its	PRON
fbem-23496	60	26	characteristics	characteristic	NOUN
fbem-23496	60	27	based	base	VERB
fbem-23496	60	28	on	on	ADP
fbem-23496	60	29	the	the	DET
fbem-23496	60	30	connotations	connotation	NOUN
fbem-23496	60	31	and	and	CCONJ
fbem-23496	60	32	functions	function	NOUN
fbem-23496	60	33	of	of	ADP
fbem-23496	60	34	cloud	cloud	NOUN
fbem-23496	60	35	computing	computing	NOUN
fbem-23496	60	36	.	.	PUNCT
fbem-23496	61	1	3.3	3.3	NUM
fbem-23496	61	2	.	.	PUNCT
fbem-23496	62	1	the	the	DET
fbem-23496	62	2	concept	concept	NOUN
fbem-23496	62	3	of	of	ADP
fbem-23496	62	4	full	full	ADJ
fbem-23496	62	5	budget	budget	NOUN
fbem-23496	62	6	management	management	NOUN
fbem-23496	62	7	3.3.1	3.3.1	NUM
fbem-23496	62	8	.	.	PUNCT
fbem-23496	63	1	connotation	connotation	NOUN
fbem-23496	63	2	of	of	ADP
fbem-23496	63	3	comprehensive	comprehensive	ADJ
fbem-23496	63	4	budget	budget	NOUN
fbem-23496	63	5	management	management	PROPN
fbem-23496	63	6	comprehensive	comprehensive	ADJ
fbem-23496	63	7	budget	budget	NOUN
fbem-23496	63	8	management	management	NOUN
fbem-23496	63	9	refers	refer	VERB
fbem-23496	63	10	to	to	ADP
fbem-23496	63	11	a	a	DET
fbem-23496	63	12	period	period	NOUN
fbem-23496	63	13	of	of	ADP
fbem-23496	63	14	time	time	NOUN
fbem-23496	63	15	in	in	ADP
fbem-23496	63	16	the	the	DET
fbem-23496	63	17	future	future	NOUN
fbem-23496	63	18	,	,	PUNCT
fbem-23496	63	19	based	base	VERB
fbem-23496	63	20	on	on	ADP
fbem-23496	63	21	the	the	DET
fbem-23496	63	22	strategic	strategic	ADJ
fbem-23496	63	23	objectives	objective	NOUN
fbem-23496	63	24	of	of	ADP
fbem-23496	63	25	the	the	DET
fbem-23496	63	26	enterprise	enterprise	NOUN
fbem-23496	63	27	,	,	PUNCT
fbem-23496	63	28	combined	combine	VERB
fbem-23496	63	29	with	with	ADP
fbem-23496	63	30	the	the	DET
fbem-23496	63	31	actual	actual	ADJ
fbem-23496	63	32	internal	internal	ADJ
fbem-23496	63	33	and	and	CCONJ
fbem-23496	63	34	external	external	ADJ
fbem-23496	63	35	conditions	condition	NOUN
fbem-23496	63	36	of	of	ADP
fbem-23496	63	37	the	the	DET
fbem-23496	63	38	enterprise	enterprise	NOUN
fbem-23496	63	39	and	and	CCONJ
fbem-23496	63	40	environmental	environmental	ADJ
fbem-23496	63	41	changes	change	NOUN
fbem-23496	63	42	,	,	PUNCT
fbem-23496	63	43	the	the	DET
fbem-23496	63	44	enterprise	enterprise	NOUN
fbem-23496	63	45	's	's	PART
fbem-23496	63	46	future	future	ADJ
fbem-23496	63	47	period	period	NOUN
fbem-23496	63	48	of	of	ADP
fbem-23496	63	49	operating	operating	NOUN
fbem-23496	63	50	activities	activity	NOUN
fbem-23496	63	51	,	,	PUNCT
fbem-23496	63	52	investment	investment	NOUN
fbem-23496	63	53	activities	activity	NOUN
fbem-23496	63	54	,	,	PUNCT
fbem-23496	63	55	and	and	CCONJ
fbem-23496	63	56	financial	financial	ADJ
fbem-23496	63	57	status	status	NOUN
fbem-23496	63	58	of	of	ADP
fbem-23496	63	59	a	a	DET
fbem-23496	63	60	full	full	ADJ
fbem-23496	63	61	and	and	CCONJ
fbem-23496	63	62	comprehensive	comprehensive	ADJ
fbem-23496	63	63	prediction	prediction	NOUN
fbem-23496	63	64	,	,	PUNCT
fbem-23496	63	65	so	so	SCONJ
fbem-23496	63	66	as	as	SCONJ
fbem-23496	63	67	to	to	PART
fbem-23496	63	68	carry	carry	VERB
fbem-23496	63	69	out	out	ADP
fbem-23496	63	70	the	the	DET
fbem-23496	63	71	target	target	NOUN
fbem-23496	63	72	setting	setting	NOUN
fbem-23496	63	73	and	and	CCONJ
fbem-23496	63	74	decomposition	decomposition	NOUN
fbem-23496	63	75	,	,	PUNCT
fbem-23496	63	76	preparation	preparation	NOUN
fbem-23496	63	77	,	,	PUNCT
fbem-23496	63	78	implementation	implementation	NOUN
fbem-23496	63	79	and	and	CCONJ
fbem-23496	63	80	control	control	NOUN
fbem-23496	63	81	,	,	PUNCT
fbem-23496	63	82	analysis	analysis	NOUN
fbem-23496	63	83	and	and	CCONJ
fbem-23496	63	84	adjustment	adjustment	NOUN
fbem-23496	63	85	,	,	PUNCT
fbem-23496	63	86	assessment	assessment	NOUN
fbem-23496	63	87	and	and	CCONJ
fbem-23496	63	88	evaluation	evaluation	NOUN
fbem-23496	63	89	of	of	ADP
fbem-23496	63	90	a	a	DET
fbem-23496	63	91	series	series	NOUN
fbem-23496	63	92	of	of	ADP
fbem-23496	63	93	activities	activity	NOUN
fbem-23496	63	94	,	,	PUNCT
fbem-23496	63	95	so	so	SCONJ
fbem-23496	63	96	that	that	SCONJ
fbem-23496	63	97	the	the	DET
fbem-23496	63	98	enterprise	enterprise	NOUN
fbem-23496	63	99	's	's	PART
fbem-23496	63	100	production	production	NOUN
fbem-23496	63	101	and	and	CCONJ
fbem-23496	63	102	operation	operation	NOUN
fbem-23496	63	103	activities	activity	NOUN
fbem-23496	63	104	it	it	PRON
fbem-23496	63	105	is	be	AUX
fbem-23496	63	106	a	a	DET
fbem-23496	63	107	modern	modern	ADJ
fbem-23496	63	108	management	management	NOUN
fbem-23496	63	109	tool	tool	NOUN
fbem-23496	63	110	to	to	PART
fbem-23496	63	111	make	make	VERB
fbem-23496	63	112	the	the	DET
fbem-23496	63	113	production	production	NOUN
fbem-23496	63	114	and	and	CCONJ
fbem-23496	63	115	operation	operation	NOUN
fbem-23496	63	116	activities	activity	NOUN
fbem-23496	63	117	of	of	ADP
fbem-23496	63	118	the	the	DET
fbem-23496	63	119	enterprise	enterprise	NOUN
fbem-23496	63	120	run	run	VERB
fbem-23496	63	121	efficiently	efficiently	ADV
fbem-23496	63	122	and	and	CCONJ
fbem-23496	63	123	orderly	orderly	ADJ
fbem-23496	63	124	,	,	PUNCT
fbem-23496	63	125	to	to	PART
fbem-23496	63	126	make	make	VERB
fbem-23496	63	127	the	the	DET
fbem-23496	63	128	internal	internal	ADJ
fbem-23496	63	129	resources	resource	NOUN
fbem-23496	63	130	of	of	ADP
fbem-23496	63	131	the	the	DET
fbem-23496	63	132	enterprise	enterprise	NOUN
fbem-23496	63	133	be	be	AUX
fbem-23496	63	134	optimally	optimally	ADV
fbem-23496	63	135	allocated	allocate	VERB
fbem-23496	63	136	and	and	CCONJ
fbem-23496	63	137	reasonably	reasonably	ADV
fbem-23496	63	138	used	use	VERB
fbem-23496	63	139	,	,	PUNCT
fbem-23496	63	140	and	and	CCONJ
fbem-23496	63	141	to	to	PART
fbem-23496	63	142	make	make	VERB
fbem-23496	63	143	the	the	DET
fbem-23496	63	144	strategic	strategic	ADJ
fbem-23496	63	145	objectives	objective	NOUN
fbem-23496	63	146	of	of	ADP
fbem-23496	63	147	the	the	DET
fbem-23496	63	148	enterprise	enterprise	NOUN
fbem-23496	63	149	be	be	AUX
fbem-23496	63	150	realised	realise	VERB
fbem-23496	63	151	.	.	PUNCT
fbem-23496	64	1	3.3.2	3.3.2	X
fbem-23496	64	2	.	.	PUNCT
fbem-23496	65	1	characteristics	characteristic	NOUN
fbem-23496	65	2	of	of	ADP
fbem-23496	65	3	full	full	ADJ
fbem-23496	65	4	budget	budget	NOUN
fbem-23496	65	5	management	management	NOUN
fbem-23496	65	6	the	the	DET
fbem-23496	65	7	characteristics	characteristic	NOUN
fbem-23496	65	8	of	of	ADP
fbem-23496	65	9	comprehensive	comprehensive	ADJ
fbem-23496	65	10	budget	budget	NOUN
fbem-23496	65	11	management	management	NOUN
fbem-23496	65	12	are	be	AUX
fbem-23496	65	13	closely	closely	ADV
fbem-23496	65	14	linked	link	VERB
fbem-23496	65	15	to	to	ADP
fbem-23496	65	16	its	its	PRON
fbem-23496	65	17	concept	concept	NOUN
fbem-23496	65	18	,	,	PUNCT
fbem-23496	65	19	which	which	PRON
fbem-23496	65	20	is	be	AUX
fbem-23496	65	21	summarised	summarise	VERB
fbem-23496	65	22	in	in	ADP
fbem-23496	65	23	the	the	DET
fbem-23496	65	24	following	follow	VERB
fbem-23496	65	25	three	three	NUM
fbem-23496	65	26	aspects	aspect	NOUN
fbem-23496	65	27	.	.	PUNCT
fbem-23496	66	1	(	(	PUNCT
fbem-23496	66	2	1	1	X
fbem-23496	66	3	)	)	PUNCT
fbem-23496	66	4	comprehensive	comprehensive	NOUN
fbem-23496	66	5	.	.	PUNCT
fbem-23496	67	1	that	that	PRON
fbem-23496	67	2	is	be	AUX
fbem-23496	67	3	,	,	PUNCT
fbem-23496	67	4	the	the	DET
fbem-23496	67	5	whole	whole	ADJ
fbem-23496	67	6	staff	staff	NOUN
fbem-23496	67	7	,	,	PUNCT
fbem-23496	67	8	the	the	DET
fbem-23496	67	9	whole	whole	ADJ
fbem-23496	67	10	process	process	NOUN
fbem-23496	67	11	,	,	PUNCT
fbem-23496	67	12	the	the	DET
fbem-23496	67	13	whole	whole	ADJ
fbem-23496	67	14	situation	situation	NOUN
fbem-23496	67	15	.	.	PUNCT
fbem-23496	68	1	because	because	SCONJ
fbem-23496	68	2	it	it	PRON
fbem-23496	68	3	not	not	PART
fbem-23496	68	4	only	only	ADV
fbem-23496	68	5	includes	include	VERB
fbem-23496	68	6	financial	financial	ADJ
fbem-23496	68	7	workers	worker	NOUN
fbem-23496	68	8	,	,	PUNCT
fbem-23496	68	9	but	but	CCONJ
fbem-23496	68	10	also	also	ADV
fbem-23496	68	11	directly	directly	ADV
fbem-23496	68	12	related	relate	VERB
fbem-23496	68	13	to	to	ADP
fbem-23496	68	14	the	the	DET
fbem-23496	68	15	enterprise	enterprise	NOUN
fbem-23496	68	16	's	's	PART
fbem-23496	68	17	various	various	ADJ
fbem-23496	68	18	major	major	ADJ
fbem-23496	68	19	business	business	NOUN
fbem-23496	68	20	institutions	institution	NOUN
fbem-23496	68	21	,	,	PUNCT
fbem-23496	68	22	various	various	ADJ
fbem-23496	68	23	links	link	NOUN
fbem-23496	68	24	,	,	PUNCT
fbem-23496	68	25	need	need	VERB
fbem-23496	68	26	all	all	DET
fbem-23496	68	27	the	the	DET
fbem-23496	68	28	post	post	NOUN
fbem-23496	68	29	staff	staff	NOUN
fbem-23496	68	30	can	can	AUX
fbem-23496	68	31	work	work	VERB
fbem-23496	68	32	together	together	ADV
fbem-23496	68	33	to	to	PART
fbem-23496	68	34	participate	participate	VERB
fbem-23496	68	35	in	in	ADP
fbem-23496	68	36	the	the	DET
fbem-23496	68	37	management	management	NOUN
fbem-23496	68	38	of	of	ADP
fbem-23496	68	39	the	the	DET
fbem-23496	68	40	work	work	NOUN
fbem-23496	68	41	,	,	PUNCT
fbem-23496	68	42	mutual	mutual	ADJ
fbem-23496	68	43	co	co	NOUN
fbem-23496	68	44	-	-	NOUN
fbem-23496	68	45	operation	operation	NOUN
fbem-23496	68	46	,	,	PUNCT
fbem-23496	68	47	full	full	ADJ
fbem-23496	68	48	assistance	assistance	NOUN
fbem-23496	68	49	,	,	PUNCT
fbem-23496	68	50	requires	require	VERB
fbem-23496	68	51	an	an	DET
fbem-23496	68	52	enterprise	enterprise	NOUN
fbem-23496	68	53	not	not	PART
fbem-23496	68	54	only	only	ADV
fbem-23496	68	55	focus	focus	VERB
fbem-23496	68	56	on	on	ADP
fbem-23496	68	57	the	the	DET
fbem-23496	68	58	financial	financial	ADJ
fbem-23496	68	59	budget	budget	NOUN
fbem-23496	68	60	and	and	CCONJ
fbem-23496	68	61	other	other	ADJ
fbem-23496	68	62	business	business	NOUN
fbem-23496	68	63	work	work	NOUN
fbem-23496	68	64	of	of	ADP
fbem-23496	68	65	the	the	DET
fbem-23496	68	66	budget	budget	NOUN
fbem-23496	68	67	,	,	PUNCT
fbem-23496	68	68	but	but	CCONJ
fbem-23496	68	69	also	also	ADV
fbem-23496	68	70	directly	directly	ADV
fbem-23496	68	71	related	relate	VERB
fbem-23496	68	72	to	to	ADP
fbem-23496	68	73	the	the	DET
fbem-23496	68	74	capital	capital	NOUN
fbem-23496	68	75	budget	budget	NOUN
fbem-23496	68	76	and	and	CCONJ
fbem-23496	68	77	other	other	ADJ
fbem-23496	68	78	aspects	aspect	NOUN
fbem-23496	68	79	of	of	ADP
fbem-23496	68	80	the	the	DET
fbem-23496	68	81	budget	budget	NOUN
fbem-23496	68	82	.	.	PUNCT
fbem-23496	69	1	the	the	DET
fbem-23496	69	2	holistic	holistic	ADJ
fbem-23496	69	3	nature	nature	NOUN
fbem-23496	69	4	of	of	ADP
fbem-23496	69	5	comprehensive	comprehensive	ADJ
fbem-23496	69	6	budget	budget	NOUN
fbem-23496	69	7	management	management	NOUN
fbem-23496	69	8	is	be	AUX
fbem-23496	69	9	mainly	mainly	ADV
fbem-23496	69	10	manifested	manifest	VERB
fbem-23496	69	11	in	in	ADP
fbem-23496	69	12	the	the	DET
fbem-23496	69	13	entire	entire	ADJ
fbem-23496	69	14	economic	economic	ADJ
fbem-23496	69	15	organisation	organisation	NOUN
fbem-23496	69	16	and	and	CCONJ
fbem-23496	69	17	activities	activity	NOUN
fbem-23496	69	18	of	of	ADP
fbem-23496	69	19	an	an	DET
fbem-23496	69	20	enterprise	enterprise	NOUN
fbem-23496	69	21	.	.	PUNCT
fbem-23496	70	1	(	(	PUNCT
fbem-23496	70	2	2	2	X
fbem-23496	70	3	)	)	PUNCT
fbem-23496	70	4	strategic	strategic	ADJ
fbem-23496	70	5	.	.	PUNCT
fbem-23496	71	1	it	it	PRON
fbem-23496	71	2	needs	need	VERB
fbem-23496	71	3	to	to	PART
fbem-23496	71	4	be	be	AUX
fbem-23496	71	5	based	base	VERB
fbem-23496	71	6	on	on	ADP
fbem-23496	71	7	the	the	DET
fbem-23496	71	8	overall	overall	ADJ
fbem-23496	71	9	development	development	NOUN
fbem-23496	71	10	of	of	ADP
fbem-23496	71	11	the	the	DET
fbem-23496	71	12	enterprise	enterprise	NOUN
fbem-23496	71	13	's	's	PART
fbem-23496	71	14	economic	economic	ADJ
fbem-23496	71	15	strategic	strategic	ADJ
fbem-23496	71	16	objectives	objective	NOUN
fbem-23496	71	17	,	,	PUNCT
fbem-23496	71	18	the	the	DET
fbem-23496	71	19	two	two	NUM
fbem-23496	71	20	are	be	AUX
fbem-23496	71	21	complementary	complementary	ADJ
fbem-23496	71	22	,	,	PUNCT
fbem-23496	71	23	but	but	CCONJ
fbem-23496	71	24	also	also	ADV
fbem-23496	71	25	inseparable	inseparable	ADJ
fbem-23496	71	26	,	,	PUNCT
fbem-23496	71	27	and	and	CCONJ
fbem-23496	71	28	the	the	DET
fbem-23496	71	29	205	205	NUM
fbem-23496	71	30	overall	overall	ADJ
fbem-23496	71	31	development	development	NOUN
fbem-23496	71	32	of	of	ADP
fbem-23496	71	33	the	the	DET
fbem-23496	71	34	enterprise	enterprise	NOUN
fbem-23496	71	35	's	's	PART
fbem-23496	71	36	economic	economic	ADJ
fbem-23496	71	37	strategic	strategic	ADJ
fbem-23496	71	38	objectives	objective	NOUN
fbem-23496	71	39	of	of	ADP
fbem-23496	71	40	the	the	DET
fbem-23496	71	41	separation	separation	NOUN
fbem-23496	71	42	of	of	ADP
fbem-23496	71	43	the	the	DET
fbem-23496	71	44	budget	budget	NOUN
fbem-23496	71	45	management	management	NOUN
fbem-23496	71	46	is	be	AUX
fbem-23496	71	47	simply	simply	ADV
fbem-23496	71	48	useless	useless	ADJ
fbem-23496	71	49	,	,	PUNCT
fbem-23496	71	50	through	through	ADP
fbem-23496	71	51	the	the	DET
fbem-23496	71	52	development	development	NOUN
fbem-23496	71	53	of	of	ADP
fbem-23496	71	54	a	a	DET
fbem-23496	71	55	comprehensive	comprehensive	ADJ
fbem-23496	71	56	enterprise	enterprise	NOUN
fbem-23496	71	57	budget	budget	NOUN
fbem-23496	71	58	management	management	NOUN
fbem-23496	71	59	,	,	PUNCT
fbem-23496	71	60	the	the	DET
fbem-23496	71	61	development	development	NOUN
fbem-23496	71	62	of	of	ADP
fbem-23496	71	63	the	the	DET
fbem-23496	71	64	enterprise	enterprise	NOUN
fbem-23496	71	65	's	's	PART
fbem-23496	71	66	strategic	strategic	ADJ
fbem-23496	71	67	objectives	objective	NOUN
fbem-23496	71	68	of	of	ADP
fbem-23496	71	69	the	the	DET
fbem-23496	71	70	overall	overall	ADJ
fbem-23496	71	71	plan	plan	NOUN
fbem-23496	71	72	,	,	PUNCT
fbem-23496	71	73	step	step	NOUN
fbem-23496	71	74	by	by	ADP
fbem-23496	71	75	step	step	NOUN
fbem-23496	71	76	decomposition	decomposition	NOUN
fbem-23496	71	77	,	,	PUNCT
fbem-23496	71	78	and	and	CCONJ
fbem-23496	71	79	then	then	ADV
fbem-23496	71	80	transformed	transform	VERB
fbem-23496	71	81	into	into	ADP
fbem-23496	71	82	specific	specific	ADJ
fbem-23496	71	83	budgetary	budgetary	ADJ
fbem-23496	71	84	objectives	objective	NOUN
fbem-23496	71	85	,	,	PUNCT
fbem-23496	71	86	with	with	SCONJ
fbem-23496	71	87	the	the	DET
fbem-23496	71	88	changes	change	NOUN
fbem-23496	71	89	in	in	ADP
fbem-23496	71	90	the	the	DET
fbem-23496	71	91	market	market	NOUN
fbem-23496	71	92	to	to	PART
fbem-23496	71	93	adjust	adjust	VERB
fbem-23496	71	94	the	the	DET
fbem-23496	71	95	strategy	strategy	NOUN
fbem-23496	71	96	.	.	PUNCT
fbem-23496	72	1	(	(	PUNCT
fbem-23496	72	2	3	3	X
fbem-23496	72	3	)	)	PUNCT
fbem-23496	72	4	systematic	systematic	NOUN
fbem-23496	72	5	.	.	PUNCT
fbem-23496	73	1	budget	budget	NOUN
fbem-23496	73	2	management	management	NOUN
fbem-23496	73	3	in	in	ADP
fbem-23496	73	4	each	each	DET
fbem-23496	73	5	department	department	NOUN
fbem-23496	73	6	is	be	AUX
fbem-23496	73	7	not	not	PART
fbem-23496	73	8	isolated	isolate	VERB
fbem-23496	73	9	,	,	PUNCT
fbem-23496	73	10	the	the	DET
fbem-23496	73	11	work	work	NOUN
fbem-23496	73	12	of	of	ADP
fbem-23496	73	13	each	each	DET
fbem-23496	73	14	department	department	NOUN
fbem-23496	73	15	is	be	AUX
fbem-23496	73	16	closely	closely	ADV
fbem-23496	73	17	linked	link	VERB
fbem-23496	73	18	to	to	ADP
fbem-23496	73	19	the	the	DET
fbem-23496	73	20	other	other	ADJ
fbem-23496	73	21	departments	department	NOUN
fbem-23496	73	22	need	need	VERB
fbem-23496	73	23	to	to	PART
fbem-23496	73	24	work	work	VERB
fbem-23496	73	25	together	together	ADV
fbem-23496	73	26	to	to	PART
fbem-23496	73	27	promote	promote	VERB
fbem-23496	73	28	the	the	DET
fbem-23496	73	29	completion	completion	NOUN
fbem-23496	73	30	of	of	ADP
fbem-23496	73	31	the	the	DET
fbem-23496	73	32	task	task	NOUN
fbem-23496	73	33	.	.	PUNCT
fbem-23496	74	1	if	if	SCONJ
fbem-23496	74	2	one	one	NUM
fbem-23496	74	3	of	of	ADP
fbem-23496	74	4	them	they	PRON
fbem-23496	74	5	did	do	AUX
fbem-23496	74	6	not	not	PART
fbem-23496	74	7	implement	implement	VERB
fbem-23496	74	8	the	the	DET
fbem-23496	74	9	original	original	ADJ
fbem-23496	74	10	plan	plan	NOUN
fbem-23496	74	11	,	,	PUNCT
fbem-23496	74	12	then	then	ADV
fbem-23496	74	13	it	it	PRON
fbem-23496	74	14	will	will	AUX
fbem-23496	74	15	directly	directly	ADV
fbem-23496	74	16	affect	affect	VERB
fbem-23496	74	17	the	the	DET
fbem-23496	74	18	other	other	ADJ
fbem-23496	74	19	departments	department	NOUN
fbem-23496	74	20	to	to	PART
fbem-23496	74	21	complete	complete	VERB
fbem-23496	74	22	the	the	DET
fbem-23496	74	23	budget	budget	NOUN
fbem-23496	74	24	targets	target	NOUN
fbem-23496	74	25	,	,	PUNCT
fbem-23496	74	26	which	which	PRON
fbem-23496	74	27	is	be	AUX
fbem-23496	74	28	the	the	DET
fbem-23496	74	29	budget	budget	NOUN
fbem-23496	74	30	management	management	NOUN
fbem-23496	74	31	of	of	ADP
fbem-23496	74	32	the	the	DET
fbem-23496	74	33	horizontal	horizontal	ADJ
fbem-23496	74	34	systematic	systematic	NOUN
fbem-23496	74	35	.	.	PUNCT
fbem-23496	75	1	the	the	DET
fbem-23496	75	2	entire	entire	ADJ
fbem-23496	75	3	budget	budget	NOUN
fbem-23496	75	4	preparation	preparation	NOUN
fbem-23496	75	5	,	,	PUNCT
fbem-23496	75	6	implementation	implementation	NOUN
fbem-23496	75	7	,	,	PUNCT
fbem-23496	75	8	control	control	NOUN
fbem-23496	75	9	,	,	PUNCT
fbem-23496	75	10	adjustment	adjustment	NOUN
fbem-23496	75	11	,	,	PUNCT
fbem-23496	75	12	assessment	assessment	NOUN
fbem-23496	75	13	and	and	CCONJ
fbem-23496	75	14	incentives	incentive	NOUN
fbem-23496	75	15	and	and	CCONJ
fbem-23496	75	16	other	other	ADJ
fbem-23496	75	17	aspects	aspect	NOUN
fbem-23496	75	18	are	be	AUX
fbem-23496	75	19	linked	link	VERB
fbem-23496	75	20	into	into	ADP
fbem-23496	75	21	a	a	DET
fbem-23496	75	22	whole	whole	NOUN
fbem-23496	75	23	,	,	PUNCT
fbem-23496	75	24	each	each	DET
fbem-23496	75	25	link	link	NOUN
fbem-23496	75	26	is	be	AUX
fbem-23496	75	27	interrelated	interrelated	ADJ
fbem-23496	75	28	and	and	CCONJ
fbem-23496	75	29	complementary	complementary	ADJ
fbem-23496	75	30	,	,	PUNCT
fbem-23496	75	31	effectively	effectively	ADV
fbem-23496	75	32	improving	improve	VERB
fbem-23496	75	33	the	the	DET
fbem-23496	75	34	rigidity	rigidity	NOUN
fbem-23496	75	35	of	of	ADP
fbem-23496	75	36	the	the	DET
fbem-23496	75	37	overall	overall	ADJ
fbem-23496	75	38	budget	budget	NOUN
fbem-23496	75	39	management	management	NOUN
fbem-23496	75	40	,	,	PUNCT
fbem-23496	75	41	which	which	PRON
fbem-23496	75	42	fully	fully	ADV
fbem-23496	75	43	reflects	reflect	VERB
fbem-23496	75	44	the	the	DET
fbem-23496	75	45	budget	budget	NOUN
fbem-23496	75	46	management	management	NOUN
fbem-23496	75	47	of	of	ADP
fbem-23496	75	48	a	a	DET
fbem-23496	75	49	vertical	vertical	ADJ
fbem-23496	75	50	systematisation	systematisation	NOUN
fbem-23496	75	51	.	.	PUNCT
fbem-23496	76	1	3.3.3	3.3.3	X
fbem-23496	76	2	.	.	PUNCT
fbem-23496	77	1	content	content	NOUN
fbem-23496	77	2	of	of	ADP
fbem-23496	77	3	full	full	ADJ
fbem-23496	77	4	budget	budget	NOUN
fbem-23496	77	5	management	management	NOUN
fbem-23496	77	6	the	the	DET
fbem-23496	77	7	enterprise	enterprise	NOUN
fbem-23496	77	8	's	's	PART
fbem-23496	77	9	comprehensive	comprehensive	ADJ
fbem-23496	77	10	budget	budget	NOUN
fbem-23496	77	11	management	management	NOUN
fbem-23496	77	12	from	from	ADP
fbem-23496	77	13	the	the	DET
fbem-23496	77	14	specific	specific	ADJ
fbem-23496	77	15	content	content	NOUN
fbem-23496	77	16	of	of	ADP
fbem-23496	77	17	its	its	PRON
fbem-23496	77	18	budget	budget	NOUN
fbem-23496	77	19	,	,	PUNCT
fbem-23496	77	20	mainly	mainly	ADV
fbem-23496	77	21	contains	contain	VERB
fbem-23496	77	22	the	the	DET
fbem-23496	77	23	enterprise	enterprise	NOUN
fbem-23496	77	24	's	's	PART
fbem-23496	77	25	operating	operating	NOUN
fbem-23496	77	26	budget	budget	NOUN
fbem-23496	77	27	,	,	PUNCT
fbem-23496	77	28	investment	investment	NOUN
fbem-23496	77	29	budget	budget	NOUN
fbem-23496	77	30	and	and	CCONJ
fbem-23496	77	31	enterprise	enterprise	NOUN
fbem-23496	77	32	financial	financial	ADJ
fbem-23496	77	33	budget	budget	NOUN
fbem-23496	77	34	.	.	PUNCT
fbem-23496	78	1	(	(	PUNCT
fbem-23496	78	2	1	1	X
fbem-23496	78	3	)	)	PUNCT
fbem-23496	78	4	operating	operate	VERB
fbem-23496	78	5	budget	budget	NOUN
fbem-23496	78	6	.	.	PUNCT
fbem-23496	79	1	also	also	ADV
fbem-23496	79	2	known	know	VERB
fbem-23496	79	3	as	as	ADP
fbem-23496	79	4	the	the	DET
fbem-23496	79	5	so	so	ADV
fbem-23496	79	6	-	-	PUNCT
fbem-23496	79	7	called	call	VERB
fbem-23496	79	8	operational	operational	ADJ
fbem-23496	79	9	budget	budget	NOUN
fbem-23496	79	10	,	,	PUNCT
fbem-23496	79	11	generally	generally	ADV
fbem-23496	79	12	refers	refer	VERB
fbem-23496	79	13	to	to	ADP
fbem-23496	79	14	the	the	DET
fbem-23496	79	15	period	period	NOUN
fbem-23496	79	16	of	of	ADP
fbem-23496	79	17	the	the	DET
fbem-23496	79	18	company	company	NOUN
fbem-23496	79	19	's	's	PART
fbem-23496	79	20	budget	budget	NOUN
fbem-23496	79	21	,	,	PUNCT
fbem-23496	79	22	and	and	CCONJ
fbem-23496	79	23	other	other	ADJ
fbem-23496	79	24	business	business	NOUN
fbem-23496	79	25	relationships	relationship	NOUN
fbem-23496	79	26	exist	exist	VERB
fbem-23496	79	27	between	between	ADP
fbem-23496	79	28	the	the	DET
fbem-23496	79	29	budget	budget	NOUN
fbem-23496	79	30	.	.	PUNCT
fbem-23496	80	1	business	business	NOUN
fbem-23496	80	2	management	management	NOUN
fbem-23496	80	3	budgeting	budgeting	NOUN
fbem-23496	80	4	starts	start	VERB
fbem-23496	80	5	from	from	ADP
fbem-23496	80	6	the	the	DET
fbem-23496	80	7	product	product	NOUN
fbem-23496	80	8	sales	sale	NOUN
fbem-23496	80	9	budgeting	budgeting	NOUN
fbem-23496	80	10	,	,	PUNCT
fbem-23496	80	11	as	as	ADP
fbem-23496	80	12	the	the	DET
fbem-23496	80	13	basis	basis	NOUN
fbem-23496	80	14	for	for	ADP
fbem-23496	80	15	arranging	arrange	VERB
fbem-23496	80	16	the	the	DET
fbem-23496	80	17	company	company	NOUN
fbem-23496	80	18	's	's	PART
fbem-23496	80	19	annual	annual	ADJ
fbem-23496	80	20	production	production	NOUN
fbem-23496	80	21	tasks	task	NOUN
fbem-23496	80	22	,	,	PUNCT
fbem-23496	80	23	and	and	CCONJ
fbem-23496	80	24	the	the	DET
fbem-23496	80	25	costs	cost	NOUN
fbem-23496	80	26	incurred	incur	VERB
fbem-23496	80	27	during	during	ADP
fbem-23496	80	28	the	the	DET
fbem-23496	80	29	budget	budget	NOUN
fbem-23496	80	30	,	,	PUNCT
fbem-23496	80	31	to	to	PART
fbem-23496	80	32	achieve	achieve	VERB
fbem-23496	80	33	the	the	DET
fbem-23496	80	34	goal	goal	NOUN
fbem-23496	80	35	of	of	ADP
fbem-23496	80	36	improving	improve	VERB
fbem-23496	80	37	economic	economic	ADJ
fbem-23496	80	38	efficiency	efficiency	NOUN
fbem-23496	80	39	and	and	CCONJ
fbem-23496	80	40	the	the	DET
fbem-23496	80	41	rationality	rationality	NOUN
fbem-23496	80	42	of	of	ADP
fbem-23496	80	43	resource	resource	NOUN
fbem-23496	80	44	allocation	allocation	NOUN
fbem-23496	80	45	.	.	PUNCT
fbem-23496	81	1	(	(	PUNCT
fbem-23496	81	2	2	2	X
fbem-23496	81	3	)	)	PUNCT
fbem-23496	81	4	investment	investment	NOUN
fbem-23496	81	5	budget	budget	NOUN
fbem-23496	81	6	.	.	PUNCT
fbem-23496	82	1	that	that	PRON
fbem-23496	82	2	is	is	ADV
fbem-23496	82	3	,	,	PUNCT
fbem-23496	82	4	an	an	DET
fbem-23496	82	5	enterprise	enterprise	NOUN
fbem-23496	82	6	's	's	PART
fbem-23496	82	7	main	main	ADJ
fbem-23496	82	8	capital	capital	NOUN
fbem-23496	82	9	project	project	NOUN
fbem-23496	82	10	expenditure	expenditure	NOUN
fbem-23496	82	11	budget	budget	NOUN
fbem-23496	82	12	,	,	PUNCT
fbem-23496	82	13	broadly	broadly	ADV
fbem-23496	82	14	speaking	speak	VERB
fbem-23496	82	15	,	,	PUNCT
fbem-23496	82	16	refers	refer	VERB
fbem-23496	82	17	to	to	ADP
fbem-23496	82	18	the	the	DET
fbem-23496	82	19	enterprise	enterprise	NOUN
fbem-23496	82	20	project	project	NOUN
fbem-23496	82	21	construction	construction	NOUN
fbem-23496	82	22	and	and	CCONJ
fbem-23496	82	23	investment	investment	NOUN
fbem-23496	82	24	in	in	ADP
fbem-23496	82	25	the	the	DET
fbem-23496	82	26	process	process	NOUN
fbem-23496	82	27	of	of	ADP
fbem-23496	82	28	capital	capital	NOUN
fbem-23496	82	29	expenditure	expenditure	NOUN
fbem-23496	82	30	and	and	CCONJ
fbem-23496	82	31	business	business	NOUN
fbem-23496	82	32	management	management	NOUN
fbem-23496	82	33	activities	activity	NOUN
fbem-23496	82	34	of	of	ADP
fbem-23496	82	35	the	the	DET
fbem-23496	82	36	budget	budget	NOUN
fbem-23496	82	37	,	,	PUNCT
fbem-23496	82	38	which	which	PRON
fbem-23496	82	39	runs	run	VERB
fbem-23496	82	40	through	through	ADP
fbem-23496	82	41	the	the	DET
fbem-23496	82	42	enterprise	enterprise	NOUN
fbem-23496	82	43	's	's	PART
fbem-23496	82	44	strategic	strategic	ADJ
fbem-23496	82	45	planning	planning	NOUN
fbem-23496	82	46	,	,	PUNCT
fbem-23496	82	47	evaluation	evaluation	NOUN
fbem-23496	82	48	,	,	PUNCT
fbem-23496	82	49	investment	investment	NOUN
fbem-23496	82	50	and	and	CCONJ
fbem-23496	82	51	financing	financing	NOUN
fbem-23496	82	52	and	and	CCONJ
fbem-23496	82	53	other	other	ADJ
fbem-23496	82	54	aspects	aspect	NOUN
fbem-23496	82	55	.	.	PUNCT
fbem-23496	83	1	the	the	DET
fbem-23496	83	2	main	main	ADJ
fbem-23496	83	3	goal	goal	NOUN
fbem-23496	83	4	of	of	ADP
fbem-23496	83	5	the	the	DET
fbem-23496	83	6	investment	investment	NOUN
fbem-23496	83	7	budget	budget	NOUN
fbem-23496	83	8	is	be	AUX
fbem-23496	83	9	to	to	PART
fbem-23496	83	10	effectively	effectively	ADV
fbem-23496	83	11	promote	promote	VERB
fbem-23496	83	12	the	the	DET
fbem-23496	83	13	survival	survival	NOUN
fbem-23496	83	14	and	and	CCONJ
fbem-23496	83	15	development	development	NOUN
fbem-23496	83	16	of	of	ADP
fbem-23496	83	17	the	the	DET
fbem-23496	83	18	enterprise	enterprise	NOUN
fbem-23496	83	19	,	,	PUNCT
fbem-23496	83	20	and	and	CCONJ
fbem-23496	83	21	the	the	DET
fbem-23496	83	22	scope	scope	NOUN
fbem-23496	83	23	of	of	ADP
fbem-23496	83	24	the	the	DET
fbem-23496	83	25	budget	budget	NOUN
fbem-23496	83	26	covers	cover	VERB
fbem-23496	83	27	the	the	DET
fbem-23496	83	28	budget	budget	NOUN
fbem-23496	83	29	of	of	ADP
fbem-23496	83	30	investment	investment	NOUN
fbem-23496	83	31	projects	project	NOUN
fbem-23496	83	32	such	such	ADJ
fbem-23496	83	33	as	as	ADP
fbem-23496	83	34	long	long	ADJ
fbem-23496	83	35	-	-	PUNCT
fbem-23496	83	36	term	term	NOUN
fbem-23496	83	37	equity	equity	NOUN
fbem-23496	83	38	,	,	PUNCT
fbem-23496	83	39	the	the	DET
fbem-23496	83	40	expected	expect	VERB
fbem-23496	83	41	return	return	NOUN
fbem-23496	83	42	on	on	ADP
fbem-23496	83	43	investment	investment	NOUN
fbem-23496	83	44	and	and	CCONJ
fbem-23496	83	45	the	the	DET
fbem-23496	83	46	reasonable	reasonable	ADJ
fbem-23496	83	47	allocation	allocation	NOUN
fbem-23496	83	48	of	of	ADP
fbem-23496	83	49	assets	asset	NOUN
fbem-23496	83	50	and	and	CCONJ
fbem-23496	83	51	other	other	ADJ
fbem-23496	83	52	budgets	budget	NOUN
fbem-23496	83	53	.	.	PUNCT
fbem-23496	84	1	its	its	PRON
fbem-23496	84	2	investment	investment	NOUN
fbem-23496	84	3	expenditure	expenditure	NOUN
fbem-23496	84	4	is	be	AUX
fbem-23496	84	5	mainly	mainly	ADV
fbem-23496	84	6	dependent	dependent	ADJ
fbem-23496	84	7	on	on	ADP
fbem-23496	84	8	the	the	DET
fbem-23496	84	9	operating	operate	VERB
fbem-23496	84	10	income	income	NOUN
fbem-23496	84	11	of	of	ADP
fbem-23496	84	12	the	the	DET
fbem-23496	84	13	subsequent	subsequent	ADJ
fbem-23496	84	14	budget	budget	NOUN
fbem-23496	84	15	period	period	NOUN
fbem-23496	84	16	,	,	PUNCT
fbem-23496	84	17	investment	investment	NOUN
fbem-23496	84	18	activities	activity	NOUN
fbem-23496	84	19	,	,	PUNCT
fbem-23496	84	20	although	although	SCONJ
fbem-23496	84	21	it	it	PRON
fbem-23496	84	22	can	can	AUX
fbem-23496	84	23	not	not	PART
fbem-23496	84	24	play	play	VERB
fbem-23496	84	25	an	an	DET
fbem-23496	84	26	immediate	immediate	ADJ
fbem-23496	84	27	effect	effect	NOUN
fbem-23496	84	28	,	,	PUNCT
fbem-23496	84	29	but	but	CCONJ
fbem-23496	84	30	its	its	PRON
fbem-23496	84	31	impact	impact	NOUN
fbem-23496	84	32	on	on	ADP
fbem-23496	84	33	the	the	DET
fbem-23496	84	34	economy	economy	NOUN
fbem-23496	84	35	is	be	AUX
fbem-23496	84	36	irreversible	irreversible	ADJ
fbem-23496	84	37	.	.	PUNCT
fbem-23496	85	1	(	(	PUNCT
fbem-23496	85	2	3	3	X
fbem-23496	85	3	)	)	PUNCT
fbem-23496	85	4	financial	financial	ADJ
fbem-23496	85	5	budget	budget	NOUN
fbem-23496	85	6	.	.	PUNCT
fbem-23496	86	1	mainly	mainly	ADV
fbem-23496	86	2	refers	refer	VERB
fbem-23496	86	3	to	to	ADP
fbem-23496	86	4	the	the	DET
fbem-23496	86	5	budget	budget	NOUN
fbem-23496	86	6	period	period	NOUN
fbem-23496	86	7	,	,	PUNCT
fbem-23496	86	8	can	can	AUX
fbem-23496	86	9	accurately	accurately	ADV
fbem-23496	86	10	reveal	reveal	VERB
fbem-23496	86	11	the	the	DET
fbem-23496	86	12	future	future	NOUN
fbem-23496	86	13	of	of	ADP
fbem-23496	86	14	an	an	DET
fbem-23496	86	15	enterprise	enterprise	NOUN
fbem-23496	86	16	's	's	PART
fbem-23496	86	17	financial	financial	ADJ
fbem-23496	86	18	activities	activity	NOUN
fbem-23496	86	19	,	,	PUNCT
fbem-23496	86	20	management	management	NOUN
fbem-23496	86	21	results	result	NOUN
fbem-23496	86	22	,	,	PUNCT
fbem-23496	86	23	financial	financial	ADJ
fbem-23496	86	24	situation	situation	NOUN
fbem-23496	86	25	,	,	PUNCT
fbem-23496	86	26	cash	cash	NOUN
fbem-23496	86	27	flow	flow	NOUN
fbem-23496	86	28	and	and	CCONJ
fbem-23496	86	29	other	other	ADJ
fbem-23496	86	30	value	value	NOUN
fbem-23496	86	31	indicators	indicator	NOUN
fbem-23496	86	32	of	of	ADP
fbem-23496	86	33	the	the	DET
fbem-23496	86	34	various	various	ADJ
fbem-23496	86	35	aspects	aspect	NOUN
fbem-23496	86	36	of	of	ADP
fbem-23496	86	37	the	the	DET
fbem-23496	86	38	budget	budget	NOUN
fbem-23496	86	39	,	,	PUNCT
fbem-23496	86	40	usually	usually	ADV
fbem-23496	86	41	based	base	VERB
fbem-23496	86	42	on	on	ADP
fbem-23496	86	43	its	its	PRON
fbem-23496	86	44	operating	operating	NOUN
fbem-23496	86	45	budget	budget	NOUN
fbem-23496	86	46	and	and	CCONJ
fbem-23496	86	47	equity	equity	NOUN
fbem-23496	86	48	investment	investment	NOUN
fbem-23496	86	49	budget	budget	NOUN
fbem-23496	86	50	and	and	CCONJ
fbem-23496	86	51	other	other	ADJ
fbem-23496	86	52	factors	factor	NOUN
fbem-23496	86	53	to	to	PART
fbem-23496	86	54	prepare	prepare	VERB
fbem-23496	86	55	,	,	PUNCT
fbem-23496	86	56	mainly	mainly	ADV
fbem-23496	86	57	involving	involve	VERB
fbem-23496	86	58	assets	asset	NOUN
fbem-23496	86	59	and	and	CCONJ
fbem-23496	86	60	liabilities	liability	NOUN
fbem-23496	86	61	,	,	PUNCT
fbem-23496	86	62	profits	profit	NOUN
fbem-23496	86	63	,	,	PUNCT
fbem-23496	86	64	cash	cash	NOUN
fbem-23496	86	65	flow	flow	NOUN
fbem-23496	86	66	and	and	CCONJ
fbem-23496	86	67	financial	financial	ADJ
fbem-23496	86	68	situation	situation	NOUN
fbem-23496	86	69	and	and	CCONJ
fbem-23496	86	70	other	other	ADJ
fbem-23496	86	71	aspects	aspect	NOUN
fbem-23496	86	72	.	.	PUNCT
fbem-23496	87	1	the	the	DET
fbem-23496	87	2	financial	financial	ADJ
fbem-23496	87	3	budget	budget	NOUN
fbem-23496	87	4	shows	show	VERB
fbem-23496	87	5	the	the	DET
fbem-23496	87	6	budget	budget	NOUN
fbem-23496	87	7	results	result	NOUN
fbem-23496	87	8	made	make	VERB
fbem-23496	87	9	in	in	ADP
fbem-23496	87	10	the	the	DET
fbem-23496	87	11	operation	operation	NOUN
fbem-23496	87	12	or	or	CCONJ
fbem-23496	87	13	investment	investment	NOUN
fbem-23496	87	14	during	during	ADP
fbem-23496	87	15	the	the	DET
fbem-23496	87	16	budget	budget	NOUN
fbem-23496	87	17	period	period	NOUN
fbem-23496	87	18	from	from	ADP
fbem-23496	87	19	the	the	DET
fbem-23496	87	20	perspective	perspective	NOUN
fbem-23496	87	21	of	of	ADP
fbem-23496	87	22	the	the	DET
fbem-23496	87	23	value	value	NOUN
fbem-23496	87	24	of	of	ADP
fbem-23496	87	25	resources	resource	NOUN
fbem-23496	87	26	,	,	PUNCT
fbem-23496	87	27	and	and	CCONJ
fbem-23496	87	28	its	its	PRON
fbem-23496	87	29	data	datum	NOUN
fbem-23496	87	30	and	and	CCONJ
fbem-23496	87	31	information	information	NOUN
fbem-23496	87	32	are	be	AUX
fbem-23496	87	33	also	also	ADV
fbem-23496	87	34	derived	derive	VERB
fbem-23496	87	35	from	from	ADP
fbem-23496	87	36	the	the	DET
fbem-23496	87	37	operation	operation	NOUN
fbem-23496	87	38	and	and	CCONJ
fbem-23496	87	39	investment	investment	NOUN
fbem-23496	87	40	budgets	budget	NOUN
fbem-23496	87	41	,	,	PUNCT
fbem-23496	87	42	and	and	CCONJ
fbem-23496	87	43	occupies	occupy	VERB
fbem-23496	87	44	a	a	DET
fbem-23496	87	45	dominant	dominant	ADJ
fbem-23496	87	46	position	position	NOUN
fbem-23496	87	47	in	in	ADP
fbem-23496	87	48	these	these	DET
fbem-23496	87	49	three	three	NUM
fbem-23496	87	50	budgets	budget	NOUN
fbem-23496	87	51	.	.	PUNCT
fbem-23496	88	1	4	4	X
fbem-23496	88	2	.	.	X
fbem-23496	88	3	the	the	DET
fbem-23496	88	4	impact	impact	NOUN
fbem-23496	88	5	of	of	ADP
fbem-23496	88	6	big	big	ADJ
fbem-23496	88	7	data	datum	NOUN
fbem-23496	88	8	and	and	CCONJ
fbem-23496	88	9	cloud	cloud	NOUN
fbem-23496	88	10	accounting	accounting	NOUN
fbem-23496	88	11	on	on	ADP
fbem-23496	88	12	the	the	DET
fbem-23496	88	13	comprehensive	comprehensive	ADJ
fbem-23496	88	14	budget	budget	NOUN
fbem-23496	88	15	management	management	NOUN
fbem-23496	88	16	of	of	ADP
fbem-23496	88	17	enterprises	enterprise	NOUN
fbem-23496	88	18	4.1	4.1	NUM
fbem-23496	88	19	.	.	PUNCT
fbem-23496	89	1	big	big	ADJ
fbem-23496	89	2	data	datum	NOUN
fbem-23496	89	3	and	and	CCONJ
fbem-23496	89	4	cloud	cloud	NOUN
fbem-23496	89	5	accounting	accounting	NOUN
fbem-23496	89	6	can	can	AUX
fbem-23496	89	7	effectively	effectively	ADV
fbem-23496	89	8	improve	improve	VERB
fbem-23496	89	9	the	the	DET
fbem-23496	89	10	comprehensive	comprehensive	ADJ
fbem-23496	89	11	budgeting	budgeting	NOUN
fbem-23496	89	12	level	level	NOUN
fbem-23496	89	13	of	of	ADP
fbem-23496	89	14	enterprises	enterprise	NOUN
fbem-23496	89	15	the	the	DET
fbem-23496	89	16	traditional	traditional	ADJ
fbem-23496	89	17	comprehensive	comprehensive	ADJ
fbem-23496	89	18	budgeting	budgeting	NOUN
fbem-23496	89	19	process	process	NOUN
fbem-23496	89	20	has	have	VERB
fbem-23496	89	21	inherent	inherent	ADJ
fbem-23496	89	22	problems	problem	NOUN
fbem-23496	89	23	such	such	ADJ
fbem-23496	89	24	as	as	ADP
fbem-23496	89	25	long	long	ADJ
fbem-23496	89	26	preparation	preparation	NOUN
fbem-23496	89	27	cycles	cycle	NOUN
fbem-23496	89	28	,	,	PUNCT
fbem-23496	89	29	timeliness	timeliness	NOUN
fbem-23496	89	30	and	and	CCONJ
fbem-23496	89	31	inaccuracy	inaccuracy	NOUN
fbem-23496	89	32	,	,	PUNCT
fbem-23496	89	33	which	which	PRON
fbem-23496	89	34	limits	limit	VERB
fbem-23496	89	35	the	the	DET
fbem-23496	89	36	effectiveness	effectiveness	NOUN
fbem-23496	89	37	of	of	ADP
fbem-23496	89	38	comprehensive	comprehensive	ADJ
fbem-23496	89	39	budgeting	budgeting	NOUN
fbem-23496	89	40	in	in	ADP
fbem-23496	89	41	enterprise	enterprise	NOUN
fbem-23496	89	42	development	development	NOUN
fbem-23496	89	43	.	.	PUNCT
fbem-23496	90	1	with	with	ADP
fbem-23496	90	2	the	the	DET
fbem-23496	90	3	continuous	continuous	ADJ
fbem-23496	90	4	development	development	NOUN
fbem-23496	90	5	and	and	CCONJ
fbem-23496	90	6	improvement	improvement	NOUN
fbem-23496	90	7	of	of	ADP
fbem-23496	90	8	big	big	ADJ
fbem-23496	90	9	data	datum	NOUN
fbem-23496	90	10	and	and	CCONJ
fbem-23496	90	11	cloud	cloud	NOUN
fbem-23496	90	12	accounting	accounting	NOUN
fbem-23496	90	13	platforms	platform	NOUN
fbem-23496	90	14	,	,	PUNCT
fbem-23496	90	15	enterprises	enterprise	NOUN
fbem-23496	90	16	have	have	VERB
fbem-23496	90	17	more	more	ADJ
fbem-23496	90	18	tools	tool	NOUN
fbem-23496	90	19	and	and	CCONJ
fbem-23496	90	20	means	mean	VERB
fbem-23496	90	21	to	to	PART
fbem-23496	90	22	improve	improve	VERB
fbem-23496	90	23	and	and	CCONJ
fbem-23496	90	24	optimise	optimise	VERB
fbem-23496	90	25	the	the	DET
fbem-23496	90	26	comprehensive	comprehensive	ADJ
fbem-23496	90	27	budgeting	budgeting	NOUN
fbem-23496	90	28	process	process	NOUN
fbem-23496	90	29	.	.	PUNCT
fbem-23496	91	1	enterprises	enterprise	NOUN
fbem-23496	91	2	can	can	AUX
fbem-23496	91	3	take	take	VERB
fbem-23496	91	4	a	a	DET
fbem-23496	91	5	combination	combination	NOUN
fbem-23496	91	6	of	of	ADP
fbem-23496	91	7	up	up	ADP
fbem-23496	91	8	and	and	CCONJ
fbem-23496	91	9	down	down	ADP
fbem-23496	91	10	the	the	DET
fbem-23496	91	11	way	way	NOUN
fbem-23496	91	12	to	to	PART
fbem-23496	91	13	prepare	prepare	VERB
fbem-23496	91	14	a	a	DET
fbem-23496	91	15	comprehensive	comprehensive	ADJ
fbem-23496	91	16	budget	budget	NOUN
fbem-23496	91	17	,	,	PUNCT
fbem-23496	91	18	and	and	CCONJ
fbem-23496	91	19	use	use	VERB
fbem-23496	91	20	the	the	DET
fbem-23496	91	21	cloud	cloud	ADJ
fbem-23496	91	22	accounting	accounting	NOUN
fbem-23496	91	23	platform	platform	NOUN
fbem-23496	91	24	to	to	PART
fbem-23496	91	25	share	share	VERB
fbem-23496	91	26	and	and	CCONJ
fbem-23496	91	27	send	send	VERB
fbem-23496	91	28	the	the	DET
fbem-23496	91	29	annual	annual	ADJ
fbem-23496	91	30	financial	financial	ADJ
fbem-23496	91	31	budget	budget	NOUN
fbem-23496	91	32	of	of	ADP
fbem-23496	91	33	the	the	DET
fbem-23496	91	34	enterprise	enterprise	NOUN
fbem-23496	91	35	,	,	PUNCT
fbem-23496	91	36	while	while	SCONJ
fbem-23496	91	37	the	the	DET
fbem-23496	91	38	budget	budget	NOUN
fbem-23496	91	39	subjects	subject	NOUN
fbem-23496	91	40	can	can	AUX
fbem-23496	91	41	visit	visit	VERB
fbem-23496	91	42	the	the	DET
fbem-23496	91	43	cloud	cloud	ADJ
fbem-23496	91	44	accounting	accounting	NOUN
fbem-23496	91	45	platform	platform	NOUN
fbem-23496	91	46	at	at	ADP
fbem-23496	91	47	any	any	DET
fbem-23496	91	48	time	time	NOUN
fbem-23496	91	49	to	to	PART
fbem-23496	91	50	obtain	obtain	VERB
fbem-23496	91	51	the	the	DET
fbem-23496	91	52	latest	late	ADJ
fbem-23496	91	53	financial	financial	ADJ
fbem-23496	91	54	budget	budget	NOUN
fbem-23496	91	55	objectives	objective	NOUN
fbem-23496	91	56	and	and	CCONJ
fbem-23496	91	57	budgeting	budgeting	NOUN
fbem-23496	91	58	policies	policy	NOUN
fbem-23496	91	59	,	,	PUNCT
fbem-23496	91	60	and	and	CCONJ
fbem-23496	91	61	then	then	ADV
fbem-23496	91	62	combined	combine	VERB
fbem-23496	91	63	with	with	ADP
fbem-23496	91	64	the	the	DET
fbem-23496	91	65	actual	actual	ADJ
fbem-23496	91	66	characteristics	characteristic	NOUN
fbem-23496	91	67	of	of	ADP
fbem-23496	91	68	their	their	PRON
fbem-23496	91	69	own	own	ADJ
fbem-23496	91	70	departments	department	NOUN
fbem-23496	91	71	to	to	PART
fbem-23496	91	72	formulate	formulate	VERB
fbem-23496	91	73	their	their	PRON
fbem-23496	91	74	own	own	ADJ
fbem-23496	91	75	budget	budget	NOUN
fbem-23496	91	76	plans	plan	NOUN
fbem-23496	91	77	,	,	PUNCT
fbem-23496	91	78	and	and	CCONJ
fbem-23496	91	79	uploaded	upload	VERB
fbem-23496	91	80	to	to	ADP
fbem-23496	91	81	the	the	DET
fbem-23496	91	82	cloud	cloud	ADJ
fbem-23496	91	83	accounting	accounting	NOUN
fbem-23496	91	84	platform	platform	NOUN
fbem-23496	91	85	in	in	ADP
fbem-23496	91	86	real	real	ADJ
fbem-23496	91	87	time	time	NOUN
fbem-23496	91	88	.	.	PUNCT
fbem-23496	92	1	in	in	ADP
fbem-23496	92	2	addition	addition	NOUN
fbem-23496	92	3	,	,	PUNCT
fbem-23496	92	4	the	the	DET
fbem-23496	92	5	arrival	arrival	NOUN
fbem-23496	92	6	of	of	ADP
fbem-23496	92	7	the	the	DET
fbem-23496	92	8	big	big	ADJ
fbem-23496	92	9	data	data	NOUN
fbem-23496	92	10	era	era	NOUN
fbem-23496	92	11	has	have	AUX
fbem-23496	92	12	brought	bring	VERB
fbem-23496	92	13	unprecedented	unprecedented	ADJ
fbem-23496	92	14	opportunities	opportunity	NOUN
fbem-23496	92	15	for	for	ADP
fbem-23496	92	16	comprehensive	comprehensive	ADJ
fbem-23496	92	17	budget	budget	NOUN
fbem-23496	92	18	management	management	NOUN
fbem-23496	92	19	,	,	PUNCT
fbem-23496	92	20	and	and	CCONJ
fbem-23496	92	21	the	the	DET
fbem-23496	92	22	composition	composition	NOUN
fbem-23496	92	23	of	of	ADP
fbem-23496	92	24	the	the	DET
fbem-23496	92	25	data	data	NOUN
fbem-23496	92	26	structure	structure	NOUN
fbem-23496	92	27	has	have	AUX
fbem-23496	92	28	undergone	undergo	VERB
fbem-23496	92	29	significant	significant	ADJ
fbem-23496	92	30	changes	change	NOUN
fbem-23496	92	31	,	,	PUNCT
fbem-23496	92	32	and	and	CCONJ
fbem-23496	92	33	now	now	ADV
fbem-23496	92	34	the	the	DET
fbem-23496	92	35	data	data	NOUN
fbem-23496	92	36	consists	consist	VERB
fbem-23496	92	37	of	of	ADP
fbem-23496	92	38	three	three	NUM
fbem-23496	92	39	types	type	NOUN
fbem-23496	92	40	:	:	PUNCT
fbem-23496	92	41	structured	structured	ADJ
fbem-23496	92	42	data	datum	NOUN
fbem-23496	92	43	,	,	PUNCT
fbem-23496	92	44	semi	semi	ADJ
fbem-23496	92	45	-	-	ADJ
fbem-23496	92	46	structured	structured	ADJ
fbem-23496	92	47	data	datum	NOUN
fbem-23496	92	48	,	,	PUNCT
fbem-23496	92	49	and	and	CCONJ
fbem-23496	92	50	unstructured	unstructured	ADJ
fbem-23496	92	51	data	datum	NOUN
fbem-23496	92	52	,	,	PUNCT
fbem-23496	92	53	which	which	PRON
fbem-23496	92	54	provides	provide	VERB
fbem-23496	92	55	a	a	DET
fbem-23496	92	56	richer	rich	ADJ
fbem-23496	92	57	and	and	CCONJ
fbem-23496	92	58	more	more	ADV
fbem-23496	92	59	comprehensive	comprehensive	ADJ
fbem-23496	92	60	source	source	NOUN
fbem-23496	92	61	of	of	ADP
fbem-23496	92	62	information	information	NOUN
fbem-23496	92	63	for	for	ADP
fbem-23496	92	64	budgeting	budgeting	NOUN
fbem-23496	92	65	,	,	PUNCT
fbem-23496	92	66	improves	improve	VERB
fbem-23496	92	67	the	the	DET
fbem-23496	92	68	accuracy	accuracy	NOUN
fbem-23496	92	69	of	of	ADP
fbem-23496	92	70	the	the	DET
fbem-23496	92	71	budget	budget	NOUN
fbem-23496	92	72	and	and	CCONJ
fbem-23496	92	73	the	the	DET
fbem-23496	92	74	enrichment	enrichment	NOUN
fbem-23496	92	75	of	of	ADP
fbem-23496	92	76	the	the	DET
fbem-23496	92	77	content	content	NOUN
fbem-23496	92	78	,	,	PUNCT
fbem-23496	92	79	and	and	CCONJ
fbem-23496	92	80	makes	make	VERB
fbem-23496	92	81	the	the	DET
fbem-23496	92	82	comprehensive	comprehensive	ADJ
fbem-23496	92	83	budget	budget	NOUN
fbem-23496	92	84	management	management	NOUN
fbem-23496	92	85	and	and	CCONJ
fbem-23496	92	86	preparation	preparation	NOUN
fbem-23496	92	87	of	of	ADP
fbem-23496	92	88	modern	modern	ADJ
fbem-23496	92	89	enterprises	enterprise	NOUN
fbem-23496	92	90	level	level	NOUN
fbem-23496	92	91	of	of	ADP
fbem-23496	92	92	modern	modern	ADJ
fbem-23496	92	93	enterprises	enterprise	NOUN
fbem-23496	92	94	has	have	AUX
fbem-23496	92	95	been	be	AUX
fbem-23496	92	96	greatly	greatly	ADV
fbem-23496	92	97	improved	improve	VERB
fbem-23496	92	98	.	.	PUNCT
fbem-23496	93	1	4.2	4.2	NUM
fbem-23496	93	2	.	.	PUNCT
fbem-23496	93	3	big	big	ADJ
fbem-23496	93	4	data	data	PROPN
fbem-23496	93	5	,	,	PUNCT
fbem-23496	93	6	cloud	cloud	ADJ
fbem-23496	93	7	accounting	accounting	NOUN
fbem-23496	93	8	can	can	AUX
fbem-23496	93	9	promote	promote	VERB
fbem-23496	93	10	the	the	DET
fbem-23496	93	11	improvement	improvement	NOUN
fbem-23496	93	12	and	and	CCONJ
fbem-23496	93	13	optimization	optimization	NOUN
fbem-23496	93	14	of	of	ADP
fbem-23496	93	15	the	the	DET
fbem-23496	93	16	enterprise	enterprise	NOUN
fbem-23496	93	17	budgeting	budgeting	NOUN
fbem-23496	93	18	process	process	NOUN
fbem-23496	93	19	in	in	ADP
fbem-23496	93	20	the	the	DET
fbem-23496	93	21	traditional	traditional	ADJ
fbem-23496	93	22	budget	budget	NOUN
fbem-23496	93	23	process	process	NOUN
fbem-23496	93	24	,	,	PUNCT
fbem-23496	93	25	due	due	ADP
fbem-23496	93	26	to	to	ADP
fbem-23496	93	27	the	the	DET
fbem-23496	93	28	lack	lack	NOUN
fbem-23496	93	29	of	of	ADP
fbem-23496	93	30	effective	effective	ADJ
fbem-23496	93	31	information	information	NOUN
fbem-23496	93	32	sharing	sharing	NOUN
fbem-23496	93	33	and	and	CCONJ
fbem-23496	93	34	communication	communication	NOUN
fbem-23496	93	35	channels	channel	NOUN
fbem-23496	93	36	between	between	ADP
fbem-23496	93	37	the	the	DET
fbem-23496	93	38	main	main	ADJ
fbem-23496	93	39	body	body	NOUN
fbem-23496	93	40	of	of	ADP
fbem-23496	93	41	the	the	DET
fbem-23496	93	42	budget	budget	NOUN
fbem-23496	93	43	and	and	CCONJ
fbem-23496	93	44	the	the	DET
fbem-23496	93	45	headquarters	headquarters	NOUN
fbem-23496	93	46	,	,	PUNCT
fbem-23496	93	47	and	and	CCONJ
fbem-23496	93	48	the	the	DET
fbem-23496	93	49	lack	lack	NOUN
fbem-23496	93	50	of	of	ADP
fbem-23496	93	51	uniform	uniform	ADJ
fbem-23496	93	52	standards	standard	NOUN
fbem-23496	93	53	in	in	ADP
fbem-23496	93	54	the	the	DET
fbem-23496	93	55	implementation	implementation	NOUN
fbem-23496	93	56	and	and	CCONJ
fbem-23496	93	57	control	control	NOUN
fbem-23496	93	58	of	of	ADP
fbem-23496	93	59	the	the	DET
fbem-23496	93	60	budget	budget	NOUN
fbem-23496	93	61	,	,	PUNCT
fbem-23496	93	62	resulting	result	VERB
fbem-23496	93	63	in	in	ADP
fbem-23496	93	64	the	the	DET
fbem-23496	93	65	main	main	ADJ
fbem-23496	93	66	body	body	NOUN
fbem-23496	93	67	of	of	ADP
fbem-23496	93	68	the	the	DET
fbem-23496	93	69	budget	budget	NOUN
fbem-23496	93	70	in	in	ADP
fbem-23496	93	71	the	the	DET
fbem-23496	93	72	preparation	preparation	NOUN
fbem-23496	93	73	and	and	CCONJ
fbem-23496	93	74	implementation	implementation	NOUN
fbem-23496	93	75	of	of	ADP
fbem-23496	93	76	the	the	DET
fbem-23496	93	77	process	process	NOUN
fbem-23496	93	78	of	of	ADP
fbem-23496	93	79	the	the	DET
fbem-23496	93	80	approval	approval	NOUN
fbem-23496	93	81	process	process	NOUN
fbem-23496	93	82	is	be	AUX
fbem-23496	93	83	cumbersome	cumbersome	ADJ
fbem-23496	93	84	,	,	PUNCT
fbem-23496	93	85	the	the	DET
fbem-23496	93	86	control	control	NOUN
fbem-23496	93	87	and	and	CCONJ
fbem-23496	93	88	supervision	supervision	NOUN
fbem-23496	93	89	of	of	ADP
fbem-23496	93	90	the	the	DET
fbem-23496	93	91	timely	timely	ADV
fbem-23496	93	92	enough	enough	ADV
fbem-23496	93	93	,	,	PUNCT
fbem-23496	93	94	and	and	CCONJ
fbem-23496	93	95	in	in	ADP
fbem-23496	93	96	the	the	DET
fbem-23496	93	97	implementation	implementation	NOUN
fbem-23496	93	98	of	of	ADP
fbem-23496	93	99	the	the	DET
fbem-23496	93	100	process	process	NOUN
fbem-23496	93	101	of	of	ADP
fbem-23496	93	102	the	the	DET
fbem-23496	93	103	discrepancy	discrepancy	NOUN
fbem-23496	93	104	and	and	CCONJ
fbem-23496	93	105	the	the	DET
fbem-23496	93	106	reasons	reason	NOUN
fbem-23496	93	107	for	for	ADP
fbem-23496	93	108	the	the	DET
fbem-23496	93	109	analysis	analysis	NOUN
fbem-23496	93	110	,	,	PUNCT
fbem-23496	93	111	resulting	result	VERB
fbem-23496	93	112	in	in	ADP
fbem-23496	93	113	the	the	DET
fbem-23496	93	114	implementation	implementation	NOUN
fbem-23496	93	115	of	of	ADP
fbem-23496	93	116	the	the	DET
fbem-23496	93	117	budget	budget	NOUN
fbem-23496	93	118	process	process	NOUN
fbem-23496	93	119	is	be	AUX
fbem-23496	93	120	more	more	ADV
fbem-23496	93	121	lagging	lag	VERB
fbem-23496	93	122	behind	behind	ADP
fbem-23496	93	123	the	the	DET
fbem-23496	93	124	headquarters	headquarters	NOUN
fbem-23496	93	125	can	can	AUX
fbem-23496	93	126	not	not	PART
fbem-23496	93	127	make	make	VERB
fbem-23496	93	128	timely	timely	ADJ
fbem-23496	93	129	dynamic	dynamic	ADJ
fbem-23496	93	130	adjustments	adjustment	NOUN
fbem-23496	93	131	according	accord	VERB
fbem-23496	93	132	to	to	ADP
fbem-23496	93	133	the	the	DET
fbem-23496	93	134	actual	actual	ADJ
fbem-23496	93	135	situation	situation	NOUN
fbem-23496	93	136	of	of	ADP
fbem-23496	93	137	budget	budget	NOUN
fbem-23496	93	138	implementation	implementation	NOUN
fbem-23496	93	139	,	,	PUNCT
fbem-23496	93	140	resulting	result	VERB
fbem-23496	93	141	in	in	ADP
fbem-23496	93	142	the	the	DET
fbem-23496	93	143	failure	failure	NOUN
fbem-23496	93	144	of	of	ADP
fbem-23496	93	145	budget	budget	NOUN
fbem-23496	93	146	control	control	NOUN
fbem-23496	93	147	.	.	PUNCT
fbem-23496	94	1	it	it	PRON
fbem-23496	94	2	is	be	AUX
fbem-23496	94	3	impossible	impossible	ADJ
fbem-23496	94	4	to	to	PART
fbem-23496	94	5	make	make	VERB
fbem-23496	94	6	timely	timely	ADJ
fbem-23496	94	7	dynamic	dynamic	ADJ
fbem-23496	94	8	adjustments	adjustment	NOUN
fbem-23496	94	9	according	accord	VERB
fbem-23496	94	10	to	to	ADP
fbem-23496	94	11	the	the	DET
fbem-23496	94	12	actual	actual	ADJ
fbem-23496	94	13	situation	situation	NOUN
fbem-23496	94	14	of	of	ADP
fbem-23496	94	15	budget	budget	NOUN
fbem-23496	94	16	implementation	implementation	NOUN
fbem-23496	94	17	,	,	PUNCT
fbem-23496	94	18	which	which	PRON
fbem-23496	94	19	leads	lead	VERB
fbem-23496	94	20	to	to	ADP
fbem-23496	94	21	the	the	DET
fbem-23496	94	22	failure	failure	NOUN
fbem-23496	94	23	of	of	ADP
fbem-23496	94	24	budget	budget	NOUN
fbem-23496	94	25	control	control	NOUN
fbem-23496	94	26	.	.	PUNCT
fbem-23496	95	1	the	the	DET
fbem-23496	95	2	application	application	NOUN
fbem-23496	95	3	of	of	ADP
fbem-23496	95	4	big	big	ADJ
fbem-23496	95	5	data	datum	NOUN
fbem-23496	95	6	and	and	CCONJ
fbem-23496	95	7	cloud	cloud	NOUN
fbem-23496	95	8	accounting	accounting	NOUN
fbem-23496	95	9	platform	platform	NOUN
fbem-23496	95	10	provides	provide	VERB
fbem-23496	95	11	a	a	DET
fbem-23496	95	12	centralised	centralised	ADJ
fbem-23496	95	13	and	and	CCONJ
fbem-23496	95	14	efficient	efficient	ADJ
fbem-23496	95	15	information	information	NOUN
fbem-23496	95	16	exchange	exchange	NOUN
fbem-23496	95	17	and	and	CCONJ
fbem-23496	95	18	sharing	sharing	NOUN
fbem-23496	95	19	centre	centre	NOUN
fbem-23496	95	20	between	between	ADP
fbem-23496	95	21	the	the	DET
fbem-23496	95	22	headquarters	headquarters	NOUN
fbem-23496	95	23	and	and	CCONJ
fbem-23496	95	24	each	each	DET
fbem-23496	95	25	budgeting	budgeting	ADJ
fbem-23496	95	26	and	and	CCONJ
fbem-23496	95	27	execution	execution	NOUN
fbem-23496	95	28	body	body	NOUN
fbem-23496	95	29	,	,	PUNCT
fbem-23496	95	30	which	which	PRON
fbem-23496	95	31	can	can	AUX
fbem-23496	95	32	carry	carry	VERB
fbem-23496	95	33	out	out	ADP
fbem-23496	95	34	real	real	ADJ
fbem-23496	95	35	-	-	PUNCT
fbem-23496	95	36	time	time	NOUN
fbem-23496	95	37	dynamic	dynamic	ADJ
fbem-23496	95	38	supervision	supervision	NOUN
fbem-23496	95	39	of	of	ADP
fbem-23496	95	40	the	the	DET
fbem-23496	95	41	budgeting	budgeting	NOUN
fbem-23496	95	42	,	,	PUNCT
fbem-23496	95	43	execution	execution	NOUN
fbem-23496	95	44	and	and	CCONJ
fbem-23496	95	45	control	control	NOUN
fbem-23496	95	46	process	process	NOUN
fbem-23496	95	47	,	,	PUNCT
fbem-23496	95	48	and	and	CCONJ
fbem-23496	95	49	compare	compare	VERB
fbem-23496	95	50	the	the	DET
fbem-23496	95	51	budget	budget	NOUN
fbem-23496	95	52	data	datum	NOUN
fbem-23496	95	53	with	with	ADP
fbem-23496	95	54	the	the	DET
fbem-23496	95	55	actual	actual	ADJ
fbem-23496	95	56	execution	execution	NOUN
fbem-23496	95	57	data	datum	NOUN
fbem-23496	95	58	in	in	ADP
fbem-23496	95	59	real	real	ADJ
fbem-23496	95	60	time	time	NOUN
fbem-23496	95	61	during	during	ADP
fbem-23496	95	62	the	the	DET
fbem-23496	95	63	supervision	supervision	NOUN
fbem-23496	95	64	process	process	NOUN
fbem-23496	95	65	in	in	ADP
fbem-23496	95	66	order	order	NOUN
fbem-23496	95	67	to	to	PART
fbem-23496	95	68	find	find	VERB
fbem-23496	95	69	out	out	ADP
fbem-23496	95	70	the	the	DET
fbem-23496	95	71	differences	difference	NOUN
fbem-23496	95	72	,	,	PUNCT
fbem-23496	95	73	and	and	CCONJ
fbem-23496	95	74	form	form	VERB
fbem-23496	95	75	a	a	DET
fbem-23496	95	76	good	good	ADJ
fbem-23496	95	77	dynamic	dynamic	ADJ
fbem-23496	95	78	adjustment	adjustment	NOUN
fbem-23496	95	79	effect	effect	NOUN
fbem-23496	95	80	.	.	PUNCT
fbem-23496	96	1	at	at	ADP
fbem-23496	96	2	the	the	DET
fbem-23496	96	3	same	same	ADJ
fbem-23496	96	4	time	time	NOUN
fbem-23496	96	5	,	,	PUNCT
fbem-23496	96	6	the	the	DET
fbem-23496	96	7	implementation	implementation	NOUN
fbem-23496	96	8	of	of	ADP
fbem-23496	96	9	big	big	ADJ
fbem-23496	96	10	data	datum	NOUN
fbem-23496	96	11	and	and	CCONJ
fbem-23496	96	12	cloud	cloud	NOUN
fbem-23496	96	13	accounting	accounting	NOUN
fbem-23496	96	14	platform	platform	NOUN
fbem-23496	96	15	206	206	NUM
fbem-23496	96	16	is	be	AUX
fbem-23496	96	17	conducive	conducive	ADJ
fbem-23496	96	18	to	to	ADP
fbem-23496	96	19	achieving	achieve	VERB
fbem-23496	96	20	standardised	standardised	ADJ
fbem-23496	96	21	control	control	NOUN
fbem-23496	96	22	in	in	ADP
fbem-23496	96	23	the	the	DET
fbem-23496	96	24	process	process	NOUN
fbem-23496	96	25	of	of	ADP
fbem-23496	96	26	budgeting	budgeting	NOUN
fbem-23496	96	27	and	and	CCONJ
fbem-23496	96	28	execution	execution	NOUN
fbem-23496	96	29	,	,	PUNCT
fbem-23496	96	30	promoting	promote	VERB
fbem-23496	96	31	the	the	DET
fbem-23496	96	32	optimisation	optimisation	NOUN
fbem-23496	96	33	of	of	ADP
fbem-23496	96	34	budgeting	budgeting	NOUN
fbem-23496	96	35	process	process	NOUN
fbem-23496	96	36	,	,	PUNCT
fbem-23496	96	37	reducing	reduce	VERB
fbem-23496	96	38	the	the	DET
fbem-23496	96	39	impact	impact	NOUN
fbem-23496	96	40	of	of	ADP
fbem-23496	96	41	human	human	ADJ
fbem-23496	96	42	factors	factor	NOUN
fbem-23496	96	43	on	on	ADP
fbem-23496	96	44	budgeting	budget	VERB
fbem-23496	96	45	through	through	ADP
fbem-23496	96	46	unified	unified	ADJ
fbem-23496	96	47	data	data	NOUN
fbem-23496	96	48	standards	standard	NOUN
fbem-23496	96	49	and	and	CCONJ
fbem-23496	96	50	processing	processing	NOUN
fbem-23496	96	51	procedures	procedure	NOUN
fbem-23496	96	52	,	,	PUNCT
fbem-23496	96	53	ensuring	ensure	VERB
fbem-23496	96	54	the	the	DET
fbem-23496	96	55	accuracy	accuracy	NOUN
fbem-23496	96	56	and	and	CCONJ
fbem-23496	96	57	consistency	consistency	NOUN
fbem-23496	96	58	of	of	ADP
fbem-23496	96	59	budgeting	budgeting	NOUN
fbem-23496	96	60	,	,	PUNCT
fbem-23496	96	61	and	and	CCONJ
fbem-23496	96	62	improving	improve	VERB
fbem-23496	96	63	the	the	DET
fbem-23496	96	64	efficiency	efficiency	NOUN
fbem-23496	96	65	and	and	CCONJ
fbem-23496	96	66	effectiveness	effectiveness	NOUN
fbem-23496	96	67	of	of	ADP
fbem-23496	96	68	budgeting	budgeting	NOUN
fbem-23496	96	69	.	.	PUNCT
fbem-23496	97	1	in	in	ADP
fbem-23496	97	2	addition	addition	NOUN
fbem-23496	97	3	,	,	PUNCT
fbem-23496	97	4	the	the	DET
fbem-23496	97	5	implementation	implementation	NOUN
fbem-23496	97	6	of	of	ADP
fbem-23496	97	7	big	big	ADJ
fbem-23496	97	8	data	datum	NOUN
fbem-23496	97	9	and	and	CCONJ
fbem-23496	97	10	cloud	cloud	NOUN
fbem-23496	97	11	accounting	accounting	NOUN
fbem-23496	97	12	platform	platform	NOUN
fbem-23496	97	13	makes	make	VERB
fbem-23496	97	14	the	the	DET
fbem-23496	97	15	enterprise	enterprise	NOUN
fbem-23496	97	16	's	's	PART
fbem-23496	97	17	comprehensive	comprehensive	ADJ
fbem-23496	97	18	budget	budget	NOUN
fbem-23496	97	19	information	information	NOUN
fbem-23496	97	20	more	more	ADV
fbem-23496	97	21	transparent	transparent	ADJ
fbem-23496	97	22	,	,	PUNCT
fbem-23496	97	23	which	which	PRON
fbem-23496	97	24	is	be	AUX
fbem-23496	97	25	conducive	conducive	ADJ
fbem-23496	97	26	to	to	ADP
fbem-23496	97	27	the	the	DET
fbem-23496	97	28	main	main	ADJ
fbem-23496	97	29	body	body	NOUN
fbem-23496	97	30	of	of	ADP
fbem-23496	97	31	budgeting	budgeting	NOUN
fbem-23496	97	32	can	can	AUX
fbem-23496	97	33	understand	understand	VERB
fbem-23496	97	34	the	the	DET
fbem-23496	97	35	implementation	implementation	NOUN
fbem-23496	97	36	of	of	ADP
fbem-23496	97	37	the	the	DET
fbem-23496	97	38	budget	budget	NOUN
fbem-23496	97	39	in	in	ADP
fbem-23496	97	40	real	real	ADJ
fbem-23496	97	41	time	time	NOUN
fbem-23496	97	42	,	,	PUNCT
fbem-23496	97	43	and	and	CCONJ
fbem-23496	97	44	the	the	DET
fbem-23496	97	45	adjustment	adjustment	NOUN
fbem-23496	97	46	part	part	NOUN
fbem-23496	97	47	can	can	AUX
fbem-23496	97	48	be	be	AUX
fbem-23496	97	49	timely	timely	ADV
fbem-23496	97	50	mastered	master	VERB
fbem-23496	97	51	,	,	PUNCT
fbem-23496	97	52	and	and	CCONJ
fbem-23496	97	53	at	at	ADP
fbem-23496	97	54	the	the	DET
fbem-23496	97	55	same	same	ADJ
fbem-23496	97	56	time	time	NOUN
fbem-23496	97	57	,	,	PUNCT
fbem-23496	97	58	it	it	PRON
fbem-23496	97	59	strengthens	strengthen	VERB
fbem-23496	97	60	the	the	DET
fbem-23496	97	61	key	key	ADJ
fbem-23496	97	62	control	control	NOUN
fbem-23496	97	63	of	of	ADP
fbem-23496	97	64	the	the	DET
fbem-23496	97	65	nodes	node	NOUN
fbem-23496	97	66	in	in	ADP
fbem-23496	97	67	the	the	DET
fbem-23496	97	68	process	process	NOUN
fbem-23496	97	69	of	of	ADP
fbem-23496	97	70	budgeting	budgeting	NOUN
fbem-23496	97	71	and	and	CCONJ
fbem-23496	97	72	execution	execution	NOUN
fbem-23496	97	73	,	,	PUNCT
fbem-23496	97	74	so	so	SCONJ
fbem-23496	97	75	as	as	SCONJ
fbem-23496	97	76	to	to	PART
fbem-23496	97	77	achieve	achieve	VERB
fbem-23496	97	78	the	the	DET
fbem-23496	97	79	continuous	continuous	ADJ
fbem-23496	97	80	optimisation	optimisation	NOUN
fbem-23496	97	81	and	and	CCONJ
fbem-23496	97	82	improvement	improvement	NOUN
fbem-23496	97	83	of	of	ADP
fbem-23496	97	84	the	the	DET
fbem-23496	97	85	budget	budget	NOUN
fbem-23496	97	86	process	process	NOUN
fbem-23496	97	87	.	.	PUNCT
fbem-23496	98	1	4.3	4.3	NUM
fbem-23496	98	2	.	.	PUNCT
fbem-23496	98	3	big	big	ADJ
fbem-23496	98	4	data	data	PROPN
fbem-23496	98	5	,	,	PUNCT
fbem-23496	98	6	cloud	cloud	ADJ
fbem-23496	98	7	accounting	accounting	NOUN
fbem-23496	98	8	can	can	AUX
fbem-23496	98	9	promote	promote	VERB
fbem-23496	98	10	the	the	DET
fbem-23496	98	11	construction	construction	NOUN
fbem-23496	98	12	of	of	ADP
fbem-23496	98	13	enterprise	enterprise	NOUN
fbem-23496	98	14	budget	budget	NOUN
fbem-23496	98	15	data	datum	NOUN
fbem-23496	98	16	center	center	NOUN
fbem-23496	98	17	the	the	DET
fbem-23496	98	18	data	datum	NOUN
fbem-23496	98	19	involved	involve	VERB
fbem-23496	98	20	in	in	ADP
fbem-23496	98	21	traditional	traditional	ADJ
fbem-23496	98	22	budget	budget	NOUN
fbem-23496	98	23	management	management	NOUN
fbem-23496	98	24	is	be	AUX
fbem-23496	98	25	often	often	ADV
fbem-23496	98	26	limited	limit	VERB
fbem-23496	98	27	to	to	ADP
fbem-23496	98	28	the	the	DET
fbem-23496	98	29	internal	internal	ADJ
fbem-23496	98	30	data	datum	NOUN
fbem-23496	98	31	of	of	ADP
fbem-23496	98	32	the	the	DET
fbem-23496	98	33	enterprise	enterprise	NOUN
fbem-23496	98	34	and	and	CCONJ
fbem-23496	98	35	is	be	AUX
fbem-23496	98	36	only	only	ADV
fbem-23496	98	37	used	use	VERB
fbem-23496	98	38	by	by	ADP
fbem-23496	98	39	the	the	DET
fbem-23496	98	40	practitioners	practitioner	NOUN
fbem-23496	98	41	of	of	ADP
fbem-23496	98	42	the	the	DET
fbem-23496	98	43	financial	financial	ADJ
fbem-23496	98	44	department	department	NOUN
fbem-23496	98	45	,	,	PUNCT
fbem-23496	98	46	which	which	PRON
fbem-23496	98	47	leads	lead	VERB
fbem-23496	98	48	to	to	ADP
fbem-23496	98	49	the	the	DET
fbem-23496	98	50	relative	relative	ADJ
fbem-23496	98	51	lag	lag	NOUN
fbem-23496	98	52	of	of	ADP
fbem-23496	98	53	the	the	DET
fbem-23496	98	54	analysis	analysis	NOUN
fbem-23496	98	55	results	result	NOUN
fbem-23496	98	56	,	,	PUNCT
fbem-23496	98	57	the	the	DET
fbem-23496	98	58	disconnection	disconnection	NOUN
fbem-23496	98	59	between	between	ADP
fbem-23496	98	60	the	the	DET
fbem-23496	98	61	budget	budget	NOUN
fbem-23496	98	62	data	datum	NOUN
fbem-23496	98	63	and	and	CCONJ
fbem-23496	98	64	the	the	DET
fbem-23496	98	65	business	business	NOUN
fbem-23496	98	66	data	datum	NOUN
fbem-23496	98	67	as	as	ADV
fbem-23496	98	68	well	well	ADV
fbem-23496	98	69	as	as	ADP
fbem-23496	98	70	the	the	DET
fbem-23496	98	71	internal	internal	ADJ
fbem-23496	98	72	data	data	NOUN
fbem-23496	98	73	structure	structure	NOUN
fbem-23496	98	74	is	be	AUX
fbem-23496	98	75	relatively	relatively	ADV
fbem-23496	98	76	single	single	ADJ
fbem-23496	98	77	,	,	PUNCT
fbem-23496	98	78	which	which	PRON
fbem-23496	98	79	makes	make	VERB
fbem-23496	98	80	it	it	PRON
fbem-23496	98	81	difficult	difficult	ADJ
fbem-23496	98	82	for	for	SCONJ
fbem-23496	98	83	the	the	DET
fbem-23496	98	84	budget	budget	NOUN
fbem-23496	98	85	to	to	PART
fbem-23496	98	86	play	play	VERB
fbem-23496	98	87	its	its	PRON
fbem-23496	98	88	role	role	NOUN
fbem-23496	98	89	in	in	ADP
fbem-23496	98	90	the	the	DET
fbem-23496	98	91	strategic	strategic	ADJ
fbem-23496	98	92	level	level	NOUN
fbem-23496	98	93	of	of	ADP
fbem-23496	98	94	the	the	DET
fbem-23496	98	95	enterprise	enterprise	NOUN
fbem-23496	98	96	.	.	PUNCT
fbem-23496	99	1	the	the	DET
fbem-23496	99	2	comprehensive	comprehensive	ADJ
fbem-23496	99	3	budget	budget	NOUN
fbem-23496	99	4	management	management	NOUN
fbem-23496	99	5	system	system	NOUN
fbem-23496	99	6	based	base	VERB
fbem-23496	99	7	on	on	ADP
fbem-23496	99	8	big	big	ADJ
fbem-23496	99	9	data	datum	NOUN
fbem-23496	99	10	and	and	CCONJ
fbem-23496	99	11	cloud	cloud	NOUN
fbem-23496	99	12	accounting	accounting	NOUN
fbem-23496	99	13	platform	platform	NOUN
fbem-23496	99	14	involves	involve	VERB
fbem-23496	99	15	more	more	ADJ
fbem-23496	99	16	external	external	ADJ
fbem-23496	99	17	data	datum	NOUN
fbem-23496	99	18	,	,	PUNCT
fbem-23496	99	19	and	and	CCONJ
fbem-23496	99	20	the	the	DET
fbem-23496	99	21	data	data	NOUN
fbem-23496	99	22	structure	structure	NOUN
fbem-23496	99	23	is	be	AUX
fbem-23496	99	24	richer	rich	ADJ
fbem-23496	99	25	,	,	PUNCT
fbem-23496	99	26	including	include	VERB
fbem-23496	99	27	structured	structure	VERB
fbem-23496	99	28	,	,	PUNCT
fbem-23496	99	29	semi	semi	ADJ
fbem-23496	99	30	-	-	ADJ
fbem-23496	99	31	structured	structured	ADJ
fbem-23496	99	32	and	and	CCONJ
fbem-23496	99	33	unstructured	unstructured	ADJ
fbem-23496	99	34	data	datum	NOUN
fbem-23496	99	35	.	.	PUNCT
fbem-23496	100	1	at	at	ADP
fbem-23496	100	2	the	the	DET
fbem-23496	100	3	same	same	ADJ
fbem-23496	100	4	time	time	NOUN
fbem-23496	100	5	,	,	PUNCT
fbem-23496	100	6	big	big	ADJ
fbem-23496	100	7	data	datum	NOUN
fbem-23496	100	8	and	and	CCONJ
fbem-23496	100	9	cloud	cloud	NOUN
fbem-23496	100	10	accounting	accounting	NOUN
fbem-23496	100	11	platform	platform	NOUN
fbem-23496	100	12	have	have	VERB
fbem-23496	100	13	strong	strong	ADJ
fbem-23496	100	14	dynamic	dynamic	ADJ
fbem-23496	100	15	updating	updating	NOUN
fbem-23496	100	16	ability	ability	NOUN
fbem-23496	100	17	,	,	PUNCT
fbem-23496	100	18	which	which	PRON
fbem-23496	100	19	helps	help	VERB
fbem-23496	100	20	enterprises	enterprise	NOUN
fbem-23496	100	21	realise	realise	VERB
fbem-23496	100	22	the	the	DET
fbem-23496	100	23	whole	whole	ADJ
fbem-23496	100	24	process	process	NOUN
fbem-23496	100	25	of	of	ADP
fbem-23496	100	26	monitoring	monitoring	NOUN
fbem-23496	100	27	and	and	CCONJ
fbem-23496	100	28	controlling	control	VERB
fbem-23496	100	29	the	the	DET
fbem-23496	100	30	budget	budget	NOUN
fbem-23496	100	31	,	,	PUNCT
fbem-23496	100	32	including	include	VERB
fbem-23496	100	33	planning	plan	VERB
fbem-23496	100	34	beforehand	beforehand	ADV
fbem-23496	100	35	,	,	PUNCT
fbem-23496	100	36	adjusting	adjust	VERB
fbem-23496	100	37	in	in	ADP
fbem-23496	100	38	the	the	DET
fbem-23496	100	39	middle	middle	NOUN
fbem-23496	100	40	of	of	ADP
fbem-23496	100	41	the	the	DET
fbem-23496	100	42	process	process	NOUN
fbem-23496	100	43	and	and	CCONJ
fbem-23496	100	44	evaluating	evaluate	VERB
fbem-23496	100	45	after	after	ADP
fbem-23496	100	46	the	the	DET
fbem-23496	100	47	process	process	NOUN
fbem-23496	100	48	,	,	PUNCT
fbem-23496	100	49	so	so	SCONJ
fbem-23496	100	50	as	as	SCONJ
fbem-23496	100	51	to	to	PART
fbem-23496	100	52	ensure	ensure	VERB
fbem-23496	100	53	that	that	SCONJ
fbem-23496	100	54	the	the	DET
fbem-23496	100	55	enterprises	enterprise	NOUN
fbem-23496	100	56	can	can	AUX
fbem-23496	100	57	flexibly	flexibly	ADV
fbem-23496	100	58	adjust	adjust	VERB
fbem-23496	100	59	the	the	DET
fbem-23496	100	60	budget	budget	NOUN
fbem-23496	100	61	strategy	strategy	NOUN
fbem-23496	100	62	according	accord	VERB
fbem-23496	100	63	to	to	ADP
fbem-23496	100	64	the	the	DET
fbem-23496	100	65	actual	actual	ADJ
fbem-23496	100	66	situation	situation	NOUN
fbem-23496	100	67	and	and	CCONJ
fbem-23496	100	68	improve	improve	VERB
fbem-23496	100	69	the	the	DET
fbem-23496	100	70	effectiveness	effectiveness	NOUN
fbem-23496	100	71	of	of	ADP
fbem-23496	100	72	budget	budget	NOUN
fbem-23496	100	73	management	management	NOUN
fbem-23496	100	74	.	.	PUNCT
fbem-23496	101	1	in	in	ADP
fbem-23496	101	2	addition	addition	NOUN
fbem-23496	101	3	,	,	PUNCT
fbem-23496	101	4	the	the	DET
fbem-23496	101	5	database	database	NOUN
fbem-23496	101	6	technology	technology	NOUN
fbem-23496	101	7	and	and	CCONJ
fbem-23496	101	8	data	datum	NOUN
fbem-23496	101	9	mining	mining	NOUN
fbem-23496	101	10	technology	technology	NOUN
fbem-23496	101	11	brought	bring	VERB
fbem-23496	101	12	by	by	ADP
fbem-23496	101	13	big	big	ADJ
fbem-23496	101	14	data	datum	NOUN
fbem-23496	101	15	reduces	reduce	VERB
fbem-23496	101	16	the	the	DET
fbem-23496	101	17	cost	cost	NOUN
fbem-23496	101	18	of	of	ADP
fbem-23496	101	19	budgeting	budgeting	NOUN
fbem-23496	101	20	,	,	PUNCT
fbem-23496	101	21	and	and	CCONJ
fbem-23496	101	22	through	through	ADP
fbem-23496	101	23	automated	automate	VERB
fbem-23496	101	24	and	and	CCONJ
fbem-23496	101	25	intelligent	intelligent	ADJ
fbem-23496	101	26	data	datum	NOUN
fbem-23496	101	27	processing	processing	NOUN
fbem-23496	101	28	and	and	CCONJ
fbem-23496	101	29	analysis	analysis	NOUN
fbem-23496	101	30	,	,	PUNCT
fbem-23496	101	31	enterprises	enterprise	NOUN
fbem-23496	101	32	can	can	AUX
fbem-23496	101	33	generate	generate	VERB
fbem-23496	101	34	budget	budget	NOUN
fbem-23496	101	35	reports	report	NOUN
fbem-23496	101	36	faster	fast	ADV
fbem-23496	101	37	and	and	CCONJ
fbem-23496	101	38	more	more	ADV
fbem-23496	101	39	accurately	accurately	ADV
fbem-23496	101	40	,	,	PUNCT
fbem-23496	101	41	reduce	reduce	VERB
fbem-23496	101	42	manual	manual	ADJ
fbem-23496	101	43	intervention	intervention	NOUN
fbem-23496	101	44	and	and	CCONJ
fbem-23496	101	45	error	error	NOUN
fbem-23496	101	46	rate	rate	NOUN
fbem-23496	101	47	,	,	PUNCT
fbem-23496	101	48	and	and	CCONJ
fbem-23496	101	49	transform	transform	VERB
fbem-23496	101	50	information	information	NOUN
fbem-23496	101	51	resources	resource	NOUN
fbem-23496	101	52	into	into	ADP
fbem-23496	101	53	assets	asset	NOUN
fbem-23496	101	54	,	,	PUNCT
fbem-23496	101	55	which	which	PRON
fbem-23496	101	56	facilitates	facilitate	VERB
fbem-23496	101	57	the	the	DET
fbem-23496	101	58	construction	construction	NOUN
fbem-23496	101	59	of	of	ADP
fbem-23496	101	60	budget	budget	NOUN
fbem-23496	101	61	data	datum	NOUN
fbem-23496	101	62	centres	centre	NOUN
fbem-23496	101	63	.	.	PUNCT
fbem-23496	102	1	finally	finally	ADV
fbem-23496	102	2	,	,	PUNCT
fbem-23496	102	3	the	the	DET
fbem-23496	102	4	comprehensive	comprehensive	ADJ
fbem-23496	102	5	budget	budget	NOUN
fbem-23496	102	6	management	management	NOUN
fbem-23496	102	7	system	system	NOUN
fbem-23496	102	8	based	base	VERB
fbem-23496	102	9	on	on	ADP
fbem-23496	102	10	big	big	ADJ
fbem-23496	102	11	data	datum	NOUN
fbem-23496	102	12	and	and	CCONJ
fbem-23496	102	13	cloud	cloud	NOUN
fbem-23496	102	14	accounting	accounting	NOUN
fbem-23496	102	15	platform	platform	NOUN
fbem-23496	102	16	promotes	promote	VERB
fbem-23496	102	17	the	the	DET
fbem-23496	102	18	construction	construction	NOUN
fbem-23496	102	19	of	of	ADP
fbem-23496	102	20	a	a	DET
fbem-23496	102	21	budget	budget	NOUN
fbem-23496	102	22	data	datum	NOUN
fbem-23496	102	23	centre	centre	NOUN
fbem-23496	102	24	,	,	PUNCT
fbem-23496	102	25	which	which	PRON
fbem-23496	102	26	can	can	AUX
fbem-23496	102	27	centrally	centrally	ADV
fbem-23496	102	28	store	store	VERB
fbem-23496	102	29	and	and	CCONJ
fbem-23496	102	30	manage	manage	VERB
fbem-23496	102	31	the	the	DET
fbem-23496	102	32	enterprise	enterprise	NOUN
fbem-23496	102	33	's	's	PART
fbem-23496	102	34	budget	budget	NOUN
fbem-23496	102	35	data	datum	NOUN
fbem-23496	102	36	and	and	CCONJ
fbem-23496	102	37	achieve	achieve	VERB
fbem-23496	102	38	data	datum	NOUN
fbem-23496	102	39	sharing	sharing	NOUN
fbem-23496	102	40	and	and	CCONJ
fbem-23496	102	41	collaborative	collaborative	ADJ
fbem-23496	102	42	work	work	NOUN
fbem-23496	102	43	.	.	PUNCT
fbem-23496	103	1	5	5	X
fbem-23496	103	2	.	.	X
fbem-23496	103	3	status	status	NOUN
fbem-23496	103	4	of	of	ADP
fbem-23496	103	5	comprehensive	comprehensive	ADJ
fbem-23496	103	6	budget	budget	NOUN
fbem-23496	103	7	management	management	NOUN
fbem-23496	103	8	in	in	ADP
fbem-23496	103	9	company	company	NOUN
fbem-23496	103	10	a	a	DET
fbem-23496	103	11	5.1	5.1	NUM
fbem-23496	103	12	.	.	PUNCT
fbem-23496	104	1	company	company	NOUN
fbem-23496	104	2	a	a	DET
fbem-23496	104	3	profile	profile	NOUN
fbem-23496	104	4	since	since	SCONJ
fbem-23496	104	5	its	its	PRON
fbem-23496	104	6	establishment	establishment	NOUN
fbem-23496	104	7	in	in	ADP
fbem-23496	104	8	the	the	DET
fbem-23496	104	9	1950s	1950	NOUN
fbem-23496	104	10	,	,	PUNCT
fbem-23496	104	11	company	company	NOUN
fbem-23496	104	12	a	a	PRON
fbem-23496	104	13	has	have	AUX
fbem-23496	104	14	developed	develop	VERB
fbem-23496	104	15	into	into	ADP
fbem-23496	104	16	a	a	DET
fbem-23496	104	17	large	large	ADJ
fbem-23496	104	18	-	-	PUNCT
fbem-23496	104	19	scale	scale	NOUN
fbem-23496	104	20	integrated	integrate	VERB
fbem-23496	104	21	investment	investment	NOUN
fbem-23496	104	22	and	and	CCONJ
fbem-23496	104	23	construction	construction	NOUN
fbem-23496	104	24	group	group	NOUN
fbem-23496	104	25	in	in	ADP
fbem-23496	104	26	china	china	PROPN
fbem-23496	104	27	,	,	PUNCT
fbem-23496	104	28	with	with	ADP
fbem-23496	104	29	more	more	ADJ
fbem-23496	104	30	than	than	ADP
fbem-23496	104	31	30,000	30,000	NUM
fbem-23496	104	32	employees	employee	NOUN
fbem-23496	104	33	and	and	CCONJ
fbem-23496	104	34	assets	asset	NOUN
fbem-23496	104	35	totalling	total	VERB
fbem-23496	104	36	over	over	ADP
fbem-23496	104	37	rmb	rmb	PROPN
fbem-23496	104	38	200	200	NUM
fbem-23496	104	39	billion	billion	NUM
fbem-23496	104	40	.	.	PUNCT
fbem-23496	105	1	the	the	DET
fbem-23496	105	2	company	company	NOUN
fbem-23496	105	3	's	's	PART
fbem-23496	105	4	core	core	NOUN
fbem-23496	105	5	business	business	NOUN
fbem-23496	105	6	focuses	focus	VERB
fbem-23496	105	7	on	on	ADP
fbem-23496	105	8	various	various	ADJ
fbem-23496	105	9	fields	field	NOUN
fbem-23496	105	10	such	such	ADJ
fbem-23496	105	11	as	as	ADP
fbem-23496	105	12	infrastructure	infrastructure	NOUN
fbem-23496	105	13	,	,	PUNCT
fbem-23496	105	14	housing	housing	NOUN
fbem-23496	105	15	construction	construction	NOUN
fbem-23496	105	16	,	,	PUNCT
fbem-23496	105	17	investment	investment	NOUN
fbem-23496	105	18	and	and	CCONJ
fbem-23496	105	19	operation	operation	NOUN
fbem-23496	105	20	,	,	PUNCT
fbem-23496	105	21	forming	form	VERB
fbem-23496	105	22	a	a	DET
fbem-23496	105	23	diversified	diversified	ADJ
fbem-23496	105	24	business	business	NOUN
fbem-23496	105	25	pattern	pattern	NOUN
fbem-23496	105	26	.	.	PUNCT
fbem-23496	106	1	its	its	PRON
fbem-23496	106	2	construction	construction	NOUN
fbem-23496	106	3	products	product	NOUN
fbem-23496	106	4	cover	cover	VERB
fbem-23496	106	5	a	a	DET
fbem-23496	106	6	wide	wide	ADJ
fbem-23496	106	7	range	range	NOUN
fbem-23496	106	8	of	of	ADP
fbem-23496	106	9	fields	field	NOUN
fbem-23496	106	10	including	include	VERB
fbem-23496	106	11	municipal	municipal	ADJ
fbem-23496	106	12	roads	road	NOUN
fbem-23496	106	13	and	and	CCONJ
fbem-23496	106	14	bridges	bridge	NOUN
fbem-23496	106	15	,	,	PUNCT
fbem-23496	106	16	urban	urban	ADJ
fbem-23496	106	17	environmental	environmental	ADJ
fbem-23496	106	18	protection	protection	NOUN
fbem-23496	106	19	,	,	PUNCT
fbem-23496	106	20	housing	housing	NOUN
fbem-23496	106	21	construction	construction	NOUN
fbem-23496	106	22	,	,	PUNCT
fbem-23496	106	23	hospitals	hospital	NOUN
fbem-23496	106	24	,	,	PUNCT
fbem-23496	106	25	airports	airport	NOUN
fbem-23496	106	26	,	,	PUNCT
fbem-23496	106	27	hotels	hotel	NOUN
fbem-23496	106	28	,	,	PUNCT
fbem-23496	106	29	stadiums	stadium	NOUN
fbem-23496	106	30	,	,	PUNCT
fbem-23496	106	31	museums	museum	NOUN
fbem-23496	106	32	,	,	PUNCT
fbem-23496	106	33	railways	railway	NOUN
fbem-23496	106	34	,	,	PUNCT
fbem-23496	106	35	rail	rail	NOUN
fbem-23496	106	36	transit	transit	NOUN
fbem-23496	106	37	,	,	PUNCT
fbem-23496	106	38	and	and	CCONJ
fbem-23496	106	39	smart	smart	ADJ
fbem-23496	106	40	cities	city	NOUN
fbem-23496	106	41	,	,	PUNCT
fbem-23496	106	42	which	which	PRON
fbem-23496	106	43	not	not	PART
fbem-23496	106	44	only	only	ADV
fbem-23496	106	45	highlights	highlight	VERB
fbem-23496	106	46	the	the	DET
fbem-23496	106	47	company	company	NOUN
fbem-23496	106	48	's	's	PART
fbem-23496	106	49	comprehensive	comprehensive	ADJ
fbem-23496	106	50	strength	strength	NOUN
fbem-23496	106	51	,	,	PUNCT
fbem-23496	106	52	but	but	CCONJ
fbem-23496	106	53	also	also	ADV
fbem-23496	106	54	demonstrates	demonstrate	VERB
fbem-23496	106	55	its	its	PRON
fbem-23496	106	56	professional	professional	ADJ
fbem-23496	106	57	and	and	CCONJ
fbem-23496	106	58	innovative	innovative	ADJ
fbem-23496	106	59	capabilities	capability	NOUN
fbem-23496	106	60	in	in	ADP
fbem-23496	106	61	different	different	ADJ
fbem-23496	106	62	fields	field	NOUN
fbem-23496	106	63	.	.	PUNCT
fbem-23496	107	1	the	the	DET
fbem-23496	107	2	company	company	NOUN
fbem-23496	107	3	's	's	PART
fbem-23496	107	4	construction	construction	NOUN
fbem-23496	107	5	projects	project	NOUN
fbem-23496	107	6	are	be	AUX
fbem-23496	107	7	all	all	ADV
fbem-23496	107	8	over	over	ADP
fbem-23496	107	9	the	the	DET
fbem-23496	107	10	country	country	NOUN
fbem-23496	107	11	,	,	PUNCT
fbem-23496	107	12	fully	fully	ADV
fbem-23496	107	13	demonstrating	demonstrate	VERB
fbem-23496	107	14	its	its	PRON
fbem-23496	107	15	nationwide	nationwide	ADJ
fbem-23496	107	16	business	business	NOUN
fbem-23496	107	17	expansion	expansion	NOUN
fbem-23496	107	18	capability	capability	NOUN
fbem-23496	107	19	and	and	CCONJ
fbem-23496	107	20	market	market	NOUN
fbem-23496	107	21	influence	influence	NOUN
fbem-23496	107	22	.	.	PUNCT
fbem-23496	108	1	meanwhile	meanwhile	ADV
fbem-23496	108	2	,	,	PUNCT
fbem-23496	108	3	company	company	NOUN
fbem-23496	108	4	a	a	PRON
fbem-23496	108	5	has	have	VERB
fbem-23496	108	6	a	a	DET
fbem-23496	108	7	special	special	ADJ
fbem-23496	108	8	qualification	qualification	NOUN
fbem-23496	108	9	for	for	ADP
fbem-23496	108	10	general	general	ADJ
fbem-23496	108	11	contracting	contracting	NOUN
fbem-23496	108	12	of	of	ADP
fbem-23496	108	13	construction	construction	NOUN
fbem-23496	108	14	projects	project	NOUN
fbem-23496	108	15	and	and	CCONJ
fbem-23496	108	16	a	a	DET
fbem-23496	108	17	first	first	ADJ
fbem-23496	108	18	-	-	PUNCT
fbem-23496	108	19	class	class	NOUN
fbem-23496	108	20	qualification	qualification	NOUN
fbem-23496	108	21	for	for	ADP
fbem-23496	108	22	general	general	ADJ
fbem-23496	108	23	contracting	contracting	NOUN
fbem-23496	108	24	of	of	ADP
fbem-23496	108	25	installation	installation	NOUN
fbem-23496	108	26	,	,	PUNCT
fbem-23496	108	27	an	an	DET
fbem-23496	108	28	engineering	engineering	NOUN
fbem-23496	108	29	research	research	NOUN
fbem-23496	108	30	centre	centre	NOUN
fbem-23496	108	31	,	,	PUNCT
fbem-23496	108	32	more	more	ADJ
fbem-23496	108	33	than	than	ADP
fbem-23496	108	34	2,000	2,000	NUM
fbem-23496	108	35	professional	professional	ADJ
fbem-23496	108	36	and	and	CCONJ
fbem-23496	108	37	technical	technical	ADJ
fbem-23496	108	38	people	people	NOUN
fbem-23496	108	39	,	,	PUNCT
fbem-23496	108	40	including	include	VERB
fbem-23496	108	41	many	many	ADJ
fbem-23496	108	42	national	national	ADJ
fbem-23496	108	43	registered	register	VERB
fbem-23496	108	44	first	first	ADJ
fbem-23496	108	45	-	-	PUNCT
fbem-23496	108	46	class	class	NOUN
fbem-23496	108	47	builders	builder	NOUN
fbem-23496	108	48	,	,	PUNCT
fbem-23496	108	49	registered	register	VERB
fbem-23496	108	50	architects	architect	NOUN
fbem-23496	108	51	and	and	CCONJ
fbem-23496	108	52	other	other	ADJ
fbem-23496	108	53	construction	construction	NOUN
fbem-23496	108	54	talents	talent	NOUN
fbem-23496	108	55	,	,	PUNCT
fbem-23496	108	56	several	several	ADJ
fbem-23496	108	57	scientific	scientific	ADJ
fbem-23496	108	58	and	and	CCONJ
fbem-23496	108	59	technological	technological	ADJ
fbem-23496	108	60	progress	progress	NOUN
fbem-23496	108	61	awards	award	NOUN
fbem-23496	108	62	and	and	CCONJ
fbem-23496	108	63	more	more	ADJ
fbem-23496	108	64	than	than	ADP
fbem-23496	108	65	300	300	NUM
fbem-23496	108	66	patents	patent	NOUN
fbem-23496	108	67	invented	invent	VERB
fbem-23496	108	68	,	,	PUNCT
fbem-23496	108	69	which	which	PRON
fbem-23496	108	70	reflects	reflect	VERB
fbem-23496	108	71	the	the	DET
fbem-23496	108	72	company	company	NOUN
fbem-23496	108	73	's	's	PART
fbem-23496	108	74	strength	strength	NOUN
fbem-23496	108	75	in	in	ADP
fbem-23496	108	76	technological	technological	ADJ
fbem-23496	108	77	innovation	innovation	NOUN
fbem-23496	108	78	and	and	CCONJ
fbem-23496	108	79	also	also	ADV
fbem-23496	108	80	establishes	establish	VERB
fbem-23496	108	81	a	a	DET
fbem-23496	108	82	good	good	ADJ
fbem-23496	108	83	brand	brand	NOUN
fbem-23496	108	84	image	image	NOUN
fbem-23496	108	85	in	in	ADP
fbem-23496	108	86	the	the	DET
fbem-23496	108	87	construction	construction	NOUN
fbem-23496	108	88	field	field	NOUN
fbem-23496	108	89	.	.	PUNCT
fbem-23496	109	1	meanwhile	meanwhile	ADV
fbem-23496	109	2	,	,	PUNCT
fbem-23496	109	3	the	the	DET
fbem-23496	109	4	transformation	transformation	NOUN
fbem-23496	109	5	and	and	CCONJ
fbem-23496	109	6	application	application	NOUN
fbem-23496	109	7	of	of	ADP
fbem-23496	109	8	these	these	DET
fbem-23496	109	9	patents	patent	NOUN
fbem-23496	109	10	have	have	AUX
fbem-23496	109	11	also	also	ADV
fbem-23496	109	12	brought	bring	VERB
fbem-23496	109	13	significant	significant	ADJ
fbem-23496	109	14	economic	economic	ADJ
fbem-23496	109	15	and	and	CCONJ
fbem-23496	109	16	social	social	ADJ
fbem-23496	109	17	benefits	benefit	NOUN
fbem-23496	109	18	to	to	ADP
fbem-23496	109	19	the	the	DET
fbem-23496	109	20	company	company	NOUN
fbem-23496	109	21	.	.	PUNCT
fbem-23496	110	1	with	with	ADP
fbem-23496	110	2	strong	strong	ADJ
fbem-23496	110	3	scientific	scientific	ADJ
fbem-23496	110	4	and	and	CCONJ
fbem-23496	110	5	technological	technological	ADJ
fbem-23496	110	6	strength	strength	NOUN
fbem-23496	110	7	,	,	PUNCT
fbem-23496	110	8	rich	rich	ADJ
fbem-23496	110	9	project	project	NOUN
fbem-23496	110	10	experience	experience	NOUN
fbem-23496	110	11	,	,	PUNCT
fbem-23496	110	12	professional	professional	ADJ
fbem-23496	110	13	technical	technical	ADJ
fbem-23496	110	14	team	team	NOUN
fbem-23496	110	15	and	and	CCONJ
fbem-23496	110	16	excellent	excellent	ADJ
fbem-23496	110	17	brand	brand	NOUN
fbem-23496	110	18	image	image	NOUN
fbem-23496	110	19	,	,	PUNCT
fbem-23496	110	20	company	company	NOUN
fbem-23496	110	21	a	a	PRON
fbem-23496	110	22	has	have	AUX
fbem-23496	110	23	become	become	VERB
fbem-23496	110	24	a	a	DET
fbem-23496	110	25	well	well	ADV
fbem-23496	110	26	-	-	PUNCT
fbem-23496	110	27	known	know	VERB
fbem-23496	110	28	modern	modern	ADJ
fbem-23496	110	29	construction	construction	NOUN
fbem-23496	110	30	enterprise	enterprise	NOUN
fbem-23496	110	31	in	in	ADP
fbem-23496	110	32	china	china	PROPN
fbem-23496	110	33	.	.	PUNCT
fbem-23496	111	1	5.2	5.2	NUM
fbem-23496	111	2	.	.	PUNCT
fbem-23496	111	3	status	status	NOUN
fbem-23496	111	4	of	of	ADP
fbem-23496	111	5	company	company	NOUN
fbem-23496	111	6	a	a	PRON
fbem-23496	111	7	's	's	PART
fbem-23496	111	8	comprehensive	comprehensive	ADJ
fbem-23496	111	9	budget	budget	NOUN
fbem-23496	111	10	management	management	NOUN
fbem-23496	111	11	the	the	DET
fbem-23496	111	12	budget	budget	NOUN
fbem-23496	111	13	management	management	NOUN
fbem-23496	111	14	organisation	organisation	NOUN
fbem-23496	111	15	of	of	ADP
fbem-23496	111	16	company	company	NOUN
fbem-23496	111	17	a	a	DET
fbem-23496	111	18	consists	consist	NOUN
fbem-23496	111	19	of	of	ADP
fbem-23496	111	20	three	three	NUM
fbem-23496	111	21	bodies	body	NOUN
fbem-23496	111	22	:	:	PUNCT
fbem-23496	111	23	decision	decision	NOUN
fbem-23496	111	24	-	-	PUNCT
fbem-23496	111	25	making	make	VERB
fbem-23496	111	26	body	body	NOUN
fbem-23496	111	27	,	,	PUNCT
fbem-23496	111	28	management	management	NOUN
fbem-23496	111	29	body	body	NOUN
fbem-23496	111	30	and	and	CCONJ
fbem-23496	111	31	executive	executive	ADJ
fbem-23496	111	32	body	body	NOUN
fbem-23496	111	33	.	.	PUNCT
fbem-23496	112	1	the	the	DET
fbem-23496	112	2	budget	budget	NOUN
fbem-23496	112	3	management	management	PROPN
fbem-23496	112	4	committee	committee	NOUN
fbem-23496	112	5	is	be	AUX
fbem-23496	112	6	the	the	DET
fbem-23496	112	7	decision	decision	NOUN
fbem-23496	112	8	-	-	PUNCT
fbem-23496	112	9	making	make	VERB
fbem-23496	112	10	body	body	NOUN
fbem-23496	112	11	of	of	ADP
fbem-23496	112	12	company	company	NOUN
fbem-23496	112	13	a	a	PRON
fbem-23496	112	14	's	's	PART
fbem-23496	112	15	budget	budget	NOUN
fbem-23496	112	16	management	management	NOUN
fbem-23496	112	17	,	,	PUNCT
fbem-23496	112	18	which	which	PRON
fbem-23496	112	19	is	be	AUX
fbem-23496	112	20	composed	compose	VERB
fbem-23496	112	21	of	of	ADP
fbem-23496	112	22	the	the	DET
fbem-23496	112	23	company	company	NOUN
fbem-23496	112	24	's	's	PART
fbem-23496	112	25	senior	senior	ADJ
fbem-23496	112	26	leaders	leader	NOUN
fbem-23496	112	27	,	,	PUNCT
fbem-23496	112	28	with	with	ADP
fbem-23496	112	29	the	the	DET
fbem-23496	112	30	chairman	chairman	NOUN
fbem-23496	112	31	of	of	ADP
fbem-23496	112	32	the	the	DET
fbem-23496	112	33	board	board	NOUN
fbem-23496	112	34	of	of	ADP
fbem-23496	112	35	directors	director	NOUN
fbem-23496	112	36	acting	act	VERB
fbem-23496	112	37	as	as	ADP
fbem-23496	112	38	the	the	DET
fbem-23496	112	39	head	head	NOUN
fbem-23496	112	40	of	of	ADP
fbem-23496	112	41	the	the	DET
fbem-23496	112	42	committee	committee	NOUN
fbem-23496	112	43	;	;	PUNCT
fbem-23496	112	44	the	the	DET
fbem-23496	112	45	budget	budget	NOUN
fbem-23496	112	46	management	management	NOUN
fbem-23496	112	47	office	office	NOUN
fbem-23496	112	48	is	be	AUX
fbem-23496	112	49	the	the	DET
fbem-23496	112	50	management	management	NOUN
fbem-23496	112	51	body	body	NOUN
fbem-23496	112	52	of	of	ADP
fbem-23496	112	53	the	the	DET
fbem-23496	112	54	budget	budget	NOUN
fbem-23496	112	55	management	management	NOUN
fbem-23496	112	56	,	,	PUNCT
fbem-23496	112	57	which	which	PRON
fbem-23496	112	58	is	be	AUX
fbem-23496	112	59	composed	compose	VERB
fbem-23496	112	60	of	of	ADP
fbem-23496	112	61	the	the	DET
fbem-23496	112	62	professional	professional	ADJ
fbem-23496	112	63	financial	financial	ADJ
fbem-23496	112	64	personnel	personnel	NOUN
fbem-23496	112	65	,	,	PUNCT
fbem-23496	112	66	with	with	ADP
fbem-23496	112	67	the	the	DET
fbem-23496	112	68	head	head	NOUN
fbem-23496	112	69	of	of	ADP
fbem-23496	112	70	the	the	DET
fbem-23496	112	71	finance	finance	NOUN
fbem-23496	112	72	department	department	NOUN
fbem-23496	112	73	acting	act	VERB
fbem-23496	112	74	as	as	ADP
fbem-23496	112	75	the	the	DET
fbem-23496	112	76	head	head	NOUN
fbem-23496	112	77	of	of	ADP
fbem-23496	112	78	the	the	DET
fbem-23496	112	79	office	office	NOUN
fbem-23496	112	80	;	;	PUNCT
fbem-23496	112	81	the	the	DET
fbem-23496	112	82	molecular	molecular	ADJ
fbem-23496	112	83	companies	company	NOUN
fbem-23496	112	84	and	and	CCONJ
fbem-23496	112	85	functional	functional	ADJ
fbem-23496	112	86	departments	department	NOUN
fbem-23496	112	87	are	be	AUX
fbem-23496	112	88	the	the	DET
fbem-23496	112	89	executive	executive	ADJ
fbem-23496	112	90	bodies	body	NOUN
fbem-23496	112	91	of	of	ADP
fbem-23496	112	92	budget	budget	NOUN
fbem-23496	112	93	management	management	NOUN
fbem-23496	112	94	,	,	PUNCT
fbem-23496	112	95	which	which	PRON
fbem-23496	112	96	are	be	AUX
fbem-23496	112	97	responsible	responsible	ADJ
fbem-23496	112	98	for	for	ADP
fbem-23496	112	99	the	the	DET
fbem-23496	112	100	budget	budget	NOUN
fbem-23496	112	101	matters	matter	NOUN
fbem-23496	112	102	of	of	ADP
fbem-23496	112	103	the	the	DET
fbem-23496	112	104	company	company	NOUN
fbem-23496	112	105	and	and	CCONJ
fbem-23496	112	106	departments	department	NOUN
fbem-23496	112	107	respectively	respectively	ADV
fbem-23496	112	108	.	.	PUNCT
fbem-23496	113	1	the	the	DET
fbem-23496	113	2	budget	budget	NOUN
fbem-23496	113	3	management	management	NOUN
fbem-23496	113	4	office	office	NOUN
fbem-23496	113	5	is	be	AUX
fbem-23496	113	6	the	the	DET
fbem-23496	113	7	management	management	NOUN
fbem-23496	113	8	body	body	NOUN
fbem-23496	113	9	of	of	ADP
fbem-23496	113	10	budget	budget	NOUN
fbem-23496	113	11	management	management	NOUN
fbem-23496	113	12	,	,	PUNCT
fbem-23496	113	13	which	which	PRON
fbem-23496	113	14	is	be	AUX
fbem-23496	113	15	composed	compose	VERB
fbem-23496	113	16	of	of	ADP
fbem-23496	113	17	professional	professional	ADJ
fbem-23496	113	18	financial	financial	ADJ
fbem-23496	113	19	personnel	personnel	NOUN
fbem-23496	113	20	,	,	PUNCT
fbem-23496	113	21	and	and	CCONJ
fbem-23496	113	22	the	the	DET
fbem-23496	113	23	financial	financial	ADJ
fbem-23496	113	24	manager	manager	NOUN
fbem-23496	113	25	is	be	AUX
fbem-23496	113	26	the	the	DET
fbem-23496	113	27	head	head	NOUN
fbem-23496	113	28	of	of	ADP
fbem-23496	113	29	the	the	DET
fbem-23496	113	30	office	office	NOUN
fbem-23496	113	31	;	;	PUNCT
fbem-23496	113	32	the	the	DET
fbem-23496	113	33	molecular	molecular	ADJ
fbem-23496	113	34	companies	company	NOUN
fbem-23496	113	35	and	and	CCONJ
fbem-23496	113	36	functional	functional	ADJ
fbem-23496	113	37	departments	department	NOUN
fbem-23496	113	38	are	be	AUX
fbem-23496	113	39	the	the	DET
fbem-23496	113	40	executive	executive	ADJ
fbem-23496	113	41	bodies	body	NOUN
fbem-23496	113	42	of	of	ADP
fbem-23496	113	43	budget	budget	NOUN
fbem-23496	113	44	management	management	NOUN
fbem-23496	113	45	,	,	PUNCT
fbem-23496	113	46	and	and	CCONJ
fbem-23496	113	47	are	be	AUX
fbem-23496	113	48	responsible	responsible	ADJ
fbem-23496	113	49	for	for	ADP
fbem-23496	113	50	the	the	DET
fbem-23496	113	51	budget	budget	NOUN
fbem-23496	113	52	matters	matter	NOUN
fbem-23496	113	53	of	of	ADP
fbem-23496	113	54	the	the	DET
fbem-23496	113	55	company	company	NOUN
fbem-23496	113	56	and	and	CCONJ
fbem-23496	113	57	the	the	DET
fbem-23496	113	58	departments	department	NOUN
fbem-23496	113	59	respectively	respectively	ADV
fbem-23496	113	60	.	.	PUNCT
fbem-23496	114	1	the	the	DET
fbem-23496	114	2	organisational	organisational	ADJ
fbem-23496	114	3	structure	structure	NOUN
fbem-23496	114	4	of	of	ADP
fbem-23496	114	5	budget	budget	NOUN
fbem-23496	114	6	management	management	NOUN
fbem-23496	114	7	is	be	AUX
fbem-23496	114	8	shown	show	VERB
fbem-23496	114	9	in	in	ADP
fbem-23496	114	10	figure	figure	NOUN
fbem-23496	114	11	4	4	NUM
fbem-23496	114	12	-	-	SYM
fbem-23496	114	13	1	1	NUM
fbem-23496	114	14	below	below	ADP
fbem-23496	114	15	:	:	PUNCT
fbem-23496	114	16	207	207	NUM
fbem-23496	114	17	figure	figure	VERB
fbem-23496	114	18	4	4	NUM
fbem-23496	114	19	-	-	SYM
fbem-23496	114	20	1	1	NUM
fbem-23496	114	21	.	.	PUNCT
fbem-23496	115	1	company	company	NOUN
fbem-23496	115	2	a	a	PRON
fbem-23496	115	3	's	's	PART
fbem-23496	115	4	comprehensive	comprehensive	ADJ
fbem-23496	115	5	budget	budget	NOUN
fbem-23496	115	6	management	management	NOUN
fbem-23496	115	7	organization	organization	NOUN
fbem-23496	115	8	chart	chart	VERB
fbem-23496	115	9	5.2.1	5.2.1	NUM
fbem-23496	115	10	.	.	PUNCT
fbem-23496	116	1	status	status	NOUN
fbem-23496	116	2	of	of	ADP
fbem-23496	116	3	full	full	ADJ
fbem-23496	116	4	budgeting	budgeting	NOUN
fbem-23496	116	5	the	the	DET
fbem-23496	116	6	content	content	NOUN
fbem-23496	116	7	of	of	ADP
fbem-23496	116	8	company	company	NOUN
fbem-23496	116	9	a	a	DET
fbem-23496	116	10	's	's	PART
fbem-23496	116	11	comprehensive	comprehensive	ADJ
fbem-23496	116	12	budget	budget	NOUN
fbem-23496	116	13	covers	cover	VERB
fbem-23496	116	14	three	three	NUM
fbem-23496	116	15	aspects	aspect	NOUN
fbem-23496	116	16	,	,	PUNCT
fbem-23496	116	17	namely	namely	ADV
fbem-23496	116	18	,	,	PUNCT
fbem-23496	116	19	operational	operational	ADJ
fbem-23496	116	20	budget	budget	NOUN
fbem-23496	116	21	,	,	PUNCT
fbem-23496	116	22	financial	financial	ADJ
fbem-23496	116	23	budget	budget	NOUN
fbem-23496	116	24	and	and	CCONJ
fbem-23496	116	25	capital	capital	NOUN
fbem-23496	116	26	budget	budget	NOUN
fbem-23496	116	27	,	,	PUNCT
fbem-23496	116	28	etc	etc	X
fbem-23496	116	29	.	.	X
fbem-23496	116	30	company	company	VERB
fbem-23496	116	31	a	a	PRON
fbem-23496	116	32	takes	take	VERB
fbem-23496	116	33	the	the	DET
fbem-23496	116	34	natural	natural	ADJ
fbem-23496	116	35	year	year	NOUN
fbem-23496	116	36	as	as	ADP
fbem-23496	116	37	the	the	DET
fbem-23496	116	38	budgeting	budgeting	NOUN
fbem-23496	116	39	period	period	NOUN
fbem-23496	116	40	,	,	PUNCT
fbem-23496	116	41	adopts	adopt	VERB
fbem-23496	116	42	the	the	DET
fbem-23496	116	43	preparation	preparation	NOUN
fbem-23496	116	44	of	of	ADP
fbem-23496	116	45	fixed	fix	VERB
fbem-23496	116	46	budget	budget	NOUN
fbem-23496	116	47	,	,	PUNCT
fbem-23496	116	48	incremental	incremental	ADJ
fbem-23496	116	49	budget	budget	NOUN
fbem-23496	116	50	and	and	CCONJ
fbem-23496	116	51	regular	regular	ADJ
fbem-23496	116	52	budget	budget	NOUN
fbem-23496	116	53	,	,	PUNCT
fbem-23496	116	54	and	and	CCONJ
fbem-23496	116	55	adopts	adopt	VERB
fbem-23496	116	56	the	the	DET
fbem-23496	116	57	topdown	topdown	ADJ
fbem-23496	116	58	preparation	preparation	NOUN
fbem-23496	116	59	process	process	NOUN
fbem-23496	116	60	.	.	PUNCT
fbem-23496	117	1	first	first	ADV
fbem-23496	117	2	,	,	PUNCT
fbem-23496	117	3	the	the	DET
fbem-23496	117	4	budget	budget	NOUN
fbem-23496	117	5	management	management	PROPN
fbem-23496	117	6	committee	committee	NOUN
fbem-23496	117	7	sets	set	VERB
fbem-23496	117	8	the	the	DET
fbem-23496	117	9	budget	budget	NOUN
fbem-23496	117	10	target	target	NOUN
fbem-23496	117	11	for	for	ADP
fbem-23496	117	12	the	the	DET
fbem-23496	117	13	current	current	ADJ
fbem-23496	117	14	year	year	NOUN
fbem-23496	117	15	based	base	VERB
fbem-23496	117	16	on	on	ADP
fbem-23496	117	17	the	the	DET
fbem-23496	117	18	company	company	NOUN
fbem-23496	117	19	's	's	PART
fbem-23496	117	20	annual	annual	ADJ
fbem-23496	117	21	strategic	strategic	ADJ
fbem-23496	117	22	objectives	objective	NOUN
fbem-23496	117	23	and	and	CCONJ
fbem-23496	117	24	the	the	DET
fbem-23496	117	25	budget	budget	NOUN
fbem-23496	117	26	execution	execution	NOUN
fbem-23496	117	27	status	status	NOUN
fbem-23496	117	28	of	of	ADP
fbem-23496	117	29	the	the	DET
fbem-23496	117	30	previous	previous	ADJ
fbem-23496	117	31	year	year	NOUN
fbem-23496	117	32	.	.	PUNCT
fbem-23496	118	1	then	then	ADV
fbem-23496	118	2	,	,	PUNCT
fbem-23496	118	3	the	the	DET
fbem-23496	118	4	finance	finance	NOUN
fbem-23496	118	5	department	department	NOUN
fbem-23496	118	6	,	,	PUNCT
fbem-23496	118	7	as	as	ADP
fbem-23496	118	8	the	the	DET
fbem-23496	118	9	organiser	organiser	NOUN
fbem-23496	118	10	of	of	ADP
fbem-23496	118	11	the	the	DET
fbem-23496	118	12	budget	budget	NOUN
fbem-23496	118	13	preparation	preparation	NOUN
fbem-23496	118	14	,	,	PUNCT
fbem-23496	118	15	breaks	break	VERB
fbem-23496	118	16	down	down	ADP
fbem-23496	118	17	the	the	DET
fbem-23496	118	18	budget	budget	NOUN
fbem-23496	118	19	targets	target	NOUN
fbem-23496	118	20	into	into	ADP
fbem-23496	118	21	specific	specific	ADJ
fbem-23496	118	22	budget	budget	NOUN
fbem-23496	118	23	indicators	indicator	NOUN
fbem-23496	118	24	and	and	CCONJ
fbem-23496	118	25	tasks	task	NOUN
fbem-23496	118	26	based	base	VERB
fbem-23496	118	27	on	on	ADP
fbem-23496	118	28	the	the	DET
fbem-23496	118	29	budget	budget	NOUN
fbem-23496	118	30	execution	execution	NOUN
fbem-23496	118	31	data	datum	NOUN
fbem-23496	118	32	and	and	CCONJ
fbem-23496	118	33	historical	historical	ADJ
fbem-23496	118	34	financial	financial	ADJ
fbem-23496	118	35	data	datum	NOUN
fbem-23496	118	36	submitted	submit	VERB
fbem-23496	118	37	by	by	ADP
fbem-23496	118	38	each	each	DET
fbem-23496	118	39	molecular	molecular	ADJ
fbem-23496	118	40	company	company	NOUN
fbem-23496	118	41	and	and	CCONJ
fbem-23496	118	42	functional	functional	ADJ
fbem-23496	118	43	department	department	NOUN
fbem-23496	118	44	for	for	ADP
fbem-23496	118	45	the	the	DET
fbem-23496	118	46	previous	previous	ADJ
fbem-23496	118	47	period	period	NOUN
fbem-23496	118	48	.	.	PUNCT
fbem-23496	119	1	finally	finally	ADV
fbem-23496	119	2	,	,	PUNCT
fbem-23496	119	3	the	the	DET
fbem-23496	119	4	finance	finance	NOUN
fbem-23496	119	5	department	department	NOUN
fbem-23496	119	6	submits	submit	VERB
fbem-23496	119	7	the	the	DET
fbem-23496	119	8	prepared	prepared	ADJ
fbem-23496	119	9	budget	budget	NOUN
fbem-23496	119	10	programme	programme	NOUN
fbem-23496	119	11	to	to	ADP
fbem-23496	119	12	the	the	DET
fbem-23496	119	13	budget	budget	NOUN
fbem-23496	119	14	management	management	PROPN
fbem-23496	119	15	committee	committee	PROPN
fbem-23496	119	16	for	for	ADP
fbem-23496	119	17	approval	approval	NOUN
fbem-23496	119	18	,	,	PUNCT
fbem-23496	119	19	and	and	CCONJ
fbem-23496	119	20	if	if	SCONJ
fbem-23496	119	21	the	the	DET
fbem-23496	119	22	budget	budget	NOUN
fbem-23496	119	23	programme	programme	NOUN
fbem-23496	119	24	is	be	AUX
fbem-23496	119	25	passed	pass	VERB
fbem-23496	119	26	,	,	PUNCT
fbem-23496	119	27	the	the	DET
fbem-23496	119	28	executive	executive	ADJ
fbem-23496	119	29	agencies	agency	NOUN
fbem-23496	119	30	will	will	AUX
fbem-23496	119	31	be	be	AUX
fbem-23496	119	32	responsible	responsible	ADJ
fbem-23496	119	33	for	for	ADP
fbem-23496	119	34	the	the	DET
fbem-23496	119	35	concrete	concrete	ADJ
fbem-23496	119	36	implementation	implementation	NOUN
fbem-23496	119	37	of	of	ADP
fbem-23496	119	38	the	the	DET
fbem-23496	119	39	budget	budget	NOUN
fbem-23496	119	40	.	.	PUNCT
fbem-23496	120	1	the	the	DET
fbem-23496	120	2	annual	annual	ADJ
fbem-23496	120	3	budgeting	budgeting	NOUN
fbem-23496	120	4	process	process	NOUN
fbem-23496	120	5	is	be	AUX
fbem-23496	120	6	shown	show	VERB
fbem-23496	120	7	in	in	ADP
fbem-23496	120	8	figure	figure	NOUN
fbem-23496	120	9	4	4	NUM
fbem-23496	120	10	-	-	SYM
fbem-23496	120	11	2	2	NUM
fbem-23496	120	12	below	below	ADV
fbem-23496	120	13	:	:	PUNCT
fbem-23496	120	14	figure	figure	VERB
fbem-23496	120	15	4	4	NUM
fbem-23496	120	16	-	-	SYM
fbem-23496	120	17	2	2	NUM
fbem-23496	120	18	.	.	PUNCT
fbem-23496	120	19	flowchart	flowchart	NOUN
fbem-23496	120	20	for	for	ADP
fbem-23496	120	21	the	the	DET
fbem-23496	120	22	preparation	preparation	NOUN
fbem-23496	120	23	of	of	ADP
fbem-23496	120	24	comprehensive	comprehensive	ADJ
fbem-23496	120	25	budget	budget	NOUN
fbem-23496	120	26	management	management	NOUN
fbem-23496	120	27	in	in	ADP
fbem-23496	120	28	company	company	NOUN
fbem-23496	120	29	a	a	DET
fbem-23496	120	30	5.2.2	5.2.2	NUM
fbem-23496	120	31	.	.	PUNCT
fbem-23496	120	32	status	status	NOUN
fbem-23496	120	33	of	of	ADP
fbem-23496	120	34	full	full	ADJ
fbem-23496	120	35	budget	budget	NOUN
fbem-23496	120	36	implementation	implementation	NOUN
fbem-23496	120	37	and	and	CCONJ
fbem-23496	120	38	control	control	NOUN
fbem-23496	120	39	in	in	ADP
fbem-23496	120	40	order	order	NOUN
fbem-23496	120	41	to	to	PART
fbem-23496	120	42	be	be	AUX
fbem-23496	120	43	able	able	ADJ
fbem-23496	120	44	to	to	PART
fbem-23496	120	45	effectively	effectively	ADV
fbem-23496	120	46	control	control	VERB
fbem-23496	120	47	the	the	DET
fbem-23496	120	48	expenditure	expenditure	NOUN
fbem-23496	120	49	items	item	NOUN
fbem-23496	120	50	,	,	PUNCT
fbem-23496	120	51	company	company	NOUN
fbem-23496	120	52	a	a	PRON
fbem-23496	120	53	has	have	AUX
fbem-23496	120	54	established	establish	VERB
fbem-23496	120	55	an	an	DET
fbem-23496	120	56	authorisation	authorisation	NOUN
fbem-23496	120	57	and	and	CCONJ
fbem-23496	120	58	approval	approval	NOUN
fbem-23496	120	59	system	system	NOUN
fbem-23496	120	60	that	that	PRON
fbem-23496	120	61	matches	match	VERB
fbem-23496	120	62	the	the	DET
fbem-23496	120	63	budget	budget	NOUN
fbem-23496	120	64	management	management	NOUN
fbem-23496	120	65	,	,	PUNCT
fbem-23496	120	66	whereby	whereby	SCONJ
fbem-23496	120	67	different	different	ADJ
fbem-23496	120	68	amounts	amount	NOUN
fbem-23496	120	69	of	of	ADP
fbem-23496	120	70	expenditure	expenditure	NOUN
fbem-23496	120	71	need	need	VERB
fbem-23496	120	72	to	to	PART
fbem-23496	120	73	be	be	AUX
fbem-23496	120	74	approved	approve	VERB
fbem-23496	120	75	at	at	ADP
fbem-23496	120	76	different	different	ADJ
fbem-23496	120	77	levels	level	NOUN
fbem-23496	120	78	and	and	CCONJ
fbem-23496	120	79	the	the	DET
fbem-23496	120	80	budget	budget	NOUN
fbem-23496	120	81	management	management	NOUN
fbem-23496	120	82	system	system	NOUN
fbem-23496	120	83	that	that	PRON
fbem-23496	120	84	it	it	PRON
fbem-23496	120	85	has	have	AUX
fbem-23496	120	86	implemented	implement	VERB
fbem-23496	120	87	has	have	VERB
fbem-23496	120	88	an	an	DET
fbem-23496	120	89	early	early	ADJ
fbem-23496	120	90	warning	warning	NOUN
fbem-23496	120	91	function	function	NOUN
fbem-23496	120	92	that	that	PRON
fbem-23496	120	93	allows	allow	VERB
fbem-23496	120	94	it	it	PRON
fbem-23496	120	95	to	to	PART
fbem-23496	120	96	monitor	monitor	VERB
fbem-23496	120	97	the	the	DET
fbem-23496	120	98	budget	budget	NOUN
fbem-23496	120	99	situation	situation	NOUN
fbem-23496	120	100	in	in	ADP
fbem-23496	120	101	real	real	ADJ
fbem-23496	120	102	time	time	NOUN
fbem-23496	120	103	and	and	CCONJ
fbem-23496	120	104	provide	provide	VERB
fbem-23496	120	105	early	early	ADJ
fbem-23496	120	106	warnings	warning	NOUN
fbem-23496	120	107	for	for	ADP
fbem-23496	120	108	over	over	ADV
fbem-23496	120	109	-	-	PUNCT
fbem-23496	120	110	budgeted	budget	VERB
fbem-23496	120	111	expenses	expense	NOUN
fbem-23496	120	112	.	.	PUNCT
fbem-23496	121	1	specifically	specifically	ADV
fbem-23496	121	2	:	:	PUNCT
fbem-23496	121	3	one	one	NUM
fbem-23496	121	4	-	-	PUNCT
fbem-23496	121	5	time	time	NOUN
fbem-23496	121	6	expenditures	expenditure	NOUN
fbem-23496	121	7	exceeding	exceed	VERB
fbem-23496	121	8	20,000	20,000	NUM
fbem-23496	121	9	rmb	rmb	NOUN
fbem-23496	121	10	need	need	VERB
fbem-23496	121	11	to	to	PART
fbem-23496	121	12	be	be	AUX
fbem-23496	121	13	approved	approve	VERB
fbem-23496	121	14	by	by	ADP
fbem-23496	121	15	the	the	DET
fbem-23496	121	16	general	general	ADJ
fbem-23496	121	17	manager	manager	NOUN
fbem-23496	121	18	.	.	PUNCT
fbem-23496	122	1	this	this	DET
fbem-23496	122	2	requirement	requirement	NOUN
fbem-23496	122	3	ensures	ensure	VERB
fbem-23496	122	4	that	that	SCONJ
fbem-23496	122	5	larger	large	ADJ
fbem-23496	122	6	expenditures	expenditure	NOUN
fbem-23496	122	7	receive	receive	VERB
fbem-23496	122	8	the	the	DET
fbem-23496	122	9	attention	attention	NOUN
fbem-23496	122	10	and	and	CCONJ
fbem-23496	122	11	approval	approval	NOUN
fbem-23496	122	12	of	of	ADP
fbem-23496	122	13	the	the	DET
fbem-23496	122	14	company	company	NOUN
fbem-23496	122	15	's	's	PART
fbem-23496	122	16	senior	senior	ADJ
fbem-23496	122	17	leadership	leadership	NOUN
fbem-23496	122	18	,	,	PUNCT
fbem-23496	122	19	thus	thus	ADV
fbem-23496	122	20	avoiding	avoid	VERB
fbem-23496	122	21	unnecessary	unnecessary	ADJ
fbem-23496	122	22	waste	waste	NOUN
fbem-23496	122	23	and	and	CCONJ
fbem-23496	122	24	financial	financial	ADJ
fbem-23496	122	25	risk	risk	NOUN
fbem-23496	122	26	.	.	PUNCT
fbem-23496	123	1	one	one	NUM
fbem-23496	123	2	-	-	PUNCT
fbem-23496	123	3	time	time	NOUN
fbem-23496	123	4	expenditures	expenditure	NOUN
fbem-23496	123	5	exceeding	exceed	VERB
fbem-23496	123	6	$	$	SYM
fbem-23496	123	7	50,000	50,000	NUM
fbem-23496	123	8	require	require	NOUN
fbem-23496	123	9	the	the	DET
fbem-23496	123	10	approval	approval	NOUN
fbem-23496	123	11	of	of	ADP
fbem-23496	123	12	the	the	DET
fbem-23496	123	13	chairman	chairman	NOUN
fbem-23496	123	14	of	of	ADP
fbem-23496	123	15	the	the	DET
fbem-23496	123	16	board	board	NOUN
fbem-23496	123	17	.	.	PUNCT
fbem-23496	124	1	this	this	DET
fbem-23496	124	2	higher	high	ADJ
fbem-23496	124	3	level	level	NOUN
fbem-23496	124	4	of	of	ADP
fbem-23496	124	5	approval	approval	NOUN
fbem-23496	124	6	requirement	requirement	NOUN
fbem-23496	124	7	further	far	ADV
fbem-23496	124	8	enhances	enhance	VERB
fbem-23496	124	9	the	the	DET
fbem-23496	124	10	safety	safety	NOUN
fbem-23496	124	11	and	and	CCONJ
fbem-23496	124	12	standardisation	standardisation	NOUN
fbem-23496	124	13	of	of	ADP
fbem-23496	124	14	the	the	DET
fbem-23496	124	15	use	use	NOUN
fbem-23496	124	16	of	of	ADP
fbem-23496	124	17	funds	fund	NOUN
fbem-23496	124	18	and	and	CCONJ
fbem-23496	124	19	ensures	ensure	VERB
fbem-23496	124	20	the	the	DET
fbem-23496	124	21	rationality	rationality	NOUN
fbem-23496	124	22	of	of	ADP
fbem-23496	124	23	the	the	DET
fbem-23496	124	24	company	company	NOUN
fbem-23496	124	25	's	's	PART
fbem-23496	124	26	use	use	NOUN
fbem-23496	124	27	of	of	ADP
fbem-23496	124	28	funds	fund	NOUN
fbem-23496	124	29	.	.	PUNCT
fbem-23496	125	1	although	although	SCONJ
fbem-23496	125	2	company	company	NOUN
fbem-23496	125	3	a	a	PRON
fbem-23496	125	4	has	have	AUX
fbem-23496	125	5	established	establish	VERB
fbem-23496	125	6	a	a	DET
fbem-23496	125	7	strict	strict	ADJ
fbem-23496	125	8	budget	budget	NOUN
fbem-23496	125	9	management	management	NOUN
fbem-23496	125	10	authorisation	authorisation	NOUN
fbem-23496	125	11	and	and	CCONJ
fbem-23496	125	12	approval	approval	NOUN
fbem-23496	125	13	system	system	NOUN
fbem-23496	125	14	and	and	CCONJ
fbem-23496	125	15	a	a	DET
fbem-23496	125	16	budget	budget	NOUN
fbem-23496	125	17	management	management	NOUN
fbem-23496	125	18	early	early	ADJ
fbem-23496	125	19	warning	warning	NOUN
fbem-23496	125	20	system	system	NOUN
fbem-23496	125	21	,	,	PUNCT
fbem-23496	125	22	the	the	DET
fbem-23496	125	23	actual	actual	ADJ
fbem-23496	125	24	numbers	number	NOUN
fbem-23496	125	25	of	of	ADP
fbem-23496	125	26	company	company	NOUN
fbem-23496	125	27	a	a	PRON
fbem-23496	125	28	's	's	PART
fbem-23496	125	29	operating	operating	NOUN
fbem-23496	125	30	revenue	revenue	NOUN
fbem-23496	125	31	,	,	PUNCT
fbem-23496	125	32	operating	operating	NOUN
fbem-23496	125	33	costs	cost	NOUN
fbem-23496	125	34	,	,	PUNCT
fbem-23496	125	35	administrative	administrative	ADJ
fbem-23496	125	36	expenses	expense	NOUN
fbem-23496	125	37	and	and	CCONJ
fbem-23496	125	38	net	net	ADJ
fbem-23496	125	39	profit	profit	NOUN
fbem-23496	125	40	differ	differ	VERB
fbem-23496	125	41	greatly	greatly	ADV
fbem-23496	125	42	from	from	ADP
fbem-23496	125	43	the	the	DET
fbem-23496	125	44	budgeted	budget	VERB
fbem-23496	125	45	numbers	number	NOUN
fbem-23496	125	46	,	,	PUNCT
fbem-23496	125	47	and	and	CCONJ
fbem-23496	125	48	the	the	DET
fbem-23496	125	49	net	net	ADJ
fbem-23496	125	50	profit	profit	NOUN
fbem-23496	125	51	completion	completion	NOUN
fbem-23496	125	52	rate	rate	NOUN
fbem-23496	125	53	is	be	AUX
fbem-23496	125	54	78	78	NUM
fbem-23496	125	55	%	%	NOUN
fbem-23496	125	56	,	,	PUNCT
fbem-23496	125	57	which	which	PRON
fbem-23496	125	58	on	on	ADP
fbem-23496	125	59	the	the	DET
fbem-23496	125	60	one	one	NUM
fbem-23496	125	61	hand	hand	NOUN
fbem-23496	125	62	indicates	indicate	VERB
fbem-23496	125	63	that	that	SCONJ
fbem-23496	125	64	the	the	DET
fbem-23496	125	65	budgeted	budget	VERB
fbem-23496	125	66	value	value	NOUN
fbem-23496	125	67	of	of	ADP
fbem-23496	125	68	the	the	DET
fbem-23496	125	69	net	net	ADJ
fbem-23496	125	70	profit	profit	NOUN
fbem-23496	125	71	set	set	VERB
fbem-23496	125	72	by	by	ADP
fbem-23496	125	73	company	company	NOUN
fbem-23496	125	74	a	a	PRON
fbem-23496	125	75	is	be	AUX
fbem-23496	125	76	too	too	ADV
fbem-23496	125	77	high	high	ADJ
fbem-23496	125	78	and	and	CCONJ
fbem-23496	125	79	does	do	AUX
fbem-23496	125	80	not	not	PART
fbem-23496	125	81	conform	conform	VERB
fbem-23496	125	82	208	208	NUM
fbem-23496	125	83	to	to	ADP
fbem-23496	125	84	the	the	DET
fbem-23496	125	85	company	company	NOUN
fbem-23496	125	86	's	's	PART
fbem-23496	125	87	business	business	NOUN
fbem-23496	125	88	development	development	NOUN
fbem-23496	125	89	trend	trend	NOUN
fbem-23496	125	90	.	.	PUNCT
fbem-23496	126	1	on	on	ADP
fbem-23496	126	2	the	the	DET
fbem-23496	126	3	other	other	ADJ
fbem-23496	126	4	hand	hand	NOUN
fbem-23496	126	5	,	,	PUNCT
fbem-23496	126	6	it	it	PRON
fbem-23496	126	7	shows	show	VERB
fbem-23496	126	8	that	that	SCONJ
fbem-23496	126	9	company	company	NOUN
fbem-23496	126	10	a	a	PRON
fbem-23496	126	11	's	's	PART
fbem-23496	126	12	cost	cost	NOUN
fbem-23496	126	13	and	and	CCONJ
fbem-23496	126	14	expense	expense	NOUN
fbem-23496	126	15	budget	budget	NOUN
fbem-23496	126	16	implementation	implementation	NOUN
fbem-23496	126	17	deviated	deviate	VERB
fbem-23496	126	18	and	and	CCONJ
fbem-23496	126	19	lacked	lack	VERB
fbem-23496	126	20	strong	strong	ADJ
fbem-23496	126	21	control	control	NOUN
fbem-23496	126	22	,	,	PUNCT
fbem-23496	126	23	resulting	result	VERB
fbem-23496	126	24	in	in	ADP
fbem-23496	126	25	a	a	DET
fbem-23496	126	26	large	large	ADJ
fbem-23496	126	27	deviation	deviation	NOUN
fbem-23496	126	28	between	between	ADP
fbem-23496	126	29	the	the	DET
fbem-23496	126	30	actual	actual	ADJ
fbem-23496	126	31	value	value	NOUN
fbem-23496	126	32	of	of	ADP
fbem-23496	126	33	operating	operating	NOUN
fbem-23496	126	34	costs	cost	NOUN
fbem-23496	126	35	and	and	CCONJ
fbem-23496	126	36	the	the	DET
fbem-23496	126	37	budget	budget	NOUN
fbem-23496	126	38	.	.	PUNCT
fbem-23496	127	1	5.2.3	5.2.3	X
fbem-23496	127	2	.	.	X
fbem-23496	127	3	status	status	NOUN
fbem-23496	127	4	of	of	ADP
fbem-23496	127	5	comprehensive	comprehensive	ADJ
fbem-23496	127	6	budget	budget	NOUN
fbem-23496	127	7	assessment	assessment	NOUN
fbem-23496	127	8	company	company	NOUN
fbem-23496	127	9	a	a	PRON
fbem-23496	127	10	's	's	PART
fbem-23496	127	11	budget	budget	NOUN
fbem-23496	127	12	management	management	NOUN
fbem-23496	127	13	system	system	NOUN
fbem-23496	127	14	stipulates	stipulate	VERB
fbem-23496	127	15	that	that	SCONJ
fbem-23496	127	16	its	its	PRON
fbem-23496	127	17	budget	budget	NOUN
fbem-23496	127	18	assessment	assessment	NOUN
fbem-23496	127	19	indicators	indicator	NOUN
fbem-23496	127	20	include	include	VERB
fbem-23496	127	21	the	the	DET
fbem-23496	127	22	completion	completion	NOUN
fbem-23496	127	23	rate	rate	NOUN
fbem-23496	127	24	of	of	ADP
fbem-23496	127	25	the	the	DET
fbem-23496	127	26	operating	operating	NOUN
fbem-23496	127	27	cost	cost	NOUN
fbem-23496	127	28	and	and	CCONJ
fbem-23496	127	29	expense	expense	NOUN
fbem-23496	127	30	budget	budget	NOUN
fbem-23496	127	31	and	and	CCONJ
fbem-23496	127	32	the	the	DET
fbem-23496	127	33	completion	completion	NOUN
fbem-23496	127	34	rate	rate	NOUN
fbem-23496	127	35	of	of	ADP
fbem-23496	127	36	operating	operate	VERB
fbem-23496	127	37	income	income	NOUN
fbem-23496	127	38	.	.	PUNCT
fbem-23496	128	1	the	the	DET
fbem-23496	128	2	deviation	deviation	NOUN
fbem-23496	128	3	rate	rate	NOUN
fbem-23496	128	4	of	of	ADP
fbem-23496	128	5	budget	budget	NOUN
fbem-23496	128	6	implementation	implementation	NOUN
fbem-23496	128	7	is	be	AUX
fbem-23496	128	8	less	less	ADJ
fbem-23496	128	9	than	than	ADP
fbem-23496	128	10	5	5	NUM
fbem-23496	128	11	%	%	NOUN
fbem-23496	128	12	is	be	AUX
fbem-23496	128	13	excellent	excellent	ADJ
fbem-23496	128	14	and	and	CCONJ
fbem-23496	128	15	is	be	AUX
fbem-23496	128	16	given	give	VERB
fbem-23496	128	17	a	a	DET
fbem-23496	128	18	score	score	NOUN
fbem-23496	128	19	of	of	ADP
fbem-23496	128	20	100	100	NUM
fbem-23496	128	21	;	;	PUNCT
fbem-23496	128	22	between	between	ADP
fbem-23496	128	23	5	5	NUM
fbem-23496	128	24	%	%	NOUN
fbem-23496	128	25	and	and	CCONJ
fbem-23496	128	26	10	10	NUM
fbem-23496	128	27	%	%	NOUN
fbem-23496	128	28	is	be	AUX
fbem-23496	128	29	qualified	qualified	ADJ
fbem-23496	128	30	and	and	CCONJ
fbem-23496	128	31	is	be	AUX
fbem-23496	128	32	given	give	VERB
fbem-23496	128	33	a	a	DET
fbem-23496	128	34	score	score	NOUN
fbem-23496	128	35	of	of	ADP
fbem-23496	128	36	90	90	NUM
fbem-23496	128	37	;	;	PUNCT
fbem-23496	128	38	more	more	ADJ
fbem-23496	128	39	than	than	ADP
fbem-23496	128	40	10	10	NUM
fbem-23496	128	41	%	%	NOUN
fbem-23496	128	42	is	be	AUX
fbem-23496	128	43	unqualified	unqualified	ADJ
fbem-23496	128	44	and	and	CCONJ
fbem-23496	128	45	is	be	AUX
fbem-23496	128	46	given	give	VERB
fbem-23496	128	47	a	a	DET
fbem-23496	128	48	score	score	NOUN
fbem-23496	128	49	of	of	ADP
fbem-23496	128	50	60	60	NUM
fbem-23496	128	51	;	;	PUNCT
fbem-23496	128	52	the	the	DET
fbem-23496	128	53	final	final	ADJ
fbem-23496	128	54	average	average	ADJ
fbem-23496	128	55	score	score	NOUN
fbem-23496	128	56	is	be	AUX
fbem-23496	128	57	the	the	DET
fbem-23496	128	58	most	most	ADV
fbem-23496	128	59	final	final	ADJ
fbem-23496	128	60	achievement	achievement	NOUN
fbem-23496	128	61	,	,	PUNCT
fbem-23496	128	62	and	and	CCONJ
fbem-23496	128	63	110	110	NUM
fbem-23496	128	64	%	%	NOUN
fbem-23496	128	65	of	of	ADP
fbem-23496	128	66	the	the	DET
fbem-23496	128	67	month	month	NOUN
fbem-23496	128	68	's	's	PART
fbem-23496	128	69	performance	performance	NOUN
fbem-23496	128	70	bonus	bonus	NOUN
fbem-23496	128	71	is	be	AUX
fbem-23496	128	72	issued	issue	VERB
fbem-23496	128	73	to	to	ADP
fbem-23496	128	74	those	those	PRON
fbem-23496	128	75	who	who	PRON
fbem-23496	128	76	have	have	AUX
fbem-23496	128	77	scored	score	VERB
fbem-23496	128	78	95	95	NUM
fbem-23496	128	79	points	point	NOUN
fbem-23496	128	80	or	or	CCONJ
fbem-23496	128	81	more	more	ADJ
fbem-23496	128	82	,	,	PUNCT
fbem-23496	128	83	100	100	NUM
fbem-23496	128	84	%	%	NOUN
fbem-23496	128	85	of	of	ADP
fbem-23496	128	86	the	the	DET
fbem-23496	128	87	month	month	NOUN
fbem-23496	128	88	's	's	PART
fbem-23496	128	89	performance	performance	NOUN
fbem-23496	128	90	bonus	bonus	NOUN
fbem-23496	128	91	is	be	AUX
fbem-23496	128	92	issued	issue	VERB
fbem-23496	128	93	to	to	ADP
fbem-23496	128	94	those	those	PRON
fbem-23496	128	95	who	who	PRON
fbem-23496	128	96	have	have	AUX
fbem-23496	128	97	scored	score	VERB
fbem-23496	128	98	80	80	NUM
fbem-23496	128	99	points	point	NOUN
fbem-23496	128	100	to	to	ADP
fbem-23496	128	101	90	90	NUM
fbem-23496	128	102	points	point	NOUN
fbem-23496	128	103	and	and	CCONJ
fbem-23496	128	104	90	90	NUM
fbem-23496	128	105	%	%	NOUN
fbem-23496	128	106	of	of	ADP
fbem-23496	128	107	the	the	DET
fbem-23496	128	108	month	month	NOUN
fbem-23496	128	109	's	's	PART
fbem-23496	128	110	actual	actual	ADJ
fbem-23496	128	111	performance	performance	NOUN
fbem-23496	128	112	bonus	bonus	NOUN
fbem-23496	128	113	is	be	AUX
fbem-23496	128	114	issued	issue	VERB
fbem-23496	128	115	to	to	ADP
fbem-23496	128	116	those	those	PRON
fbem-23496	128	117	who	who	PRON
fbem-23496	128	118	have	have	AUX
fbem-23496	128	119	scored	score	VERB
fbem-23496	128	120	less	less	ADJ
fbem-23496	128	121	than	than	ADP
fbem-23496	128	122	80	80	NUM
fbem-23496	128	123	points	point	NOUN
fbem-23496	128	124	.	.	PUNCT
fbem-23496	129	1	90	90	NUM
fbem-23496	129	2	%	%	NOUN
fbem-23496	129	3	of	of	ADP
fbem-23496	129	4	the	the	DET
fbem-23496	129	5	actual	actual	ADJ
fbem-23496	129	6	performance	performance	NOUN
fbem-23496	129	7	bonus	bonus	NOUN
fbem-23496	129	8	for	for	ADP
fbem-23496	129	9	the	the	DET
fbem-23496	129	10	month	month	NOUN
fbem-23496	129	11	for	for	ADP
fbem-23496	129	12	those	those	PRON
fbem-23496	129	13	with	with	ADP
fbem-23496	129	14	a	a	DET
fbem-23496	129	15	score	score	NOUN
fbem-23496	129	16	of	of	ADP
fbem-23496	129	17	80	80	NUM
fbem-23496	129	18	or	or	CCONJ
fbem-23496	129	19	less	less	ADJ
fbem-23496	129	20	.	.	PUNCT
fbem-23496	130	1	although	although	SCONJ
fbem-23496	130	2	company	company	NOUN
fbem-23496	130	3	a	a	DET
fbem-23496	130	4	's	's	PART
fbem-23496	130	5	budget	budget	NOUN
fbem-23496	130	6	management	management	NOUN
fbem-23496	130	7	system	system	NOUN
fbem-23496	130	8	has	have	AUX
fbem-23496	130	9	set	set	VERB
fbem-23496	130	10	up	up	ADP
fbem-23496	130	11	clear	clear	ADJ
fbem-23496	130	12	assessment	assessment	NOUN
fbem-23496	130	13	indicators	indicator	NOUN
fbem-23496	130	14	and	and	CCONJ
fbem-23496	130	15	reward	reward	VERB
fbem-23496	130	16	and	and	CCONJ
fbem-23496	130	17	punishment	punishment	NOUN
fbem-23496	130	18	mechanisms	mechanism	NOUN
fbem-23496	130	19	at	at	ADP
fbem-23496	130	20	the	the	DET
fbem-23496	130	21	theoretical	theoretical	ADJ
fbem-23496	130	22	level	level	NOUN
fbem-23496	130	23	,	,	PUNCT
fbem-23496	130	24	it	it	PRON
fbem-23496	130	25	has	have	AUX
fbem-23496	130	26	encountered	encounter	VERB
fbem-23496	130	27	problems	problem	NOUN
fbem-23496	130	28	in	in	ADP
fbem-23496	130	29	actual	actual	ADJ
fbem-23496	130	30	implementation	implementation	NOUN
fbem-23496	130	31	,	,	PUNCT
fbem-23496	130	32	especially	especially	ADV
fbem-23496	130	33	in	in	ADP
fbem-23496	130	34	the	the	DET
fbem-23496	130	35	implementation	implementation	NOUN
fbem-23496	130	36	of	of	ADP
fbem-23496	130	37	the	the	DET
fbem-23496	130	38	accountability	accountability	NOUN
fbem-23496	130	39	and	and	CCONJ
fbem-23496	130	40	punishment	punishment	NOUN
fbem-23496	130	41	system	system	NOUN
fbem-23496	130	42	.	.	PUNCT
fbem-23496	131	1	in	in	ADP
fbem-23496	131	2	actual	actual	ADJ
fbem-23496	131	3	implementation	implementation	NOUN
fbem-23496	131	4	,	,	PUNCT
fbem-23496	131	5	company	company	NOUN
fbem-23496	131	6	a	a	PRON
fbem-23496	131	7	only	only	ADJ
fbem-23496	131	8	rewards	reward	VERB
fbem-23496	131	9	excellent	excellent	ADJ
fbem-23496	131	10	budget	budget	NOUN
fbem-23496	131	11	implementation	implementation	NOUN
fbem-23496	131	12	,	,	PUNCT
fbem-23496	131	13	while	while	SCONJ
fbem-23496	131	14	for	for	ADP
fbem-23496	131	15	unqualified	unqualified	ADJ
fbem-23496	131	16	cases	case	NOUN
fbem-23496	131	17	,	,	PUNCT
fbem-23496	131	18	because	because	SCONJ
fbem-23496	131	19	the	the	DET
fbem-23496	131	20	budget	budget	NOUN
fbem-23496	131	21	target	target	NOUN
fbem-23496	131	22	is	be	AUX
fbem-23496	131	23	not	not	PART
fbem-23496	131	24	decomposed	decompose	VERB
fbem-23496	131	25	to	to	ADP
fbem-23496	131	26	individuals	individual	NOUN
fbem-23496	131	27	,	,	PUNCT
fbem-23496	131	28	when	when	SCONJ
fbem-23496	131	29	the	the	DET
fbem-23496	131	30	budget	budget	NOUN
fbem-23496	131	31	implementation	implementation	NOUN
fbem-23496	131	32	deviation	deviation	NOUN
fbem-23496	131	33	,	,	PUNCT
fbem-23496	131	34	it	it	PRON
fbem-23496	131	35	is	be	AUX
fbem-23496	131	36	difficult	difficult	ADJ
fbem-23496	131	37	to	to	PART
fbem-23496	131	38	accurately	accurately	ADV
fbem-23496	131	39	trace	trace	VERB
fbem-23496	131	40	the	the	DET
fbem-23496	131	41	responsibility	responsibility	NOUN
fbem-23496	131	42	to	to	ADP
fbem-23496	131	43	the	the	DET
fbem-23496	131	44	specific	specific	ADJ
fbem-23496	131	45	responsible	responsible	ADJ
fbem-23496	131	46	person	person	NOUN
fbem-23496	131	47	,	,	PUNCT
fbem-23496	131	48	and	and	CCONJ
fbem-23496	131	49	there	there	PRON
fbem-23496	131	50	are	be	VERB
fbem-23496	131	51	no	no	DET
fbem-23496	131	52	effective	effective	ADJ
fbem-23496	131	53	punitive	punitive	ADJ
fbem-23496	131	54	measures	measure	NOUN
fbem-23496	131	55	,	,	PUNCT
fbem-23496	131	56	and	and	CCONJ
fbem-23496	131	57	the	the	DET
fbem-23496	131	58	punishment	punishment	NOUN
fbem-23496	131	59	system	system	NOUN
fbem-23496	131	60	is	be	AUX
fbem-23496	131	61	virtually	virtually	ADV
fbem-23496	131	62	null	null	ADJ
fbem-23496	131	63	and	and	CCONJ
fbem-23496	131	64	void	void	ADJ
fbem-23496	131	65	.	.	PUNCT
fbem-23496	132	1	5.3	5.3	NUM
fbem-23496	132	2	.	.	PUNCT
fbem-23496	132	3	problems	problem	NOUN
fbem-23496	132	4	with	with	ADP
fbem-23496	132	5	the	the	DET
fbem-23496	132	6	overall	overall	ADJ
fbem-23496	132	7	budget	budget	NOUN
fbem-23496	132	8	of	of	ADP
fbem-23496	132	9	company	company	NOUN
fbem-23496	132	10	a	a	DET
fbem-23496	132	11	5.3.1	5.3.1	PROPN
fbem-23496	132	12	.	.	PUNCT
fbem-23496	132	13	inadequate	inadequate	ADJ
fbem-23496	132	14	budgetary	budgetary	ADJ
fbem-23496	132	15	organizational	organizational	ADJ
fbem-23496	132	16	system	system	NOUN
fbem-23496	132	17	company	company	NOUN
fbem-23496	132	18	a	a	DET
fbem-23496	132	19	budget	budget	NOUN
fbem-23496	132	20	organizational	organizational	ADJ
fbem-23496	132	21	structure	structure	NOUN
fbem-23496	132	22	of	of	ADP
fbem-23496	132	23	the	the	DET
fbem-23496	132	24	budget	budget	NOUN
fbem-23496	132	25	management	management	NOUN
fbem-23496	132	26	office	office	NOUN
fbem-23496	132	27	is	be	AUX
fbem-23496	132	28	composed	compose	VERB
fbem-23496	132	29	of	of	ADP
fbem-23496	132	30	all	all	DET
fbem-23496	132	31	the	the	DET
fbem-23496	132	32	financial	financial	ADJ
fbem-23496	132	33	personnel	personnel	NOUN
fbem-23496	132	34	,	,	PUNCT
fbem-23496	132	35	the	the	DET
fbem-23496	132	36	financial	financial	ADJ
fbem-23496	132	37	officer	officer	NOUN
fbem-23496	132	38	as	as	ADP
fbem-23496	132	39	the	the	DET
fbem-23496	132	40	head	head	NOUN
fbem-23496	132	41	of	of	ADP
fbem-23496	132	42	the	the	DET
fbem-23496	132	43	budget	budget	NOUN
fbem-23496	132	44	management	management	NOUN
fbem-23496	132	45	office	office	NOUN
fbem-23496	132	46	,	,	PUNCT
fbem-23496	132	47	responsible	responsible	ADJ
fbem-23496	132	48	for	for	ADP
fbem-23496	132	49	the	the	DET
fbem-23496	132	50	budget	budget	NOUN
fbem-23496	132	51	management	management	NOUN
fbem-23496	132	52	of	of	ADP
fbem-23496	132	53	the	the	DET
fbem-23496	132	54	day	day	NOUN
fbem-23496	132	55	-	-	PUNCT
fbem-23496	132	56	today	today	NOUN
fbem-23496	132	57	matters	matter	NOUN
fbem-23496	132	58	of	of	ADP
fbem-23496	132	59	the	the	DET
fbem-23496	132	60	organization	organization	NOUN
fbem-23496	132	61	and	and	CCONJ
fbem-23496	132	62	leadership	leadership	NOUN
fbem-23496	132	63	,	,	PUNCT
fbem-23496	132	64	responsible	responsible	ADJ
fbem-23496	132	65	for	for	ADP
fbem-23496	132	66	the	the	DET
fbem-23496	132	67	decomposition	decomposition	NOUN
fbem-23496	132	68	of	of	ADP
fbem-23496	132	69	the	the	DET
fbem-23496	132	70	budget	budget	NOUN
fbem-23496	132	71	target	target	NOUN
fbem-23496	132	72	,	,	PUNCT
fbem-23496	132	73	the	the	DET
fbem-23496	132	74	coordination	coordination	NOUN
fbem-23496	132	75	of	of	ADP
fbem-23496	132	76	the	the	DET
fbem-23496	132	77	work	work	NOUN
fbem-23496	132	78	,	,	PUNCT
fbem-23496	132	79	responsible	responsible	ADJ
fbem-23496	132	80	for	for	ADP
fbem-23496	132	81	the	the	DET
fbem-23496	132	82	budget	budget	NOUN
fbem-23496	132	83	management	management	NOUN
fbem-23496	132	84	of	of	ADP
fbem-23496	132	85	the	the	DET
fbem-23496	132	86	uploading	uploading	NOUN
fbem-23496	132	87	and	and	CCONJ
fbem-23496	132	88	downloading	download	VERB
fbem-23496	132	89	work	work	NOUN
fbem-23496	132	90	,	,	PUNCT
fbem-23496	132	91	responsible	responsible	ADJ
fbem-23496	132	92	for	for	ADP
fbem-23496	132	93	the	the	DET
fbem-23496	132	94	approval	approval	NOUN
fbem-23496	132	95	of	of	ADP
fbem-23496	132	96	the	the	DET
fbem-23496	132	97	budget	budget	NOUN
fbem-23496	132	98	plan	plan	NOUN
fbem-23496	132	99	in	in	ADP
fbem-23496	132	100	accordance	accordance	NOUN
fbem-23496	132	101	with	with	ADP
fbem-23496	132	102	the	the	DET
fbem-23496	132	103	preparation	preparation	NOUN
fbem-23496	132	104	of	of	ADP
fbem-23496	132	105	a	a	DET
fbem-23496	132	106	specific	specific	ADJ
fbem-23496	132	107	budget	budget	NOUN
fbem-23496	132	108	table	table	NOUN
fbem-23496	132	109	,	,	PUNCT
fbem-23496	132	110	and	and	CCONJ
fbem-23496	132	111	finally	finally	ADV
fbem-23496	132	112	a	a	DET
fbem-23496	132	113	variety	variety	NOUN
fbem-23496	132	114	of	of	ADP
fbem-23496	132	115	the	the	DET
fbem-23496	132	116	data	datum	NOUN
fbem-23496	132	117	of	of	ADP
fbem-23496	132	118	the	the	DET
fbem-23496	132	119	budget	budget	NOUN
fbem-23496	132	120	table	table	NOUN
fbem-23496	132	121	is	be	AUX
fbem-23496	132	122	summarised	summarise	VERB
fbem-23496	132	123	and	and	CCONJ
fbem-23496	132	124	organised	organise	VERB
fbem-23496	132	125	after	after	ADP
fbem-23496	132	126	the	the	DET
fbem-23496	132	127	end	end	NOUN
fbem-23496	132	128	of	of	ADP
fbem-23496	132	129	the	the	DET
fbem-23496	132	130	budget	budget	NOUN
fbem-23496	132	131	period	period	NOUN
fbem-23496	132	132	to	to	PART
fbem-23496	132	133	analyse	analyse	VERB
fbem-23496	132	134	and	and	CCONJ
fbem-23496	132	135	assess	assess	VERB
fbem-23496	132	136	the	the	DET
fbem-23496	132	137	budget	budget	NOUN
fbem-23496	132	138	differences	difference	NOUN
fbem-23496	132	139	.	.	PUNCT
fbem-23496	133	1	it	it	PRON
fbem-23496	133	2	can	can	AUX
fbem-23496	133	3	be	be	AUX
fbem-23496	133	4	seen	see	VERB
fbem-23496	133	5	that	that	SCONJ
fbem-23496	133	6	the	the	DET
fbem-23496	133	7	financial	financial	ADJ
fbem-23496	133	8	sector	sector	NOUN
fbem-23496	133	9	has	have	AUX
fbem-23496	133	10	assumed	assume	VERB
fbem-23496	133	11	most	most	ADJ
fbem-23496	133	12	of	of	ADP
fbem-23496	133	13	the	the	DET
fbem-23496	133	14	budget	budget	NOUN
fbem-23496	133	15	work	work	NOUN
fbem-23496	133	16	,	,	PUNCT
fbem-23496	133	17	although	although	SCONJ
fbem-23496	133	18	the	the	DET
fbem-23496	133	19	executive	executive	ADJ
fbem-23496	133	20	departments	department	NOUN
fbem-23496	133	21	are	be	AUX
fbem-23496	133	22	also	also	ADV
fbem-23496	133	23	part	part	NOUN
fbem-23496	133	24	of	of	ADP
fbem-23496	133	25	the	the	DET
fbem-23496	133	26	budget	budget	NOUN
fbem-23496	133	27	system	system	NOUN
fbem-23496	133	28	,	,	PUNCT
fbem-23496	133	29	but	but	CCONJ
fbem-23496	133	30	is	be	AUX
fbem-23496	133	31	only	only	ADV
fbem-23496	133	32	responsible	responsible	ADJ
fbem-23496	133	33	for	for	ADP
fbem-23496	133	34	the	the	DET
fbem-23496	133	35	implementation	implementation	NOUN
fbem-23496	133	36	of	of	ADP
fbem-23496	133	37	the	the	DET
fbem-23496	133	38	budget	budget	NOUN
fbem-23496	133	39	,	,	PUNCT
fbem-23496	133	40	budgeting	budget	VERB
fbem-23496	133	41	only	only	ADV
fbem-23496	133	42	to	to	PART
fbem-23496	133	43	provide	provide	VERB
fbem-23496	133	44	the	the	DET
fbem-23496	133	45	relevant	relevant	ADJ
fbem-23496	133	46	basic	basic	ADJ
fbem-23496	133	47	data	datum	NOUN
fbem-23496	133	48	to	to	ADP
fbem-23496	133	49	the	the	DET
fbem-23496	133	50	financial	financial	ADJ
fbem-23496	133	51	sector	sector	NOUN
fbem-23496	133	52	,	,	PUNCT
fbem-23496	133	53	was	be	AUX
fbem-23496	133	54	given	give	VERB
fbem-23496	133	55	less	less	ADJ
fbem-23496	133	56	budgetary	budgetary	ADJ
fbem-23496	133	57	rights	right	NOUN
fbem-23496	133	58	,	,	PUNCT
fbem-23496	133	59	in	in	ADP
fbem-23496	133	60	the	the	DET
fbem-23496	133	61	preparation	preparation	NOUN
fbem-23496	133	62	of	of	ADP
fbem-23496	133	63	the	the	DET
fbem-23496	133	64	budget	budget	NOUN
fbem-23496	133	65	,	,	PUNCT
fbem-23496	133	66	the	the	DET
fbem-23496	133	67	assessment	assessment	NOUN
fbem-23496	133	68	of	of	ADP
fbem-23496	133	69	the	the	DET
fbem-23496	133	70	link	link	NOUN
fbem-23496	133	71	to	to	PART
fbem-23496	133	72	play	play	VERB
fbem-23496	133	73	a	a	DET
fbem-23496	133	74	small	small	ADJ
fbem-23496	133	75	role	role	NOUN
fbem-23496	133	76	in	in	ADP
fbem-23496	133	77	the	the	DET
fbem-23496	133	78	budget	budget	NOUN
fbem-23496	133	79	is	be	AUX
fbem-23496	133	80	not	not	PART
fbem-23496	133	81	very	very	ADV
fbem-23496	133	82	high	high	ADJ
fbem-23496	133	83	degree	degree	NOUN
fbem-23496	133	84	of	of	ADP
fbem-23496	133	85	participation	participation	NOUN
fbem-23496	133	86	in	in	ADP
fbem-23496	133	87	the	the	DET
fbem-23496	133	88	budget	budget	NOUN
fbem-23496	133	89	,	,	PUNCT
fbem-23496	133	90	so	so	SCONJ
fbem-23496	133	91	that	that	SCONJ
fbem-23496	133	92	the	the	DET
fbem-23496	133	93	lack	lack	NOUN
fbem-23496	133	94	of	of	ADP
fbem-23496	133	95	standing	stand	VERB
fbem-23496	133	96	in	in	ADP
fbem-23496	133	97	the	the	DET
fbem-23496	133	98	budget	budget	NOUN
fbem-23496	133	99	of	of	ADP
fbem-23496	133	100	the	the	DET
fbem-23496	133	101	overall	overall	ADJ
fbem-23496	133	102	perspective	perspective	NOUN
fbem-23496	133	103	of	of	ADP
fbem-23496	133	104	the	the	DET
fbem-23496	133	105	implementation	implementation	NOUN
fbem-23496	133	106	of	of	ADP
fbem-23496	133	107	the	the	DET
fbem-23496	133	108	budget	budget	NOUN
fbem-23496	133	109	this	this	PRON
fbem-23496	133	110	has	have	AUX
fbem-23496	133	111	led	lead	VERB
fbem-23496	133	112	to	to	ADP
fbem-23496	133	113	a	a	DET
fbem-23496	133	114	lack	lack	NOUN
fbem-23496	133	115	of	of	ADP
fbem-23496	133	116	systematic	systematic	ADJ
fbem-23496	133	117	budget	budget	NOUN
fbem-23496	133	118	work	work	NOUN
fbem-23496	133	119	and	and	CCONJ
fbem-23496	133	120	a	a	DET
fbem-23496	133	121	lack	lack	NOUN
fbem-23496	133	122	of	of	ADP
fbem-23496	133	123	seriousness	seriousness	NOUN
fbem-23496	133	124	in	in	ADP
fbem-23496	133	125	budget	budget	NOUN
fbem-23496	133	126	implementation	implementation	NOUN
fbem-23496	133	127	.	.	PUNCT
fbem-23496	134	1	this	this	DET
fbem-23496	134	2	structure	structure	NOUN
fbem-23496	134	3	of	of	ADP
fbem-23496	134	4	organisational	organisational	ADJ
fbem-23496	134	5	division	division	NOUN
fbem-23496	134	6	of	of	ADP
fbem-23496	134	7	labour	labour	NOUN
fbem-23496	134	8	for	for	ADP
fbem-23496	134	9	budget	budget	NOUN
fbem-23496	134	10	management	management	NOUN
fbem-23496	134	11	has	have	AUX
fbem-23496	134	12	led	lead	VERB
fbem-23496	134	13	to	to	ADP
fbem-23496	134	14	greater	great	ADJ
fbem-23496	134	15	pressure	pressure	NOUN
fbem-23496	134	16	on	on	ADP
fbem-23496	134	17	the	the	DET
fbem-23496	134	18	budget	budget	NOUN
fbem-23496	134	19	management	management	NOUN
fbem-23496	134	20	of	of	ADP
fbem-23496	134	21	the	the	DET
fbem-23496	134	22	financial	financial	ADJ
fbem-23496	134	23	department	department	NOUN
fbem-23496	134	24	,	,	PUNCT
fbem-23496	134	25	and	and	CCONJ
fbem-23496	134	26	the	the	DET
fbem-23496	134	27	business	business	NOUN
fbem-23496	134	28	information	information	NOUN
fbem-23496	134	29	available	available	ADJ
fbem-23496	134	30	to	to	ADP
fbem-23496	134	31	the	the	DET
fbem-23496	134	32	financial	financial	ADJ
fbem-23496	134	33	staff	staff	NOUN
fbem-23496	134	34	is	be	AUX
fbem-23496	134	35	limited	limit	VERB
fbem-23496	134	36	,	,	PUNCT
fbem-23496	134	37	so	so	SCONJ
fbem-23496	134	38	that	that	SCONJ
fbem-23496	134	39	the	the	DET
fbem-23496	134	40	business	business	NOUN
fbem-23496	134	41	data	datum	NOUN
fbem-23496	134	42	on	on	ADP
fbem-23496	134	43	which	which	PRON
fbem-23496	134	44	the	the	DET
fbem-23496	134	45	budget	budget	NOUN
fbem-23496	134	46	is	be	AUX
fbem-23496	134	47	based	base	VERB
fbem-23496	134	48	is	be	AUX
fbem-23496	134	49	not	not	PART
fbem-23496	134	50	in	in	ADP
fbem-23496	134	51	line	line	NOUN
fbem-23496	134	52	with	with	ADP
fbem-23496	134	53	the	the	DET
fbem-23496	134	54	reality	reality	NOUN
fbem-23496	134	55	,	,	PUNCT
fbem-23496	134	56	which	which	PRON
fbem-23496	134	57	reduces	reduce	VERB
fbem-23496	134	58	the	the	DET
fbem-23496	134	59	efficiency	efficiency	NOUN
fbem-23496	134	60	and	and	CCONJ
fbem-23496	134	61	effectiveness	effectiveness	NOUN
fbem-23496	134	62	of	of	ADP
fbem-23496	134	63	the	the	DET
fbem-23496	134	64	budget	budget	NOUN
fbem-23496	134	65	.	.	PUNCT
fbem-23496	135	1	in	in	ADP
fbem-23496	135	2	addition	addition	NOUN
fbem-23496	135	3	,	,	PUNCT
fbem-23496	135	4	the	the	DET
fbem-23496	135	5	evaluation	evaluation	NOUN
fbem-23496	135	6	of	of	ADP
fbem-23496	135	7	company	company	NOUN
fbem-23496	135	8	a	a	PRON
fbem-23496	135	9	's	's	PART
fbem-23496	135	10	budget	budget	NOUN
fbem-23496	135	11	is	be	AUX
fbem-23496	135	12	carried	carry	VERB
fbem-23496	135	13	out	out	ADP
fbem-23496	135	14	by	by	ADP
fbem-23496	135	15	the	the	DET
fbem-23496	135	16	finance	finance	NOUN
fbem-23496	135	17	department	department	NOUN
fbem-23496	135	18	for	for	ADP
fbem-23496	135	19	the	the	DET
fbem-23496	135	20	approval	approval	NOUN
fbem-23496	135	21	of	of	ADP
fbem-23496	135	22	the	the	DET
fbem-23496	135	23	budget	budget	NOUN
fbem-23496	135	24	management	management	NOUN
fbem-23496	135	25	committee	committee	NOUN
fbem-23496	135	26	,	,	PUNCT
fbem-23496	135	27	and	and	CCONJ
fbem-23496	135	28	other	other	ADJ
fbem-23496	135	29	departments	department	NOUN
fbem-23496	135	30	are	be	AUX
fbem-23496	135	31	not	not	PART
fbem-23496	135	32	authorised	authorise	VERB
fbem-23496	135	33	to	to	PART
fbem-23496	135	34	participate	participate	VERB
fbem-23496	135	35	in	in	ADP
fbem-23496	135	36	it	it	PRON
fbem-23496	135	37	,	,	PUNCT
fbem-23496	135	38	which	which	PRON
fbem-23496	135	39	will	will	AUX
fbem-23496	135	40	lead	lead	VERB
fbem-23496	135	41	to	to	ADP
fbem-23496	135	42	the	the	DET
fbem-23496	135	43	evaluation	evaluation	NOUN
fbem-23496	135	44	of	of	ADP
fbem-23496	135	45	their	their	PRON
fbem-23496	135	46	own	own	ADJ
fbem-23496	135	47	department	department	NOUN
fbem-23496	135	48	's	's	PART
fbem-23496	135	49	budgets	budget	NOUN
fbem-23496	135	50	by	by	ADP
fbem-23496	135	51	the	the	DET
fbem-23496	135	52	finance	finance	NOUN
fbem-23496	135	53	department	department	NOUN
fbem-23496	135	54	,	,	PUNCT
fbem-23496	135	55	affecting	affect	VERB
fbem-23496	135	56	the	the	DET
fbem-23496	135	57	objectivity	objectivity	NOUN
fbem-23496	135	58	of	of	ADP
fbem-23496	135	59	the	the	DET
fbem-23496	135	60	evaluation	evaluation	NOUN
fbem-23496	135	61	results	result	NOUN
fbem-23496	135	62	,	,	PUNCT
fbem-23496	135	63	and	and	CCONJ
fbem-23496	135	64	because	because	SCONJ
fbem-23496	135	65	of	of	ADP
fbem-23496	135	66	the	the	DET
fbem-23496	135	67	insufficient	insufficient	ADJ
fbem-23496	135	68	information	information	NOUN
fbem-23496	135	69	about	about	ADP
fbem-23496	135	70	the	the	DET
fbem-23496	135	71	business	business	NOUN
fbem-23496	135	72	that	that	PRON
fbem-23496	135	73	the	the	DET
fbem-23496	135	74	finance	finance	NOUN
fbem-23496	135	75	department	department	NOUN
fbem-23496	135	76	understands	understand	VERB
fbem-23496	135	77	,	,	PUNCT
fbem-23496	135	78	it	it	PRON
fbem-23496	135	79	will	will	AUX
fbem-23496	135	80	also	also	ADV
fbem-23496	135	81	lead	lead	VERB
fbem-23496	135	82	to	to	ADP
fbem-23496	135	83	the	the	DET
fbem-23496	135	84	overly	overly	ADV
fbem-23496	135	85	subjective	subjective	ADJ
fbem-23496	135	86	evaluation	evaluation	NOUN
fbem-23496	135	87	of	of	ADP
fbem-23496	135	88	the	the	DET
fbem-23496	135	89	budgets	budget	NOUN
fbem-23496	135	90	of	of	ADP
fbem-23496	135	91	the	the	DET
fbem-23496	135	92	business	business	NOUN
fbem-23496	135	93	departments	department	NOUN
fbem-23496	135	94	,	,	PUNCT
fbem-23496	135	95	which	which	PRON
fbem-23496	135	96	may	may	AUX
fbem-23496	135	97	deviate	deviate	VERB
fbem-23496	135	98	from	from	ADP
fbem-23496	135	99	the	the	DET
fbem-23496	135	100	actual	actual	ADJ
fbem-23496	135	101	situation	situation	NOUN
fbem-23496	135	102	from	from	ADP
fbem-23496	135	103	time	time	NOUN
fbem-23496	135	104	to	to	ADP
fbem-23496	135	105	time	time	NOUN
fbem-23496	135	106	.	.	PUNCT
fbem-23496	136	1	5.3.2	5.3.2	X
fbem-23496	136	2	.	.	PUNCT
fbem-23496	136	3	inadequate	inadequate	ADJ
fbem-23496	136	4	budgeting	budgeting	ADJ
fbem-23496	136	5	methods	method	NOUN
fbem-23496	136	6	company	company	NOUN
fbem-23496	136	7	a	a	PRON
fbem-23496	136	8	currently	currently	ADV
fbem-23496	136	9	adopts	adopt	VERB
fbem-23496	136	10	the	the	DET
fbem-23496	136	11	budgeting	budget	VERB
fbem-23496	136	12	methods	method	NOUN
fbem-23496	136	13	of	of	ADP
fbem-23496	136	14	incremental	incremental	ADJ
fbem-23496	136	15	budgeting	budgeting	NOUN
fbem-23496	136	16	and	and	CCONJ
fbem-23496	136	17	regular	regular	ADJ
fbem-23496	136	18	budgeting	budgeting	NOUN
fbem-23496	136	19	,	,	PUNCT
fbem-23496	136	20	in	in	ADP
fbem-23496	136	21	which	which	PRON
fbem-23496	136	22	the	the	DET
fbem-23496	136	23	incremental	incremental	ADJ
fbem-23496	136	24	budgeting	budgeting	NOUN
fbem-23496	136	25	method	method	NOUN
fbem-23496	136	26	is	be	AUX
fbem-23496	136	27	used	use	VERB
fbem-23496	136	28	to	to	PART
fbem-23496	136	29	adjust	adjust	VERB
fbem-23496	136	30	the	the	DET
fbem-23496	136	31	budget	budget	NOUN
fbem-23496	136	32	value	value	NOUN
fbem-23496	136	33	of	of	ADP
fbem-23496	136	34	the	the	DET
fbem-23496	136	35	current	current	ADJ
fbem-23496	136	36	period	period	NOUN
fbem-23496	136	37	on	on	ADP
fbem-23496	136	38	the	the	DET
fbem-23496	136	39	basis	basis	NOUN
fbem-23496	136	40	of	of	ADP
fbem-23496	136	41	the	the	DET
fbem-23496	136	42	actual	actual	ADJ
fbem-23496	136	43	amount	amount	NOUN
fbem-23496	136	44	of	of	ADP
fbem-23496	136	45	the	the	DET
fbem-23496	136	46	previous	previous	ADJ
fbem-23496	136	47	period	period	NOUN
fbem-23496	136	48	's	's	PART
fbem-23496	136	49	budget	budget	NOUN
fbem-23496	136	50	according	accord	VERB
fbem-23496	136	51	to	to	ADP
fbem-23496	136	52	the	the	DET
fbem-23496	136	53	increase	increase	NOUN
fbem-23496	136	54	or	or	CCONJ
fbem-23496	136	55	decrease	decrease	NOUN
fbem-23496	136	56	of	of	ADP
fbem-23496	136	57	the	the	DET
fbem-23496	136	58	current	current	ADJ
fbem-23496	136	59	period	period	NOUN
fbem-23496	136	60	's	's	PART
fbem-23496	136	61	business	business	NOUN
fbem-23496	136	62	,	,	PUNCT
fbem-23496	136	63	although	although	SCONJ
fbem-23496	136	64	it	it	PRON
fbem-23496	136	65	simplifies	simplify	VERB
fbem-23496	136	66	the	the	DET
fbem-23496	136	67	process	process	NOUN
fbem-23496	136	68	of	of	ADP
fbem-23496	136	69	budgeting	budgeting	NOUN
fbem-23496	136	70	,	,	PUNCT
fbem-23496	136	71	but	but	CCONJ
fbem-23496	136	72	this	this	DET
fbem-23496	136	73	method	method	NOUN
fbem-23496	136	74	of	of	ADP
fbem-23496	136	75	budgeting	budgeting	NOUN
fbem-23496	136	76	is	be	AUX
fbem-23496	136	77	easily	easily	ADV
fbem-23496	136	78	affected	affect	VERB
fbem-23496	136	79	by	by	ADP
fbem-23496	136	80	the	the	DET
fbem-23496	136	81	implementation	implementation	NOUN
fbem-23496	136	82	of	of	ADP
fbem-23496	136	83	the	the	DET
fbem-23496	136	84	previous	previous	ADJ
fbem-23496	136	85	year	year	NOUN
fbem-23496	136	86	,	,	PUNCT
fbem-23496	136	87	and	and	CCONJ
fbem-23496	136	88	the	the	DET
fbem-23496	136	89	business	business	NOUN
fbem-23496	136	90	situation	situation	NOUN
fbem-23496	136	91	of	of	ADP
fbem-23496	136	92	the	the	DET
fbem-23496	136	93	current	current	ADJ
fbem-23496	136	94	period	period	NOUN
fbem-23496	136	95	has	have	VERB
fbem-23496	136	96	a	a	DET
fbem-23496	136	97	great	great	ADJ
fbem-23496	136	98	deal	deal	NOUN
fbem-23496	136	99	of	of	ADP
fbem-23496	136	100	uncertainty	uncertainty	NOUN
fbem-23496	136	101	in	in	ADP
fbem-23496	136	102	the	the	DET
fbem-23496	136	103	actual	actual	ADJ
fbem-23496	136	104	operation	operation	NOUN
fbem-23496	136	105	is	be	AUX
fbem-23496	136	106	seldom	seldom	ADV
fbem-23496	136	107	adjusted	adjust	VERB
fbem-23496	136	108	accordingly	accordingly	ADV
fbem-23496	136	109	,	,	PUNCT
fbem-23496	136	110	basically	basically	ADV
fbem-23496	136	111	symbolic	symbolic	ADJ
fbem-23496	136	112	adjustments	adjustment	NOUN
fbem-23496	136	113	are	be	AUX
fbem-23496	136	114	made	make	VERB
fbem-23496	136	115	as	as	ADP
fbem-23496	136	116	a	a	DET
fbem-23496	136	117	reference	reference	NOUN
fbem-23496	136	118	basis	basis	NOUN
fbem-23496	136	119	for	for	SCONJ
fbem-23496	136	120	the	the	DET
fbem-23496	136	121	data	datum	NOUN
fbem-23496	136	122	actually	actually	ADV
fbem-23496	136	123	occurring	occur	VERB
fbem-23496	136	124	in	in	ADP
fbem-23496	136	125	the	the	DET
fbem-23496	136	126	previous	previous	ADJ
fbem-23496	136	127	period	period	NOUN
fbem-23496	136	128	.	.	PUNCT
fbem-23496	137	1	in	in	ADP
fbem-23496	137	2	practice	practice	NOUN
fbem-23496	137	3	,	,	PUNCT
fbem-23496	137	4	adjustments	adjustment	NOUN
fbem-23496	137	5	are	be	AUX
fbem-23496	137	6	seldom	seldom	ADV
fbem-23496	137	7	made	make	VERB
fbem-23496	137	8	on	on	ADP
fbem-23496	137	9	this	this	DET
fbem-23496	137	10	basis	basis	NOUN
fbem-23496	137	11	,	,	PUNCT
fbem-23496	137	12	and	and	CCONJ
fbem-23496	137	13	basically	basically	ADV
fbem-23496	137	14	symbolic	symbolic	ADJ
fbem-23496	137	15	adjustments	adjustment	NOUN
fbem-23496	137	16	are	be	AUX
fbem-23496	137	17	made	make	VERB
fbem-23496	137	18	using	use	VERB
fbem-23496	137	19	the	the	DET
fbem-23496	137	20	actual	actual	ADJ
fbem-23496	137	21	occurrence	occurrence	NOUN
fbem-23496	137	22	data	datum	NOUN
fbem-23496	137	23	of	of	ADP
fbem-23496	137	24	the	the	DET
fbem-23496	137	25	previous	previous	ADJ
fbem-23496	137	26	period	period	NOUN
fbem-23496	137	27	as	as	ADP
fbem-23496	137	28	a	a	DET
fbem-23496	137	29	reference	reference	NOUN
fbem-23496	137	30	basis	basis	NOUN
fbem-23496	137	31	,	,	PUNCT
fbem-23496	137	32	which	which	PRON
fbem-23496	137	33	affects	affect	VERB
fbem-23496	137	34	the	the	DET
fbem-23496	137	35	accuracy	accuracy	NOUN
fbem-23496	137	36	of	of	ADP
fbem-23496	137	37	budgeting	budgeting	NOUN
fbem-23496	137	38	.	.	PUNCT
fbem-23496	138	1	the	the	DET
fbem-23496	138	2	regular	regular	ADJ
fbem-23496	138	3	budget	budget	NOUN
fbem-23496	138	4	method	method	NOUN
fbem-23496	138	5	is	be	AUX
fbem-23496	138	6	based	base	VERB
fbem-23496	138	7	on	on	ADP
fbem-23496	138	8	a	a	DET
fbem-23496	138	9	year	year	NOUN
fbem-23496	138	10	for	for	ADP
fbem-23496	138	11	the	the	DET
fbem-23496	138	12	budgeting	budget	VERB
fbem-23496	138	13	cycle	cycle	NOUN
fbem-23496	138	14	,	,	PUNCT
fbem-23496	138	15	the	the	DET
fbem-23496	138	16	end	end	NOUN
fbem-23496	138	17	of	of	ADP
fbem-23496	138	18	the	the	DET
fbem-23496	138	19	budget	budget	NOUN
fbem-23496	138	20	cycle	cycle	NOUN
fbem-23496	138	21	and	and	CCONJ
fbem-23496	138	22	then	then	ADV
fbem-23496	138	23	the	the	DET
fbem-23496	138	24	budget	budget	NOUN
fbem-23496	138	25	assessment	assessment	NOUN
fbem-23496	138	26	,	,	PUNCT
fbem-23496	138	27	but	but	CCONJ
fbem-23496	138	28	company	company	NOUN
fbem-23496	138	29	a	a	PRON
fbem-23496	138	30	is	be	AUX
fbem-23496	138	31	a	a	DET
fbem-23496	138	32	construction	construction	NOUN
fbem-23496	138	33	company	company	NOUN
fbem-23496	138	34	,	,	PUNCT
fbem-23496	138	35	the	the	DET
fbem-23496	138	36	project	project	NOUN
fbem-23496	138	37	cycle	cycle	NOUN
fbem-23496	138	38	is	be	AUX
fbem-23496	138	39	longer	long	ADJ
fbem-23496	138	40	,	,	PUNCT
fbem-23496	138	41	the	the	DET
fbem-23496	138	42	price	price	NOUN
fbem-23496	138	43	of	of	ADP
fbem-23496	138	44	labour	labour	NOUN
fbem-23496	138	45	,	,	PUNCT
fbem-23496	138	46	materials	material	NOUN
fbem-23496	138	47	,	,	PUNCT
fbem-23496	138	48	with	with	ADP
fbem-23496	138	49	the	the	DET
fbem-23496	138	50	extension	extension	NOUN
fbem-23496	138	51	of	of	ADP
fbem-23496	138	52	time	time	NOUN
fbem-23496	138	53	price	price	NOUN
fbem-23496	138	54	changes	change	NOUN
fbem-23496	138	55	,	,	PUNCT
fbem-23496	138	56	the	the	PRON
fbem-23496	138	57	longer	long	ADJ
fbem-23496	138	58	the	the	DET
fbem-23496	138	59	project	project	NOUN
fbem-23496	138	60	cycle	cycle	NOUN
fbem-23496	138	61	,	,	PUNCT
fbem-23496	138	62	the	the	DET
fbem-23496	138	63	project	project	NOUN
fbem-23496	138	64	's	's	PART
fbem-23496	138	65	design	design	NOUN
fbem-23496	138	66	changes	change	NOUN
fbem-23496	138	67	are	be	AUX
fbem-23496	138	68	also	also	ADV
fbem-23496	138	69	prone	prone	ADJ
fbem-23496	138	70	to	to	PART
fbem-23496	138	71	change	change	VERB
fbem-23496	138	72	,	,	PUNCT
fbem-23496	138	73	which	which	PRON
fbem-23496	138	74	affects	affect	VERB
fbem-23496	138	75	the	the	DET
fbem-23496	138	76	project	project	NOUN
fbem-23496	138	77	's	's	PART
fbem-23496	138	78	cost	cost	NOUN
fbem-23496	138	79	of	of	ADP
fbem-23496	138	80	the	the	DET
fbem-23496	138	81	budget	budget	NOUN
fbem-23496	138	82	amount	amount	NOUN
fbem-23496	138	83	.	.	PUNCT
fbem-23496	139	1	in	in	ADP
fbem-23496	139	2	addition	addition	NOUN
fbem-23496	139	3	,	,	PUNCT
fbem-23496	139	4	the	the	PRON
fbem-23496	139	5	faster	fast	ADV
fbem-23496	139	6	the	the	DET
fbem-23496	139	7	project	project	NOUN
fbem-23496	139	8	progress	progress	VERB
fbem-23496	139	9	the	the	PRON
fbem-23496	139	10	higher	high	ADJ
fbem-23496	139	11	the	the	DET
fbem-23496	139	12	cost	cost	NOUN
fbem-23496	139	13	spent	spend	VERB
fbem-23496	139	14	,	,	PUNCT
fbem-23496	139	15	if	if	SCONJ
fbem-23496	139	16	the	the	DET
fbem-23496	139	17	budget	budget	NOUN
fbem-23496	139	18	period	period	NOUN
fbem-23496	139	19	is	be	AUX
fbem-23496	139	20	longer	long	ADJ
fbem-23496	139	21	,	,	PUNCT
fbem-23496	139	22	this	this	DET
fbem-23496	139	23	effect	effect	NOUN
fbem-23496	139	24	is	be	AUX
fbem-23496	139	25	more	more	ADV
fbem-23496	139	26	obvious	obvious	ADJ
fbem-23496	139	27	.	.	PUNCT
fbem-23496	140	1	therefore	therefore	ADV
fbem-23496	140	2	,	,	PUNCT
fbem-23496	140	3	following	follow	VERB
fbem-23496	140	4	the	the	DET
fbem-23496	140	5	year	year	NOUN
fbem-23496	140	6	as	as	SCONJ
fbem-23496	140	7	the	the	DET
fbem-23496	140	8	budgeting	budgeting	NOUN
fbem-23496	140	9	cycle	cycle	NOUN
fbem-23496	140	10	does	do	AUX
fbem-23496	140	11	not	not	PART
fbem-23496	140	12	meet	meet	VERB
fbem-23496	140	13	the	the	DET
fbem-23496	140	14	needs	need	NOUN
fbem-23496	140	15	of	of	ADP
fbem-23496	140	16	company	company	NOUN
fbem-23496	140	17	a	a	PRON
fbem-23496	140	18	and	and	CCONJ
fbem-23496	140	19	is	be	AUX
fbem-23496	140	20	not	not	PART
fbem-23496	140	21	in	in	ADP
fbem-23496	140	22	line	line	NOUN
fbem-23496	140	23	with	with	ADP
fbem-23496	140	24	the	the	DET
fbem-23496	140	25	principle	principle	NOUN
fbem-23496	140	26	of	of	ADP
fbem-23496	140	27	the	the	DET
fbem-23496	140	28	integration	integration	NOUN
fbem-23496	140	29	of	of	ADP
fbem-23496	140	30	business	business	NOUN
fbem-23496	140	31	and	and	CCONJ
fbem-23496	140	32	finance	finance	NOUN
fbem-23496	140	33	in	in	ADP
fbem-23496	140	34	budget	budget	NOUN
fbem-23496	140	35	management	management	NOUN
fbem-23496	140	36	.	.	PUNCT
fbem-23496	141	1	it	it	PRON
fbem-23496	141	2	is	be	AUX
fbem-23496	141	3	suitable	suitable	ADJ
fbem-23496	141	4	for	for	SCONJ
fbem-23496	141	5	company	company	NOUN
fbem-23496	141	6	a	a	PRON
fbem-23496	141	7	to	to	PART
fbem-23496	141	8	adopt	adopt	VERB
fbem-23496	141	9	quarterly	quarterly	ADV
fbem-23496	141	10	or	or	CCONJ
fbem-23496	141	11	monthly	monthly	ADJ
fbem-23496	141	12	as	as	ADP
fbem-23496	141	13	the	the	DET
fbem-23496	141	14	budgeting	budgeting	NOUN
fbem-23496	141	15	cycle	cycle	NOUN
fbem-23496	141	16	,	,	PUNCT
fbem-23496	141	17	allocating	allocate	VERB
fbem-23496	141	18	the	the	DET
fbem-23496	141	19	budget	budget	NOUN
fbem-23496	141	20	target	target	NOUN
fbem-23496	141	21	in	in	ADP
fbem-23496	141	22	each	each	DET
fbem-23496	141	23	quarter	quarter	NOUN
fbem-23496	141	24	or	or	CCONJ
fbem-23496	141	25	month	month	NOUN
fbem-23496	141	26	,	,	PUNCT
fbem-23496	141	27	and	and	CCONJ
fbem-23496	141	28	then	then	ADV
fbem-23496	141	29	adjusting	adjust	VERB
fbem-23496	141	30	the	the	DET
fbem-23496	141	31	budget	budget	NOUN
fbem-23496	141	32	target	target	NOUN
fbem-23496	141	33	according	accord	VERB
fbem-23496	141	34	to	to	ADP
fbem-23496	141	35	the	the	DET
fbem-23496	141	36	business	business	NOUN
fbem-23496	141	37	situation	situation	NOUN
fbem-23496	141	38	in	in	ADP
fbem-23496	141	39	the	the	DET
fbem-23496	141	40	next	next	ADJ
fbem-23496	141	41	quarter	quarter	NOUN
fbem-23496	141	42	or	or	CCONJ
fbem-23496	141	43	month	month	NOUN
fbem-23496	141	44	after	after	ADP
fbem-23496	141	45	the	the	DET
fbem-23496	141	46	end	end	NOUN
fbem-23496	141	47	of	of	ADP
fbem-23496	141	48	the	the	DET
fbem-23496	141	49	budgeting	budget	VERB
fbem-23496	141	50	cycle	cycle	NOUN
fbem-23496	141	51	,	,	PUNCT
fbem-23496	141	52	so	so	SCONJ
fbem-23496	141	53	that	that	SCONJ
fbem-23496	141	54	the	the	DET
fbem-23496	141	55	budget	budget	NOUN
fbem-23496	141	56	target	target	NOUN
fbem-23496	141	57	of	of	ADP
fbem-23496	141	58	a	a	DET
fbem-23496	141	59	year	year	NOUN
fbem-23496	141	60	can	can	AUX
fbem-23496	141	61	be	be	AUX
fbem-23496	141	62	decomposed	decompose	VERB
fbem-23496	141	63	and	and	CCONJ
fbem-23496	141	64	dynamically	dynamically	ADV
fbem-23496	141	65	adjusted	adjust	VERB
fbem-23496	141	66	on	on	ADP
fbem-23496	141	67	a	a	DET
fbem-23496	141	68	quarterly	quarterly	ADJ
fbem-23496	141	69	or	or	CCONJ
fbem-23496	141	70	monthly	monthly	ADJ
fbem-23496	141	71	basis	basis	NOUN
fbem-23496	141	72	,	,	PUNCT
fbem-23496	141	73	reducing	reduce	VERB
fbem-23496	141	74	the	the	DET
fbem-23496	141	75	amount	amount	NOUN
fbem-23496	141	76	of	of	ADP
fbem-23496	141	77	budgeting	budgeting	NOUN
fbem-23496	141	78	,	,	PUNCT
fbem-23496	141	79	monthly	monthly	ADJ
fbem-23496	141	80	dynamic	dynamic	ADJ
fbem-23496	141	81	adjustment	adjustment	NOUN
fbem-23496	141	82	,	,	PUNCT
fbem-23496	141	83	to	to	PART
fbem-23496	141	84	reduce	reduce	VERB
fbem-23496	141	85	the	the	DET
fbem-23496	141	86	budget	budget	NOUN
fbem-23496	141	87	cycle	cycle	NOUN
fbem-23496	141	88	is	be	AUX
fbem-23496	141	89	long	long	ADJ
fbem-23496	141	90	,	,	PUNCT
fbem-23496	141	91	so	so	SCONJ
fbem-23496	141	92	that	that	SCONJ
fbem-23496	141	93	the	the	DET
fbem-23496	141	94	budget	budget	NOUN
fbem-23496	141	95	is	be	AUX
fbem-23496	141	96	detached	detach	VERB
fbem-23496	141	97	from	from	ADP
fbem-23496	141	98	the	the	DET
fbem-23496	141	99	actual	actual	ADJ
fbem-23496	141	100	situation	situation	NOUN
fbem-23496	141	101	of	of	ADP
fbem-23496	141	102	the	the	DET
fbem-23496	141	103	business	business	NOUN
fbem-23496	141	104	.	.	PUNCT
fbem-23496	142	1	5.3.3	5.3.3	X
fbem-23496	142	2	.	.	PUNCT
fbem-23496	142	3	inadequate	inadequate	ADJ
fbem-23496	142	4	budgeting	budgeting	NOUN
fbem-23496	142	5	model	model	NOUN
fbem-23496	142	6	the	the	DET
fbem-23496	142	7	current	current	ADJ
fbem-23496	142	8	budgeting	budgeting	NOUN
fbem-23496	142	9	model	model	NOUN
fbem-23496	142	10	adopted	adopt	VERB
fbem-23496	142	11	by	by	ADP
fbem-23496	142	12	company	company	NOUN
fbem-23496	142	13	a	a	PRON
fbem-23496	142	14	is	be	AUX
fbem-23496	142	15	a	a	DET
fbem-23496	142	16	top	top	ADJ
fbem-23496	142	17	-	-	PUNCT
fbem-23496	142	18	down	down	ADP
fbem-23496	142	19	approach	approach	NOUN
fbem-23496	142	20	.	.	PUNCT
fbem-23496	143	1	at	at	ADP
fbem-23496	143	2	the	the	DET
fbem-23496	143	3	beginning	beginning	NOUN
fbem-23496	143	4	of	of	ADP
fbem-23496	143	5	each	each	DET
fbem-23496	143	6	year	year	NOUN
fbem-23496	143	7	,	,	PUNCT
fbem-23496	143	8	the	the	DET
fbem-23496	143	9	budget	budget	NOUN
fbem-23496	143	10	management	management	PROPN
fbem-23496	143	11	committee	committee	PROPN
fbem-23496	143	12	holds	hold	VERB
fbem-23496	143	13	a	a	DET
fbem-23496	143	14	meeting	meeting	NOUN
fbem-23496	143	15	to	to	PART
fbem-23496	143	16	discuss	discuss	VERB
fbem-23496	143	17	and	and	CCONJ
fbem-23496	143	18	decide	decide	VERB
fbem-23496	143	19	on	on	ADP
fbem-23496	143	20	the	the	DET
fbem-23496	143	21	budget	budget	NOUN
fbem-23496	143	22	targets	target	NOUN
fbem-23496	143	23	for	for	ADP
fbem-23496	143	24	the	the	DET
fbem-23496	143	25	following	follow	VERB
fbem-23496	143	26	year	year	NOUN
fbem-23496	143	27	based	base	VERB
fbem-23496	143	28	on	on	ADP
fbem-23496	143	29	the	the	DET
fbem-23496	143	30	company	company	NOUN
fbem-23496	143	31	's	's	PART
fbem-23496	143	32	operating	operating	NOUN
fbem-23496	143	33	conditions	condition	NOUN
fbem-23496	143	34	and	and	CCONJ
fbem-23496	143	35	past	past	ADJ
fbem-23496	143	36	operating	operating	NOUN
fbem-23496	143	37	experience	experience	NOUN
fbem-23496	143	38	,	,	PUNCT
fbem-23496	143	39	and	and	CCONJ
fbem-23496	143	40	then	then	ADV
fbem-23496	143	41	the	the	DET
fbem-23496	143	42	finance	finance	NOUN
fbem-23496	143	43	department	department	NOUN
fbem-23496	143	44	carries	carry	VERB
fbem-23496	143	45	out	out	ADP
fbem-23496	143	46	the	the	DET
fbem-23496	143	47	budgeting	budget	VERB
fbem-23496	143	48	work	work	NOUN
fbem-23496	143	49	based	base	VERB
fbem-23496	143	50	on	on	ADP
fbem-23496	143	51	the	the	DET
fbem-23496	143	52	budget	budget	NOUN
fbem-23496	143	53	targets	target	NOUN
fbem-23496	143	54	notified	notify	VERB
fbem-23496	143	55	by	by	ADP
fbem-23496	143	56	the	the	DET
fbem-23496	143	57	budget	budget	NOUN
fbem-23496	143	58	management	management	NOUN
fbem-23496	143	59	committee	committee	NOUN
fbem-23496	143	60	,	,	PUNCT
fbem-23496	143	61	with	with	ADP
fbem-23496	143	62	each	each	DET
fbem-23496	143	63	molecule	molecule	NOUN
fbem-23496	143	64	company	company	NOUN
fbem-23496	143	65	and	and	CCONJ
fbem-23496	143	66	each	each	DET
fbem-23496	143	67	functional	functional	ADJ
fbem-23496	143	68	department	department	NOUN
fbem-23496	143	69	providing	provide	VERB
fbem-23496	143	70	their	their	PRON
fbem-23496	143	71	respective	respective	ADJ
fbem-23496	143	72	historical	historical	ADJ
fbem-23496	143	73	data	datum	NOUN
fbem-23496	143	74	for	for	ADP
fbem-23496	143	75	the	the	DET
fbem-23496	143	76	previous	previous	ADJ
fbem-23496	143	77	year	year	NOUN
fbem-23496	143	78	to	to	ADP
fbem-23496	143	79	the	the	DET
fbem-23496	143	80	finance	finance	NOUN
fbem-23496	143	81	209	209	NUM
fbem-23496	143	82	department	department	NOUN
fbem-23496	143	83	.	.	PUNCT
fbem-23496	144	1	the	the	DET
fbem-23496	144	2	finance	finance	NOUN
fbem-23496	144	3	department	department	NOUN
fbem-23496	144	4	will	will	AUX
fbem-23496	144	5	analyse	analyse	VERB
fbem-23496	144	6	and	and	CCONJ
fbem-23496	144	7	summarise	summarise	VERB
fbem-23496	144	8	the	the	DET
fbem-23496	144	9	data	datum	NOUN
fbem-23496	144	10	,	,	PUNCT
fbem-23496	144	11	carry	carry	VERB
fbem-23496	144	12	out	out	ADP
fbem-23496	144	13	the	the	DET
fbem-23496	144	14	decomposition	decomposition	NOUN
fbem-23496	144	15	of	of	ADP
fbem-23496	144	16	the	the	DET
fbem-23496	144	17	budget	budget	NOUN
fbem-23496	144	18	targets	target	NOUN
fbem-23496	144	19	,	,	PUNCT
fbem-23496	144	20	and	and	CCONJ
fbem-23496	144	21	determine	determine	VERB
fbem-23496	144	22	the	the	DET
fbem-23496	144	23	final	final	ADJ
fbem-23496	144	24	budgeting	budgeting	NOUN
fbem-23496	144	25	plan	plan	NOUN
fbem-23496	144	26	to	to	PART
fbem-23496	144	27	be	be	AUX
fbem-23496	144	28	submitted	submit	VERB
fbem-23496	144	29	to	to	ADP
fbem-23496	144	30	the	the	DET
fbem-23496	144	31	budget	budget	NOUN
fbem-23496	144	32	management	management	PROPN
fbem-23496	144	33	committee	committee	PROPN
fbem-23496	144	34	for	for	ADP
fbem-23496	144	35	approval	approval	NOUN
fbem-23496	144	36	,	,	PUNCT
fbem-23496	144	37	which	which	PRON
fbem-23496	144	38	will	will	AUX
fbem-23496	144	39	then	then	ADV
fbem-23496	144	40	be	be	AUX
fbem-23496	144	41	implemented	implement	VERB
fbem-23496	144	42	by	by	ADP
fbem-23496	144	43	the	the	DET
fbem-23496	144	44	implementing	implement	VERB
fbem-23496	144	45	agencies	agency	NOUN
fbem-23496	144	46	in	in	ADP
fbem-23496	144	47	accordance	accordance	NOUN
fbem-23496	144	48	with	with	ADP
fbem-23496	144	49	the	the	DET
fbem-23496	144	50	targets	target	NOUN
fbem-23496	144	51	received	receive	VERB
fbem-23496	144	52	.	.	PUNCT
fbem-23496	145	1	this	this	DET
fbem-23496	145	2	top	top	ADJ
fbem-23496	145	3	-	-	PUNCT
fbem-23496	145	4	down	down	ADP
fbem-23496	145	5	budgeting	budgeting	NOUN
fbem-23496	145	6	model	model	NOUN
fbem-23496	145	7	,	,	PUNCT
fbem-23496	145	8	can	can	AUX
fbem-23496	145	9	reduce	reduce	VERB
fbem-23496	145	10	the	the	DET
fbem-23496	145	11	up	up	ADJ
fbem-23496	145	12	and	and	CCONJ
fbem-23496	145	13	down	down	ADJ
fbem-23496	145	14	game	game	NOUN
fbem-23496	145	15	and	and	CCONJ
fbem-23496	145	16	internal	internal	ADJ
fbem-23496	145	17	conflict	conflict	NOUN
fbem-23496	145	18	,	,	PUNCT
fbem-23496	145	19	improve	improve	VERB
fbem-23496	145	20	decisionmaking	decisionmake	VERB
fbem-23496	145	21	efficiency	efficiency	NOUN
fbem-23496	145	22	,	,	PUNCT
fbem-23496	145	23	but	but	CCONJ
fbem-23496	145	24	also	also	ADV
fbem-23496	145	25	to	to	PART
fbem-23496	145	26	avoid	avoid	VERB
fbem-23496	145	27	the	the	DET
fbem-23496	145	28	lower	low	ADJ
fbem-23496	145	29	departments	department	NOUN
fbem-23496	145	30	in	in	ADP
fbem-23496	145	31	order	order	NOUN
fbem-23496	145	32	to	to	PART
fbem-23496	145	33	ease	ease	VERB
fbem-23496	145	34	the	the	DET
fbem-23496	145	35	budget	budget	NOUN
fbem-23496	145	36	pressure	pressure	NOUN
fbem-23496	145	37	,	,	PUNCT
fbem-23496	145	38	the	the	DET
fbem-23496	145	39	use	use	NOUN
fbem-23496	145	40	of	of	ADP
fbem-23496	145	41	information	information	NOUN
fbem-23496	145	42	asymmetry	asymmetry	NOUN
fbem-23496	145	43	artificial	artificial	ADJ
fbem-23496	145	44	misleading	misleading	ADJ
fbem-23496	145	45	budget	budget	NOUN
fbem-23496	145	46	targets	target	NOUN
fbem-23496	145	47	,	,	PUNCT
fbem-23496	145	48	resulting	result	VERB
fbem-23496	145	49	in	in	ADP
fbem-23496	145	50	budgetary	budgetary	ADJ
fbem-23496	145	51	slack	slack	NOUN
fbem-23496	145	52	.	.	PUNCT
fbem-23496	146	1	but	but	CCONJ
fbem-23496	146	2	the	the	DET
fbem-23496	146	3	top	top	ADJ
fbem-23496	146	4	-	-	PUNCT
fbem-23496	146	5	down	down	ADP
fbem-23496	146	6	budget	budget	NOUN
fbem-23496	146	7	model	model	NOUN
fbem-23496	146	8	is	be	AUX
fbem-23496	146	9	easy	easy	ADJ
fbem-23496	146	10	to	to	PART
fbem-23496	146	11	make	make	VERB
fbem-23496	146	12	the	the	DET
fbem-23496	146	13	budgeting	budget	VERB
fbem-23496	146	14	deviation	deviation	NOUN
fbem-23496	146	15	from	from	ADP
fbem-23496	146	16	the	the	DET
fbem-23496	146	17	actual	actual	ADJ
fbem-23496	146	18	business	business	NOUN
fbem-23496	146	19	,	,	PUNCT
fbem-23496	146	20	the	the	DET
fbem-23496	146	21	budget	budget	NOUN
fbem-23496	146	22	management	management	NOUN
fbem-23496	146	23	committee	committee	NOUN
fbem-23496	146	24	will	will	AUX
fbem-23496	146	25	be	be	AUX
fbem-23496	146	26	the	the	DET
fbem-23496	146	27	budget	budget	NOUN
fbem-23496	146	28	target	target	NOUN
fbem-23496	146	29	issued	issue	VERB
fbem-23496	146	30	to	to	ADP
fbem-23496	146	31	the	the	DET
fbem-23496	146	32	financial	financial	ADJ
fbem-23496	146	33	sector	sector	NOUN
fbem-23496	146	34	,	,	PUNCT
fbem-23496	146	35	the	the	DET
fbem-23496	146	36	financial	financial	ADJ
fbem-23496	146	37	sector	sector	NOUN
fbem-23496	146	38	and	and	CCONJ
fbem-23496	146	39	the	the	DET
fbem-23496	146	40	lower	low	ADJ
fbem-23496	146	41	departments	department	NOUN
fbem-23496	146	42	in	in	ADP
fbem-23496	146	43	the	the	DET
fbem-23496	146	44	consultation	consultation	NOUN
fbem-23496	146	45	process	process	NOUN
fbem-23496	146	46	of	of	ADP
fbem-23496	146	47	budgeting	budgeting	NOUN
fbem-23496	146	48	,	,	PUNCT
fbem-23496	146	49	taking	take	VERB
fbem-23496	146	50	into	into	ADP
fbem-23496	146	51	account	account	NOUN
fbem-23496	146	52	the	the	DET
fbem-23496	146	53	authority	authority	NOUN
fbem-23496	146	54	of	of	ADP
fbem-23496	146	55	the	the	DET
fbem-23496	146	56	leadership	leadership	NOUN
fbem-23496	146	57	,	,	PUNCT
fbem-23496	146	58	will	will	AUX
fbem-23496	146	59	seldom	seldom	ADV
fbem-23496	146	60	be	be	AUX
fbem-23496	146	61	issued	issue	VERB
fbem-23496	146	62	on	on	ADP
fbem-23496	146	63	the	the	DET
fbem-23496	146	64	budget	budget	NOUN
fbem-23496	146	65	target	target	NOUN
fbem-23496	146	66	to	to	PART
fbem-23496	146	67	put	put	VERB
fbem-23496	146	68	forward	forward	ADV
fbem-23496	146	69	the	the	DET
fbem-23496	146	70	views	view	NOUN
fbem-23496	146	71	of	of	ADP
fbem-23496	146	72	the	the	DET
fbem-23496	146	73	task	task	NOUN
fbem-23496	146	74	to	to	PART
fbem-23496	146	75	be	be	AUX
fbem-23496	146	76	carried	carry	VERB
fbem-23496	146	77	out	out	ADP
fbem-23496	146	78	as	as	ADP
fbem-23496	146	79	a	a	DET
fbem-23496	146	80	task	task	NOUN
fbem-23496	146	81	to	to	PART
fbem-23496	146	82	result	result	VERB
fbem-23496	146	83	in	in	ADP
fbem-23496	146	84	the	the	DET
fbem-23496	146	85	surface	surface	NOUN
fbem-23496	146	86	of	of	ADP
fbem-23496	146	87	the	the	DET
fbem-23496	146	88	departments	department	NOUN
fbem-23496	146	89	are	be	AUX
fbem-23496	146	90	involved	involve	VERB
fbem-23496	146	91	in	in	ADP
fbem-23496	146	92	the	the	DET
fbem-23496	146	93	budget	budget	NOUN
fbem-23496	146	94	management	management	NOUN
fbem-23496	146	95	process	process	NOUN
fbem-23496	146	96	,	,	PUNCT
fbem-23496	146	97	but	but	CCONJ
fbem-23496	146	98	the	the	DET
fbem-23496	146	99	subjective	subjective	ADJ
fbem-23496	146	100	initiative	initiative	NOUN
fbem-23496	146	101	of	of	ADP
fbem-23496	146	102	each	each	DET
fbem-23496	146	103	department	department	NOUN
fbem-23496	146	104	,	,	PUNCT
fbem-23496	146	105	but	but	CCONJ
fbem-23496	146	106	the	the	DET
fbem-23496	146	107	budgetary	budgetary	ADJ
fbem-23496	146	108	management	management	NOUN
fbem-23496	146	109	of	of	ADP
fbem-23496	146	110	the	the	DET
fbem-23496	146	111	budget	budget	NOUN
fbem-23496	146	112	.	.	PUNCT
fbem-23496	147	1	the	the	DET
fbem-23496	147	2	subjective	subjective	ADJ
fbem-23496	147	3	initiative	initiative	NOUN
fbem-23496	147	4	of	of	ADP
fbem-23496	147	5	each	each	DET
fbem-23496	147	6	department	department	NOUN
fbem-23496	147	7	has	have	AUX
fbem-23496	147	8	not	not	PART
fbem-23496	147	9	been	be	AUX
fbem-23496	147	10	mobilised	mobilise	VERB
fbem-23496	147	11	,	,	PUNCT
fbem-23496	147	12	while	while	SCONJ
fbem-23496	147	13	the	the	DET
fbem-23496	147	14	superior	superior	ADJ
fbem-23496	147	15	leaders	leader	NOUN
fbem-23496	147	16	'	'	PART
fbem-23496	147	17	understanding	understanding	NOUN
fbem-23496	147	18	of	of	ADP
fbem-23496	147	19	each	each	DET
fbem-23496	147	20	department	department	NOUN
fbem-23496	147	21	's	's	PART
fbem-23496	147	22	business	business	NOUN
fbem-23496	147	23	is	be	AUX
fbem-23496	147	24	not	not	PART
fbem-23496	147	25	very	very	ADV
fbem-23496	147	26	detailed	detailed	ADJ
fbem-23496	147	27	,	,	PUNCT
fbem-23496	147	28	and	and	CCONJ
fbem-23496	147	29	it	it	PRON
fbem-23496	147	30	is	be	AUX
fbem-23496	147	31	easy	easy	ADJ
fbem-23496	147	32	to	to	PART
fbem-23496	147	33	deviate	deviate	VERB
fbem-23496	147	34	from	from	ADP
fbem-23496	147	35	the	the	DET
fbem-23496	147	36	business	business	NOUN
fbem-23496	147	37	needs	need	NOUN
fbem-23496	147	38	,	,	PUNCT
fbem-23496	147	39	which	which	PRON
fbem-23496	147	40	greatly	greatly	ADV
fbem-23496	147	41	reduces	reduce	VERB
fbem-23496	147	42	the	the	DET
fbem-23496	147	43	expected	expect	VERB
fbem-23496	147	44	effect	effect	NOUN
fbem-23496	147	45	of	of	ADP
fbem-23496	147	46	the	the	DET
fbem-23496	147	47	budget	budget	NOUN
fbem-23496	147	48	.	.	PUNCT
fbem-23496	148	1	5.3.4	5.3.4	X
fbem-23496	148	2	.	.	PUNCT
fbem-23496	148	3	inefficient	inefficient	ADJ
fbem-23496	148	4	budget	budget	NOUN
fbem-23496	148	5	implementation	implementation	NOUN
fbem-23496	148	6	company	company	NOUN
fbem-23496	148	7	a	a	NOUN
fbem-23496	148	8	for	for	ADP
fbem-23496	148	9	the	the	DET
fbem-23496	148	10	contracted	contract	VERB
fbem-23496	148	11	project	project	NOUN
fbem-23496	148	12	of	of	ADP
fbem-23496	148	13	the	the	DET
fbem-23496	148	14	non	non	ADJ
fbem-23496	148	15	-	-	ADJ
fbem-23496	148	16	main	main	ADJ
fbem-23496	148	17	part	part	NOUN
fbem-23496	148	18	of	of	ADP
fbem-23496	148	19	the	the	DET
fbem-23496	148	20	construction	construction	NOUN
fbem-23496	148	21	team	team	NOUN
fbem-23496	148	22	is	be	AUX
fbem-23496	148	23	mostly	mostly	ADV
fbem-23496	148	24	composed	compose	VERB
fbem-23496	148	25	of	of	ADP
fbem-23496	148	26	professional	professional	ADJ
fbem-23496	148	27	subcontracted	subcontracted	ADJ
fbem-23496	148	28	labourers	labourer	NOUN
fbem-23496	148	29	,	,	PUNCT
fbem-23496	148	30	and	and	CCONJ
fbem-23496	148	31	by	by	ADP
fbem-23496	148	32	the	the	DET
fbem-23496	148	33	project	project	NOUN
fbem-23496	148	34	department	department	PROPN
fbem-23496	148	35	of	of	ADP
fbem-23496	148	36	company	company	PROPN
fbem-23496	148	37	a	a	DET
fbem-23496	148	38	management	management	NOUN
fbem-23496	148	39	personnel	personnel	NOUN
fbem-23496	148	40	for	for	ADP
fbem-23496	148	41	the	the	DET
fbem-23496	148	42	supervision	supervision	NOUN
fbem-23496	148	43	of	of	ADP
fbem-23496	148	44	the	the	DET
fbem-23496	148	45	project	project	NOUN
fbem-23496	148	46	,	,	PUNCT
fbem-23496	148	47	this	this	DET
fbem-23496	148	48	type	type	NOUN
fbem-23496	148	49	of	of	ADP
fbem-23496	148	50	project	project	NOUN
fbem-23496	148	51	employment	employment	NOUN
fbem-23496	148	52	characteristics	characteristic	NOUN
fbem-23496	148	53	due	due	ADP
fbem-23496	148	54	to	to	ADP
fbem-23496	148	55	the	the	DET
fbem-23496	148	56	construction	construction	NOUN
fbem-23496	148	57	personnel	personnel	NOUN
fbem-23496	148	58	do	do	AUX
fbem-23496	148	59	not	not	PART
fbem-23496	148	60	belong	belong	VERB
fbem-23496	148	61	to	to	ADP
fbem-23496	148	62	the	the	DET
fbem-23496	148	63	direct	direct	ADJ
fbem-23496	148	64	management	management	NOUN
fbem-23496	148	65	of	of	ADP
fbem-23496	148	66	the	the	DET
fbem-23496	148	67	company	company	NOUN
fbem-23496	148	68	a	a	NOUN
fbem-23496	148	69	,	,	PUNCT
fbem-23496	148	70	so	so	SCONJ
fbem-23496	148	71	that	that	SCONJ
fbem-23496	148	72	the	the	DET
fbem-23496	148	73	implementation	implementation	NOUN
fbem-23496	148	74	of	of	ADP
fbem-23496	148	75	budgetary	budgetary	ADJ
fbem-23496	148	76	responsibility	responsibility	NOUN
fbem-23496	148	77	for	for	ADP
fbem-23496	148	78	the	the	DET
fbem-23496	148	79	work	work	NOUN
fbem-23496	148	80	of	of	ADP
fbem-23496	148	81	the	the	DET
fbem-23496	148	82	specific	specific	ADJ
fbem-23496	148	83	management	management	NOUN
fbem-23496	148	84	personnel	personnel	NOUN
fbem-23496	148	85	to	to	PART
fbem-23496	148	86	become	become	VERB
fbem-23496	148	87	possible	possible	ADJ
fbem-23496	148	88	,	,	PUNCT
fbem-23496	148	89	but	but	CCONJ
fbem-23496	148	90	the	the	DET
fbem-23496	148	91	company	company	NOUN
fbem-23496	148	92	a	a	DET
fbem-23496	148	93	's	's	PART
fbem-23496	148	94	budgetary	budgetary	ADJ
fbem-23496	148	95	objectives	objective	NOUN
fbem-23496	148	96	are	be	AUX
fbem-23496	148	97	only	only	ADV
fbem-23496	148	98	allocated	allocate	VERB
fbem-23496	148	99	to	to	ADP
fbem-23496	148	100	the	the	DET
fbem-23496	148	101	various	various	ADJ
fbem-23496	148	102	projects	project	NOUN
fbem-23496	148	103	of	of	ADP
fbem-23496	148	104	companies	company	NOUN
fbem-23496	148	105	and	and	CCONJ
fbem-23496	148	106	functional	functional	ADJ
fbem-23496	148	107	departments	department	NOUN
fbem-23496	148	108	and	and	CCONJ
fbem-23496	148	109	not	not	PART
fbem-23496	148	110	further	far	ADV
fbem-23496	148	111	allocated	allocate	VERB
fbem-23496	148	112	to	to	ADP
fbem-23496	148	113	specific	specific	ADJ
fbem-23496	148	114	personnel	personnel	NOUN
fbem-23496	148	115	;	;	PUNCT
fbem-23496	148	116	company	company	NOUN
fbem-23496	148	117	a	a	PRON
fbem-23496	148	118	for	for	ADP
fbem-23496	148	119	the	the	DET
fbem-23496	148	120	main	main	ADJ
fbem-23496	148	121	part	part	NOUN
fbem-23496	148	122	of	of	ADP
fbem-23496	148	123	the	the	DET
fbem-23496	148	124	contracted	contract	VERB
fbem-23496	148	125	project	project	NOUN
fbem-23496	148	126	by	by	ADP
fbem-23496	148	127	the	the	DET
fbem-23496	148	128	company	company	NOUN
fbem-23496	148	129	's	's	PART
fbem-23496	148	130	construction	construction	NOUN
fbem-23496	148	131	team	team	NOUN
fbem-23496	148	132	to	to	PART
fbem-23496	148	133	carry	carry	VERB
fbem-23496	148	134	out	out	ADP
fbem-23496	148	135	construction	construction	NOUN
fbem-23496	148	136	,	,	PUNCT
fbem-23496	148	137	this	this	DET
fbem-23496	148	138	part	part	NOUN
fbem-23496	148	139	of	of	ADP
fbem-23496	148	140	the	the	DET
fbem-23496	148	141	project	project	NOUN
fbem-23496	148	142	has	have	VERB
fbem-23496	148	143	a	a	DET
fbem-23496	148	144	large	large	ADJ
fbem-23496	148	145	number	number	NOUN
fbem-23496	148	146	of	of	ADP
fbem-23496	148	147	construction	construction	NOUN
fbem-23496	148	148	personnel	personnel	NOUN
fbem-23496	148	149	,	,	PUNCT
fbem-23496	148	150	making	make	VERB
fbem-23496	148	151	it	it	PRON
fbem-23496	148	152	difficult	difficult	ADJ
fbem-23496	148	153	to	to	PART
fbem-23496	148	154	implement	implement	VERB
fbem-23496	148	155	the	the	DET
fbem-23496	148	156	budget	budget	NOUN
fbem-23496	148	157	to	to	ADP
fbem-23496	148	158	individual	individual	ADJ
fbem-23496	148	159	company	company	NOUN
fbem-23496	148	160	a	a	PRON
fbem-23496	148	161	for	for	ADP
fbem-23496	148	162	the	the	DET
fbem-23496	148	163	main	main	ADJ
fbem-23496	148	164	part	part	NOUN
fbem-23496	148	165	of	of	ADP
fbem-23496	148	166	the	the	DET
fbem-23496	148	167	project	project	NOUN
fbem-23496	148	168	contracted	contract	VERB
fbem-23496	148	169	by	by	ADP
fbem-23496	148	170	the	the	DET
fbem-23496	148	171	company	company	NOUN
fbem-23496	148	172	's	's	PART
fbem-23496	148	173	construction	construction	NOUN
fbem-23496	148	174	team	team	NOUN
fbem-23496	148	175	to	to	PART
fbem-23496	148	176	carry	carry	VERB
fbem-23496	148	177	out	out	ADP
fbem-23496	148	178	the	the	DET
fbem-23496	148	179	construction	construction	NOUN
fbem-23496	148	180	of	of	ADP
fbem-23496	148	181	the	the	DET
fbem-23496	148	182	main	main	ADJ
fbem-23496	148	183	part	part	NOUN
fbem-23496	148	184	of	of	ADP
fbem-23496	148	185	the	the	DET
fbem-23496	148	186	project	project	NOUN
fbem-23496	148	187	,	,	PUNCT
fbem-23496	148	188	this	this	DET
fbem-23496	148	189	part	part	NOUN
fbem-23496	148	190	of	of	ADP
fbem-23496	148	191	the	the	DET
fbem-23496	148	192	project	project	NOUN
fbem-23496	148	193	's	's	PART
fbem-23496	148	194	construction	construction	NOUN
fbem-23496	148	195	personnel	personnel	NOUN
fbem-23496	148	196	are	be	AUX
fbem-23496	148	197	numerous	numerous	ADJ
fbem-23496	148	198	,	,	PUNCT
fbem-23496	148	199	so	so	SCONJ
fbem-23496	148	200	that	that	SCONJ
fbem-23496	148	201	the	the	DET
fbem-23496	148	202	implementation	implementation	NOUN
fbem-23496	148	203	of	of	ADP
fbem-23496	148	204	the	the	DET
fbem-23496	148	205	budget	budget	NOUN
fbem-23496	148	206	implementation	implementation	NOUN
fbem-23496	148	207	to	to	ADP
fbem-23496	148	208	the	the	DET
fbem-23496	148	209	individual	individual	NOUN
fbem-23496	148	210	is	be	AUX
fbem-23496	148	211	difficult	difficult	ADJ
fbem-23496	148	212	to	to	PART
fbem-23496	148	213	operate	operate	VERB
fbem-23496	148	214	,	,	PUNCT
fbem-23496	148	215	but	but	CCONJ
fbem-23496	148	216	can	can	AUX
fbem-23496	148	217	be	be	AUX
fbem-23496	148	218	a	a	DET
fbem-23496	148	219	section	section	NOUN
fbem-23496	148	220	,	,	PUNCT
fbem-23496	148	221	group	group	NOUN
fbem-23496	148	222	as	as	ADP
fbem-23496	148	223	a	a	DET
fbem-23496	148	224	unit	unit	NOUN
fbem-23496	148	225	to	to	PART
fbem-23496	148	226	participate	participate	VERB
fbem-23496	148	227	in	in	ADP
fbem-23496	148	228	the	the	DET
fbem-23496	148	229	budget	budget	NOUN
fbem-23496	148	230	management	management	NOUN
fbem-23496	148	231	,	,	PUNCT
fbem-23496	148	232	but	but	CCONJ
fbem-23496	148	233	company	company	NOUN
fbem-23496	148	234	a	a	DET
fbem-23496	148	235	will	will	AUX
fbem-23496	148	236	only	only	ADV
fbem-23496	148	237	implement	implement	VERB
fbem-23496	148	238	the	the	DET
fbem-23496	148	239	budget	budget	NOUN
fbem-23496	148	240	implementation	implementation	NOUN
fbem-23496	148	241	to	to	ADP
fbem-23496	148	242	the	the	DET
fbem-23496	148	243	entire	entire	ADJ
fbem-23496	148	244	project	project	NOUN
fbem-23496	148	245	company	company	NOUN
fbem-23496	148	246	,	,	PUNCT
fbem-23496	148	247	not	not	PART
fbem-23496	148	248	a	a	DET
fbem-23496	148	249	specific	specific	ADJ
fbem-23496	148	250	breakdown	breakdown	NOUN
fbem-23496	148	251	to	to	ADP
fbem-23496	148	252	the	the	DET
fbem-23496	148	253	section	section	NOUN
fbem-23496	148	254	,	,	PUNCT
fbem-23496	148	255	group	group	NOUN
fbem-23496	148	256	,	,	PUNCT
fbem-23496	148	257	resulting	result	VERB
fbem-23496	148	258	in	in	ADP
fbem-23496	148	259	the	the	DET
fbem-23496	148	260	implementation	implementation	NOUN
fbem-23496	148	261	of	of	ADP
fbem-23496	148	262	the	the	DET
fbem-23496	148	263	budget	budget	NOUN
fbem-23496	148	264	task	task	NOUN
fbem-23496	148	265	employees	employee	NOUN
fbem-23496	148	266	only	only	ADV
fbem-23496	148	267	in	in	ADP
fbem-23496	148	268	accordance	accordance	NOUN
fbem-23496	148	269	with	with	ADP
fbem-23496	148	270	the	the	DET
fbem-23496	148	271	arrangements	arrangement	NOUN
fbem-23496	148	272	of	of	ADP
fbem-23496	148	273	the	the	DET
fbem-23496	148	274	project	project	NOUN
fbem-23496	148	275	manager	manager	NOUN
fbem-23496	148	276	to	to	PART
fbem-23496	148	277	complete	complete	VERB
fbem-23496	148	278	the	the	DET
fbem-23496	148	279	task	task	NOUN
fbem-23496	148	280	,	,	PUNCT
fbem-23496	148	281	and	and	CCONJ
fbem-23496	148	282	is	be	AUX
fbem-23496	148	283	not	not	PART
fbem-23496	148	284	clear	clear	ADJ
fbem-23496	148	285	that	that	SCONJ
fbem-23496	148	286	its	its	PRON
fbem-23496	148	287	section	section	NOUN
fbem-23496	148	288	,	,	PUNCT
fbem-23496	148	289	group	group	NOUN
fbem-23496	148	290	will	will	AUX
fbem-23496	148	291	bear	bear	VERB
fbem-23496	148	292	the	the	DET
fbem-23496	148	293	corresponding	corresponding	ADJ
fbem-23496	148	294	responsibility	responsibility	NOUN
fbem-23496	148	295	,	,	PUNCT
fbem-23496	148	296	the	the	DET
fbem-23496	148	297	completion	completion	NOUN
fbem-23496	148	298	of	of	ADP
fbem-23496	148	299	the	the	DET
fbem-23496	148	300	budget	budget	NOUN
fbem-23496	148	301	target	target	NOUN
fbem-23496	148	302	with	with	ADP
fbem-23496	148	303	their	their	PRON
fbem-23496	148	304	own	own	ADJ
fbem-23496	148	305	little	little	ADJ
fbem-23496	148	306	relationship	relationship	NOUN
fbem-23496	148	307	,	,	PUNCT
fbem-23496	148	308	the	the	DET
fbem-23496	148	309	implementation	implementation	NOUN
fbem-23496	148	310	of	of	ADP
fbem-23496	148	311	the	the	DET
fbem-23496	148	312	budget	budget	NOUN
fbem-23496	148	313	lack	lack	NOUN
fbem-23496	148	314	of	of	ADP
fbem-23496	148	315	motivation	motivation	NOUN
fbem-23496	148	316	.	.	PUNCT
fbem-23496	149	1	5.3.5	5.3.5	X
fbem-23496	149	2	.	.	PUNCT
fbem-23496	149	3	budget	budget	NOUN
fbem-23496	149	4	appraisals	appraisal	NOUN
fbem-23496	149	5	do	do	AUX
fbem-23496	149	6	not	not	PART
fbem-23496	149	7	act	act	VERB
fbem-23496	149	8	as	as	SCONJ
fbem-23496	149	9	incentives	incentive	VERB
fbem-23496	149	10	the	the	DET
fbem-23496	149	11	budget	budget	NOUN
fbem-23496	149	12	assessment	assessment	NOUN
fbem-23496	149	13	indexes	index	NOUN
fbem-23496	149	14	of	of	ADP
fbem-23496	149	15	company	company	NOUN
fbem-23496	149	16	a	a	PRON
fbem-23496	149	17	are	be	AUX
fbem-23496	149	18	relatively	relatively	ADV
fbem-23496	149	19	single	single	ADJ
fbem-23496	149	20	,	,	PUNCT
fbem-23496	149	21	all	all	PRON
fbem-23496	149	22	of	of	ADP
fbem-23496	149	23	them	they	PRON
fbem-23496	149	24	are	be	AUX
fbem-23496	149	25	financial	financial	ADJ
fbem-23496	149	26	indexes	index	NOUN
fbem-23496	149	27	oriented	orient	VERB
fbem-23496	149	28	to	to	ADP
fbem-23496	149	29	the	the	DET
fbem-23496	149	30	results	result	NOUN
fbem-23496	149	31	of	of	ADP
fbem-23496	149	32	budget	budget	NOUN
fbem-23496	149	33	implementation	implementation	NOUN
fbem-23496	149	34	,	,	PUNCT
fbem-23496	149	35	and	and	CCONJ
fbem-23496	149	36	there	there	PRON
fbem-23496	149	37	are	be	VERB
fbem-23496	149	38	no	no	DET
fbem-23496	149	39	assessment	assessment	NOUN
fbem-23496	149	40	indexes	index	NOUN
fbem-23496	149	41	for	for	ADP
fbem-23496	149	42	the	the	DET
fbem-23496	149	43	process	process	NOUN
fbem-23496	149	44	of	of	ADP
fbem-23496	149	45	budget	budget	NOUN
fbem-23496	149	46	management	management	NOUN
fbem-23496	149	47	.	.	PUNCT
fbem-23496	150	1	therefore	therefore	ADV
fbem-23496	150	2	,	,	PUNCT
fbem-23496	150	3	the	the	DET
fbem-23496	150	4	rationality	rationality	NOUN
fbem-23496	150	5	of	of	ADP
fbem-23496	150	6	budgeting	budgeting	NOUN
fbem-23496	150	7	,	,	PUNCT
fbem-23496	150	8	the	the	DET
fbem-23496	150	9	timeliness	timeliness	NOUN
fbem-23496	150	10	of	of	ADP
fbem-23496	150	11	budget	budget	NOUN
fbem-23496	150	12	analysis	analysis	NOUN
fbem-23496	150	13	and	and	CCONJ
fbem-23496	150	14	other	other	ADJ
fbem-23496	150	15	aspects	aspect	NOUN
fbem-23496	150	16	of	of	ADP
fbem-23496	150	17	the	the	DET
fbem-23496	150	18	problem	problem	NOUN
fbem-23496	150	19	have	have	AUX
fbem-23496	150	20	not	not	PART
fbem-23496	150	21	been	be	AUX
fbem-23496	150	22	paid	pay	VERB
fbem-23496	150	23	enough	enough	ADJ
fbem-23496	150	24	attention	attention	NOUN
fbem-23496	150	25	to	to	PART
fbem-23496	150	26	promote	promote	VERB
fbem-23496	150	27	the	the	DET
fbem-23496	150	28	continuous	continuous	ADJ
fbem-23496	150	29	optimisation	optimisation	NOUN
fbem-23496	150	30	of	of	ADP
fbem-23496	150	31	budget	budget	NOUN
fbem-23496	150	32	management	management	NOUN
fbem-23496	150	33	.	.	PUNCT
fbem-23496	151	1	and	and	CCONJ
fbem-23496	151	2	the	the	DET
fbem-23496	151	3	budget	budget	NOUN
fbem-23496	151	4	assessment	assessment	NOUN
fbem-23496	151	5	only	only	ADV
fbem-23496	151	6	focuses	focus	VERB
fbem-23496	151	7	on	on	ADP
fbem-23496	151	8	financial	financial	ADJ
fbem-23496	151	9	indicators	indicator	NOUN
fbem-23496	151	10	,	,	PUNCT
fbem-23496	151	11	without	without	ADP
fbem-23496	151	12	considering	consider	VERB
fbem-23496	151	13	the	the	DET
fbem-23496	151	14	assessment	assessment	NOUN
fbem-23496	151	15	of	of	ADP
fbem-23496	151	16	non	non	ADJ
fbem-23496	151	17	-	-	ADJ
fbem-23496	151	18	financial	financial	ADJ
fbem-23496	151	19	indicators	indicator	NOUN
fbem-23496	151	20	such	such	ADJ
fbem-23496	151	21	as	as	ADP
fbem-23496	151	22	project	project	NOUN
fbem-23496	151	23	construction	construction	NOUN
fbem-23496	151	24	progress	progress	NOUN
fbem-23496	151	25	,	,	PUNCT
fbem-23496	151	26	project	project	NOUN
fbem-23496	151	27	quality	quality	NOUN
fbem-23496	151	28	,	,	PUNCT
fbem-23496	151	29	etc	etc	X
fbem-23496	151	30	.	.	X
fbem-23496	151	31	,	,	PUNCT
fbem-23496	151	32	which	which	PRON
fbem-23496	151	33	makes	make	VERB
fbem-23496	151	34	the	the	DET
fbem-23496	151	35	assessment	assessment	NOUN
fbem-23496	151	36	indicators	indicator	NOUN
fbem-23496	151	37	incomplete	incomplete	ADJ
fbem-23496	151	38	and	and	CCONJ
fbem-23496	151	39	unreasonable	unreasonable	ADJ
fbem-23496	151	40	,	,	PUNCT
fbem-23496	151	41	and	and	CCONJ
fbem-23496	151	42	fails	fail	VERB
fbem-23496	151	43	to	to	PART
fbem-23496	151	44	supervise	supervise	VERB
fbem-23496	151	45	and	and	CCONJ
fbem-23496	151	46	improve	improve	VERB
fbem-23496	151	47	the	the	DET
fbem-23496	151	48	role	role	NOUN
fbem-23496	151	49	of	of	ADP
fbem-23496	151	50	budget	budget	NOUN
fbem-23496	151	51	management	management	NOUN
fbem-23496	151	52	.	.	PUNCT
fbem-23496	152	1	secondly	secondly	ADV
fbem-23496	152	2	,	,	PUNCT
fbem-23496	152	3	the	the	DET
fbem-23496	152	4	budget	budget	NOUN
fbem-23496	152	5	assessment	assessment	NOUN
fbem-23496	152	6	system	system	NOUN
fbem-23496	152	7	of	of	ADP
fbem-23496	152	8	company	company	NOUN
fbem-23496	152	9	a	a	PRON
fbem-23496	152	10	is	be	AUX
fbem-23496	152	11	just	just	ADV
fbem-23496	152	12	a	a	DET
fbem-23496	152	13	formality	formality	NOUN
fbem-23496	152	14	,	,	PUNCT
fbem-23496	152	15	and	and	CCONJ
fbem-23496	152	16	only	only	ADV
fbem-23496	152	17	rewards	reward	VERB
fbem-23496	152	18	the	the	DET
fbem-23496	152	19	favourable	favourable	ADJ
fbem-23496	152	20	difference	difference	NOUN
fbem-23496	152	21	of	of	ADP
fbem-23496	152	22	budget	budget	NOUN
fbem-23496	152	23	implementation	implementation	NOUN
fbem-23496	152	24	,	,	PUNCT
fbem-23496	152	25	while	while	SCONJ
fbem-23496	152	26	for	for	ADP
fbem-23496	152	27	the	the	DET
fbem-23496	152	28	unfavourable	unfavourable	ADJ
fbem-23496	152	29	deviation	deviation	NOUN
fbem-23496	152	30	of	of	ADP
fbem-23496	152	31	budget	budget	NOUN
fbem-23496	152	32	implementation	implementation	NOUN
fbem-23496	152	33	,	,	PUNCT
fbem-23496	152	34	the	the	DET
fbem-23496	152	35	executive	executive	ADJ
fbem-23496	152	36	department	department	NOUN
fbem-23496	152	37	shirks	shirk	VERB
fbem-23496	152	38	its	its	PRON
fbem-23496	152	39	responsibility	responsibility	NOUN
fbem-23496	152	40	after	after	ADP
fbem-23496	152	41	making	make	VERB
fbem-23496	152	42	relevant	relevant	ADJ
fbem-23496	152	43	explanations	explanation	NOUN
fbem-23496	152	44	,	,	PUNCT
fbem-23496	152	45	and	and	CCONJ
fbem-23496	152	46	the	the	DET
fbem-23496	152	47	assessment	assessment	NOUN
fbem-23496	152	48	department	department	NOUN
fbem-23496	152	49	has	have	AUX
fbem-23496	152	50	not	not	PART
fbem-23496	152	51	pursued	pursue	VERB
fbem-23496	152	52	the	the	DET
fbem-23496	152	53	responsibility	responsibility	NOUN
fbem-23496	152	54	,	,	PUNCT
fbem-23496	152	55	and	and	CCONJ
fbem-23496	152	56	has	have	AUX
fbem-23496	152	57	not	not	PART
fbem-23496	152	58	carried	carry	VERB
fbem-23496	152	59	out	out	ADP
fbem-23496	152	60	the	the	DET
fbem-23496	152	61	corresponding	corresponding	ADJ
fbem-23496	152	62	punishment	punishment	NOUN
fbem-23496	152	63	,	,	PUNCT
fbem-23496	152	64	which	which	PRON
fbem-23496	152	65	greatly	greatly	ADV
fbem-23496	152	66	reduces	reduce	VERB
fbem-23496	152	67	the	the	DET
fbem-23496	152	68	warning	warning	NOUN
fbem-23496	152	69	and	and	CCONJ
fbem-23496	152	70	incentive	incentive	NOUN
fbem-23496	152	71	effect	effect	NOUN
fbem-23496	152	72	of	of	ADP
fbem-23496	152	73	budget	budget	NOUN
fbem-23496	152	74	assessment	assessment	NOUN
fbem-23496	152	75	and	and	CCONJ
fbem-23496	152	76	affects	affect	VERB
fbem-23496	152	77	the	the	DET
fbem-23496	152	78	enthusiasm	enthusiasm	NOUN
fbem-23496	152	79	of	of	ADP
fbem-23496	152	80	budget	budget	NOUN
fbem-23496	152	81	management	management	NOUN
fbem-23496	152	82	.	.	PUNCT
fbem-23496	153	1	6	6	X
fbem-23496	153	2	.	.	X
fbem-23496	153	3	countermeasures	countermeasure	NOUN
fbem-23496	153	4	and	and	CCONJ
fbem-23496	153	5	suggestions	suggestion	NOUN
fbem-23496	153	6	for	for	ADP
fbem-23496	153	7	improvement	improvement	NOUN
fbem-23496	153	8	of	of	ADP
fbem-23496	153	9	company	company	NOUN
fbem-23496	153	10	a	a	PRON
fbem-23496	153	11	's	's	PART
fbem-23496	153	12	comprehensive	comprehensive	ADJ
fbem-23496	153	13	budget	budget	NOUN
fbem-23496	153	14	management	management	NOUN
fbem-23496	153	15	under	under	ADP
fbem-23496	153	16	big	big	ADJ
fbem-23496	153	17	data	datum	NOUN
fbem-23496	153	18	and	and	CCONJ
fbem-23496	153	19	cloud	cloud	NOUN
fbem-23496	153	20	accounting	account	VERB
fbem-23496	153	21	6.1	6.1	NUM
fbem-23496	153	22	.	.	PUNCT
fbem-23496	154	1	upgrading	upgrade	VERB
fbem-23496	154	2	of	of	ADP
fbem-23496	154	3	information	information	NOUN
fbem-23496	154	4	technology	technology	NOUN
fbem-23496	154	5	company	company	NOUN
fbem-23496	154	6	a	a	PRON
fbem-23496	154	7	's	's	PART
fbem-23496	154	8	existing	exist	VERB
fbem-23496	154	9	comprehensive	comprehensive	ADJ
fbem-23496	154	10	budget	budget	NOUN
fbem-23496	154	11	management	management	NOUN
fbem-23496	154	12	system	system	NOUN
fbem-23496	154	13	,	,	PUNCT
fbem-23496	154	14	the	the	DET
fbem-23496	154	15	lack	lack	NOUN
fbem-23496	154	16	of	of	ADP
fbem-23496	154	17	professional	professional	ADJ
fbem-23496	154	18	cloud	cloud	PROPN
fbem-23496	154	19	computing	computing	NOUN
fbem-23496	154	20	software	software	NOUN
fbem-23496	154	21	,	,	PUNCT
fbem-23496	154	22	its	its	PRON
fbem-23496	154	23	budget	budget	NOUN
fbem-23496	154	24	management	management	NOUN
fbem-23496	154	25	level	level	NOUN
fbem-23496	154	26	has	have	AUX
fbem-23496	154	27	been	be	AUX
fbem-23496	154	28	unable	unable	ADJ
fbem-23496	154	29	to	to	PART
fbem-23496	154	30	meet	meet	VERB
fbem-23496	154	31	the	the	DET
fbem-23496	154	32	requirements	requirement	NOUN
fbem-23496	154	33	of	of	ADP
fbem-23496	154	34	the	the	DET
fbem-23496	154	35	company	company	NOUN
fbem-23496	154	36	's	's	PART
fbem-23496	154	37	comprehensive	comprehensive	ADJ
fbem-23496	154	38	budget	budget	NOUN
fbem-23496	154	39	,	,	PUNCT
fbem-23496	154	40	a	a	DET
fbem-23496	154	41	company	company	NOUN
fbem-23496	154	42	's	's	PART
fbem-23496	154	43	comprehensive	comprehensive	ADJ
fbem-23496	154	44	budget	budget	NOUN
fbem-23496	154	45	management	management	NOUN
fbem-23496	154	46	system	system	NOUN
fbem-23496	154	47	must	must	AUX
fbem-23496	154	48	be	be	AUX
fbem-23496	154	49	transformed	transform	VERB
fbem-23496	154	50	to	to	ADP
fbem-23496	154	51	the	the	DET
fbem-23496	154	52	cloud	cloud	NOUN
fbem-23496	154	53	computing	computing	NOUN
fbem-23496	154	54	model	model	NOUN
fbem-23496	154	55	,	,	PUNCT
fbem-23496	154	56	to	to	PART
fbem-23496	154	57	build	build	VERB
fbem-23496	154	58	a	a	DET
fbem-23496	154	59	new	new	ADJ
fbem-23496	154	60	comprehensive	comprehensive	ADJ
fbem-23496	154	61	budget	budget	NOUN
fbem-23496	154	62	management	management	NOUN
fbem-23496	154	63	system	system	NOUN
fbem-23496	154	64	.	.	PUNCT
fbem-23496	155	1	the	the	DET
fbem-23496	155	2	cloud	cloud	NOUN
fbem-23496	155	3	computing	compute	VERB
fbem-23496	155	4	mode	mode	NOUN
fbem-23496	155	5	of	of	ADP
fbem-23496	155	6	comprehensive	comprehensive	ADJ
fbem-23496	155	7	budget	budget	NOUN
fbem-23496	155	8	management	management	NOUN
fbem-23496	155	9	,	,	PUNCT
fbem-23496	155	10	whether	whether	SCONJ
fbem-23496	155	11	in	in	ADP
fbem-23496	155	12	terms	term	NOUN
fbem-23496	155	13	of	of	ADP
fbem-23496	155	14	process	process	NOUN
fbem-23496	155	15	or	or	CCONJ
fbem-23496	155	16	function	function	NOUN
fbem-23496	155	17	,	,	PUNCT
fbem-23496	155	18	compared	compare	VERB
fbem-23496	155	19	with	with	ADP
fbem-23496	155	20	the	the	DET
fbem-23496	155	21	existing	exist	VERB
fbem-23496	155	22	model	model	NOUN
fbem-23496	155	23	has	have	VERB
fbem-23496	155	24	more	more	ADJ
fbem-23496	155	25	advantages	advantage	NOUN
fbem-23496	155	26	.	.	PUNCT
fbem-23496	156	1	in	in	ADP
fbem-23496	156	2	terms	term	NOUN
fbem-23496	156	3	of	of	ADP
fbem-23496	156	4	process	process	NOUN
fbem-23496	156	5	,	,	PUNCT
fbem-23496	156	6	the	the	DET
fbem-23496	156	7	cloud	cloud	NOUN
fbem-23496	156	8	computing	compute	VERB
fbem-23496	156	9	mode	mode	NOUN
fbem-23496	156	10	of	of	ADP
fbem-23496	156	11	comprehensive	comprehensive	ADJ
fbem-23496	156	12	budget	budget	NOUN
fbem-23496	156	13	management	management	NOUN
fbem-23496	156	14	,	,	PUNCT
fbem-23496	156	15	more	more	ADJ
fbem-23496	156	16	to	to	PART
fbem-23496	156	17	promote	promote	VERB
fbem-23496	156	18	the	the	DET
fbem-23496	156	19	company	company	NOUN
fbem-23496	156	20	's	's	PART
fbem-23496	156	21	budget	budget	NOUN
fbem-23496	156	22	work	work	NOUN
fbem-23496	156	23	can	can	AUX
fbem-23496	156	24	be	be	AUX
fbem-23496	156	25	full	full	ADJ
fbem-23496	156	26	participation	participation	NOUN
fbem-23496	156	27	,	,	PUNCT
fbem-23496	156	28	and	and	CCONJ
fbem-23496	156	29	the	the	DET
fbem-23496	156	30	budget	budget	NOUN
fbem-23496	156	31	process	process	NOUN
fbem-23496	156	32	is	be	AUX
fbem-23496	156	33	relatively	relatively	ADV
fbem-23496	156	34	long	long	ADJ
fbem-23496	156	35	compared	compare	VERB
fbem-23496	156	36	to	to	ADP
fbem-23496	156	37	the	the	DET
fbem-23496	156	38	conventional	conventional	ADJ
fbem-23496	156	39	process	process	NOUN
fbem-23496	156	40	of	of	ADP
fbem-23496	156	41	slow	slow	NOUN
fbem-23496	156	42	,	,	PUNCT
fbem-23496	156	43	the	the	DET
fbem-23496	156	44	cloud	cloud	NOUN
fbem-23496	156	45	computing	compute	VERB
fbem-23496	156	46	mode	mode	NOUN
fbem-23496	156	47	through	through	ADP
fbem-23496	156	48	the	the	DET
fbem-23496	156	49	cloud	cloud	NOUN
fbem-23496	156	50	platform	platform	NOUN
fbem-23496	156	51	to	to	PART
fbem-23496	156	52	achieve	achieve	VERB
fbem-23496	156	53	data	datum	NOUN
fbem-23496	156	54	sharing	sharing	NOUN
fbem-23496	156	55	,	,	PUNCT
fbem-23496	156	56	so	so	SCONJ
fbem-23496	156	57	that	that	SCONJ
fbem-23496	156	58	the	the	DET
fbem-23496	156	59	feedback	feedback	NOUN
fbem-23496	156	60	is	be	AUX
fbem-23496	156	61	more	more	ADV
fbem-23496	156	62	rapid	rapid	ADJ
fbem-23496	156	63	.	.	PUNCT
fbem-23496	157	1	in	in	ADP
fbem-23496	157	2	terms	term	NOUN
fbem-23496	157	3	of	of	ADP
fbem-23496	157	4	functionality	functionality	NOUN
fbem-23496	157	5	,	,	PUNCT
fbem-23496	157	6	compared	compare	VERB
fbem-23496	157	7	to	to	ADP
fbem-23496	157	8	the	the	DET
fbem-23496	157	9	existing	exist	VERB
fbem-23496	157	10	mode	mode	NOUN
fbem-23496	157	11	of	of	ADP
fbem-23496	157	12	comprehensive	comprehensive	ADJ
fbem-23496	157	13	budget	budget	NOUN
fbem-23496	157	14	management	management	NOUN
fbem-23496	157	15	through	through	ADP
fbem-23496	157	16	the	the	DET
fbem-23496	157	17	eacel	eacel	NOUN
fbem-23496	157	18	table	table	NOUN
fbem-23496	157	19	in	in	ADP
fbem-23496	157	20	the	the	DET
fbem-23496	157	21	relationship	relationship	NOUN
fbem-23496	157	22	between	between	ADP
fbem-23496	157	23	the	the	DET
fbem-23496	157	24	collation	collation	NOUN
fbem-23496	157	25	of	of	ADP
fbem-23496	157	26	data	datum	NOUN
fbem-23496	157	27	processing	processing	NOUN
fbem-23496	157	28	and	and	CCONJ
fbem-23496	157	29	transmission	transmission	NOUN
fbem-23496	157	30	,	,	PUNCT
fbem-23496	157	31	cloud	cloud	NOUN
fbem-23496	157	32	computing	compute	VERB
fbem-23496	157	33	mode	mode	NOUN
fbem-23496	157	34	of	of	ADP
fbem-23496	157	35	comprehensive	comprehensive	ADJ
fbem-23496	157	36	budget	budget	NOUN
fbem-23496	157	37	management	management	NOUN
fbem-23496	157	38	based	base	VERB
fbem-23496	157	39	on	on	ADP
fbem-23496	157	40	the	the	DET
fbem-23496	157	41	cloud	cloud	NOUN
fbem-23496	157	42	platform	platform	NOUN
fbem-23496	157	43	to	to	PART
fbem-23496	157	44	establish	establish	VERB
fbem-23496	157	45	a	a	DET
fbem-23496	157	46	comprehensive	comprehensive	ADJ
fbem-23496	157	47	and	and	CCONJ
fbem-23496	157	48	perfect	perfect	ADJ
fbem-23496	157	49	information	information	NOUN
fbem-23496	157	50	technology	technology	NOUN
fbem-23496	157	51	application	application	NOUN
fbem-23496	157	52	software	software	NOUN
fbem-23496	157	53	,	,	PUNCT
fbem-23496	157	54	more	more	ADV
fbem-23496	157	55	secure	secure	ADJ
fbem-23496	157	56	,	,	PUNCT
fbem-23496	157	57	efficient	efficient	ADJ
fbem-23496	157	58	,	,	PUNCT
fbem-23496	157	59	and	and	CCONJ
fbem-23496	157	60	fast	fast	ADJ
fbem-23496	157	61	data	datum	NOUN
fbem-23496	157	62	processing	processing	NOUN
fbem-23496	157	63	and	and	CCONJ
fbem-23496	157	64	data	datum	NOUN
fbem-23496	157	65	transmission	transmission	NOUN
fbem-23496	157	66	.	.	PUNCT
fbem-23496	158	1	in	in	ADP
fbem-23496	158	2	addition	addition	NOUN
fbem-23496	158	3	,	,	PUNCT
fbem-23496	158	4	it	it	PRON
fbem-23496	158	5	is	be	AUX
fbem-23496	158	6	also	also	ADV
fbem-23496	158	7	necessary	necessary	ADJ
fbem-23496	158	8	to	to	ADP
fbem-23496	158	9	departments	department	NOUN
fbem-23496	158	10	,	,	PUNCT
fbem-23496	158	11	employees	employee	NOUN
fbem-23496	158	12	for	for	ADP
fbem-23496	158	13	the	the	DET
fbem-23496	158	14	data	datum	NOUN
fbem-23496	158	15	,	,	PUNCT
fbem-23496	158	16	information	information	NOUN
fbem-23496	158	17	to	to	PART
fbem-23496	158	18	view	view	VERB
fbem-23496	158	19	,	,	PUNCT
fbem-23496	158	20	processing	processing	NOUN
fbem-23496	158	21	authority	authority	NOUN
fbem-23496	158	22	to	to	PART
fbem-23496	158	23	separate	separate	VERB
fbem-23496	158	24	,	,	PUNCT
fbem-23496	158	25	so	so	SCONJ
fbem-23496	158	26	as	as	SCONJ
fbem-23496	158	27	to	to	PART
fbem-23496	158	28	further	far	ADV
fbem-23496	158	29	protect	protect	VERB
fbem-23496	158	30	the	the	DET
fbem-23496	158	31	data	datum	NOUN
fbem-23496	158	32	and	and	CCONJ
fbem-23496	158	33	information	information	NOUN
fbem-23496	158	34	security	security	NOUN
fbem-23496	158	35	.	.	PUNCT
fbem-23496	159	1	6.2	6.2	NUM
fbem-23496	159	2	.	.	PUNCT
fbem-23496	160	1	corporate	corporate	ADJ
fbem-23496	160	2	strategic	strategic	ADJ
fbem-23496	160	3	objectives	objective	NOUN
fbem-23496	160	4	are	be	AUX
fbem-23496	160	5	closely	closely	ADV
fbem-23496	160	6	aligned	align	VERB
fbem-23496	160	7	with	with	ADP
fbem-23496	160	8	budget	budget	NOUN
fbem-23496	160	9	management	management	NOUN
fbem-23496	160	10	due	due	ADP
fbem-23496	160	11	to	to	ADP
fbem-23496	160	12	the	the	DET
fbem-23496	160	13	deficiencies	deficiency	NOUN
fbem-23496	160	14	in	in	ADP
fbem-23496	160	15	budgeting	budgeting	NOUN
fbem-23496	160	16	,	,	PUNCT
fbem-23496	160	17	the	the	DET
fbem-23496	160	18	budget	budget	NOUN
fbem-23496	160	19	objectives	objective	NOUN
fbem-23496	160	20	deviate	deviate	VERB
fbem-23496	160	21	from	from	ADP
fbem-23496	160	22	the	the	DET
fbem-23496	160	23	strategic	strategic	ADJ
fbem-23496	160	24	objectives	objective	NOUN
fbem-23496	160	25	and	and	CCONJ
fbem-23496	160	26	affect	affect	VERB
fbem-23496	160	27	the	the	DET
fbem-23496	160	28	implementation	implementation	NOUN
fbem-23496	160	29	of	of	ADP
fbem-23496	160	30	the	the	DET
fbem-23496	160	31	company	company	NOUN
fbem-23496	160	32	's	's	PART
fbem-23496	160	33	strategy	strategy	NOUN
fbem-23496	160	34	.	.	PUNCT
fbem-23496	161	1	to	to	ADP
fbem-23496	161	2	a	a	DET
fbem-23496	161	3	certain	certain	ADJ
fbem-23496	161	4	extent	extent	NOUN
fbem-23496	161	5	,	,	PUNCT
fbem-23496	161	6	budget	budget	NOUN
fbem-23496	161	7	objectives	objective	NOUN
fbem-23496	161	8	can	can	AUX
fbem-23496	161	9	reflect	reflect	VERB
fbem-23496	161	10	the	the	DET
fbem-23496	161	11	short	short	ADJ
fbem-23496	161	12	-	-	PUNCT
fbem-23496	161	13	term	term	NOUN
fbem-23496	161	14	development	development	NOUN
fbem-23496	161	15	direction	direction	NOUN
fbem-23496	161	16	and	and	CCONJ
fbem-23496	161	17	business	business	NOUN
fbem-23496	161	18	philosophy	philosophy	NOUN
fbem-23496	161	19	of	of	ADP
fbem-23496	161	20	an	an	DET
fbem-23496	161	21	enterprise	enterprise	NOUN
fbem-23496	161	22	,	,	PUNCT
fbem-23496	161	23	so	so	CCONJ
fbem-23496	161	24	it	it	PRON
fbem-23496	161	25	is	be	AUX
fbem-23496	161	26	very	very	ADV
fbem-23496	161	27	important	important	ADJ
fbem-23496	161	28	for	for	SCONJ
fbem-23496	161	29	the	the	DET
fbem-23496	161	30	development	development	NOUN
fbem-23496	161	31	of	of	ADP
fbem-23496	161	32	the	the	DET
fbem-23496	161	33	enterprise	enterprise	NOUN
fbem-23496	161	34	to	to	PART
fbem-23496	161	35	be	be	AUX
fbem-23496	161	36	210	210	NUM
fbem-23496	161	37	closely	closely	ADV
fbem-23496	161	38	integrated	integrate	VERB
fbem-23496	161	39	with	with	ADP
fbem-23496	161	40	the	the	DET
fbem-23496	161	41	strategic	strategic	ADJ
fbem-23496	161	42	objectives	objective	NOUN
fbem-23496	161	43	.	.	PUNCT
fbem-23496	162	1	reasonable	reasonable	ADJ
fbem-23496	162	2	budget	budget	NOUN
fbem-23496	162	3	helps	help	VERB
fbem-23496	162	4	to	to	PART
fbem-23496	162	5	effectively	effectively	ADV
fbem-23496	162	6	allocate	allocate	VERB
fbem-23496	162	7	enterprise	enterprise	NOUN
fbem-23496	162	8	resources	resource	NOUN
fbem-23496	162	9	,	,	PUNCT
fbem-23496	162	10	guide	guide	VERB
fbem-23496	162	11	the	the	DET
fbem-23496	162	12	work	work	NOUN
fbem-23496	162	13	of	of	ADP
fbem-23496	162	14	each	each	DET
fbem-23496	162	15	unit	unit	NOUN
fbem-23496	162	16	and	and	CCONJ
fbem-23496	162	17	assess	assess	NOUN
fbem-23496	162	18	performance	performance	NOUN
fbem-23496	162	19	,	,	PUNCT
fbem-23496	162	20	thus	thus	ADV
fbem-23496	162	21	promoting	promote	VERB
fbem-23496	162	22	the	the	DET
fbem-23496	162	23	realization	realization	NOUN
fbem-23496	162	24	of	of	ADP
fbem-23496	162	25	strategic	strategic	ADJ
fbem-23496	162	26	objectives	objective	NOUN
fbem-23496	162	27	.	.	PUNCT
fbem-23496	163	1	therefore	therefore	ADV
fbem-23496	163	2	,	,	PUNCT
fbem-23496	163	3	the	the	DET
fbem-23496	163	4	optimization	optimization	NOUN
fbem-23496	163	5	of	of	ADP
fbem-23496	163	6	company	company	NOUN
fbem-23496	163	7	a	a	DET
fbem-23496	163	8	's	's	PART
fbem-23496	163	9	comprehensive	comprehensive	ADJ
fbem-23496	163	10	budget	budget	NOUN
fbem-23496	163	11	management	management	NOUN
fbem-23496	163	12	needs	need	VERB
fbem-23496	163	13	to	to	PART
fbem-23496	163	14	improve	improve	VERB
fbem-23496	163	15	the	the	DET
fbem-23496	163	16	accuracy	accuracy	NOUN
fbem-23496	163	17	of	of	ADP
fbem-23496	163	18	budgeting	budgeting	NOUN
fbem-23496	163	19	,	,	PUNCT
fbem-23496	163	20	so	so	SCONJ
fbem-23496	163	21	that	that	SCONJ
fbem-23496	163	22	the	the	DET
fbem-23496	163	23	budget	budget	NOUN
fbem-23496	163	24	target	target	NOUN
fbem-23496	163	25	can	can	AUX
fbem-23496	163	26	be	be	AUX
fbem-23496	163	27	more	more	ADV
fbem-23496	163	28	closely	closely	ADV
fbem-23496	163	29	integrated	integrate	VERB
fbem-23496	163	30	with	with	ADP
fbem-23496	163	31	the	the	DET
fbem-23496	163	32	company	company	NOUN
fbem-23496	163	33	's	's	PART
fbem-23496	163	34	strategic	strategic	ADJ
fbem-23496	163	35	objectives	objective	NOUN
fbem-23496	163	36	.	.	PUNCT
fbem-23496	164	1	6.3	6.3	NUM
fbem-23496	164	2	.	.	PUNCT
fbem-23496	164	3	realization	realization	NOUN
fbem-23496	164	4	of	of	ADP
fbem-23496	164	5	authority	authority	NOUN
fbem-23496	164	6	and	and	CCONJ
fbem-23496	164	7	responsibility	responsibility	NOUN
fbem-23496	164	8	to	to	ADP
fbem-23496	164	9	the	the	DET
fbem-23496	164	10	staff	staff	NOUN
fbem-23496	164	11	and	and	CCONJ
fbem-23496	164	12	enhancement	enhancement	NOUN
fbem-23496	164	13	of	of	ADP
fbem-23496	164	14	staff	staff	NOUN
fbem-23496	164	15	motivation	motivation	NOUN
fbem-23496	164	16	company	company	NOUN
fbem-23496	164	17	a	a	PRON
fbem-23496	164	18	's	's	PART
fbem-23496	164	19	comprehensive	comprehensive	ADJ
fbem-23496	164	20	budget	budget	NOUN
fbem-23496	164	21	management	management	NOUN
fbem-23496	164	22	is	be	AUX
fbem-23496	164	23	difficult	difficult	ADJ
fbem-23496	164	24	to	to	PART
fbem-23496	164	25	be	be	AUX
fbem-23496	164	26	subdivided	subdivide	VERB
fbem-23496	164	27	into	into	ADP
fbem-23496	164	28	employees	employee	NOUN
fbem-23496	164	29	,	,	PUNCT
fbem-23496	164	30	clear	clear	ADJ
fbem-23496	164	31	and	and	CCONJ
fbem-23496	164	32	accurate	accurate	ADJ
fbem-23496	164	33	implementation	implementation	NOUN
fbem-23496	164	34	of	of	ADP
fbem-23496	164	35	rights	right	NOUN
fbem-23496	164	36	and	and	CCONJ
fbem-23496	164	37	responsibilities	responsibility	NOUN
fbem-23496	164	38	to	to	ADP
fbem-23496	164	39	each	each	DET
fbem-23496	164	40	employee	employee	NOUN
fbem-23496	164	41	,	,	PUNCT
fbem-23496	164	42	the	the	DET
fbem-23496	164	43	data	datum	NOUN
fbem-23496	164	44	can	can	AUX
fbem-23496	164	45	not	not	PART
fbem-23496	164	46	be	be	AUX
fbem-23496	164	47	monitored	monitor	VERB
fbem-23496	164	48	in	in	ADP
fbem-23496	164	49	real	real	ADJ
fbem-23496	164	50	time	time	NOUN
fbem-23496	164	51	,	,	PUNCT
fbem-23496	164	52	so	so	CCONJ
fbem-23496	164	53	it	it	PRON
fbem-23496	164	54	is	be	AUX
fbem-23496	164	55	necessary	necessary	ADJ
fbem-23496	164	56	to	to	PART
fbem-23496	164	57	design	design	VERB
fbem-23496	164	58	a	a	DET
fbem-23496	164	59	perfect	perfect	ADJ
fbem-23496	164	60	budget	budget	NOUN
fbem-23496	164	61	monitoring	monitoring	NOUN
fbem-23496	164	62	function	function	NOUN
fbem-23496	164	63	so	so	SCONJ
fbem-23496	164	64	that	that	SCONJ
fbem-23496	164	65	the	the	DET
fbem-23496	164	66	comprehensive	comprehensive	ADJ
fbem-23496	164	67	budget	budget	NOUN
fbem-23496	164	68	management	management	NOUN
fbem-23496	164	69	budget	budget	NOUN
fbem-23496	164	70	monitoring	monitoring	NOUN
fbem-23496	164	71	and	and	CCONJ
fbem-23496	164	72	budget	budget	NOUN
fbem-23496	164	73	early	early	ADJ
fbem-23496	164	74	warning	warning	NOUN
fbem-23496	164	75	mechanism	mechanism	NOUN
fbem-23496	164	76	can	can	AUX
fbem-23496	164	77	be	be	AUX
fbem-23496	164	78	improved	improve	VERB
fbem-23496	164	79	.	.	PUNCT
fbem-23496	165	1	with	with	ADP
fbem-23496	165	2	the	the	DET
fbem-23496	165	3	cloud	cloud	NOUN
fbem-23496	165	4	computing	compute	VERB
fbem-23496	165	5	platform	platform	NOUN
fbem-23496	165	6	to	to	ADP
fbem-23496	165	7	real	real	ADJ
fbem-23496	165	8	-	-	PUNCT
fbem-23496	165	9	time	time	NOUN
fbem-23496	165	10	monitoring	monitoring	NOUN
fbem-23496	165	11	of	of	ADP
fbem-23496	165	12	the	the	DET
fbem-23496	165	13	number	number	NOUN
fbem-23496	165	14	of	of	ADP
fbem-23496	165	15	each	each	DET
fbem-23496	165	16	expense	expense	NOUN
fbem-23496	165	17	,	,	PUNCT
fbem-23496	165	18	flow	flow	NOUN
fbem-23496	165	19	direction	direction	NOUN
fbem-23496	165	20	,	,	PUNCT
fbem-23496	165	21	and	and	CCONJ
fbem-23496	165	22	accurate	accurate	ADJ
fbem-23496	165	23	positioning	positioning	NOUN
fbem-23496	165	24	to	to	ADP
fbem-23496	165	25	each	each	DET
fbem-23496	165	26	employee	employee	NOUN
fbem-23496	165	27	,	,	PUNCT
fbem-23496	165	28	so	so	SCONJ
fbem-23496	165	29	that	that	SCONJ
fbem-23496	165	30	the	the	DET
fbem-23496	165	31	comprehensive	comprehensive	ADJ
fbem-23496	165	32	budget	budget	NOUN
fbem-23496	165	33	management	management	NOUN
fbem-23496	165	34	for	for	ADP
fbem-23496	165	35	each	each	DET
fbem-23496	165	36	employee	employee	NOUN
fbem-23496	165	37	's	's	PART
fbem-23496	165	38	budgeting	budgeting	NOUN
fbem-23496	165	39	can	can	AUX
fbem-23496	165	40	be	be	AUX
fbem-23496	165	41	truly	truly	ADV
fbem-23496	165	42	implemented	implement	VERB
fbem-23496	165	43	,	,	PUNCT
fbem-23496	165	44	the	the	DET
fbem-23496	165	45	rights	right	NOUN
fbem-23496	165	46	and	and	CCONJ
fbem-23496	165	47	responsibilities	responsibility	NOUN
fbem-23496	165	48	can	can	AUX
fbem-23496	165	49	also	also	ADV
fbem-23496	165	50	be	be	AUX
fbem-23496	165	51	truly	truly	ADV
fbem-23496	165	52	implemented	implement	VERB
fbem-23496	165	53	to	to	ADP
fbem-23496	165	54	the	the	DET
fbem-23496	165	55	staff	staff	NOUN
fbem-23496	165	56	,	,	PUNCT
fbem-23496	165	57	thus	thus	ADV
fbem-23496	165	58	enhancing	enhance	VERB
fbem-23496	165	59	the	the	DET
fbem-23496	165	60	participation	participation	NOUN
fbem-23496	165	61	of	of	ADP
fbem-23496	165	62	employees	employee	NOUN
fbem-23496	165	63	and	and	CCONJ
fbem-23496	165	64	enthusiasm	enthusiasm	NOUN
fbem-23496	165	65	.	.	PUNCT
fbem-23496	166	1	in	in	ADP
fbem-23496	166	2	addition	addition	NOUN
fbem-23496	166	3	,	,	PUNCT
fbem-23496	166	4	based	base	VERB
fbem-23496	166	5	on	on	ADP
fbem-23496	166	6	the	the	DET
fbem-23496	166	7	cloud	cloud	NOUN
fbem-23496	166	8	computing	compute	VERB
fbem-23496	166	9	platform	platform	NOUN
fbem-23496	166	10	to	to	PART
fbem-23496	166	11	establish	establish	VERB
fbem-23496	166	12	a	a	DET
fbem-23496	166	13	budget	budget	NOUN
fbem-23496	166	14	control	control	NOUN
fbem-23496	166	15	mechanism	mechanism	NOUN
fbem-23496	166	16	,	,	PUNCT
fbem-23496	166	17	the	the	DET
fbem-23496	166	18	mechanism	mechanism	NOUN
fbem-23496	166	19	can	can	AUX
fbem-23496	166	20	be	be	AUX
fbem-23496	166	21	separated	separate	VERB
fbem-23496	166	22	from	from	ADP
fbem-23496	166	23	the	the	DET
fbem-23496	166	24	various	various	ADJ
fbem-23496	166	25	departments	department	NOUN
fbem-23496	166	26	,	,	PUNCT
fbem-23496	166	27	personnel	personnel	NOUN
fbem-23496	166	28	on	on	ADP
fbem-23496	166	29	the	the	DET
fbem-23496	166	30	use	use	NOUN
fbem-23496	166	31	of	of	ADP
fbem-23496	166	32	data	datum	NOUN
fbem-23496	166	33	rights	right	NOUN
fbem-23496	166	34	to	to	PART
fbem-23496	166	35	limit	limit	VERB
fbem-23496	166	36	the	the	DET
fbem-23496	166	37	budget	budget	NOUN
fbem-23496	166	38	early	early	ADJ
fbem-23496	166	39	warning	warning	NOUN
fbem-23496	166	40	mechanism	mechanism	NOUN
fbem-23496	166	41	is	be	AUX
fbem-23496	166	42	when	when	SCONJ
fbem-23496	166	43	the	the	DET
fbem-23496	166	44	system	system	NOUN
fbem-23496	166	45	detects	detect	VERB
fbem-23496	166	46	that	that	PRON
fbem-23496	166	47	the	the	DET
fbem-23496	166	48	budget	budget	NOUN
fbem-23496	166	49	data	datum	NOUN
fbem-23496	166	50	to	to	PART
fbem-23496	166	51	reach	reach	VERB
fbem-23496	166	52	the	the	DET
fbem-23496	166	53	warning	warning	NOUN
fbem-23496	166	54	line	line	NOUN
fbem-23496	166	55	,	,	PUNCT
fbem-23496	166	56	the	the	DET
fbem-23496	166	57	managers	manager	NOUN
fbem-23496	166	58	put	put	VERB
fbem-23496	166	59	forward	forward	ADV
fbem-23496	166	60	early	early	ADJ
fbem-23496	166	61	warning	warning	NOUN
fbem-23496	166	62	,	,	PUNCT
fbem-23496	166	63	to	to	PART
fbem-23496	166	64	further	far	ADV
fbem-23496	166	65	ensure	ensure	VERB
fbem-23496	166	66	that	that	SCONJ
fbem-23496	166	67	the	the	DET
fbem-23496	166	68	rights	right	NOUN
fbem-23496	166	69	and	and	CCONJ
fbem-23496	166	70	responsibilities	responsibility	NOUN
fbem-23496	166	71	of	of	ADP
fbem-23496	166	72	the	the	DET
fbem-23496	166	73	real	real	ADJ
fbem-23496	166	74	implementation	implementation	NOUN
fbem-23496	166	75	.	.	PUNCT
fbem-23496	167	1	6.4	6.4	NUM
fbem-23496	167	2	.	.	PUNCT
fbem-23496	168	1	optimizing	optimize	VERB
fbem-23496	168	2	the	the	DET
fbem-23496	168	3	comprehensive	comprehensive	ADJ
fbem-23496	168	4	budget	budget	NOUN
fbem-23496	168	5	management	management	NOUN
fbem-23496	168	6	process	process	NOUN
fbem-23496	168	7	and	and	CCONJ
fbem-23496	168	8	simplifying	simplify	VERB
fbem-23496	168	9	the	the	DET
fbem-23496	168	10	review	review	NOUN
fbem-23496	168	11	process	process	NOUN
fbem-23496	168	12	budgeting	budgeting	NOUN
fbem-23496	168	13	process	process	NOUN
fbem-23496	168	14	is	be	AUX
fbem-23496	168	15	not	not	PART
fbem-23496	168	16	perfect	perfect	ADJ
fbem-23496	168	17	,	,	PUNCT
fbem-23496	168	18	the	the	DET
fbem-23496	168	19	lack	lack	NOUN
fbem-23496	168	20	of	of	ADP
fbem-23496	168	21	early	early	ADJ
fbem-23496	168	22	warning	warning	NOUN
fbem-23496	168	23	mechanism	mechanism	NOUN
fbem-23496	168	24	and	and	CCONJ
fbem-23496	168	25	other	other	ADJ
fbem-23496	168	26	process	process	NOUN
fbem-23496	168	27	problems	problem	NOUN
fbem-23496	168	28	need	need	VERB
fbem-23496	168	29	to	to	PART
fbem-23496	168	30	use	use	VERB
fbem-23496	168	31	the	the	DET
fbem-23496	168	32	cloud	cloud	NOUN
fbem-23496	168	33	computing	compute	VERB
fbem-23496	168	34	technology	technology	NOUN
fbem-23496	168	35	for	for	ADP
fbem-23496	168	36	the	the	DET
fbem-23496	168	37	optimization	optimization	NOUN
fbem-23496	168	38	of	of	ADP
fbem-23496	168	39	the	the	DET
fbem-23496	168	40	overall	overall	ADJ
fbem-23496	168	41	budget	budget	NOUN
fbem-23496	168	42	management	management	NOUN
fbem-23496	168	43	process	process	NOUN
fbem-23496	168	44	,	,	PUNCT
fbem-23496	168	45	and	and	CCONJ
fbem-23496	168	46	through	through	ADP
fbem-23496	168	47	the	the	DET
fbem-23496	168	48	cloud	cloud	NOUN
fbem-23496	168	49	computing	compute	VERB
fbem-23496	168	50	system	system	NOUN
fbem-23496	168	51	to	to	PART
fbem-23496	168	52	strictly	strictly	ADV
fbem-23496	168	53	control	control	VERB
fbem-23496	168	54	the	the	DET
fbem-23496	168	55	overall	overall	ADJ
fbem-23496	168	56	budget	budget	NOUN
fbem-23496	168	57	management	management	NOUN
fbem-23496	168	58	process	process	NOUN
fbem-23496	168	59	operation	operation	NOUN
fbem-23496	168	60	,	,	PUNCT
fbem-23496	168	61	to	to	PART
fbem-23496	168	62	ensure	ensure	VERB
fbem-23496	168	63	that	that	SCONJ
fbem-23496	168	64	the	the	DET
fbem-23496	168	65	overall	overall	ADJ
fbem-23496	168	66	budget	budget	NOUN
fbem-23496	168	67	management	management	NOUN
fbem-23496	168	68	process	process	NOUN
fbem-23496	168	69	of	of	ADP
fbem-23496	168	70	the	the	DET
fbem-23496	168	71	quality	quality	NOUN
fbem-23496	168	72	of	of	ADP
fbem-23496	168	73	each	each	DET
fbem-23496	168	74	link	link	NOUN
fbem-23496	168	75	,	,	PUNCT
fbem-23496	168	76	so	so	SCONJ
fbem-23496	168	77	as	as	SCONJ
fbem-23496	168	78	to	to	PART
fbem-23496	168	79	protect	protect	VERB
fbem-23496	168	80	the	the	DET
fbem-23496	168	81	overall	overall	ADJ
fbem-23496	168	82	budget	budget	NOUN
fbem-23496	168	83	management	management	NOUN
fbem-23496	168	84	work	work	NOUN
fbem-23496	168	85	of	of	ADP
fbem-23496	168	86	the	the	DET
fbem-23496	168	87	accurate	accurate	ADJ
fbem-23496	168	88	operation	operation	NOUN
fbem-23496	168	89	and	and	CCONJ
fbem-23496	168	90	the	the	DET
fbem-23496	168	91	final	final	ADJ
fbem-23496	168	92	effect	effect	NOUN
fbem-23496	168	93	.	.	PUNCT
fbem-23496	169	1	in	in	ADP
fbem-23496	169	2	addition	addition	NOUN
fbem-23496	169	3	,	,	PUNCT
fbem-23496	169	4	for	for	ADP
fbem-23496	169	5	the	the	DET
fbem-23496	169	6	audit	audit	NOUN
fbem-23496	169	7	link	link	NOUN
fbem-23496	169	8	,	,	PUNCT
fbem-23496	169	9	through	through	ADP
fbem-23496	169	10	the	the	DET
fbem-23496	169	11	use	use	NOUN
fbem-23496	169	12	of	of	ADP
fbem-23496	169	13	cloud	cloud	NOUN
fbem-23496	169	14	computing	computing	NOUN
fbem-23496	169	15	platform	platform	NOUN
fbem-23496	169	16	to	to	PART
fbem-23496	169	17	optimize	optimize	VERB
fbem-23496	169	18	and	and	CCONJ
fbem-23496	169	19	simplify	simplify	VERB
fbem-23496	169	20	,	,	PUNCT
fbem-23496	169	21	will	will	AUX
fbem-23496	169	22	be	be	AUX
fbem-23496	169	23	complex	complex	ADJ
fbem-23496	169	24	calculations	calculation	NOUN
fbem-23496	169	25	with	with	ADP
fbem-23496	169	26	the	the	DET
fbem-23496	169	27	help	help	NOUN
fbem-23496	169	28	of	of	ADP
fbem-23496	169	29	cloud	cloud	NOUN
fbem-23496	169	30	computing	computing	NOUN
fbem-23496	169	31	platform	platform	NOUN
fbem-23496	169	32	for	for	ADP
fbem-23496	169	33	automatic	automatic	ADJ
fbem-23496	169	34	operation	operation	NOUN
fbem-23496	169	35	,	,	PUNCT
fbem-23496	169	36	while	while	SCONJ
fbem-23496	169	37	the	the	DET
fbem-23496	169	38	audit	audit	NOUN
fbem-23496	169	39	material	material	NOUN
fbem-23496	169	40	is	be	AUX
fbem-23496	169	41	uploaded	upload	VERB
fbem-23496	169	42	to	to	ADP
fbem-23496	169	43	the	the	DET
fbem-23496	169	44	cloud	cloud	NOUN
fbem-23496	169	45	computing	compute	VERB
fbem-23496	169	46	platform	platform	NOUN
fbem-23496	169	47	in	in	ADP
fbem-23496	169	48	advance	advance	NOUN
fbem-23496	169	49	,	,	PUNCT
fbem-23496	169	50	so	so	SCONJ
fbem-23496	169	51	as	as	SCONJ
fbem-23496	169	52	to	to	PART
fbem-23496	169	53	achieve	achieve	VERB
fbem-23496	169	54	further	further	ADJ
fbem-23496	169	55	simplification	simplification	NOUN
fbem-23496	169	56	of	of	ADP
fbem-23496	169	57	the	the	DET
fbem-23496	169	58	audit	audit	NOUN
fbem-23496	169	59	link	link	NOUN
fbem-23496	169	60	,	,	PUNCT
fbem-23496	169	61	in	in	SCONJ
fbem-23496	169	62	order	order	NOUN
fbem-23496	169	63	to	to	PART
fbem-23496	169	64	help	help	VERB
fbem-23496	169	65	the	the	DET
fbem-23496	169	66	efficiency	efficiency	NOUN
fbem-23496	169	67	of	of	ADP
fbem-23496	169	68	the	the	DET
fbem-23496	169	69	work	work	NOUN
fbem-23496	169	70	of	of	ADP
fbem-23496	169	71	the	the	DET
fbem-23496	169	72	overall	overall	ADJ
fbem-23496	169	73	budget	budget	NOUN
fbem-23496	169	74	can	can	AUX
fbem-23496	169	75	be	be	AUX
fbem-23496	169	76	further	far	ADV
fbem-23496	169	77	improved	improve	VERB
fbem-23496	169	78	.	.	PUNCT
fbem-23496	170	1	6.5	6.5	NUM
fbem-23496	170	2	.	.	PUNCT
fbem-23496	170	3	optimizing	optimize	VERB
fbem-23496	170	4	budget	budget	NOUN
fbem-23496	170	5	analysis	analysis	NOUN
fbem-23496	170	6	and	and	CCONJ
fbem-23496	170	7	improving	improve	VERB
fbem-23496	170	8	incentive	incentive	NOUN
fbem-23496	170	9	mechanisms	mechanism	NOUN
fbem-23496	170	10	budget	budget	NOUN
fbem-23496	170	11	analysis	analysis	NOUN
fbem-23496	170	12	is	be	AUX
fbem-23496	170	13	one	one	NUM
fbem-23496	170	14	of	of	ADP
fbem-23496	170	15	the	the	DET
fbem-23496	170	16	key	key	ADJ
fbem-23496	170	17	aspects	aspect	NOUN
fbem-23496	170	18	of	of	ADP
fbem-23496	170	19	budget	budget	NOUN
fbem-23496	170	20	management	management	NOUN
fbem-23496	170	21	.	.	PUNCT
fbem-23496	171	1	if	if	SCONJ
fbem-23496	171	2	the	the	DET
fbem-23496	171	3	company	company	NOUN
fbem-23496	171	4	lacks	lack	VERB
fbem-23496	171	5	efficient	efficient	ADJ
fbem-23496	171	6	and	and	CCONJ
fbem-23496	171	7	accurate	accurate	ADJ
fbem-23496	171	8	analysis	analysis	NOUN
fbem-23496	171	9	function	function	NOUN
fbem-23496	171	10	,	,	PUNCT
fbem-23496	171	11	it	it	PRON
fbem-23496	171	12	is	be	AUX
fbem-23496	171	13	very	very	ADV
fbem-23496	171	14	important	important	ADJ
fbem-23496	171	15	for	for	ADP
fbem-23496	171	16	budget	budget	NOUN
fbem-23496	171	17	work	work	NOUN
fbem-23496	171	18	.	.	PUNCT
fbem-23496	172	1	therefore	therefore	ADV
fbem-23496	172	2	,	,	PUNCT
fbem-23496	172	3	it	it	PRON
fbem-23496	172	4	is	be	AUX
fbem-23496	172	5	necessary	necessary	ADJ
fbem-23496	172	6	to	to	PART
fbem-23496	172	7	realize	realize	VERB
fbem-23496	172	8	the	the	DET
fbem-23496	172	9	original	original	ADJ
fbem-23496	172	10	manual	manual	ADJ
fbem-23496	172	11	budget	budget	NOUN
fbem-23496	172	12	assessment	assessment	NOUN
fbem-23496	172	13	and	and	CCONJ
fbem-23496	172	14	analysis	analysis	NOUN
fbem-23496	172	15	with	with	ADP
fbem-23496	172	16	the	the	DET
fbem-23496	172	17	help	help	NOUN
fbem-23496	172	18	of	of	ADP
fbem-23496	172	19	cloud	cloud	NOUN
fbem-23496	172	20	computing	computing	NOUN
fbem-23496	172	21	platform	platform	NOUN
fbem-23496	172	22	,	,	PUNCT
fbem-23496	172	23	and	and	CCONJ
fbem-23496	172	24	even	even	ADV
fbem-23496	172	25	good	good	ADJ
fbem-23496	172	26	templates	template	NOUN
fbem-23496	172	27	and	and	CCONJ
fbem-23496	172	28	parameters	parameter	NOUN
fbem-23496	172	29	in	in	ADP
fbem-23496	172	30	the	the	DET
fbem-23496	172	31	cloud	cloud	NOUN
fbem-23496	172	32	computing	computing	NOUN
fbem-23496	172	33	platform	platform	NOUN
fbem-23496	172	34	,	,	PUNCT
fbem-23496	172	35	so	so	SCONJ
fbem-23496	172	36	that	that	SCONJ
fbem-23496	172	37	it	it	PRON
fbem-23496	172	38	can	can	AUX
fbem-23496	172	39	automatically	automatically	ADV
fbem-23496	172	40	,	,	PUNCT
fbem-23496	172	41	accurately	accurately	ADV
fbem-23496	172	42	and	and	CCONJ
fbem-23496	172	43	efficiently	efficiently	ADV
fbem-23496	172	44	perform	perform	VERB
fbem-23496	172	45	the	the	DET
fbem-23496	172	46	budget	budget	NOUN
fbem-23496	172	47	analysis	analysis	NOUN
fbem-23496	172	48	function	function	NOUN
fbem-23496	172	49	.	.	PUNCT
fbem-23496	173	1	for	for	ADP
fbem-23496	173	2	the	the	DET
fbem-23496	173	3	incentive	incentive	NOUN
fbem-23496	173	4	mechanism	mechanism	NOUN
fbem-23496	173	5	,	,	PUNCT
fbem-23496	173	6	a	a	DET
fbem-23496	173	7	company	company	NOUN
fbem-23496	173	8	only	only	ADV
fbem-23496	173	9	simple	simple	ADJ
fbem-23496	173	10	cash	cash	NOUN
fbem-23496	173	11	incentives	incentive	NOUN
fbem-23496	173	12	is	be	AUX
fbem-23496	173	13	far	far	ADV
fbem-23496	173	14	from	from	ADP
fbem-23496	173	15	enough	enough	ADJ
fbem-23496	173	16	,	,	PUNCT
fbem-23496	173	17	need	need	VERB
fbem-23496	173	18	to	to	PART
fbem-23496	173	19	set	set	VERB
fbem-23496	173	20	up	up	ADP
fbem-23496	173	21	the	the	DET
fbem-23496	173	22	corresponding	corresponding	ADJ
fbem-23496	173	23	penalty	penalty	NOUN
fbem-23496	173	24	mechanism	mechanism	NOUN
fbem-23496	173	25	and	and	CCONJ
fbem-23496	173	26	through	through	ADP
fbem-23496	173	27	the	the	DET
fbem-23496	173	28	completion	completion	NOUN
fbem-23496	173	29	of	of	ADP
fbem-23496	173	30	the	the	DET
fbem-23496	173	31	assessment	assessment	NOUN
fbem-23496	173	32	to	to	PART
fbem-23496	173	33	give	give	VERB
fbem-23496	173	34	employees	employee	NOUN
fbem-23496	173	35	the	the	DET
fbem-23496	173	36	opportunity	opportunity	NOUN
fbem-23496	173	37	to	to	PART
fbem-23496	173	38	participate	participate	VERB
fbem-23496	173	39	in	in	ADP
fbem-23496	173	40	the	the	DET
fbem-23496	173	41	corresponding	corresponding	ADJ
fbem-23496	173	42	training	training	NOUN
fbem-23496	173	43	and	and	CCONJ
fbem-23496	173	44	promotion	promotion	NOUN
fbem-23496	173	45	,	,	PUNCT
fbem-23496	173	46	as	as	ADV
fbem-23496	173	47	well	well	ADV
fbem-23496	173	48	as	as	ADP
fbem-23496	173	49	some	some	PRON
fbem-23496	173	50	of	of	ADP
fbem-23496	173	51	the	the	DET
fbem-23496	173	52	spiritual	spiritual	ADJ
fbem-23496	173	53	dimension	dimension	NOUN
fbem-23496	173	54	of	of	ADP
fbem-23496	173	55	the	the	DET
fbem-23496	173	56	award	award	NOUN
fbem-23496	173	57	,	,	PUNCT
fbem-23496	173	58	the	the	DET
fbem-23496	173	59	incentive	incentive	NOUN
fbem-23496	173	60	mechanism	mechanism	NOUN
fbem-23496	173	61	to	to	PART
fbem-23496	173	62	improve	improve	VERB
fbem-23496	173	63	,	,	PUNCT
fbem-23496	173	64	in	in	ADP
fbem-23496	173	65	order	order	NOUN
fbem-23496	173	66	to	to	PART
fbem-23496	173	67	further	far	ADV
fbem-23496	173	68	help	help	VERB
fbem-23496	173	69	the	the	DET
fbem-23496	173	70	enterprise	enterprise	NOUN
fbem-23496	173	71	and	and	CCONJ
fbem-23496	173	72	the	the	DET
fbem-23496	173	73	staff	staff	NOUN
fbem-23496	173	74	can	can	AUX
fbem-23496	173	75	be	be	AUX
fbem-23496	173	76	better	well	ADJ
fbem-23496	173	77	development	development	NOUN
fbem-23496	173	78	.	.	PUNCT
fbem-23496	174	1	references	reference	NOUN
fbem-23496	174	2	[	[	X
fbem-23496	174	3	1	1	X
fbem-23496	174	4	]	]	PUNCT
fbem-23496	174	5	taylor	taylor	PROPN
fbem-23496	174	6	f.	f.	PROPN
fbem-23496	174	7	w.	w.	PROPN
fbem-23496	175	1	the	the	DET
fbem-23496	175	2	principles	principle	NOUN
fbem-23496	175	3	of	of	ADP
fbem-23496	175	4	scientific	scientific	ADJ
fbem-23496	175	5	management	management	NOUN
fbem-23496	175	6	[	[	X
fbem-23496	175	7	m	m	X
fbem-23496	175	8	]	]	X
fbem-23496	175	9	.	.	PUNCT
fbem-23496	176	1	1911:33	1911:33	NUM
fbem-23496	176	2	-	-	SYM
fbem-23496	176	3	34	34	NUM
fbem-23496	176	4	.	.	PUNCT
fbem-23496	177	1	[	[	X
fbem-23496	177	2	2	2	X
fbem-23496	177	3	]	]	X
fbem-23496	177	4	james	james	PROPN
fbem-23496	177	5	o	o	PROPN
fbem-23496	177	6	mckinsey	mckinsey	NOUN
fbem-23496	177	7	.	.	PUNCT
fbem-23496	178	1	[	[	X
fbem-23496	178	2	m	m	X
fbem-23496	178	3	]	]	X
fbem-23496	178	4	.	.	PUNCT
fbem-23496	179	1	new	new	PROPN
fbem-23496	179	2	york	york	PROPN
fbem-23496	179	3	:	:	PUNCT
fbem-23496	179	4	ronald	ronald	PROPN
fbem-23496	179	5	press	press	PROPN
fbem-23496	179	6	,	,	PUNCT
fbem-23496	179	7	1922:51	1922:51	NUM
fbem-23496	179	8	-	-	SYM
fbem-23496	179	9	52	52	NUM
fbem-23496	179	10	.	.	PUNCT
fbem-23496	180	1	[	[	X
fbem-23496	180	2	3	3	X
fbem-23496	180	3	]	]	PUNCT
fbem-23496	180	4	r.	r.	PROPN
fbem-23496	180	5	s.	s.	PROPN
fbem-23496	180	6	kaplan	kaplan	PROPN
fbem-23496	180	7	.	.	PUNCT
fbem-23496	181	1	d.	d.	PROPN
fbem-23496	181	2	p.	p.	PROPN
fbem-23496	181	3	norton	norton	PROPN
fbem-23496	181	4	.	.	PUNCT
fbem-23496	182	1	"	"	PUNCT
fbem-23496	182	2	transforming	transform	VERB
fbem-23496	182	3	the	the	DET
fbem-23496	182	4	balanced	balanced	ADJ
fbem-23496	182	5	scorecard	scorecard	NOUN
fbem-23496	182	6	from	from	ADP
fbem-23496	182	7	perform	perform	NOUN
fbem-23496	182	8	-	-	PUNCT
fbem-23496	182	9	ance	ance	NOUN
fbem-23496	182	10	measurement	measurement	NOUN
fbem-23496	182	11	tostrategic	tostrategic	PROPN
fbem-23496	182	12	management	management	NOUN
fbem-23496	182	13	"	"	PUNCT
fbem-23496	183	1	[	[	X
fbem-23496	183	2	j	j	X
fbem-23496	183	3	]	]	X
fbem-23496	183	4	.	.	PUNCT
fbem-23496	184	1	accounting	accounting	NOUN
fbem-23496	184	2	horizons	horizon	NOUN
fbem-23496	184	3	,	,	PUNCT
fbem-23496	184	4	1992(6):78	1992(6):78	NUM
fbem-23496	184	5	-	-	SYM
fbem-23496	184	6	96	96	NUM
fbem-23496	184	7	.	.	PUNCT
fbem-23496	185	1	[	[	X
fbem-23496	185	2	4	4	X
fbem-23496	185	3	]	]	X
fbem-23496	185	4	jeremy	jeremy	PROPN
fbem-23496	185	5	hope	hope	PROPN
fbem-23496	185	6	,	,	PUNCT
fbem-23496	185	7	robin	robin	PROPN
fbem-23496	185	8	fraser	fraser	PROPN
fbem-23496	185	9	.	.	PUNCT
fbem-23496	186	1	new	new	ADJ
fbem-23496	186	2	ways	way	NOUN
fbem-23496	186	3	of	of	ADP
fbem-23496	186	4	setting	set	VERB
fbem-23496	186	5	rewards	reward	NOUN
fbem-23496	186	6	:	:	PUNCT
fbem-23496	186	7	the	the	DET
fbem-23496	186	8	beyond	beyond	ADP
fbem-23496	186	9	budgeting	budgeting	NOUN
fbem-23496	186	10	model	model	NOUN
fbem-23496	187	1	[	[	X
fbem-23496	187	2	j	j	X
fbem-23496	187	3	]	]	X
fbem-23496	187	4	.	.	PUNCT
fbem-23496	188	1	california	california	PROPN
fbem-23496	188	2	management	management	PROPN
fbem-23496	188	3	review	review	NOUN
fbem-23496	188	4	winter	winter	NOUN
fbem-23496	188	5	.	.	PUNCT
fbem-23496	189	1	2003(4):45	2003(4):45	X
fbem-23496	189	2	.	.	PUNCT
fbem-23496	190	1	[	[	X
fbem-23496	190	2	5	5	NUM
fbem-23496	190	3	]	]	X
fbem-23496	190	4	davenport	davenport	PROPN
fbem-23496	190	5	.	.	PUNCT
fbem-23496	191	1	put	put	VERB
fbem-23496	191	2	the	the	DET
fbem-23496	191	3	enterprise	enterprise	NOUN
fbem-23496	191	4	into	into	ADP
fbem-23496	191	5	the	the	DET
fbem-23496	191	6	enterprise	enterprise	NOUN
fbem-23496	191	7	system	system	NOUN
fbem-23496	191	8	[	[	X
fbem-23496	191	9	j	j	X
fbem-23496	191	10	]	]	X
fbem-23496	191	11	,	,	PUNCT
fbem-23496	191	12	harvard	harvard	PROPN
fbem-23496	191	13	business	business	PROPN
fbem-23496	191	14	review	review	PROPN
fbem-23496	191	15	,	,	PUNCT
fbem-23496	191	16	1998	1998	NUM
fbem-23496	191	17	,	,	PUNCT
fbem-23496	191	18	76(4):121	76(4):121	PROPN
fbem-23496	191	19	-	-	SYM
fbem-23496	191	20	131	131	NUM
fbem-23496	191	21	.	.	PUNCT
fbem-23496	192	1	[	[	X
fbem-23496	192	2	6	6	NUM
fbem-23496	192	3	]	]	X
fbem-23496	192	4	robin	robin	PROPN
fbem-23496	192	5	poston	poston	PROPN
fbem-23496	192	6	,	,	PUNCT
fbem-23496	192	7	severin	severin	PROPN
fbem-23496	192	8	grabski	grabski	PROPN
fbem-23496	192	9	.	.	PUNCT
fbem-23496	193	1	financial	financial	ADJ
fbem-23496	193	2	impacts	impact	NOUN
fbem-23496	193	3	of	of	ADP
fbem-23496	193	4	enterprise	enterprise	NOUN
fbem-23496	193	5	resource	resource	NOUN
fbem-23496	193	6	plan	plan	NOUN
fbem-23496	193	7	-	-	PUNCT
fbem-23496	193	8	ning	ning	NOUN
fbem-23496	193	9	implementations	implementation	NOUN
fbem-23496	194	1	[	[	X
fbem-23496	194	2	j	j	X
fbem-23496	194	3	]	]	X
fbem-23496	194	4	.	.	PUNCT
fbem-23496	195	1	international	international	ADJ
fbem-23496	195	2	journal	journal	PROPN
fbem-23496	195	3	of	of	ADP
fbem-23496	195	4	accounting	accounting	NOUN
fbem-23496	195	5	information	information	NOUN
fbem-23496	195	6	systems	system	NOUN
fbem-23496	195	7	,	,	PUNCT
fbem-23496	195	8	2001	2001	NUM
fbem-23496	195	9	,	,	PUNCT
fbem-23496	195	10	(	(	PUNCT
fbem-23496	195	11	04):271	04):271	NOUN
fbem-23496	195	12	-	-	PUNCT
fbem-23496	195	13	294	294	NUM
fbem-23496	195	14	.	.	PUNCT
fbem-23496	196	1	[	[	X
fbem-23496	196	2	7	7	X
fbem-23496	196	3	]	]	X
fbem-23496	196	4	wang	wang	PROPN
fbem-23496	196	5	bin	bin	PROPN
fbem-23496	196	6	.	.	PUNCT
fbem-23496	197	1	enterprise	enterprise	NOUN
fbem-23496	197	2	budget	budget	NOUN
fbem-23496	197	3	management	management	NOUN
fbem-23496	197	4	and	and	CCONJ
fbem-23496	197	5	its	its	PRON
fbem-23496	197	6	model	model	NOUN
fbem-23496	197	7	.	.	PUNCT
fbem-23496	198	1	[	[	X
fbem-23496	198	2	j	j	X
fbem-23496	198	3	]	]	X
fbem-23496	198	4	accounting	accounting	NOUN
fbem-23496	198	5	research	research	NOUN
fbem-23496	198	6	,	,	PUNCT
fbem-23496	198	7	1999	1999	NUM
fbem-23496	198	8	,	,	PUNCT
fbem-23496	198	9	(	(	PUNCT
fbem-23496	198	10	11):20	11):20	NUM
fbem-23496	198	11	-	-	SYM
fbem-23496	198	12	24	24	NUM
fbem-23496	198	13	.	.	PUNCT
fbem-23496	199	1	[	[	X
fbem-23496	199	2	8	8	NUM
fbem-23496	199	3	]	]	X
fbem-23496	199	4	tang	tang	PROPN
fbem-23496	199	5	guliang	guliang	PROPN
fbem-23496	199	6	,	,	PUNCT
fbem-23496	199	7	du	du	PROPN
fbem-23496	199	8	fei	fei	PROPN
fbem-23496	199	9	.	.	PUNCT
fbem-23496	200	1	the	the	DET
fbem-23496	200	2	construction	construction	NOUN
fbem-23496	200	3	of	of	ADP
fbem-23496	200	4	target	target	NOUN
fbem-23496	200	5	system	system	NOUN
fbem-23496	200	6	model	model	NOUN
fbem-23496	200	7	based	base	VERB
fbem-23496	200	8	on	on	ADP
fbem-23496	200	9	company	company	NOUN
fbem-23496	200	10	's	's	PART
fbem-23496	200	11	strategic	strategic	ADJ
fbem-23496	200	12	budget	budget	NOUN
fbem-23496	201	1	[	[	X
fbem-23496	201	2	j	j	X
fbem-23496	201	3	]	]	X
fbem-23496	201	4	.	.	PUNCT
fbem-23496	202	1	accounting	accounting	NOUN
fbem-23496	202	2	newsletter	newsletter	NOUN
fbem-23496	202	3	,	,	PUNCT
fbem-23496	202	4	2004(3):96	2004(3):96	NUM
fbem-23496	202	5	-	-	SYM
fbem-23496	202	6	100	100	NUM
fbem-23496	202	7	.	.	PUNCT
fbem-23496	203	1	[	[	X
fbem-23496	203	2	9	9	NUM
fbem-23496	203	3	]	]	PUNCT
fbem-23496	203	4	yu	yu	PROPN
fbem-23496	203	5	zengbiao	zengbiao	PROPN
fbem-23496	203	6	,	,	PUNCT
fbem-23496	203	7	yuan	yuan	PROPN
fbem-23496	203	8	guanghua	guanghua	PROPN
fbem-23496	203	9	,	,	PUNCT
fbem-23496	203	10	liu	liu	PROPN
fbem-23496	203	11	guiying	guiying	PROPN
fbem-23496	203	12	.	.	PUNCT
fbem-23496	204	1	a	a	DET
fbem-23496	204	2	framework	framework	NOUN
fbem-23496	204	3	study	study	NOUN
fbem-23496	204	4	on	on	ADP
fbem-23496	204	5	the	the	DET
fbem-23496	204	6	budget	budget	NOUN
fbem-23496	204	7	management	management	NOUN
fbem-23496	204	8	system	system	NOUN
fbem-23496	204	9	of	of	ADP
fbem-23496	204	10	group	group	NOUN
fbem-23496	204	11	companies	company	NOUN
fbem-23496	204	12	.	.	PUNCT
fbem-23496	205	1	accounting	accounting	NOUN
fbem-23496	205	2	research	research	NOUN
fbem-23496	205	3	,	,	PUNCT
fbem-23496	205	4	2004(08):22	2004(08):22	NUM
fbem-23496	205	5	-	-	SYM
fbem-23496	205	6	29	29	NUM
fbem-23496	205	7	.	.	PUNCT
fbem-23496	206	1	[	[	X
fbem-23496	206	2	10	10	NUM
fbem-23496	206	3	]	]	X
fbem-23496	206	4	he	he	PRON
fbem-23496	206	5	ying	ying	PROPN
fbem-23496	206	6	.	.	PUNCT
fbem-23496	207	1	system	system	NOUN
fbem-23496	207	2	framework	framework	NOUN
fbem-23496	207	3	and	and	CCONJ
fbem-23496	207	4	main	main	ADJ
fbem-23496	207	5	functions	function	NOUN
fbem-23496	207	6	of	of	ADP
fbem-23496	207	7	comprehensive	comprehensive	ADJ
fbem-23496	207	8	budget	budget	NOUN
fbem-23496	207	9	management	management	NOUN
fbem-23496	208	1	[	[	X
fbem-23496	208	2	j	j	X
fbem-23496	208	3	]	]	X
fbem-23496	208	4	.	.	PUNCT
fbem-23496	209	1	economic	economic	ADJ
fbem-23496	209	2	and	and	CCONJ
fbem-23496	209	3	management	management	NOUN
fbem-23496	209	4	research	research	NOUN
fbem-23496	209	5	,	,	PUNCT
fbem-23496	209	6	2005(02):55	2005(02):55	NUM
fbem-23496	209	7	-	-	SYM
fbem-23496	209	8	58	58	NUM
fbem-23496	209	9	.	.	PUNCT
fbem-23496	210	1	[	[	X
fbem-23496	210	2	11	11	NUM
fbem-23496	210	3	]	]	X
fbem-23496	210	4	deng	deng	PROPN
fbem-23496	210	5	chuanzhou	chuanzhou	PROPN
fbem-23496	210	6	,	,	PUNCT
fbem-23496	210	7	liu	liu	PROPN
fbem-23496	210	8	junyong	junyong	PROPN
fbem-23496	210	9	,	,	PUNCT
fbem-23496	210	10	zhao	zhao	PROPN
fbem-23496	210	11	chunguang	chunguang	PROPN
fbem-23496	210	12	.	.	PUNCT
fbem-23496	210	13	budgetbased	budgetbased	ADJ
fbem-23496	210	14	appraisal	appraisal	NOUN
fbem-23496	210	15	of	of	ADP
fbem-23496	210	16	budget	budget	NOUN
fbem-23496	210	17	atmosphere	atmosphere	NOUN
fbem-23496	210	18	and	and	CCONJ
fbem-23496	210	19	budget	budget	NOUN
fbem-23496	210	20	side	side	NOUN
fbem-23496	210	21	effects	effect	NOUN
fbem-23496	210	22	.	.	PUNCT
fbem-23496	211	1	accounting	accounting	NOUN
fbem-23496	211	2	research	research	NOUN
fbem-23496	211	3	,	,	PUNCT
fbem-23496	211	4	2008(04):70	2008(04):70	NUM
fbem-23496	211	5	-	-	SYM
fbem-23496	211	6	77	77	NUM
fbem-23496	211	7	.	.	PUNCT
fbem-23496	212	1	[	[	X
fbem-23496	212	2	12	12	NUM
fbem-23496	212	3	]	]	PUNCT
fbem-23496	212	4	cui	cui	NOUN
fbem-23496	212	5	jianming	jianming	NOUN
fbem-23496	212	6	.	.	PUNCT
fbem-23496	213	1	optimization	optimization	NOUN
fbem-23496	213	2	of	of	ADP
fbem-23496	213	3	enterprise	enterprise	NOUN
fbem-23496	213	4	budget	budget	NOUN
fbem-23496	213	5	management	management	NOUN
fbem-23496	213	6	system	system	NOUN
fbem-23496	213	7	based	base	VERB
fbem-23496	213	8	on	on	ADP
fbem-23496	213	9	the	the	DET
fbem-23496	213	10	integration	integration	NOUN
fbem-23496	213	11	of	of	ADP
fbem-23496	213	12	industry	industry	NOUN
fbem-23496	213	13	and	and	CCONJ
fbem-23496	213	14	finance	finance	NOUN
fbem-23496	214	1	[	[	X
fbem-23496	214	2	j	j	X
fbem-23496	214	3	]	]	X
fbem-23496	214	4	.	.	PUNCT
fbem-23496	215	1	finance	finance	NOUN
fbem-23496	215	2	and	and	CCONJ
fbem-23496	215	3	accounting	account	VERB
fbem-23496	215	4	monthly	monthly	ADV
fbem-23496	215	5	,	,	PUNCT
fbem-23496	215	6	2018(23):74	2018(23):74	NUM
fbem-23496	215	7	-	-	SYM
fbem-23496	215	8	80	80	NUM
fbem-23496	215	9	.	.	PUNCT
fbem-23496	216	1	[	[	X
fbem-23496	216	2	13	13	NUM
fbem-23496	216	3	]	]	PUNCT
fbem-23496	216	4	zhu	zhu	PROPN
fbem-23496	216	5	xiumei	xiumei	PROPN
fbem-23496	216	6	.	.	PUNCT
fbem-23496	217	1	research	research	NOUN
fbem-23496	217	2	on	on	ADP
fbem-23496	217	3	enterprise	enterprise	NOUN
fbem-23496	217	4	comprehensive	comprehensive	ADJ
fbem-23496	217	5	budget	budget	NOUN
fbem-23496	217	6	management	management	NOUN
fbem-23496	217	7	under	under	ADP
fbem-23496	217	8	big	big	ADJ
fbem-23496	217	9	data	datum	NOUN
fbem-23496	217	10	and	and	CCONJ
fbem-23496	217	11	cloud	cloud	NOUN
fbem-23496	217	12	accounting	accounting	NOUN
fbem-23496	218	1	[	[	X
fbem-23496	218	2	j	j	X
fbem-23496	218	3	]	]	X
fbem-23496	218	4	.	.	PUNCT
fbem-23496	219	1	friends	friend	NOUN
fbem-23496	219	2	of	of	ADP
fbem-23496	219	3	accounting	accounting	NOUN
fbem-23496	219	4	,	,	PUNCT
fbem-23496	219	5	2018(08):96	2018(08):96	NUM
fbem-23496	219	6	-	-	SYM
fbem-23496	219	7	99	99	NUM
fbem-23496	219	8	.	.	PUNCT
fbem-23496	220	1	[	[	X
fbem-23496	220	2	14	14	NUM
fbem-23496	220	3	]	]	X
fbem-23496	220	4	wang	wang	PROPN
fbem-23496	220	5	huacheng	huacheng	PROPN
fbem-23496	220	6	,	,	PUNCT
fbem-23496	220	7	chen	chen	PROPN
fbem-23496	220	8	yukun	yukun	PROPN
fbem-23496	220	9	,	,	PUNCT
fbem-23496	220	10	chen	chen	PROPN
fbem-23496	220	11	zhanliao	zhanliao	PROPN
fbem-23496	220	12	.	.	PUNCT
fbem-23496	221	1	research	research	NOUN
fbem-23496	221	2	on	on	ADP
fbem-23496	221	3	comprehensive	comprehensive	ADJ
fbem-23496	221	4	budget	budget	NOUN
fbem-23496	221	5	management	management	NOUN
fbem-23496	221	6	based	base	VERB
fbem-23496	221	7	on	on	ADP
fbem-23496	221	8	strategic	strategic	ADJ
fbem-23496	221	9	orientation	orientation	NOUN
fbem-23496	221	10	--	--	PUNCT
fbem-23496	221	11	taking	take	VERB
fbem-23496	221	12	railroad	railroad	NOUN
fbem-23496	221	13	transportation	transportation	NOUN
fbem-23496	221	14	enterprise	enterprise	NOUN
fbem-23496	221	15	g	g	PROPN
fbem-23496	221	16	group	group	NOUN
fbem-23496	221	17	as	as	ADP
fbem-23496	221	18	an	an	DET
fbem-23496	221	19	example	example	NOUN
fbem-23496	222	1	[	[	X
fbem-23496	222	2	j	j	X
fbem-23496	222	3	]	]	X
fbem-23496	222	4	.	.	PUNCT
fbem-23496	223	1	friends	friend	NOUN
fbem-23496	223	2	of	of	ADP
fbem-23496	223	3	accounting	accounting	NOUN
fbem-23496	223	4	,	,	PUNCT
fbem-23496	223	5	2020(11):10	2020(11):10	NUM
fbem-23496	223	6	-	-	SYM
fbem-23496	223	7	18	18	NUM
fbem-23496	223	8	.	.	PUNCT
fbem-23496	224	1	[	[	X
fbem-23496	224	2	15	15	NUM
fbem-23496	224	3	]	]	X
fbem-23496	224	4	li	li	PROPN
fbem-23496	224	5	zhixue	zhixue	PROPN
fbem-23496	224	6	,	,	PUNCT
fbem-23496	224	7	du	du	PROPN
fbem-23496	224	8	lili	lili	NOUN
fbem-23496	224	9	.	.	PUNCT
fbem-23496	225	1	the	the	DET
fbem-23496	225	2	integration	integration	NOUN
fbem-23496	225	3	design	design	NOUN
fbem-23496	225	4	of	of	ADP
fbem-23496	225	5	balanced	balanced	ADJ
fbem-23496	225	6	scorecard	scorecard	NOUN
fbem-23496	225	7	and	and	CCONJ
fbem-23496	225	8	comprehensive	comprehensive	ADJ
fbem-23496	225	9	budget	budget	NOUN
fbem-23496	226	1	[	[	X
fbem-23496	226	2	j	j	X
fbem-23496	226	3	]	]	X
fbem-23496	226	4	.	.	PUNCT
fbem-23496	227	1	accounting	account	VERB
fbem-23496	227	2	monthly	monthly	ADV
fbem-23496	227	3	,	,	PUNCT
fbem-23496	227	4	2021(21):28	2021(21):28	NUM
fbem-23496	227	5	-	-	SYM
fbem-23496	227	6	35	35	NUM
fbem-23496	227	7	.	.	PUNCT