id	sid	tid	token	lemma	pos
fbem-25536	1	1	frontiers	frontier	NOUN
fbem-25536	1	2	in	in	ADP
fbem-25536	1	3	business	business	NOUN
fbem-25536	1	4	,	,	PUNCT
fbem-25536	1	5	economics	economic	NOUN
fbem-25536	1	6	and	and	CCONJ
fbem-25536	1	7	management	management	NOUN
fbem-25536	1	8	issn	issn	PROPN
fbem-25536	1	9	:	:	PUNCT
fbem-25536	1	10	2766	2766	NUM
fbem-25536	1	11	-	-	PUNCT
fbem-25536	1	12	824x	824x	NUM
fbem-25536	1	13	|	|	ADJ
fbem-25536	1	14	vol	vol	NOUN
fbem-25536	1	15	.	.	PUNCT
fbem-25536	2	1	16	16	NUM
fbem-25536	2	2	,	,	PUNCT
fbem-25536	2	3	no	no	INTJ
fbem-25536	2	4	.	.	NOUN
fbem-25536	2	5	2	2	NUM
fbem-25536	2	6	,	,	PUNCT
fbem-25536	2	7	2024	2024	NUM
fbem-25536	2	8	152	152	NUM
fbem-25536	2	9	research	research	NOUN
fbem-25536	2	10	on	on	ADP
fbem-25536	2	11	digital	digital	ADJ
fbem-25536	2	12	transformation	transformation	NOUN
fbem-25536	2	13	path	path	NOUN
fbem-25536	2	14	of	of	ADP
fbem-25536	2	15	enterprise	enterprise	NOUN
fbem-25536	2	16	accounting	account	VERB
fbem-25536	2	17	under	under	ADP
fbem-25536	2	18	the	the	DET
fbem-25536	2	19	background	background	NOUN
fbem-25536	2	20	of	of	ADP
fbem-25536	2	21	big	big	ADJ
fbem-25536	2	22	data	datum	NOUN
fbem-25536	2	23	yicun	yicun	NOUN
fbem-25536	2	24	you	you	PRON
fbem-25536	2	25	*	*	PUNCT
fbem-25536	2	26	,	,	PUNCT
fbem-25536	2	27	shan	shan	PROPN
fbem-25536	2	28	xiong	xiong	PROPN
fbem-25536	2	29	school	school	PROPN
fbem-25536	2	30	of	of	ADP
fbem-25536	2	31	management	management	NOUN
fbem-25536	2	32	,	,	PUNCT
fbem-25536	2	33	sichuan	sichuan	PROPN
fbem-25536	2	34	light	light	PROPN
fbem-25536	2	35	chemical	chemical	PROPN
fbem-25536	2	36	engineering	engineering	PROPN
fbem-25536	2	37	university	university	PROPN
fbem-25536	2	38	,	,	PUNCT
fbem-25536	2	39	yibin	yibin	PROPN
fbem-25536	2	40	,	,	PUNCT
fbem-25536	2	41	china	china	PROPN
fbem-25536	2	42	*	*	PUNCT
fbem-25536	2	43	corresponding	correspond	VERB
fbem-25536	2	44	author	author	NOUN
fbem-25536	2	45	:	:	PUNCT
fbem-25536	2	46	yicun	yicun	NOUN
fbem-25536	2	47	you	you	PRON
fbem-25536	2	48	(	(	PUNCT
fbem-25536	2	49	email	email	NOUN
fbem-25536	2	50	:	:	PUNCT
fbem-25536	2	51	2583038937@qq.com	2583038937@qq.com	NUM
fbem-25536	2	52	)	)	PUNCT
fbem-25536	2	53	abstract	abstract	NOUN
fbem-25536	2	54	:	:	PUNCT
fbem-25536	2	55	in	in	ADP
fbem-25536	2	56	the	the	DET
fbem-25536	2	57	21st	21st	ADJ
fbem-25536	2	58	century	century	NOUN
fbem-25536	2	59	,	,	PUNCT
fbem-25536	2	60	the	the	DET
fbem-25536	2	61	digital	digital	ADJ
fbem-25536	2	62	economy	economy	NOUN
fbem-25536	2	63	has	have	AUX
fbem-25536	2	64	become	become	VERB
fbem-25536	2	65	a	a	DET
fbem-25536	2	66	new	new	ADJ
fbem-25536	2	67	engine	engine	NOUN
fbem-25536	2	68	driving	drive	VERB
fbem-25536	2	69	global	global	ADJ
fbem-25536	2	70	economic	economic	ADJ
fbem-25536	2	71	growth	growth	NOUN
fbem-25536	2	72	.	.	PUNCT
fbem-25536	3	1	accelerating	accelerate	VERB
fbem-25536	3	2	digital	digital	ADJ
fbem-25536	3	3	transformation	transformation	NOUN
fbem-25536	3	4	across	across	ADP
fbem-25536	3	5	all	all	DET
fbem-25536	3	6	industries	industry	NOUN
fbem-25536	3	7	is	be	AUX
fbem-25536	3	8	essential	essential	ADJ
fbem-25536	3	9	for	for	ADP
fbem-25536	3	10	driving	drive	VERB
fbem-25536	3	11	the	the	DET
fbem-25536	3	12	transformation	transformation	NOUN
fbem-25536	3	13	of	of	ADP
fbem-25536	3	14	china	china	PROPN
fbem-25536	3	15	's	's	PART
fbem-25536	3	16	economic	economic	ADJ
fbem-25536	3	17	quality	quality	NOUN
fbem-25536	3	18	,	,	PUNCT
fbem-25536	3	19	efficiency	efficiency	NOUN
fbem-25536	3	20	,	,	PUNCT
fbem-25536	3	21	and	and	CCONJ
fbem-25536	3	22	dynamism	dynamism	NOUN
fbem-25536	3	23	.	.	PUNCT
fbem-25536	4	1	therefore	therefore	ADV
fbem-25536	4	2	,	,	PUNCT
fbem-25536	4	3	in	in	ADP
fbem-25536	4	4	the	the	DET
fbem-25536	4	5	context	context	NOUN
fbem-25536	4	6	of	of	ADP
fbem-25536	4	7	the	the	DET
fbem-25536	4	8	big	big	ADJ
fbem-25536	4	9	data	data	PROPN
fbem-25536	4	10	era	era	NOUN
fbem-25536	4	11	,	,	PUNCT
fbem-25536	4	12	the	the	DET
fbem-25536	4	13	digital	digital	ADJ
fbem-25536	4	14	transformation	transformation	NOUN
fbem-25536	4	15	of	of	ADP
fbem-25536	4	16	enterprise	enterprise	NOUN
fbem-25536	4	17	accounting	accounting	NOUN
fbem-25536	4	18	has	have	AUX
fbem-25536	4	19	become	become	VERB
fbem-25536	4	20	an	an	DET
fbem-25536	4	21	inevitable	inevitable	ADJ
fbem-25536	4	22	trend	trend	NOUN
fbem-25536	4	23	.	.	PUNCT
fbem-25536	5	1	this	this	DET
fbem-25536	5	2	paper	paper	NOUN
fbem-25536	5	3	conducts	conduct	VERB
fbem-25536	5	4	an	an	DET
fbem-25536	5	5	in	in	ADP
fbem-25536	5	6	-	-	PUNCT
fbem-25536	5	7	depth	depth	NOUN
fbem-25536	5	8	study	study	NOUN
fbem-25536	5	9	on	on	ADP
fbem-25536	5	10	the	the	DET
fbem-25536	5	11	necessity	necessity	NOUN
fbem-25536	5	12	of	of	ADP
fbem-25536	5	13	digital	digital	ADJ
fbem-25536	5	14	transformation	transformation	NOUN
fbem-25536	5	15	of	of	ADP
fbem-25536	5	16	enterprise	enterprise	NOUN
fbem-25536	5	17	accounting	account	VERB
fbem-25536	5	18	in	in	ADP
fbem-25536	5	19	the	the	DET
fbem-25536	5	20	context	context	NOUN
fbem-25536	5	21	of	of	ADP
fbem-25536	5	22	big	big	ADJ
fbem-25536	5	23	data	datum	NOUN
fbem-25536	5	24	,	,	PUNCT
fbem-25536	5	25	analyzes	analyze	VERB
fbem-25536	5	26	the	the	DET
fbem-25536	5	27	impact	impact	NOUN
fbem-25536	5	28	of	of	ADP
fbem-25536	5	29	big	big	ADJ
fbem-25536	5	30	data	datum	NOUN
fbem-25536	5	31	on	on	ADP
fbem-25536	5	32	accounting	accounting	NOUN
fbem-25536	5	33	work	work	NOUN
fbem-25536	5	34	,	,	PUNCT
fbem-25536	5	35	and	and	CCONJ
fbem-25536	5	36	explores	explore	VERB
fbem-25536	5	37	strategies	strategy	NOUN
fbem-25536	5	38	and	and	CCONJ
fbem-25536	5	39	pathways	pathway	NOUN
fbem-25536	5	40	for	for	ADP
fbem-25536	5	41	digital	digital	ADJ
fbem-25536	5	42	transformation	transformation	NOUN
fbem-25536	5	43	of	of	ADP
fbem-25536	5	44	enterprise	enterprise	NOUN
fbem-25536	5	45	accounting	accounting	NOUN
fbem-25536	5	46	,	,	PUNCT
fbem-25536	5	47	in	in	ADP
fbem-25536	5	48	order	order	NOUN
fbem-25536	5	49	to	to	PART
fbem-25536	5	50	provide	provide	VERB
fbem-25536	5	51	reference	reference	NOUN
fbem-25536	5	52	for	for	ADP
fbem-25536	5	53	the	the	DET
fbem-25536	5	54	sustainable	sustainable	ADJ
fbem-25536	5	55	development	development	NOUN
fbem-25536	5	56	of	of	ADP
fbem-25536	5	57	chinese	chinese	ADJ
fbem-25536	5	58	enterprises	enterprise	NOUN
fbem-25536	5	59	in	in	ADP
fbem-25536	5	60	the	the	DET
fbem-25536	5	61	big	big	ADJ
fbem-25536	5	62	data	data	PROPN
fbem-25536	5	63	era	era	NOUN
fbem-25536	5	64	.	.	PUNCT
fbem-25536	6	1	keywords	keyword	NOUN
fbem-25536	6	2	:	:	PUNCT
fbem-25536	6	3	big	big	ADJ
fbem-25536	6	4	data	datum	NOUN
fbem-25536	6	5	,	,	PUNCT
fbem-25536	6	6	enterprise	enterprise	NOUN
fbem-25536	6	7	accounting	accounting	NOUN
fbem-25536	6	8	,	,	PUNCT
fbem-25536	6	9	digital	digital	ADJ
fbem-25536	6	10	transformation	transformation	NOUN
fbem-25536	6	11	.	.	PUNCT
fbem-25536	7	1	1	1	X
fbem-25536	7	2	.	.	X
fbem-25536	7	3	introduction	introduction	NOUN
fbem-25536	7	4	1.1	1.1	NUM
fbem-25536	7	5	.	.	PUNCT
fbem-25536	8	1	research	research	NOUN
fbem-25536	8	2	background	background	NOUN
fbem-25536	8	3	with	with	ADP
fbem-25536	8	4	the	the	DET
fbem-25536	8	5	rapid	rapid	ADJ
fbem-25536	8	6	development	development	NOUN
fbem-25536	8	7	of	of	ADP
fbem-25536	8	8	science	science	NOUN
fbem-25536	8	9	and	and	CCONJ
fbem-25536	8	10	technology	technology	NOUN
fbem-25536	8	11	,	,	PUNCT
fbem-25536	8	12	the	the	DET
fbem-25536	8	13	era	era	NOUN
fbem-25536	8	14	of	of	ADP
fbem-25536	8	15	big	big	ADJ
fbem-25536	8	16	data	datum	NOUN
fbem-25536	8	17	has	have	AUX
fbem-25536	8	18	arrived	arrive	VERB
fbem-25536	8	19	.	.	PUNCT
fbem-25536	9	1	in	in	ADP
fbem-25536	9	2	response	response	NOUN
fbem-25536	9	3	to	to	ADP
fbem-25536	9	4	the	the	DET
fbem-25536	9	5	requirements	requirement	NOUN
fbem-25536	9	6	of	of	ADP
fbem-25536	9	7	the	the	DET
fbem-25536	9	8	"	"	PUNCT
fbem-25536	9	9	14th	14th	ADJ
fbem-25536	9	10	five	five	NUM
fbem-25536	9	11	-	-	PUNCT
fbem-25536	9	12	year	year	NOUN
fbem-25536	9	13	plan	plan	NOUN
fbem-25536	9	14	"	"	PUNCT
fbem-25536	9	15	for	for	ADP
fbem-25536	9	16	digital	digital	ADJ
fbem-25536	9	17	economic	economic	ADJ
fbem-25536	9	18	development	development	NOUN
fbem-25536	9	19	,	,	PUNCT
fbem-25536	9	20	the	the	DET
fbem-25536	9	21	digital	digital	ADJ
fbem-25536	9	22	transformation	transformation	NOUN
fbem-25536	9	23	of	of	ADP
fbem-25536	9	24	enterprise	enterprise	NOUN
fbem-25536	9	25	financial	financial	ADJ
fbem-25536	9	26	accounting	accounting	NOUN
fbem-25536	9	27	has	have	AUX
fbem-25536	9	28	become	become	VERB
fbem-25536	9	29	particularly	particularly	ADV
fbem-25536	9	30	important	important	ADJ
fbem-25536	9	31	.	.	PUNCT
fbem-25536	10	1	in	in	ADP
fbem-25536	10	2	the	the	DET
fbem-25536	10	3	era	era	NOUN
fbem-25536	10	4	of	of	ADP
fbem-25536	10	5	big	big	ADJ
fbem-25536	10	6	data	datum	NOUN
fbem-25536	10	7	,	,	PUNCT
fbem-25536	10	8	enterprises	enterprise	NOUN
fbem-25536	10	9	are	be	AUX
fbem-25536	10	10	facing	face	VERB
fbem-25536	10	11	massive	massive	ADJ
fbem-25536	10	12	data	datum	NOUN
fbem-25536	10	13	resources	resource	NOUN
fbem-25536	10	14	.	.	PUNCT
fbem-25536	11	1	how	how	SCONJ
fbem-25536	11	2	to	to	PART
fbem-25536	11	3	effectively	effectively	ADV
fbem-25536	11	4	utilize	utilize	VERB
fbem-25536	11	5	these	these	DET
fbem-25536	11	6	data	datum	NOUN
fbem-25536	11	7	to	to	PART
fbem-25536	11	8	improve	improve	VERB
fbem-25536	11	9	the	the	DET
fbem-25536	11	10	level	level	NOUN
fbem-25536	11	11	of	of	ADP
fbem-25536	11	12	financial	financial	ADJ
fbem-25536	11	13	management	management	NOUN
fbem-25536	11	14	has	have	AUX
fbem-25536	11	15	become	become	VERB
fbem-25536	11	16	a	a	DET
fbem-25536	11	17	key	key	ADJ
fbem-25536	11	18	issue	issue	NOUN
fbem-25536	11	19	for	for	ADP
fbem-25536	11	20	enterprise	enterprise	NOUN
fbem-25536	11	21	development	development	NOUN
fbem-25536	11	22	.	.	PUNCT
fbem-25536	12	1	the	the	DET
fbem-25536	12	2	rapid	rapid	ADJ
fbem-25536	12	3	development	development	NOUN
fbem-25536	12	4	of	of	ADP
fbem-25536	12	5	big	big	ADJ
fbem-25536	12	6	data	datum	NOUN
fbem-25536	12	7	technology	technology	NOUN
fbem-25536	12	8	provides	provide	VERB
fbem-25536	12	9	powerful	powerful	ADJ
fbem-25536	12	10	data	datum	NOUN
fbem-25536	12	11	processing	processing	NOUN
fbem-25536	12	12	and	and	CCONJ
fbem-25536	12	13	analysis	analysis	NOUN
fbem-25536	12	14	capabilities	capability	NOUN
fbem-25536	12	15	for	for	ADP
fbem-25536	12	16	accounting	accounting	NOUN
fbem-25536	12	17	work	work	NOUN
fbem-25536	12	18	,	,	PUNCT
fbem-25536	12	19	which	which	PRON
fbem-25536	12	20	helps	help	VERB
fbem-25536	12	21	improve	improve	VERB
fbem-25536	12	22	the	the	DET
fbem-25536	12	23	quality	quality	NOUN
fbem-25536	12	24	of	of	ADP
fbem-25536	12	25	accounting	accounting	NOUN
fbem-25536	12	26	information	information	NOUN
fbem-25536	12	27	.	.	PUNCT
fbem-25536	13	1	under	under	ADP
fbem-25536	13	2	the	the	DET
fbem-25536	13	3	national	national	ADJ
fbem-25536	13	4	policy	policy	NOUN
fbem-25536	13	5	advocating	advocate	VERB
fbem-25536	13	6	the	the	DET
fbem-25536	13	7	transformation	transformation	NOUN
fbem-25536	13	8	and	and	CCONJ
fbem-25536	13	9	upgrading	upgrading	NOUN
fbem-25536	13	10	of	of	ADP
fbem-25536	13	11	enterprises	enterprise	NOUN
fbem-25536	13	12	,	,	PUNCT
fbem-25536	13	13	the	the	DET
fbem-25536	13	14	market	market	NOUN
fbem-25536	13	15	competition	competition	NOUN
fbem-25536	13	16	is	be	AUX
fbem-25536	13	17	intensifying	intensify	VERB
fbem-25536	13	18	.	.	PUNCT
fbem-25536	14	1	enterprises	enterprise	NOUN
fbem-25536	14	2	have	have	VERB
fbem-25536	14	3	higher	high	ADJ
fbem-25536	14	4	and	and	CCONJ
fbem-25536	14	5	higher	high	ADJ
fbem-25536	14	6	requirements	requirement	NOUN
fbem-25536	14	7	for	for	ADP
fbem-25536	14	8	the	the	DET
fbem-25536	14	9	timeliness	timeliness	NOUN
fbem-25536	14	10	,	,	PUNCT
fbem-25536	14	11	accuracy	accuracy	NOUN
fbem-25536	14	12	,	,	PUNCT
fbem-25536	14	13	and	and	CCONJ
fbem-25536	14	14	predictability	predictability	NOUN
fbem-25536	14	15	of	of	ADP
fbem-25536	14	16	financial	financial	ADJ
fbem-25536	14	17	data	datum	NOUN
fbem-25536	14	18	.	.	PUNCT
fbem-25536	15	1	the	the	DET
fbem-25536	15	2	digital	digital	ADJ
fbem-25536	15	3	transformation	transformation	NOUN
fbem-25536	15	4	of	of	ADP
fbem-25536	15	5	accounting	accounting	NOUN
fbem-25536	15	6	has	have	AUX
fbem-25536	15	7	become	become	VERB
fbem-25536	15	8	an	an	DET
fbem-25536	15	9	inevitable	inevitable	ADJ
fbem-25536	15	10	choice	choice	NOUN
fbem-25536	15	11	for	for	ADP
fbem-25536	15	12	promoting	promote	VERB
fbem-25536	15	13	the	the	DET
fbem-25536	15	14	innovative	innovative	ADJ
fbem-25536	15	15	development	development	NOUN
fbem-25536	15	16	of	of	ADP
fbem-25536	15	17	enterprises	enterprise	NOUN
fbem-25536	15	18	.	.	PUNCT
fbem-25536	16	1	in	in	ADP
fbem-25536	16	2	addition	addition	NOUN
fbem-25536	16	3	,	,	PUNCT
fbem-25536	16	4	with	with	ADP
fbem-25536	16	5	the	the	DET
fbem-25536	16	6	popularization	popularization	NOUN
fbem-25536	16	7	of	of	ADP
fbem-25536	16	8	emerging	emerge	VERB
fbem-25536	16	9	technologies	technology	NOUN
fbem-25536	16	10	such	such	ADJ
fbem-25536	16	11	as	as	ADP
fbem-25536	16	12	cloud	cloud	NOUN
fbem-25536	16	13	computing	computing	NOUN
fbem-25536	16	14	and	and	CCONJ
fbem-25536	16	15	artificial	artificial	ADJ
fbem-25536	16	16	intelligence	intelligence	NOUN
fbem-25536	16	17	,	,	PUNCT
fbem-25536	16	18	the	the	DET
fbem-25536	16	19	digital	digital	ADJ
fbem-25536	16	20	transformation	transformation	NOUN
fbem-25536	16	21	of	of	ADP
fbem-25536	16	22	enterprise	enterprise	NOUN
fbem-25536	16	23	accounting	accounting	NOUN
fbem-25536	16	24	has	have	VERB
fbem-25536	16	25	a	a	DET
fbem-25536	16	26	good	good	ADJ
fbem-25536	16	27	technical	technical	PROPN
fbem-25536	16	28	foundation	foundation	PROPN
fbem-25536	16	29	.	.	PUNCT
fbem-25536	17	1	the	the	DET
fbem-25536	17	2	digital	digital	ADJ
fbem-25536	17	3	transformation	transformation	NOUN
fbem-25536	17	4	of	of	ADP
fbem-25536	17	5	enterprise	enterprise	NOUN
fbem-25536	17	6	accounting	accounting	NOUN
fbem-25536	17	7	has	have	AUX
fbem-25536	17	8	emerged	emerge	VERB
fbem-25536	17	9	as	as	ADP
fbem-25536	17	10	the	the	DET
fbem-25536	17	11	times	time	NOUN
fbem-25536	17	12	require	require	VERB
fbem-25536	17	13	.	.	PUNCT
fbem-25536	18	1	in	in	ADP
fbem-25536	18	2	short	short	ADJ
fbem-25536	18	3	,	,	PUNCT
fbem-25536	18	4	the	the	DET
fbem-25536	18	5	era	era	NOUN
fbem-25536	18	6	of	of	ADP
fbem-25536	18	7	big	big	ADJ
fbem-25536	18	8	data	datum	NOUN
fbem-25536	18	9	has	have	AUX
fbem-25536	18	10	provided	provide	VERB
fbem-25536	18	11	a	a	DET
fbem-25536	18	12	broad	broad	ADJ
fbem-25536	18	13	space	space	NOUN
fbem-25536	18	14	for	for	ADP
fbem-25536	18	15	the	the	DET
fbem-25536	18	16	digital	digital	ADJ
fbem-25536	18	17	transformation	transformation	NOUN
fbem-25536	18	18	of	of	ADP
fbem-25536	18	19	enterprise	enterprise	NOUN
fbem-25536	18	20	accounting	accounting	NOUN
fbem-25536	18	21	,	,	PUNCT
fbem-25536	18	22	which	which	PRON
fbem-25536	18	23	helps	help	VERB
fbem-25536	18	24	improve	improve	VERB
fbem-25536	18	25	the	the	DET
fbem-25536	18	26	overall	overall	ADJ
fbem-25536	18	27	competitiveness	competitiveness	NOUN
fbem-25536	18	28	of	of	ADP
fbem-25536	18	29	enterprises	enterprise	NOUN
fbem-25536	18	30	.	.	PUNCT
fbem-25536	19	1	this	this	DET
fbem-25536	19	2	paper	paper	NOUN
fbem-25536	19	3	aims	aim	VERB
fbem-25536	19	4	to	to	PART
fbem-25536	19	5	explore	explore	VERB
fbem-25536	19	6	the	the	DET
fbem-25536	19	7	necessity	necessity	NOUN
fbem-25536	19	8	of	of	ADP
fbem-25536	19	9	digital	digital	ADJ
fbem-25536	19	10	transformation	transformation	NOUN
fbem-25536	19	11	of	of	ADP
fbem-25536	19	12	enterprise	enterprise	NOUN
fbem-25536	19	13	accounting	account	VERB
fbem-25536	19	14	in	in	ADP
fbem-25536	19	15	the	the	DET
fbem-25536	19	16	context	context	NOUN
fbem-25536	19	17	of	of	ADP
fbem-25536	19	18	big	big	ADJ
fbem-25536	19	19	data	datum	NOUN
fbem-25536	19	20	,	,	PUNCT
fbem-25536	19	21	analyze	analyze	VERB
fbem-25536	19	22	the	the	DET
fbem-25536	19	23	challenges	challenge	NOUN
fbem-25536	19	24	and	and	CCONJ
fbem-25536	19	25	opportunities	opportunity	NOUN
fbem-25536	19	26	it	it	PRON
fbem-25536	19	27	faces	face	VERB
fbem-25536	19	28	,	,	PUNCT
fbem-25536	19	29	and	and	CCONJ
fbem-25536	19	30	propose	propose	VERB
fbem-25536	19	31	corresponding	corresponding	ADJ
fbem-25536	19	32	strategies	strategy	NOUN
fbem-25536	19	33	and	and	CCONJ
fbem-25536	19	34	suggestions	suggestion	NOUN
fbem-25536	19	35	.	.	PUNCT
fbem-25536	20	1	1.2	1.2	NUM
fbem-25536	20	2	.	.	PUNCT
fbem-25536	20	3	research	research	NOUN
fbem-25536	20	4	purpose	purpose	NOUN
fbem-25536	20	5	enterprise	enterprise	NOUN
fbem-25536	20	6	accounting	accounting	NOUN
fbem-25536	20	7	,	,	PUNCT
fbem-25536	20	8	as	as	ADP
fbem-25536	20	9	an	an	DET
fbem-25536	20	10	important	important	ADJ
fbem-25536	20	11	part	part	NOUN
fbem-25536	20	12	of	of	ADP
fbem-25536	20	13	enterprise	enterprise	NOUN
fbem-25536	20	14	operation	operation	NOUN
fbem-25536	20	15	,	,	PUNCT
fbem-25536	20	16	plays	play	VERB
fbem-25536	20	17	a	a	DET
fbem-25536	20	18	decisive	decisive	ADJ
fbem-25536	20	19	role	role	NOUN
fbem-25536	20	20	in	in	ADP
fbem-25536	20	21	enterprise	enterprise	NOUN
fbem-25536	20	22	decision	decision	NOUN
fbem-25536	20	23	-	-	PUNCT
fbem-25536	20	24	making	making	NOUN
fbem-25536	20	25	,	,	PUNCT
fbem-25536	20	26	management	management	NOUN
fbem-25536	20	27	,	,	PUNCT
fbem-25536	20	28	and	and	CCONJ
fbem-25536	20	29	development	development	NOUN
fbem-25536	20	30	.	.	PUNCT
fbem-25536	21	1	however	however	ADV
fbem-25536	21	2	,	,	PUNCT
fbem-25536	21	3	the	the	DET
fbem-25536	21	4	traditional	traditional	ADJ
fbem-25536	21	5	financial	financial	ADJ
fbem-25536	21	6	accounting	accounting	NOUN
fbem-25536	21	7	model	model	NOUN
fbem-25536	21	8	has	have	AUX
fbem-25536	21	9	been	be	AUX
fbem-25536	21	10	difficult	difficult	ADJ
fbem-25536	21	11	to	to	PART
fbem-25536	21	12	meet	meet	VERB
fbem-25536	21	13	the	the	DET
fbem-25536	21	14	requirements	requirement	NOUN
fbem-25536	21	15	of	of	ADP
fbem-25536	21	16	the	the	DET
fbem-25536	21	17	era	era	NOUN
fbem-25536	21	18	of	of	ADP
fbem-25536	21	19	big	big	ADJ
fbem-25536	21	20	data	datum	NOUN
fbem-25536	21	21	.	.	PUNCT
fbem-25536	22	1	on	on	ADP
fbem-25536	22	2	the	the	DET
fbem-25536	22	3	one	one	NUM
fbem-25536	22	4	hand	hand	NOUN
fbem-25536	22	5	,	,	PUNCT
fbem-25536	22	6	the	the	DET
fbem-25536	22	7	application	application	NOUN
fbem-25536	22	8	of	of	ADP
fbem-25536	22	9	big	big	ADJ
fbem-25536	22	10	data	datum	NOUN
fbem-25536	22	11	technology	technology	NOUN
fbem-25536	22	12	enables	enable	VERB
fbem-25536	22	13	enterprises	enterprise	NOUN
fbem-25536	22	14	to	to	PART
fbem-25536	22	15	obtain	obtain	VERB
fbem-25536	22	16	and	and	CCONJ
fbem-25536	22	17	process	process	VERB
fbem-25536	22	18	a	a	DET
fbem-25536	22	19	large	large	ADJ
fbem-25536	22	20	amount	amount	NOUN
fbem-25536	22	21	of	of	ADP
fbem-25536	22	22	financial	financial	ADJ
fbem-25536	22	23	data	datum	NOUN
fbem-25536	22	24	more	more	ADV
fbem-25536	22	25	quickly	quickly	ADV
fbem-25536	22	26	and	and	CCONJ
fbem-25536	22	27	accurately	accurately	ADV
fbem-25536	22	28	,	,	PUNCT
fbem-25536	22	29	which	which	PRON
fbem-25536	22	30	improves	improve	VERB
fbem-25536	22	31	the	the	DET
fbem-25536	22	32	efficiency	efficiency	NOUN
fbem-25536	22	33	and	and	CCONJ
fbem-25536	22	34	accuracy	accuracy	NOUN
fbem-25536	22	35	of	of	ADP
fbem-25536	22	36	enterprise	enterprise	NOUN
fbem-25536	22	37	accounting	accounting	NOUN
fbem-25536	22	38	work	work	NOUN
fbem-25536	22	39	;	;	PUNCT
fbem-25536	22	40	on	on	ADP
fbem-25536	22	41	the	the	DET
fbem-25536	22	42	other	other	ADJ
fbem-25536	22	43	hand	hand	NOUN
fbem-25536	22	44	,	,	PUNCT
fbem-25536	22	45	digital	digital	ADJ
fbem-25536	22	46	transformation	transformation	NOUN
fbem-25536	22	47	can	can	AUX
fbem-25536	22	48	help	help	VERB
fbem-25536	22	49	enterprises	enterprise	NOUN
fbem-25536	22	50	better	well	ADV
fbem-25536	22	51	cope	cope	VERB
fbem-25536	22	52	with	with	ADP
fbem-25536	22	53	the	the	DET
fbem-25536	22	54	changes	change	NOUN
fbem-25536	22	55	of	of	ADP
fbem-25536	22	56	the	the	DET
fbem-25536	22	57	external	external	ADJ
fbem-25536	22	58	environment	environment	NOUN
fbem-25536	22	59	and	and	CCONJ
fbem-25536	22	60	enhance	enhance	VERB
fbem-25536	22	61	the	the	DET
fbem-25536	22	62	competitiveness	competitiveness	NOUN
fbem-25536	22	63	and	and	CCONJ
fbem-25536	22	64	sustainable	sustainable	ADJ
fbem-25536	22	65	development	development	NOUN
fbem-25536	22	66	ability	ability	NOUN
fbem-25536	22	67	of	of	ADP
fbem-25536	22	68	enterprises	enterprise	NOUN
fbem-25536	22	69	.	.	PUNCT
fbem-25536	23	1	however	however	ADV
fbem-25536	23	2	,	,	PUNCT
fbem-25536	23	3	the	the	DET
fbem-25536	23	4	digital	digital	ADJ
fbem-25536	23	5	transformation	transformation	NOUN
fbem-25536	23	6	of	of	ADP
fbem-25536	23	7	enterprise	enterprise	NOUN
fbem-25536	23	8	accounting	accounting	NOUN
fbem-25536	23	9	is	be	AUX
fbem-25536	23	10	not	not	PART
fbem-25536	23	11	easy	easy	ADJ
fbem-25536	23	12	.	.	PUNCT
fbem-25536	24	1	it	it	PRON
fbem-25536	24	2	requires	require	VERB
fbem-25536	24	3	enterprises	enterprise	NOUN
fbem-25536	24	4	to	to	PART
fbem-25536	24	5	invest	invest	VERB
fbem-25536	24	6	a	a	DET
fbem-25536	24	7	lot	lot	NOUN
fbem-25536	24	8	of	of	ADP
fbem-25536	24	9	manpower	manpower	NOUN
fbem-25536	24	10	,	,	PUNCT
fbem-25536	24	11	material	material	NOUN
fbem-25536	24	12	resources	resource	NOUN
fbem-25536	24	13	,	,	PUNCT
fbem-25536	24	14	and	and	CCONJ
fbem-25536	24	15	financial	financial	ADJ
fbem-25536	24	16	resources	resource	NOUN
fbem-25536	24	17	.	.	PUNCT
fbem-25536	25	1	it	it	PRON
fbem-25536	25	2	also	also	ADV
fbem-25536	25	3	requires	require	VERB
fbem-25536	25	4	enterprises	enterprise	NOUN
fbem-25536	25	5	to	to	PART
fbem-25536	25	6	change	change	VERB
fbem-25536	25	7	their	their	PRON
fbem-25536	25	8	traditional	traditional	ADJ
fbem-25536	25	9	management	management	NOUN
fbem-25536	25	10	methods	method	NOUN
fbem-25536	25	11	and	and	CCONJ
fbem-25536	25	12	thinking	thinking	NOUN
fbem-25536	25	13	modes	mode	NOUN
fbem-25536	25	14	[	[	X
fbem-25536	25	15	1	1	NUM
fbem-25536	25	16	]	]	PUNCT
fbem-25536	25	17	.	.	PUNCT
fbem-25536	26	1	in	in	ADP
fbem-25536	26	2	this	this	DET
fbem-25536	26	3	process	process	NOUN
fbem-25536	26	4	,	,	PUNCT
fbem-25536	26	5	enterprises	enterprise	NOUN
fbem-25536	26	6	may	may	AUX
fbem-25536	26	7	face	face	VERB
fbem-25536	26	8	various	various	ADJ
fbem-25536	26	9	challenges	challenge	NOUN
fbem-25536	26	10	and	and	CCONJ
fbem-25536	26	11	risks	risk	NOUN
fbem-25536	26	12	.	.	PUNCT
fbem-25536	27	1	therefore	therefore	ADV
fbem-25536	27	2	,	,	PUNCT
fbem-25536	27	3	how	how	SCONJ
fbem-25536	27	4	to	to	PART
fbem-25536	27	5	achieve	achieve	VERB
fbem-25536	27	6	the	the	DET
fbem-25536	27	7	digital	digital	ADJ
fbem-25536	27	8	transformation	transformation	NOUN
fbem-25536	27	9	of	of	ADP
fbem-25536	27	10	enterprise	enterprise	NOUN
fbem-25536	27	11	accounting	account	VERB
fbem-25536	27	12	in	in	ADP
fbem-25536	27	13	the	the	DET
fbem-25536	27	14	context	context	NOUN
fbem-25536	27	15	of	of	ADP
fbem-25536	27	16	big	big	ADJ
fbem-25536	27	17	data	datum	NOUN
fbem-25536	27	18	has	have	AUX
fbem-25536	27	19	become	become	VERB
fbem-25536	27	20	an	an	DET
fbem-25536	27	21	important	important	ADJ
fbem-25536	27	22	issue	issue	NOUN
fbem-25536	27	23	facing	face	VERB
fbem-25536	27	24	enterprises	enterprise	NOUN
fbem-25536	27	25	.	.	PUNCT
fbem-25536	28	1	this	this	DET
fbem-25536	28	2	paper	paper	NOUN
fbem-25536	28	3	will	will	AUX
fbem-25536	28	4	discuss	discuss	VERB
fbem-25536	28	5	the	the	DET
fbem-25536	28	6	following	follow	VERB
fbem-25536	28	7	aspects	aspect	NOUN
fbem-25536	28	8	:	:	PUNCT
fbem-25536	28	9	first	first	ADV
fbem-25536	28	10	,	,	PUNCT
fbem-25536	28	11	analyze	analyze	VERB
fbem-25536	28	12	the	the	DET
fbem-25536	28	13	necessity	necessity	NOUN
fbem-25536	28	14	of	of	ADP
fbem-25536	28	15	digital	digital	ADJ
fbem-25536	28	16	transformation	transformation	NOUN
fbem-25536	28	17	of	of	ADP
fbem-25536	28	18	enterprise	enterprise	NOUN
fbem-25536	28	19	accounting	account	VERB
fbem-25536	28	20	in	in	ADP
fbem-25536	28	21	the	the	DET
fbem-25536	28	22	context	context	NOUN
fbem-25536	28	23	of	of	ADP
fbem-25536	28	24	big	big	ADJ
fbem-25536	28	25	data	datum	NOUN
fbem-25536	28	26	;	;	PUNCT
fbem-25536	28	27	second	second	ADV
fbem-25536	28	28	,	,	PUNCT
fbem-25536	28	29	explore	explore	VERB
fbem-25536	28	30	the	the	DET
fbem-25536	28	31	challenges	challenge	NOUN
fbem-25536	28	32	faced	face	VERB
fbem-25536	28	33	by	by	ADP
fbem-25536	28	34	the	the	DET
fbem-25536	28	35	digital	digital	ADJ
fbem-25536	28	36	transformation	transformation	NOUN
fbem-25536	28	37	of	of	ADP
fbem-25536	28	38	enterprise	enterprise	NOUN
fbem-25536	28	39	financial	financial	ADJ
fbem-25536	28	40	accounting	accounting	NOUN
fbem-25536	28	41	;	;	PUNCT
fbem-25536	28	42	finally	finally	ADV
fbem-25536	28	43	,	,	PUNCT
fbem-25536	28	44	put	put	VERB
fbem-25536	28	45	forward	forward	ADV
fbem-25536	28	46	corresponding	correspond	VERB
fbem-25536	28	47	strategies	strategy	NOUN
fbem-25536	28	48	and	and	CCONJ
fbem-25536	28	49	suggestions	suggestion	NOUN
fbem-25536	28	50	,	,	PUNCT
fbem-25536	28	51	in	in	ADP
fbem-25536	28	52	order	order	NOUN
fbem-25536	28	53	to	to	PART
fbem-25536	28	54	provide	provide	VERB
fbem-25536	28	55	reference	reference	NOUN
fbem-25536	28	56	and	and	CCONJ
fbem-25536	28	57	reference	reference	NOUN
fbem-25536	28	58	for	for	ADP
fbem-25536	28	59	the	the	DET
fbem-25536	28	60	digital	digital	ADJ
fbem-25536	28	61	transformation	transformation	NOUN
fbem-25536	28	62	of	of	ADP
fbem-25536	28	63	enterprise	enterprise	NOUN
fbem-25536	28	64	accounting	account	VERB
fbem-25536	28	65	in	in	ADP
fbem-25536	28	66	the	the	DET
fbem-25536	28	67	context	context	NOUN
fbem-25536	28	68	of	of	ADP
fbem-25536	28	69	big	big	ADJ
fbem-25536	28	70	data	datum	NOUN
fbem-25536	28	71	in	in	ADP
fbem-25536	28	72	china	china	PROPN
fbem-25536	28	73	.	.	PUNCT
fbem-25536	29	1	2	2	X
fbem-25536	29	2	.	.	X
fbem-25536	29	3	necessity	necessity	NOUN
fbem-25536	29	4	of	of	ADP
fbem-25536	29	5	digital	digital	ADJ
fbem-25536	29	6	transformation	transformation	NOUN
fbem-25536	29	7	of	of	ADP
fbem-25536	29	8	enterprise	enterprise	NOUN
fbem-25536	29	9	financial	financial	ADJ
fbem-25536	29	10	accounting	accounting	NOUN
fbem-25536	29	11	in	in	ADP
fbem-25536	29	12	the	the	DET
fbem-25536	29	13	context	context	NOUN
fbem-25536	29	14	of	of	ADP
fbem-25536	29	15	big	big	ADJ
fbem-25536	29	16	data	datum	NOUN
fbem-25536	29	17	2.1	2.1	NUM
fbem-25536	29	18	.	.	PUNCT
fbem-25536	29	19	improving	improve	VERB
fbem-25536	29	20	financial	financial	ADJ
fbem-25536	29	21	management	management	NOUN
fbem-25536	29	22	efficiency	efficiency	NOUN
fbem-25536	29	23	the	the	DET
fbem-25536	29	24	digital	digital	ADJ
fbem-25536	29	25	transformation	transformation	NOUN
fbem-25536	29	26	of	of	ADP
fbem-25536	29	27	enterprise	enterprise	NOUN
fbem-25536	29	28	accounting	account	VERB
fbem-25536	29	29	in	in	ADP
fbem-25536	29	30	the	the	DET
fbem-25536	29	31	context	context	NOUN
fbem-25536	29	32	of	of	ADP
fbem-25536	29	33	big	big	ADJ
fbem-25536	29	34	data	datum	NOUN
fbem-25536	29	35	,	,	PUNCT
fbem-25536	29	36	by	by	ADP
fbem-25536	29	37	introducing	introduce	VERB
fbem-25536	29	38	advanced	advanced	ADJ
fbem-25536	29	39	financial	financial	ADJ
fbem-25536	29	40	software	software	NOUN
fbem-25536	29	41	and	and	CCONJ
fbem-25536	29	42	systems	system	NOUN
fbem-25536	29	43	,	,	PUNCT
fbem-25536	29	44	realizes	realize	VERB
fbem-25536	29	45	the	the	DET
fbem-25536	29	46	automation	automation	NOUN
fbem-25536	29	47	of	of	ADP
fbem-25536	29	48	financial	financial	ADJ
fbem-25536	29	49	processes	process	NOUN
fbem-25536	29	50	,	,	PUNCT
fbem-25536	29	51	which	which	PRON
fbem-25536	29	52	reduces	reduce	VERB
fbem-25536	29	53	the	the	DET
fbem-25536	29	54	time	time	NOUN
fbem-25536	29	55	and	and	CCONJ
fbem-25536	29	56	errors	error	NOUN
fbem-25536	29	57	of	of	ADP
fbem-25536	29	58	manual	manual	ADJ
fbem-25536	29	59	processing	processing	NOUN
fbem-25536	29	60	of	of	ADP
fbem-25536	29	61	data	datum	NOUN
fbem-25536	29	62	,	,	PUNCT
fbem-25536	29	63	and	and	CCONJ
fbem-25536	29	64	ensures	ensure	VERB
fbem-25536	29	65	the	the	DET
fbem-25536	29	66	accuracy	accuracy	NOUN
fbem-25536	29	67	and	and	CCONJ
fbem-25536	29	68	timeliness	timeliness	NOUN
fbem-25536	29	69	of	of	ADP
fbem-25536	29	70	financial	financial	ADJ
fbem-25536	29	71	reports	report	NOUN
fbem-25536	29	72	[	[	X
fbem-25536	29	73	2	2	NUM
fbem-25536	29	74	]	]	PUNCT
fbem-25536	29	75	.	.	PUNCT
fbem-25536	30	1	big	big	ADJ
fbem-25536	30	2	data	datum	NOUN
fbem-25536	30	3	technology	technology	NOUN
fbem-25536	30	4	also	also	ADV
fbem-25536	30	5	allows	allow	VERB
fbem-25536	30	6	enterprises	enterprise	NOUN
fbem-25536	30	7	to	to	PART
fbem-25536	30	8	collect	collect	VERB
fbem-25536	30	9	and	and	CCONJ
fbem-25536	30	10	analyze	analyze	VERB
fbem-25536	30	11	financial	financial	ADJ
fbem-25536	30	12	data	datum	NOUN
fbem-25536	30	13	in	in	ADP
fbem-25536	30	14	real	real	ADJ
fbem-25536	30	15	-	-	PUNCT
fbem-25536	30	16	time	time	NOUN
fbem-25536	30	17	,	,	PUNCT
fbem-25536	30	18	enabling	enable	VERB
fbem-25536	30	19	the	the	DET
fbem-25536	30	20	financial	financial	ADJ
fbem-25536	30	21	team	team	NOUN
fbem-25536	30	22	to	to	PART
fbem-25536	30	23	quickly	quickly	ADV
fbem-25536	30	24	identify	identify	VERB
fbem-25536	30	25	trends	trend	NOUN
fbem-25536	30	26	and	and	CCONJ
fbem-25536	30	27	153	153	NUM
fbem-25536	30	28	anomalies	anomaly	NOUN
fbem-25536	30	29	,	,	PUNCT
fbem-25536	30	30	and	and	CCONJ
fbem-25536	30	31	make	make	VERB
fbem-25536	30	32	adjustments	adjustment	NOUN
fbem-25536	30	33	and	and	CCONJ
fbem-25536	30	34	decisions	decision	NOUN
fbem-25536	30	35	in	in	ADP
fbem-25536	30	36	a	a	DET
fbem-25536	30	37	timely	timely	ADJ
fbem-25536	30	38	manner	manner	NOUN
fbem-25536	30	39	,	,	PUNCT
fbem-25536	30	40	thereby	thereby	ADV
fbem-25536	30	41	improving	improve	VERB
fbem-25536	30	42	the	the	DET
fbem-25536	30	43	responsiveness	responsiveness	NOUN
fbem-25536	30	44	of	of	ADP
fbem-25536	30	45	financial	financial	ADJ
fbem-25536	30	46	management	management	NOUN
fbem-25536	30	47	.	.	PUNCT
fbem-25536	31	1	the	the	DET
fbem-25536	31	2	digital	digital	ADJ
fbem-25536	31	3	transformation	transformation	NOUN
fbem-25536	31	4	of	of	ADP
fbem-25536	31	5	financial	financial	ADJ
fbem-25536	31	6	accounting	accounting	NOUN
fbem-25536	31	7	,	,	PUNCT
fbem-25536	31	8	by	by	ADP
fbem-25536	31	9	integrating	integrate	VERB
fbem-25536	31	10	modern	modern	ADJ
fbem-25536	31	11	information	information	NOUN
fbem-25536	31	12	technologies	technology	NOUN
fbem-25536	31	13	such	such	ADJ
fbem-25536	31	14	as	as	ADP
fbem-25536	31	15	cloud	cloud	NOUN
fbem-25536	31	16	computing	computing	NOUN
fbem-25536	31	17	,	,	PUNCT
fbem-25536	31	18	big	big	ADJ
fbem-25536	31	19	data	datum	NOUN
fbem-25536	31	20	analysis	analysis	NOUN
fbem-25536	31	21	,	,	PUNCT
fbem-25536	31	22	and	and	CCONJ
fbem-25536	31	23	artificial	artificial	ADJ
fbem-25536	31	24	intelligence	intelligence	NOUN
fbem-25536	31	25	,	,	PUNCT
fbem-25536	31	26	has	have	AUX
fbem-25536	31	27	completely	completely	ADV
fbem-25536	31	28	changed	change	VERB
fbem-25536	31	29	the	the	DET
fbem-25536	31	30	traditional	traditional	ADJ
fbem-25536	31	31	mode	mode	NOUN
fbem-25536	31	32	of	of	ADP
fbem-25536	31	33	financial	financial	ADJ
fbem-25536	31	34	management	management	NOUN
fbem-25536	31	35	.	.	PUNCT
fbem-25536	32	1	this	this	DET
fbem-25536	32	2	transformation	transformation	NOUN
fbem-25536	32	3	enables	enable	VERB
fbem-25536	32	4	financial	financial	ADJ
fbem-25536	32	5	data	datum	NOUN
fbem-25536	32	6	to	to	PART
fbem-25536	32	7	be	be	AUX
fbem-25536	32	8	automatically	automatically	ADV
fbem-25536	32	9	collected	collect	VERB
fbem-25536	32	10	and	and	CCONJ
fbem-25536	32	11	processed	process	VERB
fbem-25536	32	12	efficiently	efficiently	ADV
fbem-25536	32	13	,	,	PUNCT
fbem-25536	32	14	reducing	reduce	VERB
fbem-25536	32	15	the	the	DET
fbem-25536	32	16	cumbersome	cumbersome	ADJ
fbem-25536	32	17	and	and	CCONJ
fbem-25536	32	18	error	error	NOUN
fbem-25536	32	19	-	-	PUNCT
fbem-25536	32	20	prone	prone	ADJ
fbem-25536	32	21	manual	manual	ADJ
fbem-25536	32	22	operations	operation	NOUN
fbem-25536	32	23	,	,	PUNCT
fbem-25536	32	24	and	and	CCONJ
fbem-25536	32	25	ensuring	ensure	VERB
fbem-25536	32	26	the	the	DET
fbem-25536	32	27	accuracy	accuracy	NOUN
fbem-25536	32	28	and	and	CCONJ
fbem-25536	32	29	timeliness	timeliness	NOUN
fbem-25536	32	30	of	of	ADP
fbem-25536	32	31	financial	financial	ADJ
fbem-25536	32	32	information	information	NOUN
fbem-25536	32	33	.	.	PUNCT
fbem-25536	33	1	in	in	ADP
fbem-25536	33	2	addition	addition	NOUN
fbem-25536	33	3	,	,	PUNCT
fbem-25536	33	4	the	the	DET
fbem-25536	33	5	application	application	NOUN
fbem-25536	33	6	of	of	ADP
fbem-25536	33	7	digital	digital	ADJ
fbem-25536	33	8	tools	tool	NOUN
fbem-25536	33	9	makes	make	VERB
fbem-25536	33	10	financial	financial	ADJ
fbem-25536	33	11	analysis	analysis	NOUN
fbem-25536	33	12	more	more	ADV
fbem-25536	33	13	in	in	ADP
fbem-25536	33	14	-	-	PUNCT
fbem-25536	33	15	depth	depth	NOUN
fbem-25536	33	16	and	and	CCONJ
fbem-25536	33	17	rapid	rapid	ADJ
fbem-25536	33	18	,	,	PUNCT
fbem-25536	33	19	helping	help	VERB
fbem-25536	33	20	enterprises	enterprise	NOUN
fbem-25536	33	21	to	to	PART
fbem-25536	33	22	discover	discover	VERB
fbem-25536	33	23	financial	financial	ADJ
fbem-25536	33	24	risks	risk	NOUN
fbem-25536	33	25	and	and	CCONJ
fbem-25536	33	26	opportunities	opportunity	NOUN
fbem-25536	33	27	in	in	ADP
fbem-25536	33	28	a	a	DET
fbem-25536	33	29	timely	timely	ADJ
fbem-25536	33	30	manner	manner	NOUN
fbem-25536	33	31	,	,	PUNCT
fbem-25536	33	32	and	and	CCONJ
fbem-25536	33	33	providing	provide	VERB
fbem-25536	33	34	more	more	ADV
fbem-25536	33	35	accurate	accurate	ADJ
fbem-25536	33	36	decision	decision	NOUN
fbem-25536	33	37	support	support	NOUN
fbem-25536	33	38	for	for	ADP
fbem-25536	33	39	management	management	NOUN
fbem-25536	33	40	.	.	PUNCT
fbem-25536	34	1	this	this	DET
fbem-25536	34	2	transformation	transformation	NOUN
fbem-25536	34	3	also	also	ADV
fbem-25536	34	4	promotes	promote	VERB
fbem-25536	34	5	the	the	DET
fbem-25536	34	6	standardization	standardization	NOUN
fbem-25536	34	7	and	and	CCONJ
fbem-25536	34	8	optimization	optimization	NOUN
fbem-25536	34	9	of	of	ADP
fbem-25536	34	10	financial	financial	ADJ
fbem-25536	34	11	processes	process	NOUN
fbem-25536	34	12	,	,	PUNCT
fbem-25536	34	13	improves	improve	VERB
fbem-25536	34	14	the	the	DET
fbem-25536	34	15	transparency	transparency	NOUN
fbem-25536	34	16	and	and	CCONJ
fbem-25536	34	17	efficiency	efficiency	NOUN
fbem-25536	34	18	of	of	ADP
fbem-25536	34	19	financial	financial	ADJ
fbem-25536	34	20	work	work	NOUN
fbem-25536	34	21	,	,	PUNCT
fbem-25536	34	22	and	and	CCONJ
fbem-25536	34	23	ultimately	ultimately	ADV
fbem-25536	34	24	achieves	achieve	VERB
fbem-25536	34	25	the	the	DET
fbem-25536	34	26	overall	overall	ADJ
fbem-25536	34	27	improvement	improvement	NOUN
fbem-25536	34	28	of	of	ADP
fbem-25536	34	29	financial	financial	ADJ
fbem-25536	34	30	management	management	NOUN
fbem-25536	34	31	level	level	NOUN
fbem-25536	34	32	,	,	PUNCT
fbem-25536	34	33	laying	lay	VERB
fbem-25536	34	34	a	a	DET
fbem-25536	34	35	solid	solid	ADJ
fbem-25536	34	36	foundation	foundation	NOUN
fbem-25536	34	37	for	for	ADP
fbem-25536	34	38	the	the	DET
fbem-25536	34	39	sustainable	sustainable	ADJ
fbem-25536	34	40	development	development	NOUN
fbem-25536	34	41	of	of	ADP
fbem-25536	34	42	enterprises	enterprise	NOUN
fbem-25536	34	43	.	.	PUNCT
fbem-25536	35	1	at	at	ADP
fbem-25536	35	2	the	the	DET
fbem-25536	35	3	same	same	ADJ
fbem-25536	35	4	time	time	NOUN
fbem-25536	35	5	,	,	PUNCT
fbem-25536	35	6	through	through	ADP
fbem-25536	35	7	digital	digital	ADJ
fbem-25536	35	8	transformation	transformation	NOUN
fbem-25536	35	9	,	,	PUNCT
fbem-25536	35	10	enterprises	enterprise	NOUN
fbem-25536	35	11	can	can	AUX
fbem-25536	35	12	establish	establish	VERB
fbem-25536	35	13	more	more	ADV
fbem-25536	35	14	advanced	advanced	ADJ
fbem-25536	35	15	decision	decision	NOUN
fbem-25536	35	16	support	support	NOUN
fbem-25536	35	17	systems	system	NOUN
fbem-25536	35	18	.	.	PUNCT
fbem-25536	36	1	these	these	DET
fbem-25536	36	2	systems	system	NOUN
fbem-25536	36	3	use	use	VERB
fbem-25536	36	4	big	big	ADJ
fbem-25536	36	5	data	datum	NOUN
fbem-25536	36	6	analysis	analysis	NOUN
fbem-25536	36	7	tools	tool	NOUN
fbem-25536	36	8	to	to	PART
fbem-25536	36	9	provide	provide	VERB
fbem-25536	36	10	effective	effective	ADJ
fbem-25536	36	11	decision	decision	NOUN
fbem-25536	36	12	-	-	PUNCT
fbem-25536	36	13	making	make	VERB
fbem-25536	36	14	suggestions	suggestion	NOUN
fbem-25536	36	15	for	for	ADP
fbem-25536	36	16	management	management	NOUN
fbem-25536	36	17	,	,	PUNCT
fbem-25536	36	18	thereby	thereby	ADV
fbem-25536	36	19	improving	improve	VERB
fbem-25536	36	20	the	the	DET
fbem-25536	36	21	efficiency	efficiency	NOUN
fbem-25536	36	22	of	of	ADP
fbem-25536	36	23	financial	financial	ADJ
fbem-25536	36	24	management	management	NOUN
fbem-25536	36	25	.	.	PUNCT
fbem-25536	37	1	2.2	2.2	NUM
fbem-25536	37	2	.	.	PUNCT
fbem-25536	38	1	reducing	reduce	VERB
fbem-25536	38	2	financial	financial	ADJ
fbem-25536	38	3	management	management	NOUN
fbem-25536	38	4	costs	cost	VERB
fbem-25536	38	5	the	the	DET
fbem-25536	38	6	digital	digital	ADJ
fbem-25536	38	7	transformation	transformation	NOUN
fbem-25536	38	8	of	of	ADP
fbem-25536	38	9	enterprise	enterprise	NOUN
fbem-25536	38	10	financial	financial	ADJ
fbem-25536	38	11	accounting	accounting	NOUN
fbem-25536	38	12	,	,	PUNCT
fbem-25536	38	13	by	by	ADP
fbem-25536	38	14	introducing	introduce	VERB
fbem-25536	38	15	automated	automate	VERB
fbem-25536	38	16	tools	tool	NOUN
fbem-25536	38	17	and	and	CCONJ
fbem-25536	38	18	software	software	NOUN
fbem-25536	38	19	,	,	PUNCT
fbem-25536	38	20	reduces	reduce	VERB
fbem-25536	38	21	the	the	DET
fbem-25536	38	22	use	use	NOUN
fbem-25536	38	23	of	of	ADP
fbem-25536	38	24	manual	manual	ADJ
fbem-25536	38	25	operations	operation	NOUN
fbem-25536	38	26	and	and	CCONJ
fbem-25536	38	27	paper	paper	NOUN
fbem-25536	38	28	documents	document	NOUN
fbem-25536	38	29	,	,	PUNCT
fbem-25536	38	30	thereby	thereby	ADV
fbem-25536	38	31	reducing	reduce	VERB
fbem-25536	38	32	labor	labor	NOUN
fbem-25536	38	33	costs	cost	NOUN
fbem-25536	38	34	and	and	CCONJ
fbem-25536	38	35	office	office	NOUN
fbem-25536	38	36	supplies	supply	NOUN
fbem-25536	38	37	costs	cost	NOUN
fbem-25536	38	38	.	.	PUNCT
fbem-25536	39	1	process	process	NOUN
fbem-25536	39	2	automation	automation	NOUN
fbem-25536	39	3	and	and	CCONJ
fbem-25536	39	4	intelligent	intelligent	ADJ
fbem-25536	39	5	monitoring	monitoring	NOUN
fbem-25536	39	6	enable	enable	VERB
fbem-25536	39	7	enterprises	enterprise	NOUN
fbem-25536	39	8	to	to	PART
fbem-25536	39	9	quickly	quickly	ADV
fbem-25536	39	10	identify	identify	VERB
fbem-25536	39	11	cost	cost	NOUN
fbem-25536	39	12	overruns	overrun	NOUN
fbem-25536	39	13	and	and	CCONJ
fbem-25536	39	14	budget	budget	NOUN
fbem-25536	39	15	deviations	deviation	NOUN
fbem-25536	39	16	,	,	PUNCT
fbem-25536	39	17	and	and	CCONJ
fbem-25536	39	18	make	make	VERB
fbem-25536	39	19	adjustments	adjustment	NOUN
fbem-25536	39	20	and	and	CCONJ
fbem-25536	39	21	optimize	optimize	VERB
fbem-25536	39	22	cost	cost	NOUN
fbem-25536	39	23	structures	structure	NOUN
fbem-25536	39	24	in	in	ADP
fbem-25536	39	25	a	a	DET
fbem-25536	39	26	timely	timely	ADJ
fbem-25536	39	27	manner	manner	NOUN
fbem-25536	39	28	.	.	PUNCT
fbem-25536	40	1	this	this	PRON
fbem-25536	40	2	also	also	ADV
fbem-25536	40	3	reduces	reduce	VERB
fbem-25536	40	4	errors	error	NOUN
fbem-25536	40	5	and	and	CCONJ
fbem-25536	40	6	redundant	redundant	ADJ
fbem-25536	40	7	work	work	NOUN
fbem-25536	40	8	,	,	PUNCT
fbem-25536	40	9	improves	improve	VERB
fbem-25536	40	10	work	work	NOUN
fbem-25536	40	11	efficiency	efficiency	NOUN
fbem-25536	40	12	,	,	PUNCT
fbem-25536	40	13	and	and	CCONJ
fbem-25536	40	14	indirectly	indirectly	ADV
fbem-25536	40	15	reduces	reduce	VERB
fbem-25536	40	16	labor	labor	NOUN
fbem-25536	40	17	costs	cost	NOUN
fbem-25536	40	18	.	.	PUNCT
fbem-25536	41	1	through	through	ADP
fbem-25536	41	2	digital	digital	ADJ
fbem-25536	41	3	tools	tool	NOUN
fbem-25536	41	4	,	,	PUNCT
fbem-25536	41	5	enterprises	enterprise	NOUN
fbem-25536	41	6	can	can	AUX
fbem-25536	41	7	better	well	ADV
fbem-25536	41	8	manage	manage	VERB
fbem-25536	41	9	the	the	DET
fbem-25536	41	10	supply	supply	NOUN
fbem-25536	41	11	chain	chain	NOUN
fbem-25536	41	12	and	and	CCONJ
fbem-25536	41	13	procurement	procurement	NOUN
fbem-25536	41	14	processes	process	NOUN
fbem-25536	41	15	to	to	PART
fbem-25536	41	16	maximize	maximize	VERB
fbem-25536	41	17	costeffectiveness	costeffectiveness	NOUN
fbem-25536	41	18	.	.	PUNCT
fbem-25536	42	1	for	for	ADP
fbem-25536	42	2	example	example	NOUN
fbem-25536	42	3	,	,	PUNCT
fbem-25536	42	4	through	through	ADP
fbem-25536	42	5	an	an	DET
fbem-25536	42	6	electronic	electronic	ADJ
fbem-25536	42	7	procurement	procurement	NOUN
fbem-25536	42	8	system	system	NOUN
fbem-25536	42	9	,	,	PUNCT
fbem-25536	42	10	enterprises	enterprise	NOUN
fbem-25536	42	11	can	can	AUX
fbem-25536	42	12	obtain	obtain	VERB
fbem-25536	42	13	better	well	ADJ
fbem-25536	42	14	supplier	supplier	NOUN
fbem-25536	42	15	quotes	quote	NOUN
fbem-25536	42	16	and	and	CCONJ
fbem-25536	42	17	terms	term	NOUN
fbem-25536	42	18	,	,	PUNCT
fbem-25536	42	19	reducing	reduce	VERB
fbem-25536	42	20	procurement	procurement	NOUN
fbem-25536	42	21	costs	cost	NOUN
fbem-25536	42	22	.	.	PUNCT
fbem-25536	43	1	in	in	ADP
fbem-25536	43	2	addition	addition	NOUN
fbem-25536	43	3	,	,	PUNCT
fbem-25536	43	4	enterprises	enterprise	NOUN
fbem-25536	43	5	can	can	AUX
fbem-25536	43	6	use	use	VERB
fbem-25536	43	7	big	big	ADJ
fbem-25536	43	8	data	datum	NOUN
fbem-25536	43	9	analysis	analysis	NOUN
fbem-25536	43	10	tools	tool	NOUN
fbem-25536	43	11	to	to	PART
fbem-25536	43	12	more	more	ADV
fbem-25536	43	13	accurately	accurately	ADV
fbem-25536	43	14	predict	predict	VERB
fbem-25536	43	15	market	market	NOUN
fbem-25536	43	16	trends	trend	NOUN
fbem-25536	43	17	and	and	CCONJ
fbem-25536	43	18	financial	financial	ADJ
fbem-25536	43	19	needs	need	NOUN
fbem-25536	43	20	,	,	PUNCT
fbem-25536	43	21	optimize	optimize	VERB
fbem-25536	43	22	capital	capital	NOUN
fbem-25536	43	23	management	management	NOUN
fbem-25536	43	24	and	and	CCONJ
fbem-25536	43	25	investment	investment	NOUN
fbem-25536	43	26	decisions	decision	NOUN
fbem-25536	43	27	,	,	PUNCT
fbem-25536	43	28	which	which	PRON
fbem-25536	43	29	helps	help	VERB
fbem-25536	43	30	avoid	avoid	VERB
fbem-25536	43	31	financial	financial	ADJ
fbem-25536	43	32	losses	loss	NOUN
fbem-25536	43	33	caused	cause	VERB
fbem-25536	43	34	by	by	ADP
fbem-25536	43	35	wrong	wrong	ADJ
fbem-25536	43	36	decisions	decision	NOUN
fbem-25536	43	37	.	.	PUNCT
fbem-25536	44	1	at	at	ADP
fbem-25536	44	2	the	the	DET
fbem-25536	44	3	same	same	ADJ
fbem-25536	44	4	time	time	NOUN
fbem-25536	44	5	,	,	PUNCT
fbem-25536	44	6	compared	compare	VERB
fbem-25536	44	7	with	with	ADP
fbem-25536	44	8	traditional	traditional	ADJ
fbem-25536	44	9	financial	financial	ADJ
fbem-25536	44	10	recording	recording	NOUN
fbem-25536	44	11	methods	method	NOUN
fbem-25536	44	12	,	,	PUNCT
fbem-25536	44	13	digital	digital	ADJ
fbem-25536	44	14	financial	financial	ADJ
fbem-25536	44	15	records	record	NOUN
fbem-25536	44	16	and	and	CCONJ
fbem-25536	44	17	reports	report	NOUN
fbem-25536	44	18	are	be	AUX
fbem-25536	44	19	easier	easy	ADJ
fbem-25536	44	20	to	to	PART
fbem-25536	44	21	meet	meet	VERB
fbem-25536	44	22	audit	audit	NOUN
fbem-25536	44	23	and	and	CCONJ
fbem-25536	44	24	compliance	compliance	NOUN
fbem-25536	44	25	requirements	requirement	NOUN
fbem-25536	44	26	,	,	PUNCT
fbem-25536	44	27	reducing	reduce	VERB
fbem-25536	44	28	the	the	DET
fbem-25536	44	29	time	time	NOUN
fbem-25536	44	30	and	and	CCONJ
fbem-25536	44	31	resource	resource	NOUN
fbem-25536	44	32	investment	investment	NOUN
fbem-25536	44	33	of	of	ADP
fbem-25536	44	34	enterprises	enterprise	NOUN
fbem-25536	44	35	in	in	ADP
fbem-25536	44	36	the	the	DET
fbem-25536	44	37	audit	audit	NOUN
fbem-25536	44	38	process	process	NOUN
fbem-25536	44	39	.	.	PUNCT
fbem-25536	45	1	2.3	2.3	NUM
fbem-25536	45	2	.	.	PUNCT
fbem-25536	45	3	adapting	adapt	VERB
fbem-25536	45	4	to	to	ADP
fbem-25536	45	5	the	the	DET
fbem-25536	45	6	development	development	NOUN
fbem-25536	45	7	of	of	ADP
fbem-25536	45	8	the	the	DET
fbem-25536	45	9	times	time	NOUN
fbem-25536	45	10	with	with	ADP
fbem-25536	45	11	the	the	DET
fbem-25536	45	12	development	development	NOUN
fbem-25536	45	13	of	of	ADP
fbem-25536	45	14	the	the	DET
fbem-25536	45	15	times	time	NOUN
fbem-25536	45	16	,	,	PUNCT
fbem-25536	45	17	china	china	PROPN
fbem-25536	45	18	's	's	PART
fbem-25536	45	19	social	social	ADJ
fbem-25536	45	20	and	and	CCONJ
fbem-25536	45	21	economic	economic	ADJ
fbem-25536	45	22	growth	growth	NOUN
fbem-25536	45	23	is	be	AUX
fbem-25536	45	24	stable	stable	ADJ
fbem-25536	45	25	and	and	CCONJ
fbem-25536	45	26	progressive	progressive	ADJ
fbem-25536	45	27	,	,	PUNCT
fbem-25536	45	28	and	and	CCONJ
fbem-25536	45	29	the	the	DET
fbem-25536	45	30	domestic	domestic	ADJ
fbem-25536	45	31	and	and	CCONJ
fbem-25536	45	32	international	international	ADJ
fbem-25536	45	33	dual	dual	ADJ
fbem-25536	45	34	circulation	circulation	NOUN
fbem-25536	45	35	is	be	AUX
fbem-25536	45	36	being	be	AUX
fbem-25536	45	37	built	build	VERB
fbem-25536	45	38	.	.	PUNCT
fbem-25536	46	1	high	high	ADJ
fbem-25536	46	2	-	-	PUNCT
fbem-25536	46	3	quality	quality	NOUN
fbem-25536	46	4	development	development	NOUN
fbem-25536	46	5	will	will	AUX
fbem-25536	46	6	have	have	VERB
fbem-25536	46	7	an	an	DET
fbem-25536	46	8	important	important	ADJ
fbem-25536	46	9	impact	impact	NOUN
fbem-25536	46	10	on	on	ADP
fbem-25536	46	11	all	all	DET
fbem-25536	46	12	industries	industry	NOUN
fbem-25536	46	13	,	,	PUNCT
fbem-25536	46	14	and	and	CCONJ
fbem-25536	46	15	digital	digital	ADJ
fbem-25536	46	16	transformation	transformation	NOUN
fbem-25536	46	17	can	can	AUX
fbem-25536	46	18	enhance	enhance	VERB
fbem-25536	46	19	the	the	DET
fbem-25536	46	20	growth	growth	NOUN
fbem-25536	46	21	potential	potential	NOUN
fbem-25536	46	22	of	of	ADP
fbem-25536	46	23	industries	industry	NOUN
fbem-25536	46	24	and	and	CCONJ
fbem-25536	46	25	enterprises	enterprise	NOUN
fbem-25536	46	26	.	.	PUNCT
fbem-25536	47	1	the	the	DET
fbem-25536	47	2	"	"	PUNCT
fbem-25536	47	3	14th	14th	ADJ
fbem-25536	47	4	five	five	NUM
fbem-25536	47	5	-	-	PUNCT
fbem-25536	47	6	year	year	NOUN
fbem-25536	47	7	plan	plan	NOUN
fbem-25536	47	8	"	"	PUNCT
fbem-25536	47	9	proposes	propose	VERB
fbem-25536	47	10	to	to	PART
fbem-25536	47	11	accelerate	accelerate	VERB
fbem-25536	47	12	digital	digital	ADJ
fbem-25536	47	13	development	development	NOUN
fbem-25536	47	14	,	,	PUNCT
fbem-25536	47	15	build	build	VERB
fbem-25536	47	16	a	a	DET
fbem-25536	47	17	digital	digital	ADJ
fbem-25536	47	18	economy	economy	NOUN
fbem-25536	47	19	,	,	PUNCT
fbem-25536	47	20	digital	digital	ADJ
fbem-25536	47	21	society	society	NOUN
fbem-25536	47	22	,	,	PUNCT
fbem-25536	47	23	and	and	CCONJ
fbem-25536	47	24	digital	digital	ADJ
fbem-25536	47	25	government	government	NOUN
fbem-25536	47	26	,	,	PUNCT
fbem-25536	47	27	and	and	CCONJ
fbem-25536	47	28	create	create	VERB
fbem-25536	47	29	a	a	DET
fbem-25536	47	30	good	good	ADJ
fbem-25536	47	31	digital	digital	ADJ
fbem-25536	47	32	ecosystem	ecosystem	NOUN
fbem-25536	47	33	,	,	PUNCT
fbem-25536	47	34	building	build	VERB
fbem-25536	47	35	a	a	DET
fbem-25536	47	36	digital	digital	ADJ
fbem-25536	47	37	china	china	NOUN
fbem-25536	47	38	.	.	PUNCT
fbem-25536	48	1	[	[	X
fbem-25536	48	2	3	3	X
fbem-25536	48	3	]	]	PUNCT
fbem-25536	48	4	the	the	DET
fbem-25536	48	5	digital	digital	ADJ
fbem-25536	48	6	age	age	NOUN
fbem-25536	48	7	puts	put	VERB
fbem-25536	48	8	forward	forward	ADV
fbem-25536	48	9	an	an	DET
fbem-25536	48	10	inevitable	inevitable	ADJ
fbem-25536	48	11	requirement	requirement	NOUN
fbem-25536	48	12	for	for	ADP
fbem-25536	48	13	the	the	DET
fbem-25536	48	14	digital	digital	ADJ
fbem-25536	48	15	transformation	transformation	NOUN
fbem-25536	48	16	of	of	ADP
fbem-25536	48	17	enterprise	enterprise	NOUN
fbem-25536	48	18	accounting	accounting	NOUN
fbem-25536	48	19	.	.	PUNCT
fbem-25536	49	1	accelerating	accelerate	VERB
fbem-25536	49	2	the	the	DET
fbem-25536	49	3	digital	digital	ADJ
fbem-25536	49	4	transformation	transformation	NOUN
fbem-25536	49	5	of	of	ADP
fbem-25536	49	6	enterprise	enterprise	NOUN
fbem-25536	49	7	accounting	accounting	NOUN
fbem-25536	49	8	is	be	AUX
fbem-25536	49	9	not	not	PART
fbem-25536	49	10	only	only	ADV
fbem-25536	49	11	the	the	DET
fbem-25536	49	12	inevitable	inevitable	ADJ
fbem-25536	49	13	choice	choice	NOUN
fbem-25536	49	14	for	for	ADP
fbem-25536	49	15	implementing	implement	VERB
fbem-25536	49	16	the	the	DET
fbem-25536	49	17	national	national	PROPN
fbem-25536	49	18	informatization	informatization	PROPN
fbem-25536	49	19	development	development	NOUN
fbem-25536	49	20	strategy	strategy	NOUN
fbem-25536	49	21	,	,	PUNCT
fbem-25536	49	22	promoting	promote	VERB
fbem-25536	49	23	the	the	DET
fbem-25536	49	24	deep	deep	ADJ
fbem-25536	49	25	integration	integration	NOUN
fbem-25536	49	26	of	of	ADP
fbem-25536	49	27	digital	digital	ADJ
fbem-25536	49	28	economy	economy	NOUN
fbem-25536	49	29	and	and	CCONJ
fbem-25536	49	30	real	real	ADJ
fbem-25536	49	31	economy	economy	NOUN
fbem-25536	49	32	,	,	PUNCT
fbem-25536	49	33	and	and	CCONJ
fbem-25536	49	34	building	build	VERB
fbem-25536	49	35	a	a	DET
fbem-25536	49	36	digital	digital	ADJ
fbem-25536	49	37	china	china	NOUN
fbem-25536	49	38	,	,	PUNCT
fbem-25536	49	39	but	but	CCONJ
fbem-25536	49	40	also	also	ADV
fbem-25536	49	41	of	of	ADP
fbem-25536	49	42	great	great	ADJ
fbem-25536	49	43	significance	significance	NOUN
fbem-25536	49	44	for	for	ADP
fbem-25536	49	45	promoting	promote	VERB
fbem-25536	49	46	the	the	DET
fbem-25536	49	47	expansion	expansion	NOUN
fbem-25536	49	48	of	of	ADP
fbem-25536	49	49	accounting	accounting	NOUN
fbem-25536	49	50	functions	function	NOUN
fbem-25536	49	51	,	,	PUNCT
fbem-25536	49	52	improving	improve	VERB
fbem-25536	49	53	the	the	DET
fbem-25536	49	54	level	level	NOUN
fbem-25536	49	55	of	of	ADP
fbem-25536	49	56	accounting	accounting	NOUN
fbem-25536	49	57	work	work	NOUN
fbem-25536	49	58	in	in	ADP
fbem-25536	49	59	china	china	PROPN
fbem-25536	49	60	,	,	PUNCT
fbem-25536	49	61	and	and	CCONJ
fbem-25536	49	62	improving	improve	VERB
fbem-25536	49	63	the	the	DET
fbem-25536	49	64	level	level	NOUN
fbem-25536	49	65	of	of	ADP
fbem-25536	49	66	accounting	accounting	NOUN
fbem-25536	49	67	informatization	informatization	NOUN
fbem-25536	49	68	.	.	PUNCT
fbem-25536	50	1	china	china	PROPN
fbem-25536	50	2	is	be	AUX
fbem-25536	50	3	experiencing	experience	VERB
fbem-25536	50	4	the	the	DET
fbem-25536	50	5	fourth	fourth	ADJ
fbem-25536	50	6	industrial	industrial	ADJ
fbem-25536	50	7	revolution	revolution	NOUN
fbem-25536	50	8	of	of	ADP
fbem-25536	50	9	rapid	rapid	ADJ
fbem-25536	50	10	technological	technological	ADJ
fbem-25536	50	11	development	development	NOUN
fbem-25536	50	12	and	and	CCONJ
fbem-25536	50	13	technological	technological	ADJ
fbem-25536	50	14	rapid	rapid	ADJ
fbem-25536	50	15	iteration	iteration	NOUN
fbem-25536	50	16	.	.	PUNCT
fbem-25536	51	1	digital	digital	ADJ
fbem-25536	51	2	technologies	technology	NOUN
fbem-25536	51	3	such	such	ADJ
fbem-25536	51	4	as	as	ADP
fbem-25536	51	5	big	big	ADJ
fbem-25536	51	6	data	datum	NOUN
fbem-25536	51	7	,	,	PUNCT
fbem-25536	51	8	artificial	artificial	ADJ
fbem-25536	51	9	intelligence	intelligence	NOUN
fbem-25536	51	10	,	,	PUNCT
fbem-25536	51	11	mobile	mobile	ADJ
fbem-25536	51	12	internet	internet	NOUN
fbem-25536	51	13	,	,	PUNCT
fbem-25536	51	14	cloud	cloud	NOUN
fbem-25536	51	15	computing	computing	NOUN
fbem-25536	51	16	,	,	PUNCT
fbem-25536	51	17	internet	internet	NOUN
fbem-25536	51	18	of	of	ADP
fbem-25536	51	19	things	thing	NOUN
fbem-25536	51	20	,	,	PUNCT
fbem-25536	51	21	and	and	CCONJ
fbem-25536	51	22	blockchain	blockchain	PROPN
fbem-25536	51	23	are	be	AUX
fbem-25536	51	24	developing	develop	VERB
fbem-25536	51	25	rapidly	rapidly	ADV
fbem-25536	51	26	,	,	PUNCT
fbem-25536	51	27	and	and	CCONJ
fbem-25536	51	28	application	application	NOUN
fbem-25536	51	29	scenarios	scenario	NOUN
fbem-25536	51	30	are	be	AUX
fbem-25536	51	31	deepening	deepen	VERB
fbem-25536	51	32	,	,	PUNCT
fbem-25536	51	33	enabling	enable	VERB
fbem-25536	51	34	the	the	DET
fbem-25536	51	35	digital	digital	ADJ
fbem-25536	51	36	transformation	transformation	NOUN
fbem-25536	51	37	of	of	ADP
fbem-25536	51	38	the	the	DET
fbem-25536	51	39	economic	economic	ADJ
fbem-25536	51	40	society	society	NOUN
fbem-25536	51	41	to	to	PART
fbem-25536	51	42	start	start	VERB
fbem-25536	51	43	and	and	CCONJ
fbem-25536	51	44	advance	advance	VERB
fbem-25536	51	45	comprehensively	comprehensively	ADV
fbem-25536	51	46	.	.	PUNCT
fbem-25536	52	1	this	this	PRON
fbem-25536	52	2	brings	bring	VERB
fbem-25536	52	3	new	new	ADJ
fbem-25536	52	4	opportunities	opportunity	NOUN
fbem-25536	52	5	for	for	ADP
fbem-25536	52	6	the	the	DET
fbem-25536	52	7	digital	digital	ADJ
fbem-25536	52	8	transformation	transformation	NOUN
fbem-25536	52	9	of	of	ADP
fbem-25536	52	10	accounting	accounting	NOUN
fbem-25536	52	11	informatization	informatization	NOUN
fbem-25536	52	12	application	application	NOUN
fbem-25536	52	13	scenarios	scenario	NOUN
fbem-25536	52	14	in	in	ADP
fbem-25536	52	15	the	the	DET
fbem-25536	52	16	new	new	ADJ
fbem-25536	52	17	era	era	NOUN
fbem-25536	52	18	,	,	PUNCT
fbem-25536	52	19	and	and	CCONJ
fbem-25536	52	20	also	also	ADV
fbem-25536	52	21	brings	bring	VERB
fbem-25536	52	22	unprecedented	unprecedented	ADJ
fbem-25536	52	23	challenges	challenge	NOUN
fbem-25536	52	24	.	.	PUNCT
fbem-25536	53	1	in	in	ADP
fbem-25536	53	2	this	this	DET
fbem-25536	53	3	context	context	NOUN
fbem-25536	53	4	,	,	PUNCT
fbem-25536	53	5	the	the	DET
fbem-25536	53	6	application	application	NOUN
fbem-25536	53	7	of	of	ADP
fbem-25536	53	8	big	big	ADJ
fbem-25536	53	9	data	datum	NOUN
fbem-25536	53	10	is	be	AUX
fbem-25536	53	11	growing	grow	VERB
fbem-25536	53	12	exponentially	exponentially	ADV
fbem-25536	53	13	,	,	PUNCT
fbem-25536	53	14	and	and	CCONJ
fbem-25536	53	15	the	the	DET
fbem-25536	53	16	role	role	NOUN
fbem-25536	53	17	and	and	CCONJ
fbem-25536	53	18	support	support	NOUN
fbem-25536	53	19	of	of	ADP
fbem-25536	53	20	the	the	DET
fbem-25536	53	21	digital	digital	ADJ
fbem-25536	53	22	economy	economy	NOUN
fbem-25536	53	23	in	in	ADP
fbem-25536	53	24	china	china	PROPN
fbem-25536	53	25	are	be	AUX
fbem-25536	53	26	more	more	ADV
fbem-25536	53	27	obvious	obvious	ADJ
fbem-25536	53	28	.	.	PUNCT
fbem-25536	54	1	therefore	therefore	ADV
fbem-25536	54	2	,	,	PUNCT
fbem-25536	54	3	enterprise	enterprise	NOUN
fbem-25536	54	4	accounting	accounting	NOUN
fbem-25536	54	5	needs	need	NOUN
fbem-25536	54	6	to	to	PART
fbem-25536	54	7	be	be	AUX
fbem-25536	54	8	in	in	ADP
fbem-25536	54	9	line	line	NOUN
fbem-25536	54	10	with	with	ADP
fbem-25536	54	11	the	the	DET
fbem-25536	54	12	development	development	NOUN
fbem-25536	54	13	requirements	requirement	NOUN
fbem-25536	54	14	of	of	ADP
fbem-25536	54	15	the	the	DET
fbem-25536	54	16	times	time	NOUN
fbem-25536	54	17	,	,	PUNCT
fbem-25536	54	18	promote	promote	VERB
fbem-25536	54	19	its	its	PRON
fbem-25536	54	20	transformation	transformation	NOUN
fbem-25536	54	21	towards	towards	ADP
fbem-25536	54	22	digitization	digitization	NOUN
fbem-25536	54	23	.	.	PUNCT
fbem-25536	55	1	2.4	2.4	NUM
fbem-25536	55	2	.	.	PUNCT
fbem-25536	56	1	realizing	realize	VERB
fbem-25536	56	2	resource	resource	NOUN
fbem-25536	56	3	sharing	sharing	NOUN
fbem-25536	56	4	in	in	ADP
fbem-25536	56	5	the	the	DET
fbem-25536	56	6	era	era	NOUN
fbem-25536	56	7	of	of	ADP
fbem-25536	56	8	rapid	rapid	ADJ
fbem-25536	56	9	development	development	NOUN
fbem-25536	56	10	of	of	ADP
fbem-25536	56	11	science	science	NOUN
fbem-25536	56	12	and	and	CCONJ
fbem-25536	56	13	technology	technology	NOUN
fbem-25536	56	14	,	,	PUNCT
fbem-25536	56	15	the	the	DET
fbem-25536	56	16	diversity	diversity	NOUN
fbem-25536	56	17	and	and	CCONJ
fbem-25536	56	18	complexity	complexity	NOUN
fbem-25536	56	19	of	of	ADP
fbem-25536	56	20	data	datum	NOUN
fbem-25536	56	21	make	make	VERB
fbem-25536	56	22	the	the	DET
fbem-25536	56	23	traditional	traditional	ADJ
fbem-25536	56	24	financial	financial	ADJ
fbem-25536	56	25	management	management	NOUN
fbem-25536	56	26	model	model	NOUN
fbem-25536	56	27	unable	unable	ADJ
fbem-25536	56	28	to	to	PART
fbem-25536	56	29	meet	meet	VERB
fbem-25536	56	30	the	the	DET
fbem-25536	56	31	requirements	requirement	NOUN
fbem-25536	56	32	of	of	ADP
fbem-25536	56	33	modern	modern	ADJ
fbem-25536	56	34	enterprises	enterprise	NOUN
fbem-25536	56	35	.	.	PUNCT
fbem-25536	57	1	in	in	ADP
fbem-25536	57	2	order	order	NOUN
fbem-25536	57	3	to	to	PART
fbem-25536	57	4	improve	improve	VERB
fbem-25536	57	5	the	the	DET
fbem-25536	57	6	efficiency	efficiency	NOUN
fbem-25536	57	7	and	and	CCONJ
fbem-25536	57	8	accuracy	accuracy	NOUN
fbem-25536	57	9	of	of	ADP
fbem-25536	57	10	financial	financial	ADJ
fbem-25536	57	11	management	management	NOUN
fbem-25536	57	12	,	,	PUNCT
fbem-25536	57	13	enterprises	enterprise	NOUN
fbem-25536	57	14	need	need	VERB
fbem-25536	57	15	to	to	PART
fbem-25536	57	16	introduce	introduce	VERB
fbem-25536	57	17	advanced	advanced	ADJ
fbem-25536	57	18	information	information	NOUN
fbem-25536	57	19	technologies	technology	NOUN
fbem-25536	57	20	such	such	ADJ
fbem-25536	57	21	as	as	ADP
fbem-25536	57	22	cloud	cloud	NOUN
fbem-25536	57	23	computing	computing	NOUN
fbem-25536	57	24	,	,	PUNCT
fbem-25536	57	25	big	big	ADJ
fbem-25536	57	26	data	datum	NOUN
fbem-25536	57	27	analysis	analysis	NOUN
fbem-25536	57	28	,	,	PUNCT
fbem-25536	57	29	and	and	CCONJ
fbem-25536	57	30	artificial	artificial	ADJ
fbem-25536	57	31	intelligence	intelligence	NOUN
fbem-25536	57	32	to	to	PART
fbem-25536	57	33	carry	carry	VERB
fbem-25536	57	34	out	out	ADP
fbem-25536	57	35	the	the	DET
fbem-25536	57	36	digital	digital	ADJ
fbem-25536	57	37	transformation	transformation	NOUN
fbem-25536	57	38	of	of	ADP
fbem-25536	57	39	enterprise	enterprise	NOUN
fbem-25536	57	40	accounting	accounting	NOUN
fbem-25536	57	41	.	.	PUNCT
fbem-25536	58	1	secondly	secondly	ADV
fbem-25536	58	2	,	,	PUNCT
fbem-25536	58	3	in	in	ADP
fbem-25536	58	4	the	the	DET
fbem-25536	58	5	context	context	NOUN
fbem-25536	58	6	of	of	ADP
fbem-25536	58	7	big	big	ADJ
fbem-25536	58	8	data	datum	NOUN
fbem-25536	58	9	,	,	PUNCT
fbem-25536	58	10	enterprises	enterprise	NOUN
fbem-25536	58	11	need	need	VERB
fbem-25536	58	12	to	to	PART
fbem-25536	58	13	integrate	integrate	VERB
fbem-25536	58	14	internal	internal	ADJ
fbem-25536	58	15	and	and	CCONJ
fbem-25536	58	16	external	external	ADJ
fbem-25536	58	17	resources	resource	NOUN
fbem-25536	58	18	to	to	PART
fbem-25536	58	19	optimize	optimize	VERB
fbem-25536	58	20	financial	financial	ADJ
fbem-25536	58	21	management	management	NOUN
fbem-25536	58	22	.	.	PUNCT
fbem-25536	59	1	by	by	ADP
fbem-25536	59	2	establishing	establish	VERB
fbem-25536	59	3	a	a	DET
fbem-25536	59	4	financial	financial	ADJ
fbem-25536	59	5	sharing	sharing	NOUN
fbem-25536	59	6	center	center	NOUN
fbem-25536	59	7	,	,	PUNCT
fbem-25536	59	8	enterprises	enterprise	NOUN
fbem-25536	59	9	have	have	AUX
fbem-25536	59	10	realized	realize	VERB
fbem-25536	59	11	the	the	DET
fbem-25536	59	12	standardization	standardization	NOUN
fbem-25536	59	13	and	and	CCONJ
fbem-25536	59	14	process	process	NOUN
fbem-25536	59	15	of	of	ADP
fbem-25536	59	16	financial	financial	ADJ
fbem-25536	59	17	management	management	NOUN
fbem-25536	59	18	.	.	PUNCT
fbem-25536	60	1	while	while	SCONJ
fbem-25536	60	2	improving	improve	VERB
fbem-25536	60	3	the	the	DET
fbem-25536	60	4	efficiency	efficiency	NOUN
fbem-25536	60	5	of	of	ADP
fbem-25536	60	6	financial	financial	ADJ
fbem-25536	60	7	work	work	NOUN
fbem-25536	60	8	,	,	PUNCT
fbem-25536	60	9	the	the	DET
fbem-25536	60	10	sharing	sharing	NOUN
fbem-25536	60	11	of	of	ADP
fbem-25536	60	12	financial	financial	ADJ
fbem-25536	60	13	centers	center	NOUN
fbem-25536	60	14	is	be	AUX
fbem-25536	60	15	conducive	conducive	ADJ
fbem-25536	60	16	to	to	ADP
fbem-25536	60	17	the	the	DET
fbem-25536	60	18	centralized	centralized	ADJ
fbem-25536	60	19	allocation	allocation	NOUN
fbem-25536	60	20	of	of	ADP
fbem-25536	60	21	financial	financial	ADJ
fbem-25536	60	22	resources	resource	NOUN
fbem-25536	60	23	.	.	PUNCT
fbem-25536	61	1	through	through	ADP
fbem-25536	61	2	the	the	DET
fbem-25536	61	3	rational	rational	ADJ
fbem-25536	61	4	use	use	NOUN
fbem-25536	61	5	of	of	ADP
fbem-25536	61	6	big	big	ADJ
fbem-25536	61	7	data	datum	NOUN
fbem-25536	61	8	technology	technology	NOUN
fbem-25536	61	9	,	,	PUNCT
fbem-25536	61	10	enterprises	enterprise	NOUN
fbem-25536	61	11	can	can	AUX
fbem-25536	61	12	create	create	VERB
fbem-25536	61	13	a	a	DET
fbem-25536	61	14	more	more	ADV
fbem-25536	61	15	comprehensive	comprehensive	ADJ
fbem-25536	61	16	and	and	CCONJ
fbem-25536	61	17	complete	complete	ADJ
fbem-25536	61	18	accounting	accounting	NOUN
fbem-25536	61	19	resource	resource	NOUN
fbem-25536	61	20	sharing	sharing	NOUN
fbem-25536	61	21	system	system	NOUN
fbem-25536	61	22	,	,	PUNCT
fbem-25536	61	23	and	and	CCONJ
fbem-25536	61	24	install	install	VERB
fbem-25536	61	25	mobile	mobile	ADJ
fbem-25536	61	26	device	device	NOUN
fbem-25536	61	27	interfaces	interface	NOUN
fbem-25536	61	28	in	in	ADP
fbem-25536	61	29	all	all	DET
fbem-25536	61	30	departments	department	NOUN
fbem-25536	61	31	to	to	PART
fbem-25536	61	32	expand	expand	VERB
fbem-25536	61	33	the	the	DET
fbem-25536	61	34	coverage	coverage	NOUN
fbem-25536	61	35	and	and	CCONJ
fbem-25536	61	36	types	type	NOUN
fbem-25536	61	37	of	of	ADP
fbem-25536	61	38	accounting	accounting	NOUN
fbem-25536	61	39	information	information	NOUN
fbem-25536	61	40	collection	collection	NOUN
fbem-25536	61	41	,	,	PUNCT
fbem-25536	61	42	and	and	CCONJ
fbem-25536	61	43	improve	improve	VERB
fbem-25536	61	44	the	the	DET
fbem-25536	61	45	effective	effective	ADJ
fbem-25536	61	46	integration	integration	NOUN
fbem-25536	61	47	between	between	ADP
fbem-25536	61	48	industry	industry	NOUN
fbem-25536	61	49	and	and	CCONJ
fbem-25536	61	50	finance	finance	NOUN
fbem-25536	61	51	.	.	PUNCT
fbem-25536	62	1	while	while	SCONJ
fbem-25536	62	2	improving	improve	VERB
fbem-25536	62	3	the	the	DET
fbem-25536	62	4	phenomenon	phenomenon	NOUN
fbem-25536	62	5	of	of	ADP
fbem-25536	62	6	"	"	PUNCT
fbem-25536	62	7	information	information	NOUN
fbem-25536	62	8	island	island	NOUN
fbem-25536	62	9	"	"	PUNCT
fbem-25536	62	10	,	,	PUNCT
fbem-25536	62	11	the	the	DET
fbem-25536	62	12	collection	collection	NOUN
fbem-25536	62	13	of	of	ADP
fbem-25536	62	14	accounting	accounting	NOUN
fbem-25536	62	15	information	information	NOUN
fbem-25536	62	16	is	be	AUX
fbem-25536	62	17	more	more	ADV
fbem-25536	62	18	convenient	convenient	ADJ
fbem-25536	62	19	and	and	CCONJ
fbem-25536	62	20	timelier	timely	ADJ
fbem-25536	62	21	.	.	PUNCT
fbem-25536	63	1	3	3	X
fbem-25536	63	2	.	.	X
fbem-25536	63	3	challenges	challenge	NOUN
fbem-25536	63	4	of	of	ADP
fbem-25536	63	5	digital	digital	ADJ
fbem-25536	63	6	transformation	transformation	NOUN
fbem-25536	63	7	of	of	ADP
fbem-25536	63	8	enterprise	enterprise	NOUN
fbem-25536	63	9	accounting	account	VERB
fbem-25536	63	10	in	in	ADP
fbem-25536	63	11	the	the	DET
fbem-25536	63	12	context	context	NOUN
fbem-25536	63	13	of	of	ADP
fbem-25536	63	14	big	big	ADJ
fbem-25536	63	15	data	datum	NOUN
fbem-25536	63	16	3.1	3.1	NUM
fbem-25536	63	17	.	.	PUNCT
fbem-25536	64	1	accounting	accounting	NOUN
fbem-25536	64	2	data	datum	NOUN
fbem-25536	64	3	management	management	NOUN
fbem-25536	64	4	and	and	CCONJ
fbem-25536	64	5	security	security	NOUN
fbem-25536	64	6	accounting	accounting	NOUN
fbem-25536	64	7	information	information	NOUN
fbem-25536	64	8	is	be	AUX
fbem-25536	64	9	a	a	DET
fbem-25536	64	10	true	true	ADJ
fbem-25536	64	11	reflection	reflection	NOUN
fbem-25536	64	12	of	of	ADP
fbem-25536	64	13	an	an	DET
fbem-25536	64	14	enterprise	enterprise	NOUN
fbem-25536	64	15	's	's	PART
fbem-25536	64	16	cash	cash	NOUN
fbem-25536	64	17	flow	flow	NOUN
fbem-25536	64	18	,	,	PUNCT
fbem-25536	64	19	business	business	NOUN
fbem-25536	64	20	results	result	NOUN
fbem-25536	64	21	,	,	PUNCT
fbem-25536	64	22	and	and	CCONJ
fbem-25536	64	23	financial	financial	ADJ
fbem-25536	64	24	status	status	NOUN
fbem-25536	64	25	,	,	PUNCT
fbem-25536	64	26	and	and	CCONJ
fbem-25536	64	27	its	its	PRON
fbem-25536	64	28	importance	importance	NOUN
fbem-25536	64	29	to	to	PART
fbem-25536	64	30	enterprise	enterprise	VERB
fbem-25536	64	31	financial	financial	ADJ
fbem-25536	64	32	management	management	NOUN
fbem-25536	64	33	is	be	AUX
fbem-25536	64	34	unquestionable	unquestionable	ADJ
fbem-25536	64	35	.	.	PUNCT
fbem-25536	65	1	in	in	ADP
fbem-25536	65	2	the	the	DET
fbem-25536	65	3	context	context	NOUN
fbem-25536	65	4	of	of	ADP
fbem-25536	65	5	big	big	ADJ
fbem-25536	65	6	data	datum	NOUN
fbem-25536	65	7	,	,	PUNCT
fbem-25536	65	8	the	the	DET
fbem-25536	65	9	digital	digital	ADJ
fbem-25536	65	10	transformation	transformation	NOUN
fbem-25536	65	11	of	of	ADP
fbem-25536	65	12	enterprise	enterprise	NOUN
fbem-25536	65	13	accounting	accounting	NOUN
fbem-25536	65	14	needs	need	NOUN
fbem-25536	65	15	to	to	PART
fbem-25536	65	16	process	process	VERB
fbem-25536	65	17	massive	massive	ADJ
fbem-25536	65	18	data	datum	NOUN
fbem-25536	65	19	.	.	PUNCT
fbem-25536	66	1	on	on	ADP
fbem-25536	66	2	the	the	DET
fbem-25536	66	3	one	one	NUM
fbem-25536	66	4	hand	hand	NOUN
fbem-25536	66	5	,	,	PUNCT
fbem-25536	66	6	this	this	PRON
fbem-25536	66	7	makes	make	VERB
fbem-25536	66	8	it	it	PRON
fbem-25536	66	9	easier	easy	ADJ
fbem-25536	66	10	and	and	CCONJ
fbem-25536	66	11	faster	fast	ADV
fbem-25536	66	12	for	for	SCONJ
fbem-25536	66	13	enterprises	enterprise	NOUN
fbem-25536	66	14	to	to	PART
fbem-25536	66	15	obtain	obtain	VERB
fbem-25536	66	16	and	and	CCONJ
fbem-25536	66	17	utilize	utilize	VERB
fbem-25536	66	18	data	datum	NOUN
fbem-25536	66	19	,	,	PUNCT
fbem-25536	66	20	improving	improve	VERB
fbem-25536	66	21	the	the	DET
fbem-25536	66	22	efficiency	efficiency	NOUN
fbem-25536	66	23	and	and	CCONJ
fbem-25536	66	24	accuracy	accuracy	NOUN
fbem-25536	66	25	of	of	ADP
fbem-25536	66	26	enterprise	enterprise	NOUN
fbem-25536	66	27	financial	financial	ADJ
fbem-25536	66	28	management	management	NOUN
fbem-25536	66	29	.	.	PUNCT
fbem-25536	67	1	154	154	NUM
fbem-25536	67	2	on	on	ADP
fbem-25536	67	3	the	the	DET
fbem-25536	67	4	other	other	ADJ
fbem-25536	67	5	hand	hand	NOUN
fbem-25536	67	6	,	,	PUNCT
fbem-25536	67	7	it	it	PRON
fbem-25536	67	8	also	also	ADV
fbem-25536	67	9	exposes	expose	VERB
fbem-25536	67	10	enterprises	enterprise	NOUN
fbem-25536	67	11	to	to	ADP
fbem-25536	67	12	unprecedented	unprecedented	ADJ
fbem-25536	67	13	information	information	NOUN
fbem-25536	67	14	security	security	NOUN
fbem-25536	67	15	risks	risk	NOUN
fbem-25536	67	16	.	.	PUNCT
fbem-25536	68	1	as	as	ADP
fbem-25536	68	2	the	the	DET
fbem-25536	68	3	degree	degree	NOUN
fbem-25536	68	4	of	of	ADP
fbem-25536	68	5	enterprise	enterprise	NOUN
fbem-25536	68	6	digitization	digitization	NOUN
fbem-25536	68	7	increases	increase	NOUN
fbem-25536	68	8	,	,	PUNCT
fbem-25536	68	9	many	many	ADJ
fbem-25536	68	10	enterprises	enterprise	NOUN
fbem-25536	68	11	adopt	adopt	VERB
fbem-25536	68	12	cloud	cloud	NOUN
fbem-25536	68	13	computing	computing	NOUN
fbem-25536	68	14	services	service	NOUN
fbem-25536	68	15	to	to	PART
fbem-25536	68	16	store	store	VERB
fbem-25536	68	17	and	and	CCONJ
fbem-25536	68	18	process	process	VERB
fbem-25536	68	19	accounting	accounting	NOUN
fbem-25536	68	20	data	datum	NOUN
fbem-25536	68	21	,	,	PUNCT
fbem-25536	68	22	making	make	VERB
fbem-25536	68	23	accounting	accounting	NOUN
fbem-25536	68	24	data	datum	NOUN
fbem-25536	68	25	more	more	ADV
fbem-25536	68	26	easily	easily	ADV
fbem-25536	68	27	accessible	accessible	ADJ
fbem-25536	68	28	and	and	CCONJ
fbem-25536	68	29	output	output	NOUN
fbem-25536	68	30	.	.	PUNCT
fbem-25536	69	1	this	this	PRON
fbem-25536	69	2	may	may	AUX
fbem-25536	69	3	lead	lead	VERB
fbem-25536	69	4	to	to	ADP
fbem-25536	69	5	an	an	DET
fbem-25536	69	6	increased	increase	VERB
fbem-25536	69	7	risk	risk	NOUN
fbem-25536	69	8	of	of	ADP
fbem-25536	69	9	data	datum	NOUN
fbem-25536	69	10	leakage	leakage	NOUN
fbem-25536	69	11	.	.	PUNCT
fbem-25536	70	1	additionally	additionally	ADV
fbem-25536	70	2	,	,	PUNCT
fbem-25536	70	3	due	due	ADP
fbem-25536	70	4	to	to	ADP
fbem-25536	70	5	the	the	DET
fbem-25536	70	6	lack	lack	NOUN
fbem-25536	70	7	of	of	ADP
fbem-25536	70	8	professional	professional	ADJ
fbem-25536	70	9	capabilities	capability	NOUN
fbem-25536	70	10	of	of	ADP
fbem-25536	70	11	enterprise	enterprise	NOUN
fbem-25536	70	12	accountants	accountant	NOUN
fbem-25536	70	13	,	,	PUNCT
fbem-25536	70	14	there	there	PRON
fbem-25536	70	15	may	may	AUX
fbem-25536	70	16	be	be	AUX
fbem-25536	70	17	a	a	DET
fbem-25536	70	18	risk	risk	NOUN
fbem-25536	70	19	of	of	ADP
fbem-25536	70	20	data	datum	NOUN
fbem-25536	70	21	damage	damage	NOUN
fbem-25536	70	22	due	due	ADP
fbem-25536	70	23	to	to	ADP
fbem-25536	70	24	improper	improper	ADJ
fbem-25536	70	25	operations	operation	NOUN
fbem-25536	70	26	when	when	SCONJ
fbem-25536	70	27	processing	process	VERB
fbem-25536	70	28	accounting	accounting	NOUN
fbem-25536	70	29	data	datum	NOUN
fbem-25536	70	30	.	.	PUNCT
fbem-25536	71	1	3.2	3.2	NUM
fbem-25536	71	2	.	.	PUNCT
fbem-25536	72	1	organizational	organizational	ADJ
fbem-25536	72	2	change	change	NOUN
fbem-25536	72	3	and	and	CCONJ
fbem-25536	72	4	management	management	NOUN
fbem-25536	72	5	digital	digital	ADJ
fbem-25536	72	6	transformation	transformation	NOUN
fbem-25536	72	7	is	be	AUX
fbem-25536	72	8	not	not	PART
fbem-25536	72	9	only	only	ADV
fbem-25536	72	10	a	a	DET
fbem-25536	72	11	change	change	NOUN
fbem-25536	72	12	at	at	ADP
fbem-25536	72	13	the	the	DET
fbem-25536	72	14	technical	technical	ADJ
fbem-25536	72	15	level	level	NOUN
fbem-25536	72	16	,	,	PUNCT
fbem-25536	72	17	but	but	CCONJ
fbem-25536	72	18	also	also	ADV
fbem-25536	72	19	a	a	DET
fbem-25536	72	20	change	change	NOUN
fbem-25536	72	21	in	in	ADP
fbem-25536	72	22	the	the	DET
fbem-25536	72	23	management	management	NOUN
fbem-25536	72	24	model	model	NOUN
fbem-25536	72	25	and	and	CCONJ
fbem-25536	72	26	processes	process	NOUN
fbem-25536	72	27	of	of	ADP
fbem-25536	72	28	enterprises	enterprise	NOUN
fbem-25536	72	29	.	.	PUNCT
fbem-25536	73	1	[	[	X
fbem-25536	73	2	4	4	X
fbem-25536	73	3	]	]	PUNCT
fbem-25536	73	4	a	a	DET
fbem-25536	73	5	few	few	ADJ
fbem-25536	73	6	enterprises	enterprise	NOUN
fbem-25536	73	7	have	have	AUX
fbem-25536	73	8	not	not	PART
fbem-25536	73	9	yet	yet	ADV
fbem-25536	73	10	established	establish	VERB
fbem-25536	73	11	a	a	DET
fbem-25536	73	12	management	management	NOUN
fbem-25536	73	13	accounting	accounting	NOUN
fbem-25536	73	14	system	system	NOUN
fbem-25536	73	15	that	that	PRON
fbem-25536	73	16	is	be	AUX
fbem-25536	73	17	suitable	suitable	ADJ
fbem-25536	73	18	for	for	ADP
fbem-25536	73	19	their	their	PRON
fbem-25536	73	20	own	own	ADJ
fbem-25536	73	21	development	development	NOUN
fbem-25536	73	22	[	[	X
fbem-25536	73	23	4	4	NUM
fbem-25536	73	24	]	]	PUNCT
fbem-25536	73	25	.	.	PUNCT
fbem-25536	74	1	the	the	DET
fbem-25536	74	2	traditional	traditional	ADJ
fbem-25536	74	3	financial	financial	ADJ
fbem-25536	74	4	department	department	NOUN
fbem-25536	74	5	is	be	AUX
fbem-25536	74	6	accustomed	accustom	VERB
fbem-25536	74	7	to	to	ADP
fbem-25536	74	8	the	the	DET
fbem-25536	74	9	manual	manual	ADJ
fbem-25536	74	10	process	process	NOUN
fbem-25536	74	11	of	of	ADP
fbem-25536	74	12	paperbased	paperbased	ADJ
fbem-25536	74	13	bookkeeping	bookkeeping	NOUN
fbem-25536	74	14	and	and	CCONJ
fbem-25536	74	15	can	can	AUX
fbem-25536	74	16	not	not	PART
fbem-25536	74	17	fully	fully	ADV
fbem-25536	74	18	adapt	adapt	VERB
fbem-25536	74	19	to	to	ADP
fbem-25536	74	20	the	the	DET
fbem-25536	74	21	workflow	workflow	NOUN
fbem-25536	74	22	after	after	ADP
fbem-25536	74	23	enterprise	enterprise	NOUN
fbem-25536	74	24	digital	digital	ADJ
fbem-25536	74	25	transformation	transformation	NOUN
fbem-25536	74	26	.	.	PUNCT
fbem-25536	75	1	furthermore	furthermore	ADV
fbem-25536	75	2	,	,	PUNCT
fbem-25536	75	3	some	some	DET
fbem-25536	75	4	enterprises	enterprise	NOUN
fbem-25536	75	5	have	have	AUX
fbem-25536	75	6	not	not	PART
fbem-25536	75	7	yet	yet	ADV
fbem-25536	75	8	established	establish	VERB
fbem-25536	75	9	unified	unified	ADJ
fbem-25536	75	10	standards	standard	NOUN
fbem-25536	75	11	for	for	ADP
fbem-25536	75	12	the	the	DET
fbem-25536	75	13	responsibilities	responsibility	NOUN
fbem-25536	75	14	and	and	CCONJ
fbem-25536	75	15	obligations	obligation	NOUN
fbem-25536	75	16	of	of	ADP
fbem-25536	75	17	accountants	accountant	NOUN
fbem-25536	75	18	.	.	PUNCT
fbem-25536	76	1	enterprises	enterprise	NOUN
fbem-25536	76	2	may	may	AUX
fbem-25536	76	3	face	face	VERB
fbem-25536	76	4	a	a	DET
fbem-25536	76	5	mismatch	mismatch	NOUN
fbem-25536	76	6	between	between	ADP
fbem-25536	76	7	the	the	DET
fbem-25536	76	8	skills	skill	NOUN
fbem-25536	76	9	of	of	ADP
fbem-25536	76	10	existing	exist	VERB
fbem-25536	76	11	employees	employee	NOUN
fbem-25536	76	12	and	and	CCONJ
fbem-25536	76	13	the	the	DET
fbem-25536	76	14	needs	need	NOUN
fbem-25536	76	15	of	of	ADP
fbem-25536	76	16	transformation	transformation	NOUN
fbem-25536	76	17	,	,	PUNCT
fbem-25536	76	18	which	which	PRON
fbem-25536	76	19	makes	make	VERB
fbem-25536	76	20	the	the	DET
fbem-25536	76	21	development	development	NOUN
fbem-25536	76	22	of	of	ADP
fbem-25536	76	23	accounting	accounting	NOUN
fbem-25536	76	24	work	work	NOUN
fbem-25536	76	25	irregularity	irregularity	NOUN
fbem-25536	76	26	.	.	PUNCT
fbem-25536	77	1	the	the	DET
fbem-25536	77	2	digital	digital	ADJ
fbem-25536	77	3	transformation	transformation	NOUN
fbem-25536	77	4	of	of	ADP
fbem-25536	77	5	enterprises	enterprise	NOUN
fbem-25536	77	6	provides	provide	VERB
fbem-25536	77	7	automated	automate	VERB
fbem-25536	77	8	processes	process	NOUN
fbem-25536	77	9	,	,	PUNCT
fbem-25536	77	10	which	which	PRON
fbem-25536	77	11	also	also	ADV
fbem-25536	77	12	means	mean	VERB
fbem-25536	77	13	that	that	SCONJ
fbem-25536	77	14	the	the	DET
fbem-25536	77	15	existing	exist	VERB
fbem-25536	77	16	management	management	NOUN
fbem-25536	77	17	model	model	NOUN
fbem-25536	77	18	of	of	ADP
fbem-25536	77	19	enterprises	enterprise	NOUN
fbem-25536	77	20	needs	need	VERB
fbem-25536	77	21	to	to	PART
fbem-25536	77	22	be	be	AUX
fbem-25536	77	23	redesigned	redesign	VERB
fbem-25536	77	24	,	,	PUNCT
fbem-25536	77	25	organizational	organizational	ADJ
fbem-25536	77	26	structure	structure	NOUN
fbem-25536	77	27	needs	need	VERB
fbem-25536	77	28	to	to	PART
fbem-25536	77	29	be	be	AUX
fbem-25536	77	30	adjusted	adjust	VERB
fbem-25536	77	31	,	,	PUNCT
fbem-25536	77	32	and	and	CCONJ
fbem-25536	77	33	processes	process	NOUN
fbem-25536	77	34	need	need	VERB
fbem-25536	77	35	to	to	PART
fbem-25536	77	36	be	be	AUX
fbem-25536	77	37	optimized	optimize	VERB
fbem-25536	77	38	.	.	PUNCT
fbem-25536	78	1	3.3	3.3	NUM
fbem-25536	78	2	.	.	PUNCT
fbem-25536	78	3	shortage	shortage	NOUN
fbem-25536	78	4	of	of	ADP
fbem-25536	78	5	talents	talent	NOUN
fbem-25536	78	6	and	and	CCONJ
fbem-25536	78	7	skills	skill	VERB
fbem-25536	78	8	the	the	DET
fbem-25536	78	9	success	success	NOUN
fbem-25536	78	10	of	of	ADP
fbem-25536	78	11	the	the	DET
fbem-25536	78	12	digital	digital	ADJ
fbem-25536	78	13	transformation	transformation	NOUN
fbem-25536	78	14	of	of	ADP
fbem-25536	78	15	enterprise	enterprise	NOUN
fbem-25536	78	16	accounting	accounting	NOUN
fbem-25536	78	17	can	can	AUX
fbem-25536	78	18	not	not	PART
fbem-25536	78	19	be	be	AUX
fbem-25536	78	20	achieved	achieve	VERB
fbem-25536	78	21	without	without	ADP
fbem-25536	78	22	the	the	DET
fbem-25536	78	23	support	support	NOUN
fbem-25536	78	24	of	of	ADP
fbem-25536	78	25	professional	professional	ADJ
fbem-25536	78	26	accounting	accounting	NOUN
fbem-25536	78	27	talents	talent	NOUN
fbem-25536	78	28	.	.	PUNCT
fbem-25536	79	1	in	in	ADP
fbem-25536	79	2	the	the	DET
fbem-25536	79	3	context	context	NOUN
fbem-25536	79	4	of	of	ADP
fbem-25536	79	5	big	big	ADJ
fbem-25536	79	6	data	datum	NOUN
fbem-25536	79	7	,	,	PUNCT
fbem-25536	79	8	traditional	traditional	ADJ
fbem-25536	79	9	enterprise	enterprise	NOUN
fbem-25536	79	10	accountants	accountant	NOUN
fbem-25536	79	11	have	have	AUX
fbem-25536	79	12	transformed	transform	VERB
fbem-25536	79	13	from	from	ADP
fbem-25536	79	14	simple	simple	ADJ
fbem-25536	79	15	accountants	accountant	NOUN
fbem-25536	79	16	to	to	AUX
fbem-25536	79	17	enterprise	enterprise	NOUN
fbem-25536	79	18	business	business	NOUN
fbem-25536	79	19	decision	decision	NOUN
fbem-25536	79	20	-	-	PUNCT
fbem-25536	79	21	makers	maker	NOUN
fbem-25536	79	22	.	.	PUNCT
fbem-25536	80	1	therefore	therefore	ADV
fbem-25536	80	2	,	,	PUNCT
fbem-25536	80	3	the	the	DET
fbem-25536	80	4	existing	exist	VERB
fbem-25536	80	5	accounting	accounting	NOUN
fbem-25536	80	6	talent	talent	NOUN
fbem-25536	80	7	evaluation	evaluation	NOUN
fbem-25536	80	8	standards	standard	NOUN
fbem-25536	80	9	of	of	ADP
fbem-25536	80	10	enterprises	enterprise	NOUN
fbem-25536	80	11	should	should	AUX
fbem-25536	80	12	also	also	ADV
fbem-25536	80	13	keep	keep	VERB
fbem-25536	80	14	pace	pace	NOUN
fbem-25536	80	15	with	with	ADP
fbem-25536	80	16	the	the	DET
fbem-25536	80	17	times	time	NOUN
fbem-25536	80	18	.	.	PUNCT
fbem-25536	81	1	the	the	DET
fbem-25536	81	2	digitalization	digitalization	NOUN
fbem-25536	81	3	of	of	ADP
fbem-25536	81	4	a	a	DET
fbem-25536	81	5	large	large	ADJ
fbem-25536	81	6	number	number	NOUN
fbem-25536	81	7	of	of	ADP
fbem-25536	81	8	enterprise	enterprise	NOUN
fbem-25536	81	9	financial	financial	ADJ
fbem-25536	81	10	information	information	NOUN
fbem-25536	81	11	and	and	CCONJ
fbem-25536	81	12	business	business	NOUN
fbem-25536	81	13	management	management	NOUN
fbem-25536	81	14	information	information	NOUN
fbem-25536	81	15	will	will	AUX
fbem-25536	81	16	inevitably	inevitably	ADV
fbem-25536	81	17	place	place	VERB
fbem-25536	81	18	higher	high	ADJ
fbem-25536	81	19	demands	demand	NOUN
fbem-25536	81	20	on	on	ADP
fbem-25536	81	21	the	the	DET
fbem-25536	81	22	staff	staff	NOUN
fbem-25536	81	23	of	of	ADP
fbem-25536	81	24	enterprise	enterprise	NOUN
fbem-25536	81	25	accounting	accounting	NOUN
fbem-25536	81	26	positions	position	NOUN
fbem-25536	81	27	,	,	PUNCT
fbem-25536	81	28	requiring	require	VERB
fbem-25536	81	29	higher	high	ADJ
fbem-25536	81	30	accuracy	accuracy	NOUN
fbem-25536	81	31	in	in	ADP
fbem-25536	81	32	accounting	accounting	NOUN
fbem-25536	81	33	,	,	PUNCT
fbem-25536	81	34	financial	financial	ADJ
fbem-25536	81	35	analysis	analysis	NOUN
fbem-25536	81	36	,	,	PUNCT
fbem-25536	81	37	and	and	CCONJ
fbem-25536	81	38	risk	risk	NOUN
fbem-25536	81	39	control	control	NOUN
fbem-25536	81	40	.	.	PUNCT
fbem-25536	82	1	although	although	SCONJ
fbem-25536	82	2	these	these	DET
fbem-25536	82	3	repetitive	repetitive	ADJ
fbem-25536	82	4	tasks	task	NOUN
fbem-25536	82	5	are	be	AUX
fbem-25536	82	6	likely	likely	ADJ
fbem-25536	82	7	to	to	PART
fbem-25536	82	8	be	be	AUX
fbem-25536	82	9	replaced	replace	VERB
fbem-25536	82	10	by	by	ADP
fbem-25536	82	11	financial	financial	ADJ
fbem-25536	82	12	robots	robot	NOUN
fbem-25536	82	13	,	,	PUNCT
fbem-25536	82	14	accounting	accounting	NOUN
fbem-25536	82	15	professionals	professional	NOUN
fbem-25536	82	16	will	will	AUX
fbem-25536	82	17	transition	transition	VERB
fbem-25536	82	18	to	to	ADP
fbem-25536	82	19	areas	area	NOUN
fbem-25536	82	20	such	such	ADJ
fbem-25536	82	21	as	as	ADP
fbem-25536	82	22	risk	risk	NOUN
fbem-25536	82	23	identification	identification	NOUN
fbem-25536	82	24	and	and	CCONJ
fbem-25536	82	25	decision	decision	NOUN
fbem-25536	82	26	support	support	NOUN
fbem-25536	82	27	.	.	PUNCT
fbem-25536	83	1	their	their	PRON
fbem-25536	83	2	job	job	NOUN
fbem-25536	83	3	responsibilities	responsibility	NOUN
fbem-25536	83	4	will	will	AUX
fbem-25536	83	5	undoubtedly	undoubtedly	ADV
fbem-25536	83	6	be	be	AUX
fbem-25536	83	7	greatly	greatly	ADV
fbem-25536	83	8	expanded	expand	VERB
fbem-25536	83	9	,	,	PUNCT
fbem-25536	83	10	and	and	CCONJ
fbem-25536	83	11	higher	high	ADJ
fbem-25536	83	12	expectations	expectation	NOUN
fbem-25536	83	13	will	will	AUX
fbem-25536	83	14	be	be	AUX
fbem-25536	83	15	placed	place	VERB
fbem-25536	83	16	on	on	ADP
fbem-25536	83	17	their	their	PRON
fbem-25536	83	18	work	work	NOUN
fbem-25536	83	19	ability	ability	NOUN
fbem-25536	83	20	and	and	CCONJ
fbem-25536	83	21	quality	quality	NOUN
fbem-25536	83	22	.	.	PUNCT
fbem-25536	84	1	for	for	ADP
fbem-25536	84	2	most	most	ADJ
fbem-25536	84	3	enterprises	enterprise	NOUN
fbem-25536	84	4	,	,	PUNCT
fbem-25536	84	5	the	the	DET
fbem-25536	84	6	digital	digital	ADJ
fbem-25536	84	7	transformation	transformation	NOUN
fbem-25536	84	8	of	of	ADP
fbem-25536	84	9	accounting	accounting	NOUN
fbem-25536	84	10	requires	require	VERB
fbem-25536	84	11	compound	compound	NOUN
fbem-25536	84	12	talents	talent	NOUN
fbem-25536	84	13	with	with	ADP
fbem-25536	84	14	data	datum	NOUN
fbem-25536	84	15	analysis	analysis	NOUN
fbem-25536	84	16	,	,	PUNCT
fbem-25536	84	17	it	it	PRON
fbem-25536	84	18	knowledge	knowledge	NOUN
fbem-25536	84	19	,	,	PUNCT
fbem-25536	84	20	and	and	CCONJ
fbem-25536	84	21	financial	financial	ADJ
fbem-25536	84	22	management	management	NOUN
fbem-25536	84	23	capabilities	capability	NOUN
fbem-25536	84	24	.	.	PUNCT
fbem-25536	85	1	however	however	ADV
fbem-25536	85	2	,	,	PUNCT
fbem-25536	85	3	most	most	ADJ
fbem-25536	85	4	accountants	accountant	NOUN
fbem-25536	85	5	in	in	ADP
fbem-25536	85	6	enterprises	enterprise	NOUN
fbem-25536	85	7	are	be	AUX
fbem-25536	85	8	facing	face	VERB
fbem-25536	85	9	the	the	DET
fbem-25536	85	10	problem	problem	NOUN
fbem-25536	85	11	of	of	ADP
fbem-25536	85	12	aging	aging	NOUN
fbem-25536	85	13	,	,	PUNCT
fbem-25536	85	14	their	their	PRON
fbem-25536	85	15	thinking	thinking	NOUN
fbem-25536	85	16	is	be	AUX
fbem-25536	85	17	still	still	ADV
fbem-25536	85	18	stuck	stick	VERB
fbem-25536	85	19	in	in	ADP
fbem-25536	85	20	the	the	DET
fbem-25536	85	21	traditional	traditional	ADJ
fbem-25536	85	22	financial	financial	ADJ
fbem-25536	85	23	model	model	NOUN
fbem-25536	85	24	,	,	PUNCT
fbem-25536	85	25	their	their	PRON
fbem-25536	85	26	work	work	NOUN
fbem-25536	85	27	ability	ability	NOUN
fbem-25536	85	28	is	be	AUX
fbem-25536	85	29	disconnected	disconnect	VERB
fbem-25536	85	30	from	from	ADP
fbem-25536	85	31	the	the	DET
fbem-25536	85	32	existing	exist	VERB
fbem-25536	85	33	automated	automate	VERB
fbem-25536	85	34	model	model	NOUN
fbem-25536	85	35	,	,	PUNCT
fbem-25536	85	36	and	and	CCONJ
fbem-25536	85	37	they	they	PRON
fbem-25536	85	38	have	have	AUX
fbem-25536	85	39	not	not	PART
fbem-25536	85	40	adapted	adapt	VERB
fbem-25536	85	41	to	to	ADP
fbem-25536	85	42	the	the	DET
fbem-25536	85	43	changes	change	NOUN
fbem-25536	85	44	brought	bring	VERB
fbem-25536	85	45	about	about	ADP
fbem-25536	85	46	by	by	ADP
fbem-25536	85	47	the	the	DET
fbem-25536	85	48	digital	digital	ADJ
fbem-25536	85	49	transformation	transformation	NOUN
fbem-25536	85	50	of	of	ADP
fbem-25536	85	51	enterprise	enterprise	NOUN
fbem-25536	85	52	accounting	accounting	NOUN
fbem-25536	85	53	;	;	PUNCT
fbem-25536	85	54	secondly	secondly	ADV
fbem-25536	85	55	,	,	PUNCT
fbem-25536	85	56	in	in	ADP
fbem-25536	85	57	terms	term	NOUN
fbem-25536	85	58	of	of	ADP
fbem-25536	85	59	the	the	DET
fbem-25536	85	60	professional	professional	ADJ
fbem-25536	85	61	ability	ability	NOUN
fbem-25536	85	62	of	of	ADP
fbem-25536	85	63	financial	financial	ADJ
fbem-25536	85	64	personnel	personnel	NOUN
fbem-25536	85	65	,	,	PUNCT
fbem-25536	85	66	some	some	DET
fbem-25536	85	67	enterprise	enterprise	NOUN
fbem-25536	85	68	financial	financial	ADJ
fbem-25536	85	69	personnel	personnel	NOUN
fbem-25536	85	70	only	only	ADV
fbem-25536	85	71	have	have	VERB
fbem-25536	85	72	professional	professional	ADJ
fbem-25536	85	73	knowledge	knowledge	NOUN
fbem-25536	85	74	of	of	ADP
fbem-25536	85	75	accounting	accounting	NOUN
fbem-25536	85	76	theory	theory	NOUN
fbem-25536	85	77	,	,	PUNCT
fbem-25536	85	78	lack	lack	VERB
fbem-25536	85	79	the	the	DET
fbem-25536	85	80	ability	ability	NOUN
fbem-25536	85	81	of	of	ADP
fbem-25536	85	82	financial	financial	ADJ
fbem-25536	85	83	data	datum	NOUN
fbem-25536	85	84	analysis	analysis	NOUN
fbem-25536	85	85	,	,	PUNCT
fbem-25536	85	86	business	business	NOUN
fbem-25536	85	87	and	and	CCONJ
fbem-25536	85	88	finance	finance	NOUN
fbem-25536	85	89	integration	integration	NOUN
fbem-25536	85	90	thinking	thinking	NOUN
fbem-25536	85	91	,	,	PUNCT
fbem-25536	85	92	and	and	CCONJ
fbem-25536	85	93	intelligent	intelligent	ADJ
fbem-25536	85	94	technology	technology	NOUN
fbem-25536	85	95	application	application	NOUN
fbem-25536	85	96	ability	ability	NOUN
fbem-25536	85	97	,	,	PUNCT
fbem-25536	85	98	and	and	CCONJ
fbem-25536	85	99	do	do	AUX
fbem-25536	85	100	not	not	PART
fbem-25536	85	101	have	have	VERB
fbem-25536	85	102	the	the	DET
fbem-25536	85	103	needs	need	NOUN
fbem-25536	85	104	of	of	ADP
fbem-25536	85	105	financial	financial	ADJ
fbem-25536	85	106	management	management	NOUN
fbem-25536	85	107	transformation	transformation	NOUN
fbem-25536	85	108	and	and	CCONJ
fbem-25536	85	109	big	big	ADJ
fbem-25536	85	110	data	datum	NOUN
fbem-25536	85	111	application	application	NOUN
fbem-25536	85	112	,	,	PUNCT
fbem-25536	85	113	which	which	PRON
fbem-25536	85	114	seriously	seriously	ADV
fbem-25536	85	115	restricts	restrict	VERB
fbem-25536	85	116	the	the	DET
fbem-25536	85	117	realization	realization	NOUN
fbem-25536	85	118	of	of	ADP
fbem-25536	85	119	enterprise	enterprise	NOUN
fbem-25536	85	120	financial	financial	ADJ
fbem-25536	85	121	management	management	NOUN
fbem-25536	85	122	transformation	transformation	NOUN
fbem-25536	86	1	[	[	X
fbem-25536	86	2	5	5	NUM
fbem-25536	86	3	]	]	PUNCT
fbem-25536	86	4	.	.	PUNCT
fbem-25536	87	1	3.4	3.4	NUM
fbem-25536	87	2	.	.	PUNCT
fbem-25536	87	3	difficulties	difficulty	NOUN
fbem-25536	87	4	in	in	ADP
fbem-25536	87	5	integrating	integrate	VERB
fbem-25536	87	6	business	business	NOUN
fbem-25536	87	7	and	and	CCONJ
fbem-25536	87	8	finance	finance	NOUN
fbem-25536	87	9	currently	currently	ADV
fbem-25536	87	10	,	,	PUNCT
fbem-25536	87	11	the	the	DET
fbem-25536	87	12	scale	scale	NOUN
fbem-25536	87	13	of	of	ADP
fbem-25536	87	14	china	china	PROPN
fbem-25536	87	15	's	's	PART
fbem-25536	87	16	digital	digital	ADJ
fbem-25536	87	17	economy	economy	NOUN
fbem-25536	87	18	has	have	AUX
fbem-25536	87	19	accounted	account	VERB
fbem-25536	87	20	for	for	ADP
fbem-25536	87	21	more	more	ADJ
fbem-25536	87	22	than	than	ADP
fbem-25536	87	23	one	one	NUM
fbem-25536	87	24	-	-	PUNCT
fbem-25536	87	25	third	third	NOUN
fbem-25536	87	26	of	of	ADP
fbem-25536	87	27	the	the	DET
fbem-25536	87	28	total	total	ADJ
fbem-25536	87	29	economic	economic	ADJ
fbem-25536	87	30	output	output	NOUN
fbem-25536	87	31	.	.	PUNCT
fbem-25536	88	1	the	the	DET
fbem-25536	88	2	low	low	ADJ
fbem-25536	88	3	level	level	NOUN
fbem-25536	88	4	of	of	ADP
fbem-25536	88	5	integration	integration	NOUN
fbem-25536	88	6	between	between	ADP
fbem-25536	88	7	business	business	NOUN
fbem-25536	88	8	and	and	CCONJ
fbem-25536	88	9	finance	finance	NOUN
fbem-25536	88	10	brings	bring	VERB
fbem-25536	88	11	many	many	ADJ
fbem-25536	88	12	difficulties	difficulty	NOUN
fbem-25536	88	13	and	and	CCONJ
fbem-25536	88	14	pain	pain	NOUN
fbem-25536	88	15	points	point	NOUN
fbem-25536	88	16	to	to	ADP
fbem-25536	88	17	the	the	DET
fbem-25536	88	18	digital	digital	ADJ
fbem-25536	88	19	transformation	transformation	NOUN
fbem-25536	88	20	of	of	ADP
fbem-25536	88	21	enterprise	enterprise	NOUN
fbem-25536	88	22	accounting	accounting	NOUN
fbem-25536	88	23	.	.	PUNCT
fbem-25536	89	1	firstly	firstly	ADV
fbem-25536	89	2	,	,	PUNCT
fbem-25536	89	3	for	for	ADP
fbem-25536	89	4	most	most	ADJ
fbem-25536	89	5	traditional	traditional	ADJ
fbem-25536	89	6	enterprises	enterprise	NOUN
fbem-25536	89	7	,	,	PUNCT
fbem-25536	89	8	the	the	DET
fbem-25536	89	9	finance	finance	NOUN
fbem-25536	89	10	department	department	NOUN
fbem-25536	89	11	uses	use	VERB
fbem-25536	89	12	financial	financial	ADJ
fbem-25536	89	13	software	software	NOUN
fbem-25536	89	14	such	such	ADJ
fbem-25536	89	15	as	as	ADP
fbem-25536	89	16	ufida	ufida	PROPN
fbem-25536	89	17	u8	u8	PROPN
fbem-25536	89	18	and	and	CCONJ
fbem-25536	89	19	kingdee	kingdee	PROPN
fbem-25536	89	20	k3	k3	PROPN
fbem-25536	89	21	,	,	PUNCT
fbem-25536	89	22	while	while	SCONJ
fbem-25536	89	23	the	the	DET
fbem-25536	89	24	production	production	NOUN
fbem-25536	89	25	department	department	NOUN
fbem-25536	89	26	uses	use	VERB
fbem-25536	89	27	mes	me	NOUN
fbem-25536	89	28	systems	system	NOUN
fbem-25536	89	29	,	,	PUNCT
fbem-25536	89	30	or	or	CCONJ
fbem-25536	89	31	some	some	DET
fbem-25536	89	32	small	small	ADJ
fbem-25536	89	33	and	and	CCONJ
fbem-25536	89	34	micro	micro	ADJ
fbem-25536	89	35	enterprises	enterprise	NOUN
fbem-25536	89	36	even	even	ADV
fbem-25536	89	37	use	use	VERB
fbem-25536	89	38	excel	excel	NOUN
fbem-25536	89	39	tables	table	NOUN
fbem-25536	89	40	or	or	CCONJ
fbem-25536	89	41	manual	manual	ADJ
fbem-25536	89	42	bookkeeping	bookkeeping	NOUN
fbem-25536	89	43	.	.	PUNCT
fbem-25536	90	1	the	the	DET
fbem-25536	90	2	traditional	traditional	ADJ
fbem-25536	90	3	accounting	accounting	NOUN
fbem-25536	90	4	and	and	CCONJ
fbem-25536	90	5	business	business	NOUN
fbem-25536	90	6	departments	department	NOUN
fbem-25536	90	7	have	have	VERB
fbem-25536	90	8	independent	independent	ADJ
fbem-25536	90	9	organizational	organizational	ADJ
fbem-25536	90	10	frameworks	framework	NOUN
fbem-25536	90	11	,	,	PUNCT
fbem-25536	90	12	leading	lead	VERB
fbem-25536	90	13	to	to	ADP
fbem-25536	90	14	information	information	NOUN
fbem-25536	90	15	silos	silo	NOUN
fbem-25536	90	16	and	and	CCONJ
fbem-25536	90	17	communication	communication	NOUN
fbem-25536	90	18	barriers	barrier	NOUN
fbem-25536	90	19	.	.	PUNCT
fbem-25536	91	1	data	datum	NOUN
fbem-25536	91	2	and	and	CCONJ
fbem-25536	91	3	information	information	NOUN
fbem-25536	91	4	can	can	AUX
fbem-25536	91	5	not	not	PART
fbem-25536	91	6	flow	flow	VERB
fbem-25536	91	7	smoothly	smoothly	ADV
fbem-25536	91	8	between	between	ADP
fbem-25536	91	9	business	business	NOUN
fbem-25536	91	10	and	and	CCONJ
fbem-25536	91	11	finance	finance	NOUN
fbem-25536	91	12	departments	department	NOUN
fbem-25536	91	13	.	.	PUNCT
fbem-25536	92	1	this	this	DET
fbem-25536	92	2	organizational	organizational	ADJ
fbem-25536	92	3	structure	structure	NOUN
fbem-25536	92	4	barrier	barrier	NOUN
fbem-25536	92	5	makes	make	VERB
fbem-25536	92	6	it	it	PRON
fbem-25536	92	7	difficult	difficult	ADJ
fbem-25536	92	8	to	to	PART
fbem-25536	92	9	achieve	achieve	VERB
fbem-25536	92	10	the	the	DET
fbem-25536	92	11	integration	integration	NOUN
fbem-25536	92	12	of	of	ADP
fbem-25536	92	13	business	business	NOUN
fbem-25536	92	14	and	and	CCONJ
fbem-25536	92	15	finance	finance	NOUN
fbem-25536	92	16	.	.	PUNCT
fbem-25536	93	1	secondly	secondly	ADV
fbem-25536	93	2	,	,	PUNCT
fbem-25536	93	3	enterprises	enterprise	NOUN
fbem-25536	93	4	may	may	AUX
fbem-25536	93	5	have	have	VERB
fbem-25536	93	6	multiple	multiple	ADJ
fbem-25536	93	7	different	different	ADJ
fbem-25536	93	8	information	information	NOUN
fbem-25536	93	9	systems	system	NOUN
fbem-25536	93	10	.	.	PUNCT
fbem-25536	94	1	these	these	DET
fbem-25536	94	2	systems	system	NOUN
fbem-25536	94	3	lack	lack	VERB
fbem-25536	94	4	effective	effective	ADJ
fbem-25536	94	5	integration	integration	NOUN
fbem-25536	94	6	,	,	PUNCT
fbem-25536	94	7	and	and	CCONJ
fbem-25536	94	8	financial	financial	ADJ
fbem-25536	94	9	data	datum	NOUN
fbem-25536	94	10	and	and	CCONJ
fbem-25536	94	11	business	business	NOUN
fbem-25536	94	12	data	datum	NOUN
fbem-25536	94	13	can	can	AUX
fbem-25536	94	14	not	not	PART
fbem-25536	94	15	be	be	AUX
fbem-25536	94	16	seamlessly	seamlessly	ADV
fbem-25536	94	17	connected	connect	VERB
fbem-25536	94	18	and	and	CCONJ
fbem-25536	94	19	shared	share	VERB
fbem-25536	94	20	.	.	PUNCT
fbem-25536	95	1	there	there	PRON
fbem-25536	95	2	may	may	AUX
fbem-25536	95	3	also	also	ADV
fbem-25536	95	4	be	be	AUX
fbem-25536	95	5	differences	difference	NOUN
fbem-25536	95	6	in	in	ADP
fbem-25536	95	7	data	datum	NOUN
fbem-25536	95	8	entry	entry	NOUN
fbem-25536	95	9	and	and	CCONJ
fbem-25536	95	10	processing	processing	NOUN
fbem-25536	95	11	,	,	PUNCT
fbem-25536	95	12	which	which	PRON
fbem-25536	95	13	will	will	AUX
fbem-25536	95	14	affect	affect	VERB
fbem-25536	95	15	data	datum	NOUN
fbem-25536	95	16	analysis	analysis	NOUN
fbem-25536	95	17	and	and	CCONJ
fbem-25536	95	18	decision	decision	NOUN
fbem-25536	95	19	support	support	NOUN
fbem-25536	95	20	,	,	PUNCT
fbem-25536	95	21	thus	thus	ADV
fbem-25536	95	22	hindering	hinder	VERB
fbem-25536	95	23	the	the	DET
fbem-25536	95	24	realization	realization	NOUN
fbem-25536	95	25	of	of	ADP
fbem-25536	95	26	business	business	NOUN
fbem-25536	95	27	and	and	CCONJ
fbem-25536	95	28	finance	finance	NOUN
fbem-25536	95	29	integration	integration	NOUN
fbem-25536	95	30	[	[	X
fbem-25536	95	31	6	6	NUM
fbem-25536	95	32	]	]	PUNCT
fbem-25536	95	33	.	.	PUNCT
fbem-25536	96	1	furthermore	furthermore	ADV
fbem-25536	96	2	,	,	PUNCT
fbem-25536	96	3	in	in	ADP
fbem-25536	96	4	the	the	DET
fbem-25536	96	5	context	context	NOUN
fbem-25536	96	6	of	of	ADP
fbem-25536	96	7	big	big	ADJ
fbem-25536	96	8	data	datum	NOUN
fbem-25536	96	9	,	,	PUNCT
fbem-25536	96	10	enterprises	enterprise	NOUN
fbem-25536	96	11	have	have	AUX
fbem-25536	96	12	accumulated	accumulate	VERB
fbem-25536	96	13	a	a	DET
fbem-25536	96	14	large	large	ADJ
fbem-25536	96	15	amount	amount	NOUN
fbem-25536	96	16	of	of	ADP
fbem-25536	96	17	business	business	NOUN
fbem-25536	96	18	and	and	CCONJ
fbem-25536	96	19	financial	financial	ADJ
fbem-25536	96	20	data	datum	NOUN
fbem-25536	96	21	.	.	PUNCT
fbem-25536	97	1	however	however	ADV
fbem-25536	97	2	,	,	PUNCT
fbem-25536	97	3	various	various	ADJ
fbem-25536	97	4	data	datum	NOUN
fbem-25536	97	5	are	be	AUX
fbem-25536	97	6	scattered	scatter	VERB
fbem-25536	97	7	and	and	CCONJ
fbem-25536	97	8	disconnected	disconnected	ADJ
fbem-25536	97	9	.	.	PUNCT
fbem-25536	98	1	enterprises	enterprise	NOUN
fbem-25536	98	2	have	have	AUX
fbem-25536	98	3	not	not	PART
fbem-25536	98	4	fully	fully	ADV
fbem-25536	98	5	and	and	CCONJ
fbem-25536	98	6	effectively	effectively	ADV
fbem-25536	98	7	integrated	integrate	VERB
fbem-25536	98	8	the	the	DET
fbem-25536	98	9	data	datum	NOUN
fbem-25536	98	10	into	into	ADP
fbem-25536	98	11	effective	effective	ADJ
fbem-25536	98	12	decision	decision	NOUN
fbem-25536	98	13	-	-	PUNCT
fbem-25536	98	14	making	make	VERB
fbem-25536	98	15	data	datum	NOUN
fbem-25536	98	16	,	,	PUNCT
fbem-25536	98	17	making	make	VERB
fbem-25536	98	18	it	it	PRON
fbem-25536	98	19	difficult	difficult	ADJ
fbem-25536	98	20	to	to	PART
fbem-25536	98	21	exert	exert	VERB
fbem-25536	98	22	the	the	DET
fbem-25536	98	23	value	value	NOUN
fbem-25536	98	24	of	of	ADP
fbem-25536	98	25	data	datum	NOUN
fbem-25536	98	26	.	.	PUNCT
fbem-25536	99	1	the	the	DET
fbem-25536	99	2	difficulty	difficulty	NOUN
fbem-25536	99	3	in	in	ADP
fbem-25536	99	4	achieving	achieve	VERB
fbem-25536	99	5	business	business	NOUN
fbem-25536	99	6	and	and	CCONJ
fbem-25536	99	7	finance	finance	NOUN
fbem-25536	99	8	integration	integration	NOUN
fbem-25536	99	9	also	also	ADV
fbem-25536	99	10	brings	bring	VERB
fbem-25536	99	11	difficulties	difficulty	NOUN
fbem-25536	99	12	to	to	ADP
fbem-25536	99	13	the	the	DET
fbem-25536	99	14	digital	digital	ADJ
fbem-25536	99	15	transformation	transformation	NOUN
fbem-25536	99	16	of	of	ADP
fbem-25536	99	17	enterprise	enterprise	NOUN
fbem-25536	99	18	accounting	accounting	NOUN
fbem-25536	99	19	.	.	PUNCT
fbem-25536	100	1	4	4	X
fbem-25536	100	2	.	.	NUM
fbem-25536	100	3	strategies	strategy	NOUN
fbem-25536	100	4	and	and	CCONJ
fbem-25536	100	5	pathways	pathway	NOUN
fbem-25536	100	6	for	for	ADP
fbem-25536	100	7	digital	digital	ADJ
fbem-25536	100	8	transformation	transformation	NOUN
fbem-25536	100	9	of	of	ADP
fbem-25536	100	10	enterprise	enterprise	NOUN
fbem-25536	100	11	accounting	account	VERB
fbem-25536	100	12	4.1	4.1	NUM
fbem-25536	100	13	.	.	PUNCT
fbem-25536	101	1	strengthening	strengthen	VERB
fbem-25536	101	2	information	information	NOUN
fbem-25536	101	3	infrastructure	infrastructure	NOUN
fbem-25536	101	4	construction	construction	NOUN
fbem-25536	101	5	and	and	CCONJ
fbem-25536	101	6	information	information	NOUN
fbem-25536	101	7	security	security	NOUN
fbem-25536	101	8	guarantee	guarantee	VERB
fbem-25536	101	9	the	the	DET
fbem-25536	101	10	foundation	foundation	NOUN
fbem-25536	101	11	of	of	ADP
fbem-25536	101	12	the	the	DET
fbem-25536	101	13	digital	digital	ADJ
fbem-25536	101	14	transformation	transformation	NOUN
fbem-25536	101	15	of	of	ADP
fbem-25536	101	16	enterprise	enterprise	NOUN
fbem-25536	101	17	accounting	accounting	NOUN
fbem-25536	101	18	is	be	AUX
fbem-25536	101	19	information	information	NOUN
fbem-25536	101	20	infrastructure	infrastructure	NOUN
fbem-25536	101	21	and	and	CCONJ
fbem-25536	101	22	information	information	NOUN
fbem-25536	101	23	security	security	NOUN
fbem-25536	101	24	guarantee	guarantee	NOUN
fbem-25536	101	25	.	.	PUNCT
fbem-25536	102	1	enterprises	enterprise	NOUN
fbem-25536	102	2	should	should	AUX
fbem-25536	102	3	increase	increase	VERB
fbem-25536	102	4	investment	investment	NOUN
fbem-25536	102	5	to	to	PART
fbem-25536	102	6	establish	establish	VERB
fbem-25536	102	7	and	and	CCONJ
fbem-25536	102	8	improve	improve	VERB
fbem-25536	102	9	information	information	NOUN
fbem-25536	102	10	infrastructure	infrastructure	NOUN
fbem-25536	102	11	and	and	CCONJ
fbem-25536	102	12	information	information	NOUN
fbem-25536	102	13	security	security	NOUN
fbem-25536	102	14	guarantee	guarantee	NOUN
fbem-25536	102	15	,	,	PUNCT
fbem-25536	102	16	providing	provide	VERB
fbem-25536	102	17	a	a	DET
fbem-25536	102	18	good	good	ADJ
fbem-25536	102	19	hardware	hardware	NOUN
fbem-25536	102	20	and	and	CCONJ
fbem-25536	102	21	software	software	NOUN
fbem-25536	102	22	environment	environment	NOUN
fbem-25536	102	23	for	for	ADP
fbem-25536	102	24	the	the	DET
fbem-25536	102	25	digital	digital	ADJ
fbem-25536	102	26	transformation	transformation	NOUN
fbem-25536	102	27	of	of	ADP
fbem-25536	102	28	accounting	accounting	NOUN
fbem-25536	102	29	,	,	PUNCT
fbem-25536	102	30	ensuring	ensure	VERB
fbem-25536	102	31	the	the	DET
fbem-25536	102	32	smooth	smooth	ADJ
fbem-25536	102	33	progress	progress	NOUN
fbem-25536	102	34	of	of	ADP
fbem-25536	102	35	the	the	DET
fbem-25536	102	36	digital	digital	ADJ
fbem-25536	102	37	transformation	transformation	NOUN
fbem-25536	102	38	of	of	ADP
fbem-25536	102	39	enterprise	enterprise	NOUN
fbem-25536	102	40	accounting	accounting	NOUN
fbem-25536	102	41	and	and	CCONJ
fbem-25536	102	42	the	the	DET
fbem-25536	102	43	integrity	integrity	NOUN
fbem-25536	102	44	and	and	CCONJ
fbem-25536	102	45	confidentiality	confidentiality	NOUN
fbem-25536	102	46	of	of	ADP
fbem-25536	102	47	data	datum	NOUN
fbem-25536	102	48	.	.	PUNCT
fbem-25536	103	1	faced	face	VERB
fbem-25536	103	2	with	with	ADP
fbem-25536	103	3	massive	massive	ADJ
fbem-25536	103	4	data	datum	NOUN
fbem-25536	103	5	,	,	PUNCT
fbem-25536	103	6	enterprises	enterprise	NOUN
fbem-25536	103	7	should	should	AUX
fbem-25536	103	8	ensure	ensure	VERB
fbem-25536	103	9	that	that	SCONJ
fbem-25536	103	10	the	the	DET
fbem-25536	103	11	internal	internal	ADJ
fbem-25536	103	12	network	network	NOUN
fbem-25536	103	13	can	can	AUX
fbem-25536	103	14	support	support	VERB
fbem-25536	103	15	the	the	DET
fbem-25536	103	16	transmission	transmission	NOUN
fbem-25536	103	17	and	and	CCONJ
fbem-25536	103	18	processing	processing	NOUN
fbem-25536	103	19	of	of	ADP
fbem-25536	103	20	big	big	ADJ
fbem-25536	103	21	data	datum	NOUN
fbem-25536	103	22	,	,	PUNCT
fbem-25536	103	23	improve	improve	VERB
fbem-25536	103	24	the	the	DET
fbem-25536	103	25	speed	speed	NOUN
fbem-25536	103	26	and	and	CCONJ
fbem-25536	103	27	stability	stability	NOUN
fbem-25536	103	28	of	of	ADP
fbem-25536	103	29	the	the	DET
fbem-25536	103	30	network	network	NOUN
fbem-25536	103	31	,	,	PUNCT
fbem-25536	103	32	regularly	regularly	ADV
fbem-25536	103	33	update	update	VERB
fbem-25536	103	34	accounting	accounting	NOUN
fbem-25536	103	35	software	software	NOUN
fbem-25536	103	36	and	and	CCONJ
fbem-25536	103	37	hardware	hardware	NOUN
fbem-25536	103	38	facilities	facility	NOUN
fbem-25536	103	39	,	,	PUNCT
fbem-25536	103	40	and	and	CCONJ
fbem-25536	103	41	ensure	ensure	VERB
fbem-25536	103	42	the	the	DET
fbem-25536	103	43	advancement	advancement	NOUN
fbem-25536	103	44	and	and	CCONJ
fbem-25536	103	45	systematization	systematization	NOUN
fbem-25536	103	46	of	of	ADP
fbem-25536	103	47	technology	technology	NOUN
fbem-25536	103	48	;	;	PUNCT
fbem-25536	103	49	establish	establish	VERB
fbem-25536	103	50	a	a	DET
fbem-25536	103	51	database	database	NOUN
fbem-25536	103	52	to	to	PART
fbem-25536	103	53	centrally	centrally	ADV
fbem-25536	103	54	store	store	VERB
fbem-25536	103	55	and	and	CCONJ
fbem-25536	103	56	manage	manage	VERB
fbem-25536	103	57	accounting	accounting	NOUN
fbem-25536	103	58	data	datum	NOUN
fbem-25536	103	59	,	,	PUNCT
fbem-25536	103	60	realize	realize	VERB
fbem-25536	103	61	the	the	DET
fbem-25536	103	62	centralized	centralized	ADJ
fbem-25536	103	63	management	management	NOUN
fbem-25536	103	64	and	and	CCONJ
fbem-25536	103	65	remote	remote	ADJ
fbem-25536	103	66	access	access	NOUN
fbem-25536	103	67	of	of	ADP
fbem-25536	103	68	data	datum	NOUN
fbem-25536	103	69	,	,	PUNCT
fbem-25536	103	70	and	and	CCONJ
fbem-25536	103	71	improve	improve	VERB
fbem-25536	103	72	the	the	DET
fbem-25536	103	73	processing	processing	NOUN
fbem-25536	103	74	capacity	capacity	NOUN
fbem-25536	103	75	and	and	CCONJ
fbem-25536	103	76	flexibility	flexibility	NOUN
fbem-25536	103	77	of	of	ADP
fbem-25536	103	78	data	datum	NOUN
fbem-25536	103	79	.	.	PUNCT
fbem-25536	104	1	for	for	ADP
fbem-25536	104	2	information	information	NOUN
fbem-25536	104	3	security	security	NOUN
fbem-25536	104	4	,	,	PUNCT
fbem-25536	104	5	enterprises	enterprise	NOUN
fbem-25536	104	6	should	should	AUX
fbem-25536	104	7	implement	implement	VERB
fbem-25536	104	8	strict	strict	ADJ
fbem-25536	104	9	access	access	NOUN
fbem-25536	104	10	control	control	NOUN
fbem-25536	104	11	mechanisms	mechanism	NOUN
fbem-25536	104	12	,	,	PUNCT
fbem-25536	104	13	encrypt	encrypt	VERB
fbem-25536	104	14	sensitive	sensitive	ADJ
fbem-25536	104	15	data	datum	NOUN
fbem-25536	104	16	,	,	PUNCT
fbem-25536	104	17	and	and	CCONJ
fbem-25536	104	18	adopt	adopt	VERB
fbem-25536	104	19	multi	multi	ADJ
fbem-25536	104	20	-	-	ADJ
fbem-25536	104	21	factor	factor	NOUN
fbem-25536	104	22	authentication	authentication	NOUN
fbem-25536	104	23	technology	technology	NOUN
fbem-25536	104	24	to	to	PART
fbem-25536	104	25	ensure	ensure	VERB
fbem-25536	104	26	that	that	SCONJ
fbem-25536	104	27	only	only	ADV
fbem-25536	104	28	authorized	authorize	VERB
fbem-25536	104	29	personnel	personnel	NOUN
fbem-25536	104	30	can	can	AUX
fbem-25536	104	31	access	access	VERB
fbem-25536	104	32	sensitive	sensitive	ADJ
fbem-25536	104	33	accounting	accounting	NOUN
fbem-25536	104	34	data	datum	NOUN
fbem-25536	104	35	;	;	PUNCT
fbem-25536	104	36	secondly	secondly	ADV
fbem-25536	104	37	,	,	PUNCT
fbem-25536	104	38	enterprises	enterprise	NOUN
fbem-25536	104	39	need	need	VERB
fbem-25536	104	40	to	to	PART
fbem-25536	104	41	regularly	regularly	ADV
fbem-25536	104	42	conduct	conduct	VERB
fbem-25536	104	43	data	datum	NOUN
fbem-25536	104	44	security	security	NOUN
fbem-25536	104	45	audits	audits	NOUN
fbem-25536	104	46	and	and	CCONJ
fbem-25536	104	47	vulnerability	vulnerability	NOUN
fbem-25536	104	48	assessments	assessment	NOUN
fbem-25536	104	49	.	.	PUNCT
fbem-25536	105	1	by	by	ADP
fbem-25536	105	2	regularly	regularly	ADV
fbem-25536	105	3	checking	check	VERB
fbem-25536	105	4	155	155	NUM
fbem-25536	105	5	and	and	CCONJ
fbem-25536	105	6	evaluating	evaluate	VERB
fbem-25536	105	7	the	the	DET
fbem-25536	105	8	enterprise	enterprise	NOUN
fbem-25536	105	9	's	's	PART
fbem-25536	105	10	data	data	NOUN
fbem-25536	105	11	processing	processing	NOUN
fbem-25536	105	12	system	system	NOUN
fbem-25536	105	13	,	,	PUNCT
fbem-25536	105	14	potential	potential	ADJ
fbem-25536	105	15	security	security	NOUN
fbem-25536	105	16	risks	risk	NOUN
fbem-25536	105	17	can	can	AUX
fbem-25536	105	18	be	be	AUX
fbem-25536	105	19	discovered	discover	VERB
fbem-25536	105	20	and	and	CCONJ
fbem-25536	105	21	resolved	resolve	VERB
fbem-25536	105	22	in	in	ADP
fbem-25536	105	23	a	a	DET
fbem-25536	105	24	timely	timely	ADJ
fbem-25536	105	25	manner	manner	NOUN
fbem-25536	105	26	.	.	PUNCT
fbem-25536	106	1	[	[	X
fbem-25536	106	2	7	7	X
fbem-25536	106	3	]	]	PUNCT
fbem-25536	106	4	this	this	PRON
fbem-25536	106	5	also	also	ADV
fbem-25536	106	6	includes	include	VERB
fbem-25536	106	7	auditing	audit	VERB
fbem-25536	106	8	the	the	DET
fbem-25536	106	9	physical	physical	ADJ
fbem-25536	106	10	security	security	NOUN
fbem-25536	106	11	of	of	ADP
fbem-25536	106	12	the	the	DET
fbem-25536	106	13	data	datum	NOUN
fbem-25536	106	14	center	center	NOUN
fbem-25536	106	15	to	to	PART
fbem-25536	106	16	ensure	ensure	VERB
fbem-25536	106	17	the	the	DET
fbem-25536	106	18	prevention	prevention	NOUN
fbem-25536	106	19	of	of	ADP
fbem-25536	106	20	any	any	DET
fbem-25536	106	21	form	form	NOUN
fbem-25536	106	22	of	of	ADP
fbem-25536	106	23	physical	physical	ADJ
fbem-25536	106	24	intrusion	intrusion	NOUN
fbem-25536	106	25	.	.	PUNCT
fbem-25536	107	1	4.2	4.2	NUM
fbem-25536	107	2	.	.	PUNCT
fbem-25536	108	1	optimizing	optimize	VERB
fbem-25536	108	2	the	the	DET
fbem-25536	108	3	organizational	organizational	ADJ
fbem-25536	108	4	structure	structure	NOUN
fbem-25536	108	5	of	of	ADP
fbem-25536	108	6	financial	financial	ADJ
fbem-25536	108	7	management	management	NOUN
fbem-25536	108	8	to	to	PART
fbem-25536	108	9	ensure	ensure	VERB
fbem-25536	108	10	sufficient	sufficient	ADJ
fbem-25536	108	11	resources	resource	NOUN
fbem-25536	108	12	and	and	CCONJ
fbem-25536	108	13	technical	technical	ADJ
fbem-25536	108	14	expertise	expertise	NOUN
fbem-25536	108	15	to	to	PART
fbem-25536	108	16	support	support	VERB
fbem-25536	108	17	the	the	DET
fbem-25536	108	18	realization	realization	NOUN
fbem-25536	108	19	of	of	ADP
fbem-25536	108	20	the	the	DET
fbem-25536	108	21	digital	digital	ADJ
fbem-25536	108	22	transformation	transformation	NOUN
fbem-25536	108	23	of	of	ADP
fbem-25536	108	24	enterprise	enterprise	NOUN
fbem-25536	108	25	accounting	accounting	NOUN
fbem-25536	108	26	,	,	PUNCT
fbem-25536	108	27	enterprises	enterprise	NOUN
fbem-25536	108	28	should	should	AUX
fbem-25536	108	29	redesign	redesign	VERB
fbem-25536	108	30	financial	financial	ADJ
fbem-25536	108	31	management	management	NOUN
fbem-25536	108	32	processes	process	NOUN
fbem-25536	108	33	,	,	PUNCT
fbem-25536	108	34	simplify	simplify	VERB
fbem-25536	108	35	cumbersome	cumbersome	ADJ
fbem-25536	108	36	manual	manual	ADJ
fbem-25536	108	37	operations	operation	NOUN
fbem-25536	108	38	,	,	PUNCT
fbem-25536	108	39	and	and	CCONJ
fbem-25536	108	40	realize	realize	VERB
fbem-25536	108	41	the	the	DET
fbem-25536	108	42	automation	automation	NOUN
fbem-25536	108	43	and	and	CCONJ
fbem-25536	108	44	intellectualization	intellectualization	NOUN
fbem-25536	108	45	of	of	ADP
fbem-25536	108	46	financial	financial	ADJ
fbem-25536	108	47	management	management	NOUN
fbem-25536	108	48	.	.	PUNCT
fbem-25536	109	1	for	for	ADP
fbem-25536	109	2	example	example	NOUN
fbem-25536	109	3	,	,	PUNCT
fbem-25536	109	4	establish	establish	VERB
fbem-25536	109	5	a	a	DET
fbem-25536	109	6	special	special	ADJ
fbem-25536	109	7	digital	digital	ADJ
fbem-25536	109	8	transformation	transformation	NOUN
fbem-25536	109	9	team	team	NOUN
fbem-25536	109	10	and	and	CCONJ
fbem-25536	109	11	redistribute	redistribute	VERB
fbem-25536	109	12	the	the	DET
fbem-25536	109	13	roles	role	NOUN
fbem-25536	109	14	and	and	CCONJ
fbem-25536	109	15	responsibilities	responsibility	NOUN
fbem-25536	109	16	of	of	ADP
fbem-25536	109	17	the	the	DET
fbem-25536	109	18	financial	financial	ADJ
fbem-25536	109	19	department	department	NOUN
fbem-25536	109	20	.	.	PUNCT
fbem-25536	110	1	at	at	ADP
fbem-25536	110	2	the	the	DET
fbem-25536	110	3	same	same	ADJ
fbem-25536	110	4	time	time	NOUN
fbem-25536	110	5	,	,	PUNCT
fbem-25536	110	6	in	in	ADP
fbem-25536	110	7	order	order	NOUN
fbem-25536	110	8	to	to	PART
fbem-25536	110	9	accelerate	accelerate	VERB
fbem-25536	110	10	the	the	DET
fbem-25536	110	11	adaptation	adaptation	NOUN
fbem-25536	110	12	of	of	ADP
fbem-25536	110	13	enterprise	enterprise	NOUN
fbem-25536	110	14	accountants	accountant	NOUN
fbem-25536	110	15	to	to	ADP
fbem-25536	110	16	the	the	DET
fbem-25536	110	17	accounting	accounting	NOUN
fbem-25536	110	18	work	work	NOUN
fbem-25536	110	19	model	model	NOUN
fbem-25536	110	20	after	after	ADP
fbem-25536	110	21	digital	digital	ADJ
fbem-25536	110	22	transformation	transformation	NOUN
fbem-25536	110	23	,	,	PUNCT
fbem-25536	110	24	it	it	PRON
fbem-25536	110	25	is	be	AUX
fbem-25536	110	26	particularly	particularly	ADV
fbem-25536	110	27	important	important	ADJ
fbem-25536	110	28	for	for	SCONJ
fbem-25536	110	29	enterprises	enterprise	NOUN
fbem-25536	110	30	to	to	PART
fbem-25536	110	31	cultivate	cultivate	VERB
fbem-25536	110	32	a	a	DET
fbem-25536	110	33	culture	culture	NOUN
fbem-25536	110	34	of	of	ADP
fbem-25536	110	35	innovation	innovation	NOUN
fbem-25536	110	36	and	and	CCONJ
fbem-25536	110	37	change	change	NOUN
fbem-25536	110	38	.	.	PUNCT
fbem-25536	111	1	this	this	PRON
fbem-25536	111	2	includes	include	VERB
fbem-25536	111	3	encouraging	encourage	VERB
fbem-25536	111	4	employees	employee	NOUN
fbem-25536	111	5	to	to	PART
fbem-25536	111	6	propose	propose	VERB
fbem-25536	111	7	new	new	ADJ
fbem-25536	111	8	ideas	idea	NOUN
fbem-25536	111	9	,	,	PUNCT
fbem-25536	111	10	providing	provide	VERB
fbem-25536	111	11	continuous	continuous	ADJ
fbem-25536	111	12	learning	learning	NOUN
fbem-25536	111	13	and	and	CCONJ
fbem-25536	111	14	development	development	NOUN
fbem-25536	111	15	opportunities	opportunity	NOUN
fbem-25536	111	16	,	,	PUNCT
fbem-25536	111	17	and	and	CCONJ
fbem-25536	111	18	providing	provide	VERB
fbem-25536	111	19	training	training	NOUN
fbem-25536	111	20	and	and	CCONJ
fbem-25536	111	21	development	development	NOUN
fbem-25536	111	22	opportunities	opportunity	NOUN
fbem-25536	111	23	.	.	PUNCT
fbem-25536	112	1	4.3	4.3	NUM
fbem-25536	112	2	.	.	PUNCT
fbem-25536	113	1	strengthening	strengthen	VERB
fbem-25536	113	2	the	the	DET
fbem-25536	113	3	cultivation	cultivation	NOUN
fbem-25536	113	4	of	of	ADP
fbem-25536	113	5	accounting	accounting	NOUN
fbem-25536	113	6	professionals	professional	NOUN
fbem-25536	113	7	the	the	DET
fbem-25536	113	8	key	key	NOUN
fbem-25536	113	9	to	to	ADP
fbem-25536	113	10	accelerating	accelerate	VERB
fbem-25536	113	11	talent	talent	NOUN
fbem-25536	113	12	training	training	NOUN
fbem-25536	113	13	for	for	ADP
fbem-25536	113	14	the	the	DET
fbem-25536	113	15	digital	digital	ADJ
fbem-25536	113	16	transformation	transformation	NOUN
fbem-25536	113	17	of	of	ADP
fbem-25536	113	18	enterprise	enterprise	NOUN
fbem-25536	113	19	accounting	accounting	NOUN
fbem-25536	113	20	lies	lie	NOUN
fbem-25536	113	21	in	in	ADP
fbem-25536	113	22	identifying	identify	VERB
fbem-25536	113	23	new	new	ADJ
fbem-25536	113	24	skill	skill	NOUN
fbem-25536	113	25	needs	need	VERB
fbem-25536	113	26	,	,	PUNCT
fbem-25536	113	27	providing	provide	VERB
fbem-25536	113	28	continuous	continuous	ADJ
fbem-25536	113	29	education	education	NOUN
fbem-25536	113	30	and	and	CCONJ
fbem-25536	113	31	training	training	NOUN
fbem-25536	113	32	,	,	PUNCT
fbem-25536	113	33	and	and	CCONJ
fbem-25536	113	34	creating	create	VERB
fbem-25536	113	35	a	a	DET
fbem-25536	113	36	supportive	supportive	ADJ
fbem-25536	113	37	working	working	NOUN
fbem-25536	113	38	environment	environment	NOUN
fbem-25536	113	39	.	.	PUNCT
fbem-25536	114	1	in	in	ADP
fbem-25536	114	2	addition	addition	NOUN
fbem-25536	114	3	,	,	PUNCT
fbem-25536	114	4	enterprises	enterprise	NOUN
fbem-25536	114	5	should	should	AUX
fbem-25536	114	6	also	also	ADV
fbem-25536	114	7	focus	focus	VERB
fbem-25536	114	8	on	on	ADP
fbem-25536	114	9	cultivating	cultivate	VERB
fbem-25536	114	10	the	the	DET
fbem-25536	114	11	awareness	awareness	NOUN
fbem-25536	114	12	and	and	CCONJ
fbem-25536	114	13	ability	ability	NOUN
fbem-25536	114	14	of	of	ADP
fbem-25536	114	15	innovation	innovation	NOUN
fbem-25536	114	16	of	of	ADP
fbem-25536	114	17	accounting	accounting	NOUN
fbem-25536	114	18	personnel	personnel	NOUN
fbem-25536	114	19	,	,	PUNCT
fbem-25536	114	20	so	so	SCONJ
fbem-25536	114	21	that	that	SCONJ
fbem-25536	114	22	they	they	PRON
fbem-25536	114	23	can	can	AUX
fbem-25536	114	24	adapt	adapt	VERB
fbem-25536	114	25	to	to	ADP
fbem-25536	114	26	the	the	DET
fbem-25536	114	27	needs	need	NOUN
fbem-25536	114	28	of	of	ADP
fbem-25536	114	29	the	the	DET
fbem-25536	114	30	digital	digital	ADJ
fbem-25536	114	31	transformation	transformation	NOUN
fbem-25536	114	32	of	of	ADP
fbem-25536	114	33	accounting	accounting	NOUN
fbem-25536	114	34	.	.	PUNCT
fbem-25536	115	1	in	in	ADP
fbem-25536	115	2	strengthening	strengthen	VERB
fbem-25536	115	3	the	the	DET
fbem-25536	115	4	cultivation	cultivation	NOUN
fbem-25536	115	5	of	of	ADP
fbem-25536	115	6	accounting	accounting	NOUN
fbem-25536	115	7	professionals	professional	NOUN
fbem-25536	115	8	,	,	PUNCT
fbem-25536	115	9	enterprises	enterprise	NOUN
fbem-25536	115	10	should	should	AUX
fbem-25536	115	11	focus	focus	VERB
fbem-25536	115	12	on	on	ADP
fbem-25536	115	13	cultivating	cultivate	VERB
fbem-25536	115	14	the	the	DET
fbem-25536	115	15	professional	professional	ADJ
fbem-25536	115	16	knowledge	knowledge	NOUN
fbem-25536	115	17	and	and	CCONJ
fbem-25536	115	18	skills	skill	NOUN
fbem-25536	115	19	of	of	ADP
fbem-25536	115	20	accounting	accounting	NOUN
fbem-25536	115	21	personnel	personnel	NOUN
fbem-25536	115	22	.	.	PUNCT
fbem-25536	116	1	according	accord	VERB
fbem-25536	116	2	to	to	ADP
fbem-25536	116	3	the	the	DET
fbem-25536	116	4	analysis	analysis	NOUN
fbem-25536	116	5	of	of	ADP
fbem-25536	116	6	skill	skill	NOUN
fbem-25536	116	7	needs	need	NOUN
fbem-25536	116	8	,	,	PUNCT
fbem-25536	116	9	enterprises	enterprise	NOUN
fbem-25536	116	10	should	should	AUX
fbem-25536	116	11	design	design	VERB
fbem-25536	116	12	customized	customized	ADJ
fbem-25536	116	13	training	training	NOUN
fbem-25536	116	14	needs	need	NOUN
fbem-25536	116	15	to	to	PART
fbem-25536	116	16	fill	fill	VERB
fbem-25536	116	17	the	the	DET
fbem-25536	116	18	skill	skill	NOUN
fbem-25536	116	19	gaps	gap	NOUN
fbem-25536	116	20	of	of	ADP
fbem-25536	116	21	existing	exist	VERB
fbem-25536	116	22	employees	employee	NOUN
fbem-25536	116	23	and	and	CCONJ
fbem-25536	116	24	improve	improve	VERB
fbem-25536	116	25	their	their	PRON
fbem-25536	116	26	comprehensive	comprehensive	ADJ
fbem-25536	116	27	quality	quality	NOUN
fbem-25536	116	28	.	.	PUNCT
fbem-25536	117	1	at	at	ADP
fbem-25536	117	2	the	the	DET
fbem-25536	117	3	same	same	ADJ
fbem-25536	117	4	time	time	NOUN
fbem-25536	117	5	,	,	PUNCT
fbem-25536	117	6	enterprises	enterprise	NOUN
fbem-25536	117	7	should	should	AUX
fbem-25536	117	8	also	also	ADV
fbem-25536	117	9	pay	pay	VERB
fbem-25536	117	10	attention	attention	NOUN
fbem-25536	117	11	to	to	ADP
fbem-25536	117	12	the	the	DET
fbem-25536	117	13	improvement	improvement	NOUN
fbem-25536	117	14	of	of	ADP
fbem-25536	117	15	the	the	DET
fbem-25536	117	16	it	it	PRON
fbem-25536	117	17	capabilities	capability	NOUN
fbem-25536	117	18	of	of	ADP
fbem-25536	117	19	accounting	accounting	NOUN
fbem-25536	117	20	personnel	personnel	NOUN
fbem-25536	117	21	,	,	PUNCT
fbem-25536	117	22	so	so	SCONJ
fbem-25536	117	23	that	that	SCONJ
fbem-25536	117	24	they	they	PRON
fbem-25536	117	25	can	can	AUX
fbem-25536	117	26	skillfully	skillfully	ADV
fbem-25536	117	27	use	use	VERB
fbem-25536	117	28	information	information	NOUN
fbem-25536	117	29	technology	technology	NOUN
fbem-25536	117	30	means	mean	VERB
fbem-25536	117	31	to	to	PART
fbem-25536	117	32	carry	carry	VERB
fbem-25536	117	33	out	out	ADP
fbem-25536	117	34	accounting	accounting	NOUN
fbem-25536	117	35	work	work	NOUN
fbem-25536	117	36	,	,	PUNCT
fbem-25536	117	37	which	which	PRON
fbem-25536	117	38	includes	include	VERB
fbem-25536	117	39	the	the	DET
fbem-25536	117	40	cultivation	cultivation	NOUN
fbem-25536	117	41	and	and	CCONJ
fbem-25536	117	42	application	application	NOUN
fbem-25536	117	43	of	of	ADP
fbem-25536	117	44	knowledge	knowledge	NOUN
fbem-25536	117	45	of	of	ADP
fbem-25536	117	46	data	datum	NOUN
fbem-25536	117	47	analysis	analysis	NOUN
fbem-25536	117	48	,	,	PUNCT
fbem-25536	117	49	cloud	cloud	NOUN
fbem-25536	117	50	computing	computing	NOUN
fbem-25536	117	51	,	,	PUNCT
fbem-25536	117	52	artificial	artificial	ADJ
fbem-25536	117	53	intelligence	intelligence	NOUN
fbem-25536	117	54	,	,	PUNCT
fbem-25536	117	55	blockchain	blockchain	NOUN
fbem-25536	117	56	and	and	CCONJ
fbem-25536	117	57	other	other	ADJ
fbem-25536	117	58	technologies	technology	NOUN
fbem-25536	117	59	[	[	X
fbem-25536	117	60	8	8	NUM
fbem-25536	117	61	]	]	PUNCT
fbem-25536	117	62	.	.	PUNCT
fbem-25536	118	1	in	in	ADP
fbem-25536	118	2	addition	addition	NOUN
fbem-25536	118	3	,	,	PUNCT
fbem-25536	118	4	enterprises	enterprise	NOUN
fbem-25536	118	5	should	should	AUX
fbem-25536	118	6	also	also	ADV
fbem-25536	118	7	pay	pay	VERB
fbem-25536	118	8	attention	attention	NOUN
fbem-25536	118	9	to	to	ADP
fbem-25536	118	10	cultivating	cultivate	VERB
fbem-25536	118	11	the	the	DET
fbem-25536	118	12	professional	professional	ADJ
fbem-25536	118	13	development	development	NOUN
fbem-25536	118	14	path	path	NOUN
fbem-25536	118	15	of	of	ADP
fbem-25536	118	16	accounting	accounting	NOUN
fbem-25536	118	17	personnel	personnel	NOUN
fbem-25536	118	18	,	,	PUNCT
fbem-25536	118	19	emphasizing	emphasize	VERB
fbem-25536	118	20	the	the	DET
fbem-25536	118	21	importance	importance	NOUN
fbem-25536	118	22	of	of	ADP
fbem-25536	118	23	digital	digital	ADJ
fbem-25536	118	24	skills	skill	NOUN
fbem-25536	118	25	,	,	PUNCT
fbem-25536	118	26	and	and	CCONJ
fbem-25536	118	27	encouraging	encourage	VERB
fbem-25536	118	28	them	they	PRON
fbem-25536	118	29	to	to	PART
fbem-25536	118	30	innovate	innovate	VERB
fbem-25536	118	31	and	and	CCONJ
fbem-25536	118	32	practice	practice	VERB
fbem-25536	118	33	in	in	ADP
fbem-25536	118	34	accounting	accounting	NOUN
fbem-25536	118	35	work	work	NOUN
fbem-25536	118	36	.	.	PUNCT
fbem-25536	119	1	4.4	4.4	NUM
fbem-25536	119	2	.	.	PUNCT
fbem-25536	120	1	promoting	promote	VERB
fbem-25536	120	2	the	the	DET
fbem-25536	120	3	integration	integration	NOUN
fbem-25536	120	4	of	of	ADP
fbem-25536	120	5	business	business	NOUN
fbem-25536	120	6	and	and	CCONJ
fbem-25536	120	7	finance	finance	NOUN
fbem-25536	120	8	to	to	PART
fbem-25536	120	9	accelerate	accelerate	VERB
fbem-25536	120	10	the	the	DET
fbem-25536	120	11	digital	digital	ADJ
fbem-25536	120	12	transformation	transformation	NOUN
fbem-25536	120	13	of	of	ADP
fbem-25536	120	14	enterprise	enterprise	NOUN
fbem-25536	120	15	accounting	account	VERB
fbem-25536	120	16	the	the	DET
fbem-25536	120	17	integration	integration	NOUN
fbem-25536	120	18	of	of	ADP
fbem-25536	120	19	business	business	NOUN
fbem-25536	120	20	and	and	CCONJ
fbem-25536	120	21	finance	finance	NOUN
fbem-25536	120	22	refers	refer	VERB
fbem-25536	120	23	to	to	ADP
fbem-25536	120	24	the	the	DET
fbem-25536	120	25	deep	deep	ADJ
fbem-25536	120	26	integration	integration	NOUN
fbem-25536	120	27	of	of	ADP
fbem-25536	120	28	enterprise	enterprise	NOUN
fbem-25536	120	29	business	business	NOUN
fbem-25536	120	30	and	and	CCONJ
fbem-25536	120	31	finance	finance	NOUN
fbem-25536	120	32	,	,	PUNCT
fbem-25536	120	33	and	and	CCONJ
fbem-25536	120	34	the	the	DET
fbem-25536	120	35	realization	realization	NOUN
fbem-25536	120	36	of	of	ADP
fbem-25536	120	37	real	real	ADJ
fbem-25536	120	38	-	-	PUNCT
fbem-25536	120	39	time	time	NOUN
fbem-25536	120	40	sharing	sharing	NOUN
fbem-25536	120	41	and	and	CCONJ
fbem-25536	120	42	collaboration	collaboration	NOUN
fbem-25536	120	43	of	of	ADP
fbem-25536	120	44	business	business	NOUN
fbem-25536	120	45	and	and	CCONJ
fbem-25536	120	46	financial	financial	ADJ
fbem-25536	120	47	data	datum	NOUN
fbem-25536	120	48	through	through	ADP
fbem-25536	120	49	information	information	NOUN
fbem-25536	120	50	technology	technology	NOUN
fbem-25536	121	1	[	[	X
fbem-25536	121	2	9	9	NUM
fbem-25536	121	3	]	]	PUNCT
fbem-25536	121	4	.	.	PUNCT
fbem-25536	122	1	enterprises	enterprise	NOUN
fbem-25536	122	2	should	should	AUX
fbem-25536	122	3	actively	actively	ADV
fbem-25536	122	4	promote	promote	VERB
fbem-25536	122	5	the	the	DET
fbem-25536	122	6	integration	integration	NOUN
fbem-25536	122	7	of	of	ADP
fbem-25536	122	8	business	business	NOUN
fbem-25536	122	9	and	and	CCONJ
fbem-25536	122	10	finance	finance	NOUN
fbem-25536	122	11	,	,	PUNCT
fbem-25536	122	12	break	break	VERB
fbem-25536	122	13	down	down	ADP
fbem-25536	122	14	the	the	DET
fbem-25536	122	15	information	information	NOUN
fbem-25536	122	16	barriers	barrier	NOUN
fbem-25536	122	17	between	between	ADP
fbem-25536	122	18	business	business	NOUN
fbem-25536	122	19	and	and	CCONJ
fbem-25536	122	20	finance	finance	NOUN
fbem-25536	122	21	,	,	PUNCT
fbem-25536	122	22	and	and	CCONJ
fbem-25536	122	23	realize	realize	VERB
fbem-25536	122	24	the	the	DET
fbem-25536	122	25	integrated	integrate	VERB
fbem-25536	122	26	management	management	NOUN
fbem-25536	122	27	of	of	ADP
fbem-25536	122	28	business	business	NOUN
fbem-25536	122	29	and	and	CCONJ
fbem-25536	122	30	finance	finance	NOUN
fbem-25536	122	31	.	.	PUNCT
fbem-25536	123	1	this	this	PRON
fbem-25536	123	2	will	will	AUX
fbem-25536	123	3	help	help	VERB
fbem-25536	123	4	improve	improve	VERB
fbem-25536	123	5	the	the	DET
fbem-25536	123	6	efficiency	efficiency	NOUN
fbem-25536	123	7	and	and	CCONJ
fbem-25536	123	8	quality	quality	NOUN
fbem-25536	123	9	of	of	ADP
fbem-25536	123	10	enterprise	enterprise	NOUN
fbem-25536	123	11	accounting	accounting	NOUN
fbem-25536	123	12	work	work	NOUN
fbem-25536	123	13	and	and	CCONJ
fbem-25536	123	14	accelerate	accelerate	VERB
fbem-25536	123	15	the	the	DET
fbem-25536	123	16	process	process	NOUN
fbem-25536	123	17	of	of	ADP
fbem-25536	123	18	digital	digital	ADJ
fbem-25536	123	19	transformation	transformation	NOUN
fbem-25536	123	20	of	of	ADP
fbem-25536	123	21	enterprise	enterprise	NOUN
fbem-25536	123	22	accounting	accounting	NOUN
fbem-25536	123	23	.	.	PUNCT
fbem-25536	124	1	in	in	ADP
fbem-25536	124	2	promoting	promote	VERB
fbem-25536	124	3	the	the	DET
fbem-25536	124	4	integration	integration	NOUN
fbem-25536	124	5	of	of	ADP
fbem-25536	124	6	business	business	NOUN
fbem-25536	124	7	and	and	CCONJ
fbem-25536	124	8	finance	finance	NOUN
fbem-25536	124	9	,	,	PUNCT
fbem-25536	124	10	enterprises	enterprise	NOUN
fbem-25536	124	11	should	should	AUX
fbem-25536	124	12	establish	establish	VERB
fbem-25536	124	13	an	an	DET
fbem-25536	124	14	information	information	NOUN
fbem-25536	124	15	sharing	sharing	NOUN
fbem-25536	124	16	and	and	CCONJ
fbem-25536	124	17	collaboration	collaboration	NOUN
fbem-25536	124	18	mechanism	mechanism	NOUN
fbem-25536	124	19	between	between	ADP
fbem-25536	124	20	business	business	NOUN
fbem-25536	124	21	and	and	CCONJ
fbem-25536	124	22	finance	finance	NOUN
fbem-25536	124	23	to	to	PART
fbem-25536	124	24	achieve	achieve	VERB
fbem-25536	124	25	real	real	ADJ
fbem-25536	124	26	-	-	PUNCT
fbem-25536	124	27	time	time	NOUN
fbem-25536	124	28	sharing	sharing	NOUN
fbem-25536	124	29	and	and	CCONJ
fbem-25536	124	30	collaboration	collaboration	NOUN
fbem-25536	124	31	of	of	ADP
fbem-25536	124	32	business	business	NOUN
fbem-25536	124	33	and	and	CCONJ
fbem-25536	124	34	financial	financial	ADJ
fbem-25536	124	35	data	datum	NOUN
fbem-25536	124	36	.	.	PUNCT
fbem-25536	125	1	the	the	DET
fbem-25536	125	2	essence	essence	NOUN
fbem-25536	125	3	of	of	ADP
fbem-25536	125	4	financial	financial	ADJ
fbem-25536	125	5	digital	digital	ADJ
fbem-25536	125	6	transformation	transformation	NOUN
fbem-25536	125	7	is	be	AUX
fbem-25536	125	8	to	to	PART
fbem-25536	125	9	realize	realize	VERB
fbem-25536	125	10	the	the	DET
fbem-25536	125	11	orderly	orderly	ADJ
fbem-25536	125	12	flow	flow	NOUN
fbem-25536	125	13	of	of	ADP
fbem-25536	125	14	data	datum	NOUN
fbem-25536	125	15	and	and	CCONJ
fbem-25536	125	16	information	information	NOUN
fbem-25536	125	17	between	between	ADP
fbem-25536	125	18	different	different	ADJ
fbem-25536	125	19	departments	department	NOUN
fbem-25536	125	20	,	,	PUNCT
fbem-25536	125	21	connect	connect	VERB
fbem-25536	125	22	"	"	PUNCT
fbem-25536	125	23	information	information	NOUN
fbem-25536	125	24	silos	silo	NOUN
fbem-25536	125	25	"	"	PUNCT
fbem-25536	125	26	,	,	PUNCT
fbem-25536	125	27	reconstruct	reconstruct	VERB
fbem-25536	125	28	the	the	DET
fbem-25536	125	29	value	value	NOUN
fbem-25536	125	30	chain	chain	NOUN
fbem-25536	125	31	of	of	ADP
fbem-25536	125	32	enterprise	enterprise	NOUN
fbem-25536	125	33	internal	internal	ADJ
fbem-25536	125	34	business	business	NOUN
fbem-25536	125	35	activities	activity	NOUN
fbem-25536	125	36	,	,	PUNCT
fbem-25536	125	37	and	and	CCONJ
fbem-25536	125	38	ultimately	ultimately	ADV
fbem-25536	125	39	achieve	achieve	VERB
fbem-25536	125	40	the	the	DET
fbem-25536	125	41	ultimate	ultimate	ADJ
fbem-25536	125	42	goal	goal	NOUN
fbem-25536	125	43	of	of	ADP
fbem-25536	125	44	value	value	NOUN
fbem-25536	125	45	creation	creation	NOUN
fbem-25536	125	46	[	[	X
fbem-25536	125	47	10	10	NUM
fbem-25536	125	48	]	]	PUNCT
fbem-25536	125	49	.	.	PUNCT
fbem-25536	126	1	this	this	PRON
fbem-25536	126	2	is	be	AUX
fbem-25536	126	3	a	a	DET
fbem-25536	126	4	major	major	ADJ
fbem-25536	126	5	transformation	transformation	NOUN
fbem-25536	126	6	of	of	ADP
fbem-25536	126	7	traditional	traditional	ADJ
fbem-25536	126	8	thinking	thinking	NOUN
fbem-25536	126	9	.	.	PUNCT
fbem-25536	127	1	finance	finance	NOUN
fbem-25536	127	2	and	and	CCONJ
fbem-25536	127	3	business	business	NOUN
fbem-25536	127	4	have	have	VERB
fbem-25536	127	5	no	no	DET
fbem-25536	127	6	boundaries	boundary	NOUN
fbem-25536	127	7	.	.	PUNCT
fbem-25536	128	1	therefore	therefore	ADV
fbem-25536	128	2	,	,	PUNCT
fbem-25536	128	3	data	datum	NOUN
fbem-25536	128	4	can	can	AUX
fbem-25536	128	5	flow	flow	VERB
fbem-25536	128	6	within	within	ADP
fbem-25536	128	7	the	the	DET
fbem-25536	128	8	entire	entire	ADJ
fbem-25536	128	9	enterprise	enterprise	NOUN
fbem-25536	128	10	,	,	PUNCT
fbem-25536	128	11	and	and	CCONJ
fbem-25536	128	12	even	even	ADV
fbem-25536	128	13	be	be	AUX
fbem-25536	128	14	shared	share	VERB
fbem-25536	128	15	across	across	ADP
fbem-25536	128	16	enterprises	enterprise	NOUN
fbem-25536	128	17	between	between	ADP
fbem-25536	128	18	upstream	upstream	ADJ
fbem-25536	128	19	suppliers	supplier	NOUN
fbem-25536	128	20	and	and	CCONJ
fbem-25536	128	21	downstream	downstream	ADJ
fbem-25536	128	22	customers	customer	NOUN
fbem-25536	128	23	,	,	PUNCT
fbem-25536	128	24	building	build	VERB
fbem-25536	128	25	a	a	DET
fbem-25536	128	26	new	new	ADJ
fbem-25536	128	27	digital	digital	ADJ
fbem-25536	128	28	ecosystem	ecosystem	NOUN
fbem-25536	128	29	of	of	ADP
fbem-25536	128	30	the	the	DET
fbem-25536	128	31	industrial	industrial	ADJ
fbem-25536	128	32	chain	chain	NOUN
fbem-25536	128	33	.	.	PUNCT
fbem-25536	129	1	5	5	X
fbem-25536	129	2	.	.	X
fbem-25536	129	3	conclusion	conclusion	NOUN
fbem-25536	129	4	and	and	CCONJ
fbem-25536	129	5	suggestions	suggestion	NOUN
fbem-25536	129	6	this	this	DET
fbem-25536	129	7	article	article	NOUN
fbem-25536	129	8	,	,	PUNCT
fbem-25536	129	9	starting	start	VERB
fbem-25536	129	10	from	from	ADP
fbem-25536	129	11	the	the	DET
fbem-25536	129	12	background	background	NOUN
fbem-25536	129	13	of	of	ADP
fbem-25536	129	14	big	big	ADJ
fbem-25536	129	15	data	datum	NOUN
fbem-25536	129	16	,	,	PUNCT
fbem-25536	129	17	through	through	ADP
fbem-25536	129	18	the	the	DET
fbem-25536	129	19	study	study	NOUN
fbem-25536	129	20	of	of	ADP
fbem-25536	129	21	the	the	DET
fbem-25536	129	22	necessity	necessity	NOUN
fbem-25536	129	23	of	of	ADP
fbem-25536	129	24	digital	digital	ADJ
fbem-25536	129	25	transformation	transformation	NOUN
fbem-25536	129	26	of	of	ADP
fbem-25536	129	27	enterprise	enterprise	NOUN
fbem-25536	129	28	accounting	accounting	NOUN
fbem-25536	129	29	,	,	PUNCT
fbem-25536	129	30	concludes	conclude	VERB
fbem-25536	129	31	that	that	SCONJ
fbem-25536	129	32	in	in	ADP
fbem-25536	129	33	the	the	DET
fbem-25536	129	34	era	era	NOUN
fbem-25536	129	35	of	of	ADP
fbem-25536	129	36	rapid	rapid	ADJ
fbem-25536	129	37	development	development	NOUN
fbem-25536	129	38	of	of	ADP
fbem-25536	129	39	science	science	NOUN
fbem-25536	129	40	and	and	CCONJ
fbem-25536	129	41	technology	technology	NOUN
fbem-25536	129	42	,	,	PUNCT
fbem-25536	129	43	if	if	SCONJ
fbem-25536	129	44	enterprises	enterprise	NOUN
fbem-25536	129	45	want	want	VERB
fbem-25536	129	46	to	to	PART
fbem-25536	129	47	improve	improve	VERB
fbem-25536	129	48	the	the	DET
fbem-25536	129	49	level	level	NOUN
fbem-25536	129	50	of	of	ADP
fbem-25536	129	51	financial	financial	ADJ
fbem-25536	129	52	management	management	NOUN
fbem-25536	129	53	and	and	CCONJ
fbem-25536	129	54	enhance	enhance	VERB
fbem-25536	129	55	their	their	PRON
fbem-25536	129	56	core	core	NOUN
fbem-25536	129	57	competitiveness	competitiveness	NOUN
fbem-25536	129	58	,	,	PUNCT
fbem-25536	129	59	the	the	DET
fbem-25536	129	60	digital	digital	ADJ
fbem-25536	129	61	transformation	transformation	NOUN
fbem-25536	129	62	of	of	ADP
fbem-25536	129	63	enterprise	enterprise	NOUN
fbem-25536	129	64	accounting	accounting	NOUN
fbem-25536	129	65	is	be	AUX
fbem-25536	129	66	an	an	DET
fbem-25536	129	67	inevitable	inevitable	ADJ
fbem-25536	129	68	trend	trend	NOUN
fbem-25536	129	69	.	.	PUNCT
fbem-25536	130	1	the	the	DET
fbem-25536	130	2	digital	digital	ADJ
fbem-25536	130	3	transformation	transformation	NOUN
fbem-25536	130	4	of	of	ADP
fbem-25536	130	5	enterprise	enterprise	NOUN
fbem-25536	130	6	accounting	accounting	NOUN
fbem-25536	130	7	needs	need	NOUN
fbem-25536	130	8	to	to	PART
fbem-25536	130	9	be	be	AUX
fbem-25536	130	10	carried	carry	VERB
fbem-25536	130	11	out	out	ADP
fbem-25536	130	12	from	from	ADP
fbem-25536	130	13	multiple	multiple	ADJ
fbem-25536	130	14	levels	level	NOUN
fbem-25536	130	15	.	.	PUNCT
fbem-25536	131	1	strengthening	strengthen	VERB
fbem-25536	131	2	information	information	NOUN
fbem-25536	131	3	security	security	NOUN
fbem-25536	131	4	protection	protection	NOUN
fbem-25536	131	5	and	and	CCONJ
fbem-25536	131	6	ensuring	ensure	VERB
fbem-25536	131	7	the	the	DET
fbem-25536	131	8	security	security	NOUN
fbem-25536	131	9	of	of	ADP
fbem-25536	131	10	financial	financial	ADJ
fbem-25536	131	11	data	datum	NOUN
fbem-25536	131	12	is	be	AUX
fbem-25536	131	13	the	the	DET
fbem-25536	131	14	foundation	foundation	NOUN
fbem-25536	131	15	;	;	PUNCT
fbem-25536	131	16	reshaping	reshape	VERB
fbem-25536	131	17	the	the	DET
fbem-25536	131	18	organizational	organizational	ADJ
fbem-25536	131	19	management	management	NOUN
fbem-25536	131	20	structure	structure	NOUN
fbem-25536	131	21	to	to	PART
fbem-25536	131	22	adapt	adapt	VERB
fbem-25536	131	23	to	to	ADP
fbem-25536	131	24	the	the	DET
fbem-25536	131	25	development	development	NOUN
fbem-25536	131	26	of	of	ADP
fbem-25536	131	27	the	the	DET
fbem-25536	131	28	digital	digital	ADJ
fbem-25536	131	29	transformation	transformation	NOUN
fbem-25536	131	30	of	of	ADP
fbem-25536	131	31	enterprise	enterprise	NOUN
fbem-25536	131	32	accounting	accounting	NOUN
fbem-25536	131	33	is	be	AUX
fbem-25536	131	34	the	the	DET
fbem-25536	131	35	requirement	requirement	NOUN
fbem-25536	131	36	;	;	PUNCT
fbem-25536	131	37	strengthening	strengthen	VERB
fbem-25536	131	38	the	the	DET
fbem-25536	131	39	cultivation	cultivation	NOUN
fbem-25536	131	40	of	of	ADP
fbem-25536	131	41	accounting	accounting	NOUN
fbem-25536	131	42	professionals	professional	NOUN
fbem-25536	131	43	is	be	AUX
fbem-25536	131	44	the	the	DET
fbem-25536	131	45	key	key	NOUN
fbem-25536	131	46	;	;	PUNCT
fbem-25536	131	47	promoting	promote	VERB
fbem-25536	131	48	the	the	DET
fbem-25536	131	49	integration	integration	NOUN
fbem-25536	131	50	of	of	ADP
fbem-25536	131	51	business	business	NOUN
fbem-25536	131	52	and	and	CCONJ
fbem-25536	131	53	finance	finance	NOUN
fbem-25536	131	54	to	to	PART
fbem-25536	131	55	accelerate	accelerate	VERB
fbem-25536	131	56	the	the	DET
fbem-25536	131	57	digital	digital	ADJ
fbem-25536	131	58	transformation	transformation	NOUN
fbem-25536	131	59	of	of	ADP
fbem-25536	131	60	enterprise	enterprise	NOUN
fbem-25536	131	61	accounting	accounting	NOUN
fbem-25536	131	62	is	be	AUX
fbem-25536	131	63	the	the	DET
fbem-25536	131	64	goal	goal	NOUN
fbem-25536	131	65	.	.	PUNCT
fbem-25536	132	1	finally	finally	ADV
fbem-25536	132	2	,	,	PUNCT
fbem-25536	132	3	the	the	DET
fbem-25536	132	4	digital	digital	ADJ
fbem-25536	132	5	transformation	transformation	NOUN
fbem-25536	132	6	of	of	ADP
fbem-25536	132	7	enterprises	enterprise	NOUN
fbem-25536	132	8	is	be	AUX
fbem-25536	132	9	a	a	DET
fbem-25536	132	10	continuous	continuous	ADJ
fbem-25536	132	11	process	process	NOUN
fbem-25536	132	12	.	.	PUNCT
fbem-25536	133	1	enterprises	enterprise	NOUN
fbem-25536	133	2	need	need	VERB
fbem-25536	133	3	to	to	PART
fbem-25536	133	4	constantly	constantly	ADV
fbem-25536	133	5	innovate	innovate	VERB
fbem-25536	133	6	and	and	CCONJ
fbem-25536	133	7	optimize	optimize	VERB
fbem-25536	133	8	.	.	PUNCT
fbem-25536	134	1	only	only	ADV
fbem-25536	134	2	in	in	ADP
fbem-25536	134	3	this	this	DET
fbem-25536	134	4	way	way	NOUN
fbem-25536	134	5	can	can	AUX
fbem-25536	134	6	enterprises	enterprise	NOUN
fbem-25536	134	7	obtain	obtain	VERB
fbem-25536	134	8	continuous	continuous	ADJ
fbem-25536	134	9	development	development	NOUN
fbem-25536	134	10	momentum	momentum	NOUN
fbem-25536	134	11	in	in	ADP
fbem-25536	134	12	the	the	DET
fbem-25536	134	13	era	era	NOUN
fbem-25536	134	14	of	of	ADP
fbem-25536	134	15	big	big	ADJ
fbem-25536	134	16	data	datum	NOUN
fbem-25536	134	17	.	.	PUNCT
fbem-25536	135	1	references	reference	NOUN
fbem-25536	135	2	[	[	X
fbem-25536	135	3	1	1	NUM
fbem-25536	135	4	]	]	X
fbem-25536	135	5	liu	liu	PROPN
fbem-25536	135	6	,	,	PUNCT
fbem-25536	135	7	n.	n.	PROPN
fbem-25536	135	8	(	(	PUNCT
fbem-25536	135	9	.2023	.2023	PROPN
fbem-25536	135	10	)	)	PUNCT
fbem-25536	135	11	.	.	PUNCT
fbem-25536	136	1	practice	practice	NOUN
fbem-25536	136	2	path	path	NOUN
fbem-25536	136	3	of	of	ADP
fbem-25536	136	4	promoting	promote	VERB
fbem-25536	136	5	high	high	ADJ
fbem-25536	136	6	-	-	PUNCT
fbem-25536	136	7	quality	quality	NOUN
fbem-25536	136	8	development	development	NOUN
fbem-25536	136	9	of	of	ADP
fbem-25536	136	10	henan	henan	PROPN
fbem-25536	136	11	province	province	PROPN
fbem-25536	136	12	's	's	PART
fbem-25536	136	13	economy	economy	NOUN
fbem-25536	136	14	through	through	ADP
fbem-25536	136	15	the	the	DET
fbem-25536	136	16	integration	integration	NOUN
fbem-25536	136	17	of	of	ADP
fbem-25536	136	18	digital	digital	ADJ
fbem-25536	136	19	and	and	CCONJ
fbem-25536	136	20	real	real	ADJ
fbem-25536	136	21	economies	economy	NOUN
fbem-25536	136	22	.	.	PUNCT
fbem-25536	137	1	small	small	ADJ
fbem-25536	137	2	and	and	CCONJ
fbem-25536	137	3	mediumsized	mediumsized	ADJ
fbem-25536	137	4	enterprise	enterprise	NOUN
fbem-25536	137	5	management	management	NOUN
fbem-25536	137	6	and	and	CCONJ
fbem-25536	137	7	technology	technology	NOUN
fbem-25536	137	8	,	,	PUNCT
fbem-25536	137	9	(	(	PUNCT
fbem-25536	137	10	13	13	NUM
fbem-25536	137	11	)	)	PUNCT
fbem-25536	137	12	,	,	PUNCT
fbem-25536	137	13	160	160	NUM
fbem-25536	137	14	-	-	SYM
fbem-25536	137	15	162	162	NUM
fbem-25536	137	16	.	.	PUNCT
fbem-25536	138	1	[	[	X
fbem-25536	138	2	2	2	NUM
fbem-25536	138	3	]	]	SYM
fbem-25536	138	4	mei	mei	PROPN
fbem-25536	138	5	,	,	PUNCT
fbem-25536	138	6	j.	j.	PROPN
fbem-25536	138	7	j.	j.	PROPN
fbem-25536	138	8	(	(	PUNCT
fbem-25536	138	9	.2023	.2023	PROPN
fbem-25536	138	10	)	)	PUNCT
fbem-25536	138	11	.	.	PUNCT
fbem-25536	139	1	research	research	NOUN
fbem-25536	139	2	on	on	ADP
fbem-25536	139	3	the	the	DET
fbem-25536	139	4	application	application	NOUN
fbem-25536	139	5	of	of	ADP
fbem-25536	139	6	financial	financial	ADJ
fbem-25536	139	7	sharing	sharing	NOUN
fbem-25536	139	8	in	in	ADP
fbem-25536	139	9	enterprise	enterprise	NOUN
fbem-25536	139	10	financial	financial	ADJ
fbem-25536	139	11	management	management	NOUN
fbem-25536	139	12	.	.	PUNCT
fbem-25536	140	1	economic	economic	ADJ
fbem-25536	140	2	outlook	outlook	NOUN
fbem-25536	140	3	of	of	ADP
fbem-25536	140	4	bohai	bohai	PROPN
fbem-25536	140	5	rim	rim	PROPN
fbem-25536	140	6	,	,	PUNCT
fbem-25536	140	7	(	(	PUNCT
fbem-25536	140	8	8)	8)	NUM
fbem-25536	140	9	,	,	PUNCT
fbem-25536	140	10	174	174	NUM
fbem-25536	140	11	-	-	SYM
fbem-25536	140	12	176	176	NUM
fbem-25536	140	13	.	.	PUNCT
fbem-25536	141	1	[	[	X
fbem-25536	141	2	3	3	NUM
fbem-25536	141	3	]	]	X
fbem-25536	141	4	xie	xie	PROPN
fbem-25536	141	5	,	,	PUNCT
fbem-25536	141	6	s.	s.	PROPN
fbem-25536	141	7	x.	x.	PROPN
fbem-25536	141	8	(	(	PUNCT
fbem-25536	141	9	.2023	.2023	PROPN
fbem-25536	141	10	)	)	PUNCT
fbem-25536	141	11	.	.	PUNCT
fbem-25536	142	1	analysis	analysis	NOUN
fbem-25536	142	2	of	of	ADP
fbem-25536	142	3	the	the	DET
fbem-25536	142	4	path	path	NOUN
fbem-25536	142	5	of	of	ADP
fbem-25536	142	6	digital	digital	ADJ
fbem-25536	142	7	transformation	transformation	NOUN
fbem-25536	142	8	and	and	CCONJ
fbem-25536	142	9	upgrading	upgrading	NOUN
fbem-25536	142	10	of	of	ADP
fbem-25536	142	11	enterprises	enterprise	NOUN
fbem-25536	142	12	in	in	ADP
fbem-25536	142	13	the	the	DET
fbem-25536	142	14	era	era	NOUN
fbem-25536	142	15	of	of	ADP
fbem-25536	142	16	digital	digital	ADJ
fbem-25536	142	17	economy	economy	NOUN
fbem-25536	142	18	.	.	PUNCT
fbem-25536	143	1	chinese	chinese	ADJ
fbem-25536	143	2	business	business	PROPN
fbem-25536	143	3	review	review	PROPN
fbem-25536	143	4	,	,	PUNCT
fbem-25536	143	5	(	(	PUNCT
fbem-25536	143	6	18	18	NUM
fbem-25536	143	7	)	)	PUNCT
fbem-25536	143	8	,	,	PUNCT
fbem-25536	143	9	132	132	NUM
fbem-25536	143	10	-	-	SYM
fbem-25536	143	11	135	135	NUM
fbem-25536	143	12	.	.	PUNCT
fbem-25536	144	1	[	[	X
fbem-25536	144	2	4	4	NUM
fbem-25536	144	3	]	]	X
fbem-25536	144	4	zhu	zhu	PROPN
fbem-25536	144	5	,	,	PUNCT
fbem-25536	144	6	z.	z.	PROPN
fbem-25536	144	7	b.	b.	PROPN
fbem-25536	144	8	(	(	PUNCT
fbem-25536	144	9	.2022	.2022	PROPN
fbem-25536	144	10	)	)	PUNCT
fbem-25536	144	11	.	.	PUNCT
fbem-25536	145	1	research	research	NOUN
fbem-25536	145	2	on	on	ADP
fbem-25536	145	3	the	the	DET
fbem-25536	145	4	innovation	innovation	NOUN
fbem-25536	145	5	and	and	CCONJ
fbem-25536	145	6	application	application	NOUN
fbem-25536	145	7	of	of	ADP
fbem-25536	145	8	chinese	chinese	ADJ
fbem-25536	145	9	management	management	NOUN
fbem-25536	145	10	accounting	account	VERB
fbem-25536	145	11	under	under	ADP
fbem-25536	145	12	digital	digital	ADJ
fbem-25536	145	13	transformation	transformation	NOUN
fbem-25536	145	14	.	.	PUNCT
fbem-25536	146	1	accounting	accounting	NOUN
fbem-25536	146	2	learning	learning	PROPN
fbem-25536	146	3	,	,	PUNCT
fbem-25536	146	4	(	(	PUNCT
fbem-25536	146	5	32	32	NUM
fbem-25536	146	6	)	)	PUNCT
fbem-25536	146	7	,	,	PUNCT
fbem-25536	146	8	4	4	NUM
fbem-25536	146	9	-	-	SYM
fbem-25536	146	10	6	6	NUM
fbem-25536	146	11	.	.	PUNCT
fbem-25536	147	1	[	[	X
fbem-25536	147	2	5	5	NUM
fbem-25536	147	3	]	]	SYM
fbem-25536	147	4	sa	sa	PROPN
fbem-25536	147	5	,	,	PUNCT
fbem-25536	147	6	b.	b.	PROPN
fbem-25536	147	7	h.	h.	PROPN
fbem-25536	147	8	(	(	PUNCT
fbem-25536	147	9	.2022	.2022	PROPN
fbem-25536	147	10	)	)	PUNCT
fbem-25536	147	11	.	.	PUNCT
fbem-25536	148	1	analysis	analysis	NOUN
fbem-25536	148	2	on	on	ADP
fbem-25536	148	3	the	the	DET
fbem-25536	148	4	assistance	assistance	NOUN
fbem-25536	148	5	of	of	ADP
fbem-25536	148	6	digital	digital	ADJ
fbem-25536	148	7	application	application	NOUN
fbem-25536	148	8	in	in	ADP
fbem-25536	148	9	the	the	DET
fbem-25536	148	10	transformation	transformation	NOUN
fbem-25536	148	11	of	of	ADP
fbem-25536	148	12	enterprise	enterprise	NOUN
fbem-25536	148	13	financial	financial	ADJ
fbem-25536	148	14	management	management	NOUN
fbem-25536	148	15	—	—	PUNCT
fbem-25536	148	16	a	a	DET
fbem-25536	148	17	case	case	NOUN
fbem-25536	148	18	study	study	NOUN
fbem-25536	148	19	of	of	ADP
fbem-25536	148	20	shanghai	shanghai	PROPN
fbem-25536	148	21	l	l	PROPN
fbem-25536	148	22	company	company	NOUN
fbem-25536	148	23	.	.	PUNCT
fbem-25536	149	1	accounting	accounting	NOUN
fbem-25536	149	2	learning	learning	PROPN
fbem-25536	149	3	,	,	PUNCT
fbem-25536	149	4	(	(	PUNCT
fbem-25536	149	5	27	27	NUM
fbem-25536	149	6	)	)	PUNCT
fbem-25536	149	7	,	,	PUNCT
fbem-25536	149	8	22	22	NUM
fbem-25536	149	9	-	-	SYM
fbem-25536	149	10	24	24	NUM
fbem-25536	149	11	.	.	PUNCT
fbem-25536	150	1	[	[	X
fbem-25536	150	2	6	6	NUM
fbem-25536	150	3	]	]	PUNCT
fbem-25536	150	4	zhai	zhai	PROPN
fbem-25536	150	5	,	,	PUNCT
fbem-25536	150	6	z.	z.	PROPN
fbem-25536	150	7	(	(	PUNCT
fbem-25536	150	8	.2019	.2019	PROPN
fbem-25536	150	9	)	)	PUNCT
fbem-25536	150	10	.	.	PUNCT
fbem-25536	151	1	integration	integration	NOUN
fbem-25536	151	2	of	of	ADP
fbem-25536	151	3	financial	financial	ADJ
fbem-25536	151	4	data	datum	NOUN
fbem-25536	151	5	and	and	CCONJ
fbem-25536	151	6	business	business	NOUN
fbem-25536	151	7	data	datum	NOUN
fbem-25536	151	8	based	base	VERB
fbem-25536	151	9	on	on	ADP
fbem-25536	151	10	big	big	ADJ
fbem-25536	151	11	data	datum	NOUN
fbem-25536	151	12	background	background	NOUN
fbem-25536	151	13	.	.	PUNCT
fbem-25536	152	1	business	business	NOUN
fbem-25536	152	2	economy	economy	NOUN
fbem-25536	152	3	,	,	PUNCT
fbem-25536	152	4	(	(	PUNCT
fbem-25536	152	5	8)	8)	NUM
fbem-25536	152	6	,	,	PUNCT
fbem-25536	152	7	139	139	NUM
fbem-25536	152	8	-	-	SYM
fbem-25536	152	9	140	140	NUM
fbem-25536	152	10	.	.	PUNCT
fbem-25536	153	1	[	[	X
fbem-25536	153	2	7	7	NUM
fbem-25536	153	3	]	]	X
fbem-25536	153	4	wang	wang	PROPN
fbem-25536	153	5	,	,	PUNCT
fbem-25536	153	6	x.	x.	PROPN
fbem-25536	153	7	l.	l.	PROPN
fbem-25536	153	8	(	(	PUNCT
fbem-25536	153	9	.2023	.2023	PROPN
fbem-25536	153	10	)	)	PUNCT
fbem-25536	153	11	.	.	PUNCT
fbem-25536	154	1	research	research	NOUN
fbem-25536	154	2	on	on	ADP
fbem-25536	154	3	the	the	DET
fbem-25536	154	4	problems	problem	NOUN
fbem-25536	154	5	and	and	CCONJ
fbem-25536	154	6	countermeasures	countermeasure	NOUN
fbem-25536	154	7	of	of	ADP
fbem-25536	154	8	enterprise	enterprise	NOUN
fbem-25536	154	9	accounting	account	VERB
fbem-25536	154	10	digital	digital	ADJ
fbem-25536	154	11	156	156	NUM
fbem-25536	154	12	transformation	transformation	NOUN
fbem-25536	154	13	in	in	ADP
fbem-25536	154	14	the	the	DET
fbem-25536	154	15	era	era	NOUN
fbem-25536	154	16	of	of	ADP
fbem-25536	154	17	big	big	ADJ
fbem-25536	154	18	data	datum	NOUN
fbem-25536	154	19	.	.	PUNCT
fbem-25536	155	1	quality	quality	NOUN
fbem-25536	155	2	and	and	CCONJ
fbem-25536	155	3	market	market	NOUN
fbem-25536	155	4	,	,	PUNCT
fbem-25536	155	5	(	(	PUNCT
fbem-25536	155	6	4	4	NUM
fbem-25536	155	7	)	)	PUNCT
fbem-25536	155	8	,	,	PUNCT
fbem-25536	155	9	10	10	NUM
fbem-25536	155	10	-	-	SYM
fbem-25536	155	11	12	12	NUM
fbem-25536	155	12	.	.	PUNCT
fbem-25536	156	1	[	[	X
fbem-25536	156	2	8	8	NUM
fbem-25536	156	3	]	]	X
fbem-25536	156	4	ruan	ruan	PROPN
fbem-25536	156	5	,	,	PUNCT
fbem-25536	156	6	l.	l.	PROPN
fbem-25536	156	7	,	,	PUNCT
fbem-25536	156	8	dong	dong	PROPN
fbem-25536	156	9	,	,	PUNCT
fbem-25536	156	10	k.	k.	PROPN
fbem-25536	156	11	y.	y.	PROPN
fbem-25536	156	12	,	,	PUNCT
fbem-25536	156	13	&	&	CCONJ
fbem-25536	156	14	jiang	jiang	PROPN
fbem-25536	156	15	,	,	PUNCT
fbem-25536	156	16	r.	r.	PROPN
fbem-25536	156	17	f.	f.	PROPN
fbem-25536	156	18	(	(	PUNCT
fbem-25536	156	19	.2022	.2022	PROPN
fbem-25536	156	20	)	)	PUNCT
fbem-25536	156	21	.	.	PUNCT
fbem-25536	157	1	inheritance	inheritance	NOUN
fbem-25536	157	2	and	and	CCONJ
fbem-25536	157	3	change	change	NOUN
fbem-25536	157	4	of	of	ADP
fbem-25536	157	5	accounting	account	VERB
fbem-25536	157	6	professional	professional	ADJ
fbem-25536	157	7	talent	talent	NOUN
fbem-25536	157	8	training	training	NOUN
fbem-25536	157	9	in	in	ADP
fbem-25536	157	10	the	the	DET
fbem-25536	157	11	era	era	NOUN
fbem-25536	157	12	of	of	ADP
fbem-25536	157	13	digital	digital	ADJ
fbem-25536	157	14	intelligence	intelligence	NOUN
fbem-25536	157	15	.	.	PUNCT
fbem-25536	158	1	business	business	NOUN
fbem-25536	158	2	accounting	accounting	PROPN
fbem-25536	158	3	,	,	PUNCT
fbem-25536	158	4	(	(	PUNCT
fbem-25536	158	5	8)	8)	NUM
fbem-25536	158	6	,	,	PUNCT
fbem-25536	158	7	116	116	NUM
fbem-25536	158	8	-	-	SYM
fbem-25536	158	9	119	119	NUM
fbem-25536	158	10	.	.	PUNCT
fbem-25536	159	1	[	[	X
fbem-25536	159	2	9	9	NUM
fbem-25536	159	3	]	]	SYM
fbem-25536	159	4	lu	lu	PROPN
fbem-25536	159	5	,	,	PUNCT
fbem-25536	159	6	y.	y.	PROPN
fbem-25536	159	7	(	(	PUNCT
fbem-25536	159	8	.2023	.2023	PROPN
fbem-25536	159	9	)	)	PUNCT
fbem-25536	159	10	.	.	PUNCT
fbem-25536	159	11	necessity	necessity	NOUN
fbem-25536	159	12	and	and	CCONJ
fbem-25536	159	13	suggestions	suggestion	NOUN
fbem-25536	159	14	for	for	ADP
fbem-25536	159	15	promoting	promote	VERB
fbem-25536	159	16	the	the	DET
fbem-25536	159	17	integration	integration	NOUN
fbem-25536	159	18	of	of	ADP
fbem-25536	159	19	business	business	NOUN
fbem-25536	159	20	and	and	CCONJ
fbem-25536	159	21	finance	finance	NOUN
fbem-25536	159	22	in	in	ADP
fbem-25536	159	23	enterprises	enterprise	NOUN
fbem-25536	159	24	.	.	PUNCT
fbem-25536	160	1	accounting	accounting	NOUN
fbem-25536	160	2	learning	learning	PROPN
fbem-25536	160	3	,	,	PUNCT
fbem-25536	160	4	(	(	PUNCT
fbem-25536	160	5	3	3	NUM
fbem-25536	160	6	)	)	PUNCT
fbem-25536	160	7	,	,	PUNCT
fbem-25536	160	8	16	16	NUM
fbem-25536	160	9	-	-	SYM
fbem-25536	160	10	18	18	NUM
fbem-25536	160	11	.	.	PUNCT
fbem-25536	161	1	[	[	X
fbem-25536	161	2	10	10	NUM
fbem-25536	161	3	]	]	X
fbem-25536	161	4	yang	yang	PROPN
fbem-25536	161	5	,	,	PUNCT
fbem-25536	161	6	y.	y.	PROPN
fbem-25536	161	7	j.	j.	PROPN
fbem-25536	161	8	,	,	PUNCT
fbem-25536	161	9	&	&	CCONJ
fbem-25536	161	10	luo	luo	PROPN
fbem-25536	161	11	,	,	PUNCT
fbem-25536	161	12	n.	n.	PROPN
fbem-25536	161	13	n.	n.	PROPN
fbem-25536	162	1	[	[	X
fbem-25536	162	2	2	2	NUM
fbem-25536	162	3	,	,	PUNCT
fbem-25536	162	4	3	3	NUM
fbem-25536	162	5	]	]	PUNCT
fbem-25536	162	6	(	(	PUNCT
fbem-25536	162	7	2023	2023	NUM
fbem-25536	162	8	)	)	PUNCT
fbem-25536	162	9	.	.	PUNCT
fbem-25536	163	1	integration	integration	NOUN
fbem-25536	163	2	of	of	ADP
fbem-25536	163	3	business	business	NOUN
fbem-25536	163	4	and	and	CCONJ
fbem-25536	163	5	finance	finance	NOUN
fbem-25536	163	6	in	in	ADP
fbem-25536	163	7	the	the	DET
fbem-25536	163	8	financial	financial	ADJ
fbem-25536	163	9	digital	digital	ADJ
fbem-25536	163	10	transformation	transformation	NOUN
fbem-25536	163	11	.	.	PUNCT
fbem-25536	164	1	research	research	NOUN
fbem-25536	164	2	on	on	ADP
fbem-25536	164	3	financial	financial	ADJ
fbem-25536	164	4	management	management	NOUN
fbem-25536	164	5	,	,	PUNCT
fbem-25536	164	6	(	(	PUNCT
fbem-25536	164	7	8)	8)	NUM
fbem-25536	164	8	,	,	PUNCT
fbem-25536	164	9	99	99	NUM
fbem-25536	164	10	-	-	SYM
fbem-25536	164	11	105	105	NUM
fbem-25536	164	12	.	.	PUNCT