id	sid	tid	token	lemma	pos
fbem-26817	1	1	frontiers	frontier	NOUN
fbem-26817	1	2	in	in	ADP
fbem-26817	1	3	business	business	NOUN
fbem-26817	1	4	,	,	PUNCT
fbem-26817	1	5	economics	economic	NOUN
fbem-26817	1	6	and	and	CCONJ
fbem-26817	1	7	management	management	NOUN
fbem-26817	1	8	issn	issn	PROPN
fbem-26817	1	9	:	:	PUNCT
fbem-26817	1	10	2766	2766	NUM
fbem-26817	1	11	-	-	PUNCT
fbem-26817	1	12	824x	824x	NUM
fbem-26817	1	13	|	|	ADJ
fbem-26817	1	14	vol	vol	NOUN
fbem-26817	1	15	.	.	PROPN
fbem-26817	1	16	17	17	NUM
fbem-26817	1	17	,	,	PUNCT
fbem-26817	1	18	no	no	INTJ
fbem-26817	1	19	.	.	NOUN
fbem-26817	1	20	1	1	NUM
fbem-26817	1	21	,	,	PUNCT
fbem-26817	1	22	2024	2024	NUM
fbem-26817	1	23	109	109	NUM
fbem-26817	1	24	zeda	zeda	X
fbem-26817	1	25	yisheng	yisheng	PROPN
fbem-26817	1	26	financial	financial	PROPN
fbem-26817	1	27	fraud	fraud	NOUN
fbem-26817	1	28	case	case	NOUN
fbem-26817	1	29	analysis	analysis	NOUN
fbem-26817	1	30	-based	-base	VERB
fbem-26817	1	31	on	on	ADP
fbem-26817	1	32	the	the	DET
fbem-26817	1	33	gone	go	VERB
fbem-26817	1	34	theory	theory	NOUN
fbem-26817	1	35	die	die	VERB
fbem-26817	1	36	long	long	ADV
fbem-26817	1	37	,	,	PUNCT
fbem-26817	1	38	ping	ping	NOUN
fbem-26817	1	39	qin	qin	PROPN
fbem-26817	1	40	*	*	PUNCT
fbem-26817	1	41	college	college	PROPN
fbem-26817	1	42	of	of	ADP
fbem-26817	1	43	management	management	NOUN
fbem-26817	1	44	science	science	NOUN
fbem-26817	1	45	,	,	PUNCT
fbem-26817	1	46	sichuan	sichuan	PROPN
fbem-26817	1	47	university	university	PROPN
fbem-26817	1	48	of	of	ADP
fbem-26817	1	49	science	science	PROPN
fbem-26817	1	50	&	&	CCONJ
fbem-26817	1	51	engneering	engneering	PROPN
fbem-26817	1	52	,	,	PUNCT
fbem-26817	1	53	sichuan	sichuan	PROPN
fbem-26817	1	54	,	,	PUNCT
fbem-26817	1	55	china	china	PROPN
fbem-26817	1	56	*	*	PUNCT
fbem-26817	1	57	corresponding	correspond	VERB
fbem-26817	1	58	author	author	NOUN
fbem-26817	1	59	:	:	PUNCT
fbem-26817	1	60	ping	ping	PROPN
fbem-26817	1	61	qin	qin	PROPN
fbem-26817	1	62	abstract	abstract	PROPN
fbem-26817	1	63	:	:	PUNCT
fbem-26817	1	64	in	in	ADP
fbem-26817	1	65	recent	recent	ADJ
fbem-26817	1	66	years	year	NOUN
fbem-26817	1	67	,	,	PUNCT
fbem-26817	1	68	financial	financial	ADJ
fbem-26817	1	69	fraud	fraud	NOUN
fbem-26817	1	70	cases	case	NOUN
fbem-26817	1	71	occur	occur	VERB
fbem-26817	1	72	frequently	frequently	ADV
fbem-26817	1	73	,	,	PUNCT
fbem-26817	1	74	and	and	CCONJ
fbem-26817	1	75	many	many	ADJ
fbem-26817	1	76	illegal	illegal	ADJ
fbem-26817	1	77	enterprise	enterprise	NOUN
fbem-26817	1	78	fraud	fraud	NOUN
fbem-26817	1	79	methods	method	NOUN
fbem-26817	1	80	are	be	AUX
fbem-26817	1	81	increasingly	increasingly	ADV
fbem-26817	1	82	hidden	hide	VERB
fbem-26817	1	83	and	and	CCONJ
fbem-26817	1	84	difficult	difficult	ADJ
fbem-26817	1	85	to	to	PART
fbem-26817	1	86	find	find	VERB
fbem-26817	1	87	.	.	PUNCT
fbem-26817	2	1	financial	financial	ADJ
fbem-26817	2	2	fraud	fraud	NOUN
fbem-26817	2	3	will	will	AUX
fbem-26817	2	4	not	not	PART
fbem-26817	2	5	only	only	ADV
fbem-26817	2	6	damage	damage	VERB
fbem-26817	2	7	the	the	DET
fbem-26817	2	8	interests	interest	NOUN
fbem-26817	2	9	of	of	ADP
fbem-26817	2	10	investors	investor	NOUN
fbem-26817	2	11	,	,	PUNCT
fbem-26817	2	12	cause	cause	VERB
fbem-26817	2	13	harm	harm	NOUN
fbem-26817	2	14	to	to	ADP
fbem-26817	2	15	the	the	DET
fbem-26817	2	16	company	company	NOUN
fbem-26817	2	17	,	,	PUNCT
fbem-26817	2	18	but	but	CCONJ
fbem-26817	2	19	also	also	ADV
fbem-26817	2	20	affect	affect	VERB
fbem-26817	2	21	the	the	DET
fbem-26817	2	22	order	order	NOUN
fbem-26817	2	23	of	of	ADP
fbem-26817	2	24	the	the	DET
fbem-26817	2	25	capital	capital	NOUN
fbem-26817	2	26	market	market	NOUN
fbem-26817	2	27	.	.	PUNCT
fbem-26817	3	1	therefore	therefore	ADV
fbem-26817	3	2	,	,	PUNCT
fbem-26817	3	3	this	this	DET
fbem-26817	3	4	paper	paper	NOUN
fbem-26817	3	5	takes	take	VERB
fbem-26817	3	6	the	the	DET
fbem-26817	3	7	financial	financial	ADJ
fbem-26817	3	8	fraud	fraud	NOUN
fbem-26817	3	9	case	case	NOUN
fbem-26817	3	10	of	of	ADP
fbem-26817	3	11	zeda	zeda	PROPN
fbem-26817	3	12	yisheng	yisheng	PROPN
fbem-26817	3	13	as	as	ADP
fbem-26817	3	14	the	the	DET
fbem-26817	3	15	object	object	NOUN
fbem-26817	3	16	of	of	ADP
fbem-26817	3	17	analysis	analysis	NOUN
fbem-26817	3	18	,	,	PUNCT
fbem-26817	3	19	analyzes	analyze	VERB
fbem-26817	3	20	its	its	PRON
fbem-26817	3	21	fraud	fraud	NOUN
fbem-26817	3	22	motives	motive	NOUN
fbem-26817	3	23	and	and	CCONJ
fbem-26817	3	24	means	mean	VERB
fbem-26817	3	25	in	in	ADP
fbem-26817	3	26	detail	detail	NOUN
fbem-26817	3	27	,	,	PUNCT
fbem-26817	3	28	and	and	CCONJ
fbem-26817	3	29	puts	put	VERB
fbem-26817	3	30	forward	forward	ADV
fbem-26817	3	31	a	a	DET
fbem-26817	3	32	series	series	NOUN
fbem-26817	3	33	of	of	ADP
fbem-26817	3	34	preventive	preventive	ADJ
fbem-26817	3	35	measures	measure	NOUN
fbem-26817	3	36	accordingly	accordingly	ADV
fbem-26817	3	37	,	,	PUNCT
fbem-26817	3	38	in	in	ADP
fbem-26817	3	39	order	order	NOUN
fbem-26817	3	40	to	to	PART
fbem-26817	3	41	maintain	maintain	VERB
fbem-26817	3	42	the	the	DET
fbem-26817	3	43	stable	stable	ADJ
fbem-26817	3	44	and	and	CCONJ
fbem-26817	3	45	long	long	ADJ
fbem-26817	3	46	-	-	PUNCT
fbem-26817	3	47	term	term	NOUN
fbem-26817	3	48	development	development	NOUN
fbem-26817	3	49	of	of	ADP
fbem-26817	3	50	our	our	PRON
fbem-26817	3	51	market	market	NOUN
fbem-26817	3	52	.	.	PUNCT
fbem-26817	4	1	keywords	keyword	NOUN
fbem-26817	4	2	:	:	PUNCT
fbem-26817	4	3	financial	financial	ADJ
fbem-26817	4	4	fraud	fraud	NOUN
fbem-26817	4	5	;	;	PUNCT
fbem-26817	4	6	gone	go	VERB
fbem-26817	4	7	theory	theory	NOUN
fbem-26817	4	8	;	;	PUNCT
fbem-26817	4	9	zeda	zeda	PROPN
fbem-26817	4	10	yisheng	yisheng	PROPN
fbem-26817	4	11	.	.	PROPN
fbem-26817	5	1	1	1	X
fbem-26817	5	2	.	.	X
fbem-26817	5	3	zeda	zeda	PROPN
fbem-26817	5	4	yisheng	yisheng	PROPN
fbem-26817	5	5	company	company	PROPN
fbem-26817	5	6	financial	financial	PROPN
fbem-26817	5	7	fraud	fraud	NOUN
fbem-26817	5	8	case	case	NOUN
fbem-26817	5	9	1.1	1.1	NUM
fbem-26817	5	10	.	.	PUNCT
fbem-26817	6	1	zeda	zeda	PROPN
fbem-26817	6	2	yisheng	yisheng	PROPN
fbem-26817	6	3	company	company	PROPN
fbem-26817	6	4	profile	profile	VERB
fbem-26817	6	5	zeda	zeda	PROPN
fbem-26817	6	6	yisheng	yisheng	PROPN
fbem-26817	6	7	(	(	PUNCT
fbem-26817	6	8	tianjin	tianjin	PROPN
fbem-26817	6	9	)	)	PUNCT
fbem-26817	6	10	technology	technology	PROPN
fbem-26817	6	11	co.	co.	PROPN
fbem-26817	6	12	,	,	PUNCT
fbem-26817	6	13	ltd	ltd	PROPN
fbem-26817	6	14	.	.	PROPN
fbem-26817	7	1	(	(	PUNCT
fbem-26817	7	2	stock	stock	NOUN
fbem-26817	7	3	abbreviation	abbreviation	NOUN
fbem-26817	7	4	:	:	PUNCT
fbem-26817	7	5	zeda	zeda	PROPN
fbem-26817	7	6	yisheng	yisheng	PROPN
fbem-26817	7	7	,	,	PUNCT
fbem-26817	7	8	stock	stock	NOUN
fbem-26817	7	9	code	code	PROPN
fbem-26817	7	10	:	:	PUNCT
fbem-26817	7	11	688555.sh	688555.sh	NOUN
fbem-26817	7	12	)	)	PUNCT
fbem-26817	7	13	is	be	AUX
fbem-26817	7	14	a	a	DET
fbem-26817	7	15	high	high	ADJ
fbem-26817	7	16	-	-	PUNCT
fbem-26817	7	17	tech	tech	NOUN
fbem-26817	7	18	enterprise	enterprise	NOUN
fbem-26817	7	19	focusing	focus	VERB
fbem-26817	7	20	on	on	ADP
fbem-26817	7	21	the	the	DET
fbem-26817	7	22	application	application	NOUN
fbem-26817	7	23	of	of	ADP
fbem-26817	7	24	medical	medical	ADJ
fbem-26817	7	25	and	and	CCONJ
fbem-26817	7	26	health	health	NOUN
fbem-26817	7	27	industry	industry	NOUN
fbem-26817	7	28	data	datum	NOUN
fbem-26817	7	29	.	.	PUNCT
fbem-26817	8	1	founded	found	VERB
fbem-26817	8	2	in	in	ADP
fbem-26817	8	3	2013	2013	NUM
fbem-26817	8	4	,	,	PUNCT
fbem-26817	8	5	the	the	DET
fbem-26817	8	6	registered	register	VERB
fbem-26817	8	7	place	place	NOUN
fbem-26817	8	8	is	be	AUX
fbem-26817	8	9	located	locate	VERB
fbem-26817	8	10	in	in	ADP
fbem-26817	8	11	tianjin	tianjin	PROPN
fbem-26817	8	12	,	,	PUNCT
fbem-26817	8	13	and	and	CCONJ
fbem-26817	8	14	the	the	DET
fbem-26817	8	15	actual	actual	ADJ
fbem-26817	8	16	business	business	NOUN
fbem-26817	8	17	place	place	NOUN
fbem-26817	8	18	is	be	AUX
fbem-26817	8	19	located	locate	VERB
fbem-26817	8	20	in	in	ADP
fbem-26817	8	21	hangzhou	hangzhou	PROPN
fbem-26817	8	22	,	,	PUNCT
fbem-26817	8	23	with	with	ADP
fbem-26817	8	24	a	a	DET
fbem-26817	8	25	registered	register	VERB
fbem-26817	8	26	capital	capital	NOUN
fbem-26817	8	27	of	of	ADP
fbem-26817	8	28	83.11	83.11	NUM
fbem-26817	8	29	million	million	NUM
fbem-26817	8	30	yuan	yuan	NOUN
fbem-26817	8	31	.	.	PUNCT
fbem-26817	9	1	it	it	PRON
fbem-26817	9	2	was	be	AUX
fbem-26817	9	3	listed	list	VERB
fbem-26817	9	4	on	on	ADP
fbem-26817	9	5	the	the	DET
fbem-26817	9	6	new	new	ADJ
fbem-26817	9	7	third	third	ADJ
fbem-26817	9	8	board	board	NOUN
fbem-26817	9	9	from	from	ADP
fbem-26817	9	10	august	august	PROPN
fbem-26817	9	11	2016	2016	NUM
fbem-26817	9	12	to	to	ADP
fbem-26817	9	13	july	july	PROPN
fbem-26817	9	14	2019	2019	NUM
fbem-26817	9	15	.	.	PUNCT
fbem-26817	10	1	the	the	DET
fbem-26817	10	2	company	company	NOUN
fbem-26817	10	3	's	's	PART
fbem-26817	10	4	initial	initial	ADJ
fbem-26817	10	5	public	public	ADJ
fbem-26817	10	6	offering	offering	NOUN
fbem-26817	10	7	application	application	NOUN
fbem-26817	10	8	was	be	AUX
fbem-26817	10	9	accepted	accept	VERB
fbem-26817	10	10	and	and	CCONJ
fbem-26817	10	11	successfully	successfully	ADV
fbem-26817	10	12	listed	list	VERB
fbem-26817	10	13	on	on	ADP
fbem-26817	10	14	the	the	DET
fbem-26817	10	15	science	science	NOUN
fbem-26817	10	16	and	and	CCONJ
fbem-26817	10	17	technology	technology	NOUN
fbem-26817	10	18	board	board	NOUN
fbem-26817	10	19	of	of	ADP
fbem-26817	10	20	the	the	DET
fbem-26817	10	21	shanghai	shanghai	PROPN
fbem-26817	10	22	stock	stock	PROPN
fbem-26817	10	23	exchange	exchange	PROPN
fbem-26817	10	24	on	on	ADP
fbem-26817	10	25	june	june	PROPN
fbem-26817	10	26	23	23	NUM
fbem-26817	10	27	,	,	PUNCT
fbem-26817	10	28	2020	2020	NUM
fbem-26817	10	29	.	.	PUNCT
fbem-26817	11	1	the	the	DET
fbem-26817	11	2	company	company	NOUN
fbem-26817	11	3	is	be	AUX
fbem-26817	11	4	committed	commit	VERB
fbem-26817	11	5	to	to	ADP
fbem-26817	11	6	using	use	VERB
fbem-26817	11	7	cloud	cloud	NOUN
fbem-26817	11	8	computing	computing	NOUN
fbem-26817	11	9	,	,	PUNCT
fbem-26817	11	10	big	big	ADJ
fbem-26817	11	11	data	datum	NOUN
fbem-26817	11	12	,	,	PUNCT
fbem-26817	11	13	artificial	artificial	ADJ
fbem-26817	11	14	intelligence	intelligence	NOUN
fbem-26817	11	15	and	and	CCONJ
fbem-26817	11	16	other	other	ADJ
fbem-26817	11	17	cutting	cutting	NOUN
fbem-26817	11	18	-	-	PUNCT
fbem-26817	11	19	edge	edge	NOUN
fbem-26817	11	20	technologies	technology	NOUN
fbem-26817	11	21	to	to	PART
fbem-26817	11	22	promote	promote	VERB
fbem-26817	11	23	the	the	DET
fbem-26817	11	24	development	development	NOUN
fbem-26817	11	25	of	of	ADP
fbem-26817	11	26	digital	digital	ADJ
fbem-26817	11	27	supervision	supervision	NOUN
fbem-26817	11	28	and	and	CCONJ
fbem-26817	11	29	smart	smart	ADJ
fbem-26817	11	30	pharmaceuticals	pharmaceutical	NOUN
fbem-26817	11	31	,	,	PUNCT
fbem-26817	11	32	providing	provide	VERB
fbem-26817	11	33	customized	customized	ADJ
fbem-26817	11	34	software	software	NOUN
fbem-26817	11	35	,	,	PUNCT
fbem-26817	11	36	system	system	NOUN
fbem-26817	11	37	integration	integration	NOUN
fbem-26817	11	38	and	and	CCONJ
fbem-26817	11	39	technical	technical	ADJ
fbem-26817	11	40	services	service	NOUN
fbem-26817	11	41	and	and	CCONJ
fbem-26817	11	42	other	other	ADJ
fbem-26817	11	43	products	product	NOUN
fbem-26817	11	44	to	to	PART
fbem-26817	11	45	serve	serve	VERB
fbem-26817	11	46	multiple	multiple	ADJ
fbem-26817	11	47	links	link	NOUN
fbem-26817	11	48	of	of	ADP
fbem-26817	11	49	the	the	DET
fbem-26817	11	50	entire	entire	ADJ
fbem-26817	11	51	pharmaceutical	pharmaceutical	ADJ
fbem-26817	11	52	industry	industry	NOUN
fbem-26817	11	53	chain	chain	NOUN
fbem-26817	11	54	.	.	PUNCT
fbem-26817	12	1	1.2	1.2	NUM
fbem-26817	12	2	.	.	PUNCT
fbem-26817	12	3	zeda	zeda	PROPN
fbem-26817	12	4	yi	yi	PROPN
fbem-26817	12	5	sheng	sheng	PROPN
fbem-26817	12	6	fraud	fraud	PROPN
fbem-26817	12	7	process	process	NOUN
fbem-26817	12	8	zeda	zeda	PROPN
fbem-26817	12	9	yisheng	yisheng	PROPN
fbem-26817	12	10	was	be	AUX
fbem-26817	12	11	established	establish	VERB
fbem-26817	12	12	in	in	ADP
fbem-26817	12	13	january	january	PROPN
fbem-26817	12	14	2013	2013	NUM
fbem-26817	12	15	and	and	CCONJ
fbem-26817	12	16	was	be	AUX
fbem-26817	12	17	listed	list	VERB
fbem-26817	12	18	on	on	ADP
fbem-26817	12	19	the	the	DET
fbem-26817	12	20	new	new	ADJ
fbem-26817	12	21	third	third	ADJ
fbem-26817	12	22	board	board	NOUN
fbem-26817	12	23	from	from	ADP
fbem-26817	12	24	august	august	PROPN
fbem-26817	12	25	2016	2016	NUM
fbem-26817	12	26	to	to	ADP
fbem-26817	12	27	july	july	PROPN
fbem-26817	12	28	2019	2019	NUM
fbem-26817	12	29	.	.	PUNCT
fbem-26817	13	1	during	during	ADP
fbem-26817	13	2	this	this	DET
fbem-26817	13	3	period	period	NOUN
fbem-26817	13	4	,	,	PUNCT
fbem-26817	13	5	zeda	zeda	X
fbem-26817	13	6	yisheng	yisheng	PROPN
fbem-26817	13	7	and	and	CCONJ
fbem-26817	13	8	its	its	PRON
fbem-26817	13	9	related	related	ADJ
fbem-26817	13	10	parties	party	NOUN
fbem-26817	13	11	were	be	AUX
fbem-26817	13	12	accused	accuse	VERB
fbem-26817	13	13	of	of	ADP
fbem-26817	13	14	omitting	omit	VERB
fbem-26817	13	15	key	key	ADJ
fbem-26817	13	16	information	information	NOUN
fbem-26817	13	17	in	in	ADP
fbem-26817	13	18	public	public	ADJ
fbem-26817	13	19	securities	security	NOUN
fbem-26817	13	20	issuance	issuance	NOUN
fbem-26817	13	21	documents	document	NOUN
fbem-26817	13	22	and	and	CCONJ
fbem-26817	13	23	preparing	prepare	VERB
fbem-26817	13	24	false	false	ADJ
fbem-26817	13	25	material	material	NOUN
fbem-26817	13	26	content	content	NOUN
fbem-26817	13	27	,	,	PUNCT
fbem-26817	13	28	and	and	CCONJ
fbem-26817	13	29	the	the	DET
fbem-26817	13	30	company	company	NOUN
fbem-26817	13	31	was	be	AUX
fbem-26817	13	32	suspected	suspect	VERB
fbem-26817	13	33	of	of	ADP
fbem-26817	13	34	signing	sign	VERB
fbem-26817	13	35	false	false	ADJ
fbem-26817	13	36	contracts	contract	NOUN
fbem-26817	13	37	and	and	CCONJ
fbem-26817	13	38	conducting	conduct	VERB
fbem-26817	13	39	false	false	ADJ
fbem-26817	13	40	transactions	transaction	NOUN
fbem-26817	13	41	through	through	ADP
fbem-26817	13	42	itself	itself	PRON
fbem-26817	13	43	or	or	CCONJ
fbem-26817	13	44	its	its	PRON
fbem-26817	13	45	whollyowned	whollyowne	VERB
fbem-26817	13	46	subsidiaries	subsidiary	NOUN
fbem-26817	13	47	zhejiang	zhejiang	PROPN
fbem-26817	13	48	jinchun	jinchun	PROPN
fbem-26817	13	49	and	and	CCONJ
fbem-26817	13	50	suzhou	suzhou	PROPN
fbem-26817	13	51	zeda	zeda	PROPN
fbem-26817	13	52	.	.	PUNCT
fbem-26817	14	1	from	from	ADP
fbem-26817	14	2	2016	2016	NUM
fbem-26817	14	3	to	to	ADP
fbem-26817	14	4	2019	2019	NUM
fbem-26817	14	5	,	,	PUNCT
fbem-26817	14	6	the	the	DET
fbem-26817	14	7	company	company	NOUN
fbem-26817	14	8	overstated	overstate	VERB
fbem-26817	14	9	its	its	PRON
fbem-26817	14	10	operating	operate	VERB
fbem-26817	14	11	income	income	NOUN
fbem-26817	14	12	by	by	ADP
fbem-26817	14	13	a	a	DET
fbem-26817	14	14	total	total	NOUN
fbem-26817	14	15	of	of	ADP
fbem-26817	14	16	rmb342	rmb342	PROPN
fbem-26817	14	17	million	million	NUM
fbem-26817	14	18	and	and	CCONJ
fbem-26817	14	19	inflated	inflate	VERB
fbem-26817	14	20	its	its	PRON
fbem-26817	14	21	profits	profit	NOUN
fbem-26817	14	22	by	by	ADP
fbem-26817	14	23	a	a	DET
fbem-26817	14	24	total	total	NOUN
fbem-26817	14	25	of	of	ADP
fbem-26817	14	26	rmb187	rmb187	PROPN
fbem-26817	14	27	million	million	NUM
fbem-26817	14	28	.	.	PUNCT
fbem-26817	15	1	on	on	ADP
fbem-26817	15	2	march	march	PROPN
fbem-26817	15	3	7	7	NUM
fbem-26817	15	4	,	,	PUNCT
fbem-26817	15	5	2020	2020	NUM
fbem-26817	15	6	,	,	PUNCT
fbem-26817	15	7	the	the	DET
fbem-26817	15	8	company	company	NOUN
fbem-26817	15	9	received	receive	VERB
fbem-26817	15	10	a	a	DET
fbem-26817	15	11	regulatory	regulatory	ADJ
fbem-26817	15	12	warning	warning	NOUN
fbem-26817	15	13	decision	decision	NOUN
fbem-26817	15	14	from	from	ADP
fbem-26817	15	15	the	the	DET
fbem-26817	15	16	shanghai	shanghai	PROPN
fbem-26817	15	17	stock	stock	PROPN
fbem-26817	15	18	exchange	exchange	PROPN
fbem-26817	15	19	,	,	PUNCT
fbem-26817	15	20	and	and	CCONJ
fbem-26817	15	21	then	then	ADV
fbem-26817	15	22	on	on	ADP
fbem-26817	15	23	march	march	PROPN
fbem-26817	15	24	17	17	NUM
fbem-26817	15	25	,	,	PUNCT
fbem-26817	15	26	the	the	DET
fbem-26817	15	27	company	company	NOUN
fbem-26817	15	28	issued	issue	VERB
fbem-26817	15	29	a	a	DET
fbem-26817	15	30	"	"	PUNCT
fbem-26817	15	31	major	major	ADJ
fbem-26817	15	32	matters	matter	NOUN
fbem-26817	15	33	announcement	announcement	NOUN
fbem-26817	15	34	"	"	PUNCT
fbem-26817	15	35	regarding	regard	VERB
fbem-26817	15	36	the	the	DET
fbem-26817	15	37	actual	actual	ADJ
fbem-26817	15	38	controller	controller	NOUN
fbem-26817	15	39	,	,	PUNCT
fbem-26817	15	40	chairman	chairman	NOUN
fbem-26817	15	41	and	and	CCONJ
fbem-26817	15	42	general	general	ADJ
fbem-26817	15	43	manager	manager	NOUN
fbem-26817	15	44	lin	lin	PROPN
fbem-26817	15	45	ying	ying	PROPN
fbem-26817	15	46	and	and	CCONJ
fbem-26817	15	47	director	director	NOUN
fbem-26817	15	48	,	,	PUNCT
fbem-26817	15	49	deputy	deputy	NOUN
fbem-26817	15	50	general	general	ADJ
fbem-26817	15	51	manager	manager	NOUN
fbem-26817	15	52	and	and	CCONJ
fbem-26817	15	53	secretary	secretary	PROPN
fbem-26817	15	54	of	of	ADP
fbem-26817	15	55	the	the	DET
fbem-26817	15	56	board	board	NOUN
fbem-26817	15	57	of	of	ADP
fbem-26817	15	58	directors	director	NOUN
fbem-26817	15	59	ying	ying	PROPN
fbem-26817	15	60	lan	lan	PROPN
fbem-26817	15	61	to	to	PART
fbem-26817	15	62	cooperate	cooperate	VERB
fbem-26817	15	63	with	with	ADP
fbem-26817	15	64	the	the	DET
fbem-26817	15	65	relevant	relevant	ADJ
fbem-26817	15	66	authorities	authority	NOUN
fbem-26817	15	67	in	in	ADP
fbem-26817	15	68	the	the	DET
fbem-26817	15	69	investigation	investigation	NOUN
fbem-26817	15	70	.	.	PUNCT
fbem-26817	16	1	on	on	ADP
fbem-26817	16	2	december	december	PROPN
fbem-26817	16	3	27	27	NUM
fbem-26817	16	4	,	,	PUNCT
fbem-26817	16	5	2021	2021	NUM
fbem-26817	16	6	,	,	PUNCT
fbem-26817	16	7	zeda	zeda	PROPN
fbem-26817	16	8	yisheng	yisheng	PROPN
fbem-26817	16	9	received	receive	VERB
fbem-26817	16	10	the	the	DET
fbem-26817	16	11	"	"	PUNCT
fbem-26817	16	12	inquiry	inquiry	NOUN
fbem-26817	16	13	letter	letter	NOUN
fbem-26817	16	14	on	on	ADP
fbem-26817	16	15	entrusted	entrust	VERB
fbem-26817	16	16	financial	financial	ADJ
fbem-26817	16	17	management	management	NOUN
fbem-26817	16	18	of	of	ADP
fbem-26817	16	19	zeda	zeda	PROPN
fbem-26817	16	20	yisheng	yisheng	PROPN
fbem-26817	16	21	(	(	PUNCT
fbem-26817	16	22	tianjin	tianjin	PROPN
fbem-26817	16	23	)	)	PUNCT
fbem-26817	16	24	technology	technology	PROPN
fbem-26817	16	25	co.	co.	PROPN
fbem-26817	16	26	,	,	PUNCT
fbem-26817	16	27	ltd	ltd	PROPN
fbem-26817	16	28	.	.	PUNCT
fbem-26817	16	29	"	"	PUNCT
fbem-26817	17	1	(	(	PUNCT
fbem-26817	17	2	hereinafter	hereinafter	NOUN
fbem-26817	17	3	referred	refer	VERB
fbem-26817	17	4	to	to	ADP
fbem-26817	17	5	as	as	ADP
fbem-26817	17	6	the	the	DET
fbem-26817	17	7	inquiry	inquiry	NOUN
fbem-26817	17	8	letter	letter	NOUN
fbem-26817	17	9	)	)	PUNCT
fbem-26817	17	10	from	from	ADP
fbem-26817	17	11	the	the	DET
fbem-26817	17	12	management	management	NOUN
fbem-26817	17	13	department	department	NOUN
fbem-26817	17	14	of	of	ADP
fbem-26817	17	15	the	the	DET
fbem-26817	17	16	science	science	NOUN
fbem-26817	17	17	and	and	CCONJ
fbem-26817	17	18	technology	technology	NOUN
fbem-26817	17	19	board	board	NOUN
fbem-26817	17	20	of	of	ADP
fbem-26817	17	21	the	the	DET
fbem-26817	17	22	shanghai	shanghai	PROPN
fbem-26817	17	23	stock	stock	PROPN
fbem-26817	17	24	exchange	exchange	PROPN
fbem-26817	17	25	,	,	PUNCT
fbem-26817	17	26	requiring	require	VERB
fbem-26817	17	27	it	it	PRON
fbem-26817	17	28	to	to	ADP
fbem-26817	17	29	self	self	NOUN
fbem-26817	17	30	-	-	PUNCT
fbem-26817	17	31	examine	examine	NOUN
fbem-26817	17	32	and	and	CCONJ
fbem-26817	17	33	disclose	disclose	VERB
fbem-26817	17	34	its	its	PRON
fbem-26817	17	35	foreign	foreign	ADJ
fbem-26817	17	36	investment	investment	NOUN
fbem-26817	17	37	and	and	CCONJ
fbem-26817	17	38	entrusted	entrust	VERB
fbem-26817	17	39	financial	financial	ADJ
fbem-26817	17	40	management	management	NOUN
fbem-26817	17	41	,	,	PUNCT
fbem-26817	17	42	as	as	ADV
fbem-26817	17	43	well	well	ADV
fbem-26817	17	44	as	as	ADP
fbem-26817	17	45	its	its	PRON
fbem-26817	17	46	decision	decision	NOUN
fbem-26817	17	47	-	-	PUNCT
fbem-26817	17	48	making	make	VERB
fbem-26817	17	49	procedures	procedure	NOUN
fbem-26817	17	50	and	and	CCONJ
fbem-26817	17	51	information	information	NOUN
fbem-26817	17	52	disclosure	disclosure	NOUN
fbem-26817	17	53	since	since	SCONJ
fbem-26817	17	54	its	its	PRON
fbem-26817	17	55	listing	listing	NOUN
fbem-26817	17	56	.	.	PUNCT
fbem-26817	18	1	on	on	ADP
fbem-26817	18	2	january	january	PROPN
fbem-26817	18	3	11	11	NUM
fbem-26817	18	4	,	,	PUNCT
fbem-26817	18	5	2022	2022	NUM
fbem-26817	18	6	,	,	PUNCT
fbem-26817	18	7	zeda	zeda	PROPN
fbem-26817	18	8	yisheng	yisheng	PROPN
fbem-26817	18	9	,	,	PUNCT
fbem-26817	18	10	its	its	PRON
fbem-26817	18	11	continuous	continuous	ADJ
fbem-26817	18	12	supervision	supervision	NOUN
fbem-26817	18	13	agency	agency	NOUN
fbem-26817	18	14	dongxing	dongxe	VERB
fbem-26817	18	15	securities	security	NOUN
fbem-26817	18	16	and	and	CCONJ
fbem-26817	18	17	its	its	PRON
fbem-26817	18	18	legal	legal	ADJ
fbem-26817	18	19	adviser	adviser	NOUN
fbem-26817	18	20	beijing	beijing	PROPN
fbem-26817	18	21	guantao	guantao	PROPN
fbem-26817	18	22	zhongmao	zhongmao	PROPN
fbem-26817	18	23	(	(	PUNCT
fbem-26817	18	24	hangzhou	hangzhou	PROPN
fbem-26817	18	25	)	)	PUNCT
fbem-26817	18	26	law	law	NOUN
fbem-26817	18	27	firm	firm	NOUN
fbem-26817	18	28	replied	reply	VERB
fbem-26817	18	29	to	to	ADP
fbem-26817	18	30	the	the	DET
fbem-26817	18	31	inquiry	inquiry	NOUN
fbem-26817	18	32	letter	letter	NOUN
fbem-26817	18	33	of	of	ADP
fbem-26817	18	34	the	the	DET
fbem-26817	18	35	shanghai	shanghai	PROPN
fbem-26817	18	36	stock	stock	PROPN
fbem-26817	18	37	exchange	exchange	PROPN
fbem-26817	18	38	,	,	PUNCT
fbem-26817	18	39	stating	state	VERB
fbem-26817	18	40	that	that	SCONJ
fbem-26817	18	41	zeda	zeda	PROPN
fbem-26817	18	42	yisheng	yisheng	PROPN
fbem-26817	18	43	's	's	PART
fbem-26817	18	44	foreign	foreign	ADJ
fbem-26817	18	45	investment	investment	NOUN
fbem-26817	18	46	and	and	CCONJ
fbem-26817	18	47	entrusted	entrust	VERB
fbem-26817	18	48	financial	financial	ADJ
fbem-26817	18	49	management	management	NOUN
fbem-26817	18	50	have	have	AUX
fbem-26817	18	51	fulfilled	fulfil	VERB
fbem-26817	18	52	the	the	DET
fbem-26817	18	53	necessary	necessary	ADJ
fbem-26817	18	54	decision	decision	NOUN
fbem-26817	18	55	-	-	PUNCT
fbem-26817	18	56	making	make	VERB
fbem-26817	18	57	procedures	procedure	NOUN
fbem-26817	18	58	,	,	PUNCT
fbem-26817	18	59	and	and	CCONJ
fbem-26817	18	60	there	there	PRON
fbem-26817	18	61	are	be	VERB
fbem-26817	18	62	no	no	DET
fbem-26817	18	63	undisclosed	undisclosed	ADJ
fbem-26817	18	64	foreign	foreign	ADJ
fbem-26817	18	65	investment	investment	NOUN
fbem-26817	18	66	and	and	CCONJ
fbem-26817	18	67	entrusted	entrust	VERB
fbem-26817	18	68	financial	financial	ADJ
fbem-26817	18	69	management	management	NOUN
fbem-26817	18	70	matters	matter	NOUN
fbem-26817	18	71	.	.	PUNCT
fbem-26817	19	1	on	on	ADP
fbem-26817	19	2	march	march	PROPN
fbem-26817	19	3	18	18	NUM
fbem-26817	19	4	,	,	PUNCT
fbem-26817	19	5	2022	2022	NUM
fbem-26817	19	6	,	,	PUNCT
fbem-26817	19	7	the	the	DET
fbem-26817	19	8	company	company	NOUN
fbem-26817	19	9	's	's	PART
fbem-26817	19	10	real	real	ADJ
fbem-26817	19	11	controller	controller	NOUN
fbem-26817	19	12	lin	lin	PROPN
fbem-26817	19	13	ying	ying	PROPN
fbem-26817	19	14	and	and	CCONJ
fbem-26817	19	15	the	the	DET
fbem-26817	19	16	financial	financial	ADJ
fbem-26817	19	17	director	director	NOUN
fbem-26817	19	18	ying	ying	PROPN
fbem-26817	19	19	lan	lan	PROPN
fbem-26817	19	20	accepted	accept	VERB
fbem-26817	19	21	the	the	DET
fbem-26817	19	22	investigation	investigation	NOUN
fbem-26817	19	23	of	of	ADP
fbem-26817	19	24	the	the	DET
fbem-26817	19	25	relevant	relevant	ADJ
fbem-26817	19	26	departments	department	NOUN
fbem-26817	19	27	,	,	PUNCT
fbem-26817	19	28	which	which	PRON
fbem-26817	19	29	opened	open	VERB
fbem-26817	19	30	the	the	DET
fbem-26817	19	31	prelude	prelude	NOUN
fbem-26817	19	32	to	to	ADP
fbem-26817	19	33	the	the	DET
fbem-26817	19	34	investigation	investigation	NOUN
fbem-26817	19	35	of	of	ADP
fbem-26817	19	36	financial	financial	ADJ
fbem-26817	19	37	fraud	fraud	NOUN
fbem-26817	19	38	of	of	ADP
fbem-26817	19	39	zeda	zeda	PROPN
fbem-26817	19	40	yisheng	yisheng	PROPN
fbem-26817	19	41	.	.	PUNCT
fbem-26817	20	1	on	on	ADP
fbem-26817	20	2	april	april	PROPN
fbem-26817	20	3	30	30	NUM
fbem-26817	20	4	,	,	PUNCT
fbem-26817	20	5	2022	2022	NUM
fbem-26817	20	6	,	,	PUNCT
fbem-26817	20	7	zeda	zeda	PROPN
fbem-26817	20	8	yisheng	yisheng	PROPN
fbem-26817	20	9	disclosed	disclose	VERB
fbem-26817	20	10	the	the	DET
fbem-26817	20	11	material	material	NOUN
fbem-26817	20	12	risk	risk	NOUN
fbem-26817	20	13	warning	warn	VERB
fbem-26817	20	14	in	in	ADP
fbem-26817	20	15	its	its	PRON
fbem-26817	20	16	2021	2021	NUM
fbem-26817	20	17	annual	annual	ADJ
fbem-26817	20	18	report	report	NOUN
fbem-26817	20	19	,	,	PUNCT
fbem-26817	20	20	indicating	indicate	VERB
fbem-26817	20	21	that	that	SCONJ
fbem-26817	20	22	tianjian	tianjian	ADJ
fbem-26817	20	23	accounting	accounting	NOUN
fbem-26817	20	24	firm	firm	NOUN
fbem-26817	20	25	issued	issue	VERB
fbem-26817	20	26	an	an	DET
fbem-26817	20	27	audit	audit	NOUN
fbem-26817	20	28	report	report	NOUN
fbem-26817	20	29	with	with	ADP
fbem-26817	20	30	a	a	DET
fbem-26817	20	31	qualified	qualified	ADJ
fbem-26817	20	32	opinion	opinion	NOUN
fbem-26817	20	33	and	and	CCONJ
fbem-26817	20	34	an	an	DET
fbem-26817	20	35	internal	internal	ADJ
fbem-26817	20	36	control	control	NOUN
fbem-26817	20	37	audit	audit	NOUN
fbem-26817	20	38	report	report	NOUN
fbem-26817	20	39	with	with	ADP
fbem-26817	20	40	a	a	DET
fbem-26817	20	41	negative	negative	ADJ
fbem-26817	20	42	opinion	opinion	NOUN
fbem-26817	20	43	.	.	PUNCT
fbem-26817	21	1	these	these	DET
fbem-26817	21	2	two	two	NUM
fbem-26817	21	3	reports	report	NOUN
fbem-26817	21	4	also	also	ADV
fbem-26817	21	5	directly	directly	ADV
fbem-26817	21	6	attracted	attract	VERB
fbem-26817	21	7	the	the	DET
fbem-26817	21	8	attention	attention	NOUN
fbem-26817	21	9	of	of	ADP
fbem-26817	21	10	the	the	DET
fbem-26817	21	11	regulatory	regulatory	ADJ
fbem-26817	21	12	authorities	authority	NOUN
fbem-26817	21	13	.	.	PUNCT
fbem-26817	22	1	on	on	ADP
fbem-26817	22	2	may	may	PROPN
fbem-26817	22	3	11	11	NUM
fbem-26817	22	4	and	and	CCONJ
fbem-26817	22	5	july	july	PROPN
fbem-26817	22	6	12	12	NUM
fbem-26817	22	7	,	,	PUNCT
fbem-26817	22	8	2022	2022	NUM
fbem-26817	22	9	,	,	PUNCT
fbem-26817	22	10	zeda	zeda	X
fbem-26817	22	11	yisheng	yisheng	PROPN
fbem-26817	22	12	and	and	CCONJ
fbem-26817	22	13	its	its	PRON
fbem-26817	22	14	chairman	chairman	NOUN
fbem-26817	22	15	,	,	PUNCT
fbem-26817	22	16	ms	ms	PROPN
fbem-26817	22	17	.	.	PROPN
fbem-26817	22	18	lin	lin	PROPN
fbem-26817	22	19	ying	ying	PROPN
fbem-26817	22	20	,	,	PUNCT
fbem-26817	22	21	received	receive	VERB
fbem-26817	22	22	a	a	DET
fbem-26817	22	23	notice	notice	NOUN
fbem-26817	22	24	of	of	ADP
fbem-26817	22	25	filing	file	VERB
fbem-26817	22	26	a	a	DET
fbem-26817	22	27	case	case	NOUN
fbem-26817	22	28	issued	issue	VERB
fbem-26817	22	29	by	by	ADP
fbem-26817	22	30	the	the	DET
fbem-26817	22	31	china	china	PROPN
fbem-26817	22	32	securities	securities	PROPN
fbem-26817	22	33	regulatory	regulatory	PROPN
fbem-26817	22	34	commission	commission	NOUN
fbem-26817	22	35	for	for	ADP
fbem-26817	22	36	suspected	suspect	VERB
fbem-26817	22	37	violation	violation	NOUN
fbem-26817	22	38	of	of	ADP
fbem-26817	22	39	information	information	NOUN
fbem-26817	22	40	disclosure	disclosure	NOUN
fbem-26817	22	41	regulations	regulation	NOUN
fbem-26817	22	42	.	.	PUNCT
fbem-26817	23	1	on	on	ADP
fbem-26817	23	2	november	november	PROPN
fbem-26817	23	3	18	18	NUM
fbem-26817	23	4	,	,	PUNCT
fbem-26817	23	5	2022	2022	NUM
fbem-26817	23	6	,	,	PUNCT
fbem-26817	23	7	the	the	DET
fbem-26817	23	8	company	company	NOUN
fbem-26817	23	9	again	again	ADV
fbem-26817	23	10	received	receive	VERB
fbem-26817	23	11	the	the	DET
fbem-26817	23	12	china	china	PROPN
fbem-26817	23	13	securities	securities	PROPN
fbem-26817	23	14	regulatory	regulatory	PROPN
fbem-26817	23	15	commission	commission	PROPN
fbem-26817	23	16	's	's	PART
fbem-26817	23	17	"	"	PUNCT
fbem-26817	23	18	prior	prior	ADJ
fbem-26817	23	19	notice	notice	NOUN
fbem-26817	23	20	of	of	ADP
fbem-26817	23	21	administrative	administrative	ADJ
fbem-26817	23	22	punishment	punishment	NOUN
fbem-26817	23	23	and	and	CCONJ
fbem-26817	23	24	market	market	NOUN
fbem-26817	23	25	ban	ban	NOUN
fbem-26817	23	26	"	"	PUNCT
fbem-26817	23	27	(	(	PUNCT
fbem-26817	23	28	penalty	penalty	NOUN
fbem-26817	23	29	word	word	NOUN
fbem-26817	23	30	[	[	X
fbem-26817	23	31	2022	2022	NUM
fbem-26817	23	32	]	]	X
fbem-26817	23	33	no	no	NOUN
fbem-26817	23	34	.	.	NOUN
fbem-26817	23	35	164	164	NUM
fbem-26817	23	36	)	)	PUNCT
fbem-26817	23	37	,	,	PUNCT
fbem-26817	23	38	which	which	PRON
fbem-26817	23	39	stated	state	VERB
fbem-26817	23	40	that	that	SCONJ
fbem-26817	23	41	the	the	DET
fbem-26817	23	42	company	company	NOUN
fbem-26817	23	43	may	may	AUX
fbem-26817	23	44	face	face	VERB
fbem-26817	23	45	the	the	DET
fbem-26817	23	46	risk	risk	NOUN
fbem-26817	23	47	of	of	ADP
fbem-26817	23	48	forced	force	VERB
fbem-26817	23	49	delisting	delist	VERB
fbem-26817	23	50	due	due	ADP
fbem-26817	23	51	to	to	ADP
fbem-26817	23	52	serious	serious	ADJ
fbem-26817	23	53	violations	violation	NOUN
fbem-26817	23	54	.	.	PUNCT
fbem-26817	24	1	on	on	ADP
fbem-26817	24	2	november	november	PROPN
fbem-26817	24	3	22	22	NUM
fbem-26817	24	4	,	,	PUNCT
fbem-26817	24	5	2022	2022	NUM
fbem-26817	24	6	,	,	PUNCT
fbem-26817	24	7	zeda	zeda	PROPN
fbem-26817	24	8	yisheng	yisheng	PROPN
fbem-26817	24	9	changed	change	VERB
fbem-26817	24	10	its	its	PRON
fbem-26817	24	11	name	name	NOUN
fbem-26817	24	12	to	to	ADP
fbem-26817	24	13	"	"	PUNCT
fbem-26817	24	14	st	st	PROPN
fbem-26817	24	15	zeda	zeda	PROPN
fbem-26817	24	16	"	"	PUNCT
fbem-26817	24	17	,	,	PUNCT
fbem-26817	24	18	and	and	CCONJ
fbem-26817	24	19	the	the	DET
fbem-26817	24	20	stock	stock	NOUN
fbem-26817	24	21	price	price	NOUN
fbem-26817	24	22	fell	fall	VERB
fbem-26817	24	23	by	by	ADP
fbem-26817	24	24	the	the	DET
fbem-26817	24	25	daily	daily	ADJ
fbem-26817	24	26	limit	limit	NOUN
fbem-26817	24	27	immediately	immediately	ADV
fbem-26817	24	28	after	after	ADP
fbem-26817	24	29	opening	open	VERB
fbem-26817	24	30	on	on	ADP
fbem-26817	24	31	the	the	DET
fbem-26817	24	32	same	same	ADJ
fbem-26817	24	33	day	day	NOUN
fbem-26817	24	34	.	.	PUNCT
fbem-26817	25	1	on	on	ADP
fbem-26817	25	2	april	april	PROPN
fbem-26817	25	3	1	1	NUM
fbem-26817	25	4	,	,	PUNCT
fbem-26817	25	5	2023	2023	NUM
fbem-26817	25	6	,	,	PUNCT
fbem-26817	25	7	zeda	zeda	PROPN
fbem-26817	25	8	yisheng	yisheng	PROPN
fbem-26817	25	9	issued	issue	VERB
fbem-26817	25	10	the	the	DET
fbem-26817	25	11	19th	19th	ADJ
fbem-26817	25	12	risk	risk	NOUN
fbem-26817	25	13	warning	warning	NOUN
fbem-26817	25	14	announcement	announcement	NOUN
fbem-26817	25	15	of	of	ADP
fbem-26817	25	16	possible	possible	ADJ
fbem-26817	25	17	forced	force	VERB
fbem-26817	25	18	delisting	delisting	NOUN
fbem-26817	25	19	,	,	PUNCT
fbem-26817	25	20	and	and	CCONJ
fbem-26817	25	21	in	in	ADP
fbem-26817	25	22	just	just	ADV
fbem-26817	25	23	six	six	NUM
fbem-26817	25	24	months	month	NOUN
fbem-26817	25	25	before	before	ADP
fbem-26817	25	26	this	this	PRON
fbem-26817	25	27	,	,	PUNCT
fbem-26817	25	28	18	18	NUM
fbem-26817	25	29	risk	risk	NOUN
fbem-26817	25	30	warning	warning	NOUN
fbem-26817	25	31	announcements	announcement	NOUN
fbem-26817	25	32	110	110	NUM
fbem-26817	25	33	have	have	AUX
fbem-26817	25	34	been	be	AUX
fbem-26817	25	35	issued	issue	VERB
fbem-26817	25	36	.	.	PUNCT
fbem-26817	26	1	on	on	ADP
fbem-26817	26	2	april	april	PROPN
fbem-26817	26	3	22	22	NUM
fbem-26817	26	4	,	,	PUNCT
fbem-26817	26	5	2023	2023	NUM
fbem-26817	26	6	,	,	PUNCT
fbem-26817	26	7	zeda	zeda	PROPN
fbem-26817	26	8	yisheng	yisheng	PROPN
fbem-26817	26	9	disclosed	disclose	VERB
fbem-26817	26	10	that	that	SCONJ
fbem-26817	26	11	it	it	PRON
fbem-26817	26	12	received	receive	VERB
fbem-26817	26	13	the	the	DET
fbem-26817	26	14	"	"	PUNCT
fbem-26817	26	15	administrative	administrative	ADJ
fbem-26817	26	16	penalty	penalty	NOUN
fbem-26817	26	17	decision	decision	NOUN
fbem-26817	26	18	"	"	PUNCT
fbem-26817	26	19	from	from	ADP
fbem-26817	26	20	the	the	DET
fbem-26817	26	21	csrc	csrc	NOUN
fbem-26817	26	22	,	,	PUNCT
fbem-26817	26	23	and	and	CCONJ
fbem-26817	26	24	officially	officially	ADV
fbem-26817	26	25	recognized	recognize	VERB
fbem-26817	26	26	that	that	SCONJ
fbem-26817	26	27	zeda	zeda	PROPN
fbem-26817	26	28	yisheng	yisheng	PROPN
fbem-26817	26	29	had	have	VERB
fbem-26817	26	30	fraudulent	fraudulent	ADJ
fbem-26817	26	31	issuance	issuance	NOUN
fbem-26817	26	32	and	and	CCONJ
fbem-26817	26	33	information	information	NOUN
fbem-26817	26	34	disclosure	disclosure	NOUN
fbem-26817	26	35	violations	violation	NOUN
fbem-26817	26	36	.	.	PUNCT
fbem-26817	27	1	on	on	ADP
fbem-26817	27	2	june	june	PROPN
fbem-26817	27	3	8	8	NUM
fbem-26817	27	4	,	,	PUNCT
fbem-26817	27	5	2023	2023	NUM
fbem-26817	27	6	,	,	PUNCT
fbem-26817	27	7	it	it	PRON
fbem-26817	27	8	changed	change	VERB
fbem-26817	27	9	from	from	ADP
fbem-26817	27	10	"	"	PUNCT
fbem-26817	27	11	*	*	PROPN
fbem-26817	27	12	st	st	PROPN
fbem-26817	27	13	zeda	zeda	NOUN
fbem-26817	27	14	"	"	PUNCT
fbem-26817	27	15	to	to	AUX
fbem-26817	27	16	"	"	PUNCT
fbem-26817	27	17	delisted	delist	VERB
fbem-26817	27	18	zeda	zeda	NOUN
fbem-26817	27	19	"	"	PUNCT
fbem-26817	27	20	,	,	PUNCT
fbem-26817	27	21	and	and	CCONJ
fbem-26817	27	22	became	become	VERB
fbem-26817	27	23	the	the	DET
fbem-26817	27	24	first	first	ADJ
fbem-26817	27	25	delisted	delist	VERB
fbem-26817	27	26	enterprises	enterprise	NOUN
fbem-26817	27	27	of	of	ADP
fbem-26817	27	28	the	the	DET
fbem-26817	27	29	science	science	NOUN
fbem-26817	27	30	and	and	CCONJ
fbem-26817	27	31	technology	technology	NOUN
fbem-26817	27	32	innovation	innovation	NOUN
fbem-26817	27	33	board	board	NOUN
fbem-26817	27	34	together	together	ADV
fbem-26817	27	35	with	with	ADP
fbem-26817	27	36	delisted	delisted	ADJ
fbem-26817	27	37	amethyst	amethyst	NOUN
fbem-26817	27	38	.	.	PUNCT
fbem-26817	28	1	on	on	ADP
fbem-26817	28	2	july	july	PROPN
fbem-26817	28	3	7	7	NUM
fbem-26817	28	4	,	,	PUNCT
fbem-26817	28	5	2023	2023	NUM
fbem-26817	28	6	,	,	PUNCT
fbem-26817	28	7	zeda	zeda	PROPN
fbem-26817	28	8	yisheng	yisheng	PROPN
fbem-26817	28	9	was	be	AUX
fbem-26817	28	10	terminated	terminate	VERB
fbem-26817	28	11	by	by	ADP
fbem-26817	28	12	the	the	DET
fbem-26817	28	13	shanghai	shanghai	PROPN
fbem-26817	28	14	stock	stock	PROPN
fbem-26817	28	15	exchange	exchange	PROPN
fbem-26817	28	16	2	2	NUM
fbem-26817	28	17	.	.	PUNCT
fbem-26817	28	18	zeda	zeda	PROPN
fbem-26817	28	19	yisheng	yisheng	PROPN
fbem-26817	28	20	financial	financial	PROPN
fbem-26817	28	21	fraud	fraud	PROPN
fbem-26817	28	22	means	mean	VERB
fbem-26817	28	23	2.1	2.1	NUM
fbem-26817	28	24	.	.	PUNCT
fbem-26817	29	1	premarket	premarket	NOUN
fbem-26817	29	2	fraud	fraud	NOUN
fbem-26817	29	3	(	(	PUNCT
fbem-26817	29	4	2016	2016	NUM
fbem-26817	29	5	-	-	SYM
fbem-26817	29	6	2019	2019	NUM
fbem-26817	29	7	)	)	PUNCT
fbem-26817	29	8	2.1.1	2.1.1	NUM
fbem-26817	29	9	.	.	PUNCT
fbem-26817	29	10	inflated	inflate	VERB
fbem-26817	29	11	revenues	revenue	NOUN
fbem-26817	29	12	and	and	CCONJ
fbem-26817	29	13	profits	profit	NOUN
fbem-26817	29	14	inflated	inflate	VERB
fbem-26817	29	15	operating	operating	NOUN
fbem-26817	29	16	income	income	NOUN
fbem-26817	29	17	is	be	AUX
fbem-26817	29	18	one	one	NUM
fbem-26817	29	19	of	of	ADP
fbem-26817	29	20	the	the	DET
fbem-26817	29	21	common	common	ADJ
fbem-26817	29	22	means	mean	NOUN
fbem-26817	29	23	in	in	ADP
fbem-26817	29	24	financial	financial	ADJ
fbem-26817	29	25	fraud	fraud	NOUN
fbem-26817	29	26	,	,	PUNCT
fbem-26817	29	27	especially	especially	ADV
fbem-26817	29	28	in	in	ADP
fbem-26817	29	29	the	the	DET
fbem-26817	29	30	case	case	NOUN
fbem-26817	29	31	of	of	ADP
fbem-26817	29	32	fixed	fix	VERB
fbem-26817	29	33	cost	cost	NOUN
fbem-26817	29	34	,	,	PUNCT
fbem-26817	29	35	through	through	ADP
fbem-26817	29	36	inflated	inflated	ADJ
fbem-26817	29	37	income	income	NOUN
fbem-26817	29	38	can	can	AUX
fbem-26817	29	39	artificially	artificially	ADV
fbem-26817	29	40	increase	increase	VERB
fbem-26817	29	41	profits	profit	NOUN
fbem-26817	29	42	.	.	PUNCT
fbem-26817	30	1	in	in	ADP
fbem-26817	30	2	order	order	NOUN
fbem-26817	30	3	to	to	PART
fbem-26817	30	4	meet	meet	VERB
fbem-26817	30	5	the	the	DET
fbem-26817	30	6	standards	standard	NOUN
fbem-26817	30	7	for	for	ADP
fbem-26817	30	8	listing	list	VERB
fbem-26817	30	9	on	on	ADP
fbem-26817	30	10	the	the	DET
fbem-26817	30	11	science	science	NOUN
fbem-26817	30	12	and	and	CCONJ
fbem-26817	30	13	technology	technology	NOUN
fbem-26817	30	14	innovation	innovation	NOUN
fbem-26817	30	15	board	board	NOUN
fbem-26817	30	16	,	,	PUNCT
fbem-26817	30	17	zeda	zeda	PROPN
fbem-26817	30	18	yisheng	yisheng	PROPN
fbem-26817	30	19	resorted	resort	VERB
fbem-26817	30	20	to	to	ADP
fbem-26817	30	21	false	false	ADJ
fbem-26817	30	22	business	business	NOUN
fbem-26817	30	23	transactions	transaction	NOUN
fbem-26817	30	24	and	and	CCONJ
fbem-26817	30	25	signed	sign	VERB
fbem-26817	30	26	false	false	ADJ
fbem-26817	30	27	contracts	contract	NOUN
fbem-26817	30	28	to	to	PART
fbem-26817	30	29	inflate	inflate	VERB
fbem-26817	30	30	its	its	PRON
fbem-26817	30	31	operating	operate	VERB
fbem-26817	30	32	income	income	NOUN
fbem-26817	30	33	and	and	CCONJ
fbem-26817	30	34	profits	profit	NOUN
fbem-26817	30	35	.	.	PUNCT
fbem-26817	31	1	according	accord	VERB
fbem-26817	31	2	to	to	ADP
fbem-26817	31	3	publicly	publicly	ADV
fbem-26817	31	4	disclosed	disclose	VERB
fbem-26817	31	5	financial	financial	ADJ
fbem-26817	31	6	data	datum	NOUN
fbem-26817	31	7	,	,	PUNCT
fbem-26817	31	8	zeda	zeda	PROPN
fbem-26817	31	9	yisheng	yisheng	PROPN
fbem-26817	31	10	achieved	achieve	VERB
fbem-26817	31	11	a	a	DET
fbem-26817	31	12	total	total	ADJ
fbem-26817	31	13	operating	operate	VERB
fbem-26817	31	14	income	income	NOUN
fbem-26817	31	15	of	of	ADP
fbem-26817	31	16	about	about	ADP
fbem-26817	31	17	619,603,700	619,603,700	NUM
fbem-26817	31	18	yuan	yuan	NOUN
fbem-26817	31	19	from	from	ADP
fbem-26817	31	20	2016	2016	NUM
fbem-26817	31	21	to	to	ADP
fbem-26817	31	22	2019	2019	NUM
fbem-26817	31	23	.	.	PUNCT
fbem-26817	32	1	however	however	ADV
fbem-26817	32	2	,	,	PUNCT
fbem-26817	32	3	according	accord	VERB
fbem-26817	32	4	to	to	ADP
fbem-26817	32	5	the	the	DET
fbem-26817	32	6	"	"	PUNCT
fbem-26817	32	7	decision	decision	NOUN
fbem-26817	32	8	letter	letter	NOUN
fbem-26817	32	9	"	"	PUNCT
fbem-26817	32	10	of	of	ADP
fbem-26817	32	11	the	the	DET
fbem-26817	32	12	china	china	PROPN
fbem-26817	32	13	securities	securities	PROPN
fbem-26817	32	14	regulatory	regulatory	PROPN
fbem-26817	32	15	commission	commission	PROPN
fbem-26817	32	16	,	,	PUNCT
fbem-26817	32	17	the	the	DET
fbem-26817	32	18	company	company	NOUN
fbem-26817	32	19	carried	carry	VERB
fbem-26817	32	20	out	out	ADP
fbem-26817	32	21	false	false	ADJ
fbem-26817	32	22	contract	contract	NOUN
fbem-26817	32	23	signing	signing	NOUN
fbem-26817	32	24	and	and	CCONJ
fbem-26817	32	25	false	false	ADJ
fbem-26817	32	26	business	business	NOUN
fbem-26817	32	27	development	development	NOUN
fbem-26817	32	28	through	through	ADP
fbem-26817	32	29	itself	itself	PRON
fbem-26817	32	30	or	or	CCONJ
fbem-26817	32	31	its	its	PRON
fbem-26817	32	32	whollyowned	whollyowne	VERB
fbem-26817	32	33	subsidiaries	subsidiary	NOUN
fbem-26817	32	34	suzhou	suzhou	PROPN
fbem-26817	32	35	zeda	zeda	PROPN
fbem-26817	32	36	and	and	CCONJ
fbem-26817	32	37	zhejiang	zhejiang	PROPN
fbem-26817	32	38	jinchun	jinchun	PROPN
fbem-26817	32	39	,	,	PUNCT
fbem-26817	32	40	and	and	CCONJ
fbem-26817	32	41	the	the	DET
fbem-26817	32	42	accumulated	accumulate	VERB
fbem-26817	32	43	inflated	inflated	ADJ
fbem-26817	32	44	operating	operating	NOUN
fbem-26817	32	45	income	income	NOUN
fbem-26817	32	46	was	be	AUX
fbem-26817	32	47	as	as	ADV
fbem-26817	32	48	high	high	ADJ
fbem-26817	32	49	as	as	ADP
fbem-26817	32	50	34,2,296,300	34,2,296,300	NUM
fbem-26817	32	51	yuan	yuan	NOUN
fbem-26817	32	52	,	,	PUNCT
fbem-26817	32	53	accounting	account	VERB
fbem-26817	32	54	for	for	ADP
fbem-26817	32	55	55.24	55.24	NUM
fbem-26817	32	56	%	%	NOUN
fbem-26817	32	57	of	of	ADP
fbem-26817	32	58	the	the	DET
fbem-26817	32	59	total	total	ADJ
fbem-26817	32	60	revenue	revenue	NOUN
fbem-26817	32	61	.	.	PUNCT
fbem-26817	33	1	this	this	DET
fbem-26817	33	2	data	datum	NOUN
fbem-26817	33	3	shows	show	VERB
fbem-26817	33	4	that	that	SCONJ
fbem-26817	33	5	more	more	ADJ
fbem-26817	33	6	than	than	ADP
fbem-26817	33	7	half	half	NOUN
fbem-26817	33	8	of	of	ADP
fbem-26817	33	9	the	the	DET
fbem-26817	33	10	total	total	ADJ
fbem-26817	33	11	operating	operate	VERB
fbem-26817	33	12	income	income	NOUN
fbem-26817	33	13	in	in	ADP
fbem-26817	33	14	four	four	NUM
fbem-26817	33	15	years	year	NOUN
fbem-26817	33	16	is	be	AUX
fbem-26817	33	17	inflated	inflate	VERB
fbem-26817	33	18	.	.	PUNCT
fbem-26817	34	1	according	accord	VERB
fbem-26817	34	2	to	to	ADP
fbem-26817	34	3	table	table	NOUN
fbem-26817	34	4	2	2	NUM
fbem-26817	34	5	-	-	SYM
fbem-26817	34	6	1	1	NUM
fbem-26817	34	7	,	,	PUNCT
fbem-26817	34	8	it	it	PRON
fbem-26817	34	9	can	can	AUX
fbem-26817	34	10	be	be	AUX
fbem-26817	34	11	seen	see	VERB
fbem-26817	34	12	that	that	SCONJ
fbem-26817	34	13	in	in	ADP
fbem-26817	34	14	2016	2016	NUM
fbem-26817	34	15	and	and	CCONJ
fbem-26817	34	16	2018	2018	NUM
fbem-26817	34	17	,	,	PUNCT
fbem-26817	34	18	the	the	DET
fbem-26817	34	19	inflated	inflated	ADJ
fbem-26817	34	20	profit	profit	NOUN
fbem-26817	34	21	has	have	AUX
fbem-26817	34	22	exceeded	exceed	VERB
fbem-26817	34	23	100	100	NUM
fbem-26817	34	24	%	%	NOUN
fbem-26817	34	25	,	,	PUNCT
fbem-26817	34	26	which	which	PRON
fbem-26817	34	27	means	mean	VERB
fbem-26817	34	28	that	that	SCONJ
fbem-26817	34	29	zeda	zeda	PROPN
fbem-26817	34	30	yisheng	yisheng	PROPN
fbem-26817	34	31	is	be	AUX
fbem-26817	34	32	actually	actually	ADV
fbem-26817	34	33	in	in	ADP
fbem-26817	34	34	a	a	DET
fbem-26817	34	35	state	state	NOUN
fbem-26817	34	36	of	of	ADP
fbem-26817	34	37	loss	loss	NOUN
fbem-26817	34	38	in	in	ADP
fbem-26817	34	39	these	these	DET
fbem-26817	34	40	two	two	NUM
fbem-26817	34	41	years	year	NOUN
fbem-26817	34	42	,	,	PUNCT
fbem-26817	34	43	and	and	CCONJ
fbem-26817	34	44	the	the	DET
fbem-26817	34	45	inflated	inflated	ADJ
fbem-26817	34	46	proportion	proportion	NOUN
fbem-26817	34	47	in	in	ADP
fbem-26817	34	48	2017	2017	NUM
fbem-26817	34	49	and	and	CCONJ
fbem-26817	34	50	2019	2019	NUM
fbem-26817	34	51	is	be	AUX
fbem-26817	34	52	more	more	ADJ
fbem-26817	34	53	than	than	ADP
fbem-26817	34	54	50	50	NUM
fbem-26817	34	55	%	%	NOUN
fbem-26817	34	56	,	,	PUNCT
fbem-26817	34	57	and	and	CCONJ
fbem-26817	34	58	more	more	ADJ
fbem-26817	34	59	than	than	ADP
fbem-26817	34	60	half	half	NOUN
fbem-26817	34	61	of	of	ADP
fbem-26817	34	62	the	the	DET
fbem-26817	34	63	profits	profit	NOUN
fbem-26817	34	64	are	be	AUX
fbem-26817	34	65	inflated	inflate	VERB
fbem-26817	34	66	.	.	PUNCT
fbem-26817	35	1	table	table	NOUN
fbem-26817	35	2	2	2	NUM
fbem-26817	35	3	-	-	SYM
fbem-26817	35	4	1	1	NUM
fbem-26817	35	5	.	.	PUNCT
fbem-26817	36	1	operating	operate	VERB
fbem-26817	36	2	income	income	NOUN
fbem-26817	36	3	and	and	CCONJ
fbem-26817	36	4	operating	operating	NOUN
fbem-26817	36	5	profit	profit	NOUN
fbem-26817	36	6	of	of	ADP
fbem-26817	36	7	zeda	zeda	PROPN
fbem-26817	36	8	yisheng	yisheng	PROPN
fbem-26817	36	9	from	from	ADP
fbem-26817	36	10	2016	2016	NUM
fbem-26817	36	11	to	to	ADP
fbem-26817	36	12	2019	2019	NUM
fbem-26817	36	13	(	(	PUNCT
fbem-26817	36	14	10,000	10,000	NUM
fbem-26817	36	15	yuan	yuan	NOUN
fbem-26817	36	16	)	)	PUNCT
fbem-26817	36	17	project	project	NOUN
fbem-26817	36	18	2016	2016	NUM
fbem-26817	36	19	2017	2017	NUM
fbem-26817	36	20	2018	2018	NUM
fbem-26817	36	21	2019	2019	NUM
fbem-26817	36	22	total	total	NOUN
fbem-26817	36	23	disclosed	disclose	VERB
fbem-26817	36	24	operating	operating	NOUN
fbem-26817	36	25	income	income	NOUN
fbem-26817	36	26	7219.11	7219.11	NUM
fbem-26817	36	27	12383.50	12383.50	NUM
fbem-26817	36	28	20227.73	20227.73	NUM
fbem-26817	36	29	22130.03	22130.03	NUM
fbem-26817	36	30	61960.37	61960.37	NUM
fbem-26817	36	31	inflated	inflated	ADJ
fbem-26817	36	32	operating	operating	NOUN
fbem-26817	36	33	income	income	NOUN
fbem-26817	36	34	3557.37	3557.37	NUM
fbem-26817	36	35	7388.88	7388.88	NUM
fbem-26817	36	36	11803.90	11803.90	NUM
fbem-26817	36	37	11479.48	11479.48	NUM
fbem-26817	36	38	34229.63	34229.63	NUM
fbem-26817	36	39	the	the	DET
fbem-26817	36	40	proportion	proportion	NOUN
fbem-26817	36	41	of	of	ADP
fbem-26817	36	42	the	the	DET
fbem-26817	36	43	inflated	inflated	ADJ
fbem-26817	36	44	amount	amount	NOUN
fbem-26817	36	45	to	to	ADP
fbem-26817	36	46	the	the	DET
fbem-26817	36	47	disclosed	disclose	VERB
fbem-26817	36	48	amount	amount	NOUN
fbem-26817	36	49	49.28	49.28	NUM
fbem-26817	36	50	%	%	NOUN
fbem-26817	36	51	59.67	59.67	NUM
fbem-26817	36	52	%	%	NOUN
fbem-26817	36	53	58.36	58.36	NUM
fbem-26817	36	54	%	%	NOUN
fbem-26817	36	55	51.87	51.87	NUM
fbem-26817	36	56	%	%	NOUN
fbem-26817	36	57	55.24	55.24	NUM
fbem-26817	36	58	%	%	NOUN
fbem-26817	36	59	disclosed	disclose	VERB
fbem-26817	36	60	total	total	ADJ
fbem-26817	36	61	profit	profit	NOUN
fbem-26817	36	62	2142.70	2142.70	NUM
fbem-26817	36	63	4108.38	4108.38	NUM
fbem-26817	36	64	5967.71	5967.71	NUM
fbem-26817	36	65	9644.21	9644.21	NUM
fbem-26817	36	66	21863.00	21863.00	NUM
fbem-26817	36	67	inflated	inflate	VERB
fbem-26817	36	68	profit	profit	NOUN
fbem-26817	36	69	2243.82	2243.82	NUM
fbem-26817	36	70	3740.76	3740.76	NUM
fbem-26817	36	71	6160.85	6160.85	NUM
fbem-26817	36	72	6528.10	6528.10	NUM
fbem-26817	36	73	18673.53	18673.53	NUM
fbem-26817	36	74	the	the	DET
fbem-26817	36	75	proportion	proportion	NOUN
fbem-26817	36	76	of	of	ADP
fbem-26817	36	77	the	the	DET
fbem-26817	36	78	inflated	inflated	ADJ
fbem-26817	36	79	amount	amount	NOUN
fbem-26817	36	80	to	to	ADP
fbem-26817	36	81	the	the	DET
fbem-26817	36	82	disclosed	disclose	VERB
fbem-26817	36	83	amount	amount	NOUN
fbem-26817	36	84	104.72	104.72	NUM
fbem-26817	36	85	%	%	NOUN
fbem-26817	36	86	91.05	91.05	NUM
fbem-26817	36	87	%	%	NOUN
fbem-26817	36	88	103.24	103.24	NUM
fbem-26817	36	89	%	%	NOUN
fbem-26817	36	90	67.69	67.69	NUM
fbem-26817	36	91	%	%	NOUN
fbem-26817	36	92	85.41	85.41	NUM
fbem-26817	36	93	%	%	NOUN
fbem-26817	36	94	2.1.2	2.1.2	NUM
fbem-26817	36	95	.	.	PUNCT
fbem-26817	36	96	related	relate	VERB
fbem-26817	36	97	party	party	NOUN
fbem-26817	36	98	transactions	transaction	NOUN
fbem-26817	36	99	were	be	AUX
fbem-26817	36	100	not	not	PART
fbem-26817	36	101	disclosed	disclose	VERB
fbem-26817	36	102	the	the	DET
fbem-26817	36	103	purpose	purpose	NOUN
fbem-26817	36	104	of	of	ADP
fbem-26817	36	105	enterprises	enterprise	NOUN
fbem-26817	36	106	'	'	PART
fbem-26817	36	107	financial	financial	ADJ
fbem-26817	36	108	management	management	NOUN
fbem-26817	36	109	is	be	AUX
fbem-26817	36	110	to	to	PART
fbem-26817	36	111	utilize	utilize	VERB
fbem-26817	36	112	the	the	DET
fbem-26817	36	113	idle	idle	ADJ
fbem-26817	36	114	funds	fund	NOUN
fbem-26817	36	115	of	of	ADP
fbem-26817	36	116	enterprises	enterprise	NOUN
fbem-26817	36	117	,	,	PUNCT
fbem-26817	36	118	ultimately	ultimately	ADV
fbem-26817	36	119	maximize	maximize	VERB
fbem-26817	36	120	the	the	DET
fbem-26817	36	121	benefits	benefit	NOUN
fbem-26817	36	122	,	,	PUNCT
fbem-26817	36	123	and	and	CCONJ
fbem-26817	36	124	improve	improve	VERB
fbem-26817	36	125	the	the	DET
fbem-26817	36	126	utilization	utilization	NOUN
fbem-26817	36	127	rate	rate	NOUN
fbem-26817	36	128	of	of	ADP
fbem-26817	36	129	enterprises	enterprise	NOUN
fbem-26817	36	130	'	'	PART
fbem-26817	36	131	funds	fund	NOUN
fbem-26817	36	132	,	,	PUNCT
fbem-26817	36	133	but	but	CCONJ
fbem-26817	36	134	most	most	ADJ
fbem-26817	36	135	of	of	ADP
fbem-26817	36	136	the	the	DET
fbem-26817	36	137	fraudulent	fraudulent	ADJ
fbem-26817	36	138	enterprises	enterprise	NOUN
fbem-26817	36	139	form	form	VERB
fbem-26817	36	140	related	related	ADJ
fbem-26817	36	141	funds	fund	NOUN
fbem-26817	36	142	through	through	ADP
fbem-26817	36	143	financial	financial	ADJ
fbem-26817	36	144	products	product	NOUN
fbem-26817	36	145	to	to	PART
fbem-26817	36	146	achieve	achieve	VERB
fbem-26817	36	147	the	the	DET
fbem-26817	36	148	purpose	purpose	NOUN
fbem-26817	36	149	of	of	ADP
fbem-26817	36	150	capital	capital	NOUN
fbem-26817	36	151	extracorporeal	extracorporeal	NOUN
fbem-26817	36	152	circulation	circulation	NOUN
fbem-26817	36	153	.	.	PUNCT
fbem-26817	37	1	zeda	zeda	PROPN
fbem-26817	37	2	yisheng	yisheng	PROPN
fbem-26817	37	3	is	be	AUX
fbem-26817	37	4	to	to	PART
fbem-26817	37	5	hide	hide	VERB
fbem-26817	37	6	the	the	DET
fbem-26817	37	7	funds	fund	NOUN
fbem-26817	37	8	occupied	occupy	VERB
fbem-26817	37	9	by	by	ADP
fbem-26817	37	10	related	related	ADJ
fbem-26817	37	11	parties	party	NOUN
fbem-26817	37	12	through	through	ADP
fbem-26817	37	13	entrusted	entrust	VERB
fbem-26817	37	14	financial	financial	ADJ
fbem-26817	37	15	management	management	NOUN
fbem-26817	37	16	.	.	PUNCT
fbem-26817	38	1	zeda	zeda	PROPN
fbem-26817	38	2	yisheng	yisheng	PROPN
fbem-26817	38	3	and	and	CCONJ
fbem-26817	38	4	its	its	PRON
fbem-26817	38	5	subsidiary	subsidiary	NOUN
fbem-26817	38	6	zhejiang	zhejiang	PROPN
fbem-26817	38	7	jinchun	jinchun	PROPN
fbem-26817	38	8	successively	successively	ADV
fbem-26817	38	9	purchased	purchase	VERB
fbem-26817	38	10	the	the	DET
fbem-26817	38	11	private	private	ADJ
fbem-26817	38	12	fund	fund	NOUN
fbem-26817	38	13	products	product	NOUN
fbem-26817	38	14	of	of	ADP
fbem-26817	38	15	hangshang	hangshang	NOUN
fbem-26817	38	16	assets	asset	NOUN
fbem-26817	38	17	from	from	ADP
fbem-26817	38	18	2017	2017	NUM
fbem-26817	38	19	to	to	ADP
fbem-26817	38	20	2019	2019	NUM
fbem-26817	38	21	,	,	PUNCT
fbem-26817	38	22	with	with	ADP
fbem-26817	38	23	a	a	DET
fbem-26817	38	24	total	total	ADJ
fbem-26817	38	25	amount	amount	NOUN
fbem-26817	38	26	of	of	ADP
fbem-26817	38	27	200	200	NUM
fbem-26817	38	28	million	million	NUM
fbem-26817	38	29	yuan	yuan	NOUN
fbem-26817	38	30	.	.	PUNCT
fbem-26817	39	1	its	its	PRON
fbem-26817	39	2	actual	actual	ADJ
fbem-26817	39	3	funds	fund	NOUN
fbem-26817	39	4	have	have	AUX
fbem-26817	39	5	been	be	AUX
fbem-26817	39	6	transferred	transfer	VERB
fbem-26817	39	7	to	to	ADP
fbem-26817	39	8	related	related	ADJ
fbem-26817	39	9	parties	party	NOUN
fbem-26817	39	10	zhejiang	zhejiang	PROPN
fbem-26817	39	11	risen	risen	PROPN
fbem-26817	39	12	,	,	PUNCT
fbem-26817	39	13	hangzhou	hangzhou	PROPN
fbem-26817	39	14	star	star	PROPN
fbem-26817	39	15	zhou	zhou	PROPN
fbem-26817	39	16	,	,	PUNCT
fbem-26817	39	17	hangzhou	hangzhou	PROPN
fbem-26817	39	18	yinshuo	yinshuo	PROPN
fbem-26817	39	19	jiayuan	jiayuan	PROPN
fbem-26817	39	20	investment	investment	PROPN
fbem-26817	39	21	development	development	PROPN
fbem-26817	39	22	co.	co.	PROPN
fbem-26817	39	23	,	,	PUNCT
fbem-26817	39	24	ltd	ltd	PROPN
fbem-26817	39	25	.	.	PROPN
fbem-26817	39	26	(	(	PUNCT
fbem-26817	39	27	referred	refer	VERB
fbem-26817	39	28	to	to	ADP
fbem-26817	39	29	as	as	ADP
fbem-26817	39	30	yinshuo	yinshuo	PROPN
fbem-26817	39	31	jiayuan	jiayuan	PROPN
fbem-26817	39	32	)	)	PUNCT
fbem-26817	39	33	.	.	PUNCT
fbem-26817	40	1	2.1.3	2.1.3	X
fbem-26817	40	2	.	.	PUNCT
fbem-26817	41	1	no	no	DET
fbem-26817	41	2	share	share	NOUN
fbem-26817	41	3	holding	hold	VERB
fbem-26817	41	4	was	be	AUX
fbem-26817	41	5	disclosed	disclose	VERB
fbem-26817	41	6	zeda	zeda	PROPN
fbem-26817	41	7	yisheng	yisheng	PROPN
fbem-26817	41	8	did	do	AUX
fbem-26817	41	9	not	not	PART
fbem-26817	41	10	truthfully	truthfully	ADV
fbem-26817	41	11	disclose	disclose	VERB
fbem-26817	41	12	the	the	DET
fbem-26817	41	13	situation	situation	NOUN
fbem-26817	41	14	of	of	ADP
fbem-26817	41	15	its	its	PRON
fbem-26817	41	16	holding	holding	NOUN
fbem-26817	41	17	of	of	ADP
fbem-26817	41	18	sui	sui	PROPN
fbem-26817	41	19	tianli	tianli	PROPN
fbem-26817	41	20	's	's	PART
fbem-26817	41	21	shares	share	NOUN
fbem-26817	41	22	in	in	ADP
fbem-26817	41	23	the	the	DET
fbem-26817	41	24	prospectus	prospectus	NOUN
fbem-26817	41	25	.	.	PUNCT
fbem-26817	42	1	in	in	ADP
fbem-26817	42	2	fact	fact	NOUN
fbem-26817	42	3	,	,	PUNCT
fbem-26817	42	4	sui	sui	PROPN
fbem-26817	42	5	tianli	tianli	NOUN
fbem-26817	42	6	,	,	PUNCT
fbem-26817	42	7	through	through	ADP
fbem-26817	42	8	mei	mei	PROPN
fbem-26817	42	9	sheng	sheng	PROPN
fbem-26817	42	10	,	,	PUNCT
fbem-26817	42	11	holds	hold	VERB
fbem-26817	42	12	6	6	NUM
fbem-26817	42	13	million	million	NUM
fbem-26817	42	14	shares	share	NOUN
fbem-26817	42	15	of	of	ADP
fbem-26817	42	16	zeda	zeda	PROPN
fbem-26817	42	17	yisheng	yisheng	PROPN
fbem-26817	42	18	and	and	CCONJ
fbem-26817	42	19	yang	yang	PROPN
fbem-26817	42	20	xin	xin	PROPN
fbem-26817	42	21	holds	hold	VERB
fbem-26817	42	22	2.7	2.7	NUM
fbem-26817	42	23	million	million	NUM
fbem-26817	42	24	shares	share	NOUN
fbem-26817	42	25	,	,	PUNCT
fbem-26817	42	26	totaling	total	VERB
fbem-26817	42	27	8.7	8.7	NUM
fbem-26817	42	28	million	million	NUM
fbem-26817	42	29	shares	share	NOUN
fbem-26817	42	30	of	of	ADP
fbem-26817	42	31	zeda	zeda	PROPN
fbem-26817	42	32	yisheng	yisheng	PROPN
fbem-26817	42	33	,	,	PUNCT
fbem-26817	42	34	with	with	ADP
fbem-26817	42	35	a	a	DET
fbem-26817	42	36	shareholding	shareholding	NOUN
fbem-26817	42	37	ratio	ratio	NOUN
fbem-26817	42	38	of	of	ADP
fbem-26817	42	39	13.96	13.96	NUM
fbem-26817	42	40	%	%	NOUN
fbem-26817	42	41	.	.	PUNCT
fbem-26817	43	1	2.2	2.2	NUM
fbem-26817	43	2	.	.	PUNCT
fbem-26817	44	1	post	post	ADJ
fbem-26817	44	2	-	-	ADJ
fbem-26817	44	3	marketing	marketing	ADJ
fbem-26817	44	4	fraud	fraud	NOUN
fbem-26817	44	5	(	(	PUNCT
fbem-26817	44	6	2020	2020	NUM
fbem-26817	44	7	-	-	SYM
fbem-26817	44	8	2021	2021	NUM
fbem-26817	44	9	)	)	PUNCT
fbem-26817	44	10	2.2.1	2.2.1	NUM
fbem-26817	44	11	.	.	PUNCT
fbem-26817	44	12	continue	continue	VERB
fbem-26817	44	13	to	to	PART
fbem-26817	44	14	inflate	inflate	VERB
fbem-26817	44	15	revenues	revenue	NOUN
fbem-26817	44	16	and	and	CCONJ
fbem-26817	44	17	profits	profit	NOUN
fbem-26817	44	18	after	after	ADP
fbem-26817	44	19	the	the	DET
fbem-26817	44	20	listing	listing	NOUN
fbem-26817	44	21	,	,	PUNCT
fbem-26817	44	22	zeda	zeda	PROPN
fbem-26817	44	23	yi	yi	PROPN
fbem-26817	44	24	sheng	sheng	PROPN
fbem-26817	44	25	did	do	AUX
fbem-26817	44	26	not	not	PART
fbem-26817	44	27	converge	converge	VERB
fbem-26817	44	28	,	,	PUNCT
fbem-26817	44	29	and	and	CCONJ
fbem-26817	44	30	there	there	PRON
fbem-26817	44	31	were	be	VERB
fbem-26817	44	32	false	false	ADJ
fbem-26817	44	33	reports	report	NOUN
fbem-26817	44	34	in	in	ADP
fbem-26817	44	35	the	the	DET
fbem-26817	44	36	two	two	NUM
fbem-26817	44	37	years	year	NOUN
fbem-26817	44	38	before	before	ADP
fbem-26817	44	39	the	the	DET
fbem-26817	44	40	explosion	explosion	NOUN
fbem-26817	44	41	records	record	NOUN
fbem-26817	44	42	and	and	CCONJ
fbem-26817	44	43	material	material	NOUN
fbem-26817	44	44	omissions	omission	NOUN
fbem-26817	44	45	.	.	PUNCT
fbem-26817	45	1	zeda	zeda	PROPN
fbem-26817	45	2	yisheng	yisheng	PROPN
fbem-26817	45	3	and	and	CCONJ
fbem-26817	45	4	its	its	PRON
fbem-26817	45	5	wholly	wholly	ADV
fbem-26817	45	6	-	-	PUNCT
fbem-26817	45	7	owned	own	VERB
fbem-26817	45	8	subsidiaries	subsidiary	NOUN
fbem-26817	45	9	zhejiang	zhejiang	PROPN
fbem-26817	45	10	jinchun	jinchun	PROPN
fbem-26817	45	11	and	and	CCONJ
fbem-26817	45	12	hangzhou	hangzhou	PROPN
fbem-26817	45	13	zeda	zeda	PROPN
fbem-26817	45	14	changhong	changhong	PROPN
fbem-26817	45	15	information	information	PROPN
fbem-26817	45	16	technology	technology	PROPN
fbem-26817	45	17	co.	co.	PROPN
fbem-26817	45	18	,	,	PUNCT
fbem-26817	45	19	ltd	ltd	PROPN
fbem-26817	45	20	.	.	PROPN
fbem-26817	45	21	(	(	PUNCT
fbem-26817	45	22	referred	refer	VERB
fbem-26817	45	23	to	to	ADP
fbem-26817	45	24	as	as	ADP
fbem-26817	45	25	hangzhou	hangzhou	PROPN
fbem-26817	45	26	changhong	changhong	PROPN
fbem-26817	45	27	)	)	PUNCT
fbem-26817	45	28	continued	continue	VERB
fbem-26817	45	29	to	to	PART
fbem-26817	45	30	sign	sign	VERB
fbem-26817	45	31	false	false	ADJ
fbem-26817	45	32	contracts	contract	NOUN
fbem-26817	45	33	,	,	PUNCT
fbem-26817	45	34	carry	carry	VERB
fbem-26817	45	35	out	out	ADP
fbem-26817	45	36	false	false	ADJ
fbem-26817	45	37	business	business	NOUN
fbem-26817	45	38	and	and	CCONJ
fbem-26817	45	39	other	other	ADJ
fbem-26817	45	40	means	mean	NOUN
fbem-26817	45	41	during	during	ADP
fbem-26817	45	42	the	the	DET
fbem-26817	45	43	period	period	NOUN
fbem-26817	45	44	from	from	ADP
fbem-26817	45	45	2020	2020	NUM
fbem-26817	45	46	to	to	ADP
fbem-26817	45	47	2021	2021	NUM
fbem-26817	45	48	,	,	PUNCT
fbem-26817	45	49	falsely	falsely	ADV
fbem-26817	45	50	increasing	increase	VERB
fbem-26817	45	51	the	the	DET
fbem-26817	45	52	revenue	revenue	NOUN
fbem-26817	45	53	of	of	ADP
fbem-26817	45	54	about	about	ADP
fbem-26817	45	55	223	223	NUM
fbem-26817	45	56	million	million	NUM
fbem-26817	45	57	yuan	yuan	NOUN
fbem-26817	45	58	and	and	CCONJ
fbem-26817	45	59	the	the	DET
fbem-26817	45	60	profit	profit	NOUN
fbem-26817	45	61	of	of	ADP
fbem-26817	45	62	110	110	NUM
fbem-26817	45	63	million	million	NUM
fbem-26817	45	64	yuan	yuan	NOUN
fbem-26817	45	65	,	,	PUNCT
fbem-26817	45	66	as	as	SCONJ
fbem-26817	45	67	shown	show	VERB
fbem-26817	45	68	in	in	ADP
fbem-26817	45	69	table	table	NOUN
fbem-26817	45	70	2	2	NUM
fbem-26817	45	71	-	-	SYM
fbem-26817	45	72	2	2	NUM
fbem-26817	45	73	.	.	PUNCT
fbem-26817	45	74	table	table	NOUN
fbem-26817	45	75	2	2	NUM
fbem-26817	45	76	-	-	SYM
fbem-26817	45	77	2	2	NUM
fbem-26817	45	78	.	.	PUNCT
fbem-26817	45	79	operating	operate	VERB
fbem-26817	45	80	income	income	NOUN
fbem-26817	45	81	and	and	CCONJ
fbem-26817	45	82	profit	profit	NOUN
fbem-26817	45	83	of	of	ADP
fbem-26817	45	84	zeda	zeda	PROPN
fbem-26817	45	85	yisheng	yisheng	PROPN
fbem-26817	45	86	from	from	ADP
fbem-26817	45	87	2020	2020	NUM
fbem-26817	45	88	to	to	ADP
fbem-26817	45	89	2022	2022	NUM
fbem-26817	45	90	(	(	PUNCT
fbem-26817	45	91	10,000	10,000	NUM
fbem-26817	45	92	yuan	yuan	NOUN
fbem-26817	45	93	)	)	PUNCT
fbem-26817	45	94	project	project	NOUN
fbem-26817	45	95	2020	2020	NUM
fbem-26817	45	96	2021	2021	NUM
fbem-26817	45	97	total	total	NOUN
fbem-26817	45	98	disclosed	disclose	VERB
fbem-26817	45	99	operating	operating	NOUN
fbem-26817	45	100	income	income	NOUN
fbem-26817	45	101	25570.41	25570.41	NUM
fbem-26817	45	102	32901.68	32901.68	NUM
fbem-26817	45	103	58472.09	58472.09	NUM
fbem-26817	45	104	inflated	inflated	ADJ
fbem-26817	45	105	operating	operating	NOUN
fbem-26817	45	106	income	income	NOUN
fbem-26817	45	107	15216.86	15216.86	NUM
fbem-26817	45	108	7104.35	7104.35	NUM
fbem-26817	45	109	22321.03	22321.03	NUM
fbem-26817	45	110	the	the	DET
fbem-26817	45	111	proportion	proportion	NOUN
fbem-26817	45	112	of	of	ADP
fbem-26817	45	113	the	the	DET
fbem-26817	45	114	inflated	inflated	ADJ
fbem-26817	45	115	amount	amount	NOUN
fbem-26817	45	116	to	to	ADP
fbem-26817	45	117	the	the	DET
fbem-26817	45	118	disclosed	disclose	VERB
fbem-26817	45	119	amount	amount	NOUN
fbem-26817	45	120	59.51	59.51	NUM
fbem-26817	45	121	%	%	NOUN
fbem-26817	45	122	21.59	21.59	NUM
fbem-26817	45	123	%	%	NOUN
fbem-26817	45	124	38.17	38.17	NUM
fbem-26817	45	125	%	%	NOUN
fbem-26817	45	126	disclosed	disclose	VERB
fbem-26817	45	127	total	total	ADJ
fbem-26817	45	128	profit	profit	NOUN
fbem-26817	45	129	9269.59	9269.59	NUM
fbem-26817	45	130	4740.99	4740.99	NUM
fbem-26817	45	131	14010.58	14010.58	NUM
fbem-26817	45	132	inflated	inflated	ADJ
fbem-26817	45	133	profit	profit	NOUN
fbem-26817	45	134	8246.92	8246.92	NUM
fbem-26817	45	135	2665.78	2665.78	NUM
fbem-26817	45	136	10912.7	10912.7	NUM
fbem-26817	45	137	the	the	DET
fbem-26817	45	138	proportion	proportion	NOUN
fbem-26817	45	139	of	of	ADP
fbem-26817	45	140	the	the	DET
fbem-26817	45	141	inflated	inflated	ADJ
fbem-26817	45	142	amount	amount	NOUN
fbem-26817	45	143	to	to	ADP
fbem-26817	45	144	the	the	DET
fbem-26817	45	145	disclosed	disclose	VERB
fbem-26817	45	146	amount	amount	NOUN
fbem-26817	45	147	88.97	88.97	NUM
fbem-26817	45	148	%	%	NOUN
fbem-26817	45	149	56.23	56.23	NUM
fbem-26817	45	150	%	%	NOUN
fbem-26817	45	151	77.88	77.88	NUM
fbem-26817	45	152	%	%	NOUN
fbem-26817	45	153	2.2.2	2.2.2	NUM
fbem-26817	45	154	.	.	PUNCT
fbem-26817	46	1	related	relate	VERB
fbem-26817	46	2	party	party	NOUN
fbem-26817	46	3	transactions	transaction	NOUN
fbem-26817	46	4	were	be	AUX
fbem-26817	46	5	not	not	PART
fbem-26817	46	6	disclosed	disclose	VERB
fbem-26817	46	7	in	in	ADP
fbem-26817	46	8	2020	2020	NUM
fbem-26817	46	9	,	,	PUNCT
fbem-26817	46	10	after	after	ADP
fbem-26817	46	11	the	the	DET
fbem-26817	46	12	listing	listing	NOUN
fbem-26817	46	13	,	,	PUNCT
fbem-26817	46	14	zeda	zeda	PROPN
fbem-26817	46	15	yisheng	yisheng	PROPN
fbem-26817	46	16	and	and	CCONJ
fbem-26817	46	17	zhejiang	zhejiang	PROPN
fbem-26817	46	18	jinchun	jinchun	PROPN
fbem-26817	46	19	signed	sign	VERB
fbem-26817	46	20	xintong	xintong	PROPN
fbem-26817	46	21	no	no	INTJ
fbem-26817	46	22	.	.	PROPN
fbem-26817	46	23	1	1	NUM
fbem-26817	46	24	and	and	CCONJ
fbem-26817	46	25	xintong	xintong	PROPN
fbem-26817	46	26	no	no	INTJ
fbem-26817	46	27	.	.	PROPN
fbem-26817	46	28	3	3	NUM
fbem-26817	46	29	asset	asset	NOUN
fbem-26817	46	30	management	management	NOUN
fbem-26817	46	31	contracts	contract	NOUN
fbem-26817	46	32	through	through	ADP
fbem-26817	46	33	xinyuan	xinyuan	PROPN
fbem-26817	46	34	asset	asset	PROPN
fbem-26817	46	35	management	management	PROPN
fbem-26817	46	36	co.	co.	PROPN
fbem-26817	46	37	,	,	PUNCT
fbem-26817	46	38	ltd	ltd	PROPN
fbem-26817	46	39	.	.	PROPN
fbem-26817	47	1	(	(	PUNCT
fbem-26817	47	2	referred	refer	VERB
fbem-26817	47	3	to	to	ADP
fbem-26817	47	4	as	as	ADP
fbem-26817	47	5	xinyuan	xinyuan	PROPN
fbem-26817	47	6	asset	asset	PROPN
fbem-26817	47	7	)	)	PUNCT
fbem-26817	47	8	,	,	PUNCT
fbem-26817	47	9	purchased	purchase	VERB
fbem-26817	47	10	wealth	wealth	NOUN
fbem-26817	47	11	management	management	NOUN
fbem-26817	47	12	products	product	NOUN
fbem-26817	47	13	worth	worth	ADJ
fbem-26817	47	14	120	120	NUM
fbem-26817	47	15	million	million	NUM
fbem-26817	47	16	yuan	yuan	NOUN
fbem-26817	47	17	,	,	PUNCT
fbem-26817	47	18	and	and	CCONJ
fbem-26817	47	19	transferred	transfer	VERB
fbem-26817	47	20	100	100	NUM
fbem-26817	47	21	million	million	NUM
fbem-26817	47	22	yuan	yuan	NOUN
fbem-26817	47	23	to	to	ADP
fbem-26817	47	24	its	its	PRON
fbem-26817	47	25	related	relate	VERB
fbem-26817	47	26	party	party	NOUN
fbem-26817	47	27	hangzhou	hangzhou	PROPN
fbem-26817	47	28	and	and	CCONJ
fbem-26817	47	29	xinshang	xinshang	PROPN
fbem-26817	47	30	ying	ying	PROPN
fbem-26817	47	31	enterprise	enterprise	NOUN
fbem-26817	47	32	management	management	NOUN
fbem-26817	47	33	consulting	consult	VERB
fbem-26817	47	34	111	111	NUM
fbem-26817	47	35	partnership	partnership	NOUN
fbem-26817	47	36	(	(	PUNCT
fbem-26817	47	37	referred	refer	VERB
fbem-26817	47	38	to	to	ADP
fbem-26817	47	39	as	as	ADP
fbem-26817	47	40	hexin	hexin	PROPN
fbem-26817	47	41	shang	shang	PROPN
fbem-26817	47	42	ying	ying	PROPN
fbem-26817	47	43	)	)	PUNCT
fbem-26817	47	44	at	at	ADP
fbem-26817	47	45	the	the	DET
fbem-26817	47	46	end	end	NOUN
fbem-26817	47	47	of	of	ADP
fbem-26817	47	48	the	the	DET
fbem-26817	47	49	year	year	NOUN
fbem-26817	47	50	.	.	PUNCT
fbem-26817	48	1	in	in	ADP
fbem-26817	48	2	the	the	DET
fbem-26817	48	3	2020	2020	NUM
fbem-26817	48	4	annual	annual	ADJ
fbem-26817	48	5	report	report	NOUN
fbem-26817	48	6	,	,	PUNCT
fbem-26817	48	7	zeda	zeda	PROPN
fbem-26817	48	8	yisheng	yisheng	PROPN
fbem-26817	48	9	failed	fail	VERB
fbem-26817	48	10	to	to	PART
fbem-26817	48	11	truthfully	truthfully	ADV
fbem-26817	48	12	disclose	disclose	VERB
fbem-26817	48	13	the	the	DET
fbem-26817	48	14	related	relate	VERB
fbem-26817	48	15	transaction	transaction	NOUN
fbem-26817	48	16	as	as	SCONJ
fbem-26817	48	17	required	require	VERB
fbem-26817	48	18	,	,	PUNCT
fbem-26817	48	19	which	which	PRON
fbem-26817	48	20	seriously	seriously	ADV
fbem-26817	48	21	affected	affect	VERB
fbem-26817	48	22	the	the	DET
fbem-26817	48	23	judgment	judgment	NOUN
fbem-26817	48	24	of	of	ADP
fbem-26817	48	25	information	information	NOUN
fbem-26817	48	26	users	user	NOUN
fbem-26817	48	27	.	.	PUNCT
fbem-26817	49	1	in	in	ADP
fbem-26817	49	2	december	december	PROPN
fbem-26817	49	3	2021	2021	NUM
fbem-26817	49	4	,	,	PUNCT
fbem-26817	49	5	zeda	zeda	PROPN
fbem-26817	49	6	yisheng	yisheng	PROPN
fbem-26817	49	7	signed	sign	VERB
fbem-26817	49	8	a	a	DET
fbem-26817	49	9	5	5	NUM
fbem-26817	49	10	billion	billion	NUM
fbem-26817	49	11	yuan	yuan	NOUN
fbem-26817	49	12	entrusted	entrust	VERB
fbem-26817	49	13	financial	financial	ADJ
fbem-26817	49	14	management	management	NOUN
fbem-26817	49	15	contract	contract	NOUN
fbem-26817	49	16	with	with	ADP
fbem-26817	49	17	its	its	PRON
fbem-26817	49	18	subsidiary	subsidiary	NOUN
fbem-26817	49	19	xinyuan	xinyuan	PROPN
fbem-26817	49	20	asset	asset	PROPN
fbem-26817	49	21	management	management	PROPN
fbem-26817	49	22	co.	co.	PROPN
fbem-26817	49	23	,	,	PUNCT
fbem-26817	49	24	ltd	ltd	PROPN
fbem-26817	49	25	.	.	PROPN
fbem-26817	49	26	due	due	ADP
fbem-26817	49	27	to	to	ADP
fbem-26817	49	28	the	the	DET
fbem-26817	49	29	huge	huge	ADJ
fbem-26817	49	30	amount	amount	NOUN
fbem-26817	49	31	,	,	PUNCT
fbem-26817	49	32	it	it	PRON
fbem-26817	49	33	attracted	attract	VERB
fbem-26817	49	34	the	the	DET
fbem-26817	49	35	attention	attention	NOUN
fbem-26817	49	36	of	of	ADP
fbem-26817	49	37	the	the	DET
fbem-26817	49	38	regulatory	regulatory	ADJ
fbem-26817	49	39	authorities	authority	NOUN
fbem-26817	49	40	,	,	PUNCT
fbem-26817	49	41	requiring	require	VERB
fbem-26817	49	42	the	the	DET
fbem-26817	49	43	company	company	NOUN
fbem-26817	49	44	to	to	AUX
fbem-26817	49	45	self	self	NOUN
fbem-26817	49	46	-	-	PUNCT
fbem-26817	49	47	examine	examine	VERB
fbem-26817	49	48	and	and	CCONJ
fbem-26817	49	49	disclose	disclose	VERB
fbem-26817	49	50	all	all	DET
fbem-26817	49	51	foreign	foreign	ADJ
fbem-26817	49	52	investment	investment	NOUN
fbem-26817	49	53	and	and	CCONJ
fbem-26817	49	54	financial	financial	ADJ
fbem-26817	49	55	management	management	NOUN
fbem-26817	49	56	activities	activity	NOUN
fbem-26817	49	57	since	since	SCONJ
fbem-26817	49	58	the	the	DET
fbem-26817	49	59	listing	listing	NOUN
fbem-26817	49	60	,	,	PUNCT
fbem-26817	49	61	including	include	VERB
fbem-26817	49	62	the	the	DET
fbem-26817	49	63	decision	decision	NOUN
fbem-26817	49	64	-	-	PUNCT
fbem-26817	49	65	making	make	VERB
fbem-26817	49	66	process	process	NOUN
fbem-26817	49	67	and	and	CCONJ
fbem-26817	49	68	information	information	NOUN
fbem-26817	49	69	disclosure	disclosure	NOUN
fbem-26817	49	70	,	,	PUNCT
fbem-26817	49	71	and	and	CCONJ
fbem-26817	49	72	clarify	clarify	VERB
fbem-26817	49	73	whether	whether	SCONJ
fbem-26817	49	74	there	there	PRON
fbem-26817	49	75	are	be	VERB
fbem-26817	49	76	nonstandard	nonstandard	ADJ
fbem-26817	49	77	decision	decision	NOUN
fbem-26817	49	78	-	-	PUNCT
fbem-26817	49	79	making	make	VERB
fbem-26817	49	80	and	and	CCONJ
fbem-26817	49	81	disclosure	disclosure	NOUN
fbem-26817	49	82	problems	problem	NOUN
fbem-26817	49	83	.	.	PUNCT
fbem-26817	50	1	2.2.3	2.2.3	X
fbem-26817	50	2	.	.	PUNCT
fbem-26817	51	1	construction	construction	NOUN
fbem-26817	51	2	under	under	ADP
fbem-26817	51	3	construction	construction	NOUN
fbem-26817	51	4	is	be	AUX
fbem-26817	51	5	inflated	inflate	VERB
fbem-26817	51	6	in	in	ADP
fbem-26817	51	7	2021	2021	NUM
fbem-26817	51	8	,	,	PUNCT
fbem-26817	51	9	zeda	zeda	PROPN
fbem-26817	51	10	yisheng	yisheng	PROPN
fbem-26817	51	11	is	be	AUX
fbem-26817	51	12	under	under	ADP
fbem-26817	51	13	construction	construction	NOUN
fbem-26817	51	14	at	at	ADP
fbem-26817	51	15	the	the	DET
fbem-26817	51	16	end	end	NOUN
fbem-26817	51	17	of	of	ADP
fbem-26817	51	18	the	the	DET
fbem-26817	51	19	period	period	NOUN
fbem-26817	51	20	,	,	PUNCT
fbem-26817	51	21	prepaid	prepaid	PROPN
fbem-26817	51	22	zhejiang	zhejiang	PROPN
fbem-26817	51	23	guantao	guantao	PROPN
fbem-26817	51	24	intelligent	intelligent	PROPN
fbem-26817	51	25	technology	technology	PROPN
fbem-26817	51	26	co.	co.	PROPN
fbem-26817	51	27	,	,	PUNCT
fbem-26817	51	28	ltd	ltd	PROPN
fbem-26817	51	29	.	.	PROPN
fbem-26817	52	1	(	(	PUNCT
fbem-26817	52	2	jan	jan	PROPN
fbem-26817	52	3	zhejiang	zhejiang	PROPN
fbem-26817	52	4	guantao	guantao	PROPN
fbem-26817	52	5	)	)	PUNCT
fbem-26817	52	6	equipment	equipment	NOUN
fbem-26817	52	7	42.69	42.69	NUM
fbem-26817	52	8	million	million	NUM
fbem-26817	52	9	yuan	yuan	NOUN
fbem-26817	52	10	.	.	PUNCT
fbem-26817	53	1	but	but	CCONJ
fbem-26817	53	2	by	by	ADP
fbem-26817	53	3	the	the	DET
fbem-26817	53	4	time	time	NOUN
fbem-26817	53	5	the	the	DET
fbem-26817	53	6	contract	contract	NOUN
fbem-26817	53	7	agreed	agree	VERB
fbem-26817	53	8	on	on	ADP
fbem-26817	53	9	the	the	DET
fbem-26817	53	10	delivery	delivery	NOUN
fbem-26817	53	11	date	date	NOUN
fbem-26817	53	12	,	,	PUNCT
fbem-26817	53	13	zhejiang	zhejiang	PROPN
fbem-26817	53	14	guantao	guantao	PROPN
fbem-26817	53	15	had	have	AUX
fbem-26817	53	16	only	only	ADV
fbem-26817	53	17	delivered	deliver	VERB
fbem-26817	53	18	equipment	equipment	NOUN
fbem-26817	53	19	worth	worth	ADJ
fbem-26817	53	20	6.37	6.37	NUM
fbem-26817	53	21	million	million	NUM
fbem-26817	53	22	yuan	yuan	NOUN
fbem-26817	53	23	.	.	PUNCT
fbem-26817	54	1	until	until	ADP
fbem-26817	54	2	dongxing	dongxe	VERB
fbem-26817	54	3	securities	security	NOUN
fbem-26817	54	4	issued	issue	VERB
fbem-26817	54	5	verification	verification	NOUN
fbem-26817	54	6	opinions	opinion	NOUN
fbem-26817	54	7	to	to	ADP
fbem-26817	54	8	zeda	zeda	PROPN
fbem-26817	54	9	yisheng	yisheng	PROPN
fbem-26817	54	10	,	,	PUNCT
fbem-26817	54	11	the	the	DET
fbem-26817	54	12	remaining	remain	VERB
fbem-26817	54	13	equipment	equipment	NOUN
fbem-26817	54	14	was	be	AUX
fbem-26817	54	15	not	not	PART
fbem-26817	54	16	delivered	deliver	VERB
fbem-26817	54	17	and	and	CCONJ
fbem-26817	54	18	was	be	AUX
fbem-26817	54	19	in	in	ADP
fbem-26817	54	20	a	a	DET
fbem-26817	54	21	state	state	NOUN
fbem-26817	54	22	of	of	ADP
fbem-26817	54	23	suspended	suspend	VERB
fbem-26817	54	24	performance	performance	NOUN
fbem-26817	54	25	,	,	PUNCT
fbem-26817	54	26	that	that	PRON
fbem-26817	54	27	is	be	AUX
fbem-26817	54	28	to	to	PART
fbem-26817	54	29	say	say	VERB
fbem-26817	54	30	,	,	PUNCT
fbem-26817	54	31	no	no	DET
fbem-26817	54	32	corresponding	correspond	VERB
fbem-26817	54	33	actual	actual	ADJ
fbem-26817	54	34	cost	cost	NOUN
fbem-26817	54	35	occurred	occur	VERB
fbem-26817	54	36	by	by	ADP
fbem-26817	54	37	the	the	DET
fbem-26817	54	38	end	end	NOUN
fbem-26817	54	39	of	of	ADP
fbem-26817	54	40	the	the	DET
fbem-26817	54	41	contract	contract	NOUN
fbem-26817	54	42	period	period	NOUN
fbem-26817	54	43	,	,	PUNCT
fbem-26817	54	44	and	and	CCONJ
fbem-26817	54	45	the	the	DET
fbem-26817	54	46	construction	construction	NOUN
fbem-26817	54	47	under	under	ADP
fbem-26817	54	48	construction	construction	NOUN
fbem-26817	54	49	was	be	AUX
fbem-26817	54	50	inflated	inflate	VERB
fbem-26817	54	51	by	by	ADP
fbem-26817	54	52	36.23	36.23	NUM
fbem-26817	54	53	million	million	NUM
fbem-26817	54	54	yuan	yuan	NOUN
fbem-26817	54	55	.	.	PUNCT
fbem-26817	55	1	in	in	ADP
fbem-26817	55	2	view	view	NOUN
fbem-26817	55	3	of	of	ADP
fbem-26817	55	4	the	the	DET
fbem-26817	55	5	risk	risk	NOUN
fbem-26817	55	6	that	that	SCONJ
fbem-26817	55	7	kingboard	kingboard	NOUN
fbem-26817	55	8	will	will	AUX
fbem-26817	55	9	not	not	PART
fbem-26817	55	10	be	be	AUX
fbem-26817	55	11	able	able	ADJ
fbem-26817	55	12	to	to	PART
fbem-26817	55	13	perform	perform	VERB
fbem-26817	55	14	the	the	DET
fbem-26817	55	15	contract	contract	NOUN
fbem-26817	55	16	,	,	PUNCT
fbem-26817	55	17	the	the	DET
fbem-26817	55	18	advance	advance	NOUN
fbem-26817	55	19	payment	payment	NOUN
fbem-26817	55	20	made	make	VERB
fbem-26817	55	21	by	by	ADP
fbem-26817	55	22	zetar	zetar	NOUN
fbem-26817	55	23	may	may	AUX
fbem-26817	55	24	be	be	AUX
fbem-26817	55	25	irrecoverable	irrecoverable	ADJ
fbem-26817	55	26	.	.	PUNCT
fbem-26817	56	1	on	on	ADP
fbem-26817	56	2	the	the	DET
fbem-26817	56	3	one	one	NUM
fbem-26817	56	4	hand	hand	NOUN
fbem-26817	56	5	,	,	PUNCT
fbem-26817	56	6	zeda	zeda	PROPN
fbem-26817	56	7	yisheng	yisheng	PROPN
fbem-26817	56	8	indirectly	indirectly	ADV
fbem-26817	56	9	invested	invest	VERB
fbem-26817	56	10	in	in	ADP
fbem-26817	56	11	hangzhou	hangzhou	PROPN
fbem-26817	56	12	key	key	PROPN
fbem-26817	56	13	yu	yu	PROPN
fbem-26817	56	14	through	through	ADP
fbem-26817	56	15	the	the	DET
fbem-26817	56	16	asset	asset	NOUN
fbem-26817	56	17	management	management	NOUN
fbem-26817	56	18	plan	plan	NOUN
fbem-26817	56	19	,	,	PUNCT
fbem-26817	56	20	on	on	ADP
fbem-26817	56	21	the	the	DET
fbem-26817	56	22	other	other	ADJ
fbem-26817	56	23	hand	hand	NOUN
fbem-26817	56	24	,	,	PUNCT
fbem-26817	56	25	it	it	PRON
fbem-26817	56	26	purchased	purchase	VERB
fbem-26817	56	27	equipment	equipment	NOUN
fbem-26817	56	28	from	from	ADP
fbem-26817	56	29	zhejiang	zhejiang	PROPN
fbem-26817	56	30	guantao	guantao	PROPN
fbem-26817	56	31	,	,	PUNCT
fbem-26817	56	32	and	and	CCONJ
fbem-26817	56	33	finally	finally	ADV
fbem-26817	56	34	transferred	transfer	VERB
fbem-26817	56	35	funds	fund	NOUN
fbem-26817	56	36	to	to	ADP
fbem-26817	56	37	its	its	PRON
fbem-26817	56	38	affiliates	affiliate	NOUN
fbem-26817	56	39	through	through	ADP
fbem-26817	56	40	transactions	transaction	NOUN
fbem-26817	56	41	,	,	PUNCT
fbem-26817	56	42	so	so	SCONJ
fbem-26817	56	43	as	as	SCONJ
fbem-26817	56	44	to	to	PART
fbem-26817	56	45	cover	cover	VERB
fbem-26817	56	46	up	up	ADP
fbem-26817	56	47	the	the	DET
fbem-26817	56	48	real	real	ADJ
fbem-26817	56	49	transaction	transaction	NOUN
fbem-26817	56	50	situation	situation	NOUN
fbem-26817	56	51	.	.	PUNCT
fbem-26817	57	1	3	3	X
fbem-26817	57	2	.	.	X
fbem-26817	57	3	zeda	zeda	PROPN
fbem-26817	57	4	yisheng	yisheng	PROPN
fbem-26817	57	5	financial	financial	PROPN
fbem-26817	57	6	fraud	fraud	NOUN
fbem-26817	57	7	causes	cause	VERB
fbem-26817	57	8	3.1	3.1	NUM
fbem-26817	57	9	.	.	PUNCT
fbem-26817	57	10	gone	go	VERB
fbem-26817	57	11	theory	theory	NOUN
fbem-26817	57	12	gone	go	VERB
fbem-26817	57	13	theory	theory	NOUN
fbem-26817	57	14	,	,	PUNCT
fbem-26817	57	15	developed	develop	VERB
fbem-26817	57	16	by	by	ADP
fbem-26817	57	17	bologna	bologna	NOUN
fbem-26817	57	18	in	in	ADP
fbem-26817	57	19	1993	1993	NUM
fbem-26817	57	20	,	,	PUNCT
fbem-26817	57	21	deepens	deepen	VERB
fbem-26817	57	22	the	the	DET
fbem-26817	57	23	fraud	fraud	NOUN
fbem-26817	57	24	triangle	triangle	NOUN
fbem-26817	57	25	theory	theory	NOUN
fbem-26817	57	26	by	by	ADP
fbem-26817	57	27	incorporating	incorporate	VERB
fbem-26817	57	28	external	external	ADJ
fbem-26817	57	29	factors	factor	NOUN
fbem-26817	57	30	into	into	ADP
fbem-26817	57	31	a	a	DET
fbem-26817	57	32	detailed	detailed	ADJ
fbem-26817	57	33	analysis	analysis	NOUN
fbem-26817	57	34	of	of	ADP
fbem-26817	57	35	the	the	DET
fbem-26817	57	36	four	four	NUM
fbem-26817	57	37	drivers	driver	NOUN
fbem-26817	57	38	of	of	ADP
fbem-26817	57	39	financial	financial	ADJ
fbem-26817	57	40	fraud	fraud	NOUN
fbem-26817	57	41	:	:	PUNCT
fbem-26817	57	42	greed	greed	NOUN
fbem-26817	57	43	,	,	PUNCT
fbem-26817	57	44	opportunity	opportunity	NOUN
fbem-26817	57	45	,	,	PUNCT
fbem-26817	57	46	need	need	NOUN
fbem-26817	57	47	,	,	PUNCT
fbem-26817	57	48	and	and	CCONJ
fbem-26817	57	49	exposure	exposure	NOUN
fbem-26817	57	50	,	,	PUNCT
fbem-26817	57	51	whose	whose	DET
fbem-26817	57	52	initials	initial	NOUN
fbem-26817	57	53	are	be	AUX
fbem-26817	57	54	gone	go	VERB
fbem-26817	57	55	.	.	PUNCT
fbem-26817	58	1	these	these	DET
fbem-26817	58	2	four	four	NUM
fbem-26817	58	3	factors	factor	NOUN
fbem-26817	58	4	together	together	ADV
fbem-26817	58	5	determine	determine	VERB
fbem-26817	58	6	the	the	DET
fbem-26817	58	7	motivation	motivation	NOUN
fbem-26817	58	8	and	and	CCONJ
fbem-26817	58	9	degree	degree	NOUN
fbem-26817	58	10	of	of	ADP
fbem-26817	58	11	enterprises	enterprise	NOUN
fbem-26817	58	12	to	to	PART
fbem-26817	58	13	implement	implement	VERB
fbem-26817	58	14	financial	financial	ADJ
fbem-26817	58	15	fraud	fraud	NOUN
fbem-26817	58	16	,	,	PUNCT
fbem-26817	58	17	that	that	ADV
fbem-26817	58	18	is	is	ADV
fbem-26817	58	19	,	,	PUNCT
fbem-26817	58	20	the	the	DET
fbem-26817	58	21	fraudster	fraudster	NOUN
fbem-26817	58	22	is	be	AUX
fbem-26817	58	23	driven	drive	VERB
fbem-26817	58	24	by	by	ADP
fbem-26817	58	25	greed	greed	NOUN
fbem-26817	58	26	,	,	PUNCT
fbem-26817	58	27	due	due	ADP
fbem-26817	58	28	to	to	ADP
fbem-26817	58	29	a	a	DET
fbem-26817	58	30	strong	strong	ADJ
fbem-26817	58	31	need	need	NOUN
fbem-26817	58	32	,	,	PUNCT
fbem-26817	58	33	as	as	ADV
fbem-26817	58	34	long	long	ADV
fbem-26817	58	35	as	as	SCONJ
fbem-26817	58	36	there	there	PRON
fbem-26817	58	37	is	be	VERB
fbem-26817	58	38	an	an	DET
fbem-26817	58	39	opportunity	opportunity	NOUN
fbem-26817	58	40	,	,	PUNCT
fbem-26817	58	41	and	and	CCONJ
fbem-26817	58	42	think	think	VERB
fbem-26817	58	43	that	that	SCONJ
fbem-26817	58	44	it	it	PRON
fbem-26817	58	45	will	will	AUX
fbem-26817	58	46	not	not	PART
fbem-26817	58	47	be	be	AUX
fbem-26817	58	48	found	find	VERB
fbem-26817	58	49	afterwards	afterwards	ADV
fbem-26817	58	50	,	,	PUNCT
fbem-26817	58	51	they	they	PRON
fbem-26817	58	52	will	will	AUX
fbem-26817	58	53	commit	commit	VERB
fbem-26817	58	54	fraud	fraud	NOUN
fbem-26817	58	55	.	.	PUNCT
fbem-26817	59	1	analysis	analysis	NOUN
fbem-26817	59	2	of	of	ADP
fbem-26817	59	3	financial	financial	ADJ
fbem-26817	59	4	fraud	fraud	NOUN
fbem-26817	59	5	of	of	ADP
fbem-26817	59	6	zeda	zeda	PROPN
fbem-26817	59	7	yisheng	yisheng	PROPN
fbem-26817	59	8	company	company	PROPN
fbem-26817	59	9	based	base	VERB
fbem-26817	59	10	on	on	ADP
fbem-26817	59	11	gone	go	VERB
fbem-26817	59	12	theory	theory	NOUN
fbem-26817	59	13	.	.	PUNCT
fbem-26817	60	1	3.2	3.2	NUM
fbem-26817	60	2	.	.	PUNCT
fbem-26817	61	1	analysis	analysis	NOUN
fbem-26817	61	2	of	of	ADP
fbem-26817	61	3	financial	financial	ADJ
fbem-26817	61	4	fraud	fraud	NOUN
fbem-26817	61	5	of	of	ADP
fbem-26817	61	6	zeda	zeda	PROPN
fbem-26817	61	7	yisheng	yisheng	PROPN
fbem-26817	61	8	company	company	PROPN
fbem-26817	61	9	based	base	VERB
fbem-26817	61	10	on	on	ADP
fbem-26817	61	11	gone	go	VERB
fbem-26817	61	12	theory	theory	NOUN
fbem-26817	61	13	3.2.1	3.2.1	NUM
fbem-26817	61	14	.	.	PUNCT
fbem-26817	61	15	greed	greed	NOUN
fbem-26817	61	16	factor	factor	NOUN
fbem-26817	61	17	analysis	analysis	NOUN
fbem-26817	61	18	in	in	ADP
fbem-26817	61	19	the	the	DET
fbem-26817	61	20	financial	financial	ADJ
fbem-26817	61	21	fraud	fraud	NOUN
fbem-26817	61	22	case	case	NOUN
fbem-26817	61	23	of	of	ADP
fbem-26817	61	24	zeda	zeda	PROPN
fbem-26817	61	25	yisheng	yisheng	PROPN
fbem-26817	61	26	,	,	PUNCT
fbem-26817	61	27	"	"	PUNCT
fbem-26817	61	28	greed	greed	NOUN
fbem-26817	61	29	"	"	PUNCT
fbem-26817	61	30	became	become	VERB
fbem-26817	61	31	the	the	DET
fbem-26817	61	32	core	core	NOUN
fbem-26817	61	33	of	of	ADP
fbem-26817	61	34	crossing	cross	VERB
fbem-26817	61	35	the	the	DET
fbem-26817	61	36	moral	moral	ADJ
fbem-26817	61	37	bottom	bottom	ADJ
fbem-26817	61	38	line	line	NOUN
fbem-26817	61	39	,	,	PUNCT
fbem-26817	61	40	and	and	CCONJ
fbem-26817	61	41	lin	lin	PROPN
fbem-26817	61	42	ying	ying	PROPN
fbem-26817	61	43	,	,	PUNCT
fbem-26817	61	44	as	as	SCONJ
fbem-26817	61	45	the	the	DET
fbem-26817	61	46	actual	actual	ADJ
fbem-26817	61	47	controller	controller	NOUN
fbem-26817	61	48	,	,	PUNCT
fbem-26817	61	49	dominated	dominate	VERB
fbem-26817	61	50	the	the	DET
fbem-26817	61	51	fraud	fraud	NOUN
fbem-26817	61	52	tragedy	tragedy	NOUN
fbem-26817	61	53	with	with	ADP
fbem-26817	61	54	his	his	PRON
fbem-26817	61	55	ambition	ambition	NOUN
fbem-26817	61	56	and	and	CCONJ
fbem-26817	61	57	desire	desire	NOUN
fbem-26817	61	58	for	for	ADP
fbem-26817	61	59	wealth	wealth	NOUN
fbem-26817	61	60	.	.	PUNCT
fbem-26817	62	1	he	he	PRON
fbem-26817	62	2	personally	personally	ADV
fbem-26817	62	3	planned	plan	VERB
fbem-26817	62	4	the	the	DET
fbem-26817	62	5	fraud	fraud	NOUN
fbem-26817	62	6	and	and	CCONJ
fbem-26817	62	7	colluded	collude	VERB
fbem-26817	62	8	with	with	ADP
fbem-26817	62	9	the	the	DET
fbem-26817	62	10	executive	executive	NOUN
fbem-26817	62	11	should	should	AUX
fbem-26817	62	12	lan	lan	VERB
fbem-26817	62	13	to	to	PART
fbem-26817	62	14	form	form	VERB
fbem-26817	62	15	an	an	DET
fbem-26817	62	16	alliance	alliance	NOUN
fbem-26817	62	17	of	of	ADP
fbem-26817	62	18	interests	interest	NOUN
fbem-26817	62	19	.	.	PUNCT
fbem-26817	63	1	executives	executive	NOUN
fbem-26817	63	2	'	'	PART
fbem-26817	63	3	greed	greed	NOUN
fbem-26817	63	4	is	be	AUX
fbem-26817	63	5	exacerbated	exacerbate	VERB
fbem-26817	63	6	by	by	ADP
fbem-26817	63	7	the	the	DET
fbem-26817	63	8	fact	fact	NOUN
fbem-26817	63	9	that	that	SCONJ
fbem-26817	63	10	they	they	PRON
fbem-26817	63	11	are	be	AUX
fbem-26817	63	12	closely	closely	ADV
fbem-26817	63	13	tied	tie	VERB
fbem-26817	63	14	to	to	ADP
fbem-26817	63	15	their	their	PRON
fbem-26817	63	16	companies	company	NOUN
fbem-26817	63	17	'	'	PART
fbem-26817	63	18	share	share	NOUN
fbem-26817	63	19	prices	price	NOUN
fbem-26817	63	20	because	because	SCONJ
fbem-26817	63	21	of	of	ADP
fbem-26817	63	22	their	their	PRON
fbem-26817	63	23	holdings	holding	NOUN
fbem-26817	63	24	.	.	PUNCT
fbem-26817	64	1	zeda	zeda	PROPN
fbem-26817	64	2	's	's	PART
fbem-26817	64	3	equity	equity	NOUN
fbem-26817	64	4	incentive	incentive	NOUN
fbem-26817	64	5	plan	plan	NOUN
fbem-26817	64	6	added	add	VERB
fbem-26817	64	7	fuel	fuel	NOUN
fbem-26817	64	8	to	to	ADP
fbem-26817	64	9	the	the	DET
fbem-26817	64	10	fire	fire	NOUN
fbem-26817	64	11	,	,	PUNCT
fbem-26817	64	12	taking	take	VERB
fbem-26817	64	13	"	"	PUNCT
fbem-26817	64	14	operating	operate	VERB
fbem-26817	64	15	income	income	NOUN
fbem-26817	64	16	"	"	PUNCT
fbem-26817	64	17	as	as	ADP
fbem-26817	64	18	the	the	DET
fbem-26817	64	19	core	core	NOUN
fbem-26817	64	20	assessment	assessment	NOUN
fbem-26817	64	21	indicator	indicator	NOUN
fbem-26817	64	22	,	,	PUNCT
fbem-26817	64	23	further	far	ADV
fbem-26817	64	24	distorting	distort	VERB
fbem-26817	64	25	management	management	NOUN
fbem-26817	64	26	decision	decision	NOUN
fbem-26817	64	27	-	-	PUNCT
fbem-26817	64	28	making	making	NOUN
fbem-26817	64	29	,	,	PUNCT
fbem-26817	64	30	causing	cause	VERB
fbem-26817	64	31	them	they	PRON
fbem-26817	64	32	to	to	PART
fbem-26817	64	33	blindly	blindly	ADV
fbem-26817	64	34	pursue	pursue	VERB
fbem-26817	64	35	short	short	ADJ
fbem-26817	64	36	-	-	PUNCT
fbem-26817	64	37	term	term	NOUN
fbem-26817	64	38	performance	performance	NOUN
fbem-26817	64	39	,	,	PUNCT
fbem-26817	64	40	and	and	CCONJ
fbem-26817	64	41	even	even	ADV
fbem-26817	64	42	fabricate	fabricate	VERB
fbem-26817	64	43	financial	financial	ADJ
fbem-26817	64	44	information	information	NOUN
fbem-26817	64	45	to	to	PART
fbem-26817	64	46	increase	increase	VERB
fbem-26817	64	47	stock	stock	NOUN
fbem-26817	64	48	prices	price	NOUN
fbem-26817	64	49	and	and	CCONJ
fbem-26817	64	50	achieve	achieve	VERB
fbem-26817	64	51	personal	personal	ADJ
fbem-26817	64	52	wealth	wealth	NOUN
fbem-26817	64	53	growth	growth	NOUN
fbem-26817	64	54	.	.	PUNCT
fbem-26817	65	1	however	however	ADV
fbem-26817	65	2	,	,	PUNCT
fbem-26817	65	3	the	the	DET
fbem-26817	65	4	halo	halo	NOUN
fbem-26817	65	5	brought	bring	VERB
fbem-26817	65	6	by	by	ADP
fbem-26817	65	7	the	the	DET
fbem-26817	65	8	listing	listing	NOUN
fbem-26817	65	9	can	can	AUX
fbem-26817	65	10	not	not	PART
fbem-26817	65	11	hide	hide	VERB
fbem-26817	65	12	the	the	DET
fbem-26817	65	13	internal	internal	ADJ
fbem-26817	65	14	governance	governance	NOUN
fbem-26817	65	15	defects	defect	NOUN
fbem-26817	65	16	and	and	CCONJ
fbem-26817	65	17	business	business	NOUN
fbem-26817	65	18	falsehood	falsehood	NOUN
fbem-26817	65	19	of	of	ADP
fbem-26817	65	20	zeda	zeda	PROPN
fbem-26817	65	21	yisheng	yisheng	PROPN
fbem-26817	65	22	,	,	PUNCT
fbem-26817	65	23	and	and	CCONJ
fbem-26817	65	24	the	the	DET
fbem-26817	65	25	huge	huge	ADJ
fbem-26817	65	26	information	information	NOUN
fbem-26817	65	27	business	business	NOUN
fbem-26817	65	28	empire	empire	NOUN
fbem-26817	65	29	built	build	VERB
fbem-26817	65	30	by	by	ADP
fbem-26817	65	31	it	it	PRON
fbem-26817	65	32	is	be	AUX
fbem-26817	65	33	actually	actually	ADV
fbem-26817	65	34	unstable	unstable	ADJ
fbem-26817	65	35	,	,	PUNCT
fbem-26817	65	36	difficult	difficult	ADJ
fbem-26817	65	37	to	to	PART
fbem-26817	65	38	resist	resist	VERB
fbem-26817	65	39	market	market	NOUN
fbem-26817	65	40	challenges	challenge	NOUN
fbem-26817	65	41	,	,	PUNCT
fbem-26817	65	42	and	and	CCONJ
fbem-26817	65	43	finally	finally	ADV
fbem-26817	65	44	the	the	DET
fbem-26817	65	45	fraud	fraud	NOUN
fbem-26817	65	46	is	be	AUX
fbem-26817	65	47	exposed	expose	VERB
fbem-26817	65	48	.	.	PUNCT
fbem-26817	66	1	3.2.2	3.2.2	X
fbem-26817	66	2	.	.	PUNCT
fbem-26817	66	3	opportunity	opportunity	NOUN
fbem-26817	66	4	factor	factor	NOUN
fbem-26817	66	5	analysis	analysis	NOUN
fbem-26817	66	6	(	(	PUNCT
fbem-26817	66	7	1	1	X
fbem-26817	66	8	)	)	PUNCT
fbem-26817	66	9	internal	internal	ADJ
fbem-26817	66	10	factors	factor	NOUN
fbem-26817	66	11	although	although	SCONJ
fbem-26817	66	12	the	the	DET
fbem-26817	66	13	company	company	NOUN
fbem-26817	66	14	claimed	claim	VERB
fbem-26817	66	15	in	in	ADP
fbem-26817	66	16	its	its	PRON
fbem-26817	66	17	prospectus	prospectus	NOUN
fbem-26817	66	18	and	and	CCONJ
fbem-26817	66	19	internal	internal	ADJ
fbem-26817	66	20	control	control	NOUN
fbem-26817	66	21	evaluation	evaluation	NOUN
fbem-26817	66	22	report	report	NOUN
fbem-26817	66	23	that	that	SCONJ
fbem-26817	66	24	its	its	PRON
fbem-26817	66	25	internal	internal	ADJ
fbem-26817	66	26	control	control	NOUN
fbem-26817	66	27	system	system	NOUN
fbem-26817	66	28	was	be	AUX
fbem-26817	66	29	sound	sound	ADJ
fbem-26817	66	30	and	and	CCONJ
fbem-26817	66	31	effective	effective	ADJ
fbem-26817	66	32	,	,	PUNCT
fbem-26817	66	33	the	the	DET
fbem-26817	66	34	comparison	comparison	NOUN
fbem-26817	66	35	of	of	ADP
fbem-26817	66	36	data	datum	NOUN
fbem-26817	66	37	before	before	ADV
fbem-26817	66	38	and	and	CCONJ
fbem-26817	66	39	after	after	ADP
fbem-26817	66	40	listing	list	VERB
fbem-26817	66	41	revealed	reveal	VERB
fbem-26817	66	42	significant	significant	ADJ
fbem-26817	66	43	shortcomings	shortcoming	NOUN
fbem-26817	66	44	in	in	ADP
fbem-26817	66	45	internal	internal	ADJ
fbem-26817	66	46	control	control	NOUN
fbem-26817	66	47	.	.	PUNCT
fbem-26817	67	1	the	the	DET
fbem-26817	67	2	dereliction	dereliction	NOUN
fbem-26817	67	3	of	of	ADP
fbem-26817	67	4	duty	duty	NOUN
fbem-26817	67	5	of	of	ADP
fbem-26817	67	6	supervisors	supervisor	NOUN
fbem-26817	67	7	and	and	CCONJ
fbem-26817	67	8	independent	independent	ADJ
fbem-26817	67	9	directors	director	NOUN
fbem-26817	67	10	makes	make	VERB
fbem-26817	67	11	the	the	DET
fbem-26817	67	12	supervision	supervision	NOUN
fbem-26817	67	13	useless	useless	ADJ
fbem-26817	67	14	and	and	CCONJ
fbem-26817	67	15	fails	fail	VERB
fbem-26817	67	16	to	to	PART
fbem-26817	67	17	effectively	effectively	ADV
fbem-26817	67	18	restrain	restrain	VERB
fbem-26817	67	19	business	business	NOUN
fbem-26817	67	20	operation	operation	NOUN
fbem-26817	67	21	and	and	CCONJ
fbem-26817	67	22	risk	risk	NOUN
fbem-26817	67	23	compliance	compliance	NOUN
fbem-26817	67	24	,	,	PUNCT
fbem-26817	67	25	which	which	PRON
fbem-26817	67	26	profoundly	profoundly	ADV
fbem-26817	67	27	reflects	reflect	VERB
fbem-26817	67	28	the	the	DET
fbem-26817	67	29	excessive	excessive	ADJ
fbem-26817	67	30	concentration	concentration	NOUN
fbem-26817	67	31	of	of	ADP
fbem-26817	67	32	power	power	NOUN
fbem-26817	67	33	at	at	ADP
fbem-26817	67	34	the	the	DET
fbem-26817	67	35	top	top	NOUN
fbem-26817	67	36	of	of	ADP
fbem-26817	67	37	the	the	DET
fbem-26817	67	38	company	company	NOUN
fbem-26817	67	39	and	and	CCONJ
fbem-26817	67	40	the	the	DET
fbem-26817	67	41	lack	lack	NOUN
fbem-26817	67	42	of	of	ADP
fbem-26817	67	43	effective	effective	ADJ
fbem-26817	67	44	checks	check	NOUN
fbem-26817	67	45	and	and	CCONJ
fbem-26817	67	46	balances	balance	NOUN
fbem-26817	67	47	mechanism	mechanism	NOUN
fbem-26817	67	48	.	.	PUNCT
fbem-26817	68	1	in	in	ADP
fbem-26817	68	2	addition	addition	NOUN
fbem-26817	68	3	,	,	PUNCT
fbem-26817	68	4	the	the	DET
fbem-26817	68	5	lack	lack	NOUN
fbem-26817	68	6	of	of	ADP
fbem-26817	68	7	the	the	DET
fbem-26817	68	8	company	company	NOUN
fbem-26817	68	9	's	's	PART
fbem-26817	68	10	internal	internal	ADJ
fbem-26817	68	11	communication	communication	NOUN
fbem-26817	68	12	and	and	CCONJ
fbem-26817	68	13	management	management	NOUN
fbem-26817	68	14	information	information	NOUN
fbem-26817	68	15	exchange	exchange	NOUN
fbem-26817	68	16	mechanism	mechanism	NOUN
fbem-26817	68	17	has	have	AUX
fbem-26817	68	18	exacerbated	exacerbate	VERB
fbem-26817	68	19	the	the	DET
fbem-26817	68	20	information	information	NOUN
fbem-26817	68	21	asymmetry	asymmetry	NOUN
fbem-26817	68	22	and	and	CCONJ
fbem-26817	68	23	the	the	DET
fbem-26817	68	24	failure	failure	NOUN
fbem-26817	68	25	of	of	ADP
fbem-26817	68	26	the	the	DET
fbem-26817	68	27	internal	internal	ADJ
fbem-26817	68	28	supervision	supervision	NOUN
fbem-26817	68	29	and	and	CCONJ
fbem-26817	68	30	control	control	NOUN
fbem-26817	68	31	mechanism	mechanism	NOUN
fbem-26817	68	32	.	.	PUNCT
fbem-26817	69	1	for	for	ADP
fbem-26817	69	2	example	example	NOUN
fbem-26817	69	3	,	,	PUNCT
fbem-26817	69	4	the	the	DET
fbem-26817	69	5	senior	senior	ADJ
fbem-26817	69	6	executive	executive	NOUN
fbem-26817	69	7	liu	liu	PROPN
fbem-26817	69	8	xuesong	xuesong	PROPN
fbem-26817	69	9	knows	know	VERB
fbem-26817	69	10	little	little	ADJ
fbem-26817	69	11	about	about	ADP
fbem-26817	69	12	the	the	DET
fbem-26817	69	13	business	business	NOUN
fbem-26817	69	14	details	detail	NOUN
fbem-26817	69	15	and	and	CCONJ
fbem-26817	69	16	the	the	DET
fbem-26817	69	17	communication	communication	NOUN
fbem-26817	69	18	with	with	ADP
fbem-26817	69	19	the	the	DET
fbem-26817	69	20	host	host	NOUN
fbem-26817	69	21	is	be	AUX
fbem-26817	69	22	blocked	block	VERB
fbem-26817	69	23	,	,	PUNCT
fbem-26817	69	24	which	which	PRON
fbem-26817	69	25	further	far	ADV
fbem-26817	69	26	highlights	highlight	VERB
fbem-26817	69	27	the	the	DET
fbem-26817	69	28	company	company	NOUN
fbem-26817	69	29	's	's	PART
fbem-26817	69	30	insufficient	insufficient	ADJ
fbem-26817	69	31	information	information	NOUN
fbem-26817	69	32	management	management	NOUN
fbem-26817	69	33	and	and	CCONJ
fbem-26817	69	34	internal	internal	ADJ
fbem-26817	69	35	control	control	NOUN
fbem-26817	69	36	.	.	PUNCT
fbem-26817	70	1	what	what	PRON
fbem-26817	70	2	is	be	AUX
fbem-26817	70	3	more	more	ADV
fbem-26817	70	4	serious	serious	ADJ
fbem-26817	70	5	is	be	AUX
fbem-26817	70	6	that	that	SCONJ
fbem-26817	70	7	the	the	DET
fbem-26817	70	8	exclusive	exclusive	ADJ
fbem-26817	70	9	behavior	behavior	NOUN
fbem-26817	70	10	of	of	ADP
fbem-26817	70	11	the	the	DET
fbem-26817	70	12	senior	senior	ADJ
fbem-26817	70	13	management	management	NOUN
fbem-26817	70	14	,	,	PUNCT
fbem-26817	70	15	such	such	ADJ
fbem-26817	70	16	as	as	ADP
fbem-26817	70	17	lin	lin	PROPN
fbem-26817	70	18	ying	ying	PROPN
fbem-26817	70	19	and	and	CCONJ
fbem-26817	70	20	ying	ying	PROPN
fbem-26817	70	21	lan	lan	PROPN
fbem-26817	70	22	,	,	PUNCT
fbem-26817	70	23	not	not	PART
fbem-26817	70	24	only	only	ADV
fbem-26817	70	25	reduces	reduce	VERB
fbem-26817	70	26	the	the	DET
fbem-26817	70	27	transparency	transparency	NOUN
fbem-26817	70	28	of	of	ADP
fbem-26817	70	29	corporate	corporate	ADJ
fbem-26817	70	30	governance	governance	NOUN
fbem-26817	70	31	,	,	PUNCT
fbem-26817	70	32	but	but	CCONJ
fbem-26817	70	33	also	also	ADV
fbem-26817	70	34	facilitates	facilitate	VERB
fbem-26817	70	35	the	the	DET
fbem-26817	70	36	potential	potential	ADJ
fbem-26817	70	37	financial	financial	ADJ
fbem-26817	70	38	fraud	fraud	NOUN
fbem-26817	70	39	.	.	PUNCT
fbem-26817	71	1	(	(	PUNCT
fbem-26817	71	2	2	2	X
fbem-26817	71	3	)	)	PUNCT
fbem-26817	71	4	external	external	ADJ
fbem-26817	71	5	factors	factor	NOUN
fbem-26817	71	6	as	as	ADP
fbem-26817	71	7	an	an	DET
fbem-26817	71	8	audit	audit	NOUN
fbem-26817	71	9	institution	institution	NOUN
fbem-26817	71	10	,	,	PUNCT
fbem-26817	71	11	tianjian	tianjian	ADJ
fbem-26817	71	12	accounting	accounting	NOUN
fbem-26817	71	13	firm	firm	NOUN
fbem-26817	71	14	failed	fail	VERB
fbem-26817	71	15	to	to	PART
fbem-26817	71	16	effectively	effectively	ADV
fbem-26817	71	17	play	play	VERB
fbem-26817	71	18	its	its	PRON
fbem-26817	71	19	supervisory	supervisory	ADJ
fbem-26817	71	20	role	role	NOUN
fbem-26817	71	21	in	in	ADP
fbem-26817	71	22	the	the	DET
fbem-26817	71	23	practice	practice	NOUN
fbem-26817	71	24	process	process	NOUN
fbem-26817	71	25	.	.	PUNCT
fbem-26817	72	1	even	even	ADV
fbem-26817	72	2	though	though	SCONJ
fbem-26817	72	3	it	it	PRON
fbem-26817	72	4	had	have	VERB
fbem-26817	72	5	the	the	DET
fbem-26817	72	6	convenient	convenient	ADJ
fbem-26817	72	7	conditions	condition	NOUN
fbem-26817	72	8	for	for	ADP
fbem-26817	72	9	on	on	ADP
fbem-26817	72	10	-	-	PUNCT
fbem-26817	72	11	site	site	NOUN
fbem-26817	72	12	audit	audit	NOUN
fbem-26817	72	13	of	of	ADP
fbem-26817	72	14	the	the	DET
fbem-26817	72	15	target	target	NOUN
fbem-26817	72	16	company	company	NOUN
fbem-26817	72	17	in	in	ADP
fbem-26817	72	18	its	its	PRON
fbem-26817	72	19	geographical	geographical	ADJ
fbem-26817	72	20	location	location	NOUN
fbem-26817	72	21	,	,	PUNCT
fbem-26817	72	22	it	it	PRON
fbem-26817	72	23	failed	fail	VERB
fbem-26817	72	24	to	to	PART
fbem-26817	72	25	discover	discover	VERB
fbem-26817	72	26	and	and	CCONJ
fbem-26817	72	27	expose	expose	VERB
fbem-26817	72	28	the	the	DET
fbem-26817	72	29	company	company	NOUN
fbem-26817	72	30	's	's	PART
fbem-26817	72	31	financial	financial	ADJ
fbem-26817	72	32	and	and	CCONJ
fbem-26817	72	33	management	management	NOUN
fbem-26817	72	34	doubts	doubt	NOUN
fbem-26817	72	35	in	in	ADP
fbem-26817	72	36	time	time	NOUN
fbem-26817	72	37	,	,	PUNCT
fbem-26817	72	38	which	which	PRON
fbem-26817	72	39	provided	provide	VERB
fbem-26817	72	40	external	external	ADJ
fbem-26817	72	41	opportunities	opportunity	NOUN
fbem-26817	72	42	for	for	ADP
fbem-26817	72	43	the	the	DET
fbem-26817	72	44	company	company	NOUN
fbem-26817	72	45	's	's	PART
fbem-26817	72	46	financial	financial	ADJ
fbem-26817	72	47	fraud	fraud	NOUN
fbem-26817	72	48	.	.	PUNCT
fbem-26817	73	1	at	at	ADP
fbem-26817	73	2	the	the	DET
fbem-26817	73	3	same	same	ADJ
fbem-26817	73	4	time	time	NOUN
fbem-26817	73	5	,	,	PUNCT
fbem-26817	73	6	dongxing	dongxe	VERB
fbem-26817	73	7	securities	security	NOUN
fbem-26817	73	8	,	,	PUNCT
fbem-26817	73	9	as	as	ADP
fbem-26817	73	10	a	a	DET
fbem-26817	73	11	sponsor	sponsor	NOUN
fbem-26817	73	12	and	and	CCONJ
fbem-26817	73	13	continuous	continuous	ADJ
fbem-26817	73	14	supervision	supervision	NOUN
fbem-26817	73	15	organization	organization	NOUN
fbem-26817	73	16	,	,	PUNCT
fbem-26817	73	17	has	have	VERB
fbem-26817	73	18	a	a	DET
fbem-26817	73	19	significant	significant	ADJ
fbem-26817	73	20	contrast	contrast	NOUN
fbem-26817	73	21	in	in	ADP
fbem-26817	73	22	its	its	PRON
fbem-26817	73	23	evaluation	evaluation	NOUN
fbem-26817	73	24	of	of	ADP
fbem-26817	73	25	the	the	DET
fbem-26817	73	26	company	company	NOUN
fbem-26817	73	27	's	's	PART
fbem-26817	73	28	situation	situation	NOUN
fbem-26817	73	29	in	in	ADP
fbem-26817	73	30	a	a	DET
fbem-26817	73	31	short	short	ADJ
fbem-26817	73	32	period	period	NOUN
fbem-26817	73	33	of	of	ADP
fbem-26817	73	34	time	time	NOUN
fbem-26817	73	35	,	,	PUNCT
fbem-26817	73	36	and	and	CCONJ
fbem-26817	73	37	its	its	PRON
fbem-26817	73	38	professional	professional	ADJ
fbem-26817	73	39	ability	ability	NOUN
fbem-26817	73	40	of	of	ADP
fbem-26817	73	41	sponsorship	sponsorship	NOUN
fbem-26817	73	42	and	and	CCONJ
fbem-26817	73	43	verification	verification	NOUN
fbem-26817	73	44	has	have	AUX
fbem-26817	73	45	been	be	AUX
fbem-26817	73	46	seriously	seriously	ADV
fbem-26817	73	47	questioned	question	VERB
fbem-26817	73	48	,	,	PUNCT
fbem-26817	73	49	which	which	PRON
fbem-26817	73	50	further	far	ADV
fbem-26817	73	51	aggravates	aggravate	VERB
fbem-26817	73	52	the	the	DET
fbem-26817	73	53	external	external	ADJ
fbem-26817	73	54	risk	risk	NOUN
fbem-26817	73	55	of	of	ADP
fbem-26817	73	56	corporate	corporate	ADJ
fbem-26817	73	57	violations	violation	NOUN
fbem-26817	73	58	.	.	PUNCT
fbem-26817	74	1	3.3	3.3	NUM
fbem-26817	74	2	.	.	PUNCT
fbem-26817	75	1	factor	factor	NOUN
fbem-26817	75	2	analysis	analysis	NOUN
fbem-26817	75	3	is	be	AUX
fbem-26817	75	4	required	require	VERB
fbem-26817	75	5	since	since	SCONJ
fbem-26817	75	6	2017	2017	NUM
fbem-26817	75	7	,	,	PUNCT
fbem-26817	75	8	national	national	ADJ
fbem-26817	75	9	policies	policy	NOUN
fbem-26817	75	10	have	have	AUX
fbem-26817	75	11	been	be	AUX
fbem-26817	75	12	intensively	intensively	ADV
fbem-26817	75	13	introduced	introduce	VERB
fbem-26817	75	14	to	to	PART
fbem-26817	75	15	promote	promote	VERB
fbem-26817	75	16	the	the	DET
fbem-26817	75	17	development	development	NOUN
fbem-26817	75	18	of	of	ADP
fbem-26817	75	19	medical	medical	ADJ
fbem-26817	75	20	informatization	informatization	NOUN
fbem-26817	75	21	,	,	PUNCT
fbem-26817	75	22	especially	especially	ADV
fbem-26817	75	23	at	at	ADP
fbem-26817	75	24	this	this	DET
fbem-26817	75	25	key	key	ADJ
fbem-26817	75	26	node	node	NOUN
fbem-26817	75	27	in	in	ADP
fbem-26817	75	28	2020	2020	NUM
fbem-26817	75	29	,	,	PUNCT
fbem-26817	75	30	the	the	DET
fbem-26817	75	31	industry	industry	NOUN
fbem-26817	75	32	has	have	AUX
fbem-26817	75	33	ushered	usher	VERB
fbem-26817	75	34	in	in	ADP
fbem-26817	75	35	unprecedented	unprecedented	ADJ
fbem-26817	75	36	development	development	NOUN
fbem-26817	75	37	opportunities	opportunity	NOUN
fbem-26817	75	38	.	.	PUNCT
fbem-26817	76	1	as	as	ADP
fbem-26817	76	2	a	a	DET
fbem-26817	76	3	pioneer	pioneer	NOUN
fbem-26817	76	4	of	of	ADP
fbem-26817	76	5	digital	digital	ADJ
fbem-26817	76	6	medicine	medicine	NOUN
fbem-26817	76	7	and	and	CCONJ
fbem-26817	76	8	health	health	NOUN
fbem-26817	76	9	,	,	PUNCT
fbem-26817	76	10	zeda	zeda	PROPN
fbem-26817	76	11	yisheng	yisheng	PROPN
fbem-26817	76	12	faces	face	VERB
fbem-26817	76	13	the	the	DET
fbem-26817	76	14	financial	financial	ADJ
fbem-26817	76	15	bottleneck	bottleneck	NOUN
fbem-26817	76	16	,	,	PUNCT
fbem-26817	76	17	and	and	CCONJ
fbem-26817	76	18	listing	listing	NOUN
fbem-26817	76	19	has	have	AUX
fbem-26817	76	20	become	become	VERB
fbem-26817	76	21	the	the	DET
fbem-26817	76	22	inevitable	inevitable	ADJ
fbem-26817	76	23	choice	choice	NOUN
fbem-26817	76	24	to	to	PART
fbem-26817	76	25	break	break	VERB
fbem-26817	76	26	through	through	ADP
fbem-26817	76	27	the	the	DET
fbem-26817	76	28	dilemma	dilemma	NOUN
fbem-26817	76	29	and	and	CCONJ
fbem-26817	76	30	accelerate	accelerate	VERB
fbem-26817	76	31	the	the	DET
fbem-26817	76	32	development	development	NOUN
fbem-26817	76	33	.	.	PUNCT
fbem-26817	77	1	although	although	SCONJ
fbem-26817	77	2	the	the	DET
fbem-26817	77	3	conditions	condition	NOUN
fbem-26817	77	4	of	of	ADP
fbem-26817	77	5	the	the	DET
fbem-26817	77	6	science	science	NOUN
fbem-26817	77	7	and	and	CCONJ
fbem-26817	77	8	technology	technology	NOUN
fbem-26817	77	9	board	board	NOUN
fbem-26817	77	10	are	be	AUX
fbem-26817	77	11	more	more	ADV
fbem-26817	77	12	relaxed	relaxed	ADJ
fbem-26817	77	13	,	,	PUNCT
fbem-26817	77	14	the	the	DET
fbem-26817	77	15	high	high	ADJ
fbem-26817	77	16	price	price	NOUN
fbem-26817	77	17	-	-	PUNCT
fbem-26817	77	18	earnings	earning	NOUN
fbem-26817	77	19	ratio	ratio	NOUN
fbem-26817	77	20	environment	environment	NOUN
fbem-26817	77	21	makes	make	VERB
fbem-26817	77	22	profits	profit	NOUN
fbem-26817	77	23	a	a	DET
fbem-26817	77	24	key	key	ADJ
fbem-26817	77	25	factor	factor	NOUN
fbem-26817	77	26	affecting	affect	VERB
fbem-26817	77	27	the	the	DET
fbem-26817	77	28	scale	scale	NOUN
fbem-26817	77	29	of	of	ADP
fbem-26817	77	30	fundraising	fundraising	NOUN
fbem-26817	77	31	and	and	CCONJ
fbem-26817	77	32	the	the	DET
fbem-26817	77	33	ease	ease	NOUN
fbem-26817	77	34	of	of	ADP
fbem-26817	77	35	listing	listing	NOUN
fbem-26817	77	36	.	.	PUNCT
fbem-26817	78	1	high	high	ADJ
fbem-26817	78	2	profits	profit	NOUN
fbem-26817	78	3	can	can	AUX
fbem-26817	78	4	not	not	PART
fbem-26817	78	5	only	only	ADV
fbem-26817	78	6	attract	attract	VERB
fbem-26817	78	7	more	more	ADJ
fbem-26817	78	8	investors	investor	NOUN
fbem-26817	78	9	'	'	PART
fbem-26817	78	10	attention	attention	NOUN
fbem-26817	78	11	,	,	PUNCT
fbem-26817	78	12	but	but	CCONJ
fbem-26817	78	13	also	also	ADV
fbem-26817	78	14	ensure	ensure	VERB
fbem-26817	78	15	that	that	SCONJ
fbem-26817	78	16	the	the	DET
fbem-26817	78	17	company	company	NOUN
fbem-26817	78	18	can	can	AUX
fbem-26817	78	19	quickly	quickly	ADV
fbem-26817	78	20	obtain	obtain	VERB
fbem-26817	78	21	the	the	DET
fbem-26817	78	22	cash	cash	NOUN
fbem-26817	78	23	flow	flow	NOUN
fbem-26817	78	24	needed	need	VERB
fbem-26817	78	25	for	for	ADP
fbem-26817	78	26	development	development	NOUN
fbem-26817	78	27	.	.	PUNCT
fbem-26817	79	1	however	however	ADV
fbem-26817	79	2	,	,	PUNCT
fbem-26817	79	3	it	it	PRON
fbem-26817	79	4	is	be	AUX
fbem-26817	79	5	in	in	ADP
fbem-26817	79	6	the	the	DET
fbem-26817	79	7	face	face	NOUN
fbem-26817	79	8	of	of	ADP
fbem-26817	79	9	this	this	DET
fbem-26817	79	10	huge	huge	ADJ
fbem-26817	79	11	interest	interest	NOUN
fbem-26817	79	12	temptation	temptation	NOUN
fbem-26817	79	13	,	,	PUNCT
fbem-26817	79	14	zeda	zeda	PROPN
fbem-26817	79	15	yisheng	yisheng	PROPN
fbem-26817	79	16	failed	fail	VERB
fbem-26817	79	17	to	to	PART
fbem-26817	79	18	adhere	adhere	VERB
fbem-26817	79	19	to	to	ADP
fbem-26817	79	20	the	the	DET
fbem-26817	79	21	moral	moral	ADJ
fbem-26817	79	22	bottom	bottom	ADJ
fbem-26817	79	23	line	line	NOUN
fbem-26817	79	24	,	,	PUNCT
fbem-26817	79	25	and	and	CCONJ
fbem-26817	79	26	did	do	AUX
fbem-26817	79	27	not	not	PART
fbem-26817	79	28	hesitate	hesitate	VERB
fbem-26817	79	29	to	to	PART
fbem-26817	79	30	violate	violate	VERB
fbem-26817	79	31	the	the	DET
fbem-26817	79	32	law	law	NOUN
fbem-26817	79	33	and	and	CCONJ
fbem-26817	79	34	falsify	falsify	VERB
fbem-26817	79	35	financial	financial	ADJ
fbem-26817	79	36	data	datum	NOUN
fbem-26817	79	37	in	in	ADP
fbem-26817	79	38	order	order	NOUN
fbem-26817	79	39	to	to	PART
fbem-26817	79	40	list	list	VERB
fbem-26817	79	41	.	.	PUNCT
fbem-26817	80	1	after	after	ADP
fbem-26817	80	2	listing	list	VERB
fbem-26817	80	3	,	,	PUNCT
fbem-26817	80	4	the	the	DET
fbem-26817	80	5	112	112	NUM
fbem-26817	80	6	continuous	continuous	ADJ
fbem-26817	80	7	decline	decline	NOUN
fbem-26817	80	8	in	in	ADP
fbem-26817	80	9	its	its	PRON
fbem-26817	80	10	total	total	ADJ
fbem-26817	80	11	profit	profit	NOUN
fbem-26817	80	12	indicates	indicate	VERB
fbem-26817	80	13	that	that	SCONJ
fbem-26817	80	14	the	the	DET
fbem-26817	80	15	delisting	delisting	ADJ
fbem-26817	80	16	risk	risk	NOUN
fbem-26817	80	17	warning	warning	NOUN
fbem-26817	80	18	may	may	AUX
fbem-26817	80	19	be	be	AUX
fbem-26817	80	20	triggered	trigger	VERB
fbem-26817	80	21	in	in	ADP
fbem-26817	80	22	the	the	DET
fbem-26817	80	23	future	future	NOUN
fbem-26817	80	24	due	due	ADP
fbem-26817	80	25	to	to	ADP
fbem-26817	80	26	"	"	PUNCT
fbem-26817	80	27	negative	negative	ADJ
fbem-26817	80	28	net	net	ADJ
fbem-26817	80	29	profit	profit	NOUN
fbem-26817	80	30	and	and	CCONJ
fbem-26817	80	31	revenue	revenue	NOUN
fbem-26817	80	32	below	below	ADP
fbem-26817	80	33	100	100	NUM
fbem-26817	80	34	million	million	NUM
fbem-26817	80	35	yuan	yuan	NOUN
fbem-26817	80	36	"	"	PUNCT
fbem-26817	80	37	.	.	PUNCT
fbem-26817	81	1	in	in	ADP
fbem-26817	81	2	order	order	NOUN
fbem-26817	81	3	to	to	PART
fbem-26817	81	4	avoid	avoid	VERB
fbem-26817	81	5	this	this	DET
fbem-26817	81	6	fate	fate	NOUN
fbem-26817	81	7	,	,	PUNCT
fbem-26817	81	8	zeda	zeda	PROPN
fbem-26817	81	9	yisheng	yisheng	PROPN
fbem-26817	81	10	may	may	AUX
fbem-26817	81	11	continue	continue	VERB
fbem-26817	81	12	to	to	PART
fbem-26817	81	13	take	take	VERB
fbem-26817	81	14	improper	improper	ADJ
fbem-26817	81	15	means	mean	NOUN
fbem-26817	81	16	to	to	PART
fbem-26817	81	17	cover	cover	VERB
fbem-26817	81	18	up	up	ADP
fbem-26817	81	19	the	the	DET
fbem-26817	81	20	real	real	ADJ
fbem-26817	81	21	financial	financial	ADJ
fbem-26817	81	22	situation	situation	NOUN
fbem-26817	81	23	,	,	PUNCT
fbem-26817	81	24	such	such	ADJ
fbem-26817	81	25	as	as	ADP
fbem-26817	81	26	using	use	VERB
fbem-26817	81	27	related	related	ADJ
fbem-26817	81	28	party	party	NOUN
fbem-26817	81	29	transactions	transaction	NOUN
fbem-26817	81	30	to	to	PART
fbem-26817	81	31	hide	hide	VERB
fbem-26817	81	32	the	the	DET
fbem-26817	81	33	flow	flow	NOUN
fbem-26817	81	34	of	of	ADP
fbem-26817	81	35	funds	fund	NOUN
fbem-26817	81	36	,	,	PUNCT
fbem-26817	81	37	falsely	falsely	ADV
fbem-26817	81	38	increasing	increase	VERB
fbem-26817	81	39	the	the	DET
fbem-26817	81	40	construction	construction	NOUN
fbem-26817	81	41	and	and	CCONJ
fbem-26817	81	42	other	other	ADJ
fbem-26817	81	43	means	mean	NOUN
fbem-26817	81	44	of	of	ADP
fbem-26817	81	45	financial	financial	ADJ
fbem-26817	81	46	manipulation	manipulation	NOUN
fbem-26817	81	47	,	,	PUNCT
fbem-26817	81	48	but	but	CCONJ
fbem-26817	81	49	this	this	PRON
fbem-26817	81	50	is	be	AUX
fbem-26817	81	51	tantamount	tantamount	ADJ
fbem-26817	81	52	to	to	ADP
fbem-26817	81	53	digging	dig	VERB
fbem-26817	81	54	a	a	DET
fbem-26817	81	55	grave	grave	NOUN
fbem-26817	81	56	for	for	ADP
fbem-26817	81	57	itself	itself	PRON
fbem-26817	81	58	,	,	PUNCT
fbem-26817	81	59	and	and	CCONJ
fbem-26817	81	60	will	will	AUX
fbem-26817	81	61	eventually	eventually	ADV
fbem-26817	81	62	face	face	VERB
fbem-26817	81	63	the	the	DET
fbem-26817	81	64	double	double	ADJ
fbem-26817	81	65	punishment	punishment	NOUN
fbem-26817	81	66	of	of	ADP
fbem-26817	81	67	the	the	DET
fbem-26817	81	68	law	law	NOUN
fbem-26817	81	69	and	and	CCONJ
fbem-26817	81	70	the	the	DET
fbem-26817	81	71	market	market	NOUN
fbem-26817	81	72	.	.	PUNCT
fbem-26817	82	1	3.4	3.4	NUM
fbem-26817	82	2	.	.	PUNCT
fbem-26817	82	3	exposure	exposure	NOUN
fbem-26817	82	4	factor	factor	NOUN
fbem-26817	82	5	analysis	analysis	NOUN
fbem-26817	82	6	zeda	zeda	X
fbem-26817	82	7	yisheng	yisheng	PROPN
fbem-26817	82	8	's	's	PART
fbem-26817	82	9	internal	internal	ADJ
fbem-26817	82	10	control	control	NOUN
fbem-26817	82	11	system	system	NOUN
fbem-26817	82	12	is	be	AUX
fbem-26817	82	13	not	not	PART
fbem-26817	82	14	sound	sound	ADJ
fbem-26817	82	15	,	,	PUNCT
fbem-26817	82	16	the	the	DET
fbem-26817	82	17	company	company	NOUN
fbem-26817	82	18	's	's	PART
fbem-26817	82	19	control	control	NOUN
fbem-26817	82	20	is	be	AUX
fbem-26817	82	21	highly	highly	ADV
fbem-26817	82	22	concentrated	concentrate	VERB
fbem-26817	82	23	,	,	PUNCT
fbem-26817	82	24	the	the	DET
fbem-26817	82	25	decisionmaking	decisionmake	VERB
fbem-26817	82	26	phenomenon	phenomenon	NOUN
fbem-26817	82	27	of	of	ADP
fbem-26817	82	28	"	"	PUNCT
fbem-26817	82	29	one	one	NUM
fbem-26817	82	30	word	word	NOUN
fbem-26817	82	31	"	"	PUNCT
fbem-26817	82	32	is	be	AUX
fbem-26817	82	33	serious	serious	ADJ
fbem-26817	82	34	,	,	PUNCT
fbem-26817	82	35	and	and	CCONJ
fbem-26817	82	36	the	the	DET
fbem-26817	82	37	internal	internal	ADJ
fbem-26817	82	38	supervision	supervision	NOUN
fbem-26817	82	39	mechanism	mechanism	NOUN
fbem-26817	82	40	is	be	AUX
fbem-26817	82	41	empty	empty	ADJ
fbem-26817	82	42	,	,	PUNCT
fbem-26817	82	43	resulting	result	VERB
fbem-26817	82	44	in	in	ADP
fbem-26817	82	45	internal	internal	ADJ
fbem-26817	82	46	problems	problem	NOUN
fbem-26817	82	47	difficult	difficult	ADJ
fbem-26817	82	48	to	to	PART
fbem-26817	82	49	be	be	AUX
fbem-26817	82	50	discovered	discover	VERB
fbem-26817	82	51	and	and	CCONJ
fbem-26817	82	52	exposed	expose	VERB
fbem-26817	82	53	in	in	ADP
fbem-26817	82	54	time	time	NOUN
fbem-26817	82	55	.	.	PUNCT
fbem-26817	83	1	at	at	ADP
fbem-26817	83	2	the	the	DET
fbem-26817	83	3	same	same	ADJ
fbem-26817	83	4	time	time	NOUN
fbem-26817	83	5	,	,	PUNCT
fbem-26817	83	6	there	there	PRON
fbem-26817	83	7	are	be	VERB
fbem-26817	83	8	also	also	ADV
fbem-26817	83	9	obvious	obvious	ADJ
fbem-26817	83	10	loopholes	loophole	NOUN
fbem-26817	83	11	in	in	ADP
fbem-26817	83	12	external	external	ADJ
fbem-26817	83	13	supervision	supervision	NOUN
fbem-26817	83	14	,	,	PUNCT
fbem-26817	83	15	accounting	accounting	NOUN
fbem-26817	83	16	firms	firm	NOUN
fbem-26817	83	17	and	and	CCONJ
fbem-26817	83	18	sponsor	sponsor	NOUN
fbem-26817	83	19	agencies	agency	NOUN
fbem-26817	83	20	are	be	AUX
fbem-26817	83	21	difficult	difficult	ADJ
fbem-26817	83	22	to	to	PART
fbem-26817	83	23	maintain	maintain	VERB
fbem-26817	83	24	neutrality	neutrality	NOUN
fbem-26817	83	25	due	due	ADJ
fbem-26817	83	26	to	to	ADP
fbem-26817	83	27	employment	employment	NOUN
fbem-26817	83	28	relations	relation	NOUN
fbem-26817	83	29	,	,	PUNCT
fbem-26817	83	30	and	and	CCONJ
fbem-26817	83	31	even	even	ADV
fbem-26817	83	32	become	become	VERB
fbem-26817	83	33	accomplices	accomplice	NOUN
fbem-26817	83	34	of	of	ADP
fbem-26817	83	35	fraud	fraud	NOUN
fbem-26817	83	36	,	,	PUNCT
fbem-26817	83	37	which	which	PRON
fbem-26817	83	38	further	far	ADV
fbem-26817	83	39	reduces	reduce	VERB
fbem-26817	83	40	the	the	DET
fbem-26817	83	41	exposure	exposure	NOUN
fbem-26817	83	42	risk	risk	NOUN
fbem-26817	83	43	of	of	ADP
fbem-26817	83	44	fraud	fraud	NOUN
fbem-26817	83	45	.	.	PUNCT
fbem-26817	84	1	this	this	DET
fbem-26817	84	2	low	low	ADJ
fbem-26817	84	3	-	-	PUNCT
fbem-26817	84	4	exposure	exposure	NOUN
fbem-26817	84	5	environment	environment	NOUN
fbem-26817	84	6	provides	provide	VERB
fbem-26817	84	7	the	the	DET
fbem-26817	84	8	soil	soil	NOUN
fbem-26817	84	9	for	for	ADP
fbem-26817	84	10	the	the	DET
fbem-26817	84	11	management	management	NOUN
fbem-26817	84	12	,	,	PUNCT
fbem-26817	84	13	management	management	NOUN
fbem-26817	84	14	and	and	CCONJ
fbem-26817	84	15	employees	employee	NOUN
fbem-26817	84	16	to	to	PART
fbem-26817	84	17	cheat	cheat	VERB
fbem-26817	84	18	,	,	PUNCT
fbem-26817	84	19	and	and	CCONJ
fbem-26817	84	20	in	in	ADP
fbem-26817	84	21	the	the	DET
fbem-26817	84	22	absence	absence	NOUN
fbem-26817	84	23	of	of	ADP
fbem-26817	84	24	external	external	ADJ
fbem-26817	84	25	pressure	pressure	NOUN
fbem-26817	84	26	,	,	PUNCT
fbem-26817	84	27	the	the	DET
fbem-26817	84	28	motivation	motivation	NOUN
fbem-26817	84	29	to	to	PART
fbem-26817	84	30	cheat	cheat	VERB
fbem-26817	84	31	naturally	naturally	ADV
fbem-26817	84	32	breeds	breed	NOUN
fbem-26817	84	33	.	.	PUNCT
fbem-26817	85	1	on	on	ADP
fbem-26817	85	2	the	the	DET
fbem-26817	85	3	other	other	ADJ
fbem-26817	85	4	hand	hand	NOUN
fbem-26817	85	5	,	,	PUNCT
fbem-26817	85	6	the	the	DET
fbem-26817	85	7	response	response	NOUN
fbem-26817	85	8	speed	speed	NOUN
fbem-26817	85	9	and	and	CCONJ
fbem-26817	85	10	punishment	punishment	NOUN
fbem-26817	85	11	of	of	ADP
fbem-26817	85	12	regulatory	regulatory	ADJ
fbem-26817	85	13	departments	department	NOUN
fbem-26817	85	14	such	such	ADJ
fbem-26817	85	15	as	as	ADP
fbem-26817	85	16	the	the	DET
fbem-26817	85	17	csrc	csrc	NOUN
fbem-26817	85	18	are	be	AUX
fbem-26817	85	19	also	also	ADV
fbem-26817	85	20	the	the	DET
fbem-26817	85	21	key	key	NOUN
fbem-26817	85	22	to	to	ADP
fbem-26817	85	23	curbing	curb	VERB
fbem-26817	85	24	financial	financial	ADJ
fbem-26817	85	25	fraud	fraud	NOUN
fbem-26817	85	26	.	.	PUNCT
fbem-26817	86	1	however	however	ADV
fbem-26817	86	2	,	,	PUNCT
fbem-26817	86	3	under	under	ADP
fbem-26817	86	4	the	the	DET
fbem-26817	86	5	framework	framework	NOUN
fbem-26817	86	6	of	of	ADP
fbem-26817	86	7	the	the	DET
fbem-26817	86	8	old	old	ADJ
fbem-26817	86	9	securities	security	NOUN
fbem-26817	86	10	law	law	NOUN
fbem-26817	86	11	,	,	PUNCT
fbem-26817	86	12	the	the	DET
fbem-26817	86	13	punishment	punishment	NOUN
fbem-26817	86	14	for	for	ADP
fbem-26817	86	15	financial	financial	ADJ
fbem-26817	86	16	fraud	fraud	NOUN
fbem-26817	86	17	of	of	ADP
fbem-26817	86	18	listed	list	VERB
fbem-26817	86	19	companies	company	NOUN
fbem-26817	86	20	is	be	AUX
fbem-26817	86	21	too	too	ADV
fbem-26817	86	22	light	light	ADJ
fbem-26817	86	23	,	,	PUNCT
fbem-26817	86	24	and	and	CCONJ
fbem-26817	86	25	the	the	DET
fbem-26817	86	26	upper	upper	ADJ
fbem-26817	86	27	limit	limit	NOUN
fbem-26817	86	28	is	be	AUX
fbem-26817	86	29	only	only	ADV
fbem-26817	86	30	600,000	600,000	NUM
fbem-26817	86	31	yuan	yuan	NOUN
fbem-26817	86	32	,	,	PUNCT
fbem-26817	86	33	which	which	PRON
fbem-26817	86	34	is	be	AUX
fbem-26817	86	35	far	far	ADV
fbem-26817	86	36	lower	low	ADJ
fbem-26817	86	37	than	than	ADP
fbem-26817	86	38	the	the	DET
fbem-26817	86	39	rich	rich	ADJ
fbem-26817	86	40	interests	interest	NOUN
fbem-26817	86	41	brought	bring	VERB
fbem-26817	86	42	by	by	ADP
fbem-26817	86	43	fraud	fraud	NOUN
fbem-26817	86	44	.	.	PUNCT
fbem-26817	87	1	at	at	ADP
fbem-26817	87	2	the	the	DET
fbem-26817	87	3	same	same	ADJ
fbem-26817	87	4	time	time	NOUN
fbem-26817	87	5	,	,	PUNCT
fbem-26817	87	6	the	the	DET
fbem-26817	87	7	joint	joint	ADJ
fbem-26817	87	8	liability	liability	NOUN
fbem-26817	87	9	of	of	ADP
fbem-26817	87	10	accounting	accounting	NOUN
fbem-26817	87	11	firms	firm	NOUN
fbem-26817	87	12	and	and	CCONJ
fbem-26817	87	13	sponsor	sponsor	NOUN
fbem-26817	87	14	institutions	institution	NOUN
fbem-26817	87	15	is	be	AUX
fbem-26817	87	16	also	also	ADV
fbem-26817	87	17	insufficient	insufficient	ADJ
fbem-26817	87	18	,	,	PUNCT
fbem-26817	87	19	which	which	PRON
fbem-26817	87	20	makes	make	VERB
fbem-26817	87	21	potential	potential	ADJ
fbem-26817	87	22	counterfeiters	counterfeiter	NOUN
fbem-26817	87	23	dare	dare	VERB
fbem-26817	87	24	to	to	PART
fbem-26817	87	25	take	take	VERB
fbem-26817	87	26	risks	risk	NOUN
fbem-26817	87	27	and	and	CCONJ
fbem-26817	87	28	pursue	pursue	VERB
fbem-26817	87	29	shortterm	shortterm	PROPN
fbem-26817	87	30	interests	interest	NOUN
fbem-26817	87	31	without	without	ADP
fbem-26817	87	32	regard	regard	NOUN
fbem-26817	87	33	to	to	ADP
fbem-26817	87	34	the	the	DET
fbem-26817	87	35	law	law	NOUN
fbem-26817	87	36	.	.	PUNCT
fbem-26817	88	1	under	under	ADP
fbem-26817	88	2	the	the	DET
fbem-26817	88	3	old	old	ADJ
fbem-26817	88	4	system	system	NOUN
fbem-26817	88	5	,	,	PUNCT
fbem-26817	88	6	the	the	DET
fbem-26817	88	7	responsibility	responsibility	NOUN
fbem-26817	88	8	for	for	ADP
fbem-26817	88	9	audit	audit	NOUN
fbem-26817	88	10	failure	failure	NOUN
fbem-26817	88	11	of	of	ADP
fbem-26817	88	12	accounting	accounting	NOUN
fbem-26817	88	13	firms	firm	NOUN
fbem-26817	88	14	is	be	AUX
fbem-26817	88	15	vague	vague	ADJ
fbem-26817	88	16	and	and	CCONJ
fbem-26817	88	17	the	the	DET
fbem-26817	88	18	lack	lack	NOUN
fbem-26817	88	19	of	of	ADP
fbem-26817	88	20	specific	specific	ADJ
fbem-26817	88	21	standards	standard	NOUN
fbem-26817	88	22	leads	lead	VERB
fbem-26817	88	23	to	to	ADP
fbem-26817	88	24	the	the	DET
fbem-26817	88	25	relatively	relatively	ADV
fbem-26817	88	26	low	low	ADJ
fbem-26817	88	27	cost	cost	NOUN
fbem-26817	88	28	of	of	ADP
fbem-26817	88	29	audit	audit	NOUN
fbem-26817	88	30	failure	failure	NOUN
fbem-26817	88	31	,	,	PUNCT
fbem-26817	88	32	and	and	CCONJ
fbem-26817	88	33	firms	firm	NOUN
fbem-26817	88	34	often	often	ADV
fbem-26817	88	35	choose	choose	VERB
fbem-26817	88	36	not	not	PART
fbem-26817	88	37	to	to	PART
fbem-26817	88	38	disclose	disclose	VERB
fbem-26817	88	39	fraud	fraud	NOUN
fbem-26817	88	40	fully	fully	ADV
fbem-26817	88	41	,	,	PUNCT
fbem-26817	88	42	which	which	PRON
fbem-26817	88	43	indirectly	indirectly	ADV
fbem-26817	88	44	promotes	promote	VERB
fbem-26817	88	45	the	the	DET
fbem-26817	88	46	culture	culture	NOUN
fbem-26817	88	47	of	of	ADP
fbem-26817	88	48	fraud	fraud	NOUN
fbem-26817	88	49	.	.	PUNCT
fbem-26817	89	1	4	4	X
fbem-26817	89	2	.	.	X
fbem-26817	89	3	suggestions	suggestion	NOUN
fbem-26817	89	4	on	on	ADP
fbem-26817	89	5	governance	governance	NOUN
fbem-26817	89	6	of	of	ADP
fbem-26817	89	7	enterprise	enterprise	NOUN
fbem-26817	89	8	financial	financial	ADJ
fbem-26817	89	9	fraud	fraud	NOUN
fbem-26817	89	10	4.1	4.1	NUM
fbem-26817	89	11	.	.	PUNCT
fbem-26817	90	1	governance	governance	NOUN
fbem-26817	90	2	suggestions	suggestion	NOUN
fbem-26817	90	3	based	base	VERB
fbem-26817	90	4	on	on	ADP
fbem-26817	90	5	greed	greed	NOUN
fbem-26817	90	6	factor	factor	NOUN
fbem-26817	90	7	4.1.1	4.1.1	NUM
fbem-26817	90	8	.	.	PUNCT
fbem-26817	90	9	strengthen	strengthen	VERB
fbem-26817	90	10	the	the	DET
fbem-26817	90	11	construction	construction	NOUN
fbem-26817	90	12	of	of	ADP
fbem-26817	90	13	managers	manager	NOUN
fbem-26817	90	14	'	'	PART
fbem-26817	90	15	integrity	integrity	NOUN
fbem-26817	90	16	and	and	CCONJ
fbem-26817	90	17	ethics	ethic	NOUN
fbem-26817	90	18	due	due	ADP
fbem-26817	90	19	to	to	ADP
fbem-26817	90	20	the	the	DET
fbem-26817	90	21	low	low	ADJ
fbem-26817	90	22	level	level	NOUN
fbem-26817	90	23	of	of	ADP
fbem-26817	90	24	professional	professional	ADJ
fbem-26817	90	25	ethics	ethic	NOUN
fbem-26817	90	26	and	and	CCONJ
fbem-26817	90	27	lack	lack	NOUN
fbem-26817	90	28	of	of	ADP
fbem-26817	90	29	business	business	NOUN
fbem-26817	90	30	ethics	ethic	NOUN
fbem-26817	90	31	in	in	ADP
fbem-26817	90	32	management	management	NOUN
fbem-26817	90	33	and	and	CCONJ
fbem-26817	90	34	governance	governance	NOUN
fbem-26817	90	35	,	,	PUNCT
fbem-26817	90	36	greed	greed	NOUN
fbem-26817	90	37	breeds	breed	NOUN
fbem-26817	90	38	and	and	CCONJ
fbem-26817	90	39	illegal	illegal	ADJ
fbem-26817	90	40	profits	profit	NOUN
fbem-26817	90	41	are	be	AUX
fbem-26817	90	42	obtained	obtain	VERB
fbem-26817	90	43	through	through	ADP
fbem-26817	90	44	fraud	fraud	NOUN
fbem-26817	90	45	,	,	PUNCT
fbem-26817	90	46	which	which	PRON
fbem-26817	90	47	is	be	AUX
fbem-26817	90	48	the	the	DET
fbem-26817	90	49	root	root	NOUN
fbem-26817	90	50	cause	cause	NOUN
fbem-26817	90	51	of	of	ADP
fbem-26817	90	52	financial	financial	ADJ
fbem-26817	90	53	fraud	fraud	NOUN
fbem-26817	90	54	in	in	ADP
fbem-26817	90	55	many	many	ADJ
fbem-26817	90	56	listed	list	VERB
fbem-26817	90	57	companies	company	NOUN
fbem-26817	90	58	,	,	PUNCT
fbem-26817	90	59	including	include	VERB
fbem-26817	90	60	zeda	zeda	PROPN
fbem-26817	90	61	yisheng	yisheng	PROPN
fbem-26817	90	62	.	.	PUNCT
fbem-26817	91	1	in	in	ADP
fbem-26817	91	2	order	order	NOUN
fbem-26817	91	3	to	to	PART
fbem-26817	91	4	prevent	prevent	VERB
fbem-26817	91	5	similar	similar	ADJ
fbem-26817	91	6	fraud	fraud	NOUN
fbem-26817	91	7	from	from	ADP
fbem-26817	91	8	happening	happen	VERB
fbem-26817	91	9	again	again	ADV
fbem-26817	91	10	,	,	PUNCT
fbem-26817	91	11	we	we	PRON
fbem-26817	91	12	must	must	AUX
fbem-26817	91	13	start	start	VERB
fbem-26817	91	14	from	from	ADP
fbem-26817	91	15	the	the	DET
fbem-26817	91	16	enterprise	enterprise	NOUN
fbem-26817	91	17	management	management	NOUN
fbem-26817	91	18	,	,	PUNCT
fbem-26817	91	19	from	from	ADP
fbem-26817	91	20	top	top	NOUN
fbem-26817	91	21	to	to	ADP
fbem-26817	91	22	bottom	bottom	NOUN
fbem-26817	91	23	,	,	PUNCT
fbem-26817	91	24	comprehensively	comprehensively	ADV
fbem-26817	91	25	strengthen	strengthen	VERB
fbem-26817	91	26	the	the	DET
fbem-26817	91	27	construction	construction	NOUN
fbem-26817	91	28	of	of	ADP
fbem-26817	91	29	integrity	integrity	NOUN
fbem-26817	91	30	and	and	CCONJ
fbem-26817	91	31	moral	moral	ADJ
fbem-26817	91	32	consciousness	consciousness	NOUN
fbem-26817	91	33	.	.	PUNCT
fbem-26817	92	1	first	first	ADV
fbem-26817	92	2	of	of	ADP
fbem-26817	92	3	all	all	PRON
fbem-26817	92	4	,	,	PUNCT
fbem-26817	92	5	we	we	PRON
fbem-26817	92	6	should	should	AUX
fbem-26817	92	7	strengthen	strengthen	VERB
fbem-26817	92	8	the	the	DET
fbem-26817	92	9	construction	construction	NOUN
fbem-26817	92	10	of	of	ADP
fbem-26817	92	11	internal	internal	ADJ
fbem-26817	92	12	integrity	integrity	NOUN
fbem-26817	92	13	culture	culture	NOUN
fbem-26817	92	14	,	,	PUNCT
fbem-26817	92	15	especially	especially	ADV
fbem-26817	92	16	the	the	DET
fbem-26817	92	17	cultivation	cultivation	NOUN
fbem-26817	92	18	of	of	ADP
fbem-26817	92	19	accounting	accounting	NOUN
fbem-26817	92	20	integrity	integrity	NOUN
fbem-26817	92	21	,	,	PUNCT
fbem-26817	92	22	in	in	ADP
fbem-26817	92	23	order	order	NOUN
fbem-26817	92	24	to	to	PART
fbem-26817	92	25	rebuild	rebuild	VERB
fbem-26817	92	26	a	a	DET
fbem-26817	92	27	positive	positive	ADJ
fbem-26817	92	28	market	market	NOUN
fbem-26817	92	29	image	image	NOUN
fbem-26817	92	30	.	.	PUNCT
fbem-26817	93	1	we	we	PRON
fbem-26817	93	2	should	should	AUX
fbem-26817	93	3	pay	pay	VERB
fbem-26817	93	4	attention	attention	NOUN
fbem-26817	93	5	to	to	ADP
fbem-26817	93	6	the	the	DET
fbem-26817	93	7	evaluation	evaluation	NOUN
fbem-26817	93	8	and	and	CCONJ
fbem-26817	93	9	cultivation	cultivation	NOUN
fbem-26817	93	10	of	of	ADP
fbem-26817	93	11	moral	moral	ADJ
fbem-26817	93	12	character	character	NOUN
fbem-26817	93	13	when	when	SCONJ
fbem-26817	93	14	recruiting	recruiting	NOUN
fbem-26817	93	15	staff	staff	NOUN
fbem-26817	93	16	.	.	PUNCT
fbem-26817	94	1	for	for	ADP
fbem-26817	94	2	senior	senior	ADJ
fbem-26817	94	3	managers	manager	NOUN
fbem-26817	94	4	,	,	PUNCT
fbem-26817	94	5	moral	moral	ADJ
fbem-26817	94	6	and	and	CCONJ
fbem-26817	94	7	legal	legal	ADJ
fbem-26817	94	8	education	education	NOUN
fbem-26817	94	9	should	should	AUX
fbem-26817	94	10	be	be	AUX
fbem-26817	94	11	strengthened	strengthen	VERB
fbem-26817	94	12	,	,	PUNCT
fbem-26817	94	13	and	and	CCONJ
fbem-26817	94	14	their	their	PRON
fbem-26817	94	15	moral	moral	ADJ
fbem-26817	94	16	character	character	NOUN
fbem-26817	94	17	should	should	AUX
fbem-26817	94	18	be	be	AUX
fbem-26817	94	19	considered	consider	VERB
fbem-26817	94	20	as	as	ADP
fbem-26817	94	21	part	part	NOUN
fbem-26817	94	22	of	of	ADP
fbem-26817	94	23	the	the	DET
fbem-26817	94	24	evaluation	evaluation	NOUN
fbem-26817	94	25	.	.	PUNCT
fbem-26817	95	1	at	at	ADP
fbem-26817	95	2	the	the	DET
fbem-26817	95	3	same	same	ADJ
fbem-26817	95	4	time	time	NOUN
fbem-26817	95	5	,	,	PUNCT
fbem-26817	95	6	it	it	PRON
fbem-26817	95	7	is	be	AUX
fbem-26817	95	8	also	also	ADV
fbem-26817	95	9	necessary	necessary	ADJ
fbem-26817	95	10	to	to	PART
fbem-26817	95	11	establish	establish	VERB
fbem-26817	95	12	an	an	DET
fbem-26817	95	13	internal	internal	ADJ
fbem-26817	95	14	supervision	supervision	NOUN
fbem-26817	95	15	mechanism	mechanism	NOUN
fbem-26817	95	16	to	to	PART
fbem-26817	95	17	encourage	encourage	VERB
fbem-26817	95	18	employees	employee	NOUN
fbem-26817	95	19	to	to	PART
fbem-26817	95	20	actively	actively	ADV
fbem-26817	95	21	report	report	VERB
fbem-26817	95	22	misconduct	misconduct	NOUN
fbem-26817	95	23	,	,	PUNCT
fbem-26817	95	24	so	so	SCONJ
fbem-26817	95	25	as	as	SCONJ
fbem-26817	95	26	to	to	PART
fbem-26817	95	27	find	find	VERB
fbem-26817	95	28	errors	error	NOUN
fbem-26817	95	29	and	and	CCONJ
fbem-26817	95	30	correct	correct	VERB
fbem-26817	95	31	them	they	PRON
fbem-26817	95	32	in	in	ADP
fbem-26817	95	33	a	a	DET
fbem-26817	95	34	timely	timely	ADJ
fbem-26817	95	35	manner	manner	NOUN
fbem-26817	95	36	,	,	PUNCT
fbem-26817	95	37	so	so	SCONJ
fbem-26817	95	38	as	as	SCONJ
fbem-26817	95	39	to	to	PART
fbem-26817	95	40	ensure	ensure	VERB
fbem-26817	95	41	the	the	DET
fbem-26817	95	42	standardization	standardization	NOUN
fbem-26817	95	43	of	of	ADP
fbem-26817	95	44	employee	employee	NOUN
fbem-26817	95	45	behavior	behavior	NOUN
fbem-26817	95	46	.	.	PUNCT
fbem-26817	96	1	4.1.2	4.1.2	X
fbem-26817	96	2	.	.	PUNCT
fbem-26817	96	3	enhance	enhance	VERB
fbem-26817	96	4	senior	senior	ADJ
fbem-26817	96	5	management	management	NOUN
fbem-26817	96	6	awareness	awareness	NOUN
fbem-26817	96	7	of	of	ADP
fbem-26817	96	8	law	law	NOUN
fbem-26817	96	9	and	and	CCONJ
fbem-26817	96	10	responsibility	responsibility	NOUN
fbem-26817	96	11	compared	compare	VERB
fbem-26817	96	12	with	with	ADP
fbem-26817	96	13	the	the	DET
fbem-26817	96	14	construction	construction	NOUN
fbem-26817	96	15	of	of	ADP
fbem-26817	96	16	honesty	honesty	NOUN
fbem-26817	96	17	and	and	CCONJ
fbem-26817	96	18	moral	moral	ADJ
fbem-26817	96	19	consciousness	consciousness	NOUN
fbem-26817	96	20	,	,	PUNCT
fbem-26817	96	21	law	law	NOUN
fbem-26817	96	22	has	have	VERB
fbem-26817	96	23	a	a	DET
fbem-26817	96	24	more	more	ADV
fbem-26817	96	25	rigid	rigid	ADJ
fbem-26817	96	26	restriction	restriction	NOUN
fbem-26817	96	27	on	on	ADP
fbem-26817	96	28	shareholders	shareholder	NOUN
fbem-26817	96	29	and	and	CCONJ
fbem-26817	96	30	management	management	NOUN
fbem-26817	96	31	of	of	ADP
fbem-26817	96	32	enterprises	enterprise	NOUN
fbem-26817	96	33	.	.	PUNCT
fbem-26817	97	1	article	article	NOUN
fbem-26817	97	2	191	191	NUM
fbem-26817	97	3	of	of	ADP
fbem-26817	97	4	the	the	DET
fbem-26817	97	5	newly	newly	ADV
fbem-26817	97	6	amended	amend	VERB
fbem-26817	97	7	company	company	NOUN
fbem-26817	97	8	law	law	NOUN
fbem-26817	97	9	on	on	ADP
fbem-26817	97	10	december	december	PROPN
fbem-26817	97	11	29	29	NUM
fbem-26817	97	12	,	,	PUNCT
fbem-26817	97	13	2023	2023	NUM
fbem-26817	97	14	clearly	clearly	ADV
fbem-26817	97	15	states	state	VERB
fbem-26817	97	16	that	that	SCONJ
fbem-26817	97	17	if	if	SCONJ
fbem-26817	97	18	a	a	DET
fbem-26817	97	19	director	director	NOUN
fbem-26817	97	20	or	or	CCONJ
fbem-26817	97	21	senior	senior	ADJ
fbem-26817	97	22	manager	manager	NOUN
fbem-26817	97	23	causes	cause	VERB
fbem-26817	97	24	damage	damage	NOUN
fbem-26817	97	25	to	to	ADP
fbem-26817	97	26	others	other	NOUN
fbem-26817	97	27	while	while	SCONJ
fbem-26817	97	28	performing	perform	VERB
fbem-26817	97	29	his	his	PRON
fbem-26817	97	30	duties	duty	NOUN
fbem-26817	97	31	,	,	PUNCT
fbem-26817	97	32	the	the	DET
fbem-26817	97	33	company	company	NOUN
fbem-26817	97	34	shall	shall	AUX
fbem-26817	97	35	be	be	AUX
fbem-26817	97	36	liable	liable	ADJ
fbem-26817	97	37	for	for	ADP
fbem-26817	97	38	compensation	compensation	NOUN
fbem-26817	97	39	;	;	PUNCT
fbem-26817	97	40	in	in	ADP
fbem-26817	97	41	the	the	DET
fbem-26817	97	42	event	event	NOUN
fbem-26817	97	43	of	of	ADP
fbem-26817	97	44	intentional	intentional	ADJ
fbem-26817	97	45	or	or	CCONJ
fbem-26817	97	46	gross	gross	ADJ
fbem-26817	97	47	negligence	negligence	NOUN
fbem-26817	97	48	,	,	PUNCT
fbem-26817	97	49	individuals	individual	NOUN
fbem-26817	97	50	are	be	AUX
fbem-26817	97	51	also	also	ADV
fbem-26817	97	52	liable	liable	ADJ
fbem-26817	97	53	.	.	PUNCT
fbem-26817	98	1	therefore	therefore	ADV
fbem-26817	98	2	,	,	PUNCT
fbem-26817	98	3	enterprises	enterprise	NOUN
fbem-26817	98	4	need	need	VERB
fbem-26817	98	5	to	to	PART
fbem-26817	98	6	build	build	VERB
fbem-26817	98	7	a	a	DET
fbem-26817	98	8	sound	sound	ADJ
fbem-26817	98	9	internal	internal	ADJ
fbem-26817	98	10	legal	legal	ADJ
fbem-26817	98	11	norms	norm	NOUN
fbem-26817	98	12	and	and	CCONJ
fbem-26817	98	13	systems	system	NOUN
fbem-26817	98	14	,	,	PUNCT
fbem-26817	98	15	clearly	clearly	ADV
fbem-26817	98	16	define	define	VERB
fbem-26817	98	17	the	the	DET
fbem-26817	98	18	rights	right	NOUN
fbem-26817	98	19	and	and	CCONJ
fbem-26817	98	20	obligations	obligation	NOUN
fbem-26817	98	21	of	of	ADP
fbem-26817	98	22	shareholders	shareholder	NOUN
fbem-26817	98	23	,	,	PUNCT
fbem-26817	98	24	set	set	VERB
fbem-26817	98	25	clear	clear	ADJ
fbem-26817	98	26	behavioral	behavioral	ADJ
fbem-26817	98	27	boundaries	boundary	NOUN
fbem-26817	98	28	,	,	PUNCT
fbem-26817	98	29	and	and	CCONJ
fbem-26817	98	30	ensure	ensure	VERB
fbem-26817	98	31	that	that	SCONJ
fbem-26817	98	32	business	business	NOUN
fbem-26817	98	33	activities	activity	NOUN
fbem-26817	98	34	are	be	AUX
fbem-26817	98	35	legal	legal	ADJ
fbem-26817	98	36	and	and	CCONJ
fbem-26817	98	37	compliant	compliant	ADJ
fbem-26817	98	38	,	,	PUNCT
fbem-26817	98	39	and	and	CCONJ
fbem-26817	98	40	do	do	AUX
fbem-26817	98	41	not	not	PART
fbem-26817	98	42	cross	cross	VERB
fbem-26817	98	43	the	the	DET
fbem-26817	98	44	legal	legal	ADJ
fbem-26817	98	45	red	red	ADJ
fbem-26817	98	46	line	line	NOUN
fbem-26817	98	47	.	.	PUNCT
fbem-26817	99	1	on	on	ADP
fbem-26817	99	2	this	this	DET
fbem-26817	99	3	basis	basis	NOUN
fbem-26817	99	4	,	,	PUNCT
fbem-26817	99	5	combined	combine	VERB
fbem-26817	99	6	with	with	ADP
fbem-26817	99	7	the	the	DET
fbem-26817	99	8	characteristics	characteristic	NOUN
fbem-26817	99	9	of	of	ADP
fbem-26817	99	10	the	the	DET
fbem-26817	99	11	industry	industry	NOUN
fbem-26817	99	12	,	,	PUNCT
fbem-26817	99	13	enterprises	enterprise	NOUN
fbem-26817	99	14	should	should	AUX
fbem-26817	99	15	actively	actively	ADV
fbem-26817	99	16	hire	hire	VERB
fbem-26817	99	17	professional	professional	ADJ
fbem-26817	99	18	legal	legal	ADJ
fbem-26817	99	19	advisers	adviser	NOUN
fbem-26817	99	20	to	to	PART
fbem-26817	99	21	provide	provide	VERB
fbem-26817	99	22	accurate	accurate	ADJ
fbem-26817	99	23	legal	legal	ADJ
fbem-26817	99	24	information	information	NOUN
fbem-26817	99	25	and	and	CCONJ
fbem-26817	99	26	professional	professional	ADJ
fbem-26817	99	27	guidance	guidance	NOUN
fbem-26817	99	28	to	to	PART
fbem-26817	99	29	ensure	ensure	VERB
fbem-26817	99	30	that	that	SCONJ
fbem-26817	99	31	business	business	NOUN
fbem-26817	99	32	decisions	decision	NOUN
fbem-26817	99	33	are	be	AUX
fbem-26817	99	34	both	both	ADV
fbem-26817	99	35	legal	legal	ADJ
fbem-26817	99	36	and	and	CCONJ
fbem-26817	99	37	in	in	ADP
fbem-26817	99	38	line	line	NOUN
fbem-26817	99	39	with	with	ADP
fbem-26817	99	40	the	the	DET
fbem-26817	99	41	actual	actual	ADJ
fbem-26817	99	42	industry	industry	NOUN
fbem-26817	99	43	.	.	PUNCT
fbem-26817	100	1	at	at	ADP
fbem-26817	100	2	the	the	DET
fbem-26817	100	3	same	same	ADJ
fbem-26817	100	4	time	time	NOUN
fbem-26817	100	5	,	,	PUNCT
fbem-26817	100	6	the	the	DET
fbem-26817	100	7	integration	integration	NOUN
fbem-26817	100	8	of	of	ADP
fbem-26817	100	9	relevant	relevant	ADJ
fbem-26817	100	10	legal	legal	ADJ
fbem-26817	100	11	documents	document	NOUN
fbem-26817	100	12	into	into	ADP
fbem-26817	100	13	online	online	ADJ
fbem-26817	100	14	learning	learning	NOUN
fbem-26817	100	15	resources	resource	NOUN
fbem-26817	100	16	,	,	PUNCT
fbem-26817	100	17	so	so	SCONJ
fbem-26817	100	18	that	that	SCONJ
fbem-26817	100	19	employees	employee	NOUN
fbem-26817	100	20	at	at	ADP
fbem-26817	100	21	all	all	DET
fbem-26817	100	22	levels	level	NOUN
fbem-26817	100	23	can	can	AUX
fbem-26817	100	24	access	access	VERB
fbem-26817	100	25	and	and	CCONJ
fbem-26817	100	26	learn	learn	VERB
fbem-26817	100	27	at	at	ADP
fbem-26817	100	28	any	any	DET
fbem-26817	100	29	time	time	NOUN
fbem-26817	100	30	,	,	PUNCT
fbem-26817	100	31	and	and	CCONJ
fbem-26817	100	32	the	the	DET
fbem-26817	100	33	concept	concept	NOUN
fbem-26817	100	34	of	of	ADP
fbem-26817	100	35	understanding	understand	VERB
fbem-26817	100	36	the	the	DET
fbem-26817	100	37	law	law	NOUN
fbem-26817	100	38	and	and	CCONJ
fbem-26817	100	39	abiding	abide	VERB
fbem-26817	100	40	by	by	ADP
fbem-26817	100	41	the	the	DET
fbem-26817	100	42	law	law	NOUN
fbem-26817	100	43	is	be	AUX
fbem-26817	100	44	deeply	deeply	ADV
fbem-26817	100	45	rooted	rooted	ADJ
fbem-26817	100	46	in	in	ADP
fbem-26817	100	47	daily	daily	ADJ
fbem-26817	100	48	business	business	NOUN
fbem-26817	100	49	.	.	PUNCT
fbem-26817	101	1	in	in	ADP
fbem-26817	101	2	addition	addition	NOUN
fbem-26817	101	3	,	,	PUNCT
fbem-26817	101	4	regular	regular	ADJ
fbem-26817	101	5	legal	legal	ADJ
fbem-26817	101	6	training	training	NOUN
fbem-26817	101	7	activities	activity	NOUN
fbem-26817	101	8	are	be	AUX
fbem-26817	101	9	held	hold	VERB
fbem-26817	101	10	to	to	PART
fbem-26817	101	11	organize	organize	VERB
fbem-26817	101	12	shareholders	shareholder	NOUN
fbem-26817	101	13	and	and	CCONJ
fbem-26817	101	14	management	management	NOUN
fbem-26817	101	15	to	to	PART
fbem-26817	101	16	participate	participate	VERB
fbem-26817	101	17	actively	actively	ADV
fbem-26817	101	18	.	.	PUNCT
fbem-26817	102	1	by	by	ADP
fbem-26817	102	2	sharing	share	VERB
fbem-26817	102	3	the	the	DET
fbem-26817	102	4	latest	late	ADJ
fbem-26817	102	5	market	market	NOUN
fbem-26817	102	6	legal	legal	ADJ
fbem-26817	102	7	trends	trend	NOUN
fbem-26817	102	8	and	and	CCONJ
fbem-26817	102	9	analyzing	analyze	VERB
fbem-26817	102	10	typical	typical	ADJ
fbem-26817	102	11	cases	case	NOUN
fbem-26817	102	12	,	,	PUNCT
fbem-26817	102	13	the	the	DET
fbem-26817	102	14	awareness	awareness	NOUN
fbem-26817	102	15	of	of	ADP
fbem-26817	102	16	legal	legal	ADJ
fbem-26817	102	17	risk	risk	NOUN
fbem-26817	102	18	and	and	CCONJ
fbem-26817	102	19	responsibility	responsibility	NOUN
fbem-26817	102	20	is	be	AUX
fbem-26817	102	21	enhanced	enhance	VERB
fbem-26817	102	22	,	,	PUNCT
fbem-26817	102	23	and	and	CCONJ
fbem-26817	102	24	the	the	DET
fbem-26817	102	25	awareness	awareness	NOUN
fbem-26817	102	26	of	of	ADP
fbem-26817	102	27	compliance	compliance	NOUN
fbem-26817	102	28	and	and	CCONJ
fbem-26817	102	29	law	law	NOUN
fbem-26817	102	30	-	-	PUNCT
fbem-26817	102	31	abiding	abide	VERB
fbem-26817	102	32	by	by	ADP
fbem-26817	102	33	the	the	DET
fbem-26817	102	34	management	management	NOUN
fbem-26817	102	35	is	be	AUX
fbem-26817	102	36	further	far	ADV
fbem-26817	102	37	strengthened	strengthen	VERB
fbem-26817	102	38	,	,	PUNCT
fbem-26817	102	39	so	so	SCONJ
fbem-26817	102	40	as	as	SCONJ
fbem-26817	102	41	to	to	PART
fbem-26817	102	42	effectively	effectively	ADV
fbem-26817	102	43	prevent	prevent	VERB
fbem-26817	102	44	and	and	CCONJ
fbem-26817	102	45	curb	curb	VERB
fbem-26817	102	46	the	the	DET
fbem-26817	102	47	occurrence	occurrence	NOUN
fbem-26817	102	48	of	of	ADP
fbem-26817	102	49	financial	financial	ADJ
fbem-26817	102	50	fraud	fraud	NOUN
fbem-26817	102	51	.	.	PUNCT
fbem-26817	103	1	4.2	4.2	NUM
fbem-26817	103	2	.	.	PUNCT
fbem-26817	104	1	governance	governance	NOUN
fbem-26817	104	2	suggestions	suggestion	NOUN
fbem-26817	104	3	based	base	VERB
fbem-26817	104	4	on	on	ADP
fbem-26817	104	5	opportunity	opportunity	NOUN
fbem-26817	104	6	factors	factor	NOUN
fbem-26817	104	7	4.2.1	4.2.1	NUM
fbem-26817	104	8	.	.	PUNCT
fbem-26817	104	9	improve	improve	VERB
fbem-26817	104	10	the	the	DET
fbem-26817	104	11	internal	internal	ADJ
fbem-26817	104	12	control	control	NOUN
fbem-26817	104	13	system	system	NOUN
fbem-26817	104	14	internal	internal	ADJ
fbem-26817	104	15	control	control	NOUN
fbem-26817	104	16	is	be	AUX
fbem-26817	104	17	not	not	PART
fbem-26817	104	18	only	only	ADV
fbem-26817	104	19	the	the	DET
fbem-26817	104	20	"	"	PUNCT
fbem-26817	104	21	firewall	firewall	NOUN
fbem-26817	104	22	"	"	PUNCT
fbem-26817	104	23	of	of	ADP
fbem-26817	104	24	the	the	DET
fbem-26817	104	25	enterprise	enterprise	NOUN
fbem-26817	104	26	,	,	PUNCT
fbem-26817	104	27	but	but	CCONJ
fbem-26817	104	28	also	also	ADV
fbem-26817	104	29	the	the	DET
fbem-26817	104	30	"	"	PUNCT
fbem-26817	104	31	accelerator	accelerator	NOUN
fbem-26817	104	32	"	"	PUNCT
fbem-26817	104	33	to	to	PART
fbem-26817	104	34	promote	promote	VERB
fbem-26817	104	35	the	the	DET
fbem-26817	104	36	steady	steady	ADJ
fbem-26817	104	37	development	development	NOUN
fbem-26817	104	38	of	of	ADP
fbem-26817	104	39	the	the	DET
fbem-26817	104	40	enterprise	enterprise	NOUN
fbem-26817	104	41	.	.	PUNCT
fbem-26817	105	1	it	it	PRON
fbem-26817	105	2	is	be	AUX
fbem-26817	105	3	very	very	ADV
fbem-26817	105	4	important	important	ADJ
fbem-26817	105	5	to	to	PART
fbem-26817	105	6	prevent	prevent	VERB
fbem-26817	105	7	financial	financial	ADJ
fbem-26817	105	8	fraud	fraud	NOUN
fbem-26817	105	9	and	and	CCONJ
fbem-26817	105	10	improve	improve	VERB
fbem-26817	105	11	the	the	DET
fbem-26817	105	12	operation	operation	NOUN
fbem-26817	105	13	level	level	NOUN
fbem-26817	105	14	of	of	ADP
fbem-26817	105	15	enterprises	enterprise	NOUN
fbem-26817	105	16	.	.	PUNCT
fbem-26817	106	1	the	the	DET
fbem-26817	106	2	financial	financial	PROPN
fbem-26817	106	3	fraud	fraud	PROPN
fbem-26817	106	4	incident	incident	PROPN
fbem-26817	106	5	caused	cause	VERB
fbem-26817	106	6	by	by	ADP
fbem-26817	106	7	the	the	DET
fbem-26817	106	8	weak	weak	ADJ
fbem-26817	106	9	internal	internal	ADJ
fbem-26817	106	10	control	control	NOUN
fbem-26817	106	11	of	of	ADP
fbem-26817	106	12	zeda	zeda	PROPN
fbem-26817	106	13	yisheng	yisheng	PROPN
fbem-26817	106	14	highlights	highlight	VERB
fbem-26817	106	15	the	the	DET
fbem-26817	106	16	importance	importance	NOUN
fbem-26817	106	17	of	of	ADP
fbem-26817	106	18	the	the	DET
fbem-26817	106	19	completeness	completeness	NOUN
fbem-26817	106	20	of	of	ADP
fbem-26817	106	21	the	the	DET
fbem-26817	106	22	internal	internal	ADJ
fbem-26817	106	23	control	control	NOUN
fbem-26817	106	24	system	system	NOUN
fbem-26817	106	25	and	and	CCONJ
fbem-26817	106	26	the	the	DET
fbem-26817	106	27	effectiveness	effectiveness	NOUN
fbem-26817	106	28	of	of	ADP
fbem-26817	106	29	execution	execution	NOUN
fbem-26817	106	30	.	.	PUNCT
fbem-26817	107	1	in	in	ADP
fbem-26817	107	2	order	order	NOUN
fbem-26817	107	3	to	to	PART
fbem-26817	107	4	strengthen	strengthen	VERB
fbem-26817	107	5	internal	internal	ADJ
fbem-26817	107	6	control	control	NOUN
fbem-26817	107	7	,	,	PUNCT
fbem-26817	107	8	enterprises	enterprise	NOUN
fbem-26817	107	9	should	should	AUX
fbem-26817	107	10	take	take	VERB
fbem-26817	107	11	multiple	multiple	ADJ
fbem-26817	107	12	steps	step	NOUN
fbem-26817	107	13	.	.	PUNCT
fbem-26817	108	1	in	in	ADP
fbem-26817	108	2	corporate	corporate	ADJ
fbem-26817	108	3	governance	governance	NOUN
fbem-26817	108	4	,	,	PUNCT
fbem-26817	108	5	the	the	DET
fbem-26817	108	6	general	general	ADJ
fbem-26817	108	7	meeting	meeting	NOUN
fbem-26817	108	8	of	of	ADP
fbem-26817	108	9	shareholders	shareholder	NOUN
fbem-26817	108	10	,	,	PUNCT
fbem-26817	108	11	the	the	DET
fbem-26817	108	12	board	board	NOUN
fbem-26817	108	13	of	of	ADP
fbem-26817	108	14	directors	director	NOUN
fbem-26817	108	15	and	and	CCONJ
fbem-26817	108	16	the	the	DET
fbem-26817	108	17	board	board	NOUN
fbem-26817	108	18	of	of	ADP
fbem-26817	108	19	supervisors	supervisor	NOUN
fbem-26817	108	20	should	should	AUX
fbem-26817	108	21	restrict	restrict	VERB
fbem-26817	108	22	and	and	CCONJ
fbem-26817	108	23	supervise	supervise	VERB
fbem-26817	108	24	each	each	DET
fbem-26817	108	25	other	other	ADJ
fbem-26817	108	26	to	to	PART
fbem-26817	108	27	reduce	reduce	VERB
fbem-26817	108	28	information	information	NOUN
fbem-26817	108	29	asymmetry	asymmetry	NOUN
fbem-26817	108	30	;	;	PUNCT
fbem-26817	108	31	in	in	ADP
fbem-26817	108	32	terms	term	NOUN
fbem-26817	108	33	of	of	ADP
fbem-26817	108	34	investment	investment	NOUN
fbem-26817	108	35	management	management	NOUN
fbem-26817	108	36	,	,	PUNCT
fbem-26817	108	37	appoint	appoint	VERB
fbem-26817	108	38	special	special	ADJ
fbem-26817	108	39	personnel	personnel	NOUN
fbem-26817	108	40	to	to	PART
fbem-26817	108	41	manage	manage	VERB
fbem-26817	108	42	asset	asset	NOUN
fbem-26817	108	43	investment	investment	NOUN
fbem-26817	108	44	,	,	PUNCT
fbem-26817	108	45	regularly	regularly	ADV
fbem-26817	108	46	assess	assess	VERB
fbem-26817	108	47	risks	risk	NOUN
fbem-26817	108	48	,	,	PUNCT
fbem-26817	108	49	and	and	CCONJ
fbem-26817	108	50	ensure	ensure	VERB
fbem-26817	108	51	asset	asset	NOUN
fbem-26817	108	52	safety	safety	NOUN
fbem-26817	108	53	;	;	PUNCT
fbem-26817	108	54	in	in	ADP
fbem-26817	108	55	sales	sale	NOUN
fbem-26817	108	56	management	management	NOUN
fbem-26817	108	57	,	,	PUNCT
fbem-26817	108	58	clear	clear	ADJ
fbem-26817	108	59	delivery	delivery	NOUN
fbem-26817	108	60	methods	method	NOUN
fbem-26817	108	61	and	and	CCONJ
fbem-26817	108	62	revenue	revenue	NOUN
fbem-26817	108	63	and	and	CCONJ
fbem-26817	108	64	expenditure	expenditure	NOUN
fbem-26817	108	65	recognition	recognition	NOUN
fbem-26817	108	66	methods	method	NOUN
fbem-26817	108	67	,	,	PUNCT
fbem-26817	108	68	regular	regular	ADJ
fbem-26817	108	69	assessment	assessment	NOUN
fbem-26817	108	70	of	of	ADP
fbem-26817	108	71	customer	customer	NOUN
fbem-26817	108	72	credit	credit	NOUN
fbem-26817	108	73	,	,	PUNCT
fbem-26817	108	74	reduce	reduce	VERB
fbem-26817	108	75	bad	bad	ADJ
fbem-26817	108	76	debt	debt	NOUN
fbem-26817	108	77	risk	risk	NOUN
fbem-26817	108	78	;	;	PUNCT
fbem-26817	108	79	in	in	ADP
fbem-26817	108	80	terms	term	NOUN
fbem-26817	108	81	of	of	ADP
fbem-26817	108	82	fund	fund	NOUN
fbem-26817	108	83	management	management	NOUN
fbem-26817	108	84	,	,	PUNCT
fbem-26817	108	85	we	we	PRON
fbem-26817	108	86	will	will	AUX
fbem-26817	108	87	standardize	standardize	VERB
fbem-26817	108	88	the	the	DET
fbem-26817	108	89	expenditure	expenditure	NOUN
fbem-26817	108	90	of	of	ADP
fbem-26817	108	91	funds	fund	NOUN
fbem-26817	108	92	,	,	PUNCT
fbem-26817	108	93	improve	improve	VERB
fbem-26817	108	94	the	the	DET
fbem-26817	108	95	examination	examination	NOUN
fbem-26817	108	96	and	and	CCONJ
fbem-26817	108	97	approval	approval	NOUN
fbem-26817	108	98	system	system	NOUN
fbem-26817	108	99	,	,	PUNCT
fbem-26817	108	100	and	and	CCONJ
fbem-26817	108	101	ensure	ensure	VERB
fbem-26817	108	102	the	the	DET
fbem-26817	108	103	rational	rational	ADJ
fbem-26817	108	104	use	use	NOUN
fbem-26817	108	105	of	of	ADP
fbem-26817	108	106	funds	fund	NOUN
fbem-26817	108	107	.	.	PUNCT
fbem-26817	109	1	in	in	ADP
fbem-26817	109	2	addition	addition	NOUN
fbem-26817	109	3	,	,	PUNCT
fbem-26817	109	4	an	an	DET
fbem-26817	109	5	efficient	efficient	ADJ
fbem-26817	109	6	information	information	NOUN
fbem-26817	109	7	communication	communication	NOUN
fbem-26817	109	8	mechanism	mechanism	NOUN
fbem-26817	109	9	should	should	AUX
fbem-26817	109	10	be	be	AUX
fbem-26817	109	11	established	establish	VERB
fbem-26817	109	12	to	to	PART
fbem-26817	109	13	ensure	ensure	VERB
fbem-26817	109	14	smooth	smooth	ADJ
fbem-26817	109	15	internal	internal	ADJ
fbem-26817	109	16	communication	communication	NOUN
fbem-26817	109	17	,	,	PUNCT
fbem-26817	109	18	solve	solve	VERB
fbem-26817	109	19	problems	problem	NOUN
fbem-26817	109	20	in	in	ADP
fbem-26817	109	21	a	a	DET
fbem-26817	109	22	timely	timely	ADJ
fbem-26817	109	23	manner	manner	NOUN
fbem-26817	109	24	,	,	PUNCT
fbem-26817	109	25	use	use	VERB
fbem-26817	109	26	digital	digital	ADJ
fbem-26817	109	27	technology	technology	NOUN
fbem-26817	109	28	to	to	PART
fbem-26817	109	29	build	build	VERB
fbem-26817	109	30	a	a	DET
fbem-26817	109	31	financial	financial	ADJ
fbem-26817	109	32	early	early	ADJ
fbem-26817	109	33	warning	warning	NOUN
fbem-26817	109	34	system	system	NOUN
fbem-26817	109	35	,	,	PUNCT
fbem-26817	109	36	and	and	CCONJ
fbem-26817	109	37	improve	improve	VERB
fbem-26817	109	38	risk	risk	NOUN
fbem-26817	109	39	prevention	prevention	NOUN
fbem-26817	109	40	and	and	CCONJ
fbem-26817	109	41	control	control	VERB
fbem-26817	109	42	113	113	NUM
fbem-26817	109	43	capabilities	capability	NOUN
fbem-26817	109	44	.	.	PUNCT
fbem-26817	110	1	the	the	DET
fbem-26817	110	2	internal	internal	ADJ
fbem-26817	110	3	audit	audit	NOUN
fbem-26817	110	4	department	department	NOUN
fbem-26817	110	5	should	should	AUX
fbem-26817	110	6	play	play	VERB
fbem-26817	110	7	a	a	DET
fbem-26817	110	8	supervisory	supervisory	ADJ
fbem-26817	110	9	role	role	NOUN
fbem-26817	110	10	to	to	PART
fbem-26817	110	11	ensure	ensure	VERB
fbem-26817	110	12	the	the	DET
fbem-26817	110	13	effective	effective	ADJ
fbem-26817	110	14	operation	operation	NOUN
fbem-26817	110	15	of	of	ADP
fbem-26817	110	16	the	the	DET
fbem-26817	110	17	early	early	ADJ
fbem-26817	110	18	warning	warning	NOUN
fbem-26817	110	19	mechanism	mechanism	NOUN
fbem-26817	110	20	and	and	CCONJ
fbem-26817	110	21	assist	assist	VERB
fbem-26817	110	22	the	the	DET
fbem-26817	110	23	external	external	ADJ
fbem-26817	110	24	audit	audit	NOUN
fbem-26817	110	25	to	to	PART
fbem-26817	110	26	improve	improve	VERB
fbem-26817	110	27	the	the	DET
fbem-26817	110	28	quality	quality	NOUN
fbem-26817	110	29	.	.	PUNCT
fbem-26817	111	1	4.2.2	4.2.2	X
fbem-26817	111	2	.	.	PUNCT
fbem-26817	111	3	optimize	optimize	VERB
fbem-26817	111	4	the	the	DET
fbem-26817	111	5	ownership	ownership	NOUN
fbem-26817	111	6	structure	structure	NOUN
fbem-26817	111	7	in	in	ADP
fbem-26817	111	8	terms	term	NOUN
fbem-26817	111	9	of	of	ADP
fbem-26817	111	10	shareholding	shareholding	NOUN
fbem-26817	111	11	structure	structure	NOUN
fbem-26817	111	12	,	,	PUNCT
fbem-26817	111	13	the	the	DET
fbem-26817	111	14	shareholding	shareholding	NOUN
fbem-26817	111	15	ratio	ratio	NOUN
fbem-26817	111	16	of	of	ADP
fbem-26817	111	17	the	the	DET
fbem-26817	111	18	actual	actual	ADJ
fbem-26817	111	19	controller	controller	NOUN
fbem-26817	111	20	of	of	ADP
fbem-26817	111	21	zeda	zeda	PROPN
fbem-26817	111	22	yisheng	yisheng	PROPN
fbem-26817	111	23	is	be	AUX
fbem-26817	111	24	too	too	ADV
fbem-26817	111	25	concentrated	concentrated	ADJ
fbem-26817	111	26	.	.	PUNCT
fbem-26817	112	1	lin	lin	PROPN
fbem-26817	112	2	ying	ying	PROPN
fbem-26817	112	3	and	and	CCONJ
fbem-26817	112	4	liu	liu	PROPN
fbem-26817	112	5	xuesong	xuesong	PROPN
fbem-26817	112	6	together	together	ADV
fbem-26817	112	7	hold	hold	VERB
fbem-26817	112	8	66.17	66.17	NUM
fbem-26817	112	9	%	%	NOUN
fbem-26817	112	10	,	,	PUNCT
fbem-26817	112	11	and	and	CCONJ
fbem-26817	112	12	a	a	DET
fbem-26817	112	13	single	single	ADJ
fbem-26817	112	14	shareholder	shareholder	NOUN
fbem-26817	112	15	controls	control	VERB
fbem-26817	112	16	more	more	ADJ
fbem-26817	112	17	than	than	ADP
fbem-26817	112	18	30	30	NUM
fbem-26817	112	19	%	%	NOUN
fbem-26817	112	20	,	,	PUNCT
fbem-26817	112	21	resulting	result	VERB
fbem-26817	112	22	in	in	ADP
fbem-26817	112	23	the	the	DET
fbem-26817	112	24	failure	failure	NOUN
fbem-26817	112	25	of	of	ADP
fbem-26817	112	26	internal	internal	ADJ
fbem-26817	112	27	control	control	NOUN
fbem-26817	112	28	.	.	PUNCT
fbem-26817	113	1	therefore	therefore	ADV
fbem-26817	113	2	,	,	PUNCT
fbem-26817	113	3	zeda	zeda	PROPN
fbem-26817	113	4	yisheng	yisheng	PROPN
fbem-26817	113	5	needs	need	VERB
fbem-26817	113	6	to	to	PART
fbem-26817	113	7	optimize	optimize	VERB
fbem-26817	113	8	the	the	DET
fbem-26817	113	9	ownership	ownership	NOUN
fbem-26817	113	10	structure	structure	NOUN
fbem-26817	113	11	,	,	PUNCT
fbem-26817	113	12	ensure	ensure	VERB
fbem-26817	113	13	that	that	SCONJ
fbem-26817	113	14	the	the	DET
fbem-26817	113	15	ownership	ownership	NOUN
fbem-26817	113	16	structure	structure	NOUN
fbem-26817	113	17	has	have	VERB
fbem-26817	113	18	a	a	DET
fbem-26817	113	19	certain	certain	ADJ
fbem-26817	113	20	dispersion	dispersion	NOUN
fbem-26817	113	21	,	,	PUNCT
fbem-26817	113	22	and	and	CCONJ
fbem-26817	113	23	avoid	avoid	VERB
fbem-26817	113	24	the	the	DET
fbem-26817	113	25	excessive	excessive	ADJ
fbem-26817	113	26	shareholding	shareholding	NOUN
fbem-26817	113	27	of	of	ADP
fbem-26817	113	28	a	a	DET
fbem-26817	113	29	single	single	ADJ
fbem-26817	113	30	director	director	NOUN
fbem-26817	113	31	.	.	PUNCT
fbem-26817	114	1	reasonable	reasonable	ADJ
fbem-26817	114	2	ownership	ownership	NOUN
fbem-26817	114	3	structure	structure	NOUN
fbem-26817	114	4	can	can	AUX
fbem-26817	114	5	restrain	restrain	VERB
fbem-26817	114	6	directors	director	NOUN
fbem-26817	114	7	'	'	PART
fbem-26817	114	8	behavior	behavior	NOUN
fbem-26817	114	9	and	and	CCONJ
fbem-26817	114	10	promote	promote	VERB
fbem-26817	114	11	cooperation	cooperation	NOUN
fbem-26817	114	12	.	.	PUNCT
fbem-26817	115	1	the	the	DET
fbem-26817	115	2	directors	director	NOUN
fbem-26817	115	3	shall	shall	AUX
fbem-26817	115	4	exercise	exercise	VERB
fbem-26817	115	5	their	their	PRON
fbem-26817	115	6	powers	power	NOUN
fbem-26817	115	7	according	accord	VERB
fbem-26817	115	8	to	to	ADP
fbem-26817	115	9	their	their	PRON
fbem-26817	115	10	share	share	NOUN
fbem-26817	115	11	of	of	ADP
fbem-26817	115	12	capital	capital	NOUN
fbem-26817	115	13	contribution	contribution	NOUN
fbem-26817	115	14	and	and	CCONJ
fbem-26817	115	15	jointly	jointly	ADV
fbem-26817	115	16	maintain	maintain	VERB
fbem-26817	115	17	the	the	DET
fbem-26817	115	18	overall	overall	ADJ
fbem-26817	115	19	operation	operation	NOUN
fbem-26817	115	20	of	of	ADP
fbem-26817	115	21	the	the	DET
fbem-26817	115	22	company	company	NOUN
fbem-26817	115	23	.	.	PUNCT
fbem-26817	116	1	4.3	4.3	NUM
fbem-26817	116	2	.	.	PUNCT
fbem-26817	117	1	governance	governance	NOUN
fbem-26817	117	2	suggestions	suggestion	NOUN
fbem-26817	117	3	based	base	VERB
fbem-26817	117	4	on	on	ADP
fbem-26817	117	5	need	need	ADJ
fbem-26817	117	6	factors	factor	NOUN
fbem-26817	117	7	4.3.1	4.3.1	VERB
fbem-26817	117	8	.	.	PUNCT
fbem-26817	118	1	expand	expand	VERB
fbem-26817	118	2	the	the	DET
fbem-26817	118	3	sources	source	NOUN
fbem-26817	118	4	of	of	ADP
fbem-26817	118	5	working	work	VERB
fbem-26817	118	6	capital	capital	NOUN
fbem-26817	118	7	through	through	ADP
fbem-26817	118	8	multiple	multiple	ADJ
fbem-26817	118	9	channels	channel	NOUN
fbem-26817	118	10	if	if	SCONJ
fbem-26817	118	11	the	the	DET
fbem-26817	118	12	enterprise	enterprise	NOUN
fbem-26817	118	13	can	can	AUX
fbem-26817	118	14	not	not	PART
fbem-26817	118	15	obtain	obtain	VERB
fbem-26817	118	16	the	the	DET
fbem-26817	118	17	money	money	NOUN
fbem-26817	118	18	in	in	ADP
fbem-26817	118	19	time	time	NOUN
fbem-26817	118	20	,	,	PUNCT
fbem-26817	118	21	it	it	PRON
fbem-26817	118	22	will	will	AUX
fbem-26817	118	23	be	be	AUX
fbem-26817	118	24	difficult	difficult	ADJ
fbem-26817	118	25	to	to	PART
fbem-26817	118	26	maintain	maintain	VERB
fbem-26817	118	27	the	the	DET
fbem-26817	118	28	operation	operation	NOUN
fbem-26817	118	29	.	.	PUNCT
fbem-26817	119	1	poor	poor	ADJ
fbem-26817	119	2	capital	capital	NOUN
fbem-26817	119	3	circulation	circulation	NOUN
fbem-26817	119	4	and	and	CCONJ
fbem-26817	119	5	lack	lack	NOUN
fbem-26817	119	6	of	of	ADP
fbem-26817	119	7	financing	financing	NOUN
fbem-26817	119	8	channels	channel	NOUN
fbem-26817	119	9	often	often	ADV
fbem-26817	119	10	lead	lead	VERB
fbem-26817	119	11	to	to	ADP
fbem-26817	119	12	the	the	DET
fbem-26817	119	13	break	break	NOUN
fbem-26817	119	14	of	of	ADP
fbem-26817	119	15	the	the	DET
fbem-26817	119	16	capital	capital	NOUN
fbem-26817	119	17	chain	chain	NOUN
fbem-26817	119	18	,	,	PUNCT
fbem-26817	119	19	and	and	CCONJ
fbem-26817	119	20	a	a	DET
fbem-26817	119	21	good	good	ADJ
fbem-26817	119	22	financial	financial	ADJ
fbem-26817	119	23	budget	budget	NOUN
fbem-26817	119	24	and	and	CCONJ
fbem-26817	119	25	cost	cost	NOUN
fbem-26817	119	26	control	control	NOUN
fbem-26817	119	27	can	can	AUX
fbem-26817	119	28	prevent	prevent	VERB
fbem-26817	119	29	cash	cash	NOUN
fbem-26817	119	30	flow	flow	NOUN
fbem-26817	119	31	shortage	shortage	NOUN
fbem-26817	119	32	.	.	PUNCT
fbem-26817	120	1	in	in	ADP
fbem-26817	120	2	the	the	DET
fbem-26817	120	3	process	process	NOUN
fbem-26817	120	4	of	of	ADP
fbem-26817	120	5	production	production	NOUN
fbem-26817	120	6	and	and	CCONJ
fbem-26817	120	7	operation	operation	NOUN
fbem-26817	120	8	,	,	PUNCT
fbem-26817	120	9	enterprises	enterprise	NOUN
fbem-26817	120	10	should	should	AUX
fbem-26817	120	11	pay	pay	VERB
fbem-26817	120	12	attention	attention	NOUN
fbem-26817	120	13	to	to	ADP
fbem-26817	120	14	the	the	DET
fbem-26817	120	15	health	health	NOUN
fbem-26817	120	16	of	of	ADP
fbem-26817	120	17	cash	cash	NOUN
fbem-26817	120	18	flow	flow	NOUN
fbem-26817	120	19	,	,	PUNCT
fbem-26817	120	20	expand	expand	VERB
fbem-26817	120	21	the	the	DET
fbem-26817	120	22	sources	source	NOUN
fbem-26817	120	23	of	of	ADP
fbem-26817	120	24	funds	fund	NOUN
fbem-26817	120	25	,	,	PUNCT
fbem-26817	120	26	optimize	optimize	VERB
fbem-26817	120	27	the	the	DET
fbem-26817	120	28	sales	sale	NOUN
fbem-26817	120	29	strategy	strategy	NOUN
fbem-26817	120	30	,	,	PUNCT
fbem-26817	120	31	control	control	VERB
fbem-26817	120	32	the	the	DET
fbem-26817	120	33	cost	cost	NOUN
fbem-26817	120	34	,	,	PUNCT
fbem-26817	120	35	improve	improve	VERB
fbem-26817	120	36	the	the	DET
fbem-26817	120	37	inventory	inventory	NOUN
fbem-26817	120	38	turnover	turnover	NOUN
fbem-26817	120	39	rate	rate	NOUN
fbem-26817	120	40	,	,	PUNCT
fbem-26817	120	41	expand	expand	VERB
fbem-26817	120	42	the	the	DET
fbem-26817	120	43	financing	financing	NOUN
fbem-26817	120	44	channels	channel	NOUN
fbem-26817	120	45	and	and	CCONJ
fbem-26817	120	46	other	other	ADJ
fbem-26817	120	47	ways	way	NOUN
fbem-26817	120	48	can	can	AUX
fbem-26817	120	49	alleviate	alleviate	VERB
fbem-26817	120	50	the	the	DET
fbem-26817	120	51	financing	financing	NOUN
fbem-26817	120	52	pressure	pressure	NOUN
fbem-26817	120	53	.	.	PUNCT
fbem-26817	121	1	capital	capital	NOUN
fbem-26817	121	2	is	be	AUX
fbem-26817	121	3	the	the	DET
fbem-26817	121	4	key	key	NOUN
fbem-26817	121	5	to	to	ADP
fbem-26817	121	6	enterprise	enterprise	NOUN
fbem-26817	121	7	operation	operation	NOUN
fbem-26817	121	8	,	,	PUNCT
fbem-26817	121	9	and	and	CCONJ
fbem-26817	121	10	unsatisfied	unsatisfied	ADJ
fbem-26817	121	11	demand	demand	NOUN
fbem-26817	121	12	will	will	AUX
fbem-26817	121	13	promote	promote	VERB
fbem-26817	121	14	the	the	DET
fbem-26817	121	15	formation	formation	NOUN
fbem-26817	121	16	of	of	ADP
fbem-26817	121	17	false	false	ADJ
fbem-26817	121	18	financial	financial	ADJ
fbem-26817	121	19	statements	statement	NOUN
fbem-26817	121	20	.	.	PUNCT
fbem-26817	122	1	therefore	therefore	ADV
fbem-26817	122	2	,	,	PUNCT
fbem-26817	122	3	expanding	expand	VERB
fbem-26817	122	4	financing	financing	NOUN
fbem-26817	122	5	channels	channel	NOUN
fbem-26817	122	6	can	can	AUX
fbem-26817	122	7	avoid	avoid	VERB
fbem-26817	122	8	financial	financial	ADJ
fbem-26817	122	9	fraud	fraud	NOUN
fbem-26817	122	10	.	.	PUNCT
fbem-26817	123	1	in	in	ADP
fbem-26817	123	2	addition	addition	NOUN
fbem-26817	123	3	to	to	ADP
fbem-26817	123	4	daily	daily	ADJ
fbem-26817	123	5	operating	operating	NOUN
fbem-26817	123	6	profits	profit	NOUN
fbem-26817	123	7	and	and	CCONJ
fbem-26817	123	8	bank	bank	NOUN
fbem-26817	123	9	borrowing	borrowing	NOUN
fbem-26817	123	10	,	,	PUNCT
fbem-26817	123	11	enterprises	enterprise	NOUN
fbem-26817	123	12	need	need	VERB
fbem-26817	123	13	to	to	PART
fbem-26817	123	14	change	change	VERB
fbem-26817	123	15	the	the	DET
fbem-26817	123	16	single	single	ADJ
fbem-26817	123	17	financing	financing	NOUN
fbem-26817	123	18	method	method	NOUN
fbem-26817	123	19	,	,	PUNCT
fbem-26817	123	20	optimize	optimize	VERB
fbem-26817	123	21	the	the	DET
fbem-26817	123	22	capital	capital	NOUN
fbem-26817	123	23	structure	structure	NOUN
fbem-26817	123	24	by	by	ADP
fbem-26817	123	25	optimizing	optimize	VERB
fbem-26817	123	26	the	the	DET
fbem-26817	123	27	business	business	NOUN
fbem-26817	123	28	process	process	NOUN
fbem-26817	123	29	,	,	PUNCT
fbem-26817	123	30	increasing	increase	VERB
fbem-26817	123	31	the	the	DET
fbem-26817	123	32	speed	speed	NOUN
fbem-26817	123	33	of	of	ADP
fbem-26817	123	34	payment	payment	NOUN
fbem-26817	123	35	collection	collection	NOUN
fbem-26817	123	36	,	,	PUNCT
fbem-26817	123	37	extending	extend	VERB
fbem-26817	123	38	the	the	DET
fbem-26817	123	39	payment	payment	NOUN
fbem-26817	123	40	period	period	NOUN
fbem-26817	123	41	of	of	ADP
fbem-26817	123	42	payables	payable	NOUN
fbem-26817	123	43	and	and	CCONJ
fbem-26817	123	44	adopting	adopt	VERB
fbem-26817	123	45	legal	legal	ADJ
fbem-26817	123	46	financing	financing	NOUN
fbem-26817	123	47	methods	method	NOUN
fbem-26817	123	48	such	such	ADJ
fbem-26817	123	49	as	as	ADP
fbem-26817	123	50	"	"	PUNCT
fbem-26817	123	51	sale	sale	NOUN
fbem-26817	123	52	and	and	CCONJ
fbem-26817	123	53	leaseback	leaseback	NOUN
fbem-26817	123	54	"	"	PUNCT
fbem-26817	123	55	,	,	PUNCT
fbem-26817	123	56	"	"	PUNCT
fbem-26817	123	57	financial	financial	ADJ
fbem-26817	123	58	leasing	leasing	NOUN
fbem-26817	123	59	"	"	PUNCT
fbem-26817	123	60	and	and	CCONJ
fbem-26817	123	61	"	"	PUNCT
fbem-26817	123	62	inter	inter	ADJ
fbem-26817	123	63	-	-	ADJ
fbem-26817	123	64	enterprise	enterprise	ADJ
fbem-26817	123	65	lending	lending	NOUN
fbem-26817	123	66	"	"	PUNCT
fbem-26817	123	67	to	to	PART
fbem-26817	123	68	avoid	avoid	VERB
fbem-26817	123	69	waste	waste	NOUN
fbem-26817	123	70	of	of	ADP
fbem-26817	123	71	funds	fund	NOUN
fbem-26817	123	72	and	and	CCONJ
fbem-26817	123	73	financial	financial	ADJ
fbem-26817	123	74	fraud	fraud	NOUN
fbem-26817	123	75	.	.	PUNCT
fbem-26817	124	1	4.3.2	4.3.2	X
fbem-26817	124	2	.	.	PUNCT
fbem-26817	125	1	the	the	DET
fbem-26817	125	2	government	government	NOUN
fbem-26817	125	3	provides	provide	VERB
fbem-26817	125	4	all	all	PRON
fbem-26817	125	5	-	-	PUNCT
fbem-26817	125	6	round	round	NOUN
fbem-26817	125	7	guidance	guidance	NOUN
fbem-26817	125	8	in	in	ADP
fbem-26817	125	9	addition	addition	NOUN
fbem-26817	125	10	to	to	ADP
fbem-26817	125	11	the	the	DET
fbem-26817	125	12	exploration	exploration	NOUN
fbem-26817	125	13	of	of	ADP
fbem-26817	125	14	the	the	DET
fbem-26817	125	15	company	company	NOUN
fbem-26817	125	16	itself	itself	PRON
fbem-26817	125	17	,	,	PUNCT
fbem-26817	125	18	the	the	DET
fbem-26817	125	19	expansion	expansion	NOUN
fbem-26817	125	20	of	of	ADP
fbem-26817	125	21	financing	financing	NOUN
fbem-26817	125	22	channels	channel	NOUN
fbem-26817	125	23	also	also	ADV
fbem-26817	125	24	needs	need	VERB
fbem-26817	125	25	the	the	DET
fbem-26817	125	26	joint	joint	ADJ
fbem-26817	125	27	efforts	effort	NOUN
fbem-26817	125	28	of	of	ADP
fbem-26817	125	29	the	the	DET
fbem-26817	125	30	government	government	NOUN
fbem-26817	125	31	and	and	CCONJ
fbem-26817	125	32	enterprises	enterprise	NOUN
fbem-26817	125	33	.	.	PUNCT
fbem-26817	126	1	the	the	DET
fbem-26817	126	2	government	government	NOUN
fbem-26817	126	3	should	should	AUX
fbem-26817	126	4	give	give	VERB
fbem-26817	126	5	full	full	ADJ
fbem-26817	126	6	play	play	NOUN
fbem-26817	126	7	to	to	ADP
fbem-26817	126	8	its	its	PRON
fbem-26817	126	9	advantages	advantage	NOUN
fbem-26817	126	10	,	,	PUNCT
fbem-26817	126	11	integrate	integrate	VERB
fbem-26817	126	12	resources	resource	NOUN
fbem-26817	126	13	,	,	PUNCT
fbem-26817	126	14	guide	guide	VERB
fbem-26817	126	15	the	the	DET
fbem-26817	126	16	effective	effective	ADJ
fbem-26817	126	17	use	use	NOUN
fbem-26817	126	18	of	of	ADP
fbem-26817	126	19	funds	fund	NOUN
fbem-26817	126	20	,	,	PUNCT
fbem-26817	126	21	and	and	CCONJ
fbem-26817	126	22	maintain	maintain	VERB
fbem-26817	126	23	the	the	DET
fbem-26817	126	24	steady	steady	ADJ
fbem-26817	126	25	development	development	NOUN
fbem-26817	126	26	of	of	ADP
fbem-26817	126	27	the	the	DET
fbem-26817	126	28	capital	capital	NOUN
fbem-26817	126	29	market	market	NOUN
fbem-26817	126	30	.	.	PUNCT
fbem-26817	127	1	for	for	ADP
fbem-26817	127	2	the	the	DET
fbem-26817	127	3	"	"	PUNCT
fbem-26817	127	4	hard	hard	ADJ
fbem-26817	127	5	technology	technology	NOUN
fbem-26817	127	6	"	"	PUNCT
fbem-26817	127	7	enterprises	enterprise	NOUN
fbem-26817	127	8	in	in	ADP
fbem-26817	127	9	the	the	DET
fbem-26817	127	10	science	science	NOUN
fbem-26817	127	11	and	and	CCONJ
fbem-26817	127	12	technology	technology	NOUN
fbem-26817	127	13	board	board	NOUN
fbem-26817	127	14	,	,	PUNCT
fbem-26817	127	15	the	the	DET
fbem-26817	127	16	government	government	NOUN
fbem-26817	127	17	should	should	AUX
fbem-26817	127	18	increase	increase	VERB
fbem-26817	127	19	tax	tax	NOUN
fbem-26817	127	20	preferential	preferential	ADJ
fbem-26817	127	21	policies	policy	NOUN
fbem-26817	127	22	,	,	PUNCT
fbem-26817	127	23	implement	implement	VERB
fbem-26817	127	24	differentiated	differentiated	ADJ
fbem-26817	127	25	deductions	deduction	NOUN
fbem-26817	127	26	,	,	PUNCT
fbem-26817	127	27	improve	improve	VERB
fbem-26817	127	28	the	the	DET
fbem-26817	127	29	market	market	NOUN
fbem-26817	127	30	-	-	PUNCT
fbem-26817	127	31	oriented	orient	VERB
fbem-26817	127	32	restructuring	restructuring	NOUN
fbem-26817	127	33	mechanism	mechanism	NOUN
fbem-26817	127	34	,	,	PUNCT
fbem-26817	127	35	use	use	VERB
fbem-26817	127	36	the	the	DET
fbem-26817	127	37	characteristics	characteristic	NOUN
fbem-26817	127	38	of	of	ADP
fbem-26817	127	39	the	the	DET
fbem-26817	127	40	securities	security	NOUN
fbem-26817	127	41	market	market	NOUN
fbem-26817	127	42	to	to	PART
fbem-26817	127	43	develop	develop	VERB
fbem-26817	127	44	an	an	DET
fbem-26817	127	45	innovative	innovative	ADJ
fbem-26817	127	46	service	service	NOUN
fbem-26817	127	47	system	system	NOUN
fbem-26817	127	48	,	,	PUNCT
fbem-26817	127	49	support	support	NOUN
fbem-26817	127	50	science	science	NOUN
fbem-26817	127	51	and	and	CCONJ
fbem-26817	127	52	technology	technology	NOUN
fbem-26817	127	53	enterprises	enterprise	NOUN
fbem-26817	127	54	through	through	ADP
fbem-26817	127	55	bonds	bond	NOUN
fbem-26817	127	56	,	,	PUNCT
fbem-26817	127	57	bills	bill	NOUN
fbem-26817	127	58	and	and	CCONJ
fbem-26817	127	59	other	other	ADJ
fbem-26817	127	60	ways	way	NOUN
fbem-26817	127	61	of	of	ADP
fbem-26817	127	62	financing	financing	NOUN
fbem-26817	127	63	,	,	PUNCT
fbem-26817	127	64	give	give	VERB
fbem-26817	127	65	priority	priority	NOUN
fbem-26817	127	66	to	to	ADP
fbem-26817	127	67	government	government	NOUN
fbem-26817	127	68	investment	investment	NOUN
fbem-26817	127	69	for	for	ADP
fbem-26817	127	70	enterprises	enterprise	NOUN
fbem-26817	127	71	with	with	ADP
fbem-26817	127	72	strong	strong	ADJ
fbem-26817	127	73	public	public	ADJ
fbem-26817	127	74	attributes	attribute	NOUN
fbem-26817	127	75	,	,	PUNCT
fbem-26817	127	76	and	and	CCONJ
fbem-26817	127	77	guide	guide	VERB
fbem-26817	127	78	social	social	ADJ
fbem-26817	127	79	capital	capital	NOUN
fbem-26817	127	80	investment	investment	NOUN
fbem-26817	127	81	with	with	ADP
fbem-26817	127	82	policy	policy	NOUN
fbem-26817	127	83	-	-	PUNCT
fbem-26817	127	84	based	base	VERB
fbem-26817	127	85	financial	financial	ADJ
fbem-26817	127	86	instruments	instrument	NOUN
fbem-26817	127	87	.	.	PUNCT
fbem-26817	128	1	at	at	ADP
fbem-26817	128	2	the	the	DET
fbem-26817	128	3	same	same	ADJ
fbem-26817	128	4	time	time	NOUN
fbem-26817	128	5	,	,	PUNCT
fbem-26817	128	6	we	we	PRON
fbem-26817	128	7	will	will	AUX
fbem-26817	128	8	improve	improve	VERB
fbem-26817	128	9	the	the	DET
fbem-26817	128	10	research	research	NOUN
fbem-26817	128	11	support	support	NOUN
fbem-26817	128	12	and	and	CCONJ
fbem-26817	128	13	evaluation	evaluation	NOUN
fbem-26817	128	14	mechanism	mechanism	NOUN
fbem-26817	128	15	,	,	PUNCT
fbem-26817	128	16	increase	increase	VERB
fbem-26817	128	17	the	the	DET
fbem-26817	128	18	utilization	utilization	NOUN
fbem-26817	128	19	rate	rate	NOUN
fbem-26817	128	20	of	of	ADP
fbem-26817	128	21	funds	fund	NOUN
fbem-26817	128	22	,	,	PUNCT
fbem-26817	128	23	improve	improve	VERB
fbem-26817	128	24	the	the	DET
fbem-26817	128	25	market	market	NOUN
fbem-26817	128	26	-	-	PUNCT
fbem-26817	128	27	based	base	VERB
fbem-26817	128	28	financing	financing	NOUN
fbem-26817	128	29	risk	risk	NOUN
fbem-26817	128	30	sharing	sharing	NOUN
fbem-26817	128	31	mechanism	mechanism	NOUN
fbem-26817	128	32	,	,	PUNCT
fbem-26817	128	33	shorten	shorten	VERB
fbem-26817	128	34	the	the	DET
fbem-26817	128	35	audit	audit	NOUN
fbem-26817	128	36	time	time	NOUN
fbem-26817	128	37	of	of	ADP
fbem-26817	128	38	financial	financial	ADJ
fbem-26817	128	39	institutions	institution	NOUN
fbem-26817	128	40	,	,	PUNCT
fbem-26817	128	41	and	and	CCONJ
fbem-26817	128	42	improve	improve	VERB
fbem-26817	128	43	the	the	DET
fbem-26817	128	44	efficiency	efficiency	NOUN
fbem-26817	128	45	of	of	ADP
fbem-26817	128	46	lending	lending	NOUN
fbem-26817	128	47	.	.	PUNCT
fbem-26817	129	1	banks	bank	NOUN
fbem-26817	129	2	are	be	AUX
fbem-26817	129	3	encouraged	encourage	VERB
fbem-26817	129	4	to	to	PART
fbem-26817	129	5	provide	provide	VERB
fbem-26817	129	6	customized	customized	ADJ
fbem-26817	129	7	credit	credit	NOUN
fbem-26817	129	8	services	service	NOUN
fbem-26817	129	9	for	for	ADP
fbem-26817	129	10	scientific	scientific	ADJ
fbem-26817	129	11	and	and	CCONJ
fbem-26817	129	12	creative	creative	ADJ
fbem-26817	129	13	enterprises	enterprise	NOUN
fbem-26817	129	14	,	,	PUNCT
fbem-26817	129	15	meet	meet	VERB
fbem-26817	129	16	the	the	DET
fbem-26817	129	17	financing	financing	NOUN
fbem-26817	129	18	needs	need	NOUN
fbem-26817	129	19	of	of	ADP
fbem-26817	129	20	the	the	DET
fbem-26817	129	21	whole	whole	ADJ
fbem-26817	129	22	life	life	NOUN
fbem-26817	129	23	cycle	cycle	NOUN
fbem-26817	129	24	,	,	PUNCT
fbem-26817	129	25	reduce	reduce	VERB
fbem-26817	129	26	the	the	DET
fbem-26817	129	27	financial	financial	ADJ
fbem-26817	129	28	fraud	fraud	NOUN
fbem-26817	129	29	needs	need	NOUN
fbem-26817	129	30	of	of	ADP
fbem-26817	129	31	enterprises	enterprise	NOUN
fbem-26817	129	32	,	,	PUNCT
fbem-26817	129	33	and	and	CCONJ
fbem-26817	129	34	promote	promote	VERB
fbem-26817	129	35	the	the	DET
fbem-26817	129	36	development	development	NOUN
fbem-26817	129	37	of	of	ADP
fbem-26817	129	38	scientific	scientific	ADJ
fbem-26817	129	39	and	and	CCONJ
fbem-26817	129	40	creative	creative	ADJ
fbem-26817	129	41	enterprises	enterprise	NOUN
fbem-26817	129	42	.	.	PUNCT
fbem-26817	130	1	4.4	4.4	NUM
fbem-26817	130	2	.	.	PUNCT
fbem-26817	131	1	treatment	treatment	NOUN
fbem-26817	131	2	recommendations	recommendation	NOUN
fbem-26817	131	3	based	base	VERB
fbem-26817	131	4	on	on	ADP
fbem-26817	131	5	exposure	exposure	NOUN
fbem-26817	131	6	factors	factor	NOUN
fbem-26817	131	7	4.4.1	4.4.1	NUM
fbem-26817	131	8	.	.	PUNCT
fbem-26817	132	1	strengthen	strengthen	VERB
fbem-26817	132	2	enterprise	enterprise	NOUN
fbem-26817	132	3	supervision	supervision	NOUN
fbem-26817	132	4	in	in	ADP
fbem-26817	132	5	china	china	PROPN
fbem-26817	132	6	's	's	PART
fbem-26817	132	7	capital	capital	NOUN
fbem-26817	132	8	market	market	NOUN
fbem-26817	132	9	,	,	PUNCT
fbem-26817	132	10	listed	list	VERB
fbem-26817	132	11	companies	company	NOUN
fbem-26817	132	12	are	be	AUX
fbem-26817	132	13	under	under	ADP
fbem-26817	132	14	the	the	DET
fbem-26817	132	15	supervision	supervision	NOUN
fbem-26817	132	16	and	and	CCONJ
fbem-26817	132	17	service	service	NOUN
fbem-26817	132	18	of	of	ADP
fbem-26817	132	19	china	china	PROPN
fbem-26817	132	20	securities	securities	PROPN
fbem-26817	132	21	regulatory	regulatory	PROPN
fbem-26817	132	22	commission	commission	PROPN
fbem-26817	132	23	,	,	PUNCT
fbem-26817	132	24	securities	security	NOUN
fbem-26817	132	25	firms	firm	NOUN
fbem-26817	132	26	,	,	PUNCT
fbem-26817	132	27	law	law	NOUN
fbem-26817	132	28	firms	firm	NOUN
fbem-26817	132	29	and	and	CCONJ
fbem-26817	132	30	accounting	accounting	NOUN
fbem-26817	132	31	firms	firm	NOUN
fbem-26817	132	32	.	.	PUNCT
fbem-26817	133	1	the	the	DET
fbem-26817	133	2	financial	financial	PROPN
fbem-26817	133	3	fraud	fraud	NOUN
fbem-26817	133	4	case	case	NOUN
fbem-26817	133	5	of	of	ADP
fbem-26817	133	6	zeda	zeda	PROPN
fbem-26817	133	7	yisheng	yisheng	PROPN
fbem-26817	133	8	highlights	highlight	NOUN
fbem-26817	133	9	the	the	DET
fbem-26817	133	10	need	need	NOUN
fbem-26817	133	11	to	to	PART
fbem-26817	133	12	strengthen	strengthen	VERB
fbem-26817	133	13	supervision	supervision	NOUN
fbem-26817	133	14	.	.	PUNCT
fbem-26817	134	1	in	in	ADP
fbem-26817	134	2	march	march	PROPN
fbem-26817	134	3	2024	2024	NUM
fbem-26817	134	4	,	,	PUNCT
fbem-26817	134	5	the	the	DET
fbem-26817	134	6	china	china	PROPN
fbem-26817	134	7	securities	securities	PROPN
fbem-26817	134	8	regulatory	regulatory	PROPN
fbem-26817	134	9	commission	commission	PROPN
fbem-26817	134	10	issued	issue	VERB
fbem-26817	134	11	regulatory	regulatory	ADJ
fbem-26817	134	12	opinions	opinion	NOUN
fbem-26817	134	13	,	,	PUNCT
fbem-26817	134	14	and	and	CCONJ
fbem-26817	134	15	the	the	DET
fbem-26817	134	16	regulatory	regulatory	ADJ
fbem-26817	134	17	layout	layout	NOUN
fbem-26817	134	18	was	be	AUX
fbem-26817	134	19	initially	initially	ADV
fbem-26817	134	20	formed	form	VERB
fbem-26817	134	21	,	,	PUNCT
fbem-26817	134	22	but	but	CCONJ
fbem-26817	134	23	it	it	PRON
fbem-26817	134	24	still	still	ADV
fbem-26817	134	25	needs	need	VERB
fbem-26817	134	26	to	to	PART
fbem-26817	134	27	be	be	AUX
fbem-26817	134	28	refined	refine	VERB
fbem-26817	134	29	.	.	PUNCT
fbem-26817	135	1	the	the	DET
fbem-26817	135	2	government	government	NOUN
fbem-26817	135	3	needs	need	VERB
fbem-26817	135	4	to	to	PART
fbem-26817	135	5	improve	improve	VERB
fbem-26817	135	6	the	the	DET
fbem-26817	135	7	definition	definition	NOUN
fbem-26817	135	8	of	of	ADP
fbem-26817	135	9	financing	financing	NOUN
fbem-26817	135	10	trade	trade	NOUN
fbem-26817	135	11	,	,	PUNCT
fbem-26817	135	12	combine	combine	VERB
fbem-26817	135	13	the	the	DET
fbem-26817	135	14	strict	strict	ADJ
fbem-26817	135	15	judgment	judgment	NOUN
fbem-26817	135	16	of	of	ADP
fbem-26817	135	17	income	income	NOUN
fbem-26817	135	18	criteria	criterion	NOUN
fbem-26817	135	19	,	,	PUNCT
fbem-26817	135	20	clarify	clarify	VERB
fbem-26817	135	21	the	the	DET
fbem-26817	135	22	penetrating	penetrate	VERB
fbem-26817	135	23	regulatory	regulatory	ADJ
fbem-26817	135	24	rules	rule	NOUN
fbem-26817	135	25	,	,	PUNCT
fbem-26817	135	26	strengthen	strengthen	VERB
fbem-26817	135	27	the	the	DET
fbem-26817	135	28	"	"	PUNCT
fbem-26817	135	29	idle	idle	ADJ
fbem-26817	135	30	"	"	PUNCT
fbem-26817	135	31	trade	trade	NOUN
fbem-26817	135	32	supervision	supervision	NOUN
fbem-26817	135	33	,	,	PUNCT
fbem-26817	135	34	and	and	CCONJ
fbem-26817	135	35	improve	improve	VERB
fbem-26817	135	36	efficiency	efficiency	NOUN
fbem-26817	135	37	.	.	PUNCT
fbem-26817	136	1	at	at	ADP
fbem-26817	136	2	the	the	DET
fbem-26817	136	3	same	same	ADJ
fbem-26817	136	4	time	time	NOUN
fbem-26817	136	5	,	,	PUNCT
fbem-26817	136	6	build	build	VERB
fbem-26817	136	7	a	a	DET
fbem-26817	136	8	social	social	ADJ
fbem-26817	136	9	supervision	supervision	NOUN
fbem-26817	136	10	system	system	NOUN
fbem-26817	136	11	,	,	PUNCT
fbem-26817	136	12	such	such	ADJ
fbem-26817	136	13	as	as	ADP
fbem-26817	136	14	a	a	DET
fbem-26817	136	15	smart	smart	ADJ
fbem-26817	136	16	complaint	complaint	NOUN
fbem-26817	136	17	platform	platform	NOUN
fbem-26817	136	18	,	,	PUNCT
fbem-26817	136	19	to	to	PART
fbem-26817	136	20	reduce	reduce	VERB
fbem-26817	136	21	information	information	NOUN
fbem-26817	136	22	asymmetry	asymmetry	NOUN
fbem-26817	136	23	and	and	CCONJ
fbem-26817	136	24	protect	protect	VERB
fbem-26817	136	25	investors	investor	NOUN
fbem-26817	136	26	.	.	PUNCT
fbem-26817	137	1	the	the	DET
fbem-26817	137	2	government	government	NOUN
fbem-26817	137	3	should	should	AUX
fbem-26817	137	4	lead	lead	VERB
fbem-26817	137	5	the	the	DET
fbem-26817	137	6	strengthening	strengthening	NOUN
fbem-26817	137	7	of	of	ADP
fbem-26817	137	8	professional	professional	ADJ
fbem-26817	137	9	supervision	supervision	NOUN
fbem-26817	137	10	team	team	NOUN
fbem-26817	137	11	,	,	PUNCT
fbem-26817	137	12	guide	guide	VERB
fbem-26817	137	13	the	the	DET
fbem-26817	137	14	participation	participation	NOUN
fbem-26817	137	15	of	of	ADP
fbem-26817	137	16	multiple	multiple	ADJ
fbem-26817	137	17	parties	party	NOUN
fbem-26817	137	18	,	,	PUNCT
fbem-26817	137	19	form	form	VERB
fbem-26817	137	20	all	all	DET
fbem-26817	137	21	-	-	PUNCT
fbem-26817	137	22	round	round	NOUN
fbem-26817	137	23	supervision	supervision	NOUN
fbem-26817	137	24	,	,	PUNCT
fbem-26817	137	25	improve	improve	VERB
fbem-26817	137	26	the	the	DET
fbem-26817	137	27	auditing	auditing	NOUN
fbem-26817	137	28	power	power	NOUN
fbem-26817	137	29	of	of	ADP
fbem-26817	137	30	intermediary	intermediary	ADJ
fbem-26817	137	31	institutions	institution	NOUN
fbem-26817	137	32	,	,	PUNCT
fbem-26817	137	33	and	and	CCONJ
fbem-26817	137	34	promote	promote	VERB
fbem-26817	137	35	the	the	DET
fbem-26817	137	36	compliance	compliance	NOUN
fbem-26817	137	37	of	of	ADP
fbem-26817	137	38	enterprises	enterprise	NOUN
fbem-26817	137	39	.	.	PUNCT
fbem-26817	138	1	small	small	ADJ
fbem-26817	138	2	and	and	CCONJ
fbem-26817	138	3	medium	medium	ADJ
fbem-26817	138	4	-	-	PUNCT
fbem-26817	138	5	sized	sized	ADJ
fbem-26817	138	6	shareholders	shareholder	NOUN
fbem-26817	138	7	should	should	AUX
fbem-26817	138	8	enhance	enhance	VERB
fbem-26817	138	9	financial	financial	ADJ
fbem-26817	138	10	legal	legal	ADJ
fbem-26817	138	11	literacy	literacy	NOUN
fbem-26817	138	12	,	,	PUNCT
fbem-26817	138	13	take	take	VERB
fbem-26817	138	14	the	the	DET
fbem-26817	138	15	initiative	initiative	NOUN
fbem-26817	138	16	to	to	PART
fbem-26817	138	17	supervise	supervise	VERB
fbem-26817	138	18	financial	financial	ADJ
fbem-26817	138	19	information	information	NOUN
fbem-26817	138	20	,	,	PUNCT
fbem-26817	138	21	and	and	CCONJ
fbem-26817	138	22	actively	actively	ADV
fbem-26817	138	23	report	report	VERB
fbem-26817	138	24	violations	violation	NOUN
fbem-26817	138	25	;	;	PUNCT
fbem-26817	138	26	regulators	regulator	NOUN
fbem-26817	138	27	should	should	AUX
fbem-26817	138	28	strictly	strictly	ADV
fbem-26817	138	29	manage	manage	VERB
fbem-26817	138	30	brokerages	brokerage	NOUN
fbem-26817	138	31	,	,	PUNCT
fbem-26817	138	32	strengthen	strengthen	VERB
fbem-26817	138	33	supervision	supervision	NOUN
fbem-26817	138	34	,	,	PUNCT
fbem-26817	138	35	establish	establish	VERB
fbem-26817	138	36	a	a	DET
fbem-26817	138	37	public	public	ADJ
fbem-26817	138	38	whistle	whistle	NOUN
fbem-26817	138	39	-	-	PUNCT
fbem-26817	138	40	blowing	blow	VERB
fbem-26817	138	41	mechanism	mechanism	NOUN
fbem-26817	138	42	,	,	PUNCT
fbem-26817	138	43	use	use	VERB
fbem-26817	138	44	big	big	ADJ
fbem-26817	138	45	data	datum	NOUN
fbem-26817	138	46	network	network	NOUN
fbem-26817	138	47	supervision	supervision	NOUN
fbem-26817	138	48	,	,	PUNCT
fbem-26817	138	49	and	and	CCONJ
fbem-26817	138	50	severely	severely	ADV
fbem-26817	138	51	punish	punish	VERB
fbem-26817	138	52	false	false	ADJ
fbem-26817	138	53	information	information	NOUN
fbem-26817	138	54	.	.	PUNCT
fbem-26817	139	1	multiparty	multiparty	ADJ
fbem-26817	139	2	joint	joint	ADJ
fbem-26817	139	3	efforts	effort	NOUN
fbem-26817	139	4	to	to	PART
fbem-26817	139	5	maintain	maintain	VERB
fbem-26817	139	6	the	the	DET
fbem-26817	139	7	stable	stable	ADJ
fbem-26817	139	8	operation	operation	NOUN
fbem-26817	139	9	of	of	ADP
fbem-26817	139	10	the	the	DET
fbem-26817	139	11	capital	capital	NOUN
fbem-26817	139	12	market	market	NOUN
fbem-26817	139	13	.	.	PUNCT
fbem-26817	140	1	4.4.2	4.4.2	X
fbem-26817	140	2	.	.	PUNCT
fbem-26817	140	3	increase	increase	VERB
fbem-26817	140	4	violation	violation	NOUN
fbem-26817	140	5	costs	cost	VERB
fbem-26817	140	6	up	up	ADP
fbem-26817	140	7	to	to	ADP
fbem-26817	140	8	now	now	ADV
fbem-26817	140	9	,	,	PUNCT
fbem-26817	140	10	although	although	SCONJ
fbem-26817	140	11	the	the	DET
fbem-26817	140	12	new	new	ADJ
fbem-26817	140	13	"	"	PUNCT
fbem-26817	140	14	securities	security	NOUN
fbem-26817	140	15	law	law	NOUN
fbem-26817	140	16	"	"	PUNCT
fbem-26817	140	17	has	have	AUX
fbem-26817	140	18	greatly	greatly	ADV
fbem-26817	140	19	increased	increase	VERB
fbem-26817	140	20	the	the	DET
fbem-26817	140	21	penalty	penalty	NOUN
fbem-26817	140	22	for	for	ADP
fbem-26817	140	23	financial	financial	ADJ
fbem-26817	140	24	fraud	fraud	NOUN
fbem-26817	140	25	of	of	ADP
fbem-26817	140	26	listed	list	VERB
fbem-26817	140	27	companies	company	NOUN
fbem-26817	140	28	to	to	ADP
fbem-26817	140	29	10	10	NUM
fbem-26817	140	30	million	million	NUM
fbem-26817	140	31	yuan	yuan	NOUN
fbem-26817	140	32	,	,	PUNCT
fbem-26817	140	33	for	for	ADP
fbem-26817	140	34	some	some	DET
fbem-26817	140	35	companies	company	NOUN
fbem-26817	140	36	,	,	PUNCT
fbem-26817	140	37	the	the	DET
fbem-26817	140	38	fraud	fraud	NOUN
fbem-26817	140	39	proceeds	proceed	VERB
fbem-26817	140	40	still	still	ADV
fbem-26817	140	41	far	far	ADV
fbem-26817	140	42	exceed	exceed	VERB
fbem-26817	140	43	the	the	DET
fbem-26817	140	44	fine	fine	ADJ
fbem-26817	140	45	amount	amount	NOUN
fbem-26817	140	46	.	.	PUNCT
fbem-26817	141	1	therefore	therefore	ADV
fbem-26817	141	2	,	,	PUNCT
fbem-26817	141	3	the	the	DET
fbem-26817	141	4	regulator	regulator	NOUN
fbem-26817	141	5	needs	need	VERB
fbem-26817	141	6	to	to	PART
fbem-26817	141	7	improve	improve	VERB
fbem-26817	141	8	the	the	DET
fbem-26817	141	9	legislation	legislation	NOUN
fbem-26817	141	10	,	,	PUNCT
fbem-26817	141	11	in	in	ADP
fbem-26817	141	12	addition	addition	NOUN
fbem-26817	141	13	to	to	ADP
fbem-26817	141	14	economic	economic	ADJ
fbem-26817	141	15	fines	fine	NOUN
fbem-26817	141	16	,	,	PUNCT
fbem-26817	141	17	should	should	AUX
fbem-26817	141	18	also	also	ADV
fbem-26817	141	19	pursue	pursue	VERB
fbem-26817	141	20	civil	civil	ADJ
fbem-26817	141	21	and	and	CCONJ
fbem-26817	141	22	administrative	administrative	ADJ
fbem-26817	141	23	responsibilities	responsibility	NOUN
fbem-26817	141	24	,	,	PUNCT
fbem-26817	141	25	limit	limit	VERB
fbem-26817	141	26	the	the	DET
fbem-26817	141	27	fraudsters	fraudster	NOUN
fbem-26817	141	28	'	'	PART
fbem-26817	141	29	future	future	ADJ
fbem-26817	141	30	operations	operation	NOUN
fbem-26817	141	31	,	,	PUNCT
fbem-26817	141	32	and	and	CCONJ
fbem-26817	141	33	consider	consider	VERB
fbem-26817	141	34	fines	fine	NOUN
fbem-26817	141	35	or	or	CCONJ
fbem-26817	141	36	installment	installment	NOUN
fbem-26817	141	37	payments	payment	NOUN
fbem-26817	141	38	according	accord	VERB
fbem-26817	141	39	to	to	ADP
fbem-26817	141	40	the	the	DET
fbem-26817	141	41	percentage	percentage	NOUN
fbem-26817	141	42	of	of	ADP
fbem-26817	141	43	fraudulent	fraudulent	ADJ
fbem-26817	141	44	earnings	earning	NOUN
fbem-26817	141	45	to	to	PART
fbem-26817	141	46	warn	warn	VERB
fbem-26817	141	47	listed	list	VERB
fbem-26817	141	48	companies	company	NOUN
fbem-26817	141	49	.	.	PUNCT
fbem-26817	142	1	at	at	ADP
fbem-26817	142	2	the	the	DET
fbem-26817	142	3	same	same	ADJ
fbem-26817	142	4	time	time	NOUN
fbem-26817	142	5	,	,	PUNCT
fbem-26817	142	6	the	the	DET
fbem-26817	142	7	third	third	ADJ
fbem-26817	142	8	party	party	NOUN
fbem-26817	142	9	institutions	institution	NOUN
fbem-26817	142	10	involved	involve	VERB
fbem-26817	142	11	in	in	ADP
fbem-26817	142	12	fraud	fraud	NOUN
fbem-26817	142	13	should	should	AUX
fbem-26817	142	14	also	also	ADV
fbem-26817	142	15	be	be	AUX
fbem-26817	142	16	reasonably	reasonably	ADV
fbem-26817	142	17	punished	punish	VERB
fbem-26817	142	18	to	to	PART
fbem-26817	142	19	promote	promote	VERB
fbem-26817	142	20	their	their	PRON
fbem-26817	142	21	business	business	NOUN
fbem-26817	142	22	independence	independence	NOUN
fbem-26817	142	23	and	and	CCONJ
fbem-26817	142	24	professional	professional	ADJ
fbem-26817	142	25	ability	ability	NOUN
fbem-26817	142	26	.	.	PUNCT
fbem-26817	143	1	zeda	zeda	PROPN
fbem-26817	143	2	yisheng	yisheng	PROPN
fbem-26817	143	3	financial	financial	PROPN
fbem-26817	143	4	fraud	fraud	PROPN
fbem-26817	143	5	case	case	NOUN
fbem-26817	143	6	,	,	PUNCT
fbem-26817	143	7	kochi	kochi	NOUN
fbem-26817	143	8	personnel	personnel	NOUN
fbem-26817	143	9	involved	involve	VERB
fbem-26817	143	10	,	,	PUNCT
fbem-26817	143	11	the	the	DET
fbem-26817	143	12	impact	impact	NOUN
fbem-26817	143	13	is	be	AUX
fbem-26817	143	14	bad	bad	ADJ
fbem-26817	143	15	,	,	PUNCT
fbem-26817	143	16	need	need	VERB
fbem-26817	143	17	to	to	PART
fbem-26817	143	18	adhere	adhere	VERB
fbem-26817	143	19	to	to	ADP
fbem-26817	143	20	the	the	DET
fbem-26817	143	21	"	"	PUNCT
fbem-26817	143	22	whole	whole	ADJ
fbem-26817	143	23	chain	chain	NOUN
fbem-26817	143	24	"	"	PUNCT
fbem-26817	143	25	strict	strict	ADJ
fbem-26817	143	26	prosecution	prosecution	NOUN
fbem-26817	143	27	,	,	PUNCT
fbem-26817	143	28	reflecting	reflect	VERB
fbem-26817	143	29	the	the	DET
fbem-26817	143	30	"	"	PUNCT
fbem-26817	143	31	zero	zero	NUM
fbem-26817	143	32	tolerance	tolerance	NOUN
fbem-26817	143	33	"	"	PUNCT
fbem-26817	143	34	attitude	attitude	NOUN
fbem-26817	143	35	.	.	PUNCT
fbem-26817	144	1	once	once	SCONJ
fbem-26817	144	2	fraud	fraud	NOUN
fbem-26817	144	3	is	be	AUX
fbem-26817	144	4	found	find	VERB
fbem-26817	144	5	,	,	PUNCT
fbem-26817	144	6	it	it	PRON
fbem-26817	144	7	should	should	AUX
fbem-26817	144	8	be	be	AUX
fbem-26817	144	9	quickly	quickly	ADV
fbem-26817	144	10	responded	respond	VERB
fbem-26817	144	11	to	to	ADP
fbem-26817	144	12	,	,	PUNCT
fbem-26817	144	13	and	and	CCONJ
fbem-26817	144	14	audited	audit	VERB
fbem-26817	144	15	as	as	ADV
fbem-26817	144	16	early	early	ADV
fbem-26817	144	17	as	as	ADP
fbem-26817	144	18	possible	possible	ADJ
fbem-26817	144	19	to	to	PART
fbem-26817	144	20	maintain	maintain	VERB
fbem-26817	144	21	investor	investor	NOUN
fbem-26817	144	22	confidence	confidence	NOUN
fbem-26817	144	23	.	.	PUNCT
fbem-26817	145	1	in	in	ADP
fbem-26817	145	2	addition	addition	NOUN
fbem-26817	145	3	,	,	PUNCT
fbem-26817	145	4	tax	tax	NOUN
fbem-26817	145	5	,	,	PUNCT
fbem-26817	145	6	industry	industry	NOUN
fbem-26817	145	7	and	and	CCONJ
fbem-26817	145	8	commerce	commerce	NOUN
fbem-26817	145	9	departments	department	NOUN
fbem-26817	145	10	should	should	AUX
fbem-26817	145	11	also	also	ADV
fbem-26817	145	12	actively	actively	ADV
fbem-26817	145	13	supervise	supervise	VERB
fbem-26817	145	14	other	other	ADJ
fbem-26817	145	15	illegal	illegal	ADJ
fbem-26817	145	16	acts	act	NOUN
fbem-26817	145	17	of	of	ADP
fbem-26817	145	18	enterprises	enterprise	NOUN
fbem-26817	145	19	.	.	PUNCT
fbem-26817	146	1	the	the	DET
fbem-26817	146	2	regulatory	regulatory	ADJ
fbem-26817	146	3	authorities	authority	NOUN
fbem-26817	146	4	should	should	AUX
fbem-26817	146	5	increase	increase	VERB
fbem-26817	146	6	the	the	DET
fbem-26817	146	7	severity	severity	NOUN
fbem-26817	146	8	of	of	ADP
fbem-26817	146	9	punishment	punishment	NOUN
fbem-26817	146	10	,	,	PUNCT
fbem-26817	146	11	strengthen	strengthen	VERB
fbem-26817	146	12	judicial	judicial	ADJ
fbem-26817	146	13	accountability	accountability	NOUN
fbem-26817	146	14	,	,	PUNCT
fbem-26817	146	15	file	file	VERB
fbem-26817	146	16	investigations	investigation	NOUN
fbem-26817	146	17	on	on	ADP
fbem-26817	146	18	acts	act	NOUN
fbem-26817	146	19	that	that	PRON
fbem-26817	146	20	seriously	seriously	ADV
fbem-26817	146	21	harm	harm	VERB
fbem-26817	146	22	the	the	DET
fbem-26817	146	23	interests	interest	NOUN
fbem-26817	146	24	of	of	ADP
fbem-26817	146	25	investors	investor	NOUN
fbem-26817	146	26	,	,	PUNCT
fbem-26817	146	27	punish	punish	VERB
fbem-26817	146	28	severely	severely	ADV
fbem-26817	146	29	and	and	CCONJ
fbem-26817	146	30	severely	severely	ADV
fbem-26817	146	31	,	,	PUNCT
fbem-26817	146	32	form	form	VERB
fbem-26817	146	33	a	a	DET
fbem-26817	146	34	deterrent	deterrent	NOUN
fbem-26817	146	35	,	,	PUNCT
fbem-26817	146	36	resolutely	resolutely	ADV
fbem-26817	146	37	investigate	investigate	VERB
fbem-26817	146	38	the	the	DET
fbem-26817	146	39	responsibility	responsibility	NOUN
fbem-26817	146	40	of	of	ADP
fbem-26817	146	41	violators	violator	NOUN
fbem-26817	146	42	,	,	PUNCT
fbem-26817	146	43	and	and	CCONJ
fbem-26817	146	44	ensure	ensure	VERB
fbem-26817	146	45	the	the	DET
fbem-26817	146	46	normal	normal	ADJ
fbem-26817	146	47	operation	operation	NOUN
fbem-26817	146	48	of	of	ADP
fbem-26817	146	49	the	the	DET
fbem-26817	146	50	capital	capital	NOUN
fbem-26817	146	51	market	market	NOUN
fbem-26817	146	52	.	.	PUNCT
fbem-26817	147	1	acknowledgements	acknowledgement	NOUN
fbem-26817	147	2	this	this	DET
fbem-26817	147	3	work	work	NOUN
fbem-26817	147	4	is	be	AUX
fbem-26817	147	5	supported	support	VERB
fbem-26817	147	6	by	by	ADP
fbem-26817	147	7	the	the	DET
fbem-26817	147	8	graduate	graduate	ADJ
fbem-26817	147	9	quality	quality	NOUN
fbem-26817	147	10	course	course	NOUN
fbem-26817	147	11	114	114	NUM
fbem-26817	147	12	construction	construction	NOUN
fbem-26817	147	13	project	project	NOUN
fbem-26817	147	14	of	of	ADP
fbem-26817	147	15	sichuan	sichuan	PROPN
fbem-26817	147	16	university	university	PROPN
fbem-26817	147	17	of	of	ADP
fbem-26817	147	18	science	science	NOUN
fbem-26817	147	19	＆	＆	PROPN
fbem-26817	147	20	engneering	engneere	VERB
fbem-26817	147	21	,	,	PUNCT
fbem-26817	147	22	project	project	NOUN
fbem-26817	147	23	name	name	NOUN
fbem-26817	147	24	:	:	PUNCT
fbem-26817	147	25	audit	audit	NOUN
fbem-26817	147	26	theory	theory	NOUN
fbem-26817	147	27	and	and	CCONJ
fbem-26817	147	28	practice	practice	NOUN
fbem-26817	147	29	,	,	PUNCT
fbem-26817	147	30	project	project	NOUN
fbem-26817	147	31	number	number	NOUN
fbem-26817	147	32	:	:	PUNCT
fbem-26817	147	33	d10106023	d10106023	PROPN
fbem-26817	147	34	.	.	PUNCT
fbem-26817	148	1	references	reference	NOUN
fbem-26817	148	2	[	[	X
fbem-26817	148	3	1	1	X
fbem-26817	148	4	]	]	X
fbem-26817	148	5	tao	tao	PROPN
fbem-26817	148	6	xing	xing	PROPN
fbem-26817	148	7	xing	xing	PROPN
fbem-26817	148	8	.	.	PUNCT
fbem-26817	149	1	analysis	analysis	NOUN
fbem-26817	149	2	of	of	ADP
fbem-26817	149	3	financial	financial	ADJ
fbem-26817	149	4	fraud	fraud	NOUN
fbem-26817	149	5	in	in	ADP
fbem-26817	149	6	tongjitang	tongjitang	PROPN
fbem-26817	149	7	from	from	ADP
fbem-26817	149	8	the	the	DET
fbem-26817	149	9	perspective	perspective	NOUN
fbem-26817	149	10	of	of	ADP
fbem-26817	149	11	gone	go	VERB
fbem-26817	149	12	theory	theory	NOUN
fbem-26817	149	13	[	[	X
fbem-26817	149	14	j	j	X
fbem-26817	149	15	]	]	X
fbem-26817	149	16	.	.	PUNCT
fbem-26817	150	1	national	national	ADJ
fbem-26817	150	2	circulation	circulation	NOUN
fbem-26817	150	3	economy	economy	NOUN
fbem-26817	150	4	,	,	PUNCT
fbem-26817	150	5	2022(8):184	2022(8):184	NUM
fbem-26817	150	6	-	-	SYM
fbem-26817	150	7	186	186	NUM
fbem-26817	150	8	.	.	PUNCT
fbem-26817	151	1	[	[	X
fbem-26817	151	2	2	2	NUM
fbem-26817	151	3	]	]	X
fbem-26817	151	4	lin	lin	PROPN
fbem-26817	151	5	jing	jing	PROPN
fbem-26817	151	6	,	,	PUNCT
fbem-26817	151	7	guo	guo	PROPN
fbem-26817	151	8	junhang	junhang	PROPN
fbem-26817	151	9	.	.	PUNCT
fbem-26817	151	10	management	management	NOUN
fbem-26817	151	11	overconfidence	overconfidence	NOUN
fbem-26817	151	12	,	,	PUNCT
fbem-26817	151	13	internal	internal	ADJ
fbem-26817	151	14	control	control	NOUN
fbem-26817	151	15	and	and	CCONJ
fbem-26817	151	16	financial	financial	ADJ
fbem-26817	151	17	fraud	fraud	NOUN
fbem-26817	152	1	[	[	X
fbem-26817	152	2	j	j	X
fbem-26817	152	3	]	]	X
fbem-26817	152	4	.	.	PUNCT
fbem-26817	153	1	journal	journal	PROPN
fbem-26817	153	2	of	of	ADP
fbem-26817	153	3	finance	finance	NOUN
fbem-26817	153	4	and	and	CCONJ
fbem-26817	153	5	accounting	accounting	NOUN
fbem-26817	153	6	,	,	PUNCT
fbem-26817	153	7	2020(20	2020(20	NUM
fbem-26817	153	8	)	)	PUNCT
fbem-26817	153	9	.	.	PUNCT
fbem-26817	154	1	[	[	X
fbem-26817	154	2	3	3	X
fbem-26817	154	3	]	]	X
fbem-26817	154	4	fang	fang	X
fbem-26817	154	5	zhi	zhi	PROPN
fbem-26817	154	6	.	.	PUNCT
fbem-26817	155	1	analysis	analysis	NOUN
fbem-26817	155	2	of	of	ADP
fbem-26817	155	3	fraudulent	fraudulent	ADJ
fbem-26817	155	4	means	mean	NOUN
fbem-26817	155	5	of	of	ADP
fbem-26817	155	6	financial	financial	ADJ
fbem-26817	155	7	statements	statement	NOUN
fbem-26817	155	8	of	of	ADP
fbem-26817	155	9	listed	list	VERB
fbem-26817	155	10	companies	company	NOUN
fbem-26817	155	11	at	at	ADP
fbem-26817	155	12	home	home	ADV
fbem-26817	155	13	and	and	CCONJ
fbem-26817	155	14	abroad	abroad	ADV
fbem-26817	156	1	[	[	X
fbem-26817	156	2	j	j	X
fbem-26817	156	3	]	]	X
fbem-26817	156	4	.	.	PUNCT
fbem-26817	157	1	financial	financial	ADJ
fbem-26817	157	2	and	and	CCONJ
fbem-26817	157	3	economic	economic	ADJ
fbem-26817	157	4	circles	circle	NOUN
fbem-26817	157	5	,	,	PUNCT
fbem-26817	157	6	2016(36):177	2016(36):177	NUM
fbem-26817	157	7	.	.	PUNCT
fbem-26817	158	1	[	[	X
fbem-26817	158	2	4	4	X
fbem-26817	158	3	]	]	X
fbem-26817	158	4	zheng	zheng	PROPN
fbem-26817	158	5	liping	liping	PROPN
fbem-26817	158	6	,	,	PUNCT
fbem-26817	158	7	zhao	zhao	PROPN
fbem-26817	158	8	yang	yang	PROPN
fbem-26817	158	9	.	.	PUNCT
fbem-26817	159	1	a	a	DET
fbem-26817	159	2	study	study	NOUN
fbem-26817	159	3	on	on	ADP
fbem-26817	159	4	the	the	DET
fbem-26817	159	5	causes	cause	NOUN
fbem-26817	159	6	and	and	CCONJ
fbem-26817	159	7	governance	governance	NOUN
fbem-26817	159	8	of	of	ADP
fbem-26817	159	9	financial	financial	ADJ
fbem-26817	159	10	fraud	fraud	NOUN
fbem-26817	159	11	in	in	ADP
fbem-26817	159	12	listed	list	VERB
fbem-26817	159	13	companies	company	NOUN
fbem-26817	159	14	:	:	PUNCT
fbem-26817	159	15	a	a	DET
fbem-26817	159	16	case	case	NOUN
fbem-26817	159	17	study	study	NOUN
fbem-26817	159	18	of	of	ADP
fbem-26817	159	19	luckin	luckin	ADJ
fbem-26817	159	20	coffee	coffee	NOUN
fbem-26817	159	21	company	company	NOUN
fbem-26817	160	1	[	[	X
fbem-26817	160	2	j	j	X
fbem-26817	160	3	]	]	X
fbem-26817	160	4	.	.	PUNCT
fbem-26817	161	1	management	management	NOUN
fbem-26817	161	2	modernization	modernization	NOUN
fbem-26817	161	3	,	,	PUNCT
fbem-26817	161	4	2020	2020	NUM
fbem-26817	161	5	,	,	PUNCT
fbem-26817	161	6	40(04):4	40(04):4	PROPN
fbem-26817	161	7	-	-	PUNCT
fbem-26817	161	8	6	6	NUM
fbem-26817	161	9	.	.	PUNCT
fbem-26817	162	1	[	[	X
fbem-26817	162	2	5	5	X
fbem-26817	162	3	]	]	X
fbem-26817	162	4	shi	shi	PROPN
fbem-26817	162	5	jinlong	jinlong	PROPN
fbem-26817	162	6	,	,	PUNCT
fbem-26817	162	7	han	han	PROPN
fbem-26817	162	8	yuping	yuping	PROPN
fbem-26817	162	9	.	.	PUNCT
fbem-26817	163	1	analysis	analysis	NOUN
fbem-26817	163	2	of	of	ADP
fbem-26817	163	3	financial	financial	ADJ
fbem-26817	163	4	fraud	fraud	NOUN
fbem-26817	163	5	of	of	ADP
fbem-26817	163	6	listed	list	VERB
fbem-26817	163	7	companies	company	NOUN
fbem-26817	163	8	based	base	VERB
fbem-26817	163	9	on	on	ADP
fbem-26817	163	10	gone	go	VERB
fbem-26817	163	11	theory	theory	NOUN
fbem-26817	163	12	[	[	X
fbem-26817	163	13	j	j	X
fbem-26817	163	14	]	]	X
fbem-26817	163	15	.	.	PUNCT
fbem-26817	164	1	friends	friend	NOUN
fbem-26817	164	2	of	of	ADP
fbem-26817	164	3	accounting	accounting	NOUN
fbem-26817	164	4	,	,	PUNCT
fbem-26817	164	5	2013	2013	NUM
fbem-26817	164	6	,	,	PUNCT
fbem-26817	164	7	(	(	PUNCT
fbem-26817	164	8	23):98	23):98	NUM
fbem-26817	164	9	-	-	SYM
fbem-26817	164	10	100	100	NUM
fbem-26817	164	11	.	.	PUNCT