id	sid	tid	token	lemma	pos
fbem-27254	1	1	frontiers	frontier	NOUN
fbem-27254	1	2	in	in	ADP
fbem-27254	1	3	business	business	NOUN
fbem-27254	1	4	,	,	PUNCT
fbem-27254	1	5	economics	economic	NOUN
fbem-27254	1	6	and	and	CCONJ
fbem-27254	1	7	management	management	NOUN
fbem-27254	1	8	issn	issn	PROPN
fbem-27254	1	9	:	:	PUNCT
fbem-27254	1	10	2766	2766	NUM
fbem-27254	1	11	-	-	PUNCT
fbem-27254	1	12	824x	824x	NUM
fbem-27254	1	13	|	|	ADJ
fbem-27254	1	14	vol	vol	NOUN
fbem-27254	1	15	.	.	PROPN
fbem-27254	1	16	17	17	NUM
fbem-27254	1	17	,	,	PUNCT
fbem-27254	1	18	no	no	INTJ
fbem-27254	1	19	.	.	NOUN
fbem-27254	1	20	2	2	NUM
fbem-27254	1	21	,	,	PUNCT
fbem-27254	1	22	2024	2024	NUM
fbem-27254	1	23	35	35	NUM
fbem-27254	1	24	research	research	NOUN
fbem-27254	1	25	on	on	ADP
fbem-27254	1	26	risk	risk	NOUN
fbem-27254	1	27	control	control	NOUN
fbem-27254	1	28	and	and	CCONJ
fbem-27254	1	29	internal	internal	ADJ
fbem-27254	1	30	control	control	NOUN
fbem-27254	1	31	in	in	ADP
fbem-27254	1	32	corporate	corporate	ADJ
fbem-27254	1	33	accounting	accounting	NOUN
fbem-27254	1	34	fu	fu	PROPN
fbem-27254	1	35	wang	wang	PROPN
fbem-27254	1	36	,	,	PUNCT
fbem-27254	1	37	xiaoyu	xiaoyu	PROPN
fbem-27254	1	38	yang	yang	PROPN
fbem-27254	1	39	school	school	PROPN
fbem-27254	1	40	of	of	ADP
fbem-27254	1	41	management	management	NOUN
fbem-27254	1	42	,	,	PUNCT
fbem-27254	1	43	sichuan	sichuan	PROPN
fbem-27254	1	44	university	university	PROPN
fbem-27254	1	45	of	of	ADP
fbem-27254	1	46	science	science	PROPN
fbem-27254	1	47	&	&	CCONJ
fbem-27254	1	48	engineering	engineering	PROPN
fbem-27254	1	49	,	,	PUNCT
fbem-27254	1	50	zigong	zigong	PROPN
fbem-27254	1	51	,	,	PUNCT
fbem-27254	1	52	643000	643000	NUM
fbem-27254	1	53	,	,	PUNCT
fbem-27254	1	54	china	china	PROPN
fbem-27254	1	55	abstract	abstract	PROPN
fbem-27254	1	56	:	:	PUNCT
fbem-27254	1	57	as	as	SCONJ
fbem-27254	1	58	the	the	DET
fbem-27254	1	59	market	market	NOUN
fbem-27254	1	60	economy	economy	NOUN
fbem-27254	1	61	rapidly	rapidly	ADV
fbem-27254	1	62	develops	develop	VERB
fbem-27254	1	63	,	,	PUNCT
fbem-27254	1	64	new	new	ADJ
fbem-27254	1	65	opportunities	opportunity	NOUN
fbem-27254	1	66	arise	arise	VERB
fbem-27254	1	67	for	for	ADP
fbem-27254	1	68	modern	modern	ADJ
fbem-27254	1	69	business	business	NOUN
fbem-27254	1	70	growth	growth	NOUN
fbem-27254	1	71	,	,	PUNCT
fbem-27254	1	72	yet	yet	CCONJ
fbem-27254	1	73	the	the	DET
fbem-27254	1	74	complexity	complexity	NOUN
fbem-27254	1	75	of	of	ADP
fbem-27254	1	76	financial	financial	ADJ
fbem-27254	1	77	risks	risk	NOUN
fbem-27254	1	78	and	and	CCONJ
fbem-27254	1	79	internal	internal	ADJ
fbem-27254	1	80	control	control	NOUN
fbem-27254	1	81	issues	issue	NOUN
fbem-27254	1	82	that	that	PRON
fbem-27254	1	83	enterprises	enterprise	NOUN
fbem-27254	1	84	face	face	VERB
fbem-27254	1	85	also	also	ADV
fbem-27254	1	86	increases	increase	VERB
fbem-27254	1	87	.	.	PUNCT
fbem-27254	2	1	to	to	PART
fbem-27254	2	2	maintain	maintain	VERB
fbem-27254	2	3	stable	stable	ADJ
fbem-27254	2	4	development	development	NOUN
fbem-27254	2	5	in	in	ADP
fbem-27254	2	6	the	the	DET
fbem-27254	2	7	fierce	fierce	ADJ
fbem-27254	2	8	industry	industry	NOUN
fbem-27254	2	9	competition	competition	NOUN
fbem-27254	2	10	and	and	CCONJ
fbem-27254	2	11	effectively	effectively	ADV
fbem-27254	2	12	tackle	tackle	VERB
fbem-27254	2	13	various	various	ADJ
fbem-27254	2	14	challenges	challenge	NOUN
fbem-27254	2	15	,	,	PUNCT
fbem-27254	2	16	internal	internal	ADJ
fbem-27254	2	17	managers	manager	NOUN
fbem-27254	2	18	and	and	CCONJ
fbem-27254	2	19	related	related	ADJ
fbem-27254	2	20	staff	staff	NOUN
fbem-27254	2	21	need	need	VERB
fbem-27254	2	22	to	to	PART
fbem-27254	2	23	transform	transform	VERB
fbem-27254	2	24	traditional	traditional	ADJ
fbem-27254	2	25	thinking	thinking	NOUN
fbem-27254	2	26	,	,	PUNCT
fbem-27254	2	27	strengthening	strengthen	VERB
fbem-27254	2	28	risk	risk	NOUN
fbem-27254	2	29	control	control	NOUN
fbem-27254	2	30	and	and	CCONJ
fbem-27254	2	31	internal	internal	ADJ
fbem-27254	2	32	controls	control	NOUN
fbem-27254	2	33	within	within	ADP
fbem-27254	2	34	accounting	accounting	NOUN
fbem-27254	2	35	.	.	PUNCT
fbem-27254	3	1	risk	risk	NOUN
fbem-27254	3	2	control	control	NOUN
fbem-27254	3	3	mainly	mainly	ADV
fbem-27254	3	4	focuses	focus	VERB
fbem-27254	3	5	on	on	ADP
fbem-27254	3	6	risks	risk	NOUN
fbem-27254	3	7	related	relate	VERB
fbem-27254	3	8	to	to	ADP
fbem-27254	3	9	the	the	DET
fbem-27254	3	10	distortion	distortion	NOUN
fbem-27254	3	11	of	of	ADP
fbem-27254	3	12	accounting	accounting	NOUN
fbem-27254	3	13	information	information	NOUN
fbem-27254	3	14	,	,	PUNCT
fbem-27254	3	15	misappropriation	misappropriation	NOUN
fbem-27254	3	16	of	of	ADP
fbem-27254	3	17	funds	fund	NOUN
fbem-27254	3	18	,	,	PUNCT
fbem-27254	3	19	and	and	CCONJ
fbem-27254	3	20	tax	tax	NOUN
fbem-27254	3	21	compliance	compliance	NOUN
fbem-27254	3	22	,	,	PUNCT
fbem-27254	3	23	whereas	whereas	SCONJ
fbem-27254	3	24	internal	internal	ADJ
fbem-27254	3	25	control	control	NOUN
fbem-27254	3	26	focuses	focus	VERB
fbem-27254	3	27	on	on	ADP
fbem-27254	3	28	solving	solve	VERB
fbem-27254	3	29	problems	problem	NOUN
fbem-27254	3	30	such	such	ADJ
fbem-27254	3	31	as	as	ADP
fbem-27254	3	32	inaccuracies	inaccuracy	NOUN
fbem-27254	3	33	in	in	ADP
fbem-27254	3	34	financial	financial	ADJ
fbem-27254	3	35	data	datum	NOUN
fbem-27254	3	36	processing	processing	NOUN
fbem-27254	3	37	,	,	PUNCT
fbem-27254	3	38	deficiencies	deficiency	NOUN
fbem-27254	3	39	in	in	ADP
fbem-27254	3	40	the	the	DET
fbem-27254	3	41	internal	internal	ADJ
fbem-27254	3	42	control	control	NOUN
fbem-27254	3	43	system	system	NOUN
fbem-27254	3	44	,	,	PUNCT
fbem-27254	3	45	and	and	CCONJ
fbem-27254	3	46	lack	lack	NOUN
fbem-27254	3	47	of	of	ADP
fbem-27254	3	48	internal	internal	ADJ
fbem-27254	3	49	communication	communication	NOUN
fbem-27254	3	50	.	.	PUNCT
fbem-27254	4	1	however	however	ADV
fbem-27254	4	2	,	,	PUNCT
fbem-27254	4	3	there	there	PRON
fbem-27254	4	4	is	be	VERB
fbem-27254	4	5	a	a	DET
fbem-27254	4	6	mutual	mutual	ADJ
fbem-27254	4	7	influence	influence	NOUN
fbem-27254	4	8	between	between	ADP
fbem-27254	4	9	risk	risk	NOUN
fbem-27254	4	10	control	control	NOUN
fbem-27254	4	11	and	and	CCONJ
fbem-27254	4	12	internal	internal	ADJ
fbem-27254	4	13	control	control	NOUN
fbem-27254	4	14	,	,	PUNCT
fbem-27254	4	15	indicating	indicate	VERB
fbem-27254	4	16	that	that	SCONJ
fbem-27254	4	17	they	they	PRON
fbem-27254	4	18	complement	complement	VERB
fbem-27254	4	19	each	each	DET
fbem-27254	4	20	other	other	ADJ
fbem-27254	4	21	.	.	PUNCT
fbem-27254	5	1	this	this	DET
fbem-27254	5	2	paper	paper	NOUN
fbem-27254	5	3	deeply	deeply	ADV
fbem-27254	5	4	analyzes	analyze	VERB
fbem-27254	5	5	the	the	DET
fbem-27254	5	6	existing	exist	VERB
fbem-27254	5	7	problems	problem	NOUN
fbem-27254	5	8	in	in	ADP
fbem-27254	5	9	risk	risk	NOUN
fbem-27254	5	10	control	control	NOUN
fbem-27254	5	11	and	and	CCONJ
fbem-27254	5	12	internal	internal	ADJ
fbem-27254	5	13	control	control	NOUN
fbem-27254	5	14	in	in	ADP
fbem-27254	5	15	current	current	ADJ
fbem-27254	5	16	corporate	corporate	ADJ
fbem-27254	5	17	accounting	accounting	NOUN
fbem-27254	5	18	,	,	PUNCT
fbem-27254	5	19	proposes	propose	VERB
fbem-27254	5	20	improvement	improvement	NOUN
fbem-27254	5	21	measures	measure	NOUN
fbem-27254	5	22	according	accord	VERB
fbem-27254	5	23	to	to	ADP
fbem-27254	5	24	specific	specific	ADJ
fbem-27254	5	25	conditions	condition	NOUN
fbem-27254	5	26	,	,	PUNCT
fbem-27254	5	27	and	and	CCONJ
fbem-27254	5	28	enhances	enhance	VERB
fbem-27254	5	29	the	the	DET
fbem-27254	5	30	levels	level	NOUN
fbem-27254	5	31	of	of	ADP
fbem-27254	5	32	risk	risk	NOUN
fbem-27254	5	33	control	control	NOUN
fbem-27254	5	34	and	and	CCONJ
fbem-27254	5	35	internal	internal	ADJ
fbem-27254	5	36	control	control	NOUN
fbem-27254	5	37	in	in	ADP
fbem-27254	5	38	corporate	corporate	ADJ
fbem-27254	5	39	accounting	accounting	NOUN
fbem-27254	5	40	through	through	ADP
fbem-27254	5	41	methods	method	NOUN
fbem-27254	5	42	such	such	ADJ
fbem-27254	5	43	as	as	ADP
fbem-27254	5	44	improving	improve	VERB
fbem-27254	5	45	personnel	personnel	NOUN
fbem-27254	5	46	professionalism	professionalism	NOUN
fbem-27254	5	47	,	,	PUNCT
fbem-27254	5	48	standardizing	standardize	VERB
fbem-27254	5	49	accounting	accounting	NOUN
fbem-27254	5	50	standards	standard	NOUN
fbem-27254	5	51	,	,	PUNCT
fbem-27254	5	52	and	and	CCONJ
fbem-27254	5	53	constructing	construct	VERB
fbem-27254	5	54	a	a	DET
fbem-27254	5	55	comprehensive	comprehensive	ADJ
fbem-27254	5	56	internal	internal	ADJ
fbem-27254	5	57	control	control	NOUN
fbem-27254	5	58	system	system	NOUN
fbem-27254	5	59	,	,	PUNCT
fbem-27254	5	60	thereby	thereby	ADV
fbem-27254	5	61	providing	provide	VERB
fbem-27254	5	62	a	a	DET
fbem-27254	5	63	strong	strong	ADJ
fbem-27254	5	64	guarantee	guarantee	NOUN
fbem-27254	5	65	for	for	ADP
fbem-27254	5	66	the	the	DET
fbem-27254	5	67	sustainable	sustainable	ADJ
fbem-27254	5	68	development	development	NOUN
fbem-27254	5	69	of	of	ADP
fbem-27254	5	70	enterprises	enterprise	NOUN
fbem-27254	5	71	.	.	PUNCT
fbem-27254	6	1	keywords	keyword	NOUN
fbem-27254	6	2	:	:	PUNCT
fbem-27254	6	3	corporate	corporate	ADJ
fbem-27254	6	4	accounting	accounting	NOUN
fbem-27254	6	5	,	,	PUNCT
fbem-27254	6	6	risk	risk	NOUN
fbem-27254	6	7	control	control	NOUN
fbem-27254	6	8	,	,	PUNCT
fbem-27254	6	9	internal	internal	ADJ
fbem-27254	6	10	control	control	NOUN
fbem-27254	6	11	.	.	PUNCT
fbem-27254	7	1	1	1	X
fbem-27254	7	2	.	.	X
fbem-27254	7	3	introduction	introduction	NOUN
fbem-27254	7	4	in	in	ADP
fbem-27254	7	5	the	the	DET
fbem-27254	7	6	rapidly	rapidly	ADV
fbem-27254	7	7	changing	change	VERB
fbem-27254	7	8	market	market	NOUN
fbem-27254	7	9	environment	environment	NOUN
fbem-27254	7	10	,	,	PUNCT
fbem-27254	7	11	enterprises	enterprise	NOUN
fbem-27254	7	12	face	face	VERB
fbem-27254	7	13	unprecedented	unprecedented	ADJ
fbem-27254	7	14	competitive	competitive	ADJ
fbem-27254	7	15	pressures	pressure	NOUN
fbem-27254	7	16	and	and	CCONJ
fbem-27254	7	17	financial	financial	ADJ
fbem-27254	7	18	risks	risk	NOUN
fbem-27254	7	19	due	due	ADP
fbem-27254	7	20	to	to	ADP
fbem-27254	7	21	the	the	DET
fbem-27254	7	22	expansion	expansion	NOUN
fbem-27254	7	23	of	of	ADP
fbem-27254	7	24	operating	operating	NOUN
fbem-27254	7	25	scale	scale	NOUN
fbem-27254	7	26	and	and	CCONJ
fbem-27254	7	27	business	business	NOUN
fbem-27254	7	28	scope	scope	NOUN
fbem-27254	7	29	.	.	PUNCT
fbem-27254	8	1	corporate	corporate	ADJ
fbem-27254	8	2	accounting	accounting	NOUN
fbem-27254	8	3	,	,	PUNCT
fbem-27254	8	4	as	as	ADP
fbem-27254	8	5	the	the	DET
fbem-27254	8	6	core	core	NOUN
fbem-27254	8	7	of	of	ADP
fbem-27254	8	8	enterprise	enterprise	NOUN
fbem-27254	8	9	management	management	NOUN
fbem-27254	8	10	,	,	PUNCT
fbem-27254	8	11	highlights	highlight	VERB
fbem-27254	8	12	the	the	DET
fbem-27254	8	13	increasing	increase	VERB
fbem-27254	8	14	importance	importance	NOUN
fbem-27254	8	15	of	of	ADP
fbem-27254	8	16	risk	risk	NOUN
fbem-27254	8	17	control	control	NOUN
fbem-27254	8	18	and	and	CCONJ
fbem-27254	8	19	internal	internal	ADJ
fbem-27254	8	20	control	control	NOUN
fbem-27254	8	21	.	.	PUNCT
fbem-27254	9	1	their	their	PRON
fbem-27254	9	2	safety	safety	NOUN
fbem-27254	9	3	and	and	CCONJ
fbem-27254	9	4	accuracy	accuracy	NOUN
fbem-27254	9	5	are	be	AUX
fbem-27254	9	6	crucial	crucial	ADJ
fbem-27254	9	7	for	for	ADP
fbem-27254	9	8	the	the	DET
fbem-27254	9	9	sustainable	sustainable	ADJ
fbem-27254	9	10	development	development	NOUN
fbem-27254	9	11	of	of	ADP
fbem-27254	9	12	enterprises	enterprise	NOUN
fbem-27254	9	13	,	,	PUNCT
fbem-27254	9	14	protecting	protect	VERB
fbem-27254	9	15	them	they	PRON
fbem-27254	9	16	from	from	ADP
fbem-27254	9	17	financial	financial	ADJ
fbem-27254	9	18	risks	risk	NOUN
fbem-27254	9	19	and	and	CCONJ
fbem-27254	9	20	ensuring	ensure	VERB
fbem-27254	9	21	effective	effective	ADJ
fbem-27254	9	22	and	and	CCONJ
fbem-27254	9	23	rational	rational	ADJ
fbem-27254	9	24	decisionmaking	decisionmaking	NOUN
fbem-27254	9	25	.	.	PUNCT
fbem-27254	10	1	however	however	ADV
fbem-27254	10	2	,	,	PUNCT
fbem-27254	10	3	affected	affect	VERB
fbem-27254	10	4	by	by	ADP
fbem-27254	10	5	various	various	ADJ
fbem-27254	10	6	objective	objective	ADJ
fbem-27254	10	7	factors	factor	NOUN
fbem-27254	10	8	,	,	PUNCT
fbem-27254	10	9	significant	significant	ADJ
fbem-27254	10	10	drawbacks	drawback	NOUN
fbem-27254	10	11	still	still	ADV
fbem-27254	10	12	exist	exist	VERB
fbem-27254	10	13	in	in	ADP
fbem-27254	10	14	risk	risk	NOUN
fbem-27254	10	15	control	control	NOUN
fbem-27254	10	16	and	and	CCONJ
fbem-27254	10	17	internal	internal	ADJ
fbem-27254	10	18	control	control	NOUN
fbem-27254	10	19	,	,	PUNCT
fbem-27254	10	20	compounded	compound	VERB
fbem-27254	10	21	by	by	ADP
fbem-27254	10	22	the	the	DET
fbem-27254	10	23	uneven	uneven	ADJ
fbem-27254	10	24	comprehensive	comprehensive	ADJ
fbem-27254	10	25	quality	quality	NOUN
fbem-27254	10	26	of	of	ADP
fbem-27254	10	27	accounting	accounting	NOUN
fbem-27254	10	28	personnel	personnel	NOUN
fbem-27254	10	29	and	and	CCONJ
fbem-27254	10	30	the	the	DET
fbem-27254	10	31	lack	lack	NOUN
fbem-27254	10	32	of	of	ADP
fbem-27254	10	33	a	a	DET
fbem-27254	10	34	comprehensive	comprehensive	ADJ
fbem-27254	10	35	internal	internal	ADJ
fbem-27254	10	36	control	control	NOUN
fbem-27254	10	37	system	system	NOUN
fbem-27254	10	38	,	,	PUNCT
fbem-27254	10	39	which	which	PRON
fbem-27254	10	40	directly	directly	ADV
fbem-27254	10	41	affect	affect	VERB
fbem-27254	10	42	the	the	DET
fbem-27254	10	43	effectiveness	effectiveness	NOUN
fbem-27254	10	44	and	and	CCONJ
fbem-27254	10	45	accuracy	accuracy	NOUN
fbem-27254	10	46	of	of	ADP
fbem-27254	10	47	accounting	accounting	NOUN
fbem-27254	10	48	and	and	CCONJ
fbem-27254	10	49	ultimately	ultimately	ADV
fbem-27254	10	50	impact	impact	VERB
fbem-27254	10	51	the	the	DET
fbem-27254	10	52	overall	overall	ADJ
fbem-27254	10	53	operational	operational	ADJ
fbem-27254	10	54	efficiency	efficiency	NOUN
fbem-27254	10	55	of	of	ADP
fbem-27254	10	56	enterprises	enterprise	NOUN
fbem-27254	10	57	[	[	X
fbem-27254	10	58	1	1	NUM
fbem-27254	10	59	-	-	SYM
fbem-27254	10	60	2	2	NUM
fbem-27254	10	61	]	]	PUNCT
fbem-27254	10	62	.	.	PUNCT
fbem-27254	11	1	therefore	therefore	ADV
fbem-27254	11	2	,	,	PUNCT
fbem-27254	11	3	it	it	PRON
fbem-27254	11	4	is	be	AUX
fbem-27254	11	5	essential	essential	ADJ
fbem-27254	11	6	to	to	PART
fbem-27254	11	7	conduct	conduct	VERB
fbem-27254	11	8	a	a	DET
fbem-27254	11	9	comprehensive	comprehensive	ADJ
fbem-27254	11	10	analysis	analysis	NOUN
fbem-27254	11	11	of	of	ADP
fbem-27254	11	12	the	the	DET
fbem-27254	11	13	issues	issue	NOUN
fbem-27254	11	14	in	in	ADP
fbem-27254	11	15	risk	risk	NOUN
fbem-27254	11	16	control	control	NOUN
fbem-27254	11	17	and	and	CCONJ
fbem-27254	11	18	internal	internal	ADJ
fbem-27254	11	19	control	control	NOUN
fbem-27254	11	20	in	in	ADP
fbem-27254	11	21	corporate	corporate	ADJ
fbem-27254	11	22	accounting	accounting	NOUN
fbem-27254	11	23	,	,	PUNCT
fbem-27254	11	24	develop	develop	VERB
fbem-27254	11	25	appropriate	appropriate	ADJ
fbem-27254	11	26	solutions	solution	NOUN
fbem-27254	11	27	in	in	ADP
fbem-27254	11	28	line	line	NOUN
fbem-27254	11	29	with	with	ADP
fbem-27254	11	30	industry	industry	NOUN
fbem-27254	11	31	development	development	NOUN
fbem-27254	11	32	needs	need	NOUN
fbem-27254	11	33	and	and	CCONJ
fbem-27254	11	34	corporate	corporate	ADJ
fbem-27254	11	35	characteristics	characteristic	NOUN
fbem-27254	11	36	,	,	PUNCT
fbem-27254	11	37	and	and	CCONJ
fbem-27254	11	38	improve	improve	VERB
fbem-27254	11	39	the	the	DET
fbem-27254	11	40	effectiveness	effectiveness	NOUN
fbem-27254	11	41	of	of	ADP
fbem-27254	11	42	both	both	PRON
fbem-27254	11	43	internal	internal	ADJ
fbem-27254	11	44	control	control	NOUN
fbem-27254	11	45	and	and	CCONJ
fbem-27254	11	46	risk	risk	NOUN
fbem-27254	11	47	control	control	NOUN
fbem-27254	11	48	to	to	PART
fbem-27254	11	49	ensure	ensure	VERB
fbem-27254	11	50	smooth	smooth	ADJ
fbem-27254	11	51	business	business	NOUN
fbem-27254	11	52	operations	operation	NOUN
fbem-27254	11	53	.	.	PUNCT
fbem-27254	12	1	2	2	X
fbem-27254	12	2	.	.	X
fbem-27254	12	3	the	the	DET
fbem-27254	12	4	relationship	relationship	NOUN
fbem-27254	12	5	between	between	ADP
fbem-27254	12	6	financial	financial	ADJ
fbem-27254	12	7	risk	risk	NOUN
fbem-27254	12	8	and	and	CCONJ
fbem-27254	12	9	internal	internal	ADJ
fbem-27254	12	10	control	control	NOUN
fbem-27254	12	11	2.1	2.1	NUM
fbem-27254	12	12	.	.	PUNCT
fbem-27254	13	1	the	the	DET
fbem-27254	13	2	influence	influence	NOUN
fbem-27254	13	3	of	of	ADP
fbem-27254	13	4	risk	risk	NOUN
fbem-27254	13	5	control	control	NOUN
fbem-27254	13	6	on	on	ADP
fbem-27254	13	7	internal	internal	ADJ
fbem-27254	13	8	control	control	NOUN
fbem-27254	13	9	in	in	ADP
fbem-27254	13	10	daily	daily	ADJ
fbem-27254	13	11	business	business	NOUN
fbem-27254	13	12	management	management	NOUN
fbem-27254	13	13	,	,	PUNCT
fbem-27254	13	14	enterprises	enterprise	NOUN
fbem-27254	13	15	must	must	AUX
fbem-27254	13	16	deal	deal	VERB
fbem-27254	13	17	with	with	ADP
fbem-27254	13	18	complex	complex	ADJ
fbem-27254	13	19	and	and	CCONJ
fbem-27254	13	20	changing	change	VERB
fbem-27254	13	21	market	market	NOUN
fbem-27254	13	22	conditions	condition	NOUN
fbem-27254	13	23	where	where	SCONJ
fbem-27254	13	24	risk	risk	NOUN
fbem-27254	13	25	control	control	NOUN
fbem-27254	13	26	significantly	significantly	ADV
fbem-27254	13	27	impacts	impact	VERB
fbem-27254	13	28	internal	internal	ADJ
fbem-27254	13	29	control	control	NOUN
fbem-27254	13	30	.	.	PUNCT
fbem-27254	14	1	developing	develop	VERB
fbem-27254	14	2	effective	effective	ADJ
fbem-27254	14	3	risk	risk	NOUN
fbem-27254	14	4	control	control	NOUN
fbem-27254	14	5	strategies	strategy	NOUN
fbem-27254	14	6	can	can	AUX
fbem-27254	14	7	optimize	optimize	VERB
fbem-27254	14	8	internal	internal	ADJ
fbem-27254	14	9	control	control	NOUN
fbem-27254	14	10	systems	system	NOUN
fbem-27254	14	11	by	by	ADP
fbem-27254	14	12	identifying	identify	VERB
fbem-27254	14	13	and	and	CCONJ
fbem-27254	14	14	assessing	assess	VERB
fbem-27254	14	15	various	various	ADJ
fbem-27254	14	16	risks	risk	NOUN
fbem-27254	14	17	that	that	PRON
fbem-27254	14	18	negatively	negatively	ADV
fbem-27254	14	19	affect	affect	VERB
fbem-27254	14	20	corporate	corporate	ADJ
fbem-27254	14	21	finance	finance	NOUN
fbem-27254	14	22	,	,	PUNCT
fbem-27254	14	23	such	such	ADJ
fbem-27254	14	24	as	as	ADP
fbem-27254	14	25	distortion	distortion	NOUN
fbem-27254	14	26	of	of	ADP
fbem-27254	14	27	accounting	accounting	NOUN
fbem-27254	14	28	information	information	NOUN
fbem-27254	14	29	,	,	PUNCT
fbem-27254	14	30	misappropriation	misappropriation	NOUN
fbem-27254	14	31	of	of	ADP
fbem-27254	14	32	funds	fund	NOUN
fbem-27254	14	33	,	,	PUNCT
fbem-27254	14	34	and	and	CCONJ
fbem-27254	14	35	tax	tax	NOUN
fbem-27254	14	36	compliance	compliance	NOUN
fbem-27254	14	37	risks	risk	NOUN
fbem-27254	14	38	.	.	PUNCT
fbem-27254	15	1	the	the	DET
fbem-27254	15	2	process	process	NOUN
fbem-27254	15	3	of	of	ADP
fbem-27254	15	4	identifying	identify	VERB
fbem-27254	15	5	and	and	CCONJ
fbem-27254	15	6	evaluating	evaluate	VERB
fbem-27254	15	7	risks	risk	NOUN
fbem-27254	15	8	helps	help	VERB
fbem-27254	15	9	enterprises	enterprise	NOUN
fbem-27254	15	10	continuously	continuously	ADV
fbem-27254	15	11	update	update	VERB
fbem-27254	15	12	their	their	PRON
fbem-27254	15	13	internal	internal	ADJ
fbem-27254	15	14	control	control	NOUN
fbem-27254	15	15	systems	system	NOUN
fbem-27254	15	16	and	and	CCONJ
fbem-27254	15	17	address	address	VERB
fbem-27254	15	18	potential	potential	ADJ
fbem-27254	15	19	threats	threat	NOUN
fbem-27254	15	20	.	.	PUNCT
fbem-27254	16	1	implementing	implement	VERB
fbem-27254	16	2	risk	risk	NOUN
fbem-27254	16	3	control	control	NOUN
fbem-27254	16	4	strategies	strategy	NOUN
fbem-27254	16	5	emphasizes	emphasize	VERB
fbem-27254	16	6	the	the	DET
fbem-27254	16	7	importance	importance	NOUN
fbem-27254	16	8	of	of	ADP
fbem-27254	16	9	preventive	preventive	ADJ
fbem-27254	16	10	measures	measure	NOUN
fbem-27254	16	11	in	in	ADP
fbem-27254	16	12	internal	internal	ADJ
fbem-27254	16	13	control	control	NOUN
fbem-27254	16	14	systems	system	NOUN
fbem-27254	16	15	,	,	PUNCT
fbem-27254	16	16	identifying	identify	VERB
fbem-27254	16	17	weaknesses	weakness	NOUN
fbem-27254	16	18	in	in	ADP
fbem-27254	16	19	the	the	DET
fbem-27254	16	20	internal	internal	ADJ
fbem-27254	16	21	control	control	NOUN
fbem-27254	16	22	system	system	NOUN
fbem-27254	16	23	through	through	ADP
fbem-27254	16	24	regular	regular	ADJ
fbem-27254	16	25	risk	risk	NOUN
fbem-27254	16	26	assessments	assessment	NOUN
fbem-27254	16	27	,	,	PUNCT
fbem-27254	16	28	clarifying	clarify	VERB
fbem-27254	16	29	problems	problem	NOUN
fbem-27254	16	30	in	in	ADP
fbem-27254	16	31	audit	audit	NOUN
fbem-27254	16	32	processes	process	NOUN
fbem-27254	16	33	,	,	PUNCT
fbem-27254	16	34	and	and	CCONJ
fbem-27254	16	35	vulnerabilities	vulnerability	NOUN
fbem-27254	16	36	in	in	ADP
fbem-27254	16	37	information	information	NOUN
fbem-27254	16	38	systems	system	NOUN
fbem-27254	16	39	.	.	PUNCT
fbem-27254	17	1	risk	risk	NOUN
fbem-27254	17	2	control	control	NOUN
fbem-27254	17	3	also	also	ADV
fbem-27254	17	4	affects	affect	VERB
fbem-27254	17	5	the	the	DET
fbem-27254	17	6	scope	scope	NOUN
fbem-27254	17	7	of	of	ADP
fbem-27254	17	8	functions	function	NOUN
fbem-27254	17	9	of	of	ADP
fbem-27254	17	10	internal	internal	ADJ
fbem-27254	17	11	control	control	NOUN
fbem-27254	17	12	.	.	PUNCT
fbem-27254	18	1	in	in	ADP
fbem-27254	18	2	the	the	DET
fbem-27254	18	3	management	management	NOUN
fbem-27254	18	4	activities	activity	NOUN
fbem-27254	18	5	carried	carry	VERB
fbem-27254	18	6	out	out	ADP
fbem-27254	18	7	by	by	ADP
fbem-27254	18	8	enterprises	enterprise	NOUN
fbem-27254	18	9	,	,	PUNCT
fbem-27254	18	10	risk	risk	NOUN
fbem-27254	18	11	management	management	NOUN
fbem-27254	18	12	is	be	AUX
fbem-27254	18	13	an	an	DET
fbem-27254	18	14	essential	essential	ADJ
fbem-27254	18	15	part	part	NOUN
fbem-27254	18	16	,	,	PUNCT
fbem-27254	18	17	and	and	CCONJ
fbem-27254	18	18	internal	internal	ADJ
fbem-27254	18	19	control	control	NOUN
fbem-27254	18	20	is	be	AUX
fbem-27254	18	21	no	no	ADV
fbem-27254	18	22	longer	long	ADV
fbem-27254	18	23	limited	limit	VERB
fbem-27254	18	24	to	to	ADP
fbem-27254	18	25	supervising	supervise	VERB
fbem-27254	18	26	financial	financial	ADJ
fbem-27254	18	27	and	and	CCONJ
fbem-27254	18	28	accounting	accounting	NOUN
fbem-27254	18	29	activities	activity	NOUN
fbem-27254	18	30	but	but	CCONJ
fbem-27254	18	31	extends	extend	VERB
fbem-27254	18	32	to	to	ADP
fbem-27254	18	33	a	a	DET
fbem-27254	18	34	broader	broad	ADJ
fbem-27254	18	35	risk	risk	NOUN
fbem-27254	18	36	management	management	NOUN
fbem-27254	18	37	field	field	NOUN
fbem-27254	18	38	,	,	PUNCT
fbem-27254	18	39	significantly	significantly	ADV
fbem-27254	18	40	enhancing	enhance	VERB
fbem-27254	18	41	risk	risk	NOUN
fbem-27254	18	42	management	management	NOUN
fbem-27254	18	43	capabilities	capability	NOUN
fbem-27254	18	44	and	and	CCONJ
fbem-27254	18	45	efficiency	efficiency	NOUN
fbem-27254	18	46	.	.	PUNCT
fbem-27254	19	1	2.2	2.2	NUM
fbem-27254	19	2	.	.	PUNCT
fbem-27254	20	1	the	the	DET
fbem-27254	20	2	influence	influence	NOUN
fbem-27254	20	3	of	of	ADP
fbem-27254	20	4	internal	internal	ADJ
fbem-27254	20	5	control	control	NOUN
fbem-27254	20	6	on	on	ADP
fbem-27254	20	7	risk	risk	NOUN
fbem-27254	20	8	control	control	NOUN
fbem-27254	20	9	in	in	ADP
fbem-27254	20	10	the	the	DET
fbem-27254	20	11	process	process	NOUN
fbem-27254	20	12	of	of	ADP
fbem-27254	20	13	enterprise	enterprise	NOUN
fbem-27254	20	14	operation	operation	NOUN
fbem-27254	20	15	and	and	CCONJ
fbem-27254	20	16	management	management	NOUN
fbem-27254	20	17	,	,	PUNCT
fbem-27254	20	18	internal	internal	ADJ
fbem-27254	20	19	control	control	NOUN
fbem-27254	20	20	acts	act	VERB
fbem-27254	20	21	as	as	ADP
fbem-27254	20	22	a	a	DET
fbem-27254	20	23	core	core	NOUN
fbem-27254	20	24	mechanism	mechanism	NOUN
fbem-27254	20	25	for	for	ADP
fbem-27254	20	26	maintaining	maintain	VERB
fbem-27254	20	27	enterprise	enterprise	NOUN
fbem-27254	20	28	stability	stability	NOUN
fbem-27254	20	29	and	and	CCONJ
fbem-27254	20	30	safety	safety	NOUN
fbem-27254	20	31	.	.	PUNCT
fbem-27254	21	1	in	in	ADP
fbem-27254	21	2	today	today	NOUN
fbem-27254	21	3	's	's	PART
fbem-27254	21	4	complex	complex	ADJ
fbem-27254	21	5	and	and	CCONJ
fbem-27254	21	6	volatile	volatile	ADJ
fbem-27254	21	7	market	market	NOUN
fbem-27254	21	8	environment	environment	NOUN
fbem-27254	21	9	,	,	PUNCT
fbem-27254	21	10	enterprises	enterprise	NOUN
fbem-27254	21	11	face	face	VERB
fbem-27254	21	12	challenges	challenge	NOUN
fbem-27254	21	13	from	from	ADP
fbem-27254	21	14	various	various	ADJ
fbem-27254	21	15	risks	risk	NOUN
fbem-27254	21	16	,	,	PUNCT
fbem-27254	21	17	and	and	CCONJ
fbem-27254	21	18	the	the	DET
fbem-27254	21	19	effective	effective	ADJ
fbem-27254	21	20	implementation	implementation	NOUN
fbem-27254	21	21	of	of	ADP
fbem-27254	21	22	internal	internal	ADJ
fbem-27254	21	23	control	control	NOUN
fbem-27254	21	24	is	be	AUX
fbem-27254	21	25	the	the	DET
fbem-27254	21	26	foundation	foundation	NOUN
fbem-27254	21	27	of	of	ADP
fbem-27254	21	28	enterprise	enterprise	NOUN
fbem-27254	21	29	risk	risk	NOUN
fbem-27254	21	30	management	management	NOUN
fbem-27254	21	31	strategies	strategy	NOUN
fbem-27254	21	32	.	.	PUNCT
fbem-27254	22	1	it	it	PRON
fbem-27254	22	2	provides	provide	VERB
fbem-27254	22	3	necessary	necessary	ADJ
fbem-27254	22	4	tools	tool	NOUN
fbem-27254	22	5	and	and	CCONJ
fbem-27254	22	6	frameworks	framework	NOUN
fbem-27254	22	7	for	for	ADP
fbem-27254	22	8	risk	risk	NOUN
fbem-27254	22	9	control	control	NOUN
fbem-27254	22	10	(	(	PUNCT
fbem-27254	22	11	table	table	NOUN
fbem-27254	22	12	1	1	NUM
fbem-27254	22	13	)	)	PUNCT
fbem-27254	22	14	.	.	PUNCT
fbem-27254	23	1	first	first	ADV
fbem-27254	23	2	,	,	PUNCT
fbem-27254	23	3	internal	internal	ADJ
fbem-27254	23	4	control	control	NOUN
fbem-27254	23	5	ensures	ensure	VERB
fbem-27254	23	6	the	the	DET
fbem-27254	23	7	accuracy	accuracy	NOUN
fbem-27254	23	8	and	and	CCONJ
fbem-27254	23	9	completeness	completeness	NOUN
fbem-27254	23	10	of	of	ADP
fbem-27254	23	11	financial	financial	ADJ
fbem-27254	23	12	data	datum	NOUN
fbem-27254	23	13	,	,	PUNCT
fbem-27254	23	14	which	which	PRON
fbem-27254	23	15	supports	support	VERB
fbem-27254	23	16	risk	risk	NOUN
fbem-27254	23	17	assessment	assessment	NOUN
fbem-27254	23	18	and	and	CCONJ
fbem-27254	23	19	management	management	NOUN
fbem-27254	23	20	decisions	decision	NOUN
fbem-27254	23	21	.	.	PUNCT
fbem-27254	24	1	precise	precise	ADJ
fbem-27254	24	2	financial	financial	ADJ
fbem-27254	24	3	data	datum	NOUN
fbem-27254	24	4	is	be	AUX
fbem-27254	24	5	crucial	crucial	ADJ
fbem-27254	24	6	for	for	ADP
fbem-27254	24	7	conducting	conduct	VERB
fbem-27254	24	8	risk	risk	NOUN
fbem-27254	24	9	assessments	assessment	NOUN
fbem-27254	24	10	and	and	CCONJ
fbem-27254	24	11	making	make	VERB
fbem-27254	24	12	management	management	NOUN
fbem-27254	24	13	decisions	decision	NOUN
fbem-27254	24	14	.	.	PUNCT
fbem-27254	25	1	if	if	SCONJ
fbem-27254	25	2	there	there	PRON
fbem-27254	25	3	are	be	VERB
fbem-27254	25	4	problems	problem	NOUN
fbem-27254	25	5	in	in	ADP
fbem-27254	25	6	financial	financial	ADJ
fbem-27254	25	7	data	datum	NOUN
fbem-27254	25	8	processing	processing	NOUN
fbem-27254	25	9	,	,	PUNCT
fbem-27254	25	10	such	such	ADJ
fbem-27254	25	11	as	as	ADP
fbem-27254	25	12	inaccuracies	inaccuracy	NOUN
fbem-27254	25	13	or	or	CCONJ
fbem-27254	25	14	delays	delay	NOUN
fbem-27254	25	15	,	,	PUNCT
fbem-27254	25	16	the	the	DET
fbem-27254	25	17	effectiveness	effectiveness	NOUN
fbem-27254	25	18	of	of	ADP
fbem-27254	25	19	risk	risk	NOUN
fbem-27254	25	20	control	control	NOUN
fbem-27254	25	21	will	will	AUX
fbem-27254	25	22	be	be	AUX
fbem-27254	25	23	significantly	significantly	ADV
fbem-27254	25	24	reduced	reduce	VERB
fbem-27254	25	25	.	.	PUNCT
fbem-27254	26	1	secondly	secondly	ADV
fbem-27254	26	2	,	,	PUNCT
fbem-27254	26	3	the	the	DET
fbem-27254	26	4	design	design	NOUN
fbem-27254	26	5	and	and	CCONJ
fbem-27254	26	6	implementation	implementation	NOUN
fbem-27254	26	7	of	of	ADP
fbem-27254	26	8	the	the	DET
fbem-27254	26	9	internal	internal	ADJ
fbem-27254	26	10	control	control	NOUN
fbem-27254	26	11	system	system	NOUN
fbem-27254	26	12	provide	provide	VERB
fbem-27254	26	13	comprehensive	comprehensive	ADJ
fbem-27254	26	14	structural	structural	ADJ
fbem-27254	26	15	support	support	NOUN
fbem-27254	26	16	for	for	ADP
fbem-27254	26	17	the	the	DET
fbem-27254	26	18	execution	execution	NOUN
fbem-27254	26	19	of	of	ADP
fbem-27254	26	20	risk	risk	NOUN
fbem-27254	26	21	control	control	NOUN
fbem-27254	26	22	strategies	strategy	NOUN
fbem-27254	26	23	[	[	X
fbem-27254	26	24	3	3	NUM
fbem-27254	26	25	-	-	SYM
fbem-27254	26	26	4	4	NUM
fbem-27254	26	27	]	]	PUNCT
fbem-27254	26	28	.	.	PUNCT
fbem-27254	27	1	the	the	DET
fbem-27254	27	2	internal	internal	ADJ
fbem-27254	27	3	control	control	NOUN
fbem-27254	27	4	system	system	NOUN
fbem-27254	27	5	covers	cover	VERB
fbem-27254	27	6	a	a	DET
fbem-27254	27	7	wide	wide	ADJ
fbem-27254	27	8	range	range	NOUN
fbem-27254	27	9	of	of	ADP
fbem-27254	27	10	areas	area	NOUN
fbem-27254	27	11	,	,	PUNCT
fbem-27254	27	12	including	include	VERB
fbem-27254	27	13	operations	operation	NOUN
fbem-27254	27	14	,	,	PUNCT
fbem-27254	27	15	compliance	compliance	NOUN
fbem-27254	27	16	,	,	PUNCT
fbem-27254	27	17	and	and	CCONJ
fbem-27254	27	18	information	information	NOUN
fbem-27254	27	19	technology	technology	NOUN
fbem-27254	27	20	.	.	PUNCT
fbem-27254	28	1	constructing	construct	VERB
fbem-27254	28	2	robust	robust	ADJ
fbem-27254	28	3	control	control	NOUN
fbem-27254	28	4	mechanisms	mechanism	NOUN
fbem-27254	28	5	in	in	ADP
fbem-27254	28	6	these	these	DET
fbem-27254	28	7	fields	field	NOUN
fbem-27254	28	8	can	can	AUX
fbem-27254	28	9	fully	fully	ADV
fbem-27254	28	10	realize	realize	VERB
fbem-27254	28	11	the	the	DET
fbem-27254	28	12	value	value	NOUN
fbem-27254	28	13	of	of	ADP
fbem-27254	28	14	risk	risk	NOUN
fbem-27254	28	15	control	control	NOUN
fbem-27254	28	16	measures	measure	NOUN
fbem-27254	28	17	and	and	CCONJ
fbem-27254	28	18	implement	implement	VERB
fbem-27254	28	19	them	they	PRON
fbem-27254	28	20	at	at	ADP
fbem-27254	28	21	various	various	ADJ
fbem-27254	28	22	36	36	NUM
fbem-27254	28	23	organizational	organizational	ADJ
fbem-27254	28	24	levels	level	NOUN
fbem-27254	28	25	.	.	PUNCT
fbem-27254	29	1	lastly	lastly	ADV
fbem-27254	29	2	,	,	PUNCT
fbem-27254	29	3	internal	internal	ADJ
fbem-27254	29	4	control	control	NOUN
fbem-27254	29	5	also	also	ADV
fbem-27254	29	6	plays	play	VERB
fbem-27254	29	7	an	an	DET
fbem-27254	29	8	indispensable	indispensable	ADJ
fbem-27254	29	9	role	role	NOUN
fbem-27254	29	10	in	in	ADP
fbem-27254	29	11	enhancing	enhance	VERB
fbem-27254	29	12	the	the	DET
fbem-27254	29	13	enterprise	enterprise	NOUN
fbem-27254	29	14	's	's	PART
fbem-27254	29	15	risk	risk	NOUN
fbem-27254	29	16	response	response	NOUN
fbem-27254	29	17	capabilities	capability	NOUN
fbem-27254	29	18	.	.	PUNCT
fbem-27254	30	1	a	a	DET
fbem-27254	30	2	sound	sound	ADJ
fbem-27254	30	3	internal	internal	ADJ
fbem-27254	30	4	control	control	NOUN
fbem-27254	30	5	system	system	NOUN
fbem-27254	30	6	can	can	AUX
fbem-27254	30	7	promptly	promptly	ADV
fbem-27254	30	8	identify	identify	VERB
fbem-27254	30	9	and	and	CCONJ
fbem-27254	30	10	address	address	VERB
fbem-27254	30	11	potential	potential	ADJ
fbem-27254	30	12	risks	risk	NOUN
fbem-27254	30	13	,	,	PUNCT
fbem-27254	30	14	preventing	prevent	VERB
fbem-27254	30	15	them	they	PRON
fbem-27254	30	16	from	from	ADP
fbem-27254	30	17	escalating	escalate	VERB
fbem-27254	30	18	into	into	ADP
fbem-27254	30	19	more	more	ADV
fbem-27254	30	20	significant	significant	ADJ
fbem-27254	30	21	issues	issue	NOUN
fbem-27254	30	22	.	.	PUNCT
fbem-27254	31	1	for	for	ADP
fbem-27254	31	2	example	example	NOUN
fbem-27254	31	3	,	,	PUNCT
fbem-27254	31	4	to	to	PART
fbem-27254	31	5	prevent	prevent	VERB
fbem-27254	31	6	the	the	DET
fbem-27254	31	7	risk	risk	NOUN
fbem-27254	31	8	of	of	ADP
fbem-27254	31	9	fund	fund	NOUN
fbem-27254	31	10	misappropriation	misappropriation	NOUN
fbem-27254	31	11	,	,	PUNCT
fbem-27254	31	12	internal	internal	ADJ
fbem-27254	31	13	control	control	NOUN
fbem-27254	31	14	can	can	AUX
fbem-27254	31	15	monitor	monitor	VERB
fbem-27254	31	16	abnormal	abnormal	ADJ
fbem-27254	31	17	transaction	transaction	NOUN
fbem-27254	31	18	activities	activity	NOUN
fbem-27254	31	19	and	and	CCONJ
fbem-27254	31	20	take	take	VERB
fbem-27254	31	21	timely	timely	ADJ
fbem-27254	31	22	countermeasures	countermeasure	NOUN
fbem-27254	31	23	to	to	PART
fbem-27254	31	24	prevent	prevent	VERB
fbem-27254	31	25	the	the	DET
fbem-27254	31	26	risk	risk	NOUN
fbem-27254	31	27	from	from	ADP
fbem-27254	31	28	spreading	spread	VERB
fbem-27254	31	29	and	and	CCONJ
fbem-27254	31	30	escalating	escalate	VERB
fbem-27254	31	31	.	.	PUNCT
fbem-27254	32	1	table	table	NOUN
fbem-27254	32	2	1	1	NUM
fbem-27254	32	3	.	.	PUNCT
fbem-27254	32	4	impact	impact	NOUN
fbem-27254	32	5	of	of	ADP
fbem-27254	32	6	internal	internal	ADJ
fbem-27254	32	7	control	control	NOUN
fbem-27254	32	8	on	on	ADP
fbem-27254	32	9	risk	risk	NOUN
fbem-27254	32	10	control	control	NOUN
fbem-27254	32	11	influence	influence	NOUN
fbem-27254	32	12	content	content	NOUN
fbem-27254	32	13	data	datum	NOUN
fbem-27254	32	14	support	support	VERB
fbem-27254	32	15	internal	internal	ADJ
fbem-27254	32	16	control	control	NOUN
fbem-27254	32	17	ensures	ensure	VERB
fbem-27254	32	18	the	the	DET
fbem-27254	32	19	accuracy	accuracy	NOUN
fbem-27254	32	20	and	and	CCONJ
fbem-27254	32	21	integrity	integrity	NOUN
fbem-27254	32	22	of	of	ADP
fbem-27254	32	23	financial	financial	ADJ
fbem-27254	32	24	data	datum	NOUN
fbem-27254	32	25	and	and	CCONJ
fbem-27254	32	26	provides	provide	VERB
fbem-27254	32	27	a	a	DET
fbem-27254	32	28	reliable	reliable	ADJ
fbem-27254	32	29	data	data	NOUN
fbem-27254	32	30	basis	basis	NOUN
fbem-27254	32	31	for	for	ADP
fbem-27254	32	32	risk	risk	NOUN
fbem-27254	32	33	assessment	assessment	NOUN
fbem-27254	32	34	and	and	CCONJ
fbem-27254	32	35	management	management	NOUN
fbem-27254	32	36	decisions	decision	NOUN
fbem-27254	32	37	structural	structural	ADJ
fbem-27254	32	38	support	support	VERB
fbem-27254	32	39	the	the	DET
fbem-27254	32	40	design	design	NOUN
fbem-27254	32	41	and	and	CCONJ
fbem-27254	32	42	implementation	implementation	NOUN
fbem-27254	32	43	of	of	ADP
fbem-27254	32	44	internal	internal	ADJ
fbem-27254	32	45	control	control	NOUN
fbem-27254	32	46	systems	system	NOUN
fbem-27254	32	47	provide	provide	VERB
fbem-27254	32	48	a	a	DET
fbem-27254	32	49	full	full	ADJ
fbem-27254	32	50	range	range	NOUN
fbem-27254	32	51	of	of	ADP
fbem-27254	32	52	structural	structural	ADJ
fbem-27254	32	53	support	support	NOUN
fbem-27254	32	54	for	for	ADP
fbem-27254	32	55	the	the	DET
fbem-27254	32	56	execution	execution	NOUN
fbem-27254	32	57	of	of	ADP
fbem-27254	32	58	risk	risk	NOUN
fbem-27254	32	59	control	control	NOUN
fbem-27254	32	60	strategies	strategy	NOUN
fbem-27254	32	61	,	,	PUNCT
fbem-27254	32	62	involving	involve	VERB
fbem-27254	32	63	operations	operation	NOUN
fbem-27254	32	64	,	,	PUNCT
fbem-27254	32	65	compliance	compliance	NOUN
fbem-27254	32	66	,	,	PUNCT
fbem-27254	32	67	and	and	CCONJ
fbem-27254	32	68	information	information	NOUN
fbem-27254	32	69	technology	technology	NOUN
fbem-27254	32	70	play	play	NOUN
fbem-27254	32	71	of	of	ADP
fbem-27254	32	72	value	value	NOUN
fbem-27254	32	73	the	the	DET
fbem-27254	32	74	perfect	perfect	ADJ
fbem-27254	32	75	internal	internal	ADJ
fbem-27254	32	76	control	control	NOUN
fbem-27254	32	77	mechanism	mechanism	NOUN
fbem-27254	32	78	can	can	AUX
fbem-27254	32	79	give	give	VERB
fbem-27254	32	80	full	full	ADJ
fbem-27254	32	81	play	play	NOUN
fbem-27254	32	82	to	to	ADP
fbem-27254	32	83	the	the	DET
fbem-27254	32	84	value	value	NOUN
fbem-27254	32	85	of	of	ADP
fbem-27254	32	86	risk	risk	NOUN
fbem-27254	32	87	control	control	NOUN
fbem-27254	32	88	measures	measure	NOUN
fbem-27254	32	89	and	and	CCONJ
fbem-27254	32	90	implement	implement	VERB
fbem-27254	32	91	them	they	PRON
fbem-27254	32	92	to	to	ADP
fbem-27254	32	93	all	all	DET
fbem-27254	32	94	levels	level	NOUN
fbem-27254	32	95	of	of	ADP
fbem-27254	32	96	the	the	DET
fbem-27254	32	97	enterprise	enterprise	NOUN
fbem-27254	32	98	risk	risk	NOUN
fbem-27254	32	99	response	response	NOUN
fbem-27254	32	100	a	a	DET
fbem-27254	32	101	sound	sound	ADJ
fbem-27254	32	102	internal	internal	ADJ
fbem-27254	32	103	control	control	NOUN
fbem-27254	32	104	system	system	NOUN
fbem-27254	32	105	can	can	AUX
fbem-27254	32	106	identify	identify	VERB
fbem-27254	32	107	and	and	CCONJ
fbem-27254	32	108	respond	respond	VERB
fbem-27254	32	109	to	to	ADP
fbem-27254	32	110	potential	potential	ADJ
fbem-27254	32	111	risks	risk	NOUN
fbem-27254	32	112	in	in	ADP
fbem-27254	32	113	a	a	DET
fbem-27254	32	114	timely	timely	ADJ
fbem-27254	32	115	manner	manner	NOUN
fbem-27254	32	116	and	and	CCONJ
fbem-27254	32	117	prevent	prevent	VERB
fbem-27254	32	118	risks	risk	NOUN
fbem-27254	32	119	from	from	ADP
fbem-27254	32	120	evolving	evolve	VERB
fbem-27254	32	121	into	into	ADP
fbem-27254	32	122	bigger	big	ADJ
fbem-27254	32	123	problems	problem	NOUN
fbem-27254	32	124	3	3	NUM
fbem-27254	32	125	.	.	PUNCT
fbem-27254	33	1	the	the	DET
fbem-27254	33	2	role	role	NOUN
fbem-27254	33	3	of	of	ADP
fbem-27254	33	4	accounting	account	VERB
fbem-27254	33	5	in	in	ADP
fbem-27254	33	6	enterprise	enterprise	NOUN
fbem-27254	33	7	risk	risk	NOUN
fbem-27254	33	8	control	control	NOUN
fbem-27254	33	9	3.1	3.1	NUM
fbem-27254	33	10	.	.	PUNCT
fbem-27254	33	11	predicting	predict	VERB
fbem-27254	33	12	internal	internal	ADJ
fbem-27254	33	13	risks	risk	NOUN
fbem-27254	33	14	in	in	ADP
fbem-27254	33	15	the	the	DET
fbem-27254	33	16	increasingly	increasingly	ADV
fbem-27254	33	17	fierce	fierce	ADJ
fbem-27254	33	18	market	market	NOUN
fbem-27254	33	19	competition	competition	NOUN
fbem-27254	33	20	,	,	PUNCT
fbem-27254	33	21	if	if	SCONJ
fbem-27254	33	22	enterprises	enterprise	NOUN
fbem-27254	33	23	want	want	VERB
fbem-27254	33	24	to	to	PART
fbem-27254	33	25	maintain	maintain	VERB
fbem-27254	33	26	stable	stable	ADJ
fbem-27254	33	27	development	development	NOUN
fbem-27254	33	28	,	,	PUNCT
fbem-27254	33	29	they	they	PRON
fbem-27254	33	30	must	must	AUX
fbem-27254	33	31	effectively	effectively	ADV
fbem-27254	33	32	control	control	VERB
fbem-27254	33	33	cost	cost	NOUN
fbem-27254	33	34	risks	risk	NOUN
fbem-27254	33	35	,	,	PUNCT
fbem-27254	33	36	and	and	CCONJ
fbem-27254	33	37	accounting	accounting	NOUN
fbem-27254	33	38	is	be	AUX
fbem-27254	33	39	an	an	DET
fbem-27254	33	40	essential	essential	ADJ
fbem-27254	33	41	means	mean	NOUN
fbem-27254	33	42	to	to	PART
fbem-27254	33	43	achieve	achieve	VERB
fbem-27254	33	44	this	this	DET
fbem-27254	33	45	goal	goal	NOUN
fbem-27254	33	46	.	.	PUNCT
fbem-27254	34	1	through	through	ADP
fbem-27254	34	2	accounting	accounting	NOUN
fbem-27254	34	3	,	,	PUNCT
fbem-27254	34	4	enterprises	enterprise	NOUN
fbem-27254	34	5	can	can	AUX
fbem-27254	34	6	comprehensively	comprehensively	ADV
fbem-27254	34	7	record	record	VERB
fbem-27254	34	8	and	and	CCONJ
fbem-27254	34	9	analyze	analyze	VERB
fbem-27254	34	10	operating	operating	NOUN
fbem-27254	34	11	costs	cost	NOUN
fbem-27254	34	12	,	,	PUNCT
fbem-27254	34	13	ensuring	ensure	VERB
fbem-27254	34	14	a	a	DET
fbem-27254	34	15	clear	clear	ADJ
fbem-27254	34	16	reflection	reflection	NOUN
fbem-27254	34	17	of	of	ADP
fbem-27254	34	18	each	each	DET
fbem-27254	34	19	cost	cost	NOUN
fbem-27254	34	20	item	item	NOUN
fbem-27254	34	21	.	.	PUNCT
fbem-27254	35	1	modern	modern	ADJ
fbem-27254	35	2	enterprises	enterprise	NOUN
fbem-27254	35	3	conduct	conduct	VERB
fbem-27254	35	4	comprehensive	comprehensive	ADJ
fbem-27254	35	5	accounting	accounting	NOUN
fbem-27254	35	6	of	of	ADP
fbem-27254	35	7	operating	operating	NOUN
fbem-27254	35	8	costs	cost	NOUN
fbem-27254	35	9	,	,	PUNCT
fbem-27254	35	10	recording	record	VERB
fbem-27254	35	11	each	each	DET
fbem-27254	35	12	item	item	NOUN
fbem-27254	35	13	in	in	ADP
fbem-27254	35	14	detail	detail	NOUN
fbem-27254	35	15	and	and	CCONJ
fbem-27254	35	16	calculating	calculate	VERB
fbem-27254	35	17	profit	profit	NOUN
fbem-27254	35	18	margins	margin	NOUN
fbem-27254	35	19	,	,	PUNCT
fbem-27254	35	20	thereby	thereby	ADV
fbem-27254	35	21	clearly	clearly	ADV
fbem-27254	35	22	reflecting	reflect	VERB
fbem-27254	35	23	the	the	DET
fbem-27254	35	24	process	process	NOUN
fbem-27254	35	25	and	and	CCONJ
fbem-27254	35	26	results	result	NOUN
fbem-27254	35	27	of	of	ADP
fbem-27254	35	28	cost	cost	NOUN
fbem-27254	35	29	application	application	NOUN
fbem-27254	35	30	,	,	PUNCT
fbem-27254	35	31	which	which	PRON
fbem-27254	35	32	is	be	AUX
fbem-27254	35	33	of	of	ADP
fbem-27254	35	34	great	great	ADJ
fbem-27254	35	35	significance	significance	NOUN
fbem-27254	35	36	for	for	SCONJ
fbem-27254	35	37	managers	manager	NOUN
fbem-27254	35	38	to	to	PART
fbem-27254	35	39	manage	manage	VERB
fbem-27254	35	40	and	and	CCONJ
fbem-27254	35	41	plan	plan	VERB
fbem-27254	35	42	corporate	corporate	ADJ
fbem-27254	35	43	funds	fund	NOUN
fbem-27254	35	44	,	,	PUNCT
fbem-27254	35	45	reduce	reduce	VERB
fbem-27254	35	46	production	production	NOUN
fbem-27254	35	47	costs	cost	NOUN
fbem-27254	35	48	,	,	PUNCT
fbem-27254	35	49	and	and	CCONJ
fbem-27254	35	50	achieve	achieve	VERB
fbem-27254	35	51	production	production	NOUN
fbem-27254	35	52	goals	goal	NOUN
fbem-27254	35	53	,	,	PUNCT
fbem-27254	35	54	thus	thus	ADV
fbem-27254	35	55	significantly	significantly	ADV
fbem-27254	35	56	reducing	reduce	VERB
fbem-27254	35	57	cost	cost	NOUN
fbem-27254	35	58	risks	risk	NOUN
fbem-27254	35	59	[	[	X
fbem-27254	35	60	5	5	NUM
fbem-27254	35	61	]	]	PUNCT
fbem-27254	35	62	.	.	PUNCT
fbem-27254	36	1	3.2	3.2	NUM
fbem-27254	36	2	.	.	PUNCT
fbem-27254	37	1	controlling	control	VERB
fbem-27254	37	2	cost	cost	NOUN
fbem-27254	37	3	risks	risk	NOUN
fbem-27254	37	4	due	due	ADP
fbem-27254	37	5	to	to	ADP
fbem-27254	37	6	the	the	DET
fbem-27254	37	7	fierce	fierce	ADJ
fbem-27254	37	8	market	market	NOUN
fbem-27254	37	9	competition	competition	NOUN
fbem-27254	37	10	environment	environment	NOUN
fbem-27254	37	11	at	at	ADP
fbem-27254	37	12	this	this	DET
fbem-27254	37	13	stage	stage	NOUN
fbem-27254	37	14	,	,	PUNCT
fbem-27254	37	15	controlling	control	VERB
fbem-27254	37	16	cost	cost	NOUN
fbem-27254	37	17	risks	risk	NOUN
fbem-27254	37	18	is	be	AUX
fbem-27254	37	19	of	of	ADP
fbem-27254	37	20	great	great	ADJ
fbem-27254	37	21	significance	significance	NOUN
fbem-27254	37	22	for	for	SCONJ
fbem-27254	37	23	enterprises	enterprise	NOUN
fbem-27254	37	24	to	to	PART
fbem-27254	37	25	achieve	achieve	VERB
fbem-27254	37	26	sustainable	sustainable	ADJ
fbem-27254	37	27	development	development	NOUN
fbem-27254	37	28	.	.	PUNCT
fbem-27254	38	1	for	for	ADP
fbem-27254	38	2	this	this	DET
fbem-27254	38	3	reason	reason	NOUN
fbem-27254	38	4	,	,	PUNCT
fbem-27254	38	5	enterprises	enterprise	NOUN
fbem-27254	38	6	must	must	AUX
fbem-27254	38	7	fully	fully	ADV
fbem-27254	38	8	tap	tap	VERB
fbem-27254	38	9	internal	internal	ADJ
fbem-27254	38	10	potential	potential	NOUN
fbem-27254	38	11	and	and	CCONJ
fbem-27254	38	12	improve	improve	VERB
fbem-27254	38	13	resource	resource	NOUN
fbem-27254	38	14	utilization	utilization	NOUN
fbem-27254	38	15	efficiency	efficiency	NOUN
fbem-27254	38	16	,	,	PUNCT
fbem-27254	38	17	especially	especially	ADV
fbem-27254	38	18	the	the	DET
fbem-27254	38	19	utilization	utilization	NOUN
fbem-27254	38	20	rate	rate	NOUN
fbem-27254	38	21	of	of	ADP
fbem-27254	38	22	human	human	ADJ
fbem-27254	38	23	resource	resource	NOUN
fbem-27254	38	24	costs	cost	NOUN
fbem-27254	38	25	.	.	PUNCT
fbem-27254	39	1	as	as	ADP
fbem-27254	39	2	an	an	DET
fbem-27254	39	3	essential	essential	ADJ
fbem-27254	39	4	management	management	NOUN
fbem-27254	39	5	tool	tool	NOUN
fbem-27254	39	6	,	,	PUNCT
fbem-27254	39	7	accounting	accounting	NOUN
fbem-27254	39	8	can	can	AUX
fbem-27254	39	9	start	start	VERB
fbem-27254	39	10	from	from	ADP
fbem-27254	39	11	the	the	DET
fbem-27254	39	12	perspective	perspective	NOUN
fbem-27254	39	13	of	of	ADP
fbem-27254	39	14	fund	fund	NOUN
fbem-27254	39	15	application	application	NOUN
fbem-27254	39	16	to	to	PART
fbem-27254	39	17	accurately	accurately	ADV
fbem-27254	39	18	calculate	calculate	VERB
fbem-27254	39	19	the	the	DET
fbem-27254	39	20	value	value	NOUN
fbem-27254	39	21	of	of	ADP
fbem-27254	39	22	enterprise	enterprise	NOUN
fbem-27254	39	23	employees	employee	NOUN
fbem-27254	39	24	,	,	PUNCT
fbem-27254	39	25	job	job	NOUN
fbem-27254	39	26	contribution	contribution	NOUN
fbem-27254	39	27	rates	rate	NOUN
fbem-27254	39	28	,	,	PUNCT
fbem-27254	39	29	and	and	CCONJ
fbem-27254	39	30	the	the	DET
fbem-27254	39	31	relationship	relationship	NOUN
fbem-27254	39	32	between	between	ADP
fbem-27254	39	33	employee	employee	NOUN
fbem-27254	39	34	costs	cost	NOUN
fbem-27254	39	35	and	and	CCONJ
fbem-27254	39	36	profits	profit	NOUN
fbem-27254	39	37	.	.	PUNCT
fbem-27254	40	1	based	base	VERB
fbem-27254	40	2	on	on	ADP
fbem-27254	40	3	the	the	DET
fbem-27254	40	4	results	result	NOUN
fbem-27254	40	5	of	of	ADP
fbem-27254	40	6	accounting	accounting	NOUN
fbem-27254	40	7	work	work	NOUN
fbem-27254	40	8	,	,	PUNCT
fbem-27254	40	9	enterprises	enterprise	NOUN
fbem-27254	40	10	can	can	AUX
fbem-27254	40	11	take	take	VERB
fbem-27254	40	12	various	various	ADJ
fbem-27254	40	13	preventive	preventive	ADJ
fbem-27254	40	14	measures	measure	NOUN
fbem-27254	40	15	,	,	PUNCT
fbem-27254	40	16	adjust	adjust	VERB
fbem-27254	40	17	internal	internal	ADJ
fbem-27254	40	18	structures	structure	NOUN
fbem-27254	40	19	through	through	ADP
fbem-27254	40	20	financial	financial	ADJ
fbem-27254	40	21	work	work	NOUN
fbem-27254	40	22	,	,	PUNCT
fbem-27254	40	23	and	and	CCONJ
fbem-27254	40	24	gradually	gradually	ADV
fbem-27254	40	25	bring	bring	VERB
fbem-27254	40	26	enterprise	enterprise	NOUN
fbem-27254	40	27	development	development	NOUN
fbem-27254	40	28	back	back	ADV
fbem-27254	40	29	on	on	ADP
fbem-27254	40	30	track	track	NOUN
fbem-27254	40	31	,	,	PUNCT
fbem-27254	40	32	bringing	bring	VERB
fbem-27254	40	33	more	more	ADV
fbem-27254	40	34	economic	economic	ADJ
fbem-27254	40	35	and	and	CCONJ
fbem-27254	40	36	social	social	ADJ
fbem-27254	40	37	benefits	benefit	NOUN
fbem-27254	40	38	to	to	ADP
fbem-27254	40	39	the	the	DET
fbem-27254	40	40	enterprise	enterprise	NOUN
fbem-27254	40	41	.	.	PUNCT
fbem-27254	41	1	figure	figure	NOUN
fbem-27254	41	2	1	1	NUM
fbem-27254	41	3	.	.	PUNCT
fbem-27254	42	1	the	the	DET
fbem-27254	42	2	significance	significance	NOUN
fbem-27254	42	3	of	of	ADP
fbem-27254	42	4	controlling	control	VERB
fbem-27254	42	5	enterprise	enterprise	NOUN
fbem-27254	42	6	cost	cost	NOUN
fbem-27254	42	7	risks	risk	NOUN
fbem-27254	42	8	4	4	NUM
fbem-27254	42	9	.	.	PUNCT
fbem-27254	43	1	the	the	DET
fbem-27254	43	2	role	role	NOUN
fbem-27254	43	3	of	of	ADP
fbem-27254	43	4	accounting	account	VERB
fbem-27254	43	5	in	in	ADP
fbem-27254	43	6	enterprise	enterprise	NOUN
fbem-27254	43	7	internal	internal	ADJ
fbem-27254	43	8	control	control	NOUN
fbem-27254	43	9	4.1	4.1	NUM
fbem-27254	43	10	.	.	PUNCT
fbem-27254	43	11	scientifically	scientifically	ADV
fbem-27254	43	12	responding	respond	VERB
fbem-27254	43	13	to	to	ADP
fbem-27254	43	14	accounting	accounting	NOUN
fbem-27254	43	15	risks	risk	NOUN
fbem-27254	43	16	internal	internal	ADJ
fbem-27254	43	17	control	control	NOUN
fbem-27254	43	18	is	be	AUX
fbem-27254	43	19	crucial	crucial	ADJ
fbem-27254	43	20	for	for	SCONJ
fbem-27254	43	21	enterprises	enterprise	NOUN
fbem-27254	43	22	to	to	PART
fbem-27254	43	23	carry	carry	VERB
fbem-27254	43	24	out	out	ADP
fbem-27254	43	25	accounting	accounting	NOUN
fbem-27254	43	26	and	and	CCONJ
fbem-27254	43	27	financial	financial	ADJ
fbem-27254	43	28	management	management	NOUN
fbem-27254	43	29	.	.	PUNCT
fbem-27254	44	1	through	through	ADP
fbem-27254	44	2	internal	internal	ADJ
fbem-27254	44	3	control	control	NOUN
fbem-27254	44	4	,	,	PUNCT
fbem-27254	44	5	enterprise	enterprise	NOUN
fbem-27254	44	6	internal	internal	ADJ
fbem-27254	44	7	managers	manager	NOUN
fbem-27254	44	8	can	can	AUX
fbem-27254	44	9	promptly	promptly	ADV
fbem-27254	44	10	understand	understand	VERB
fbem-27254	44	11	the	the	DET
fbem-27254	44	12	various	various	ADJ
fbem-27254	44	13	interests	interest	NOUN
fbem-27254	44	14	and	and	CCONJ
fbem-27254	44	15	financial	financial	ADJ
fbem-27254	44	16	situations	situation	NOUN
fbem-27254	44	17	within	within	ADP
fbem-27254	44	18	the	the	DET
fbem-27254	44	19	enterprise	enterprise	NOUN
fbem-27254	44	20	,	,	PUNCT
fbem-27254	44	21	and	and	CCONJ
fbem-27254	44	22	also	also	ADV
fbem-27254	44	23	be	be	AUX
fbem-27254	44	24	able	able	ADJ
fbem-27254	44	25	to	to	PART
fbem-27254	44	26	discover	discover	VERB
fbem-27254	44	27	various	various	ADJ
fbem-27254	44	28	problems	problem	NOUN
fbem-27254	44	29	faced	face	VERB
fbem-27254	44	30	by	by	ADP
fbem-27254	44	31	financial	financial	ADJ
fbem-27254	44	32	management	management	NOUN
fbem-27254	44	33	in	in	ADP
fbem-27254	44	34	a	a	DET
fbem-27254	44	35	timely	timely	ADJ
fbem-27254	44	36	manner	manner	NOUN
fbem-27254	44	37	,	,	PUNCT
fbem-27254	44	38	accurately	accurately	ADV
fbem-27254	44	39	identify	identify	VERB
fbem-27254	44	40	various	various	ADJ
fbem-27254	44	41	accounting	accounting	NOUN
fbem-27254	44	42	risks	risk	NOUN
fbem-27254	44	43	,	,	PUNCT
fbem-27254	44	44	and	and	CCONJ
fbem-27254	44	45	rely	rely	VERB
fbem-27254	44	46	on	on	ADP
fbem-27254	44	47	risk	risk	NOUN
fbem-27254	44	48	prevention	prevention	NOUN
fbem-27254	44	49	measures	measure	NOUN
fbem-27254	44	50	to	to	PART
fbem-27254	44	51	avoid	avoid	VERB
fbem-27254	44	52	and	and	CCONJ
fbem-27254	44	53	reduce	reduce	VERB
fbem-27254	44	54	accounting	accounting	NOUN
fbem-27254	44	55	risks	risk	NOUN
fbem-27254	44	56	,	,	PUNCT
fbem-27254	44	57	bringing	bring	VERB
fbem-27254	44	58	more	more	ADV
fbem-27254	44	59	comprehensive	comprehensive	ADJ
fbem-27254	44	60	benefits	benefit	NOUN
fbem-27254	44	61	to	to	ADP
fbem-27254	44	62	enterprise	enterprise	NOUN
fbem-27254	44	63	development	development	NOUN
fbem-27254	44	64	.	.	PUNCT
fbem-27254	45	1	in	in	ADP
fbem-27254	45	2	addition	addition	NOUN
fbem-27254	45	3	,	,	PUNCT
fbem-27254	45	4	since	since	SCONJ
fbem-27254	45	5	the	the	DET
fbem-27254	45	6	entire	entire	ADJ
fbem-27254	45	7	process	process	NOUN
fbem-27254	45	8	of	of	ADP
fbem-27254	45	9	financial	financial	ADJ
fbem-27254	45	10	management	management	NOUN
fbem-27254	45	11	contains	contain	VERB
fbem-27254	45	12	certain	certain	ADJ
fbem-27254	45	13	accounting	accounting	NOUN
fbem-27254	45	14	risks	risk	NOUN
fbem-27254	45	15	,	,	PUNCT
fbem-27254	45	16	leveraging	leverage	VERB
fbem-27254	45	17	internal	internal	ADJ
fbem-27254	45	18	control	control	NOUN
fbem-27254	45	19	to	to	PART
fbem-27254	45	20	comprehensively	comprehensively	ADV
fbem-27254	45	21	monitor	monitor	VERB
fbem-27254	45	22	various	various	ADJ
fbem-27254	45	23	links	link	NOUN
fbem-27254	45	24	in	in	ADP
fbem-27254	45	25	financial	financial	ADJ
fbem-27254	45	26	management	management	NOUN
fbem-27254	45	27	,	,	PUNCT
fbem-27254	45	28	completing	complete	VERB
fbem-27254	45	29	risk	risk	NOUN
fbem-27254	45	30	identification	identification	NOUN
fbem-27254	45	31	and	and	CCONJ
fbem-27254	45	32	prevention	prevention	NOUN
fbem-27254	45	33	work	work	NOUN
fbem-27254	45	34	dynamically	dynamically	ADV
fbem-27254	45	35	,	,	PUNCT
fbem-27254	45	36	and	and	CCONJ
fbem-27254	45	37	formulating	formulate	VERB
fbem-27254	45	38	scientific	scientific	ADJ
fbem-27254	45	39	response	response	NOUN
fbem-27254	45	40	measures	measure	NOUN
fbem-27254	45	41	according	accord	VERB
fbem-27254	45	42	to	to	ADP
fbem-27254	45	43	specific	specific	ADJ
fbem-27254	45	44	development	development	NOUN
fbem-27254	45	45	situations	situation	NOUN
fbem-27254	45	46	can	can	AUX
fbem-27254	45	47	fundamentally	fundamentally	ADV
fbem-27254	45	48	prevent	prevent	VERB
fbem-27254	45	49	the	the	DET
fbem-27254	45	50	occurrence	occurrence	NOUN
fbem-27254	45	51	of	of	ADP
fbem-27254	45	52	accounting	accounting	NOUN
fbem-27254	45	53	risks	risk	NOUN
fbem-27254	45	54	,	,	PUNCT
fbem-27254	45	55	ensuring	ensure	VERB
fbem-27254	45	56	that	that	SCONJ
fbem-27254	45	57	financial	financial	ADJ
fbem-27254	45	58	management	management	NOUN
fbem-27254	45	59	work	work	NOUN
fbem-27254	45	60	proceeds	proceed	NOUN
fbem-27254	45	61	in	in	ADP
fbem-27254	45	62	an	an	DET
fbem-27254	45	63	orderly	orderly	ADJ
fbem-27254	45	64	manner	manner	NOUN
fbem-27254	45	65	and	and	CCONJ
fbem-27254	45	66	meets	meet	VERB
fbem-27254	45	67	the	the	DET
fbem-27254	45	68	needs	need	NOUN
fbem-27254	45	69	of	of	ADP
fbem-27254	45	70	the	the	DET
fbem-27254	45	71	enterprise	enterprise	NOUN
fbem-27254	45	72	's	's	PART
fbem-27254	45	73	future	future	ADJ
fbem-27254	45	74	continuous	continuous	ADJ
fbem-27254	45	75	development	development	NOUN
fbem-27254	45	76	.	.	PUNCT
fbem-27254	46	1	4.2	4.2	NUM
fbem-27254	46	2	.	.	PUNCT
fbem-27254	46	3	improving	improve	VERB
fbem-27254	46	4	fund	fund	NOUN
fbem-27254	46	5	security	security	NOUN
fbem-27254	46	6	the	the	DET
fbem-27254	46	7	adequacy	adequacy	NOUN
fbem-27254	46	8	of	of	ADP
fbem-27254	46	9	funds	fund	NOUN
fbem-27254	46	10	directly	directly	ADV
fbem-27254	46	11	affects	affect	VERB
fbem-27254	46	12	the	the	DET
fbem-27254	46	13	stable	stable	ADJ
fbem-27254	46	14	operation	operation	NOUN
fbem-27254	46	15	and	and	CCONJ
fbem-27254	46	16	long	long	ADJ
fbem-27254	46	17	-	-	PUNCT
fbem-27254	46	18	term	term	NOUN
fbem-27254	46	19	development	development	NOUN
fbem-27254	46	20	of	of	ADP
fbem-27254	46	21	enterprises	enterprise	NOUN
fbem-27254	46	22	.	.	PUNCT
fbem-27254	47	1	the	the	DET
fbem-27254	47	2	implementation	implementation	NOUN
fbem-27254	47	3	of	of	ADP
fbem-27254	47	4	internal	internal	ADJ
fbem-27254	47	5	controls	control	NOUN
fbem-27254	47	6	can	can	AUX
fbem-27254	47	7	clarify	clarify	VERB
fbem-27254	47	8	the	the	DET
fbem-27254	47	9	sources	source	NOUN
fbem-27254	47	10	and	and	CCONJ
fbem-27254	47	11	directions	direction	NOUN
fbem-27254	47	12	of	of	ADP
fbem-27254	47	13	fund	fund	NOUN
fbem-27254	47	14	flow	flow	NOUN
fbem-27254	47	15	,	,	PUNCT
fbem-27254	47	16	control	control	VERB
fbem-27254	47	17	every	every	DET
fbem-27254	47	18	link	link	NOUN
fbem-27254	47	19	of	of	ADP
fbem-27254	47	20	fund	fund	NOUN
fbem-27254	47	21	use	use	NOUN
fbem-27254	47	22	,	,	PUNCT
fbem-27254	47	23	and	and	CCONJ
fbem-27254	47	24	provide	provide	VERB
fbem-27254	47	25	guarantees	guarantee	NOUN
fbem-27254	47	26	for	for	ADP
fbem-27254	47	27	the	the	DET
fbem-27254	47	28	efficient	efficient	ADJ
fbem-27254	47	29	conduct	conduct	NOUN
fbem-27254	47	30	of	of	ADP
fbem-27254	47	31	fund	fund	NOUN
fbem-27254	47	32	management	management	NOUN
fbem-27254	47	33	work	work	NOUN
fbem-27254	47	34	.	.	PUNCT
fbem-27254	48	1	enterprises	enterprise	NOUN
fbem-27254	48	2	can	can	AUX
fbem-27254	48	3	comprehensively	comprehensively	ADV
fbem-27254	48	4	supervise	supervise	VERB
fbem-27254	48	5	turnover	turnover	NOUN
fbem-27254	48	6	funds	fund	NOUN
fbem-27254	48	7	to	to	PART
fbem-27254	48	8	ensure	ensure	VERB
fbem-27254	48	9	the	the	DET
fbem-27254	48	10	procurement	procurement	NOUN
fbem-27254	48	11	of	of	ADP
fbem-27254	48	12	raw	raw	ADJ
fbem-27254	48	13	materials	material	NOUN
fbem-27254	48	14	and	and	CCONJ
fbem-27254	48	15	the	the	DET
fbem-27254	48	16	payment	payment	NOUN
fbem-27254	48	17	of	of	ADP
fbem-27254	48	18	employee	employee	NOUN
fbem-27254	48	19	salaries	salary	NOUN
fbem-27254	48	20	.	.	PUNCT
fbem-27254	49	1	in	in	ADP
fbem-27254	49	2	addition	addition	NOUN
fbem-27254	49	3	,	,	PUNCT
fbem-27254	49	4	based	base	VERB
fbem-27254	49	5	on	on	ADP
fbem-27254	49	6	the	the	DET
fbem-27254	49	7	scientific	scientific	ADJ
fbem-27254	49	8	allocation	allocation	NOUN
fbem-27254	49	9	of	of	ADP
fbem-27254	49	10	funds	fund	NOUN
fbem-27254	49	11	as	as	ADP
fbem-27254	49	12	the	the	DET
fbem-27254	49	13	foundation	foundation	NOUN
fbem-27254	49	14	,	,	PUNCT
fbem-27254	49	15	appropriately	appropriately	ADV
fbem-27254	49	16	reducing	reduce	VERB
fbem-27254	49	17	the	the	DET
fbem-27254	49	18	operating	operating	NOUN
fbem-27254	49	19	costs	cost	NOUN
fbem-27254	49	20	of	of	ADP
fbem-27254	49	21	enterprises	enterprise	NOUN
fbem-27254	49	22	ensures	ensure	VERB
fbem-27254	49	23	that	that	SCONJ
fbem-27254	49	24	the	the	DET
fbem-27254	49	25	production	production	NOUN
fbem-27254	49	26	and	and	CCONJ
fbem-27254	49	27	operation	operation	NOUN
fbem-27254	49	28	development	development	NOUN
fbem-27254	49	29	of	of	ADP
fbem-27254	49	30	enterprises	enterprise	NOUN
fbem-27254	49	31	has	have	VERB
fbem-27254	49	32	sufficient	sufficient	ADJ
fbem-27254	49	33	funds	fund	NOUN
fbem-27254	49	34	.	.	PUNCT
fbem-27254	50	1	taking	take	VERB
fbem-27254	50	2	internal	internal	ADJ
fbem-27254	50	3	control	control	NOUN
fbem-27254	50	4	as	as	ADP
fbem-27254	50	5	the	the	DET
fbem-27254	50	6	support	support	NOUN
fbem-27254	50	7	,	,	PUNCT
fbem-27254	50	8	analyzing	analyze	VERB
fbem-27254	50	9	the	the	DET
fbem-27254	50	10	rationality	rationality	NOUN
fbem-27254	50	11	of	of	ADP
fbem-27254	50	12	various	various	ADJ
fbem-27254	50	13	fund	fund	NOUN
fbem-27254	50	14	expenditures	expenditure	NOUN
fbem-27254	50	15	,	,	PUNCT
fbem-27254	50	16	avoiding	avoid	VERB
fbem-27254	50	17	waste	waste	NOUN
fbem-27254	50	18	of	of	ADP
fbem-27254	50	19	funds	fund	NOUN
fbem-27254	50	20	,	,	PUNCT
fbem-27254	50	21	not	not	PART
fbem-27254	50	22	only	only	ADV
fbem-27254	50	23	can	can	AUX
fbem-27254	50	24	ensure	ensure	VERB
fbem-27254	50	25	the	the	DET
fbem-27254	50	26	security	security	NOUN
fbem-27254	50	27	of	of	ADP
fbem-27254	50	28	funds	fund	NOUN
fbem-27254	50	29	,	,	PUNCT
fbem-27254	50	30	but	but	CCONJ
fbem-27254	50	31	also	also	ADV
fbem-27254	50	32	enhance	enhance	VERB
fbem-27254	50	33	the	the	DET
fbem-27254	50	34	controllability	controllability	NOUN
fbem-27254	50	35	of	of	ADP
fbem-27254	50	36	funds	fund	NOUN
fbem-27254	50	37	,	,	PUNCT
fbem-27254	50	38	providing	provide	VERB
fbem-27254	50	39	sufficient	sufficient	ADJ
fbem-27254	50	40	financial	financial	ADJ
fbem-27254	50	41	support	support	NOUN
fbem-27254	50	42	for	for	ADP
fbem-27254	50	43	the	the	DET
fbem-27254	50	44	sustainable	sustainable	ADJ
fbem-27254	50	45	development	development	NOUN
fbem-27254	50	46	of	of	ADP
fbem-27254	50	47	enterprises	enterprise	NOUN
fbem-27254	50	48	.	.	PUNCT
fbem-27254	51	1	4.3	4.3	NUM
fbem-27254	51	2	.	.	PUNCT
fbem-27254	51	3	supervising	supervise	VERB
fbem-27254	51	4	enterprise	enterprise	NOUN
fbem-27254	51	5	operating	operating	NOUN
fbem-27254	51	6	conditions	condition	NOUN
fbem-27254	51	7	financial	financial	ADJ
fbem-27254	51	8	management	management	NOUN
fbem-27254	51	9	work	work	NOUN
fbem-27254	51	10	contains	contain	VERB
fbem-27254	51	11	a	a	DET
fbem-27254	51	12	variety	variety	NOUN
fbem-27254	51	13	of	of	ADP
fbem-27254	51	14	contents	content	NOUN
fbem-27254	51	15	.	.	PUNCT
fbem-27254	52	1	in	in	ADP
fbem-27254	52	2	the	the	DET
fbem-27254	52	3	process	process	NOUN
fbem-27254	52	4	of	of	ADP
fbem-27254	52	5	implementing	implement	VERB
fbem-27254	52	6	internal	internal	ADJ
fbem-27254	52	7	control	control	NOUN
fbem-27254	52	8	,	,	PUNCT
fbem-27254	52	9	it	it	PRON
fbem-27254	52	10	can	can	AUX
fbem-27254	52	11	37	37	NUM
fbem-27254	52	12	comprehensively	comprehensively	ADV
fbem-27254	52	13	analyze	analyze	VERB
fbem-27254	52	14	the	the	DET
fbem-27254	52	15	development	development	NOUN
fbem-27254	52	16	of	of	ADP
fbem-27254	52	17	various	various	ADJ
fbem-27254	52	18	financial	financial	ADJ
fbem-27254	52	19	activities	activity	NOUN
fbem-27254	52	20	,	,	PUNCT
fbem-27254	52	21	comprehensively	comprehensively	ADV
fbem-27254	52	22	supervise	supervise	VERB
fbem-27254	52	23	and	and	CCONJ
fbem-27254	52	24	manage	manage	VERB
fbem-27254	52	25	the	the	DET
fbem-27254	52	26	production	production	NOUN
fbem-27254	52	27	conditions	condition	NOUN
fbem-27254	52	28	of	of	ADP
fbem-27254	52	29	enterprises	enterprise	NOUN
fbem-27254	52	30	,	,	PUNCT
fbem-27254	52	31	and	and	CCONJ
fbem-27254	52	32	after	after	ADP
fbem-27254	52	33	accounting	accounting	NOUN
fbem-27254	52	34	and	and	CCONJ
fbem-27254	52	35	supervision	supervision	NOUN
fbem-27254	52	36	,	,	PUNCT
fbem-27254	52	37	provide	provide	VERB
fbem-27254	52	38	reliable	reliable	ADJ
fbem-27254	52	39	data	datum	NOUN
fbem-27254	52	40	support	support	NOUN
fbem-27254	52	41	for	for	ADP
fbem-27254	52	42	the	the	DET
fbem-27254	52	43	conduct	conduct	NOUN
fbem-27254	52	44	of	of	ADP
fbem-27254	52	45	enterprise	enterprise	NOUN
fbem-27254	52	46	financial	financial	ADJ
fbem-27254	52	47	supervision	supervision	NOUN
fbem-27254	52	48	and	and	CCONJ
fbem-27254	52	49	management	management	NOUN
fbem-27254	52	50	work	work	NOUN
fbem-27254	52	51	.	.	PUNCT
fbem-27254	53	1	this	this	PRON
fbem-27254	53	2	is	be	AUX
fbem-27254	53	3	not	not	PART
fbem-27254	53	4	only	only	ADV
fbem-27254	53	5	the	the	DET
fbem-27254	53	6	basis	basis	NOUN
fbem-27254	53	7	for	for	ADP
fbem-27254	53	8	financial	financial	ADJ
fbem-27254	53	9	data	datum	NOUN
fbem-27254	53	10	statistics	statistic	NOUN
fbem-27254	53	11	but	but	CCONJ
fbem-27254	53	12	also	also	ADV
fbem-27254	53	13	the	the	DET
fbem-27254	53	14	key	key	NOUN
fbem-27254	53	15	to	to	ADP
fbem-27254	53	16	formulating	formulate	VERB
fbem-27254	53	17	scientific	scientific	ADJ
fbem-27254	53	18	decisions	decision	NOUN
fbem-27254	53	19	,	,	PUNCT
fbem-27254	53	20	gradually	gradually	ADV
fbem-27254	53	21	improving	improve	VERB
fbem-27254	53	22	the	the	DET
fbem-27254	53	23	efficiency	efficiency	NOUN
fbem-27254	53	24	of	of	ADP
fbem-27254	53	25	enterprise	enterprise	NOUN
fbem-27254	53	26	financial	financial	ADJ
fbem-27254	53	27	management	management	NOUN
fbem-27254	53	28	.	.	PUNCT
fbem-27254	54	1	however	however	ADV
fbem-27254	54	2	,	,	PUNCT
fbem-27254	54	3	in	in	ADP
fbem-27254	54	4	the	the	DET
fbem-27254	54	5	process	process	NOUN
fbem-27254	54	6	of	of	ADP
fbem-27254	54	7	formulating	formulate	VERB
fbem-27254	54	8	internal	internal	ADJ
fbem-27254	54	9	control	control	NOUN
fbem-27254	54	10	,	,	PUNCT
fbem-27254	54	11	it	it	PRON
fbem-27254	54	12	is	be	AUX
fbem-27254	54	13	also	also	ADV
fbem-27254	54	14	necessary	necessary	ADJ
fbem-27254	54	15	to	to	PART
fbem-27254	54	16	accurately	accurately	ADV
fbem-27254	54	17	identify	identify	VERB
fbem-27254	54	18	possible	possible	ADJ
fbem-27254	54	19	accounting	accounting	NOUN
fbem-27254	54	20	risks	risk	NOUN
fbem-27254	54	21	,	,	PUNCT
fbem-27254	54	22	predict	predict	VERB
fbem-27254	54	23	the	the	DET
fbem-27254	54	24	progression	progression	NOUN
fbem-27254	54	25	of	of	ADP
fbem-27254	54	26	risks	risk	NOUN
fbem-27254	54	27	,	,	PUNCT
fbem-27254	54	28	and	and	CCONJ
fbem-27254	54	29	formulate	formulate	ADJ
fbem-27254	54	30	response	response	NOUN
fbem-27254	54	31	measures	measure	NOUN
fbem-27254	54	32	based	base	VERB
fbem-27254	54	33	on	on	ADP
fbem-27254	54	34	the	the	DET
fbem-27254	54	35	severity	severity	NOUN
fbem-27254	54	36	of	of	ADP
fbem-27254	54	37	risks	risk	NOUN
fbem-27254	54	38	,	,	PUNCT
fbem-27254	54	39	thereby	thereby	ADV
fbem-27254	54	40	reducing	reduce	VERB
fbem-27254	54	41	the	the	DET
fbem-27254	54	42	economic	economic	ADJ
fbem-27254	54	43	losses	loss	NOUN
fbem-27254	54	44	brought	bring	VERB
fbem-27254	54	45	to	to	ADP
fbem-27254	54	46	enterprises	enterprise	NOUN
fbem-27254	54	47	,	,	PUNCT
fbem-27254	54	48	comprehensively	comprehensively	ADV
fbem-27254	54	49	supervising	supervise	VERB
fbem-27254	54	50	the	the	DET
fbem-27254	54	51	operating	operating	NOUN
fbem-27254	54	52	conditions	condition	NOUN
fbem-27254	54	53	of	of	ADP
fbem-27254	54	54	enterprises	enterprise	NOUN
fbem-27254	54	55	while	while	SCONJ
fbem-27254	54	56	ensuring	ensure	VERB
fbem-27254	54	57	the	the	DET
fbem-27254	54	58	smooth	smooth	ADJ
fbem-27254	54	59	development	development	NOUN
fbem-27254	54	60	of	of	ADP
fbem-27254	54	61	enterprises	enterprise	NOUN
fbem-27254	54	62	.	.	PUNCT
fbem-27254	55	1	figure	figure	NOUN
fbem-27254	55	2	2	2	NUM
fbem-27254	55	3	.	.	PUNCT
fbem-27254	55	4	specific	specific	ADJ
fbem-27254	55	5	processes	process	NOUN
fbem-27254	55	6	for	for	ADP
fbem-27254	55	7	supervising	supervise	VERB
fbem-27254	55	8	enterprise	enterprise	NOUN
fbem-27254	55	9	operating	operating	NOUN
fbem-27254	55	10	conditions	condition	NOUN
fbem-27254	55	11	5	5	NUM
fbem-27254	55	12	.	.	PUNCT
fbem-27254	55	13	problems	problem	NOUN
fbem-27254	55	14	in	in	ADP
fbem-27254	55	15	risk	risk	NOUN
fbem-27254	55	16	control	control	NOUN
fbem-27254	55	17	and	and	CCONJ
fbem-27254	55	18	internal	internal	ADJ
fbem-27254	55	19	control	control	NOUN
fbem-27254	55	20	in	in	ADP
fbem-27254	55	21	corporate	corporate	ADJ
fbem-27254	55	22	accounting	accounting	NOUN
fbem-27254	55	23	5.1	5.1	NUM
fbem-27254	55	24	.	.	PUNCT
fbem-27254	56	1	limited	limit	VERB
fbem-27254	56	2	comprehensive	comprehensive	ADJ
fbem-27254	56	3	quality	quality	NOUN
fbem-27254	56	4	of	of	ADP
fbem-27254	56	5	personnel	personnel	NOUN
fbem-27254	56	6	if	if	SCONJ
fbem-27254	56	7	financial	financial	ADJ
fbem-27254	56	8	management	management	NOUN
fbem-27254	56	9	personnel	personnel	NOUN
fbem-27254	56	10	lack	lack	VERB
fbem-27254	56	11	solid	solid	ADJ
fbem-27254	56	12	professional	professional	ADJ
fbem-27254	56	13	knowledge	knowledge	NOUN
fbem-27254	56	14	and	and	CCONJ
fbem-27254	56	15	practical	practical	ADJ
fbem-27254	56	16	experience	experience	NOUN
fbem-27254	56	17	,	,	PUNCT
fbem-27254	56	18	it	it	PRON
fbem-27254	56	19	will	will	AUX
fbem-27254	56	20	inevitably	inevitably	ADV
fbem-27254	56	21	affect	affect	VERB
fbem-27254	56	22	the	the	DET
fbem-27254	56	23	smooth	smooth	ADJ
fbem-27254	56	24	progress	progress	NOUN
fbem-27254	56	25	of	of	ADP
fbem-27254	56	26	financial	financial	ADJ
fbem-27254	56	27	work	work	NOUN
fbem-27254	56	28	.	.	PUNCT
fbem-27254	57	1	today	today	NOUN
fbem-27254	57	2	,	,	PUNCT
fbem-27254	57	3	some	some	DET
fbem-27254	57	4	corporate	corporate	ADJ
fbem-27254	57	5	accounting	accounting	NOUN
fbem-27254	57	6	management	management	NOUN
fbem-27254	57	7	personnel	personnel	NOUN
fbem-27254	57	8	lack	lack	VERB
fbem-27254	57	9	rich	rich	ADJ
fbem-27254	57	10	practical	practical	ADJ
fbem-27254	57	11	experience	experience	NOUN
fbem-27254	57	12	.	.	PUNCT
fbem-27254	58	1	before	before	ADP
fbem-27254	58	2	engaging	engage	VERB
fbem-27254	58	3	in	in	ADP
fbem-27254	58	4	accounting	accounting	NOUN
fbem-27254	58	5	work	work	NOUN
fbem-27254	58	6	,	,	PUNCT
fbem-27254	58	7	they	they	PRON
fbem-27254	58	8	have	have	AUX
fbem-27254	58	9	not	not	PART
fbem-27254	58	10	received	receive	VERB
fbem-27254	58	11	systematic	systematic	ADJ
fbem-27254	58	12	training	training	NOUN
fbem-27254	58	13	,	,	PUNCT
fbem-27254	58	14	and	and	CCONJ
fbem-27254	58	15	whenever	whenever	SCONJ
fbem-27254	58	16	they	they	PRON
fbem-27254	58	17	encounter	encounter	VERB
fbem-27254	58	18	emergencies	emergency	NOUN
fbem-27254	58	19	in	in	ADP
fbem-27254	58	20	their	their	PRON
fbem-27254	58	21	work	work	NOUN
fbem-27254	58	22	,	,	PUNCT
fbem-27254	58	23	they	they	PRON
fbem-27254	58	24	will	will	AUX
fbem-27254	58	25	be	be	AUX
fbem-27254	58	26	at	at	ADP
fbem-27254	58	27	a	a	DET
fbem-27254	58	28	loss	loss	NOUN
fbem-27254	58	29	and	and	CCONJ
fbem-27254	58	30	unable	unable	ADJ
fbem-27254	58	31	to	to	PART
fbem-27254	58	32	solve	solve	VERB
fbem-27254	58	33	problems	problem	NOUN
fbem-27254	58	34	efficiently	efficiently	ADV
fbem-27254	59	1	[	[	X
fbem-27254	59	2	8	8	NUM
fbem-27254	59	3	-	-	SYM
fbem-27254	59	4	9	9	NUM
fbem-27254	59	5	]	]	PUNCT
fbem-27254	59	6	.	.	PUNCT
fbem-27254	60	1	in	in	ADP
fbem-27254	60	2	addition	addition	NOUN
fbem-27254	60	3	,	,	PUNCT
fbem-27254	60	4	accounting	accounting	NOUN
fbem-27254	60	5	personnel	personnel	NOUN
fbem-27254	60	6	have	have	VERB
fbem-27254	60	7	a	a	DET
fbem-27254	60	8	relatively	relatively	ADV
fbem-27254	60	9	one	one	NUM
fbem-27254	60	10	-	-	PUNCT
fbem-27254	60	11	sided	sided	ADJ
fbem-27254	60	12	understanding	understanding	NOUN
fbem-27254	60	13	of	of	ADP
fbem-27254	60	14	risk	risk	NOUN
fbem-27254	60	15	control	control	NOUN
fbem-27254	60	16	and	and	CCONJ
fbem-27254	60	17	have	have	AUX
fbem-27254	60	18	not	not	PART
fbem-27254	60	19	grasped	grasp	VERB
fbem-27254	60	20	its	its	PRON
fbem-27254	60	21	deeper	deep	ADJ
fbem-27254	60	22	meaning	meaning	NOUN
fbem-27254	60	23	,	,	PUNCT
fbem-27254	60	24	affecting	affect	VERB
fbem-27254	60	25	the	the	DET
fbem-27254	60	26	normal	normal	ADJ
fbem-27254	60	27	operation	operation	NOUN
fbem-27254	60	28	of	of	ADP
fbem-27254	60	29	financial	financial	ADJ
fbem-27254	60	30	management	management	NOUN
fbem-27254	60	31	work	work	NOUN
fbem-27254	60	32	.	.	PUNCT
fbem-27254	61	1	based	base	VERB
fbem-27254	61	2	on	on	ADP
fbem-27254	61	3	the	the	DET
fbem-27254	61	4	above	above	ADJ
fbem-27254	61	5	situations	situation	NOUN
fbem-27254	61	6	,	,	PUNCT
fbem-27254	61	7	enterprise	enterprise	NOUN
fbem-27254	61	8	managers	manager	NOUN
fbem-27254	61	9	should	should	AUX
fbem-27254	61	10	adjust	adjust	VERB
fbem-27254	61	11	and	and	CCONJ
fbem-27254	61	12	improve	improve	VERB
fbem-27254	61	13	work	work	NOUN
fbem-27254	61	14	plans	plan	NOUN
fbem-27254	61	15	according	accord	VERB
fbem-27254	61	16	to	to	ADP
fbem-27254	61	17	the	the	DET
fbem-27254	61	18	work	work	NOUN
fbem-27254	61	19	status	status	NOUN
fbem-27254	61	20	of	of	ADP
fbem-27254	61	21	different	different	ADJ
fbem-27254	61	22	departments	department	NOUN
fbem-27254	61	23	,	,	PUNCT
fbem-27254	61	24	predict	predict	VERB
fbem-27254	61	25	possible	possible	ADJ
fbem-27254	61	26	problems	problem	NOUN
fbem-27254	61	27	that	that	PRON
fbem-27254	61	28	may	may	AUX
fbem-27254	61	29	be	be	AUX
fbem-27254	61	30	encountered	encounter	VERB
fbem-27254	61	31	in	in	ADP
fbem-27254	61	32	future	future	ADJ
fbem-27254	61	33	work	work	NOUN
fbem-27254	61	34	in	in	ADP
fbem-27254	61	35	advance	advance	NOUN
fbem-27254	61	36	,	,	PUNCT
fbem-27254	61	37	and	and	CCONJ
fbem-27254	61	38	conduct	conduct	VERB
fbem-27254	61	39	good	good	ADJ
fbem-27254	61	40	risk	risk	NOUN
fbem-27254	61	41	assessment	assessment	NOUN
fbem-27254	61	42	work	work	NOUN
fbem-27254	61	43	to	to	PART
fbem-27254	61	44	avoid	avoid	VERB
fbem-27254	61	45	bringing	bring	VERB
fbem-27254	61	46	more	more	ADJ
fbem-27254	61	47	economic	economic	ADJ
fbem-27254	61	48	losses	loss	NOUN
fbem-27254	61	49	to	to	ADP
fbem-27254	61	50	enterprises	enterprise	NOUN
fbem-27254	61	51	.	.	PUNCT
fbem-27254	62	1	5.2	5.2	NUM
fbem-27254	62	2	.	.	PUNCT
fbem-27254	62	3	lack	lack	NOUN
fbem-27254	62	4	of	of	ADP
fbem-27254	62	5	unified	unified	ADJ
fbem-27254	62	6	accounting	accounting	NOUN
fbem-27254	62	7	standards	standard	NOUN
fbem-27254	62	8	in	in	ADP
fbem-27254	62	9	different	different	ADJ
fbem-27254	62	10	countries	country	NOUN
fbem-27254	62	11	or	or	CCONJ
fbem-27254	62	12	regions	region	NOUN
fbem-27254	62	13	,	,	PUNCT
fbem-27254	62	14	the	the	DET
fbem-27254	62	15	accounting	accounting	NOUN
fbem-27254	62	16	standards	standard	NOUN
fbem-27254	62	17	formulated	formulate	VERB
fbem-27254	62	18	and	and	CCONJ
fbem-27254	62	19	implemented	implement	VERB
fbem-27254	62	20	have	have	VERB
fbem-27254	62	21	certain	certain	ADJ
fbem-27254	62	22	differences	difference	NOUN
fbem-27254	62	23	,	,	PUNCT
fbem-27254	62	24	causing	cause	VERB
fbem-27254	62	25	the	the	DET
fbem-27254	62	26	accounting	accounting	NOUN
fbem-27254	62	27	processing	processing	NOUN
fbem-27254	62	28	methods	method	NOUN
fbem-27254	62	29	to	to	PART
fbem-27254	62	30	differ	differ	VERB
fbem-27254	62	31	,	,	PUNCT
fbem-27254	62	32	leading	lead	VERB
fbem-27254	62	33	to	to	ADP
fbem-27254	62	34	problems	problem	NOUN
fbem-27254	62	35	of	of	ADP
fbem-27254	62	36	non	non	ADJ
fbem-27254	62	37	-	-	ADJ
fbem-27254	62	38	unified	unified	ADJ
fbem-27254	62	39	standards	standard	NOUN
fbem-27254	62	40	.	.	PUNCT
fbem-27254	63	1	different	different	ADJ
fbem-27254	63	2	industries	industry	NOUN
fbem-27254	63	3	may	may	AUX
fbem-27254	63	4	also	also	ADV
fbem-27254	63	5	have	have	VERB
fbem-27254	63	6	different	different	ADJ
fbem-27254	63	7	requirements	requirement	NOUN
fbem-27254	63	8	and	and	CCONJ
fbem-27254	63	9	processing	processing	NOUN
fbem-27254	63	10	methods	method	NOUN
fbem-27254	63	11	for	for	ADP
fbem-27254	63	12	accounting	account	VERB
fbem-27254	63	13	,	,	PUNCT
fbem-27254	63	14	possibly	possibly	ADV
fbem-27254	63	15	leading	lead	VERB
fbem-27254	63	16	to	to	ADP
fbem-27254	63	17	problems	problem	NOUN
fbem-27254	63	18	of	of	ADP
fbem-27254	63	19	non	non	ADJ
fbem-27254	63	20	-	-	ADJ
fbem-27254	63	21	unified	unified	ADJ
fbem-27254	63	22	standards	standard	NOUN
fbem-27254	63	23	.	.	PUNCT
fbem-27254	64	1	facing	face	VERB
fbem-27254	64	2	the	the	DET
fbem-27254	64	3	formulation	formulation	NOUN
fbem-27254	64	4	and	and	CCONJ
fbem-27254	64	5	implementation	implementation	NOUN
fbem-27254	64	6	of	of	ADP
fbem-27254	64	7	accounting	accounting	NOUN
fbem-27254	64	8	standards	standard	NOUN
fbem-27254	64	9	may	may	AUX
fbem-27254	64	10	have	have	VERB
fbem-27254	64	11	defects	defect	NOUN
fbem-27254	64	12	,	,	PUNCT
fbem-27254	64	13	and	and	CCONJ
fbem-27254	64	14	the	the	DET
fbem-27254	64	15	formulation	formulation	NOUN
fbem-27254	64	16	process	process	NOUN
fbem-27254	64	17	has	have	VERB
fbem-27254	64	18	subjectivity	subjectivity	NOUN
fbem-27254	64	19	,	,	PUNCT
fbem-27254	64	20	and	and	CCONJ
fbem-27254	64	21	there	there	PRON
fbem-27254	64	22	will	will	AUX
fbem-27254	64	23	inevitably	inevitably	ADV
fbem-27254	64	24	be	be	AUX
fbem-27254	64	25	problems	problem	NOUN
fbem-27254	64	26	with	with	ADP
fbem-27254	64	27	ineffective	ineffective	ADJ
fbem-27254	64	28	supervision	supervision	NOUN
fbem-27254	64	29	during	during	ADP
fbem-27254	64	30	the	the	DET
fbem-27254	64	31	execution	execution	NOUN
fbem-27254	64	32	process	process	NOUN
fbem-27254	64	33	,	,	PUNCT
fbem-27254	64	34	which	which	PRON
fbem-27254	64	35	will	will	AUX
fbem-27254	64	36	all	all	ADV
fbem-27254	64	37	make	make	VERB
fbem-27254	64	38	the	the	DET
fbem-27254	64	39	standards	standard	NOUN
fbem-27254	64	40	non	non	ADJ
fbem-27254	64	41	-	-	ADJ
fbem-27254	64	42	unified	unified	ADJ
fbem-27254	64	43	[	[	X
fbem-27254	64	44	6	6	NUM
fbem-27254	64	45	-	-	SYM
fbem-27254	64	46	7	7	NUM
fbem-27254	64	47	]	]	PUNCT
fbem-27254	64	48	.	.	PUNCT
fbem-27254	65	1	under	under	ADP
fbem-27254	65	2	such	such	ADJ
fbem-27254	65	3	circumstances	circumstance	NOUN
fbem-27254	65	4	,	,	PUNCT
fbem-27254	65	5	if	if	SCONJ
fbem-27254	65	6	the	the	DET
fbem-27254	65	7	formulation	formulation	NOUN
fbem-27254	65	8	and	and	CCONJ
fbem-27254	65	9	implementation	implementation	NOUN
fbem-27254	65	10	of	of	ADP
fbem-27254	65	11	accounting	accounting	NOUN
fbem-27254	65	12	standards	standard	NOUN
fbem-27254	65	13	can	can	AUX
fbem-27254	65	14	not	not	PART
fbem-27254	65	15	keep	keep	VERB
fbem-27254	65	16	pace	pace	NOUN
fbem-27254	65	17	with	with	ADP
fbem-27254	65	18	the	the	DET
fbem-27254	65	19	times	time	NOUN
fbem-27254	65	20	,	,	PUNCT
fbem-27254	65	21	timely	timely	ADV
fbem-27254	65	22	adapt	adapt	VERB
fbem-27254	65	23	to	to	ADP
fbem-27254	65	24	new	new	ADJ
fbem-27254	65	25	economic	economic	ADJ
fbem-27254	65	26	environments	environment	NOUN
fbem-27254	65	27	and	and	CCONJ
fbem-27254	65	28	technological	technological	ADJ
fbem-27254	65	29	developments	development	NOUN
fbem-27254	65	30	,	,	PUNCT
fbem-27254	65	31	it	it	PRON
fbem-27254	65	32	may	may	AUX
fbem-27254	65	33	further	far	ADV
fbem-27254	65	34	exacerbate	exacerbate	VERB
fbem-27254	65	35	the	the	DET
fbem-27254	65	36	problem	problem	NOUN
fbem-27254	65	37	of	of	ADP
fbem-27254	65	38	nonunified	nonunifie	VERB
fbem-27254	65	39	standards	standard	NOUN
fbem-27254	65	40	.	.	PUNCT
fbem-27254	66	1	5.3	5.3	NUM
fbem-27254	66	2	.	.	PUNCT
fbem-27254	66	3	lack	lack	NOUN
fbem-27254	66	4	of	of	ADP
fbem-27254	66	5	comprehensive	comprehensive	ADJ
fbem-27254	66	6	internal	internal	ADJ
fbem-27254	66	7	control	control	NOUN
fbem-27254	66	8	system	system	NOUN
fbem-27254	66	9	constructing	construct	VERB
fbem-27254	66	10	a	a	DET
fbem-27254	66	11	comprehensive	comprehensive	ADJ
fbem-27254	66	12	internal	internal	ADJ
fbem-27254	66	13	control	control	NOUN
fbem-27254	66	14	system	system	NOUN
fbem-27254	66	15	within	within	ADP
fbem-27254	66	16	an	an	DET
fbem-27254	66	17	enterprise	enterprise	NOUN
fbem-27254	66	18	belongs	belong	VERB
fbem-27254	66	19	to	to	ADP
fbem-27254	66	20	a	a	DET
fbem-27254	66	21	long	long	ADJ
fbem-27254	66	22	-	-	PUNCT
fbem-27254	66	23	term	term	NOUN
fbem-27254	66	24	and	and	CCONJ
fbem-27254	66	25	systematic	systematic	ADJ
fbem-27254	66	26	process	process	NOUN
fbem-27254	66	27	,	,	PUNCT
fbem-27254	66	28	and	and	CCONJ
fbem-27254	66	29	it	it	PRON
fbem-27254	66	30	is	be	AUX
fbem-27254	66	31	difficult	difficult	ADJ
fbem-27254	66	32	to	to	PART
fbem-27254	66	33	achieve	achieve	VERB
fbem-27254	66	34	significant	significant	ADJ
fbem-27254	66	35	results	result	NOUN
fbem-27254	66	36	in	in	ADP
fbem-27254	66	37	a	a	DET
fbem-27254	66	38	short	short	ADJ
fbem-27254	66	39	time	time	NOUN
fbem-27254	66	40	.	.	PUNCT
fbem-27254	67	1	therefore	therefore	ADV
fbem-27254	67	2	,	,	PUNCT
fbem-27254	67	3	enterprises	enterprise	NOUN
fbem-27254	67	4	must	must	AUX
fbem-27254	67	5	do	do	VERB
fbem-27254	67	6	sufficient	sufficient	ADJ
fbem-27254	67	7	preparatory	preparatory	ADJ
fbem-27254	67	8	work	work	NOUN
fbem-27254	67	9	before	before	ADP
fbem-27254	67	10	carrying	carry	VERB
fbem-27254	67	11	out	out	ADP
fbem-27254	67	12	this	this	DET
fbem-27254	67	13	work	work	NOUN
fbem-27254	67	14	so	so	SCONJ
fbem-27254	67	15	that	that	SCONJ
fbem-27254	67	16	the	the	DET
fbem-27254	67	17	value	value	NOUN
fbem-27254	67	18	of	of	ADP
fbem-27254	67	19	internal	internal	ADJ
fbem-27254	67	20	control	control	NOUN
fbem-27254	67	21	can	can	AUX
fbem-27254	67	22	be	be	AUX
fbem-27254	67	23	fully	fully	ADV
fbem-27254	67	24	highlighted	highlight	VERB
fbem-27254	67	25	in	in	ADP
fbem-27254	67	26	various	various	ADJ
fbem-27254	67	27	management	management	NOUN
fbem-27254	67	28	activities	activity	NOUN
fbem-27254	67	29	carried	carry	VERB
fbem-27254	67	30	out	out	ADP
fbem-27254	67	31	by	by	ADP
fbem-27254	67	32	enterprises	enterprise	NOUN
fbem-27254	67	33	.	.	PUNCT
fbem-27254	68	1	in	in	ADP
fbem-27254	68	2	the	the	DET
fbem-27254	68	3	specific	specific	ADJ
fbem-27254	68	4	practice	practice	NOUN
fbem-27254	68	5	process	process	NOUN
fbem-27254	68	6	,	,	PUNCT
fbem-27254	68	7	due	due	ADP
fbem-27254	68	8	to	to	ADP
fbem-27254	68	9	the	the	DET
fbem-27254	68	10	fact	fact	NOUN
fbem-27254	68	11	that	that	SCONJ
fbem-27254	68	12	some	some	DET
fbem-27254	68	13	management	management	NOUN
fbem-27254	68	14	personnel	personnel	NOUN
fbem-27254	68	15	have	have	AUX
fbem-27254	68	16	insufficient	insufficient	ADJ
fbem-27254	68	17	comprehensive	comprehensive	ADJ
fbem-27254	68	18	understanding	understanding	NOUN
fbem-27254	68	19	of	of	ADP
fbem-27254	68	20	internal	internal	ADJ
fbem-27254	68	21	control	control	NOUN
fbem-27254	68	22	,	,	PUNCT
fbem-27254	68	23	they	they	PRON
fbem-27254	68	24	have	have	AUX
fbem-27254	68	25	not	not	PART
fbem-27254	68	26	yet	yet	ADV
fbem-27254	68	27	realized	realize	VERB
fbem-27254	68	28	the	the	DET
fbem-27254	68	29	value	value	NOUN
fbem-27254	68	30	of	of	ADP
fbem-27254	68	31	carrying	carry	VERB
fbem-27254	68	32	out	out	ADP
fbem-27254	68	33	related	related	ADJ
fbem-27254	68	34	work	work	NOUN
fbem-27254	68	35	on	on	ADP
fbem-27254	68	36	the	the	DET
fbem-27254	68	37	ideological	ideological	ADJ
fbem-27254	68	38	level	level	NOUN
fbem-27254	68	39	,	,	PUNCT
fbem-27254	68	40	and	and	CCONJ
fbem-27254	68	41	have	have	AUX
fbem-27254	68	42	not	not	PART
fbem-27254	68	43	formulated	formulate	VERB
fbem-27254	68	44	a	a	DET
fbem-27254	68	45	comprehensive	comprehensive	ADJ
fbem-27254	68	46	management	management	NOUN
fbem-27254	68	47	system	system	NOUN
fbem-27254	68	48	,	,	PUNCT
fbem-27254	68	49	the	the	DET
fbem-27254	68	50	practical	practical	ADJ
fbem-27254	68	51	effect	effect	NOUN
fbem-27254	68	52	of	of	ADP
fbem-27254	68	53	this	this	DET
fbem-27254	68	54	work	work	NOUN
fbem-27254	68	55	can	can	AUX
fbem-27254	68	56	not	not	PART
fbem-27254	68	57	be	be	AUX
fbem-27254	68	58	fully	fully	ADV
fbem-27254	68	59	exerted	exert	VERB
fbem-27254	68	60	.	.	PUNCT
fbem-27254	69	1	in	in	ADP
fbem-27254	69	2	addition	addition	NOUN
fbem-27254	69	3	,	,	PUNCT
fbem-27254	69	4	some	some	DET
fbem-27254	69	5	enterprises	enterprise	NOUN
fbem-27254	69	6	lack	lack	VERB
fbem-27254	69	7	advanced	advanced	ADJ
fbem-27254	69	8	risk	risk	NOUN
fbem-27254	69	9	management	management	NOUN
fbem-27254	69	10	concepts	concept	NOUN
fbem-27254	69	11	in	in	ADP
fbem-27254	69	12	the	the	DET
fbem-27254	69	13	course	course	NOUN
fbem-27254	69	14	of	of	ADP
fbem-27254	69	15	development	development	NOUN
fbem-27254	69	16	,	,	PUNCT
fbem-27254	69	17	have	have	VERB
fbem-27254	69	18	a	a	DET
fbem-27254	69	19	very	very	ADV
fbem-27254	69	20	one	one	NUM
fbem-27254	69	21	-	-	PUNCT
fbem-27254	69	22	sided	sided	ADJ
fbem-27254	69	23	understanding	understanding	NOUN
fbem-27254	69	24	of	of	ADP
fbem-27254	69	25	this	this	DET
fbem-27254	69	26	work	work	NOUN
fbem-27254	69	27	,	,	PUNCT
fbem-27254	69	28	and	and	CCONJ
fbem-27254	69	29	ignore	ignore	VERB
fbem-27254	69	30	the	the	DET
fbem-27254	69	31	value	value	NOUN
fbem-27254	69	32	of	of	ADP
fbem-27254	69	33	safety	safety	NOUN
fbem-27254	69	34	management	management	NOUN
fbem-27254	69	35	when	when	SCONJ
fbem-27254	69	36	carrying	carry	VERB
fbem-27254	69	37	out	out	ADP
fbem-27254	69	38	related	related	ADJ
fbem-27254	69	39	work	work	NOUN
fbem-27254	69	40	,	,	PUNCT
fbem-27254	69	41	which	which	PRON
fbem-27254	69	42	directly	directly	ADV
fbem-27254	69	43	increases	increase	VERB
fbem-27254	69	44	the	the	DET
fbem-27254	69	45	risks	risk	NOUN
fbem-27254	69	46	faced	face	VERB
fbem-27254	69	47	by	by	ADP
fbem-27254	69	48	enterprises	enterprise	NOUN
fbem-27254	69	49	in	in	ADP
fbem-27254	69	50	the	the	DET
fbem-27254	69	51	development	development	NOUN
fbem-27254	69	52	process	process	NOUN
fbem-27254	69	53	.	.	PUNCT
fbem-27254	70	1	5.4	5.4	NUM
fbem-27254	70	2	.	.	PUNCT
fbem-27254	70	3	improper	improper	ADJ
fbem-27254	70	4	use	use	NOUN
fbem-27254	70	5	of	of	ADP
fbem-27254	70	6	financial	financial	ADJ
fbem-27254	70	7	software	software	NOUN
fbem-27254	70	8	compared	compare	VERB
fbem-27254	70	9	to	to	ADP
fbem-27254	70	10	traditional	traditional	ADJ
fbem-27254	70	11	working	work	VERB
fbem-27254	70	12	methods	method	NOUN
fbem-27254	70	13	,	,	PUNCT
fbem-27254	70	14	the	the	DET
fbem-27254	70	15	functions	function	NOUN
fbem-27254	70	16	and	and	CCONJ
fbem-27254	70	17	operating	operating	NOUN
fbem-27254	70	18	methods	method	NOUN
fbem-27254	70	19	of	of	ADP
fbem-27254	70	20	financial	financial	ADJ
fbem-27254	70	21	software	software	NOUN
fbem-27254	70	22	are	be	AUX
fbem-27254	70	23	more	more	ADV
fbem-27254	70	24	complex	complex	ADJ
fbem-27254	70	25	.	.	PUNCT
fbem-27254	71	1	if	if	SCONJ
fbem-27254	71	2	financial	financial	ADJ
fbem-27254	71	3	personnel	personnel	NOUN
fbem-27254	71	4	have	have	AUX
fbem-27254	71	5	not	not	PART
fbem-27254	71	6	undergone	undergo	VERB
fbem-27254	71	7	professional	professional	ADJ
fbem-27254	71	8	training	training	NOUN
fbem-27254	71	9	,	,	PUNCT
fbem-27254	71	10	it	it	PRON
fbem-27254	71	11	will	will	AUX
fbem-27254	71	12	be	be	AUX
fbem-27254	71	13	difficult	difficult	ADJ
fbem-27254	71	14	for	for	SCONJ
fbem-27254	71	15	them	they	PRON
fbem-27254	71	16	to	to	PART
fbem-27254	71	17	smoothly	smoothly	ADV
fbem-27254	71	18	carry	carry	VERB
fbem-27254	71	19	out	out	ADP
fbem-27254	71	20	financial	financial	ADJ
fbem-27254	71	21	information	information	NOUN
fbem-27254	71	22	processing	processing	NOUN
fbem-27254	71	23	work	work	NOUN
fbem-27254	71	24	using	use	VERB
fbem-27254	71	25	software	software	NOUN
fbem-27254	71	26	,	,	PUNCT
fbem-27254	71	27	and	and	CCONJ
fbem-27254	71	28	the	the	DET
fbem-27254	71	29	final	final	ADJ
fbem-27254	71	30	processing	processing	NOUN
fbem-27254	71	31	results	result	NOUN
fbem-27254	71	32	are	be	AUX
fbem-27254	71	33	not	not	PART
fbem-27254	71	34	accurate	accurate	ADJ
fbem-27254	71	35	.	.	PUNCT
fbem-27254	72	1	in	in	ADP
fbem-27254	72	2	the	the	DET
fbem-27254	72	3	process	process	NOUN
fbem-27254	72	4	of	of	ADP
fbem-27254	72	5	selecting	select	VERB
fbem-27254	72	6	financial	financial	ADJ
fbem-27254	72	7	software	software	NOUN
fbem-27254	72	8	,	,	PUNCT
fbem-27254	72	9	enterprises	enterprise	NOUN
fbem-27254	72	10	pay	pay	VERB
fbem-27254	72	11	too	too	ADV
fbem-27254	72	12	much	much	ADJ
fbem-27254	72	13	attention	attention	NOUN
fbem-27254	72	14	to	to	ADP
fbem-27254	72	15	factors	factor	NOUN
fbem-27254	72	16	such	such	ADJ
fbem-27254	72	17	as	as	ADP
fbem-27254	72	18	price	price	NOUN
fbem-27254	72	19	,	,	PUNCT
fbem-27254	72	20	function	function	NOUN
fbem-27254	72	21	,	,	PUNCT
fbem-27254	72	22	and	and	CCONJ
fbem-27254	72	23	brand	brand	NOUN
fbem-27254	72	24	,	,	PUNCT
fbem-27254	72	25	while	while	SCONJ
fbem-27254	72	26	ignoring	ignore	VERB
fbem-27254	72	27	the	the	DET
fbem-27254	72	28	applicability	applicability	NOUN
fbem-27254	72	29	and	and	CCONJ
fbem-27254	72	30	stability	stability	NOUN
fbem-27254	72	31	of	of	ADP
fbem-27254	72	32	the	the	DET
fbem-27254	72	33	software	software	NOUN
fbem-27254	72	34	[	[	X
fbem-27254	72	35	10	10	NUM
fbem-27254	72	36	]	]	PUNCT
fbem-27254	72	37	.	.	PUNCT
fbem-27254	73	1	if	if	SCONJ
fbem-27254	73	2	the	the	DET
fbem-27254	73	3	selected	select	VERB
fbem-27254	73	4	software	software	NOUN
fbem-27254	73	5	does	do	AUX
fbem-27254	73	6	not	not	PART
fbem-27254	73	7	match	match	VERB
fbem-27254	73	8	the	the	DET
fbem-27254	73	9	business	business	NOUN
fbem-27254	73	10	needs	need	NOUN
fbem-27254	73	11	of	of	ADP
fbem-27254	73	12	the	the	DET
fbem-27254	73	13	enterprise	enterprise	NOUN
fbem-27254	73	14	or	or	CCONJ
fbem-27254	73	15	is	be	AUX
fbem-27254	73	16	not	not	PART
fbem-27254	73	17	stable	stable	ADJ
fbem-27254	73	18	enough	enough	ADV
fbem-27254	73	19	,	,	PUNCT
fbem-27254	73	20	it	it	PRON
fbem-27254	73	21	may	may	AUX
fbem-27254	73	22	cause	cause	VERB
fbem-27254	73	23	inaccurate	inaccurate	ADJ
fbem-27254	73	24	processing	processing	NOUN
fbem-27254	73	25	of	of	ADP
fbem-27254	73	26	financial	financial	ADJ
fbem-27254	73	27	information	information	NOUN
fbem-27254	73	28	.	.	PUNCT
fbem-27254	74	1	after	after	ADP
fbem-27254	74	2	using	use	VERB
fbem-27254	74	3	the	the	DET
fbem-27254	74	4	software	software	NOUN
fbem-27254	74	5	for	for	ADP
fbem-27254	74	6	a	a	DET
fbem-27254	74	7	period	period	NOUN
fbem-27254	74	8	of	of	ADP
fbem-27254	74	9	time	time	NOUN
fbem-27254	74	10	,	,	PUNCT
fbem-27254	74	11	it	it	PRON
fbem-27254	74	12	is	be	AUX
fbem-27254	74	13	necessary	necessary	ADJ
fbem-27254	74	14	to	to	PART
fbem-27254	74	15	maintain	maintain	VERB
fbem-27254	74	16	and	and	CCONJ
fbem-27254	74	17	upgrade	upgrade	VERB
fbem-27254	74	18	the	the	DET
fbem-27254	74	19	financial	financial	ADJ
fbem-27254	74	20	software	software	NOUN
fbem-27254	74	21	system	system	NOUN
fbem-27254	74	22	.	.	PUNCT
fbem-27254	75	1	if	if	SCONJ
fbem-27254	75	2	financial	financial	ADJ
fbem-27254	75	3	personnel	personnel	NOUN
fbem-27254	75	4	have	have	AUX
fbem-27254	75	5	not	not	PART
fbem-27254	75	6	maintained	maintain	VERB
fbem-27254	75	7	the	the	DET
fbem-27254	75	8	software	software	NOUN
fbem-27254	75	9	in	in	ADP
fbem-27254	75	10	a	a	DET
fbem-27254	75	11	timely	timely	ADJ
fbem-27254	75	12	manner	manner	NOUN
fbem-27254	75	13	,	,	PUNCT
fbem-27254	75	14	system	system	NOUN
fbem-27254	75	15	failures	failure	NOUN
fbem-27254	75	16	and	and	CCONJ
fbem-27254	75	17	data	datum	NOUN
fbem-27254	75	18	loss	loss	NOUN
fbem-27254	75	19	may	may	AUX
fbem-27254	75	20	occur	occur	VERB
fbem-27254	75	21	,	,	PUNCT
fbem-27254	75	22	affecting	affect	VERB
fbem-27254	75	23	the	the	DET
fbem-27254	75	24	accuracy	accuracy	NOUN
fbem-27254	75	25	of	of	ADP
fbem-27254	75	26	financial	financial	ADJ
fbem-27254	75	27	information	information	NOUN
fbem-27254	75	28	processing	processing	NOUN
fbem-27254	75	29	.	.	PUNCT
fbem-27254	76	1	38	38	NUM
fbem-27254	76	2	6	6	NUM
fbem-27254	76	3	.	.	PUNCT
fbem-27254	76	4	improvements	improvement	NOUN
fbem-27254	76	5	in	in	ADP
fbem-27254	76	6	risk	risk	NOUN
fbem-27254	76	7	control	control	NOUN
fbem-27254	76	8	and	and	CCONJ
fbem-27254	76	9	internal	internal	ADJ
fbem-27254	76	10	control	control	NOUN
fbem-27254	76	11	in	in	ADP
fbem-27254	76	12	corporate	corporate	ADJ
fbem-27254	76	13	accounting	accounting	NOUN
fbem-27254	76	14	6.1	6.1	NUM
fbem-27254	76	15	.	.	PUNCT
fbem-27254	76	16	improving	improve	VERB
fbem-27254	76	17	personnel	personnel	NOUN
fbem-27254	76	18	professionalism	professionalism	NOUN
fbem-27254	76	19	the	the	DET
fbem-27254	76	20	professional	professional	ADJ
fbem-27254	76	21	ability	ability	NOUN
fbem-27254	76	22	and	and	CCONJ
fbem-27254	76	23	comprehensive	comprehensive	ADJ
fbem-27254	76	24	quality	quality	NOUN
fbem-27254	76	25	of	of	ADP
fbem-27254	76	26	enterprise	enterprise	NOUN
fbem-27254	76	27	financial	financial	ADJ
fbem-27254	76	28	personnel	personnel	NOUN
fbem-27254	76	29	will	will	AUX
fbem-27254	76	30	directly	directly	ADV
fbem-27254	76	31	affect	affect	VERB
fbem-27254	76	32	the	the	DET
fbem-27254	76	33	progress	progress	NOUN
fbem-27254	76	34	of	of	ADP
fbem-27254	76	35	related	related	ADJ
fbem-27254	76	36	work	work	NOUN
fbem-27254	76	37	.	.	PUNCT
fbem-27254	77	1	for	for	ADP
fbem-27254	77	2	this	this	DET
fbem-27254	77	3	reason	reason	NOUN
fbem-27254	77	4	,	,	PUNCT
fbem-27254	77	5	enterprises	enterprise	NOUN
fbem-27254	77	6	should	should	AUX
fbem-27254	77	7	regularly	regularly	ADV
fbem-27254	77	8	carry	carry	VERB
fbem-27254	77	9	out	out	ADP
fbem-27254	77	10	professional	professional	ADJ
fbem-27254	77	11	training	training	NOUN
fbem-27254	77	12	work	work	NOUN
fbem-27254	77	13	,	,	PUNCT
fbem-27254	77	14	requiring	require	VERB
fbem-27254	77	15	financial	financial	ADJ
fbem-27254	77	16	personnel	personnel	NOUN
fbem-27254	77	17	to	to	PART
fbem-27254	77	18	actively	actively	ADV
fbem-27254	77	19	participate	participate	VERB
fbem-27254	77	20	in	in	ADP
fbem-27254	77	21	it	it	PRON
fbem-27254	77	22	,	,	PUNCT
fbem-27254	77	23	master	master	VERB
fbem-27254	77	24	the	the	DET
fbem-27254	77	25	skills	skill	NOUN
fbem-27254	77	26	and	and	CCONJ
fbem-27254	77	27	operation	operation	NOUN
fbem-27254	77	28	methods	method	NOUN
fbem-27254	77	29	of	of	ADP
fbem-27254	77	30	using	use	VERB
fbem-27254	77	31	financial	financial	ADJ
fbem-27254	77	32	software	software	NOUN
fbem-27254	77	33	,	,	PUNCT
fbem-27254	77	34	and	and	CCONJ
fbem-27254	77	35	conduct	conduct	VERB
fbem-27254	77	36	regular	regular	ADJ
fbem-27254	77	37	assessments	assessment	NOUN
fbem-27254	77	38	to	to	PART
fbem-27254	77	39	ensure	ensure	VERB
fbem-27254	77	40	the	the	DET
fbem-27254	77	41	correctness	correctness	NOUN
fbem-27254	77	42	and	and	CCONJ
fbem-27254	77	43	accuracy	accuracy	NOUN
fbem-27254	77	44	of	of	ADP
fbem-27254	77	45	using	use	VERB
fbem-27254	77	46	financial	financial	ADJ
fbem-27254	77	47	software	software	NOUN
fbem-27254	77	48	.	.	PUNCT
fbem-27254	78	1	to	to	PART
fbem-27254	78	2	attract	attract	VERB
fbem-27254	78	3	and	and	CCONJ
fbem-27254	78	4	retain	retain	VERB
fbem-27254	78	5	more	more	ADJ
fbem-27254	78	6	compound	compound	NOUN
fbem-27254	78	7	talents	talent	NOUN
fbem-27254	78	8	,	,	PUNCT
fbem-27254	78	9	enterprises	enterprise	NOUN
fbem-27254	78	10	can	can	AUX
fbem-27254	78	11	also	also	ADV
fbem-27254	78	12	offer	offer	VERB
fbem-27254	78	13	higher	high	ADJ
fbem-27254	78	14	salaries	salary	NOUN
fbem-27254	78	15	and	and	CCONJ
fbem-27254	78	16	benefits	benefit	NOUN
fbem-27254	78	17	,	,	PUNCT
fbem-27254	78	18	provide	provide	VERB
fbem-27254	78	19	good	good	ADJ
fbem-27254	78	20	career	career	NOUN
fbem-27254	78	21	development	development	NOUN
fbem-27254	78	22	opportunities	opportunity	NOUN
fbem-27254	78	23	and	and	CCONJ
fbem-27254	78	24	development	development	NOUN
fbem-27254	78	25	plans	plan	NOUN
fbem-27254	78	26	to	to	PART
fbem-27254	78	27	ensure	ensure	VERB
fbem-27254	78	28	the	the	DET
fbem-27254	78	29	stability	stability	NOUN
fbem-27254	78	30	of	of	ADP
fbem-27254	78	31	the	the	DET
fbem-27254	78	32	enterprise	enterprise	NOUN
fbem-27254	78	33	financial	financial	ADJ
fbem-27254	78	34	management	management	NOUN
fbem-27254	78	35	team	team	NOUN
fbem-27254	78	36	.	.	PUNCT
fbem-27254	79	1	when	when	SCONJ
fbem-27254	79	2	carrying	carry	VERB
fbem-27254	79	3	out	out	ADP
fbem-27254	79	4	training	training	NOUN
fbem-27254	79	5	work	work	NOUN
fbem-27254	79	6	,	,	PUNCT
fbem-27254	79	7	a	a	DET
fbem-27254	79	8	large	large	ADJ
fbem-27254	79	9	amount	amount	NOUN
fbem-27254	79	10	of	of	ADP
fbem-27254	79	11	human	human	ADJ
fbem-27254	79	12	and	and	CCONJ
fbem-27254	79	13	material	material	NOUN
fbem-27254	79	14	resources	resource	NOUN
fbem-27254	79	15	should	should	AUX
fbem-27254	79	16	be	be	AUX
fbem-27254	79	17	invested	invest	VERB
fbem-27254	79	18	to	to	PART
fbem-27254	79	19	provide	provide	VERB
fbem-27254	79	20	systematic	systematic	ADJ
fbem-27254	79	21	professional	professional	ADJ
fbem-27254	79	22	knowledge	knowledge	NOUN
fbem-27254	79	23	and	and	CCONJ
fbem-27254	79	24	skills	skill	NOUN
fbem-27254	79	25	training	training	NOUN
fbem-27254	79	26	to	to	PART
fbem-27254	79	27	help	help	VERB
fbem-27254	79	28	financial	financial	ADJ
fbem-27254	79	29	personnel	personnel	NOUN
fbem-27254	79	30	master	master	NOUN
fbem-27254	79	31	new	new	ADJ
fbem-27254	79	32	accounting	accounting	NOUN
fbem-27254	79	33	standards	standard	NOUN
fbem-27254	79	34	and	and	CCONJ
fbem-27254	79	35	internal	internal	ADJ
fbem-27254	79	36	control	control	NOUN
fbem-27254	79	37	requirements	requirement	NOUN
fbem-27254	79	38	,	,	PUNCT
fbem-27254	79	39	and	and	CCONJ
fbem-27254	79	40	improve	improve	VERB
fbem-27254	79	41	their	their	PRON
fbem-27254	79	42	work	work	NOUN
fbem-27254	79	43	ability	ability	NOUN
fbem-27254	79	44	and	and	CCONJ
fbem-27254	79	45	quality	quality	NOUN
fbem-27254	79	46	.	.	PUNCT
fbem-27254	80	1	to	to	PART
fbem-27254	80	2	truly	truly	ADV
fbem-27254	80	3	enhance	enhance	VERB
fbem-27254	80	4	the	the	DET
fbem-27254	80	5	subjective	subjective	ADJ
fbem-27254	80	6	initiative	initiative	NOUN
fbem-27254	80	7	of	of	ADP
fbem-27254	80	8	employees	employee	NOUN
fbem-27254	80	9	,	,	PUNCT
fbem-27254	80	10	enterprises	enterprise	NOUN
fbem-27254	80	11	can	can	AUX
fbem-27254	80	12	also	also	ADV
fbem-27254	80	13	improve	improve	VERB
fbem-27254	80	14	the	the	DET
fbem-27254	80	15	previous	previous	ADJ
fbem-27254	80	16	incentive	incentive	NOUN
fbem-27254	80	17	mechanisms	mechanism	NOUN
fbem-27254	80	18	as	as	ADP
fbem-27254	80	19	a	a	DET
fbem-27254	80	20	basis	basis	NOUN
fbem-27254	80	21	,	,	PUNCT
fbem-27254	80	22	formulate	formulate	ADJ
fbem-27254	80	23	bonus	bonus	NOUN
fbem-27254	80	24	systems	system	NOUN
fbem-27254	80	25	,	,	PUNCT
fbem-27254	80	26	promotion	promotion	NOUN
fbem-27254	80	27	systems	system	NOUN
fbem-27254	80	28	,	,	PUNCT
fbem-27254	80	29	and	and	CCONJ
fbem-27254	80	30	other	other	ADJ
fbem-27254	80	31	systems	system	NOUN
fbem-27254	80	32	that	that	PRON
fbem-27254	80	33	meet	meet	VERB
fbem-27254	80	34	the	the	DET
fbem-27254	80	35	needs	need	NOUN
fbem-27254	80	36	of	of	ADP
fbem-27254	80	37	financial	financial	ADJ
fbem-27254	80	38	personnel	personnel	NOUN
fbem-27254	80	39	[	[	X
fbem-27254	80	40	11	11	NUM
fbem-27254	80	41	]	]	PUNCT
fbem-27254	80	42	.	.	PUNCT
fbem-27254	81	1	to	to	PART
fbem-27254	81	2	reduce	reduce	VERB
fbem-27254	81	3	the	the	DET
fbem-27254	81	4	work	work	NOUN
fbem-27254	81	5	pressure	pressure	NOUN
fbem-27254	81	6	of	of	ADP
fbem-27254	81	7	financial	financial	ADJ
fbem-27254	81	8	personnel	personnel	NOUN
fbem-27254	81	9	and	and	CCONJ
fbem-27254	81	10	reduce	reduce	VERB
fbem-27254	81	11	the	the	DET
fbem-27254	81	12	error	error	NOUN
fbem-27254	81	13	rate	rate	NOUN
fbem-27254	81	14	,	,	PUNCT
fbem-27254	81	15	the	the	DET
fbem-27254	81	16	advantages	advantage	NOUN
fbem-27254	81	17	of	of	ADP
fbem-27254	81	18	information	information	NOUN
fbem-27254	81	19	technology	technology	NOUN
fbem-27254	81	20	should	should	AUX
fbem-27254	81	21	be	be	AUX
fbem-27254	81	22	fully	fully	ADV
fbem-27254	81	23	utilized	utilize	VERB
fbem-27254	81	24	to	to	PART
fbem-27254	81	25	ensure	ensure	VERB
fbem-27254	81	26	the	the	DET
fbem-27254	81	27	quality	quality	NOUN
fbem-27254	81	28	of	of	ADP
fbem-27254	81	29	accounting	accounting	NOUN
fbem-27254	81	30	and	and	CCONJ
fbem-27254	81	31	internal	internal	ADJ
fbem-27254	81	32	control	control	NOUN
fbem-27254	81	33	.	.	PUNCT
fbem-27254	82	1	for	for	ADP
fbem-27254	82	2	example	example	NOUN
fbem-27254	82	3	,	,	PUNCT
fbem-27254	82	4	during	during	ADP
fbem-27254	82	5	the	the	DET
fbem-27254	82	6	development	development	NOUN
fbem-27254	82	7	of	of	ADP
fbem-27254	82	8	manufacturing	manufacturing	NOUN
fbem-27254	82	9	enterprises	enterprise	NOUN
fbem-27254	82	10	,	,	PUNCT
fbem-27254	82	11	by	by	ADP
fbem-27254	82	12	improving	improve	VERB
fbem-27254	82	13	the	the	DET
fbem-27254	82	14	quality	quality	NOUN
fbem-27254	82	15	and	and	CCONJ
fbem-27254	82	16	ability	ability	NOUN
fbem-27254	82	17	of	of	ADP
fbem-27254	82	18	financial	financial	ADJ
fbem-27254	82	19	personnel	personnel	NOUN
fbem-27254	82	20	and	and	CCONJ
fbem-27254	82	21	optimizing	optimize	VERB
fbem-27254	82	22	the	the	DET
fbem-27254	82	23	cost	cost	NOUN
fbem-27254	82	24	accounting	accounting	NOUN
fbem-27254	82	25	process	process	NOUN
fbem-27254	82	26	,	,	PUNCT
fbem-27254	82	27	enterprises	enterprise	NOUN
fbem-27254	82	28	can	can	AUX
fbem-27254	82	29	help	help	VERB
fbem-27254	82	30	improve	improve	VERB
fbem-27254	82	31	the	the	DET
fbem-27254	82	32	accuracy	accuracy	NOUN
fbem-27254	82	33	and	and	CCONJ
fbem-27254	82	34	reliability	reliability	NOUN
fbem-27254	82	35	of	of	ADP
fbem-27254	82	36	cost	cost	NOUN
fbem-27254	82	37	accounting	accounting	NOUN
fbem-27254	82	38	and	and	CCONJ
fbem-27254	82	39	provide	provide	VERB
fbem-27254	82	40	strong	strong	ADJ
fbem-27254	82	41	financial	financial	ADJ
fbem-27254	82	42	support	support	NOUN
fbem-27254	82	43	for	for	ADP
fbem-27254	82	44	the	the	DET
fbem-27254	82	45	production	production	NOUN
fbem-27254	82	46	and	and	CCONJ
fbem-27254	82	47	sales	sale	NOUN
fbem-27254	82	48	of	of	ADP
fbem-27254	82	49	enterprises	enterprise	NOUN
fbem-27254	82	50	,	,	PUNCT
fbem-27254	82	51	meeting	meet	VERB
fbem-27254	82	52	the	the	DET
fbem-27254	82	53	needs	need	NOUN
fbem-27254	82	54	of	of	ADP
fbem-27254	82	55	future	future	ADJ
fbem-27254	82	56	continuous	continuous	ADJ
fbem-27254	82	57	development	development	NOUN
fbem-27254	82	58	.	.	PUNCT
fbem-27254	83	1	figure	figure	VERB
fbem-27254	83	2	3	3	NUM
fbem-27254	83	3	.	.	NOUN
fbem-27254	83	4	proportion	proportion	NOUN
fbem-27254	83	5	of	of	ADP
fbem-27254	83	6	professional	professional	ADJ
fbem-27254	83	7	skills	skill	NOUN
fbem-27254	83	8	6.2	6.2	NUM
fbem-27254	83	9	.	.	PUNCT
fbem-27254	84	1	enhancing	enhance	VERB
fbem-27254	84	2	the	the	DET
fbem-27254	84	3	uniformity	uniformity	NOUN
fbem-27254	84	4	of	of	ADP
fbem-27254	84	5	accounting	account	VERB
fbem-27254	84	6	in	in	ADP
fbem-27254	84	7	the	the	DET
fbem-27254	84	8	information	information	NOUN
fbem-27254	84	9	-	-	PUNCT
fbem-27254	84	10	based	base	VERB
fbem-27254	84	11	business	business	NOUN
fbem-27254	84	12	environment	environment	NOUN
fbem-27254	84	13	,	,	PUNCT
fbem-27254	84	14	enterprises	enterprise	NOUN
fbem-27254	84	15	face	face	VERB
fbem-27254	84	16	more	more	ADV
fbem-27254	84	17	diverse	diverse	ADJ
fbem-27254	84	18	and	and	CCONJ
fbem-27254	84	19	complex	complex	ADJ
fbem-27254	84	20	financial	financial	ADJ
fbem-27254	84	21	challenges	challenge	NOUN
fbem-27254	84	22	.	.	PUNCT
fbem-27254	85	1	to	to	PART
fbem-27254	85	2	improve	improve	VERB
fbem-27254	85	3	the	the	DET
fbem-27254	85	4	core	core	NOUN
fbem-27254	85	5	competitiveness	competitiveness	NOUN
fbem-27254	85	6	of	of	ADP
fbem-27254	85	7	enterprises	enterprise	NOUN
fbem-27254	85	8	and	and	CCONJ
fbem-27254	85	9	ensure	ensure	VERB
fbem-27254	85	10	the	the	DET
fbem-27254	85	11	financial	financial	ADJ
fbem-27254	85	12	health	health	NOUN
fbem-27254	85	13	of	of	ADP
fbem-27254	85	14	enterprises	enterprise	NOUN
fbem-27254	85	15	,	,	PUNCT
fbem-27254	85	16	when	when	SCONJ
fbem-27254	85	17	carrying	carry	VERB
fbem-27254	85	18	out	out	ADP
fbem-27254	85	19	management	management	NOUN
fbem-27254	85	20	work	work	NOUN
fbem-27254	85	21	,	,	PUNCT
fbem-27254	85	22	the	the	DET
fbem-27254	85	23	accuracy	accuracy	NOUN
fbem-27254	85	24	and	and	CCONJ
fbem-27254	85	25	consistency	consistency	NOUN
fbem-27254	85	26	of	of	ADP
fbem-27254	85	27	accounting	accounting	NOUN
fbem-27254	85	28	should	should	AUX
fbem-27254	85	29	be	be	AUX
fbem-27254	85	30	taken	take	VERB
fbem-27254	85	31	as	as	ADP
fbem-27254	85	32	the	the	DET
fbem-27254	85	33	key	key	NOUN
fbem-27254	85	34	.	.	PUNCT
fbem-27254	86	1	clear	clear	ADJ
fbem-27254	86	2	accounting	accounting	NOUN
fbem-27254	86	3	standards	standard	NOUN
fbem-27254	86	4	should	should	AUX
fbem-27254	86	5	be	be	AUX
fbem-27254	86	6	defined	define	VERB
fbem-27254	86	7	before	before	ADP
fbem-27254	86	8	accounting	accounting	NOUN
fbem-27254	86	9	,	,	PUNCT
fbem-27254	86	10	and	and	CCONJ
fbem-27254	86	11	the	the	DET
fbem-27254	86	12	understanding	understanding	NOUN
fbem-27254	86	13	and	and	CCONJ
fbem-27254	86	14	interpretation	interpretation	NOUN
fbem-27254	86	15	of	of	ADP
fbem-27254	86	16	accounting	accounting	NOUN
fbem-27254	86	17	standards	standard	NOUN
fbem-27254	86	18	should	should	AUX
fbem-27254	86	19	be	be	AUX
fbem-27254	86	20	strengthened	strengthen	VERB
fbem-27254	86	21	to	to	PART
fbem-27254	86	22	avoid	avoid	VERB
fbem-27254	86	23	inconsistencies	inconsistency	NOUN
fbem-27254	86	24	in	in	ADP
fbem-27254	86	25	accounting	account	VERB
fbem-27254	86	26	due	due	ADP
fbem-27254	86	27	to	to	ADP
fbem-27254	86	28	different	different	ADJ
fbem-27254	86	29	accounting	accounting	NOUN
fbem-27254	86	30	standards	standard	NOUN
fbem-27254	86	31	.	.	PUNCT
fbem-27254	87	1	combined	combine	VERB
fbem-27254	87	2	with	with	ADP
fbem-27254	87	3	specific	specific	ADJ
fbem-27254	87	4	conditions	condition	NOUN
fbem-27254	87	5	,	,	PUNCT
fbem-27254	87	6	build	build	VERB
fbem-27254	87	7	a	a	DET
fbem-27254	87	8	financial	financial	ADJ
fbem-27254	87	9	information	information	NOUN
fbem-27254	87	10	audit	audit	NOUN
fbem-27254	87	11	mechanism	mechanism	NOUN
fbem-27254	87	12	,	,	PUNCT
fbem-27254	87	13	review	review	VERB
fbem-27254	87	14	accounting	accounting	NOUN
fbem-27254	87	15	processing	processing	NOUN
fbem-27254	87	16	and	and	CCONJ
fbem-27254	87	17	accuracy	accuracy	NOUN
fbem-27254	87	18	,	,	PUNCT
fbem-27254	87	19	and	and	CCONJ
fbem-27254	87	20	ensure	ensure	VERB
fbem-27254	87	21	the	the	DET
fbem-27254	87	22	authenticity	authenticity	NOUN
fbem-27254	87	23	of	of	ADP
fbem-27254	87	24	financial	financial	ADJ
fbem-27254	87	25	information	information	NOUN
fbem-27254	87	26	.	.	PUNCT
fbem-27254	88	1	accounting	accounting	NOUN
fbem-27254	88	2	personnel	personnel	NOUN
fbem-27254	88	3	,	,	PUNCT
fbem-27254	88	4	as	as	ADP
fbem-27254	88	5	the	the	DET
fbem-27254	88	6	direct	direct	ADJ
fbem-27254	88	7	executors	executor	NOUN
fbem-27254	88	8	of	of	ADP
fbem-27254	88	9	accounting	accounting	NOUN
fbem-27254	88	10	,	,	PUNCT
fbem-27254	88	11	their	their	PRON
fbem-27254	88	12	professional	professional	ADJ
fbem-27254	88	13	quality	quality	NOUN
fbem-27254	88	14	and	and	CCONJ
fbem-27254	88	15	professional	professional	ADJ
fbem-27254	88	16	level	level	NOUN
fbem-27254	88	17	are	be	AUX
fbem-27254	88	18	directly	directly	ADV
fbem-27254	88	19	related	relate	VERB
fbem-27254	88	20	to	to	ADP
fbem-27254	88	21	the	the	DET
fbem-27254	88	22	quality	quality	NOUN
fbem-27254	88	23	of	of	ADP
fbem-27254	88	24	accounting	accounting	NOUN
fbem-27254	88	25	.	.	PUNCT
fbem-27254	89	1	enterprises	enterprise	NOUN
fbem-27254	89	2	should	should	AUX
fbem-27254	89	3	strengthen	strengthen	VERB
fbem-27254	89	4	the	the	DET
fbem-27254	89	5	training	training	NOUN
fbem-27254	89	6	of	of	ADP
fbem-27254	89	7	accounting	accounting	NOUN
fbem-27254	89	8	personnel	personnel	NOUN
fbem-27254	89	9	,	,	PUNCT
fbem-27254	89	10	improve	improve	VERB
fbem-27254	89	11	the	the	DET
fbem-27254	89	12	accounting	accounting	NOUN
fbem-27254	89	13	quality	quality	NOUN
fbem-27254	89	14	and	and	CCONJ
fbem-27254	89	15	professional	professional	ADJ
fbem-27254	89	16	level	level	NOUN
fbem-27254	89	17	of	of	ADP
fbem-27254	89	18	accounting	accounting	NOUN
fbem-27254	89	19	personnel	personnel	NOUN
fbem-27254	89	20	,	,	PUNCT
fbem-27254	89	21	and	and	CCONJ
fbem-27254	89	22	reduce	reduce	VERB
fbem-27254	89	23	accounting	accounting	NOUN
fbem-27254	89	24	processing	processing	NOUN
fbem-27254	89	25	differences	difference	NOUN
fbem-27254	89	26	caused	cause	VERB
fbem-27254	89	27	by	by	ADP
fbem-27254	89	28	insufficient	insufficient	ADJ
fbem-27254	89	29	individual	individual	ADJ
fbem-27254	89	30	knowledge	knowledge	NOUN
fbem-27254	89	31	levels	level	NOUN
fbem-27254	89	32	[	[	X
fbem-27254	89	33	13	13	NUM
fbem-27254	89	34	]	]	PUNCT
fbem-27254	89	35	.	.	PUNCT
fbem-27254	90	1	enterprises	enterprise	NOUN
fbem-27254	90	2	can	can	AUX
fbem-27254	90	3	also	also	ADV
fbem-27254	90	4	actively	actively	ADV
fbem-27254	90	5	seek	seek	VERB
fbem-27254	90	6	external	external	ADJ
fbem-27254	90	7	forces	force	NOUN
fbem-27254	90	8	to	to	PART
fbem-27254	90	9	help	help	VERB
fbem-27254	90	10	,	,	PUNCT
fbem-27254	90	11	introduce	introduce	VERB
fbem-27254	90	12	professional	professional	ADJ
fbem-27254	90	13	technology	technology	NOUN
fbem-27254	90	14	to	to	PART
fbem-27254	90	15	improve	improve	VERB
fbem-27254	90	16	the	the	DET
fbem-27254	90	17	standardization	standardization	NOUN
fbem-27254	90	18	of	of	ADP
fbem-27254	90	19	accounting	accounting	NOUN
fbem-27254	90	20	,	,	PUNCT
fbem-27254	90	21	and	and	CCONJ
fbem-27254	90	22	reduce	reduce	VERB
fbem-27254	90	23	errors	error	NOUN
fbem-27254	90	24	and	and	CCONJ
fbem-27254	90	25	deviations	deviation	NOUN
fbem-27254	90	26	in	in	ADP
fbem-27254	90	27	accounting	accounting	NOUN
fbem-27254	90	28	processing	processing	NOUN
fbem-27254	90	29	.	.	PUNCT
fbem-27254	91	1	in	in	ADP
fbem-27254	91	2	the	the	DET
fbem-27254	91	3	process	process	NOUN
fbem-27254	91	4	of	of	ADP
fbem-27254	91	5	accounting	accounting	NOUN
fbem-27254	91	6	processing	processing	NOUN
fbem-27254	91	7	by	by	ADP
fbem-27254	91	8	enterprises	enterprise	NOUN
fbem-27254	91	9	,	,	PUNCT
fbem-27254	91	10	different	different	ADJ
fbem-27254	91	11	accounting	accounting	NOUN
fbem-27254	91	12	standards	standard	NOUN
fbem-27254	91	13	may	may	AUX
fbem-27254	91	14	lead	lead	VERB
fbem-27254	91	15	to	to	ADP
fbem-27254	91	16	significant	significant	ADJ
fbem-27254	91	17	differences	difference	NOUN
fbem-27254	91	18	in	in	ADP
fbem-27254	91	19	accounting	accounting	NOUN
fbem-27254	91	20	results	result	NOUN
fbem-27254	91	21	,	,	PUNCT
fbem-27254	91	22	thereby	thereby	ADV
fbem-27254	91	23	affecting	affect	VERB
fbem-27254	91	24	the	the	DET
fbem-27254	91	25	financial	financial	ADJ
fbem-27254	91	26	situation	situation	NOUN
fbem-27254	91	27	and	and	CCONJ
fbem-27254	91	28	business	business	NOUN
fbem-27254	91	29	results	result	NOUN
fbem-27254	91	30	of	of	ADP
fbem-27254	91	31	enterprises	enterprise	NOUN
fbem-27254	91	32	.	.	PUNCT
fbem-27254	92	1	to	to	PART
fbem-27254	92	2	avoid	avoid	VERB
fbem-27254	92	3	related	related	ADJ
fbem-27254	92	4	problems	problem	NOUN
fbem-27254	92	5	,	,	PUNCT
fbem-27254	92	6	enterprises	enterprise	NOUN
fbem-27254	92	7	can	can	AUX
fbem-27254	92	8	also	also	ADV
fbem-27254	92	9	strengthen	strengthen	VERB
fbem-27254	92	10	internal	internal	ADJ
fbem-27254	92	11	audit	audit	NOUN
fbem-27254	92	12	and	and	CCONJ
fbem-27254	92	13	risk	risk	NOUN
fbem-27254	92	14	management	management	NOUN
fbem-27254	92	15	to	to	PART
fbem-27254	92	16	ensure	ensure	VERB
fbem-27254	92	17	the	the	DET
fbem-27254	92	18	accuracy	accuracy	NOUN
fbem-27254	92	19	and	and	CCONJ
fbem-27254	92	20	consistency	consistency	NOUN
fbem-27254	92	21	of	of	ADP
fbem-27254	92	22	accounting	accounting	NOUN
fbem-27254	92	23	,	,	PUNCT
fbem-27254	92	24	establish	establish	VERB
fbem-27254	92	25	a	a	DET
fbem-27254	92	26	financial	financial	ADJ
fbem-27254	92	27	information	information	NOUN
fbem-27254	92	28	audit	audit	NOUN
fbem-27254	92	29	mechanism	mechanism	NOUN
fbem-27254	92	30	,	,	PUNCT
fbem-27254	92	31	and	and	CCONJ
fbem-27254	92	32	ensure	ensure	VERB
fbem-27254	92	33	the	the	DET
fbem-27254	92	34	authenticity	authenticity	NOUN
fbem-27254	92	35	of	of	ADP
fbem-27254	92	36	financial	financial	ADJ
fbem-27254	92	37	information	information	NOUN
fbem-27254	92	38	.	.	PUNCT
fbem-27254	93	1	6.3	6.3	NUM
fbem-27254	93	2	.	.	PUNCT
fbem-27254	94	1	building	build	VERB
fbem-27254	94	2	a	a	DET
fbem-27254	94	3	comprehensive	comprehensive	ADJ
fbem-27254	94	4	internal	internal	ADJ
fbem-27254	94	5	control	control	NOUN
fbem-27254	94	6	system	system	NOUN
fbem-27254	94	7	in	in	ADP
fbem-27254	94	8	the	the	DET
fbem-27254	94	9	current	current	ADJ
fbem-27254	94	10	complex	complex	ADJ
fbem-27254	94	11	and	and	CCONJ
fbem-27254	94	12	volatile	volatile	ADJ
fbem-27254	94	13	economic	economic	ADJ
fbem-27254	94	14	environment	environment	NOUN
fbem-27254	94	15	,	,	PUNCT
fbem-27254	94	16	enterprises	enterprise	NOUN
fbem-27254	94	17	face	face	VERB
fbem-27254	94	18	challenges	challenge	NOUN
fbem-27254	94	19	from	from	ADP
fbem-27254	94	20	the	the	DET
fbem-27254	94	21	market	market	NOUN
fbem-27254	94	22	,	,	PUNCT
fbem-27254	94	23	policies	policy	NOUN
fbem-27254	94	24	,	,	PUNCT
fbem-27254	94	25	technology	technology	NOUN
fbem-27254	94	26	,	,	PUNCT
fbem-27254	94	27	and	and	CCONJ
fbem-27254	94	28	other	other	ADJ
fbem-27254	94	29	aspects	aspect	NOUN
fbem-27254	94	30	.	.	PUNCT
fbem-27254	95	1	financial	financial	ADJ
fbem-27254	95	2	management	management	NOUN
fbem-27254	95	3	and	and	CCONJ
fbem-27254	95	4	accounting	accounting	NOUN
fbem-27254	95	5	,	,	PUNCT
fbem-27254	95	6	as	as	ADP
fbem-27254	95	7	the	the	DET
fbem-27254	95	8	core	core	ADJ
fbem-27254	95	9	links	link	NOUN
fbem-27254	95	10	of	of	ADP
fbem-27254	95	11	enterprise	enterprise	NOUN
fbem-27254	95	12	operation	operation	NOUN
fbem-27254	95	13	,	,	PUNCT
fbem-27254	95	14	their	their	PRON
fbem-27254	95	15	accuracy	accuracy	NOUN
fbem-27254	95	16	and	and	CCONJ
fbem-27254	95	17	efficiency	efficiency	NOUN
fbem-27254	95	18	are	be	AUX
fbem-27254	95	19	directly	directly	ADV
fbem-27254	95	20	related	relate	VERB
fbem-27254	95	21	to	to	ADP
fbem-27254	95	22	the	the	DET
fbem-27254	95	23	stable	stable	ADJ
fbem-27254	95	24	development	development	NOUN
fbem-27254	95	25	and	and	CCONJ
fbem-27254	95	26	market	market	NOUN
fbem-27254	95	27	competitiveness	competitiveness	NOUN
fbem-27254	95	28	of	of	ADP
fbem-27254	95	29	enterprises	enterprise	NOUN
fbem-27254	95	30	.	.	PUNCT
fbem-27254	96	1	establishing	establish	VERB
fbem-27254	96	2	a	a	DET
fbem-27254	96	3	comprehensive	comprehensive	ADJ
fbem-27254	96	4	internal	internal	ADJ
fbem-27254	96	5	control	control	NOUN
fbem-27254	96	6	system	system	NOUN
fbem-27254	96	7	to	to	PART
fbem-27254	96	8	ensure	ensure	VERB
fbem-27254	96	9	the	the	DET
fbem-27254	96	10	authenticity	authenticity	NOUN
fbem-27254	96	11	and	and	CCONJ
fbem-27254	96	12	accuracy	accuracy	NOUN
fbem-27254	96	13	of	of	ADP
fbem-27254	96	14	financial	financial	ADJ
fbem-27254	96	15	information	information	NOUN
fbem-27254	96	16	has	have	AUX
fbem-27254	96	17	become	become	VERB
fbem-27254	96	18	a	a	DET
fbem-27254	96	19	top	top	ADJ
fbem-27254	96	20	priority	priority	NOUN
fbem-27254	96	21	in	in	ADP
fbem-27254	96	22	enterprise	enterprise	NOUN
fbem-27254	96	23	management	management	NOUN
fbem-27254	96	24	.	.	PUNCT
fbem-27254	97	1	strengthening	strengthen	VERB
fbem-27254	97	2	the	the	DET
fbem-27254	97	3	implementation	implementation	NOUN
fbem-27254	97	4	and	and	CCONJ
fbem-27254	97	5	supervision	supervision	NOUN
fbem-27254	97	6	of	of	ADP
fbem-27254	97	7	internal	internal	ADJ
fbem-27254	97	8	controls	control	NOUN
fbem-27254	97	9	and	and	CCONJ
fbem-27254	97	10	effectively	effectively	ADV
fbem-27254	97	11	implementing	implement	VERB
fbem-27254	97	12	various	various	ADJ
fbem-27254	97	13	systems	system	NOUN
fbem-27254	97	14	and	and	CCONJ
fbem-27254	97	15	processes	process	NOUN
fbem-27254	97	16	can	can	AUX
fbem-27254	97	17	prevent	prevent	VERB
fbem-27254	97	18	security	security	NOUN
fbem-27254	97	19	vulnerabilities	vulnerability	NOUN
fbem-27254	97	20	[	[	X
fbem-27254	97	21	12	12	NUM
fbem-27254	97	22	]	]	PUNCT
fbem-27254	97	23	.	.	PUNCT
fbem-27254	98	1	for	for	ADP
fbem-27254	98	2	this	this	DET
fbem-27254	98	3	reason	reason	NOUN
fbem-27254	98	4	,	,	PUNCT
fbem-27254	98	5	enterprises	enterprise	NOUN
fbem-27254	98	6	can	can	AUX
fbem-27254	98	7	optimize	optimize	VERB
fbem-27254	98	8	financial	financial	ADJ
fbem-27254	98	9	management	management	NOUN
fbem-27254	98	10	processes	process	NOUN
fbem-27254	98	11	,	,	PUNCT
fbem-27254	98	12	simplify	simplify	ADJ
fbem-27254	98	13	operation	operation	NOUN
fbem-27254	98	14	processes	process	NOUN
fbem-27254	98	15	,	,	PUNCT
fbem-27254	98	16	reduce	reduce	VERB
fbem-27254	98	17	process	process	NOUN
fbem-27254	98	18	links	link	NOUN
fbem-27254	98	19	,	,	PUNCT
fbem-27254	98	20	improve	improve	VERB
fbem-27254	98	21	work	work	NOUN
fbem-27254	98	22	efficiency	efficiency	NOUN
fbem-27254	98	23	and	and	CCONJ
fbem-27254	98	24	accuracy	accuracy	NOUN
fbem-27254	98	25	,	,	PUNCT
fbem-27254	98	26	and	and	CCONJ
fbem-27254	98	27	reduce	reduce	VERB
fbem-27254	98	28	error	error	NOUN
fbem-27254	98	29	rates	rate	NOUN
fbem-27254	98	30	.	.	PUNCT
fbem-27254	99	1	to	to	PART
fbem-27254	99	2	timely	timely	ADV
fbem-27254	99	3	discover	discover	VERB
fbem-27254	99	4	potential	potential	ADJ
fbem-27254	99	5	problems	problem	NOUN
fbem-27254	99	6	,	,	PUNCT
fbem-27254	99	7	internal	internal	ADJ
fbem-27254	99	8	audits	audits	NOUN
fbem-27254	99	9	should	should	AUX
fbem-27254	99	10	also	also	ADV
fbem-27254	99	11	be	be	AUX
fbem-27254	99	12	strengthened	strengthen	VERB
fbem-27254	99	13	,	,	PUNCT
fbem-27254	99	14	modern	modern	ADJ
fbem-27254	99	15	information	information	NOUN
fbem-27254	99	16	technology	technology	NOUN
fbem-27254	99	17	should	should	AUX
fbem-27254	99	18	be	be	AUX
fbem-27254	99	19	reasonably	reasonably	ADV
fbem-27254	99	20	applied	apply	VERB
fbem-27254	99	21	,	,	PUNCT
fbem-27254	99	22	financial	financial	ADJ
fbem-27254	99	23	management	management	NOUN
fbem-27254	99	24	informatization	informatization	NOUN
fbem-27254	99	25	systems	system	NOUN
fbem-27254	99	26	should	should	AUX
fbem-27254	99	27	be	be	AUX
fbem-27254	99	28	established	establish	VERB
fbem-27254	99	29	,	,	PUNCT
fbem-27254	99	30	and	and	CCONJ
fbem-27254	99	31	financial	financial	ADJ
fbem-27254	99	32	information	information	NOUN
fbem-27254	99	33	should	should	AUX
fbem-27254	99	34	be	be	AUX
fbem-27254	99	35	strengthened	strengthen	VERB
fbem-27254	99	36	to	to	PART
fbem-27254	99	37	monitor	monitor	VERB
fbem-27254	99	38	and	and	CCONJ
fbem-27254	99	39	manage	manage	VERB
fbem-27254	99	40	,	,	PUNCT
fbem-27254	99	41	improve	improve	VERB
fbem-27254	99	42	the	the	DET
fbem-27254	99	43	level	level	NOUN
fbem-27254	99	44	and	and	CCONJ
fbem-27254	99	45	efficiency	efficiency	NOUN
fbem-27254	99	46	of	of	ADP
fbem-27254	99	47	financial	financial	ADJ
fbem-27254	99	48	management	management	NOUN
fbem-27254	99	49	,	,	PUNCT
fbem-27254	99	50	and	and	CCONJ
fbem-27254	99	51	provide	provide	VERB
fbem-27254	99	52	timely	timely	ADJ
fbem-27254	99	53	and	and	CCONJ
fbem-27254	99	54	accurate	accurate	ADJ
fbem-27254	99	55	data	datum	NOUN
fbem-27254	99	56	support	support	NOUN
fbem-27254	99	57	for	for	ADP
fbem-27254	99	58	enterprise	enterprise	NOUN
fbem-27254	99	59	decisionmaking	decisionmaking	NOUN
fbem-27254	99	60	.	.	PUNCT
fbem-27254	100	1	for	for	ADP
fbem-27254	100	2	example	example	NOUN
fbem-27254	100	3	,	,	PUNCT
fbem-27254	100	4	before	before	SCONJ
fbem-27254	100	5	z	z	NOUN
fbem-27254	100	6	enterprise	enterprise	NOUN
fbem-27254	100	7	built	build	VERB
fbem-27254	100	8	an	an	DET
fbem-27254	100	9	internal	internal	ADJ
fbem-27254	100	10	control	control	NOUN
fbem-27254	100	11	system	system	NOUN
fbem-27254	100	12	,	,	PUNCT
fbem-27254	100	13	it	it	PRON
fbem-27254	100	14	faced	face	VERB
fbem-27254	100	15	problems	problem	NOUN
fbem-27254	100	16	such	such	ADJ
fbem-27254	100	17	as	as	ADP
fbem-27254	100	18	chaotic	chaotic	ADJ
fbem-27254	100	19	cost	cost	NOUN
fbem-27254	100	20	management	management	NOUN
fbem-27254	100	21	and	and	CCONJ
fbem-27254	100	22	poor	poor	ADJ
fbem-27254	100	23	cost	cost	NOUN
fbem-27254	100	24	control	control	NOUN
fbem-27254	100	25	,	,	PUNCT
fbem-27254	100	26	which	which	PRON
fbem-27254	100	27	limited	limit	VERB
fbem-27254	100	28	the	the	DET
fbem-27254	100	29	profitability	profitability	NOUN
fbem-27254	100	30	of	of	ADP
fbem-27254	100	31	the	the	DET
fbem-27254	100	32	enterprise	enterprise	NOUN
fbem-27254	100	33	.	.	PUNCT
fbem-27254	101	1	to	to	PART
fbem-27254	101	2	improve	improve	VERB
fbem-27254	101	3	this	this	DET
fbem-27254	101	4	situation	situation	NOUN
fbem-27254	101	5	,	,	PUNCT
fbem-27254	101	6	the	the	DET
fbem-27254	101	7	enterprise	enterprise	NOUN
fbem-27254	101	8	decided	decide	VERB
fbem-27254	101	9	to	to	PART
fbem-27254	101	10	build	build	VERB
fbem-27254	101	11	a	a	DET
fbem-27254	101	12	comprehensive	comprehensive	ADJ
fbem-27254	101	13	internal	internal	ADJ
fbem-27254	101	14	control	control	NOUN
fbem-27254	101	15	system	system	NOUN
fbem-27254	101	16	.	.	PUNCT
fbem-27254	102	1	after	after	ADP
fbem-27254	102	2	building	build	VERB
fbem-27254	102	3	the	the	DET
fbem-27254	102	4	internal	internal	ADJ
fbem-27254	102	5	control	control	NOUN
fbem-27254	102	6	system	system	NOUN
fbem-27254	102	7	,	,	PUNCT
fbem-27254	102	8	various	various	ADJ
fbem-27254	102	9	costs	cost	NOUN
fbem-27254	102	10	were	be	AUX
fbem-27254	102	11	reduced	reduce	VERB
fbem-27254	102	12	,	,	PUNCT
fbem-27254	102	13	as	as	SCONJ
fbem-27254	102	14	shown	show	VERB
fbem-27254	102	15	in	in	ADP
fbem-27254	102	16	figure	figure	NOUN
fbem-27254	102	17	4	4	NUM
fbem-27254	102	18	,	,	PUNCT
fbem-27254	102	19	with	with	ADP
fbem-27254	102	20	total	total	ADJ
fbem-27254	102	21	costs	cost	NOUN
fbem-27254	102	22	reduced	reduce	VERB
fbem-27254	102	23	by	by	ADP
fbem-27254	102	24	19.5	19.5	NUM
fbem-27254	102	25	million	million	NUM
fbem-27254	102	26	yuan	yuan	NOUN
fbem-27254	102	27	,	,	PUNCT
fbem-27254	102	28	a	a	DET
fbem-27254	102	29	decrease	decrease	NOUN
fbem-27254	102	30	of	of	ADP
fbem-27254	102	31	9.75	9.75	NUM
fbem-27254	102	32	%	%	NOUN
fbem-27254	102	33	,	,	PUNCT
fbem-27254	102	34	indicating	indicate	VERB
fbem-27254	102	35	that	that	SCONJ
fbem-27254	102	36	the	the	DET
fbem-27254	102	37	construction	construction	NOUN
fbem-27254	102	38	of	of	ADP
fbem-27254	102	39	the	the	DET
fbem-27254	102	40	internal	internal	ADJ
fbem-27254	102	41	control	control	NOUN
fbem-27254	102	42	system	system	NOUN
fbem-27254	102	43	played	play	VERB
fbem-27254	102	44	a	a	DET
fbem-27254	102	45	significant	significant	ADJ
fbem-27254	102	46	role	role	NOUN
fbem-27254	102	47	in	in	ADP
fbem-27254	102	48	strengthening	strengthen	VERB
fbem-27254	102	49	cost	cost	NOUN
fbem-27254	102	50	management	management	NOUN
fbem-27254	102	51	and	and	CCONJ
fbem-27254	102	52	cost	cost	NOUN
fbem-27254	102	53	control	control	NOUN
fbem-27254	102	54	.	.	PUNCT
fbem-27254	103	1	expertise	expertise	NOUN
fbem-27254	103	2	level	level	NOUN
fbem-27254	103	3	of	of	ADP
fbem-27254	103	4	skill	skill	NOUN
fbem-27254	103	5	attitude	attitude	NOUN
fbem-27254	103	6	at	at	ADP
fbem-27254	103	7	work	work	NOUN
fbem-27254	103	8	continuous	continuous	ADJ
fbem-27254	103	9	learning	learn	VERB
fbem-27254	103	10	professional	professional	ADJ
fbem-27254	103	11	ethics	ethic	NOUN
fbem-27254	103	12	39	39	NUM
fbem-27254	103	13	figure	figure	NOUN
fbem-27254	103	14	4	4	NUM
fbem-27254	103	15	.	.	PUNCT
fbem-27254	104	1	cost	cost	NOUN
fbem-27254	104	2	comparison	comparison	NOUN
fbem-27254	104	3	before	before	ADP
fbem-27254	104	4	and	and	CCONJ
fbem-27254	104	5	after	after	ADP
fbem-27254	104	6	the	the	DET
fbem-27254	104	7	construction	construction	NOUN
fbem-27254	104	8	of	of	ADP
fbem-27254	104	9	the	the	DET
fbem-27254	104	10	internal	internal	ADJ
fbem-27254	104	11	control	control	NOUN
fbem-27254	104	12	system	system	NOUN
fbem-27254	104	13	6.4	6.4	NUM
fbem-27254	104	14	.	.	PUNCT
fbem-27254	105	1	appropriate	appropriate	ADJ
fbem-27254	105	2	use	use	NOUN
fbem-27254	105	3	of	of	ADP
fbem-27254	105	4	financial	financial	ADJ
fbem-27254	105	5	software	software	NOUN
fbem-27254	105	6	compared	compare	VERB
fbem-27254	105	7	to	to	ADP
fbem-27254	105	8	traditional	traditional	ADJ
fbem-27254	105	9	methods	method	NOUN
fbem-27254	105	10	,	,	PUNCT
fbem-27254	105	11	the	the	DET
fbem-27254	105	12	business	business	NOUN
fbem-27254	105	13	links	link	NOUN
fbem-27254	105	14	at	at	ADP
fbem-27254	105	15	this	this	DET
fbem-27254	105	16	stage	stage	NOUN
fbem-27254	105	17	are	be	AUX
fbem-27254	105	18	more	more	ADV
fbem-27254	105	19	complex	complex	ADJ
fbem-27254	105	20	.	.	PUNCT
fbem-27254	106	1	when	when	SCONJ
fbem-27254	106	2	enterprises	enterprise	NOUN
fbem-27254	106	3	carry	carry	VERB
fbem-27254	106	4	out	out	ADP
fbem-27254	106	5	operations	operation	NOUN
fbem-27254	106	6	,	,	PUNCT
fbem-27254	106	7	they	they	PRON
fbem-27254	106	8	need	need	VERB
fbem-27254	106	9	to	to	PART
fbem-27254	106	10	clarify	clarify	VERB
fbem-27254	106	11	the	the	DET
fbem-27254	106	12	central	central	ADJ
fbem-27254	106	13	position	position	NOUN
fbem-27254	106	14	of	of	ADP
fbem-27254	106	15	financial	financial	ADJ
fbem-27254	106	16	management	management	NOUN
fbem-27254	106	17	.	.	PUNCT
fbem-27254	107	1	the	the	DET
fbem-27254	107	2	quality	quality	NOUN
fbem-27254	107	3	and	and	CCONJ
fbem-27254	107	4	efficiency	efficiency	NOUN
fbem-27254	107	5	of	of	ADP
fbem-27254	107	6	financial	financial	ADJ
fbem-27254	107	7	management	management	NOUN
fbem-27254	107	8	work	work	NOUN
fbem-27254	107	9	are	be	AUX
fbem-27254	107	10	directly	directly	ADV
fbem-27254	107	11	related	relate	VERB
fbem-27254	107	12	to	to	ADP
fbem-27254	107	13	the	the	DET
fbem-27254	107	14	healthy	healthy	ADJ
fbem-27254	107	15	development	development	NOUN
fbem-27254	107	16	and	and	CCONJ
fbem-27254	107	17	market	market	NOUN
fbem-27254	107	18	competitiveness	competitiveness	NOUN
fbem-27254	107	19	of	of	ADP
fbem-27254	107	20	enterprises	enterprise	NOUN
fbem-27254	107	21	.	.	PUNCT
fbem-27254	108	1	in	in	ADP
fbem-27254	108	2	the	the	DET
fbem-27254	108	3	context	context	NOUN
fbem-27254	108	4	of	of	ADP
fbem-27254	108	5	the	the	DET
fbem-27254	108	6	information	information	NOUN
fbem-27254	108	7	age	age	NOUN
fbem-27254	108	8	,	,	PUNCT
fbem-27254	108	9	financial	financial	ADJ
fbem-27254	108	10	software	software	NOUN
fbem-27254	108	11	has	have	AUX
fbem-27254	108	12	become	become	VERB
fbem-27254	108	13	an	an	DET
fbem-27254	108	14	important	important	ADJ
fbem-27254	108	15	tool	tool	NOUN
fbem-27254	108	16	for	for	ADP
fbem-27254	108	17	many	many	ADJ
fbem-27254	108	18	enterprises	enterprise	NOUN
fbem-27254	108	19	to	to	PART
fbem-27254	108	20	conduct	conduct	VERB
fbem-27254	108	21	financial	financial	ADJ
fbem-27254	108	22	management	management	NOUN
fbem-27254	108	23	,	,	PUNCT
fbem-27254	108	24	which	which	PRON
fbem-27254	108	25	can	can	AUX
fbem-27254	108	26	greatly	greatly	ADV
fbem-27254	108	27	improve	improve	VERB
fbem-27254	108	28	the	the	DET
fbem-27254	108	29	speed	speed	NOUN
fbem-27254	108	30	and	and	CCONJ
fbem-27254	108	31	accuracy	accuracy	NOUN
fbem-27254	108	32	of	of	ADP
fbem-27254	108	33	data	datum	NOUN
fbem-27254	108	34	processing	processing	NOUN
fbem-27254	108	35	and	and	CCONJ
fbem-27254	108	36	provide	provide	VERB
fbem-27254	108	37	strong	strong	ADJ
fbem-27254	108	38	support	support	NOUN
fbem-27254	108	39	for	for	ADP
fbem-27254	108	40	enterprise	enterprise	NOUN
fbem-27254	108	41	decision	decision	NOUN
fbem-27254	108	42	-	-	PUNCT
fbem-27254	108	43	making	making	NOUN
fbem-27254	108	44	through	through	ADP
fbem-27254	108	45	intelligent	intelligent	ADJ
fbem-27254	108	46	analysis	analysis	NOUN
fbem-27254	108	47	.	.	PUNCT
fbem-27254	109	1	at	at	ADP
fbem-27254	109	2	the	the	DET
fbem-27254	109	3	same	same	ADJ
fbem-27254	109	4	time	time	NOUN
fbem-27254	109	5	,	,	PUNCT
fbem-27254	109	6	enterprises	enterprise	NOUN
fbem-27254	109	7	can	can	AUX
fbem-27254	109	8	entrust	entrust	VERB
fbem-27254	109	9	professional	professional	ADJ
fbem-27254	109	10	financial	financial	ADJ
fbem-27254	109	11	audit	audit	NOUN
fbem-27254	109	12	institutions	institution	NOUN
fbem-27254	109	13	to	to	PART
fbem-27254	109	14	audit	audit	VERB
fbem-27254	109	15	financial	financial	ADJ
fbem-27254	109	16	information	information	NOUN
fbem-27254	109	17	,	,	PUNCT
fbem-27254	109	18	find	find	VERB
fbem-27254	109	19	and	and	CCONJ
fbem-27254	109	20	correct	correct	ADJ
fbem-27254	109	21	problems	problem	NOUN
fbem-27254	109	22	in	in	ADP
fbem-27254	109	23	the	the	DET
fbem-27254	109	24	use	use	NOUN
fbem-27254	109	25	of	of	ADP
fbem-27254	109	26	financial	financial	ADJ
fbem-27254	109	27	software	software	NOUN
fbem-27254	109	28	,	,	PUNCT
fbem-27254	109	29	and	and	CCONJ
fbem-27254	109	30	at	at	ADP
fbem-27254	109	31	the	the	DET
fbem-27254	109	32	same	same	ADJ
fbem-27254	109	33	time	time	NOUN
fbem-27254	109	34	,	,	PUNCT
fbem-27254	109	35	enterprises	enterprise	NOUN
fbem-27254	109	36	should	should	AUX
fbem-27254	109	37	also	also	ADV
fbem-27254	109	38	establish	establish	VERB
fbem-27254	109	39	effective	effective	ADJ
fbem-27254	109	40	supervision	supervision	NOUN
fbem-27254	109	41	mechanisms	mechanism	NOUN
fbem-27254	109	42	to	to	PART
fbem-27254	109	43	timely	timely	ADV
fbem-27254	109	44	discover	discover	VERB
fbem-27254	109	45	and	and	CCONJ
fbem-27254	109	46	solve	solve	VERB
fbem-27254	109	47	problems	problem	NOUN
fbem-27254	109	48	in	in	ADP
fbem-27254	109	49	the	the	DET
fbem-27254	109	50	use	use	NOUN
fbem-27254	109	51	of	of	ADP
fbem-27254	109	52	financial	financial	ADJ
fbem-27254	109	53	software	software	NOUN
fbem-27254	109	54	.	.	PUNCT
fbem-27254	110	1	when	when	SCONJ
fbem-27254	110	2	using	use	VERB
fbem-27254	110	3	financial	financial	ADJ
fbem-27254	110	4	software	software	NOUN
fbem-27254	110	5	to	to	PART
fbem-27254	110	6	carry	carry	VERB
fbem-27254	110	7	out	out	ADP
fbem-27254	110	8	work	work	NOUN
fbem-27254	110	9	,	,	PUNCT
fbem-27254	110	10	there	there	PRON
fbem-27254	110	11	are	be	VERB
fbem-27254	110	12	higher	high	ADJ
fbem-27254	110	13	requirements	requirement	NOUN
fbem-27254	110	14	for	for	ADP
fbem-27254	110	15	the	the	DET
fbem-27254	110	16	professional	professional	ADJ
fbem-27254	110	17	quality	quality	NOUN
fbem-27254	110	18	of	of	ADP
fbem-27254	110	19	financial	financial	ADJ
fbem-27254	110	20	personnel	personnel	NOUN
fbem-27254	110	21	,	,	PUNCT
fbem-27254	110	22	requiring	require	VERB
fbem-27254	110	23	the	the	DET
fbem-27254	110	24	use	use	NOUN
fbem-27254	110	25	of	of	ADP
fbem-27254	110	26	software	software	NOUN
fbem-27254	110	27	to	to	PART
fbem-27254	110	28	perform	perform	VERB
fbem-27254	110	29	various	various	ADJ
fbem-27254	110	30	operations	operation	NOUN
fbem-27254	110	31	,	,	PUNCT
fbem-27254	110	32	such	such	ADJ
fbem-27254	110	33	as	as	ADP
fbem-27254	110	34	account	account	NOUN
fbem-27254	110	35	entry	entry	NOUN
fbem-27254	110	36	,	,	PUNCT
fbem-27254	110	37	report	report	NOUN
fbem-27254	110	38	generation	generation	NOUN
fbem-27254	110	39	,	,	PUNCT
fbem-27254	110	40	financial	financial	ADJ
fbem-27254	110	41	analysis	analysis	NOUN
fbem-27254	110	42	,	,	PUNCT
fbem-27254	110	43	etc	etc	X
fbem-27254	110	44	.	.	X
fbem-27254	111	1	enterprises	enterprise	NOUN
fbem-27254	111	2	should	should	AUX
fbem-27254	111	3	regularly	regularly	ADV
fbem-27254	111	4	train	train	VERB
fbem-27254	111	5	employees	employee	NOUN
fbem-27254	111	6	comprehensively	comprehensively	ADV
fbem-27254	111	7	,	,	PUNCT
fbem-27254	111	8	making	make	VERB
fbem-27254	111	9	them	they	PRON
fbem-27254	111	10	familiar	familiar	ADJ
fbem-27254	111	11	with	with	ADP
fbem-27254	111	12	various	various	ADJ
fbem-27254	111	13	functions	function	NOUN
fbem-27254	111	14	and	and	CCONJ
fbem-27254	111	15	use	use	VERB
fbem-27254	111	16	methods	method	NOUN
fbem-27254	111	17	of	of	ADP
fbem-27254	111	18	the	the	DET
fbem-27254	111	19	software	software	NOUN
fbem-27254	111	20	.	.	PUNCT
fbem-27254	112	1	for	for	ADP
fbem-27254	112	2	old	old	ADJ
fbem-27254	112	3	employees	employee	NOUN
fbem-27254	112	4	,	,	PUNCT
fbem-27254	112	5	regular	regular	ADJ
fbem-27254	112	6	training	training	NOUN
fbem-27254	112	7	and	and	CCONJ
fbem-27254	112	8	assessment	assessment	NOUN
fbem-27254	112	9	can	can	AUX
fbem-27254	112	10	also	also	ADV
fbem-27254	112	11	be	be	AUX
fbem-27254	112	12	conducted	conduct	VERB
fbem-27254	112	13	to	to	PART
fbem-27254	112	14	improve	improve	VERB
fbem-27254	112	15	their	their	PRON
fbem-27254	112	16	mastery	mastery	NOUN
fbem-27254	112	17	and	and	CCONJ
fbem-27254	112	18	correctness	correctness	NOUN
fbem-27254	112	19	of	of	ADP
fbem-27254	112	20	the	the	DET
fbem-27254	112	21	software	software	NOUN
fbem-27254	112	22	.	.	PUNCT
fbem-27254	113	1	in	in	ADP
fbem-27254	113	2	addition	addition	NOUN
fbem-27254	113	3	,	,	PUNCT
fbem-27254	113	4	enterprises	enterprise	NOUN
fbem-27254	113	5	can	can	AUX
fbem-27254	113	6	also	also	ADV
fbem-27254	113	7	entrust	entrust	VERB
fbem-27254	113	8	professional	professional	ADJ
fbem-27254	113	9	audit	audit	NOUN
fbem-27254	113	10	institutions	institution	NOUN
fbem-27254	113	11	to	to	PART
fbem-27254	113	12	audit	audit	VERB
fbem-27254	113	13	and	and	CCONJ
fbem-27254	113	14	supervise	supervise	VERB
fbem-27254	113	15	financial	financial	ADJ
fbem-27254	113	16	data	datum	NOUN
fbem-27254	113	17	,	,	PUNCT
fbem-27254	113	18	find	find	VERB
fbem-27254	113	19	and	and	CCONJ
fbem-27254	113	20	correct	correct	ADJ
fbem-27254	113	21	problems	problem	NOUN
fbem-27254	113	22	in	in	ADP
fbem-27254	113	23	the	the	DET
fbem-27254	113	24	use	use	NOUN
fbem-27254	113	25	of	of	ADP
fbem-27254	113	26	financial	financial	ADJ
fbem-27254	113	27	software	software	NOUN
fbem-27254	113	28	,	,	PUNCT
fbem-27254	113	29	thereby	thereby	ADV
fbem-27254	113	30	improving	improve	VERB
fbem-27254	113	31	the	the	DET
fbem-27254	113	32	level	level	NOUN
fbem-27254	113	33	and	and	CCONJ
fbem-27254	113	34	efficiency	efficiency	NOUN
fbem-27254	113	35	of	of	ADP
fbem-27254	113	36	enterprise	enterprise	NOUN
fbem-27254	113	37	financial	financial	ADJ
fbem-27254	113	38	management	management	NOUN
fbem-27254	113	39	.	.	PUNCT
fbem-27254	114	1	7	7	X
fbem-27254	114	2	.	.	X
fbem-27254	114	3	conclusion	conclusion	NOUN
fbem-27254	114	4	in	in	ADP
fbem-27254	114	5	conclusion	conclusion	NOUN
fbem-27254	114	6	,	,	PUNCT
fbem-27254	114	7	to	to	PART
fbem-27254	114	8	meet	meet	VERB
fbem-27254	114	9	the	the	DET
fbem-27254	114	10	needs	need	NOUN
fbem-27254	114	11	of	of	ADP
fbem-27254	114	12	stable	stable	ADJ
fbem-27254	114	13	enterprise	enterprise	NOUN
fbem-27254	114	14	operation	operation	NOUN
fbem-27254	114	15	and	and	CCONJ
fbem-27254	114	16	achieve	achieve	VERB
fbem-27254	114	17	continuous	continuous	ADJ
fbem-27254	114	18	development	development	NOUN
fbem-27254	114	19	,	,	PUNCT
fbem-27254	114	20	it	it	PRON
fbem-27254	114	21	is	be	AUX
fbem-27254	114	22	crucial	crucial	ADJ
fbem-27254	114	23	to	to	PART
fbem-27254	114	24	carry	carry	VERB
fbem-27254	114	25	out	out	ADP
fbem-27254	114	26	risk	risk	NOUN
fbem-27254	114	27	control	control	NOUN
fbem-27254	114	28	and	and	CCONJ
fbem-27254	114	29	internal	internal	ADJ
fbem-27254	114	30	control	control	NOUN
fbem-27254	114	31	in	in	ADP
fbem-27254	114	32	accounting	account	VERB
fbem-27254	114	33	.	.	PUNCT
fbem-27254	115	1	in	in	ADP
fbem-27254	115	2	the	the	DET
fbem-27254	115	3	specific	specific	ADJ
fbem-27254	115	4	accounting	accounting	NOUN
fbem-27254	115	5	process	process	NOUN
fbem-27254	115	6	,	,	PUNCT
fbem-27254	115	7	enterprises	enterprise	NOUN
fbem-27254	115	8	can	can	AUX
fbem-27254	115	9	identify	identify	VERB
fbem-27254	115	10	various	various	ADJ
fbem-27254	115	11	potential	potential	ADJ
fbem-27254	115	12	risks	risk	NOUN
fbem-27254	115	13	and	and	CCONJ
fbem-27254	115	14	effectively	effectively	ADV
fbem-27254	115	15	control	control	VERB
fbem-27254	115	16	them	they	PRON
fbem-27254	115	17	,	,	PUNCT
fbem-27254	115	18	optimize	optimize	VERB
fbem-27254	115	19	and	and	CCONJ
fbem-27254	115	20	improve	improve	VERB
fbem-27254	115	21	the	the	DET
fbem-27254	115	22	internal	internal	ADJ
fbem-27254	115	23	control	control	NOUN
fbem-27254	115	24	system	system	NOUN
fbem-27254	115	25	according	accord	VERB
fbem-27254	115	26	to	to	ADP
fbem-27254	115	27	needs	need	NOUN
fbem-27254	115	28	,	,	PUNCT
fbem-27254	115	29	and	and	CCONJ
fbem-27254	115	30	ensure	ensure	VERB
fbem-27254	115	31	the	the	DET
fbem-27254	115	32	accuracy	accuracy	NOUN
fbem-27254	115	33	and	and	CCONJ
fbem-27254	115	34	scientific	scientific	ADJ
fbem-27254	115	35	nature	nature	NOUN
fbem-27254	115	36	of	of	ADP
fbem-27254	115	37	enterprise	enterprise	NOUN
fbem-27254	115	38	financial	financial	ADJ
fbem-27254	115	39	management	management	NOUN
fbem-27254	115	40	,	,	PUNCT
fbem-27254	115	41	providing	provide	VERB
fbem-27254	115	42	strong	strong	ADJ
fbem-27254	115	43	support	support	NOUN
fbem-27254	115	44	for	for	ADP
fbem-27254	115	45	the	the	DET
fbem-27254	115	46	later	later	ADJ
fbem-27254	115	47	development	development	NOUN
fbem-27254	115	48	of	of	ADP
fbem-27254	115	49	enterprises	enterprise	NOUN
fbem-27254	115	50	.	.	PUNCT
fbem-27254	116	1	however	however	ADV
fbem-27254	116	2	,	,	PUNCT
fbem-27254	116	3	affected	affect	VERB
fbem-27254	116	4	by	by	ADP
fbem-27254	116	5	multiple	multiple	ADJ
fbem-27254	116	6	factors	factor	NOUN
fbem-27254	116	7	,	,	PUNCT
fbem-27254	116	8	in	in	ADP
fbem-27254	116	9	the	the	DET
fbem-27254	116	10	specific	specific	ADJ
fbem-27254	116	11	practice	practice	NOUN
fbem-27254	116	12	,	,	PUNCT
fbem-27254	116	13	problems	problem	NOUN
fbem-27254	116	14	such	such	ADJ
fbem-27254	116	15	as	as	ADP
fbem-27254	116	16	non	non	ADJ
fbem-27254	116	17	-	-	ADJ
fbem-27254	116	18	unified	unified	ADJ
fbem-27254	116	19	accounting	accounting	NOUN
fbem-27254	116	20	standards	standard	NOUN
fbem-27254	116	21	,	,	PUNCT
fbem-27254	116	22	low	low	ADJ
fbem-27254	116	23	quality	quality	NOUN
fbem-27254	116	24	of	of	ADP
fbem-27254	116	25	financial	financial	ADJ
fbem-27254	116	26	personnel	personnel	NOUN
fbem-27254	116	27	,	,	PUNCT
fbem-27254	116	28	and	and	CCONJ
fbem-27254	116	29	incomplete	incomplete	ADJ
fbem-27254	116	30	internal	internal	ADJ
fbem-27254	116	31	control	control	NOUN
fbem-27254	116	32	systems	system	NOUN
fbem-27254	116	33	still	still	ADV
fbem-27254	116	34	exist	exist	VERB
fbem-27254	116	35	,	,	PUNCT
fbem-27254	116	36	which	which	PRON
fbem-27254	116	37	affect	affect	VERB
fbem-27254	116	38	the	the	DET
fbem-27254	116	39	economic	economic	ADJ
fbem-27254	116	40	benefits	benefit	NOUN
fbem-27254	116	41	and	and	CCONJ
fbem-27254	116	42	credibility	credibility	NOUN
fbem-27254	116	43	of	of	ADP
fbem-27254	116	44	enterprises	enterprise	NOUN
fbem-27254	116	45	.	.	PUNCT
fbem-27254	117	1	therefore	therefore	ADV
fbem-27254	117	2	,	,	PUNCT
fbem-27254	117	3	enterprise	enterprise	NOUN
fbem-27254	117	4	internal	internal	ADJ
fbem-27254	117	5	managers	manager	NOUN
fbem-27254	117	6	and	and	CCONJ
fbem-27254	117	7	related	related	ADJ
fbem-27254	117	8	staff	staff	NOUN
fbem-27254	117	9	should	should	AUX
fbem-27254	117	10	change	change	VERB
fbem-27254	117	11	traditional	traditional	ADJ
fbem-27254	117	12	thinking	thinking	NOUN
fbem-27254	117	13	patterns	pattern	NOUN
fbem-27254	117	14	,	,	PUNCT
fbem-27254	117	15	attach	attach	VERB
fbem-27254	117	16	great	great	ADJ
fbem-27254	117	17	importance	importance	NOUN
fbem-27254	117	18	to	to	PART
fbem-27254	117	19	risk	risk	VERB
fbem-27254	117	20	control	control	NOUN
fbem-27254	117	21	and	and	CCONJ
fbem-27254	117	22	internal	internal	ADJ
fbem-27254	117	23	control	control	NOUN
fbem-27254	117	24	work	work	NOUN
fbem-27254	117	25	in	in	ADP
fbem-27254	117	26	accounting	accounting	NOUN
fbem-27254	117	27	,	,	PUNCT
fbem-27254	117	28	clarify	clarify	VERB
fbem-27254	117	29	the	the	DET
fbem-27254	117	30	relationship	relationship	NOUN
fbem-27254	117	31	between	between	ADP
fbem-27254	117	32	risk	risk	NOUN
fbem-27254	117	33	control	control	NOUN
fbem-27254	117	34	and	and	CCONJ
fbem-27254	117	35	internal	internal	ADJ
fbem-27254	117	36	control	control	NOUN
fbem-27254	117	37	,	,	PUNCT
fbem-27254	117	38	and	and	CCONJ
fbem-27254	117	39	based	base	VERB
fbem-27254	117	40	on	on	ADP
fbem-27254	117	41	the	the	DET
fbem-27254	117	42	business	business	NOUN
fbem-27254	117	43	characteristics	characteristic	NOUN
fbem-27254	117	44	of	of	ADP
fbem-27254	117	45	enterprises	enterprise	NOUN
fbem-27254	117	46	,	,	PUNCT
fbem-27254	117	47	unify	unify	VERB
fbem-27254	117	48	accounting	accounting	NOUN
fbem-27254	117	49	standards	standard	NOUN
fbem-27254	117	50	,	,	PUNCT
fbem-27254	117	51	improve	improve	VERB
fbem-27254	117	52	internal	internal	ADJ
fbem-27254	117	53	control	control	NOUN
fbem-27254	117	54	systems	system	NOUN
fbem-27254	117	55	,	,	PUNCT
fbem-27254	117	56	and	and	CCONJ
fbem-27254	117	57	improve	improve	VERB
fbem-27254	117	58	the	the	DET
fbem-27254	117	59	comprehensive	comprehensive	ADJ
fbem-27254	117	60	quality	quality	NOUN
fbem-27254	117	61	of	of	ADP
fbem-27254	117	62	personnel	personnel	NOUN
fbem-27254	117	63	to	to	PART
fbem-27254	117	64	ensure	ensure	VERB
fbem-27254	117	65	the	the	DET
fbem-27254	117	66	authenticity	authenticity	NOUN
fbem-27254	117	67	and	and	CCONJ
fbem-27254	117	68	accuracy	accuracy	NOUN
fbem-27254	117	69	of	of	ADP
fbem-27254	117	70	enterprise	enterprise	NOUN
fbem-27254	117	71	financial	financial	ADJ
fbem-27254	117	72	information	information	NOUN
fbem-27254	117	73	,	,	PUNCT
fbem-27254	117	74	laying	lay	VERB
fbem-27254	117	75	a	a	DET
fbem-27254	117	76	solid	solid	ADJ
fbem-27254	117	77	foundation	foundation	NOUN
fbem-27254	117	78	for	for	ADP
fbem-27254	117	79	the	the	DET
fbem-27254	117	80	long	long	ADJ
fbem-27254	117	81	-	-	PUNCT
fbem-27254	117	82	term	term	NOUN
fbem-27254	117	83	development	development	NOUN
fbem-27254	117	84	of	of	ADP
fbem-27254	117	85	enterprises	enterprise	NOUN
fbem-27254	117	86	.	.	PUNCT
fbem-27254	118	1	references	reference	NOUN
fbem-27254	118	2	[	[	X
fbem-27254	118	3	1	1	NUM
fbem-27254	118	4	]	]	PUNCT
fbem-27254	118	5	hair	hair	NOUN
fbem-27254	118	6	,	,	PUNCT
fbem-27254	118	7	j.j.f	j.j.f	NOUN
fbem-27254	118	8	.	.	PROPN
fbem-27254	118	9	,	,	PUNCT
fbem-27254	118	10	anderson	anderson	PROPN
fbem-27254	118	11	,	,	PUNCT
fbem-27254	118	12	r.e	r.e	PROPN
fbem-27254	118	13	.	.	PROPN
fbem-27254	118	14	,	,	PUNCT
fbem-27254	118	15	tatham	tatham	PROPN
fbem-27254	118	16	,	,	PUNCT
fbem-27254	118	17	r.l	r.l	PROPN
fbem-27254	118	18	.	.	PROPN
fbem-27254	118	19	,	,	PUNCT
fbem-27254	118	20	&	&	CCONJ
fbem-27254	118	21	black	black	PROPN
fbem-27254	118	22	,	,	PUNCT
fbem-27254	118	23	w.	w.	PROPN
fbem-27254	118	24	c	c	PROPN
fbem-27254	118	25	,	,	PUNCT
fbem-27254	118	26	(	(	PUNCT
fbem-27254	118	27	2010	2010	NUM
fbem-27254	118	28	)	)	PUNCT
fbem-27254	118	29	,	,	PUNCT
fbem-27254	118	30	multivariate	multivariate	NOUN
fbem-27254	118	31	data	datum	NOUN
fbem-27254	118	32	analysis	analysis	NOUN
fbem-27254	118	33	(	(	PUNCT
fbem-27254	118	34	7th	7th	ADJ
fbem-27254	118	35	ed	ed	NOUN
fbem-27254	118	36	)	)	PUNCT
fbem-27254	118	37	,	,	PUNCT
fbem-27254	118	38	pearson	pearson	PROPN
fbem-27254	118	39	prentice	prentice	PROPN
fbem-27254	118	40	hall	hall	PROPN
fbem-27254	118	41	.	.	PUNCT
fbem-27254	119	1	[	[	X
fbem-27254	119	2	2	2	NUM
fbem-27254	119	3	]	]	X
fbem-27254	119	4	financial	financial	ADJ
fbem-27254	119	5	accounting	accounting	NOUN
fbem-27254	119	6	standards	standards	PROPN
fbem-27254	119	7	board	board	NOUN
fbem-27254	119	8	–	–	PUNCT
fbem-27254	119	9	fasb	fasb	NOUN
fbem-27254	119	10	(	(	PUNCT
fbem-27254	119	11	1980	1980	NUM
fbem-27254	119	12	)	)	PUNCT
fbem-27254	119	13	,	,	PUNCT
fbem-27254	119	14	statement	statement	NOUN
fbem-27254	119	15	of	of	ADP
fbem-27254	119	16	financial	financial	ADJ
fbem-27254	119	17	accounting	accounting	NOUN
fbem-27254	119	18	concepts	concept	NOUN
fbem-27254	119	19	no	no	INTJ
fbem-27254	119	20	.	.	NOUN
fbem-27254	119	21	2	2	NUM
fbem-27254	119	22	,	,	PUNCT
fbem-27254	119	23	qualitative	qualitative	ADJ
fbem-27254	119	24	characteristics	characteristic	NOUN
fbem-27254	119	25	of	of	ADP
fbem-27254	119	26	accounting	accounting	NOUN
fbem-27254	119	27	information	information	NOUN
fbem-27254	119	28	,	,	PUNCT
fbem-27254	119	29	fasb	fasb	NOUN
fbem-27254	119	30	,	,	PUNCT
fbem-27254	119	31	norwalk	norwalk	NOUN
fbem-27254	119	32	,	,	PUNCT
fbem-27254	119	33	ct	ct	PROPN
fbem-27254	119	34	.	.	PUNCT
fbem-27254	120	1	[	[	X
fbem-27254	120	2	3	3	NUM
fbem-27254	120	3	]	]	X
fbem-27254	120	4	ramadhan	ramadhan	NOUN
fbem-27254	120	5	,	,	PUNCT
fbem-27254	120	6	m	m	PROPN
fbem-27254	120	7	g.	g.	NOUN
fbem-27254	120	8	(	(	PUNCT
fbem-27254	120	9	2017	2017	NUM
fbem-27254	120	10	)	)	PUNCT
fbem-27254	120	11	,	,	PUNCT
fbem-27254	120	12	herwiyanti	herwiyanti	NOUN
fbem-27254	120	13	,	,	PUNCT
fbem-27254	120	14	e	e	NOUN
fbem-27254	120	15	and	and	CCONJ
fbem-27254	120	16	ramadhanti	ramadhanti	PROPN
fbem-27254	120	17	,	,	PUNCT
fbem-27254	120	18	w	w	PROPN
fbem-27254	120	19	,	,	PUNCT
fbem-27254	120	20	the	the	DET
fbem-27254	120	21	effect	effect	NOUN
fbem-27254	120	22	of	of	ADP
fbem-27254	120	23	internal	internal	ADJ
fbem-27254	120	24	control	control	NOUN
fbem-27254	120	25	system	system	NOUN
fbem-27254	120	26	towards	towards	ADP
fbem-27254	120	27	financial	financial	ADJ
fbem-27254	120	28	performance	performance	NOUN
fbem-27254	120	29	in	in	ADP
fbem-27254	120	30	pt	pt	PROPN
fbem-27254	120	31	.	.	PROPN
fbem-27254	120	32	kereta	kereta	PROPN
fbem-27254	120	33	api	api	PROPN
fbem-27254	120	34	indonesia	indonesia	PROPN
fbem-27254	120	35	,	,	PUNCT
fbem-27254	120	36	jurnal	jurnal	PROPN
fbem-27254	120	37	akuntansi	akuntansi	PROPN
fbem-27254	120	38	dan	dan	PROPN
fbem-27254	120	39	bisnis	bisnis	PROPN
fbem-27254	120	40	,	,	PUNCT
fbem-27254	120	41	17	17	NUM
fbem-27254	120	42	(	(	PUNCT
fbem-27254	120	43	2	2	NUM
fbem-27254	120	44	)	)	PUNCT
fbem-27254	120	45	.	.	PUNCT
fbem-27254	121	1	[	[	X
fbem-27254	121	2	4	4	NUM
fbem-27254	121	3	]	]	X
fbem-27254	121	4	sumaryati	sumaryati	NOUN
fbem-27254	121	5	,	,	PUNCT
fbem-27254	121	6	a.	a.	NOUN
fbem-27254	121	7	,	,	PUNCT
fbem-27254	121	8	novitasari	novitasari	PROPN
fbem-27254	121	9	,	,	PUNCT
fbem-27254	121	10	e.	e.	PROPN
fbem-27254	121	11	p.	p.	PROPN
fbem-27254	121	12	,	,	PUNCT
fbem-27254	121	13	&	&	CCONJ
fbem-27254	121	14	machmuddah	machmuddah	PROPN
fbem-27254	121	15	,	,	PUNCT
fbem-27254	121	16	z.	z.	PROPN
fbem-27254	121	17	(	(	PUNCT
fbem-27254	121	18	2020	2020	NUM
fbem-27254	121	19	)	)	PUNCT
fbem-27254	121	20	,	,	PUNCT
fbem-27254	121	21	accounting	account	VERB
fbem-27254	121	22	information	information	NOUN
fbem-27254	121	23	system	system	NOUN
fbem-27254	121	24	,	,	PUNCT
fbem-27254	121	25	internal	internal	ADJ
fbem-27254	121	26	control	control	NOUN
fbem-27254	121	27	system	system	NOUN
fbem-27254	121	28	,	,	PUNCT
fbem-27254	121	29	human	human	ADJ
fbem-27254	121	30	resource	resource	NOUN
fbem-27254	121	31	competency	competency	NOUN
fbem-27254	121	32	,	,	PUNCT
fbem-27254	121	33	and	and	CCONJ
fbem-27254	121	34	quality	quality	NOUN
fbem-27254	121	35	of	of	ADP
fbem-27254	121	36	local	local	ADJ
fbem-27254	121	37	government	government	NOUN
fbem-27254	121	38	financial	financial	ADJ
fbem-27254	121	39	statements	statement	NOUN
fbem-27254	121	40	in	in	ADP
fbem-27254	121	41	indonesia	indonesia	PROPN
fbem-27254	121	42	.	.	PUNCT
fbem-27254	122	1	the	the	DET
fbem-27254	122	2	journal	journal	NOUN
fbem-27254	122	3	of	of	ADP
fbem-27254	122	4	asian	asian	ADJ
fbem-27254	122	5	finance	finance	NOUN
fbem-27254	122	6	,	,	PUNCT
fbem-27254	122	7	economics	economics	NOUN
fbem-27254	122	8	business	business	NOUN
fbem-27254	122	9	,	,	PUNCT
fbem-27254	122	10	7(10	7(10	NUM
fbem-27254	122	11	)	)	PUNCT
fbem-27254	122	12	,	,	PUNCT
fbem-27254	122	13	795–802	795–802	NUM
fbem-27254	122	14	.	.	PUNCT
fbem-27254	123	1	[	[	X
fbem-27254	123	2	5	5	NUM
fbem-27254	123	3	]	]	X
fbem-27254	123	4	junxin	junxin	PROPN
fbem-27254	123	5	,	,	PUNCT
fbem-27254	123	6	g.	g.	PROPN
fbem-27254	123	7	(	(	PUNCT
fbem-27254	123	8	2019	2019	NUM
fbem-27254	123	9	)	)	PUNCT
fbem-27254	123	10	,	,	PUNCT
fbem-27254	123	11	a	a	DET
fbem-27254	123	12	research	research	NOUN
fbem-27254	123	13	on	on	ADP
fbem-27254	123	14	the	the	DET
fbem-27254	123	15	correlation	correlation	NOUN
fbem-27254	123	16	between	between	ADP
fbem-27254	123	17	internal	internal	ADJ
fbem-27254	123	18	control	control	NOUN
fbem-27254	123	19	quality	quality	NOUN
fbem-27254	123	20	and	and	CCONJ
fbem-27254	123	21	financial	financial	ADJ
fbem-27254	123	22	performance	performance	NOUN
fbem-27254	123	23	,	,	PUNCT
fbem-27254	123	24	iop	iop	PROPN
fbem-27254	123	25	conference	conference	PROPN
fbem-27254	123	26	series	series	PROPN
fbem-27254	123	27	:	:	PUNCT
fbem-27254	123	28	materials	material	NOUN
fbem-27254	123	29	science	science	NOUN
fbem-27254	123	30	and	and	CCONJ
fbem-27254	123	31	engineering	engineering	NOUN
fbem-27254	123	32	,	,	PUNCT
fbem-27254	123	33	688	688	NUM
fbem-27254	123	34	(	(	PUNCT
fbem-27254	123	35	5	5	NUM
fbem-27254	123	36	)	)	PUNCT
fbem-27254	123	37	.	.	PUNCT
fbem-27254	124	1	[	[	X
fbem-27254	124	2	6	6	NUM
fbem-27254	124	3	]	]	X
fbem-27254	124	4	kinyua	kinyua	PROPN
fbem-27254	124	5	,	,	PUNCT
fbem-27254	124	6	j.	j.	PROPN
fbem-27254	124	7	k.	k.	PROPN
fbem-27254	124	8	a.	a.	PROPN
fbem-27254	124	9	(	(	PUNCT
fbem-27254	124	10	2016	2016	NUM
fbem-27254	124	11	)	)	PUNCT
fbem-27254	124	12	,	,	PUNCT
fbem-27254	124	13	effect	effect	NOUN
fbem-27254	124	14	of	of	ADP
fbem-27254	124	15	internal	internal	ADJ
fbem-27254	124	16	control	control	NOUN
fbem-27254	124	17	systems	system	NOUN
fbem-27254	124	18	on	on	ADP
fbem-27254	124	19	financial	financial	ADJ
fbem-27254	124	20	performance	performance	NOUN
fbem-27254	124	21	of	of	ADP
fbem-27254	124	22	companies	company	NOUN
fbem-27254	124	23	quoted	quote	VERB
fbem-27254	124	24	in	in	ADP
fbem-27254	124	25	the	the	DET
fbem-27254	124	26	nairobi	nairobi	PROPN
fbem-27254	124	27	securities	securities	PROPN
fbem-27254	124	28	exchange	exchange	PROPN
fbem-27254	124	29	,	,	PUNCT
fbem-27254	124	30	jomo	jomo	PROPN
fbem-27254	124	31	kenyatta	kenyatta	PROPN
fbem-27254	124	32	university	university	PROPN
fbem-27254	124	33	of	of	ADP
fbem-27254	124	34	agriculture	agriculture	NOUN
fbem-27254	124	35	and	and	CCONJ
fbem-27254	124	36	technology	technology	NOUN
fbem-27254	124	37	.	.	PUNCT
fbem-27254	125	1	[	[	X
fbem-27254	125	2	7	7	NUM
fbem-27254	125	3	]	]	SYM
fbem-27254	125	4	nyakundi	nyakundi	NOUN
fbem-27254	125	5	,	,	PUNCT
fbem-27254	125	6	d.	d.	PROPN
fbem-27254	125	7	o.	o.	PROPN
fbem-27254	125	8	,	,	PUNCT
fbem-27254	125	9	nyamita	nyamita	PROPN
fbem-27254	125	10	,	,	PUNCT
fbem-27254	125	11	m.	m.	NOUN
fbem-27254	125	12	o.	o.	PROPN
fbem-27254	125	13	&	&	CCONJ
fbem-27254	125	14	tinega	tinega	PROPN
fbem-27254	125	15	,	,	PUNCT
fbem-27254	125	16	t.	t.	PROPN
fbem-27254	125	17	m.	m.	NOUN
fbem-27254	125	18	(	(	PUNCT
fbem-27254	125	19	2014	2014	NUM
fbem-27254	125	20	)	)	PUNCT
fbem-27254	125	21	,	,	PUNCT
fbem-27254	125	22	effect	effect	NOUN
fbem-27254	125	23	of	of	ADP
fbem-27254	125	24	internal	internal	ADJ
fbem-27254	125	25	control	control	NOUN
fbem-27254	125	26	systems	system	NOUN
fbem-27254	125	27	on	on	ADP
fbem-27254	125	28	financial	financial	ADJ
fbem-27254	125	29	performance	performance	NOUN
fbem-27254	125	30	of	of	ADP
fbem-27254	125	31	small	small	ADJ
fbem-27254	125	32	and	and	CCONJ
fbem-27254	125	33	medium	medium	ADJ
fbem-27254	125	34	scale	scale	NOUN
fbem-27254	125	35	business	business	NOUN
fbem-27254	125	36	enterprises	enterprise	NOUN
fbem-27254	125	37	in	in	ADP
fbem-27254	125	38	kisumu	kisumu	PROPN
fbem-27254	125	39	city	city	PROPN
fbem-27254	125	40	,	,	PUNCT
fbem-27254	125	41	kenya	kenya	PROPN
fbem-27254	125	42	,	,	PUNCT
fbem-27254	125	43	international	international	ADJ
fbem-27254	125	44	journal	journal	NOUN
fbem-27254	125	45	of	of	ADP
fbem-27254	125	46	social	social	ADJ
fbem-27254	125	47	sciences	science	NOUN
fbem-27254	125	48	and	and	CCONJ
fbem-27254	125	49	entrepreneurship	entrepreneurship	NOUN
fbem-27254	125	50	,	,	PUNCT
fbem-27254	125	51	1	1	NUM
fbem-27254	125	52	(	(	PUNCT
fbem-27254	125	53	11	11	NUM
fbem-27254	125	54	)	)	PUNCT
fbem-27254	125	55	,	,	PUNCT
fbem-27254	125	56	719	719	NUM
fbem-27254	125	57	-	-	SYM
fbem-27254	125	58	734	734	NUM
fbem-27254	125	59	.	.	PUNCT
fbem-27254	126	1	[	[	X
fbem-27254	126	2	8	8	NUM
fbem-27254	126	3	]	]	X
fbem-27254	126	4	samuel	samuel	PROPN
fbem-27254	126	5	,	,	PUNCT
fbem-27254	126	6	i.k	i.k	PROPN
fbem-27254	126	7	.	.	PROPN
fbem-27254	126	8	&	&	CCONJ
fbem-27254	126	9	wagoki	wagoki	PROPN
fbem-27254	126	10	,	,	PUNCT
fbem-27254	126	11	j.	j.	PROPN
fbem-27254	126	12	(	(	PUNCT
fbem-27254	126	13	2014	2014	NUM
fbem-27254	126	14	)	)	PUNCT
fbem-27254	126	15	,	,	PUNCT
fbem-27254	126	16	assessing	assess	VERB
fbem-27254	126	17	the	the	DET
fbem-27254	126	18	role	role	NOUN
fbem-27254	126	19	of	of	ADP
fbem-27254	126	20	internal	internal	ADJ
fbem-27254	126	21	control	control	NOUN
fbem-27254	126	22	system	system	NOUN
fbem-27254	126	23	components	component	NOUN
fbem-27254	126	24	in	in	ADP
fbem-27254	126	25	kenyan	kenyan	ADJ
fbem-27254	126	26	public	public	ADJ
fbem-27254	126	27	universities	university	NOUN
fbem-27254	126	28	:	:	PUNCT
fbem-27254	126	29	a	a	DET
fbem-27254	126	30	case	case	NOUN
fbem-27254	126	31	study	study	NOUN
fbem-27254	126	32	of	of	ADP
fbem-27254	126	33	jomo	jomo	PROPN
fbem-27254	126	34	kenyatta	kenyatta	PROPN
fbem-27254	126	35	university	university	PROPN
fbem-27254	126	36	of	of	ADP
fbem-27254	126	37	agriculture	agriculture	NOUN
fbem-27254	126	38	and	and	CCONJ
fbem-27254	126	39	technology	technology	NOUN
fbem-27254	126	40	,	,	PUNCT
fbem-27254	126	41	international	international	ADJ
fbem-27254	126	42	journal	journal	NOUN
fbem-27254	126	43	of	of	ADP
fbem-27254	126	44	12000	12000	NUM
fbem-27254	126	45	4000	4000	NUM
fbem-27254	126	46	2000	2000	NUM
fbem-27254	126	47	1500	1500	NUM
fbem-27254	126	48	500	500	NUM
fbem-27254	126	49	10800	10800	NUM
fbem-27254	126	50	3600	3600	NUM
fbem-27254	126	51	1800	1800	NUM
fbem-27254	126	52	1200	1200	NUM
fbem-27254	126	53	450	450	NUM
fbem-27254	126	54	0	0	NUM
fbem-27254	126	55	2000	2000	NUM
fbem-27254	126	56	4000	4000	NUM
fbem-27254	126	57	6000	6000	NUM
fbem-27254	126	58	8000	8000	NUM
fbem-27254	126	59	10000	10000	NUM
fbem-27254	126	60	12000	12000	NUM
fbem-27254	126	61	14000	14000	NUM
fbem-27254	126	62	cost	cost	NOUN
fbem-27254	126	63	of	of	ADP
fbem-27254	126	64	raw	raw	ADJ
fbem-27254	126	65	materials	material	NOUN
fbem-27254	126	66	labor	labor	NOUN
fbem-27254	126	67	cost	cost	NOUN
fbem-27254	126	68	cost	cost	NOUN
fbem-27254	126	69	of	of	ADP
fbem-27254	126	70	manufacture	manufacture	NOUN
fbem-27254	126	71	overhead	overhead	ADJ
fbem-27254	126	72	expenses	expense	NOUN
fbem-27254	126	73	cost	cost	NOUN
fbem-27254	126	74	of	of	ADP
fbem-27254	126	75	sale	sale	NOUN
fbem-27254	126	76	after（thousand	after（thousand	PROPN
fbem-27254	126	77	yuan	yuan	PROPN
fbem-27254	126	78	）	）	PROPN
fbem-27254	127	1	before（thousand	before（thousand	PROPN
fbem-27254	127	2	yuan	yuan	PROPN
fbem-27254	127	3	）	）	PROPN
fbem-27254	128	1	40	40	NUM
fbem-27254	128	2	accounting	accounting	NOUN
fbem-27254	128	3	and	and	CCONJ
fbem-27254	128	4	financial	financial	ADJ
fbem-27254	128	5	management	management	NOUN
fbem-27254	128	6	research	research	NOUN
fbem-27254	128	7	(	(	PUNCT
fbem-27254	128	8	ijafmr	ijafmr	NOUN
fbem-27254	128	9	)	)	PUNCT
fbem-27254	128	10	,	,	PUNCT
fbem-27254	128	11	4(3	4(3	NUM
fbem-27254	128	12	)	)	PUNCT
fbem-27254	128	13	,	,	PUNCT
fbem-27254	128	14	17	17	NUM
fbem-27254	128	15	-	-	SYM
fbem-27254	128	16	28	28	NUM
fbem-27254	128	17	.	.	PUNCT
fbem-27254	129	1	[	[	X
fbem-27254	129	2	9	9	NUM
fbem-27254	129	3	]	]	X
fbem-27254	129	4	hevesi	hevesi	PROPN
fbem-27254	129	5	,	,	PUNCT
fbem-27254	129	6	d.	d.	PROPN
fbem-27254	129	7	(	(	PUNCT
fbem-27254	129	8	2005	2005	NUM
fbem-27254	129	9	)	)	PUNCT
fbem-27254	129	10	,	,	PUNCT
fbem-27254	129	11	a	a	DET
fbem-27254	129	12	better	well	ADJ
fbem-27254	129	13	way	way	NOUN
fbem-27254	129	14	to	to	PART
fbem-27254	129	15	evaluate	evaluate	VERB
fbem-27254	129	16	it	it	PRON
fbem-27254	129	17	controls	control	NOUN
fbem-27254	129	18	,	,	PUNCT
fbem-27254	129	19	journal	journal	NOUN
fbem-27254	129	20	of	of	ADP
fbem-27254	129	21	accountancy	accountancy	NOUN
fbem-27254	129	22	,	,	PUNCT
fbem-27254	129	23	vol	vol	NOUN
fbem-27254	129	24	.	.	PROPN
fbem-27254	129	25	6	6	NUM
fbem-27254	129	26	,	,	PUNCT
fbem-27254	129	27	no	no	DET
fbem-27254	129	28	3	3	NUM
fbem-27254	129	29	,	,	PUNCT
fbem-27254	129	30	32	32	NUM
fbem-27254	129	31	–	–	SYM
fbem-27254	129	32	36	36	NUM
fbem-27254	129	33	.	.	PUNCT
fbem-27254	130	1	[	[	X
fbem-27254	130	2	10	10	NUM
fbem-27254	130	3	]	]	X
fbem-27254	130	4	simmons	simmon	NOUN
fbem-27254	130	5	,	,	PUNCT
fbem-27254	130	6	m.	m.	PROPN
fbem-27254	130	7	r.	r.	PROPN
fbem-27254	130	8	(	(	PUNCT
fbem-27254	130	9	1995	1995	NUM
fbem-27254	130	10	)	)	PUNCT
fbem-27254	130	11	,	,	PUNCT
fbem-27254	130	12	coso	coso	NOUN
fbem-27254	130	13	the	the	DET
fbem-27254	130	14	framework	framework	NOUN
fbem-27254	130	15	for	for	ADP
fbem-27254	130	16	internal	internal	ADJ
fbem-27254	130	17	audit	audit	NOUN
fbem-27254	130	18	:	:	PUNCT
fbem-27254	130	19	a	a	DET
fbem-27254	130	20	strategic	strategic	ADJ
fbem-27254	130	21	approach	approach	NOUN
fbem-27254	130	22	to	to	ADP
fbem-27254	130	23	internal	internal	ADJ
fbem-27254	130	24	audit	audit	NOUN
fbem-27254	130	25	,	,	PUNCT
fbem-27254	130	26	accessed	access	VERB
fbem-27254	130	27	online	online	ADV
fbem-27254	130	28	at	at	ADP
fbem-27254	130	29	:	:	PUNCT
fbem-27254	130	30	http://www.mrsciacfe.cjb.net/.	http://www.mrsciacfe.cjb.net/.	PROPN
fbem-27254	130	31	[	[	X
fbem-27254	130	32	11	11	NUM
fbem-27254	130	33	]	]	X
fbem-27254	130	34	fardinal	fardinal	NOUN
fbem-27254	130	35	,	,	PUNCT
fbem-27254	130	36	a.	a.	NOUN
fbem-27254	130	37	(	(	PUNCT
fbem-27254	130	38	2013	2013	NUM
fbem-27254	130	39	)	)	PUNCT
fbem-27254	130	40	,	,	PUNCT
fbem-27254	130	41	the	the	DET
fbem-27254	130	42	quality	quality	NOUN
fbem-27254	130	43	of	of	ADP
fbem-27254	130	44	accounting	accounting	NOUN
fbem-27254	130	45	information	information	NOUN
fbem-27254	130	46	and	and	CCONJ
fbem-27254	130	47	the	the	DET
fbem-27254	130	48	accounting	accounting	NOUN
fbem-27254	130	49	information	information	NOUN
fbem-27254	130	50	system	system	NOUN
fbem-27254	130	51	through	through	ADP
fbem-27254	130	52	the	the	DET
fbem-27254	130	53	internal	internal	PROPN
fbem-27254	130	54	control	control	NOUN
fbem-27254	130	55	systems	system	NOUN
fbem-27254	130	56	:	:	PUNCT
fbem-27254	130	57	a	a	DET
fbem-27254	130	58	study	study	NOUN
fbem-27254	130	59	on	on	ADP
fbem-27254	130	60	ministry	ministry	PROPN
fbem-27254	130	61	and	and	CCONJ
fbem-27254	130	62	state	state	NOUN
fbem-27254	130	63	agencies	agency	NOUN
fbem-27254	130	64	of	of	ADP
fbem-27254	130	65	the	the	DET
fbem-27254	130	66	republic	republic	NOUN
fbem-27254	130	67	of	of	ADP
fbem-27254	130	68	indonesia	indonesia	PROPN
fbem-27254	130	69	.	.	PUNCT
fbem-27254	131	1	research	research	PROPN
fbem-27254	131	2	journal	journal	PROPN
fbem-27254	131	3	of	of	ADP
fbem-27254	131	4	finance	finance	NOUN
fbem-27254	131	5	and	and	CCONJ
fbem-27254	131	6	accounting	accounting	NOUN
fbem-27254	131	7	,	,	PUNCT
fbem-27254	131	8	4(6	4(6	NUM
fbem-27254	131	9	)	)	PUNCT
fbem-27254	131	10	,	,	PUNCT
fbem-27254	131	11	156	156	NUM
fbem-27254	131	12	-	-	SYM
fbem-27254	131	13	161	161	NUM
fbem-27254	131	14	.	.	PUNCT
fbem-27254	132	1	[	[	X
fbem-27254	132	2	12	12	NUM
fbem-27254	132	3	]	]	X
fbem-27254	132	4	paul	paul	PROPN
fbem-27254	132	5	e.	e.	PROPN
fbem-27254	132	6	f.	f.	PROPN
fbem-27254	132	7	(	(	PUNCT
fbem-27254	132	8	1967	1967	NUM
fbem-27254	132	9	)	)	PUNCT
fbem-27254	132	10	,	,	PUNCT
fbem-27254	132	11	a	a	DET
fbem-27254	132	12	statement	statement	NOUN
fbem-27254	132	13	of	of	ADP
fbem-27254	132	14	basic	basic	ADJ
fbem-27254	132	15	accounting	accounting	NOUN
fbem-27254	132	16	theory	theory	NOUN
fbem-27254	132	17	,	,	PUNCT
fbem-27254	132	18	proquest	proquest	PROPN
fbem-27254	132	19	central	central	PROPN
fbem-27254	132	20	sep	sep	PROPN
fbem-27254	132	21	,	,	PUNCT
fbem-27254	132	22	663671	663671	NUM
fbem-27254	132	23	.	.	PUNCT
fbem-27254	133	1	[	[	X
fbem-27254	133	2	13	13	NUM
fbem-27254	133	3	]	]	PUNCT
fbem-27254	133	4	performance	performance	NOUN
fbem-27254	133	5	,	,	PUNCT
fbem-27254	133	6	journal	journal	NOUN
fbem-27254	133	7	of	of	ADP
fbem-27254	133	8	finance	finance	NOUN
fbem-27254	133	9	and	and	CCONJ
fbem-27254	133	10	accounting	accounting	NOUN
fbem-27254	133	11	,	,	PUNCT
fbem-27254	133	12	vol	vol	NOUN
fbem-27254	133	13	.	.	PROPN
fbem-27254	133	14	1	1	NUM
fbem-27254	133	15	,	,	PUNCT
fbem-27254	133	16	no	no	INTJ
fbem-27254	133	17	.	.	NOUN
fbem-27254	133	18	1	1	NUM
fbem-27254	133	19	,	,	PUNCT
fbem-27254	133	20	19	19	NUM
fbem-27254	133	21	-	-	SYM
fbem-27254	133	22	26	26	NUM
fbem-27254	133	23	.	.	PUNCT
fbem-27254	134	1	doi	doi	NOUN
fbem-27254	134	2	:	:	PUNCT
fbem-27254	134	3	10.11648	10.11648	NUM
fbem-27254	134	4	/	/	SYM
fbem-27254	134	5	j.jfa.20130101.12	j.jfa.20130101.12	PROPN
fbem-27254	134	6	.	.	PUNCT