id	sid	tid	token	lemma	pos
fbem-27260	1	1	frontiers	frontier	NOUN
fbem-27260	1	2	in	in	ADP
fbem-27260	1	3	business	business	NOUN
fbem-27260	1	4	,	,	PUNCT
fbem-27260	1	5	economics	economic	NOUN
fbem-27260	1	6	and	and	CCONJ
fbem-27260	1	7	management	management	NOUN
fbem-27260	1	8	issn	issn	PROPN
fbem-27260	1	9	:	:	PUNCT
fbem-27260	1	10	2766	2766	NUM
fbem-27260	1	11	-	-	PUNCT
fbem-27260	1	12	824x	824x	NUM
fbem-27260	1	13	|	|	ADJ
fbem-27260	1	14	vol	vol	NOUN
fbem-27260	1	15	.	.	PROPN
fbem-27260	1	16	17	17	NUM
fbem-27260	1	17	,	,	PUNCT
fbem-27260	1	18	no	no	INTJ
fbem-27260	1	19	.	.	NOUN
fbem-27260	1	20	2	2	NUM
fbem-27260	1	21	,	,	PUNCT
fbem-27260	1	22	2024	2024	NUM
fbem-27260	1	23	58	58	NUM
fbem-27260	1	24	analysis	analysis	NOUN
fbem-27260	1	25	of	of	ADP
fbem-27260	1	26	the	the	DET
fbem-27260	1	27	exploration	exploration	NOUN
fbem-27260	1	28	of	of	ADP
fbem-27260	1	29	university	university	NOUN
fbem-27260	1	30	financial	financial	ADJ
fbem-27260	1	31	reimbursement	reimbursement	NOUN
fbem-27260	1	32	models	model	NOUN
fbem-27260	1	33	in	in	ADP
fbem-27260	1	34	the	the	DET
fbem-27260	1	35	digital	digital	ADJ
fbem-27260	1	36	age	age	NOUN
fbem-27260	1	37	taking	take	VERB
fbem-27260	1	38	zhejiang	zhejiang	PROPN
fbem-27260	1	39	yuexiu	yuexiu	PROPN
fbem-27260	1	40	university	university	PROPN
fbem-27260	1	41	as	as	ADP
fbem-27260	1	42	an	an	DET
fbem-27260	1	43	example	example	NOUN
fbem-27260	1	44	-subtitle	-subtitle	NOUN
fbem-27260	1	45	is	be	AUX
fbem-27260	1	46	not	not	PART
fbem-27260	1	47	required	require	VERB
fbem-27260	1	48	,	,	PUNCT
fbem-27260	1	49	please	please	INTJ
fbem-27260	1	50	write	write	VERB
fbem-27260	1	51	it	it	PRON
fbem-27260	1	52	here	here	ADV
fbem-27260	1	53	if	if	SCONJ
fbem-27260	1	54	your	your	PRON
fbem-27260	1	55	article	article	NOUN
fbem-27260	1	56	has	have	VERB
fbem-27260	1	57	one	one	NUM
fbem-27260	1	58	yanxia	yanxia	NOUN
fbem-27260	1	59	zhao	zhao	PROPN
fbem-27260	1	60	1	1	NUM
fbem-27260	1	61	,	,	PUNCT
fbem-27260	1	62	2	2	NUM
fbem-27260	1	63	,	,	PUNCT
fbem-27260	1	64	xing	xing	PROPN
fbem-27260	1	65	wang	wang	PROPN
fbem-27260	1	66	1	1	NUM
fbem-27260	1	67	,	,	PUNCT
fbem-27260	1	68	*	*	PUNCT
fbem-27260	1	69	1	1	NUM
fbem-27260	1	70	zhejiang	zhejiang	PROPN
fbem-27260	1	71	yuexiu	yuexiu	PROPN
fbem-27260	1	72	university	university	PROPN
fbem-27260	1	73	,	,	PUNCT
fbem-27260	1	74	finance	finance	NOUN
fbem-27260	1	75	office	office	NOUN
fbem-27260	1	76	,	,	PUNCT
fbem-27260	1	77	shaoxing	shaoxing	PROPN
fbem-27260	1	78	,	,	PUNCT
fbem-27260	1	79	312030	312030	NUM
fbem-27260	1	80	,	,	PUNCT
fbem-27260	1	81	china	china	PROPN
fbem-27260	1	82	2	2	NUM
fbem-27260	1	83	school	school	NOUN
fbem-27260	1	84	of	of	ADP
fbem-27260	1	85	public	public	ADJ
fbem-27260	1	86	administration	administration	NOUN
fbem-27260	1	87	,	,	PUNCT
fbem-27260	1	88	zhejiang	zhejiang	PROPN
fbem-27260	1	89	gongshang	gongshang	PROPN
fbem-27260	1	90	university	university	PROPN
fbem-27260	1	91	,	,	PUNCT
fbem-27260	1	92	310018	310018	NUM
fbem-27260	1	93	,	,	PUNCT
fbem-27260	1	94	china	china	PROPN
fbem-27260	1	95	*	*	PUNCT
fbem-27260	1	96	corresponding	correspond	VERB
fbem-27260	1	97	author	author	NOUN
fbem-27260	1	98	:	:	PUNCT
fbem-27260	1	99	xing	xing	PROPN
fbem-27260	1	100	wang	wang	PROPN
fbem-27260	1	101	(	(	PUNCT
fbem-27260	1	102	email	email	NOUN
fbem-27260	1	103	:	:	PUNCT
fbem-27260	1	104	20162048@zyufl.edu.cn	20162048@zyufl.edu.cn	NUM
fbem-27260	1	105	)	)	PUNCT
fbem-27260	1	106	abstract	abstract	NOUN
fbem-27260	1	107	:	:	PUNCT
fbem-27260	1	108	in	in	ADP
fbem-27260	1	109	recent	recent	ADJ
fbem-27260	1	110	years	year	NOUN
fbem-27260	1	111	,	,	PUNCT
fbem-27260	1	112	electronic	electronic	ADJ
fbem-27260	1	113	invoices	invoice	NOUN
fbem-27260	1	114	have	have	AUX
fbem-27260	1	115	entered	enter	VERB
fbem-27260	1	116	a	a	DET
fbem-27260	1	117	phase	phase	NOUN
fbem-27260	1	118	of	of	ADP
fbem-27260	1	119	rapid	rapid	ADJ
fbem-27260	1	120	growth	growth	NOUN
fbem-27260	1	121	,	,	PUNCT
fbem-27260	1	122	and	and	CCONJ
fbem-27260	1	123	the	the	DET
fbem-27260	1	124	state	state	NOUN
fbem-27260	1	125	has	have	AUX
fbem-27260	1	126	introduced	introduce	VERB
fbem-27260	1	127	a	a	DET
fbem-27260	1	128	series	series	NOUN
fbem-27260	1	129	of	of	ADP
fbem-27260	1	130	policies	policy	NOUN
fbem-27260	1	131	to	to	PART
fbem-27260	1	132	strengthen	strengthen	VERB
fbem-27260	1	133	the	the	DET
fbem-27260	1	134	management	management	NOUN
fbem-27260	1	135	of	of	ADP
fbem-27260	1	136	electronic	electronic	ADJ
fbem-27260	1	137	invoices	invoice	NOUN
fbem-27260	1	138	.	.	PUNCT
fbem-27260	2	1	universities	university	NOUN
fbem-27260	2	2	,	,	PUNCT
fbem-27260	2	3	as	as	ADP
fbem-27260	2	4	a	a	DET
fbem-27260	2	5	special	special	ADJ
fbem-27260	2	6	group	group	NOUN
fbem-27260	2	7	,	,	PUNCT
fbem-27260	2	8	have	have	VERB
fbem-27260	2	9	a	a	DET
fbem-27260	2	10	large	large	ADJ
fbem-27260	2	11	number	number	NOUN
fbem-27260	2	12	of	of	ADP
fbem-27260	2	13	staff	staff	NOUN
fbem-27260	2	14	members	member	NOUN
fbem-27260	2	15	,	,	PUNCT
fbem-27260	2	16	and	and	CCONJ
fbem-27260	2	17	produce	produce	VERB
fbem-27260	2	18	a	a	DET
fbem-27260	2	19	large	large	ADJ
fbem-27260	2	20	number	number	NOUN
fbem-27260	2	21	of	of	ADP
fbem-27260	2	22	reimbursement	reimbursement	NOUN
fbem-27260	2	23	vouchers	voucher	NOUN
fbem-27260	2	24	each	each	DET
fbem-27260	2	25	month	month	NOUN
fbem-27260	2	26	,	,	PUNCT
fbem-27260	2	27	leading	lead	VERB
fbem-27260	2	28	to	to	ADP
fbem-27260	2	29	a	a	DET
fbem-27260	2	30	linear	linear	ADJ
fbem-27260	2	31	increase	increase	NOUN
fbem-27260	2	32	in	in	ADP
fbem-27260	2	33	the	the	DET
fbem-27260	2	34	number	number	NOUN
fbem-27260	2	35	of	of	ADP
fbem-27260	2	36	electronic	electronic	ADJ
fbem-27260	2	37	invoices	invoice	NOUN
fbem-27260	2	38	.	.	PUNCT
fbem-27260	3	1	this	this	DET
fbem-27260	3	2	results	result	VERB
fbem-27260	3	3	in	in	ADP
fbem-27260	3	4	a	a	DET
fbem-27260	3	5	doubling	doubling	NOUN
fbem-27260	3	6	of	of	ADP
fbem-27260	3	7	the	the	DET
fbem-27260	3	8	workload	workload	NOUN
fbem-27260	3	9	for	for	ADP
fbem-27260	3	10	financial	financial	ADJ
fbem-27260	3	11	auditors	auditor	NOUN
fbem-27260	3	12	and	and	CCONJ
fbem-27260	3	13	accountants	accountant	NOUN
fbem-27260	3	14	,	,	PUNCT
fbem-27260	3	15	making	make	VERB
fbem-27260	3	16	university	university	NOUN
fbem-27260	3	17	financial	financial	ADJ
fbem-27260	3	18	digital	digital	ADJ
fbem-27260	3	19	transformation	transformation	NOUN
fbem-27260	3	20	urgent	urgent	ADJ
fbem-27260	3	21	.	.	PUNCT
fbem-27260	4	1	this	this	DET
fbem-27260	4	2	article	article	NOUN
fbem-27260	4	3	takes	take	VERB
fbem-27260	4	4	zhejiang	zhejiang	PROPN
fbem-27260	4	5	yuexiu	yuexiu	PROPN
fbem-27260	4	6	university	university	PROPN
fbem-27260	4	7	as	as	ADP
fbem-27260	4	8	an	an	DET
fbem-27260	4	9	example	example	NOUN
fbem-27260	4	10	to	to	PART
fbem-27260	4	11	dissect	dissect	VERB
fbem-27260	4	12	the	the	DET
fbem-27260	4	13	issues	issue	NOUN
fbem-27260	4	14	existing	exist	VERB
fbem-27260	4	15	in	in	ADP
fbem-27260	4	16	the	the	DET
fbem-27260	4	17	traditional	traditional	ADJ
fbem-27260	4	18	offline	offline	ADJ
fbem-27260	4	19	reimbursement	reimbursement	NOUN
fbem-27260	4	20	model	model	NOUN
fbem-27260	4	21	and	and	CCONJ
fbem-27260	4	22	analyze	analyze	VERB
fbem-27260	4	23	the	the	DET
fbem-27260	4	24	significant	significant	ADJ
fbem-27260	4	25	changes	change	NOUN
fbem-27260	4	26	brought	bring	VERB
fbem-27260	4	27	by	by	ADP
fbem-27260	4	28	the	the	DET
fbem-27260	4	29	new	new	ADJ
fbem-27260	4	30	smart	smart	ADJ
fbem-27260	4	31	reimbursement	reimbursement	NOUN
fbem-27260	4	32	system	system	NOUN
fbem-27260	4	33	based	base	VERB
fbem-27260	4	34	on	on	ADP
fbem-27260	4	35	practical	practical	ADJ
fbem-27260	4	36	experience	experience	NOUN
fbem-27260	4	37	.	.	PUNCT
fbem-27260	5	1	the	the	DET
fbem-27260	5	2	analysis	analysis	NOUN
fbem-27260	5	3	concludes	conclude	VERB
fbem-27260	5	4	that	that	SCONJ
fbem-27260	5	5	the	the	DET
fbem-27260	5	6	new	new	ADJ
fbem-27260	5	7	reimbursement	reimbursement	NOUN
fbem-27260	5	8	model	model	NOUN
fbem-27260	5	9	is	be	AUX
fbem-27260	5	10	a	a	DET
fbem-27260	5	11	concrete	concrete	ADJ
fbem-27260	5	12	manifestation	manifestation	NOUN
fbem-27260	5	13	of	of	ADP
fbem-27260	5	14	university	university	NOUN
fbem-27260	5	15	digital	digital	ADJ
fbem-27260	5	16	transformation	transformation	NOUN
fbem-27260	5	17	.	.	PUNCT
fbem-27260	6	1	the	the	DET
fbem-27260	6	2	new	new	ADJ
fbem-27260	6	3	model	model	NOUN
fbem-27260	6	4	breaks	break	VERB
fbem-27260	6	5	through	through	ADP
fbem-27260	6	6	the	the	DET
fbem-27260	6	7	information	information	NOUN
fbem-27260	6	8	silos	silo	NOUN
fbem-27260	6	9	of	of	ADP
fbem-27260	6	10	financial	financial	ADJ
fbem-27260	6	11	data	datum	NOUN
fbem-27260	6	12	,	,	PUNCT
fbem-27260	6	13	laying	lay	VERB
fbem-27260	6	14	a	a	DET
fbem-27260	6	15	data	data	NOUN
fbem-27260	6	16	foundation	foundation	NOUN
fbem-27260	6	17	for	for	ADP
fbem-27260	6	18	th	th	NOUN
fbem-27260	6	19	e	e	NOUN
fbem-27260	6	20	implementation	implementation	NOUN
fbem-27260	6	21	of	of	ADP
fbem-27260	6	22	bank	bank	NOUN
fbem-27260	6	23	-	-	PUNCT
fbem-27260	6	24	university	university	NOUN
fbem-27260	6	25	interconnection	interconnection	NOUN
fbem-27260	6	26	and	and	CCONJ
fbem-27260	6	27	electronic	electronic	ADJ
fbem-27260	6	28	archives	archive	NOUN
fbem-27260	6	29	.	.	PUNCT
fbem-27260	7	1	keywords	keyword	NOUN
fbem-27260	7	2	:	:	PUNCT
fbem-27260	7	3	universities	university	NOUN
fbem-27260	7	4	,	,	PUNCT
fbem-27260	7	5	digital	digital	ADJ
fbem-27260	7	6	transformation	transformation	NOUN
fbem-27260	7	7	,	,	PUNCT
fbem-27260	7	8	new	new	ADJ
fbem-27260	7	9	reimbursement	reimbursement	NOUN
fbem-27260	7	10	.	.	PUNCT
fbem-27260	8	1	1	1	X
fbem-27260	8	2	.	.	X
fbem-27260	8	3	introduction	introduction	NOUN
fbem-27260	8	4	according	accord	VERB
fbem-27260	8	5	to	to	ADP
fbem-27260	8	6	survey	survey	NOUN
fbem-27260	8	7	statistics	statistic	NOUN
fbem-27260	8	8	,	,	PUNCT
fbem-27260	8	9	china	china	PROPN
fbem-27260	8	10	's	's	PART
fbem-27260	8	11	investment	investment	NOUN
fbem-27260	8	12	in	in	ADP
fbem-27260	8	13	higher	high	ADJ
fbem-27260	8	14	education	education	NOUN
fbem-27260	8	15	has	have	AUX
fbem-27260	8	16	been	be	AUX
fbem-27260	8	17	increasing	increase	VERB
fbem-27260	8	18	over	over	ADP
fbem-27260	8	19	the	the	DET
fbem-27260	8	20	past	past	ADJ
fbem-27260	8	21	decade	decade	NOUN
fbem-27260	8	22	.	.	PUNCT
fbem-27260	9	1	by	by	ADP
fbem-27260	9	2	2019	2019	NUM
fbem-27260	9	3	,	,	PUNCT
fbem-27260	9	4	the	the	DET
fbem-27260	9	5	investment	investment	NOUN
fbem-27260	9	6	in	in	ADP
fbem-27260	9	7	higher	high	ADJ
fbem-27260	9	8	education	education	NOUN
fbem-27260	9	9	had	have	AUX
fbem-27260	9	10	reached	reach	VERB
fbem-27260	9	11	13464	13464	NUM
fbem-27260	9	12	billion	billion	NUM
fbem-27260	9	13	yuan	yuan	NOUN
fbem-27260	9	14	,	,	PUNCT
fbem-27260	9	15	an	an	DET
fbem-27260	9	16	increase	increase	NOUN
fbem-27260	9	17	of	of	ADP
fbem-27260	9	18	2.08	2.08	NUM
fbem-27260	9	19	times	time	NOUN
fbem-27260	9	20	compared	compare	VERB
fbem-27260	9	21	to	to	ADP
fbem-27260	9	22	ten	ten	NUM
fbem-27260	9	23	years	year	NOUN
fbem-27260	9	24	ago	ago	ADV
fbem-27260	9	25	.	.	PUNCT
fbem-27260	10	1	higher	high	ADJ
fbem-27260	10	2	education	education	NOUN
fbem-27260	10	3	has	have	AUX
fbem-27260	10	4	attracted	attract	VERB
fbem-27260	10	5	sufficient	sufficient	ADJ
fbem-27260	10	6	attention	attention	NOUN
fbem-27260	10	7	from	from	ADP
fbem-27260	10	8	the	the	DET
fbem-27260	10	9	state	state	NOUN
fbem-27260	10	10	.	.	PUNCT
fbem-27260	11	1	with	with	ADP
fbem-27260	11	2	continuous	continuous	ADJ
fbem-27260	11	3	funding	funding	NOUN
fbem-27260	11	4	increases	increase	NOUN
fbem-27260	11	5	,	,	PUNCT
fbem-27260	11	6	the	the	DET
fbem-27260	11	7	number	number	NOUN
fbem-27260	11	8	of	of	ADP
fbem-27260	11	9	reimbursements	reimbursement	NOUN
fbem-27260	11	10	in	in	ADP
fbem-27260	11	11	universities	university	NOUN
fbem-27260	11	12	has	have	AUX
fbem-27260	11	13	been	be	AUX
fbem-27260	11	14	increasing	increase	VERB
fbem-27260	11	15	year	year	NOUN
fbem-27260	11	16	by	by	ADP
fbem-27260	11	17	year	year	NOUN
fbem-27260	11	18	.	.	PUNCT
fbem-27260	12	1	coupled	couple	VERB
fbem-27260	12	2	with	with	ADP
fbem-27260	12	3	complex	complex	ADJ
fbem-27260	12	4	types	type	NOUN
fbem-27260	12	5	of	of	ADP
fbem-27260	12	6	reimbursements	reimbursement	NOUN
fbem-27260	12	7	in	in	ADP
fbem-27260	12	8	universities	university	NOUN
fbem-27260	12	9	(	(	PUNCT
fbem-27260	12	10	as	as	SCONJ
fbem-27260	12	11	shown	show	VERB
fbem-27260	12	12	in	in	ADP
fbem-27260	12	13	figure	figure	NOUN
fbem-27260	12	14	1	1	NUM
fbem-27260	12	15	)	)	PUNCT
fbem-27260	12	16	,	,	PUNCT
fbem-27260	12	17	which	which	PRON
fbem-27260	12	18	include	include	VERB
fbem-27260	12	19	schoollevel	schoollevel	NOUN
fbem-27260	12	20	,	,	PUNCT
fbem-27260	12	21	second	second	ADJ
fbem-27260	12	22	-	-	PUNCT
fbem-27260	12	23	level	level	NOUN
fbem-27260	12	24	,	,	PUNCT
fbem-27260	12	25	project	project	NOUN
fbem-27260	12	26	,	,	PUNCT
fbem-27260	12	27	income	income	NOUN
fbem-27260	12	28	-	-	PUNCT
fbem-27260	12	29	generating	generating	NOUN
fbem-27260	12	30	,	,	PUNCT
fbem-27260	12	31	etc	etc	X
fbem-27260	12	32	.	.	X
fbem-27260	12	33	different	different	ADJ
fbem-27260	12	34	reimbursement	reimbursement	NOUN
fbem-27260	12	35	types	type	NOUN
fbem-27260	12	36	have	have	VERB
fbem-27260	12	37	different	different	ADJ
fbem-27260	12	38	approval	approval	NOUN
fbem-27260	12	39	processes	process	NOUN
fbem-27260	12	40	,	,	PUNCT
fbem-27260	12	41	exacerbating	exacerbate	VERB
fbem-27260	12	42	the	the	DET
fbem-27260	12	43	difficulty	difficulty	NOUN
fbem-27260	12	44	of	of	ADP
fbem-27260	12	45	financial	financial	ADJ
fbem-27260	12	46	audit	audit	NOUN
fbem-27260	12	47	work	work	NOUN
fbem-27260	12	48	and	and	CCONJ
fbem-27260	12	49	lengthening	lengthen	VERB
fbem-27260	12	50	the	the	DET
fbem-27260	12	51	time	time	NOUN
fbem-27260	12	52	for	for	ADP
fbem-27260	12	53	reimbursements	reimbursement	NOUN
fbem-27260	12	54	.	.	PUNCT
fbem-27260	13	1	the	the	DET
fbem-27260	13	2	efficiency	efficiency	NOUN
fbem-27260	13	3	of	of	ADP
fbem-27260	13	4	financial	financial	ADJ
fbem-27260	13	5	audit	audit	NOUN
fbem-27260	13	6	work	work	NOUN
fbem-27260	13	7	has	have	AUX
fbem-27260	13	8	always	always	ADV
fbem-27260	13	9	been	be	AUX
fbem-27260	13	10	controversial	controversial	ADJ
fbem-27260	13	11	among	among	ADP
fbem-27260	13	12	faculty	faculty	NOUN
fbem-27260	13	13	members	member	NOUN
fbem-27260	13	14	,	,	PUNCT
fbem-27260	13	15	and	and	CCONJ
fbem-27260	13	16	the	the	DET
fbem-27260	13	17	issue	issue	NOUN
fbem-27260	13	18	of	of	ADP
fbem-27260	13	19	reimbursement	reimbursement	NOUN
fbem-27260	13	20	conflicts	conflict	NOUN
fbem-27260	13	21	is	be	AUX
fbem-27260	13	22	becoming	become	VERB
fbem-27260	13	23	increasingly	increasingly	ADV
fbem-27260	13	24	serious	serious	ADJ
fbem-27260	13	25	.	.	PUNCT
fbem-27260	14	1	universities	university	NOUN
fbem-27260	14	2	pay	pay	VERB
fbem-27260	14	3	high	high	ADJ
fbem-27260	14	4	attention	attention	NOUN
fbem-27260	14	5	to	to	ADP
fbem-27260	14	6	the	the	DET
fbem-27260	14	7	reimbursement	reimbursement	NOUN
fbem-27260	14	8	experience	experience	NOUN
fbem-27260	14	9	of	of	ADP
fbem-27260	14	10	faculty	faculty	NOUN
fbem-27260	14	11	members	member	NOUN
fbem-27260	14	12	,	,	PUNCT
fbem-27260	14	13	aiming	aim	VERB
fbem-27260	14	14	to	to	PART
fbem-27260	14	15	improve	improve	VERB
fbem-27260	14	16	the	the	DET
fbem-27260	14	17	difficult	difficult	ADJ
fbem-27260	14	18	situation	situation	NOUN
fbem-27260	14	19	of	of	ADP
fbem-27260	14	20	"	"	PUNCT
fbem-27260	14	21	reimbursement	reimbursement	NOUN
fbem-27260	14	22	difficulties	difficulty	NOUN
fbem-27260	14	23	"	"	PUNCT
fbem-27260	14	24	through	through	ADP
fbem-27260	14	25	information	information	NOUN
fbem-27260	14	26	technology	technology	NOUN
fbem-27260	14	27	.	.	PUNCT
fbem-27260	15	1	in	in	ADP
fbem-27260	15	2	2021	2021	NUM
fbem-27260	15	3	,	,	PUNCT
fbem-27260	15	4	zhejiang	zhejiang	PROPN
fbem-27260	15	5	yuexiu	yuexiu	PROPN
fbem-27260	15	6	university	university	PROPN
fbem-27260	15	7	launched	launch	VERB
fbem-27260	15	8	the	the	DET
fbem-27260	15	9	"	"	PUNCT
fbem-27260	15	10	smart	smart	ADJ
fbem-27260	15	11	reimbursement	reimbursement	NOUN
fbem-27260	15	12	system	system	NOUN
fbem-27260	15	13	,	,	PUNCT
fbem-27260	15	14	"	"	PUNCT
fbem-27260	15	15	using	use	VERB
fbem-27260	15	16	big	big	ADJ
fbem-27260	15	17	data	datum	NOUN
fbem-27260	15	18	technology	technology	NOUN
fbem-27260	15	19	to	to	PART
fbem-27260	15	20	enhance	enhance	VERB
fbem-27260	15	21	financial	financial	ADJ
fbem-27260	15	22	work	work	NOUN
fbem-27260	15	23	efficiency	efficiency	NOUN
fbem-27260	15	24	and	and	CCONJ
fbem-27260	15	25	promote	promote	VERB
fbem-27260	15	26	the	the	DET
fbem-27260	15	27	process	process	NOUN
fbem-27260	15	28	of	of	ADP
fbem-27260	15	29	digital	digital	ADJ
fbem-27260	15	30	transformation	transformation	NOUN
fbem-27260	15	31	in	in	ADP
fbem-27260	15	32	the	the	DET
fbem-27260	15	33	university	university	NOUN
fbem-27260	15	34	,	,	PUNCT
fbem-27260	15	35	improving	improve	VERB
fbem-27260	15	36	satisfaction	satisfaction	NOUN
fbem-27260	15	37	among	among	ADP
fbem-27260	15	38	teachers	teacher	NOUN
fbem-27260	15	39	and	and	CCONJ
fbem-27260	15	40	students	student	NOUN
fbem-27260	15	41	.	.	PUNCT
fbem-27260	16	1	this	this	DET
fbem-27260	16	2	article	article	NOUN
fbem-27260	16	3	takes	take	VERB
fbem-27260	16	4	zhejiang	zhejiang	PROPN
fbem-27260	16	5	yuexiu	yuexiu	PROPN
fbem-27260	16	6	university	university	PROPN
fbem-27260	16	7	as	as	ADP
fbem-27260	16	8	an	an	DET
fbem-27260	16	9	example	example	NOUN
fbem-27260	16	10	to	to	PART
fbem-27260	16	11	dissect	dissect	VERB
fbem-27260	16	12	the	the	DET
fbem-27260	16	13	problems	problem	NOUN
fbem-27260	16	14	existing	exist	VERB
fbem-27260	16	15	in	in	ADP
fbem-27260	16	16	the	the	DET
fbem-27260	16	17	traditional	traditional	ADJ
fbem-27260	16	18	offline	offline	ADJ
fbem-27260	16	19	reimbursement	reimbursement	NOUN
fbem-27260	16	20	model	model	NOUN
fbem-27260	16	21	and	and	CCONJ
fbem-27260	16	22	analyze	analyze	VERB
fbem-27260	16	23	the	the	DET
fbem-27260	16	24	convenience	convenience	NOUN
fbem-27260	16	25	brought	bring	VERB
fbem-27260	16	26	by	by	ADP
fbem-27260	16	27	the	the	DET
fbem-27260	16	28	new	new	ADJ
fbem-27260	16	29	reimbursement	reimbursement	NOUN
fbem-27260	16	30	system	system	NOUN
fbem-27260	16	31	for	for	ADP
fbem-27260	16	32	auditing	auditing	NOUN
fbem-27260	16	33	and	and	CCONJ
fbem-27260	16	34	accounting	accounting	NOUN
fbem-27260	16	35	for	for	ADP
fbem-27260	16	36	university	university	NOUN
fbem-27260	16	37	faculty	faculty	NOUN
fbem-27260	16	38	members	member	NOUN
fbem-27260	16	39	.	.	PUNCT
fbem-27260	17	1	at	at	ADP
fbem-27260	17	2	the	the	DET
fbem-27260	17	3	same	same	ADJ
fbem-27260	17	4	time	time	NOUN
fbem-27260	17	5	,	,	PUNCT
fbem-27260	17	6	it	it	PRON
fbem-27260	17	7	elaborates	elaborate	VERB
fbem-27260	17	8	on	on	ADP
fbem-27260	17	9	the	the	DET
fbem-27260	17	10	construction	construction	NOUN
fbem-27260	17	11	of	of	ADP
fbem-27260	17	12	the	the	DET
fbem-27260	17	13	university	university	NOUN
fbem-27260	17	14	's	's	PART
fbem-27260	17	15	financial	financial	ADJ
fbem-27260	17	16	information	information	NOUN
fbem-27260	17	17	system	system	NOUN
fbem-27260	17	18	.	.	PUNCT
fbem-27260	18	1	figure	figure	NOUN
fbem-27260	18	2	1	1	NUM
fbem-27260	18	3	.	.	PUNCT
fbem-27260	18	4	financial	financial	ADJ
fbem-27260	18	5	resources	resource	NOUN
fbem-27260	18	6	types	type	NOUN
fbem-27260	18	7	59	59	NUM
fbem-27260	18	8	2	2	NUM
fbem-27260	18	9	.	.	PUNCT
fbem-27260	19	1	issues	issue	NOUN
fbem-27260	19	2	with	with	ADP
fbem-27260	19	3	traditional	traditional	ADJ
fbem-27260	19	4	offline	offline	ADJ
fbem-27260	19	5	reimbursement	reimbursement	NOUN
fbem-27260	19	6	model	model	NOUN
fbem-27260	19	7	in	in	ADP
fbem-27260	19	8	the	the	DET
fbem-27260	19	9	traditional	traditional	ADJ
fbem-27260	19	10	offline	offline	ADJ
fbem-27260	19	11	reimbursement	reimbursement	NOUN
fbem-27260	19	12	model	model	NOUN
fbem-27260	19	13	,	,	PUNCT
fbem-27260	19	14	financial	financial	ADJ
fbem-27260	19	15	systems	system	NOUN
fbem-27260	19	16	such	such	ADJ
fbem-27260	19	17	as	as	ADP
fbem-27260	19	18	the	the	DET
fbem-27260	19	19	expense	expense	NOUN
fbem-27260	19	20	management	management	NOUN
fbem-27260	19	21	system	system	NOUN
fbem-27260	19	22	,	,	PUNCT
fbem-27260	19	23	budget	budget	NOUN
fbem-27260	19	24	management	management	NOUN
fbem-27260	19	25	system	system	NOUN
fbem-27260	19	26	,	,	PUNCT
fbem-27260	19	27	and	and	CCONJ
fbem-27260	19	28	payment	payment	NOUN
fbem-27260	19	29	system	system	NOUN
fbem-27260	19	30	operate	operate	VERB
fbem-27260	19	31	independently	independently	ADV
fbem-27260	19	32	,	,	PUNCT
fbem-27260	19	33	as	as	SCONJ
fbem-27260	19	34	shown	show	VERB
fbem-27260	19	35	in	in	ADP
fbem-27260	19	36	figure	figure	NOUN
fbem-27260	19	37	2	2	NUM
fbem-27260	19	38	.	.	PUNCT
fbem-27260	20	1	these	these	DET
fbem-27260	20	2	systems	system	NOUN
fbem-27260	20	3	are	be	AUX
fbem-27260	20	4	unable	unable	ADJ
fbem-27260	20	5	to	to	PART
fbem-27260	20	6	share	share	VERB
fbem-27260	20	7	information	information	NOUN
fbem-27260	20	8	with	with	ADP
fbem-27260	20	9	one	one	NUM
fbem-27260	20	10	another	another	DET
fbem-27260	20	11	.	.	PUNCT
fbem-27260	21	1	against	against	ADP
fbem-27260	21	2	this	this	DET
fbem-27260	21	3	backdrop	backdrop	NOUN
fbem-27260	21	4	,	,	PUNCT
fbem-27260	21	5	the	the	DET
fbem-27260	21	6	traditional	traditional	ADJ
fbem-27260	21	7	offline	offline	ADJ
fbem-27260	21	8	reimbursement	reimbursement	NOUN
fbem-27260	21	9	model	model	NOUN
fbem-27260	21	10	faces	face	VERB
fbem-27260	21	11	numerous	numerous	ADJ
fbem-27260	21	12	issues	issue	NOUN
fbem-27260	21	13	.	.	PUNCT
fbem-27260	22	1	figure	figure	NOUN
fbem-27260	22	2	2	2	NUM
fbem-27260	22	3	.	.	PUNCT
fbem-27260	22	4	financial	financial	ADJ
fbem-27260	22	5	system	system	NOUN
fbem-27260	22	6	relationship	relationship	NOUN
fbem-27260	22	7	map	map	NOUN
fbem-27260	22	8	2.1	2.1	NUM
fbem-27260	22	9	.	.	PUNCT
fbem-27260	23	1	the	the	DET
fbem-27260	23	2	pre	pre	NOUN
fbem-27260	23	3	-	-	NOUN
fbem-27260	23	4	control	control	NOUN
fbem-27260	23	5	failed	fail	VERB
fbem-27260	23	6	some	some	DET
fbem-27260	23	7	faculty	faculty	NOUN
fbem-27260	23	8	members	member	NOUN
fbem-27260	23	9	consider	consider	VERB
fbem-27260	23	10	this	this	DET
fbem-27260	23	11	process	process	NOUN
fbem-27260	23	12	too	too	ADV
fbem-27260	23	13	cumbersome	cumbersome	ADJ
fbem-27260	23	14	because	because	SCONJ
fbem-27260	23	15	department	department	NOUN
fbem-27260	23	16	leaders	leader	NOUN
fbem-27260	23	17	have	have	AUX
fbem-27260	23	18	already	already	ADV
fbem-27260	23	19	signed	sign	VERB
fbem-27260	23	20	off	off	ADP
fbem-27260	23	21	on	on	ADP
fbem-27260	23	22	the	the	DET
fbem-27260	23	23	reimbursement	reimbursement	NOUN
fbem-27260	23	24	voucher	voucher	NOUN
fbem-27260	23	25	;	;	PUNCT
fbem-27260	23	26	they	they	PRON
fbem-27260	23	27	believe	believe	VERB
fbem-27260	23	28	there	there	PRON
fbem-27260	23	29	is	be	VERB
fbem-27260	23	30	no	no	DET
fbem-27260	23	31	need	need	NOUN
fbem-27260	23	32	to	to	PART
fbem-27260	23	33	submit	submit	VERB
fbem-27260	23	34	additional	additional	ADJ
fbem-27260	23	35	application	application	NOUN
fbem-27260	23	36	attachments	attachment	NOUN
fbem-27260	23	37	again	again	ADV
fbem-27260	23	38	.	.	PUNCT
fbem-27260	24	1	therefore	therefore	ADV
fbem-27260	24	2	,	,	PUNCT
fbem-27260	24	3	pre	pre	ADJ
fbem-27260	24	4	-	-	NOUN
fbem-27260	24	5	control	control	NOUN
fbem-27260	24	6	becomes	become	VERB
fbem-27260	24	7	merely	merely	ADV
fbem-27260	24	8	formalistic	formalistic	ADJ
fbem-27260	24	9	without	without	ADP
fbem-27260	24	10	achieving	achieve	VERB
fbem-27260	24	11	real	real	ADJ
fbem-27260	24	12	control	control	NOUN
fbem-27260	24	13	effects	effect	NOUN
fbem-27260	24	14	.	.	PUNCT
fbem-27260	25	1	2.2	2.2	NUM
fbem-27260	25	2	.	.	PUNCT
fbem-27260	25	3	duplication	duplication	NOUN
fbem-27260	25	4	of	of	ADP
fbem-27260	25	5	invoice	invoice	NOUN
fbem-27260	25	6	reimbursements	reimbursement	NOUN
fbem-27260	25	7	currently	currently	ADV
fbem-27260	25	8	,	,	PUNCT
fbem-27260	25	9	with	with	ADP
fbem-27260	25	10	electronic	electronic	ADJ
fbem-27260	25	11	invoices	invoice	NOUN
fbem-27260	25	12	being	be	AUX
fbem-27260	25	13	widely	widely	ADV
fbem-27260	25	14	used	use	VERB
fbem-27260	25	15	,	,	PUNCT
fbem-27260	25	16	traditional	traditional	ADJ
fbem-27260	25	17	offline	offline	ADJ
fbem-27260	25	18	reimbursement	reimbursement	NOUN
fbem-27260	25	19	requires	require	VERB
fbem-27260	25	20	faculty	faculty	NOUN
fbem-27260	25	21	members	member	NOUN
fbem-27260	25	22	to	to	PART
fbem-27260	25	23	print	print	VERB
fbem-27260	25	24	out	out	ADP
fbem-27260	25	25	invoices	invoice	NOUN
fbem-27260	25	26	for	for	ADP
fbem-27260	25	27	reimbursement	reimbursement	NOUN
fbem-27260	25	28	.	.	PUNCT
fbem-27260	26	1	printing	printing	NOUN
fbem-27260	26	2	does	do	AUX
fbem-27260	26	3	not	not	PART
fbem-27260	26	4	have	have	VERB
fbem-27260	26	5	limitations	limitation	NOUN
fbem-27260	26	6	on	on	ADP
fbem-27260	26	7	the	the	DET
fbem-27260	26	8	number	number	NOUN
fbem-27260	26	9	of	of	ADP
fbem-27260	26	10	copies	copy	NOUN
fbem-27260	26	11	,	,	PUNCT
fbem-27260	26	12	making	make	VERB
fbem-27260	26	13	it	it	PRON
fbem-27260	26	14	extremely	extremely	ADV
fbem-27260	26	15	difficult	difficult	ADJ
fbem-27260	26	16	for	for	SCONJ
fbem-27260	26	17	them	they	PRON
fbem-27260	26	18	to	to	PART
fbem-27260	26	19	remember	remember	VERB
fbem-27260	26	20	whether	whether	SCONJ
fbem-27260	26	21	an	an	DET
fbem-27260	26	22	invoice	invoice	NOUN
fbem-27260	26	23	has	have	AUX
fbem-27260	26	24	been	be	AUX
fbem-27260	26	25	reimbursed	reimburse	VERB
fbem-27260	26	26	before	before	ADV
fbem-27260	26	27	.	.	PUNCT
fbem-27260	27	1	this	this	DET
fbem-27260	27	2	situation	situation	NOUN
fbem-27260	27	3	can	can	AUX
fbem-27260	27	4	lead	lead	VERB
fbem-27260	27	5	to	to	ADP
fbem-27260	27	6	duplication	duplication	NOUN
fbem-27260	27	7	of	of	ADP
fbem-27260	27	8	invoice	invoice	NOUN
fbem-27260	27	9	reimbursements	reimbursement	NOUN
fbem-27260	27	10	.	.	PUNCT
fbem-27260	28	1	moreover	moreover	ADV
fbem-27260	28	2	,	,	PUNCT
fbem-27260	28	3	to	to	PART
fbem-27260	28	4	speed	speed	VERB
fbem-27260	28	5	up	up	ADP
fbem-27260	28	6	offline	offline	ADJ
fbem-27260	28	7	financial	financial	ADJ
fbem-27260	28	8	audit	audit	NOUN
fbem-27260	28	9	work	work	NOUN
fbem-27260	28	10	efficiency	efficiency	NOUN
fbem-27260	28	11	,	,	PUNCT
fbem-27260	28	12	finance	finance	NOUN
fbem-27260	28	13	departments	department	NOUN
fbem-27260	28	14	require	require	VERB
fbem-27260	28	15	faculty	faculty	NOUN
fbem-27260	28	16	members	member	NOUN
fbem-27260	28	17	to	to	PART
fbem-27260	28	18	print	print	VERB
fbem-27260	28	19	tax	tax	NOUN
fbem-27260	28	20	website	website	NOUN
fbem-27260	28	21	verification	verification	NOUN
fbem-27260	28	22	results	result	NOUN
fbem-27260	28	23	as	as	ADP
fbem-27260	28	24	proof	proof	NOUN
fbem-27260	28	25	of	of	ADP
fbem-27260	28	26	invoice	invoice	NOUN
fbem-27260	28	27	authenticity	authenticity	NOUN
fbem-27260	28	28	when	when	SCONJ
fbem-27260	28	29	submitting	submit	VERB
fbem-27260	28	30	their	their	PRON
fbem-27260	28	31	claims	claim	NOUN
fbem-27260	28	32	.	.	PUNCT
fbem-27260	29	1	this	this	PRON
fbem-27260	29	2	causes	cause	VERB
fbem-27260	29	3	some	some	DET
fbem-27260	29	4	faculty	faculty	NOUN
fbem-27260	29	5	members	member	NOUN
fbem-27260	29	6	who	who	PRON
fbem-27260	29	7	are	be	AUX
fbem-27260	29	8	unfamiliar	unfamiliar	ADJ
fbem-27260	29	9	with	with	ADP
fbem-27260	29	10	related	related	ADJ
fbem-27260	29	11	website	website	NOUN
fbem-27260	29	12	operation	operation	NOUN
fbem-27260	29	13	methods	method	NOUN
fbem-27260	29	14	to	to	PART
fbem-27260	29	15	become	become	VERB
fbem-27260	29	16	frustrated	frustrated	ADJ
fbem-27260	29	17	,	,	PUNCT
fbem-27260	29	18	exacerbating	exacerbate	VERB
fbem-27260	29	19	conflicts	conflict	NOUN
fbem-27260	29	20	between	between	ADP
fbem-27260	29	21	faculty	faculty	NOUN
fbem-27260	29	22	members	member	NOUN
fbem-27260	29	23	and	and	CCONJ
fbem-27260	29	24	financial	financial	ADJ
fbem-27260	29	25	auditors	auditor	NOUN
fbem-27260	29	26	.	.	PUNCT
fbem-27260	30	1	2.3	2.3	NUM
fbem-27260	30	2	.	.	PUNCT
fbem-27260	30	3	increased	increase	VERB
fbem-27260	30	4	difficulty	difficulty	NOUN
fbem-27260	30	5	in	in	ADP
fbem-27260	30	6	financial	financial	ADJ
fbem-27260	30	7	auditing	auditing	NOUN
fbem-27260	30	8	with	with	ADP
fbem-27260	30	9	an	an	DET
fbem-27260	30	10	increase	increase	NOUN
fbem-27260	30	11	in	in	ADP
fbem-27260	30	12	reimbursement	reimbursement	NOUN
fbem-27260	30	13	vouchers	voucher	NOUN
fbem-27260	30	14	comes	come	VERB
fbem-27260	30	15	increased	increase	VERB
fbem-27260	30	16	workload	workload	NOUN
fbem-27260	30	17	and	and	CCONJ
fbem-27260	30	18	difficulty	difficulty	NOUN
fbem-27260	30	19	for	for	ADP
fbem-27260	30	20	financial	financial	ADJ
fbem-27260	30	21	auditors	auditor	NOUN
fbem-27260	30	22	to	to	PART
fbem-27260	30	23	verify	verify	VERB
fbem-27260	30	24	the	the	DET
fbem-27260	30	25	legality	legality	NOUN
fbem-27260	30	26	and	and	CCONJ
fbem-27260	30	27	authenticity	authenticity	NOUN
fbem-27260	30	28	of	of	ADP
fbem-27260	30	29	invoices	invoice	NOUN
fbem-27260	30	30	by	by	ADP
fbem-27260	30	31	eyeball	eyeball	NOUN
fbem-27260	30	32	recognition	recognition	NOUN
fbem-27260	30	33	alone	alone	ADV
fbem-27260	30	34	.	.	PUNCT
fbem-27260	31	1	each	each	DET
fbem-27260	31	2	invoice	invoice	NOUN
fbem-27260	31	3	needs	need	VERB
fbem-27260	31	4	to	to	PART
fbem-27260	31	5	be	be	AUX
fbem-27260	31	6	checked	check	VERB
fbem-27260	31	7	for	for	ADP
fbem-27260	31	8	header	header	NOUN
fbem-27260	31	9	information	information	NOUN
fbem-27260	31	10	,	,	PUNCT
fbem-27260	31	11	amount	amount	NOUN
fbem-27260	31	12	,	,	PUNCT
fbem-27260	31	13	detailed	detailed	ADJ
fbem-27260	31	14	list	list	NOUN
fbem-27260	31	15	of	of	ADP
fbem-27260	31	16	invoice	invoice	ADJ
fbem-27260	31	17	creation	creation	NOUN
fbem-27260	31	18	,	,	PUNCT
fbem-27260	31	19	and	and	CCONJ
fbem-27260	31	20	inspection	inspection	NOUN
fbem-27260	31	21	certificates	certificate	NOUN
fbem-27260	31	22	,	,	PUNCT
fbem-27260	31	23	consuming	consume	VERB
fbem-27260	31	24	a	a	DET
fbem-27260	31	25	lot	lot	NOUN
fbem-27260	31	26	of	of	ADP
fbem-27260	31	27	time	time	NOUN
fbem-27260	31	28	and	and	CCONJ
fbem-27260	31	29	energy	energy	NOUN
fbem-27260	31	30	.	.	PUNCT
fbem-27260	32	1	especially	especially	ADV
fbem-27260	32	2	at	at	ADP
fbem-27260	32	3	the	the	DET
fbem-27260	32	4	end	end	NOUN
fbem-27260	32	5	or	or	CCONJ
fbem-27260	32	6	beginning	beginning	NOUN
fbem-27260	32	7	of	of	ADP
fbem-27260	32	8	each	each	DET
fbem-27260	32	9	semester	semester	NOUN
fbem-27260	32	10	when	when	SCONJ
fbem-27260	32	11	there	there	PRON
fbem-27260	32	12	is	be	VERB
fbem-27260	32	13	a	a	DET
fbem-27260	32	14	sharp	sharp	ADJ
fbem-27260	32	15	increase	increase	NOUN
fbem-27260	32	16	in	in	ADP
fbem-27260	32	17	reimbursement	reimbursement	NOUN
fbem-27260	32	18	numbers	number	NOUN
fbem-27260	32	19	,	,	PUNCT
fbem-27260	32	20	the	the	DET
fbem-27260	32	21	average	average	ADJ
fbem-27260	32	22	waiting	waiting	NOUN
fbem-27260	32	23	time	time	NOUN
fbem-27260	32	24	for	for	ADP
fbem-27260	32	25	faculty	faculty	NOUN
fbem-27260	32	26	members	member	NOUN
fbem-27260	32	27	can	can	AUX
fbem-27260	32	28	be	be	AUX
fbem-27260	32	29	extended	extend	VERB
fbem-27260	32	30	,	,	PUNCT
fbem-27260	32	31	leading	lead	VERB
fbem-27260	32	32	to	to	ADP
fbem-27260	32	33	increased	increase	VERB
fbem-27260	32	34	dissatisfaction	dissatisfaction	NOUN
fbem-27260	32	35	.	.	PUNCT
fbem-27260	33	1	2.4	2.4	NUM
fbem-27260	33	2	.	.	PUNCT
fbem-27260	34	1	longer	long	ADJ
fbem-27260	34	2	approval	approval	NOUN
fbem-27260	34	3	processes	process	NOUN
fbem-27260	34	4	some	some	DET
fbem-27260	34	5	universities	university	NOUN
fbem-27260	34	6	operate	operate	VERB
fbem-27260	34	7	across	across	ADP
fbem-27260	34	8	multiple	multiple	ADJ
fbem-27260	34	9	campuses	campus	NOUN
fbem-27260	34	10	,	,	PUNCT
fbem-27260	34	11	and	and	CCONJ
fbem-27260	34	12	reimbursement	reimbursement	NOUN
fbem-27260	34	13	approval	approval	NOUN
fbem-27260	34	14	requires	require	VERB
fbem-27260	34	15	signatures	signature	NOUN
fbem-27260	34	16	from	from	ADP
fbem-27260	34	17	relevant	relevant	ADJ
fbem-27260	34	18	leaders	leader	NOUN
fbem-27260	34	19	and	and	CCONJ
fbem-27260	34	20	school	school	NOUN
fbem-27260	34	21	administrators	administrator	NOUN
fbem-27260	34	22	.	.	PUNCT
fbem-27260	35	1	faculty	faculty	NOUN
fbem-27260	35	2	members	member	NOUN
fbem-27260	35	3	need	need	VERB
fbem-27260	35	4	to	to	PART
fbem-27260	35	5	travel	travel	VERB
fbem-27260	35	6	between	between	ADP
fbem-27260	35	7	campuses	campus	NOUN
fbem-27260	35	8	to	to	PART
fbem-27260	35	9	sign	sign	VERB
fbem-27260	35	10	approvals	approval	NOUN
fbem-27260	35	11	,	,	PUNCT
fbem-27260	35	12	and	and	CCONJ
fbem-27260	35	13	some	some	DET
fbem-27260	35	14	departmental	departmental	ADJ
fbem-27260	35	15	auditors	auditor	NOUN
fbem-27260	35	16	have	have	VERB
fbem-27260	35	17	"	"	PUNCT
fbem-27260	35	18	dual	dual	ADJ
fbem-27260	35	19	responsibilities	responsibility	NOUN
fbem-27260	35	20	,	,	PUNCT
fbem-27260	35	21	"	"	PUNCT
fbem-27260	35	22	often	often	ADV
fbem-27260	35	23	traveling	travel	VERB
fbem-27260	35	24	or	or	CCONJ
fbem-27260	35	25	attending	attend	VERB
fbem-27260	35	26	meetings	meeting	NOUN
fbem-27260	35	27	,	,	PUNCT
fbem-27260	35	28	making	make	VERB
fbem-27260	35	29	their	their	PRON
fbem-27260	35	30	office	office	NOUN
fbem-27260	35	31	times	time	NOUN
fbem-27260	35	32	unpredictable	unpredictable	ADJ
fbem-27260	35	33	.	.	PUNCT
fbem-27260	36	1	under	under	ADP
fbem-27260	36	2	these	these	DET
fbem-27260	36	3	circumstances	circumstance	NOUN
fbem-27260	36	4	,	,	PUNCT
fbem-27260	36	5	faculty	faculty	NOUN
fbem-27260	36	6	members	member	NOUN
fbem-27260	36	7	usually	usually	ADV
fbem-27260	36	8	accumulate	accumulate	VERB
fbem-27260	36	9	their	their	PRON
fbem-27260	36	10	reimbursement	reimbursement	NOUN
fbem-27260	36	11	vouchers	voucher	NOUN
fbem-27260	36	12	for	for	ADP
fbem-27260	36	13	collective	collective	ADJ
fbem-27260	36	14	signing	signing	NOUN
fbem-27260	36	15	,	,	PUNCT
fbem-27260	36	16	which	which	PRON
fbem-27260	36	17	is	be	AUX
fbem-27260	36	18	a	a	DET
fbem-27260	36	19	heavy	heavy	ADJ
fbem-27260	36	20	workload	workload	NOUN
fbem-27260	36	21	that	that	PRON
fbem-27260	36	22	overwhelms	overwhelm	VERB
fbem-27260	36	23	the	the	DET
fbem-27260	36	24	ability	ability	NOUN
fbem-27260	36	25	to	to	PART
fbem-27260	36	26	approve	approve	VERB
fbem-27260	36	27	.	.	PUNCT
fbem-27260	37	1	2.5	2.5	NUM
fbem-27260	37	2	.	.	PUNCT
fbem-27260	38	1	pressure	pressure	NOUN
fbem-27260	38	2	on	on	ADP
fbem-27260	38	3	balance	balance	NOUN
fbem-27260	38	4	-	-	PUNCT
fbem-27260	38	5	sheet	sheet	NOUN
fbem-27260	38	6	preparation	preparation	NOUN
fbem-27260	38	7	time	time	NOUN
fbem-27260	38	8	financial	financial	ADJ
fbem-27260	38	9	accountants	accountant	NOUN
fbem-27260	38	10	are	be	AUX
fbem-27260	38	11	expected	expect	VERB
fbem-27260	38	12	to	to	PART
fbem-27260	38	13	complete	complete	VERB
fbem-27260	38	14	all	all	DET
fbem-27260	38	15	voucher	voucher	ADJ
fbem-27260	38	16	accounting	accounting	NOUN
fbem-27260	38	17	by	by	ADP
fbem-27260	38	18	the	the	DET
fbem-27260	38	19	beginning	beginning	NOUN
fbem-27260	38	20	of	of	ADP
fbem-27260	38	21	the	the	DET
fbem-27260	38	22	next	next	ADJ
fbem-27260	38	23	month	month	NOUN
fbem-27260	38	24	.	.	PUNCT
fbem-27260	39	1	at	at	ADP
fbem-27260	39	2	the	the	DET
fbem-27260	39	3	start	start	NOUN
fbem-27260	39	4	and	and	CCONJ
fbem-27260	39	5	end	end	NOUN
fbem-27260	39	6	of	of	ADP
fbem-27260	39	7	each	each	DET
fbem-27260	39	8	semester	semester	NOUN
fbem-27260	39	9	,	,	PUNCT
fbem-27260	39	10	there	there	PRON
fbem-27260	39	11	is	be	VERB
fbem-27260	39	12	an	an	DET
fbem-27260	39	13	urgent	urgent	ADJ
fbem-27260	39	14	increase	increase	NOUN
fbem-27260	39	15	in	in	ADP
fbem-27260	39	16	the	the	DET
fbem-27260	39	17	number	number	NOUN
fbem-27260	39	18	of	of	ADP
fbem-27260	39	19	vouchers	voucher	NOUN
fbem-27260	39	20	,	,	PUNCT
fbem-27260	39	21	leading	lead	VERB
fbem-27260	39	22	to	to	ADP
fbem-27260	39	23	tight	tight	ADJ
fbem-27260	39	24	preparation	preparation	NOUN
fbem-27260	39	25	time	time	NOUN
fbem-27260	39	26	and	and	CCONJ
fbem-27260	39	27	higher	high	ADJ
fbem-27260	39	28	error	error	NOUN
fbem-27260	39	29	rates	rate	NOUN
fbem-27260	39	30	,	,	PUNCT
fbem-27260	39	31	low	low	ADJ
fbem-27260	39	32	reconciliation	reconciliation	NOUN
fbem-27260	39	33	efficiency	efficiency	NOUN
fbem-27260	39	34	,	,	PUNCT
fbem-27260	39	35	and	and	CCONJ
fbem-27260	39	36	increased	increase	VERB
fbem-27260	39	37	workload	workload	NOUN
fbem-27260	39	38	for	for	ADP
fbem-27260	39	39	financial	financial	ADJ
fbem-27260	39	40	personnel	personnel	NOUN
fbem-27260	39	41	who	who	PRON
fbem-27260	39	42	need	need	VERB
fbem-27260	39	43	to	to	PART
fbem-27260	39	44	deal	deal	VERB
fbem-27260	39	45	with	with	ADP
fbem-27260	39	46	both	both	DET
fbem-27260	39	47	reimbursements	reimbursement	NOUN
fbem-27260	39	48	and	and	CCONJ
fbem-27260	39	49	balance	balance	NOUN
fbem-27260	39	50	sheet	sheet	NOUN
fbem-27260	39	51	preparation	preparation	NOUN
fbem-27260	39	52	.	.	PUNCT
fbem-27260	40	1	2.6	2.6	NUM
fbem-27260	40	2	.	.	PUNCT
fbem-27260	40	3	time	time	NOUN
fbem-27260	40	4	-	-	PUNCT
fbem-27260	40	5	consuming	consume	VERB
fbem-27260	40	6	invoice	invoice	NOUN
fbem-27260	40	7	checking	checking	NOUN
fbem-27260	40	8	and	and	CCONJ
fbem-27260	40	9	verification	verification	NOUN
fbem-27260	40	10	firstly	firstly	ADV
fbem-27260	40	11	,	,	PUNCT
fbem-27260	40	12	due	due	ADP
fbem-27260	40	13	to	to	ADP
fbem-27260	40	14	frequent	frequent	ADJ
fbem-27260	40	15	purchases	purchase	NOUN
fbem-27260	40	16	from	from	ADP
fbem-27260	40	17	designated	designate	VERB
fbem-27260	40	18	units	unit	NOUN
fbem-27260	40	19	,	,	PUNCT
fbem-27260	40	20	many	many	ADJ
fbem-27260	40	21	invoices	invoice	NOUN
fbem-27260	40	22	from	from	ADP
fbem-27260	40	23	these	these	DET
fbem-27260	40	24	units	unit	NOUN
fbem-27260	40	25	have	have	VERB
fbem-27260	40	26	consistent	consistent	ADJ
fbem-27260	40	27	amounts	amount	NOUN
fbem-27260	40	28	,	,	PUNCT
fbem-27260	40	29	causing	cause	VERB
fbem-27260	40	30	uncertainty	uncertainty	NOUN
fbem-27260	40	31	about	about	ADP
fbem-27260	40	32	which	which	PRON
fbem-27260	40	33	department	department	NOUN
fbem-27260	40	34	paid	pay	VERB
fbem-27260	40	35	.	.	PUNCT
fbem-27260	41	1	therefore	therefore	ADV
fbem-27260	41	2	,	,	PUNCT
fbem-27260	41	3	they	they	PRON
fbem-27260	41	4	will	will	AUX
fbem-27260	41	5	conduct	conduct	VERB
fbem-27260	41	6	checks	check	NOUN
fbem-27260	41	7	on	on	ADP
fbem-27260	41	8	invoices	invoice	NOUN
fbem-27260	41	9	.	.	PUNCT
fbem-27260	42	1	the	the	DET
fbem-27260	42	2	original	original	ADJ
fbem-27260	42	3	offline	offline	ADJ
fbem-27260	42	4	reimbursement	reimbursement	NOUN
fbem-27260	42	5	method	method	NOUN
fbem-27260	42	6	is	be	AUX
fbem-27260	42	7	complex	complex	ADJ
fbem-27260	42	8	,	,	PUNCT
fbem-27260	42	9	requiring	require	VERB
fbem-27260	42	10	verification	verification	NOUN
fbem-27260	42	11	of	of	ADP
fbem-27260	42	12	invoice	invoice	NOUN
fbem-27260	42	13	creation	creation	NOUN
fbem-27260	42	14	and	and	CCONJ
fbem-27260	42	15	accounting	accounting	NOUN
fbem-27260	42	16	times	time	NOUN
fbem-27260	42	17	,	,	PUNCT
fbem-27260	42	18	finding	find	VERB
fbem-27260	42	19	certificate	certificate	NOUN
fbem-27260	42	20	numbers	number	NOUN
fbem-27260	42	21	,	,	PUNCT
fbem-27260	42	22	searching	search	VERB
fbem-27260	42	23	for	for	ADP
fbem-27260	42	24	documents	document	NOUN
fbem-27260	42	25	,	,	PUNCT
fbem-27260	42	26	verifying	verify	VERB
fbem-27260	42	27	reimbursement	reimbursement	NOUN
fbem-27260	42	28	personnel	personnel	NOUN
fbem-27260	42	29	,	,	PUNCT
fbem-27260	42	30	and	and	CCONJ
fbem-27260	42	31	then	then	ADV
fbem-27260	42	32	providing	provide	VERB
fbem-27260	42	33	feedback	feedback	NOUN
fbem-27260	42	34	.	.	PUNCT
fbem-27260	43	1	the	the	DET
fbem-27260	43	2	process	process	NOUN
fbem-27260	43	3	is	be	AUX
fbem-27260	43	4	cumbersome	cumbersome	ADJ
fbem-27260	43	5	and	and	CCONJ
fbem-27260	43	6	complex	complex	ADJ
fbem-27260	43	7	,	,	PUNCT
fbem-27260	43	8	with	with	ADP
fbem-27260	43	9	extremely	extremely	ADV
fbem-27260	43	10	low	low	ADJ
fbem-27260	43	11	efficiency	efficiency	NOUN
fbem-27260	43	12	.	.	PUNCT
fbem-27260	44	1	secondly	secondly	ADV
fbem-27260	44	2	,	,	PUNCT
fbem-27260	44	3	faculty	faculty	NOUN
fbem-27260	44	4	members	member	NOUN
fbem-27260	44	5	may	may	AUX
fbem-27260	44	6	have	have	VERB
fbem-27260	44	7	personal	personal	ADJ
fbem-27260	44	8	research	research	NOUN
fbem-27260	44	9	projects	project	NOUN
fbem-27260	44	10	,	,	PUNCT
fbem-27260	44	11	and	and	CCONJ
fbem-27260	44	12	the	the	DET
fbem-27260	44	13	analysis	analysis	NOUN
fbem-27260	44	14	of	of	ADP
fbem-27260	44	15	budget	budget	NOUN
fbem-27260	44	16	costs	cost	NOUN
fbem-27260	44	17	can	can	AUX
fbem-27260	44	18	not	not	PART
fbem-27260	44	19	be	be	AUX
fbem-27260	44	20	effectively	effectively	ADV
fbem-27260	44	21	evaluated	evaluate	VERB
fbem-27260	44	22	.	.	PUNCT
fbem-27260	45	1	budget	budget	NOUN
fbem-27260	45	2	managers	manager	NOUN
fbem-27260	45	3	can	can	AUX
fbem-27260	45	4	not	not	PART
fbem-27260	45	5	view	view	VERB
fbem-27260	45	6	real	real	ADJ
fbem-27260	45	7	-	-	PUNCT
fbem-27260	45	8	time	time	NOUN
fbem-27260	45	9	budget	budget	NOUN
fbem-27260	45	10	limits	limit	NOUN
fbem-27260	45	11	and	and	CCONJ
fbem-27260	45	12	detailed	detailed	ADJ
fbem-27260	45	13	information	information	NOUN
fbem-27260	45	14	;	;	PUNCT
fbem-27260	45	15	expense	expense	NOUN
fbem-27260	45	16	report	report	NOUN
fbem-27260	45	17	analysis	analysis	NOUN
fbem-27260	45	18	requires	require	VERB
fbem-27260	45	19	manual	manual	ADJ
fbem-27260	45	20	query	query	NOUN
fbem-27260	45	21	followed	follow	VERB
fbem-27260	45	22	by	by	ADP
fbem-27260	45	23	statistical	statistical	ADJ
fbem-27260	45	24	analysis	analysis	NOUN
fbem-27260	45	25	,	,	PUNCT
fbem-27260	45	26	with	with	ADP
fbem-27260	45	27	large	large	ADJ
fbem-27260	45	28	data	datum	NOUN
fbem-27260	45	29	granularity	granularity	NOUN
fbem-27260	45	30	.	.	PUNCT
fbem-27260	46	1	when	when	SCONJ
fbem-27260	46	2	closing	close	VERB
fbem-27260	46	3	down	down	ADP
fbem-27260	46	4	projects	project	NOUN
fbem-27260	46	5	,	,	PUNCT
fbem-27260	46	6	it	it	PRON
fbem-27260	46	7	takes	take	VERB
fbem-27260	46	8	a	a	DET
fbem-27260	46	9	lot	lot	NOUN
fbem-27260	46	10	of	of	ADP
fbem-27260	46	11	time	time	NOUN
fbem-27260	46	12	to	to	PART
fbem-27260	46	13	reconcile	reconcile	VERB
fbem-27260	46	14	with	with	ADP
fbem-27260	46	15	relevant	relevant	ADJ
fbem-27260	46	16	management	management	NOUN
fbem-27260	46	17	departments	department	NOUN
fbem-27260	46	18	and	and	CCONJ
fbem-27260	46	19	finance	finance	NOUN
fbem-27260	46	20	staff	staff	NOUN
fbem-27260	46	21	because	because	SCONJ
fbem-27260	46	22	projects	project	NOUN
fbem-27260	46	23	take	take	VERB
fbem-27260	46	24	a	a	DET
fbem-27260	46	25	long	long	ADJ
fbem-27260	46	26	time	time	NOUN
fbem-27260	46	27	,	,	PUNCT
fbem-27260	46	28	and	and	CCONJ
fbem-27260	46	29	year	year	NOUN
fbem-27260	46	30	-	-	PUNCT
fbem-27260	46	31	by	by	ADP
fbem-27260	46	32	-	-	PUNCT
fbem-27260	46	33	year	year	NOUN
fbem-27260	46	34	reconciliation	reconciliation	NOUN
fbem-27260	46	35	of	of	ADP
fbem-27260	46	36	each	each	DET
fbem-27260	46	37	entry	entry	NOUN
fbem-27260	46	38	consumes	consume	VERB
fbem-27260	46	39	a	a	DET
fbem-27260	46	40	large	large	ADJ
fbem-27260	46	41	amount	amount	NOUN
fbem-27260	46	42	of	of	ADP
fbem-27260	46	43	time	time	NOUN
fbem-27260	46	44	,	,	PUNCT
fbem-27260	46	45	resulting	result	VERB
fbem-27260	46	46	in	in	ADP
fbem-27260	46	47	low	low	ADJ
fbem-27260	46	48	reconciliation	reconciliation	NOUN
fbem-27260	46	49	efficiency	efficiency	NOUN
fbem-27260	46	50	.	.	PUNCT
fbem-27260	47	1	2.7	2.7	NUM
fbem-27260	47	2	.	.	PUNCT
fbem-27260	47	3	deficiencies	deficiency	NOUN
fbem-27260	47	4	in	in	ADP
fbem-27260	47	5	paper	paper	NOUN
fbem-27260	47	6	document	document	NOUN
fbem-27260	47	7	reimbursement	reimbursement	NOUN
fbem-27260	47	8	firstly	firstly	ADV
fbem-27260	47	9	,	,	PUNCT
fbem-27260	47	10	most	most	ADJ
fbem-27260	47	11	universities	university	NOUN
fbem-27260	47	12	still	still	ADV
fbem-27260	47	13	use	use	VERB
fbem-27260	47	14	traditional	traditional	ADJ
fbem-27260	47	15	paper	paper	NOUN
fbem-27260	47	16	invoices	invoice	NOUN
fbem-27260	47	17	60	60	NUM
fbem-27260	47	18	as	as	ADP
fbem-27260	47	19	the	the	DET
fbem-27260	47	20	original	original	ADJ
fbem-27260	47	21	reimbursement	reimbursement	NOUN
fbem-27260	47	22	document	document	NOUN
fbem-27260	47	23	.	.	PUNCT
fbem-27260	48	1	with	with	ADP
fbem-27260	48	2	the	the	DET
fbem-27260	48	3	widespread	widespread	ADJ
fbem-27260	48	4	use	use	NOUN
fbem-27260	48	5	of	of	ADP
fbem-27260	48	6	electronic	electronic	ADJ
fbem-27260	48	7	invoices	invoice	NOUN
fbem-27260	48	8	,	,	PUNCT
fbem-27260	48	9	the	the	DET
fbem-27260	48	10	original	original	ADJ
fbem-27260	48	11	voucher	voucher	NOUN
fbem-27260	48	12	has	have	AUX
fbem-27260	48	13	become	become	VERB
fbem-27260	48	14	a	a	DET
fbem-27260	48	15	copy	copy	NOUN
fbem-27260	48	16	.	.	PUNCT
fbem-27260	49	1	a	a	DET
fbem-27260	49	2	single	single	ADJ
fbem-27260	49	3	invoice	invoice	NOUN
fbem-27260	49	4	goes	go	VERB
fbem-27260	49	5	through	through	ADP
fbem-27260	49	6	multiple	multiple	ADJ
fbem-27260	49	7	stages	stage	NOUN
fbem-27260	49	8	of	of	ADP
fbem-27260	49	9	reimbursement	reimbursement	NOUN
fbem-27260	49	10	,	,	PUNCT
fbem-27260	49	11	and	and	CCONJ
fbem-27260	49	12	information	information	NOUN
fbem-27260	49	13	on	on	ADP
fbem-27260	49	14	the	the	DET
fbem-27260	49	15	invoice	invoice	NOUN
fbem-27260	49	16	becomes	become	VERB
fbem-27260	49	17	distorted	distort	VERB
fbem-27260	49	18	over	over	ADP
fbem-27260	49	19	time	time	NOUN
fbem-27260	49	20	,	,	PUNCT
fbem-27260	49	21	losing	lose	VERB
fbem-27260	49	22	its	its	PRON
fbem-27260	49	23	purpose	purpose	NOUN
fbem-27260	49	24	of	of	ADP
fbem-27260	49	25	being	be	AUX
fbem-27260	49	26	kept	keep	VERB
fbem-27260	49	27	as	as	ADP
fbem-27260	49	28	a	a	DET
fbem-27260	49	29	record	record	NOUN
fbem-27260	49	30	.	.	PUNCT
fbem-27260	50	1	secondly	secondly	ADV
fbem-27260	50	2	,	,	PUNCT
fbem-27260	50	3	due	due	ADP
fbem-27260	50	4	to	to	ADP
fbem-27260	50	5	different	different	ADJ
fbem-27260	50	6	types	type	NOUN
fbem-27260	50	7	of	of	ADP
fbem-27260	50	8	reimbursement	reimbursement	NOUN
fbem-27260	50	9	invoices	invoice	NOUN
fbem-27260	50	10	that	that	PRON
fbem-27260	50	11	vary	vary	VERB
fbem-27260	50	12	in	in	ADP
fbem-27260	50	13	size	size	NOUN
fbem-27260	50	14	,	,	PUNCT
fbem-27260	50	15	it	it	PRON
fbem-27260	50	16	is	be	AUX
fbem-27260	50	17	difficult	difficult	ADJ
fbem-27260	50	18	to	to	PART
fbem-27260	50	19	bind	bind	VERB
fbem-27260	50	20	them	they	PRON
fbem-27260	50	21	together	together	ADV
fbem-27260	50	22	when	when	SCONJ
fbem-27260	50	23	pasting	paste	VERB
fbem-27260	50	24	them	they	PRON
fbem-27260	50	25	onto	onto	ADP
fbem-27260	50	26	the	the	DET
fbem-27260	50	27	reimbursement	reimbursement	NOUN
fbem-27260	50	28	slip	slip	NOUN
fbem-27260	50	29	.	.	PUNCT
fbem-27260	51	1	this	this	PRON
fbem-27260	51	2	leads	lead	VERB
fbem-27260	51	3	to	to	ADP
fbem-27260	51	4	events	event	NOUN
fbem-27260	51	5	where	where	SCONJ
fbem-27260	51	6	invoices	invoice	NOUN
fbem-27260	51	7	fall	fall	VERB
fbem-27260	51	8	out	out	ADP
fbem-27260	51	9	of	of	ADP
fbem-27260	51	10	the	the	DET
fbem-27260	51	11	reimbursement	reimbursement	NOUN
fbem-27260	51	12	slip	slip	NOUN
fbem-27260	51	13	and	and	CCONJ
fbem-27260	51	14	must	must	AUX
fbem-27260	51	15	be	be	AUX
fbem-27260	51	16	checked	check	VERB
fbem-27260	51	17	against	against	ADP
fbem-27260	51	18	the	the	DET
fbem-27260	51	19	reimbursement	reimbursement	NOUN
fbem-27260	51	20	slip	slip	NOUN
fbem-27260	51	21	one	one	NUM
fbem-27260	51	22	by	by	ADP
fbem-27260	51	23	one	one	NUM
fbem-27260	51	24	,	,	PUNCT
fbem-27260	51	25	wasting	waste	VERB
fbem-27260	51	26	a	a	DET
fbem-27260	51	27	lot	lot	NOUN
fbem-27260	51	28	of	of	ADP
fbem-27260	51	29	manpower	manpower	NOUN
fbem-27260	51	30	and	and	CCONJ
fbem-27260	51	31	material	material	NOUN
fbem-27260	51	32	resources	resource	NOUN
fbem-27260	51	33	.	.	PUNCT
fbem-27260	52	1	thirdly	thirdly	ADV
fbem-27260	52	2	,	,	PUNCT
fbem-27260	52	3	traditional	traditional	ADJ
fbem-27260	52	4	paper	paper	NOUN
fbem-27260	52	5	signing	signing	NOUN
fbem-27260	52	6	leaves	leave	VERB
fbem-27260	52	7	room	room	NOUN
fbem-27260	52	8	for	for	ADP
fbem-27260	52	9	imitating	imitate	VERB
fbem-27260	52	10	handwriting	handwriting	NOUN
fbem-27260	52	11	,	,	PUNCT
fbem-27260	52	12	making	make	VERB
fbem-27260	52	13	it	it	PRON
fbem-27260	52	14	impossible	impossible	ADJ
fbem-27260	52	15	to	to	PART
fbem-27260	52	16	track	track	VERB
fbem-27260	52	17	traces	trace	NOUN
fbem-27260	52	18	and	and	CCONJ
fbem-27260	52	19	preventing	prevent	VERB
fbem-27260	52	20	strict	strict	ADJ
fbem-27260	52	21	risk	risk	NOUN
fbem-27260	52	22	control	control	NOUN
fbem-27260	52	23	within	within	ADP
fbem-27260	52	24	finance	finance	NOUN
fbem-27260	52	25	management	management	NOUN
fbem-27260	52	26	.	.	PUNCT
fbem-27260	53	1	there	there	PRON
fbem-27260	53	2	are	be	VERB
fbem-27260	53	3	loopholes	loophole	NOUN
fbem-27260	53	4	in	in	ADP
fbem-27260	53	5	financial	financial	ADJ
fbem-27260	53	6	management	management	NOUN
fbem-27260	53	7	.	.	PUNCT
fbem-27260	54	1	2.8	2.8	NUM
fbem-27260	54	2	.	.	PUNCT
fbem-27260	54	3	mechanization	mechanization	NOUN
fbem-27260	54	4	of	of	ADP
fbem-27260	54	5	payment	payment	NOUN
fbem-27260	54	6	procedures	procedure	NOUN
fbem-27260	54	7	currently	currently	ADV
fbem-27260	54	8	,	,	PUNCT
fbem-27260	54	9	the	the	DET
fbem-27260	54	10	university	university	NOUN
fbem-27260	54	11	's	's	PART
fbem-27260	54	12	cashier	cashier	NOUN
fbem-27260	54	13	phase	phase	NOUN
fbem-27260	54	14	involves	involve	VERB
fbem-27260	54	15	manual	manual	ADJ
fbem-27260	54	16	input	input	NOUN
fbem-27260	54	17	,	,	PUNCT
fbem-27260	54	18	with	with	ADP
fbem-27260	54	19	many	many	ADJ
fbem-27260	54	20	staff	staff	NOUN
fbem-27260	54	21	members	member	NOUN
fbem-27260	54	22	leading	lead	VERB
fbem-27260	54	23	to	to	ADP
fbem-27260	54	24	errors	error	NOUN
fbem-27260	54	25	in	in	ADP
fbem-27260	54	26	payment	payment	NOUN
fbem-27260	54	27	amounts	amount	NOUN
fbem-27260	54	28	frequently	frequently	ADV
fbem-27260	54	29	occurring	occur	VERB
fbem-27260	54	30	.	.	PUNCT
fbem-27260	55	1	additionally	additionally	ADV
fbem-27260	55	2	,	,	PUNCT
fbem-27260	55	3	some	some	DET
fbem-27260	55	4	banks	bank	NOUN
fbem-27260	55	5	do	do	AUX
fbem-27260	55	6	not	not	PART
fbem-27260	55	7	support	support	VERB
fbem-27260	55	8	batch	batch	NOUN
fbem-27260	55	9	import	import	NOUN
fbem-27260	55	10	functions	function	NOUN
fbem-27260	55	11	and	and	CCONJ
fbem-27260	55	12	only	only	ADV
fbem-27260	55	13	allow	allow	VERB
fbem-27260	55	14	individual	individual	ADJ
fbem-27260	55	15	entries	entry	NOUN
fbem-27260	55	16	,	,	PUNCT
fbem-27260	55	17	consuming	consume	VERB
fbem-27260	55	18	manpower	manpower	NOUN
fbem-27260	55	19	and	and	CCONJ
fbem-27260	55	20	materials	material	NOUN
fbem-27260	55	21	.	.	PUNCT
fbem-27260	56	1	for	for	ADP
fbem-27260	56	2	universities	university	NOUN
fbem-27260	56	3	working	work	VERB
fbem-27260	56	4	with	with	ADP
fbem-27260	56	5	their	their	PRON
fbem-27260	56	6	unique	unique	ADJ
fbem-27260	56	7	nature	nature	NOUN
fbem-27260	56	8	that	that	PRON
fbem-27260	56	9	has	have	VERB
fbem-27260	56	10	many	many	ADJ
fbem-27260	56	11	bank	bank	NOUN
fbem-27260	56	12	accounts	account	NOUN
fbem-27260	56	13	,	,	PUNCT
fbem-27260	56	14	each	each	DET
fbem-27260	56	15	account	account	NOUN
fbem-27260	56	16	needs	need	VERB
fbem-27260	56	17	daily	daily	ADJ
fbem-27260	56	18	reconciliation	reconciliation	NOUN
fbem-27260	56	19	,	,	PUNCT
fbem-27260	56	20	making	make	VERB
fbem-27260	56	21	daily	daily	ADJ
fbem-27260	56	22	maintenance	maintenance	NOUN
fbem-27260	56	23	management	management	NOUN
fbem-27260	56	24	more	more	ADV
fbem-27260	56	25	cumbersome	cumbersome	ADJ
fbem-27260	56	26	.	.	PUNCT
fbem-27260	57	1	3	3	X
fbem-27260	57	2	.	.	X
fbem-27260	57	3	solutions	solution	NOUN
fbem-27260	57	4	under	under	ADP
fbem-27260	57	5	digital	digital	ADJ
fbem-27260	57	6	era	era	NOUN
fbem-27260	57	7	university	university	NOUN
fbem-27260	57	8	"	"	PUNCT
fbem-27260	57	9	smart	smart	ADJ
fbem-27260	57	10	reimbursement	reimbursement	NOUN
fbem-27260	57	11	finance	finance	NOUN
fbem-27260	57	12	system	system	NOUN
fbem-27260	57	13	"	"	PUNCT
fbem-27260	57	14	in	in	ADP
fbem-27260	57	15	recent	recent	ADJ
fbem-27260	57	16	years	year	NOUN
fbem-27260	57	17	,	,	PUNCT
fbem-27260	57	18	zhejiang	zhejiang	PROPN
fbem-27260	57	19	yuexiu	yuexiu	PROPN
fbem-27260	57	20	university	university	PROPN
fbem-27260	57	21	has	have	AUX
fbem-27260	57	22	been	be	AUX
fbem-27260	57	23	advancing	advance	VERB
fbem-27260	57	24	information	information	NOUN
fbem-27260	57	25	construction	construction	NOUN
fbem-27260	57	26	and	and	CCONJ
fbem-27260	57	27	building	build	VERB
fbem-27260	57	28	digital	digital	ADJ
fbem-27260	57	29	campuses	campus	NOUN
fbem-27260	57	30	.	.	PUNCT
fbem-27260	58	1	in	in	ADP
fbem-27260	58	2	this	this	DET
fbem-27260	58	3	context	context	NOUN
fbem-27260	58	4	,	,	PUNCT
fbem-27260	58	5	the	the	DET
fbem-27260	58	6	school	school	NOUN
fbem-27260	58	7	aims	aim	VERB
fbem-27260	58	8	to	to	PART
fbem-27260	58	9	improve	improve	VERB
fbem-27260	58	10	the	the	DET
fbem-27260	58	11	"	"	PUNCT
fbem-27260	58	12	reimbursement	reimbursement	NOUN
fbem-27260	58	13	difficulty	difficulty	NOUN
fbem-27260	58	14	"	"	PUNCT
fbem-27260	58	15	situation	situation	NOUN
fbem-27260	58	16	through	through	ADP
fbem-27260	58	17	information	information	NOUN
fbem-27260	58	18	technology	technology	NOUN
fbem-27260	58	19	to	to	PART
fbem-27260	58	20	enhance	enhance	VERB
fbem-27260	58	21	satisfaction	satisfaction	NOUN
fbem-27260	58	22	among	among	ADP
fbem-27260	58	23	faculty	faculty	NOUN
fbem-27260	58	24	members	member	NOUN
fbem-27260	58	25	.	.	PUNCT
fbem-27260	59	1	therefore	therefore	ADV
fbem-27260	59	2	,	,	PUNCT
fbem-27260	59	3	in	in	ADP
fbem-27260	59	4	2021	2021	NUM
fbem-27260	59	5	,	,	PUNCT
fbem-27260	59	6	the	the	DET
fbem-27260	59	7	school	school	NOUN
fbem-27260	59	8	launched	launch	VERB
fbem-27260	59	9	the	the	DET
fbem-27260	59	10	smart	smart	ADJ
fbem-27260	59	11	reimbursement	reimbursement	NOUN
fbem-27260	59	12	finance	finance	NOUN
fbem-27260	59	13	system	system	NOUN
fbem-27260	59	14	.	.	PUNCT
fbem-27260	60	1	the	the	DET
fbem-27260	60	2	system	system	NOUN
fbem-27260	60	3	uses	use	VERB
fbem-27260	60	4	optical	optical	ADJ
fbem-27260	60	5	character	character	NOUN
fbem-27260	60	6	recognition	recognition	NOUN
fbem-27260	60	7	technology	technology	NOUN
fbem-27260	60	8	automatically	automatically	ADV
fbem-27260	60	9	to	to	PART
fbem-27260	60	10	identify	identify	VERB
fbem-27260	60	11	invoice	invoice	NOUN
fbem-27260	60	12	authenticity	authenticity	NOUN
fbem-27260	60	13	,	,	PUNCT
fbem-27260	60	14	greatly	greatly	ADV
fbem-27260	60	15	improving	improve	VERB
fbem-27260	60	16	the	the	DET
fbem-27260	60	17	reimbursement	reimbursement	NOUN
fbem-27260	60	18	experience	experience	NOUN
fbem-27260	60	19	for	for	ADP
fbem-27260	60	20	university	university	NOUN
fbem-27260	60	21	faculty	faculty	NOUN
fbem-27260	60	22	members	member	NOUN
fbem-27260	60	23	;	;	PUNCT
fbem-27260	60	24	to	to	ADP
fbem-27260	60	25	a	a	DET
fbem-27260	60	26	certain	certain	ADJ
fbem-27260	60	27	extent	extent	NOUN
fbem-27260	60	28	,	,	PUNCT
fbem-27260	60	29	it	it	PRON
fbem-27260	60	30	breaks	break	VERB
fbem-27260	60	31	through	through	ADP
fbem-27260	60	32	information	information	NOUN
fbem-27260	60	33	silos	silo	NOUN
fbem-27260	60	34	(	(	PUNCT
fbem-27260	60	35	as	as	SCONJ
fbem-27260	60	36	shown	show	VERB
fbem-27260	60	37	in	in	ADP
fbem-27260	60	38	figure	figure	NOUN
fbem-27260	60	39	3	3	NUM
fbem-27260	60	40	)	)	PUNCT
fbem-27260	60	41	,	,	PUNCT
fbem-27260	60	42	reimbursement	reimbursement	NOUN
fbem-27260	60	43	,	,	PUNCT
fbem-27260	60	44	accounting	accounting	NOUN
fbem-27260	60	45	,	,	PUNCT
fbem-27260	60	46	and	and	CCONJ
fbem-27260	60	47	budget	budget	NOUN
fbem-27260	60	48	management	management	NOUN
fbem-27260	60	49	,	,	PUNCT
fbem-27260	60	50	further	far	ADV
fbem-27260	60	51	promoting	promote	VERB
fbem-27260	60	52	the	the	DET
fbem-27260	60	53	construction	construction	NOUN
fbem-27260	60	54	of	of	ADP
fbem-27260	60	55	a	a	DET
fbem-27260	60	56	smart	smart	ADJ
fbem-27260	60	57	campus	campus	NOUN
fbem-27260	60	58	in	in	ADP
fbem-27260	60	59	schools	school	NOUN
fbem-27260	60	60	.	.	PUNCT
fbem-27260	61	1	figure	figure	VERB
fbem-27260	61	2	3	3	NUM
fbem-27260	61	3	.	.	PUNCT
fbem-27260	61	4	intelligent	intelligent	ADJ
fbem-27260	61	5	expense	expense	NOUN
fbem-27260	61	6	reimbursement	reimbursement	NOUN
fbem-27260	61	7	financial	financial	ADJ
fbem-27260	61	8	system	system	NOUN
fbem-27260	61	9	diagram	diagram	VERB
fbem-27260	61	10	the	the	DET
fbem-27260	61	11	overall	overall	ADJ
fbem-27260	61	12	reimbursement	reimbursement	NOUN
fbem-27260	61	13	process	process	NOUN
fbem-27260	61	14	of	of	ADP
fbem-27260	61	15	the	the	DET
fbem-27260	61	16	smart	smart	ADJ
fbem-27260	61	17	reimbursement	reimbursement	NOUN
fbem-27260	61	18	finance	finance	NOUN
fbem-27260	61	19	system	system	NOUN
fbem-27260	61	20	is	be	AUX
fbem-27260	61	21	set	set	VERB
fbem-27260	61	22	according	accord	VERB
fbem-27260	61	23	to	to	ADP
fbem-27260	61	24	school	school	NOUN
fbem-27260	61	25	documents	document	NOUN
fbem-27260	61	26	(	(	PUNCT
fbem-27260	61	27	as	as	SCONJ
fbem-27260	61	28	shown	show	VERB
fbem-27260	61	29	in	in	ADP
fbem-27260	61	30	figure	figure	NOUN
fbem-27260	61	31	4	4	NUM
fbem-27260	61	32	)	)	PUNCT
fbem-27260	61	33	.	.	PUNCT
fbem-27260	62	1	the	the	DET
fbem-27260	62	2	following	follow	VERB
fbem-27260	62	3	aspects	aspect	NOUN
fbem-27260	62	4	have	have	AUX
fbem-27260	62	5	improved	improve	VERB
fbem-27260	62	6	the	the	DET
fbem-27260	62	7	difficulties	difficulty	NOUN
fbem-27260	62	8	of	of	ADP
fbem-27260	62	9	traditional	traditional	ADJ
fbem-27260	62	10	university	university	NOUN
fbem-27260	62	11	reimbursements	reimbursement	NOUN
fbem-27260	62	12	:	:	PUNCT
fbem-27260	62	13	figure	figure	NOUN
fbem-27260	62	14	4	4	NUM
fbem-27260	62	15	.	.	PUNCT
fbem-27260	62	16	reimbursement	reimbursement	NOUN
fbem-27260	62	17	process	process	NOUN
fbem-27260	62	18	flowchart	flowchart	NOUN
fbem-27260	62	19	61	61	NUM
fbem-27260	62	20	3.1	3.1	NUM
fbem-27260	62	21	.	.	PUNCT
fbem-27260	63	1	direct	direct	VERB
fbem-27260	63	2	online	online	ADJ
fbem-27260	63	3	voucher	voucher	ADJ
fbem-27260	63	4	submission	submission	NOUN
fbem-27260	63	5	for	for	ADP
fbem-27260	63	6	reimbursement	reimbursement	NOUN
fbem-27260	63	7	firstly	firstly	ADV
fbem-27260	63	8	,	,	PUNCT
fbem-27260	63	9	after	after	ADP
fbem-27260	63	10	the	the	DET
fbem-27260	63	11	launch	launch	NOUN
fbem-27260	63	12	of	of	ADP
fbem-27260	63	13	the	the	DET
fbem-27260	63	14	system	system	NOUN
fbem-27260	63	15	,	,	PUNCT
fbem-27260	63	16	faculty	faculty	NOUN
fbem-27260	63	17	members	member	NOUN
fbem-27260	63	18	and	and	CCONJ
fbem-27260	63	19	students	student	NOUN
fbem-27260	63	20	can	can	AUX
fbem-27260	63	21	submit	submit	VERB
fbem-27260	63	22	their	their	PRON
fbem-27260	63	23	vouchers	voucher	NOUN
fbem-27260	63	24	online	online	ADV
fbem-27260	63	25	through	through	ADP
fbem-27260	63	26	mobile	mobile	ADJ
fbem-27260	63	27	phones	phone	NOUN
fbem-27260	63	28	or	or	CCONJ
fbem-27260	63	29	computers	computer	NOUN
fbem-27260	63	30	with	with	ADP
fbem-27260	63	31	a	a	DET
fbem-27260	63	32	single	single	ADJ
fbem-27260	63	33	log	log	NOUN
fbem-27260	63	34	-	-	PUNCT
fbem-27260	63	35	in	in	ADP
fbem-27260	63	36	point	point	NOUN
fbem-27260	63	37	.	.	PUNCT
fbem-27260	64	1	the	the	DET
fbem-27260	64	2	system	system	NOUN
fbem-27260	64	3	supports	support	VERB
fbem-27260	64	4	group	group	NOUN
fbem-27260	64	5	photo	photo	NOUN
fbem-27260	64	6	reading	reading	NOUN
fbem-27260	64	7	and	and	CCONJ
fbem-27260	64	8	intelligent	intelligent	ADJ
fbem-27260	64	9	invoice	invoice	NOUN
fbem-27260	64	10	recognition	recognition	NOUN
fbem-27260	64	11	;	;	PUNCT
fbem-27260	64	12	multiple	multiple	ADJ
fbem-27260	64	13	types	type	NOUN
fbem-27260	64	14	of	of	ADP
fbem-27260	64	15	invoices	invoice	NOUN
fbem-27260	64	16	can	can	AUX
fbem-27260	64	17	be	be	AUX
fbem-27260	64	18	uploaded	upload	VERB
fbem-27260	64	19	simultaneously	simultaneously	ADV
fbem-27260	64	20	and	and	CCONJ
fbem-27260	64	21	also	also	ADV
fbem-27260	64	22	support	support	VERB
fbem-27260	64	23	third	third	ADJ
fbem-27260	64	24	-	-	PUNCT
fbem-27260	64	25	party	party	NOUN
fbem-27260	64	26	software	software	NOUN
fbem-27260	64	27	invoice	invoice	NOUN
fbem-27260	64	28	import	import	NOUN
fbem-27260	64	29	via	via	ADP
fbem-27260	64	30	wechat	wechat	PROPN
fbem-27260	64	31	and	and	CCONJ
fbem-27260	64	32	alipay	alipay	PROPN
fbem-27260	64	33	.	.	PUNCT
fbem-27260	65	1	secondly	secondly	ADV
fbem-27260	65	2	,	,	PUNCT
fbem-27260	65	3	since	since	SCONJ
fbem-27260	65	4	the	the	DET
fbem-27260	65	5	system	system	NOUN
fbem-27260	65	6	is	be	AUX
fbem-27260	65	7	connected	connect	VERB
fbem-27260	65	8	with	with	ADP
fbem-27260	65	9	the	the	DET
fbem-27260	65	10	tax	tax	NOUN
fbem-27260	65	11	website	website	NOUN
fbem-27260	65	12	,	,	PUNCT
fbem-27260	65	13	uploaded	upload	VERB
fbem-27260	65	14	invoices	invoice	NOUN
fbem-27260	65	15	can	can	AUX
fbem-27260	65	16	be	be	AUX
fbem-27260	65	17	verified	verify	VERB
fbem-27260	65	18	instantly	instantly	ADV
fbem-27260	65	19	without	without	ADP
fbem-27260	65	20	login	login	NOUN
fbem-27260	65	21	to	to	ADP
fbem-27260	65	22	the	the	DET
fbem-27260	65	23	tax	tax	NOUN
fbem-27260	65	24	website	website	NOUN
fbem-27260	65	25	for	for	ADP
fbem-27260	65	26	verification	verification	NOUN
fbem-27260	65	27	printing	printing	NOUN
fbem-27260	65	28	inspection	inspection	NOUN
fbem-27260	65	29	certificates	certificate	NOUN
fbem-27260	65	30	;	;	PUNCT
fbem-27260	65	31	at	at	ADP
fbem-27260	65	32	the	the	DET
fbem-27260	65	33	same	same	ADJ
fbem-27260	65	34	time	time	NOUN
fbem-27260	65	35	,	,	PUNCT
fbem-27260	65	36	the	the	DET
fbem-27260	65	37	system	system	NOUN
fbem-27260	65	38	automatically	automatically	ADV
fbem-27260	65	39	calculates	calculate	VERB
fbem-27260	65	40	invoice	invoice	NOUN
fbem-27260	65	41	amounts	amount	NOUN
fbem-27260	65	42	without	without	ADP
fbem-27260	65	43	manual	manual	ADJ
fbem-27260	65	44	addition	addition	NOUN
fbem-27260	65	45	.	.	PUNCT
fbem-27260	66	1	moreover	moreover	ADV
fbem-27260	66	2	,	,	PUNCT
fbem-27260	66	3	the	the	DET
fbem-27260	66	4	system	system	NOUN
fbem-27260	66	5	supports	support	VERB
fbem-27260	66	6	electronic	electronic	ADJ
fbem-27260	66	7	invoice	invoice	NOUN
fbem-27260	66	8	duplication	duplication	NOUN
fbem-27260	66	9	checking	checking	NOUN
fbem-27260	66	10	;	;	PUNCT
fbem-27260	66	11	a	a	DET
fbem-27260	66	12	single	single	ADJ
fbem-27260	66	13	electronic	electronic	ADJ
fbem-27260	66	14	invoice	invoice	NOUN
fbem-27260	66	15	can	can	AUX
fbem-27260	66	16	only	only	ADV
fbem-27260	66	17	be	be	AUX
fbem-27260	66	18	submitted	submit	VERB
fbem-27260	66	19	once	once	ADV
fbem-27260	66	20	for	for	SCONJ
fbem-27260	66	21	reimbursement	reimbursement	NOUN
fbem-27260	66	22	to	to	PART
fbem-27260	66	23	eliminate	eliminate	VERB
fbem-27260	66	24	duplication	duplication	NOUN
fbem-27260	66	25	issues	issue	NOUN
fbem-27260	66	26	and	and	CCONJ
fbem-27260	66	27	save	save	VERB
fbem-27260	66	28	a	a	DET
fbem-27260	66	29	lot	lot	NOUN
fbem-27260	66	30	of	of	ADP
fbem-27260	66	31	recall	recall	NOUN
fbem-27260	66	32	time	time	NOUN
fbem-27260	66	33	for	for	ADP
fbem-27260	66	34	those	those	PRON
fbem-27260	66	35	submitting	submit	VERB
fbem-27260	66	36	claims	claim	NOUN
fbem-27260	66	37	;	;	PUNCT
fbem-27260	66	38	thirdly	thirdly	ADV
fbem-27260	66	39	,	,	PUNCT
fbem-27260	66	40	claim	claim	VERB
fbem-27260	66	41	submitters	submitter	NOUN
fbem-27260	66	42	can	can	AUX
fbem-27260	66	43	check	check	VERB
fbem-27260	66	44	the	the	DET
fbem-27260	66	45	reimbursement	reimbursement	NOUN
fbem-27260	66	46	process	process	NOUN
fbem-27260	66	47	in	in	ADP
fbem-27260	66	48	the	the	DET
fbem-27260	66	49	system	system	NOUN
fbem-27260	66	50	and	and	CCONJ
fbem-27260	66	51	control	control	NOUN
fbem-27260	66	52	progress	progress	NOUN
fbem-27260	66	53	;	;	PUNCT
fbem-27260	66	54	if	if	SCONJ
fbem-27260	66	55	urgent	urgent	ADJ
fbem-27260	66	56	approval	approval	NOUN
fbem-27260	66	57	is	be	AUX
fbem-27260	66	58	needed	need	VERB
fbem-27260	66	59	for	for	ADP
fbem-27260	66	60	a	a	DET
fbem-27260	66	61	voucher	voucher	NOUN
fbem-27260	66	62	,	,	PUNCT
fbem-27260	66	63	it	it	PRON
fbem-27260	66	64	can	can	AUX
fbem-27260	66	65	be	be	AUX
fbem-27260	66	66	clicked	click	VERB
fbem-27260	66	67	to	to	PART
fbem-27260	66	68	urge	urge	VERB
fbem-27260	66	69	processing	processing	NOUN
fbem-27260	66	70	;	;	PUNCT
fbem-27260	66	71	if	if	SCONJ
fbem-27260	66	72	there	there	PRON
fbem-27260	66	73	are	be	VERB
fbem-27260	66	74	errors	error	NOUN
fbem-27260	66	75	in	in	ADP
fbem-27260	66	76	submitted	submit	VERB
fbem-27260	66	77	vouchers	voucher	NOUN
fbem-27260	66	78	,	,	PUNCT
fbem-27260	66	79	they	they	PRON
fbem-27260	66	80	can	can	AUX
fbem-27260	66	81	be	be	AUX
fbem-27260	66	82	recalled	recall	VERB
fbem-27260	66	83	and	and	CCONJ
fbem-27260	66	84	modified	modify	VERB
fbem-27260	66	85	before	before	ADP
fbem-27260	66	86	being	be	AUX
fbem-27260	66	87	submitted	submit	VERB
fbem-27260	66	88	again	again	ADV
fbem-27260	66	89	;	;	PUNCT
fbem-27260	66	90	thus	thus	ADV
fbem-27260	66	91	improving	improve	VERB
fbem-27260	66	92	satisfaction	satisfaction	NOUN
fbem-27260	66	93	among	among	ADP
fbem-27260	66	94	faculty	faculty	NOUN
fbem-27260	66	95	members	member	NOUN
fbem-27260	66	96	significantly	significantly	ADV
fbem-27260	66	97	.	.	PUNCT
fbem-27260	67	1	3.2	3.2	NUM
fbem-27260	67	2	.	.	PUNCT
fbem-27260	67	3	reduced	reduce	VERB
fbem-27260	67	4	workload	workload	NOUN
fbem-27260	67	5	for	for	ADP
fbem-27260	67	6	financial	financial	ADJ
fbem-27260	67	7	auditing	auditing	NOUN
fbem-27260	67	8	firstly	firstly	ADV
fbem-27260	67	9	,	,	PUNCT
fbem-27260	67	10	the	the	DET
fbem-27260	67	11	system	system	NOUN
fbem-27260	67	12	verifies	verifie	NOUN
fbem-27260	67	13	according	accord	VERB
fbem-27260	67	14	to	to	ADP
fbem-27260	67	15	school	school	NOUN
fbem-27260	67	16	rules	rule	NOUN
fbem-27260	67	17	configured	configure	VERB
fbem-27260	67	18	by	by	ADP
fbem-27260	67	19	configuration	configuration	NOUN
fbem-27260	67	20	;	;	PUNCT
fbem-27260	67	21	the	the	DET
fbem-27260	67	22	system	system	NOUN
fbem-27260	67	23	automatically	automatically	ADV
fbem-27260	67	24	indicates	indicate	VERB
fbem-27260	67	25	tax	tax	NOUN
fbem-27260	67	26	identification	identification	NOUN
fbem-27260	67	27	number	number	NOUN
fbem-27260	67	28	(	(	PUNCT
fbem-27260	67	29	tin	tin	NOUN
fbem-27260	67	30	)	)	PUNCT
fbem-27260	67	31	and	and	CCONJ
fbem-27260	67	32	authenticity	authenticity	NOUN
fbem-27260	67	33	of	of	ADP
fbem-27260	67	34	invoices	invoice	NOUN
fbem-27260	67	35	on	on	ADP
fbem-27260	67	36	it	it	PRON
fbem-27260	67	37	without	without	ADP
fbem-27260	67	38	needing	need	VERB
fbem-27260	67	39	manual	manual	ADJ
fbem-27260	67	40	verification	verification	NOUN
fbem-27260	67	41	by	by	ADP
fbem-27260	67	42	financial	financial	ADJ
fbem-27260	67	43	auditors	auditor	NOUN
fbem-27260	67	44	;	;	PUNCT
fbem-27260	67	45	secondly	secondly	ADV
fbem-27260	67	46	,	,	PUNCT
fbem-27260	67	47	the	the	DET
fbem-27260	67	48	system	system	NOUN
fbem-27260	67	49	automatically	automatically	ADV
fbem-27260	67	50	calculates	calculate	VERB
fbem-27260	67	51	invoice	invoice	NOUN
fbem-27260	67	52	amounts	amount	NOUN
fbem-27260	67	53	so	so	SCONJ
fbem-27260	67	54	that	that	SCONJ
fbem-27260	67	55	auditors	auditor	NOUN
fbem-27260	67	56	do	do	AUX
fbem-27260	67	57	not	not	PART
fbem-27260	67	58	need	need	VERB
fbem-27260	67	59	to	to	PART
fbem-27260	67	60	add	add	VERB
fbem-27260	67	61	up	up	ADP
fbem-27260	67	62	each	each	DET
fbem-27260	67	63	invoice	invoice	NOUN
fbem-27260	67	64	manually	manually	ADV
fbem-27260	67	65	anymore	anymore	ADV
fbem-27260	67	66	;	;	PUNCT
fbem-27260	67	67	furthermore	furthermore	ADV
fbem-27260	67	68	,	,	PUNCT
fbem-27260	67	69	duplicate	duplicate	VERB
fbem-27260	67	70	submission	submission	NOUN
fbem-27260	67	71	of	of	ADP
fbem-27260	67	72	vouchers	voucher	NOUN
fbem-27260	67	73	is	be	AUX
fbem-27260	67	74	not	not	PART
fbem-27260	67	75	allowed	allow	VERB
fbem-27260	67	76	from	from	ADP
fbem-27260	67	77	the	the	DET
fbem-27260	67	78	ground	ground	NOUN
fbem-27260	67	79	level	level	NOUN
fbem-27260	67	80	for	for	ADP
fbem-27260	67	81	controlling	control	VERB
fbem-27260	67	82	duplication	duplication	NOUN
fbem-27260	67	83	issues	issue	NOUN
fbem-27260	67	84	;	;	PUNCT
fbem-27260	67	85	thirdly	thirdly	ADV
fbem-27260	67	86	,	,	PUNCT
fbem-27260	67	87	some	some	DET
fbem-27260	67	88	auditors	auditor	NOUN
fbem-27260	67	89	tend	tend	VERB
fbem-27260	67	90	to	to	PART
fbem-27260	67	91	accumulate	accumulate	VERB
fbem-27260	67	92	a	a	DET
fbem-27260	67	93	certain	certain	ADJ
fbem-27260	67	94	amount	amount	NOUN
fbem-27260	67	95	of	of	ADP
fbem-27260	67	96	invoices	invoice	NOUN
fbem-27260	67	97	for	for	ADP
fbem-27260	67	98	collective	collective	ADJ
fbem-27260	67	99	submission	submission	NOUN
fbem-27260	67	100	in	in	ADP
fbem-27260	67	101	traditional	traditional	ADJ
fbem-27260	67	102	offline	offline	ADJ
fbem-27260	67	103	methods	method	NOUN
fbem-27260	67	104	that	that	PRON
fbem-27260	67	105	require	require	VERB
fbem-27260	67	106	sorting	sort	VERB
fbem-27260	67	107	numbers	number	NOUN
fbem-27260	67	108	for	for	ADP
fbem-27260	67	109	individual	individual	ADJ
fbem-27260	67	110	verification	verification	NOUN
fbem-27260	67	111	in	in	ADP
fbem-27260	67	112	offline	offline	ADJ
fbem-27260	67	113	systems	system	NOUN
fbem-27260	67	114	;	;	PUNCT
fbem-27260	67	115	however	however	ADV
fbem-27260	67	116	,	,	PUNCT
fbem-27260	67	117	upon	upon	SCONJ
fbem-27260	67	118	launch	launch	NOUN
fbem-27260	67	119	of	of	ADP
fbem-27260	67	120	the	the	DET
fbem-27260	67	121	system	system	NOUN
fbem-27260	67	122	automatically	automatically	ADV
fbem-27260	67	123	identifying	identify	VERB
fbem-27260	67	124	consecutive	consecutive	ADJ
fbem-27260	67	125	invoice	invoice	NOUN
fbem-27260	67	126	numbers	number	NOUN
fbem-27260	67	127	for	for	ADP
fbem-27260	67	128	reminder	reminder	NOUN
fbem-27260	67	129	;	;	PUNCT
fbem-27260	67	130	therefore	therefore	ADV
fbem-27260	67	131	reducing	reduce	VERB
fbem-27260	67	132	financial	financial	ADJ
fbem-27260	67	133	audit	audit	NOUN
fbem-27260	67	134	workload	workload	NOUN
fbem-27260	67	135	significantly	significantly	ADV
fbem-27260	67	136	through	through	ADP
fbem-27260	67	137	reminders	reminder	NOUN
fbem-27260	67	138	and	and	CCONJ
fbem-27260	67	139	verification	verification	NOUN
fbem-27260	67	140	;	;	PUNCT
fbem-27260	67	141	hence	hence	ADV
fbem-27260	67	142	shortening	shorten	VERB
fbem-27260	67	143	review	review	NOUN
fbem-27260	67	144	time	time	NOUN
fbem-27260	67	145	noticeably	noticeably	ADV
fbem-27260	67	146	;	;	PUNCT
fbem-27260	67	147	thus	thus	ADV
fbem-27260	67	148	enhancing	enhance	VERB
fbem-27260	67	149	review	review	NOUN
fbem-27260	67	150	efficiency	efficiency	NOUN
fbem-27260	67	151	evidently	evidently	ADV
fbem-27260	67	152	.	.	PUNCT
fbem-27260	68	1	3.3	3.3	NUM
fbem-27260	68	2	.	.	PUNCT
fbem-27260	68	3	shortened	shorten	VERB
fbem-27260	68	4	approval	approval	NOUN
fbem-27260	68	5	time	time	NOUN
fbem-27260	68	6	by	by	ADP
fbem-27260	68	7	logging	log	VERB
fbem-27260	68	8	into	into	ADP
fbem-27260	68	9	the	the	DET
fbem-27260	68	10	system	system	NOUN
fbem-27260	68	11	via	via	ADP
fbem-27260	68	12	mobile	mobile	ADJ
fbem-27260	68	13	phone	phone	NOUN
fbem-27260	68	14	or	or	CCONJ
fbem-27260	68	15	computer	computer	NOUN
fbem-27260	68	16	for	for	ADP
fbem-27260	68	17	auditing	auditing	NOUN
fbem-27260	68	18	instead	instead	ADV
fbem-27260	68	19	of	of	ADP
fbem-27260	68	20	original	original	ADJ
fbem-27260	68	21	offline	offline	ADJ
fbem-27260	68	22	signature	signature	NOUN
fbem-27260	68	23	method	method	NOUN
fbem-27260	68	24	;	;	PUNCT
fbem-27260	68	25	firstly	firstly	ADV
fbem-27260	68	26	related	relate	VERB
fbem-27260	68	27	approvers	approver	NOUN
fbem-27260	68	28	can	can	AUX
fbem-27260	68	29	approve	approve	VERB
fbem-27260	68	30	online	online	ADV
fbem-27260	68	31	either	either	CCONJ
fbem-27260	68	32	manually	manually	ADV
fbem-27260	68	33	writing	write	VERB
fbem-27260	68	34	or	or	CCONJ
fbem-27260	68	35	clicking	click	VERB
fbem-27260	68	36	through	through	ADV
fbem-27260	68	37	;	;	PUNCT
fbem-27260	68	38	secondly	secondly	ADV
fbem-27260	68	39	approvers	approver	NOUN
fbem-27260	68	40	can	can	AUX
fbem-27260	68	41	authorize	authorize	VERB
fbem-27260	68	42	approval	approval	NOUN
fbem-27260	68	43	based	base	VERB
fbem-27260	68	44	on	on	ADP
fbem-27260	68	45	type	type	NOUN
fbem-27260	68	46	of	of	ADP
fbem-27260	68	47	approved	approve	VERB
fbem-27260	68	48	documents	document	NOUN
fbem-27260	68	49	or	or	CCONJ
fbem-27260	68	50	payment	payment	NOUN
fbem-27260	68	51	amount	amount	NOUN
fbem-27260	68	52	size	size	NOUN
fbem-27260	68	53	;	;	PUNCT
fbem-27260	68	54	thus	thus	ADV
fbem-27260	68	55	relieving	relieve	VERB
fbem-27260	68	56	approval	approval	NOUN
fbem-27260	68	57	burden	burden	NOUN
fbem-27260	68	58	for	for	ADP
fbem-27260	68	59	those	those	PRON
fbem-27260	68	60	who	who	PRON
fbem-27260	68	61	are	be	AUX
fbem-27260	68	62	across	across	ADP
fbem-27260	68	63	multiple	multiple	ADJ
fbem-27260	68	64	campuses	campus	NOUN
fbem-27260	68	65	;	;	PUNCT
fbem-27260	68	66	hence	hence	ADV
fbem-27260	68	67	reducing	reduce	VERB
fbem-27260	68	68	complexity	complexity	NOUN
fbem-27260	68	69	in	in	ADP
fbem-27260	68	70	reimbursing	reimburse	VERB
fbem-27260	68	71	teachers	teacher	NOUN
fbem-27260	68	72	by	by	ADP
fbem-27260	68	73	not	not	PART
fbem-27260	68	74	needing	need	VERB
fbem-27260	68	75	to	to	PART
fbem-27260	68	76	run	run	VERB
fbem-27260	68	77	around	around	ADP
fbem-27260	68	78	campuses	campus	NOUN
fbem-27260	68	79	anymore	anymore	ADV
fbem-27260	68	80	;	;	PUNCT
fbem-27260	68	81	thirdly	thirdly	ADV
fbem-27260	68	82	approving	approve	VERB
fbem-27260	68	83	online	online	NOUN
fbem-27260	68	84	helps	helps	AUX
fbem-27260	68	85	prevent	prevent	VERB
fbem-27260	68	86	fraudulent	fraudulent	ADJ
fbem-27260	68	87	signature	signature	NOUN
fbem-27260	68	88	attempts	attempt	NOUN
fbem-27260	68	89	because	because	SCONJ
fbem-27260	68	90	traditional	traditional	ADJ
fbem-27260	68	91	offline	offline	ADJ
fbem-27260	68	92	signature	signature	NOUN
fbem-27260	68	93	leaves	leave	VERB
fbem-27260	68	94	room	room	NOUN
fbem-27260	68	95	for	for	ADP
fbem-27260	68	96	imitation	imitation	NOUN
fbem-27260	68	97	signature	signature	NOUN
fbem-27260	68	98	person	person	NOUN
fbem-27260	68	99	's	's	PART
fbem-27260	68	100	handwriting	handwriting	NOUN
fbem-27260	68	101	;	;	PUNCT
fbem-27260	68	102	fourthly	fourthly	ADV
fbem-27260	68	103	approving	approve	VERB
fbem-27260	68	104	online	online	NOUN
fbem-27260	68	105	has	have	VERB
fbem-27260	68	106	traceability	traceability	NOUN
fbem-27260	68	107	regarding	regard	VERB
fbem-27260	68	108	work	work	NOUN
fbem-27260	68	109	i	i	PROPN
fbem-27260	68	110	d	d	PROPN
fbem-27260	68	111	password	password	NOUN
fbem-27260	68	112	uniqueness	uniqueness	NOUN
fbem-27260	68	113	;	;	PUNCT
fbem-27260	68	114	ip	ip	PRON
fbem-27260	68	115	address	address	NOUN
fbem-27260	68	116	timing	timing	NOUN
fbem-27260	68	117	during	during	ADP
fbem-27260	68	118	approval	approval	NOUN
fbem-27260	68	119	can	can	AUX
fbem-27260	68	120	be	be	AUX
fbem-27260	68	121	traced	trace	VERB
fbem-27260	68	122	;	;	PUNCT
fbem-27260	68	123	therefore	therefore	ADV
fbem-27260	68	124	risk	risk	NOUN
fbem-27260	68	125	control	control	NOUN
fbem-27260	68	126	within	within	ADP
fbem-27260	68	127	finance	finance	NOUN
fbem-27260	68	128	can	can	AUX
fbem-27260	68	129	be	be	AUX
fbem-27260	68	130	managed	manage	VERB
fbem-27260	68	131	;	;	PUNCT
fbem-27260	68	132	fifthly	fifthly	ADV
fbem-27260	68	133	approving	approve	VERB
fbem-27260	68	134	online	online	ADJ
fbem-27260	68	135	reduces	reduce	NOUN
fbem-27260	68	136	waiting	wait	VERB
fbem-27260	68	137	time	time	NOUN
fbem-27260	68	138	for	for	ADP
fbem-27260	68	139	approval	approval	NOUN
fbem-27260	68	140	overall	overall	NOUN
fbem-27260	68	141	;	;	PUNCT
fbem-27260	68	142	teachers	teacher	NOUN
fbem-27260	68	143	do	do	AUX
fbem-27260	68	144	not	not	PART
fbem-27260	68	145	need	need	VERB
fbem-27260	68	146	accumulating	accumulate	VERB
fbem-27260	68	147	voucher	voucher	ADJ
fbem-27260	68	148	batches	batch	NOUN
fbem-27260	68	149	for	for	ADP
fbem-27260	68	150	signature	signature	NOUN
fbem-27260	68	151	anymore	anymore	ADV
fbem-27260	68	152	;	;	PUNCT
fbem-27260	68	153	hence	hence	ADV
fbem-27260	68	154	more	more	ADV
fbem-27260	68	155	prompt	prompt	ADJ
fbem-27260	68	156	reimbursements	reimbursement	NOUN
fbem-27260	68	157	achieved	achieve	VERB
fbem-27260	68	158	.	.	PUNCT
fbem-27260	69	1	3.4	3.4	NUM
fbem-27260	69	2	.	.	PUNCT
fbem-27260	69	3	guaranteed	guarantee	VERB
fbem-27260	69	4	balance	balance	NOUN
fbem-27260	69	5	-	-	PUNCT
fbem-27260	69	6	sheet	sheet	NOUN
fbem-27260	69	7	preparation	preparation	NOUN
fbem-27260	69	8	time	time	NOUN
fbem-27260	69	9	there	there	PRON
fbem-27260	69	10	are	be	VERB
fbem-27260	69	11	multiple	multiple	ADJ
fbem-27260	69	12	financial	financial	ADJ
fbem-27260	69	13	accountants	accountant	NOUN
fbem-27260	69	14	in	in	ADP
fbem-27260	69	15	universities	university	NOUN
fbem-27260	69	16	with	with	ADP
fbem-27260	69	17	various	various	ADJ
fbem-27260	69	18	bank	bank	NOUN
fbem-27260	69	19	accounts	account	NOUN
fbem-27260	69	20	not	not	PART
fbem-27260	69	21	unique	unique	ADJ
fbem-27260	69	22	;	;	PUNCT
fbem-27260	69	23	traditional	traditional	ADJ
fbem-27260	69	24	offline	offline	ADJ
fbem-27260	69	25	preparation	preparation	NOUN
fbem-27260	69	26	time	time	NOUN
fbem-27260	69	27	is	be	AUX
fbem-27260	69	28	pressing	press	VERB
fbem-27260	69	29	due	due	ADJ
fbem-27260	69	30	to	to	ADP
fbem-27260	69	31	high	high	ADJ
fbem-27260	69	32	volume	volume	NOUN
fbem-27260	69	33	at	at	ADP
fbem-27260	69	34	start	start	NOUN
fbem-27260	69	35	and	and	CCONJ
fbem-27260	69	36	end	end	NOUN
fbem-27260	69	37	of	of	ADP
fbem-27260	69	38	each	each	DET
fbem-27260	69	39	semester	semester	NOUN
fbem-27260	69	40	leading	lead	VERB
fbem-27260	69	41	to	to	ADP
fbem-27260	69	42	tight	tight	ADJ
fbem-27260	69	43	schedule	schedule	NOUN
fbem-27260	69	44	pressure	pressure	NOUN
fbem-27260	69	45	;	;	PUNCT
fbem-27260	69	46	however	however	ADV
fbem-27260	69	47	upon	upon	SCONJ
fbem-27260	69	48	launch	launch	NOUN
fbem-27260	69	49	of	of	ADP
fbem-27260	69	50	system	system	NOUN
fbem-27260	69	51	connecting	connect	VERB
fbem-27260	69	52	with	with	ADP
fbem-27260	69	53	financial	financial	ADJ
fbem-27260	69	54	software	software	NOUN
fbem-27260	69	55	system	system	NOUN
fbem-27260	69	56	;	;	PUNCT
fbem-27260	69	57	upon	upon	SCONJ
fbem-27260	69	58	payment	payment	NOUN
fbem-27260	69	59	by	by	ADP
fbem-27260	69	60	cashier	cashier	ADJ
fbem-27260	69	61	staff	staff	NOUN
fbem-27260	69	62	member	member	NOUN
fbem-27260	69	63	pushing	push	VERB
fbem-27260	69	64	voucher	voucher	NOUN
fbem-27260	69	65	after	after	ADP
fbem-27260	69	66	pushing	push	VERB
fbem-27260	69	67	voucher	voucher	ADV
fbem-27260	69	68	into	into	ADP
fbem-27260	69	69	financial	financial	ADJ
fbem-27260	69	70	system	system	NOUN
fbem-27260	69	71	preparer	preparer	NOUN
fbem-27260	69	72	adjusting	adjust	VERB
fbem-27260	69	73	directly	directly	ADV
fbem-27260	69	74	within	within	ADP
fbem-27260	69	75	financial	financial	ADJ
fbem-27260	69	76	system	system	NOUN
fbem-27260	69	77	;	;	PUNCT
fbem-27260	69	78	hence	hence	ADV
fbem-27260	69	79	no	no	DET
fbem-27260	69	80	interference	interference	NOUN
fbem-27260	69	81	with	with	ADP
fbem-27260	69	82	each	each	DET
fbem-27260	69	83	other	other	ADJ
fbem-27260	69	84	ensuring	ensure	VERB
fbem-27260	69	85	full	full	ADJ
fbem-27260	69	86	completion	completion	NOUN
fbem-27260	69	87	within	within	ADP
fbem-27260	69	88	scheduled	schedule	VERB
fbem-27260	69	89	time	time	NOUN
fbem-27260	69	90	frame	frame	NOUN
fbem-27260	69	91	;	;	PUNCT
fbem-27260	69	92	hence	hence	ADV
fbem-27260	69	93	balancing	balance	VERB
fbem-27260	69	94	preparation	preparation	NOUN
fbem-27260	69	95	workload	workload	NOUN
fbem-27260	69	96	managed	manage	VERB
fbem-27260	69	97	well	well	ADV
fbem-27260	69	98	within	within	ADP
fbem-27260	69	99	timeline	timeline	NOUN
fbem-27260	69	100	available	available	ADJ
fbem-27260	69	101	.	.	PUNCT
fbem-27260	70	1	3.5	3.5	NUM
fbem-27260	70	2	.	.	PUNCT
fbem-27260	70	3	data	datum	NOUN
fbem-27260	70	4	source	source	NOUN
fbem-27260	70	5	for	for	ADP
fbem-27260	70	6	invoice	invoice	NOUN
fbem-27260	70	7	checking	checking	NOUN
fbem-27260	70	8	and	and	CCONJ
fbem-27260	70	9	verification	verification	NOUN
fbem-27260	70	10	firstly	firstly	ADV
fbem-27260	70	11	frequent	frequent	ADJ
fbem-27260	70	12	purchases	purchase	NOUN
fbem-27260	70	13	from	from	ADP
fbem-27260	70	14	designated	designate	VERB
fbem-27260	70	15	units	unit	NOUN
fbem-27260	70	16	cause	cause	VERB
fbem-27260	70	17	many	many	ADJ
fbem-27260	70	18	identical	identical	ADJ
fbem-27260	70	19	amounts	amount	NOUN
fbem-27260	70	20	leading	lead	VERB
fbem-27260	70	21	uncertainty	uncertainty	NOUN
fbem-27260	70	22	about	about	ADP
fbem-27260	70	23	which	which	PRON
fbem-27260	70	24	department	department	NOUN
fbem-27260	70	25	paid	pay	VERB
fbem-27260	70	26	;	;	PUNCT
fbem-27260	70	27	therefore	therefore	ADV
fbem-27260	70	28	they	they	PRON
fbem-27260	70	29	conduct	conduct	VERB
fbem-27260	70	30	checks	check	NOUN
fbem-27260	70	31	on	on	ADP
fbem-27260	70	32	invoices	invoice	NOUN
fbem-27260	70	33	previously	previously	ADV
fbem-27260	70	34	offline	offline	ADJ
fbem-27260	70	35	complicated	complicated	ADJ
fbem-27260	70	36	process	process	NOUN
fbem-27260	70	37	requires	require	VERB
fbem-27260	70	38	looking	look	VERB
fbem-27260	70	39	up	up	ADP
fbem-27260	70	40	opening	opening	NOUN
fbem-27260	70	41	date	date	NOUN
fbem-27260	70	42	of	of	ADP
fbem-27260	70	43	invoice	invoice	NOUN
fbem-27260	70	44	creation	creation	NOUN
fbem-27260	70	45	and	and	CCONJ
fbem-27260	70	46	accounting	accounting	NOUN
fbem-27260	70	47	times	time	NOUN
fbem-27260	70	48	finding	find	VERB
fbem-27260	70	49	certificate	certificate	NOUN
fbem-27260	70	50	number	number	NOUN
fbem-27260	70	51	going	go	VERB
fbem-27260	70	52	back	back	ADV
fbem-27260	70	53	to	to	PART
fbem-27260	70	54	find	find	VERB
fbem-27260	70	55	documents	document	NOUN
fbem-27260	70	56	verifying	verify	VERB
fbem-27260	70	57	personnel	personnel	NOUN
fbem-27260	70	58	providing	provide	VERB
fbem-27260	70	59	feedback	feedback	NOUN
fbem-27260	70	60	afterwards	afterwards	ADV
fbem-27260	70	61	complex	complex	ADJ
fbem-27260	70	62	cumbersome	cumbersome	ADJ
fbem-27260	70	63	process	process	NOUN
fbem-27260	70	64	extremely	extremely	ADV
fbem-27260	70	65	low	low	ADJ
fbem-27260	70	66	efficiency	efficiency	NOUN
fbem-27260	70	67	;	;	PUNCT
fbem-27260	70	68	however	however	ADV
fbem-27260	70	69	upon	upon	SCONJ
fbem-27260	70	70	launch	launch	NOUN
fbem-27260	70	71	of	of	ADP
fbem-27260	70	72	system	system	NOUN
fbem-27260	70	73	directly	directly	ADV
fbem-27260	70	74	entering	enter	VERB
fbem-27260	70	75	amount	amount	NOUN
fbem-27260	70	76	or	or	CCONJ
fbem-27260	70	77	dealing	deal	VERB
fbem-27260	70	78	unit	unit	NOUN
fbem-27260	70	79	into	into	ADP
fbem-27260	70	80	invoice	invoice	NOUN
fbem-27260	70	81	inquiry	inquiry	NOUN
fbem-27260	70	82	module	module	NOUN
fbem-27260	70	83	immediately	immediately	ADV
fbem-27260	70	84	accessible	accessible	ADJ
fbem-27260	70	85	on	on	ADP
fbem-27260	70	86	system	system	NOUN
fbem-27260	70	87	identifying	identify	VERB
fbem-27260	70	88	claimant	claimant	ADJ
fbem-27260	70	89	name	name	NOUN
fbem-27260	70	90	claim	claim	NOUN
fbem-27260	70	91	number	number	NOUN
fbem-27260	70	92	purchased	purchase	VERB
fbem-27260	70	93	products	product	NOUN
fbem-27260	70	94	info	info	NOUN
fbem-27260	70	95	etc	etc	X
fbem-27260	70	96	verifying	verify	VERB
fbem-27260	70	97	very	very	ADV
fbem-27260	70	98	easily	easily	ADV
fbem-27260	70	99	compared	compare	VERB
fbem-27260	70	100	to	to	ADP
fbem-27260	70	101	traditional	traditional	ADJ
fbem-27260	70	102	offline	offline	ADJ
fbem-27260	70	103	approach	approach	NOUN
fbem-27260	70	104	;	;	PUNCT
fbem-27260	70	105	secondly	secondly	ADV
fbem-27260	70	106	similar	similar	ADJ
fbem-27260	70	107	approach	approach	NOUN
fbem-27260	70	108	assistance	assistance	NOUN
fbem-27260	70	109	government	government	NOUN
fbem-27260	70	110	audit	audit	NOUN
fbem-27260	70	111	and	and	CCONJ
fbem-27260	70	112	tax	tax	NOUN
fbem-27260	70	113	authority	authority	NOUN
fbem-27260	70	114	joint	joint	ADJ
fbem-27260	70	115	investigation	investigation	NOUN
fbem-27260	70	116	fast	fast	VERB
fbem-27260	70	117	accurate	accurate	ADJ
fbem-27260	70	118	online	online	ADJ
fbem-27260	70	119	checking	check	VERB
fbem-27260	70	120	significant	significant	ADJ
fbem-27260	70	121	improvement	improvement	NOUN
fbem-27260	70	122	efficiency	efficiency	NOUN
fbem-27260	70	123	greatly	greatly	ADV
fbem-27260	70	124	enhanced	enhance	VERB
fbem-27260	70	125	by	by	ADP
fbem-27260	70	126	online	online	ADJ
fbem-27260	70	127	checking	checking	NOUN
fbem-27260	70	128	approach	approach	NOUN
fbem-27260	70	129	.	.	PUNCT
fbem-27260	71	1	3.6	3.6	NUM
fbem-27260	71	2	.	.	PUNCT
fbem-27260	71	3	graded	grade	VERB
fbem-27260	71	4	budget	budget	NOUN
fbem-27260	71	5	use	use	NOUN
fbem-27260	71	6	situation	situation	NOUN
fbem-27260	71	7	inquiry	inquiry	NOUN
fbem-27260	71	8	there	there	PRON
fbem-27260	71	9	are	be	VERB
fbem-27260	71	10	various	various	ADJ
fbem-27260	71	11	types	type	NOUN
fbem-27260	71	12	of	of	ADP
fbem-27260	71	13	reimbursements	reimbursement	NOUN
fbem-27260	71	14	in	in	ADP
fbem-27260	71	15	universities	university	NOUN
fbem-27260	71	16	including	include	VERB
fbem-27260	71	17	college	college	NOUN
fbem-27260	71	18	daily	daily	ADJ
fbem-27260	71	19	funds	fund	NOUN
fbem-27260	71	20	school	school	NOUN
fbem-27260	71	21	construction	construction	NOUN
fbem-27260	71	22	funds	fund	NOUN
fbem-27260	71	23	project	project	NOUN
fbem-27260	71	24	funds	fund	NOUN
fbem-27260	71	25	student	student	NOUN
fbem-27260	71	26	projects	project	NOUN
fbem-27260	71	27	etc	etc	VERB
fbem-27260	71	28	traditional	traditional	ADJ
fbem-27260	71	29	budget	budget	NOUN
fbem-27260	71	30	inquiry	inquiry	NOUN
fbem-27260	71	31	always	always	ADV
fbem-27260	71	32	depends	depend	VERB
fbem-27260	71	33	on	on	ADP
fbem-27260	71	34	inquiry	inquiry	NOUN
fbem-27260	71	35	from	from	ADP
fbem-27260	71	36	finance	finance	NOUN
fbem-27260	71	37	department	department	PROPN
fbem-27260	71	38	about	about	ADP
fbem-27260	71	39	fund	fund	NOUN
fbem-27260	71	40	usage	usage	NOUN
fbem-27260	71	41	situation	situation	NOUN
fbem-27260	71	42	however	however	ADV
fbem-27260	71	43	upon	upon	SCONJ
fbem-27260	71	44	launch	launch	NOUN
fbem-27260	71	45	of	of	ADP
fbem-27260	71	46	system	system	NOUN
fbem-27260	71	47	each	each	DET
fbem-27260	71	48	fund	fund	NOUN
fbem-27260	71	49	manager	manager	NOUN
fbem-27260	71	50	can	can	AUX
fbem-27260	71	51	separately	separately	ADV
fbem-27260	71	52	check	check	VERB
fbem-27260	71	53	fund	fund	NOUN
fbem-27260	71	54	usage	usage	NOUN
fbem-27260	71	55	situation	situation	NOUN
fbem-27260	71	56	along	along	ADP
fbem-27260	71	57	with	with	ADP
fbem-27260	71	58	reimbursement	reimbursement	NOUN
fbem-27260	71	59	details	detail	NOUN
fbem-27260	71	60	grasping	grasp	VERB
fbem-27260	71	61	fund	fund	NOUN
fbem-27260	71	62	usage	usage	NOUN
fbem-27260	71	63	progress	progress	NOUN
fbem-27260	71	64	hence	hence	ADV
fbem-27260	71	65	needing	need	VERB
fbem-27260	71	66	closure	closure	NOUN
fbem-27260	71	67	project	project	NOUN
fbem-27260	71	68	teacher	teacher	NOUN
fbem-27260	71	69	can	can	AUX
fbem-27260	71	70	log	log	VERB
fbem-27260	71	71	into	into	ADP
fbem-27260	71	72	account	account	NOUN
fbem-27260	71	73	check	check	NOUN
fbem-27260	71	74	project	project	NOUN
fbem-27260	71	75	funded	fund	VERB
fbem-27260	71	76	situation	situation	NOUN
fbem-27260	71	77	filling	fill	VERB
fbem-27260	71	78	closure	closure	NOUN
fbem-27260	71	79	report	report	NOUN
fbem-27260	71	80	from	from	ADP
fbem-27260	71	81	system	system	NOUN
fbem-27260	71	82	exporting	export	VERB
fbem-27260	71	83	custom	custom	NOUN
fbem-27260	71	84	template	template	NOUN
fbem-27260	71	85	filling	fill	VERB
fbem-27260	71	86	closure	closure	NOUN
fbem-27260	71	87	report	report	NOUN
fbem-27260	71	88	changing	change	VERB
fbem-27260	71	89	originally	originally	ADV
fbem-27260	71	90	passive	passive	ADJ
fbem-27260	71	91	waiting	waiting	NOUN
fbem-27260	71	92	data	datum	NOUN
fbem-27260	71	93	status	status	NOUN
fbem-27260	71	94	hence	hence	ADV
fbem-27260	71	95	customizable	customizable	ADJ
fbem-27260	71	96	table	table	NOUN
fbem-27260	71	97	template	template	NOUN
fbem-27260	71	98	designed	design	VERB
fbem-27260	71	99	by	by	ADP
fbem-27260	71	100	finance	finance	NOUN
fbem-27260	71	101	analysis	analysis	NOUN
fbem-27260	71	102	requirements	requirement	NOUN
fbem-27260	71	103	multi	multi	ADJ
fbem-27260	71	104	-	-	ADJ
fbem-27260	71	105	dimensional	dimensional	ADJ
fbem-27260	71	106	statistical	statistical	ADJ
fbem-27260	71	107	analysis	analysis	NOUN
fbem-27260	71	108	carried	carry	VERB
fbem-27260	71	109	out	out	ADP
fbem-27260	71	110	for	for	ADP
fbem-27260	71	111	various	various	ADJ
fbem-27260	71	112	funds	fund	NOUN
fbem-27260	71	113	real	real	ADJ
fbem-27260	71	114	-	-	PUNCT
fbem-27260	71	115	time	time	NOUN
fbem-27260	71	116	control	control	NOUN
fbem-27260	71	117	analysis	analysis	NOUN
fbem-27260	71	118	provided	provide	VERB
fbem-27260	71	119	by	by	ADP
fbem-27260	71	120	school	school	NOUN
fbem-27260	71	121	finance	finance	NOUN
fbem-27260	71	122	team	team	NOUN
fbem-27260	71	123	.	.	PUNCT
fbem-27260	72	1	3.7	3.7	NUM
fbem-27260	72	2	.	.	PUNCT
fbem-27260	72	3	project	project	NOUN
fbem-27260	72	4	management	management	NOUN
fbem-27260	72	5	process	process	NOUN
fbem-27260	72	6	control	control	NOUN
fbem-27260	72	7	generally	generally	ADV
fbem-27260	72	8	speaking	speak	VERB
fbem-27260	72	9	teacher	teacher	NOUN
fbem-27260	72	10	's	's	PART
fbem-27260	72	11	project	project	NOUN
fbem-27260	72	12	funding	funding	NOUN
fbem-27260	72	13	allocation	allocation	NOUN
fbem-27260	72	14	needs	need	NOUN
fbem-27260	72	15	following	follow	VERB
fbem-27260	72	16	steps①school	steps①school	PROPN
fbem-27260	72	17	announcement→②submit	announcement→②submit	PROPN
fbem-27260	72	18	budget	budget	NOUN
fbem-27260	72	19	report	report	NOUN
fbem-27260	72	20	to	to	ADP
fbem-27260	72	21	management	management	NOUN
fbem-27260	72	22	department→③management	department→③management	NOUN
fbem-27260	72	23	department	department	NOUN
fbem-27260	72	24	collect	collect	AUX
fbem-27260	72	25	fully	fully	ADV
fbem-27260	72	26	submit	submit	VERB
fbem-27260	72	27	to	to	PART
fbem-27260	72	28	finance	finance	VERB
fbem-27260	72	29	department→④	department→④	PROPN
fbem-27260	72	30	finance	finance	NOUN
fbem-27260	72	31	department	department	NOUN
fbem-27260	72	32	allocation→⑤change	allocation→⑤change	PROPN
fbem-27260	72	33	budget	budget	NOUN
fbem-27260	72	34	requires	require	VERB
fbem-27260	72	35	repeat	repeat	NOUN
fbem-27260	72	36	step	step	NOUN
fbem-27260	72	37	②	②	NUM
fbem-27260	72	38	and	and	CCONJ
fbem-27260	72	39	③	③	NUM
fbem-27260	72	40	processes	process	VERB
fbem-27260	72	41	traditional	traditional	ADJ
fbem-27260	72	42	offline	offline	ADJ
fbem-27260	72	43	reimbursement	reimbursement	NOUN
fbem-27260	72	44	②	②	NUM
fbem-27260	72	45	and	and	CCONJ
fbem-27260	72	46	⑤	⑤	NUM
fbem-27260	72	47	step	step	NOUN
fbem-27260	72	48	require	require	NOUN
fbem-27260	72	49	paper	paper	NOUN
fbem-27260	72	50	materials	material	NOUN
fbem-27260	72	51	submission	submission	NOUN
fbem-27260	72	52	across	across	ADP
fbem-27260	72	53	campuses	campus	NOUN
fbem-27260	72	54	involving	involve	VERB
fbem-27260	72	55	multi	multi	ADJ
fbem-27260	72	56	-	-	ADJ
fbem-27260	72	57	campus	campus	ADJ
fbem-27260	72	58	teacher	teacher	NOUN
fbem-27260	72	59	running	run	VERB
fbem-27260	72	60	around	around	ADV
fbem-27260	72	61	more	more	ADV
fbem-27260	72	62	troublesome	troublesome	ADJ
fbem-27260	72	63	especially	especially	ADV
fbem-27260	72	64	funding	funding	NOUN
fbem-27260	72	65	allocation	allocation	NOUN
fbem-27260	72	66	whether	whether	SCONJ
fbem-27260	72	67	allocated	allocate	VERB
fbem-27260	72	68	needs	need	NOUN
fbem-27260	72	69	asking	ask	VERB
fbem-27260	72	70	by	by	ADP
fbem-27260	72	71	phone	phone	NOUN
fbem-27260	72	72	however	however	ADV
fbem-27260	72	73	upon	upon	SCONJ
fbem-27260	72	74	launch	launch	NOUN
fbem-27260	72	75	of	of	ADP
fbem-27260	72	76	system	system	NOUN
fbem-27260	72	77	following	follow	VERB
fbem-27260	72	78	original	original	ADJ
fbem-27260	72	79	process	process	NOUN
fbem-27260	72	80	allocating	allocate	VERB
fbem-27260	72	81	funding	funding	NOUN
fbem-27260	72	82	but	but	CCONJ
fbem-27260	72	83	all	all	DET
fbem-27260	72	84	steps	step	NOUN
fbem-27260	72	85	online	online	ADV
fbem-27260	72	86	flowing	flow	VERB
fbem-27260	72	87	completely	completely	ADV
fbem-27260	72	88	henceforth	henceforth	ADV
fbem-27260	72	89	62	62	NUM
fbem-27260	72	90	send	send	VERB
fbem-27260	72	91	notification	notification	NOUN
fbem-27260	72	92	after	after	ADP
fbem-27260	72	93	allocating	allocate	VERB
fbem-27260	72	94	notice	notice	NOUN
fbem-27260	72	95	teacher	teacher	NOUN
fbem-27260	72	96	actively	actively	ADV
fbem-27260	72	97	grasp	grasp	VERB
fbem-27260	72	98	project	project	NOUN
fbem-27260	72	99	from	from	ADP
fbem-27260	72	100	allocation	allocation	NOUN
fbem-27260	72	101	using	use	VERB
fbem-27260	72	102	ending	end	VERB
fbem-27260	72	103	conclusion	conclusion	NOUN
fbem-27260	72	104	all	all	DET
fbem-27260	72	105	situations	situation	NOUN
fbem-27260	72	106	henceforth	henceforth	ADV
fbem-27260	72	107	no	no	DET
fbem-27260	72	108	need	need	NOUN
fbem-27260	72	109	running	run	VERB
fbem-27260	72	110	across	across	ADP
fbem-27260	72	111	campuses	campus	NOUN
fbem-27260	72	112	submit	submit	VERB
fbem-27260	72	113	materials	material	NOUN
fbem-27260	72	114	any	any	PRON
fbem-27260	72	115	more	more	ADJ
fbem-27260	72	116	.	.	PUNCT
fbem-27260	73	1	after	after	ADP
fbem-27260	73	2	the	the	DET
fbem-27260	73	3	outbreak	outbreak	NOUN
fbem-27260	73	4	of	of	ADP
fbem-27260	73	5	covid-19	covid-19	PROPN
fbem-27260	73	6	in	in	ADP
fbem-27260	73	7	2020	2020	NUM
fbem-27260	73	8	,	,	PUNCT
fbem-27260	73	9	working	work	VERB
fbem-27260	73	10	from	from	ADP
fbem-27260	73	11	home	home	NOUN
fbem-27260	73	12	made	make	VERB
fbem-27260	73	13	it	it	PRON
fbem-27260	73	14	impossible	impossible	ADJ
fbem-27260	73	15	to	to	PART
fbem-27260	73	16	carry	carry	VERB
fbem-27260	73	17	out	out	ADP
fbem-27260	73	18	reimbursement	reimbursement	NOUN
fbem-27260	73	19	work	work	NOUN
fbem-27260	73	20	.	.	PUNCT
fbem-27260	74	1	against	against	ADP
fbem-27260	74	2	this	this	DET
fbem-27260	74	3	backdrop	backdrop	NOUN
fbem-27260	74	4	,	,	PUNCT
fbem-27260	74	5	universities	university	NOUN
fbem-27260	74	6	sought	seek	VERB
fbem-27260	74	7	new	new	ADJ
fbem-27260	74	8	reimbursement	reimbursement	NOUN
fbem-27260	74	9	models	model	NOUN
fbem-27260	74	10	.	.	PUNCT
fbem-27260	75	1	the	the	DET
fbem-27260	75	2	launch	launch	NOUN
fbem-27260	75	3	of	of	ADP
fbem-27260	75	4	online	online	ADJ
fbem-27260	75	5	reimbursement	reimbursement	NOUN
fbem-27260	75	6	systems	system	NOUN
fbem-27260	75	7	brought	bring	VERB
fbem-27260	75	8	about	about	ADP
fbem-27260	75	9	a	a	DET
fbem-27260	75	10	significant	significant	ADJ
fbem-27260	75	11	change	change	NOUN
fbem-27260	75	12	for	for	ADP
fbem-27260	75	13	university	university	NOUN
fbem-27260	75	14	staff	staff	NOUN
fbem-27260	75	15	,	,	PUNCT
fbem-27260	75	16	making	make	VERB
fbem-27260	75	17	the	the	DET
fbem-27260	75	18	reimbursement	reimbursement	NOUN
fbem-27260	75	19	process	process	NOUN
fbem-27260	75	20	smoother	smooth	ADJ
fbem-27260	75	21	and	and	CCONJ
fbem-27260	75	22	earning	earn	VERB
fbem-27260	75	23	unanimous	unanimous	ADJ
fbem-27260	75	24	praise	praise	NOUN
fbem-27260	75	25	from	from	ADP
fbem-27260	75	26	them	they	PRON
fbem-27260	75	27	.	.	PUNCT
fbem-27260	76	1	moreover	moreover	ADV
fbem-27260	76	2	,	,	PUNCT
fbem-27260	76	3	zhejiang	zhejiang	PROPN
fbem-27260	76	4	yuexiu	yuexiu	PROPN
fbem-27260	76	5	university	university	PROPN
fbem-27260	76	6	,	,	PUNCT
fbem-27260	76	7	considering	consider	VERB
fbem-27260	76	8	the	the	DET
fbem-27260	76	9	nature	nature	NOUN
fbem-27260	76	10	of	of	ADP
fbem-27260	76	11	the	the	DET
fbem-27260	76	12	staff	staff	NOUN
fbem-27260	76	13	's	's	PART
fbem-27260	76	14	work	work	NOUN
fbem-27260	76	15	,	,	PUNCT
fbem-27260	76	16	placed	place	VERB
fbem-27260	76	17	invoice	invoice	NOUN
fbem-27260	76	18	drop	drop	NOUN
fbem-27260	76	19	boxes	box	NOUN
fbem-27260	76	20	at	at	ADP
fbem-27260	76	21	fixed	fix	VERB
fbem-27260	76	22	locations	location	NOUN
fbem-27260	76	23	for	for	ADP
fbem-27260	76	24	staff	staff	NOUN
fbem-27260	76	25	in	in	ADP
fbem-27260	76	26	both	both	DET
fbem-27260	76	27	campuses	campus	NOUN
fbem-27260	76	28	,	,	PUNCT
fbem-27260	76	29	with	with	ADP
fbem-27260	76	30	designated	designate	VERB
fbem-27260	76	31	personnel	personnel	NOUN
fbem-27260	76	32	collecting	collecting	NOUN
fbem-27260	76	33	and	and	CCONJ
fbem-27260	76	34	auditing	auditing	NOUN
fbem-27260	76	35	invoices	invoice	NOUN
fbem-27260	76	36	weekly	weekly	ADV
fbem-27260	76	37	.	.	PUNCT
fbem-27260	77	1	4	4	X
fbem-27260	77	2	.	.	X
fbem-27260	77	3	"	"	PUNCT
fbem-27260	77	4	smart	smart	ADJ
fbem-27260	77	5	reimbursement	reimbursement	NOUN
fbem-27260	77	6	systems	system	NOUN
fbem-27260	77	7	"	"	PUNCT
fbem-27260	77	8	accelerate	accelerate	VERB
fbem-27260	77	9	the	the	DET
fbem-27260	77	10	process	process	NOUN
fbem-27260	77	11	of	of	ADP
fbem-27260	77	12	digitalization	digitalization	NOUN
fbem-27260	77	13	in	in	ADP
fbem-27260	77	14	university	university	NOUN
fbem-27260	77	15	finance	finance	NOUN
fbem-27260	77	16	in	in	ADP
fbem-27260	77	17	recent	recent	ADJ
fbem-27260	77	18	years	year	NOUN
fbem-27260	77	19	,	,	PUNCT
fbem-27260	77	20	the	the	DET
fbem-27260	77	21	state	state	NOUN
fbem-27260	77	22	has	have	AUX
fbem-27260	77	23	introduced	introduce	VERB
fbem-27260	77	24	numerous	numerous	ADJ
fbem-27260	77	25	policies	policy	NOUN
fbem-27260	77	26	to	to	PART
fbem-27260	77	27	advance	advance	VERB
fbem-27260	77	28	the	the	DET
fbem-27260	77	29	process	process	NOUN
fbem-27260	77	30	of	of	ADP
fbem-27260	77	31	accounting	accounting	NOUN
fbem-27260	77	32	digitalization	digitalization	NOUN
fbem-27260	77	33	,	,	PUNCT
fbem-27260	77	34	placing	place	VERB
fbem-27260	77	35	significant	significant	ADJ
fbem-27260	77	36	emphasis	emphasis	NOUN
fbem-27260	77	37	on	on	ADP
fbem-27260	77	38	the	the	DET
fbem-27260	77	39	datafication	datafication	NOUN
fbem-27260	77	40	of	of	ADP
fbem-27260	77	41	electronic	electronic	ADJ
fbem-27260	77	42	accounting	accounting	NOUN
fbem-27260	77	43	vouchers	voucher	NOUN
fbem-27260	77	44	.	.	PUNCT
fbem-27260	78	1	as	as	ADP
fbem-27260	78	2	a	a	DET
fbem-27260	78	3	unique	unique	ADJ
fbem-27260	78	4	entity	entity	NOUN
fbem-27260	78	5	,	,	PUNCT
fbem-27260	78	6	universities	university	NOUN
fbem-27260	78	7	generate	generate	VERB
fbem-27260	78	8	a	a	DET
fbem-27260	78	9	substantial	substantial	ADJ
fbem-27260	78	10	volume	volume	NOUN
fbem-27260	78	11	of	of	ADP
fbem-27260	78	12	electronic	electronic	ADJ
fbem-27260	78	13	invoices	invoice	NOUN
fbem-27260	78	14	each	each	DET
fbem-27260	78	15	month	month	NOUN
fbem-27260	78	16	and	and	CCONJ
fbem-27260	78	17	manually	manually	ADV
fbem-27260	78	18	process	process	VERB
fbem-27260	78	19	a	a	DET
fbem-27260	78	20	large	large	ADJ
fbem-27260	78	21	number	number	NOUN
fbem-27260	78	22	of	of	ADP
fbem-27260	78	23	reimbursement	reimbursement	NOUN
fbem-27260	78	24	documents	document	NOUN
fbem-27260	78	25	,	,	PUNCT
fbem-27260	78	26	while	while	SCONJ
fbem-27260	78	27	the	the	DET
fbem-27260	78	28	storage	storage	NOUN
fbem-27260	78	29	of	of	ADP
fbem-27260	78	30	accounting	accounting	NOUN
fbem-27260	78	31	archives	archive	NOUN
fbem-27260	78	32	consumes	consume	VERB
fbem-27260	78	33	considerable	considerable	ADJ
fbem-27260	78	34	resources	resource	NOUN
fbem-27260	78	35	,	,	PUNCT
fbem-27260	78	36	wasting	waste	VERB
fbem-27260	78	37	both	both	CCONJ
fbem-27260	78	38	human	human	ADJ
fbem-27260	78	39	labor	labor	NOUN
fbem-27260	78	40	and	and	CCONJ
fbem-27260	78	41	material	material	NOUN
fbem-27260	78	42	assets	asset	NOUN
fbem-27260	78	43	,	,	PUNCT
fbem-27260	78	44	as	as	ADV
fbem-27260	78	45	well	well	ADV
fbem-27260	78	46	as	as	ADP
fbem-27260	78	47	time	time	NOUN
fbem-27260	78	48	and	and	CCONJ
fbem-27260	78	49	space	space	NOUN
fbem-27260	78	50	.	.	PUNCT
fbem-27260	79	1	to	to	PART
fbem-27260	79	2	implement	implement	VERB
fbem-27260	79	3	the	the	DET
fbem-27260	79	4	national	national	ADJ
fbem-27260	79	5	accounting	accounting	NOUN
fbem-27260	79	6	reform	reform	NOUN
fbem-27260	79	7	requirements	requirement	NOUN
fbem-27260	79	8	,	,	PUNCT
fbem-27260	79	9	following	follow	VERB
fbem-27260	79	10	the	the	DET
fbem-27260	79	11	launch	launch	NOUN
fbem-27260	79	12	of	of	ADP
fbem-27260	79	13	our	our	PRON
fbem-27260	79	14	online	online	ADJ
fbem-27260	79	15	intelligent	intelligent	ADJ
fbem-27260	79	16	reimbursement	reimbursement	NOUN
fbem-27260	79	17	system	system	NOUN
fbem-27260	79	18	,	,	PUNCT
fbem-27260	79	19	our	our	PRON
fbem-27260	79	20	university	university	NOUN
fbem-27260	79	21	adheres	adhere	VERB
fbem-27260	79	22	to	to	ADP
fbem-27260	79	23	the	the	DET
fbem-27260	79	24	principles	principle	NOUN
fbem-27260	79	25	of	of	ADP
fbem-27260	79	26	green	green	ADJ
fbem-27260	79	27	,	,	PUNCT
fbem-27260	79	28	sustainable	sustainable	ADJ
fbem-27260	79	29	development	development	NOUN
fbem-27260	79	30	,	,	PUNCT
fbem-27260	79	31	aspiring	aspire	VERB
fbem-27260	79	32	to	to	PART
fbem-27260	79	33	leverage	leverage	VERB
fbem-27260	79	34	the	the	DET
fbem-27260	79	35	interbank	interbank	NOUN
fbem-27260	79	36	-	-	PUNCT
fbem-27260	79	37	university	university	NOUN
fbem-27260	79	38	connectivity	connectivity	NOUN
fbem-27260	79	39	system	system	NOUN
fbem-27260	79	40	and	and	CCONJ
fbem-27260	79	41	electronic	electronic	ADJ
fbem-27260	79	42	archival	archival	NOUN
fbem-27260	79	43	system	system	NOUN
fbem-27260	79	44	to	to	PART
fbem-27260	79	45	conserve	conserve	VERB
fbem-27260	79	46	energy	energy	NOUN
fbem-27260	79	47	and	and	CCONJ
fbem-27260	79	48	resources	resource	NOUN
fbem-27260	79	49	,	,	PUNCT
fbem-27260	79	50	thereby	thereby	ADV
fbem-27260	79	51	reducing	reduce	VERB
fbem-27260	79	52	operational	operational	ADJ
fbem-27260	79	53	costs	cost	NOUN
fbem-27260	79	54	for	for	ADP
fbem-27260	79	55	university	university	NOUN
fbem-27260	79	56	finances	finance	NOUN
fbem-27260	79	57	.	.	PUNCT
fbem-27260	80	1	4.1	4.1	NUM
fbem-27260	80	2	.	.	PUNCT
fbem-27260	81	1	the	the	DET
fbem-27260	81	2	interbank	interbank	NOUN
fbem-27260	81	3	-	-	PUNCT
fbem-27260	81	4	university	university	NOUN
fbem-27260	81	5	connectivity	connectivity	NOUN
fbem-27260	81	6	system	system	NOUN
fbem-27260	81	7	in	in	ADP
fbem-27260	81	8	figure	figure	NOUN
fbem-27260	81	9	5	5	NUM
fbem-27260	81	10	,	,	PUNCT
fbem-27260	81	11	it	it	PRON
fbem-27260	81	12	is	be	AUX
fbem-27260	81	13	a	a	DET
fbem-27260	81	14	mature	mature	ADJ
fbem-27260	81	15	payment	payment	NOUN
fbem-27260	81	16	and	and	CCONJ
fbem-27260	81	17	settlement	settlement	NOUN
fbem-27260	81	18	system	system	NOUN
fbem-27260	81	19	that	that	PRON
fbem-27260	81	20	achieves	achieve	VERB
fbem-27260	81	21	seamless	seamless	ADJ
fbem-27260	81	22	integration	integration	NOUN
fbem-27260	81	23	between	between	ADP
fbem-27260	81	24	the	the	DET
fbem-27260	81	25	reimbursement	reimbursement	NOUN
fbem-27260	81	26	system	system	NOUN
fbem-27260	81	27	and	and	CCONJ
fbem-27260	81	28	the	the	DET
fbem-27260	81	29	bank	bank	NOUN
fbem-27260	81	30	’s	’s	PART
fbem-27260	81	31	payment	payment	NOUN
fbem-27260	81	32	system	system	NOUN
fbem-27260	81	33	.	.	PUNCT
fbem-27260	82	1	upon	upon	SCONJ
fbem-27260	82	2	completion	completion	NOUN
fbem-27260	82	3	of	of	ADP
fbem-27260	82	4	the	the	DET
fbem-27260	82	5	reimbursement	reimbursement	NOUN
fbem-27260	82	6	process	process	NOUN
fbem-27260	82	7	in	in	ADP
fbem-27260	82	8	the	the	DET
fbem-27260	82	9	system	system	NOUN
fbem-27260	82	10	,	,	PUNCT
fbem-27260	82	11	payments	payment	NOUN
fbem-27260	82	12	are	be	AUX
fbem-27260	82	13	automatically	automatically	ADV
fbem-27260	82	14	pushed	push	VERB
fbem-27260	82	15	for	for	ADP
fbem-27260	82	16	review	review	NOUN
fbem-27260	82	17	by	by	ADP
fbem-27260	82	18	the	the	DET
fbem-27260	82	19	cashier	cashier	NOUN
fbem-27260	82	20	,	,	PUNCT
fbem-27260	82	21	replacing	replace	VERB
fbem-27260	82	22	the	the	DET
fbem-27260	82	23	manual	manual	ADJ
fbem-27260	82	24	input	input	NOUN
fbem-27260	82	25	of	of	ADP
fbem-27260	82	26	each	each	DET
fbem-27260	82	27	transaction	transaction	NOUN
fbem-27260	82	28	in	in	ADP
fbem-27260	82	29	the	the	DET
fbem-27260	82	30	bank	bank	NOUN
fbem-27260	82	31	's	's	PART
fbem-27260	82	32	system	system	NOUN
fbem-27260	82	33	previously	previously	ADV
fbem-27260	82	34	required	require	VERB
fbem-27260	82	35	.	.	PUNCT
fbem-27260	83	1	this	this	PRON
fbem-27260	83	2	eliminates	eliminate	VERB
fbem-27260	83	3	the	the	DET
fbem-27260	83	4	need	need	NOUN
fbem-27260	83	5	to	to	PART
fbem-27260	83	6	retrieve	retrieve	VERB
fbem-27260	83	7	electronic	electronic	ADJ
fbem-27260	83	8	transaction	transaction	NOUN
fbem-27260	83	9	receipts	receipt	NOUN
fbem-27260	83	10	from	from	ADP
fbem-27260	83	11	the	the	DET
fbem-27260	83	12	bank	bank	NOUN
fbem-27260	83	13	.	.	PUNCT
fbem-27260	84	1	the	the	DET
fbem-27260	84	2	system	system	NOUN
fbem-27260	84	3	further	far	ADV
fbem-27260	84	4	optimizes	optimize	VERB
fbem-27260	84	5	workflow	workflow	NOUN
fbem-27260	84	6	,	,	PUNCT
fbem-27260	84	7	alleviating	alleviate	VERB
fbem-27260	84	8	the	the	DET
fbem-27260	84	9	workload	workload	NOUN
fbem-27260	84	10	of	of	ADP
fbem-27260	84	11	financial	financial	ADJ
fbem-27260	84	12	staff	staff	NOUN
fbem-27260	84	13	and	and	CCONJ
fbem-27260	84	14	enhancing	enhance	VERB
fbem-27260	84	15	the	the	DET
fbem-27260	84	16	accuracy	accuracy	NOUN
fbem-27260	84	17	of	of	ADP
fbem-27260	84	18	payment	payment	NOUN
fbem-27260	84	19	processes	process	NOUN
fbem-27260	84	20	.	.	PUNCT
fbem-27260	85	1	simultaneously	simultaneously	ADV
fbem-27260	85	2	,	,	PUNCT
fbem-27260	85	3	it	it	PRON
fbem-27260	85	4	implements	implement	VERB
fbem-27260	85	5	dual	dual	ADJ
fbem-27260	85	6	control	control	NOUN
fbem-27260	85	7	over	over	ADP
fbem-27260	85	8	incoming	incoming	ADJ
fbem-27260	85	9	and	and	CCONJ
fbem-27260	85	10	outgoing	outgoing	ADJ
fbem-27260	85	11	funds	fund	NOUN
fbem-27260	85	12	;	;	PUNCT
fbem-27260	85	13	given	give	VERB
fbem-27260	85	14	the	the	DET
fbem-27260	85	15	multitude	multitude	NOUN
fbem-27260	85	16	of	of	ADP
fbem-27260	85	17	school	school	NOUN
fbem-27260	85	18	accounts	account	NOUN
fbem-27260	85	19	,	,	PUNCT
fbem-27260	85	20	the	the	DET
fbem-27260	85	21	system	system	NOUN
fbem-27260	85	22	centralizes	centralize	VERB
fbem-27260	85	23	account	account	NOUN
fbem-27260	85	24	management	management	NOUN
fbem-27260	85	25	within	within	ADP
fbem-27260	85	26	a	a	DET
fbem-27260	85	27	single	single	ADJ
fbem-27260	85	28	platform	platform	NOUN
fbem-27260	85	29	,	,	PUNCT
fbem-27260	85	30	mitigating	mitigate	VERB
fbem-27260	85	31	financial	financial	ADJ
fbem-27260	85	32	risks	risk	NOUN
fbem-27260	85	33	.	.	PUNCT
fbem-27260	86	1	this	this	DET
fbem-27260	86	2	interbankuniversity	interbankuniversity	NOUN
fbem-27260	86	3	connectivity	connectivity	NOUN
fbem-27260	86	4	system	system	NOUN
fbem-27260	86	5	lays	lay	VERB
fbem-27260	86	6	the	the	DET
fbem-27260	86	7	data	data	NOUN
fbem-27260	86	8	groundwork	groundwork	NOUN
fbem-27260	86	9	for	for	ADP
fbem-27260	86	10	the	the	DET
fbem-27260	86	11	implementation	implementation	NOUN
fbem-27260	86	12	of	of	ADP
fbem-27260	86	13	an	an	DET
fbem-27260	86	14	electronic	electronic	ADJ
fbem-27260	86	15	archival	archival	NOUN
fbem-27260	86	16	system	system	NOUN
fbem-27260	86	17	.	.	PUNCT
fbem-27260	87	1	figure	figure	NOUN
fbem-27260	87	2	5	5	NUM
fbem-27260	87	3	.	.	PUNCT
fbem-27260	88	1	the	the	DET
fbem-27260	88	2	interbank	interbank	NOUN
fbem-27260	88	3	-	-	PUNCT
fbem-27260	88	4	university	university	NOUN
fbem-27260	88	5	connectivity	connectivity	NOUN
fbem-27260	88	6	system	system	NOUN
fbem-27260	88	7	4.2	4.2	NUM
fbem-27260	88	8	.	.	PUNCT
fbem-27260	89	1	electronic	electronic	ADJ
fbem-27260	89	2	archive	archive	NOUN
fbem-27260	89	3	systems	system	NOUN
fbem-27260	89	4	traditional	traditional	ADJ
fbem-27260	89	5	paper	paper	NOUN
fbem-27260	89	6	-	-	PUNCT
fbem-27260	89	7	based	base	VERB
fbem-27260	89	8	archives	archive	NOUN
fbem-27260	89	9	have	have	VERB
fbem-27260	89	10	extremely	extremely	ADV
fbem-27260	89	11	low	low	ADJ
fbem-27260	89	12	resilience	resilience	NOUN
fbem-27260	89	13	against	against	ADP
fbem-27260	89	14	risks	risk	NOUN
fbem-27260	89	15	,	,	PUNCT
fbem-27260	89	16	with	with	ADP
fbem-27260	89	17	the	the	DET
fbem-27260	89	18	potential	potential	NOUN
fbem-27260	89	19	for	for	ADP
fbem-27260	89	20	irreversible	irreversible	ADJ
fbem-27260	89	21	consequences	consequence	NOUN
fbem-27260	89	22	in	in	ADP
fbem-27260	89	23	the	the	DET
fbem-27260	89	24	event	event	NOUN
fbem-27260	89	25	of	of	ADP
fbem-27260	89	26	human	human	ADJ
fbem-27260	89	27	errors	error	NOUN
fbem-27260	89	28	or	or	CCONJ
fbem-27260	89	29	natural	natural	ADJ
fbem-27260	89	30	disasters	disaster	NOUN
fbem-27260	89	31	.	.	PUNCT
fbem-27260	90	1	moreover	moreover	ADV
fbem-27260	90	2	,	,	PUNCT
fbem-27260	90	3	the	the	DET
fbem-27260	90	4	binding	binding	NOUN
fbem-27260	90	5	and	and	CCONJ
fbem-27260	90	6	preservation	preservation	NOUN
fbem-27260	90	7	of	of	ADP
fbem-27260	90	8	paper	paper	NOUN
fbem-27260	90	9	archives	archive	NOUN
fbem-27260	90	10	consume	consume	VERB
fbem-27260	90	11	a	a	DET
fbem-27260	90	12	vast	vast	ADJ
fbem-27260	90	13	amount	amount	NOUN
fbem-27260	90	14	of	of	ADP
fbem-27260	90	15	time	time	NOUN
fbem-27260	90	16	and	and	CCONJ
fbem-27260	90	17	space	space	NOUN
fbem-27260	90	18	.	.	PUNCT
fbem-27260	91	1	accounting	accounting	NOUN
fbem-27260	91	2	archives	archive	NOUN
fbem-27260	91	3	constitute	constitute	VERB
fbem-27260	91	4	an	an	DET
fbem-27260	91	5	indispensable	indispensable	ADJ
fbem-27260	91	6	part	part	NOUN
fbem-27260	91	7	of	of	ADP
fbem-27260	91	8	daily	daily	ADJ
fbem-27260	91	9	operations	operation	NOUN
fbem-27260	91	10	in	in	ADP
fbem-27260	91	11	higher	high	ADJ
fbem-27260	91	12	education	education	NOUN
fbem-27260	91	13	institutions	institution	NOUN
fbem-27260	91	14	,	,	PUNCT
fbem-27260	91	15	necessitating	necessitate	VERB
fbem-27260	91	16	not	not	PART
fbem-27260	91	17	only	only	ADV
fbem-27260	91	18	the	the	DET
fbem-27260	91	19	fulfillment	fulfillment	NOUN
fbem-27260	91	20	of	of	ADP
fbem-27260	91	21	internal	internal	ADJ
fbem-27260	91	22	bookkeeping	bookkeeping	NOUN
fbem-27260	91	23	and	and	CCONJ
fbem-27260	91	24	major	major	ADJ
fbem-27260	91	25	decisionmaking	decisionmake	VERB
fbem-27260	91	26	needs	need	NOUN
fbem-27260	91	27	but	but	CCONJ
fbem-27260	91	28	also	also	ADV
fbem-27260	91	29	adherence	adherence	NOUN
fbem-27260	91	30	to	to	ADP
fbem-27260	91	31	national	national	ADJ
fbem-27260	91	32	regulations	regulation	NOUN
fbem-27260	91	33	regarding	regard	VERB
fbem-27260	91	34	voucher	voucher	ADJ
fbem-27260	91	35	storage	storage	NOUN
fbem-27260	91	36	.	.	PUNCT
fbem-27260	92	1	furthermore	furthermore	ADV
fbem-27260	92	2	,	,	PUNCT
fbem-27260	92	3	they	they	PRON
fbem-27260	92	4	must	must	AUX
fbem-27260	92	5	provide	provide	VERB
fbem-27260	92	6	data	data	NOUN
fbem-27260	92	7	support	support	NOUN
fbem-27260	92	8	for	for	ADP
fbem-27260	92	9	various	various	ADJ
fbem-27260	92	10	specialized	specialized	ADJ
fbem-27260	92	11	inspections	inspection	NOUN
fbem-27260	92	12	and	and	CCONJ
fbem-27260	92	13	auditing	auditing	NOUN
fbem-27260	92	14	tasks	task	NOUN
fbem-27260	92	15	.	.	PUNCT
fbem-27260	93	1	driven	drive	VERB
fbem-27260	93	2	by	by	ADP
fbem-27260	93	3	big	big	ADJ
fbem-27260	93	4	data	datum	NOUN
fbem-27260	93	5	technology	technology	NOUN
fbem-27260	93	6	,	,	PUNCT
fbem-27260	93	7	the	the	DET
fbem-27260	93	8	state	state	NOUN
fbem-27260	93	9	vigorously	vigorously	ADV
fbem-27260	93	10	supports	support	VERB
fbem-27260	93	11	the	the	DET
fbem-27260	93	12	adoption	adoption	NOUN
fbem-27260	93	13	of	of	ADP
fbem-27260	93	14	electronic	electronic	ADJ
fbem-27260	93	15	archives	archive	NOUN
fbem-27260	93	16	,	,	PUNCT
fbem-27260	93	17	with	with	ADP
fbem-27260	93	18	the	the	DET
fbem-27260	93	19	implementation	implementation	NOUN
fbem-27260	93	20	of	of	ADP
fbem-27260	93	21	electronic	electronic	ADJ
fbem-27260	93	22	archive	archive	NOUN
fbem-27260	93	23	systems	system	NOUN
fbem-27260	93	24	accelerating	accelerate	VERB
fbem-27260	93	25	the	the	DET
fbem-27260	93	26	digitalization	digitalization	NOUN
fbem-27260	93	27	of	of	ADP
fbem-27260	93	28	university	university	NOUN
fbem-27260	93	29	finances	finance	NOUN
fbem-27260	93	30	,	,	PUNCT
fbem-27260	93	31	as	as	SCONJ
fbem-27260	93	32	illustrated	illustrate	VERB
fbem-27260	93	33	in	in	ADP
fbem-27260	93	34	figure	figure	NOUN
fbem-27260	93	35	6	6	NUM
fbem-27260	93	36	.	.	PUNCT
fbem-27260	94	1	these	these	DET
fbem-27260	94	2	systems	system	NOUN
fbem-27260	94	3	interface	interface	NOUN
fbem-27260	94	4	with	with	ADP
fbem-27260	94	5	reimbursement	reimbursement	NOUN
fbem-27260	94	6	and	and	CCONJ
fbem-27260	94	7	bank	bank	NOUN
fbem-27260	94	8	payment	payment	NOUN
fbem-27260	94	9	systems	system	NOUN
fbem-27260	94	10	,	,	PUNCT
fbem-27260	94	11	storing	store	VERB
fbem-27260	94	12	invoices	invoice	NOUN
fbem-27260	94	13	,	,	PUNCT
fbem-27260	94	14	related	related	ADJ
fbem-27260	94	15	attachments	attachment	NOUN
fbem-27260	94	16	from	from	ADP
fbem-27260	94	17	reimbursement	reimbursement	NOUN
fbem-27260	94	18	documents	document	NOUN
fbem-27260	94	19	,	,	PUNCT
fbem-27260	94	20	and	and	CCONJ
fbem-27260	94	21	bank	bank	NOUN
fbem-27260	94	22	return	return	NOUN
fbem-27260	94	23	slips	slip	VERB
fbem-27260	94	24	as	as	ADP
fbem-27260	94	25	electronic	electronic	ADJ
fbem-27260	94	26	vouchers	voucher	NOUN
fbem-27260	94	27	,	,	PUNCT
fbem-27260	94	28	thereby	thereby	ADV
fbem-27260	94	29	breaking	break	VERB
fbem-27260	94	30	down	down	ADP
fbem-27260	94	31	information	information	NOUN
fbem-27260	94	32	silos	silo	NOUN
fbem-27260	94	33	of	of	ADP
fbem-27260	94	34	fundamental	fundamental	ADJ
fbem-27260	94	35	financial	financial	ADJ
fbem-27260	94	36	data	datum	NOUN
fbem-27260	94	37	.	.	PUNCT
fbem-27260	95	1	the	the	DET
fbem-27260	95	2	system	system	NOUN
fbem-27260	95	3	also	also	ADV
fbem-27260	95	4	enables	enable	VERB
fbem-27260	95	5	access	access	NOUN
fbem-27260	95	6	restrictions	restriction	NOUN
fbem-27260	95	7	based	base	VERB
fbem-27260	95	8	on	on	ADP
fbem-27260	95	9	user	user	NOUN
fbem-27260	95	10	permissions	permission	NOUN
fbem-27260	95	11	,	,	PUNCT
fbem-27260	95	12	significantly	significantly	ADV
fbem-27260	95	13	enhancing	enhance	VERB
fbem-27260	95	14	the	the	DET
fbem-27260	95	15	efficiency	efficiency	NOUN
fbem-27260	95	16	of	of	ADP
fbem-27260	95	17	audit	audit	NOUN
fbem-27260	95	18	and	and	CCONJ
fbem-27260	95	19	accounting	accounting	NOUN
fbem-27260	95	20	inspection	inspection	NOUN
fbem-27260	95	21	personnel	personnel	NOUN
fbem-27260	95	22	.	.	PUNCT
fbem-27260	96	1	63	63	NUM
fbem-27260	96	2	figure	figure	NOUN
fbem-27260	96	3	6	6	NUM
fbem-27260	96	4	.	.	PUNCT
fbem-27260	96	5	electronic	electronic	ADJ
fbem-27260	96	6	archive	archive	NOUN
fbem-27260	96	7	systems	system	NOUN
fbem-27260	96	8	5	5	NUM
fbem-27260	96	9	.	.	PUNCT
fbem-27260	96	10	conclusion	conclusion	NOUN
fbem-27260	96	11	in	in	ADP
fbem-27260	96	12	conclusion	conclusion	NOUN
fbem-27260	96	13	,	,	PUNCT
fbem-27260	96	14	the	the	DET
fbem-27260	96	15	state	state	NOUN
fbem-27260	96	16	's	's	PART
fbem-27260	96	17	investment	investment	NOUN
fbem-27260	96	18	in	in	ADP
fbem-27260	96	19	research	research	NOUN
fbem-27260	96	20	funding	funding	NOUN
fbem-27260	96	21	for	for	ADP
fbem-27260	96	22	universities	university	NOUN
fbem-27260	96	23	has	have	AUX
fbem-27260	96	24	seen	see	VERB
fbem-27260	96	25	a	a	DET
fbem-27260	96	26	steady	steady	ADJ
fbem-27260	96	27	annual	annual	ADJ
fbem-27260	96	28	increase	increase	NOUN
fbem-27260	96	29	,	,	PUNCT
fbem-27260	96	30	paralleled	parallel	VERB
fbem-27260	96	31	by	by	ADP
fbem-27260	96	32	a	a	DET
fbem-27260	96	33	rise	rise	NOUN
fbem-27260	96	34	in	in	ADP
fbem-27260	96	35	reimbursement	reimbursement	NOUN
fbem-27260	96	36	volumes	volume	NOUN
fbem-27260	96	37	and	and	CCONJ
fbem-27260	96	38	a	a	DET
fbem-27260	96	39	proliferation	proliferation	NOUN
fbem-27260	96	40	of	of	ADP
fbem-27260	96	41	electronic	electronic	ADJ
fbem-27260	96	42	invoices	invoice	NOUN
fbem-27260	96	43	,	,	PUNCT
fbem-27260	96	44	necessitating	necessitate	VERB
fbem-27260	96	45	a	a	DET
fbem-27260	96	46	transition	transition	NOUN
fbem-27260	96	47	within	within	ADP
fbem-27260	96	48	higher	high	ADJ
fbem-27260	96	49	education	education	NOUN
fbem-27260	96	50	institutions	institution	NOUN
fbem-27260	96	51	.	.	PUNCT
fbem-27260	97	1	given	give	VERB
fbem-27260	97	2	their	their	PRON
fbem-27260	97	3	status	status	NOUN
fbem-27260	97	4	as	as	ADP
fbem-27260	97	5	hubs	hub	NOUN
fbem-27260	97	6	of	of	ADP
fbem-27260	97	7	talent	talent	NOUN
fbem-27260	97	8	,	,	PUNCT
fbem-27260	97	9	universities	university	NOUN
fbem-27260	97	10	should	should	AUX
fbem-27260	97	11	actively	actively	ADV
fbem-27260	97	12	embrace	embrace	VERB
fbem-27260	97	13	digital	digital	ADJ
fbem-27260	97	14	transformation	transformation	NOUN
fbem-27260	97	15	.	.	PUNCT
fbem-27260	98	1	zhejiang	zhejiang	PROPN
fbem-27260	98	2	yuexiu	yuexiu	PROPN
fbem-27260	98	3	university	university	PROPN
fbem-27260	98	4	has	have	AUX
fbem-27260	98	5	boldly	boldly	ADV
fbem-27260	98	6	ventured	venture	VERB
fbem-27260	98	7	into	into	ADP
fbem-27260	98	8	exploring	explore	VERB
fbem-27260	98	9	innovative	innovative	ADJ
fbem-27260	98	10	reimbursement	reimbursement	NOUN
fbem-27260	98	11	models	model	NOUN
fbem-27260	98	12	,	,	PUNCT
fbem-27260	98	13	launching	launch	VERB
fbem-27260	98	14	a	a	DET
fbem-27260	98	15	smart	smart	ADJ
fbem-27260	98	16	reimbursement	reimbursement	NOUN
fbem-27260	98	17	system	system	NOUN
fbem-27260	98	18	and	and	CCONJ
fbem-27260	98	19	enthusiastically	enthusiastically	ADV
fbem-27260	98	20	endorsing	endorse	VERB
fbem-27260	98	21	the	the	DET
fbem-27260	98	22	implementation	implementation	NOUN
fbem-27260	98	23	of	of	ADP
fbem-27260	98	24	electronic	electronic	ADJ
fbem-27260	98	25	archival	archival	NOUN
fbem-27260	98	26	systems	system	NOUN
fbem-27260	98	27	,	,	PUNCT
fbem-27260	98	28	thereby	thereby	ADV
fbem-27260	98	29	propelling	propel	VERB
fbem-27260	98	30	the	the	DET
fbem-27260	98	31	development	development	NOUN
fbem-27260	98	32	of	of	ADP
fbem-27260	98	33	a	a	DET
fbem-27260	98	34	digital	digital	ADJ
fbem-27260	98	35	campus	campus	NOUN
fbem-27260	98	36	.	.	PUNCT
fbem-27260	99	1	institutions	institution	NOUN
fbem-27260	99	2	should	should	AUX
fbem-27260	99	3	leverage	leverage	VERB
fbem-27260	99	4	big	big	ADJ
fbem-27260	99	5	data	datum	NOUN
fbem-27260	99	6	capabilities	capability	NOUN
fbem-27260	99	7	to	to	PART
fbem-27260	99	8	dismantle	dismantle	VERB
fbem-27260	99	9	information	information	NOUN
fbem-27260	99	10	silos	silo	NOUN
fbem-27260	99	11	in	in	ADP
fbem-27260	99	12	financial	financial	ADJ
fbem-27260	99	13	data	datum	NOUN
fbem-27260	99	14	,	,	PUNCT
fbem-27260	99	15	fostering	foster	VERB
fbem-27260	99	16	a	a	DET
fbem-27260	99	17	convergence	convergence	NOUN
fbem-27260	99	18	of	of	ADP
fbem-27260	99	19	operational	operational	ADJ
fbem-27260	99	20	,	,	PUNCT
fbem-27260	99	21	accounting	accounting	NOUN
fbem-27260	99	22	,	,	PUNCT
fbem-27260	99	23	and	and	CCONJ
fbem-27260	99	24	banking	banking	NOUN
fbem-27260	99	25	data	datum	NOUN
fbem-27260	99	26	.	.	PUNCT
fbem-27260	100	1	this	this	DET
fbem-27260	100	2	integration	integration	NOUN
fbem-27260	100	3	should	should	AUX
fbem-27260	100	4	be	be	AUX
fbem-27260	100	5	harnessed	harness	VERB
fbem-27260	100	6	to	to	PART
fbem-27260	100	7	cultivate	cultivate	VERB
fbem-27260	100	8	multipurpose	multipurpose	NOUN
fbem-27260	100	9	financial	financial	ADJ
fbem-27260	100	10	management	management	NOUN
fbem-27260	100	11	teams	team	NOUN
fbem-27260	100	12	,	,	PUNCT
fbem-27260	100	13	driving	drive	VERB
fbem-27260	100	14	a	a	DET
fbem-27260	100	15	transformation	transformation	NOUN
fbem-27260	100	16	in	in	ADP
fbem-27260	100	17	university	university	NOUN
fbem-27260	100	18	administration	administration	NOUN
fbem-27260	100	19	and	and	CCONJ
fbem-27260	100	20	enabling	enable	VERB
fbem-27260	100	21	high	high	ADJ
fbem-27260	100	22	-	-	PUNCT
fbem-27260	100	23	quality	quality	NOUN
fbem-27260	100	24	development	development	NOUN
fbem-27260	100	25	in	in	ADP
fbem-27260	100	26	the	the	DET
fbem-27260	100	27	realm	realm	NOUN
fbem-27260	100	28	of	of	ADP
fbem-27260	100	29	higher	high	ADJ
fbem-27260	100	30	education	education	NOUN
fbem-27260	100	31	.	.	PUNCT
fbem-27260	101	1	acknowledgment	acknowledgment	NOUN
fbem-27260	101	2	we	we	PRON
fbem-27260	101	3	thank	thank	VERB
fbem-27260	101	4	a	a	DET
fbem-27260	101	5	,	,	PUNCT
fbem-27260	101	6	b	b	NOUN
fbem-27260	101	7	,	,	PUNCT
fbem-27260	101	8	and	and	CCONJ
fbem-27260	101	9	c.	c.	NOUN
fbem-27260	101	10	this	this	DET
fbem-27260	101	11	work	work	NOUN
fbem-27260	101	12	was	be	AUX
fbem-27260	101	13	supported	support	VERB
fbem-27260	101	14	in	in	ADP
fbem-27260	101	15	part	part	NOUN
fbem-27260	101	16	by	by	ADP
fbem-27260	101	17	a	a	DET
fbem-27260	101	18	grant	grant	NOUN
fbem-27260	101	19	from	from	ADP
fbem-27260	101	20	xyz	xyz	PROPN
fbem-27260	101	21	.	.	PUNCT
fbem-27260	102	1	references	reference	NOUN
fbem-27260	102	2	[	[	X
fbem-27260	102	3	1	1	NUM
fbem-27260	102	4	]	]	X
fbem-27260	102	5	chen	chen	PROPN
fbem-27260	102	6	,	,	PUNCT
fbem-27260	102	7	jingshu	jingshu	PROPN
fbem-27260	102	8	.	.	PUNCT
fbem-27260	103	1	research	research	NOUN
fbem-27260	103	2	on	on	ADP
fbem-27260	103	3	the	the	DET
fbem-27260	103	4	construction	construction	NOUN
fbem-27260	103	5	of	of	ADP
fbem-27260	103	6	smart	smart	ADJ
fbem-27260	103	7	financial	financial	ADJ
fbem-27260	103	8	management	management	NOUN
fbem-27260	103	9	system	system	NOUN
fbem-27260	103	10	in	in	ADP
fbem-27260	103	11	h	h	PROPN
fbem-27260	103	12	university	university	NOUN
fbem-27260	104	1	[	[	X
fbem-27260	104	2	d	d	X
fbem-27260	104	3	]	]	X
fbem-27260	104	4	.	.	PUNCT
fbem-27260	105	1	central	central	PROPN
fbem-27260	105	2	south	south	PROPN
fbem-27260	105	3	university	university	PROPN
fbem-27260	105	4	of	of	ADP
fbem-27260	105	5	forestry	forestry	NOUN
fbem-27260	105	6	and	and	CCONJ
fbem-27260	105	7	technology	technology	NOUN
fbem-27260	105	8	,	,	PUNCT
fbem-27260	105	9	2021	2021	NUM
fbem-27260	105	10	.	.	PUNCT
fbem-27260	106	1	[	[	X
fbem-27260	106	2	2	2	NUM
fbem-27260	106	3	]	]	X
fbem-27260	106	4	zhang	zhang	PROPN
fbem-27260	106	5	,	,	PUNCT
fbem-27260	106	6	pei	pei	PROPN
fbem-27260	106	7	.	.	PUNCT
fbem-27260	106	8	problems	problem	NOUN
fbem-27260	106	9	and	and	CCONJ
fbem-27260	106	10	countermeasures	countermeasure	NOUN
fbem-27260	106	11	of	of	ADP
fbem-27260	106	12	paperless	paperless	NOUN
fbem-27260	106	13	reimbursement	reimbursement	NOUN
fbem-27260	106	14	in	in	ADP
fbem-27260	106	15	the	the	DET
fbem-27260	106	16	era	era	NOUN
fbem-27260	106	17	of	of	ADP
fbem-27260	106	18	informatization	informatization	NOUN
fbem-27260	106	19	.	.	PUNCT
fbem-27260	107	1	china	china	PROPN
fbem-27260	107	2	management	management	PROPN
fbem-27260	107	3	informationization	informationization	NOUN
fbem-27260	107	4	,	,	PUNCT
fbem-27260	107	5	2020(22	2020(22	NUM
fbem-27260	107	6	)	)	PUNCT
fbem-27260	107	7	.	.	PUNCT
fbem-27260	108	1	[	[	X
fbem-27260	108	2	3	3	X
fbem-27260	108	3	]	]	X
fbem-27260	108	4	sun	sun	NOUN
fbem-27260	108	5	,	,	PUNCT
fbem-27260	108	6	baoning	baoning	NOUN
fbem-27260	108	7	,	,	PUNCT
fbem-27260	108	8	and	and	CCONJ
fbem-27260	108	9	guo	guo	PROPN
fbem-27260	108	10	,	,	PUNCT
fbem-27260	108	11	fei	fei	PROPN
fbem-27260	108	12	.	.	PUNCT
fbem-27260	109	1	research	research	NOUN
fbem-27260	109	2	on	on	ADP
fbem-27260	109	3	transformation	transformation	NOUN
fbem-27260	109	4	strategies	strategy	NOUN
fbem-27260	109	5	of	of	ADP
fbem-27260	109	6	university	university	NOUN
fbem-27260	109	7	finance	finance	NOUN
fbem-27260	109	8	in	in	ADP
fbem-27260	109	9	the	the	DET
fbem-27260	109	10	era	era	NOUN
fbem-27260	109	11	of	of	ADP
fbem-27260	109	12	big	big	ADJ
fbem-27260	109	13	data	datum	NOUN
fbem-27260	109	14	,	,	PUNCT
fbem-27260	109	15	intelligent	intelligent	ADJ
fbem-27260	109	16	technology	technology	NOUN
fbem-27260	109	17	,	,	PUNCT
fbem-27260	109	18	mobile	mobile	ADJ
fbem-27260	109	19	internet	internet	NOUN
fbem-27260	109	20	,	,	PUNCT
fbem-27260	109	21	and	and	CCONJ
fbem-27260	109	22	cloud	cloud	NOUN
fbem-27260	109	23	computing	computing	NOUN
fbem-27260	110	1	[	[	X
fbem-27260	110	2	j	j	X
fbem-27260	110	3	]	]	X
fbem-27260	110	4	.	.	PUNCT
fbem-27260	111	1	friend	friend	NOUN
fbem-27260	111	2	of	of	ADP
fbem-27260	111	3	accounting	accounting	NOUN
fbem-27260	111	4	,	,	PUNCT
fbem-27260	111	5	2021(23	2021(23	NOUN
fbem-27260	111	6	):	):	PUNCT
fbem-27260	111	7	134	134	NUM
fbem-27260	111	8	-	-	SYM
fbem-27260	111	9	140	140	NUM
fbem-27260	111	10	.	.	PUNCT
fbem-27260	112	1	[	[	X
fbem-27260	112	2	4	4	NUM
fbem-27260	112	3	]	]	X
fbem-27260	112	4	luo	luo	PROPN
fbem-27260	112	5	,	,	PUNCT
fbem-27260	112	6	wu	wu	PROPN
fbem-27260	112	7	.	.	PUNCT
fbem-27260	112	8	digital	digital	PROPN
fbem-27260	112	9	platforms	platform	NOUN
fbem-27260	112	10	empowering	empower	VERB
fbem-27260	112	11	the	the	DET
fbem-27260	112	12	transformation	transformation	NOUN
fbem-27260	112	13	of	of	ADP
fbem-27260	112	14	university	university	NOUN
fbem-27260	112	15	financial	financial	ADJ
fbem-27260	112	16	management	management	NOUN
fbem-27260	112	17	.	.	PUNCT
fbem-27260	113	1	international	international	ADJ
fbem-27260	113	2	business	business	NOUN
fbem-27260	113	3	accounting	accounting	NOUN
fbem-27260	113	4	,	,	PUNCT
fbem-27260	113	5	2022(09	2022(09	NUM
fbem-27260	113	6	)	)	PUNCT
fbem-27260	113	7	.	.	PUNCT
fbem-27260	114	1	[	[	X
fbem-27260	114	2	5	5	NUM
fbem-27260	114	3	]	]	SYM
fbem-27260	114	4	cui	cui	NOUN
fbem-27260	114	5	,	,	PUNCT
fbem-27260	114	6	yinna	yinna	NOUN
fbem-27260	114	7	.	.	PUNCT
fbem-27260	114	8	issues	issue	NOUN
fbem-27260	114	9	and	and	CCONJ
fbem-27260	114	10	challenges	challenge	NOUN
fbem-27260	114	11	faced	face	VERB
fbem-27260	114	12	under	under	ADP
fbem-27260	114	13	the	the	DET
fbem-27260	114	14	transformation	transformation	NOUN
fbem-27260	114	15	model	model	NOUN
fbem-27260	114	16	of	of	ADP
fbem-27260	114	17	university	university	NOUN
fbem-27260	114	18	financial	financial	ADJ
fbem-27260	114	19	management	management	NOUN
fbem-27260	114	20	.	.	PUNCT
fbem-27260	115	1	accounting	account	VERB
fbem-27260	115	2	for	for	ADP
fbem-27260	115	3	township	township	NOUN
fbem-27260	115	4	and	and	CCONJ
fbem-27260	115	5	village	village	NOUN
fbem-27260	115	6	enterprises	enterprise	NOUN
fbem-27260	115	7	in	in	ADP
fbem-27260	115	8	china	china	PROPN
fbem-27260	115	9	,	,	PUNCT
fbem-27260	115	10	2021(12	2021(12	NUM
fbem-27260	115	11	)	)	PUNCT
fbem-27260	115	12	.	.	PUNCT
fbem-27260	116	1	[	[	X
fbem-27260	116	2	6	6	NUM
fbem-27260	116	3	]	]	X
fbem-27260	116	4	chen	chen	PROPN
fbem-27260	116	5	,	,	PUNCT
fbem-27260	116	6	yongjun	yongjun	PROPN
fbem-27260	116	7	.	.	PUNCT
fbem-27260	116	8	study	study	NOUN
fbem-27260	116	9	on	on	ADP
fbem-27260	116	10	the	the	DET
fbem-27260	116	11	financial	financial	ADJ
fbem-27260	116	12	informatization	informatization	NOUN
fbem-27260	116	13	construction	construction	NOUN
fbem-27260	116	14	of	of	ADP
fbem-27260	116	15	xi'an	xi'an	PROPN
fbem-27260	116	16	university	university	PROPN
fbem-27260	116	17	of	of	ADP
fbem-27260	116	18	technology	technology	NOUN
fbem-27260	117	1	[	[	X
fbem-27260	117	2	j	j	X
fbem-27260	117	3	]	]	X
fbem-27260	117	4	.	.	PUNCT
fbem-27260	118	1	china	china	PROPN
fbem-27260	118	2	management	management	PROPN
fbem-27260	118	3	informationization	informationization	NOUN
fbem-27260	118	4	,	,	PUNCT
fbem-27260	118	5	2021(22	2021(22	NUM
fbem-27260	118	6	)	)	PUNCT
fbem-27260	118	7	.	.	PUNCT
fbem-27260	119	1	[	[	X
fbem-27260	119	2	7	7	X
fbem-27260	119	3	]	]	X
fbem-27260	119	4	liu	liu	PROPN
fbem-27260	119	5	,	,	PUNCT
fbem-27260	119	6	rui	rui	PROPN
fbem-27260	119	7	.	.	PUNCT
fbem-27260	119	8	exploration	exploration	NOUN
fbem-27260	119	9	on	on	ADP
fbem-27260	119	10	the	the	DET
fbem-27260	119	11	construction	construction	NOUN
fbem-27260	119	12	of	of	ADP
fbem-27260	119	13	"	"	PUNCT
fbem-27260	119	14	smart	smart	ADJ
fbem-27260	119	15	finance	finance	NOUN
fbem-27260	119	16	"	"	PUNCT
fbem-27260	119	17	management	management	NOUN
fbem-27260	119	18	model	model	NOUN
fbem-27260	119	19	under	under	ADP
fbem-27260	119	20	the	the	DET
fbem-27260	119	21	perspective	perspective	NOUN
fbem-27260	119	22	of	of	ADP
fbem-27260	119	23	artificial	artificial	ADJ
fbem-27260	119	24	intelligence	intelligence	NOUN
fbem-27260	120	1	[	[	X
fbem-27260	120	2	j	j	X
fbem-27260	120	3	]	]	X
fbem-27260	120	4	.	.	PUNCT
fbem-27260	121	1	china	china	PROPN
fbem-27260	121	2	management	management	PROPN
fbem-27260	121	3	informationization	informationization	NOUN
fbem-27260	121	4	,	,	PUNCT
fbem-27260	121	5	2021(20	2021(20	NUM
fbem-27260	121	6	)	)	PUNCT
fbem-27260	121	7	.	.	PUNCT
fbem-27260	122	1	[	[	X
fbem-27260	122	2	8	8	NUM
fbem-27260	122	3	]	]	X
fbem-27260	122	4	wang	wang	PROPN
fbem-27260	122	5	,	,	PUNCT
fbem-27260	122	6	shoujun	shoujun	PROPN
fbem-27260	122	7	.	.	PUNCT
fbem-27260	122	8	observing	observe	VERB
fbem-27260	122	9	changes	change	NOUN
fbem-27260	122	10	in	in	ADP
fbem-27260	122	11	china	china	PROPN
fbem-27260	122	12	's	's	PART
fbem-27260	122	13	scientific	scientific	ADJ
fbem-27260	122	14	research	research	NOUN
fbem-27260	122	15	funding	funding	NOUN
fbem-27260	122	16	management	management	NOUN
fbem-27260	122	17	policies	policy	NOUN
fbem-27260	122	18	from	from	ADP
fbem-27260	122	19	the	the	DET
fbem-27260	122	20	"	"	PUNCT
fbem-27260	122	21	delegation	delegation	NOUN
fbem-27260	122	22	,	,	PUNCT
fbem-27260	122	23	management	management	NOUN
fbem-27260	122	24	,	,	PUNCT
fbem-27260	122	25	and	and	CCONJ
fbem-27260	122	26	service	service	NOUN
fbem-27260	122	27	"	"	PUNCT
fbem-27260	122	28	reform	reform	NOUN
fbem-27260	122	29	.	.	PUNCT
fbem-27260	123	1	science	science	NOUN
fbem-27260	123	2	and	and	CCONJ
fbem-27260	123	3	technology	technology	NOUN
fbem-27260	123	4	of	of	ADP
fbem-27260	123	5	chinese	chinese	ADJ
fbem-27260	123	6	universities	university	NOUN
fbem-27260	123	7	,	,	PUNCT
fbem-27260	123	8	2019(05	2019(05	NUM
fbem-27260	123	9	)	)	PUNCT
fbem-27260	123	10	.	.	PUNCT
fbem-27260	124	1	[	[	X
fbem-27260	124	2	9	9	NUM
fbem-27260	124	3	]	]	SYM
fbem-27260	124	4	yin	yin	NOUN
fbem-27260	124	5	,	,	PUNCT
fbem-27260	124	6	xuedong	xuedong	PROPN
fbem-27260	124	7	,	,	PUNCT
fbem-27260	124	8	liang	liang	PROPN
fbem-27260	124	9	,	,	PUNCT
fbem-27260	124	10	yong	yong	PROPN
fbem-27260	124	11	,	,	PUNCT
fbem-27260	124	12	yang	yang	PROPN
fbem-27260	124	13	,	,	PUNCT
fbem-27260	124	14	rui	rui	PROPN
fbem-27260	124	15	,	,	PUNCT
fbem-27260	124	16	et	et	PROPN
fbem-27260	124	17	al	al	PROPN
fbem-27260	124	18	.	.	PUNCT
fbem-27260	124	19	practice	practice	NOUN
fbem-27260	124	20	and	and	CCONJ
fbem-27260	124	21	exploration	exploration	NOUN
fbem-27260	124	22	of	of	ADP
fbem-27260	124	23	online	online	ADJ
fbem-27260	124	24	reimbursement	reimbursement	NOUN
fbem-27260	124	25	system	system	NOUN
fbem-27260	124	26	in	in	ADP
fbem-27260	124	27	university	university	NOUN
fbem-27260	124	28	finance	finance	NOUN
fbem-27260	124	29	.	.	PUNCT
fbem-27260	125	1	friend	friend	NOUN
fbem-27260	125	2	of	of	ADP
fbem-27260	125	3	accounting	accounting	NOUN
fbem-27260	125	4	,	,	PUNCT
fbem-27260	125	5	2019(17	2019(17	NUM
fbem-27260	125	6	)	)	PUNCT
fbem-27260	125	7	.	.	PUNCT
fbem-27260	126	1	[	[	X
fbem-27260	126	2	10	10	NUM
fbem-27260	126	3	]	]	SYM
fbem-27260	126	4	su	su	PROPN
fbem-27260	126	5	,	,	PUNCT
fbem-27260	126	6	jian	jian	PROPN
fbem-27260	126	7	.	.	PROPN
fbem-27260	126	8	research	research	NOUN
fbem-27260	126	9	on	on	ADP
fbem-27260	126	10	electronic	electronic	ADJ
fbem-27260	126	11	accounting	accounting	NOUN
fbem-27260	126	12	archive	archive	NOUN
fbem-27260	126	13	management	management	NOUN
fbem-27260	126	14	in	in	ADP
fbem-27260	126	15	the	the	DET
fbem-27260	126	16	digital	digital	ADJ
fbem-27260	126	17	age	age	NOUN
fbem-27260	126	18	:	:	PUNCT
fbem-27260	126	19	a	a	DET
fbem-27260	126	20	case	case	NOUN
fbem-27260	126	21	study	study	NOUN
fbem-27260	126	22	of	of	ADP
fbem-27260	126	23	zj	zj	PROPN
fbem-27260	126	24	group	group	PROPN
fbem-27260	126	25	.	.	PUNCT
fbem-27260	127	1	international	international	ADJ
fbem-27260	127	2	business	business	NOUN
fbem-27260	127	3	accounting	accounting	NOUN
fbem-27260	127	4	,	,	PUNCT
fbem-27260	127	5	2020(07	2020(07	NUM
fbem-27260	127	6	)	)	PUNCT
fbem-27260	127	7	.	.	PUNCT