id	sid	tid	token	lemma	pos
fbem-29215	1	1	frontiers	frontier	NOUN
fbem-29215	1	2	in	in	ADP
fbem-29215	1	3	business	business	NOUN
fbem-29215	1	4	,	,	PUNCT
fbem-29215	1	5	economics	economic	NOUN
fbem-29215	1	6	and	and	CCONJ
fbem-29215	1	7	management	management	NOUN
fbem-29215	1	8	issn	issn	PROPN
fbem-29215	1	9	:	:	PUNCT
fbem-29215	1	10	2766	2766	NUM
fbem-29215	1	11	-	-	PUNCT
fbem-29215	1	12	824x	824x	NUM
fbem-29215	1	13	|	|	ADJ
fbem-29215	1	14	vol	vol	NOUN
fbem-29215	1	15	.	.	PROPN
fbem-29215	1	16	18	18	NUM
fbem-29215	1	17	,	,	PUNCT
fbem-29215	1	18	no	no	INTJ
fbem-29215	1	19	.	.	NOUN
fbem-29215	1	20	1	1	NUM
fbem-29215	1	21	,	,	PUNCT
fbem-29215	1	22	2025	2025	NUM
fbem-29215	1	23	104	104	NUM
fbem-29215	1	24	research	research	NOUN
fbem-29215	1	25	on	on	ADP
fbem-29215	1	26	the	the	DET
fbem-29215	1	27	identification	identification	NOUN
fbem-29215	1	28	and	and	CCONJ
fbem-29215	1	29	prevention	prevention	NOUN
fbem-29215	1	30	mechanism	mechanism	NOUN
fbem-29215	1	31	of	of	ADP
fbem-29215	1	32	accounting	accounting	NOUN
fbem-29215	1	33	fraud	fraud	NOUN
fbem-29215	1	34	in	in	ADP
fbem-29215	1	35	listed	list	VERB
fbem-29215	1	36	companies	company	NOUN
fbem-29215	1	37	jiayi	jiayi	ADP
fbem-29215	1	38	gu	gu	PROPN
fbem-29215	1	39	*	*	PUNCT
fbem-29215	1	40	department	department	PROPN
fbem-29215	1	41	of	of	ADP
fbem-29215	1	42	accounting	accounting	PROPN
fbem-29215	1	43	,	,	PUNCT
fbem-29215	1	44	university	university	NOUN
fbem-29215	1	45	of	of	ADP
fbem-29215	1	46	shanghai	shanghai	PROPN
fbem-29215	1	47	for	for	ADP
fbem-29215	1	48	science	science	NOUN
fbem-29215	1	49	and	and	CCONJ
fbem-29215	1	50	technology	technology	NOUN
fbem-29215	1	51	,	,	PUNCT
fbem-29215	1	52	no	no	INTJ
fbem-29215	1	53	.	.	PUNCT
fbem-29215	2	1	516	516	NUM
fbem-29215	2	2	,	,	PUNCT
fbem-29215	2	3	jiaokong	jiaokong	ADJ
fbem-29215	2	4	road	road	NOUN
fbem-29215	2	5	,	,	PUNCT
fbem-29215	2	6	yangpu	yangpu	PROPN
fbem-29215	2	7	district	district	PROPN
fbem-29215	2	8	,	,	PUNCT
fbem-29215	2	9	shanghai	shanghai	PROPN
fbem-29215	2	10	,	,	PUNCT
fbem-29215	2	11	china	china	PROPN
fbem-29215	2	12	*	*	PUNCT
fbem-29215	2	13	corresponding	correspond	VERB
fbem-29215	2	14	author	author	NOUN
fbem-29215	2	15	:	:	PUNCT
fbem-29215	2	16	jiayi	jiayi	PROPN
fbem-29215	2	17	gu	gu	PROPN
fbem-29215	2	18	(	(	PUNCT
fbem-29215	2	19	email	email	NOUN
fbem-29215	2	20	:	:	PUNCT
fbem-29215	2	21	876670596@qq.com	876670596@qq.com	NUM
fbem-29215	2	22	)	)	PUNCT
fbem-29215	2	23	abstract	abstract	NOUN
fbem-29215	2	24	:	:	PUNCT
fbem-29215	2	25	this	this	DET
fbem-29215	2	26	study	study	NOUN
fbem-29215	2	27	aims	aim	VERB
fbem-29215	2	28	to	to	PART
fbem-29215	2	29	deeply	deeply	ADV
fbem-29215	2	30	analyze	analyze	VERB
fbem-29215	2	31	the	the	DET
fbem-29215	2	32	phenomenon	phenomenon	NOUN
fbem-29215	2	33	of	of	ADP
fbem-29215	2	34	accounting	accounting	NOUN
fbem-29215	2	35	fraud	fraud	NOUN
fbem-29215	2	36	in	in	ADP
fbem-29215	2	37	listed	list	VERB
fbem-29215	2	38	companies	company	NOUN
fbem-29215	2	39	,	,	PUNCT
fbem-29215	2	40	and	and	CCONJ
fbem-29215	2	41	build	build	VERB
fbem-29215	2	42	a	a	DET
fbem-29215	2	43	set	set	NOUN
fbem-29215	2	44	of	of	ADP
fbem-29215	2	45	effective	effective	ADJ
fbem-29215	2	46	identification	identification	NOUN
fbem-29215	2	47	and	and	CCONJ
fbem-29215	2	48	prevention	prevention	NOUN
fbem-29215	2	49	mechanism	mechanism	NOUN
fbem-29215	2	50	through	through	ADP
fbem-29215	2	51	the	the	DET
fbem-29215	2	52	comprehensive	comprehensive	ADJ
fbem-29215	2	53	discussion	discussion	NOUN
fbem-29215	2	54	of	of	ADP
fbem-29215	2	55	their	their	PRON
fbem-29215	2	56	causes	cause	NOUN
fbem-29215	2	57	,	,	PUNCT
fbem-29215	2	58	means	mean	NOUN
fbem-29215	2	59	and	and	CCONJ
fbem-29215	2	60	influences	influence	NOUN
fbem-29215	2	61	.	.	PUNCT
fbem-29215	3	1	this	this	DET
fbem-29215	3	2	paper	paper	NOUN
fbem-29215	3	3	analyzes	analyze	VERB
fbem-29215	3	4	the	the	DET
fbem-29215	3	5	common	common	ADJ
fbem-29215	3	6	form	form	NOUN
fbem-29215	3	7	and	and	CCONJ
fbem-29215	3	8	concealment	concealment	NOUN
fbem-29215	3	9	characteristics	characteristic	NOUN
fbem-29215	3	10	of	of	ADP
fbem-29215	3	11	accounting	accounting	NOUN
fbem-29215	3	12	fraud	fraud	NOUN
fbem-29215	3	13	,	,	PUNCT
fbem-29215	3	14	and	and	CCONJ
fbem-29215	3	15	reveals	reveal	VERB
fbem-29215	3	16	the	the	DET
fbem-29215	3	17	serious	serious	ADJ
fbem-29215	3	18	damage	damage	NOUN
fbem-29215	3	19	of	of	ADP
fbem-29215	3	20	fraud	fraud	NOUN
fbem-29215	3	21	to	to	ADP
fbem-29215	3	22	the	the	DET
fbem-29215	3	23	companies	company	NOUN
fbem-29215	3	24	financial	financial	ADJ
fbem-29215	3	25	situation	situation	NOUN
fbem-29215	3	26	,	,	PUNCT
fbem-29215	3	27	investors	investor	NOUN
fbem-29215	3	28	interests	interest	NOUN
fbem-29215	3	29	and	and	CCONJ
fbem-29215	3	30	market	market	NOUN
fbem-29215	3	31	order	order	NOUN
fbem-29215	3	32	.	.	PUNCT
fbem-29215	4	1	furthermore	furthermore	ADV
fbem-29215	4	2	,	,	PUNCT
fbem-29215	4	3	from	from	ADP
fbem-29215	4	4	the	the	DET
fbem-29215	4	5	dimensions	dimension	NOUN
fbem-29215	4	6	of	of	ADP
fbem-29215	4	7	interna	interna	PROPN
fbem-29215	4	8	l	l	PROPN
fbem-29215	4	9	control	control	PROPN
fbem-29215	4	10	,	,	PUNCT
fbem-29215	4	11	external	external	ADJ
fbem-29215	4	12	supervision	supervision	NOUN
fbem-29215	4	13	,	,	PUNCT
fbem-29215	4	14	legal	legal	ADJ
fbem-29215	4	15	punishment	punishment	NOUN
fbem-29215	4	16	and	and	CCONJ
fbem-29215	4	17	so	so	ADV
fbem-29215	4	18	on	on	ADV
fbem-29215	4	19	,	,	PUNCT
fbem-29215	4	20	targeted	target	VERB
fbem-29215	4	21	preventive	preventive	ADJ
fbem-29215	4	22	measures	measure	NOUN
fbem-29215	4	23	and	and	CCONJ
fbem-29215	4	24	suggestions	suggestion	NOUN
fbem-29215	4	25	are	be	AUX
fbem-29215	4	26	put	put	VERB
fbem-29215	4	27	forward	forward	ADV
fbem-29215	4	28	,	,	PUNCT
fbem-29215	4	29	in	in	ADP
fbem-29215	4	30	order	order	NOUN
fbem-29215	4	31	to	to	PART
fbem-29215	4	32	provide	provide	VERB
fbem-29215	4	33	strong	strong	ADJ
fbem-29215	4	34	theoretical	theoretical	ADJ
fbem-29215	4	35	support	support	NOUN
fbem-29215	4	36	and	and	CCONJ
fbem-29215	4	37	practical	practical	ADJ
fbem-29215	4	38	guidance	guidance	NOUN
fbem-29215	4	39	for	for	ADP
fbem-29215	4	40	listed	list	VERB
fbem-29215	4	41	companies	company	NOUN
fbem-29215	4	42	,	,	PUNCT
fbem-29215	4	43	regulatory	regulatory	ADJ
fbem-29215	4	44	agencies	agency	NOUN
fbem-29215	4	45	and	and	CCONJ
fbem-29215	4	46	investors	investor	NOUN
fbem-29215	4	47	,	,	PUNCT
fbem-29215	4	48	and	and	CCONJ
fbem-29215	4	49	joi	joi	NOUN
fbem-29215	4	50	ntly	ntly	ADV
fbem-29215	4	51	maintain	maintain	VERB
fbem-29215	4	52	the	the	DET
fbem-29215	4	53	healthy	healthy	ADJ
fbem-29215	4	54	and	and	CCONJ
fbem-29215	4	55	stable	stable	ADJ
fbem-29215	4	56	development	development	NOUN
fbem-29215	4	57	of	of	ADP
fbem-29215	4	58	the	the	DET
fbem-29215	4	59	capital	capital	NOUN
fbem-29215	4	60	market	market	NOUN
fbem-29215	4	61	.	.	PUNCT
fbem-29215	5	1	keywords	keyword	NOUN
fbem-29215	5	2	:	:	PUNCT
fbem-29215	5	3	listed	list	VERB
fbem-29215	5	4	company	company	NOUN
fbem-29215	5	5	,	,	PUNCT
fbem-29215	5	6	accounting	accounting	NOUN
fbem-29215	5	7	fraud	fraud	NOUN
fbem-29215	5	8	,	,	PUNCT
fbem-29215	5	9	identification	identification	NOUN
fbem-29215	5	10	mechanism	mechanism	NOUN
fbem-29215	5	11	.	.	PUNCT
fbem-29215	6	1	1	1	X
fbem-29215	6	2	.	.	NUM
fbem-29215	6	3	types	type	NOUN
fbem-29215	6	4	of	of	ADP
fbem-29215	6	5	accounting	accounting	NOUN
fbem-29215	6	6	fraud	fraud	NOUN
fbem-29215	6	7	in	in	ADP
fbem-29215	6	8	listed	list	VERB
fbem-29215	6	9	companies	company	NOUN
fbem-29215	6	10	1.1	1.1	NUM
fbem-29215	6	11	.	.	PUNCT
fbem-29215	7	1	management	management	NOUN
fbem-29215	7	2	type	type	NOUN
fbem-29215	7	3	and	and	CCONJ
fbem-29215	7	4	non	non	ADJ
fbem-29215	7	5	-	-	ADJ
fbem-29215	7	6	management	management	ADJ
fbem-29215	7	7	type	type	NOUN
fbem-29215	7	8	from	from	ADP
fbem-29215	7	9	the	the	DET
fbem-29215	7	10	essential	essential	ADJ
fbem-29215	7	11	level	level	NOUN
fbem-29215	7	12	,	,	PUNCT
fbem-29215	7	13	accounting	accounting	NOUN
fbem-29215	7	14	fraud	fraud	NOUN
fbem-29215	7	15	can	can	AUX
fbem-29215	7	16	be	be	AUX
fbem-29215	7	17	subdivided	subdivide	VERB
fbem-29215	7	18	into	into	ADP
fbem-29215	7	19	two	two	NUM
fbem-29215	7	20	categories	category	NOUN
fbem-29215	7	21	:	:	PUNCT
fbem-29215	7	22	management	management	NOUN
fbem-29215	7	23	fraud	fraud	NOUN
fbem-29215	7	24	and	and	CCONJ
fbem-29215	7	25	nonmanagement	nonmanagement	NOUN
fbem-29215	7	26	fraud	fraud	NOUN
fbem-29215	7	27	.	.	PUNCT
fbem-29215	8	1	management	management	NOUN
fbem-29215	8	2	fraud	fraud	NOUN
fbem-29215	8	3	mainly	mainly	ADV
fbem-29215	8	4	involves	involve	VERB
fbem-29215	8	5	the	the	DET
fbem-29215	8	6	deliberate	deliberate	ADJ
fbem-29215	8	7	fraud	fraud	NOUN
fbem-29215	8	8	of	of	ADP
fbem-29215	8	9	senior	senior	ADJ
fbem-29215	8	10	managers	manager	NOUN
fbem-29215	8	11	of	of	ADP
fbem-29215	8	12	listed	list	VERB
fbem-29215	8	13	companies	company	NOUN
fbem-29215	8	14	,	,	PUNCT
fbem-29215	8	15	whose	whose	DET
fbem-29215	8	16	purpose	purpose	NOUN
fbem-29215	8	17	is	be	AUX
fbem-29215	8	18	to	to	PART
fbem-29215	8	19	fabricate	fabricate	VERB
fbem-29215	8	20	profits	profit	NOUN
fbem-29215	8	21	,	,	PUNCT
fbem-29215	8	22	income	income	NOUN
fbem-29215	8	23	and	and	CCONJ
fbem-29215	8	24	assets	asset	NOUN
fbem-29215	8	25	,	,	PUNCT
fbem-29215	8	26	mislead	mislead	VERB
fbem-29215	8	27	creditors	creditor	NOUN
fbem-29215	8	28	and	and	CCONJ
fbem-29215	8	29	investors	investor	NOUN
fbem-29215	8	30	with	with	ADP
fbem-29215	8	31	the	the	DET
fbem-29215	8	32	help	help	NOUN
fbem-29215	8	33	of	of	ADP
fbem-29215	8	34	false	false	ADJ
fbem-29215	8	35	accounting	accounting	NOUN
fbem-29215	8	36	information	information	NOUN
fbem-29215	8	37	,	,	PUNCT
fbem-29215	8	38	and	and	CCONJ
fbem-29215	8	39	create	create	VERB
fbem-29215	8	40	the	the	DET
fbem-29215	8	41	illusion	illusion	NOUN
fbem-29215	8	42	that	that	SCONJ
fbem-29215	8	43	the	the	DET
fbem-29215	8	44	company	company	NOUN
fbem-29215	8	45	has	have	AUX
fbem-29215	8	46	huge	huge	ADJ
fbem-29215	8	47	development	development	NOUN
fbem-29215	8	48	potential	potential	NOUN
fbem-29215	8	49	and	and	CCONJ
fbem-29215	8	50	bright	bright	ADJ
fbem-29215	8	51	prospects	prospect	NOUN
fbem-29215	8	52	.	.	PUNCT
fbem-29215	9	1	instead	instead	ADV
fbem-29215	9	2	of	of	ADP
fbem-29215	9	3	management	management	NOUN
fbem-29215	9	4	fraud	fraud	NOUN
fbem-29215	9	5	,	,	PUNCT
fbem-29215	9	6	it	it	PRON
fbem-29215	9	7	is	be	AUX
fbem-29215	9	8	the	the	DET
fbem-29215	9	9	behavior	behavior	NOUN
fbem-29215	9	10	of	of	ADP
fbem-29215	9	11	the	the	DET
fbem-29215	9	12	company	company	NOUN
fbem-29215	9	13	to	to	PART
fbem-29215	9	14	illegally	illegally	ADV
fbem-29215	9	15	obtain	obtain	VERB
fbem-29215	9	16	the	the	DET
fbem-29215	9	17	financial	financial	ADJ
fbem-29215	9	18	resources	resource	NOUN
fbem-29215	9	19	of	of	ADP
fbem-29215	9	20	the	the	DET
fbem-29215	9	21	company	company	NOUN
fbem-29215	9	22	by	by	ADP
fbem-29215	9	23	the	the	DET
fbem-29215	9	24	employees	employee	NOUN
fbem-29215	9	25	of	of	ADP
fbem-29215	9	26	non	non	ADJ
fbem-29215	9	27	-	-	ADJ
fbem-29215	9	28	management	management	ADJ
fbem-29215	9	29	positions	position	NOUN
fbem-29215	9	30	through	through	ADP
fbem-29215	9	31	fraud	fraud	NOUN
fbem-29215	9	32	or	or	CCONJ
fbem-29215	9	33	improper	improper	ADJ
fbem-29215	9	34	means	mean	NOUN
fbem-29215	9	35	.	.	PUNCT
fbem-29215	10	1	1.2	1.2	NUM
fbem-29215	10	2	.	.	PUNCT
fbem-29215	11	1	the	the	DET
fbem-29215	11	2	diversity	diversity	NOUN
fbem-29215	11	3	of	of	ADP
fbem-29215	11	4	accounting	account	VERB
fbem-29215	11	5	information	information	NOUN
fbem-29215	11	6	fraud	fraud	NOUN
fbem-29215	11	7	in	in	ADP
fbem-29215	11	8	recent	recent	ADJ
fbem-29215	11	9	years	year	NOUN
fbem-29215	11	10	,	,	PUNCT
fbem-29215	11	11	some	some	DET
fbem-29215	11	12	listed	list	VERB
fbem-29215	11	13	companies	company	NOUN
fbem-29215	11	14	have	have	AUX
fbem-29215	11	15	taken	take	VERB
fbem-29215	11	16	more	more	ADV
fbem-29215	11	17	hidden	hidden	ADJ
fbem-29215	11	18	and	and	CCONJ
fbem-29215	11	19	complicated	complicated	ADJ
fbem-29215	11	20	ways	way	NOUN
fbem-29215	11	21	in	in	ADP
fbem-29215	11	22	accounting	accounting	NOUN
fbem-29215	11	23	fraud	fraud	NOUN
fbem-29215	11	24	,	,	PUNCT
fbem-29215	11	25	especially	especially	ADV
fbem-29215	11	26	through	through	ADP
fbem-29215	11	27	accounting	accounting	NOUN
fbem-29215	11	28	information	information	NOUN
fbem-29215	11	29	fraud	fraud	NOUN
fbem-29215	11	30	.	.	PUNCT
fbem-29215	12	1	these	these	DET
fbem-29215	12	2	companies	company	NOUN
fbem-29215	12	3	either	either	CCONJ
fbem-29215	12	4	use	use	VERB
fbem-29215	12	5	illegal	illegal	ADJ
fbem-29215	12	6	means	mean	NOUN
fbem-29215	12	7	to	to	PART
fbem-29215	12	8	directly	directly	ADV
fbem-29215	12	9	tamper	tamper	VERB
fbem-29215	12	10	with	with	ADP
fbem-29215	12	11	accounting	accounting	NOUN
fbem-29215	12	12	information	information	NOUN
fbem-29215	12	13	,	,	PUNCT
fbem-29215	12	14	or	or	CCONJ
fbem-29215	12	15	skillfully	skillfully	ADV
fbem-29215	12	16	use	use	NOUN
fbem-29215	12	17	of	of	ADP
fbem-29215	12	18	accounting	accounting	NOUN
fbem-29215	12	19	regulations	regulation	NOUN
fbem-29215	12	20	and	and	CCONJ
fbem-29215	12	21	policy	policy	NOUN
fbem-29215	12	22	loopholes	loophole	NOUN
fbem-29215	12	23	for	for	ADP
fbem-29215	12	24	accounting	accounting	NOUN
fbem-29215	12	25	manipulation	manipulation	NOUN
fbem-29215	12	26	.	.	PUNCT
fbem-29215	13	1	some	some	DET
fbem-29215	13	2	accountants	accountant	NOUN
fbem-29215	13	3	take	take	VERB
fbem-29215	13	4	advantage	advantage	NOUN
fbem-29215	13	5	of	of	ADP
fbem-29215	13	6	the	the	DET
fbem-29215	13	7	policy	policy	NOUN
fbem-29215	13	8	loophole	loophole	NOUN
fbem-29215	13	9	to	to	PART
fbem-29215	13	10	delay	delay	VERB
fbem-29215	13	11	revenue	revenue	NOUN
fbem-29215	13	12	recognition	recognition	NOUN
fbem-29215	13	13	,	,	PUNCT
fbem-29215	13	14	and	and	CCONJ
fbem-29215	13	15	postpone	postpone	VERB
fbem-29215	13	16	the	the	DET
fbem-29215	13	17	sales	sale	NOUN
fbem-29215	13	18	revenue	revenue	NOUN
fbem-29215	13	19	of	of	ADP
fbem-29215	13	20	this	this	DET
fbem-29215	13	21	year	year	NOUN
fbem-29215	13	22	to	to	ADP
fbem-29215	13	23	the	the	DET
fbem-29215	13	24	next	next	ADJ
fbem-29215	13	25	year	year	NOUN
fbem-29215	13	26	,	,	PUNCT
fbem-29215	13	27	in	in	ADP
fbem-29215	13	28	order	order	NOUN
fbem-29215	13	29	to	to	PART
fbem-29215	13	30	falsely	falsely	ADV
fbem-29215	13	31	increase	increase	VERB
fbem-29215	13	32	profits	profit	NOUN
fbem-29215	13	33	and	and	CCONJ
fbem-29215	13	34	help	help	VERB
fbem-29215	13	35	the	the	DET
fbem-29215	13	36	company	company	NOUN
fbem-29215	13	37	package	package	NOUN
fbem-29215	13	38	listing	listing	NOUN
fbem-29215	13	39	.	.	PUNCT
fbem-29215	14	1	1.3	1.3	NUM
fbem-29215	14	2	.	.	PUNCT
fbem-29215	14	3	subdivision	subdivision	NOUN
fbem-29215	14	4	of	of	ADP
fbem-29215	14	5	statements	statement	NOUN
fbem-29215	14	6	and	and	CCONJ
fbem-29215	14	7	matters	matter	NOUN
fbem-29215	14	8	from	from	ADP
fbem-29215	14	9	the	the	DET
fbem-29215	14	10	level	level	NOUN
fbem-29215	14	11	and	and	CCONJ
fbem-29215	14	12	perspective	perspective	NOUN
fbem-29215	14	13	of	of	ADP
fbem-29215	14	14	accounting	accounting	NOUN
fbem-29215	14	15	information	information	NOUN
fbem-29215	14	16	,	,	PUNCT
fbem-29215	14	17	accounting	accounting	NOUN
fbem-29215	14	18	fraud	fraud	NOUN
fbem-29215	14	19	can	can	AUX
fbem-29215	14	20	be	be	AUX
fbem-29215	14	21	further	far	ADV
fbem-29215	14	22	subdivided	subdivide	VERB
fbem-29215	14	23	into	into	ADP
fbem-29215	14	24	statement	statement	NOUN
fbem-29215	14	25	fraud	fraud	NOUN
fbem-29215	14	26	and	and	CCONJ
fbem-29215	14	27	accounting	accounting	NOUN
fbem-29215	14	28	fraud	fraud	NOUN
fbem-29215	14	29	.	.	PUNCT
fbem-29215	15	1	statement	statement	NOUN
fbem-29215	15	2	fraud	fraud	NOUN
fbem-29215	15	3	occurs	occur	VERB
fbem-29215	15	4	in	in	ADP
fbem-29215	15	5	the	the	DET
fbem-29215	15	6	process	process	NOUN
fbem-29215	15	7	of	of	ADP
fbem-29215	15	8	preparing	prepare	VERB
fbem-29215	15	9	accounting	accounting	NOUN
fbem-29215	15	10	statements	statement	NOUN
fbem-29215	15	11	,	,	PUNCT
fbem-29215	15	12	by	by	ADP
fbem-29215	15	13	deliberately	deliberately	ADV
fbem-29215	15	14	falsely	falsely	ADV
fbem-29215	15	15	reporting	report	VERB
fbem-29215	15	16	certain	certain	ADJ
fbem-29215	15	17	financial	financial	ADJ
fbem-29215	15	18	value	value	NOUN
fbem-29215	15	19	,	,	PUNCT
fbem-29215	15	20	in	in	ADP
fbem-29215	15	21	order	order	NOUN
fbem-29215	15	22	to	to	PART
fbem-29215	15	23	deceive	deceive	VERB
fbem-29215	15	24	investors	investor	NOUN
fbem-29215	15	25	,	,	PUNCT
fbem-29215	15	26	creditors	creditor	NOUN
fbem-29215	15	27	and	and	CCONJ
fbem-29215	15	28	other	other	ADJ
fbem-29215	15	29	stakeholders	stakeholder	NOUN
fbem-29215	15	30	.	.	PUNCT
fbem-29215	16	1	for	for	ADP
fbem-29215	16	2	example	example	NOUN
fbem-29215	16	3	,	,	PUNCT
fbem-29215	16	4	some	some	DET
fbem-29215	16	5	listed	list	VERB
fbem-29215	16	6	companies	company	NOUN
fbem-29215	16	7	to	to	PART
fbem-29215	16	8	gain	gain	VERB
fbem-29215	16	9	trust	trust	NOUN
fbem-29215	16	10	,	,	PUNCT
fbem-29215	16	11	exaggerated	exaggerated	ADJ
fbem-29215	16	12	assets	asset	NOUN
fbem-29215	16	13	and	and	CCONJ
fbem-29215	16	14	profits	profit	NOUN
fbem-29215	16	15	in	in	ADP
fbem-29215	16	16	the	the	DET
fbem-29215	16	17	accounting	accounting	NOUN
fbem-29215	16	18	statements	statement	NOUN
fbem-29215	16	19	,	,	PUNCT
fbem-29215	16	20	constitute	constitute	VERB
fbem-29215	16	21	accounting	accounting	NOUN
fbem-29215	16	22	fraud	fraud	NOUN
fbem-29215	16	23	.	.	PUNCT
fbem-29215	17	1	and	and	CCONJ
fbem-29215	17	2	accounting	accounting	NOUN
fbem-29215	17	3	fraud	fraud	NOUN
fbem-29215	17	4	involves	involve	VERB
fbem-29215	17	5	fictitious	fictitious	ADJ
fbem-29215	17	6	economic	economic	ADJ
fbem-29215	17	7	business	business	NOUN
fbem-29215	17	8	or	or	CCONJ
fbem-29215	17	9	accounting	accounting	NOUN
fbem-29215	17	10	matters	matter	NOUN
fbem-29215	17	11	,	,	PUNCT
fbem-29215	17	12	such	such	ADJ
fbem-29215	17	13	as	as	ADP
fbem-29215	17	14	the	the	DET
fbem-29215	17	15	use	use	NOUN
fbem-29215	17	16	of	of	ADP
fbem-29215	17	17	related	relate	VERB
fbem-29215	17	18	transactions	transaction	NOUN
fbem-29215	17	19	to	to	PART
fbem-29215	17	20	adjust	adjust	VERB
fbem-29215	17	21	profits	profit	NOUN
fbem-29215	17	22	,	,	PUNCT
fbem-29215	17	23	which	which	PRON
fbem-29215	17	24	is	be	AUX
fbem-29215	17	25	a	a	DET
fbem-29215	17	26	common	common	ADJ
fbem-29215	17	27	accounting	accounting	NOUN
fbem-29215	17	28	fraud	fraud	NOUN
fbem-29215	17	29	method	method	NOUN
fbem-29215	17	30	.	.	PUNCT
fbem-29215	18	1	due	due	ADP
fbem-29215	18	2	to	to	ADP
fbem-29215	18	3	the	the	DET
fbem-29215	18	4	complexity	complexity	NOUN
fbem-29215	18	5	of	of	ADP
fbem-29215	18	6	related	related	ADJ
fbem-29215	18	7	relations	relation	NOUN
fbem-29215	18	8	,	,	PUNCT
fbem-29215	18	9	listed	list	VERB
fbem-29215	18	10	companies	company	NOUN
fbem-29215	18	11	may	may	AUX
fbem-29215	18	12	deliberately	deliberately	ADV
fbem-29215	18	13	whitewash	whitewash	VERB
fbem-29215	18	14	financial	financial	ADJ
fbem-29215	18	15	reports	report	NOUN
fbem-29215	18	16	through	through	ADP
fbem-29215	18	17	related	related	ADJ
fbem-29215	18	18	transactions	transaction	NOUN
fbem-29215	18	19	,	,	PUNCT
fbem-29215	18	20	seek	seek	VERB
fbem-29215	18	21	short	short	ADJ
fbem-29215	18	22	-	-	PUNCT
fbem-29215	18	23	term	term	NOUN
fbem-29215	18	24	benefits	benefit	NOUN
fbem-29215	18	25	by	by	ADP
fbem-29215	18	26	restructuring	restructure	VERB
fbem-29215	18	27	or	or	CCONJ
fbem-29215	18	28	other	other	ADJ
fbem-29215	18	29	means	mean	NOUN
fbem-29215	18	30	,	,	PUNCT
fbem-29215	18	31	or	or	CCONJ
fbem-29215	18	32	even	even	ADV
fbem-29215	18	33	build	build	VERB
fbem-29215	18	34	a	a	DET
fbem-29215	18	35	complex	complex	ADJ
fbem-29215	18	36	related	relate	VERB
fbem-29215	18	37	party	party	NOUN
fbem-29215	18	38	transaction	transaction	NOUN
fbem-29215	18	39	network	network	NOUN
fbem-29215	18	40	,	,	PUNCT
fbem-29215	18	41	and	and	CCONJ
fbem-29215	18	42	mislead	mislead	VERB
fbem-29215	18	43	creditors	creditor	NOUN
fbem-29215	18	44	and	and	CCONJ
fbem-29215	18	45	investors	investor	NOUN
fbem-29215	18	46	with	with	ADP
fbem-29215	18	47	the	the	DET
fbem-29215	18	48	help	help	NOUN
fbem-29215	18	49	of	of	ADP
fbem-29215	18	50	their	their	PRON
fbem-29215	18	51	concealment	concealment	NOUN
fbem-29215	18	52	and	and	CCONJ
fbem-29215	18	53	complex	complex	ADJ
fbem-29215	18	54	fictitious	fictitious	ADJ
fbem-29215	18	55	profit	profit	NOUN
fbem-29215	18	56	statements	statement	NOUN
fbem-29215	18	57	[	[	X
fbem-29215	18	58	1	1	NUM
fbem-29215	18	59	]	]	PUNCT
fbem-29215	18	60	.	.	PUNCT
fbem-29215	19	1	1.4	1.4	NUM
fbem-29215	19	2	.	.	PUNCT
fbem-29215	20	1	other	other	ADJ
fbem-29215	20	2	types	type	NOUN
fbem-29215	20	3	of	of	ADP
fbem-29215	20	4	accounting	accounting	NOUN
fbem-29215	20	5	fraud	fraud	NOUN
fbem-29215	20	6	in	in	ADP
fbem-29215	20	7	china	china	PROPN
fbem-29215	20	8	,	,	PUNCT
fbem-29215	20	9	the	the	DET
fbem-29215	20	10	accounting	accounting	NOUN
fbem-29215	20	11	fraud	fraud	NOUN
fbem-29215	20	12	of	of	ADP
fbem-29215	20	13	listed	list	VERB
fbem-29215	20	14	companies	company	NOUN
fbem-29215	20	15	presents	present	VERB
fbem-29215	20	16	diversified	diversified	ADJ
fbem-29215	20	17	characteristics	characteristic	NOUN
fbem-29215	20	18	,	,	PUNCT
fbem-29215	20	19	among	among	ADP
fbem-29215	20	20	which	which	PRON
fbem-29215	20	21	the	the	DET
fbem-29215	20	22	use	use	NOUN
fbem-29215	20	23	of	of	ADP
fbem-29215	20	24	financial	financial	ADJ
fbem-29215	20	25	instrument	instrument	NOUN
fbem-29215	20	26	fraud	fraud	NOUN
fbem-29215	20	27	and	and	CCONJ
fbem-29215	20	28	relying	rely	VERB
fbem-29215	20	29	on	on	ADP
fbem-29215	20	30	the	the	DET
fbem-29215	20	31	support	support	NOUN
fbem-29215	20	32	of	of	ADP
fbem-29215	20	33	local	local	ADJ
fbem-29215	20	34	governments	government	NOUN
fbem-29215	20	35	for	for	ADP
fbem-29215	20	36	accounting	accounting	NOUN
fbem-29215	20	37	manipulation	manipulation	NOUN
fbem-29215	20	38	is	be	AUX
fbem-29215	20	39	particularly	particularly	ADV
fbem-29215	20	40	striking	striking	ADJ
fbem-29215	20	41	.	.	PUNCT
fbem-29215	21	1	with	with	ADP
fbem-29215	21	2	the	the	DET
fbem-29215	21	3	rapid	rapid	ADJ
fbem-29215	21	4	development	development	NOUN
fbem-29215	21	5	of	of	ADP
fbem-29215	21	6	global	global	ADJ
fbem-29215	21	7	financial	financial	ADJ
fbem-29215	21	8	business	business	NOUN
fbem-29215	21	9	and	and	CCONJ
fbem-29215	21	10	information	information	NOUN
fbem-29215	21	11	technology	technology	NOUN
fbem-29215	21	12	,	,	PUNCT
fbem-29215	21	13	the	the	DET
fbem-29215	21	14	products	product	NOUN
fbem-29215	21	15	and	and	CCONJ
fbem-29215	21	16	services	service	NOUN
fbem-29215	21	17	of	of	ADP
fbem-29215	21	18	the	the	DET
fbem-29215	21	19	financial	financial	ADJ
fbem-29215	21	20	market	market	NOUN
fbem-29215	21	21	are	be	AUX
fbem-29215	21	22	increasingly	increasingly	ADV
fbem-29215	21	23	rich	rich	ADJ
fbem-29215	21	24	and	and	CCONJ
fbem-29215	21	25	diversified	diversified	ADJ
fbem-29215	21	26	,	,	PUNCT
fbem-29215	21	27	which	which	PRON
fbem-29215	21	28	not	not	PART
fbem-29215	21	29	only	only	ADV
fbem-29215	21	30	expands	expand	VERB
fbem-29215	21	31	the	the	DET
fbem-29215	21	32	financing	financing	NOUN
fbem-29215	21	33	channels	channel	NOUN
fbem-29215	21	34	of	of	ADP
fbem-29215	21	35	listed	list	VERB
fbem-29215	21	36	companies	company	NOUN
fbem-29215	21	37	,	,	PUNCT
fbem-29215	21	38	but	but	CCONJ
fbem-29215	21	39	also	also	ADV
fbem-29215	21	40	hides	hide	VERB
fbem-29215	21	41	huge	huge	ADJ
fbem-29215	21	42	risks	risk	NOUN
fbem-29215	21	43	and	and	CCONJ
fbem-29215	21	44	temptations	temptation	NOUN
fbem-29215	21	45	.	.	PUNCT
fbem-29215	22	1	some	some	DET
fbem-29215	22	2	illegal	illegal	ADJ
fbem-29215	22	3	enterprises	enterprise	NOUN
fbem-29215	22	4	take	take	VERB
fbem-29215	22	5	advantage	advantage	NOUN
fbem-29215	22	6	of	of	ADP
fbem-29215	22	7	the	the	DET
fbem-29215	22	8	complexity	complexity	NOUN
fbem-29215	22	9	of	of	ADP
fbem-29215	22	10	financial	financial	ADJ
fbem-29215	22	11	instruments	instrument	NOUN
fbem-29215	22	12	,	,	PUNCT
fbem-29215	22	13	such	such	ADJ
fbem-29215	22	14	as	as	ADP
fbem-29215	22	15	derivative	derivative	ADJ
fbem-29215	22	16	financial	financial	ADJ
fbem-29215	22	17	products	product	NOUN
fbem-29215	22	18	,	,	PUNCT
fbem-29215	22	19	asset	asset	NOUN
fbem-29215	22	20	securitization	securitization	NOUN
fbem-29215	22	21	and	and	CCONJ
fbem-29215	22	22	other	other	ADJ
fbem-29215	22	23	means	mean	NOUN
fbem-29215	22	24	,	,	PUNCT
fbem-29215	22	25	to	to	PART
fbem-29215	22	26	carry	carry	VERB
fbem-29215	22	27	out	out	ADP
fbem-29215	22	28	carefully	carefully	ADV
fbem-29215	22	29	designed	design	VERB
fbem-29215	22	30	financial	financial	ADJ
fbem-29215	22	31	fraud	fraud	NOUN
fbem-29215	22	32	to	to	PART
fbem-29215	22	33	defraud	defraud	VERB
fbem-29215	22	34	investors	investor	NOUN
fbem-29215	22	35	of	of	ADP
fbem-29215	22	36	funds	fund	NOUN
fbem-29215	22	37	or	or	CCONJ
fbem-29215	22	38	evade	evade	VERB
fbem-29215	22	39	supervision	supervision	NOUN
fbem-29215	22	40	,	,	PUNCT
fbem-29215	22	41	which	which	PRON
fbem-29215	22	42	seriously	seriously	ADV
fbem-29215	22	43	damages	damage	VERB
fbem-29215	22	44	the	the	DET
fbem-29215	22	45	fairness	fairness	NOUN
fbem-29215	22	46	and	and	CCONJ
fbem-29215	22	47	transparency	transparency	NOUN
fbem-29215	22	48	of	of	ADP
fbem-29215	22	49	the	the	DET
fbem-29215	22	50	capital	capital	NOUN
fbem-29215	22	51	market	market	NOUN
fbem-29215	22	52	.	.	PUNCT
fbem-29215	23	1	on	on	ADP
fbem-29215	23	2	the	the	DET
fbem-29215	23	3	other	other	ADJ
fbem-29215	23	4	hand	hand	NOUN
fbem-29215	23	5	,	,	PUNCT
fbem-29215	23	6	the	the	DET
fbem-29215	23	7	local	local	ADJ
fbem-29215	23	8	governments	government	NOUN
fbem-29215	23	9	support	support	VERB
fbem-29215	23	10	policies	policy	NOUN
fbem-29215	23	11	for	for	ADP
fbem-29215	23	12	the	the	DET
fbem-29215	23	13	listing	listing	NOUN
fbem-29215	23	14	of	of	ADP
fbem-29215	23	15	companies	company	NOUN
fbem-29215	23	16	aim	aim	VERB
fbem-29215	23	17	to	to	PART
fbem-29215	23	18	promote	promote	VERB
fbem-29215	23	19	the	the	DET
fbem-29215	23	20	development	development	NOUN
fbem-29215	23	21	of	of	ADP
fbem-29215	23	22	local	local	ADJ
fbem-29215	23	23	economy	economy	NOUN
fbem-29215	23	24	and	and	CCONJ
fbem-29215	23	25	enhance	enhance	VERB
fbem-29215	23	26	the	the	DET
fbem-29215	23	27	competitiveness	competitiveness	NOUN
fbem-29215	23	28	of	of	ADP
fbem-29215	23	29	enterprises	enterprise	NOUN
fbem-29215	23	30	,	,	PUNCT
fbem-29215	23	31	but	but	CCONJ
fbem-29215	23	32	to	to	ADP
fbem-29215	23	33	some	some	DET
fbem-29215	23	34	extent	extent	NOUN
fbem-29215	23	35	,	,	PUNCT
fbem-29215	23	36	some	some	DET
fbem-29215	23	37	listed	list	VERB
fbem-29215	23	38	companies	company	NOUN
fbem-29215	23	39	serve	serve	VERB
fbem-29215	23	40	as	as	ADP
fbem-29215	23	41	the	the	DET
fbem-29215	23	42	"	"	PUNCT
fbem-29215	23	43	umbrella	umbrella	NOUN
fbem-29215	23	44	"	"	PUNCT
fbem-29215	23	45	for	for	ADP
fbem-29215	23	46	accounting	accounting	NOUN
fbem-29215	23	47	fraud	fraud	NOUN
fbem-29215	23	48	.	.	PUNCT
fbem-29215	24	1	in	in	ADP
fbem-29215	24	2	the	the	DET
fbem-29215	24	3	context	context	NOUN
fbem-29215	24	4	of	of	ADP
fbem-29215	24	5	scarce	scarce	ADJ
fbem-29215	24	6	listed	list	VERB
fbem-29215	24	7	resources	resource	NOUN
fbem-29215	24	8	,	,	PUNCT
fbem-29215	24	9	local	local	ADJ
fbem-29215	24	10	governments	government	NOUN
fbem-29215	24	11	,	,	PUNCT
fbem-29215	24	12	in	in	ADP
fbem-29215	24	13	order	order	NOUN
fbem-29215	24	14	to	to	PART
fbem-29215	24	15	attract	attract	VERB
fbem-29215	24	16	and	and	CCONJ
fbem-29215	24	17	retain	retain	VERB
fbem-29215	24	18	listed	listed	ADJ
fbem-29215	24	19	companies	company	NOUN
fbem-29215	24	20	,	,	PUNCT
fbem-29215	24	21	local	local	ADJ
fbem-29215	24	22	governments	government	NOUN
fbem-29215	24	23	often	often	ADV
fbem-29215	24	24	provide	provide	VERB
fbem-29215	24	25	a	a	DET
fbem-29215	24	26	number	number	NOUN
fbem-29215	24	27	of	of	ADP
fbem-29215	24	28	preferential	preferential	ADJ
fbem-29215	24	29	policies	policy	NOUN
fbem-29215	24	30	,	,	PUNCT
fbem-29215	24	31	including	include	VERB
fbem-29215	24	32	tax	tax	NOUN
fbem-29215	24	33	relief	relief	NOUN
fbem-29215	24	34	and	and	CCONJ
fbem-29215	24	35	financial	financial	ADJ
fbem-29215	24	36	subsidies	subsidy	NOUN
fbem-29215	24	37	,	,	PUNCT
fbem-29215	24	38	in	in	ADP
fbem-29215	24	39	order	order	NOUN
fbem-29215	24	40	to	to	PART
fbem-29215	24	41	raise	raise	VERB
fbem-29215	24	42	funds	fund	NOUN
fbem-29215	24	43	through	through	ADP
fbem-29215	24	44	listed	list	VERB
fbem-29215	24	45	companies	company	NOUN
fbem-29215	24	46	to	to	PART
fbem-29215	24	47	promote	promote	VERB
fbem-29215	24	48	the	the	DET
fbem-29215	24	49	prosperity	prosperity	NOUN
fbem-29215	24	50	of	of	ADP
fbem-29215	24	51	local	local	ADJ
fbem-29215	24	52	economy	economy	NOUN
fbem-29215	24	53	.	.	PUNCT
fbem-29215	25	1	however	however	ADV
fbem-29215	25	2	,	,	PUNCT
fbem-29215	25	3	this	this	DET
fbem-29215	25	4	support	support	NOUN
fbem-29215	25	5	sometimes	sometimes	ADV
fbem-29215	25	6	becomes	become	VERB
fbem-29215	25	7	an	an	DET
fbem-29215	25	8	incentive	incentive	NOUN
fbem-29215	25	9	for	for	SCONJ
fbem-29215	25	10	listed	list	VERB
fbem-29215	25	11	companies	company	NOUN
fbem-29215	25	12	to	to	PART
fbem-29215	25	13	manipulate	manipulate	VERB
fbem-29215	25	14	profits	profit	NOUN
fbem-29215	25	15	and	and	CCONJ
fbem-29215	25	16	whitewash	whitewash	VERB
fbem-29215	25	17	their	their	PRON
fbem-29215	25	18	financial	financial	ADJ
fbem-29215	25	19	statements	statement	NOUN
fbem-29215	25	20	.	.	PUNCT
fbem-29215	26	1	some	some	DET
fbem-29215	26	2	poorly	poorly	ADV
fbem-29215	26	3	managed	manage	VERB
fbem-29215	26	4	companies	company	NOUN
fbem-29215	26	5	take	take	VERB
fbem-29215	26	6	advantage	advantage	NOUN
fbem-29215	26	7	of	of	ADP
fbem-29215	26	8	local	local	ADJ
fbem-29215	26	9	governments	government	NOUN
fbem-29215	26	10	to	to	PART
fbem-29215	26	11	avoid	avoid	VERB
fbem-29215	26	12	delisting	delist	VERB
fbem-29215	26	13	risks	risk	NOUN
fbem-29215	26	14	or	or	CCONJ
fbem-29215	26	15	being	be	AUX
fbem-29215	26	16	specially	specially	ADV
fbem-29215	26	17	treated	treat	VERB
fbem-29215	26	18	105	105	NUM
fbem-29215	26	19	to	to	PART
fbem-29215	26	20	manipulate	manipulate	VERB
fbem-29215	26	21	profits	profit	NOUN
fbem-29215	26	22	through	through	ADP
fbem-29215	26	23	fictitious	fictitious	ADJ
fbem-29215	26	24	transactions	transaction	NOUN
fbem-29215	26	25	,	,	PUNCT
fbem-29215	26	26	exaggerating	exaggerate	VERB
fbem-29215	26	27	revenue	revenue	NOUN
fbem-29215	26	28	,	,	PUNCT
fbem-29215	26	29	concealing	conceal	VERB
fbem-29215	26	30	costs	cost	NOUN
fbem-29215	26	31	and	and	CCONJ
fbem-29215	26	32	other	other	ADJ
fbem-29215	26	33	ways	way	NOUN
fbem-29215	26	34	,	,	PUNCT
fbem-29215	26	35	and	and	CCONJ
fbem-29215	26	36	even	even	ADV
fbem-29215	26	37	form	form	VERB
fbem-29215	26	38	a	a	DET
fbem-29215	26	39	tacit	tacit	ADJ
fbem-29215	26	40	understanding	understanding	NOUN
fbem-29215	26	41	with	with	ADP
fbem-29215	26	42	local	local	ADJ
fbem-29215	26	43	governments	government	NOUN
fbem-29215	26	44	,	,	PUNCT
fbem-29215	26	45	jointly	jointly	ADV
fbem-29215	26	46	weave	weave	VERB
fbem-29215	26	47	financial	financial	ADJ
fbem-29215	26	48	lies	lie	NOUN
fbem-29215	26	49	,	,	PUNCT
fbem-29215	26	50	in	in	ADP
fbem-29215	26	51	order	order	NOUN
fbem-29215	26	52	to	to	PART
fbem-29215	26	53	obtain	obtain	VERB
fbem-29215	26	54	more	more	ADJ
fbem-29215	26	55	government	government	NOUN
fbem-29215	26	56	subsidies	subsidy	NOUN
fbem-29215	26	57	and	and	CCONJ
fbem-29215	26	58	investors	investor	NOUN
fbem-29215	26	59	letters	letter	NOUN
fbem-29215	26	60	[	[	X
fbem-29215	26	61	3	3	NUM
fbem-29215	26	62	]	]	PUNCT
fbem-29215	26	63	.	.	PUNCT
fbem-29215	27	1	some	some	DET
fbem-29215	27	2	listed	list	VERB
fbem-29215	27	3	companies	company	NOUN
fbem-29215	27	4	also	also	ADV
fbem-29215	27	5	collude	collude	VERB
fbem-29215	27	6	with	with	ADP
fbem-29215	27	7	intermediaries	intermediary	NOUN
fbem-29215	27	8	,	,	PUNCT
fbem-29215	27	9	especially	especially	ADV
fbem-29215	27	10	accounting	accounting	NOUN
fbem-29215	27	11	firms	firm	NOUN
fbem-29215	27	12	,	,	PUNCT
fbem-29215	27	13	to	to	PART
fbem-29215	27	14	use	use	VERB
fbem-29215	27	15	their	their	PRON
fbem-29215	27	16	professional	professional	ADJ
fbem-29215	27	17	knowledge	knowledge	NOUN
fbem-29215	27	18	and	and	CCONJ
fbem-29215	27	19	skills	skill	NOUN
fbem-29215	27	20	to	to	AUX
fbem-29215	27	21	carefully	carefully	ADV
fbem-29215	27	22	package	package	VERB
fbem-29215	27	23	financial	financial	ADJ
fbem-29215	27	24	reports	report	NOUN
fbem-29215	27	25	,	,	PUNCT
fbem-29215	27	26	cover	cover	VERB
fbem-29215	27	27	up	up	ADP
fbem-29215	27	28	the	the	DET
fbem-29215	27	29	true	true	ADJ
fbem-29215	27	30	financial	financial	ADJ
fbem-29215	27	31	situation	situation	NOUN
fbem-29215	27	32	,	,	PUNCT
fbem-29215	27	33	and	and	CCONJ
fbem-29215	27	34	provide	provide	VERB
fbem-29215	27	35	technical	technical	ADJ
fbem-29215	27	36	support	support	NOUN
fbem-29215	27	37	and	and	CCONJ
fbem-29215	27	38	cover	cover	VERB
fbem-29215	27	39	for	for	ADP
fbem-29215	27	40	accounting	accounting	NOUN
fbem-29215	27	41	fraud	fraud	NOUN
fbem-29215	27	42	.	.	PUNCT
fbem-29215	28	1	this	this	DET
fbem-29215	28	2	behavior	behavior	NOUN
fbem-29215	28	3	not	not	PART
fbem-29215	28	4	only	only	ADV
fbem-29215	28	5	seriously	seriously	ADV
fbem-29215	28	6	destroys	destroy	VERB
fbem-29215	28	7	the	the	DET
fbem-29215	28	8	independence	independence	NOUN
fbem-29215	28	9	and	and	CCONJ
fbem-29215	28	10	credibility	credibility	NOUN
fbem-29215	28	11	of	of	ADP
fbem-29215	28	12	the	the	DET
fbem-29215	28	13	accounting	accounting	NOUN
fbem-29215	28	14	industry	industry	NOUN
fbem-29215	28	15	,	,	PUNCT
fbem-29215	28	16	but	but	CCONJ
fbem-29215	28	17	also	also	ADV
fbem-29215	28	18	makes	make	VERB
fbem-29215	28	19	investors	investor	NOUN
fbem-29215	28	20	have	have	VERB
fbem-29215	28	21	deep	deep	ADJ
fbem-29215	28	22	doubts	doubt	NOUN
fbem-29215	28	23	about	about	ADP
fbem-29215	28	24	the	the	DET
fbem-29215	28	25	fairness	fairness	NOUN
fbem-29215	28	26	and	and	CCONJ
fbem-29215	28	27	transparency	transparency	NOUN
fbem-29215	28	28	of	of	ADP
fbem-29215	28	29	the	the	DET
fbem-29215	28	30	market	market	NOUN
fbem-29215	28	31	.	.	PUNCT
fbem-29215	29	1	if	if	SCONJ
fbem-29215	29	2	this	this	PRON
fbem-29215	29	3	goes	go	VERB
fbem-29215	29	4	on	on	ADP
fbem-29215	29	5	in	in	ADP
fbem-29215	29	6	the	the	DET
fbem-29215	29	7	long	long	ADJ
fbem-29215	29	8	run	run	NOUN
fbem-29215	29	9	,	,	PUNCT
fbem-29215	29	10	it	it	PRON
fbem-29215	29	11	will	will	AUX
fbem-29215	29	12	seriously	seriously	ADV
fbem-29215	29	13	hinder	hinder	VERB
fbem-29215	29	14	the	the	DET
fbem-29215	29	15	healthy	healthy	ADJ
fbem-29215	29	16	development	development	NOUN
fbem-29215	29	17	of	of	ADP
fbem-29215	29	18	the	the	DET
fbem-29215	29	19	capital	capital	NOUN
fbem-29215	29	20	market	market	NOUN
fbem-29215	29	21	and	and	CCONJ
fbem-29215	29	22	damage	damage	VERB
fbem-29215	29	23	the	the	DET
fbem-29215	29	24	legitimate	legitimate	ADJ
fbem-29215	29	25	rights	right	NOUN
fbem-29215	29	26	and	and	CCONJ
fbem-29215	29	27	interests	interest	NOUN
fbem-29215	29	28	of	of	ADP
fbem-29215	29	29	the	the	DET
fbem-29215	29	30	majority	majority	NOUN
fbem-29215	29	31	of	of	ADP
fbem-29215	29	32	investors	investor	NOUN
fbem-29215	29	33	[	[	X
fbem-29215	29	34	4	4	NUM
fbem-29215	29	35	]	]	PUNCT
fbem-29215	29	36	.	.	PUNCT
fbem-29215	30	1	2	2	X
fbem-29215	30	2	.	.	X
fbem-29215	30	3	accounting	accounting	NOUN
fbem-29215	30	4	fraud	fraud	PROPN
fbem-29215	30	5	status	status	PROPN
fbem-29215	30	6	china	china	PROPN
fbem-29215	30	7	’s	’s	PART
fbem-29215	30	8	securities	security	NOUN
fbem-29215	30	9	market	market	NOUN
fbem-29215	30	10	has	have	AUX
fbem-29215	30	11	experienced	experience	VERB
fbem-29215	30	12	wind	wind	NOUN
fbem-29215	30	13	and	and	CCONJ
fbem-29215	30	14	rain	rain	NOUN
fbem-29215	30	15	,	,	PUNCT
fbem-29215	30	16	and	and	CCONJ
fbem-29215	30	17	although	although	SCONJ
fbem-29215	30	18	gradually	gradually	ADV
fbem-29215	30	19	growing	grow	VERB
fbem-29215	30	20	,	,	PUNCT
fbem-29215	30	21	it	it	PRON
fbem-29215	30	22	is	be	AUX
fbem-29215	30	23	still	still	ADV
fbem-29215	30	24	in	in	ADP
fbem-29215	30	25	the	the	DET
fbem-29215	30	26	growth	growth	NOUN
fbem-29215	30	27	stage	stage	NOUN
fbem-29215	30	28	,	,	PUNCT
fbem-29215	30	29	and	and	CCONJ
fbem-29215	30	30	its	its	PRON
fbem-29215	30	31	maturity	maturity	NOUN
fbem-29215	30	32	needs	need	VERB
fbem-29215	30	33	to	to	PART
fbem-29215	30	34	be	be	AUX
fbem-29215	30	35	improved	improve	VERB
fbem-29215	30	36	.	.	PUNCT
fbem-29215	31	1	in	in	ADP
fbem-29215	31	2	this	this	DET
fbem-29215	31	3	environment	environment	NOUN
fbem-29215	31	4	,	,	PUNCT
fbem-29215	31	5	business	business	NOUN
fbem-29215	31	6	operators	operator	NOUN
fbem-29215	31	7	are	be	AUX
fbem-29215	31	8	faced	face	VERB
fbem-29215	31	9	with	with	ADP
fbem-29215	31	10	both	both	CCONJ
fbem-29215	31	11	internal	internal	ADJ
fbem-29215	31	12	and	and	CCONJ
fbem-29215	31	13	external	external	ADJ
fbem-29215	31	14	challenges	challenge	NOUN
fbem-29215	31	15	:	:	PUNCT
fbem-29215	31	16	not	not	PART
fbem-29215	31	17	only	only	ADV
fbem-29215	31	18	to	to	PART
fbem-29215	31	19	deal	deal	VERB
fbem-29215	31	20	with	with	ADP
fbem-29215	31	21	the	the	DET
fbem-29215	31	22	rigorous	rigorous	ADJ
fbem-29215	31	23	assessment	assessment	NOUN
fbem-29215	31	24	of	of	ADP
fbem-29215	31	25	internal	internal	ADJ
fbem-29215	31	26	operating	operating	NOUN
fbem-29215	31	27	benefits	benefit	NOUN
fbem-29215	31	28	,	,	PUNCT
fbem-29215	31	29	but	but	CCONJ
fbem-29215	31	30	also	also	ADV
fbem-29215	31	31	to	to	PART
fbem-29215	31	32	meet	meet	VERB
fbem-29215	31	33	the	the	DET
fbem-29215	31	34	ardent	ardent	ADJ
fbem-29215	31	35	expectations	expectation	NOUN
fbem-29215	31	36	of	of	ADP
fbem-29215	31	37	external	external	ADJ
fbem-29215	31	38	investors	investor	NOUN
fbem-29215	31	39	on	on	ADP
fbem-29215	31	40	investment	investment	NOUN
fbem-29215	31	41	returns	return	NOUN
fbem-29215	31	42	.	.	PUNCT
fbem-29215	32	1	under	under	ADP
fbem-29215	32	2	such	such	ADJ
fbem-29215	32	3	pressure	pressure	NOUN
fbem-29215	32	4	,	,	PUNCT
fbem-29215	32	5	some	some	DET
fbem-29215	32	6	business	business	NOUN
fbem-29215	32	7	operators	operator	NOUN
fbem-29215	32	8	choose	choose	VERB
fbem-29215	32	9	accounting	accounting	NOUN
fbem-29215	32	10	fraud	fraud	NOUN
fbem-29215	32	11	,	,	PUNCT
fbem-29215	32	12	an	an	DET
fbem-29215	32	13	improper	improper	ADJ
fbem-29215	32	14	means	mean	NOUN
fbem-29215	32	15	to	to	PART
fbem-29215	32	16	beautify	beautify	VERB
fbem-29215	32	17	their	their	PRON
fbem-29215	32	18	business	business	NOUN
fbem-29215	32	19	performance	performance	NOUN
fbem-29215	32	20	,	,	PUNCT
fbem-29215	32	21	in	in	ADP
fbem-29215	32	22	order	order	NOUN
fbem-29215	32	23	to	to	PART
fbem-29215	32	24	stand	stand	VERB
fbem-29215	32	25	firm	firm	ADJ
fbem-29215	32	26	in	in	ADP
fbem-29215	32	27	the	the	DET
fbem-29215	32	28	fierce	fierce	ADJ
fbem-29215	32	29	market	market	NOUN
fbem-29215	32	30	competition	competition	NOUN
fbem-29215	32	31	.	.	PUNCT
fbem-29215	33	1	accounting	accounting	NOUN
fbem-29215	33	2	fraud	fraud	NOUN
fbem-29215	33	3	phenomenon	phenomenon	NOUN
fbem-29215	33	4	is	be	AUX
fbem-29215	33	5	common	common	ADJ
fbem-29215	33	6	in	in	ADP
fbem-29215	33	7	china	china	PROPN
fbem-29215	33	8	’s	’s	PART
fbem-29215	33	9	securities	security	NOUN
fbem-29215	33	10	market	market	NOUN
fbem-29215	33	11	,	,	PUNCT
fbem-29215	33	12	and	and	CCONJ
fbem-29215	33	13	the	the	DET
fbem-29215	33	14	amount	amount	NOUN
fbem-29215	33	15	of	of	ADP
fbem-29215	33	16	large	large	ADJ
fbem-29215	33	17	amount	amount	NOUN
fbem-29215	33	18	is	be	AUX
fbem-29215	33	19	staggering	staggering	ADJ
fbem-29215	33	20	.	.	PUNCT
fbem-29215	34	1	taking	take	VERB
fbem-29215	34	2	china	china	PROPN
fbem-29215	34	3	grand	grand	ADJ
fbem-29215	34	4	logistics	logistic	NOUN
fbem-29215	34	5	as	as	ADP
fbem-29215	34	6	an	an	DET
fbem-29215	34	7	example	example	NOUN
fbem-29215	34	8	,	,	PUNCT
fbem-29215	34	9	through	through	ADP
fbem-29215	34	10	carefully	carefully	ADV
fbem-29215	34	11	forged	forge	VERB
fbem-29215	34	12	delivery	delivery	NOUN
fbem-29215	34	13	data	datum	NOUN
fbem-29215	34	14	,	,	PUNCT
fbem-29215	34	15	confirming	confirm	VERB
fbem-29215	34	16	real	real	ADJ
fbem-29215	34	17	estate	estate	NOUN
fbem-29215	34	18	business	business	NOUN
fbem-29215	34	19	income	income	NOUN
fbem-29215	34	20	in	in	ADP
fbem-29215	34	21	advance	advance	NOUN
fbem-29215	34	22	,	,	PUNCT
fbem-29215	34	23	the	the	DET
fbem-29215	34	24	operating	operating	NOUN
fbem-29215	34	25	revenue	revenue	NOUN
fbem-29215	34	26	in	in	ADP
fbem-29215	34	27	2022	2022	NUM
fbem-29215	34	28	,	,	PUNCT
fbem-29215	34	29	accounting	account	VERB
fbem-29215	34	30	for	for	ADP
fbem-29215	34	31	57.65	57.65	NUM
fbem-29215	34	32	%	%	NOUN
fbem-29215	34	33	,	,	PUNCT
fbem-29215	34	34	the	the	DET
fbem-29215	34	35	total	total	ADJ
fbem-29215	34	36	profit	profit	NOUN
fbem-29215	34	37	also	also	ADV
fbem-29215	34	38	increased	increase	VERB
fbem-29215	34	39	by	by	ADP
fbem-29215	34	40	622	622	NUM
fbem-29215	34	41	million	million	NUM
fbem-29215	34	42	yuan	yuan	NOUN
fbem-29215	34	43	,	,	PUNCT
fbem-29215	34	44	accounting	account	VERB
fbem-29215	34	45	for	for	ADP
fbem-29215	34	46	78.52	78.52	NUM
fbem-29215	34	47	%	%	NOUN
fbem-29215	34	48	;	;	PUNCT
fbem-29215	34	49	and	and	CCONJ
fbem-29215	34	50	the	the	DET
fbem-29215	34	51	2023	2023	NUM
fbem-29215	34	52	annual	annual	ADJ
fbem-29215	34	53	report	report	NOUN
fbem-29215	34	54	was	be	AUX
fbem-29215	34	55	also	also	ADV
fbem-29215	34	56	seriously	seriously	ADV
fbem-29215	34	57	inflated	inflate	VERB
fbem-29215	34	58	.	.	PUNCT
fbem-29215	35	1	zeda	zeda	PROPN
fbem-29215	35	2	yisheng	yisheng	PROPN
fbem-29215	35	3	,	,	PUNCT
fbem-29215	35	4	a	a	DET
fbem-29215	35	5	science	science	NOUN
fbem-29215	35	6	and	and	CCONJ
fbem-29215	35	7	technology	technology	NOUN
fbem-29215	35	8	innovation	innovation	NOUN
fbem-29215	35	9	board	board	NOUN
fbem-29215	35	10	enterprise	enterprise	NOUN
fbem-29215	35	11	,	,	PUNCT
fbem-29215	35	12	has	have	AUX
fbem-29215	35	13	made	make	VERB
fbem-29215	35	14	up	up	ADP
fbem-29215	35	15	a	a	DET
fbem-29215	35	16	huge	huge	ADJ
fbem-29215	35	17	revenue	revenue	NOUN
fbem-29215	35	18	of	of	ADP
fbem-29215	35	19	565	565	NUM
fbem-29215	35	20	million	million	NUM
fbem-29215	35	21	yuan	yuan	NOUN
fbem-29215	35	22	in	in	ADP
fbem-29215	35	23	six	six	NUM
fbem-29215	35	24	years	year	NOUN
fbem-29215	35	25	,	,	PUNCT
fbem-29215	35	26	and	and	CCONJ
fbem-29215	35	27	the	the	DET
fbem-29215	35	28	profit	profit	NOUN
fbem-29215	35	29	increase	increase	NOUN
fbem-29215	35	30	has	have	AUX
fbem-29215	35	31	reached	reach	VERB
fbem-29215	35	32	a	a	DET
fbem-29215	35	33	shocking	shocking	ADJ
fbem-29215	35	34	296	296	NUM
fbem-29215	35	35	million	million	NUM
fbem-29215	35	36	yuan	yuan	NOUN
fbem-29215	35	37	.	.	PUNCT
fbem-29215	36	1	in	in	ADP
fbem-29215	36	2	the	the	DET
fbem-29215	36	3	sales	sale	NOUN
fbem-29215	36	4	business	business	NOUN
fbem-29215	36	5	of	of	ADP
fbem-29215	36	6	cobalt	cobalt	NOUN
fbem-29215	36	7	wet	wet	ADJ
fbem-29215	36	8	smelting	smelt	VERB
fbem-29215	36	9	intermediate	intermediate	ADJ
fbem-29215	36	10	products	product	NOUN
fbem-29215	36	11	with	with	ADP
fbem-29215	36	12	customers	customer	NOUN
fbem-29215	36	13	,	,	PUNCT
fbem-29215	36	14	shengtun	shengtun	PROPN
fbem-29215	36	15	mining	mining	NOUN
fbem-29215	36	16	recognized	recognize	VERB
fbem-29215	36	17	the	the	DET
fbem-29215	36	18	revenue	revenue	NOUN
fbem-29215	36	19	without	without	ADP
fbem-29215	36	20	substantially	substantially	ADV
fbem-29215	36	21	transferring	transfer	VERB
fbem-29215	36	22	the	the	DET
fbem-29215	36	23	control	control	NOUN
fbem-29215	36	24	of	of	ADP
fbem-29215	36	25	goods	good	NOUN
fbem-29215	36	26	,	,	PUNCT
fbem-29215	36	27	resulting	result	VERB
fbem-29215	36	28	in	in	ADP
fbem-29215	36	29	suspected	suspect	VERB
fbem-29215	36	30	overcounting	overcounting	NOUN
fbem-29215	36	31	and	and	CCONJ
fbem-29215	36	32	undercounting	undercounte	VERB
fbem-29215	36	33	huge	huge	ADJ
fbem-29215	36	34	operating	operating	NOUN
fbem-29215	36	35	income	income	NOUN
fbem-29215	36	36	and	and	CCONJ
fbem-29215	36	37	total	total	ADJ
fbem-29215	36	38	profits	profit	NOUN
fbem-29215	36	39	in	in	ADP
fbem-29215	36	40	the	the	DET
fbem-29215	36	41	annual	annual	ADJ
fbem-29215	36	42	reports	report	NOUN
fbem-29215	36	43	of	of	ADP
fbem-29215	36	44	2021	2021	NUM
fbem-29215	36	45	and	and	CCONJ
fbem-29215	36	46	2022	2022	NUM
fbem-29215	36	47	annual	annual	ADJ
fbem-29215	36	48	reports	report	NOUN
fbem-29215	36	49	respectively	respectively	ADV
fbem-29215	36	50	.	.	PUNCT
fbem-29215	37	1	this	this	DET
fbem-29215	37	2	appalling	appalling	ADJ
fbem-29215	37	3	fraud	fraud	NOUN
fbem-29215	37	4	behavior	behavior	NOUN
fbem-29215	37	5	,	,	PUNCT
fbem-29215	37	6	not	not	PART
fbem-29215	37	7	only	only	ADV
fbem-29215	37	8	seriously	seriously	ADV
fbem-29215	37	9	violated	violate	VERB
fbem-29215	37	10	the	the	DET
fbem-29215	37	11	requirements	requirement	NOUN
fbem-29215	37	12	of	of	ADP
fbem-29215	37	13	information	information	NOUN
fbem-29215	37	14	disclosure	disclosure	NOUN
fbem-29215	37	15	regulations	regulation	NOUN
fbem-29215	37	16	,	,	PUNCT
fbem-29215	37	17	but	but	CCONJ
fbem-29215	37	18	also	also	ADV
fbem-29215	37	19	brought	bring	VERB
fbem-29215	37	20	immeasurable	immeasurable	ADJ
fbem-29215	37	21	economic	economic	ADJ
fbem-29215	37	22	losses	loss	NOUN
fbem-29215	37	23	to	to	ADP
fbem-29215	37	24	the	the	DET
fbem-29215	37	25	majority	majority	NOUN
fbem-29215	37	26	of	of	ADP
fbem-29215	37	27	investors	investor	NOUN
fbem-29215	37	28	.	.	PUNCT
fbem-29215	38	1	these	these	DET
fbem-29215	38	2	amazing	amazing	ADJ
fbem-29215	38	3	figures	figure	NOUN
fbem-29215	38	4	undoubtedly	undoubtedly	ADV
fbem-29215	38	5	reveal	reveal	VERB
fbem-29215	38	6	the	the	DET
fbem-29215	38	7	seriousness	seriousness	NOUN
fbem-29215	38	8	of	of	ADP
fbem-29215	38	9	accounting	accounting	NOUN
fbem-29215	38	10	fraud	fraud	NOUN
fbem-29215	38	11	in	in	ADP
fbem-29215	38	12	china	china	PROPN
fbem-29215	38	13	.	.	PUNCT
fbem-29215	39	1	the	the	DET
fbem-29215	39	2	variety	variety	NOUN
fbem-29215	39	3	of	of	ADP
fbem-29215	39	4	fraud	fraud	NOUN
fbem-29215	39	5	and	and	CCONJ
fbem-29215	39	6	its	its	PRON
fbem-29215	39	7	constantly	constantly	ADV
fbem-29215	39	8	updated	update	VERB
fbem-29215	39	9	tactics	tactic	NOUN
fbem-29215	39	10	has	have	AUX
fbem-29215	39	11	brought	bring	VERB
fbem-29215	39	12	great	great	ADJ
fbem-29215	39	13	challenges	challenge	NOUN
fbem-29215	39	14	to	to	ADP
fbem-29215	39	15	regulation	regulation	NOUN
fbem-29215	39	16	.	.	PUNCT
fbem-29215	40	1	to	to	ADP
fbem-29215	40	2	the	the	DET
fbem-29215	40	3	ministry	ministry	PROPN
fbem-29215	40	4	of	of	ADP
fbem-29215	40	5	finance	finance	PROPN
fbem-29215	40	6	released	release	VERB
fbem-29215	40	7	the	the	DET
fbem-29215	40	8	latest	late	ADJ
fbem-29215	40	9	accounting	accounting	NOUN
fbem-29215	40	10	information	information	NOUN
fbem-29215	40	11	quality	quality	NOUN
fbem-29215	40	12	inspection	inspection	NOUN
fbem-29215	40	13	announcement	announcement	NOUN
fbem-29215	40	14	as	as	ADP
fbem-29215	40	15	an	an	DET
fbem-29215	40	16	example	example	NOUN
fbem-29215	40	17	,	,	PUNCT
fbem-29215	40	18	asia	asia	PROPN
fbem-29215	40	19	america	america	PROPN
fbem-29215	40	20	holding	holding	PROPN
fbem-29215	40	21	group	group	PROPN
fbem-29215	40	22	co.	co.	PROPN
fbem-29215	40	23	,	,	PUNCT
fbem-29215	40	24	ltd	ltd	PROPN
fbem-29215	40	25	.	.	PROPN
fbem-29215	40	26	was	be	AUX
fbem-29215	40	27	found	find	VERB
fbem-29215	40	28	to	to	PART
fbem-29215	40	29	have	have	VERB
fbem-29215	40	30	serious	serious	ADJ
fbem-29215	40	31	financial	financial	ADJ
fbem-29215	40	32	irregularities	irregularity	NOUN
fbem-29215	40	33	,	,	PUNCT
fbem-29215	40	34	the	the	DET
fbem-29215	40	35	company	company	NOUN
fbem-29215	40	36	2022	2022	NUM
fbem-29215	40	37	less	less	ADV
fbem-29215	40	38	confirmed	confirm	VERB
fbem-29215	40	39	credit	credit	NOUN
fbem-29215	40	40	impairment	impairment	NOUN
fbem-29215	40	41	loss	loss	NOUN
fbem-29215	40	42	of	of	ADP
fbem-29215	40	43	28335840	28335840	NUM
fbem-29215	40	44	yuan	yuan	NOUN
fbem-29215	40	45	,	,	PUNCT
fbem-29215	40	46	more	more	ADV
fbem-29215	40	47	combined	combine	VERB
fbem-29215	40	48	net	net	ADJ
fbem-29215	40	49	profit	profit	NOUN
fbem-29215	40	50	corresponding	correspond	VERB
fbem-29215	40	51	amount	amount	NOUN
fbem-29215	40	52	,	,	PUNCT
fbem-29215	40	53	but	but	CCONJ
fbem-29215	40	54	also	also	ADV
fbem-29215	40	55	will	will	AUX
fbem-29215	40	56	be	be	AUX
fbem-29215	40	57	part	part	NOUN
fbem-29215	40	58	of	of	ADP
fbem-29215	40	59	the	the	DET
fbem-29215	40	60	technical	technical	ADJ
fbem-29215	40	61	personnel	personnel	NOUN
fbem-29215	40	62	wages	wage	NOUN
fbem-29215	40	63	wrongly	wrongly	ADV
fbem-29215	40	64	included	include	VERB
fbem-29215	40	65	in	in	ADP
fbem-29215	40	66	research	research	NOUN
fbem-29215	40	67	and	and	CCONJ
fbem-29215	40	68	development	development	NOUN
fbem-29215	40	69	expenses	expense	NOUN
fbem-29215	40	70	,	,	PUNCT
fbem-29215	40	71	lead	lead	VERB
fbem-29215	40	72	to	to	ADP
fbem-29215	40	73	less	less	ADJ
fbem-29215	40	74	the	the	DET
fbem-29215	40	75	main	main	ADJ
fbem-29215	40	76	business	business	NOUN
fbem-29215	40	77	cost	cost	VERB
fbem-29215	40	78	3,960,426.19	3,960,426.19	NUM
fbem-29215	40	79	yuan	yuan	NOUN
fbem-29215	40	80	.	.	PUNCT
fbem-29215	41	1	in	in	ADP
fbem-29215	41	2	the	the	DET
fbem-29215	41	3	market	market	NOUN
fbem-29215	41	4	,	,	PUNCT
fbem-29215	41	5	there	there	PRON
fbem-29215	41	6	are	be	VERB
fbem-29215	41	7	still	still	ADV
fbem-29215	41	8	some	some	DET
fbem-29215	41	9	listed	list	VERB
fbem-29215	41	10	companies	company	NOUN
fbem-29215	41	11	,	,	PUNCT
fbem-29215	41	12	private	private	ADJ
fbem-29215	41	13	and	and	CCONJ
fbem-29215	41	14	foreign	foreign	ADJ
fbem-29215	41	15	-	-	PUNCT
fbem-29215	41	16	funded	fund	VERB
fbem-29215	41	17	enterprises	enterprise	NOUN
fbem-29215	41	18	,	,	PUNCT
fbem-29215	41	19	which	which	PRON
fbem-29215	41	20	attempt	attempt	VERB
fbem-29215	41	21	to	to	PART
fbem-29215	41	22	falsely	falsely	ADV
fbem-29215	41	23	increase	increase	VERB
fbem-29215	41	24	profits	profit	NOUN
fbem-29215	41	25	and	and	CCONJ
fbem-29215	41	26	avoid	avoid	VERB
fbem-29215	41	27	tax	tax	NOUN
fbem-29215	41	28	liability	liability	NOUN
fbem-29215	41	29	by	by	ADP
fbem-29215	41	30	means	mean	NOUN
fbem-29215	41	31	of	of	ADP
fbem-29215	41	32	falsely	falsely	ADV
fbem-29215	41	33	listing	list	VERB
fbem-29215	41	34	expenses	expense	NOUN
fbem-29215	41	35	,	,	PUNCT
fbem-29215	41	36	delaying	delay	VERB
fbem-29215	41	37	payment	payment	NOUN
fbem-29215	41	38	and	and	CCONJ
fbem-29215	41	39	less	less	ADJ
fbem-29215	41	40	tax	tax	NOUN
fbem-29215	41	41	.	.	PUNCT
fbem-29215	42	1	the	the	DET
fbem-29215	42	2	various	various	ADJ
fbem-29215	42	3	means	mean	NOUN
fbem-29215	42	4	of	of	ADP
fbem-29215	42	5	fraud	fraud	NOUN
fbem-29215	42	6	are	be	AUX
fbem-29215	42	7	impossible	impossible	ADJ
fbem-29215	42	8	to	to	PART
fbem-29215	42	9	prevent	prevent	VERB
fbem-29215	42	10	[	[	X
fbem-29215	42	11	2	2	NUM
fbem-29215	42	12	]	]	PUNCT
fbem-29215	42	13	.	.	PUNCT
fbem-29215	43	1	more	more	ADV
fbem-29215	43	2	worryingly	worryingly	ADV
fbem-29215	43	3	is	be	AUX
fbem-29215	43	4	that	that	SCONJ
fbem-29215	43	5	the	the	DET
fbem-29215	43	6	wide	wide	ADJ
fbem-29215	43	7	number	number	NOUN
fbem-29215	43	8	of	of	ADP
fbem-29215	43	9	participants	participant	NOUN
fbem-29215	43	10	in	in	ADP
fbem-29215	43	11	accounting	accounting	NOUN
fbem-29215	43	12	fraud	fraud	NOUN
fbem-29215	43	13	,	,	PUNCT
fbem-29215	43	14	almost	almost	ADV
fbem-29215	43	15	covering	cover	VERB
fbem-29215	43	16	the	the	DET
fbem-29215	43	17	entire	entire	ADJ
fbem-29215	43	18	enterprise	enterprise	NOUN
fbem-29215	43	19	ecological	ecological	ADJ
fbem-29215	43	20	chain	chain	NOUN
fbem-29215	43	21	.	.	PUNCT
fbem-29215	44	1	due	due	ADP
fbem-29215	44	2	to	to	ADP
fbem-29215	44	3	historical	historical	ADJ
fbem-29215	44	4	reasons	reason	NOUN
fbem-29215	44	5	,	,	PUNCT
fbem-29215	44	6	the	the	DET
fbem-29215	44	7	phenomenon	phenomenon	NOUN
fbem-29215	44	8	of	of	ADP
fbem-29215	44	9	a	a	DET
fbem-29215	44	10	dominant	dominant	ADJ
fbem-29215	44	11	listed	list	VERB
fbem-29215	44	12	company	company	NOUN
fbem-29215	44	13	in	in	ADP
fbem-29215	44	14	china	china	PROPN
fbem-29215	44	15	is	be	AUX
fbem-29215	44	16	more	more	ADV
fbem-29215	44	17	common	common	ADJ
fbem-29215	44	18	,	,	PUNCT
fbem-29215	44	19	and	and	CCONJ
fbem-29215	44	20	the	the	DET
fbem-29215	44	21	major	major	ADJ
fbem-29215	44	22	shareholders	shareholder	NOUN
fbem-29215	44	23	are	be	AUX
fbem-29215	44	24	often	often	ADV
fbem-29215	44	25	able	able	ADJ
fbem-29215	44	26	to	to	PART
fbem-29215	44	27	manipulate	manipulate	VERB
fbem-29215	44	28	the	the	DET
fbem-29215	44	29	accounting	accounting	NOUN
fbem-29215	44	30	fraud	fraud	NOUN
fbem-29215	44	31	.	.	PUNCT
fbem-29215	45	1	this	this	DET
fbem-29215	45	2	behavior	behavior	NOUN
fbem-29215	45	3	does	do	AUX
fbem-29215	45	4	not	not	PART
fbem-29215	45	5	exist	exist	VERB
fbem-29215	45	6	in	in	ADP
fbem-29215	45	7	isolation	isolation	NOUN
fbem-29215	45	8	,	,	PUNCT
fbem-29215	45	9	but	but	CCONJ
fbem-29215	45	10	also	also	ADV
fbem-29215	45	11	requires	require	VERB
fbem-29215	45	12	the	the	DET
fbem-29215	45	13	audit	audit	NOUN
fbem-29215	45	14	behavior	behavior	NOUN
fbem-29215	45	15	of	of	ADP
fbem-29215	45	16	external	external	ADJ
fbem-29215	45	17	certified	certify	VERB
fbem-29215	45	18	public	public	ADJ
fbem-29215	45	19	accountants	accountant	NOUN
fbem-29215	45	20	and	and	CCONJ
fbem-29215	45	21	the	the	DET
fbem-29215	45	22	cooperation	cooperation	NOUN
fbem-29215	45	23	of	of	ADP
fbem-29215	45	24	internal	internal	ADJ
fbem-29215	45	25	accounting	accounting	NOUN
fbem-29215	45	26	personnel	personnel	NOUN
fbem-29215	45	27	to	to	PART
fbem-29215	45	28	be	be	AUX
fbem-29215	45	29	implemented	implement	VERB
fbem-29215	45	30	.	.	PUNCT
fbem-29215	46	1	3	3	X
fbem-29215	46	2	.	.	X
fbem-29215	46	3	analysis	analysis	NOUN
fbem-29215	46	4	of	of	ADP
fbem-29215	46	5	accounting	accounting	NOUN
fbem-29215	46	6	fraud	fraud	NOUN
fbem-29215	46	7	causes	cause	NOUN
fbem-29215	46	8	of	of	ADP
fbem-29215	46	9	listed	list	VERB
fbem-29215	46	10	companies	company	NOUN
fbem-29215	46	11	3.1	3.1	NUM
fbem-29215	46	12	.	.	PUNCT
fbem-29215	47	1	interest	interest	NOUN
fbem-29215	47	2	-	-	PUNCT
fbem-29215	47	3	driven	drive	VERB
fbem-29215	47	4	development	development	NOUN
fbem-29215	47	5	interests	interest	NOUN
fbem-29215	47	6	,	,	PUNCT
fbem-29215	47	7	as	as	ADP
fbem-29215	47	8	the	the	DET
fbem-29215	47	9	core	core	NOUN
fbem-29215	47	10	driving	driving	NOUN
fbem-29215	47	11	force	force	NOUN
fbem-29215	47	12	of	of	ADP
fbem-29215	47	13	market	market	NOUN
fbem-29215	47	14	economic	economic	ADJ
fbem-29215	47	15	activities	activity	NOUN
fbem-29215	47	16	,	,	PUNCT
fbem-29215	47	17	have	have	AUX
fbem-29215	47	18	also	also	ADV
fbem-29215	47	19	become	become	VERB
fbem-29215	47	20	the	the	DET
fbem-29215	47	21	most	most	ADV
fbem-29215	47	22	essential	essential	ADJ
fbem-29215	47	23	and	and	CCONJ
fbem-29215	47	24	direct	direct	ADJ
fbem-29215	47	25	inducement	inducement	NOUN
fbem-29215	47	26	of	of	ADP
fbem-29215	47	27	accounting	accounting	NOUN
fbem-29215	47	28	fraud	fraud	NOUN
fbem-29215	47	29	of	of	ADP
fbem-29215	47	30	listed	list	VERB
fbem-29215	47	31	companies	company	NOUN
fbem-29215	47	32	.	.	PUNCT
fbem-29215	48	1	in	in	ADP
fbem-29215	48	2	the	the	DET
fbem-29215	48	3	fierce	fierce	ADJ
fbem-29215	48	4	market	market	NOUN
fbem-29215	48	5	competition	competition	NOUN
fbem-29215	48	6	,	,	PUNCT
fbem-29215	48	7	enterprises	enterprise	NOUN
fbem-29215	48	8	are	be	AUX
fbem-29215	48	9	facing	face	VERB
fbem-29215	48	10	multiple	multiple	ADJ
fbem-29215	48	11	challenges	challenge	NOUN
fbem-29215	48	12	such	such	ADJ
fbem-29215	48	13	as	as	ADP
fbem-29215	48	14	performance	performance	NOUN
fbem-29215	48	15	pressure	pressure	NOUN
fbem-29215	48	16	,	,	PUNCT
fbem-29215	48	17	stock	stock	NOUN
fbem-29215	48	18	price	price	NOUN
fbem-29215	48	19	fluctuations	fluctuation	NOUN
fbem-29215	48	20	and	and	CCONJ
fbem-29215	48	21	financing	financing	NOUN
fbem-29215	48	22	needs	need	NOUN
fbem-29215	48	23	.	.	PUNCT
fbem-29215	49	1	in	in	ADP
fbem-29215	49	2	order	order	NOUN
fbem-29215	49	3	to	to	PART
fbem-29215	49	4	maintain	maintain	VERB
fbem-29215	49	5	a	a	DET
fbem-29215	49	6	good	good	ADJ
fbem-29215	49	7	market	market	NOUN
fbem-29215	49	8	image	image	NOUN
fbem-29215	49	9	,	,	PUNCT
fbem-29215	49	10	attract	attract	VERB
fbem-29215	49	11	investors	investor	NOUN
fbem-29215	49	12	,	,	PUNCT
fbem-29215	49	13	or	or	CCONJ
fbem-29215	49	14	meet	meet	VERB
fbem-29215	49	15	specific	specific	ADJ
fbem-29215	49	16	financial	financial	ADJ
fbem-29215	49	17	indicators	indicator	NOUN
fbem-29215	49	18	to	to	PART
fbem-29215	49	19	achieve	achieve	VERB
fbem-29215	49	20	financing	financing	NOUN
fbem-29215	49	21	,	,	PUNCT
fbem-29215	49	22	mergers	merger	NOUN
fbem-29215	49	23	and	and	CCONJ
fbem-29215	49	24	acquisitions	acquisition	NOUN
fbem-29215	49	25	and	and	CCONJ
fbem-29215	49	26	other	other	ADJ
fbem-29215	49	27	purposes	purpose	NOUN
fbem-29215	49	28	,	,	PUNCT
fbem-29215	49	29	some	some	DET
fbem-29215	49	30	listed	list	VERB
fbem-29215	49	31	companies	company	NOUN
fbem-29215	49	32	do	do	AUX
fbem-29215	49	33	not	not	PART
fbem-29215	49	34	hesitate	hesitate	VERB
fbem-29215	49	35	to	to	PART
fbem-29215	49	36	take	take	VERB
fbem-29215	49	37	risks	risk	NOUN
fbem-29215	49	38	to	to	PART
fbem-29215	49	39	whitewash	whitewash	VERB
fbem-29215	49	40	financial	financial	ADJ
fbem-29215	49	41	statements	statement	NOUN
fbem-29215	49	42	through	through	ADP
fbem-29215	49	43	accounting	accounting	NOUN
fbem-29215	49	44	fraud	fraud	NOUN
fbem-29215	49	45	,	,	PUNCT
fbem-29215	49	46	exaggerate	exaggerate	VERB
fbem-29215	49	47	performance	performance	NOUN
fbem-29215	49	48	and	and	CCONJ
fbem-29215	49	49	cover	cover	VERB
fbem-29215	49	50	up	up	ADP
fbem-29215	49	51	problems	problem	NOUN
fbem-29215	49	52	.	.	PUNCT
fbem-29215	50	1	although	although	SCONJ
fbem-29215	50	2	this	this	DET
fbem-29215	50	3	short	short	ADJ
fbem-29215	50	4	-	-	PUNCT
fbem-29215	50	5	sighted	sighted	ADJ
fbem-29215	50	6	behavior	behavior	NOUN
fbem-29215	50	7	may	may	AUX
fbem-29215	50	8	bring	bring	VERB
fbem-29215	50	9	temporary	temporary	ADJ
fbem-29215	50	10	benefits	benefit	NOUN
fbem-29215	50	11	,	,	PUNCT
fbem-29215	50	12	but	but	CCONJ
fbem-29215	50	13	in	in	ADP
fbem-29215	50	14	the	the	DET
fbem-29215	50	15	long	long	ADJ
fbem-29215	50	16	run	run	NOUN
fbem-29215	50	17	,	,	PUNCT
fbem-29215	50	18	it	it	PRON
fbem-29215	50	19	will	will	AUX
fbem-29215	50	20	seriously	seriously	ADV
fbem-29215	50	21	damage	damage	VERB
fbem-29215	50	22	the	the	DET
fbem-29215	50	23	reputation	reputation	NOUN
fbem-29215	50	24	and	and	CCONJ
fbem-29215	50	25	long	long	ADJ
fbem-29215	50	26	-	-	PUNCT
fbem-29215	50	27	term	term	NOUN
fbem-29215	50	28	development	development	NOUN
fbem-29215	50	29	of	of	ADP
fbem-29215	50	30	the	the	DET
fbem-29215	50	31	enterprise	enterprise	NOUN
fbem-29215	50	32	,	,	PUNCT
fbem-29215	50	33	and	and	CCONJ
fbem-29215	50	34	even	even	ADV
fbem-29215	50	35	cause	cause	VERB
fbem-29215	50	36	legal	legal	ADJ
fbem-29215	50	37	disputes	dispute	NOUN
fbem-29215	50	38	,	,	PUNCT
fbem-29215	50	39	leading	lead	VERB
fbem-29215	50	40	to	to	ADP
fbem-29215	50	41	the	the	DET
fbem-29215	50	42	crisis	crisis	NOUN
fbem-29215	50	43	of	of	ADP
fbem-29215	50	44	the	the	DET
fbem-29215	50	45	enterprise	enterprise	NOUN
fbem-29215	50	46	[	[	X
fbem-29215	50	47	5	5	NUM
fbem-29215	50	48	]	]	PUNCT
fbem-29215	50	49	.	.	PUNCT
fbem-29215	51	1	3.2	3.2	NUM
fbem-29215	51	2	.	.	PUNCT
fbem-29215	52	1	the	the	DET
fbem-29215	52	2	quality	quality	NOUN
fbem-29215	52	3	of	of	ADP
fbem-29215	52	4	relevant	relevant	ADJ
fbem-29215	52	5	personnel	personnel	NOUN
fbem-29215	52	6	is	be	AUX
fbem-29215	52	7	low	low	ADJ
fbem-29215	52	8	in	in	ADP
fbem-29215	52	9	addition	addition	NOUN
fbem-29215	52	10	to	to	ADP
fbem-29215	52	11	the	the	DET
fbem-29215	52	12	profit	profit	NOUN
fbem-29215	52	13	-	-	PUNCT
fbem-29215	52	14	driven	drive	VERB
fbem-29215	52	15	,	,	PUNCT
fbem-29215	52	16	the	the	DET
fbem-29215	52	17	low	low	ADJ
fbem-29215	52	18	quality	quality	NOUN
fbem-29215	52	19	of	of	ADP
fbem-29215	52	20	relevant	relevant	ADJ
fbem-29215	52	21	personnel	personnel	NOUN
fbem-29215	52	22	is	be	AUX
fbem-29215	52	23	also	also	ADV
fbem-29215	52	24	one	one	NUM
fbem-29215	52	25	of	of	ADP
fbem-29215	52	26	the	the	DET
fbem-29215	52	27	important	important	ADJ
fbem-29215	52	28	reasons	reason	NOUN
fbem-29215	52	29	for	for	ADP
fbem-29215	52	30	accounting	accounting	NOUN
fbem-29215	52	31	fraud	fraud	NOUN
fbem-29215	52	32	.	.	PUNCT
fbem-29215	53	1	the	the	DET
fbem-29215	53	2	relevant	relevant	ADJ
fbem-29215	53	3	personnel	personnel	NOUN
fbem-29215	53	4	here	here	ADV
fbem-29215	53	5	include	include	VERB
fbem-29215	53	6	not	not	PART
fbem-29215	53	7	only	only	ADV
fbem-29215	53	8	accounting	account	VERB
fbem-29215	53	9	personnel	personnel	NOUN
fbem-29215	53	10	directly	directly	ADV
fbem-29215	53	11	involved	involve	VERB
fbem-29215	53	12	in	in	ADP
fbem-29215	53	13	accounting	accounting	NOUN
fbem-29215	53	14	work	work	NOUN
fbem-29215	53	15	,	,	PUNCT
fbem-29215	53	16	but	but	CCONJ
fbem-29215	53	17	also	also	ADV
fbem-29215	53	18	certified	certify	VERB
fbem-29215	53	19	public	public	ADJ
fbem-29215	53	20	accountants	accountant	NOUN
fbem-29215	53	21	responsible	responsible	ADJ
fbem-29215	53	22	for	for	ADP
fbem-29215	53	23	audit	audit	NOUN
fbem-29215	53	24	supervision	supervision	NOUN
fbem-29215	53	25	.	.	PUNCT
fbem-29215	54	1	the	the	DET
fbem-29215	54	2	professional	professional	ADJ
fbem-29215	54	3	quality	quality	NOUN
fbem-29215	54	4	of	of	ADP
fbem-29215	54	5	some	some	DET
fbem-29215	54	6	accountants	accountant	NOUN
fbem-29215	54	7	is	be	AUX
fbem-29215	54	8	not	not	PART
fbem-29215	54	9	high	high	ADJ
fbem-29215	54	10	,	,	PUNCT
fbem-29215	54	11	and	and	CCONJ
fbem-29215	54	12	the	the	DET
fbem-29215	54	13	understanding	understanding	NOUN
fbem-29215	54	14	of	of	ADP
fbem-29215	54	15	accounting	accounting	NOUN
fbem-29215	54	16	standards	standard	NOUN
fbem-29215	54	17	and	and	CCONJ
fbem-29215	54	18	regulations	regulation	NOUN
fbem-29215	54	19	is	be	AUX
fbem-29215	54	20	not	not	PART
fbem-29215	54	21	deep	deep	ADJ
fbem-29215	54	22	enough	enough	ADV
fbem-29215	54	23	,	,	PUNCT
fbem-29215	54	24	and	and	CCONJ
fbem-29215	54	25	they	they	PRON
fbem-29215	54	26	may	may	AUX
fbem-29215	54	27	go	go	VERB
fbem-29215	54	28	astray	astray	ADV
fbem-29215	54	29	due	due	ADP
fbem-29215	54	30	to	to	ADP
fbem-29215	54	31	ignorance	ignorance	NOUN
fbem-29215	54	32	or	or	CCONJ
fbem-29215	54	33	misunderstanding	misunderstanding	NOUN
fbem-29215	54	34	.	.	PUNCT
fbem-29215	55	1	their	their	PRON
fbem-29215	55	2	moral	moral	ADJ
fbem-29215	55	3	concepts	concept	NOUN
fbem-29215	55	4	may	may	AUX
fbem-29215	55	5	also	also	ADV
fbem-29215	55	6	be	be	AUX
fbem-29215	55	7	biased	bias	VERB
fbem-29215	55	8	,	,	PUNCT
fbem-29215	55	9	lack	lack	NOUN
fbem-29215	55	10	of	of	ADP
fbem-29215	55	11	professional	professional	ADJ
fbem-29215	55	12	ethics	ethic	NOUN
fbem-29215	55	13	and	and	CCONJ
fbem-29215	55	14	responsibility	responsibility	NOUN
fbem-29215	55	15	,	,	PUNCT
fbem-29215	55	16	vulnerable	vulnerable	ADJ
fbem-29215	55	17	to	to	ADP
fbem-29215	55	18	external	external	ADJ
fbem-29215	55	19	temptation	temptation	NOUN
fbem-29215	55	20	to	to	PART
fbem-29215	55	21	participate	participate	VERB
fbem-29215	55	22	in	in	ADP
fbem-29215	55	23	fraud	fraud	NOUN
fbem-29215	55	24	.	.	PUNCT
fbem-29215	56	1	as	as	ADP
fbem-29215	56	2	an	an	DET
fbem-29215	56	3	important	important	ADJ
fbem-29215	56	4	gatekeeper	gatekeeper	NOUN
fbem-29215	56	5	of	of	ADP
fbem-29215	56	6	the	the	DET
fbem-29215	56	7	capital	capital	NOUN
fbem-29215	56	8	market	market	NOUN
fbem-29215	56	9	,	,	PUNCT
fbem-29215	56	10	the	the	DET
fbem-29215	56	11	professional	professional	ADJ
fbem-29215	56	12	quality	quality	NOUN
fbem-29215	56	13	and	and	CCONJ
fbem-29215	56	14	professional	professional	ADJ
fbem-29215	56	15	ethics	ethic	NOUN
fbem-29215	56	16	of	of	ADP
fbem-29215	56	17	cpa	cpa	PROPN
fbem-29215	56	18	are	be	AUX
fbem-29215	56	19	equally	equally	ADV
fbem-29215	56	20	important	important	ADJ
fbem-29215	56	21	.	.	PUNCT
fbem-29215	57	1	in	in	ADP
fbem-29215	57	2	reality	reality	NOUN
fbem-29215	57	3	,	,	PUNCT
fbem-29215	57	4	although	although	SCONJ
fbem-29215	57	5	some	some	DET
fbem-29215	57	6	certified	certify	VERB
fbem-29215	57	7	public	public	ADJ
fbem-29215	57	8	accountants	accountant	NOUN
fbem-29215	57	9	have	have	AUX
fbem-29215	57	10	obtained	obtain	VERB
fbem-29215	57	11	professional	professional	ADJ
fbem-29215	57	12	qualifications	qualification	NOUN
fbem-29215	57	13	,	,	PUNCT
fbem-29215	57	14	they	they	PRON
fbem-29215	57	15	lack	lack	VERB
fbem-29215	57	16	practical	practical	ADJ
fbem-29215	57	17	audit	audit	NOUN
fbem-29215	57	18	experience	experience	NOUN
fbem-29215	57	19	,	,	PUNCT
fbem-29215	57	20	and	and	CCONJ
fbem-29215	57	21	it	it	PRON
fbem-29215	57	22	is	be	AUX
fbem-29215	57	23	often	often	ADV
fbem-29215	57	24	difficult	difficult	ADJ
fbem-29215	57	25	to	to	PART
fbem-29215	57	26	make	make	VERB
fbem-29215	57	27	accurate	accurate	ADJ
fbem-29215	57	28	judgments	judgment	NOUN
fbem-29215	57	29	in	in	ADP
fbem-29215	57	30	the	the	DET
fbem-29215	57	31	face	face	NOUN
fbem-29215	57	32	of	of	ADP
fbem-29215	57	33	complex	complex	ADJ
fbem-29215	57	34	business	business	NOUN
fbem-29215	57	35	conditions	condition	NOUN
fbem-29215	57	36	.	.	PUNCT
fbem-29215	58	1	what	what	PRON
fbem-29215	58	2	is	be	AUX
fbem-29215	58	3	more	more	ADV
fbem-29215	58	4	serious	serious	ADJ
fbem-29215	58	5	is	be	AUX
fbem-29215	58	6	that	that	SCONJ
fbem-29215	58	7	some	some	DET
fbem-29215	58	8	certified	certify	VERB
fbem-29215	58	9	public	public	ADJ
fbem-29215	58	10	accountants	accountant	NOUN
fbem-29215	58	11	may	may	AUX
fbem-29215	58	12	give	give	VERB
fbem-29215	58	13	up	up	ADP
fbem-29215	58	14	their	their	PRON
fbem-29215	58	15	principles	principle	NOUN
fbem-29215	58	16	and	and	CCONJ
fbem-29215	58	17	issue	issue	VERB
fbem-29215	58	18	false	false	ADJ
fbem-29215	58	19	audit	audit	NOUN
fbem-29215	58	20	opinions	opinion	NOUN
fbem-29215	58	21	due	due	ADP
fbem-29215	58	22	to	to	ADP
fbem-29215	58	23	the	the	DET
fbem-29215	58	24	lure	lure	NOUN
fbem-29215	58	25	of	of	ADP
fbem-29215	58	26	the	the	DET
fbem-29215	58	27	interests	interest	NOUN
fbem-29215	58	28	of	of	ADP
fbem-29215	58	29	the	the	DET
fbem-29215	58	30	enterprise	enterprise	NOUN
fbem-29215	58	31	,	,	PUNCT
fbem-29215	58	32	so	so	SCONJ
fbem-29215	58	33	as	as	SCONJ
fbem-29215	58	34	to	to	PART
fbem-29215	58	35	put	put	VERB
fbem-29215	58	36	on	on	ADP
fbem-29215	58	37	the	the	DET
fbem-29215	58	38	"	"	PUNCT
fbem-29215	58	39	legal	legal	ADJ
fbem-29215	58	40	"	"	PUNCT
fbem-29215	58	41	cloak	cloak	NOUN
fbem-29215	58	42	for	for	ADP
fbem-29215	58	43	the	the	DET
fbem-29215	58	44	fraud	fraud	NOUN
fbem-29215	58	45	of	of	ADP
fbem-29215	58	46	the	the	DET
fbem-29215	58	47	enterprise	enterprise	NOUN
fbem-29215	58	48	.	.	PUNCT
fbem-29215	59	1	4	4	X
fbem-29215	59	2	.	.	X
fbem-29215	59	3	dentification	dentification	NOUN
fbem-29215	59	4	of	of	ADP
fbem-29215	59	5	accounting	accounting	NOUN
fbem-29215	59	6	fraud	fraud	NOUN
fbem-29215	59	7	of	of	ADP
fbem-29215	59	8	listed	list	VERB
fbem-29215	59	9	companies	company	NOUN
fbem-29215	59	10	4.1	4.1	NUM
fbem-29215	59	11	.	.	PUNCT
fbem-29215	60	1	identify	identify	VERB
fbem-29215	60	2	content	content	NOUN
fbem-29215	60	3	clearly	clearly	ADV
fbem-29215	60	4	4.1.1	4.1.1	NUM
fbem-29215	60	5	.	.	PUNCT
fbem-29215	61	1	identification	identification	NOUN
fbem-29215	61	2	of	of	ADP
fbem-29215	61	3	solvency	solvency	NOUN
fbem-29215	61	4	indicators	indicator	NOUN
fbem-29215	61	5	to	to	PART
fbem-29215	61	6	scientifically	scientifically	ADV
fbem-29215	61	7	and	and	CCONJ
fbem-29215	61	8	effectively	effectively	ADV
fbem-29215	61	9	identify	identify	VERB
fbem-29215	61	10	accounting	accounting	NOUN
fbem-29215	61	11	fraud	fraud	NOUN
fbem-29215	61	12	in	in	ADP
fbem-29215	61	13	listed	list	VERB
fbem-29215	61	14	companies	company	NOUN
fbem-29215	61	15	,	,	PUNCT
fbem-29215	61	16	solvency	solvency	NOUN
fbem-29215	61	17	indicators	indicator	NOUN
fbem-29215	61	18	should	should	AUX
fbem-29215	61	19	be	be	AUX
fbem-29215	61	20	considered	consider	VERB
fbem-29215	61	21	as	as	ADP
fbem-29215	61	22	core	core	NOUN
fbem-29215	61	23	elements	element	NOUN
fbem-29215	61	24	.	.	PUNCT
fbem-29215	62	1	the	the	DET
fbem-29215	62	2	continuous	continuous	ADJ
fbem-29215	62	3	operation	operation	NOUN
fbem-29215	62	4	of	of	ADP
fbem-29215	62	5	listed	list	VERB
fbem-29215	62	6	106	106	NUM
fbem-29215	62	7	companies	company	NOUN
fbem-29215	62	8	relies	rely	VERB
fbem-29215	62	9	on	on	ADP
fbem-29215	62	10	their	their	PRON
fbem-29215	62	11	fundamental	fundamental	ADJ
fbem-29215	62	12	ability	ability	NOUN
fbem-29215	62	13	to	to	PART
fbem-29215	62	14	pay	pay	VERB
fbem-29215	62	15	off	off	ADP
fbem-29215	62	16	debts	debt	NOUN
fbem-29215	62	17	when	when	SCONJ
fbem-29215	62	18	due	due	ADJ
fbem-29215	62	19	,	,	PUNCT
fbem-29215	62	20	and	and	CCONJ
fbem-29215	62	21	the	the	DET
fbem-29215	62	22	quick	quick	ADJ
fbem-29215	62	23	ratio	ratio	NOUN
fbem-29215	62	24	,	,	PUNCT
fbem-29215	62	25	as	as	ADP
fbem-29215	62	26	a	a	DET
fbem-29215	62	27	key	key	ADJ
fbem-29215	62	28	indicator	indicator	NOUN
fbem-29215	62	29	that	that	PRON
fbem-29215	62	30	directly	directly	ADV
fbem-29215	62	31	reflects	reflect	VERB
fbem-29215	62	32	a	a	DET
fbem-29215	62	33	company	company	NOUN
fbem-29215	62	34	's	's	PART
fbem-29215	62	35	short	short	ADJ
fbem-29215	62	36	-	-	PUNCT
fbem-29215	62	37	term	term	NOUN
fbem-29215	62	38	solvency	solvency	NOUN
fbem-29215	62	39	and	and	CCONJ
fbem-29215	62	40	the	the	DET
fbem-29215	62	41	protection	protection	NOUN
fbem-29215	62	42	of	of	ADP
fbem-29215	62	43	creditors	creditor	NOUN
fbem-29215	62	44	'	'	PART
fbem-29215	62	45	rights	right	NOUN
fbem-29215	62	46	,	,	PUNCT
fbem-29215	62	47	is	be	AUX
fbem-29215	62	48	crucial	crucial	ADJ
fbem-29215	62	49	for	for	ADP
fbem-29215	62	50	measuring	measure	VERB
fbem-29215	62	51	the	the	DET
fbem-29215	62	52	financial	financial	ADJ
fbem-29215	62	53	status	status	NOUN
fbem-29215	62	54	of	of	ADP
fbem-29215	62	55	enterprises	enterprise	NOUN
fbem-29215	62	56	.	.	PUNCT
fbem-29215	63	1	therefore	therefore	ADV
fbem-29215	63	2	,	,	PUNCT
fbem-29215	63	3	to	to	PART
fbem-29215	63	4	ensure	ensure	VERB
fbem-29215	63	5	accurate	accurate	ADJ
fbem-29215	63	6	identification	identification	NOUN
fbem-29215	63	7	of	of	ADP
fbem-29215	63	8	accounting	accounting	NOUN
fbem-29215	63	9	fraud	fraud	NOUN
fbem-29215	63	10	,	,	PUNCT
fbem-29215	63	11	it	it	PRON
fbem-29215	63	12	is	be	AUX
fbem-29215	63	13	necessary	necessary	ADJ
fbem-29215	63	14	to	to	PART
fbem-29215	63	15	comprehensively	comprehensively	ADV
fbem-29215	63	16	analyze	analyze	VERB
fbem-29215	63	17	solvency	solvency	NOUN
fbem-29215	63	18	indicators	indicator	NOUN
fbem-29215	63	19	and	and	CCONJ
fbem-29215	63	20	develop	develop	VERB
fbem-29215	63	21	a	a	DET
fbem-29215	63	22	complete	complete	ADJ
fbem-29215	63	23	identification	identification	NOUN
fbem-29215	63	24	plan	plan	NOUN
fbem-29215	63	25	.	.	PUNCT
fbem-29215	64	1	as	as	SCONJ
fbem-29215	64	2	shown	show	VERB
fbem-29215	64	3	in	in	ADP
fbem-29215	64	4	figure	figure	NOUN
fbem-29215	64	5	1	1	NUM
fbem-29215	64	6	.	.	PUNCT
fbem-29215	65	1	the	the	DET
fbem-29215	65	2	foundation	foundation	NOUN
fbem-29215	65	3	for	for	ADP
fbem-29215	65	4	the	the	DET
fbem-29215	65	5	survival	survival	NOUN
fbem-29215	65	6	and	and	CCONJ
fbem-29215	65	7	development	development	NOUN
fbem-29215	65	8	of	of	ADP
fbem-29215	65	9	listed	list	VERB
fbem-29215	65	10	companies	company	NOUN
fbem-29215	65	11	lies	lie	VERB
fbem-29215	65	12	in	in	ADP
fbem-29215	65	13	ensuring	ensure	VERB
fbem-29215	65	14	the	the	DET
fbem-29215	65	15	repayment	repayment	NOUN
fbem-29215	65	16	of	of	ADP
fbem-29215	65	17	debts	debt	NOUN
fbem-29215	65	18	when	when	SCONJ
fbem-29215	65	19	due	due	ADJ
fbem-29215	65	20	.	.	PUNCT
fbem-29215	66	1	the	the	DET
fbem-29215	66	2	quick	quick	ADJ
fbem-29215	66	3	ratio	ratio	NOUN
fbem-29215	66	4	,	,	PUNCT
fbem-29215	66	5	as	as	ADP
fbem-29215	66	6	an	an	DET
fbem-29215	66	7	important	important	ADJ
fbem-29215	66	8	indicator	indicator	NOUN
fbem-29215	66	9	for	for	ADP
fbem-29215	66	10	measuring	measure	VERB
fbem-29215	66	11	a	a	DET
fbem-29215	66	12	company	company	NOUN
fbem-29215	66	13	's	's	PART
fbem-29215	66	14	solvency	solvency	NOUN
fbem-29215	66	15	,	,	PUNCT
fbem-29215	66	16	is	be	AUX
fbem-29215	66	17	crucial	crucial	ADJ
fbem-29215	66	18	for	for	ADP
fbem-29215	66	19	assessing	assess	VERB
fbem-29215	66	20	the	the	DET
fbem-29215	66	21	financial	financial	ADJ
fbem-29215	66	22	stability	stability	NOUN
fbem-29215	66	23	of	of	ADP
fbem-29215	66	24	the	the	DET
fbem-29215	66	25	company	company	NOUN
fbem-29215	66	26	.	.	PUNCT
fbem-29215	67	1	the	the	DET
fbem-29215	67	2	level	level	NOUN
fbem-29215	67	3	of	of	ADP
fbem-29215	67	4	the	the	DET
fbem-29215	67	5	debt	debt	NOUN
fbem-29215	67	6	-	-	PUNCT
fbem-29215	67	7	to	to	ADP
fbem-29215	67	8	-	-	PUNCT
fbem-29215	67	9	asset	asset	NOUN
fbem-29215	67	10	ratio	ratio	NOUN
fbem-29215	67	11	directly	directly	ADV
fbem-29215	67	12	reflects	reflect	VERB
fbem-29215	67	13	the	the	DET
fbem-29215	67	14	company	company	NOUN
fbem-29215	67	15	's	's	PART
fbem-29215	67	16	longterm	longterm	ADJ
fbem-29215	67	17	solvency	solvency	NOUN
fbem-29215	67	18	and	and	CCONJ
fbem-29215	67	19	the	the	DET
fbem-29215	67	20	level	level	NOUN
fbem-29215	67	21	of	of	ADP
fbem-29215	67	22	protection	protection	NOUN
fbem-29215	67	23	of	of	ADP
fbem-29215	67	24	creditors	creditor	NOUN
fbem-29215	67	25	'	'	PART
fbem-29215	67	26	rights	right	NOUN
fbem-29215	67	27	,	,	PUNCT
fbem-29215	67	28	with	with	ADP
fbem-29215	67	29	a	a	DET
fbem-29215	67	30	high	high	ADJ
fbem-29215	67	31	debt	debt	NOUN
fbem-29215	67	32	-	-	PUNCT
fbem-29215	67	33	to	to	ADP
fbem-29215	67	34	-	-	PUNCT
fbem-29215	67	35	asset	asset	NOUN
fbem-29215	67	36	ratio	ratio	NOUN
fbem-29215	67	37	often	often	ADV
fbem-29215	67	38	indicating	indicate	VERB
fbem-29215	67	39	higher	high	ADJ
fbem-29215	67	40	risk	risk	NOUN
fbem-29215	67	41	.	.	PUNCT
fbem-29215	68	1	when	when	SCONJ
fbem-29215	68	2	assessing	assess	VERB
fbem-29215	68	3	the	the	DET
fbem-29215	68	4	risk	risk	NOUN
fbem-29215	68	5	of	of	ADP
fbem-29215	68	6	accounting	accounting	NOUN
fbem-29215	68	7	fraud	fraud	NOUN
fbem-29215	68	8	,	,	PUNCT
fbem-29215	68	9	it	it	PRON
fbem-29215	68	10	is	be	AUX
fbem-29215	68	11	necessary	necessary	ADJ
fbem-29215	68	12	to	to	PART
fbem-29215	68	13	deeply	deeply	ADV
fbem-29215	68	14	analyze	analyze	VERB
fbem-29215	68	15	the	the	DET
fbem-29215	68	16	debt	debt	NOUN
fbem-29215	68	17	-	-	PUNCT
fbem-29215	68	18	to	to	ADP
fbem-29215	68	19	-	-	PUNCT
fbem-29215	68	20	asset	asset	NOUN
fbem-29215	68	21	ratio	ratio	NOUN
fbem-29215	68	22	to	to	PART
fbem-29215	68	23	accurately	accurately	ADV
fbem-29215	68	24	grasp	grasp	VERB
fbem-29215	68	25	the	the	DET
fbem-29215	68	26	company	company	NOUN
fbem-29215	68	27	's	's	PART
fbem-29215	68	28	solvency	solvency	NOUN
fbem-29215	68	29	.	.	PUNCT
fbem-29215	69	1	the	the	DET
fbem-29215	69	2	interest	interest	NOUN
fbem-29215	69	3	coverage	coverage	NOUN
fbem-29215	69	4	ratio	ratio	NOUN
fbem-29215	69	5	reveals	reveal	VERB
fbem-29215	69	6	the	the	DET
fbem-29215	69	7	extent	extent	NOUN
fbem-29215	69	8	to	to	PART
fbem-29215	69	9	which	which	PRON
fbem-29215	69	10	a	a	DET
fbem-29215	69	11	company	company	NOUN
fbem-29215	69	12	's	's	PART
fbem-29215	69	13	profitability	profitability	NOUN
fbem-29215	69	14	supports	support	VERB
fbem-29215	69	15	its	its	PRON
fbem-29215	69	16	solvency	solvency	NOUN
fbem-29215	69	17	by	by	ADP
fbem-29215	69	18	calculating	calculate	VERB
fbem-29215	69	19	the	the	DET
fbem-29215	69	20	ratio	ratio	NOUN
fbem-29215	69	21	of	of	ADP
fbem-29215	69	22	earnings	earning	NOUN
fbem-29215	69	23	before	before	ADP
fbem-29215	69	24	interest	interest	NOUN
fbem-29215	69	25	and	and	CCONJ
fbem-29215	69	26	taxes	taxis	NOUN
fbem-29215	69	27	to	to	ADP
fbem-29215	69	28	interest	interest	NOUN
fbem-29215	69	29	expenses	expense	NOUN
fbem-29215	69	30	:	:	PUNCT
fbem-29215	69	31	when	when	SCONJ
fbem-29215	69	32	this	this	DET
fbem-29215	69	33	ratio	ratio	NOUN
fbem-29215	69	34	is	be	AUX
fbem-29215	69	35	greater	great	ADJ
fbem-29215	69	36	than	than	ADP
fbem-29215	69	37	1	1	NUM
fbem-29215	69	38	,	,	PUNCT
fbem-29215	69	39	it	it	PRON
fbem-29215	69	40	indicates	indicate	VERB
fbem-29215	69	41	that	that	SCONJ
fbem-29215	69	42	the	the	DET
fbem-29215	69	43	company	company	NOUN
fbem-29215	69	44	has	have	VERB
fbem-29215	69	45	a	a	DET
fbem-29215	69	46	strong	strong	ADJ
fbem-29215	69	47	solvency	solvency	NOUN
fbem-29215	69	48	;	;	PUNCT
fbem-29215	69	49	conversely	conversely	ADV
fbem-29215	69	50	,	,	PUNCT
fbem-29215	69	51	it	it	PRON
fbem-29215	69	52	means	mean	VERB
fbem-29215	69	53	that	that	SCONJ
fbem-29215	69	54	the	the	DET
fbem-29215	69	55	company	company	NOUN
fbem-29215	69	56	's	's	PART
fbem-29215	69	57	solvency	solvency	NOUN
fbem-29215	69	58	is	be	AUX
fbem-29215	69	59	questionable	questionable	ADJ
fbem-29215	69	60	.	.	PUNCT
fbem-29215	70	1	figure	figure	NOUN
fbem-29215	70	2	1	1	NUM
fbem-29215	70	3	.	.	PUNCT
fbem-29215	71	1	identification	identification	NOUN
fbem-29215	71	2	of	of	ADP
fbem-29215	71	3	the	the	DET
fbem-29215	71	4	solvency	solvency	NOUN
fbem-29215	71	5	of	of	ADP
fbem-29215	71	6	listed	list	VERB
fbem-29215	71	7	companies	company	NOUN
fbem-29215	71	8	4.1.2	4.1.2	NUM
fbem-29215	71	9	.	.	PUNCT
fbem-29215	72	1	identification	identification	NOUN
fbem-29215	72	2	of	of	ADP
fbem-29215	72	3	profitability	profitability	NOUN
fbem-29215	72	4	indicators	indicator	NOUN
fbem-29215	72	5	profitability	profitability	NOUN
fbem-29215	72	6	is	be	AUX
fbem-29215	72	7	not	not	PART
fbem-29215	72	8	only	only	ADV
fbem-29215	72	9	a	a	DET
fbem-29215	72	10	direct	direct	ADJ
fbem-29215	72	11	reflection	reflection	NOUN
fbem-29215	72	12	of	of	ADP
fbem-29215	72	13	the	the	DET
fbem-29215	72	14	value	value	NOUN
fbem-29215	72	15	of	of	ADP
fbem-29215	72	16	listed	list	VERB
fbem-29215	72	17	companies	company	NOUN
fbem-29215	72	18	but	but	CCONJ
fbem-29215	72	19	also	also	ADV
fbem-29215	72	20	the	the	DET
fbem-29215	72	21	starting	starting	NOUN
fbem-29215	72	22	point	point	NOUN
fbem-29215	72	23	and	and	CCONJ
fbem-29215	72	24	ultimate	ultimate	ADJ
fbem-29215	72	25	destination	destination	NOUN
fbem-29215	72	26	of	of	ADP
fbem-29215	72	27	their	their	PRON
fbem-29215	72	28	growth	growth	NOUN
fbem-29215	72	29	and	and	CCONJ
fbem-29215	72	30	expansion	expansion	NOUN
fbem-29215	72	31	.	.	PUNCT
fbem-29215	73	1	it	it	PRON
fbem-29215	73	2	profoundly	profoundly	ADV
fbem-29215	73	3	reflects	reflect	VERB
fbem-29215	73	4	the	the	DET
fbem-29215	73	5	company	company	NOUN
fbem-29215	73	6	's	's	PART
fbem-29215	73	7	ability	ability	NOUN
fbem-29215	73	8	to	to	PART
fbem-29215	73	9	achieve	achieve	VERB
fbem-29215	73	10	its	its	PRON
fbem-29215	73	11	business	business	NOUN
fbem-29215	73	12	objectives	objective	NOUN
fbem-29215	73	13	.	.	PUNCT
fbem-29215	74	1	when	when	SCONJ
fbem-29215	74	2	assessing	assess	VERB
fbem-29215	74	3	accounting	accounting	NOUN
fbem-29215	74	4	fraud	fraud	NOUN
fbem-29215	74	5	,	,	PUNCT
fbem-29215	74	6	profitability	profitability	NOUN
fbem-29215	74	7	analysis	analysis	NOUN
fbem-29215	74	8	becomes	become	VERB
fbem-29215	74	9	a	a	DET
fbem-29215	74	10	core	core	NOUN
fbem-29215	74	11	indicator	indicator	NOUN
fbem-29215	74	12	for	for	ADP
fbem-29215	74	13	measuring	measure	VERB
fbem-29215	74	14	the	the	DET
fbem-29215	74	15	company	company	NOUN
fbem-29215	74	16	's	's	PART
fbem-29215	74	17	comprehensive	comprehensive	ADJ
fbem-29215	74	18	capabilities	capability	NOUN
fbem-29215	74	19	,	,	PUNCT
fbem-29215	74	20	providing	provide	VERB
fbem-29215	74	21	an	an	DET
fbem-29215	74	22	important	important	ADJ
fbem-29215	74	23	basis	basis	NOUN
fbem-29215	74	24	for	for	ADP
fbem-29215	74	25	determining	determine	VERB
fbem-29215	74	26	whether	whether	SCONJ
fbem-29215	74	27	the	the	DET
fbem-29215	74	28	company	company	NOUN
fbem-29215	74	29	has	have	VERB
fbem-29215	74	30	a	a	DET
fbem-29215	74	31	solid	solid	ADJ
fbem-29215	74	32	debt	debt	NOUN
fbem-29215	74	33	-	-	PUNCT
fbem-29215	74	34	paying	pay	VERB
fbem-29215	74	35	capacity	capacity	NOUN
fbem-29215	74	36	.	.	PUNCT
fbem-29215	75	1	analysis	analysis	NOUN
fbem-29215	75	2	of	of	ADP
fbem-29215	75	3	the	the	DET
fbem-29215	75	4	sales	sale	NOUN
fbem-29215	75	5	profit	profit	NOUN
fbem-29215	75	6	margin	margin	NOUN
fbem-29215	75	7	can	can	AUX
fbem-29215	75	8	deeply	deeply	ADV
fbem-29215	75	9	understand	understand	VERB
fbem-29215	75	10	the	the	DET
fbem-29215	75	11	type	type	NOUN
fbem-29215	75	12	,	,	PUNCT
fbem-29215	75	13	characteristics	characteristic	NOUN
fbem-29215	75	14	,	,	PUNCT
fbem-29215	75	15	and	and	CCONJ
fbem-29215	75	16	market	market	NOUN
fbem-29215	75	17	performance	performance	NOUN
fbem-29215	75	18	of	of	ADP
fbem-29215	75	19	the	the	DET
fbem-29215	75	20	company	company	NOUN
fbem-29215	75	21	's	's	PART
fbem-29215	75	22	product	product	NOUN
fbem-29215	75	23	sales	sale	NOUN
fbem-29215	75	24	.	.	PUNCT
fbem-29215	76	1	by	by	ADP
fbem-29215	76	2	accurately	accurately	ADV
fbem-29215	76	3	calculating	calculate	VERB
fbem-29215	76	4	the	the	DET
fbem-29215	76	5	ratio	ratio	NOUN
fbem-29215	76	6	of	of	ADP
fbem-29215	76	7	the	the	DET
fbem-29215	76	8	profit	profit	NOUN
fbem-29215	76	9	from	from	ADP
fbem-29215	76	10	the	the	DET
fbem-29215	76	11	sale	sale	NOUN
fbem-29215	76	12	of	of	ADP
fbem-29215	76	13	core	core	NOUN
fbem-29215	76	14	products	product	NOUN
fbem-29215	76	15	to	to	ADP
fbem-29215	76	16	sales	sale	NOUN
fbem-29215	76	17	revenue	revenue	NOUN
fbem-29215	76	18	,	,	PUNCT
fbem-29215	76	19	one	one	PRON
fbem-29215	76	20	can	can	AUX
fbem-29215	76	21	intuitively	intuitively	ADV
fbem-29215	76	22	assess	assess	VERB
fbem-29215	76	23	the	the	DET
fbem-29215	76	24	market	market	NOUN
fbem-29215	76	25	potential	potential	NOUN
fbem-29215	76	26	and	and	CCONJ
fbem-29215	76	27	competitiveness	competitiveness	NOUN
fbem-29215	76	28	of	of	ADP
fbem-29215	76	29	the	the	DET
fbem-29215	76	30	products	product	NOUN
fbem-29215	76	31	,	,	PUNCT
fbem-29215	76	32	thereby	thereby	ADV
fbem-29215	76	33	judging	judge	VERB
fbem-29215	76	34	the	the	DET
fbem-29215	76	35	company	company	NOUN
fbem-29215	76	36	's	's	PART
fbem-29215	76	37	profitability	profitability	NOUN
fbem-29215	76	38	.	.	PUNCT
fbem-29215	77	1	analysis	analysis	NOUN
fbem-29215	77	2	of	of	ADP
fbem-29215	77	3	the	the	DET
fbem-29215	77	4	material	material	NOUN
fbem-29215	77	5	conversion	conversion	NOUN
fbem-29215	77	6	rate	rate	NOUN
fbem-29215	77	7	reveals	reveal	VERB
fbem-29215	77	8	the	the	DET
fbem-29215	77	9	efficiency	efficiency	NOUN
fbem-29215	77	10	of	of	ADP
fbem-29215	77	11	material	material	ADJ
fbem-29215	77	12	use	use	NOUN
fbem-29215	77	13	in	in	ADP
fbem-29215	77	14	the	the	DET
fbem-29215	77	15	production	production	NOUN
fbem-29215	77	16	process	process	NOUN
fbem-29215	77	17	.	.	PUNCT
fbem-29215	78	1	a	a	DET
fbem-29215	78	2	high	high	ADJ
fbem-29215	78	3	conversion	conversion	NOUN
fbem-29215	78	4	rate	rate	NOUN
fbem-29215	78	5	means	mean	VERB
fbem-29215	78	6	effective	effective	ADJ
fbem-29215	78	7	cost	cost	NOUN
fbem-29215	78	8	reduction	reduction	NOUN
fbem-29215	78	9	and	and	CCONJ
fbem-29215	78	10	increased	increase	VERB
fbem-29215	78	11	economic	economic	ADJ
fbem-29215	78	12	benefits	benefit	NOUN
fbem-29215	78	13	,	,	PUNCT
fbem-29215	78	14	which	which	PRON
fbem-29215	78	15	requires	require	VERB
fbem-29215	78	16	us	we	PRON
fbem-29215	78	17	to	to	PART
fbem-29215	78	18	carefully	carefully	ADV
fbem-29215	78	19	analyze	analyze	VERB
fbem-29215	78	20	the	the	DET
fbem-29215	78	21	ratio	ratio	NOUN
fbem-29215	78	22	between	between	ADP
fbem-29215	78	23	material	material	NOUN
fbem-29215	78	24	input	input	NOUN
fbem-29215	78	25	and	and	CCONJ
fbem-29215	78	26	product	product	NOUN
fbem-29215	78	27	output	output	NOUN
fbem-29215	78	28	to	to	PART
fbem-29215	78	29	accurately	accurately	ADV
fbem-29215	78	30	evaluate	evaluate	VERB
fbem-29215	78	31	the	the	DET
fbem-29215	78	32	company	company	NOUN
fbem-29215	78	33	's	's	PART
fbem-29215	78	34	profit	profit	NOUN
fbem-29215	78	35	potential	potential	NOUN
fbem-29215	78	36	.	.	PUNCT
fbem-29215	79	1	the	the	DET
fbem-29215	79	2	analysis	analysis	NOUN
fbem-29215	79	3	of	of	ADP
fbem-29215	79	4	the	the	DET
fbem-29215	79	5	cost	cost	NOUN
fbem-29215	79	6	and	and	CCONJ
fbem-29215	79	7	expense	expense	NOUN
fbem-29215	79	8	profit	profit	NOUN
fbem-29215	79	9	margin	margin	NOUN
fbem-29215	79	10	is	be	AUX
fbem-29215	79	11	also	also	ADV
fbem-29215	79	12	not	not	PART
fbem-29215	79	13	to	to	PART
fbem-29215	79	14	be	be	AUX
fbem-29215	79	15	overlooked	overlook	VERB
fbem-29215	79	16	.	.	PUNCT
fbem-29215	80	1	it	it	PRON
fbem-29215	80	2	reflects	reflect	VERB
fbem-29215	80	3	the	the	DET
fbem-29215	80	4	company	company	NOUN
fbem-29215	80	5	's	's	PART
fbem-29215	80	6	ability	ability	NOUN
fbem-29215	80	7	to	to	PART
fbem-29215	80	8	control	control	VERB
fbem-29215	80	9	production	production	NOUN
fbem-29215	80	10	costs	cost	NOUN
fbem-29215	80	11	and	and	CCONJ
fbem-29215	80	12	various	various	ADJ
fbem-29215	80	13	expenses	expense	NOUN
fbem-29215	80	14	.	.	PUNCT
fbem-29215	81	1	a	a	DET
fbem-29215	81	2	high	high	ADJ
fbem-29215	81	3	profit	profit	NOUN
fbem-29215	81	4	margin	margin	NOUN
fbem-29215	81	5	means	mean	VERB
fbem-29215	81	6	the	the	DET
fbem-29215	81	7	company	company	NOUN
fbem-29215	81	8	performs	perform	VERB
fbem-29215	81	9	well	well	ADV
fbem-29215	81	10	in	in	ADP
fbem-29215	81	11	cost	cost	NOUN
fbem-29215	81	12	control	control	NOUN
fbem-29215	81	13	,	,	PUNCT
fbem-29215	81	14	and	and	CCONJ
fbem-29215	81	15	the	the	DET
fbem-29215	81	16	cost	cost	NOUN
fbem-29215	81	17	incurred	incur	VERB
fbem-29215	81	18	for	for	ADP
fbem-29215	81	19	profit	profit	NOUN
fbem-29215	81	20	is	be	AUX
fbem-29215	81	21	relatively	relatively	ADV
fbem-29215	81	22	low	low	ADJ
fbem-29215	81	23	,	,	PUNCT
fbem-29215	81	24	which	which	PRON
fbem-29215	81	25	directly	directly	ADV
fbem-29215	81	26	reflects	reflect	VERB
fbem-29215	81	27	the	the	DET
fbem-29215	81	28	company	company	NOUN
fbem-29215	81	29	's	's	PART
fbem-29215	81	30	management	management	NOUN
fbem-29215	81	31	efficiency	efficiency	NOUN
fbem-29215	81	32	and	and	CCONJ
fbem-29215	81	33	risk	risk	NOUN
fbem-29215	81	34	resistance	resistance	NOUN
fbem-29215	81	35	capability	capability	NOUN
fbem-29215	81	36	.	.	PUNCT
fbem-29215	82	1	4.1.3	4.1.3	X
fbem-29215	82	2	.	.	PUNCT
fbem-29215	82	3	identification	identification	NOUN
fbem-29215	82	4	of	of	ADP
fbem-29215	82	5	management	management	NOUN
fbem-29215	82	6	ability	ability	NOUN
fbem-29215	82	7	indicators	indicator	NOUN
fbem-29215	82	8	when	when	SCONJ
fbem-29215	82	9	evaluating	evaluate	VERB
fbem-29215	82	10	the	the	DET
fbem-29215	82	11	effectiveness	effectiveness	NOUN
fbem-29215	82	12	of	of	ADP
fbem-29215	82	13	financial	financial	ADJ
fbem-29215	82	14	controls	control	NOUN
fbem-29215	82	15	in	in	ADP
fbem-29215	82	16	listed	list	VERB
fbem-29215	82	17	companies	company	NOUN
fbem-29215	82	18	,	,	PUNCT
fbem-29215	82	19	the	the	DET
fbem-29215	82	20	strength	strength	NOUN
fbem-29215	82	21	of	of	ADP
fbem-29215	82	22	management	management	NOUN
fbem-29215	82	23	capabilities	capability	NOUN
fbem-29215	82	24	becomes	become	VERB
fbem-29215	82	25	a	a	DET
fbem-29215	82	26	core	core	NOUN
fbem-29215	82	27	consideration	consideration	NOUN
fbem-29215	82	28	.	.	PUNCT
fbem-29215	83	1	an	an	DET
fbem-29215	83	2	efficiently	efficiently	ADV
fbem-29215	83	3	managed	manage	VERB
fbem-29215	83	4	team	team	NOUN
fbem-29215	83	5	can	can	AUX
fbem-29215	83	6	accelerate	accelerate	VERB
fbem-29215	83	7	capital	capital	NOUN
fbem-29215	83	8	turnover	turnover	NOUN
fbem-29215	83	9	and	and	CCONJ
fbem-29215	83	10	stimulate	stimulate	VERB
fbem-29215	83	11	the	the	DET
fbem-29215	83	12	potential	potential	NOUN
fbem-29215	83	13	for	for	ADP
fbem-29215	83	14	business	business	NOUN
fbem-29215	83	15	development	development	NOUN
fbem-29215	83	16	by	by	ADP
fbem-29215	83	17	implementing	implement	VERB
fbem-29215	83	18	a	a	DET
fbem-29215	83	19	series	series	NOUN
fbem-29215	83	20	of	of	ADP
fbem-29215	83	21	effective	effective	ADJ
fbem-29215	83	22	strategies	strategy	NOUN
fbem-29215	83	23	,	,	PUNCT
fbem-29215	83	24	thereby	thereby	ADV
fbem-29215	83	25	optimizing	optimize	VERB
fbem-29215	83	26	operational	operational	ADJ
fbem-29215	83	27	performance	performance	NOUN
fbem-29215	83	28	.	.	PUNCT
fbem-29215	84	1	it	it	PRON
fbem-29215	84	2	is	be	AUX
fbem-29215	84	3	particularly	particularly	ADV
fbem-29215	84	4	important	important	ADJ
fbem-29215	84	5	to	to	PART
fbem-29215	84	6	deeply	deeply	ADV
fbem-29215	84	7	analyze	analyze	VERB
fbem-29215	84	8	the	the	DET
fbem-29215	84	9	management	management	NOUN
fbem-29215	84	10	capability	capability	NOUN
fbem-29215	84	11	indicators	indicator	NOUN
fbem-29215	84	12	of	of	ADP
fbem-29215	84	13	listed	list	VERB
fbem-29215	84	14	companies	company	NOUN
fbem-29215	84	15	when	when	SCONJ
fbem-29215	84	16	identifying	identify	VERB
fbem-29215	84	17	potential	potential	ADJ
fbem-29215	84	18	risks	risk	NOUN
fbem-29215	84	19	of	of	ADP
fbem-29215	84	20	accounting	accounting	NOUN
fbem-29215	84	21	fraud	fraud	NOUN
fbem-29215	84	22	.	.	PUNCT
fbem-29215	85	1	first	first	ADV
fbem-29215	85	2	,	,	PUNCT
fbem-29215	85	3	attention	attention	NOUN
fbem-29215	85	4	should	should	AUX
fbem-29215	85	5	be	be	AUX
fbem-29215	85	6	paid	pay	VERB
fbem-29215	85	7	to	to	ADP
fbem-29215	85	8	the	the	DET
fbem-29215	85	9	pass	pass	NOUN
fbem-29215	85	10	rate	rate	NOUN
fbem-29215	85	11	of	of	ADP
fbem-29215	85	12	product	product	NOUN
fbem-29215	85	13	quality	quality	NOUN
fbem-29215	85	14	sampling	sample	VERB
fbem-29215	85	15	inspections	inspection	NOUN
fbem-29215	85	16	,	,	PUNCT
fbem-29215	85	17	as	as	SCONJ
fbem-29215	85	18	this	this	PRON
fbem-29215	85	19	serves	serve	VERB
fbem-29215	85	20	as	as	ADP
fbem-29215	85	21	a	a	DET
fbem-29215	85	22	direct	direct	ADJ
fbem-29215	85	23	reflection	reflection	NOUN
fbem-29215	85	24	of	of	ADP
fbem-29215	85	25	the	the	DET
fbem-29215	85	26	company	company	NOUN
fbem-29215	85	27	's	's	PART
fbem-29215	85	28	technical	technical	ADJ
fbem-29215	85	29	strength	strength	NOUN
fbem-29215	85	30	and	and	CCONJ
fbem-29215	85	31	management	management	NOUN
fbem-29215	85	32	level	level	NOUN
fbem-29215	85	33	.	.	PUNCT
fbem-29215	86	1	a	a	DET
fbem-29215	86	2	high	high	ADJ
fbem-29215	86	3	pass	pass	NOUN
fbem-29215	86	4	rate	rate	NOUN
fbem-29215	86	5	not	not	PART
fbem-29215	86	6	only	only	ADV
fbem-29215	86	7	wins	win	VERB
fbem-29215	86	8	consumer	consumer	NOUN
fbem-29215	86	9	trust	trust	NOUN
fbem-29215	86	10	but	but	CCONJ
fbem-29215	86	11	also	also	ADV
fbem-29215	86	12	reflects	reflect	VERB
fbem-29215	86	13	the	the	DET
fbem-29215	86	14	company	company	NOUN
fbem-29215	86	15	's	's	PART
fbem-29215	86	16	rigorous	rigorous	ADJ
fbem-29215	86	17	quality	quality	NOUN
fbem-29215	86	18	control	control	NOUN
fbem-29215	86	19	processes	process	NOUN
fbem-29215	86	20	.	.	PUNCT
fbem-29215	87	1	examining	examine	VERB
fbem-29215	87	2	the	the	DET
fbem-29215	87	3	total	total	ADJ
fbem-29215	87	4	asset	asset	NOUN
fbem-29215	87	5	turnover	turnover	NOUN
fbem-29215	87	6	rate	rate	NOUN
fbem-29215	87	7	,	,	PUNCT
fbem-29215	87	8	this	this	DET
fbem-29215	87	9	indicator	indicator	NOUN
fbem-29215	87	10	directly	directly	ADV
fbem-29215	87	11	reflects	reflect	VERB
fbem-29215	87	12	the	the	DET
fbem-29215	87	13	efficiency	efficiency	NOUN
fbem-29215	87	14	and	and	CCONJ
fbem-29215	87	15	effectiveness	effectiveness	NOUN
fbem-29215	87	16	of	of	ADP
fbem-29215	87	17	asset	asset	NOUN
fbem-29215	87	18	use	use	NOUN
fbem-29215	87	19	.	.	PUNCT
fbem-29215	88	1	a	a	DET
fbem-29215	88	2	high	high	ADJ
fbem-29215	88	3	turnover	turnover	NOUN
fbem-29215	88	4	rate	rate	NOUN
fbem-29215	88	5	means	mean	VERB
fbem-29215	88	6	that	that	SCONJ
fbem-29215	88	7	assets	asset	NOUN
fbem-29215	88	8	are	be	AUX
fbem-29215	88	9	operating	operate	VERB
fbem-29215	88	10	smoothly	smoothly	ADV
fbem-29215	88	11	,	,	PUNCT
fbem-29215	88	12	while	while	SCONJ
fbem-29215	88	13	a	a	DET
fbem-29215	88	14	low	low	ADJ
fbem-29215	88	15	turnover	turnover	NOUN
fbem-29215	88	16	rate	rate	NOUN
fbem-29215	88	17	may	may	AUX
fbem-29215	88	18	suggest	suggest	VERB
fbem-29215	88	19	financial	financial	ADJ
fbem-29215	88	20	difficulties	difficulty	NOUN
fbem-29215	88	21	and	and	CCONJ
fbem-29215	88	22	increase	increase	VERB
fbem-29215	88	23	the	the	DET
fbem-29215	88	24	risk	risk	NOUN
fbem-29215	88	25	of	of	ADP
fbem-29215	88	26	accounting	accounting	NOUN
fbem-29215	88	27	fraud	fraud	NOUN
fbem-29215	88	28	.	.	PUNCT
fbem-29215	89	1	a	a	DET
fbem-29215	89	2	comprehensive	comprehensive	ADJ
fbem-29215	89	3	assessment	assessment	NOUN
fbem-29215	89	4	of	of	ADP
fbem-29215	89	5	the	the	DET
fbem-29215	89	6	company	company	NOUN
fbem-29215	89	7	's	's	PART
fbem-29215	89	8	development	development	NOUN
fbem-29215	89	9	capabilities	capability	NOUN
fbem-29215	89	10	,	,	PUNCT
fbem-29215	89	11	including	include	VERB
fbem-29215	89	12	technological	technological	ADJ
fbem-29215	89	13	innovation	innovation	NOUN
fbem-29215	89	14	,	,	PUNCT
fbem-29215	89	15	technology	technology	NOUN
fbem-29215	89	16	management	management	NOUN
fbem-29215	89	17	,	,	PUNCT
fbem-29215	89	18	product	product	NOUN
fbem-29215	89	19	management	management	NOUN
fbem-29215	89	20	,	,	PUNCT
fbem-29215	89	21	market	market	NOUN
fbem-29215	89	22	expansion	expansion	NOUN
fbem-29215	89	23	,	,	PUNCT
fbem-29215	89	24	and	and	CCONJ
fbem-29215	89	25	other	other	ADJ
fbem-29215	89	26	dimensions	dimension	NOUN
fbem-29215	89	27	,	,	PUNCT
fbem-29215	89	28	these	these	DET
fbem-29215	89	29	capabilities	capability	NOUN
fbem-29215	89	30	collectively	collectively	ADV
fbem-29215	89	31	build	build	VERB
fbem-29215	89	32	the	the	DET
fbem-29215	89	33	company	company	NOUN
fbem-29215	89	34	's	's	PART
fbem-29215	89	35	core	core	NOUN
fbem-29215	89	36	competitiveness	competitiveness	NOUN
fbem-29215	89	37	and	and	CCONJ
fbem-29215	89	38	also	also	ADV
fbem-29215	89	39	reveal	reveal	VERB
fbem-29215	89	40	the	the	DET
fbem-29215	89	41	health	health	NOUN
fbem-29215	89	42	of	of	ADP
fbem-29215	89	43	its	its	PRON
fbem-29215	89	44	financial	financial	ADJ
fbem-29215	89	45	management	management	NOUN
fbem-29215	89	46	.	.	PUNCT
fbem-29215	90	1	through	through	ADP
fbem-29215	90	2	detailed	detailed	ADJ
fbem-29215	90	3	analysis	analysis	NOUN
fbem-29215	90	4	of	of	ADP
fbem-29215	90	5	these	these	DET
fbem-29215	90	6	management	management	NOUN
fbem-29215	90	7	capability	capability	NOUN
fbem-29215	90	8	indicators	indicator	NOUN
fbem-29215	90	9	,	,	PUNCT
fbem-29215	90	10	not	not	PART
fbem-29215	90	11	only	only	ADV
fbem-29215	90	12	can	can	AUX
fbem-29215	90	13	a	a	DET
fbem-29215	90	14	comprehensive	comprehensive	ADJ
fbem-29215	90	15	grasp	grasp	NOUN
fbem-29215	90	16	of	of	ADP
fbem-29215	90	17	the	the	DET
fbem-29215	90	18	operational	operational	ADJ
fbem-29215	90	19	status	status	NOUN
fbem-29215	90	20	of	of	ADP
fbem-29215	90	21	listed	list	VERB
fbem-29215	90	22	companies	company	NOUN
fbem-29215	90	23	be	be	AUX
fbem-29215	90	24	achieved	achieve	VERB
fbem-29215	90	25	,	,	PUNCT
fbem-29215	90	26	but	but	CCONJ
fbem-29215	90	27	it	it	PRON
fbem-29215	90	28	also	also	ADV
fbem-29215	90	29	provides	provide	VERB
fbem-29215	90	30	a	a	DET
fbem-29215	90	31	strong	strong	ADJ
fbem-29215	90	32	basis	basis	NOUN
fbem-29215	90	33	for	for	ADP
fbem-29215	90	34	predicting	predict	VERB
fbem-29215	90	35	and	and	CCONJ
fbem-29215	90	36	preventing	prevent	VERB
fbem-29215	90	37	accounting	accounting	NOUN
fbem-29215	90	38	fraud	fraud	NOUN
fbem-29215	90	39	.	.	PUNCT
fbem-29215	91	1	4.1.4	4.1.4	X
fbem-29215	91	2	.	.	PUNCT
fbem-29215	92	1	identification	identification	NOUN
fbem-29215	92	2	of	of	ADP
fbem-29215	92	3	development	development	NOUN
fbem-29215	92	4	capacity	capacity	NOUN
fbem-29215	92	5	indicators	indicator	NOUN
fbem-29215	92	6	when	when	SCONJ
fbem-29215	92	7	evaluating	evaluate	VERB
fbem-29215	92	8	and	and	CCONJ
fbem-29215	92	9	analyzing	analyze	VERB
fbem-29215	92	10	the	the	DET
fbem-29215	92	11	development	development	NOUN
fbem-29215	92	12	capabilities	capability	NOUN
fbem-29215	92	13	of	of	ADP
fbem-29215	92	14	listed	list	VERB
fbem-29215	92	15	companies	company	NOUN
fbem-29215	92	16	,	,	PUNCT
fbem-29215	92	17	we	we	PRON
fbem-29215	92	18	need	need	VERB
fbem-29215	92	19	to	to	PART
fbem-29215	92	20	comprehensively	comprehensively	ADV
fbem-29215	92	21	consider	consider	VERB
fbem-29215	92	22	their	their	PRON
fbem-29215	92	23	total	total	ADJ
fbem-29215	92	24	asset	asset	NOUN
fbem-29215	92	25	growth	growth	NOUN
fbem-29215	92	26	rate	rate	NOUN
fbem-29215	92	27	,	,	PUNCT
fbem-29215	92	28	which	which	PRON
fbem-29215	92	29	typically	typically	ADV
fbem-29215	92	30	reflects	reflect	VERB
fbem-29215	92	31	the	the	DET
fbem-29215	92	32	company	company	NOUN
fbem-29215	92	33	's	's	PART
fbem-29215	92	34	active	active	ADJ
fbem-29215	92	35	expansion	expansion	NOUN
fbem-29215	92	36	of	of	ADP
fbem-29215	92	37	capital	capital	NOUN
fbem-29215	92	38	scale	scale	NOUN
fbem-29215	92	39	through	through	ADP
fbem-29215	92	40	various	various	ADJ
fbem-29215	92	41	channels	channel	NOUN
fbem-29215	92	42	during	during	ADP
fbem-29215	92	43	its	its	PRON
fbem-29215	92	44	growth	growth	NOUN
fbem-29215	92	45	phase	phase	NOUN
fbem-29215	92	46	.	.	PUNCT
fbem-29215	93	1	a	a	DET
fbem-29215	93	2	high	high	ADJ
fbem-29215	93	3	growth	growth	NOUN
fbem-29215	93	4	rate	rate	NOUN
fbem-29215	93	5	indicates	indicate	VERB
fbem-29215	93	6	a	a	DET
fbem-29215	93	7	positive	positive	ADJ
fbem-29215	93	8	expansion	expansion	NOUN
fbem-29215	93	9	trend	trend	NOUN
fbem-29215	93	10	,	,	PUNCT
fbem-29215	93	11	but	but	CCONJ
fbem-29215	93	12	it	it	PRON
fbem-29215	93	13	also	also	ADV
fbem-29215	93	14	comes	come	VERB
fbem-29215	93	15	with	with	ADP
fbem-29215	93	16	potential	potential	ADJ
fbem-29215	93	17	risks	risk	NOUN
fbem-29215	93	18	,	,	PUNCT
fbem-29215	93	19	thus	thus	ADV
fbem-29215	93	20	requiring	require	VERB
fbem-29215	93	21	a	a	DET
fbem-29215	93	22	comprehensive	comprehensive	ADJ
fbem-29215	93	23	analysis	analysis	NOUN
fbem-29215	93	24	.	.	PUNCT
fbem-29215	94	1	we	we	PRON
fbem-29215	94	2	should	should	AUX
fbem-29215	94	3	focus	focus	VERB
fbem-29215	94	4	on	on	ADP
fbem-29215	94	5	the	the	DET
fbem-29215	94	6	growth	growth	NOUN
fbem-29215	94	7	rate	rate	NOUN
fbem-29215	94	8	of	of	ADP
fbem-29215	94	9	r&d	r&d	NOUN
fbem-29215	94	10	expenses	expense	NOUN
fbem-29215	94	11	,	,	PUNCT
fbem-29215	94	12	which	which	PRON
fbem-29215	94	13	reflects	reflect	VERB
fbem-29215	94	14	the	the	DET
fbem-29215	94	15	company	company	NOUN
fbem-29215	94	16	's	's	PART
fbem-29215	94	17	investment	investment	NOUN
fbem-29215	94	18	intensity	intensity	NOUN
fbem-29215	94	19	and	and	CCONJ
fbem-29215	94	20	development	development	NOUN
fbem-29215	94	21	level	level	NOUN
fbem-29215	94	22	in	in	ADP
fbem-29215	94	23	independent	independent	ADJ
fbem-29215	94	24	innovation	innovation	NOUN
fbem-29215	94	25	and	and	CCONJ
fbem-29215	94	26	technological	technological	ADJ
fbem-29215	94	27	research	research	NOUN
fbem-29215	94	28	and	and	CCONJ
fbem-29215	94	29	development	development	NOUN
fbem-29215	94	30	;	;	PUNCT
fbem-29215	94	31	however	however	ADV
fbem-29215	94	32	,	,	PUNCT
fbem-29215	94	33	high	high	ADJ
fbem-29215	94	34	r&d	r&d	NOUN
fbem-29215	94	35	investment	investment	NOUN
fbem-29215	94	36	is	be	AUX
fbem-29215	94	37	accompanied	accompany	VERB
fbem-29215	94	38	by	by	ADP
fbem-29215	94	39	the	the	DET
fbem-29215	94	40	consumption	consumption	NOUN
fbem-29215	94	41	of	of	ADP
fbem-29215	94	42	human	human	ADJ
fbem-29215	94	43	and	and	CCONJ
fbem-29215	94	44	material	material	ADJ
fbem-29215	94	45	resources	resource	NOUN
fbem-29215	94	46	,	,	PUNCT
fbem-29215	94	47	and	and	CCONJ
fbem-29215	94	48	we	we	PRON
fbem-29215	94	49	must	must	AUX
fbem-29215	94	50	also	also	ADV
fbem-29215	94	51	be	be	AUX
fbem-29215	94	52	vigilant	vigilant	ADJ
fbem-29215	94	53	against	against	ADP
fbem-29215	94	54	the	the	DET
fbem-29215	94	55	risk	risk	NOUN
fbem-29215	94	56	of	of	ADP
fbem-29215	94	57	accounting	accounting	NOUN
fbem-29215	94	58	fraud	fraud	NOUN
fbem-29215	94	59	.	.	PUNCT
fbem-29215	95	1	in	in	ADP
fbem-29215	95	2	addition	addition	NOUN
fbem-29215	95	3	,	,	PUNCT
fbem-29215	95	4	the	the	DET
fbem-29215	95	5	growth	growth	NOUN
fbem-29215	95	6	rate	rate	NOUN
fbem-29215	95	7	of	of	ADP
fbem-29215	95	8	sales	sale	NOUN
fbem-29215	95	9	revenue	revenue	NOUN
fbem-29215	95	10	is	be	AUX
fbem-29215	95	11	an	an	DET
fbem-29215	95	12	important	important	ADJ
fbem-29215	95	13	indicator	indicator	NOUN
fbem-29215	95	14	that	that	PRON
fbem-29215	95	15	directly	directly	ADV
fbem-29215	95	16	reflects	reflect	VERB
fbem-29215	95	17	the	the	DET
fbem-29215	95	18	company	company	NOUN
fbem-29215	95	19	's	's	PART
fbem-29215	95	20	growth	growth	NOUN
fbem-29215	95	21	and	and	CCONJ
fbem-29215	95	22	economic	economic	ADJ
fbem-29215	95	23	conditions	condition	NOUN
fbem-29215	95	24	;	;	PUNCT
fbem-29215	95	25	its	its	PRON
fbem-29215	95	26	high	high	ADJ
fbem-29215	95	27	level	level	NOUN
fbem-29215	95	28	not	not	PART
fbem-29215	95	29	only	only	ADV
fbem-29215	95	30	means	mean	VERB
fbem-29215	95	31	that	that	SCONJ
fbem-29215	95	32	the	the	DET
fbem-29215	95	33	company	company	NOUN
fbem-29215	95	34	's	's	PART
fbem-29215	95	35	economic	economic	ADJ
fbem-29215	95	36	development	development	NOUN
fbem-29215	95	37	momentum	momentum	NOUN
fbem-29215	95	38	is	be	AUX
fbem-29215	95	39	good	good	ADJ
fbem-29215	95	40	,	,	PUNCT
fbem-29215	95	41	but	but	CCONJ
fbem-29215	95	42	also	also	ADV
fbem-29215	95	43	reduces	reduce	VERB
fbem-29215	95	44	the	the	DET
fbem-29215	95	45	probability	probability	NOUN
fbem-29215	95	46	of	of	ADP
fbem-29215	95	47	accounting	accounting	NOUN
fbem-29215	95	48	fraud	fraud	NOUN
fbem-29215	95	49	to	to	ADP
fbem-29215	95	50	some	some	DET
fbem-29215	95	51	extent	extent	NOUN
fbem-29215	95	52	.	.	PUNCT
fbem-29215	96	1	4.2	4.2	NUM
fbem-29215	96	2	.	.	PUNCT
fbem-29215	96	3	improve	improve	VERB
fbem-29215	96	4	the	the	DET
fbem-29215	96	5	identification	identification	NOUN
fbem-29215	96	6	method	method	NOUN
fbem-29215	96	7	4.2.1	4.2.1	NUM
fbem-29215	96	8	.	.	PUNCT
fbem-29215	97	1	empirical	empirical	ADJ
fbem-29215	97	2	identification	identification	NOUN
fbem-29215	97	3	method	method	NOUN
fbem-29215	97	4	as	as	ADP
fbem-29215	97	5	the	the	DET
fbem-29215	97	6	experience	experience	NOUN
fbem-29215	97	7	identification	identification	NOUN
fbem-29215	97	8	method	method	NOUN
fbem-29215	97	9	,	,	PUNCT
fbem-29215	97	10	as	as	ADP
fbem-29215	97	11	an	an	DET
fbem-29215	97	12	effective	effective	ADJ
fbem-29215	97	13	means	mean	NOUN
fbem-29215	97	14	,	,	PUNCT
fbem-29215	97	15	encompasses	encompass	VERB
fbem-29215	97	16	core	core	ADJ
fbem-29215	97	17	application	application	NOUN
fbem-29215	97	18	strategies	strategy	NOUN
fbem-29215	97	19	including	include	VERB
fbem-29215	97	20	fundamental	fundamental	ADJ
fbem-29215	97	21	level	level	NOUN
fbem-29215	97	22	analysis	analysis	NOUN
fbem-29215	97	23	,	,	PUNCT
fbem-29215	97	24	audit	audit	NOUN
fbem-29215	97	25	opinion	opinion	NOUN
fbem-29215	97	26	analysis	analysis	NOUN
fbem-29215	97	27	,	,	PUNCT
fbem-29215	97	28	and	and	CCONJ
fbem-29215	97	29	elimination	elimination	NOUN
fbem-29215	97	30	methods	method	NOUN
fbem-29215	97	31	.	.	PUNCT
fbem-29215	98	1	these	these	DET
fbem-29215	98	2	methods	method	NOUN
fbem-29215	98	3	collectively	collectively	ADV
fbem-29215	98	4	form	form	VERB
fbem-29215	98	5	a	a	DET
fbem-29215	98	6	multi	multi	ADJ
fbem-29215	98	7	-	-	ADJ
fbem-29215	98	8	dimensional	dimensional	ADJ
fbem-29215	98	9	,	,	PUNCT
fbem-29215	98	10	in	in	ADP
fbem-29215	98	11	-	-	PUNCT
fbem-29215	98	12	depth	depth	NOUN
fbem-29215	98	13	identification	identification	NOUN
fbem-29215	98	14	system	system	NOUN
fbem-29215	98	15	.	.	PUNCT
fbem-29215	99	1	the	the	DET
fbem-29215	99	2	fundamental	fundamental	ADJ
fbem-29215	99	3	level	level	NOUN
fbem-29215	99	4	analysis	analysis	NOUN
fbem-29215	99	5	focuses	focus	VERB
fbem-29215	99	6	on	on	ADP
fbem-29215	99	7	the	the	DET
fbem-29215	99	8	macro	macro	ADJ
fbem-29215	99	9	and	and	CCONJ
fbem-29215	99	10	micro	micro	ADJ
fbem-29215	99	11	environments	environment	NOUN
fbem-29215	99	12	of	of	ADP
fbem-29215	99	13	listed	list	VERB
fbem-29215	99	14	companies	company	NOUN
fbem-29215	99	15	.	.	PUNCT
fbem-29215	100	1	by	by	ADP
fbem-29215	100	2	examining	examine	VERB
fbem-29215	100	3	the	the	DET
fbem-29215	100	4	current	current	ADJ
fbem-29215	100	5	industry	industry	NOUN
fbem-29215	100	6	status	status	NOUN
fbem-29215	100	7	,	,	PUNCT
fbem-29215	100	8	development	development	NOUN
fbem-29215	100	9	prospects	prospect	NOUN
fbem-29215	100	10	,	,	PUNCT
fbem-29215	100	11	and	and	CCONJ
fbem-29215	100	12	macroeconomic	macroeconomic	ADJ
fbem-29215	100	13	conditions	condition	NOUN
fbem-29215	100	14	,	,	PUNCT
fbem-29215	100	15	and	and	CCONJ
fbem-29215	100	16	combining	combine	VERB
fbem-29215	100	17	the	the	DET
fbem-29215	100	18	company	company	NOUN
fbem-29215	100	19	's	's	PART
fbem-29215	100	20	position	position	NOUN
fbem-29215	100	21	within	within	ADP
fbem-29215	100	22	the	the	DET
fbem-29215	100	23	industry	industry	NOUN
fbem-29215	100	24	,	,	PUNCT
fbem-29215	100	25	market	market	NOUN
fbem-29215	100	26	share	share	NOUN
fbem-29215	100	27	,	,	PUNCT
fbem-29215	100	28	reputation	reputation	NOUN
fbem-29215	100	29	,	,	PUNCT
fbem-29215	100	30	as	as	ADV
fbem-29215	100	31	well	well	ADV
fbem-29215	100	32	as	as	ADP
fbem-29215	100	33	the	the	DET
fbem-29215	100	34	management	management	NOUN
fbem-29215	100	35	capabilities	capability	NOUN
fbem-29215	100	36	and	and	CCONJ
fbem-29215	100	37	strategies	strategy	NOUN
fbem-29215	100	38	of	of	ADP
fbem-29215	100	39	senior	senior	ADJ
fbem-29215	100	40	management	management	NOUN
fbem-29215	100	41	,	,	PUNCT
fbem-29215	100	42	a	a	DET
fbem-29215	100	43	comprehensive	comprehensive	ADJ
fbem-29215	100	44	assessment	assessment	NOUN
fbem-29215	100	45	of	of	ADP
fbem-29215	100	46	key	key	ADJ
fbem-29215	100	47	elements	element	NOUN
fbem-29215	100	48	is	be	AUX
fbem-29215	100	49	conducted	conduct	VERB
fbem-29215	100	50	.	.	PUNCT
fbem-29215	101	1	this	this	PRON
fbem-29215	101	2	lays	lay	VERB
fbem-29215	101	3	a	a	DET
fbem-29215	101	4	solid	solid	ADJ
fbem-29215	101	5	foundation	foundation	NOUN
fbem-29215	101	6	for	for	ADP
fbem-29215	101	7	identifying	identify	VERB
fbem-29215	101	8	accounting	accounting	NOUN
fbem-29215	101	9	fraud	fraud	NOUN
fbem-29215	101	10	.	.	PUNCT
fbem-29215	102	1	the	the	DET
fbem-29215	102	2	promulgation	promulgation	NOUN
fbem-29215	102	3	of	of	ADP
fbem-29215	102	4	new	new	ADJ
fbem-29215	102	5	auditing	auditing	NOUN
fbem-29215	102	6	standards	standard	NOUN
fbem-29215	102	7	further	far	ADV
fbem-29215	102	8	emphasizes	emphasize	VERB
fbem-29215	102	9	the	the	DET
fbem-29215	102	10	importance	importance	NOUN
fbem-29215	102	11	of	of	ADP
fbem-29215	102	12	fundamental	fundamental	ADJ
fbem-29215	102	13	environmental	environmental	ADJ
fbem-29215	102	14	analysis	analysis	NOUN
fbem-29215	102	15	,	,	PUNCT
fbem-29215	102	16	requiring	require	VERB
fbem-29215	102	17	auditors	auditor	NOUN
fbem-29215	102	18	to	to	PART
fbem-29215	102	19	identify	identify	VERB
fbem-29215	102	20	any	any	DET
fbem-29215	102	21	significant	significant	ADJ
fbem-29215	102	22	inconsistencies	inconsistency	NOUN
fbem-29215	102	23	between	between	ADP
fbem-29215	102	24	accounting	accounting	NOUN
fbem-29215	102	25	statements	statement	NOUN
fbem-29215	102	26	and	and	CCONJ
fbem-29215	102	27	the	the	DET
fbem-29215	102	28	results	result	NOUN
fbem-29215	102	29	of	of	ADP
fbem-29215	102	30	fundamental	fundamental	ADJ
fbem-29215	102	31	analysis	analysis	NOUN
fbem-29215	102	32	as	as	ADP
fbem-29215	102	33	key	key	ADJ
fbem-29215	102	34	areas	area	NOUN
fbem-29215	102	35	for	for	ADP
fbem-29215	102	36	investigation	investigation	NOUN
fbem-29215	102	37	.	.	PUNCT
fbem-29215	103	1	they	they	PRON
fbem-29215	103	2	must	must	AUX
fbem-29215	103	3	delve	delve	VERB
fbem-29215	103	4	deeper	deep	ADJ
fbem-29215	103	5	to	to	PART
fbem-29215	103	6	uncover	uncover	VERB
fbem-29215	103	7	potential	potential	ADJ
fbem-29215	103	8	signs	sign	NOUN
fbem-29215	103	9	of	of	ADP
fbem-29215	103	10	fraud	fraud	NOUN
fbem-29215	103	11	,	,	PUNCT
fbem-29215	103	12	ensuring	ensure	VERB
fbem-29215	103	13	the	the	DET
fbem-29215	103	14	107	107	NUM
fbem-29215	103	15	accuracy	accuracy	NOUN
fbem-29215	103	16	and	and	CCONJ
fbem-29215	103	17	warning	warn	VERB
fbem-29215	103	18	nature	nature	NOUN
fbem-29215	103	19	of	of	ADP
fbem-29215	103	20	the	the	DET
fbem-29215	103	21	analysis	analysis	NOUN
fbem-29215	103	22	results	result	NOUN
fbem-29215	103	23	.	.	PUNCT
fbem-29215	104	1	audit	audit	NOUN
fbem-29215	104	2	opinion	opinion	NOUN
fbem-29215	104	3	analysis	analysis	NOUN
fbem-29215	104	4	,	,	PUNCT
fbem-29215	104	5	on	on	ADP
fbem-29215	104	6	the	the	DET
fbem-29215	104	7	other	other	ADJ
fbem-29215	104	8	hand	hand	NOUN
fbem-29215	104	9	,	,	PUNCT
fbem-29215	104	10	focuses	focus	VERB
fbem-29215	104	11	on	on	ADP
fbem-29215	104	12	interpreting	interpret	VERB
fbem-29215	104	13	audit	audit	NOUN
fbem-29215	104	14	reports	report	NOUN
fbem-29215	104	15	issued	issue	VERB
fbem-29215	104	16	by	by	ADP
fbem-29215	104	17	certified	certify	VERB
fbem-29215	104	18	public	public	ADJ
fbem-29215	104	19	accountants	accountant	NOUN
fbem-29215	104	20	,	,	PUNCT
fbem-29215	104	21	especially	especially	ADV
fbem-29215	104	22	the	the	DET
fbem-29215	104	23	type	type	NOUN
fbem-29215	104	24	of	of	ADP
fbem-29215	104	25	audit	audit	NOUN
fbem-29215	104	26	opinions	opinion	NOUN
fbem-29215	104	27	,	,	PUNCT
fbem-29215	104	28	such	such	ADJ
fbem-29215	104	29	as	as	ADP
fbem-29215	104	30	unqualified	unqualified	ADJ
fbem-29215	104	31	opinions	opinion	NOUN
fbem-29215	104	32	with	with	ADP
fbem-29215	104	33	emphasis	emphasis	NOUN
fbem-29215	104	34	on	on	ADP
fbem-29215	104	35	matters	matter	NOUN
fbem-29215	104	36	,	,	PUNCT
fbem-29215	104	37	standard	standard	ADJ
fbem-29215	104	38	opinions	opinion	NOUN
fbem-29215	104	39	,	,	PUNCT
fbem-29215	104	40	or	or	CCONJ
fbem-29215	104	41	opinions	opinion	NOUN
fbem-29215	104	42	that	that	PRON
fbem-29215	104	43	can	can	AUX
fbem-29215	104	44	not	not	PART
fbem-29215	104	45	be	be	AUX
fbem-29215	104	46	expressed	express	VERB
fbem-29215	104	47	.	.	PUNCT
fbem-29215	105	1	these	these	DET
fbem-29215	105	2	opinions	opinion	NOUN
fbem-29215	105	3	directly	directly	ADV
fbem-29215	105	4	reflect	reflect	VERB
fbem-29215	105	5	the	the	DET
fbem-29215	105	6	reliability	reliability	NOUN
fbem-29215	105	7	of	of	ADP
fbem-29215	105	8	the	the	DET
fbem-29215	105	9	accounting	accounting	NOUN
fbem-29215	105	10	reports	report	NOUN
fbem-29215	105	11	and	and	CCONJ
fbem-29215	105	12	the	the	DET
fbem-29215	105	13	degree	degree	NOUN
fbem-29215	105	14	of	of	ADP
fbem-29215	105	15	fraud	fraud	NOUN
fbem-29215	105	16	risk	risk	NOUN
fbem-29215	105	17	.	.	PUNCT
fbem-29215	106	1	through	through	ADP
fbem-29215	106	2	a	a	DET
fbem-29215	106	3	detailed	detailed	ADJ
fbem-29215	106	4	analysis	analysis	NOUN
fbem-29215	106	5	of	of	ADP
fbem-29215	106	6	the	the	DET
fbem-29215	106	7	audit	audit	NOUN
fbem-29215	106	8	report	report	NOUN
fbem-29215	106	9	,	,	PUNCT
fbem-29215	106	10	one	one	PRON
fbem-29215	106	11	can	can	AUX
fbem-29215	106	12	gain	gain	VERB
fbem-29215	106	13	insight	insight	NOUN
fbem-29215	106	14	into	into	ADP
fbem-29215	106	15	the	the	DET
fbem-29215	106	16	true	true	ADJ
fbem-29215	106	17	state	state	NOUN
fbem-29215	106	18	of	of	ADP
fbem-29215	106	19	the	the	DET
fbem-29215	106	20	listed	list	VERB
fbem-29215	106	21	company	company	NOUN
fbem-29215	106	22	's	's	PART
fbem-29215	106	23	accounting	accounting	NOUN
fbem-29215	106	24	information	information	NOUN
fbem-29215	106	25	,	,	PUNCT
fbem-29215	106	26	promptly	promptly	ADV
fbem-29215	106	27	identify	identify	VERB
fbem-29215	106	28	and	and	CCONJ
fbem-29215	106	29	systematically	systematically	ADV
fbem-29215	106	30	recognize	recognize	VERB
fbem-29215	106	31	potentially	potentially	ADV
fbem-29215	106	32	fraudulent	fraudulent	ADJ
fbem-29215	106	33	activities	activity	NOUN
fbem-29215	106	34	,	,	PUNCT
fbem-29215	106	35	providing	provide	VERB
fbem-29215	106	36	important	important	ADJ
fbem-29215	106	37	references	reference	NOUN
fbem-29215	106	38	for	for	ADP
fbem-29215	106	39	investors	investor	NOUN
fbem-29215	106	40	and	and	CCONJ
fbem-29215	106	41	regulatory	regulatory	ADJ
fbem-29215	106	42	bodies	body	NOUN
fbem-29215	106	43	.	.	PUNCT
fbem-29215	107	1	the	the	DET
fbem-29215	107	2	elimination	elimination	NOUN
fbem-29215	107	3	method	method	NOUN
fbem-29215	107	4	is	be	AUX
fbem-29215	107	5	more	more	ADV
fbem-29215	107	6	specific	specific	ADJ
fbem-29215	107	7	in	in	ADP
fbem-29215	107	8	its	its	PRON
fbem-29215	107	9	application	application	NOUN
fbem-29215	107	10	,	,	PUNCT
fbem-29215	107	11	mainly	mainly	ADV
fbem-29215	107	12	including	include	VERB
fbem-29215	107	13	three	three	NUM
fbem-29215	107	14	strategies	strategy	NOUN
fbem-29215	107	15	:	:	PUNCT
fbem-29215	107	16	elimination	elimination	NOUN
fbem-29215	107	17	of	of	ADP
fbem-29215	107	18	non	non	ADJ
fbem-29215	107	19	-	-	ADJ
fbem-29215	107	20	performing	perform	VERB
fbem-29215	107	21	assets	asset	NOUN
fbem-29215	107	22	,	,	PUNCT
fbem-29215	107	23	elimination	elimination	NOUN
fbem-29215	107	24	of	of	ADP
fbem-29215	107	25	related	relate	VERB
fbem-29215	107	26	-	-	PUNCT
fbem-29215	107	27	party	party	NOUN
fbem-29215	107	28	transactions	transaction	NOUN
fbem-29215	107	29	,	,	PUNCT
fbem-29215	107	30	and	and	CCONJ
fbem-29215	107	31	elimination	elimination	NOUN
fbem-29215	107	32	of	of	ADP
fbem-29215	107	33	abnormal	abnormal	ADJ
fbem-29215	107	34	profits	profit	NOUN
fbem-29215	107	35	.	.	PUNCT
fbem-29215	108	1	the	the	DET
fbem-29215	108	2	elimination	elimination	NOUN
fbem-29215	108	3	of	of	ADP
fbem-29215	108	4	nonperforming	nonperforme	VERB
fbem-29215	108	5	assets	asset	NOUN
fbem-29215	108	6	reveals	reveal	VERB
fbem-29215	108	7	the	the	DET
fbem-29215	108	8	company	company	NOUN
fbem-29215	108	9	's	's	PART
fbem-29215	108	10	operational	operational	ADJ
fbem-29215	108	11	stability	stability	NOUN
fbem-29215	108	12	and	and	CCONJ
fbem-29215	108	13	the	the	DET
fbem-29215	108	14	authenticity	authenticity	NOUN
fbem-29215	108	15	of	of	ADP
fbem-29215	108	16	its	its	PRON
fbem-29215	108	17	previous	previous	ADJ
fbem-29215	108	18	profits	profit	NOUN
fbem-29215	108	19	by	by	ADP
fbem-29215	108	20	comparing	compare	VERB
fbem-29215	108	21	the	the	DET
fbem-29215	108	22	amount	amount	NOUN
fbem-29215	108	23	of	of	ADP
fbem-29215	108	24	non	non	ADJ
fbem-29215	108	25	-	-	ADJ
fbem-29215	108	26	performing	perform	VERB
fbem-29215	108	27	assets	asset	NOUN
fbem-29215	108	28	to	to	ADP
fbem-29215	108	29	net	net	ADJ
fbem-29215	108	30	assets	asset	NOUN
fbem-29215	108	31	,	,	PUNCT
fbem-29215	108	32	preventing	prevent	VERB
fbem-29215	108	33	the	the	DET
fbem-29215	108	34	concealment	concealment	NOUN
fbem-29215	108	35	of	of	ADP
fbem-29215	108	36	"	"	PUNCT
fbem-29215	108	37	asset	asset	NOUN
fbem-29215	108	38	bubbles	bubble	NOUN
fbem-29215	108	39	.	.	PUNCT
fbem-29215	108	40	"	"	PUNCT
fbem-29215	109	1	the	the	DET
fbem-29215	109	2	elimination	elimination	NOUN
fbem-29215	109	3	of	of	ADP
fbem-29215	109	4	relatedparty	relatedparty	NOUN
fbem-29215	109	5	transactions	transaction	NOUN
fbem-29215	109	6	aims	aim	VERB
fbem-29215	109	7	to	to	PART
fbem-29215	109	8	strip	strip	VERB
fbem-29215	109	9	away	away	ADV
fbem-29215	109	10	the	the	DET
fbem-29215	109	11	impact	impact	NOUN
fbem-29215	109	12	of	of	ADP
fbem-29215	109	13	related	related	ADJ
fbem-29215	109	14	parties	party	NOUN
fbem-29215	109	15	on	on	ADP
fbem-29215	109	16	the	the	DET
fbem-29215	109	17	company	company	NOUN
fbem-29215	109	18	's	's	PART
fbem-29215	109	19	performance	performance	NOUN
fbem-29215	109	20	,	,	PUNCT
fbem-29215	109	21	truly	truly	ADV
fbem-29215	109	22	reflecting	reflect	VERB
fbem-29215	109	23	the	the	DET
fbem-29215	109	24	company	company	NOUN
fbem-29215	109	25	's	's	PART
fbem-29215	109	26	independent	independent	ADJ
fbem-29215	109	27	profitability	profitability	NOUN
fbem-29215	109	28	,	,	PUNCT
fbem-29215	109	29	assessing	assess	VERB
fbem-29215	109	30	its	its	PRON
fbem-29215	109	31	dependence	dependence	NOUN
fbem-29215	109	32	on	on	ADP
fbem-29215	109	33	related	relate	VERB
fbem-29215	109	34	enterprises	enterprise	NOUN
fbem-29215	109	35	,	,	PUNCT
fbem-29215	109	36	and	and	CCONJ
fbem-29215	109	37	ensuring	ensure	VERB
fbem-29215	109	38	the	the	DET
fbem-29215	109	39	stability	stability	NOUN
fbem-29215	109	40	of	of	ADP
fbem-29215	109	41	the	the	DET
fbem-29215	109	42	profit	profit	NOUN
fbem-29215	109	43	base	base	NOUN
fbem-29215	109	44	.	.	PUNCT
fbem-29215	110	1	the	the	DET
fbem-29215	110	2	elimination	elimination	NOUN
fbem-29215	110	3	of	of	ADP
fbem-29215	110	4	abnormal	abnormal	ADJ
fbem-29215	110	5	profits	profit	NOUN
fbem-29215	110	6	involves	involve	VERB
fbem-29215	110	7	removing	remove	VERB
fbem-29215	110	8	non	non	ADJ
fbem-29215	110	9	-	-	ADJ
fbem-29215	110	10	recurring	recurring	ADJ
fbem-29215	110	11	items	item	NOUN
fbem-29215	110	12	such	such	ADJ
fbem-29215	110	13	as	as	ADP
fbem-29215	110	14	investment	investment	NOUN
fbem-29215	110	15	income	income	NOUN
fbem-29215	110	16	and	and	CCONJ
fbem-29215	110	17	government	government	NOUN
fbem-29215	110	18	subsidies	subsidy	NOUN
fbem-29215	110	19	to	to	PART
fbem-29215	110	20	restore	restore	VERB
fbem-29215	110	21	the	the	DET
fbem-29215	110	22	profitability	profitability	NOUN
fbem-29215	110	23	of	of	ADP
fbem-29215	110	24	the	the	DET
fbem-29215	110	25	company	company	NOUN
fbem-29215	110	26	's	's	PART
fbem-29215	110	27	core	core	NOUN
fbem-29215	110	28	business	business	NOUN
fbem-29215	110	29	,	,	PUNCT
fbem-29215	110	30	identifying	identify	VERB
fbem-29215	110	31	the	the	DET
fbem-29215	110	32	true	true	ADJ
fbem-29215	110	33	driving	drive	VERB
fbem-29215	110	34	force	force	NOUN
fbem-29215	110	35	behind	behind	ADP
fbem-29215	110	36	profit	profit	NOUN
fbem-29215	110	37	growth	growth	NOUN
fbem-29215	110	38	,	,	PUNCT
fbem-29215	110	39	and	and	CCONJ
fbem-29215	110	40	avoiding	avoid	VERB
fbem-29215	110	41	being	be	AUX
fbem-29215	110	42	misled	mislead	VERB
fbem-29215	110	43	by	by	ADP
fbem-29215	110	44	superficial	superficial	ADJ
fbem-29215	110	45	prosperity	prosperity	NOUN
fbem-29215	110	46	.	.	PUNCT
fbem-29215	111	1	4.2.2	4.2.2	X
fbem-29215	111	2	.	.	PUNCT
fbem-29215	111	3	data	datum	NOUN
fbem-29215	111	4	mining	mining	NOUN
fbem-29215	111	5	and	and	CCONJ
fbem-29215	111	6	identification	identification	NOUN
fbem-29215	111	7	method	method	NOUN
fbem-29215	111	8	data	data	NOUN
fbem-29215	111	9	mining	mining	NOUN
fbem-29215	111	10	technology	technology	NOUN
fbem-29215	111	11	becomes	become	VERB
fbem-29215	111	12	the	the	DET
fbem-29215	111	13	core	core	NOUN
fbem-29215	111	14	means	mean	NOUN
fbem-29215	111	15	with	with	ADP
fbem-29215	111	16	its	its	PRON
fbem-29215	111	17	unique	unique	ADJ
fbem-29215	111	18	advantages	advantage	NOUN
fbem-29215	111	19	.	.	PUNCT
fbem-29215	112	1	through	through	ADP
fbem-29215	112	2	the	the	DET
fbem-29215	112	3	automatic	automatic	ADJ
fbem-29215	112	4	application	application	NOUN
fbem-29215	112	5	of	of	ADP
fbem-29215	112	6	electronic	electronic	ADJ
fbem-29215	112	7	data	datum	NOUN
fbem-29215	112	8	technology	technology	NOUN
fbem-29215	112	9	,	,	PUNCT
fbem-29215	112	10	this	this	DET
fbem-29215	112	11	technology	technology	NOUN
fbem-29215	112	12	effectively	effectively	ADV
fbem-29215	112	13	eliminates	eliminate	VERB
fbem-29215	112	14	human	human	ADJ
fbem-29215	112	15	interference	interference	NOUN
fbem-29215	112	16	,	,	PUNCT
fbem-29215	112	17	deeply	deeply	ADV
fbem-29215	112	18	excavates	excavate	VERB
fbem-29215	112	19	the	the	DET
fbem-29215	112	20	hidden	hidden	ADJ
fbem-29215	112	21	and	and	CCONJ
fbem-29215	112	22	unpredictable	unpredictable	ADJ
fbem-29215	112	23	anomalies	anomaly	NOUN
fbem-29215	112	24	in	in	ADP
fbem-29215	112	25	accounting	accounting	NOUN
fbem-29215	112	26	data	datum	NOUN
fbem-29215	112	27	,	,	PUNCT
fbem-29215	112	28	relies	rely	VERB
fbem-29215	112	29	on	on	ADP
fbem-29215	112	30	the	the	DET
fbem-29215	112	31	rich	rich	ADJ
fbem-29215	112	32	knowledge	knowledge	NOUN
fbem-29215	112	33	reserve	reserve	NOUN
fbem-29215	112	34	of	of	ADP
fbem-29215	112	35	large	large	ADJ
fbem-29215	112	36	databases	database	NOUN
fbem-29215	112	37	and	and	CCONJ
fbem-29215	112	38	data	datum	NOUN
fbem-29215	112	39	warehouses	warehouse	NOUN
fbem-29215	112	40	,	,	PUNCT
fbem-29215	112	41	and	and	CCONJ
fbem-29215	112	42	builds	build	VERB
fbem-29215	112	43	a	a	DET
fbem-29215	112	44	comprehensive	comprehensive	ADJ
fbem-29215	112	45	data	datum	NOUN
fbem-29215	112	46	set	set	VERB
fbem-29215	112	47	.	.	PUNCT
fbem-29215	113	1	on	on	ADP
fbem-29215	113	2	this	this	DET
fbem-29215	113	3	basis	basis	NOUN
fbem-29215	113	4	,	,	PUNCT
fbem-29215	113	5	through	through	ADP
fbem-29215	113	6	the	the	DET
fbem-29215	113	7	in	in	ADP
fbem-29215	113	8	-	-	PUNCT
fbem-29215	113	9	depth	depth	NOUN
fbem-29215	113	10	analysis	analysis	NOUN
fbem-29215	113	11	of	of	ADP
fbem-29215	113	12	the	the	DET
fbem-29215	113	13	nature	nature	NOUN
fbem-29215	113	14	and	and	CCONJ
fbem-29215	113	15	internal	internal	ADJ
fbem-29215	113	16	characteristics	characteristic	NOUN
fbem-29215	113	17	of	of	ADP
fbem-29215	113	18	the	the	DET
fbem-29215	113	19	data	datum	NOUN
fbem-29215	113	20	,	,	PUNCT
fbem-29215	113	21	systematic	systematic	ADJ
fbem-29215	113	22	reveal	reveal	VERB
fbem-29215	113	23	the	the	DET
fbem-29215	113	24	clues	clue	NOUN
fbem-29215	113	25	of	of	ADP
fbem-29215	113	26	accounting	accounting	NOUN
fbem-29215	113	27	fraud	fraud	NOUN
fbem-29215	113	28	.	.	PUNCT
fbem-29215	114	1	data	datum	NOUN
fbem-29215	114	2	mining	mine	VERB
fbem-29215	114	3	not	not	PART
fbem-29215	114	4	only	only	ADV
fbem-29215	114	5	integrates	integrate	VERB
fbem-29215	114	6	the	the	DET
fbem-29215	114	7	advanced	advanced	ADJ
fbem-29215	114	8	technologies	technology	NOUN
fbem-29215	114	9	of	of	ADP
fbem-29215	114	10	data	datum	NOUN
fbem-29215	114	11	statistics	statistic	NOUN
fbem-29215	114	12	,	,	PUNCT
fbem-29215	114	13	computer	computer	NOUN
fbem-29215	114	14	science	science	NOUN
fbem-29215	114	15	and	and	CCONJ
fbem-29215	114	16	artificial	artificial	ADJ
fbem-29215	114	17	intelligence	intelligence	NOUN
fbem-29215	114	18	,	,	PUNCT
fbem-29215	114	19	but	but	CCONJ
fbem-29215	114	20	also	also	ADV
fbem-29215	114	21	subverts	subvert	VERB
fbem-29215	114	22	the	the	DET
fbem-29215	114	23	traditional	traditional	ADJ
fbem-29215	114	24	data	datum	NOUN
fbem-29215	114	25	analysis	analysis	NOUN
fbem-29215	114	26	mode	mode	NOUN
fbem-29215	114	27	.	.	PUNCT
fbem-29215	115	1	by	by	ADP
fbem-29215	115	2	generating	generate	VERB
fbem-29215	115	3	data	data	NOUN
fbem-29215	115	4	models	model	NOUN
fbem-29215	115	5	and	and	CCONJ
fbem-29215	115	6	verifying	verify	VERB
fbem-29215	115	7	the	the	DET
fbem-29215	115	8	actual	actual	ADJ
fbem-29215	115	9	data	datum	NOUN
fbem-29215	115	10	,	,	PUNCT
fbem-29215	115	11	it	it	PRON
fbem-29215	115	12	realizes	realize	VERB
fbem-29215	115	13	the	the	DET
fbem-29215	115	14	inductive	inductive	ADJ
fbem-29215	115	15	reasoning	reasoning	NOUN
fbem-29215	115	16	from	from	ADP
fbem-29215	115	17	special	special	ADJ
fbem-29215	115	18	to	to	ADP
fbem-29215	115	19	general	general	ADJ
fbem-29215	115	20	,	,	PUNCT
fbem-29215	115	21	ensuring	ensure	VERB
fbem-29215	115	22	the	the	DET
fbem-29215	115	23	hypothesis	hypothesis	NOUN
fbem-29215	115	24	minimization	minimization	NOUN
fbem-29215	115	25	and	and	CCONJ
fbem-29215	115	26	maximum	maximum	ADJ
fbem-29215	115	27	objectivity	objectivity	NOUN
fbem-29215	115	28	of	of	ADP
fbem-29215	115	29	the	the	DET
fbem-29215	115	30	analysis	analysis	NOUN
fbem-29215	115	31	process	process	NOUN
fbem-29215	115	32	.	.	PUNCT
fbem-29215	116	1	data	datum	NOUN
fbem-29215	116	2	sampling	sample	VERB
fbem-29215	116	3	processing	processing	NOUN
fbem-29215	116	4	,	,	PUNCT
fbem-29215	116	5	carefully	carefully	ADV
fbem-29215	116	6	select	select	VERB
fbem-29215	116	7	the	the	DET
fbem-29215	116	8	sample	sample	NOUN
fbem-29215	116	9	subset	subset	VERB
fbem-29215	116	10	closely	closely	ADV
fbem-29215	116	11	related	relate	VERB
fbem-29215	116	12	to	to	PART
fbem-29215	116	13	fraud	fraud	VERB
fbem-29215	116	14	identification	identification	NOUN
fbem-29215	116	15	,	,	PUNCT
fbem-29215	116	16	avoid	avoid	VERB
fbem-29215	116	17	the	the	DET
fbem-29215	116	18	comprehensive	comprehensive	ADJ
fbem-29215	116	19	processing	processing	NOUN
fbem-29215	116	20	of	of	ADP
fbem-29215	116	21	massive	massive	ADJ
fbem-29215	116	22	data	datum	NOUN
fbem-29215	116	23	,	,	PUNCT
fbem-29215	116	24	significantly	significantly	ADV
fbem-29215	116	25	improve	improve	VERB
fbem-29215	116	26	the	the	DET
fbem-29215	116	27	efficiency	efficiency	NOUN
fbem-29215	116	28	and	and	CCONJ
fbem-29215	116	29	save	save	VERB
fbem-29215	116	30	resources	resource	NOUN
fbem-29215	116	31	.	.	PUNCT
fbem-29215	117	1	the	the	DET
fbem-29215	117	2	data	data	NOUN
fbem-29215	117	3	search	search	NOUN
fbem-29215	117	4	steps	step	NOUN
fbem-29215	117	5	focus	focus	VERB
fbem-29215	117	6	on	on	ADP
fbem-29215	117	7	refining	refine	VERB
fbem-29215	117	8	key	key	ADJ
fbem-29215	117	9	data	datum	NOUN
fbem-29215	117	10	reflecting	reflect	VERB
fbem-29215	117	11	accounting	accounting	NOUN
fbem-29215	117	12	laws	law	NOUN
fbem-29215	117	13	,	,	PUNCT
fbem-29215	117	14	trends	trend	NOUN
fbem-29215	117	15	and	and	CCONJ
fbem-29215	117	16	associations	association	NOUN
fbem-29215	117	17	,	,	PUNCT
fbem-29215	117	18	laying	lay	VERB
fbem-29215	117	19	a	a	DET
fbem-29215	117	20	solid	solid	ADJ
fbem-29215	117	21	foundation	foundation	NOUN
fbem-29215	117	22	for	for	ADP
fbem-29215	117	23	subsequent	subsequent	ADJ
fbem-29215	117	24	analysis	analysis	NOUN
fbem-29215	117	25	.	.	PUNCT
fbem-29215	118	1	in	in	ADP
fbem-29215	118	2	the	the	DET
fbem-29215	118	3	data	data	NOUN
fbem-29215	118	4	adjustment	adjustment	NOUN
fbem-29215	118	5	stage	stage	NOUN
fbem-29215	118	6	,	,	PUNCT
fbem-29215	118	7	through	through	ADP
fbem-29215	118	8	the	the	DET
fbem-29215	118	9	close	close	ADJ
fbem-29215	118	10	cooperation	cooperation	NOUN
fbem-29215	118	11	between	between	ADP
fbem-29215	118	12	the	the	DET
fbem-29215	118	13	experts	expert	NOUN
fbem-29215	118	14	and	and	CCONJ
fbem-29215	118	15	the	the	DET
fbem-29215	118	16	data	data	NOUN
fbem-29215	118	17	mining	mining	NOUN
fbem-29215	118	18	team	team	NOUN
fbem-29215	118	19	,	,	PUNCT
fbem-29215	118	20	we	we	PRON
fbem-29215	118	21	can	can	AUX
fbem-29215	118	22	deepen	deepen	VERB
fbem-29215	118	23	the	the	DET
fbem-29215	118	24	understanding	understanding	NOUN
fbem-29215	118	25	of	of	ADP
fbem-29215	118	26	the	the	DET
fbem-29215	118	27	data	datum	NOUN
fbem-29215	118	28	,	,	PUNCT
fbem-29215	118	29	accurately	accurately	ADV
fbem-29215	118	30	screen	screen	VERB
fbem-29215	118	31	and	and	CCONJ
fbem-29215	118	32	classify	classify	VERB
fbem-29215	118	33	it	it	PRON
fbem-29215	118	34	,	,	PUNCT
fbem-29215	118	35	and	and	CCONJ
fbem-29215	118	36	innovatively	innovatively	ADV
fbem-29215	118	37	construct	construct	VERB
fbem-29215	118	38	new	new	ADJ
fbem-29215	118	39	variables	variable	NOUN
fbem-29215	118	40	to	to	PART
fbem-29215	118	41	optimize	optimize	VERB
fbem-29215	118	42	the	the	DET
fbem-29215	118	43	state	state	NOUN
fbem-29215	118	44	description	description	NOUN
fbem-29215	118	45	.	.	PUNCT
fbem-29215	119	1	in	in	ADP
fbem-29215	119	2	the	the	DET
fbem-29215	119	3	process	process	NOUN
fbem-29215	119	4	of	of	ADP
fbem-29215	119	5	model	model	NOUN
fbem-29215	119	6	construction	construction	NOUN
fbem-29215	119	7	,	,	PUNCT
fbem-29215	119	8	data	datum	NOUN
fbem-29215	119	9	mining	mining	NOUN
fbem-29215	119	10	experts	expert	NOUN
fbem-29215	119	11	design	design	VERB
fbem-29215	119	12	the	the	DET
fbem-29215	119	13	mining	mining	NOUN
fbem-29215	119	14	model	model	NOUN
fbem-29215	119	15	according	accord	VERB
fbem-29215	119	16	to	to	ADP
fbem-29215	119	17	the	the	DET
fbem-29215	119	18	actual	actual	ADJ
fbem-29215	119	19	situation	situation	NOUN
fbem-29215	119	20	,	,	PUNCT
fbem-29215	119	21	and	and	CCONJ
fbem-29215	119	22	have	have	VERB
fbem-29215	119	23	in	in	ADP
fbem-29215	119	24	-	-	PUNCT
fbem-29215	119	25	depth	depth	NOUN
fbem-29215	119	26	communication	communication	NOUN
fbem-29215	119	27	with	with	ADP
fbem-29215	119	28	experts	expert	NOUN
fbem-29215	119	29	in	in	ADP
fbem-29215	119	30	the	the	DET
fbem-29215	119	31	accounting	accounting	NOUN
fbem-29215	119	32	field	field	NOUN
fbem-29215	119	33	to	to	PART
fbem-29215	119	34	jointly	jointly	ADV
fbem-29215	119	35	optimize	optimize	VERB
fbem-29215	119	36	the	the	DET
fbem-29215	119	37	model	model	NOUN
fbem-29215	119	38	structure	structure	NOUN
fbem-29215	119	39	.	.	PUNCT
fbem-29215	120	1	in	in	ADP
fbem-29215	120	2	the	the	DET
fbem-29215	120	3	model	model	NOUN
fbem-29215	120	4	evaluation	evaluation	NOUN
fbem-29215	120	5	and	and	CCONJ
fbem-29215	120	6	analysis	analysis	NOUN
fbem-29215	120	7	stage	stage	NOUN
fbem-29215	120	8	,	,	PUNCT
fbem-29215	120	9	experts	expert	NOUN
fbem-29215	120	10	not	not	PART
fbem-29215	120	11	only	only	ADV
fbem-29215	120	12	have	have	VERB
fbem-29215	120	13	a	a	DET
fbem-29215	120	14	deep	deep	ADJ
fbem-29215	120	15	understanding	understanding	NOUN
fbem-29215	120	16	of	of	ADP
fbem-29215	120	17	the	the	DET
fbem-29215	120	18	model	model	NOUN
fbem-29215	120	19	mechanism	mechanism	NOUN
fbem-29215	120	20	,	,	PUNCT
fbem-29215	120	21	but	but	CCONJ
fbem-29215	120	22	also	also	ADV
fbem-29215	120	23	strictly	strictly	ADV
fbem-29215	120	24	evaluate	evaluate	VERB
fbem-29215	120	25	its	its	PRON
fbem-29215	120	26	identification	identification	NOUN
fbem-29215	120	27	efficiency	efficiency	NOUN
fbem-29215	120	28	.	.	PUNCT
fbem-29215	121	1	they	they	PRON
fbem-29215	121	2	accurately	accurately	ADV
fbem-29215	121	3	predict	predict	VERB
fbem-29215	121	4	the	the	DET
fbem-29215	121	5	accounting	accounting	NOUN
fbem-29215	121	6	fraud	fraud	NOUN
fbem-29215	121	7	risk	risk	NOUN
fbem-29215	121	8	of	of	ADP
fbem-29215	121	9	listed	list	VERB
fbem-29215	121	10	companies	company	NOUN
fbem-29215	121	11	through	through	ADP
fbem-29215	121	12	the	the	DET
fbem-29215	121	13	model	model	NOUN
fbem-29215	121	14	,	,	PUNCT
fbem-29215	121	15	which	which	PRON
fbem-29215	121	16	provides	provide	VERB
fbem-29215	121	17	a	a	DET
fbem-29215	121	18	strong	strong	ADJ
fbem-29215	121	19	technical	technical	ADJ
fbem-29215	121	20	support	support	NOUN
fbem-29215	121	21	and	and	CCONJ
fbem-29215	121	22	decision	decision	NOUN
fbem-29215	121	23	-	-	PUNCT
fbem-29215	121	24	making	making	NOUN
fbem-29215	121	25	basis	basis	NOUN
fbem-29215	121	26	for	for	ADP
fbem-29215	121	27	timely	timely	ADJ
fbem-29215	121	28	response	response	NOUN
fbem-29215	121	29	and	and	CCONJ
fbem-29215	121	30	properly	properly	ADV
fbem-29215	121	31	handling	handle	VERB
fbem-29215	121	32	the	the	DET
fbem-29215	121	33	accounting	accounting	NOUN
fbem-29215	121	34	fraud	fraud	NOUN
fbem-29215	121	35	problem	problem	NOUN
fbem-29215	121	36	.	.	PUNCT
fbem-29215	122	1	5	5	X
fbem-29215	122	2	.	.	X
fbem-29215	122	3	suggestions	suggestion	NOUN
fbem-29215	122	4	for	for	ADP
fbem-29215	122	5	preventing	prevent	VERB
fbem-29215	122	6	accounting	accounting	NOUN
fbem-29215	122	7	fraud	fraud	NOUN
fbem-29215	122	8	in	in	ADP
fbem-29215	122	9	listed	list	VERB
fbem-29215	122	10	companies	company	NOUN
fbem-29215	122	11	5.1	5.1	NUM
fbem-29215	122	12	.	.	PUNCT
fbem-29215	123	1	improve	improve	VERB
fbem-29215	123	2	the	the	DET
fbem-29215	123	3	internal	internal	ADJ
fbem-29215	123	4	control	control	NOUN
fbem-29215	123	5	system	system	NOUN
fbem-29215	123	6	of	of	ADP
fbem-29215	123	7	listed	list	VERB
fbem-29215	123	8	companies	company	NOUN
fbem-29215	123	9	to	to	PART
fbem-29215	123	10	improve	improve	VERB
fbem-29215	123	11	the	the	DET
fbem-29215	123	12	internal	internal	ADJ
fbem-29215	123	13	control	control	NOUN
fbem-29215	123	14	system	system	NOUN
fbem-29215	123	15	of	of	ADP
fbem-29215	123	16	listed	list	VERB
fbem-29215	123	17	companies	company	NOUN
fbem-29215	123	18	,	,	PUNCT
fbem-29215	123	19	it	it	PRON
fbem-29215	123	20	is	be	AUX
fbem-29215	123	21	necessary	necessary	ADJ
fbem-29215	123	22	to	to	PART
fbem-29215	123	23	start	start	VERB
fbem-29215	123	24	from	from	ADP
fbem-29215	123	25	two	two	NUM
fbem-29215	123	26	major	major	ADJ
fbem-29215	123	27	aspects	aspect	NOUN
fbem-29215	123	28	:	:	PUNCT
fbem-29215	123	29	performance	performance	NOUN
fbem-29215	123	30	evaluation	evaluation	NOUN
fbem-29215	123	31	and	and	CCONJ
fbem-29215	123	32	internal	internal	ADJ
fbem-29215	123	33	supervision	supervision	NOUN
fbem-29215	123	34	.	.	PUNCT
fbem-29215	124	1	it	it	PRON
fbem-29215	124	2	is	be	AUX
fbem-29215	124	3	essential	essential	ADJ
fbem-29215	124	4	to	to	PART
fbem-29215	124	5	innovate	innovate	VERB
fbem-29215	124	6	the	the	DET
fbem-29215	124	7	traditional	traditional	ADJ
fbem-29215	124	8	performance	performance	NOUN
fbem-29215	124	9	evaluation	evaluation	NOUN
fbem-29215	124	10	mechanism	mechanism	NOUN
fbem-29215	124	11	,	,	PUNCT
fbem-29215	124	12	abandoning	abandon	VERB
fbem-29215	124	13	the	the	DET
fbem-29215	124	14	measurement	measurement	NOUN
fbem-29215	124	15	method	method	NOUN
fbem-29215	124	16	of	of	ADP
fbem-29215	124	17	a	a	DET
fbem-29215	124	18	single	single	ADJ
fbem-29215	124	19	financial	financial	ADJ
fbem-29215	124	20	performance	performance	NOUN
fbem-29215	124	21	indicator	indicator	NOUN
fbem-29215	124	22	.	.	PUNCT
fbem-29215	125	1	this	this	DET
fbem-29215	125	2	one	one	NUM
fbem-29215	125	3	-	-	PUNCT
fbem-29215	125	4	sided	sided	ADJ
fbem-29215	125	5	approach	approach	NOUN
fbem-29215	125	6	not	not	PART
fbem-29215	125	7	only	only	ADV
fbem-29215	125	8	makes	make	VERB
fbem-29215	125	9	it	it	PRON
fbem-29215	125	10	difficult	difficult	ADJ
fbem-29215	125	11	to	to	PART
fbem-29215	125	12	accurately	accurately	ADV
fbem-29215	125	13	assess	assess	VERB
fbem-29215	125	14	the	the	DET
fbem-29215	125	15	actual	actual	ADJ
fbem-29215	125	16	effectiveness	effectiveness	NOUN
fbem-29215	125	17	of	of	ADP
fbem-29215	125	18	managers	manager	NOUN
fbem-29215	125	19	,	,	PUNCT
fbem-29215	125	20	but	but	CCONJ
fbem-29215	125	21	it	it	PRON
fbem-29215	125	22	may	may	AUX
fbem-29215	125	23	also	also	ADV
fbem-29215	125	24	induce	induce	VERB
fbem-29215	125	25	fraudulent	fraudulent	ADJ
fbem-29215	125	26	behavior	behavior	NOUN
fbem-29215	125	27	to	to	PART
fbem-29215	125	28	beautify	beautify	VERB
fbem-29215	125	29	performance	performance	NOUN
fbem-29215	125	30	.	.	PUNCT
fbem-29215	126	1	a	a	DET
fbem-29215	126	2	comprehensive	comprehensive	ADJ
fbem-29215	126	3	evaluation	evaluation	NOUN
fbem-29215	126	4	system	system	NOUN
fbem-29215	126	5	should	should	AUX
fbem-29215	126	6	be	be	AUX
fbem-29215	126	7	constructed	construct	VERB
fbem-29215	126	8	,	,	PUNCT
fbem-29215	126	9	integrating	integrate	VERB
fbem-29215	126	10	financial	financial	ADJ
fbem-29215	126	11	and	and	CCONJ
fbem-29215	126	12	non	non	ADJ
fbem-29215	126	13	-	-	ADJ
fbem-29215	126	14	financial	financial	ADJ
fbem-29215	126	15	indicators	indicator	NOUN
fbem-29215	126	16	to	to	PART
fbem-29215	126	17	ensure	ensure	VERB
fbem-29215	126	18	the	the	DET
fbem-29215	126	19	comprehensiveness	comprehensiveness	NOUN
fbem-29215	126	20	and	and	CCONJ
fbem-29215	126	21	fairness	fairness	NOUN
fbem-29215	126	22	of	of	ADP
fbem-29215	126	23	the	the	DET
fbem-29215	126	24	evaluation	evaluation	NOUN
fbem-29215	126	25	.	.	PUNCT
fbem-29215	127	1	in	in	ADP
fbem-29215	127	2	terms	term	NOUN
fbem-29215	127	3	of	of	ADP
fbem-29215	127	4	internal	internal	ADJ
fbem-29215	127	5	supervision	supervision	NOUN
fbem-29215	127	6	,	,	PUNCT
fbem-29215	127	7	it	it	PRON
fbem-29215	127	8	is	be	AUX
fbem-29215	127	9	necessary	necessary	ADJ
fbem-29215	127	10	to	to	PART
fbem-29215	127	11	continuously	continuously	ADV
fbem-29215	127	12	optimize	optimize	VERB
fbem-29215	127	13	the	the	DET
fbem-29215	127	14	independent	independent	ADJ
fbem-29215	127	15	director	director	NOUN
fbem-29215	127	16	system	system	NOUN
fbem-29215	127	17	,	,	PUNCT
fbem-29215	127	18	strengthen	strengthen	VERB
fbem-29215	127	19	its	its	PRON
fbem-29215	127	20	independence	independence	NOUN
fbem-29215	127	21	,	,	PUNCT
fbem-29215	127	22	and	and	CCONJ
fbem-29215	127	23	ensure	ensure	VERB
fbem-29215	127	24	the	the	DET
fbem-29215	127	25	effective	effective	ADJ
fbem-29215	127	26	functioning	functioning	NOUN
fbem-29215	127	27	of	of	ADP
fbem-29215	127	28	the	the	DET
fbem-29215	127	29	supervisory	supervisory	ADJ
fbem-29215	127	30	function	function	NOUN
fbem-29215	127	31	;	;	PUNCT
fbem-29215	127	32	enhance	enhance	VERB
fbem-29215	127	33	the	the	DET
fbem-29215	127	34	comprehensive	comprehensive	ADJ
fbem-29215	127	35	ability	ability	NOUN
fbem-29215	127	36	training	training	NOUN
fbem-29215	127	37	for	for	ADP
fbem-29215	127	38	senior	senior	ADJ
fbem-29215	127	39	management	management	NOUN
fbem-29215	127	40	personnel	personnel	NOUN
fbem-29215	127	41	,	,	PUNCT
fbem-29215	127	42	cultivating	cultivate	VERB
fbem-29215	127	43	compound	compound	NOUN
fbem-29215	127	44	talents	talent	NOUN
fbem-29215	127	45	who	who	PRON
fbem-29215	127	46	understand	understand	VERB
fbem-29215	127	47	both	both	DET
fbem-29215	127	48	production	production	NOUN
fbem-29215	127	49	and	and	CCONJ
fbem-29215	127	50	management	management	NOUN
fbem-29215	127	51	.	.	PUNCT
fbem-29215	128	1	establish	establish	VERB
fbem-29215	128	2	and	and	CCONJ
fbem-29215	128	3	improve	improve	VERB
fbem-29215	128	4	an	an	DET
fbem-29215	128	5	information	information	NOUN
fbem-29215	128	6	disclosure	disclosure	NOUN
fbem-29215	128	7	system	system	NOUN
fbem-29215	128	8	covering	cover	VERB
fbem-29215	128	9	the	the	DET
fbem-29215	128	10	entire	entire	ADJ
fbem-29215	128	11	chain	chain	NOUN
fbem-29215	128	12	from	from	ADP
fbem-29215	128	13	procurement	procurement	NOUN
fbem-29215	128	14	,	,	PUNCT
fbem-29215	128	15	production	production	NOUN
fbem-29215	128	16	,	,	PUNCT
fbem-29215	128	17	to	to	ADP
fbem-29215	128	18	sales	sale	NOUN
fbem-29215	128	19	,	,	PUNCT
fbem-29215	128	20	replacing	replace	VERB
fbem-29215	128	21	the	the	DET
fbem-29215	128	22	previous	previous	ADJ
fbem-29215	128	23	fragmented	fragmented	ADJ
fbem-29215	128	24	and	and	CCONJ
fbem-29215	128	25	arbitrary	arbitrary	ADJ
fbem-29215	128	26	operation	operation	NOUN
fbem-29215	128	27	modes	mode	NOUN
fbem-29215	128	28	,	,	PUNCT
fbem-29215	128	29	and	and	CCONJ
fbem-29215	128	30	enhancing	enhance	VERB
fbem-29215	128	31	the	the	DET
fbem-29215	128	32	transparency	transparency	NOUN
fbem-29215	128	33	and	and	CCONJ
fbem-29215	128	34	standardization	standardization	NOUN
fbem-29215	128	35	of	of	ADP
fbem-29215	128	36	corporate	corporate	ADJ
fbem-29215	128	37	operations	operation	NOUN
fbem-29215	128	38	.	.	PUNCT
fbem-29215	129	1	through	through	ADP
fbem-29215	129	2	these	these	DET
fbem-29215	129	3	measures	measure	NOUN
fbem-29215	129	4	,	,	PUNCT
fbem-29215	129	5	listed	list	VERB
fbem-29215	129	6	companies	company	NOUN
fbem-29215	129	7	can	can	AUX
fbem-29215	129	8	build	build	VERB
fbem-29215	129	9	a	a	DET
fbem-29215	129	10	more	more	ADV
fbem-29215	129	11	sound	sound	ADJ
fbem-29215	129	12	and	and	CCONJ
fbem-29215	129	13	efficient	efficient	ADJ
fbem-29215	129	14	internal	internal	ADJ
fbem-29215	129	15	control	control	NOUN
fbem-29215	129	16	system	system	NOUN
fbem-29215	129	17	,	,	PUNCT
fbem-29215	129	18	laying	lay	VERB
fbem-29215	129	19	a	a	DET
fbem-29215	129	20	solid	solid	ADJ
fbem-29215	129	21	foundation	foundation	NOUN
fbem-29215	129	22	for	for	ADP
fbem-29215	129	23	the	the	DET
fbem-29215	129	24	company	company	NOUN
fbem-29215	129	25	's	's	PART
fbem-29215	129	26	steady	steady	ADJ
fbem-29215	129	27	development	development	NOUN
fbem-29215	129	28	.	.	PUNCT
fbem-29215	130	1	5.2	5.2	NUM
fbem-29215	130	2	.	.	PUNCT
fbem-29215	130	3	improve	improve	VERB
fbem-29215	130	4	the	the	DET
fbem-29215	130	5	quality	quality	NOUN
fbem-29215	130	6	of	of	ADP
fbem-29215	130	7	external	external	ADJ
fbem-29215	130	8	audit	audit	NOUN
fbem-29215	130	9	supervision	supervision	NOUN
fbem-29215	130	10	compared	compare	VERB
fbem-29215	130	11	to	to	ADP
fbem-29215	130	12	ordinary	ordinary	ADJ
fbem-29215	130	13	companies	company	NOUN
fbem-29215	130	14	,	,	PUNCT
fbem-29215	130	15	the	the	DET
fbem-29215	130	16	complexity	complexity	NOUN
fbem-29215	130	17	of	of	ADP
fbem-29215	130	18	auditing	auditing	NOUN
fbem-29215	130	19	for	for	ADP
fbem-29215	130	20	listed	list	VERB
fbem-29215	130	21	companies	company	NOUN
fbem-29215	130	22	is	be	AUX
fbem-29215	130	23	significantly	significantly	ADV
fbem-29215	130	24	higher	high	ADJ
fbem-29215	130	25	.	.	PUNCT
fbem-29215	131	1	while	while	SCONJ
fbem-29215	131	2	strengthening	strengthen	VERB
fbem-29215	131	3	the	the	DET
fbem-29215	131	4	internal	internal	ADJ
fbem-29215	131	5	control	control	NOUN
fbem-29215	131	6	system	system	NOUN
fbem-29215	131	7	,	,	PUNCT
fbem-29215	131	8	optimizing	optimize	VERB
fbem-29215	131	9	external	external	ADJ
fbem-29215	131	10	audit	audit	NOUN
fbem-29215	131	11	supervision	supervision	NOUN
fbem-29215	131	12	is	be	AUX
fbem-29215	131	13	equally	equally	ADV
fbem-29215	131	14	important	important	ADJ
fbem-29215	131	15	.	.	PUNCT
fbem-29215	132	1	it	it	PRON
fbem-29215	132	2	is	be	AUX
fbem-29215	132	3	necessary	necessary	ADJ
fbem-29215	132	4	to	to	PART
fbem-29215	132	5	tailor	tailor	VERB
fbem-29215	132	6	the	the	DET
fbem-29215	132	7	audit	audit	NOUN
fbem-29215	132	8	process	process	NOUN
fbem-29215	132	9	according	accord	VERB
fbem-29215	132	10	to	to	ADP
fbem-29215	132	11	the	the	DET
fbem-29215	132	12	characteristics	characteristic	NOUN
fbem-29215	132	13	of	of	ADP
fbem-29215	132	14	the	the	DET
fbem-29215	132	15	enterprise	enterprise	NOUN
fbem-29215	132	16	,	,	PUNCT
fbem-29215	132	17	ensuring	ensure	VERB
fbem-29215	132	18	the	the	DET
fbem-29215	132	19	relevance	relevance	NOUN
fbem-29215	132	20	and	and	CCONJ
fbem-29215	132	21	effectiveness	effectiveness	NOUN
fbem-29215	132	22	of	of	ADP
fbem-29215	132	23	the	the	DET
fbem-29215	132	24	audit	audit	NOUN
fbem-29215	132	25	work	work	NOUN
fbem-29215	132	26	.	.	PUNCT
fbem-29215	133	1	use	use	VERB
fbem-29215	133	2	analytical	analytical	ADJ
fbem-29215	133	3	review	review	NOUN
fbem-29215	133	4	methods	method	NOUN
fbem-29215	133	5	to	to	PART
fbem-29215	133	6	monitor	monitor	VERB
fbem-29215	133	7	the	the	DET
fbem-29215	133	8	dynamics	dynamic	NOUN
fbem-29215	133	9	of	of	ADP
fbem-29215	133	10	enterprise	enterprise	NOUN
fbem-29215	133	11	inventory	inventory	NOUN
fbem-29215	133	12	and	and	CCONJ
fbem-29215	133	13	accounts	account	VERB
fbem-29215	133	14	receivable	receivable	ADJ
fbem-29215	133	15	in	in	ADP
fbem-29215	133	16	real	real	ADJ
fbem-29215	133	17	-	-	PUNCT
fbem-29215	133	18	time	time	NOUN
fbem-29215	133	19	,	,	PUNCT
fbem-29215	133	20	promptly	promptly	ADV
fbem-29215	133	21	identifying	identify	VERB
fbem-29215	133	22	potential	potential	ADJ
fbem-29215	133	23	issues	issue	NOUN
fbem-29215	133	24	;	;	PUNCT
fbem-29215	133	25	verify	verify	VERB
fbem-29215	133	26	abnormal	abnormal	ADJ
fbem-29215	133	27	accounts	account	NOUN
fbem-29215	133	28	receivable	receivable	ADJ
fbem-29215	133	29	through	through	ADP
fbem-29215	133	30	confirmation	confirmation	NOUN
fbem-29215	133	31	letters	letter	NOUN
fbem-29215	133	32	,	,	PUNCT
fbem-29215	133	33	strictly	strictly	ADV
fbem-29215	133	34	examining	examine	VERB
fbem-29215	133	35	for	for	ADP
fbem-29215	133	36	the	the	DET
fbem-29215	133	37	existence	existence	NOUN
fbem-29215	133	38	of	of	ADP
fbem-29215	133	39	false	false	ADJ
fbem-29215	133	40	accounts	account	NOUN
fbem-29215	133	41	or	or	CCONJ
fbem-29215	133	42	other	other	ADJ
fbem-29215	133	43	irregularities	irregularity	NOUN
fbem-29215	133	44	,	,	PUNCT
fbem-29215	133	45	to	to	PART
fbem-29215	133	46	accurately	accurately	ADV
fbem-29215	133	47	assess	assess	VERB
fbem-29215	133	48	the	the	DET
fbem-29215	133	49	financial	financial	ADJ
fbem-29215	133	50	status	status	NOUN
fbem-29215	133	51	of	of	ADP
fbem-29215	133	52	the	the	DET
fbem-29215	133	53	enterprise	enterprise	NOUN
fbem-29215	133	54	,	,	PUNCT
fbem-29215	133	55	comprehensively	comprehensively	ADV
fbem-29215	133	56	improving	improve	VERB
fbem-29215	133	57	the	the	DET
fbem-29215	133	58	quality	quality	NOUN
fbem-29215	133	59	of	of	ADP
fbem-29215	133	60	audits	audits	NOUN
fbem-29215	133	61	,	,	PUNCT
fbem-29215	133	62	and	and	CCONJ
fbem-29215	133	63	protecting	protect	VERB
fbem-29215	133	64	the	the	DET
fbem-29215	133	65	steady	steady	ADJ
fbem-29215	133	66	development	development	NOUN
fbem-29215	133	67	of	of	ADP
fbem-29215	133	68	listed	list	VERB
fbem-29215	133	69	companies	company	NOUN
fbem-29215	133	70	.	.	PUNCT
fbem-29215	134	1	5.3	5.3	NUM
fbem-29215	134	2	.	.	PUNCT
fbem-29215	134	3	increase	increase	VERB
fbem-29215	134	4	the	the	DET
fbem-29215	134	5	cost	cost	NOUN
fbem-29215	134	6	of	of	ADP
fbem-29215	134	7	accounting	accounting	NOUN
fbem-29215	134	8	fraud	fraud	NOUN
fbem-29215	134	9	for	for	ADP
fbem-29215	134	10	all	all	DET
fbem-29215	134	11	stakeholders	stakeholder	NOUN
fbem-29215	134	12	supervisory	supervisory	ADJ
fbem-29215	134	13	authorities	authority	NOUN
fbem-29215	134	14	should	should	AUX
fbem-29215	134	15	strengthen	strengthen	VERB
fbem-29215	134	16	regulatory	regulatory	ADJ
fbem-29215	134	17	efforts	effort	NOUN
fbem-29215	134	18	,	,	PUNCT
fbem-29215	134	19	rapidly	rapidly	ADV
fbem-29215	134	20	and	and	CCONJ
fbem-29215	134	21	strictly	strictly	ADV
fbem-29215	134	22	implement	implement	VERB
fbem-29215	134	23	penalties	penalty	NOUN
fbem-29215	134	24	for	for	ADP
fbem-29215	134	25	verified	verified	ADJ
fbem-29215	134	26	fraud	fraud	NOUN
fbem-29215	134	27	incidents	incident	NOUN
fbem-29215	134	28	,	,	PUNCT
fbem-29215	134	29	thereby	thereby	ADV
fbem-29215	134	30	forming	form	VERB
fbem-29215	134	31	a	a	DET
fbem-29215	134	32	strong	strong	ADJ
fbem-29215	134	33	deterrent	deterrent	NOUN
fbem-29215	134	34	.	.	PUNCT
fbem-29215	135	1	relevant	relevant	ADJ
fbem-29215	135	2	provisions	provision	NOUN
fbem-29215	135	3	of	of	ADP
fbem-29215	135	4	china	china	PROPN
fbem-29215	135	5	's	's	PART
fbem-29215	135	6	securities	security	NOUN
fbem-29215	135	7	law	law	NOUN
fbem-29215	135	8	also	also	ADV
fbem-29215	135	9	urgently	urgently	ADV
fbem-29215	135	10	need	need	VERB
fbem-29215	135	11	improvement	improvement	NOUN
fbem-29215	135	12	,	,	PUNCT
fbem-29215	135	13	increasing	increase	VERB
fbem-29215	135	14	the	the	DET
fbem-29215	135	15	penalties	penalty	NOUN
fbem-29215	135	16	for	for	ADP
fbem-29215	135	17	fraud	fraud	NOUN
fbem-29215	135	18	by	by	ADP
fbem-29215	135	19	managers	manager	NOUN
fbem-29215	135	20	and	and	CCONJ
fbem-29215	135	21	accounting	accounting	NOUN
fbem-29215	135	22	personnel	personnel	NOUN
fbem-29215	135	23	of	of	ADP
fbem-29215	135	24	listed	list	VERB
fbem-29215	135	25	companies	company	NOUN
fbem-29215	135	26	,	,	PUNCT
fbem-29215	135	27	making	make	VERB
fbem-29215	135	28	the	the	DET
fbem-29215	135	29	law	law	NOUN
fbem-29215	135	30	a	a	DET
fbem-29215	135	31	"	"	PUNCT
fbem-29215	135	32	sword	sword	NOUN
fbem-29215	135	33	of	of	ADP
fbem-29215	135	34	damocles	damocle	NOUN
fbem-29215	135	35	"	"	PUNCT
fbem-29215	135	36	hanging	hang	VERB
fbem-29215	135	37	over	over	ADP
fbem-29215	135	38	their	their	PRON
fbem-29215	135	39	heads	head	NOUN
fbem-29215	135	40	.	.	PUNCT
fbem-29215	136	1	it	it	PRON
fbem-29215	136	2	is	be	AUX
fbem-29215	136	3	also	also	ADV
fbem-29215	136	4	108	108	NUM
fbem-29215	136	5	necessary	necessary	ADJ
fbem-29215	136	6	to	to	PART
fbem-29215	136	7	focus	focus	VERB
fbem-29215	136	8	on	on	ADP
fbem-29215	136	9	improving	improve	VERB
fbem-29215	136	10	the	the	DET
fbem-29215	136	11	professional	professional	ADJ
fbem-29215	136	12	ethics	ethic	NOUN
fbem-29215	136	13	and	and	CCONJ
fbem-29215	136	14	moral	moral	ADJ
fbem-29215	136	15	standards	standard	NOUN
fbem-29215	136	16	of	of	ADP
fbem-29215	136	17	certified	certified	ADJ
fbem-29215	136	18	public	public	ADJ
fbem-29215	136	19	accountants	accountant	NOUN
fbem-29215	136	20	and	and	CCONJ
fbem-29215	136	21	government	government	NOUN
fbem-29215	136	22	officials	official	NOUN
fbem-29215	136	23	,	,	PUNCT
fbem-29215	136	24	taking	take	VERB
fbem-29215	136	25	the	the	DET
fbem-29215	136	26	protection	protection	NOUN
fbem-29215	136	27	of	of	ADP
fbem-29215	136	28	investors	investor	NOUN
fbem-29215	136	29	'	'	PART
fbem-29215	136	30	interests	interest	NOUN
fbem-29215	136	31	as	as	ADP
fbem-29215	136	32	the	the	DET
fbem-29215	136	33	core	core	ADJ
fbem-29215	136	34	goal	goal	NOUN
fbem-29215	136	35	of	of	ADP
fbem-29215	136	36	regulatory	regulatory	ADJ
fbem-29215	136	37	work	work	NOUN
fbem-29215	136	38	,	,	PUNCT
fbem-29215	136	39	and	and	CCONJ
fbem-29215	136	40	thoroughly	thoroughly	ADV
fbem-29215	136	41	implementing	implement	VERB
fbem-29215	136	42	and	and	CCONJ
fbem-29215	136	43	enforcing	enforce	VERB
fbem-29215	136	44	it	it	PRON
fbem-29215	136	45	.	.	PUNCT
fbem-29215	137	1	the	the	DET
fbem-29215	137	2	joint	joint	ADJ
fbem-29215	137	3	liability	liability	NOUN
fbem-29215	137	4	of	of	ADP
fbem-29215	137	5	certified	certify	VERB
fbem-29215	137	6	public	public	ADJ
fbem-29215	137	7	accountants	accountant	NOUN
fbem-29215	137	8	should	should	AUX
fbem-29215	137	9	be	be	AUX
fbem-29215	137	10	increased	increase	VERB
fbem-29215	137	11	,	,	PUNCT
fbem-29215	137	12	and	and	CCONJ
fbem-29215	137	13	the	the	DET
fbem-29215	137	14	difficulty	difficulty	NOUN
fbem-29215	137	15	and	and	CCONJ
fbem-29215	137	16	threshold	threshold	NOUN
fbem-29215	137	17	for	for	ADP
fbem-29215	137	18	obtaining	obtain	VERB
fbem-29215	137	19	audit	audit	NOUN
fbem-29215	137	20	qualifications	qualification	NOUN
fbem-29215	137	21	should	should	AUX
fbem-29215	137	22	be	be	AUX
fbem-29215	137	23	raised	raise	VERB
fbem-29215	137	24	,	,	PUNCT
fbem-29215	137	25	prompting	prompt	VERB
fbem-29215	137	26	relevant	relevant	ADJ
fbem-29215	137	27	personnel	personnel	NOUN
fbem-29215	137	28	to	to	PART
fbem-29215	137	29	continuously	continuously	ADV
fbem-29215	137	30	improve	improve	VERB
fbem-29215	137	31	their	their	PRON
fbem-29215	137	32	moral	moral	ADJ
fbem-29215	137	33	integrity	integrity	NOUN
fbem-29215	137	34	and	and	CCONJ
fbem-29215	137	35	professional	professional	ADJ
fbem-29215	137	36	capabilities	capability	NOUN
fbem-29215	137	37	.	.	PUNCT
fbem-29215	138	1	6	6	X
fbem-29215	138	2	.	.	X
fbem-29215	138	3	conclusion	conclusion	NOUN
fbem-29215	138	4	accounting	accounting	NOUN
fbem-29215	138	5	fraud	fraud	NOUN
fbem-29215	138	6	of	of	ADP
fbem-29215	138	7	listed	list	VERB
fbem-29215	138	8	companies	company	NOUN
fbem-29215	138	9	is	be	AUX
fbem-29215	138	10	a	a	DET
fbem-29215	138	11	complex	complex	ADJ
fbem-29215	138	12	and	and	CCONJ
fbem-29215	138	13	severe	severe	ADJ
fbem-29215	138	14	problem	problem	NOUN
fbem-29215	138	15	,	,	PUNCT
fbem-29215	138	16	with	with	ADP
fbem-29215	138	17	various	various	ADJ
fbem-29215	138	18	types	type	NOUN
fbem-29215	138	19	and	and	CCONJ
fbem-29215	138	20	hidden	hidden	ADJ
fbem-29215	138	21	means	mean	NOUN
fbem-29215	138	22	,	,	PUNCT
fbem-29215	138	23	which	which	PRON
fbem-29215	138	24	has	have	AUX
fbem-29215	138	25	caused	cause	VERB
fbem-29215	138	26	serious	serious	ADJ
fbem-29215	138	27	damage	damage	NOUN
fbem-29215	138	28	to	to	ADP
fbem-29215	138	29	investor	investor	NOUN
fbem-29215	138	30	confidence	confidence	NOUN
fbem-29215	138	31	and	and	CCONJ
fbem-29215	138	32	market	market	NOUN
fbem-29215	138	33	order	order	NOUN
fbem-29215	138	34	.	.	PUNCT
fbem-29215	139	1	through	through	ADP
fbem-29215	139	2	in	in	ADP
fbem-29215	139	3	-	-	PUNCT
fbem-29215	139	4	depth	depth	NOUN
fbem-29215	139	5	analysis	analysis	NOUN
fbem-29215	139	6	of	of	ADP
fbem-29215	139	7	the	the	DET
fbem-29215	139	8	types	type	NOUN
fbem-29215	139	9	,	,	PUNCT
fbem-29215	139	10	status	status	NOUN
fbem-29215	139	11	quo	quo	NOUN
fbem-29215	139	12	,	,	PUNCT
fbem-29215	139	13	motivation	motivation	NOUN
fbem-29215	139	14	and	and	CCONJ
fbem-29215	139	15	identification	identification	NOUN
fbem-29215	139	16	methods	method	NOUN
fbem-29215	139	17	of	of	ADP
fbem-29215	139	18	accounting	accounting	NOUN
fbem-29215	139	19	fraud	fraud	NOUN
fbem-29215	139	20	,	,	PUNCT
fbem-29215	139	21	it	it	PRON
fbem-29215	139	22	can	can	AUX
fbem-29215	139	23	be	be	AUX
fbem-29215	139	24	found	find	VERB
fbem-29215	139	25	that	that	SCONJ
fbem-29215	139	26	to	to	PART
fbem-29215	139	27	effectively	effectively	ADV
fbem-29215	139	28	prevent	prevent	VERB
fbem-29215	139	29	accounting	accounting	NOUN
fbem-29215	139	30	fraud	fraud	NOUN
fbem-29215	139	31	,	,	PUNCT
fbem-29215	139	32	we	we	PRON
fbem-29215	139	33	must	must	AUX
fbem-29215	139	34	start	start	VERB
fbem-29215	139	35	from	from	ADP
fbem-29215	139	36	many	many	ADJ
fbem-29215	139	37	internal	internal	ADJ
fbem-29215	139	38	and	and	CCONJ
fbem-29215	139	39	external	external	ADJ
fbem-29215	139	40	aspects	aspect	NOUN
fbem-29215	139	41	.	.	PUNCT
fbem-29215	140	1	on	on	ADP
fbem-29215	140	2	the	the	DET
fbem-29215	140	3	one	one	NUM
fbem-29215	140	4	hand	hand	NOUN
fbem-29215	140	5	,	,	PUNCT
fbem-29215	140	6	listed	list	VERB
fbem-29215	140	7	companies	company	NOUN
fbem-29215	140	8	need	need	VERB
fbem-29215	140	9	to	to	PART
fbem-29215	140	10	improve	improve	VERB
fbem-29215	140	11	the	the	DET
fbem-29215	140	12	internal	internal	ADJ
fbem-29215	140	13	control	control	NOUN
fbem-29215	140	14	system	system	NOUN
fbem-29215	140	15	,	,	PUNCT
fbem-29215	140	16	optimize	optimize	VERB
fbem-29215	140	17	the	the	DET
fbem-29215	140	18	performance	performance	NOUN
fbem-29215	140	19	appraisal	appraisal	NOUN
fbem-29215	140	20	mechanism	mechanism	NOUN
fbem-29215	140	21	,	,	PUNCT
fbem-29215	140	22	strengthen	strengthen	VERB
fbem-29215	140	23	internal	internal	ADJ
fbem-29215	140	24	supervision	supervision	NOUN
fbem-29215	140	25	and	and	CCONJ
fbem-29215	140	26	improve	improve	VERB
fbem-29215	140	27	the	the	DET
fbem-29215	140	28	operation	operation	NOUN
fbem-29215	140	29	transparency	transparency	NOUN
fbem-29215	140	30	;	;	PUNCT
fbem-29215	140	31	on	on	ADP
fbem-29215	140	32	the	the	DET
fbem-29215	140	33	other	other	ADJ
fbem-29215	140	34	hand	hand	NOUN
fbem-29215	140	35	,	,	PUNCT
fbem-29215	140	36	the	the	DET
fbem-29215	140	37	quality	quality	NOUN
fbem-29215	140	38	of	of	ADP
fbem-29215	140	39	external	external	ADJ
fbem-29215	140	40	audit	audit	NOUN
fbem-29215	140	41	supervision	supervision	NOUN
fbem-29215	140	42	also	also	ADV
fbem-29215	140	43	needs	need	VERB
fbem-29215	140	44	to	to	PART
fbem-29215	140	45	be	be	AUX
fbem-29215	140	46	improved	improve	VERB
fbem-29215	140	47	,	,	PUNCT
fbem-29215	140	48	so	so	CCONJ
fbem-29215	140	49	the	the	DET
fbem-29215	140	50	audit	audit	NOUN
fbem-29215	140	51	process	process	NOUN
fbem-29215	140	52	should	should	AUX
fbem-29215	140	53	be	be	AUX
fbem-29215	140	54	customized	customize	VERB
fbem-29215	140	55	according	accord	VERB
fbem-29215	140	56	to	to	ADP
fbem-29215	140	57	enterprise	enterprise	NOUN
fbem-29215	140	58	characteristics	characteristic	NOUN
fbem-29215	140	59	,	,	PUNCT
fbem-29215	140	60	and	and	CCONJ
fbem-29215	140	61	advanced	advanced	ADJ
fbem-29215	140	62	audit	audit	NOUN
fbem-29215	140	63	methods	method	NOUN
fbem-29215	140	64	should	should	AUX
fbem-29215	140	65	be	be	AUX
fbem-29215	140	66	adopted	adopt	VERB
fbem-29215	140	67	to	to	PART
fbem-29215	140	68	ensure	ensure	VERB
fbem-29215	140	69	the	the	DET
fbem-29215	140	70	effectiveness	effectiveness	NOUN
fbem-29215	140	71	and	and	CCONJ
fbem-29215	140	72	pertinence	pertinence	NOUN
fbem-29215	140	73	of	of	ADP
fbem-29215	140	74	audit	audit	NOUN
fbem-29215	140	75	work	work	NOUN
fbem-29215	140	76	.	.	PUNCT
fbem-29215	141	1	increasing	increase	VERB
fbem-29215	141	2	the	the	DET
fbem-29215	141	3	punishment	punishment	NOUN
fbem-29215	141	4	of	of	ADP
fbem-29215	141	5	fraud	fraud	NOUN
fbem-29215	141	6	and	and	CCONJ
fbem-29215	141	7	raising	raise	VERB
fbem-29215	141	8	the	the	DET
fbem-29215	141	9	cost	cost	NOUN
fbem-29215	141	10	of	of	ADP
fbem-29215	141	11	accounting	accounting	NOUN
fbem-29215	141	12	fraud	fraud	NOUN
fbem-29215	141	13	of	of	ADP
fbem-29215	141	14	various	various	ADJ
fbem-29215	141	15	stakeholders	stakeholder	NOUN
fbem-29215	141	16	are	be	AUX
fbem-29215	141	17	also	also	ADV
fbem-29215	141	18	the	the	DET
fbem-29215	141	19	key	key	NOUN
fbem-29215	141	20	to	to	PART
fbem-29215	141	21	curb	curb	VERB
fbem-29215	141	22	fraud	fraud	NOUN
fbem-29215	141	23	.	.	PUNCT
fbem-29215	142	1	only	only	ADV
fbem-29215	142	2	with	with	ADP
fbem-29215	142	3	the	the	DET
fbem-29215	142	4	joint	joint	ADJ
fbem-29215	142	5	efforts	effort	NOUN
fbem-29215	142	6	of	of	ADP
fbem-29215	142	7	the	the	DET
fbem-29215	142	8	government	government	NOUN
fbem-29215	142	9	,	,	PUNCT
fbem-29215	142	10	enterprises	enterprise	NOUN
fbem-29215	142	11	,	,	PUNCT
fbem-29215	142	12	audit	audit	NOUN
fbem-29215	142	13	institutions	institution	NOUN
fbem-29215	142	14	and	and	CCONJ
fbem-29215	142	15	investors	investor	NOUN
fbem-29215	142	16	,	,	PUNCT
fbem-29215	142	17	can	can	AUX
fbem-29215	142	18	we	we	PRON
fbem-29215	142	19	build	build	VERB
fbem-29215	142	20	a	a	DET
fbem-29215	142	21	fair	fair	ADJ
fbem-29215	142	22	,	,	PUNCT
fbem-29215	142	23	transparent	transparent	ADJ
fbem-29215	142	24	and	and	CCONJ
fbem-29215	142	25	healthy	healthy	ADJ
fbem-29215	142	26	capital	capital	NOUN
fbem-29215	142	27	market	market	NOUN
fbem-29215	142	28	environment	environment	NOUN
fbem-29215	142	29	,	,	PUNCT
fbem-29215	142	30	protect	protect	VERB
fbem-29215	142	31	the	the	DET
fbem-29215	142	32	legitimate	legitimate	ADJ
fbem-29215	142	33	rights	right	NOUN
fbem-29215	142	34	and	and	CCONJ
fbem-29215	142	35	interests	interest	NOUN
fbem-29215	142	36	of	of	ADP
fbem-29215	142	37	investors	investor	NOUN
fbem-29215	142	38	,	,	PUNCT
fbem-29215	142	39	and	and	CCONJ
fbem-29215	142	40	promote	promote	VERB
fbem-29215	142	41	the	the	DET
fbem-29215	142	42	sustainable	sustainable	ADJ
fbem-29215	142	43	development	development	NOUN
fbem-29215	142	44	of	of	ADP
fbem-29215	142	45	listed	list	VERB
fbem-29215	142	46	companies	company	NOUN
fbem-29215	142	47	.	.	PUNCT
fbem-29215	143	1	references	reference	NOUN
fbem-29215	143	2	[	[	X
fbem-29215	143	3	1	1	NUM
fbem-29215	143	4	]	]	X
fbem-29215	143	5	li	li	PROPN
fbem-29215	143	6	shuo	shuo	PROPN
fbem-29215	143	7	,	,	PUNCT
fbem-29215	143	8	li	li	PROPN
fbem-29215	143	9	qing	qing	PROPN
fbem-29215	143	10	.	.	PUNCT
fbem-29215	144	1	research	research	NOUN
fbem-29215	144	2	on	on	ADP
fbem-29215	144	3	the	the	DET
fbem-29215	144	4	influencing	influence	VERB
fbem-29215	144	5	factors	factor	NOUN
fbem-29215	144	6	of	of	ADP
fbem-29215	144	7	the	the	DET
fbem-29215	144	8	accounting	accounting	NOUN
fbem-29215	144	9	fraud	fraud	NOUN
fbem-29215	144	10	risk	risk	NOUN
fbem-29215	144	11	index	index	NOUN
fbem-29215	144	12	of	of	ADP
fbem-29215	144	13	listed	list	VERB
fbem-29215	144	14	companies	company	NOUN
fbem-29215	144	15	—	—	PUNCT
fbem-29215	144	16	—	—	PUNCT
fbem-29215	144	17	based	base	VERB
fbem-29215	144	18	on	on	ADP
fbem-29215	144	19	the	the	DET
fbem-29215	144	20	perspective	perspective	NOUN
fbem-29215	144	21	of	of	ADP
fbem-29215	144	22	related	related	ADJ
fbem-29215	144	23	party	party	NOUN
fbem-29215	144	24	transactions	transaction	NOUN
fbem-29215	145	1	[	[	X
fbem-29215	145	2	j	j	X
fbem-29215	145	3	]	]	X
fbem-29215	145	4	.	.	PUNCT
fbem-29215	146	1	social	social	ADJ
fbem-29215	146	2	science	science	NOUN
fbem-29215	146	3	front	front	NOUN
fbem-29215	146	4	,	,	PUNCT
fbem-29215	146	5	2022	2022	NUM
fbem-29215	146	6	,	,	PUNCT
fbem-29215	146	7	(	(	PUNCT
fbem-29215	146	8	12	12	NUM
fbem-29215	146	9	):	):	PUNCT
fbem-29215	146	10	271	271	NUM
fbem-29215	146	11	-	-	SYM
fbem-29215	146	12	275	275	NUM
fbem-29215	146	13	.	.	PUNCT
fbem-29215	147	1	[	[	X
fbem-29215	147	2	2	2	NUM
fbem-29215	147	3	]	]	X
fbem-29215	147	4	chen	chen	PROPN
fbem-29215	147	5	cheng	cheng	PROPN
fbem-29215	147	6	.	.	PUNCT
fbem-29215	148	1	accounting	accounting	NOUN
fbem-29215	148	2	fraud	fraud	NOUN
fbem-29215	148	3	identification	identification	NOUN
fbem-29215	148	4	and	and	CCONJ
fbem-29215	148	5	audit	audit	NOUN
fbem-29215	148	6	response	response	NOUN
fbem-29215	148	7	——	——	PUNCT
fbem-29215	148	8	based	base	VERB
fbem-29215	148	9	on	on	ADP
fbem-29215	148	10	the	the	DET
fbem-29215	148	11	case	case	NOUN
fbem-29215	148	12	of	of	ADP
fbem-29215	148	13	the	the	DET
fbem-29215	148	14	2019	2019	NUM
fbem-29215	148	15	financial	financial	ADJ
fbem-29215	148	16	explosion	explosion	NOUN
fbem-29215	149	1	[	[	X
fbem-29215	149	2	j	j	X
fbem-29215	149	3	]	]	X
fbem-29215	149	4	.	.	PUNCT
fbem-29215	150	1	chinese	chinese	PROPN
fbem-29215	150	2	certified	certify	VERB
fbem-29215	150	3	public	public	ADJ
fbem-29215	150	4	accountants	accountant	NOUN
fbem-29215	150	5	,	,	PUNCT
fbem-29215	150	6	2022	2022	NUM
fbem-29215	150	7	,	,	PUNCT
fbem-29215	150	8	(	(	PUNCT
fbem-29215	150	9	06	06	NUM
fbem-29215	150	10	):	):	PUNCT
fbem-29215	150	11	116	116	NUM
fbem-29215	150	12	-	-	SYM
fbem-29215	150	13	119	119	NUM
fbem-29215	150	14	.	.	PUNCT
fbem-29215	151	1	[	[	X
fbem-29215	151	2	3	3	NUM
fbem-29215	151	3	]	]	X
fbem-29215	151	4	wu	wu	PROPN
fbem-29215	151	5	junmin	junmin	PROPN
fbem-29215	151	6	,	,	PUNCT
fbem-29215	151	7	shi	shi	PROPN
fbem-29215	151	8	yilei	yilei	PROPN
fbem-29215	151	9	.	.	PUNCT
fbem-29215	152	1	research	research	NOUN
fbem-29215	152	2	on	on	ADP
fbem-29215	152	3	the	the	DET
fbem-29215	152	4	tripartite	tripartite	ADJ
fbem-29215	152	5	evolutionary	evolutionary	ADJ
fbem-29215	152	6	game	game	NOUN
fbem-29215	152	7	of	of	ADP
fbem-29215	152	8	accounting	accounting	NOUN
fbem-29215	152	9	fraud	fraud	NOUN
fbem-29215	152	10	of	of	ADP
fbem-29215	152	11	listed	list	VERB
fbem-29215	152	12	companies	company	NOUN
fbem-29215	152	13	—	—	PUNCT
fbem-29215	152	14	—	—	PUNCT
fbem-29215	152	15	consider	consider	VERB
fbem-29215	152	16	behavioral	behavioral	ADJ
fbem-29215	152	17	credit	credit	NOUN
fbem-29215	152	18	loss	loss	NOUN
fbem-29215	153	1	[	[	X
fbem-29215	153	2	j	j	X
fbem-29215	153	3	]	]	X
fbem-29215	153	4	.	.	PUNCT
fbem-29215	154	1	friends	friend	NOUN
fbem-29215	154	2	of	of	ADP
fbem-29215	154	3	accounting	accounting	NOUN
fbem-29215	154	4	,	,	PUNCT
fbem-29215	154	5	2020	2020	NUM
fbem-29215	154	6	,	,	PUNCT
fbem-29215	154	7	(	(	PUNCT
fbem-29215	154	8	22	22	NUM
fbem-29215	154	9	):	):	PUNCT
fbem-29215	154	10	22	22	NUM
fbem-29215	154	11	-	-	SYM
fbem-29215	154	12	29	29	NUM
fbem-29215	154	13	.	.	PUNCT
fbem-29215	155	1	[	[	X
fbem-29215	155	2	4	4	X
fbem-29215	155	3	]	]	X
fbem-29215	155	4	huang	huang	PROPN
fbem-29215	155	5	shizhong	shizhong	PROPN
fbem-29215	155	6	,	,	PUNCT
fbem-29215	155	7	ye	ye	PROPN
fbem-29215	155	8	qinhua	qinhua	PROPN
fbem-29215	155	9	,	,	PUNCT
fbem-29215	155	10	xu	xu	PROPN
fbem-29215	155	11	shan	shan	PROPN
fbem-29215	155	12	,	,	PUNCT
fbem-29215	155	13	et	et	PROPN
fbem-29215	155	14	al	al	PROPN
fbem-29215	155	15	.	.	PUNCT
fbem-29215	155	16	analysis	analysis	NOUN
fbem-29215	155	17	of	of	ADP
fbem-29215	155	18	financial	financial	ADJ
fbem-29215	155	19	fraud	fraud	NOUN
fbem-29215	155	20	of	of	ADP
fbem-29215	155	21	chinese	chinese	ADJ
fbem-29215	155	22	listed	list	VERB
fbem-29215	155	23	companies	company	NOUN
fbem-29215	155	24	from	from	ADP
fbem-29215	155	25	2010	2010	NUM
fbem-29215	155	26	to	to	ADP
fbem-29215	155	27	2019	2019	NUM
fbem-29215	155	28	[	[	X
fbem-29215	155	29	j	j	X
fbem-29215	155	30	]	]	X
fbem-29215	155	31	.	.	PUNCT
fbem-29215	156	1	monthly	monthly	ADJ
fbem-29215	156	2	accounting	accounting	NOUN
fbem-29215	156	3	,	,	PUNCT
fbem-29215	156	4	2020	2020	NUM
fbem-29215	156	5	,	,	PUNCT
fbem-29215	156	6	(	(	PUNCT
fbem-29215	156	7	14	14	NUM
fbem-29215	156	8	):	):	PUNCT
fbem-29215	156	9	153	153	NUM
fbem-29215	156	10	-	-	SYM
fbem-29215	156	11	160	160	NUM
fbem-29215	156	12	.	.	PUNCT
fbem-29215	157	1	[	[	X
fbem-29215	157	2	5	5	X
fbem-29215	157	3	]	]	PUNCT
fbem-29215	157	4	zheng	zheng	PROPN
fbem-29215	157	5	weihong	weihong	PROPN
fbem-29215	157	6	,	,	PUNCT
fbem-29215	157	7	li	li	PROPN
fbem-29215	157	8	xiao	xiao	PROPN
fbem-29215	157	9	,	,	PUNCT
fbem-29215	157	10	zhang	zhang	PROPN
fbem-29215	157	11	ting	ting	PROPN
fbem-29215	157	12	,	,	PUNCT
fbem-29215	157	13	et	et	PROPN
fbem-29215	157	14	al	al	PROPN
fbem-29215	157	15	.	.	PUNCT
fbem-29215	157	16	financial	financial	ADJ
fbem-29215	157	17	report	report	NOUN
fbem-29215	157	18	fraud	fraud	NOUN
fbem-29215	157	19	and	and	CCONJ
fbem-29215	157	20	audit	audit	NOUN
fbem-29215	157	21	disclosure	disclosure	NOUN
fbem-29215	157	22	of	of	ADP
fbem-29215	157	23	listed	list	VERB
fbem-29215	157	24	companies	company	NOUN
fbem-29215	157	25	—	—	PUNCT
fbem-29215	157	26	—	—	PUNCT
fbem-29215	157	27	analysis	analysis	NOUN
fbem-29215	157	28	based	base	VERB
fbem-29215	157	29	on	on	ADP
fbem-29215	157	30	the	the	DET
fbem-29215	157	31	administrative	administrative	ADJ
fbem-29215	157	32	penalty	penalty	NOUN
fbem-29215	157	33	decision	decision	NOUN
fbem-29215	157	34	of	of	ADP
fbem-29215	157	35	csrc	csrc	NOUN
fbem-29215	158	1	[	[	X
fbem-29215	158	2	j	j	X
fbem-29215	158	3	]	]	X
fbem-29215	158	4	.	.	PUNCT
fbem-29215	159	1	accounting	accounting	NOUN
fbem-29215	159	2	communication	communication	NOUN
fbem-29215	159	3	,	,	PUNCT
fbem-29215	159	4	2019	2019	NUM
fbem-29215	159	5	,	,	PUNCT
fbem-29215	159	6	(	(	PUNCT
fbem-29215	159	7	22	22	NUM
fbem-29215	159	8	):	):	PUNCT
fbem-29215	159	9	19	19	NUM
fbem-29215	159	10	-	-	SYM
fbem-29215	159	11	25	25	NUM
fbem-29215	159	12	.	.	PUNCT