id	sid	tid	token	lemma	pos
fbem-30131	1	1	frontiers	frontier	NOUN
fbem-30131	1	2	in	in	ADP
fbem-30131	1	3	business	business	NOUN
fbem-30131	1	4	,	,	PUNCT
fbem-30131	1	5	economics	economic	NOUN
fbem-30131	1	6	and	and	CCONJ
fbem-30131	1	7	management	management	NOUN
fbem-30131	1	8	issn	issn	PROPN
fbem-30131	1	9	:	:	PUNCT
fbem-30131	1	10	2766	2766	NUM
fbem-30131	1	11	-	-	PUNCT
fbem-30131	1	12	824x	824x	NUM
fbem-30131	1	13	|	|	ADJ
fbem-30131	1	14	vol	vol	NOUN
fbem-30131	1	15	.	.	PROPN
fbem-30131	1	16	18	18	NUM
fbem-30131	1	17	,	,	PUNCT
fbem-30131	1	18	no	no	INTJ
fbem-30131	1	19	.	.	NOUN
fbem-30131	1	20	3	3	NUM
fbem-30131	1	21	,	,	PUNCT
fbem-30131	1	22	2025	2025	NUM
fbem-30131	1	23	267	267	NUM
fbem-30131	1	24	the	the	DET
fbem-30131	1	25	mechanism	mechanism	NOUN
fbem-30131	1	26	and	and	CCONJ
fbem-30131	1	27	optimization	optimization	NOUN
fbem-30131	1	28	path	path	NOUN
fbem-30131	1	29	of	of	ADP
fbem-30131	1	30	policy	policy	NOUN
fbem-30131	1	31	implementation	implementation	NOUN
fbem-30131	1	32	tracking	track	VERB
fbem-30131	1	33	audit	audit	NOUN
fbem-30131	1	34	in	in	ADP
fbem-30131	1	35	the	the	DET
fbem-30131	1	36	promotion	promotion	NOUN
fbem-30131	1	37	of	of	ADP
fbem-30131	1	38	rural	rural	ADJ
fbem-30131	1	39	revitalization	revitalization	NOUN
fbem-30131	1	40	strategy	strategy	NOUN
fbem-30131	1	41	yangmei	yangmei	PROPN
fbem-30131	1	42	zhong	zhong	PROPN
fbem-30131	2	1	*	*	PUNCT
fbem-30131	2	2	,	,	PUNCT
fbem-30131	2	3	chenchen	chenchen	ADV
fbem-30131	2	4	dai	dai	PROPN
fbem-30131	2	5	,	,	PUNCT
fbem-30131	2	6	ying	ying	PROPN
fbem-30131	2	7	fang	fang	PROPN
fbem-30131	2	8	school	school	PROPN
fbem-30131	2	9	of	of	ADP
fbem-30131	2	10	accounting	accounting	PROPN
fbem-30131	2	11	,	,	PUNCT
fbem-30131	2	12	anhui	anhui	PROPN
fbem-30131	2	13	university	university	PROPN
fbem-30131	2	14	of	of	ADP
fbem-30131	2	15	finance	finance	NOUN
fbem-30131	2	16	and	and	CCONJ
fbem-30131	2	17	economics	economic	NOUN
fbem-30131	2	18	,	,	PUNCT
fbem-30131	2	19	bengbu	bengbu	NOUN
fbem-30131	2	20	,	,	PUNCT
fbem-30131	2	21	anhui	anhui	PROPN
fbem-30131	2	22	233030	233030	NUM
fbem-30131	2	23	,	,	PUNCT
fbem-30131	2	24	china	china	PROPN
fbem-30131	2	25	*	*	PUNCT
fbem-30131	2	26	corresponding	correspond	VERB
fbem-30131	2	27	author	author	NOUN
fbem-30131	2	28	:	:	PUNCT
fbem-30131	2	29	zhongyangmei1111@163.com	zhongyangmei1111@163.com	X
fbem-30131	2	30	abstract	abstract	NOUN
fbem-30131	2	31	:	:	PUNCT
fbem-30131	2	32	rural	rural	ADJ
fbem-30131	2	33	revitalization	revitalization	NOUN
fbem-30131	2	34	is	be	AUX
fbem-30131	2	35	an	an	DET
fbem-30131	2	36	important	important	ADJ
fbem-30131	2	37	lever	lever	NOUN
fbem-30131	2	38	for	for	ADP
fbem-30131	2	39	solving	solve	VERB
fbem-30131	2	40	the	the	DET
fbem-30131	2	41	"	"	PUNCT
fbem-30131	2	42	three	three	NUM
fbem-30131	2	43	rural	rural	ADJ
fbem-30131	2	44	issues	issue	NOUN
fbem-30131	2	45	"	"	PUNCT
fbem-30131	2	46	in	in	ADP
fbem-30131	2	47	the	the	DET
fbem-30131	2	48	new	new	ADJ
fbem-30131	2	49	era	era	NOUN
fbem-30131	2	50	.	.	PUNCT
fbem-30131	3	1	policy	policy	NOUN
fbem-30131	3	2	implementation	implementation	NOUN
fbem-30131	3	3	tracking	tracking	NOUN
fbem-30131	3	4	and	and	CCONJ
fbem-30131	3	5	auditing	auditing	NOUN
fbem-30131	3	6	continue	continue	VERB
fbem-30131	3	7	to	to	PART
fbem-30131	3	8	play	play	VERB
fbem-30131	3	9	a	a	DET
fbem-30131	3	10	role	role	NOUN
fbem-30131	3	11	in	in	ADP
fbem-30131	3	12	policy	policy	NOUN
fbem-30131	3	13	supervision	supervision	NOUN
fbem-30131	3	14	and	and	CCONJ
fbem-30131	3	15	correction	correction	NOUN
fbem-30131	3	16	,	,	PUNCT
fbem-30131	3	17	optimizing	optimize	VERB
fbem-30131	3	18	resource	resource	NOUN
fbem-30131	3	19	allocation	allocation	NOUN
fbem-30131	3	20	,	,	PUNCT
fbem-30131	3	21	preventin	preventin	NOUN
fbem-30131	3	22	g	g	NOUN
fbem-30131	3	23	risks	risk	NOUN
fbem-30131	3	24	,	,	PUNCT
fbem-30131	3	25	and	and	CCONJ
fbem-30131	3	26	strengthening	strengthen	VERB
fbem-30131	3	27	responsibility	responsibility	NOUN
fbem-30131	3	28	implementation	implementation	NOUN
fbem-30131	3	29	in	in	ADP
fbem-30131	3	30	the	the	DET
fbem-30131	3	31	promotion	promotion	NOUN
fbem-30131	3	32	of	of	ADP
fbem-30131	3	33	rural	rural	ADJ
fbem-30131	3	34	revitalization	revitalization	NOUN
fbem-30131	3	35	strategy	strategy	NOUN
fbem-30131	3	36	.	.	PUNCT
fbem-30131	4	1	it	it	PRON
fbem-30131	4	2	is	be	AUX
fbem-30131	4	3	a	a	DET
fbem-30131	4	4	powerful	powerful	ADJ
fbem-30131	4	5	booster	booster	NOUN
fbem-30131	4	6	for	for	ADP
fbem-30131	4	7	the	the	DET
fbem-30131	4	8	promotion	promotion	NOUN
fbem-30131	4	9	of	of	ADP
fbem-30131	4	10	rural	rural	ADJ
fbem-30131	4	11	revitalization	revitalization	NOUN
fbem-30131	4	12	strategy	strategy	NOUN
fbem-30131	4	13	.	.	PUNCT
fbem-30131	5	1	this	this	DET
fbem-30131	5	2	article	article	NOUN
fbem-30131	5	3	proposes	propose	VERB
fbem-30131	5	4	countermeasures	countermeasure	NOUN
fbem-30131	5	5	and	and	CCONJ
fbem-30131	5	6	suggestions	suggestion	NOUN
fbem-30131	5	7	to	to	PART
fbem-30131	5	8	optimize	optimize	VERB
fbem-30131	5	9	the	the	DET
fbem-30131	5	10	aud	aud	NOUN
fbem-30131	5	11	it	it	PRON
fbem-30131	5	12	system	system	NOUN
fbem-30131	5	13	and	and	CCONJ
fbem-30131	5	14	mechanism	mechanism	NOUN
fbem-30131	5	15	,	,	PUNCT
fbem-30131	5	16	strengthen	strengthen	VERB
fbem-30131	5	17	audit	audit	NOUN
fbem-30131	5	18	resources	resource	NOUN
fbem-30131	5	19	and	and	CCONJ
fbem-30131	5	20	capacity	capacity	NOUN
fbem-30131	5	21	building	building	NOUN
fbem-30131	5	22	,	,	PUNCT
fbem-30131	5	23	clarify	clarify	VERB
fbem-30131	5	24	audit	audit	NOUN
fbem-30131	5	25	content	content	NOUN
fbem-30131	5	26	and	and	CCONJ
fbem-30131	5	27	focus	focus	VERB
fbem-30131	5	28	,	,	PUNCT
fbem-30131	5	29	and	and	CCONJ
fbem-30131	5	30	enhance	enhance	VERB
fbem-30131	5	31	cross	cross	NOUN
fbem-30131	5	32	departmental	departmental	ADJ
fbem-30131	5	33	communication	communication	NOUN
fbem-30131	5	34	and	and	CCONJ
fbem-30131	5	35	collaboration	collaboration	NOUN
fbem-30131	5	36	in	in	ADP
fbem-30131	5	37	response	response	NOUN
fbem-30131	5	38	to	to	ADP
fbem-30131	5	39	the	the	DET
fbem-30131	5	40	institutional	institutional	ADJ
fbem-30131	5	41	mechanisms	mechanism	NOUN
fbem-30131	5	42	,	,	PUNCT
fbem-30131	5	43	human	human	ADJ
fbem-30131	5	44	resources	resource	NOUN
fbem-30131	5	45	,	,	PUNCT
fbem-30131	5	46	audit	audit	NOUN
fbem-30131	5	47	content	content	NOUN
fbem-30131	5	48	focus	focus	NOUN
fbem-30131	5	49	,	,	PUNCT
fbem-30131	5	50	and	and	CCONJ
fbem-30131	5	51	communication	communication	NOUN
fbem-30131	5	52	and	and	CCONJ
fbem-30131	5	53	collaboration	collaboration	NOUN
fbem-30131	5	54	issues	issue	NOUN
fbem-30131	5	55	in	in	ADP
fbem-30131	5	56	the	the	DET
fbem-30131	5	57	current	current	ADJ
fbem-30131	5	58	policy	policy	NOUN
fbem-30131	5	59	implementation	implementation	NOUN
fbem-30131	5	60	tracking	track	VERB
fbem-30131	5	61	audit	audit	NOUN
fbem-30131	5	62	in	in	ADP
fbem-30131	5	63	the	the	DET
fbem-30131	5	64	field	field	NOUN
fbem-30131	5	65	of	of	ADP
fbem-30131	5	66	rural	rural	ADJ
fbem-30131	5	67	revitalization	revitalization	NOUN
fbem-30131	5	68	.	.	PUNCT
fbem-30131	6	1	the	the	DET
fbem-30131	6	2	aim	aim	NOUN
fbem-30131	6	3	is	be	AUX
fbem-30131	6	4	to	to	PART
fbem-30131	6	5	further	far	ADV
fbem-30131	6	6	improve	improve	VERB
fbem-30131	6	7	the	the	DET
fbem-30131	6	8	service	service	NOUN
fbem-30131	6	9	efficiency	efficiency	NOUN
fbem-30131	6	10	of	of	ADP
fbem-30131	6	11	policy	policy	NOUN
fbem-30131	6	12	implementation	implementation	NOUN
fbem-30131	6	13	tracking	track	VERB
fbem-30131	6	14	audit	audit	NOUN
fbem-30131	6	15	and	and	CCONJ
fbem-30131	6	16	help	help	VERB
fbem-30131	6	17	achieve	achieve	VERB
fbem-30131	6	18	the	the	DET
fbem-30131	6	19	goal	goal	NOUN
fbem-30131	6	20	of	of	ADP
fbem-30131	6	21	comprehensive	comprehensive	ADJ
fbem-30131	6	22	rural	rural	ADJ
fbem-30131	6	23	revitalization	revitalization	NOUN
fbem-30131	6	24	.	.	PUNCT
fbem-30131	7	1	keywords	keyword	NOUN
fbem-30131	7	2	:	:	PUNCT
fbem-30131	7	3	rural	rural	ADJ
fbem-30131	7	4	revitalization	revitalization	NOUN
fbem-30131	7	5	;	;	PUNCT
fbem-30131	7	6	policy	policy	NOUN
fbem-30131	7	7	implementation	implementation	NOUN
fbem-30131	7	8	tracking	track	VERB
fbem-30131	7	9	audit	audit	NOUN
fbem-30131	7	10	;	;	PUNCT
fbem-30131	7	11	mechanism	mechanism	NOUN
fbem-30131	7	12	of	of	ADP
fbem-30131	7	13	action	action	NOUN
fbem-30131	7	14	;	;	PUNCT
fbem-30131	7	15	implementation	implementation	NOUN
fbem-30131	7	16	path	path	NOUN
fbem-30131	7	17	.	.	PUNCT
fbem-30131	8	1	1	1	X
fbem-30131	8	2	.	.	X
fbem-30131	8	3	the	the	DET
fbem-30131	8	4	mechanism	mechanism	NOUN
fbem-30131	8	5	of	of	ADP
fbem-30131	8	6	policy	policy	NOUN
fbem-30131	8	7	implementation	implementation	NOUN
fbem-30131	8	8	tracking	track	VERB
fbem-30131	8	9	audit	audit	NOUN
fbem-30131	8	10	in	in	ADP
fbem-30131	8	11	the	the	DET
fbem-30131	8	12	promotion	promotion	NOUN
fbem-30131	8	13	of	of	ADP
fbem-30131	8	14	rural	rural	ADJ
fbem-30131	8	15	revitalization	revitalization	NOUN
fbem-30131	8	16	strategy	strategy	NOUN
fbem-30131	8	17	1.1	1.1	NUM
fbem-30131	8	18	.	.	PUNCT
fbem-30131	9	1	supervision	supervision	NOUN
fbem-30131	9	2	and	and	CCONJ
fbem-30131	9	3	correction	correction	NOUN
fbem-30131	9	4	of	of	ADP
fbem-30131	9	5	policy	policy	NOUN
fbem-30131	9	6	implementation	implementation	NOUN
fbem-30131	9	7	policy	policy	NOUN
fbem-30131	9	8	implementation	implementation	NOUN
fbem-30131	9	9	tracking	tracking	NOUN
fbem-30131	9	10	audit	audit	NOUN
fbem-30131	9	11	can	can	AUX
fbem-30131	9	12	provide	provide	VERB
fbem-30131	9	13	comprehensive	comprehensive	ADJ
fbem-30131	9	14	and	and	CCONJ
fbem-30131	9	15	dynamic	dynamic	ADJ
fbem-30131	9	16	supervision	supervision	NOUN
fbem-30131	9	17	of	of	ADP
fbem-30131	9	18	the	the	DET
fbem-30131	9	19	implementation	implementation	NOUN
fbem-30131	9	20	process	process	NOUN
fbem-30131	9	21	of	of	ADP
fbem-30131	9	22	rural	rural	ADJ
fbem-30131	9	23	revitalization	revitalization	NOUN
fbem-30131	9	24	policies	policy	NOUN
fbem-30131	9	25	.	.	PUNCT
fbem-30131	10	1	auditors	auditor	NOUN
fbem-30131	10	2	timely	timely	ADV
fbem-30131	10	3	identify	identify	VERB
fbem-30131	10	4	deviations	deviation	NOUN
fbem-30131	10	5	and	and	CCONJ
fbem-30131	10	6	problems	problem	NOUN
fbem-30131	10	7	in	in	ADP
fbem-30131	10	8	the	the	DET
fbem-30131	10	9	policy	policy	NOUN
fbem-30131	10	10	implementation	implementation	NOUN
fbem-30131	10	11	process	process	NOUN
fbem-30131	10	12	by	by	ADP
fbem-30131	10	13	reviewing	review	VERB
fbem-30131	10	14	various	various	ADJ
fbem-30131	10	15	stages	stage	NOUN
fbem-30131	10	16	of	of	ADP
fbem-30131	10	17	policy	policy	NOUN
fbem-30131	10	18	implementation	implementation	NOUN
fbem-30131	10	19	,	,	PUNCT
fbem-30131	10	20	such	such	ADJ
fbem-30131	10	21	as	as	ADP
fbem-30131	10	22	inadequate	inadequate	ADJ
fbem-30131	10	23	policy	policy	NOUN
fbem-30131	10	24	implementation	implementation	NOUN
fbem-30131	10	25	and	and	CCONJ
fbem-30131	10	26	improper	improper	ADJ
fbem-30131	10	27	execution	execution	NOUN
fbem-30131	10	28	methods	method	NOUN
fbem-30131	10	29	.	.	PUNCT
fbem-30131	11	1	once	once	SCONJ
fbem-30131	11	2	problems	problem	NOUN
fbem-30131	11	3	are	be	AUX
fbem-30131	11	4	identified	identify	VERB
fbem-30131	11	5	,	,	PUNCT
fbem-30131	11	6	the	the	DET
fbem-30131	11	7	audit	audit	NOUN
fbem-30131	11	8	department	department	NOUN
fbem-30131	11	9	can	can	AUX
fbem-30131	11	10	promptly	promptly	ADV
fbem-30131	11	11	propose	propose	VERB
fbem-30131	11	12	rectification	rectification	NOUN
fbem-30131	11	13	suggestions	suggestion	NOUN
fbem-30131	11	14	,	,	PUNCT
fbem-30131	11	15	urge	urge	VERB
fbem-30131	11	16	relevant	relevant	ADJ
fbem-30131	11	17	departments	department	NOUN
fbem-30131	11	18	and	and	CCONJ
fbem-30131	11	19	units	unit	NOUN
fbem-30131	11	20	to	to	PART
fbem-30131	11	21	make	make	VERB
fbem-30131	11	22	corrections	correction	NOUN
fbem-30131	11	23	,	,	PUNCT
fbem-30131	11	24	and	and	CCONJ
fbem-30131	11	25	ensure	ensure	VERB
fbem-30131	11	26	that	that	SCONJ
fbem-30131	11	27	policies	policy	NOUN
fbem-30131	11	28	can	can	AUX
fbem-30131	11	29	be	be	AUX
fbem-30131	11	30	accurately	accurately	ADV
fbem-30131	11	31	implemented	implement	VERB
fbem-30131	11	32	according	accord	VERB
fbem-30131	11	33	to	to	ADP
fbem-30131	11	34	established	establish	VERB
fbem-30131	11	35	goals	goal	NOUN
fbem-30131	11	36	and	and	CCONJ
fbem-30131	11	37	requirements	requirement	NOUN
fbem-30131	11	38	.	.	PUNCT
fbem-30131	12	1	for	for	ADP
fbem-30131	12	2	example	example	NOUN
fbem-30131	12	3	,	,	PUNCT
fbem-30131	12	4	in	in	ADP
fbem-30131	12	5	the	the	DET
fbem-30131	12	6	audit	audit	NOUN
fbem-30131	12	7	of	of	ADP
fbem-30131	12	8	rural	rural	ADJ
fbem-30131	12	9	industrial	industrial	ADJ
fbem-30131	12	10	development	development	NOUN
fbem-30131	12	11	policies	policy	NOUN
fbem-30131	12	12	,	,	PUNCT
fbem-30131	12	13	auditors	auditor	NOUN
fbem-30131	12	14	can	can	AUX
fbem-30131	12	15	check	check	VERB
fbem-30131	12	16	whether	whether	SCONJ
fbem-30131	12	17	the	the	DET
fbem-30131	12	18	use	use	NOUN
fbem-30131	12	19	of	of	ADP
fbem-30131	12	20	funds	fund	NOUN
fbem-30131	12	21	is	be	AUX
fbem-30131	12	22	in	in	ADP
fbem-30131	12	23	accordance	accordance	NOUN
fbem-30131	12	24	with	with	ADP
fbem-30131	12	25	the	the	DET
fbem-30131	12	26	prescribed	prescribed	ADJ
fbem-30131	12	27	purposes	purpose	NOUN
fbem-30131	12	28	,	,	PUNCT
fbem-30131	12	29	whether	whether	SCONJ
fbem-30131	12	30	the	the	DET
fbem-30131	12	31	implementation	implementation	NOUN
fbem-30131	12	32	of	of	ADP
fbem-30131	12	33	projects	project	NOUN
fbem-30131	12	34	has	have	AUX
fbem-30131	12	35	achieved	achieve	VERB
fbem-30131	12	36	the	the	DET
fbem-30131	12	37	expected	expect	VERB
fbem-30131	12	38	results	result	NOUN
fbem-30131	12	39	,	,	PUNCT
fbem-30131	12	40	and	and	CCONJ
fbem-30131	12	41	promptly	promptly	ADV
fbem-30131	12	42	correct	correct	VERB
fbem-30131	12	43	any	any	DET
fbem-30131	12	44	situations	situation	NOUN
fbem-30131	12	45	that	that	PRON
fbem-30131	12	46	do	do	AUX
fbem-30131	12	47	not	not	PART
fbem-30131	12	48	meet	meet	VERB
fbem-30131	12	49	the	the	DET
fbem-30131	12	50	requirements	requirement	NOUN
fbem-30131	12	51	to	to	PART
fbem-30131	12	52	ensure	ensure	VERB
fbem-30131	12	53	the	the	DET
fbem-30131	12	54	effective	effective	ADJ
fbem-30131	12	55	implementation	implementation	NOUN
fbem-30131	12	56	of	of	ADP
fbem-30131	12	57	industrial	industrial	ADJ
fbem-30131	12	58	development	development	NOUN
fbem-30131	12	59	policies	policy	NOUN
fbem-30131	12	60	.	.	PUNCT
fbem-30131	13	1	1.2	1.2	NUM
fbem-30131	13	2	.	.	PUNCT
fbem-30131	13	3	optimization	optimization	NOUN
fbem-30131	13	4	effect	effect	NOUN
fbem-30131	13	5	of	of	ADP
fbem-30131	13	6	resource	resource	NOUN
fbem-30131	13	7	allocation	allocation	NOUN
fbem-30131	13	8	the	the	DET
fbem-30131	13	9	implementation	implementation	NOUN
fbem-30131	13	10	of	of	ADP
fbem-30131	13	11	the	the	DET
fbem-30131	13	12	rural	rural	ADJ
fbem-30131	13	13	revitalization	revitalization	NOUN
fbem-30131	13	14	strategy	strategy	NOUN
fbem-30131	13	15	requires	require	VERB
fbem-30131	13	16	a	a	DET
fbem-30131	13	17	large	large	ADJ
fbem-30131	13	18	amount	amount	NOUN
fbem-30131	13	19	of	of	ADP
fbem-30131	13	20	resource	resource	NOUN
fbem-30131	13	21	investment	investment	NOUN
fbem-30131	13	22	,	,	PUNCT
fbem-30131	13	23	including	include	VERB
fbem-30131	13	24	funds	fund	NOUN
fbem-30131	13	25	,	,	PUNCT
fbem-30131	13	26	land	land	NOUN
fbem-30131	13	27	,	,	PUNCT
fbem-30131	13	28	manpower	manpower	NOUN
fbem-30131	13	29	,	,	PUNCT
fbem-30131	13	30	etc	etc	X
fbem-30131	13	31	.	.	X
fbem-30131	13	32	policy	policy	NOUN
fbem-30131	13	33	implementation	implementation	NOUN
fbem-30131	13	34	tracking	tracking	NOUN
fbem-30131	13	35	audits	audits	NOUN
fbem-30131	13	36	can	can	AUX
fbem-30131	13	37	evaluate	evaluate	VERB
fbem-30131	13	38	the	the	DET
fbem-30131	13	39	allocation	allocation	NOUN
fbem-30131	13	40	and	and	CCONJ
fbem-30131	13	41	utilization	utilization	NOUN
fbem-30131	13	42	of	of	ADP
fbem-30131	13	43	resources	resource	NOUN
fbem-30131	13	44	through	through	ADP
fbem-30131	13	45	auditing	auditing	NOUN
fbem-30131	13	46	,	,	PUNCT
fbem-30131	13	47	ensuring	ensure	VERB
fbem-30131	13	48	that	that	SCONJ
fbem-30131	13	49	resources	resource	NOUN
fbem-30131	13	50	are	be	AUX
fbem-30131	13	51	allocated	allocate	VERB
fbem-30131	13	52	reasonably	reasonably	ADV
fbem-30131	13	53	to	to	ADP
fbem-30131	13	54	the	the	DET
fbem-30131	13	55	areas	area	NOUN
fbem-30131	13	56	and	and	CCONJ
fbem-30131	13	57	projects	project	NOUN
fbem-30131	13	58	that	that	PRON
fbem-30131	13	59	require	require	VERB
fbem-30131	13	60	them	they	PRON
fbem-30131	13	61	the	the	DET
fbem-30131	13	62	most	most	ADJ
fbem-30131	13	63	.	.	PUNCT
fbem-30131	14	1	through	through	ADP
fbem-30131	14	2	auditing	auditing	NOUN
fbem-30131	14	3	,	,	PUNCT
fbem-30131	14	4	problems	problem	NOUN
fbem-30131	14	5	such	such	ADJ
fbem-30131	14	6	as	as	ADP
fbem-30131	14	7	waste	waste	NOUN
fbem-30131	14	8	,	,	PUNCT
fbem-30131	14	9	idleness	idleness	NOUN
fbem-30131	14	10	,	,	PUNCT
fbem-30131	14	11	and	and	CCONJ
fbem-30131	14	12	misappropriation	misappropriation	NOUN
fbem-30131	14	13	in	in	ADP
fbem-30131	14	14	the	the	DET
fbem-30131	14	15	process	process	NOUN
fbem-30131	14	16	of	of	ADP
fbem-30131	14	17	resource	resource	NOUN
fbem-30131	14	18	allocation	allocation	NOUN
fbem-30131	14	19	can	can	AUX
fbem-30131	14	20	be	be	AUX
fbem-30131	14	21	identified	identify	VERB
fbem-30131	14	22	,	,	PUNCT
fbem-30131	14	23	and	and	CCONJ
fbem-30131	14	24	suggestions	suggestion	NOUN
fbem-30131	14	25	for	for	ADP
fbem-30131	14	26	optimizing	optimize	VERB
fbem-30131	14	27	resource	resource	NOUN
fbem-30131	14	28	allocation	allocation	NOUN
fbem-30131	14	29	can	can	AUX
fbem-30131	14	30	be	be	AUX
fbem-30131	14	31	proposed	propose	VERB
fbem-30131	14	32	to	to	PART
fbem-30131	14	33	improve	improve	VERB
fbem-30131	14	34	the	the	DET
fbem-30131	14	35	efficiency	efficiency	NOUN
fbem-30131	14	36	of	of	ADP
fbem-30131	14	37	resource	resource	NOUN
fbem-30131	14	38	utilization	utilization	NOUN
fbem-30131	14	39	.	.	PUNCT
fbem-30131	15	1	for	for	ADP
fbem-30131	15	2	example	example	NOUN
fbem-30131	15	3	,	,	PUNCT
fbem-30131	15	4	in	in	ADP
fbem-30131	15	5	the	the	DET
fbem-30131	15	6	audit	audit	NOUN
fbem-30131	15	7	of	of	ADP
fbem-30131	15	8	rural	rural	ADJ
fbem-30131	15	9	infrastructure	infrastructure	NOUN
fbem-30131	15	10	construction	construction	NOUN
fbem-30131	15	11	projects	project	NOUN
fbem-30131	15	12	,	,	PUNCT
fbem-30131	15	13	auditors	auditor	NOUN
fbem-30131	15	14	can	can	AUX
fbem-30131	15	15	examine	examine	VERB
fbem-30131	15	16	whether	whether	SCONJ
fbem-30131	15	17	the	the	DET
fbem-30131	15	18	allocation	allocation	NOUN
fbem-30131	15	19	of	of	ADP
fbem-30131	15	20	funds	fund	NOUN
fbem-30131	15	21	is	be	AUX
fbem-30131	15	22	reasonable	reasonable	ADJ
fbem-30131	15	23	,	,	PUNCT
fbem-30131	15	24	whether	whether	SCONJ
fbem-30131	15	25	there	there	PRON
fbem-30131	15	26	is	be	VERB
fbem-30131	15	27	duplicate	duplicate	ADJ
fbem-30131	15	28	investment	investment	NOUN
fbem-30131	15	29	or	or	CCONJ
fbem-30131	15	30	resource	resource	NOUN
fbem-30131	15	31	waste	waste	NOUN
fbem-30131	15	32	in	in	ADP
fbem-30131	15	33	project	project	NOUN
fbem-30131	15	34	construction	construction	NOUN
fbem-30131	15	35	,	,	PUNCT
fbem-30131	15	36	in	in	ADP
fbem-30131	15	37	order	order	NOUN
fbem-30131	15	38	to	to	PART
fbem-30131	15	39	optimize	optimize	VERB
fbem-30131	15	40	resource	resource	NOUN
fbem-30131	15	41	allocation	allocation	NOUN
fbem-30131	15	42	and	and	CCONJ
fbem-30131	15	43	improve	improve	VERB
fbem-30131	15	44	the	the	DET
fbem-30131	15	45	quality	quality	NOUN
fbem-30131	15	46	and	and	CCONJ
fbem-30131	15	47	efficiency	efficiency	NOUN
fbem-30131	15	48	of	of	ADP
fbem-30131	15	49	infrastructure	infrastructure	NOUN
fbem-30131	15	50	construction	construction	NOUN
fbem-30131	15	51	.	.	PUNCT
fbem-30131	16	1	1.3	1.3	NUM
fbem-30131	16	2	.	.	PUNCT
fbem-30131	16	3	risk	risk	NOUN
fbem-30131	16	4	warning	warning	NOUN
fbem-30131	16	5	and	and	CCONJ
fbem-30131	16	6	prevention	prevention	NOUN
fbem-30131	16	7	function	function	VERB
fbem-30131	16	8	the	the	DET
fbem-30131	16	9	policy	policy	NOUN
fbem-30131	16	10	implementation	implementation	NOUN
fbem-30131	16	11	tracking	tracking	NOUN
fbem-30131	16	12	audit	audit	NOUN
fbem-30131	16	13	has	have	VERB
fbem-30131	16	14	foresight	foresight	NOUN
fbem-30131	16	15	and	and	CCONJ
fbem-30131	16	16	can	can	AUX
fbem-30131	16	17	timely	timely	ADV
fbem-30131	16	18	identify	identify	VERB
fbem-30131	16	19	potential	potential	ADJ
fbem-30131	16	20	risk	risk	NOUN
fbem-30131	16	21	factors	factor	NOUN
fbem-30131	16	22	during	during	ADP
fbem-30131	16	23	the	the	DET
fbem-30131	16	24	policy	policy	NOUN
fbem-30131	16	25	implementation	implementation	NOUN
fbem-30131	16	26	process	process	NOUN
fbem-30131	16	27	.	.	PUNCT
fbem-30131	17	1	through	through	ADP
fbem-30131	17	2	continuous	continuous	ADJ
fbem-30131	17	3	monitoring	monitoring	NOUN
fbem-30131	17	4	and	and	CCONJ
fbem-30131	17	5	analysis	analysis	NOUN
fbem-30131	17	6	of	of	ADP
fbem-30131	17	7	policy	policy	NOUN
fbem-30131	17	8	implementation	implementation	NOUN
fbem-30131	17	9	,	,	PUNCT
fbem-30131	17	10	auditors	auditor	NOUN
fbem-30131	17	11	can	can	AUX
fbem-30131	17	12	provide	provide	VERB
fbem-30131	17	13	early	early	ADJ
fbem-30131	17	14	warning	warning	NOUN
fbem-30131	17	15	of	of	ADP
fbem-30131	17	16	potential	potential	ADJ
fbem-30131	17	17	risks	risk	NOUN
fbem-30131	17	18	and	and	CCONJ
fbem-30131	17	19	take	take	VERB
fbem-30131	17	20	measures	measure	NOUN
fbem-30131	17	21	in	in	ADP
fbem-30131	17	22	advance	advance	NOUN
fbem-30131	17	23	to	to	PART
fbem-30131	17	24	prevent	prevent	VERB
fbem-30131	17	25	and	and	CCONJ
fbem-30131	17	26	resolve	resolve	VERB
fbem-30131	17	27	them	they	PRON
fbem-30131	17	28	.	.	PUNCT
fbem-30131	18	1	for	for	ADP
fbem-30131	18	2	example	example	NOUN
fbem-30131	18	3	,	,	PUNCT
fbem-30131	18	4	in	in	ADP
fbem-30131	18	5	the	the	DET
fbem-30131	18	6	audit	audit	NOUN
fbem-30131	18	7	of	of	ADP
fbem-30131	18	8	rural	rural	ADJ
fbem-30131	18	9	financial	financial	ADJ
fbem-30131	18	10	support	support	NOUN
fbem-30131	18	11	policies	policy	NOUN
fbem-30131	18	12	,	,	PUNCT
fbem-30131	18	13	auditors	auditor	NOUN
fbem-30131	18	14	can	can	AUX
fbem-30131	18	15	pay	pay	VERB
fbem-30131	18	16	attention	attention	NOUN
fbem-30131	18	17	to	to	ADP
fbem-30131	18	18	the	the	DET
fbem-30131	18	19	loan	loan	NOUN
fbem-30131	18	20	disbursement	disbursement	NOUN
fbem-30131	18	21	situation	situation	NOUN
fbem-30131	18	22	of	of	ADP
fbem-30131	18	23	financial	financial	ADJ
fbem-30131	18	24	institutions	institution	NOUN
fbem-30131	18	25	to	to	ADP
fbem-30131	18	26	rural	rural	ADJ
fbem-30131	18	27	enterprises	enterprise	NOUN
fbem-30131	18	28	and	and	CCONJ
fbem-30131	18	29	farmers	farmer	NOUN
fbem-30131	18	30	,	,	PUNCT
fbem-30131	18	31	evaluate	evaluate	VERB
fbem-30131	18	32	loan	loan	NOUN
fbem-30131	18	33	risks	risk	NOUN
fbem-30131	18	34	,	,	PUNCT
fbem-30131	18	35	timely	timely	ADV
fbem-30131	18	36	discover	discover	VERB
fbem-30131	18	37	possible	possible	ADJ
fbem-30131	18	38	non	non	ADJ
fbem-30131	18	39	-	-	ADJ
fbem-30131	18	40	performing	performing	ADJ
fbem-30131	18	41	loan	loan	NOUN
fbem-30131	18	42	risks	risk	NOUN
fbem-30131	18	43	,	,	PUNCT
fbem-30131	18	44	remind	remind	VERB
fbem-30131	18	45	relevant	relevant	ADJ
fbem-30131	18	46	departments	department	NOUN
fbem-30131	18	47	to	to	PART
fbem-30131	18	48	take	take	VERB
fbem-30131	18	49	measures	measure	NOUN
fbem-30131	18	50	to	to	PART
fbem-30131	18	51	strengthen	strengthen	VERB
fbem-30131	18	52	risk	risk	NOUN
fbem-30131	18	53	management	management	NOUN
fbem-30131	18	54	,	,	PUNCT
fbem-30131	18	55	and	and	CCONJ
fbem-30131	18	56	ensure	ensure	VERB
fbem-30131	18	57	the	the	DET
fbem-30131	18	58	stability	stability	NOUN
fbem-30131	18	59	of	of	ADP
fbem-30131	18	60	the	the	DET
fbem-30131	18	61	rural	rural	ADJ
fbem-30131	18	62	financial	financial	ADJ
fbem-30131	18	63	market	market	NOUN
fbem-30131	18	64	.	.	PUNCT
fbem-30131	19	1	1.4	1.4	NUM
fbem-30131	19	2	.	.	PUNCT
fbem-30131	20	1	responsibility	responsibility	NOUN
fbem-30131	20	2	implementation	implementation	NOUN
fbem-30131	20	3	and	and	CCONJ
fbem-30131	20	4	strengthening	strengthen	VERB
fbem-30131	20	5	role	role	NOUN
fbem-30131	20	6	policy	policy	NOUN
fbem-30131	20	7	implementation	implementation	NOUN
fbem-30131	20	8	tracking	tracking	NOUN
fbem-30131	20	9	audits	audits	NOUN
fbem-30131	20	10	can	can	AUX
fbem-30131	20	11	clarify	clarify	VERB
fbem-30131	20	12	the	the	DET
fbem-30131	20	13	responsibilities	responsibility	NOUN
fbem-30131	20	14	of	of	ADP
fbem-30131	20	15	various	various	ADJ
fbem-30131	20	16	departments	department	NOUN
fbem-30131	20	17	and	and	CCONJ
fbem-30131	20	18	units	unit	NOUN
fbem-30131	20	19	during	during	ADP
fbem-30131	20	20	the	the	DET
fbem-30131	20	21	policy	policy	NOUN
fbem-30131	20	22	implementation	implementation	NOUN
fbem-30131	20	23	process	process	NOUN
fbem-30131	20	24	.	.	PUNCT
fbem-30131	21	1	by	by	ADP
fbem-30131	21	2	auditing	audit	VERB
fbem-30131	21	3	and	and	CCONJ
fbem-30131	21	4	evaluating	evaluate	VERB
fbem-30131	21	5	the	the	DET
fbem-30131	21	6	results	result	NOUN
fbem-30131	21	7	of	of	ADP
fbem-30131	21	8	policy	policy	NOUN
fbem-30131	21	9	implementation	implementation	NOUN
fbem-30131	21	10	,	,	PUNCT
fbem-30131	21	11	the	the	DET
fbem-30131	21	12	responsibilities	responsibility	NOUN
fbem-30131	21	13	of	of	ADP
fbem-30131	21	14	each	each	DET
fbem-30131	21	15	responsible	responsible	ADJ
fbem-30131	21	16	party	party	NOUN
fbem-30131	21	17	in	in	ADP
fbem-30131	21	18	policy	policy	NOUN
fbem-30131	21	19	implementation	implementation	NOUN
fbem-30131	21	20	can	can	AUX
fbem-30131	21	21	be	be	AUX
fbem-30131	21	22	determined	determine	VERB
fbem-30131	21	23	,	,	PUNCT
fbem-30131	21	24	and	and	CCONJ
fbem-30131	21	25	the	the	DET
fbem-30131	21	26	attribution	attribution	NOUN
fbem-30131	21	27	of	of	ADP
fbem-30131	21	28	responsibility	responsibility	NOUN
fbem-30131	21	29	for	for	ADP
fbem-30131	21	30	existing	exist	VERB
fbem-30131	21	31	problems	problem	NOUN
fbem-30131	21	32	and	and	CCONJ
fbem-30131	21	33	errors	error	NOUN
fbem-30131	21	34	can	can	AUX
fbem-30131	21	35	be	be	AUX
fbem-30131	21	36	accurately	accurately	ADV
fbem-30131	21	37	defined	define	VERB
fbem-30131	21	38	.	.	PUNCT
fbem-30131	22	1	this	this	PRON
fbem-30131	22	2	helps	help	VERB
fbem-30131	22	3	to	to	PART
fbem-30131	22	4	strengthen	strengthen	VERB
fbem-30131	22	5	the	the	DET
fbem-30131	22	6	sense	sense	NOUN
fbem-30131	22	7	of	of	ADP
fbem-30131	22	8	responsibility	responsibility	NOUN
fbem-30131	22	9	of	of	ADP
fbem-30131	22	10	various	various	ADJ
fbem-30131	22	11	departments	department	NOUN
fbem-30131	22	12	and	and	CCONJ
fbem-30131	22	13	units	unit	NOUN
fbem-30131	22	14	,	,	PUNCT
fbem-30131	22	15	encourage	encourage	VERB
fbem-30131	22	16	them	they	PRON
fbem-30131	22	17	to	to	PART
fbem-30131	22	18	fulfill	fulfill	VERB
fbem-30131	22	19	their	their	PRON
fbem-30131	22	20	duties	duty	NOUN
fbem-30131	22	21	seriously	seriously	ADV
fbem-30131	22	22	,	,	PUNCT
fbem-30131	22	23	and	and	CCONJ
fbem-30131	22	24	actively	actively	ADV
fbem-30131	22	25	promote	promote	VERB
fbem-30131	22	26	the	the	DET
fbem-30131	22	27	implementation	implementation	NOUN
fbem-30131	22	28	of	of	ADP
fbem-30131	22	29	policies	policy	NOUN
fbem-30131	22	30	.	.	PUNCT
fbem-30131	23	1	for	for	ADP
fbem-30131	23	2	example	example	NOUN
fbem-30131	23	3	,	,	PUNCT
fbem-30131	23	4	in	in	ADP
fbem-30131	23	5	the	the	DET
fbem-30131	23	6	audit	audit	NOUN
fbem-30131	23	7	of	of	ADP
fbem-30131	23	8	rural	rural	ADJ
fbem-30131	23	9	poverty	poverty	NOUN
fbem-30131	23	10	alleviation	alleviation	NOUN
fbem-30131	23	11	policies	policy	NOUN
fbem-30131	23	12	,	,	PUNCT
fbem-30131	23	13	auditors	auditor	NOUN
fbem-30131	23	14	can	can	AUX
fbem-30131	23	15	clarify	clarify	VERB
fbem-30131	23	16	the	the	DET
fbem-30131	23	17	responsibilities	responsibility	NOUN
fbem-30131	23	18	of	of	ADP
fbem-30131	23	19	various	various	ADJ
fbem-30131	23	20	poverty	poverty	NOUN
fbem-30131	23	21	alleviation	alleviation	NOUN
fbem-30131	23	22	departments	department	NOUN
fbem-30131	23	23	and	and	CCONJ
fbem-30131	23	24	assistance	assistance	NOUN
fbem-30131	23	25	responsible	responsible	ADJ
fbem-30131	23	26	persons	person	NOUN
fbem-30131	23	27	in	in	ADP
fbem-30131	23	28	poverty	poverty	NOUN
fbem-30131	23	29	268	268	NUM
fbem-30131	23	30	alleviation	alleviation	NOUN
fbem-30131	23	31	work	work	NOUN
fbem-30131	23	32	,	,	PUNCT
fbem-30131	23	33	hold	hold	VERB
fbem-30131	23	34	accountable	accountable	ADJ
fbem-30131	23	35	units	unit	NOUN
fbem-30131	23	36	and	and	CCONJ
fbem-30131	23	37	individuals	individual	NOUN
fbem-30131	23	38	who	who	PRON
fbem-30131	23	39	have	have	AUX
fbem-30131	23	40	failed	fail	VERB
fbem-30131	23	41	in	in	ADP
fbem-30131	23	42	poverty	poverty	NOUN
fbem-30131	23	43	alleviation	alleviation	NOUN
fbem-30131	23	44	work	work	NOUN
fbem-30131	23	45	,	,	PUNCT
fbem-30131	23	46	and	and	CCONJ
fbem-30131	23	47	ensure	ensure	VERB
fbem-30131	23	48	that	that	SCONJ
fbem-30131	23	49	poverty	poverty	NOUN
fbem-30131	23	50	alleviation	alleviation	NOUN
fbem-30131	23	51	policies	policy	NOUN
fbem-30131	23	52	can	can	AUX
fbem-30131	23	53	truly	truly	ADV
fbem-30131	23	54	benefit	benefit	VERB
fbem-30131	23	55	impoverished	impoverished	ADJ
fbem-30131	23	56	people	people	NOUN
fbem-30131	23	57	.	.	PUNCT
fbem-30131	24	1	2	2	X
fbem-30131	24	2	.	.	NUM
fbem-30131	24	3	problems	problem	NOUN
fbem-30131	24	4	in	in	ADP
fbem-30131	24	5	tracking	tracking	NOUN
fbem-30131	24	6	and	and	CCONJ
fbem-30131	24	7	auditing	auditing	NOUN
fbem-30131	24	8	policy	policy	NOUN
fbem-30131	24	9	implementation	implementation	NOUN
fbem-30131	24	10	in	in	ADP
fbem-30131	24	11	the	the	DET
fbem-30131	24	12	promotion	promotion	NOUN
fbem-30131	24	13	of	of	ADP
fbem-30131	24	14	rural	rural	ADJ
fbem-30131	24	15	revitalization	revitalization	NOUN
fbem-30131	24	16	strategy	strategy	NOUN
fbem-30131	24	17	2.1	2.1	NUM
fbem-30131	24	18	.	.	PUNCT
fbem-30131	24	19	imperfect	imperfect	ADJ
fbem-30131	24	20	audit	audit	NOUN
fbem-30131	24	21	system	system	NOUN
fbem-30131	24	22	and	and	CCONJ
fbem-30131	24	23	mechanism	mechanism	NOUN
fbem-30131	24	24	at	at	ADP
fbem-30131	24	25	present	present	ADJ
fbem-30131	24	26	,	,	PUNCT
fbem-30131	24	27	the	the	DET
fbem-30131	24	28	relevant	relevant	ADJ
fbem-30131	24	29	systems	system	NOUN
fbem-30131	24	30	and	and	CCONJ
fbem-30131	24	31	mechanisms	mechanism	NOUN
fbem-30131	24	32	for	for	ADP
fbem-30131	24	33	tracking	tracking	NOUN
fbem-30131	24	34	and	and	CCONJ
fbem-30131	24	35	auditing	audit	VERB
fbem-30131	24	36	the	the	DET
fbem-30131	24	37	implementation	implementation	NOUN
fbem-30131	24	38	of	of	ADP
fbem-30131	24	39	rural	rural	ADJ
fbem-30131	24	40	revitalization	revitalization	NOUN
fbem-30131	24	41	policies	policy	NOUN
fbem-30131	24	42	are	be	AUX
fbem-30131	24	43	not	not	PART
fbem-30131	24	44	yet	yet	ADV
fbem-30131	24	45	sound	sound	ADJ
fbem-30131	24	46	enough	enough	ADV
fbem-30131	24	47	.	.	PUNCT
fbem-30131	25	1	the	the	DET
fbem-30131	25	2	audit	audit	NOUN
fbem-30131	25	3	regulatory	regulatory	ADJ
fbem-30131	25	4	system	system	NOUN
fbem-30131	25	5	has	have	VERB
fbem-30131	25	6	a	a	DET
fbem-30131	25	7	certain	certain	ADJ
fbem-30131	25	8	lag	lag	NOUN
fbem-30131	25	9	,	,	PUNCT
fbem-30131	25	10	and	and	CCONJ
fbem-30131	25	11	some	some	DET
fbem-30131	25	12	audit	audit	NOUN
fbem-30131	25	13	contents	content	NOUN
fbem-30131	25	14	and	and	CCONJ
fbem-30131	25	15	standards	standard	NOUN
fbem-30131	25	16	lack	lack	VERB
fbem-30131	25	17	clear	clear	ADJ
fbem-30131	25	18	regulations	regulation	NOUN
fbem-30131	25	19	,	,	PUNCT
fbem-30131	25	20	resulting	result	VERB
fbem-30131	25	21	in	in	ADP
fbem-30131	25	22	a	a	DET
fbem-30131	25	23	certain	certain	ADJ
fbem-30131	25	24	degree	degree	NOUN
fbem-30131	25	25	of	of	ADP
fbem-30131	25	26	arbitrariness	arbitrariness	NOUN
fbem-30131	25	27	in	in	ADP
fbem-30131	25	28	the	the	DET
fbem-30131	25	29	actual	actual	ADJ
fbem-30131	25	30	operation	operation	NOUN
fbem-30131	25	31	of	of	ADP
fbem-30131	25	32	audit	audit	NOUN
fbem-30131	25	33	work	work	NOUN
fbem-30131	25	34	.	.	PUNCT
fbem-30131	26	1	there	there	PRON
fbem-30131	26	2	are	be	VERB
fbem-30131	26	3	also	also	ADV
fbem-30131	26	4	some	some	DET
fbem-30131	26	5	problems	problem	NOUN
fbem-30131	26	6	with	with	ADP
fbem-30131	26	7	the	the	DET
fbem-30131	26	8	audit	audit	NOUN
fbem-30131	26	9	management	management	NOUN
fbem-30131	26	10	system	system	NOUN
fbem-30131	26	11	,	,	PUNCT
fbem-30131	26	12	as	as	SCONJ
fbem-30131	26	13	the	the	DET
fbem-30131	26	14	coordination	coordination	NOUN
fbem-30131	26	15	and	and	CCONJ
fbem-30131	26	16	cooperation	cooperation	NOUN
fbem-30131	26	17	between	between	ADP
fbem-30131	26	18	the	the	DET
fbem-30131	26	19	audit	audit	NOUN
fbem-30131	26	20	department	department	NOUN
fbem-30131	26	21	and	and	CCONJ
fbem-30131	26	22	other	other	ADJ
fbem-30131	26	23	departments	department	NOUN
fbem-30131	26	24	are	be	AUX
fbem-30131	26	25	not	not	PART
fbem-30131	26	26	smooth	smooth	ADJ
fbem-30131	26	27	enough	enough	ADV
fbem-30131	26	28	,	,	PUNCT
fbem-30131	26	29	which	which	PRON
fbem-30131	26	30	affects	affect	VERB
fbem-30131	26	31	the	the	DET
fbem-30131	26	32	efficiency	efficiency	NOUN
fbem-30131	26	33	and	and	CCONJ
fbem-30131	26	34	effectiveness	effectiveness	NOUN
fbem-30131	26	35	of	of	ADP
fbem-30131	26	36	audit	audit	NOUN
fbem-30131	26	37	work	work	NOUN
fbem-30131	26	38	.	.	PUNCT
fbem-30131	27	1	in	in	ADP
fbem-30131	27	2	addition	addition	NOUN
fbem-30131	27	3	,	,	PUNCT
fbem-30131	27	4	the	the	DET
fbem-30131	27	5	application	application	NOUN
fbem-30131	27	6	mechanism	mechanism	NOUN
fbem-30131	27	7	of	of	ADP
fbem-30131	27	8	audit	audit	NOUN
fbem-30131	27	9	results	result	NOUN
fbem-30131	27	10	is	be	AUX
fbem-30131	27	11	not	not	PART
fbem-30131	27	12	perfect	perfect	ADJ
fbem-30131	27	13	enough	enough	ADV
fbem-30131	27	14	,	,	PUNCT
fbem-30131	27	15	and	and	CCONJ
fbem-30131	27	16	the	the	DET
fbem-30131	27	17	problems	problem	NOUN
fbem-30131	27	18	discovered	discover	VERB
fbem-30131	27	19	in	in	ADP
fbem-30131	27	20	the	the	DET
fbem-30131	27	21	audit	audit	NOUN
fbem-30131	27	22	have	have	AUX
fbem-30131	27	23	not	not	PART
fbem-30131	27	24	been	be	AUX
fbem-30131	27	25	rectified	rectify	VERB
fbem-30131	27	26	and	and	CCONJ
fbem-30131	27	27	handled	handle	VERB
fbem-30131	27	28	in	in	ADP
fbem-30131	27	29	a	a	DET
fbem-30131	27	30	timely	timely	ADJ
fbem-30131	27	31	and	and	CCONJ
fbem-30131	27	32	effective	effective	ADJ
fbem-30131	27	33	manner	manner	NOUN
fbem-30131	27	34	,	,	PUNCT
fbem-30131	27	35	which	which	PRON
fbem-30131	27	36	weakens	weaken	VERB
fbem-30131	27	37	the	the	DET
fbem-30131	27	38	authority	authority	NOUN
fbem-30131	27	39	and	and	CCONJ
fbem-30131	27	40	influence	influence	NOUN
fbem-30131	27	41	of	of	ADP
fbem-30131	27	42	the	the	DET
fbem-30131	27	43	audit	audit	NOUN
fbem-30131	27	44	.	.	PUNCT
fbem-30131	28	1	2.2	2.2	NUM
fbem-30131	28	2	.	.	PUNCT
fbem-30131	28	3	insufficient	insufficient	ADJ
fbem-30131	28	4	audit	audit	NOUN
fbem-30131	28	5	resources	resource	NOUN
fbem-30131	28	6	and	and	CCONJ
fbem-30131	28	7	capabilities	capability	NOUN
fbem-30131	28	8	the	the	DET
fbem-30131	28	9	rural	rural	ADJ
fbem-30131	28	10	revitalization	revitalization	NOUN
fbem-30131	28	11	strategy	strategy	NOUN
fbem-30131	28	12	involves	involve	VERB
fbem-30131	28	13	a	a	DET
fbem-30131	28	14	wide	wide	ADJ
fbem-30131	28	15	range	range	NOUN
fbem-30131	28	16	of	of	ADP
fbem-30131	28	17	fields	field	NOUN
fbem-30131	28	18	,	,	PUNCT
fbem-30131	28	19	and	and	CCONJ
fbem-30131	28	20	the	the	DET
fbem-30131	28	21	task	task	NOUN
fbem-30131	28	22	of	of	ADP
fbem-30131	28	23	tracking	tracking	NOUN
fbem-30131	28	24	and	and	CCONJ
fbem-30131	28	25	auditing	auditing	NOUN
fbem-30131	28	26	policy	policy	NOUN
fbem-30131	28	27	implementation	implementation	NOUN
fbem-30131	28	28	is	be	AUX
fbem-30131	28	29	heavy	heavy	ADJ
fbem-30131	28	30	,	,	PUNCT
fbem-30131	28	31	but	but	CCONJ
fbem-30131	28	32	currently	currently	ADV
fbem-30131	28	33	audit	audit	NOUN
fbem-30131	28	34	resources	resource	NOUN
fbem-30131	28	35	are	be	AUX
fbem-30131	28	36	relatively	relatively	ADV
fbem-30131	28	37	limited	limited	ADJ
fbem-30131	28	38	.	.	PUNCT
fbem-30131	29	1	the	the	DET
fbem-30131	29	2	insufficient	insufficient	ADJ
fbem-30131	29	3	number	number	NOUN
fbem-30131	29	4	of	of	ADP
fbem-30131	29	5	auditors	auditor	NOUN
fbem-30131	29	6	makes	make	VERB
fbem-30131	29	7	it	it	PRON
fbem-30131	29	8	difficult	difficult	ADJ
fbem-30131	29	9	to	to	PART
fbem-30131	29	10	meet	meet	VERB
fbem-30131	29	11	the	the	DET
fbem-30131	29	12	needs	need	NOUN
fbem-30131	29	13	of	of	ADP
fbem-30131	29	14	large	large	ADJ
fbem-30131	29	15	-	-	PUNCT
fbem-30131	29	16	scale	scale	NOUN
fbem-30131	29	17	audit	audit	NOUN
fbem-30131	29	18	work	work	NOUN
fbem-30131	29	19	,	,	PUNCT
fbem-30131	29	20	resulting	result	VERB
fbem-30131	29	21	in	in	ADP
fbem-30131	29	22	certain	certain	ADJ
fbem-30131	29	23	limitations	limitation	NOUN
fbem-30131	29	24	on	on	ADP
fbem-30131	29	25	the	the	DET
fbem-30131	29	26	coverage	coverage	NOUN
fbem-30131	29	27	and	and	CCONJ
fbem-30131	29	28	depth	depth	NOUN
fbem-30131	29	29	of	of	ADP
fbem-30131	29	30	audit	audit	NOUN
fbem-30131	29	31	work	work	NOUN
fbem-30131	29	32	.	.	PUNCT
fbem-30131	30	1	at	at	ADP
fbem-30131	30	2	the	the	DET
fbem-30131	30	3	same	same	ADJ
fbem-30131	30	4	time	time	NOUN
fbem-30131	30	5	,	,	PUNCT
fbem-30131	30	6	the	the	DET
fbem-30131	30	7	professional	professional	ADJ
fbem-30131	30	8	structure	structure	NOUN
fbem-30131	30	9	of	of	ADP
fbem-30131	30	10	auditors	auditor	NOUN
fbem-30131	30	11	is	be	AUX
fbem-30131	30	12	not	not	PART
fbem-30131	30	13	reasonable	reasonable	ADJ
fbem-30131	30	14	enough	enough	ADV
fbem-30131	30	15	,	,	PUNCT
fbem-30131	30	16	and	and	CCONJ
fbem-30131	30	17	there	there	PRON
fbem-30131	30	18	is	be	VERB
fbem-30131	30	19	a	a	DET
fbem-30131	30	20	lack	lack	NOUN
fbem-30131	30	21	of	of	ADP
fbem-30131	30	22	professionals	professional	NOUN
fbem-30131	30	23	in	in	ADP
fbem-30131	30	24	related	related	ADJ
fbem-30131	30	25	fields	field	NOUN
fbem-30131	30	26	such	such	ADJ
fbem-30131	30	27	as	as	ADP
fbem-30131	30	28	agriculture	agriculture	NOUN
fbem-30131	30	29	,	,	PUNCT
fbem-30131	30	30	rural	rural	ADJ
fbem-30131	30	31	economy	economy	NOUN
fbem-30131	30	32	,	,	PUNCT
fbem-30131	30	33	and	and	CCONJ
fbem-30131	30	34	policy	policy	NOUN
fbem-30131	30	35	research	research	NOUN
fbem-30131	30	36	,	,	PUNCT
fbem-30131	30	37	which	which	PRON
fbem-30131	30	38	affects	affect	VERB
fbem-30131	30	39	the	the	DET
fbem-30131	30	40	quality	quality	NOUN
fbem-30131	30	41	and	and	CCONJ
fbem-30131	30	42	level	level	NOUN
fbem-30131	30	43	of	of	ADP
fbem-30131	30	44	audit	audit	NOUN
fbem-30131	30	45	work	work	NOUN
fbem-30131	30	46	.	.	PUNCT
fbem-30131	31	1	in	in	ADP
fbem-30131	31	2	addition	addition	NOUN
fbem-30131	31	3	,	,	PUNCT
fbem-30131	31	4	audit	audit	NOUN
fbem-30131	31	5	techniques	technique	NOUN
fbem-30131	31	6	are	be	AUX
fbem-30131	31	7	relatively	relatively	ADV
fbem-30131	31	8	outdated	outdated	ADJ
fbem-30131	31	9	,	,	PUNCT
fbem-30131	31	10	and	and	CCONJ
fbem-30131	31	11	traditional	traditional	ADJ
fbem-30131	31	12	audit	audit	NOUN
fbem-30131	31	13	methods	method	NOUN
fbem-30131	31	14	are	be	AUX
fbem-30131	31	15	difficult	difficult	ADJ
fbem-30131	31	16	to	to	PART
fbem-30131	31	17	adapt	adapt	VERB
fbem-30131	31	18	to	to	ADP
fbem-30131	31	19	the	the	DET
fbem-30131	31	20	requirements	requirement	NOUN
fbem-30131	31	21	of	of	ADP
fbem-30131	31	22	the	the	DET
fbem-30131	31	23	big	big	ADJ
fbem-30131	31	24	data	data	PROPN
fbem-30131	31	25	era	era	NOUN
fbem-30131	31	26	,	,	PUNCT
fbem-30131	31	27	which	which	PRON
fbem-30131	31	28	affects	affect	VERB
fbem-30131	31	29	the	the	DET
fbem-30131	31	30	efficiency	efficiency	NOUN
fbem-30131	31	31	and	and	CCONJ
fbem-30131	31	32	accuracy	accuracy	NOUN
fbem-30131	31	33	of	of	ADP
fbem-30131	31	34	audit	audit	NOUN
fbem-30131	31	35	work	work	NOUN
fbem-30131	31	36	.	.	PUNCT
fbem-30131	32	1	2.3	2.3	NUM
fbem-30131	32	2	.	.	PUNCT
fbem-30131	33	1	the	the	DET
fbem-30131	33	2	audit	audit	NOUN
fbem-30131	33	3	content	content	NOUN
fbem-30131	33	4	and	and	CCONJ
fbem-30131	33	5	focus	focus	NOUN
fbem-30131	33	6	are	be	AUX
fbem-30131	33	7	not	not	PART
fbem-30131	33	8	clear	clear	ADJ
fbem-30131	33	9	enough	enough	ADV
fbem-30131	33	10	in	in	ADP
fbem-30131	33	11	the	the	DET
fbem-30131	33	12	follow	follow	VERB
fbem-30131	33	13	-	-	PUNCT
fbem-30131	33	14	up	up	ADP
fbem-30131	33	15	audit	audit	NOUN
fbem-30131	33	16	of	of	ADP
fbem-30131	33	17	the	the	DET
fbem-30131	33	18	implementation	implementation	NOUN
fbem-30131	33	19	of	of	ADP
fbem-30131	33	20	rural	rural	ADJ
fbem-30131	33	21	revitalization	revitalization	NOUN
fbem-30131	33	22	policies	policy	NOUN
fbem-30131	33	23	,	,	PUNCT
fbem-30131	33	24	the	the	DET
fbem-30131	33	25	audit	audit	NOUN
fbem-30131	33	26	content	content	NOUN
fbem-30131	33	27	and	and	CCONJ
fbem-30131	33	28	focus	focus	NOUN
fbem-30131	33	29	are	be	AUX
fbem-30131	33	30	not	not	PART
fbem-30131	33	31	clear	clear	ADJ
fbem-30131	33	32	enough	enough	ADV
fbem-30131	33	33	.	.	PUNCT
fbem-30131	34	1	some	some	DET
fbem-30131	34	2	audit	audit	NOUN
fbem-30131	34	3	work	work	NOUN
fbem-30131	34	4	places	place	VERB
fbem-30131	34	5	too	too	ADV
fbem-30131	34	6	much	much	ADJ
fbem-30131	34	7	emphasis	emphasis	NOUN
fbem-30131	34	8	on	on	ADP
fbem-30131	34	9	compliance	compliance	NOUN
fbem-30131	34	10	audits	audits	NOUN
fbem-30131	34	11	of	of	ADP
fbem-30131	34	12	fund	fund	NOUN
fbem-30131	34	13	usage	usage	NOUN
fbem-30131	34	14	,	,	PUNCT
fbem-30131	34	15	while	while	SCONJ
fbem-30131	34	16	neglecting	neglect	VERB
fbem-30131	34	17	the	the	DET
fbem-30131	34	18	evaluation	evaluation	NOUN
fbem-30131	34	19	of	of	ADP
fbem-30131	34	20	policy	policy	NOUN
fbem-30131	34	21	implementation	implementation	NOUN
fbem-30131	34	22	effectiveness	effectiveness	NOUN
fbem-30131	34	23	.	.	PUNCT
fbem-30131	35	1	for	for	ADP
fbem-30131	35	2	some	some	DET
fbem-30131	35	3	emerging	emerge	VERB
fbem-30131	35	4	areas	area	NOUN
fbem-30131	35	5	of	of	ADP
fbem-30131	35	6	rural	rural	ADJ
fbem-30131	35	7	revitalization	revitalization	NOUN
fbem-30131	35	8	,	,	PUNCT
fbem-30131	35	9	such	such	ADJ
fbem-30131	35	10	as	as	ADP
fbem-30131	35	11	rural	rural	ADJ
fbem-30131	35	12	ecommerce	ecommerce	NOUN
fbem-30131	35	13	and	and	CCONJ
fbem-30131	35	14	rural	rural	ADJ
fbem-30131	35	15	tourism	tourism	NOUN
fbem-30131	35	16	,	,	PUNCT
fbem-30131	35	17	audit	audit	NOUN
fbem-30131	35	18	work	work	NOUN
fbem-30131	35	19	has	have	AUX
fbem-30131	35	20	not	not	PART
fbem-30131	35	21	been	be	AUX
fbem-30131	35	22	followed	follow	VERB
fbem-30131	35	23	up	up	ADP
fbem-30131	35	24	in	in	ADP
fbem-30131	35	25	a	a	DET
fbem-30131	35	26	timely	timely	ADJ
fbem-30131	35	27	manner	manner	NOUN
fbem-30131	35	28	,	,	PUNCT
fbem-30131	35	29	resulting	result	VERB
fbem-30131	35	30	in	in	ADP
fbem-30131	35	31	a	a	DET
fbem-30131	35	32	lack	lack	NOUN
fbem-30131	35	33	of	of	ADP
fbem-30131	35	34	effective	effective	ADJ
fbem-30131	35	35	supervision	supervision	NOUN
fbem-30131	35	36	of	of	ADP
fbem-30131	35	37	policy	policy	NOUN
fbem-30131	35	38	implementation	implementation	NOUN
fbem-30131	35	39	in	in	ADP
fbem-30131	35	40	these	these	DET
fbem-30131	35	41	areas	area	NOUN
fbem-30131	35	42	.	.	PUNCT
fbem-30131	36	1	in	in	ADP
fbem-30131	36	2	addition	addition	NOUN
fbem-30131	36	3	,	,	PUNCT
fbem-30131	36	4	there	there	PRON
fbem-30131	36	5	are	be	VERB
fbem-30131	36	6	deficiencies	deficiency	NOUN
fbem-30131	36	7	in	in	ADP
fbem-30131	36	8	the	the	DET
fbem-30131	36	9	audit	audit	NOUN
fbem-30131	36	10	of	of	ADP
fbem-30131	36	11	policy	policy	NOUN
fbem-30131	36	12	coordination	coordination	NOUN
fbem-30131	36	13	in	in	ADP
fbem-30131	36	14	the	the	DET
fbem-30131	36	15	audit	audit	NOUN
fbem-30131	36	16	work	work	NOUN
fbem-30131	36	17	,	,	PUNCT
fbem-30131	36	18	and	and	CCONJ
fbem-30131	36	19	insufficient	insufficient	ADJ
fbem-30131	36	20	attention	attention	NOUN
fbem-30131	36	21	has	have	AUX
fbem-30131	36	22	been	be	AUX
fbem-30131	36	23	paid	pay	VERB
fbem-30131	36	24	to	to	ADP
fbem-30131	36	25	the	the	DET
fbem-30131	36	26	connection	connection	NOUN
fbem-30131	36	27	and	and	CCONJ
fbem-30131	36	28	coordination	coordination	NOUN
fbem-30131	36	29	between	between	ADP
fbem-30131	36	30	various	various	ADJ
fbem-30131	36	31	policies	policy	NOUN
fbem-30131	36	32	,	,	PUNCT
fbem-30131	36	33	which	which	PRON
fbem-30131	36	34	has	have	AUX
fbem-30131	36	35	affected	affect	VERB
fbem-30131	36	36	the	the	DET
fbem-30131	36	37	overall	overall	ADJ
fbem-30131	36	38	implementation	implementation	NOUN
fbem-30131	36	39	effect	effect	NOUN
fbem-30131	36	40	of	of	ADP
fbem-30131	36	41	the	the	DET
fbem-30131	36	42	policies	policy	NOUN
fbem-30131	36	43	.	.	PUNCT
fbem-30131	37	1	2.4	2.4	NUM
fbem-30131	37	2	.	.	PUNCT
fbem-30131	38	1	poor	poor	ADJ
fbem-30131	38	2	communication	communication	NOUN
fbem-30131	38	3	and	and	CCONJ
fbem-30131	38	4	collaboration	collaboration	NOUN
fbem-30131	38	5	in	in	ADP
fbem-30131	38	6	auditing	audit	VERB
fbem-30131	38	7	the	the	DET
fbem-30131	38	8	follow	follow	VERB
fbem-30131	38	9	-	-	PUNCT
fbem-30131	38	10	up	up	ADP
fbem-30131	38	11	audit	audit	NOUN
fbem-30131	38	12	of	of	ADP
fbem-30131	38	13	policy	policy	NOUN
fbem-30131	38	14	implementation	implementation	NOUN
fbem-30131	38	15	involves	involve	VERB
fbem-30131	38	16	multiple	multiple	ADJ
fbem-30131	38	17	departments	department	NOUN
fbem-30131	38	18	and	and	CCONJ
fbem-30131	38	19	units	unit	NOUN
fbem-30131	38	20	,	,	PUNCT
fbem-30131	38	21	and	and	CCONJ
fbem-30131	38	22	communication	communication	NOUN
fbem-30131	38	23	and	and	CCONJ
fbem-30131	38	24	collaboration	collaboration	NOUN
fbem-30131	38	25	need	need	NOUN
fbem-30131	38	26	to	to	PART
fbem-30131	38	27	be	be	AUX
fbem-30131	38	28	strengthened	strengthen	VERB
fbem-30131	38	29	.	.	PUNCT
fbem-30131	39	1	however	however	ADV
fbem-30131	39	2	,	,	PUNCT
fbem-30131	39	3	in	in	ADP
fbem-30131	39	4	practical	practical	ADJ
fbem-30131	39	5	work	work	NOUN
fbem-30131	39	6	,	,	PUNCT
fbem-30131	39	7	the	the	DET
fbem-30131	39	8	communication	communication	NOUN
fbem-30131	39	9	channels	channel	NOUN
fbem-30131	39	10	between	between	ADP
fbem-30131	39	11	the	the	DET
fbem-30131	39	12	audit	audit	NOUN
fbem-30131	39	13	department	department	NOUN
fbem-30131	39	14	and	and	CCONJ
fbem-30131	39	15	other	other	ADJ
fbem-30131	39	16	departments	department	NOUN
fbem-30131	39	17	are	be	AUX
fbem-30131	39	18	not	not	PART
fbem-30131	39	19	smooth	smooth	ADJ
fbem-30131	39	20	enough	enough	ADV
fbem-30131	39	21	,	,	PUNCT
fbem-30131	39	22	and	and	CCONJ
fbem-30131	39	23	information	information	NOUN
fbem-30131	39	24	sharing	sharing	NOUN
fbem-30131	39	25	is	be	AUX
fbem-30131	39	26	not	not	PART
fbem-30131	39	27	timely	timely	ADJ
fbem-30131	39	28	.	.	PUNCT
fbem-30131	40	1	the	the	DET
fbem-30131	40	2	lack	lack	NOUN
fbem-30131	40	3	of	of	ADP
fbem-30131	40	4	effective	effective	ADJ
fbem-30131	40	5	collaboration	collaboration	NOUN
fbem-30131	40	6	mechanisms	mechanism	NOUN
fbem-30131	40	7	between	between	ADP
fbem-30131	40	8	departments	department	NOUN
fbem-30131	40	9	has	have	AUX
fbem-30131	40	10	led	lead	VERB
fbem-30131	40	11	to	to	ADP
fbem-30131	40	12	difficulties	difficulty	NOUN
fbem-30131	40	13	in	in	ADP
fbem-30131	40	14	obtaining	obtain	VERB
fbem-30131	40	15	relevant	relevant	ADJ
fbem-30131	40	16	information	information	NOUN
fbem-30131	40	17	and	and	CCONJ
fbem-30131	40	18	data	datum	NOUN
fbem-30131	40	19	for	for	ADP
fbem-30131	40	20	audit	audit	NOUN
fbem-30131	40	21	work	work	NOUN
fbem-30131	40	22	,	,	PUNCT
fbem-30131	40	23	which	which	PRON
fbem-30131	40	24	has	have	AUX
fbem-30131	40	25	affected	affect	VERB
fbem-30131	40	26	the	the	DET
fbem-30131	40	27	smooth	smooth	ADJ
fbem-30131	40	28	progress	progress	NOUN
fbem-30131	40	29	of	of	ADP
fbem-30131	40	30	audit	audit	NOUN
fbem-30131	40	31	work	work	NOUN
fbem-30131	40	32	.	.	PUNCT
fbem-30131	41	1	in	in	ADP
fbem-30131	41	2	addition	addition	NOUN
fbem-30131	41	3	,	,	PUNCT
fbem-30131	41	4	there	there	PRON
fbem-30131	41	5	are	be	VERB
fbem-30131	41	6	communication	communication	NOUN
fbem-30131	41	7	issues	issue	NOUN
fbem-30131	41	8	between	between	ADP
fbem-30131	41	9	the	the	DET
fbem-30131	41	10	audit	audit	NOUN
fbem-30131	41	11	department	department	NOUN
fbem-30131	41	12	and	and	CCONJ
fbem-30131	41	13	the	the	DET
fbem-30131	41	14	audited	audited	ADJ
fbem-30131	41	15	entity	entity	NOUN
fbem-30131	41	16	,	,	PUNCT
fbem-30131	41	17	with	with	ADP
fbem-30131	41	18	low	low	ADJ
fbem-30131	41	19	cooperation	cooperation	NOUN
fbem-30131	41	20	and	and	CCONJ
fbem-30131	41	21	even	even	ADV
fbem-30131	41	22	resistance	resistance	NOUN
fbem-30131	41	23	from	from	ADP
fbem-30131	41	24	the	the	DET
fbem-30131	41	25	audited	audit	VERB
fbem-30131	41	26	entity	entity	NOUN
fbem-30131	41	27	,	,	PUNCT
fbem-30131	41	28	which	which	PRON
fbem-30131	41	29	increases	increase	VERB
fbem-30131	41	30	the	the	DET
fbem-30131	41	31	difficulty	difficulty	NOUN
fbem-30131	41	32	of	of	ADP
fbem-30131	41	33	the	the	DET
fbem-30131	41	34	audit	audit	NOUN
fbem-30131	41	35	work	work	NOUN
fbem-30131	41	36	.	.	PUNCT
fbem-30131	42	1	3	3	X
fbem-30131	42	2	.	.	X
fbem-30131	42	3	optimization	optimization	NOUN
fbem-30131	42	4	path	path	NOUN
fbem-30131	42	5	for	for	ADP
fbem-30131	42	6	policy	policy	NOUN
fbem-30131	42	7	implementation	implementation	NOUN
fbem-30131	42	8	tracking	tracking	NOUN
fbem-30131	42	9	and	and	CCONJ
fbem-30131	42	10	auditing	auditing	NOUN
fbem-30131	42	11	in	in	ADP
fbem-30131	42	12	the	the	DET
fbem-30131	42	13	promotion	promotion	NOUN
fbem-30131	42	14	of	of	ADP
fbem-30131	42	15	rural	rural	ADJ
fbem-30131	42	16	revitalization	revitalization	NOUN
fbem-30131	42	17	strategy	strategy	NOUN
fbem-30131	42	18	3.1	3.1	NUM
fbem-30131	42	19	.	.	PUNCT
fbem-30131	43	1	improve	improve	VERB
fbem-30131	43	2	audit	audit	NOUN
fbem-30131	43	3	system	system	NOUN
fbem-30131	43	4	and	and	CCONJ
fbem-30131	43	5	mechanism	mechanism	NOUN
fbem-30131	43	6	establish	establish	VERB
fbem-30131	43	7	a	a	DET
fbem-30131	43	8	sound	sound	ADJ
fbem-30131	43	9	regulatory	regulatory	ADJ
fbem-30131	43	10	system	system	NOUN
fbem-30131	43	11	for	for	ADP
fbem-30131	43	12	tracking	tracking	NOUN
fbem-30131	43	13	and	and	CCONJ
fbem-30131	43	14	auditing	audit	VERB
fbem-30131	43	15	the	the	DET
fbem-30131	43	16	implementation	implementation	NOUN
fbem-30131	43	17	of	of	ADP
fbem-30131	43	18	rural	rural	ADJ
fbem-30131	43	19	revitalization	revitalization	NOUN
fbem-30131	43	20	policies	policy	NOUN
fbem-30131	43	21	,	,	PUNCT
fbem-30131	43	22	clarify	clarify	VERB
fbem-30131	43	23	the	the	DET
fbem-30131	43	24	content	content	NOUN
fbem-30131	43	25	,	,	PUNCT
fbem-30131	43	26	standards	standard	NOUN
fbem-30131	43	27	,	,	PUNCT
fbem-30131	43	28	and	and	CCONJ
fbem-30131	43	29	procedures	procedure	NOUN
fbem-30131	43	30	of	of	ADP
fbem-30131	43	31	audits	audits	NOUN
fbem-30131	43	32	,	,	PUNCT
fbem-30131	43	33	and	and	CCONJ
fbem-30131	43	34	improve	improve	VERB
fbem-30131	43	35	the	the	DET
fbem-30131	43	36	standardization	standardization	NOUN
fbem-30131	43	37	and	and	CCONJ
fbem-30131	43	38	legalization	legalization	NOUN
fbem-30131	43	39	level	level	NOUN
fbem-30131	43	40	of	of	ADP
fbem-30131	43	41	audit	audit	NOUN
fbem-30131	43	42	work	work	NOUN
fbem-30131	43	43	.	.	PUNCT
fbem-30131	44	1	optimize	optimize	VERB
fbem-30131	44	2	the	the	DET
fbem-30131	44	3	audit	audit	NOUN
fbem-30131	44	4	management	management	NOUN
fbem-30131	44	5	system	system	NOUN
fbem-30131	44	6	,	,	PUNCT
fbem-30131	44	7	strengthen	strengthen	VERB
fbem-30131	44	8	coordination	coordination	NOUN
fbem-30131	44	9	and	and	CCONJ
fbem-30131	44	10	cooperation	cooperation	NOUN
fbem-30131	44	11	between	between	ADP
fbem-30131	44	12	the	the	DET
fbem-30131	44	13	audit	audit	NOUN
fbem-30131	44	14	department	department	NOUN
fbem-30131	44	15	and	and	CCONJ
fbem-30131	44	16	other	other	ADJ
fbem-30131	44	17	departments	department	NOUN
fbem-30131	44	18	,	,	PUNCT
fbem-30131	44	19	establish	establish	VERB
fbem-30131	44	20	and	and	CCONJ
fbem-30131	44	21	improve	improve	VERB
fbem-30131	44	22	the	the	DET
fbem-30131	44	23	joint	joint	ADJ
fbem-30131	44	24	meeting	meeting	NOUN
fbem-30131	44	25	system	system	NOUN
fbem-30131	44	26	for	for	ADP
fbem-30131	44	27	audit	audit	NOUN
fbem-30131	44	28	work	work	NOUN
fbem-30131	44	29	,	,	PUNCT
fbem-30131	44	30	hold	hold	VERB
fbem-30131	44	31	regular	regular	ADJ
fbem-30131	44	32	meetings	meeting	NOUN
fbem-30131	44	33	,	,	PUNCT
fbem-30131	44	34	strengthen	strengthen	VERB
fbem-30131	44	35	communication	communication	NOUN
fbem-30131	44	36	and	and	CCONJ
fbem-30131	44	37	collaboration	collaboration	NOUN
fbem-30131	44	38	,	,	PUNCT
fbem-30131	44	39	and	and	CCONJ
fbem-30131	44	40	form	form	VERB
fbem-30131	44	41	a	a	DET
fbem-30131	44	42	working	work	VERB
fbem-30131	44	43	force	force	NOUN
fbem-30131	44	44	.	.	PUNCT
fbem-30131	45	1	improve	improve	VERB
fbem-30131	45	2	the	the	DET
fbem-30131	45	3	mechanism	mechanism	NOUN
fbem-30131	45	4	for	for	ADP
fbem-30131	45	5	utilizing	utilize	VERB
fbem-30131	45	6	audit	audit	NOUN
fbem-30131	45	7	results	result	NOUN
fbem-30131	45	8	,	,	PUNCT
fbem-30131	45	9	establish	establish	VERB
fbem-30131	45	10	an	an	DET
fbem-30131	45	11	audit	audit	NOUN
fbem-30131	45	12	rectification	rectification	NOUN
fbem-30131	45	13	tracking	tracking	NOUN
fbem-30131	45	14	system	system	NOUN
fbem-30131	45	15	,	,	PUNCT
fbem-30131	45	16	strengthen	strengthen	VERB
fbem-30131	45	17	supervision	supervision	NOUN
fbem-30131	45	18	and	and	CCONJ
fbem-30131	45	19	inspection	inspection	NOUN
fbem-30131	45	20	of	of	ADP
fbem-30131	45	21	the	the	DET
fbem-30131	45	22	implementation	implementation	NOUN
fbem-30131	45	23	of	of	ADP
fbem-30131	45	24	rectification	rectification	NOUN
fbem-30131	45	25	of	of	ADP
fbem-30131	45	26	audit	audit	NOUN
fbem-30131	45	27	findings	finding	NOUN
fbem-30131	45	28	,	,	PUNCT
fbem-30131	45	29	ensure	ensure	VERB
fbem-30131	45	30	the	the	DET
fbem-30131	45	31	effective	effective	ADJ
fbem-30131	45	32	use	use	NOUN
fbem-30131	45	33	of	of	ADP
fbem-30131	45	34	audit	audit	NOUN
fbem-30131	45	35	results	result	NOUN
fbem-30131	45	36	,	,	PUNCT
fbem-30131	45	37	and	and	CCONJ
fbem-30131	45	38	enhance	enhance	VERB
fbem-30131	45	39	the	the	DET
fbem-30131	45	40	authority	authority	NOUN
fbem-30131	45	41	and	and	CCONJ
fbem-30131	45	42	influence	influence	NOUN
fbem-30131	45	43	of	of	ADP
fbem-30131	45	44	auditing	auditing	NOUN
fbem-30131	45	45	.	.	PUNCT
fbem-30131	46	1	3.2	3.2	NUM
fbem-30131	46	2	.	.	PUNCT
fbem-30131	47	1	strengthen	strengthen	VERB
fbem-30131	47	2	audit	audit	NOUN
fbem-30131	47	3	resources	resource	NOUN
fbem-30131	47	4	and	and	CCONJ
fbem-30131	47	5	capacity	capacity	NOUN
fbem-30131	47	6	building	building	NOUN
fbem-30131	47	7	increase	increase	NOUN
fbem-30131	47	8	investment	investment	NOUN
fbem-30131	47	9	in	in	ADP
fbem-30131	47	10	audit	audit	NOUN
fbem-30131	47	11	resources	resource	NOUN
fbem-30131	47	12	,	,	PUNCT
fbem-30131	47	13	enrich	enrich	VERB
fbem-30131	47	14	the	the	DET
fbem-30131	47	15	team	team	NOUN
fbem-30131	47	16	of	of	ADP
fbem-30131	47	17	auditors	auditor	NOUN
fbem-30131	47	18	,	,	PUNCT
fbem-30131	47	19	and	and	CCONJ
fbem-30131	47	20	improve	improve	VERB
fbem-30131	47	21	the	the	DET
fbem-30131	47	22	quantity	quantity	NOUN
fbem-30131	47	23	and	and	CCONJ
fbem-30131	47	24	quality	quality	NOUN
fbem-30131	47	25	of	of	ADP
fbem-30131	47	26	auditors	auditor	NOUN
fbem-30131	47	27	.	.	PUNCT
fbem-30131	48	1	by	by	ADP
fbem-30131	48	2	recruiting	recruit	VERB
fbem-30131	48	3	and	and	CCONJ
fbem-30131	48	4	training	training	NOUN
fbem-30131	48	5	professionals	professional	NOUN
fbem-30131	48	6	in	in	ADP
fbem-30131	48	7	fields	field	NOUN
fbem-30131	48	8	such	such	ADJ
fbem-30131	48	9	as	as	ADP
fbem-30131	48	10	agriculture	agriculture	NOUN
fbem-30131	48	11	,	,	PUNCT
fbem-30131	48	12	rural	rural	ADJ
fbem-30131	48	13	economy	economy	NOUN
fbem-30131	48	14	,	,	PUNCT
fbem-30131	48	15	and	and	CCONJ
fbem-30131	48	16	policy	policy	NOUN
fbem-30131	48	17	research	research	NOUN
fbem-30131	48	18	,	,	PUNCT
fbem-30131	48	19	we	we	PRON
fbem-30131	48	20	aim	aim	VERB
fbem-30131	48	21	to	to	PART
fbem-30131	48	22	optimize	optimize	VERB
fbem-30131	48	23	the	the	DET
fbem-30131	48	24	professional	professional	ADJ
fbem-30131	48	25	structure	structure	NOUN
fbem-30131	48	26	of	of	ADP
fbem-30131	48	27	auditors	auditor	NOUN
fbem-30131	48	28	.	.	PUNCT
fbem-30131	49	1	at	at	ADP
fbem-30131	49	2	the	the	DET
fbem-30131	49	3	same	same	ADJ
fbem-30131	49	4	time	time	NOUN
fbem-30131	49	5	,	,	PUNCT
fbem-30131	49	6	strengthen	strengthen	VERB
fbem-30131	49	7	the	the	DET
fbem-30131	49	8	professional	professional	ADJ
fbem-30131	49	9	training	training	NOUN
fbem-30131	49	10	of	of	ADP
fbem-30131	49	11	auditors	auditor	NOUN
fbem-30131	49	12	to	to	PART
fbem-30131	49	13	improve	improve	VERB
fbem-30131	49	14	their	their	PRON
fbem-30131	49	15	professional	professional	ADJ
fbem-30131	49	16	skills	skill	NOUN
fbem-30131	49	17	and	and	CCONJ
fbem-30131	49	18	overall	overall	ADJ
fbem-30131	49	19	quality	quality	NOUN
fbem-30131	49	20	.	.	PUNCT
fbem-30131	50	1	in	in	ADP
fbem-30131	50	2	addition	addition	NOUN
fbem-30131	50	3	,	,	PUNCT
fbem-30131	50	4	actively	actively	ADV
fbem-30131	50	5	promoting	promote	VERB
fbem-30131	50	6	innovation	innovation	NOUN
fbem-30131	50	7	in	in	ADP
fbem-30131	50	8	audit	audit	NOUN
fbem-30131	50	9	techniques	technique	NOUN
fbem-30131	50	10	and	and	CCONJ
fbem-30131	50	11	introducing	introduce	VERB
fbem-30131	50	12	modern	modern	ADJ
fbem-30131	50	13	information	information	NOUN
fbem-30131	50	14	technologies	technology	NOUN
fbem-30131	50	15	such	such	ADJ
fbem-30131	50	16	as	as	ADP
fbem-30131	50	17	big	big	ADJ
fbem-30131	50	18	data	datum	NOUN
fbem-30131	50	19	and	and	CCONJ
fbem-30131	50	20	cloud	cloud	NOUN
fbem-30131	50	21	computing	computing	NOUN
fbem-30131	50	22	to	to	PART
fbem-30131	50	23	improve	improve	VERB
fbem-30131	50	24	the	the	DET
fbem-30131	50	25	efficiency	efficiency	NOUN
fbem-30131	50	26	and	and	CCONJ
fbem-30131	50	27	accuracy	accuracy	NOUN
fbem-30131	50	28	of	of	ADP
fbem-30131	50	29	audit	audit	NOUN
fbem-30131	50	30	work	work	NOUN
fbem-30131	50	31	.	.	PUNCT
fbem-30131	51	1	3.3	3.3	NUM
fbem-30131	51	2	.	.	PUNCT
fbem-30131	51	3	clarify	clarify	VERB
fbem-30131	51	4	the	the	DET
fbem-30131	51	5	audit	audit	NOUN
fbem-30131	51	6	content	content	NOUN
fbem-30131	51	7	and	and	CCONJ
fbem-30131	51	8	focus	focus	VERB
fbem-30131	51	9	according	accord	VERB
fbem-30131	51	10	to	to	ADP
fbem-30131	51	11	the	the	DET
fbem-30131	51	12	goals	goal	NOUN
fbem-30131	51	13	and	and	CCONJ
fbem-30131	51	14	tasks	task	NOUN
fbem-30131	51	15	of	of	ADP
fbem-30131	51	16	the	the	DET
fbem-30131	51	17	rural	rural	ADJ
fbem-30131	51	18	revitalization	revitalization	NOUN
fbem-30131	51	19	strategy	strategy	NOUN
fbem-30131	51	20	,	,	PUNCT
fbem-30131	51	21	clarify	clarify	VERB
fbem-30131	51	22	the	the	DET
fbem-30131	51	23	content	content	NOUN
fbem-30131	51	24	and	and	CCONJ
fbem-30131	51	25	focus	focus	NOUN
fbem-30131	51	26	of	of	ADP
fbem-30131	51	27	policy	policy	NOUN
fbem-30131	51	28	implementation	implementation	NOUN
fbem-30131	51	29	tracking	tracking	NOUN
fbem-30131	51	30	audits	audits	NOUN
fbem-30131	51	31	.	.	PUNCT
fbem-30131	52	1	while	while	SCONJ
fbem-30131	52	2	paying	pay	VERB
fbem-30131	52	3	attention	attention	NOUN
fbem-30131	52	4	to	to	ADP
fbem-30131	52	5	the	the	DET
fbem-30131	52	6	compliance	compliance	NOUN
fbem-30131	52	7	of	of	ADP
fbem-30131	52	8	fund	fund	NOUN
fbem-30131	52	9	use	use	NOUN
fbem-30131	52	10	,	,	PUNCT
fbem-30131	52	11	strengthen	strengthen	VERB
fbem-30131	52	12	the	the	DET
fbem-30131	52	13	evaluation	evaluation	NOUN
fbem-30131	52	14	of	of	ADP
fbem-30131	52	15	policy	policy	NOUN
fbem-30131	52	16	implementation	implementation	NOUN
fbem-30131	52	17	effectiveness	effectiveness	NOUN
fbem-30131	52	18	,	,	PUNCT
fbem-30131	52	19	with	with	ADP
fbem-30131	52	20	a	a	DET
fbem-30131	52	21	focus	focus	NOUN
fbem-30131	52	22	on	on	ADP
fbem-30131	52	23	auditing	audit	VERB
fbem-30131	52	24	whether	whether	SCONJ
fbem-30131	52	25	policies	policy	NOUN
fbem-30131	52	26	have	have	AUX
fbem-30131	52	27	achieved	achieve	VERB
fbem-30131	52	28	expected	expect	VERB
fbem-30131	52	29	goals	goal	NOUN
fbem-30131	52	30	and	and	CCONJ
fbem-30131	52	31	effects	effect	NOUN
fbem-30131	52	32	.	.	PUNCT
fbem-30131	53	1	strengthen	strengthen	VERB
fbem-30131	53	2	the	the	DET
fbem-30131	53	3	audit	audit	NOUN
fbem-30131	53	4	of	of	ADP
fbem-30131	53	5	emerging	emerge	VERB
fbem-30131	53	6	rural	rural	ADJ
fbem-30131	53	7	revitalization	revitalization	NOUN
fbem-30131	53	8	areas	area	NOUN
fbem-30131	53	9	,	,	PUNCT
fbem-30131	53	10	timely	timely	ADV
fbem-30131	53	11	follow	follow	VERB
fbem-30131	53	12	up	up	ADP
fbem-30131	53	13	on	on	ADP
fbem-30131	53	14	the	the	DET
fbem-30131	53	15	implementation	implementation	NOUN
fbem-30131	53	16	of	of	ADP
fbem-30131	53	17	policies	policy	NOUN
fbem-30131	53	18	in	in	ADP
fbem-30131	53	19	rural	rural	ADJ
fbem-30131	53	20	ecommerce	ecommerce	NOUN
fbem-30131	53	21	,	,	PUNCT
fbem-30131	53	22	rural	rural	ADJ
fbem-30131	53	23	tourism	tourism	NOUN
fbem-30131	53	24	and	and	CCONJ
fbem-30131	53	25	other	other	ADJ
fbem-30131	53	26	fields	field	NOUN
fbem-30131	53	27	,	,	PUNCT
fbem-30131	53	28	and	and	CCONJ
fbem-30131	53	29	ensure	ensure	VERB
fbem-30131	53	30	the	the	DET
fbem-30131	53	31	healthy	healthy	ADJ
fbem-30131	53	32	development	development	NOUN
fbem-30131	53	33	of	of	ADP
fbem-30131	53	34	these	these	DET
fbem-30131	53	35	areas	area	NOUN
fbem-30131	53	36	.	.	PUNCT
fbem-30131	54	1	in	in	ADP
fbem-30131	54	2	addition	addition	NOUN
fbem-30131	54	3	,	,	PUNCT
fbem-30131	54	4	strengthen	strengthen	VERB
fbem-30131	54	5	269	269	NUM
fbem-30131	54	6	the	the	DET
fbem-30131	54	7	audit	audit	NOUN
fbem-30131	54	8	of	of	ADP
fbem-30131	54	9	policy	policy	NOUN
fbem-30131	54	10	synergy	synergy	NOUN
fbem-30131	54	11	,	,	PUNCT
fbem-30131	54	12	pay	pay	VERB
fbem-30131	54	13	attention	attention	NOUN
fbem-30131	54	14	to	to	ADP
fbem-30131	54	15	the	the	DET
fbem-30131	54	16	connection	connection	NOUN
fbem-30131	54	17	and	and	CCONJ
fbem-30131	54	18	coordination	coordination	NOUN
fbem-30131	54	19	between	between	ADP
fbem-30131	54	20	various	various	ADJ
fbem-30131	54	21	policies	policy	NOUN
fbem-30131	54	22	,	,	PUNCT
fbem-30131	54	23	and	and	CCONJ
fbem-30131	54	24	promote	promote	VERB
fbem-30131	54	25	the	the	DET
fbem-30131	54	26	overall	overall	ADJ
fbem-30131	54	27	implementation	implementation	NOUN
fbem-30131	54	28	effect	effect	NOUN
fbem-30131	54	29	of	of	ADP
fbem-30131	54	30	policies	policy	NOUN
fbem-30131	54	31	.	.	PUNCT
fbem-30131	55	1	3.4	3.4	NUM
fbem-30131	55	2	.	.	PUNCT
fbem-30131	55	3	strengthen	strengthen	VERB
fbem-30131	55	4	audit	audit	NOUN
fbem-30131	55	5	communication	communication	NOUN
fbem-30131	55	6	and	and	CCONJ
fbem-30131	55	7	collaboration	collaboration	NOUN
fbem-30131	55	8	establish	establish	VERB
fbem-30131	55	9	a	a	DET
fbem-30131	55	10	sound	sound	ADJ
fbem-30131	55	11	communication	communication	NOUN
fbem-30131	55	12	and	and	CCONJ
fbem-30131	55	13	coordination	coordination	NOUN
fbem-30131	55	14	mechanism	mechanism	NOUN
fbem-30131	55	15	between	between	ADP
fbem-30131	55	16	the	the	DET
fbem-30131	55	17	audit	audit	NOUN
fbem-30131	55	18	department	department	NOUN
fbem-30131	55	19	and	and	CCONJ
fbem-30131	55	20	other	other	ADJ
fbem-30131	55	21	departments	department	NOUN
fbem-30131	55	22	,	,	PUNCT
fbem-30131	55	23	and	and	CCONJ
fbem-30131	55	24	strengthen	strengthen	VERB
fbem-30131	55	25	information	information	NOUN
fbem-30131	55	26	sharing	sharing	NOUN
fbem-30131	55	27	and	and	CCONJ
fbem-30131	55	28	communication	communication	NOUN
fbem-30131	55	29	.	.	PUNCT
fbem-30131	56	1	establish	establish	VERB
fbem-30131	56	2	an	an	DET
fbem-30131	56	3	audit	audit	NOUN
fbem-30131	56	4	information	information	NOUN
fbem-30131	56	5	platform	platform	NOUN
fbem-30131	56	6	to	to	PART
fbem-30131	56	7	achieve	achieve	VERB
fbem-30131	56	8	data	datum	NOUN
fbem-30131	56	9	sharing	sharing	NOUN
fbem-30131	56	10	and	and	CCONJ
fbem-30131	56	11	interconnection	interconnection	NOUN
fbem-30131	56	12	among	among	ADP
fbem-30131	56	13	departments	department	NOUN
fbem-30131	56	14	,	,	PUNCT
fbem-30131	56	15	and	and	CCONJ
fbem-30131	56	16	improve	improve	VERB
fbem-30131	56	17	the	the	DET
fbem-30131	56	18	efficiency	efficiency	NOUN
fbem-30131	56	19	and	and	CCONJ
fbem-30131	56	20	accuracy	accuracy	NOUN
fbem-30131	56	21	of	of	ADP
fbem-30131	56	22	audit	audit	NOUN
fbem-30131	56	23	work	work	NOUN
fbem-30131	56	24	.	.	PUNCT
fbem-30131	57	1	strengthen	strengthen	VERB
fbem-30131	57	2	communication	communication	NOUN
fbem-30131	57	3	between	between	ADP
fbem-30131	57	4	the	the	DET
fbem-30131	57	5	audit	audit	NOUN
fbem-30131	57	6	department	department	NOUN
fbem-30131	57	7	and	and	CCONJ
fbem-30131	57	8	the	the	DET
fbem-30131	57	9	audited	audited	ADJ
fbem-30131	57	10	entity	entity	NOUN
fbem-30131	57	11	,	,	PUNCT
fbem-30131	57	12	understand	understand	VERB
fbem-30131	57	13	the	the	DET
fbem-30131	57	14	needs	need	NOUN
fbem-30131	57	15	and	and	CCONJ
fbem-30131	57	16	opinions	opinion	NOUN
fbem-30131	57	17	of	of	ADP
fbem-30131	57	18	the	the	DET
fbem-30131	57	19	audited	audit	VERB
fbem-30131	57	20	entity	entity	NOUN
fbem-30131	57	21	through	through	ADP
fbem-30131	57	22	holding	hold	VERB
fbem-30131	57	23	symposiums	symposium	NOUN
fbem-30131	57	24	,	,	PUNCT
fbem-30131	57	25	distributing	distribute	VERB
fbem-30131	57	26	survey	survey	NOUN
fbem-30131	57	27	questionnaires	questionnaire	NOUN
fbem-30131	57	28	,	,	PUNCT
fbem-30131	57	29	etc	etc	X
fbem-30131	57	30	.	.	X
fbem-30131	57	31	,	,	PUNCT
fbem-30131	57	32	and	and	CCONJ
fbem-30131	57	33	improve	improve	VERB
fbem-30131	57	34	the	the	DET
fbem-30131	57	35	cooperation	cooperation	NOUN
fbem-30131	57	36	of	of	ADP
fbem-30131	57	37	the	the	DET
fbem-30131	57	38	audited	audit	VERB
fbem-30131	57	39	entity	entity	NOUN
fbem-30131	57	40	with	with	ADP
fbem-30131	57	41	the	the	DET
fbem-30131	57	42	audit	audit	NOUN
fbem-30131	57	43	work	work	NOUN
fbem-30131	57	44	.	.	PUNCT
fbem-30131	58	1	at	at	ADP
fbem-30131	58	2	the	the	DET
fbem-30131	58	3	same	same	ADJ
fbem-30131	58	4	time	time	NOUN
fbem-30131	58	5	,	,	PUNCT
fbem-30131	58	6	strengthen	strengthen	VERB
fbem-30131	58	7	the	the	DET
fbem-30131	58	8	training	training	NOUN
fbem-30131	58	9	of	of	ADP
fbem-30131	58	10	auditors	auditor	NOUN
fbem-30131	58	11	'	'	PART
fbem-30131	58	12	communication	communication	NOUN
fbem-30131	58	13	skills	skill	NOUN
fbem-30131	58	14	and	and	CCONJ
fbem-30131	58	15	improve	improve	VERB
fbem-30131	58	16	their	their	PRON
fbem-30131	58	17	ability	ability	NOUN
fbem-30131	58	18	to	to	PART
fbem-30131	58	19	communicate	communicate	VERB
fbem-30131	58	20	and	and	CCONJ
fbem-30131	58	21	collaborate	collaborate	VERB
fbem-30131	58	22	with	with	ADP
fbem-30131	58	23	various	various	ADJ
fbem-30131	58	24	departments	department	NOUN
fbem-30131	58	25	and	and	CCONJ
fbem-30131	58	26	units	unit	NOUN
fbem-30131	58	27	.	.	PUNCT
fbem-30131	59	1	4	4	X
fbem-30131	59	2	.	.	X
fbem-30131	59	3	conclusion	conclusion	VERB
fbem-30131	59	4	the	the	DET
fbem-30131	59	5	follow	follow	VERB
fbem-30131	59	6	-	-	PUNCT
fbem-30131	59	7	up	up	ADP
fbem-30131	59	8	audit	audit	NOUN
fbem-30131	59	9	of	of	ADP
fbem-30131	59	10	policy	policy	NOUN
fbem-30131	59	11	implementation	implementation	NOUN
fbem-30131	59	12	in	in	ADP
fbem-30131	59	13	the	the	DET
fbem-30131	59	14	promotion	promotion	NOUN
fbem-30131	59	15	of	of	ADP
fbem-30131	59	16	rural	rural	ADJ
fbem-30131	59	17	revitalization	revitalization	NOUN
fbem-30131	59	18	strategy	strategy	NOUN
fbem-30131	59	19	plays	play	VERB
fbem-30131	59	20	an	an	DET
fbem-30131	59	21	important	important	ADJ
fbem-30131	59	22	role	role	NOUN
fbem-30131	59	23	in	in	ADP
fbem-30131	59	24	ensuring	ensure	VERB
fbem-30131	59	25	the	the	DET
fbem-30131	59	26	effective	effective	ADJ
fbem-30131	59	27	implementation	implementation	NOUN
fbem-30131	59	28	of	of	ADP
fbem-30131	59	29	policies	policy	NOUN
fbem-30131	59	30	,	,	PUNCT
fbem-30131	59	31	optimizing	optimize	VERB
fbem-30131	59	32	resource	resource	NOUN
fbem-30131	59	33	allocation	allocation	NOUN
fbem-30131	59	34	,	,	PUNCT
fbem-30131	59	35	preventing	prevent	VERB
fbem-30131	59	36	risks	risk	NOUN
fbem-30131	59	37	,	,	PUNCT
fbem-30131	59	38	and	and	CCONJ
fbem-30131	59	39	strengthening	strengthen	VERB
fbem-30131	59	40	the	the	DET
fbem-30131	59	41	implementation	implementation	NOUN
fbem-30131	59	42	of	of	ADP
fbem-30131	59	43	responsibilities	responsibility	NOUN
fbem-30131	59	44	.	.	PUNCT
fbem-30131	60	1	however	however	ADV
fbem-30131	60	2	,	,	PUNCT
fbem-30131	60	3	there	there	PRON
fbem-30131	60	4	are	be	VERB
fbem-30131	60	5	still	still	ADV
fbem-30131	60	6	some	some	DET
fbem-30131	60	7	problems	problem	NOUN
fbem-30131	60	8	in	in	ADP
fbem-30131	60	9	the	the	DET
fbem-30131	60	10	institutional	institutional	ADJ
fbem-30131	60	11	mechanism	mechanism	NOUN
fbem-30131	60	12	,	,	PUNCT
fbem-30131	60	13	resource	resource	NOUN
fbem-30131	60	14	capacity	capacity	NOUN
fbem-30131	60	15	,	,	PUNCT
fbem-30131	60	16	content	content	NOUN
fbem-30131	60	17	focus	focus	NOUN
fbem-30131	60	18	,	,	PUNCT
fbem-30131	60	19	communication	communication	NOUN
fbem-30131	60	20	and	and	CCONJ
fbem-30131	60	21	cooperation	cooperation	NOUN
fbem-30131	60	22	of	of	ADP
fbem-30131	60	23	the	the	DET
fbem-30131	60	24	follow	follow	VERB
fbem-30131	60	25	-	-	PUNCT
fbem-30131	60	26	up	up	ADP
fbem-30131	60	27	audit	audit	NOUN
fbem-30131	60	28	of	of	ADP
fbem-30131	60	29	the	the	DET
fbem-30131	60	30	implementation	implementation	NOUN
fbem-30131	60	31	of	of	ADP
fbem-30131	60	32	rural	rural	ADJ
fbem-30131	60	33	revitalization	revitalization	NOUN
fbem-30131	60	34	policies	policy	NOUN
fbem-30131	60	35	.	.	PUNCT
fbem-30131	61	1	by	by	ADP
fbem-30131	61	2	improving	improve	VERB
fbem-30131	61	3	the	the	DET
fbem-30131	61	4	audit	audit	NOUN
fbem-30131	61	5	system	system	NOUN
fbem-30131	61	6	and	and	CCONJ
fbem-30131	61	7	mechanism	mechanism	NOUN
fbem-30131	61	8	,	,	PUNCT
fbem-30131	61	9	enhancing	enhance	VERB
fbem-30131	61	10	audit	audit	NOUN
fbem-30131	61	11	resources	resource	NOUN
fbem-30131	61	12	and	and	CCONJ
fbem-30131	61	13	capacity	capacity	NOUN
fbem-30131	61	14	building	building	NOUN
fbem-30131	61	15	,	,	PUNCT
fbem-30131	61	16	clarifying	clarify	VERB
fbem-30131	61	17	audit	audit	NOUN
fbem-30131	61	18	content	content	NOUN
fbem-30131	61	19	and	and	CCONJ
fbem-30131	61	20	focus	focus	VERB
fbem-30131	61	21	,	,	PUNCT
fbem-30131	61	22	strengthening	strengthen	VERB
fbem-30131	61	23	audit	audit	NOUN
fbem-30131	61	24	communication	communication	NOUN
fbem-30131	61	25	and	and	CCONJ
fbem-30131	61	26	collaboration	collaboration	NOUN
fbem-30131	61	27	,	,	PUNCT
fbem-30131	61	28	and	and	CCONJ
fbem-30131	61	29	other	other	ADJ
fbem-30131	61	30	optimization	optimization	NOUN
fbem-30131	61	31	paths	path	NOUN
fbem-30131	61	32	,	,	PUNCT
fbem-30131	61	33	the	the	DET
fbem-30131	61	34	quality	quality	NOUN
fbem-30131	61	35	and	and	CCONJ
fbem-30131	61	36	effectiveness	effectiveness	NOUN
fbem-30131	61	37	of	of	ADP
fbem-30131	61	38	tracking	tracking	NOUN
fbem-30131	61	39	and	and	CCONJ
fbem-30131	61	40	auditing	audit	VERB
fbem-30131	61	41	the	the	DET
fbem-30131	61	42	implementation	implementation	NOUN
fbem-30131	61	43	of	of	ADP
fbem-30131	61	44	rural	rural	ADJ
fbem-30131	61	45	revitalization	revitalization	NOUN
fbem-30131	61	46	policies	policy	NOUN
fbem-30131	61	47	can	can	AUX
fbem-30131	61	48	be	be	AUX
fbem-30131	61	49	effectively	effectively	ADV
fbem-30131	61	50	improved	improve	VERB
fbem-30131	61	51	,	,	PUNCT
fbem-30131	61	52	providing	provide	VERB
fbem-30131	61	53	strong	strong	ADJ
fbem-30131	61	54	guarantees	guarantee	NOUN
fbem-30131	61	55	for	for	ADP
fbem-30131	61	56	the	the	DET
fbem-30131	61	57	smooth	smooth	ADJ
fbem-30131	61	58	implementation	implementation	NOUN
fbem-30131	61	59	of	of	ADP
fbem-30131	61	60	rural	rural	ADJ
fbem-30131	61	61	revitalization	revitalization	ADJ
fbem-30131	61	62	strategies	strategy	NOUN
fbem-30131	61	63	.	.	PUNCT
fbem-30131	62	1	in	in	ADP
fbem-30131	62	2	the	the	DET
fbem-30131	62	3	future	future	NOUN
fbem-30131	62	4	,	,	PUNCT
fbem-30131	62	5	with	with	ADP
fbem-30131	62	6	the	the	DET
fbem-30131	62	7	continuous	continuous	ADJ
fbem-30131	62	8	promotion	promotion	NOUN
fbem-30131	62	9	of	of	ADP
fbem-30131	62	10	the	the	DET
fbem-30131	62	11	rural	rural	ADJ
fbem-30131	62	12	revitalization	revitalization	NOUN
fbem-30131	62	13	strategy	strategy	NOUN
fbem-30131	62	14	,	,	PUNCT
fbem-30131	62	15	policy	policy	NOUN
fbem-30131	62	16	implementation	implementation	NOUN
fbem-30131	62	17	tracking	tracking	NOUN
fbem-30131	62	18	and	and	CCONJ
fbem-30131	62	19	auditing	auditing	NOUN
fbem-30131	62	20	work	work	NOUN
fbem-30131	62	21	needs	need	VERB
fbem-30131	62	22	to	to	PART
fbem-30131	62	23	constantly	constantly	ADV
fbem-30131	62	24	adapt	adapt	VERB
fbem-30131	62	25	to	to	ADP
fbem-30131	62	26	new	new	ADJ
fbem-30131	62	27	situations	situation	NOUN
fbem-30131	62	28	and	and	CCONJ
fbem-30131	62	29	requirements	requirement	NOUN
fbem-30131	62	30	,	,	PUNCT
fbem-30131	62	31	continuously	continuously	ADV
fbem-30131	62	32	innovate	innovate	VERB
fbem-30131	62	33	and	and	CCONJ
fbem-30131	62	34	improve	improve	VERB
fbem-30131	62	35	,	,	PUNCT
fbem-30131	62	36	in	in	ADP
fbem-30131	62	37	order	order	NOUN
fbem-30131	62	38	to	to	PART
fbem-30131	62	39	better	well	ADV
fbem-30131	62	40	play	play	VERB
fbem-30131	62	41	its	its	PRON
fbem-30131	62	42	supervisory	supervisory	ADJ
fbem-30131	62	43	and	and	CCONJ
fbem-30131	62	44	guarantee	guarantee	VERB
fbem-30131	62	45	role	role	NOUN
fbem-30131	62	46	.	.	PUNCT
fbem-30131	63	1	acknowledgments	acknowledgment	NOUN
fbem-30131	63	2	this	this	DET
fbem-30131	63	3	work	work	NOUN
fbem-30131	63	4	is	be	AUX
fbem-30131	63	5	supported	support	VERB
fbem-30131	63	6	by	by	ADP
fbem-30131	63	7	anhui	anhui	PROPN
fbem-30131	63	8	philosophy	philosophy	NOUN
fbem-30131	63	9	and	and	CCONJ
fbem-30131	63	10	social	social	ADJ
fbem-30131	63	11	sciences	sciences	PROPN
fbem-30131	63	12	planning	planning	NOUN
fbem-30131	63	13	project	project	NOUN
fbem-30131	63	14	(	(	PUNCT
fbem-30131	63	15	grant	grant	VERB
fbem-30131	63	16	no	no	PRON
fbem-30131	63	17	:	:	PUNCT
fbem-30131	63	18	ahskq2020d02	ahskq2020d02	NUM
fbem-30131	63	19	)	)	PUNCT
fbem-30131	63	20	.	.	PUNCT
fbem-30131	64	1	references	reference	NOUN
fbem-30131	64	2	[	[	X
fbem-30131	64	3	1	1	NUM
fbem-30131	64	4	]	]	PUNCT
fbem-30131	64	5	wang	wang	PROPN
fbem-30131	64	6	huina	huina	PROPN
fbem-30131	64	7	.	.	PUNCT
fbem-30131	65	1	social	social	ADJ
fbem-30131	65	2	capital	capital	NOUN
fbem-30131	65	3	going	go	VERB
fbem-30131	65	4	to	to	ADP
fbem-30131	65	5	rural	rural	ADJ
fbem-30131	65	6	areas	area	NOUN
fbem-30131	65	7	in	in	ADP
fbem-30131	65	8	rural	rural	ADJ
fbem-30131	65	9	revitalization	revitalization	NOUN
fbem-30131	65	10	:	:	PUNCT
fbem-30131	65	11	problems	problem	NOUN
fbem-30131	65	12	and	and	CCONJ
fbem-30131	65	13	suggestions	suggestion	NOUN
fbem-30131	66	1	[	[	X
fbem-30131	66	2	j	j	X
fbem-30131	66	3	]	]	X
fbem-30131	66	4	.	.	PUNCT
fbem-30131	67	1	economic	economic	ADJ
fbem-30131	67	2	responsibility	responsibility	NOUN
fbem-30131	67	3	audit	audit	NOUN
fbem-30131	67	4	,	,	PUNCT
fbem-30131	67	5	2024	2024	NUM
fbem-30131	67	6	,	,	PUNCT
fbem-30131	67	7	(	(	PUNCT
fbem-30131	67	8	05	05	NUM
fbem-30131	67	9	):	):	PUNCT
fbem-30131	67	10	33	33	NUM
fbem-30131	67	11	-	-	SYM
fbem-30131	67	12	41	41	NUM
fbem-30131	67	13	.	.	PUNCT
fbem-30131	68	1	[	[	X
fbem-30131	68	2	2	2	X
fbem-30131	68	3	]	]	PUNCT
fbem-30131	68	4	zheng	zheng	PROPN
fbem-30131	68	5	weihong	weihong	PROPN
fbem-30131	68	6	.	.	PUNCT
fbem-30131	69	1	exploration	exploration	NOUN
fbem-30131	69	2	of	of	ADP
fbem-30131	69	3	the	the	DET
fbem-30131	69	4	application	application	NOUN
fbem-30131	69	5	of	of	ADP
fbem-30131	69	6	audit	audit	NOUN
fbem-30131	69	7	supervision	supervision	NOUN
fbem-30131	69	8	in	in	ADP
fbem-30131	69	9	"	"	PUNCT
fbem-30131	69	10	normalized	normalize	VERB
fbem-30131	69	11	economic	economic	ADJ
fbem-30131	69	12	physical	physical	ADJ
fbem-30131	69	13	examination	examination	NOUN
fbem-30131	69	14	"	"	PUNCT
fbem-30131	70	1	[	[	X
fbem-30131	70	2	j	j	X
fbem-30131	70	3	]	]	X
fbem-30131	70	4	.	.	PUNCT
fbem-30131	71	1	financial	financial	ADJ
fbem-30131	71	2	and	and	CCONJ
fbem-30131	71	3	accounting	accounting	NOUN
fbem-30131	71	4	communication	communication	NOUN
fbem-30131	71	5	,	,	PUNCT
fbem-30131	71	6	2023	2023	NUM
fbem-30131	71	7	,	,	PUNCT
fbem-30131	71	8	(	(	PUNCT
fbem-30131	71	9	15	15	NUM
fbem-30131	71	10	):	):	PUNCT
fbem-30131	71	11	119	119	NUM
fbem-30131	71	12	-	-	SYM
fbem-30131	71	13	122	122	NUM
fbem-30131	71	14	.	.	PUNCT
fbem-30131	72	1	[	[	X
fbem-30131	72	2	3	3	X
fbem-30131	72	3	]	]	X
fbem-30131	72	4	si	si	X
fbem-30131	72	5	haoting	haoting	PROPN
fbem-30131	72	6	,	,	PUNCT
fbem-30131	72	7	li	li	PROPN
fbem-30131	72	8	xiaodong	xiaodong	PROPN
fbem-30131	72	9	.	.	PUNCT
fbem-30131	73	1	national	national	ADJ
fbem-30131	73	2	audit	audit	NOUN
fbem-30131	73	3	empowering	empower	VERB
fbem-30131	73	4	rural	rural	ADJ
fbem-30131	73	5	revitalization	revitalization	NOUN
fbem-30131	73	6	:	:	PUNCT
fbem-30131	73	7	research	research	NOUN
fbem-30131	73	8	review	review	NOUN
fbem-30131	73	9	and	and	CCONJ
fbem-30131	73	10	prospect	prospect	VERB
fbem-30131	74	1	[	[	X
fbem-30131	74	2	j	j	X
fbem-30131	74	3	]	]	X
fbem-30131	74	4	.	.	PUNCT
fbem-30131	75	1	finance	finance	NOUN
fbem-30131	75	2	and	and	CCONJ
fbem-30131	75	3	accounting	account	VERB
fbem-30131	75	4	monthly	monthly	ADV
fbem-30131	75	5	,	,	PUNCT
fbem-30131	75	6	2023	2023	NUM
fbem-30131	75	7	,	,	PUNCT
fbem-30131	75	8	44	44	NUM
fbem-30131	75	9	(	(	PUNCT
fbem-30131	75	10	12	12	NUM
fbem-30131	75	11	):	):	PUNCT
fbem-30131	75	12	78	78	NUM
fbem-30131	75	13	-	-	SYM
fbem-30131	75	14	86	86	NUM
fbem-30131	75	15	.	.	PUNCT
fbem-30131	76	1	[	[	X
fbem-30131	76	2	4	4	NUM
fbem-30131	76	3	]	]	X
fbem-30131	76	4	bi	bi	ADJ
fbem-30131	76	5	xiuling	xiuling	PROPN
fbem-30131	76	6	,	,	PUNCT
fbem-30131	76	7	chen	chen	PROPN
fbem-30131	76	8	shuai	shuai	PROPN
fbem-30131	76	9	.	.	PUNCT
fbem-30131	77	1	national	national	ADJ
fbem-30131	77	2	audit	audit	NOUN
fbem-30131	77	3	promotes	promote	VERB
fbem-30131	77	4	rural	rural	ADJ
fbem-30131	77	5	revitalization	revitalization	NOUN
fbem-30131	77	6	:	:	PUNCT
fbem-30131	77	7	role	role	NOUN
fbem-30131	77	8	positioning	positioning	NOUN
fbem-30131	77	9	,	,	PUNCT
fbem-30131	77	10	mechanism	mechanism	NOUN
fbem-30131	77	11	of	of	ADP
fbem-30131	77	12	action	action	NOUN
fbem-30131	77	13	,	,	PUNCT
fbem-30131	77	14	and	and	CCONJ
fbem-30131	77	15	path	path	NOUN
fbem-30131	77	16	suggestions	suggestion	NOUN
fbem-30131	78	1	[	[	X
fbem-30131	78	2	j	j	X
fbem-30131	78	3	]	]	X
fbem-30131	78	4	.	.	PUNCT
fbem-30131	79	1	dongyue	dongyue	PROPN
fbem-30131	79	2	essays	essay	NOUN
fbem-30131	79	3	,	,	PUNCT
fbem-30131	79	4	2023	2023	NUM
fbem-30131	79	5	,	,	PUNCT
fbem-30131	79	6	44	44	NUM
fbem-30131	79	7	(	(	PUNCT
fbem-30131	79	8	05	05	NUM
fbem-30131	79	9	):	):	PUNCT
fbem-30131	79	10	160	160	NUM
fbem-30131	79	11	-	-	SYM
fbem-30131	79	12	166	166	NUM
fbem-30131	79	13	.	.	PUNCT
fbem-30131	80	1	[	[	X
fbem-30131	80	2	5	5	NUM
fbem-30131	80	3	]	]	PUNCT
fbem-30131	80	4	wu	wu	PROPN
fbem-30131	80	5	xianzhi	xianzhi	PROPN
fbem-30131	80	6	.	.	PUNCT
fbem-30131	81	1	the	the	DET
fbem-30131	81	2	challenges	challenge	NOUN
fbem-30131	81	3	and	and	CCONJ
fbem-30131	81	4	countermeasures	countermeasure	NOUN
fbem-30131	81	5	of	of	ADP
fbem-30131	81	6	grassroots	grassroots	ADJ
fbem-30131	81	7	financial	financial	ADJ
fbem-30131	81	8	audit	audit	NOUN
fbem-30131	81	9	under	under	ADP
fbem-30131	81	10	the	the	DET
fbem-30131	81	11	background	background	NOUN
fbem-30131	81	12	of	of	ADP
fbem-30131	81	13	rural	rural	ADJ
fbem-30131	81	14	revitalization	revitalization	NOUN
fbem-30131	81	15	strategy	strategy	NOUN
fbem-30131	82	1	[	[	X
fbem-30131	82	2	j	j	X
fbem-30131	82	3	]	]	X
fbem-30131	82	4	.	.	PUNCT
fbem-30131	83	1	journal	journal	PROPN
fbem-30131	83	2	of	of	ADP
fbem-30131	83	3	nuclear	nuclear	ADJ
fbem-30131	83	4	agriculture	agriculture	NOUN
fbem-30131	83	5	,	,	PUNCT
fbem-30131	83	6	2022	2022	NUM
fbem-30131	83	7	,	,	PUNCT
fbem-30131	83	8	36	36	NUM
fbem-30131	83	9	(	(	PUNCT
fbem-30131	83	10	04	04	NUM
fbem-30131	83	11	):	):	PUNCT
fbem-30131	83	12	879	879	NUM
fbem-30131	83	13	-	-	SYM
fbem-30131	83	14	880	880	NUM
fbem-30131	83	15	.	.	PUNCT
fbem-30131	84	1	[	[	X
fbem-30131	84	2	6	6	NUM
fbem-30131	84	3	]	]	X
fbem-30131	84	4	liu	liu	PROPN
fbem-30131	84	5	yanan	yanan	PROPN
fbem-30131	84	6	.	.	PUNCT
fbem-30131	85	1	research	research	NOUN
fbem-30131	85	2	on	on	ADP
fbem-30131	85	3	the	the	DET
fbem-30131	85	4	optimization	optimization	NOUN
fbem-30131	85	5	of	of	ADP
fbem-30131	85	6	rural	rural	ADJ
fbem-30131	85	7	collective	collective	ADJ
fbem-30131	85	8	economic	economic	ADJ
fbem-30131	85	9	audit	audit	NOUN
fbem-30131	85	10	under	under	ADP
fbem-30131	85	11	the	the	DET
fbem-30131	85	12	strategy	strategy	NOUN
fbem-30131	85	13	of	of	ADP
fbem-30131	85	14	rural	rural	ADJ
fbem-30131	85	15	revitalization	revitalization	NOUN
fbem-30131	86	1	[	[	X
fbem-30131	86	2	j	j	X
fbem-30131	86	3	]	]	X
fbem-30131	86	4	.	.	PUNCT
fbem-30131	86	5	agricultural	agricultural	ADJ
fbem-30131	86	6	economy	economy	NOUN
fbem-30131	86	7	,	,	PUNCT
fbem-30131	86	8	2022	2022	NUM
fbem-30131	86	9	,	,	PUNCT
fbem-30131	86	10	(	(	PUNCT
fbem-30131	86	11	02	02	NUM
fbem-30131	86	12	):	):	PUNCT
fbem-30131	86	13	110	110	NUM
fbem-30131	86	14	-	-	SYM
fbem-30131	86	15	112	112	NUM
fbem-30131	86	16	.	.	PUNCT
fbem-30131	87	1	[	[	X
fbem-30131	87	2	7	7	X
fbem-30131	87	3	]	]	X
fbem-30131	87	4	li	li	PROPN
fbem-30131	87	5	xiaodong	xiaodong	PROPN
fbem-30131	87	6	,	,	PUNCT
fbem-30131	87	7	ma	ma	PROPN
fbem-30131	87	8	yuanju	yuanju	PROPN
fbem-30131	87	9	.	.	PUNCT
fbem-30131	88	1	construction	construction	NOUN
fbem-30131	88	2	of	of	ADP
fbem-30131	88	3	a	a	DET
fbem-30131	88	4	four	four	NUM
fbem-30131	88	5	-	-	PUNCT
fbem-30131	88	6	dimensional	dimensional	ADJ
fbem-30131	88	7	audit	audit	NOUN
fbem-30131	88	8	model	model	NOUN
fbem-30131	88	9	for	for	ADP
fbem-30131	88	10	tracking	tracking	NOUN
fbem-30131	88	11	and	and	CCONJ
fbem-30131	88	12	auditing	audit	VERB
fbem-30131	88	13	the	the	DET
fbem-30131	88	14	implementation	implementation	NOUN
fbem-30131	88	15	of	of	ADP
fbem-30131	88	16	rural	rural	ADJ
fbem-30131	88	17	revitalization	revitalization	NOUN
fbem-30131	88	18	policies	policy	NOUN
fbem-30131	88	19	:	:	PUNCT
fbem-30131	88	20	from	from	ADP
fbem-30131	88	21	the	the	DET
fbem-30131	88	22	perspective	perspective	NOUN
fbem-30131	88	23	of	of	ADP
fbem-30131	88	24	public	public	ADJ
fbem-30131	88	25	policy	policy	NOUN
fbem-30131	88	26	evaluation	evaluation	NOUN
fbem-30131	88	27	standards	standard	NOUN
fbem-30131	89	1	[	[	X
fbem-30131	89	2	j	j	X
fbem-30131	89	3	]	]	X
fbem-30131	89	4	.	.	PUNCT
fbem-30131	90	1	economic	economic	ADJ
fbem-30131	90	2	and	and	CCONJ
fbem-30131	90	3	management	management	NOUN
fbem-30131	90	4	research	research	NOUN
fbem-30131	90	5	,	,	PUNCT
fbem-30131	90	6	2022	2022	NUM
fbem-30131	90	7	,	,	PUNCT
fbem-30131	90	8	43	43	NUM
fbem-30131	90	9	(	(	PUNCT
fbem-30131	90	10	03	03	NUM
fbem-30131	90	11	):	):	PUNCT
fbem-30131	90	12	99	99	NUM
fbem-30131	90	13	-	-	SYM
fbem-30131	90	14	113	113	NUM
fbem-30131	90	15	.	.	PUNCT
fbem-30131	91	1	[	[	X
fbem-30131	91	2	8	8	NUM
fbem-30131	91	3	]	]	X
fbem-30131	91	4	zhao	zhao	ADJ
fbem-30131	91	5	baolin	baolin	NOUN
fbem-30131	91	6	.	.	PUNCT
fbem-30131	92	1	the	the	DET
fbem-30131	92	2	significance	significance	NOUN
fbem-30131	92	3	,	,	PUNCT
fbem-30131	92	4	focus	focus	NOUN
fbem-30131	92	5	,	,	PUNCT
fbem-30131	92	6	and	and	CCONJ
fbem-30131	92	7	measures	measure	NOUN
fbem-30131	92	8	of	of	ADP
fbem-30131	92	9	rural	rural	ADJ
fbem-30131	92	10	revitalization	revitalization	ADJ
fbem-30131	92	11	audit	audit	NOUN
fbem-30131	93	1	[	[	X
fbem-30131	93	2	j	j	X
fbem-30131	93	3	]	]	X
fbem-30131	93	4	.	.	PUNCT
fbem-30131	94	1	audit	audit	NOUN
fbem-30131	94	2	research	research	NOUN
fbem-30131	94	3	,	,	PUNCT
fbem-30131	94	4	2021	2021	NUM
fbem-30131	94	5	,	,	PUNCT
fbem-30131	94	6	(	(	PUNCT
fbem-30131	94	7	03	03	NUM
fbem-30131	94	8	):	):	PUNCT
fbem-30131	94	9	3	3	NUM
fbem-30131	94	10	-	-	SYM
fbem-30131	94	11	10	10	NUM
fbem-30131	94	12	.	.	PUNCT