id	sid	tid	token	lemma	pos
fbem-332	1	1	frontiers	frontier	NOUN
fbem-332	1	2	in	in	ADP
fbem-332	1	3	business	business	NOUN
fbem-332	1	4	,	,	PUNCT
fbem-332	1	5	economics	economic	NOUN
fbem-332	1	6	and	and	CCONJ
fbem-332	1	7	management	management	NOUN
fbem-332	1	8	issn	issn	PROPN
fbem-332	1	9	:	:	PUNCT
fbem-332	1	10	2766	2766	NUM
fbem-332	1	11	-	-	PUNCT
fbem-332	1	12	824x	824x	NUM
fbem-332	1	13	|	|	ADJ
fbem-332	1	14	vol	vol	NOUN
fbem-332	1	15	.	.	PUNCT
fbem-332	2	1	3	3	NUM
fbem-332	2	2	,	,	PUNCT
fbem-332	2	3	no	no	INTJ
fbem-332	2	4	.	.	NOUN
fbem-332	2	5	3	3	NUM
fbem-332	2	6	,	,	PUNCT
fbem-332	2	7	2022	2022	NUM
fbem-332	2	8	71	71	NUM
fbem-332	2	9	a	a	DET
fbem-332	2	10	case	case	NOUN
fbem-332	2	11	study	study	NOUN
fbem-332	2	12	of	of	ADP
fbem-332	2	13	financial	financial	ADJ
fbem-332	2	14	fraud	fraud	NOUN
fbem-332	2	15	in	in	ADP
fbem-332	2	16	listed	list	VERB
fbem-332	2	17	companies	company	NOUN
fbem-332	2	18	-taking	-take	VERB
fbem-332	2	19	kunming	kunming	NOUN
fbem-332	2	20	machine	machine	NOUN
fbem-332	2	21	tool	tool	NOUN
fbem-332	2	22	as	as	ADP
fbem-332	2	23	an	an	DET
fbem-332	2	24	example	example	NOUN
fbem-332	2	25	yongxin	yongxin	PROPN
fbem-332	2	26	yang	yang	PROPN
fbem-332	2	27	,	,	PUNCT
fbem-332	2	28	yanxi	yanxi	PROPN
fbem-332	2	29	zhou	zhou	PROPN
fbem-332	2	30	,	,	PUNCT
fbem-332	2	31	xueqi	xueqi	PROPN
fbem-332	2	32	gao	gao	PROPN
fbem-332	2	33	,	,	PUNCT
fbem-332	2	34	li	li	PROPN
fbem-332	2	35	zhang	zhang	PROPN
fbem-332	2	36	school	school	PROPN
fbem-332	2	37	of	of	ADP
fbem-332	2	38	accounting	accounting	PROPN
fbem-332	2	39	,	,	PUNCT
fbem-332	2	40	anhui	anhui	PROPN
fbem-332	2	41	university	university	PROPN
fbem-332	2	42	of	of	ADP
fbem-332	2	43	finance	finance	NOUN
fbem-332	2	44	and	and	CCONJ
fbem-332	2	45	economics	economic	NOUN
fbem-332	2	46	,	,	PUNCT
fbem-332	2	47	bengbu	bengbu	NOUN
fbem-332	2	48	,	,	PUNCT
fbem-332	2	49	233030	233030	NUM
fbem-332	2	50	,	,	PUNCT
fbem-332	2	51	china	china	PROPN
fbem-332	2	52	abstract	abstract	PROPN
fbem-332	2	53	:	:	PUNCT
fbem-332	2	54	with	with	ADP
fbem-332	2	55	the	the	DET
fbem-332	2	56	continuous	continuous	ADJ
fbem-332	2	57	development	development	NOUN
fbem-332	2	58	of	of	ADP
fbem-332	2	59	china	china	PROPN
fbem-332	2	60	's	's	PART
fbem-332	2	61	capital	capital	NOUN
fbem-332	2	62	market	market	NOUN
fbem-332	2	63	,	,	PUNCT
fbem-332	2	64	the	the	DET
fbem-332	2	65	deepening	deepening	NOUN
fbem-332	2	66	of	of	ADP
fbem-332	2	67	the	the	DET
fbem-332	2	68	system	system	NOUN
fbem-332	2	69	reform	reform	NOUN
fbem-332	2	70	,	,	PUNCT
fbem-332	2	71	the	the	DET
fbem-332	2	72	national	national	ADJ
fbem-332	2	73	economy	economy	NOUN
fbem-332	2	74	has	have	AUX
fbem-332	2	75	achieved	achieve	VERB
fbem-332	2	76	rapid	rapid	ADJ
fbem-332	2	77	development	development	NOUN
fbem-332	2	78	,	,	PUNCT
fbem-332	2	79	but	but	CCONJ
fbem-332	2	80	behind	behind	ADP
fbem-332	2	81	the	the	DET
fbem-332	2	82	prosperity	prosperity	NOUN
fbem-332	2	83	of	of	ADP
fbem-332	2	84	the	the	DET
fbem-332	2	85	market	market	NOUN
fbem-332	2	86	economy	economy	NOUN
fbem-332	2	87	,	,	PUNCT
fbem-332	2	88	some	some	DET
fbem-332	2	89	problems	problem	NOUN
fbem-332	2	90	also	also	ADV
fbem-332	2	91	arise	arise	VERB
fbem-332	2	92	;	;	PUNCT
fbem-332	2	93	some	some	DET
fbem-332	2	94	enterprises	enterprise	NOUN
fbem-332	2	95	do	do	AUX
fbem-332	2	96	not	not	PART
fbem-332	2	97	follow	follow	VERB
fbem-332	2	98	the	the	DET
fbem-332	2	99	financial	financial	ADJ
fbem-332	2	100	accounting	accounting	NOUN
fbem-332	2	101	reporting	reporting	NOUN
fbem-332	2	102	standards	standard	NOUN
fbem-332	2	103	,	,	PUNCT
fbem-332	2	104	consciously	consciously	ADV
fbem-332	2	105	use	use	VERB
fbem-332	2	106	a	a	DET
fbem-332	2	107	variety	variety	NOUN
fbem-332	2	108	of	of	ADP
fbem-332	2	109	means	mean	NOUN
fbem-332	2	110	to	to	PART
fbem-332	2	111	distort	distort	VERB
fbem-332	2	112	the	the	DET
fbem-332	2	113	reflection	reflection	NOUN
fbem-332	2	114	of	of	ADP
fbem-332	2	115	business	business	NOUN
fbem-332	2	116	activities	activity	NOUN
fbem-332	2	117	,	,	PUNCT
fbem-332	2	118	making	make	VERB
fbem-332	2	119	accounting	accounting	NOUN
fbem-332	2	120	information	information	NOUN
fbem-332	2	121	distortion	distortion	NOUN
fbem-332	2	122	,	,	PUNCT
fbem-332	2	123	misleading	mislead	VERB
fbem-332	2	124	information	information	NOUN
fbem-332	2	125	users	user	NOUN
fbem-332	2	126	'	'	PART
fbem-332	2	127	decisions	decision	NOUN
fbem-332	2	128	.	.	PUNCT
fbem-332	3	1	the	the	DET
fbem-332	3	2	frequent	frequent	ADJ
fbem-332	3	3	occurrence	occurrence	NOUN
fbem-332	3	4	of	of	ADP
fbem-332	3	5	financial	financial	ADJ
fbem-332	3	6	fraud	fraud	NOUN
fbem-332	3	7	not	not	PART
fbem-332	3	8	only	only	ADV
fbem-332	3	9	causes	cause	VERB
fbem-332	3	10	serious	serious	ADJ
fbem-332	3	11	losses	loss	NOUN
fbem-332	3	12	of	of	ADP
fbem-332	3	13	investors	investor	NOUN
fbem-332	3	14	'	'	PART
fbem-332	3	15	interests	interest	NOUN
fbem-332	3	16	,	,	PUNCT
fbem-332	3	17	but	but	CCONJ
fbem-332	3	18	also	also	ADV
fbem-332	3	19	causes	cause	VERB
fbem-332	3	20	a	a	DET
fbem-332	3	21	huge	huge	ADJ
fbem-332	3	22	impact	impact	NOUN
fbem-332	3	23	on	on	ADP
fbem-332	3	24	the	the	DET
fbem-332	3	25	capital	capital	NOUN
fbem-332	3	26	market	market	NOUN
fbem-332	3	27	,	,	PUNCT
fbem-332	3	28	which	which	PRON
fbem-332	3	29	undoubtedly	undoubtedly	ADV
fbem-332	3	30	hinders	hinder	VERB
fbem-332	3	31	the	the	DET
fbem-332	3	32	development	development	NOUN
fbem-332	3	33	of	of	ADP
fbem-332	3	34	china	china	PROPN
fbem-332	3	35	's	's	PART
fbem-332	3	36	national	national	ADJ
fbem-332	3	37	economy	economy	NOUN
fbem-332	3	38	and	and	CCONJ
fbem-332	3	39	is	be	AUX
fbem-332	3	40	not	not	PART
fbem-332	3	41	conducive	conducive	ADJ
fbem-332	3	42	to	to	ADP
fbem-332	3	43	the	the	DET
fbem-332	3	44	economic	economic	ADJ
fbem-332	3	45	development	development	NOUN
fbem-332	3	46	of	of	ADP
fbem-332	3	47	human	human	ADJ
fbem-332	3	48	society	society	NOUN
fbem-332	3	49	.	.	PUNCT
fbem-332	4	1	therefore	therefore	ADV
fbem-332	4	2	,	,	PUNCT
fbem-332	4	3	in	in	ADP
fbem-332	4	4	this	this	DET
fbem-332	4	5	context	context	NOUN
fbem-332	4	6	,	,	PUNCT
fbem-332	4	7	the	the	DET
fbem-332	4	8	analysis	analysis	NOUN
fbem-332	4	9	and	and	CCONJ
fbem-332	4	10	research	research	NOUN
fbem-332	4	11	of	of	ADP
fbem-332	4	12	financial	financial	ADJ
fbem-332	4	13	fraud	fraud	NOUN
fbem-332	4	14	cases	case	NOUN
fbem-332	4	15	is	be	AUX
fbem-332	4	16	particularly	particularly	ADV
fbem-332	4	17	important	important	ADJ
fbem-332	4	18	.	.	PUNCT
fbem-332	5	1	based	base	VERB
fbem-332	5	2	on	on	ADP
fbem-332	5	3	the	the	DET
fbem-332	5	4	typical	typical	ADJ
fbem-332	5	5	cases	case	NOUN
fbem-332	5	6	of	of	ADP
fbem-332	5	7	financial	financial	ADJ
fbem-332	5	8	fraud	fraud	NOUN
fbem-332	5	9	in	in	ADP
fbem-332	5	10	the	the	DET
fbem-332	5	11	past	past	ADJ
fbem-332	5	12	two	two	NUM
fbem-332	5	13	years	year	NOUN
fbem-332	5	14	,	,	PUNCT
fbem-332	5	15	kunming	kunming	NOUN
fbem-332	5	16	machine	machine	NOUN
fbem-332	5	17	tool	tool	NOUN
fbem-332	5	18	as	as	ADP
fbem-332	5	19	an	an	DET
fbem-332	5	20	example	example	NOUN
fbem-332	5	21	,	,	PUNCT
fbem-332	5	22	the	the	DET
fbem-332	5	23	review	review	NOUN
fbem-332	5	24	case	case	NOUN
fbem-332	5	25	background	background	NOUN
fbem-332	5	26	,	,	PUNCT
fbem-332	5	27	reveal	reveal	VERB
fbem-332	5	28	its	its	PRON
fbem-332	5	29	financial	financial	ADJ
fbem-332	5	30	fraud	fraud	NOUN
fbem-332	5	31	means	mean	NOUN
fbem-332	5	32	,	,	PUNCT
fbem-332	5	33	based	base	VERB
fbem-332	5	34	on	on	ADP
fbem-332	5	35	business	business	NOUN
fbem-332	5	36	ethics	ethic	NOUN
fbem-332	5	37	and	and	CCONJ
fbem-332	5	38	accounting	account	VERB
fbem-332	5	39	professional	professional	ADJ
fbem-332	5	40	ethics	ethic	NOUN
fbem-332	5	41	angle	angle	NOUN
fbem-332	5	42	,	,	PUNCT
fbem-332	5	43	analysis	analysis	NOUN
fbem-332	5	44	of	of	ADP
fbem-332	5	45	fraud	fraud	NOUN
fbem-332	5	46	motivation	motivation	NOUN
fbem-332	5	47	,	,	PUNCT
fbem-332	5	48	and	and	CCONJ
fbem-332	5	49	puts	put	VERB
fbem-332	5	50	forward	forward	ADV
fbem-332	5	51	feasible	feasible	ADJ
fbem-332	5	52	financial	financial	ADJ
fbem-332	5	53	fraud	fraud	NOUN
fbem-332	5	54	prevention	prevention	NOUN
fbem-332	5	55	suggestion	suggestion	NOUN
fbem-332	5	56	and	and	CCONJ
fbem-332	5	57	strategy	strategy	NOUN
fbem-332	5	58	,	,	PUNCT
fbem-332	5	59	in	in	ADP
fbem-332	5	60	order	order	NOUN
fbem-332	5	61	to	to	PART
fbem-332	5	62	promote	promote	VERB
fbem-332	5	63	the	the	DET
fbem-332	5	64	healthy	healthy	ADJ
fbem-332	5	65	development	development	NOUN
fbem-332	5	66	of	of	ADP
fbem-332	5	67	capital	capital	NOUN
fbem-332	5	68	market	market	NOUN
fbem-332	5	69	in	in	ADP
fbem-332	5	70	china	china	PROPN
fbem-332	5	71	.	.	PUNCT
fbem-332	6	1	keywords	keyword	NOUN
fbem-332	6	2	:	:	PUNCT
fbem-332	6	3	kunming	kunming	NOUN
fbem-332	6	4	machine	machine	NOUN
fbem-332	6	5	tool	tool	PROPN
fbem-332	6	6	,	,	PUNCT
fbem-332	6	7	financial	financial	ADJ
fbem-332	6	8	fraud	fraud	NOUN
fbem-332	6	9	,	,	PUNCT
fbem-332	6	10	business	business	NOUN
fbem-332	6	11	ethics	ethic	NOUN
fbem-332	6	12	,	,	PUNCT
fbem-332	6	13	motivation	motivation	NOUN
fbem-332	6	14	of	of	ADP
fbem-332	6	15	fraud	fraud	NOUN
fbem-332	6	16	,	,	PUNCT
fbem-332	6	17	countermeasures	countermeasure	NOUN
fbem-332	6	18	for	for	ADP
fbem-332	6	19	fraud	fraud	NOUN
fbem-332	6	20	.	.	PUNCT
fbem-332	7	1	1	1	X
fbem-332	7	2	.	.	X
fbem-332	7	3	introduction	introduction	NOUN
fbem-332	7	4	business	business	NOUN
fbem-332	7	5	ethics	ethic	NOUN
fbem-332	7	6	and	and	CCONJ
fbem-332	7	7	accounting	account	VERB
fbem-332	7	8	professional	professional	ADJ
fbem-332	7	9	ethics	ethic	NOUN
fbem-332	7	10	has	have	AUX
fbem-332	7	11	always	always	ADV
fbem-332	7	12	been	be	AUX
fbem-332	7	13	business	business	NOUN
fbem-332	7	14	faces	face	VERB
fbem-332	7	15	a	a	DET
fbem-332	7	16	challenge	challenge	NOUN
fbem-332	7	17	,	,	PUNCT
fbem-332	7	18	along	along	ADP
fbem-332	7	19	with	with	ADP
fbem-332	7	20	the	the	DET
fbem-332	7	21	rapid	rapid	ADJ
fbem-332	7	22	development	development	NOUN
fbem-332	7	23	of	of	ADP
fbem-332	7	24	our	our	PRON
fbem-332	7	25	country	country	NOUN
fbem-332	7	26	's	's	PART
fbem-332	7	27	economy	economy	NOUN
fbem-332	7	28	,	,	PUNCT
fbem-332	7	29	enterprises	enterprise	NOUN
fbem-332	7	30	continue	continue	VERB
fbem-332	7	31	to	to	PART
fbem-332	7	32	grow	grow	VERB
fbem-332	7	33	stronger	strong	ADJ
fbem-332	7	34	,	,	PUNCT
fbem-332	7	35	financial	financial	ADJ
fbem-332	7	36	fraud	fraud	NOUN
fbem-332	7	37	emerge	emerge	VERB
fbem-332	7	38	in	in	ADP
fbem-332	7	39	endlessly	endlessly	ADV
fbem-332	7	40	,	,	PUNCT
fbem-332	7	41	and	and	CCONJ
fbem-332	7	42	information	information	NOUN
fbem-332	7	43	technology	technology	NOUN
fbem-332	7	44	today	today	NOUN
fbem-332	7	45	,	,	PUNCT
fbem-332	7	46	the	the	DET
fbem-332	7	47	increasingly	increasingly	ADV
fbem-332	7	48	severe	severe	ADJ
fbem-332	7	49	challenges	challenge	NOUN
fbem-332	7	50	,	,	PUNCT
fbem-332	7	51	the	the	DET
fbem-332	7	52	type	type	NOUN
fbem-332	7	53	of	of	ADP
fbem-332	7	54	financial	financial	ADJ
fbem-332	7	55	fraud	fraud	NOUN
fbem-332	7	56	and	and	CCONJ
fbem-332	7	57	increasingly	increasingly	ADV
fbem-332	7	58	diversified	diversify	VERB
fbem-332	7	59	and	and	CCONJ
fbem-332	7	60	makes	make	VERB
fbem-332	7	61	the	the	DET
fbem-332	7	62	regulatory	regulatory	ADJ
fbem-332	7	63	supervision	supervision	NOUN
fbem-332	7	64	more	more	ADJ
fbem-332	7	65	and	and	CCONJ
fbem-332	7	66	more	more	ADV
fbem-332	7	67	difficult	difficult	ADJ
fbem-332	7	68	;	;	PUNCT
fbem-332	7	69	in	in	ADP
fbem-332	7	70	order	order	NOUN
fbem-332	7	71	to	to	PART
fbem-332	7	72	pursue	pursue	VERB
fbem-332	7	73	profits	profit	NOUN
fbem-332	7	74	,	,	PUNCT
fbem-332	7	75	all	all	DET
fbem-332	7	76	kinds	kind	NOUN
fbem-332	7	77	of	of	ADP
fbem-332	7	78	enterprises	enterprise	NOUN
fbem-332	7	79	completely	completely	ADV
fbem-332	7	80	ignore	ignore	VERB
fbem-332	7	81	business	business	NOUN
fbem-332	7	82	ethics	ethic	NOUN
fbem-332	7	83	,	,	PUNCT
fbem-332	7	84	abandon	abandon	VERB
fbem-332	7	85	professional	professional	ADJ
fbem-332	7	86	ethics	ethic	NOUN
fbem-332	7	87	,	,	PUNCT
fbem-332	7	88	and	and	CCONJ
fbem-332	7	89	falsely	falsely	ADV
fbem-332	7	90	disclose	disclose	VERB
fbem-332	7	91	accounting	accounting	NOUN
fbem-332	7	92	information	information	NOUN
fbem-332	7	93	,	,	PUNCT
fbem-332	7	94	which	which	PRON
fbem-332	7	95	causes	cause	VERB
fbem-332	7	96	great	great	ADJ
fbem-332	7	97	damage	damage	NOUN
fbem-332	7	98	to	to	ADP
fbem-332	7	99	the	the	DET
fbem-332	7	100	interests	interest	NOUN
fbem-332	7	101	of	of	ADP
fbem-332	7	102	investors	investor	NOUN
fbem-332	7	103	and	and	CCONJ
fbem-332	7	104	has	have	VERB
fbem-332	7	105	a	a	DET
fbem-332	7	106	far	far	ADV
fbem-332	7	107	-	-	PUNCT
fbem-332	7	108	reaching	reach	VERB
fbem-332	7	109	impact	impact	NOUN
fbem-332	7	110	on	on	ADP
fbem-332	7	111	the	the	DET
fbem-332	7	112	capital	capital	NOUN
fbem-332	7	113	market	market	NOUN
fbem-332	7	114	.	.	PUNCT
fbem-332	8	1	this	this	DET
fbem-332	8	2	paper	paper	NOUN
fbem-332	8	3	attempts	attempt	VERB
fbem-332	8	4	to	to	PART
fbem-332	8	5	analyze	analyze	VERB
fbem-332	8	6	and	and	CCONJ
fbem-332	8	7	think	think	VERB
fbem-332	8	8	about	about	ADP
fbem-332	8	9	the	the	DET
fbem-332	8	10	problems	problem	NOUN
fbem-332	8	11	of	of	ADP
fbem-332	8	12	business	business	NOUN
fbem-332	8	13	ethics	ethic	NOUN
fbem-332	8	14	and	and	CCONJ
fbem-332	8	15	accounting	account	VERB
fbem-332	8	16	professional	professional	ADJ
fbem-332	8	17	ethics	ethic	NOUN
fbem-332	8	18	,	,	PUNCT
fbem-332	8	19	and	and	CCONJ
fbem-332	8	20	gives	give	VERB
fbem-332	8	21	some	some	DET
fbem-332	8	22	solutions	solution	NOUN
fbem-332	8	23	and	and	CCONJ
fbem-332	8	24	suggestions	suggestion	NOUN
fbem-332	8	25	,	,	PUNCT
fbem-332	8	26	which	which	PRON
fbem-332	8	27	have	have	VERB
fbem-332	8	28	certain	certain	ADJ
fbem-332	8	29	reference	reference	NOUN
fbem-332	8	30	value	value	NOUN
fbem-332	8	31	,	,	PUNCT
fbem-332	8	32	through	through	ADP
fbem-332	8	33	a	a	DET
fbem-332	8	34	machine	machine	NOUN
fbem-332	8	35	tool	tool	NOUN
fbem-332	8	36	fraud	fraud	NOUN
fbem-332	8	37	event	event	NOUN
fbem-332	8	38	in	in	ADP
fbem-332	8	39	kunming	kunming	NOUN
fbem-332	8	40	which	which	PRON
fbem-332	8	41	has	have	VERB
fbem-332	8	42	great	great	ADJ
fbem-332	8	43	influence	influence	NOUN
fbem-332	8	44	in	in	ADP
fbem-332	8	45	the	the	DET
fbem-332	8	46	past	past	ADJ
fbem-332	8	47	two	two	NUM
fbem-332	8	48	years	year	NOUN
fbem-332	8	49	and	and	CCONJ
fbem-332	8	50	has	have	VERB
fbem-332	8	51	very	very	ADV
fbem-332	8	52	representative	representative	ADJ
fbem-332	8	53	methods	method	NOUN
fbem-332	8	54	of	of	ADP
fbem-332	8	55	fraud	fraud	NOUN
fbem-332	8	56	.	.	PUNCT
fbem-332	9	1	2	2	X
fbem-332	9	2	.	.	X
fbem-332	9	3	kunming	kunming	NOUN
fbem-332	9	4	machine	machine	PROPN
fbem-332	9	5	tool	tool	PROPN
fbem-332	9	6	financial	financial	PROPN
fbem-332	9	7	fraud	fraud	NOUN
fbem-332	9	8	case	case	NOUN
fbem-332	9	9	overview	overview	VERB
fbem-332	9	10	2.1	2.1	NUM
fbem-332	9	11	.	.	PUNCT
fbem-332	9	12	company	company	NOUN
fbem-332	9	13	profile	profile	NOUN
fbem-332	9	14	and	and	CCONJ
fbem-332	9	15	case	case	NOUN
fbem-332	9	16	background	background	NOUN
fbem-332	9	17	kunming	kunming	PROPN
fbem-332	9	18	machine	machine	PROPN
fbem-332	9	19	tool	tool	PROPN
fbem-332	9	20	co.	co.	PROPN
fbem-332	9	21	,	,	PUNCT
fbem-332	9	22	ltd	ltd	PROPN
fbem-332	9	23	.	.	PROPN
fbem-332	10	1	(	(	PUNCT
fbem-332	10	2	hereinafter	hereinafter	NOUN
fbem-332	10	3	referred	refer	VERB
fbem-332	10	4	to	to	ADP
fbem-332	10	5	as	as	ADP
fbem-332	10	6	kunming	kunming	PROPN
fbem-332	10	7	machine	machine	NOUN
fbem-332	10	8	tool	tool	PROPN
fbem-332	10	9	)	)	PUNCT
fbem-332	10	10	is	be	AUX
fbem-332	10	11	the	the	DET
fbem-332	10	12	backbone	backbone	NOUN
fbem-332	10	13	enterprise	enterprise	NOUN
fbem-332	10	14	of	of	ADP
fbem-332	10	15	large	large	ADJ
fbem-332	10	16	precision	precision	NOUN
fbem-332	10	17	machine	machine	NOUN
fbem-332	10	18	tools	tool	NOUN
fbem-332	10	19	in	in	ADP
fbem-332	10	20	china	china	PROPN
fbem-332	10	21	,	,	PUNCT
fbem-332	10	22	and	and	CCONJ
fbem-332	10	23	has	have	AUX
fbem-332	10	24	successively	successively	ADV
fbem-332	10	25	developed	develop	VERB
fbem-332	10	26	more	more	ADJ
fbem-332	10	27	than	than	ADP
fbem-332	10	28	140	140	NUM
fbem-332	10	29	"	"	PUNCT
fbem-332	10	30	china	china	PROPN
fbem-332	10	31	's	's	PART
fbem-332	10	32	first	first	ADJ
fbem-332	10	33	machines	machine	NOUN
fbem-332	10	34	"	"	PUNCT
fbem-332	10	35	.	.	PUNCT
fbem-332	11	1	company	company	NOUN
fbem-332	11	2	's	's	PART
fbem-332	11	3	main	main	ADJ
fbem-332	11	4	business	business	NOUN
fbem-332	11	5	is	be	AUX
fbem-332	11	6	the	the	DET
fbem-332	11	7	development	development	NOUN
fbem-332	11	8	,	,	PUNCT
fbem-332	11	9	design	design	NOUN
fbem-332	11	10	,	,	PUNCT
fbem-332	11	11	manufacture	manufacture	NOUN
fbem-332	11	12	and	and	CCONJ
fbem-332	11	13	sale	sale	NOUN
fbem-332	11	14	of	of	ADP
fbem-332	11	15	horizontal	horizontal	ADJ
fbem-332	11	16	boring	boring	ADJ
fbem-332	11	17	machine	machine	NOUN
fbem-332	11	18	and	and	CCONJ
fbem-332	11	19	other	other	ADJ
fbem-332	11	20	large	large	ADJ
fbem-332	11	21	precision	precision	NOUN
fbem-332	11	22	machine	machine	NOUN
fbem-332	11	23	tools	tool	NOUN
fbem-332	11	24	,	,	PUNCT
fbem-332	11	25	as	as	ADV
fbem-332	11	26	well	well	ADV
fbem-332	11	27	as	as	ADP
fbem-332	11	28	the	the	DET
fbem-332	11	29	processing	processing	NOUN
fbem-332	11	30	center	center	NOUN
fbem-332	11	31	,	,	PUNCT
fbem-332	11	32	precision	precision	NOUN
fbem-332	11	33	testing	testing	NOUN
fbem-332	11	34	equipment	equipment	NOUN
fbem-332	11	35	,	,	PUNCT
fbem-332	11	36	precision	precision	NOUN
fbem-332	11	37	displacement	displacement	NOUN
fbem-332	11	38	sensor	sensor	NOUN
fbem-332	11	39	,	,	PUNCT
fbem-332	11	40	and	and	CCONJ
fbem-332	11	41	other	other	ADJ
fbem-332	11	42	series	series	NOUN
fbem-332	11	43	of	of	ADP
fbem-332	11	44	products	product	NOUN
fbem-332	11	45	,	,	PUNCT
fbem-332	11	46	its	its	PRON
fbem-332	11	47	leading	lead	VERB
fbem-332	11	48	products	product	NOUN
fbem-332	11	49	are	be	AUX
fbem-332	11	50	mostly	mostly	ADV
fbem-332	11	51	in	in	ADP
fbem-332	11	52	the	the	DET
fbem-332	11	53	domestic	domestic	ADJ
fbem-332	11	54	leading	lead	VERB
fbem-332	11	55	level	level	NOUN
fbem-332	11	56	,	,	PUNCT
fbem-332	11	57	has	have	AUX
fbem-332	11	58	long	long	ADV
fbem-332	11	59	been	be	AUX
fbem-332	11	60	china	china	PROPN
fbem-332	11	61	's	's	PART
fbem-332	11	62	machinery	machinery	NOUN
fbem-332	11	63	industry	industry	NOUN
fbem-332	11	64	,	,	PUNCT
fbem-332	11	65	automobile	automobile	NOUN
fbem-332	11	66	manufacturing	manufacturing	NOUN
fbem-332	11	67	,	,	PUNCT
fbem-332	11	68	aircraft	aircraft	NOUN
fbem-332	11	69	manufacturing	manufacturing	NOUN
fbem-332	11	70	,	,	PUNCT
fbem-332	11	71	aerospace	aerospace	NOUN
fbem-332	11	72	industry	industry	NOUN
fbem-332	11	73	and	and	CCONJ
fbem-332	11	74	other	other	ADJ
fbem-332	11	75	preferred	preferred	ADJ
fbem-332	11	76	products	product	NOUN
fbem-332	11	77	,	,	PUNCT
fbem-332	11	78	the	the	DET
fbem-332	11	79	company	company	NOUN
fbem-332	11	80	's	's	PART
fbem-332	11	81	products	product	NOUN
fbem-332	11	82	have	have	AUX
fbem-332	11	83	won	win	VERB
fbem-332	11	84	more	more	ADJ
fbem-332	11	85	than	than	ADP
fbem-332	11	86	80	80	NUM
fbem-332	11	87	scientific	scientific	ADJ
fbem-332	11	88	research	research	NOUN
fbem-332	11	89	achievement	achievement	NOUN
fbem-332	11	90	awards	award	NOUN
fbem-332	11	91	,	,	PUNCT
fbem-332	11	92	18	18	NUM
fbem-332	11	93	times	time	NOUN
fbem-332	11	94	more	more	ADJ
fbem-332	11	95	than	than	ADP
fbem-332	11	96	quality	quality	NOUN
fbem-332	11	97	awards	award	NOUN
fbem-332	11	98	,	,	PUNCT
fbem-332	11	99	known	know	VERB
fbem-332	11	100	as	as	ADP
fbem-332	11	101	one	one	NUM
fbem-332	11	102	of	of	ADP
fbem-332	11	103	the	the	DET
fbem-332	11	104	two	two	NUM
fbem-332	11	105	pearls	pearl	NOUN
fbem-332	11	106	of	of	ADP
fbem-332	11	107	china	china	PROPN
fbem-332	11	108	's	's	PART
fbem-332	11	109	machine	machine	NOUN
fbem-332	11	110	tool	tool	NOUN
fbem-332	11	111	industry	industry	NOUN
fbem-332	11	112	.	.	PUNCT
fbem-332	12	1	founded	found	VERB
fbem-332	12	2	in	in	ADP
fbem-332	12	3	1936	1936	NUM
fbem-332	12	4	,	,	PUNCT
fbem-332	12	5	kunming	kunming	PROPN
fbem-332	12	6	machine	machine	PROPN
fbem-332	12	7	tool	tool	PROPN
fbem-332	12	8	co.	co.	PROPN
fbem-332	12	9	,	,	PUNCT
fbem-332	12	10	ltd	ltd	PROPN
fbem-332	12	11	was	be	AUX
fbem-332	12	12	formally	formally	ADV
fbem-332	12	13	registered	register	VERB
fbem-332	12	14	in	in	ADP
fbem-332	12	15	1993	1993	NUM
fbem-332	12	16	.	.	PUNCT
fbem-332	13	1	it	it	PRON
fbem-332	13	2	is	be	AUX
fbem-332	13	3	one	one	NUM
fbem-332	13	4	of	of	ADP
fbem-332	13	5	the	the	DET
fbem-332	13	6	first	first	ADJ
fbem-332	13	7	standardized	standardized	ADJ
fbem-332	13	8	joint	joint	ADJ
fbem-332	13	9	-	-	PUNCT
fbem-332	13	10	stock	stock	NOUN
fbem-332	13	11	pilot	pilot	NOUN
fbem-332	13	12	enterprises	enterprise	NOUN
fbem-332	13	13	listed	list	VERB
fbem-332	13	14	in	in	ADP
fbem-332	13	15	hong	hong	PROPN
fbem-332	13	16	kong	kong	PROPN
fbem-332	13	17	and	and	CCONJ
fbem-332	13	18	the	the	DET
fbem-332	13	19	only	only	ADJ
fbem-332	13	20	a+h	a+h	NUM
fbem-332	13	21	share	share	NOUN
fbem-332	13	22	listed	list	VERB
fbem-332	13	23	company	company	NOUN
fbem-332	13	24	in	in	ADP
fbem-332	13	25	yunnan	yunnan	PROPN
fbem-332	13	26	province	province	PROPN
fbem-332	13	27	and	and	CCONJ
fbem-332	13	28	the	the	DET
fbem-332	13	29	domestic	domestic	ADJ
fbem-332	13	30	equipment	equipment	NOUN
fbem-332	13	31	industry	industry	NOUN
fbem-332	14	1	[	[	X
fbem-332	14	2	1	1	NUM
fbem-332	14	3	]	]	PUNCT
fbem-332	14	4	.	.	PUNCT
fbem-332	15	1	however	however	ADV
fbem-332	15	2	,	,	PUNCT
fbem-332	15	3	such	such	DET
fbem-332	15	4	a	a	DET
fbem-332	15	5	star	star	NOUN
fbem-332	15	6	enterprise	enterprise	NOUN
fbem-332	15	7	has	have	AUX
fbem-332	15	8	been	be	AUX
fbem-332	15	9	exposed	expose	VERB
fbem-332	15	10	in	in	ADP
fbem-332	15	11	march	march	PROPN
fbem-332	15	12	20	20	NUM
fbem-332	15	13	,	,	PUNCT
fbem-332	15	14	2017	2017	NUM
fbem-332	15	15	since	since	SCONJ
fbem-332	15	16	the	the	DET
fbem-332	15	17	financial	financial	ADJ
fbem-332	15	18	fraud	fraud	NOUN
fbem-332	15	19	scandal	scandal	NOUN
fbem-332	15	20	,	,	PUNCT
fbem-332	15	21	in	in	ADP
fbem-332	15	22	the	the	DET
fbem-332	15	23	industry	industry	NOUN
fbem-332	15	24	caused	cause	VERB
fbem-332	15	25	an	an	DET
fbem-332	15	26	uproar	uproar	NOUN
fbem-332	15	27	.	.	PUNCT
fbem-332	16	1	in	in	ADP
fbem-332	16	2	fact	fact	NOUN
fbem-332	16	3	,	,	PUNCT
fbem-332	16	4	as	as	ADV
fbem-332	16	5	early	early	ADV
fbem-332	16	6	as	as	ADP
fbem-332	16	7	2011	2011	NUM
fbem-332	16	8	,	,	PUNCT
fbem-332	16	9	the	the	DET
fbem-332	16	10	machine	machine	NOUN
fbem-332	16	11	tool	tool	NOUN
fbem-332	16	12	industry	industry	NOUN
fbem-332	16	13	ushered	usher	VERB
fbem-332	16	14	in	in	ADP
fbem-332	16	15	a	a	DET
fbem-332	16	16	difficult	difficult	ADJ
fbem-332	16	17	period	period	NOUN
fbem-332	16	18	,	,	PUNCT
fbem-332	16	19	due	due	ADP
fbem-332	16	20	to	to	ADP
fbem-332	16	21	the	the	DET
fbem-332	16	22	poor	poor	ADJ
fbem-332	16	23	technology	technology	NOUN
fbem-332	16	24	of	of	ADP
fbem-332	16	25	domestic	domestic	ADJ
fbem-332	16	26	machine	machine	NOUN
fbem-332	16	27	tool	tool	NOUN
fbem-332	16	28	enterprises	enterprise	NOUN
fbem-332	16	29	and	and	CCONJ
fbem-332	16	30	the	the	DET
fbem-332	16	31	growing	grow	VERB
fbem-332	16	32	development	development	NOUN
fbem-332	16	33	of	of	ADP
fbem-332	16	34	high	high	ADJ
fbem-332	16	35	-	-	PUNCT
fbem-332	16	36	tech	tech	NOUN
fbem-332	16	37	and	and	CCONJ
fbem-332	16	38	intelligent	intelligent	ADJ
fbem-332	16	39	,	,	PUNCT
fbem-332	16	40	focusing	focus	VERB
fbem-332	16	41	on	on	ADP
fbem-332	16	42	large	large	ADJ
fbem-332	16	43	precision	precision	NOUN
fbem-332	16	44	machine	machine	NOUN
fbem-332	16	45	tools	tool	NOUN
fbem-332	16	46	,	,	PUNCT
fbem-332	16	47	low	low	ADJ
fbem-332	16	48	automation	automation	NOUN
fbem-332	16	49	kunming	kunming	NOUN
fbem-332	16	50	machine	machine	NOUN
fbem-332	16	51	tool	tool	NOUN
fbem-332	16	52	does	do	AUX
fbem-332	16	53	not	not	PART
fbem-332	16	54	have	have	VERB
fbem-332	16	55	any	any	DET
fbem-332	16	56	competitive	competitive	ADJ
fbem-332	16	57	advantage	advantage	NOUN
fbem-332	16	58	,	,	PUNCT
fbem-332	16	59	several	several	ADJ
fbem-332	16	60	degrees	degree	NOUN
fbem-332	16	61	in	in	ADP
fbem-332	16	62	the	the	DET
fbem-332	16	63	edge	edge	NOUN
fbem-332	16	64	of	of	ADP
fbem-332	16	65	loss	loss	NOUN
fbem-332	16	66	struggle	struggle	NOUN
fbem-332	16	67	;	;	PUNCT
fbem-332	16	68	since	since	SCONJ
fbem-332	16	69	2012	2012	NUM
fbem-332	16	70	,	,	PUNCT
fbem-332	16	71	the	the	DET
fbem-332	16	72	economic	economic	ADJ
fbem-332	16	73	benefit	benefit	NOUN
fbem-332	16	74	of	of	ADP
fbem-332	16	75	kunming	kunming	PROPN
fbem-332	16	76	machine	machine	NOUN
fbem-332	16	77	tool	tool	NOUN
fbem-332	16	78	has	have	AUX
fbem-332	16	79	been	be	AUX
fbem-332	16	80	declining	decline	VERB
fbem-332	16	81	,	,	PUNCT
fbem-332	16	82	with	with	ADP
fbem-332	16	83	losses	loss	NOUN
fbem-332	16	84	in	in	ADP
fbem-332	16	85	successive	successive	ADJ
fbem-332	16	86	years	year	NOUN
fbem-332	16	87	and	and	CCONJ
fbem-332	16	88	financial	financial	ADJ
fbem-332	16	89	fraud	fraud	NOUN
fbem-332	16	90	scandals	scandal	NOUN
fbem-332	16	91	constantly	constantly	ADV
fbem-332	16	92	exposed	expose	VERB
fbem-332	16	93	.	.	PUNCT
fbem-332	17	1	the	the	DET
fbem-332	17	2	operating	operate	VERB
fbem-332	17	3	status	status	NOUN
fbem-332	17	4	of	of	ADP
fbem-332	17	5	the	the	DET
fbem-332	17	6	company	company	NOUN
fbem-332	17	7	from	from	ADP
fbem-332	17	8	2011	2011	NUM
fbem-332	17	9	to	to	ADP
fbem-332	17	10	2017	2017	NUM
fbem-332	17	11	and	and	CCONJ
fbem-332	17	12	the	the	DET
fbem-332	17	13	main	main	ADJ
fbem-332	17	14	business	business	NOUN
fbem-332	17	15	composition	composition	NOUN
fbem-332	17	16	in	in	ADP
fbem-332	17	17	2017	2017	NUM
fbem-332	17	18	are	be	AUX
fbem-332	17	19	shown	show	VERB
fbem-332	17	20	in	in	ADP
fbem-332	17	21	table	table	NOUN
fbem-332	17	22	1	1	NUM
fbem-332	17	23	and	and	CCONJ
fbem-332	17	24	table	table	NOUN
fbem-332	17	25	2	2	NUM
fbem-332	17	26	.	.	PUNCT
fbem-332	17	27	table	table	NOUN
fbem-332	17	28	1	1	NUM
fbem-332	17	29	.	.	PUNCT
fbem-332	17	30	operating	operate	VERB
fbem-332	17	31	status	status	NOUN
fbem-332	17	32	of	of	ADP
fbem-332	17	33	kunming	kunming	PROPN
fbem-332	17	34	machine	machine	NOUN
fbem-332	17	35	tool	tool	NOUN
fbem-332	17	36	from	from	ADP
fbem-332	17	37	2011	2011	NUM
fbem-332	17	38	to	to	ADP
fbem-332	17	39	2017(unit	2017(unit	NUM
fbem-332	17	40	:	:	PUNCT
fbem-332	17	41	hundred	hundred	NUM
fbem-332	17	42	million	million	NUM
fbem-332	17	43	)	)	PUNCT
fbem-332	17	44	results	result	VERB
fbem-332	17	45	the	the	DET
fbem-332	17	46	year	year	NOUN
fbem-332	17	47	operating	operate	VERB
fbem-332	17	48	income	income	NOUN
fbem-332	17	49	operating	operating	NOUN
fbem-332	17	50	cost	cost	NOUN
fbem-332	17	51	net	net	ADJ
fbem-332	17	52	profit	profit	NOUN
fbem-332	17	53	2011	2011	NUM
fbem-332	17	54	18.5	18.5	NUM
fbem-332	17	55	17.47	17.47	NUM
fbem-332	17	56	0.52	0.52	NUM
fbem-332	17	57	2012	2012	NUM
fbem-332	17	58	10.86	10.86	NUM
fbem-332	17	59	11.99	11.99	NUM
fbem-332	17	60	-0.82	-0.82	NUM
fbem-332	17	61	2013	2013	NUM
fbem-332	17	62	10.29	10.29	NUM
fbem-332	17	63	10.59	10.59	NUM
fbem-332	17	64	0.10	0.10	NUM
fbem-332	17	65	2014	2014	NUM
fbem-332	17	66	8.679	8.679	NUM
fbem-332	17	67	10.65	10.65	NUM
fbem-332	17	68	-2.095	-2.095	NOUN
fbem-332	17	69	2015	2015	NUM
fbem-332	17	70	6.213	6.213	NUM
fbem-332	17	71	9.993	9.993	NUM
fbem-332	17	72	-3.516	-3.516	NUM
fbem-332	17	73	2016	2016	NUM
fbem-332	18	1	6.459	6.459	NUM
fbem-332	18	2	12.03	12.03	NUM
fbem-332	18	3	-3.413	-3.413	NOUN
fbem-332	18	4	2017	2017	NUM
fbem-332	18	5	5.604	5.604	NUM
fbem-332	18	6	9.191	9.191	NUM
fbem-332	18	7	-3.521	-3.521	NOUN
fbem-332	18	8	72	72	NUM
fbem-332	18	9	table	table	NOUN
fbem-332	18	10	2	2	NUM
fbem-332	18	11	.	.	PUNCT
fbem-332	18	12	composition	composition	NOUN
fbem-332	18	13	of	of	ADP
fbem-332	18	14	main	main	ADJ
fbem-332	18	15	business	business	NOUN
fbem-332	18	16	of	of	ADP
fbem-332	18	17	kunming	kunming	PROPN
fbem-332	18	18	machine	machine	NOUN
fbem-332	18	19	tool	tool	NOUN
fbem-332	18	20	in	in	ADP
fbem-332	18	21	2017	2017	NUM
fbem-332	18	22	the	the	DET
fbem-332	18	23	main	main	ADJ
fbem-332	18	24	composition	composition	NOUN
fbem-332	18	25	main	main	ADJ
fbem-332	18	26	business	business	NOUN
fbem-332	18	27	income	income	NOUN
fbem-332	18	28	(	(	PUNCT
fbem-332	18	29	yuan	yuan	NOUN
fbem-332	18	30	)	)	PUNCT
fbem-332	18	31	income	income	NOUN
fbem-332	18	32	ratio	ratio	NOUN
fbem-332	18	33	main	main	ADJ
fbem-332	18	34	business	business	NOUN
fbem-332	18	35	cost	cost	NOUN
fbem-332	18	36	(	(	PUNCT
fbem-332	18	37	yuan	yuan	NOUN
fbem-332	18	38	)	)	PUNCT
fbem-332	18	39	cost	cost	NOUN
fbem-332	18	40	ratio	ratio	NOUN
fbem-332	18	41	main	main	ADJ
fbem-332	18	42	business	business	NOUN
fbem-332	18	43	profit	profit	NOUN
fbem-332	18	44	(	(	PUNCT
fbem-332	18	45	yuan	yuan	NOUN
fbem-332	18	46	)	)	PUNCT
fbem-332	18	47	profit	profit	NOUN
fbem-332	18	48	share	share	NOUN
fbem-332	18	49	gross	gross	ADJ
fbem-332	18	50	margin	margin	NOUN
fbem-332	18	51	(	(	PUNCT
fbem-332	18	52	%	%	INTJ
fbem-332	18	53	)	)	PUNCT
fbem-332	18	54	machine	machine	NOUN
fbem-332	18	55	tool	tool	NOUN
fbem-332	18	56	518	518	NUM
fbem-332	18	57	million	million	NUM
fbem-332	18	58	92.47	92.47	NUM
fbem-332	18	59	%	%	NOUN
fbem-332	18	60	546	546	NUM
fbem-332	18	61	million	million	NUM
fbem-332	18	62	93.72	93.72	NUM
fbem-332	18	63	%	%	NOUN
fbem-332	18	64	27.5253	27.5253	NUM
fbem-332	18	65	million	million	NUM
fbem-332	18	66	125.74	125.74	NUM
fbem-332	18	67	%	%	NOUN
fbem-332	18	68	-5.31	-5.31	NUM
fbem-332	18	69	%	%	NOUN
fbem-332	18	70	energy	energy	NOUN
fbem-332	18	71	saving	save	VERB
fbem-332	18	72	centrifugal	centrifugal	ADJ
fbem-332	18	73	compression	compression	NOUN
fbem-332	18	74	service	service	NOUN
fbem-332	18	75	42.2125	42.2125	NUM
fbem-332	18	76	million	million	NUM
fbem-332	18	77	7.53	7.53	NUM
fbem-332	18	78	%	%	NOUN
fbem-332	18	79	36.5782	36.5782	NUM
fbem-332	18	80	million	million	NUM
fbem-332	18	81	6.28	6.28	NUM
fbem-332	18	82	%	%	NOUN
fbem-332	19	1	5.6344	5.6344	NUM
fbem-332	19	2	million	million	NUM
fbem-332	19	3	-25.74	-25.74	PROPN
fbem-332	19	4	%	%	NOUN
fbem-332	19	5	13.35	13.35	NUM
fbem-332	19	6	%	%	NOUN
fbem-332	19	7	data	datum	NOUN
fbem-332	19	8	source	source	NOUN
fbem-332	19	9	:	:	PUNCT
fbem-332	19	10	according	accord	VERB
fbem-332	19	11	to	to	ADP
fbem-332	19	12	oriental	oriental	ADJ
fbem-332	19	13	fortune	fortune	NOUN
fbem-332	19	14	net	net	NOUN
fbem-332	19	15	delisting	delist	VERB
fbem-332	19	16	kunji	kunji	ADJ
fbem-332	19	17	financial	financial	ADJ
fbem-332	19	18	report	report	NOUN
fbem-332	19	19	collation	collation	NOUN
fbem-332	19	20	from	from	ADP
fbem-332	19	21	the	the	DET
fbem-332	19	22	operating	operating	NOUN
fbem-332	19	23	conditions	condition	NOUN
fbem-332	19	24	and	and	CCONJ
fbem-332	19	25	the	the	DET
fbem-332	19	26	company	company	NOUN
fbem-332	19	27	's	's	PART
fbem-332	19	28	main	main	ADJ
fbem-332	19	29	business	business	NOUN
fbem-332	19	30	,	,	PUNCT
fbem-332	19	31	kunming	kunming	NOUN
fbem-332	19	32	machine	machine	NOUN
fbem-332	19	33	tool	tool	NOUN
fbem-332	19	34	have	have	AUX
fbem-332	19	35	losses	loss	NOUN
fbem-332	19	36	for	for	ADP
fbem-332	19	37	four	four	NUM
fbem-332	19	38	years	year	NOUN
fbem-332	19	39	in	in	ADP
fbem-332	19	40	a	a	DET
fbem-332	19	41	row	row	NOUN
fbem-332	19	42	,	,	PUNCT
fbem-332	19	43	and	and	CCONJ
fbem-332	19	44	the	the	DET
fbem-332	19	45	company	company	NOUN
fbem-332	19	46	's	's	PART
fbem-332	19	47	business	business	NOUN
fbem-332	19	48	mainly	mainly	ADV
fbem-332	19	49	concentrated	concentrate	VERB
fbem-332	19	50	in	in	ADP
fbem-332	19	51	the	the	DET
fbem-332	19	52	traditional	traditional	ADJ
fbem-332	19	53	manufacturing	manufacturing	NOUN
fbem-332	19	54	business	business	NOUN
fbem-332	19	55	of	of	ADP
fbem-332	19	56	low	low	ADJ
fbem-332	19	57	automation	automation	NOUN
fbem-332	19	58	,	,	PUNCT
fbem-332	19	59	in	in	ADP
fbem-332	19	60	the	the	DET
fbem-332	19	61	numerical	numerical	PROPN
fbem-332	19	62	control	control	PROPN
fbem-332	19	63	machine	machine	NOUN
fbem-332	19	64	tools	tool	NOUN
fbem-332	19	65	,	,	PUNCT
fbem-332	19	66	under	under	ADP
fbem-332	19	67	the	the	DET
fbem-332	19	68	background	background	NOUN
fbem-332	19	69	of	of	ADP
fbem-332	19	70	intelligent	intelligent	ADJ
fbem-332	19	71	industry	industry	NOUN
fbem-332	19	72	has	have	AUX
fbem-332	19	73	increasingly	increasingly	ADV
fbem-332	19	74	become	become	VERB
fbem-332	19	75	the	the	DET
fbem-332	19	76	mainstream	mainstream	NOUN
fbem-332	19	77	,	,	PUNCT
fbem-332	19	78	kunming	kunming	NOUN
fbem-332	19	79	machine	machine	NOUN
fbem-332	19	80	tool	tool	NOUN
fbem-332	19	81	is	be	AUX
fbem-332	19	82	difficult	difficult	ADJ
fbem-332	19	83	to	to	PART
fbem-332	19	84	run	run	VERB
fbem-332	19	85	again	again	ADV
fbem-332	19	86	,	,	PUNCT
fbem-332	19	87	by	by	ADP
fbem-332	19	88	various	various	ADJ
fbem-332	19	89	means	mean	NOUN
fbem-332	19	90	of	of	ADP
fbem-332	19	91	fraud	fraud	NOUN
fbem-332	19	92	,	,	PUNCT
fbem-332	19	93	gradually	gradually	ADV
fbem-332	19	94	took	take	VERB
fbem-332	19	95	to	to	ADP
fbem-332	19	96	the	the	DET
fbem-332	19	97	opportunistic	opportunistic	ADJ
fbem-332	19	98	,	,	PUNCT
fbem-332	19	99	the	the	DET
fbem-332	19	100	path	path	NOUN
fbem-332	19	101	of	of	ADP
fbem-332	19	102	fraud	fraud	NOUN
fbem-332	19	103	to	to	PART
fbem-332	19	104	protect	protect	VERB
fbem-332	19	105	shell	shell	NOUN
fbem-332	19	106	.	.	PUNCT
fbem-332	20	1	2.2	2.2	NUM
fbem-332	20	2	.	.	PUNCT
fbem-332	20	3	fraud	fraud	NOUN
fbem-332	20	4	review	review	PROPN
fbem-332	20	5	on	on	ADP
fbem-332	20	6	april	april	PROPN
fbem-332	20	7	1	1	NUM
fbem-332	20	8	,	,	PUNCT
fbem-332	20	9	2016	2016	NUM
fbem-332	20	10	,	,	PUNCT
fbem-332	20	11	due	due	ADP
fbem-332	20	12	to	to	ADP
fbem-332	20	13	the	the	DET
fbem-332	20	14	company	company	NOUN
fbem-332	20	15	's	's	PART
fbem-332	20	16	two	two	NUM
fbem-332	20	17	consecutive	consecutive	ADJ
fbem-332	20	18	years	year	NOUN
fbem-332	20	19	of	of	ADP
fbem-332	20	20	losses	loss	NOUN
fbem-332	20	21	since	since	SCONJ
fbem-332	20	22	2014	2014	NUM
fbem-332	20	23	,	,	PUNCT
fbem-332	20	24	according	accord	VERB
fbem-332	20	25	to	to	ADP
fbem-332	20	26	the	the	DET
fbem-332	20	27	relevant	relevant	ADJ
fbem-332	20	28	provisions	provision	NOUN
fbem-332	20	29	of	of	ADP
fbem-332	20	30	the	the	DET
fbem-332	20	31	shanghai	shanghai	PROPN
fbem-332	20	32	stock	stock	PROPN
fbem-332	20	33	exchange	exchange	PROPN
fbem-332	20	34	,	,	PUNCT
fbem-332	20	35	kunming	kunming	NOUN
fbem-332	20	36	machine	machine	NOUN
fbem-332	20	37	tool	tool	NOUN
fbem-332	20	38	stock	stock	NOUN
fbem-332	20	39	was	be	AUX
fbem-332	20	40	delisted	delist	VERB
fbem-332	20	41	risk	risk	NOUN
fbem-332	20	42	warning	warning	NOUN
fbem-332	20	43	,	,	PUNCT
fbem-332	20	44	and	and	CCONJ
fbem-332	20	45	the	the	DET
fbem-332	20	46	listed	list	VERB
fbem-332	20	47	trading	trading	NOUN
fbem-332	20	48	was	be	AUX
fbem-332	20	49	suspended	suspend	VERB
fbem-332	20	50	after	after	ADP
fbem-332	20	51	the	the	DET
fbem-332	20	52	disclosure	disclosure	NOUN
fbem-332	20	53	of	of	ADP
fbem-332	20	54	the	the	DET
fbem-332	20	55	2016	2016	NUM
fbem-332	20	56	annual	annual	ADJ
fbem-332	20	57	report	report	NOUN
fbem-332	20	58	.	.	PUNCT
fbem-332	21	1	on	on	ADP
fbem-332	21	2	march	march	PROPN
fbem-332	21	3	20	20	NUM
fbem-332	21	4	,	,	PUNCT
fbem-332	21	5	2017	2017	NUM
fbem-332	21	6	,	,	PUNCT
fbem-332	21	7	kunming	kunming	NOUN
fbem-332	21	8	machine	machine	NOUN
fbem-332	21	9	tool	tool	NOUN
fbem-332	21	10	issued	issue	VERB
fbem-332	21	11	a	a	DET
fbem-332	21	12	statement	statement	NOUN
fbem-332	21	13	saying	say	VERB
fbem-332	21	14	that	that	SCONJ
fbem-332	21	15	"	"	PUNCT
fbem-332	21	16	in	in	ADP
fbem-332	21	17	the	the	DET
fbem-332	21	18	audit	audit	NOUN
fbem-332	21	19	process	process	NOUN
fbem-332	21	20	of	of	ADP
fbem-332	21	21	2016	2016	NUM
fbem-332	21	22	annual	annual	ADJ
fbem-332	21	23	report	report	NOUN
fbem-332	21	24	,	,	PUNCT
fbem-332	21	25	auditors	auditor	NOUN
fbem-332	21	26	found	find	VERB
fbem-332	21	27	that	that	SCONJ
fbem-332	21	28	the	the	DET
fbem-332	21	29	company	company	NOUN
fbem-332	21	30	had	have	VERB
fbem-332	21	31	problems	problem	NOUN
fbem-332	21	32	such	such	ADJ
fbem-332	21	33	as	as	ADP
fbem-332	21	34	inaccurate	inaccurate	ADJ
fbem-332	21	35	inventory	inventory	NOUN
fbem-332	21	36	and	and	CCONJ
fbem-332	21	37	delayed	delay	VERB
fbem-332	21	38	income	income	NOUN
fbem-332	21	39	in	in	ADP
fbem-332	21	40	2016	2016	NUM
fbem-332	21	41	.	.	PUNCT
fbem-332	21	42	"	"	PUNCT
fbem-332	22	1	the	the	DET
fbem-332	22	2	company	company	NOUN
fbem-332	22	3	immediately	immediately	ADV
fbem-332	22	4	carried	carry	VERB
fbem-332	22	5	out	out	ADP
fbem-332	22	6	a	a	DET
fbem-332	22	7	self	self	NOUN
fbem-332	22	8	-	-	PUNCT
fbem-332	22	9	inspection	inspection	NOUN
fbem-332	22	10	and	and	CCONJ
fbem-332	22	11	found	find	VERB
fbem-332	22	12	that	that	SCONJ
fbem-332	22	13	there	there	PRON
fbem-332	22	14	were	be	VERB
fbem-332	22	15	many	many	ADJ
fbem-332	22	16	financial	financial	ADJ
fbem-332	22	17	irregularities	irregularity	NOUN
fbem-332	22	18	and	and	CCONJ
fbem-332	22	19	irregularities	irregularity	NOUN
fbem-332	22	20	in	in	ADP
fbem-332	22	21	previous	previous	ADJ
fbem-332	22	22	years	year	NOUN
fbem-332	22	23	,	,	PUNCT
fbem-332	22	24	involving	involve	VERB
fbem-332	22	25	a	a	DET
fbem-332	22	26	sum	sum	NOUN
fbem-332	22	27	of	of	ADP
fbem-332	22	28	over	over	ADP
fbem-332	22	29	100	100	NUM
fbem-332	22	30	million	million	NUM
fbem-332	22	31	yuan	yuan	NOUN
fbem-332	22	32	.	.	PUNCT
fbem-332	23	1	the	the	DET
fbem-332	23	2	next	next	ADJ
fbem-332	23	3	day	day	NOUN
fbem-332	23	4	kunming	kunming	NOUN
fbem-332	23	5	machine	machine	NOUN
fbem-332	23	6	tool	tool	NOUN
fbem-332	23	7	a	a	DET
fbem-332	23	8	shares	share	NOUN
fbem-332	23	9	fell	fall	VERB
fbem-332	23	10	by	by	ADP
fbem-332	23	11	the	the	DET
fbem-332	23	12	daily	daily	ADJ
fbem-332	23	13	limit	limit	NOUN
fbem-332	23	14	,	,	PUNCT
fbem-332	23	15	h	h	PROPN
fbem-332	23	16	shares	share	NOUN
fbem-332	23	17	fell	fall	VERB
fbem-332	23	18	13.7	13.7	NUM
fbem-332	23	19	percent	percent	NOUN
fbem-332	23	20	.	.	PUNCT
fbem-332	24	1	two	two	NUM
fbem-332	24	2	days	day	NOUN
fbem-332	24	3	later	later	ADV
fbem-332	24	4	,	,	PUNCT
fbem-332	24	5	on	on	ADP
fbem-332	24	6	march	march	PROPN
fbem-332	24	7	22	22	NUM
fbem-332	24	8	,	,	PUNCT
fbem-332	24	9	the	the	DET
fbem-332	24	10	csrc	csrc	NOUN
fbem-332	24	11	formally	formally	ADV
fbem-332	24	12	launched	launch	VERB
fbem-332	24	13	an	an	DET
fbem-332	24	14	investigation	investigation	NOUN
fbem-332	24	15	.	.	PUNCT
fbem-332	25	1	on	on	ADP
fbem-332	25	2	may	may	PROPN
fbem-332	25	3	23	23	NUM
fbem-332	25	4	,	,	PUNCT
fbem-332	25	5	2017	2017	NUM
fbem-332	25	6	,	,	PUNCT
fbem-332	25	7	due	due	ADP
fbem-332	25	8	to	to	ADP
fbem-332	25	9	three	three	NUM
fbem-332	25	10	consecutive	consecutive	ADJ
fbem-332	25	11	years	year	NOUN
fbem-332	25	12	of	of	ADP
fbem-332	25	13	losses	loss	NOUN
fbem-332	25	14	,	,	PUNCT
fbem-332	25	15	kunming	kunming	NOUN
fbem-332	25	16	machine	machine	NOUN
fbem-332	25	17	tool	tool	NOUN
fbem-332	25	18	was	be	AUX
fbem-332	25	19	suspended	suspend	VERB
fbem-332	25	20	from	from	ADP
fbem-332	25	21	the	the	DET
fbem-332	25	22	shanghai	shanghai	PROPN
fbem-332	25	23	stock	stock	PROPN
fbem-332	25	24	exchange	exchange	PROPN
fbem-332	25	25	and	and	CCONJ
fbem-332	25	26	faced	face	VERB
fbem-332	25	27	the	the	DET
fbem-332	25	28	risk	risk	NOUN
fbem-332	25	29	of	of	ADP
fbem-332	25	30	delisting	delist	VERB
fbem-332	25	31	.	.	PUNCT
fbem-332	26	1	on	on	ADP
fbem-332	26	2	february	february	PROPN
fbem-332	26	3	5	5	NUM
fbem-332	26	4	,	,	PUNCT
fbem-332	26	5	2018	2018	NUM
fbem-332	26	6	,	,	PUNCT
fbem-332	26	7	after	after	ADP
fbem-332	26	8	nearly	nearly	ADV
fbem-332	26	9	a	a	PRON
fbem-332	26	10	year	year	NOUN
fbem-332	26	11	of	of	ADP
fbem-332	26	12	investigation	investigation	NOUN
fbem-332	26	13	and	and	CCONJ
fbem-332	26	14	research	research	NOUN
fbem-332	26	15	,	,	PUNCT
fbem-332	26	16	china	china	PROPN
fbem-332	26	17	securities	securities	PROPN
fbem-332	26	18	regulatory	regulatory	PROPN
fbem-332	26	19	commission	commission	PROPN
fbem-332	26	20	(	(	PUNCT
fbem-332	26	21	csrc	csrc	PROPN
fbem-332	26	22	)	)	PUNCT
fbem-332	26	23	officially	officially	ADV
fbem-332	26	24	issued	issue	VERB
fbem-332	26	25	a	a	DET
fbem-332	26	26	notice	notice	NOUN
fbem-332	26	27	to	to	PART
fbem-332	26	28	impose	impose	VERB
fbem-332	26	29	administrative	administrative	ADJ
fbem-332	26	30	penalties	penalty	NOUN
fbem-332	26	31	on	on	ADP
fbem-332	26	32	23	23	NUM
fbem-332	26	33	responsible	responsible	ADJ
fbem-332	26	34	personnel	personnel	NOUN
fbem-332	26	35	of	of	ADP
fbem-332	26	36	kunming	kunming	PROPN
fbem-332	26	37	machine	machine	PROPN
fbem-332	26	38	tool	tool	PROPN
fbem-332	26	39	co.	co.	PROPN
fbem-332	26	40	,	,	PUNCT
fbem-332	26	41	ltd	ltd	PROPN
fbem-332	26	42	.	.	PROPN
fbem-332	26	43	,	,	PUNCT
fbem-332	26	44	including	include	VERB
fbem-332	26	45	wang	wang	PROPN
fbem-332	26	46	xing	xing	PROPN
fbem-332	26	47	(	(	PUNCT
fbem-332	26	48	chairman	chairman	NOUN
fbem-332	26	49	of	of	ADP
fbem-332	26	50	the	the	DET
fbem-332	26	51	board	board	NOUN
fbem-332	26	52	)	)	PUNCT
fbem-332	26	53	,	,	PUNCT
fbem-332	26	54	chang	chang	PROPN
fbem-332	26	55	baoqiang	baoqiang	PROPN
fbem-332	26	56	(	(	PUNCT
fbem-332	26	57	general	general	ADJ
fbem-332	26	58	manager	manager	NOUN
fbem-332	26	59	)	)	PUNCT
fbem-332	26	60	and	and	CCONJ
fbem-332	26	61	jin	jin	PROPN
fbem-332	26	62	xiaofeng	xiaofeng	PROPN
fbem-332	26	63	(	(	PUNCT
fbem-332	26	64	chief	chief	ADJ
fbem-332	26	65	financial	financial	ADJ
fbem-332	26	66	officer	officer	NOUN
fbem-332	26	67	)	)	PUNCT
fbem-332	26	68	.	.	PUNCT
fbem-332	27	1	according	accord	VERB
fbem-332	27	2	to	to	ADP
fbem-332	27	3	the	the	DET
fbem-332	27	4	csrc	csrc	NOUN
fbem-332	27	5	,	,	PUNCT
fbem-332	27	6	kunming	kunming	NOUN
fbem-332	27	7	machine	machine	NOUN
fbem-332	27	8	tool	tool	PROPN
fbem-332	27	9	's	's	PART
fbem-332	27	10	annual	annual	ADJ
fbem-332	27	11	report	report	NOUN
fbem-332	27	12	from	from	ADP
fbem-332	27	13	2013	2013	NUM
fbem-332	27	14	to	to	ADP
fbem-332	27	15	2015	2015	NUM
fbem-332	27	16	falsely	falsely	ADV
fbem-332	27	17	recorded	record	VERB
fbem-332	27	18	483	483	NUM
fbem-332	27	19	million	million	NUM
fbem-332	27	20	yuan	yuan	NOUN
fbem-332	27	21	in	in	ADP
fbem-332	27	22	revenue	revenue	NOUN
fbem-332	27	23	,	,	PUNCT
fbem-332	27	24	29.6086	29.6086	NUM
fbem-332	27	25	million	million	NUM
fbem-332	27	26	yuan	yuan	NOUN
fbem-332	27	27	in	in	ADP
fbem-332	27	28	administrative	administrative	ADJ
fbem-332	27	29	expenses	expense	NOUN
fbem-332	27	30	,	,	PUNCT
fbem-332	27	31	235	235	NUM
fbem-332	27	32	million	million	NUM
fbem-332	27	33	yuan	yuan	NOUN
fbem-332	27	34	in	in	ADP
fbem-332	27	35	cost	cost	NOUN
fbem-332	27	36	,	,	PUNCT
fbem-332	27	37	506	506	NUM
fbem-332	27	38	million	million	NUM
fbem-332	27	39	yuan	yuan	NOUN
fbem-332	27	40	in	in	ADP
fbem-332	27	41	inventory	inventory	NOUN
fbem-332	27	42	and	and	CCONJ
fbem-332	27	43	228	228	NUM
fbem-332	27	44	million	million	NUM
fbem-332	27	45	yuan	yuan	NOUN
fbem-332	27	46	in	in	ADP
fbem-332	27	47	profit	profit	NOUN
fbem-332	27	48	.	.	PUNCT
fbem-332	28	1	on	on	ADP
fbem-332	28	2	may	may	PROPN
fbem-332	28	3	22	22	NUM
fbem-332	28	4	,	,	PUNCT
fbem-332	28	5	2018	2018	NUM
fbem-332	28	6	,	,	PUNCT
fbem-332	28	7	according	accord	VERB
fbem-332	28	8	to	to	ADP
fbem-332	28	9	the	the	DET
fbem-332	28	10	review	review	NOUN
fbem-332	28	11	opinions	opinion	NOUN
fbem-332	28	12	of	of	ADP
fbem-332	28	13	the	the	DET
fbem-332	28	14	listing	listing	NOUN
fbem-332	28	15	committee	committee	NOUN
fbem-332	28	16	,	,	PUNCT
fbem-332	28	17	it	it	PRON
fbem-332	28	18	was	be	AUX
fbem-332	28	19	decided	decide	VERB
fbem-332	28	20	to	to	PART
fbem-332	28	21	terminate	terminate	VERB
fbem-332	28	22	the	the	DET
fbem-332	28	23	listing	listing	NOUN
fbem-332	28	24	of	of	ADP
fbem-332	28	25	kunming	kunming	PROPN
fbem-332	28	26	machine	machine	NOUN
fbem-332	28	27	tool	tool	PROPN
fbem-332	28	28	,	,	PUNCT
fbem-332	28	29	which	which	PRON
fbem-332	28	30	was	be	AUX
fbem-332	28	31	the	the	DET
fbem-332	28	32	first	first	ADJ
fbem-332	28	33	batch	batch	NOUN
fbem-332	28	34	of	of	ADP
fbem-332	28	35	enterprises	enterprise	NOUN
fbem-332	28	36	to	to	PART
fbem-332	28	37	be	be	AUX
fbem-332	28	38	delisted	delist	VERB
fbem-332	28	39	in	in	ADP
fbem-332	28	40	the	the	DET
fbem-332	28	41	a	a	DET
fbem-332	28	42	-	-	PUNCT
fbem-332	28	43	share	share	NOUN
fbem-332	28	44	market	market	NOUN
fbem-332	28	45	in	in	ADP
fbem-332	28	46	2018	2018	NUM
fbem-332	28	47	.	.	PUNCT
fbem-332	29	1	four	four	NUM
fbem-332	29	2	consecutive	consecutive	ADJ
fbem-332	29	3	years	year	NOUN
fbem-332	29	4	of	of	ADP
fbem-332	29	5	losses	loss	NOUN
fbem-332	29	6	,	,	PUNCT
fbem-332	29	7	listed	list	VERB
fbem-332	29	8	companies	company	NOUN
fbem-332	29	9	are	be	AUX
fbem-332	29	10	insolvent	insolvent	ADJ
fbem-332	29	11	,	,	PUNCT
fbem-332	29	12	years	year	NOUN
fbem-332	29	13	of	of	ADP
fbem-332	29	14	financial	financial	ADJ
fbem-332	29	15	fraud	fraud	NOUN
fbem-332	29	16	,	,	PUNCT
fbem-332	29	17	a	a	DET
fbem-332	29	18	number	number	NOUN
fbem-332	29	19	of	of	ADP
fbem-332	29	20	executives	executive	NOUN
fbem-332	29	21	were	be	AUX
fbem-332	29	22	banned	ban	VERB
fbem-332	29	23	from	from	ADP
fbem-332	29	24	the	the	DET
fbem-332	29	25	market	market	NOUN
fbem-332	29	26	,	,	PUNCT
fbem-332	29	27	kunming	kunming	NOUN
fbem-332	29	28	machine	machine	NOUN
fbem-332	29	29	tool	tool	NOUN
fbem-332	29	30	was	be	AUX
fbem-332	29	31	terminated	terminate	VERB
fbem-332	29	32	on	on	ADP
fbem-332	29	33	may	may	PROPN
fbem-332	29	34	22	22	NUM
fbem-332	29	35	,	,	PUNCT
fbem-332	29	36	2018	2018	NUM
fbem-332	29	37	,	,	PUNCT
fbem-332	29	38	a	a	DET
fbem-332	29	39	major	major	ADJ
fbem-332	29	40	financial	financial	ADJ
fbem-332	29	41	fraud	fraud	NOUN
fbem-332	29	42	case	case	NOUN
fbem-332	29	43	finally	finally	ADV
fbem-332	29	44	came	come	VERB
fbem-332	29	45	to	to	ADP
fbem-332	29	46	an	an	DET
fbem-332	29	47	end	end	NOUN
fbem-332	29	48	.	.	PUNCT
fbem-332	30	1	from	from	ADP
fbem-332	30	2	the	the	DET
fbem-332	30	3	former	former	ADJ
fbem-332	30	4	glory	glory	NOUN
fbem-332	30	5	to	to	ADP
fbem-332	30	6	the	the	DET
fbem-332	30	7	fall	fall	NOUN
fbem-332	30	8	of	of	ADP
fbem-332	30	9	the	the	DET
fbem-332	30	10	altar	altar	NOUN
fbem-332	30	11	,	,	PUNCT
fbem-332	30	12	kunming	kunming	NOUN
fbem-332	30	13	machine	machine	NOUN
fbem-332	30	14	tool	tool	NOUN
fbem-332	30	15	opportunistic	opportunistic	ADJ
fbem-332	30	16	,	,	PUNCT
fbem-332	30	17	fake	fake	ADJ
fbem-332	30	18	shell	shell	ADJ
fbem-332	30	19	behavior	behavior	NOUN
fbem-332	30	20	did	do	AUX
fbem-332	30	21	not	not	PART
fbem-332	30	22	let	let	VERB
fbem-332	30	23	him	he	PRON
fbem-332	30	24	return	return	VERB
fbem-332	30	25	to	to	ADP
fbem-332	30	26	the	the	DET
fbem-332	30	27	former	former	ADJ
fbem-332	30	28	glory	glory	NOUN
fbem-332	30	29	,	,	PUNCT
fbem-332	30	30	and	and	CCONJ
fbem-332	30	31	finally	finally	ADV
fbem-332	30	32	only	only	ADV
fbem-332	30	33	dug	dig	VERB
fbem-332	30	34	his	his	PRON
fbem-332	30	35	own	own	ADJ
fbem-332	30	36	grave	grave	NOUN
fbem-332	30	37	,	,	PUNCT
fbem-332	30	38	self	self	NOUN
fbem-332	30	39	-	-	PUNCT
fbem-332	30	40	destruction	destruction	NOUN
fbem-332	30	41	.	.	PUNCT
fbem-332	31	1	2.3	2.3	NUM
fbem-332	31	2	.	.	PUNCT
fbem-332	31	3	fraud	fraud	NOUN
fbem-332	31	4	analysis	analysis	NOUN
fbem-332	31	5	according	accord	VERB
fbem-332	31	6	to	to	ADP
fbem-332	31	7	the	the	DET
fbem-332	31	8	investigation	investigation	NOUN
fbem-332	31	9	,	,	PUNCT
fbem-332	31	10	from	from	ADP
fbem-332	31	11	2013	2013	NUM
fbem-332	31	12	to	to	ADP
fbem-332	31	13	2015	2015	NUM
fbem-332	31	14	,	,	PUNCT
fbem-332	31	15	kunming	kunming	NOUN
fbem-332	31	16	machine	machine	NOUN
fbem-332	31	17	tool	tool	NOUN
fbem-332	31	18	inflated	inflate	VERB
fbem-332	31	19	its	its	PRON
fbem-332	31	20	income	income	NOUN
fbem-332	31	21	by	by	ADP
fbem-332	31	22	rmb	rmb	PROPN
fbem-332	31	23	483	483	NUM
fbem-332	31	24	million	million	NUM
fbem-332	31	25	through	through	ADP
fbem-332	31	26	three	three	NUM
fbem-332	31	27	ways	way	NOUN
fbem-332	31	28	:	:	PUNCT
fbem-332	31	29	trans	trans	ADJ
fbem-332	31	30	-	-	ADJ
fbem-332	31	31	period	period	NOUN
fbem-332	31	32	income	income	NOUN
fbem-332	31	33	recognition	recognition	NOUN
fbem-332	31	34	,	,	PUNCT
fbem-332	31	35	false	false	ADJ
fbem-332	31	36	income	income	NOUN
fbem-332	31	37	calculation	calculation	NOUN
fbem-332	31	38	and	and	CCONJ
fbem-332	31	39	inflated	inflated	ADJ
fbem-332	31	40	contract	contract	NOUN
fbem-332	31	41	price	price	NOUN
fbem-332	31	42	.	.	PUNCT
fbem-332	32	1	inflated	inflated	ADJ
fbem-332	32	2	profits	profit	NOUN
fbem-332	32	3	by	by	ADP
fbem-332	32	4	29.61	29.61	NUM
fbem-332	32	5	million	million	NUM
fbem-332	32	6	yuan	yuan	NOUN
fbem-332	32	7	by	by	ADP
fbem-332	32	8	underdrawing	underdrawe	VERB
fbem-332	32	9	dismissal	dismissal	NOUN
fbem-332	32	10	benefits	benefit	NOUN
fbem-332	32	11	and	and	CCONJ
fbem-332	32	12	executive	executive	NOUN
fbem-332	32	13	compensation	compensation	NOUN
fbem-332	32	14	;	;	PUNCT
fbem-332	32	15	the	the	DET
fbem-332	32	16	inventory	inventory	NOUN
fbem-332	32	17	data	datum	NOUN
fbem-332	32	18	disclosed	disclose	VERB
fbem-332	32	19	in	in	ADP
fbem-332	32	20	annual	annual	ADJ
fbem-332	32	21	reports	report	NOUN
fbem-332	32	22	from	from	ADP
fbem-332	32	23	2013	2013	NUM
fbem-332	32	24	to	to	ADP
fbem-332	32	25	2015	2015	NUM
fbem-332	32	26	were	be	AUX
fbem-332	32	27	falsified	falsify	VERB
fbem-332	32	28	.	.	PUNCT
fbem-332	33	1	2.3.1	2.3.1	NUM
fbem-332	33	2	.	.	PUNCT
fbem-332	33	3	inflated	inflate	VERB
fbem-332	33	4	income	income	NOUN
fbem-332	33	5	from	from	ADP
fbem-332	33	6	2013	2013	NUM
fbem-332	33	7	to	to	ADP
fbem-332	33	8	2015	2015	NUM
fbem-332	33	9	,	,	PUNCT
fbem-332	33	10	kunming	kunming	NOUN
fbem-332	33	11	machine	machine	NOUN
fbem-332	33	12	tool	tool	NOUN
fbem-332	33	13	recognized	recognize	VERB
fbem-332	33	14	the	the	DET
fbem-332	33	15	income	income	NOUN
fbem-332	33	16	due	due	ADJ
fbem-332	33	17	from	from	ADP
fbem-332	33	18	the	the	DET
fbem-332	33	19	performance	performance	NOUN
fbem-332	33	20	of	of	ADP
fbem-332	33	21	the	the	DET
fbem-332	33	22	contract	contract	NOUN
fbem-332	33	23	by	by	ADP
fbem-332	33	24	adjusting	adjust	VERB
fbem-332	33	25	it	it	PRON
fbem-332	33	26	to	to	ADP
fbem-332	33	27	the	the	DET
fbem-332	33	28	next	next	ADJ
fbem-332	33	29	period	period	NOUN
fbem-332	33	30	or	or	CCONJ
fbem-332	33	31	year	year	NOUN
fbem-332	33	32	.	.	PUNCT
fbem-332	34	1	in	in	ADP
fbem-332	34	2	2013	2013	NUM
fbem-332	34	3	,	,	PUNCT
fbem-332	34	4	2014	2014	NUM
fbem-332	34	5	and	and	CCONJ
fbem-332	34	6	2015	2015	NUM
fbem-332	34	7	,	,	PUNCT
fbem-332	34	8	it	it	PRON
fbem-332	34	9	recognized	recognize	VERB
fbem-332	34	10	56	56	NUM
fbem-332	34	11	,	,	PUNCT
fbem-332	34	12	59	59	NUM
fbem-332	34	13	and	and	CCONJ
fbem-332	34	14	107	107	NUM
fbem-332	34	15	inter	inter	ADJ
fbem-332	34	16	-	-	ADJ
fbem-332	34	17	period	period	NOUN
fbem-332	34	18	incomes	income	NOUN
fbem-332	34	19	respectively	respectively	ADV
fbem-332	34	20	,	,	PUNCT
fbem-332	34	21	involving	involve	VERB
fbem-332	34	22	about	about	ADP
fbem-332	34	23	76.27	76.27	NUM
fbem-332	34	24	million	million	NUM
fbem-332	34	25	yuan	yuan	NOUN
fbem-332	34	26	,	,	PUNCT
fbem-332	34	27	41.23	41.23	NUM
fbem-332	34	28	million	million	NUM
fbem-332	34	29	yuan	yuan	NOUN
fbem-332	34	30	and	and	CCONJ
fbem-332	34	31	141	141	NUM
fbem-332	34	32	million	million	NUM
fbem-332	34	33	yuan	yuan	NOUN
fbem-332	34	34	.	.	PUNCT
fbem-332	35	1	in	in	ADP
fbem-332	35	2	this	this	DET
fbem-332	35	3	process	process	NOUN
fbem-332	35	4	,	,	PUNCT
fbem-332	35	5	kunming	kunming	NOUN
fbem-332	35	6	machine	machine	NOUN
fbem-332	35	7	tool	tool	PROPN
fbem-332	35	8	overstated	overstate	VERB
fbem-332	35	9	its	its	PRON
fbem-332	35	10	income	income	NOUN
fbem-332	35	11	through	through	ADP
fbem-332	35	12	fictitious	fictitious	ADJ
fbem-332	35	13	transactions	transaction	NOUN
fbem-332	35	14	.	.	PUNCT
fbem-332	36	1	in	in	ADP
fbem-332	36	2	order	order	NOUN
fbem-332	36	3	to	to	PART
fbem-332	36	4	avoid	avoid	VERB
fbem-332	36	5	audit	audit	NOUN
fbem-332	36	6	by	by	ADP
fbem-332	36	7	auditors	auditor	NOUN
fbem-332	36	8	,	,	PUNCT
fbem-332	36	9	kunming	kunming	NOUN
fbem-332	36	10	machine	machine	NOUN
fbem-332	36	11	tool	tool	NOUN
fbem-332	36	12	dealt	deal	VERB
fbem-332	36	13	with	with	ADP
fbem-332	36	14	its	its	PRON
fbem-332	36	15	off	off	ADJ
fbem-332	36	16	-	-	PUNCT
fbem-332	36	17	account	account	NOUN
fbem-332	36	18	inventory	inventory	NOUN
fbem-332	36	19	by	by	ADP
fbem-332	36	20	setting	set	VERB
fbem-332	36	21	up	up	ADP
fbem-332	36	22	warehouses	warehouse	NOUN
fbem-332	36	23	,	,	PUNCT
fbem-332	36	24	issuing	issue	VERB
fbem-332	36	25	false	false	ADJ
fbem-332	36	26	invoices	invoice	NOUN
fbem-332	36	27	and	and	CCONJ
fbem-332	36	28	fictitious	fictitious	ADJ
fbem-332	36	29	transport	transport	NOUN
fbem-332	36	30	agreements	agreement	NOUN
fbem-332	36	31	.	.	PUNCT
fbem-332	37	1	in	in	ADP
fbem-332	37	2	2013	2013	NUM
fbem-332	37	3	,	,	PUNCT
fbem-332	37	4	2014	2014	NUM
fbem-332	37	5	and	and	CCONJ
fbem-332	37	6	2015	2015	NUM
fbem-332	37	7	,	,	PUNCT
fbem-332	37	8	kunming	kunming	NOUN
fbem-332	37	9	machine	machine	NOUN
fbem-332	37	10	tool	tool	NOUN
fbem-332	37	11	overstated	overstate	VERB
fbem-332	37	12	115	115	NUM
fbem-332	37	13	,	,	PUNCT
fbem-332	37	14	46	46	NUM
fbem-332	37	15	and	and	CCONJ
fbem-332	37	16	34	34	NUM
fbem-332	37	17	items	item	NOUN
fbem-332	37	18	of	of	ADP
fbem-332	37	19	income	income	NOUN
fbem-332	37	20	respectively	respectively	ADV
fbem-332	37	21	,	,	PUNCT
fbem-332	37	22	involving	involve	VERB
fbem-332	37	23	an	an	DET
fbem-332	37	24	amount	amount	NOUN
fbem-332	37	25	of	of	ADP
fbem-332	37	26	about	about	ADV
fbem-332	37	27	1	1	NUM
fbem-332	37	28	..	..	SYM
fbem-332	37	29	2.2	2.2	NUM
fbem-332	37	30	billion	billion	NUM
fbem-332	37	31	yuan	yuan	NOUN
fbem-332	37	32	,	,	PUNCT
fbem-332	37	33	79.46	79.46	NUM
fbem-332	37	34	million	million	NUM
fbem-332	37	35	yuan	yuan	NOUN
fbem-332	37	36	,	,	PUNCT
fbem-332	37	37	20.2	20.2	NUM
fbem-332	37	38	million	million	NUM
fbem-332	37	39	yuan	yuan	NOUN
fbem-332	37	40	.	.	PUNCT
fbem-332	38	1	in	in	ADP
fbem-332	38	2	addition	addition	NOUN
fbem-332	38	3	,	,	PUNCT
fbem-332	38	4	from	from	ADP
fbem-332	38	5	2013	2013	NUM
fbem-332	38	6	to	to	ADP
fbem-332	38	7	2015	2015	NUM
fbem-332	38	8	,	,	PUNCT
fbem-332	38	9	kunming	kunming	NOUN
fbem-332	38	10	machine	machine	NOUN
fbem-332	38	11	tool	tool	NOUN
fbem-332	38	12	artificially	artificially	ADV
fbem-332	38	13	increased	increase	VERB
fbem-332	38	14	the	the	DET
fbem-332	38	15	contract	contract	NOUN
fbem-332	38	16	price	price	NOUN
fbem-332	38	17	by	by	ADP
fbem-332	38	18	2.11	2.11	NUM
fbem-332	38	19	million	million	NUM
fbem-332	38	20	yuan	yuan	NOUN
fbem-332	38	21	.	.	PUNCT
fbem-332	39	1	after	after	ADP
fbem-332	39	2	signing	sign	VERB
fbem-332	39	3	the	the	DET
fbem-332	39	4	contract	contract	NOUN
fbem-332	39	5	with	with	ADP
fbem-332	39	6	customers	customer	NOUN
fbem-332	39	7	,	,	PUNCT
fbem-332	39	8	kunming	kunming	NOUN
fbem-332	39	9	machine	machine	NOUN
fbem-332	39	10	tool	tool	NOUN
fbem-332	39	11	unilaterally	unilaterally	ADV
fbem-332	39	12	falsified	falsify	VERB
fbem-332	39	13	and	and	CCONJ
fbem-332	39	14	inflated	inflate	VERB
fbem-332	39	15	the	the	DET
fbem-332	39	16	contract	contract	NOUN
fbem-332	39	17	price	price	NOUN
fbem-332	39	18	.	.	PUNCT
fbem-332	40	1	in	in	ADP
fbem-332	40	2	2013	2013	NUM
fbem-332	40	3	,	,	PUNCT
fbem-332	40	4	the	the	DET
fbem-332	40	5	inflated	inflated	ADJ
fbem-332	40	6	contract	contract	NOUN
fbem-332	40	7	price	price	NOUN
fbem-332	40	8	was	be	AUX
fbem-332	40	9	1.49	1.49	NUM
fbem-332	40	10	million	million	NUM
fbem-332	40	11	yuan	yuan	NOUN
fbem-332	40	12	,	,	PUNCT
fbem-332	40	13	involving	involve	VERB
fbem-332	40	14	14	14	NUM
fbem-332	40	15	customers	customer	NOUN
fbem-332	40	16	and	and	CCONJ
fbem-332	40	17	44	44	NUM
fbem-332	40	18	machine	machine	NOUN
fbem-332	40	19	tools	tool	NOUN
fbem-332	40	20	.	.	PUNCT
fbem-332	41	1	in	in	ADP
fbem-332	41	2	2014	2014	NUM
fbem-332	41	3	,	,	PUNCT
fbem-332	41	4	the	the	DET
fbem-332	41	5	inflated	inflated	ADJ
fbem-332	41	6	contract	contract	NOUN
fbem-332	41	7	price	price	NOUN
fbem-332	41	8	was	be	AUX
fbem-332	41	9	620,000	620,000	NUM
fbem-332	41	10	yuan	yuan	NOUN
fbem-332	41	11	,	,	PUNCT
fbem-332	41	12	involving	involve	VERB
fbem-332	41	13	10	10	NUM
fbem-332	41	14	customers	customer	NOUN
fbem-332	41	15	and	and	CCONJ
fbem-332	41	16	22	22	NUM
fbem-332	41	17	machine	machine	NOUN
fbem-332	41	18	tools	tool	NOUN
fbem-332	41	19	.	.	PUNCT
fbem-332	42	1	2.3.2	2.3.2	NUM
fbem-332	42	2	.	.	NOUN
fbem-332	42	3	inflated	inflate	VERB
fbem-332	42	4	profits	profit	NOUN
fbem-332	42	5	in	in	ADP
fbem-332	42	6	accordance	accordance	NOUN
fbem-332	42	7	with	with	ADP
fbem-332	42	8	the	the	DET
fbem-332	42	9	accounting	accounting	NOUN
fbem-332	42	10	standards	standard	NOUN
fbem-332	42	11	in	in	ADP
fbem-332	42	12	china	china	PROPN
fbem-332	42	13	,	,	PUNCT
fbem-332	42	14	issued	issue	VERB
fbem-332	42	15	by	by	ADP
fbem-332	42	16	the	the	DET
fbem-332	42	17	enterprise	enterprise	NOUN
fbem-332	42	18	to	to	ADP
fbem-332	42	19	the	the	DET
fbem-332	42	20	worker	worker	NOUN
fbem-332	42	21	of	of	ADP
fbem-332	42	22	termination	termination	NOUN
fbem-332	42	23	benefits	benefit	NOUN
fbem-332	42	24	,	,	PUNCT
fbem-332	42	25	compensation	compensation	NOUN
fbem-332	42	26	,	,	PUNCT
fbem-332	42	27	etc	etc	X
fbem-332	42	28	.	.	X
fbem-332	42	29	,	,	PUNCT
fbem-332	42	30	shall	shall	AUX
fbem-332	42	31	be	be	AUX
fbem-332	42	32	recorded	record	VERB
fbem-332	42	33	into	into	ADP
fbem-332	42	34	the	the	DET
fbem-332	42	35	profits	profit	NOUN
fbem-332	42	36	and	and	CCONJ
fbem-332	42	37	losses	loss	NOUN
fbem-332	42	38	of	of	ADP
fbem-332	42	39	the	the	DET
fbem-332	42	40	current	current	NOUN
fbem-332	42	41	,	,	PUNCT
fbem-332	42	42	in	in	ADP
fbem-332	42	43	accordance	accordance	NOUN
fbem-332	42	44	with	with	ADP
fbem-332	42	45	the	the	DET
fbem-332	42	46	labor	labor	NOUN
fbem-332	42	47	contract	contract	NOUN
fbem-332	42	48	relationship	relationship	NOUN
fbem-332	42	49	and	and	CCONJ
fbem-332	42	50	the	the	DET
fbem-332	42	51	compensation	compensation	NOUN
fbem-332	42	52	standard	standard	NOUN
fbem-332	42	53	,	,	PUNCT
fbem-332	42	54	etc	etc	X
fbem-332	42	55	.	.	X
fbem-332	42	56	,	,	PUNCT
fbem-332	42	57	shall	shall	AUX
fbem-332	42	58	be	be	AUX
fbem-332	42	59	confirmed	confirm	VERB
fbem-332	42	60	the	the	DET
fbem-332	42	61	current	current	ADJ
fbem-332	42	62	expenses	expense	NOUN
fbem-332	42	63	and	and	CCONJ
fbem-332	42	64	liabilities	liability	NOUN
fbem-332	42	65	,	,	PUNCT
fbem-332	42	66	and	and	CCONJ
fbem-332	42	67	kunming	kunming	NOUN
fbem-332	42	68	machine	machine	NOUN
fbem-332	42	69	tool	tool	NOUN
fbem-332	42	70	do	do	AUX
fbem-332	42	71	n't	not	PART
fbem-332	42	72	abide	abide	VERB
fbem-332	42	73	by	by	ADP
fbem-332	42	74	the	the	DET
fbem-332	42	75	relevant	relevant	ADJ
fbem-332	42	76	provision	provision	NOUN
fbem-332	42	77	,	,	PUNCT
fbem-332	42	78	by	by	ADP
fbem-332	42	79	the	the	DET
fbem-332	42	80	way	way	NOUN
fbem-332	42	81	73	73	NUM
fbem-332	42	82	is	be	AUX
fbem-332	42	83	retreated	retreat	VERB
fbem-332	42	84	inside	inside	ADP
fbem-332	42	85	the	the	DET
fbem-332	42	86	number	number	NOUN
fbem-332	42	87	,	,	PUNCT
fbem-332	42	88	less	less	ADJ
fbem-332	42	89	termination	termination	NOUN
fbem-332	42	90	benefits	benefit	NOUN
fbem-332	42	91	,	,	PUNCT
fbem-332	42	92	inflated	inflated	ADJ
fbem-332	42	93	profits	profit	NOUN
fbem-332	42	94	.	.	PUNCT
fbem-332	43	1	in	in	ADP
fbem-332	43	2	terms	term	NOUN
fbem-332	43	3	of	of	ADP
fbem-332	43	4	executive	executive	ADJ
fbem-332	43	5	compensation	compensation	NOUN
fbem-332	43	6	,	,	PUNCT
fbem-332	43	7	kunming	kunming	PROPN
fbem-332	43	8	machine	machine	NOUN
fbem-332	43	9	tool	tool	NOUN
fbem-332	43	10	passed	pass	VERB
fbem-332	43	11	the	the	DET
fbem-332	43	12	company	company	NOUN
fbem-332	43	13	's	's	PART
fbem-332	43	14	annual	annual	ADJ
fbem-332	43	15	executive	executive	NOUN
fbem-332	43	16	compensation	compensation	NOUN
fbem-332	43	17	evaluation	evaluation	NOUN
fbem-332	43	18	plan	plan	NOUN
fbem-332	43	19	in	in	ADP
fbem-332	43	20	2015	2015	NUM
fbem-332	43	21	and	and	CCONJ
fbem-332	43	22	2016	2016	NUM
fbem-332	43	23	respectively	respectively	ADV
fbem-332	43	24	,	,	PUNCT
fbem-332	43	25	and	and	CCONJ
fbem-332	43	26	the	the	DET
fbem-332	43	27	executive	executive	ADJ
fbem-332	43	28	compensation	compensation	NOUN
fbem-332	43	29	of	of	ADP
fbem-332	43	30	the	the	DET
fbem-332	43	31	year	year	NOUN
fbem-332	43	32	should	should	AUX
fbem-332	43	33	be	be	AUX
fbem-332	43	34	deducted	deduct	VERB
fbem-332	43	35	according	accord	VERB
fbem-332	43	36	to	to	ADP
fbem-332	43	37	the	the	DET
fbem-332	43	38	evaluation	evaluation	NOUN
fbem-332	43	39	plan	plan	NOUN
fbem-332	43	40	.	.	PUNCT
fbem-332	44	1	however	however	ADV
fbem-332	44	2	,	,	PUNCT
fbem-332	44	3	the	the	DET
fbem-332	44	4	financial	financial	ADJ
fbem-332	44	5	department	department	NOUN
fbem-332	44	6	did	do	AUX
fbem-332	44	7	not	not	PART
fbem-332	44	8	fully	fully	ADV
fbem-332	44	9	deduct	deduct	VERB
fbem-332	44	10	the	the	DET
fbem-332	44	11	executive	executive	ADJ
fbem-332	44	12	compensation	compensation	NOUN
fbem-332	44	13	,	,	PUNCT
fbem-332	44	14	and	and	CCONJ
fbem-332	44	15	the	the	DET
fbem-332	44	16	administrative	administrative	ADJ
fbem-332	44	17	expenses	expense	NOUN
fbem-332	44	18	of	of	ADP
fbem-332	44	19	2014	2014	NUM
fbem-332	44	20	and	and	CCONJ
fbem-332	44	21	2015	2015	NUM
fbem-332	44	22	were	be	AUX
fbem-332	44	23	understated	understate	VERB
fbem-332	44	24	by	by	ADP
fbem-332	44	25	1	1	NUM
fbem-332	44	26	million	million	NUM
fbem-332	44	27	yuan	yuan	NOUN
fbem-332	44	28	and	and	CCONJ
fbem-332	44	29	2.12	2.12	NUM
fbem-332	44	30	million	million	NUM
fbem-332	44	31	yuan	yuan	NOUN
fbem-332	44	32	respectively	respectively	ADV
fbem-332	44	33	.	.	PUNCT
fbem-332	45	1	from	from	ADP
fbem-332	45	2	2013	2013	NUM
fbem-332	45	3	to	to	ADP
fbem-332	45	4	2015	2015	NUM
fbem-332	45	5	,	,	PUNCT
fbem-332	45	6	kunming	kunming	PROPN
fbem-332	45	7	caused	cause	VERB
fbem-332	45	8	a	a	DET
fbem-332	45	9	total	total	NOUN
fbem-332	45	10	of	of	ADP
fbem-332	45	11	29.61	29.61	NUM
fbem-332	45	12	million	million	NUM
fbem-332	45	13	yuan	yuan	NOUN
fbem-332	45	14	in	in	ADP
fbem-332	45	15	inflated	inflated	ADJ
fbem-332	45	16	profits	profit	NOUN
fbem-332	45	17	by	by	ADP
fbem-332	45	18	underdrawing	underdrawe	VERB
fbem-332	45	19	dismissal	dismissal	NOUN
fbem-332	45	20	benefits	benefit	NOUN
fbem-332	45	21	and	and	CCONJ
fbem-332	45	22	executive	executive	ADJ
fbem-332	45	23	compensation	compensation	NOUN
fbem-332	45	24	.	.	PUNCT
fbem-332	46	1	2.3.3	2.3.3	NUM
fbem-332	46	2	.	.	X
fbem-332	46	3	false	false	ADJ
fbem-332	46	4	disclosure	disclosure	NOUN
fbem-332	46	5	since	since	SCONJ
fbem-332	46	6	2012	2012	NUM
fbem-332	46	7	,	,	PUNCT
fbem-332	46	8	the	the	DET
fbem-332	46	9	operating	operate	VERB
fbem-332	46	10	condition	condition	NOUN
fbem-332	46	11	of	of	ADP
fbem-332	46	12	kunming	kunming	PROPN
fbem-332	46	13	machine	machine	NOUN
fbem-332	46	14	tool	tool	NOUN
fbem-332	46	15	has	have	AUX
fbem-332	46	16	been	be	AUX
fbem-332	46	17	weakening	weaken	VERB
fbem-332	46	18	gradually	gradually	ADV
fbem-332	46	19	.	.	PUNCT
fbem-332	47	1	with	with	ADP
fbem-332	47	2	the	the	DET
fbem-332	47	3	help	help	NOUN
fbem-332	47	4	of	of	ADP
fbem-332	47	5	the	the	DET
fbem-332	47	6	means	mean	NOUN
fbem-332	47	7	of	of	ADP
fbem-332	47	8	falsely	falsely	ADV
fbem-332	47	9	increasing	increase	VERB
fbem-332	47	10	profits	profit	NOUN
fbem-332	47	11	,	,	PUNCT
fbem-332	47	12	the	the	DET
fbem-332	47	13	loss	loss	NOUN
fbem-332	47	14	was	be	AUX
fbem-332	47	15	disclosed	disclose	VERB
fbem-332	47	16	as	as	ADP
fbem-332	47	17	profit	profit	NOUN
fbem-332	47	18	in	in	ADP
fbem-332	47	19	the	the	DET
fbem-332	47	20	annual	annual	ADJ
fbem-332	47	21	report	report	NOUN
fbem-332	47	22	of	of	ADP
fbem-332	47	23	2013	2013	NUM
fbem-332	47	24	.	.	PUNCT
fbem-332	48	1	however	however	ADV
fbem-332	48	2	,	,	PUNCT
fbem-332	48	3	in	in	ADP
fbem-332	48	4	the	the	DET
fbem-332	48	5	following	follow	VERB
fbem-332	48	6	two	two	NUM
fbem-332	48	7	years	year	NOUN
fbem-332	48	8	,	,	PUNCT
fbem-332	48	9	the	the	DET
fbem-332	48	10	company	company	NOUN
fbem-332	48	11	's	's	PART
fbem-332	48	12	performance	performance	NOUN
fbem-332	48	13	was	be	AUX
fbem-332	48	14	still	still	ADV
fbem-332	48	15	in	in	ADP
fbem-332	48	16	deficit	deficit	NOUN
fbem-332	48	17	.	.	PUNCT
fbem-332	49	1	the	the	DET
fbem-332	49	2	data	datum	NOUN
fbem-332	49	3	disclosed	disclose	VERB
fbem-332	49	4	by	by	ADP
fbem-332	49	5	kunming	kunming	NOUN
fbem-332	49	6	machine	machine	NOUN
fbem-332	49	7	tool	tool	NOUN
fbem-332	49	8	in	in	ADP
fbem-332	49	9	its	its	PRON
fbem-332	49	10	annual	annual	ADJ
fbem-332	49	11	report	report	NOUN
fbem-332	49	12	from	from	ADP
fbem-332	49	13	2013	2013	NUM
fbem-332	49	14	to	to	ADP
fbem-332	49	15	2015	2015	NUM
fbem-332	49	16	all	all	PRON
fbem-332	49	17	had	have	VERB
fbem-332	49	18	the	the	DET
fbem-332	49	19	problem	problem	NOUN
fbem-332	49	20	of	of	ADP
fbem-332	49	21	false	false	ADJ
fbem-332	49	22	record	record	NOUN
fbem-332	49	23	,	,	PUNCT
fbem-332	49	24	which	which	PRON
fbem-332	49	25	constituted	constitute	VERB
fbem-332	49	26	the	the	DET
fbem-332	49	27	violation	violation	NOUN
fbem-332	49	28	of	of	ADP
fbem-332	49	29	information	information	NOUN
fbem-332	49	30	disclosure	disclosure	NOUN
fbem-332	49	31	and	and	CCONJ
fbem-332	49	32	involved	involve	VERB
fbem-332	49	33	96	96	NUM
fbem-332	49	34	million	million	NUM
fbem-332	49	35	yuan	yuan	NOUN
fbem-332	49	36	.	.	PUNCT
fbem-332	50	1	3	3	X
fbem-332	50	2	.	.	X
fbem-332	50	3	the	the	DET
fbem-332	50	4	motivation	motivation	NOUN
fbem-332	50	5	analysis	analysis	NOUN
fbem-332	50	6	of	of	ADP
fbem-332	50	7	fraud	fraud	NOUN
fbem-332	50	8	is	be	AUX
fbem-332	50	9	based	base	VERB
fbem-332	50	10	on	on	ADP
fbem-332	50	11	business	business	NOUN
fbem-332	50	12	ethics	ethic	NOUN
fbem-332	50	13	and	and	CCONJ
fbem-332	50	14	accounting	account	VERB
fbem-332	50	15	professional	professional	ADJ
fbem-332	50	16	ethics	ethic	NOUN
fbem-332	50	17	nowadays	nowadays	ADV
fbem-332	50	18	,	,	PUNCT
fbem-332	50	19	with	with	ADP
fbem-332	50	20	the	the	DET
fbem-332	50	21	continuous	continuous	ADJ
fbem-332	50	22	development	development	NOUN
fbem-332	50	23	of	of	ADP
fbem-332	50	24	chinese	chinese	ADJ
fbem-332	50	25	enterprises	enterprise	NOUN
fbem-332	50	26	,	,	PUNCT
fbem-332	50	27	the	the	DET
fbem-332	50	28	accounting	accounting	NOUN
fbem-332	50	29	industry	industry	NOUN
fbem-332	50	30	will	will	AUX
fbem-332	50	31	also	also	ADV
fbem-332	50	32	face	face	VERB
fbem-332	50	33	various	various	ADJ
fbem-332	50	34	opportunities	opportunity	NOUN
fbem-332	50	35	and	and	CCONJ
fbem-332	50	36	challenges	challenge	NOUN
fbem-332	50	37	.	.	PUNCT
fbem-332	51	1	among	among	ADP
fbem-332	51	2	them	they	PRON
fbem-332	51	3	,	,	PUNCT
fbem-332	51	4	business	business	NOUN
fbem-332	51	5	ethics	ethic	NOUN
fbem-332	51	6	and	and	CCONJ
fbem-332	51	7	accounting	account	VERB
fbem-332	51	8	professional	professional	ADJ
fbem-332	51	9	ethics	ethic	NOUN
fbem-332	51	10	have	have	AUX
fbem-332	51	11	always	always	ADV
fbem-332	51	12	been	be	AUX
fbem-332	51	13	a	a	DET
fbem-332	51	14	severe	severe	ADJ
fbem-332	51	15	challenge	challenge	NOUN
fbem-332	51	16	faced	face	VERB
fbem-332	51	17	by	by	ADP
fbem-332	51	18	enterprises	enterprise	NOUN
fbem-332	51	19	and	and	CCONJ
fbem-332	51	20	accountants	accountant	NOUN
fbem-332	51	21	.	.	PUNCT
fbem-332	52	1	as	as	ADP
fbem-332	52	2	a	a	DET
fbem-332	52	3	key	key	ADJ
fbem-332	52	4	link	link	NOUN
fbem-332	52	5	in	in	ADP
fbem-332	52	6	the	the	DET
fbem-332	52	7	market	market	NOUN
fbem-332	52	8	economy	economy	NOUN
fbem-332	52	9	,	,	PUNCT
fbem-332	52	10	the	the	DET
fbem-332	52	11	quality	quality	NOUN
fbem-332	52	12	of	of	ADP
fbem-332	52	13	accounting	accounting	NOUN
fbem-332	52	14	work	work	NOUN
fbem-332	52	15	will	will	AUX
fbem-332	52	16	affect	affect	VERB
fbem-332	52	17	the	the	DET
fbem-332	52	18	rights	right	NOUN
fbem-332	52	19	and	and	CCONJ
fbem-332	52	20	interests	interest	NOUN
fbem-332	52	21	of	of	ADP
fbem-332	52	22	operators	operator	NOUN
fbem-332	52	23	,	,	PUNCT
fbem-332	52	24	investors	investor	NOUN
fbem-332	52	25	and	and	CCONJ
fbem-332	52	26	the	the	DET
fbem-332	52	27	public	public	NOUN
fbem-332	52	28	,	,	PUNCT
fbem-332	52	29	thus	thus	ADV
fbem-332	52	30	affecting	affect	VERB
fbem-332	52	31	the	the	DET
fbem-332	52	32	overall	overall	ADJ
fbem-332	52	33	economic	economic	ADJ
fbem-332	52	34	operation	operation	NOUN
fbem-332	52	35	of	of	ADP
fbem-332	52	36	the	the	DET
fbem-332	52	37	society	society	NOUN
fbem-332	52	38	.	.	PUNCT
fbem-332	53	1	therefore	therefore	ADV
fbem-332	53	2	,	,	PUNCT
fbem-332	53	3	accounting	accounting	NOUN
fbem-332	53	4	practitioners	practitioner	NOUN
fbem-332	53	5	should	should	AUX
fbem-332	53	6	not	not	PART
fbem-332	53	7	only	only	ADV
fbem-332	53	8	abide	abide	VERB
fbem-332	53	9	by	by	ADP
fbem-332	53	10	laws	law	NOUN
fbem-332	53	11	and	and	CCONJ
fbem-332	53	12	regulations	regulation	NOUN
fbem-332	53	13	,	,	PUNCT
fbem-332	53	14	but	but	CCONJ
fbem-332	53	15	also	also	ADV
fbem-332	53	16	have	have	VERB
fbem-332	53	17	the	the	DET
fbem-332	53	18	corresponding	corresponding	ADJ
fbem-332	53	19	professional	professional	ADJ
fbem-332	53	20	ethics	ethic	NOUN
fbem-332	53	21	;	;	PUNCT
fbem-332	53	22	the	the	PRON
fbem-332	53	23	more	more	ADV
fbem-332	53	24	the	the	DET
fbem-332	53	25	market	market	NOUN
fbem-332	53	26	economy	economy	NOUN
fbem-332	53	27	develops	develop	VERB
fbem-332	53	28	,	,	PUNCT
fbem-332	53	29	the	the	PRON
fbem-332	53	30	higher	high	ADJ
fbem-332	53	31	the	the	DET
fbem-332	53	32	professional	professional	ADJ
fbem-332	53	33	ethics	ethic	NOUN
fbem-332	53	34	level	level	NOUN
fbem-332	53	35	of	of	ADP
fbem-332	53	36	accounting	accounting	NOUN
fbem-332	53	37	work	work	NOUN
fbem-332	53	38	is	be	AUX
fbem-332	53	39	required	require	VERB
fbem-332	53	40	.	.	PUNCT
fbem-332	54	1	3.1	3.1	NUM
fbem-332	54	2	.	.	PUNCT
fbem-332	54	3	self	self	NOUN
fbem-332	54	4	-	-	PUNCT
fbem-332	54	5	interest	interest	NOUN
fbem-332	54	6	needs	need	NOUN
fbem-332	54	7	to	to	PART
fbem-332	54	8	conflict	conflict	VERB
fbem-332	54	9	with	with	ADP
fbem-332	54	10	business	business	NOUN
fbem-332	54	11	ethics	ethic	NOUN
fbem-332	54	12	the	the	DET
fbem-332	54	13	compensation	compensation	NOUN
fbem-332	54	14	of	of	ADP
fbem-332	54	15	the	the	DET
fbem-332	54	16	management	management	NOUN
fbem-332	54	17	of	of	ADP
fbem-332	54	18	a	a	DET
fbem-332	54	19	company	company	NOUN
fbem-332	54	20	is	be	AUX
fbem-332	54	21	often	often	ADV
fbem-332	54	22	related	relate	VERB
fbem-332	54	23	to	to	ADP
fbem-332	54	24	the	the	DET
fbem-332	54	25	economic	economic	ADJ
fbem-332	54	26	status	status	NOUN
fbem-332	54	27	and	and	CCONJ
fbem-332	54	28	profit	profit	NOUN
fbem-332	54	29	level	level	NOUN
fbem-332	54	30	of	of	ADP
fbem-332	54	31	the	the	DET
fbem-332	54	32	company	company	NOUN
fbem-332	54	33	.	.	PUNCT
fbem-332	55	1	however	however	ADV
fbem-332	55	2	,	,	PUNCT
fbem-332	55	3	in	in	ADP
fbem-332	55	4	order	order	NOUN
fbem-332	55	5	to	to	PART
fbem-332	55	6	maximize	maximize	VERB
fbem-332	55	7	personal	personal	ADJ
fbem-332	55	8	interests	interest	NOUN
fbem-332	55	9	,	,	PUNCT
fbem-332	55	10	some	some	DET
fbem-332	55	11	management	management	NOUN
fbem-332	55	12	often	often	ADV
fbem-332	55	13	neglect	neglect	VERB
fbem-332	55	14	or	or	CCONJ
fbem-332	55	15	ignore	ignore	VERB
fbem-332	55	16	the	the	DET
fbem-332	55	17	interests	interest	NOUN
fbem-332	55	18	of	of	ADP
fbem-332	55	19	shareholders	shareholder	NOUN
fbem-332	55	20	and	and	CCONJ
fbem-332	55	21	only	only	ADV
fbem-332	55	22	focus	focus	VERB
fbem-332	55	23	on	on	ADP
fbem-332	55	24	the	the	DET
fbem-332	55	25	short	short	ADJ
fbem-332	55	26	-	-	PUNCT
fbem-332	55	27	term	term	NOUN
fbem-332	55	28	development	development	NOUN
fbem-332	55	29	of	of	ADP
fbem-332	55	30	the	the	DET
fbem-332	55	31	company	company	NOUN
fbem-332	55	32	,	,	PUNCT
fbem-332	55	33	putting	put	VERB
fbem-332	55	34	their	their	PRON
fbem-332	55	35	own	own	ADJ
fbem-332	55	36	performance	performance	NOUN
fbem-332	55	37	in	in	ADP
fbem-332	55	38	the	the	DET
fbem-332	55	39	first	first	ADJ
fbem-332	55	40	place	place	NOUN
fbem-332	55	41	.	.	PUNCT
fbem-332	56	1	in	in	ADP
fbem-332	56	2	order	order	NOUN
fbem-332	56	3	to	to	PART
fbem-332	56	4	achieve	achieve	VERB
fbem-332	56	5	this	this	DET
fbem-332	56	6	goal	goal	NOUN
fbem-332	56	7	,	,	PUNCT
fbem-332	56	8	some	some	DET
fbem-332	56	9	management	management	NOUN
fbem-332	56	10	even	even	ADV
fbem-332	56	11	use	use	VERB
fbem-332	56	12	financial	financial	ADJ
fbem-332	56	13	fraud	fraud	NOUN
fbem-332	56	14	to	to	PART
fbem-332	56	15	make	make	VERB
fbem-332	56	16	their	their	PRON
fbem-332	56	17	own	own	ADJ
fbem-332	56	18	performance	performance	NOUN
fbem-332	56	19	"	"	PUNCT
fbem-332	56	20	better	well	ADJ
fbem-332	56	21	"	"	PUNCT
fbem-332	56	22	.	.	PUNCT
fbem-332	57	1	as	as	ADP
fbem-332	57	2	the	the	DET
fbem-332	57	3	management	management	NOUN
fbem-332	57	4	of	of	ADP
fbem-332	57	5	kunming	kunming	PROPN
fbem-332	57	6	machine	machine	NOUN
fbem-332	57	7	tool	tool	PROPN
fbem-332	57	8	,	,	PUNCT
fbem-332	57	9	wang	wang	PROPN
fbem-332	57	10	xing	xing	PROPN
fbem-332	57	11	and	and	CCONJ
fbem-332	57	12	others	other	NOUN
fbem-332	57	13	'	'	PART
fbem-332	57	14	remuneration	remuneration	NOUN
fbem-332	57	15	also	also	ADV
fbem-332	57	16	depended	depend	VERB
fbem-332	57	17	on	on	ADP
fbem-332	57	18	the	the	DET
fbem-332	57	19	enterprise	enterprise	NOUN
fbem-332	57	20	's	's	PART
fbem-332	57	21	operating	operating	NOUN
fbem-332	57	22	results	result	NOUN
fbem-332	57	23	.	.	PUNCT
fbem-332	58	1	however	however	ADV
fbem-332	58	2	,	,	PUNCT
fbem-332	58	3	when	when	SCONJ
fbem-332	58	4	the	the	DET
fbem-332	58	5	performance	performance	NOUN
fbem-332	58	6	of	of	ADP
fbem-332	58	7	kunming	kunming	PROPN
fbem-332	58	8	machine	machine	NOUN
fbem-332	58	9	tool	tool	NOUN
fbem-332	58	10	declined	decline	VERB
fbem-332	58	11	,	,	PUNCT
fbem-332	58	12	wang	wang	PROPN
fbem-332	58	13	xing	xing	PROPN
fbem-332	58	14	and	and	CCONJ
fbem-332	58	15	others	other	NOUN
fbem-332	58	16	colluded	collude	VERB
fbem-332	58	17	to	to	PART
fbem-332	58	18	commit	commit	VERB
fbem-332	58	19	financial	financial	ADJ
fbem-332	58	20	fraud	fraud	NOUN
fbem-332	58	21	out	out	ADP
fbem-332	58	22	of	of	ADP
fbem-332	58	23	personal	personal	ADJ
fbem-332	58	24	interests	interest	NOUN
fbem-332	58	25	,	,	PUNCT
fbem-332	58	26	causing	cause	VERB
fbem-332	58	27	great	great	ADJ
fbem-332	58	28	damage	damage	NOUN
fbem-332	58	29	to	to	ADP
fbem-332	58	30	the	the	DET
fbem-332	58	31	interests	interest	NOUN
fbem-332	58	32	of	of	ADP
fbem-332	58	33	investors	investor	NOUN
fbem-332	58	34	.	.	PUNCT
fbem-332	59	1	the	the	DET
fbem-332	59	2	emergence	emergence	NOUN
fbem-332	59	3	of	of	ADP
fbem-332	59	4	false	false	ADJ
fbem-332	59	5	accounting	accounting	NOUN
fbem-332	59	6	information	information	NOUN
fbem-332	59	7	in	in	ADP
fbem-332	59	8	a	a	DET
fbem-332	59	9	company	company	NOUN
fbem-332	59	10	is	be	AUX
fbem-332	59	11	due	due	ADJ
fbem-332	59	12	to	to	ADP
fbem-332	59	13	the	the	DET
fbem-332	59	14	violation	violation	NOUN
fbem-332	59	15	of	of	ADP
fbem-332	59	16	moral	moral	ADJ
fbem-332	59	17	principles	principle	NOUN
fbem-332	59	18	and	and	CCONJ
fbem-332	59	19	norms	norm	NOUN
fbem-332	59	20	by	by	ADP
fbem-332	59	21	the	the	DET
fbem-332	59	22	subject	subject	NOUN
fbem-332	59	23	of	of	ADP
fbem-332	59	24	human	human	ADJ
fbem-332	59	25	behavior	behavior	NOUN
fbem-332	59	26	,	,	PUNCT
fbem-332	59	27	which	which	PRON
fbem-332	59	28	is	be	AUX
fbem-332	59	29	inseparable	inseparable	ADJ
fbem-332	59	30	from	from	ADP
fbem-332	59	31	the	the	DET
fbem-332	59	32	moral	moral	ADJ
fbem-332	59	33	cultivation	cultivation	NOUN
fbem-332	59	34	and	and	CCONJ
fbem-332	59	35	spiritual	spiritual	ADJ
fbem-332	59	36	quality	quality	NOUN
fbem-332	59	37	of	of	ADP
fbem-332	59	38	the	the	DET
fbem-332	59	39	management	management	NOUN
fbem-332	59	40	at	at	ADP
fbem-332	59	41	that	that	PRON
fbem-332	59	42	time[2	time[2	PROPN
fbem-332	59	43	]	]	PUNCT
fbem-332	59	44	.	.	PUNCT
fbem-332	60	1	3.2	3.2	NUM
fbem-332	60	2	.	.	PUNCT
fbem-332	61	1	the	the	DET
fbem-332	61	2	accounting	accounting	NOUN
fbem-332	61	3	personnel	personnel	NOUN
fbem-332	61	4	of	of	ADP
fbem-332	61	5	the	the	DET
fbem-332	61	6	company	company	NOUN
fbem-332	61	7	are	be	AUX
fbem-332	61	8	not	not	PART
fbem-332	61	9	highly	highly	ADV
fbem-332	61	10	qualified	qualified	ADJ
fbem-332	61	11	accounting	accounting	NOUN
fbem-332	61	12	industry	industry	NOUN
fbem-332	61	13	entry	entry	NOUN
fbem-332	61	14	threshold	threshold	NOUN
fbem-332	61	15	is	be	AUX
fbem-332	61	16	low	low	ADJ
fbem-332	61	17	,	,	PUNCT
fbem-332	61	18	the	the	DET
fbem-332	61	19	company	company	NOUN
fbem-332	61	20	's	's	PART
fbem-332	61	21	basic	basic	ADJ
fbem-332	61	22	level	level	NOUN
fbem-332	61	23	of	of	ADP
fbem-332	61	24	accounting	accounting	NOUN
fbem-332	61	25	personnel	personnel	NOUN
fbem-332	61	26	not	not	PART
fbem-332	61	27	enough	enough	ADJ
fbem-332	61	28	professional	professional	ADJ
fbem-332	61	29	quality	quality	NOUN
fbem-332	61	30	,	,	PUNCT
fbem-332	61	31	conformist	conformist	ADJ
fbem-332	61	32	,	,	PUNCT
fbem-332	61	33	not	not	PART
fbem-332	61	34	aspirant	aspirant	ADJ
fbem-332	61	35	,	,	PUNCT
fbem-332	61	36	inaction	inaction	NOUN
fbem-332	61	37	,	,	PUNCT
fbem-332	61	38	passive	passive	ADJ
fbem-332	61	39	,	,	PUNCT
fbem-332	61	40	lack	lack	NOUN
fbem-332	61	41	of	of	ADP
fbem-332	61	42	professional	professional	ADJ
fbem-332	61	43	dedication	dedication	NOUN
fbem-332	61	44	.	.	PUNCT
fbem-332	62	1	they	they	PRON
fbem-332	62	2	have	have	VERB
fbem-332	62	3	low	low	ADJ
fbem-332	62	4	professional	professional	ADJ
fbem-332	62	5	and	and	CCONJ
fbem-332	62	6	technical	technical	ADJ
fbem-332	62	7	level	level	NOUN
fbem-332	62	8	,	,	PUNCT
fbem-332	62	9	lack	lack	NOUN
fbem-332	62	10	of	of	ADP
fbem-332	62	11	professional	professional	ADJ
fbem-332	62	12	knowledge	knowledge	NOUN
fbem-332	62	13	,	,	PUNCT
fbem-332	62	14	no	no	DET
fbem-332	62	15	firm	firm	ADJ
fbem-332	62	16	position	position	NOUN
fbem-332	62	17	,	,	PUNCT
fbem-332	62	18	often	often	ADV
fbem-332	62	19	do	do	AUX
fbem-332	62	20	not	not	PART
fbem-332	62	21	learn	learn	VERB
fbem-332	62	22	the	the	DET
fbem-332	62	23	law	law	NOUN
fbem-332	62	24	,	,	PUNCT
fbem-332	62	25	do	do	AUX
fbem-332	62	26	not	not	PART
fbem-332	62	27	understand	understand	VERB
fbem-332	62	28	the	the	DET
fbem-332	62	29	law	law	NOUN
fbem-332	62	30	,	,	PUNCT
fbem-332	62	31	lack	lack	NOUN
fbem-332	62	32	of	of	ADP
fbem-332	62	33	judgment	judgment	NOUN
fbem-332	62	34	ability	ability	NOUN
fbem-332	62	35	,	,	PUNCT
fbem-332	62	36	blindly	blindly	ADV
fbem-332	62	37	listen	listen	VERB
fbem-332	62	38	to	to	ADP
fbem-332	62	39	the	the	DET
fbem-332	62	40	upper	upper	ADJ
fbem-332	62	41	management	management	NOUN
fbem-332	62	42	arrangement	arrangement	NOUN
fbem-332	62	43	,	,	PUNCT
fbem-332	62	44	when	when	SCONJ
fbem-332	62	45	giving	give	VERB
fbem-332	62	46	some	some	DET
fbem-332	62	47	interest	interest	NOUN
fbem-332	62	48	temptation	temptation	NOUN
fbem-332	62	49	,	,	PUNCT
fbem-332	62	50	easy	easy	ADJ
fbem-332	62	51	to	to	PART
fbem-332	62	52	shake	shake	VERB
fbem-332	62	53	the	the	DET
fbem-332	62	54	inner	inner	ADJ
fbem-332	62	55	position	position	NOUN
fbem-332	62	56	to	to	PART
fbem-332	62	57	participate	participate	VERB
fbem-332	62	58	in	in	ADP
fbem-332	62	59	financial	financial	ADJ
fbem-332	62	60	fraud	fraud	NOUN
fbem-332	62	61	.	.	PUNCT
fbem-332	63	1	secondly	secondly	ADV
fbem-332	63	2	,	,	PUNCT
fbem-332	63	3	the	the	DET
fbem-332	63	4	senior	senior	ADJ
fbem-332	63	5	management	management	NOUN
fbem-332	63	6	of	of	ADP
fbem-332	63	7	the	the	DET
fbem-332	63	8	company	company	NOUN
fbem-332	63	9	has	have	VERB
fbem-332	63	10	poor	poor	ADJ
fbem-332	63	11	performance	performance	NOUN
fbem-332	63	12	in	in	ADP
fbem-332	63	13	accounting	accounting	NOUN
fbem-332	63	14	and	and	CCONJ
fbem-332	63	15	turns	turn	VERB
fbem-332	63	16	a	a	DET
fbem-332	63	17	blind	blind	ADJ
fbem-332	63	18	eye	eye	NOUN
fbem-332	63	19	to	to	ADP
fbem-332	63	20	the	the	DET
fbem-332	63	21	principles	principle	NOUN
fbem-332	63	22	of	of	ADP
fbem-332	63	23	seeking	seek	VERB
fbem-332	63	24	truth	truth	NOUN
fbem-332	63	25	from	from	ADP
fbem-332	63	26	facts	fact	NOUN
fbem-332	63	27	and	and	CCONJ
fbem-332	63	28	objectivity	objectivity	NOUN
fbem-332	63	29	.	.	PUNCT
fbem-332	64	1	in	in	ADP
fbem-332	64	2	order	order	NOUN
fbem-332	64	3	to	to	PART
fbem-332	64	4	achieve	achieve	VERB
fbem-332	64	5	a	a	DET
fbem-332	64	6	certain	certain	ADJ
fbem-332	64	7	goal	goal	NOUN
fbem-332	64	8	,	,	PUNCT
fbem-332	64	9	deliberate	deliberate	ADJ
fbem-332	64	10	financial	financial	ADJ
fbem-332	64	11	fraud	fraud	NOUN
fbem-332	64	12	,	,	PUNCT
fbem-332	64	13	distortion	distortion	NOUN
fbem-332	64	14	of	of	ADP
fbem-332	64	15	facts	fact	NOUN
fbem-332	64	16	,	,	PUNCT
fbem-332	64	17	for	for	ADP
fbem-332	64	18	accounting	account	VERB
fbem-332	64	19	information	information	NOUN
fbem-332	64	20	users	user	NOUN
fbem-332	64	21	to	to	PART
fbem-332	64	22	make	make	VERB
fbem-332	64	23	decisions	decision	NOUN
fbem-332	64	24	to	to	PART
fbem-332	64	25	bring	bring	VERB
fbem-332	64	26	great	great	ADJ
fbem-332	64	27	difficulties	difficulty	NOUN
fbem-332	64	28	.	.	PUNCT
fbem-332	65	1	3.3	3.3	NUM
fbem-332	65	2	.	.	PUNCT
fbem-332	66	1	the	the	DET
fbem-332	66	2	independence	independence	NOUN
fbem-332	66	3	of	of	ADP
fbem-332	66	4	audit	audit	NOUN
fbem-332	66	5	work	work	NOUN
fbem-332	66	6	is	be	AUX
fbem-332	66	7	problematic	problematic	ADJ
fbem-332	66	8	internal	internal	ADJ
fbem-332	66	9	audit	audit	NOUN
fbem-332	66	10	committee	committee	NOUN
fbem-332	66	11	and	and	CCONJ
fbem-332	66	12	the	the	DET
fbem-332	66	13	independent	independent	ADJ
fbem-332	66	14	director	director	NOUN
fbem-332	66	15	system	system	NOUN
fbem-332	66	16	become	become	VERB
fbem-332	66	17	a	a	DET
fbem-332	66	18	mere	mere	ADJ
fbem-332	66	19	formality	formality	NOUN
fbem-332	66	20	,	,	PUNCT
fbem-332	66	21	according	accord	VERB
fbem-332	66	22	to	to	ADP
fbem-332	66	23	the	the	DET
fbem-332	66	24	regulations	regulation	NOUN
fbem-332	66	25	of	of	ADP
fbem-332	66	26	the	the	DET
fbem-332	66	27	company	company	NOUN
fbem-332	66	28	law	law	NOUN
fbem-332	66	29	,	,	PUNCT
fbem-332	66	30	directors	director	NOUN
fbem-332	66	31	and	and	CCONJ
fbem-332	66	32	senior	senior	ADJ
fbem-332	66	33	managers	manager	NOUN
fbem-332	66	34	shall	shall	AUX
fbem-332	66	35	not	not	PART
fbem-332	66	36	concurrently	concurrently	ADV
fbem-332	66	37	hold	hold	VERB
fbem-332	66	38	the	the	DET
fbem-332	66	39	position	position	NOUN
fbem-332	66	40	of	of	ADP
fbem-332	66	41	the	the	DET
fbem-332	66	42	supervisors	supervisor	NOUN
fbem-332	66	43	,	,	PUNCT
fbem-332	66	44	and	and	CCONJ
fbem-332	66	45	kunming	kunming	NOUN
fbem-332	66	46	machine	machine	NOUN
fbem-332	66	47	tool	tool	NOUN
fbem-332	66	48	of	of	ADP
fbem-332	66	49	the	the	DET
fbem-332	66	50	board	board	NOUN
fbem-332	66	51	of	of	ADP
fbem-332	66	52	directors	director	NOUN
fbem-332	66	53	and	and	CCONJ
fbem-332	66	54	management	management	NOUN
fbem-332	66	55	personnel	personnel	NOUN
fbem-332	66	56	are	be	AUX
fbem-332	66	57	highly	highly	ADV
fbem-332	66	58	overlap	overlap	NOUN
fbem-332	66	59	,	,	PUNCT
fbem-332	66	60	can	can	AUX
fbem-332	66	61	not	not	PART
fbem-332	66	62	guarantee	guarantee	VERB
fbem-332	66	63	its	its	PRON
fbem-332	66	64	audit	audit	NOUN
fbem-332	66	65	work	work	NOUN
fbem-332	66	66	without	without	ADP
fbem-332	66	67	interference	interference	NOUN
fbem-332	66	68	,	,	PUNCT
fbem-332	66	69	the	the	DET
fbem-332	66	70	auditing	auditing	NOUN
fbem-332	66	71	department	department	NOUN
fbem-332	66	72	can	can	AUX
fbem-332	66	73	be	be	AUX
fbem-332	66	74	evaded	evade	VERB
fbem-332	66	75	,	,	PUNCT
fbem-332	66	76	difficult	difficult	ADJ
fbem-332	66	77	to	to	PART
fbem-332	66	78	play	play	VERB
fbem-332	66	79	a	a	DET
fbem-332	66	80	role	role	NOUN
fbem-332	66	81	,	,	PUNCT
fbem-332	66	82	it	it	PRON
fbem-332	66	83	was	be	AUX
fbem-332	66	84	an	an	DET
fbem-332	66	85	opportunity	opportunity	NOUN
fbem-332	66	86	for	for	ADP
fbem-332	66	87	fraud	fraud	NOUN
fbem-332	66	88	,	,	PUNCT
fbem-332	66	89	promote	promote	VERB
fbem-332	66	90	the	the	DET
fbem-332	66	91	further	further	ADJ
fbem-332	66	92	occurrence	occurrence	NOUN
fbem-332	66	93	of	of	ADP
fbem-332	66	94	fraud	fraud	NOUN
fbem-332	66	95	.	.	PUNCT
fbem-332	67	1	at	at	ADP
fbem-332	67	2	the	the	DET
fbem-332	67	3	same	same	ADJ
fbem-332	67	4	time	time	NOUN
fbem-332	67	5	,	,	PUNCT
fbem-332	67	6	the	the	DET
fbem-332	67	7	independence	independence	NOUN
fbem-332	67	8	of	of	ADP
fbem-332	67	9	the	the	DET
fbem-332	67	10	external	external	ADJ
fbem-332	67	11	audit	audit	NOUN
fbem-332	67	12	body	body	NOUN
fbem-332	67	13	of	of	ADP
fbem-332	67	14	the	the	DET
fbem-332	67	15	company	company	NOUN
fbem-332	67	16	also	also	ADV
fbem-332	67	17	has	have	VERB
fbem-332	67	18	problems	problem	NOUN
fbem-332	67	19	.	.	PUNCT
fbem-332	68	1	although	although	SCONJ
fbem-332	68	2	the	the	DET
fbem-332	68	3	fraud	fraud	NOUN
fbem-332	68	4	means	mean	VERB
fbem-332	68	5	of	of	ADP
fbem-332	68	6	kunming	kunming	PROPN
fbem-332	68	7	machine	machine	NOUN
fbem-332	68	8	tool	tool	NOUN
fbem-332	68	9	are	be	AUX
fbem-332	68	10	hidden	hide	VERB
fbem-332	68	11	,	,	PUNCT
fbem-332	68	12	there	there	PRON
fbem-332	68	13	are	be	VERB
fbem-332	68	14	still	still	ADV
fbem-332	68	15	clues	clue	NOUN
fbem-332	68	16	to	to	PART
fbem-332	68	17	be	be	AUX
fbem-332	68	18	found	find	VERB
fbem-332	68	19	,	,	PUNCT
fbem-332	68	20	while	while	SCONJ
fbem-332	68	21	the	the	DET
fbem-332	68	22	external	external	ADJ
fbem-332	68	23	audit	audit	NOUN
fbem-332	68	24	body	body	NOUN
fbem-332	68	25	did	do	AUX
fbem-332	68	26	not	not	PART
fbem-332	68	27	comply	comply	VERB
fbem-332	68	28	with	with	ADP
fbem-332	68	29	the	the	DET
fbem-332	68	30	accounting	accounting	NOUN
fbem-332	68	31	standards	standard	NOUN
fbem-332	68	32	and	and	CCONJ
fbem-332	68	33	questioned	question	VERB
fbem-332	68	34	its	its	PRON
fbem-332	68	35	financial	financial	ADJ
fbem-332	68	36	statements[3	statements[3	PROPN
fbem-332	68	37	]	]	X
fbem-332	68	38	.	.	PUNCT
fbem-332	69	1	because	because	SCONJ
fbem-332	69	2	the	the	DET
fbem-332	69	3	auditor	auditor	NOUN
fbem-332	69	4	is	be	AUX
fbem-332	69	5	from	from	ADP
fbem-332	69	6	the	the	DET
fbem-332	69	7	audited	audit	VERB
fbem-332	69	8	company	company	NOUN
fbem-332	69	9	to	to	PART
fbem-332	69	10	obtain	obtain	VERB
fbem-332	69	11	audit	audit	NOUN
fbem-332	69	12	fees	fee	NOUN
fbem-332	69	13	,	,	PUNCT
fbem-332	69	14	which	which	PRON
fbem-332	69	15	will	will	AUX
fbem-332	69	16	inevitably	inevitably	ADV
fbem-332	69	17	produce	produce	VERB
fbem-332	69	18	bad	bad	ADJ
fbem-332	69	19	practices	practice	NOUN
fbem-332	69	20	,	,	PUNCT
fbem-332	69	21	and	and	CCONJ
fbem-332	69	22	because	because	SCONJ
fbem-332	69	23	the	the	DET
fbem-332	69	24	firm	firm	ADJ
fbem-332	69	25	industry	industry	NOUN
fbem-332	69	26	competition	competition	NOUN
fbem-332	69	27	is	be	AUX
fbem-332	69	28	fierce	fierce	ADJ
fbem-332	69	29	,	,	PUNCT
fbem-332	69	30	accounting	accounting	NOUN
fbem-332	69	31	firms	firm	NOUN
fbem-332	69	32	are	be	AUX
fbem-332	69	33	easy	easy	ADJ
fbem-332	69	34	to	to	PART
fbem-332	69	35	be	be	AUX
fbem-332	69	36	"	"	PUNCT
fbem-332	69	37	led	lead	VERB
fbem-332	69	38	by	by	ADP
fbem-332	69	39	the	the	DET
fbem-332	69	40	nose	nose	NOUN
fbem-332	69	41	"	"	PUNCT
fbem-332	69	42	,	,	PUNCT
fbem-332	69	43	and	and	CCONJ
fbem-332	69	44	the	the	DET
fbem-332	69	45	audited	audit	VERB
fbem-332	69	46	company	company	NOUN
fbem-332	69	47	in	in	ADP
fbem-332	69	48	collusion	collusion	NOUN
fbem-332	69	49	,	,	PUNCT
fbem-332	69	50	together	together	ADV
fbem-332	69	51	in	in	ADP
fbem-332	69	52	financial	financial	ADJ
fbem-332	69	53	fraud	fraud	NOUN
fbem-332	69	54	.	.	PUNCT
fbem-332	70	1	4	4	X
fbem-332	70	2	.	.	X
fbem-332	70	3	financial	financial	ADJ
fbem-332	70	4	fraud	fraud	PROPN
fbem-332	70	5	prevention	prevention	NOUN
fbem-332	70	6	suggestions	suggestion	NOUN
fbem-332	70	7	and	and	CCONJ
fbem-332	70	8	strategies	strategy	NOUN
fbem-332	70	9	similar	similar	ADJ
fbem-332	70	10	to	to	ADP
fbem-332	70	11	the	the	DET
fbem-332	70	12	kunming	kunming	PROPN
fbem-332	70	13	machine	machine	NOUN
fbem-332	70	14	tool	tool	PROPN
fbem-332	70	15	such	such	ADJ
fbem-332	70	16	financial	financial	ADJ
fbem-332	70	17	fraud	fraud	NOUN
fbem-332	70	18	cases	case	NOUN
fbem-332	70	19	,	,	PUNCT
fbem-332	70	20	these	these	PRON
fbem-332	70	21	are	be	AUX
fbem-332	70	22	leading	lead	VERB
fbem-332	70	23	to	to	ADP
fbem-332	70	24	the	the	DET
fbem-332	70	25	distortion	distortion	NOUN
fbem-332	70	26	of	of	ADP
fbem-332	70	27	financial	financial	ADJ
fbem-332	70	28	data	datum	NOUN
fbem-332	70	29	,	,	PUNCT
fbem-332	70	30	its	its	PRON
fbem-332	70	31	generation	generation	NOUN
fbem-332	70	32	of	of	ADP
fbem-332	70	33	many	many	ADJ
fbem-332	70	34	factors	factor	NOUN
fbem-332	70	35	;	;	PUNCT
fbem-332	70	36	accounting	account	VERB
fbem-332	70	37	information	information	NOUN
fbem-332	70	38	distortion	distortion	NOUN
fbem-332	70	39	is	be	AUX
fbem-332	70	40	a	a	DET
fbem-332	70	41	large	large	ADJ
fbem-332	70	42	-	-	PUNCT
fbem-332	70	43	scale	scale	NOUN
fbem-332	70	44	systematic	systematic	ADJ
fbem-332	70	45	project	project	NOUN
fbem-332	70	46	involving	involve	VERB
fbem-332	70	47	coordination	coordination	NOUN
fbem-332	70	48	of	of	ADP
fbem-332	70	49	all	all	DET
fbem-332	70	50	parties	party	NOUN
fbem-332	70	51	,	,	PUNCT
fbem-332	70	52	such	such	ADJ
fbem-332	70	53	as	as	ADP
fbem-332	70	54	strengthening	strengthen	VERB
fbem-332	70	55	accounting	account	VERB
fbem-332	70	56	professional	professional	ADJ
fbem-332	70	57	ethics	ethic	NOUN
fbem-332	70	58	education	education	NOUN
fbem-332	70	59	,	,	PUNCT
fbem-332	70	60	reshaping	reshape	VERB
fbem-332	70	61	a	a	DET
fbem-332	70	62	good	good	ADJ
fbem-332	70	63	external	external	ADJ
fbem-332	70	64	economic	economic	ADJ
fbem-332	70	65	environment	environment	NOUN
fbem-332	70	66	,	,	PUNCT
fbem-332	70	67	improving	improve	VERB
fbem-332	70	68	the	the	DET
fbem-332	70	69	accounting	accounting	NOUN
fbem-332	70	70	professional	professional	ADJ
fbem-332	70	71	system	system	NOUN
fbem-332	70	72	and	and	CCONJ
fbem-332	70	73	moral	moral	ADJ
fbem-332	70	74	norms	norm	NOUN
fbem-332	70	75	,	,	PUNCT
fbem-332	70	76	and	and	CCONJ
fbem-332	70	77	improving	improve	VERB
fbem-332	70	78	the	the	DET
fbem-332	70	79	supervision	supervision	NOUN
fbem-332	70	80	mechanism	mechanism	NOUN
fbem-332	70	81	of	of	ADP
fbem-332	70	82	accounting	account	VERB
fbem-332	70	83	professional	professional	ADJ
fbem-332	70	84	ethics	ethic	NOUN
fbem-332	70	85	.	.	PUNCT
fbem-332	71	1	4.1	4.1	NUM
fbem-332	71	2	.	.	PUNCT
fbem-332	72	1	strengthen	strengthen	VERB
fbem-332	72	2	accounting	account	VERB
fbem-332	72	3	professional	professional	ADJ
fbem-332	72	4	ethics	ethic	NOUN
fbem-332	72	5	education	education	VERB
fbem-332	73	1	the	the	DET
fbem-332	73	2	processing	processing	NOUN
fbem-332	73	3	,	,	PUNCT
fbem-332	73	4	generation	generation	NOUN
fbem-332	73	5	and	and	CCONJ
fbem-332	73	6	transmission	transmission	NOUN
fbem-332	73	7	of	of	ADP
fbem-332	73	8	accounting	accounting	NOUN
fbem-332	73	9	information	information	NOUN
fbem-332	73	10	are	be	AUX
fbem-332	73	11	the	the	DET
fbem-332	73	12	direct	direct	ADJ
fbem-332	73	13	burden	burden	NOUN
fbem-332	73	14	of	of	ADP
fbem-332	73	15	accounting	accounting	NOUN
fbem-332	73	16	workers	worker	NOUN
fbem-332	73	17	,	,	PUNCT
fbem-332	73	18	and	and	CCONJ
fbem-332	73	19	the	the	DET
fbem-332	73	20	authenticity	authenticity	NOUN
fbem-332	73	21	of	of	ADP
fbem-332	73	22	accounting	accounting	NOUN
fbem-332	73	23	information	information	NOUN
fbem-332	73	24	should	should	AUX
fbem-332	73	25	be	be	AUX
fbem-332	73	26	the	the	DET
fbem-332	73	27	main	main	ADJ
fbem-332	73	28	source	source	NOUN
fbem-332	73	29	of	of	ADP
fbem-332	73	30	accounting	accounting	NOUN
fbem-332	73	31	information	information	NOUN
fbem-332	73	32	.	.	PUNCT
fbem-332	74	1	at	at	ADP
fbem-332	74	2	present	present	ADJ
fbem-332	74	3	,	,	PUNCT
fbem-332	74	4	china	china	PROPN
fbem-332	74	5	's	's	PART
fbem-332	74	6	accounting	accounting	NOUN
fbem-332	74	7	profession	profession	NOUN
fbem-332	74	8	threshold	threshold	NOUN
fbem-332	74	9	is	be	AUX
fbem-332	74	10	relatively	relatively	ADV
fbem-332	74	11	low	low	ADJ
fbem-332	74	12	,	,	PUNCT
fbem-332	74	13	accounting	accounting	NOUN
fbem-332	74	14	profession	profession	NOUN
fbem-332	74	15	skills	skill	NOUN
fbem-332	74	16	and	and	CCONJ
fbem-332	74	17	professional	professional	ADJ
fbem-332	74	18	ethics	ethic	NOUN
fbem-332	74	19	consciousness	consciousness	NOUN
fbem-332	74	20	can	can	AUX
fbem-332	74	21	not	not	PART
fbem-332	74	22	be	be	AUX
fbem-332	74	23	guaranteed	guarantee	VERB
fbem-332	74	24	,	,	PUNCT
fbem-332	74	25	and	and	CCONJ
fbem-332	74	26	the	the	DET
fbem-332	74	27	lack	lack	NOUN
fbem-332	74	28	of	of	ADP
fbem-332	74	29	professional	professional	ADJ
fbem-332	74	30	research	research	NOUN
fbem-332	74	31	and	and	CCONJ
fbem-332	74	32	professional	professional	ADJ
fbem-332	74	33	ethics	ethic	NOUN
fbem-332	74	34	,	,	PUNCT
fbem-332	74	35	strengthen	strengthen	VERB
fbem-332	74	36	professional	professional	ADJ
fbem-332	74	37	ethics	ethic	NOUN
fbem-332	74	38	training	train	VERB
fbem-332	74	39	74	74	NUM
fbem-332	74	40	becomes	become	VERB
fbem-332	74	41	very	very	ADV
fbem-332	74	42	necessary	necessary	ADJ
fbem-332	74	43	.	.	PUNCT
fbem-332	75	1	it	it	PRON
fbem-332	75	2	is	be	AUX
fbem-332	75	3	necessary	necessary	ADJ
fbem-332	75	4	to	to	PART
fbem-332	75	5	construct	construct	VERB
fbem-332	75	6	perfect	perfect	ADJ
fbem-332	75	7	moral	moral	ADJ
fbem-332	75	8	education	education	NOUN
fbem-332	75	9	system	system	NOUN
fbem-332	75	10	,	,	PUNCT
fbem-332	75	11	strengthen	strengthen	VERB
fbem-332	75	12	moral	moral	ADJ
fbem-332	75	13	education	education	NOUN
fbem-332	75	14	,	,	PUNCT
fbem-332	75	15	guide	guide	VERB
fbem-332	75	16	and	and	CCONJ
fbem-332	75	17	guide	guide	VERB
fbem-332	75	18	accountants	accountant	NOUN
fbem-332	75	19	to	to	PART
fbem-332	75	20	establish	establish	VERB
fbem-332	75	21	correct	correct	ADJ
fbem-332	75	22	professional	professional	ADJ
fbem-332	75	23	ethics	ethic	NOUN
fbem-332	75	24	consciousness	consciousness	NOUN
fbem-332	75	25	.	.	PUNCT
fbem-332	76	1	regardless	regardless	ADV
fbem-332	76	2	of	of	ADP
fbem-332	76	3	their	their	PRON
fbem-332	76	4	own	own	ADJ
fbem-332	76	5	personal	personal	ADJ
fbem-332	76	6	interests	interest	NOUN
fbem-332	76	7	,	,	PUNCT
fbem-332	76	8	maintain	maintain	VERB
fbem-332	76	9	an	an	DET
fbem-332	76	10	objective	objective	ADJ
fbem-332	76	11	and	and	CCONJ
fbem-332	76	12	realistic	realistic	ADJ
fbem-332	76	13	working	working	NOUN
fbem-332	76	14	attitude	attitude	NOUN
fbem-332	76	15	,	,	PUNCT
fbem-332	76	16	in	in	ADP
fbem-332	76	17	business	business	NOUN
fbem-332	76	18	activities	activity	NOUN
fbem-332	76	19	,	,	PUNCT
fbem-332	76	20	abide	abide	NOUN
fbem-332	76	21	by	by	ADP
fbem-332	76	22	accounting	account	VERB
fbem-332	76	23	laws	law	NOUN
fbem-332	76	24	and	and	CCONJ
fbem-332	76	25	regulations	regulation	NOUN
fbem-332	76	26	,	,	PUNCT
fbem-332	76	27	not	not	PART
fbem-332	76	28	subject	subject	ADJ
fbem-332	76	29	to	to	ADP
fbem-332	76	30	subjective	subjective	ADJ
fbem-332	76	31	and	and	CCONJ
fbem-332	76	32	other	other	ADJ
fbem-332	76	33	people	people	NOUN
fbem-332	76	34	's	's	PART
fbem-332	76	35	will	will	NOUN
fbem-332	76	36	.	.	PUNCT
fbem-332	77	1	4.2	4.2	NUM
fbem-332	77	2	.	.	PUNCT
fbem-332	77	3	purify	purify	VERB
fbem-332	77	4	the	the	DET
fbem-332	77	5	accounting	accounting	NOUN
fbem-332	77	6	profession	profession	NOUN
fbem-332	77	7	environment	environment	NOUN
fbem-332	77	8	accountants	accountant	NOUN
fbem-332	77	9	not	not	PART
fbem-332	77	10	only	only	ADV
fbem-332	77	11	work	work	VERB
fbem-332	77	12	in	in	ADP
fbem-332	77	13	the	the	DET
fbem-332	77	14	field	field	NOUN
fbem-332	77	15	of	of	ADP
fbem-332	77	16	accounting	accounting	NOUN
fbem-332	77	17	,	,	PUNCT
fbem-332	77	18	but	but	CCONJ
fbem-332	77	19	also	also	ADV
fbem-332	77	20	live	live	VERB
fbem-332	77	21	in	in	ADP
fbem-332	77	22	the	the	DET
fbem-332	77	23	social	social	ADJ
fbem-332	77	24	environment	environment	NOUN
fbem-332	77	25	,	,	PUNCT
fbem-332	77	26	and	and	CCONJ
fbem-332	77	27	their	their	PRON
fbem-332	77	28	professional	professional	ADJ
fbem-332	77	29	ethics	ethic	NOUN
fbem-332	77	30	will	will	AUX
fbem-332	77	31	inevitably	inevitably	ADV
fbem-332	77	32	be	be	AUX
fbem-332	77	33	affected	affect	VERB
fbem-332	77	34	by	by	ADP
fbem-332	77	35	various	various	ADJ
fbem-332	77	36	social	social	ADJ
fbem-332	77	37	factors	factor	NOUN
fbem-332	77	38	[	[	X
fbem-332	77	39	4	4	NUM
fbem-332	77	40	]	]	PUNCT
fbem-332	77	41	.	.	PUNCT
fbem-332	78	1	the	the	DET
fbem-332	78	2	company	company	NOUN
fbem-332	78	3	's	's	PART
fbem-332	78	4	internal	internal	ADJ
fbem-332	78	5	accounting	accounting	NOUN
fbem-332	78	6	personnel	personnel	NOUN
fbem-332	78	7	are	be	AUX
fbem-332	78	8	limited	limit	VERB
fbem-332	78	9	by	by	ADP
fbem-332	78	10	the	the	DET
fbem-332	78	11	company	company	NOUN
fbem-332	78	12	's	's	PART
fbem-332	78	13	system	system	NOUN
fbem-332	78	14	,	,	PUNCT
fbem-332	78	15	or	or	CCONJ
fbem-332	78	16	under	under	ADP
fbem-332	78	17	the	the	DET
fbem-332	78	18	pressure	pressure	NOUN
fbem-332	78	19	of	of	ADP
fbem-332	78	20	management	management	NOUN
fbem-332	78	21	,	,	PUNCT
fbem-332	78	22	may	may	AUX
fbem-332	78	23	not	not	PART
fbem-332	78	24	be	be	AUX
fbem-332	78	25	able	able	ADJ
fbem-332	78	26	to	to	PART
fbem-332	78	27	play	play	VERB
fbem-332	78	28	its	its	PRON
fbem-332	78	29	original	original	ADJ
fbem-332	78	30	role	role	NOUN
fbem-332	78	31	;	;	PUNCT
fbem-332	78	32	external	external	ADJ
fbem-332	78	33	audit	audit	NOUN
fbem-332	78	34	market	market	NOUN
fbem-332	78	35	environment	environment	NOUN
fbem-332	78	36	is	be	AUX
fbem-332	78	37	also	also	ADV
fbem-332	78	38	not	not	PART
fbem-332	78	39	optimistic	optimistic	ADJ
fbem-332	78	40	,	,	PUNCT
fbem-332	78	41	fierce	fierce	ADJ
fbem-332	78	42	competition	competition	NOUN
fbem-332	78	43	among	among	ADP
fbem-332	78	44	firms	firm	NOUN
fbem-332	78	45	,	,	PUNCT
fbem-332	78	46	they	they	PRON
fbem-332	78	47	do	do	AUX
fbem-332	78	48	not	not	PART
fbem-332	78	49	hesitate	hesitate	VERB
fbem-332	78	50	to	to	PART
fbem-332	78	51	take	take	VERB
fbem-332	78	52	the	the	DET
fbem-332	78	53	way	way	NOUN
fbem-332	78	54	of	of	ADP
fbem-332	78	55	price	price	NOUN
fbem-332	78	56	war	war	NOUN
fbem-332	78	57	in	in	ADP
fbem-332	78	58	the	the	DET
fbem-332	78	59	hope	hope	NOUN
fbem-332	78	60	of	of	ADP
fbem-332	78	61	gaining	gain	VERB
fbem-332	78	62	an	an	DET
fbem-332	78	63	advantage	advantage	NOUN
fbem-332	78	64	in	in	ADP
fbem-332	78	65	the	the	DET
fbem-332	78	66	market	market	NOUN
fbem-332	78	67	,	,	PUNCT
fbem-332	78	68	it	it	PRON
fbem-332	78	69	is	be	AUX
fbem-332	78	70	easy	easy	ADJ
fbem-332	78	71	to	to	PART
fbem-332	78	72	lose	lose	VERB
fbem-332	78	73	the	the	DET
fbem-332	78	74	right	right	NOUN
fbem-332	78	75	to	to	PART
fbem-332	78	76	speak	speak	VERB
fbem-332	78	77	and	and	CCONJ
fbem-332	78	78	be	be	AUX
fbem-332	78	79	subject	subject	ADJ
fbem-332	78	80	to	to	ADP
fbem-332	78	81	the	the	DET
fbem-332	78	82	audited	audit	VERB
fbem-332	78	83	enterprises	enterprise	NOUN
fbem-332	78	84	.	.	PUNCT
fbem-332	79	1	in	in	ADP
fbem-332	79	2	order	order	NOUN
fbem-332	79	3	to	to	PART
fbem-332	79	4	eliminate	eliminate	VERB
fbem-332	79	5	the	the	DET
fbem-332	79	6	influence	influence	NOUN
fbem-332	79	7	of	of	ADP
fbem-332	79	8	these	these	DET
fbem-332	79	9	negative	negative	ADJ
fbem-332	79	10	factors	factor	NOUN
fbem-332	79	11	on	on	ADP
fbem-332	79	12	the	the	DET
fbem-332	79	13	accounting	accounting	NOUN
fbem-332	79	14	industry	industry	NOUN
fbem-332	79	15	,	,	PUNCT
fbem-332	79	16	we	we	PRON
fbem-332	79	17	should	should	AUX
fbem-332	79	18	optimize	optimize	VERB
fbem-332	79	19	the	the	DET
fbem-332	79	20	accounting	accounting	NOUN
fbem-332	79	21	environment	environment	NOUN
fbem-332	79	22	,	,	PUNCT
fbem-332	79	23	improve	improve	VERB
fbem-332	79	24	the	the	DET
fbem-332	79	25	internal	internal	ADJ
fbem-332	79	26	control	control	NOUN
fbem-332	79	27	system	system	NOUN
fbem-332	79	28	of	of	ADP
fbem-332	79	29	the	the	DET
fbem-332	79	30	company	company	NOUN
fbem-332	79	31	,	,	PUNCT
fbem-332	79	32	and	and	CCONJ
fbem-332	79	33	make	make	VERB
fbem-332	79	34	the	the	DET
fbem-332	79	35	audit	audit	NOUN
fbem-332	79	36	committee	committee	NOUN
fbem-332	79	37	no	no	ADV
fbem-332	79	38	longer	long	ADV
fbem-332	79	39	exist	exist	VERB
fbem-332	79	40	in	in	ADP
fbem-332	79	41	name	name	NOUN
fbem-332	79	42	only	only	ADV
fbem-332	79	43	;	;	PUNCT
fbem-332	79	44	to	to	PART
fbem-332	79	45	improve	improve	VERB
fbem-332	79	46	the	the	DET
fbem-332	79	47	audit	audit	NOUN
fbem-332	79	48	market	market	NOUN
fbem-332	79	49	environment	environment	NOUN
fbem-332	79	50	,	,	PUNCT
fbem-332	79	51	the	the	DET
fbem-332	79	52	supervision	supervision	NOUN
fbem-332	79	53	department	department	PROPN
fbem-332	79	54	can	can	AUX
fbem-332	79	55	formulate	formulate	VERB
fbem-332	79	56	price	price	NOUN
fbem-332	79	57	standards	standard	NOUN
fbem-332	79	58	to	to	PART
fbem-332	79	59	avoid	avoid	VERB
fbem-332	79	60	price	price	NOUN
fbem-332	79	61	problems	problem	NOUN
fbem-332	79	62	disturbing	disturb	VERB
fbem-332	79	63	the	the	DET
fbem-332	79	64	market	market	NOUN
fbem-332	79	65	order	order	NOUN
fbem-332	79	66	,	,	PUNCT
fbem-332	79	67	and	and	CCONJ
fbem-332	79	68	strengthen	strengthen	VERB
fbem-332	79	69	supervision	supervision	NOUN
fbem-332	79	70	and	and	CCONJ
fbem-332	79	71	punishment	punishment	NOUN
fbem-332	79	72	,	,	PUNCT
fbem-332	79	73	purify	purify	VERB
fbem-332	79	74	the	the	DET
fbem-332	79	75	environment	environment	NOUN
fbem-332	79	76	of	of	ADP
fbem-332	79	77	accounting	accounting	NOUN
fbem-332	79	78	industry	industry	NOUN
fbem-332	79	79	,	,	PUNCT
fbem-332	79	80	so	so	SCONJ
fbem-332	79	81	as	as	SCONJ
fbem-332	79	82	to	to	PART
fbem-332	79	83	make	make	VERB
fbem-332	79	84	the	the	DET
fbem-332	79	85	market	market	NOUN
fbem-332	79	86	economy	economy	NOUN
fbem-332	79	87	develop	develop	VERB
fbem-332	79	88	benign	benign	ADJ
fbem-332	79	89	.	.	PUNCT
fbem-332	80	1	4.3	4.3	NUM
fbem-332	80	2	.	.	PUNCT
fbem-332	80	3	improve	improve	VERB
fbem-332	80	4	the	the	DET
fbem-332	80	5	accounting	accounting	NOUN
fbem-332	80	6	system	system	NOUN
fbem-332	80	7	and	and	CCONJ
fbem-332	80	8	legal	legal	ADJ
fbem-332	80	9	system	system	NOUN
fbem-332	80	10	"	"	PUNCT
fbem-332	80	11	the	the	PRON
fbem-332	80	12	more	more	ADV
fbem-332	80	13	the	the	DET
fbem-332	80	14	economy	economy	NOUN
fbem-332	80	15	develops	develop	VERB
fbem-332	80	16	,	,	PUNCT
fbem-332	80	17	the	the	DET
fbem-332	80	18	more	more	ADV
fbem-332	80	19	important	important	ADJ
fbem-332	80	20	accounting	accounting	NOUN
fbem-332	80	21	becomes	become	NOUN
fbem-332	80	22	.	.	PUNCT
fbem-332	80	23	"	"	PUNCT
fbem-332	81	1	such	such	DET
fbem-332	81	2	a	a	DET
fbem-332	81	3	simple	simple	ADJ
fbem-332	81	4	sentence	sentence	NOUN
fbem-332	81	5	expresses	express	VERB
fbem-332	81	6	the	the	DET
fbem-332	81	7	close	close	ADJ
fbem-332	81	8	relationship	relationship	NOUN
fbem-332	81	9	between	between	ADP
fbem-332	81	10	accounting	accounting	NOUN
fbem-332	81	11	and	and	CCONJ
fbem-332	81	12	economic	economic	ADJ
fbem-332	81	13	development[5	development[5	NOUN
fbem-332	81	14	]	]	PUNCT
fbem-332	81	15	.	.	PUNCT
fbem-332	82	1	with	with	ADP
fbem-332	82	2	the	the	DET
fbem-332	82	3	continuous	continuous	ADJ
fbem-332	82	4	development	development	NOUN
fbem-332	82	5	of	of	ADP
fbem-332	82	6	china	china	PROPN
fbem-332	82	7	's	's	PART
fbem-332	82	8	economy	economy	NOUN
fbem-332	82	9	,	,	PUNCT
fbem-332	82	10	the	the	DET
fbem-332	82	11	market	market	NOUN
fbem-332	82	12	economic	economic	ADJ
fbem-332	82	13	system	system	NOUN
fbem-332	82	14	has	have	AUX
fbem-332	82	15	changed	change	VERB
fbem-332	82	16	.	.	PUNCT
fbem-332	83	1	in	in	ADP
fbem-332	83	2	the	the	DET
fbem-332	83	3	transition	transition	NOUN
fbem-332	83	4	period	period	NOUN
fbem-332	83	5	of	of	ADP
fbem-332	83	6	the	the	DET
fbem-332	83	7	old	old	ADJ
fbem-332	83	8	and	and	CCONJ
fbem-332	83	9	new	new	ADJ
fbem-332	83	10	systems	system	NOUN
fbem-332	83	11	,	,	PUNCT
fbem-332	83	12	the	the	DET
fbem-332	83	13	traditional	traditional	ADJ
fbem-332	83	14	accounting	accounting	NOUN
fbem-332	83	15	theories	theory	NOUN
fbem-332	83	16	and	and	CCONJ
fbem-332	83	17	methods	method	NOUN
fbem-332	83	18	have	have	AUX
fbem-332	83	19	been	be	AUX
fbem-332	83	20	unable	unable	ADJ
fbem-332	83	21	to	to	PART
fbem-332	83	22	adapt	adapt	VERB
fbem-332	83	23	to	to	ADP
fbem-332	83	24	the	the	DET
fbem-332	83	25	requirements	requirement	NOUN
fbem-332	83	26	of	of	ADP
fbem-332	83	27	the	the	DET
fbem-332	83	28	new	new	ADJ
fbem-332	83	29	economic	economic	ADJ
fbem-332	83	30	system	system	NOUN
fbem-332	83	31	,	,	PUNCT
fbem-332	83	32	and	and	CCONJ
fbem-332	83	33	should	should	AUX
fbem-332	83	34	be	be	AUX
fbem-332	83	35	improved	improve	VERB
fbem-332	83	36	and	and	CCONJ
fbem-332	83	37	perfected	perfect	VERB
fbem-332	83	38	under	under	ADP
fbem-332	83	39	the	the	DET
fbem-332	83	40	original	original	ADJ
fbem-332	83	41	system	system	NOUN
fbem-332	83	42	to	to	PART
fbem-332	83	43	meet	meet	VERB
fbem-332	83	44	the	the	DET
fbem-332	83	45	needs	need	NOUN
fbem-332	83	46	of	of	ADP
fbem-332	83	47	the	the	DET
fbem-332	83	48	development	development	NOUN
fbem-332	83	49	of	of	ADP
fbem-332	83	50	market	market	NOUN
fbem-332	83	51	economy	economy	NOUN
fbem-332	83	52	.	.	PUNCT
fbem-332	84	1	at	at	ADP
fbem-332	84	2	the	the	DET
fbem-332	84	3	same	same	ADJ
fbem-332	84	4	time	time	NOUN
fbem-332	84	5	,	,	PUNCT
fbem-332	84	6	the	the	DET
fbem-332	84	7	low	low	ADJ
fbem-332	84	8	cost	cost	NOUN
fbem-332	84	9	of	of	ADP
fbem-332	84	10	illegal	illegal	ADJ
fbem-332	84	11	activities	activity	NOUN
fbem-332	84	12	is	be	AUX
fbem-332	84	13	also	also	ADV
fbem-332	84	14	a	a	DET
fbem-332	84	15	major	major	ADJ
fbem-332	84	16	factor	factor	NOUN
fbem-332	84	17	contributing	contribute	VERB
fbem-332	84	18	to	to	ADP
fbem-332	84	19	fraud	fraud	NOUN
fbem-332	84	20	.	.	PUNCT
fbem-332	85	1	in	in	ADP
fbem-332	85	2	order	order	NOUN
fbem-332	85	3	to	to	PART
fbem-332	85	4	ensure	ensure	VERB
fbem-332	85	5	the	the	DET
fbem-332	85	6	accuracy	accuracy	NOUN
fbem-332	85	7	and	and	CCONJ
fbem-332	85	8	credibility	credibility	NOUN
fbem-332	85	9	of	of	ADP
fbem-332	85	10	information	information	NOUN
fbem-332	85	11	circulating	circulate	VERB
fbem-332	85	12	in	in	ADP
fbem-332	85	13	the	the	DET
fbem-332	85	14	market	market	NOUN
fbem-332	85	15	,	,	PUNCT
fbem-332	85	16	it	it	PRON
fbem-332	85	17	is	be	AUX
fbem-332	85	18	necessary	necessary	ADJ
fbem-332	85	19	to	to	PART
fbem-332	85	20	have	have	VERB
fbem-332	85	21	a	a	DET
fbem-332	85	22	complete	complete	ADJ
fbem-332	85	23	legal	legal	ADJ
fbem-332	85	24	system	system	NOUN
fbem-332	85	25	.	.	PUNCT
fbem-332	86	1	the	the	DET
fbem-332	86	2	system	system	NOUN
fbem-332	86	3	of	of	ADP
fbem-332	86	4	accounting	accounting	NOUN
fbem-332	86	5	laws	law	NOUN
fbem-332	86	6	and	and	CCONJ
fbem-332	86	7	regulations	regulation	NOUN
fbem-332	86	8	should	should	AUX
fbem-332	86	9	not	not	PART
fbem-332	86	10	only	only	ADV
fbem-332	86	11	regulate	regulate	VERB
fbem-332	86	12	the	the	DET
fbem-332	86	13	accounting	accounting	NOUN
fbem-332	86	14	behavior	behavior	NOUN
fbem-332	86	15	,	,	PUNCT
fbem-332	86	16	but	but	CCONJ
fbem-332	86	17	also	also	ADV
fbem-332	86	18	adjust	adjust	VERB
fbem-332	86	19	the	the	DET
fbem-332	86	20	external	external	ADJ
fbem-332	86	21	performance	performance	NOUN
fbem-332	86	22	and	and	CCONJ
fbem-332	86	23	pay	pay	VERB
fbem-332	86	24	attention	attention	NOUN
fbem-332	86	25	to	to	ADP
fbem-332	86	26	the	the	DET
fbem-332	86	27	internal	internal	ADJ
fbem-332	86	28	spiritual	spiritual	ADJ
fbem-332	86	29	realm	realm	NOUN
fbem-332	86	30	.	.	PUNCT
fbem-332	87	1	in	in	ADP
fbem-332	87	2	the	the	DET
fbem-332	87	3	process	process	NOUN
fbem-332	87	4	of	of	ADP
fbem-332	87	5	amending	amend	VERB
fbem-332	87	6	the	the	DET
fbem-332	87	7	accounting	accounting	NOUN
fbem-332	87	8	law	law	NOUN
fbem-332	87	9	,	,	PUNCT
fbem-332	87	10	we	we	PRON
fbem-332	87	11	should	should	AUX
fbem-332	87	12	combine	combine	VERB
fbem-332	87	13	it	it	PRON
fbem-332	87	14	with	with	ADP
fbem-332	87	15	accounting	account	VERB
fbem-332	87	16	professional	professional	ADJ
fbem-332	87	17	ethics	ethic	NOUN
fbem-332	87	18	,	,	PUNCT
fbem-332	87	19	make	make	VERB
fbem-332	87	20	it	it	PRON
fbem-332	87	21	play	play	VERB
fbem-332	87	22	the	the	DET
fbem-332	87	23	complementary	complementary	ADJ
fbem-332	87	24	function	function	NOUN
fbem-332	87	25	,	,	PUNCT
fbem-332	87	26	make	make	VERB
fbem-332	87	27	it	it	PRON
fbem-332	87	28	permeate	permeate	VERB
fbem-332	87	29	each	each	DET
fbem-332	87	30	other	other	ADJ
fbem-332	87	31	in	in	ADP
fbem-332	87	32	connotation	connotation	NOUN
fbem-332	87	33	;	;	PUNCT
fbem-332	87	34	promote	promote	VERB
fbem-332	87	35	each	each	DET
fbem-332	87	36	other	other	ADJ
fbem-332	87	37	in	in	ADP
fbem-332	87	38	effect	effect	NOUN
fbem-332	87	39	,	,	PUNCT
fbem-332	87	40	so	so	SCONJ
fbem-332	87	41	that	that	SCONJ
fbem-332	87	42	accounting	account	VERB
fbem-332	87	43	professional	professional	ADJ
fbem-332	87	44	ethics	ethic	NOUN
fbem-332	87	45	and	and	CCONJ
fbem-332	87	46	accounting	account	VERB
fbem-332	87	47	legal	legal	ADJ
fbem-332	87	48	system	system	NOUN
fbem-332	87	49	organic	organic	ADJ
fbem-332	87	50	combination	combination	NOUN
fbem-332	87	51	of	of	ADP
fbem-332	87	52	thought	thought	NOUN
fbem-332	87	53	to	to	PART
fbem-332	87	54	be	be	AUX
fbem-332	87	55	fully	fully	ADV
fbem-332	87	56	implemented	implement	VERB
fbem-332	87	57	.	.	PUNCT
fbem-332	88	1	4.4	4.4	NUM
fbem-332	88	2	.	.	PUNCT
fbem-332	89	1	improve	improve	VERB
fbem-332	89	2	the	the	DET
fbem-332	89	3	accounting	account	VERB
fbem-332	89	4	professional	professional	ADJ
fbem-332	89	5	ethics	ethic	NOUN
fbem-332	89	6	supervision	supervision	NOUN
fbem-332	89	7	mechanism	mechanism	NOUN
fbem-332	89	8	financial	financial	ADJ
fbem-332	89	9	fraud	fraud	NOUN
fbem-332	89	10	has	have	AUX
fbem-332	89	11	always	always	ADV
fbem-332	89	12	been	be	AUX
fbem-332	89	13	a	a	DET
fbem-332	89	14	difficult	difficult	ADJ
fbem-332	89	15	problem	problem	NOUN
fbem-332	89	16	faced	face	VERB
fbem-332	89	17	by	by	ADP
fbem-332	89	18	the	the	DET
fbem-332	89	19	economy	economy	NOUN
fbem-332	89	20	and	and	CCONJ
fbem-332	89	21	society	society	NOUN
fbem-332	89	22	.	.	PUNCT
fbem-332	90	1	although	although	SCONJ
fbem-332	90	2	many	many	ADJ
fbem-332	90	3	fraudulent	fraudulent	ADJ
fbem-332	90	4	enterprises	enterprise	NOUN
fbem-332	90	5	have	have	AUX
fbem-332	90	6	been	be	AUX
fbem-332	90	7	investigated	investigate	VERB
fbem-332	90	8	and	and	CCONJ
fbem-332	90	9	dealt	deal	VERB
fbem-332	90	10	with	with	ADP
fbem-332	90	11	,	,	PUNCT
fbem-332	90	12	they	they	PRON
fbem-332	90	13	still	still	ADV
fbem-332	90	14	have	have	VERB
fbem-332	90	15	the	the	DET
fbem-332	90	16	opportunity	opportunity	NOUN
fbem-332	90	17	to	to	PART
fbem-332	90	18	take	take	VERB
fbem-332	90	19	advantage	advantage	NOUN
fbem-332	90	20	of	of	ADP
fbem-332	90	21	the	the	DET
fbem-332	90	22	weak	weak	ADJ
fbem-332	90	23	supervision	supervision	NOUN
fbem-332	90	24	of	of	ADP
fbem-332	90	25	relevant	relevant	ADJ
fbem-332	90	26	departments	department	NOUN
fbem-332	90	27	.	.	PUNCT
fbem-332	91	1	in	in	ADP
fbem-332	91	2	the	the	DET
fbem-332	91	3	face	face	NOUN
fbem-332	91	4	of	of	ADP
fbem-332	91	5	this	this	DET
fbem-332	91	6	situation	situation	NOUN
fbem-332	91	7	,	,	PUNCT
fbem-332	91	8	we	we	PRON
fbem-332	91	9	should	should	AUX
fbem-332	91	10	improve	improve	VERB
fbem-332	91	11	the	the	DET
fbem-332	91	12	theoretical	theoretical	ADJ
fbem-332	91	13	mechanism	mechanism	NOUN
fbem-332	91	14	of	of	ADP
fbem-332	91	15	accounting	account	VERB
fbem-332	91	16	professional	professional	ADJ
fbem-332	91	17	ethics	ethic	NOUN
fbem-332	91	18	,	,	PUNCT
fbem-332	91	19	improve	improve	VERB
fbem-332	91	20	its	its	PRON
fbem-332	91	21	reward	reward	NOUN
fbem-332	91	22	and	and	CCONJ
fbem-332	91	23	punishment	punishment	NOUN
fbem-332	91	24	evaluation	evaluation	NOUN
fbem-332	91	25	mechanism	mechanism	NOUN
fbem-332	91	26	.	.	PUNCT
fbem-332	92	1	to	to	PART
fbem-332	92	2	strengthen	strengthen	VERB
fbem-332	92	3	the	the	DET
fbem-332	92	4	punishment	punishment	NOUN
fbem-332	92	5	for	for	ADP
fbem-332	92	6	bad	bad	ADJ
fbem-332	92	7	behavior	behavior	NOUN
fbem-332	92	8	,	,	PUNCT
fbem-332	92	9	improve	improve	VERB
fbem-332	92	10	the	the	DET
fbem-332	92	11	cost	cost	NOUN
fbem-332	92	12	of	of	ADP
fbem-332	92	13	fraud	fraud	NOUN
fbem-332	92	14	;	;	PUNCT
fbem-332	92	15	the	the	DET
fbem-332	92	16	advanced	advanced	ADJ
fbem-332	92	17	enterprises	enterprise	NOUN
fbem-332	92	18	that	that	PRON
fbem-332	92	19	abide	abide	VERB
fbem-332	92	20	by	by	ADP
fbem-332	92	21	accounting	account	VERB
fbem-332	92	22	professional	professional	ADJ
fbem-332	92	23	ethics	ethic	NOUN
fbem-332	92	24	should	should	AUX
fbem-332	92	25	be	be	AUX
fbem-332	92	26	encouraged	encourage	VERB
fbem-332	92	27	and	and	CCONJ
fbem-332	92	28	commended	commend	VERB
fbem-332	92	29	to	to	PART
fbem-332	92	30	set	set	VERB
fbem-332	92	31	up	up	ADP
fbem-332	92	32	industry	industry	NOUN
fbem-332	92	33	models	model	NOUN
fbem-332	92	34	.	.	PUNCT
fbem-332	93	1	in	in	ADP
fbem-332	93	2	short	short	ADJ
fbem-332	93	3	,	,	PUNCT
fbem-332	93	4	accounting	accounting	NOUN
fbem-332	93	5	is	be	AUX
fbem-332	93	6	an	an	DET
fbem-332	93	7	information	information	NOUN
fbem-332	93	8	system	system	NOUN
fbem-332	93	9	that	that	PRON
fbem-332	93	10	can	can	AUX
fbem-332	93	11	reflect	reflect	VERB
fbem-332	93	12	economic	economic	ADJ
fbem-332	93	13	activities	activity	NOUN
fbem-332	93	14	.	.	PUNCT
fbem-332	94	1	the	the	DET
fbem-332	94	2	unsound	unsound	ADJ
fbem-332	94	3	accounting	accounting	NOUN
fbem-332	94	4	system	system	NOUN
fbem-332	94	5	will	will	AUX
fbem-332	94	6	also	also	ADV
fbem-332	94	7	hinder	hinder	VERB
fbem-332	94	8	the	the	DET
fbem-332	94	9	development	development	NOUN
fbem-332	94	10	of	of	ADP
fbem-332	94	11	the	the	DET
fbem-332	94	12	economy	economy	NOUN
fbem-332	94	13	and	and	CCONJ
fbem-332	94	14	aggravate	aggravate	VERB
fbem-332	94	15	the	the	DET
fbem-332	94	16	disorder	disorder	NOUN
fbem-332	94	17	of	of	ADP
fbem-332	94	18	the	the	DET
fbem-332	94	19	economic	economic	ADJ
fbem-332	94	20	system	system	NOUN
fbem-332	94	21	.	.	PUNCT
fbem-332	95	1	in	in	ADP
fbem-332	95	2	this	this	DET
fbem-332	95	3	study	study	NOUN
fbem-332	95	4	,	,	PUNCT
fbem-332	95	5	kunming	kunming	NOUN
fbem-332	95	6	machine	machine	NOUN
fbem-332	95	7	tool	tool	NOUN
fbem-332	95	8	for	for	ADP
fbem-332	95	9	many	many	ADJ
fbem-332	95	10	years	year	NOUN
fbem-332	95	11	by	by	ADP
fbem-332	95	12	manipulating	manipulate	VERB
fbem-332	95	13	stock	stock	NOUN
fbem-332	95	14	,	,	PUNCT
fbem-332	95	15	inflated	inflated	ADJ
fbem-332	95	16	revenues	revenue	NOUN
fbem-332	95	17	,	,	PUNCT
fbem-332	95	18	decreased	decrease	VERB
fbem-332	95	19	costs	cost	NOUN
fbem-332	95	20	,	,	PUNCT
fbem-332	95	21	practice	practice	NOUN
fbem-332	95	22	fraud	fraud	NOUN
fbem-332	95	23	,	,	PUNCT
fbem-332	95	24	false	false	ADJ
fbem-332	95	25	disclosure	disclosure	NOUN
fbem-332	95	26	means	mean	VERB
fbem-332	95	27	for	for	ADP
fbem-332	95	28	enterprises	enterprise	NOUN
fbem-332	95	29	,	,	PUNCT
fbem-332	95	30	investors	investor	NOUN
fbem-332	95	31	and	and	CCONJ
fbem-332	95	32	the	the	DET
fbem-332	95	33	whole	whole	ADJ
fbem-332	95	34	market	market	NOUN
fbem-332	95	35	has	have	AUX
fbem-332	95	36	brought	bring	VERB
fbem-332	95	37	bad	bad	ADJ
fbem-332	95	38	influence	influence	NOUN
fbem-332	95	39	,	,	PUNCT
fbem-332	95	40	visible	visible	ADJ
fbem-332	95	41	defects	defect	NOUN
fbem-332	95	42	in	in	ADP
fbem-332	95	43	the	the	DET
fbem-332	95	44	internal	internal	ADJ
fbem-332	95	45	system	system	NOUN
fbem-332	95	46	,	,	PUNCT
fbem-332	95	47	on	on	ADP
fbem-332	95	48	the	the	DET
fbem-332	95	49	other	other	ADJ
fbem-332	95	50	hand	hand	NOUN
fbem-332	95	51	,	,	PUNCT
fbem-332	95	52	the	the	DET
fbem-332	95	53	independence	independence	NOUN
fbem-332	95	54	of	of	ADP
fbem-332	95	55	external	external	ADJ
fbem-332	95	56	audit	audit	NOUN
fbem-332	95	57	institutions	institution	NOUN
fbem-332	95	58	and	and	CCONJ
fbem-332	95	59	the	the	DET
fbem-332	95	60	relevant	relevant	ADJ
fbem-332	95	61	departments	department	NOUN
fbem-332	95	62	of	of	ADP
fbem-332	95	63	supervision	supervision	NOUN
fbem-332	95	64	are	be	AUX
fbem-332	95	65	flawed	flawed	ADJ
fbem-332	95	66	.	.	PUNCT
fbem-332	96	1	therefore	therefore	ADV
fbem-332	96	2	,	,	PUNCT
fbem-332	96	3	it	it	PRON
fbem-332	96	4	is	be	AUX
fbem-332	96	5	particularly	particularly	ADV
fbem-332	96	6	important	important	ADJ
fbem-332	96	7	to	to	PART
fbem-332	96	8	establish	establish	VERB
fbem-332	96	9	and	and	CCONJ
fbem-332	96	10	improve	improve	VERB
fbem-332	96	11	the	the	DET
fbem-332	96	12	internal	internal	ADJ
fbem-332	96	13	control	control	NOUN
fbem-332	96	14	system	system	NOUN
fbem-332	96	15	,	,	PUNCT
fbem-332	96	16	strengthen	strengthen	VERB
fbem-332	96	17	the	the	DET
fbem-332	96	18	accounting	accounting	NOUN
fbem-332	96	19	personnel	personnel	NOUN
fbem-332	96	20	skills	skill	NOUN
fbem-332	96	21	and	and	CCONJ
fbem-332	96	22	professional	professional	ADJ
fbem-332	96	23	ethics	ethic	NOUN
fbem-332	96	24	education	education	NOUN
fbem-332	96	25	,	,	PUNCT
fbem-332	96	26	improve	improve	VERB
fbem-332	96	27	the	the	DET
fbem-332	96	28	accounting	accounting	NOUN
fbem-332	96	29	system	system	NOUN
fbem-332	96	30	and	and	CCONJ
fbem-332	96	31	legal	legal	ADJ
fbem-332	96	32	system	system	NOUN
fbem-332	96	33	,	,	PUNCT
fbem-332	96	34	and	and	CCONJ
fbem-332	96	35	improve	improve	VERB
fbem-332	96	36	the	the	DET
fbem-332	96	37	relevant	relevant	ADJ
fbem-332	96	38	supervision	supervision	NOUN
fbem-332	96	39	system	system	NOUN
fbem-332	96	40	in	in	ADP
fbem-332	96	41	promoting	promote	VERB
fbem-332	96	42	the	the	DET
fbem-332	96	43	development	development	NOUN
fbem-332	96	44	of	of	ADP
fbem-332	96	45	the	the	DET
fbem-332	96	46	national	national	ADJ
fbem-332	96	47	economy	economy	NOUN
fbem-332	96	48	.	.	PUNCT
fbem-332	97	1	references	reference	NOUN
fbem-332	97	2	[	[	X
fbem-332	97	3	1	1	NUM
fbem-332	97	4	]	]	X
fbem-332	97	5	deng	deng	PROPN
fbem-332	97	6	xiao	xiao	PROPN
fbem-332	97	7	-	-	PROPN
fbem-332	97	8	zhu	zhu	PROPN
fbem-332	97	9	,	,	PUNCT
fbem-332	97	10	liu	liu	PROPN
fbem-332	97	11	ke	ke	PROPN
fbem-332	97	12	-	-	PUNCT
fbem-332	97	13	li	li	PROPN
fbem-332	97	14	.	.	PUNCT
fbem-332	98	1	the	the	DET
fbem-332	98	2	potential	potential	ADJ
fbem-332	98	3	impact	impact	NOUN
fbem-332	98	4	of	of	ADP
fbem-332	98	5	internal	internal	ADJ
fbem-332	98	6	control	control	NOUN
fbem-332	98	7	failure	failure	NOUN
fbem-332	98	8	on	on	ADP
fbem-332	98	9	corporate	corporate	ADJ
fbem-332	98	10	governance	governance	NOUN
fbem-332	98	11	:	:	PUNCT
fbem-332	98	12	based	base	VERB
fbem-332	98	13	on	on	ADP
fbem-332	98	14	the	the	DET
fbem-332	98	15	case	case	NOUN
fbem-332	98	16	of	of	ADP
fbem-332	98	17	*	*	PROPN
fbem-332	98	18	st	st	PROPN
fbem-332	98	19	kun	kun	PROPN
fbem-332	98	20	machine	machine	PROPN
fbem-332	98	21	fraud	fraud	NOUN
fbem-332	98	22	[	[	X
fbem-332	98	23	j	j	X
fbem-332	98	24	]	]	X
fbem-332	98	25	.	.	PUNCT
fbem-332	99	1	contemporary	contemporary	ADJ
fbem-332	99	2	economics	economic	NOUN
fbem-332	99	3	,	,	PUNCT
fbem-332	99	4	2019	2019	NUM
fbem-332	99	5	(	(	PUNCT
fbem-332	99	6	3	3	NUM
fbem-332	99	7	)	)	PUNCT
fbem-332	99	8	:	:	PUNCT
fbem-332	99	9	130	130	NUM
fbem-332	99	10	-	-	SYM
fbem-332	99	11	132	132	NUM
fbem-332	99	12	.	.	PUNCT
fbem-332	100	1	[	[	X
fbem-332	100	2	2	2	NUM
fbem-332	100	3	]	]	X
fbem-332	100	4	jiang	jiang	PROPN
fbem-332	100	5	xuan	xuan	PROPN
fbem-332	100	6	.	.	PUNCT
fbem-332	101	1	research	research	NOUN
fbem-332	101	2	on	on	ADP
fbem-332	101	3	financial	financial	ADJ
fbem-332	101	4	fraud	fraud	NOUN
fbem-332	101	5	behavior	behavior	NOUN
fbem-332	101	6	and	and	CCONJ
fbem-332	101	7	countermeasures	countermeasure	NOUN
fbem-332	101	8	of	of	ADP
fbem-332	101	9	manufacturing	manufacturing	NOUN
fbem-332	101	10	enterprises	enterprise	NOUN
fbem-332	101	11	-taking	-take	VERB
fbem-332	101	12	kunming	kunming	NOUN
fbem-332	101	13	machine	machine	NOUN
fbem-332	101	14	tool	tool	NOUN
fbem-332	101	15	as	as	ADP
fbem-332	101	16	an	an	DET
fbem-332	101	17	example	example	NOUN
fbem-332	102	1	[	[	X
fbem-332	102	2	d	d	X
fbem-332	102	3	]	]	X
fbem-332	102	4	.	.	PUNCT
fbem-332	103	1	master	master	NOUN
fbem-332	103	2	thesis	thesis	NOUN
fbem-332	103	3	of	of	ADP
fbem-332	103	4	beijing	beijing	PROPN
fbem-332	103	5	jiaotong	jiaotong	PROPN
fbem-332	103	6	university	university	PROPN
fbem-332	103	7	,	,	PUNCT
fbem-332	103	8	2019:29	2019:29	NUM
fbem-332	103	9	-	-	SYM
fbem-332	103	10	31	31	NUM
fbem-332	103	11	.	.	PUNCT
fbem-332	104	1	[	[	X
fbem-332	104	2	3	3	X
fbem-332	104	3	]	]	X
fbem-332	104	4	yang	yang	PROPN
fbem-332	104	5	hainan	hainan	PROPN
fbem-332	104	6	.	.	PUNCT
fbem-332	105	1	case	case	NOUN
fbem-332	105	2	study	study	NOUN
fbem-332	105	3	of	of	ADP
fbem-332	105	4	kunming	kunming	PROPN
fbem-332	105	5	machine	machine	PROPN
fbem-332	105	6	tool	tool	PROPN
fbem-332	105	7	financial	financial	ADJ
fbem-332	105	8	fraud	fraud	NOUN
fbem-332	106	1	[	[	X
fbem-332	106	2	d	d	X
fbem-332	106	3	]	]	X
fbem-332	106	4	.	.	PUNCT
fbem-332	107	1	master	master	NOUN
fbem-332	107	2	's	's	PART
fbem-332	107	3	thesis	thesis	NOUN
fbem-332	107	4	of	of	ADP
fbem-332	107	5	jilin	jilin	PROPN
fbem-332	107	6	university	university	PROPN
fbem-332	107	7	,	,	PUNCT
fbem-332	107	8	2019:23	2019:23	NUM
fbem-332	107	9	-	-	SYM
fbem-332	107	10	25	25	NUM
fbem-332	107	11	.	.	PUNCT
fbem-332	108	1	[	[	X
fbem-332	108	2	4	4	X
fbem-332	108	3	]	]	X
fbem-332	108	4	wan	wan	PROPN
fbem-332	108	5	qing	qing	PROPN
fbem-332	108	6	.	.	PUNCT
fbem-332	109	1	on	on	ADP
fbem-332	109	2	the	the	DET
fbem-332	109	3	problems	problem	NOUN
fbem-332	109	4	and	and	CCONJ
fbem-332	109	5	countermeasures	countermeasure	NOUN
fbem-332	109	6	of	of	ADP
fbem-332	109	7	accounting	account	VERB
fbem-332	109	8	professional	professional	ADJ
fbem-332	109	9	ethics	ethic	NOUN
fbem-332	109	10	[	[	X
fbem-332	109	11	j	j	X
fbem-332	109	12	]	]	X
fbem-332	109	13	.	.	PUNCT
fbem-332	109	14	economist	economist	NOUN
fbem-332	109	15	,	,	PUNCT
fbem-332	109	16	2010	2010	NUM
fbem-332	109	17	(	(	PUNCT
fbem-332	109	18	3	3	NUM
fbem-332	109	19	)	)	PUNCT
fbem-332	109	20	:	:	PUNCT
fbem-332	109	21	160161	160161	NUM
fbem-332	109	22	.	.	PUNCT
fbem-332	110	1	[	[	X
fbem-332	110	2	5	5	X
fbem-332	110	3	]	]	X
fbem-332	110	4	chen	chen	PROPN
fbem-332	110	5	guohui	guohui	PROPN
fbem-332	110	6	,	,	PUNCT
fbem-332	110	7	chi	chi	PROPN
fbem-332	110	8	xusheng	xusheng	PROPN
fbem-332	110	9	.	.	PUNCT
fbem-332	111	1	basic	basic	ADJ
fbem-332	111	2	accounting	accounting	NOUN
fbem-332	111	3	[	[	X
fbem-332	111	4	m	m	X
fbem-332	111	5	]	]	X
fbem-332	111	6	.	.	PUNCT
fbem-332	112	1	dalian	dalian	PROPN
fbem-332	112	2	:	:	PUNCT
fbem-332	112	3	dongbei	dongbei	PROPN
fbem-332	112	4	university	university	PROPN
fbem-332	112	5	of	of	ADP
fbem-332	112	6	finance	finance	NOUN
fbem-332	112	7	and	and	CCONJ
fbem-332	112	8	economics	economic	NOUN
fbem-332	112	9	press	press	NOUN
fbem-332	112	10	,	,	PUNCT
fbem-332	112	11	2018:287	2018:287	NUM
fbem-332	112	12	-	-	SYM
fbem-332	112	13	288	288	NUM
fbem-332	112	14	.	.	PUNCT