id	sid	tid	token	lemma	pos
fbem-3455	1	1	frontiers	frontier	NOUN
fbem-3455	1	2	in	in	ADP
fbem-3455	1	3	business	business	NOUN
fbem-3455	1	4	,	,	PUNCT
fbem-3455	1	5	economics	economic	NOUN
fbem-3455	1	6	and	and	CCONJ
fbem-3455	1	7	management	management	NOUN
fbem-3455	1	8	issn	issn	PROPN
fbem-3455	1	9	:	:	PUNCT
fbem-3455	1	10	2766	2766	NUM
fbem-3455	1	11	-	-	PUNCT
fbem-3455	1	12	824x	824x	NUM
fbem-3455	1	13	|	|	ADJ
fbem-3455	1	14	vol	vol	NOUN
fbem-3455	1	15	.	.	PROPN
fbem-3455	2	1	6	6	NUM
fbem-3455	2	2	,	,	PUNCT
fbem-3455	2	3	no	no	INTJ
fbem-3455	2	4	.	.	NOUN
fbem-3455	2	5	3	3	NUM
fbem-3455	2	6	,	,	PUNCT
fbem-3455	2	7	2022	2022	NUM
fbem-3455	2	8	169	169	NUM
fbem-3455	2	9	the	the	DET
fbem-3455	2	10	path	path	NOUN
fbem-3455	2	11	construction	construction	NOUN
fbem-3455	2	12	of	of	ADP
fbem-3455	2	13	accounting	account	VERB
fbem-3455	2	14	for	for	ADP
fbem-3455	2	15	optimizing	optimize	VERB
fbem-3455	2	16	enterprise	enterprise	NOUN
fbem-3455	2	17	financial	financial	ADJ
fbem-3455	2	18	management	management	NOUN
fbem-3455	2	19	zi	zi	PROPN
fbem-3455	2	20	ye	ye	PROPN
fbem-3455	2	21	,	,	PUNCT
fbem-3455	2	22	shiyi	shiyi	PROPN
fbem-3455	2	23	wu	wu	PROPN
fbem-3455	2	24	,	,	PUNCT
fbem-3455	2	25	xuewen	xuewen	PROPN
fbem-3455	2	26	tong	tong	PROPN
fbem-3455	2	27	,	,	PUNCT
fbem-3455	2	28	xinyu	xinyu	PROPN
fbem-3455	2	29	kan	kan	PROPN
fbem-3455	2	30	anhui	anhui	PROPN
fbem-3455	2	31	university	university	PROPN
fbem-3455	2	32	of	of	ADP
fbem-3455	2	33	finance	finance	NOUN
fbem-3455	2	34	and	and	CCONJ
fbem-3455	2	35	economics	economic	NOUN
fbem-3455	2	36	,	,	PUNCT
fbem-3455	2	37	bengbu	bengbu	NOUN
fbem-3455	2	38	,	,	PUNCT
fbem-3455	2	39	233030	233030	NUM
fbem-3455	2	40	,	,	PUNCT
fbem-3455	2	41	china	china	PROPN
fbem-3455	2	42	abstract	abstract	PROPN
fbem-3455	2	43	:	:	PUNCT
fbem-3455	2	44	in	in	ADP
fbem-3455	2	45	today	today	NOUN
fbem-3455	2	46	's	's	PART
fbem-3455	2	47	era	era	NOUN
fbem-3455	2	48	,	,	PUNCT
fbem-3455	2	49	in	in	ADP
fbem-3455	2	50	order	order	NOUN
fbem-3455	2	51	to	to	PART
fbem-3455	2	52	gain	gain	VERB
fbem-3455	2	53	an	an	DET
fbem-3455	2	54	advantage	advantage	NOUN
fbem-3455	2	55	in	in	ADP
fbem-3455	2	56	the	the	DET
fbem-3455	2	57	fierce	fierce	ADJ
fbem-3455	2	58	market	market	NOUN
fbem-3455	2	59	environment	environment	NOUN
fbem-3455	2	60	,	,	PUNCT
fbem-3455	2	61	enterprises	enterprise	NOUN
fbem-3455	2	62	must	must	AUX
fbem-3455	2	63	enhance	enhance	VERB
fbem-3455	2	64	their	their	PRON
fbem-3455	2	65	core	core	NOUN
fbem-3455	2	66	competitiveness	competitiveness	NOUN
fbem-3455	2	67	,	,	PUNCT
fbem-3455	2	68	so	so	SCONJ
fbem-3455	2	69	as	as	SCONJ
fbem-3455	2	70	to	to	PART
fbem-3455	2	71	obtain	obtain	VERB
fbem-3455	2	72	greater	great	ADJ
fbem-3455	2	73	economic	economic	ADJ
fbem-3455	2	74	benefits	benefit	NOUN
fbem-3455	2	75	and	and	CCONJ
fbem-3455	2	76	create	create	VERB
fbem-3455	2	77	good	good	ADJ
fbem-3455	2	78	basic	basic	ADJ
fbem-3455	2	79	conditions	condition	NOUN
fbem-3455	2	80	for	for	ADP
fbem-3455	2	81	the	the	DET
fbem-3455	2	82	long	long	ADJ
fbem-3455	2	83	-	-	PUNCT
fbem-3455	2	84	term	term	NOUN
fbem-3455	2	85	and	and	CCONJ
fbem-3455	2	86	stable	stable	ADJ
fbem-3455	2	87	development	development	NOUN
fbem-3455	2	88	of	of	ADP
fbem-3455	2	89	enterprises	enterprise	NOUN
fbem-3455	2	90	.	.	PUNCT
fbem-3455	3	1	in	in	ADP
fbem-3455	3	2	the	the	DET
fbem-3455	3	3	process	process	NOUN
fbem-3455	3	4	of	of	ADP
fbem-3455	3	5	enterprise	enterprise	NOUN
fbem-3455	3	6	development	development	NOUN
fbem-3455	3	7	,	,	PUNCT
fbem-3455	3	8	only	only	ADV
fbem-3455	3	9	by	by	ADP
fbem-3455	3	10	taking	take	VERB
fbem-3455	3	11	financial	financial	ADJ
fbem-3455	3	12	management	management	NOUN
fbem-3455	3	13	as	as	ADP
fbem-3455	3	14	an	an	DET
fbem-3455	3	15	important	important	ADJ
fbem-3455	3	16	part	part	NOUN
fbem-3455	3	17	of	of	ADP
fbem-3455	3	18	internal	internal	ADJ
fbem-3455	3	19	management	management	NOUN
fbem-3455	3	20	and	and	CCONJ
fbem-3455	3	21	supervising	supervise	VERB
fbem-3455	3	22	financial	financial	ADJ
fbem-3455	3	23	management	management	NOUN
fbem-3455	3	24	through	through	ADP
fbem-3455	3	25	accounting	accounting	NOUN
fbem-3455	3	26	audit	audit	NOUN
fbem-3455	3	27	can	can	AUX
fbem-3455	3	28	the	the	DET
fbem-3455	3	29	overall	overall	ADJ
fbem-3455	3	30	level	level	NOUN
fbem-3455	3	31	of	of	ADP
fbem-3455	3	32	financial	financial	ADJ
fbem-3455	3	33	management	management	NOUN
fbem-3455	3	34	be	be	AUX
fbem-3455	3	35	improved	improve	VERB
fbem-3455	3	36	.	.	PUNCT
fbem-3455	4	1	however	however	ADV
fbem-3455	4	2	,	,	PUNCT
fbem-3455	4	3	from	from	ADP
fbem-3455	4	4	the	the	DET
fbem-3455	4	5	actual	actual	ADJ
fbem-3455	4	6	situation	situation	NOUN
fbem-3455	4	7	of	of	ADP
fbem-3455	4	8	current	current	ADJ
fbem-3455	4	9	accounting	accounting	NOUN
fbem-3455	4	10	audit	audit	NOUN
fbem-3455	4	11	,	,	PUNCT
fbem-3455	4	12	it	it	PRON
fbem-3455	4	13	has	have	AUX
fbem-3455	4	14	not	not	PART
fbem-3455	4	15	played	play	VERB
fbem-3455	4	16	a	a	DET
fbem-3455	4	17	stronger	strong	ADJ
fbem-3455	4	18	role	role	NOUN
fbem-3455	4	19	in	in	ADP
fbem-3455	4	20	optimizing	optimize	VERB
fbem-3455	4	21	financial	financial	ADJ
fbem-3455	4	22	management	management	NOUN
fbem-3455	4	23	.	.	PUNCT
fbem-3455	5	1	based	base	VERB
fbem-3455	5	2	on	on	ADP
fbem-3455	5	3	this	this	PRON
fbem-3455	5	4	,	,	PUNCT
fbem-3455	5	5	this	this	DET
fbem-3455	5	6	paper	paper	NOUN
fbem-3455	5	7	expounds	expound	VERB
fbem-3455	5	8	the	the	DET
fbem-3455	5	9	significance	significance	NOUN
fbem-3455	5	10	of	of	ADP
fbem-3455	5	11	accounting	accounting	NOUN
fbem-3455	5	12	audit	audit	NOUN
fbem-3455	5	13	to	to	ADP
fbem-3455	5	14	financial	financial	ADJ
fbem-3455	5	15	management	management	NOUN
fbem-3455	5	16	,	,	PUNCT
fbem-3455	5	17	studies	study	VERB
fbem-3455	5	18	the	the	DET
fbem-3455	5	19	problems	problem	NOUN
fbem-3455	5	20	existing	exist	VERB
fbem-3455	5	21	in	in	ADP
fbem-3455	5	22	the	the	DET
fbem-3455	5	23	process	process	NOUN
fbem-3455	5	24	of	of	ADP
fbem-3455	5	25	accounting	accounting	NOUN
fbem-3455	5	26	audit	audit	NOUN
fbem-3455	5	27	,	,	PUNCT
fbem-3455	5	28	and	and	CCONJ
fbem-3455	5	29	puts	put	VERB
fbem-3455	5	30	forward	forward	ADV
fbem-3455	5	31	reasonable	reasonable	ADJ
fbem-3455	5	32	countermeasures	countermeasure	NOUN
fbem-3455	5	33	,	,	PUNCT
fbem-3455	5	34	in	in	ADP
fbem-3455	5	35	order	order	NOUN
fbem-3455	5	36	to	to	PART
fbem-3455	5	37	provide	provide	VERB
fbem-3455	5	38	some	some	DET
fbem-3455	5	39	reference	reference	NOUN
fbem-3455	5	40	for	for	ADP
fbem-3455	5	41	relevant	relevant	ADJ
fbem-3455	5	42	personnel	personnel	NOUN
fbem-3455	5	43	.	.	PUNCT
fbem-3455	6	1	keywords	keyword	NOUN
fbem-3455	6	2	:	:	PUNCT
fbem-3455	6	3	accounting	account	VERB
fbem-3455	6	4	audit	audit	NOUN
fbem-3455	6	5	,	,	PUNCT
fbem-3455	6	6	enterprise	enterprise	NOUN
fbem-3455	6	7	,	,	PUNCT
fbem-3455	6	8	financial	financial	ADJ
fbem-3455	6	9	management	management	NOUN
fbem-3455	6	10	.	.	PUNCT
fbem-3455	7	1	1	1	X
fbem-3455	7	2	.	.	X
fbem-3455	7	3	introduction	introduction	NOUN
fbem-3455	7	4	accounting	accounting	NOUN
fbem-3455	7	5	plays	play	VERB
fbem-3455	7	6	an	an	DET
fbem-3455	7	7	extremely	extremely	ADV
fbem-3455	7	8	important	important	ADJ
fbem-3455	7	9	role	role	NOUN
fbem-3455	7	10	in	in	ADP
fbem-3455	7	11	the	the	DET
fbem-3455	7	12	financial	financial	ADJ
fbem-3455	7	13	management	management	NOUN
fbem-3455	7	14	of	of	ADP
fbem-3455	7	15	enterprises	enterprise	NOUN
fbem-3455	7	16	.	.	PUNCT
fbem-3455	8	1	only	only	ADV
fbem-3455	8	2	by	by	ADP
fbem-3455	8	3	ensuring	ensure	VERB
fbem-3455	8	4	the	the	DET
fbem-3455	8	5	accuracy	accuracy	NOUN
fbem-3455	8	6	of	of	ADP
fbem-3455	8	7	financial	financial	ADJ
fbem-3455	8	8	data	datum	NOUN
fbem-3455	8	9	of	of	ADP
fbem-3455	8	10	enterprises	enterprise	NOUN
fbem-3455	8	11	can	can	AUX
fbem-3455	8	12	we	we	PRON
fbem-3455	8	13	provide	provide	VERB
fbem-3455	8	14	a	a	DET
fbem-3455	8	15	reliable	reliable	ADJ
fbem-3455	8	16	basis	basis	NOUN
fbem-3455	8	17	for	for	ADP
fbem-3455	8	18	later	later	ADJ
fbem-3455	8	19	decision	decision	NOUN
fbem-3455	8	20	-	-	PUNCT
fbem-3455	8	21	making	making	NOUN
fbem-3455	8	22	.	.	PUNCT
fbem-3455	9	1	however	however	ADV
fbem-3455	9	2	,	,	PUNCT
fbem-3455	9	3	due	due	ADP
fbem-3455	9	4	to	to	ADP
fbem-3455	9	5	the	the	DET
fbem-3455	9	6	influence	influence	NOUN
fbem-3455	9	7	of	of	ADP
fbem-3455	9	8	the	the	DET
fbem-3455	9	9	traditional	traditional	ADJ
fbem-3455	9	10	financial	financial	ADJ
fbem-3455	9	11	management	management	NOUN
fbem-3455	9	12	concept	concept	NOUN
fbem-3455	9	13	,	,	PUNCT
fbem-3455	9	14	no	no	DET
fbem-3455	9	15	attention	attention	NOUN
fbem-3455	9	16	has	have	AUX
fbem-3455	9	17	been	be	AUX
fbem-3455	9	18	paid	pay	VERB
fbem-3455	9	19	to	to	ADP
fbem-3455	9	20	the	the	DET
fbem-3455	9	21	accounting	accounting	NOUN
fbem-3455	9	22	audit	audit	NOUN
fbem-3455	9	23	work	work	NOUN
fbem-3455	9	24	of	of	ADP
fbem-3455	9	25	enterprises	enterprise	NOUN
fbem-3455	9	26	,	,	PUNCT
fbem-3455	9	27	which	which	PRON
fbem-3455	9	28	will	will	AUX
fbem-3455	9	29	lead	lead	VERB
fbem-3455	9	30	to	to	ADP
fbem-3455	9	31	the	the	DET
fbem-3455	9	32	slow	slow	ADJ
fbem-3455	9	33	development	development	NOUN
fbem-3455	9	34	of	of	ADP
fbem-3455	9	35	accounting	accounting	NOUN
fbem-3455	9	36	audit	audit	NOUN
fbem-3455	9	37	and	and	CCONJ
fbem-3455	9	38	a	a	DET
fbem-3455	9	39	serious	serious	ADJ
fbem-3455	9	40	lag	lag	NOUN
fbem-3455	9	41	.	.	PUNCT
fbem-3455	10	1	it	it	PRON
fbem-3455	10	2	is	be	AUX
fbem-3455	10	3	difficult	difficult	ADJ
fbem-3455	10	4	to	to	PART
fbem-3455	10	5	give	give	VERB
fbem-3455	10	6	full	full	ADJ
fbem-3455	10	7	play	play	NOUN
fbem-3455	10	8	to	to	ADP
fbem-3455	10	9	the	the	DET
fbem-3455	10	10	functions	function	NOUN
fbem-3455	10	11	of	of	ADP
fbem-3455	10	12	accounting	accounting	NOUN
fbem-3455	10	13	audit	audit	NOUN
fbem-3455	10	14	and	and	CCONJ
fbem-3455	10	15	promote	promote	VERB
fbem-3455	10	16	the	the	DET
fbem-3455	10	17	healthy	healthy	ADJ
fbem-3455	10	18	operation	operation	NOUN
fbem-3455	10	19	of	of	ADP
fbem-3455	10	20	various	various	ADJ
fbem-3455	10	21	production	production	NOUN
fbem-3455	10	22	and	and	CCONJ
fbem-3455	10	23	business	business	NOUN
fbem-3455	10	24	activities	activity	NOUN
fbem-3455	10	25	of	of	ADP
fbem-3455	10	26	enterprises	enterprise	NOUN
fbem-3455	10	27	.	.	PUNCT
fbem-3455	11	1	therefore	therefore	ADV
fbem-3455	11	2	,	,	PUNCT
fbem-3455	11	3	it	it	PRON
fbem-3455	11	4	is	be	AUX
fbem-3455	11	5	necessary	necessary	ADJ
fbem-3455	11	6	to	to	PART
fbem-3455	11	7	optimize	optimize	VERB
fbem-3455	11	8	financial	financial	ADJ
fbem-3455	11	9	management	management	NOUN
fbem-3455	11	10	and	and	CCONJ
fbem-3455	11	11	control	control	NOUN
fbem-3455	11	12	through	through	ADP
fbem-3455	11	13	accounting	accounting	NOUN
fbem-3455	11	14	and	and	CCONJ
fbem-3455	11	15	auditing	auditing	NOUN
fbem-3455	11	16	,	,	PUNCT
fbem-3455	11	17	so	so	SCONJ
fbem-3455	11	18	as	as	SCONJ
fbem-3455	11	19	to	to	PART
fbem-3455	11	20	realize	realize	VERB
fbem-3455	11	21	the	the	DET
fbem-3455	11	22	efficient	efficient	ADJ
fbem-3455	11	23	use	use	NOUN
fbem-3455	11	24	of	of	ADP
fbem-3455	11	25	enterprise	enterprise	NOUN
fbem-3455	11	26	funds	fund	NOUN
fbem-3455	11	27	and	and	CCONJ
fbem-3455	11	28	maximize	maximize	VERB
fbem-3455	11	29	the	the	DET
fbem-3455	11	30	interests	interest	NOUN
fbem-3455	11	31	of	of	ADP
fbem-3455	11	32	enterprises	enterprise	NOUN
fbem-3455	11	33	.	.	PUNCT
fbem-3455	12	1	2	2	X
fbem-3455	12	2	.	.	X
fbem-3455	12	3	the	the	DET
fbem-3455	12	4	significance	significance	NOUN
fbem-3455	12	5	of	of	ADP
fbem-3455	12	6	accounting	accounting	NOUN
fbem-3455	12	7	audit	audit	NOUN
fbem-3455	12	8	for	for	ADP
fbem-3455	12	9	the	the	DET
fbem-3455	12	10	optimization	optimization	NOUN
fbem-3455	12	11	of	of	ADP
fbem-3455	12	12	enterprise	enterprise	NOUN
fbem-3455	12	13	financial	financial	ADJ
fbem-3455	12	14	management	management	NOUN
fbem-3455	12	15	2.1	2.1	NUM
fbem-3455	12	16	.	.	PUNCT
fbem-3455	13	1	improve	improve	VERB
fbem-3455	13	2	the	the	DET
fbem-3455	13	3	concept	concept	NOUN
fbem-3455	13	4	of	of	ADP
fbem-3455	13	5	corporate	corporate	ADJ
fbem-3455	13	6	finance	finance	NOUN
fbem-3455	13	7	by	by	ADP
fbem-3455	13	8	improving	improve	VERB
fbem-3455	13	9	the	the	DET
fbem-3455	13	10	accounting	accounting	NOUN
fbem-3455	13	11	and	and	CCONJ
fbem-3455	13	12	auditing	auditing	NOUN
fbem-3455	13	13	level	level	NOUN
fbem-3455	13	14	of	of	ADP
fbem-3455	13	15	enterprises	enterprise	NOUN
fbem-3455	13	16	,	,	PUNCT
fbem-3455	13	17	it	it	PRON
fbem-3455	13	18	will	will	AUX
fbem-3455	13	19	help	help	VERB
fbem-3455	13	20	staff	staff	NOUN
fbem-3455	13	21	to	to	PART
fbem-3455	13	22	establish	establish	VERB
fbem-3455	13	23	a	a	DET
fbem-3455	13	24	stronger	strong	ADJ
fbem-3455	13	25	financial	financial	ADJ
fbem-3455	13	26	management	management	NOUN
fbem-3455	13	27	concept	concept	NOUN
fbem-3455	13	28	,	,	PUNCT
fbem-3455	13	29	actively	actively	ADV
fbem-3455	13	30	change	change	VERB
fbem-3455	13	31	the	the	DET
fbem-3455	13	32	traditional	traditional	ADJ
fbem-3455	13	33	financial	financial	ADJ
fbem-3455	13	34	concept	concept	NOUN
fbem-3455	13	35	,	,	PUNCT
fbem-3455	13	36	and	and	CCONJ
fbem-3455	13	37	realize	realize	VERB
fbem-3455	13	38	the	the	DET
fbem-3455	13	39	optimization	optimization	NOUN
fbem-3455	13	40	and	and	CCONJ
fbem-3455	13	41	upgrading	upgrading	NOUN
fbem-3455	13	42	of	of	ADP
fbem-3455	13	43	financial	financial	ADJ
fbem-3455	13	44	management	management	NOUN
fbem-3455	13	45	.	.	PUNCT
fbem-3455	14	1	in	in	ADP
fbem-3455	14	2	the	the	DET
fbem-3455	14	3	process	process	NOUN
fbem-3455	14	4	of	of	ADP
fbem-3455	14	5	carrying	carry	VERB
fbem-3455	14	6	out	out	ADP
fbem-3455	14	7	accounting	accounting	NOUN
fbem-3455	14	8	audit	audit	NOUN
fbem-3455	14	9	,	,	PUNCT
fbem-3455	14	10	it	it	PRON
fbem-3455	14	11	is	be	AUX
fbem-3455	14	12	necessary	necessary	ADJ
fbem-3455	14	13	to	to	PART
fbem-3455	14	14	make	make	VERB
fbem-3455	14	15	a	a	DET
fbem-3455	14	16	detailed	detailed	ADJ
fbem-3455	14	17	audit	audit	NOUN
fbem-3455	14	18	of	of	ADP
fbem-3455	14	19	the	the	DET
fbem-3455	14	20	daily	daily	ADJ
fbem-3455	14	21	financial	financial	ADJ
fbem-3455	14	22	accounts	account	NOUN
fbem-3455	14	23	of	of	ADP
fbem-3455	14	24	enterprises	enterprise	NOUN
fbem-3455	14	25	,	,	PUNCT
fbem-3455	14	26	and	and	CCONJ
fbem-3455	14	27	timely	timely	ADV
fbem-3455	14	28	solve	solve	VERB
fbem-3455	14	29	the	the	DET
fbem-3455	14	30	challenges	challenge	NOUN
fbem-3455	14	31	faced	face	VERB
fbem-3455	14	32	by	by	ADP
fbem-3455	14	33	the	the	DET
fbem-3455	14	34	financial	financial	ADJ
fbem-3455	14	35	management	management	NOUN
fbem-3455	14	36	of	of	ADP
fbem-3455	14	37	enterprises	enterprise	NOUN
fbem-3455	14	38	,	,	PUNCT
fbem-3455	14	39	and	and	CCONJ
fbem-3455	14	40	solve	solve	VERB
fbem-3455	14	41	the	the	DET
fbem-3455	14	42	financial	financial	ADJ
fbem-3455	14	43	management	management	NOUN
fbem-3455	14	44	problems	problem	NOUN
fbem-3455	14	45	pertinently[1	pertinently[1	PROPN
fbem-3455	14	46	]	]	X
fbem-3455	14	47	.	.	PUNCT
fbem-3455	15	1	due	due	ADP
fbem-3455	15	2	to	to	ADP
fbem-3455	15	3	the	the	DET
fbem-3455	15	4	complexity	complexity	NOUN
fbem-3455	15	5	of	of	ADP
fbem-3455	15	6	accounting	accounting	NOUN
fbem-3455	15	7	and	and	CCONJ
fbem-3455	15	8	auditing	auditing	NOUN
fbem-3455	15	9	in	in	ADP
fbem-3455	15	10	enterprises	enterprise	NOUN
fbem-3455	15	11	,	,	PUNCT
fbem-3455	15	12	the	the	DET
fbem-3455	15	13	supervision	supervision	NOUN
fbem-3455	15	14	and	and	CCONJ
fbem-3455	15	15	management	management	NOUN
fbem-3455	15	16	of	of	ADP
fbem-3455	15	17	financial	financial	ADJ
fbem-3455	15	18	management	management	NOUN
fbem-3455	15	19	can	can	AUX
fbem-3455	15	20	not	not	PART
fbem-3455	15	21	only	only	ADV
fbem-3455	15	22	enhance	enhance	VERB
fbem-3455	15	23	the	the	DET
fbem-3455	15	24	legitimacy	legitimacy	NOUN
fbem-3455	15	25	of	of	ADP
fbem-3455	15	26	financial	financial	ADJ
fbem-3455	15	27	information	information	NOUN
fbem-3455	15	28	,	,	PUNCT
fbem-3455	15	29	but	but	CCONJ
fbem-3455	15	30	also	also	ADV
fbem-3455	15	31	create	create	VERB
fbem-3455	15	32	a	a	DET
fbem-3455	15	33	better	well	ADJ
fbem-3455	15	34	accounting	accounting	NOUN
fbem-3455	15	35	and	and	CCONJ
fbem-3455	15	36	auditing	auditing	NOUN
fbem-3455	15	37	environment	environment	NOUN
fbem-3455	15	38	for	for	ADP
fbem-3455	15	39	enterprises	enterprise	NOUN
fbem-3455	15	40	,	,	PUNCT
fbem-3455	15	41	enhance	enhance	VERB
fbem-3455	15	42	their	their	PRON
fbem-3455	15	43	financial	financial	ADJ
fbem-3455	15	44	concepts	concept	NOUN
fbem-3455	15	45	and	and	CCONJ
fbem-3455	15	46	lay	lie	VERB
fbem-3455	15	47	a	a	DET
fbem-3455	15	48	solid	solid	ADJ
fbem-3455	15	49	foundation	foundation	NOUN
fbem-3455	15	50	for	for	ADP
fbem-3455	15	51	the	the	DET
fbem-3455	15	52	later	later	ADJ
fbem-3455	15	53	development	development	NOUN
fbem-3455	15	54	of	of	ADP
fbem-3455	15	55	enterprises	enterprise	NOUN
fbem-3455	15	56	.	.	PUNCT
fbem-3455	16	1	2.2	2.2	NUM
fbem-3455	16	2	.	.	PUNCT
fbem-3455	16	3	improve	improve	VERB
fbem-3455	16	4	financial	financial	ADJ
fbem-3455	16	5	management	management	NOUN
fbem-3455	16	6	ability	ability	NOUN
fbem-3455	16	7	in	in	ADP
fbem-3455	16	8	the	the	DET
fbem-3455	16	9	process	process	NOUN
fbem-3455	16	10	of	of	ADP
fbem-3455	16	11	enterprise	enterprise	NOUN
fbem-3455	16	12	development	development	NOUN
fbem-3455	16	13	,	,	PUNCT
fbem-3455	16	14	by	by	ADP
fbem-3455	16	15	improving	improve	VERB
fbem-3455	16	16	the	the	DET
fbem-3455	16	17	level	level	NOUN
fbem-3455	16	18	of	of	ADP
fbem-3455	16	19	accounting	accounting	NOUN
fbem-3455	16	20	and	and	CCONJ
fbem-3455	16	21	auditing	auditing	NOUN
fbem-3455	16	22	,	,	PUNCT
fbem-3455	16	23	it	it	PRON
fbem-3455	16	24	can	can	AUX
fbem-3455	16	25	also	also	ADV
fbem-3455	16	26	improve	improve	VERB
fbem-3455	16	27	the	the	DET
fbem-3455	16	28	financial	financial	ADJ
fbem-3455	16	29	management	management	NOUN
fbem-3455	16	30	ability	ability	NOUN
fbem-3455	16	31	of	of	ADP
fbem-3455	16	32	enterprises	enterprise	NOUN
fbem-3455	16	33	,	,	PUNCT
fbem-3455	16	34	and	and	CCONJ
fbem-3455	16	35	play	play	VERB
fbem-3455	16	36	a	a	DET
fbem-3455	16	37	stronger	strong	ADJ
fbem-3455	16	38	role	role	NOUN
fbem-3455	16	39	in	in	ADP
fbem-3455	16	40	optimizing	optimize	VERB
fbem-3455	16	41	the	the	DET
fbem-3455	16	42	financial	financial	ADJ
fbem-3455	16	43	management	management	NOUN
fbem-3455	16	44	of	of	ADP
fbem-3455	16	45	enterprises[2	enterprises[2	NOUN
fbem-3455	16	46	]	]	PUNCT
fbem-3455	16	47	.	.	PUNCT
fbem-3455	17	1	by	by	ADP
fbem-3455	17	2	checking	check	VERB
fbem-3455	17	3	the	the	DET
fbem-3455	17	4	financial	financial	ADJ
fbem-3455	17	5	information	information	NOUN
fbem-3455	17	6	in	in	ADP
fbem-3455	17	7	detail	detail	NOUN
fbem-3455	17	8	,	,	PUNCT
fbem-3455	17	9	enterprises	enterprise	NOUN
fbem-3455	17	10	can	can	AUX
fbem-3455	17	11	find	find	VERB
fbem-3455	17	12	out	out	ADP
fbem-3455	17	13	the	the	DET
fbem-3455	17	14	risk	risk	NOUN
fbem-3455	17	15	problems	problem	NOUN
fbem-3455	17	16	in	in	ADP
fbem-3455	17	17	financial	financial	ADJ
fbem-3455	17	18	management	management	NOUN
fbem-3455	17	19	in	in	ADP
fbem-3455	17	20	time	time	NOUN
fbem-3455	17	21	,	,	PUNCT
fbem-3455	17	22	analyze	analyze	VERB
fbem-3455	17	23	them	they	PRON
fbem-3455	17	24	in	in	ADP
fbem-3455	17	25	detail	detail	NOUN
fbem-3455	17	26	,	,	PUNCT
fbem-3455	17	27	and	and	CCONJ
fbem-3455	17	28	deal	deal	VERB
fbem-3455	17	29	with	with	ADP
fbem-3455	17	30	them	they	PRON
fbem-3455	17	31	in	in	ADP
fbem-3455	17	32	a	a	DET
fbem-3455	17	33	scientific	scientific	ADJ
fbem-3455	17	34	and	and	CCONJ
fbem-3455	17	35	effective	effective	ADJ
fbem-3455	17	36	way	way	NOUN
fbem-3455	17	37	.	.	PUNCT
fbem-3455	18	1	for	for	ADP
fbem-3455	18	2	example	example	NOUN
fbem-3455	18	3	,	,	PUNCT
fbem-3455	18	4	by	by	ADP
fbem-3455	18	5	improving	improve	VERB
fbem-3455	18	6	the	the	DET
fbem-3455	18	7	quality	quality	NOUN
fbem-3455	18	8	of	of	ADP
fbem-3455	18	9	accounting	accounting	NOUN
fbem-3455	18	10	audit	audit	NOUN
fbem-3455	18	11	,	,	PUNCT
fbem-3455	18	12	it	it	PRON
fbem-3455	18	13	can	can	AUX
fbem-3455	18	14	ensure	ensure	VERB
fbem-3455	18	15	that	that	SCONJ
fbem-3455	18	16	the	the	DET
fbem-3455	18	17	staff	staff	NOUN
fbem-3455	18	18	can	can	AUX
fbem-3455	18	19	identify	identify	VERB
fbem-3455	18	20	the	the	DET
fbem-3455	18	21	loopholes	loophole	NOUN
fbem-3455	18	22	in	in	ADP
fbem-3455	18	23	financial	financial	ADJ
fbem-3455	18	24	information	information	NOUN
fbem-3455	18	25	in	in	ADP
fbem-3455	18	26	time	time	NOUN
fbem-3455	18	27	and	and	CCONJ
fbem-3455	18	28	make	make	VERB
fbem-3455	18	29	timely	timely	ADJ
fbem-3455	18	30	rectification	rectification	NOUN
fbem-3455	18	31	,	,	PUNCT
fbem-3455	18	32	so	so	SCONJ
fbem-3455	18	33	as	as	SCONJ
fbem-3455	18	34	to	to	PART
fbem-3455	18	35	enhance	enhance	VERB
fbem-3455	18	36	the	the	DET
fbem-3455	18	37	authenticity	authenticity	NOUN
fbem-3455	18	38	and	and	CCONJ
fbem-3455	18	39	effectiveness	effectiveness	NOUN
fbem-3455	18	40	of	of	ADP
fbem-3455	18	41	financial	financial	ADJ
fbem-3455	18	42	reports	report	NOUN
fbem-3455	18	43	.	.	PUNCT
fbem-3455	19	1	only	only	ADV
fbem-3455	19	2	by	by	ADP
fbem-3455	19	3	improving	improve	VERB
fbem-3455	19	4	the	the	DET
fbem-3455	19	5	accuracy	accuracy	NOUN
fbem-3455	19	6	of	of	ADP
fbem-3455	19	7	financial	financial	ADJ
fbem-3455	19	8	report	report	NOUN
fbem-3455	19	9	results	result	VERB
fbem-3455	19	10	on	on	ADP
fbem-3455	19	11	the	the	DET
fbem-3455	19	12	original	original	ADJ
fbem-3455	19	13	basis	basis	NOUN
fbem-3455	19	14	can	can	AUX
fbem-3455	19	15	the	the	DET
fbem-3455	19	16	economic	economic	ADJ
fbem-3455	19	17	management	management	NOUN
fbem-3455	19	18	level	level	NOUN
fbem-3455	19	19	of	of	ADP
fbem-3455	19	20	enterprises	enterprise	NOUN
fbem-3455	19	21	be	be	AUX
fbem-3455	19	22	improved[3	improved[3	VERB
fbem-3455	19	23	]	]	PUNCT
fbem-3455	19	24	.	.	PUNCT
fbem-3455	20	1	in	in	ADP
fbem-3455	20	2	addition	addition	NOUN
fbem-3455	20	3	,	,	PUNCT
fbem-3455	20	4	through	through	ADP
fbem-3455	20	5	the	the	DET
fbem-3455	20	6	efficient	efficient	ADJ
fbem-3455	20	7	supervision	supervision	NOUN
fbem-3455	20	8	of	of	ADP
fbem-3455	20	9	audit	audit	NOUN
fbem-3455	20	10	work	work	NOUN
fbem-3455	20	11	,	,	PUNCT
fbem-3455	20	12	improving	improve	VERB
fbem-3455	20	13	the	the	DET
fbem-3455	20	14	implementation	implementation	NOUN
fbem-3455	20	15	of	of	ADP
fbem-3455	20	16	supervision	supervision	NOUN
fbem-3455	20	17	and	and	CCONJ
fbem-3455	20	18	management	management	NOUN
fbem-3455	20	19	can	can	AUX
fbem-3455	20	20	also	also	ADV
fbem-3455	20	21	restrain	restrain	VERB
fbem-3455	20	22	the	the	DET
fbem-3455	20	23	accounting	accounting	NOUN
fbem-3455	20	24	audit	audit	NOUN
fbem-3455	20	25	work	work	NOUN
fbem-3455	20	26	,	,	PUNCT
fbem-3455	20	27	reduce	reduce	VERB
fbem-3455	20	28	the	the	DET
fbem-3455	20	29	subjective	subjective	ADJ
fbem-3455	20	30	errors	error	NOUN
fbem-3455	20	31	of	of	ADP
fbem-3455	20	32	staff	staff	NOUN
fbem-3455	20	33	,	,	PUNCT
fbem-3455	20	34	minimize	minimize	VERB
fbem-3455	20	35	the	the	DET
fbem-3455	20	36	possible	possible	ADJ
fbem-3455	20	37	financial	financial	ADJ
fbem-3455	20	38	risks	risk	NOUN
fbem-3455	20	39	and	and	CCONJ
fbem-3455	20	40	improve	improve	VERB
fbem-3455	20	41	the	the	DET
fbem-3455	20	42	financial	financial	ADJ
fbem-3455	20	43	management	management	NOUN
fbem-3455	20	44	efficiency	efficiency	NOUN
fbem-3455	20	45	of	of	ADP
fbem-3455	20	46	enterprises	enterprise	NOUN
fbem-3455	20	47	.	.	PUNCT
fbem-3455	21	1	in	in	ADP
fbem-3455	21	2	order	order	NOUN
fbem-3455	21	3	to	to	PART
fbem-3455	21	4	ensure	ensure	VERB
fbem-3455	21	5	the	the	DET
fbem-3455	21	6	smooth	smooth	ADJ
fbem-3455	21	7	progress	progress	NOUN
fbem-3455	21	8	of	of	ADP
fbem-3455	21	9	audit	audit	NOUN
fbem-3455	21	10	work	work	NOUN
fbem-3455	21	11	,	,	PUNCT
fbem-3455	21	12	it	it	PRON
fbem-3455	21	13	will	will	AUX
fbem-3455	21	14	also	also	ADV
fbem-3455	21	15	encourage	encourage	VERB
fbem-3455	21	16	financial	financial	ADJ
fbem-3455	21	17	management	management	NOUN
fbem-3455	21	18	personnel	personnel	NOUN
fbem-3455	21	19	to	to	PART
fbem-3455	21	20	continuously	continuously	ADV
fbem-3455	21	21	learn	learn	VERB
fbem-3455	21	22	new	new	ADJ
fbem-3455	21	23	knowledge	knowledge	NOUN
fbem-3455	21	24	and	and	CCONJ
fbem-3455	21	25	relevant	relevant	ADJ
fbem-3455	21	26	laws	law	NOUN
fbem-3455	21	27	and	and	CCONJ
fbem-3455	21	28	regulations	regulation	NOUN
fbem-3455	21	29	,	,	PUNCT
fbem-3455	21	30	constantly	constantly	ADV
fbem-3455	21	31	improve	improve	VERB
fbem-3455	21	32	their	their	PRON
fbem-3455	21	33	working	work	VERB
fbem-3455	21	34	level	level	NOUN
fbem-3455	21	35	and	and	CCONJ
fbem-3455	21	36	professional	professional	ADJ
fbem-3455	21	37	quality	quality	NOUN
fbem-3455	21	38	,	,	PUNCT
fbem-3455	21	39	and	and	CCONJ
fbem-3455	21	40	put	put	VERB
fbem-3455	21	41	themselves	themselves	PRON
fbem-3455	21	42	into	into	ADP
fbem-3455	21	43	the	the	DET
fbem-3455	21	44	financial	financial	ADJ
fbem-3455	21	45	management	management	NOUN
fbem-3455	21	46	process	process	NOUN
fbem-3455	21	47	of	of	ADP
fbem-3455	21	48	enterprises	enterprise	NOUN
fbem-3455	21	49	in	in	ADP
fbem-3455	21	50	a	a	DET
fbem-3455	21	51	more	more	ADV
fbem-3455	21	52	active	active	ADJ
fbem-3455	21	53	working	work	VERB
fbem-3455	21	54	state[4	state[4	NOUN
fbem-3455	21	55	]	]	PUNCT
fbem-3455	21	56	.	.	PUNCT
fbem-3455	22	1	2.3	2.3	NUM
fbem-3455	22	2	.	.	PUNCT
fbem-3455	23	1	improve	improve	VERB
fbem-3455	23	2	the	the	DET
fbem-3455	23	3	financial	financial	ADJ
fbem-3455	23	4	management	management	NOUN
fbem-3455	23	5	system	system	NOUN
fbem-3455	23	6	carrying	carry	VERB
fbem-3455	23	7	out	out	ADP
fbem-3455	23	8	accounting	accounting	NOUN
fbem-3455	23	9	audit	audit	NOUN
fbem-3455	23	10	is	be	AUX
fbem-3455	23	11	conducive	conducive	ADJ
fbem-3455	23	12	to	to	ADP
fbem-3455	23	13	fine	fine	ADJ
fbem-3455	23	14	verification	verification	NOUN
fbem-3455	23	15	of	of	ADP
fbem-3455	23	16	enterprise	enterprise	NOUN
fbem-3455	23	17	financial	financial	ADJ
fbem-3455	23	18	management	management	NOUN
fbem-3455	23	19	,	,	PUNCT
fbem-3455	23	20	supervision	supervision	NOUN
fbem-3455	23	21	and	and	CCONJ
fbem-3455	23	22	management	management	NOUN
fbem-3455	23	23	of	of	ADP
fbem-3455	23	24	enterprise	enterprise	NOUN
fbem-3455	23	25	financial	financial	ADJ
fbem-3455	23	26	status	status	NOUN
fbem-3455	23	27	,	,	PUNCT
fbem-3455	23	28	ensuring	ensure	VERB
fbem-3455	23	29	highquality	highquality	NOUN
fbem-3455	23	30	audit	audit	NOUN
fbem-3455	23	31	work	work	NOUN
fbem-3455	23	32	,	,	PUNCT
fbem-3455	23	33	helping	help	VERB
fbem-3455	23	34	staff	staff	NOUN
fbem-3455	23	35	to	to	PART
fbem-3455	23	36	know	know	VERB
fbem-3455	23	37	the	the	DET
fbem-3455	23	38	problems	problem	NOUN
fbem-3455	23	39	existing	exist	VERB
fbem-3455	23	40	in	in	ADP
fbem-3455	23	41	the	the	DET
fbem-3455	23	42	process	process	NOUN
fbem-3455	23	43	of	of	ADP
fbem-3455	23	44	enterprise	enterprise	NOUN
fbem-3455	23	45	financial	financial	ADJ
fbem-3455	23	46	management	management	NOUN
fbem-3455	23	47	in	in	ADP
fbem-3455	23	48	time	time	NOUN
fbem-3455	23	49	,	,	PUNCT
fbem-3455	23	50	so	so	SCONJ
fbem-3455	23	51	as	as	SCONJ
fbem-3455	23	52	to	to	PART
fbem-3455	23	53	establish	establish	VERB
fbem-3455	23	54	and	and	CCONJ
fbem-3455	23	55	improve	improve	VERB
fbem-3455	23	56	a	a	DET
fbem-3455	23	57	more	more	ADV
fbem-3455	23	58	perfect	perfect	ADJ
fbem-3455	23	59	financial	financial	ADJ
fbem-3455	23	60	management	management	NOUN
fbem-3455	23	61	system	system	NOUN
fbem-3455	23	62	and	and	CCONJ
fbem-3455	23	63	form	form	VERB
fbem-3455	23	64	a	a	DET
fbem-3455	23	65	more	more	ADV
fbem-3455	23	66	scientific	scientific	ADJ
fbem-3455	23	67	management	management	NOUN
fbem-3455	23	68	system	system	NOUN
fbem-3455	23	69	.	.	PUNCT
fbem-3455	24	1	only	only	ADV
fbem-3455	24	2	through	through	ADP
fbem-3455	24	3	accounting	accounting	NOUN
fbem-3455	24	4	audit	audit	NOUN
fbem-3455	24	5	can	can	AUX
fbem-3455	24	6	we	we	PRON
fbem-3455	24	7	reflect	reflect	VERB
fbem-3455	24	8	more	more	ADJ
fbem-3455	24	9	financial	financial	ADJ
fbem-3455	24	10	management	management	NOUN
fbem-3455	24	11	problems	problem	NOUN
fbem-3455	24	12	,	,	PUNCT
fbem-3455	24	13	optimize	optimize	VERB
fbem-3455	24	14	the	the	DET
fbem-3455	24	15	financial	financial	ADJ
fbem-3455	24	16	management	management	NOUN
fbem-3455	24	17	system	system	NOUN
fbem-3455	24	18	of	of	ADP
fbem-3455	24	19	enterprises	enterprise	NOUN
fbem-3455	24	20	in	in	ADP
fbem-3455	24	21	time	time	NOUN
fbem-3455	24	22	,	,	PUNCT
fbem-3455	24	23	further	far	ADV
fbem-3455	24	24	improve	improve	VERB
fbem-3455	24	25	the	the	DET
fbem-3455	24	26	standardization	standardization	NOUN
fbem-3455	24	27	and	and	CCONJ
fbem-3455	24	28	reliability	reliability	NOUN
fbem-3455	24	29	of	of	ADP
fbem-3455	24	30	the	the	DET
fbem-3455	24	31	system	system	NOUN
fbem-3455	24	32	,	,	PUNCT
fbem-3455	24	33	and	and	CCONJ
fbem-3455	24	34	create	create	VERB
fbem-3455	24	35	a	a	DET
fbem-3455	24	36	170	170	NUM
fbem-3455	24	37	better	well	ADJ
fbem-3455	24	38	environment	environment	NOUN
fbem-3455	24	39	for	for	ADP
fbem-3455	24	40	the	the	DET
fbem-3455	24	41	later	later	ADJ
fbem-3455	24	42	development	development	NOUN
fbem-3455	24	43	of	of	ADP
fbem-3455	24	44	enterprises	enterprise	NOUN
fbem-3455	24	45	.	.	PUNCT
fbem-3455	25	1	2.4	2.4	NUM
fbem-3455	25	2	.	.	PUNCT
fbem-3455	25	3	improve	improve	VERB
fbem-3455	25	4	the	the	DET
fbem-3455	25	5	competitiveness	competitiveness	NOUN
fbem-3455	25	6	of	of	ADP
fbem-3455	25	7	enterprises	enterprise	NOUN
fbem-3455	25	8	under	under	ADP
fbem-3455	25	9	the	the	DET
fbem-3455	25	10	background	background	NOUN
fbem-3455	25	11	of	of	ADP
fbem-3455	25	12	the	the	DET
fbem-3455	25	13	continuous	continuous	ADJ
fbem-3455	25	14	development	development	NOUN
fbem-3455	25	15	of	of	ADP
fbem-3455	25	16	market	market	NOUN
fbem-3455	25	17	economy	economy	NOUN
fbem-3455	25	18	,	,	PUNCT
fbem-3455	25	19	in	in	ADP
fbem-3455	25	20	order	order	NOUN
fbem-3455	25	21	to	to	PART
fbem-3455	25	22	occupy	occupy	VERB
fbem-3455	25	23	more	more	ADJ
fbem-3455	25	24	advantages	advantage	NOUN
fbem-3455	25	25	in	in	ADP
fbem-3455	25	26	the	the	DET
fbem-3455	25	27	fierce	fierce	ADJ
fbem-3455	25	28	competition	competition	NOUN
fbem-3455	25	29	,	,	PUNCT
fbem-3455	25	30	enterprises	enterprise	NOUN
fbem-3455	25	31	must	must	AUX
fbem-3455	25	32	enhance	enhance	VERB
fbem-3455	25	33	their	their	PRON
fbem-3455	25	34	core	core	NOUN
fbem-3455	25	35	competitiveness	competitiveness	NOUN
fbem-3455	25	36	and	and	CCONJ
fbem-3455	25	37	obtain	obtain	VERB
fbem-3455	25	38	greater	great	ADJ
fbem-3455	25	39	economic	economic	ADJ
fbem-3455	25	40	benefits	benefit	NOUN
fbem-3455	25	41	by	by	ADP
fbem-3455	25	42	enhancing	enhance	VERB
fbem-3455	25	43	their	their	PRON
fbem-3455	25	44	economic	economic	ADJ
fbem-3455	25	45	strength[5	strength[5	NOUN
fbem-3455	25	46	]	]	PUNCT
fbem-3455	25	47	.	.	PUNCT
fbem-3455	26	1	doing	do	VERB
fbem-3455	26	2	a	a	DET
fbem-3455	26	3	good	good	ADJ
fbem-3455	26	4	job	job	NOUN
fbem-3455	26	5	in	in	ADP
fbem-3455	26	6	the	the	DET
fbem-3455	26	7	accounting	accounting	NOUN
fbem-3455	26	8	and	and	CCONJ
fbem-3455	26	9	auditing	auditing	NOUN
fbem-3455	26	10	of	of	ADP
fbem-3455	26	11	enterprises	enterprise	NOUN
fbem-3455	26	12	will	will	AUX
fbem-3455	26	13	help	help	VERB
fbem-3455	26	14	leaders	leader	NOUN
fbem-3455	26	15	to	to	PART
fbem-3455	26	16	make	make	VERB
fbem-3455	26	17	clear	clear	ADJ
fbem-3455	26	18	the	the	DET
fbem-3455	26	19	current	current	ADJ
fbem-3455	26	20	economic	economic	ADJ
fbem-3455	26	21	problems	problem	NOUN
fbem-3455	26	22	of	of	ADP
fbem-3455	26	23	enterprises	enterprise	NOUN
fbem-3455	26	24	,	,	PUNCT
fbem-3455	26	25	and	and	CCONJ
fbem-3455	26	26	make	make	VERB
fbem-3455	26	27	them	they	PRON
fbem-3455	26	28	fully	fully	ADV
fbem-3455	26	29	understand	understand	VERB
fbem-3455	26	30	the	the	DET
fbem-3455	26	31	financial	financial	ADJ
fbem-3455	26	32	situation	situation	NOUN
fbem-3455	26	33	of	of	ADP
fbem-3455	26	34	enterprises	enterprise	NOUN
fbem-3455	26	35	,	,	PUNCT
fbem-3455	26	36	so	so	SCONJ
fbem-3455	26	37	as	as	SCONJ
fbem-3455	26	38	to	to	PART
fbem-3455	26	39	avoid	avoid	VERB
fbem-3455	26	40	the	the	DET
fbem-3455	26	41	financial	financial	ADJ
fbem-3455	26	42	risks	risk	NOUN
fbem-3455	26	43	of	of	ADP
fbem-3455	26	44	enterprises	enterprise	NOUN
fbem-3455	26	45	in	in	ADP
fbem-3455	26	46	time	time	NOUN
fbem-3455	26	47	.	.	PUNCT
fbem-3455	27	1	therefore	therefore	ADV
fbem-3455	27	2	,	,	PUNCT
fbem-3455	27	3	there	there	PRON
fbem-3455	27	4	is	be	VERB
fbem-3455	27	5	a	a	DET
fbem-3455	27	6	close	close	ADJ
fbem-3455	27	7	relationship	relationship	NOUN
fbem-3455	27	8	between	between	ADP
fbem-3455	27	9	the	the	DET
fbem-3455	27	10	enterprise	enterprise	NOUN
fbem-3455	27	11	's	's	PART
fbem-3455	27	12	accounting	accounting	NOUN
fbem-3455	27	13	audit	audit	NOUN
fbem-3455	27	14	and	and	CCONJ
fbem-3455	27	15	its	its	PRON
fbem-3455	27	16	competitiveness	competitiveness	NOUN
fbem-3455	27	17	.	.	PUNCT
fbem-3455	28	1	only	only	ADV
fbem-3455	28	2	by	by	ADP
fbem-3455	28	3	realizing	realize	VERB
fbem-3455	28	4	the	the	DET
fbem-3455	28	5	accurate	accurate	ADJ
fbem-3455	28	6	positioning	positioning	NOUN
fbem-3455	28	7	of	of	ADP
fbem-3455	28	8	accounting	accounting	NOUN
fbem-3455	28	9	audit	audit	NOUN
fbem-3455	28	10	and	and	CCONJ
fbem-3455	28	11	solving	solve	VERB
fbem-3455	28	12	the	the	DET
fbem-3455	28	13	practical	practical	ADJ
fbem-3455	28	14	problems	problem	NOUN
fbem-3455	28	15	encountered	encounter	VERB
fbem-3455	28	16	in	in	ADP
fbem-3455	28	17	the	the	DET
fbem-3455	28	18	process	process	NOUN
fbem-3455	28	19	of	of	ADP
fbem-3455	28	20	financial	financial	ADJ
fbem-3455	28	21	management	management	NOUN
fbem-3455	28	22	in	in	ADP
fbem-3455	28	23	time	time	NOUN
fbem-3455	28	24	can	can	AUX
fbem-3455	28	25	we	we	PRON
fbem-3455	28	26	provide	provide	VERB
fbem-3455	28	27	strong	strong	ADJ
fbem-3455	28	28	data	datum	NOUN
fbem-3455	28	29	support	support	NOUN
fbem-3455	28	30	for	for	ADP
fbem-3455	28	31	enterprise	enterprise	NOUN
fbem-3455	28	32	managers	manager	NOUN
fbem-3455	28	33	and	and	CCONJ
fbem-3455	28	34	decision	decision	NOUN
fbem-3455	28	35	makers[6	makers[6	INTJ
fbem-3455	28	36	]	]	PUNCT
fbem-3455	28	37	.	.	PUNCT
fbem-3455	29	1	in	in	ADP
fbem-3455	29	2	addition	addition	NOUN
fbem-3455	29	3	,	,	PUNCT
fbem-3455	29	4	by	by	ADP
fbem-3455	29	5	carrying	carry	VERB
fbem-3455	29	6	out	out	ADP
fbem-3455	29	7	accounting	accounting	NOUN
fbem-3455	29	8	audit	audit	NOUN
fbem-3455	29	9	,	,	PUNCT
fbem-3455	29	10	enterprises	enterprise	NOUN
fbem-3455	29	11	can	can	AUX
fbem-3455	29	12	also	also	ADV
fbem-3455	29	13	ensure	ensure	VERB
fbem-3455	29	14	the	the	DET
fbem-3455	29	15	safe	safe	ADJ
fbem-3455	29	16	operation	operation	NOUN
fbem-3455	29	17	of	of	ADP
fbem-3455	29	18	funds	fund	NOUN
fbem-3455	29	19	,	,	PUNCT
fbem-3455	29	20	realize	realize	VERB
fbem-3455	29	21	the	the	DET
fbem-3455	29	22	rational	rational	ADJ
fbem-3455	29	23	use	use	NOUN
fbem-3455	29	24	of	of	ADP
fbem-3455	29	25	enterprise	enterprise	NOUN
fbem-3455	29	26	funds	fund	NOUN
fbem-3455	29	27	,	,	PUNCT
fbem-3455	29	28	and	and	CCONJ
fbem-3455	29	29	provide	provide	VERB
fbem-3455	29	30	an	an	DET
fbem-3455	29	31	economic	economic	ADJ
fbem-3455	29	32	foundation	foundation	NOUN
fbem-3455	29	33	for	for	ADP
fbem-3455	29	34	enterprises	enterprise	NOUN
fbem-3455	29	35	to	to	PART
fbem-3455	29	36	enhance	enhance	VERB
fbem-3455	29	37	their	their	PRON
fbem-3455	29	38	core	core	NOUN
fbem-3455	29	39	competitiveness	competitiveness	NOUN
fbem-3455	29	40	.	.	PUNCT
fbem-3455	30	1	3	3	X
fbem-3455	30	2	.	.	X
fbem-3455	30	3	problems	problem	NOUN
fbem-3455	30	4	of	of	ADP
fbem-3455	30	5	accounting	accounting	NOUN
fbem-3455	30	6	audit	audit	NOUN
fbem-3455	30	7	in	in	ADP
fbem-3455	30	8	enterprise	enterprise	NOUN
fbem-3455	30	9	financial	financial	ADJ
fbem-3455	30	10	management	management	NOUN
fbem-3455	30	11	3.1	3.1	NUM
fbem-3455	30	12	.	.	PUNCT
fbem-3455	31	1	insufficient	insufficient	ADJ
fbem-3455	31	2	attention	attention	NOUN
fbem-3455	31	3	accounting	accounting	NOUN
fbem-3455	31	4	will	will	AUX
fbem-3455	31	5	affect	affect	VERB
fbem-3455	31	6	the	the	DET
fbem-3455	31	7	effect	effect	NOUN
fbem-3455	31	8	of	of	ADP
fbem-3455	31	9	enterprise	enterprise	NOUN
fbem-3455	31	10	financial	financial	ADJ
fbem-3455	31	11	management	management	NOUN
fbem-3455	31	12	.	.	PUNCT
fbem-3455	32	1	therefore	therefore	ADV
fbem-3455	32	2	,	,	PUNCT
fbem-3455	32	3	only	only	ADV
fbem-3455	32	4	by	by	ADP
fbem-3455	32	5	doing	do	VERB
fbem-3455	32	6	a	a	DET
fbem-3455	32	7	good	good	ADJ
fbem-3455	32	8	job	job	NOUN
fbem-3455	32	9	of	of	ADP
fbem-3455	32	10	accounting	accounting	NOUN
fbem-3455	32	11	audit	audit	NOUN
fbem-3455	32	12	can	can	AUX
fbem-3455	32	13	we	we	PRON
fbem-3455	32	14	create	create	VERB
fbem-3455	32	15	favorable	favorable	ADJ
fbem-3455	32	16	conditions	condition	NOUN
fbem-3455	32	17	for	for	ADP
fbem-3455	32	18	the	the	DET
fbem-3455	32	19	healthy	healthy	ADJ
fbem-3455	32	20	development	development	NOUN
fbem-3455	32	21	of	of	ADP
fbem-3455	32	22	financial	financial	ADJ
fbem-3455	32	23	management	management	NOUN
fbem-3455	32	24	.	.	PUNCT
fbem-3455	33	1	however	however	ADV
fbem-3455	33	2	,	,	PUNCT
fbem-3455	33	3	at	at	ADP
fbem-3455	33	4	present	present	ADJ
fbem-3455	33	5	,	,	PUNCT
fbem-3455	33	6	some	some	DET
fbem-3455	33	7	enterprises	enterprise	NOUN
fbem-3455	33	8	have	have	AUX
fbem-3455	33	9	not	not	PART
fbem-3455	33	10	paid	pay	VERB
fbem-3455	33	11	more	more	ADJ
fbem-3455	33	12	attention	attention	NOUN
fbem-3455	33	13	to	to	ADP
fbem-3455	33	14	accounting	accounting	NOUN
fbem-3455	33	15	audit	audit	NOUN
fbem-3455	33	16	,	,	PUNCT
fbem-3455	33	17	and	and	CCONJ
fbem-3455	33	18	still	still	ADV
fbem-3455	33	19	think	think	VERB
fbem-3455	33	20	that	that	SCONJ
fbem-3455	33	21	accounting	accounting	NOUN
fbem-3455	33	22	audit	audit	NOUN
fbem-3455	33	23	will	will	AUX
fbem-3455	33	24	affect	affect	VERB
fbem-3455	33	25	the	the	DET
fbem-3455	33	26	normal	normal	ADJ
fbem-3455	33	27	operation	operation	NOUN
fbem-3455	33	28	of	of	ADP
fbem-3455	33	29	enterprises	enterprise	NOUN
fbem-3455	33	30	.	.	PUNCT
fbem-3455	34	1	if	if	SCONJ
fbem-3455	34	2	enterprises	enterprise	NOUN
fbem-3455	34	3	are	be	AUX
fbem-3455	34	4	guided	guide	VERB
fbem-3455	34	5	by	by	ADP
fbem-3455	34	6	this	this	DET
fbem-3455	34	7	erroneous	erroneous	ADJ
fbem-3455	34	8	idea	idea	NOUN
fbem-3455	34	9	for	for	ADP
fbem-3455	34	10	a	a	DET
fbem-3455	34	11	long	long	ADJ
fbem-3455	34	12	time	time	NOUN
fbem-3455	34	13	,	,	PUNCT
fbem-3455	34	14	it	it	PRON
fbem-3455	34	15	will	will	AUX
fbem-3455	34	16	be	be	AUX
fbem-3455	34	17	difficult	difficult	ADJ
fbem-3455	34	18	to	to	PART
fbem-3455	34	19	make	make	VERB
fbem-3455	34	20	accounting	accounting	NOUN
fbem-3455	34	21	audit	audit	NOUN
fbem-3455	34	22	play	play	VERB
fbem-3455	34	23	a	a	DET
fbem-3455	34	24	role	role	NOUN
fbem-3455	34	25	in	in	ADP
fbem-3455	34	26	the	the	DET
fbem-3455	34	27	financial	financial	ADJ
fbem-3455	34	28	management	management	NOUN
fbem-3455	34	29	process	process	NOUN
fbem-3455	34	30	,	,	PUNCT
fbem-3455	34	31	thus	thus	ADV
fbem-3455	34	32	hindering	hinder	VERB
fbem-3455	34	33	the	the	DET
fbem-3455	34	34	stable	stable	ADJ
fbem-3455	34	35	operation	operation	NOUN
fbem-3455	34	36	of	of	ADP
fbem-3455	34	37	enterprises[7	enterprises[7	NOUN
fbem-3455	34	38	]	]	X
fbem-3455	34	39	.	.	PUNCT
fbem-3455	35	1	3.2	3.2	NUM
fbem-3455	35	2	.	.	PUNCT
fbem-3455	35	3	lack	lack	NOUN
fbem-3455	35	4	of	of	ADP
fbem-3455	35	5	independence	independence	NOUN
fbem-3455	35	6	of	of	ADP
fbem-3455	35	7	accounting	accounting	NOUN
fbem-3455	35	8	audit	audit	NOUN
fbem-3455	35	9	considering	consider	VERB
fbem-3455	35	10	the	the	DET
fbem-3455	35	11	current	current	ADJ
fbem-3455	35	12	situation	situation	NOUN
fbem-3455	35	13	of	of	ADP
fbem-3455	35	14	accounting	accounting	NOUN
fbem-3455	35	15	and	and	CCONJ
fbem-3455	35	16	auditing	auditing	NOUN
fbem-3455	35	17	,	,	PUNCT
fbem-3455	35	18	it	it	PRON
fbem-3455	35	19	is	be	AUX
fbem-3455	35	20	necessary	necessary	ADJ
fbem-3455	35	21	to	to	PART
fbem-3455	35	22	further	far	ADV
fbem-3455	35	23	enhance	enhance	VERB
fbem-3455	35	24	the	the	DET
fbem-3455	35	25	independence	independence	NOUN
fbem-3455	35	26	of	of	ADP
fbem-3455	35	27	accounting	accounting	NOUN
fbem-3455	35	28	and	and	CCONJ
fbem-3455	35	29	auditing	auditing	NOUN
fbem-3455	35	30	departments	department	NOUN
fbem-3455	35	31	,	,	PUNCT
fbem-3455	35	32	so	so	SCONJ
fbem-3455	35	33	as	as	SCONJ
fbem-3455	35	34	to	to	PART
fbem-3455	35	35	accurately	accurately	ADV
fbem-3455	35	36	implement	implement	VERB
fbem-3455	35	37	the	the	DET
fbem-3455	35	38	tasks	task	NOUN
fbem-3455	35	39	of	of	ADP
fbem-3455	35	40	auditing	auditing	NOUN
fbem-3455	35	41	departments	department	NOUN
fbem-3455	35	42	and	and	CCONJ
fbem-3455	35	43	improve	improve	VERB
fbem-3455	35	44	the	the	DET
fbem-3455	35	45	efficiency	efficiency	NOUN
fbem-3455	35	46	of	of	ADP
fbem-3455	35	47	enterprise	enterprise	NOUN
fbem-3455	35	48	decision	decision	NOUN
fbem-3455	35	49	-	-	PUNCT
fbem-3455	35	50	making	making	NOUN
fbem-3455	35	51	in	in	ADP
fbem-3455	35	52	time	time	NOUN
fbem-3455	35	53	.	.	PUNCT
fbem-3455	36	1	when	when	SCONJ
fbem-3455	36	2	enterprises	enterprise	NOUN
fbem-3455	36	3	make	make	VERB
fbem-3455	36	4	decisions	decision	NOUN
fbem-3455	36	5	,	,	PUNCT
fbem-3455	36	6	usually	usually	ADV
fbem-3455	36	7	the	the	DET
fbem-3455	36	8	senior	senior	ADJ
fbem-3455	36	9	leaders	leader	NOUN
fbem-3455	36	10	of	of	ADP
fbem-3455	36	11	enterprises	enterprise	NOUN
fbem-3455	36	12	will	will	AUX
fbem-3455	36	13	directly	directly	ADV
fbem-3455	36	14	participate	participate	VERB
fbem-3455	36	15	,	,	PUNCT
fbem-3455	36	16	and	and	CCONJ
fbem-3455	36	17	this	this	DET
fbem-3455	36	18	management	management	NOUN
fbem-3455	36	19	mode	mode	NOUN
fbem-3455	36	20	will	will	AUX
fbem-3455	36	21	also	also	ADV
fbem-3455	36	22	affect	affect	VERB
fbem-3455	36	23	the	the	DET
fbem-3455	36	24	accounting	accounting	NOUN
fbem-3455	36	25	and	and	CCONJ
fbem-3455	36	26	auditing	auditing	NOUN
fbem-3455	36	27	level	level	NOUN
fbem-3455	36	28	of	of	ADP
fbem-3455	36	29	enterprises	enterprise	NOUN
fbem-3455	36	30	.	.	PUNCT
fbem-3455	37	1	when	when	SCONJ
fbem-3455	37	2	the	the	DET
fbem-3455	37	3	leaders	leader	NOUN
fbem-3455	37	4	of	of	ADP
fbem-3455	37	5	enterprises	enterprise	NOUN
fbem-3455	37	6	participate	participate	VERB
fbem-3455	37	7	in	in	ADP
fbem-3455	37	8	the	the	DET
fbem-3455	37	9	auditing	auditing	NOUN
fbem-3455	37	10	process	process	NOUN
fbem-3455	37	11	,	,	PUNCT
fbem-3455	37	12	it	it	PRON
fbem-3455	37	13	will	will	AUX
fbem-3455	37	14	not	not	PART
fbem-3455	37	15	only	only	ADV
fbem-3455	37	16	affect	affect	VERB
fbem-3455	37	17	the	the	DET
fbem-3455	37	18	authenticity	authenticity	NOUN
fbem-3455	37	19	and	and	CCONJ
fbem-3455	37	20	effectiveness	effectiveness	NOUN
fbem-3455	37	21	of	of	ADP
fbem-3455	37	22	corporate	corporate	ADJ
fbem-3455	37	23	finance[8	finance[8	NOUN
fbem-3455	37	24	]	]	PUNCT
fbem-3455	37	25	,	,	PUNCT
fbem-3455	37	26	but	but	CCONJ
fbem-3455	37	27	also	also	ADV
fbem-3455	37	28	restrict	restrict	VERB
fbem-3455	37	29	the	the	DET
fbem-3455	37	30	working	work	VERB
fbem-3455	37	31	ability	ability	NOUN
fbem-3455	37	32	of	of	ADP
fbem-3455	37	33	auditors	auditor	NOUN
fbem-3455	37	34	,	,	PUNCT
fbem-3455	37	35	making	make	VERB
fbem-3455	37	36	it	it	PRON
fbem-3455	37	37	difficult	difficult	ADJ
fbem-3455	37	38	to	to	PART
fbem-3455	37	39	ensure	ensure	VERB
fbem-3455	37	40	that	that	SCONJ
fbem-3455	37	41	auditors	auditor	NOUN
fbem-3455	37	42	can	can	AUX
fbem-3455	37	43	deal	deal	VERB
fbem-3455	37	44	with	with	ADP
fbem-3455	37	45	substantive	substantive	ADJ
fbem-3455	37	46	issues	issue	NOUN
fbem-3455	37	47	in	in	ADP
fbem-3455	37	48	a	a	DET
fbem-3455	37	49	short	short	ADJ
fbem-3455	37	50	time	time	NOUN
fbem-3455	37	51	.	.	PUNCT
fbem-3455	38	1	therefore	therefore	ADV
fbem-3455	38	2	,	,	PUNCT
fbem-3455	38	3	it	it	PRON
fbem-3455	38	4	is	be	AUX
fbem-3455	38	5	necessary	necessary	ADJ
fbem-3455	38	6	to	to	PART
fbem-3455	38	7	enhance	enhance	VERB
fbem-3455	38	8	the	the	DET
fbem-3455	38	9	independence	independence	NOUN
fbem-3455	38	10	of	of	ADP
fbem-3455	38	11	accounting	accounting	NOUN
fbem-3455	38	12	and	and	CCONJ
fbem-3455	38	13	auditing	auditing	NOUN
fbem-3455	38	14	,	,	PUNCT
fbem-3455	38	15	so	so	SCONJ
fbem-3455	38	16	as	as	SCONJ
fbem-3455	38	17	to	to	PART
fbem-3455	38	18	improve	improve	VERB
fbem-3455	38	19	the	the	DET
fbem-3455	38	20	working	work	VERB
fbem-3455	38	21	efficiency	efficiency	NOUN
fbem-3455	38	22	of	of	ADP
fbem-3455	38	23	financial	financial	ADJ
fbem-3455	38	24	management	management	NOUN
fbem-3455	38	25	.	.	PUNCT
fbem-3455	39	1	3.3	3.3	NUM
fbem-3455	39	2	.	.	PUNCT
fbem-3455	40	1	the	the	DET
fbem-3455	40	2	system	system	NOUN
fbem-3455	40	3	is	be	AUX
fbem-3455	40	4	unreasonable	unreasonable	ADJ
fbem-3455	40	5	when	when	SCONJ
fbem-3455	40	6	enterprises	enterprise	NOUN
fbem-3455	40	7	carry	carry	VERB
fbem-3455	40	8	out	out	ADP
fbem-3455	40	9	accounting	accounting	NOUN
fbem-3455	40	10	audit	audit	NOUN
fbem-3455	40	11	work	work	NOUN
fbem-3455	40	12	,	,	PUNCT
fbem-3455	40	13	they	they	PRON
fbem-3455	40	14	must	must	AUX
fbem-3455	40	15	restrict	restrict	VERB
fbem-3455	40	16	their	their	PRON
fbem-3455	40	17	work	work	NOUN
fbem-3455	40	18	behavior	behavior	NOUN
fbem-3455	40	19	through	through	ADP
fbem-3455	40	20	accounting	accounting	NOUN
fbem-3455	40	21	audit	audit	NOUN
fbem-3455	40	22	system	system	NOUN
fbem-3455	40	23	.	.	PUNCT
fbem-3455	41	1	however	however	ADV
fbem-3455	41	2	,	,	PUNCT
fbem-3455	41	3	it	it	PRON
fbem-3455	41	4	is	be	AUX
fbem-3455	41	5	difficult	difficult	ADJ
fbem-3455	41	6	to	to	PART
fbem-3455	41	7	improve	improve	VERB
fbem-3455	41	8	the	the	DET
fbem-3455	41	9	accuracy	accuracy	NOUN
fbem-3455	41	10	of	of	ADP
fbem-3455	41	11	audit	audit	NOUN
fbem-3455	41	12	results	result	NOUN
fbem-3455	41	13	because	because	SCONJ
fbem-3455	41	14	of	of	ADP
fbem-3455	41	15	the	the	DET
fbem-3455	41	16	unreasonable	unreasonable	ADJ
fbem-3455	41	17	audit	audit	NOUN
fbem-3455	41	18	system	system	NOUN
fbem-3455	41	19	prevailing	prevail	VERB
fbem-3455	41	20	in	in	ADP
fbem-3455	41	21	enterprises	enterprise	NOUN
fbem-3455	41	22	at	at	ADP
fbem-3455	41	23	present	present	ADJ
fbem-3455	41	24	.	.	PUNCT
fbem-3455	42	1	only	only	ADV
fbem-3455	42	2	by	by	ADP
fbem-3455	42	3	establishing	establish	VERB
fbem-3455	42	4	a	a	DET
fbem-3455	42	5	more	more	ADV
fbem-3455	42	6	perfect	perfect	ADJ
fbem-3455	42	7	accounting	accounting	NOUN
fbem-3455	42	8	and	and	CCONJ
fbem-3455	42	9	auditing	auditing	NOUN
fbem-3455	42	10	mechanism	mechanism	NOUN
fbem-3455	42	11	can	can	AUX
fbem-3455	42	12	the	the	DET
fbem-3455	42	13	work	work	NOUN
fbem-3455	42	14	behavior	behavior	NOUN
fbem-3455	42	15	of	of	ADP
fbem-3455	42	16	enterprise	enterprise	NOUN
fbem-3455	42	17	managers	manager	NOUN
fbem-3455	42	18	and	and	CCONJ
fbem-3455	42	19	leaders	leader	NOUN
fbem-3455	42	20	be	be	VERB
fbem-3455	42	21	restrained[9	restrained[9	NOUN
fbem-3455	42	22	]	]	X
fbem-3455	42	23	.	.	PUNCT
fbem-3455	43	1	when	when	SCONJ
fbem-3455	43	2	there	there	PRON
fbem-3455	43	3	is	be	VERB
fbem-3455	43	4	a	a	DET
fbem-3455	43	5	problem	problem	NOUN
fbem-3455	43	6	in	in	ADP
fbem-3455	43	7	the	the	DET
fbem-3455	43	8	audit	audit	NOUN
fbem-3455	43	9	system	system	NOUN
fbem-3455	43	10	of	of	ADP
fbem-3455	43	11	an	an	DET
fbem-3455	43	12	enterprise	enterprise	NOUN
fbem-3455	43	13	,	,	PUNCT
fbem-3455	43	14	the	the	DET
fbem-3455	43	15	supervision	supervision	NOUN
fbem-3455	43	16	authority	authority	NOUN
fbem-3455	43	17	of	of	ADP
fbem-3455	43	18	the	the	DET
fbem-3455	43	19	audit	audit	NOUN
fbem-3455	43	20	department	department	NOUN
fbem-3455	43	21	can	can	AUX
fbem-3455	43	22	not	not	PART
fbem-3455	43	23	be	be	AUX
fbem-3455	43	24	brought	bring	VERB
fbem-3455	43	25	into	into	ADP
fbem-3455	43	26	full	full	ADJ
fbem-3455	43	27	play	play	NOUN
fbem-3455	43	28	in	in	ADP
fbem-3455	43	29	time	time	NOUN
fbem-3455	43	30	,	,	PUNCT
fbem-3455	43	31	which	which	PRON
fbem-3455	43	32	leads	lead	VERB
fbem-3455	43	33	to	to	ADP
fbem-3455	43	34	the	the	DET
fbem-3455	43	35	lack	lack	NOUN
fbem-3455	43	36	of	of	ADP
fbem-3455	43	37	execution	execution	NOUN
fbem-3455	43	38	of	of	ADP
fbem-3455	43	39	the	the	DET
fbem-3455	43	40	audit	audit	NOUN
fbem-3455	43	41	department	department	NOUN
fbem-3455	43	42	,	,	PUNCT
fbem-3455	43	43	making	make	VERB
fbem-3455	43	44	it	it	PRON
fbem-3455	43	45	difficult	difficult	ADJ
fbem-3455	43	46	to	to	PART
fbem-3455	43	47	realize	realize	VERB
fbem-3455	43	48	the	the	DET
fbem-3455	43	49	scientific	scientific	ADJ
fbem-3455	43	50	supervision	supervision	NOUN
fbem-3455	43	51	of	of	ADP
fbem-3455	43	52	the	the	DET
fbem-3455	43	53	enterprise	enterprise	NOUN
fbem-3455	43	54	and	and	CCONJ
fbem-3455	43	55	restricting	restrict	VERB
fbem-3455	43	56	the	the	DET
fbem-3455	43	57	improvement	improvement	NOUN
fbem-3455	43	58	of	of	ADP
fbem-3455	43	59	the	the	DET
fbem-3455	43	60	economic	economic	ADJ
fbem-3455	43	61	benefits	benefit	NOUN
fbem-3455	43	62	of	of	ADP
fbem-3455	43	63	the	the	DET
fbem-3455	43	64	enterprise	enterprise	NOUN
fbem-3455	43	65	.	.	PUNCT
fbem-3455	44	1	3.4	3.4	NUM
fbem-3455	44	2	.	.	PUNCT
fbem-3455	44	3	lack	lack	NOUN
fbem-3455	44	4	of	of	ADP
fbem-3455	44	5	high	high	ADJ
fbem-3455	44	6	-	-	PUNCT
fbem-3455	44	7	quality	quality	NOUN
fbem-3455	44	8	talents	talent	NOUN
fbem-3455	44	9	with	with	ADP
fbem-3455	44	10	the	the	DET
fbem-3455	44	11	continuous	continuous	ADJ
fbem-3455	44	12	development	development	NOUN
fbem-3455	44	13	of	of	ADP
fbem-3455	44	14	today	today	NOUN
fbem-3455	44	15	's	's	PART
fbem-3455	44	16	times	time	NOUN
fbem-3455	44	17	,	,	PUNCT
fbem-3455	44	18	china	china	PROPN
fbem-3455	44	19	's	's	PART
fbem-3455	44	20	informatization	informatization	NOUN
fbem-3455	44	21	level	level	NOUN
fbem-3455	44	22	has	have	AUX
fbem-3455	44	23	also	also	ADV
fbem-3455	44	24	been	be	AUX
fbem-3455	44	25	continuously	continuously	ADV
fbem-3455	44	26	improved	improve	VERB
fbem-3455	44	27	.	.	PUNCT
fbem-3455	45	1	under	under	ADP
fbem-3455	45	2	this	this	DET
fbem-3455	45	3	background	background	NOUN
fbem-3455	45	4	,	,	PUNCT
fbem-3455	45	5	in	in	ADP
fbem-3455	45	6	order	order	NOUN
fbem-3455	45	7	to	to	PART
fbem-3455	45	8	improve	improve	VERB
fbem-3455	45	9	management	management	NOUN
fbem-3455	45	10	efficiency	efficiency	NOUN
fbem-3455	45	11	,	,	PUNCT
fbem-3455	45	12	enterprises	enterprise	NOUN
fbem-3455	45	13	must	must	AUX
fbem-3455	45	14	realize	realize	VERB
fbem-3455	45	15	the	the	DET
fbem-3455	45	16	important	important	ADJ
fbem-3455	45	17	role	role	NOUN
fbem-3455	45	18	of	of	ADP
fbem-3455	45	19	information	information	NOUN
fbem-3455	45	20	technology	technology	NOUN
fbem-3455	45	21	and	and	CCONJ
fbem-3455	45	22	apply	apply	VERB
fbem-3455	45	23	financial	financial	ADJ
fbem-3455	45	24	information	information	NOUN
fbem-3455	45	25	system	system	NOUN
fbem-3455	45	26	to	to	ADP
fbem-3455	45	27	all	all	DET
fbem-3455	45	28	management	management	NOUN
fbem-3455	45	29	links	link	NOUN
fbem-3455	45	30	reasonably	reasonably	ADV
fbem-3455	45	31	,	,	PUNCT
fbem-3455	45	32	so	so	SCONJ
fbem-3455	45	33	as	as	SCONJ
fbem-3455	45	34	to	to	PART
fbem-3455	45	35	reduce	reduce	VERB
fbem-3455	45	36	the	the	DET
fbem-3455	45	37	work	work	NOUN
fbem-3455	45	38	pressure	pressure	NOUN
fbem-3455	45	39	of	of	ADP
fbem-3455	45	40	enterprise	enterprise	NOUN
fbem-3455	45	41	financial	financial	ADJ
fbem-3455	45	42	managers[10	managers[10	NOUN
fbem-3455	45	43	]	]	PUNCT
fbem-3455	45	44	.	.	PUNCT
fbem-3455	46	1	in	in	ADP
fbem-3455	46	2	order	order	NOUN
fbem-3455	46	3	to	to	PART
fbem-3455	46	4	ensure	ensure	VERB
fbem-3455	46	5	the	the	DET
fbem-3455	46	6	full	full	ADJ
fbem-3455	46	7	play	play	NOUN
fbem-3455	46	8	of	of	ADP
fbem-3455	46	9	information	information	NOUN
fbem-3455	46	10	system	system	NOUN
fbem-3455	46	11	,	,	PUNCT
fbem-3455	46	12	it	it	PRON
fbem-3455	46	13	is	be	AUX
fbem-3455	46	14	necessary	necessary	ADJ
fbem-3455	46	15	to	to	PART
fbem-3455	46	16	introduce	introduce	VERB
fbem-3455	46	17	more	more	ADJ
fbem-3455	46	18	high	high	ADJ
fbem-3455	46	19	-	-	PUNCT
fbem-3455	46	20	quality	quality	NOUN
fbem-3455	46	21	talents	talent	NOUN
fbem-3455	46	22	for	for	ADP
fbem-3455	46	23	enterprises	enterprise	NOUN
fbem-3455	46	24	.	.	PUNCT
fbem-3455	47	1	however	however	ADV
fbem-3455	47	2	,	,	PUNCT
fbem-3455	47	3	according	accord	VERB
fbem-3455	47	4	to	to	ADP
fbem-3455	47	5	the	the	DET
fbem-3455	47	6	actual	actual	ADJ
fbem-3455	47	7	development	development	NOUN
fbem-3455	47	8	of	of	ADP
fbem-3455	47	9	enterprises	enterprise	NOUN
fbem-3455	47	10	,	,	PUNCT
fbem-3455	47	11	the	the	DET
fbem-3455	47	12	comprehensive	comprehensive	ADJ
fbem-3455	47	13	ability	ability	NOUN
fbem-3455	47	14	of	of	ADP
fbem-3455	47	15	some	some	DET
fbem-3455	47	16	financial	financial	ADJ
fbem-3455	47	17	personnel	personnel	NOUN
fbem-3455	47	18	needs	need	VERB
fbem-3455	47	19	to	to	PART
fbem-3455	47	20	be	be	AUX
fbem-3455	47	21	further	far	ADV
fbem-3455	47	22	improved	improve	VERB
fbem-3455	47	23	,	,	PUNCT
fbem-3455	47	24	and	and	CCONJ
fbem-3455	47	25	more	more	ADJ
fbem-3455	47	26	compound	compound	NOUN
fbem-3455	47	27	talents	talent	NOUN
fbem-3455	47	28	are	be	AUX
fbem-3455	47	29	needed	need	VERB
fbem-3455	47	30	to	to	PART
fbem-3455	47	31	help	help	VERB
fbem-3455	47	32	enterprises	enterprise	NOUN
fbem-3455	47	33	.	.	PUNCT
fbem-3455	48	1	as	as	SCONJ
fbem-3455	48	2	the	the	DET
fbem-3455	48	3	current	current	ADJ
fbem-3455	48	4	financial	financial	ADJ
fbem-3455	48	5	personnel	personnel	NOUN
fbem-3455	48	6	of	of	ADP
fbem-3455	48	7	enterprises	enterprise	NOUN
fbem-3455	48	8	ca	can	AUX
fbem-3455	48	9	n't	not	PART
fbem-3455	48	10	keep	keep	VERB
fbem-3455	48	11	up	up	ADP
fbem-3455	48	12	with	with	ADP
fbem-3455	48	13	the	the	DET
fbem-3455	48	14	development	development	NOUN
fbem-3455	48	15	of	of	ADP
fbem-3455	48	16	the	the	DET
fbem-3455	48	17	times	time	NOUN
fbem-3455	48	18	,	,	PUNCT
fbem-3455	48	19	although	although	SCONJ
fbem-3455	48	20	they	they	PRON
fbem-3455	48	21	have	have	VERB
fbem-3455	48	22	rich	rich	ADJ
fbem-3455	48	23	working	working	NOUN
fbem-3455	48	24	experience	experience	NOUN
fbem-3455	48	25	and	and	CCONJ
fbem-3455	48	26	can	can	AUX
fbem-3455	48	27	handle	handle	VERB
fbem-3455	48	28	the	the	DET
fbem-3455	48	29	traditional	traditional	ADJ
fbem-3455	48	30	financial	financial	ADJ
fbem-3455	48	31	work	work	NOUN
fbem-3455	48	32	in	in	ADP
fbem-3455	48	33	time	time	NOUN
fbem-3455	48	34	,	,	PUNCT
fbem-3455	48	35	they	they	PRON
fbem-3455	48	36	are	be	AUX
fbem-3455	48	37	not	not	PART
fbem-3455	48	38	proficient	proficient	ADJ
fbem-3455	48	39	in	in	ADP
fbem-3455	48	40	the	the	DET
fbem-3455	48	41	use	use	NOUN
fbem-3455	48	42	of	of	ADP
fbem-3455	48	43	information	information	NOUN
fbem-3455	48	44	technology	technology	NOUN
fbem-3455	48	45	and	and	CCONJ
fbem-3455	48	46	ca	can	AUX
fbem-3455	48	47	n't	not	PART
fbem-3455	48	48	meet	meet	VERB
fbem-3455	48	49	the	the	DET
fbem-3455	48	50	actual	actual	ADJ
fbem-3455	48	51	needs	need	NOUN
fbem-3455	48	52	of	of	ADP
fbem-3455	48	53	the	the	DET
fbem-3455	48	54	current	current	ADJ
fbem-3455	48	55	accounting	accounting	NOUN
fbem-3455	48	56	and	and	CCONJ
fbem-3455	48	57	auditing	auditing	NOUN
fbem-3455	48	58	work	work	NOUN
fbem-3455	48	59	.	.	PUNCT
fbem-3455	49	1	if	if	SCONJ
fbem-3455	49	2	the	the	DET
fbem-3455	49	3	enterprise	enterprise	NOUN
fbem-3455	49	4	still	still	ADV
fbem-3455	49	5	follows	follow	VERB
fbem-3455	49	6	the	the	DET
fbem-3455	49	7	traditional	traditional	ADJ
fbem-3455	49	8	management	management	NOUN
fbem-3455	49	9	concept	concept	NOUN
fbem-3455	49	10	,	,	PUNCT
fbem-3455	49	11	it	it	PRON
fbem-3455	49	12	ca	can	AUX
fbem-3455	49	13	n't	not	PART
fbem-3455	49	14	create	create	VERB
fbem-3455	49	15	more	more	ADV
fbem-3455	49	16	favorable	favorable	ADJ
fbem-3455	49	17	conditions	condition	NOUN
fbem-3455	49	18	for	for	ADP
fbem-3455	49	19	the	the	DET
fbem-3455	49	20	accounting	accounting	NOUN
fbem-3455	49	21	and	and	CCONJ
fbem-3455	49	22	auditing	auditing	NOUN
fbem-3455	49	23	work	work	NOUN
fbem-3455	49	24	,	,	PUNCT
fbem-3455	49	25	and	and	CCONJ
fbem-3455	49	26	it	it	PRON
fbem-3455	49	27	ca	can	AUX
fbem-3455	49	28	n't	not	PART
fbem-3455	49	29	provide	provide	VERB
fbem-3455	49	30	clear	clear	ADJ
fbem-3455	49	31	training	training	NOUN
fbem-3455	49	32	content	content	NOUN
fbem-3455	49	33	for	for	ADP
fbem-3455	49	34	auditors	auditor	NOUN
fbem-3455	49	35	and	and	CCONJ
fbem-3455	49	36	financial	financial	ADJ
fbem-3455	49	37	personnel	personnel	NOUN
fbem-3455	49	38	,	,	PUNCT
fbem-3455	49	39	so	so	SCONJ
fbem-3455	49	40	it	it	PRON
fbem-3455	49	41	will	will	AUX
fbem-3455	49	42	be	be	AUX
fbem-3455	49	43	difficult	difficult	ADJ
fbem-3455	49	44	to	to	PART
fbem-3455	49	45	cultivate	cultivate	VERB
fbem-3455	49	46	high	high	ADJ
fbem-3455	49	47	-	-	PUNCT
fbem-3455	49	48	quality	quality	NOUN
fbem-3455	49	49	talents	talent	NOUN
fbem-3455	49	50	with	with	ADP
fbem-3455	49	51	stronger	strong	ADJ
fbem-3455	49	52	ability	ability	NOUN
fbem-3455	49	53	,	,	PUNCT
fbem-3455	49	54	which	which	PRON
fbem-3455	49	55	will	will	AUX
fbem-3455	49	56	hinder	hinder	VERB
fbem-3455	49	57	the	the	DET
fbem-3455	49	58	healthy	healthy	ADJ
fbem-3455	49	59	development	development	NOUN
fbem-3455	49	60	of	of	ADP
fbem-3455	49	61	enterprise	enterprise	NOUN
fbem-3455	49	62	financial	financial	ADJ
fbem-3455	49	63	management	management	NOUN
fbem-3455	49	64	.	.	PUNCT
fbem-3455	50	1	4	4	X
fbem-3455	50	2	.	.	X
fbem-3455	50	3	optimize	optimize	VERB
fbem-3455	50	4	the	the	DET
fbem-3455	50	5	path	path	NOUN
fbem-3455	50	6	construction	construction	NOUN
fbem-3455	50	7	of	of	ADP
fbem-3455	50	8	enterprise	enterprise	NOUN
fbem-3455	50	9	financial	financial	ADJ
fbem-3455	50	10	management	management	NOUN
fbem-3455	50	11	4.1	4.1	NUM
fbem-3455	50	12	.	.	PUNCT
fbem-3455	51	1	strengthen	strengthen	VERB
fbem-3455	51	2	the	the	DET
fbem-3455	51	3	importance	importance	NOUN
fbem-3455	51	4	of	of	ADP
fbem-3455	51	5	accounting	accounting	NOUN
fbem-3455	51	6	and	and	CCONJ
fbem-3455	51	7	auditing	auditing	NOUN
fbem-3455	51	8	work	work	NOUN
fbem-3455	51	9	as	as	SCONJ
fbem-3455	51	10	some	some	DET
fbem-3455	51	11	managers	manager	NOUN
fbem-3455	51	12	of	of	ADP
fbem-3455	51	13	enterprises	enterprise	NOUN
fbem-3455	51	14	do	do	AUX
fbem-3455	51	15	not	not	PART
fbem-3455	51	16	attach	attach	VERB
fbem-3455	51	17	importance	importance	NOUN
fbem-3455	51	18	to	to	ADP
fbem-3455	51	19	accounting	accounting	NOUN
fbem-3455	51	20	audit	audit	NOUN
fbem-3455	51	21	work	work	NOUN
fbem-3455	51	22	,	,	PUNCT
fbem-3455	51	23	it	it	PRON
fbem-3455	51	24	is	be	AUX
fbem-3455	51	25	difficult	difficult	ADJ
fbem-3455	51	26	to	to	PART
fbem-3455	51	27	fully	fully	ADV
fbem-3455	51	28	realize	realize	VERB
fbem-3455	51	29	the	the	DET
fbem-3455	51	30	importance	importance	NOUN
fbem-3455	51	31	of	of	ADP
fbem-3455	51	32	this	this	DET
fbem-3455	51	33	work	work	NOUN
fbem-3455	51	34	.	.	PUNCT
fbem-3455	52	1	in	in	ADP
fbem-3455	52	2	this	this	DET
fbem-3455	52	3	case	case	NOUN
fbem-3455	52	4	,	,	PUNCT
fbem-3455	52	5	the	the	DET
fbem-3455	52	6	construction	construction	NOUN
fbem-3455	52	7	of	of	ADP
fbem-3455	52	8	audit	audit	NOUN
fbem-3455	52	9	department	department	NOUN
fbem-3455	52	10	can	can	AUX
fbem-3455	52	11	not	not	PART
fbem-3455	52	12	be	be	AUX
fbem-3455	52	13	integrated	integrate	VERB
fbem-3455	52	14	into	into	ADP
fbem-3455	52	15	the	the	DET
fbem-3455	52	16	financial	financial	ADJ
fbem-3455	52	17	management	management	NOUN
fbem-3455	52	18	system	system	NOUN
fbem-3455	52	19	,	,	PUNCT
fbem-3455	52	20	which	which	PRON
fbem-3455	52	21	is	be	AUX
fbem-3455	52	22	not	not	PART
fbem-3455	52	23	conducive	conducive	ADJ
fbem-3455	52	24	to	to	ADP
fbem-3455	52	25	building	build	VERB
fbem-3455	52	26	a	a	DET
fbem-3455	52	27	more	more	ADV
fbem-3455	52	28	scientific	scientific	ADJ
fbem-3455	52	29	financial	financial	ADJ
fbem-3455	52	30	management	management	NOUN
fbem-3455	52	31	path[11	path[11	NOUN
fbem-3455	52	32	]	]	PUNCT
fbem-3455	52	33	.	.	PUNCT
fbem-3455	53	1	at	at	ADP
fbem-3455	53	2	the	the	DET
fbem-3455	53	3	same	same	ADJ
fbem-3455	53	4	time	time	NOUN
fbem-3455	53	5	,	,	PUNCT
fbem-3455	53	6	in	in	ADP
fbem-3455	53	7	the	the	DET
fbem-3455	53	8	daily	daily	ADJ
fbem-3455	53	9	business	business	NOUN
fbem-3455	53	10	process	process	NOUN
fbem-3455	53	11	,	,	PUNCT
fbem-3455	53	12	enterprises	enterprise	NOUN
fbem-3455	53	13	usually	usually	ADV
fbem-3455	53	14	pay	pay	VERB
fbem-3455	53	15	more	more	ADJ
fbem-3455	53	16	attention	attention	NOUN
fbem-3455	53	17	to	to	ADP
fbem-3455	53	18	the	the	DET
fbem-3455	53	19	production	production	NOUN
fbem-3455	53	20	and	and	CCONJ
fbem-3455	53	21	operation	operation	NOUN
fbem-3455	53	22	of	of	ADP
fbem-3455	53	23	enterprises	enterprise	NOUN
fbem-3455	53	24	,	,	PUNCT
fbem-3455	53	25	so	so	SCONJ
fbem-3455	53	26	as	as	SCONJ
fbem-3455	53	27	to	to	PART
fbem-3455	53	28	obtain	obtain	VERB
fbem-3455	53	29	greater	great	ADJ
fbem-3455	53	30	economic	economic	ADJ
fbem-3455	53	31	benefits	benefit	NOUN
fbem-3455	53	32	.	.	PUNCT
fbem-3455	54	1	in	in	ADP
fbem-3455	54	2	this	this	DET
fbem-3455	54	3	state	state	NOUN
fbem-3455	54	4	,	,	PUNCT
fbem-3455	54	5	it	it	PRON
fbem-3455	54	6	is	be	AUX
fbem-3455	54	7	easy	easy	ADJ
fbem-3455	54	8	to	to	PART
fbem-3455	54	9	neglect	neglect	VERB
fbem-3455	54	10	the	the	DET
fbem-3455	54	11	management	management	NOUN
fbem-3455	54	12	of	of	ADP
fbem-3455	54	13	accounting	accounting	NOUN
fbem-3455	54	14	audit	audit	NOUN
fbem-3455	54	15	,	,	PUNCT
fbem-3455	54	16	and	and	CCONJ
fbem-3455	54	17	it	it	PRON
fbem-3455	54	18	is	be	AUX
fbem-3455	54	19	impossible	impossible	ADJ
fbem-3455	54	20	to	to	PART
fbem-3455	54	21	ensure	ensure	VERB
fbem-3455	54	22	that	that	SCONJ
fbem-3455	54	23	accounting	accounting	NOUN
fbem-3455	54	24	audit	audit	NOUN
fbem-3455	54	25	can	can	AUX
fbem-3455	54	26	meet	meet	VERB
fbem-3455	54	27	the	the	DET
fbem-3455	54	28	development	development	NOUN
fbem-3455	54	29	needs	need	NOUN
fbem-3455	54	30	of	of	ADP
fbem-3455	54	31	enterprises	enterprise	NOUN
fbem-3455	54	32	.	.	PUNCT
fbem-3455	55	1	in	in	ADP
fbem-3455	55	2	order	order	NOUN
fbem-3455	55	3	to	to	PART
fbem-3455	55	4	solve	solve	VERB
fbem-3455	55	5	this	this	DET
fbem-3455	55	6	problem	problem	NOUN
fbem-3455	55	7	,	,	PUNCT
fbem-3455	55	8	the	the	DET
fbem-3455	55	9	managers	manager	NOUN
fbem-3455	55	10	of	of	ADP
fbem-3455	55	11	enterprises	enterprise	NOUN
fbem-3455	55	12	should	should	AUX
fbem-3455	55	13	first	first	ADV
fbem-3455	55	14	clarify	clarify	VERB
fbem-3455	55	15	the	the	DET
fbem-3455	55	16	role	role	NOUN
fbem-3455	55	17	of	of	ADP
fbem-3455	55	18	this	this	DET
fbem-3455	55	19	work	work	NOUN
fbem-3455	55	20	,	,	PUNCT
fbem-3455	55	21	actively	actively	ADV
fbem-3455	55	22	change	change	VERB
fbem-3455	55	23	the	the	DET
fbem-3455	55	24	traditional	traditional	ADJ
fbem-3455	55	25	ideas	idea	NOUN
fbem-3455	55	26	and	and	CCONJ
fbem-3455	55	27	working	working	NOUN
fbem-3455	55	28	modes	mode	NOUN
fbem-3455	55	29	,	,	PUNCT
fbem-3455	55	30	and	and	CCONJ
fbem-3455	55	31	abandon	abandon	VERB
fbem-3455	55	32	the	the	DET
fbem-3455	55	33	backward	backward	ADJ
fbem-3455	55	34	accounting	accounting	NOUN
fbem-3455	55	35	and	and	CCONJ
fbem-3455	55	36	auditing	auditing	NOUN
fbem-3455	55	37	methods	method	NOUN
fbem-3455	55	38	.	.	PUNCT
fbem-3455	56	1	in	in	ADP
fbem-3455	56	2	addition	addition	NOUN
fbem-3455	56	3	,	,	PUNCT
fbem-3455	56	4	they	they	PRON
fbem-3455	56	5	should	should	AUX
fbem-3455	56	6	also	also	ADV
fbem-3455	56	7	ask	ask	VERB
fbem-3455	56	8	the	the	DET
fbem-3455	56	9	financial	financial	ADJ
fbem-3455	56	10	department	department	NOUN
fbem-3455	56	11	staff	staff	NOUN
fbem-3455	56	12	to	to	PART
fbem-3455	56	13	pay	pay	VERB
fbem-3455	56	14	attention	attention	NOUN
fbem-3455	56	15	to	to	ADP
fbem-3455	56	16	the	the	DET
fbem-3455	56	17	accounting	accounting	NOUN
fbem-3455	56	18	and	and	CCONJ
fbem-3455	56	19	auditing	auditing	NOUN
fbem-3455	56	20	work	work	NOUN
fbem-3455	56	21	,	,	PUNCT
fbem-3455	56	22	know	know	VERB
fbem-3455	56	23	the	the	DET
fbem-3455	56	24	relevant	relevant	ADJ
fbem-3455	56	25	contents	content	NOUN
fbem-3455	56	26	of	of	ADP
fbem-3455	56	27	the	the	DET
fbem-3455	56	28	auditing	auditing	NOUN
fbem-3455	56	29	work	work	NOUN
fbem-3455	56	30	in	in	ADP
fbem-3455	56	31	time	time	NOUN
fbem-3455	56	32	,	,	PUNCT
fbem-3455	56	33	and	and	CCONJ
fbem-3455	56	34	ensure	ensure	VERB
fbem-3455	56	35	that	that	SCONJ
fbem-3455	56	36	other	other	ADJ
fbem-3455	56	37	departments	department	NOUN
fbem-3455	56	38	can	can	AUX
fbem-3455	56	39	actively	actively	ADV
fbem-3455	56	40	cooperate	cooperate	VERB
fbem-3455	56	41	with	with	ADP
fbem-3455	56	42	the	the	DET
fbem-3455	56	43	accounting	accounting	NOUN
fbem-3455	56	44	and	and	CCONJ
fbem-3455	56	45	auditing	auditing	NOUN
fbem-3455	56	46	work	work	NOUN
fbem-3455	56	47	.	.	PUNCT
fbem-3455	57	1	171	171	NUM
fbem-3455	57	2	4.2	4.2	NUM
fbem-3455	57	3	.	.	PUNCT
fbem-3455	58	1	improve	improve	VERB
fbem-3455	58	2	the	the	DET
fbem-3455	58	3	comprehensive	comprehensive	ADJ
fbem-3455	58	4	quality	quality	NOUN
fbem-3455	58	5	of	of	ADP
fbem-3455	58	6	accounting	accounting	NOUN
fbem-3455	58	7	and	and	CCONJ
fbem-3455	58	8	auditing	auditing	NOUN
fbem-3455	58	9	personnel	personnel	NOUN
fbem-3455	58	10	the	the	DET
fbem-3455	58	11	professional	professional	ADJ
fbem-3455	58	12	level	level	NOUN
fbem-3455	58	13	and	and	CCONJ
fbem-3455	58	14	comprehensive	comprehensive	ADJ
fbem-3455	58	15	quality	quality	NOUN
fbem-3455	58	16	of	of	ADP
fbem-3455	58	17	auditors	auditor	NOUN
fbem-3455	58	18	restrict	restrict	VERB
fbem-3455	58	19	the	the	DET
fbem-3455	58	20	improvement	improvement	NOUN
fbem-3455	58	21	of	of	ADP
fbem-3455	58	22	audit	audit	NOUN
fbem-3455	58	23	quality	quality	NOUN
fbem-3455	58	24	,	,	PUNCT
fbem-3455	58	25	and	and	CCONJ
fbem-3455	58	26	at	at	ADP
fbem-3455	58	27	the	the	DET
fbem-3455	58	28	same	same	ADJ
fbem-3455	58	29	time	time	NOUN
fbem-3455	58	30	affect	affect	VERB
fbem-3455	58	31	the	the	DET
fbem-3455	58	32	financial	financial	ADJ
fbem-3455	58	33	management	management	NOUN
fbem-3455	58	34	level	level	NOUN
fbem-3455	58	35	of	of	ADP
fbem-3455	58	36	enterprises	enterprise	NOUN
fbem-3455	58	37	.	.	PUNCT
fbem-3455	59	1	therefore	therefore	ADV
fbem-3455	59	2	,	,	PUNCT
fbem-3455	59	3	we	we	PRON
fbem-3455	59	4	must	must	AUX
fbem-3455	59	5	attach	attach	VERB
fbem-3455	59	6	importance	importance	NOUN
fbem-3455	59	7	to	to	ADP
fbem-3455	59	8	the	the	DET
fbem-3455	59	9	training	training	NOUN
fbem-3455	59	10	of	of	ADP
fbem-3455	59	11	accountants	accountant	NOUN
fbem-3455	59	12	and	and	CCONJ
fbem-3455	59	13	auditors	auditor	NOUN
fbem-3455	59	14	,	,	PUNCT
fbem-3455	59	15	so	so	SCONJ
fbem-3455	59	16	as	as	SCONJ
fbem-3455	59	17	to	to	PART
fbem-3455	59	18	bring	bring	VERB
fbem-3455	59	19	greater	great	ADJ
fbem-3455	59	20	power	power	NOUN
fbem-3455	59	21	to	to	ADP
fbem-3455	59	22	enterprises	enterprise	NOUN
fbem-3455	59	23	and	and	CCONJ
fbem-3455	59	24	ensure	ensure	VERB
fbem-3455	59	25	that	that	SCONJ
fbem-3455	59	26	audit	audit	NOUN
fbem-3455	59	27	work	work	NOUN
fbem-3455	59	28	can	can	AUX
fbem-3455	59	29	be	be	AUX
fbem-3455	59	30	carried	carry	VERB
fbem-3455	59	31	out	out	ADP
fbem-3455	59	32	accurately	accurately	ADV
fbem-3455	59	33	.	.	PUNCT
fbem-3455	60	1	in	in	ADP
fbem-3455	60	2	order	order	NOUN
fbem-3455	60	3	to	to	PART
fbem-3455	60	4	improve	improve	VERB
fbem-3455	60	5	the	the	DET
fbem-3455	60	6	efficiency	efficiency	NOUN
fbem-3455	60	7	of	of	ADP
fbem-3455	60	8	accounting	accounting	NOUN
fbem-3455	60	9	auditors	auditor	NOUN
fbem-3455	60	10	,	,	PUNCT
fbem-3455	60	11	auditors	auditor	NOUN
fbem-3455	60	12	must	must	AUX
fbem-3455	60	13	be	be	AUX
fbem-3455	60	14	proficient	proficient	ADJ
fbem-3455	60	15	in	in	ADP
fbem-3455	60	16	relevant	relevant	ADJ
fbem-3455	60	17	laws	law	NOUN
fbem-3455	60	18	,	,	PUNCT
fbem-3455	60	19	regulations	regulation	NOUN
fbem-3455	60	20	and	and	CCONJ
fbem-3455	60	21	audit	audit	NOUN
fbem-3455	60	22	knowledge	knowledge	NOUN
fbem-3455	60	23	,	,	PUNCT
fbem-3455	60	24	and	and	CCONJ
fbem-3455	60	25	make	make	VERB
fbem-3455	60	26	clear	clear	ADJ
fbem-3455	60	27	the	the	DET
fbem-3455	60	28	specific	specific	ADJ
fbem-3455	60	29	workflow	workflow	NOUN
fbem-3455	60	30	and	and	CCONJ
fbem-3455	60	31	working	working	NOUN
fbem-3455	60	32	methods	method	NOUN
fbem-3455	60	33	.	.	PUNCT
fbem-3455	61	1	however	however	ADV
fbem-3455	61	2	,	,	PUNCT
fbem-3455	61	3	in	in	ADP
fbem-3455	61	4	the	the	DET
fbem-3455	61	5	actual	actual	ADJ
fbem-3455	61	6	process	process	NOUN
fbem-3455	61	7	of	of	ADP
fbem-3455	61	8	carrying	carry	VERB
fbem-3455	61	9	out	out	ADP
fbem-3455	61	10	audit	audit	NOUN
fbem-3455	61	11	work	work	NOUN
fbem-3455	61	12	,	,	PUNCT
fbem-3455	61	13	due	due	ADP
fbem-3455	61	14	to	to	ADP
fbem-3455	61	15	the	the	DET
fbem-3455	61	16	wide	wide	ADJ
fbem-3455	61	17	scope	scope	NOUN
fbem-3455	61	18	of	of	ADP
fbem-3455	61	19	audit	audit	NOUN
fbem-3455	61	20	work	work	NOUN
fbem-3455	61	21	and	and	CCONJ
fbem-3455	61	22	the	the	DET
fbem-3455	61	23	need	need	NOUN
fbem-3455	61	24	for	for	ADP
fbem-3455	61	25	talents	talent	NOUN
fbem-3455	61	26	with	with	ADP
fbem-3455	61	27	stronger	strong	ADJ
fbem-3455	61	28	ability	ability	NOUN
fbem-3455	61	29	in	in	ADP
fbem-3455	61	30	this	this	DET
fbem-3455	61	31	area	area	NOUN
fbem-3455	61	32	,	,	PUNCT
fbem-3455	61	33	it	it	PRON
fbem-3455	61	34	also	also	ADV
fbem-3455	61	35	brings	bring	VERB
fbem-3455	61	36	great	great	ADJ
fbem-3455	61	37	difficulties	difficulty	NOUN
fbem-3455	61	38	to	to	ADP
fbem-3455	61	39	auditors	auditor	NOUN
fbem-3455	61	40	.	.	PUNCT
fbem-3455	62	1	in	in	ADP
fbem-3455	62	2	the	the	DET
fbem-3455	62	3	process	process	NOUN
fbem-3455	62	4	of	of	ADP
fbem-3455	62	5	improving	improve	VERB
fbem-3455	62	6	the	the	DET
fbem-3455	62	7	comprehensive	comprehensive	ADJ
fbem-3455	62	8	ability	ability	NOUN
fbem-3455	62	9	of	of	ADP
fbem-3455	62	10	auditors	auditor	NOUN
fbem-3455	62	11	,	,	PUNCT
fbem-3455	62	12	we	we	PRON
fbem-3455	62	13	can	can	AUX
fbem-3455	62	14	start	start	VERB
fbem-3455	62	15	from	from	ADP
fbem-3455	62	16	the	the	DET
fbem-3455	62	17	following	follow	VERB
fbem-3455	62	18	points	point	NOUN
fbem-3455	62	19	.	.	PUNCT
fbem-3455	63	1	first	first	ADV
fbem-3455	63	2	,	,	PUNCT
fbem-3455	63	3	we	we	PRON
fbem-3455	63	4	should	should	AUX
fbem-3455	63	5	actively	actively	ADV
fbem-3455	63	6	provide	provide	VERB
fbem-3455	63	7	training	training	NOUN
fbem-3455	63	8	activities	activity	NOUN
fbem-3455	63	9	for	for	ADP
fbem-3455	63	10	auditors	auditor	NOUN
fbem-3455	63	11	,	,	PUNCT
fbem-3455	63	12	so	so	SCONJ
fbem-3455	63	13	that	that	SCONJ
fbem-3455	63	14	they	they	PRON
fbem-3455	63	15	can	can	AUX
fbem-3455	63	16	learn	learn	VERB
fbem-3455	63	17	more	more	ADJ
fbem-3455	63	18	professional	professional	ADJ
fbem-3455	63	19	skills	skill	NOUN
fbem-3455	63	20	,	,	PUNCT
fbem-3455	63	21	improve	improve	VERB
fbem-3455	63	22	their	their	PRON
fbem-3455	63	23	professional	professional	ADJ
fbem-3455	63	24	quality	quality	NOUN
fbem-3455	63	25	and	and	CCONJ
fbem-3455	63	26	sense	sense	NOUN
fbem-3455	63	27	of	of	ADP
fbem-3455	63	28	responsibility	responsibility	NOUN
fbem-3455	63	29	,	,	PUNCT
fbem-3455	63	30	and	and	CCONJ
fbem-3455	63	31	prevent	prevent	VERB
fbem-3455	63	32	irregularities	irregularity	NOUN
fbem-3455	63	33	in	in	ADP
fbem-3455	63	34	the	the	DET
fbem-3455	63	35	audit	audit	NOUN
fbem-3455	63	36	process	process	NOUN
fbem-3455	63	37	.	.	PUNCT
fbem-3455	64	1	secondly	secondly	ADV
fbem-3455	64	2	,	,	PUNCT
fbem-3455	64	3	auditors	auditor	NOUN
fbem-3455	64	4	themselves	themselves	PRON
fbem-3455	64	5	should	should	AUX
fbem-3455	64	6	establish	establish	VERB
fbem-3455	64	7	the	the	DET
fbem-3455	64	8	concept	concept	NOUN
fbem-3455	64	9	of	of	ADP
fbem-3455	64	10	active	active	ADJ
fbem-3455	64	11	learning	learning	NOUN
fbem-3455	64	12	,	,	PUNCT
fbem-3455	64	13	restrict	restrict	VERB
fbem-3455	64	14	their	their	PRON
fbem-3455	64	15	work	work	NOUN
fbem-3455	64	16	behaviors	behavior	NOUN
fbem-3455	64	17	in	in	ADP
fbem-3455	64	18	strict	strict	ADJ
fbem-3455	64	19	accordance	accordance	NOUN
fbem-3455	64	20	with	with	ADP
fbem-3455	64	21	the	the	DET
fbem-3455	64	22	management	management	NOUN
fbem-3455	64	23	mechanism	mechanism	NOUN
fbem-3455	64	24	,	,	PUNCT
fbem-3455	64	25	improve	improve	VERB
fbem-3455	64	26	their	their	PRON
fbem-3455	64	27	professional	professional	ADJ
fbem-3455	64	28	level	level	NOUN
fbem-3455	64	29	through	through	ADP
fbem-3455	64	30	various	various	ADJ
fbem-3455	64	31	scientific	scientific	ADJ
fbem-3455	64	32	and	and	CCONJ
fbem-3455	64	33	effective	effective	ADJ
fbem-3455	64	34	ways	way	NOUN
fbem-3455	64	35	,	,	PUNCT
fbem-3455	64	36	and	and	CCONJ
fbem-3455	64	37	provide	provide	VERB
fbem-3455	64	38	a	a	DET
fbem-3455	64	39	steady	steady	ADJ
fbem-3455	64	40	stream	stream	NOUN
fbem-3455	64	41	of	of	ADP
fbem-3455	64	42	motivation	motivation	NOUN
fbem-3455	64	43	for	for	ADP
fbem-3455	64	44	the	the	DET
fbem-3455	64	45	accounting	accounting	NOUN
fbem-3455	64	46	and	and	CCONJ
fbem-3455	64	47	auditing	auditing	NOUN
fbem-3455	64	48	work	work	NOUN
fbem-3455	64	49	of	of	ADP
fbem-3455	64	50	enterprises	enterprise	NOUN
fbem-3455	64	51	.	.	PUNCT
fbem-3455	65	1	4.3	4.3	NUM
fbem-3455	65	2	.	.	PUNCT
fbem-3455	65	3	improve	improve	VERB
fbem-3455	65	4	the	the	DET
fbem-3455	65	5	accounting	accounting	NOUN
fbem-3455	65	6	and	and	CCONJ
fbem-3455	65	7	auditing	auditing	NOUN
fbem-3455	65	8	system	system	NOUN
fbem-3455	65	9	.	.	PUNCT
fbem-3455	66	1	in	in	ADP
fbem-3455	66	2	order	order	NOUN
fbem-3455	66	3	to	to	PART
fbem-3455	66	4	ensure	ensure	VERB
fbem-3455	66	5	the	the	DET
fbem-3455	66	6	smooth	smooth	ADJ
fbem-3455	66	7	development	development	NOUN
fbem-3455	66	8	of	of	ADP
fbem-3455	66	9	all	all	DET
fbem-3455	66	10	the	the	DET
fbem-3455	66	11	work	work	NOUN
fbem-3455	66	12	of	of	ADP
fbem-3455	66	13	accounting	accounting	NOUN
fbem-3455	66	14	audit	audit	NOUN
fbem-3455	66	15	,	,	PUNCT
fbem-3455	66	16	enterprises	enterprise	NOUN
fbem-3455	66	17	should	should	AUX
fbem-3455	66	18	improve	improve	VERB
fbem-3455	66	19	the	the	DET
fbem-3455	66	20	current	current	ADJ
fbem-3455	66	21	relevant	relevant	ADJ
fbem-3455	66	22	systems	system	NOUN
fbem-3455	66	23	,	,	PUNCT
fbem-3455	66	24	so	so	SCONJ
fbem-3455	66	25	as	as	SCONJ
fbem-3455	66	26	to	to	PART
fbem-3455	66	27	create	create	VERB
fbem-3455	66	28	a	a	DET
fbem-3455	66	29	better	well	ADJ
fbem-3455	66	30	working	work	VERB
fbem-3455	66	31	environment	environment	NOUN
fbem-3455	66	32	for	for	ADP
fbem-3455	66	33	the	the	DET
fbem-3455	66	34	audit	audit	NOUN
fbem-3455	66	35	work	work	NOUN
fbem-3455	66	36	and	and	CCONJ
fbem-3455	66	37	play	play	VERB
fbem-3455	66	38	a	a	DET
fbem-3455	66	39	stronger	strong	ADJ
fbem-3455	66	40	binding	bind	VERB
fbem-3455	66	41	role	role	NOUN
fbem-3455	66	42	on	on	ADP
fbem-3455	66	43	the	the	DET
fbem-3455	66	44	accounting	accounting	NOUN
fbem-3455	66	45	audit	audit	NOUN
fbem-3455	66	46	.	.	PUNCT
fbem-3455	67	1	only	only	ADV
fbem-3455	67	2	by	by	ADP
fbem-3455	67	3	establishing	establish	VERB
fbem-3455	67	4	and	and	CCONJ
fbem-3455	67	5	perfecting	perfect	VERB
fbem-3455	67	6	the	the	DET
fbem-3455	67	7	rules	rule	NOUN
fbem-3455	67	8	and	and	CCONJ
fbem-3455	67	9	regulations	regulation	NOUN
fbem-3455	67	10	can	can	AUX
fbem-3455	67	11	we	we	PRON
fbem-3455	67	12	provide	provide	VERB
fbem-3455	67	13	the	the	DET
fbem-3455	67	14	basic	basic	ADJ
fbem-3455	67	15	conditions	condition	NOUN
fbem-3455	67	16	for	for	ADP
fbem-3455	67	17	the	the	DET
fbem-3455	67	18	audit	audit	NOUN
fbem-3455	67	19	work	work	NOUN
fbem-3455	67	20	and	and	CCONJ
fbem-3455	67	21	standardize	standardize	VERB
fbem-3455	67	22	the	the	DET
fbem-3455	67	23	financial	financial	ADJ
fbem-3455	67	24	management	management	NOUN
fbem-3455	67	25	of	of	ADP
fbem-3455	67	26	enterprises	enterprise	NOUN
fbem-3455	67	27	.	.	PUNCT
fbem-3455	68	1	in	in	ADP
fbem-3455	68	2	the	the	DET
fbem-3455	68	3	process	process	NOUN
fbem-3455	68	4	of	of	ADP
fbem-3455	68	5	practice	practice	NOUN
fbem-3455	68	6	,	,	PUNCT
fbem-3455	68	7	the	the	DET
fbem-3455	68	8	relevant	relevant	ADJ
fbem-3455	68	9	leaders	leader	NOUN
fbem-3455	68	10	of	of	ADP
fbem-3455	68	11	enterprises	enterprise	NOUN
fbem-3455	68	12	should	should	AUX
fbem-3455	68	13	improve	improve	VERB
fbem-3455	68	14	the	the	DET
fbem-3455	68	15	audit	audit	NOUN
fbem-3455	68	16	supervision	supervision	NOUN
fbem-3455	68	17	mechanism	mechanism	NOUN
fbem-3455	68	18	,	,	PUNCT
fbem-3455	68	19	so	so	SCONJ
fbem-3455	68	20	as	as	SCONJ
fbem-3455	68	21	to	to	PART
fbem-3455	68	22	play	play	VERB
fbem-3455	68	23	a	a	DET
fbem-3455	68	24	stronger	strong	ADJ
fbem-3455	68	25	role	role	NOUN
fbem-3455	68	26	in	in	ADP
fbem-3455	68	27	supervision	supervision	NOUN
fbem-3455	68	28	and	and	CCONJ
fbem-3455	68	29	examination	examination	NOUN
fbem-3455	68	30	of	of	ADP
fbem-3455	68	31	financial	financial	ADJ
fbem-3455	68	32	management	management	NOUN
fbem-3455	68	33	.	.	PUNCT
fbem-3455	69	1	only	only	ADV
fbem-3455	69	2	by	by	ADP
fbem-3455	69	3	strengthening	strengthen	VERB
fbem-3455	69	4	supervision	supervision	NOUN
fbem-3455	69	5	can	can	AUX
fbem-3455	69	6	we	we	PRON
fbem-3455	69	7	find	find	VERB
fbem-3455	69	8	the	the	DET
fbem-3455	69	9	problems	problem	NOUN
fbem-3455	69	10	in	in	ADP
fbem-3455	69	11	the	the	DET
fbem-3455	69	12	process	process	NOUN
fbem-3455	69	13	of	of	ADP
fbem-3455	69	14	financial	financial	ADJ
fbem-3455	69	15	management	management	NOUN
fbem-3455	69	16	of	of	ADP
fbem-3455	69	17	enterprises	enterprise	NOUN
fbem-3455	69	18	in	in	ADP
fbem-3455	69	19	time	time	NOUN
fbem-3455	69	20	and	and	CCONJ
fbem-3455	69	21	take	take	VERB
fbem-3455	69	22	corresponding	corresponding	ADJ
fbem-3455	69	23	measures	measure	NOUN
fbem-3455	69	24	to	to	PART
fbem-3455	69	25	solve	solve	VERB
fbem-3455	69	26	them	they	PRON
fbem-3455	69	27	.	.	PUNCT
fbem-3455	70	1	in	in	ADP
fbem-3455	70	2	addition	addition	NOUN
fbem-3455	70	3	,	,	PUNCT
fbem-3455	70	4	enterprises	enterprise	NOUN
fbem-3455	70	5	should	should	AUX
fbem-3455	70	6	also	also	ADV
fbem-3455	70	7	improve	improve	VERB
fbem-3455	70	8	the	the	DET
fbem-3455	70	9	current	current	ADJ
fbem-3455	70	10	accounting	accounting	NOUN
fbem-3455	70	11	control	control	NOUN
fbem-3455	70	12	system	system	NOUN
fbem-3455	70	13	,	,	PUNCT
fbem-3455	70	14	strengthen	strengthen	VERB
fbem-3455	70	15	the	the	DET
fbem-3455	70	16	links	link	NOUN
fbem-3455	70	17	between	between	ADP
fbem-3455	70	18	various	various	ADJ
fbem-3455	70	19	departments	department	NOUN
fbem-3455	70	20	,	,	PUNCT
fbem-3455	70	21	and	and	CCONJ
fbem-3455	70	22	form	form	VERB
fbem-3455	70	23	a	a	DET
fbem-3455	70	24	situation	situation	NOUN
fbem-3455	70	25	in	in	ADP
fbem-3455	70	26	which	which	PRON
fbem-3455	70	27	all	all	DET
fbem-3455	70	28	departments	department	NOUN
fbem-3455	70	29	are	be	AUX
fbem-3455	70	30	interrelated	interrelated	ADJ
fbem-3455	70	31	and	and	CCONJ
fbem-3455	70	32	mutually	mutually	ADV
fbem-3455	70	33	restricted	restrict	VERB
fbem-3455	70	34	,	,	PUNCT
fbem-3455	70	35	so	so	SCONJ
fbem-3455	70	36	as	as	SCONJ
fbem-3455	70	37	to	to	PART
fbem-3455	70	38	prevent	prevent	VERB
fbem-3455	70	39	more	more	ADJ
fbem-3455	70	40	loopholes	loophole	NOUN
fbem-3455	70	41	in	in	ADP
fbem-3455	70	42	the	the	DET
fbem-3455	70	43	process	process	NOUN
fbem-3455	70	44	of	of	ADP
fbem-3455	70	45	financial	financial	ADJ
fbem-3455	70	46	management	management	NOUN
fbem-3455	70	47	.	.	PUNCT
fbem-3455	71	1	in	in	ADP
fbem-3455	71	2	order	order	NOUN
fbem-3455	71	3	to	to	PART
fbem-3455	71	4	ensure	ensure	VERB
fbem-3455	71	5	that	that	SCONJ
fbem-3455	71	6	the	the	DET
fbem-3455	71	7	accountants	accountant	NOUN
fbem-3455	71	8	and	and	CCONJ
fbem-3455	71	9	auditors	auditor	NOUN
fbem-3455	71	10	of	of	ADP
fbem-3455	71	11	an	an	DET
fbem-3455	71	12	enterprise	enterprise	NOUN
fbem-3455	71	13	are	be	AUX
fbem-3455	71	14	clear	clear	ADJ
fbem-3455	71	15	about	about	ADP
fbem-3455	71	16	their	their	PRON
fbem-3455	71	17	job	job	NOUN
fbem-3455	71	18	responsibilities	responsibility	NOUN
fbem-3455	71	19	and	and	CCONJ
fbem-3455	71	20	standardize	standardize	VERB
fbem-3455	71	21	their	their	PRON
fbem-3455	71	22	work	work	NOUN
fbem-3455	71	23	in	in	ADP
fbem-3455	71	24	strict	strict	ADJ
fbem-3455	71	25	accordance	accordance	NOUN
fbem-3455	71	26	with	with	ADP
fbem-3455	71	27	the	the	DET
fbem-3455	71	28	accounting	accounting	NOUN
fbem-3455	71	29	and	and	CCONJ
fbem-3455	71	30	auditing	auditing	NOUN
fbem-3455	71	31	system	system	NOUN
fbem-3455	71	32	,	,	PUNCT
fbem-3455	71	33	we	we	PRON
fbem-3455	71	34	should	should	AUX
fbem-3455	71	35	establish	establish	VERB
fbem-3455	71	36	and	and	CCONJ
fbem-3455	71	37	improve	improve	VERB
fbem-3455	71	38	a	a	DET
fbem-3455	71	39	more	more	ADV
fbem-3455	71	40	perfect	perfect	ADJ
fbem-3455	71	41	authorization	authorization	NOUN
fbem-3455	71	42	and	and	CCONJ
fbem-3455	71	43	approval	approval	NOUN
fbem-3455	71	44	mechanism	mechanism	NOUN
fbem-3455	71	45	according	accord	VERB
fbem-3455	71	46	to	to	ADP
fbem-3455	71	47	the	the	DET
fbem-3455	71	48	actual	actual	ADJ
fbem-3455	71	49	situation	situation	NOUN
fbem-3455	71	50	of	of	ADP
fbem-3455	71	51	the	the	DET
fbem-3455	71	52	current	current	ADJ
fbem-3455	71	53	development	development	NOUN
fbem-3455	71	54	of	of	ADP
fbem-3455	71	55	the	the	DET
fbem-3455	71	56	enterprise	enterprise	NOUN
fbem-3455	71	57	,	,	PUNCT
fbem-3455	71	58	so	so	SCONJ
fbem-3455	71	59	as	as	SCONJ
fbem-3455	71	60	to	to	PART
fbem-3455	71	61	ensure	ensure	VERB
fbem-3455	71	62	that	that	SCONJ
fbem-3455	71	63	enterprises	enterprise	NOUN
fbem-3455	71	64	can	can	AUX
fbem-3455	71	65	consciously	consciously	ADV
fbem-3455	71	66	fulfill	fulfill	VERB
fbem-3455	71	67	their	their	PRON
fbem-3455	71	68	obligations	obligation	NOUN
fbem-3455	71	69	under	under	ADP
fbem-3455	71	70	the	the	DET
fbem-3455	71	71	encouragement	encouragement	NOUN
fbem-3455	71	72	of	of	ADP
fbem-3455	71	73	this	this	DET
fbem-3455	71	74	mechanism	mechanism	NOUN
fbem-3455	71	75	.	.	PUNCT
fbem-3455	72	1	in	in	ADP
fbem-3455	72	2	order	order	NOUN
fbem-3455	72	3	to	to	PART
fbem-3455	72	4	improve	improve	VERB
fbem-3455	72	5	the	the	DET
fbem-3455	72	6	rules	rule	NOUN
fbem-3455	72	7	and	and	CCONJ
fbem-3455	72	8	regulations	regulation	NOUN
fbem-3455	72	9	of	of	ADP
fbem-3455	72	10	enterprises	enterprise	NOUN
fbem-3455	72	11	,	,	PUNCT
fbem-3455	72	12	we	we	PRON
fbem-3455	72	13	should	should	AUX
fbem-3455	72	14	also	also	ADV
fbem-3455	72	15	give	give	VERB
fbem-3455	72	16	full	full	ADJ
fbem-3455	72	17	play	play	NOUN
fbem-3455	72	18	to	to	ADP
fbem-3455	72	19	the	the	DET
fbem-3455	72	20	advantages	advantage	NOUN
fbem-3455	72	21	of	of	ADP
fbem-3455	72	22	performance	performance	NOUN
fbem-3455	72	23	appraisal	appraisal	NOUN
fbem-3455	72	24	and	and	CCONJ
fbem-3455	72	25	closely	closely	ADV
fbem-3455	72	26	link	link	VERB
fbem-3455	72	27	the	the	DET
fbem-3455	72	28	salary	salary	NOUN
fbem-3455	72	29	of	of	ADP
fbem-3455	72	30	accounting	accounting	NOUN
fbem-3455	72	31	auditors	auditor	NOUN
fbem-3455	72	32	with	with	ADP
fbem-3455	72	33	the	the	DET
fbem-3455	72	34	appraisal	appraisal	NOUN
fbem-3455	72	35	mechanism	mechanism	NOUN
fbem-3455	72	36	,	,	PUNCT
fbem-3455	72	37	so	so	SCONJ
fbem-3455	72	38	as	as	SCONJ
fbem-3455	72	39	to	to	PART
fbem-3455	72	40	fully	fully	ADV
fbem-3455	72	41	mobilize	mobilize	VERB
fbem-3455	72	42	the	the	DET
fbem-3455	72	43	enthusiasm	enthusiasm	NOUN
fbem-3455	72	44	and	and	CCONJ
fbem-3455	72	45	initiative	initiative	NOUN
fbem-3455	72	46	of	of	ADP
fbem-3455	72	47	accounting	accounting	NOUN
fbem-3455	72	48	auditors	auditor	NOUN
fbem-3455	72	49	,	,	PUNCT
fbem-3455	72	50	enhance	enhance	VERB
fbem-3455	72	51	their	their	PRON
fbem-3455	72	52	sense	sense	NOUN
fbem-3455	72	53	of	of	ADP
fbem-3455	72	54	responsibility	responsibility	NOUN
fbem-3455	72	55	and	and	CCONJ
fbem-3455	72	56	professional	professional	ADJ
fbem-3455	72	57	ethics	ethic	NOUN
fbem-3455	72	58	,	,	PUNCT
fbem-3455	72	59	and	and	CCONJ
fbem-3455	72	60	ensure	ensure	VERB
fbem-3455	72	61	the	the	DET
fbem-3455	72	62	smooth	smooth	ADJ
fbem-3455	72	63	progress	progress	NOUN
fbem-3455	72	64	of	of	ADP
fbem-3455	72	65	accounting	accounting	NOUN
fbem-3455	72	66	audit	audit	NOUN
fbem-3455	72	67	.	.	PUNCT
fbem-3455	73	1	at	at	ADP
fbem-3455	73	2	the	the	DET
fbem-3455	73	3	same	same	ADJ
fbem-3455	73	4	time	time	NOUN
fbem-3455	73	5	,	,	PUNCT
fbem-3455	73	6	we	we	PRON
fbem-3455	73	7	can	can	AUX
fbem-3455	73	8	also	also	ADV
fbem-3455	73	9	give	give	VERB
fbem-3455	73	10	full	full	ADJ
fbem-3455	73	11	play	play	NOUN
fbem-3455	73	12	to	to	ADP
fbem-3455	73	13	the	the	DET
fbem-3455	73	14	role	role	NOUN
fbem-3455	73	15	of	of	ADP
fbem-3455	73	16	accounting	accounting	NOUN
fbem-3455	73	17	audit	audit	NOUN
fbem-3455	73	18	in	in	ADP
fbem-3455	73	19	financial	financial	ADJ
fbem-3455	73	20	management	management	NOUN
fbem-3455	73	21	.	.	PUNCT
fbem-3455	74	1	4.4	4.4	NUM
fbem-3455	74	2	.	.	PUNCT
fbem-3455	75	1	pay	pay	VERB
fbem-3455	75	2	attention	attention	NOUN
fbem-3455	75	3	to	to	ADP
fbem-3455	75	4	the	the	DET
fbem-3455	75	5	accounting	accounting	NOUN
fbem-3455	75	6	and	and	CCONJ
fbem-3455	75	7	auditing	auditing	NOUN
fbem-3455	75	8	system	system	NOUN
fbem-3455	75	9	.	.	PUNCT
fbem-3455	76	1	at	at	ADP
fbem-3455	76	2	present	present	ADJ
fbem-3455	76	3	,	,	PUNCT
fbem-3455	76	4	according	accord	VERB
fbem-3455	76	5	to	to	ADP
fbem-3455	76	6	the	the	DET
fbem-3455	76	7	operation	operation	NOUN
fbem-3455	76	8	and	and	CCONJ
fbem-3455	76	9	management	management	NOUN
fbem-3455	76	10	of	of	ADP
fbem-3455	76	11	some	some	DET
fbem-3455	76	12	enterprises	enterprise	NOUN
fbem-3455	76	13	,	,	PUNCT
fbem-3455	76	14	the	the	DET
fbem-3455	76	15	establishment	establishment	NOUN
fbem-3455	76	16	of	of	ADP
fbem-3455	76	17	accounting	accounting	NOUN
fbem-3455	76	18	audit	audit	NOUN
fbem-3455	76	19	system	system	NOUN
fbem-3455	76	20	is	be	AUX
fbem-3455	76	21	not	not	PART
fbem-3455	76	22	taken	take	VERB
fbem-3455	76	23	seriously	seriously	ADV
fbem-3455	76	24	,	,	PUNCT
fbem-3455	76	25	and	and	CCONJ
fbem-3455	76	26	the	the	DET
fbem-3455	76	27	accounting	accounting	NOUN
fbem-3455	76	28	audit	audit	NOUN
fbem-3455	76	29	behavior	behavior	NOUN
fbem-3455	76	30	is	be	AUX
fbem-3455	76	31	restricted	restrict	VERB
fbem-3455	76	32	only	only	ADV
fbem-3455	76	33	according	accord	VERB
fbem-3455	76	34	to	to	ADP
fbem-3455	76	35	the	the	DET
fbem-3455	76	36	financial	financial	ADJ
fbem-3455	76	37	management	management	NOUN
fbem-3455	76	38	mechanism	mechanism	NOUN
fbem-3455	76	39	of	of	ADP
fbem-3455	76	40	enterprises	enterprise	NOUN
fbem-3455	76	41	.	.	PUNCT
fbem-3455	77	1	in	in	ADP
fbem-3455	77	2	this	this	DET
fbem-3455	77	3	case	case	NOUN
fbem-3455	77	4	,	,	PUNCT
fbem-3455	77	5	it	it	PRON
fbem-3455	77	6	ca	can	AUX
fbem-3455	77	7	n't	not	PART
fbem-3455	77	8	play	play	VERB
fbem-3455	77	9	a	a	DET
fbem-3455	77	10	good	good	ADJ
fbem-3455	77	11	role	role	NOUN
fbem-3455	77	12	in	in	ADP
fbem-3455	77	13	the	the	DET
fbem-3455	77	14	supervision	supervision	NOUN
fbem-3455	77	15	and	and	CCONJ
fbem-3455	77	16	management	management	NOUN
fbem-3455	77	17	of	of	ADP
fbem-3455	77	18	accounting	accounting	NOUN
fbem-3455	77	19	audit	audit	NOUN
fbem-3455	77	20	.	.	PUNCT
fbem-3455	78	1	in	in	ADP
fbem-3455	78	2	today	today	NOUN
fbem-3455	78	3	's	's	PART
fbem-3455	78	4	era	era	NOUN
fbem-3455	78	5	of	of	ADP
fbem-3455	78	6	increasing	increase	VERB
fbem-3455	78	7	market	market	NOUN
fbem-3455	78	8	competition	competition	NOUN
fbem-3455	78	9	,	,	PUNCT
fbem-3455	78	10	it	it	PRON
fbem-3455	78	11	is	be	AUX
fbem-3455	78	12	necessary	necessary	ADJ
fbem-3455	78	13	to	to	PART
fbem-3455	78	14	improve	improve	VERB
fbem-3455	78	15	the	the	DET
fbem-3455	78	16	operation	operation	NOUN
fbem-3455	78	17	mode	mode	NOUN
fbem-3455	78	18	of	of	ADP
fbem-3455	78	19	enterprises	enterprise	NOUN
fbem-3455	78	20	,	,	PUNCT
fbem-3455	78	21	and	and	CCONJ
fbem-3455	78	22	actively	actively	ADV
fbem-3455	78	23	do	do	VERB
fbem-3455	78	24	a	a	DET
fbem-3455	78	25	good	good	ADJ
fbem-3455	78	26	job	job	NOUN
fbem-3455	78	27	in	in	ADP
fbem-3455	78	28	accounting	accounting	NOUN
fbem-3455	78	29	audit	audit	NOUN
fbem-3455	78	30	and	and	CCONJ
fbem-3455	78	31	financial	financial	ADJ
fbem-3455	78	32	management	management	NOUN
fbem-3455	78	33	,	,	PUNCT
fbem-3455	78	34	so	so	SCONJ
fbem-3455	78	35	as	as	SCONJ
fbem-3455	78	36	not	not	PART
fbem-3455	78	37	to	to	PART
fbem-3455	78	38	be	be	AUX
fbem-3455	78	39	eliminated	eliminate	VERB
fbem-3455	78	40	by	by	ADP
fbem-3455	78	41	the	the	DET
fbem-3455	78	42	market	market	NOUN
fbem-3455	78	43	environment	environment	NOUN
fbem-3455	78	44	.	.	PUNCT
fbem-3455	79	1	based	base	VERB
fbem-3455	79	2	on	on	ADP
fbem-3455	79	3	this	this	PRON
fbem-3455	79	4	,	,	PUNCT
fbem-3455	79	5	in	in	ADP
fbem-3455	79	6	order	order	NOUN
fbem-3455	79	7	to	to	PART
fbem-3455	79	8	optimize	optimize	VERB
fbem-3455	79	9	the	the	DET
fbem-3455	79	10	current	current	ADJ
fbem-3455	79	11	financial	financial	ADJ
fbem-3455	79	12	management	management	NOUN
fbem-3455	79	13	,	,	PUNCT
fbem-3455	79	14	enterprises	enterprise	NOUN
fbem-3455	79	15	must	must	AUX
fbem-3455	79	16	standardize	standardize	VERB
fbem-3455	79	17	the	the	DET
fbem-3455	79	18	current	current	ADJ
fbem-3455	79	19	accounting	accounting	NOUN
fbem-3455	79	20	and	and	CCONJ
fbem-3455	79	21	auditing	auditing	NOUN
fbem-3455	79	22	work	work	NOUN
fbem-3455	79	23	,	,	PUNCT
fbem-3455	79	24	take	take	VERB
fbem-3455	79	25	the	the	DET
fbem-3455	79	26	credit	credit	NOUN
fbem-3455	79	27	capital	capital	NOUN
fbem-3455	79	28	and	and	CCONJ
fbem-3455	79	29	moral	moral	ADJ
fbem-3455	79	30	concept	concept	NOUN
fbem-3455	79	31	of	of	ADP
fbem-3455	79	32	enterprises	enterprise	NOUN
fbem-3455	79	33	as	as	ADP
fbem-3455	79	34	the	the	DET
fbem-3455	79	35	bottom	bottom	ADJ
fbem-3455	79	36	line	line	NOUN
fbem-3455	79	37	of	of	ADP
fbem-3455	79	38	financial	financial	ADJ
fbem-3455	79	39	managers	manager	NOUN
fbem-3455	79	40	,	,	PUNCT
fbem-3455	79	41	prevent	prevent	VERB
fbem-3455	79	42	irregularities	irregularity	NOUN
fbem-3455	79	43	in	in	ADP
fbem-3455	79	44	accounting	accounting	NOUN
fbem-3455	79	45	and	and	CCONJ
fbem-3455	79	46	auditing	auditing	NOUN
fbem-3455	79	47	,	,	PUNCT
fbem-3455	79	48	and	and	CCONJ
fbem-3455	79	49	reduce	reduce	VERB
fbem-3455	79	50	the	the	DET
fbem-3455	79	51	financial	financial	ADJ
fbem-3455	79	52	risks	risk	NOUN
fbem-3455	79	53	faced	face	VERB
fbem-3455	79	54	by	by	ADP
fbem-3455	79	55	enterprises	enterprise	NOUN
fbem-3455	79	56	.	.	PUNCT
fbem-3455	80	1	in	in	ADP
fbem-3455	80	2	the	the	DET
fbem-3455	80	3	actual	actual	ADJ
fbem-3455	80	4	operation	operation	NOUN
fbem-3455	80	5	of	of	ADP
fbem-3455	80	6	enterprises	enterprise	NOUN
fbem-3455	80	7	,	,	PUNCT
fbem-3455	80	8	under	under	ADP
fbem-3455	80	9	normal	normal	ADJ
fbem-3455	80	10	circumstances	circumstance	NOUN
fbem-3455	80	11	,	,	PUNCT
fbem-3455	80	12	we	we	PRON
fbem-3455	80	13	should	should	AUX
fbem-3455	80	14	make	make	VERB
fbem-3455	80	15	rational	rational	ADJ
fbem-3455	80	16	use	use	NOUN
fbem-3455	80	17	of	of	ADP
fbem-3455	80	18	the	the	DET
fbem-3455	80	19	moral	moral	ADJ
fbem-3455	80	20	audit	audit	NOUN
fbem-3455	80	21	mode	mode	NOUN
fbem-3455	80	22	,	,	PUNCT
fbem-3455	80	23	improve	improve	VERB
fbem-3455	80	24	the	the	DET
fbem-3455	80	25	scientificity	scientificity	NOUN
fbem-3455	80	26	and	and	CCONJ
fbem-3455	80	27	effectiveness	effectiveness	NOUN
fbem-3455	80	28	of	of	ADP
fbem-3455	80	29	the	the	DET
fbem-3455	80	30	audit	audit	NOUN
fbem-3455	80	31	mode	mode	NOUN
fbem-3455	80	32	,	,	PUNCT
fbem-3455	80	33	and	and	CCONJ
fbem-3455	80	34	restrain	restrain	VERB
fbem-3455	80	35	the	the	DET
fbem-3455	80	36	investment	investment	NOUN
fbem-3455	80	37	behavior	behavior	NOUN
fbem-3455	80	38	of	of	ADP
fbem-3455	80	39	enterprises	enterprise	NOUN
fbem-3455	80	40	from	from	ADP
fbem-3455	80	41	maintaining	maintain	VERB
fbem-3455	80	42	the	the	DET
fbem-3455	80	43	corporate	corporate	ADJ
fbem-3455	80	44	image	image	NOUN
fbem-3455	80	45	,	,	PUNCT
fbem-3455	80	46	so	so	SCONJ
fbem-3455	80	47	as	as	SCONJ
fbem-3455	80	48	to	to	PART
fbem-3455	80	49	achieve	achieve	VERB
fbem-3455	80	50	a	a	DET
fbem-3455	80	51	better	well	ADJ
fbem-3455	80	52	cooperative	cooperative	ADJ
fbem-3455	80	53	relationship	relationship	NOUN
fbem-3455	80	54	between	between	ADP
fbem-3455	80	55	investors	investor	NOUN
fbem-3455	80	56	and	and	CCONJ
fbem-3455	80	57	suppliers	supplier	NOUN
fbem-3455	80	58	and	and	CCONJ
fbem-3455	80	59	establish	establish	VERB
fbem-3455	80	60	a	a	DET
fbem-3455	80	61	better	well	ADJ
fbem-3455	80	62	moral	moral	ADJ
fbem-3455	80	63	image	image	NOUN
fbem-3455	80	64	of	of	ADP
fbem-3455	80	65	enterprises	enterprise	NOUN
fbem-3455	80	66	.	.	PUNCT
fbem-3455	81	1	the	the	DET
fbem-3455	81	2	use	use	NOUN
fbem-3455	81	3	of	of	ADP
fbem-3455	81	4	moral	moral	ADJ
fbem-3455	81	5	audit	audit	NOUN
fbem-3455	81	6	is	be	AUX
fbem-3455	81	7	conducive	conducive	ADJ
fbem-3455	81	8	to	to	ADP
fbem-3455	81	9	maintaining	maintain	VERB
fbem-3455	81	10	the	the	DET
fbem-3455	81	11	economic	economic	ADJ
fbem-3455	81	12	benefits	benefit	NOUN
fbem-3455	81	13	and	and	CCONJ
fbem-3455	81	14	enhancing	enhance	VERB
fbem-3455	81	15	the	the	DET
fbem-3455	81	16	comprehensive	comprehensive	ADJ
fbem-3455	81	17	competitiveness	competitiveness	NOUN
fbem-3455	81	18	of	of	ADP
fbem-3455	81	19	enterprises	enterprise	NOUN
fbem-3455	81	20	.	.	PUNCT
fbem-3455	82	1	at	at	ADP
fbem-3455	82	2	the	the	DET
fbem-3455	82	3	same	same	ADJ
fbem-3455	82	4	time	time	NOUN
fbem-3455	82	5	,	,	PUNCT
fbem-3455	82	6	the	the	DET
fbem-3455	82	7	risks	risk	NOUN
fbem-3455	82	8	faced	face	VERB
fbem-3455	82	9	by	by	ADP
fbem-3455	82	10	enterprises	enterprise	NOUN
fbem-3455	82	11	should	should	AUX
fbem-3455	82	12	be	be	AUX
fbem-3455	82	13	controlled	control	VERB
fbem-3455	82	14	within	within	ADP
fbem-3455	82	15	a	a	DET
fbem-3455	82	16	certain	certain	ADJ
fbem-3455	82	17	range	range	NOUN
fbem-3455	82	18	to	to	PART
fbem-3455	82	19	enhance	enhance	VERB
fbem-3455	82	20	the	the	DET
fbem-3455	82	21	moral	moral	ADJ
fbem-3455	82	22	index	index	NOUN
fbem-3455	82	23	of	of	ADP
fbem-3455	82	24	enterprises	enterprise	NOUN
fbem-3455	82	25	.	.	PUNCT
fbem-3455	83	1	in	in	ADP
fbem-3455	83	2	the	the	DET
fbem-3455	83	3	process	process	NOUN
fbem-3455	83	4	of	of	ADP
fbem-3455	83	5	perfecting	perfect	VERB
fbem-3455	83	6	the	the	DET
fbem-3455	83	7	accounting	accounting	NOUN
fbem-3455	83	8	audit	audit	NOUN
fbem-3455	83	9	system	system	NOUN
fbem-3455	83	10	,	,	PUNCT
fbem-3455	83	11	only	only	ADV
fbem-3455	83	12	by	by	ADP
fbem-3455	83	13	ensuring	ensure	VERB
fbem-3455	83	14	that	that	SCONJ
fbem-3455	83	15	accounting	accounting	NOUN
fbem-3455	83	16	auditors	auditor	NOUN
fbem-3455	83	17	have	have	VERB
fbem-3455	83	18	good	good	ADJ
fbem-3455	83	19	professional	professional	ADJ
fbem-3455	83	20	ethics	ethic	NOUN
fbem-3455	83	21	can	can	AUX
fbem-3455	83	22	enterprises	enterprise	NOUN
fbem-3455	83	23	achieve	achieve	VERB
fbem-3455	83	24	sustainable	sustainable	ADJ
fbem-3455	83	25	development	development	NOUN
fbem-3455	83	26	.	.	PUNCT
fbem-3455	84	1	therefore	therefore	ADV
fbem-3455	84	2	,	,	PUNCT
fbem-3455	84	3	we	we	PRON
fbem-3455	84	4	should	should	AUX
fbem-3455	84	5	also	also	ADV
fbem-3455	84	6	attach	attach	VERB
fbem-3455	84	7	importance	importance	NOUN
fbem-3455	84	8	to	to	ADP
fbem-3455	84	9	the	the	DET
fbem-3455	84	10	management	management	NOUN
fbem-3455	84	11	of	of	ADP
fbem-3455	84	12	accounting	accounting	NOUN
fbem-3455	84	13	auditors	auditor	NOUN
fbem-3455	84	14	,	,	PUNCT
fbem-3455	84	15	so	so	SCONJ
fbem-3455	84	16	as	as	SCONJ
fbem-3455	84	17	to	to	PART
fbem-3455	84	18	provide	provide	VERB
fbem-3455	84	19	stronger	strong	ADJ
fbem-3455	84	20	power	power	NOUN
fbem-3455	84	21	for	for	ADP
fbem-3455	84	22	optimizing	optimize	VERB
fbem-3455	84	23	financial	financial	ADJ
fbem-3455	84	24	management	management	NOUN
fbem-3455	84	25	.	.	PUNCT
fbem-3455	85	1	4.5	4.5	NUM
fbem-3455	85	2	.	.	PUNCT
fbem-3455	86	1	improve	improve	VERB
fbem-3455	86	2	the	the	DET
fbem-3455	86	3	internal	internal	ADJ
fbem-3455	86	4	financial	financial	ADJ
fbem-3455	86	5	management	management	NOUN
fbem-3455	86	6	behavior	behavior	NOUN
fbem-3455	86	7	of	of	ADP
fbem-3455	86	8	enterprises	enterprise	NOUN
fbem-3455	86	9	.	.	PUNCT
fbem-3455	87	1	in	in	ADP
fbem-3455	87	2	the	the	DET
fbem-3455	87	3	process	process	NOUN
fbem-3455	87	4	of	of	ADP
fbem-3455	87	5	financial	financial	ADJ
fbem-3455	87	6	management	management	NOUN
fbem-3455	87	7	in	in	ADP
fbem-3455	87	8	enterprises	enterprise	NOUN
fbem-3455	87	9	,	,	PUNCT
fbem-3455	87	10	only	only	ADV
fbem-3455	87	11	by	by	ADP
fbem-3455	87	12	establishing	establish	VERB
fbem-3455	87	13	a	a	DET
fbem-3455	87	14	sound	sound	ADJ
fbem-3455	87	15	fund	fund	NOUN
fbem-3455	87	16	management	management	NOUN
fbem-3455	87	17	responsibility	responsibility	NOUN
fbem-3455	87	18	system	system	NOUN
fbem-3455	87	19	can	can	AUX
fbem-3455	87	20	all	all	DET
fbem-3455	87	21	responsibilities	responsibility	NOUN
fbem-3455	87	22	be	be	AUX
fbem-3455	87	23	defined	define	VERB
fbem-3455	87	24	to	to	ADP
fbem-3455	87	25	individuals	individual	NOUN
fbem-3455	87	26	,	,	PUNCT
fbem-3455	87	27	so	so	SCONJ
fbem-3455	87	28	as	as	SCONJ
fbem-3455	87	29	to	to	PART
fbem-3455	87	30	prevent	prevent	VERB
fbem-3455	87	31	the	the	DET
fbem-3455	87	32	confusion	confusion	NOUN
fbem-3455	87	33	of	of	ADP
fbem-3455	87	34	powers	power	NOUN
fbem-3455	87	35	and	and	CCONJ
fbem-3455	87	36	responsibilities	responsibility	NOUN
fbem-3455	87	37	,	,	PUNCT
fbem-3455	87	38	and	and	CCONJ
fbem-3455	87	39	provide	provide	VERB
fbem-3455	87	40	good	good	ADJ
fbem-3455	87	41	basic	basic	ADJ
fbem-3455	87	42	conditions	condition	NOUN
fbem-3455	87	43	for	for	ADP
fbem-3455	87	44	financial	financial	ADJ
fbem-3455	87	45	management	management	NOUN
fbem-3455	87	46	and	and	CCONJ
fbem-3455	87	47	accounting	accounting	NOUN
fbem-3455	87	48	audit	audit	NOUN
fbem-3455	87	49	of	of	ADP
fbem-3455	87	50	enterprises	enterprise	NOUN
fbem-3455	87	51	.	.	PUNCT
fbem-3455	88	1	in	in	ADP
fbem-3455	88	2	the	the	DET
fbem-3455	88	3	process	process	NOUN
fbem-3455	88	4	of	of	ADP
fbem-3455	88	5	building	build	VERB
fbem-3455	88	6	a	a	DET
fbem-3455	88	7	responsibility	responsibility	NOUN
fbem-3455	88	8	system	system	NOUN
fbem-3455	88	9	,	,	PUNCT
fbem-3455	88	10	enterprises	enterprise	NOUN
fbem-3455	88	11	should	should	AUX
fbem-3455	88	12	combine	combine	VERB
fbem-3455	88	13	their	their	PRON
fbem-3455	88	14	own	own	ADJ
fbem-3455	88	15	actual	actual	ADJ
fbem-3455	88	16	development	development	NOUN
fbem-3455	88	17	situation	situation	NOUN
fbem-3455	88	18	to	to	PART
fbem-3455	88	19	ensure	ensure	VERB
fbem-3455	88	20	that	that	SCONJ
fbem-3455	88	21	the	the	DET
fbem-3455	88	22	staff	staff	NOUN
fbem-3455	88	23	of	of	ADP
fbem-3455	88	24	the	the	DET
fbem-3455	88	25	financial	financial	ADJ
fbem-3455	88	26	department	department	NOUN
fbem-3455	88	27	are	be	AUX
fbem-3455	88	28	clear	clear	ADJ
fbem-3455	88	29	about	about	ADP
fbem-3455	88	30	their	their	PRON
fbem-3455	88	31	job	job	NOUN
fbem-3455	88	32	responsibilities	responsibility	NOUN
fbem-3455	88	33	,	,	PUNCT
fbem-3455	88	34	and	and	CCONJ
fbem-3455	88	35	with	with	ADP
fbem-3455	88	36	the	the	DET
fbem-3455	88	37	help	help	NOUN
fbem-3455	88	38	of	of	ADP
fbem-3455	88	39	incentive	incentive	NOUN
fbem-3455	88	40	mechanism	mechanism	NOUN
fbem-3455	88	41	,	,	PUNCT
fbem-3455	88	42	performance	performance	NOUN
fbem-3455	88	43	evaluation	evaluation	NOUN
fbem-3455	88	44	mechanism	mechanism	NOUN
fbem-3455	88	45	and	and	CCONJ
fbem-3455	88	46	responsibility	responsibility	NOUN
fbem-3455	88	47	evaluation	evaluation	NOUN
fbem-3455	88	48	mechanism	mechanism	NOUN
fbem-3455	88	49	,	,	PUNCT
fbem-3455	88	50	the	the	DET
fbem-3455	88	51	enthusiasm	enthusiasm	NOUN
fbem-3455	88	52	of	of	ADP
fbem-3455	88	53	staff	staff	NOUN
fbem-3455	88	54	can	can	AUX
fbem-3455	88	55	be	be	AUX
fbem-3455	88	56	promoted	promote	VERB
fbem-3455	88	57	,	,	PUNCT
fbem-3455	88	58	so	so	SCONJ
fbem-3455	88	59	as	as	SCONJ
fbem-3455	88	60	to	to	PART
fbem-3455	88	61	manage	manage	VERB
fbem-3455	88	62	the	the	DET
fbem-3455	88	63	funds	fund	NOUN
fbem-3455	88	64	of	of	ADP
fbem-3455	88	65	enterprises	enterprise	NOUN
fbem-3455	88	66	efficiently	efficiently	ADV
fbem-3455	88	67	.	.	PUNCT
fbem-3455	89	1	in	in	ADP
fbem-3455	89	2	addition	addition	NOUN
fbem-3455	89	3	,	,	PUNCT
fbem-3455	89	4	we	we	PRON
fbem-3455	89	5	should	should	AUX
fbem-3455	89	6	actively	actively	ADV
fbem-3455	89	7	learn	learn	VERB
fbem-3455	89	8	from	from	ADP
fbem-3455	89	9	foreign	foreign	ADJ
fbem-3455	89	10	financial	financial	ADJ
fbem-3455	89	11	management	management	NOUN
fbem-3455	89	12	experience	experience	NOUN
fbem-3455	89	13	,	,	PUNCT
fbem-3455	89	14	find	find	VERB
fbem-3455	89	15	a	a	DET
fbem-3455	89	16	scientific	scientific	ADJ
fbem-3455	89	17	management	management	NOUN
fbem-3455	89	18	mode	mode	NOUN
fbem-3455	89	19	in	in	ADP
fbem-3455	89	20	line	line	NOUN
fbem-3455	89	21	with	with	ADP
fbem-3455	89	22	our	our	PRON
fbem-3455	89	23	own	own	ADJ
fbem-3455	89	24	development	development	NOUN
fbem-3455	89	25	,	,	PUNCT
fbem-3455	89	26	and	and	CCONJ
fbem-3455	89	27	work	work	VERB
fbem-3455	89	28	to	to	PART
fbem-3455	89	29	improve	improve	VERB
fbem-3455	89	30	the	the	DET
fbem-3455	89	31	current	current	ADJ
fbem-3455	89	32	financial	financial	ADJ
fbem-3455	89	33	management	management	NOUN
fbem-3455	89	34	behavior	behavior	NOUN
fbem-3455	89	35	.	.	PUNCT
fbem-3455	90	1	in	in	ADP
fbem-3455	90	2	the	the	DET
fbem-3455	90	3	process	process	NOUN
fbem-3455	90	4	of	of	ADP
fbem-3455	90	5	investment	investment	NOUN
fbem-3455	90	6	decision	decision	NOUN
fbem-3455	90	7	-	-	PUNCT
fbem-3455	90	8	making	making	NOUN
fbem-3455	90	9	,	,	PUNCT
fbem-3455	90	10	enterprises	enterprise	NOUN
fbem-3455	90	11	,	,	PUNCT
fbem-3455	90	12	as	as	ADP
fbem-3455	90	13	relevant	relevant	ADJ
fbem-3455	90	14	decision	decision	NOUN
fbem-3455	90	15	-	-	PUNCT
fbem-3455	90	16	makers	maker	NOUN
fbem-3455	90	17	,	,	PUNCT
fbem-3455	90	18	should	should	AUX
fbem-3455	90	19	also	also	ADV
fbem-3455	90	20	make	make	VERB
fbem-3455	90	21	full	full	ADJ
fbem-3455	90	22	preparations	preparation	NOUN
fbem-3455	90	23	in	in	ADP
fbem-3455	90	24	advance	advance	NOUN
fbem-3455	90	25	,	,	PUNCT
fbem-3455	90	26	optimize	optimize	VERB
fbem-3455	90	27	the	the	DET
fbem-3455	90	28	current	current	ADJ
fbem-3455	90	29	decision	decision	NOUN
fbem-3455	90	30	-	-	PUNCT
fbem-3455	90	31	making	make	VERB
fbem-3455	90	32	mechanism	mechanism	NOUN
fbem-3455	90	33	in	in	ADP
fbem-3455	90	34	strict	strict	ADJ
fbem-3455	90	35	accordance	accordance	NOUN
fbem-3455	90	36	with	with	ADP
fbem-3455	90	37	the	the	DET
fbem-3455	90	38	decision	decision	NOUN
fbem-3455	90	39	-	-	PUNCT
fbem-3455	90	40	making	make	VERB
fbem-3455	90	41	investment	investment	NOUN
fbem-3455	90	42	procedures	procedure	NOUN
fbem-3455	90	43	of	of	ADP
fbem-3455	90	44	enterprises	enterprise	NOUN
fbem-3455	90	45	,	,	PUNCT
fbem-3455	90	46	172	172	NUM
fbem-3455	90	47	and	and	CCONJ
fbem-3455	90	48	ensure	ensure	VERB
fbem-3455	90	49	that	that	SCONJ
fbem-3455	90	50	investment	investment	NOUN
fbem-3455	90	51	decisions	decision	NOUN
fbem-3455	90	52	have	have	VERB
fbem-3455	90	53	stronger	strong	ADJ
fbem-3455	90	54	standardization	standardization	NOUN
fbem-3455	90	55	and	and	CCONJ
fbem-3455	90	56	reliability	reliability	NOUN
fbem-3455	90	57	.	.	PUNCT
fbem-3455	91	1	in	in	ADP
fbem-3455	91	2	addition	addition	NOUN
fbem-3455	91	3	,	,	PUNCT
fbem-3455	91	4	enterprises	enterprise	NOUN
fbem-3455	91	5	should	should	AUX
fbem-3455	91	6	optimize	optimize	VERB
fbem-3455	91	7	and	and	CCONJ
fbem-3455	91	8	innovate	innovate	VERB
fbem-3455	91	9	the	the	DET
fbem-3455	91	10	current	current	ADJ
fbem-3455	91	11	investment	investment	NOUN
fbem-3455	91	12	methods	method	NOUN
fbem-3455	91	13	,	,	PUNCT
fbem-3455	91	14	prevent	prevent	VERB
fbem-3455	91	15	and	and	CCONJ
fbem-3455	91	16	control	control	VERB
fbem-3455	91	17	possible	possible	ADJ
fbem-3455	91	18	investment	investment	NOUN
fbem-3455	91	19	risks	risk	NOUN
fbem-3455	91	20	in	in	ADP
fbem-3455	91	21	time	time	NOUN
fbem-3455	91	22	,	,	PUNCT
fbem-3455	91	23	and	and	CCONJ
fbem-3455	91	24	obtain	obtain	VERB
fbem-3455	91	25	more	more	ADV
fbem-3455	91	26	detailed	detailed	ADJ
fbem-3455	91	27	investment	investment	NOUN
fbem-3455	91	28	analysis	analysis	NOUN
fbem-3455	91	29	reports	report	NOUN
fbem-3455	91	30	,	,	PUNCT
fbem-3455	91	31	so	so	SCONJ
fbem-3455	91	32	as	as	SCONJ
fbem-3455	91	33	to	to	PART
fbem-3455	91	34	bring	bring	VERB
fbem-3455	91	35	greater	great	ADJ
fbem-3455	91	36	economic	economic	ADJ
fbem-3455	91	37	benefits	benefit	NOUN
fbem-3455	91	38	to	to	ADP
fbem-3455	91	39	enterprises	enterprise	NOUN
fbem-3455	91	40	.	.	PUNCT
fbem-3455	92	1	4.6	4.6	NUM
fbem-3455	92	2	.	.	PUNCT
fbem-3455	93	1	ensure	ensure	VERB
fbem-3455	93	2	the	the	DET
fbem-3455	93	3	independence	independence	NOUN
fbem-3455	93	4	of	of	ADP
fbem-3455	93	5	accounting	accounting	NOUN
fbem-3455	93	6	and	and	CCONJ
fbem-3455	93	7	auditing	auditing	NOUN
fbem-3455	93	8	departments	department	NOUN
fbem-3455	93	9	.	.	PUNCT
fbem-3455	94	1	in	in	ADP
fbem-3455	94	2	order	order	NOUN
fbem-3455	94	3	to	to	PART
fbem-3455	94	4	ensure	ensure	VERB
fbem-3455	94	5	the	the	DET
fbem-3455	94	6	full	full	ADJ
fbem-3455	94	7	play	play	NOUN
fbem-3455	94	8	of	of	ADP
fbem-3455	94	9	the	the	DET
fbem-3455	94	10	accounting	accounting	NOUN
fbem-3455	94	11	audit	audit	NOUN
fbem-3455	94	12	work	work	NOUN
fbem-3455	94	13	,	,	PUNCT
fbem-3455	94	14	the	the	DET
fbem-3455	94	15	independence	independence	NOUN
fbem-3455	94	16	of	of	ADP
fbem-3455	94	17	the	the	DET
fbem-3455	94	18	accounting	accounting	NOUN
fbem-3455	94	19	audit	audit	NOUN
fbem-3455	94	20	department	department	NOUN
fbem-3455	94	21	should	should	AUX
fbem-3455	94	22	be	be	AUX
fbem-3455	94	23	enhanced	enhance	VERB
fbem-3455	94	24	,	,	PUNCT
fbem-3455	94	25	so	so	SCONJ
fbem-3455	94	26	as	as	SCONJ
fbem-3455	94	27	to	to	PART
fbem-3455	94	28	ensure	ensure	VERB
fbem-3455	94	29	the	the	DET
fbem-3455	94	30	accuracy	accuracy	NOUN
fbem-3455	94	31	of	of	ADP
fbem-3455	94	32	the	the	DET
fbem-3455	94	33	audit	audit	NOUN
fbem-3455	94	34	results	result	NOUN
fbem-3455	94	35	and	and	CCONJ
fbem-3455	94	36	improve	improve	VERB
fbem-3455	94	37	the	the	DET
fbem-3455	94	38	overall	overall	ADJ
fbem-3455	94	39	level	level	NOUN
fbem-3455	94	40	of	of	ADP
fbem-3455	94	41	accounting	accounting	NOUN
fbem-3455	94	42	audit	audit	NOUN
fbem-3455	94	43	.	.	PUNCT
fbem-3455	95	1	in	in	ADP
fbem-3455	95	2	practice	practice	NOUN
fbem-3455	95	3	,	,	PUNCT
fbem-3455	95	4	we	we	PRON
fbem-3455	95	5	can	can	AUX
fbem-3455	95	6	start	start	VERB
fbem-3455	95	7	from	from	ADP
fbem-3455	95	8	the	the	DET
fbem-3455	95	9	following	follow	VERB
fbem-3455	95	10	four	four	NUM
fbem-3455	95	11	aspects	aspect	NOUN
fbem-3455	95	12	:	:	PUNCT
fbem-3455	95	13	first	first	ADV
fbem-3455	95	14	,	,	PUNCT
fbem-3455	95	15	we	we	PRON
fbem-3455	95	16	should	should	AUX
fbem-3455	95	17	set	set	VERB
fbem-3455	95	18	up	up	ADP
fbem-3455	95	19	a	a	DET
fbem-3455	95	20	special	special	ADJ
fbem-3455	95	21	audit	audit	NOUN
fbem-3455	95	22	department	department	NOUN
fbem-3455	95	23	to	to	PART
fbem-3455	95	24	prevent	prevent	VERB
fbem-3455	95	25	the	the	DET
fbem-3455	95	26	audit	audit	NOUN
fbem-3455	95	27	from	from	ADP
fbem-3455	95	28	being	be	AUX
fbem-3455	95	29	interfered	interfere	VERB
fbem-3455	95	30	by	by	ADP
fbem-3455	95	31	enterprise	enterprise	NOUN
fbem-3455	95	32	managers	manager	NOUN
fbem-3455	95	33	,	,	PUNCT
fbem-3455	95	34	so	so	SCONJ
fbem-3455	95	35	as	as	SCONJ
fbem-3455	95	36	to	to	PART
fbem-3455	95	37	better	well	ADV
fbem-3455	95	38	supervise	supervise	VERB
fbem-3455	95	39	the	the	DET
fbem-3455	95	40	financial	financial	ADJ
fbem-3455	95	41	management	management	NOUN
fbem-3455	95	42	of	of	ADP
fbem-3455	95	43	enterprises	enterprise	NOUN
fbem-3455	95	44	and	and	CCONJ
fbem-3455	95	45	improve	improve	VERB
fbem-3455	95	46	the	the	DET
fbem-3455	95	47	reliability	reliability	NOUN
fbem-3455	95	48	of	of	ADP
fbem-3455	95	49	audit	audit	NOUN
fbem-3455	95	50	results	result	NOUN
fbem-3455	95	51	.	.	PUNCT
fbem-3455	96	1	secondly	secondly	ADV
fbem-3455	96	2	,	,	PUNCT
fbem-3455	96	3	we	we	PRON
fbem-3455	96	4	should	should	AUX
fbem-3455	96	5	make	make	VERB
fbem-3455	96	6	rational	rational	ADJ
fbem-3455	96	7	use	use	NOUN
fbem-3455	96	8	of	of	ADP
fbem-3455	96	9	diversified	diversified	ADJ
fbem-3455	96	10	audit	audit	NOUN
fbem-3455	96	11	methods	method	NOUN
fbem-3455	96	12	,	,	PUNCT
fbem-3455	96	13	such	such	ADJ
fbem-3455	96	14	as	as	ADP
fbem-3455	96	15	sampling	sample	VERB
fbem-3455	96	16	audit	audit	NOUN
fbem-3455	96	17	and	and	CCONJ
fbem-3455	96	18	detailed	detailed	ADJ
fbem-3455	96	19	audit	audit	NOUN
fbem-3455	96	20	.	.	PUNCT
fbem-3455	97	1	only	only	ADV
fbem-3455	97	2	by	by	ADP
fbem-3455	97	3	realizing	realize	VERB
fbem-3455	97	4	the	the	DET
fbem-3455	97	5	integration	integration	NOUN
fbem-3455	97	6	of	of	ADP
fbem-3455	97	7	various	various	ADJ
fbem-3455	97	8	methods	method	NOUN
fbem-3455	97	9	can	can	AUX
fbem-3455	97	10	we	we	PRON
fbem-3455	97	11	avoid	avoid	VERB
fbem-3455	97	12	the	the	DET
fbem-3455	97	13	audit	audit	NOUN
fbem-3455	97	14	loopholes	loophole	NOUN
fbem-3455	97	15	and	and	CCONJ
fbem-3455	97	16	prevent	prevent	VERB
fbem-3455	97	17	financial	financial	ADJ
fbem-3455	97	18	management	management	NOUN
fbem-3455	97	19	risks	risk	NOUN
fbem-3455	97	20	.	.	PUNCT
fbem-3455	98	1	thirdly	thirdly	ADV
fbem-3455	98	2	,	,	PUNCT
fbem-3455	98	3	we	we	PRON
fbem-3455	98	4	should	should	AUX
fbem-3455	98	5	constantly	constantly	ADV
fbem-3455	98	6	broaden	broaden	VERB
fbem-3455	98	7	the	the	DET
fbem-3455	98	8	current	current	ADJ
fbem-3455	98	9	audit	audit	NOUN
fbem-3455	98	10	scope	scope	NOUN
fbem-3455	98	11	,	,	PUNCT
fbem-3455	98	12	actively	actively	ADV
fbem-3455	98	13	supervise	supervise	VERB
fbem-3455	98	14	the	the	DET
fbem-3455	98	15	internal	internal	PROPN
fbem-3455	98	16	control	control	PROPN
fbem-3455	98	17	management	management	NOUN
fbem-3455	98	18	of	of	ADP
fbem-3455	98	19	enterprises	enterprise	NOUN
fbem-3455	98	20	while	while	SCONJ
fbem-3455	98	21	doing	do	VERB
fbem-3455	98	22	a	a	DET
fbem-3455	98	23	good	good	ADJ
fbem-3455	98	24	job	job	NOUN
fbem-3455	98	25	in	in	ADP
fbem-3455	98	26	all	all	DET
fbem-3455	98	27	audit	audit	NOUN
fbem-3455	98	28	work	work	NOUN
fbem-3455	98	29	,	,	PUNCT
fbem-3455	98	30	so	so	SCONJ
fbem-3455	98	31	as	as	SCONJ
fbem-3455	98	32	to	to	PART
fbem-3455	98	33	create	create	VERB
fbem-3455	98	34	a	a	DET
fbem-3455	98	35	better	well	ADJ
fbem-3455	98	36	financial	financial	ADJ
fbem-3455	98	37	management	management	NOUN
fbem-3455	98	38	environment	environment	NOUN
fbem-3455	98	39	for	for	ADP
fbem-3455	98	40	enterprises	enterprise	NOUN
fbem-3455	98	41	.	.	PUNCT
fbem-3455	99	1	finally	finally	ADV
fbem-3455	99	2	,	,	PUNCT
fbem-3455	99	3	we	we	PRON
fbem-3455	99	4	should	should	AUX
fbem-3455	99	5	be	be	AUX
fbem-3455	99	6	aware	aware	ADJ
fbem-3455	99	7	of	of	ADP
fbem-3455	99	8	the	the	DET
fbem-3455	99	9	important	important	ADJ
fbem-3455	99	10	role	role	NOUN
fbem-3455	99	11	of	of	ADP
fbem-3455	99	12	information	information	NOUN
fbem-3455	99	13	technology	technology	NOUN
fbem-3455	99	14	,	,	PUNCT
fbem-3455	99	15	improve	improve	VERB
fbem-3455	99	16	audit	audit	NOUN
fbem-3455	99	17	efficiency	efficiency	NOUN
fbem-3455	99	18	with	with	ADP
fbem-3455	99	19	the	the	DET
fbem-3455	99	20	help	help	NOUN
fbem-3455	99	21	of	of	ADP
fbem-3455	99	22	advanced	advanced	ADJ
fbem-3455	99	23	information	information	NOUN
fbem-3455	99	24	technology	technology	NOUN
fbem-3455	99	25	,	,	PUNCT
fbem-3455	99	26	and	and	CCONJ
fbem-3455	99	27	require	require	VERB
fbem-3455	99	28	auditors	auditor	NOUN
fbem-3455	99	29	to	to	PART
fbem-3455	99	30	be	be	AUX
fbem-3455	99	31	clear	clear	ADJ
fbem-3455	99	32	about	about	ADP
fbem-3455	99	33	their	their	PRON
fbem-3455	99	34	responsibilities	responsibility	NOUN
fbem-3455	99	35	and	and	CCONJ
fbem-3455	99	36	restrict	restrict	VERB
fbem-3455	99	37	their	their	PRON
fbem-3455	99	38	work	work	NOUN
fbem-3455	99	39	behaviors	behavior	NOUN
fbem-3455	99	40	with	with	ADP
fbem-3455	99	41	stricter	strict	ADJ
fbem-3455	99	42	working	working	NOUN
fbem-3455	99	43	attitude	attitude	NOUN
fbem-3455	99	44	,	,	PUNCT
fbem-3455	99	45	so	so	SCONJ
fbem-3455	99	46	as	as	SCONJ
fbem-3455	99	47	to	to	PART
fbem-3455	99	48	ensure	ensure	VERB
fbem-3455	99	49	the	the	DET
fbem-3455	99	50	smooth	smooth	ADJ
fbem-3455	99	51	development	development	NOUN
fbem-3455	99	52	of	of	ADP
fbem-3455	99	53	various	various	ADJ
fbem-3455	99	54	audit	audit	NOUN
fbem-3455	99	55	processes	process	NOUN
fbem-3455	99	56	and	and	CCONJ
fbem-3455	99	57	reduce	reduce	VERB
fbem-3455	99	58	the	the	DET
fbem-3455	99	59	mistakes	mistake	NOUN
fbem-3455	99	60	in	in	ADP
fbem-3455	99	61	audit	audit	NOUN
fbem-3455	99	62	links	link	NOUN
fbem-3455	99	63	.	.	PUNCT
fbem-3455	100	1	5	5	X
fbem-3455	100	2	.	.	X
fbem-3455	100	3	conclusion	conclusion	NOUN
fbem-3455	100	4	to	to	PART
fbem-3455	100	5	sum	sum	VERB
fbem-3455	100	6	up	up	ADP
fbem-3455	100	7	,	,	PUNCT
fbem-3455	100	8	in	in	ADP
fbem-3455	100	9	the	the	DET
fbem-3455	100	10	process	process	NOUN
fbem-3455	100	11	of	of	ADP
fbem-3455	100	12	enterprise	enterprise	NOUN
fbem-3455	100	13	development	development	NOUN
fbem-3455	100	14	,	,	PUNCT
fbem-3455	100	15	we	we	PRON
fbem-3455	100	16	must	must	AUX
fbem-3455	100	17	be	be	AUX
fbem-3455	100	18	aware	aware	ADJ
fbem-3455	100	19	of	of	ADP
fbem-3455	100	20	the	the	DET
fbem-3455	100	21	importance	importance	NOUN
fbem-3455	100	22	of	of	ADP
fbem-3455	100	23	accounting	accounting	NOUN
fbem-3455	100	24	audit	audit	NOUN
fbem-3455	100	25	,	,	PUNCT
fbem-3455	100	26	and	and	CCONJ
fbem-3455	100	27	take	take	VERB
fbem-3455	100	28	this	this	DET
fbem-3455	100	29	work	work	NOUN
fbem-3455	100	30	as	as	ADP
fbem-3455	100	31	an	an	DET
fbem-3455	100	32	effective	effective	ADJ
fbem-3455	100	33	way	way	NOUN
fbem-3455	100	34	of	of	ADP
fbem-3455	100	35	self	self	NOUN
fbem-3455	100	36	-	-	PUNCT
fbem-3455	100	37	supervision	supervision	NOUN
fbem-3455	100	38	.	.	PUNCT
fbem-3455	101	1	by	by	ADP
fbem-3455	101	2	improving	improve	VERB
fbem-3455	101	3	the	the	DET
fbem-3455	101	4	level	level	NOUN
fbem-3455	101	5	of	of	ADP
fbem-3455	101	6	accounting	accounting	NOUN
fbem-3455	101	7	audit	audit	NOUN
fbem-3455	101	8	,	,	PUNCT
fbem-3455	101	9	we	we	PRON
fbem-3455	101	10	can	can	AUX
fbem-3455	101	11	make	make	VERB
fbem-3455	101	12	it	it	PRON
fbem-3455	101	13	play	play	VERB
fbem-3455	101	14	a	a	DET
fbem-3455	101	15	greater	great	ADJ
fbem-3455	101	16	advantage	advantage	NOUN
fbem-3455	101	17	in	in	ADP
fbem-3455	101	18	financial	financial	ADJ
fbem-3455	101	19	management	management	NOUN
fbem-3455	101	20	,	,	PUNCT
fbem-3455	101	21	so	so	SCONJ
fbem-3455	101	22	that	that	SCONJ
fbem-3455	101	23	enterprises	enterprise	NOUN
fbem-3455	101	24	can	can	AUX
fbem-3455	101	25	achieve	achieve	VERB
fbem-3455	101	26	their	their	PRON
fbem-3455	101	27	own	own	ADJ
fbem-3455	101	28	business	business	NOUN
fbem-3455	101	29	objectives	objective	NOUN
fbem-3455	101	30	as	as	ADV
fbem-3455	101	31	soon	soon	ADV
fbem-3455	101	32	as	as	ADP
fbem-3455	101	33	possible	possible	ADJ
fbem-3455	101	34	.	.	PUNCT
fbem-3455	102	1	in	in	ADP
fbem-3455	102	2	practice	practice	NOUN
fbem-3455	102	3	,	,	PUNCT
fbem-3455	102	4	in	in	ADP
fbem-3455	102	5	order	order	NOUN
fbem-3455	102	6	to	to	PART
fbem-3455	102	7	ensure	ensure	VERB
fbem-3455	102	8	that	that	SCONJ
fbem-3455	102	9	the	the	DET
fbem-3455	102	10	accounting	accounting	NOUN
fbem-3455	102	11	and	and	CCONJ
fbem-3455	102	12	auditing	auditing	NOUN
fbem-3455	102	13	work	work	NOUN
fbem-3455	102	14	plays	play	VERB
fbem-3455	102	15	an	an	DET
fbem-3455	102	16	optimal	optimal	ADJ
fbem-3455	102	17	role	role	NOUN
fbem-3455	102	18	in	in	ADP
fbem-3455	102	19	financial	financial	ADJ
fbem-3455	102	20	management	management	NOUN
fbem-3455	102	21	,	,	PUNCT
fbem-3455	102	22	we	we	PRON
fbem-3455	102	23	should	should	AUX
fbem-3455	102	24	also	also	ADV
fbem-3455	102	25	establish	establish	VERB
fbem-3455	102	26	a	a	DET
fbem-3455	102	27	correct	correct	ADJ
fbem-3455	102	28	auditing	auditing	NOUN
fbem-3455	102	29	consciousness	consciousness	NOUN
fbem-3455	102	30	,	,	PUNCT
fbem-3455	102	31	establish	establish	VERB
fbem-3455	102	32	and	and	CCONJ
fbem-3455	102	33	improve	improve	VERB
fbem-3455	102	34	a	a	DET
fbem-3455	102	35	more	more	ADV
fbem-3455	102	36	perfect	perfect	ADJ
fbem-3455	102	37	accounting	accounting	NOUN
fbem-3455	102	38	and	and	CCONJ
fbem-3455	102	39	auditing	auditing	NOUN
fbem-3455	102	40	system	system	NOUN
fbem-3455	102	41	,	,	PUNCT
fbem-3455	102	42	make	make	VERB
fbem-3455	102	43	a	a	DET
fbem-3455	102	44	detailed	detailed	ADJ
fbem-3455	102	45	analysis	analysis	NOUN
fbem-3455	102	46	of	of	ADP
fbem-3455	102	47	the	the	DET
fbem-3455	102	48	actual	actual	ADJ
fbem-3455	102	49	situation	situation	NOUN
fbem-3455	102	50	of	of	ADP
fbem-3455	102	51	the	the	DET
fbem-3455	102	52	current	current	ADJ
fbem-3455	102	53	development	development	NOUN
fbem-3455	102	54	of	of	ADP
fbem-3455	102	55	enterprises	enterprise	NOUN
fbem-3455	102	56	,	,	PUNCT
fbem-3455	102	57	improve	improve	VERB
fbem-3455	102	58	the	the	DET
fbem-3455	102	59	comprehensive	comprehensive	ADJ
fbem-3455	102	60	quality	quality	NOUN
fbem-3455	102	61	of	of	ADP
fbem-3455	102	62	accounting	accounting	NOUN
fbem-3455	102	63	and	and	CCONJ
fbem-3455	102	64	auditing	auditing	NOUN
fbem-3455	102	65	personnel	personnel	NOUN
fbem-3455	102	66	,	,	PUNCT
fbem-3455	102	67	ensure	ensure	VERB
fbem-3455	102	68	the	the	DET
fbem-3455	102	69	efficient	efficient	ADJ
fbem-3455	102	70	operation	operation	NOUN
fbem-3455	102	71	of	of	ADP
fbem-3455	102	72	auditing	auditing	NOUN
fbem-3455	102	73	work	work	NOUN
fbem-3455	102	74	,	,	PUNCT
fbem-3455	102	75	and	and	CCONJ
fbem-3455	102	76	create	create	VERB
fbem-3455	102	77	favorable	favorable	ADJ
fbem-3455	102	78	conditions	condition	NOUN
fbem-3455	102	79	for	for	ADP
fbem-3455	102	80	the	the	DET
fbem-3455	102	81	healthy	healthy	ADJ
fbem-3455	102	82	and	and	CCONJ
fbem-3455	102	83	stable	stable	ADJ
fbem-3455	102	84	development	development	NOUN
fbem-3455	102	85	of	of	ADP
fbem-3455	102	86	enterprises	enterprise	NOUN
fbem-3455	102	87	.	.	PUNCT
fbem-3455	103	1	references	reference	NOUN
fbem-3455	103	2	[	[	X
fbem-3455	103	3	1	1	NUM
fbem-3455	103	4	]	]	PUNCT
fbem-3455	103	5	ran	run	VERB
fbem-3455	103	6	chengqiang	chengqiang	PROPN
fbem-3455	103	7	.	.	PUNCT
fbem-3455	104	1	research	research	NOUN
fbem-3455	104	2	on	on	ADP
fbem-3455	104	3	the	the	DET
fbem-3455	104	4	new	new	ADJ
fbem-3455	104	5	situation	situation	NOUN
fbem-3455	104	6	in	in	ADP
fbem-3455	104	7	the	the	DET
fbem-3455	104	8	context	context	NOUN
fbem-3455	104	9	of	of	ADP
fbem-3455	104	10	accounting	accounting	NOUN
fbem-3455	104	11	audit	audit	NOUN
fbem-3455	104	12	optimization	optimization	NOUN
fbem-3455	104	13	of	of	ADP
fbem-3455	104	14	enterprise	enterprise	NOUN
fbem-3455	104	15	financial	financial	ADJ
fbem-3455	104	16	management	management	NOUN
fbem-3455	104	17	thinking	think	VERB
fbem-3455	105	1	[	[	X
fbem-3455	105	2	j	j	X
fbem-3455	105	3	]	]	X
fbem-3455	105	4	.	.	PUNCT
fbem-3455	106	1	quality	quality	NOUN
fbem-3455	106	2	and	and	CCONJ
fbem-3455	106	3	market,2022(20):145147	market,2022(20):145147	NOUN
fbem-3455	106	4	.	.	PUNCT
fbem-3455	107	1	[	[	X
fbem-3455	107	2	2	2	NUM
fbem-3455	107	3	]	]	X
fbem-3455	107	4	wei	wei	PROPN
fbem-3455	107	5	huang	huang	PROPN
fbem-3455	107	6	.	.	PUNCT
fbem-3455	108	1	the	the	DET
fbem-3455	108	2	problems	problem	NOUN
fbem-3455	108	3	and	and	CCONJ
fbem-3455	108	4	countermeasures	countermeasure	NOUN
fbem-3455	108	5	in	in	ADP
fbem-3455	108	6	enterprise	enterprise	NOUN
fbem-3455	108	7	accounting	accounting	NOUN
fbem-3455	108	8	audit	audit	NOUN
fbem-3455	108	9	and	and	CCONJ
fbem-3455	108	10	financial	financial	ADJ
fbem-3455	108	11	accounting[j	accounting[j	NOUN
fbem-3455	108	12	]	]	PUNCT
fbem-3455	108	13	.	.	PUNCT
fbem-3455	109	1	china	china	PROPN
fbem-3455	109	2	small	small	ADJ
fbem-3455	109	3	and	and	CCONJ
fbem-3455	109	4	medium	medium	NOUN
fbem-3455	109	5	enterprises,2022(10):83	enterprises,2022(10):83	NOUN
fbem-3455	109	6	-	-	NOUN
fbem-3455	109	7	84	84	NUM
fbem-3455	109	8	.	.	PUNCT
fbem-3455	110	1	[	[	X
fbem-3455	110	2	3	3	X
fbem-3455	110	3	]	]	X
fbem-3455	110	4	liu	liu	PROPN
fbem-3455	110	5	xiaoling	xiaoling	PROPN
fbem-3455	110	6	.	.	PUNCT
fbem-3455	111	1	exploring	explore	VERB
fbem-3455	111	2	how	how	SCONJ
fbem-3455	111	3	to	to	PART
fbem-3455	111	4	strengthen	strengthen	VERB
fbem-3455	111	5	enterprise	enterprise	NOUN
fbem-3455	111	6	accounting	accounting	NOUN
fbem-3455	111	7	audit	audit	NOUN
fbem-3455	111	8	to	to	PART
fbem-3455	111	9	enhance	enhance	VERB
fbem-3455	111	10	the	the	DET
fbem-3455	111	11	economic	economic	ADJ
fbem-3455	111	12	efficiency	efficiency	NOUN
fbem-3455	111	13	of	of	ADP
fbem-3455	111	14	enterprises	enterprise	NOUN
fbem-3455	111	15	[	[	X
fbem-3455	111	16	j	j	X
fbem-3455	111	17	]	]	X
fbem-3455	111	18	.	.	PUNCT
fbem-3455	112	1	old	old	ADJ
fbem-3455	112	2	brand	brand	NOUN
fbem-3455	112	3	marketing	marketing	NOUN
fbem-3455	112	4	,	,	PUNCT
fbem-3455	112	5	2022(19):121	2022(19):121	NUM
fbem-3455	112	6	-	-	SYM
fbem-3455	112	7	123	123	NUM
fbem-3455	112	8	.	.	PUNCT
fbem-3455	113	1	[	[	X
fbem-3455	113	2	4	4	X
fbem-3455	113	3	]	]	PUNCT
fbem-3455	113	4	cui	cui	PROPN
fbem-3455	113	5	zhenghao	zhenghao	NOUN
fbem-3455	113	6	.	.	PUNCT
fbem-3455	114	1	on	on	ADP
fbem-3455	114	2	the	the	DET
fbem-3455	114	3	role	role	NOUN
fbem-3455	114	4	of	of	ADP
fbem-3455	114	5	financial	financial	ADJ
fbem-3455	114	6	audit	audit	NOUN
fbem-3455	114	7	in	in	ADP
fbem-3455	114	8	promoting	promote	VERB
fbem-3455	114	9	financial	financial	ADJ
fbem-3455	114	10	management	management	NOUN
fbem-3455	114	11	[	[	X
fbem-3455	114	12	j	j	X
fbem-3455	114	13	]	]	X
fbem-3455	114	14	.	.	PUNCT
fbem-3455	115	1	china	china	PROPN
fbem-3455	115	2	collective	collective	ADJ
fbem-3455	115	3	economy	economy	NOUN
fbem-3455	115	4	,	,	PUNCT
fbem-3455	115	5	2022	2022	NUM
fbem-3455	115	6	(	(	PUNCT
fbem-3455	115	7	27	27	NUM
fbem-3455	115	8	):	):	PUNCT
fbem-3455	115	9	154	154	NUM
fbem-3455	115	10	-	-	SYM
fbem-3455	115	11	156	156	NUM
fbem-3455	115	12	.	.	PUNCT
fbem-3455	116	1	[	[	X
fbem-3455	116	2	5	5	NUM
fbem-3455	116	3	]	]	PUNCT
fbem-3455	116	4	du	du	PROPN
fbem-3455	116	5	wei	wei	PROPN
fbem-3455	116	6	.	.	PUNCT
fbem-3455	117	1	the	the	DET
fbem-3455	117	2	impact	impact	NOUN
fbem-3455	117	3	of	of	ADP
fbem-3455	117	4	big	big	ADJ
fbem-3455	117	5	data	datum	NOUN
fbem-3455	117	6	technology	technology	NOUN
fbem-3455	117	7	on	on	ADP
fbem-3455	117	8	accounting	accounting	NOUN
fbem-3455	117	9	and	and	CCONJ
fbem-3455	117	10	auditing	auditing	NOUN
fbem-3455	118	1	[	[	X
fbem-3455	118	2	j	j	X
fbem-3455	118	3	]	]	X
fbem-3455	118	4	.	.	PUNCT
fbem-3455	119	1	wealth	wealth	PROPN
fbem-3455	119	2	today,2022(16):115	today,2022(16):115	PROPN
fbem-3455	119	3	-	-	PUNCT
fbem-3455	119	4	117	117	NUM
fbem-3455	119	5	.	.	PUNCT
fbem-3455	120	1	[	[	X
fbem-3455	120	2	6	6	NUM
fbem-3455	120	3	]	]	SYM
fbem-3455	120	4	li	li	PROPN
fbem-3455	120	5	jiuming	jiuming	PROPN
fbem-3455	120	6	.	.	PUNCT
fbem-3455	121	1	the	the	DET
fbem-3455	121	2	path	path	NOUN
fbem-3455	121	3	construction	construction	NOUN
fbem-3455	121	4	of	of	ADP
fbem-3455	121	5	accounting	accounting	NOUN
fbem-3455	121	6	audit	audit	NOUN
fbem-3455	121	7	for	for	ADP
fbem-3455	121	8	optimizing	optimize	VERB
fbem-3455	121	9	enterprise	enterprise	NOUN
fbem-3455	121	10	financial	financial	ADJ
fbem-3455	121	11	management	management	NOUN
fbem-3455	122	1	[	[	X
fbem-3455	122	2	j	j	X
fbem-3455	122	3	]	]	X
fbem-3455	122	4	.	.	PUNCT
fbem-3455	123	1	audit	audit	NOUN
fbem-3455	123	2	and	and	CCONJ
fbem-3455	123	3	finance,2022(08):59	finance,2022(08):59	NOUN
fbem-3455	123	4	-	-	PUNCT
fbem-3455	123	5	61	61	NUM
fbem-3455	123	6	.	.	PUNCT
fbem-3455	123	7	doi:10.19419	doi:10.19419	PROPN
fbem-3455	123	8	/	/	SYM
fbem-3455	123	9	j.cnki.361264	j.cnki.361264	PROPN
fbem-3455	123	10	/	/	SYM
fbem-3455	123	11	f.2022.08.005	f.2022.08.005	NUM
fbem-3455	123	12	.	.	PUNCT
fbem-3455	124	1	[	[	X
fbem-3455	124	2	7	7	X
fbem-3455	124	3	]	]	SYM
fbem-3455	124	4	li	li	PROPN
fbem-3455	124	5	yp	yp	PROPN
fbem-3455	124	6	.	.	PUNCT
fbem-3455	125	1	strengthening	strengthen	VERB
fbem-3455	125	2	the	the	DET
fbem-3455	125	3	impact	impact	NOUN
fbem-3455	125	4	of	of	ADP
fbem-3455	125	5	enterprise	enterprise	NOUN
fbem-3455	125	6	accounting	accounting	NOUN
fbem-3455	125	7	audit	audit	NOUN
fbem-3455	125	8	on	on	ADP
fbem-3455	125	9	the	the	DET
fbem-3455	125	10	economic	economic	ADJ
fbem-3455	125	11	development	development	NOUN
fbem-3455	125	12	of	of	ADP
fbem-3455	125	13	enterprises	enterprise	NOUN
fbem-3455	125	14	[	[	X
fbem-3455	125	15	j	j	X
fbem-3455	125	16	]	]	X
fbem-3455	125	17	.	.	PUNCT
fbem-3455	126	1	mall	mall	PROPN
fbem-3455	126	2	modernization	modernization	PROPN
fbem-3455	126	3	,	,	PUNCT
fbem-3455	126	4	2022(15):163	2022(15):163	NUM
fbem-3455	126	5	-	-	SYM
fbem-3455	126	6	165	165	NUM
fbem-3455	126	7	.	.	PUNCT
fbem-3455	126	8	doi:10.14013	doi:10.14013	PROPN
fbem-3455	126	9	/	/	SYM
fbem-3455	126	10	j.cnki.scxdh.2022.15.032	j.cnki.scxdh.2022.15.032	PROPN
fbem-3455	126	11	.	.	PUNCT
fbem-3455	127	1	[	[	X
fbem-3455	127	2	8	8	X
fbem-3455	127	3	]	]	X
fbem-3455	127	4	huang	huang	PROPN
fbem-3455	127	5	yirong	yirong	PROPN
fbem-3455	127	6	.	.	PUNCT
fbem-3455	128	1	analysis	analysis	NOUN
fbem-3455	128	2	of	of	ADP
fbem-3455	128	3	the	the	DET
fbem-3455	128	4	impact	impact	NOUN
fbem-3455	128	5	of	of	ADP
fbem-3455	128	6	accounting	accounting	NOUN
fbem-3455	128	7	audit	audit	NOUN
fbem-3455	128	8	on	on	ADP
fbem-3455	128	9	the	the	DET
fbem-3455	128	10	economic	economic	ADJ
fbem-3455	128	11	efficiency	efficiency	NOUN
fbem-3455	128	12	of	of	ADP
fbem-3455	128	13	enterprises	enterprise	NOUN
fbem-3455	128	14	[	[	X
fbem-3455	128	15	j	j	X
fbem-3455	128	16	]	]	X
fbem-3455	128	17	.	.	PUNCT
fbem-3455	129	1	financial	financial	ADJ
fbem-3455	129	2	accounting	accounting	NOUN
fbem-3455	129	3	study	study	NOUN
fbem-3455	129	4	,	,	PUNCT
fbem-3455	129	5	2022(22):128	2022(22):128	NOUN
fbem-3455	129	6	-	-	SYM
fbem-3455	129	7	130	130	NUM
fbem-3455	129	8	.	.	PUNCT
fbem-3455	130	1	[	[	X
fbem-3455	130	2	9	9	NUM
fbem-3455	130	3	]	]	SYM
fbem-3455	130	4	li	li	PROPN
fbem-3455	130	5	haixiao	haixiao	PROPN
fbem-3455	130	6	.	.	PUNCT
fbem-3455	131	1	research	research	NOUN
fbem-3455	131	2	on	on	ADP
fbem-3455	131	3	enterprise	enterprise	NOUN
fbem-3455	131	4	financial	financial	ADJ
fbem-3455	131	5	audit	audit	NOUN
fbem-3455	131	6	strategy	strategy	NOUN
fbem-3455	131	7	under	under	ADP
fbem-3455	131	8	the	the	DET
fbem-3455	131	9	perspective	perspective	NOUN
fbem-3455	131	10	of	of	ADP
fbem-3455	131	11	new	new	ADJ
fbem-3455	131	12	enterprise	enterprise	NOUN
fbem-3455	131	13	accounting	accounting	NOUN
fbem-3455	131	14	standards	standard	NOUN
fbem-3455	132	1	[	[	X
fbem-3455	132	2	j	j	X
fbem-3455	132	3	]	]	X
fbem-3455	132	4	.	.	PUNCT
fbem-3455	133	1	national	national	ADJ
fbem-3455	133	2	circulation	circulation	NOUN
fbem-3455	133	3	economy,2022(21):150152.doi:10.16834	economy,2022(21):150152.doi:10.16834	PROPN
fbem-3455	133	4	/	/	SYM
fbem-3455	133	5	j.cnki.issn1009	j.cnki.issn1009	PROPN
fbem-3455	133	6	-	-	PUNCT
fbem-3455	133	7	5292.2022.21.005	5292.2022.21.005	PROPN
fbem-3455	133	8	.	.	PUNCT
fbem-3455	134	1	[	[	X
fbem-3455	134	2	10	10	NUM
fbem-3455	134	3	]	]	X
fbem-3455	134	4	zhou	zhou	PROPN
fbem-3455	134	5	s.	s.	PROPN
fbem-3455	134	6	r.	r.	PROPN
fbem-3455	134	7	the	the	DET
fbem-3455	134	8	impact	impact	NOUN
fbem-3455	134	9	of	of	ADP
fbem-3455	134	10	accounting	accounting	NOUN
fbem-3455	134	11	audit	audit	NOUN
fbem-3455	134	12	on	on	ADP
fbem-3455	134	13	the	the	DET
fbem-3455	134	14	economic	economic	ADJ
fbem-3455	134	15	efficiency	efficiency	NOUN
fbem-3455	134	16	of	of	ADP
fbem-3455	134	17	enterprises	enterprise	NOUN
fbem-3455	134	18	[	[	X
fbem-3455	134	19	j	j	X
fbem-3455	134	20	]	]	X
fbem-3455	134	21	.	.	PUNCT
fbem-3455	135	1	old	old	ADJ
fbem-3455	135	2	brand	brand	NOUN
fbem-3455	135	3	marketing	marketing	NOUN
fbem-3455	135	4	,	,	PUNCT
fbem-3455	135	5	2022	2022	NUM
fbem-3455	135	6	(	(	PUNCT
fbem-3455	135	7	09):1	09):1	NOUN
fbem-3455	135	8	85	85	NUM
fbem-3455	135	9	-	-	SYM
fbem-3455	135	10	187	187	NUM
fbem-3455	135	11	.	.	PUNCT
fbem-3455	136	1	[	[	X
fbem-3455	136	2	11	11	NUM
fbem-3455	136	3	]	]	PUNCT
fbem-3455	136	4	tai	tai	PROPN
fbem-3455	136	5	shuyan	shuyan	PROPN
fbem-3455	136	6	.	.	PUNCT
fbem-3455	137	1	analysis	analysis	NOUN
fbem-3455	137	2	of	of	ADP
fbem-3455	137	3	the	the	DET
fbem-3455	137	4	role	role	NOUN
fbem-3455	137	5	of	of	ADP
fbem-3455	137	6	accounting	accounting	NOUN
fbem-3455	137	7	audit	audit	NOUN
fbem-3455	137	8	in	in	ADP
fbem-3455	137	9	financial	financial	ADJ
fbem-3455	137	10	management	management	NOUN
fbem-3455	137	11	work	work	NOUN
fbem-3455	138	1	[	[	X
fbem-3455	138	2	j	j	X
fbem-3455	138	3	]	]	X
fbem-3455	138	4	.	.	PUNCT
fbem-3455	139	1	finance	finance	NOUN
fbem-3455	139	2	and	and	CCONJ
fbem-3455	139	3	.	.	PUNCT