id	sid	tid	token	lemma	pos
fbem-4353	1	1	frontiers	frontier	NOUN
fbem-4353	1	2	in	in	ADP
fbem-4353	1	3	business	business	NOUN
fbem-4353	1	4	,	,	PUNCT
fbem-4353	1	5	economics	economic	NOUN
fbem-4353	1	6	and	and	CCONJ
fbem-4353	1	7	management	management	NOUN
fbem-4353	1	8	issn	issn	PROPN
fbem-4353	1	9	:	:	PUNCT
fbem-4353	1	10	2766	2766	NUM
fbem-4353	1	11	-	-	PUNCT
fbem-4353	1	12	824x	824x	NUM
fbem-4353	1	13	|	|	ADJ
fbem-4353	1	14	vol	vol	NOUN
fbem-4353	1	15	.	.	PUNCT
fbem-4353	2	1	7	7	NUM
fbem-4353	2	2	,	,	PUNCT
fbem-4353	2	3	no	no	INTJ
fbem-4353	2	4	.	.	NOUN
fbem-4353	2	5	2	2	NUM
fbem-4353	2	6	,	,	PUNCT
fbem-4353	3	1	2023	2023	NUM
fbem-4353	3	2	15	15	NUM
fbem-4353	3	3	identification	identification	NOUN
fbem-4353	3	4	and	and	CCONJ
fbem-4353	3	5	audit	audit	NOUN
fbem-4353	3	6	response	response	NOUN
fbem-4353	3	7	of	of	ADP
fbem-4353	3	8	financial	financial	ADJ
fbem-4353	3	9	fraud	fraud	NOUN
fbem-4353	3	10	in	in	ADP
fbem-4353	3	11	listed	list	VERB
fbem-4353	3	12	companies	company	NOUN
fbem-4353	3	13	in	in	ADP
fbem-4353	3	14	pharmaceutical	pharmaceutical	NOUN
fbem-4353	3	15	industry	industry	NOUN
fbem-4353	3	16	-based	-base	VERB
fbem-4353	3	17	on	on	ADP
fbem-4353	3	18	shuang	shuang	PROPN
fbem-4353	3	19	kang	kang	PROPN
fbem-4353	3	20	incident	incident	PROPN
fbem-4353	3	21	yanan	yanan	PROPN
fbem-4353	3	22	li	li	PROPN
fbem-4353	3	23	northwest	northwest	PROPN
fbem-4353	3	24	university	university	PROPN
fbem-4353	3	25	of	of	ADP
fbem-4353	3	26	political	political	ADJ
fbem-4353	3	27	science	science	NOUN
fbem-4353	3	28	and	and	CCONJ
fbem-4353	3	29	law	law	NOUN
fbem-4353	3	30	,	,	PUNCT
fbem-4353	3	31	xian	xian	NOUN
fbem-4353	3	32	710100	710100	NUM
fbem-4353	3	33	,	,	PUNCT
fbem-4353	3	34	china	china	PROPN
fbem-4353	3	35	abstract	abstract	NOUN
fbem-4353	3	36	:	:	PUNCT
fbem-4353	3	37	financial	financial	ADJ
fbem-4353	3	38	fraud	fraud	NOUN
fbem-4353	3	39	is	be	AUX
fbem-4353	3	40	the	the	DET
fbem-4353	3	41	conscious	conscious	ADJ
fbem-4353	3	42	misstatement	misstatement	NOUN
fbem-4353	3	43	and	and	CCONJ
fbem-4353	3	44	neglect	neglect	NOUN
fbem-4353	3	45	of	of	ADP
fbem-4353	3	46	financial	financial	ADJ
fbem-4353	3	47	information	information	NOUN
fbem-4353	3	48	by	by	ADP
fbem-4353	3	49	enterprises	enterprise	NOUN
fbem-4353	3	50	,	,	PUNCT
fbem-4353	3	51	which	which	PRON
fbem-4353	3	52	is	be	AUX
fbem-4353	3	53	often	often	ADV
fbem-4353	3	54	difficult	difficult	ADJ
fbem-4353	3	55	to	to	PART
fbem-4353	3	56	be	be	AUX
fbem-4353	3	57	detected	detect	VERB
fbem-4353	3	58	due	due	ADP
fbem-4353	3	59	to	to	ADP
fbem-4353	3	60	the	the	DET
fbem-4353	3	61	asymmetric	asymmetric	ADJ
fbem-4353	3	62	nature	nature	NOUN
fbem-4353	3	63	of	of	ADP
fbem-4353	3	64	information	information	NOUN
fbem-4353	3	65	.	.	PUNCT
fbem-4353	4	1	in	in	ADP
fbem-4353	4	2	recent	recent	ADJ
fbem-4353	4	3	years	year	NOUN
fbem-4353	4	4	,	,	PUNCT
fbem-4353	4	5	frequent	frequent	ADJ
fbem-4353	4	6	lightning	lightning	NOUN
fbem-4353	4	7	in	in	ADP
fbem-4353	4	8	the	the	DET
fbem-4353	4	9	capital	capital	NOUN
fbem-4353	4	10	market	market	NOUN
fbem-4353	4	11	,	,	PUNCT
fbem-4353	4	12	especially	especially	ADV
fbem-4353	4	13	the	the	DET
fbem-4353	4	14	high	high	ADJ
fbem-4353	4	15	incidence	incidence	NOUN
fbem-4353	4	16	of	of	ADP
fbem-4353	4	17	financial	financial	ADJ
fbem-4353	4	18	fraud	fraud	NOUN
fbem-4353	4	19	in	in	ADP
fbem-4353	4	20	listed	list	VERB
fbem-4353	4	21	companies	company	NOUN
fbem-4353	4	22	in	in	ADP
fbem-4353	4	23	the	the	DET
fbem-4353	4	24	pharmaceutical	pharmaceutical	ADJ
fbem-4353	4	25	industry	industry	NOUN
fbem-4353	4	26	,	,	PUNCT
fbem-4353	4	27	has	have	AUX
fbem-4353	4	28	greatly	greatly	ADV
fbem-4353	4	29	jeopardized	jeopardize	VERB
fbem-4353	4	30	the	the	DET
fbem-4353	4	31	market	market	NOUN
fbem-4353	4	32	order	order	NOUN
fbem-4353	4	33	.	.	PUNCT
fbem-4353	5	1	therefore	therefore	ADV
fbem-4353	5	2	,	,	PUNCT
fbem-4353	5	3	the	the	DET
fbem-4353	5	4	article	article	NOUN
fbem-4353	5	5	discusses	discuss	VERB
fbem-4353	5	6	the	the	DET
fbem-4353	5	7	common	common	ADJ
fbem-4353	5	8	fraudulent	fraudulent	ADJ
fbem-4353	5	9	means	mean	NOUN
fbem-4353	5	10	and	and	CCONJ
fbem-4353	5	11	differences	difference	NOUN
fbem-4353	5	12	that	that	SCONJ
fbem-4353	5	13	the	the	DET
fbem-4353	5	14	two	two	NUM
fbem-4353	5	15	companies	company	NOUN
fbem-4353	5	16	have	have	VERB
fbem-4353	5	17	in	in	ADP
fbem-4353	5	18	conjunction	conjunction	NOUN
fbem-4353	5	19	with	with	ADP
fbem-4353	5	20	the	the	DET
fbem-4353	5	21	financial	financial	ADJ
fbem-4353	5	22	reports	report	NOUN
fbem-4353	5	23	and	and	CCONJ
fbem-4353	5	24	related	related	ADJ
fbem-4353	5	25	announcement	announcement	NOUN
fbem-4353	5	26	information	information	NOUN
fbem-4353	5	27	of	of	ADP
fbem-4353	5	28	kangmei	kangmei	PROPN
fbem-4353	5	29	pharmaceutical	pharmaceutical	NOUN
fbem-4353	5	30	and	and	CCONJ
fbem-4353	5	31	kangdexin	kangdexin	PROPN
fbem-4353	5	32	,	,	PUNCT
fbem-4353	5	33	dissects	dissect	VERB
fbem-4353	5	34	the	the	DET
fbem-4353	5	35	abnormal	abnormal	ADJ
fbem-4353	5	36	characteristics	characteristic	NOUN
fbem-4353	5	37	of	of	ADP
fbem-4353	5	38	identifying	identify	VERB
fbem-4353	5	39	financial	financial	ADJ
fbem-4353	5	40	fraud	fraud	NOUN
fbem-4353	5	41	risks	risk	NOUN
fbem-4353	5	42	,	,	PUNCT
fbem-4353	5	43	and	and	CCONJ
fbem-4353	5	44	proposes	propose	VERB
fbem-4353	5	45	corresponding	correspond	VERB
fbem-4353	5	46	audit	audit	NOUN
fbem-4353	5	47	response	response	NOUN
fbem-4353	5	48	ideas	idea	NOUN
fbem-4353	5	49	and	and	CCONJ
fbem-4353	5	50	methods	method	NOUN
fbem-4353	5	51	to	to	PART
fbem-4353	5	52	safeguard	safeguard	VERB
fbem-4353	5	53	the	the	DET
fbem-4353	5	54	capital	capital	NOUN
fbem-4353	5	55	market	market	NOUN
fbem-4353	5	56	order	order	NOUN
fbem-4353	5	57	and	and	CCONJ
fbem-4353	5	58	investors	investor	NOUN
fbem-4353	5	59	'	'	PART
fbem-4353	5	60	interests	interest	NOUN
fbem-4353	5	61	.	.	PUNCT
fbem-4353	6	1	keywords	keyword	NOUN
fbem-4353	6	2	:	:	PUNCT
fbem-4353	6	3	financial	financial	ADJ
fbem-4353	6	4	fraud	fraud	NOUN
fbem-4353	6	5	,	,	PUNCT
fbem-4353	6	6	fraud	fraud	NOUN
fbem-4353	6	7	identification	identification	NOUN
fbem-4353	6	8	,	,	PUNCT
fbem-4353	6	9	audit	audit	NOUN
fbem-4353	6	10	response	response	NOUN
fbem-4353	6	11	.	.	PUNCT
fbem-4353	7	1	1	1	X
fbem-4353	7	2	.	.	X
fbem-4353	7	3	introduction	introduction	NOUN
fbem-4353	7	4	in	in	ADP
fbem-4353	7	5	recent	recent	ADJ
fbem-4353	7	6	years	year	NOUN
fbem-4353	7	7	,	,	PUNCT
fbem-4353	7	8	the	the	DET
fbem-4353	7	9	phenomenon	phenomenon	NOUN
fbem-4353	7	10	of	of	ADP
fbem-4353	7	11	fraud	fraud	NOUN
fbem-4353	7	12	has	have	AUX
fbem-4353	7	13	become	become	VERB
fbem-4353	7	14	"	"	PUNCT
fbem-4353	7	15	rampant	rampant	ADJ
fbem-4353	7	16	"	"	PUNCT
fbem-4353	7	17	,	,	PUNCT
fbem-4353	7	18	with	with	ADP
fbem-4353	7	19	numerous	numerous	ADJ
fbem-4353	7	20	cases	case	NOUN
fbem-4353	7	21	of	of	ADP
fbem-4353	7	22	financial	financial	ADJ
fbem-4353	7	23	fraud	fraud	NOUN
fbem-4353	7	24	by	by	ADP
fbem-4353	7	25	kangmei	kangmei	PROPN
fbem-4353	7	26	pharmaceutical	pharmaceutical	PROPN
fbem-4353	7	27	,	,	PUNCT
fbem-4353	7	28	kangdexin	kangdexin	PROPN
fbem-4353	7	29	,	,	PUNCT
fbem-4353	7	30	zangger	zangger	PROPN
fbem-4353	7	31	group	group	PROPN
fbem-4353	7	32	,	,	PUNCT
fbem-4353	7	33	fu	fu	PROPN
fbem-4353	7	34	ren	ren	PROPN
fbem-4353	7	35	pharmaceutical	pharmaceutical	NOUN
fbem-4353	7	36	,	,	PUNCT
fbem-4353	7	37	etc	etc	X
fbem-4353	7	38	.	.	X
fbem-4353	8	1	the	the	DET
fbem-4353	8	2	fraudulent	fraudulent	ADJ
fbem-4353	8	3	means	mean	NOUN
fbem-4353	8	4	mainly	mainly	ADV
fbem-4353	8	5	include	include	VERB
fbem-4353	8	6	fictitious	fictitious	ADJ
fbem-4353	8	7	transactions	transaction	NOUN
fbem-4353	8	8	,	,	PUNCT
fbem-4353	8	9	inflated	inflated	ADJ
fbem-4353	8	10	profits	profit	NOUN
fbem-4353	8	11	,	,	PUNCT
fbem-4353	8	12	underrecording	underrecorde	VERB
fbem-4353	8	13	of	of	ADP
fbem-4353	8	14	costs	cost	NOUN
fbem-4353	8	15	and	and	CCONJ
fbem-4353	8	16	expenses	expense	NOUN
fbem-4353	8	17	,	,	PUNCT
fbem-4353	8	18	and	and	CCONJ
fbem-4353	8	19	failure	failure	NOUN
fbem-4353	8	20	to	to	PART
fbem-4353	8	21	disclose	disclose	VERB
fbem-4353	8	22	or	or	CCONJ
fbem-4353	8	23	false	false	ADJ
fbem-4353	8	24	disclosure	disclosure	NOUN
fbem-4353	8	25	of	of	ADP
fbem-4353	8	26	relevant	relevant	ADJ
fbem-4353	8	27	financial	financial	ADJ
fbem-4353	8	28	information	information	NOUN
fbem-4353	8	29	as	as	SCONJ
fbem-4353	8	30	required	require	VERB
fbem-4353	8	31	,	,	PUNCT
fbem-4353	8	32	which	which	PRON
fbem-4353	8	33	misleads	mislead	VERB
fbem-4353	8	34	investors	investor	NOUN
fbem-4353	8	35	and	and	CCONJ
fbem-4353	8	36	seriously	seriously	ADV
fbem-4353	8	37	hinders	hinder	VERB
fbem-4353	8	38	the	the	DET
fbem-4353	8	39	healthy	healthy	ADJ
fbem-4353	8	40	and	and	CCONJ
fbem-4353	8	41	stable	stable	ADJ
fbem-4353	8	42	development	development	NOUN
fbem-4353	8	43	of	of	ADP
fbem-4353	8	44	the	the	DET
fbem-4353	8	45	capital	capital	NOUN
fbem-4353	8	46	market	market	NOUN
fbem-4353	8	47	.	.	PUNCT
fbem-4353	9	1	this	this	PRON
fbem-4353	9	2	has	have	AUX
fbem-4353	9	3	seriously	seriously	ADV
fbem-4353	9	4	hampered	hamper	VERB
fbem-4353	9	5	the	the	DET
fbem-4353	9	6	healthy	healthy	ADJ
fbem-4353	9	7	and	and	CCONJ
fbem-4353	9	8	stable	stable	ADJ
fbem-4353	9	9	development	development	NOUN
fbem-4353	9	10	of	of	ADP
fbem-4353	9	11	the	the	DET
fbem-4353	9	12	capital	capital	NOUN
fbem-4353	9	13	market	market	NOUN
fbem-4353	9	14	.	.	PUNCT
fbem-4353	10	1	although	although	SCONJ
fbem-4353	10	2	the	the	DET
fbem-4353	10	3	new	new	ADJ
fbem-4353	10	4	securities	security	NOUN
fbem-4353	10	5	law	law	NOUN
fbem-4353	10	6	has	have	AUX
fbem-4353	10	7	significantly	significantly	ADV
fbem-4353	10	8	increased	increase	VERB
fbem-4353	10	9	the	the	DET
fbem-4353	10	10	penalty	penalty	NOUN
fbem-4353	10	11	cost	cost	NOUN
fbem-4353	10	12	of	of	ADP
fbem-4353	10	13	fraud	fraud	NOUN
fbem-4353	10	14	and	and	CCONJ
fbem-4353	10	15	to	to	ADP
fbem-4353	10	16	some	some	DET
fbem-4353	10	17	extent	extent	NOUN
fbem-4353	10	18	increased	increase	VERB
fbem-4353	10	19	the	the	DET
fbem-4353	10	20	expected	expect	VERB
fbem-4353	10	21	cost	cost	NOUN
fbem-4353	10	22	of	of	ADP
fbem-4353	10	23	financial	financial	ADJ
fbem-4353	10	24	fraud	fraud	NOUN
fbem-4353	10	25	,	,	PUNCT
fbem-4353	10	26	there	there	PRON
fbem-4353	10	27	is	be	VERB
fbem-4353	10	28	still	still	ADV
fbem-4353	10	29	a	a	DET
fbem-4353	10	30	big	big	ADJ
fbem-4353	10	31	gap	gap	NOUN
fbem-4353	10	32	compared	compare	VERB
fbem-4353	10	33	with	with	ADP
fbem-4353	10	34	the	the	DET
fbem-4353	10	35	expected	expect	VERB
fbem-4353	10	36	benefit	benefit	NOUN
fbem-4353	10	37	of	of	ADP
fbem-4353	10	38	fraud	fraud	NOUN
fbem-4353	10	39	.	.	PUNCT
fbem-4353	11	1	in	in	ADP
fbem-4353	11	2	order	order	NOUN
fbem-4353	11	3	to	to	PART
fbem-4353	11	4	provide	provide	VERB
fbem-4353	11	5	a	a	DET
fbem-4353	11	6	strong	strong	ADJ
fbem-4353	11	7	deterrent	deterrent	NOUN
fbem-4353	11	8	to	to	ADP
fbem-4353	11	9	management	management	NOUN
fbem-4353	11	10	and	and	CCONJ
fbem-4353	11	11	shareholders	shareholder	NOUN
fbem-4353	11	12	of	of	ADP
fbem-4353	11	13	listed	list	VERB
fbem-4353	11	14	companies	company	NOUN
fbem-4353	11	15	,	,	PUNCT
fbem-4353	11	16	a	a	DET
fbem-4353	11	17	two	two	NUM
fbem-4353	11	18	-	-	PUNCT
fbem-4353	11	19	pronged	pronged	ADJ
fbem-4353	11	20	approach	approach	NOUN
fbem-4353	11	21	is	be	AUX
fbem-4353	11	22	needed	need	VERB
fbem-4353	11	23	,	,	PUNCT
fbem-4353	11	24	which	which	PRON
fbem-4353	11	25	focuses	focus	VERB
fbem-4353	11	26	on	on	ADP
fbem-4353	11	27	increasing	increase	VERB
fbem-4353	11	28	the	the	DET
fbem-4353	11	29	probability	probability	NOUN
fbem-4353	11	30	of	of	ADP
fbem-4353	11	31	financial	financial	ADJ
fbem-4353	11	32	fraud	fraud	NOUN
fbem-4353	11	33	detection	detection	NOUN
fbem-4353	11	34	while	while	SCONJ
fbem-4353	11	35	increasing	increase	VERB
fbem-4353	11	36	fraud	fraud	NOUN
fbem-4353	11	37	penalties	penalty	NOUN
fbem-4353	11	38	.	.	PUNCT
fbem-4353	12	1	therefore	therefore	ADV
fbem-4353	12	2	,	,	PUNCT
fbem-4353	12	3	this	this	DET
fbem-4353	12	4	paper	paper	NOUN
fbem-4353	12	5	selects	select	VERB
fbem-4353	12	6	two	two	NUM
fbem-4353	12	7	typical	typical	ADJ
fbem-4353	12	8	financial	financial	ADJ
fbem-4353	12	9	fraud	fraud	NOUN
fbem-4353	12	10	cases	case	NOUN
fbem-4353	12	11	of	of	ADP
fbem-4353	12	12	comet	comet	NOUN
fbem-4353	12	13	pharmaceuticals	pharmaceutical	NOUN
fbem-4353	12	14	and	and	CCONJ
fbem-4353	12	15	kangdexin	kangdexin	NOUN
fbem-4353	12	16	as	as	ADP
fbem-4353	12	17	cases	case	NOUN
fbem-4353	12	18	to	to	PART
fbem-4353	12	19	study	study	VERB
fbem-4353	12	20	how	how	SCONJ
fbem-4353	12	21	to	to	PART
fbem-4353	12	22	take	take	VERB
fbem-4353	12	23	effective	effective	ADJ
fbem-4353	12	24	means	mean	NOUN
fbem-4353	12	25	and	and	CCONJ
fbem-4353	12	26	measures	measure	NOUN
fbem-4353	12	27	to	to	PART
fbem-4353	12	28	detect	detect	VERB
fbem-4353	12	29	and	and	CCONJ
fbem-4353	12	30	control	control	NOUN
fbem-4353	12	31	fraud	fraud	NOUN
fbem-4353	12	32	in	in	ADP
fbem-4353	12	33	a	a	DET
fbem-4353	12	34	timely	timely	ADJ
fbem-4353	12	35	manner	manner	NOUN
fbem-4353	12	36	.	.	PUNCT
fbem-4353	13	1	the	the	DET
fbem-4353	13	2	article	article	NOUN
fbem-4353	13	3	discusses	discuss	VERB
fbem-4353	13	4	the	the	DET
fbem-4353	13	5	identification	identification	NOUN
fbem-4353	13	6	of	of	ADP
fbem-4353	13	7	financial	financial	ADJ
fbem-4353	13	8	fraud	fraud	NOUN
fbem-4353	13	9	in	in	ADP
fbem-4353	13	10	two	two	NUM
fbem-4353	13	11	dimensions	dimension	NOUN
fbem-4353	13	12	:	:	PUNCT
fbem-4353	13	13	financial	financial	ADJ
fbem-4353	13	14	information	information	NOUN
fbem-4353	13	15	and	and	CCONJ
fbem-4353	13	16	non	non	ADJ
fbem-4353	13	17	-	-	ADJ
fbem-4353	13	18	financial	financial	ADJ
fbem-4353	13	19	information	information	NOUN
fbem-4353	13	20	,	,	PUNCT
fbem-4353	13	21	and	and	CCONJ
fbem-4353	13	22	proposes	propose	VERB
fbem-4353	13	23	corresponding	correspond	VERB
fbem-4353	13	24	audit	audit	NOUN
fbem-4353	13	25	response	response	NOUN
fbem-4353	13	26	measures	measure	NOUN
fbem-4353	13	27	,	,	PUNCT
fbem-4353	13	28	hoping	hope	VERB
fbem-4353	13	29	to	to	PART
fbem-4353	13	30	provide	provide	VERB
fbem-4353	13	31	reference	reference	NOUN
fbem-4353	13	32	for	for	ADP
fbem-4353	13	33	protecting	protect	VERB
fbem-4353	13	34	investors	investor	NOUN
fbem-4353	13	35	'	'	PART
fbem-4353	13	36	rights	right	NOUN
fbem-4353	13	37	and	and	CCONJ
fbem-4353	13	38	interests	interest	NOUN
fbem-4353	13	39	as	as	ADV
fbem-4353	13	40	well	well	ADV
fbem-4353	13	41	as	as	ADP
fbem-4353	13	42	promoting	promote	VERB
fbem-4353	13	43	the	the	DET
fbem-4353	13	44	smooth	smooth	ADJ
fbem-4353	13	45	development	development	NOUN
fbem-4353	13	46	of	of	ADP
fbem-4353	13	47	the	the	DET
fbem-4353	13	48	stock	stock	NOUN
fbem-4353	13	49	market	market	NOUN
fbem-4353	13	50	.	.	PUNCT
fbem-4353	14	1	2	2	X
fbem-4353	14	2	.	.	X
fbem-4353	14	3	case	case	NOUN
fbem-4353	14	4	analysis	analysis	NOUN
fbem-4353	14	5	2.1	2.1	NUM
fbem-4353	14	6	.	.	PUNCT
fbem-4353	15	1	case	case	NOUN
fbem-4353	15	2	background	background	NOUN
fbem-4353	15	3	2.1.1	2.1.1	NUM
fbem-4353	15	4	.	.	PUNCT
fbem-4353	16	1	kangmei	kangmei	PROPN
fbem-4353	16	2	incident	incident	PROPN
fbem-4353	16	3	the	the	DET
fbem-4353	16	4	csrc	csrc	NOUN
fbem-4353	16	5	opened	open	VERB
fbem-4353	16	6	a	a	DET
fbem-4353	16	7	case	case	NOUN
fbem-4353	16	8	against	against	ADP
fbem-4353	16	9	kangmei	kangmei	PROPN
fbem-4353	16	10	pharmaceuticals	pharmaceutical	NOUN
fbem-4353	16	11	on	on	ADP
fbem-4353	16	12	december	december	PROPN
fbem-4353	16	13	28	28	NUM
fbem-4353	16	14	,	,	PUNCT
fbem-4353	16	15	2018	2018	NUM
fbem-4353	16	16	for	for	ADP
fbem-4353	16	17	"	"	PUNCT
fbem-4353	16	18	alleged	alleged	ADJ
fbem-4353	16	19	violation	violation	NOUN
fbem-4353	16	20	of	of	ADP
fbem-4353	16	21	information	information	NOUN
fbem-4353	16	22	disclosure	disclosure	NOUN
fbem-4353	16	23	regulations	regulation	NOUN
fbem-4353	16	24	"	"	PUNCT
fbem-4353	16	25	;	;	PUNCT
fbem-4353	16	26	on	on	ADP
fbem-4353	16	27	april	april	PROPN
fbem-4353	16	28	30	30	NUM
fbem-4353	16	29	,	,	PUNCT
fbem-4353	16	30	2019	2019	NUM
fbem-4353	16	31	,	,	PUNCT
fbem-4353	16	32	kangmei	kangmei	PROPN
fbem-4353	16	33	pharmaceuticals	pharmaceutical	NOUN
fbem-4353	16	34	released	release	VERB
fbem-4353	16	35	its	its	PRON
fbem-4353	16	36	2018	2018	NUM
fbem-4353	16	37	annual	annual	ADJ
fbem-4353	16	38	report	report	NOUN
fbem-4353	16	39	with	with	ADP
fbem-4353	16	40	an	an	DET
fbem-4353	16	41	unqualified	unqualified	ADJ
fbem-4353	16	42	opinion	opinion	NOUN
fbem-4353	16	43	issued	issue	VERB
fbem-4353	16	44	by	by	ADP
fbem-4353	16	45	guangdong	guangdong	PROPN
fbem-4353	16	46	pearl	pearl	PROPN
fbem-4353	16	47	river	river	PROPN
fbem-4353	16	48	co.	co.	PROPN
fbem-4353	16	49	adjustments	adjustment	NOUN
fbem-4353	16	50	were	be	AUX
fbem-4353	16	51	made	make	VERB
fbem-4353	16	52	;	;	PUNCT
fbem-4353	16	53	kangmei	kangmei	PROPN
fbem-4353	16	54	pharmaceutical	pharmaceutical	PROPN
fbem-4353	16	55	co.	co.	PROPN
fbem-4353	16	56	changed	change	VERB
fbem-4353	16	57	its	its	PRON
fbem-4353	16	58	name	name	NOUN
fbem-4353	16	59	to	to	ADP
fbem-4353	16	60	st	st	PROPN
fbem-4353	16	61	kangmei	kangmei	PROPN
fbem-4353	16	62	on	on	ADP
fbem-4353	16	63	may	may	PROPN
fbem-4353	16	64	20	20	NUM
fbem-4353	16	65	,	,	PUNCT
fbem-4353	16	66	2019	2019	NUM
fbem-4353	16	67	;	;	PUNCT
fbem-4353	16	68	and	and	CCONJ
fbem-4353	16	69	the	the	DET
fbem-4353	16	70	csrc	csrc	NOUN
fbem-4353	16	71	issued	issue	VERB
fbem-4353	16	72	an	an	DET
fbem-4353	16	73	administrative	administrative	ADJ
fbem-4353	16	74	penalty	penalty	NOUN
fbem-4353	16	75	against	against	ADP
fbem-4353	16	76	kangmei	kangmei	PROPN
fbem-4353	16	77	pharmaceutical	pharmaceutical	NOUN
fbem-4353	16	78	on	on	ADP
fbem-4353	16	79	august	august	PROPN
fbem-4353	16	80	16	16	NUM
fbem-4353	16	81	,	,	PUNCT
fbem-4353	16	82	2019	2019	NUM
fbem-4353	16	83	.	.	PUNCT
fbem-4353	17	1	according	accord	VERB
fbem-4353	17	2	to	to	ADP
fbem-4353	17	3	the	the	DET
fbem-4353	17	4	csrc	csrc	NOUN
fbem-4353	17	5	's	's	PART
fbem-4353	17	6	investigation	investigation	NOUN
fbem-4353	17	7	,	,	PUNCT
fbem-4353	17	8	kangmei	kangmei	PROPN
fbem-4353	17	9	pharmaceuticals	pharmaceuticals	PROPN
fbem-4353	17	10	inc	inc	PROPN
fbem-4353	17	11	.	.	PROPN
fbem-4353	17	12	inflated	inflate	VERB
fbem-4353	17	13	its	its	PRON
fbem-4353	17	14	monetary	monetary	ADJ
fbem-4353	17	15	funds	fund	NOUN
fbem-4353	17	16	by	by	ADP
fbem-4353	17	17	a	a	DET
fbem-4353	17	18	total	total	NOUN
fbem-4353	17	19	of	of	ADP
fbem-4353	17	20	88.7	88.7	NUM
fbem-4353	17	21	billion	billion	NUM
fbem-4353	17	22	yuan	yuan	NOUN
fbem-4353	17	23	in	in	ADP
fbem-4353	17	24	the	the	DET
fbem-4353	17	25	three	three	NUM
fbem-4353	17	26	years	year	NOUN
fbem-4353	17	27	from	from	ADP
fbem-4353	17	28	2016	2016	NUM
fbem-4353	17	29	-	-	SYM
fbem-4353	17	30	2018	2018	NUM
fbem-4353	17	31	,	,	PUNCT
fbem-4353	17	32	a	a	DET
fbem-4353	17	33	record	record	NOUN
fbem-4353	17	34	high	high	NOUN
fbem-4353	17	35	for	for	ADP
fbem-4353	17	36	its	its	PRON
fbem-4353	17	37	illegal	illegal	ADJ
fbem-4353	17	38	amount	amount	NOUN
fbem-4353	17	39	.	.	PUNCT
fbem-4353	18	1	the	the	DET
fbem-4353	18	2	csrc	csrc	NOUN
fbem-4353	18	3	ordered	order	VERB
fbem-4353	18	4	kangmei	kangmei	PROPN
fbem-4353	18	5	pharmaceuticals	pharmaceutical	NOUN
fbem-4353	18	6	to	to	PART
fbem-4353	18	7	immediately	immediately	ADV
fbem-4353	18	8	rectify	rectify	VERB
fbem-4353	18	9	the	the	DET
fbem-4353	18	10	situation	situation	NOUN
fbem-4353	18	11	,	,	PUNCT
fbem-4353	18	12	issued	issue	VERB
fbem-4353	18	13	a	a	DET
fbem-4353	18	14	warning	warning	NOUN
fbem-4353	18	15	,	,	PUNCT
fbem-4353	18	16	fined	fine	VERB
fbem-4353	18	17	600,000	600,000	NUM
fbem-4353	18	18	yuan	yuan	NOUN
fbem-4353	18	19	,	,	PUNCT
fbem-4353	18	20	and	and	CCONJ
fbem-4353	18	21	handed	hand	VERB
fbem-4353	18	22	over	over	ADP
fbem-4353	18	23	the	the	DET
fbem-4353	18	24	relevant	relevant	ADJ
fbem-4353	18	25	personnel	personnel	NOUN
fbem-4353	18	26	to	to	ADP
fbem-4353	18	27	judicial	judicial	ADJ
fbem-4353	18	28	authorities	authority	NOUN
fbem-4353	18	29	.	.	PUNCT
fbem-4353	19	1	2.1.2	2.1.2	X
fbem-4353	19	2	.	.	PUNCT
fbem-4353	19	3	kangdexin	kangdexin	PROPN
fbem-4353	19	4	incident	incident	PROPN
fbem-4353	19	5	on	on	ADP
fbem-4353	19	6	january	january	PROPN
fbem-4353	19	7	22	22	NUM
fbem-4353	19	8	,	,	PUNCT
fbem-4353	19	9	2019	2019	NUM
fbem-4353	19	10	,	,	PUNCT
fbem-4353	19	11	kangdexin	kangdexin	PROPN
fbem-4353	19	12	was	be	AUX
fbem-4353	19	13	investigated	investigate	VERB
fbem-4353	19	14	by	by	ADP
fbem-4353	19	15	the	the	DET
fbem-4353	19	16	csrc	csrc	NOUN
fbem-4353	19	17	for	for	ADP
fbem-4353	19	18	failure	failure	NOUN
fbem-4353	19	19	to	to	PART
fbem-4353	19	20	repay	repay	VERB
fbem-4353	19	21	"	"	PUNCT
fbem-4353	19	22	short	short	ADJ
fbem-4353	19	23	-	-	PUNCT
fbem-4353	19	24	term	term	NOUN
fbem-4353	19	25	debts	debt	NOUN
fbem-4353	19	26	"	"	PUNCT
fbem-4353	19	27	when	when	SCONJ
fbem-4353	19	28	due	due	ADJ
fbem-4353	19	29	,	,	PUNCT
fbem-4353	19	30	and	and	CCONJ
fbem-4353	19	31	on	on	ADP
fbem-4353	19	32	the	the	DET
fbem-4353	19	33	same	same	ADJ
fbem-4353	19	34	day	day	NOUN
fbem-4353	19	35	,	,	PUNCT
fbem-4353	19	36	the	the	DET
fbem-4353	19	37	shares	share	NOUN
fbem-4353	19	38	of	of	ADP
fbem-4353	19	39	kangdexin	kangdexin	NOUN
fbem-4353	19	40	were	be	AUX
fbem-4353	19	41	included	include	VERB
fbem-4353	19	42	in	in	ADP
fbem-4353	19	43	st	st	PROPN
fbem-4353	19	44	kangde	kangde	PROPN
fbem-4353	19	45	;	;	PUNCT
fbem-4353	19	46	ruihua	ruihua	NOUN
fbem-4353	19	47	accounting	accounting	NOUN
fbem-4353	19	48	firm	firm	NOUN
fbem-4353	19	49	issued	issue	VERB
fbem-4353	19	50	an	an	DET
fbem-4353	19	51	unavailable	unavailable	ADJ
fbem-4353	19	52	audit	audit	NOUN
fbem-4353	19	53	report	report	NOUN
fbem-4353	19	54	on	on	ADP
fbem-4353	19	55	may	may	PROPN
fbem-4353	19	56	6	6	NUM
fbem-4353	19	57	,	,	PUNCT
fbem-4353	19	58	2019	2019	NUM
fbem-4353	19	59	,	,	PUNCT
fbem-4353	19	60	and	and	CCONJ
fbem-4353	19	61	st	st	PROPN
fbem-4353	19	62	kangde	kangde	PROPN
fbem-4353	19	63	was	be	AUX
fbem-4353	19	64	renamed	rename	VERB
fbem-4353	19	65	as	as	ADP
fbem-4353	19	66	*	*	PUNCT
fbem-4353	19	67	st	st	PROPN
fbem-4353	19	68	kangde	kangde	PROPN
fbem-4353	19	69	;	;	PUNCT
fbem-4353	19	70	on	on	ADP
fbem-4353	19	71	july	july	PROPN
fbem-4353	19	72	5	5	NUM
fbem-4353	19	73	,	,	PUNCT
fbem-4353	19	74	2019	2019	NUM
fbem-4353	19	75	,	,	PUNCT
fbem-4353	19	76	kangdexin	kangdexin	PROPN
fbem-4353	19	77	was	be	AUX
fbem-4353	19	78	subject	subject	ADJ
fbem-4353	19	79	to	to	ADP
fbem-4353	19	80	administrative	administrative	ADJ
fbem-4353	19	81	penalties	penalty	NOUN
fbem-4353	19	82	by	by	ADP
fbem-4353	19	83	the	the	DET
fbem-4353	19	84	csrc	csrc	NOUN
fbem-4353	19	85	and	and	CCONJ
fbem-4353	19	86	was	be	AUX
fbem-4353	19	87	suspended	suspend	VERB
fbem-4353	19	88	from	from	ADP
fbem-4353	19	89	listing	list	VERB
fbem-4353	19	90	.	.	PUNCT
fbem-4353	20	1	according	accord	VERB
fbem-4353	20	2	to	to	ADP
fbem-4353	20	3	the	the	DET
fbem-4353	20	4	csrc	csrc	NOUN
fbem-4353	20	5	's	's	PART
fbem-4353	20	6	investigation	investigation	NOUN
fbem-4353	20	7	,	,	PUNCT
fbem-4353	20	8	kangdexin	kangdexin	PROPN
fbem-4353	20	9	inflated	inflate	VERB
fbem-4353	20	10	its	its	PRON
fbem-4353	20	11	profits	profit	NOUN
fbem-4353	20	12	by	by	ADP
fbem-4353	20	13	a	a	DET
fbem-4353	20	14	total	total	NOUN
fbem-4353	20	15	of	of	ADP
fbem-4353	20	16	11.9	11.9	NUM
fbem-4353	20	17	billion	billion	NUM
fbem-4353	20	18	yuan	yuan	NOUN
fbem-4353	20	19	in	in	ADP
fbem-4353	20	20	four	four	NUM
fbem-4353	20	21	consecutive	consecutive	ADJ
fbem-4353	20	22	years	year	NOUN
fbem-4353	20	23	from	from	ADP
fbem-4353	20	24	2015	2015	NUM
fbem-4353	20	25	-	-	SYM
fbem-4353	20	26	2018	2018	NUM
fbem-4353	20	27	.	.	PUNCT
fbem-4353	21	1	in	in	ADP
fbem-4353	21	2	addition	addition	NOUN
fbem-4353	21	3	,	,	PUNCT
fbem-4353	21	4	kangdexin	kangdexin	PROPN
fbem-4353	21	5	was	be	AUX
fbem-4353	21	6	also	also	ADV
fbem-4353	21	7	alleged	allege	VERB
fbem-4353	21	8	to	to	PART
fbem-4353	21	9	have	have	AUX
fbem-4353	21	10	failed	fail	VERB
fbem-4353	21	11	to	to	PART
fbem-4353	21	12	disclose	disclose	VERB
fbem-4353	21	13	in	in	ADP
fbem-4353	21	14	its	its	PRON
fbem-4353	21	15	annual	annual	ADJ
fbem-4353	21	16	report	report	NOUN
fbem-4353	21	17	irregularities	irregularity	NOUN
fbem-4353	21	18	such	such	ADJ
fbem-4353	21	19	as	as	ADP
fbem-4353	21	20	the	the	DET
fbem-4353	21	21	irregular	irregular	ADJ
fbem-4353	21	22	appropriation	appropriation	NOUN
fbem-4353	21	23	of	of	ADP
fbem-4353	21	24	company	company	NOUN
fbem-4353	21	25	funds	fund	NOUN
fbem-4353	21	26	by	by	ADP
fbem-4353	21	27	the	the	DET
fbem-4353	21	28	company	company	NOUN
fbem-4353	21	29	's	's	PART
fbem-4353	21	30	controlling	control	VERB
fbem-4353	21	31	shareholder	shareholder	NOUN
fbem-4353	21	32	,	,	PUNCT
fbem-4353	21	33	the	the	DET
fbem-4353	21	34	provision	provision	NOUN
fbem-4353	21	35	of	of	ADP
fbem-4353	21	36	guarantees	guarantee	NOUN
fbem-4353	21	37	for	for	ADP
fbem-4353	21	38	the	the	DET
fbem-4353	21	39	company	company	NOUN
fbem-4353	21	40	's	's	PART
fbem-4353	21	41	controlling	control	VERB
fbem-4353	21	42	shareholder	shareholder	NOUN
fbem-4353	21	43	and	and	CCONJ
fbem-4353	21	44	the	the	DET
fbem-4353	21	45	untruthful	untruthful	ADJ
fbem-4353	21	46	disclosure	disclosure	NOUN
fbem-4353	21	47	of	of	ADP
fbem-4353	21	48	the	the	DET
fbem-4353	21	49	use	use	NOUN
fbem-4353	21	50	of	of	ADP
fbem-4353	21	51	funds	fund	NOUN
fbem-4353	21	52	raised	raise	VERB
fbem-4353	21	53	.	.	PUNCT
fbem-4353	22	1	the	the	DET
fbem-4353	22	2	above	above	ADV
fbem-4353	22	3	-	-	PUNCT
fbem-4353	22	4	mentioned	mention	VERB
fbem-4353	22	5	acts	act	NOUN
fbem-4353	22	6	led	lead	VERB
fbem-4353	22	7	to	to	ADP
fbem-4353	22	8	the	the	DET
fbem-4353	22	9	existence	existence	NOUN
fbem-4353	22	10	of	of	ADP
fbem-4353	22	11	false	false	ADJ
fbem-4353	22	12	records	record	NOUN
fbem-4353	22	13	and	and	CCONJ
fbem-4353	22	14	material	material	NOUN
fbem-4353	22	15	omissions	omission	NOUN
fbem-4353	22	16	in	in	ADP
fbem-4353	22	17	the	the	DET
fbem-4353	22	18	relevant	relevant	ADJ
fbem-4353	22	19	annual	annual	ADJ
fbem-4353	22	20	reports	report	NOUN
fbem-4353	22	21	disclosed	disclose	VERB
fbem-4353	22	22	by	by	ADP
fbem-4353	22	23	kangdexin	kangdexin	PROPN
fbem-4353	22	24	.	.	PUNCT
fbem-4353	23	1	the	the	DET
fbem-4353	23	2	csrc	csrc	NOUN
fbem-4353	23	3	imposed	impose	VERB
fbem-4353	23	4	top	top	ADJ
fbem-4353	23	5	penalties	penalty	NOUN
fbem-4353	23	6	on	on	ADP
fbem-4353	23	7	kangdexin	kangdexin	PROPN
fbem-4353	23	8	and	and	CCONJ
fbem-4353	23	9	the	the	DET
fbem-4353	23	10	persons	person	NOUN
fbem-4353	23	11	responsible	responsible	ADJ
fbem-4353	23	12	for	for	ADP
fbem-4353	23	13	them	they	PRON
fbem-4353	23	14	,	,	PUNCT
fbem-4353	23	15	and	and	CCONJ
fbem-4353	23	16	imposed	impose	VERB
fbem-4353	23	17	a	a	DET
fbem-4353	23	18	lifetime	lifetime	NOUN
fbem-4353	23	19	market	market	NOUN
fbem-4353	23	20	ban	ban	NOUN
fbem-4353	23	21	.	.	PUNCT
fbem-4353	24	1	the	the	DET
fbem-4353	24	2	above	above	ADJ
fbem-4353	24	3	two	two	NUM
fbem-4353	24	4	incidents	incident	NOUN
fbem-4353	24	5	are	be	AUX
fbem-4353	24	6	significant	significant	ADJ
fbem-4353	24	7	violations	violation	NOUN
fbem-4353	24	8	,	,	PUNCT
fbem-4353	24	9	and	and	CCONJ
fbem-4353	24	10	the	the	DET
fbem-4353	24	11	financial	financial	ADJ
fbem-4353	24	12	fraudulent	fraudulent	ADJ
fbem-4353	24	13	practices	practice	NOUN
fbem-4353	24	14	are	be	AUX
fbem-4353	24	15	typical	typical	ADJ
fbem-4353	24	16	and	and	CCONJ
fbem-4353	24	17	representative	representative	ADJ
fbem-4353	24	18	,	,	PUNCT
fbem-4353	24	19	so	so	SCONJ
fbem-4353	24	20	this	this	DET
fbem-4353	24	21	paper	paper	NOUN
fbem-4353	24	22	uses	use	VERB
fbem-4353	24	23	these	these	DET
fbem-4353	24	24	two	two	NUM
fbem-4353	24	25	financial	financial	ADJ
fbem-4353	24	26	fraudulent	fraudulent	ADJ
fbem-4353	24	27	incidents	incident	NOUN
fbem-4353	24	28	as	as	ADP
fbem-4353	24	29	case	case	NOUN
fbem-4353	24	30	studies	study	NOUN
fbem-4353	24	31	.	.	PUNCT
fbem-4353	25	1	2.2	2.2	NUM
fbem-4353	25	2	.	.	PUNCT
fbem-4353	25	3	analysis	analysis	NOUN
fbem-4353	25	4	on	on	ADP
fbem-4353	25	5	similarities	similarity	NOUN
fbem-4353	25	6	and	and	CCONJ
fbem-4353	25	7	differences	difference	NOUN
fbem-4353	25	8	of	of	ADP
fbem-4353	25	9	typical	typical	ADJ
fbem-4353	25	10	frauds	fraud	NOUN
fbem-4353	25	11	2.2.1	2.2.1	NUM
fbem-4353	25	12	.	.	PUNCT
fbem-4353	25	13	fictitious	fictitious	ADJ
fbem-4353	25	14	transactions	transaction	NOUN
fbem-4353	25	15	with	with	ADP
fbem-4353	25	16	inflated	inflated	ADJ
fbem-4353	25	17	assets	asset	NOUN
fbem-4353	25	18	st	st	PROPN
fbem-4353	25	19	kangmei	kangmei	PROPN
fbem-4353	25	20	first	first	ADV
fbem-4353	25	21	increased	increase	VERB
fbem-4353	25	22	its	its	PRON
fbem-4353	25	23	business	business	NOUN
fbem-4353	25	24	revenue	revenue	NOUN
fbem-4353	25	25	by	by	ADP
fbem-4353	25	26	falsifying	falsify	VERB
fbem-4353	25	27	contracts	contract	NOUN
fbem-4353	25	28	with	with	ADP
fbem-4353	25	29	customers	customer	NOUN
fbem-4353	25	30	and	and	CCONJ
fbem-4353	25	31	other	other	ADJ
fbem-4353	25	32	forms	form	NOUN
fbem-4353	25	33	,	,	PUNCT
fbem-4353	25	34	while	while	SCONJ
fbem-4353	25	35	16	16	NUM
fbem-4353	25	36	increasing	increase	VERB
fbem-4353	25	37	its	its	PRON
fbem-4353	25	38	accounts	account	NOUN
fbem-4353	25	39	receivable	receivable	ADJ
fbem-4353	25	40	.	.	PUNCT
fbem-4353	26	1	after	after	ADP
fbem-4353	26	2	digesting	digest	VERB
fbem-4353	26	3	the	the	DET
fbem-4353	26	4	accounts	account	NOUN
fbem-4353	26	5	receivable	receivable	ADJ
fbem-4353	26	6	by	by	ADP
fbem-4353	26	7	forging	forge	VERB
fbem-4353	26	8	and	and	CCONJ
fbem-4353	26	9	altering	alter	VERB
fbem-4353	26	10	bank	bank	NOUN
fbem-4353	26	11	deposit	deposit	NOUN
fbem-4353	26	12	slips	slip	NOUN
fbem-4353	26	13	,	,	PUNCT
fbem-4353	26	14	the	the	DET
fbem-4353	26	15	accounts	account	NOUN
fbem-4353	26	16	receivable	receivable	NOUN
fbem-4353	26	17	actually	actually	ADV
fbem-4353	26	18	paid	pay	VERB
fbem-4353	26	19	later	later	ADV
fbem-4353	26	20	was	be	AUX
fbem-4353	26	21	not	not	PART
fbem-4353	26	22	recorded	record	VERB
fbem-4353	26	23	in	in	ADP
fbem-4353	26	24	the	the	DET
fbem-4353	26	25	accounts	account	NOUN
fbem-4353	26	26	.	.	PUNCT
fbem-4353	27	1	in	in	ADP
fbem-4353	27	2	the	the	DET
fbem-4353	27	3	audit	audit	NOUN
fbem-4353	27	4	process	process	NOUN
fbem-4353	27	5	,	,	PUNCT
fbem-4353	27	6	the	the	DET
fbem-4353	27	7	company	company	NOUN
fbem-4353	27	8	also	also	ADV
fbem-4353	27	9	issued	issue	VERB
fbem-4353	27	10	false	false	ADJ
fbem-4353	27	11	bank	bank	NOUN
fbem-4353	27	12	inquiry	inquiry	NOUN
fbem-4353	27	13	letters	letter	NOUN
fbem-4353	27	14	and	and	CCONJ
fbem-4353	27	15	bank	bank	NOUN
fbem-4353	27	16	statements	statement	NOUN
fbem-4353	27	17	to	to	PART
fbem-4353	27	18	muddle	muddle	VERB
fbem-4353	27	19	through	through	ADP
fbem-4353	27	20	and	and	CCONJ
fbem-4353	27	21	create	create	VERB
fbem-4353	27	22	the	the	DET
fbem-4353	27	23	illusion	illusion	NOUN
fbem-4353	27	24	that	that	SCONJ
fbem-4353	27	25	the	the	DET
fbem-4353	27	26	accounts	account	NOUN
fbem-4353	27	27	were	be	AUX
fbem-4353	27	28	in	in	ADP
fbem-4353	27	29	line	line	NOUN
fbem-4353	27	30	with	with	ADP
fbem-4353	27	31	the	the	DET
fbem-4353	27	32	reality	reality	NOUN
fbem-4353	27	33	.	.	PUNCT
fbem-4353	28	1	kangdexin	kangdexin	PROPN
fbem-4353	28	2	used	use	VERB
fbem-4353	28	3	false	false	ADJ
fbem-4353	28	4	contracts	contract	NOUN
fbem-4353	28	5	,	,	PUNCT
fbem-4353	28	6	fake	fake	ADJ
fbem-4353	28	7	overseas	overseas	ADJ
fbem-4353	28	8	customers	customer	NOUN
fbem-4353	28	9	,	,	PUNCT
fbem-4353	28	10	imitated	imitate	VERB
fbem-4353	28	11	foreign	foreign	ADJ
fbem-4353	28	12	customers	customer	NOUN
fbem-4353	28	13	'	'	PART
fbem-4353	28	14	signatures	signature	NOUN
fbem-4353	28	15	and	and	CCONJ
fbem-4353	28	16	fabricated	fabricate	VERB
fbem-4353	28	17	foreign	foreign	ADJ
fbem-4353	28	18	sales	sale	NOUN
fbem-4353	28	19	to	to	PART
fbem-4353	28	20	increase	increase	VERB
fbem-4353	28	21	revenue	revenue	NOUN
fbem-4353	28	22	and	and	CCONJ
fbem-4353	28	23	inflate	inflate	VERB
fbem-4353	28	24	operating	operating	NOUN
fbem-4353	28	25	costs	cost	NOUN
fbem-4353	28	26	,	,	PUNCT
fbem-4353	28	27	sales	sale	NOUN
fbem-4353	28	28	and	and	CCONJ
fbem-4353	28	29	r&d	r&d	NOUN
fbem-4353	28	30	expenses	expense	NOUN
fbem-4353	28	31	,	,	PUNCT
fbem-4353	28	32	resulting	result	VERB
fbem-4353	28	33	in	in	ADP
fbem-4353	28	34	a	a	DET
fbem-4353	28	35	total	total	NOUN
fbem-4353	28	36	of	of	ADP
fbem-4353	28	37	11.9	11.9	NUM
fbem-4353	28	38	billion	billion	NUM
fbem-4353	28	39	yuan	yuan	NOUN
fbem-4353	28	40	of	of	ADP
fbem-4353	28	41	inflated	inflated	ADJ
fbem-4353	28	42	profits	profit	NOUN
fbem-4353	28	43	.	.	PUNCT
fbem-4353	29	1	2.2.2	2.2.2	X
fbem-4353	29	2	.	.	PUNCT
fbem-4353	29	3	information	information	NOUN
fbem-4353	29	4	disclosure	disclosure	NOUN
fbem-4353	29	5	violations	violation	NOUN
fbem-4353	29	6	listed	list	VERB
fbem-4353	29	7	companies	company	NOUN
fbem-4353	29	8	should	should	AUX
fbem-4353	29	9	disclose	disclose	VERB
fbem-4353	29	10	material	material	NOUN
fbem-4353	29	11	events	event	NOUN
fbem-4353	29	12	occurring	occur	VERB
fbem-4353	29	13	during	during	ADP
fbem-4353	29	14	the	the	DET
fbem-4353	29	15	year	year	NOUN
fbem-4353	29	16	or	or	CCONJ
fbem-4353	29	17	disclose	disclose	VERB
fbem-4353	29	18	events	event	NOUN
fbem-4353	29	19	occurring	occur	VERB
fbem-4353	29	20	after	after	ADP
fbem-4353	29	21	31	31	NUM
fbem-4353	29	22	december	december	PROPN
fbem-4353	29	23	that	that	PRON
fbem-4353	29	24	would	would	AUX
fbem-4353	29	25	have	have	VERB
fbem-4353	29	26	a	a	DET
fbem-4353	29	27	significant	significant	ADJ
fbem-4353	29	28	impact	impact	NOUN
fbem-4353	29	29	on	on	ADP
fbem-4353	29	30	investors	investor	NOUN
fbem-4353	29	31	'	'	PART
fbem-4353	29	32	decisions	decision	NOUN
fbem-4353	29	33	.	.	PUNCT
fbem-4353	30	1	however	however	ADV
fbem-4353	30	2	,	,	PUNCT
fbem-4353	30	3	some	some	DET
fbem-4353	30	4	listed	list	VERB
fbem-4353	30	5	companies	company	NOUN
fbem-4353	30	6	concealed	conceal	VERB
fbem-4353	30	7	matters	matter	NOUN
fbem-4353	30	8	such	such	ADJ
fbem-4353	30	9	as	as	ADP
fbem-4353	30	10	material	material	NOUN
fbem-4353	30	11	overdue	overdue	ADJ
fbem-4353	30	12	debts	debt	NOUN
fbem-4353	30	13	,	,	PUNCT
fbem-4353	30	14	material	material	NOUN
fbem-4353	30	15	litigation	litigation	NOUN
fbem-4353	30	16	,	,	PUNCT
fbem-4353	30	17	external	external	ADJ
fbem-4353	30	18	guarantees	guarantee	NOUN
fbem-4353	30	19	,	,	PUNCT
fbem-4353	30	20	connected	connected	ADJ
fbem-4353	30	21	transactions	transaction	NOUN
fbem-4353	30	22	,	,	PUNCT
fbem-4353	30	23	nonoperating	nonoperate	VERB
fbem-4353	30	24	capital	capital	NOUN
fbem-4353	30	25	appropriation	appropriation	NOUN
fbem-4353	30	26	by	by	ADP
fbem-4353	30	27	related	related	ADJ
fbem-4353	30	28	parties	party	NOUN
fbem-4353	30	29	,	,	PUNCT
fbem-4353	30	30	and	and	CCONJ
fbem-4353	30	31	freezing	freezing	NOUN
fbem-4353	30	32	of	of	ADP
fbem-4353	30	33	bank	bank	NOUN
fbem-4353	30	34	accounts	account	NOUN
fbem-4353	30	35	and	and	CCONJ
fbem-4353	30	36	major	major	ADJ
fbem-4353	30	37	assets	asset	NOUN
fbem-4353	30	38	.	.	PUNCT
fbem-4353	31	1	both	both	DET
fbem-4353	31	2	kangmei	kangmei	PROPN
fbem-4353	31	3	pharmaceuticals	pharmaceutical	NOUN
fbem-4353	31	4	and	and	CCONJ
fbem-4353	31	5	kangdexin	kangdexin	PROPN
fbem-4353	31	6	failed	fail	VERB
fbem-4353	31	7	to	to	PART
fbem-4353	31	8	make	make	VERB
fbem-4353	31	9	the	the	DET
fbem-4353	31	10	required	require	VERB
fbem-4353	31	11	disclosure	disclosure	NOUN
fbem-4353	31	12	of	of	ADP
fbem-4353	31	13	material	material	NOUN
fbem-4353	31	14	matters	matter	NOUN
fbem-4353	31	15	to	to	PART
fbem-4353	31	16	conceal	conceal	VERB
fbem-4353	31	17	the	the	DET
fbem-4353	31	18	fact	fact	NOUN
fbem-4353	31	19	of	of	ADP
fbem-4353	31	20	financial	financial	ADJ
fbem-4353	31	21	fraud	fraud	NOUN
fbem-4353	31	22	.	.	PUNCT
fbem-4353	32	1	2.2.3	2.2.3	X
fbem-4353	32	2	.	.	X
fbem-4353	32	3	take	take	VERB
fbem-4353	32	4	advantage	advantage	NOUN
fbem-4353	32	5	of	of	ADP
fbem-4353	32	6	related	relate	VERB
fbem-4353	32	7	-	-	PUNCT
fbem-4353	32	8	party	party	NOUN
fbem-4353	32	9	transactions	transaction	NOUN
fbem-4353	32	10	st	st	PROPN
fbem-4353	32	11	comet	comet	PROPN
fbem-4353	32	12	first	first	ADV
fbem-4353	32	13	transferred	transfer	VERB
fbem-4353	32	14	funds	fund	NOUN
fbem-4353	32	15	to	to	ADP
fbem-4353	32	16	related	related	ADJ
fbem-4353	32	17	parties	party	NOUN
fbem-4353	32	18	by	by	ADP
fbem-4353	32	19	falsifying	falsify	VERB
fbem-4353	32	20	related	related	ADJ
fbem-4353	32	21	party	party	NOUN
fbem-4353	32	22	transactions	transaction	NOUN
fbem-4353	32	23	,	,	PUNCT
fbem-4353	32	24	and	and	CCONJ
fbem-4353	32	25	later	later	ADV
fbem-4353	32	26	transferred	transfer	VERB
fbem-4353	32	27	back	back	ADP
fbem-4353	32	28	funds	fund	NOUN
fbem-4353	32	29	in	in	ADP
fbem-4353	32	30	the	the	DET
fbem-4353	32	31	form	form	NOUN
fbem-4353	32	32	of	of	ADP
fbem-4353	32	33	sales	sale	NOUN
fbem-4353	32	34	revenue	revenue	NOUN
fbem-4353	32	35	.	.	PUNCT
fbem-4353	33	1	the	the	DET
fbem-4353	33	2	related	related	ADJ
fbem-4353	33	3	parties	party	NOUN
fbem-4353	33	4	took	take	VERB
fbem-4353	33	5	advantage	advantage	NOUN
fbem-4353	33	6	of	of	ADP
fbem-4353	33	7	internal	internal	ADJ
fbem-4353	33	8	information	information	NOUN
fbem-4353	33	9	to	to	PART
fbem-4353	33	10	manipulate	manipulate	VERB
fbem-4353	33	11	the	the	DET
fbem-4353	33	12	share	share	NOUN
fbem-4353	33	13	price	price	NOUN
fbem-4353	33	14	and	and	CCONJ
fbem-4353	33	15	drive	drive	VERB
fbem-4353	33	16	up	up	ADP
fbem-4353	33	17	the	the	DET
fbem-4353	33	18	share	share	NOUN
fbem-4353	33	19	price	price	NOUN
fbem-4353	33	20	so	so	SCONJ
fbem-4353	33	21	that	that	SCONJ
fbem-4353	33	22	the	the	DET
fbem-4353	33	23	major	major	ADJ
fbem-4353	33	24	shareholder	shareholder	NOUN
fbem-4353	33	25	and	and	CCONJ
fbem-4353	33	26	the	the	DET
fbem-4353	33	27	related	related	ADJ
fbem-4353	33	28	parties	party	NOUN
fbem-4353	33	29	made	make	VERB
fbem-4353	33	30	profits	profit	NOUN
fbem-4353	33	31	.	.	PUNCT
fbem-4353	34	1	it	it	PRON
fbem-4353	34	2	is	be	AUX
fbem-4353	34	3	suspected	suspect	VERB
fbem-4353	34	4	of	of	ADP
fbem-4353	34	5	sitting	sit	VERB
fbem-4353	34	6	on	on	ADP
fbem-4353	34	7	the	the	DET
fbem-4353	34	8	market	market	NOUN
fbem-4353	34	9	and	and	CCONJ
fbem-4353	34	10	manipulating	manipulate	VERB
fbem-4353	34	11	the	the	DET
fbem-4353	34	12	market	market	NOUN
fbem-4353	34	13	,	,	PUNCT
fbem-4353	34	14	which	which	PRON
fbem-4353	34	15	is	be	AUX
fbem-4353	34	16	bad	bad	ADJ
fbem-4353	34	17	in	in	ADP
fbem-4353	34	18	nature	nature	NOUN
fbem-4353	34	19	and	and	CCONJ
fbem-4353	34	20	damages	damage	VERB
fbem-4353	34	21	the	the	DET
fbem-4353	34	22	legitimate	legitimate	ADJ
fbem-4353	34	23	rights	right	NOUN
fbem-4353	34	24	and	and	CCONJ
fbem-4353	34	25	interests	interest	NOUN
fbem-4353	34	26	of	of	ADP
fbem-4353	34	27	investors	investor	NOUN
fbem-4353	34	28	.	.	PUNCT
fbem-4353	35	1	the	the	DET
fbem-4353	35	2	related	related	ADJ
fbem-4353	35	3	party	party	NOUN
fbem-4353	35	4	of	of	ADP
fbem-4353	35	5	kangdexin	kangdexin	PROPN
fbem-4353	35	6	is	be	AUX
fbem-4353	35	7	kangde	kangde	NOUN
fbem-4353	35	8	group	group	NOUN
fbem-4353	35	9	,	,	PUNCT
fbem-4353	35	10	and	and	CCONJ
fbem-4353	35	11	kangde	kangde	PROPN
fbem-4353	35	12	group	group	NOUN
fbem-4353	35	13	once	once	ADV
fbem-4353	35	14	signed	sign	VERB
fbem-4353	35	15	an	an	DET
fbem-4353	35	16	agreement	agreement	NOUN
fbem-4353	35	17	with	with	ADP
fbem-4353	35	18	the	the	DET
fbem-4353	35	19	bank	bank	NOUN
fbem-4353	35	20	of	of	ADP
fbem-4353	35	21	beijing	beijing	PROPN
fbem-4353	35	22	that	that	SCONJ
fbem-4353	35	23	the	the	DET
fbem-4353	35	24	income	income	NOUN
fbem-4353	35	25	of	of	ADP
fbem-4353	35	26	kangde	kangde	NOUN
fbem-4353	35	27	's	's	PART
fbem-4353	35	28	subsidiaries	subsidiary	NOUN
fbem-4353	35	29	would	would	AUX
fbem-4353	35	30	be	be	AUX
fbem-4353	35	31	centralized	centralize	VERB
fbem-4353	35	32	through	through	ADP
fbem-4353	35	33	its	its	PRON
fbem-4353	35	34	bank	bank	NOUN
fbem-4353	35	35	account	account	NOUN
fbem-4353	35	36	to	to	ADP
fbem-4353	35	37	the	the	DET
fbem-4353	35	38	head	head	NOUN
fbem-4353	35	39	office	office	NOUN
fbem-4353	35	40	bank	bank	PROPN
fbem-4353	35	41	account	account	NOUN
fbem-4353	35	42	of	of	ADP
fbem-4353	35	43	kangde	kangde	NOUN
fbem-4353	35	44	group	group	NOUN
fbem-4353	35	45	,	,	PUNCT
fbem-4353	35	46	and	and	CCONJ
fbem-4353	35	47	when	when	SCONJ
fbem-4353	35	48	funds	fund	NOUN
fbem-4353	35	49	were	be	AUX
fbem-4353	35	50	needed	need	VERB
fbem-4353	35	51	,	,	PUNCT
fbem-4353	35	52	they	they	PRON
fbem-4353	35	53	would	would	AUX
fbem-4353	35	54	be	be	AUX
fbem-4353	35	55	transferred	transfer	VERB
fbem-4353	35	56	from	from	ADP
fbem-4353	35	57	the	the	DET
fbem-4353	35	58	head	head	NOUN
fbem-4353	35	59	office	office	NOUN
fbem-4353	35	60	bank	bank	PROPN
fbem-4353	35	61	account	account	VERB
fbem-4353	35	62	in	in	ADP
fbem-4353	35	63	beijing	beijing	PROPN
fbem-4353	35	64	down	down	ADP
fbem-4353	35	65	to	to	ADP
fbem-4353	35	66	each	each	DET
fbem-4353	35	67	subsidiary	subsidiary	NOUN
fbem-4353	35	68	company	company	NOUN
fbem-4353	35	69	,	,	PUNCT
fbem-4353	35	70	however	however	ADV
fbem-4353	35	71	,	,	PUNCT
fbem-4353	35	72	the	the	DET
fbem-4353	35	73	actual	actual	ADJ
fbem-4353	35	74	situation	situation	NOUN
fbem-4353	35	75	was	be	AUX
fbem-4353	35	76	that	that	SCONJ
fbem-4353	35	77	the	the	DET
fbem-4353	35	78	bank	bank	NOUN
fbem-4353	35	79	statement	statement	NOUN
fbem-4353	35	80	of	of	ADP
fbem-4353	35	81	beijing	beijing	PROPN
fbem-4353	35	82	only	only	ADV
fbem-4353	35	83	showed	show	VERB
fbem-4353	35	84	the	the	DET
fbem-4353	35	85	net	net	ADJ
fbem-4353	35	86	amount	amount	NOUN
fbem-4353	35	87	after	after	ADP
fbem-4353	35	88	the	the	DET
fbem-4353	35	89	consolidation	consolidation	NOUN
fbem-4353	35	90	and	and	CCONJ
fbem-4353	35	91	transfer	transfer	NOUN
fbem-4353	35	92	,	,	PUNCT
fbem-4353	35	93	does	do	AUX
fbem-4353	35	94	not	not	PART
fbem-4353	35	95	list	list	VERB
fbem-4353	35	96	specific	specific	ADJ
fbem-4353	35	97	transactions	transaction	NOUN
fbem-4353	35	98	between	between	ADP
fbem-4353	35	99	the	the	DET
fbem-4353	35	100	relevant	relevant	ADJ
fbem-4353	35	101	accounts	account	NOUN
fbem-4353	35	102	,	,	PUNCT
fbem-4353	35	103	and	and	CCONJ
fbem-4353	35	104	between	between	ADP
fbem-4353	35	105	the	the	DET
fbem-4353	35	106	two	two	NUM
fbem-4353	35	107	years	year	NOUN
fbem-4353	35	108	of	of	ADP
fbem-4353	35	109	2017	2017	NUM
fbem-4353	35	110	and	and	CCONJ
fbem-4353	35	111	2018	2018	NUM
fbem-4353	35	112	,	,	PUNCT
fbem-4353	35	113	the	the	DET
fbem-4353	35	114	funds	fund	NOUN
fbem-4353	35	115	of	of	ADP
fbem-4353	35	116	kangdexin	kangdexin	PROPN
fbem-4353	35	117	and	and	CCONJ
fbem-4353	35	118	other	other	ADJ
fbem-4353	35	119	subsidiaries	subsidiary	NOUN
fbem-4353	35	120	were	be	AUX
fbem-4353	35	121	accounted	account	VERB
fbem-4353	35	122	for	for	ADP
fbem-4353	35	123	up	up	ADP
fbem-4353	35	124	to	to	PART
fbem-4353	35	125	15	15	NUM
fbem-4353	35	126	billion	billion	NUM
fbem-4353	35	127	yuan	yuan	NOUN
fbem-4353	35	128	yet	yet	CCONJ
fbem-4353	35	129	only	only	ADV
fbem-4353	35	130	100,000	100,000	NUM
fbem-4353	35	131	yuan	yuan	NOUN
fbem-4353	35	132	is	be	AUX
fbem-4353	35	133	listed	list	VERB
fbem-4353	35	134	.	.	PUNCT
fbem-4353	36	1	2.2.4	2.2.4	X
fbem-4353	36	2	.	.	X
fbem-4353	36	3	abuse	abuse	NOUN
fbem-4353	36	4	of	of	ADP
fbem-4353	36	5	accounting	accounting	NOUN
fbem-4353	36	6	policy	policy	NOUN
fbem-4353	36	7	how	how	SCONJ
fbem-4353	36	8	accounting	accounting	NOUN
fbem-4353	36	9	policies	policy	NOUN
fbem-4353	36	10	are	be	AUX
fbem-4353	36	11	chosen	choose	VERB
fbem-4353	36	12	can	can	AUX
fbem-4353	36	13	have	have	VERB
fbem-4353	36	14	a	a	DET
fbem-4353	36	15	direct	direct	ADJ
fbem-4353	36	16	impact	impact	NOUN
fbem-4353	36	17	on	on	ADP
fbem-4353	36	18	the	the	DET
fbem-4353	36	19	data	datum	NOUN
fbem-4353	36	20	in	in	ADP
fbem-4353	36	21	a	a	DET
fbem-4353	36	22	company	company	NOUN
fbem-4353	36	23	's	's	PART
fbem-4353	36	24	financial	financial	ADJ
fbem-4353	36	25	statements	statement	NOUN
fbem-4353	36	26	,	,	PUNCT
fbem-4353	36	27	and	and	CCONJ
fbem-4353	36	28	companies	company	NOUN
fbem-4353	36	29	often	often	ADV
fbem-4353	36	30	make	make	VERB
fbem-4353	36	31	changes	change	NOUN
fbem-4353	36	32	in	in	ADP
fbem-4353	36	33	accounting	accounting	NOUN
fbem-4353	36	34	policies	policy	NOUN
fbem-4353	36	35	and	and	CCONJ
fbem-4353	36	36	accounting	accounting	NOUN
fbem-4353	36	37	estimates	estimate	NOUN
fbem-4353	36	38	to	to	PART
fbem-4353	36	39	control	control	VERB
fbem-4353	36	40	profits	profit	NOUN
fbem-4353	36	41	.	.	PUNCT
fbem-4353	37	1	for	for	ADP
fbem-4353	37	2	example	example	NOUN
fbem-4353	37	3	,	,	PUNCT
fbem-4353	37	4	improperly	improperly	ADV
fbem-4353	37	5	recognizing	recognize	VERB
fbem-4353	37	6	revenue	revenue	NOUN
fbem-4353	37	7	,	,	PUNCT
fbem-4353	37	8	changing	change	VERB
fbem-4353	37	9	inventory	inventory	NOUN
fbem-4353	37	10	valuation	valuation	NOUN
fbem-4353	37	11	methods	method	NOUN
fbem-4353	37	12	,	,	PUNCT
fbem-4353	37	13	arbitrarily	arbitrarily	ADV
fbem-4353	37	14	accruing	accrue	VERB
fbem-4353	37	15	and	and	CCONJ
fbem-4353	37	16	reversing	reverse	VERB
fbem-4353	37	17	asset	asset	NOUN
fbem-4353	37	18	impairment	impairment	NOUN
fbem-4353	37	19	provisions	provision	NOUN
fbem-4353	37	20	,	,	PUNCT
fbem-4353	37	21	and	and	CCONJ
fbem-4353	37	22	arbitrarily	arbitrarily	ADV
fbem-4353	37	23	adjusting	adjust	VERB
fbem-4353	37	24	the	the	DET
fbem-4353	37	25	net	net	ADJ
fbem-4353	37	26	salvage	salvage	NOUN
fbem-4353	37	27	value	value	NOUN
fbem-4353	37	28	or	or	CCONJ
fbem-4353	37	29	depreciation	depreciation	NOUN
fbem-4353	37	30	and	and	CCONJ
fbem-4353	37	31	amortization	amortization	NOUN
fbem-4353	37	32	lives	life	NOUN
fbem-4353	37	33	of	of	ADP
fbem-4353	37	34	fixed	fix	VERB
fbem-4353	37	35	assets	asset	NOUN
fbem-4353	37	36	.	.	PUNCT
fbem-4353	38	1	comet	comet	PROPN
fbem-4353	38	2	pharmaceuticals	pharmaceutical	NOUN
fbem-4353	38	3	included	include	VERB
fbem-4353	38	4	in	in	ADP
fbem-4353	38	5	its	its	PRON
fbem-4353	38	6	statements	statement	NOUN
fbem-4353	38	7	engineering	engineering	NOUN
fbem-4353	38	8	projects	project	NOUN
fbem-4353	38	9	that	that	PRON
fbem-4353	38	10	did	do	AUX
fbem-4353	38	11	not	not	PART
fbem-4353	38	12	meet	meet	VERB
fbem-4353	38	13	the	the	DET
fbem-4353	38	14	conditions	condition	NOUN
fbem-4353	38	15	for	for	ADP
fbem-4353	38	16	accounting	accounting	NOUN
fbem-4353	38	17	recognition	recognition	NOUN
fbem-4353	38	18	or	or	CCONJ
fbem-4353	38	19	measurement	measurement	NOUN
fbem-4353	38	20	,	,	PUNCT
fbem-4353	38	21	resulting	result	VERB
fbem-4353	38	22	in	in	ADP
fbem-4353	38	23	an	an	DET
fbem-4353	38	24	inflated	inflated	ADJ
fbem-4353	38	25	fixed	fix	VERB
fbem-4353	38	26	asset	asset	NOUN
fbem-4353	38	27	.	.	PUNCT
fbem-4353	39	1	3	3	X
fbem-4353	39	2	.	.	X
fbem-4353	39	3	characteristics	characteristic	NOUN
fbem-4353	39	4	of	of	ADP
fbem-4353	39	5	financial	financial	ADJ
fbem-4353	39	6	fraud	fraud	NOUN
fbem-4353	39	7	abnormality	abnormality	NOUN
fbem-4353	39	8	identification	identification	NOUN
fbem-4353	39	9	3.1	3.1	NUM
fbem-4353	39	10	.	.	PUNCT
fbem-4353	40	1	comprehensive	comprehensive	ADJ
fbem-4353	40	2	analysis	analysis	NOUN
fbem-4353	40	3	of	of	ADP
fbem-4353	40	4	financial	financial	ADJ
fbem-4353	40	5	statements	statement	NOUN
fbem-4353	40	6	if	if	SCONJ
fbem-4353	40	7	there	there	PRON
fbem-4353	40	8	is	be	VERB
fbem-4353	40	9	a	a	DET
fbem-4353	40	10	large	large	ADJ
fbem-4353	40	11	difference	difference	NOUN
fbem-4353	40	12	between	between	ADP
fbem-4353	40	13	a	a	DET
fbem-4353	40	14	company	company	NOUN
fbem-4353	40	15	's	's	PART
fbem-4353	40	16	net	net	ADJ
fbem-4353	40	17	cash	cash	NOUN
fbem-4353	40	18	flow	flow	NOUN
fbem-4353	40	19	and	and	CCONJ
fbem-4353	40	20	net	net	ADJ
fbem-4353	40	21	profit	profit	NOUN
fbem-4353	40	22	or	or	CCONJ
fbem-4353	40	23	if	if	SCONJ
fbem-4353	40	24	the	the	DET
fbem-4353	40	25	difference	difference	NOUN
fbem-4353	40	26	persists	persist	VERB
fbem-4353	40	27	for	for	ADP
fbem-4353	40	28	a	a	DET
fbem-4353	40	29	long	long	ADJ
fbem-4353	40	30	time	time	NOUN
fbem-4353	40	31	,	,	PUNCT
fbem-4353	40	32	it	it	PRON
fbem-4353	40	33	indicates	indicate	VERB
fbem-4353	40	34	that	that	SCONJ
fbem-4353	40	35	there	there	PRON
fbem-4353	40	36	is	be	VERB
fbem-4353	40	37	a	a	DET
fbem-4353	40	38	high	high	ADJ
fbem-4353	40	39	probability	probability	NOUN
fbem-4353	40	40	of	of	ADP
fbem-4353	40	41	fraud	fraud	NOUN
fbem-4353	40	42	in	in	ADP
fbem-4353	40	43	profitrelated	profitrelated	ADJ
fbem-4353	40	44	items	item	NOUN
fbem-4353	40	45	.	.	PUNCT
fbem-4353	41	1	comet	comet	PROPN
fbem-4353	41	2	pharmaceuticals	pharmaceutical	VERB
fbem-4353	41	3	net	net	ADJ
fbem-4353	41	4	cash	cash	NOUN
fbem-4353	41	5	flow	flow	NOUN
fbem-4353	41	6	from	from	ADP
fbem-4353	41	7	operations	operation	NOUN
fbem-4353	41	8	is	be	AUX
fbem-4353	41	9	much	much	ADV
fbem-4353	41	10	lower	low	ADJ
fbem-4353	41	11	than	than	ADP
fbem-4353	41	12	net	net	ADJ
fbem-4353	41	13	profit	profit	NOUN
fbem-4353	41	14	and	and	CCONJ
fbem-4353	41	15	the	the	DET
fbem-4353	41	16	company	company	NOUN
fbem-4353	41	17	may	may	AUX
fbem-4353	41	18	be	be	AUX
fbem-4353	41	19	fraudulent	fraudulent	ADJ
fbem-4353	41	20	.	.	PUNCT
fbem-4353	42	1	from	from	ADP
fbem-4353	42	2	2013	2013	NUM
fbem-4353	42	3	-	-	SYM
fbem-4353	42	4	2018	2018	NUM
fbem-4353	42	5	,	,	PUNCT
fbem-4353	42	6	comet	comet	NOUN
fbem-4353	42	7	pharmaceuticals	pharmaceutical	NOUN
fbem-4353	42	8	earned	earn	VERB
fbem-4353	42	9	net	net	ADJ
fbem-4353	42	10	profit	profit	NOUN
fbem-4353	42	11	of	of	ADP
fbem-4353	42	12	15.477	15.477	NUM
fbem-4353	42	13	billion	billion	NUM
fbem-4353	42	14	yuan	yuan	NOUN
fbem-4353	42	15	and	and	CCONJ
fbem-4353	42	16	net	net	ADJ
fbem-4353	42	17	cash	cash	NOUN
fbem-4353	42	18	flow	flow	NOUN
fbem-4353	42	19	from	from	ADP
fbem-4353	42	20	operating	operate	VERB
fbem-4353	42	21	activities	activity	NOUN
fbem-4353	42	22	of	of	ADP
fbem-4353	42	23	3.569	3.569	NUM
fbem-4353	42	24	billion	billion	NUM
fbem-4353	42	25	yuan	yuan	NOUN
fbem-4353	42	26	,	,	PUNCT
fbem-4353	42	27	with	with	ADP
fbem-4353	42	28	a	a	DET
fbem-4353	42	29	net	net	ADJ
fbem-4353	42	30	present	present	ADJ
fbem-4353	42	31	ratio	ratio	NOUN
fbem-4353	42	32	of	of	ADP
fbem-4353	42	33	23.06	23.06	NUM
fbem-4353	42	34	%	%	NOUN
fbem-4353	42	35	,	,	PUNCT
fbem-4353	42	36	especially	especially	ADV
fbem-4353	42	37	in	in	ADP
fbem-4353	42	38	2018	2018	NUM
fbem-4353	42	39	,	,	PUNCT
fbem-4353	42	40	the	the	DET
fbem-4353	42	41	net	net	ADJ
fbem-4353	42	42	present	present	ADJ
fbem-4353	42	43	ratio	ratio	NOUN
fbem-4353	42	44	was	be	AUX
fbem-4353	42	45	negative	negative	ADJ
fbem-4353	42	46	.	.	PUNCT
fbem-4353	43	1	likewise	likewise	ADV
fbem-4353	43	2	,	,	PUNCT
fbem-4353	43	3	there	there	PRON
fbem-4353	43	4	is	be	VERB
fbem-4353	43	5	a	a	DET
fbem-4353	43	6	huge	huge	ADJ
fbem-4353	43	7	difference	difference	NOUN
fbem-4353	43	8	in	in	ADP
fbem-4353	43	9	the	the	DET
fbem-4353	43	10	fact	fact	NOUN
fbem-4353	43	11	that	that	SCONJ
fbem-4353	43	12	kangdexin	kangdexin	PROPN
fbem-4353	43	13	had	have	AUX
fbem-4353	43	14	a	a	DET
fbem-4353	43	15	negative	negative	ADJ
fbem-4353	43	16	net	net	ADJ
fbem-4353	43	17	present	present	ADJ
fbem-4353	43	18	ratio	ratio	NOUN
fbem-4353	43	19	in	in	ADP
fbem-4353	43	20	2016	2016	NUM
fbem-4353	43	21	,	,	PUNCT
fbem-4353	43	22	while	while	SCONJ
fbem-4353	43	23	it	it	PRON
fbem-4353	43	24	was	be	AUX
fbem-4353	43	25	a	a	DET
fbem-4353	43	26	steep	steep	ADJ
fbem-4353	43	27	125.76	125.76	NUM
fbem-4353	43	28	%	%	NOUN
fbem-4353	43	29	in	in	ADP
fbem-4353	43	30	2017	2017	NUM
fbem-4353	43	31	.	.	PUNCT
fbem-4353	44	1	3.2	3.2	NUM
fbem-4353	44	2	.	.	PUNCT
fbem-4353	45	1	analysis	analysis	NOUN
fbem-4353	45	2	of	of	ADP
fbem-4353	45	3	financial	financial	ADJ
fbem-4353	45	4	statement	statement	NOUN
fbem-4353	45	5	items	item	NOUN
fbem-4353	45	6	and	and	CCONJ
fbem-4353	45	7	indicators	indicator	NOUN
fbem-4353	45	8	3.2.1	3.2.1	NUM
fbem-4353	45	9	.	.	PUNCT
fbem-4353	46	1	monetary	monetary	ADJ
fbem-4353	46	2	funds	fund	NOUN
fbem-4353	46	3	and	and	CCONJ
fbem-4353	46	4	liabilities	liability	NOUN
fbem-4353	46	5	as	as	ADP
fbem-4353	46	6	an	an	DET
fbem-4353	46	7	important	important	ADJ
fbem-4353	46	8	asset	asset	NOUN
fbem-4353	46	9	of	of	ADP
fbem-4353	46	10	a	a	DET
fbem-4353	46	11	company	company	NOUN
fbem-4353	46	12	,	,	PUNCT
fbem-4353	46	13	money	money	NOUN
fbem-4353	46	14	capital	capital	NOUN
fbem-4353	46	15	plays	play	VERB
fbem-4353	46	16	an	an	DET
fbem-4353	46	17	important	important	ADJ
fbem-4353	46	18	role	role	NOUN
fbem-4353	46	19	in	in	ADP
fbem-4353	46	20	operations	operation	NOUN
fbem-4353	46	21	,	,	PUNCT
fbem-4353	46	22	and	and	CCONJ
fbem-4353	46	23	the	the	DET
fbem-4353	46	24	proportion	proportion	NOUN
fbem-4353	46	25	of	of	ADP
fbem-4353	46	26	money	money	NOUN
fbem-4353	46	27	capital	capital	NOUN
fbem-4353	46	28	to	to	PART
fbem-4353	46	29	total	total	ADJ
fbem-4353	46	30	assets	asset	NOUN
fbem-4353	46	31	varies	vary	VERB
fbem-4353	46	32	from	from	ADP
fbem-4353	46	33	industry	industry	NOUN
fbem-4353	46	34	to	to	ADP
fbem-4353	46	35	industry	industry	NOUN
fbem-4353	46	36	,	,	PUNCT
fbem-4353	46	37	usually	usually	ADV
fbem-4353	46	38	ranging	range	VERB
fbem-4353	46	39	from	from	ADP
fbem-4353	46	40	15	15	NUM
fbem-4353	46	41	%	%	NOUN
fbem-4353	46	42	to	to	PART
fbem-4353	46	43	25	25	NUM
fbem-4353	46	44	%	%	NOUN
fbem-4353	46	45	.	.	PUNCT
fbem-4353	47	1	too	too	ADV
fbem-4353	47	2	small	small	ADJ
fbem-4353	47	3	a	a	DET
fbem-4353	47	4	proportion	proportion	NOUN
fbem-4353	47	5	of	of	ADP
fbem-4353	47	6	money	money	NOUN
fbem-4353	47	7	capital	capital	NOUN
fbem-4353	47	8	will	will	AUX
fbem-4353	47	9	increase	increase	VERB
fbem-4353	47	10	liquidity	liquidity	NOUN
fbem-4353	47	11	risk	risk	NOUN
fbem-4353	47	12	and	and	CCONJ
fbem-4353	47	13	weaken	weaken	VERB
fbem-4353	47	14	the	the	DET
fbem-4353	47	15	company	company	NOUN
fbem-4353	47	16	's	's	PART
fbem-4353	47	17	solvency	solvency	NOUN
fbem-4353	47	18	,	,	PUNCT
fbem-4353	47	19	too	too	ADV
fbem-4353	47	20	large	large	ADJ
fbem-4353	47	21	a	a	DET
fbem-4353	47	22	proportion	proportion	NOUN
fbem-4353	47	23	indicates	indicate	VERB
fbem-4353	47	24	that	that	SCONJ
fbem-4353	47	25	the	the	DET
fbem-4353	47	26	company	company	NOUN
fbem-4353	47	27	is	be	AUX
fbem-4353	47	28	well	well	ADV
fbem-4353	47	29	capitalized	capitalize	VERB
fbem-4353	47	30	and	and	CCONJ
fbem-4353	47	31	has	have	VERB
fbem-4353	47	32	low	low	ADJ
fbem-4353	47	33	operational	operational	ADJ
fbem-4353	47	34	risk	risk	NOUN
fbem-4353	47	35	,	,	PUNCT
fbem-4353	47	36	but	but	CCONJ
fbem-4353	47	37	it	it	PRON
fbem-4353	47	38	will	will	AUX
fbem-4353	47	39	increase	increase	VERB
fbem-4353	47	40	opportunity	opportunity	NOUN
fbem-4353	47	41	costs	cost	NOUN
fbem-4353	47	42	and	and	CCONJ
fbem-4353	47	43	lack	lack	NOUN
fbem-4353	47	44	of	of	ADP
fbem-4353	47	45	capital	capital	NOUN
fbem-4353	47	46	gains	gain	NOUN
fbem-4353	47	47	.	.	PUNCT
fbem-4353	48	1	a	a	DET
fbem-4353	48	2	gearing	gear	VERB
fbem-4353	48	3	ratio	ratio	NOUN
fbem-4353	48	4	between	between	ADP
fbem-4353	48	5	40%-60	40%-60	NUM
fbem-4353	48	6	%	%	NOUN
fbem-4353	48	7	is	be	AUX
fbem-4353	48	8	conducive	conducive	ADJ
fbem-4353	48	9	to	to	ADP
fbem-4353	48	10	the	the	DET
fbem-4353	48	11	balance	balance	NOUN
fbem-4353	48	12	of	of	ADP
fbem-4353	48	13	risk	risk	NOUN
fbem-4353	48	14	and	and	CCONJ
fbem-4353	48	15	return	return	NOUN
fbem-4353	48	16	,	,	PUNCT
fbem-4353	48	17	with	with	ADP
fbem-4353	48	18	most	most	ADJ
fbem-4353	48	19	firms	firm	NOUN
fbem-4353	48	20	in	in	ADP
fbem-4353	48	21	the	the	DET
fbem-4353	48	22	30%-50	30%-50	NUM
fbem-4353	48	23	%	%	NOUN
fbem-4353	48	24	range	range	NOUN
fbem-4353	48	25	.	.	PUNCT
fbem-4353	49	1	from	from	ADP
fbem-4353	49	2	table	table	NOUN
fbem-4353	49	3	1	1	NUM
fbem-4353	49	4	,	,	PUNCT
fbem-4353	49	5	it	it	PRON
fbem-4353	49	6	can	can	AUX
fbem-4353	49	7	be	be	AUX
fbem-4353	49	8	seen	see	VERB
fbem-4353	49	9	that	that	SCONJ
fbem-4353	49	10	the	the	DET
fbem-4353	49	11	proportion	proportion	NOUN
fbem-4353	49	12	of	of	ADP
fbem-4353	49	13	money	money	NOUN
fbem-4353	49	14	capital	capital	NOUN
fbem-4353	49	15	of	of	ADP
fbem-4353	49	16	kangmei	kangmei	PROPN
fbem-4353	49	17	pharmaceutical	pharmaceutical	NOUN
fbem-4353	49	18	and	and	CCONJ
fbem-4353	49	19	kangdexin	kangdexin	NOUN
fbem-4353	49	20	from	from	ADP
fbem-4353	49	21	2015	2015	NUM
fbem-4353	49	22	-	-	SYM
fbem-4353	49	23	2017	2017	NUM
fbem-4353	49	24	is	be	AUX
fbem-4353	49	25	close	close	ADJ
fbem-4353	49	26	to	to	ADP
fbem-4353	49	27	50	50	NUM
fbem-4353	49	28	%	%	NOUN
fbem-4353	49	29	,	,	PUNCT
fbem-4353	49	30	and	and	CCONJ
fbem-4353	49	31	the	the	DET
fbem-4353	49	32	proportion	proportion	NOUN
fbem-4353	49	33	of	of	ADP
fbem-4353	49	34	interest	interest	NOUN
fbem-4353	49	35	-	-	PUNCT
fbem-4353	49	36	bearing	bear	VERB
fbem-4353	49	37	liabilities	liability	NOUN
fbem-4353	49	38	is	be	AUX
fbem-4353	49	39	around	around	ADV
fbem-4353	49	40	30	30	NUM
fbem-4353	49	41	%	%	NOUN
fbem-4353	49	42	,	,	PUNCT
fbem-4353	49	43	and	and	CCONJ
fbem-4353	49	44	kangmei	kangmei	PROPN
fbem-4353	49	45	pharmaceutical	pharmaceutical	NOUN
fbem-4353	49	46	is	be	AUX
fbem-4353	49	47	as	as	ADV
fbem-4353	49	48	high	high	ADJ
fbem-4353	49	49	as	as	ADP
fbem-4353	49	50	47.96	47.96	NUM
fbem-4353	49	51	%	%	NOUN
fbem-4353	49	52	in	in	ADP
fbem-4353	49	53	2018	2018	NUM
fbem-4353	49	54	.	.	PUNCT
fbem-4353	50	1	the	the	DET
fbem-4353	50	2	financial	financial	ADJ
fbem-4353	50	3	management	management	NOUN
fbem-4353	50	4	of	of	ADP
fbem-4353	50	5	kangmei	kangmei	PROPN
fbem-4353	50	6	pharmaceutical	pharmaceutical	NOUN
fbem-4353	50	7	and	and	CCONJ
fbem-4353	50	8	kangdexin	kangdexin	NOUN
fbem-4353	50	9	is	be	AUX
fbem-4353	50	10	not	not	PART
fbem-4353	50	11	in	in	ADP
fbem-4353	50	12	line	line	NOUN
fbem-4353	50	13	with	with	ADP
fbem-4353	50	14	normal	normal	ADJ
fbem-4353	50	15	business	business	NOUN
fbem-4353	50	16	logic	logic	NOUN
fbem-4353	50	17	,	,	PUNCT
fbem-4353	50	18	and	and	CCONJ
fbem-4353	50	19	there	there	PRON
fbem-4353	50	20	is	be	VERB
fbem-4353	50	21	a	a	DET
fbem-4353	50	22	typical	typical	ADJ
fbem-4353	50	23	problem	problem	NOUN
fbem-4353	50	24	of	of	ADP
fbem-4353	50	25	"	"	PUNCT
fbem-4353	50	26	double	double	ADJ
fbem-4353	50	27	high	high	ADJ
fbem-4353	50	28	deposit	deposit	NOUN
fbem-4353	50	29	and	and	CCONJ
fbem-4353	50	30	loan	loan	NOUN
fbem-4353	50	31	"	"	PUNCT
fbem-4353	50	32	,	,	PUNCT
fbem-4353	50	33	which	which	PRON
fbem-4353	50	34	is	be	AUX
fbem-4353	50	35	an	an	DET
fbem-4353	50	36	effective	effective	ADJ
fbem-4353	50	37	feature	feature	NOUN
fbem-4353	50	38	to	to	PART
fbem-4353	50	39	identify	identify	VERB
fbem-4353	50	40	financial	financial	ADJ
fbem-4353	50	41	fraud	fraud	NOUN
fbem-4353	50	42	.	.	PUNCT
fbem-4353	51	1	table	table	NOUN
fbem-4353	51	2	1	1	NUM
fbem-4353	51	3	.	.	X
fbem-4353	51	4	double	double	ADJ
fbem-4353	51	5	high	high	ADJ
fbem-4353	51	6	deposit	deposit	NOUN
fbem-4353	51	7	and	and	CCONJ
fbem-4353	51	8	loan	loan	NOUN
fbem-4353	51	9	of	of	ADP
fbem-4353	51	10	kangmei	kangmei	PROPN
fbem-4353	51	11	and	and	CCONJ
fbem-4353	51	12	kangdexin	kangdexin	PROPN
fbem-4353	51	13	year	year	NOUN
fbem-4353	51	14	kangmei	kangmei	PROPN
fbem-4353	51	15	kangdexin	kangdexin	PROPN
fbem-4353	51	16	monetary	monetary	PROPN
fbem-4353	51	17	capital/	capital/	NUM
fbem-4353	51	18	total	total	ADJ
fbem-4353	51	19	assets	asset	NOUN
fbem-4353	51	20	(	(	PUNCT
fbem-4353	51	21	%	%	INTJ
fbem-4353	51	22	)	)	PUNCT
fbem-4353	51	23	interest	interest	NOUN
fbem-4353	51	24	bearing	bear	VERB
fbem-4353	51	25	liabilities	liability	NOUN
fbem-4353	51	26	/	/	SYM
fbem-4353	51	27	total	total	ADJ
fbem-4353	51	28	assets	asset	NOUN
fbem-4353	51	29	(	(	PUNCT
fbem-4353	51	30	%	%	INTJ
fbem-4353	51	31	)	)	PUNCT
fbem-4353	51	32	monetary	monetary	ADJ
fbem-4353	51	33	capital/	capital/	NUM
fbem-4353	51	34	total	total	ADJ
fbem-4353	51	35	assets	asset	NOUN
fbem-4353	51	36	(	(	PUNCT
fbem-4353	51	37	%	%	INTJ
fbem-4353	51	38	)	)	PUNCT
fbem-4353	51	39	interest	interest	NOUN
fbem-4353	51	40	bearing	bear	VERB
fbem-4353	51	41	liabilities	liability	NOUN
fbem-4353	51	42	/	/	SYM
fbem-4353	51	43	total	total	ADJ
fbem-4353	51	44	assets	asset	NOUN
fbem-4353	51	45	(	(	PUNCT
fbem-4353	51	46	%	%	INTJ
fbem-4353	51	47	)	)	PUNCT
fbem-4353	51	48	2015	2015	NUM
fbem-4353	51	49	41.51	41.51	NUM
fbem-4353	51	50	39.38	39.38	NUM
fbem-4353	51	51	44.87	44.87	NUM
fbem-4353	51	52	28.87	28.87	NUM
fbem-4353	51	53	2016	2016	NUM
fbem-4353	51	54	2017	2017	NUM
fbem-4353	51	55	2018	2018	NUM
fbem-4353	51	56	49.84	49.84	NUM
fbem-4353	51	57	49.69	49.69	NUM
fbem-4353	51	58	2.46	2.46	NUM
fbem-4353	51	59	37.65	37.65	NUM
fbem-4353	51	60	35.91	35.91	NUM
fbem-4353	51	61	47.96	47.96	NUM
fbem-4353	51	62	58.23	58.23	NUM
fbem-4353	51	63	54.01	54.01	NUM
fbem-4353	51	64	44.71	44.71	NUM
fbem-4353	51	65	26.23	26.23	NUM
fbem-4353	51	66	33.96	33.96	NUM
fbem-4353	51	67	31.53	31.53	NUM
fbem-4353	51	68	17	17	NUM
fbem-4353	51	69	3.2.2	3.2.2	NUM
fbem-4353	51	70	.	.	PUNCT
fbem-4353	52	1	inventory	inventory	NOUN
fbem-4353	52	2	item	item	NOUN
fbem-4353	52	3	analysis	analysis	NOUN
fbem-4353	52	4	as	as	SCONJ
fbem-4353	52	5	shown	show	VERB
fbem-4353	52	6	in	in	ADP
fbem-4353	52	7	table	table	NOUN
fbem-4353	52	8	2	2	NUM
fbem-4353	52	9	,	,	PUNCT
fbem-4353	52	10	comet	comet	NOUN
fbem-4353	52	11	's	's	PART
fbem-4353	52	12	inventory	inventory	NOUN
fbem-4353	52	13	ratio	ratio	NOUN
fbem-4353	52	14	exceeded	exceed	VERB
fbem-4353	52	15	20	20	NUM
fbem-4353	52	16	%	%	NOUN
fbem-4353	52	17	from	from	ADP
fbem-4353	52	18	2015	2015	NUM
fbem-4353	52	19	-	-	SYM
fbem-4353	52	20	2017	2017	NUM
fbem-4353	52	21	,	,	PUNCT
fbem-4353	52	22	especially	especially	ADV
fbem-4353	52	23	as	as	ADV
fbem-4353	52	24	high	high	ADJ
fbem-4353	52	25	as	as	ADP
fbem-4353	52	26	45.84	45.84	NUM
fbem-4353	52	27	%	%	NOUN
fbem-4353	52	28	in	in	ADP
fbem-4353	52	29	2018	2018	NUM
fbem-4353	52	30	,	,	PUNCT
fbem-4353	52	31	the	the	DET
fbem-4353	52	32	ratio	ratio	NOUN
fbem-4353	52	33	is	be	AUX
fbem-4353	52	34	much	much	ADV
fbem-4353	52	35	higher	high	ADJ
fbem-4353	52	36	than	than	ADP
fbem-4353	52	37	the	the	DET
fbem-4353	52	38	proportion	proportion	NOUN
fbem-4353	52	39	of	of	ADP
fbem-4353	52	40	about	about	ADV
fbem-4353	52	41	12	12	NUM
fbem-4353	52	42	%	%	NOUN
fbem-4353	52	43	in	in	ADP
fbem-4353	52	44	the	the	DET
fbem-4353	52	45	pharmaceutical	pharmaceutical	NOUN
fbem-4353	52	46	industry	industry	NOUN
fbem-4353	52	47	,	,	PUNCT
fbem-4353	52	48	yet	yet	CCONJ
fbem-4353	52	49	the	the	DET
fbem-4353	52	50	inventory	inventory	NOUN
fbem-4353	52	51	turnover	turnover	NOUN
fbem-4353	52	52	ratio	ratio	NOUN
fbem-4353	52	53	is	be	AUX
fbem-4353	52	54	lower	low	ADJ
fbem-4353	52	55	than	than	ADP
fbem-4353	52	56	the	the	DET
fbem-4353	52	57	industry	industry	NOUN
fbem-4353	52	58	average	average	NOUN
fbem-4353	52	59	.	.	PUNCT
fbem-4353	53	1	in	in	ADP
fbem-4353	53	2	contrast	contrast	NOUN
fbem-4353	53	3	,	,	PUNCT
fbem-4353	53	4	the	the	DET
fbem-4353	53	5	proportion	proportion	NOUN
fbem-4353	53	6	of	of	ADP
fbem-4353	53	7	kangdexin	kangdexin	NOUN
fbem-4353	53	8	's	's	PART
fbem-4353	53	9	inventory	inventory	NOUN
fbem-4353	53	10	in	in	ADP
fbem-4353	53	11	total	total	ADJ
fbem-4353	53	12	assets	asset	NOUN
fbem-4353	53	13	is	be	AUX
fbem-4353	53	14	decreasing	decrease	VERB
fbem-4353	53	15	year	year	NOUN
fbem-4353	53	16	by	by	ADP
fbem-4353	53	17	year	year	NOUN
fbem-4353	53	18	,	,	PUNCT
fbem-4353	53	19	at	at	ADP
fbem-4353	53	20	2.27	2.27	NUM
fbem-4353	53	21	%	%	NOUN
fbem-4353	53	22	in	in	ADP
fbem-4353	53	23	2016	2016	NUM
fbem-4353	53	24	and	and	CCONJ
fbem-4353	53	25	1.77	1.77	NUM
fbem-4353	53	26	%	%	NOUN
fbem-4353	53	27	in	in	ADP
fbem-4353	53	28	2018	2018	NUM
fbem-4353	53	29	,	,	PUNCT
fbem-4353	53	30	which	which	PRON
fbem-4353	53	31	is	be	AUX
fbem-4353	53	32	far	far	ADV
fbem-4353	53	33	from	from	ADP
fbem-4353	53	34	the	the	DET
fbem-4353	53	35	same	same	ADJ
fbem-4353	53	36	industry	industry	NOUN
fbem-4353	53	37	level	level	NOUN
fbem-4353	53	38	.	.	PUNCT
fbem-4353	54	1	the	the	DET
fbem-4353	54	2	inventory	inventory	NOUN
fbem-4353	54	3	mismatch	mismatch	NOUN
fbem-4353	54	4	between	between	ADP
fbem-4353	54	5	comet	comet	NOUN
fbem-4353	54	6	pharmaceuticals	pharmaceutical	NOUN
fbem-4353	54	7	and	and	CCONJ
fbem-4353	54	8	kangdexin	kangdexin	NOUN
fbem-4353	54	9	is	be	AUX
fbem-4353	54	10	too	too	ADV
fbem-4353	54	11	high	high	ADJ
fbem-4353	54	12	and	and	CCONJ
fbem-4353	54	13	suspected	suspect	VERB
fbem-4353	54	14	of	of	ADP
fbem-4353	54	15	being	be	AUX
fbem-4353	54	16	fictitious	fictitious	ADJ
fbem-4353	54	17	.	.	PUNCT
fbem-4353	55	1	as	as	SCONJ
fbem-4353	55	2	shown	show	VERB
fbem-4353	55	3	in	in	ADP
fbem-4353	55	4	table	table	NOUN
fbem-4353	55	5	8	8	NUM
fbem-4353	55	6	,	,	PUNCT
fbem-4353	55	7	comet	comet	NOUN
fbem-4353	55	8	's	's	PART
fbem-4353	55	9	inventory	inventory	NOUN
fbem-4353	55	10	ratio	ratio	NOUN
fbem-4353	55	11	exceeded	exceed	VERB
fbem-4353	55	12	20	20	NUM
fbem-4353	55	13	%	%	NOUN
fbem-4353	55	14	from	from	ADP
fbem-4353	55	15	2015	2015	NUM
fbem-4353	55	16	-	-	SYM
fbem-4353	55	17	2017	2017	NUM
fbem-4353	55	18	,	,	PUNCT
fbem-4353	55	19	especially	especially	ADV
fbem-4353	55	20	as	as	ADV
fbem-4353	55	21	high	high	ADJ
fbem-4353	55	22	as	as	ADP
fbem-4353	55	23	45.84	45.84	NUM
fbem-4353	55	24	%	%	NOUN
fbem-4353	55	25	in	in	ADP
fbem-4353	55	26	2018	2018	NUM
fbem-4353	55	27	,	,	PUNCT
fbem-4353	55	28	the	the	DET
fbem-4353	55	29	ratio	ratio	NOUN
fbem-4353	55	30	is	be	AUX
fbem-4353	55	31	much	much	ADV
fbem-4353	55	32	higher	high	ADJ
fbem-4353	55	33	than	than	ADP
fbem-4353	55	34	the	the	DET
fbem-4353	55	35	proportion	proportion	NOUN
fbem-4353	55	36	of	of	ADP
fbem-4353	55	37	about	about	ADV
fbem-4353	55	38	12	12	NUM
fbem-4353	55	39	%	%	NOUN
fbem-4353	55	40	in	in	ADP
fbem-4353	55	41	the	the	DET
fbem-4353	55	42	pharmaceutical	pharmaceutical	NOUN
fbem-4353	55	43	industry	industry	NOUN
fbem-4353	55	44	,	,	PUNCT
fbem-4353	55	45	yet	yet	CCONJ
fbem-4353	55	46	the	the	DET
fbem-4353	55	47	inventory	inventory	NOUN
fbem-4353	55	48	turnover	turnover	NOUN
fbem-4353	55	49	ratio	ratio	NOUN
fbem-4353	55	50	is	be	AUX
fbem-4353	55	51	lower	low	ADJ
fbem-4353	55	52	than	than	ADP
fbem-4353	55	53	the	the	DET
fbem-4353	55	54	industry	industry	NOUN
fbem-4353	55	55	average	average	NOUN
fbem-4353	55	56	.	.	PUNCT
fbem-4353	56	1	in	in	ADP
fbem-4353	56	2	contrast	contrast	NOUN
fbem-4353	56	3	,	,	PUNCT
fbem-4353	56	4	the	the	DET
fbem-4353	56	5	proportion	proportion	NOUN
fbem-4353	56	6	of	of	ADP
fbem-4353	56	7	kangdexin	kangdexin	NOUN
fbem-4353	56	8	's	's	PART
fbem-4353	56	9	inventory	inventory	NOUN
fbem-4353	56	10	in	in	ADP
fbem-4353	56	11	total	total	ADJ
fbem-4353	56	12	assets	asset	NOUN
fbem-4353	56	13	is	be	AUX
fbem-4353	56	14	decreasing	decrease	VERB
fbem-4353	56	15	year	year	NOUN
fbem-4353	56	16	by	by	ADP
fbem-4353	56	17	year	year	NOUN
fbem-4353	56	18	,	,	PUNCT
fbem-4353	56	19	at	at	ADP
fbem-4353	56	20	2.27	2.27	NUM
fbem-4353	56	21	%	%	NOUN
fbem-4353	56	22	in	in	ADP
fbem-4353	56	23	2016	2016	NUM
fbem-4353	56	24	and	and	CCONJ
fbem-4353	56	25	1.77	1.77	NUM
fbem-4353	56	26	%	%	NOUN
fbem-4353	56	27	in	in	ADP
fbem-4353	56	28	2018	2018	NUM
fbem-4353	56	29	,	,	PUNCT
fbem-4353	56	30	which	which	PRON
fbem-4353	56	31	is	be	AUX
fbem-4353	56	32	far	far	ADV
fbem-4353	56	33	from	from	ADP
fbem-4353	56	34	the	the	DET
fbem-4353	56	35	same	same	ADJ
fbem-4353	56	36	industry	industry	NOUN
fbem-4353	56	37	level	level	NOUN
fbem-4353	56	38	.	.	PUNCT
fbem-4353	57	1	the	the	DET
fbem-4353	57	2	inventory	inventory	NOUN
fbem-4353	57	3	mismatch	mismatch	NOUN
fbem-4353	57	4	between	between	ADP
fbem-4353	57	5	comet	comet	NOUN
fbem-4353	57	6	pharmaceuticals	pharmaceutical	NOUN
fbem-4353	57	7	and	and	CCONJ
fbem-4353	57	8	kangdexin	kangdexin	NOUN
fbem-4353	57	9	is	be	AUX
fbem-4353	57	10	too	too	ADV
fbem-4353	57	11	high	high	ADJ
fbem-4353	57	12	and	and	CCONJ
fbem-4353	57	13	suspected	suspect	VERB
fbem-4353	57	14	of	of	ADP
fbem-4353	57	15	being	be	AUX
fbem-4353	57	16	fictitious	fictitious	ADJ
fbem-4353	57	17	.	.	PUNCT
fbem-4353	58	1	table	table	NOUN
fbem-4353	58	2	2	2	NUM
fbem-4353	58	3	.	.	PUNCT
fbem-4353	58	4	comparison	comparison	NOUN
fbem-4353	58	5	of	of	ADP
fbem-4353	58	6	inventory	inventory	NOUN
fbem-4353	58	7	between	between	ADP
fbem-4353	58	8	kangmei	kangmei	PROPN
fbem-4353	58	9	and	and	CCONJ
fbem-4353	58	10	kangdexin	kangdexin	PROPN
fbem-4353	58	11	year	year	NOUN
fbem-4353	58	12	kangmei	kangmei	PROPN
fbem-4353	58	13	kangdexin	kangdexin	PROPN
fbem-4353	58	14	industry	industry	NOUN
fbem-4353	58	15	stock	stock	NOUN
fbem-4353	58	16	(	(	PUNCT
fbem-4353	58	17	100mn	100mn	NOUN
fbem-4353	58	18	)	)	PUNCT
fbem-4353	58	19	stock	stock	NOUN
fbem-4353	58	20	/	/	SYM
fbem-4353	58	21	total	total	ADJ
fbem-4353	58	22	assets	asset	NOUN
fbem-4353	58	23	(	(	PUNCT
fbem-4353	58	24	%	%	INTJ
fbem-4353	58	25	)	)	PUNCT
fbem-4353	58	26	inventory	inventory	NOUN
fbem-4353	58	27	turnover	turnover	NOUN
fbem-4353	58	28	rate	rate	NOUN
fbem-4353	58	29	stock	stock	NOUN
fbem-4353	58	30	(	(	PUNCT
fbem-4353	58	31	100mn	100mn	NOUN
fbem-4353	58	32	)	)	PUNCT
fbem-4353	58	33	stock	stock	NOUN
fbem-4353	58	34	/	/	SYM
fbem-4353	58	35	total	total	ADJ
fbem-4353	58	36	assets	asset	NOUN
fbem-4353	58	37	(	(	PUNCT
fbem-4353	58	38	%	%	INTJ
fbem-4353	58	39	)	)	PUNCT
fbem-4353	58	40	inventory	inventory	NOUN
fbem-4353	58	41	turnover	turnover	NOUN
fbem-4353	58	42	rate	rate	NOUN
fbem-4353	58	43	inventory	inventory	NOUN
fbem-4353	58	44	turnover	turnover	NOUN
fbem-4353	58	45	rate	rate	NOUN
fbem-4353	58	46	2015	2015	NUM
fbem-4353	58	47	97.95	97.95	NUM
fbem-4353	58	48	25.71	25.71	NUM
fbem-4353	58	49	1.54	1.54	NUM
fbem-4353	58	50	5.32	5.32	NUM
fbem-4353	58	51	2.36	2.36	NUM
fbem-4353	58	52	2.41	2.41	NUM
fbem-4353	58	53	3.54	3.54	NUM
fbem-4353	58	54	2016	2016	NUM
fbem-4353	58	55	126.19	126.19	NUM
fbem-4353	58	56	23.02	23.02	NUM
fbem-4353	58	57	1.35	1.35	NUM
fbem-4353	58	58	6.01	6.01	NUM
fbem-4353	58	59	2.27	2.27	NUM
fbem-4353	58	60	4.43	4.43	NUM
fbem-4353	58	61	3.95	3.95	NUM
fbem-4353	58	62	2017	2017	NUM
fbem-4353	58	63	157.00	157.00	NUM
fbem-4353	58	64	22.85	22.85	NUM
fbem-4353	58	65	0.45	0.45	NUM
fbem-4353	58	66	5.83	5.83	NUM
fbem-4353	58	67	1.70	1.70	NUM
fbem-4353	58	68	1.81	1.81	NUM
fbem-4353	58	69	3.90	3.90	NUM
fbem-4353	58	70	2018	2018	NUM
fbem-4353	58	71	342.10	342.10	NUM
fbem-4353	58	72	45.84	45.84	NUM
fbem-4353	58	73	0.54	0.54	NUM
fbem-4353	58	74	6.06	6.06	NUM
fbem-4353	58	75	1.77	1.77	NUM
fbem-4353	58	76	2.80	2.80	NUM
fbem-4353	58	77	3.68	3.68	NUM
fbem-4353	58	78	3.2.3	3.2.3	NUM
fbem-4353	58	79	.	.	PUNCT
fbem-4353	59	1	income	income	NOUN
fbem-4353	59	2	growth	growth	NOUN
fbem-4353	59	3	rate	rate	NOUN
fbem-4353	59	4	and	and	CCONJ
fbem-4353	59	5	gross	gross	ADJ
fbem-4353	59	6	margin	margin	NOUN
fbem-4353	59	7	analysis	analysis	NOUN
fbem-4353	59	8	gross	gross	ADJ
fbem-4353	59	9	profit	profit	NOUN
fbem-4353	59	10	margins	margin	NOUN
fbem-4353	59	11	vary	vary	VERB
fbem-4353	59	12	widely	widely	ADV
fbem-4353	59	13	from	from	ADP
fbem-4353	59	14	industry	industry	NOUN
fbem-4353	59	15	to	to	ADP
fbem-4353	59	16	industry	industry	NOUN
fbem-4353	59	17	,	,	PUNCT
fbem-4353	59	18	and	and	CCONJ
fbem-4353	59	19	pharmaceutical	pharmaceutical	NOUN
fbem-4353	59	20	companies	company	NOUN
fbem-4353	59	21	generally	generally	ADV
fbem-4353	59	22	have	have	VERB
fbem-4353	59	23	higher	high	ADJ
fbem-4353	59	24	gross	gross	ADJ
fbem-4353	59	25	profit	profit	NOUN
fbem-4353	59	26	margins	margin	NOUN
fbem-4353	59	27	.	.	PUNCT
fbem-4353	60	1	if	if	SCONJ
fbem-4353	60	2	a	a	DET
fbem-4353	60	3	company	company	NOUN
fbem-4353	60	4	's	's	PART
fbem-4353	60	5	gross	gross	ADJ
fbem-4353	60	6	profit	profit	NOUN
fbem-4353	60	7	margin	margin	NOUN
fbem-4353	60	8	of	of	ADP
fbem-4353	60	9	a	a	DET
fbem-4353	60	10	certain	certain	ADJ
fbem-4353	60	11	type	type	NOUN
fbem-4353	60	12	of	of	ADP
fbem-4353	60	13	main	main	ADJ
fbem-4353	60	14	business	business	NOUN
fbem-4353	60	15	changes	change	NOUN
fbem-4353	60	16	significantly	significantly	ADV
fbem-4353	60	17	compared	compare	VERB
fbem-4353	60	18	to	to	ADP
fbem-4353	60	19	previous	previous	ADJ
fbem-4353	60	20	years	year	NOUN
fbem-4353	60	21	,	,	PUNCT
fbem-4353	60	22	or	or	CCONJ
fbem-4353	60	23	far	far	ADV
fbem-4353	60	24	exceeds	exceed	VERB
fbem-4353	60	25	the	the	DET
fbem-4353	60	26	industry	industry	NOUN
fbem-4353	60	27	level	level	NOUN
fbem-4353	60	28	,	,	PUNCT
fbem-4353	60	29	or	or	CCONJ
fbem-4353	60	30	contradicts	contradict	VERB
fbem-4353	60	31	the	the	DET
fbem-4353	60	32	trend	trend	NOUN
fbem-4353	60	33	of	of	ADP
fbem-4353	60	34	changes	change	NOUN
fbem-4353	60	35	in	in	ADP
fbem-4353	60	36	the	the	DET
fbem-4353	60	37	same	same	ADJ
fbem-4353	60	38	industry	industry	NOUN
fbem-4353	60	39	,	,	PUNCT
fbem-4353	60	40	then	then	ADV
fbem-4353	60	41	it	it	PRON
fbem-4353	60	42	is	be	AUX
fbem-4353	60	43	highly	highly	ADV
fbem-4353	60	44	likely	likely	ADJ
fbem-4353	60	45	to	to	PART
fbem-4353	60	46	have	have	VERB
fbem-4353	60	47	falsification	falsification	NOUN
fbem-4353	60	48	.	.	PUNCT
fbem-4353	61	1	as	as	SCONJ
fbem-4353	61	2	shown	show	VERB
fbem-4353	61	3	in	in	ADP
fbem-4353	61	4	fig.1	fig.1	PROPN
fbem-4353	61	5	and	and	CCONJ
fbem-4353	61	6	fig.2	fig.2	PROPN
fbem-4353	61	7	,	,	PUNCT
fbem-4353	61	8	kangdexin	kangdexin	PROPN
fbem-4353	61	9	's	's	PART
fbem-4353	61	10	gross	gross	ADJ
fbem-4353	61	11	margins	margin	NOUN
fbem-4353	61	12	from	from	ADP
fbem-4353	61	13	2015	2015	NUM
fbem-4353	61	14	-	-	SYM
fbem-4353	61	15	2018	2018	NUM
fbem-4353	61	16	were	be	AUX
fbem-4353	61	17	generally	generally	ADV
fbem-4353	61	18	higher	high	ADJ
fbem-4353	61	19	than	than	ADP
fbem-4353	61	20	the	the	DET
fbem-4353	61	21	industry	industry	NOUN
fbem-4353	61	22	level	level	NOUN
fbem-4353	61	23	,	,	PUNCT
fbem-4353	61	24	while	while	SCONJ
fbem-4353	61	25	kangmei	kangmei	PROPN
fbem-4353	61	26	pharmaceutical	pharmaceutical	PROPN
fbem-4353	61	27	's	's	PART
fbem-4353	61	28	gross	gross	ADJ
fbem-4353	61	29	margins	margin	NOUN
fbem-4353	61	30	rose	rise	VERB
fbem-4353	61	31	sharply	sharply	ADV
fbem-4353	61	32	in	in	ADP
fbem-4353	61	33	2017	2017	NUM
fbem-4353	61	34	,	,	PUNCT
fbem-4353	61	35	posing	pose	VERB
fbem-4353	61	36	a	a	DET
fbem-4353	61	37	financial	financial	ADJ
fbem-4353	61	38	risk	risk	NOUN
fbem-4353	61	39	.	.	PUNCT
fbem-4353	62	1	moreover	moreover	ADV
fbem-4353	62	2	,	,	PUNCT
fbem-4353	62	3	in	in	ADP
fbem-4353	62	4	terms	term	NOUN
fbem-4353	62	5	of	of	ADP
fbem-4353	62	6	financial	financial	ADJ
fbem-4353	62	7	logic	logic	NOUN
fbem-4353	62	8	,	,	PUNCT
fbem-4353	62	9	revenue	revenue	NOUN
fbem-4353	62	10	growth	growth	NOUN
fbem-4353	62	11	rate	rate	NOUN
fbem-4353	62	12	changes	change	NOUN
fbem-4353	62	13	in	in	ADP
fbem-4353	62	14	roughly	roughly	ADV
fbem-4353	62	15	the	the	DET
fbem-4353	62	16	same	same	ADJ
fbem-4353	62	17	direction	direction	NOUN
fbem-4353	62	18	as	as	ADP
fbem-4353	62	19	gross	gross	ADJ
fbem-4353	62	20	margins	margin	NOUN
fbem-4353	62	21	.	.	PUNCT
fbem-4353	63	1	the	the	DET
fbem-4353	63	2	revenue	revenue	NOUN
fbem-4353	63	3	growth	growth	NOUN
fbem-4353	63	4	rate	rate	NOUN
fbem-4353	63	5	and	and	CCONJ
fbem-4353	63	6	gross	gross	ADJ
fbem-4353	63	7	margin	margin	NOUN
fbem-4353	63	8	of	of	ADP
fbem-4353	63	9	kangmei	kangmei	PROPN
fbem-4353	63	10	pharmaceuticals	pharmaceutical	NOUN
fbem-4353	63	11	and	and	CCONJ
fbem-4353	63	12	kangdexin	kangdexin	PROPN
fbem-4353	63	13	even	even	ADV
fbem-4353	63	14	show	show	VERB
fbem-4353	63	15	an	an	DET
fbem-4353	63	16	inverse	inverse	NOUN
fbem-4353	63	17	growth	growth	NOUN
fbem-4353	63	18	.	.	PUNCT
fbem-4353	64	1	figure	figure	NOUN
fbem-4353	64	2	1	1	NUM
fbem-4353	64	3	.	.	PUNCT
fbem-4353	65	1	kangmei	kangmei	PROPN
fbem-4353	65	2	's	's	PART
fbem-4353	65	3	revenue	revenue	NOUN
fbem-4353	65	4	growth	growth	NOUN
fbem-4353	65	5	rate	rate	NOUN
fbem-4353	65	6	and	and	CCONJ
fbem-4353	65	7	gross	gross	ADJ
fbem-4353	65	8	profit	profit	NOUN
fbem-4353	65	9	rate	rate	NOUN
fbem-4353	65	10	figure	figure	NOUN
fbem-4353	65	11	2	2	NUM
fbem-4353	65	12	.	.	PUNCT
fbem-4353	66	1	kangdexin	kangdexin	PROPN
fbem-4353	66	2	's	's	PART
fbem-4353	66	3	revenue	revenue	NOUN
fbem-4353	66	4	growth	growth	NOUN
fbem-4353	66	5	rate	rate	NOUN
fbem-4353	66	6	and	and	CCONJ
fbem-4353	66	7	gross	gross	ADJ
fbem-4353	66	8	profit	profit	NOUN
fbem-4353	66	9	rate	rate	NOUN
fbem-4353	66	10	0	0	NUM
fbem-4353	66	11	%	%	NOUN
fbem-4353	66	12	5	5	NUM
fbem-4353	66	13	%	%	NOUN
fbem-4353	66	14	10	10	NUM
fbem-4353	66	15	%	%	NOUN
fbem-4353	66	16	15	15	NUM
fbem-4353	66	17	%	%	NOUN
fbem-4353	66	18	20	20	NUM
fbem-4353	66	19	%	%	NOUN
fbem-4353	66	20	25	25	NUM
fbem-4353	66	21	%	%	NOUN
fbem-4353	66	22	30	30	NUM
fbem-4353	66	23	%	%	NOUN
fbem-4353	66	24	35	35	NUM
fbem-4353	66	25	%	%	NOUN
fbem-4353	66	26	40	40	NUM
fbem-4353	66	27	%	%	NOUN
fbem-4353	66	28	45	45	NUM
fbem-4353	66	29	%	%	NOUN
fbem-4353	66	30	2015	2015	NUM
fbem-4353	66	31	2016	2016	NUM
fbem-4353	66	32	2017	2017	NUM
fbem-4353	66	33	2018	2018	NUM
fbem-4353	66	34	industry	industry	NOUN
fbem-4353	66	35	gross	gross	ADJ
fbem-4353	66	36	profit	profit	NOUN
fbem-4353	66	37	margin	margin	NOUN
fbem-4353	66	38	kangmei	kangmei	PROPN
fbem-4353	66	39	's	's	PART
fbem-4353	66	40	gross	gross	ADJ
fbem-4353	66	41	profit	profit	NOUN
fbem-4353	66	42	margin	margin	NOUN
fbem-4353	66	43	kangmei	kangmei	PROPN
fbem-4353	66	44	's	's	PART
fbem-4353	66	45	revenue	revenue	NOUN
fbem-4353	66	46	growth	growth	NOUN
fbem-4353	66	47	rate	rate	NOUN
fbem-4353	66	48	0	0	NUM
fbem-4353	66	49	%	%	NOUN
fbem-4353	66	50	5	5	NUM
fbem-4353	66	51	%	%	NOUN
fbem-4353	66	52	10	10	NUM
fbem-4353	66	53	%	%	NOUN
fbem-4353	66	54	15	15	NUM
fbem-4353	66	55	%	%	NOUN
fbem-4353	66	56	20	20	NUM
fbem-4353	66	57	%	%	NOUN
fbem-4353	66	58	25	25	NUM
fbem-4353	66	59	%	%	NOUN
fbem-4353	66	60	30	30	NUM
fbem-4353	66	61	%	%	NOUN
fbem-4353	66	62	35	35	NUM
fbem-4353	66	63	%	%	NOUN
fbem-4353	66	64	40	40	NUM
fbem-4353	66	65	%	%	NOUN
fbem-4353	66	66	45	45	NUM
fbem-4353	66	67	%	%	NOUN
fbem-4353	66	68	50	50	NUM
fbem-4353	66	69	%	%	NOUN
fbem-4353	66	70	2015	2015	NUM
fbem-4353	66	71	2016	2016	NUM
fbem-4353	66	72	2017	2017	NUM
fbem-4353	66	73	2018	2018	NUM
fbem-4353	66	74	kangdexin	kangdexin	PROPN
fbem-4353	66	75	's	's	PART
fbem-4353	66	76	gross	gross	ADJ
fbem-4353	66	77	profit	profit	NOUN
fbem-4353	66	78	margin	margin	NOUN
fbem-4353	66	79	kangdexin	kangdexin	PROPN
fbem-4353	66	80	's	's	PART
fbem-4353	66	81	revenue	revenue	NOUN
fbem-4353	66	82	growth	growth	NOUN
fbem-4353	66	83	rate	rate	NOUN
fbem-4353	66	84	industry	industry	NOUN
fbem-4353	66	85	gross	gross	ADJ
fbem-4353	66	86	profit	profit	NOUN
fbem-4353	66	87	margin	margin	NOUN
fbem-4353	66	88	18	18	NUM
fbem-4353	66	89	3.3	3.3	NUM
fbem-4353	66	90	.	.	PUNCT
fbem-4353	67	1	non	non	ADJ
fbem-4353	67	2	-	-	ADJ
fbem-4353	67	3	financial	financial	ADJ
fbem-4353	67	4	information	information	NOUN
fbem-4353	67	5	analysis	analysis	NOUN
fbem-4353	67	6	3.3.1	3.3.1	NUM
fbem-4353	67	7	.	.	PUNCT
fbem-4353	67	8	vendor	vendor	NOUN
fbem-4353	67	9	and	and	CCONJ
fbem-4353	67	10	customer	customer	NOUN
fbem-4353	67	11	exception	exception	NOUN
fbem-4353	67	12	the	the	DET
fbem-4353	67	13	commercial	commercial	ADJ
fbem-4353	67	14	substance	substance	NOUN
fbem-4353	67	15	and	and	CCONJ
fbem-4353	67	16	sound	sound	NOUN
fbem-4353	67	17	business	business	NOUN
fbem-4353	67	18	logic	logic	NOUN
fbem-4353	67	19	of	of	ADP
fbem-4353	67	20	an	an	DET
fbem-4353	67	21	enterprise	enterprise	NOUN
fbem-4353	67	22	's	's	PART
fbem-4353	67	23	transactions	transaction	NOUN
fbem-4353	67	24	with	with	ADP
fbem-4353	67	25	significant	significant	ADJ
fbem-4353	67	26	suppliers	supplier	NOUN
fbem-4353	67	27	and	and	CCONJ
fbem-4353	67	28	customers	customer	NOUN
fbem-4353	67	29	are	be	AUX
fbem-4353	67	30	key	key	ADJ
fbem-4353	67	31	control	control	NOUN
fbem-4353	67	32	activities	activity	NOUN
fbem-4353	67	33	.	.	PUNCT
fbem-4353	68	1	the	the	DET
fbem-4353	68	2	presence	presence	NOUN
fbem-4353	68	3	of	of	ADP
fbem-4353	68	4	related	related	ADJ
fbem-4353	68	5	parties	party	NOUN
fbem-4353	68	6	or	or	CCONJ
fbem-4353	68	7	hidden	hide	VERB
fbem-4353	68	8	related	related	ADJ
fbem-4353	68	9	parties	party	NOUN
fbem-4353	68	10	in	in	ADP
fbem-4353	68	11	the	the	DET
fbem-4353	68	12	top	top	ADJ
fbem-4353	68	13	five	five	NUM
fbem-4353	68	14	customers	customer	NOUN
fbem-4353	68	15	,	,	PUNCT
fbem-4353	68	16	frequent	frequent	ADJ
fbem-4353	68	17	changes	change	NOUN
fbem-4353	68	18	in	in	ADP
fbem-4353	68	19	major	major	ADJ
fbem-4353	68	20	customers	customer	NOUN
fbem-4353	68	21	and	and	CCONJ
fbem-4353	68	22	suppliers	supplier	NOUN
fbem-4353	68	23	are	be	AUX
fbem-4353	68	24	unusual	unusual	ADJ
fbem-4353	68	25	characteristics	characteristic	NOUN
fbem-4353	68	26	.	.	PUNCT
fbem-4353	69	1	taking	take	VERB
fbem-4353	69	2	kangmei	kangmei	ADJ
fbem-4353	69	3	pharmaceutical	pharmaceutical	NOUN
fbem-4353	69	4	as	as	ADP
fbem-4353	69	5	an	an	DET
fbem-4353	69	6	example	example	NOUN
fbem-4353	69	7	,	,	PUNCT
fbem-4353	69	8	from	from	ADP
fbem-4353	69	9	the	the	DET
fbem-4353	69	10	perspective	perspective	NOUN
fbem-4353	69	11	of	of	ADP
fbem-4353	69	12	suppliers	supplier	NOUN
fbem-4353	69	13	,	,	PUNCT
fbem-4353	69	14	the	the	DET
fbem-4353	69	15	top	top	ADJ
fbem-4353	69	16	5	5	NUM
fbem-4353	69	17	suppliers	supplier	NOUN
fbem-4353	69	18	of	of	ADP
fbem-4353	69	19	kangmei	kangmei	PROPN
fbem-4353	69	20	pharmaceutical	pharmaceutical	PROPN
fbem-4353	69	21	's	's	PART
fbem-4353	69	22	chinese	chinese	ADJ
fbem-4353	69	23	herbal	herbal	ADJ
fbem-4353	69	24	medicine	medicine	NOUN
fbem-4353	69	25	trading	trading	NOUN
fbem-4353	69	26	business	business	NOUN
fbem-4353	69	27	in	in	ADP
fbem-4353	69	28	2018	2018	NUM
fbem-4353	69	29	are	be	AUX
fbem-4353	69	30	all	all	DET
fbem-4353	69	31	individuals	individual	NOUN
fbem-4353	69	32	,	,	PUNCT
fbem-4353	69	33	while	while	SCONJ
fbem-4353	69	34	the	the	DET
fbem-4353	69	35	top	top	ADJ
fbem-4353	69	36	5	5	NUM
fbem-4353	69	37	suppliers	supplier	NOUN
fbem-4353	69	38	of	of	ADP
fbem-4353	69	39	raw	raw	ADJ
fbem-4353	69	40	materials	material	NOUN
fbem-4353	69	41	for	for	ADP
fbem-4353	69	42	chinese	chinese	ADJ
fbem-4353	69	43	herbal	herbal	ADJ
fbem-4353	69	44	medicine	medicine	NOUN
fbem-4353	69	45	are	be	AUX
fbem-4353	69	46	all	all	DET
fbem-4353	69	47	enterprises	enterprise	NOUN
fbem-4353	69	48	,	,	PUNCT
fbem-4353	69	49	while	while	SCONJ
fbem-4353	69	50	the	the	DET
fbem-4353	69	51	inventory	inventory	NOUN
fbem-4353	69	52	of	of	ADP
fbem-4353	69	53	chinese	chinese	ADJ
fbem-4353	69	54	herbal	herbal	ADJ
fbem-4353	69	55	medicine	medicine	NOUN
fbem-4353	69	56	in	in	ADP
fbem-4353	69	57	both	both	DET
fbem-4353	69	58	cases	case	NOUN
fbem-4353	69	59	has	have	VERB
fbem-4353	69	60	different	different	ADJ
fbem-4353	69	61	procurement	procurement	NOUN
fbem-4353	69	62	channels	channel	NOUN
fbem-4353	69	63	.	.	PUNCT
fbem-4353	70	1	moreover	moreover	ADV
fbem-4353	70	2	,	,	PUNCT
fbem-4353	70	3	individual	individual	ADJ
fbem-4353	70	4	suppliers	supplier	NOUN
fbem-4353	70	5	are	be	AUX
fbem-4353	70	6	more	more	ADV
fbem-4353	70	7	difficult	difficult	ADJ
fbem-4353	70	8	to	to	PART
fbem-4353	70	9	collect	collect	VERB
fbem-4353	70	10	and	and	CCONJ
fbem-4353	70	11	grant	grant	VERB
fbem-4353	70	12	credit	credit	NOUN
fbem-4353	70	13	,	,	PUNCT
fbem-4353	70	14	relatively	relatively	ADV
fbem-4353	70	15	fragmented	fragmented	ADJ
fbem-4353	70	16	in	in	ADP
fbem-4353	70	17	distribution	distribution	NOUN
fbem-4353	70	18	and	and	CCONJ
fbem-4353	70	19	more	more	ADV
fbem-4353	70	20	difficult	difficult	ADJ
fbem-4353	70	21	to	to	PART
fbem-4353	70	22	track	track	VERB
fbem-4353	70	23	,	,	PUNCT
fbem-4353	70	24	but	but	CCONJ
fbem-4353	70	25	the	the	DET
fbem-4353	70	26	amount	amount	NOUN
fbem-4353	70	27	of	of	ADP
fbem-4353	70	28	transactions	transaction	NOUN
fbem-4353	70	29	between	between	ADP
fbem-4353	70	30	kangmei	kangmei	PROPN
fbem-4353	70	31	pharmaceutical	pharmaceutical	NOUN
fbem-4353	70	32	and	and	CCONJ
fbem-4353	70	33	individual	individual	ADJ
fbem-4353	70	34	suppliers	supplier	NOUN
fbem-4353	70	35	is	be	AUX
fbem-4353	70	36	much	much	ADV
fbem-4353	70	37	higher	high	ADJ
fbem-4353	70	38	than	than	ADP
fbem-4353	70	39	that	that	PRON
fbem-4353	70	40	of	of	ADP
fbem-4353	70	41	corporate	corporate	ADJ
fbem-4353	70	42	suppliers	supplier	NOUN
fbem-4353	70	43	.	.	PUNCT
fbem-4353	71	1	on	on	ADP
fbem-4353	71	2	the	the	DET
fbem-4353	71	3	other	other	ADJ
fbem-4353	71	4	hand	hand	NOUN
fbem-4353	71	5	,	,	PUNCT
fbem-4353	71	6	from	from	ADP
fbem-4353	71	7	the	the	DET
fbem-4353	71	8	perspective	perspective	NOUN
fbem-4353	71	9	of	of	ADP
fbem-4353	71	10	customers	customer	NOUN
fbem-4353	71	11	,	,	PUNCT
fbem-4353	71	12	the	the	DET
fbem-4353	71	13	top	top	ADJ
fbem-4353	71	14	5	5	NUM
fbem-4353	71	15	customers	customer	NOUN
fbem-4353	71	16	of	of	ADP
fbem-4353	71	17	the	the	DET
fbem-4353	71	18	inventory	inventory	NOUN
fbem-4353	71	19	of	of	ADP
fbem-4353	71	20	chinese	chinese	ADJ
fbem-4353	71	21	herbal	herbal	ADJ
fbem-4353	71	22	medicines	medicine	NOUN
fbem-4353	71	23	in	in	ADP
fbem-4353	71	24	the	the	DET
fbem-4353	71	25	inventory	inventory	NOUN
fbem-4353	71	26	goods	good	NOUN
fbem-4353	71	27	are	be	AUX
fbem-4353	71	28	also	also	ADV
fbem-4353	71	29	individuals	individual	NOUN
fbem-4353	71	30	,	,	PUNCT
fbem-4353	71	31	while	while	SCONJ
fbem-4353	71	32	in	in	ADP
fbem-4353	71	33	the	the	DET
fbem-4353	71	34	information	information	NOUN
fbem-4353	71	35	disclosed	disclose	VERB
fbem-4353	71	36	in	in	ADP
fbem-4353	71	37	the	the	DET
fbem-4353	71	38	announcement	announcement	NOUN
fbem-4353	71	39	of	of	ADP
fbem-4353	71	40	kangmei	kangmei	PROPN
fbem-4353	71	41	pharmaceuticals	pharmaceutical	NOUN
fbem-4353	71	42	,	,	PUNCT
fbem-4353	71	43	it	it	PRON
fbem-4353	71	44	is	be	AUX
fbem-4353	71	45	stated	state	VERB
fbem-4353	71	46	that	that	SCONJ
fbem-4353	71	47	these	these	DET
fbem-4353	71	48	stocks	stock	NOUN
fbem-4353	71	49	are	be	AUX
fbem-4353	71	50	mainly	mainly	ADV
fbem-4353	71	51	directly	directly	ADV
fbem-4353	71	52	wholesaled	wholesale	VERB
fbem-4353	71	53	and	and	CCONJ
fbem-4353	71	54	retailed	retail	VERB
fbem-4353	71	55	to	to	ADP
fbem-4353	71	56	pharmaceutical	pharmaceutical	ADJ
fbem-4353	71	57	manufacturing	manufacturing	NOUN
fbem-4353	71	58	enterprises	enterprise	NOUN
fbem-4353	71	59	,	,	PUNCT
fbem-4353	71	60	chinese	chinese	ADJ
fbem-4353	71	61	herbal	herbal	ADJ
fbem-4353	71	62	beverage	beverage	NOUN
fbem-4353	71	63	enterprises	enterprise	NOUN
fbem-4353	71	64	and	and	CCONJ
fbem-4353	71	65	individual	individual	ADJ
fbem-4353	71	66	end	end	NOUN
fbem-4353	71	67	customers	customer	NOUN
fbem-4353	71	68	,	,	PUNCT
fbem-4353	71	69	which	which	PRON
fbem-4353	71	70	is	be	AUX
fbem-4353	71	71	not	not	PART
fbem-4353	71	72	consistent	consistent	ADJ
fbem-4353	71	73	with	with	ADP
fbem-4353	71	74	the	the	DET
fbem-4353	71	75	representation	representation	NOUN
fbem-4353	71	76	of	of	ADP
fbem-4353	71	77	the	the	DET
fbem-4353	71	78	sales	sale	NOUN
fbem-4353	71	79	policy	policy	NOUN
fbem-4353	71	80	in	in	ADP
fbem-4353	71	81	reality	reality	NOUN
fbem-4353	71	82	.	.	PUNCT
fbem-4353	72	1	in	in	ADP
fbem-4353	72	2	addition	addition	NOUN
fbem-4353	72	3	,	,	PUNCT
fbem-4353	72	4	the	the	DET
fbem-4353	72	5	gross	gross	ADJ
fbem-4353	72	6	profit	profit	NOUN
fbem-4353	72	7	rate	rate	NOUN
fbem-4353	72	8	of	of	ADP
fbem-4353	72	9	the	the	DET
fbem-4353	72	10	large	large	ADJ
fbem-4353	72	11	amount	amount	NOUN
fbem-4353	72	12	of	of	ADP
fbem-4353	72	13	chinese	chinese	ADJ
fbem-4353	72	14	herbal	herbal	ADJ
fbem-4353	72	15	medicine	medicine	NOUN
fbem-4353	72	16	trading	trading	NOUN
fbem-4353	72	17	business	business	NOUN
fbem-4353	72	18	,	,	PUNCT
fbem-4353	72	19	where	where	SCONJ
fbem-4353	72	20	both	both	CCONJ
fbem-4353	72	21	the	the	DET
fbem-4353	72	22	customers	customer	NOUN
fbem-4353	72	23	and	and	CCONJ
fbem-4353	72	24	suppliers	supplier	NOUN
fbem-4353	72	25	are	be	AUX
fbem-4353	72	26	individuals	individual	NOUN
fbem-4353	72	27	,	,	PUNCT
fbem-4353	72	28	is	be	AUX
fbem-4353	72	29	much	much	ADV
fbem-4353	72	30	higher	high	ADJ
fbem-4353	72	31	than	than	ADP
fbem-4353	72	32	that	that	PRON
fbem-4353	72	33	of	of	ADP
fbem-4353	72	34	the	the	DET
fbem-4353	72	35	same	same	ADJ
fbem-4353	72	36	industry	industry	NOUN
fbem-4353	72	37	.	.	PUNCT
fbem-4353	73	1	the	the	DET
fbem-4353	73	2	reasonableness	reasonableness	NOUN
fbem-4353	73	3	of	of	ADP
fbem-4353	73	4	this	this	DET
fbem-4353	73	5	business	business	NOUN
fbem-4353	73	6	needs	need	VERB
fbem-4353	73	7	to	to	PART
fbem-4353	73	8	be	be	AUX
fbem-4353	73	9	further	far	ADV
fbem-4353	73	10	confirmed	confirm	VERB
fbem-4353	73	11	as	as	ADP
fbem-4353	73	12	to	to	ADP
fbem-4353	73	13	whether	whether	SCONJ
fbem-4353	73	14	there	there	PRON
fbem-4353	73	15	is	be	VERB
fbem-4353	73	16	commercial	commercial	ADJ
fbem-4353	73	17	substance	substance	NOUN
fbem-4353	73	18	and	and	CCONJ
fbem-4353	73	19	whether	whether	SCONJ
fbem-4353	73	20	it	it	PRON
fbem-4353	73	21	is	be	AUX
fbem-4353	73	22	in	in	ADP
fbem-4353	73	23	line	line	NOUN
fbem-4353	73	24	with	with	ADP
fbem-4353	73	25	the	the	DET
fbem-4353	73	26	characteristics	characteristic	NOUN
fbem-4353	73	27	of	of	ADP
fbem-4353	73	28	the	the	DET
fbem-4353	73	29	industry	industry	NOUN
fbem-4353	73	30	and	and	CCONJ
fbem-4353	73	31	the	the	DET
fbem-4353	73	32	internal	internal	ADJ
fbem-4353	73	33	control	control	NOUN
fbem-4353	73	34	requirements	requirement	NOUN
fbem-4353	73	35	of	of	ADP
fbem-4353	73	36	the	the	DET
fbem-4353	73	37	enterprise	enterprise	NOUN
fbem-4353	73	38	.	.	PUNCT
fbem-4353	74	1	3.3.2	3.3.2	X
fbem-4353	74	2	.	.	X
fbem-4353	74	3	high	high	ADJ
fbem-4353	74	4	proportion	proportion	NOUN
fbem-4353	74	5	of	of	ADP
fbem-4353	74	6	equity	equity	NOUN
fbem-4353	74	7	pledged	pledge	VERB
fbem-4353	74	8	or	or	CCONJ
fbem-4353	74	9	frozen	freeze	VERB
fbem-4353	74	10	by	by	ADP
fbem-4353	74	11	controlling	control	VERB
fbem-4353	74	12	shareholders	shareholder	NOUN
fbem-4353	74	13	in	in	ADP
fbem-4353	74	14	the	the	DET
fbem-4353	74	15	case	case	NOUN
fbem-4353	74	16	of	of	ADP
fbem-4353	74	17	a	a	DET
fbem-4353	74	18	controlling	control	VERB
fbem-4353	74	19	shareholder	shareholder	NOUN
fbem-4353	74	20	pledging	pledge	VERB
fbem-4353	74	21	a	a	DET
fbem-4353	74	22	high	high	ADJ
fbem-4353	74	23	percentage	percentage	NOUN
fbem-4353	74	24	of	of	ADP
fbem-4353	74	25	the	the	DET
fbem-4353	74	26	company	company	NOUN
fbem-4353	74	27	's	's	PART
fbem-4353	74	28	shares	share	NOUN
fbem-4353	74	29	,	,	PUNCT
fbem-4353	74	30	it	it	PRON
fbem-4353	74	31	is	be	AUX
fbem-4353	74	32	necessary	necessary	ADJ
fbem-4353	74	33	to	to	PART
fbem-4353	74	34	maintain	maintain	VERB
fbem-4353	74	35	the	the	DET
fbem-4353	74	36	stock	stock	NOUN
fbem-4353	74	37	price	price	NOUN
fbem-4353	74	38	in	in	ADP
fbem-4353	74	39	order	order	NOUN
fbem-4353	74	40	to	to	PART
fbem-4353	74	41	prevent	prevent	VERB
fbem-4353	74	42	the	the	DET
fbem-4353	74	43	stock	stock	NOUN
fbem-4353	74	44	from	from	ADP
fbem-4353	74	45	bursting	burst	VERB
fbem-4353	74	46	.	.	PUNCT
fbem-4353	75	1	the	the	DET
fbem-4353	75	2	prerequisite	prerequisite	NOUN
fbem-4353	75	3	for	for	ADP
fbem-4353	75	4	ensuring	ensure	VERB
fbem-4353	75	5	a	a	DET
fbem-4353	75	6	stable	stable	ADJ
fbem-4353	75	7	share	share	NOUN
fbem-4353	75	8	price	price	NOUN
fbem-4353	75	9	is	be	AUX
fbem-4353	75	10	that	that	SCONJ
fbem-4353	75	11	the	the	DET
fbem-4353	75	12	company	company	NOUN
fbem-4353	75	13	has	have	VERB
fbem-4353	75	14	a	a	DET
fbem-4353	75	15	good	good	ADJ
fbem-4353	75	16	financial	financial	ADJ
fbem-4353	75	17	position	position	NOUN
fbem-4353	75	18	and	and	CCONJ
fbem-4353	75	19	business	business	NOUN
fbem-4353	75	20	expectations	expectation	NOUN
fbem-4353	75	21	,	,	PUNCT
fbem-4353	75	22	which	which	PRON
fbem-4353	75	23	is	be	AUX
fbem-4353	75	24	most	most	ADV
fbem-4353	75	25	intuitively	intuitively	ADV
fbem-4353	75	26	reflected	reflect	VERB
fbem-4353	75	27	in	in	ADP
fbem-4353	75	28	the	the	DET
fbem-4353	75	29	financial	financial	ADJ
fbem-4353	75	30	statement	statement	NOUN
fbem-4353	75	31	data	datum	NOUN
fbem-4353	75	32	.	.	PUNCT
fbem-4353	76	1	at	at	ADP
fbem-4353	76	2	this	this	DET
fbem-4353	76	3	point	point	NOUN
fbem-4353	76	4	,	,	PUNCT
fbem-4353	76	5	fraud	fraud	NOUN
fbem-4353	76	6	becomes	become	VERB
fbem-4353	76	7	the	the	DET
fbem-4353	76	8	most	most	ADV
fbem-4353	76	9	direct	direct	ADJ
fbem-4353	76	10	and	and	CCONJ
fbem-4353	76	11	effective	effective	ADJ
fbem-4353	76	12	way	way	NOUN
fbem-4353	76	13	to	to	PART
fbem-4353	76	14	"	"	PUNCT
fbem-4353	76	15	spruce	spruce	VERB
fbem-4353	76	16	up	up	ADP
fbem-4353	76	17	"	"	PUNCT
fbem-4353	76	18	the	the	DET
fbem-4353	76	19	financial	financial	ADJ
fbem-4353	76	20	statements	statement	NOUN
fbem-4353	76	21	.	.	PUNCT
fbem-4353	77	1	on	on	ADP
fbem-4353	77	2	the	the	DET
fbem-4353	77	3	other	other	ADJ
fbem-4353	77	4	hand	hand	NOUN
fbem-4353	77	5	,	,	PUNCT
fbem-4353	77	6	in	in	ADP
fbem-4353	77	7	the	the	DET
fbem-4353	77	8	case	case	NOUN
fbem-4353	77	9	of	of	ADP
fbem-4353	77	10	insufficient	insufficient	ADJ
fbem-4353	77	11	capital	capital	NOUN
fbem-4353	77	12	,	,	PUNCT
fbem-4353	77	13	the	the	DET
fbem-4353	77	14	major	major	ADJ
fbem-4353	77	15	shareholders	shareholder	NOUN
fbem-4353	77	16	are	be	AUX
fbem-4353	77	17	likely	likely	ADJ
fbem-4353	77	18	to	to	PART
fbem-4353	77	19	cooperate	cooperate	VERB
fbem-4353	77	20	through	through	ADP
fbem-4353	77	21	financial	financial	ADJ
fbem-4353	77	22	fraud	fraud	NOUN
fbem-4353	77	23	to	to	PART
fbem-4353	77	24	realize	realize	VERB
fbem-4353	77	25	the	the	DET
fbem-4353	77	26	act	act	NOUN
fbem-4353	77	27	of	of	ADP
fbem-4353	77	28	emptying	empty	VERB
fbem-4353	77	29	the	the	DET
fbem-4353	77	30	company	company	NOUN
fbem-4353	77	31	's	's	PART
fbem-4353	77	32	capital	capital	NOUN
fbem-4353	77	33	.	.	PUNCT
fbem-4353	78	1	the	the	DET
fbem-4353	78	2	controlling	control	VERB
fbem-4353	78	3	shareholders	shareholder	NOUN
fbem-4353	78	4	of	of	ADP
fbem-4353	78	5	kangdexin	kangdexin	PROPN
fbem-4353	78	6	and	and	CCONJ
fbem-4353	78	7	kangmei	kangmei	PROPN
fbem-4353	78	8	pharmaceuticals	pharmaceutical	NOUN
fbem-4353	78	9	are	be	AUX
fbem-4353	78	10	the	the	DET
fbem-4353	78	11	promoters	promoter	NOUN
fbem-4353	78	12	of	of	ADP
fbem-4353	78	13	the	the	DET
fbem-4353	78	14	companies	company	NOUN
fbem-4353	78	15	,	,	PUNCT
fbem-4353	78	16	and	and	CCONJ
fbem-4353	78	17	they	they	PRON
fbem-4353	78	18	always	always	ADV
fbem-4353	78	19	hold	hold	VERB
fbem-4353	78	20	the	the	DET
fbem-4353	78	21	decision	decision	NOUN
fbem-4353	78	22	-	-	PUNCT
fbem-4353	78	23	making	make	VERB
fbem-4353	78	24	power	power	NOUN
fbem-4353	78	25	of	of	ADP
fbem-4353	78	26	the	the	DET
fbem-4353	78	27	companies	company	NOUN
fbem-4353	78	28	in	in	ADP
fbem-4353	78	29	important	important	ADJ
fbem-4353	78	30	matters	matter	NOUN
fbem-4353	78	31	and	and	CCONJ
fbem-4353	78	32	play	play	VERB
fbem-4353	78	33	a	a	DET
fbem-4353	78	34	pivotal	pivotal	ADJ
fbem-4353	78	35	role	role	NOUN
fbem-4353	78	36	in	in	ADP
fbem-4353	78	37	the	the	DET
fbem-4353	78	38	daily	daily	ADJ
fbem-4353	78	39	operation	operation	NOUN
fbem-4353	78	40	of	of	ADP
fbem-4353	78	41	the	the	DET
fbem-4353	78	42	companies	company	NOUN
fbem-4353	78	43	.	.	PUNCT
fbem-4353	79	1	the	the	DET
fbem-4353	79	2	controlling	control	VERB
fbem-4353	79	3	shareholder	shareholder	NOUN
fbem-4353	79	4	of	of	ADP
fbem-4353	79	5	kangdexin	kangdexin	PROPN
fbem-4353	79	6	appropriated	appropriate	VERB
fbem-4353	79	7	nearly	nearly	ADV
fbem-4353	79	8	15	15	NUM
fbem-4353	79	9	billion	billion	NUM
fbem-4353	79	10	yuan	yuan	NOUN
fbem-4353	79	11	of	of	ADP
fbem-4353	79	12	the	the	DET
fbem-4353	79	13	listed	list	VERB
fbem-4353	79	14	company	company	NOUN
fbem-4353	79	15	's	's	PART
fbem-4353	79	16	funds	fund	NOUN
fbem-4353	79	17	,	,	PUNCT
fbem-4353	79	18	while	while	SCONJ
fbem-4353	79	19	the	the	DET
fbem-4353	79	20	controlling	control	VERB
fbem-4353	79	21	shareholder	shareholder	NOUN
fbem-4353	79	22	of	of	ADP
fbem-4353	79	23	kangmei	kangmei	PROPN
fbem-4353	79	24	pharmaceuticals	pharmaceutical	NOUN
fbem-4353	79	25	acquired	acquire	VERB
fbem-4353	79	26	the	the	DET
fbem-4353	79	27	company	company	NOUN
fbem-4353	79	28	's	's	PART
fbem-4353	79	29	shares	share	NOUN
fbem-4353	79	30	for	for	ADP
fbem-4353	79	31	9	9	NUM
fbem-4353	79	32	billion	billion	NUM
fbem-4353	79	33	yuan	yuan	NOUN
fbem-4353	79	34	through	through	ADP
fbem-4353	79	35	the	the	DET
fbem-4353	79	36	funds	fund	NOUN
fbem-4353	79	37	of	of	ADP
fbem-4353	79	38	its	its	PRON
fbem-4353	79	39	affiliated	affiliated	ADJ
fbem-4353	79	40	companies	company	NOUN
fbem-4353	79	41	.	.	PUNCT
fbem-4353	80	1	the	the	DET
fbem-4353	80	2	controlling	control	VERB
fbem-4353	80	3	shareholders	shareholder	NOUN
fbem-4353	80	4	of	of	ADP
fbem-4353	80	5	the	the	DET
fbem-4353	80	6	two	two	NUM
fbem-4353	80	7	companies	company	NOUN
fbem-4353	80	8	treated	treat	VERB
fbem-4353	80	9	the	the	DET
fbem-4353	80	10	listed	list	VERB
fbem-4353	80	11	companies	company	NOUN
fbem-4353	80	12	as	as	ADP
fbem-4353	80	13	cash	cash	NOUN
fbem-4353	80	14	machines	machine	NOUN
fbem-4353	80	15	,	,	PUNCT
fbem-4353	80	16	lost	lose	VERB
fbem-4353	80	17	their	their	PRON
fbem-4353	80	18	bottom	bottom	ADJ
fbem-4353	80	19	line	line	NOUN
fbem-4353	80	20	of	of	ADP
fbem-4353	80	21	integrity	integrity	NOUN
fbem-4353	80	22	,	,	PUNCT
fbem-4353	80	23	touched	touch	VERB
fbem-4353	80	24	the	the	DET
fbem-4353	80	25	edge	edge	NOUN
fbem-4353	80	26	of	of	ADP
fbem-4353	80	27	the	the	DET
fbem-4353	80	28	law	law	NOUN
fbem-4353	80	29	,	,	PUNCT
fbem-4353	80	30	and	and	CCONJ
fbem-4353	80	31	the	the	DET
fbem-4353	80	32	internal	internal	ADJ
fbem-4353	80	33	controls	control	NOUN
fbem-4353	80	34	of	of	ADP
fbem-4353	80	35	the	the	DET
fbem-4353	80	36	companies	company	NOUN
fbem-4353	80	37	were	be	AUX
fbem-4353	80	38	virtually	virtually	ADV
fbem-4353	80	39	null	null	ADJ
fbem-4353	80	40	and	and	CCONJ
fbem-4353	80	41	void	void	ADJ
fbem-4353	80	42	.	.	PUNCT
fbem-4353	81	1	kangdexin	kangdexin	PROPN
fbem-4353	81	2	's	's	PART
fbem-4353	81	3	controlling	control	VERB
fbem-4353	81	4	shareholder	shareholder	NOUN
fbem-4353	81	5	,	,	PUNCT
fbem-4353	81	6	kangde	kangde	NOUN
fbem-4353	81	7	group	group	NOUN
fbem-4353	81	8	,	,	PUNCT
fbem-4353	81	9	had	have	VERB
fbem-4353	81	10	its	its	PRON
fbem-4353	81	11	2,835,200	2,835,200	NUM
fbem-4353	81	12	shares	share	NOUN
fbem-4353	81	13	in	in	ADP
fbem-4353	81	14	the	the	DET
fbem-4353	81	15	company	company	NOUN
fbem-4353	81	16	frozen	freeze	VERB
fbem-4353	81	17	in	in	ADP
fbem-4353	81	18	late	late	ADJ
fbem-4353	81	19	august	august	PROPN
fbem-4353	81	20	2018	2018	NUM
fbem-4353	81	21	due	due	ADP
fbem-4353	81	22	to	to	ADP
fbem-4353	81	23	a	a	DET
fbem-4353	81	24	contract	contract	NOUN
fbem-4353	81	25	dispute	dispute	NOUN
fbem-4353	81	26	.	.	PUNCT
fbem-4353	82	1	by	by	ADP
fbem-4353	82	2	this	this	DET
fbem-4353	82	3	point	point	NOUN
fbem-4353	82	4	,	,	PUNCT
fbem-4353	82	5	the	the	DET
fbem-4353	82	6	pledged	pledge	VERB
fbem-4353	82	7	shares	share	NOUN
fbem-4353	82	8	of	of	ADP
fbem-4353	82	9	conde	conde	PROPN
fbem-4353	82	10	had	have	AUX
fbem-4353	82	11	reached	reach	VERB
fbem-4353	82	12	91.53	91.53	NUM
fbem-4353	82	13	%	%	NOUN
fbem-4353	82	14	,	,	PUNCT
fbem-4353	82	15	and	and	CCONJ
fbem-4353	82	16	on	on	ADP
fbem-4353	82	17	january	january	PROPN
fbem-4353	82	18	3rd	3rd	NOUN
fbem-4353	82	19	of	of	ADP
fbem-4353	82	20	this	this	DET
fbem-4353	82	21	year	year	NOUN
fbem-4353	82	22	,	,	PUNCT
fbem-4353	82	23	it	it	PRON
fbem-4353	82	24	reached	reach	VERB
fbem-4353	82	25	99.45	99.45	NUM
fbem-4353	82	26	%	%	NOUN
fbem-4353	82	27	.	.	PUNCT
fbem-4353	83	1	at	at	ADP
fbem-4353	83	2	the	the	DET
fbem-4353	83	3	end	end	NOUN
fbem-4353	83	4	of	of	ADP
fbem-4353	83	5	january	january	PROPN
fbem-4353	83	6	2018	2018	NUM
fbem-4353	83	7	,	,	PUNCT
fbem-4353	83	8	the	the	DET
fbem-4353	83	9	percentage	percentage	NOUN
fbem-4353	83	10	of	of	ADP
fbem-4353	83	11	shares	share	NOUN
fbem-4353	83	12	held	hold	VERB
fbem-4353	83	13	by	by	ADP
fbem-4353	83	14	the	the	DET
fbem-4353	83	15	controlling	control	VERB
fbem-4353	83	16	shareholder	shareholder	NOUN
fbem-4353	83	17	of	of	ADP
fbem-4353	83	18	kangmei	kangmei	PROPN
fbem-4353	83	19	pharmaceuticals	pharmaceutical	NOUN
fbem-4353	83	20	had	have	AUX
fbem-4353	83	21	reached	reach	VERB
fbem-4353	83	22	90.08	90.08	NUM
fbem-4353	83	23	%	%	NOUN
fbem-4353	83	24	,	,	PUNCT
fbem-4353	83	25	while	while	SCONJ
fbem-4353	83	26	on	on	ADP
fbem-4353	83	27	november	november	PROPN
fbem-4353	83	28	29	29	NUM
fbem-4353	83	29	,	,	PUNCT
fbem-4353	83	30	2018	2018	NUM
fbem-4353	83	31	,	,	PUNCT
fbem-4353	83	32	its	its	PRON
fbem-4353	83	33	pledge	pledge	NOUN
fbem-4353	83	34	ratio	ratio	NOUN
fbem-4353	83	35	reached	reach	VERB
fbem-4353	83	36	99.53	99.53	NUM
fbem-4353	83	37	%	%	NOUN
fbem-4353	83	38	.	.	PUNCT
fbem-4353	84	1	the	the	DET
fbem-4353	84	2	controlling	control	VERB
fbem-4353	84	3	shareholders	shareholder	NOUN
fbem-4353	84	4	of	of	ADP
fbem-4353	84	5	the	the	DET
fbem-4353	84	6	two	two	NUM
fbem-4353	84	7	major	major	ADJ
fbem-4353	84	8	companies	company	NOUN
fbem-4353	84	9	had	have	VERB
fbem-4353	84	10	improper	improper	ADJ
fbem-4353	84	11	strategies	strategy	NOUN
fbem-4353	84	12	,	,	PUNCT
fbem-4353	84	13	blindly	blindly	ADV
fbem-4353	84	14	expanded	expand	VERB
fbem-4353	84	15	and	and	CCONJ
fbem-4353	84	16	fell	fall	VERB
fbem-4353	84	17	into	into	ADP
fbem-4353	84	18	difficulties	difficulty	NOUN
fbem-4353	84	19	,	,	PUNCT
fbem-4353	84	20	thus	thus	ADV
fbem-4353	84	21	taking	take	VERB
fbem-4353	84	22	risks	risk	NOUN
fbem-4353	84	23	and	and	CCONJ
fbem-4353	84	24	illegally	illegally	ADV
fbem-4353	84	25	appropriating	appropriate	VERB
fbem-4353	84	26	the	the	DET
fbem-4353	84	27	funds	fund	NOUN
fbem-4353	84	28	of	of	ADP
fbem-4353	84	29	the	the	DET
fbem-4353	84	30	listed	list	VERB
fbem-4353	84	31	companies	company	NOUN
fbem-4353	84	32	privately	privately	ADV
fbem-4353	84	33	or	or	CCONJ
fbem-4353	84	34	by	by	ADP
fbem-4353	84	35	instructing	instruct	VERB
fbem-4353	84	36	their	their	PRON
fbem-4353	84	37	interested	interested	ADJ
fbem-4353	84	38	parties	party	NOUN
fbem-4353	84	39	.	.	PUNCT
fbem-4353	85	1	4	4	X
fbem-4353	85	2	.	.	X
fbem-4353	85	3	countermeasures	countermeasure	NOUN
fbem-4353	85	4	against	against	ADP
fbem-4353	85	5	financial	financial	ADJ
fbem-4353	85	6	fraud	fraud	NOUN
fbem-4353	85	7	4.1	4.1	NUM
fbem-4353	85	8	.	.	PUNCT
fbem-4353	85	9	remain	remain	VERB
fbem-4353	85	10	professionally	professionally	ADV
fbem-4353	85	11	skeptical	skeptical	ADJ
fbem-4353	85	12	auditors	auditor	NOUN
fbem-4353	85	13	need	need	VERB
fbem-4353	85	14	to	to	PART
fbem-4353	85	15	maintain	maintain	VERB
fbem-4353	85	16	professional	professional	ADJ
fbem-4353	85	17	skepticism	skepticism	NOUN
fbem-4353	85	18	at	at	ADP
fbem-4353	85	19	all	all	DET
fbem-4353	85	20	times	time	NOUN
fbem-4353	85	21	in	in	ADP
fbem-4353	85	22	the	the	DET
fbem-4353	85	23	process	process	NOUN
fbem-4353	85	24	of	of	ADP
fbem-4353	85	25	performing	perform	VERB
fbem-4353	85	26	audit	audit	NOUN
fbem-4353	85	27	procedures	procedure	NOUN
fbem-4353	85	28	,	,	PUNCT
fbem-4353	85	29	and	and	CCONJ
fbem-4353	85	30	treat	treat	VERB
fbem-4353	85	31	the	the	DET
fbem-4353	85	32	economic	economic	ADJ
fbem-4353	85	33	matters	matter	NOUN
fbem-4353	85	34	of	of	ADP
fbem-4353	85	35	the	the	DET
fbem-4353	85	36	audited	audit	VERB
fbem-4353	85	37	entity	entity	NOUN
fbem-4353	85	38	with	with	ADP
fbem-4353	85	39	a	a	DET
fbem-4353	85	40	more	more	ADV
fbem-4353	85	41	prudent	prudent	ADJ
fbem-4353	85	42	attitude	attitude	NOUN
fbem-4353	85	43	compared	compare	VERB
fbem-4353	85	44	to	to	ADP
fbem-4353	85	45	general	general	ADJ
fbem-4353	85	46	enterprises	enterprise	NOUN
fbem-4353	85	47	,	,	PUNCT
fbem-4353	85	48	especially	especially	ADV
fbem-4353	85	49	key	key	ADJ
fbem-4353	85	50	matters	matter	NOUN
fbem-4353	85	51	affected	affect	VERB
fbem-4353	85	52	by	by	ADP
fbem-4353	85	53	the	the	DET
fbem-4353	85	54	characteristics	characteristic	NOUN
fbem-4353	85	55	of	of	ADP
fbem-4353	85	56	the	the	DET
fbem-4353	85	57	pharmaceutical	pharmaceutical	ADJ
fbem-4353	85	58	industry	industry	NOUN
fbem-4353	85	59	.	.	PUNCT
fbem-4353	86	1	to	to	PART
fbem-4353	86	2	pay	pay	VERB
fbem-4353	86	3	attention	attention	NOUN
fbem-4353	86	4	to	to	ADP
fbem-4353	86	5	abnormal	abnormal	ADJ
fbem-4353	86	6	figures	figure	NOUN
fbem-4353	86	7	and	and	CCONJ
fbem-4353	86	8	indicators	indicator	NOUN
fbem-4353	86	9	in	in	ADP
fbem-4353	86	10	a	a	DET
fbem-4353	86	11	timely	timely	ADJ
fbem-4353	86	12	manner	manner	NOUN
fbem-4353	86	13	,	,	PUNCT
fbem-4353	86	14	carry	carry	VERB
fbem-4353	86	15	out	out	ADP
fbem-4353	86	16	multidimensional	multidimensional	ADJ
fbem-4353	86	17	linkage	linkage	NOUN
fbem-4353	86	18	verification	verification	NOUN
fbem-4353	86	19	,	,	PUNCT
fbem-4353	86	20	determine	determine	VERB
fbem-4353	86	21	whether	whether	SCONJ
fbem-4353	86	22	the	the	DET
fbem-4353	86	23	reasons	reason	NOUN
fbem-4353	86	24	for	for	ADP
fbem-4353	86	25	the	the	DET
fbem-4353	86	26	appearance	appearance	NOUN
fbem-4353	86	27	of	of	ADP
fbem-4353	86	28	abnormal	abnormal	ADJ
fbem-4353	86	29	phenomena	phenomenon	NOUN
fbem-4353	86	30	are	be	AUX
fbem-4353	86	31	commercially	commercially	ADV
fbem-4353	86	32	reasonable	reasonable	ADJ
fbem-4353	86	33	,	,	PUNCT
fbem-4353	86	34	whether	whether	SCONJ
fbem-4353	86	35	they	they	PRON
fbem-4353	86	36	are	be	AUX
fbem-4353	86	37	in	in	ADP
fbem-4353	86	38	line	line	NOUN
fbem-4353	86	39	with	with	ADP
fbem-4353	86	40	the	the	DET
fbem-4353	86	41	enterprise	enterprise	NOUN
fbem-4353	86	42	internal	internal	ADJ
fbem-4353	86	43	control	control	NOUN
fbem-4353	86	44	system	system	NOUN
fbem-4353	86	45	and	and	CCONJ
fbem-4353	86	46	related	related	ADJ
fbem-4353	86	47	management	management	NOUN
fbem-4353	86	48	system	system	NOUN
fbem-4353	86	49	;	;	PUNCT
fbem-4353	86	50	focus	focus	VERB
fbem-4353	86	51	on	on	ADP
fbem-4353	86	52	the	the	DET
fbem-4353	86	53	cross	cross	NOUN
fbem-4353	86	54	-	-	NOUN
fbem-4353	86	55	verification	verification	NOUN
fbem-4353	86	56	of	of	ADP
fbem-4353	86	57	financial	financial	ADJ
fbem-4353	86	58	data	datum	NOUN
fbem-4353	86	59	and	and	CCONJ
fbem-4353	86	60	non	non	ADJ
fbem-4353	86	61	-	-	ADJ
fbem-4353	86	62	financial	financial	ADJ
fbem-4353	86	63	data	datum	NOUN
fbem-4353	86	64	,	,	PUNCT
fbem-4353	86	65	and	and	CCONJ
fbem-4353	86	66	pay	pay	VERB
fbem-4353	86	67	attention	attention	NOUN
fbem-4353	86	68	to	to	ADP
fbem-4353	86	69	whether	whether	SCONJ
fbem-4353	86	70	there	there	PRON
fbem-4353	86	71	is	be	VERB
fbem-4353	86	72	a	a	DET
fbem-4353	86	73	collision	collision	NOUN
fbem-4353	86	74	relationship	relationship	NOUN
fbem-4353	86	75	between	between	ADP
fbem-4353	86	76	abnormal	abnormal	ADJ
fbem-4353	86	77	financial	financial	ADJ
fbem-4353	86	78	data	datum	NOUN
fbem-4353	86	79	and	and	CCONJ
fbem-4353	86	80	business	business	NOUN
fbem-4353	86	81	data	datum	NOUN
fbem-4353	86	82	.	.	PUNCT
fbem-4353	87	1	for	for	ADP
fbem-4353	87	2	huge	huge	ADJ
fbem-4353	87	3	write	write	NOUN
fbem-4353	87	4	-	-	PUNCT
fbem-4353	87	5	offs	off	NOUN
fbem-4353	87	6	,	,	PUNCT
fbem-4353	87	7	especially	especially	ADV
fbem-4353	87	8	large	large	ADJ
fbem-4353	87	9	impairments	impairment	NOUN
fbem-4353	87	10	of	of	ADP
fbem-4353	87	11	assets	asset	NOUN
fbem-4353	87	12	,	,	PUNCT
fbem-4353	87	13	a	a	DET
fbem-4353	87	14	questioning	questioning	NOUN
fbem-4353	87	15	mindset	mindset	NOUN
fbem-4353	87	16	should	should	AUX
fbem-4353	87	17	be	be	AUX
fbem-4353	87	18	adopted	adopt	VERB
fbem-4353	87	19	,	,	PUNCT
fbem-4353	87	20	and	and	CCONJ
fbem-4353	87	21	matters	matter	NOUN
fbem-4353	87	22	with	with	ADP
fbem-4353	87	23	fraud	fraud	NOUN
fbem-4353	87	24	signals	signal	NOUN
fbem-4353	87	25	should	should	AUX
fbem-4353	87	26	be	be	AUX
fbem-4353	87	27	checked	check	VERB
fbem-4353	87	28	backwards	backwards	ADV
fbem-4353	87	29	.	.	PUNCT
fbem-4353	88	1	in	in	ADP
fbem-4353	88	2	the	the	DET
fbem-4353	88	3	actual	actual	ADJ
fbem-4353	88	4	audit	audit	NOUN
fbem-4353	88	5	,	,	PUNCT
fbem-4353	88	6	information	information	NOUN
fbem-4353	88	7	dissemination	dissemination	NOUN
fbem-4353	88	8	in	in	ADP
fbem-4353	88	9	the	the	DET
fbem-4353	88	10	news	news	NOUN
fbem-4353	88	11	media	medium	NOUN
fbem-4353	88	12	can	can	AUX
fbem-4353	88	13	be	be	AUX
fbem-4353	88	14	used	use	VERB
fbem-4353	88	15	to	to	PART
fbem-4353	88	16	reduce	reduce	VERB
fbem-4353	88	17	the	the	DET
fbem-4353	88	18	information	information	NOUN
fbem-4353	88	19	gap	gap	NOUN
fbem-4353	88	20	with	with	ADP
fbem-4353	88	21	the	the	DET
fbem-4353	88	22	auditees	auditee	NOUN
fbem-4353	88	23	.	.	PUNCT
fbem-4353	89	1	be	be	AUX
fbem-4353	89	2	alert	alert	ADJ
fbem-4353	89	3	to	to	ADP
fbem-4353	89	4	insider	insider	NOUN
fbem-4353	89	5	trading	trading	NOUN
fbem-4353	89	6	,	,	PUNCT
fbem-4353	89	7	corruption	corruption	NOUN
fbem-4353	89	8	,	,	PUNCT
fbem-4353	89	9	etc	etc	X
fbem-4353	89	10	.	.	X
fbem-4353	89	11	,	,	PUNCT
fbem-4353	89	12	provided	provide	VERB
fbem-4353	89	13	by	by	ADP
fbem-4353	89	14	public	public	ADJ
fbem-4353	89	15	opinion	opinion	NOUN
fbem-4353	89	16	about	about	ADP
fbem-4353	89	17	listed	list	VERB
fbem-4353	89	18	companies	company	NOUN
fbem-4353	89	19	and	and	CCONJ
fbem-4353	89	20	critically	critically	ADV
fbem-4353	89	21	evaluate	evaluate	VERB
fbem-4353	89	22	the	the	DET
fbem-4353	89	23	appropriateness	appropriateness	NOUN
fbem-4353	89	24	and	and	CCONJ
fbem-4353	89	25	adequacy	adequacy	NOUN
fbem-4353	89	26	of	of	ADP
fbem-4353	89	27	the	the	DET
fbem-4353	89	28	evidence	evidence	NOUN
fbem-4353	89	29	considered	consider	VERB
fbem-4353	89	30	as	as	ADP
fbem-4353	89	31	audit	audit	NOUN
fbem-4353	89	32	evidence	evidence	NOUN
fbem-4353	89	33	.	.	PUNCT
fbem-4353	90	1	4.2	4.2	NUM
fbem-4353	90	2	.	.	PUNCT
fbem-4353	90	3	attach	attach	VERB
fbem-4353	90	4	importance	importance	NOUN
fbem-4353	90	5	to	to	ADP
fbem-4353	90	6	the	the	DET
fbem-4353	90	7	analysis	analysis	NOUN
fbem-4353	90	8	of	of	ADP
fbem-4353	90	9	industry	industry	NOUN
fbem-4353	90	10	characteristics	characteristic	NOUN
fbem-4353	90	11	and	and	CCONJ
fbem-4353	90	12	expected	expect	VERB
fbem-4353	90	13	value	value	NOUN
fbem-4353	90	14	data	datum	NOUN
fbem-4353	90	15	as	as	SCONJ
fbem-4353	90	16	required	require	VERB
fbem-4353	90	17	by	by	ADP
fbem-4353	90	18	auditing	auditing	NOUN
fbem-4353	90	19	standards	standard	NOUN
fbem-4353	90	20	,	,	PUNCT
fbem-4353	90	21	comparing	compare	VERB
fbem-4353	90	22	expected	expect	VERB
fbem-4353	90	23	value	value	NOUN
fbem-4353	90	24	results	result	NOUN
fbem-4353	90	25	using	use	VERB
fbem-4353	90	26	financial	financial	ADJ
fbem-4353	90	27	data	datum	NOUN
fbem-4353	90	28	trend	trend	NOUN
fbem-4353	90	29	analysis	analysis	NOUN
fbem-4353	90	30	and	and	CCONJ
fbem-4353	90	31	ratio	ratio	NOUN
fbem-4353	90	32	analysis	analysis	NOUN
fbem-4353	90	33	are	be	AUX
fbem-4353	90	34	the	the	DET
fbem-4353	90	35	most	most	ADV
fbem-4353	90	36	common	common	ADJ
fbem-4353	90	37	methods	method	NOUN
fbem-4353	90	38	of	of	ADP
fbem-4353	90	39	risk	risk	NOUN
fbem-4353	90	40	assessment	assessment	NOUN
fbem-4353	90	41	analysis	analysis	NOUN
fbem-4353	90	42	.	.	PUNCT
fbem-4353	91	1	therefore	therefore	ADV
fbem-4353	91	2	,	,	PUNCT
fbem-4353	91	3	how	how	SCONJ
fbem-4353	91	4	to	to	PART
fbem-4353	91	5	set	set	VERB
fbem-4353	91	6	accurate	accurate	ADJ
fbem-4353	91	7	and	and	CCONJ
fbem-4353	91	8	comparable	comparable	ADJ
fbem-4353	91	9	expected	expect	VERB
fbem-4353	91	10	values	value	NOUN
fbem-4353	91	11	is	be	AUX
fbem-4353	91	12	the	the	DET
fbem-4353	91	13	core	core	ADJ
fbem-4353	91	14	issue	issue	NOUN
fbem-4353	91	15	of	of	ADP
fbem-4353	91	16	audit	audit	NOUN
fbem-4353	91	17	implementation	implementation	NOUN
fbem-4353	91	18	,	,	PUNCT
fbem-4353	91	19	of	of	ADP
fbem-4353	91	20	which	which	PRON
fbem-4353	91	21	how	how	SCONJ
fbem-4353	91	22	to	to	PART
fbem-4353	91	23	choose	choose	VERB
fbem-4353	91	24	industry	industry	NOUN
fbem-4353	91	25	classification	classification	NOUN
fbem-4353	91	26	and	and	CCONJ
fbem-4353	91	27	industry	industry	NOUN
fbem-4353	91	28	characteristic	characteristic	ADJ
fbem-4353	91	29	indicators	indicator	NOUN
fbem-4353	91	30	is	be	AUX
fbem-4353	91	31	the	the	DET
fbem-4353	91	32	primary	primary	ADJ
fbem-4353	91	33	key	key	ADJ
fbem-4353	91	34	issue	issue	NOUN
fbem-4353	91	35	to	to	PART
fbem-4353	91	36	be	be	AUX
fbem-4353	91	37	solved	solve	VERB
fbem-4353	91	38	.	.	PUNCT
fbem-4353	92	1	if	if	SCONJ
fbem-4353	92	2	the	the	DET
fbem-4353	92	3	industry	industry	NOUN
fbem-4353	92	4	classification	classification	NOUN
fbem-4353	92	5	criteria	criterion	NOUN
fbem-4353	92	6	are	be	AUX
fbem-4353	92	7	not	not	PART
fbem-4353	92	8	set	set	VERB
fbem-4353	92	9	properly	properly	ADV
fbem-4353	92	10	,	,	PUNCT
fbem-4353	92	11	the	the	DET
fbem-4353	92	12	selection	selection	NOUN
fbem-4353	92	13	of	of	ADP
fbem-4353	92	14	expectations	expectation	NOUN
fbem-4353	92	15	will	will	AUX
fbem-4353	92	16	be	be	AUX
fbem-4353	92	17	biased	bias	VERB
fbem-4353	92	18	,	,	PUNCT
fbem-4353	92	19	resulting	result	VERB
fbem-4353	92	20	in	in	ADP
fbem-4353	92	21	"	"	PUNCT
fbem-4353	92	22	technical	technical	ADJ
fbem-4353	92	23	anomalies	anomaly	NOUN
fbem-4353	92	24	"	"	PUNCT
fbem-4353	92	25	rather	rather	ADV
fbem-4353	92	26	than	than	ADP
fbem-4353	92	27	"	"	PUNCT
fbem-4353	92	28	material	material	ADJ
fbem-4353	92	29	anomalies	anomaly	NOUN
fbem-4353	92	30	"	"	PUNCT
fbem-4353	92	31	in	in	ADP
fbem-4353	92	32	financial	financial	ADJ
fbem-4353	92	33	indicators	indicator	NOUN
fbem-4353	92	34	,	,	PUNCT
fbem-4353	92	35	which	which	PRON
fbem-4353	92	36	will	will	AUX
fbem-4353	92	37	increase	increase	VERB
fbem-4353	92	38	the	the	DET
fbem-4353	92	39	risk	risk	NOUN
fbem-4353	92	40	of	of	ADP
fbem-4353	92	41	inspection	inspection	NOUN
fbem-4353	92	42	.	.	PUNCT
fbem-4353	93	1	therefore	therefore	ADV
fbem-4353	93	2	,	,	PUNCT
fbem-4353	93	3	it	it	PRON
fbem-4353	93	4	is	be	AUX
fbem-4353	93	5	necessary	necessary	ADJ
fbem-4353	93	6	to	to	PART
fbem-4353	93	7	select	select	VERB
fbem-4353	93	8	more	more	ADV
fbem-4353	93	9	detailed	detailed	ADJ
fbem-4353	93	10	industry	industry	NOUN
fbem-4353	93	11	categories	category	NOUN
fbem-4353	93	12	and	and	CCONJ
fbem-4353	93	13	to	to	PART
fbem-4353	93	14	position	position	VERB
fbem-4353	93	15	more	more	ADV
fbem-4353	93	16	precisely	precisely	ADV
fbem-4353	93	17	the	the	DET
fbem-4353	93	18	comparison	comparison	NOUN
fbem-4353	93	19	of	of	ADP
fbem-4353	93	20	listed	list	VERB
fbem-4353	93	21	companies	company	NOUN
fbem-4353	93	22	in	in	ADP
fbem-4353	93	23	order	order	NOUN
fbem-4353	93	24	to	to	PART
fbem-4353	93	25	determine	determine	VERB
fbem-4353	93	26	the	the	DET
fbem-4353	93	27	expectations	expectation	NOUN
fbem-4353	93	28	of	of	ADP
fbem-4353	93	29	industry	industry	NOUN
fbem-4353	93	30	data	datum	NOUN
fbem-4353	93	31	.	.	PUNCT
fbem-4353	94	1	4.3	4.3	NUM
fbem-4353	94	2	.	.	PUNCT
fbem-4353	94	3	improve	improve	VERB
fbem-4353	94	4	financial	financial	ADJ
fbem-4353	94	5	fraud	fraud	NOUN
fbem-4353	94	6	detection	detection	NOUN
fbem-4353	94	7	against	against	ADP
fbem-4353	94	8	the	the	DET
fbem-4353	94	9	background	background	NOUN
fbem-4353	94	10	of	of	ADP
fbem-4353	94	11	continuous	continuous	ADJ
fbem-4353	94	12	innovation	innovation	NOUN
fbem-4353	94	13	in	in	ADP
fbem-4353	94	14	business	business	NOUN
fbem-4353	94	15	practices	practice	NOUN
fbem-4353	94	16	and	and	CCONJ
fbem-4353	94	17	fraudulent	fraudulent	ADJ
fbem-4353	94	18	means	mean	NOUN
fbem-4353	94	19	,	,	PUNCT
fbem-4353	94	20	the	the	DET
fbem-4353	94	21	change	change	NOUN
fbem-4353	94	22	of	of	ADP
fbem-4353	94	23	digital	digital	ADJ
fbem-4353	94	24	auditing	auditing	NOUN
fbem-4353	94	25	is	be	AUX
fbem-4353	94	26	necessary	necessary	ADJ
fbem-4353	94	27	for	for	ADP
fbem-4353	94	28	effective	effective	ADJ
fbem-4353	94	29	screening	screening	NOUN
fbem-4353	94	30	of	of	ADP
fbem-4353	94	31	financial	financial	ADJ
fbem-4353	94	32	fraud	fraud	NOUN
fbem-4353	94	33	.	.	PUNCT
fbem-4353	95	1	19	19	NUM
fbem-4353	95	2	on	on	ADP
fbem-4353	95	3	the	the	DET
fbem-4353	95	4	one	one	NUM
fbem-4353	95	5	hand	hand	NOUN
fbem-4353	95	6	,	,	PUNCT
fbem-4353	95	7	cpas	cpa	NOUN
fbem-4353	95	8	can	can	AUX
fbem-4353	95	9	analyze	analyze	VERB
fbem-4353	95	10	the	the	DET
fbem-4353	95	11	early	early	ADJ
fbem-4353	95	12	warning	warning	NOUN
fbem-4353	95	13	information	information	NOUN
fbem-4353	95	14	or	or	CCONJ
fbem-4353	95	15	signs	sign	NOUN
fbem-4353	95	16	of	of	ADP
fbem-4353	95	17	financial	financial	ADJ
fbem-4353	95	18	fraud	fraud	NOUN
fbem-4353	95	19	of	of	ADP
fbem-4353	95	20	the	the	DET
fbem-4353	95	21	audited	audit	VERB
fbem-4353	95	22	entity	entity	NOUN
fbem-4353	95	23	from	from	ADP
fbem-4353	95	24	multiple	multiple	ADJ
fbem-4353	95	25	perspectives	perspective	NOUN
fbem-4353	95	26	,	,	PUNCT
fbem-4353	95	27	such	such	ADJ
fbem-4353	95	28	as	as	ADP
fbem-4353	95	29	industry	industry	NOUN
fbem-4353	95	30	business	business	NOUN
fbem-4353	95	31	,	,	PUNCT
fbem-4353	95	32	financial	financial	ADJ
fbem-4353	95	33	taxation	taxation	NOUN
fbem-4353	95	34	,	,	PUNCT
fbem-4353	95	35	corporate	corporate	ADJ
fbem-4353	95	36	governance	governance	NOUN
fbem-4353	95	37	,	,	PUNCT
fbem-4353	95	38	internal	internal	ADJ
fbem-4353	95	39	control	control	NOUN
fbem-4353	95	40	and	and	CCONJ
fbem-4353	95	41	digital	digital	ADJ
fbem-4353	95	42	characteristics	characteristic	NOUN
fbem-4353	95	43	,	,	PUNCT
fbem-4353	95	44	from	from	ADP
fbem-4353	95	45	existing	exist	VERB
fbem-4353	95	46	financial	financial	ADJ
fbem-4353	95	47	fraud	fraud	NOUN
fbem-4353	95	48	identification	identification	NOUN
fbem-4353	95	49	systems	system	NOUN
fbem-4353	95	50	or	or	CCONJ
fbem-4353	95	51	tools	tool	NOUN
fbem-4353	95	52	,	,	PUNCT
fbem-4353	95	53	so	so	SCONJ
fbem-4353	95	54	as	as	SCONJ
fbem-4353	95	55	to	to	PART
fbem-4353	95	56	formulate	formulate	VERB
fbem-4353	95	57	corresponding	corresponding	ADJ
fbem-4353	95	58	risk	risk	NOUN
fbem-4353	95	59	response	response	NOUN
fbem-4353	95	60	strategies	strategy	NOUN
fbem-4353	95	61	in	in	ADP
fbem-4353	95	62	a	a	DET
fbem-4353	95	63	targeted	target	VERB
fbem-4353	95	64	manner	manner	NOUN
fbem-4353	95	65	.	.	PUNCT
fbem-4353	96	1	on	on	ADP
fbem-4353	96	2	the	the	DET
fbem-4353	96	3	other	other	ADJ
fbem-4353	96	4	hand	hand	NOUN
fbem-4353	96	5	,	,	PUNCT
fbem-4353	96	6	advances	advance	NOUN
fbem-4353	96	7	in	in	ADP
fbem-4353	96	8	information	information	NOUN
fbem-4353	96	9	technology	technology	NOUN
fbem-4353	96	10	can	can	AUX
fbem-4353	96	11	be	be	AUX
fbem-4353	96	12	used	use	VERB
fbem-4353	96	13	to	to	PART
fbem-4353	96	14	empower	empower	VERB
fbem-4353	96	15	independent	independent	ADJ
fbem-4353	96	16	audits	audits	NOUN
fbem-4353	96	17	.	.	PUNCT
fbem-4353	97	1	with	with	ADP
fbem-4353	97	2	the	the	DET
fbem-4353	97	3	help	help	NOUN
fbem-4353	97	4	of	of	ADP
fbem-4353	97	5	information	information	NOUN
fbem-4353	97	6	technology	technology	NOUN
fbem-4353	97	7	such	such	ADJ
fbem-4353	97	8	as	as	ADP
fbem-4353	97	9	big	big	ADJ
fbem-4353	97	10	data	datum	NOUN
fbem-4353	97	11	and	and	CCONJ
fbem-4353	97	12	artificial	artificial	ADJ
fbem-4353	97	13	intelligence	intelligence	NOUN
fbem-4353	97	14	,	,	PUNCT
fbem-4353	97	15	a	a	DET
fbem-4353	97	16	more	more	ADV
fbem-4353	97	17	detailed	detailed	ADJ
fbem-4353	97	18	database	database	NOUN
fbem-4353	97	19	of	of	ADP
fbem-4353	97	20	industries	industry	NOUN
fbem-4353	97	21	and	and	CCONJ
fbem-4353	97	22	business	business	NOUN
fbem-4353	97	23	industries	industry	NOUN
fbem-4353	97	24	can	can	AUX
fbem-4353	97	25	be	be	AUX
fbem-4353	97	26	constructed	construct	VERB
fbem-4353	97	27	as	as	ADV
fbem-4353	97	28	far	far	ADV
fbem-4353	97	29	as	as	ADP
fbem-4353	97	30	possible	possible	ADJ
fbem-4353	97	31	to	to	PART
fbem-4353	97	32	obtain	obtain	VERB
fbem-4353	97	33	more	more	ADJ
fbem-4353	97	34	information	information	NOUN
fbem-4353	97	35	resources	resource	NOUN
fbem-4353	97	36	,	,	PUNCT
fbem-4353	97	37	thus	thus	ADV
fbem-4353	97	38	laying	lay	VERB
fbem-4353	97	39	a	a	DET
fbem-4353	97	40	solid	solid	ADJ
fbem-4353	97	41	data	datum	NOUN
fbem-4353	97	42	foundation	foundation	NOUN
fbem-4353	97	43	for	for	ADP
fbem-4353	97	44	the	the	DET
fbem-4353	97	45	development	development	NOUN
fbem-4353	97	46	of	of	ADP
fbem-4353	97	47	risk	risk	NOUN
fbem-4353	97	48	-	-	PUNCT
fbem-4353	97	49	oriented	orient	VERB
fbem-4353	97	50	auditing	auditing	NOUN
fbem-4353	97	51	and	and	CCONJ
fbem-4353	97	52	enhancing	enhance	VERB
fbem-4353	97	53	the	the	DET
fbem-4353	97	54	ability	ability	NOUN
fbem-4353	97	55	of	of	ADP
fbem-4353	97	56	cpas	cpa	NOUN
fbem-4353	97	57	to	to	PART
fbem-4353	97	58	perform	perform	VERB
fbem-4353	97	59	audit	audit	NOUN
fbem-4353	97	60	procedures	procedure	NOUN
fbem-4353	97	61	and	and	CCONJ
fbem-4353	97	62	detect	detect	VERB
fbem-4353	97	63	fraud	fraud	NOUN
fbem-4353	97	64	,	,	PUNCT
fbem-4353	97	65	thereby	thereby	ADV
fbem-4353	97	66	reducing	reduce	VERB
fbem-4353	97	67	the	the	DET
fbem-4353	97	68	occurrence	occurrence	NOUN
fbem-4353	97	69	of	of	ADP
fbem-4353	97	70	audit	audit	NOUN
fbem-4353	97	71	failures	failure	NOUN
fbem-4353	97	72	.	.	PUNCT
fbem-4353	98	1	4.4	4.4	NUM
fbem-4353	98	2	.	.	PUNCT
fbem-4353	99	1	establishing	establish	VERB
fbem-4353	99	2	and	and	CCONJ
fbem-4353	99	3	improving	improve	VERB
fbem-4353	99	4	the	the	DET
fbem-4353	99	5	mandatory	mandatory	ADJ
fbem-4353	99	6	audit	audit	NOUN
fbem-4353	99	7	rotation	rotation	NOUN
fbem-4353	99	8	system	system	NOUN
fbem-4353	99	9	the	the	DET
fbem-4353	99	10	cicpa	cicpa	NOUN
fbem-4353	99	11	does	do	AUX
fbem-4353	99	12	not	not	PART
fbem-4353	99	13	currently	currently	ADV
fbem-4353	99	14	impose	impose	VERB
fbem-4353	99	15	a	a	DET
fbem-4353	99	16	limit	limit	NOUN
fbem-4353	99	17	on	on	ADP
fbem-4353	99	18	the	the	DET
fbem-4353	99	19	number	number	NOUN
fbem-4353	99	20	of	of	ADP
fbem-4353	99	21	years	year	NOUN
fbem-4353	99	22	of	of	ADP
fbem-4353	99	23	continuous	continuous	ADJ
fbem-4353	99	24	service	service	NOUN
fbem-4353	99	25	of	of	ADP
fbem-4353	99	26	an	an	DET
fbem-4353	99	27	accounting	accounting	NOUN
fbem-4353	99	28	firm	firm	NOUN
fbem-4353	99	29	.	.	PUNCT
fbem-4353	100	1	however	however	ADV
fbem-4353	100	2	,	,	PUNCT
fbem-4353	100	3	as	as	SCONJ
fbem-4353	100	4	two	two	NUM
fbem-4353	100	5	parties	party	NOUN
fbem-4353	100	6	in	in	ADP
fbem-4353	100	7	the	the	DET
fbem-4353	100	8	audit	audit	NOUN
fbem-4353	100	9	tripartite	tripartite	ADJ
fbem-4353	100	10	relationship	relationship	NOUN
fbem-4353	100	11	,	,	PUNCT
fbem-4353	100	12	accounting	accounting	NOUN
fbem-4353	100	13	firms	firm	NOUN
fbem-4353	100	14	and	and	CCONJ
fbem-4353	100	15	auditees	auditee	NOUN
fbem-4353	100	16	are	be	AUX
fbem-4353	100	17	linked	link	VERB
fbem-4353	100	18	for	for	ADP
fbem-4353	100	19	long	long	ADJ
fbem-4353	100	20	periods	period	NOUN
fbem-4353	100	21	of	of	ADP
fbem-4353	100	22	time	time	NOUN
fbem-4353	100	23	,	,	PUNCT
fbem-4353	100	24	which	which	PRON
fbem-4353	100	25	can	can	AUX
fbem-4353	100	26	easily	easily	ADV
fbem-4353	100	27	have	have	VERB
fbem-4353	100	28	a	a	DET
fbem-4353	100	29	negative	negative	ADJ
fbem-4353	100	30	impact	impact	NOUN
fbem-4353	100	31	on	on	ADP
fbem-4353	100	32	independence	independence	NOUN
fbem-4353	100	33	.	.	PUNCT
fbem-4353	101	1	in	in	ADP
fbem-4353	101	2	addition	addition	NOUN
fbem-4353	101	3	,	,	PUNCT
fbem-4353	101	4	the	the	DET
fbem-4353	101	5	current	current	ADJ
fbem-4353	101	6	method	method	NOUN
fbem-4353	101	7	of	of	ADP
fbem-4353	101	8	paying	pay	VERB
fbem-4353	101	9	audit	audit	NOUN
fbem-4353	101	10	fees	fee	NOUN
fbem-4353	101	11	makes	make	VERB
fbem-4353	101	12	the	the	DET
fbem-4353	101	13	firm	firm	NOUN
fbem-4353	101	14	have	have	VERB
fbem-4353	101	15	a	a	DET
fbem-4353	101	16	strong	strong	ADJ
fbem-4353	101	17	financial	financial	ADJ
fbem-4353	101	18	dependence	dependence	NOUN
fbem-4353	101	19	on	on	ADP
fbem-4353	101	20	the	the	DET
fbem-4353	101	21	audited	audit	VERB
fbem-4353	101	22	entity	entity	NOUN
fbem-4353	101	23	,	,	PUNCT
fbem-4353	101	24	and	and	CCONJ
fbem-4353	101	25	the	the	DET
fbem-4353	101	26	interests	interest	NOUN
fbem-4353	101	27	of	of	ADP
fbem-4353	101	28	both	both	DET
fbem-4353	101	29	parties	party	NOUN
fbem-4353	101	30	are	be	AUX
fbem-4353	101	31	closely	closely	ADV
fbem-4353	101	32	related	relate	VERB
fbem-4353	101	33	,	,	PUNCT
fbem-4353	101	34	affecting	affect	VERB
fbem-4353	101	35	audit	audit	NOUN
fbem-4353	101	36	quality	quality	NOUN
fbem-4353	101	37	.	.	PUNCT
fbem-4353	102	1	all	all	DET
fbem-4353	102	2	these	these	PRON
fbem-4353	102	3	will	will	AUX
fbem-4353	102	4	increase	increase	VERB
fbem-4353	102	5	the	the	DET
fbem-4353	102	6	inspection	inspection	NOUN
fbem-4353	102	7	risk	risk	NOUN
fbem-4353	102	8	of	of	ADP
fbem-4353	102	9	auditing	auditing	NOUN
fbem-4353	102	10	.	.	PUNCT
fbem-4353	103	1	therefore	therefore	ADV
fbem-4353	103	2	,	,	PUNCT
fbem-4353	103	3	it	it	PRON
fbem-4353	103	4	is	be	AUX
fbem-4353	103	5	necessary	necessary	ADJ
fbem-4353	103	6	to	to	PART
fbem-4353	103	7	establish	establish	VERB
fbem-4353	103	8	a	a	DET
fbem-4353	103	9	sound	sound	ADJ
fbem-4353	103	10	system	system	NOUN
fbem-4353	103	11	of	of	ADP
fbem-4353	103	12	mandatory	mandatory	ADJ
fbem-4353	103	13	audit	audit	NOUN
fbem-4353	103	14	rotation	rotation	NOUN
fbem-4353	103	15	to	to	PART
fbem-4353	103	16	ensure	ensure	VERB
fbem-4353	103	17	audit	audit	NOUN
fbem-4353	103	18	independence	independence	NOUN
fbem-4353	103	19	and	and	CCONJ
fbem-4353	103	20	objectivity	objectivity	NOUN
fbem-4353	103	21	,	,	PUNCT
fbem-4353	103	22	thereby	thereby	ADV
fbem-4353	103	23	improving	improve	VERB
fbem-4353	103	24	audit	audit	NOUN
fbem-4353	103	25	quality	quality	NOUN
fbem-4353	103	26	.	.	PUNCT
fbem-4353	104	1	on	on	ADP
fbem-4353	104	2	the	the	DET
fbem-4353	104	3	one	one	NUM
fbem-4353	104	4	hand	hand	NOUN
fbem-4353	104	5	,	,	PUNCT
fbem-4353	104	6	legal	legal	ADJ
fbem-4353	104	7	provisions	provision	NOUN
fbem-4353	104	8	should	should	AUX
fbem-4353	104	9	be	be	AUX
fbem-4353	104	10	made	make	VERB
fbem-4353	104	11	for	for	ADP
fbem-4353	104	12	the	the	DET
fbem-4353	104	13	number	number	NOUN
fbem-4353	104	14	of	of	ADP
fbem-4353	104	15	years	year	NOUN
fbem-4353	104	16	of	of	ADP
fbem-4353	104	17	mandatory	mandatory	ADJ
fbem-4353	104	18	audit	audit	NOUN
fbem-4353	104	19	rotation	rotation	NOUN
fbem-4353	104	20	for	for	ADP
fbem-4353	104	21	firms	firm	NOUN
fbem-4353	104	22	,	,	PUNCT
fbem-4353	104	23	and	and	CCONJ
fbem-4353	104	24	a	a	DET
fbem-4353	104	25	rotation	rotation	NOUN
fbem-4353	104	26	time	time	NOUN
fbem-4353	104	27	suitable	suitable	ADJ
fbem-4353	104	28	for	for	ADP
fbem-4353	104	29	the	the	DET
fbem-4353	104	30	enterprise	enterprise	NOUN
fbem-4353	104	31	and	and	CCONJ
fbem-4353	104	32	market	market	NOUN
fbem-4353	104	33	conditions	condition	NOUN
fbem-4353	104	34	should	should	AUX
fbem-4353	104	35	be	be	AUX
fbem-4353	104	36	established	establish	VERB
fbem-4353	104	37	.	.	PUNCT
fbem-4353	105	1	on	on	ADP
fbem-4353	105	2	the	the	DET
fbem-4353	105	3	other	other	ADJ
fbem-4353	105	4	hand	hand	NOUN
fbem-4353	105	5	,	,	PUNCT
fbem-4353	105	6	the	the	DET
fbem-4353	105	7	internal	internal	ADJ
fbem-4353	105	8	and	and	CCONJ
fbem-4353	105	9	external	external	ADJ
fbem-4353	105	10	supervision	supervision	NOUN
fbem-4353	105	11	of	of	ADP
fbem-4353	105	12	the	the	DET
fbem-4353	105	13	mandatory	mandatory	ADJ
fbem-4353	105	14	audit	audit	NOUN
fbem-4353	105	15	rotation	rotation	NOUN
fbem-4353	105	16	system	system	NOUN
fbem-4353	105	17	should	should	AUX
fbem-4353	105	18	be	be	AUX
fbem-4353	105	19	strengthened	strengthen	VERB
fbem-4353	105	20	.	.	PUNCT
fbem-4353	106	1	relevant	relevant	ADJ
fbem-4353	106	2	departments	department	NOUN
fbem-4353	106	3	such	such	ADJ
fbem-4353	106	4	as	as	ADP
fbem-4353	106	5	the	the	DET
fbem-4353	106	6	supervisory	supervisory	ADJ
fbem-4353	106	7	boards	board	NOUN
fbem-4353	106	8	and	and	CCONJ
fbem-4353	106	9	internal	internal	ADJ
fbem-4353	106	10	audit	audit	NOUN
fbem-4353	106	11	bodies	body	NOUN
fbem-4353	106	12	of	of	ADP
fbem-4353	106	13	listed	list	VERB
fbem-4353	106	14	companies	company	NOUN
fbem-4353	106	15	should	should	AUX
fbem-4353	106	16	strengthen	strengthen	VERB
fbem-4353	106	17	the	the	DET
fbem-4353	106	18	supervision	supervision	NOUN
fbem-4353	106	19	of	of	ADP
fbem-4353	106	20	the	the	DET
fbem-4353	106	21	selection	selection	NOUN
fbem-4353	106	22	and	and	CCONJ
fbem-4353	106	23	rotation	rotation	NOUN
fbem-4353	106	24	of	of	ADP
fbem-4353	106	25	accounting	accounting	NOUN
fbem-4353	106	26	firms	firm	NOUN
fbem-4353	106	27	and	and	CCONJ
fbem-4353	106	28	regular	regular	ADJ
fbem-4353	106	29	assessment	assessment	NOUN
fbem-4353	106	30	;	;	PUNCT
fbem-4353	106	31	external	external	ADJ
fbem-4353	106	32	supervisory	supervisory	ADJ
fbem-4353	106	33	bodies	body	NOUN
fbem-4353	106	34	such	such	ADJ
fbem-4353	106	35	as	as	ADP
fbem-4353	106	36	the	the	DET
fbem-4353	106	37	securities	securities	PROPN
fbem-4353	106	38	regulatory	regulatory	ADJ
fbem-4353	106	39	commission	commission	PROPN
fbem-4353	106	40	and	and	CCONJ
fbem-4353	106	41	the	the	DET
fbem-4353	106	42	stock	stock	NOUN
fbem-4353	106	43	exchange	exchange	NOUN
fbem-4353	106	44	should	should	AUX
fbem-4353	106	45	establish	establish	VERB
fbem-4353	106	46	a	a	DET
fbem-4353	106	47	perfect	perfect	ADJ
fbem-4353	106	48	supervisory	supervisory	ADJ
fbem-4353	106	49	mechanism	mechanism	NOUN
fbem-4353	106	50	and	and	CCONJ
fbem-4353	106	51	impose	impose	VERB
fbem-4353	106	52	strict	strict	ADJ
fbem-4353	106	53	penalties	penalty	NOUN
fbem-4353	106	54	on	on	ADP
fbem-4353	106	55	firms	firm	NOUN
fbem-4353	106	56	and	and	CCONJ
fbem-4353	106	57	listed	list	VERB
fbem-4353	106	58	companies	company	NOUN
fbem-4353	106	59	that	that	PRON
fbem-4353	106	60	do	do	AUX
fbem-4353	106	61	not	not	PART
fbem-4353	106	62	strictly	strictly	ADV
fbem-4353	106	63	implement	implement	VERB
fbem-4353	106	64	the	the	DET
fbem-4353	106	65	system	system	NOUN
fbem-4353	106	66	,	,	PUNCT
fbem-4353	106	67	so	so	SCONJ
fbem-4353	106	68	as	as	SCONJ
fbem-4353	106	69	to	to	PART
fbem-4353	106	70	raise	raise	VERB
fbem-4353	106	71	the	the	DET
fbem-4353	106	72	cost	cost	NOUN
fbem-4353	106	73	of	of	ADP
fbem-4353	106	74	violation	violation	NOUN
fbem-4353	106	75	and	and	CCONJ
fbem-4353	106	76	regulate	regulate	VERB
fbem-4353	106	77	the	the	DET
fbem-4353	106	78	implementation	implementation	NOUN
fbem-4353	106	79	of	of	ADP
fbem-4353	106	80	the	the	DET
fbem-4353	106	81	system	system	NOUN
fbem-4353	106	82	.	.	PUNCT
fbem-4353	107	1	4.5	4.5	NUM
fbem-4353	107	2	.	.	PUNCT
fbem-4353	108	1	strengthen	strengthen	VERB
fbem-4353	108	2	the	the	DET
fbem-4353	108	3	supervision	supervision	NOUN
fbem-4353	108	4	of	of	ADP
fbem-4353	108	5	audit	audit	NOUN
fbem-4353	108	6	quality	quality	NOUN
fbem-4353	108	7	the	the	DET
fbem-4353	108	8	regulatory	regulatory	ADJ
fbem-4353	108	9	authorities	authority	NOUN
fbem-4353	108	10	should	should	AUX
fbem-4353	108	11	strictly	strictly	ADV
fbem-4353	108	12	review	review	VERB
fbem-4353	108	13	the	the	DET
fbem-4353	108	14	audit	audit	NOUN
fbem-4353	108	15	operations	operation	NOUN
fbem-4353	108	16	of	of	ADP
fbem-4353	108	17	accounting	accounting	NOUN
fbem-4353	108	18	firms	firm	NOUN
fbem-4353	108	19	and	and	CCONJ
fbem-4353	108	20	set	set	VERB
fbem-4353	108	21	reference	reference	NOUN
fbem-4353	108	22	standards	standard	NOUN
fbem-4353	108	23	for	for	ADP
fbem-4353	108	24	audit	audit	NOUN
fbem-4353	108	25	fees	fee	NOUN
fbem-4353	108	26	to	to	PART
fbem-4353	108	27	avoid	avoid	VERB
fbem-4353	108	28	audit	audit	NOUN
fbem-4353	108	29	collusion	collusion	NOUN
fbem-4353	108	30	between	between	ADP
fbem-4353	108	31	firms	firm	NOUN
fbem-4353	108	32	and	and	CCONJ
fbem-4353	108	33	audited	audit	VERB
fbem-4353	108	34	entities	entity	NOUN
fbem-4353	108	35	.	.	PUNCT
fbem-4353	109	1	in	in	ADP
fbem-4353	109	2	addition	addition	NOUN
fbem-4353	109	3	,	,	PUNCT
fbem-4353	109	4	to	to	PART
fbem-4353	109	5	increase	increase	VERB
fbem-4353	109	6	the	the	DET
fbem-4353	109	7	cost	cost	NOUN
fbem-4353	109	8	of	of	ADP
fbem-4353	109	9	non	non	ADJ
fbem-4353	109	10	-	-	NOUN
fbem-4353	109	11	compliance	compliance	NOUN
fbem-4353	109	12	of	of	ADP
fbem-4353	109	13	firms	firm	NOUN
fbem-4353	109	14	,	,	PUNCT
fbem-4353	109	15	the	the	DET
fbem-4353	109	16	important	important	ADJ
fbem-4353	109	17	role	role	NOUN
fbem-4353	109	18	of	of	ADP
fbem-4353	109	19	financial	financial	ADJ
fbem-4353	109	20	non	non	ADJ
fbem-4353	109	21	-	-	ADJ
fbem-4353	109	22	compliance	compliance	ADJ
fbem-4353	109	23	information	information	NOUN
fbem-4353	109	24	disclosure	disclosure	NOUN
fbem-4353	109	25	in	in	ADP
fbem-4353	109	26	social	social	ADJ
fbem-4353	109	27	audit	audit	NOUN
fbem-4353	109	28	regulation	regulation	NOUN
fbem-4353	109	29	should	should	AUX
fbem-4353	109	30	be	be	AUX
fbem-4353	109	31	emphasized	emphasize	VERB
fbem-4353	109	32	on	on	ADP
fbem-4353	109	33	the	the	DET
fbem-4353	109	34	one	one	NUM
fbem-4353	109	35	hand	hand	NOUN
fbem-4353	109	36	.	.	PUNCT
fbem-4353	110	1	the	the	DET
fbem-4353	110	2	regulatory	regulatory	ADJ
fbem-4353	110	3	authority	authority	NOUN
fbem-4353	110	4	can	can	AUX
fbem-4353	110	5	maximize	maximize	VERB
fbem-4353	110	6	the	the	DET
fbem-4353	110	7	efficiency	efficiency	NOUN
fbem-4353	110	8	of	of	ADP
fbem-4353	110	9	audit	audit	NOUN
fbem-4353	110	10	supervision	supervision	NOUN
fbem-4353	110	11	by	by	ADP
fbem-4353	110	12	improving	improve	VERB
fbem-4353	110	13	the	the	DET
fbem-4353	110	14	ways	way	NOUN
fbem-4353	110	15	and	and	CCONJ
fbem-4353	110	16	means	mean	NOUN
fbem-4353	110	17	of	of	ADP
fbem-4353	110	18	disclosing	disclose	VERB
fbem-4353	110	19	information	information	NOUN
fbem-4353	110	20	on	on	ADP
fbem-4353	110	21	financial	financial	ADJ
fbem-4353	110	22	irregularities	irregularity	NOUN
fbem-4353	110	23	in	in	ADP
fbem-4353	110	24	china	china	PROPN
fbem-4353	110	25	,	,	PUNCT
fbem-4353	110	26	and	and	CCONJ
fbem-4353	110	27	disclosing	disclose	VERB
fbem-4353	110	28	the	the	DET
fbem-4353	110	29	non	non	ADJ
fbem-4353	110	30	-	-	ADJ
fbem-4353	110	31	compliant	compliant	ADJ
fbem-4353	110	32	audit	audit	NOUN
fbem-4353	110	33	practices	practice	NOUN
fbem-4353	110	34	of	of	ADP
fbem-4353	110	35	accounting	accounting	NOUN
fbem-4353	110	36	firms	firm	NOUN
fbem-4353	110	37	that	that	PRON
fbem-4353	110	38	fail	fail	VERB
fbem-4353	110	39	to	to	PART
fbem-4353	110	40	audit	audit	VERB
fbem-4353	110	41	,	,	PUNCT
fbem-4353	110	42	so	so	SCONJ
fbem-4353	110	43	as	as	SCONJ
fbem-4353	110	44	to	to	PART
fbem-4353	110	45	improve	improve	VERB
fbem-4353	110	46	the	the	DET
fbem-4353	110	47	quality	quality	NOUN
fbem-4353	110	48	of	of	ADP
fbem-4353	110	49	auditing	auditing	NOUN
fbem-4353	110	50	;	;	PUNCT
fbem-4353	110	51	on	on	ADP
fbem-4353	110	52	the	the	DET
fbem-4353	110	53	other	other	ADJ
fbem-4353	110	54	hand	hand	NOUN
fbem-4353	110	55	,	,	PUNCT
fbem-4353	110	56	imposing	impose	VERB
fbem-4353	110	57	strict	strict	ADJ
fbem-4353	110	58	disciplinary	disciplinary	ADJ
fbem-4353	110	59	measures	measure	NOUN
fbem-4353	110	60	of	of	ADP
fbem-4353	110	61	fines	fine	NOUN
fbem-4353	110	62	and	and	CCONJ
fbem-4353	110	63	suspensions	suspension	NOUN
fbem-4353	110	64	on	on	ADP
fbem-4353	110	65	accounting	accounting	NOUN
fbem-4353	110	66	firms	firm	NOUN
fbem-4353	110	67	that	that	PRON
fbem-4353	110	68	fail	fail	VERB
fbem-4353	110	69	to	to	PART
fbem-4353	110	70	audit	audit	VERB
fbem-4353	110	71	,	,	PUNCT
fbem-4353	110	72	and	and	CCONJ
fbem-4353	110	73	imposing	impose	VERB
fbem-4353	110	74	different	different	ADJ
fbem-4353	110	75	disciplinary	disciplinary	ADJ
fbem-4353	110	76	measures	measure	NOUN
fbem-4353	110	77	on	on	ADP
fbem-4353	110	78	practitioners	practitioner	NOUN
fbem-4353	110	79	who	who	PRON
fbem-4353	110	80	disregard	disregard	VERB
fbem-4353	110	81	professional	professional	ADJ
fbem-4353	110	82	ethics	ethic	NOUN
fbem-4353	110	83	depending	depend	VERB
fbem-4353	110	84	on	on	ADP
fbem-4353	110	85	the	the	DET
fbem-4353	110	86	severity	severity	NOUN
fbem-4353	110	87	of	of	ADP
fbem-4353	110	88	on	on	ADP
fbem-4353	110	89	the	the	DET
fbem-4353	110	90	other	other	ADJ
fbem-4353	110	91	hand	hand	NOUN
fbem-4353	110	92	,	,	PUNCT
fbem-4353	110	93	strict	strict	ADJ
fbem-4353	110	94	disciplinary	disciplinary	ADJ
fbem-4353	110	95	measures	measure	NOUN
fbem-4353	110	96	such	such	ADJ
fbem-4353	110	97	as	as	ADP
fbem-4353	110	98	fines	fine	NOUN
fbem-4353	110	99	and	and	CCONJ
fbem-4353	110	100	suspensions	suspension	NOUN
fbem-4353	110	101	are	be	AUX
fbem-4353	110	102	imposed	impose	VERB
fbem-4353	110	103	on	on	ADP
fbem-4353	110	104	accounting	accounting	NOUN
fbem-4353	110	105	firms	firm	NOUN
fbem-4353	110	106	with	with	ADP
fbem-4353	110	107	audit	audit	NOUN
fbem-4353	110	108	failures	failure	NOUN
fbem-4353	110	109	,	,	PUNCT
fbem-4353	110	110	and	and	CCONJ
fbem-4353	110	111	different	different	ADJ
fbem-4353	110	112	penalties	penalty	NOUN
fbem-4353	110	113	are	be	AUX
fbem-4353	110	114	imposed	impose	VERB
fbem-4353	110	115	on	on	ADP
fbem-4353	110	116	practitioners	practitioner	NOUN
fbem-4353	110	117	who	who	PRON
fbem-4353	110	118	disregard	disregard	VERB
fbem-4353	110	119	professional	professional	ADJ
fbem-4353	110	120	ethics	ethic	NOUN
fbem-4353	110	121	depending	depend	VERB
fbem-4353	110	122	on	on	ADP
fbem-4353	110	123	the	the	DET
fbem-4353	110	124	seriousness	seriousness	NOUN
fbem-4353	110	125	of	of	ADP
fbem-4353	110	126	the	the	DET
fbem-4353	110	127	case	case	NOUN
fbem-4353	110	128	,	,	PUNCT
fbem-4353	110	129	and	and	CCONJ
fbem-4353	110	130	those	those	PRON
fbem-4353	110	131	who	who	PRON
fbem-4353	110	132	cause	cause	VERB
fbem-4353	110	133	serious	serious	ADJ
fbem-4353	110	134	adverse	adverse	ADJ
fbem-4353	110	135	impact	impact	NOUN
fbem-4353	110	136	on	on	ADP
fbem-4353	110	137	society	society	NOUN
fbem-4353	110	138	are	be	AUX
fbem-4353	110	139	directly	directly	ADV
fbem-4353	110	140	banned	ban	VERB
fbem-4353	110	141	from	from	ADP
fbem-4353	110	142	the	the	DET
fbem-4353	110	143	industry	industry	NOUN
fbem-4353	110	144	.	.	PUNCT
fbem-4353	111	1	acknowledgment	acknowledgment	NOUN
fbem-4353	111	2	key	key	ADJ
fbem-4353	111	3	scientific	scientific	ADJ
fbem-4353	111	4	research	research	NOUN
fbem-4353	111	5	topic	topic	NOUN
fbem-4353	111	6	of	of	ADP
fbem-4353	111	7	the	the	DET
fbem-4353	111	8	national	national	ADJ
fbem-4353	111	9	audit	audit	PROPN
fbem-4353	111	10	office	office	NOUN
fbem-4353	111	11	:	:	PUNCT
fbem-4353	111	12	research	research	NOUN
fbem-4353	111	13	on	on	ADP
fbem-4353	111	14	the	the	DET
fbem-4353	111	15	audit	audit	NOUN
fbem-4353	111	16	coordination	coordination	NOUN
fbem-4353	111	17	prevention	prevention	NOUN
fbem-4353	111	18	mechanism	mechanism	NOUN
fbem-4353	111	19	and	and	CCONJ
fbem-4353	111	20	strategy	strategy	NOUN
fbem-4353	111	21	for	for	ADP
fbem-4353	111	22	the	the	DET
fbem-4353	111	23	risk	risk	NOUN
fbem-4353	111	24	of	of	ADP
fbem-4353	111	25	local	local	ADJ
fbem-4353	111	26	government	government	NOUN
fbem-4353	111	27	special	special	ADJ
fbem-4353	111	28	debts	debt	NOUN
fbem-4353	111	29	,	,	PUNCT
fbem-4353	111	30	project	project	NOUN
fbem-4353	111	31	number	number	NOUN
fbem-4353	111	32	:	:	PUNCT
fbem-4353	111	33	22sj01004	22sj01004	NUM
fbem-4353	111	34	;	;	PUNCT
fbem-4353	111	35	soft	soft	ADJ
fbem-4353	111	36	science	science	NOUN
fbem-4353	111	37	general	general	ADJ
fbem-4353	111	38	project	project	NOUN
fbem-4353	111	39	of	of	ADP
fbem-4353	111	40	xi'an	xi'an	PROPN
fbem-4353	111	41	science	science	PROPN
fbem-4353	111	42	and	and	CCONJ
fbem-4353	111	43	technology	technology	PROPN
fbem-4353	111	44	bureau	bureau	NOUN
fbem-4353	111	45	:	:	PUNCT
fbem-4353	111	46	research	research	NOUN
fbem-4353	111	47	on	on	ADP
fbem-4353	111	48	the	the	DET
fbem-4353	111	49	impact	impact	NOUN
fbem-4353	111	50	of	of	ADP
fbem-4353	111	51	industrial	industrial	ADJ
fbem-4353	111	52	convergence	convergence	NOUN
fbem-4353	111	53	on	on	ADP
fbem-4353	111	54	the	the	DET
fbem-4353	111	55	high	high	ADJ
fbem-4353	111	56	-	-	PUNCT
fbem-4353	111	57	quality	quality	NOUN
fbem-4353	111	58	development	development	NOUN
fbem-4353	111	59	of	of	ADP
fbem-4353	111	60	xi'an	xi'an	PROPN
fbem-4353	111	61	advanced	advanced	ADJ
fbem-4353	111	62	manufacturing	manufacturing	NOUN
fbem-4353	111	63	industry	industry	NOUN
fbem-4353	111	64	,	,	PUNCT
fbem-4353	111	65	project	project	NOUN
fbem-4353	111	66	number	number	NOUN
fbem-4353	111	67	:	:	PUNCT
fbem-4353	111	68	22rkyj0052	22rkyj0052	NUM
fbem-4353	111	69	.	.	PUNCT
fbem-4353	112	1	references	reference	NOUN
fbem-4353	112	2	[	[	X
fbem-4353	112	3	1	1	NUM
fbem-4353	112	4	]	]	X
fbem-4353	112	5	cheng	cheng	PROPN
fbem-4353	112	6	chen	chen	PROPN
fbem-4353	112	7	:	:	PUNCT
fbem-4353	112	8	accounting	accounting	NOUN
fbem-4353	112	9	fraud	fraud	NOUN
fbem-4353	112	10	identification	identification	NOUN
fbem-4353	112	11	and	and	CCONJ
fbem-4353	112	12	audit	audit	NOUN
fbem-4353	112	13	response	response	NOUN
fbem-4353	112	14	based	base	VERB
fbem-4353	112	15	on	on	ADP
fbem-4353	112	16	the	the	DET
fbem-4353	112	17	case	case	NOUN
fbem-4353	112	18	of	of	ADP
fbem-4353	112	19	2019	2019	NUM
fbem-4353	112	20	financial	financial	ADJ
fbem-4353	112	21	storm	storm	NOUN
fbem-4353	112	22	,	,	PUNCT
fbem-4353	112	23	chinese	chinese	PROPN
fbem-4353	112	24	certified	certify	VERB
fbem-4353	112	25	public	public	ADJ
fbem-4353	112	26	accountant	accountant	NOUN
fbem-4353	112	27	,	,	PUNCT
fbem-4353	112	28	(	(	PUNCT
fbem-4353	112	29	2022	2022	NUM
fbem-4353	112	30	)	)	PUNCT
fbem-4353	112	31	no.06	no.06	ADV
fbem-4353	112	32	,	,	PUNCT
fbem-4353	112	33	p.116	p.116	NOUN
fbem-4353	112	34	-	-	PUNCT
fbem-4353	112	35	119	119	NUM
fbem-4353	112	36	.	.	PUNCT
fbem-4353	113	1	[	[	X
fbem-4353	113	2	2	2	X
fbem-4353	113	3	]	]	PUNCT
fbem-4353	113	4	xue	xue	PROPN
fbem-4353	113	5	chen	chen	PROPN
fbem-4353	113	6	,	,	PUNCT
fbem-4353	113	7	shengxian	shengxian	PROPN
fbem-4353	113	8	li	li	PROPN
fbem-4353	113	9	,	,	PUNCT
fbem-4353	113	10	yueye	yueye	PROPN
fbem-4353	113	11	li	li	PROPN
fbem-4353	113	12	:	:	PUNCT
fbem-4353	113	13	research	research	NOUN
fbem-4353	113	14	on	on	ADP
fbem-4353	113	15	auditor	auditor	NOUN
fbem-4353	113	16	's	's	PART
fbem-4353	113	17	industry	industry	NOUN
fbem-4353	113	18	expertise	expertise	NOUN
fbem-4353	113	19	and	and	CCONJ
fbem-4353	113	20	financial	financial	ADJ
fbem-4353	113	21	fraud	fraud	NOUN
fbem-4353	113	22	-	-	PUNCT
fbem-4353	113	23	a	a	DET
fbem-4353	113	24	case	case	NOUN
fbem-4353	113	25	study	study	NOUN
fbem-4353	113	26	based	base	VERB
fbem-4353	113	27	on	on	ADP
fbem-4353	113	28	changsheng	changsheng	PROPN
fbem-4353	113	29	biotech	biotech	NOUN
fbem-4353	113	30	,	,	PUNCT
fbem-4353	113	31	accounting	accounting	NOUN
fbem-4353	113	32	newsletter	newsletter	NOUN
fbem-4353	113	33	,	,	PUNCT
fbem-4353	113	34	(	(	PUNCT
fbem-4353	113	35	2022	2022	NUM
fbem-4353	113	36	)	)	PUNCT
fbem-4353	113	37	no.11	no.11	NOUN
fbem-4353	113	38	,	,	PUNCT
fbem-4353	113	39	p.105	p.105	NOUN
fbem-4353	113	40	-	-	PUNCT
fbem-4353	113	41	111	111	NUM
fbem-4353	113	42	.	.	PUNCT
fbem-4353	114	1	[	[	X
fbem-4353	114	2	3	3	X
fbem-4353	114	3	]	]	X
fbem-4353	114	4	huang	huang	PROPN
fbem-4353	114	5	fang	fang	PROPN
fbem-4353	114	6	:	:	PUNCT
fbem-4353	114	7	analysis	analysis	NOUN
fbem-4353	114	8	of	of	ADP
fbem-4353	114	9	fraudulent	fraudulent	ADJ
fbem-4353	114	10	behavior	behavior	NOUN
fbem-4353	114	11	of	of	ADP
fbem-4353	114	12	pharmaceutical	pharmaceutical	ADJ
fbem-4353	114	13	listed	list	VERB
fbem-4353	114	14	companies	company	NOUN
fbem-4353	114	15	-	-	PUNCT
fbem-4353	114	16	taking	take	VERB
fbem-4353	114	17	kangmei	kangmei	ADJ
fbem-4353	114	18	pharmaceutical	pharmaceutical	NOUN
fbem-4353	114	19	and	and	CCONJ
fbem-4353	114	20	erkang	erkang	PROPN
fbem-4353	114	21	pharmaceutical	pharmaceutical	NOUN
fbem-4353	114	22	as	as	ADP
fbem-4353	114	23	examples	example	NOUN
fbem-4353	114	24	,	,	PUNCT
fbem-4353	114	25	modern	modern	ADJ
fbem-4353	114	26	auditing	auditing	NOUN
fbem-4353	114	27	and	and	CCONJ
fbem-4353	114	28	economics	economic	NOUN
fbem-4353	114	29	,	,	PUNCT
fbem-4353	114	30	(	(	PUNCT
fbem-4353	114	31	2021	2021	NUM
fbem-4353	114	32	)	)	PUNCT
fbem-4353	114	33	no.06	no.06	ADP
fbem-4353	114	34	,	,	PUNCT
fbem-4353	114	35	p.44	p.44	PROPN
fbem-4353	114	36	-	-	X
fbem-4353	114	37	47	47	NUM
fbem-4353	114	38	.	.	PUNCT
fbem-4353	115	1	[	[	X
fbem-4353	115	2	4	4	NUM
fbem-4353	115	3	]	]	X
fbem-4353	115	4	qinhua	qinhua	PROPN
fbem-4353	115	5	ye	ye	PROPN
fbem-4353	115	6	,	,	PUNCT
fbem-4353	115	7	fan	fan	NOUN
fbem-4353	115	8	ye	ye	NOUN
fbem-4353	115	9	and	and	CCONJ
fbem-4353	115	10	shizhong	shizhong	PROPN
fbem-4353	115	11	huang	huang	PROPN
fbem-4353	115	12	:	:	PUNCT
fbem-4353	115	13	recognition	recognition	NOUN
fbem-4353	115	14	and	and	CCONJ
fbem-4353	115	15	response	response	NOUN
fbem-4353	115	16	to	to	ADP
fbem-4353	115	17	income	income	NOUN
fbem-4353	115	18	fraud	fraud	NOUN
fbem-4353	115	19	-	-	PUNCT
fbem-4353	115	20	a	a	DET
fbem-4353	115	21	case	case	NOUN
fbem-4353	115	22	study	study	NOUN
fbem-4353	115	23	based	base	VERB
fbem-4353	115	24	on	on	ADP
fbem-4353	115	25	the	the	DET
fbem-4353	115	26	fraud	fraud	NOUN
fbem-4353	115	27	of	of	ADP
fbem-4353	115	28	dongfang	dongfang	PROPN
fbem-4353	115	29	jinyu	jinyu	PROPN
fbem-4353	115	30	's	's	PART
fbem-4353	115	31	transactions	transaction	NOUN
fbem-4353	115	32	,	,	PUNCT
fbem-4353	115	33	finance	finance	NOUN
fbem-4353	115	34	and	and	CCONJ
fbem-4353	115	35	accounting	accounting	NOUN
fbem-4353	115	36	,	,	PUNCT
fbem-4353	115	37	(	(	PUNCT
fbem-4353	115	38	2021	2021	NUM
fbem-4353	115	39	)	)	PUNCT
fbem-4353	115	40	no.15	no.15	NOUN
fbem-4353	115	41	,	,	PUNCT
fbem-4353	115	42	p.36	p.36	NOUN
fbem-4353	115	43	-	-	SYM
fbem-4353	115	44	40	40	NUM
fbem-4353	115	45	.	.	PUNCT
fbem-4353	116	1	[	[	X
fbem-4353	116	2	5	5	X
fbem-4353	116	3	]	]	X
fbem-4353	116	4	fan	fan	NOUN
fbem-4353	116	5	ye	ye	PROPN
fbem-4353	116	6	,	,	PUNCT
fbem-4353	116	7	qinhua	qinhua	PROPN
fbem-4353	116	8	ye	ye	PROPN
fbem-4353	116	9	and	and	CCONJ
fbem-4353	116	10	shizhong	shizhong	PROPN
fbem-4353	116	11	huang	huang	PROPN
fbem-4353	116	12	:	:	PUNCT
fbem-4353	116	13	identification	identification	NOUN
fbem-4353	116	14	and	and	CCONJ
fbem-4353	116	15	response	response	NOUN
fbem-4353	116	16	to	to	ADP
fbem-4353	116	17	inventory	inventory	NOUN
fbem-4353	116	18	fraud	fraud	NOUN
fbem-4353	116	19	-	-	PUNCT
fbem-4353	116	20	a	a	DET
fbem-4353	116	21	case	case	NOUN
fbem-4353	116	22	study	study	NOUN
fbem-4353	116	23	based	base	VERB
fbem-4353	116	24	on	on	ADP
fbem-4353	116	25	kangmei	kangmei	PROPN
fbem-4353	116	26	pharmaceutical	pharmaceutical	NOUN
fbem-4353	116	27	,	,	PUNCT
fbem-4353	116	28	finance	finance	NOUN
fbem-4353	116	29	and	and	CCONJ
fbem-4353	116	30	accounting	accounting	NOUN
fbem-4353	116	31	,	,	PUNCT
fbem-4353	116	32	(	(	PUNCT
fbem-4353	116	33	2021	2021	NUM
fbem-4353	116	34	)	)	PUNCT
fbem-4353	116	35	no.13	no.13	NOUN
fbem-4353	116	36	,	,	PUNCT
fbem-4353	116	37	p.4852	p.4852	ADP
fbem-4353	116	38	.	.	PUNCT
fbem-4353	117	1	[	[	X
fbem-4353	117	2	6	6	NUM
fbem-4353	117	3	]	]	PUNCT
fbem-4353	117	4	xingmei	xingmei	PROPN
fbem-4353	117	5	zhao	zhao	PROPN
fbem-4353	117	6	,	,	PUNCT
fbem-4353	117	7	jiang	jiang	PROPN
fbem-4353	117	8	zhu	zhu	PROPN
fbem-4353	117	9	and	and	CCONJ
fbem-4353	117	10	jinmei	jinmei	PROPN
fbem-4353	117	11	tian	tian	PROPN
fbem-4353	117	12	:	:	PUNCT
fbem-4353	117	13	examples	example	NOUN
fbem-4353	117	14	of	of	ADP
fbem-4353	117	15	financial	financial	ADJ
fbem-4353	117	16	misstatement	misstatement	NOUN
fbem-4353	117	17	,	,	PUNCT
fbem-4353	117	18	audit	audit	NOUN
fbem-4353	117	19	response	response	NOUN
fbem-4353	117	20	and	and	CCONJ
fbem-4353	117	21	technical	technical	ADJ
fbem-4353	117	22	error	error	NOUN
fbem-4353	117	23	analysis	analysis	NOUN
fbem-4353	117	24	,	,	PUNCT
fbem-4353	117	25	finance	finance	NOUN
fbem-4353	117	26	and	and	CCONJ
fbem-4353	117	27	accounting	accounting	NOUN
fbem-4353	117	28	communication	communication	NOUN
fbem-4353	117	29	,	,	PUNCT
fbem-4353	117	30	(	(	PUNCT
fbem-4353	117	31	2021	2021	NUM
fbem-4353	117	32	)	)	PUNCT
fbem-4353	117	33	no.09	no.09	NOUN
fbem-4353	117	34	,	,	PUNCT
fbem-4353	117	35	p.16	p.16	PROPN
fbem-4353	117	36	-	-	PROPN
fbem-4353	117	37	19	19	NUM
fbem-4353	117	38	.	.	PUNCT
fbem-4353	118	1	[	[	X
fbem-4353	118	2	7	7	X
fbem-4353	118	3	]	]	X
fbem-4353	118	4	keliang	keliang	PROPN
fbem-4353	118	5	li	li	PROPN
fbem-4353	118	6	:	:	PUNCT
fbem-4353	118	7	warnings	warning	NOUN
fbem-4353	118	8	and	and	CCONJ
fbem-4353	118	9	reflections	reflection	NOUN
fbem-4353	118	10	on	on	ADP
fbem-4353	118	11	independent	independent	ADJ
fbem-4353	118	12	auditing	auditing	NOUN
fbem-4353	118	13	from	from	ADP
fbem-4353	118	14	"	"	PUNCT
fbem-4353	118	15	ruihua	ruihua	NOUN
fbem-4353	118	16	's	's	PART
fbem-4353	118	17	tragedy	tragedy	NOUN
fbem-4353	118	18	"	"	PUNCT
fbem-4353	118	19	,	,	PUNCT
fbem-4353	118	20	monthly	monthly	ADJ
fbem-4353	118	21	journal	journal	NOUN
fbem-4353	118	22	of	of	ADP
fbem-4353	118	23	finance	finance	NOUN
fbem-4353	118	24	and	and	CCONJ
fbem-4353	118	25	accounting	accounting	NOUN
fbem-4353	118	26	,	,	PUNCT
fbem-4353	118	27	(	(	PUNCT
fbem-4353	118	28	2020	2020	NUM
fbem-4353	118	29	)	)	PUNCT
fbem-4353	118	30	no.20	no.20	PROPN
fbem-4353	118	31	,	,	PUNCT
fbem-4353	118	32	p.90	p.90	NOUN
fbem-4353	118	33	-	-	PUNCT
fbem-4353	118	34	95	95	NUM
fbem-4353	118	35	.	.	PUNCT
fbem-4353	119	1	[	[	X
fbem-4353	119	2	8	8	NUM
fbem-4353	119	3	]	]	X
fbem-4353	119	4	shizhong	shizhong	PROPN
fbem-4353	119	5	huang	huang	PROPN
fbem-4353	119	6	,	,	PUNCT
fbem-4353	119	7	qinhua	qinhua	PROPN
fbem-4353	119	8	ye	ye	PROPN
fbem-4353	119	9	,	,	PUNCT
fbem-4353	119	10	shan	shan	PROPN
fbem-4353	119	11	xu	xu	PROPN
fbem-4353	119	12	,	,	PUNCT
fbem-4353	119	13	et	et	PROPN
fbem-4353	119	14	al	al	PROPN
fbem-4353	119	15	.	.	PUNCT
fbem-4353	120	1	analysis	analysis	NOUN
fbem-4353	120	2	on	on	ADP
fbem-4353	120	3	financial	financial	ADJ
fbem-4353	120	4	fraud	fraud	NOUN
fbem-4353	120	5	of	of	ADP
fbem-4353	120	6	chinese	chinese	ADJ
fbem-4353	120	7	listed	list	VERB
fbem-4353	120	8	companies	company	NOUN
fbem-4353	120	9	from	from	ADP
fbem-4353	120	10	2010	2010	NUM
fbem-4353	120	11	to	to	ADP
fbem-4353	120	12	2019	2019	NUM
fbem-4353	120	13	,	,	PUNCT
fbem-4353	120	14	monthly	monthly	ADJ
fbem-4353	120	15	journal	journal	NOUN
fbem-4353	120	16	of	of	ADP
fbem-4353	120	17	finance	finance	NOUN
fbem-4353	120	18	and	and	CCONJ
fbem-4353	120	19	accounting	accounting	NOUN
fbem-4353	120	20	,	,	PUNCT
fbem-4353	120	21	(	(	PUNCT
fbem-4353	120	22	2020	2020	NUM
fbem-4353	120	23	)	)	PUNCT
fbem-4353	120	24	no.14	no.14	PROPN
fbem-4353	120	25	,	,	PUNCT
fbem-4353	120	26	p.153	p.153	NOUN
fbem-4353	120	27	-	-	SYM
fbem-4353	120	28	160	160	NUM
fbem-4353	120	29	.	.	PUNCT