id	sid	tid	token	lemma	pos
fbem-6611	1	1	frontiers	frontier	NOUN
fbem-6611	1	2	in	in	ADP
fbem-6611	1	3	business	business	NOUN
fbem-6611	1	4	,	,	PUNCT
fbem-6611	1	5	economics	economic	NOUN
fbem-6611	1	6	and	and	CCONJ
fbem-6611	1	7	management	management	NOUN
fbem-6611	1	8	issn	issn	PROPN
fbem-6611	1	9	:	:	PUNCT
fbem-6611	1	10	2766	2766	NUM
fbem-6611	1	11	-	-	PUNCT
fbem-6611	1	12	824x	824x	NUM
fbem-6611	1	13	|	|	ADJ
fbem-6611	1	14	vol	vol	NOUN
fbem-6611	1	15	.	.	PROPN
fbem-6611	1	16	8	8	NUM
fbem-6611	1	17	,	,	PUNCT
fbem-6611	1	18	no	no	INTJ
fbem-6611	1	19	.	.	NOUN
fbem-6611	1	20	2	2	NUM
fbem-6611	1	21	,	,	PUNCT
fbem-6611	1	22	2023	2023	NUM
fbem-6611	1	23	41	41	NUM
fbem-6611	1	24	research	research	NOUN
fbem-6611	1	25	on	on	ADP
fbem-6611	1	26	the	the	DET
fbem-6611	1	27	internal	internal	PROPN
fbem-6611	1	28	control	control	PROPN
fbem-6611	1	29	environment	environment	NOUN
fbem-6611	1	30	of	of	ADP
fbem-6611	1	31	state‐	state‐	NOUN
fbem-6611	1	32	owned	own	VERB
fbem-6611	1	33	enterprises	enterprise	NOUN
fbem-6611	1	34	-taking	-take	VERB
fbem-6611	1	35	h	h	NOUN
fbem-6611	1	36	enterprise	enterprise	NOUN
fbem-6611	1	37	as	as	ADP
fbem-6611	1	38	an	an	DET
fbem-6611	1	39	example	example	NOUN
fbem-6611	1	40	yuxian	yuxian	ADJ
fbem-6611	1	41	zuo	zuo	PROPN
fbem-6611	1	42	,	,	PUNCT
fbem-6611	1	43	he	he	PRON
fbem-6611	1	44	liu	liu	PROPN
fbem-6611	1	45	sichuan	sichuan	PROPN
fbem-6611	1	46	university	university	PROPN
fbem-6611	1	47	of	of	ADP
fbem-6611	1	48	science	science	PROPN
fbem-6611	1	49	&	&	CCONJ
fbem-6611	1	50	engineering	engineering	PROPN
fbem-6611	1	51	,	,	PUNCT
fbem-6611	1	52	zigong	zigong	PROPN
fbem-6611	1	53	,	,	PUNCT
fbem-6611	1	54	643000	643000	NUM
fbem-6611	1	55	,	,	PUNCT
fbem-6611	1	56	china	china	PROPN
fbem-6611	1	57	abstract	abstract	PROPN
fbem-6611	1	58	:	:	PUNCT
fbem-6611	1	59	with	with	ADP
fbem-6611	1	60	the	the	DET
fbem-6611	1	61	development	development	NOUN
fbem-6611	1	62	of	of	ADP
fbem-6611	1	63	china	china	PROPN
fbem-6611	1	64	's	's	PART
fbem-6611	1	65	economy	economy	NOUN
fbem-6611	1	66	and	and	CCONJ
fbem-6611	1	67	social	social	ADJ
fbem-6611	1	68	progress	progress	NOUN
fbem-6611	1	69	,	,	PUNCT
fbem-6611	1	70	enterprises	enterprise	NOUN
fbem-6611	1	71	have	have	AUX
fbem-6611	1	72	put	put	VERB
fbem-6611	1	73	forward	forward	ADV
fbem-6611	1	74	new	new	ADJ
fbem-6611	1	75	requirements	requirement	NOUN
fbem-6611	1	76	for	for	ADP
fbem-6611	1	77	their	their	PRON
fbem-6611	1	78	own	own	ADJ
fbem-6611	1	79	management	management	NOUN
fbem-6611	1	80	ability	ability	NOUN
fbem-6611	1	81	.	.	PUNCT
fbem-6611	2	1	in	in	ADP
fbem-6611	2	2	order	order	NOUN
fbem-6611	2	3	to	to	PART
fbem-6611	2	4	better	well	ADV
fbem-6611	2	5	adapt	adapt	VERB
fbem-6611	2	6	to	to	ADP
fbem-6611	2	7	the	the	DET
fbem-6611	2	8	development	development	NOUN
fbem-6611	2	9	needs	need	NOUN
fbem-6611	2	10	of	of	ADP
fbem-6611	2	11	the	the	DET
fbem-6611	2	12	current	current	ADJ
fbem-6611	2	13	market	market	NOUN
fbem-6611	2	14	economy	economy	NOUN
fbem-6611	2	15	,	,	PUNCT
fbem-6611	2	16	state	state	NOUN
fbem-6611	2	17	-	-	PUNCT
fbem-6611	2	18	owned	own	VERB
fbem-6611	2	19	enterprises	enterprise	NOUN
fbem-6611	2	20	must	must	AUX
fbem-6611	2	21	strengthen	strengthen	VERB
fbem-6611	2	22	the	the	DET
fbem-6611	2	23	internal	internal	ADJ
fbem-6611	2	24	control	control	NOUN
fbem-6611	2	25	construction	construction	NOUN
fbem-6611	2	26	.	.	PUNCT
fbem-6611	3	1	in	in	ADP
fbem-6611	3	2	this	this	DET
fbem-6611	3	3	process	process	NOUN
fbem-6611	3	4	,	,	PUNCT
fbem-6611	3	5	we	we	PRON
fbem-6611	3	6	should	should	AUX
fbem-6611	3	7	start	start	VERB
fbem-6611	3	8	from	from	ADP
fbem-6611	3	9	many	many	ADJ
fbem-6611	3	10	aspects	aspect	NOUN
fbem-6611	3	11	and	and	CCONJ
fbem-6611	3	12	take	take	VERB
fbem-6611	3	13	corresponding	correspond	VERB
fbem-6611	3	14	optimization	optimization	NOUN
fbem-6611	3	15	measures	measure	NOUN
fbem-6611	3	16	to	to	PART
fbem-6611	3	17	improve	improve	VERB
fbem-6611	3	18	its	its	PRON
fbem-6611	3	19	internal	internal	ADJ
fbem-6611	3	20	control	control	NOUN
fbem-6611	3	21	level	level	NOUN
fbem-6611	3	22	.	.	PUNCT
fbem-6611	4	1	this	this	DET
fbem-6611	4	2	article	article	NOUN
fbem-6611	4	3	mainly	mainly	ADV
fbem-6611	4	4	analyzes	analyze	VERB
fbem-6611	4	5	and	and	CCONJ
fbem-6611	4	6	discusses	discuss	VERB
fbem-6611	4	7	the	the	DET
fbem-6611	4	8	internal	internal	ADJ
fbem-6611	4	9	control	control	PROPN
fbem-6611	4	10	environment	environment	NOUN
fbem-6611	4	11	of	of	ADP
fbem-6611	4	12	state	state	NOUN
fbem-6611	4	13	-	-	PUNCT
fbem-6611	4	14	owned	own	VERB
fbem-6611	4	15	enterprises	enterprise	NOUN
fbem-6611	4	16	.	.	PUNCT
fbem-6611	5	1	taking	take	VERB
fbem-6611	5	2	h	h	NOUN
fbem-6611	5	3	enterprise	enterprise	NOUN
fbem-6611	5	4	as	as	ADP
fbem-6611	5	5	an	an	DET
fbem-6611	5	6	example	example	NOUN
fbem-6611	5	7	,	,	PUNCT
fbem-6611	5	8	it	it	PRON
fbem-6611	5	9	analyzes	analyze	VERB
fbem-6611	5	10	some	some	DET
fbem-6611	5	11	common	common	ADJ
fbem-6611	5	12	problems	problem	NOUN
fbem-6611	5	13	and	and	CCONJ
fbem-6611	5	14	causes	cause	NOUN
fbem-6611	5	15	of	of	ADP
fbem-6611	5	16	state	state	NOUN
fbem-6611	5	17	-	-	PUNCT
fbem-6611	5	18	owned	own	VERB
fbem-6611	5	19	enterprises	enterprise	NOUN
fbem-6611	5	20	at	at	ADP
fbem-6611	5	21	present	present	ADJ
fbem-6611	5	22	;	;	PUNCT
fbem-6611	5	23	at	at	ADP
fbem-6611	5	24	the	the	DET
fbem-6611	5	25	same	same	ADJ
fbem-6611	5	26	time	time	NOUN
fbem-6611	5	27	,	,	PUNCT
fbem-6611	5	28	it	it	PRON
fbem-6611	5	29	also	also	ADV
fbem-6611	5	30	points	point	VERB
fbem-6611	5	31	out	out	ADP
fbem-6611	5	32	that	that	SCONJ
fbem-6611	5	33	there	there	PRON
fbem-6611	5	34	are	be	VERB
fbem-6611	5	35	still	still	ADV
fbem-6611	5	36	some	some	DET
fbem-6611	5	37	deficiencies	deficiency	NOUN
fbem-6611	5	38	in	in	ADP
fbem-6611	5	39	the	the	DET
fbem-6611	5	40	internal	internal	PROPN
fbem-6611	5	41	control	control	PROPN
fbem-6611	5	42	environment	environment	NOUN
fbem-6611	5	43	of	of	ADP
fbem-6611	5	44	state	state	NOUN
fbem-6611	5	45	-	-	PUNCT
fbem-6611	5	46	owned	own	VERB
fbem-6611	5	47	enterprises	enterprise	NOUN
fbem-6611	5	48	at	at	ADP
fbem-6611	5	49	the	the	DET
fbem-6611	5	50	present	present	ADJ
fbem-6611	5	51	stage	stage	NOUN
fbem-6611	5	52	,	,	PUNCT
fbem-6611	5	53	and	and	CCONJ
fbem-6611	5	54	then	then	ADV
fbem-6611	5	55	puts	put	VERB
fbem-6611	5	56	forward	forward	ADV
fbem-6611	5	57	specific	specific	ADJ
fbem-6611	5	58	measures	measure	NOUN
fbem-6611	5	59	to	to	PART
fbem-6611	5	60	further	far	ADV
fbem-6611	5	61	improve	improve	VERB
fbem-6611	5	62	the	the	DET
fbem-6611	5	63	internal	internal	ADJ
fbem-6611	5	64	control	control	PROPN
fbem-6611	5	65	environment	environment	NOUN
fbem-6611	5	66	of	of	ADP
fbem-6611	5	67	state	state	NOUN
fbem-6611	5	68	-	-	PUNCT
fbem-6611	5	69	owned	own	VERB
fbem-6611	5	70	enterprises	enterprise	NOUN
fbem-6611	5	71	,	,	PUNCT
fbem-6611	5	72	in	in	ADP
fbem-6611	5	73	order	order	NOUN
fbem-6611	5	74	to	to	PART
fbem-6611	5	75	effectively	effectively	ADV
fbem-6611	5	76	improve	improve	VERB
fbem-6611	5	77	the	the	DET
fbem-6611	5	78	status	status	NOUN
fbem-6611	5	79	quo	quo	NOUN
fbem-6611	5	80	and	and	CCONJ
fbem-6611	5	81	existing	exist	VERB
fbem-6611	5	82	problems	problem	NOUN
fbem-6611	5	83	of	of	ADP
fbem-6611	5	84	the	the	DET
fbem-6611	5	85	internal	internal	PROPN
fbem-6611	5	86	control	control	PROPN
fbem-6611	5	87	environment	environment	NOUN
fbem-6611	5	88	of	of	ADP
fbem-6611	5	89	state	state	NOUN
fbem-6611	5	90	-	-	PUNCT
fbem-6611	5	91	owned	own	VERB
fbem-6611	5	92	enterprises	enterprise	NOUN
fbem-6611	5	93	through	through	ADP
fbem-6611	5	94	these	these	DET
fbem-6611	5	95	measures	measure	NOUN
fbem-6611	5	96	.	.	PUNCT
fbem-6611	6	1	keywords	keyword	NOUN
fbem-6611	6	2	:	:	PUNCT
fbem-6611	6	3	state	state	NOUN
fbem-6611	6	4	-	-	PUNCT
fbem-6611	6	5	owned	own	VERB
fbem-6611	6	6	enterprises	enterprise	NOUN
fbem-6611	6	7	,	,	PUNCT
fbem-6611	6	8	internal	internal	ADJ
fbem-6611	6	9	control	control	NOUN
fbem-6611	6	10	,	,	PUNCT
fbem-6611	6	11	internal	internal	ADJ
fbem-6611	6	12	environment	environment	NOUN
fbem-6611	6	13	.	.	PUNCT
fbem-6611	7	1	1	1	X
fbem-6611	7	2	.	.	X
fbem-6611	7	3	introduction	introduction	NOUN
fbem-6611	7	4	in	in	ADP
fbem-6611	7	5	the	the	DET
fbem-6611	7	6	new	new	ADJ
fbem-6611	7	7	historical	historical	ADJ
fbem-6611	7	8	period	period	NOUN
fbem-6611	7	9	,	,	PUNCT
fbem-6611	7	10	china	china	PROPN
fbem-6611	7	11	has	have	AUX
fbem-6611	7	12	put	put	VERB
fbem-6611	7	13	forward	forward	ADV
fbem-6611	7	14	higher	high	ADJ
fbem-6611	7	15	requirements	requirement	NOUN
fbem-6611	7	16	for	for	ADP
fbem-6611	7	17	the	the	DET
fbem-6611	7	18	reform	reform	NOUN
fbem-6611	7	19	of	of	ADP
fbem-6611	7	20	state	state	NOUN
fbem-6611	7	21	-	-	PUNCT
fbem-6611	7	22	owned	own	VERB
fbem-6611	7	23	enterprises	enterprise	NOUN
fbem-6611	7	24	.	.	PUNCT
fbem-6611	8	1	therefore	therefore	ADV
fbem-6611	8	2	,	,	PUNCT
fbem-6611	8	3	how	how	SCONJ
fbem-6611	8	4	to	to	PART
fbem-6611	8	5	strengthen	strengthen	VERB
fbem-6611	8	6	and	and	CCONJ
fbem-6611	8	7	improve	improve	VERB
fbem-6611	8	8	the	the	DET
fbem-6611	8	9	internal	internal	ADJ
fbem-6611	8	10	control	control	NOUN
fbem-6611	8	11	construction	construction	NOUN
fbem-6611	8	12	of	of	ADP
fbem-6611	8	13	state	state	NOUN
fbem-6611	8	14	-	-	PUNCT
fbem-6611	8	15	owned	own	VERB
fbem-6611	8	16	enterprises	enterprise	NOUN
fbem-6611	8	17	has	have	AUX
fbem-6611	8	18	become	become	VERB
fbem-6611	8	19	one	one	NUM
fbem-6611	8	20	of	of	ADP
fbem-6611	8	21	the	the	DET
fbem-6611	8	22	most	most	ADV
fbem-6611	8	23	important	important	ADJ
fbem-6611	8	24	and	and	CCONJ
fbem-6611	8	25	urgent	urgent	ADJ
fbem-6611	8	26	issues	issue	NOUN
fbem-6611	8	27	at	at	ADP
fbem-6611	8	28	present	present	ADJ
fbem-6611	8	29	.	.	PUNCT
fbem-6611	9	1	according	accord	VERB
fbem-6611	9	2	to	to	ADP
fbem-6611	9	3	the	the	DET
fbem-6611	9	4	current	current	ADJ
fbem-6611	9	5	situation	situation	NOUN
fbem-6611	9	6	of	of	ADP
fbem-6611	9	7	the	the	DET
fbem-6611	9	8	internal	internal	PROPN
fbem-6611	9	9	control	control	PROPN
fbem-6611	9	10	environment	environment	PROPN
fbem-6611	9	11	management	management	NOUN
fbem-6611	9	12	of	of	ADP
fbem-6611	9	13	state	state	NOUN
fbem-6611	9	14	-	-	PUNCT
fbem-6611	9	15	owned	own	VERB
fbem-6611	9	16	enterprises	enterprise	NOUN
fbem-6611	9	17	,	,	PUNCT
fbem-6611	9	18	there	there	PRON
fbem-6611	9	19	are	be	VERB
fbem-6611	9	20	generally	generally	ADV
fbem-6611	9	21	the	the	DET
fbem-6611	9	22	following	follow	VERB
fbem-6611	9	23	problems	problem	NOUN
fbem-6611	9	24	:	:	PUNCT
fbem-6611	9	25	first	first	ADV
fbem-6611	9	26	,	,	PUNCT
fbem-6611	9	27	the	the	DET
fbem-6611	9	28	corporate	corporate	ADJ
fbem-6611	9	29	governance	governance	NOUN
fbem-6611	9	30	structure	structure	NOUN
fbem-6611	9	31	is	be	AUX
fbem-6611	9	32	not	not	PART
fbem-6611	9	33	sound	sound	ADJ
fbem-6611	9	34	;	;	PUNCT
fbem-6611	9	35	second	second	X
fbem-6611	9	36	,	,	PUNCT
fbem-6611	9	37	the	the	DET
fbem-6611	9	38	formulation	formulation	NOUN
fbem-6611	9	39	and	and	CCONJ
fbem-6611	9	40	implementation	implementation	NOUN
fbem-6611	9	41	of	of	ADP
fbem-6611	9	42	enterprise	enterprise	NOUN
fbem-6611	9	43	development	development	NOUN
fbem-6611	9	44	strategies	strategy	NOUN
fbem-6611	9	45	are	be	AUX
fbem-6611	9	46	not	not	PART
fbem-6611	9	47	in	in	ADP
fbem-6611	9	48	place	place	NOUN
fbem-6611	9	49	;	;	PUNCT
fbem-6611	9	50	third	third	ADV
fbem-6611	9	51	,	,	PUNCT
fbem-6611	9	52	the	the	DET
fbem-6611	9	53	company	company	NOUN
fbem-6611	9	54	does	do	AUX
fbem-6611	9	55	not	not	PART
fbem-6611	9	56	pay	pay	VERB
fbem-6611	9	57	enough	enough	ADJ
fbem-6611	9	58	attention	attention	NOUN
fbem-6611	9	59	to	to	ADP
fbem-6611	9	60	human	human	ADJ
fbem-6611	9	61	resources	resource	NOUN
fbem-6611	9	62	management	management	NOUN
fbem-6611	9	63	;	;	PUNCT
fbem-6611	9	64	fourth	fourth	X
fbem-6611	9	65	,	,	PUNCT
fbem-6611	9	66	the	the	DET
fbem-6611	9	67	function	function	NOUN
fbem-6611	9	68	of	of	ADP
fbem-6611	9	69	the	the	DET
fbem-6611	9	70	internal	internal	ADJ
fbem-6611	9	71	audit	audit	NOUN
fbem-6611	9	72	department	department	NOUN
fbem-6611	9	73	is	be	AUX
fbem-6611	9	74	not	not	PART
fbem-6611	9	75	paid	pay	VERB
fbem-6611	9	76	enough	enough	ADJ
fbem-6611	9	77	attention	attention	NOUN
fbem-6611	9	78	.	.	PUNCT
fbem-6611	10	1	therefore	therefore	ADV
fbem-6611	10	2	,	,	PUNCT
fbem-6611	10	3	the	the	DET
fbem-6611	10	4	construction	construction	NOUN
fbem-6611	10	5	of	of	ADP
fbem-6611	10	6	internal	internal	ADJ
fbem-6611	10	7	control	control	NOUN
fbem-6611	10	8	environment	environment	NOUN
fbem-6611	10	9	of	of	ADP
fbem-6611	10	10	state	state	NOUN
fbem-6611	10	11	-	-	PUNCT
fbem-6611	10	12	owned	own	VERB
fbem-6611	10	13	enterprises	enterprise	NOUN
fbem-6611	10	14	should	should	AUX
fbem-6611	10	15	also	also	ADV
fbem-6611	10	16	focus	focus	VERB
fbem-6611	10	17	on	on	ADP
fbem-6611	10	18	these	these	DET
fbem-6611	10	19	aspects	aspect	NOUN
fbem-6611	10	20	.	.	PUNCT
fbem-6611	11	1	2	2	X
fbem-6611	11	2	.	.	X
fbem-6611	11	3	the	the	DET
fbem-6611	11	4	necessity	necessity	NOUN
fbem-6611	11	5	of	of	ADP
fbem-6611	11	6	strengthening	strengthen	VERB
fbem-6611	11	7	the	the	DET
fbem-6611	11	8	construction	construction	NOUN
fbem-6611	11	9	of	of	ADP
fbem-6611	11	10	internal	internal	ADJ
fbem-6611	11	11	control	control	NOUN
fbem-6611	11	12	environment	environment	NOUN
fbem-6611	11	13	in	in	ADP
fbem-6611	11	14	state	state	NOUN
fbem-6611	11	15	-	-	PUNCT
fbem-6611	11	16	owned	own	VERB
fbem-6611	11	17	enterprises	enterprise	NOUN
fbem-6611	11	18	2.1	2.1	NUM
fbem-6611	11	19	.	.	PUNCT
fbem-6611	12	1	it	it	PRON
fbem-6611	12	2	is	be	AUX
fbem-6611	12	3	conducive	conducive	ADJ
fbem-6611	12	4	to	to	ADP
fbem-6611	12	5	protecting	protect	VERB
fbem-6611	12	6	the	the	DET
fbem-6611	12	7	safety	safety	NOUN
fbem-6611	12	8	and	and	CCONJ
fbem-6611	12	9	integrity	integrity	NOUN
fbem-6611	12	10	of	of	ADP
fbem-6611	12	11	state	state	NOUN
fbem-6611	12	12	-	-	PUNCT
fbem-6611	12	13	owned	own	VERB
fbem-6611	12	14	assets	asset	NOUN
fbem-6611	12	15	state	state	NOUN
fbem-6611	12	16	-	-	PUNCT
fbem-6611	12	17	owned	own	VERB
fbem-6611	12	18	capital	capital	NOUN
fbem-6611	12	19	is	be	AUX
fbem-6611	12	20	an	an	DET
fbem-6611	12	21	important	important	ADJ
fbem-6611	12	22	national	national	ADJ
fbem-6611	12	23	resource	resource	NOUN
fbem-6611	12	24	and	and	CCONJ
fbem-6611	12	25	strategic	strategic	ADJ
fbem-6611	12	26	reserve	reserve	NOUN
fbem-6611	12	27	force	force	NOUN
fbem-6611	12	28	,	,	PUNCT
fbem-6611	12	29	which	which	PRON
fbem-6611	12	30	plays	play	VERB
fbem-6611	12	31	a	a	DET
fbem-6611	12	32	significant	significant	ADJ
fbem-6611	12	33	role	role	NOUN
fbem-6611	12	34	in	in	ADP
fbem-6611	12	35	ensuring	ensure	VERB
fbem-6611	12	36	the	the	DET
fbem-6611	12	37	sustainable	sustainable	ADJ
fbem-6611	12	38	and	and	CCONJ
fbem-6611	12	39	healthy	healthy	ADJ
fbem-6611	12	40	development	development	NOUN
fbem-6611	12	41	of	of	ADP
fbem-6611	12	42	the	the	DET
fbem-6611	12	43	national	national	ADJ
fbem-6611	12	44	economy	economy	NOUN
fbem-6611	12	45	.	.	PUNCT
fbem-6611	13	1	moreover	moreover	ADV
fbem-6611	13	2	,	,	PUNCT
fbem-6611	13	3	state	state	NOUN
fbem-6611	13	4	-	-	PUNCT
fbem-6611	13	5	owned	own	VERB
fbem-6611	13	6	enterprises	enterprise	NOUN
fbem-6611	13	7	produce	produce	VERB
fbem-6611	13	8	a	a	DET
fbem-6611	13	9	large	large	ADJ
fbem-6611	13	10	amount	amount	NOUN
fbem-6611	13	11	of	of	ADP
fbem-6611	13	12	capital	capital	NOUN
fbem-6611	13	13	,	,	PUNCT
fbem-6611	13	14	physical	physical	ADJ
fbem-6611	13	15	objects	object	NOUN
fbem-6611	13	16	and	and	CCONJ
fbem-6611	13	17	intangible	intangible	ADJ
fbem-6611	13	18	assets	asset	NOUN
fbem-6611	13	19	in	in	ADP
fbem-6611	13	20	the	the	DET
fbem-6611	13	21	process	process	NOUN
fbem-6611	13	22	of	of	ADP
fbem-6611	13	23	production	production	NOUN
fbem-6611	13	24	and	and	CCONJ
fbem-6611	13	25	operation	operation	NOUN
fbem-6611	13	26	,	,	PUNCT
fbem-6611	13	27	which	which	PRON
fbem-6611	13	28	are	be	AUX
fbem-6611	13	29	the	the	DET
fbem-6611	13	30	most	most	ADV
fbem-6611	13	31	basic	basic	ADJ
fbem-6611	13	32	components	component	NOUN
fbem-6611	13	33	of	of	ADP
fbem-6611	13	34	state	state	NOUN
fbem-6611	13	35	-	-	PUNCT
fbem-6611	13	36	owned	own	VERB
fbem-6611	13	37	assets	asset	NOUN
fbem-6611	13	38	and	and	CCONJ
fbem-6611	13	39	the	the	DET
fbem-6611	13	40	basic	basic	ADJ
fbem-6611	13	41	conditions	condition	NOUN
fbem-6611	13	42	for	for	ADP
fbem-6611	13	43	maintaining	maintain	VERB
fbem-6611	13	44	social	social	ADJ
fbem-6611	13	45	stability	stability	NOUN
fbem-6611	13	46	.	.	PUNCT
fbem-6611	14	1	therefore	therefore	ADV
fbem-6611	14	2	,	,	PUNCT
fbem-6611	14	3	by	by	ADP
fbem-6611	14	4	strengthening	strengthen	VERB
fbem-6611	14	5	the	the	DET
fbem-6611	14	6	internal	internal	ADJ
fbem-6611	14	7	control	control	NOUN
fbem-6611	14	8	environment	environment	NOUN
fbem-6611	14	9	of	of	ADP
fbem-6611	14	10	state	state	NOUN
fbem-6611	14	11	-	-	PUNCT
fbem-6611	14	12	owned	own	VERB
fbem-6611	14	13	enterprises	enterprise	NOUN
fbem-6611	14	14	and	and	CCONJ
fbem-6611	14	15	improving	improve	VERB
fbem-6611	14	16	the	the	DET
fbem-6611	14	17	construction	construction	NOUN
fbem-6611	14	18	of	of	ADP
fbem-6611	14	19	the	the	DET
fbem-6611	14	20	internal	internal	ADJ
fbem-6611	14	21	control	control	NOUN
fbem-6611	14	22	system	system	NOUN
fbem-6611	14	23	of	of	ADP
fbem-6611	14	24	enterprises	enterprise	NOUN
fbem-6611	14	25	,	,	PUNCT
fbem-6611	14	26	we	we	PRON
fbem-6611	14	27	can	can	AUX
fbem-6611	14	28	effectively	effectively	ADV
fbem-6611	14	29	protect	protect	VERB
fbem-6611	14	30	state	state	NOUN
fbem-6611	14	31	-	-	PUNCT
fbem-6611	14	32	owned	own	VERB
fbem-6611	14	33	property	property	NOUN
fbem-6611	14	34	from	from	ADP
fbem-6611	14	35	loss	loss	NOUN
fbem-6611	14	36	,	,	PUNCT
fbem-6611	14	37	and	and	CCONJ
fbem-6611	14	38	thus	thus	ADV
fbem-6611	14	39	better	well	ADV
fbem-6611	14	40	serve	serve	VERB
fbem-6611	14	41	the	the	DET
fbem-6611	14	42	economic	economic	ADJ
fbem-6611	14	43	and	and	CCONJ
fbem-6611	14	44	social	social	ADJ
fbem-6611	14	45	development	development	NOUN
fbem-6611	14	46	.	.	PUNCT
fbem-6611	15	1	2.2	2.2	NUM
fbem-6611	15	2	.	.	PUNCT
fbem-6611	16	1	it	it	PRON
fbem-6611	16	2	is	be	AUX
fbem-6611	16	3	conducive	conducive	ADJ
fbem-6611	16	4	to	to	ADP
fbem-6611	16	5	improving	improve	VERB
fbem-6611	16	6	the	the	DET
fbem-6611	16	7	core	core	NOUN
fbem-6611	16	8	competitiveness	competitiveness	NOUN
fbem-6611	16	9	of	of	ADP
fbem-6611	16	10	state	state	NOUN
fbem-6611	16	11	-	-	PUNCT
fbem-6611	16	12	owned	own	VERB
fbem-6611	16	13	enterprises	enterprise	NOUN
fbem-6611	16	14	at	at	ADP
fbem-6611	16	15	present	present	ADJ
fbem-6611	16	16	,	,	PUNCT
fbem-6611	16	17	in	in	ADP
fbem-6611	16	18	the	the	DET
fbem-6611	16	19	context	context	NOUN
fbem-6611	16	20	of	of	ADP
fbem-6611	16	21	economic	economic	ADJ
fbem-6611	16	22	globalization	globalization	NOUN
fbem-6611	16	23	,	,	PUNCT
fbem-6611	16	24	the	the	DET
fbem-6611	16	25	competition	competition	NOUN
fbem-6611	16	26	among	among	ADP
fbem-6611	16	27	enterprises	enterprise	NOUN
fbem-6611	16	28	is	be	AUX
fbem-6611	16	29	increasingly	increasingly	ADV
fbem-6611	16	30	fierce	fierce	ADJ
fbem-6611	16	31	,	,	PUNCT
fbem-6611	16	32	and	and	CCONJ
fbem-6611	16	33	the	the	DET
fbem-6611	16	34	risks	risk	NOUN
fbem-6611	16	35	faced	face	VERB
fbem-6611	16	36	by	by	ADP
fbem-6611	16	37	state	state	NOUN
fbem-6611	16	38	-	-	PUNCT
fbem-6611	16	39	owned	own	VERB
fbem-6611	16	40	enterprises	enterprise	NOUN
fbem-6611	16	41	are	be	AUX
fbem-6611	16	42	increasingly	increasingly	ADV
fbem-6611	16	43	complex	complex	ADJ
fbem-6611	16	44	and	and	CCONJ
fbem-6611	16	45	intensified	intensify	VERB
fbem-6611	16	46	.	.	PUNCT
fbem-6611	17	1	the	the	DET
fbem-6611	17	2	issue	issue	NOUN
fbem-6611	17	3	of	of	ADP
fbem-6611	17	4	internal	internal	ADJ
fbem-6611	17	5	control	control	NOUN
fbem-6611	17	6	has	have	AUX
fbem-6611	17	7	become	become	VERB
fbem-6611	17	8	the	the	DET
fbem-6611	17	9	core	core	NOUN
fbem-6611	17	10	element	element	NOUN
fbem-6611	17	11	related	relate	VERB
fbem-6611	17	12	to	to	ADP
fbem-6611	17	13	the	the	DET
fbem-6611	17	14	stability	stability	NOUN
fbem-6611	17	15	and	and	CCONJ
fbem-6611	17	16	sustainable	sustainable	ADJ
fbem-6611	17	17	development	development	NOUN
fbem-6611	17	18	of	of	ADP
fbem-6611	17	19	state	state	NOUN
fbem-6611	17	20	-	-	PUNCT
fbem-6611	17	21	owned	own	VERB
fbem-6611	17	22	enterprises	enterprise	NOUN
fbem-6611	17	23	.	.	PUNCT
fbem-6611	18	1	therefore	therefore	ADV
fbem-6611	18	2	,	,	PUNCT
fbem-6611	18	3	in	in	ADP
fbem-6611	18	4	the	the	DET
fbem-6611	18	5	new	new	ADJ
fbem-6611	18	6	situation	situation	NOUN
fbem-6611	18	7	,	,	PUNCT
fbem-6611	18	8	state	state	NOUN
fbem-6611	18	9	-	-	PUNCT
fbem-6611	18	10	owned	own	VERB
fbem-6611	18	11	enterprises	enterprise	NOUN
fbem-6611	18	12	must	must	AUX
fbem-6611	18	13	attach	attach	VERB
fbem-6611	18	14	great	great	ADJ
fbem-6611	18	15	importance	importance	NOUN
fbem-6611	18	16	to	to	PART
fbem-6611	18	17	and	and	CCONJ
fbem-6611	18	18	constantly	constantly	ADV
fbem-6611	18	19	improve	improve	VERB
fbem-6611	18	20	the	the	DET
fbem-6611	18	21	internal	internal	PROPN
fbem-6611	18	22	control	control	PROPN
fbem-6611	18	23	environment	environment	PROPN
fbem-6611	18	24	,	,	PUNCT
fbem-6611	18	25	strengthen	strengthen	VERB
fbem-6611	18	26	the	the	DET
fbem-6611	18	27	construction	construction	NOUN
fbem-6611	18	28	of	of	ADP
fbem-6611	18	29	their	their	PRON
fbem-6611	18	30	own	own	ADJ
fbem-6611	18	31	internal	internal	ADJ
fbem-6611	18	32	control	control	NOUN
fbem-6611	18	33	system	system	NOUN
fbem-6611	18	34	,	,	PUNCT
fbem-6611	18	35	and	and	CCONJ
fbem-6611	18	36	achieve	achieve	VERB
fbem-6611	18	37	effective	effective	ADJ
fbem-6611	18	38	supervision	supervision	NOUN
fbem-6611	18	39	of	of	ADP
fbem-6611	18	40	operation	operation	NOUN
fbem-6611	18	41	and	and	CCONJ
fbem-6611	18	42	management	management	NOUN
fbem-6611	18	43	activities	activity	NOUN
fbem-6611	18	44	by	by	ADP
fbem-6611	18	45	optimizing	optimize	VERB
fbem-6611	18	46	and	and	CCONJ
fbem-6611	18	47	improving	improve	VERB
fbem-6611	18	48	system	system	NOUN
fbem-6611	18	49	norms	norm	NOUN
fbem-6611	18	50	,	,	PUNCT
fbem-6611	18	51	optimizing	optimize	VERB
fbem-6611	18	52	organizational	organizational	ADJ
fbem-6611	18	53	structure	structure	NOUN
fbem-6611	18	54	and	and	CCONJ
fbem-6611	18	55	other	other	ADJ
fbem-6611	18	56	measures	measure	NOUN
fbem-6611	18	57	,	,	PUNCT
fbem-6611	18	58	so	so	SCONJ
fbem-6611	18	59	as	as	SCONJ
fbem-6611	18	60	to	to	PART
fbem-6611	18	61	improve	improve	VERB
fbem-6611	18	62	the	the	DET
fbem-6611	18	63	overall	overall	ADJ
fbem-6611	18	64	operating	operating	NOUN
fbem-6611	18	65	efficiency	efficiency	NOUN
fbem-6611	18	66	of	of	ADP
fbem-6611	18	67	enterprises	enterprise	NOUN
fbem-6611	18	68	and	and	CCONJ
fbem-6611	18	69	enhance	enhance	VERB
fbem-6611	18	70	their	their	PRON
fbem-6611	18	71	core	core	NOUN
fbem-6611	18	72	competitiveness	competitiveness	NOUN
fbem-6611	18	73	.	.	PUNCT
fbem-6611	19	1	2.3	2.3	NUM
fbem-6611	19	2	.	.	PUNCT
fbem-6611	19	3	helps	help	VERB
fbem-6611	19	4	to	to	PART
fbem-6611	19	5	prevent	prevent	VERB
fbem-6611	19	6	the	the	DET
fbem-6611	19	7	operational	operational	ADJ
fbem-6611	19	8	risks	risk	NOUN
fbem-6611	19	9	of	of	ADP
fbem-6611	19	10	state	state	NOUN
fbem-6611	19	11	-	-	PUNCT
fbem-6611	19	12	owned	own	VERB
fbem-6611	19	13	enterprises	enterprise	NOUN
fbem-6611	19	14	in	in	ADP
fbem-6611	19	15	the	the	DET
fbem-6611	19	16	process	process	NOUN
fbem-6611	19	17	of	of	ADP
fbem-6611	19	18	enterprise	enterprise	NOUN
fbem-6611	19	19	development	development	NOUN
fbem-6611	19	20	,	,	PUNCT
fbem-6611	19	21	there	there	PRON
fbem-6611	19	22	will	will	AUX
fbem-6611	19	23	be	be	AUX
fbem-6611	19	24	a	a	DET
fbem-6611	19	25	large	large	ADJ
fbem-6611	19	26	number	number	NOUN
fbem-6611	19	27	of	of	ADP
fbem-6611	19	28	unstable	unstable	ADJ
fbem-6611	19	29	factors	factor	NOUN
fbem-6611	19	30	,	,	PUNCT
fbem-6611	19	31	which	which	PRON
fbem-6611	19	32	will	will	AUX
fbem-6611	19	33	greatly	greatly	ADV
fbem-6611	19	34	affect	affect	VERB
fbem-6611	19	35	the	the	DET
fbem-6611	19	36	development	development	NOUN
fbem-6611	19	37	of	of	ADP
fbem-6611	19	38	enterprises	enterprise	NOUN
fbem-6611	19	39	.	.	PUNCT
fbem-6611	20	1	state	state	NOUN
fbem-6611	20	2	-	-	PUNCT
fbem-6611	20	3	owned	own	VERB
fbem-6611	20	4	enterprises	enterprise	NOUN
fbem-6611	20	5	must	must	AUX
fbem-6611	20	6	take	take	VERB
fbem-6611	20	7	effective	effective	ADJ
fbem-6611	20	8	measures	measure	NOUN
fbem-6611	20	9	to	to	PART
fbem-6611	20	10	deal	deal	VERB
fbem-6611	20	11	with	with	ADP
fbem-6611	20	12	these	these	DET
fbem-6611	20	13	unstable	unstable	ADJ
fbem-6611	20	14	factors	factor	NOUN
fbem-6611	20	15	to	to	PART
fbem-6611	20	16	ensure	ensure	VERB
fbem-6611	20	17	their	their	PRON
fbem-6611	20	18	long	long	ADJ
fbem-6611	20	19	-	-	PUNCT
fbem-6611	20	20	term	term	NOUN
fbem-6611	20	21	development	development	NOUN
fbem-6611	20	22	.	.	PUNCT
fbem-6611	21	1	in	in	ADP
fbem-6611	21	2	fact	fact	NOUN
fbem-6611	21	3	,	,	PUNCT
fbem-6611	21	4	opportunities	opportunity	NOUN
fbem-6611	21	5	and	and	CCONJ
fbem-6611	21	6	risks	risk	NOUN
fbem-6611	21	7	coexist	coexist	VERB
fbem-6611	21	8	.	.	PUNCT
fbem-6611	22	1	on	on	ADP
fbem-6611	22	2	the	the	DET
fbem-6611	22	3	premise	premise	NOUN
fbem-6611	22	4	that	that	SCONJ
fbem-6611	22	5	state	state	NOUN
fbem-6611	22	6	-	-	PUNCT
fbem-6611	22	7	owned	own	VERB
fbem-6611	22	8	enterprises	enterprise	NOUN
fbem-6611	22	9	can	can	AUX
fbem-6611	22	10	effectively	effectively	ADV
fbem-6611	22	11	protect	protect	VERB
fbem-6611	22	12	their	their	PRON
fbem-6611	22	13	own	own	ADJ
fbem-6611	22	14	security	security	NOUN
fbem-6611	22	15	,	,	PUNCT
fbem-6611	22	16	they	they	PRON
fbem-6611	22	17	should	should	AUX
fbem-6611	22	18	face	face	VERB
fbem-6611	22	19	risks	risk	NOUN
fbem-6611	22	20	bravely	bravely	ADV
fbem-6611	22	21	and	and	CCONJ
fbem-6611	22	22	seek	seek	VERB
fbem-6611	22	23	development	development	NOUN
fbem-6611	22	24	in	in	ADP
fbem-6611	22	25	the	the	DET
fbem-6611	22	26	face	face	NOUN
fbem-6611	22	27	of	of	ADP
fbem-6611	22	28	risks	risk	NOUN
fbem-6611	22	29	.	.	PUNCT
fbem-6611	23	1	there	there	PRON
fbem-6611	23	2	is	be	VERB
fbem-6611	23	3	no	no	DET
fbem-6611	23	4	doubt	doubt	NOUN
fbem-6611	23	5	that	that	SCONJ
fbem-6611	23	6	the	the	DET
fbem-6611	23	7	development	development	NOUN
fbem-6611	23	8	of	of	ADP
fbem-6611	23	9	state	state	NOUN
fbem-6611	23	10	-	-	PUNCT
fbem-6611	23	11	owned	own	VERB
fbem-6611	23	12	enterprises	enterprise	NOUN
fbem-6611	23	13	is	be	AUX
fbem-6611	23	14	often	often	ADV
fbem-6611	23	15	affected	affect	VERB
fbem-6611	23	16	by	by	ADP
fbem-6611	23	17	various	various	ADJ
fbem-6611	23	18	risks	risk	NOUN
fbem-6611	23	19	.	.	PUNCT
fbem-6611	24	1	for	for	ADP
fbem-6611	24	2	example	example	NOUN
fbem-6611	24	3	,	,	PUNCT
fbem-6611	24	4	the	the	DET
fbem-6611	24	5	allocation	allocation	NOUN
fbem-6611	24	6	of	of	ADP
fbem-6611	24	7	resources	resource	NOUN
fbem-6611	24	8	is	be	AUX
fbem-6611	24	9	unreasonable	unreasonable	ADJ
fbem-6611	24	10	,	,	PUNCT
fbem-6611	24	11	the	the	DET
fbem-6611	24	12	level	level	NOUN
fbem-6611	24	13	of	of	ADP
fbem-6611	24	14	technology	technology	NOUN
fbem-6611	24	15	is	be	AUX
fbem-6611	24	16	not	not	PART
fbem-6611	24	17	high	high	ADJ
fbem-6611	24	18	,	,	PUNCT
fbem-6611	24	19	and	and	CCONJ
fbem-6611	24	20	there	there	PRON
fbem-6611	24	21	is	be	VERB
fbem-6611	24	22	a	a	DET
fbem-6611	24	23	lack	lack	NOUN
fbem-6611	24	24	of	of	ADP
fbem-6611	24	25	cooperation	cooperation	NOUN
fbem-6611	24	26	between	between	ADP
fbem-6611	24	27	departments	department	NOUN
fbem-6611	24	28	.	.	PUNCT
fbem-6611	25	1	a	a	DET
fbem-6611	25	2	good	good	ADJ
fbem-6611	25	3	internal	internal	PROPN
fbem-6611	25	4	control	control	NOUN
fbem-6611	25	5	environment	environment	NOUN
fbem-6611	25	6	can	can	AUX
fbem-6611	25	7	promote	promote	VERB
fbem-6611	25	8	the	the	DET
fbem-6611	25	9	efficiency	efficiency	NOUN
fbem-6611	25	10	of	of	ADP
fbem-6611	25	11	enterprise	enterprise	NOUN
fbem-6611	25	12	internal	internal	ADJ
fbem-6611	25	13	control	control	NOUN
fbem-6611	25	14	and	and	CCONJ
fbem-6611	25	15	effectively	effectively	ADV
fbem-6611	25	16	control	control	VERB
fbem-6611	25	17	42	42	NUM
fbem-6611	25	18	enterprise	enterprise	NOUN
fbem-6611	25	19	risks	risk	NOUN
fbem-6611	25	20	.	.	PUNCT
fbem-6611	26	1	therefore	therefore	ADV
fbem-6611	26	2	,	,	PUNCT
fbem-6611	26	3	all	all	DET
fbem-6611	26	4	departments	department	NOUN
fbem-6611	26	5	,	,	PUNCT
fbem-6611	26	6	fields	field	NOUN
fbem-6611	26	7	and	and	CCONJ
fbem-6611	26	8	positions	position	NOUN
fbem-6611	26	9	of	of	ADP
fbem-6611	26	10	the	the	DET
fbem-6611	26	11	enterprise	enterprise	NOUN
fbem-6611	26	12	must	must	AUX
fbem-6611	26	13	actively	actively	ADV
fbem-6611	26	14	cooperate	cooperate	VERB
fbem-6611	26	15	with	with	ADP
fbem-6611	26	16	the	the	DET
fbem-6611	26	17	management	management	NOUN
fbem-6611	26	18	to	to	PART
fbem-6611	26	19	build	build	VERB
fbem-6611	26	20	the	the	DET
fbem-6611	26	21	internal	internal	PROPN
fbem-6611	26	22	control	control	PROPN
fbem-6611	26	23	environment	environment	PROPN
fbem-6611	26	24	,	,	PUNCT
fbem-6611	26	25	improve	improve	VERB
fbem-6611	26	26	the	the	DET
fbem-6611	26	27	internal	internal	ADJ
fbem-6611	26	28	control	control	NOUN
fbem-6611	26	29	mechanism	mechanism	NOUN
fbem-6611	26	30	of	of	ADP
fbem-6611	26	31	the	the	DET
fbem-6611	26	32	enterprise	enterprise	NOUN
fbem-6611	26	33	and	and	CCONJ
fbem-6611	26	34	prevent	prevent	VERB
fbem-6611	26	35	enterprise	enterprise	NOUN
fbem-6611	26	36	business	business	NOUN
fbem-6611	26	37	risks	risk	NOUN
fbem-6611	26	38	.	.	PUNCT
fbem-6611	27	1	3	3	X
fbem-6611	27	2	.	.	X
fbem-6611	27	3	h	h	NOUN
fbem-6611	27	4	problems	problem	NOUN
fbem-6611	27	5	in	in	ADP
fbem-6611	27	6	the	the	DET
fbem-6611	27	7	internal	internal	PROPN
fbem-6611	27	8	control	control	PROPN
fbem-6611	27	9	environment	environment	NOUN
fbem-6611	27	10	of	of	ADP
fbem-6611	27	11	enterprises	enterprise	NOUN
fbem-6611	27	12	3.1	3.1	NUM
fbem-6611	27	13	.	.	PUNCT
fbem-6611	28	1	h	h	PROPN
fbem-6611	28	2	the	the	DET
fbem-6611	28	3	internal	internal	ADJ
fbem-6611	28	4	governance	governance	NOUN
fbem-6611	28	5	structure	structure	NOUN
fbem-6611	28	6	of	of	ADP
fbem-6611	28	7	the	the	DET
fbem-6611	28	8	enterprise	enterprise	NOUN
fbem-6611	28	9	is	be	AUX
fbem-6611	28	10	not	not	PART
fbem-6611	28	11	sound	sound	ADJ
fbem-6611	28	12	generally	generally	ADV
fbem-6611	28	13	,	,	PUNCT
fbem-6611	28	14	the	the	DET
fbem-6611	28	15	governance	governance	NOUN
fbem-6611	28	16	structure	structure	NOUN
fbem-6611	28	17	is	be	AUX
fbem-6611	28	18	composed	compose	VERB
fbem-6611	28	19	of	of	ADP
fbem-6611	28	20	the	the	DET
fbem-6611	28	21	general	general	ADJ
fbem-6611	28	22	meeting	meeting	NOUN
fbem-6611	28	23	of	of	ADP
fbem-6611	28	24	shareholders	shareholder	NOUN
fbem-6611	28	25	,	,	PUNCT
fbem-6611	28	26	the	the	DET
fbem-6611	28	27	board	board	NOUN
fbem-6611	28	28	of	of	ADP
fbem-6611	28	29	directors	director	NOUN
fbem-6611	28	30	,	,	PUNCT
fbem-6611	28	31	the	the	DET
fbem-6611	28	32	board	board	NOUN
fbem-6611	28	33	of	of	ADP
fbem-6611	28	34	supervisors	supervisor	NOUN
fbem-6611	28	35	and	and	CCONJ
fbem-6611	28	36	the	the	DET
fbem-6611	28	37	management	management	NOUN
fbem-6611	28	38	level	level	NOUN
fbem-6611	28	39	.	.	PUNCT
fbem-6611	29	1	but	but	CCONJ
fbem-6611	29	2	the	the	DET
fbem-6611	29	3	specific	specific	ADJ
fbem-6611	29	4	governance	governance	NOUN
fbem-6611	29	5	structure	structure	NOUN
fbem-6611	29	6	needs	need	VERB
fbem-6611	29	7	to	to	PART
fbem-6611	29	8	be	be	AUX
fbem-6611	29	9	formulated	formulate	VERB
fbem-6611	29	10	in	in	ADP
fbem-6611	29	11	combination	combination	NOUN
fbem-6611	29	12	with	with	ADP
fbem-6611	29	13	the	the	DET
fbem-6611	29	14	enterprise	enterprise	NOUN
fbem-6611	29	15	's	's	PART
fbem-6611	29	16	own	own	ADJ
fbem-6611	29	17	operating	operating	NOUN
fbem-6611	29	18	characteristics	characteristic	NOUN
fbem-6611	29	19	and	and	CCONJ
fbem-6611	29	20	the	the	DET
fbem-6611	29	21	conditions	condition	NOUN
fbem-6611	29	22	specified	specify	VERB
fbem-6611	29	23	in	in	ADP
fbem-6611	29	24	its	its	PRON
fbem-6611	29	25	internal	internal	ADJ
fbem-6611	29	26	control	control	NOUN
fbem-6611	29	27	system	system	NOUN
fbem-6611	29	28	.	.	PUNCT
fbem-6611	30	1	according	accord	VERB
fbem-6611	30	2	to	to	ADP
fbem-6611	30	3	the	the	DET
fbem-6611	30	4	existing	exist	VERB
fbem-6611	30	5	organizational	organizational	ADJ
fbem-6611	30	6	structure	structure	NOUN
fbem-6611	30	7	of	of	ADP
fbem-6611	30	8	enterprise	enterprise	NOUN
fbem-6611	30	9	h	h	NOUN
fbem-6611	30	10	,	,	PUNCT
fbem-6611	30	11	enterprise	enterprise	NOUN
fbem-6611	30	12	h	h	NOUN
fbem-6611	30	13	has	have	AUX
fbem-6611	30	14	set	set	VERB
fbem-6611	30	15	up	up	ADP
fbem-6611	30	16	a	a	DET
fbem-6611	30	17	party	party	NOUN
fbem-6611	30	18	committee	committee	NOUN
fbem-6611	30	19	,	,	PUNCT
fbem-6611	30	20	board	board	NOUN
fbem-6611	30	21	of	of	ADP
fbem-6611	30	22	directors	director	NOUN
fbem-6611	30	23	,	,	PUNCT
fbem-6611	30	24	board	board	NOUN
fbem-6611	30	25	of	of	ADP
fbem-6611	30	26	supervisors	supervisor	NOUN
fbem-6611	30	27	and	and	CCONJ
fbem-6611	30	28	management	management	NOUN
fbem-6611	30	29	in	in	ADP
fbem-6611	30	30	terms	term	NOUN
fbem-6611	30	31	of	of	ADP
fbem-6611	30	32	corporate	corporate	ADJ
fbem-6611	30	33	governance	governance	NOUN
fbem-6611	30	34	,	,	PUNCT
fbem-6611	30	35	but	but	CCONJ
fbem-6611	30	36	has	have	AUX
fbem-6611	30	37	not	not	PART
fbem-6611	30	38	set	set	VERB
fbem-6611	30	39	up	up	ADP
fbem-6611	30	40	a	a	DET
fbem-6611	30	41	discipline	discipline	NOUN
fbem-6611	30	42	inspection	inspection	NOUN
fbem-6611	30	43	committee	committee	NOUN
fbem-6611	30	44	,	,	PUNCT
fbem-6611	30	45	and	and	CCONJ
fbem-6611	30	46	its	its	PRON
fbem-6611	30	47	internal	internal	ADJ
fbem-6611	30	48	control	control	NOUN
fbem-6611	30	49	system	system	NOUN
fbem-6611	30	50	clearly	clearly	ADV
fbem-6611	30	51	stipulates	stipulate	VERB
fbem-6611	30	52	that	that	SCONJ
fbem-6611	30	53	enterprises	enterprise	NOUN
fbem-6611	30	54	need	need	VERB
fbem-6611	30	55	to	to	PART
fbem-6611	30	56	set	set	VERB
fbem-6611	30	57	up	up	ADP
fbem-6611	30	58	a	a	DET
fbem-6611	30	59	discipline	discipline	NOUN
fbem-6611	30	60	inspection	inspection	NOUN
fbem-6611	30	61	committee	committee	NOUN
fbem-6611	30	62	.	.	PUNCT
fbem-6611	31	1	this	this	PRON
fbem-6611	31	2	reflects	reflect	VERB
fbem-6611	31	3	the	the	DET
fbem-6611	31	4	problems	problem	NOUN
fbem-6611	31	5	such	such	ADJ
fbem-6611	31	6	as	as	ADP
fbem-6611	31	7	insufficient	insufficient	ADJ
fbem-6611	31	8	implementation	implementation	NOUN
fbem-6611	31	9	of	of	ADP
fbem-6611	31	10	internal	internal	ADJ
fbem-6611	31	11	control	control	NOUN
fbem-6611	31	12	of	of	ADP
fbem-6611	31	13	h	h	NOUN
fbem-6611	31	14	enterprise	enterprise	NOUN
fbem-6611	31	15	and	and	CCONJ
fbem-6611	31	16	inadequate	inadequate	ADJ
fbem-6611	31	17	implementation	implementation	NOUN
fbem-6611	31	18	;	;	PUNCT
fbem-6611	31	19	at	at	ADP
fbem-6611	31	20	the	the	DET
fbem-6611	31	21	same	same	ADJ
fbem-6611	31	22	time	time	NOUN
fbem-6611	31	23	,	,	PUNCT
fbem-6611	31	24	it	it	PRON
fbem-6611	31	25	was	be	AUX
fbem-6611	31	26	found	find	VERB
fbem-6611	31	27	that	that	SCONJ
fbem-6611	31	28	the	the	DET
fbem-6611	31	29	nomination	nomination	NOUN
fbem-6611	31	30	of	of	ADP
fbem-6611	31	31	the	the	DET
fbem-6611	31	32	board	board	NOUN
fbem-6611	31	33	of	of	ADP
fbem-6611	31	34	directors	director	NOUN
fbem-6611	31	35	in	in	ADP
fbem-6611	31	36	the	the	DET
fbem-6611	31	37	internal	internal	ADJ
fbem-6611	31	38	control	control	NOUN
fbem-6611	31	39	system	system	NOUN
fbem-6611	31	40	of	of	ADP
fbem-6611	31	41	enterprise	enterprise	NOUN
fbem-6611	31	42	h	h	NOUN
fbem-6611	31	43	had	have	AUX
fbem-6611	31	44	not	not	PART
fbem-6611	31	45	been	be	AUX
fbem-6611	31	46	changed	change	VERB
fbem-6611	31	47	,	,	PUNCT
fbem-6611	31	48	resulting	result	VERB
fbem-6611	31	49	in	in	ADP
fbem-6611	31	50	the	the	DET
fbem-6611	31	51	inconsistency	inconsistency	NOUN
fbem-6611	31	52	between	between	ADP
fbem-6611	31	53	the	the	DET
fbem-6611	31	54	nomination	nomination	NOUN
fbem-6611	31	55	of	of	ADP
fbem-6611	31	56	the	the	DET
fbem-6611	31	57	board	board	NOUN
fbem-6611	31	58	of	of	ADP
fbem-6611	31	59	directors	director	NOUN
fbem-6611	31	60	in	in	ADP
fbem-6611	31	61	the	the	DET
fbem-6611	31	62	previous	previous	ADJ
fbem-6611	31	63	year	year	NOUN
fbem-6611	31	64	and	and	CCONJ
fbem-6611	31	65	the	the	DET
fbem-6611	31	66	internal	internal	ADJ
fbem-6611	31	67	control	control	NOUN
fbem-6611	31	68	system	system	NOUN
fbem-6611	31	69	.	.	PUNCT
fbem-6611	32	1	its	its	PRON
fbem-6611	32	2	internal	internal	ADJ
fbem-6611	32	3	control	control	NOUN
fbem-6611	32	4	system	system	NOUN
fbem-6611	32	5	stipulates	stipulate	VERB
fbem-6611	32	6	that	that	SCONJ
fbem-6611	32	7	the	the	DET
fbem-6611	32	8	board	board	NOUN
fbem-6611	32	9	of	of	ADP
fbem-6611	32	10	directors	director	NOUN
fbem-6611	32	11	should	should	AUX
fbem-6611	32	12	be	be	AUX
fbem-6611	32	13	composed	compose	VERB
fbem-6611	32	14	of	of	ADP
fbem-6611	32	15	seven	seven	NUM
fbem-6611	32	16	directors	director	NOUN
fbem-6611	32	17	,	,	PUNCT
fbem-6611	32	18	five	five	NUM
fbem-6611	32	19	of	of	ADP
fbem-6611	32	20	whom	whom	PRON
fbem-6611	32	21	should	should	AUX
fbem-6611	32	22	be	be	AUX
fbem-6611	32	23	nominated	nominate	VERB
fbem-6611	32	24	by	by	ADP
fbem-6611	32	25	the	the	DET
fbem-6611	32	26	state	state	NOUN
fbem-6611	32	27	-	-	PUNCT
fbem-6611	32	28	owned	own	VERB
fbem-6611	32	29	assets	asset	NOUN
fbem-6611	32	30	supervision	supervision	NOUN
fbem-6611	32	31	and	and	CCONJ
fbem-6611	32	32	administration	administration	PROPN
fbem-6611	32	33	commission	commission	PROPN
fbem-6611	32	34	of	of	ADP
fbem-6611	32	35	the	the	DET
fbem-6611	32	36	municipal	municipal	ADJ
fbem-6611	32	37	government	government	NOUN
fbem-6611	32	38	,	,	PUNCT
fbem-6611	32	39	and	and	CCONJ
fbem-6611	32	40	one	one	NUM
fbem-6611	32	41	director	director	NOUN
fbem-6611	32	42	should	should	AUX
fbem-6611	32	43	be	be	AUX
fbem-6611	32	44	recommended	recommend	VERB
fbem-6611	32	45	and	and	CCONJ
fbem-6611	32	46	elected	elect	VERB
fbem-6611	32	47	by	by	ADP
fbem-6611	32	48	the	the	DET
fbem-6611	32	49	municipal	municipal	ADJ
fbem-6611	32	50	water	water	NOUN
fbem-6611	32	51	authority	authority	NOUN
fbem-6611	32	52	,	,	PUNCT
fbem-6611	32	53	but	but	CCONJ
fbem-6611	32	54	the	the	DET
fbem-6611	32	55	internal	internal	ADJ
fbem-6611	32	56	control	control	NOUN
fbem-6611	32	57	system	system	NOUN
fbem-6611	32	58	did	do	AUX
fbem-6611	32	59	not	not	PART
fbem-6611	32	60	modify	modify	VERB
fbem-6611	32	61	the	the	DET
fbem-6611	32	62	nomination	nomination	NOUN
fbem-6611	32	63	content	content	NOUN
fbem-6611	32	64	of	of	ADP
fbem-6611	32	65	the	the	DET
fbem-6611	32	66	board	board	NOUN
fbem-6611	32	67	of	of	ADP
fbem-6611	32	68	directors	director	NOUN
fbem-6611	32	69	in	in	ADP
fbem-6611	32	70	time	time	NOUN
fbem-6611	32	71	.	.	PUNCT
fbem-6611	33	1	3.2	3.2	NUM
fbem-6611	33	2	.	.	PUNCT
fbem-6611	34	1	h	h	PROPN
fbem-6611	34	2	inadequate	inadequate	ADJ
fbem-6611	34	3	implementation	implementation	NOUN
fbem-6611	34	4	of	of	ADP
fbem-6611	34	5	enterprise	enterprise	NOUN
fbem-6611	34	6	development	development	NOUN
fbem-6611	34	7	strategy	strategy	NOUN
fbem-6611	34	8	the	the	DET
fbem-6611	34	9	formulation	formulation	NOUN
fbem-6611	34	10	of	of	ADP
fbem-6611	34	11	the	the	DET
fbem-6611	34	12	development	development	NOUN
fbem-6611	34	13	strategy	strategy	NOUN
fbem-6611	34	14	needs	need	VERB
fbem-6611	34	15	to	to	PART
fbem-6611	34	16	consider	consider	VERB
fbem-6611	34	17	the	the	DET
fbem-6611	34	18	overall	overall	ADJ
fbem-6611	34	19	objectives	objective	NOUN
fbem-6611	34	20	of	of	ADP
fbem-6611	34	21	the	the	DET
fbem-6611	34	22	enterprise	enterprise	NOUN
fbem-6611	34	23	for	for	ADP
fbem-6611	34	24	the	the	DET
fbem-6611	34	25	first	first	ADJ
fbem-6611	34	26	time	time	NOUN
fbem-6611	34	27	,	,	PUNCT
fbem-6611	34	28	and	and	CCONJ
fbem-6611	34	29	then	then	ADV
fbem-6611	34	30	have	have	VERB
fbem-6611	34	31	a	a	DET
fbem-6611	34	32	clear	clear	ADJ
fbem-6611	34	33	understanding	understanding	NOUN
fbem-6611	34	34	of	of	ADP
fbem-6611	34	35	its	its	PRON
fbem-6611	34	36	core	core	NOUN
fbem-6611	34	37	competitiveness	competitiveness	NOUN
fbem-6611	34	38	.	.	PUNCT
fbem-6611	35	1	at	at	ADP
fbem-6611	35	2	the	the	DET
fbem-6611	35	3	same	same	ADJ
fbem-6611	35	4	time	time	NOUN
fbem-6611	35	5	,	,	PUNCT
fbem-6611	35	6	it	it	PRON
fbem-6611	35	7	needs	need	VERB
fbem-6611	35	8	to	to	PART
fbem-6611	35	9	understand	understand	VERB
fbem-6611	35	10	how	how	SCONJ
fbem-6611	35	11	the	the	DET
fbem-6611	35	12	current	current	ADJ
fbem-6611	35	13	development	development	NOUN
fbem-6611	35	14	trend	trend	NOUN
fbem-6611	35	15	of	of	ADP
fbem-6611	35	16	the	the	DET
fbem-6611	35	17	industry	industry	NOUN
fbem-6611	35	18	is	be	AUX
fbem-6611	35	19	,	,	PUNCT
fbem-6611	35	20	follow	follow	VERB
fbem-6611	35	21	the	the	DET
fbem-6611	35	22	development	development	NOUN
fbem-6611	35	23	trend	trend	NOUN
fbem-6611	35	24	of	of	ADP
fbem-6611	35	25	the	the	DET
fbem-6611	35	26	industry	industry	NOUN
fbem-6611	35	27	,	,	PUNCT
fbem-6611	35	28	and	and	CCONJ
fbem-6611	35	29	fully	fully	ADV
fbem-6611	35	30	consider	consider	VERB
fbem-6611	35	31	the	the	DET
fbem-6611	35	32	external	external	ADJ
fbem-6611	35	33	environment	environment	NOUN
fbem-6611	35	34	,	,	PUNCT
fbem-6611	35	35	such	such	ADJ
fbem-6611	35	36	as	as	ADP
fbem-6611	35	37	political	political	ADJ
fbem-6611	35	38	environment	environment	NOUN
fbem-6611	35	39	,	,	PUNCT
fbem-6611	35	40	economic	economic	ADJ
fbem-6611	35	41	environment	environment	NOUN
fbem-6611	35	42	,	,	PUNCT
fbem-6611	35	43	legal	legal	ADJ
fbem-6611	35	44	environment	environment	NOUN
fbem-6611	35	45	,	,	PUNCT
fbem-6611	35	46	cultural	cultural	ADJ
fbem-6611	35	47	environment	environment	NOUN
fbem-6611	35	48	and	and	CCONJ
fbem-6611	35	49	technological	technological	ADJ
fbem-6611	35	50	environment	environment	NOUN
fbem-6611	35	51	.	.	PUNCT
fbem-6611	36	1	the	the	DET
fbem-6611	36	2	ultimate	ultimate	ADJ
fbem-6611	36	3	goal	goal	NOUN
fbem-6611	36	4	of	of	ADP
fbem-6611	36	5	the	the	DET
fbem-6611	36	6	development	development	NOUN
fbem-6611	36	7	strategy	strategy	NOUN
fbem-6611	36	8	is	be	AUX
fbem-6611	36	9	to	to	PART
fbem-6611	36	10	guide	guide	VERB
fbem-6611	36	11	the	the	DET
fbem-6611	36	12	development	development	NOUN
fbem-6611	36	13	of	of	ADP
fbem-6611	36	14	the	the	DET
fbem-6611	36	15	enterprise	enterprise	NOUN
fbem-6611	36	16	,	,	PUNCT
fbem-6611	36	17	achieve	achieve	VERB
fbem-6611	36	18	the	the	DET
fbem-6611	36	19	overall	overall	ADJ
fbem-6611	36	20	goal	goal	NOUN
fbem-6611	36	21	of	of	ADP
fbem-6611	36	22	the	the	DET
fbem-6611	36	23	enterprise	enterprise	NOUN
fbem-6611	36	24	,	,	PUNCT
fbem-6611	36	25	and	and	CCONJ
fbem-6611	36	26	achieve	achieve	VERB
fbem-6611	36	27	long	long	ADJ
fbem-6611	36	28	-	-	PUNCT
fbem-6611	36	29	term	term	NOUN
fbem-6611	36	30	development	development	NOUN
fbem-6611	36	31	.	.	PUNCT
fbem-6611	37	1	it	it	PRON
fbem-6611	37	2	is	be	AUX
fbem-6611	37	3	not	not	PART
fbem-6611	37	4	necessary	necessary	ADJ
fbem-6611	37	5	to	to	PART
fbem-6611	37	6	talk	talk	VERB
fbem-6611	37	7	on	on	ADP
fbem-6611	37	8	paper	paper	NOUN
fbem-6611	37	9	,	,	PUNCT
fbem-6611	37	10	but	but	CCONJ
fbem-6611	37	11	must	must	AUX
fbem-6611	37	12	combine	combine	VERB
fbem-6611	37	13	the	the	DET
fbem-6611	37	14	plan	plan	NOUN
fbem-6611	37	15	with	with	ADP
fbem-6611	37	16	the	the	DET
fbem-6611	37	17	actual	actual	ADJ
fbem-6611	37	18	completion	completion	NOUN
fbem-6611	37	19	,	,	PUNCT
fbem-6611	37	20	and	and	CCONJ
fbem-6611	37	21	timely	timely	ADV
fbem-6611	37	22	adjust	adjust	VERB
fbem-6611	37	23	the	the	DET
fbem-6611	37	24	development	development	NOUN
fbem-6611	37	25	strategy	strategy	NOUN
fbem-6611	37	26	of	of	ADP
fbem-6611	37	27	the	the	DET
fbem-6611	37	28	enterprise	enterprise	NOUN
fbem-6611	37	29	.	.	PUNCT
fbem-6611	38	1	according	accord	VERB
fbem-6611	38	2	to	to	ADP
fbem-6611	38	3	the	the	DET
fbem-6611	38	4	development	development	NOUN
fbem-6611	38	5	strategy	strategy	NOUN
fbem-6611	38	6	and	and	CCONJ
fbem-6611	38	7	planning	planning	NOUN
fbem-6611	38	8	data	datum	NOUN
fbem-6611	38	9	of	of	ADP
fbem-6611	38	10	h	h	NOUN
fbem-6611	38	11	company	company	NOUN
fbem-6611	38	12	,	,	PUNCT
fbem-6611	38	13	no	no	DET
fbem-6611	38	14	documents	document	NOUN
fbem-6611	38	15	such	such	ADJ
fbem-6611	38	16	as	as	ADP
fbem-6611	38	17	the	the	DET
fbem-6611	38	18	resolution	resolution	NOUN
fbem-6611	38	19	of	of	ADP
fbem-6611	38	20	the	the	DET
fbem-6611	38	21	strategic	strategic	ADJ
fbem-6611	38	22	development	development	NOUN
fbem-6611	38	23	meeting	meeting	NOUN
fbem-6611	38	24	or	or	CCONJ
fbem-6611	38	25	the	the	DET
fbem-6611	38	26	approval	approval	NOUN
fbem-6611	38	27	of	of	ADP
fbem-6611	38	28	the	the	DET
fbem-6611	38	29	stateowned	stateowne	VERB
fbem-6611	38	30	assets	asset	NOUN
fbem-6611	38	31	for	for	ADP
fbem-6611	38	32	development	development	NOUN
fbem-6611	38	33	were	be	AUX
fbem-6611	38	34	found	find	VERB
fbem-6611	38	35	.	.	PUNCT
fbem-6611	39	1	it	it	PRON
fbem-6611	39	2	is	be	AUX
fbem-6611	39	3	obvious	obvious	ADJ
fbem-6611	39	4	that	that	SCONJ
fbem-6611	39	5	although	although	SCONJ
fbem-6611	39	6	the	the	DET
fbem-6611	39	7	development	development	NOUN
fbem-6611	39	8	strategy	strategy	NOUN
fbem-6611	39	9	of	of	ADP
fbem-6611	39	10	the	the	DET
fbem-6611	39	11	enterprise	enterprise	NOUN
fbem-6611	39	12	has	have	AUX
fbem-6611	39	13	been	be	AUX
fbem-6611	39	14	formulated	formulate	VERB
fbem-6611	39	15	,	,	PUNCT
fbem-6611	39	16	it	it	PRON
fbem-6611	39	17	has	have	AUX
fbem-6611	39	18	not	not	PART
fbem-6611	39	19	really	really	ADV
fbem-6611	39	20	been	be	AUX
fbem-6611	39	21	implemented	implement	VERB
fbem-6611	39	22	.	.	PUNCT
fbem-6611	40	1	there	there	PRON
fbem-6611	40	2	is	be	VERB
fbem-6611	40	3	a	a	DET
fbem-6611	40	4	development	development	NOUN
fbem-6611	40	5	strategy	strategy	NOUN
fbem-6611	40	6	that	that	PRON
fbem-6611	40	7	is	be	AUX
fbem-6611	40	8	mere	mere	ADJ
fbem-6611	40	9	formality	formality	NOUN
fbem-6611	40	10	and	and	CCONJ
fbem-6611	40	11	does	do	AUX
fbem-6611	40	12	not	not	PART
fbem-6611	40	13	play	play	VERB
fbem-6611	40	14	a	a	DET
fbem-6611	40	15	role	role	NOUN
fbem-6611	40	16	in	in	ADP
fbem-6611	40	17	guiding	guide	VERB
fbem-6611	40	18	the	the	DET
fbem-6611	40	19	future	future	ADJ
fbem-6611	40	20	development	development	NOUN
fbem-6611	40	21	of	of	ADP
fbem-6611	40	22	the	the	DET
fbem-6611	40	23	enterprise	enterprise	NOUN
fbem-6611	40	24	.	.	PUNCT
fbem-6611	41	1	at	at	ADP
fbem-6611	41	2	the	the	DET
fbem-6611	41	3	same	same	ADJ
fbem-6611	41	4	time	time	NOUN
fbem-6611	41	5	,	,	PUNCT
fbem-6611	41	6	it	it	PRON
fbem-6611	41	7	was	be	AUX
fbem-6611	41	8	also	also	ADV
fbem-6611	41	9	found	find	VERB
fbem-6611	41	10	that	that	SCONJ
fbem-6611	41	11	the	the	DET
fbem-6611	41	12	management	management	NOUN
fbem-6611	41	13	of	of	ADP
fbem-6611	41	14	enterprise	enterprise	NOUN
fbem-6611	41	15	h	h	NOUN
fbem-6611	41	16	did	do	AUX
fbem-6611	41	17	not	not	PART
fbem-6611	41	18	play	play	VERB
fbem-6611	41	19	a	a	DET
fbem-6611	41	20	good	good	ADJ
fbem-6611	41	21	leading	leading	ADJ
fbem-6611	41	22	role	role	NOUN
fbem-6611	41	23	and	and	CCONJ
fbem-6611	41	24	the	the	DET
fbem-6611	41	25	management	management	NOUN
fbem-6611	41	26	system	system	NOUN
fbem-6611	41	27	was	be	AUX
fbem-6611	41	28	not	not	PART
fbem-6611	41	29	implemented	implement	VERB
fbem-6611	41	30	in	in	ADP
fbem-6611	41	31	place	place	NOUN
fbem-6611	41	32	.	.	PUNCT
fbem-6611	42	1	the	the	DET
fbem-6611	42	2	management	management	NOUN
fbem-6611	42	3	itself	itself	PRON
fbem-6611	42	4	does	do	AUX
fbem-6611	42	5	not	not	PART
fbem-6611	42	6	have	have	VERB
fbem-6611	42	7	enough	enough	ADJ
fbem-6611	42	8	understanding	understanding	NOUN
fbem-6611	42	9	of	of	ADP
fbem-6611	42	10	the	the	DET
fbem-6611	42	11	current	current	ADJ
fbem-6611	42	12	development	development	NOUN
fbem-6611	42	13	strategy	strategy	NOUN
fbem-6611	42	14	of	of	ADP
fbem-6611	42	15	enterprise	enterprise	NOUN
fbem-6611	42	16	h	h	NOUN
fbem-6611	42	17	,	,	PUNCT
fbem-6611	42	18	let	let	VERB
fbem-6611	42	19	alone	alone	ADV
fbem-6611	42	20	its	its	PRON
fbem-6611	42	21	implementation	implementation	NOUN
fbem-6611	42	22	,	,	PUNCT
fbem-6611	42	23	which	which	PRON
fbem-6611	42	24	also	also	ADV
fbem-6611	42	25	reflects	reflect	VERB
fbem-6611	42	26	that	that	SCONJ
fbem-6611	42	27	the	the	DET
fbem-6611	42	28	training	training	NOUN
fbem-6611	42	29	of	of	ADP
fbem-6611	42	30	employees	employee	NOUN
fbem-6611	42	31	of	of	ADP
fbem-6611	42	32	enterprise	enterprise	NOUN
fbem-6611	42	33	h	h	NOUN
fbem-6611	42	34	still	still	ADV
fbem-6611	42	35	needs	need	VERB
fbem-6611	42	36	to	to	PART
fbem-6611	42	37	be	be	AUX
fbem-6611	42	38	strengthened	strengthen	VERB
fbem-6611	42	39	.	.	PUNCT
fbem-6611	43	1	3.3	3.3	NUM
fbem-6611	43	2	.	.	PUNCT
fbem-6611	44	1	h	h	NOUN
fbem-6611	44	2	the	the	DET
fbem-6611	44	3	human	human	ADJ
fbem-6611	44	4	resource	resource	NOUN
fbem-6611	44	5	management	management	NOUN
fbem-6611	44	6	system	system	NOUN
fbem-6611	44	7	of	of	ADP
fbem-6611	44	8	the	the	DET
fbem-6611	44	9	enterprise	enterprise	NOUN
fbem-6611	44	10	is	be	AUX
fbem-6611	44	11	not	not	PART
fbem-6611	44	12	perfect	perfect	ADJ
fbem-6611	44	13	enterprise	enterprise	NOUN
fbem-6611	44	14	h	h	NOUN
fbem-6611	44	15	has	have	AUX
fbem-6611	44	16	established	establish	VERB
fbem-6611	44	17	a	a	DET
fbem-6611	44	18	human	human	ADJ
fbem-6611	44	19	resource	resource	NOUN
fbem-6611	44	20	management	management	NOUN
fbem-6611	44	21	system	system	NOUN
fbem-6611	44	22	,	,	PUNCT
fbem-6611	44	23	established	establish	VERB
fbem-6611	44	24	personnel	personnel	NOUN
fbem-6611	44	25	management	management	NOUN
fbem-6611	44	26	systems	system	NOUN
fbem-6611	44	27	such	such	ADJ
fbem-6611	44	28	as	as	ADP
fbem-6611	44	29	employee	employee	NOUN
fbem-6611	44	30	attendance	attendance	NOUN
fbem-6611	44	31	and	and	CCONJ
fbem-6611	44	32	leave	leave	VERB
fbem-6611	44	33	management	management	NOUN
fbem-6611	44	34	measures	measure	NOUN
fbem-6611	44	35	,	,	PUNCT
fbem-6611	44	36	post	post	VERB
fbem-6611	44	37	setting	set	VERB
fbem-6611	44	38	scheme	scheme	NOUN
fbem-6611	44	39	,	,	PUNCT
fbem-6611	44	40	employee	employee	NOUN
fbem-6611	44	41	welfare	welfare	NOUN
fbem-6611	44	42	,	,	PUNCT
fbem-6611	44	43	employee	employee	NOUN
fbem-6611	44	44	training	training	NOUN
fbem-6611	44	45	,	,	PUNCT
fbem-6611	44	46	etc.standardized	etc.standardize	VERB
fbem-6611	44	47	all	all	DET
fbem-6611	44	48	aspects	aspect	NOUN
fbem-6611	44	49	of	of	ADP
fbem-6611	44	50	employee	employee	NOUN
fbem-6611	44	51	training	training	NOUN
fbem-6611	44	52	,	,	PUNCT
fbem-6611	44	53	assessment	assessment	NOUN
fbem-6611	44	54	,	,	PUNCT
fbem-6611	44	55	remuneration	remuneration	NOUN
fbem-6611	44	56	,	,	PUNCT
fbem-6611	44	57	and	and	CCONJ
fbem-6611	44	58	formed	form	VERB
fbem-6611	44	59	an	an	DET
fbem-6611	44	60	effective	effective	ADJ
fbem-6611	44	61	incentive	incentive	NOUN
fbem-6611	44	62	mechanism	mechanism	NOUN
fbem-6611	44	63	.	.	PUNCT
fbem-6611	45	1	in	in	ADP
fbem-6611	45	2	addition	addition	NOUN
fbem-6611	45	3	,	,	PUNCT
fbem-6611	45	4	enterprise	enterprise	NOUN
fbem-6611	45	5	h	h	NOUN
fbem-6611	45	6	strictly	strictly	ADV
fbem-6611	45	7	abides	abide	VERB
fbem-6611	45	8	by	by	ADP
fbem-6611	45	9	national	national	ADJ
fbem-6611	45	10	laws	law	NOUN
fbem-6611	45	11	,	,	PUNCT
fbem-6611	45	12	regulations	regulation	NOUN
fbem-6611	45	13	and	and	CCONJ
fbem-6611	45	14	policies	policy	NOUN
fbem-6611	45	15	in	in	ADP
fbem-6611	45	16	terms	term	NOUN
fbem-6611	45	17	of	of	ADP
fbem-6611	45	18	recruitment	recruitment	NOUN
fbem-6611	45	19	,	,	PUNCT
fbem-6611	45	20	management	management	NOUN
fbem-6611	45	21	,	,	PUNCT
fbem-6611	45	22	use	use	NOUN
fbem-6611	45	23	,	,	PUNCT
fbem-6611	45	24	dismissal	dismissal	NOUN
fbem-6611	45	25	and	and	CCONJ
fbem-6611	45	26	resignation	resignation	NOUN
fbem-6611	45	27	of	of	ADP
fbem-6611	45	28	employees	employee	NOUN
fbem-6611	45	29	,	,	PUNCT
fbem-6611	45	30	signs	sign	VERB
fbem-6611	45	31	formal	formal	ADJ
fbem-6611	45	32	labor	labor	NOUN
fbem-6611	45	33	contracts	contract	NOUN
fbem-6611	45	34	with	with	ADP
fbem-6611	45	35	employees	employee	NOUN
fbem-6611	45	36	,	,	PUNCT
fbem-6611	45	37	and	and	CCONJ
fbem-6611	45	38	exercises	exercise	VERB
fbem-6611	45	39	power	power	NOUN
fbem-6611	45	40	and	and	CCONJ
fbem-6611	45	41	performs	perform	VERB
fbem-6611	45	42	obligations	obligation	NOUN
fbem-6611	45	43	in	in	ADP
fbem-6611	45	44	strict	strict	ADJ
fbem-6611	45	45	accordance	accordance	NOUN
fbem-6611	45	46	with	with	ADP
fbem-6611	45	47	labor	labor	NOUN
fbem-6611	45	48	contracts	contract	NOUN
fbem-6611	45	49	.	.	PUNCT
fbem-6611	46	1	however	however	ADV
fbem-6611	46	2	,	,	PUNCT
fbem-6611	46	3	the	the	DET
fbem-6611	46	4	following	follow	VERB
fbem-6611	46	5	problems	problem	NOUN
fbem-6611	46	6	were	be	AUX
fbem-6611	46	7	still	still	ADV
fbem-6611	46	8	found	find	VERB
fbem-6611	46	9	in	in	ADP
fbem-6611	46	10	company	company	NOUN
fbem-6611	46	11	h	h	NOUN
fbem-6611	46	12	:	:	PUNCT
fbem-6611	46	13	the	the	DET
fbem-6611	46	14	human	human	ADJ
fbem-6611	46	15	resources	resource	NOUN
fbem-6611	46	16	status	status	NOUN
fbem-6611	46	17	roster	roster	NOUN
fbem-6611	46	18	was	be	AUX
fbem-6611	46	19	not	not	PART
fbem-6611	46	20	updated	update	VERB
fbem-6611	46	21	in	in	ADP
fbem-6611	46	22	time	time	NOUN
fbem-6611	46	23	,	,	PUNCT
fbem-6611	46	24	the	the	DET
fbem-6611	46	25	regular	regular	ADJ
fbem-6611	46	26	rotation	rotation	NOUN
fbem-6611	46	27	mechanism	mechanism	NOUN
fbem-6611	46	28	was	be	AUX
fbem-6611	46	29	not	not	PART
fbem-6611	46	30	established	establish	VERB
fbem-6611	46	31	,	,	PUNCT
fbem-6611	46	32	and	and	CCONJ
fbem-6611	46	33	the	the	DET
fbem-6611	46	34	promotion	promotion	NOUN
fbem-6611	46	35	channel	channel	NOUN
fbem-6611	46	36	was	be	AUX
fbem-6611	46	37	lacking	lack	VERB
fbem-6611	46	38	.	.	PUNCT
fbem-6611	47	1	the	the	DET
fbem-6611	47	2	list	list	NOUN
fbem-6611	47	3	of	of	ADP
fbem-6611	47	4	human	human	ADJ
fbem-6611	47	5	resources	resource	NOUN
fbem-6611	47	6	status	status	NOUN
fbem-6611	47	7	is	be	AUX
fbem-6611	47	8	not	not	PART
fbem-6611	47	9	updated	update	VERB
fbem-6611	47	10	in	in	ADP
fbem-6611	47	11	time	time	NOUN
fbem-6611	47	12	,	,	PUNCT
fbem-6611	47	13	which	which	PRON
fbem-6611	47	14	means	mean	VERB
fbem-6611	47	15	that	that	SCONJ
fbem-6611	47	16	the	the	DET
fbem-6611	47	17	division	division	NOUN
fbem-6611	47	18	of	of	ADP
fbem-6611	47	19	work	work	NOUN
fbem-6611	47	20	responsibilities	responsibility	NOUN
fbem-6611	47	21	among	among	ADP
fbem-6611	47	22	the	the	DET
fbem-6611	47	23	departments	department	NOUN
fbem-6611	47	24	of	of	ADP
fbem-6611	47	25	enterprise	enterprise	NOUN
fbem-6611	47	26	h	h	NOUN
fbem-6611	47	27	is	be	AUX
fbem-6611	47	28	not	not	PART
fbem-6611	47	29	good	good	ADJ
fbem-6611	47	30	,	,	PUNCT
fbem-6611	47	31	the	the	DET
fbem-6611	47	32	hr	hr	PROPN
fbem-6611	47	33	department	department	NOUN
fbem-6611	47	34	is	be	AUX
fbem-6611	47	35	not	not	PART
fbem-6611	47	36	clear	clear	ADJ
fbem-6611	47	37	about	about	ADP
fbem-6611	47	38	the	the	DET
fbem-6611	47	39	work	work	NOUN
fbem-6611	47	40	responsibilities	responsibility	NOUN
fbem-6611	47	41	of	of	ADP
fbem-6611	47	42	its	its	PRON
fbem-6611	47	43	own	own	ADJ
fbem-6611	47	44	departments	department	NOUN
fbem-6611	47	45	,	,	PUNCT
fbem-6611	47	46	and	and	CCONJ
fbem-6611	47	47	it	it	PRON
fbem-6611	47	48	also	also	ADV
fbem-6611	47	49	reflects	reflect	VERB
fbem-6611	47	50	that	that	SCONJ
fbem-6611	47	51	the	the	DET
fbem-6611	47	52	company	company	NOUN
fbem-6611	47	53	's	's	PART
fbem-6611	47	54	staff	staff	NOUN
fbem-6611	47	55	training	training	NOUN
fbem-6611	47	56	is	be	AUX
fbem-6611	47	57	not	not	PART
fbem-6611	47	58	in	in	ADP
fbem-6611	47	59	place	place	NOUN
fbem-6611	47	60	,	,	PUNCT
fbem-6611	47	61	so	so	SCONJ
fbem-6611	47	62	that	that	SCONJ
fbem-6611	47	63	the	the	DET
fbem-6611	47	64	staff	staff	NOUN
fbem-6611	47	65	list	list	NOUN
fbem-6611	47	66	is	be	AUX
fbem-6611	47	67	not	not	PART
fbem-6611	47	68	updated	update	VERB
fbem-6611	47	69	in	in	ADP
fbem-6611	47	70	time	time	NOUN
fbem-6611	47	71	;	;	PUNCT
fbem-6611	47	72	from	from	ADP
fbem-6611	47	73	the	the	DET
fbem-6611	47	74	current	current	ADJ
fbem-6611	47	75	operating	operate	VERB
fbem-6611	47	76	situation	situation	NOUN
fbem-6611	47	77	of	of	ADP
fbem-6611	47	78	enterprise	enterprise	NOUN
fbem-6611	47	79	h	h	NOUN
fbem-6611	47	80	,	,	PUNCT
fbem-6611	47	81	due	due	ADP
fbem-6611	47	82	to	to	ADP
fbem-6611	47	83	the	the	DET
fbem-6611	47	84	lack	lack	NOUN
fbem-6611	47	85	of	of	ADP
fbem-6611	47	86	regular	regular	ADJ
fbem-6611	47	87	staff	staff	NOUN
fbem-6611	47	88	rotation	rotation	NOUN
fbem-6611	47	89	mechanism	mechanism	NOUN
fbem-6611	47	90	,	,	PUNCT
fbem-6611	47	91	the	the	DET
fbem-6611	47	92	comprehensive	comprehensive	ADJ
fbem-6611	47	93	ability	ability	NOUN
fbem-6611	47	94	of	of	ADP
fbem-6611	47	95	grass	grass	NOUN
fbem-6611	47	96	-	-	PUNCT
fbem-6611	47	97	roots	root	NOUN
fbem-6611	47	98	staff	staff	NOUN
fbem-6611	47	99	can	can	AUX
fbem-6611	47	100	not	not	PART
fbem-6611	47	101	be	be	AUX
fbem-6611	47	102	fully	fully	ADV
fbem-6611	47	103	developed	develop	VERB
fbem-6611	47	104	,	,	PUNCT
fbem-6611	47	105	which	which	PRON
fbem-6611	47	106	is	be	AUX
fbem-6611	47	107	not	not	PART
fbem-6611	47	108	conducive	conducive	ADJ
fbem-6611	47	109	to	to	ADP
fbem-6611	47	110	the	the	DET
fbem-6611	47	111	integration	integration	NOUN
fbem-6611	47	112	of	of	ADP
fbem-6611	47	113	human	human	ADJ
fbem-6611	47	114	resources	resource	NOUN
fbem-6611	47	115	.	.	PUNCT
fbem-6611	48	1	the	the	DET
fbem-6611	48	2	regular	regular	ADJ
fbem-6611	48	3	rotation	rotation	NOUN
fbem-6611	48	4	system	system	NOUN
fbem-6611	48	5	is	be	AUX
fbem-6611	48	6	conducive	conducive	ADJ
fbem-6611	48	7	to	to	ADP
fbem-6611	48	8	cultivating	cultivate	VERB
fbem-6611	48	9	compound	compound	NOUN
fbem-6611	48	10	talents	talent	NOUN
fbem-6611	48	11	,	,	PUNCT
fbem-6611	48	12	improving	improve	VERB
fbem-6611	48	13	employees	employee	NOUN
fbem-6611	48	14	'	'	PART
fbem-6611	48	15	understanding	understanding	NOUN
fbem-6611	48	16	of	of	ADP
fbem-6611	48	17	the	the	DET
fbem-6611	48	18	business	business	NOUN
fbem-6611	48	19	of	of	ADP
fbem-6611	48	20	various	various	ADJ
fbem-6611	48	21	departments	department	NOUN
fbem-6611	48	22	of	of	ADP
fbem-6611	48	23	the	the	DET
fbem-6611	48	24	enterprise	enterprise	NOUN
fbem-6611	48	25	,	,	PUNCT
fbem-6611	48	26	and	and	CCONJ
fbem-6611	48	27	helping	help	VERB
fbem-6611	48	28	employees	employee	NOUN
fbem-6611	48	29	better	well	ADV
fbem-6611	48	30	explore	explore	VERB
fbem-6611	48	31	their	their	PRON
fbem-6611	48	32	own	own	ADJ
fbem-6611	48	33	potential	potential	NOUN
fbem-6611	48	34	,	,	PUNCT
fbem-6611	48	35	find	find	VERB
fbem-6611	48	36	the	the	DET
fbem-6611	48	37	direction	direction	NOUN
fbem-6611	48	38	suitable	suitable	ADJ
fbem-6611	48	39	for	for	ADP
fbem-6611	48	40	their	their	PRON
fbem-6611	48	41	own	own	ADJ
fbem-6611	48	42	development	development	NOUN
fbem-6611	48	43	,	,	PUNCT
fbem-6611	48	44	so	so	SCONJ
fbem-6611	48	45	as	as	SCONJ
fbem-6611	48	46	to	to	PART
fbem-6611	48	47	achieve	achieve	VERB
fbem-6611	48	48	a	a	DET
fbem-6611	48	49	win	win	NOUN
fbem-6611	48	50	-	-	PUNCT
fbem-6611	48	51	win	win	NOUN
fbem-6611	48	52	situation	situation	NOUN
fbem-6611	48	53	for	for	ADP
fbem-6611	48	54	employees	employee	NOUN
fbem-6611	48	55	and	and	CCONJ
fbem-6611	48	56	enterprises	enterprise	NOUN
fbem-6611	48	57	;	;	PUNCT
fbem-6611	48	58	at	at	ADP
fbem-6611	48	59	the	the	DET
fbem-6611	48	60	same	same	ADJ
fbem-6611	48	61	time	time	NOUN
fbem-6611	48	62	,	,	PUNCT
fbem-6611	48	63	enterprise	enterprise	NOUN
fbem-6611	48	64	h	h	NOUN
fbem-6611	48	65	still	still	ADV
fbem-6611	48	66	lacks	lack	VERB
fbem-6611	48	67	promotion	promotion	NOUN
fbem-6611	48	68	channels	channel	NOUN
fbem-6611	48	69	.	.	PUNCT
fbem-6611	49	1	the	the	DET
fbem-6611	49	2	lack	lack	NOUN
fbem-6611	49	3	of	of	ADP
fbem-6611	49	4	promotion	promotion	NOUN
fbem-6611	49	5	channels	channel	NOUN
fbem-6611	49	6	often	often	ADV
fbem-6611	49	7	leads	lead	VERB
fbem-6611	49	8	to	to	ADP
fbem-6611	49	9	the	the	DET
fbem-6611	49	10	employees	employee	NOUN
fbem-6611	49	11	'	'	PART
fbem-6611	49	12	lack	lack	NOUN
fbem-6611	49	13	of	of	ADP
fbem-6611	49	14	goals	goal	NOUN
fbem-6611	49	15	,	,	PUNCT
fbem-6611	49	16	laziness	laziness	NOUN
fbem-6611	49	17	,	,	PUNCT
fbem-6611	49	18	and	and	CCONJ
fbem-6611	49	19	even	even	ADV
fbem-6611	49	20	loss	loss	NOUN
fbem-6611	49	21	of	of	ADP
fbem-6611	49	22	confidence	confidence	NOUN
fbem-6611	49	23	in	in	ADP
fbem-6611	49	24	the	the	DET
fbem-6611	49	25	enterprise	enterprise	NOUN
fbem-6611	49	26	.	.	PUNCT
fbem-6611	50	1	many	many	ADJ
fbem-6611	50	2	employees	employee	NOUN
fbem-6611	50	3	have	have	AUX
fbem-6611	50	4	been	be	AUX
fbem-6611	50	5	at	at	ADP
fbem-6611	50	6	the	the	DET
fbem-6611	50	7	grass	grass	NOUN
fbem-6611	50	8	-	-	PUNCT
fbem-6611	50	9	roots	root	NOUN
fbem-6611	50	10	or	or	CCONJ
fbem-6611	50	11	middle	middle	ADJ
fbem-6611	50	12	level	level	NOUN
fbem-6611	50	13	,	,	PUNCT
fbem-6611	50	14	unable	unable	ADJ
fbem-6611	50	15	to	to	PART
fbem-6611	50	16	see	see	VERB
fbem-6611	50	17	the	the	DET
fbem-6611	50	18	promotion	promotion	NOUN
fbem-6611	50	19	hope	hope	NOUN
fbem-6611	50	20	,	,	PUNCT
fbem-6611	50	21	and	and	CCONJ
fbem-6611	50	22	choose	choose	VERB
fbem-6611	50	23	to	to	PART
fbem-6611	50	24	leave	leave	VERB
fbem-6611	50	25	,	,	PUNCT
fbem-6611	50	26	resulting	result	VERB
fbem-6611	50	27	in	in	ADP
fbem-6611	50	28	the	the	DET
fbem-6611	50	29	loss	loss	NOUN
fbem-6611	50	30	of	of	ADP
fbem-6611	50	31	a	a	DET
fbem-6611	50	32	large	large	ADJ
fbem-6611	50	33	number	number	NOUN
fbem-6611	50	34	of	of	ADP
fbem-6611	50	35	talents	talent	NOUN
fbem-6611	50	36	in	in	ADP
fbem-6611	50	37	the	the	DET
fbem-6611	50	38	enterprise	enterprise	NOUN
fbem-6611	50	39	.	.	PUNCT
fbem-6611	51	1	3.4	3.4	NUM
fbem-6611	51	2	.	.	PUNCT
fbem-6611	51	3	h	h	NOUN
fbem-6611	51	4	the	the	DET
fbem-6611	51	5	responsibility	responsibility	NOUN
fbem-6611	51	6	of	of	ADP
fbem-6611	51	7	the	the	DET
fbem-6611	51	8	internal	internal	ADJ
fbem-6611	51	9	audit	audit	NOUN
fbem-6611	51	10	department	department	NOUN
fbem-6611	51	11	of	of	ADP
fbem-6611	51	12	the	the	DET
fbem-6611	51	13	enterprise	enterprise	NOUN
fbem-6611	51	14	is	be	AUX
fbem-6611	51	15	not	not	PART
fbem-6611	51	16	attached	attach	VERB
fbem-6611	51	17	importance	importance	NOUN
fbem-6611	51	18	to	to	ADP
fbem-6611	51	19	at	at	ADP
fbem-6611	51	20	present	present	ADJ
fbem-6611	51	21	,	,	PUNCT
fbem-6611	51	22	enterprise	enterprise	NOUN
fbem-6611	51	23	h	h	NOUN
fbem-6611	51	24	has	have	AUX
fbem-6611	51	25	gradually	gradually	ADV
fbem-6611	51	26	carried	carry	VERB
fbem-6611	51	27	out	out	ADP
fbem-6611	51	28	discipline	discipline	NOUN
fbem-6611	51	29	inspection	inspection	NOUN
fbem-6611	51	30	and	and	CCONJ
fbem-6611	51	31	supervision	supervision	NOUN
fbem-6611	51	32	,	,	PUNCT
fbem-6611	51	33	internal	internal	ADJ
fbem-6611	51	34	audit	audit	NOUN
fbem-6611	51	35	and	and	CCONJ
fbem-6611	51	36	other	other	ADJ
fbem-6611	51	37	work	work	NOUN
fbem-6611	51	38	.	.	PUNCT
fbem-6611	52	1	however	however	ADV
fbem-6611	52	2	,	,	PUNCT
fbem-6611	52	3	enterprise	enterprise	NOUN
fbem-6611	52	4	h	h	NOUN
fbem-6611	52	5	still	still	ADV
fbem-6611	52	6	has	have	VERB
fbem-6611	52	7	the	the	DET
fbem-6611	52	8	following	follow	VERB
fbem-6611	52	9	problems	problem	NOUN
fbem-6611	52	10	:	:	PUNCT
fbem-6611	52	11	the	the	DET
fbem-6611	52	12	independence	independence	NOUN
fbem-6611	52	13	of	of	ADP
fbem-6611	52	14	internal	internal	ADJ
fbem-6611	52	15	audit	audit	NOUN
fbem-6611	52	16	institutions	institution	NOUN
fbem-6611	52	17	is	be	AUX
fbem-6611	52	18	affected	affect	VERB
fbem-6611	52	19	,	,	PUNCT
fbem-6611	52	20	professional	professional	ADJ
fbem-6611	52	21	audit	audit	NOUN
fbem-6611	52	22	talents	talent	NOUN
fbem-6611	52	23	are	be	AUX
fbem-6611	52	24	lacking	lack	VERB
fbem-6611	52	25	,	,	PUNCT
fbem-6611	52	26	and	and	CCONJ
fbem-6611	52	27	the	the	DET
fbem-6611	52	28	audit	audit	NOUN
fbem-6611	52	29	system	system	NOUN
fbem-6611	52	30	is	be	AUX
fbem-6611	52	31	not	not	PART
fbem-6611	52	32	perfect	perfect	ADJ
fbem-6611	52	33	.	.	PUNCT
fbem-6611	53	1	in	in	ADP
fbem-6611	53	2	terms	term	NOUN
fbem-6611	53	3	of	of	ADP
fbem-6611	53	4	the	the	DET
fbem-6611	53	5	independence	independence	NOUN
fbem-6611	53	6	of	of	ADP
fbem-6611	53	7	internal	internal	ADJ
fbem-6611	53	8	audit	audit	NOUN
fbem-6611	53	9	,	,	PUNCT
fbem-6611	53	10	enterprise	enterprise	NOUN
fbem-6611	53	11	h	h	NOUN
fbem-6611	53	12	stipulated	stipulate	VERB
fbem-6611	53	13	that	that	SCONJ
fbem-6611	53	14	all	all	DET
fbem-6611	53	15	employees	employee	NOUN
fbem-6611	53	16	'	'	PART
fbem-6611	53	17	expense	expense	NOUN
fbem-6611	53	18	reimbursements	reimbursement	NOUN
fbem-6611	53	19	should	should	AUX
fbem-6611	53	20	be	be	AUX
fbem-6611	53	21	reviewed	review	VERB
fbem-6611	53	22	and	and	CCONJ
fbem-6611	53	23	signed	sign	VERB
fbem-6611	53	24	by	by	ADP
fbem-6611	53	25	the	the	DET
fbem-6611	53	26	audit	audit	NOUN
fbem-6611	53	27	43	43	NUM
fbem-6611	53	28	and	and	CCONJ
fbem-6611	53	29	supervision	supervision	NOUN
fbem-6611	53	30	department	department	NOUN
fbem-6611	53	31	.	.	PUNCT
fbem-6611	54	1	there	there	PRON
fbem-6611	54	2	was	be	VERB
fbem-6611	54	3	a	a	DET
fbem-6611	54	4	situation	situation	NOUN
fbem-6611	54	5	where	where	SCONJ
fbem-6611	54	6	the	the	DET
fbem-6611	54	7	employees	employee	NOUN
fbem-6611	54	8	of	of	ADP
fbem-6611	54	9	the	the	DET
fbem-6611	54	10	audit	audit	NOUN
fbem-6611	54	11	and	and	CCONJ
fbem-6611	54	12	supervision	supervision	NOUN
fbem-6611	54	13	department	department	NOUN
fbem-6611	54	14	reviewed	review	VERB
fbem-6611	54	15	and	and	CCONJ
fbem-6611	54	16	signed	sign	VERB
fbem-6611	54	17	their	their	PRON
fbem-6611	54	18	own	own	ADJ
fbem-6611	54	19	expense	expense	NOUN
fbem-6611	54	20	reimbursements	reimbursement	NOUN
fbem-6611	54	21	,	,	PUNCT
fbem-6611	54	22	which	which	PRON
fbem-6611	54	23	seriously	seriously	ADV
fbem-6611	54	24	weakened	weaken	VERB
fbem-6611	54	25	the	the	DET
fbem-6611	54	26	independence	independence	NOUN
fbem-6611	54	27	of	of	ADP
fbem-6611	54	28	the	the	DET
fbem-6611	54	29	internal	internal	ADJ
fbem-6611	54	30	audit	audit	NOUN
fbem-6611	54	31	department	department	NOUN
fbem-6611	54	32	;	;	PUNCT
fbem-6611	54	33	secondly	secondly	ADV
fbem-6611	54	34	,	,	PUNCT
fbem-6611	54	35	most	most	ADJ
fbem-6611	54	36	of	of	ADP
fbem-6611	54	37	the	the	DET
fbem-6611	54	38	employees	employee	NOUN
fbem-6611	54	39	who	who	PRON
fbem-6611	54	40	participate	participate	VERB
fbem-6611	54	41	in	in	ADP
fbem-6611	54	42	the	the	DET
fbem-6611	54	43	internal	internal	ADJ
fbem-6611	54	44	audit	audit	NOUN
fbem-6611	54	45	of	of	ADP
fbem-6611	54	46	enterprise	enterprise	NOUN
fbem-6611	54	47	h	h	NOUN
fbem-6611	54	48	are	be	AUX
fbem-6611	54	49	financial	financial	ADJ
fbem-6611	54	50	personnel	personnel	NOUN
fbem-6611	54	51	and	and	CCONJ
fbem-6611	54	52	lack	lack	NOUN
fbem-6611	54	53	of	of	ADP
fbem-6611	54	54	audit	audit	NOUN
fbem-6611	54	55	professionalism	professionalism	NOUN
fbem-6611	54	56	.	.	PUNCT
fbem-6611	55	1	at	at	ADP
fbem-6611	55	2	present	present	ADJ
fbem-6611	55	3	,	,	PUNCT
fbem-6611	55	4	enterprises	enterprise	NOUN
fbem-6611	55	5	have	have	VERB
fbem-6611	55	6	higher	high	ADJ
fbem-6611	55	7	and	and	CCONJ
fbem-6611	55	8	higher	high	ADJ
fbem-6611	55	9	requirements	requirement	NOUN
fbem-6611	55	10	for	for	ADP
fbem-6611	55	11	internal	internal	ADJ
fbem-6611	55	12	audit	audit	NOUN
fbem-6611	55	13	.	.	PUNCT
fbem-6611	56	1	internal	internal	ADJ
fbem-6611	56	2	auditors	auditor	NOUN
fbem-6611	56	3	must	must	AUX
fbem-6611	56	4	have	have	VERB
fbem-6611	56	5	audit	audit	NOUN
fbem-6611	56	6	-	-	PUNCT
fbem-6611	56	7	related	relate	VERB
fbem-6611	56	8	professional	professional	ADJ
fbem-6611	56	9	knowledge	knowledge	NOUN
fbem-6611	56	10	and	and	CCONJ
fbem-6611	56	11	relevant	relevant	ADJ
fbem-6611	56	12	work	work	NOUN
fbem-6611	56	13	experience	experience	NOUN
fbem-6611	56	14	to	to	PART
fbem-6611	56	15	effectively	effectively	ADV
fbem-6611	56	16	complete	complete	VERB
fbem-6611	56	17	the	the	DET
fbem-6611	56	18	internal	internal	ADJ
fbem-6611	56	19	audit	audit	NOUN
fbem-6611	56	20	work	work	NOUN
fbem-6611	56	21	of	of	ADP
fbem-6611	56	22	enterprises	enterprise	NOUN
fbem-6611	56	23	.	.	PUNCT
fbem-6611	57	1	therefore	therefore	ADV
fbem-6611	57	2	,	,	PUNCT
fbem-6611	57	3	the	the	DET
fbem-6611	57	4	employees	employee	NOUN
fbem-6611	57	5	of	of	ADP
fbem-6611	57	6	the	the	DET
fbem-6611	57	7	internal	internal	ADJ
fbem-6611	57	8	audit	audit	NOUN
fbem-6611	57	9	department	department	NOUN
fbem-6611	57	10	of	of	ADP
fbem-6611	57	11	enterprise	enterprise	NOUN
fbem-6611	57	12	h	h	NOUN
fbem-6611	57	13	obviously	obviously	ADV
fbem-6611	57	14	do	do	AUX
fbem-6611	57	15	not	not	PART
fbem-6611	57	16	meet	meet	VERB
fbem-6611	57	17	the	the	DET
fbem-6611	57	18	requirements	requirement	NOUN
fbem-6611	57	19	and	and	CCONJ
fbem-6611	57	20	can	can	AUX
fbem-6611	57	21	not	not	PART
fbem-6611	57	22	well	well	ADV
fbem-6611	57	23	adapt	adapt	VERB
fbem-6611	57	24	to	to	ADP
fbem-6611	57	25	the	the	DET
fbem-6611	57	26	development	development	NOUN
fbem-6611	57	27	needs	need	NOUN
fbem-6611	57	28	of	of	ADP
fbem-6611	57	29	enterprises	enterprise	NOUN
fbem-6611	57	30	,	,	PUNCT
fbem-6611	57	31	which	which	PRON
fbem-6611	57	32	to	to	ADP
fbem-6611	57	33	some	some	DET
fbem-6611	57	34	extent	extent	NOUN
fbem-6611	57	35	limits	limit	VERB
fbem-6611	57	36	the	the	DET
fbem-6611	57	37	development	development	NOUN
fbem-6611	57	38	of	of	ADP
fbem-6611	57	39	enterprise	enterprise	NOUN
fbem-6611	57	40	internal	internal	ADJ
fbem-6611	57	41	audit	audit	NOUN
fbem-6611	57	42	and	and	CCONJ
fbem-6611	57	43	the	the	DET
fbem-6611	57	44	ability	ability	NOUN
fbem-6611	57	45	of	of	ADP
fbem-6611	57	46	enterprises	enterprise	NOUN
fbem-6611	57	47	to	to	PART
fbem-6611	57	48	prevent	prevent	VERB
fbem-6611	57	49	risks	risk	NOUN
fbem-6611	57	50	.	.	PUNCT
fbem-6611	58	1	although	although	SCONJ
fbem-6611	58	2	enterprise	enterprise	NOUN
fbem-6611	58	3	h	h	NOUN
fbem-6611	58	4	has	have	AUX
fbem-6611	58	5	formulated	formulate	VERB
fbem-6611	58	6	relevant	relevant	ADJ
fbem-6611	58	7	internal	internal	ADJ
fbem-6611	58	8	audit	audit	NOUN
fbem-6611	58	9	system	system	NOUN
fbem-6611	58	10	and	and	CCONJ
fbem-6611	58	11	set	set	VERB
fbem-6611	58	12	up	up	ADP
fbem-6611	58	13	internal	internal	ADJ
fbem-6611	58	14	audit	audit	NOUN
fbem-6611	58	15	links	link	NOUN
fbem-6611	58	16	,	,	PUNCT
fbem-6611	58	17	it	it	PRON
fbem-6611	58	18	can	can	AUX
fbem-6611	58	19	not	not	PART
fbem-6611	58	20	well	well	ADV
fbem-6611	58	21	guarantee	guarantee	VERB
fbem-6611	58	22	the	the	DET
fbem-6611	58	23	independence	independence	NOUN
fbem-6611	58	24	of	of	ADP
fbem-6611	58	25	internal	internal	ADJ
fbem-6611	58	26	audit	audit	NOUN
fbem-6611	58	27	,	,	PUNCT
fbem-6611	58	28	the	the	DET
fbem-6611	58	29	quality	quality	NOUN
fbem-6611	58	30	of	of	ADP
fbem-6611	58	31	work	work	NOUN
fbem-6611	58	32	can	can	AUX
fbem-6611	58	33	not	not	PART
fbem-6611	58	34	be	be	AUX
fbem-6611	58	35	guaranteed	guarantee	VERB
fbem-6611	58	36	,	,	PUNCT
fbem-6611	58	37	and	and	CCONJ
fbem-6611	58	38	it	it	PRON
fbem-6611	58	39	lacks	lack	VERB
fbem-6611	58	40	standardized	standardized	ADJ
fbem-6611	58	41	audit	audit	NOUN
fbem-6611	58	42	procedures	procedure	NOUN
fbem-6611	58	43	and	and	CCONJ
fbem-6611	58	44	methods	method	NOUN
fbem-6611	58	45	.	.	PUNCT
fbem-6611	59	1	the	the	DET
fbem-6611	59	2	usefulness	usefulness	NOUN
fbem-6611	59	3	of	of	ADP
fbem-6611	59	4	internal	internal	ADJ
fbem-6611	59	5	audit	audit	NOUN
fbem-6611	59	6	is	be	AUX
fbem-6611	59	7	worth	worth	ADJ
fbem-6611	59	8	discussing	discuss	VERB
fbem-6611	59	9	.	.	PUNCT
fbem-6611	60	1	4	4	X
fbem-6611	60	2	.	.	X
fbem-6611	60	3	h	h	PROPN
fbem-6611	60	4	internal	internal	PROPN
fbem-6611	60	5	control	control	PROPN
fbem-6611	60	6	environment	environment	NOUN
fbem-6611	60	7	optimization	optimization	NOUN
fbem-6611	60	8	strategy	strategy	NOUN
fbem-6611	60	9	of	of	ADP
fbem-6611	60	10	enterprise	enterprise	NOUN
fbem-6611	60	11	4.1	4.1	NUM
fbem-6611	60	12	.	.	PUNCT
fbem-6611	61	1	improve	improve	VERB
fbem-6611	61	2	the	the	DET
fbem-6611	61	3	internal	internal	ADJ
fbem-6611	61	4	governance	governance	NOUN
fbem-6611	61	5	structure	structure	NOUN
fbem-6611	61	6	of	of	ADP
fbem-6611	61	7	enterprises	enterprise	NOUN
fbem-6611	61	8	internal	internal	ADJ
fbem-6611	61	9	governance	governance	NOUN
fbem-6611	61	10	is	be	AUX
fbem-6611	61	11	a	a	DET
fbem-6611	61	12	comprehensive	comprehensive	ADJ
fbem-6611	61	13	management	management	NOUN
fbem-6611	61	14	process	process	NOUN
fbem-6611	61	15	that	that	PRON
fbem-6611	61	16	takes	take	VERB
fbem-6611	61	17	the	the	DET
fbem-6611	61	18	board	board	NOUN
fbem-6611	61	19	of	of	ADP
fbem-6611	61	20	directors	director	NOUN
fbem-6611	61	21	,	,	PUNCT
fbem-6611	61	22	managers	manager	NOUN
fbem-6611	61	23	and	and	CCONJ
fbem-6611	61	24	all	all	DET
fbem-6611	61	25	employees	employee	NOUN
fbem-6611	61	26	of	of	ADP
fbem-6611	61	27	the	the	DET
fbem-6611	61	28	enterprise	enterprise	NOUN
fbem-6611	61	29	as	as	ADP
fbem-6611	61	30	the	the	DET
fbem-6611	61	31	main	main	ADJ
fbem-6611	61	32	actors	actor	NOUN
fbem-6611	61	33	and	and	CCONJ
fbem-6611	61	34	aims	aim	VERB
fbem-6611	61	35	at	at	ADP
fbem-6611	61	36	ensuring	ensure	VERB
fbem-6611	61	37	the	the	DET
fbem-6611	61	38	reliability	reliability	NOUN
fbem-6611	61	39	of	of	ADP
fbem-6611	61	40	financial	financial	ADJ
fbem-6611	61	41	reports	report	NOUN
fbem-6611	61	42	,	,	PUNCT
fbem-6611	61	43	efficient	efficient	ADJ
fbem-6611	61	44	operation	operation	NOUN
fbem-6611	61	45	of	of	ADP
fbem-6611	61	46	production	production	NOUN
fbem-6611	61	47	and	and	CCONJ
fbem-6611	61	48	operation	operation	NOUN
fbem-6611	61	49	,	,	PUNCT
fbem-6611	61	50	and	and	CCONJ
fbem-6611	61	51	compliance	compliance	NOUN
fbem-6611	61	52	with	with	ADP
fbem-6611	61	53	various	various	ADJ
fbem-6611	61	54	laws	law	NOUN
fbem-6611	61	55	and	and	CCONJ
fbem-6611	61	56	regulations	regulation	NOUN
fbem-6611	61	57	.	.	PUNCT
fbem-6611	62	1	the	the	DET
fbem-6611	62	2	implementation	implementation	NOUN
fbem-6611	62	3	of	of	ADP
fbem-6611	62	4	internal	internal	ADJ
fbem-6611	62	5	governance	governance	NOUN
fbem-6611	62	6	can	can	AUX
fbem-6611	62	7	not	not	PART
fbem-6611	62	8	only	only	ADV
fbem-6611	62	9	greatly	greatly	ADV
fbem-6611	62	10	improve	improve	VERB
fbem-6611	62	11	the	the	DET
fbem-6611	62	12	operational	operational	ADJ
fbem-6611	62	13	efficiency	efficiency	NOUN
fbem-6611	62	14	of	of	ADP
fbem-6611	62	15	enterprises	enterprise	NOUN
fbem-6611	62	16	,	,	PUNCT
fbem-6611	62	17	ensure	ensure	VERB
fbem-6611	62	18	the	the	DET
fbem-6611	62	19	accuracy	accuracy	NOUN
fbem-6611	62	20	and	and	CCONJ
fbem-6611	62	21	reliability	reliability	NOUN
fbem-6611	62	22	of	of	ADP
fbem-6611	62	23	accounting	accounting	NOUN
fbem-6611	62	24	information	information	NOUN
fbem-6611	62	25	,	,	PUNCT
fbem-6611	62	26	but	but	CCONJ
fbem-6611	62	27	also	also	ADV
fbem-6611	62	28	help	help	VERB
fbem-6611	62	29	enterprises	enterprise	NOUN
fbem-6611	62	30	better	well	ADV
fbem-6611	62	31	achieve	achieve	VERB
fbem-6611	62	32	their	their	PRON
fbem-6611	62	33	strategic	strategic	ADJ
fbem-6611	62	34	objectives	objective	NOUN
fbem-6611	62	35	.	.	PUNCT
fbem-6611	63	1	this	this	DET
fbem-6611	63	2	management	management	NOUN
fbem-6611	63	3	mode	mode	NOUN
fbem-6611	63	4	is	be	AUX
fbem-6611	63	5	not	not	PART
fbem-6611	63	6	only	only	ADV
fbem-6611	63	7	the	the	DET
fbem-6611	63	8	core	core	NOUN
fbem-6611	63	9	of	of	ADP
fbem-6611	63	10	modern	modern	ADJ
fbem-6611	63	11	enterprise	enterprise	NOUN
fbem-6611	63	12	management	management	NOUN
fbem-6611	63	13	,	,	PUNCT
fbem-6611	63	14	but	but	CCONJ
fbem-6611	63	15	also	also	ADV
fbem-6611	63	16	can	can	AUX
fbem-6611	63	17	greatly	greatly	ADV
fbem-6611	63	18	improve	improve	VERB
fbem-6611	63	19	the	the	DET
fbem-6611	63	20	management	management	NOUN
fbem-6611	63	21	level	level	NOUN
fbem-6611	63	22	of	of	ADP
fbem-6611	63	23	enterprises	enterprise	NOUN
fbem-6611	63	24	,	,	PUNCT
fbem-6611	63	25	and	and	CCONJ
fbem-6611	63	26	can	can	AUX
fbem-6611	63	27	effectively	effectively	ADV
fbem-6611	63	28	prevent	prevent	VERB
fbem-6611	63	29	and	and	CCONJ
fbem-6611	63	30	control	control	VERB
fbem-6611	63	31	economic	economic	ADJ
fbem-6611	63	32	risks	risk	NOUN
fbem-6611	63	33	.	.	PUNCT
fbem-6611	64	1	at	at	ADP
fbem-6611	64	2	the	the	DET
fbem-6611	64	3	same	same	ADJ
fbem-6611	64	4	time	time	NOUN
fbem-6611	64	5	,	,	PUNCT
fbem-6611	64	6	improving	improve	VERB
fbem-6611	64	7	the	the	DET
fbem-6611	64	8	internal	internal	ADJ
fbem-6611	64	9	governance	governance	NOUN
fbem-6611	64	10	structure	structure	NOUN
fbem-6611	64	11	of	of	ADP
fbem-6611	64	12	the	the	DET
fbem-6611	64	13	enterprise	enterprise	NOUN
fbem-6611	64	14	is	be	AUX
fbem-6611	64	15	conducive	conducive	ADJ
fbem-6611	64	16	to	to	ADP
fbem-6611	64	17	the	the	DET
fbem-6611	64	18	realization	realization	NOUN
fbem-6611	64	19	of	of	ADP
fbem-6611	64	20	self	self	NOUN
fbem-6611	64	21	-	-	PUNCT
fbem-6611	64	22	restraint	restraint	NOUN
fbem-6611	64	23	of	of	ADP
fbem-6611	64	24	the	the	DET
fbem-6611	64	25	enterprise	enterprise	NOUN
fbem-6611	64	26	;	;	PUNCT
fbem-6611	64	27	it	it	PRON
fbem-6611	64	28	is	be	AUX
fbem-6611	64	29	helpful	helpful	ADJ
fbem-6611	64	30	for	for	SCONJ
fbem-6611	64	31	the	the	DET
fbem-6611	64	32	management	management	NOUN
fbem-6611	64	33	to	to	PART
fbem-6611	64	34	grasp	grasp	VERB
fbem-6611	64	35	accurate	accurate	ADJ
fbem-6611	64	36	and	and	CCONJ
fbem-6611	64	37	reliable	reliable	ADJ
fbem-6611	64	38	accounting	accounting	NOUN
fbem-6611	64	39	information	information	NOUN
fbem-6611	64	40	in	in	ADP
fbem-6611	64	41	time	time	NOUN
fbem-6611	64	42	;	;	PUNCT
fbem-6611	64	43	it	it	PRON
fbem-6611	64	44	is	be	AUX
fbem-6611	64	45	beneficial	beneficial	ADJ
fbem-6611	64	46	for	for	ADP
fbem-6611	64	47	enterprises	enterprise	NOUN
fbem-6611	64	48	to	to	PART
fbem-6611	64	49	make	make	VERB
fbem-6611	64	50	scientific	scientific	ADJ
fbem-6611	64	51	and	and	CCONJ
fbem-6611	64	52	reasonable	reasonable	ADJ
fbem-6611	64	53	decisions	decision	NOUN
fbem-6611	64	54	;	;	PUNCT
fbem-6611	64	55	it	it	PRON
fbem-6611	64	56	is	be	AUX
fbem-6611	64	57	conducive	conducive	ADJ
fbem-6611	64	58	to	to	ADP
fbem-6611	64	59	stimulating	stimulate	VERB
fbem-6611	64	60	employees	employee	NOUN
fbem-6611	64	61	'	'	PART
fbem-6611	64	62	enthusiasm	enthusiasm	NOUN
fbem-6611	64	63	for	for	ADP
fbem-6611	64	64	work	work	NOUN
fbem-6611	64	65	.	.	PUNCT
fbem-6611	65	1	enterprise	enterprise	NOUN
fbem-6611	65	2	h	h	NOUN
fbem-6611	65	3	needs	need	VERB
fbem-6611	65	4	to	to	PART
fbem-6611	65	5	improve	improve	VERB
fbem-6611	65	6	its	its	PRON
fbem-6611	65	7	governance	governance	NOUN
fbem-6611	65	8	structure	structure	NOUN
fbem-6611	65	9	according	accord	VERB
fbem-6611	65	10	to	to	ADP
fbem-6611	65	11	its	its	PRON
fbem-6611	65	12	articles	article	NOUN
fbem-6611	65	13	of	of	ADP
fbem-6611	65	14	association	association	NOUN
fbem-6611	65	15	,	,	PUNCT
fbem-6611	65	16	complement	complement	VERB
fbem-6611	65	17	the	the	DET
fbem-6611	65	18	inspection	inspection	NOUN
fbem-6611	65	19	committee	committee	NOUN
fbem-6611	65	20	of	of	ADP
fbem-6611	65	21	the	the	DET
fbem-6611	65	22	discipline	discipline	NOUN
fbem-6611	65	23	inspection	inspection	NOUN
fbem-6611	65	24	commission	commission	PROPN
fbem-6611	65	25	,	,	PUNCT
fbem-6611	65	26	ensure	ensure	VERB
fbem-6611	65	27	its	its	PRON
fbem-6611	65	28	normal	normal	ADJ
fbem-6611	65	29	operation	operation	NOUN
fbem-6611	65	30	and	and	CCONJ
fbem-6611	65	31	play	play	VERB
fbem-6611	65	32	its	its	PRON
fbem-6611	65	33	role	role	NOUN
fbem-6611	65	34	,	,	PUNCT
fbem-6611	65	35	ensure	ensure	VERB
fbem-6611	65	36	the	the	DET
fbem-6611	65	37	integrity	integrity	NOUN
fbem-6611	65	38	of	of	ADP
fbem-6611	65	39	the	the	DET
fbem-6611	65	40	company	company	NOUN
fbem-6611	65	41	's	's	PART
fbem-6611	65	42	internal	internal	ADJ
fbem-6611	65	43	governance	governance	NOUN
fbem-6611	65	44	structure	structure	NOUN
fbem-6611	65	45	,	,	PUNCT
fbem-6611	65	46	and	and	CCONJ
fbem-6611	65	47	achieve	achieve	VERB
fbem-6611	65	48	self	self	NOUN
fbem-6611	65	49	-	-	PUNCT
fbem-6611	65	50	restraint	restraint	NOUN
fbem-6611	65	51	.	.	PUNCT
fbem-6611	66	1	at	at	ADP
fbem-6611	66	2	the	the	DET
fbem-6611	66	3	same	same	ADJ
fbem-6611	66	4	time	time	NOUN
fbem-6611	66	5	,	,	PUNCT
fbem-6611	66	6	establish	establish	VERB
fbem-6611	66	7	and	and	CCONJ
fbem-6611	66	8	improve	improve	VERB
fbem-6611	66	9	the	the	DET
fbem-6611	66	10	accountability	accountability	NOUN
fbem-6611	66	11	mechanism	mechanism	NOUN
fbem-6611	66	12	,	,	PUNCT
fbem-6611	66	13	give	give	VERB
fbem-6611	66	14	full	full	ADJ
fbem-6611	66	15	play	play	NOUN
fbem-6611	66	16	to	to	ADP
fbem-6611	66	17	the	the	DET
fbem-6611	66	18	functions	function	NOUN
fbem-6611	66	19	of	of	ADP
fbem-6611	66	20	the	the	DET
fbem-6611	66	21	board	board	NOUN
fbem-6611	66	22	of	of	ADP
fbem-6611	66	23	directors	director	NOUN
fbem-6611	66	24	and	and	CCONJ
fbem-6611	66	25	the	the	DET
fbem-6611	66	26	commission	commission	NOUN
fbem-6611	66	27	for	for	ADP
fbem-6611	66	28	discipline	discipline	NOUN
fbem-6611	66	29	inspection	inspection	NOUN
fbem-6611	66	30	and	and	CCONJ
fbem-6611	66	31	supervision	supervision	NOUN
fbem-6611	66	32	,	,	PUNCT
fbem-6611	66	33	implement	implement	VERB
fbem-6611	66	34	the	the	DET
fbem-6611	66	35	internal	internal	ADJ
fbem-6611	66	36	control	control	NOUN
fbem-6611	66	37	system	system	NOUN
fbem-6611	66	38	in	in	ADP
fbem-6611	66	39	place	place	NOUN
fbem-6611	66	40	,	,	PUNCT
fbem-6611	66	41	so	so	SCONJ
fbem-6611	66	42	that	that	SCONJ
fbem-6611	66	43	all	all	DET
fbem-6611	66	44	levels	level	NOUN
fbem-6611	66	45	of	of	ADP
fbem-6611	66	46	the	the	DET
fbem-6611	66	47	enterprise	enterprise	NOUN
fbem-6611	66	48	do	do	AUX
fbem-6611	66	49	not	not	PART
fbem-6611	66	50	exceed	exceed	VERB
fbem-6611	66	51	their	their	PRON
fbem-6611	66	52	authority	authority	NOUN
fbem-6611	66	53	and	and	CCONJ
fbem-6611	66	54	fulfill	fulfill	VERB
fbem-6611	66	55	their	their	PRON
fbem-6611	66	56	responsibilities	responsibility	NOUN
fbem-6611	66	57	in	in	ADP
fbem-6611	66	58	work	work	NOUN
fbem-6611	66	59	,	,	PUNCT
fbem-6611	66	60	and	and	CCONJ
fbem-6611	66	61	give	give	VERB
fbem-6611	66	62	full	full	ADJ
fbem-6611	66	63	play	play	NOUN
fbem-6611	66	64	to	to	ADP
fbem-6611	66	65	the	the	DET
fbem-6611	66	66	effectiveness	effectiveness	NOUN
fbem-6611	66	67	of	of	ADP
fbem-6611	66	68	internal	internal	ADJ
fbem-6611	66	69	control	control	NOUN
fbem-6611	66	70	in	in	ADP
fbem-6611	66	71	enterprise	enterprise	NOUN
fbem-6611	66	72	management	management	NOUN
fbem-6611	66	73	.	.	PUNCT
fbem-6611	67	1	in	in	ADP
fbem-6611	67	2	view	view	NOUN
fbem-6611	67	3	of	of	ADP
fbem-6611	67	4	the	the	DET
fbem-6611	67	5	problems	problem	NOUN
fbem-6611	67	6	in	in	ADP
fbem-6611	67	7	the	the	DET
fbem-6611	67	8	operation	operation	NOUN
fbem-6611	67	9	process	process	NOUN
fbem-6611	67	10	of	of	ADP
fbem-6611	67	11	enterprise	enterprise	NOUN
fbem-6611	67	12	h	h	NOUN
fbem-6611	67	13	,	,	PUNCT
fbem-6611	67	14	such	such	ADJ
fbem-6611	67	15	as	as	ADP
fbem-6611	67	16	the	the	DET
fbem-6611	67	17	nomination	nomination	NOUN
fbem-6611	67	18	and	and	CCONJ
fbem-6611	67	19	other	other	ADJ
fbem-6611	67	20	issues	issue	NOUN
fbem-6611	67	21	not	not	PART
fbem-6611	67	22	being	be	AUX
fbem-6611	67	23	updated	update	VERB
fbem-6611	67	24	in	in	ADP
fbem-6611	67	25	the	the	DET
fbem-6611	67	26	internal	internal	ADJ
fbem-6611	67	27	control	control	NOUN
fbem-6611	67	28	system	system	NOUN
fbem-6611	67	29	in	in	ADP
fbem-6611	67	30	a	a	DET
fbem-6611	67	31	timely	timely	ADJ
fbem-6611	67	32	manner	manner	NOUN
fbem-6611	67	33	,	,	PUNCT
fbem-6611	67	34	the	the	DET
fbem-6611	67	35	enterprise	enterprise	NOUN
fbem-6611	67	36	management	management	NOUN
fbem-6611	67	37	should	should	AUX
fbem-6611	67	38	pay	pay	VERB
fbem-6611	67	39	full	full	ADJ
fbem-6611	67	40	attention	attention	NOUN
fbem-6611	67	41	to	to	ADP
fbem-6611	67	42	the	the	DET
fbem-6611	67	43	construction	construction	NOUN
fbem-6611	67	44	of	of	ADP
fbem-6611	67	45	internal	internal	ADJ
fbem-6611	67	46	control	control	NOUN
fbem-6611	67	47	in	in	ADP
fbem-6611	67	48	the	the	DET
fbem-6611	67	49	follow	follow	VERB
fbem-6611	67	50	-	-	PUNCT
fbem-6611	67	51	up	up	ADP
fbem-6611	67	52	work	work	NOUN
fbem-6611	67	53	,	,	PUNCT
fbem-6611	67	54	and	and	CCONJ
fbem-6611	67	55	timely	timely	ADV
fbem-6611	67	56	distribute	distribute	VERB
fbem-6611	67	57	the	the	DET
fbem-6611	67	58	work	work	NOUN
fbem-6611	67	59	related	relate	VERB
fbem-6611	67	60	to	to	ADP
fbem-6611	67	61	internal	internal	ADJ
fbem-6611	67	62	control	control	NOUN
fbem-6611	67	63	to	to	ADP
fbem-6611	67	64	all	all	DET
fbem-6611	67	65	departments	department	NOUN
fbem-6611	67	66	.	.	PUNCT
fbem-6611	68	1	all	all	DET
fbem-6611	68	2	departments	department	NOUN
fbem-6611	68	3	of	of	ADP
fbem-6611	68	4	the	the	DET
fbem-6611	68	5	enterprise	enterprise	NOUN
fbem-6611	68	6	should	should	AUX
fbem-6611	68	7	participate	participate	VERB
fbem-6611	68	8	in	in	ADP
fbem-6611	68	9	the	the	DET
fbem-6611	68	10	improvement	improvement	NOUN
fbem-6611	68	11	of	of	ADP
fbem-6611	68	12	the	the	DET
fbem-6611	68	13	internal	internal	ADJ
fbem-6611	68	14	control	control	NOUN
fbem-6611	68	15	work	work	NOUN
fbem-6611	68	16	of	of	ADP
fbem-6611	68	17	the	the	DET
fbem-6611	68	18	enterprise	enterprise	NOUN
fbem-6611	68	19	,	,	PUNCT
fbem-6611	68	20	so	so	SCONJ
fbem-6611	68	21	that	that	SCONJ
fbem-6611	68	22	all	all	DET
fbem-6611	68	23	departments	department	NOUN
fbem-6611	68	24	of	of	ADP
fbem-6611	68	25	the	the	DET
fbem-6611	68	26	enterprise	enterprise	NOUN
fbem-6611	68	27	can	can	AUX
fbem-6611	68	28	clarify	clarify	VERB
fbem-6611	68	29	their	their	PRON
fbem-6611	68	30	internal	internal	ADJ
fbem-6611	68	31	control	control	NOUN
fbem-6611	68	32	responsibilities	responsibility	NOUN
fbem-6611	68	33	and	and	CCONJ
fbem-6611	68	34	effectively	effectively	ADV
fbem-6611	68	35	perform	perform	VERB
fbem-6611	68	36	their	their	PRON
fbem-6611	68	37	responsibilities	responsibility	NOUN
fbem-6611	68	38	and	and	CCONJ
fbem-6611	68	39	obligations	obligation	NOUN
fbem-6611	68	40	.	.	PUNCT
fbem-6611	69	1	4.2	4.2	NUM
fbem-6611	69	2	.	.	PUNCT
fbem-6611	69	3	define	define	VERB
fbem-6611	69	4	enterprise	enterprise	NOUN
fbem-6611	69	5	development	development	NOUN
fbem-6611	69	6	strategy	strategy	NOUN
fbem-6611	69	7	to	to	PART
fbem-6611	69	8	clarify	clarify	VERB
fbem-6611	69	9	the	the	DET
fbem-6611	69	10	enterprise	enterprise	NOUN
fbem-6611	69	11	development	development	NOUN
fbem-6611	69	12	strategy	strategy	NOUN
fbem-6611	69	13	,	,	PUNCT
fbem-6611	69	14	the	the	DET
fbem-6611	69	15	first	first	ADJ
fbem-6611	69	16	thing	thing	NOUN
fbem-6611	69	17	to	to	PART
fbem-6611	69	18	be	be	AUX
fbem-6611	69	19	determined	determine	VERB
fbem-6611	69	20	is	be	AUX
fbem-6611	69	21	the	the	DET
fbem-6611	69	22	company	company	NOUN
fbem-6611	69	23	's	's	PART
fbem-6611	69	24	business	business	NOUN
fbem-6611	69	25	objectives	objective	NOUN
fbem-6611	69	26	and	and	CCONJ
fbem-6611	69	27	development	development	NOUN
fbem-6611	69	28	direction	direction	NOUN
fbem-6611	69	29	.	.	PUNCT
fbem-6611	70	1	in	in	ADP
fbem-6611	70	2	this	this	DET
fbem-6611	70	3	regard	regard	NOUN
fbem-6611	70	4	,	,	PUNCT
fbem-6611	70	5	when	when	SCONJ
fbem-6611	70	6	formulating	formulate	VERB
fbem-6611	70	7	the	the	DET
fbem-6611	70	8	development	development	NOUN
fbem-6611	70	9	strategy	strategy	NOUN
fbem-6611	70	10	,	,	PUNCT
fbem-6611	70	11	enterprise	enterprise	NOUN
fbem-6611	70	12	h	h	NOUN
fbem-6611	70	13	should	should	AUX
fbem-6611	70	14	fully	fully	ADV
fbem-6611	70	15	consider	consider	VERB
fbem-6611	70	16	the	the	DET
fbem-6611	70	17	following	follow	VERB
fbem-6611	70	18	points	point	NOUN
fbem-6611	70	19	:	:	PUNCT
fbem-6611	70	20	first	first	ADV
fbem-6611	70	21	,	,	PUNCT
fbem-6611	70	22	to	to	PART
fbem-6611	70	23	ensure	ensure	VERB
fbem-6611	70	24	the	the	DET
fbem-6611	70	25	long	long	ADJ
fbem-6611	70	26	-	-	PUNCT
fbem-6611	70	27	term	term	NOUN
fbem-6611	70	28	stability	stability	NOUN
fbem-6611	70	29	of	of	ADP
fbem-6611	70	30	the	the	DET
fbem-6611	70	31	enterprise	enterprise	NOUN
fbem-6611	70	32	;	;	PUNCT
fbem-6611	70	33	second	second	ADJ
fbem-6611	70	34	,	,	PUNCT
fbem-6611	70	35	to	to	PART
fbem-6611	70	36	ensure	ensure	VERB
fbem-6611	70	37	the	the	DET
fbem-6611	70	38	sustainable	sustainable	ADJ
fbem-6611	70	39	development	development	NOUN
fbem-6611	70	40	ability	ability	NOUN
fbem-6611	70	41	of	of	ADP
fbem-6611	70	42	enterprises	enterprise	NOUN
fbem-6611	70	43	;	;	PUNCT
fbem-6611	70	44	third	third	ADV
fbem-6611	70	45	,	,	PUNCT
fbem-6611	70	46	we	we	PRON
fbem-6611	70	47	should	should	AUX
fbem-6611	70	48	also	also	ADV
fbem-6611	70	49	give	give	VERB
fbem-6611	70	50	consideration	consideration	NOUN
fbem-6611	70	51	to	to	ADP
fbem-6611	70	52	social	social	ADJ
fbem-6611	70	53	and	and	CCONJ
fbem-6611	70	54	economic	economic	ADJ
fbem-6611	70	55	benefits	benefit	NOUN
fbem-6611	70	56	.	.	PUNCT
fbem-6611	71	1	in	in	ADP
fbem-6611	71	2	comprehensive	comprehensive	ADJ
fbem-6611	71	3	consideration	consideration	NOUN
fbem-6611	71	4	of	of	ADP
fbem-6611	71	5	the	the	DET
fbem-6611	71	6	current	current	ADJ
fbem-6611	71	7	business	business	NOUN
fbem-6611	71	8	situation	situation	NOUN
fbem-6611	71	9	of	of	ADP
fbem-6611	71	10	enterprise	enterprise	NOUN
fbem-6611	71	11	h	h	NOUN
fbem-6611	71	12	,	,	PUNCT
fbem-6611	71	13	the	the	DET
fbem-6611	71	14	most	most	ADV
fbem-6611	71	15	important	important	ADJ
fbem-6611	71	16	thing	thing	NOUN
fbem-6611	71	17	for	for	ADP
fbem-6611	71	18	enterprise	enterprise	NOUN
fbem-6611	71	19	h	h	NOUN
fbem-6611	71	20	is	be	AUX
fbem-6611	71	21	to	to	PART
fbem-6611	71	22	understand	understand	VERB
fbem-6611	71	23	the	the	DET
fbem-6611	71	24	needs	need	NOUN
fbem-6611	71	25	of	of	ADP
fbem-6611	71	26	customers	customer	NOUN
fbem-6611	71	27	,	,	PUNCT
fbem-6611	71	28	understand	understand	VERB
fbem-6611	71	29	the	the	DET
fbem-6611	71	30	market	market	NOUN
fbem-6611	71	31	situation	situation	NOUN
fbem-6611	71	32	and	and	CCONJ
fbem-6611	71	33	formulate	formulate	VERB
fbem-6611	71	34	development	development	NOUN
fbem-6611	71	35	goals	goal	NOUN
fbem-6611	71	36	suitable	suitable	ADJ
fbem-6611	71	37	for	for	ADP
fbem-6611	71	38	the	the	DET
fbem-6611	71	39	enterprise	enterprise	NOUN
fbem-6611	71	40	.	.	PUNCT
fbem-6611	72	1	the	the	DET
fbem-6611	72	2	realization	realization	NOUN
fbem-6611	72	3	of	of	ADP
fbem-6611	72	4	strategic	strategic	ADJ
fbem-6611	72	5	objectives	objective	NOUN
fbem-6611	72	6	can	can	AUX
fbem-6611	72	7	not	not	PART
fbem-6611	72	8	be	be	AUX
fbem-6611	72	9	achieved	achieve	VERB
fbem-6611	72	10	without	without	ADP
fbem-6611	72	11	strong	strong	ADJ
fbem-6611	72	12	executive	executive	NOUN
fbem-6611	72	13	ability.the	ability.the	DET
fbem-6611	72	14	strategic	strategic	ADJ
fbem-6611	72	15	implementation	implementation	NOUN
fbem-6611	72	16	of	of	ADP
fbem-6611	72	17	enterprise	enterprise	NOUN
fbem-6611	72	18	h	h	NOUN
fbem-6611	72	19	can	can	AUX
fbem-6611	72	20	start	start	VERB
fbem-6611	72	21	from	from	ADP
fbem-6611	72	22	the	the	DET
fbem-6611	72	23	following	following	ADJ
fbem-6611	72	24	aspects	aspect	NOUN
fbem-6611	72	25	:	:	PUNCT
fbem-6611	72	26	first	first	ADV
fbem-6611	72	27	,	,	PUNCT
fbem-6611	72	28	establish	establish	VERB
fbem-6611	72	29	the	the	DET
fbem-6611	72	30	strategic	strategic	ADJ
fbem-6611	72	31	planning	planning	NOUN
fbem-6611	72	32	management	management	NOUN
fbem-6611	72	33	mechanism	mechanism	NOUN
fbem-6611	72	34	of	of	ADP
fbem-6611	72	35	market	market	NOUN
fbem-6611	72	36	insight	insight	NOUN
fbem-6611	72	37	.	.	PUNCT
fbem-6611	73	1	through	through	ADP
fbem-6611	73	2	the	the	DET
fbem-6611	73	3	collection	collection	NOUN
fbem-6611	73	4	of	of	ADP
fbem-6611	73	5	relevant	relevant	ADJ
fbem-6611	73	6	information	information	NOUN
fbem-6611	73	7	such	such	ADJ
fbem-6611	73	8	as	as	ADP
fbem-6611	73	9	market	market	NOUN
fbem-6611	73	10	dynamics	dynamic	NOUN
fbem-6611	73	11	and	and	CCONJ
fbem-6611	73	12	competitors	competitor	NOUN
fbem-6611	73	13	,	,	PUNCT
fbem-6611	73	14	and	and	CCONJ
fbem-6611	73	15	taking	take	VERB
fbem-6611	73	16	these	these	DET
fbem-6611	73	17	data	datum	NOUN
fbem-6611	73	18	as	as	ADP
fbem-6611	73	19	a	a	DET
fbem-6611	73	20	reference	reference	NOUN
fbem-6611	73	21	basis	basis	NOUN
fbem-6611	73	22	to	to	PART
fbem-6611	73	23	make	make	VERB
fbem-6611	73	24	enterprise	enterprise	NOUN
fbem-6611	73	25	strategic	strategic	ADJ
fbem-6611	73	26	decisions	decision	NOUN
fbem-6611	73	27	,	,	PUNCT
fbem-6611	73	28	and	and	CCONJ
fbem-6611	73	29	constantly	constantly	ADV
fbem-6611	73	30	improve	improve	VERB
fbem-6611	73	31	the	the	DET
fbem-6611	73	32	enterprise	enterprise	NOUN
fbem-6611	73	33	strategy	strategy	NOUN
fbem-6611	73	34	according	accord	VERB
fbem-6611	73	35	to	to	ADP
fbem-6611	73	36	the	the	DET
fbem-6611	73	37	actual	actual	ADJ
fbem-6611	73	38	situation	situation	NOUN
fbem-6611	73	39	;	;	PUNCT
fbem-6611	73	40	secondly	secondly	ADV
fbem-6611	73	41	,	,	PUNCT
fbem-6611	73	42	optimize	optimize	VERB
fbem-6611	73	43	resource	resource	NOUN
fbem-6611	73	44	allocation	allocation	NOUN
fbem-6611	73	45	.	.	PUNCT
fbem-6611	74	1	in	in	ADP
fbem-6611	74	2	order	order	NOUN
fbem-6611	74	3	to	to	PART
fbem-6611	74	4	ensure	ensure	VERB
fbem-6611	74	5	the	the	DET
fbem-6611	74	6	realization	realization	NOUN
fbem-6611	74	7	of	of	ADP
fbem-6611	74	8	scientific	scientific	ADJ
fbem-6611	74	9	allocation	allocation	NOUN
fbem-6611	74	10	of	of	ADP
fbem-6611	74	11	resources	resource	NOUN
fbem-6611	74	12	,	,	PUNCT
fbem-6611	74	13	efficiency	efficiency	NOUN
fbem-6611	74	14	priority	priority	NOUN
fbem-6611	74	15	and	and	CCONJ
fbem-6611	74	16	other	other	ADJ
fbem-6611	74	17	objectives	objective	NOUN
fbem-6611	74	18	,	,	PUNCT
fbem-6611	74	19	enterprise	enterprise	NOUN
fbem-6611	74	20	h	h	NOUN
fbem-6611	74	21	needs	need	VERB
fbem-6611	74	22	to	to	PART
fbem-6611	74	23	develop	develop	VERB
fbem-6611	74	24	strategies	strategy	NOUN
fbem-6611	74	25	to	to	PART
fbem-6611	74	26	match	match	VERB
fbem-6611	74	27	the	the	DET
fbem-6611	74	28	strategic	strategic	ADJ
fbem-6611	74	29	objectives	objective	NOUN
fbem-6611	74	30	,	,	PUNCT
fbem-6611	74	31	increase	increase	VERB
fbem-6611	74	32	the	the	DET
fbem-6611	74	33	frequency	frequency	NOUN
fbem-6611	74	34	and	and	CCONJ
fbem-6611	74	35	efficiency	efficiency	NOUN
fbem-6611	74	36	of	of	ADP
fbem-6611	74	37	communication	communication	NOUN
fbem-6611	74	38	between	between	ADP
fbem-6611	74	39	employees	employee	NOUN
fbem-6611	74	40	,	,	PUNCT
fbem-6611	74	41	and	and	CCONJ
fbem-6611	74	42	timely	timely	ADV
fbem-6611	74	43	communicate	communicate	VERB
fbem-6611	74	44	the	the	DET
fbem-6611	74	45	difficulties	difficulty	NOUN
fbem-6611	74	46	encountered	encounter	VERB
fbem-6611	74	47	and	and	CCONJ
fbem-6611	74	48	achievements	achievement	NOUN
fbem-6611	74	49	achieved	achieve	VERB
fbem-6611	74	50	in	in	ADP
fbem-6611	74	51	the	the	DET
fbem-6611	74	52	implementation	implementation	NOUN
fbem-6611	74	53	of	of	ADP
fbem-6611	74	54	the	the	DET
fbem-6611	74	55	strategy	strategy	NOUN
fbem-6611	74	56	;	;	PUNCT
fbem-6611	74	57	finally	finally	ADV
fbem-6611	74	58	,	,	PUNCT
fbem-6611	74	59	enterprise	enterprise	NOUN
fbem-6611	74	60	h	h	NOUN
fbem-6611	74	61	should	should	AUX
fbem-6611	74	62	establish	establish	VERB
fbem-6611	74	63	a	a	DET
fbem-6611	74	64	supervision	supervision	NOUN
fbem-6611	74	65	and	and	CCONJ
fbem-6611	74	66	improvement	improvement	NOUN
fbem-6611	74	67	mechanism	mechanism	NOUN
fbem-6611	74	68	.	.	PUNCT
fbem-6611	75	1	establish	establish	VERB
fbem-6611	75	2	an	an	DET
fbem-6611	75	3	annual	annual	ADJ
fbem-6611	75	4	,	,	PUNCT
fbem-6611	75	5	semi	semi	ADJ
fbem-6611	75	6	-	-	ADJ
fbem-6611	75	7	annual	annual	ADJ
fbem-6611	75	8	,	,	PUNCT
fbem-6611	75	9	quarterly	quarterly	ADJ
fbem-6611	75	10	and	and	CCONJ
fbem-6611	75	11	monthly	monthly	ADJ
fbem-6611	75	12	strategy	strategy	NOUN
fbem-6611	75	13	review	review	NOUN
fbem-6611	75	14	meeting	meeting	NOUN
fbem-6611	75	15	mechanism	mechanism	NOUN
fbem-6611	75	16	,	,	PUNCT
fbem-6611	75	17	analyze	analyze	VERB
fbem-6611	75	18	the	the	DET
fbem-6611	75	19	operation	operation	NOUN
fbem-6611	75	20	results	result	NOUN
fbem-6611	75	21	and	and	CCONJ
fbem-6611	75	22	expected	expect	VERB
fbem-6611	75	23	objectives	objective	NOUN
fbem-6611	75	24	,	,	PUNCT
fbem-6611	75	25	and	and	CCONJ
fbem-6611	75	26	make	make	VERB
fbem-6611	75	27	timely	timely	ADJ
fbem-6611	75	28	strategic	strategic	ADJ
fbem-6611	75	29	implementation	implementation	NOUN
fbem-6611	75	30	evaluation	evaluation	NOUN
fbem-6611	75	31	,	,	PUNCT
fbem-6611	75	32	which	which	PRON
fbem-6611	75	33	is	be	AUX
fbem-6611	75	34	conducive	conducive	ADJ
fbem-6611	75	35	to	to	ADP
fbem-6611	75	36	ensuring	ensure	VERB
fbem-6611	75	37	the	the	DET
fbem-6611	75	38	smooth	smooth	ADJ
fbem-6611	75	39	implementation	implementation	NOUN
fbem-6611	75	40	of	of	ADP
fbem-6611	75	41	the	the	DET
fbem-6611	75	42	strategy	strategy	NOUN
fbem-6611	75	43	.	.	PUNCT
fbem-6611	76	1	4.3	4.3	NUM
fbem-6611	76	2	.	.	PUNCT
fbem-6611	76	3	improve	improve	VERB
fbem-6611	76	4	the	the	DET
fbem-6611	76	5	company	company	NOUN
fbem-6611	76	6	's	's	PART
fbem-6611	76	7	human	human	ADJ
fbem-6611	76	8	resources	resource	NOUN
fbem-6611	76	9	management	management	NOUN
fbem-6611	76	10	system	system	NOUN
fbem-6611	76	11	a	a	DET
fbem-6611	76	12	reasonable	reasonable	ADJ
fbem-6611	76	13	and	and	CCONJ
fbem-6611	76	14	effective	effective	ADJ
fbem-6611	76	15	human	human	ADJ
fbem-6611	76	16	resources	resource	NOUN
fbem-6611	76	17	policy	policy	NOUN
fbem-6611	76	18	is	be	AUX
fbem-6611	76	19	conducive	conducive	ADJ
fbem-6611	76	20	to	to	ADP
fbem-6611	76	21	the	the	DET
fbem-6611	76	22	implementation	implementation	NOUN
fbem-6611	76	23	and	and	CCONJ
fbem-6611	76	24	implementation	implementation	NOUN
fbem-6611	76	25	of	of	ADP
fbem-6611	76	26	the	the	DET
fbem-6611	76	27	internal	internal	ADJ
fbem-6611	76	28	control	control	NOUN
fbem-6611	76	29	system	system	NOUN
fbem-6611	76	30	and	and	CCONJ
fbem-6611	76	31	the	the	DET
fbem-6611	76	32	maximum	maximum	ADJ
fbem-6611	76	33	role	role	NOUN
fbem-6611	76	34	of	of	ADP
fbem-6611	76	35	the	the	DET
fbem-6611	76	36	internal	internal	ADJ
fbem-6611	76	37	control	control	NOUN
fbem-6611	76	38	system	system	NOUN
fbem-6611	76	39	.	.	PUNCT
fbem-6611	77	1	for	for	ADP
fbem-6611	77	2	enterprise	enterprise	NOUN
fbem-6611	77	3	h	h	NOUN
fbem-6611	77	4	,	,	PUNCT
fbem-6611	77	5	the	the	DET
fbem-6611	77	6	current	current	ADJ
fbem-6611	77	7	problems	problem	NOUN
fbem-6611	77	8	are	be	AUX
fbem-6611	77	9	that	that	SCONJ
fbem-6611	77	10	the	the	DET
fbem-6611	77	11	human	human	ADJ
fbem-6611	77	12	resources	resource	NOUN
fbem-6611	77	13	status	status	NOUN
fbem-6611	77	14	roster	roster	NOUN
fbem-6611	77	15	is	be	AUX
fbem-6611	77	16	not	not	PART
fbem-6611	77	17	updated	update	VERB
fbem-6611	77	18	in	in	ADP
fbem-6611	77	19	time	time	NOUN
fbem-6611	77	20	,	,	PUNCT
fbem-6611	77	21	the	the	DET
fbem-6611	77	22	regular	regular	ADJ
fbem-6611	77	23	rotation	rotation	NOUN
fbem-6611	77	24	mechanism	mechanism	NOUN
fbem-6611	77	25	is	be	AUX
fbem-6611	77	26	not	not	PART
fbem-6611	77	27	established	establish	VERB
fbem-6611	77	28	,	,	PUNCT
fbem-6611	77	29	and	and	CCONJ
fbem-6611	77	30	the	the	DET
fbem-6611	77	31	promotion	promotion	NOUN
fbem-6611	77	32	channel	channel	NOUN
fbem-6611	77	33	is	be	AUX
fbem-6611	77	34	lacking	lack	VERB
fbem-6611	77	35	.	.	PUNCT
fbem-6611	78	1	therefore	therefore	ADV
fbem-6611	78	2	,	,	PUNCT
fbem-6611	78	3	the	the	DET
fbem-6611	78	4	improvement	improvement	NOUN
fbem-6611	78	5	of	of	ADP
fbem-6611	78	6	human	human	ADJ
fbem-6611	78	7	resources	resource	NOUN
fbem-6611	78	8	management	management	NOUN
fbem-6611	78	9	system	system	NOUN
fbem-6611	78	10	is	be	AUX
fbem-6611	78	11	mainly	mainly	ADV
fbem-6611	78	12	carried	carry	VERB
fbem-6611	78	13	out	out	ADP
fbem-6611	78	14	in	in	ADP
fbem-6611	78	15	these	these	DET
fbem-6611	78	16	aspects	aspect	NOUN
fbem-6611	78	17	:	:	PUNCT
fbem-6611	78	18	first	first	ADV
fbem-6611	78	19	of	of	ADP
fbem-6611	78	20	all	all	PRON
fbem-6611	78	21	,	,	PUNCT
fbem-6611	78	22	timely	timely	ADV
fbem-6611	78	23	update	update	VERB
fbem-6611	78	24	the	the	DET
fbem-6611	78	25	human	human	ADJ
fbem-6611	78	26	resources	resource	NOUN
fbem-6611	78	27	status	status	NOUN
fbem-6611	78	28	roster	roster	NOUN
fbem-6611	78	29	,	,	PUNCT
fbem-6611	78	30	mainly	mainly	ADV
fbem-6611	78	31	to	to	PART
fbem-6611	78	32	establish	establish	VERB
fbem-6611	78	33	and	and	CCONJ
fbem-6611	78	34	improve	improve	VERB
fbem-6611	78	35	the	the	DET
fbem-6611	78	36	regular	regular	ADJ
fbem-6611	78	37	update	update	NOUN
fbem-6611	78	38	system	system	NOUN
fbem-6611	78	39	of	of	ADP
fbem-6611	78	40	the	the	DET
fbem-6611	78	41	human	human	ADJ
fbem-6611	78	42	resources	resource	NOUN
fbem-6611	78	43	roster	roster	NOUN
fbem-6611	78	44	,	,	PUNCT
fbem-6611	78	45	such	such	ADJ
fbem-6611	78	46	as	as	ADP
fbem-6611	78	47	updating	update	VERB
fbem-6611	78	48	the	the	DET
fbem-6611	78	49	enterprise	enterprise	NOUN
fbem-6611	78	50	roster	roster	NOUN
fbem-6611	78	51	quarterly	quarterly	ADV
fbem-6611	78	52	or	or	CCONJ
fbem-6611	78	53	monthly	monthly	ADV
fbem-6611	78	54	,	,	PUNCT
fbem-6611	78	55	so	so	SCONJ
fbem-6611	78	56	that	that	SCONJ
fbem-6611	78	57	the	the	DET
fbem-6611	78	58	enterprise	enterprise	NOUN
fbem-6611	78	59	management	management	NOUN
fbem-6611	78	60	can	can	AUX
fbem-6611	78	61	timely	timely	ADV
fbem-6611	78	62	understand	understand	VERB
fbem-6611	78	63	the	the	DET
fbem-6611	78	64	current	current	ADJ
fbem-6611	78	65	enterprise	enterprise	NOUN
fbem-6611	78	66	personnel	personnel	NOUN
fbem-6611	78	67	status	status	NOUN
fbem-6611	78	68	,	,	PUNCT
fbem-6611	78	69	and	and	CCONJ
fbem-6611	78	70	facilitate	facilitate	VERB
fbem-6611	78	71	the	the	DET
fbem-6611	78	72	reasonable	reasonable	ADJ
fbem-6611	78	73	allocation	allocation	NOUN
fbem-6611	78	74	of	of	ADP
fbem-6611	78	75	human	human	ADJ
fbem-6611	78	76	resources	resource	NOUN
fbem-6611	78	77	.	.	PUNCT
fbem-6611	79	1	44	44	NUM
fbem-6611	79	2	secondly	secondly	ADV
fbem-6611	79	3	,	,	PUNCT
fbem-6611	79	4	establish	establish	VERB
fbem-6611	79	5	a	a	DET
fbem-6611	79	6	regular	regular	ADJ
fbem-6611	79	7	rotation	rotation	NOUN
fbem-6611	79	8	mechanism	mechanism	NOUN
fbem-6611	79	9	for	for	ADP
fbem-6611	79	10	employees	employee	NOUN
fbem-6611	79	11	.	.	PUNCT
fbem-6611	80	1	the	the	DET
fbem-6611	80	2	purpose	purpose	NOUN
fbem-6611	80	3	of	of	ADP
fbem-6611	80	4	job	job	NOUN
fbem-6611	80	5	rotation	rotation	NOUN
fbem-6611	80	6	is	be	AUX
fbem-6611	80	7	to	to	PART
fbem-6611	80	8	make	make	VERB
fbem-6611	80	9	each	each	DET
fbem-6611	80	10	employee	employee	NOUN
fbem-6611	80	11	familiar	familiar	ADJ
fbem-6611	80	12	with	with	ADP
fbem-6611	80	13	the	the	DET
fbem-6611	80	14	work	work	NOUN
fbem-6611	80	15	characteristics	characteristic	NOUN
fbem-6611	80	16	of	of	ADP
fbem-6611	80	17	different	different	ADJ
fbem-6611	80	18	positions	position	NOUN
fbem-6611	80	19	in	in	ADP
fbem-6611	80	20	the	the	DET
fbem-6611	80	21	enterprise	enterprise	NOUN
fbem-6611	80	22	,	,	PUNCT
fbem-6611	80	23	fully	fully	ADV
fbem-6611	80	24	tap	tap	VERB
fbem-6611	80	25	the	the	DET
fbem-6611	80	26	potential	potential	NOUN
fbem-6611	80	27	of	of	ADP
fbem-6611	80	28	employees	employee	NOUN
fbem-6611	80	29	,	,	PUNCT
fbem-6611	80	30	improve	improve	VERB
fbem-6611	80	31	the	the	DET
fbem-6611	80	32	comprehensive	comprehensive	ADJ
fbem-6611	80	33	quality	quality	NOUN
fbem-6611	80	34	of	of	ADP
fbem-6611	80	35	employees	employee	NOUN
fbem-6611	80	36	,	,	PUNCT
fbem-6611	80	37	and	and	CCONJ
fbem-6611	80	38	create	create	VERB
fbem-6611	80	39	more	more	ADJ
fbem-6611	80	40	value	value	NOUN
fbem-6611	80	41	for	for	ADP
fbem-6611	80	42	the	the	DET
fbem-6611	80	43	enterprise	enterprise	NOUN
fbem-6611	80	44	.	.	PUNCT
fbem-6611	81	1	regular	regular	ADJ
fbem-6611	81	2	job	job	NOUN
fbem-6611	81	3	rotation	rotation	NOUN
fbem-6611	81	4	helps	help	VERB
fbem-6611	81	5	enterprises	enterprise	NOUN
fbem-6611	81	6	to	to	PART
fbem-6611	81	7	find	find	VERB
fbem-6611	81	8	excellent	excellent	ADJ
fbem-6611	81	9	talents	talent	NOUN
fbem-6611	81	10	and	and	CCONJ
fbem-6611	81	11	stimulate	stimulate	VERB
fbem-6611	81	12	employees	employee	NOUN
fbem-6611	81	13	'	'	PART
fbem-6611	81	14	enthusiasm	enthusiasm	NOUN
fbem-6611	81	15	for	for	ADP
fbem-6611	81	16	work	work	NOUN
fbem-6611	81	17	.	.	PUNCT
fbem-6611	82	1	if	if	SCONJ
fbem-6611	82	2	an	an	DET
fbem-6611	82	3	employee	employee	NOUN
fbem-6611	82	4	stays	stay	VERB
fbem-6611	82	5	in	in	ADP
fbem-6611	82	6	a	a	DET
fbem-6611	82	7	certain	certain	ADJ
fbem-6611	82	8	position	position	NOUN
fbem-6611	82	9	for	for	ADP
fbem-6611	82	10	a	a	DET
fbem-6611	82	11	long	long	ADJ
fbem-6611	82	12	time	time	NOUN
fbem-6611	82	13	,	,	PUNCT
fbem-6611	82	14	he	he	PRON
fbem-6611	82	15	/	/	SYM
fbem-6611	82	16	she	she	PRON
fbem-6611	82	17	will	will	AUX
fbem-6611	82	18	gradually	gradually	ADV
fbem-6611	82	19	lose	lose	VERB
fbem-6611	82	20	his	his	PRON
fbem-6611	82	21	/	/	SYM
fbem-6611	82	22	her	her	PRON
fbem-6611	82	23	freshness	freshness	NOUN
fbem-6611	82	24	and	and	CCONJ
fbem-6611	82	25	enthusiasm	enthusiasm	NOUN
fbem-6611	82	26	,	,	PUNCT
fbem-6611	82	27	so	so	SCONJ
fbem-6611	82	28	that	that	SCONJ
fbem-6611	82	29	the	the	DET
fbem-6611	82	30	employee	employee	NOUN
fbem-6611	82	31	will	will	AUX
fbem-6611	82	32	be	be	AUX
fbem-6611	82	33	lazy	lazy	ADJ
fbem-6611	82	34	,	,	PUNCT
fbem-6611	82	35	slack	slack	VERB
fbem-6611	82	36	,	,	PUNCT
fbem-6611	82	37	or	or	CCONJ
fbem-6611	82	38	even	even	ADV
fbem-6611	82	39	leave	leave	VERB
fbem-6611	82	40	due	due	ADP
fbem-6611	82	41	to	to	ADP
fbem-6611	82	42	boredom	boredom	NOUN
fbem-6611	82	43	,	,	PUNCT
fbem-6611	82	44	resulting	result	VERB
fbem-6611	82	45	in	in	ADP
fbem-6611	82	46	the	the	DET
fbem-6611	82	47	loss	loss	NOUN
fbem-6611	82	48	of	of	ADP
fbem-6611	82	49	talents	talent	NOUN
fbem-6611	82	50	familiar	familiar	ADJ
fbem-6611	82	51	with	with	ADP
fbem-6611	82	52	the	the	DET
fbem-6611	82	53	enterprise	enterprise	NOUN
fbem-6611	82	54	position	position	NOUN
fbem-6611	82	55	.	.	PUNCT
fbem-6611	83	1	stimulating	stimulate	VERB
fbem-6611	83	2	employees	employee	NOUN
fbem-6611	83	3	through	through	ADP
fbem-6611	83	4	regular	regular	ADJ
fbem-6611	83	5	job	job	NOUN
fbem-6611	83	6	rotation	rotation	NOUN
fbem-6611	83	7	is	be	AUX
fbem-6611	83	8	conducive	conducive	ADJ
fbem-6611	83	9	to	to	ADP
fbem-6611	83	10	the	the	DET
fbem-6611	83	11	comprehensive	comprehensive	ADJ
fbem-6611	83	12	talent	talent	NOUN
fbem-6611	83	13	cultivation	cultivation	NOUN
fbem-6611	83	14	of	of	ADP
fbem-6611	83	15	enterprises	enterprise	NOUN
fbem-6611	83	16	.	.	PUNCT
fbem-6611	84	1	at	at	ADP
fbem-6611	84	2	the	the	DET
fbem-6611	84	3	same	same	ADJ
fbem-6611	84	4	time	time	NOUN
fbem-6611	84	5	,	,	PUNCT
fbem-6611	84	6	enterprise	enterprise	NOUN
fbem-6611	84	7	h	h	NOUN
fbem-6611	84	8	should	should	AUX
fbem-6611	84	9	also	also	ADV
fbem-6611	84	10	pay	pay	VERB
fbem-6611	84	11	attention	attention	NOUN
fbem-6611	84	12	to	to	ADP
fbem-6611	84	13	talent	talent	NOUN
fbem-6611	84	14	echelon	echelon	NOUN
fbem-6611	84	15	construction	construction	NOUN
fbem-6611	84	16	and	and	CCONJ
fbem-6611	84	17	talent	talent	NOUN
fbem-6611	84	18	introduction	introduction	NOUN
fbem-6611	84	19	,	,	PUNCT
fbem-6611	84	20	constantly	constantly	ADV
fbem-6611	84	21	improve	improve	VERB
fbem-6611	84	22	the	the	DET
fbem-6611	84	23	talent	talent	NOUN
fbem-6611	84	24	team	team	NOUN
fbem-6611	84	25	,	,	PUNCT
fbem-6611	84	26	promote	promote	VERB
fbem-6611	84	27	talent	talent	NOUN
fbem-6611	84	28	growth	growth	NOUN
fbem-6611	84	29	,	,	PUNCT
fbem-6611	84	30	improve	improve	VERB
fbem-6611	84	31	talent	talent	NOUN
fbem-6611	84	32	quality	quality	NOUN
fbem-6611	84	33	and	and	CCONJ
fbem-6611	84	34	level	level	NOUN
fbem-6611	84	35	,	,	PUNCT
fbem-6611	84	36	and	and	CCONJ
fbem-6611	84	37	help	help	VERB
fbem-6611	84	38	the	the	DET
fbem-6611	84	39	enterprise	enterprise	NOUN
fbem-6611	84	40	develop	develop	VERB
fbem-6611	84	41	steadily	steadily	ADV
fbem-6611	84	42	and	and	CCONJ
fbem-6611	84	43	healthily	healthily	ADV
fbem-6611	84	44	.	.	PUNCT
fbem-6611	85	1	finally	finally	ADV
fbem-6611	85	2	,	,	PUNCT
fbem-6611	85	3	enterprise	enterprise	NOUN
fbem-6611	85	4	h	h	NOUN
fbem-6611	85	5	should	should	AUX
fbem-6611	85	6	reasonably	reasonably	ADV
fbem-6611	85	7	plan	plan	VERB
fbem-6611	85	8	the	the	DET
fbem-6611	85	9	promotion	promotion	NOUN
fbem-6611	85	10	channels	channel	NOUN
fbem-6611	85	11	of	of	ADP
fbem-6611	85	12	employees	employee	NOUN
fbem-6611	85	13	,	,	PUNCT
fbem-6611	85	14	broaden	broaden	VERB
fbem-6611	85	15	the	the	DET
fbem-6611	85	16	promotion	promotion	NOUN
fbem-6611	85	17	path	path	NOUN
fbem-6611	85	18	,	,	PUNCT
fbem-6611	85	19	formulate	formulate	VERB
fbem-6611	85	20	the	the	DET
fbem-6611	85	21	title	title	NOUN
fbem-6611	85	22	(	(	PUNCT
fbem-6611	85	23	length	length	NOUN
fbem-6611	85	24	of	of	ADP
fbem-6611	85	25	service	service	NOUN
fbem-6611	85	26	)	)	PUNCT
fbem-6611	85	27	and	and	CCONJ
fbem-6611	85	28	salary	salary	NOUN
fbem-6611	85	29	matching	matching	NOUN
fbem-6611	85	30	system	system	NOUN
fbem-6611	85	31	,	,	PUNCT
fbem-6611	85	32	over	over	ADP
fbem-6611	85	33	-	-	PUNCT
fbem-6611	85	34	completion	completion	NOUN
fbem-6611	85	35	incentive	incentive	NOUN
fbem-6611	85	36	system	system	NOUN
fbem-6611	85	37	,	,	PUNCT
fbem-6611	85	38	etc	etc	X
fbem-6611	85	39	.	.	X
fbem-6611	85	40	,	,	PUNCT
fbem-6611	85	41	to	to	PART
fbem-6611	85	42	enhance	enhance	VERB
fbem-6611	85	43	the	the	DET
fbem-6611	85	44	enthusiasm	enthusiasm	NOUN
fbem-6611	85	45	of	of	ADP
fbem-6611	85	46	employees	employee	NOUN
fbem-6611	85	47	and	and	CCONJ
fbem-6611	85	48	stimulate	stimulate	VERB
fbem-6611	85	49	the	the	DET
fbem-6611	85	50	subjective	subjective	ADJ
fbem-6611	85	51	initiative	initiative	NOUN
fbem-6611	85	52	of	of	ADP
fbem-6611	85	53	employees	employee	NOUN
fbem-6611	85	54	.	.	PUNCT
fbem-6611	86	1	this	this	DET
fbem-6611	86	2	system	system	NOUN
fbem-6611	86	3	can	can	AUX
fbem-6611	86	4	not	not	PART
fbem-6611	86	5	only	only	ADV
fbem-6611	86	6	enable	enable	VERB
fbem-6611	86	7	employees	employee	NOUN
fbem-6611	86	8	to	to	PART
fbem-6611	86	9	create	create	VERB
fbem-6611	86	10	more	more	ADJ
fbem-6611	86	11	value	value	NOUN
fbem-6611	86	12	for	for	ADP
fbem-6611	86	13	the	the	DET
fbem-6611	86	14	enterprise	enterprise	NOUN
fbem-6611	86	15	,	,	PUNCT
fbem-6611	86	16	but	but	CCONJ
fbem-6611	86	17	also	also	ADV
fbem-6611	86	18	help	help	VERB
fbem-6611	86	19	enterprises	enterprise	NOUN
fbem-6611	86	20	cultivate	cultivate	VERB
fbem-6611	86	21	and	and	CCONJ
fbem-6611	86	22	retain	retain	VERB
fbem-6611	86	23	outstanding	outstanding	ADJ
fbem-6611	86	24	talents	talent	NOUN
fbem-6611	86	25	,	,	PUNCT
fbem-6611	86	26	improve	improve	VERB
fbem-6611	86	27	the	the	DET
fbem-6611	86	28	comprehensive	comprehensive	ADJ
fbem-6611	86	29	strength	strength	NOUN
fbem-6611	86	30	of	of	ADP
fbem-6611	86	31	enterprises	enterprise	NOUN
fbem-6611	86	32	and	and	CCONJ
fbem-6611	86	33	reduce	reduce	VERB
fbem-6611	86	34	the	the	DET
fbem-6611	86	35	cost	cost	NOUN
fbem-6611	86	36	of	of	ADP
fbem-6611	86	37	human	human	ADJ
fbem-6611	86	38	training	training	NOUN
fbem-6611	86	39	.	.	PUNCT
fbem-6611	87	1	4.4	4.4	NUM
fbem-6611	87	2	.	.	PUNCT
fbem-6611	88	1	strengthen	strengthen	VERB
fbem-6611	88	2	internal	internal	ADJ
fbem-6611	88	3	audit	audit	NOUN
fbem-6611	88	4	the	the	DET
fbem-6611	88	5	internal	internal	ADJ
fbem-6611	88	6	audit	audit	NOUN
fbem-6611	88	7	is	be	AUX
fbem-6611	88	8	conducted	conduct	VERB
fbem-6611	88	9	by	by	ADP
fbem-6611	88	10	the	the	DET
fbem-6611	88	11	full	full	ADJ
fbem-6611	88	12	-	-	PUNCT
fbem-6611	88	13	time	time	NOUN
fbem-6611	88	14	internal	internal	ADJ
fbem-6611	88	15	auditors	auditor	NOUN
fbem-6611	88	16	of	of	ADP
fbem-6611	88	17	the	the	DET
fbem-6611	88	18	enterprise	enterprise	NOUN
fbem-6611	88	19	,	,	PUNCT
fbem-6611	88	20	which	which	PRON
fbem-6611	88	21	is	be	AUX
fbem-6611	88	22	mainly	mainly	ADV
fbem-6611	88	23	responsible	responsible	ADJ
fbem-6611	88	24	for	for	ADP
fbem-6611	88	25	collecting	collect	VERB
fbem-6611	88	26	and	and	CCONJ
fbem-6611	88	27	sorting	sort	VERB
fbem-6611	88	28	out	out	ADP
fbem-6611	88	29	the	the	DET
fbem-6611	88	30	problems	problem	NOUN
fbem-6611	88	31	existing	exist	VERB
fbem-6611	88	32	in	in	ADP
fbem-6611	88	33	the	the	DET
fbem-6611	88	34	enterprise	enterprise	NOUN
fbem-6611	88	35	's	's	PART
fbem-6611	88	36	business	business	NOUN
fbem-6611	88	37	activities	activity	NOUN
fbem-6611	88	38	and	and	CCONJ
fbem-6611	88	39	relevant	relevant	ADJ
fbem-6611	88	40	information	information	NOUN
fbem-6611	88	41	and	and	CCONJ
fbem-6611	88	42	materials	material	NOUN
fbem-6611	88	43	,	,	PUNCT
fbem-6611	88	44	and	and	CCONJ
fbem-6611	88	45	putting	put	VERB
fbem-6611	88	46	forward	forward	ADP
fbem-6611	88	47	suggestions	suggestion	NOUN
fbem-6611	88	48	.	.	PUNCT
fbem-6611	89	1	in	in	ADP
fbem-6611	89	2	this	this	DET
fbem-6611	89	3	process	process	NOUN
fbem-6611	89	4	,	,	PUNCT
fbem-6611	89	5	we	we	PRON
fbem-6611	89	6	should	should	AUX
fbem-6611	89	7	pay	pay	VERB
fbem-6611	89	8	attention	attention	NOUN
fbem-6611	89	9	to	to	ADP
fbem-6611	89	10	the	the	DET
fbem-6611	89	11	independence	independence	NOUN
fbem-6611	89	12	and	and	CCONJ
fbem-6611	89	13	professionalism	professionalism	NOUN
fbem-6611	89	14	of	of	ADP
fbem-6611	89	15	the	the	DET
fbem-6611	89	16	audit	audit	NOUN
fbem-6611	89	17	work	work	NOUN
fbem-6611	89	18	.	.	PUNCT
fbem-6611	90	1	first	first	ADV
fbem-6611	90	2	of	of	ADP
fbem-6611	90	3	all	all	PRON
fbem-6611	90	4	,	,	PUNCT
fbem-6611	90	5	enterprises	enterprise	NOUN
fbem-6611	90	6	should	should	AUX
fbem-6611	90	7	establish	establish	VERB
fbem-6611	90	8	special	special	ADJ
fbem-6611	90	9	internal	internal	ADJ
fbem-6611	90	10	audit	audit	NOUN
fbem-6611	90	11	institutions	institution	NOUN
fbem-6611	90	12	independent	independent	ADJ
fbem-6611	90	13	of	of	ADP
fbem-6611	90	14	the	the	DET
fbem-6611	90	15	original	original	ADJ
fbem-6611	90	16	departments	department	NOUN
fbem-6611	90	17	of	of	ADP
fbem-6611	90	18	enterprises	enterprise	NOUN
fbem-6611	90	19	to	to	PART
fbem-6611	90	20	ensure	ensure	VERB
fbem-6611	90	21	the	the	DET
fbem-6611	90	22	independence	independence	NOUN
fbem-6611	90	23	of	of	ADP
fbem-6611	90	24	internal	internal	ADJ
fbem-6611	90	25	audit	audit	NOUN
fbem-6611	90	26	institutions	institution	NOUN
fbem-6611	90	27	;	;	PUNCT
fbem-6611	90	28	secondly	secondly	ADV
fbem-6611	90	29	,	,	PUNCT
fbem-6611	90	30	hire	hire	VERB
fbem-6611	90	31	professionals	professional	NOUN
fbem-6611	90	32	as	as	ADP
fbem-6611	90	33	consultants	consultant	NOUN
fbem-6611	90	34	or	or	CCONJ
fbem-6611	90	35	supervisors	supervisor	NOUN
fbem-6611	90	36	to	to	PART
fbem-6611	90	37	ensure	ensure	VERB
fbem-6611	90	38	that	that	SCONJ
fbem-6611	90	39	the	the	DET
fbem-6611	90	40	audit	audit	NOUN
fbem-6611	90	41	results	result	NOUN
fbem-6611	90	42	can	can	AUX
fbem-6611	90	43	truly	truly	ADV
fbem-6611	90	44	reflect	reflect	VERB
fbem-6611	90	45	the	the	DET
fbem-6611	90	46	actual	actual	ADJ
fbem-6611	90	47	situation	situation	NOUN
fbem-6611	90	48	of	of	ADP
fbem-6611	90	49	the	the	DET
fbem-6611	90	50	enterprise	enterprise	NOUN
fbem-6611	90	51	;	;	PUNCT
fbem-6611	90	52	finally	finally	ADV
fbem-6611	90	53	,	,	PUNCT
fbem-6611	90	54	it	it	PRON
fbem-6611	90	55	is	be	AUX
fbem-6611	90	56	necessary	necessary	ADJ
fbem-6611	90	57	to	to	PART
fbem-6611	90	58	establish	establish	VERB
fbem-6611	90	59	a	a	DET
fbem-6611	90	60	corresponding	corresponding	ADJ
fbem-6611	90	61	incentive	incentive	NOUN
fbem-6611	90	62	system	system	NOUN
fbem-6611	90	63	to	to	PART
fbem-6611	90	64	mobilize	mobilize	VERB
fbem-6611	90	65	staff	staff	NOUN
fbem-6611	90	66	to	to	PART
fbem-6611	90	67	participate	participate	VERB
fbem-6611	90	68	in	in	ADP
fbem-6611	90	69	enterprise	enterprise	NOUN
fbem-6611	90	70	management	management	NOUN
fbem-6611	90	71	,	,	PUNCT
fbem-6611	90	72	so	so	SCONJ
fbem-6611	90	73	as	as	SCONJ
fbem-6611	90	74	to	to	PART
fbem-6611	90	75	improve	improve	VERB
fbem-6611	90	76	the	the	DET
fbem-6611	90	77	overall	overall	ADJ
fbem-6611	90	78	operating	operating	NOUN
fbem-6611	90	79	efficiency	efficiency	NOUN
fbem-6611	90	80	of	of	ADP
fbem-6611	90	81	the	the	DET
fbem-6611	90	82	enterprise	enterprise	NOUN
fbem-6611	90	83	.	.	PUNCT
fbem-6611	91	1	there	there	PRON
fbem-6611	91	2	are	be	VERB
fbem-6611	91	3	also	also	ADV
fbem-6611	91	4	certain	certain	ADJ
fbem-6611	91	5	requirements	requirement	NOUN
fbem-6611	91	6	for	for	ADP
fbem-6611	91	7	the	the	DET
fbem-6611	91	8	writing	write	VERB
fbem-6611	91	9	quality	quality	NOUN
fbem-6611	91	10	of	of	ADP
fbem-6611	91	11	the	the	DET
fbem-6611	91	12	audit	audit	NOUN
fbem-6611	91	13	report	report	NOUN
fbem-6611	91	14	.	.	PUNCT
fbem-6611	92	1	only	only	ADV
fbem-6611	92	2	when	when	SCONJ
fbem-6611	92	3	the	the	DET
fbem-6611	92	4	content	content	NOUN
fbem-6611	92	5	is	be	AUX
fbem-6611	92	6	comprehensive	comprehensive	ADJ
fbem-6611	92	7	,	,	PUNCT
fbem-6611	92	8	accurate	accurate	ADJ
fbem-6611	92	9	and	and	CCONJ
fbem-6611	92	10	logical	logical	ADJ
fbem-6611	92	11	can	can	AUX
fbem-6611	92	12	the	the	DET
fbem-6611	92	13	value	value	NOUN
fbem-6611	92	14	of	of	ADP
fbem-6611	92	15	the	the	DET
fbem-6611	92	16	audit	audit	NOUN
fbem-6611	92	17	report	report	NOUN
fbem-6611	92	18	be	be	AUX
fbem-6611	92	19	better	well	ADV
fbem-6611	92	20	displayed	display	VERB
fbem-6611	92	21	to	to	ADP
fbem-6611	92	22	the	the	DET
fbem-6611	92	23	outside	outside	ADJ
fbem-6611	92	24	world	world	NOUN
fbem-6611	92	25	.	.	PUNCT
fbem-6611	93	1	in	in	ADP
fbem-6611	93	2	order	order	NOUN
fbem-6611	93	3	to	to	PART
fbem-6611	93	4	solve	solve	VERB
fbem-6611	93	5	the	the	DET
fbem-6611	93	6	problems	problem	NOUN
fbem-6611	93	7	such	such	ADJ
fbem-6611	93	8	as	as	ADP
fbem-6611	93	9	the	the	DET
fbem-6611	93	10	influence	influence	NOUN
fbem-6611	93	11	on	on	ADP
fbem-6611	93	12	the	the	DET
fbem-6611	93	13	independence	independence	NOUN
fbem-6611	93	14	of	of	ADP
fbem-6611	93	15	the	the	DET
fbem-6611	93	16	internal	internal	ADJ
fbem-6611	93	17	audit	audit	NOUN
fbem-6611	93	18	institution	institution	NOUN
fbem-6611	93	19	of	of	ADP
fbem-6611	93	20	enterprise	enterprise	NOUN
fbem-6611	93	21	h	h	NOUN
fbem-6611	93	22	,	,	PUNCT
fbem-6611	93	23	the	the	DET
fbem-6611	93	24	lack	lack	NOUN
fbem-6611	93	25	of	of	ADP
fbem-6611	93	26	professional	professional	ADJ
fbem-6611	93	27	auditors	auditor	NOUN
fbem-6611	93	28	,	,	PUNCT
fbem-6611	93	29	and	and	CCONJ
fbem-6611	93	30	the	the	DET
fbem-6611	93	31	imperfect	imperfect	ADJ
fbem-6611	93	32	audit	audit	NOUN
fbem-6611	93	33	system	system	NOUN
fbem-6611	93	34	.	.	PUNCT
fbem-6611	94	1	firstly	firstly	ADV
fbem-6611	94	2	,	,	PUNCT
fbem-6611	94	3	enterprise	enterprise	NOUN
fbem-6611	94	4	h	h	NOUN
fbem-6611	94	5	needs	need	VERB
fbem-6611	94	6	to	to	PART
fbem-6611	94	7	strengthen	strengthen	VERB
fbem-6611	94	8	the	the	DET
fbem-6611	94	9	independence	independence	NOUN
fbem-6611	94	10	of	of	ADP
fbem-6611	94	11	internal	internal	ADJ
fbem-6611	94	12	audit	audit	NOUN
fbem-6611	94	13	,	,	PUNCT
fbem-6611	94	14	establish	establish	VERB
fbem-6611	94	15	a	a	DET
fbem-6611	94	16	complete	complete	ADJ
fbem-6611	94	17	set	set	NOUN
fbem-6611	94	18	of	of	ADP
fbem-6611	94	19	internal	internal	ADJ
fbem-6611	94	20	audit	audit	NOUN
fbem-6611	94	21	management	management	NOUN
fbem-6611	94	22	mechanism	mechanism	NOUN
fbem-6611	94	23	,	,	PUNCT
fbem-6611	94	24	set	set	VERB
fbem-6611	94	25	the	the	DET
fbem-6611	94	26	internal	internal	ADJ
fbem-6611	94	27	audit	audit	NOUN
fbem-6611	94	28	institution	institution	NOUN
fbem-6611	94	29	of	of	ADP
fbem-6611	94	30	enterprise	enterprise	NOUN
fbem-6611	94	31	h	h	NOUN
fbem-6611	94	32	under	under	ADP
fbem-6611	94	33	the	the	DET
fbem-6611	94	34	independent	independent	ADJ
fbem-6611	94	35	jurisdiction	jurisdiction	NOUN
fbem-6611	94	36	of	of	ADP
fbem-6611	94	37	the	the	DET
fbem-6611	94	38	leader	leader	NOUN
fbem-6611	94	39	,	,	PUNCT
fbem-6611	94	40	independent	independent	ADJ
fbem-6611	94	41	from	from	ADP
fbem-6611	94	42	other	other	ADJ
fbem-6611	94	43	departments	department	NOUN
fbem-6611	94	44	,	,	PUNCT
fbem-6611	94	45	and	and	CCONJ
fbem-6611	94	46	not	not	PART
fbem-6611	94	47	subject	subject	VERB
fbem-6611	94	48	to	to	ADP
fbem-6611	94	49	the	the	DET
fbem-6611	94	50	restriction	restriction	NOUN
fbem-6611	94	51	and	and	CCONJ
fbem-6611	94	52	influence	influence	NOUN
fbem-6611	94	53	of	of	ADP
fbem-6611	94	54	other	other	ADJ
fbem-6611	94	55	departments	department	NOUN
fbem-6611	94	56	,	,	PUNCT
fbem-6611	94	57	and	and	CCONJ
fbem-6611	94	58	improve	improve	VERB
fbem-6611	94	59	the	the	DET
fbem-6611	94	60	authority	authority	NOUN
fbem-6611	94	61	of	of	ADP
fbem-6611	94	62	internal	internal	ADJ
fbem-6611	94	63	auditors	auditor	NOUN
fbem-6611	94	64	;	;	PUNCT
fbem-6611	94	65	secondly	secondly	ADV
fbem-6611	94	66	,	,	PUNCT
fbem-6611	94	67	improve	improve	VERB
fbem-6611	94	68	the	the	DET
fbem-6611	94	69	quality	quality	NOUN
fbem-6611	94	70	of	of	ADP
fbem-6611	94	71	internal	internal	ADJ
fbem-6611	94	72	auditors	auditor	NOUN
fbem-6611	94	73	of	of	ADP
fbem-6611	94	74	enterprises	enterprise	NOUN
fbem-6611	94	75	.	.	PUNCT
fbem-6611	95	1	for	for	ADP
fbem-6611	95	2	new	new	ADJ
fbem-6611	95	3	auditors	auditor	NOUN
fbem-6611	95	4	,	,	PUNCT
fbem-6611	95	5	relevant	relevant	ADJ
fbem-6611	95	6	training	training	NOUN
fbem-6611	95	7	activities	activity	NOUN
fbem-6611	95	8	should	should	AUX
fbem-6611	95	9	be	be	AUX
fbem-6611	95	10	carried	carry	VERB
fbem-6611	95	11	out	out	ADP
fbem-6611	95	12	regularly	regularly	ADV
fbem-6611	95	13	,	,	PUNCT
fbem-6611	95	14	so	so	SCONJ
fbem-6611	95	15	that	that	SCONJ
fbem-6611	95	16	they	they	PRON
fbem-6611	95	17	can	can	AUX
fbem-6611	95	18	master	master	VERB
fbem-6611	95	19	the	the	DET
fbem-6611	95	20	modern	modern	ADJ
fbem-6611	95	21	technology	technology	NOUN
fbem-6611	95	22	of	of	ADP
fbem-6611	95	23	enterprises	enterprise	NOUN
fbem-6611	95	24	and	and	CCONJ
fbem-6611	95	25	use	use	VERB
fbem-6611	95	26	computer	computer	NOUN
fbem-6611	95	27	software	software	NOUN
fbem-6611	95	28	to	to	PART
fbem-6611	95	29	complete	complete	VERB
fbem-6611	95	30	the	the	DET
fbem-6611	95	31	audit	audit	NOUN
fbem-6611	95	32	work	work	NOUN
fbem-6611	95	33	;	;	PUNCT
fbem-6611	95	34	thirdly	thirdly	ADV
fbem-6611	95	35	,	,	PUNCT
fbem-6611	95	36	we	we	PRON
fbem-6611	95	37	should	should	AUX
fbem-6611	95	38	increase	increase	VERB
fbem-6611	95	39	efforts	effort	NOUN
fbem-6611	95	40	to	to	PART
fbem-6611	95	41	introduce	introduce	VERB
fbem-6611	95	42	advanced	advanced	ADJ
fbem-6611	95	43	equipment	equipment	NOUN
fbem-6611	95	44	,	,	PUNCT
fbem-6611	95	45	such	such	ADJ
fbem-6611	95	46	as	as	ADP
fbem-6611	95	47	electronic	electronic	ADJ
fbem-6611	95	48	data	data	NOUN
fbem-6611	95	49	acquisition	acquisition	NOUN
fbem-6611	95	50	system	system	NOUN
fbem-6611	95	51	,	,	PUNCT
fbem-6611	95	52	big	big	ADJ
fbem-6611	95	53	data	datum	NOUN
fbem-6611	95	54	audit	audit	NOUN
fbem-6611	95	55	software	software	NOUN
fbem-6611	95	56	system	system	NOUN
fbem-6611	95	57	,	,	PUNCT
fbem-6611	95	58	etc	etc	X
fbem-6611	95	59	.	.	X
fbem-6611	95	60	,	,	PUNCT
fbem-6611	95	61	to	to	PART
fbem-6611	95	62	assist	assist	VERB
fbem-6611	95	63	internal	internal	ADJ
fbem-6611	95	64	audit	audit	NOUN
fbem-6611	95	65	staff	staff	NOUN
fbem-6611	95	66	in	in	ADP
fbem-6611	95	67	audit	audit	NOUN
fbem-6611	95	68	work	work	NOUN
fbem-6611	95	69	and	and	CCONJ
fbem-6611	95	70	improve	improve	VERB
fbem-6611	95	71	internal	internal	ADJ
fbem-6611	95	72	audit	audit	NOUN
fbem-6611	95	73	efficiency	efficiency	NOUN
fbem-6611	95	74	;	;	PUNCT
fbem-6611	95	75	finally	finally	ADV
fbem-6611	95	76	,	,	PUNCT
fbem-6611	95	77	enterprise	enterprise	NOUN
fbem-6611	95	78	h	h	NOUN
fbem-6611	95	79	needs	need	VERB
fbem-6611	95	80	to	to	PART
fbem-6611	95	81	clarify	clarify	VERB
fbem-6611	95	82	the	the	DET
fbem-6611	95	83	laws	law	NOUN
fbem-6611	95	84	and	and	CCONJ
fbem-6611	95	85	regulations	regulation	NOUN
fbem-6611	95	86	of	of	ADP
fbem-6611	95	87	internal	internal	ADJ
fbem-6611	95	88	audit	audit	NOUN
fbem-6611	95	89	,	,	PUNCT
fbem-6611	95	90	so	so	SCONJ
fbem-6611	95	91	that	that	SCONJ
fbem-6611	95	92	the	the	DET
fbem-6611	95	93	audit	audit	NOUN
fbem-6611	95	94	activities	activity	NOUN
fbem-6611	95	95	can	can	AUX
fbem-6611	95	96	be	be	AUX
fbem-6611	95	97	based	base	VERB
fbem-6611	95	98	on	on	ADP
fbem-6611	95	99	laws	law	NOUN
fbem-6611	95	100	and	and	CCONJ
fbem-6611	95	101	regulations	regulation	NOUN
fbem-6611	95	102	,	,	PUNCT
fbem-6611	95	103	so	so	SCONJ
fbem-6611	95	104	as	as	SCONJ
fbem-6611	95	105	to	to	PART
fbem-6611	95	106	improve	improve	VERB
fbem-6611	95	107	the	the	DET
fbem-6611	95	108	authority	authority	NOUN
fbem-6611	95	109	of	of	ADP
fbem-6611	95	110	internal	internal	ADJ
fbem-6611	95	111	audit	audit	NOUN
fbem-6611	95	112	.	.	PUNCT
fbem-6611	96	1	5	5	X
fbem-6611	96	2	.	.	X
fbem-6611	96	3	conclusion	conclusion	NOUN
fbem-6611	96	4	to	to	PART
fbem-6611	96	5	sum	sum	VERB
fbem-6611	96	6	up	up	ADP
fbem-6611	96	7	,	,	PUNCT
fbem-6611	96	8	the	the	DET
fbem-6611	96	9	problems	problem	NOUN
fbem-6611	96	10	in	in	ADP
fbem-6611	96	11	the	the	DET
fbem-6611	96	12	internal	internal	PROPN
fbem-6611	96	13	control	control	PROPN
fbem-6611	96	14	environment	environment	NOUN
fbem-6611	96	15	of	of	ADP
fbem-6611	96	16	enterprise	enterprise	NOUN
fbem-6611	96	17	h	h	NOUN
fbem-6611	96	18	are	be	AUX
fbem-6611	96	19	mainly	mainly	ADV
fbem-6611	96	20	reflected	reflect	VERB
fbem-6611	96	21	in	in	ADP
fbem-6611	96	22	the	the	DET
fbem-6611	96	23	following	follow	VERB
fbem-6611	96	24	four	four	NUM
fbem-6611	96	25	aspects	aspect	NOUN
fbem-6611	96	26	:	:	PUNCT
fbem-6611	96	27	the	the	DET
fbem-6611	96	28	internal	internal	ADJ
fbem-6611	96	29	governance	governance	NOUN
fbem-6611	96	30	structure	structure	NOUN
fbem-6611	96	31	is	be	AUX
fbem-6611	96	32	not	not	PART
fbem-6611	96	33	sound	sound	ADJ
fbem-6611	96	34	,	,	PUNCT
fbem-6611	96	35	the	the	DET
fbem-6611	96	36	development	development	NOUN
fbem-6611	96	37	strategy	strategy	NOUN
fbem-6611	96	38	is	be	AUX
fbem-6611	96	39	not	not	PART
fbem-6611	96	40	implemented	implement	VERB
fbem-6611	96	41	in	in	ADP
fbem-6611	96	42	place	place	NOUN
fbem-6611	96	43	,	,	PUNCT
fbem-6611	96	44	the	the	DET
fbem-6611	96	45	human	human	ADJ
fbem-6611	96	46	resources	resource	NOUN
fbem-6611	96	47	management	management	NOUN
fbem-6611	96	48	system	system	NOUN
fbem-6611	96	49	is	be	AUX
fbem-6611	96	50	not	not	PART
fbem-6611	96	51	perfect	perfect	ADJ
fbem-6611	96	52	,	,	PUNCT
fbem-6611	96	53	and	and	CCONJ
fbem-6611	96	54	the	the	DET
fbem-6611	96	55	internal	internal	ADJ
fbem-6611	96	56	audit	audit	NOUN
fbem-6611	96	57	department	department	NOUN
fbem-6611	96	58	functions	function	NOUN
fbem-6611	96	59	are	be	AUX
fbem-6611	96	60	not	not	PART
fbem-6611	96	61	attached	attach	VERB
fbem-6611	96	62	importance	importance	NOUN
fbem-6611	96	63	to	to	ADP
fbem-6611	96	64	.	.	PUNCT
fbem-6611	97	1	in	in	ADP
fbem-6611	97	2	this	this	DET
fbem-6611	97	3	regard	regard	NOUN
fbem-6611	97	4	,	,	PUNCT
fbem-6611	97	5	enterprise	enterprise	NOUN
fbem-6611	97	6	h	h	NOUN
fbem-6611	97	7	needs	need	VERB
fbem-6611	97	8	to	to	PART
fbem-6611	97	9	solve	solve	VERB
fbem-6611	97	10	the	the	DET
fbem-6611	97	11	above	above	ADJ
fbem-6611	97	12	problems	problem	NOUN
fbem-6611	97	13	by	by	ADP
fbem-6611	97	14	improving	improve	VERB
fbem-6611	97	15	its	its	PRON
fbem-6611	97	16	internal	internal	ADJ
fbem-6611	97	17	governance	governance	NOUN
fbem-6611	97	18	structure	structure	NOUN
fbem-6611	97	19	,	,	PUNCT
fbem-6611	97	20	clarifying	clarify	VERB
fbem-6611	97	21	its	its	PRON
fbem-6611	97	22	development	development	NOUN
fbem-6611	97	23	strategy	strategy	NOUN
fbem-6611	97	24	,	,	PUNCT
fbem-6611	97	25	improving	improve	VERB
fbem-6611	97	26	its	its	PRON
fbem-6611	97	27	human	human	ADJ
fbem-6611	97	28	resources	resource	NOUN
fbem-6611	97	29	management	management	NOUN
fbem-6611	97	30	system	system	NOUN
fbem-6611	97	31	,	,	PUNCT
fbem-6611	97	32	and	and	CCONJ
fbem-6611	97	33	strengthening	strengthen	VERB
fbem-6611	97	34	its	its	PRON
fbem-6611	97	35	internal	internal	ADJ
fbem-6611	97	36	audit	audit	NOUN
fbem-6611	97	37	.	.	PUNCT
fbem-6611	98	1	perfecting	perfect	VERB
fbem-6611	98	2	the	the	DET
fbem-6611	98	3	construction	construction	NOUN
fbem-6611	98	4	of	of	ADP
fbem-6611	98	5	internal	internal	ADJ
fbem-6611	98	6	control	control	NOUN
fbem-6611	98	7	environment	environment	NOUN
fbem-6611	98	8	is	be	AUX
fbem-6611	98	9	conducive	conducive	ADJ
fbem-6611	98	10	to	to	ADP
fbem-6611	98	11	strengthening	strengthen	VERB
fbem-6611	98	12	the	the	DET
fbem-6611	98	13	core	core	NOUN
fbem-6611	98	14	competitiveness	competitiveness	NOUN
fbem-6611	98	15	of	of	ADP
fbem-6611	98	16	enterprises	enterprise	NOUN
fbem-6611	98	17	and	and	CCONJ
fbem-6611	98	18	ensuring	ensure	VERB
fbem-6611	98	19	high	high	ADJ
fbem-6611	98	20	-	-	PUNCT
fbem-6611	98	21	quality	quality	NOUN
fbem-6611	98	22	development	development	NOUN
fbem-6611	98	23	of	of	ADP
fbem-6611	98	24	enterprises	enterprise	NOUN
fbem-6611	98	25	.	.	PUNCT
fbem-6611	99	1	it	it	PRON
fbem-6611	99	2	is	be	AUX
fbem-6611	99	3	hoped	hope	VERB
fbem-6611	99	4	that	that	SCONJ
fbem-6611	99	5	the	the	DET
fbem-6611	99	6	research	research	NOUN
fbem-6611	99	7	in	in	ADP
fbem-6611	99	8	this	this	DET
fbem-6611	99	9	paper	paper	NOUN
fbem-6611	99	10	will	will	AUX
fbem-6611	99	11	have	have	VERB
fbem-6611	99	12	some	some	DET
fbem-6611	99	13	reference	reference	NOUN
fbem-6611	99	14	significance	significance	NOUN
fbem-6611	99	15	for	for	ADP
fbem-6611	99	16	the	the	DET
fbem-6611	99	17	future	future	ADJ
fbem-6611	99	18	internal	internal	ADJ
fbem-6611	99	19	control	control	NOUN
fbem-6611	99	20	environment	environment	NOUN
fbem-6611	99	21	construction	construction	NOUN
fbem-6611	99	22	of	of	ADP
fbem-6611	99	23	h	h	NOUN
fbem-6611	99	24	company	company	NOUN
fbem-6611	99	25	.	.	PUNCT
fbem-6611	100	1	references	reference	NOUN
fbem-6611	100	2	[	[	X
fbem-6611	100	3	1	1	NUM
fbem-6611	100	4	]	]	PUNCT
fbem-6611	100	5	zhang	zhang	PROPN
fbem-6611	100	6	meng	meng	PROPN
fbem-6611	100	7	.	.	PUNCT
fbem-6611	101	1	research	research	NOUN
fbem-6611	101	2	on	on	ADP
fbem-6611	101	3	problems	problem	NOUN
fbem-6611	101	4	and	and	CCONJ
fbem-6611	101	5	countermeasures	countermeasure	NOUN
fbem-6611	101	6	of	of	ADP
fbem-6611	101	7	internal	internal	ADJ
fbem-6611	101	8	control	control	NOUN
fbem-6611	101	9	of	of	ADP
fbem-6611	101	10	small	small	ADJ
fbem-6611	101	11	and	and	CCONJ
fbem-6611	101	12	medium	medium	ADJ
fbem-6611	101	13	-	-	PUNCT
fbem-6611	101	14	sized	sized	ADJ
fbem-6611	101	15	enterprises	enterprise	NOUN
fbem-6611	101	16	[	[	X
fbem-6611	101	17	j	j	X
fbem-6611	101	18	]	]	X
fbem-6611	101	19	.	.	PUNCT
fbem-6611	102	1	mall	mall	PROPN
fbem-6611	102	2	modernization	modernization	NOUN
fbem-6611	102	3	,	,	PUNCT
fbem-6611	102	4	2022	2022	NUM
fbem-6611	102	5	,	,	PUNCT
fbem-6611	102	6	(	(	PUNCT
fbem-6611	102	7	10	10	NUM
fbem-6611	102	8	):	):	PUNCT
fbem-6611	102	9	121	121	NUM
fbem-6611	102	10	-	-	SYM
fbem-6611	102	11	123	123	NUM
fbem-6611	102	12	.	.	PUNCT
fbem-6611	103	1	[	[	X
fbem-6611	103	2	2	2	NUM
fbem-6611	103	3	]	]	X
fbem-6611	103	4	xiao	xiao	PROPN
fbem-6611	103	5	wencong	wencong	PROPN
fbem-6611	103	6	.	.	PUNCT
fbem-6611	104	1	talking	talk	VERB
fbem-6611	104	2	about	about	ADP
fbem-6611	104	3	the	the	DET
fbem-6611	104	4	internal	internal	PROPN
fbem-6611	104	5	control	control	PROPN
fbem-6611	104	6	environment	environment	NOUN
fbem-6611	104	7	construction	construction	NOUN
fbem-6611	104	8	of	of	ADP
fbem-6611	104	9	tobacco	tobacco	NOUN
fbem-6611	104	10	enterprises	enterprise	NOUN
fbem-6611	104	11	[	[	X
fbem-6611	104	12	j	j	X
fbem-6611	104	13	]	]	X
fbem-6611	104	14	.	.	PUNCT
fbem-6611	105	1	modern	modern	ADJ
fbem-6611	105	2	business	business	NOUN
fbem-6611	105	3	,	,	PUNCT
fbem-6611	105	4	2017	2017	NUM
fbem-6611	105	5	(	(	PUNCT
fbem-6611	105	6	01	01	NUM
fbem-6611	105	7	):	):	PUNCT
fbem-6611	105	8	181	181	NUM
fbem-6611	105	9	-	-	SYM
fbem-6611	105	10	182	182	NUM
fbem-6611	105	11	.	.	PUNCT
fbem-6611	106	1	[	[	X
fbem-6611	106	2	3	3	X
fbem-6611	106	3	]	]	X
fbem-6611	106	4	li	li	PROPN
fbem-6611	106	5	xiaohong	xiaohong	PROPN
fbem-6611	106	6	.	.	PUNCT
fbem-6611	107	1	research	research	NOUN
fbem-6611	107	2	on	on	ADP
fbem-6611	107	3	problems	problem	NOUN
fbem-6611	107	4	and	and	CCONJ
fbem-6611	107	5	countermeasures	countermeasure	NOUN
fbem-6611	107	6	of	of	ADP
fbem-6611	107	7	internal	internal	ADJ
fbem-6611	107	8	control	control	NOUN
fbem-6611	107	9	of	of	ADP
fbem-6611	107	10	state	state	NOUN
fbem-6611	107	11	-	-	PUNCT
fbem-6611	107	12	owned	own	VERB
fbem-6611	107	13	enterprises	enterprise	NOUN
fbem-6611	107	14	[	[	X
fbem-6611	107	15	j	j	X
fbem-6611	107	16	]	]	X
fbem-6611	107	17	.	.	PUNCT
fbem-6611	108	1	quality	quality	NOUN
fbem-6611	108	2	and	and	CCONJ
fbem-6611	108	3	market	market	NOUN
fbem-6611	108	4	,	,	PUNCT
fbem-6611	108	5	2022	2022	NUM
fbem-6611	108	6	(	(	PUNCT
fbem-6611	108	7	22	22	NUM
fbem-6611	108	8	):	):	PUNCT
fbem-6611	108	9	103	103	NUM
fbem-6611	108	10	-	-	SYM
fbem-6611	108	11	105	105	NUM
fbem-6611	108	12	.	.	PUNCT
fbem-6611	109	1	[	[	X
fbem-6611	109	2	4	4	X
fbem-6611	109	3	]	]	X
fbem-6611	109	4	chen	chen	PROPN
fbem-6611	109	5	xueying	xueying	PROPN
fbem-6611	109	6	.	.	PUNCT
fbem-6611	110	1	research	research	NOUN
fbem-6611	110	2	on	on	ADP
fbem-6611	110	3	the	the	DET
fbem-6611	110	4	internal	internal	PROPN
fbem-6611	110	5	control	control	PROPN
fbem-6611	110	6	environment	environment	NOUN
fbem-6611	110	7	of	of	ADP
fbem-6611	110	8	youyi	youyi	ADJ
fbem-6611	110	9	grain	grain	NOUN
fbem-6611	110	10	company	company	NOUN
fbem-6611	111	1	[	[	X
fbem-6611	111	2	d	d	X
fbem-6611	111	3	]	]	X
fbem-6611	111	4	.	.	PUNCT
fbem-6611	112	1	jilin	jilin	PROPN
fbem-6611	112	2	university	university	PROPN
fbem-6611	112	3	,	,	PUNCT
fbem-6611	112	4	2022	2022	NUM
fbem-6611	113	1	[	[	X
fbem-6611	113	2	5	5	NUM
fbem-6611	113	3	]	]	PUNCT
fbem-6611	113	4	chen	chen	PROPN
fbem-6611	113	5	qirong	qirong	PROPN
fbem-6611	113	6	.	.	PUNCT
fbem-6611	114	1	research	research	NOUN
fbem-6611	114	2	on	on	ADP
fbem-6611	114	3	the	the	DET
fbem-6611	114	4	optimization	optimization	NOUN
fbem-6611	114	5	of	of	ADP
fbem-6611	114	6	the	the	DET
fbem-6611	114	7	internal	internal	PROPN
fbem-6611	114	8	control	control	PROPN
fbem-6611	114	9	environment	environment	NOUN
fbem-6611	114	10	of	of	ADP
fbem-6611	114	11	jilin	jilin	PROPN
fbem-6611	114	12	trust	trust	PROPN
fbem-6611	114	13	company	company	NOUN
fbem-6611	115	1	[	[	X
fbem-6611	115	2	d	d	X
fbem-6611	115	3	]	]	X
fbem-6611	115	4	.	.	PUNCT
fbem-6611	116	1	jilin	jilin	PROPN
fbem-6611	116	2	university	university	PROPN
fbem-6611	116	3	,	,	PUNCT
fbem-6611	116	4	2021	2021	NUM
fbem-6611	116	5	.	.	PUNCT