id	sid	tid	token	lemma	pos
fbem-7128	1	1	frontiers	frontier	NOUN
fbem-7128	1	2	in	in	ADP
fbem-7128	1	3	business	business	NOUN
fbem-7128	1	4	,	,	PUNCT
fbem-7128	1	5	economics	economic	NOUN
fbem-7128	1	6	and	and	CCONJ
fbem-7128	1	7	management	management	NOUN
fbem-7128	1	8	issn	issn	PROPN
fbem-7128	1	9	:	:	PUNCT
fbem-7128	1	10	2766	2766	NUM
fbem-7128	1	11	-	-	PUNCT
fbem-7128	1	12	824x	824x	NUM
fbem-7128	1	13	|	|	ADJ
fbem-7128	1	14	vol	vol	NOUN
fbem-7128	1	15	.	.	PROPN
fbem-7128	1	16	8	8	NUM
fbem-7128	1	17	,	,	PUNCT
fbem-7128	1	18	no	no	INTJ
fbem-7128	1	19	.	.	NOUN
fbem-7128	1	20	2	2	NUM
fbem-7128	1	21	,	,	PUNCT
fbem-7128	1	22	2023	2023	NUM
fbem-7128	1	23	134	134	NUM
fbem-7128	1	24	a	a	DET
fbem-7128	1	25	case	case	NOUN
fbem-7128	1	26	study	study	NOUN
fbem-7128	1	27	of	of	ADP
fbem-7128	1	28	fraud	fraud	NOUN
fbem-7128	1	29	in	in	ADP
fbem-7128	1	30	xinjiang	xinjiang	PROPN
fbem-7128	1	31	ready	ready	PROPN
fbem-7128	1	32	health	health	PROPN
fbem-7128	1	33	industry	industry	PROPN
fbem-7128	1	34	co.	co.	PROPN
fbem-7128	1	35	,ltd	,ltd	PUNCT
fbem-7128	1	36	.	.	PUNCT
fbem-7128	2	1	based	base	VERB
fbem-7128	2	2	on	on	ADP
fbem-7128	2	3	fraud	fraud	NOUN
fbem-7128	2	4	triangle	triangle	NOUN
fbem-7128	2	5	theory	theory	NOUN
fbem-7128	2	6	yaling	yale	VERB
fbem-7128	2	7	chen	chen	PROPN
fbem-7128	2	8	,	,	PUNCT
fbem-7128	2	9	shan	shan	PROPN
fbem-7128	2	10	xiong	xiong	PROPN
fbem-7128	2	11	,	,	PUNCT
fbem-7128	2	12	ting	ting	PROPN
fbem-7128	2	13	duan	duan	PROPN
fbem-7128	2	14	college	college	PROPN
fbem-7128	2	15	of	of	ADP
fbem-7128	2	16	management	management	PROPN
fbem-7128	2	17	,	,	PUNCT
fbem-7128	2	18	sichuan	sichuan	PROPN
fbem-7128	2	19	university	university	PROPN
fbem-7128	2	20	of	of	ADP
fbem-7128	2	21	science	science	PROPN
fbem-7128	2	22	&	&	CCONJ
fbem-7128	2	23	engineering	engineering	PROPN
fbem-7128	2	24	,	,	PUNCT
fbem-7128	2	25	sichuan	sichuan	PROPN
fbem-7128	2	26	10622	10622	NUM
fbem-7128	2	27	,	,	PUNCT
fbem-7128	2	28	china	china	PROPN
fbem-7128	2	29	abstract	abstract	NOUN
fbem-7128	2	30	:	:	PUNCT
fbem-7128	2	31	since	since	SCONJ
fbem-7128	2	32	the	the	DET
fbem-7128	2	33	case	case	NOUN
fbem-7128	2	34	of	of	ADP
fbem-7128	2	35	kangmei	kangmei	PROPN
fbem-7128	2	36	pharmaceutical	pharmaceutical	PROPN
fbem-7128	2	37	co.	co.	PROPN
fbem-7128	2	38	,ltd	,ltd	PROPN
fbem-7128	2	39	.	.	PROPN
fbem-7128	2	40	,	,	PUNCT
fbem-7128	2	41	financial	financial	ADJ
fbem-7128	2	42	fraud	fraud	NOUN
fbem-7128	2	43	in	in	ADP
fbem-7128	2	44	the	the	DET
fbem-7128	2	45	pharmaceutical	pharmaceutical	NOUN
fbem-7128	2	46	industry	industry	NOUN
fbem-7128	2	47	has	have	AUX
fbem-7128	2	48	received	receive	VERB
fbem-7128	2	49	increasing	increase	VERB
fbem-7128	2	50	attention	attention	NOUN
fbem-7128	2	51	from	from	ADP
fbem-7128	2	52	all	all	DET
fbem-7128	2	53	parties	party	NOUN
fbem-7128	2	54	in	in	ADP
fbem-7128	2	55	society	society	NOUN
fbem-7128	2	56	,	,	PUNCT
fbem-7128	2	57	and	and	CCONJ
fbem-7128	2	58	financial	financial	ADJ
fbem-7128	2	59	fraud	fraud	NOUN
fbem-7128	2	60	in	in	ADP
fbem-7128	2	61	listed	list	VERB
fbem-7128	2	62	companies	company	NOUN
fbem-7128	2	63	has	have	VERB
fbem-7128	2	64	an	an	DET
fbem-7128	2	65	important	important	ADJ
fbem-7128	2	66	impact	impact	NOUN
fbem-7128	2	67	on	on	ADP
fbem-7128	2	68	the	the	DET
fbem-7128	2	69	sustainable	sustainable	ADJ
fbem-7128	2	70	and	and	CCONJ
fbem-7128	2	71	healthy	healthy	ADJ
fbem-7128	2	72	development	development	NOUN
fbem-7128	2	73	of	of	ADP
fbem-7128	2	74	the	the	DET
fbem-7128	2	75	capital	capital	NOUN
fbem-7128	2	76	market	market	NOUN
fbem-7128	2	77	.	.	PUNCT
fbem-7128	3	1	taking	take	VERB
fbem-7128	3	2	the	the	DET
fbem-7128	3	3	four	four	NUM
fbem-7128	3	4	-	-	PUNCT
fbem-7128	3	5	year	year	NOUN
fbem-7128	3	6	-	-	PUNCT
fbem-7128	3	7	long	long	ADJ
fbem-7128	3	8	financial	financial	ADJ
fbem-7128	3	9	fraud	fraud	NOUN
fbem-7128	3	10	of	of	ADP
fbem-7128	3	11	xinjiang	xinjiang	PROPN
fbem-7128	3	12	ready	ready	PROPN
fbem-7128	3	13	health	health	PROPN
fbem-7128	3	14	industry	industry	PROPN
fbem-7128	3	15	co.	co.	PROPN
fbem-7128	3	16	,ltd	,ltd	PROPN
fbem-7128	3	17	.	.	PUNCT
fbem-7128	4	1	as	as	ADP
fbem-7128	4	2	an	an	DET
fbem-7128	4	3	example	example	NOUN
fbem-7128	4	4	,	,	PUNCT
fbem-7128	4	5	this	this	DET
fbem-7128	4	6	paper	paper	NOUN
fbem-7128	4	7	analyzes	analyze	VERB
fbem-7128	4	8	the	the	DET
fbem-7128	4	9	pressure	pressure	NOUN
fbem-7128	4	10	,	,	PUNCT
fbem-7128	4	11	opportunities	opportunity	NOUN
fbem-7128	4	12	and	and	CCONJ
fbem-7128	4	13	excuses	excuse	NOUN
fbem-7128	4	14	of	of	ADP
fbem-7128	4	15	financial	financial	ADJ
fbem-7128	4	16	fraud	fraud	NOUN
fbem-7128	4	17	of	of	ADP
fbem-7128	4	18	this	this	DET
fbem-7128	4	19	enterprise	enterprise	NOUN
fbem-7128	4	20	by	by	ADP
fbem-7128	4	21	applying	apply	VERB
fbem-7128	4	22	the	the	DET
fbem-7128	4	23	fraud	fraud	NOUN
fbem-7128	4	24	triangle	triangle	NOUN
fbem-7128	4	25	theory	theory	NOUN
fbem-7128	4	26	,	,	PUNCT
fbem-7128	4	27	and	and	CCONJ
fbem-7128	4	28	finally	finally	ADV
fbem-7128	4	29	puts	put	VERB
fbem-7128	4	30	forward	forward	ADV
fbem-7128	4	31	governance	governance	NOUN
fbem-7128	4	32	suggestions	suggestion	NOUN
fbem-7128	4	33	from	from	ADP
fbem-7128	4	34	four	four	NUM
fbem-7128	4	35	aspects	aspect	NOUN
fbem-7128	4	36	:	:	PUNCT
fbem-7128	4	37	improving	improve	VERB
fbem-7128	4	38	corporate	corporate	ADJ
fbem-7128	4	39	governance	governance	NOUN
fbem-7128	4	40	structure	structure	NOUN
fbem-7128	4	41	of	of	ADP
fbem-7128	4	42	the	the	DET
fbem-7128	4	43	company	company	NOUN
fbem-7128	4	44	,	,	PUNCT
fbem-7128	4	45	enhancing	enhance	VERB
fbem-7128	4	46	the	the	DET
fbem-7128	4	47	function	function	NOUN
fbem-7128	4	48	of	of	ADP
fbem-7128	4	49	auditors	auditor	NOUN
fbem-7128	4	50	and	and	CCONJ
fbem-7128	4	51	strengthening	strengthen	VERB
fbem-7128	4	52	the	the	DET
fbem-7128	4	53	effectiveness	effectiveness	NOUN
fbem-7128	4	54	of	of	ADP
fbem-7128	4	55	regulatory	regulatory	ADJ
fbem-7128	4	56	departments	department	NOUN
fbem-7128	4	57	to	to	PART
fbem-7128	4	58	punish	punish	VERB
fbem-7128	4	59	financial	financial	ADJ
fbem-7128	4	60	fraud	fraud	NOUN
fbem-7128	4	61	.	.	PUNCT
fbem-7128	5	1	keywords	keyword	NOUN
fbem-7128	5	2	:	:	PUNCT
fbem-7128	5	3	financial	financial	ADJ
fbem-7128	5	4	fraud	fraud	NOUN
fbem-7128	5	5	,	,	PUNCT
fbem-7128	5	6	fraud	fraud	NOUN
fbem-7128	5	7	triangle	triangle	NOUN
fbem-7128	5	8	theory	theory	NOUN
fbem-7128	5	9	,	,	PUNCT
fbem-7128	5	10	xinjiang	xinjiang	PROPN
fbem-7128	5	11	ready	ready	ADJ
fbem-7128	5	12	health	health	PROPN
fbem-7128	5	13	industry	industry	PROPN
fbem-7128	5	14	co.	co.	PROPN
fbem-7128	5	15	,ltd	,ltd	PROPN
fbem-7128	5	16	..	..	PROPN
fbem-7128	6	1	1	1	X
fbem-7128	6	2	.	.	X
fbem-7128	6	3	introduction	introduction	NOUN
fbem-7128	6	4	xinjiang	xinjiang	PROPN
fbem-7128	6	5	ready	ready	PROPN
fbem-7128	6	6	health	health	PROPN
fbem-7128	6	7	industry	industry	PROPN
fbem-7128	6	8	co.	co.	PROPN
fbem-7128	6	9	,ltd	,ltd	PROPN
fbem-7128	6	10	.	.	PUNCT
fbem-7128	6	11	was	be	AUX
fbem-7128	6	12	listed	list	VERB
fbem-7128	6	13	in	in	ADP
fbem-7128	6	14	the	the	DET
fbem-7128	6	15	shell	shell	NOUN
fbem-7128	6	16	with	with	ADP
fbem-7128	6	17	the	the	DET
fbem-7128	6	18	pressure	pressure	NOUN
fbem-7128	6	19	of	of	ADP
fbem-7128	6	20	performance	performance	NOUN
fbem-7128	6	21	promise	promise	NOUN
fbem-7128	6	22	,	,	PUNCT
fbem-7128	6	23	however	however	ADV
fbem-7128	6	24	,	,	PUNCT
fbem-7128	6	25	the	the	DET
fbem-7128	6	26	operating	operating	NOUN
fbem-7128	6	27	results	result	NOUN
fbem-7128	6	28	were	be	AUX
fbem-7128	6	29	not	not	PART
fbem-7128	6	30	as	as	ADV
fbem-7128	6	31	good	good	ADJ
fbem-7128	6	32	as	as	SCONJ
fbem-7128	6	33	expected	expect	VERB
fbem-7128	6	34	,	,	PUNCT
fbem-7128	6	35	and	and	CCONJ
fbem-7128	6	36	fraud	fraud	NOUN
fbem-7128	6	37	was	be	AUX
fbem-7128	6	38	used	use	VERB
fbem-7128	6	39	to	to	PART
fbem-7128	6	40	fulfill	fulfill	VERB
fbem-7128	6	41	the	the	DET
fbem-7128	6	42	performance	performance	NOUN
fbem-7128	6	43	promise	promise	NOUN
fbem-7128	6	44	in	in	ADP
fbem-7128	6	45	order	order	NOUN
fbem-7128	6	46	to	to	PART
fbem-7128	6	47	avoid	avoid	VERB
fbem-7128	6	48	compensation	compensation	NOUN
fbem-7128	6	49	.	.	PUNCT
fbem-7128	7	1	amidst	amidst	ADP
fbem-7128	7	2	the	the	DET
fbem-7128	7	3	lack	lack	NOUN
fbem-7128	7	4	of	of	ADP
fbem-7128	7	5	ethics	ethic	NOUN
fbem-7128	7	6	of	of	ADP
fbem-7128	7	7	its	its	PRON
fbem-7128	7	8	managers	manager	NOUN
fbem-7128	7	9	and	and	CCONJ
fbem-7128	7	10	changes	change	NOUN
fbem-7128	7	11	in	in	ADP
fbem-7128	7	12	its	its	PRON
fbem-7128	7	13	business	business	NOUN
fbem-7128	7	14	model	model	NOUN
fbem-7128	7	15	,	,	PUNCT
fbem-7128	7	16	the	the	DET
fbem-7128	7	17	company	company	NOUN
fbem-7128	7	18	practices	practice	VERB
fbem-7128	7	19	fraudulent	fraudulent	ADJ
fbem-7128	7	20	means	mean	NOUN
fbem-7128	7	21	in	in	ADP
fbem-7128	7	22	numerous	numerous	ADJ
fbem-7128	7	23	ways	way	NOUN
fbem-7128	7	24	.	.	PUNCT
fbem-7128	8	1	the	the	DET
fbem-7128	8	2	content	content	NOUN
fbem-7128	8	3	of	of	ADP
fbem-7128	8	4	the	the	DET
fbem-7128	8	5	penalty	penalty	NOUN
fbem-7128	8	6	book	book	NOUN
fbem-7128	8	7	issued	issue	VERB
fbem-7128	8	8	by	by	ADP
fbem-7128	8	9	csrc	csrc	PROPN
fbem-7128	8	10	shows	show	VERB
fbem-7128	8	11	that	that	SCONJ
fbem-7128	8	12	the	the	DET
fbem-7128	8	13	company	company	NOUN
fbem-7128	8	14	is	be	AUX
fbem-7128	8	15	involved	involve	VERB
fbem-7128	8	16	in	in	ADP
fbem-7128	8	17	four	four	NUM
fbem-7128	8	18	major	major	ADJ
fbem-7128	8	19	violations	violation	NOUN
fbem-7128	8	20	:	:	PUNCT
fbem-7128	8	21	(	(	PUNCT
fbem-7128	8	22	1)inflating	1)inflating	NUM
fbem-7128	8	23	profits	profit	NOUN
fbem-7128	8	24	by	by	ADP
fbem-7128	8	25	3.202	3.202	NUM
fbem-7128	8	26	billion	billion	NUM
fbem-7128	8	27	yuan	yuan	NOUN
fbem-7128	8	28	through	through	ADP
fbem-7128	8	29	fictitious	fictitious	ADJ
fbem-7128	8	30	sales	sale	NOUN
fbem-7128	8	31	and	and	CCONJ
fbem-7128	8	32	procurement	procurement	NOUN
fbem-7128	8	33	business	business	NOUN
fbem-7128	8	34	,	,	PUNCT
fbem-7128	8	35	inflating	inflate	VERB
fbem-7128	8	36	sales	sale	NOUN
fbem-7128	8	37	and	and	CCONJ
fbem-7128	8	38	management	management	NOUN
fbem-7128	8	39	expenses	expense	NOUN
fbem-7128	8	40	,	,	PUNCT
fbem-7128	8	41	falsifying	falsify	VERB
fbem-7128	8	42	bank	bank	NOUN
fbem-7128	8	43	returns	return	NOUN
fbem-7128	8	44	,	,	PUNCT
fbem-7128	8	45	and	and	CCONJ
fbem-7128	8	46	inflating	inflate	VERB
fbem-7128	8	47	income	income	NOUN
fbem-7128	8	48	from	from	ADP
fbem-7128	8	49	other	other	ADJ
fbem-7128	8	50	businesses	business	NOUN
fbem-7128	8	51	.	.	PUNCT
fbem-7128	9	1	(	(	PUNCT
fbem-7128	9	2	2)failing	2)faile	VERB
fbem-7128	9	3	to	to	PART
fbem-7128	9	4	disclose	disclose	VERB
fbem-7128	9	5	in	in	ADP
fbem-7128	9	6	a	a	DET
fbem-7128	9	7	timely	timely	ADJ
fbem-7128	9	8	manner	manner	NOUN
fbem-7128	9	9	the	the	DET
fbem-7128	9	10	connected	connected	ADJ
fbem-7128	9	11	transactions	transaction	NOUN
fbem-7128	9	12	of	of	ADP
fbem-7128	9	13	2.592	2.592	NUM
fbem-7128	9	14	billion	billion	NUM
fbem-7128	9	15	yuan	yuan	NOUN
fbem-7128	9	16	in	in	ADP
fbem-7128	9	17	non	non	ADJ
fbem-7128	9	18	-	-	ADJ
fbem-7128	9	19	operating	operating	ADJ
fbem-7128	9	20	appropriation	appropriation	NOUN
fbem-7128	9	21	of	of	ADP
fbem-7128	9	22	funds	fund	NOUN
fbem-7128	9	23	by	by	ADP
fbem-7128	9	24	controlling	control	VERB
fbem-7128	9	25	shareholders	shareholder	NOUN
fbem-7128	9	26	and	and	CCONJ
fbem-7128	9	27	related	related	ADJ
fbem-7128	9	28	parties	party	NOUN
fbem-7128	9	29	.	.	PUNCT
fbem-7128	10	1	(	(	PUNCT
fbem-7128	10	2	3)failing	3)failing	NUM
fbem-7128	10	3	to	to	PART
fbem-7128	10	4	truthfully	truthfully	ADV
fbem-7128	10	5	disclose	disclose	VERB
fbem-7128	10	6	the	the	DET
fbem-7128	10	7	company	company	NOUN
fbem-7128	10	8	's	's	PART
fbem-7128	10	9	fundraising	fundraising	NOUN
fbem-7128	10	10	funds	fund	NOUN
fbem-7128	10	11	of	of	ADP
fbem-7128	10	12	770	770	NUM
fbem-7128	10	13	the	the	DET
fbem-7128	10	14	deposit	deposit	NOUN
fbem-7128	10	15	and	and	CCONJ
fbem-7128	10	16	actual	actual	ADJ
fbem-7128	10	17	use	use	NOUN
fbem-7128	10	18	of	of	ADP
fbem-7128	10	19	rmb	rmb	PROPN
fbem-7128	10	20	770	770	NUM
fbem-7128	10	21	million	million	NUM
fbem-7128	10	22	.	.	PUNCT
fbem-7128	11	1	(	(	PUNCT
fbem-7128	11	2	4)failure	4)failure	NUM
fbem-7128	11	3	to	to	PART
fbem-7128	11	4	disclose	disclose	VERB
fbem-7128	11	5	in	in	ADP
fbem-7128	11	6	a	a	DET
fbem-7128	11	7	timely	timely	ADJ
fbem-7128	11	8	manner	manner	NOUN
fbem-7128	11	9	matters	matter	NOUN
fbem-7128	11	10	related	relate	VERB
fbem-7128	11	11	to	to	ADP
fbem-7128	11	12	the	the	DET
fbem-7128	11	13	provision	provision	NOUN
fbem-7128	11	14	of	of	ADP
fbem-7128	11	15	guarantees	guarantee	NOUN
fbem-7128	11	16	for	for	ADP
fbem-7128	11	17	controlling	control	VERB
fbem-7128	11	18	shareholders	shareholder	NOUN
fbem-7128	11	19	and	and	CCONJ
fbem-7128	11	20	related	related	ADJ
fbem-7128	11	21	parties	party	NOUN
fbem-7128	11	22	and	and	CCONJ
fbem-7128	11	23	material	material	NOUN
fbem-7128	11	24	litigation	litigation	NOUN
fbem-7128	11	25	.	.	PUNCT
fbem-7128	12	1	therefore	therefore	ADV
fbem-7128	12	2	,	,	PUNCT
fbem-7128	12	3	the	the	DET
fbem-7128	12	4	analysis	analysis	NOUN
fbem-7128	12	5	of	of	ADP
fbem-7128	12	6	the	the	DET
fbem-7128	12	7	motives	motive	NOUN
fbem-7128	12	8	of	of	ADP
fbem-7128	12	9	the	the	DET
fbem-7128	12	10	fraud	fraud	NOUN
fbem-7128	12	11	cases	case	NOUN
fbem-7128	12	12	of	of	ADP
fbem-7128	12	13	company	company	NOUN
fbem-7128	12	14	can	can	AUX
fbem-7128	12	15	lead	lead	VERB
fbem-7128	12	16	to	to	ADP
fbem-7128	12	17	relevant	relevant	ADJ
fbem-7128	12	18	countermeasures	countermeasure	NOUN
fbem-7128	12	19	to	to	PART
fbem-7128	12	20	strengthen	strengthen	VERB
fbem-7128	12	21	the	the	DET
fbem-7128	12	22	supervision	supervision	NOUN
fbem-7128	12	23	of	of	ADP
fbem-7128	12	24	financial	financial	ADJ
fbem-7128	12	25	frauds	fraud	NOUN
fbem-7128	12	26	of	of	ADP
fbem-7128	12	27	listed	list	VERB
fbem-7128	12	28	companies	company	NOUN
fbem-7128	12	29	.	.	PUNCT
fbem-7128	13	1	2	2	X
fbem-7128	13	2	.	.	X
fbem-7128	13	3	case	case	NOUN
fbem-7128	13	4	review	review	NOUN
fbem-7128	13	5	in	in	ADP
fbem-7128	13	6	may	may	PROPN
fbem-7128	13	7	2016	2016	NUM
fbem-7128	13	8	,	,	PUNCT
fbem-7128	13	9	xinjiang	xinjiang	PROPN
fbem-7128	13	10	ready	ready	ADJ
fbem-7128	13	11	health	health	PROPN
fbem-7128	13	12	industry	industry	PROPN
fbem-7128	13	13	co.	co.	PROPN
fbem-7128	13	14	,ltd	,ltd	PUNCT
fbem-7128	13	15	.	.	PUNCT
fbem-7128	14	1	was	be	AUX
fbem-7128	14	2	restructured	restructure	VERB
fbem-7128	14	3	and	and	CCONJ
fbem-7128	14	4	listed	list	VERB
fbem-7128	14	5	on	on	ADP
fbem-7128	14	6	the	the	DET
fbem-7128	14	7	shell	shell	NOUN
fbem-7128	14	8	of	of	ADP
fbem-7128	14	9	xinjiang	xinjiang	PROPN
fbem-7128	14	10	hops	hops	PROPN
fbem-7128	14	11	co.	co.	PROPN
fbem-7128	14	12	,ltd	,ltd	PUNCT
fbem-7128	14	13	.	.	PUNCT
fbem-7128	15	1	the	the	DET
fbem-7128	15	2	main	main	ADJ
fbem-7128	15	3	business	business	NOUN
fbem-7128	15	4	is	be	AUX
fbem-7128	15	5	the	the	DET
fbem-7128	15	6	wholesale	wholesale	ADJ
fbem-7128	15	7	sale	sale	NOUN
fbem-7128	15	8	of	of	ADP
fbem-7128	15	9	drugs	drug	NOUN
fbem-7128	15	10	,	,	PUNCT
fbem-7128	15	11	health	health	NOUN
fbem-7128	15	12	care	care	NOUN
fbem-7128	15	13	products	product	NOUN
fbem-7128	15	14	and	and	CCONJ
fbem-7128	15	15	medical	medical	ADJ
fbem-7128	15	16	devices	device	NOUN
fbem-7128	15	17	.	.	PUNCT
fbem-7128	16	1	company	company	NOUN
fbem-7128	16	2	fraud	fraud	NOUN
fbem-7128	16	3	issue	issue	NOUN
fbem-7128	16	4	was	be	AUX
fbem-7128	16	5	first	first	ADV
fbem-7128	16	6	brought	bring	VERB
fbem-7128	16	7	to	to	ADP
fbem-7128	16	8	public	public	ADJ
fbem-7128	16	9	attention	attention	NOUN
fbem-7128	16	10	when	when	SCONJ
fbem-7128	16	11	it	it	PRON
fbem-7128	16	12	received	receive	VERB
fbem-7128	16	13	a	a	DET
fbem-7128	16	14	notice	notice	NOUN
fbem-7128	16	15	of	of	ADP
fbem-7128	16	16	investigation	investigation	NOUN
fbem-7128	16	17	from	from	ADP
fbem-7128	16	18	the	the	DET
fbem-7128	16	19	csrc	csrc	NOUN
fbem-7128	16	20	,	,	PUNCT
fbem-7128	16	21	and	and	CCONJ
fbem-7128	16	22	ended	end	VERB
fbem-7128	16	23	with	with	ADP
fbem-7128	16	24	delisting	delist	VERB
fbem-7128	16	25	after	after	ADP
fbem-7128	16	26	24	24	NUM
fbem-7128	16	27	delisting	delist	VERB
fbem-7128	16	28	risk	risk	NOUN
fbem-7128	16	29	warnings	warning	NOUN
fbem-7128	16	30	,	,	PUNCT
fbem-7128	16	31	and	and	CCONJ
fbem-7128	16	32	the	the	DET
fbem-7128	16	33	whole	whole	ADJ
fbem-7128	16	34	process	process	NOUN
fbem-7128	16	35	of	of	ADP
fbem-7128	16	36	events	event	NOUN
fbem-7128	16	37	is	be	AUX
fbem-7128	16	38	shown	show	VERB
fbem-7128	16	39	in	in	ADP
fbem-7128	16	40	table	table	NOUN
fbem-7128	16	41	1	1	NUM
fbem-7128	16	42	.	.	PUNCT
fbem-7128	16	43	table	table	NOUN
fbem-7128	16	44	1	1	NUM
fbem-7128	16	45	.	.	PUNCT
fbem-7128	16	46	case	case	NOUN
fbem-7128	16	47	background	background	NOUN
fbem-7128	16	48	time	time	NOUN
fbem-7128	16	49	content	content	PROPN
fbem-7128	16	50	sep	sep	PROPN
fbem-7128	16	51	.	.	PROPN
fbem-7128	17	1	4	4	NUM
fbem-7128	17	2	,	,	PUNCT
fbem-7128	17	3	2018	2018	NUM
fbem-7128	17	4	received	receive	VERB
fbem-7128	17	5	inquiries	inquiry	NOUN
fbem-7128	17	6	from	from	ADP
fbem-7128	17	7	sse	sse	NOUN
fbem-7128	17	8	for	for	ADP
fbem-7128	17	9	revenue	revenue	NOUN
fbem-7128	17	10	increase	increase	NOUN
fbem-7128	17	11	without	without	ADP
fbem-7128	17	12	profit	profit	NOUN
fbem-7128	17	13	increase	increase	NOUN
fbem-7128	17	14	,	,	PUNCT
fbem-7128	17	15	restructuring	restructuring	NOUN
fbem-7128	17	16	commitment	commitment	NOUN
fbem-7128	17	17	,	,	PUNCT
fbem-7128	17	18	etc	etc	X
fbem-7128	17	19	.	.	X
fbem-7128	17	20	apr	apr	PROPN
fbem-7128	17	21	.	.	PROPN
fbem-7128	17	22	2	2	NUM
fbem-7128	17	23	,	,	PUNCT
fbem-7128	17	24	2019	2019	NUM
fbem-7128	17	25	received	receive	VERB
fbem-7128	17	26	inquiry	inquiry	NOUN
fbem-7128	17	27	from	from	ADP
fbem-7128	17	28	sse	sse	NOUN
fbem-7128	17	29	on	on	ADP
fbem-7128	17	30	termination	termination	NOUN
fbem-7128	17	31	of	of	ADP
fbem-7128	17	32	the	the	DET
fbem-7128	17	33	project	project	NOUN
fbem-7128	17	34	of	of	ADP
fbem-7128	17	35	pharmaceutical	pharmaceutical	ADJ
fbem-7128	17	36	security	security	NOUN
fbem-7128	17	37	traceability	traceability	NOUN
fbem-7128	17	38	system	system	NOUN
fbem-7128	17	39	and	and	CCONJ
fbem-7128	17	40	remaining	remaining	ADJ
fbem-7128	17	41	fund	fund	NOUN
fbem-7128	17	42	raising	raising	NOUN
fbem-7128	17	43	,	,	PUNCT
fbem-7128	17	44	etc	etc	X
fbem-7128	17	45	.	.	X
fbem-7128	18	1	may	may	AUX
fbem-7128	18	2	.	.	PUNCT
fbem-7128	19	1	20	20	NUM
fbem-7128	19	2	,	,	PUNCT
fbem-7128	19	3	2019	2019	NUM
fbem-7128	19	4	received	receive	VERB
fbem-7128	19	5	inquiry	inquiry	NOUN
fbem-7128	19	6	from	from	ADP
fbem-7128	19	7	sse	sse	PROPN
fbem-7128	19	8	on	on	ADP
fbem-7128	19	9	2018	2018	NUM
fbem-7128	19	10	annual	annual	ADJ
fbem-7128	19	11	report	report	NOUN
fbem-7128	19	12	.	.	PUNCT
fbem-7128	20	1	dec	dec	PROPN
fbem-7128	20	2	.	.	PROPN
fbem-7128	20	3	12	12	NUM
fbem-7128	20	4	,	,	PUNCT
fbem-7128	20	5	2019	2019	NUM
fbem-7128	20	6	received	receive	VERB
fbem-7128	20	7	an	an	DET
fbem-7128	20	8	inquiry	inquiry	NOUN
fbem-7128	20	9	from	from	ADP
fbem-7128	20	10	the	the	DET
fbem-7128	20	11	sse	sse	NOUN
fbem-7128	20	12	regarding	regard	VERB
fbem-7128	20	13	the	the	DET
fbem-7128	20	14	acquisition	acquisition	NOUN
fbem-7128	20	15	of	of	ADP
fbem-7128	20	16	sichuan	sichuan	PROPN
fbem-7128	20	17	belcon	belcon	PROPN
fbem-7128	20	18	pharma	pharma	PROPN
fbem-7128	20	19	.	.	PUNCT
fbem-7128	21	1	apr	apr	PROPN
fbem-7128	21	2	.	.	PROPN
fbem-7128	21	3	28	28	NUM
fbem-7128	21	4	,	,	PUNCT
fbem-7128	21	5	2020	2020	NUM
fbem-7128	21	6	received	receive	VERB
fbem-7128	21	7	a	a	DET
fbem-7128	21	8	notice	notice	NOUN
fbem-7128	21	9	of	of	ADP
fbem-7128	21	10	investigation	investigation	NOUN
fbem-7128	21	11	from	from	ADP
fbem-7128	21	12	the	the	DET
fbem-7128	21	13	securities	security	NOUN
fbem-7128	21	14	regulatory	regulatory	PROPN
fbem-7128	21	15	commission	commission	PROPN
fbem-7128	21	16	.	.	PUNCT
fbem-7128	22	1	jun	jun	PROPN
fbem-7128	22	2	.	.	PROPN
fbem-7128	22	3	29	29	NUM
fbem-7128	22	4	,	,	PUNCT
fbem-7128	22	5	2020	2020	NUM
fbem-7128	22	6	received	receive	VERB
fbem-7128	22	7	negative	negative	ADJ
fbem-7128	22	8	opinion	opinion	NOUN
fbem-7128	22	9	on	on	ADP
fbem-7128	22	10	internal	internal	ADJ
fbem-7128	22	11	control	control	NOUN
fbem-7128	22	12	and	and	CCONJ
fbem-7128	22	13	unavailable	unavailable	ADJ
fbem-7128	22	14	opinion	opinion	NOUN
fbem-7128	22	15	on	on	ADP
fbem-7128	22	16	financial	financial	ADJ
fbem-7128	22	17	statements	statement	NOUN
fbem-7128	22	18	from	from	ADP
fbem-7128	22	19	the	the	DET
fbem-7128	22	20	firm	firm	NOUN
fbem-7128	22	21	.	.	PUNCT
fbem-7128	23	1	jul	jul	PROPN
fbem-7128	23	2	.	.	PROPN
fbem-7128	23	3	3	3	NUM
fbem-7128	23	4	,	,	PUNCT
fbem-7128	23	5	2020	2020	NUM
fbem-7128	23	6	received	receive	VERB
fbem-7128	23	7	inquiries	inquiry	NOUN
fbem-7128	23	8	from	from	ADP
fbem-7128	23	9	the	the	DET
fbem-7128	23	10	sse	sse	NOUN
fbem-7128	23	11	regarding	regard	VERB
fbem-7128	23	12	illegal	illegal	ADJ
fbem-7128	23	13	appropriation	appropriation	NOUN
fbem-7128	23	14	of	of	ADP
fbem-7128	23	15	funds	fund	NOUN
fbem-7128	23	16	,	,	PUNCT
fbem-7128	23	17	significant	significant	ADJ
fbem-7128	23	18	changes	change	NOUN
fbem-7128	23	19	in	in	ADP
fbem-7128	23	20	performance	performance	NOUN
fbem-7128	23	21	,	,	PUNCT
fbem-7128	23	22	other	other	ADJ
fbem-7128	23	23	business	business	NOUN
fbem-7128	23	24	income	income	NOUN
fbem-7128	23	25	,	,	PUNCT
fbem-7128	23	26	etc	etc	X
fbem-7128	23	27	.	.	X
fbem-7128	23	28	nov	nov	PROPN
fbem-7128	23	29	.	.	PROPN
fbem-7128	23	30	2020	2020	NUM
fbem-7128	23	31	jan	jan	PROPN
fbem-7128	23	32	.	.	PROPN
fbem-7128	23	33	2021	2021	NUM
fbem-7128	23	34	resignation	resignation	NOUN
fbem-7128	23	35	of	of	ADP
fbem-7128	23	36	3	3	NUM
fbem-7128	23	37	directors	director	NOUN
fbem-7128	23	38	,	,	PUNCT
fbem-7128	23	39	2	2	NUM
fbem-7128	23	40	supervisors	supervisor	NOUN
fbem-7128	23	41	,	,	PUNCT
fbem-7128	23	42	1	1	NUM
fbem-7128	23	43	independent	independent	ADJ
fbem-7128	23	44	director	director	NOUN
fbem-7128	23	45	and	and	CCONJ
fbem-7128	23	46	1	1	NUM
fbem-7128	23	47	employee	employee	NOUN
fbem-7128	23	48	representative	representative	NOUN
fbem-7128	23	49	supervisor	supervisor	NOUN
fbem-7128	23	50	.	.	PUNCT
fbem-7128	24	1	apr	apr	PROPN
fbem-7128	24	2	.	.	PROPN
fbem-7128	24	3	30	30	NUM
fbem-7128	24	4	,	,	PUNCT
fbem-7128	24	5	2021	2021	NUM
fbem-7128	24	6	negative	negative	ADJ
fbem-7128	24	7	opinion	opinion	NOUN
fbem-7128	24	8	on	on	ADP
fbem-7128	24	9	internal	internal	ADJ
fbem-7128	24	10	control	control	NOUN
fbem-7128	24	11	and	and	CCONJ
fbem-7128	24	12	unable	unable	ADJ
fbem-7128	24	13	to	to	PART
fbem-7128	24	14	express	express	VERB
fbem-7128	24	15	an	an	DET
fbem-7128	24	16	opinion	opinion	NOUN
fbem-7128	24	17	on	on	ADP
fbem-7128	24	18	financial	financial	ADJ
fbem-7128	24	19	statements	statement	NOUN
fbem-7128	24	20	issued	issue	VERB
fbem-7128	24	21	by	by	ADP
fbem-7128	24	22	the	the	DET
fbem-7128	24	23	firm	firm	NOUN
fbem-7128	24	24	.	.	PUNCT
fbem-7128	25	1	may	may	AUX
fbem-7128	25	2	28	28	NUM
fbem-7128	25	3	,	,	PUNCT
fbem-7128	25	4	2021	2021	NUM
fbem-7128	25	5	received	receive	VERB
fbem-7128	25	6	inquiries	inquiry	NOUN
fbem-7128	25	7	from	from	ADP
fbem-7128	25	8	the	the	DET
fbem-7128	25	9	sse	sse	NOUN
fbem-7128	25	10	regarding	regard	VERB
fbem-7128	25	11	accounts	account	NOUN
fbem-7128	25	12	receivable	receivable	ADJ
fbem-7128	25	13	,	,	PUNCT
fbem-7128	25	14	provision	provision	NOUN
fbem-7128	25	15	for	for	ADP
fbem-7128	25	16	bad	bad	ADJ
fbem-7128	25	17	debts	debt	NOUN
fbem-7128	25	18	and	and	CCONJ
fbem-7128	25	19	other	other	ADJ
fbem-7128	25	20	receivables	receivables	NOUN
fbem-7128	25	21	.	.	PUNCT
fbem-7128	26	1	oct	oct	PROPN
fbem-7128	26	2	.	.	PROPN
fbem-7128	26	3	24	24	NUM
fbem-7128	26	4	,	,	PUNCT
fbem-7128	26	5	2021	2021	NUM
fbem-7128	26	6	received	receive	VERB
fbem-7128	26	7	"	"	PUNCT
fbem-7128	26	8	prior	prior	ADJ
fbem-7128	26	9	notice	notice	NOUN
fbem-7128	26	10	of	of	ADP
fbem-7128	26	11	administrative	administrative	ADJ
fbem-7128	26	12	punishment	punishment	NOUN
fbem-7128	26	13	and	and	CCONJ
fbem-7128	26	14	market	market	NOUN
fbem-7128	26	15	prohibition	prohibition	NOUN
fbem-7128	26	16	"	"	PUNCT
fbem-7128	26	17	from	from	ADP
fbem-7128	26	18	csrc	csrc	NOUN
fbem-7128	26	19	.	.	PUNCT
fbem-7128	27	1	jun	jun	PROPN
fbem-7128	27	2	.	.	PROPN
fbem-7128	27	3	24	24	NUM
fbem-7128	27	4	,	,	PUNCT
fbem-7128	27	5	2022	2022	NUM
fbem-7128	27	6	the	the	DET
fbem-7128	27	7	csrc	csrc	NOUN
fbem-7128	27	8	officially	officially	ADV
fbem-7128	27	9	announced	announce	VERB
fbem-7128	27	10	the	the	DET
fbem-7128	27	11	"	"	PUNCT
fbem-7128	27	12	csrc	csrc	X
fbem-7128	27	13	administrative	administrative	ADJ
fbem-7128	27	14	punishment	punishment	NOUN
fbem-7128	27	15	decision	decision	NOUN
fbem-7128	27	16	”	"	PUNCT
fbem-7128	27	17	.	.	PUNCT
fbem-7128	28	1	jun	jun	PROPN
fbem-7128	28	2	.	.	PROPN
fbem-7128	28	3	30	30	NUM
fbem-7128	28	4	,	,	PUNCT
fbem-7128	28	5	2022	2022	NUM
fbem-7128	28	6	termination	termination	NOUN
fbem-7128	28	7	of	of	ADP
fbem-7128	28	8	listing	list	VERB
fbem-7128	28	9	after	after	ADP
fbem-7128	28	10	24	24	NUM
fbem-7128	28	11	delisting	delist	VERB
fbem-7128	28	12	risk	risk	NOUN
fbem-7128	28	13	warnings	warning	NOUN
fbem-7128	28	14	.	.	PUNCT
fbem-7128	29	1	135	135	NUM
fbem-7128	29	2	3	3	NUM
fbem-7128	29	3	.	.	PUNCT
fbem-7128	29	4	analysis	analysis	NOUN
fbem-7128	29	5	of	of	ADP
fbem-7128	29	6	fraud	fraud	NOUN
fbem-7128	29	7	motivation	motivation	NOUN
fbem-7128	29	8	based	base	VERB
fbem-7128	29	9	on	on	ADP
fbem-7128	29	10	fraud	fraud	NOUN
fbem-7128	29	11	triangle	triangle	NOUN
fbem-7128	29	12	theory	theory	NOUN
fbem-7128	29	13	in	in	ADP
fbem-7128	29	14	1995	1995	NUM
fbem-7128	29	15	,	,	PUNCT
fbem-7128	29	16	the	the	DET
fbem-7128	29	17	fraud	fraud	NOUN
fbem-7128	29	18	triangle	triangle	NOUN
fbem-7128	29	19	theory	theory	NOUN
fbem-7128	29	20	was	be	AUX
fbem-7128	29	21	proposed	propose	VERB
fbem-7128	29	22	by	by	ADP
fbem-7128	29	23	albrecht	albrecht	PROPN
fbem-7128	29	24	,	,	PUNCT
fbem-7128	29	25	who	who	PRON
fbem-7128	29	26	found	find	VERB
fbem-7128	29	27	that	that	SCONJ
fbem-7128	29	28	in	in	ADP
fbem-7128	29	29	accounting	accounting	NOUN
fbem-7128	29	30	activities	activity	NOUN
fbem-7128	29	31	,	,	PUNCT
fbem-7128	29	32	pressure	pressure	NOUN
fbem-7128	29	33	factors	factor	NOUN
fbem-7128	29	34	,	,	PUNCT
fbem-7128	29	35	opportunity	opportunity	NOUN
fbem-7128	29	36	factors	factor	NOUN
fbem-7128	29	37	and	and	CCONJ
fbem-7128	29	38	rationalization	rationalization	NOUN
fbem-7128	29	39	reasons	reason	NOUN
fbem-7128	29	40	formed	form	VERB
fbem-7128	29	41	the	the	DET
fbem-7128	29	42	three	three	NUM
fbem-7128	29	43	major	major	ADJ
fbem-7128	29	44	motivating	motivating	NOUN
fbem-7128	29	45	factors	factor	NOUN
fbem-7128	29	46	of	of	ADP
fbem-7128	29	47	fraudulent	fraudulent	ADJ
fbem-7128	29	48	activities[1	activities[1	PRON
fbem-7128	29	49	]	]	PUNCT
fbem-7128	29	50	.	.	PUNCT
fbem-7128	30	1	the	the	DET
fbem-7128	30	2	following	follow	VERB
fbem-7128	30	3	is	be	AUX
fbem-7128	30	4	the	the	DET
fbem-7128	30	5	analysis	analysis	NOUN
fbem-7128	30	6	of	of	ADP
fbem-7128	30	7	fraud	fraud	NOUN
fbem-7128	30	8	motivation	motivation	NOUN
fbem-7128	30	9	of	of	ADP
fbem-7128	30	10	xinjiang	xinjiang	PROPN
fbem-7128	30	11	ready	ready	PROPN
fbem-7128	30	12	health	health	PROPN
fbem-7128	30	13	industry	industry	PROPN
fbem-7128	30	14	co.	co.	PROPN
fbem-7128	30	15	,ltd	,ltd	PUNCT
fbem-7128	30	16	.	.	PUNCT
fbem-7128	31	1	according	accord	VERB
fbem-7128	31	2	to	to	ADP
fbem-7128	31	3	the	the	DET
fbem-7128	31	4	three	three	NUM
fbem-7128	31	5	aspects	aspect	NOUN
fbem-7128	31	6	of	of	ADP
fbem-7128	31	7	fraud	fraud	NOUN
fbem-7128	31	8	triangle	triangle	NOUN
fbem-7128	31	9	theory	theory	NOUN
fbem-7128	31	10	.	.	PUNCT
fbem-7128	32	1	3.1	3.1	NUM
fbem-7128	32	2	.	.	PUNCT
fbem-7128	32	3	pressure	pressure	NOUN
fbem-7128	32	4	pressure	pressure	NOUN
fbem-7128	32	5	is	be	AUX
fbem-7128	32	6	the	the	DET
fbem-7128	32	7	most	most	ADV
fbem-7128	32	8	direct	direct	ADJ
fbem-7128	32	9	motivation	motivation	NOUN
fbem-7128	32	10	for	for	ADP
fbem-7128	32	11	behavior	behavior	NOUN
fbem-7128	32	12	,	,	PUNCT
fbem-7128	32	13	a	a	DET
fbem-7128	32	14	drive	drive	NOUN
fbem-7128	32	15	for	for	ADP
fbem-7128	32	16	profit	profit	NOUN
fbem-7128	32	17	,	,	PUNCT
fbem-7128	32	18	including	include	VERB
fbem-7128	32	19	pressure	pressure	NOUN
fbem-7128	32	20	to	to	PART
fbem-7128	32	21	maintain	maintain	VERB
fbem-7128	32	22	economic	economic	ADJ
fbem-7128	32	23	performance	performance	NOUN
fbem-7128	32	24	,	,	PUNCT
fbem-7128	32	25	pressure	pressure	NOUN
fbem-7128	32	26	caused	cause	VERB
fbem-7128	32	27	by	by	ADP
fbem-7128	32	28	the	the	DET
fbem-7128	32	29	need	need	NOUN
fbem-7128	32	30	to	to	PART
fbem-7128	32	31	maintain	maintain	VERB
fbem-7128	32	32	the	the	DET
fbem-7128	32	33	personal	personal	ADJ
fbem-7128	32	34	image	image	NOUN
fbem-7128	32	35	of	of	ADP
fbem-7128	32	36	the	the	DET
fbem-7128	32	37	company	company	NOUN
fbem-7128	32	38	's	's	PART
fbem-7128	32	39	senior	senior	ADJ
fbem-7128	32	40	management	management	NOUN
fbem-7128	32	41	or	or	CCONJ
fbem-7128	32	42	beneficial	beneficial	ADJ
fbem-7128	32	43	owners	owner	NOUN
fbem-7128	32	44	.	.	PUNCT
fbem-7128	33	1	(	(	PUNCT
fbem-7128	33	2	1	1	X
fbem-7128	33	3	)	)	PUNCT
fbem-7128	33	4	performance	performance	NOUN
fbem-7128	33	5	commitments	commitment	NOUN
fbem-7128	33	6	in	in	ADP
fbem-7128	33	7	2015	2015	NUM
fbem-7128	33	8	,	,	PUNCT
fbem-7128	33	9	xinjiang	xinjiang	PROPN
fbem-7128	33	10	hops	hop	VERB
fbem-7128	33	11	co.	co.	PROPN
fbem-7128	33	12	,ltd	,ltd	PUNCT
fbem-7128	33	13	.	.	PUNCT
fbem-7128	33	14	purchased	purchase	VERB
fbem-7128	33	15	100	100	NUM
fbem-7128	33	16	%	%	NOUN
fbem-7128	33	17	of	of	ADP
fbem-7128	33	18	readay	readay	PROPN
fbem-7128	33	19	medicine	medicine	PROPN
fbem-7128	33	20	co.	co.	PROPN
fbem-7128	33	21	,ltd	,ltd	PROPN
fbem-7128	33	22	.	.	PUNCT
fbem-7128	34	1	by	by	ADP
fbem-7128	34	2	issuing	issue	VERB
fbem-7128	34	3	shares	share	NOUN
fbem-7128	34	4	and	and	CCONJ
fbem-7128	34	5	cash	cash	NOUN
fbem-7128	34	6	payments	payment	NOUN
fbem-7128	34	7	for	for	ADP
fbem-7128	34	8	a	a	DET
fbem-7128	34	9	total	total	NOUN
fbem-7128	34	10	of	of	ADP
fbem-7128	34	11	6.127	6.127	NUM
fbem-7128	34	12	billion	billion	NUM
fbem-7128	34	13	yuan	yuan	NOUN
fbem-7128	34	14	,	,	PUNCT
fbem-7128	34	15	switching	switch	VERB
fbem-7128	34	16	to	to	ADP
fbem-7128	34	17	a	a	DET
fbem-7128	34	18	pharmaceutical	pharmaceutical	ADJ
fbem-7128	34	19	distribution	distribution	NOUN
fbem-7128	34	20	company	company	NOUN
fbem-7128	34	21	,	,	PUNCT
fbem-7128	34	22	with	with	ADP
fbem-7128	34	23	hubei	hubei	PROPN
fbem-7128	34	24	tongjitang	tongjitang	PROPN
fbem-7128	34	25	investment	investment	PROPN
fbem-7128	34	26	holding	holding	PROPN
fbem-7128	34	27	co.	co.	PROPN
fbem-7128	34	28	becoming	become	VERB
fbem-7128	34	29	its	its	PRON
fbem-7128	34	30	controlling	control	VERB
fbem-7128	34	31	shareholder	shareholder	NOUN
fbem-7128	34	32	and	and	CCONJ
fbem-7128	34	33	the	the	DET
fbem-7128	34	34	company	company	NOUN
fbem-7128	34	35	changing	change	VERB
fbem-7128	34	36	its	its	PRON
fbem-7128	34	37	name	name	NOUN
fbem-7128	34	38	to	to	ADP
fbem-7128	34	39	xinjiang	xinjiang	PROPN
fbem-7128	34	40	ready	ready	PROPN
fbem-7128	34	41	health	health	PROPN
fbem-7128	34	42	industry	industry	PROPN
fbem-7128	34	43	co.	co.	PROPN
fbem-7128	34	44	,ltd	,ltd	PROPN
fbem-7128	34	45	..	..	PUNCT
fbem-7128	34	46	company	company	NOUN
fbem-7128	34	47	successfully	successfully	ADV
fbem-7128	34	48	listed	list	VERB
fbem-7128	34	49	by	by	ADP
fbem-7128	34	50	the	the	DET
fbem-7128	34	51	shell	shell	NOUN
fbem-7128	34	52	of	of	ADP
fbem-7128	34	53	hops	hop	NOUN
fbem-7128	34	54	.	.	PUNCT
fbem-7128	35	1	among	among	ADP
fbem-7128	35	2	them	they	PRON
fbem-7128	35	3	,	,	PUNCT
fbem-7128	35	4	the	the	DET
fbem-7128	35	5	restructuring	restructure	VERB
fbem-7128	35	6	company	company	NOUN
fbem-7128	35	7	and	and	CCONJ
fbem-7128	35	8	hubei	hubei	PROPN
fbem-7128	35	9	tongjitang	tongjitang	PROPN
fbem-7128	35	10	investment	investment	PROPN
fbem-7128	35	11	holding	holding	PROPN
fbem-7128	35	12	co.	co.	PROPN
fbem-7128	35	13	signed	sign	VERB
fbem-7128	35	14	a	a	DET
fbem-7128	35	15	performance	performance	NOUN
fbem-7128	35	16	commitment	commitment	NOUN
fbem-7128	35	17	,	,	PUNCT
fbem-7128	35	18	promising	promise	VERB
fbem-7128	35	19	that	that	SCONJ
fbem-7128	35	20	readay	readay	PROPN
fbem-7128	35	21	medicine	medicine	PROPN
fbem-7128	35	22	co.	co.	PROPN
fbem-7128	35	23	,ltd	,ltd	PROPN
fbem-7128	35	24	.	.	PUNCT
fbem-7128	36	1	net	net	ADJ
fbem-7128	36	2	profit	profit	NOUN
fbem-7128	36	3	attributable	attributable	ADJ
fbem-7128	36	4	to	to	ADP
fbem-7128	36	5	shareholders	shareholder	NOUN
fbem-7128	36	6	of	of	ADP
fbem-7128	36	7	the	the	DET
fbem-7128	36	8	parent	parent	NOUN
fbem-7128	36	9	company	company	NOUN
fbem-7128	36	10	for	for	ADP
fbem-7128	36	11	the	the	DET
fbem-7128	36	12	years	year	NOUN
fbem-7128	36	13	2016	2016	NUM
fbem-7128	36	14	,	,	PUNCT
fbem-7128	36	15	2017	2017	NUM
fbem-7128	36	16	and	and	CCONJ
fbem-7128	36	17	2018	2018	NUM
fbem-7128	36	18	will	will	AUX
fbem-7128	36	19	be	be	AUX
fbem-7128	36	20	no	no	ADV
fbem-7128	36	21	less	less	ADJ
fbem-7128	36	22	than	than	ADP
fbem-7128	36	23	460	460	NUM
fbem-7128	36	24	million	million	NUM
fbem-7128	36	25	yuan	yuan	NOUN
fbem-7128	36	26	,	,	PUNCT
fbem-7128	36	27	529	529	NUM
fbem-7128	36	28	million	million	NUM
fbem-7128	36	29	yuan	yuan	NOUN
fbem-7128	36	30	and	and	CCONJ
fbem-7128	36	31	561	561	NUM
fbem-7128	36	32	million	million	NUM
fbem-7128	36	33	yuan	yuan	NOUN
fbem-7128	36	34	,	,	PUNCT
fbem-7128	36	35	respectively	respectively	ADV
fbem-7128	36	36	.	.	PUNCT
fbem-7128	37	1	figure	figure	NOUN
fbem-7128	37	2	1	1	NUM
fbem-7128	37	3	.	.	PUNCT
fbem-7128	37	4	performance	performance	NOUN
fbem-7128	37	5	commitment	commitment	NOUN
fbem-7128	37	6	completion	completion	NOUN
fbem-7128	37	7	from	from	ADP
fbem-7128	37	8	figure	figure	NOUN
fbem-7128	37	9	1	1	NUM
fbem-7128	37	10	,	,	PUNCT
fbem-7128	37	11	it	it	PRON
fbem-7128	37	12	can	can	AUX
fbem-7128	37	13	be	be	AUX
fbem-7128	37	14	seen	see	VERB
fbem-7128	37	15	that	that	SCONJ
fbem-7128	37	16	the	the	DET
fbem-7128	37	17	company	company	NOUN
fbem-7128	37	18	completed	complete	VERB
fbem-7128	37	19	the	the	DET
fbem-7128	37	20	performance	performance	NOUN
fbem-7128	37	21	promise	promise	NOUN
fbem-7128	37	22	exactly	exactly	ADV
fbem-7128	37	23	in	in	ADP
fbem-7128	37	24	the	the	DET
fbem-7128	37	25	first	first	ADJ
fbem-7128	37	26	three	three	NUM
fbem-7128	37	27	years	year	NOUN
fbem-7128	37	28	,	,	PUNCT
fbem-7128	37	29	and	and	CCONJ
fbem-7128	37	30	in	in	ADP
fbem-7128	37	31	the	the	DET
fbem-7128	37	32	first	first	ADJ
fbem-7128	37	33	year	year	NOUN
fbem-7128	37	34	after	after	ADP
fbem-7128	37	35	completing	complete	VERB
fbem-7128	37	36	the	the	DET
fbem-7128	37	37	promise	promise	NOUN
fbem-7128	37	38	,	,	PUNCT
fbem-7128	37	39	the	the	DET
fbem-7128	37	40	net	net	ADJ
fbem-7128	37	41	profit	profit	NOUN
fbem-7128	37	42	fell	fall	VERB
fbem-7128	37	43	precipitously	precipitously	ADV
fbem-7128	37	44	to	to	ADP
fbem-7128	37	45	124	124	NUM
fbem-7128	37	46	million	million	NUM
fbem-7128	37	47	yuan	yuan	NOUN
fbem-7128	37	48	,	,	PUNCT
fbem-7128	37	49	a	a	DET
fbem-7128	37	50	77	77	NUM
fbem-7128	37	51	%	%	NOUN
fbem-7128	37	52	decrease	decrease	NOUN
fbem-7128	37	53	from	from	ADP
fbem-7128	37	54	the	the	DET
fbem-7128	37	55	previous	previous	ADJ
fbem-7128	37	56	year	year	NOUN
fbem-7128	37	57	.	.	PUNCT
fbem-7128	38	1	the	the	DET
fbem-7128	38	2	explanation	explanation	NOUN
fbem-7128	38	3	given	give	VERB
fbem-7128	38	4	by	by	ADP
fbem-7128	38	5	the	the	DET
fbem-7128	38	6	company	company	NOUN
fbem-7128	38	7	is	be	AUX
fbem-7128	38	8	that	that	SCONJ
fbem-7128	38	9	in	in	ADP
fbem-7128	38	10	order	order	NOUN
fbem-7128	38	11	to	to	PART
fbem-7128	38	12	strengthen	strengthen	VERB
fbem-7128	38	13	the	the	DET
fbem-7128	38	14	management	management	NOUN
fbem-7128	38	15	of	of	ADP
fbem-7128	38	16	funds	fund	NOUN
fbem-7128	38	17	and	and	CCONJ
fbem-7128	38	18	receivables	receivables	NOUN
fbem-7128	38	19	,	,	PUNCT
fbem-7128	38	20	the	the	DET
fbem-7128	38	21	company	company	NOUN
fbem-7128	38	22	adjusted	adjust	VERB
fbem-7128	38	23	its	its	PRON
fbem-7128	38	24	business	business	NOUN
fbem-7128	38	25	model	model	NOUN
fbem-7128	38	26	by	by	ADP
fbem-7128	38	27	way	way	NOUN
fbem-7128	38	28	of	of	ADP
fbem-7128	38	29	concessions	concession	NOUN
fbem-7128	38	30	,	,	PUNCT
fbem-7128	38	31	and	and	CCONJ
fbem-7128	38	32	therefore	therefore	ADV
fbem-7128	38	33	the	the	DET
fbem-7128	38	34	revenue	revenue	NOUN
fbem-7128	38	35	recognized	recognize	VERB
fbem-7128	38	36	by	by	ADP
fbem-7128	38	37	the	the	DET
fbem-7128	38	38	net	net	ADJ
fbem-7128	38	39	method	method	NOUN
fbem-7128	38	40	fell	fall	VERB
fbem-7128	38	41	.	.	PUNCT
fbem-7128	39	1	however	however	ADV
fbem-7128	39	2	,	,	PUNCT
fbem-7128	39	3	it	it	PRON
fbem-7128	39	4	is	be	AUX
fbem-7128	39	5	really	really	ADV
fbem-7128	39	6	important	important	ADJ
fbem-7128	39	7	to	to	PART
fbem-7128	39	8	pay	pay	VERB
fbem-7128	39	9	attention	attention	NOUN
fbem-7128	39	10	to	to	ADP
fbem-7128	39	11	the	the	DET
fbem-7128	39	12	case	case	NOUN
fbem-7128	39	13	that	that	SCONJ
fbem-7128	39	14	the	the	DET
fbem-7128	39	15	operating	operate	VERB
fbem-7128	39	16	performance	performance	NOUN
fbem-7128	39	17	changes	change	NOUN
fbem-7128	39	18	immediately	immediately	ADV
fbem-7128	39	19	after	after	ADP
fbem-7128	39	20	completing	complete	VERB
fbem-7128	39	21	the	the	DET
fbem-7128	39	22	performance	performance	NOUN
fbem-7128	39	23	promise	promise	NOUN
fbem-7128	39	24	,	,	PUNCT
fbem-7128	39	25	and	and	CCONJ
fbem-7128	39	26	many	many	ADJ
fbem-7128	39	27	existing	exist	VERB
fbem-7128	39	28	fraud	fraud	NOUN
fbem-7128	39	29	cases	case	NOUN
fbem-7128	39	30	are	be	AUX
fbem-7128	39	31	related	relate	VERB
fbem-7128	39	32	to	to	ADP
fbem-7128	39	33	the	the	DET
fbem-7128	39	34	performance	performance	NOUN
fbem-7128	39	35	promise	promise	NOUN
fbem-7128	39	36	,	,	PUNCT
fbem-7128	39	37	for	for	ADP
fbem-7128	39	38	example	example	NOUN
fbem-7128	39	39	,	,	PUNCT
fbem-7128	39	40	the	the	DET
fbem-7128	39	41	case	case	NOUN
fbem-7128	39	42	of	of	ADP
fbem-7128	39	43	aerospace	aerospace	NOUN
fbem-7128	39	44	communications	communication	NOUN
fbem-7128	39	45	holdings[2	holdings[2	ADV
fbem-7128	39	46	]	]	PUNCT
fbem-7128	39	47	.	.	PUNCT
fbem-7128	40	1	the	the	DET
fbem-7128	40	2	high	high	ADJ
fbem-7128	40	3	return	return	NOUN
fbem-7128	40	4	of	of	ADP
fbem-7128	40	5	performance	performance	NOUN
fbem-7128	40	6	promises	promise	NOUN
fbem-7128	40	7	corresponds	correspond	VERB
fbem-7128	40	8	to	to	ADP
fbem-7128	40	9	high	high	ADJ
fbem-7128	40	10	risk	risk	NOUN
fbem-7128	40	11	,	,	PUNCT
fbem-7128	40	12	and	and	CCONJ
fbem-7128	40	13	companies	company	NOUN
fbem-7128	40	14	that	that	PRON
fbem-7128	40	15	are	be	AUX
fbem-7128	40	16	unable	unable	ADJ
fbem-7128	40	17	to	to	PART
fbem-7128	40	18	fulfill	fulfill	VERB
fbem-7128	40	19	their	their	PRON
fbem-7128	40	20	promises	promise	NOUN
fbem-7128	40	21	are	be	AUX
fbem-7128	40	22	likely	likely	ADJ
fbem-7128	40	23	to	to	PART
fbem-7128	40	24	avoid	avoid	VERB
fbem-7128	40	25	compensation	compensation	NOUN
fbem-7128	40	26	by	by	ADP
fbem-7128	40	27	falsifying	falsify	VERB
fbem-7128	40	28	them	they	PRON
fbem-7128	40	29	,	,	PUNCT
fbem-7128	40	30	and	and	CCONJ
fbem-7128	40	31	stakeholders	stakeholder	NOUN
fbem-7128	40	32	should	should	AUX
fbem-7128	40	33	be	be	AUX
fbem-7128	40	34	cautious	cautious	ADJ
fbem-7128	40	35	about	about	ADP
fbem-7128	40	36	such	such	ADJ
fbem-7128	40	37	cases	case	NOUN
fbem-7128	40	38	.	.	PUNCT
fbem-7128	41	1	(	(	PUNCT
fbem-7128	41	2	2	2	X
fbem-7128	41	3	)	)	PUNCT
fbem-7128	41	4	financing	financing	NOUN
fbem-7128	41	5	needs	need	NOUN
fbem-7128	41	6	in	in	ADP
fbem-7128	41	7	2018	2018	NUM
fbem-7128	41	8	,	,	PUNCT
fbem-7128	41	9	the	the	DET
fbem-7128	41	10	"	"	PUNCT
fbem-7128	41	11	china	china	PROPN
fbem-7128	41	12	'	'	PART
fbem-7128	41	13	two	two	NUM
fbem-7128	41	14	invoices	invoice	NOUN
fbem-7128	41	15	system	system	NOUN
fbem-7128	41	16	"	"	PUNCT
fbem-7128	41	17	of	of	ADP
fbem-7128	41	18	pharmaceutical	pharmaceutical	NOUN
fbem-7128	41	19	reform	reform	NOUN
fbem-7128	41	20	was	be	AUX
fbem-7128	41	21	officially	officially	ADV
fbem-7128	41	22	promoted	promote	VERB
fbem-7128	41	23	and	and	CCONJ
fbem-7128	41	24	implemented	implement	VERB
fbem-7128	41	25	,	,	PUNCT
fbem-7128	41	26	and	and	CCONJ
fbem-7128	41	27	in	in	ADP
fbem-7128	41	28	order	order	NOUN
fbem-7128	41	29	to	to	PART
fbem-7128	41	30	seize	seize	VERB
fbem-7128	41	31	the	the	DET
fbem-7128	41	32	opportunity	opportunity	NOUN
fbem-7128	41	33	of	of	ADP
fbem-7128	41	34	the	the	DET
fbem-7128	41	35	implementation	implementation	NOUN
fbem-7128	41	36	of	of	ADP
fbem-7128	41	37	the	the	DET
fbem-7128	41	38	"	"	PUNCT
fbem-7128	41	39	china	china	PROPN
fbem-7128	41	40	'	'	PART
fbem-7128	41	41	two	two	NUM
fbem-7128	41	42	invoices	invoice	NOUN
fbem-7128	41	43	system	system	NOUN
fbem-7128	41	44	"	"	PUNCT
fbem-7128	41	45	,	,	PUNCT
fbem-7128	41	46	the	the	DET
fbem-7128	41	47	company	company	NOUN
fbem-7128	41	48	broadened	broaden	VERB
fbem-7128	41	49	the	the	DET
fbem-7128	41	50	market	market	NOUN
fbem-7128	41	51	by	by	ADP
fbem-7128	41	52	continuously	continuously	ADV
fbem-7128	41	53	increasing	increase	VERB
fbem-7128	41	54	the	the	DET
fbem-7128	41	55	credit	credit	NOUN
fbem-7128	41	56	line	line	NOUN
fbem-7128	41	57	of	of	ADP
fbem-7128	41	58	customers	customer	NOUN
fbem-7128	41	59	and	and	CCONJ
fbem-7128	41	60	inventory	inventory	NOUN
fbem-7128	41	61	goods	good	NOUN
fbem-7128	41	62	,	,	PUNCT
fbem-7128	41	63	which	which	PRON
fbem-7128	41	64	led	lead	VERB
fbem-7128	41	65	to	to	ADP
fbem-7128	41	66	the	the	DET
fbem-7128	41	67	increase	increase	NOUN
fbem-7128	41	68	of	of	ADP
fbem-7128	41	69	receivables	receivables	NOUN
fbem-7128	41	70	,	,	PUNCT
fbem-7128	41	71	prepayments	prepayment	NOUN
fbem-7128	41	72	,	,	PUNCT
fbem-7128	41	73	purchase	purchase	NOUN
fbem-7128	41	74	payments	payment	NOUN
fbem-7128	41	75	and	and	CCONJ
fbem-7128	41	76	deposits[3	deposits[3	PROPN
fbem-7128	41	77	]	]	PUNCT
fbem-7128	41	78	.	.	PUNCT
fbem-7128	42	1	in	in	ADP
fbem-7128	42	2	2018	2018	NUM
fbem-7128	42	3	,	,	PUNCT
fbem-7128	42	4	accounts	account	NOUN
fbem-7128	42	5	and	and	CCONJ
fbem-7128	42	6	notes	note	NOUN
fbem-7128	42	7	receivable	receivable	NOUN
fbem-7128	42	8	increased	increase	VERB
fbem-7128	42	9	to	to	ADP
fbem-7128	42	10	3.635	3.635	NUM
fbem-7128	42	11	billion	billion	NUM
fbem-7128	42	12	yuan	yuan	NOUN
fbem-7128	42	13	,	,	PUNCT
fbem-7128	42	14	up	up	ADV
fbem-7128	42	15	1.227	1.227	NUM
fbem-7128	42	16	billion	billion	NUM
fbem-7128	42	17	yuan	yuan	NOUN
fbem-7128	42	18	from	from	ADP
fbem-7128	42	19	the	the	DET
fbem-7128	42	20	previous	previous	ADJ
fbem-7128	42	21	year	year	NOUN
fbem-7128	42	22	,	,	PUNCT
fbem-7128	42	23	and	and	CCONJ
fbem-7128	42	24	prepayments	prepayment	NOUN
fbem-7128	42	25	increased	increase	VERB
fbem-7128	42	26	to	to	ADP
fbem-7128	42	27	525	525	NUM
fbem-7128	42	28	million	million	NUM
fbem-7128	42	29	yuan	yuan	NOUN
fbem-7128	42	30	,	,	PUNCT
fbem-7128	42	31	up	up	ADV
fbem-7128	42	32	291	291	NUM
fbem-7128	42	33	million	million	NUM
fbem-7128	42	34	yuan	yuan	NOUN
fbem-7128	42	35	from	from	ADP
fbem-7128	42	36	the	the	DET
fbem-7128	42	37	previous	previous	ADJ
fbem-7128	42	38	year	year	NOUN
fbem-7128	42	39	.	.	PUNCT
fbem-7128	43	1	in	in	ADP
fbem-7128	43	2	addition	addition	NOUN
fbem-7128	43	3	,	,	PUNCT
fbem-7128	43	4	in	in	ADP
fbem-7128	43	5	order	order	NOUN
fbem-7128	43	6	to	to	PART
fbem-7128	43	7	solve	solve	VERB
fbem-7128	43	8	the	the	DET
fbem-7128	43	9	capital	capital	NOUN
fbem-7128	43	10	problem	problem	NOUN
fbem-7128	43	11	,	,	PUNCT
fbem-7128	43	12	the	the	DET
fbem-7128	43	13	company	company	NOUN
fbem-7128	43	14	has	have	AUX
fbem-7128	43	15	also	also	ADV
fbem-7128	43	16	raised	raise	VERB
fbem-7128	43	17	debt	debt	NOUN
fbem-7128	43	18	several	several	ADJ
fbem-7128	43	19	times	time	NOUN
fbem-7128	43	20	in	in	ADP
fbem-7128	43	21	recent	recent	ADJ
fbem-7128	43	22	years	year	NOUN
fbem-7128	43	23	,	,	PUNCT
fbem-7128	43	24	and	and	CCONJ
fbem-7128	43	25	the	the	DET
fbem-7128	43	26	amount	amount	NOUN
fbem-7128	43	27	of	of	ADP
fbem-7128	43	28	borrowing	borrowing	NOUN
fbem-7128	43	29	has	have	AUX
fbem-7128	43	30	been	be	AUX
fbem-7128	43	31	rising	rise	VERB
fbem-7128	43	32	year	year	NOUN
fbem-7128	43	33	by	by	ADP
fbem-7128	43	34	year	year	NOUN
fbem-7128	43	35	.	.	PUNCT
fbem-7128	44	1	as	as	SCONJ
fbem-7128	44	2	seen	see	VERB
fbem-7128	44	3	in	in	ADP
fbem-7128	44	4	figure	figure	NOUN
fbem-7128	44	5	2	2	NUM
fbem-7128	44	6	,	,	PUNCT
fbem-7128	44	7	by	by	ADP
fbem-7128	44	8	2019	2019	NUM
fbem-7128	44	9	,	,	PUNCT
fbem-7128	44	10	the	the	DET
fbem-7128	44	11	company	company	NOUN
fbem-7128	44	12	's	's	PART
fbem-7128	44	13	short	short	ADJ
fbem-7128	44	14	-	-	PUNCT
fbem-7128	44	15	term	term	NOUN
fbem-7128	44	16	borrowings	borrowing	NOUN
fbem-7128	44	17	increased	increase	VERB
fbem-7128	44	18	to	to	ADP
fbem-7128	44	19	725	725	NUM
fbem-7128	44	20	million	million	NUM
fbem-7128	44	21	yuan	yuan	NOUN
fbem-7128	44	22	and	and	CCONJ
fbem-7128	44	23	another	another	DET
fbem-7128	44	24	313	313	NUM
fbem-7128	44	25	million	million	NUM
fbem-7128	44	26	yuan	yuan	NOUN
fbem-7128	44	27	of	of	ADP
fbem-7128	44	28	borrowings	borrowing	NOUN
fbem-7128	44	29	were	be	AUX
fbem-7128	44	30	overdue	overdue	ADJ
fbem-7128	44	31	that	that	DET
fbem-7128	44	32	year	year	NOUN
fbem-7128	44	33	.	.	PUNCT
fbem-7128	45	1	finally	finally	ADV
fbem-7128	45	2	,	,	PUNCT
fbem-7128	45	3	the	the	DET
fbem-7128	45	4	company	company	NOUN
fbem-7128	45	5	also	also	ADV
fbem-7128	45	6	postponed	postpone	VERB
fbem-7128	45	7	the	the	DET
fbem-7128	45	8	2015	2015	NUM
fbem-7128	45	9	project	project	NOUN
fbem-7128	45	10	several	several	ADJ
fbem-7128	45	11	times	time	NOUN
fbem-7128	45	12	and	and	CCONJ
fbem-7128	45	13	used	use	VERB
fbem-7128	45	14	the	the	DET
fbem-7128	45	15	funds	fund	NOUN
fbem-7128	45	16	raised	raise	VERB
fbem-7128	45	17	for	for	ADP
fbem-7128	45	18	daily	daily	ADJ
fbem-7128	45	19	operations	operation	NOUN
fbem-7128	45	20	.	.	PUNCT
fbem-7128	46	1	as	as	ADP
fbem-7128	46	2	a	a	DET
fbem-7128	46	3	result	result	NOUN
fbem-7128	46	4	,	,	PUNCT
fbem-7128	46	5	the	the	DET
fbem-7128	46	6	company	company	NOUN
fbem-7128	46	7	is	be	AUX
fbem-7128	46	8	under	under	ADP
fbem-7128	46	9	financial	financial	ADJ
fbem-7128	46	10	pressure	pressure	NOUN
fbem-7128	46	11	and	and	CCONJ
fbem-7128	46	12	has	have	VERB
fbem-7128	46	13	the	the	DET
fbem-7128	46	14	necessary	necessary	ADJ
fbem-7128	46	15	financing	financing	NOUN
fbem-7128	46	16	needs	need	NOUN
fbem-7128	46	17	.	.	PUNCT
fbem-7128	47	1	the	the	DET
fbem-7128	47	2	financing	financing	NOUN
fbem-7128	47	3	opportunity	opportunity	NOUN
fbem-7128	47	4	was	be	AUX
fbem-7128	47	5	obtained	obtain	VERB
fbem-7128	47	6	by	by	ADP
fbem-7128	47	7	fabricating	fabricate	VERB
fbem-7128	47	8	false	false	ADJ
fbem-7128	47	9	data	datum	NOUN
fbem-7128	47	10	if	if	SCONJ
fbem-7128	47	11	the	the	DET
fbem-7128	47	12	financing	financing	NOUN
fbem-7128	47	13	conditions	condition	NOUN
fbem-7128	47	14	were	be	AUX
fbem-7128	47	15	not	not	PART
fbem-7128	47	16	met	meet	VERB
fbem-7128	47	17	.	.	PUNCT
fbem-7128	48	1	4.76	4.76	NUM
fbem-7128	48	2	5.32	5.32	NUM
fbem-7128	48	3	5.64	5.64	NUM
fbem-7128	48	4	1.24	1.24	NUM
fbem-7128	48	5	4.6	4.6	NUM
fbem-7128	48	6	5.29	5.29	NUM
fbem-7128	48	7	5.61	5.61	NUM
fbem-7128	48	8	0	0	NUM
fbem-7128	48	9	1	1	NUM
fbem-7128	48	10	2	2	NUM
fbem-7128	48	11	3	3	NUM
fbem-7128	48	12	4	4	NUM
fbem-7128	48	13	5	5	NUM
fbem-7128	48	14	6	6	NUM
fbem-7128	48	15	2016	2016	NUM
fbem-7128	48	16	2017	2017	NUM
fbem-7128	48	17	2018	2018	NUM
fbem-7128	48	18	2019	2019	NUM
fbem-7128	48	19	u	u	NOUN
fbem-7128	48	20	n	n	ADV
fbem-7128	48	21	it	it	PRON
fbem-7128	48	22	(	(	PUNCT
fbem-7128	48	23	b	b	X
fbem-7128	48	24	il	il	PROPN
fbem-7128	48	25	li	li	PROPN
fbem-7128	48	26	o	o	PROPN
fbem-7128	48	27	n	n	CCONJ
fbem-7128	48	28	y	y	PROPN
fbem-7128	48	29	u	u	NOUN
fbem-7128	48	30	an	an	PRON
fbem-7128	48	31	)	)	PUNCT
fbem-7128	48	32	net	net	ADJ
fbem-7128	48	33	profit	profit	NOUN
fbem-7128	48	34	performance	performance	NOUN
fbem-7128	48	35	commitment	commitment	NOUN
fbem-7128	48	36	amount	amount	NOUN
fbem-7128	48	37	136	136	NUM
fbem-7128	48	38	3.71	3.71	NUM
fbem-7128	48	39	2.88	2.88	NUM
fbem-7128	48	40	5.88	5.88	NUM
fbem-7128	48	41	7.25	7.25	NUM
fbem-7128	48	42	0	0	NUM
fbem-7128	48	43	1	1	NUM
fbem-7128	48	44	2	2	NUM
fbem-7128	48	45	3	3	NUM
fbem-7128	48	46	4	4	NUM
fbem-7128	48	47	5	5	NUM
fbem-7128	48	48	6	6	NUM
fbem-7128	48	49	7	7	NUM
fbem-7128	48	50	8	8	NUM
fbem-7128	48	51	2016	2016	NUM
fbem-7128	48	52	2017	2017	NUM
fbem-7128	48	53	2018	2018	NUM
fbem-7128	48	54	2019	2019	NUM
fbem-7128	48	55	u	u	NOUN
fbem-7128	48	56	n	n	ADV
fbem-7128	48	57	it	it	PRON
fbem-7128	48	58	(	(	PUNCT
fbem-7128	48	59	b	b	X
fbem-7128	48	60	il	il	PROPN
fbem-7128	48	61	li	li	PROPN
fbem-7128	48	62	o	o	PROPN
fbem-7128	48	63	n	n	CCONJ
fbem-7128	48	64	y	y	PROPN
fbem-7128	48	65	u	u	NOUN
fbem-7128	48	66	an	an	DET
fbem-7128	48	67	)	)	PUNCT
fbem-7128	48	68	figure	figure	NOUN
fbem-7128	48	69	2	2	NUM
fbem-7128	48	70	.	.	PUNCT
fbem-7128	48	71	short	short	ADJ
fbem-7128	48	72	-	-	PUNCT
fbem-7128	48	73	term	term	NOUN
fbem-7128	48	74	borrowing	borrowing	NOUN
fbem-7128	48	75	3.2	3.2	NUM
fbem-7128	48	76	.	.	PUNCT
fbem-7128	49	1	opportunity	opportunity	NOUN
fbem-7128	49	2	opportunity	opportunity	NOUN
fbem-7128	49	3	refers	refer	VERB
fbem-7128	49	4	to	to	ADP
fbem-7128	49	5	the	the	DET
fbem-7128	49	6	chance	chance	NOUN
fbem-7128	49	7	to	to	PART
fbem-7128	49	8	cover	cover	VERB
fbem-7128	49	9	up	up	ADP
fbem-7128	49	10	the	the	DET
fbem-7128	49	11	fraud	fraud	NOUN
fbem-7128	49	12	and	and	CCONJ
fbem-7128	49	13	escape	escape	VERB
fbem-7128	49	14	from	from	ADP
fbem-7128	49	15	the	the	DET
fbem-7128	49	16	regulatory	regulatory	ADJ
fbem-7128	49	17	authorities	authority	NOUN
fbem-7128	49	18	.	.	PUNCT
fbem-7128	50	1	opportunities	opportunity	NOUN
fbem-7128	50	2	exist	exist	VERB
fbem-7128	50	3	to	to	PART
fbem-7128	50	4	enable	enable	VERB
fbem-7128	50	5	fraudulent	fraudulent	ADJ
fbem-7128	50	6	motives	motive	NOUN
fbem-7128	50	7	,	,	PUNCT
fbem-7128	50	8	including	include	VERB
fbem-7128	50	9	deficiencies	deficiency	NOUN
fbem-7128	50	10	in	in	ADP
fbem-7128	50	11	internal	internal	ADJ
fbem-7128	50	12	control	control	NOUN
fbem-7128	50	13	,	,	PUNCT
fbem-7128	50	14	information	information	NOUN
fbem-7128	50	15	asymmetry	asymmetry	NOUN
fbem-7128	50	16	,	,	PUNCT
fbem-7128	50	17	inadequate	inadequate	ADJ
fbem-7128	50	18	accounting	accounting	NOUN
fbem-7128	50	19	and	and	CCONJ
fbem-7128	50	20	auditing	auditing	NOUN
fbem-7128	50	21	systems	system	NOUN
fbem-7128	50	22	,	,	PUNCT
fbem-7128	50	23	inadequate	inadequate	ADJ
fbem-7128	50	24	penalties	penalty	NOUN
fbem-7128	50	25	,	,	PUNCT
fbem-7128	50	26	quality	quality	NOUN
fbem-7128	50	27	of	of	ADP
fbem-7128	50	28	work	work	NOUN
fbem-7128	50	29	not	not	PART
fbem-7128	50	30	easily	easily	ADV
fbem-7128	50	31	assessed	assess	VERB
fbem-7128	50	32	,	,	PUNCT
fbem-7128	50	33	ignorance	ignorance	NOUN
fbem-7128	50	34	or	or	CCONJ
fbem-7128	50	35	incompetence	incompetence	NOUN
fbem-7128	50	36	.	.	PUNCT
fbem-7128	51	1	(	(	PUNCT
fbem-7128	51	2	1	1	X
fbem-7128	51	3	)	)	PUNCT
fbem-7128	51	4	internal	internal	ADJ
fbem-7128	51	5	factors	factor	NOUN
fbem-7128	51	6	first	first	ADV
fbem-7128	51	7	,	,	PUNCT
fbem-7128	51	8	the	the	DET
fbem-7128	51	9	absolute	absolute	ADJ
fbem-7128	51	10	control	control	NOUN
fbem-7128	51	11	of	of	ADP
fbem-7128	51	12	"	"	PUNCT
fbem-7128	51	13	ownership	ownership	NOUN
fbem-7128	51	14	structure	structure	NOUN
fbem-7128	51	15	"	"	PUNCT
fbem-7128	51	16	leads	lead	VERB
fbem-7128	51	17	to	to	ADP
fbem-7128	51	18	poor	poor	ADJ
fbem-7128	51	19	equity	equity	NOUN
fbem-7128	51	20	checks	check	NOUN
fbem-7128	51	21	and	and	CCONJ
fbem-7128	51	22	balances	balance	NOUN
fbem-7128	51	23	in	in	ADP
fbem-7128	51	24	the	the	DET
fbem-7128	51	25	company	company	NOUN
fbem-7128	51	26	,	,	PUNCT
fbem-7128	51	27	which	which	PRON
fbem-7128	51	28	provides	provide	VERB
fbem-7128	51	29	opportunities	opportunity	NOUN
fbem-7128	51	30	for	for	ADP
fbem-7128	51	31	financial	financial	ADJ
fbem-7128	51	32	fraud[4	fraud[4	NOUN
fbem-7128	51	33	]	]	PUNCT
fbem-7128	51	34	.	.	PUNCT
fbem-7128	52	1	as	as	SCONJ
fbem-7128	52	2	shown	show	VERB
fbem-7128	52	3	in	in	ADP
fbem-7128	52	4	figure3	figure3	PROPN
fbem-7128	52	5	,	,	PUNCT
fbem-7128	52	6	hubei	hubei	PROPN
fbem-7128	52	7	tongjitang	tongjitang	PROPN
fbem-7128	52	8	investment	investment	PROPN
fbem-7128	52	9	holding	holding	PROPN
fbem-7128	52	10	co.	co.	PROPN
fbem-7128	52	11	directly	directly	ADV
fbem-7128	52	12	holds	hold	VERB
fbem-7128	52	13	31.72	31.72	NUM
fbem-7128	52	14	%	%	NOUN
fbem-7128	52	15	of	of	ADP
fbem-7128	52	16	the	the	DET
fbem-7128	52	17	company	company	NOUN
fbem-7128	52	18	's	's	PART
fbem-7128	52	19	equity	equity	NOUN
fbem-7128	52	20	,	,	PUNCT
fbem-7128	52	21	and	and	CCONJ
fbem-7128	52	22	indirectly	indirectly	ADV
fbem-7128	52	23	holds	hold	VERB
fbem-7128	52	24	7.67	7.67	NUM
fbem-7128	52	25	%	%	NOUN
fbem-7128	52	26	of	of	ADP
fbem-7128	52	27	the	the	DET
fbem-7128	52	28	company	company	NOUN
fbem-7128	52	29	's	's	PART
fbem-7128	52	30	equity	equity	NOUN
fbem-7128	52	31	through	through	ADP
fbem-7128	52	32	derui	derui	PROPN
fbem-7128	52	33	wanfeng	wanfeng	PROPN
fbem-7128	52	34	,	,	PUNCT
fbem-7128	52	35	holding	hold	VERB
fbem-7128	52	36	a	a	DET
fbem-7128	52	37	total	total	NOUN
fbem-7128	52	38	of	of	ADP
fbem-7128	52	39	39.38	39.38	NUM
fbem-7128	52	40	%	%	NOUN
fbem-7128	52	41	of	of	ADP
fbem-7128	52	42	the	the	DET
fbem-7128	52	43	company	company	NOUN
fbem-7128	52	44	's	's	PART
fbem-7128	52	45	equity	equity	NOUN
fbem-7128	52	46	,	,	PUNCT
fbem-7128	52	47	which	which	PRON
fbem-7128	52	48	is	be	AUX
fbem-7128	52	49	the	the	DET
fbem-7128	52	50	controlling	control	VERB
fbem-7128	52	51	shareholder	shareholder	NOUN
fbem-7128	52	52	of	of	ADP
fbem-7128	52	53	the	the	DET
fbem-7128	52	54	company	company	NOUN
fbem-7128	52	55	.	.	PUNCT
fbem-7128	53	1	meihua	meihua	PROPN
fbem-7128	53	2	zhang	zhang	PROPN
fbem-7128	53	3	and	and	CCONJ
fbem-7128	53	4	qing	qing	PROPN
fbem-7128	53	5	li	li	PROPN
fbem-7128	53	6	(	(	PUNCT
fbem-7128	53	7	wife	wife	NOUN
fbem-7128	53	8	)	)	PUNCT
fbem-7128	53	9	jointly	jointly	ADV
fbem-7128	53	10	hold	hold	VERB
fbem-7128	53	11	92.33	92.33	NUM
fbem-7128	53	12	%	%	NOUN
fbem-7128	53	13	of	of	ADP
fbem-7128	53	14	hubei	hubei	PROPN
fbem-7128	53	15	tongjitang	tongjitang	PROPN
fbem-7128	53	16	investment	investment	PROPN
fbem-7128	53	17	holding	holding	PROPN
fbem-7128	53	18	co.	co.	PROPN
fbem-7128	53	19	,	,	PUNCT
fbem-7128	53	20	making	make	VERB
fbem-7128	53	21	them	they	PRON
fbem-7128	53	22	the	the	DET
fbem-7128	53	23	controlling	control	VERB
fbem-7128	53	24	persons	person	NOUN
fbem-7128	53	25	of	of	ADP
fbem-7128	53	26	the	the	DET
fbem-7128	53	27	company	company	NOUN
fbem-7128	53	28	.	.	PUNCT
fbem-7128	54	1	in	in	ADP
fbem-7128	54	2	addition	addition	NOUN
fbem-7128	54	3	,	,	PUNCT
fbem-7128	54	4	meihua	meihua	PROPN
fbem-7128	54	5	zhang	zhang	PROPN
fbem-7128	54	6	is	be	AUX
fbem-7128	54	7	also	also	ADV
fbem-7128	54	8	the	the	DET
fbem-7128	54	9	chairman	chairman	NOUN
fbem-7128	54	10	of	of	ADP
fbem-7128	54	11	the	the	DET
fbem-7128	54	12	company	company	NOUN
fbem-7128	54	13	and	and	CCONJ
fbem-7128	54	14	qing	qing	PROPN
fbem-7128	54	15	li	li	PROPN
fbem-7128	54	16	is	be	AUX
fbem-7128	54	17	the	the	DET
fbem-7128	54	18	vice	vice	NOUN
fbem-7128	54	19	chairman	chairman	NOUN
fbem-7128	54	20	and	and	CCONJ
fbem-7128	54	21	general	general	ADJ
fbem-7128	54	22	manager	manager	NOUN
fbem-7128	54	23	.	.	PUNCT
fbem-7128	55	1	it	it	PRON
fbem-7128	55	2	can	can	AUX
fbem-7128	55	3	be	be	AUX
fbem-7128	55	4	seen	see	VERB
fbem-7128	55	5	that	that	SCONJ
fbem-7128	55	6	the	the	DET
fbem-7128	55	7	husband	husband	NOUN
fbem-7128	55	8	and	and	CCONJ
fbem-7128	55	9	wife	wife	NOUN
fbem-7128	55	10	have	have	VERB
fbem-7128	55	11	high	high	ADJ
fbem-7128	55	12	control	control	NOUN
fbem-7128	55	13	over	over	ADP
fbem-7128	55	14	the	the	DET
fbem-7128	55	15	company	company	NOUN
fbem-7128	55	16	and	and	CCONJ
fbem-7128	55	17	are	be	AUX
fbem-7128	55	18	in	in	ADP
fbem-7128	55	19	charge	charge	NOUN
fbem-7128	55	20	of	of	ADP
fbem-7128	55	21	the	the	DET
fbem-7128	55	22	company	company	NOUN
fbem-7128	55	23	's	's	PART
fbem-7128	55	24	management	management	NOUN
fbem-7128	55	25	and	and	CCONJ
fbem-7128	55	26	major	major	ADJ
fbem-7128	55	27	decisions	decision	NOUN
fbem-7128	55	28	.	.	PUNCT
fbem-7128	56	1	figure	figure	VERB
fbem-7128	56	2	3	3	NUM
fbem-7128	56	3	.	.	PUNCT
fbem-7128	56	4	holdings	holding	NOUN
fbem-7128	56	5	in	in	ADP
fbem-7128	56	6	2016	2016	NUM
fbem-7128	56	7	second	second	ADJ
fbem-7128	56	8	,	,	PUNCT
fbem-7128	56	9	the	the	DET
fbem-7128	56	10	internal	internal	ADJ
fbem-7128	56	11	control	control	NOUN
fbem-7128	56	12	failed	fail	VERB
fbem-7128	56	13	.	.	PUNCT
fbem-7128	57	1	2019	2019	NUM
fbem-7128	57	2	-	-	SYM
fbem-7128	57	3	2020	2020	NUM
fbem-7128	57	4	,	,	PUNCT
fbem-7128	57	5	the	the	DET
fbem-7128	57	6	company	company	NOUN
fbem-7128	57	7	's	's	PART
fbem-7128	57	8	internal	internal	ADJ
fbem-7128	57	9	control	control	NOUN
fbem-7128	57	10	audit	audit	NOUN
fbem-7128	57	11	report	report	NOUN
fbem-7128	57	12	was	be	AUX
fbem-7128	57	13	issued	issue	VERB
fbem-7128	57	14	with	with	ADP
fbem-7128	57	15	an	an	DET
fbem-7128	57	16	unavailable	unavailable	ADJ
fbem-7128	57	17	opinion	opinion	NOUN
fbem-7128	57	18	,	,	PUNCT
fbem-7128	57	19	pointing	point	VERB
fbem-7128	57	20	out	out	ADP
fbem-7128	57	21	that	that	SCONJ
fbem-7128	57	22	the	the	DET
fbem-7128	57	23	company	company	NOUN
fbem-7128	57	24	and	and	CCONJ
fbem-7128	57	25	its	its	PRON
fbem-7128	57	26	subsidiaries	subsidiary	NOUN
fbem-7128	57	27	had	have	VERB
fbem-7128	57	28	significant	significant	ADJ
fbem-7128	57	29	deficiencies	deficiency	NOUN
fbem-7128	57	30	in	in	ADP
fbem-7128	57	31	funding	funding	NOUN
fbem-7128	57	32	activities	activity	NOUN
fbem-7128	57	33	,	,	PUNCT
fbem-7128	57	34	procurement	procurement	NOUN
fbem-7128	57	35	and	and	CCONJ
fbem-7128	57	36	sales	sale	NOUN
fbem-7128	57	37	operations	operation	NOUN
fbem-7128	57	38	,	,	PUNCT
fbem-7128	57	39	asset	asset	NOUN
fbem-7128	57	40	management	management	NOUN
fbem-7128	57	41	and	and	CCONJ
fbem-7128	57	42	accounting	accounting	NOUN
fbem-7128	57	43	,	,	PUNCT
fbem-7128	57	44	and	and	CCONJ
fbem-7128	57	45	financial	financial	ADJ
fbem-7128	57	46	reporting	reporting	NOUN
fbem-7128	57	47	.	.	PUNCT
fbem-7128	58	1	meanwhile	meanwhile	ADV
fbem-7128	58	2	,	,	PUNCT
fbem-7128	58	3	there	there	PRON
fbem-7128	58	4	were	be	VERB
fbem-7128	58	5	cases	case	NOUN
fbem-7128	58	6	of	of	ADP
fbem-7128	58	7	non	non	ADJ
fbem-7128	58	8	-	-	ADJ
fbem-7128	58	9	operating	operating	ADJ
fbem-7128	58	10	capital	capital	NOUN
fbem-7128	58	11	appropriation	appropriation	NOUN
fbem-7128	58	12	by	by	ADP
fbem-7128	58	13	controlling	control	VERB
fbem-7128	58	14	shareholders	shareholder	NOUN
fbem-7128	58	15	and	and	CCONJ
fbem-7128	58	16	abnormal	abnormal	ADJ
fbem-7128	58	17	capital	capital	NOUN
fbem-7128	58	18	transactions	transaction	NOUN
fbem-7128	58	19	,	,	PUNCT
fbem-7128	58	20	indicating	indicate	VERB
fbem-7128	58	21	that	that	SCONJ
fbem-7128	58	22	the	the	DET
fbem-7128	58	23	company	company	NOUN
fbem-7128	58	24	did	do	AUX
fbem-7128	58	25	not	not	PART
fbem-7128	58	26	disclose	disclose	VERB
fbem-7128	58	27	or	or	CCONJ
fbem-7128	58	28	deliberately	deliberately	ADV
fbem-7128	58	29	did	do	AUX
fbem-7128	58	30	not	not	PART
fbem-7128	58	31	disclose	disclose	VERB
fbem-7128	58	32	related	related	ADJ
fbem-7128	58	33	party	party	NOUN
fbem-7128	58	34	capital	capital	NOUN
fbem-7128	58	35	transactions	transaction	NOUN
fbem-7128	58	36	in	in	ADP
fbem-7128	58	37	a	a	DET
fbem-7128	58	38	timely	timely	ADJ
fbem-7128	58	39	manner	manner	NOUN
fbem-7128	58	40	and	and	CCONJ
fbem-7128	58	41	the	the	DET
fbem-7128	58	42	matters	matter	NOUN
fbem-7128	58	43	were	be	AUX
fbem-7128	58	44	not	not	PART
fbem-7128	58	45	approved	approve	VERB
fbem-7128	58	46	by	by	ADP
fbem-7128	58	47	the	the	DET
fbem-7128	58	48	shareholders	shareholder	NOUN
fbem-7128	58	49	'	'	PART
fbem-7128	58	50	meeting	meeting	NOUN
fbem-7128	58	51	and	and	CCONJ
fbem-7128	58	52	board	board	NOUN
fbem-7128	58	53	of	of	ADP
fbem-7128	58	54	directors	director	NOUN
fbem-7128	58	55	'	'	PART
fbem-7128	58	56	consideration	consideration	NOUN
fbem-7128	58	57	procedures	procedure	NOUN
fbem-7128	58	58	.	.	PUNCT
fbem-7128	59	1	in	in	ADP
fbem-7128	59	2	addition	addition	NOUN
fbem-7128	59	3	,	,	PUNCT
fbem-7128	59	4	seven	seven	NUM
fbem-7128	59	5	directors	director	NOUN
fbem-7128	59	6	of	of	ADP
fbem-7128	59	7	the	the	DET
fbem-7128	59	8	company	company	NOUN
fbem-7128	59	9	have	have	AUX
fbem-7128	59	10	left	leave	VERB
fbem-7128	59	11	one	one	NUM
fbem-7128	59	12	after	after	ADP
fbem-7128	59	13	another	another	PRON
fbem-7128	59	14	since	since	SCONJ
fbem-7128	59	15	2020	2020	NUM
fbem-7128	59	16	,	,	PUNCT
fbem-7128	59	17	which	which	PRON
fbem-7128	59	18	can	can	AUX
fbem-7128	59	19	be	be	AUX
fbem-7128	59	20	guessed	guess	VERB
fbem-7128	59	21	that	that	SCONJ
fbem-7128	59	22	the	the	DET
fbem-7128	59	23	company	company	NOUN
fbem-7128	59	24	has	have	VERB
fbem-7128	59	25	serious	serious	ADJ
fbem-7128	59	26	internal	internal	ADJ
fbem-7128	59	27	problems	problem	NOUN
fbem-7128	59	28	.	.	PUNCT
fbem-7128	60	1	(	(	PUNCT
fbem-7128	60	2	2	2	X
fbem-7128	60	3	)	)	PUNCT
fbem-7128	60	4	external	external	ADJ
fbem-7128	60	5	factors	factor	NOUN
fbem-7128	60	6	one	one	NUM
fbem-7128	60	7	of	of	ADP
fbem-7128	60	8	them	they	PRON
fbem-7128	60	9	is	be	AUX
fbem-7128	60	10	the	the	DET
fbem-7128	60	11	auditors	auditor	NOUN
fbem-7128	60	12	'	'	PART
fbem-7128	60	13	failure	failure	NOUN
fbem-7128	60	14	to	to	PART
fbem-7128	60	15	perform	perform	VERB
fbem-7128	60	16	their	their	PRON
fbem-7128	60	17	duties	duty	NOUN
fbem-7128	60	18	.	.	PUNCT
fbem-7128	61	1	the	the	DET
fbem-7128	61	2	company	company	NOUN
fbem-7128	61	3	started	start	VERB
fbem-7128	61	4	fraud	fraud	NOUN
fbem-7128	61	5	from	from	ADP
fbem-7128	61	6	2016	2016	NUM
fbem-7128	61	7	,	,	PUNCT
fbem-7128	61	8	and	and	CCONJ
fbem-7128	61	9	the	the	DET
fbem-7128	61	10	sse	sse	NOUN
fbem-7128	61	11	has	have	AUX
fbem-7128	61	12	asked	ask	VERB
fbem-7128	61	13	137	137	NUM
fbem-7128	61	14	the	the	DET
fbem-7128	61	15	company	company	NOUN
fbem-7128	61	16	several	several	ADJ
fbem-7128	61	17	times	time	NOUN
fbem-7128	61	18	about	about	ADP
fbem-7128	61	19	the	the	DET
fbem-7128	61	20	increase	increase	NOUN
fbem-7128	61	21	of	of	ADP
fbem-7128	61	22	revenue	revenue	NOUN
fbem-7128	61	23	but	but	CCONJ
fbem-7128	61	24	not	not	PART
fbem-7128	61	25	profit	profit	NOUN
fbem-7128	61	26	and	and	CCONJ
fbem-7128	61	27	the	the	DET
fbem-7128	61	28	completion	completion	NOUN
fbem-7128	61	29	of	of	ADP
fbem-7128	61	30	performance	performance	NOUN
fbem-7128	61	31	promise	promise	NOUN
fbem-7128	61	32	.	.	PUNCT
fbem-7128	62	1	the	the	DET
fbem-7128	62	2	auditor	auditor	NOUN
fbem-7128	62	3	should	should	AUX
fbem-7128	62	4	have	have	AUX
fbem-7128	62	5	been	be	AUX
fbem-7128	62	6	cautious	cautious	ADJ
fbem-7128	62	7	about	about	ADP
fbem-7128	62	8	this	this	PRON
fbem-7128	62	9	and	and	CCONJ
fbem-7128	62	10	further	far	ADV
fbem-7128	62	11	focused	focus	VERB
fbem-7128	62	12	on	on	ADP
fbem-7128	62	13	verifying	verify	VERB
fbem-7128	62	14	the	the	DET
fbem-7128	62	15	relevant	relevant	ADJ
fbem-7128	62	16	information	information	NOUN
fbem-7128	62	17	.	.	PUNCT
fbem-7128	63	1	however	however	ADV
fbem-7128	63	2	,	,	PUNCT
fbem-7128	63	3	after	after	ADP
fbem-7128	63	4	conducting	conduct	VERB
fbem-7128	63	5	a	a	DET
fbem-7128	63	6	series	series	NOUN
fbem-7128	63	7	of	of	ADP
fbem-7128	63	8	audit	audit	NOUN
fbem-7128	63	9	procedures	procedure	NOUN
fbem-7128	63	10	,	,	PUNCT
fbem-7128	63	11	the	the	DET
fbem-7128	63	12	auditors	auditor	NOUN
fbem-7128	63	13	agreed	agree	VERB
fbem-7128	63	14	with	with	ADP
fbem-7128	63	15	the	the	DET
fbem-7128	63	16	explanations	explanation	NOUN
fbem-7128	63	17	given	give	VERB
fbem-7128	63	18	by	by	ADP
fbem-7128	63	19	the	the	DET
fbem-7128	63	20	company	company	NOUN
fbem-7128	63	21	as	as	ADV
fbem-7128	63	22	well	well	ADV
fbem-7128	63	23	as	as	ADP
fbem-7128	63	24	the	the	DET
fbem-7128	63	25	responses	response	NOUN
fbem-7128	63	26	.	.	PUNCT
fbem-7128	64	1	it	it	PRON
fbem-7128	64	2	was	be	AUX
fbem-7128	64	3	only	only	ADV
fbem-7128	64	4	after	after	SCONJ
fbem-7128	64	5	the	the	DET
fbem-7128	64	6	csrc	csrc	NOUN
fbem-7128	64	7	intervened	intervene	VERB
fbem-7128	64	8	in	in	ADP
fbem-7128	64	9	the	the	DET
fbem-7128	64	10	investigation	investigation	NOUN
fbem-7128	64	11	in	in	ADP
fbem-7128	64	12	2020	2020	NUM
fbem-7128	64	13	that	that	PRON
fbem-7128	64	14	the	the	DET
fbem-7128	64	15	firm	firm	NOUN
fbem-7128	64	16	issued	issue	VERB
fbem-7128	64	17	an	an	DET
fbem-7128	64	18	unavailable	unavailable	ADJ
fbem-7128	64	19	opinion	opinion	NOUN
fbem-7128	64	20	on	on	ADP
fbem-7128	64	21	the	the	DET
fbem-7128	64	22	2019	2019	NUM
fbem-7128	64	23	annual	annual	ADJ
fbem-7128	64	24	report	report	NOUN
fbem-7128	64	25	.	.	PUNCT
fbem-7128	65	1	before	before	ADP
fbem-7128	65	2	that	that	PRON
fbem-7128	65	3	,	,	PUNCT
fbem-7128	65	4	the	the	DET
fbem-7128	65	5	auditors	auditor	NOUN
fbem-7128	65	6	,	,	PUNCT
fbem-7128	65	7	who	who	PRON
fbem-7128	65	8	are	be	AUX
fbem-7128	65	9	the	the	DET
fbem-7128	65	10	most	most	ADV
fbem-7128	65	11	familiar	familiar	ADJ
fbem-7128	65	12	with	with	ADP
fbem-7128	65	13	the	the	DET
fbem-7128	65	14	company	company	NOUN
fbem-7128	65	15	's	's	PART
fbem-7128	65	16	situation	situation	NOUN
fbem-7128	65	17	,	,	PUNCT
fbem-7128	65	18	did	do	AUX
fbem-7128	65	19	not	not	PART
fbem-7128	65	20	find	find	VERB
fbem-7128	65	21	any	any	DET
fbem-7128	65	22	problems	problem	NOUN
fbem-7128	65	23	at	at	ADV
fbem-7128	65	24	all	all	ADV
fbem-7128	65	25	.	.	PUNCT
fbem-7128	66	1	second	second	ADV
fbem-7128	66	2	,	,	PUNCT
fbem-7128	66	3	the	the	DET
fbem-7128	66	4	penalty	penalty	NOUN
fbem-7128	66	5	is	be	AUX
fbem-7128	66	6	low	low	ADJ
fbem-7128	66	7	.	.	PUNCT
fbem-7128	67	1	the	the	DET
fbem-7128	67	2	new	new	ADJ
fbem-7128	67	3	securities	security	NOUN
fbem-7128	67	4	law	law	NOUN
fbem-7128	67	5	has	have	AUX
fbem-7128	67	6	strengthened	strengthen	VERB
fbem-7128	67	7	the	the	DET
fbem-7128	67	8	penalties	penalty	NOUN
fbem-7128	67	9	,	,	PUNCT
fbem-7128	67	10	but	but	CCONJ
fbem-7128	67	11	compared	compare	VERB
fbem-7128	67	12	to	to	ADP
fbem-7128	67	13	the	the	DET
fbem-7128	67	14	amount	amount	NOUN
fbem-7128	67	15	of	of	ADP
fbem-7128	67	16	corporate	corporate	ADJ
fbem-7128	67	17	fraud	fraud	NOUN
fbem-7128	67	18	is	be	AUX
fbem-7128	67	19	still	still	ADV
fbem-7128	67	20	too	too	ADV
fbem-7128	67	21	small	small	ADJ
fbem-7128	67	22	.	.	PUNCT
fbem-7128	68	1	just	just	ADV
fbem-7128	68	2	look	look	VERB
fbem-7128	68	3	at	at	ADP
fbem-7128	68	4	the	the	DET
fbem-7128	68	5	company	company	NOUN
fbem-7128	68	6	's	's	PART
fbem-7128	68	7	inflated	inflated	ADJ
fbem-7128	68	8	profits	profit	NOUN
fbem-7128	68	9	of	of	ADP
fbem-7128	68	10	3.202	3.202	NUM
fbem-7128	68	11	billion	billion	NUM
fbem-7128	68	12	yuan	yuan	NOUN
fbem-7128	68	13	,	,	PUNCT
fbem-7128	68	14	while	while	SCONJ
fbem-7128	68	15	the	the	DET
fbem-7128	68	16	total	total	ADJ
fbem-7128	68	17	amount	amount	NOUN
fbem-7128	68	18	of	of	ADP
fbem-7128	68	19	punishment	punishment	NOUN
fbem-7128	68	20	is	be	AUX
fbem-7128	68	21	only	only	ADV
fbem-7128	68	22	0.14	0.14	NUM
fbem-7128	68	23	billion	billion	NUM
fbem-7128	68	24	yuan	yuan	NOUN
fbem-7128	68	25	.	.	PUNCT
fbem-7128	69	1	in	in	ADP
fbem-7128	69	2	addition	addition	NOUN
fbem-7128	69	3	,	,	PUNCT
fbem-7128	69	4	the	the	DET
fbem-7128	69	5	company	company	NOUN
fbem-7128	69	6	was	be	AUX
fbem-7128	69	7	also	also	ADV
fbem-7128	69	8	illegally	illegally	ADV
fbem-7128	69	9	occupied	occupy	VERB
fbem-7128	69	10	by	by	ADP
fbem-7128	69	11	the	the	DET
fbem-7128	69	12	controlling	control	VERB
fbem-7128	69	13	shareholder	shareholder	NOUN
fbem-7128	69	14	,	,	PUNCT
fbem-7128	69	15	which	which	PRON
fbem-7128	69	16	did	do	AUX
fbem-7128	69	17	bring	bring	VERB
fbem-7128	69	18	the	the	DET
fbem-7128	69	19	controlling	control	VERB
fbem-7128	69	20	shareholder	shareholder	NOUN
fbem-7128	69	21	far	far	ADV
fbem-7128	69	22	more	more	ADV
fbem-7128	69	23	than	than	ADP
fbem-7128	69	24	the	the	DET
fbem-7128	69	25	amount	amount	NOUN
fbem-7128	69	26	of	of	ADP
fbem-7128	69	27	the	the	DET
fbem-7128	69	28	fine	fine	NOUN
fbem-7128	69	29	.	.	PUNCT
fbem-7128	70	1	therefore	therefore	ADV
fbem-7128	70	2	,	,	PUNCT
fbem-7128	70	3	the	the	DET
fbem-7128	70	4	low	low	ADJ
fbem-7128	70	5	penalties	penalty	NOUN
fbem-7128	70	6	of	of	ADP
fbem-7128	70	7	the	the	DET
fbem-7128	70	8	securities	security	NOUN
fbem-7128	70	9	law	law	NOUN
fbem-7128	70	10	provided	provide	VERB
fbem-7128	70	11	the	the	DET
fbem-7128	70	12	company	company	NOUN
fbem-7128	70	13	with	with	ADP
fbem-7128	70	14	opportunities	opportunity	NOUN
fbem-7128	70	15	for	for	ADP
fbem-7128	70	16	fraud	fraud	NOUN
fbem-7128	70	17	.	.	PUNCT
fbem-7128	71	1	3.3	3.3	NUM
fbem-7128	71	2	.	.	PUNCT
fbem-7128	72	1	excuses	excuse	VERB
fbem-7128	72	2	excuses	excuse	NOUN
fbem-7128	72	3	refer	refer	VERB
fbem-7128	72	4	to	to	ADP
fbem-7128	72	5	finding	find	VERB
fbem-7128	72	6	many	many	ADJ
fbem-7128	72	7	seemingly	seemingly	ADV
fbem-7128	72	8	reasonable	reasonable	ADJ
fbem-7128	72	9	reasons	reason	NOUN
fbem-7128	72	10	to	to	PART
fbem-7128	72	11	justify	justify	VERB
fbem-7128	72	12	fraudulent	fraudulent	ADJ
fbem-7128	72	13	behavior	behavior	NOUN
fbem-7128	72	14	.	.	PUNCT
fbem-7128	73	1	excuses	excuse	NOUN
fbem-7128	73	2	align	align	VERB
fbem-7128	73	3	fraudulent	fraudulent	ADJ
fbem-7128	73	4	behavior	behavior	NOUN
fbem-7128	73	5	with	with	ADP
fbem-7128	73	6	its	its	PRON
fbem-7128	73	7	moral	moral	ADJ
fbem-7128	73	8	values	value	NOUN
fbem-7128	73	9	and	and	CCONJ
fbem-7128	73	10	codes	code	NOUN
fbem-7128	73	11	of	of	ADP
fbem-7128	73	12	conduct	conduct	NOUN
fbem-7128	73	13	.	.	PUNCT
fbem-7128	74	1	the	the	DET
fbem-7128	74	2	company	company	NOUN
fbem-7128	74	3	and	and	CCONJ
fbem-7128	74	4	its	its	PRON
fbem-7128	74	5	effective	effective	ADJ
fbem-7128	74	6	controller	controller	NOUN
fbem-7128	74	7	both	both	PRON
fbem-7128	74	8	have	have	VERB
fbem-7128	74	9	low	low	ADJ
fbem-7128	74	10	moral	moral	ADJ
fbem-7128	74	11	quality	quality	NOUN
fbem-7128	74	12	and	and	CCONJ
fbem-7128	74	13	weak	weak	ADJ
fbem-7128	74	14	legal	legal	ADJ
fbem-7128	74	15	awareness	awareness	NOUN
fbem-7128	74	16	.	.	PUNCT
fbem-7128	75	1	starting	start	VERB
fbem-7128	75	2	from	from	ADP
fbem-7128	75	3	2016	2016	NUM
fbem-7128	75	4	,	,	PUNCT
fbem-7128	75	5	the	the	DET
fbem-7128	75	6	company	company	NOUN
fbem-7128	75	7	's	's	PART
fbem-7128	75	8	financial	financial	ADJ
fbem-7128	75	9	frauds	fraud	NOUN
fbem-7128	75	10	amounted	amount	VERB
fbem-7128	75	11	to	to	ADP
fbem-7128	75	12	four	four	NUM
fbem-7128	75	13	years	year	NOUN
fbem-7128	75	14	,	,	PUNCT
fbem-7128	75	15	with	with	ADP
fbem-7128	75	16	cumulative	cumulative	ADJ
fbem-7128	75	17	inflated	inflated	ADJ
fbem-7128	75	18	operating	operating	NOUN
fbem-7128	75	19	income	income	NOUN
fbem-7128	75	20	,	,	PUNCT
fbem-7128	75	21	other	other	ADJ
fbem-7128	75	22	business	business	NOUN
fbem-7128	75	23	income	income	NOUN
fbem-7128	75	24	and	and	CCONJ
fbem-7128	75	25	profit	profit	NOUN
fbem-7128	75	26	of	of	ADP
fbem-7128	75	27	20.735	20.735	NUM
fbem-7128	75	28	billion	billion	NUM
fbem-7128	75	29	yuan	yuan	NOUN
fbem-7128	75	30	,	,	PUNCT
fbem-7128	75	31	386	386	NUM
fbem-7128	75	32	million	million	NUM
fbem-7128	75	33	yuan	yuan	NOUN
fbem-7128	75	34	and	and	CCONJ
fbem-7128	75	35	3.202	3.202	NUM
fbem-7128	75	36	billion	billion	NUM
fbem-7128	75	37	yuan	yuan	NOUN
fbem-7128	75	38	,	,	PUNCT
fbem-7128	75	39	respectively	respectively	ADV
fbem-7128	75	40	.	.	PUNCT
fbem-7128	76	1	failure	failure	NOUN
fbem-7128	76	2	to	to	PART
fbem-7128	76	3	disclose	disclose	VERB
fbem-7128	76	4	financial	financial	ADJ
fbem-7128	76	5	transactions	transaction	NOUN
fbem-7128	76	6	with	with	ADP
fbem-7128	76	7	related	related	ADJ
fbem-7128	76	8	parties	party	NOUN
fbem-7128	76	9	as	as	SCONJ
fbem-7128	76	10	required	require	VERB
fbem-7128	76	11	,	,	PUNCT
fbem-7128	76	12	and	and	CCONJ
fbem-7128	76	13	providing	provide	VERB
fbem-7128	76	14	non	non	ADJ
fbem-7128	76	15	-	-	ADJ
fbem-7128	76	16	operating	operating	ADJ
fbem-7128	76	17	funds	fund	NOUN
fbem-7128	76	18	to	to	ADP
fbem-7128	76	19	related	related	ADJ
fbem-7128	76	20	parties	party	NOUN
fbem-7128	76	21	for	for	ADP
fbem-7128	76	22	2.592	2.592	NUM
fbem-7128	76	23	billion	billion	NUM
fbem-7128	76	24	yuan	yuan	NOUN
fbem-7128	76	25	.	.	PUNCT
fbem-7128	77	1	the	the	DET
fbem-7128	77	2	amount	amount	NOUN
fbem-7128	77	3	is	be	AUX
fbem-7128	77	4	so	so	ADV
fbem-7128	77	5	large	large	ADJ
fbem-7128	77	6	and	and	CCONJ
fbem-7128	77	7	the	the	DET
fbem-7128	77	8	proportion	proportion	NOUN
fbem-7128	77	9	is	be	AUX
fbem-7128	77	10	so	so	ADV
fbem-7128	77	11	heavy	heavy	ADJ
fbem-7128	77	12	that	that	SCONJ
fbem-7128	77	13	it	it	PRON
fbem-7128	77	14	is	be	AUX
fbem-7128	77	15	mind	mind	NOUN
fbem-7128	77	16	-	-	PUNCT
fbem-7128	77	17	boggling	boggle	VERB
fbem-7128	77	18	.	.	PUNCT
fbem-7128	78	1	the	the	DET
fbem-7128	78	2	company	company	NOUN
fbem-7128	78	3	,	,	PUNCT
fbem-7128	78	4	through	through	ADP
fbem-7128	78	5	three	three	NUM
fbem-7128	78	6	subsidiaries	subsidiary	NOUN
fbem-7128	78	7	,	,	PUNCT
fbem-7128	78	8	fictitiously	fictitiously	ADV
fbem-7128	78	9	created	create	VERB
fbem-7128	78	10	sales	sale	NOUN
fbem-7128	78	11	and	and	CCONJ
fbem-7128	78	12	procurement	procurement	NOUN
fbem-7128	78	13	operations	operation	NOUN
fbem-7128	78	14	,	,	PUNCT
fbem-7128	78	15	inflated	inflate	VERB
fbem-7128	78	16	sales	sale	NOUN
fbem-7128	78	17	and	and	CCONJ
fbem-7128	78	18	administrative	administrative	ADJ
fbem-7128	78	19	expenses	expense	NOUN
fbem-7128	78	20	,	,	PUNCT
fbem-7128	78	21	and	and	CCONJ
fbem-7128	78	22	forged	forge	VERB
fbem-7128	78	23	bank	bank	NOUN
fbem-7128	78	24	returns	return	NOUN
fbem-7128	78	25	.	.	PUNCT
fbem-7128	79	1	the	the	DET
fbem-7128	79	2	sudden	sudden	ADJ
fbem-7128	79	3	rise	rise	NOUN
fbem-7128	79	4	of	of	ADP
fbem-7128	79	5	the	the	DET
fbem-7128	79	6	company	company	NOUN
fbem-7128	79	7	in	in	ADP
fbem-7128	79	8	the	the	DET
fbem-7128	79	9	past	past	ADJ
fbem-7128	79	10	few	few	ADJ
fbem-7128	79	11	years	year	NOUN
fbem-7128	79	12	is	be	AUX
fbem-7128	79	13	only	only	ADV
fbem-7128	79	14	an	an	DET
fbem-7128	79	15	illusion	illusion	NOUN
fbem-7128	79	16	created	create	VERB
fbem-7128	79	17	by	by	ADP
fbem-7128	79	18	the	the	DET
fbem-7128	79	19	controller	controller	NOUN
fbem-7128	79	20	for	for	ADP
fbem-7128	79	21	his	his	PRON
fbem-7128	79	22	own	own	ADJ
fbem-7128	79	23	selfish	selfish	ADJ
fbem-7128	79	24	desire	desire	NOUN
fbem-7128	79	25	.	.	PUNCT
fbem-7128	80	1	4	4	X
fbem-7128	80	2	.	.	X
fbem-7128	80	3	prevention	prevention	NOUN
fbem-7128	80	4	and	and	CCONJ
fbem-7128	80	5	suggestions	suggestion	NOUN
fbem-7128	80	6	4.1	4.1	NUM
fbem-7128	80	7	.	.	PUNCT
fbem-7128	81	1	improve	improve	VERB
fbem-7128	81	2	the	the	DET
fbem-7128	81	3	corporate	corporate	ADJ
fbem-7128	81	4	governance	governance	NOUN
fbem-7128	81	5	structure	structure	NOUN
fbem-7128	81	6	first	first	ADV
fbem-7128	81	7	,	,	PUNCT
fbem-7128	81	8	to	to	PART
fbem-7128	81	9	improve	improve	VERB
fbem-7128	81	10	the	the	DET
fbem-7128	81	11	degree	degree	NOUN
fbem-7128	81	12	of	of	ADP
fbem-7128	81	13	equity	equity	NOUN
fbem-7128	81	14	checks	check	NOUN
fbem-7128	81	15	and	and	CCONJ
fbem-7128	81	16	balances	balance	NOUN
fbem-7128	81	17	,	,	PUNCT
fbem-7128	81	18	to	to	PART
fbem-7128	81	19	break	break	VERB
fbem-7128	81	20	the	the	DET
fbem-7128	81	21	"	"	PUNCT
fbem-7128	81	22	oenership	oenership	NOUN
fbem-7128	81	23	strcture	strcture	NOUN
fbem-7128	81	24	"	"	PUNCT
fbem-7128	81	25	absolute	absolute	ADJ
fbem-7128	81	26	control	control	NOUN
fbem-7128	81	27	.	.	PUNCT
fbem-7128	82	1	many	many	ADJ
fbem-7128	82	2	fraud	fraud	NOUN
fbem-7128	82	3	cases	case	NOUN
fbem-7128	82	4	in	in	ADP
fbem-7128	82	5	china	china	PROPN
fbem-7128	82	6	have	have	VERB
fbem-7128	82	7	the	the	DET
fbem-7128	82	8	manipulation	manipulation	NOUN
fbem-7128	82	9	of	of	ADP
fbem-7128	82	10	the	the	DET
fbem-7128	82	11	major	major	ADJ
fbem-7128	82	12	shareholders	shareholder	NOUN
fbem-7128	82	13	,	,	PUNCT
fbem-7128	82	14	"	"	PUNCT
fbem-7128	82	15	oenership	oenership	NOUN
fbem-7128	82	16	strcture	strcture	NOUN
fbem-7128	82	17	"	"	PUNCT
fbem-7128	82	18	of	of	ADP
fbem-7128	82	19	the	the	DET
fbem-7128	82	20	right	right	NOUN
fbem-7128	82	21	to	to	PART
fbem-7128	82	22	speak	speak	VERB
fbem-7128	82	23	so	so	SCONJ
fbem-7128	82	24	that	that	SCONJ
fbem-7128	82	25	the	the	DET
fbem-7128	82	26	company	company	NOUN
fbem-7128	82	27	's	's	PART
fbem-7128	82	28	board	board	NOUN
fbem-7128	82	29	of	of	ADP
fbem-7128	82	30	directors	director	NOUN
fbem-7128	82	31	,	,	PUNCT
fbem-7128	82	32	the	the	DET
fbem-7128	82	33	supervisory	supervisory	ADJ
fbem-7128	82	34	board	board	NOUN
fbem-7128	82	35	as	as	ADP
fbem-7128	82	36	a	a	DET
fbem-7128	82	37	virtual	virtual	ADJ
fbem-7128	82	38	.	.	PUNCT
fbem-7128	83	1	therefore	therefore	ADV
fbem-7128	83	2	,	,	PUNCT
fbem-7128	83	3	it	it	PRON
fbem-7128	83	4	is	be	AUX
fbem-7128	83	5	urgent	urgent	ADJ
fbem-7128	83	6	to	to	PART
fbem-7128	83	7	break	break	VERB
fbem-7128	83	8	the	the	DET
fbem-7128	83	9	dilemma	dilemma	NOUN
fbem-7128	83	10	of	of	ADP
fbem-7128	83	11	"	"	PUNCT
fbem-7128	83	12	oenership	oenership	NOUN
fbem-7128	83	13	strcture	strcture	NOUN
fbem-7128	83	14	"	"	PUNCT
fbem-7128	83	15	.	.	PUNCT
fbem-7128	84	1	it	it	PRON
fbem-7128	84	2	is	be	AUX
fbem-7128	84	3	also	also	ADV
fbem-7128	84	4	worthwhile	worthwhile	ADJ
fbem-7128	84	5	to	to	PART
fbem-7128	84	6	pay	pay	VERB
fbem-7128	84	7	attention	attention	NOUN
fbem-7128	84	8	to	to	ADP
fbem-7128	84	9	those	those	DET
fbem-7128	84	10	companies	company	NOUN
fbem-7128	84	11	that	that	PRON
fbem-7128	84	12	have	have	VERB
fbem-7128	84	13	this	this	DET
fbem-7128	84	14	problem	problem	NOUN
fbem-7128	84	15	and	and	CCONJ
fbem-7128	84	16	remain	remain	VERB
fbem-7128	84	17	cautious	cautious	ADJ
fbem-7128	84	18	.	.	PUNCT
fbem-7128	85	1	strategies	strategy	NOUN
fbem-7128	85	2	such	such	ADJ
fbem-7128	85	3	as	as	ADP
fbem-7128	85	4	introducing	introduce	VERB
fbem-7128	85	5	strategic	strategic	ADJ
fbem-7128	85	6	investors	investor	NOUN
fbem-7128	85	7	and	and	CCONJ
fbem-7128	85	8	employee	employee	NOUN
fbem-7128	85	9	stock	stock	NOUN
fbem-7128	85	10	ownership	ownership	NOUN
fbem-7128	85	11	can	can	AUX
fbem-7128	85	12	be	be	AUX
fbem-7128	85	13	properly	properly	ADV
fbem-7128	85	14	adjusted	adjust	VERB
fbem-7128	85	15	and	and	CCONJ
fbem-7128	85	16	effectively	effectively	ADV
fbem-7128	85	17	decentralize	decentralize	VERB
fbem-7128	85	18	power	power	NOUN
fbem-7128	85	19	.	.	PUNCT
fbem-7128	86	1	not	not	PART
fbem-7128	86	2	only	only	ADV
fbem-7128	86	3	is	be	AUX
fbem-7128	86	4	it	it	PRON
fbem-7128	86	5	conducive	conducive	ADJ
fbem-7128	86	6	to	to	ADP
fbem-7128	86	7	establishing	establish	VERB
fbem-7128	86	8	an	an	DET
fbem-7128	86	9	internal	internal	ADJ
fbem-7128	86	10	governance	governance	NOUN
fbem-7128	86	11	structure	structure	NOUN
fbem-7128	86	12	with	with	ADP
fbem-7128	86	13	mutual	mutual	ADJ
fbem-7128	86	14	checks	check	NOUN
fbem-7128	86	15	and	and	CCONJ
fbem-7128	86	16	balances	balance	NOUN
fbem-7128	86	17	,	,	PUNCT
fbem-7128	86	18	but	but	CCONJ
fbem-7128	86	19	it	it	PRON
fbem-7128	86	20	can	can	AUX
fbem-7128	86	21	also	also	ADV
fbem-7128	86	22	bring	bring	VERB
fbem-7128	86	23	more	more	ADJ
fbem-7128	86	24	opportunities	opportunity	NOUN
fbem-7128	86	25	and	and	CCONJ
fbem-7128	86	26	resources	resource	NOUN
fbem-7128	86	27	to	to	ADP
fbem-7128	86	28	the	the	DET
fbem-7128	86	29	company	company	NOUN
fbem-7128	86	30	.	.	PUNCT
fbem-7128	87	1	employees	employee	NOUN
fbem-7128	87	2	can	can	AUX
fbem-7128	87	3	also	also	ADV
fbem-7128	87	4	have	have	VERB
fbem-7128	87	5	the	the	DET
fbem-7128	87	6	opportunity	opportunity	NOUN
fbem-7128	87	7	to	to	PART
fbem-7128	87	8	express	express	VERB
fbem-7128	87	9	their	their	PRON
fbem-7128	87	10	opinions	opinion	NOUN
fbem-7128	87	11	and	and	CCONJ
fbem-7128	87	12	participate	participate	VERB
fbem-7128	87	13	in	in	ADP
fbem-7128	87	14	corporate	corporate	ADJ
fbem-7128	87	15	governance	governance	NOUN
fbem-7128	87	16	,	,	PUNCT
fbem-7128	87	17	as	as	ADV
fbem-7128	87	18	well	well	ADV
fbem-7128	87	19	as	as	ADP
fbem-7128	87	20	have	have	VERB
fbem-7128	87	21	a	a	DET
fbem-7128	87	22	greater	great	ADJ
fbem-7128	87	23	sense	sense	NOUN
fbem-7128	87	24	of	of	ADP
fbem-7128	87	25	belonging	belong	VERB
fbem-7128	87	26	.	.	PUNCT
fbem-7128	88	1	second	second	ADV
fbem-7128	88	2	,	,	PUNCT
fbem-7128	88	3	improve	improve	VERB
fbem-7128	88	4	internal	internal	ADJ
fbem-7128	88	5	control	control	NOUN
fbem-7128	88	6	and	and	CCONJ
fbem-7128	88	7	strengthen	strengthen	VERB
fbem-7128	88	8	internal	internal	ADJ
fbem-7128	88	9	supervision	supervision	NOUN
fbem-7128	88	10	.	.	PUNCT
fbem-7128	89	1	clarify	clarify	VERB
fbem-7128	89	2	the	the	DET
fbem-7128	89	3	checks	check	NOUN
fbem-7128	89	4	and	and	CCONJ
fbem-7128	89	5	balances	balance	NOUN
fbem-7128	89	6	and	and	CCONJ
fbem-7128	89	7	independence	independence	NOUN
fbem-7128	89	8	of	of	ADP
fbem-7128	89	9	the	the	DET
fbem-7128	89	10	governance	governance	NOUN
fbem-7128	89	11	and	and	CCONJ
fbem-7128	89	12	management	management	NOUN
fbem-7128	89	13	,	,	PUNCT
fbem-7128	89	14	with	with	ADP
fbem-7128	89	15	clear	clear	ADJ
fbem-7128	89	16	separation	separation	NOUN
fbem-7128	89	17	of	of	ADP
fbem-7128	89	18	power	power	NOUN
fbem-7128	89	19	and	and	CCONJ
fbem-7128	89	20	responsibility	responsibility	NOUN
fbem-7128	89	21	.	.	PUNCT
fbem-7128	90	1	in	in	ADP
fbem-7128	90	2	particular	particular	ADJ
fbem-7128	90	3	,	,	PUNCT
fbem-7128	90	4	the	the	DET
fbem-7128	90	5	function	function	NOUN
fbem-7128	90	6	of	of	ADP
fbem-7128	90	7	independent	independent	ADJ
fbem-7128	90	8	directors	director	NOUN
fbem-7128	90	9	should	should	AUX
fbem-7128	90	10	be	be	AUX
fbem-7128	90	11	consolidated	consolidate	VERB
fbem-7128	90	12	,	,	PUNCT
fbem-7128	90	13	not	not	PART
fbem-7128	90	14	only	only	ADV
fbem-7128	90	15	to	to	PART
fbem-7128	90	16	clarify	clarify	VERB
fbem-7128	90	17	the	the	DET
fbem-7128	90	18	obligations	obligation	NOUN
fbem-7128	90	19	of	of	ADP
fbem-7128	90	20	independent	independent	ADJ
fbem-7128	90	21	directors	director	NOUN
fbem-7128	90	22	,	,	PUNCT
fbem-7128	90	23	but	but	CCONJ
fbem-7128	90	24	also	also	ADV
fbem-7128	90	25	to	to	PART
fbem-7128	90	26	protect	protect	VERB
fbem-7128	90	27	their	their	PRON
fbem-7128	90	28	power	power	NOUN
fbem-7128	90	29	from	from	ADP
fbem-7128	90	30	persecution	persecution	NOUN
fbem-7128	90	31	.	.	PUNCT
fbem-7128	91	1	internal	internal	ADJ
fbem-7128	91	2	audit	audit	NOUN
fbem-7128	91	3	,	,	PUNCT
fbem-7128	91	4	as	as	ADP
fbem-7128	91	5	the	the	DET
fbem-7128	91	6	supervising	supervising	NOUN
fbem-7128	91	7	party	party	NOUN
fbem-7128	91	8	,	,	PUNCT
fbem-7128	91	9	needs	need	VERB
fbem-7128	91	10	to	to	PART
fbem-7128	91	11	have	have	VERB
fbem-7128	91	12	sufficient	sufficient	ADJ
fbem-7128	91	13	power	power	NOUN
fbem-7128	91	14	and	and	CCONJ
fbem-7128	91	15	be	be	AUX
fbem-7128	91	16	independent	independent	ADJ
fbem-7128	91	17	enough	enough	ADV
fbem-7128	91	18	.	.	PUNCT
fbem-7128	92	1	a	a	DET
fbem-7128	92	2	good	good	ADJ
fbem-7128	92	3	communication	communication	NOUN
fbem-7128	92	4	system	system	NOUN
fbem-7128	92	5	and	and	CCONJ
fbem-7128	92	6	information	information	NOUN
fbem-7128	92	7	system	system	NOUN
fbem-7128	92	8	should	should	AUX
fbem-7128	92	9	be	be	AUX
fbem-7128	92	10	established	establish	VERB
fbem-7128	92	11	to	to	PART
fbem-7128	92	12	ensure	ensure	VERB
fbem-7128	92	13	that	that	SCONJ
fbem-7128	92	14	information	information	NOUN
fbem-7128	92	15	from	from	ADP
fbem-7128	92	16	all	all	DET
fbem-7128	92	17	parties	party	NOUN
fbem-7128	92	18	can	can	AUX
fbem-7128	92	19	be	be	AUX
fbem-7128	92	20	effectively	effectively	ADV
fbem-7128	92	21	communicated	communicate	VERB
fbem-7128	92	22	and	and	CCONJ
fbem-7128	92	23	the	the	DET
fbem-7128	92	24	quality	quality	NOUN
fbem-7128	92	25	of	of	ADP
fbem-7128	92	26	information	information	NOUN
fbem-7128	92	27	can	can	AUX
fbem-7128	92	28	be	be	AUX
fbem-7128	92	29	guaranteed	guarantee	VERB
fbem-7128	92	30	so	so	SCONJ
fbem-7128	92	31	that	that	SCONJ
fbem-7128	92	32	the	the	DET
fbem-7128	92	33	internal	internal	ADJ
fbem-7128	92	34	control	control	NOUN
fbem-7128	92	35	system	system	NOUN
fbem-7128	92	36	can	can	AUX
fbem-7128	92	37	be	be	AUX
fbem-7128	92	38	properly	properly	ADV
fbem-7128	92	39	implemented	implement	VERB
fbem-7128	92	40	.	.	PUNCT
fbem-7128	93	1	4.2	4.2	NUM
fbem-7128	93	2	.	.	PUNCT
fbem-7128	93	3	improve	improve	VERB
fbem-7128	93	4	the	the	DET
fbem-7128	93	5	overall	overall	ADJ
fbem-7128	93	6	level	level	NOUN
fbem-7128	93	7	and	and	CCONJ
fbem-7128	93	8	quality	quality	NOUN
fbem-7128	93	9	of	of	ADP
fbem-7128	93	10	auditors	auditor	NOUN
fbem-7128	93	11	as	as	ADP
fbem-7128	93	12	an	an	DET
fbem-7128	93	13	external	external	ADJ
fbem-7128	93	14	supervisor	supervisor	NOUN
fbem-7128	93	15	who	who	PRON
fbem-7128	93	16	is	be	AUX
fbem-7128	93	17	familiar	familiar	ADJ
fbem-7128	93	18	with	with	ADP
fbem-7128	93	19	the	the	DET
fbem-7128	93	20	company	company	NOUN
fbem-7128	93	21	's	's	PART
fbem-7128	93	22	situation	situation	NOUN
fbem-7128	93	23	for	for	ADP
fbem-7128	93	24	several	several	ADJ
fbem-7128	93	25	years	year	NOUN
fbem-7128	93	26	without	without	ADP
fbem-7128	93	27	finding	find	VERB
fbem-7128	93	28	the	the	DET
fbem-7128	93	29	company	company	NOUN
fbem-7128	93	30	's	's	PART
fbem-7128	93	31	problems	problem	NOUN
fbem-7128	93	32	,	,	PUNCT
fbem-7128	93	33	it	it	PRON
fbem-7128	93	34	can	can	AUX
fbem-7128	93	35	be	be	AUX
fbem-7128	93	36	seen	see	VERB
fbem-7128	93	37	that	that	SCONJ
fbem-7128	93	38	the	the	DET
fbem-7128	93	39	professional	professional	ADJ
fbem-7128	93	40	quality	quality	NOUN
fbem-7128	93	41	of	of	ADP
fbem-7128	93	42	auditors	auditor	NOUN
fbem-7128	93	43	does	do	AUX
fbem-7128	93	44	need	need	VERB
fbem-7128	93	45	to	to	PART
fbem-7128	93	46	be	be	AUX
fbem-7128	93	47	improved	improve	VERB
fbem-7128	93	48	.	.	PUNCT
fbem-7128	94	1	auditors	auditor	NOUN
fbem-7128	94	2	should	should	AUX
fbem-7128	94	3	not	not	PART
fbem-7128	94	4	only	only	ADV
fbem-7128	94	5	participate	participate	VERB
fbem-7128	94	6	in	in	ADP
fbem-7128	94	7	continuous	continuous	ADJ
fbem-7128	94	8	training	training	NOUN
fbem-7128	94	9	,	,	PUNCT
fbem-7128	94	10	but	but	CCONJ
fbem-7128	94	11	also	also	ADV
fbem-7128	94	12	focus	focus	VERB
fbem-7128	94	13	on	on	ADP
fbem-7128	94	14	developing	develop	VERB
fbem-7128	94	15	critical	critical	ADJ
fbem-7128	94	16	thinking	thinking	NOUN
fbem-7128	94	17	and	and	CCONJ
fbem-7128	94	18	independent	independent	ADJ
fbem-7128	94	19	thinking	thinking	NOUN
fbem-7128	94	20	skills	skill	NOUN
fbem-7128	94	21	,	,	PUNCT
fbem-7128	94	22	constantly	constantly	ADV
fbem-7128	94	23	reflecting	reflect	VERB
fbem-7128	94	24	and	and	CCONJ
fbem-7128	94	25	summarizing	summarize	VERB
fbem-7128	94	26	their	their	PRON
fbem-7128	94	27	operational	operational	ADJ
fbem-7128	94	28	work	work	NOUN
fbem-7128	94	29	experience	experience	NOUN
fbem-7128	94	30	,	,	PUNCT
fbem-7128	94	31	and	and	CCONJ
fbem-7128	94	32	looking	look	VERB
fbem-7128	94	33	for	for	ADP
fbem-7128	94	34	ways	way	NOUN
fbem-7128	94	35	to	to	PART
fbem-7128	94	36	improve	improve	VERB
fbem-7128	94	37	in	in	ADP
fbem-7128	94	38	order	order	NOUN
fbem-7128	94	39	to	to	PART
fbem-7128	94	40	enhance	enhance	VERB
fbem-7128	94	41	the	the	DET
fbem-7128	94	42	quality	quality	NOUN
fbem-7128	94	43	and	and	CCONJ
fbem-7128	94	44	efficiency	efficiency	NOUN
fbem-7128	94	45	of	of	ADP
fbem-7128	94	46	their	their	PRON
fbem-7128	94	47	audit	audit	NOUN
fbem-7128	94	48	work	work	NOUN
fbem-7128	94	49	.	.	PUNCT
fbem-7128	95	1	most	most	ADV
fbem-7128	95	2	importantly	importantly	ADV
fbem-7128	95	3	,	,	PUNCT
fbem-7128	95	4	auditors	auditor	NOUN
fbem-7128	95	5	need	need	VERB
fbem-7128	95	6	to	to	PART
fbem-7128	95	7	establish	establish	VERB
fbem-7128	95	8	the	the	DET
fbem-7128	95	9	right	right	ADJ
fbem-7128	95	10	values	value	NOUN
fbem-7128	95	11	,	,	PUNCT
fbem-7128	95	12	uphold	uphold	VERB
fbem-7128	95	13	the	the	DET
fbem-7128	95	14	principle	principle	NOUN
fbem-7128	95	15	of	of	ADP
fbem-7128	95	16	independence	independence	NOUN
fbem-7128	95	17	and	and	CCONJ
fbem-7128	95	18	stick	stick	VERB
fbem-7128	95	19	to	to	ADP
fbem-7128	95	20	their	their	PRON
fbem-7128	95	21	bottom	bottom	ADJ
fbem-7128	95	22	line	line	NOUN
fbem-7128	95	23	.	.	PUNCT
fbem-7128	96	1	4.3	4.3	NUM
fbem-7128	96	2	.	.	PUNCT
fbem-7128	97	1	strengthen	strengthen	VERB
fbem-7128	97	2	the	the	DET
fbem-7128	97	3	effectiveness	effectiveness	NOUN
fbem-7128	97	4	of	of	ADP
fbem-7128	97	5	regulators	regulator	NOUN
fbem-7128	97	6	securities	security	NOUN
fbem-7128	97	7	law	law	NOUN
fbem-7128	97	8	of	of	ADP
fbem-7128	97	9	the	the	DET
fbem-7128	97	10	people	people	NOUN
fbem-7128	97	11	's	's	PART
fbem-7128	97	12	republic	republic	NOUN
fbem-7128	97	13	of	of	ADP
fbem-7128	97	14	china	china	PROPN
fbem-7128	97	15	(	(	PUNCT
fbem-7128	97	16	revised	revise	VERB
fbem-7128	97	17	in	in	ADP
fbem-7128	97	18	2019	2019	NUM
fbem-7128	97	19	)	)	PUNCT
fbem-7128	97	20	did	do	AUX
fbem-7128	97	21	increase	increase	VERB
fbem-7128	97	22	the	the	DET
fbem-7128	97	23	various	various	ADJ
fbem-7128	97	24	penalty	penalty	NOUN
fbem-7128	97	25	bars	bar	NOUN
fbem-7128	97	26	,	,	PUNCT
fbem-7128	97	27	but	but	CCONJ
fbem-7128	97	28	the	the	DET
fbem-7128	97	29	benefits	benefit	NOUN
fbem-7128	97	30	of	of	ADP
fbem-7128	97	31	violating	violate	VERB
fbem-7128	97	32	the	the	DET
fbem-7128	97	33	law	law	NOUN
fbem-7128	97	34	are	be	AUX
fbem-7128	97	35	simply	simply	ADV
fbem-7128	97	36	too	too	ADV
fbem-7128	97	37	high	high	ADJ
fbem-7128	97	38	.	.	PUNCT
fbem-7128	98	1	the	the	DET
fbem-7128	98	2	regulators	regulator	NOUN
fbem-7128	98	3	should	should	AUX
fbem-7128	98	4	continue	continue	VERB
fbem-7128	98	5	to	to	PART
fbem-7128	98	6	actively	actively	ADV
fbem-7128	98	7	participate	participate	VERB
fbem-7128	98	8	in	in	ADP
fbem-7128	98	9	and	and	CCONJ
fbem-7128	98	10	promote	promote	VERB
fbem-7128	98	11	the	the	DET
fbem-7128	98	12	implementation	implementation	NOUN
fbem-7128	98	13	,	,	PUNCT
fbem-7128	98	14	formulation	formulation	NOUN
fbem-7128	98	15	and	and	CCONJ
fbem-7128	98	16	revision	revision	NOUN
fbem-7128	98	17	of	of	ADP
fbem-7128	98	18	relevant	relevant	ADJ
fbem-7128	98	19	laws	law	NOUN
fbem-7128	98	20	and	and	CCONJ
fbem-7128	98	21	regulations	regulation	NOUN
fbem-7128	98	22	to	to	PART
fbem-7128	98	23	further	far	ADV
fbem-7128	98	24	ensure	ensure	VERB
fbem-7128	98	25	the	the	DET
fbem-7128	98	26	timeliness	timeliness	NOUN
fbem-7128	98	27	and	and	CCONJ
fbem-7128	98	28	effectiveness	effectiveness	NOUN
fbem-7128	98	29	of	of	ADP
fbem-7128	98	30	regulation	regulation	NOUN
fbem-7128	98	31	.	.	PUNCT
fbem-7128	99	1	increase	increase	VERB
fbem-7128	99	2	penalties	penalty	NOUN
fbem-7128	99	3	,	,	PUNCT
fbem-7128	99	4	increase	increase	VERB
fbem-7128	99	5	criminal	criminal	ADJ
fbem-7128	99	6	penalties	penalty	NOUN
fbem-7128	99	7	,	,	PUNCT
fbem-7128	99	8	focus	focus	VERB
fbem-7128	99	9	on	on	ADP
fbem-7128	99	10	punishing	punish	VERB
fbem-7128	99	11	those	those	PRON
fbem-7128	99	12	responsible	responsible	ADJ
fbem-7128	99	13	,	,	PUNCT
fbem-7128	99	14	and	and	CCONJ
fbem-7128	99	15	raise	raise	VERB
fbem-7128	99	16	the	the	DET
fbem-7128	99	17	cost	cost	NOUN
fbem-7128	99	18	of	of	ADP
fbem-7128	99	19	violations	violation	NOUN
fbem-7128	99	20	.	.	PUNCT
fbem-7128	100	1	strengthen	strengthen	VERB
fbem-7128	100	2	the	the	DET
fbem-7128	100	3	application	application	NOUN
fbem-7128	100	4	of	of	ADP
fbem-7128	100	5	regulatory	regulatory	ADJ
fbem-7128	100	6	technology	technology	NOUN
fbem-7128	100	7	tools	tool	NOUN
fbem-7128	100	8	and	and	CCONJ
fbem-7128	100	9	make	make	VERB
fbem-7128	100	10	full	full	ADJ
fbem-7128	100	11	use	use	NOUN
fbem-7128	100	12	of	of	ADP
fbem-7128	100	13	big	big	ADJ
fbem-7128	100	14	data	datum	NOUN
fbem-7128	100	15	,	,	PUNCT
fbem-7128	100	16	artificial	artificial	ADJ
fbem-7128	100	17	intelligence	intelligence	NOUN
fbem-7128	100	18	,	,	PUNCT
fbem-7128	100	19	blockchain	blockchain	PROPN
fbem-7128	100	20	and	and	CCONJ
fbem-7128	100	21	other	other	ADJ
fbem-7128	100	22	technical	technical	ADJ
fbem-7128	100	23	means	mean	NOUN
fbem-7128	100	24	to	to	PART
fbem-7128	100	25	improve	improve	VERB
fbem-7128	100	26	the	the	DET
fbem-7128	100	27	accuracy	accuracy	NOUN
fbem-7128	100	28	and	and	CCONJ
fbem-7128	100	29	efficiency	efficiency	NOUN
fbem-7128	100	30	of	of	ADP
fbem-7128	100	31	regulation	regulation	NOUN
fbem-7128	100	32	.	.	PUNCT
fbem-7128	101	1	broaden	broaden	VERB
fbem-7128	101	2	the	the	DET
fbem-7128	101	3	scope	scope	NOUN
fbem-7128	101	4	of	of	ADP
fbem-7128	101	5	regulation	regulation	NOUN
fbem-7128	101	6	and	and	CCONJ
fbem-7128	101	7	strengthen	strengthen	VERB
fbem-7128	101	8	the	the	DET
fbem-7128	101	9	coordination	coordination	NOUN
fbem-7128	101	10	and	and	CCONJ
fbem-7128	101	11	cooperation	cooperation	NOUN
fbem-7128	101	12	between	between	ADP
fbem-7128	101	13	regulation	regulation	NOUN
fbem-7128	101	14	and	and	CCONJ
fbem-7128	101	15	other	other	ADJ
fbem-7128	101	16	departments	department	NOUN
fbem-7128	101	17	and	and	CCONJ
fbem-7128	101	18	institutions	institution	NOUN
fbem-7128	101	19	.	.	PUNCT
fbem-7128	102	1	5	5	X
fbem-7128	102	2	.	.	X
fbem-7128	102	3	conclusion	conclusion	NOUN
fbem-7128	102	4	xinjiang	xinjiang	PROPN
fbem-7128	102	5	ready	ready	PROPN
fbem-7128	102	6	health	health	PROPN
fbem-7128	102	7	industry	industry	PROPN
fbem-7128	102	8	co.	co.	PROPN
fbem-7128	102	9	,ltd	,ltd	PROPN
fbem-7128	102	10	.	.	PUNCT
fbem-7128	102	11	has	have	VERB
fbem-7128	102	12	problems	problem	NOUN
fbem-7128	102	13	such	such	ADJ
fbem-7128	102	14	as	as	ADP
fbem-7128	102	15	huge	huge	ADJ
fbem-7128	102	16	amount	amount	NOUN
fbem-7128	102	17	of	of	ADP
fbem-7128	102	18	inflated	inflated	ADJ
fbem-7128	102	19	profits	profit	NOUN
fbem-7128	102	20	,	,	PUNCT
fbem-7128	102	21	large	large	ADJ
fbem-7128	102	22	amount	amount	NOUN
fbem-7128	102	23	of	of	ADP
fbem-7128	102	24	funds	fund	NOUN
fbem-7128	102	25	being	be	AUX
fbem-7128	102	26	occupied	occupy	VERB
fbem-7128	102	27	by	by	ADP
fbem-7128	102	28	controlling	control	VERB
fbem-7128	102	29	shareholders	shareholder	NOUN
fbem-7128	102	30	,	,	PUNCT
fbem-7128	102	31	non	non	ADJ
fbem-7128	102	32	-	-	NOUN
fbem-7128	102	33	disclosure	disclosure	NOUN
fbem-7128	102	34	of	of	ADP
fbem-7128	102	35	the	the	DET
fbem-7128	102	36	use	use	NOUN
fbem-7128	102	37	of	of	ADP
fbem-7128	102	38	fund	fund	NOUN
fbem-7128	102	39	-	-	PUNCT
fbem-7128	102	40	raising	raise	VERB
fbem-7128	102	41	funds	fund	NOUN
fbem-7128	102	42	and	and	CCONJ
fbem-7128	102	43	irregular	irregular	ADJ
fbem-7128	102	44	guarantee	guarantee	NOUN
fbem-7128	102	45	.	.	PUNCT
fbem-7128	103	1	this	this	DET
fbem-7128	103	2	paper	paper	NOUN
fbem-7128	103	3	does	do	AUX
fbem-7128	103	4	research	research	NOUN
fbem-7128	103	5	on	on	ADP
fbem-7128	103	6	the	the	DET
fbem-7128	103	7	fraud	fraud	NOUN
fbem-7128	103	8	motive	motive	NOUN
fbem-7128	103	9	of	of	ADP
fbem-7128	103	10	xinjiang	xinjiang	PROPN
fbem-7128	103	11	ready	ready	PROPN
fbem-7128	103	12	health	health	PROPN
fbem-7128	103	13	industry	industry	PROPN
fbem-7128	103	14	co.	co.	PROPN
fbem-7128	103	15	,ltd	,ltd	PROPN
fbem-7128	103	16	.	.	PUNCT
fbem-7128	104	1	from	from	ADP
fbem-7128	104	2	the	the	DET
fbem-7128	104	3	starting	starting	NOUN
fbem-7128	104	4	point	point	NOUN
fbem-7128	104	5	of	of	ADP
fbem-7128	104	6	fraud	fraud	NOUN
fbem-7128	104	7	triangle	triangle	NOUN
fbem-7128	104	8	theory	theory	NOUN
fbem-7128	104	9	.	.	PUNCT
fbem-7128	105	1	the	the	DET
fbem-7128	105	2	main	main	ADJ
fbem-7128	105	3	reasons	reason	NOUN
fbem-7128	105	4	are	be	AUX
fbem-7128	105	5	high	high	ADJ
fbem-7128	105	6	pressure	pressure	NOUN
fbem-7128	105	7	of	of	ADP
fbem-7128	105	8	performance	performance	NOUN
fbem-7128	105	9	commitment	commitment	NOUN
fbem-7128	105	10	,	,	PUNCT
fbem-7128	105	11	inadequate	inadequate	ADJ
fbem-7128	105	12	internal	internal	ADJ
fbem-7128	105	13	control	control	NOUN
fbem-7128	105	14	and	and	CCONJ
fbem-7128	105	15	external	external	ADJ
fbem-7128	105	16	audit	audit	NOUN
fbem-7128	105	17	failure	failure	NOUN
fbem-7128	105	18	.	.	PUNCT
fbem-7128	106	1	through	through	ADP
fbem-7128	106	2	the	the	DET
fbem-7128	106	3	analysis	analysis	NOUN
fbem-7128	106	4	of	of	ADP
fbem-7128	106	5	this	this	DET
fbem-7128	106	6	fraud	fraud	NOUN
fbem-7128	106	7	case	case	NOUN
fbem-7128	106	8	,	,	PUNCT
fbem-7128	106	9	we	we	PRON
fbem-7128	106	10	propose	propose	VERB
fbem-7128	106	11	suggestions	suggestion	NOUN
fbem-7128	106	12	and	and	CCONJ
fbem-7128	106	13	recommendations	recommendation	NOUN
fbem-7128	106	14	for	for	ADP
fbem-7128	106	15	the	the	DET
fbem-7128	106	16	identification	identification	NOUN
fbem-7128	106	17	and	and	CCONJ
fbem-7128	106	18	prevention	prevention	NOUN
fbem-7128	106	19	of	of	ADP
fbem-7128	106	20	corporate	corporate	ADJ
fbem-7128	106	21	financial	financial	ADJ
fbem-7128	106	22	fraud	fraud	NOUN
fbem-7128	106	23	.	.	PUNCT
fbem-7128	107	1	it	it	PRON
fbem-7128	107	2	contributes	contribute	VERB
fbem-7128	107	3	to	to	ADP
fbem-7128	107	4	the	the	DET
fbem-7128	107	5	prevention	prevention	NOUN
fbem-7128	107	6	of	of	ADP
fbem-7128	107	7	fraud	fraud	NOUN
fbem-7128	107	8	in	in	ADP
fbem-7128	107	9	advance	advance	NOUN
fbem-7128	107	10	,	,	PUNCT
fbem-7128	107	11	which	which	PRON
fbem-7128	107	12	can	can	AUX
fbem-7128	107	13	effectively	effectively	ADV
fbem-7128	107	14	reduce	reduce	VERB
fbem-7128	107	15	the	the	DET
fbem-7128	107	16	loss	loss	NOUN
fbem-7128	107	17	of	of	ADP
fbem-7128	107	18	relevant	relevant	ADJ
fbem-7128	107	19	stakeholders	stakeholder	NOUN
fbem-7128	107	20	and	and	CCONJ
fbem-7128	107	21	maintain	maintain	VERB
fbem-7128	107	22	the	the	DET
fbem-7128	107	23	order	order	NOUN
fbem-7128	107	24	of	of	ADP
fbem-7128	107	25	capital	capital	NOUN
fbem-7128	107	26	market	market	NOUN
fbem-7128	107	27	.	.	PUNCT
fbem-7128	108	1	138	138	NUM
fbem-7128	108	2	references	reference	NOUN
fbem-7128	108	3	[	[	X
fbem-7128	108	4	1	1	NUM
fbem-7128	108	5	]	]	PUNCT
fbem-7128	108	6	li	li	PROPN
fbem-7128	108	7	zhang	zhang	PROPN
fbem-7128	108	8	,	,	PUNCT
fbem-7128	108	9	huaxia	huaxia	PROPN
fbem-7128	108	10	hu	hu	PROPN
fbem-7128	108	11	,	,	PUNCT
fbem-7128	108	12	yueyang	yueyang	PROPN
fbem-7128	108	13	yu	yu	PROPN
fbem-7128	108	14	.	.	PUNCT
fbem-7128	109	1	a	a	DET
fbem-7128	109	2	case	case	NOUN
fbem-7128	109	3	study	study	NOUN
fbem-7128	109	4	of	of	ADP
fbem-7128	109	5	financial	financial	ADJ
fbem-7128	109	6	fraud	fraud	NOUN
fbem-7128	109	7	based	base	VERB
fbem-7128	109	8	on	on	ADP
fbem-7128	109	9	fraud	fraud	NOUN
fbem-7128	109	10	triangle	triangle	NOUN
fbem-7128	109	11	theory	theory	NOUN
fbem-7128	109	12	[	[	X
fbem-7128	109	13	j	j	X
fbem-7128	109	14	]	]	X
fbem-7128	109	15	.	.	PUNCT
fbem-7128	110	1	finance	finance	NOUN
fbem-7128	110	2	and	and	CCONJ
fbem-7128	110	3	accounting	account	VERB
fbem-7128	110	4	monthly	monthly	ADV
fbem-7128	110	5	,	,	PUNCT
fbem-7128	110	6	2015(07):69	2015(07):69	NOUN
fbem-7128	110	7	-	-	PUNCT
fbem-7128	110	8	72	72	NUM
fbem-7128	110	9	.	.	PUNCT
fbem-7128	111	1	[	[	X
fbem-7128	111	2	2	2	NUM
fbem-7128	111	3	]	]	PUNCT
fbem-7128	111	4	qinhua	qinhua	PROPN
fbem-7128	111	5	ye	ye	PROPN
fbem-7128	111	6	,	,	PUNCT
fbem-7128	111	7	fan	fan	NOUN
fbem-7128	111	8	ye	ye	NOUN
fbem-7128	111	9	,	,	PUNCT
fbem-7128	111	10	shizhong	shizhong	PROPN
fbem-7128	111	11	huang	huang	PROPN
fbem-7128	111	12	.	.	PUNCT
fbem-7128	111	13	identification	identification	NOUN
fbem-7128	111	14	and	and	CCONJ
fbem-7128	111	15	response	response	NOUN
fbem-7128	111	16	of	of	ADP
fbem-7128	111	17	performance	performance	NOUN
fbem-7128	111	18	promise	promise	NOUN
fbem-7128	111	19	fraud	fraud	NOUN
fbem-7128	111	20	:	:	PUNCT
fbem-7128	111	21	a	a	DET
fbem-7128	111	22	case	case	NOUN
fbem-7128	111	23	study	study	NOUN
fbem-7128	111	24	based	base	VERB
fbem-7128	111	25	on	on	ADP
fbem-7128	111	26	aerospace	aerospace	NOUN
fbem-7128	111	27	communications	communication	NOUN
fbem-7128	111	28	holdings	holdings	PROPN
fbem-7128	111	29	co.	co.	PROPN
fbem-7128	111	30	,ltd.[j	,ltd.[j	PROPN
fbem-7128	111	31	]	]	PUNCT
fbem-7128	111	32	.	.	PUNCT
fbem-7128	112	1	finance	finance	NOUN
fbem-7128	112	2	and	and	CCONJ
fbem-7128	112	3	accounting,2021,no.647(23):35	accounting,2021,no.647(23):35	NOUN
fbem-7128	112	4	-	-	SYM
fbem-7128	112	5	40	40	NUM
fbem-7128	112	6	.	.	PUNCT
fbem-7128	113	1	[	[	X
fbem-7128	113	2	3	3	X
fbem-7128	113	3	]	]	PUNCT
fbem-7128	113	4	changgui	changgui	NOUN
fbem-7128	113	5	zhu	zhu	PROPN
fbem-7128	113	6	.	.	PUNCT
fbem-7128	114	1	the	the	DET
fbem-7128	114	2	impact	impact	NOUN
fbem-7128	114	3	of	of	ADP
fbem-7128	114	4	implementing	implement	VERB
fbem-7128	114	5	"	"	PUNCT
fbem-7128	114	6	china	china	PROPN
fbem-7128	114	7	'	'	PART
fbem-7128	114	8	two	two	NUM
fbem-7128	114	9	invoices	invoice	NOUN
fbem-7128	114	10	system	system	NOUN
fbem-7128	114	11	"	"	PUNCT
fbem-7128	114	12	on	on	ADP
fbem-7128	114	13	the	the	DET
fbem-7128	114	14	development	development	NOUN
fbem-7128	114	15	of	of	ADP
fbem-7128	114	16	drug	drug	NOUN
fbem-7128	114	17	business	business	NOUN
fbem-7128	114	18	enterprises	enterprise	NOUN
fbem-7128	114	19	[	[	X
fbem-7128	114	20	j	j	X
fbem-7128	114	21	]	]	X
fbem-7128	114	22	.	.	PUNCT
fbem-7128	115	1	electronic	electronic	ADJ
fbem-7128	115	2	journal	journal	NOUN
fbem-7128	115	3	of	of	ADP
fbem-7128	115	4	clinical	clinical	ADJ
fbem-7128	115	5	medicine	medicine	NOUN
fbem-7128	115	6	literature	literature	NOUN
fbem-7128	115	7	,	,	PUNCT
fbem-7128	115	8	2018	2018	NUM
fbem-7128	115	9	,	,	PUNCT
fbem-7128	115	10	5(85	5(85	NUM
fbem-7128	115	11	):	):	PUNCT
fbem-7128	115	12	198	198	NUM
fbem-7128	115	13	.	.	PUNCT
fbem-7128	116	1	doi:10.16281	doi:10.16281	PROPN
fbem-7128	116	2	/	/	SYM
fbem-7128	116	3	j.cnki.jocml.2018.85.167	j.cnki.jocml.2018.85.167	ADJ
fbem-7128	116	4	.	.	PUNCT
fbem-7128	117	1	[	[	X
fbem-7128	117	2	4	4	X
fbem-7128	117	3	]	]	X
fbem-7128	117	4	jiyin	jiyin	PROPN
fbem-7128	117	5	zhong	zhong	PROPN
fbem-7128	117	6	.	.	PUNCT
fbem-7128	118	1	the	the	DET
fbem-7128	118	2	mystery	mystery	NOUN
fbem-7128	118	3	of	of	ADP
fbem-7128	118	4	chinese	chinese	ADJ
fbem-7128	118	5	companies	company	NOUN
fbem-7128	118	6	'	'	PART
fbem-7128	118	7	"	"	PUNCT
fbem-7128	118	8	enthusiasm	enthusiasm	NOUN
fbem-7128	118	9	"	"	PUNCT
fbem-7128	118	10	for	for	ADP
fbem-7128	118	11	"	"	PUNCT
fbem-7128	118	12	ownership	ownership	NOUN
fbem-7128	118	13	"	"	PUNCT
fbem-7128	118	14	structure	structure	NOUN
fbem-7128	118	15	[	[	X
fbem-7128	118	16	j	j	X
fbem-7128	118	17	]	]	X
fbem-7128	118	18	.	.	PUNCT
fbem-7128	119	1	board	board	NOUN
fbem-7128	119	2	of	of	ADP
fbem-7128	119	3	directors	director	NOUN
fbem-7128	119	4	,	,	PUNCT
fbem-7128	119	5	2019	2019	NUM
fbem-7128	119	6	,	,	PUNCT
fbem-7128	119	7	no.172(07):40	no.172(07):40	NOUN
fbem-7128	119	8	-	-	PUNCT
fbem-7128	119	9	43	43	NUM
fbem-7128	119	10	.	.	PUNCT