id	sid	tid	token	lemma	pos
fbem-873	1	1	frontiers	frontier	NOUN
fbem-873	1	2	in	in	ADP
fbem-873	1	3	business	business	NOUN
fbem-873	1	4	,	,	PUNCT
fbem-873	1	5	economics	economic	NOUN
fbem-873	1	6	and	and	CCONJ
fbem-873	1	7	management	management	NOUN
fbem-873	1	8	issn	issn	PROPN
fbem-873	1	9	:	:	PUNCT
fbem-873	1	10	2766	2766	NUM
fbem-873	1	11	-	-	PUNCT
fbem-873	1	12	824x	824x	NUM
fbem-873	1	13	|	|	ADJ
fbem-873	1	14	vol	vol	NOUN
fbem-873	1	15	.	.	PROPN
fbem-873	2	1	4	4	NUM
fbem-873	2	2	,	,	PUNCT
fbem-873	2	3	no	no	INTJ
fbem-873	2	4	.	.	NOUN
fbem-873	2	5	2	2	NUM
fbem-873	2	6	,	,	PUNCT
fbem-873	2	7	2022	2022	NUM
fbem-873	2	8	122	122	NUM
fbem-873	2	9	research	research	NOUN
fbem-873	2	10	on	on	ADP
fbem-873	2	11	policy	policy	NOUN
fbem-873	2	12	implementation	implementation	NOUN
fbem-873	2	13	audit	audit	NOUN
fbem-873	2	14	guangshi	guangshi	VERB
fbem-873	2	15	an	an	DET
fbem-873	2	16	,	,	PUNCT
fbem-873	2	17	wenzhang	wenzhang	PROPN
fbem-873	2	18	si	si	PROPN
fbem-873	2	19	school	school	PROPN
fbem-873	2	20	of	of	ADP
fbem-873	2	21	accounting	accounting	PROPN
fbem-873	2	22	,	,	PUNCT
fbem-873	2	23	anhui	anhui	PROPN
fbem-873	2	24	university	university	PROPN
fbem-873	2	25	of	of	ADP
fbem-873	2	26	finance	finance	NOUN
fbem-873	2	27	and	and	CCONJ
fbem-873	2	28	economics	economic	NOUN
fbem-873	2	29	,	,	PUNCT
fbem-873	2	30	bengbu	bengbu	NOUN
fbem-873	2	31	233030	233030	NUM
fbem-873	2	32	,	,	PUNCT
fbem-873	2	33	china	china	PROPN
fbem-873	2	34	abstract	abstract	NOUN
fbem-873	2	35	:	:	PUNCT
fbem-873	2	36	policy	policy	NOUN
fbem-873	2	37	implementation	implementation	NOUN
fbem-873	2	38	audit	audit	NOUN
fbem-873	2	39	can	can	AUX
fbem-873	2	40	be	be	AUX
fbem-873	2	41	interpreted	interpret	VERB
fbem-873	2	42	as	as	ADP
fbem-873	2	43	an	an	DET
fbem-873	2	44	audit	audit	NOUN
fbem-873	2	45	way	way	NOUN
fbem-873	2	46	to	to	PART
fbem-873	2	47	promote	promote	VERB
fbem-873	2	48	more	more	ADJ
fbem-873	2	49	maneuverability	maneuverability	NOUN
fbem-873	2	50	and	and	CCONJ
fbem-873	2	51	scientific	scientific	ADJ
fbem-873	2	52	rigor	rigor	NOUN
fbem-873	2	53	of	of	ADP
fbem-873	2	54	policies	policy	NOUN
fbem-873	2	55	,	,	PUNCT
fbem-873	2	56	to	to	PART
fbem-873	2	57	fully	fully	ADV
fbem-873	2	58	implement	implement	VERB
fbem-873	2	59	public	public	ADJ
fbem-873	2	60	economic	economic	ADJ
fbem-873	2	61	policies	policy	NOUN
fbem-873	2	62	,	,	PUNCT
fbem-873	2	63	and	and	CCONJ
fbem-873	2	64	to	to	PART
fbem-873	2	65	effectively	effectively	ADV
fbem-873	2	66	fulfill	fulfill	VERB
fbem-873	2	67	the	the	DET
fbem-873	2	68	public	public	ADJ
fbem-873	2	69	entrusted	entrust	VERB
fbem-873	2	70	economic	economic	ADJ
fbem-873	2	71	responsibilities	responsibility	NOUN
fbem-873	2	72	of	of	ADP
fbem-873	2	73	the	the	DET
fbem-873	2	74	government	government	NOUN
fbem-873	2	75	.	.	PUNCT
fbem-873	3	1	on	on	ADP
fbem-873	3	2	the	the	DET
fbem-873	3	3	basis	basis	NOUN
fbem-873	3	4	of	of	ADP
fbem-873	3	5	summarizing	summarize	VERB
fbem-873	3	6	the	the	DET
fbem-873	3	7	concept	concept	NOUN
fbem-873	3	8	,	,	PUNCT
fbem-873	3	9	content	content	NOUN
fbem-873	3	10	and	and	CCONJ
fbem-873	3	11	transmission	transmission	NOUN
fbem-873	3	12	links	link	NOUN
fbem-873	3	13	of	of	ADP
fbem-873	3	14	policy	policy	NOUN
fbem-873	3	15	implementation	implementation	NOUN
fbem-873	3	16	audit	audit	NOUN
fbem-873	3	17	,	,	PUNCT
fbem-873	3	18	this	this	DET
fbem-873	3	19	paper	paper	NOUN
fbem-873	3	20	reviews	review	VERB
fbem-873	3	21	its	its	PRON
fbem-873	3	22	institutional	institutional	ADJ
fbem-873	3	23	evolution	evolution	NOUN
fbem-873	3	24	and	and	CCONJ
fbem-873	3	25	development	development	NOUN
fbem-873	3	26	at	at	ADP
fbem-873	3	27	home	home	NOUN
fbem-873	3	28	and	and	CCONJ
fbem-873	3	29	abroad	abroad	ADV
fbem-873	3	30	,	,	PUNCT
fbem-873	3	31	and	and	CCONJ
fbem-873	3	32	probes	probe	NOUN
fbem-873	3	33	into	into	ADP
fbem-873	3	34	the	the	DET
fbem-873	3	35	significance	significance	NOUN
fbem-873	3	36	of	of	ADP
fbem-873	3	37	implementing	implement	VERB
fbem-873	3	38	policy	policy	NOUN
fbem-873	3	39	implementation	implementation	NOUN
fbem-873	3	40	audit	audit	NOUN
fbem-873	3	41	.	.	PUNCT
fbem-873	4	1	at	at	ADP
fbem-873	4	2	the	the	DET
fbem-873	4	3	same	same	ADJ
fbem-873	4	4	time	time	NOUN
fbem-873	4	5	,	,	PUNCT
fbem-873	4	6	combined	combine	VERB
fbem-873	4	7	with	with	ADP
fbem-873	4	8	the	the	DET
fbem-873	4	9	theory	theory	NOUN
fbem-873	4	10	and	and	CCONJ
fbem-873	4	11	practice	practice	NOUN
fbem-873	4	12	of	of	ADP
fbem-873	4	13	policy	policy	NOUN
fbem-873	4	14	implementation	implementation	NOUN
fbem-873	4	15	audit	audit	NOUN
fbem-873	4	16	,	,	PUNCT
fbem-873	4	17	this	this	DET
fbem-873	4	18	paper	paper	NOUN
fbem-873	4	19	analyzes	analyze	VERB
fbem-873	4	20	the	the	DET
fbem-873	4	21	existing	exist	VERB
fbem-873	4	22	problems	problem	NOUN
fbem-873	4	23	of	of	ADP
fbem-873	4	24	policy	policy	NOUN
fbem-873	4	25	implementation	implementation	NOUN
fbem-873	4	26	audit	audit	NOUN
fbem-873	4	27	in	in	ADP
fbem-873	4	28	china	china	PROPN
fbem-873	4	29	at	at	ADP
fbem-873	4	30	the	the	DET
fbem-873	4	31	present	present	ADJ
fbem-873	4	32	stage	stage	NOUN
fbem-873	4	33	,	,	PUNCT
fbem-873	4	34	puts	put	VERB
fbem-873	4	35	forward	forward	ADP
fbem-873	4	36	countermeasures	countermeasure	NOUN
fbem-873	4	37	to	to	PART
fbem-873	4	38	promote	promote	VERB
fbem-873	4	39	the	the	DET
fbem-873	4	40	development	development	NOUN
fbem-873	4	41	of	of	ADP
fbem-873	4	42	policy	policy	NOUN
fbem-873	4	43	implementation	implementation	NOUN
fbem-873	4	44	audit	audit	NOUN
fbem-873	4	45	,	,	PUNCT
fbem-873	4	46	and	and	CCONJ
fbem-873	4	47	explores	explore	VERB
fbem-873	4	48	the	the	DET
fbem-873	4	49	construction	construction	NOUN
fbem-873	4	50	of	of	ADP
fbem-873	4	51	a	a	DET
fbem-873	4	52	more	more	ADV
fbem-873	4	53	scientific	scientific	ADJ
fbem-873	4	54	,	,	PUNCT
fbem-873	4	55	perfect	perfect	ADJ
fbem-873	4	56	and	and	CCONJ
fbem-873	4	57	operable	operable	ADJ
fbem-873	4	58	evaluation	evaluation	NOUN
fbem-873	4	59	system	system	NOUN
fbem-873	4	60	to	to	PART
fbem-873	4	61	provide	provide	VERB
fbem-873	4	62	a	a	DET
fbem-873	4	63	scientific	scientific	ADJ
fbem-873	4	64	and	and	CCONJ
fbem-873	4	65	feasible	feasible	ADJ
fbem-873	4	66	evaluation	evaluation	NOUN
fbem-873	4	67	basis	basis	NOUN
fbem-873	4	68	for	for	ADP
fbem-873	4	69	the	the	DET
fbem-873	4	70	effective	effective	ADJ
fbem-873	4	71	implementation	implementation	NOUN
fbem-873	4	72	of	of	ADP
fbem-873	4	73	policy	policy	NOUN
fbem-873	4	74	implementation	implementation	NOUN
fbem-873	4	75	audit	audit	NOUN
fbem-873	4	76	.	.	PUNCT
fbem-873	5	1	in	in	ADP
fbem-873	5	2	order	order	NOUN
fbem-873	5	3	to	to	PART
fbem-873	5	4	better	well	ADV
fbem-873	5	5	play	play	VERB
fbem-873	5	6	the	the	DET
fbem-873	5	7	role	role	NOUN
fbem-873	5	8	of	of	ADP
fbem-873	5	9	evaluation	evaluation	NOUN
fbem-873	5	10	system	system	NOUN
fbem-873	5	11	in	in	ADP
fbem-873	5	12	policy	policy	NOUN
fbem-873	5	13	implementation	implementation	NOUN
fbem-873	5	14	audit	audit	NOUN
fbem-873	5	15	practice	practice	NOUN
fbem-873	5	16	.	.	PUNCT
fbem-873	6	1	this	this	DET
fbem-873	6	2	paper	paper	NOUN
fbem-873	6	3	also	also	ADV
fbem-873	6	4	puts	put	VERB
fbem-873	6	5	forward	forward	ADV
fbem-873	6	6	other	other	ADJ
fbem-873	6	7	countermeasures	countermeasure	NOUN
fbem-873	6	8	and	and	CCONJ
fbem-873	6	9	suggestions	suggestion	NOUN
fbem-873	6	10	to	to	PART
fbem-873	6	11	promote	promote	VERB
fbem-873	6	12	policy	policy	NOUN
fbem-873	6	13	implementation	implementation	NOUN
fbem-873	6	14	audit	audit	NOUN
fbem-873	6	15	,	,	PUNCT
fbem-873	6	16	including	include	VERB
fbem-873	6	17	extending	extend	VERB
fbem-873	6	18	the	the	DET
fbem-873	6	19	breadth	breadth	NOUN
fbem-873	6	20	of	of	ADP
fbem-873	6	21	policy	policy	NOUN
fbem-873	6	22	implementation	implementation	NOUN
fbem-873	6	23	audit	audit	NOUN
fbem-873	6	24	,	,	PUNCT
fbem-873	6	25	exploring	explore	VERB
fbem-873	6	26	the	the	DET
fbem-873	6	27	depth	depth	NOUN
fbem-873	6	28	of	of	ADP
fbem-873	6	29	policy	policy	NOUN
fbem-873	6	30	implementation	implementation	NOUN
fbem-873	6	31	audit	audit	NOUN
fbem-873	6	32	,	,	PUNCT
fbem-873	6	33	strengthening	strengthen	VERB
fbem-873	6	34	the	the	DET
fbem-873	6	35	integration	integration	NOUN
fbem-873	6	36	of	of	ADP
fbem-873	6	37	cross	cross	NOUN
fbem-873	6	38	-	-	NOUN
fbem-873	6	39	project	project	NOUN
fbem-873	6	40	,	,	PUNCT
fbem-873	6	41	crossfield	crossfield	NOUN
fbem-873	6	42	and	and	CCONJ
fbem-873	6	43	cross	cross	ADJ
fbem-873	6	44	-	-	ADJ
fbem-873	6	45	period	period	ADJ
fbem-873	6	46	results	result	NOUN
fbem-873	6	47	,	,	PUNCT
fbem-873	6	48	and	and	CCONJ
fbem-873	6	49	strengthening	strengthen	VERB
fbem-873	6	50	the	the	DET
fbem-873	6	51	application	application	NOUN
fbem-873	6	52	of	of	ADP
fbem-873	6	53	new	new	ADJ
fbem-873	6	54	audit	audit	NOUN
fbem-873	6	55	technology	technology	NOUN
fbem-873	6	56	to	to	PART
fbem-873	6	57	achieve	achieve	VERB
fbem-873	6	58	scientific	scientific	ADJ
fbem-873	6	59	and	and	CCONJ
fbem-873	6	60	technological	technological	ADJ
fbem-873	6	61	strong	strong	ADJ
fbem-873	6	62	audit	audit	NOUN
fbem-873	6	63	.	.	PUNCT
fbem-873	7	1	compared	compare	VERB
fbem-873	7	2	with	with	ADP
fbem-873	7	3	developed	develop	VERB
fbem-873	7	4	countries	country	NOUN
fbem-873	7	5	,	,	PUNCT
fbem-873	7	6	the	the	DET
fbem-873	7	7	theory	theory	NOUN
fbem-873	7	8	and	and	CCONJ
fbem-873	7	9	practice	practice	NOUN
fbem-873	7	10	of	of	ADP
fbem-873	7	11	policy	policy	NOUN
fbem-873	7	12	implementation	implementation	NOUN
fbem-873	7	13	audit	audit	NOUN
fbem-873	7	14	in	in	ADP
fbem-873	7	15	china	china	PROPN
fbem-873	7	16	are	be	AUX
fbem-873	7	17	not	not	PART
fbem-873	7	18	mature	mature	ADJ
fbem-873	7	19	,	,	PUNCT
fbem-873	7	20	there	there	PRON
fbem-873	7	21	are	be	VERB
fbem-873	7	22	risks	risk	NOUN
fbem-873	7	23	and	and	CCONJ
fbem-873	7	24	opportunities	opportunity	NOUN
fbem-873	7	25	for	for	ADP
fbem-873	7	26	development	development	NOUN
fbem-873	7	27	.	.	PUNCT
fbem-873	8	1	therefore	therefore	ADV
fbem-873	8	2	,	,	PUNCT
fbem-873	8	3	china	china	PROPN
fbem-873	8	4	needs	need	VERB
fbem-873	8	5	to	to	PART
fbem-873	8	6	strengthen	strengthen	VERB
fbem-873	8	7	the	the	DET
fbem-873	8	8	innovation	innovation	NOUN
fbem-873	8	9	of	of	ADP
fbem-873	8	10	audit	audit	NOUN
fbem-873	8	11	methods	method	NOUN
fbem-873	8	12	,	,	PUNCT
fbem-873	8	13	promote	promote	VERB
fbem-873	8	14	the	the	DET
fbem-873	8	15	long	long	ADJ
fbem-873	8	16	-	-	PUNCT
fbem-873	8	17	term	term	NOUN
fbem-873	8	18	development	development	NOUN
fbem-873	8	19	of	of	ADP
fbem-873	8	20	policy	policy	NOUN
fbem-873	8	21	implementation	implementation	NOUN
fbem-873	8	22	effect	effect	NOUN
fbem-873	8	23	audit	audit	NOUN
fbem-873	8	24	,	,	PUNCT
fbem-873	8	25	and	and	CCONJ
fbem-873	8	26	then	then	ADV
fbem-873	8	27	serve	serve	VERB
fbem-873	8	28	the	the	DET
fbem-873	8	29	national	national	ADJ
fbem-873	8	30	governance	governance	NOUN
fbem-873	8	31	,	,	PUNCT
fbem-873	8	32	to	to	PART
fbem-873	8	33	achieve	achieve	VERB
fbem-873	8	34	the	the	DET
fbem-873	8	35	modernization	modernization	NOUN
fbem-873	8	36	of	of	ADP
fbem-873	8	37	national	national	ADJ
fbem-873	8	38	governance	governance	NOUN
fbem-873	8	39	.	.	PUNCT
fbem-873	9	1	keywords	keyword	NOUN
fbem-873	9	2	:	:	PUNCT
fbem-873	9	3	policy	policy	NOUN
fbem-873	9	4	implementation	implementation	NOUN
fbem-873	9	5	audit	audit	NOUN
fbem-873	9	6	,	,	PUNCT
fbem-873	9	7	government	government	NOUN
fbem-873	9	8	audit	audit	NOUN
fbem-873	9	9	,	,	PUNCT
fbem-873	9	10	national	national	ADJ
fbem-873	9	11	governance	governance	NOUN
fbem-873	9	12	.	.	PUNCT
fbem-873	10	1	1	1	X
fbem-873	10	2	.	.	X
fbem-873	10	3	foreword	foreword	NOUN
fbem-873	10	4	after	after	ADP
fbem-873	10	5	entering	enter	VERB
fbem-873	10	6	the	the	DET
fbem-873	10	7	21st	21st	ADJ
fbem-873	10	8	century	century	NOUN
fbem-873	10	9	,	,	PUNCT
fbem-873	10	10	china	china	PROPN
fbem-873	10	11	's	's	PART
fbem-873	10	12	attention	attention	NOUN
fbem-873	10	13	to	to	ADP
fbem-873	10	14	policy	policy	NOUN
fbem-873	10	15	implementation	implementation	NOUN
fbem-873	10	16	audit	audit	NOUN
fbem-873	10	17	has	have	AUX
fbem-873	10	18	been	be	AUX
fbem-873	10	19	increasing	increase	VERB
fbem-873	10	20	,	,	PUNCT
fbem-873	10	21	and	and	CCONJ
fbem-873	10	22	the	the	DET
fbem-873	10	23	national	national	ADJ
fbem-873	10	24	audit	audit	NOUN
fbem-873	10	25	work	work	NOUN
fbem-873	10	26	conference	conference	NOUN
fbem-873	10	27	has	have	AUX
fbem-873	10	28	repeatedly	repeatedly	ADV
fbem-873	10	29	put	put	VERB
fbem-873	10	30	forward	forward	ADP
fbem-873	10	31	requirements	requirement	NOUN
fbem-873	10	32	for	for	ADP
fbem-873	10	33	policy	policy	NOUN
fbem-873	10	34	implementation	implementation	NOUN
fbem-873	10	35	audit	audit	NOUN
fbem-873	10	36	.	.	PUNCT
fbem-873	11	1	in	in	ADP
fbem-873	11	2	recent	recent	ADJ
fbem-873	11	3	years	year	NOUN
fbem-873	11	4	,	,	PUNCT
fbem-873	11	5	the	the	DET
fbem-873	11	6	cpc	cpc	PROPN
fbem-873	11	7	central	central	PROPN
fbem-873	11	8	committee	committee	PROPN
fbem-873	11	9	and	and	CCONJ
fbem-873	11	10	the	the	DET
fbem-873	11	11	state	state	NOUN
fbem-873	11	12	council	council	PROPN
fbem-873	11	13	pay	pay	VERB
fbem-873	11	14	more	more	ADJ
fbem-873	11	15	and	and	CCONJ
fbem-873	11	16	more	more	ADJ
fbem-873	11	17	attention	attention	NOUN
fbem-873	11	18	to	to	ADP
fbem-873	11	19	the	the	DET
fbem-873	11	20	policy	policy	NOUN
fbem-873	11	21	tracking	tracking	NOUN
fbem-873	11	22	audit	audit	NOUN
fbem-873	11	23	,	,	PUNCT
fbem-873	11	24	and	and	CCONJ
fbem-873	11	25	the	the	DET
fbem-873	11	26	requirements	requirement	NOUN
fbem-873	11	27	are	be	AUX
fbem-873	11	28	gradually	gradually	ADV
fbem-873	11	29	improved	improve	VERB
fbem-873	11	30	.	.	PUNCT
fbem-873	12	1	at	at	ADP
fbem-873	12	2	the	the	DET
fbem-873	12	3	first	first	ADJ
fbem-873	12	4	meeting	meeting	NOUN
fbem-873	12	5	of	of	ADP
fbem-873	12	6	the	the	DET
fbem-873	12	7	audit	audit	NOUN
fbem-873	12	8	commission	commission	NOUN
fbem-873	12	9	of	of	ADP
fbem-873	12	10	the	the	DET
fbem-873	12	11	cpc	cpc	PROPN
fbem-873	12	12	central	central	PROPN
fbem-873	12	13	committee	committee	PROPN
fbem-873	12	14	in	in	ADP
fbem-873	12	15	may	may	PROPN
fbem-873	12	16	2018	2018	NUM
fbem-873	12	17	,	,	PUNCT
fbem-873	12	18	it	it	PRON
fbem-873	12	19	was	be	AUX
fbem-873	12	20	proposed	propose	VERB
fbem-873	12	21	to	to	PART
fbem-873	12	22	expand	expand	VERB
fbem-873	12	23	the	the	DET
fbem-873	12	24	scope	scope	NOUN
fbem-873	12	25	and	and	CCONJ
fbem-873	12	26	depth	depth	NOUN
fbem-873	12	27	of	of	ADP
fbem-873	12	28	audit	audit	NOUN
fbem-873	12	29	oversight	oversight	NOUN
fbem-873	12	30	,	,	PUNCT
fbem-873	12	31	avoid	avoid	VERB
fbem-873	12	32	blind	blind	ADJ
fbem-873	12	33	spots	spot	NOUN
fbem-873	12	34	in	in	ADP
fbem-873	12	35	oversight	oversight	NOUN
fbem-873	12	36	,	,	PUNCT
fbem-873	12	37	and	and	CCONJ
fbem-873	12	38	strengthen	strengthen	VERB
fbem-873	12	39	follow	follow	VERB
fbem-873	12	40	-	-	PUNCT
fbem-873	12	41	up	up	NOUN
fbem-873	12	42	auditing	auditing	NOUN
fbem-873	12	43	of	of	ADP
fbem-873	12	44	the	the	DET
fbem-873	12	45	implementation	implementation	NOUN
fbem-873	12	46	of	of	ADP
fbem-873	12	47	major	major	ADJ
fbem-873	12	48	policies	policy	NOUN
fbem-873	12	49	and	and	CCONJ
fbem-873	12	50	measures	measure	NOUN
fbem-873	12	51	of	of	ADP
fbem-873	12	52	the	the	DET
fbem-873	12	53	cpc	cpc	PROPN
fbem-873	12	54	central	central	PROPN
fbem-873	12	55	committee	committee	PROPN
fbem-873	12	56	.	.	PUNCT
fbem-873	13	1	in	in	ADP
fbem-873	13	2	june	june	PROPN
fbem-873	13	3	2019	2019	NUM
fbem-873	13	4	,	,	PUNCT
fbem-873	13	5	the	the	DET
fbem-873	13	6	audit	audit	NOUN
fbem-873	13	7	commission	commission	NOUN
fbem-873	13	8	of	of	ADP
fbem-873	13	9	the	the	DET
fbem-873	13	10	cpc	cpc	PROPN
fbem-873	13	11	central	central	PROPN
fbem-873	13	12	committee	committee	PROPN
fbem-873	13	13	issued	issue	VERB
fbem-873	13	14	the	the	DET
fbem-873	13	15	circular	circular	NOUN
fbem-873	13	16	of	of	ADP
fbem-873	13	17	the	the	DET
fbem-873	13	18	guiding	guide	VERB
fbem-873	13	19	opinions	opinion	NOUN
fbem-873	13	20	on	on	ADP
fbem-873	13	21	deepening	deepen	VERB
fbem-873	13	22	efforts	effort	NOUN
fbem-873	13	23	to	to	PART
fbem-873	13	24	achieve	achieve	VERB
fbem-873	13	25	full	full	ADJ
fbem-873	13	26	audit	audit	NOUN
fbem-873	13	27	coverage	coverage	NOUN
fbem-873	13	28	,	,	PUNCT
fbem-873	13	29	and	and	CCONJ
fbem-873	13	30	tracking	track	VERB
fbem-873	13	31	the	the	DET
fbem-873	13	32	implementation	implementation	NOUN
fbem-873	13	33	of	of	ADP
fbem-873	13	34	major	major	ADJ
fbem-873	13	35	policies	policy	NOUN
fbem-873	13	36	and	and	CCONJ
fbem-873	13	37	measures	measure	NOUN
fbem-873	13	38	was	be	AUX
fbem-873	13	39	listed	list	VERB
fbem-873	13	40	as	as	ADP
fbem-873	13	41	one	one	NUM
fbem-873	13	42	of	of	ADP
fbem-873	13	43	the	the	DET
fbem-873	13	44	key	key	ADJ
fbem-873	13	45	tasks	task	NOUN
fbem-873	13	46	for	for	ADP
fbem-873	13	47	achieving	achieve	VERB
fbem-873	13	48	full	full	ADJ
fbem-873	13	49	audit	audit	NOUN
fbem-873	13	50	coverage	coverage	NOUN
fbem-873	13	51	.	.	PUNCT
fbem-873	14	1	in	in	ADP
fbem-873	14	2	july	july	PROPN
fbem-873	14	3	2019	2019	NUM
fbem-873	14	4	,	,	PUNCT
fbem-873	14	5	the	the	DET
fbem-873	14	6	general	general	ADJ
fbem-873	14	7	office	office	NOUN
fbem-873	14	8	of	of	ADP
fbem-873	14	9	the	the	DET
fbem-873	14	10	cpc	cpc	PROPN
fbem-873	14	11	central	central	PROPN
fbem-873	14	12	committee	committee	PROPN
fbem-873	14	13	and	and	CCONJ
fbem-873	14	14	the	the	DET
fbem-873	14	15	general	general	ADJ
fbem-873	14	16	office	office	NOUN
fbem-873	14	17	of	of	ADP
fbem-873	14	18	the	the	DET
fbem-873	14	19	state	state	PROPN
fbem-873	14	20	council	council	PROPN
fbem-873	14	21	issued	issue	VERB
fbem-873	14	22	the	the	DET
fbem-873	14	23	regulations	regulation	NOUN
fbem-873	14	24	on	on	ADP
fbem-873	14	25	auditing	audit	VERB
fbem-873	14	26	the	the	DET
fbem-873	14	27	economic	economic	ADJ
fbem-873	14	28	responsibility	responsibility	NOUN
fbem-873	14	29	of	of	ADP
fbem-873	14	30	leading	lead	VERB
fbem-873	14	31	party	party	NOUN
fbem-873	14	32	and	and	CCONJ
fbem-873	14	33	government	government	NOUN
fbem-873	14	34	officials	official	NOUN
fbem-873	14	35	and	and	CCONJ
fbem-873	14	36	leading	lead	VERB
fbem-873	14	37	personnel	personnel	NOUN
fbem-873	14	38	of	of	ADP
fbem-873	14	39	state	state	NOUN
fbem-873	14	40	-	-	PUNCT
fbem-873	14	41	owned	own	VERB
fbem-873	14	42	enterprises	enterprise	NOUN
fbem-873	14	43	and	and	CCONJ
fbem-873	14	44	public	public	ADJ
fbem-873	14	45	institutions	institution	NOUN
fbem-873	14	46	,	,	PUNCT
fbem-873	14	47	including	include	VERB
fbem-873	14	48	the	the	DET
fbem-873	14	49	implementation	implementation	NOUN
fbem-873	14	50	of	of	ADP
fbem-873	14	51	the	the	DET
fbem-873	14	52	party	party	NOUN
fbem-873	14	53	's	's	PART
fbem-873	14	54	and	and	CCONJ
fbem-873	14	55	state	state	NOUN
fbem-873	14	56	's	's	PART
fbem-873	14	57	economic	economic	ADJ
fbem-873	14	58	policies	policy	NOUN
fbem-873	14	59	,	,	PUNCT
fbem-873	14	60	decisions	decision	NOUN
fbem-873	14	61	and	and	CCONJ
fbem-873	14	62	arrangements	arrangement	NOUN
fbem-873	14	63	as	as	ADP
fbem-873	14	64	an	an	DET
fbem-873	14	65	important	important	ADJ
fbem-873	14	66	audit	audit	NOUN
fbem-873	14	67	content	content	NOUN
fbem-873	14	68	.	.	PUNCT
fbem-873	15	1	all	all	DET
fbem-873	15	2	these	these	PRON
fbem-873	15	3	show	show	VERB
fbem-873	15	4	that	that	SCONJ
fbem-873	15	5	the	the	DET
fbem-873	15	6	audit	audit	NOUN
fbem-873	15	7	of	of	ADP
fbem-873	15	8	the	the	DET
fbem-873	15	9	implementation	implementation	NOUN
fbem-873	15	10	of	of	ADP
fbem-873	15	11	major	major	ADJ
fbem-873	15	12	national	national	ADJ
fbem-873	15	13	policies	policy	NOUN
fbem-873	15	14	and	and	CCONJ
fbem-873	15	15	measures	measure	NOUN
fbem-873	15	16	has	have	AUX
fbem-873	15	17	become	become	VERB
fbem-873	15	18	a	a	DET
fbem-873	15	19	"	"	PUNCT
fbem-873	15	20	required	required	ADJ
fbem-873	15	21	action	action	NOUN
fbem-873	15	22	"	"	PUNCT
fbem-873	15	23	of	of	ADP
fbem-873	15	24	policy	policy	NOUN
fbem-873	15	25	implementation	implementation	NOUN
fbem-873	15	26	audit	audit	NOUN
fbem-873	15	27	,	,	PUNCT
fbem-873	15	28	which	which	PRON
fbem-873	15	29	is	be	AUX
fbem-873	15	30	an	an	DET
fbem-873	15	31	important	important	ADJ
fbem-873	15	32	mission	mission	NOUN
fbem-873	15	33	entrusted	entrust	VERB
fbem-873	15	34	to	to	ADP
fbem-873	15	35	policy	policy	NOUN
fbem-873	15	36	implementation	implementation	NOUN
fbem-873	15	37	audit	audit	NOUN
fbem-873	15	38	in	in	ADP
fbem-873	15	39	the	the	DET
fbem-873	15	40	new	new	ADJ
fbem-873	15	41	era	era	NOUN
fbem-873	15	42	.	.	PUNCT
fbem-873	16	1	let	let	VERB
fbem-873	16	2	auditing	auditing	NOUN
fbem-873	16	3	be	be	AUX
fbem-873	16	4	a	a	DET
fbem-873	16	5	good	good	ADJ
fbem-873	16	6	solution	solution	NOUN
fbem-873	16	7	to	to	ADP
fbem-873	16	8	the	the	DET
fbem-873	16	9	problem	problem	NOUN
fbem-873	16	10	of	of	ADP
fbem-873	16	11	the	the	DET
fbem-873	16	12	effectiveness	effectiveness	NOUN
fbem-873	16	13	of	of	ADP
fbem-873	16	14	economic	economic	ADJ
fbem-873	16	15	policies	policy	NOUN
fbem-873	16	16	.	.	PUNCT
fbem-873	17	1	2	2	X
fbem-873	17	2	.	.	X
fbem-873	17	3	the	the	DET
fbem-873	17	4	concept	concept	NOUN
fbem-873	17	5	,	,	PUNCT
fbem-873	17	6	content	content	NOUN
fbem-873	17	7	and	and	CCONJ
fbem-873	17	8	delivery	delivery	NOUN
fbem-873	17	9	of	of	ADP
fbem-873	17	10	policy	policy	NOUN
fbem-873	17	11	implementation	implementation	NOUN
fbem-873	17	12	audit	audit	NOUN
fbem-873	17	13	policy	policy	NOUN
fbem-873	17	14	implementation	implementation	NOUN
fbem-873	17	15	audit	audit	NOUN
fbem-873	17	16	is	be	AUX
fbem-873	17	17	to	to	PART
fbem-873	17	18	evaluate	evaluate	VERB
fbem-873	17	19	the	the	DET
fbem-873	17	20	implementation	implementation	NOUN
fbem-873	17	21	and	and	CCONJ
fbem-873	17	22	implementation	implementation	NOUN
fbem-873	17	23	of	of	ADP
fbem-873	17	24	major	major	ADJ
fbem-873	17	25	policies	policy	NOUN
fbem-873	17	26	according	accord	VERB
fbem-873	17	27	to	to	ADP
fbem-873	17	28	specific	specific	ADJ
fbem-873	17	29	procedures	procedure	NOUN
fbem-873	17	30	and	and	CCONJ
fbem-873	17	31	standards	standard	NOUN
fbem-873	17	32	,	,	PUNCT
fbem-873	17	33	find	find	VERB
fbem-873	17	34	out	out	ADP
fbem-873	17	35	problems	problem	NOUN
fbem-873	17	36	,	,	PUNCT
fbem-873	17	37	analyze	analyze	VERB
fbem-873	17	38	the	the	DET
fbem-873	17	39	root	root	NOUN
fbem-873	17	40	causes	cause	NOUN
fbem-873	17	41	and	and	CCONJ
fbem-873	17	42	put	put	VERB
fbem-873	17	43	forward	forward	ADP
fbem-873	17	44	countermeasures	countermeasure	NOUN
fbem-873	17	45	.	.	PUNCT
fbem-873	18	1	audit	audit	NOUN
fbem-873	18	2	institutions	institution	NOUN
fbem-873	18	3	shall	shall	AUX
fbem-873	18	4	be	be	AUX
fbem-873	18	5	timely	timely	ADJ
fbem-873	18	6	intervention	intervention	NOUN
fbem-873	18	7	,	,	PUNCT
fbem-873	18	8	on	on	ADP
fbem-873	18	9	the	the	DET
fbem-873	18	10	basis	basis	NOUN
fbem-873	18	11	of	of	ADP
fbem-873	18	12	fiscal	fiscal	ADJ
fbem-873	18	13	financial	financial	ADJ
fbem-873	18	14	revenues	revenue	NOUN
fbem-873	18	15	and	and	CCONJ
fbem-873	18	16	expenditures	expenditure	NOUN
fbem-873	18	17	,	,	PUNCT
fbem-873	18	18	in	in	ADP
fbem-873	18	19	the	the	DET
fbem-873	18	20	process	process	NOUN
fbem-873	18	21	of	of	ADP
fbem-873	18	22	implementation	implementation	NOUN
fbem-873	18	23	of	of	ADP
fbem-873	18	24	main	main	ADJ
fbem-873	18	25	body	body	NOUN
fbem-873	18	26	to	to	PART
fbem-873	18	27	carry	carry	VERB
fbem-873	18	28	out	out	ADP
fbem-873	18	29	the	the	DET
fbem-873	18	30	national	national	ADJ
fbem-873	18	31	policy	policy	NOUN
fbem-873	18	32	on	on	ADP
fbem-873	18	33	the	the	DET
fbem-873	18	34	exercise	exercise	NOUN
fbem-873	18	35	of	of	ADP
fbem-873	18	36	power	power	NOUN
fbem-873	18	37	,	,	PUNCT
fbem-873	18	38	responsibility	responsibility	NOUN
fbem-873	18	39	and	and	CCONJ
fbem-873	18	40	implementation	implementation	NOUN
fbem-873	18	41	of	of	ADP
fbem-873	18	42	the	the	DET
fbem-873	18	43	audit	audit	NOUN
fbem-873	18	44	configuration	configuration	NOUN
fbem-873	18	45	resources	resource	NOUN
fbem-873	18	46	investigation	investigation	NOUN
fbem-873	18	47	,	,	PUNCT
fbem-873	18	48	assessment	assessment	NOUN
fbem-873	18	49	and	and	CCONJ
fbem-873	18	50	analysis	analysis	NOUN
fbem-873	18	51	,	,	PUNCT
fbem-873	18	52	the	the	DET
fbem-873	18	53	goal	goal	NOUN
fbem-873	18	54	in	in	ADP
fbem-873	18	55	the	the	DET
fbem-873	18	56	first	first	ADJ
fbem-873	18	57	place	place	NOUN
fbem-873	18	58	is	be	AUX
fbem-873	18	59	the	the	DET
fbem-873	18	60	guarantee	guarantee	NOUN
fbem-873	18	61	policy	policy	NOUN
fbem-873	18	62	implementation	implementation	NOUN
fbem-873	18	63	,	,	PUNCT
fbem-873	18	64	and	and	CCONJ
fbem-873	18	65	then	then	ADV
fbem-873	18	66	improve	improve	VERB
fbem-873	18	67	the	the	DET
fbem-873	18	68	central	central	ADJ
fbem-873	18	69	policies	policy	NOUN
fbem-873	18	70	and	and	CCONJ
fbem-873	18	71	eventually	eventually	ADV
fbem-873	18	72	promote	promote	VERB
fbem-873	18	73	the	the	DET
fbem-873	18	74	country	country	NOUN
fbem-873	18	75	's	's	PART
fbem-873	18	76	economic	economic	ADJ
fbem-873	18	77	security	security	NOUN
fbem-873	18	78	and	and	CCONJ
fbem-873	18	79	sustainable	sustainable	ADJ
fbem-873	18	80	development	development	NOUN
fbem-873	18	81	.	.	PUNCT
fbem-873	19	1	the	the	DET
fbem-873	19	2	content	content	NOUN
fbem-873	19	3	of	of	ADP
fbem-873	19	4	policy	policy	NOUN
fbem-873	19	5	implementation	implementation	NOUN
fbem-873	19	6	audit	audit	NOUN
fbem-873	19	7	is	be	AUX
fbem-873	19	8	to	to	PART
fbem-873	19	9	audit	audit	VERB
fbem-873	19	10	policy	policy	NOUN
fbem-873	19	11	implementation	implementation	NOUN
fbem-873	19	12	mechanism	mechanism	NOUN
fbem-873	19	13	,	,	PUNCT
fbem-873	19	14	implementation	implementation	NOUN
fbem-873	19	15	process	process	NOUN
fbem-873	19	16	and	and	CCONJ
fbem-873	19	17	implementation	implementation	NOUN
fbem-873	19	18	results	result	NOUN
fbem-873	19	19	,	,	PUNCT
fbem-873	19	20	and	and	CCONJ
fbem-873	19	21	then	then	ADV
fbem-873	19	22	analyze	analyze	VERB
fbem-873	19	23	and	and	CCONJ
fbem-873	19	24	evaluate	evaluate	VERB
fbem-873	19	25	its	its	PRON
fbem-873	19	26	political	political	ADJ
fbem-873	19	27	benefits	benefit	NOUN
fbem-873	19	28	,	,	PUNCT
fbem-873	19	29	economic	economic	ADJ
fbem-873	19	30	benefits	benefit	NOUN
fbem-873	19	31	and	and	CCONJ
fbem-873	19	32	social	social	ADJ
fbem-873	19	33	benefits	benefit	NOUN
fbem-873	19	34	.	.	PUNCT
fbem-873	20	1	its	its	PRON
fbem-873	20	2	transmission	transmission	NOUN
fbem-873	20	3	link	link	NOUN
fbem-873	20	4	includes	include	VERB
fbem-873	20	5	:	:	PUNCT
fbem-873	20	6	the	the	DET
fbem-873	20	7	central	central	ADJ
fbem-873	20	8	government	government	NOUN
fbem-873	20	9	issues	issue	NOUN
fbem-873	20	10	policies	policy	NOUN
fbem-873	20	11	,	,	PUNCT
fbem-873	20	12	local	local	ADJ
fbem-873	20	13	governments	government	NOUN
fbem-873	20	14	formulate	formulate	VERB
fbem-873	20	15	corresponding	corresponding	ADJ
fbem-873	20	16	implementation	implementation	NOUN
fbem-873	20	17	rules	rule	NOUN
fbem-873	20	18	,	,	PUNCT
fbem-873	20	19	implementation	implementation	NOUN
fbem-873	20	20	policies	policy	NOUN
fbem-873	20	21	,	,	PUNCT
fbem-873	20	22	monitoring	monitor	VERB
fbem-873	20	23	policies	policy	NOUN
fbem-873	20	24	,	,	PUNCT
fbem-873	20	25	evaluation	evaluation	NOUN
fbem-873	20	26	policies	policy	NOUN
fbem-873	20	27	,	,	PUNCT
fbem-873	20	28	feedback	feedback	NOUN
fbem-873	20	29	and	and	CCONJ
fbem-873	20	30	adjustment	adjustment	NOUN
fbem-873	20	31	policies	policy	NOUN
fbem-873	20	32	.	.	PUNCT
fbem-873	21	1	policy	policy	NOUN
fbem-873	21	2	implementation	implementation	NOUN
fbem-873	21	3	audit	audit	NOUN
fbem-873	21	4	is	be	AUX
fbem-873	21	5	a	a	DET
fbem-873	21	6	kind	kind	NOUN
fbem-873	21	7	of	of	ADP
fbem-873	21	8	audit	audit	NOUN
fbem-873	21	9	evaluation	evaluation	NOUN
fbem-873	21	10	,	,	PUNCT
fbem-873	21	11	which	which	PRON
fbem-873	21	12	has	have	AUX
fbem-873	21	13	foresight	foresight	NOUN
fbem-873	21	14	,	,	PUNCT
fbem-873	21	15	extensibility	extensibility	NOUN
fbem-873	21	16	,	,	PUNCT
fbem-873	21	17	political	political	ADJ
fbem-873	21	18	sensitivity	sensitivity	NOUN
fbem-873	21	19	,	,	PUNCT
fbem-873	21	20	dynamic	dynamic	ADJ
fbem-873	21	21	and	and	CCONJ
fbem-873	21	22	timeliness	timeliness	NOUN
fbem-873	21	23	.	.	PUNCT
fbem-873	22	1	it	it	PRON
fbem-873	22	2	is	be	AUX
fbem-873	22	3	a	a	DET
fbem-873	22	4	new	new	ADJ
fbem-873	22	5	form	form	NOUN
fbem-873	22	6	of	of	ADP
fbem-873	22	7	government	government	NOUN
fbem-873	22	8	audit	audit	NOUN
fbem-873	22	9	diversification	diversification	NOUN
fbem-873	22	10	and	and	CCONJ
fbem-873	22	11	reflects	reflect	VERB
fbem-873	22	12	a	a	DET
fbem-873	22	13	new	new	ADJ
fbem-873	22	14	development	development	NOUN
fbem-873	22	15	direction	direction	NOUN
fbem-873	22	16	of	of	ADP
fbem-873	22	17	government	government	NOUN
fbem-873	22	18	audit	audit	NOUN
fbem-873	22	19	.	.	PUNCT
fbem-873	23	1	its	its	PRON
fbem-873	23	2	emergence	emergence	NOUN
fbem-873	23	3	and	and	CCONJ
fbem-873	23	4	development	development	NOUN
fbem-873	23	5	enrich	enrich	VERB
fbem-873	23	6	the	the	DET
fbem-873	23	7	connotation	connotation	NOUN
fbem-873	23	8	of	of	ADP
fbem-873	23	9	audit	audit	NOUN
fbem-873	23	10	and	and	CCONJ
fbem-873	23	11	realize	realize	VERB
fbem-873	23	12	the	the	DET
fbem-873	23	13	value	value	NOUN
fbem-873	23	14	added	add	VERB
fbem-873	23	15	of	of	ADP
fbem-873	23	16	modern	modern	ADJ
fbem-873	23	17	audit	audit	NOUN
fbem-873	23	18	.	.	PUNCT
fbem-873	24	1	123	123	NUM
fbem-873	24	2	3	3	NUM
fbem-873	24	3	.	.	PUNCT
fbem-873	25	1	the	the	DET
fbem-873	25	2	development	development	NOUN
fbem-873	25	3	of	of	ADP
fbem-873	25	4	policy	policy	NOUN
fbem-873	25	5	implementation	implementation	NOUN
fbem-873	25	6	audit	audit	NOUN
fbem-873	25	7	at	at	ADP
fbem-873	25	8	home	home	NOUN
fbem-873	25	9	and	and	CCONJ
fbem-873	25	10	abroad	abroad	ADV
fbem-873	25	11	the	the	DET
fbem-873	25	12	united	united	PROPN
fbem-873	25	13	states	states	PROPN
fbem-873	25	14	began	begin	VERB
fbem-873	25	15	to	to	PART
fbem-873	25	16	carry	carry	VERB
fbem-873	25	17	out	out	ADP
fbem-873	25	18	policy	policy	NOUN
fbem-873	25	19	implementation	implementation	NOUN
fbem-873	25	20	audit	audit	NOUN
fbem-873	25	21	very	very	ADV
fbem-873	25	22	early	early	ADV
fbem-873	25	23	and	and	CCONJ
fbem-873	25	24	took	take	VERB
fbem-873	25	25	it	it	PRON
fbem-873	25	26	as	as	ADP
fbem-873	25	27	its	its	PRON
fbem-873	25	28	main	main	ADJ
fbem-873	25	29	responsibility	responsibility	NOUN
fbem-873	25	30	.	.	PUNCT
fbem-873	26	1	it	it	PRON
fbem-873	26	2	has	have	AUX
fbem-873	26	3	penetrated	penetrate	VERB
fbem-873	26	4	into	into	ADP
fbem-873	26	5	all	all	DET
fbem-873	26	6	aspects	aspect	NOUN
fbem-873	26	7	of	of	ADP
fbem-873	26	8	national	national	ADJ
fbem-873	26	9	governance	governance	NOUN
fbem-873	26	10	and	and	CCONJ
fbem-873	26	11	formed	form	VERB
fbem-873	26	12	a	a	DET
fbem-873	26	13	complete	complete	ADJ
fbem-873	26	14	and	and	CCONJ
fbem-873	26	15	feasible	feasible	ADJ
fbem-873	26	16	evaluation	evaluation	NOUN
fbem-873	26	17	system	system	NOUN
fbem-873	26	18	,	,	PUNCT
fbem-873	26	19	which	which	PRON
fbem-873	26	20	has	have	AUX
fbem-873	26	21	been	be	AUX
fbem-873	26	22	recognized	recognize	VERB
fbem-873	26	23	and	and	CCONJ
fbem-873	26	24	guaranteed	guarantee	VERB
fbem-873	26	25	through	through	ADP
fbem-873	26	26	legal	legal	ADJ
fbem-873	26	27	forms	form	NOUN
fbem-873	26	28	and	and	CCONJ
fbem-873	26	29	is	be	AUX
fbem-873	26	30	representative	representative	ADJ
fbem-873	26	31	and	and	CCONJ
fbem-873	26	32	leading	lead	VERB
fbem-873	26	33	in	in	ADP
fbem-873	26	34	the	the	DET
fbem-873	26	35	world	world	NOUN
fbem-873	26	36	.	.	PUNCT
fbem-873	27	1	in	in	ADP
fbem-873	27	2	the	the	DET
fbem-873	27	3	1970s	1970	NOUN
fbem-873	27	4	,	,	PUNCT
fbem-873	27	5	the	the	DET
fbem-873	27	6	united	united	PROPN
fbem-873	27	7	states	states	PROPN
fbem-873	27	8	government	government	NOUN
fbem-873	27	9	accountability	accountability	NOUN
fbem-873	27	10	office	office	NOUN
fbem-873	27	11	(	(	PUNCT
fbem-873	27	12	gao	gao	PROPN
fbem-873	27	13	)	)	PUNCT
fbem-873	27	14	began	begin	VERB
fbem-873	27	15	to	to	PART
fbem-873	27	16	implement	implement	VERB
fbem-873	27	17	policy	policy	NOUN
fbem-873	27	18	implementation	implementation	NOUN
fbem-873	27	19	audit	audit	NOUN
fbem-873	27	20	.	.	PUNCT
fbem-873	28	1	as	as	ADP
fbem-873	28	2	a	a	DET
fbem-873	28	3	supervisory	supervisory	ADJ
fbem-873	28	4	department	department	NOUN
fbem-873	28	5	,	,	PUNCT
fbem-873	28	6	gao	gao	PROPN
fbem-873	28	7	has	have	VERB
fbem-873	28	8	a	a	DET
fbem-873	28	9	high	high	ADJ
fbem-873	28	10	degree	degree	NOUN
fbem-873	28	11	of	of	ADP
fbem-873	28	12	independence	independence	NOUN
fbem-873	28	13	.	.	PUNCT
fbem-873	29	1	it	it	PRON
fbem-873	29	2	evaluates	evaluate	VERB
fbem-873	29	3	the	the	DET
fbem-873	29	4	performance	performance	NOUN
fbem-873	29	5	of	of	ADP
fbem-873	29	6	government	government	NOUN
fbem-873	29	7	duties	duty	NOUN
fbem-873	29	8	and	and	CCONJ
fbem-873	29	9	the	the	DET
fbem-873	29	10	realization	realization	NOUN
fbem-873	29	11	of	of	ADP
fbem-873	29	12	policy	policy	NOUN
fbem-873	29	13	objectives	objective	NOUN
fbem-873	29	14	from	from	ADP
fbem-873	29	15	an	an	DET
fbem-873	29	16	objective	objective	NOUN
fbem-873	29	17	,	,	PUNCT
fbem-873	29	18	impartial	impartial	ADJ
fbem-873	29	19	and	and	CCONJ
fbem-873	29	20	professional	professional	ADJ
fbem-873	29	21	perspective	perspective	NOUN
fbem-873	29	22	,	,	PUNCT
fbem-873	29	23	and	and	CCONJ
fbem-873	29	24	plays	play	VERB
fbem-873	29	25	a	a	DET
fbem-873	29	26	pivotal	pivotal	ADJ
fbem-873	29	27	role	role	NOUN
fbem-873	29	28	in	in	ADP
fbem-873	29	29	the	the	DET
fbem-873	29	30	congress	congress	PROPN
fbem-873	29	31	and	and	CCONJ
fbem-873	29	32	federal	federal	PROPN
fbem-873	29	33	affairs	affair	NOUN
fbem-873	29	34	.	.	PUNCT
fbem-873	30	1	in	in	ADP
fbem-873	30	2	1993	1993	NUM
fbem-873	30	3	,	,	PUNCT
fbem-873	30	4	both	both	DET
fbem-873	30	5	houses	house	NOUN
fbem-873	30	6	of	of	ADP
fbem-873	30	7	congress	congress	PROPN
fbem-873	30	8	passed	pass	VERB
fbem-873	30	9	the	the	DET
fbem-873	30	10	government	government	NOUN
fbem-873	30	11	performance	performance	NOUN
fbem-873	30	12	and	and	CCONJ
fbem-873	30	13	results	result	NOUN
fbem-873	30	14	act	act	PROPN
fbem-873	30	15	,	,	PUNCT
fbem-873	30	16	which	which	PRON
fbem-873	30	17	provided	provide	VERB
fbem-873	30	18	legal	legal	ADJ
fbem-873	30	19	guarantee	guarantee	NOUN
fbem-873	30	20	for	for	ADP
fbem-873	30	21	the	the	DET
fbem-873	30	22	implementation	implementation	NOUN
fbem-873	30	23	of	of	ADP
fbem-873	30	24	policy	policy	NOUN
fbem-873	30	25	audit	audit	NOUN
fbem-873	30	26	in	in	ADP
fbem-873	30	27	the	the	DET
fbem-873	30	28	united	united	PROPN
fbem-873	30	29	states	states	PROPN
fbem-873	30	30	.	.	PUNCT
fbem-873	31	1	at	at	ADP
fbem-873	31	2	present	present	ADJ
fbem-873	31	3	,	,	PUNCT
fbem-873	31	4	countries	country	NOUN
fbem-873	31	5	have	have	AUX
fbem-873	31	6	not	not	PART
fbem-873	31	7	reached	reach	VERB
fbem-873	31	8	a	a	DET
fbem-873	31	9	consensus	consensus	NOUN
fbem-873	31	10	on	on	ADP
fbem-873	31	11	whether	whether	SCONJ
fbem-873	31	12	to	to	PART
fbem-873	31	13	carry	carry	VERB
fbem-873	31	14	out	out	ADP
fbem-873	31	15	policy	policy	NOUN
fbem-873	31	16	implementation	implementation	NOUN
fbem-873	31	17	audit	audit	NOUN
fbem-873	31	18	,	,	PUNCT
fbem-873	31	19	how	how	SCONJ
fbem-873	31	20	to	to	PART
fbem-873	31	21	carry	carry	VERB
fbem-873	31	22	out	out	ADP
fbem-873	31	23	policy	policy	NOUN
fbem-873	31	24	implementation	implementation	NOUN
fbem-873	31	25	audit	audit	NOUN
fbem-873	31	26	and	and	CCONJ
fbem-873	31	27	how	how	SCONJ
fbem-873	31	28	to	to	PART
fbem-873	31	29	evaluate	evaluate	VERB
fbem-873	31	30	the	the	DET
fbem-873	31	31	results	result	NOUN
fbem-873	31	32	of	of	ADP
fbem-873	31	33	policy	policy	NOUN
fbem-873	31	34	implementation	implementation	NOUN
fbem-873	31	35	audit	audit	NOUN
fbem-873	31	36	.	.	PUNCT
fbem-873	32	1	australia	australia	PROPN
fbem-873	32	2	and	and	CCONJ
fbem-873	32	3	germany	germany	PROPN
fbem-873	32	4	have	have	AUX
fbem-873	32	5	made	make	VERB
fbem-873	32	6	policy	policy	NOUN
fbem-873	32	7	implementation	implementation	NOUN
fbem-873	32	8	audits	audits	NOUN
fbem-873	32	9	an	an	DET
fbem-873	32	10	integral	integral	ADJ
fbem-873	32	11	part	part	NOUN
fbem-873	32	12	of	of	ADP
fbem-873	32	13	their	their	PRON
fbem-873	32	14	work	work	NOUN
fbem-873	32	15	;	;	PUNCT
fbem-873	32	16	audit	audit	NOUN
fbem-873	32	17	institutions	institution	NOUN
fbem-873	32	18	in	in	ADP
fbem-873	32	19	south	south	PROPN
fbem-873	32	20	korea	korea	PROPN
fbem-873	32	21	and	and	CCONJ
fbem-873	32	22	the	the	DET
fbem-873	32	23	united	united	PROPN
fbem-873	32	24	kingdom	kingdom	PROPN
fbem-873	32	25	have	have	AUX
fbem-873	32	26	carried	carry	VERB
fbem-873	32	27	out	out	ADP
fbem-873	32	28	business	business	NOUN
fbem-873	32	29	activities	activity	NOUN
fbem-873	32	30	related	relate	VERB
fbem-873	32	31	to	to	ADP
fbem-873	32	32	policy	policy	NOUN
fbem-873	32	33	implementation	implementation	NOUN
fbem-873	32	34	around	around	ADP
fbem-873	32	35	government	government	NOUN
fbem-873	32	36	economic	economic	ADJ
fbem-873	32	37	responsibility	responsibility	NOUN
fbem-873	32	38	audit	audit	NOUN
fbem-873	32	39	.	.	PUNCT
fbem-873	33	1	canada	canada	PROPN
fbem-873	33	2	and	and	CCONJ
fbem-873	33	3	japan	japan	PROPN
fbem-873	33	4	audit	audit	PROPN
fbem-873	33	5	policy	policy	NOUN
fbem-873	33	6	implementation	implementation	NOUN
fbem-873	33	7	without	without	ADP
fbem-873	33	8	evaluating	evaluate	VERB
fbem-873	33	9	results	result	NOUN
fbem-873	33	10	;	;	PUNCT
fbem-873	33	11	in	in	ADP
fbem-873	33	12	order	order	NOUN
fbem-873	33	13	to	to	PART
fbem-873	33	14	maintain	maintain	VERB
fbem-873	33	15	audit	audit	NOUN
fbem-873	33	16	independence	independence	NOUN
fbem-873	33	17	,	,	PUNCT
fbem-873	33	18	south	south	PROPN
fbem-873	33	19	africa	africa	PROPN
fbem-873	33	20	and	and	CCONJ
fbem-873	33	21	britain	britain	PROPN
fbem-873	33	22	did	do	AUX
fbem-873	33	23	not	not	PART
fbem-873	33	24	make	make	VERB
fbem-873	33	25	audit	audit	NOUN
fbem-873	33	26	evaluation	evaluation	NOUN
fbem-873	33	27	and	and	CCONJ
fbem-873	33	28	put	put	VERB
fbem-873	33	29	forward	forward	ADV
fbem-873	33	30	corresponding	corresponding	ADJ
fbem-873	33	31	suggestions	suggestion	NOUN
fbem-873	33	32	;	;	PUNCT
fbem-873	33	33	france	france	PROPN
fbem-873	33	34	entrusts	entrust	VERB
fbem-873	33	35	the	the	DET
fbem-873	33	36	court	court	NOUN
fbem-873	33	37	of	of	ADP
fbem-873	33	38	audit	audit	NOUN
fbem-873	33	39	with	with	ADP
fbem-873	33	40	the	the	DET
fbem-873	33	41	right	right	NOUN
fbem-873	33	42	to	to	PART
fbem-873	33	43	assist	assist	VERB
fbem-873	33	44	the	the	DET
fbem-873	33	45	parliament	parliament	NOUN
fbem-873	33	46	and	and	CCONJ
fbem-873	33	47	the	the	DET
fbem-873	33	48	government	government	NOUN
fbem-873	33	49	in	in	ADP
fbem-873	33	50	supervising	supervise	VERB
fbem-873	33	51	the	the	DET
fbem-873	33	52	implementation	implementation	NOUN
fbem-873	33	53	of	of	ADP
fbem-873	33	54	policies	policy	NOUN
fbem-873	33	55	and	and	CCONJ
fbem-873	33	56	measures	measure	NOUN
fbem-873	33	57	in	in	ADP
fbem-873	33	58	the	the	DET
fbem-873	33	59	form	form	NOUN
fbem-873	33	60	of	of	ADP
fbem-873	33	61	the	the	DET
fbem-873	33	62	constitution	constitution	NOUN
fbem-873	33	63	.	.	PUNCT
fbem-873	34	1	since	since	SCONJ
fbem-873	34	2	2007	2007	NUM
fbem-873	34	3	,	,	PUNCT
fbem-873	34	4	the	the	DET
fbem-873	34	5	court	court	NOUN
fbem-873	34	6	of	of	ADP
fbem-873	34	7	audit	audit	NOUN
fbem-873	34	8	has	have	AUX
fbem-873	34	9	supervised	supervise	VERB
fbem-873	34	10	the	the	DET
fbem-873	34	11	implementation	implementation	NOUN
fbem-873	34	12	of	of	ADP
fbem-873	34	13	national	national	ADJ
fbem-873	34	14	policies	policy	NOUN
fbem-873	34	15	and	and	CCONJ
fbem-873	34	16	evaluated	evaluate	VERB
fbem-873	34	17	the	the	DET
fbem-873	34	18	effect	effect	NOUN
fbem-873	34	19	of	of	ADP
fbem-873	34	20	policy	policy	NOUN
fbem-873	34	21	implementation	implementation	NOUN
fbem-873	34	22	.	.	PUNCT
fbem-873	35	1	before	before	ADP
fbem-873	35	2	carrying	carry	VERB
fbem-873	35	3	out	out	ADP
fbem-873	35	4	the	the	DET
fbem-873	35	5	policy	policy	NOUN
fbem-873	35	6	implementation	implementation	NOUN
fbem-873	35	7	audit	audit	NOUN
fbem-873	35	8	,	,	PUNCT
fbem-873	35	9	the	the	DET
fbem-873	35	10	german	german	ADJ
fbem-873	35	11	federal	federal	ADJ
fbem-873	35	12	court	court	NOUN
fbem-873	35	13	of	of	ADP
fbem-873	35	14	auditors	auditor	NOUN
fbem-873	35	15	also	also	ADV
fbem-873	35	16	provides	provide	VERB
fbem-873	35	17	certain	certain	ADJ
fbem-873	35	18	consulting	consulting	NOUN
fbem-873	35	19	services	service	NOUN
fbem-873	35	20	on	on	ADP
fbem-873	35	21	the	the	DET
fbem-873	35	22	policy	policy	NOUN
fbem-873	35	23	implementation	implementation	NOUN
fbem-873	35	24	plan	plan	NOUN
fbem-873	35	25	to	to	PART
fbem-873	35	26	reduce	reduce	VERB
fbem-873	35	27	the	the	DET
fbem-873	35	28	audit	audit	NOUN
fbem-873	35	29	risk	risk	NOUN
fbem-873	35	30	in	in	ADP
fbem-873	35	31	the	the	DET
fbem-873	35	32	future	future	NOUN
fbem-873	35	33	.	.	PUNCT
fbem-873	36	1	the	the	DET
fbem-873	36	2	stone	stone	NOUN
fbem-873	36	3	of	of	ADP
fbem-873	36	4	another	another	DET
fbem-873	36	5	mountain	mountain	NOUN
fbem-873	36	6	can	can	AUX
fbem-873	36	7	attack	attack	VERB
fbem-873	36	8	jade	jade	PROPN
fbem-873	36	9	.	.	PUNCT
fbem-873	37	1	this	this	DET
fbem-873	37	2	paper	paper	NOUN
fbem-873	37	3	briefly	briefly	NOUN
fbem-873	37	4	summarizes	summarize	VERB
fbem-873	37	5	the	the	DET
fbem-873	37	6	development	development	NOUN
fbem-873	37	7	of	of	ADP
fbem-873	37	8	policy	policy	NOUN
fbem-873	37	9	implementation	implementation	NOUN
fbem-873	37	10	audit	audit	NOUN
fbem-873	37	11	in	in	ADP
fbem-873	37	12	the	the	DET
fbem-873	37	13	united	united	PROPN
fbem-873	37	14	states	states	PROPN
fbem-873	37	15	and	and	CCONJ
fbem-873	37	16	other	other	ADJ
fbem-873	37	17	countries	country	NOUN
fbem-873	37	18	,	,	PUNCT
fbem-873	37	19	forming	form	VERB
fbem-873	37	20	enlightenment	enlightenment	NOUN
fbem-873	37	21	for	for	SCONJ
fbem-873	37	22	china	china	PROPN
fbem-873	37	23	to	to	PART
fbem-873	37	24	carry	carry	VERB
fbem-873	37	25	out	out	ADP
fbem-873	37	26	policy	policy	NOUN
fbem-873	37	27	implementation	implementation	NOUN
fbem-873	37	28	audit	audit	NOUN
fbem-873	37	29	.	.	PUNCT
fbem-873	38	1	the	the	DET
fbem-873	38	2	practice	practice	NOUN
fbem-873	38	3	of	of	ADP
fbem-873	38	4	policy	policy	NOUN
fbem-873	38	5	implementation	implementation	NOUN
fbem-873	38	6	audit	audit	NOUN
fbem-873	38	7	started	start	VERB
fbem-873	38	8	relatively	relatively	ADV
fbem-873	38	9	late	late	ADV
fbem-873	38	10	in	in	ADP
fbem-873	38	11	china	china	PROPN
fbem-873	38	12	.	.	PUNCT
fbem-873	39	1	with	with	ADP
fbem-873	39	2	the	the	DET
fbem-873	39	3	spread	spread	NOUN
fbem-873	39	4	of	of	ADP
fbem-873	39	5	policy	policy	NOUN
fbem-873	39	6	implementation	implementation	NOUN
fbem-873	39	7	audit	audit	NOUN
fbem-873	39	8	in	in	ADP
fbem-873	39	9	western	western	ADJ
fbem-873	39	10	countries	country	NOUN
fbem-873	39	11	,	,	PUNCT
fbem-873	39	12	china	china	PROPN
fbem-873	39	13	has	have	AUX
fbem-873	39	14	gradually	gradually	ADV
fbem-873	39	15	explored	explore	VERB
fbem-873	39	16	how	how	SCONJ
fbem-873	39	17	to	to	PART
fbem-873	39	18	improve	improve	VERB
fbem-873	39	19	the	the	DET
fbem-873	39	20	quality	quality	NOUN
fbem-873	39	21	of	of	ADP
fbem-873	39	22	policy	policy	NOUN
fbem-873	39	23	implementation	implementation	NOUN
fbem-873	39	24	through	through	ADP
fbem-873	39	25	national	national	ADJ
fbem-873	39	26	audit	audit	NOUN
fbem-873	39	27	in	in	ADP
fbem-873	39	28	theory	theory	NOUN
fbem-873	39	29	and	and	CCONJ
fbem-873	39	30	practice	practice	NOUN
fbem-873	39	31	.	.	PUNCT
fbem-873	40	1	policy	policy	NOUN
fbem-873	40	2	implementation	implementation	NOUN
fbem-873	40	3	audit	audit	NOUN
fbem-873	40	4	is	be	AUX
fbem-873	40	5	an	an	DET
fbem-873	40	6	important	important	ADJ
fbem-873	40	7	way	way	NOUN
fbem-873	40	8	for	for	SCONJ
fbem-873	40	9	national	national	ADJ
fbem-873	40	10	audit	audit	NOUN
fbem-873	40	11	to	to	PART
fbem-873	40	12	serve	serve	VERB
fbem-873	40	13	national	national	ADJ
fbem-873	40	14	governance	governance	NOUN
fbem-873	40	15	.	.	PUNCT
fbem-873	41	1	the	the	DET
fbem-873	41	2	requirements	requirement	NOUN
fbem-873	41	3	of	of	ADP
fbem-873	41	4	national	national	ADJ
fbem-873	41	5	audit	audit	NOUN
fbem-873	41	6	to	to	PART
fbem-873	41	7	strengthen	strengthen	VERB
fbem-873	41	8	the	the	DET
fbem-873	41	9	implementation	implementation	NOUN
fbem-873	41	10	of	of	ADP
fbem-873	41	11	policies	policy	NOUN
fbem-873	41	12	and	and	CCONJ
fbem-873	41	13	promote	promote	VERB
fbem-873	41	14	the	the	DET
fbem-873	41	15	improvement	improvement	NOUN
fbem-873	41	16	of	of	ADP
fbem-873	41	17	policy	policy	NOUN
fbem-873	41	18	benefits	benefit	NOUN
fbem-873	41	19	are	be	AUX
fbem-873	41	20	constantly	constantly	ADV
fbem-873	41	21	clarified	clarify	VERB
fbem-873	41	22	and	and	CCONJ
fbem-873	41	23	deepened	deepen	VERB
fbem-873	41	24	.	.	PUNCT
fbem-873	42	1	to	to	PART
fbem-873	42	2	ensure	ensure	VERB
fbem-873	42	3	the	the	DET
fbem-873	42	4	implementation	implementation	NOUN
fbem-873	42	5	of	of	ADP
fbem-873	42	6	policies	policy	NOUN
fbem-873	42	7	by	by	ADP
fbem-873	42	8	auditing	auditing	NOUN
fbem-873	42	9	means	mean	NOUN
fbem-873	42	10	has	have	AUX
fbem-873	42	11	become	become	VERB
fbem-873	42	12	the	the	DET
fbem-873	42	13	basic	basic	ADJ
fbem-873	42	14	requirement	requirement	NOUN
fbem-873	42	15	for	for	ADP
fbem-873	42	16	national	national	ADJ
fbem-873	42	17	audit	audit	NOUN
fbem-873	42	18	to	to	PART
fbem-873	42	19	play	play	VERB
fbem-873	42	20	its	its	PRON
fbem-873	42	21	supervisory	supervisory	ADJ
fbem-873	42	22	function	function	NOUN
fbem-873	42	23	.	.	PUNCT
fbem-873	43	1	in	in	ADP
fbem-873	43	2	september	september	PROPN
fbem-873	43	3	1983	1983	NUM
fbem-873	43	4	,	,	PUNCT
fbem-873	43	5	the	the	DET
fbem-873	43	6	national	national	ADJ
fbem-873	43	7	audit	audit	NOUN
fbem-873	43	8	office	office	NOUN
fbem-873	43	9	,	,	PUNCT
fbem-873	43	10	prc	prc	PROPN
fbem-873	43	11	was	be	AUX
fbem-873	43	12	formally	formally	ADV
fbem-873	43	13	established	establish	VERB
fbem-873	43	14	.	.	PUNCT
fbem-873	44	1	audit	audit	NOUN
fbem-873	44	2	institutions	institution	NOUN
fbem-873	44	3	in	in	ADP
fbem-873	44	4	china	china	PROPN
fbem-873	44	5	carried	carry	VERB
fbem-873	44	6	out	out	ADP
fbem-873	44	7	policy	policy	NOUN
fbem-873	44	8	execution	execution	NOUN
fbem-873	44	9	audit	audit	NOUN
fbem-873	44	10	and	and	CCONJ
fbem-873	44	11	actively	actively	ADV
fbem-873	44	12	explored	explore	VERB
fbem-873	44	13	the	the	DET
fbem-873	44	14	development	development	NOUN
fbem-873	44	15	rules	rule	NOUN
fbem-873	44	16	of	of	ADP
fbem-873	44	17	policy	policy	NOUN
fbem-873	44	18	execution	execution	NOUN
fbem-873	44	19	audit	audit	NOUN
fbem-873	44	20	,	,	PUNCT
fbem-873	44	21	which	which	PRON
fbem-873	44	22	complied	comply	VERB
fbem-873	44	23	with	with	ADP
fbem-873	44	24	the	the	DET
fbem-873	44	25	trend	trend	NOUN
fbem-873	44	26	of	of	ADP
fbem-873	44	27	international	international	ADJ
fbem-873	44	28	audit	audit	NOUN
fbem-873	44	29	practice	practice	NOUN
fbem-873	44	30	and	and	CCONJ
fbem-873	44	31	met	meet	VERB
fbem-873	44	32	the	the	DET
fbem-873	44	33	development	development	NOUN
fbem-873	44	34	requirements	requirement	NOUN
fbem-873	44	35	of	of	ADP
fbem-873	44	36	modern	modern	ADJ
fbem-873	44	37	audit	audit	NOUN
fbem-873	44	38	.	.	PUNCT
fbem-873	45	1	4	4	X
fbem-873	45	2	.	.	X
fbem-873	45	3	the	the	DET
fbem-873	45	4	significance	significance	NOUN
fbem-873	45	5	of	of	ADP
fbem-873	45	6	carrying	carry	VERB
fbem-873	45	7	out	out	ADP
fbem-873	45	8	policy	policy	NOUN
fbem-873	45	9	implementation	implementation	NOUN
fbem-873	45	10	audit	audit	NOUN
fbem-873	45	11	as	as	SCONJ
fbem-873	45	12	china	china	PROPN
fbem-873	45	13	's	's	PART
fbem-873	45	14	economy	economy	NOUN
fbem-873	45	15	has	have	AUX
fbem-873	45	16	entered	enter	VERB
fbem-873	45	17	a	a	DET
fbem-873	45	18	new	new	ADJ
fbem-873	45	19	normal	normal	ADJ
fbem-873	45	20	,	,	PUNCT
fbem-873	45	21	reform	reform	NOUN
fbem-873	45	22	has	have	AUX
fbem-873	45	23	also	also	ADV
fbem-873	45	24	entered	enter	VERB
fbem-873	45	25	a	a	DET
fbem-873	45	26	critical	critical	ADJ
fbem-873	45	27	and	and	CCONJ
fbem-873	45	28	deep	deep	ADJ
fbem-873	45	29	-	-	PUNCT
fbem-873	45	30	water	water	NOUN
fbem-873	45	31	period	period	NOUN
fbem-873	45	32	.	.	PUNCT
fbem-873	46	1	some	some	DET
fbem-873	46	2	problems	problem	NOUN
fbem-873	46	3	in	in	ADP
fbem-873	46	4	the	the	DET
fbem-873	46	5	national	national	ADJ
fbem-873	46	6	economy	economy	NOUN
fbem-873	46	7	remain	remain	VERB
fbem-873	46	8	intractable	intractable	ADJ
fbem-873	46	9	:	:	PUNCT
fbem-873	46	10	an	an	DET
fbem-873	46	11	irrational	irrational	ADJ
fbem-873	46	12	economic	economic	ADJ
fbem-873	46	13	structure	structure	NOUN
fbem-873	46	14	,	,	PUNCT
fbem-873	46	15	an	an	DET
fbem-873	46	16	extensive	extensive	ADJ
fbem-873	46	17	and	and	CCONJ
fbem-873	46	18	backward	backward	ADJ
fbem-873	46	19	mode	mode	NOUN
fbem-873	46	20	of	of	ADP
fbem-873	46	21	development	development	NOUN
fbem-873	46	22	,	,	PUNCT
fbem-873	46	23	high	high	ADJ
fbem-873	46	24	input	input	NOUN
fbem-873	46	25	,	,	PUNCT
fbem-873	46	26	high	high	ADJ
fbem-873	46	27	consumption	consumption	NOUN
fbem-873	46	28	of	of	ADP
fbem-873	46	29	energy	energy	NOUN
fbem-873	46	30	,	,	PUNCT
fbem-873	46	31	high	high	ADJ
fbem-873	46	32	pollution	pollution	NOUN
fbem-873	46	33	and	and	CCONJ
fbem-873	46	34	low	low	ADJ
fbem-873	46	35	efficiency	efficiency	NOUN
fbem-873	46	36	;	;	PUNCT
fbem-873	46	37	local	local	ADJ
fbem-873	46	38	governments	government	NOUN
fbem-873	46	39	are	be	AUX
fbem-873	46	40	deeply	deeply	ADV
fbem-873	46	41	in	in	ADP
fbem-873	46	42	debt	debt	NOUN
fbem-873	46	43	,	,	PUNCT
fbem-873	46	44	spending	spend	VERB
fbem-873	46	45	beyond	beyond	ADP
fbem-873	46	46	their	their	PRON
fbem-873	46	47	means	mean	NOUN
fbem-873	46	48	,	,	PUNCT
fbem-873	46	49	and	and	CCONJ
fbem-873	46	50	fiscal	fiscal	ADJ
fbem-873	46	51	revenue	revenue	NOUN
fbem-873	46	52	is	be	AUX
fbem-873	46	53	highly	highly	ADV
fbem-873	46	54	concentrated	concentrated	ADJ
fbem-873	46	55	in	in	ADP
fbem-873	46	56	the	the	DET
fbem-873	46	57	central	central	ADJ
fbem-873	46	58	government	government	NOUN
fbem-873	46	59	.	.	PUNCT
fbem-873	47	1	increasing	increase	VERB
fbem-873	47	2	non	non	ADJ
fbem-873	47	3	-	-	ADJ
fbem-873	47	4	performing	perform	VERB
fbem-873	47	5	assets	asset	NOUN
fbem-873	47	6	and	and	CCONJ
fbem-873	47	7	haphazard	haphazard	ADJ
fbem-873	47	8	monetary	monetary	ADJ
fbem-873	47	9	policy	policy	NOUN
fbem-873	47	10	regulation	regulation	NOUN
fbem-873	47	11	;	;	PUNCT
fbem-873	47	12	the	the	DET
fbem-873	47	13	country	country	NOUN
fbem-873	47	14	's	's	PART
fbem-873	47	15	foreign	foreign	ADJ
fbem-873	47	16	exchange	exchange	NOUN
fbem-873	47	17	reserves	reserve	NOUN
fbem-873	47	18	are	be	AUX
fbem-873	47	19	in	in	ADP
fbem-873	47	20	danger	danger	NOUN
fbem-873	47	21	of	of	ADP
fbem-873	47	22	shrinking	shrinking	NOUN
fbem-873	47	23	;	;	PUNCT
fbem-873	47	24	the	the	DET
fbem-873	47	25	government	government	NOUN
fbem-873	47	26	's	's	PART
fbem-873	47	27	overseas	overseas	ADJ
fbem-873	47	28	investment	investment	NOUN
fbem-873	47	29	performance	performance	NOUN
fbem-873	47	30	is	be	AUX
fbem-873	47	31	poor	poor	ADJ
fbem-873	47	32	;	;	PUNCT
fbem-873	47	33	real	real	ADJ
fbem-873	47	34	estate	estate	NOUN
fbem-873	47	35	bubble	bubble	NOUN
fbem-873	47	36	is	be	AUX
fbem-873	47	37	accumulating	accumulate	VERB
fbem-873	47	38	day	day	NOUN
fbem-873	47	39	by	by	ADP
fbem-873	47	40	day	day	NOUN
fbem-873	47	41	,	,	PUNCT
fbem-873	47	42	once	once	ADV
fbem-873	47	43	burst	burst	ADJ
fbem-873	47	44	,	,	PUNCT
fbem-873	47	45	great	great	ADJ
fbem-873	47	46	harm	harm	NOUN
fbem-873	47	47	.	.	PUNCT
fbem-873	48	1	this	this	DET
fbem-873	48	2	set	set	NOUN
fbem-873	48	3	of	of	ADP
fbem-873	48	4	problems	problem	NOUN
fbem-873	48	5	threatens	threaten	VERB
fbem-873	48	6	economic	economic	ADJ
fbem-873	48	7	security	security	NOUN
fbem-873	48	8	and	and	CCONJ
fbem-873	48	9	social	social	ADJ
fbem-873	48	10	stability	stability	NOUN
fbem-873	48	11	and	and	CCONJ
fbem-873	48	12	,	,	PUNCT
fbem-873	48	13	left	leave	VERB
fbem-873	48	14	unchecked	unchecked	ADJ
fbem-873	48	15	,	,	PUNCT
fbem-873	48	16	will	will	AUX
fbem-873	48	17	have	have	VERB
fbem-873	48	18	unbearable	unbearable	ADJ
fbem-873	48	19	consequences	consequence	NOUN
fbem-873	48	20	.	.	PUNCT
fbem-873	49	1	in	in	ADP
fbem-873	49	2	the	the	DET
fbem-873	49	3	face	face	NOUN
fbem-873	49	4	of	of	ADP
fbem-873	49	5	a	a	DET
fbem-873	49	6	series	series	NOUN
fbem-873	49	7	of	of	ADP
fbem-873	49	8	national	national	ADJ
fbem-873	49	9	policy	policy	NOUN
fbem-873	49	10	requirements	requirement	NOUN
fbem-873	49	11	such	such	ADJ
fbem-873	49	12	as	as	ADP
fbem-873	49	13	"	"	PUNCT
fbem-873	49	14	steady	steady	ADJ
fbem-873	49	15	growth	growth	NOUN
fbem-873	49	16	,	,	PUNCT
fbem-873	49	17	promoting	promote	VERB
fbem-873	49	18	reform	reform	NOUN
fbem-873	49	19	,	,	PUNCT
fbem-873	49	20	adjusting	adjust	VERB
fbem-873	49	21	structure	structure	NOUN
fbem-873	49	22	,	,	PUNCT
fbem-873	49	23	benefiting	benefit	VERB
fbem-873	49	24	people	people	NOUN
fbem-873	49	25	's	's	PART
fbem-873	49	26	livelihood	livelihood	NOUN
fbem-873	49	27	and	and	CCONJ
fbem-873	49	28	preventing	prevent	VERB
fbem-873	49	29	risks	risk	NOUN
fbem-873	49	30	"	"	PUNCT
fbem-873	49	31	,	,	PUNCT
fbem-873	49	32	how	how	SCONJ
fbem-873	49	33	to	to	PART
fbem-873	49	34	be	be	AUX
fbem-873	49	35	the	the	DET
fbem-873	49	36	"	"	PUNCT
fbem-873	49	37	supervisor	supervisor	NOUN
fbem-873	49	38	"	"	PUNCT
fbem-873	49	39	,	,	PUNCT
fbem-873	49	40	"	"	PUNCT
fbem-873	49	41	caretaker	caretaker	NOUN
fbem-873	49	42	"	"	PUNCT
fbem-873	49	43	and	and	CCONJ
fbem-873	49	44	"	"	PUNCT
fbem-873	49	45	feedback	feedback	NOUN
fbem-873	49	46	"	"	PUNCT
fbem-873	49	47	of	of	ADP
fbem-873	49	48	policy	policy	NOUN
fbem-873	49	49	implementation	implementation	NOUN
fbem-873	49	50	audit	audit	NOUN
fbem-873	49	51	has	have	AUX
fbem-873	49	52	become	become	VERB
fbem-873	49	53	a	a	DET
fbem-873	49	54	new	new	ADJ
fbem-873	49	55	theme	theme	NOUN
fbem-873	49	56	of	of	ADP
fbem-873	49	57	national	national	ADJ
fbem-873	49	58	audit	audit	NOUN
fbem-873	49	59	function	function	NOUN
fbem-873	49	60	expansion	expansion	NOUN
fbem-873	49	61	.	.	PUNCT
fbem-873	50	1	the	the	DET
fbem-873	50	2	implementation	implementation	NOUN
fbem-873	50	3	of	of	ADP
fbem-873	50	4	policy	policy	NOUN
fbem-873	50	5	audit	audit	NOUN
fbem-873	50	6	is	be	AUX
fbem-873	50	7	conducive	conducive	ADJ
fbem-873	50	8	to	to	ADP
fbem-873	50	9	timely	timely	ADV
fbem-873	50	10	revealing	reveal	VERB
fbem-873	50	11	the	the	DET
fbem-873	50	12	institutional	institutional	ADJ
fbem-873	50	13	obstacles	obstacle	NOUN
fbem-873	50	14	,	,	PUNCT
fbem-873	50	15	institutional	institutional	ADJ
fbem-873	50	16	defects	defect	NOUN
fbem-873	50	17	and	and	CCONJ
fbem-873	50	18	institutional	institutional	ADJ
fbem-873	50	19	loopholes	loophole	NOUN
fbem-873	50	20	that	that	PRON
fbem-873	50	21	hinder	hinder	VERB
fbem-873	50	22	the	the	DET
fbem-873	50	23	deepening	deepening	NOUN
fbem-873	50	24	of	of	ADP
fbem-873	50	25	the	the	DET
fbem-873	50	26	reform	reform	NOUN
fbem-873	50	27	of	of	ADP
fbem-873	50	28	state	state	NOUN
fbem-873	50	29	-	-	PUNCT
fbem-873	50	30	owned	own	VERB
fbem-873	50	31	enterprises	enterprise	NOUN
fbem-873	50	32	and	and	CCONJ
fbem-873	50	33	the	the	DET
fbem-873	50	34	improvement	improvement	NOUN
fbem-873	50	35	of	of	ADP
fbem-873	50	36	the	the	DET
fbem-873	50	37	modern	modern	ADJ
fbem-873	50	38	enterprise	enterprise	NOUN
fbem-873	50	39	system	system	NOUN
fbem-873	50	40	with	with	ADP
fbem-873	50	41	chinese	chinese	ADJ
fbem-873	50	42	characteristics	characteristic	NOUN
fbem-873	50	43	,	,	PUNCT
fbem-873	50	44	and	and	CCONJ
fbem-873	50	45	promoting	promote	VERB
fbem-873	50	46	the	the	DET
fbem-873	50	47	improvement	improvement	NOUN
fbem-873	50	48	of	of	ADP
fbem-873	50	49	the	the	DET
fbem-873	50	50	management	management	NOUN
fbem-873	50	51	system	system	NOUN
fbem-873	50	52	of	of	ADP
fbem-873	50	53	state	state	NOUN
fbem-873	50	54	-	-	PUNCT
fbem-873	50	55	owned	own	VERB
fbem-873	50	56	enterprises	enterprise	NOUN
fbem-873	50	57	and	and	CCONJ
fbem-873	50	58	state	state	NOUN
fbem-873	50	59	-	-	PUNCT
fbem-873	50	60	owned	own	VERB
fbem-873	50	61	assets	asset	NOUN
fbem-873	50	62	.	.	PUNCT
fbem-873	51	1	pay	pay	VERB
fbem-873	51	2	attention	attention	NOUN
fbem-873	51	3	to	to	ADP
fbem-873	51	4	debt	debt	NOUN
fbem-873	51	5	restructuring	restructuring	NOUN
fbem-873	51	6	,	,	PUNCT
fbem-873	51	7	business	business	NOUN
fbem-873	51	8	integration	integration	NOUN
fbem-873	51	9	,	,	PUNCT
fbem-873	51	10	asset	asset	NOUN
fbem-873	51	11	revitalization	revitalization	NOUN
fbem-873	51	12	and	and	CCONJ
fbem-873	51	13	disposal	disposal	NOUN
fbem-873	51	14	,	,	PUNCT
fbem-873	51	15	internal	internal	ADJ
fbem-873	51	16	reform	reform	NOUN
fbem-873	51	17	,	,	PUNCT
fbem-873	51	18	employee	employee	NOUN
fbem-873	51	19	resettlement	resettlement	NOUN
fbem-873	51	20	and	and	CCONJ
fbem-873	51	21	other	other	ADJ
fbem-873	51	22	specific	specific	ADJ
fbem-873	51	23	tasks	task	NOUN
fbem-873	51	24	related	relate	VERB
fbem-873	51	25	to	to	ADP
fbem-873	51	26	the	the	DET
fbem-873	51	27	implementation	implementation	NOUN
fbem-873	51	28	of	of	ADP
fbem-873	51	29	specific	specific	ADJ
fbem-873	51	30	control	control	NOUN
fbem-873	51	31	measures	measure	NOUN
fbem-873	51	32	and	and	CCONJ
fbem-873	51	33	work	work	NOUN
fbem-873	51	34	progress	progress	NOUN
fbem-873	51	35	,	,	PUNCT
fbem-873	51	36	promote	promote	VERB
fbem-873	51	37	the	the	DET
fbem-873	51	38	unit	unit	NOUN
fbem-873	51	39	to	to	PART
fbem-873	51	40	deal	deal	VERB
fbem-873	51	41	with	with	ADP
fbem-873	51	42	historical	historical	ADJ
fbem-873	51	43	problems	problem	NOUN
fbem-873	51	44	,	,	PUNCT
fbem-873	51	45	to	to	PART
fbem-873	51	46	achieve	achieve	VERB
fbem-873	51	47	"	"	PUNCT
fbem-873	51	48	slim	slim	ADJ
fbem-873	51	49	and	and	CCONJ
fbem-873	51	50	healthy	healthy	ADJ
fbem-873	51	51	"	"	PUNCT
fbem-873	51	52	;	;	PUNCT
fbem-873	51	53	we	we	PRON
fbem-873	51	54	will	will	AUX
fbem-873	51	55	promote	promote	VERB
fbem-873	51	56	reform	reform	NOUN
fbem-873	51	57	of	of	ADP
fbem-873	51	58	the	the	DET
fbem-873	51	59	authorized	authorized	ADJ
fbem-873	51	60	management	management	NOUN
fbem-873	51	61	system	system	NOUN
fbem-873	51	62	for	for	ADP
fbem-873	51	63	state	state	NOUN
fbem-873	51	64	capital	capital	NOUN
fbem-873	51	65	,	,	PUNCT
fbem-873	51	66	accelerate	accelerate	VERB
fbem-873	51	67	the	the	DET
fbem-873	51	68	optimization	optimization	NOUN
fbem-873	51	69	of	of	ADP
fbem-873	51	70	the	the	DET
fbem-873	51	71	distribution	distribution	NOUN
fbem-873	51	72	,	,	PUNCT
fbem-873	51	73	restructuring	restructuring	NOUN
fbem-873	51	74	and	and	CCONJ
fbem-873	51	75	strategic	strategic	ADJ
fbem-873	51	76	reorganization	reorganization	NOUN
fbem-873	51	77	of	of	ADP
fbem-873	51	78	the	the	DET
fbem-873	51	79	state	state	NOUN
fbem-873	51	80	sector	sector	NOUN
fbem-873	51	81	of	of	ADP
fbem-873	51	82	the	the	DET
fbem-873	51	83	economy	economy	NOUN
fbem-873	51	84	,	,	PUNCT
fbem-873	51	85	and	and	CCONJ
fbem-873	51	86	help	help	VERB
fbem-873	51	87	maintain	maintain	VERB
fbem-873	51	88	and	and	CCONJ
fbem-873	51	89	increase	increase	VERB
fbem-873	51	90	the	the	DET
fbem-873	51	91	value	value	NOUN
fbem-873	51	92	of	of	ADP
fbem-873	51	93	state	state	NOUN
fbem-873	51	94	assets	asset	NOUN
fbem-873	51	95	.	.	PUNCT
fbem-873	52	1	we	we	PRON
fbem-873	52	2	will	will	AUX
fbem-873	52	3	reveal	reveal	VERB
fbem-873	52	4	the	the	DET
fbem-873	52	5	tendency	tendency	NOUN
fbem-873	52	6	and	and	CCONJ
fbem-873	52	7	typical	typical	ADJ
fbem-873	52	8	problems	problem	NOUN
fbem-873	52	9	in	in	ADP
fbem-873	52	10	the	the	DET
fbem-873	52	11	operation	operation	NOUN
fbem-873	52	12	and	and	CCONJ
fbem-873	52	13	management	management	NOUN
fbem-873	52	14	of	of	ADP
fbem-873	52	15	state	state	NOUN
fbem-873	52	16	-	-	PUNCT
fbem-873	52	17	owned	own	VERB
fbem-873	52	18	enterprises	enterprise	NOUN
fbem-873	52	19	and	and	CCONJ
fbem-873	52	20	state	state	NOUN
fbem-873	52	21	-	-	PUNCT
fbem-873	52	22	owned	own	VERB
fbem-873	52	23	assets	asset	NOUN
fbem-873	52	24	,	,	PUNCT
fbem-873	52	25	put	put	VERB
fbem-873	52	26	forward	forward	ADV
fbem-873	52	27	countermeasures	countermeasure	NOUN
fbem-873	52	28	and	and	CCONJ
fbem-873	52	29	suggestions	suggestion	NOUN
fbem-873	52	30	to	to	PART
fbem-873	52	31	solve	solve	VERB
fbem-873	52	32	these	these	DET
fbem-873	52	33	problems	problem	NOUN
fbem-873	52	34	,	,	PUNCT
fbem-873	52	35	promote	promote	VERB
fbem-873	52	36	the	the	DET
fbem-873	52	37	improvement	improvement	NOUN
fbem-873	52	38	of	of	ADP
fbem-873	52	39	the	the	DET
fbem-873	52	40	quality	quality	NOUN
fbem-873	52	41	and	and	CCONJ
fbem-873	52	42	efficiency	efficiency	NOUN
fbem-873	52	43	of	of	ADP
fbem-873	52	44	state	state	NOUN
fbem-873	52	45	-	-	PUNCT
fbem-873	52	46	owned	own	VERB
fbem-873	52	47	enterprises	enterprise	NOUN
fbem-873	52	48	,	,	PUNCT
fbem-873	52	49	enhance	enhance	VERB
fbem-873	52	50	the	the	DET
fbem-873	52	51	vitality	vitality	NOUN
fbem-873	52	52	and	and	CCONJ
fbem-873	52	53	competitiveness	competitiveness	NOUN
fbem-873	52	54	of	of	ADP
fbem-873	52	55	stateowned	stateowned	ADJ
fbem-873	52	56	economy	economy	NOUN
fbem-873	52	57	,	,	PUNCT
fbem-873	52	58	and	and	CCONJ
fbem-873	52	59	promote	promote	VERB
fbem-873	52	60	reform	reform	NOUN
fbem-873	52	61	in	in	ADP
fbem-873	52	62	the	the	DET
fbem-873	52	63	quality	quality	NOUN
fbem-873	52	64	,	,	PUNCT
fbem-873	52	65	efficiency	efficiency	NOUN
fbem-873	52	66	and	and	CCONJ
fbem-873	52	67	driving	driving	NOUN
fbem-873	52	68	force	force	NOUN
fbem-873	52	69	of	of	ADP
fbem-873	52	70	economic	economic	ADJ
fbem-873	52	71	development	development	NOUN
fbem-873	52	72	.	.	PUNCT
fbem-873	53	1	under	under	ADP
fbem-873	53	2	the	the	DET
fbem-873	53	3	new	new	ADJ
fbem-873	53	4	round	round	NOUN
fbem-873	53	5	of	of	ADP
fbem-873	53	6	institutional	institutional	ADJ
fbem-873	53	7	reform	reform	NOUN
fbem-873	53	8	,	,	PUNCT
fbem-873	53	9	the	the	DET
fbem-873	53	10	supervision	supervision	NOUN
fbem-873	53	11	function	function	NOUN
fbem-873	53	12	of	of	ADP
fbem-873	53	13	audit	audit	NOUN
fbem-873	53	14	is	be	AUX
fbem-873	53	15	further	far	ADV
fbem-873	53	16	optimized	optimize	VERB
fbem-873	53	17	,	,	PUNCT
fbem-873	53	18	and	and	CCONJ
fbem-873	53	19	its	its	PRON
fbem-873	53	20	independent	independent	ADJ
fbem-873	53	21	supervision	supervision	NOUN
fbem-873	53	22	right	right	NOUN
fbem-873	53	23	has	have	AUX
fbem-873	53	24	become	become	VERB
fbem-873	53	25	an	an	DET
fbem-873	53	26	important	important	ADJ
fbem-873	53	27	part	part	NOUN
fbem-873	53	28	of	of	ADP
fbem-873	53	29	the	the	DET
fbem-873	53	30	national	national	ADJ
fbem-873	53	31	supervision	supervision	NOUN
fbem-873	53	32	system	system	NOUN
fbem-873	53	33	.	.	PUNCT
fbem-873	54	1	the	the	DET
fbem-873	54	2	third	third	ADJ
fbem-873	54	3	plenary	plenary	ADJ
fbem-873	54	4	session	session	NOUN
fbem-873	54	5	of	of	ADP
fbem-873	54	6	the	the	DET
fbem-873	54	7	19th	19th	ADJ
fbem-873	54	8	cpc	cpc	PROPN
fbem-873	54	9	central	central	PROPN
fbem-873	54	10	committee	committee	PROPN
fbem-873	54	11	adopted	adopt	VERB
fbem-873	54	12	the	the	DET
fbem-873	54	13	plan	plan	NOUN
fbem-873	54	14	for	for	ADP
fbem-873	54	15	deepening	deepen	VERB
fbem-873	54	16	the	the	DET
fbem-873	54	17	reform	reform	NOUN
fbem-873	54	18	of	of	ADP
fbem-873	54	19	party	party	NOUN
fbem-873	54	20	and	and	CCONJ
fbem-873	54	21	state	state	NOUN
fbem-873	54	22	institutions	institution	NOUN
fbem-873	54	23	and	and	CCONJ
fbem-873	54	24	set	set	VERB
fbem-873	54	25	up	up	ADP
fbem-873	54	26	an	an	DET
fbem-873	54	27	audit	audit	NOUN
fbem-873	54	28	committee	committee	NOUN
fbem-873	54	29	.	.	PUNCT
fbem-873	55	1	at	at	ADP
fbem-873	55	2	the	the	DET
fbem-873	55	3	first	first	ADJ
fbem-873	55	4	meeting	meeting	NOUN
fbem-873	55	5	of	of	ADP
fbem-873	55	6	the	the	DET
fbem-873	55	7	audit	audit	NOUN
fbem-873	55	8	committee	committee	NOUN
fbem-873	55	9	,	,	PUNCT
fbem-873	55	10	general	general	ADJ
fbem-873	55	11	secretary	secretary	NOUN
fbem-873	55	12	xi	xi	PROPN
fbem-873	55	13	jinping	jinpe	VERB
fbem-873	55	14	stressed	stress	VERB
fbem-873	55	15	that	that	SCONJ
fbem-873	55	16	"	"	PUNCT
fbem-873	55	17	we	we	PRON
fbem-873	55	18	should	should	AUX
fbem-873	55	19	deepen	deepen	VERB
fbem-873	55	20	the	the	DET
fbem-873	55	21	reform	reform	NOUN
fbem-873	55	22	of	of	ADP
fbem-873	55	23	the	the	DET
fbem-873	55	24	audit	audit	NOUN
fbem-873	55	25	system	system	NOUN
fbem-873	55	26	,	,	PUNCT
fbem-873	55	27	emancipate	emancipate	VERB
fbem-873	55	28	the	the	DET
fbem-873	55	29	mind	mind	NOUN
fbem-873	55	30	,	,	PUNCT
fbem-873	55	31	keep	keep	VERB
fbem-873	55	32	pace	pace	NOUN
fbem-873	55	33	with	with	ADP
fbem-873	55	34	the	the	DET
fbem-873	55	35	times	time	NOUN
fbem-873	55	36	,	,	PUNCT
fbem-873	55	37	innovate	innovate	VERB
fbem-873	55	38	the	the	DET
fbem-873	55	39	audit	audit	NOUN
fbem-873	55	40	concept	concept	NOUN
fbem-873	55	41	,	,	PUNCT
fbem-873	55	42	and	and	CCONJ
fbem-873	55	43	promptly	promptly	ADV
fbem-873	55	44	reveal	reveal	VERB
fbem-873	55	45	and	and	CCONJ
fbem-873	55	46	reflect	reflect	VERB
fbem-873	55	47	the	the	DET
fbem-873	55	48	new	new	ADJ
fbem-873	55	49	situation	situation	NOUN
fbem-873	55	50	,	,	PUNCT
fbem-873	55	51	new	new	ADJ
fbem-873	55	52	problems	problem	NOUN
fbem-873	55	53	and	and	CCONJ
fbem-873	55	54	new	new	ADJ
fbem-873	55	55	trends	trend	NOUN
fbem-873	55	56	in	in	ADP
fbem-873	55	57	various	various	ADJ
fbem-873	55	58	economic	economic	ADJ
fbem-873	55	59	and	and	CCONJ
fbem-873	55	60	social	social	ADJ
fbem-873	55	61	fields	field	NOUN
fbem-873	55	62	"	"	PUNCT
fbem-873	55	63	.	.	PUNCT
fbem-873	56	1	the	the	DET
fbem-873	56	2	reform	reform	NOUN
fbem-873	56	3	of	of	ADP
fbem-873	56	4	audit	audit	NOUN
fbem-873	56	5	management	management	NOUN
fbem-873	56	6	system	system	NOUN
fbem-873	56	7	provides	provide	VERB
fbem-873	56	8	a	a	DET
fbem-873	56	9	new	new	ADJ
fbem-873	56	10	historical	historical	ADJ
fbem-873	56	11	opportunity	opportunity	NOUN
fbem-873	56	12	for	for	ADP
fbem-873	56	13	the	the	DET
fbem-873	56	14	development	development	NOUN
fbem-873	56	15	of	of	ADP
fbem-873	56	16	audit	audit	NOUN
fbem-873	56	17	cause	cause	NOUN
fbem-873	56	18	,	,	PUNCT
fbem-873	56	19	but	but	CCONJ
fbem-873	56	20	also	also	ADV
fbem-873	56	21	brings	bring	VERB
fbem-873	56	22	new	new	ADJ
fbem-873	56	23	challenges	challenge	NOUN
fbem-873	56	24	.	.	PUNCT
fbem-873	57	1	in	in	ADP
fbem-873	57	2	recent	recent	ADJ
fbem-873	57	3	years	year	NOUN
fbem-873	57	4	,	,	PUNCT
fbem-873	57	5	national	national	ADJ
fbem-873	57	6	audit	audit	NOUN
fbem-873	57	7	not	not	PART
fbem-873	57	8	only	only	ADV
fbem-873	57	9	plays	play	VERB
fbem-873	57	10	a	a	DET
fbem-873	57	11	key	key	ADJ
fbem-873	57	12	role	role	NOUN
fbem-873	57	13	in	in	ADP
fbem-873	57	14	promoting	promote	VERB
fbem-873	57	15	the	the	DET
fbem-873	57	16	construction	construction	NOUN
fbem-873	57	17	of	of	ADP
fbem-873	57	18	a	a	DET
fbem-873	57	19	clean	clean	ADJ
fbem-873	57	20	government	government	NOUN
fbem-873	57	21	,	,	PUNCT
fbem-873	57	22	but	but	CCONJ
fbem-873	57	23	also	also	ADV
fbem-873	57	24	contributes	contribute	VERB
fbem-873	57	25	to	to	ADP
fbem-873	57	26	the	the	DET
fbem-873	57	27	scientific	scientific	ADJ
fbem-873	57	28	124	124	NUM
fbem-873	57	29	development	development	NOUN
fbem-873	57	30	of	of	ADP
fbem-873	57	31	national	national	ADJ
fbem-873	57	32	audit	audit	NOUN
fbem-873	57	33	by	by	ADP
fbem-873	57	34	maintaining	maintain	VERB
fbem-873	57	35	financial	financial	ADJ
fbem-873	57	36	and	and	CCONJ
fbem-873	57	37	economic	economic	ADJ
fbem-873	57	38	order	order	NOUN
fbem-873	57	39	to	to	PART
fbem-873	57	40	ensure	ensure	VERB
fbem-873	57	41	the	the	DET
fbem-873	57	42	healthy	healthy	ADJ
fbem-873	57	43	operation	operation	NOUN
fbem-873	57	44	of	of	ADP
fbem-873	57	45	the	the	DET
fbem-873	57	46	economy	economy	NOUN
fbem-873	57	47	and	and	CCONJ
fbem-873	57	48	society	society	NOUN
fbem-873	57	49	,	,	PUNCT
fbem-873	57	50	effectively	effectively	ADV
fbem-873	57	51	improving	improve	VERB
fbem-873	57	52	the	the	DET
fbem-873	57	53	political	political	ADJ
fbem-873	57	54	position	position	NOUN
fbem-873	57	55	and	and	CCONJ
fbem-873	57	56	policy	policy	NOUN
fbem-873	57	57	effect	effect	NOUN
fbem-873	57	58	of	of	ADP
fbem-873	57	59	policy	policy	NOUN
fbem-873	57	60	implementation	implementation	NOUN
fbem-873	57	61	audit	audit	NOUN
fbem-873	57	62	,	,	PUNCT
fbem-873	57	63	and	and	CCONJ
fbem-873	57	64	promoting	promote	VERB
fbem-873	57	65	the	the	DET
fbem-873	57	66	realization	realization	NOUN
fbem-873	57	67	of	of	ADP
fbem-873	57	68	good	good	ADJ
fbem-873	57	69	national	national	ADJ
fbem-873	57	70	governance	governance	NOUN
fbem-873	57	71	.	.	PUNCT
fbem-873	58	1	4.1	4.1	NUM
fbem-873	58	2	.	.	PUNCT
fbem-873	58	3	improving	improve	VERB
fbem-873	58	4	the	the	DET
fbem-873	58	5	accuracy	accuracy	NOUN
fbem-873	58	6	and	and	CCONJ
fbem-873	58	7	effectiveness	effectiveness	NOUN
fbem-873	58	8	of	of	ADP
fbem-873	58	9	policy	policy	NOUN
fbem-873	58	10	implementation	implementation	NOUN
fbem-873	58	11	audit	audit	NOUN
fbem-873	58	12	institutions	institution	NOUN
fbem-873	58	13	carry	carry	VERB
fbem-873	58	14	out	out	ADP
fbem-873	58	15	policy	policy	NOUN
fbem-873	58	16	implementation	implementation	NOUN
fbem-873	58	17	audit	audit	NOUN
fbem-873	58	18	is	be	AUX
fbem-873	58	19	an	an	DET
fbem-873	58	20	important	important	ADJ
fbem-873	58	21	measure	measure	NOUN
fbem-873	58	22	to	to	PART
fbem-873	58	23	promote	promote	VERB
fbem-873	58	24	the	the	DET
fbem-873	58	25	smooth	smooth	ADJ
fbem-873	58	26	implementation	implementation	NOUN
fbem-873	58	27	of	of	ADP
fbem-873	58	28	central	central	ADJ
fbem-873	58	29	government	government	NOUN
fbem-873	58	30	orders	order	NOUN
fbem-873	58	31	,	,	PUNCT
fbem-873	58	32	orders	order	NOUN
fbem-873	58	33	and	and	CCONJ
fbem-873	58	34	prohibitions	prohibition	NOUN
fbem-873	58	35	.	.	PUNCT
fbem-873	59	1	it	it	PRON
fbem-873	59	2	can	can	AUX
fbem-873	59	3	realize	realize	VERB
fbem-873	59	4	whole	whole	ADJ
fbem-873	59	5	-	-	PUNCT
fbem-873	59	6	process	process	NOUN
fbem-873	59	7	tracking	tracking	NOUN
fbem-873	59	8	supervision	supervision	NOUN
fbem-873	59	9	,	,	PUNCT
fbem-873	59	10	dynamic	dynamic	ADJ
fbem-873	59	11	monitoring	monitoring	NOUN
fbem-873	59	12	of	of	ADP
fbem-873	59	13	the	the	DET
fbem-873	59	14	implementation	implementation	NOUN
fbem-873	59	15	of	of	ADP
fbem-873	59	16	various	various	ADJ
fbem-873	59	17	policies	policy	NOUN
fbem-873	59	18	,	,	PUNCT
fbem-873	59	19	and	and	CCONJ
fbem-873	59	20	observe	observe	VERB
fbem-873	59	21	the	the	DET
fbem-873	59	22	running	run	VERB
fbem-873	59	23	track	track	NOUN
fbem-873	59	24	of	of	ADP
fbem-873	59	25	various	various	ADJ
fbem-873	59	26	policies	policy	NOUN
fbem-873	59	27	from	from	ADP
fbem-873	59	28	different	different	ADJ
fbem-873	59	29	aspects	aspect	NOUN
fbem-873	59	30	and	and	CCONJ
fbem-873	59	31	different	different	ADJ
fbem-873	59	32	links	link	NOUN
fbem-873	59	33	.	.	PUNCT
fbem-873	60	1	by	by	ADP
fbem-873	60	2	monitoring	monitoring	NOUN
fbem-873	60	3	and	and	CCONJ
fbem-873	60	4	supervision	supervision	NOUN
fbem-873	60	5	,	,	PUNCT
fbem-873	60	6	form	form	VERB
fbem-873	60	7	different	different	ADJ
fbem-873	60	8	levels	level	NOUN
fbem-873	60	9	,	,	PUNCT
fbem-873	60	10	different	different	ADJ
fbem-873	60	11	angles	angle	NOUN
fbem-873	60	12	of	of	ADP
fbem-873	60	13	monitoring	monitor	VERB
fbem-873	60	14	network	network	NOUN
fbem-873	60	15	,	,	PUNCT
fbem-873	60	16	all	all	PRON
fbem-873	60	17	-	-	PUNCT
fbem-873	60	18	round	round	ADJ
fbem-873	60	19	observation	observation	NOUN
fbem-873	60	20	policy	policy	NOUN
fbem-873	60	21	according	accord	VERB
fbem-873	60	22	to	to	ADP
fbem-873	60	23	the	the	DET
fbem-873	60	24	design	design	NOUN
fbem-873	60	25	of	of	ADP
fbem-873	60	26	the	the	DET
fbem-873	60	27	path	path	NOUN
fbem-873	60	28	to	to	PART
fbem-873	60	29	follow	follow	VERB
fbem-873	60	30	,	,	PUNCT
fbem-873	60	31	to	to	PART
fbem-873	60	32	promote	promote	VERB
fbem-873	60	33	this	this	DET
fbem-873	60	34	unit	unit	NOUN
fbem-873	60	35	development	development	NOUN
fbem-873	60	36	goals	goal	NOUN
fbem-873	60	37	and	and	CCONJ
fbem-873	60	38	making	make	VERB
fbem-873	60	39	important	important	ADJ
fbem-873	60	40	decisions	decision	NOUN
fbem-873	60	41	and	and	CCONJ
fbem-873	60	42	national	national	ADJ
fbem-873	60	43	policy	policy	NOUN
fbem-873	60	44	objectives	objective	NOUN
fbem-873	60	45	and	and	CCONJ
fbem-873	60	46	policy	policy	NOUN
fbem-873	60	47	measures	measure	NOUN
fbem-873	60	48	of	of	ADP
fbem-873	60	49	the	the	DET
fbem-873	60	50	organic	organic	ADJ
fbem-873	60	51	link	link	NOUN
fbem-873	60	52	,	,	PUNCT
fbem-873	60	53	to	to	PART
fbem-873	60	54	ensure	ensure	VERB
fbem-873	60	55	effective	effective	ADJ
fbem-873	60	56	national	national	ADJ
fbem-873	60	57	policy	policy	NOUN
fbem-873	60	58	to	to	PART
fbem-873	60	59	promote	promote	VERB
fbem-873	60	60	and	and	CCONJ
fbem-873	60	61	implement	implement	VERB
fbem-873	60	62	,	,	PUNCT
fbem-873	60	63	prompting	prompt	VERB
fbem-873	60	64	policy	policy	NOUN
fbem-873	60	65	play	play	VERB
fbem-873	60	66	its	its	PRON
fbem-873	60	67	role	role	NOUN
fbem-873	60	68	and	and	CCONJ
fbem-873	60	69	value	value	NOUN
fbem-873	60	70	.	.	PUNCT
fbem-873	61	1	through	through	ADP
fbem-873	61	2	the	the	DET
fbem-873	61	3	analysis	analysis	NOUN
fbem-873	61	4	and	and	CCONJ
fbem-873	61	5	investigation	investigation	NOUN
fbem-873	61	6	of	of	ADP
fbem-873	61	7	data	datum	NOUN
fbem-873	61	8	,	,	PUNCT
fbem-873	61	9	we	we	PRON
fbem-873	61	10	can	can	AUX
fbem-873	61	11	timely	timely	ADV
fbem-873	61	12	prevent	prevent	VERB
fbem-873	61	13	and	and	CCONJ
fbem-873	61	14	remedy	remedy	VERB
fbem-873	61	15	the	the	DET
fbem-873	61	16	defects	defect	NOUN
fbem-873	61	17	and	and	CCONJ
fbem-873	61	18	deficiencies	deficiency	NOUN
fbem-873	61	19	of	of	ADP
fbem-873	61	20	policy	policy	NOUN
fbem-873	61	21	implementation	implementation	NOUN
fbem-873	61	22	.	.	PUNCT
fbem-873	62	1	starting	start	VERB
fbem-873	62	2	from	from	ADP
fbem-873	62	3	the	the	DET
fbem-873	62	4	policy	policy	NOUN
fbem-873	62	5	itself	itself	PRON
fbem-873	62	6	,	,	PUNCT
fbem-873	62	7	the	the	DET
fbem-873	62	8	influencing	influence	VERB
fbem-873	62	9	factors	factor	NOUN
fbem-873	62	10	that	that	PRON
fbem-873	62	11	affect	affect	VERB
fbem-873	62	12	the	the	DET
fbem-873	62	13	implementation	implementation	NOUN
fbem-873	62	14	of	of	ADP
fbem-873	62	15	the	the	DET
fbem-873	62	16	policy	policy	NOUN
fbem-873	62	17	,	,	PUNCT
fbem-873	62	18	hinder	hinder	VERB
fbem-873	62	19	the	the	DET
fbem-873	62	20	implementation	implementation	NOUN
fbem-873	62	21	of	of	ADP
fbem-873	62	22	the	the	DET
fbem-873	62	23	policy	policy	NOUN
fbem-873	62	24	and	and	CCONJ
fbem-873	62	25	lead	lead	VERB
fbem-873	62	26	to	to	ADP
fbem-873	62	27	policy	policy	NOUN
fbem-873	62	28	deviation	deviation	NOUN
fbem-873	62	29	from	from	ADP
fbem-873	62	30	the	the	DET
fbem-873	62	31	expectation	expectation	NOUN
fbem-873	62	32	are	be	AUX
fbem-873	62	33	identified	identify	VERB
fbem-873	62	34	,	,	PUNCT
fbem-873	62	35	so	so	SCONJ
fbem-873	62	36	as	as	SCONJ
fbem-873	62	37	to	to	PART
fbem-873	62	38	avoid	avoid	VERB
fbem-873	62	39	the	the	DET
fbem-873	62	40	risk	risk	NOUN
fbem-873	62	41	of	of	ADP
fbem-873	62	42	distortion	distortion	NOUN
fbem-873	62	43	in	in	ADP
fbem-873	62	44	the	the	DET
fbem-873	62	45	implementation	implementation	NOUN
fbem-873	62	46	of	of	ADP
fbem-873	62	47	the	the	DET
fbem-873	62	48	policy	policy	NOUN
fbem-873	62	49	and	and	CCONJ
fbem-873	62	50	correct	correct	ADJ
fbem-873	62	51	or	or	CCONJ
fbem-873	62	52	even	even	ADV
fbem-873	62	53	eliminate	eliminate	VERB
fbem-873	62	54	the	the	DET
fbem-873	62	55	policy	policy	NOUN
fbem-873	62	56	deviation	deviation	NOUN
fbem-873	62	57	.	.	PUNCT
fbem-873	63	1	through	through	ADP
fbem-873	63	2	systematic	systematic	ADJ
fbem-873	63	3	supervision	supervision	NOUN
fbem-873	63	4	and	and	CCONJ
fbem-873	63	5	quantitative	quantitative	ADJ
fbem-873	63	6	evaluation	evaluation	NOUN
fbem-873	63	7	,	,	PUNCT
fbem-873	63	8	we	we	PRON
fbem-873	63	9	can	can	AUX
fbem-873	63	10	timely	timely	ADV
fbem-873	63	11	adjust	adjust	VERB
fbem-873	63	12	adverse	adverse	ADJ
fbem-873	63	13	situations	situation	NOUN
fbem-873	63	14	such	such	ADJ
fbem-873	63	15	as	as	ADP
fbem-873	63	16	ineffective	ineffective	ADJ
fbem-873	63	17	policy	policy	NOUN
fbem-873	63	18	implementation	implementation	NOUN
fbem-873	63	19	,	,	PUNCT
fbem-873	63	20	improper	improper	ADJ
fbem-873	63	21	use	use	NOUN
fbem-873	63	22	of	of	ADP
fbem-873	63	23	projects	project	NOUN
fbem-873	63	24	and	and	CCONJ
fbem-873	63	25	reduction	reduction	NOUN
fbem-873	63	26	of	of	ADP
fbem-873	63	27	public	public	ADJ
fbem-873	63	28	property	property	NOUN
fbem-873	63	29	,	,	PUNCT
fbem-873	63	30	rectify	rectify	VERB
fbem-873	63	31	implementation	implementation	NOUN
fbem-873	63	32	problems	problem	NOUN
fbem-873	63	33	and	and	CCONJ
fbem-873	63	34	system	system	NOUN
fbem-873	63	35	defects	defect	NOUN
fbem-873	63	36	in	in	ADP
fbem-873	63	37	a	a	DET
fbem-873	63	38	timely	timely	ADJ
fbem-873	63	39	manner	manner	NOUN
fbem-873	63	40	,	,	PUNCT
fbem-873	63	41	improve	improve	VERB
fbem-873	63	42	the	the	DET
fbem-873	63	43	efficiency	efficiency	NOUN
fbem-873	63	44	of	of	ADP
fbem-873	63	45	policy	policy	NOUN
fbem-873	63	46	implementation	implementation	NOUN
fbem-873	63	47	in	in	ADP
fbem-873	63	48	a	a	DET
fbem-873	63	49	subtle	subtle	ADJ
fbem-873	63	50	way	way	NOUN
fbem-873	63	51	,	,	PUNCT
fbem-873	63	52	achieve	achieve	VERB
fbem-873	63	53	policy	policy	NOUN
fbem-873	63	54	effects	effect	NOUN
fbem-873	63	55	and	and	CCONJ
fbem-873	63	56	expected	expect	VERB
fbem-873	63	57	goals	goal	NOUN
fbem-873	63	58	,	,	PUNCT
fbem-873	63	59	and	and	CCONJ
fbem-873	63	60	improve	improve	VERB
fbem-873	63	61	the	the	DET
fbem-873	63	62	implementation	implementation	NOUN
fbem-873	63	63	of	of	ADP
fbem-873	63	64	major	major	ADJ
fbem-873	63	65	national	national	ADJ
fbem-873	63	66	policies	policy	NOUN
fbem-873	63	67	.	.	PUNCT
fbem-873	64	1	4.2	4.2	NUM
fbem-873	64	2	.	.	PUNCT
fbem-873	65	1	strengthening	strengthen	VERB
fbem-873	65	2	the	the	DET
fbem-873	65	3	construction	construction	NOUN
fbem-873	65	4	of	of	ADP
fbem-873	65	5	a	a	DET
fbem-873	65	6	responsible	responsible	ADJ
fbem-873	65	7	government	government	NOUN
fbem-873	65	8	the	the	DET
fbem-873	65	9	development	development	NOUN
fbem-873	65	10	of	of	ADP
fbem-873	65	11	traditional	traditional	ADJ
fbem-873	65	12	audit	audit	NOUN
fbem-873	65	13	theory	theory	NOUN
fbem-873	65	14	depends	depend	VERB
fbem-873	65	15	on	on	ADP
fbem-873	65	16	the	the	DET
fbem-873	65	17	relationship	relationship	NOUN
fbem-873	65	18	of	of	ADP
fbem-873	65	19	entrusted	entrust	VERB
fbem-873	65	20	economic	economic	ADJ
fbem-873	65	21	responsibility	responsibility	NOUN
fbem-873	65	22	,	,	PUNCT
fbem-873	65	23	and	and	CCONJ
fbem-873	65	24	its	its	PRON
fbem-873	65	25	purpose	purpose	NOUN
fbem-873	65	26	is	be	AUX
fbem-873	65	27	to	to	PART
fbem-873	65	28	promote	promote	VERB
fbem-873	65	29	the	the	DET
fbem-873	65	30	effective	effective	ADJ
fbem-873	65	31	implementation	implementation	NOUN
fbem-873	65	32	of	of	ADP
fbem-873	65	33	entrusted	entrust	VERB
fbem-873	65	34	economic	economic	ADJ
fbem-873	65	35	responsibility	responsibility	NOUN
fbem-873	65	36	.	.	PUNCT
fbem-873	66	1	under	under	ADP
fbem-873	66	2	the	the	DET
fbem-873	66	3	framework	framework	NOUN
fbem-873	66	4	of	of	ADP
fbem-873	66	5	national	national	ADJ
fbem-873	66	6	audit	audit	NOUN
fbem-873	66	7	,	,	PUNCT
fbem-873	66	8	the	the	DET
fbem-873	66	9	public	public	NOUN
fbem-873	66	10	is	be	AUX
fbem-873	66	11	the	the	DET
fbem-873	66	12	principal	principal	NOUN
fbem-873	66	13	,	,	PUNCT
fbem-873	66	14	and	and	CCONJ
fbem-873	66	15	the	the	DET
fbem-873	66	16	government	government	NOUN
fbem-873	66	17	is	be	AUX
fbem-873	66	18	the	the	DET
fbem-873	66	19	trustee	trustee	NOUN
fbem-873	66	20	of	of	ADP
fbem-873	66	21	public	public	ADJ
fbem-873	66	22	resources	resource	NOUN
fbem-873	66	23	management	management	NOUN
fbem-873	66	24	.	.	PUNCT
fbem-873	67	1	government	government	NOUN
fbem-873	67	2	departments	department	NOUN
fbem-873	67	3	are	be	AUX
fbem-873	67	4	the	the	DET
fbem-873	67	5	main	main	ADJ
fbem-873	67	6	participants	participant	NOUN
fbem-873	67	7	,	,	PUNCT
fbem-873	67	8	promoters	promoter	NOUN
fbem-873	67	9	,	,	PUNCT
fbem-873	67	10	carriers	carrier	NOUN
fbem-873	67	11	and	and	CCONJ
fbem-873	67	12	implementors	implementor	NOUN
fbem-873	67	13	of	of	ADP
fbem-873	67	14	major	major	ADJ
fbem-873	67	15	national	national	ADJ
fbem-873	67	16	policies	policy	NOUN
fbem-873	67	17	and	and	CCONJ
fbem-873	67	18	social	social	ADJ
fbem-873	67	19	responsibilities	responsibility	NOUN
fbem-873	67	20	.	.	PUNCT
fbem-873	68	1	national	national	ADJ
fbem-873	68	2	audit	audit	NOUN
fbem-873	68	3	must	must	AUX
fbem-873	68	4	focus	focus	VERB
fbem-873	68	5	on	on	ADP
fbem-873	68	6	government	government	NOUN
fbem-873	68	7	responsibilities	responsibility	NOUN
fbem-873	68	8	,	,	PUNCT
fbem-873	68	9	hold	hold	VERB
fbem-873	68	10	the	the	DET
fbem-873	68	11	government	government	NOUN
fbem-873	68	12	accountable	accountable	ADJ
fbem-873	68	13	,	,	PUNCT
fbem-873	68	14	and	and	CCONJ
fbem-873	68	15	urge	urge	VERB
fbem-873	68	16	the	the	DET
fbem-873	68	17	government	government	NOUN
fbem-873	68	18	to	to	PART
fbem-873	68	19	fully	fully	ADV
fbem-873	68	20	and	and	CCONJ
fbem-873	68	21	effectively	effectively	ADV
fbem-873	68	22	fulfill	fulfill	VERB
fbem-873	68	23	its	its	PRON
fbem-873	68	24	public	public	ADJ
fbem-873	68	25	entrusted	entrust	VERB
fbem-873	68	26	economic	economic	ADJ
fbem-873	68	27	responsibilities	responsibility	NOUN
fbem-873	68	28	.	.	PUNCT
fbem-873	69	1	china	china	PROPN
fbem-873	69	2	's	's	PART
fbem-873	69	3	audit	audit	NOUN
fbem-873	69	4	institutions	institution	NOUN
fbem-873	69	5	are	be	AUX
fbem-873	69	6	part	part	NOUN
fbem-873	69	7	of	of	ADP
fbem-873	69	8	the	the	DET
fbem-873	69	9	government	government	NOUN
fbem-873	69	10	institutions	institution	NOUN
fbem-873	69	11	,	,	PUNCT
fbem-873	69	12	is	be	AUX
fbem-873	69	13	a	a	DET
fbem-873	69	14	kind	kind	NOUN
fbem-873	69	15	of	of	ADP
fbem-873	69	16	endogenous	endogenous	ADJ
fbem-873	69	17	power	power	NOUN
fbem-873	69	18	,	,	PUNCT
fbem-873	69	19	must	must	AUX
fbem-873	69	20	play	play	VERB
fbem-873	69	21	a	a	DET
fbem-873	69	22	beneficial	beneficial	ADJ
fbem-873	69	23	role	role	NOUN
fbem-873	69	24	in	in	ADP
fbem-873	69	25	the	the	DET
fbem-873	69	26	system	system	NOUN
fbem-873	69	27	,	,	PUNCT
fbem-873	69	28	service	service	NOUN
fbem-873	69	29	and	and	CCONJ
fbem-873	69	30	guarantee	guarantee	VERB
fbem-873	69	31	the	the	DET
fbem-873	69	32	safe	safe	ADJ
fbem-873	69	33	operation	operation	NOUN
fbem-873	69	34	of	of	ADP
fbem-873	69	35	the	the	DET
fbem-873	69	36	whole	whole	ADJ
fbem-873	69	37	system	system	NOUN
fbem-873	69	38	.	.	PUNCT
fbem-873	70	1	audit	audit	NOUN
fbem-873	70	2	institutions	institution	NOUN
fbem-873	70	3	are	be	AUX
fbem-873	70	4	the	the	DET
fbem-873	70	5	economic	economic	ADJ
fbem-873	70	6	supervision	supervision	NOUN
fbem-873	70	7	departments	department	NOUN
fbem-873	70	8	of	of	ADP
fbem-873	70	9	the	the	DET
fbem-873	70	10	country	country	NOUN
fbem-873	70	11	.	.	PUNCT
fbem-873	71	1	auditing	audit	VERB
fbem-873	71	2	the	the	DET
fbem-873	71	3	implementation	implementation	NOUN
fbem-873	71	4	of	of	ADP
fbem-873	71	5	policies	policy	NOUN
fbem-873	71	6	is	be	AUX
fbem-873	71	7	a	a	DET
fbem-873	71	8	statutory	statutory	ADJ
fbem-873	71	9	duty	duty	NOUN
fbem-873	71	10	of	of	ADP
fbem-873	71	11	audit	audit	NOUN
fbem-873	71	12	institutions	institution	NOUN
fbem-873	71	13	in	in	ADP
fbem-873	71	14	china	china	PROPN
fbem-873	71	15	.	.	PUNCT
fbem-873	72	1	it	it	PRON
fbem-873	72	2	can	can	AUX
fbem-873	72	3	take	take	VERB
fbem-873	72	4	into	into	ADP
fbem-873	72	5	account	account	NOUN
fbem-873	72	6	the	the	DET
fbem-873	72	7	dual	dual	ADJ
fbem-873	72	8	needs	need	NOUN
fbem-873	72	9	of	of	ADP
fbem-873	72	10	"	"	PUNCT
fbem-873	72	11	accountability	accountability	NOUN
fbem-873	72	12	"	"	PUNCT
fbem-873	72	13	and	and	CCONJ
fbem-873	72	14	"	"	PUNCT
fbem-873	72	15	efficiency	efficiency	NOUN
fbem-873	72	16	"	"	PUNCT
fbem-873	72	17	to	to	PART
fbem-873	72	18	supervise	supervise	VERB
fbem-873	72	19	the	the	DET
fbem-873	72	20	implementation	implementation	NOUN
fbem-873	72	21	of	of	ADP
fbem-873	72	22	entrusted	entrust	VERB
fbem-873	72	23	responsibilities	responsibility	NOUN
fbem-873	72	24	of	of	ADP
fbem-873	72	25	the	the	DET
fbem-873	72	26	government	government	NOUN
fbem-873	72	27	,	,	PUNCT
fbem-873	72	28	and	and	CCONJ
fbem-873	72	29	is	be	AUX
fbem-873	72	30	an	an	DET
fbem-873	72	31	important	important	ADJ
fbem-873	72	32	audit	audit	NOUN
fbem-873	72	33	way	way	NOUN
fbem-873	72	34	to	to	PART
fbem-873	72	35	promote	promote	VERB
fbem-873	72	36	the	the	DET
fbem-873	72	37	construction	construction	NOUN
fbem-873	72	38	of	of	ADP
fbem-873	72	39	a	a	DET
fbem-873	72	40	responsible	responsible	ADJ
fbem-873	72	41	government.if	government.if	PROPN
fbem-873	72	42	the	the	DET
fbem-873	72	43	evaluation	evaluation	NOUN
fbem-873	72	44	of	of	ADP
fbem-873	72	45	policy	policy	NOUN
fbem-873	72	46	implementation	implementation	NOUN
fbem-873	72	47	is	be	AUX
fbem-873	72	48	regarded	regard	VERB
fbem-873	72	49	as	as	ADP
fbem-873	72	50	the	the	DET
fbem-873	72	51	evaluation	evaluation	NOUN
fbem-873	72	52	of	of	ADP
fbem-873	72	53	the	the	DET
fbem-873	72	54	performance	performance	NOUN
fbem-873	72	55	of	of	ADP
fbem-873	72	56	public	public	ADJ
fbem-873	72	57	fiduciary	fiduciary	ADJ
fbem-873	72	58	responsibility	responsibility	NOUN
fbem-873	72	59	,	,	PUNCT
fbem-873	72	60	the	the	DET
fbem-873	72	61	behavior	behavior	NOUN
fbem-873	72	62	of	of	ADP
fbem-873	72	63	administrative	administrative	ADJ
fbem-873	72	64	agencies	agency	NOUN
fbem-873	72	65	should	should	AUX
fbem-873	72	66	be	be	AUX
fbem-873	72	67	regarded	regard	VERB
fbem-873	72	68	as	as	ADP
fbem-873	72	69	the	the	DET
fbem-873	72	70	supervision	supervision	NOUN
fbem-873	72	71	focus	focus	NOUN
fbem-873	72	72	by	by	ADP
fbem-873	72	73	analogy	analogy	NOUN
fbem-873	72	74	with	with	ADP
fbem-873	72	75	the	the	DET
fbem-873	72	76	requirements	requirement	NOUN
fbem-873	72	77	of	of	ADP
fbem-873	72	78	managers	manager	NOUN
fbem-873	72	79	'	'	PART
fbem-873	72	80	behavior	behavior	NOUN
fbem-873	72	81	in	in	ADP
fbem-873	72	82	contract	contract	NOUN
fbem-873	72	83	theory	theory	NOUN
fbem-873	72	84	.	.	PUNCT
fbem-873	73	1	according	accord	VERB
fbem-873	73	2	to	to	ADP
fbem-873	73	3	the	the	DET
fbem-873	73	4	new	new	ADJ
fbem-873	73	5	public	public	ADJ
fbem-873	73	6	management	management	NOUN
fbem-873	73	7	theory	theory	NOUN
fbem-873	73	8	,	,	PUNCT
fbem-873	73	9	the	the	DET
fbem-873	73	10	government	government	NOUN
fbem-873	73	11	departments	department	NOUN
fbem-873	73	12	as	as	ADP
fbem-873	73	13	administrative	administrative	ADJ
fbem-873	73	14	organs	organ	NOUN
fbem-873	73	15	should	should	AUX
fbem-873	73	16	be	be	AUX
fbem-873	73	17	gradually	gradually	ADV
fbem-873	73	18	transformed	transform	VERB
fbem-873	73	19	into	into	ADP
fbem-873	73	20	management	management	NOUN
fbem-873	73	21	organs	organ	NOUN
fbem-873	73	22	focusing	focus	VERB
fbem-873	73	23	on	on	ADP
fbem-873	73	24	the	the	DET
fbem-873	73	25	quality	quality	NOUN
fbem-873	73	26	of	of	ADP
fbem-873	73	27	public	public	ADJ
fbem-873	73	28	service	service	NOUN
fbem-873	73	29	,	,	PUNCT
fbem-873	73	30	instead	instead	ADV
fbem-873	73	31	of	of	ADP
fbem-873	73	32	being	be	AUX
fbem-873	73	33	the	the	DET
fbem-873	73	34	subjects	subject	NOUN
fbem-873	73	35	issuing	issue	VERB
fbem-873	73	36	orders	order	NOUN
fbem-873	73	37	.	.	PUNCT
fbem-873	74	1	therefore	therefore	ADV
fbem-873	74	2	,	,	PUNCT
fbem-873	74	3	the	the	DET
fbem-873	74	4	significance	significance	NOUN
fbem-873	74	5	of	of	ADP
fbem-873	74	6	policy	policy	NOUN
fbem-873	74	7	implementation	implementation	NOUN
fbem-873	74	8	audit	audit	NOUN
fbem-873	74	9	is	be	AUX
fbem-873	74	10	not	not	PART
fbem-873	74	11	only	only	ADV
fbem-873	74	12	limited	limit	VERB
fbem-873	74	13	to	to	ADP
fbem-873	74	14	improving	improve	VERB
fbem-873	74	15	the	the	DET
fbem-873	74	16	effectiveness	effectiveness	NOUN
fbem-873	74	17	of	of	ADP
fbem-873	74	18	policy	policy	NOUN
fbem-873	74	19	implementation	implementation	NOUN
fbem-873	74	20	,	,	PUNCT
fbem-873	74	21	but	but	CCONJ
fbem-873	74	22	also	also	ADV
fbem-873	74	23	should	should	AUX
fbem-873	74	24	expand	expand	VERB
fbem-873	74	25	its	its	PRON
fbem-873	74	26	significance	significance	NOUN
fbem-873	74	27	to	to	PART
fbem-873	74	28	improve	improve	VERB
fbem-873	74	29	the	the	DET
fbem-873	74	30	internal	internal	ADJ
fbem-873	74	31	governance	governance	NOUN
fbem-873	74	32	level	level	NOUN
fbem-873	74	33	of	of	ADP
fbem-873	74	34	administrative	administrative	ADJ
fbem-873	74	35	departments	department	NOUN
fbem-873	74	36	and	and	CCONJ
fbem-873	74	37	alleviate	alleviate	VERB
fbem-873	74	38	the	the	DET
fbem-873	74	39	low	low	ADJ
fbem-873	74	40	transparency	transparency	NOUN
fbem-873	74	41	of	of	ADP
fbem-873	74	42	government	government	NOUN
fbem-873	74	43	information	information	NOUN
fbem-873	74	44	.	.	PUNCT
fbem-873	75	1	in	in	ADP
fbem-873	75	2	the	the	DET
fbem-873	75	3	process	process	NOUN
fbem-873	75	4	of	of	ADP
fbem-873	75	5	promoting	promote	VERB
fbem-873	75	6	fiduciary	fiduciary	ADJ
fbem-873	75	7	responsibility	responsibility	NOUN
fbem-873	75	8	,	,	PUNCT
fbem-873	75	9	the	the	DET
fbem-873	75	10	government	government	NOUN
fbem-873	75	11	takes	take	VERB
fbem-873	75	12	the	the	DET
fbem-873	75	13	implementation	implementation	NOUN
fbem-873	75	14	of	of	ADP
fbem-873	75	15	various	various	ADJ
fbem-873	75	16	policies	policy	NOUN
fbem-873	75	17	as	as	ADP
fbem-873	75	18	the	the	DET
fbem-873	75	19	focus	focus	NOUN
fbem-873	75	20	,	,	PUNCT
fbem-873	75	21	formulates	formulate	VERB
fbem-873	75	22	scientific	scientific	ADJ
fbem-873	75	23	and	and	CCONJ
fbem-873	75	24	reasonable	reasonable	ADJ
fbem-873	75	25	rules	rule	NOUN
fbem-873	75	26	for	for	ADP
fbem-873	75	27	the	the	DET
fbem-873	75	28	implementation	implementation	NOUN
fbem-873	75	29	of	of	ADP
fbem-873	75	30	public	public	ADJ
fbem-873	75	31	policies	policy	NOUN
fbem-873	75	32	and	and	CCONJ
fbem-873	75	33	continuously	continuously	ADV
fbem-873	75	34	and	and	CCONJ
fbem-873	75	35	effectively	effectively	ADV
fbem-873	75	36	implements	implement	VERB
fbem-873	75	37	them	they	PRON
fbem-873	75	38	,	,	PUNCT
fbem-873	75	39	which	which	PRON
fbem-873	75	40	helps	help	VERB
fbem-873	75	41	to	to	PART
fbem-873	75	42	guide	guide	VERB
fbem-873	75	43	the	the	DET
fbem-873	75	44	allocation	allocation	NOUN
fbem-873	75	45	of	of	ADP
fbem-873	75	46	resources	resource	NOUN
fbem-873	75	47	,	,	PUNCT
fbem-873	75	48	mediate	mediate	VERB
fbem-873	75	49	social	social	ADJ
fbem-873	75	50	conflicts	conflict	NOUN
fbem-873	75	51	and	and	CCONJ
fbem-873	75	52	solve	solve	VERB
fbem-873	75	53	social	social	ADJ
fbem-873	75	54	problems	problem	NOUN
fbem-873	75	55	.	.	PUNCT
fbem-873	76	1	carrying	carry	VERB
fbem-873	76	2	out	out	ADP
fbem-873	76	3	policy	policy	NOUN
fbem-873	76	4	implementation	implementation	NOUN
fbem-873	76	5	audit	audit	NOUN
fbem-873	76	6	and	and	CCONJ
fbem-873	76	7	supervising	supervise	VERB
fbem-873	76	8	the	the	DET
fbem-873	76	9	exercise	exercise	NOUN
fbem-873	76	10	of	of	ADP
fbem-873	76	11	power	power	NOUN
fbem-873	76	12	in	in	ADP
fbem-873	76	13	the	the	DET
fbem-873	76	14	allocation	allocation	NOUN
fbem-873	76	15	,	,	PUNCT
fbem-873	76	16	management	management	NOUN
fbem-873	76	17	and	and	CCONJ
fbem-873	76	18	utilization	utilization	NOUN
fbem-873	76	19	of	of	ADP
fbem-873	76	20	public	public	ADJ
fbem-873	76	21	resources	resource	NOUN
fbem-873	76	22	are	be	AUX
fbem-873	76	23	necessary	necessary	ADJ
fbem-873	76	24	to	to	PART
fbem-873	76	25	help	help	VERB
fbem-873	76	26	the	the	DET
fbem-873	76	27	government	government	NOUN
fbem-873	76	28	hold	hold	VERB
fbem-873	76	29	the	the	DET
fbem-873	76	30	political	political	ADJ
fbem-873	76	31	bottom	bottom	ADJ
fbem-873	76	32	line	line	NOUN
fbem-873	76	33	and	and	CCONJ
fbem-873	76	34	grasp	grasp	VERB
fbem-873	76	35	the	the	DET
fbem-873	76	36	right	right	ADJ
fbem-873	76	37	direction	direction	NOUN
fbem-873	76	38	of	of	ADP
fbem-873	76	39	development	development	NOUN
fbem-873	76	40	.	.	PUNCT
fbem-873	77	1	therefore	therefore	ADV
fbem-873	77	2	,	,	PUNCT
fbem-873	77	3	we	we	PRON
fbem-873	77	4	need	need	VERB
fbem-873	77	5	to	to	PART
fbem-873	77	6	give	give	VERB
fbem-873	77	7	full	full	ADJ
fbem-873	77	8	play	play	NOUN
fbem-873	77	9	to	to	ADP
fbem-873	77	10	the	the	DET
fbem-873	77	11	policy	policy	NOUN
fbem-873	77	12	implementation	implementation	NOUN
fbem-873	77	13	audit	audit	NOUN
fbem-873	77	14	supervision	supervision	NOUN
fbem-873	77	15	of	of	ADP
fbem-873	77	16	power	power	NOUN
fbem-873	77	17	operation	operation	NOUN
fbem-873	77	18	mechanism	mechanism	NOUN
fbem-873	77	19	,	,	PUNCT
fbem-873	77	20	promote	promote	VERB
fbem-873	77	21	the	the	DET
fbem-873	77	22	leading	lead	VERB
fbem-873	77	23	cadres	cadre	NOUN
fbem-873	77	24	and	and	CCONJ
fbem-873	77	25	leading	lead	VERB
fbem-873	77	26	personnel	personnel	NOUN
fbem-873	77	27	unavailability	unavailability	NOUN
fbem-873	77	28	in	in	ADP
fbem-873	77	29	accordance	accordance	NOUN
fbem-873	77	30	with	with	ADP
fbem-873	77	31	the	the	DET
fbem-873	77	32	law	law	NOUN
fbem-873	77	33	and	and	CCONJ
fbem-873	77	34	justice	justice	NOUN
fbem-873	77	35	in	in	ADP
fbem-873	77	36	unavailability	unavailability	NOUN
fbem-873	77	37	,	,	PUNCT
fbem-873	77	38	honesty	honesty	NOUN
fbem-873	77	39	and	and	CCONJ
fbem-873	77	40	unavailability	unavailability	NOUN
fbem-873	77	41	,	,	PUNCT
fbem-873	77	42	really	really	ADV
fbem-873	77	43	play	play	VERB
fbem-873	77	44	a	a	DET
fbem-873	77	45	"	"	PUNCT
fbem-873	77	46	manage	manage	VERB
fbem-873	77	47	key	key	ADJ
fbem-873	77	48	people	people	NOUN
fbem-873	77	49	,	,	PUNCT
fbem-873	77	50	pipe	pipe	VERB
fbem-873	77	51	to	to	ADP
fbem-873	77	52	the	the	DET
fbem-873	77	53	key	key	ADJ
fbem-873	77	54	points	point	NOUN
fbem-873	77	55	,	,	PUNCT
fbem-873	77	56	in	in	ADP
fbem-873	77	57	key	key	ADJ
fbem-873	77	58	time	time	NOUN
fbem-873	77	59	"	"	PUNCT
fbem-873	77	60	the	the	DET
fbem-873	77	61	role	role	NOUN
fbem-873	77	62	of	of	ADP
fbem-873	77	63	the	the	DET
fbem-873	77	64	deep	deep	ADJ
fbem-873	77	65	analysis	analysis	NOUN
fbem-873	77	66	is	be	AUX
fbem-873	77	67	not	not	PART
fbem-873	77	68	as	as	ADV
fbem-873	77	69	slow	slow	ADJ
fbem-873	77	70	as	as	ADP
fbem-873	77	71	,	,	PUNCT
fbem-873	77	72	false	false	ADJ
fbem-873	77	73	as	as	ADP
fbem-873	77	74	a	a	PRON
fbem-873	77	75	,	,	PUNCT
fbem-873	77	76	as	as	ADP
fbem-873	77	77	a	a	DET
fbem-873	77	78	problem	problem	NOUN
fbem-873	77	79	,	,	PUNCT
fbem-873	77	80	reveal	reveal	VERB
fbem-873	77	81	all	all	DET
fbem-873	77	82	kinds	kind	NOUN
fbem-873	77	83	of	of	ADP
fbem-873	77	84	serious	serious	ADJ
fbem-873	77	85	discipline	discipline	NOUN
fbem-873	77	86	violations	violation	NOUN
fbem-873	77	87	,	,	PUNCT
fbem-873	77	88	we	we	PRON
fbem-873	77	89	will	will	AUX
fbem-873	77	90	ensure	ensure	VERB
fbem-873	77	91	the	the	DET
fbem-873	77	92	safety	safety	NOUN
fbem-873	77	93	and	and	CCONJ
fbem-873	77	94	integrity	integrity	NOUN
fbem-873	77	95	of	of	ADP
fbem-873	77	96	state	state	NOUN
fbem-873	77	97	-	-	PUNCT
fbem-873	77	98	owned	own	VERB
fbem-873	77	99	assets	asset	NOUN
fbem-873	77	100	,	,	PUNCT
fbem-873	77	101	treat	treat	VERB
fbem-873	77	102	all	all	PRON
fbem-873	77	103	of	of	ADP
fbem-873	77	104	them	they	PRON
fbem-873	77	105	equally	equally	ADV
fbem-873	77	106	before	before	ADP
fbem-873	77	107	laws	law	NOUN
fbem-873	77	108	,	,	PUNCT
fbem-873	77	109	disciplines	discipline	NOUN
fbem-873	77	110	and	and	CCONJ
fbem-873	77	111	rules	rule	NOUN
fbem-873	77	112	,	,	PUNCT
fbem-873	77	113	and	and	CCONJ
fbem-873	77	114	make	make	VERB
fbem-873	77	115	good	good	ADJ
fbem-873	77	116	use	use	NOUN
fbem-873	77	117	of	of	ADP
fbem-873	77	118	their	their	PRON
fbem-873	77	119	role	role	NOUN
fbem-873	77	120	as	as	ADP
fbem-873	77	121	a	a	DET
fbem-873	77	122	straitrein	straitrein	NOUN
fbem-873	77	123	the	the	DET
fbem-873	77	124	exercise	exercise	NOUN
fbem-873	77	125	of	of	ADP
fbem-873	77	126	power	power	NOUN
fbem-873	77	127	and	and	CCONJ
fbem-873	77	128	a	a	DET
fbem-873	77	129	sharp	sharp	ADJ
fbem-873	77	130	sword	sword	NOUN
fbem-873	77	131	in	in	ADP
fbem-873	77	132	fighting	fight	VERB
fbem-873	77	133	corruption	corruption	NOUN
fbem-873	77	134	.	.	PUNCT
fbem-873	78	1	the	the	DET
fbem-873	78	2	implementation	implementation	NOUN
fbem-873	78	3	of	of	ADP
fbem-873	78	4	policy	policy	NOUN
fbem-873	78	5	audit	audit	NOUN
fbem-873	78	6	is	be	AUX
fbem-873	78	7	conducive	conducive	ADJ
fbem-873	78	8	to	to	ADP
fbem-873	78	9	maintaining	maintain	VERB
fbem-873	78	10	financial	financial	ADJ
fbem-873	78	11	and	and	CCONJ
fbem-873	78	12	economic	economic	ADJ
fbem-873	78	13	order	order	NOUN
fbem-873	78	14	,	,	PUNCT
fbem-873	78	15	improving	improve	VERB
fbem-873	78	16	the	the	DET
fbem-873	78	17	efficiency	efficiency	NOUN
fbem-873	78	18	of	of	ADP
fbem-873	78	19	using	use	VERB
fbem-873	78	20	financial	financial	ADJ
fbem-873	78	21	funds	fund	NOUN
fbem-873	78	22	,	,	PUNCT
fbem-873	78	23	ensuring	ensure	VERB
fbem-873	78	24	the	the	DET
fbem-873	78	25	security	security	NOUN
fbem-873	78	26	,	,	PUNCT
fbem-873	78	27	integrity	integrity	NOUN
fbem-873	78	28	and	and	CCONJ
fbem-873	78	29	effectiveness	effectiveness	NOUN
fbem-873	78	30	of	of	ADP
fbem-873	78	31	national	national	ADJ
fbem-873	78	32	resources	resource	NOUN
fbem-873	78	33	,	,	PUNCT
fbem-873	78	34	and	and	CCONJ
fbem-873	78	35	promoting	promote	VERB
fbem-873	78	36	the	the	DET
fbem-873	78	37	healthy	healthy	ADJ
fbem-873	78	38	and	and	CCONJ
fbem-873	78	39	stable	stable	ADJ
fbem-873	78	40	development	development	NOUN
fbem-873	78	41	of	of	ADP
fbem-873	78	42	national	national	ADJ
fbem-873	78	43	economy	economy	NOUN
fbem-873	78	44	and	and	CCONJ
fbem-873	78	45	society	society	NOUN
fbem-873	78	46	.	.	PUNCT
fbem-873	79	1	at	at	ADP
fbem-873	79	2	the	the	DET
fbem-873	79	3	same	same	ADJ
fbem-873	79	4	time	time	NOUN
fbem-873	79	5	,	,	PUNCT
fbem-873	79	6	it	it	PRON
fbem-873	79	7	will	will	AUX
fbem-873	79	8	help	help	VERB
fbem-873	79	9	strengthen	strengthen	VERB
fbem-873	79	10	policy	policy	NOUN
fbem-873	79	11	implementation	implementation	NOUN
fbem-873	79	12	,	,	PUNCT
fbem-873	79	13	improve	improve	VERB
fbem-873	79	14	the	the	DET
fbem-873	79	15	efficiency	efficiency	NOUN
fbem-873	79	16	of	of	ADP
fbem-873	79	17	government	government	NOUN
fbem-873	79	18	services	service	NOUN
fbem-873	79	19	,	,	PUNCT
fbem-873	79	20	promote	promote	VERB
fbem-873	79	21	clean	clean	ADJ
fbem-873	79	22	governance	governance	NOUN
fbem-873	79	23	,	,	PUNCT
fbem-873	79	24	and	and	CCONJ
fbem-873	79	25	build	build	VERB
fbem-873	79	26	a	a	DET
fbem-873	79	27	responsible	responsible	ADJ
fbem-873	79	28	government	government	NOUN
fbem-873	79	29	.	.	PUNCT
fbem-873	80	1	4.3	4.3	NUM
fbem-873	80	2	.	.	PUNCT
fbem-873	81	1	to	to	PART
fbem-873	81	2	serve	serve	VERB
fbem-873	81	3	the	the	DET
fbem-873	81	4	state	state	NOUN
fbem-873	81	5	in	in	ADP
fbem-873	81	6	making	make	VERB
fbem-873	81	7	economic	economic	ADJ
fbem-873	81	8	decisions	decision	NOUN
fbem-873	81	9	audit	audit	NOUN
fbem-873	81	10	institutions	institution	NOUN
fbem-873	81	11	are	be	AUX
fbem-873	81	12	not	not	PART
fbem-873	81	13	only	only	ADV
fbem-873	81	14	the	the	DET
fbem-873	81	15	economic	economic	ADJ
fbem-873	81	16	supervisors	supervisor	NOUN
fbem-873	81	17	of	of	ADP
fbem-873	81	18	the	the	DET
fbem-873	81	19	country	country	NOUN
fbem-873	81	20	,	,	PUNCT
fbem-873	81	21	but	but	CCONJ
fbem-873	81	22	also	also	ADV
fbem-873	81	23	the	the	DET
fbem-873	81	24	feedbacks	feedback	NOUN
fbem-873	81	25	of	of	ADP
fbem-873	81	26	economic	economic	ADJ
fbem-873	81	27	information	information	NOUN
fbem-873	81	28	.	.	PUNCT
fbem-873	82	1	through	through	ADP
fbem-873	82	2	supervision	supervision	NOUN
fbem-873	82	3	,	,	PUNCT
fbem-873	82	4	audit	audit	NOUN
fbem-873	82	5	institutions	institution	NOUN
fbem-873	82	6	pay	pay	VERB
fbem-873	82	7	constant	constant	ADJ
fbem-873	82	8	attention	attention	NOUN
fbem-873	82	9	to	to	ADP
fbem-873	82	10	the	the	DET
fbem-873	82	11	changing	change	VERB
fbem-873	82	12	situation	situation	NOUN
fbem-873	82	13	of	of	ADP
fbem-873	82	14	economic	economic	ADJ
fbem-873	82	15	operation	operation	NOUN
fbem-873	82	16	,	,	PUNCT
fbem-873	82	17	carry	carry	VERB
fbem-873	82	18	out	out	ADP
fbem-873	82	19	special	special	ADJ
fbem-873	82	20	audits	audits	NOUN
fbem-873	82	21	on	on	ADP
fbem-873	82	22	the	the	DET
fbem-873	82	23	emerging	emerge	VERB
fbem-873	82	24	problems	problem	NOUN
fbem-873	82	25	,	,	PUNCT
fbem-873	82	26	tendencies	tendency	NOUN
fbem-873	82	27	and	and	CCONJ
fbem-873	82	28	generalities	generality	NOUN
fbem-873	82	29	in	in	ADP
fbem-873	82	30	the	the	DET
fbem-873	82	31	economic	economic	ADJ
fbem-873	82	32	system	system	NOUN
fbem-873	82	33	in	in	ADP
fbem-873	82	34	a	a	DET
fbem-873	82	35	timely	timely	ADJ
fbem-873	82	36	manner	manner	NOUN
fbem-873	82	37	,	,	PUNCT
fbem-873	82	38	conduct	conduct	VERB
fbem-873	82	39	systematic	systematic	ADJ
fbem-873	82	40	analysis	analysis	NOUN
fbem-873	82	41	and	and	CCONJ
fbem-873	82	42	comprehensive	comprehensive	ADJ
fbem-873	82	43	evaluation	evaluation	NOUN
fbem-873	82	44	from	from	ADP
fbem-873	82	45	both	both	DET
fbem-873	82	46	macro	macro	ADJ
fbem-873	82	47	and	and	CCONJ
fbem-873	82	48	micro	micro	ADJ
fbem-873	82	49	aspects	aspect	NOUN
fbem-873	82	50	,	,	PUNCT
fbem-873	82	51	and	and	CCONJ
fbem-873	82	52	form	form	NOUN
fbem-873	82	53	audit	audit	NOUN
fbem-873	82	54	results	result	NOUN
fbem-873	82	55	and	and	CCONJ
fbem-873	82	56	develop	develop	VERB
fbem-873	82	57	and	and	CCONJ
fbem-873	82	58	utilize	utilize	VERB
fbem-873	82	59	them	they	PRON
fbem-873	82	60	.	.	PUNCT
fbem-873	83	1	to	to	PART
fbem-873	83	2	carry	carry	VERB
fbem-873	83	3	out	out	ADP
fbem-873	83	4	the	the	DET
fbem-873	83	5	policy	policy	NOUN
fbem-873	83	6	implementation	implementation	NOUN
fbem-873	83	7	audit	audit	NOUN
fbem-873	83	8	,	,	PUNCT
fbem-873	83	9	be	be	AUX
fbem-873	83	10	helpful	helpful	ADJ
fbem-873	83	11	for	for	ADP
fbem-873	83	12	monitoring	monitoring	NOUN
fbem-873	83	13	and	and	CCONJ
fbem-873	83	14	trend	trend	NOUN
fbem-873	83	15	forecasting	forecasting	NOUN
fbem-873	83	16	of	of	ADP
fbem-873	83	17	future	future	ADJ
fbem-873	83	18	economic	economic	ADJ
fbem-873	83	19	trends	trend	NOUN
fbem-873	83	20	,	,	PUNCT
fbem-873	83	21	to	to	PART
fbem-873	83	22	grasp	grasp	VERB
fbem-873	83	23	the	the	DET
fbem-873	83	24	general	general	ADJ
fbem-873	83	25	regulation	regulation	NOUN
fbem-873	83	26	of	of	ADP
fbem-873	83	27	economic	economic	ADJ
fbem-873	83	28	operation	operation	NOUN
fbem-873	83	29	,	,	PUNCT
fbem-873	83	30	can	can	AUX
fbem-873	83	31	provide	provide	VERB
fbem-873	83	32	information	information	NOUN
fbem-873	83	33	for	for	ADP
fbem-873	83	34	national	national	ADJ
fbem-873	83	35	economic	economic	ADJ
fbem-873	83	36	decisions	decision	NOUN
fbem-873	83	37	,	,	PUNCT
fbem-873	83	38	make	make	VERB
fbem-873	83	39	the	the	DET
fbem-873	83	40	country	country	NOUN
fbem-873	83	41	choose	choose	VERB
fbem-873	83	42	the	the	DET
fbem-873	83	43	favorable	favorable	ADJ
fbem-873	83	44	opportunity	opportunity	NOUN
fbem-873	83	45	,	,	PUNCT
fbem-873	83	46	formulate	formulate	VERB
fbem-873	83	47	reasonable	reasonable	ADJ
fbem-873	83	48	fiscal	fiscal	ADJ
fbem-873	83	49	and	and	CCONJ
fbem-873	83	50	tax	tax	NOUN
fbem-873	83	51	policy	policy	NOUN
fbem-873	83	52	,	,	PUNCT
fbem-873	83	53	industrial	industrial	ADJ
fbem-873	83	54	policy	policy	NOUN
fbem-873	83	55	,	,	PUNCT
fbem-873	83	56	timely	timely	ADV
fbem-873	83	57	adjust	adjust	VERB
fbem-873	83	58	macroeconomic	macroeconomic	ADJ
fbem-873	83	59	policies	policy	NOUN
fbem-873	83	60	and	and	CCONJ
fbem-873	83	61	changes	change	NOUN
fbem-873	83	62	,	,	PUNCT
fbem-873	83	63	the	the	DET
fbem-873	83	64	reliable	reliable	ADJ
fbem-873	83	65	basis	basis	NOUN
fbem-873	83	66	for	for	ADP
fbem-873	83	67	the	the	DET
fbem-873	83	68	decision	decision	NOUN
fbem-873	83	69	of	of	ADP
fbem-873	83	70	the	the	DET
fbem-873	83	71	national	national	ADJ
fbem-873	83	72	economic	economic	ADJ
fbem-873	83	73	,	,	PUNCT
fbem-873	83	74	policy	policy	NOUN
fbem-873	83	75	benefits	benefit	NOUN
fbem-873	83	76	have	have	AUX
fbem-873	83	77	been	be	AUX
fbem-873	83	78	maximized	maximize	VERB
fbem-873	83	79	.	.	PUNCT
fbem-873	84	1	125	125	NUM
fbem-873	84	2	5	5	NUM
fbem-873	84	3	.	.	PUNCT
fbem-873	84	4	problems	problem	NOUN
fbem-873	84	5	existing	exist	VERB
fbem-873	84	6	in	in	ADP
fbem-873	84	7	policy	policy	NOUN
fbem-873	84	8	implementation	implementation	NOUN
fbem-873	84	9	audit	audit	NOUN
fbem-873	84	10	at	at	ADP
fbem-873	84	11	the	the	DET
fbem-873	84	12	present	present	ADJ
fbem-873	84	13	stage	stage	NOUN
fbem-873	84	14	5.1	5.1	NUM
fbem-873	84	15	.	.	PUNCT
fbem-873	85	1	audit	audit	NOUN
fbem-873	85	2	lacks	lack	VERB
fbem-873	85	3	depth	depth	NOUN
fbem-873	85	4	and	and	CCONJ
fbem-873	85	5	breadth	breadth	NOUN
fbem-873	85	6	at	at	ADP
fbem-873	85	7	present	present	ADJ
fbem-873	85	8	,	,	PUNCT
fbem-873	85	9	china	china	PROPN
fbem-873	85	10	's	's	PART
fbem-873	85	11	policy	policy	NOUN
fbem-873	85	12	implementation	implementation	NOUN
fbem-873	85	13	audit	audit	NOUN
fbem-873	85	14	mostly	mostly	ADV
fbem-873	85	15	focuses	focus	VERB
fbem-873	85	16	on	on	ADP
fbem-873	85	17	the	the	DET
fbem-873	85	18	use	use	NOUN
fbem-873	85	19	of	of	ADP
fbem-873	85	20	funds	fund	NOUN
fbem-873	85	21	,	,	PUNCT
fbem-873	85	22	attaches	attach	VERB
fbem-873	85	23	too	too	ADV
fbem-873	85	24	much	much	ADJ
fbem-873	85	25	importance	importance	NOUN
fbem-873	85	26	to	to	PART
fbem-873	85	27	effect	effect	VERB
fbem-873	85	28	evaluation	evaluation	NOUN
fbem-873	85	29	,	,	PUNCT
fbem-873	85	30	and	and	CCONJ
fbem-873	85	31	rarely	rarely	ADV
fbem-873	85	32	involves	involve	VERB
fbem-873	85	33	the	the	DET
fbem-873	85	34	evaluation	evaluation	NOUN
fbem-873	85	35	of	of	ADP
fbem-873	85	36	the	the	DET
fbem-873	85	37	policy	policy	NOUN
fbem-873	85	38	itself	itself	PRON
fbem-873	85	39	.	.	PUNCT
fbem-873	86	1	it	it	PRON
fbem-873	86	2	does	do	AUX
fbem-873	86	3	not	not	PART
fbem-873	86	4	consider	consider	VERB
fbem-873	86	5	various	various	ADJ
fbem-873	86	6	factors	factor	NOUN
fbem-873	86	7	from	from	ADP
fbem-873	86	8	the	the	DET
fbem-873	86	9	advantages	advantage	NOUN
fbem-873	86	10	and	and	CCONJ
fbem-873	86	11	disadvantages	disadvantage	NOUN
fbem-873	86	12	of	of	ADP
fbem-873	86	13	the	the	DET
fbem-873	86	14	policy	policy	NOUN
fbem-873	86	15	itself	itself	PRON
fbem-873	86	16	,	,	PUNCT
fbem-873	86	17	and	and	CCONJ
fbem-873	86	18	does	do	AUX
fbem-873	86	19	not	not	PART
fbem-873	86	20	analyze	analyze	VERB
fbem-873	86	21	whether	whether	SCONJ
fbem-873	86	22	the	the	DET
fbem-873	86	23	policy	policy	NOUN
fbem-873	86	24	itself	itself	PRON
fbem-873	86	25	is	be	AUX
fbem-873	86	26	legal	legal	ADJ
fbem-873	86	27	,	,	PUNCT
fbem-873	86	28	scientific	scientific	ADJ
fbem-873	86	29	,	,	PUNCT
fbem-873	86	30	operable	operable	ADJ
fbem-873	86	31	and	and	CCONJ
fbem-873	86	32	applicable	applicable	ADJ
fbem-873	86	33	.	.	PUNCT
fbem-873	87	1	in	in	ADP
fbem-873	87	2	addition	addition	NOUN
fbem-873	87	3	,	,	PUNCT
fbem-873	87	4	the	the	DET
fbem-873	87	5	audit	audit	NOUN
fbem-873	87	6	scope	scope	NOUN
fbem-873	87	7	of	of	ADP
fbem-873	87	8	policy	policy	NOUN
fbem-873	87	9	implementation	implementation	NOUN
fbem-873	87	10	is	be	AUX
fbem-873	87	11	not	not	PART
fbem-873	87	12	broad	broad	ADJ
fbem-873	87	13	enough	enough	ADV
fbem-873	87	14	.	.	PUNCT
fbem-873	88	1	audit	audit	NOUN
fbem-873	88	2	activities	activity	NOUN
fbem-873	88	3	focus	focus	VERB
fbem-873	88	4	on	on	ADP
fbem-873	88	5	the	the	DET
fbem-873	88	6	implementation	implementation	NOUN
fbem-873	88	7	process	process	NOUN
fbem-873	88	8	of	of	ADP
fbem-873	88	9	policy	policy	NOUN
fbem-873	88	10	and	and	CCONJ
fbem-873	88	11	do	do	AUX
fbem-873	88	12	not	not	PART
fbem-873	88	13	involve	involve	VERB
fbem-873	88	14	too	too	ADV
fbem-873	88	15	much	much	ADJ
fbem-873	88	16	in	in	ADP
fbem-873	88	17	its	its	PRON
fbem-873	88	18	research	research	NOUN
fbem-873	88	19	,	,	PUNCT
fbem-873	88	20	formulation	formulation	NOUN
fbem-873	88	21	and	and	CCONJ
fbem-873	88	22	decision	decision	NOUN
fbem-873	88	23	-	-	PUNCT
fbem-873	88	24	making	making	NOUN
fbem-873	88	25	.	.	PUNCT
fbem-873	89	1	in	in	ADP
fbem-873	89	2	the	the	DET
fbem-873	89	3	policy	policy	NOUN
fbem-873	89	4	decomposition	decomposition	NOUN
fbem-873	89	5	,	,	PUNCT
fbem-873	89	6	adjustment	adjustment	NOUN
fbem-873	89	7	and	and	CCONJ
fbem-873	89	8	other	other	ADJ
fbem-873	89	9	links	link	NOUN
fbem-873	89	10	coverage	coverage	NOUN
fbem-873	89	11	is	be	AUX
fbem-873	89	12	relatively	relatively	ADV
fbem-873	89	13	narrow	narrow	ADJ
fbem-873	89	14	,	,	PUNCT
fbem-873	89	15	did	do	AUX
fbem-873	89	16	not	not	PART
fbem-873	89	17	play	play	VERB
fbem-873	89	18	its	its	PRON
fbem-873	89	19	role	role	NOUN
fbem-873	89	20	from	from	ADP
fbem-873	89	21	multiple	multiple	ADJ
fbem-873	89	22	angles	angle	NOUN
fbem-873	89	23	and	and	CCONJ
fbem-873	89	24	all	all	ADV
fbem-873	89	25	-	-	PUNCT
fbem-873	89	26	round	round	NOUN
fbem-873	89	27	.	.	PUNCT
fbem-873	90	1	we	we	PRON
fbem-873	90	2	are	be	AUX
fbem-873	90	3	used	use	VERB
fbem-873	90	4	to	to	PART
fbem-873	90	5	audit	audit	VERB
fbem-873	90	6	in	in	ADP
fbem-873	90	7	the	the	DET
fbem-873	90	8	financial	financial	ADJ
fbem-873	90	9	field	field	NOUN
fbem-873	90	10	,	,	PUNCT
fbem-873	90	11	focus	focus	VERB
fbem-873	90	12	on	on	ADP
fbem-873	90	13	traditional	traditional	ADJ
fbem-873	90	14	financial	financial	ADJ
fbem-873	90	15	data	datum	NOUN
fbem-873	90	16	change	change	NOUN
fbem-873	90	17	,	,	PUNCT
fbem-873	90	18	ignore	ignore	VERB
fbem-873	90	19	the	the	DET
fbem-873	90	20	money	money	NOUN
fbem-873	90	21	running	run	VERB
fbem-873	90	22	behind	behind	ADP
fbem-873	90	23	the	the	DET
fbem-873	90	24	power	power	NOUN
fbem-873	90	25	and	and	CCONJ
fbem-873	90	26	responsibility	responsibility	NOUN
fbem-873	90	27	as	as	ADV
fbem-873	90	28	well	well	ADV
fbem-873	90	29	as	as	ADP
fbem-873	90	30	how	how	SCONJ
fbem-873	90	31	to	to	PART
fbem-873	90	32	achieve	achieve	VERB
fbem-873	90	33	the	the	DET
fbem-873	90	34	goal	goal	NOUN
fbem-873	90	35	of	of	ADP
fbem-873	90	36	policy	policy	NOUN
fbem-873	90	37	,	,	PUNCT
fbem-873	90	38	the	the	DET
fbem-873	90	39	intrinsic	intrinsic	ADJ
fbem-873	90	40	relationship	relationship	NOUN
fbem-873	90	41	between	between	ADP
fbem-873	90	42	economic	economic	ADJ
fbem-873	90	43	activities	activity	NOUN
fbem-873	90	44	and	and	CCONJ
fbem-873	90	45	economic	economic	ADJ
fbem-873	90	46	policy	policy	NOUN
fbem-873	90	47	lack	lack	NOUN
fbem-873	90	48	of	of	ADP
fbem-873	90	49	thinking	thinking	NOUN
fbem-873	90	50	,	,	PUNCT
fbem-873	90	51	rarely	rarely	ADV
fbem-873	90	52	from	from	ADP
fbem-873	90	53	the	the	DET
fbem-873	90	54	aspects	aspect	NOUN
fbem-873	90	55	of	of	ADP
fbem-873	90	56	economic	economic	ADJ
fbem-873	90	57	indicators	indicator	NOUN
fbem-873	90	58	,	,	PUNCT
fbem-873	90	59	the	the	DET
fbem-873	90	60	social	social	ADJ
fbem-873	90	61	public	public	ADJ
fbem-873	90	62	satisfaction	satisfaction	NOUN
fbem-873	90	63	to	to	ADP
fbem-873	90	64	the	the	DET
fbem-873	90	65	analysis	analysis	NOUN
fbem-873	90	66	of	of	ADP
fbem-873	90	67	the	the	DET
fbem-873	90	68	change	change	NOUN
fbem-873	90	69	,	,	PUNCT
fbem-873	90	70	we	we	PRON
fbem-873	90	71	have	have	AUX
fbem-873	90	72	not	not	PART
fbem-873	90	73	actively	actively	ADV
fbem-873	90	74	explored	explore	VERB
fbem-873	90	75	the	the	DET
fbem-873	90	76	root	root	NOUN
fbem-873	90	77	of	of	ADP
fbem-873	90	78	the	the	DET
fbem-873	90	79	problem	problem	NOUN
fbem-873	90	80	from	from	ADP
fbem-873	90	81	the	the	DET
fbem-873	90	82	institutional	institutional	ADJ
fbem-873	90	83	level	level	NOUN
fbem-873	90	84	such	such	ADJ
fbem-873	90	85	as	as	ADP
fbem-873	90	86	system	system	NOUN
fbem-873	90	87	mechanism	mechanism	NOUN
fbem-873	90	88	.	.	PUNCT
fbem-873	91	1	this	this	DET
fbem-873	91	2	kind	kind	NOUN
fbem-873	91	3	of	of	ADP
fbem-873	91	4	working	work	VERB
fbem-873	91	5	mode	mode	NOUN
fbem-873	91	6	and	and	CCONJ
fbem-873	91	7	thinking	think	VERB
fbem-873	91	8	mode	mode	NOUN
fbem-873	91	9	of	of	ADP
fbem-873	91	10	financing	financing	NOUN
fbem-873	91	11	based	base	VERB
fbem-873	91	12	on	on	ADP
fbem-873	91	13	capital	capital	NOUN
fbem-873	91	14	and	and	CCONJ
fbem-873	91	15	finance	finance	NOUN
fbem-873	91	16	based	base	VERB
fbem-873	91	17	on	on	ADP
fbem-873	91	18	finance	finance	NOUN
fbem-873	91	19	makes	make	VERB
fbem-873	91	20	the	the	DET
fbem-873	91	21	audit	audit	NOUN
fbem-873	91	22	results	result	NOUN
fbem-873	91	23	inevitably	inevitably	ADV
fbem-873	91	24	stay	stay	VERB
fbem-873	91	25	at	at	ADP
fbem-873	91	26	the	the	DET
fbem-873	91	27	level	level	NOUN
fbem-873	91	28	of	of	ADP
fbem-873	91	29	explanation	explanation	NOUN
fbem-873	91	30	,	,	PUNCT
fbem-873	91	31	without	without	ADP
fbem-873	91	32	going	go	VERB
fbem-873	91	33	deep	deep	ADV
fbem-873	91	34	into	into	ADP
fbem-873	91	35	the	the	DET
fbem-873	91	36	perfection	perfection	NOUN
fbem-873	91	37	of	of	ADP
fbem-873	91	38	system	system	NOUN
fbem-873	91	39	,	,	PUNCT
fbem-873	91	40	mechanism	mechanism	NOUN
fbem-873	91	41	and	and	CCONJ
fbem-873	91	42	policy	policy	NOUN
fbem-873	91	43	,	,	PUNCT
fbem-873	91	44	which	which	PRON
fbem-873	91	45	weakens	weaken	VERB
fbem-873	91	46	the	the	DET
fbem-873	91	47	audit	audit	NOUN
fbem-873	91	48	function	function	NOUN
fbem-873	91	49	,	,	PUNCT
fbem-873	91	50	limits	limit	VERB
fbem-873	91	51	the	the	DET
fbem-873	91	52	vision	vision	NOUN
fbem-873	91	53	of	of	ADP
fbem-873	91	54	audit	audit	NOUN
fbem-873	91	55	and	and	CCONJ
fbem-873	91	56	reduces	reduce	VERB
fbem-873	91	57	the	the	DET
fbem-873	91	58	effectiveness	effectiveness	NOUN
fbem-873	91	59	of	of	ADP
fbem-873	91	60	audit	audit	NOUN
fbem-873	91	61	.	.	PUNCT
fbem-873	92	1	5.2	5.2	NUM
fbem-873	92	2	.	.	PUNCT
fbem-873	93	1	there	there	PRON
fbem-873	93	2	are	be	VERB
fbem-873	93	3	defects	defect	NOUN
fbem-873	93	4	in	in	ADP
fbem-873	93	5	audit	audit	NOUN
fbem-873	93	6	techniques	technique	NOUN
fbem-873	93	7	and	and	CCONJ
fbem-873	93	8	methods	method	NOUN
fbem-873	93	9	china	china	PROPN
fbem-873	93	10	's	's	PART
fbem-873	93	11	audit	audit	NOUN
fbem-873	93	12	system	system	NOUN
fbem-873	93	13	construction	construction	NOUN
fbem-873	93	14	has	have	AUX
fbem-873	93	15	made	make	VERB
fbem-873	93	16	great	great	ADJ
fbem-873	93	17	progress	progress	NOUN
fbem-873	93	18	,	,	PUNCT
fbem-873	93	19	but	but	CCONJ
fbem-873	93	20	the	the	DET
fbem-873	93	21	development	development	NOUN
fbem-873	93	22	is	be	AUX
fbem-873	93	23	still	still	ADV
fbem-873	93	24	unbalanced	unbalanced	ADJ
fbem-873	93	25	.	.	PUNCT
fbem-873	94	1	the	the	DET
fbem-873	94	2	informatization	informatization	NOUN
fbem-873	94	3	construction	construction	NOUN
fbem-873	94	4	of	of	ADP
fbem-873	94	5	a	a	DET
fbem-873	94	6	considerable	considerable	ADJ
fbem-873	94	7	number	number	NOUN
fbem-873	94	8	of	of	ADP
fbem-873	94	9	local	local	ADJ
fbem-873	94	10	audit	audit	NOUN
fbem-873	94	11	institutions	institution	NOUN
fbem-873	94	12	and	and	CCONJ
fbem-873	94	13	even	even	ADV
fbem-873	94	14	some	some	DET
fbem-873	94	15	professional	professional	ADJ
fbem-873	94	16	audit	audit	NOUN
fbem-873	94	17	teams	team	NOUN
fbem-873	94	18	seriously	seriously	ADV
fbem-873	94	19	lags	lag	VERB
fbem-873	94	20	behind	behind	ADP
fbem-873	94	21	the	the	DET
fbem-873	94	22	change	change	NOUN
fbem-873	94	23	and	and	CCONJ
fbem-873	94	24	development	development	NOUN
fbem-873	94	25	of	of	ADP
fbem-873	94	26	the	the	DET
fbem-873	94	27	audit	audit	NOUN
fbem-873	94	28	environment	environment	NOUN
fbem-873	94	29	.	.	PUNCT
fbem-873	95	1	however	however	ADV
fbem-873	95	2	,	,	PUNCT
fbem-873	95	3	the	the	DET
fbem-873	95	4	focus	focus	NOUN
fbem-873	95	5	and	and	CCONJ
fbem-873	95	6	entry	entry	NOUN
fbem-873	95	7	point	point	NOUN
fbem-873	95	8	are	be	AUX
fbem-873	95	9	not	not	PART
fbem-873	95	10	clear	clear	ADJ
fbem-873	95	11	enough	enough	ADV
fbem-873	95	12	,	,	PUNCT
fbem-873	95	13	the	the	DET
fbem-873	95	14	audit	audit	NOUN
fbem-873	95	15	method	method	NOUN
fbem-873	95	16	is	be	AUX
fbem-873	95	17	too	too	ADV
fbem-873	95	18	traditional	traditional	ADJ
fbem-873	95	19	,	,	PUNCT
fbem-873	95	20	manual	manual	ADJ
fbem-873	95	21	inspection	inspection	NOUN
fbem-873	95	22	and	and	CCONJ
fbem-873	95	23	sampling	sample	VERB
fbem-873	95	24	survey	survey	NOUN
fbem-873	95	25	method	method	NOUN
fbem-873	95	26	is	be	AUX
fbem-873	95	27	still	still	ADV
fbem-873	95	28	the	the	DET
fbem-873	95	29	mainstream	mainstream	NOUN
fbem-873	95	30	,	,	PUNCT
fbem-873	95	31	relying	rely	VERB
fbem-873	95	32	on	on	ADP
fbem-873	95	33	information	information	NOUN
fbem-873	95	34	system	system	NOUN
fbem-873	95	35	collection	collection	NOUN
fbem-873	95	36	,	,	PUNCT
fbem-873	95	37	screening	screening	NOUN
fbem-873	95	38	,	,	PUNCT
fbem-873	95	39	verification	verification	NOUN
fbem-873	95	40	,	,	PUNCT
fbem-873	95	41	analysis	analysis	NOUN
fbem-873	95	42	,	,	PUNCT
fbem-873	95	43	review	review	NOUN
fbem-873	95	44	and	and	CCONJ
fbem-873	95	45	other	other	ADJ
fbem-873	95	46	audit	audit	NOUN
fbem-873	95	47	methods	method	NOUN
fbem-873	95	48	are	be	AUX
fbem-873	95	49	not	not	PART
fbem-873	95	50	widely	widely	ADV
fbem-873	95	51	used	use	VERB
fbem-873	95	52	.	.	PUNCT
fbem-873	96	1	the	the	DET
fbem-873	96	2	data	datum	NOUN
fbem-873	96	3	mainly	mainly	ADV
fbem-873	96	4	come	come	VERB
fbem-873	96	5	from	from	ADP
fbem-873	96	6	the	the	DET
fbem-873	96	7	authorities	authority	NOUN
fbem-873	96	8	,	,	PUNCT
fbem-873	96	9	and	and	CCONJ
fbem-873	96	10	the	the	DET
fbem-873	96	11	data	datum	NOUN
fbem-873	96	12	collected	collect	VERB
fbem-873	96	13	independently	independently	ADV
fbem-873	96	14	are	be	AUX
fbem-873	96	15	few	few	ADJ
fbem-873	96	16	and	and	CCONJ
fbem-873	96	17	lack	lack	VERB
fbem-873	96	18	scientific	scientific	ADJ
fbem-873	96	19	and	and	CCONJ
fbem-873	96	20	reliability	reliability	NOUN
fbem-873	96	21	.	.	PUNCT
fbem-873	97	1	in	in	ADP
fbem-873	97	2	the	the	DET
fbem-873	97	3	process	process	NOUN
fbem-873	97	4	of	of	ADP
fbem-873	97	5	data	datum	NOUN
fbem-873	97	6	analysis	analysis	NOUN
fbem-873	97	7	,	,	PUNCT
fbem-873	97	8	no	no	DET
fbem-873	97	9	corresponding	corresponding	ADJ
fbem-873	97	10	model	model	NOUN
fbem-873	97	11	is	be	AUX
fbem-873	97	12	developed	develop	VERB
fbem-873	97	13	,	,	PUNCT
fbem-873	97	14	resulting	result	VERB
fbem-873	97	15	in	in	ADP
fbem-873	97	16	inaccurate	inaccurate	ADJ
fbem-873	97	17	data	datum	NOUN
fbem-873	97	18	analysis	analysis	NOUN
fbem-873	97	19	and	and	CCONJ
fbem-873	97	20	low	low	ADJ
fbem-873	97	21	degree	degree	NOUN
fbem-873	97	22	of	of	ADP
fbem-873	97	23	sharing	sharing	NOUN
fbem-873	97	24	.	.	PUNCT
fbem-873	98	1	policy	policy	NOUN
fbem-873	98	2	implementation	implementation	NOUN
fbem-873	98	3	audit	audit	NOUN
fbem-873	98	4	method	method	NOUN
fbem-873	98	5	,	,	PUNCT
fbem-873	98	6	lack	lack	NOUN
fbem-873	98	7	of	of	ADP
fbem-873	98	8	flexibility	flexibility	NOUN
fbem-873	98	9	and	and	CCONJ
fbem-873	98	10	innovation	innovation	NOUN
fbem-873	98	11	in	in	ADP
fbem-873	98	12	both	both	DET
fbem-873	98	13	data	datum	NOUN
fbem-873	98	14	acquisition	acquisition	NOUN
fbem-873	98	15	,	,	PUNCT
fbem-873	98	16	processing	processing	NOUN
fbem-873	98	17	and	and	CCONJ
fbem-873	98	18	analysis	analysis	NOUN
fbem-873	98	19	on	on	ADP
fbem-873	98	20	all	all	DET
fbem-873	98	21	defects	defect	NOUN
fbem-873	98	22	,	,	PUNCT
fbem-873	98	23	and	and	CCONJ
fbem-873	98	24	form	form	VERB
fbem-873	98	25	a	a	DET
fbem-873	98	26	lag	lag	NOUN
fbem-873	98	27	in	in	ADP
fbem-873	98	28	reporting	reporting	NOUN
fbem-873	98	29	process	process	NOUN
fbem-873	98	30	problems	problem	NOUN
fbem-873	98	31	have	have	AUX
fbem-873	98	32	been	be	AUX
fbem-873	98	33	found	find	VERB
fbem-873	98	34	,	,	PUNCT
fbem-873	98	35	there	there	PRON
fbem-873	98	36	is	be	VERB
fbem-873	98	37	no	no	DET
fbem-873	98	38	guarantee	guarantee	NOUN
fbem-873	98	39	that	that	SCONJ
fbem-873	98	40	the	the	DET
fbem-873	98	41	timeliness	timeliness	NOUN
fbem-873	98	42	and	and	CCONJ
fbem-873	98	43	accuracy	accuracy	NOUN
fbem-873	98	44	of	of	ADP
fbem-873	98	45	information	information	NOUN
fbem-873	98	46	feedback	feedback	NOUN
fbem-873	98	47	,	,	PUNCT
fbem-873	98	48	ca	can	AUX
fbem-873	98	49	n't	not	PART
fbem-873	98	50	really	really	ADV
fbem-873	98	51	meet	meet	VERB
fbem-873	98	52	the	the	DET
fbem-873	98	53	requirements	requirement	NOUN
fbem-873	98	54	of	of	ADP
fbem-873	98	55	policy	policy	NOUN
fbem-873	98	56	implementation	implementation	NOUN
fbem-873	98	57	audit	audit	NOUN
fbem-873	98	58	,	,	PUNCT
fbem-873	98	59	timeliness	timeliness	NOUN
fbem-873	98	60	remains	remain	VERB
fbem-873	98	61	to	to	PART
fbem-873	98	62	be	be	AUX
fbem-873	98	63	enhanced	enhance	VERB
fbem-873	98	64	.	.	PUNCT
fbem-873	99	1	in	in	ADP
fbem-873	99	2	addition	addition	NOUN
fbem-873	99	3	,	,	PUNCT
fbem-873	99	4	china	china	PROPN
fbem-873	99	5	's	's	PART
fbem-873	99	6	policy	policy	NOUN
fbem-873	99	7	implementation	implementation	NOUN
fbem-873	99	8	audit	audit	NOUN
fbem-873	99	9	is	be	AUX
fbem-873	99	10	mainly	mainly	ADV
fbem-873	99	11	professional	professional	ADJ
fbem-873	99	12	audit	audit	NOUN
fbem-873	99	13	,	,	PUNCT
fbem-873	99	14	the	the	DET
fbem-873	99	15	organization	organization	NOUN
fbem-873	99	16	is	be	AUX
fbem-873	99	17	still	still	ADV
fbem-873	99	18	single	single	ADJ
fbem-873	99	19	,	,	PUNCT
fbem-873	99	20	failed	fail	VERB
fbem-873	99	21	to	to	PART
fbem-873	99	22	establish	establish	VERB
fbem-873	99	23	a	a	DET
fbem-873	99	24	comprehensive	comprehensive	ADJ
fbem-873	99	25	evaluation	evaluation	NOUN
fbem-873	99	26	and	and	CCONJ
fbem-873	99	27	linkage	linkage	NOUN
fbem-873	99	28	mechanism	mechanism	NOUN
fbem-873	99	29	integrating	integrate	VERB
fbem-873	99	30	early	early	ADJ
fbem-873	99	31	warning	warning	NOUN
fbem-873	99	32	,	,	PUNCT
fbem-873	99	33	monitoring	monitoring	NOUN
fbem-873	99	34	,	,	PUNCT
fbem-873	99	35	correction	correction	NOUN
fbem-873	99	36	,	,	PUNCT
fbem-873	99	37	sanctions	sanction	NOUN
fbem-873	99	38	and	and	CCONJ
fbem-873	99	39	feedback	feedback	NOUN
fbem-873	99	40	,	,	PUNCT
fbem-873	99	41	affecting	affect	VERB
fbem-873	99	42	the	the	DET
fbem-873	99	43	effectiveness	effectiveness	NOUN
fbem-873	99	44	of	of	ADP
fbem-873	99	45	audit	audit	NOUN
fbem-873	99	46	supervision	supervision	NOUN
fbem-873	99	47	.	.	PUNCT
fbem-873	100	1	it	it	PRON
fbem-873	100	2	is	be	AUX
fbem-873	100	3	difficult	difficult	ADJ
fbem-873	100	4	to	to	PART
fbem-873	100	5	meet	meet	VERB
fbem-873	100	6	the	the	DET
fbem-873	100	7	requirements	requirement	NOUN
fbem-873	100	8	of	of	ADP
fbem-873	100	9	policy	policy	NOUN
fbem-873	100	10	implementation	implementation	NOUN
fbem-873	100	11	audit	audit	NOUN
fbem-873	100	12	with	with	ADP
fbem-873	100	13	the	the	DET
fbem-873	100	14	traditional	traditional	ADJ
fbem-873	100	15	auditing	auditing	NOUN
fbem-873	100	16	method	method	NOUN
fbem-873	100	17	focusing	focus	VERB
fbem-873	100	18	on	on	ADP
fbem-873	100	19	account	account	NOUN
fbem-873	100	20	books	book	NOUN
fbem-873	100	21	and	and	CCONJ
fbem-873	100	22	funds	fund	NOUN
fbem-873	100	23	,	,	PUNCT
fbem-873	100	24	and	and	CCONJ
fbem-873	100	25	the	the	DET
fbem-873	100	26	means	mean	NOUN
fbem-873	100	27	and	and	CCONJ
fbem-873	100	28	methods	method	NOUN
fbem-873	100	29	of	of	ADP
fbem-873	100	30	auditing	auditing	NOUN
fbem-873	100	31	need	need	VERB
fbem-873	100	32	to	to	PART
fbem-873	100	33	be	be	AUX
fbem-873	100	34	diversified	diversify	VERB
fbem-873	100	35	.	.	PUNCT
fbem-873	101	1	therefore	therefore	ADV
fbem-873	101	2	,	,	PUNCT
fbem-873	101	3	a	a	DET
fbem-873	101	4	new	new	ADJ
fbem-873	101	5	system	system	NOUN
fbem-873	101	6	of	of	ADP
fbem-873	101	7	auditing	auditing	NOUN
fbem-873	101	8	methods	method	NOUN
fbem-873	101	9	must	must	AUX
fbem-873	101	10	be	be	AUX
fbem-873	101	11	developed	develop	VERB
fbem-873	101	12	and	and	CCONJ
fbem-873	101	13	applied	apply	VERB
fbem-873	101	14	flexibly	flexibly	ADV
fbem-873	101	15	according	accord	VERB
fbem-873	101	16	to	to	ADP
fbem-873	101	17	specific	specific	ADJ
fbem-873	101	18	policies	policy	NOUN
fbem-873	101	19	.	.	PUNCT
fbem-873	102	1	the	the	DET
fbem-873	102	2	objectivity	objectivity	NOUN
fbem-873	102	3	of	of	ADP
fbem-873	102	4	data	datum	NOUN
fbem-873	102	5	collection	collection	NOUN
fbem-873	102	6	should	should	AUX
fbem-873	102	7	be	be	AUX
fbem-873	102	8	strengthened	strengthen	VERB
fbem-873	102	9	.	.	PUNCT
fbem-873	103	1	in	in	ADP
fbem-873	103	2	the	the	DET
fbem-873	103	3	data	data	NOUN
fbem-873	103	4	information	information	NOUN
fbem-873	103	5	system	system	NOUN
fbem-873	103	6	,	,	PUNCT
fbem-873	103	7	it	it	PRON
fbem-873	103	8	is	be	AUX
fbem-873	103	9	necessary	necessary	ADJ
fbem-873	103	10	to	to	PART
fbem-873	103	11	combine	combine	VERB
fbem-873	103	12	qualitative	qualitative	ADJ
fbem-873	103	13	and	and	CCONJ
fbem-873	103	14	quantitative	quantitative	ADJ
fbem-873	103	15	methods	method	NOUN
fbem-873	103	16	,	,	PUNCT
fbem-873	103	17	attach	attach	VERB
fbem-873	103	18	importance	importance	NOUN
fbem-873	103	19	to	to	ADP
fbem-873	103	20	data	datum	NOUN
fbem-873	103	21	reliability	reliability	NOUN
fbem-873	103	22	,	,	PUNCT
fbem-873	103	23	require	require	VERB
fbem-873	103	24	data	datum	NOUN
fbem-873	103	25	providers	provider	NOUN
fbem-873	103	26	to	to	PART
fbem-873	103	27	be	be	AUX
fbem-873	103	28	responsible	responsible	ADJ
fbem-873	103	29	for	for	ADP
fbem-873	103	30	data	datum	NOUN
fbem-873	103	31	,	,	PUNCT
fbem-873	103	32	adopt	adopt	VERB
fbem-873	103	33	empirical	empirical	ADJ
fbem-873	103	34	evaluation	evaluation	NOUN
fbem-873	103	35	methods	method	NOUN
fbem-873	103	36	,	,	PUNCT
fbem-873	103	37	and	and	CCONJ
fbem-873	103	38	make	make	VERB
fbem-873	103	39	extensive	extensive	ADJ
fbem-873	103	40	use	use	NOUN
fbem-873	103	41	of	of	ADP
fbem-873	103	42	external	external	ADJ
fbem-873	103	43	results	result	NOUN
fbem-873	103	44	to	to	PART
fbem-873	103	45	ensure	ensure	VERB
fbem-873	103	46	the	the	DET
fbem-873	103	47	comprehensiveness	comprehensiveness	NOUN
fbem-873	103	48	,	,	PUNCT
fbem-873	103	49	reliability	reliability	NOUN
fbem-873	103	50	and	and	CCONJ
fbem-873	103	51	authenticity	authenticity	NOUN
fbem-873	103	52	of	of	ADP
fbem-873	103	53	conclusions	conclusion	NOUN
fbem-873	103	54	.	.	PUNCT
fbem-873	104	1	only	only	ADV
fbem-873	104	2	on	on	ADP
fbem-873	104	3	this	this	DET
fbem-873	104	4	basis	basis	NOUN
fbem-873	104	5	can	can	AUX
fbem-873	104	6	we	we	PRON
fbem-873	104	7	talk	talk	VERB
fbem-873	104	8	about	about	ADP
fbem-873	104	9	the	the	DET
fbem-873	104	10	improvement	improvement	NOUN
fbem-873	104	11	and	and	CCONJ
fbem-873	104	12	perfection	perfection	NOUN
fbem-873	104	13	of	of	ADP
fbem-873	104	14	audit	audit	NOUN
fbem-873	104	15	technology	technology	NOUN
fbem-873	104	16	.	.	PUNCT
fbem-873	105	1	5.3	5.3	NUM
fbem-873	105	2	.	.	PUNCT
fbem-873	106	1	the	the	DET
fbem-873	106	2	evaluation	evaluation	NOUN
fbem-873	106	3	system	system	NOUN
fbem-873	106	4	is	be	AUX
fbem-873	106	5	not	not	PART
fbem-873	106	6	sound	sound	ADJ
fbem-873	106	7	enough	enough	ADV
fbem-873	106	8	at	at	ADP
fbem-873	106	9	present	present	ADJ
fbem-873	106	10	,	,	PUNCT
fbem-873	106	11	the	the	DET
fbem-873	106	12	theoretical	theoretical	ADJ
fbem-873	106	13	and	and	CCONJ
fbem-873	106	14	practical	practical	ADJ
fbem-873	106	15	development	development	NOUN
fbem-873	106	16	of	of	ADP
fbem-873	106	17	policy	policy	NOUN
fbem-873	106	18	implementation	implementation	NOUN
fbem-873	106	19	audit	audit	NOUN
fbem-873	106	20	is	be	AUX
fbem-873	106	21	in	in	ADP
fbem-873	106	22	a	a	DET
fbem-873	106	23	preliminary	preliminary	ADJ
fbem-873	106	24	state	state	NOUN
fbem-873	106	25	,	,	PUNCT
fbem-873	106	26	and	and	CCONJ
fbem-873	106	27	its	its	PRON
fbem-873	106	28	evaluation	evaluation	NOUN
fbem-873	106	29	system	system	NOUN
fbem-873	106	30	is	be	AUX
fbem-873	106	31	still	still	ADV
fbem-873	106	32	in	in	ADP
fbem-873	106	33	the	the	DET
fbem-873	106	34	stage	stage	NOUN
fbem-873	106	35	of	of	ADP
fbem-873	106	36	incomplete	incomplete	ADJ
fbem-873	106	37	,	,	PUNCT
fbem-873	106	38	lacking	lack	VERB
fbem-873	106	39	scientific	scientific	ADJ
fbem-873	106	40	evaluation	evaluation	NOUN
fbem-873	106	41	criteria	criterion	NOUN
fbem-873	106	42	and	and	CCONJ
fbem-873	106	43	evaluation	evaluation	NOUN
fbem-873	106	44	methods	method	NOUN
fbem-873	106	45	,	,	PUNCT
fbem-873	106	46	and	and	CCONJ
fbem-873	106	47	lacking	lack	VERB
fbem-873	106	48	public	public	ADJ
fbem-873	106	49	participation	participation	NOUN
fbem-873	106	50	mechanism	mechanism	NOUN
fbem-873	106	51	in	in	ADP
fbem-873	106	52	policy	policy	NOUN
fbem-873	106	53	evaluation	evaluation	NOUN
fbem-873	106	54	.	.	PUNCT
fbem-873	107	1	because	because	SCONJ
fbem-873	107	2	of	of	ADP
fbem-873	107	3	the	the	DET
fbem-873	107	4	lack	lack	NOUN
fbem-873	107	5	of	of	ADP
fbem-873	107	6	knowledge	knowledge	NOUN
fbem-873	107	7	reserve	reserve	PROPN
fbem-873	107	8	and	and	CCONJ
fbem-873	107	9	the	the	DET
fbem-873	107	10	limitation	limitation	NOUN
fbem-873	107	11	of	of	ADP
fbem-873	107	12	their	their	PRON
fbem-873	107	13	own	own	ADJ
fbem-873	107	14	quality	quality	NOUN
fbem-873	107	15	and	and	CCONJ
fbem-873	107	16	ability	ability	NOUN
fbem-873	107	17	,	,	PUNCT
fbem-873	107	18	auditors	auditor	NOUN
fbem-873	107	19	often	often	ADV
fbem-873	107	20	have	have	VERB
fbem-873	107	21	a	a	DET
fbem-873	107	22	single	single	ADJ
fbem-873	107	23	way	way	NOUN
fbem-873	107	24	of	of	ADP
fbem-873	107	25	thinking	thinking	NOUN
fbem-873	107	26	.	.	PUNCT
fbem-873	108	1	therefore	therefore	ADV
fbem-873	108	2	,	,	PUNCT
fbem-873	108	3	when	when	SCONJ
fbem-873	108	4	conducting	conduct	VERB
fbem-873	108	5	policy	policy	NOUN
fbem-873	108	6	evaluation	evaluation	NOUN
fbem-873	108	7	,	,	PUNCT
fbem-873	108	8	it	it	PRON
fbem-873	108	9	is	be	AUX
fbem-873	108	10	inevitable	inevitable	ADJ
fbem-873	108	11	to	to	PART
fbem-873	108	12	replace	replace	VERB
fbem-873	108	13	factual	factual	ADJ
fbem-873	108	14	analysis	analysis	NOUN
fbem-873	108	15	with	with	ADP
fbem-873	108	16	value	value	NOUN
fbem-873	108	17	judgment	judgment	NOUN
fbem-873	108	18	and	and	CCONJ
fbem-873	108	19	quantitative	quantitative	ADJ
fbem-873	108	20	conclusion	conclusion	NOUN
fbem-873	108	21	with	with	ADP
fbem-873	108	22	qualitative	qualitative	ADJ
fbem-873	108	23	analysis	analysis	NOUN
fbem-873	108	24	,	,	PUNCT
fbem-873	108	25	which	which	PRON
fbem-873	108	26	leads	lead	VERB
fbem-873	108	27	to	to	ADP
fbem-873	108	28	hidden	hidden	ADJ
fbem-873	108	29	risks	risk	NOUN
fbem-873	108	30	and	and	CCONJ
fbem-873	108	31	risks	risk	NOUN
fbem-873	108	32	of	of	ADP
fbem-873	108	33	audit	audit	NOUN
fbem-873	108	34	quality	quality	NOUN
fbem-873	108	35	.	.	PUNCT
fbem-873	109	1	the	the	DET
fbem-873	109	2	effect	effect	NOUN
fbem-873	109	3	of	of	ADP
fbem-873	109	4	policies	policy	NOUN
fbem-873	109	5	is	be	AUX
fbem-873	109	6	ultimately	ultimately	ADV
fbem-873	109	7	reflected	reflect	VERB
fbem-873	109	8	in	in	ADP
fbem-873	109	9	the	the	DET
fbem-873	109	10	satisfaction	satisfaction	NOUN
fbem-873	109	11	of	of	ADP
fbem-873	109	12	policies	policy	NOUN
fbem-873	109	13	to	to	ADP
fbem-873	109	14	the	the	DET
fbem-873	109	15	public	public	NOUN
fbem-873	109	16	's	's	PART
fbem-873	109	17	relevant	relevant	ADJ
fbem-873	109	18	interest	interest	NOUN
fbem-873	109	19	requirements	requirement	NOUN
fbem-873	109	20	,	,	PUNCT
fbem-873	109	21	and	and	CCONJ
fbem-873	109	22	the	the	DET
fbem-873	109	23	public	public	NOUN
fbem-873	109	24	has	have	VERB
fbem-873	109	25	the	the	DET
fbem-873	109	26	most	most	ADJ
fbem-873	109	27	say	say	NOUN
fbem-873	109	28	on	on	ADP
fbem-873	109	29	the	the	DET
fbem-873	109	30	implementation	implementation	NOUN
fbem-873	109	31	effect	effect	NOUN
fbem-873	109	32	of	of	ADP
fbem-873	109	33	national	national	ADJ
fbem-873	109	34	policies	policy	NOUN
fbem-873	109	35	.	.	PUNCT
fbem-873	110	1	however	however	ADV
fbem-873	110	2	,	,	PUNCT
fbem-873	110	3	in	in	ADP
fbem-873	110	4	the	the	DET
fbem-873	110	5	process	process	NOUN
fbem-873	110	6	of	of	ADP
fbem-873	110	7	policy	policy	NOUN
fbem-873	110	8	formulation	formulation	NOUN
fbem-873	110	9	,	,	PUNCT
fbem-873	110	10	implementation	implementation	NOUN
fbem-873	110	11	and	and	CCONJ
fbem-873	110	12	evaluation	evaluation	NOUN
fbem-873	110	13	,	,	PUNCT
fbem-873	110	14	the	the	DET
fbem-873	110	15	public	public	NOUN
fbem-873	110	16	often	often	ADV
fbem-873	110	17	loses	lose	VERB
fbem-873	110	18	its	its	PRON
fbem-873	110	19	voice	voice	NOUN
fbem-873	110	20	.	.	PUNCT
fbem-873	111	1	policy	policy	NOUN
fbem-873	111	2	implementation	implementation	NOUN
fbem-873	111	3	audit	audit	NOUN
fbem-873	111	4	process	process	NOUN
fbem-873	111	5	presents	present	VERB
fbem-873	111	6	complexity	complexity	NOUN
fbem-873	111	7	,	,	PUNCT
fbem-873	111	8	lack	lack	NOUN
fbem-873	111	9	of	of	ADP
fbem-873	111	10	openness	openness	NOUN
fbem-873	111	11	and	and	CCONJ
fbem-873	111	12	transparency	transparency	NOUN
fbem-873	111	13	,	,	PUNCT
fbem-873	111	14	many	many	ADJ
fbem-873	111	15	social	social	ADJ
fbem-873	111	16	masses	masse	NOUN
fbem-873	111	17	are	be	AUX
fbem-873	111	18	unable	unable	ADJ
fbem-873	111	19	to	to	PART
fbem-873	111	20	understand	understand	VERB
fbem-873	111	21	the	the	DET
fbem-873	111	22	detailed	detailed	ADJ
fbem-873	111	23	situation	situation	NOUN
fbem-873	111	24	,	,	PUNCT
fbem-873	111	25	also	also	ADV
fbem-873	111	26	unable	unable	ADJ
fbem-873	111	27	to	to	PART
fbem-873	111	28	participate	participate	VERB
fbem-873	111	29	in	in	ADP
fbem-873	111	30	the	the	DET
fbem-873	111	31	supervision	supervision	NOUN
fbem-873	111	32	and	and	CCONJ
fbem-873	111	33	management	management	NOUN
fbem-873	111	34	system	system	NOUN
fbem-873	111	35	.	.	PUNCT
fbem-873	112	1	decision	decision	NOUN
fbem-873	112	2	-	-	PUNCT
fbem-873	112	3	makers	maker	NOUN
fbem-873	112	4	and	and	CCONJ
fbem-873	112	5	executives	executive	NOUN
fbem-873	112	6	do	do	AUX
fbem-873	112	7	not	not	PART
fbem-873	112	8	provide	provide	VERB
fbem-873	112	9	channels	channel	NOUN
fbem-873	112	10	for	for	ADP
fbem-873	112	11	the	the	DET
fbem-873	112	12	public	public	NOUN
fbem-873	112	13	to	to	PART
fbem-873	112	14	express	express	VERB
fbem-873	112	15	their	their	PRON
fbem-873	112	16	wishes	wish	NOUN
fbem-873	112	17	and	and	CCONJ
fbem-873	112	18	interests	interest	NOUN
fbem-873	112	19	,	,	PUNCT
fbem-873	112	20	or	or	CCONJ
fbem-873	112	21	the	the	DET
fbem-873	112	22	channels	channel	NOUN
fbem-873	112	23	are	be	AUX
fbem-873	112	24	not	not	PART
fbem-873	112	25	smooth	smooth	ADJ
fbem-873	112	26	,	,	PUNCT
fbem-873	112	27	making	make	VERB
fbem-873	112	28	the	the	DET
fbem-873	112	29	public	public	ADJ
fbem-873	112	30	lack	lack	NOUN
fbem-873	112	31	of	of	ADP
fbem-873	112	32	voice	voice	NOUN
fbem-873	112	33	.	.	PUNCT
fbem-873	113	1	public	public	ADJ
fbem-873	113	2	decision	decision	NOUN
fbem-873	113	3	-	-	PUNCT
fbem-873	113	4	makers	maker	NOUN
fbem-873	113	5	are	be	AUX
fbem-873	113	6	unwilling	unwilling	ADJ
fbem-873	113	7	or	or	CCONJ
fbem-873	113	8	fail	fail	VERB
fbem-873	113	9	to	to	PART
fbem-873	113	10	hear	hear	VERB
fbem-873	113	11	the	the	DET
fbem-873	113	12	voice	voice	NOUN
fbem-873	113	13	of	of	ADP
fbem-873	113	14	the	the	DET
fbem-873	113	15	public	public	NOUN
fbem-873	113	16	,	,	PUNCT
fbem-873	113	17	which	which	PRON
fbem-873	113	18	makes	make	VERB
fbem-873	113	19	the	the	DET
fbem-873	113	20	formulation	formulation	NOUN
fbem-873	113	21	and	and	CCONJ
fbem-873	113	22	implementation	implementation	NOUN
fbem-873	113	23	of	of	ADP
fbem-873	113	24	policies	policy	NOUN
fbem-873	113	25	face	face	VERB
fbem-873	113	26	the	the	DET
fbem-873	113	27	risk	risk	NOUN
fbem-873	113	28	of	of	ADP
fbem-873	113	29	failure	failure	NOUN
fbem-873	113	30	.	.	PUNCT
fbem-873	114	1	6	6	X
fbem-873	114	2	.	.	X
fbem-873	114	3	the	the	DET
fbem-873	114	4	development	development	NOUN
fbem-873	114	5	countermeasure	countermeasure	NOUN
fbem-873	114	6	of	of	ADP
fbem-873	114	7	policy	policy	NOUN
fbem-873	114	8	implementation	implementation	NOUN
fbem-873	114	9	effect	effect	NOUN
fbem-873	114	10	audit	audit	NOUN
fbem-873	114	11	6.1	6.1	NUM
fbem-873	114	12	.	.	PUNCT
fbem-873	115	1	expand	expand	VERB
fbem-873	115	2	the	the	DET
fbem-873	115	3	breadth	breadth	NOUN
fbem-873	115	4	and	and	CCONJ
fbem-873	115	5	depth	depth	NOUN
fbem-873	115	6	of	of	ADP
fbem-873	115	7	audit	audit	NOUN
fbem-873	115	8	the	the	DET
fbem-873	115	9	current	current	ADJ
fbem-873	115	10	policy	policy	NOUN
fbem-873	115	11	implementation	implementation	NOUN
fbem-873	115	12	is	be	AUX
fbem-873	115	13	affected	affect	VERB
fbem-873	115	14	by	by	ADP
fbem-873	115	15	many	many	ADJ
fbem-873	115	16	factors	factor	NOUN
fbem-873	115	17	,	,	PUNCT
fbem-873	115	18	and	and	CCONJ
fbem-873	115	19	there	there	PRON
fbem-873	115	20	are	be	VERB
fbem-873	115	21	defects	defect	NOUN
fbem-873	115	22	and	and	CCONJ
fbem-873	115	23	deficiencies	deficiency	NOUN
fbem-873	115	24	.	.	PUNCT
fbem-873	116	1	therefore	therefore	ADV
fbem-873	116	2	,	,	PUNCT
fbem-873	116	3	it	it	PRON
fbem-873	116	4	is	be	AUX
fbem-873	116	5	necessary	necessary	ADJ
fbem-873	116	6	to	to	PART
fbem-873	116	7	combine	combine	VERB
fbem-873	116	8	theory	theory	NOUN
fbem-873	116	9	with	with	ADP
fbem-873	116	10	practice	practice	NOUN
fbem-873	116	11	to	to	PART
fbem-873	116	12	realize	realize	VERB
fbem-873	116	13	the	the	DET
fbem-873	116	14	comprehensiveness	comprehensiveness	NOUN
fbem-873	116	15	and	and	CCONJ
fbem-873	116	16	perfection	perfection	NOUN
fbem-873	116	17	of	of	ADP
fbem-873	116	18	policy	policy	NOUN
fbem-873	116	19	implementation	implementation	NOUN
fbem-873	116	20	audit	audit	NOUN
fbem-873	116	21	from	from	ADP
fbem-873	116	22	the	the	DET
fbem-873	116	23	essence	essence	NOUN
fbem-873	116	24	.	.	PUNCT
fbem-873	117	1	the	the	DET
fbem-873	117	2	implementation	implementation	NOUN
fbem-873	117	3	of	of	ADP
fbem-873	117	4	policy	policy	NOUN
fbem-873	117	5	implementation	implementation	NOUN
fbem-873	117	6	audit	audit	NOUN
fbem-873	117	7	,	,	PUNCT
fbem-873	117	8	before	before	SCONJ
fbem-873	117	9	the	the	DET
fbem-873	117	10	audit	audit	NOUN
fbem-873	117	11	should	should	AUX
fbem-873	117	12	be	be	AUX
fbem-873	117	13	comprehensive	comprehensive	ADJ
fbem-873	117	14	,	,	PUNCT
fbem-873	117	15	multi	multi	ADJ
fbem-873	117	16	-	-	NOUN
fbem-873	117	17	angle	angle	ADJ
fbem-873	117	18	,	,	PUNCT
fbem-873	117	19	in	in	ADP
fbem-873	117	20	-	-	PUNCT
fbem-873	117	21	depth	depth	NOUN
fbem-873	117	22	understanding	understanding	NOUN
fbem-873	117	23	of	of	ADP
fbem-873	117	24	policy	policy	NOUN
fbem-873	117	25	,	,	PUNCT
fbem-873	117	26	systematic	systematic	ADJ
fbem-873	117	27	sorting	sorting	NOUN
fbem-873	117	28	of	of	ADP
fbem-873	117	29	relevant	relevant	ADJ
fbem-873	117	30	policies	policy	NOUN
fbem-873	117	31	,	,	PUNCT
fbem-873	117	32	clear	clear	ADJ
fbem-873	117	33	the	the	DET
fbem-873	117	34	background	background	NOUN
fbem-873	117	35	of	of	ADP
fbem-873	117	36	policy	policy	NOUN
fbem-873	117	37	implementation	implementation	NOUN
fbem-873	117	38	,	,	PUNCT
fbem-873	117	39	distinguish	distinguish	VERB
fbem-873	117	40	the	the	DET
fbem-873	117	41	functions	function	NOUN
fbem-873	117	42	of	of	ADP
fbem-873	117	43	audit	audit	NOUN
fbem-873	117	44	institutions	institution	NOUN
fbem-873	117	45	,	,	PUNCT
fbem-873	117	46	identify	identify	VERB
fbem-873	117	47	the	the	DET
fbem-873	117	48	focus	focus	NOUN
fbem-873	117	49	of	of	ADP
fbem-873	117	50	supervision	supervision	NOUN
fbem-873	117	51	and	and	CCONJ
fbem-873	117	52	evaluation	evaluation	NOUN
fbem-873	117	53	,	,	PUNCT
fbem-873	117	54	so	so	SCONJ
fbem-873	117	55	as	as	SCONJ
fbem-873	117	56	to	to	PART
fbem-873	117	57	effectively	effectively	ADV
fbem-873	117	58	promote	promote	VERB
fbem-873	117	59	the	the	DET
fbem-873	117	60	implementation	implementation	NOUN
fbem-873	117	61	of	of	ADP
fbem-873	117	62	policy	policy	NOUN
fbem-873	117	63	implementation	implementation	NOUN
fbem-873	117	64	audit	audit	NOUN
fbem-873	117	65	project	project	NOUN
fbem-873	117	66	.	.	PUNCT
fbem-873	118	1	the	the	DET
fbem-873	118	2	current	current	ADJ
fbem-873	118	3	mode	mode	NOUN
fbem-873	118	4	of	of	ADP
fbem-873	118	5	mining	mining	NOUN
fbem-873	118	6	results	result	NOUN
fbem-873	118	7	mainly	mainly	ADV
fbem-873	118	8	for	for	ADP
fbem-873	118	9	a	a	DET
fbem-873	118	10	single	single	ADJ
fbem-873	118	11	project	project	NOUN
fbem-873	118	12	should	should	AUX
fbem-873	118	13	be	be	AUX
fbem-873	118	14	appropriately	appropriately	ADV
fbem-873	118	15	changed	change	VERB
fbem-873	118	16	,	,	PUNCT
fbem-873	118	17	and	and	CCONJ
fbem-873	118	18	efforts	effort	NOUN
fbem-873	118	19	should	should	AUX
fbem-873	118	20	be	be	AUX
fbem-873	118	21	strengthened	strengthen	VERB
fbem-873	118	22	to	to	PART
fbem-873	118	23	integrate	integrate	VERB
fbem-873	118	24	results	result	NOUN
fbem-873	118	25	across	across	ADP
fbem-873	118	26	fields	field	NOUN
fbem-873	118	27	,	,	PUNCT
fbem-873	118	28	periods	period	NOUN
fbem-873	118	29	and	and	CCONJ
fbem-873	118	30	projects	project	NOUN
fbem-873	118	31	,	,	PUNCT
fbem-873	118	32	highlight	highlight	VERB
fbem-873	118	33	the	the	DET
fbem-873	118	34	depth	depth	NOUN
fbem-873	118	35	of	of	ADP
fbem-873	118	36	mining	mining	NOUN
fbem-873	118	37	,	,	PUNCT
fbem-873	118	38	and	and	CCONJ
fbem-873	118	39	make	make	VERB
fbem-873	118	40	policy	policy	NOUN
fbem-873	118	41	evaluation	evaluation	NOUN
fbem-873	118	42	results	result	VERB
fbem-873	118	43	more	more	ADJ
fbem-873	118	44	126	126	NUM
fbem-873	118	45	systematic	systematic	ADJ
fbem-873	118	46	,	,	PUNCT
fbem-873	118	47	comprehensive	comprehensive	ADJ
fbem-873	118	48	and	and	CCONJ
fbem-873	118	49	macroscopic	macroscopic	ADJ
fbem-873	118	50	.	.	PUNCT
fbem-873	119	1	we	we	PRON
fbem-873	119	2	should	should	AUX
fbem-873	119	3	focus	focus	VERB
fbem-873	119	4	on	on	ADP
fbem-873	119	5	achieving	achieve	VERB
fbem-873	119	6	full	full	ADJ
fbem-873	119	7	coverage	coverage	NOUN
fbem-873	119	8	of	of	ADP
fbem-873	119	9	audit	audit	NOUN
fbem-873	119	10	,	,	PUNCT
fbem-873	119	11	plan	plan	VERB
fbem-873	119	12	all	all	DET
fbem-873	119	13	audit	audit	NOUN
fbem-873	119	14	tasks	task	NOUN
fbem-873	119	15	,	,	PUNCT
fbem-873	119	16	consider	consider	VERB
fbem-873	119	17	and	and	CCONJ
fbem-873	119	18	organize	organize	VERB
fbem-873	119	19	them	they	PRON
fbem-873	119	20	carefully	carefully	ADV
fbem-873	119	21	,	,	PUNCT
fbem-873	119	22	adopt	adopt	VERB
fbem-873	119	23	integrated	integrate	VERB
fbem-873	119	24	,	,	PUNCT
fbem-873	119	25	embedded	embed	VERB
fbem-873	119	26	and	and	CCONJ
fbem-873	119	27	"	"	PUNCT
fbem-873	119	28	1+n	1+n	NUM
fbem-873	119	29	"	"	PUNCT
fbem-873	119	30	project	project	NOUN
fbem-873	119	31	management	management	NOUN
fbem-873	119	32	methods	method	NOUN
fbem-873	119	33	,	,	PUNCT
fbem-873	119	34	and	and	CCONJ
fbem-873	119	35	promote	promote	VERB
fbem-873	119	36	in	in	ADP
fbem-873	119	37	-	-	PUNCT
fbem-873	119	38	depth	depth	NOUN
fbem-873	119	39	integration	integration	NOUN
fbem-873	119	40	,	,	PUNCT
fbem-873	119	41	so	so	SCONJ
fbem-873	119	42	as	as	SCONJ
fbem-873	119	43	to	to	PART
fbem-873	119	44	achieve	achieve	VERB
fbem-873	119	45	"	"	PUNCT
fbem-873	119	46	multiple	multiple	ADJ
fbem-873	119	47	audit	audit	NOUN
fbem-873	119	48	"	"	PUNCT
fbem-873	119	49	,	,	PUNCT
fbem-873	119	50	"	"	PUNCT
fbem-873	119	51	multiple	multiple	ADJ
fbem-873	119	52	audit	audit	NOUN
fbem-873	119	53	"	"	PUNCT
fbem-873	119	54	and	and	CCONJ
fbem-873	119	55	"	"	PUNCT
fbem-873	119	56	multiple	multiple	ADJ
fbem-873	119	57	audit	audit	NOUN
fbem-873	119	58	"	"	PUNCT
fbem-873	119	59	.	.	PUNCT
fbem-873	120	1	to	to	PART
fbem-873	120	2	extend	extend	VERB
fbem-873	120	3	the	the	DET
fbem-873	120	4	breadth	breadth	NOUN
fbem-873	120	5	and	and	CCONJ
fbem-873	120	6	depth	depth	NOUN
fbem-873	120	7	of	of	ADP
fbem-873	120	8	audit	audit	NOUN
fbem-873	120	9	,	,	PUNCT
fbem-873	120	10	the	the	DET
fbem-873	120	11	use	use	NOUN
fbem-873	120	12	of	of	ADP
fbem-873	120	13	information	information	NOUN
fbem-873	120	14	technology	technology	NOUN
fbem-873	120	15	is	be	AUX
fbem-873	120	16	indispensable	indispensable	ADJ
fbem-873	120	17	.	.	PUNCT
fbem-873	121	1	it	it	PRON
fbem-873	121	2	is	be	AUX
fbem-873	121	3	necessary	necessary	ADJ
fbem-873	121	4	to	to	PART
fbem-873	121	5	establish	establish	VERB
fbem-873	121	6	a	a	DET
fbem-873	121	7	high	high	ADJ
fbem-873	121	8	-	-	PUNCT
fbem-873	121	9	level	level	NOUN
fbem-873	121	10	professional	professional	ADJ
fbem-873	121	11	team	team	NOUN
fbem-873	121	12	for	for	ADP
fbem-873	121	13	comprehensive	comprehensive	ADJ
fbem-873	121	14	data	datum	NOUN
fbem-873	121	15	analysis	analysis	NOUN
fbem-873	121	16	,	,	PUNCT
fbem-873	121	17	implement	implement	VERB
fbem-873	121	18	the	the	DET
fbem-873	121	19	audit	audit	NOUN
fbem-873	121	20	project	project	NOUN
fbem-873	121	21	management	management	NOUN
fbem-873	121	22	mode	mode	NOUN
fbem-873	121	23	of	of	ADP
fbem-873	121	24	"	"	PUNCT
fbem-873	121	25	unified	unified	ADJ
fbem-873	121	26	organization	organization	NOUN
fbem-873	121	27	,	,	PUNCT
fbem-873	121	28	decentralized	decentralize	VERB
fbem-873	121	29	database	database	NOUN
fbem-873	121	30	construction	construction	NOUN
fbem-873	121	31	,	,	PUNCT
fbem-873	121	32	centralized	centralized	ADJ
fbem-873	121	33	analysis	analysis	NOUN
fbem-873	121	34	,	,	PUNCT
fbem-873	121	35	emphasis	emphasis	NOUN
fbem-873	121	36	on	on	ADP
fbem-873	121	37	key	key	ADJ
fbem-873	121	38	points	point	NOUN
fbem-873	121	39	,	,	PUNCT
fbem-873	121	40	and	and	CCONJ
fbem-873	121	41	scientific	scientific	ADJ
fbem-873	121	42	management	management	NOUN
fbem-873	121	43	"	"	PUNCT
fbem-873	121	44	,	,	PUNCT
fbem-873	121	45	and	and	CCONJ
fbem-873	121	46	establish	establish	VERB
fbem-873	121	47	comprehensive	comprehensive	ADJ
fbem-873	121	48	audit	audit	NOUN
fbem-873	121	49	analysis	analysis	NOUN
fbem-873	121	50	models	model	NOUN
fbem-873	121	51	covering	cover	VERB
fbem-873	121	52	finance	finance	NOUN
fbem-873	121	53	,	,	PUNCT
fbem-873	121	54	finance	finance	NOUN
fbem-873	121	55	,	,	PUNCT
fbem-873	121	56	enterprise	enterprise	NOUN
fbem-873	121	57	,	,	PUNCT
fbem-873	121	58	resources	resource	NOUN
fbem-873	121	59	and	and	CCONJ
fbem-873	121	60	environmental	environmental	ADJ
fbem-873	121	61	protection	protection	NOUN
fbem-873	121	62	,	,	PUNCT
fbem-873	121	63	etc	etc	X
fbem-873	121	64	.	.	X
fbem-873	122	1	sort	sort	VERB
fbem-873	122	2	out	out	ADP
fbem-873	122	3	different	different	ADJ
fbem-873	122	4	industries	industry	NOUN
fbem-873	122	5	,	,	PUNCT
fbem-873	122	6	different	different	ADJ
fbem-873	122	7	units	unit	NOUN
fbem-873	122	8	,	,	PUNCT
fbem-873	122	9	the	the	DET
fbem-873	122	10	relationship	relationship	NOUN
fbem-873	122	11	between	between	ADP
fbem-873	122	12	different	different	ADJ
fbem-873	122	13	economic	economic	ADJ
fbem-873	122	14	item	item	NOUN
fbem-873	122	15	information	information	NOUN
fbem-873	122	16	data	datum	NOUN
fbem-873	122	17	,	,	PUNCT
fbem-873	122	18	of	of	ADP
fbem-873	122	19	the	the	DET
fbem-873	122	20	relevant	relevant	ADJ
fbem-873	122	21	economic	economic	ADJ
fbem-873	122	22	matters	matter	NOUN
fbem-873	122	23	of	of	ADP
fbem-873	122	24	policy	policy	NOUN
fbem-873	122	25	execution	execution	NOUN
fbem-873	122	26	units	unit	NOUN
fbem-873	122	27	electronic	electronic	ADJ
fbem-873	122	28	information	information	NOUN
fbem-873	122	29	data	datum	NOUN
fbem-873	122	30	in	in	ADP
fbem-873	122	31	real	real	ADJ
fbem-873	122	32	-	-	PUNCT
fbem-873	122	33	time	time	NOUN
fbem-873	122	34	analysis	analysis	NOUN
fbem-873	122	35	,	,	PUNCT
fbem-873	122	36	trace	trace	VERB
fbem-873	122	37	analysis	analysis	NOUN
fbem-873	122	38	of	of	ADP
fbem-873	122	39	various	various	ADJ
fbem-873	122	40	kinds	kind	NOUN
fbem-873	122	41	of	of	ADP
fbem-873	122	42	major	major	ADJ
fbem-873	122	43	capital	capital	NOUN
fbem-873	122	44	flows	flow	NOUN
fbem-873	122	45	,	,	PUNCT
fbem-873	122	46	comprehensive	comprehensive	ADJ
fbem-873	122	47	evaluation	evaluation	NOUN
fbem-873	122	48	related	relate	VERB
fbem-873	122	49	duties	duty	NOUN
fbem-873	122	50	to	to	PART
fbem-873	122	51	perform	perform	VERB
fbem-873	122	52	and	and	CCONJ
fbem-873	122	53	policy	policy	NOUN
fbem-873	122	54	execution	execution	NOUN
fbem-873	122	55	,	,	PUNCT
fbem-873	122	56	discover	discover	VERB
fbem-873	122	57	the	the	DET
fbem-873	122	58	hidden	hide	VERB
fbem-873	122	59	perils	peril	NOUN
fbem-873	122	60	and	and	CCONJ
fbem-873	122	61	major	major	ADJ
fbem-873	122	62	problems	problem	NOUN
fbem-873	122	63	in	in	ADP
fbem-873	122	64	the	the	DET
fbem-873	122	65	implementation	implementation	NOUN
fbem-873	122	66	of	of	ADP
fbem-873	122	67	the	the	DET
fbem-873	122	68	policy	policy	NOUN
fbem-873	122	69	risk	risk	NOUN
fbem-873	122	70	,	,	PUNCT
fbem-873	122	71	put	put	VERB
fbem-873	122	72	forward	forward	ADP
fbem-873	122	73	the	the	DET
fbem-873	122	74	countermeasures	countermeasure	NOUN
fbem-873	122	75	,	,	PUNCT
fbem-873	122	76	give	give	VERB
fbem-873	122	77	full	full	ADJ
fbem-873	122	78	play	play	NOUN
fbem-873	122	79	to	to	ADP
fbem-873	122	80	the	the	DET
fbem-873	122	81	early	early	ADJ
fbem-873	122	82	warning	warning	NOUN
fbem-873	122	83	and	and	CCONJ
fbem-873	122	84	defense	defense	NOUN
fbem-873	122	85	function	function	NOUN
fbem-873	122	86	of	of	ADP
fbem-873	122	87	audit	audit	NOUN
fbem-873	122	88	.	.	PUNCT
fbem-873	123	1	for	for	ADP
fbem-873	123	2	example	example	NOUN
fbem-873	123	3	,	,	PUNCT
fbem-873	123	4	financial	financial	ADJ
fbem-873	123	5	audit	audit	NOUN
fbem-873	123	6	focuses	focus	VERB
fbem-873	123	7	on	on	ADP
fbem-873	123	8	analyzing	analyze	VERB
fbem-873	123	9	the	the	DET
fbem-873	123	10	policy	policy	NOUN
fbem-873	123	11	implementation	implementation	NOUN
fbem-873	123	12	efficiency	efficiency	NOUN
fbem-873	123	13	of	of	ADP
fbem-873	123	14	government	government	NOUN
fbem-873	123	15	departments	department	NOUN
fbem-873	123	16	;	;	PUNCT
fbem-873	123	17	enterprise	enterprise	NOUN
fbem-873	123	18	audit	audit	NOUN
fbem-873	123	19	focuses	focus	VERB
fbem-873	123	20	on	on	ADP
fbem-873	123	21	analyzing	analyze	VERB
fbem-873	123	22	the	the	DET
fbem-873	123	23	influence	influence	NOUN
fbem-873	123	24	of	of	ADP
fbem-873	123	25	policies	policy	NOUN
fbem-873	123	26	on	on	ADP
fbem-873	123	27	the	the	DET
fbem-873	123	28	operation	operation	NOUN
fbem-873	123	29	of	of	ADP
fbem-873	123	30	a	a	DET
fbem-873	123	31	certain	certain	ADJ
fbem-873	123	32	industry	industry	NOUN
fbem-873	123	33	and	and	CCONJ
fbem-873	123	34	state	state	NOUN
fbem-873	123	35	-	-	PUNCT
fbem-873	123	36	owned	own	VERB
fbem-873	123	37	economy	economy	NOUN
fbem-873	123	38	;	;	PUNCT
fbem-873	123	39	financial	financial	ADJ
fbem-873	123	40	audit	audit	NOUN
fbem-873	123	41	can	can	AUX
fbem-873	123	42	analyze	analyze	VERB
fbem-873	123	43	the	the	DET
fbem-873	123	44	policy	policy	NOUN
fbem-873	123	45	effect	effect	NOUN
fbem-873	123	46	of	of	ADP
fbem-873	123	47	the	the	DET
fbem-873	123	48	operation	operation	NOUN
fbem-873	123	49	of	of	ADP
fbem-873	123	50	the	the	DET
fbem-873	123	51	whole	whole	ADJ
fbem-873	123	52	national	national	ADJ
fbem-873	123	53	economy	economy	NOUN
fbem-873	123	54	by	by	ADP
fbem-873	123	55	combining	combine	VERB
fbem-873	123	56	the	the	DET
fbem-873	123	57	audit	audit	NOUN
fbem-873	123	58	data	datum	NOUN
fbem-873	123	59	of	of	ADP
fbem-873	123	60	enterprises	enterprise	NOUN
fbem-873	123	61	.	.	PUNCT
fbem-873	124	1	in	in	ADP
fbem-873	124	2	addition	addition	NOUN
fbem-873	124	3	,	,	PUNCT
fbem-873	124	4	it	it	PRON
fbem-873	124	5	is	be	AUX
fbem-873	124	6	necessary	necessary	ADJ
fbem-873	124	7	to	to	PART
fbem-873	124	8	guide	guide	VERB
fbem-873	124	9	and	and	CCONJ
fbem-873	124	10	drive	drive	VERB
fbem-873	124	11	local	local	ADJ
fbem-873	124	12	audit	audit	NOUN
fbem-873	124	13	institutions	institution	NOUN
fbem-873	124	14	to	to	PART
fbem-873	124	15	speed	speed	VERB
fbem-873	124	16	up	up	ADP
fbem-873	124	17	information	information	NOUN
fbem-873	124	18	construction	construction	NOUN
fbem-873	124	19	,	,	PUNCT
fbem-873	124	20	integrate	integrate	VERB
fbem-873	124	21	information	information	NOUN
fbem-873	124	22	resources	resource	NOUN
fbem-873	124	23	and	and	CCONJ
fbem-873	124	24	form	form	VERB
fbem-873	124	25	joint	joint	ADJ
fbem-873	124	26	force	force	NOUN
fbem-873	124	27	.	.	PUNCT
fbem-873	125	1	6.2	6.2	NUM
fbem-873	125	2	.	.	PUNCT
fbem-873	126	1	strengthen	strengthen	VERB
fbem-873	126	2	the	the	DET
fbem-873	126	3	application	application	NOUN
fbem-873	126	4	of	of	ADP
fbem-873	126	5	new	new	ADJ
fbem-873	126	6	audit	audit	NOUN
fbem-873	126	7	technology	technology	NOUN
fbem-873	126	8	in	in	ADP
fbem-873	126	9	his	his	PRON
fbem-873	126	10	report	report	NOUN
fbem-873	126	11	to	to	ADP
fbem-873	126	12	the	the	DET
fbem-873	126	13	19th	19th	ADJ
fbem-873	126	14	national	national	ADJ
fbem-873	126	15	congress	congress	PROPN
fbem-873	126	16	of	of	ADP
fbem-873	126	17	the	the	DET
fbem-873	126	18	communist	communist	PROPN
fbem-873	126	19	party	party	PROPN
fbem-873	126	20	of	of	ADP
fbem-873	126	21	china	china	PROPN
fbem-873	126	22	(	(	PUNCT
fbem-873	126	23	cpc	cpc	PROPN
fbem-873	126	24	)	)	PUNCT
fbem-873	126	25	,	,	PUNCT
fbem-873	126	26	general	general	ADJ
fbem-873	126	27	secretary	secretary	NOUN
fbem-873	126	28	xi	xi	PROPN
fbem-873	126	29	jinping	jinpe	VERB
fbem-873	126	30	stressed	stress	VERB
fbem-873	126	31	the	the	DET
fbem-873	126	32	need	need	NOUN
fbem-873	126	33	to	to	PART
fbem-873	126	34	"	"	PUNCT
fbem-873	126	35	strengthen	strengthen	VERB
fbem-873	126	36	our	our	PRON
fbem-873	126	37	ability	ability	NOUN
fbem-873	126	38	to	to	PART
fbem-873	126	39	carry	carry	VERB
fbem-873	126	40	out	out	ADP
fbem-873	126	41	reform	reform	NOUN
fbem-873	126	42	and	and	CCONJ
fbem-873	126	43	innovation	innovation	NOUN
fbem-873	126	44	,	,	PUNCT
fbem-873	126	45	maintain	maintain	VERB
fbem-873	126	46	an	an	DET
fbem-873	126	47	enterprising	enterprising	ADJ
fbem-873	126	48	spirit	spirit	NOUN
fbem-873	126	49	,	,	PUNCT
fbem-873	126	50	be	be	AUX
fbem-873	126	51	good	good	ADJ
fbem-873	126	52	at	at	ADP
fbem-873	126	53	promoting	promote	VERB
fbem-873	126	54	work	work	NOUN
fbem-873	126	55	creatively	creatively	ADV
fbem-873	126	56	in	in	ADP
fbem-873	126	57	light	light	NOUN
fbem-873	126	58	of	of	ADP
fbem-873	126	59	actual	actual	ADJ
fbem-873	126	60	conditions	condition	NOUN
fbem-873	126	61	,	,	PUNCT
fbem-873	126	62	and	and	CCONJ
fbem-873	126	63	be	be	AUX
fbem-873	126	64	good	good	ADJ
fbem-873	126	65	at	at	ADP
fbem-873	126	66	using	use	VERB
fbem-873	126	67	internet	internet	NOUN
fbem-873	126	68	technology	technology	NOUN
fbem-873	126	69	and	and	CCONJ
fbem-873	126	70	information	information	NOUN
fbem-873	126	71	technology	technology	NOUN
fbem-873	126	72	in	in	ADP
fbem-873	126	73	our	our	PRON
fbem-873	126	74	work	work	NOUN
fbem-873	126	75	.	.	PUNCT
fbem-873	126	76	"	"	PUNCT
fbem-873	127	1	the	the	DET
fbem-873	127	2	decision	decision	NOUN
fbem-873	127	3	makes	make	VERB
fbem-873	127	4	arrangements	arrangement	NOUN
fbem-873	127	5	for	for	ADP
fbem-873	127	6	the	the	DET
fbem-873	127	7	application	application	NOUN
fbem-873	127	8	of	of	ADP
fbem-873	127	9	science	science	NOUN
fbem-873	127	10	and	and	CCONJ
fbem-873	127	11	technology	technology	NOUN
fbem-873	127	12	in	in	ADP
fbem-873	127	13	economic	economic	ADJ
fbem-873	127	14	and	and	CCONJ
fbem-873	127	15	social	social	ADJ
fbem-873	127	16	development	development	NOUN
fbem-873	127	17	,	,	PUNCT
fbem-873	127	18	focusing	focus	VERB
fbem-873	127	19	on	on	ADP
fbem-873	127	20	the	the	DET
fbem-873	127	21	application	application	NOUN
fbem-873	127	22	of	of	ADP
fbem-873	127	23	technology	technology	NOUN
fbem-873	127	24	in	in	ADP
fbem-873	127	25	administrative	administrative	ADJ
fbem-873	127	26	management	management	NOUN
fbem-873	127	27	,	,	PUNCT
fbem-873	127	28	the	the	DET
fbem-873	127	29	construction	construction	NOUN
fbem-873	127	30	of	of	ADP
fbem-873	127	31	a	a	DET
fbem-873	127	32	digital	digital	ADJ
fbem-873	127	33	government	government	NOUN
fbem-873	127	34	,	,	PUNCT
fbem-873	127	35	the	the	DET
fbem-873	127	36	optimization	optimization	NOUN
fbem-873	127	37	of	of	ADP
fbem-873	127	38	the	the	DET
fbem-873	127	39	basic	basic	ADJ
fbem-873	127	40	database	database	NOUN
fbem-873	127	41	of	of	ADP
fbem-873	127	42	economic	economic	ADJ
fbem-873	127	43	governance	governance	NOUN
fbem-873	127	44	,	,	PUNCT
fbem-873	127	45	and	and	CCONJ
fbem-873	127	46	the	the	DET
fbem-873	127	47	acceleration	acceleration	NOUN
fbem-873	127	48	of	of	ADP
fbem-873	127	49	the	the	DET
fbem-873	127	50	building	building	NOUN
fbem-873	127	51	of	of	ADP
fbem-873	127	52	an	an	DET
fbem-873	127	53	innovative	innovative	ADJ
fbem-873	127	54	country	country	NOUN
fbem-873	127	55	.	.	PUNCT
fbem-873	128	1	adhering	adhere	VERB
fbem-873	128	2	to	to	ADP
fbem-873	128	3	the	the	DET
fbem-873	128	4	path	path	NOUN
fbem-873	128	5	of	of	ADP
fbem-873	128	6	scientific	scientific	ADJ
fbem-873	128	7	and	and	CCONJ
fbem-873	128	8	technological	technological	ADJ
fbem-873	128	9	audit	audit	NOUN
fbem-873	128	10	is	be	AUX
fbem-873	128	11	a	a	DET
fbem-873	128	12	long	long	ADJ
fbem-873	128	13	-	-	PUNCT
fbem-873	128	14	term	term	NOUN
fbem-873	128	15	and	and	CCONJ
fbem-873	128	16	sustainable	sustainable	ADJ
fbem-873	128	17	work	work	NOUN
fbem-873	128	18	concerning	concern	VERB
fbem-873	128	19	the	the	DET
fbem-873	128	20	high	high	ADJ
fbem-873	128	21	-	-	PUNCT
fbem-873	128	22	quality	quality	NOUN
fbem-873	128	23	development	development	NOUN
fbem-873	128	24	of	of	ADP
fbem-873	128	25	policy	policy	NOUN
fbem-873	128	26	implementation	implementation	NOUN
fbem-873	128	27	audit	audit	NOUN
fbem-873	128	28	.	.	PUNCT
fbem-873	129	1	it	it	PRON
fbem-873	129	2	is	be	AUX
fbem-873	129	3	not	not	PART
fbem-873	129	4	only	only	ADV
fbem-873	129	5	the	the	DET
fbem-873	129	6	innovation	innovation	NOUN
fbem-873	129	7	of	of	ADP
fbem-873	129	8	audit	audit	NOUN
fbem-873	129	9	technology	technology	NOUN
fbem-873	129	10	and	and	CCONJ
fbem-873	129	11	methods	method	NOUN
fbem-873	129	12	,	,	PUNCT
fbem-873	129	13	but	but	CCONJ
fbem-873	129	14	also	also	ADV
fbem-873	129	15	a	a	DET
fbem-873	129	16	good	good	ADJ
fbem-873	129	17	opportunity	opportunity	NOUN
fbem-873	129	18	to	to	PART
fbem-873	129	19	comprehensively	comprehensively	ADV
fbem-873	129	20	and	and	CCONJ
fbem-873	129	21	systematically	systematically	ADV
fbem-873	129	22	reform	reform	VERB
fbem-873	129	23	the	the	DET
fbem-873	129	24	management	management	NOUN
fbem-873	129	25	system	system	NOUN
fbem-873	129	26	of	of	ADP
fbem-873	129	27	departments	department	NOUN
fbem-873	129	28	and	and	CCONJ
fbem-873	129	29	units	unit	NOUN
fbem-873	129	30	,	,	PUNCT
fbem-873	129	31	strengthen	strengthen	VERB
fbem-873	129	32	risk	risk	NOUN
fbem-873	129	33	management	management	NOUN
fbem-873	129	34	and	and	CCONJ
fbem-873	129	35	early	early	ADJ
fbem-873	129	36	warning	warning	NOUN
fbem-873	129	37	,	,	PUNCT
fbem-873	129	38	and	and	CCONJ
fbem-873	129	39	enhance	enhance	VERB
fbem-873	129	40	organizational	organizational	ADJ
fbem-873	129	41	value	value	NOUN
fbem-873	129	42	.	.	PUNCT
fbem-873	130	1	big	big	ADJ
fbem-873	130	2	data	data	PROPN
fbem-873	130	3	,	,	PUNCT
fbem-873	130	4	internet	internet	NOUN
fbem-873	130	5	,	,	PUNCT
fbem-873	130	6	chain	chain	NOUN
fbem-873	130	7	blocks	block	NOUN
fbem-873	130	8	,	,	PUNCT
fbem-873	130	9	machine	machine	NOUN
fbem-873	130	10	learning	learning	NOUN
fbem-873	130	11	,	,	PUNCT
fbem-873	130	12	artificial	artificial	ADJ
fbem-873	130	13	intelligence	intelligence	NOUN
fbem-873	130	14	,	,	PUNCT
fbem-873	130	15	the	the	DET
fbem-873	130	16	emergence	emergence	NOUN
fbem-873	130	17	of	of	ADP
fbem-873	130	18	emerging	emerge	VERB
fbem-873	130	19	technologies	technology	NOUN
fbem-873	130	20	,	,	PUNCT
fbem-873	130	21	such	such	ADJ
fbem-873	130	22	as	as	ADP
fbem-873	130	23	the	the	DET
fbem-873	130	24	impact	impact	NOUN
fbem-873	130	25	on	on	ADP
fbem-873	130	26	economic	economic	ADJ
fbem-873	130	27	and	and	CCONJ
fbem-873	130	28	social	social	ADJ
fbem-873	130	29	life	life	NOUN
fbem-873	130	30	at	at	ADP
fbem-873	130	31	the	the	DET
fbem-873	130	32	same	same	ADJ
fbem-873	130	33	time	time	NOUN
fbem-873	130	34	,	,	PUNCT
fbem-873	130	35	provides	provide	VERB
fbem-873	130	36	the	the	DET
fbem-873	130	37	useful	useful	ADJ
fbem-873	130	38	for	for	ADP
fbem-873	130	39	policy	policy	NOUN
fbem-873	130	40	implementation	implementation	NOUN
fbem-873	130	41	audit	audit	NOUN
fbem-873	130	42	quality	quality	NOUN
fbem-873	130	43	development	development	NOUN
fbem-873	130	44	path	path	NOUN
fbem-873	130	45	,	,	PUNCT
fbem-873	130	46	must	must	AUX
fbem-873	130	47	fully	fully	ADV
fbem-873	130	48	understand	understand	VERB
fbem-873	130	49	the	the	DET
fbem-873	130	50	importance	importance	NOUN
fbem-873	130	51	of	of	ADP
fbem-873	130	52	strong	strong	ADJ
fbem-873	130	53	policy	policy	NOUN
fbem-873	130	54	implementation	implementation	NOUN
fbem-873	130	55	audit	audit	NOUN
fbem-873	130	56	persisted	persist	VERB
fbem-873	130	57	the	the	DET
fbem-873	130	58	science	science	NOUN
fbem-873	130	59	and	and	CCONJ
fbem-873	130	60	technology	technology	NOUN
fbem-873	130	61	review	review	NOUN
fbem-873	130	62	,	,	PUNCT
fbem-873	130	63	seize	seize	VERB
fbem-873	130	64	opportunities	opportunity	NOUN
fbem-873	130	65	to	to	PART
fbem-873	130	66	accelerate	accelerate	VERB
fbem-873	130	67	development	development	NOUN
fbem-873	130	68	,	,	PUNCT
fbem-873	130	69	promote	promote	VERB
fbem-873	130	70	the	the	DET
fbem-873	130	71	informationization	informationization	NOUN
fbem-873	130	72	level	level	NOUN
fbem-873	130	73	to	to	ADP
fbem-873	130	74	a	a	DET
fbem-873	130	75	new	new	ADJ
fbem-873	130	76	level	level	NOUN
fbem-873	130	77	.	.	PUNCT
fbem-873	131	1	in	in	ADP
fbem-873	131	2	the	the	DET
fbem-873	131	3	new	new	ADJ
fbem-873	131	4	era	era	NOUN
fbem-873	131	5	,	,	PUNCT
fbem-873	131	6	under	under	ADP
fbem-873	131	7	the	the	DET
fbem-873	131	8	environment	environment	NOUN
fbem-873	131	9	of	of	ADP
fbem-873	131	10	big	big	ADJ
fbem-873	131	11	data	datum	NOUN
fbem-873	131	12	and	and	CCONJ
fbem-873	131	13	internet	internet	NOUN
fbem-873	131	14	finance	finance	NOUN
fbem-873	131	15	,	,	PUNCT
fbem-873	131	16	it	it	PRON
fbem-873	131	17	is	be	AUX
fbem-873	131	18	necessary	necessary	ADJ
fbem-873	131	19	to	to	PART
fbem-873	131	20	strengthen	strengthen	VERB
fbem-873	131	21	the	the	DET
fbem-873	131	22	application	application	NOUN
fbem-873	131	23	of	of	ADP
fbem-873	131	24	new	new	ADJ
fbem-873	131	25	audit	audit	NOUN
fbem-873	131	26	technology	technology	NOUN
fbem-873	131	27	and	and	CCONJ
fbem-873	131	28	achieve	achieve	VERB
fbem-873	131	29	strong	strong	ADJ
fbem-873	131	30	examination	examination	NOUN
fbem-873	131	31	of	of	ADP
fbem-873	131	32	science	science	NOUN
fbem-873	131	33	and	and	CCONJ
fbem-873	131	34	technology	technology	NOUN
fbem-873	131	35	.	.	PUNCT
fbem-873	132	1	realize	realize	VERB
fbem-873	132	2	real	real	ADJ
fbem-873	132	3	-	-	PUNCT
fbem-873	132	4	time	time	NOUN
fbem-873	132	5	data	datum	NOUN
fbem-873	132	6	collection	collection	NOUN
fbem-873	132	7	and	and	CCONJ
fbem-873	132	8	update	update	NOUN
fbem-873	132	9	,	,	PUNCT
fbem-873	132	10	improve	improve	VERB
fbem-873	132	11	the	the	DET
fbem-873	132	12	efficiency	efficiency	NOUN
fbem-873	132	13	of	of	ADP
fbem-873	132	14	data	datum	NOUN
fbem-873	132	15	analysis	analysis	NOUN
fbem-873	132	16	.	.	PUNCT
fbem-873	133	1	policy	policy	NOUN
fbem-873	133	2	implementation	implementation	NOUN
fbem-873	133	3	audit	audit	NOUN
fbem-873	133	4	is	be	AUX
fbem-873	133	5	a	a	DET
fbem-873	133	6	systematic	systematic	ADJ
fbem-873	133	7	project	project	NOUN
fbem-873	133	8	,	,	PUNCT
fbem-873	133	9	which	which	PRON
fbem-873	133	10	is	be	AUX
fbem-873	133	11	complicated	complicate	VERB
fbem-873	133	12	in	in	ADP
fbem-873	133	13	data	datum	NOUN
fbem-873	133	14	collection	collection	NOUN
fbem-873	133	15	and	and	CCONJ
fbem-873	133	16	analysis	analysis	NOUN
fbem-873	133	17	.	.	PUNCT
fbem-873	134	1	at	at	ADP
fbem-873	134	2	the	the	DET
fbem-873	134	3	present	present	ADJ
fbem-873	134	4	stage	stage	NOUN
fbem-873	134	5	,	,	PUNCT
fbem-873	134	6	due	due	ADP
fbem-873	134	7	to	to	ADP
fbem-873	134	8	the	the	DET
fbem-873	134	9	influence	influence	NOUN
fbem-873	134	10	of	of	ADP
fbem-873	134	11	various	various	ADJ
fbem-873	134	12	factors	factor	NOUN
fbem-873	134	13	,	,	PUNCT
fbem-873	134	14	there	there	PRON
fbem-873	134	15	are	be	VERB
fbem-873	134	16	unstable	unstable	ADJ
fbem-873	134	17	and	and	CCONJ
fbem-873	134	18	immature	immature	ADJ
fbem-873	134	19	phenomena	phenomenon	NOUN
fbem-873	134	20	,	,	PUNCT
fbem-873	134	21	so	so	ADV
fbem-873	134	22	comprehensive	comprehensive	ADJ
fbem-873	134	23	analysis	analysis	NOUN
fbem-873	134	24	is	be	AUX
fbem-873	134	25	needed	need	VERB
fbem-873	134	26	.	.	PUNCT
fbem-873	135	1	the	the	DET
fbem-873	135	2	audit	audit	NOUN
fbem-873	135	3	environment	environment	NOUN
fbem-873	135	4	of	of	ADP
fbem-873	135	5	data	datum	NOUN
fbem-873	135	6	integration	integration	NOUN
fbem-873	135	7	is	be	AUX
fbem-873	135	8	of	of	ADP
fbem-873	135	9	great	great	ADJ
fbem-873	135	10	benefit	benefit	NOUN
fbem-873	135	11	to	to	ADP
fbem-873	135	12	tracking	track	VERB
fbem-873	135	13	audit	audit	NOUN
fbem-873	135	14	content	content	NOUN
fbem-873	135	15	and	and	CCONJ
fbem-873	135	16	improving	improve	VERB
fbem-873	135	17	audit	audit	NOUN
fbem-873	135	18	efficiency	efficiency	NOUN
fbem-873	135	19	.	.	PUNCT
fbem-873	136	1	it	it	PRON
fbem-873	136	2	is	be	AUX
fbem-873	136	3	necessary	necessary	ADJ
fbem-873	136	4	to	to	PART
fbem-873	136	5	strengthen	strengthen	VERB
fbem-873	136	6	the	the	DET
fbem-873	136	7	construction	construction	NOUN
fbem-873	136	8	of	of	ADP
fbem-873	136	9	audit	audit	NOUN
fbem-873	136	10	informatization	informatization	NOUN
fbem-873	136	11	,	,	PUNCT
fbem-873	136	12	promote	promote	VERB
fbem-873	136	13	the	the	DET
fbem-873	136	14	construction	construction	NOUN
fbem-873	136	15	of	of	ADP
fbem-873	136	16	digital	digital	ADJ
fbem-873	136	17	government	government	NOUN
fbem-873	136	18	,	,	PUNCT
fbem-873	136	19	strengthen	strengthen	VERB
fbem-873	136	20	the	the	DET
fbem-873	136	21	orderly	orderly	ADJ
fbem-873	136	22	sharing	sharing	NOUN
fbem-873	136	23	of	of	ADP
fbem-873	136	24	data	datum	NOUN
fbem-873	136	25	,	,	PUNCT
fbem-873	136	26	and	and	CCONJ
fbem-873	136	27	extensively	extensively	ADV
fbem-873	136	28	promote	promote	VERB
fbem-873	136	29	the	the	DET
fbem-873	136	30	big	big	ADJ
fbem-873	136	31	data	datum	NOUN
fbem-873	136	32	audit	audit	NOUN
fbem-873	136	33	.	.	PUNCT
fbem-873	137	1	index	index	NOUN
fbem-873	137	2	system	system	NOUN
fbem-873	137	3	assignment	assignment	NOUN
fbem-873	137	4	need	need	VERB
fbem-873	137	5	to	to	PART
fbem-873	137	6	collect	collect	VERB
fbem-873	137	7	from	from	ADP
fbem-873	137	8	the	the	DET
fbem-873	137	9	process	process	NOUN
fbem-873	137	10	of	of	ADP
fbem-873	137	11	policy	policy	NOUN
fbem-873	137	12	implementation	implementation	NOUN
fbem-873	137	13	of	of	ADP
fbem-873	137	14	department	department	NOUN
fbem-873	137	15	of	of	ADP
fbem-873	137	16	a	a	DET
fbem-873	137	17	large	large	ADJ
fbem-873	137	18	number	number	NOUN
fbem-873	137	19	of	of	ADP
fbem-873	137	20	original	original	ADJ
fbem-873	137	21	data	datum	NOUN
fbem-873	137	22	,	,	PUNCT
fbem-873	137	23	the	the	DET
fbem-873	137	24	auditor	auditor	NOUN
fbem-873	137	25	can	can	AUX
fbem-873	137	26	be	be	AUX
fbem-873	137	27	formed	form	VERB
fbem-873	137	28	by	by	ADP
fbem-873	137	29	examining	examine	VERB
fbem-873	137	30	the	the	DET
fbem-873	137	31	policy	policy	NOUN
fbem-873	137	32	enforcement	enforcement	NOUN
fbem-873	137	33	of	of	ADP
fbem-873	137	34	relevant	relevant	ADJ
fbem-873	137	35	documents	document	NOUN
fbem-873	137	36	,	,	PUNCT
fbem-873	137	37	meeting	meet	VERB
fbem-873	137	38	records	record	NOUN
fbem-873	137	39	,	,	PUNCT
fbem-873	137	40	transcripts	transcript	NOUN
fbem-873	137	41	,	,	PUNCT
fbem-873	137	42	ask	ask	VERB
fbem-873	137	43	policy	policy	NOUN
fbem-873	137	44	enforcement	enforcement	NOUN
fbem-873	137	45	and	and	CCONJ
fbem-873	137	46	those	those	PRON
fbem-873	137	47	responsible	responsible	ADJ
fbem-873	137	48	,	,	PUNCT
fbem-873	137	49	economic	economic	ADJ
fbem-873	137	50	data	datum	NOUN
fbem-873	137	51	was	be	AUX
fbem-873	137	52	obtained	obtain	VERB
fbem-873	137	53	from	from	ADP
fbem-873	137	54	the	the	DET
fbem-873	137	55	functional	functional	ADJ
fbem-873	137	56	departments	department	NOUN
fbem-873	137	57	,	,	PUNCT
fbem-873	137	58	accounting	accounting	NOUN
fbem-873	137	59	data	datum	NOUN
fbem-873	137	60	and	and	CCONJ
fbem-873	137	61	financial	financial	ADJ
fbem-873	137	62	data	datum	NOUN
fbem-873	137	63	,	,	PUNCT
fbem-873	137	64	information	information	NOUN
fbem-873	137	65	of	of	ADP
fbem-873	137	66	each	each	DET
fbem-873	137	67	indicator	indicator	NOUN
fbem-873	137	68	was	be	AUX
fbem-873	137	69	collected	collect	VERB
fbem-873	137	70	through	through	ADP
fbem-873	137	71	various	various	ADJ
fbem-873	137	72	channels	channel	NOUN
fbem-873	137	73	,	,	PUNCT
fbem-873	137	74	such	such	ADJ
fbem-873	137	75	as	as	ADP
fbem-873	137	76	internet	internet	NOUN
fbem-873	137	77	search	search	NOUN
fbem-873	137	78	policy	policy	NOUN
fbem-873	137	79	information	information	NOUN
fbem-873	137	80	disclosure	disclosure	NOUN
fbem-873	137	81	,	,	PUNCT
fbem-873	137	82	field	field	NOUN
fbem-873	137	83	control	control	NOUN
fbem-873	137	84	test	test	NOUN
fbem-873	137	85	and	and	CCONJ
fbem-873	137	86	travel	travel	NOUN
fbem-873	137	87	test	test	NOUN
fbem-873	137	88	.	.	PUNCT
fbem-873	138	1	compared	compare	VERB
fbem-873	138	2	with	with	ADP
fbem-873	138	3	the	the	DET
fbem-873	138	4	traditional	traditional	ADJ
fbem-873	138	5	audit	audit	NOUN
fbem-873	138	6	methods	method	NOUN
fbem-873	138	7	depend	depend	VERB
fbem-873	138	8	on	on	ADP
fbem-873	138	9	the	the	DET
fbem-873	138	10	sampling	sample	VERB
fbem-873	138	11	analysis	analysis	NOUN
fbem-873	138	12	,	,	PUNCT
fbem-873	138	13	the	the	DET
fbem-873	138	14	method	method	NOUN
fbem-873	138	15	of	of	ADP
fbem-873	138	16	the	the	DET
fbem-873	138	17	large	large	ADJ
fbem-873	138	18	data	datum	NOUN
fbem-873	138	19	of	of	ADP
fbem-873	138	20	overall	overall	ADJ
fbem-873	138	21	"	"	PUNCT
fbem-873	138	22	=	=	NOUN
fbem-873	138	23	"	"	PUNCT
fbem-873	138	24	sample	sample	NOUN
fbem-873	138	25	under	under	ADP
fbem-873	138	26	the	the	DET
fbem-873	138	27	support	support	NOUN
fbem-873	138	28	of	of	ADP
fbem-873	138	29	the	the	DET
fbem-873	138	30	whole	whole	ADJ
fbem-873	138	31	data	datum	NOUN
fbem-873	138	32	model	model	NOUN
fbem-873	138	33	,	,	PUNCT
fbem-873	138	34	almost	almost	ADV
fbem-873	138	35	all	all	PRON
fbem-873	138	36	sample	sample	NOUN
fbem-873	138	37	data	datum	NOUN
fbem-873	138	38	mining	mining	NOUN
fbem-873	138	39	analysis	analysis	NOUN
fbem-873	138	40	,	,	PUNCT
fbem-873	138	41	realize	realize	VERB
fbem-873	138	42	the	the	DET
fbem-873	138	43	so	so	ADV
fbem-873	138	44	-	-	PUNCT
fbem-873	138	45	called	call	VERB
fbem-873	138	46	"	"	PUNCT
fbem-873	138	47	audit	audit	NOUN
fbem-873	138	48	"	"	PUNCT
fbem-873	138	49	,	,	PUNCT
fbem-873	138	50	provided	provide	VERB
fbem-873	138	51	the	the	DET
fbem-873	138	52	condition	condition	NOUN
fbem-873	138	53	for	for	ADP
fbem-873	138	54	a	a	DET
fbem-873	138	55	complete	complete	ADJ
fbem-873	138	56	coverage	coverage	NOUN
fbem-873	138	57	of	of	ADP
fbem-873	138	58	the	the	DET
fbem-873	138	59	audit	audit	NOUN
fbem-873	138	60	,	,	PUNCT
fbem-873	138	61	effectively	effectively	ADV
fbem-873	138	62	avoid	avoid	VERB
fbem-873	138	63	sampling	sample	VERB
fbem-873	138	64	risk	risk	NOUN
fbem-873	138	65	,	,	PUNCT
fbem-873	138	66	to	to	PART
fbem-873	138	67	prevent	prevent	VERB
fbem-873	138	68	the	the	DET
fbem-873	138	69	cause	cause	NOUN
fbem-873	138	70	for	for	ADP
fbem-873	138	71	lack	lack	NOUN
fbem-873	138	72	of	of	ADP
fbem-873	138	73	means	mean	NOUN
fbem-873	138	74	"	"	PUNCT
fbem-873	138	75	the	the	DET
fbem-873	138	76	net	net	NOUN
fbem-873	138	77	"	"	PUNCT
fbem-873	138	78	.	.	PUNCT
fbem-873	139	1	with	with	ADP
fbem-873	139	2	the	the	DET
fbem-873	139	3	increase	increase	NOUN
fbem-873	139	4	of	of	ADP
fbem-873	139	5	unstructured	unstructured	ADJ
fbem-873	139	6	data	datum	NOUN
fbem-873	139	7	,	,	PUNCT
fbem-873	139	8	big	big	ADJ
fbem-873	139	9	data	datum	NOUN
fbem-873	139	10	technology	technology	NOUN
fbem-873	139	11	can	can	AUX
fbem-873	139	12	play	play	VERB
fbem-873	139	13	a	a	DET
fbem-873	139	14	more	more	ADV
fbem-873	139	15	critical	critical	ADJ
fbem-873	139	16	role	role	NOUN
fbem-873	139	17	in	in	ADP
fbem-873	139	18	data	datum	NOUN
fbem-873	139	19	mining	mining	NOUN
fbem-873	139	20	,	,	PUNCT
fbem-873	139	21	text	text	NOUN
fbem-873	139	22	and	and	CCONJ
fbem-873	139	23	image	image	NOUN
fbem-873	139	24	recognition	recognition	NOUN
fbem-873	139	25	and	and	CCONJ
fbem-873	139	26	data	datum	NOUN
fbem-873	139	27	association	association	PROPN
fbem-873	139	28	,	,	PUNCT
fbem-873	139	29	promote	promote	VERB
fbem-873	139	30	the	the	DET
fbem-873	139	31	formation	formation	NOUN
fbem-873	139	32	of	of	ADP
fbem-873	139	33	dynamic	dynamic	ADJ
fbem-873	139	34	monitoring	monitoring	NOUN
fbem-873	139	35	system	system	NOUN
fbem-873	139	36	and	and	CCONJ
fbem-873	139	37	improve	improve	VERB
fbem-873	139	38	audit	audit	NOUN
fbem-873	139	39	efficiency	efficiency	NOUN
fbem-873	139	40	.	.	PUNCT
fbem-873	140	1	therefore	therefore	ADV
fbem-873	140	2	,	,	PUNCT
fbem-873	140	3	it	it	PRON
fbem-873	140	4	is	be	AUX
fbem-873	140	5	necessary	necessary	ADJ
fbem-873	140	6	to	to	PART
fbem-873	140	7	strengthen	strengthen	VERB
fbem-873	140	8	the	the	DET
fbem-873	140	9	application	application	NOUN
fbem-873	140	10	of	of	ADP
fbem-873	140	11	image	image	NOUN
fbem-873	140	12	data	datum	NOUN
fbem-873	140	13	and	and	CCONJ
fbem-873	140	14	simulation	simulation	NOUN
fbem-873	140	15	technology	technology	NOUN
fbem-873	140	16	,	,	PUNCT
fbem-873	140	17	and	and	CCONJ
fbem-873	140	18	integrate	integrate	VERB
fbem-873	140	19	the	the	DET
fbem-873	140	20	internet	internet	NOUN
fbem-873	140	21	of	of	ADP
fbem-873	140	22	things	thing	NOUN
fbem-873	140	23	,	,	PUNCT
fbem-873	140	24	cloud	cloud	NOUN
fbem-873	140	25	computing	computing	NOUN
fbem-873	140	26	and	and	CCONJ
fbem-873	140	27	visualization	visualization	NOUN
fbem-873	140	28	technology	technology	NOUN
fbem-873	140	29	into	into	ADP
fbem-873	140	30	it	it	PRON
fbem-873	140	31	,	,	PUNCT
fbem-873	140	32	so	so	SCONJ
fbem-873	140	33	as	as	SCONJ
fbem-873	140	34	to	to	PART
fbem-873	140	35	improve	improve	VERB
fbem-873	140	36	its	its	PRON
fbem-873	140	37	effectiveness	effectiveness	NOUN
fbem-873	140	38	and	and	CCONJ
fbem-873	140	39	guarantee	guarantee	VERB
fbem-873	140	40	the	the	DET
fbem-873	140	41	audit	audit	NOUN
fbem-873	140	42	evaluation	evaluation	NOUN
fbem-873	140	43	of	of	ADP
fbem-873	140	44	policy	policy	NOUN
fbem-873	140	45	implementation	implementation	NOUN
fbem-873	140	46	.	.	PUNCT
fbem-873	141	1	the	the	DET
fbem-873	141	2	ability	ability	NOUN
fbem-873	141	3	of	of	ADP
fbem-873	141	4	auditors	auditor	NOUN
fbem-873	141	5	to	to	PART
fbem-873	141	6	use	use	VERB
fbem-873	141	7	information	information	NOUN
fbem-873	141	8	means	mean	VERB
fbem-873	141	9	needs	need	NOUN
fbem-873	141	10	to	to	PART
fbem-873	141	11	be	be	AUX
fbem-873	141	12	improved	improve	VERB
fbem-873	141	13	,	,	PUNCT
fbem-873	141	14	the	the	DET
fbem-873	141	15	organic	organic	ADJ
fbem-873	141	16	integration	integration	NOUN
fbem-873	141	17	of	of	ADP
fbem-873	141	18	various	various	ADJ
fbem-873	141	19	scientific	scientific	ADJ
fbem-873	141	20	and	and	CCONJ
fbem-873	141	21	technological	technological	ADJ
fbem-873	141	22	means	mean	NOUN
fbem-873	141	23	and	and	CCONJ
fbem-873	141	24	policy	policy	NOUN
fbem-873	141	25	implementation	implementation	NOUN
fbem-873	141	26	audit	audit	NOUN
fbem-873	141	27	needs	need	VERB
fbem-873	141	28	to	to	PART
fbem-873	141	29	be	be	AUX
fbem-873	141	30	explored	explore	VERB
fbem-873	141	31	,	,	PUNCT
fbem-873	141	32	and	and	CCONJ
fbem-873	141	33	the	the	DET
fbem-873	141	34	shortcomings	shortcoming	NOUN
fbem-873	141	35	and	and	CCONJ
fbem-873	141	36	bottlenecks	bottleneck	NOUN
fbem-873	141	37	restricting	restrict	VERB
fbem-873	141	38	the	the	DET
fbem-873	141	39	development	development	NOUN
fbem-873	141	40	of	of	ADP
fbem-873	141	41	big	big	ADJ
fbem-873	141	42	data	datum	NOUN
fbem-873	141	43	audit	audit	NOUN
fbem-873	141	44	need	need	VERB
fbem-873	141	45	to	to	PART
fbem-873	141	46	be	be	AUX
fbem-873	141	47	solved	solve	VERB
fbem-873	141	48	,	,	PUNCT
fbem-873	141	49	and	and	CCONJ
fbem-873	141	50	the	the	DET
fbem-873	141	51	big	big	ADJ
fbem-873	141	52	data	datum	NOUN
fbem-873	141	53	thinking	thinking	NOUN
fbem-873	141	54	of	of	ADP
fbem-873	141	55	speaking	speak	VERB
fbem-873	141	56	with	with	ADP
fbem-873	141	57	data	datum	NOUN
fbem-873	141	58	,	,	PUNCT
fbem-873	141	59	making	make	VERB
fbem-873	141	60	decisions	decision	NOUN
fbem-873	141	61	with	with	ADP
fbem-873	141	62	data	datum	NOUN
fbem-873	141	63	and	and	CCONJ
fbem-873	141	64	managing	manage	VERB
fbem-873	141	65	with	with	ADP
fbem-873	141	66	data	datum	NOUN
fbem-873	141	67	needs	need	VERB
fbem-873	141	68	to	to	PART
fbem-873	141	69	be	be	AUX
fbem-873	141	70	improved	improve	VERB
fbem-873	141	71	.	.	PUNCT
fbem-873	142	1	it	it	PRON
fbem-873	142	2	is	be	AUX
fbem-873	142	3	necessary	necessary	ADJ
fbem-873	142	4	to	to	PART
fbem-873	142	5	make	make	VERB
fbem-873	142	6	good	good	ADJ
fbem-873	142	7	use	use	NOUN
fbem-873	142	8	of	of	ADP
fbem-873	142	9	the	the	DET
fbem-873	142	10	characteristics	characteristic	NOUN
fbem-873	142	11	of	of	ADP
fbem-873	142	12	large	large	ADJ
fbem-873	142	13	concentration	concentration	NOUN
fbem-873	142	14	,	,	PUNCT
fbem-873	142	15	large	large	ADJ
fbem-873	142	16	integration	integration	NOUN
fbem-873	142	17	and	and	CCONJ
fbem-873	142	18	large	large	ADJ
fbem-873	142	19	association	association	NOUN
fbem-873	142	20	of	of	ADP
fbem-873	142	21	audit	audit	NOUN
fbem-873	142	22	data	datum	NOUN
fbem-873	142	23	,	,	PUNCT
fbem-873	142	24	optimize	optimize	VERB
fbem-873	142	25	the	the	DET
fbem-873	142	26	audit	audit	NOUN
fbem-873	142	27	organization	organization	NOUN
fbem-873	142	28	process	process	NOUN
fbem-873	142	29	,	,	PUNCT
fbem-873	142	30	and	and	CCONJ
fbem-873	142	31	improve	improve	VERB
fbem-873	142	32	the	the	DET
fbem-873	142	33	automation	automation	NOUN
fbem-873	142	34	and	and	CCONJ
fbem-873	142	35	intelligent	intelligent	ADJ
fbem-873	142	36	work	work	NOUN
fbem-873	142	37	level	level	NOUN
fbem-873	142	38	of	of	ADP
fbem-873	142	39	policy	policy	NOUN
fbem-873	142	40	implementation	implementation	NOUN
fbem-873	142	41	audit	audit	NOUN
fbem-873	142	42	by	by	ADP
fbem-873	142	43	implementing	implement	VERB
fbem-873	142	44	new	new	ADJ
fbem-873	142	45	modes	mode	NOUN
fbem-873	142	46	such	such	ADJ
fbem-873	142	47	as	as	ADP
fbem-873	142	48	off	off	ADP
fbem-873	142	49	-	-	PUNCT
fbem-873	142	50	site	site	NOUN
fbem-873	142	51	audit	audit	NOUN
fbem-873	142	52	,	,	PUNCT
fbem-873	142	53	networked	network	VERB
fbem-873	142	54	tracking	tracking	NOUN
fbem-873	142	55	audit	audit	NOUN
fbem-873	142	56	and	and	CCONJ
fbem-873	142	57	real	real	ADJ
fbem-873	142	58	-	-	PUNCT
fbem-873	142	59	time	time	NOUN
fbem-873	142	60	monitoring	monitoring	NOUN
fbem-873	142	61	and	and	CCONJ
fbem-873	142	62	early	early	ADJ
fbem-873	142	63	warning	warning	NOUN
fbem-873	142	64	.	.	PUNCT
fbem-873	143	1	with	with	ADP
fbem-873	143	2	the	the	DET
fbem-873	143	3	continuous	continuous	ADJ
fbem-873	143	4	development	development	NOUN
fbem-873	143	5	of	of	ADP
fbem-873	143	6	social	social	ADJ
fbem-873	143	7	economy	economy	NOUN
fbem-873	143	8	and	and	CCONJ
fbem-873	143	9	science	science	NOUN
fbem-873	143	10	and	and	CCONJ
fbem-873	143	11	technology	technology	NOUN
fbem-873	143	12	,	,	PUNCT
fbem-873	143	13	it	it	PRON
fbem-873	143	14	is	be	AUX
fbem-873	143	15	necessary	necessary	ADJ
fbem-873	143	16	to	to	PART
fbem-873	143	17	constantly	constantly	ADV
fbem-873	143	18	adjust	adjust	VERB
fbem-873	143	19	the	the	DET
fbem-873	143	20	technology	technology	NOUN
fbem-873	143	21	to	to	PART
fbem-873	143	22	keep	keep	VERB
fbem-873	143	23	pace	pace	NOUN
fbem-873	143	24	with	with	ADP
fbem-873	143	25	the	the	DET
fbem-873	143	26	times	time	NOUN
fbem-873	143	27	and	and	CCONJ
fbem-873	143	28	meet	meet	VERB
fbem-873	143	29	the	the	DET
fbem-873	143	30	requirements	requirement	NOUN
fbem-873	143	31	of	of	ADP
fbem-873	143	32	the	the	DET
fbem-873	143	33	modernization	modernization	NOUN
fbem-873	143	34	of	of	ADP
fbem-873	143	35	policy	policy	NOUN
fbem-873	143	36	implementation	implementation	NOUN
fbem-873	143	37	audit	audit	NOUN
fbem-873	143	38	.	.	PUNCT
fbem-873	144	1	6.3	6.3	NUM
fbem-873	144	2	.	.	PUNCT
fbem-873	144	3	establish	establish	VERB
fbem-873	144	4	a	a	DET
fbem-873	144	5	scientific	scientific	ADJ
fbem-873	144	6	and	and	CCONJ
fbem-873	144	7	sound	sound	ADJ
fbem-873	144	8	policy	policy	NOUN
fbem-873	144	9	implementation	implementation	NOUN
fbem-873	144	10	audit	audit	NOUN
fbem-873	144	11	and	and	CCONJ
fbem-873	144	12	evaluation	evaluation	NOUN
fbem-873	144	13	system	system	NOUN
fbem-873	144	14	the	the	DET
fbem-873	144	15	implementation	implementation	NOUN
fbem-873	144	16	of	of	ADP
fbem-873	144	17	policy	policy	NOUN
fbem-873	144	18	implementation	implementation	NOUN
fbem-873	144	19	audit	audit	NOUN
fbem-873	144	20	should	should	AUX
fbem-873	144	21	127	127	NUM
fbem-873	144	22	not	not	PART
fbem-873	144	23	only	only	ADV
fbem-873	144	24	provide	provide	VERB
fbem-873	144	25	reference	reference	NOUN
fbem-873	144	26	and	and	CCONJ
fbem-873	144	27	early	early	ADJ
fbem-873	144	28	warning	warning	NOUN
fbem-873	144	29	for	for	ADP
fbem-873	144	30	policy	policy	NOUN
fbem-873	144	31	formulation	formulation	NOUN
fbem-873	144	32	and	and	CCONJ
fbem-873	144	33	implementation	implementation	NOUN
fbem-873	144	34	,	,	PUNCT
fbem-873	144	35	but	but	CCONJ
fbem-873	144	36	also	also	ADV
fbem-873	144	37	provide	provide	VERB
fbem-873	144	38	independent	independent	ADJ
fbem-873	144	39	audit	audit	NOUN
fbem-873	144	40	opinions	opinion	NOUN
fbem-873	144	41	for	for	ADP
fbem-873	144	42	policy	policy	NOUN
fbem-873	144	43	matters	matter	NOUN
fbem-873	144	44	concerned	concern	VERB
fbem-873	144	45	by	by	ADP
fbem-873	144	46	the	the	DET
fbem-873	144	47	public	public	NOUN
fbem-873	144	48	.	.	PUNCT
fbem-873	145	1	therefore	therefore	ADV
fbem-873	145	2	,	,	PUNCT
fbem-873	145	3	it	it	PRON
fbem-873	145	4	is	be	AUX
fbem-873	145	5	necessary	necessary	ADJ
fbem-873	145	6	to	to	PART
fbem-873	145	7	construct	construct	VERB
fbem-873	145	8	a	a	DET
fbem-873	145	9	perfect	perfect	ADJ
fbem-873	145	10	theoretical	theoretical	ADJ
fbem-873	145	11	system	system	NOUN
fbem-873	145	12	of	of	ADP
fbem-873	145	13	policy	policy	NOUN
fbem-873	145	14	implementation	implementation	NOUN
fbem-873	145	15	audit	audit	NOUN
fbem-873	145	16	and	and	CCONJ
fbem-873	145	17	an	an	DET
fbem-873	145	18	effective	effective	ADJ
fbem-873	145	19	evaluation	evaluation	NOUN
fbem-873	145	20	index	index	NOUN
fbem-873	145	21	.	.	PUNCT
fbem-873	146	1	china	china	PROPN
fbem-873	146	2	's	's	PART
fbem-873	146	3	policy	policy	NOUN
fbem-873	146	4	implementation	implementation	NOUN
fbem-873	146	5	audit	audit	NOUN
fbem-873	146	6	is	be	AUX
fbem-873	146	7	still	still	ADV
fbem-873	146	8	in	in	ADP
fbem-873	146	9	the	the	DET
fbem-873	146	10	stage	stage	NOUN
fbem-873	146	11	of	of	ADP
fbem-873	146	12	emerging	emerge	VERB
fbem-873	146	13	development	development	NOUN
fbem-873	146	14	,	,	PUNCT
fbem-873	146	15	audit	audit	NOUN
fbem-873	146	16	evaluation	evaluation	NOUN
fbem-873	146	17	standards	standard	NOUN
fbem-873	146	18	,	,	PUNCT
fbem-873	146	19	index	index	NOUN
fbem-873	146	20	system	system	NOUN
fbem-873	146	21	are	be	AUX
fbem-873	146	22	still	still	ADV
fbem-873	146	23	exploring	explore	VERB
fbem-873	146	24	,	,	PUNCT
fbem-873	146	25	still	still	ADV
fbem-873	146	26	need	need	VERB
fbem-873	146	27	to	to	PART
fbem-873	146	28	develop	develop	VERB
fbem-873	146	29	a	a	DET
fbem-873	146	30	lot	lot	NOUN
fbem-873	146	31	of	of	ADP
fbem-873	146	32	theoretical	theoretical	ADJ
fbem-873	146	33	knowledge	knowledge	NOUN
fbem-873	146	34	to	to	PART
fbem-873	146	35	support	support	VERB
fbem-873	146	36	.	.	PUNCT
fbem-873	147	1	the	the	DET
fbem-873	147	2	theoretical	theoretical	ADJ
fbem-873	147	3	system	system	NOUN
fbem-873	147	4	should	should	AUX
fbem-873	147	5	have	have	VERB
fbem-873	147	6	characteristics	characteristic	NOUN
fbem-873	147	7	and	and	CCONJ
fbem-873	147	8	conform	conform	VERB
fbem-873	147	9	to	to	ADP
fbem-873	147	10	the	the	DET
fbem-873	147	11	actual	actual	ADJ
fbem-873	147	12	development	development	NOUN
fbem-873	147	13	situation	situation	NOUN
fbem-873	147	14	.	.	PUNCT
fbem-873	148	1	starting	start	VERB
fbem-873	148	2	from	from	ADP
fbem-873	148	3	the	the	DET
fbem-873	148	4	way	way	NOUN
fbem-873	148	5	,	,	PUNCT
fbem-873	148	6	significance	significance	NOUN
fbem-873	148	7	and	and	CCONJ
fbem-873	148	8	evaluation	evaluation	NOUN
fbem-873	148	9	index	index	NOUN
fbem-873	148	10	,	,	PUNCT
fbem-873	148	11	the	the	DET
fbem-873	148	12	basic	basic	ADJ
fbem-873	148	13	content	content	NOUN
fbem-873	148	14	of	of	ADP
fbem-873	148	15	policy	policy	NOUN
fbem-873	148	16	implementation	implementation	NOUN
fbem-873	148	17	should	should	AUX
fbem-873	148	18	be	be	AUX
fbem-873	148	19	taken	take	VERB
fbem-873	148	20	as	as	SCONJ
fbem-873	148	21	the	the	DET
fbem-873	148	22	research	research	NOUN
fbem-873	148	23	project	project	NOUN
fbem-873	148	24	to	to	PART
fbem-873	148	25	finally	finally	ADV
fbem-873	148	26	realize	realize	VERB
fbem-873	148	27	the	the	DET
fbem-873	148	28	perfection	perfection	NOUN
fbem-873	148	29	of	of	ADP
fbem-873	148	30	the	the	DET
fbem-873	148	31	theoretical	theoretical	ADJ
fbem-873	148	32	system	system	NOUN
fbem-873	148	33	of	of	ADP
fbem-873	148	34	policy	policy	NOUN
fbem-873	148	35	implementation	implementation	NOUN
fbem-873	148	36	audit	audit	NOUN
fbem-873	148	37	.	.	PUNCT
fbem-873	149	1	the	the	DET
fbem-873	149	2	evaluation	evaluation	NOUN
fbem-873	149	3	indicators	indicator	NOUN
fbem-873	149	4	of	of	ADP
fbem-873	149	5	policy	policy	NOUN
fbem-873	149	6	implementation	implementation	NOUN
fbem-873	149	7	audit	audit	NOUN
fbem-873	149	8	should	should	AUX
fbem-873	149	9	reflect	reflect	VERB
fbem-873	149	10	the	the	DET
fbem-873	149	11	intention	intention	NOUN
fbem-873	149	12	of	of	ADP
fbem-873	149	13	policy	policy	NOUN
fbem-873	149	14	objectives	objective	NOUN
fbem-873	149	15	and	and	CCONJ
fbem-873	149	16	provide	provide	VERB
fbem-873	149	17	a	a	DET
fbem-873	149	18	comprehensive	comprehensive	ADJ
fbem-873	149	19	measure	measure	NOUN
fbem-873	149	20	of	of	ADP
fbem-873	149	21	policy	policy	NOUN
fbem-873	149	22	performance	performance	NOUN
fbem-873	149	23	.	.	PUNCT
fbem-873	150	1	its	its	PRON
fbem-873	150	2	selection	selection	NOUN
fbem-873	150	3	is	be	AUX
fbem-873	150	4	bound	bind	VERB
fbem-873	150	5	to	to	PART
fbem-873	150	6	be	be	AUX
fbem-873	150	7	standardized	standardize	VERB
fbem-873	150	8	,	,	PUNCT
fbem-873	150	9	rigorous	rigorous	ADJ
fbem-873	150	10	,	,	PUNCT
fbem-873	150	11	scientific	scientific	ADJ
fbem-873	150	12	,	,	PUNCT
fbem-873	150	13	but	but	CCONJ
fbem-873	150	14	also	also	ADV
fbem-873	150	15	to	to	PART
fbem-873	150	16	reflect	reflect	VERB
fbem-873	150	17	whether	whether	SCONJ
fbem-873	150	18	the	the	DET
fbem-873	150	19	policy	policy	NOUN
fbem-873	150	20	implementation	implementation	NOUN
fbem-873	150	21	is	be	AUX
fbem-873	150	22	in	in	ADP
fbem-873	150	23	line	line	NOUN
fbem-873	150	24	with	with	ADP
fbem-873	150	25	national	national	ADJ
fbem-873	150	26	policies	policy	NOUN
fbem-873	150	27	,	,	PUNCT
fbem-873	150	28	operability	operability	NOUN
fbem-873	150	29	,	,	PUNCT
fbem-873	150	30	quality	quality	NOUN
fbem-873	150	31	and	and	CCONJ
fbem-873	150	32	so	so	ADV
fbem-873	150	33	on	on	ADV
fbem-873	150	34	,	,	PUNCT
fbem-873	150	35	in	in	ADP
fbem-873	150	36	order	order	NOUN
fbem-873	150	37	to	to	PART
fbem-873	150	38	promote	promote	VERB
fbem-873	150	39	the	the	DET
fbem-873	150	40	perfect	perfect	ADJ
fbem-873	150	41	implementation	implementation	NOUN
fbem-873	150	42	of	of	ADP
fbem-873	150	43	major	major	ADJ
fbem-873	150	44	national	national	ADJ
fbem-873	150	45	policies	policy	NOUN
fbem-873	150	46	.	.	PUNCT
fbem-873	151	1	the	the	DET
fbem-873	151	2	construction	construction	NOUN
fbem-873	151	3	of	of	ADP
fbem-873	151	4	policy	policy	NOUN
fbem-873	151	5	implementation	implementation	NOUN
fbem-873	151	6	audit	audit	NOUN
fbem-873	151	7	evaluation	evaluation	NOUN
fbem-873	151	8	system	system	NOUN
fbem-873	151	9	can	can	AUX
fbem-873	151	10	be	be	AUX
fbem-873	151	11	divided	divide	VERB
fbem-873	151	12	into	into	ADP
fbem-873	151	13	two	two	NUM
fbem-873	151	14	parts	part	NOUN
fbem-873	151	15	:	:	PUNCT
fbem-873	151	16	one	one	NUM
fbem-873	151	17	is	be	AUX
fbem-873	151	18	the	the	DET
fbem-873	151	19	general	general	ADJ
fbem-873	151	20	evaluation	evaluation	NOUN
fbem-873	151	21	system	system	NOUN
fbem-873	151	22	,	,	PUNCT
fbem-873	151	23	which	which	PRON
fbem-873	151	24	can	can	AUX
fbem-873	151	25	be	be	AUX
fbem-873	151	26	used	use	VERB
fbem-873	151	27	for	for	ADP
fbem-873	151	28	reference	reference	NOUN
fbem-873	151	29	in	in	ADP
fbem-873	151	30	all	all	DET
fbem-873	151	31	policy	policy	NOUN
fbem-873	151	32	implementation	implementation	NOUN
fbem-873	151	33	audit	audit	NOUN
fbem-873	151	34	evaluation	evaluation	NOUN
fbem-873	151	35	indicators	indicator	NOUN
fbem-873	151	36	.	.	PUNCT
fbem-873	152	1	the	the	DET
fbem-873	152	2	audit	audit	NOUN
fbem-873	152	3	evaluation	evaluation	NOUN
fbem-873	152	4	system	system	NOUN
fbem-873	152	5	of	of	ADP
fbem-873	152	6	policy	policy	NOUN
fbem-873	152	7	implementation	implementation	NOUN
fbem-873	152	8	can	can	AUX
fbem-873	152	9	be	be	AUX
fbem-873	152	10	constructed	construct	VERB
fbem-873	152	11	from	from	ADP
fbem-873	152	12	three	three	NUM
fbem-873	152	13	perspectives	perspective	NOUN
fbem-873	152	14	of	of	ADP
fbem-873	152	15	economic	economic	ADJ
fbem-873	152	16	benefit	benefit	NOUN
fbem-873	152	17	,	,	PUNCT
fbem-873	152	18	social	social	ADJ
fbem-873	152	19	benefit	benefit	NOUN
fbem-873	152	20	and	and	CCONJ
fbem-873	152	21	ecological	ecological	ADJ
fbem-873	152	22	benefit	benefit	NOUN
fbem-873	152	23	,	,	PUNCT
fbem-873	152	24	and	and	CCONJ
fbem-873	152	25	from	from	ADP
fbem-873	152	26	two	two	NUM
fbem-873	152	27	aspects	aspect	NOUN
fbem-873	152	28	of	of	ADP
fbem-873	152	29	policy	policy	NOUN
fbem-873	152	30	itself	itself	PRON
fbem-873	152	31	and	and	CCONJ
fbem-873	152	32	the	the	DET
fbem-873	152	33	effect	effect	NOUN
fbem-873	152	34	of	of	ADP
fbem-873	152	35	policy	policy	NOUN
fbem-873	152	36	implementation	implementation	NOUN
fbem-873	152	37	,	,	PUNCT
fbem-873	152	38	which	which	PRON
fbem-873	152	39	can	can	AUX
fbem-873	152	40	basically	basically	ADV
fbem-873	152	41	meet	meet	VERB
fbem-873	152	42	the	the	DET
fbem-873	152	43	needs	need	NOUN
fbem-873	152	44	of	of	ADP
fbem-873	152	45	audit	audit	NOUN
fbem-873	152	46	evaluation	evaluation	NOUN
fbem-873	152	47	of	of	ADP
fbem-873	152	48	policy	policy	NOUN
fbem-873	152	49	implementation	implementation	NOUN
fbem-873	152	50	effect	effect	NOUN
fbem-873	152	51	and	and	CCONJ
fbem-873	152	52	emphasize	emphasize	VERB
fbem-873	152	53	the	the	DET
fbem-873	152	54	universality	universality	NOUN
fbem-873	152	55	of	of	ADP
fbem-873	152	56	evaluation	evaluation	NOUN
fbem-873	152	57	indicators	indicator	NOUN
fbem-873	152	58	.	.	PUNCT
fbem-873	153	1	second	second	ADJ
fbem-873	153	2	,	,	PUNCT
fbem-873	153	3	professional	professional	ADJ
fbem-873	153	4	evaluation	evaluation	NOUN
fbem-873	153	5	system	system	NOUN
fbem-873	153	6	.	.	PUNCT
fbem-873	154	1	this	this	PRON
fbem-873	154	2	should	should	AUX
fbem-873	154	3	be	be	AUX
fbem-873	154	4	classified	classify	VERB
fbem-873	154	5	according	accord	VERB
fbem-873	154	6	to	to	ADP
fbem-873	154	7	the	the	DET
fbem-873	154	8	objectives	objective	NOUN
fbem-873	154	9	of	of	ADP
fbem-873	154	10	policy	policy	NOUN
fbem-873	154	11	formulation	formulation	NOUN
fbem-873	154	12	and	and	CCONJ
fbem-873	154	13	the	the	DET
fbem-873	154	14	scope	scope	NOUN
fbem-873	154	15	of	of	ADP
fbem-873	154	16	application	application	NOUN
fbem-873	154	17	of	of	ADP
fbem-873	154	18	policy	policy	NOUN
fbem-873	154	19	,	,	PUNCT
fbem-873	154	20	and	and	CCONJ
fbem-873	154	21	the	the	DET
fbem-873	154	22	evaluation	evaluation	NOUN
fbem-873	154	23	index	index	NOUN
fbem-873	154	24	system	system	NOUN
fbem-873	154	25	of	of	ADP
fbem-873	154	26	policy	policy	NOUN
fbem-873	154	27	implementation	implementation	NOUN
fbem-873	154	28	audit	audit	NOUN
fbem-873	154	29	should	should	AUX
fbem-873	154	30	be	be	AUX
fbem-873	154	31	classified	classify	VERB
fbem-873	154	32	by	by	ADP
fbem-873	154	33	considering	consider	VERB
fbem-873	154	34	the	the	DET
fbem-873	154	35	policy	policy	NOUN
fbem-873	154	36	types	type	NOUN
fbem-873	154	37	,	,	PUNCT
fbem-873	154	38	policy	policy	NOUN
fbem-873	154	39	objectives	objective	NOUN
fbem-873	154	40	,	,	PUNCT
fbem-873	154	41	policy	policy	NOUN
fbem-873	154	42	implementation	implementation	NOUN
fbem-873	154	43	subjects	subject	NOUN
fbem-873	154	44	and	and	CCONJ
fbem-873	154	45	other	other	ADJ
fbem-873	154	46	factors	factor	NOUN
fbem-873	154	47	.	.	PUNCT
fbem-873	155	1	this	this	DET
fbem-873	155	2	part	part	NOUN
fbem-873	155	3	of	of	ADP
fbem-873	155	4	evaluation	evaluation	NOUN
fbem-873	155	5	index	index	NOUN
fbem-873	155	6	emphasizes	emphasize	VERB
fbem-873	155	7	the	the	DET
fbem-873	155	8	particularity	particularity	NOUN
fbem-873	155	9	of	of	ADP
fbem-873	155	10	policy	policy	NOUN
fbem-873	155	11	.	.	PUNCT
fbem-873	156	1	the	the	DET
fbem-873	156	2	specific	specific	ADJ
fbem-873	156	3	inspection	inspection	NOUN
fbem-873	156	4	indexes	index	NOUN
fbem-873	156	5	of	of	ADP
fbem-873	156	6	the	the	DET
fbem-873	156	7	policy	policy	NOUN
fbem-873	156	8	implementation	implementation	NOUN
fbem-873	156	9	audit	audit	NOUN
fbem-873	156	10	evaluation	evaluation	NOUN
fbem-873	156	11	system	system	NOUN
fbem-873	156	12	should	should	AUX
fbem-873	156	13	include	include	VERB
fbem-873	156	14	:	:	PUNCT
fbem-873	156	15	the	the	DET
fbem-873	156	16	exertion	exertion	NOUN
fbem-873	156	17	of	of	ADP
fbem-873	156	18	economic	economic	ADJ
fbem-873	156	19	policy	policy	NOUN
fbem-873	156	20	function	function	NOUN
fbem-873	156	21	and	and	CCONJ
fbem-873	156	22	the	the	DET
fbem-873	156	23	fulfillment	fulfillment	NOUN
fbem-873	156	24	of	of	ADP
fbem-873	156	25	government	government	NOUN
fbem-873	156	26	function	function	NOUN
fbem-873	156	27	;	;	PUNCT
fbem-873	156	28	to	to	PART
fbem-873	156	29	implement	implement	VERB
fbem-873	156	30	major	major	ADJ
fbem-873	156	31	state	state	NOUN
fbem-873	156	32	strategies	strategy	NOUN
fbem-873	156	33	and	and	CCONJ
fbem-873	156	34	principles	principle	NOUN
fbem-873	156	35	;	;	PUNCT
fbem-873	156	36	major	major	ADJ
fbem-873	156	37	risks	risk	NOUN
fbem-873	156	38	and	and	CCONJ
fbem-873	156	39	hidden	hidden	ADJ
fbem-873	156	40	dangers	danger	NOUN
fbem-873	156	41	in	in	ADP
fbem-873	156	42	the	the	DET
fbem-873	156	43	implementation	implementation	NOUN
fbem-873	156	44	of	of	ADP
fbem-873	156	45	policies	policy	NOUN
fbem-873	156	46	;	;	PUNCT
fbem-873	156	47	management	management	NOUN
fbem-873	156	48	loopholes	loophole	NOUN
fbem-873	156	49	and	and	CCONJ
fbem-873	156	50	violations	violation	NOUN
fbem-873	156	51	in	in	ADP
fbem-873	156	52	policy	policy	NOUN
fbem-873	156	53	implementation	implementation	NOUN
fbem-873	156	54	;	;	PUNCT
fbem-873	156	55	systems	system	NOUN
fbem-873	156	56	,	,	PUNCT
fbem-873	156	57	mechanisms	mechanism	NOUN
fbem-873	156	58	and	and	CCONJ
fbem-873	156	59	institutions	institution	NOUN
fbem-873	156	60	that	that	PRON
fbem-873	156	61	restrict	restrict	VERB
fbem-873	156	62	the	the	DET
fbem-873	156	63	implementation	implementation	NOUN
fbem-873	156	64	of	of	ADP
fbem-873	156	65	economic	economic	ADJ
fbem-873	156	66	policies	policy	NOUN
fbem-873	156	67	;	;	PUNCT
fbem-873	156	68	sustainable	sustainable	ADJ
fbem-873	156	69	policy	policy	NOUN
fbem-873	156	70	implementation	implementation	NOUN
fbem-873	156	71	.	.	PUNCT
fbem-873	157	1	these	these	DET
fbem-873	157	2	contents	content	NOUN
fbem-873	157	3	basically	basically	ADV
fbem-873	157	4	cover	cover	VERB
fbem-873	157	5	the	the	DET
fbem-873	157	6	evaluation	evaluation	NOUN
fbem-873	157	7	of	of	ADP
fbem-873	157	8	the	the	DET
fbem-873	157	9	legitimacy	legitimacy	NOUN
fbem-873	157	10	,	,	PUNCT
fbem-873	157	11	rationality	rationality	NOUN
fbem-873	157	12	,	,	PUNCT
fbem-873	157	13	economy	economy	NOUN
fbem-873	157	14	,	,	PUNCT
fbem-873	157	15	efficiency	efficiency	NOUN
fbem-873	157	16	,	,	PUNCT
fbem-873	157	17	effect	effect	NOUN
fbem-873	157	18	,	,	PUNCT
fbem-873	157	19	risk	risk	NOUN
fbem-873	157	20	,	,	PUNCT
fbem-873	157	21	safety	safety	NOUN
fbem-873	157	22	,	,	PUNCT
fbem-873	157	23	sustainability	sustainability	NOUN
fbem-873	157	24	and	and	CCONJ
fbem-873	157	25	other	other	ADJ
fbem-873	157	26	elements	element	NOUN
fbem-873	157	27	of	of	ADP
fbem-873	157	28	the	the	DET
fbem-873	157	29	implementation	implementation	NOUN
fbem-873	157	30	of	of	ADP
fbem-873	157	31	economic	economic	ADJ
fbem-873	157	32	policies	policy	NOUN
fbem-873	157	33	.	.	PUNCT
fbem-873	158	1	the	the	DET
fbem-873	158	2	audit	audit	NOUN
fbem-873	158	3	evaluation	evaluation	NOUN
fbem-873	158	4	system	system	NOUN
fbem-873	158	5	of	of	ADP
fbem-873	158	6	policy	policy	NOUN
fbem-873	158	7	implementation	implementation	NOUN
fbem-873	158	8	is	be	AUX
fbem-873	158	9	not	not	PART
fbem-873	158	10	invariable	invariable	ADJ
fbem-873	158	11	.	.	PUNCT
fbem-873	159	1	through	through	ADP
fbem-873	159	2	communication	communication	NOUN
fbem-873	159	3	with	with	ADP
fbem-873	159	4	index	index	NOUN
fbem-873	159	5	evaluators	evaluator	NOUN
fbem-873	159	6	and	and	CCONJ
fbem-873	159	7	feedback	feedback	NOUN
fbem-873	159	8	of	of	ADP
fbem-873	159	9	audit	audit	NOUN
fbem-873	159	10	information	information	NOUN
fbem-873	159	11	,	,	PUNCT
fbem-873	159	12	the	the	DET
fbem-873	159	13	index	index	NOUN
fbem-873	159	14	system	system	NOUN
fbem-873	159	15	should	should	AUX
fbem-873	159	16	be	be	AUX
fbem-873	159	17	updated	update	VERB
fbem-873	159	18	in	in	ADP
fbem-873	159	19	time	time	NOUN
fbem-873	159	20	to	to	PART
fbem-873	159	21	adapt	adapt	VERB
fbem-873	159	22	to	to	ADP
fbem-873	159	23	the	the	DET
fbem-873	159	24	changes	change	NOUN
fbem-873	159	25	of	of	ADP
fbem-873	159	26	internal	internal	ADJ
fbem-873	159	27	and	and	CCONJ
fbem-873	159	28	external	external	ADJ
fbem-873	159	29	environment	environment	NOUN
fbem-873	159	30	and	and	CCONJ
fbem-873	159	31	deal	deal	VERB
fbem-873	159	32	with	with	ADP
fbem-873	159	33	the	the	DET
fbem-873	159	34	handover	handover	NOUN
fbem-873	159	35	of	of	ADP
fbem-873	159	36	auditors	auditor	NOUN
fbem-873	159	37	when	when	SCONJ
fbem-873	159	38	the	the	DET
fbem-873	159	39	policy	policy	NOUN
fbem-873	159	40	implementation	implementation	NOUN
fbem-873	159	41	cycle	cycle	NOUN
fbem-873	159	42	is	be	AUX
fbem-873	159	43	long	long	ADJ
fbem-873	159	44	.	.	PUNCT
fbem-873	160	1	7	7	X
fbem-873	160	2	.	.	X
fbem-873	160	3	conclusion	conclusion	NOUN
fbem-873	160	4	since	since	SCONJ
fbem-873	160	5	the	the	DET
fbem-873	160	6	19th	19th	ADJ
fbem-873	160	7	national	national	ADJ
fbem-873	160	8	congress	congress	PROPN
fbem-873	160	9	of	of	ADP
fbem-873	160	10	the	the	DET
fbem-873	160	11	cpc	cpc	PROPN
fbem-873	160	12	,	,	PUNCT
fbem-873	160	13	china	china	PROPN
fbem-873	160	14	's	's	PART
fbem-873	160	15	governance	governance	NOUN
fbem-873	160	16	system	system	NOUN
fbem-873	160	17	and	and	CCONJ
fbem-873	160	18	capacity	capacity	NOUN
fbem-873	160	19	have	have	AUX
fbem-873	160	20	been	be	AUX
fbem-873	160	21	continuously	continuously	ADV
fbem-873	160	22	improved	improve	VERB
fbem-873	160	23	,	,	PUNCT
fbem-873	160	24	and	and	CCONJ
fbem-873	160	25	the	the	DET
fbem-873	160	26	effective	effective	ADJ
fbem-873	160	27	implementation	implementation	NOUN
fbem-873	160	28	of	of	ADP
fbem-873	160	29	various	various	ADJ
fbem-873	160	30	policies	policy	NOUN
fbem-873	160	31	has	have	AUX
fbem-873	160	32	provided	provide	VERB
fbem-873	160	33	a	a	DET
fbem-873	160	34	basic	basic	ADJ
fbem-873	160	35	guarantee	guarantee	NOUN
fbem-873	160	36	for	for	ADP
fbem-873	160	37	high	high	ADJ
fbem-873	160	38	-	-	PUNCT
fbem-873	160	39	quality	quality	NOUN
fbem-873	160	40	development	development	NOUN
fbem-873	160	41	.	.	PUNCT
fbem-873	161	1	with	with	ADP
fbem-873	161	2	the	the	DET
fbem-873	161	3	establishment	establishment	NOUN
fbem-873	161	4	of	of	ADP
fbem-873	161	5	audit	audit	NOUN
fbem-873	161	6	commission	commission	NOUN
fbem-873	161	7	of	of	ADP
fbem-873	161	8	the	the	DET
fbem-873	161	9	cpc	cpc	PROPN
fbem-873	161	10	central	central	PROPN
fbem-873	161	11	committee	committee	PROPN
fbem-873	161	12	,	,	PUNCT
fbem-873	161	13	the	the	DET
fbem-873	161	14	supervision	supervision	NOUN
fbem-873	161	15	role	role	NOUN
fbem-873	161	16	of	of	ADP
fbem-873	161	17	national	national	ADJ
fbem-873	161	18	audit	audit	NOUN
fbem-873	161	19	has	have	AUX
fbem-873	161	20	been	be	AUX
fbem-873	161	21	promoted	promote	VERB
fbem-873	161	22	to	to	ADP
fbem-873	161	23	a	a	DET
fbem-873	161	24	new	new	ADJ
fbem-873	161	25	height	height	NOUN
fbem-873	161	26	,	,	PUNCT
fbem-873	161	27	and	and	CCONJ
fbem-873	161	28	the	the	DET
fbem-873	161	29	construction	construction	NOUN
fbem-873	161	30	of	of	ADP
fbem-873	161	31	a	a	DET
fbem-873	161	32	centralized	centralize	VERB
fbem-873	161	33	,	,	PUNCT
fbem-873	161	34	unified	unified	ADJ
fbem-873	161	35	,	,	PUNCT
fbem-873	161	36	comprehensive	comprehensive	ADJ
fbem-873	161	37	,	,	PUNCT
fbem-873	161	38	authoritative	authoritative	ADJ
fbem-873	161	39	and	and	CCONJ
fbem-873	161	40	efficient	efficient	ADJ
fbem-873	161	41	audit	audit	NOUN
fbem-873	161	42	supervision	supervision	NOUN
fbem-873	161	43	system	system	NOUN
fbem-873	161	44	inevitably	inevitably	ADV
fbem-873	161	45	requires	require	VERB
fbem-873	161	46	the	the	DET
fbem-873	161	47	policy	policy	NOUN
fbem-873	161	48	implementation	implementation	NOUN
fbem-873	161	49	audit	audit	NOUN
fbem-873	161	50	to	to	PART
fbem-873	161	51	play	play	VERB
fbem-873	161	52	a	a	DET
fbem-873	161	53	key	key	ADJ
fbem-873	161	54	role	role	NOUN
fbem-873	161	55	.	.	PUNCT
fbem-873	162	1	in	in	ADP
fbem-873	162	2	the	the	DET
fbem-873	162	3	course	course	NOUN
fbem-873	162	4	of	of	ADP
fbem-873	162	5	china	china	PROPN
fbem-873	162	6	's	's	PART
fbem-873	162	7	social	social	ADJ
fbem-873	162	8	and	and	CCONJ
fbem-873	162	9	economic	economic	ADJ
fbem-873	162	10	development	development	NOUN
fbem-873	162	11	,	,	PUNCT
fbem-873	162	12	policy	policy	NOUN
fbem-873	162	13	implementation	implementation	NOUN
fbem-873	162	14	audit	audit	NOUN
fbem-873	162	15	is	be	AUX
fbem-873	162	16	the	the	DET
fbem-873	162	17	cornerstone	cornerstone	NOUN
fbem-873	162	18	and	and	CCONJ
fbem-873	162	19	important	important	ADJ
fbem-873	162	20	guarantee	guarantee	NOUN
fbem-873	162	21	of	of	ADP
fbem-873	162	22	the	the	DET
fbem-873	162	23	modernization	modernization	NOUN
fbem-873	162	24	of	of	ADP
fbem-873	162	25	national	national	ADJ
fbem-873	162	26	governance	governance	NOUN
fbem-873	162	27	,	,	PUNCT
fbem-873	162	28	as	as	ADV
fbem-873	162	29	well	well	ADV
fbem-873	162	30	as	as	ADP
fbem-873	162	31	the	the	DET
fbem-873	162	32	auxiliary	auxiliary	ADJ
fbem-873	162	33	power	power	NOUN
fbem-873	162	34	to	to	PART
fbem-873	162	35	promote	promote	VERB
fbem-873	162	36	the	the	DET
fbem-873	162	37	modernization	modernization	NOUN
fbem-873	162	38	of	of	ADP
fbem-873	162	39	national	national	ADJ
fbem-873	162	40	governance	governance	NOUN
fbem-873	162	41	.	.	PUNCT
fbem-873	163	1	as	as	ADP
fbem-873	163	2	a	a	DET
fbem-873	163	3	new	new	ADJ
fbem-873	163	4	form	form	NOUN
fbem-873	163	5	of	of	ADP
fbem-873	163	6	government	government	NOUN
fbem-873	163	7	audit	audit	NOUN
fbem-873	163	8	,	,	PUNCT
fbem-873	163	9	policy	policy	NOUN
fbem-873	163	10	implementation	implementation	NOUN
fbem-873	163	11	audit	audit	NOUN
fbem-873	163	12	needs	need	VERB
fbem-873	163	13	to	to	PART
fbem-873	163	14	start	start	VERB
fbem-873	163	15	from	from	ADP
fbem-873	163	16	policy	policy	NOUN
fbem-873	163	17	formulation	formulation	NOUN
fbem-873	163	18	,	,	PUNCT
fbem-873	163	19	implementation	implementation	NOUN
fbem-873	163	20	process	process	NOUN
fbem-873	163	21	and	and	CCONJ
fbem-873	163	22	implementation	implementation	NOUN
fbem-873	163	23	results	result	NOUN
fbem-873	163	24	,	,	PUNCT
fbem-873	163	25	so	so	SCONJ
fbem-873	163	26	as	as	SCONJ
fbem-873	163	27	to	to	PART
fbem-873	163	28	make	make	VERB
fbem-873	163	29	audit	audit	NOUN
fbem-873	163	30	supervision	supervision	NOUN
fbem-873	163	31	consistent	consistent	ADJ
fbem-873	163	32	with	with	ADP
fbem-873	163	33	macro	macro	ADJ
fbem-873	163	34	decision	decision	NOUN
fbem-873	163	35	-	-	PUNCT
fbem-873	163	36	making	make	VERB
fbem-873	163	37	and	and	CCONJ
fbem-873	163	38	government	government	NOUN
fbem-873	163	39	central	central	ADJ
fbem-873	163	40	work	work	NOUN
fbem-873	163	41	,	,	PUNCT
fbem-873	163	42	so	so	SCONJ
fbem-873	163	43	as	as	SCONJ
fbem-873	163	44	to	to	PART
fbem-873	163	45	serve	serve	VERB
fbem-873	163	46	national	national	ADJ
fbem-873	163	47	governance	governance	NOUN
fbem-873	163	48	and	and	CCONJ
fbem-873	163	49	realize	realize	VERB
fbem-873	163	50	the	the	DET
fbem-873	163	51	modernization	modernization	NOUN
fbem-873	163	52	of	of	ADP
fbem-873	163	53	national	national	ADJ
fbem-873	163	54	governance	governance	NOUN
fbem-873	163	55	.	.	PUNCT
fbem-873	164	1	there	there	PRON
fbem-873	164	2	is	be	VERB
fbem-873	164	3	no	no	DET
fbem-873	164	4	doubt	doubt	NOUN
fbem-873	164	5	that	that	SCONJ
fbem-873	164	6	the	the	DET
fbem-873	164	7	policy	policy	NOUN
fbem-873	164	8	implementation	implementation	NOUN
fbem-873	164	9	effect	effect	NOUN
fbem-873	164	10	audit	audit	NOUN
fbem-873	164	11	will	will	AUX
fbem-873	164	12	become	become	VERB
fbem-873	164	13	an	an	DET
fbem-873	164	14	indispensable	indispensable	ADJ
fbem-873	164	15	part	part	NOUN
fbem-873	164	16	of	of	ADP
fbem-873	164	17	expanding	expand	VERB
fbem-873	164	18	the	the	DET
fbem-873	164	19	national	national	ADJ
fbem-873	164	20	audit	audit	NOUN
fbem-873	164	21	function	function	NOUN
fbem-873	164	22	.	.	PUNCT
fbem-873	165	1	however	however	ADV
fbem-873	165	2	,	,	PUNCT
fbem-873	165	3	it	it	PRON
fbem-873	165	4	is	be	AUX
fbem-873	165	5	undeniable	undeniable	ADJ
fbem-873	165	6	that	that	SCONJ
fbem-873	165	7	the	the	DET
fbem-873	165	8	current	current	ADJ
fbem-873	165	9	theory	theory	NOUN
fbem-873	165	10	and	and	CCONJ
fbem-873	165	11	practice	practice	NOUN
fbem-873	165	12	of	of	ADP
fbem-873	165	13	policy	policy	NOUN
fbem-873	165	14	implementation	implementation	NOUN
fbem-873	165	15	audit	audit	NOUN
fbem-873	165	16	in	in	ADP
fbem-873	165	17	china	china	PROPN
fbem-873	165	18	are	be	AUX
fbem-873	165	19	in	in	ADP
fbem-873	165	20	the	the	DET
fbem-873	165	21	preliminary	preliminary	ADJ
fbem-873	165	22	exploration	exploration	NOUN
fbem-873	165	23	stage	stage	NOUN
fbem-873	165	24	and	and	CCONJ
fbem-873	165	25	have	have	AUX
fbem-873	165	26	not	not	PART
fbem-873	165	27	reached	reach	VERB
fbem-873	165	28	the	the	DET
fbem-873	165	29	full	full	ADJ
fbem-873	165	30	maturity	maturity	NOUN
fbem-873	165	31	level	level	NOUN
fbem-873	165	32	.	.	PUNCT
fbem-873	166	1	there	there	PRON
fbem-873	166	2	are	be	VERB
fbem-873	166	3	still	still	ADV
fbem-873	166	4	deficiencies	deficiency	NOUN
fbem-873	166	5	in	in	ADP
fbem-873	166	6	the	the	DET
fbem-873	166	7	content	content	NOUN
fbem-873	166	8	,	,	PUNCT
fbem-873	166	9	technical	technical	ADJ
fbem-873	166	10	methods	method	NOUN
fbem-873	166	11	and	and	CCONJ
fbem-873	166	12	evaluation	evaluation	NOUN
fbem-873	166	13	system	system	NOUN
fbem-873	166	14	,	,	PUNCT
fbem-873	166	15	and	and	CCONJ
fbem-873	166	16	there	there	PRON
fbem-873	166	17	is	be	VERB
fbem-873	166	18	a	a	DET
fbem-873	166	19	lack	lack	NOUN
fbem-873	166	20	of	of	ADP
fbem-873	166	21	complete	complete	ADJ
fbem-873	166	22	theoretical	theoretical	ADJ
fbem-873	166	23	framework	framework	NOUN
fbem-873	166	24	of	of	ADP
fbem-873	166	25	policy	policy	NOUN
fbem-873	166	26	implementation	implementation	NOUN
fbem-873	166	27	audit	audit	NOUN
fbem-873	166	28	to	to	PART
fbem-873	166	29	guide	guide	VERB
fbem-873	166	30	the	the	DET
fbem-873	166	31	technical	technical	ADJ
fbem-873	166	32	methods	method	NOUN
fbem-873	166	33	of	of	ADP
fbem-873	166	34	audit	audit	NOUN
fbem-873	166	35	.	.	PUNCT
fbem-873	167	1	at	at	ADP
fbem-873	167	2	present	present	ADJ
fbem-873	167	3	,	,	PUNCT
fbem-873	167	4	it	it	PRON
fbem-873	167	5	mainly	mainly	ADV
fbem-873	167	6	relies	rely	VERB
fbem-873	167	7	on	on	ADP
fbem-873	167	8	national	national	ADJ
fbem-873	167	9	compulsion	compulsion	NOUN
fbem-873	167	10	to	to	PART
fbem-873	167	11	promote	promote	VERB
fbem-873	167	12	implementation	implementation	NOUN
fbem-873	167	13	,	,	PUNCT
fbem-873	167	14	and	and	CCONJ
fbem-873	167	15	various	various	ADJ
fbem-873	167	16	mechanisms	mechanism	NOUN
fbem-873	167	17	need	need	VERB
fbem-873	167	18	to	to	PART
fbem-873	167	19	be	be	AUX
fbem-873	167	20	established	establish	VERB
fbem-873	167	21	urgently	urgently	ADV
fbem-873	167	22	,	,	PUNCT
fbem-873	167	23	and	and	CCONJ
fbem-873	167	24	audit	audit	NOUN
fbem-873	167	25	methods	method	NOUN
fbem-873	167	26	need	need	VERB
fbem-873	167	27	to	to	PART
fbem-873	167	28	be	be	AUX
fbem-873	167	29	innovated	innovate	VERB
fbem-873	167	30	.	.	PUNCT
fbem-873	168	1	theoretical	theoretical	ADJ
fbem-873	168	2	innovation	innovation	NOUN
fbem-873	168	3	is	be	AUX
fbem-873	168	4	an	an	DET
fbem-873	168	5	important	important	ADJ
fbem-873	168	6	experience	experience	NOUN
fbem-873	168	7	in	in	ADP
fbem-873	168	8	promoting	promote	VERB
fbem-873	168	9	the	the	DET
fbem-873	168	10	vigorous	vigorous	ADJ
fbem-873	168	11	development	development	NOUN
fbem-873	168	12	of	of	ADP
fbem-873	168	13	various	various	ADJ
fbem-873	168	14	causes	cause	NOUN
fbem-873	168	15	in	in	ADP
fbem-873	168	16	china	china	PROPN
fbem-873	168	17	.	.	PUNCT
fbem-873	169	1	promoting	promote	VERB
fbem-873	169	2	policy	policy	NOUN
fbem-873	169	3	implementation	implementation	NOUN
fbem-873	169	4	effect	effect	NOUN
fbem-873	169	5	by	by	ADP
fbem-873	169	6	auditing	audit	VERB
fbem-873	169	7	belongs	belong	VERB
fbem-873	169	8	to	to	ADP
fbem-873	169	9	the	the	DET
fbem-873	169	10	frontier	frontier	NOUN
fbem-873	169	11	field	field	NOUN
fbem-873	169	12	of	of	ADP
fbem-873	169	13	national	national	ADJ
fbem-873	169	14	audit	audit	NOUN
fbem-873	169	15	function	function	NOUN
fbem-873	169	16	expansion	expansion	NOUN
fbem-873	169	17	,	,	PUNCT
fbem-873	169	18	which	which	PRON
fbem-873	169	19	requires	require	VERB
fbem-873	169	20	more	more	ADJ
fbem-873	169	21	theoretical	theoretical	ADJ
fbem-873	169	22	workers	worker	NOUN
fbem-873	169	23	to	to	PART
fbem-873	169	24	participate	participate	VERB
fbem-873	169	25	in	in	ADP
fbem-873	169	26	investigation	investigation	NOUN
fbem-873	169	27	,	,	PUNCT
fbem-873	169	28	discussion	discussion	NOUN
fbem-873	169	29	and	and	CCONJ
fbem-873	169	30	exploration	exploration	NOUN
fbem-873	169	31	.	.	PUNCT
fbem-873	170	1	our	our	PRON
fbem-873	170	2	country	country	NOUN
fbem-873	170	3	need	need	VERB
fbem-873	170	4	to	to	PART
fbem-873	170	5	give	give	VERB
fbem-873	170	6	full	full	ADJ
fbem-873	170	7	play	play	NOUN
fbem-873	170	8	to	to	ADP
fbem-873	170	9	the	the	DET
fbem-873	170	10	advantages	advantage	NOUN
fbem-873	170	11	of	of	ADP
fbem-873	170	12	higher	high	ADJ
fbem-873	170	13	learning	learning	NOUN
fbem-873	170	14	and	and	CCONJ
fbem-873	170	15	scientific	scientific	ADJ
fbem-873	170	16	research	research	NOUN
fbem-873	170	17	institutes	institute	NOUN
fbem-873	170	18	,	,	PUNCT
fbem-873	170	19	strengthening	strengthen	VERB
fbem-873	170	20	the	the	DET
fbem-873	170	21	scientific	scientific	ADJ
fbem-873	170	22	research	research	NOUN
fbem-873	170	23	to	to	PART
fbem-873	170	24	explore	explore	VERB
fbem-873	170	25	the	the	DET
fbem-873	170	26	effect	effect	NOUN
fbem-873	170	27	of	of	ADP
fbem-873	170	28	policy	policy	NOUN
fbem-873	170	29	implementation	implementation	NOUN
fbem-873	170	30	audit	audit	NOUN
fbem-873	170	31	,	,	PUNCT
fbem-873	170	32	encourage	encourage	VERB
fbem-873	170	33	scientific	scientific	ADJ
fbem-873	170	34	research	research	NOUN
fbem-873	170	35	workers	worker	NOUN
fbem-873	170	36	by	by	ADP
fbem-873	170	37	basic	basic	ADJ
fbem-873	170	38	research	research	NOUN
fbem-873	170	39	to	to	PART
fbem-873	170	40	explore	explore	VERB
fbem-873	170	41	innovation	innovation	NOUN
fbem-873	170	42	policy	policy	NOUN
fbem-873	170	43	implementation	implementation	NOUN
fbem-873	170	44	audit	audit	NOUN
fbem-873	170	45	evaluation	evaluation	NOUN
fbem-873	170	46	mechanism	mechanism	NOUN
fbem-873	170	47	,	,	PUNCT
fbem-873	170	48	forming	form	VERB
fbem-873	170	49	policy	policy	NOUN
fbem-873	170	50	integration	integration	NOUN
fbem-873	170	51	of	of	ADP
fbem-873	170	52	theory	theory	NOUN
fbem-873	170	53	and	and	CCONJ
fbem-873	170	54	practice	practice	NOUN
fbem-873	170	55	of	of	ADP
fbem-873	170	56	carrying	carry	VERB
fbem-873	170	57	out	out	ADP
fbem-873	170	58	audit	audit	NOUN
fbem-873	170	59	situation	situation	NOUN
fbem-873	170	60	,	,	PUNCT
fbem-873	170	61	perfect	perfect	VERB
fbem-873	170	62	the	the	DET
fbem-873	170	63	policy	policy	NOUN
fbem-873	170	64	evaluation	evaluation	NOUN
fbem-873	170	65	process	process	NOUN
fbem-873	170	66	is	be	AUX
fbem-873	170	67	scientific	scientific	ADJ
fbem-873	170	68	and	and	CCONJ
fbem-873	170	69	professional	professional	ADJ
fbem-873	170	70	.	.	PUNCT
fbem-873	171	1	without	without	ADP
fbem-873	171	2	exploration	exploration	NOUN
fbem-873	171	3	there	there	PRON
fbem-873	171	4	can	can	AUX
fbem-873	171	5	be	be	AUX
fbem-873	171	6	no	no	DET
fbem-873	171	7	innovation	innovation	NOUN
fbem-873	171	8	,	,	PUNCT
fbem-873	171	9	and	and	CCONJ
fbem-873	171	10	without	without	ADP
fbem-873	171	11	innovation	innovation	NOUN
fbem-873	171	12	there	there	PRON
fbem-873	171	13	can	can	AUX
fbem-873	171	14	be	be	AUX
fbem-873	171	15	no	no	DET
fbem-873	171	16	new	new	ADJ
fbem-873	171	17	development	development	NOUN
fbem-873	171	18	.	.	PUNCT
fbem-873	172	1	to	to	PART
fbem-873	172	2	adapt	adapt	VERB
fbem-873	172	3	to	to	ADP
fbem-873	172	4	the	the	DET
fbem-873	172	5	new	new	ADJ
fbem-873	172	6	requirements	requirement	NOUN
fbem-873	172	7	of	of	ADP
fbem-873	172	8	the	the	DET
fbem-873	172	9	new	new	ADJ
fbem-873	172	10	era	era	NOUN
fbem-873	172	11	,	,	PUNCT
fbem-873	172	12	it	it	PRON
fbem-873	172	13	is	be	AUX
fbem-873	172	14	inevitable	inevitable	ADJ
fbem-873	172	15	to	to	PART
fbem-873	172	16	put	put	VERB
fbem-873	172	17	forward	forward	ADV
fbem-873	172	18	new	new	ADJ
fbem-873	172	19	and	and	CCONJ
fbem-873	172	20	higher	high	ADJ
fbem-873	172	21	requirements	requirement	NOUN
fbem-873	172	22	for	for	ADP
fbem-873	172	23	policy	policy	NOUN
fbem-873	172	24	implementation	implementation	NOUN
fbem-873	172	25	audit	audit	NOUN
fbem-873	172	26	.	.	PUNCT
fbem-873	173	1	to	to	PART
fbem-873	173	2	establish	establish	VERB
fbem-873	173	3	the	the	DET
fbem-873	173	4	goal	goal	NOUN
fbem-873	173	5	of	of	ADP
fbem-873	173	6	highquality	highquality	NOUN
fbem-873	173	7	development	development	NOUN
fbem-873	173	8	of	of	ADP
fbem-873	173	9	policy	policy	NOUN
fbem-873	173	10	implementation	implementation	NOUN
fbem-873	173	11	audit	audit	NOUN
fbem-873	173	12	is	be	AUX
fbem-873	173	13	to	to	PART
fbem-873	173	14	adhere	adhere	VERB
fbem-873	173	15	to	to	ADP
fbem-873	173	16	the	the	DET
fbem-873	173	17	goal	goal	NOUN
fbem-873	173	18	orientation	orientation	NOUN
fbem-873	173	19	,	,	PUNCT
fbem-873	173	20	promote	promote	VERB
fbem-873	173	21	the	the	DET
fbem-873	173	22	policy	policy	NOUN
fbem-873	173	23	implementation	implementation	NOUN
fbem-873	173	24	audit	audit	NOUN
fbem-873	173	25	work	work	VERB
fbem-873	173	26	to	to	PART
fbem-873	173	27	persevere	persevere	VERB
fbem-873	173	28	in	in	ADP
fbem-873	173	29	a	a	DET
fbem-873	173	30	long	long	ADJ
fbem-873	173	31	time	time	NOUN
fbem-873	173	32	,	,	PUNCT
fbem-873	173	33	and	and	CCONJ
fbem-873	173	34	strive	strive	VERB
fbem-873	173	35	step	step	NOUN
fbem-873	173	36	by	by	ADP
fbem-873	173	37	step	step	NOUN
fbem-873	173	38	towards	towards	ADP
fbem-873	173	39	the	the	DET
fbem-873	173	40	established	establish	VERB
fbem-873	173	41	goal	goal	NOUN
fbem-873	173	42	.	.	PUNCT
fbem-873	174	1	acknowledgments	acknowledgment	NOUN
fbem-873	174	2	humanities	humanity	NOUN
fbem-873	174	3	and	and	CCONJ
fbem-873	174	4	social	social	ADJ
fbem-873	174	5	science	science	NOUN
fbem-873	174	6	major	major	ADJ
fbem-873	174	7	program	program	NOUN
fbem-873	174	8	of	of	ADP
fbem-873	174	9	anhui	anhui	PROPN
fbem-873	174	10	universities	university	NOUN
fbem-873	174	11	(	(	PUNCT
fbem-873	174	12	sk2018zd035	sk2018zd035	PROPN
fbem-873	174	13	)	)	PUNCT
fbem-873	174	14	;	;	PUNCT
fbem-873	174	15	graduate	graduate	NOUN
fbem-873	174	16	research	research	NOUN
fbem-873	174	17	and	and	CCONJ
fbem-873	174	18	innovation	innovation	NOUN
fbem-873	174	19	fund	fund	NOUN
fbem-873	174	20	of	of	ADP
fbem-873	174	21	anhui	anhui	PROPN
fbem-873	174	22	university	university	PROPN
fbem-873	174	23	of	of	ADP
fbem-873	174	24	finance	finance	NOUN
fbem-873	174	25	and	and	CCONJ
fbem-873	174	26	economics	economic	NOUN
fbem-873	174	27	(	(	PUNCT
fbem-873	174	28	acyc2021452	acyc2021452	PROPN
fbem-873	174	29	)	)	PUNCT
fbem-873	174	30	.	.	PUNCT
fbem-873	175	1	references	reference	NOUN
fbem-873	175	2	[	[	X
fbem-873	175	3	1	1	X
fbem-873	175	4	]	]	X
fbem-873	175	5	liu	liu	PROPN
fbem-873	175	6	l.	l.	PROPN
fbem-873	175	7	a	a	DET
fbem-873	175	8	comparative	comparative	ADJ
fbem-873	175	9	study	study	NOUN
fbem-873	175	10	on	on	ADP
fbem-873	175	11	the	the	DET
fbem-873	175	12	audit	audit	NOUN
fbem-873	175	13	effect	effect	NOUN
fbem-873	175	14	of	of	ADP
fbem-873	175	15	sino	sino	ADJ
fbem-873	175	16	-	-	PUNCT
fbem-873	175	17	us	us	PROPN
fbem-873	175	18	policy	policy	NOUN
fbem-873	175	19	implementation	implementation	NOUN
fbem-873	175	20	and	and	CCONJ
fbem-873	175	21	its	its	PRON
fbem-873	175	22	implications	implication	NOUN
fbem-873	175	23	for	for	ADP
fbem-873	175	24	china	china	PROPN
fbem-873	176	1	[	[	X
fbem-873	176	2	j	j	X
fbem-873	176	3	]	]	X
fbem-873	176	4	.	.	PUNCT
fbem-873	177	1	economic	economic	ADJ
fbem-873	177	2	,	,	PUNCT
fbem-873	177	3	2022	2022	NUM
fbem-873	177	4	,	,	PUNCT
fbem-873	177	5	(	(	PUNCT
fbem-873	177	6	3	3	NUM
fbem-873	177	7	)	)	PUNCT
fbem-873	177	8	:	:	PUNCT
fbem-873	177	9	25	25	NUM
fbem-873	177	10	to	to	PART
fbem-873	177	11	30	30	NUM
fbem-873	177	12	.	.	PUNCT
fbem-873	177	13	128	128	NUM
fbem-873	178	1	[	[	X
fbem-873	178	2	2	2	NUM
fbem-873	178	3	]	]	X
fbem-873	178	4	zhang	zhang	PROPN
fbem-873	178	5	ying	ying	PROPN
fbem-873	178	6	.	.	PUNCT
fbem-873	179	1	research	research	NOUN
fbem-873	179	2	on	on	ADP
fbem-873	179	3	the	the	DET
fbem-873	179	4	relationship	relationship	NOUN
fbem-873	179	5	between	between	ADP
fbem-873	179	6	policy	policy	NOUN
fbem-873	179	7	implementation	implementation	NOUN
fbem-873	179	8	audit	audit	NOUN
fbem-873	179	9	and	and	CCONJ
fbem-873	179	10	performance	performance	NOUN
fbem-873	179	11	audit	audit	NOUN
fbem-873	180	1	[	[	X
fbem-873	180	2	j	j	X
fbem-873	180	3	]	]	X
fbem-873	180	4	.	.	PUNCT
fbem-873	181	1	northern	northern	ADJ
fbem-873	181	2	economics	economic	NOUN
fbem-873	181	3	and	and	CCONJ
fbem-873	181	4	trade,2019,(10):94	trade,2019,(10):94	NOUN
fbem-873	181	5	-	-	ADJ
fbem-873	181	6	95	95	NUM
fbem-873	181	7	.	.	PUNCT
fbem-873	182	1	[	[	X
fbem-873	182	2	3	3	X
fbem-873	182	3	]	]	X
fbem-873	182	4	chen	chen	PROPN
fbem-873	182	5	fengxia	fengxia	PROPN
fbem-873	182	6	,	,	PUNCT
fbem-873	182	7	zhang	zhang	PROPN
fbem-873	182	8	shengnan	shengnan	PROPN
fbem-873	182	9	.	.	PUNCT
fbem-873	183	1	a	a	DET
fbem-873	183	2	review	review	NOUN
fbem-873	183	3	of	of	ADP
fbem-873	183	4	the	the	DET
fbem-873	183	5	research	research	NOUN
fbem-873	183	6	status	status	NOUN
fbem-873	183	7	of	of	ADP
fbem-873	183	8	policy	policy	NOUN
fbem-873	183	9	implementation	implementation	NOUN
fbem-873	183	10	audit	audit	NOUN
fbem-873	184	1	[	[	X
fbem-873	184	2	j	j	X
fbem-873	184	3	]	]	X
fbem-873	184	4	.	.	PUNCT
fbem-873	185	1	friends	friend	NOUN
fbem-873	185	2	of	of	ADP
fbem-873	185	3	accounting,2018(3):78	accounting,2018(3):78	NOUN
fbem-873	185	4	-	-	PUNCT
fbem-873	185	5	81	81	NUM
fbem-873	185	6	.	.	PUNCT
fbem-873	186	1	[	[	X
fbem-873	186	2	4	4	NUM
fbem-873	186	3	]	]	X
fbem-873	186	4	zhao	zhao	PROPN
fbem-873	186	5	ying	ying	PROPN
fbem-873	186	6	.	.	PUNCT
fbem-873	187	1	current	current	ADJ
fbem-873	187	2	situation	situation	NOUN
fbem-873	187	3	and	and	CCONJ
fbem-873	187	4	countermeasure	countermeasure	NOUN
fbem-873	187	5	analysis	analysis	NOUN
fbem-873	187	6	of	of	ADP
fbem-873	187	7	policy	policy	NOUN
fbem-873	187	8	implementation	implementation	NOUN
fbem-873	187	9	audit	audit	NOUN
fbem-873	187	10	in	in	ADP
fbem-873	187	11	china	china	PROPN
fbem-873	188	1	[	[	X
fbem-873	188	2	j	j	X
fbem-873	188	3	]	]	X
fbem-873	188	4	.	.	PUNCT
fbem-873	189	1	china	china	PROPN
fbem-873	189	2	chief	chief	ADJ
fbem-873	189	3	accountant	accountant	NOUN
fbem-873	189	4	,	,	PUNCT
fbem-873	189	5	2018(3):140	2018(3):140	NUM
fbem-873	189	6	.	.	PUNCT
fbem-873	190	1	[	[	X
fbem-873	190	2	5	5	X
fbem-873	190	3	]	]	X
fbem-873	190	4	liu	liu	PROPN
fbem-873	190	5	xiaohui	xiaohui	PROPN
fbem-873	190	6	.	.	PUNCT
fbem-873	191	1	review	review	NOUN
fbem-873	191	2	on	on	ADP
fbem-873	191	3	the	the	DET
fbem-873	191	4	research	research	NOUN
fbem-873	191	5	path	path	NOUN
fbem-873	191	6	of	of	ADP
fbem-873	191	7	improving	improve	VERB
fbem-873	191	8	national	national	ADJ
fbem-873	191	9	governance	governance	NOUN
fbem-873	191	10	promoted	promote	VERB
fbem-873	191	11	by	by	ADP
fbem-873	191	12	national	national	ADJ
fbem-873	191	13	audit	audit	NOUN
fbem-873	192	1	[	[	X
fbem-873	192	2	j	j	X
fbem-873	192	3	]	]	X
fbem-873	192	4	.	.	PUNCT
fbem-873	193	1	finance	finance	NOUN
fbem-873	193	2	and	and	CCONJ
fbem-873	193	3	accounting	account	VERB
fbem-873	193	4	communications,2017(1):42	communications,2017(1):42	ADJ
fbem-873	193	5	-	-	PUNCT
fbem-873	193	6	44	44	NUM
fbem-873	193	7	.	.	PUNCT
fbem-873	194	1	[	[	X
fbem-873	194	2	6	6	NUM
fbem-873	194	3	]	]	X
fbem-873	194	4	han	han	PROPN
fbem-873	194	5	jing	jing	PROPN
fbem-873	194	6	.	.	PUNCT
fbem-873	195	1	construction	construction	NOUN
fbem-873	195	2	of	of	ADP
fbem-873	195	3	performance	performance	NOUN
fbem-873	195	4	evaluation	evaluation	NOUN
fbem-873	195	5	index	index	NOUN
fbem-873	195	6	system	system	NOUN
fbem-873	195	7	of	of	ADP
fbem-873	195	8	government	government	NOUN
fbem-873	195	9	audit	audit	NOUN
fbem-873	195	10	institutions	institution	NOUN
fbem-873	195	11	from	from	ADP
fbem-873	195	12	the	the	DET
fbem-873	195	13	perspective	perspective	NOUN
fbem-873	195	14	of	of	ADP
fbem-873	195	15	strategic	strategic	ADJ
fbem-873	195	16	map	map	NOUN
fbem-873	196	1	[	[	X
fbem-873	196	2	j	j	X
fbem-873	196	3	]	]	X
fbem-873	196	4	.	.	PUNCT
fbem-873	197	1	finance	finance	NOUN
fbem-873	197	2	and	and	CCONJ
fbem-873	197	3	accounting	account	VERB
fbem-873	197	4	monthly,2017(2	monthly,2017(2	PROPN
fbem-873	197	5	):	):	PUNCT
fbem-873	197	6	96	96	NUM
fbem-873	197	7	-	-	SYM
fbem-873	197	8	100	100	NUM
fbem-873	197	9	.	.	PUNCT
fbem-873	198	1	[	[	X
fbem-873	198	2	7	7	X
fbem-873	198	3	]	]	X
fbem-873	198	4	fan	fan	PROPN
fbem-873	198	5	j.	j.	PROPN
fbem-873	198	6	audit	audit	PROPN
fbem-873	198	7	research	research	NOUN
fbem-873	198	8	on	on	ADP
fbem-873	198	9	the	the	DET
fbem-873	198	10	implementation	implementation	NOUN
fbem-873	198	11	effect	effect	NOUN
fbem-873	198	12	of	of	ADP
fbem-873	198	13	targeted	target	VERB
fbem-873	198	14	poverty	poverty	NOUN
fbem-873	198	15	alleviation	alleviation	NOUN
fbem-873	198	16	policies	policy	NOUN
fbem-873	198	17	under	under	ADP
fbem-873	198	18	the	the	DET
fbem-873	198	19	"	"	PUNCT
fbem-873	198	20	four	four	NUM
fbem-873	198	21	-	-	PUNCT
fbem-873	198	22	dimensional	dimensional	ADJ
fbem-873	198	23	"	"	PUNCT
fbem-873	198	24	framework	framework	NOUN
fbem-873	198	25	-a	-a	PART
fbem-873	198	26	case	case	NOUN
fbem-873	198	27	study	study	NOUN
fbem-873	198	28	of	of	ADP
fbem-873	198	29	a	a	DET
fbem-873	198	30	province	province	NOUN
fbem-873	199	1	[	[	X
fbem-873	199	2	j	j	X
fbem-873	199	3	]	]	X
fbem-873	199	4	.	.	PUNCT
fbem-873	200	1	finance	finance	NOUN
fbem-873	200	2	and	and	CCONJ
fbem-873	200	3	accounting	account	VERB
fbem-873	200	4	communications,2020(21):124	communications,2020(21):124	PROPN
fbem-873	200	5	-	-	PUNCT
fbem-873	200	6	128	128	NUM
fbem-873	200	7	.	.	PUNCT
fbem-873	201	1	[	[	X
fbem-873	201	2	8	8	NUM
fbem-873	201	3	]	]	SYM
fbem-873	201	4	hu	hu	PROPN
fbem-873	201	5	yuntong	yuntong	PROPN
fbem-873	201	6	,	,	PUNCT
fbem-873	201	7	zhong	zhong	PROPN
fbem-873	201	8	linyu	linyu	PROPN
fbem-873	201	9	.	.	PUNCT
fbem-873	202	1	review	review	NOUN
fbem-873	202	2	and	and	CCONJ
fbem-873	202	3	prospect	prospect	NOUN
fbem-873	202	4	of	of	ADP
fbem-873	202	5	policy	policy	NOUN
fbem-873	202	6	tracking	tracking	NOUN
fbem-873	202	7	audit	audit	NOUN
fbem-873	202	8	research	research	NOUN
fbem-873	203	1	[	[	X
fbem-873	203	2	j	j	X
fbem-873	203	3	]	]	X
fbem-873	203	4	.	.	PUNCT
fbem-873	204	1	commercial	commercial	ADJ
fbem-873	204	2	accounting	accounting	NOUN
fbem-873	204	3	,	,	PUNCT
fbem-873	204	4	2020	2020	NUM
fbem-873	204	5	(	(	PUNCT
fbem-873	204	6	19	19	NUM
fbem-873	204	7	):	):	PUNCT
fbem-873	204	8	36	36	NUM
fbem-873	204	9	-	-	SYM
fbem-873	204	10	40	40	NUM
fbem-873	204	11	.	.	PUNCT
fbem-873	205	1	[	[	X
fbem-873	205	2	9	9	NUM
fbem-873	205	3	]	]	X
fbem-873	205	4	zhang	zhang	PROPN
fbem-873	205	5	ying	ying	PROPN
fbem-873	205	6	.	.	PUNCT
fbem-873	206	1	research	research	NOUN
fbem-873	206	2	on	on	ADP
fbem-873	206	3	the	the	DET
fbem-873	206	4	relationship	relationship	NOUN
fbem-873	206	5	between	between	ADP
fbem-873	206	6	policy	policy	NOUN
fbem-873	206	7	implementation	implementation	NOUN
fbem-873	206	8	audit	audit	NOUN
fbem-873	206	9	and	and	CCONJ
fbem-873	206	10	performance	performance	NOUN
fbem-873	206	11	audit	audit	NOUN
fbem-873	207	1	[	[	X
fbem-873	207	2	j	j	X
fbem-873	207	3	]	]	X
fbem-873	207	4	.	.	PUNCT
fbem-873	208	1	northern	northern	ADJ
fbem-873	208	2	economics	economic	NOUN
fbem-873	208	3	and	and	CCONJ
fbem-873	208	4	trade,2019(10):94	trade,2019(10):94	PROPN
fbem-873	208	5	-	-	PUNCT
fbem-873	208	6	95	95	NUM
fbem-873	208	7	.	.	PUNCT
fbem-873	209	1	[	[	X
fbem-873	209	2	10	10	NUM
fbem-873	209	3	]	]	X
fbem-873	209	4	peng	peng	PROPN
fbem-873	209	5	jiao	jiao	PROPN
fbem-873	209	6	jiao	jiao	PROPN
fbem-873	209	7	.	.	PUNCT
fbem-873	210	1	audit	audit	NOUN
fbem-873	210	2	research	research	NOUN
fbem-873	210	3	on	on	ADP
fbem-873	210	4	the	the	DET
fbem-873	210	5	implementation	implementation	NOUN
fbem-873	210	6	effect	effect	NOUN
fbem-873	210	7	of	of	ADP
fbem-873	210	8	national	national	ADJ
fbem-873	210	9	public	public	ADJ
fbem-873	210	10	policy	policy	NOUN
fbem-873	210	11	under	under	ADP
fbem-873	210	12	the	the	DET
fbem-873	210	13	background	background	NOUN
fbem-873	210	14	of	of	ADP
fbem-873	210	15	big	big	ADJ
fbem-873	210	16	data	datum	NOUN
fbem-873	211	1	[	[	X
fbem-873	211	2	j	j	X
fbem-873	211	3	]	]	X
fbem-873	211	4	.	.	PUNCT
fbem-873	212	1	finance	finance	NOUN
fbem-873	212	2	and	and	CCONJ
fbem-873	212	3	accounting	accounting	NOUN
fbem-873	212	4	bulletin,2019(13):77	bulletin,2019(13):77	PROPN
fbem-873	212	5	-	-	PUNCT
fbem-873	212	6	81	81	NUM
fbem-873	212	7	.	.	PUNCT
fbem-873	213	1	[	[	X
fbem-873	213	2	11	11	NUM
fbem-873	213	3	]	]	X
fbem-873	213	4	zheng	zheng	PROPN
fbem-873	213	5	weihong	weihong	PROPN
fbem-873	213	6	,	,	PUNCT
fbem-873	213	7	tu	tu	PROPN
fbem-873	213	8	guoqian	guoqian	PROPN
fbem-873	213	9	.	.	PUNCT
fbem-873	214	1	audit	audit	NOUN
fbem-873	214	2	of	of	ADP
fbem-873	214	3	policy	policy	NOUN
fbem-873	214	4	implementation	implementation	NOUN
fbem-873	214	5	effect	effect	NOUN
fbem-873	214	6	and	and	CCONJ
fbem-873	214	7	enterprise	enterprise	NOUN
fbem-873	214	8	innovation	innovation	NOUN
fbem-873	214	9	capability	capability	NOUN
fbem-873	214	10	improvement	improvement	NOUN
fbem-873	214	11	.	.	PUNCT
fbem-873	215	1	audit	audit	NOUN
fbem-873	215	2	research,2019	research,2019	VERB
fbem-873	215	3	(	(	PUNCT
fbem-873	215	4	5	5	NUM
fbem-873	215	5	)	)	PUNCT
fbem-873	215	6	:	:	PUNCT
fbem-873	215	7	49	49	NUM
fbem-873	215	8	-	-	SYM
fbem-873	215	9	58	58	NUM
fbem-873	215	10	.	.	PUNCT
fbem-873	216	1	[	[	X
fbem-873	216	2	12	12	NUM
fbem-873	216	3	]	]	X
fbem-873	216	4	lisa	lisa	PROPN
fbem-873	216	5	nabitz	nabitz	NOUN
fbem-873	216	6	,	,	PUNCT
fbem-873	216	7	simon	simon	PROPN
fbem-873	216	8	hirzel	hirzel	PROPN
fbem-873	216	9	.	.	PUNCT
fbem-873	217	1	transposing	transpose	VERB
fbem-873	217	2	the	the	DET
fbem-873	217	3	requirements	requirement	NOUN
fbem-873	217	4	of	of	ADP
fbem-873	217	5	the	the	DET
fbem-873	217	6	energy	energy	NOUN
fbem-873	217	7	efficiency	efficiency	NOUN
fbem-873	217	8	directive	directive	NOUN
fbem-873	217	9	on	on	ADP
fbem-873	217	10	mandatory	mandatory	ADJ
fbem-873	217	11	energy	energy	NOUN
fbem-873	217	12	audits	audits	NOUN
fbem-873	217	13	for	for	ADP
fbem-873	217	14	large	large	ADJ
fbem-873	217	15	companies	company	NOUN
fbem-873	217	16	:	:	PUNCT
fbem-873	217	17	a	a	DET
fbem-873	217	18	policy‐cycle‐based	policy‐cycle‐base	VERB
fbem-873	217	19	review	review	NOUN
fbem-873	217	20	of	of	ADP
fbem-873	217	21	the	the	DET
fbem-873	217	22	national	national	ADJ
fbem-873	217	23	implementation	implementation	NOUN
fbem-873	217	24	in	in	ADP
fbem-873	217	25	the	the	DET
fbem-873	217	26	eu-28	eu-28	ADJ
fbem-873	217	27	member	member	NOUN
fbem-873	217	28	states	state	NOUN
fbem-873	217	29	.	.	PUNCT
fbem-873	218	1	2019	2019	NUM
fbem-873	218	2	,	,	PUNCT
fbem-873	218	3	125:548	125:548	NUM
fbem-873	218	4	-	-	SYM
fbem-873	218	5	561	561	NUM
fbem-873	218	6	.	.	PUNCT
fbem-873	219	1	[	[	X
fbem-873	219	2	13	13	NUM
fbem-873	219	3	]	]	X
fbem-873	219	4	liu	liu	PROPN
fbem-873	219	5	l.	l.	PROPN
fbem-873	219	6	audit	audit	PROPN
fbem-873	219	7	comparison	comparison	NOUN
fbem-873	219	8	and	and	CCONJ
fbem-873	219	9	reference	reference	NOUN
fbem-873	219	10	of	of	ADP
fbem-873	219	11	policy	policy	NOUN
fbem-873	219	12	implementation	implementation	NOUN
fbem-873	219	13	effect	effect	NOUN
fbem-873	219	14	at	at	ADP
fbem-873	219	15	home	home	NOUN
fbem-873	219	16	and	and	CCONJ
fbem-873	219	17	abroad	abroad	ADV
fbem-873	220	1	[	[	X
fbem-873	220	2	j	j	X
fbem-873	220	3	]	]	X
fbem-873	220	4	.	.	PUNCT
fbem-873	221	1	finance	finance	NOUN
fbem-873	221	2	and	and	CCONJ
fbem-873	221	3	accounting	accounting	NOUN
fbem-873	221	4	,	,	PUNCT
fbem-873	221	5	2016	2016	NUM
fbem-873	221	6	(	(	PUNCT
fbem-873	221	7	19	19	NUM
fbem-873	221	8	):	):	PUNCT
fbem-873	221	9	63	63	NUM
fbem-873	221	10	-	-	SYM
fbem-873	221	11	64	64	NUM
fbem-873	221	12	.	.	PUNCT
fbem-873	222	1	[	[	X
fbem-873	222	2	14	14	NUM
fbem-873	222	3	]	]	X
fbem-873	222	4	cai	cai	X
fbem-873	222	5	chun	chun	PROPN
fbem-873	222	6	,	,	PUNCT
fbem-873	222	7	tang	tang	PROPN
fbem-873	222	8	kaitao	kaitao	PROPN
fbem-873	222	9	,	,	PUNCT
fbem-873	222	10	liu	liu	PROPN
fbem-873	222	11	yuyu	yuyu	PROPN
fbem-873	222	12	.	.	PUNCT
fbem-873	223	1	audit	audit	NOUN
fbem-873	223	2	research	research	NOUN
fbem-873	223	3	,	,	PUNCT
fbem-873	223	4	2016(04	2016(04	NUM
fbem-873	223	5	):	):	PUNCT
fbem-873	223	6	35	35	NUM
fbem-873	223	7	-	-	SYM
fbem-873	223	8	39	39	NUM
fbem-873	223	9	.	.	PUNCT
fbem-873	224	1	[	[	X
fbem-873	224	2	15	15	NUM
fbem-873	224	3	]	]	X
fbem-873	224	4	liu	liu	PROPN
fbem-873	224	5	l.	l.	PROPN
fbem-873	224	6	the	the	DET
fbem-873	224	7	defects	defect	NOUN
fbem-873	224	8	and	and	CCONJ
fbem-873	224	9	future	future	ADJ
fbem-873	224	10	research	research	NOUN
fbem-873	224	11	direction	direction	NOUN
fbem-873	224	12	of	of	ADP
fbem-873	224	13	audit	audit	NOUN
fbem-873	224	14	of	of	ADP
fbem-873	224	15	policy	policy	NOUN
fbem-873	224	16	implementation	implementation	NOUN
fbem-873	224	17	effect	effect	NOUN
fbem-873	224	18	in	in	ADP
fbem-873	224	19	china	china	PROPN
fbem-873	225	1	[	[	X
fbem-873	225	2	j	j	X
fbem-873	225	3	]	]	X
fbem-873	225	4	.	.	PUNCT
fbem-873	226	1	journal	journal	PROPN
fbem-873	226	2	of	of	ADP
fbem-873	226	3	shijiazhuang	shijiazhuang	PROPN
fbem-873	226	4	university	university	PROPN
fbem-873	226	5	of	of	ADP
fbem-873	226	6	economics	economic	NOUN
fbem-873	226	7	,	,	PUNCT
fbem-873	226	8	2016(03	2016(03	NUM
fbem-873	226	9	):	):	PUNCT
fbem-873	226	10	97	97	NUM
fbem-873	226	11	-	-	SYM
fbem-873	226	12	99	99	NUM
fbem-873	226	13	.	.	PUNCT