id	sid	tid	token	lemma	pos
fbem-8993	1	1	frontiers	frontier	NOUN
fbem-8993	1	2	in	in	ADP
fbem-8993	1	3	business	business	NOUN
fbem-8993	1	4	,	,	PUNCT
fbem-8993	1	5	economics	economic	NOUN
fbem-8993	1	6	and	and	CCONJ
fbem-8993	1	7	management	management	NOUN
fbem-8993	1	8	issn	issn	PROPN
fbem-8993	1	9	:	:	PUNCT
fbem-8993	1	10	2766	2766	NUM
fbem-8993	1	11	-	-	PUNCT
fbem-8993	1	12	824x	824x	NUM
fbem-8993	1	13	|	|	ADJ
fbem-8993	1	14	vol	vol	NOUN
fbem-8993	1	15	.	.	PROPN
fbem-8993	2	1	9	9	NUM
fbem-8993	2	2	,	,	PUNCT
fbem-8993	2	3	no	no	INTJ
fbem-8993	2	4	.	.	NOUN
fbem-8993	2	5	2	2	NUM
fbem-8993	2	6	,	,	PUNCT
fbem-8993	2	7	2023	2023	NUM
fbem-8993	2	8	34	34	NUM
fbem-8993	2	9	analysis	analysis	NOUN
fbem-8993	2	10	of	of	ADP
fbem-8993	2	11	financial	financial	ADJ
fbem-8993	2	12	fraud	fraud	NOUN
fbem-8993	2	13	cases	case	NOUN
fbem-8993	2	14	based	base	VERB
fbem-8993	2	15	on	on	ADP
fbem-8993	2	16	fraud	fraud	NOUN
fbem-8993	2	17	triangle	triangle	NOUN
fbem-8993	2	18	theory	theory	NOUN
fbem-8993	2	19	-a	-a	PART
fbem-8993	2	20	case	case	NOUN
fbem-8993	2	21	study	study	NOUN
fbem-8993	2	22	of	of	ADP
fbem-8993	2	23	blue	blue	ADJ
fbem-8993	2	24	mountain	mountain	NOUN
fbem-8993	2	25	technology	technology	NOUN
fbem-8993	2	26	yuxian	yuxian	ADJ
fbem-8993	2	27	zuo	zuo	PROPN
fbem-8993	2	28	,	,	PUNCT
fbem-8993	2	29	he	he	PRON
fbem-8993	2	30	liu	liu	PROPN
fbem-8993	2	31	,	,	PUNCT
fbem-8993	2	32	liankun	liankun	PROPN
fbem-8993	2	33	chen	chen	PROPN
fbem-8993	2	34	sichuan	sichuan	PROPN
fbem-8993	2	35	university	university	PROPN
fbem-8993	2	36	of	of	ADP
fbem-8993	2	37	science	science	PROPN
fbem-8993	2	38	&	&	CCONJ
fbem-8993	2	39	engineering	engineering	PROPN
fbem-8993	2	40	,	,	PUNCT
fbem-8993	2	41	zigong	zigong	PROPN
fbem-8993	2	42	643000	643000	NUM
fbem-8993	2	43	,	,	PUNCT
fbem-8993	2	44	china	china	PROPN
fbem-8993	2	45	abstract	abstract	PROPN
fbem-8993	2	46	:	:	PUNCT
fbem-8993	2	47	in	in	ADP
fbem-8993	2	48	recent	recent	ADJ
fbem-8993	2	49	years	year	NOUN
fbem-8993	2	50	,	,	PUNCT
fbem-8993	2	51	the	the	DET
fbem-8993	2	52	frequent	frequent	ADJ
fbem-8993	2	53	occurrence	occurrence	NOUN
fbem-8993	2	54	of	of	ADP
fbem-8993	2	55	financial	financial	ADJ
fbem-8993	2	56	fraud	fraud	NOUN
fbem-8993	2	57	in	in	ADP
fbem-8993	2	58	listed	list	VERB
fbem-8993	2	59	companies	company	NOUN
fbem-8993	2	60	has	have	AUX
fbem-8993	2	61	caused	cause	VERB
fbem-8993	2	62	a	a	DET
fbem-8993	2	63	huge	huge	ADJ
fbem-8993	2	64	impact	impact	NOUN
fbem-8993	2	65	on	on	ADP
fbem-8993	2	66	enterprises	enterprise	NOUN
fbem-8993	2	67	and	and	CCONJ
fbem-8993	2	68	investors.in	investors.in	PRON
fbem-8993	2	69	this	this	DET
fbem-8993	2	70	paper	paper	NOUN
fbem-8993	2	71	,	,	PUNCT
fbem-8993	2	72	beijing	beijing	PROPN
fbem-8993	2	73	blue	blue	PROPN
fbem-8993	2	74	mountain	mountain	PROPN
fbem-8993	2	75	technology	technology	PROPN
fbem-8993	2	76	co.	co.	PROPN
fbem-8993	2	77	,	,	PUNCT
fbem-8993	2	78	ltd	ltd	PROPN
fbem-8993	2	79	.	.	PROPN
fbem-8993	3	1	(	(	PUNCT
fbem-8993	3	2	hereinafter	hereinafter	NOUN
fbem-8993	3	3	referred	refer	VERB
fbem-8993	3	4	to	to	ADP
fbem-8993	3	5	as	as	ADP
fbem-8993	3	6	"	"	PUNCT
fbem-8993	3	7	blue	blue	ADJ
fbem-8993	3	8	mountain	mountain	NOUN
fbem-8993	3	9	technology	technology	NOUN
fbem-8993	3	10	"	"	PUNCT
fbem-8993	3	11	)	)	PUNCT
fbem-8993	3	12	as	as	ADP
fbem-8993	3	13	an	an	DET
fbem-8993	3	14	example	example	NOUN
fbem-8993	3	15	,	,	PUNCT
fbem-8993	3	16	through	through	ADP
fbem-8993	3	17	the	the	DET
fbem-8993	3	18	fraud	fraud	NOUN
fbem-8993	3	19	triangle	triangle	NOUN
fbem-8993	3	20	theory	theory	NOUN
fbem-8993	3	21	,	,	PUNCT
fbem-8993	3	22	from	from	ADP
fbem-8993	3	23	the	the	DET
fbem-8993	3	24	pressure	pressure	NOUN
fbem-8993	3	25	,	,	PUNCT
fbem-8993	3	26	opportunity	opportunity	NOUN
fbem-8993	3	27	,	,	PUNCT
fbem-8993	3	28	excuse	excuse	VERB
fbem-8993	3	29	three	three	NUM
fbem-8993	3	30	aspects	aspect	NOUN
fbem-8993	3	31	of	of	ADP
fbem-8993	3	32	in	in	ADP
fbem-8993	3	33	-	-	PUNCT
fbem-8993	3	34	depth	depth	NOUN
fbem-8993	3	35	analysis	analysis	NOUN
fbem-8993	3	36	of	of	ADP
fbem-8993	3	37	the	the	DET
fbem-8993	3	38	financial	financial	ADJ
fbem-8993	3	39	fraud	fraud	NOUN
fbem-8993	3	40	of	of	ADP
fbem-8993	3	41	blue	blue	ADJ
fbem-8993	3	42	mountain	mountain	NOUN
fbem-8993	3	43	technology	technology	NOUN
fbem-8993	3	44	motivation	motivation	NOUN
fbem-8993	3	45	,	,	PUNCT
fbem-8993	3	46	and	and	CCONJ
fbem-8993	3	47	put	put	VERB
fbem-8993	3	48	forward	forward	ADV
fbem-8993	3	49	targeted	target	VERB
fbem-8993	3	50	preventive	preventive	ADJ
fbem-8993	3	51	measures	measure	NOUN
fbem-8993	3	52	.	.	PUNCT
fbem-8993	4	1	keywords	keyword	NOUN
fbem-8993	4	2	:	:	PUNCT
fbem-8993	4	3	blue	blue	ADJ
fbem-8993	4	4	mountain	mountain	NOUN
fbem-8993	4	5	technology	technology	NOUN
fbem-8993	4	6	,	,	PUNCT
fbem-8993	4	7	fraud	fraud	NOUN
fbem-8993	4	8	triangle	triangle	NOUN
fbem-8993	4	9	theory	theory	NOUN
fbem-8993	4	10	,	,	PUNCT
fbem-8993	4	11	financial	financial	ADJ
fbem-8993	4	12	fraud	fraud	NOUN
fbem-8993	4	13	.	.	PUNCT
fbem-8993	5	1	1	1	X
fbem-8993	5	2	.	.	X
fbem-8993	5	3	financial	financial	ADJ
fbem-8993	5	4	fraud	fraud	NOUN
fbem-8993	5	5	and	and	CCONJ
fbem-8993	5	6	fraud	fraud	NOUN
fbem-8993	5	7	triangle	triangle	NOUN
fbem-8993	5	8	theory	theory	NOUN
fbem-8993	5	9	1.1	1.1	NUM
fbem-8993	5	10	.	.	PUNCT
fbem-8993	6	1	financial	financial	ADJ
fbem-8993	6	2	fraud	fraud	PROPN
fbem-8993	6	3	financial	financial	PROPN
fbem-8993	6	4	fraud	fraud	NOUN
fbem-8993	6	5	refers	refer	VERB
fbem-8993	6	6	to	to	ADP
fbem-8993	6	7	that	that	DET
fbem-8993	6	8	enterprises	enterprise	NOUN
fbem-8993	6	9	intentionally	intentionally	ADV
fbem-8993	6	10	alter	alter	VERB
fbem-8993	6	11	the	the	DET
fbem-8993	6	12	data	datum	NOUN
fbem-8993	6	13	or	or	CCONJ
fbem-8993	6	14	notes	note	NOUN
fbem-8993	6	15	listed	list	VERB
fbem-8993	6	16	in	in	ADP
fbem-8993	6	17	financial	financial	ADJ
fbem-8993	6	18	statements	statement	NOUN
fbem-8993	6	19	in	in	ADP
fbem-8993	6	20	order	order	NOUN
fbem-8993	6	21	to	to	PART
fbem-8993	6	22	deceive	deceive	VERB
fbem-8993	6	23	the	the	DET
fbem-8993	6	24	users	user	NOUN
fbem-8993	6	25	of	of	ADP
fbem-8993	6	26	financial	financial	ADJ
fbem-8993	6	27	reports	report	NOUN
fbem-8993	6	28	.	.	PUNCT
fbem-8993	7	1	financial	financial	ADJ
fbem-8993	7	2	report	report	NOUN
fbem-8993	7	3	fraud	fraud	NOUN
fbem-8993	7	4	includes	include	VERB
fbem-8993	7	5	forgery	forgery	NOUN
fbem-8993	7	6	,	,	PUNCT
fbem-8993	7	7	fabrication	fabrication	NOUN
fbem-8993	7	8	and	and	CCONJ
fbem-8993	7	9	falsification	falsification	NOUN
fbem-8993	7	10	of	of	ADP
fbem-8993	7	11	the	the	DET
fbem-8993	7	12	financial	financial	ADJ
fbem-8993	7	13	statements	statement	NOUN
fbem-8993	7	14	of	of	ADP
fbem-8993	7	15	the	the	DET
fbem-8993	7	16	voucher	voucher	ADJ
fbem-8993	7	17	data	datum	NOUN
fbem-8993	7	18	and	and	CCONJ
fbem-8993	7	19	other	other	ADJ
fbem-8993	7	20	behaviors	behavior	NOUN
fbem-8993	7	21	.	.	PUNCT
fbem-8993	8	1	internal	internal	ADJ
fbem-8993	8	2	control	control	NOUN
fbem-8993	8	3	defects	defect	NOUN
fbem-8993	8	4	,	,	PUNCT
fbem-8993	8	5	frequent	frequent	ADJ
fbem-8993	8	6	related	relate	VERB
fbem-8993	8	7	transactions	transaction	NOUN
fbem-8993	8	8	,	,	PUNCT
fbem-8993	8	9	frequent	frequent	ADJ
fbem-8993	8	10	management	management	NOUN
fbem-8993	8	11	changes	change	NOUN
fbem-8993	8	12	,	,	PUNCT
fbem-8993	8	13	excessive	excessive	ADJ
fbem-8993	8	14	concentration	concentration	NOUN
fbem-8993	8	15	of	of	ADP
fbem-8993	8	16	equity	equity	NOUN
fbem-8993	8	17	are	be	AUX
fbem-8993	8	18	the	the	DET
fbem-8993	8	19	main	main	ADJ
fbem-8993	8	20	manifestations	manifestation	NOUN
fbem-8993	8	21	of	of	ADP
fbem-8993	8	22	corporate	corporate	ADJ
fbem-8993	8	23	financial	financial	ADJ
fbem-8993	8	24	fraud	fraud	NOUN
fbem-8993	8	25	.	.	PUNCT
fbem-8993	9	1	1.2	1.2	NUM
fbem-8993	9	2	.	.	PUNCT
fbem-8993	9	3	fraud	fraud	NOUN
fbem-8993	9	4	triangle	triangle	PROPN
fbem-8993	9	5	theory	theory	NOUN
fbem-8993	9	6	fraud	fraud	NOUN
fbem-8993	9	7	triangle	triangle	NOUN
fbem-8993	9	8	theory	theory	NOUN
fbem-8993	9	9	mainly	mainly	ADV
fbem-8993	9	10	refers	refer	VERB
fbem-8993	9	11	to	to	ADP
fbem-8993	9	12	the	the	DET
fbem-8993	9	13	enterprise	enterprise	NOUN
fbem-8993	9	14	with	with	ADP
fbem-8993	9	15	pressure	pressure	NOUN
fbem-8993	9	16	factors	factor	NOUN
fbem-8993	9	17	and	and	CCONJ
fbem-8993	9	18	opportunity	opportunity	NOUN
fbem-8993	9	19	factors	factor	NOUN
fbem-8993	9	20	and	and	CCONJ
fbem-8993	9	21	excuse	excuse	VERB
fbem-8993	9	22	factors	factor	NOUN
fbem-8993	9	23	to	to	PART
fbem-8993	9	24	achieve	achieve	VERB
fbem-8993	9	25	financial	financial	ADJ
fbem-8993	9	26	fraud	fraud	NOUN
fbem-8993	9	27	,	,	PUNCT
fbem-8993	9	28	the	the	DET
fbem-8993	9	29	relationship	relationship	NOUN
fbem-8993	9	30	between	between	ADP
fbem-8993	9	31	the	the	DET
fbem-8993	9	32	three	three	NUM
fbem-8993	9	33	is	be	AUX
fbem-8993	9	34	mutual	mutual	ADJ
fbem-8993	9	35	,	,	PUNCT
fbem-8993	9	36	the	the	DET
fbem-8993	9	37	pressure	pressure	NOUN
fbem-8993	9	38	can	can	AUX
fbem-8993	9	39	be	be	AUX
fbem-8993	9	40	understood	understand	VERB
fbem-8993	9	41	as	as	ADP
fbem-8993	9	42	the	the	DET
fbem-8993	9	43	enterprise	enterprise	NOUN
fbem-8993	9	44	input	input	NOUN
fbem-8993	9	45	financial	financial	ADJ
fbem-8993	9	46	fraud	fraud	NOUN
fbem-8993	9	47	motivation	motivation	NOUN
fbem-8993	9	48	,	,	PUNCT
fbem-8993	9	49	can	can	AUX
fbem-8993	9	50	be	be	AUX
fbem-8993	9	51	understood	understand	VERB
fbem-8993	9	52	as	as	ADP
fbem-8993	9	53	the	the	DET
fbem-8993	9	54	opportunity	opportunity	NOUN
fbem-8993	9	55	to	to	PART
fbem-8993	9	56	implement	implement	VERB
fbem-8993	9	57	financial	financial	ADJ
fbem-8993	9	58	fraud	fraud	NOUN
fbem-8993	9	59	conditions	condition	NOUN
fbem-8993	9	60	,	,	PUNCT
fbem-8993	9	61	excuse	excuse	NOUN
fbem-8993	9	62	is	be	AUX
fbem-8993	9	63	self	self	NOUN
fbem-8993	9	64	-	-	PUNCT
fbem-8993	9	65	rationalization	rationalization	NOUN
fbem-8993	9	66	excuse	excuse	NOUN
fbem-8993	9	67	,	,	PUNCT
fbem-8993	9	68	its	its	PRON
fbem-8993	9	69	essence	essence	NOUN
fbem-8993	9	70	is	be	AUX
fbem-8993	9	71	the	the	DET
fbem-8993	9	72	lack	lack	NOUN
fbem-8993	9	73	of	of	ADP
fbem-8993	9	74	loyalty	loyalty	NOUN
fbem-8993	9	75	,	,	PUNCT
fbem-8993	9	76	to	to	PART
fbem-8993	9	77	find	find	VERB
fbem-8993	9	78	a	a	DET
fbem-8993	9	79	more	more	ADV
fbem-8993	9	80	reasonable	reasonable	ADJ
fbem-8993	9	81	explanation	explanation	NOUN
fbem-8993	9	82	for	for	ADP
fbem-8993	9	83	their	their	PRON
fbem-8993	9	84	forgery	forgery	NOUN
fbem-8993	9	85	.	.	PUNCT
fbem-8993	10	1	1.2.1	1.2.1	NUM
fbem-8993	10	2	.	.	PUNCT
fbem-8993	10	3	pressure	pressure	NOUN
fbem-8993	10	4	factors	factor	NOUN
fbem-8993	10	5	.	.	PUNCT
fbem-8993	11	1	often	often	ADV
fbem-8993	11	2	,	,	PUNCT
fbem-8993	11	3	stress	stress	NOUN
fbem-8993	11	4	comes	come	VERB
fbem-8993	11	5	from	from	ADP
fbem-8993	11	6	a	a	DET
fbem-8993	11	7	combination	combination	NOUN
fbem-8993	11	8	of	of	ADP
fbem-8993	11	9	internal	internal	ADJ
fbem-8993	11	10	and	and	CCONJ
fbem-8993	11	11	external	external	ADJ
fbem-8993	11	12	factors.internal	factors.internal	ADJ
fbem-8993	11	13	pressure	pressure	NOUN
fbem-8993	11	14	refers	refer	VERB
fbem-8993	11	15	to	to	ADP
fbem-8993	11	16	the	the	DET
fbem-8993	11	17	financial	financial	ADJ
fbem-8993	11	18	situation	situation	NOUN
fbem-8993	11	19	of	of	ADP
fbem-8993	11	20	the	the	DET
fbem-8993	11	21	enterprise	enterprise	NOUN
fbem-8993	11	22	is	be	AUX
fbem-8993	11	23	difficult	difficult	ADJ
fbem-8993	11	24	at	at	ADP
fbem-8993	11	25	the	the	DET
fbem-8993	11	26	same	same	ADJ
fbem-8993	11	27	time	time	NOUN
fbem-8993	11	28	the	the	DET
fbem-8993	11	29	operating	operate	VERB
fbem-8993	11	30	condition	condition	NOUN
fbem-8993	11	31	is	be	AUX
fbem-8993	11	32	poor	poor	ADJ
fbem-8993	11	33	,	,	PUNCT
fbem-8993	11	34	leading	lead	VERB
fbem-8993	11	35	to	to	ADP
fbem-8993	11	36	the	the	DET
fbem-8993	11	37	break	break	NOUN
fbem-8993	11	38	of	of	ADP
fbem-8993	11	39	the	the	DET
fbem-8993	11	40	enterprise	enterprise	NOUN
fbem-8993	11	41	capital	capital	NOUN
fbem-8993	11	42	chain	chain	NOUN
fbem-8993	11	43	,	,	PUNCT
fbem-8993	11	44	and	and	CCONJ
fbem-8993	11	45	the	the	DET
fbem-8993	11	46	enterprise	enterprise	NOUN
fbem-8993	11	47	is	be	AUX
fbem-8993	11	48	in	in	ADP
fbem-8993	11	49	urgent	urgent	ADJ
fbem-8993	11	50	need	need	NOUN
fbem-8993	11	51	of	of	ADP
fbem-8993	11	52	development	development	NOUN
fbem-8993	11	53	,	,	PUNCT
fbem-8993	11	54	will	will	AUX
fbem-8993	11	55	have	have	VERB
fbem-8993	11	56	the	the	DET
fbem-8993	11	57	motivation	motivation	NOUN
fbem-8993	11	58	to	to	PART
fbem-8993	11	59	implement	implement	VERB
fbem-8993	11	60	financial	financial	ADJ
fbem-8993	11	61	fraud.the	fraud.the	DET
fbem-8993	11	62	external	external	ADJ
fbem-8993	11	63	pressure	pressure	NOUN
fbem-8993	11	64	usually	usually	ADV
fbem-8993	11	65	comes	come	VERB
fbem-8993	11	66	from	from	ADP
fbem-8993	11	67	the	the	DET
fbem-8993	11	68	capital	capital	NOUN
fbem-8993	11	69	market	market	NOUN
fbem-8993	11	70	.	.	PUNCT
fbem-8993	12	1	if	if	SCONJ
fbem-8993	12	2	enterprises	enterprise	NOUN
fbem-8993	12	3	want	want	VERB
fbem-8993	12	4	to	to	PART
fbem-8993	12	5	further	far	ADV
fbem-8993	12	6	develop	develop	VERB
fbem-8993	12	7	in	in	ADP
fbem-8993	12	8	the	the	DET
fbem-8993	12	9	capital	capital	NOUN
fbem-8993	12	10	market	market	NOUN
fbem-8993	12	11	,	,	PUNCT
fbem-8993	12	12	they	they	PRON
fbem-8993	12	13	are	be	AUX
fbem-8993	12	14	in	in	ADP
fbem-8993	12	15	urgent	urgent	ADJ
fbem-8993	12	16	need	need	NOUN
fbem-8993	12	17	of	of	ADP
fbem-8993	12	18	a	a	DET
fbem-8993	12	19	large	large	ADJ
fbem-8993	12	20	amount	amount	NOUN
fbem-8993	12	21	of	of	ADP
fbem-8993	12	22	financing	financing	NOUN
fbem-8993	12	23	.	.	PUNCT
fbem-8993	13	1	however	however	ADV
fbem-8993	13	2	,	,	PUNCT
fbem-8993	13	3	due	due	ADP
fbem-8993	13	4	to	to	ADP
fbem-8993	13	5	the	the	DET
fbem-8993	13	6	poor	poor	ADJ
fbem-8993	13	7	financial	financial	ADJ
fbem-8993	13	8	operation	operation	NOUN
fbem-8993	13	9	condition	condition	NOUN
fbem-8993	13	10	,	,	PUNCT
fbem-8993	13	11	it	it	PRON
fbem-8993	13	12	is	be	AUX
fbem-8993	13	13	difficult	difficult	ADJ
fbem-8993	13	14	to	to	PART
fbem-8993	13	15	obtain	obtain	VERB
fbem-8993	13	16	financing	financing	NOUN
fbem-8993	13	17	,	,	PUNCT
fbem-8993	13	18	which	which	PRON
fbem-8993	13	19	greatly	greatly	ADV
fbem-8993	13	20	increases	increase	VERB
fbem-8993	13	21	the	the	DET
fbem-8993	13	22	possibility	possibility	NOUN
fbem-8993	13	23	of	of	ADP
fbem-8993	13	24	enterprise	enterprise	NOUN
fbem-8993	13	25	fraud	fraud	NOUN
fbem-8993	13	26	.	.	PUNCT
fbem-8993	14	1	1.2.2	1.2.2	X
fbem-8993	14	2	.	.	PUNCT
fbem-8993	14	3	opportunity	opportunity	NOUN
fbem-8993	14	4	factor	factor	NOUN
fbem-8993	14	5	.	.	PUNCT
fbem-8993	15	1	enterprise	enterprise	NOUN
fbem-8993	15	2	internal	internal	ADJ
fbem-8993	15	3	opportunities	opportunity	NOUN
fbem-8993	15	4	usually	usually	ADV
fbem-8993	15	5	refer	refer	VERB
fbem-8993	15	6	to	to	ADP
fbem-8993	15	7	the	the	DET
fbem-8993	15	8	ownership	ownership	NOUN
fbem-8993	15	9	structure	structure	NOUN
fbem-8993	15	10	is	be	AUX
fbem-8993	15	11	not	not	PART
fbem-8993	15	12	reasonable	reasonable	ADJ
fbem-8993	15	13	,	,	PUNCT
fbem-8993	15	14	the	the	DET
fbem-8993	15	15	internal	internal	ADJ
fbem-8993	15	16	control	control	NOUN
fbem-8993	15	17	system	system	NOUN
fbem-8993	15	18	in	in	ADP
fbem-8993	15	19	a	a	DET
fbem-8993	15	20	vacuum	vacuum	NOUN
fbem-8993	15	21	,	,	PUNCT
fbem-8993	15	22	the	the	DET
fbem-8993	15	23	professional	professional	ADJ
fbem-8993	15	24	quality	quality	NOUN
fbem-8993	15	25	of	of	ADP
fbem-8993	15	26	financial	financial	ADJ
fbem-8993	15	27	personnel	personnel	NOUN
fbem-8993	15	28	is	be	AUX
fbem-8993	15	29	not	not	PART
fbem-8993	15	30	enough	enough	ADJ
fbem-8993	15	31	,	,	PUNCT
fbem-8993	15	32	internal	internal	ADJ
fbem-8993	15	33	audit	audit	NOUN
fbem-8993	15	34	system	system	NOUN
fbem-8993	15	35	loopholes	loophole	NOUN
fbem-8993	15	36	and	and	CCONJ
fbem-8993	15	37	other	other	ADJ
fbem-8993	15	38	aspects	aspect	NOUN
fbem-8993	15	39	of	of	ADP
fbem-8993	15	40	the	the	DET
fbem-8993	15	41	enterprise	enterprise	NOUN
fbem-8993	15	42	caused	cause	VERB
fbem-8993	15	43	by	by	ADP
fbem-8993	15	44	the	the	DET
fbem-8993	15	45	conditions	condition	NOUN
fbem-8993	15	46	of	of	ADP
fbem-8993	15	47	fraud	fraud	NOUN
fbem-8993	15	48	.	.	PUNCT
fbem-8993	16	1	external	external	ADJ
fbem-8993	16	2	opportunities	opportunity	NOUN
fbem-8993	16	3	usually	usually	ADV
fbem-8993	16	4	refer	refer	VERB
fbem-8993	16	5	to	to	ADP
fbem-8993	16	6	the	the	DET
fbem-8993	16	7	existence	existence	NOUN
fbem-8993	16	8	of	of	ADP
fbem-8993	16	9	audit	audit	NOUN
fbem-8993	16	10	loopholes	loophole	NOUN
fbem-8993	16	11	in	in	ADP
fbem-8993	16	12	external	external	ADJ
fbem-8993	16	13	audit	audit	NOUN
fbem-8993	16	14	institutions	institution	NOUN
fbem-8993	16	15	,	,	PUNCT
fbem-8993	16	16	adverse	adverse	ADJ
fbem-8993	16	17	supervision	supervision	NOUN
fbem-8993	16	18	by	by	ADP
fbem-8993	16	19	external	external	ADJ
fbem-8993	16	20	regulators	regulator	NOUN
fbem-8993	16	21	,	,	PUNCT
fbem-8993	16	22	and	and	CCONJ
fbem-8993	16	23	imperfect	imperfect	ADJ
fbem-8993	16	24	capital	capital	NOUN
fbem-8993	16	25	market	market	NOUN
fbem-8993	16	26	system	system	NOUN
fbem-8993	16	27	.	.	PUNCT
fbem-8993	17	1	1.2.3	1.2.3	X
fbem-8993	17	2	.	.	PUNCT
fbem-8993	17	3	excuse	excuse	NOUN
fbem-8993	17	4	factor	factor	NOUN
fbem-8993	17	5	.	.	PUNCT
fbem-8993	18	1	it	it	PRON
fbem-8993	18	2	refers	refer	VERB
fbem-8993	18	3	to	to	ADP
fbem-8993	18	4	the	the	DET
fbem-8993	18	5	financial	financial	ADJ
fbem-8993	18	6	personnel	personnel	NOUN
fbem-8993	18	7	under	under	ADP
fbem-8993	18	8	the	the	DET
fbem-8993	18	9	pressure	pressure	NOUN
fbem-8993	18	10	of	of	ADP
fbem-8993	18	11	fraud	fraud	NOUN
fbem-8993	18	12	,	,	PUNCT
fbem-8993	18	13	find	find	VERB
fbem-8993	18	14	the	the	DET
fbem-8993	18	15	appropriate	appropriate	ADJ
fbem-8993	18	16	opportunity	opportunity	NOUN
fbem-8993	18	17	,	,	PUNCT
fbem-8993	18	18	find	find	VERB
fbem-8993	18	19	a	a	DET
fbem-8993	18	20	reasonable	reasonable	ADJ
fbem-8993	18	21	excuse	excuse	NOUN
fbem-8993	18	22	,	,	PUNCT
fbem-8993	18	23	the	the	DET
fbem-8993	18	24	implementation	implementation	NOUN
fbem-8993	18	25	of	of	ADP
fbem-8993	18	26	financial	financial	ADJ
fbem-8993	18	27	fraud.the	fraud.the	DET
fbem-8993	18	28	usual	usual	ADJ
fbem-8993	18	29	rationalized	rationalized	ADJ
fbem-8993	18	30	excuses	excuse	NOUN
fbem-8993	18	31	are	be	AUX
fbem-8993	18	32	:	:	PUNCT
fbem-8993	18	33	everything	everything	PRON
fbem-8993	18	34	is	be	AUX
fbem-8993	18	35	done	do	VERB
fbem-8993	18	36	for	for	ADP
fbem-8993	18	37	the	the	DET
fbem-8993	18	38	long	long	ADJ
fbem-8993	18	39	-	-	PUNCT
fbem-8993	18	40	term	term	NOUN
fbem-8993	18	41	development	development	NOUN
fbem-8993	18	42	of	of	ADP
fbem-8993	18	43	the	the	DET
fbem-8993	18	44	company	company	NOUN
fbem-8993	18	45	,	,	PUNCT
fbem-8993	18	46	in	in	ADP
fbem-8993	18	47	order	order	NOUN
fbem-8993	18	48	to	to	PART
fbem-8993	18	49	maintain	maintain	VERB
fbem-8993	18	50	the	the	DET
fbem-8993	18	51	company	company	NOUN
fbem-8993	18	52	's	's	PART
fbem-8993	18	53	motives	motive	NOUN
fbem-8993	18	54	and	and	CCONJ
fbem-8993	18	55	ignore	ignore	VERB
fbem-8993	18	56	ethics	ethic	NOUN
fbem-8993	18	57	,	,	PUNCT
fbem-8993	18	58	and	and	CCONJ
fbem-8993	18	59	in	in	ADP
fbem-8993	18	60	the	the	DET
fbem-8993	18	61	capital	capital	NOUN
fbem-8993	18	62	market	market	NOUN
fbem-8993	18	63	supervision	supervision	NOUN
fbem-8993	18	64	loopholes	loophole	NOUN
fbem-8993	18	65	,	,	PUNCT
fbem-8993	18	66	financial	financial	ADJ
fbem-8993	18	67	personnel	personnel	NOUN
fbem-8993	18	68	have	have	VERB
fbem-8993	18	69	the	the	DET
fbem-8993	18	70	opportunity	opportunity	NOUN
fbem-8993	18	71	to	to	PART
fbem-8993	18	72	follow	follow	VERB
fbem-8993	18	73	.	.	PUNCT
fbem-8993	19	1	when	when	SCONJ
fbem-8993	19	2	the	the	DET
fbem-8993	19	3	three	three	NUM
fbem-8993	19	4	elements	element	NOUN
fbem-8993	19	5	of	of	ADP
fbem-8993	19	6	opportunity	opportunity	NOUN
fbem-8993	19	7	,	,	PUNCT
fbem-8993	19	8	motivation	motivation	NOUN
fbem-8993	19	9	and	and	CCONJ
fbem-8993	19	10	rationalization	rationalization	NOUN
fbem-8993	19	11	exist	exist	VERB
fbem-8993	19	12	at	at	ADP
fbem-8993	19	13	the	the	DET
fbem-8993	19	14	same	same	ADJ
fbem-8993	19	15	time	time	NOUN
fbem-8993	19	16	,	,	PUNCT
fbem-8993	19	17	it	it	PRON
fbem-8993	19	18	will	will	AUX
fbem-8993	19	19	form	form	VERB
fbem-8993	19	20	a	a	DET
fbem-8993	19	21	"	"	PUNCT
fbem-8993	19	22	fraud	fraud	NOUN
fbem-8993	19	23	triangle	triangle	NOUN
fbem-8993	19	24	"	"	PUNCT
fbem-8993	19	25	,	,	PUNCT
fbem-8993	19	26	inducing	induce	VERB
fbem-8993	19	27	individuals	individual	NOUN
fbem-8993	19	28	or	or	CCONJ
fbem-8993	19	29	enterprises	enterprise	NOUN
fbem-8993	19	30	to	to	PART
fbem-8993	19	31	commit	commit	VERB
fbem-8993	19	32	fraud.therefore	fraud.therefore	NOUN
fbem-8993	19	33	,	,	PUNCT
fbem-8993	19	34	in	in	ADP
fbem-8993	19	35	terms	term	NOUN
fbem-8993	19	36	of	of	ADP
fbem-8993	19	37	preventing	prevent	VERB
fbem-8993	19	38	fraud	fraud	NOUN
fbem-8993	19	39	,	,	PUNCT
fbem-8993	19	40	it	it	PRON
fbem-8993	19	41	is	be	AUX
fbem-8993	19	42	not	not	PART
fbem-8993	19	43	only	only	ADV
fbem-8993	19	44	necessary	necessary	ADJ
fbem-8993	19	45	to	to	PART
fbem-8993	19	46	strengthen	strengthen	VERB
fbem-8993	19	47	internal	internal	ADJ
fbem-8993	19	48	control	control	NOUN
fbem-8993	19	49	and	and	CCONJ
fbem-8993	19	50	supervision	supervision	NOUN
fbem-8993	19	51	,	,	PUNCT
fbem-8993	19	52	but	but	CCONJ
fbem-8993	19	53	also	also	ADV
fbem-8993	19	54	to	to	PART
fbem-8993	19	55	guide	guide	VERB
fbem-8993	19	56	people	people	NOUN
fbem-8993	19	57	at	at	ADP
fbem-8993	19	58	the	the	DET
fbem-8993	19	59	institutional	institutional	ADJ
fbem-8993	19	60	and	and	CCONJ
fbem-8993	19	61	cultural	cultural	ADJ
fbem-8993	19	62	levels	level	NOUN
fbem-8993	19	63	to	to	PART
fbem-8993	19	64	form	form	VERB
fbem-8993	19	65	correct	correct	ADJ
fbem-8993	19	66	values	value	NOUN
fbem-8993	19	67	and	and	CCONJ
fbem-8993	19	68	codes	code	NOUN
fbem-8993	19	69	of	of	ADP
fbem-8993	19	70	conduct	conduct	NOUN
fbem-8993	19	71	.	.	PUNCT
fbem-8993	20	1	2	2	X
fbem-8993	20	2	.	.	X
fbem-8993	20	3	summary	summary	NOUN
fbem-8993	20	4	of	of	ADP
fbem-8993	20	5	financial	financial	ADJ
fbem-8993	20	6	fraud	fraud	NOUN
fbem-8993	20	7	cases	case	NOUN
fbem-8993	20	8	of	of	ADP
fbem-8993	20	9	blue	blue	ADJ
fbem-8993	20	10	mountain	mountain	NOUN
fbem-8993	20	11	technology	technology	NOUN
fbem-8993	20	12	2.1	2.1	NUM
fbem-8993	20	13	.	.	PUNCT
fbem-8993	21	1	case	case	NOUN
fbem-8993	21	2	review	review	VERB
fbem-8993	21	3	blue	blue	ADJ
fbem-8993	21	4	mountain	mountain	NOUN
fbem-8993	21	5	technology	technology	NOUN
fbem-8993	21	6	was	be	AUX
fbem-8993	21	7	listed	list	VERB
fbem-8993	21	8	at	at	ADP
fbem-8993	21	9	the	the	DET
fbem-8993	21	10	basic	basic	ADJ
fbem-8993	21	11	level	level	NOUN
fbem-8993	21	12	of	of	ADP
fbem-8993	21	13	the	the	DET
fbem-8993	21	14	new	new	ADJ
fbem-8993	21	15	third	third	ADJ
fbem-8993	21	16	board	board	NOUN
fbem-8993	21	17	in	in	ADP
fbem-8993	21	18	2014	2014	NUM
fbem-8993	21	19	,	,	PUNCT
fbem-8993	21	20	and	and	CCONJ
fbem-8993	21	21	entered	enter	VERB
fbem-8993	21	22	the	the	DET
fbem-8993	21	23	innovation	innovation	NOUN
fbem-8993	21	24	level	level	NOUN
fbem-8993	21	25	in	in	ADP
fbem-8993	21	26	2016	2016	NUM
fbem-8993	21	27	after	after	ADP
fbem-8993	21	28	meeting	meet	VERB
fbem-8993	21	29	the	the	DET
fbem-8993	21	30	entry	entry	NOUN
fbem-8993	21	31	standards	standard	NOUN
fbem-8993	21	32	of	of	ADP
fbem-8993	21	33	the	the	DET
fbem-8993	21	34	innovation	innovation	NOUN
fbem-8993	21	35	level	level	NOUN
fbem-8993	21	36	of	of	ADP
fbem-8993	21	37	the	the	DET
fbem-8993	21	38	new	new	ADJ
fbem-8993	21	39	third	third	ADJ
fbem-8993	21	40	board	board	NOUN
fbem-8993	21	41	,	,	PUNCT
fbem-8993	21	42	and	and	CCONJ
fbem-8993	21	43	remained	remain	VERB
fbem-8993	21	44	there	there	ADV
fbem-8993	21	45	until	until	ADP
fbem-8993	21	46	2019.on	2019.on	NOUN
fbem-8993	21	47	april	april	PROPN
fbem-8993	21	48	29	29	NUM
fbem-8993	21	49	,	,	PUNCT
fbem-8993	21	50	2020	2020	NUM
fbem-8993	21	51	,	,	PUNCT
fbem-8993	21	52	in	in	ADP
fbem-8993	21	53	order	order	NOUN
fbem-8993	21	54	to	to	PART
fbem-8993	21	55	further	far	ADV
fbem-8993	21	56	enhance	enhance	VERB
fbem-8993	21	57	the	the	DET
fbem-8993	21	58	company	company	NOUN
fbem-8993	21	59	's	's	PART
fbem-8993	21	60	market	market	NOUN
fbem-8993	21	61	recognition	recognition	NOUN
fbem-8993	21	62	and	and	CCONJ
fbem-8993	21	63	highlight	highlight	VERB
fbem-8993	21	64	the	the	DET
fbem-8993	21	65	enterprise	enterprise	NOUN
fbem-8993	21	66	value	value	NOUN
fbem-8993	21	67	,	,	PUNCT
fbem-8993	21	68	blue	blue	ADJ
fbem-8993	21	69	mountain	mountain	NOUN
fbem-8993	21	70	technology	technology	NOUN
fbem-8993	21	71	began	begin	VERB
fbem-8993	21	72	to	to	PART
fbem-8993	21	73	submit	submit	VERB
fbem-8993	21	74	data	datum	NOUN
fbem-8993	21	75	to	to	ADP
fbem-8993	21	76	the	the	DET
fbem-8993	21	77	selected	select	VERB
fbem-8993	21	78	layer.compared	layer.compare	VERB
fbem-8993	21	79	with	with	ADP
fbem-8993	21	80	the	the	DET
fbem-8993	21	81	investor	investor	NOUN
fbem-8993	21	82	admission	admission	NOUN
fbem-8993	21	83	standard	standard	NOUN
fbem-8993	21	84	of	of	ADP
fbem-8993	21	85	rmb	rmb	PROPN
fbem-8993	21	86	2	2	NUM
fbem-8993	21	87	million	million	NUM
fbem-8993	21	88	and	and	CCONJ
fbem-8993	21	89	rmb	rmb	PROPN
fbem-8993	21	90	1	1	NUM
fbem-8993	21	91	million	million	NUM
fbem-8993	21	92	for	for	ADP
fbem-8993	21	93	the	the	DET
fbem-8993	21	94	basic	basic	ADJ
fbem-8993	21	95	layer	layer	NOUN
fbem-8993	21	96	and	and	CCONJ
fbem-8993	21	97	the	the	DET
fbem-8993	21	98	innovation	innovation	NOUN
fbem-8993	21	99	layer	layer	NOUN
fbem-8993	21	100	of	of	ADP
fbem-8993	21	101	the	the	DET
fbem-8993	21	102	new	new	ADJ
fbem-8993	21	103	third	third	ADJ
fbem-8993	21	104	board	board	NOUN
fbem-8993	21	105	,	,	PUNCT
fbem-8993	21	106	the	the	DET
fbem-8993	21	107	investor	investor	NOUN
fbem-8993	21	108	admission	admission	NOUN
fbem-8993	21	109	threshold	threshold	NOUN
fbem-8993	21	110	of	of	ADP
fbem-8993	21	111	the	the	DET
fbem-8993	21	112	selected	select	VERB
fbem-8993	21	113	layer	layer	NOUN
fbem-8993	21	114	is	be	AUX
fbem-8993	21	115	as	as	ADV
fbem-8993	21	116	low	low	ADJ
fbem-8993	21	117	as	as	ADP
fbem-8993	21	118	rmb	rmb	NOUN
fbem-8993	21	119	500,000	500,000	NUM
fbem-8993	21	120	.	.	PUNCT
fbem-8993	22	1	in	in	ADP
fbem-8993	22	2	order	order	NOUN
fbem-8993	22	3	to	to	PART
fbem-8993	22	4	protect	protect	VERB
fbem-8993	22	5	the	the	DET
fbem-8993	22	6	legitimate	legitimate	ADJ
fbem-8993	22	7	rights	right	NOUN
fbem-8993	22	8	and	and	CCONJ
fbem-8993	22	9	interests	interest	NOUN
fbem-8993	22	10	of	of	ADP
fbem-8993	22	11	small	small	ADJ
fbem-8993	22	12	and	and	CCONJ
fbem-8993	22	13	medium	medium	ADJ
fbem-8993	22	14	-	-	PUNCT
fbem-8993	22	15	sized	sized	ADJ
fbem-8993	22	16	investors	investor	NOUN
fbem-8993	22	17	,	,	PUNCT
fbem-8993	22	18	the	the	DET
fbem-8993	22	19	information	information	NOUN
fbem-8993	22	20	disclosure	disclosure	NOUN
fbem-8993	22	21	requirements	requirement	NOUN
fbem-8993	22	22	of	of	ADP
fbem-8993	22	23	the	the	DET
fbem-8993	22	24	selected	select	VERB
fbem-8993	22	25	layer	layer	NOUN
fbem-8993	22	26	are	be	AUX
fbem-8993	22	27	stricter.in	stricter.in	PROPN
fbem-8993	22	28	the	the	DET
fbem-8993	22	29	face	face	NOUN
fbem-8993	22	30	of	of	ADP
fbem-8993	22	31	more	more	ADV
fbem-8993	22	32	stringent	stringent	ADJ
fbem-8993	22	33	information	information	NOUN
fbem-8993	22	34	disclosure	disclosure	NOUN
fbem-8993	22	35	review	review	NOUN
fbem-8993	22	36	,	,	PUNCT
fbem-8993	22	37	blue	blue	ADJ
fbem-8993	22	38	mountain	mountain	NOUN
fbem-8993	22	39	technology	technology	NOUN
fbem-8993	22	40	was	be	AUX
fbem-8993	22	41	suspected	suspect	VERB
fbem-8993	22	42	of	of	ADP
fbem-8993	22	43	the	the	DET
fbem-8993	22	44	authenticity	authenticity	NOUN
fbem-8993	22	45	of	of	ADP
fbem-8993	22	46	the	the	DET
fbem-8993	22	47	company	company	NOUN
fbem-8993	22	48	's	's	PART
fbem-8993	22	49	information	information	NOUN
fbem-8993	22	50	disclosure	disclosure	NOUN
fbem-8993	22	51	when	when	SCONJ
fbem-8993	22	52	it	it	PRON
fbem-8993	22	53	conducted	conduct	VERB
fbem-8993	22	54	the	the	DET
fbem-8993	22	55	35	35	NUM
fbem-8993	22	56	review	review	NOUN
fbem-8993	22	57	of	of	ADP
fbem-8993	22	58	information	information	NOUN
fbem-8993	22	59	disclosure	disclosure	NOUN
fbem-8993	22	60	access	access	NOUN
fbem-8993	22	61	of	of	ADP
fbem-8993	22	62	the	the	DET
fbem-8993	22	63	selected	select	VERB
fbem-8993	22	64	layer	layer	NOUN
fbem-8993	22	65	.	.	PUNCT
fbem-8993	23	1	after	after	ADP
fbem-8993	23	2	a	a	DET
fbem-8993	23	3	series	series	NOUN
fbem-8993	23	4	of	of	ADP
fbem-8993	23	5	examination	examination	NOUN
fbem-8993	23	6	and	and	CCONJ
fbem-8993	23	7	evidence	evidence	NOUN
fbem-8993	23	8	collection	collection	NOUN
fbem-8993	23	9	,	,	PUNCT
fbem-8993	23	10	china	china	PROPN
fbem-8993	23	11	securities	securities	PROPN
fbem-8993	23	12	regulatory	regulatory	PROPN
fbem-8993	23	13	commission	commission	PROPN
fbem-8993	23	14	made	make	VERB
fbem-8993	23	15	a	a	DET
fbem-8993	23	16	punishment	punishment	NOUN
fbem-8993	23	17	decision	decision	NOUN
fbem-8993	23	18	on	on	ADP
fbem-8993	23	19	november	november	PROPN
fbem-8993	23	20	22	22	NUM
fbem-8993	23	21	,	,	PUNCT
fbem-8993	23	22	2021	2021	NUM
fbem-8993	23	23	on	on	ADP
fbem-8993	23	24	blue	blue	ADJ
fbem-8993	23	25	mountain	mountain	NOUN
fbem-8993	23	26	technology	technology	NOUN
fbem-8993	23	27	:	:	PUNCT
fbem-8993	23	28	a	a	DET
fbem-8993	23	29	fine	fine	NOUN
fbem-8993	23	30	of	of	ADP
fbem-8993	23	31	4	4	NUM
fbem-8993	23	32	million	million	NUM
fbem-8993	23	33	yuan	yuan	NOUN
fbem-8993	23	34	,	,	PUNCT
fbem-8993	23	35	ordered	order	VERB
fbem-8993	23	36	correction	correction	NOUN
fbem-8993	23	37	and	and	CCONJ
fbem-8993	23	38	gave	give	VERB
fbem-8993	23	39	a	a	DET
fbem-8993	23	40	warning.four	warning.four	NUM
fbem-8993	23	41	intermediary	intermediary	ADJ
fbem-8993	23	42	agencies	agency	NOUN
fbem-8993	23	43	related	relate	VERB
fbem-8993	23	44	to	to	ADP
fbem-8993	23	45	blue	blue	ADJ
fbem-8993	23	46	mountain	mountain	NOUN
fbem-8993	23	47	technology	technology	NOUN
fbem-8993	23	48	were	be	AUX
fbem-8993	23	49	also	also	ADV
fbem-8993	23	50	placed	place	VERB
fbem-8993	23	51	under	under	ADP
fbem-8993	23	52	investigation	investigation	NOUN
fbem-8993	23	53	,	,	PUNCT
fbem-8993	23	54	the	the	DET
fbem-8993	23	55	blue	blue	ADJ
fbem-8993	23	56	mountain	mountain	NOUN
fbem-8993	23	57	technology	technology	NOUN
fbem-8993	23	58	fraud	fraud	NOUN
fbem-8993	23	59	case	case	NOUN
fbem-8993	23	60	officially	officially	ADV
fbem-8993	23	61	ended	end	VERB
fbem-8993	23	62	.	.	PUNCT
fbem-8993	24	1	2.2	2.2	NUM
fbem-8993	24	2	.	.	PUNCT
fbem-8993	25	1	analysis	analysis	NOUN
fbem-8993	25	2	of	of	ADP
fbem-8993	25	3	financial	financial	ADJ
fbem-8993	25	4	fraud	fraud	NOUN
fbem-8993	25	5	means	mean	NOUN
fbem-8993	25	6	of	of	ADP
fbem-8993	25	7	blue	blue	ADJ
fbem-8993	25	8	mountain	mountain	NOUN
fbem-8993	25	9	technology	technology	NOUN
fbem-8993	25	10	2.2.1	2.2.1	NUM
fbem-8993	25	11	.	.	PUNCT
fbem-8993	25	12	inflated	inflate	VERB
fbem-8993	25	13	bank	bank	NOUN
fbem-8993	25	14	balances	balance	NOUN
fbem-8993	25	15	when	when	SCONJ
fbem-8993	25	16	auditing	audit	VERB
fbem-8993	25	17	the	the	DET
fbem-8993	25	18	financial	financial	ADJ
fbem-8993	25	19	statements	statement	NOUN
fbem-8993	25	20	of	of	ADP
fbem-8993	25	21	enterprises	enterprise	NOUN
fbem-8993	25	22	,	,	PUNCT
fbem-8993	25	23	auditing	auditing	NOUN
fbem-8993	25	24	institutions	institution	NOUN
fbem-8993	25	25	should	should	AUX
fbem-8993	25	26	pay	pay	VERB
fbem-8993	25	27	attention	attention	NOUN
fbem-8993	25	28	to	to	ADP
fbem-8993	25	29	whether	whether	SCONJ
fbem-8993	25	30	the	the	DET
fbem-8993	25	31	balance	balance	NOUN
fbem-8993	25	32	of	of	ADP
fbem-8993	25	33	bank	bank	NOUN
fbem-8993	25	34	deposits	deposit	NOUN
fbem-8993	25	35	and	and	CCONJ
fbem-8993	25	36	other	other	ADJ
fbem-8993	25	37	monetary	monetary	ADJ
fbem-8993	25	38	funds	fund	NOUN
fbem-8993	25	39	of	of	ADP
fbem-8993	25	40	enterprises	enterprise	NOUN
fbem-8993	25	41	is	be	AUX
fbem-8993	25	42	true	true	ADJ
fbem-8993	25	43	,	,	PUNCT
fbem-8993	25	44	so	so	SCONJ
fbem-8993	25	45	as	as	SCONJ
fbem-8993	25	46	to	to	PART
fbem-8993	25	47	reflect	reflect	VERB
fbem-8993	25	48	the	the	DET
fbem-8993	25	49	real	real	ADJ
fbem-8993	25	50	situation	situation	NOUN
fbem-8993	25	51	of	of	ADP
fbem-8993	25	52	the	the	DET
fbem-8993	25	53	changes	change	NOUN
fbem-8993	25	54	in	in	ADP
fbem-8993	25	55	sales	sale	NOUN
fbem-8993	25	56	income	income	NOUN
fbem-8993	25	57	and	and	CCONJ
fbem-8993	25	58	cash	cash	NOUN
fbem-8993	25	59	flow	flow	NOUN
fbem-8993	25	60	of	of	ADP
fbem-8993	25	61	enterprises.monetary	enterprises.monetary	ADJ
fbem-8993	25	62	fund	fund	NOUN
fbem-8993	25	63	audit	audit	NOUN
fbem-8993	25	64	is	be	AUX
fbem-8993	25	65	an	an	DET
fbem-8993	25	66	important	important	ADJ
fbem-8993	25	67	way	way	NOUN
fbem-8993	25	68	for	for	SCONJ
fbem-8993	25	69	audit	audit	NOUN
fbem-8993	25	70	institutions	institution	NOUN
fbem-8993	25	71	to	to	PART
fbem-8993	25	72	find	find	VERB
fbem-8993	25	73	fraudulent	fraudulent	ADJ
fbem-8993	25	74	clues	clue	NOUN
fbem-8993	25	75	such	such	ADJ
fbem-8993	25	76	as	as	ADP
fbem-8993	25	77	false	false	ADJ
fbem-8993	25	78	income	income	NOUN
fbem-8993	25	79	,	,	PUNCT
fbem-8993	25	80	which	which	PRON
fbem-8993	25	81	should	should	AUX
fbem-8993	25	82	be	be	AUX
fbem-8993	25	83	paid	pay	VERB
fbem-8993	25	84	attention	attention	NOUN
fbem-8993	25	85	to.through	to.through	ADP
fbem-8993	25	86	the	the	DET
fbem-8993	25	87	audit	audit	NOUN
fbem-8993	25	88	of	of	ADP
fbem-8993	25	89	the	the	DET
fbem-8993	25	90	bank	bank	NOUN
fbem-8993	25	91	deposits	deposit	NOUN
fbem-8993	25	92	in	in	ADP
fbem-8993	25	93	the	the	DET
fbem-8993	25	94	financial	financial	ADJ
fbem-8993	25	95	statements	statement	NOUN
fbem-8993	25	96	of	of	ADP
fbem-8993	25	97	blue	blue	ADJ
fbem-8993	25	98	mountain	mountain	NOUN
fbem-8993	25	99	technology	technology	NOUN
fbem-8993	25	100	,	,	PUNCT
fbem-8993	25	101	it	it	PRON
fbem-8993	25	102	is	be	AUX
fbem-8993	25	103	found	find	VERB
fbem-8993	25	104	that	that	SCONJ
fbem-8993	25	105	the	the	DET
fbem-8993	25	106	balance	balance	NOUN
fbem-8993	25	107	of	of	ADP
fbem-8993	25	108	the	the	DET
fbem-8993	25	109	company	company	NOUN
fbem-8993	25	110	's	's	PART
fbem-8993	25	111	bank	bank	NOUN
fbem-8993	25	112	deposits	deposit	NOUN
fbem-8993	25	113	in	in	ADP
fbem-8993	25	114	2017	2017	NUM
fbem-8993	25	115	-	-	SYM
fbem-8993	25	116	2018	2018	NUM
fbem-8993	25	117	was	be	AUX
fbem-8993	25	118	substantially	substantially	ADV
fbem-8993	25	119	inflated	inflate	VERB
fbem-8993	25	120	,	,	PUNCT
fbem-8993	25	121	as	as	SCONJ
fbem-8993	25	122	shown	show	VERB
fbem-8993	25	123	in	in	ADP
fbem-8993	25	124	table	table	NOUN
fbem-8993	25	125	1	1	NUM
fbem-8993	25	126	:	:	PUNCT
fbem-8993	25	127	figure	figure	NOUN
fbem-8993	25	128	1	1	NUM
fbem-8993	25	129	.	.	NOUN
fbem-8993	25	130	2017	2017	NUM
fbem-8993	25	131	-	-	SYM
fbem-8993	25	132	2018	2018	NUM
fbem-8993	25	133	deposit	deposit	NOUN
fbem-8993	25	134	balance	balance	NOUN
fbem-8993	25	135	fraud	fraud	NOUN
fbem-8993	25	136	of	of	ADP
fbem-8993	25	137	blue	blue	ADJ
fbem-8993	25	138	mountain	mountain	NOUN
fbem-8993	25	139	technology	technology	PROPN
fbem-8993	25	140	bank	bank	PROPN
fbem-8993	25	141	2.2.2	2.2.2	NUM
fbem-8993	25	142	.	.	PUNCT
fbem-8993	26	1	fictitious	fictitious	ADJ
fbem-8993	26	2	circular	circular	ADJ
fbem-8993	26	3	buying	buying	NOUN
fbem-8993	26	4	and	and	CCONJ
fbem-8993	26	5	selling	sell	VERB
fbem-8993	26	6	business	business	NOUN
fbem-8993	26	7	figure	figure	NOUN
fbem-8993	26	8	2	2	NUM
fbem-8993	26	9	.	.	PUNCT
fbem-8993	26	10	related	relate	VERB
fbem-8993	26	11	parties	party	NOUN
fbem-8993	26	12	of	of	ADP
fbem-8993	26	13	beijing	beijing	PROPN
fbem-8993	26	14	blue	blue	PROPN
fbem-8993	26	15	mountain	mountain	PROPN
fbem-8993	26	16	technology	technology	PROPN
fbem-8993	26	17	co.	co.	PROPN
fbem-8993	26	18	,	,	PUNCT
fbem-8993	26	19	ltd	ltd	PROPN
fbem-8993	26	20	as	as	SCONJ
fbem-8993	26	21	shown	show	VERB
fbem-8993	26	22	in	in	ADP
fbem-8993	26	23	figure	figure	NOUN
fbem-8993	26	24	2	2	NUM
fbem-8993	26	25	,	,	PUNCT
fbem-8993	26	26	the	the	DET
fbem-8993	26	27	above	above	ADJ
fbem-8993	26	28	10	10	NUM
fbem-8993	26	29	companies	company	NOUN
fbem-8993	26	30	are	be	AUX
fbem-8993	26	31	all	all	PRON
fbem-8993	26	32	controlled	control	VERB
fbem-8993	26	33	by	by	ADP
fbem-8993	26	34	the	the	DET
fbem-8993	26	35	actual	actual	ADJ
fbem-8993	26	36	controller	controller	NOUN
fbem-8993	26	37	of	of	ADP
fbem-8993	26	38	blue	blue	ADJ
fbem-8993	26	39	mountain	mountain	NOUN
fbem-8993	26	40	technology	technology	NOUN
fbem-8993	26	41	,	,	PUNCT
fbem-8993	26	42	but	but	CCONJ
fbem-8993	26	43	blue	blue	ADJ
fbem-8993	26	44	mountain	mountain	NOUN
fbem-8993	26	45	technology	technology	NOUN
fbem-8993	26	46	did	do	AUX
fbem-8993	26	47	not	not	PART
fbem-8993	26	48	truthfully	truthfully	ADV
fbem-8993	26	49	disclose	disclose	VERB
fbem-8993	26	50	its	its	PRON
fbem-8993	26	51	association	association	NOUN
fbem-8993	26	52	relationship	relationship	NOUN
fbem-8993	26	53	,	,	PUNCT
fbem-8993	26	54	and	and	CCONJ
fbem-8993	26	55	used	use	VERB
fbem-8993	26	56	its	its	PRON
fbem-8993	26	57	false	false	ADJ
fbem-8993	26	58	association	association	NOUN
fbem-8993	26	59	relationship	relationship	NOUN
fbem-8993	26	60	to	to	PART
fbem-8993	26	61	carry	carry	VERB
fbem-8993	26	62	out	out	ADP
fbem-8993	26	63	fictitious	fictitious	ADJ
fbem-8993	26	64	cycle	cycle	NOUN
fbem-8993	26	65	business	business	NOUN
fbem-8993	26	66	to	to	PART
fbem-8993	26	67	facilitate	facilitate	VERB
fbem-8993	26	68	its	its	PRON
fbem-8993	26	69	fraud.according	fraud.according	NOUN
fbem-8993	26	70	to	to	ADP
fbem-8993	26	71	the	the	DET
fbem-8993	26	72	disclosure	disclosure	NOUN
fbem-8993	26	73	,	,	PUNCT
fbem-8993	26	74	blue	blue	ADJ
fbem-8993	26	75	mountain	mountain	NOUN
fbem-8993	26	76	technology	technology	NOUN
fbem-8993	26	77	has	have	VERB
fbem-8993	26	78	fictitious	fictitious	ADJ
fbem-8993	26	79	procurement	procurement	NOUN
fbem-8993	26	80	sales	sale	NOUN
fbem-8993	26	81	cycle	cycle	NOUN
fbem-8993	26	82	business	business	NOUN
fbem-8993	26	83	and	and	CCONJ
fbem-8993	26	84	other	other	ADJ
fbem-8993	26	85	full	full	ADJ
fbem-8993	26	86	chain	chain	NOUN
fbem-8993	26	87	of	of	ADP
fbem-8993	26	88	financial	financial	ADJ
fbem-8993	26	89	fraud	fraud	NOUN
fbem-8993	26	90	,	,	PUNCT
fbem-8993	26	91	including	include	VERB
fbem-8993	26	92	but	but	CCONJ
fbem-8993	26	93	630.05	630.05	NUM
fbem-8993	26	94	333.87	333.87	NUM
fbem-8993	26	95	8,864.99	8,864.99	NUM
fbem-8993	26	96	4,743.07	4,743.07	NUM
fbem-8993	26	97	0	0	NUM
fbem-8993	26	98	2000	2000	NUM
fbem-8993	26	99	4000	4000	NUM
fbem-8993	26	100	6000	6000	NUM
fbem-8993	26	101	8000	8000	NUM
fbem-8993	26	102	10000	10000	NUM
fbem-8993	26	103	2017	2017	NUM
fbem-8993	26	104	2018	2018	NUM
fbem-8993	26	105	2017	2017	NUM
fbem-8993	26	106	-	-	SYM
fbem-8993	26	107	2018	2018	NUM
fbem-8993	26	108	blue	blue	ADJ
fbem-8993	26	109	mountain	mountain	NOUN
fbem-8993	26	110	technology	technology	NOUN
fbem-8993	26	111	inflated	inflate	VERB
fbem-8993	26	112	bank	bank	NOUN
fbem-8993	26	113	deposit	deposit	NOUN
fbem-8993	26	114	amount	amount	NOUN
fbem-8993	26	115	(	(	PUNCT
fbem-8993	26	116	million	million	NUM
fbem-8993	26	117	yuan	yuan	NOUN
fbem-8993	26	118	)	)	PUNCT
fbem-8993	26	119	actual	actual	ADJ
fbem-8993	26	120	bank	bank	NOUN
fbem-8993	26	121	balance	balance	NOUN
fbem-8993	26	122	balance	balance	NOUN
fbem-8993	26	123	book	book	NOUN
fbem-8993	26	124	bank	bank	NOUN
fbem-8993	26	125	balance	balance	NOUN
fbem-8993	26	126	36	36	NUM
fbem-8993	26	127	not	not	PART
fbem-8993	26	128	limited	limit	VERB
fbem-8993	26	129	to	to	ADP
fbem-8993	26	130	the	the	DET
fbem-8993	26	131	use	use	NOUN
fbem-8993	26	132	of	of	ADP
fbem-8993	26	133	related	related	ADJ
fbem-8993	26	134	parties	party	NOUN
fbem-8993	26	135	,	,	PUNCT
fbem-8993	26	136	external	external	ADJ
fbem-8993	26	137	customers	customer	NOUN
fbem-8993	26	138	and	and	CCONJ
fbem-8993	26	139	suppliers	supplier	NOUN
fbem-8993	26	140	to	to	PART
fbem-8993	26	141	implement	implement	VERB
fbem-8993	26	142	financial	financial	ADJ
fbem-8993	26	143	fraud	fraud	NOUN
fbem-8993	26	144	.	.	PUNCT
fbem-8993	27	1	these	these	DET
fbem-8993	27	2	behaviors	behavior	NOUN
fbem-8993	27	3	involve	involve	VERB
fbem-8993	27	4	procurement	procurement	NOUN
fbem-8993	27	5	,	,	PUNCT
fbem-8993	27	6	production	production	NOUN
fbem-8993	27	7	,	,	PUNCT
fbem-8993	27	8	sales	sale	NOUN
fbem-8993	27	9	,	,	PUNCT
fbem-8993	27	10	logistics	logistic	NOUN
fbem-8993	27	11	and	and	CCONJ
fbem-8993	27	12	transportation	transportation	NOUN
fbem-8993	27	13	,	,	PUNCT
fbem-8993	27	14	financial	financial	ADJ
fbem-8993	27	15	accounting	accounting	NOUN
fbem-8993	27	16	and	and	CCONJ
fbem-8993	27	17	other	other	ADJ
fbem-8993	27	18	links	link	NOUN
fbem-8993	27	19	.	.	PUNCT
fbem-8993	28	1	table	table	NOUN
fbem-8993	28	2	1	1	NUM
fbem-8993	28	3	.	.	PUNCT
fbem-8993	29	1	situation	situation	NOUN
fbem-8993	29	2	of	of	ADP
fbem-8993	29	3	blue	blue	ADJ
fbem-8993	29	4	mountain	mountain	NOUN
fbem-8993	29	5	technology	technology	NOUN
fbem-8993	29	6	and	and	CCONJ
fbem-8993	29	7	its	its	PRON
fbem-8993	29	8	wholly	wholly	ADV
fbem-8993	29	9	-	-	PUNCT
fbem-8993	29	10	owned	own	VERB
fbem-8993	29	11	subsidiary	subsidiary	NOUN
fbem-8993	29	12	beijing	beijing	PROPN
fbem-8993	29	13	zhongjing	zhongjing	PROPN
fbem-8993	29	14	cybertech	cybertech	PROPN
fbem-8993	29	15	co.	co.	PROPN
fbem-8993	29	16	,	,	PUNCT
fbem-8993	29	17	ltd	ltd	PROPN
fbem-8993	29	18	.	.	PROPN
fbem-8993	29	19	's	's	PART
fbem-8993	29	20	conspiracy	conspiracy	NOUN
fbem-8993	29	21	to	to	PART
fbem-8993	29	22	fabricate	fabricate	VERB
fbem-8993	29	23	cycle	cycle	NOUN
fbem-8993	29	24	business	business	NOUN
fbem-8993	29	25	during	during	ADP
fbem-8993	29	26	2017	2017	NUM
fbem-8993	29	27	-	-	SYM
fbem-8993	29	28	2019	2019	NUM
fbem-8993	29	29	(	(	PUNCT
fbem-8993	29	30	unit	unit	NOUN
fbem-8993	29	31	:	:	PUNCT
fbem-8993	29	32	ten	ten	NUM
fbem-8993	29	33	thousand	thousand	NUM
fbem-8993	29	34	yuan	yuan	NOUN
fbem-8993	29	35	)	)	PUNCT
fbem-8993	29	36	reporting	reporting	NOUN
fbem-8993	29	37	year	year	NOUN
fbem-8993	29	38	inflated	inflate	VERB
fbem-8993	29	39	sales	sale	NOUN
fbem-8993	29	40	revenue	revenue	NOUN
fbem-8993	29	41	inflated	inflate	VERB
fbem-8993	29	42	sales	sale	NOUN
fbem-8993	29	43	profit	profit	NOUN
fbem-8993	29	44	inflated	inflate	VERB
fbem-8993	29	45	inventory	inventory	NOUN
fbem-8993	29	46	inflate	inflate	NOUN
fbem-8993	29	47	accounts	account	NOUN
fbem-8993	29	48	receivable	receivable	ADJ
fbem-8993	29	49	2017	2017	NUM
fbem-8993	29	50	29,224.26	29,224.26	NUM
fbem-8993	29	51	10,031.72	10,031.72	NUM
fbem-8993	30	1	6,070.71	6,070.71	NUM
fbem-8993	30	2	400.39	400.39	NUM
fbem-8993	30	3	2018	2018	NUM
fbem-8993	30	4	18,740.36	18,740.36	NUM
fbem-8993	30	5	5,449.07	5,449.07	NUM
fbem-8993	30	6	4,539.97	4,539.97	NUM
fbem-8993	30	7	2,768.77	2,768.77	NUM
fbem-8993	30	8	2019	2019	NUM
fbem-8993	30	9	33,127.64	33,127.64	NUM
fbem-8993	30	10	9,078.17	9,078.17	NUM
fbem-8993	30	11	0.00	0.00	NUM
fbem-8993	30	12	3,134.17	3,134.17	NUM
fbem-8993	30	13	total	total	ADJ
fbem-8993	30	14	81,092.26	81,092.26	ADJ
fbem-8993	30	15	24,588.96	24,588.96	NUM
fbem-8993	30	16	10,610.68	10,610.68	NOUN
fbem-8993	30	17	6,303.33	6,303.33	NUM
fbem-8993	30	18	data	datum	NOUN
fbem-8993	30	19	source	source	NOUN
fbem-8993	30	20	:	:	PUNCT
fbem-8993	30	21	china	china	PROPN
fbem-8993	30	22	securities	securities	PROPN
fbem-8993	30	23	regulatory	regulatory	PROPN
fbem-8993	30	24	commission	commission	PROPN
fbem-8993	30	25	administrative	administrative	ADJ
fbem-8993	30	26	penalty	penalty	NOUN
fbem-8993	30	27	decision	decision	NOUN
fbem-8993	30	28	(	(	PUNCT
fbem-8993	30	29	blue	blue	ADJ
fbem-8993	30	30	mountain	mountain	NOUN
fbem-8993	30	31	technology	technology	NOUN
fbem-8993	30	32	)	)	PUNCT
fbem-8993	30	33	as	as	SCONJ
fbem-8993	30	34	shown	show	VERB
fbem-8993	30	35	in	in	ADP
fbem-8993	30	36	table	table	NOUN
fbem-8993	30	37	1	1	NUM
fbem-8993	30	38	,	,	PUNCT
fbem-8993	30	39	from	from	ADP
fbem-8993	30	40	2017	2017	NUM
fbem-8993	30	41	to	to	ADP
fbem-8993	30	42	2019	2019	NUM
fbem-8993	30	43	,	,	PUNCT
fbem-8993	30	44	blue	blue	ADJ
fbem-8993	30	45	mountain	mountain	NOUN
fbem-8993	30	46	technology	technology	NOUN
fbem-8993	30	47	and	and	CCONJ
fbem-8993	30	48	its	its	PRON
fbem-8993	30	49	wholly	wholly	ADV
fbem-8993	30	50	-	-	PUNCT
fbem-8993	30	51	owned	own	VERB
fbem-8993	30	52	subsidiary	subsidiary	NOUN
fbem-8993	30	53	beijing	beijing	PROPN
fbem-8993	30	54	zhongjing	zhongjing	PROPN
fbem-8993	30	55	cyber	cyber	PROPN
fbem-8993	30	56	technology	technology	PROPN
fbem-8993	30	57	co.	co.	PROPN
fbem-8993	30	58	,	,	PUNCT
fbem-8993	30	59	ltd	ltd	PROPN
fbem-8993	30	60	falsely	falsely	ADV
fbem-8993	30	61	increased	increase	VERB
fbem-8993	30	62	its	its	PRON
fbem-8993	30	63	revenue	revenue	NOUN
fbem-8993	30	64	by	by	ADP
fbem-8993	30	65	rmb	rmb	PROPN
fbem-8993	30	66	810,922,600	810,922,600	NUM
fbem-8993	30	67	,	,	PUNCT
fbem-8993	30	68	its	its	PRON
fbem-8993	30	69	sales	sale	NOUN
fbem-8993	30	70	profit	profit	NOUN
fbem-8993	30	71	by	by	ADP
fbem-8993	30	72	rmb	rmb	NOUN
fbem-8993	30	73	24,589,600	24,589,600	NUM
fbem-8993	30	74	,	,	PUNCT
fbem-8993	30	75	and	and	CCONJ
fbem-8993	30	76	its	its	PRON
fbem-8993	30	77	inventory	inventory	NOUN
fbem-8993	30	78	by	by	ADP
fbem-8993	30	79	rmb	rmb	PROPN
fbem-8993	30	80	10,6,106,800	10,6,106,800	PROPN
fbem-8993	30	81	through	through	ADP
fbem-8993	30	82	fictitious	fictitious	ADJ
fbem-8993	30	83	purchasing	purchasing	NOUN
fbem-8993	30	84	and	and	CCONJ
fbem-8993	30	85	sales	sale	NOUN
fbem-8993	30	86	cycle	cycle	NOUN
fbem-8993	30	87	business.the	business.the	DET
fbem-8993	30	88	total	total	NOUN
fbem-8993	30	89	amount	amount	NOUN
fbem-8993	30	90	of	of	ADP
fbem-8993	30	91	fictitious	fictitious	ADJ
fbem-8993	30	92	receivables	receivables	NOUN
fbem-8993	30	93	is	be	AUX
fbem-8993	30	94	63,033,300	63,033,300	NUM
fbem-8993	30	95	yuan	yuan	NOUN
fbem-8993	30	96	.	.	PUNCT
fbem-8993	31	1	2.2.3	2.2.3	X
fbem-8993	31	2	.	.	PUNCT
fbem-8993	31	3	fictitious	fictitious	ADJ
fbem-8993	31	4	r&d	r&d	NOUN
fbem-8993	31	5	expenditure	expenditure	NOUN
fbem-8993	31	6	r&d	r&d	NOUN
fbem-8993	31	7	expenditure	expenditure	NOUN
fbem-8993	31	8	represents	represent	VERB
fbem-8993	31	9	the	the	DET
fbem-8993	31	10	core	core	NOUN
fbem-8993	31	11	competitiveness	competitiveness	NOUN
fbem-8993	31	12	of	of	ADP
fbem-8993	31	13	the	the	DET
fbem-8993	31	14	enterprise	enterprise	NOUN
fbem-8993	31	15	,	,	PUNCT
fbem-8993	31	16	and	and	CCONJ
fbem-8993	31	17	the	the	DET
fbem-8993	31	18	level	level	NOUN
fbem-8993	31	19	of	of	ADP
fbem-8993	31	20	r&d	r&d	NOUN
fbem-8993	31	21	expenditure	expenditure	NOUN
fbem-8993	31	22	directly	directly	ADV
fbem-8993	31	23	or	or	CCONJ
fbem-8993	31	24	indirectly	indirectly	ADV
fbem-8993	31	25	affects	affect	VERB
fbem-8993	31	26	the	the	DET
fbem-8993	31	27	sustainable	sustainable	ADJ
fbem-8993	31	28	development	development	NOUN
fbem-8993	31	29	ability	ability	NOUN
fbem-8993	31	30	of	of	ADP
fbem-8993	31	31	the	the	DET
fbem-8993	31	32	enterprise	enterprise	NOUN
fbem-8993	31	33	.	.	PUNCT
fbem-8993	32	1	from	from	ADP
fbem-8993	32	2	the	the	DET
fbem-8993	32	3	penalty	penalty	NOUN
fbem-8993	32	4	decision	decision	NOUN
fbem-8993	32	5	of	of	ADP
fbem-8993	32	6	china	china	PROPN
fbem-8993	32	7	securities	securities	PROPN
fbem-8993	32	8	regulatory	regulatory	PROPN
fbem-8993	32	9	commission	commission	PROPN
fbem-8993	32	10	,	,	PUNCT
fbem-8993	32	11	it	it	PRON
fbem-8993	32	12	can	can	AUX
fbem-8993	32	13	be	be	AUX
fbem-8993	32	14	seen	see	VERB
fbem-8993	32	15	that	that	SCONJ
fbem-8993	32	16	the	the	DET
fbem-8993	32	17	management	management	NOUN
fbem-8993	32	18	of	of	ADP
fbem-8993	32	19	blue	blue	ADJ
fbem-8993	32	20	mountain	mountain	NOUN
fbem-8993	32	21	technology	technology	NOUN
fbem-8993	32	22	is	be	AUX
fbem-8993	32	23	obviously	obviously	ADV
fbem-8993	32	24	aware	aware	ADJ
fbem-8993	32	25	of	of	ADP
fbem-8993	32	26	the	the	DET
fbem-8993	32	27	effect	effect	NOUN
fbem-8993	32	28	of	of	ADP
fbem-8993	32	29	r&d	r&d	NOUN
fbem-8993	32	30	investment	investment	NOUN
fbem-8993	32	31	on	on	ADP
fbem-8993	32	32	the	the	DET
fbem-8993	32	33	enterprise	enterprise	NOUN
fbem-8993	32	34	.	.	PUNCT
fbem-8993	33	1	from	from	ADP
fbem-8993	33	2	2017	2017	NUM
fbem-8993	33	3	to	to	ADP
fbem-8993	33	4	2019,blue	2019,blue	ADJ
fbem-8993	33	5	mountain	mountain	NOUN
fbem-8993	33	6	technology	technology	NOUN
fbem-8993	33	7	fictitious	fictitious	ADJ
fbem-8993	33	8	research	research	NOUN
fbem-8993	33	9	and	and	CCONJ
fbem-8993	33	10	development	development	NOUN
fbem-8993	33	11	contracts	contract	NOUN
fbem-8993	33	12	and	and	CCONJ
fbem-8993	33	13	payments	payment	NOUN
fbem-8993	33	14	with	with	ADP
fbem-8993	33	15	chengdu	chengdu	PROPN
fbem-8993	33	16	shusheng	shusheng	PROPN
fbem-8993	33	17	and	and	CCONJ
fbem-8993	33	18	topu	topu	ADJ
fbem-8993	33	19	interstellar	interstellar	NOUN
fbem-8993	33	20	,	,	PUNCT
fbem-8993	33	21	and	and	CCONJ
fbem-8993	33	22	its	its	PRON
fbem-8993	33	23	fictitious	fictitious	ADJ
fbem-8993	33	24	research	research	NOUN
fbem-8993	33	25	and	and	CCONJ
fbem-8993	33	26	development	development	NOUN
fbem-8993	33	27	expenditure	expenditure	NOUN
fbem-8993	33	28	totaled	total	VERB
fbem-8993	33	29	24,858,000	24,858,000	NUM
fbem-8993	33	30	yuan	yuan	NOUN
fbem-8993	33	31	.	.	PUNCT
fbem-8993	34	1	table	table	NOUN
fbem-8993	34	2	2	2	NUM
fbem-8993	34	3	.	.	PUNCT
fbem-8993	35	1	the	the	DET
fbem-8993	35	2	fictitious	fictitious	ADJ
fbem-8993	35	3	r&d	r&d	NOUN
fbem-8993	35	4	expenditure	expenditure	NOUN
fbem-8993	35	5	of	of	ADP
fbem-8993	35	6	blue	blue	ADJ
fbem-8993	35	7	mountain	mountain	NOUN
fbem-8993	35	8	technologies	technology	NOUN
fbem-8993	35	9	during	during	ADP
fbem-8993	35	10	2017	2017	NUM
fbem-8993	35	11	-	-	SYM
fbem-8993	35	12	2019	2019	NUM
fbem-8993	35	13	reporting	reporting	NOUN
fbem-8993	35	14	year	year	NOUN
fbem-8993	35	15	fictitious	fictitious	ADJ
fbem-8993	35	16	r&d	r&d	NOUN
fbem-8993	35	17	expenditure	expenditure	NOUN
fbem-8993	35	18	inflated	inflate	VERB
fbem-8993	35	19	administrative	administrative	ADJ
fbem-8993	35	20	expenses	expense	NOUN
fbem-8993	35	21	inflated	inflate	VERB
fbem-8993	35	22	total	total	ADJ
fbem-8993	35	23	assets	asset	NOUN
fbem-8993	35	24	2017	2017	NUM
fbem-8993	35	25	5,144.39	5,144.39	NUM
fbem-8993	35	26	4,682.12	4,682.12	NUM
fbem-8993	35	27	462.27	462.27	NUM
fbem-8993	35	28	2018	2018	NUM
fbem-8993	35	29	13,172.78	13,172.78	NUM
fbem-8993	35	30	3,032.16	3,032.16	NUM
fbem-8993	35	31	10,602.89	10,602.89	NUM
fbem-8993	35	32	2019	2019	NUM
fbem-8993	35	33	6,541.63	6,541.63	NUM
fbem-8993	35	34	3,534.44	3,534.44	NUM
fbem-8993	35	35	13,610.08	13,610.08	NUM
fbem-8993	35	36	data	datum	NOUN
fbem-8993	35	37	source	source	NOUN
fbem-8993	35	38	:	:	PUNCT
fbem-8993	35	39	china	china	PROPN
fbem-8993	35	40	securities	securities	PROPN
fbem-8993	35	41	regulatory	regulatory	PROPN
fbem-8993	35	42	commission	commission	PROPN
fbem-8993	35	43	administrative	administrative	ADJ
fbem-8993	35	44	penalty	penalty	NOUN
fbem-8993	35	45	decision	decision	NOUN
fbem-8993	35	46	(	(	PUNCT
fbem-8993	35	47	blue	blue	ADJ
fbem-8993	35	48	mountain	mountain	NOUN
fbem-8993	35	49	technology	technology	NOUN
fbem-8993	35	50	)	)	PUNCT
fbem-8993	35	51	2.2.4	2.2.4	NUM
fbem-8993	35	52	.	.	PUNCT
fbem-8993	36	1	fictitious	fictitious	ADJ
fbem-8993	36	2	freight	freight	NOUN
fbem-8993	36	3	expenses	expense	NOUN
fbem-8993	36	4	according	accord	VERB
fbem-8993	36	5	to	to	ADP
fbem-8993	36	6	the	the	DET
fbem-8993	36	7	investigation	investigation	NOUN
fbem-8993	36	8	,	,	PUNCT
fbem-8993	36	9	nanshan	nanshan	ADP
fbem-8993	36	10	technology	technology	NOUN
fbem-8993	36	11	increased	increase	VERB
fbem-8993	36	12	the	the	DET
fbem-8993	36	13	freight	freight	NOUN
fbem-8993	36	14	by	by	ADP
fbem-8993	36	15	41.467,500	41.467,500	NUM
fbem-8993	36	16	yuan	yuan	NOUN
fbem-8993	36	17	in	in	ADP
fbem-8993	36	18	total	total	NOUN
fbem-8993	36	19	from	from	ADP
fbem-8993	36	20	2017	2017	NUM
fbem-8993	36	21	to	to	ADP
fbem-8993	36	22	2019	2019	NUM
fbem-8993	36	23	,	,	PUNCT
fbem-8993	36	24	which	which	PRON
fbem-8993	36	25	was	be	AUX
fbem-8993	36	26	a	a	DET
fbem-8993	36	27	fictitious	fictitious	ADJ
fbem-8993	36	28	freight	freight	NOUN
fbem-8993	36	29	to	to	ADP
fbem-8993	36	30	and	and	CCONJ
fbem-8993	36	31	from	from	ADP
fbem-8993	36	32	beijing	beijing	PROPN
fbem-8993	36	33	crescent	crescent	PROPN
fbem-8993	36	34	united	united	PROPN
fbem-8993	36	35	automobile	automobile	PROPN
fbem-8993	36	36	co.	co.	PROPN
fbem-8993	36	37	,	,	PUNCT
fbem-8993	36	38	ltd	ltd	PROPN
fbem-8993	36	39	.	.	PROPN
fbem-8993	36	40	,	,	PUNCT
fbem-8993	36	41	its	its	PRON
fbem-8993	36	42	only	only	ADJ
fbem-8993	36	43	logistics	logistic	NOUN
fbem-8993	36	44	enterprise	enterprise	NOUN
fbem-8993	36	45	,	,	PUNCT
fbem-8993	36	46	without	without	ADP
fbem-8993	36	47	the	the	DET
fbem-8993	36	48	actual	actual	ADJ
fbem-8993	36	49	business	business	NOUN
fbem-8993	36	50	matters	matter	NOUN
fbem-8993	36	51	involved	involve	VERB
fbem-8993	36	52	in	in	ADP
fbem-8993	36	53	the	the	DET
fbem-8993	36	54	cost.the	cost.the	NOUN
fbem-8993	36	55	amount	amount	NOUN
fbem-8993	36	56	of	of	ADP
fbem-8993	36	57	false	false	ADJ
fbem-8993	36	58	freight	freight	NOUN
fbem-8993	36	59	is	be	AUX
fbem-8993	36	60	mainly	mainly	ADV
fbem-8993	36	61	in	in	ADP
fbem-8993	36	62	order	order	NOUN
fbem-8993	36	63	to	to	PART
fbem-8993	36	64	cooperate	cooperate	VERB
fbem-8993	36	65	with	with	ADP
fbem-8993	36	66	the	the	DET
fbem-8993	36	67	false	false	ADJ
fbem-8993	36	68	income	income	NOUN
fbem-8993	36	69	for	for	ADP
fbem-8993	36	70	joint	joint	ADJ
fbem-8993	36	71	fraud	fraud	NOUN
fbem-8993	36	72	,	,	PUNCT
fbem-8993	36	73	so	so	SCONJ
fbem-8993	36	74	that	that	SCONJ
fbem-8993	36	75	the	the	DET
fbem-8993	36	76	false	false	ADJ
fbem-8993	36	77	income	income	NOUN
fbem-8993	36	78	seems	seem	VERB
fbem-8993	36	79	more	more	ADV
fbem-8993	36	80	reasonable	reasonable	ADJ
fbem-8993	36	81	,	,	PUNCT
fbem-8993	36	82	to	to	PART
fbem-8993	36	83	mislead	mislead	VERB
fbem-8993	36	84	auditors.at	auditors.at	PRON
fbem-8993	36	85	the	the	DET
fbem-8993	36	86	same	same	ADJ
fbem-8993	36	87	time	time	NOUN
fbem-8993	36	88	,	,	PUNCT
fbem-8993	36	89	the	the	DET
fbem-8993	36	90	behavior	behavior	NOUN
fbem-8993	36	91	of	of	ADP
fbem-8993	36	92	falsely	falsely	ADV
fbem-8993	36	93	increasing	increase	VERB
fbem-8993	36	94	the	the	DET
fbem-8993	36	95	freight	freight	NOUN
fbem-8993	36	96	and	and	CCONJ
fbem-8993	36	97	reporting	report	VERB
fbem-8993	36	98	it	it	PRON
fbem-8993	36	99	in	in	ADP
fbem-8993	36	100	the	the	DET
fbem-8993	36	101	financial	financial	ADJ
fbem-8993	36	102	statements	statement	NOUN
fbem-8993	36	103	can	can	AUX
fbem-8993	36	104	not	not	PART
fbem-8993	36	105	only	only	ADV
fbem-8993	36	106	mislead	mislead	VERB
fbem-8993	36	107	auditors	auditor	NOUN
fbem-8993	36	108	,	,	PUNCT
fbem-8993	36	109	but	but	CCONJ
fbem-8993	36	110	also	also	ADV
fbem-8993	36	111	deceive	deceive	VERB
fbem-8993	36	112	investors	investor	NOUN
fbem-8993	36	113	and	and	CCONJ
fbem-8993	36	114	market	market	NOUN
fbem-8993	36	115	supervision	supervision	NOUN
fbem-8993	36	116	,	,	PUNCT
fbem-8993	36	117	so	so	SCONJ
fbem-8993	36	118	that	that	SCONJ
fbem-8993	36	119	blue	blue	ADJ
fbem-8993	36	120	mountain	mountain	NOUN
fbem-8993	36	121	technology	technology	NOUN
fbem-8993	36	122	can	can	AUX
fbem-8993	36	123	avoid	avoid	VERB
fbem-8993	36	124	market	market	NOUN
fbem-8993	36	125	supervision	supervision	NOUN
fbem-8993	36	126	and	and	CCONJ
fbem-8993	36	127	punishment	punishment	NOUN
fbem-8993	36	128	while	while	SCONJ
fbem-8993	36	129	gaining	gain	VERB
fbem-8993	36	130	more	more	ADJ
fbem-8993	36	131	interests	interest	NOUN
fbem-8993	36	132	.	.	PUNCT
fbem-8993	37	1	figure	figure	NOUN
fbem-8993	37	2	3	3	NUM
fbem-8993	37	3	.	.	PUNCT
fbem-8993	38	1	the	the	DET
fbem-8993	38	2	inflated	inflated	ADJ
fbem-8993	38	3	freight	freight	NOUN
fbem-8993	38	4	of	of	ADP
fbem-8993	38	5	blue	blue	ADJ
fbem-8993	38	6	mountain	mountain	NOUN
fbem-8993	38	7	technology	technology	NOUN
fbem-8993	38	8	from	from	ADP
fbem-8993	38	9	2017	2017	NUM
fbem-8993	38	10	to	to	ADP
fbem-8993	38	11	2019	2019	NUM
fbem-8993	38	12	2.2.5	2.2.5	NUM
fbem-8993	38	13	.	.	PUNCT
fbem-8993	39	1	fictitious	fictitious	ADJ
fbem-8993	39	2	disposal	disposal	NOUN
fbem-8993	39	3	assets	asset	NOUN
fbem-8993	39	4	in	in	ADP
fbem-8993	39	5	december	december	PROPN
fbem-8993	39	6	2019	2019	NUM
fbem-8993	39	7	,	,	PUNCT
fbem-8993	39	8	blue	blue	ADJ
fbem-8993	39	9	mountain	mountain	NOUN
fbem-8993	39	10	technology	technology	NOUN
fbem-8993	39	11	and	and	CCONJ
fbem-8993	39	12	its	its	PRON
fbem-8993	39	13	wholly	wholly	ADV
fbem-8993	39	14	-	-	PUNCT
fbem-8993	39	15	owned	own	VERB
fbem-8993	39	16	subsidiary	subsidiary	NOUN
fbem-8993	39	17	zhongjing	zhongjing	NOUN
fbem-8993	39	18	cyberine	cyberine	NOUN
fbem-8993	39	19	adjusted	adjust	VERB
fbem-8993	39	20	their	their	PRON
fbem-8993	39	21	production	production	NOUN
fbem-8993	39	22	mode	mode	NOUN
fbem-8993	39	23	and	and	CCONJ
fbem-8993	39	24	sold	sell	VERB
fbem-8993	39	25	production	production	NOUN
fbem-8993	39	26	equipment	equipment	NOUN
fbem-8993	39	27	,	,	PUNCT
fbem-8993	39	28	with	with	SCONJ
fbem-8993	39	29	sales	sale	NOUN
fbem-8993	39	30	volume	volume	NOUN
fbem-8993	39	31	of	of	ADP
fbem-8993	39	32	rmb	rmb	PROPN
fbem-8993	39	33	4,383,1,800	4,383,1,800	NUM
fbem-8993	39	34	(	(	PUNCT
fbem-8993	39	35	tax	tax	NOUN
fbem-8993	39	36	included).the	included).the	DET
fbem-8993	39	37	audit	audit	NOUN
fbem-8993	39	38	agency	agency	NOUN
fbem-8993	39	39	investigated	investigate	VERB
fbem-8993	39	40	and	and	CCONJ
fbem-8993	39	41	verified	verify	VERB
fbem-8993	39	42	that	that	SCONJ
fbem-8993	39	43	the	the	DET
fbem-8993	39	44	sale	sale	NOUN
fbem-8993	39	45	business	business	NOUN
fbem-8993	39	46	was	be	AUX
fbem-8993	39	47	fictitious	fictitious	ADJ
fbem-8993	39	48	,	,	PUNCT
fbem-8993	39	49	and	and	CCONJ
fbem-8993	39	50	the	the	DET
fbem-8993	39	51	purchaser	purchaser	NOUN
fbem-8993	39	52	ipseth	ipseth	NOUN
fbem-8993	39	53	was	be	AUX
fbem-8993	39	54	actually	actually	ADV
fbem-8993	39	55	a	a	DET
fbem-8993	39	56	related	related	ADJ
fbem-8993	39	57	party	party	NOUN
fbem-8993	39	58	of	of	ADP
fbem-8993	39	59	blue	blue	ADJ
fbem-8993	39	60	mountain	mountain	NOUN
fbem-8993	39	61	technology	technology	NOUN
fbem-8993	39	62	,	,	PUNCT
fbem-8993	39	63	and	and	CCONJ
fbem-8993	39	64	blue	blue	ADJ
fbem-8993	39	65	mountain	mountain	NOUN
fbem-8993	39	66	technology	technology	NOUN
fbem-8993	39	67	did	do	AUX
fbem-8993	39	68	not	not	PART
fbem-8993	39	69	actually	actually	ADV
fbem-8993	39	70	receive	receive	VERB
fbem-8993	39	71	the	the	DET
fbem-8993	39	72	proceeds	proceed	NOUN
fbem-8993	39	73	from	from	ADP
fbem-8993	39	74	the	the	DET
fbem-8993	39	75	sale.based	sale.base	VERB
fbem-8993	39	76	on	on	ADP
fbem-8993	39	77	this	this	PRON
fbem-8993	39	78	,	,	PUNCT
fbem-8993	39	79	bluemannshan	bluemannshan	ADV
fbem-8993	39	80	invented	invent	VERB
fbem-8993	39	81	the	the	DET
fbem-8993	39	82	disposal	disposal	NOUN
fbem-8993	39	83	and	and	CCONJ
fbem-8993	39	84	sale	sale	NOUN
fbem-8993	39	85	of	of	ADP
fbem-8993	39	86	production	production	NOUN
fbem-8993	39	87	1,363.29	1,363.29	NUM
fbem-8993	39	88	1,259.42	1,259.42	NUM
fbem-8993	39	89	1,524.04	1,524.04	NUM
fbem-8993	39	90	0.00	0.00	NUM
fbem-8993	39	91	500.00	500.00	NUM
fbem-8993	39	92	1,000.00	1,000.00	NUM
fbem-8993	39	93	1,500.00	1,500.00	NUM
fbem-8993	39	94	2,000.00	2,000.00	NUM
fbem-8993	39	95	2017	2017	NUM
fbem-8993	39	96	2018	2018	NUM
fbem-8993	39	97	2019	2019	NUM
fbem-8993	39	98	the	the	DET
fbem-8993	39	99	inflated	inflated	ADJ
fbem-8993	39	100	freight	freight	NOUN
fbem-8993	39	101	of	of	ADP
fbem-8993	39	102	blue	blue	ADJ
fbem-8993	39	103	mountain	mountain	NOUN
fbem-8993	39	104	technology	technology	NOUN
fbem-8993	39	105	from	from	ADP
fbem-8993	39	106	2017	2017	NUM
fbem-8993	39	107	to	to	ADP
fbem-8993	39	108	2019（unit	2019（unit	NUM
fbem-8993	39	109	:	:	PUNCT
fbem-8993	39	110	ten	ten	NUM
fbem-8993	39	111	thousand	thousand	NUM
fbem-8993	39	112	yuan	yuan	NOUN
fbem-8993	39	113	）	）	NOUN
fbem-8993	39	114	37	37	NUM
fbem-8993	39	115	equipment	equipment	NOUN
fbem-8993	39	116	business	business	NOUN
fbem-8993	39	117	of	of	ADP
fbem-8993	39	118	rmb	rmb	PROPN
fbem-8993	39	119	4,383,1,800	4,383,1,800	NUM
fbem-8993	39	120	yuan	yuan	NOUN
fbem-8993	39	121	(	(	PUNCT
fbem-8993	39	122	tax	tax	NOUN
fbem-8993	39	123	included	include	VERB
fbem-8993	39	124	)	)	PUNCT
fbem-8993	39	125	,	,	PUNCT
fbem-8993	39	126	accounting	account	VERB
fbem-8993	39	127	for	for	ADP
fbem-8993	39	128	4.89	4.89	NUM
fbem-8993	39	129	%	%	NOUN
fbem-8993	39	130	of	of	ADP
fbem-8993	39	131	the	the	DET
fbem-8993	39	132	net	net	ADJ
fbem-8993	39	133	assets	asset	NOUN
fbem-8993	39	134	at	at	ADP
fbem-8993	39	135	the	the	DET
fbem-8993	39	136	end	end	NOUN
fbem-8993	39	137	of	of	ADP
fbem-8993	39	138	2019	2019	NUM
fbem-8993	39	139	.	.	PUNCT
fbem-8993	40	1	3	3	X
fbem-8993	40	2	.	.	X
fbem-8993	40	3	analysis	analysis	NOUN
fbem-8993	40	4	of	of	ADP
fbem-8993	40	5	financial	financial	ADJ
fbem-8993	40	6	fraud	fraud	NOUN
fbem-8993	40	7	motivation	motivation	NOUN
fbem-8993	40	8	of	of	ADP
fbem-8993	40	9	blue	blue	ADJ
fbem-8993	40	10	mountain	mountain	NOUN
fbem-8993	40	11	technology	technology	NOUN
fbem-8993	40	12	based	base	VERB
fbem-8993	40	13	on	on	ADP
fbem-8993	40	14	fraud	fraud	NOUN
fbem-8993	40	15	triangle	triangle	NOUN
fbem-8993	40	16	theory	theory	NOUN
fbem-8993	40	17	3.1	3.1	NUM
fbem-8993	40	18	.	.	PUNCT
fbem-8993	40	19	pressure	pressure	NOUN
fbem-8993	40	20	element	element	NOUN
fbem-8993	40	21	analysis	analysis	NOUN
fbem-8993	40	22	first	first	ADV
fbem-8993	40	23	of	of	ADP
fbem-8993	40	24	all	all	PRON
fbem-8993	40	25	,	,	PUNCT
fbem-8993	40	26	the	the	DET
fbem-8993	40	27	impact	impact	NOUN
fbem-8993	40	28	of	of	ADP
fbem-8993	40	29	the	the	DET
fbem-8993	40	30	new	new	ADJ
fbem-8993	40	31	third	third	ADJ
fbem-8993	40	32	board	board	NOUN
fbem-8993	40	33	innovation	innovation	NOUN
fbem-8993	40	34	layer	layer	NOUN
fbem-8993	40	35	pressure.the	pressure.the	DET
fbem-8993	40	36	new	new	ADJ
fbem-8993	40	37	third	third	ADJ
fbem-8993	40	38	board	board	NOUN
fbem-8993	40	39	is	be	AUX
fbem-8993	40	40	divided	divide	VERB
fbem-8993	40	41	into	into	ADP
fbem-8993	40	42	three	three	NUM
fbem-8993	40	43	layers	layer	NOUN
fbem-8993	40	44	:	:	PUNCT
fbem-8993	40	45	selection	selection	NOUN
fbem-8993	40	46	layer	layer	NOUN
fbem-8993	40	47	,	,	PUNCT
fbem-8993	40	48	innovation	innovation	NOUN
fbem-8993	40	49	layer	layer	NOUN
fbem-8993	40	50	and	and	CCONJ
fbem-8993	40	51	foundation	foundation	NOUN
fbem-8993	40	52	layer	layer	NOUN
fbem-8993	40	53	.	.	PUNCT
fbem-8993	41	1	blue	blue	ADJ
fbem-8993	41	2	mountain	mountain	NOUN
fbem-8993	41	3	technology	technology	NOUN
fbem-8993	41	4	was	be	AUX
fbem-8993	41	5	listed	list	VERB
fbem-8993	41	6	on	on	ADP
fbem-8993	41	7	the	the	DET
fbem-8993	41	8	new	new	ADJ
fbem-8993	41	9	third	third	ADJ
fbem-8993	41	10	board	board	NOUN
fbem-8993	41	11	in	in	ADP
fbem-8993	41	12	2014	2014	NUM
fbem-8993	41	13	,	,	PUNCT
fbem-8993	41	14	and	and	CCONJ
fbem-8993	41	15	from	from	ADP
fbem-8993	41	16	2016	2016	NUM
fbem-8993	41	17	to	to	ADP
fbem-8993	41	18	2019	2019	NUM
fbem-8993	41	19	,	,	PUNCT
fbem-8993	41	20	it	it	PRON
fbem-8993	41	21	has	have	AUX
fbem-8993	41	22	remained	remain	VERB
fbem-8993	41	23	in	in	ADP
fbem-8993	41	24	the	the	DET
fbem-8993	41	25	innovation	innovation	NOUN
fbem-8993	41	26	layer	layer	NOUN
fbem-8993	41	27	of	of	ADP
fbem-8993	41	28	the	the	DET
fbem-8993	41	29	new	new	ADJ
fbem-8993	41	30	third	third	ADJ
fbem-8993	41	31	board	board	NOUN
fbem-8993	41	32	.	.	PUNCT
fbem-8993	42	1	if	if	SCONJ
fbem-8993	42	2	blue	blue	ADJ
fbem-8993	42	3	mountain	mountain	NOUN
fbem-8993	42	4	technology	technology	NOUN
fbem-8993	42	5	can	can	AUX
fbem-8993	42	6	enter	enter	VERB
fbem-8993	42	7	the	the	DET
fbem-8993	42	8	selected	select	VERB
fbem-8993	42	9	tier	tier	NOUN
fbem-8993	42	10	,	,	PUNCT
fbem-8993	42	11	then	then	ADV
fbem-8993	42	12	for	for	ADP
fbem-8993	42	13	blue	blue	ADJ
fbem-8993	42	14	mountain	mountain	NOUN
fbem-8993	42	15	technology	technology	NOUN
fbem-8993	42	16	,	,	PUNCT
fbem-8993	42	17	the	the	DET
fbem-8993	42	18	investor	investor	NOUN
fbem-8993	42	19	capital	capital	NOUN
fbem-8993	42	20	threshold	threshold	NOUN
fbem-8993	42	21	will	will	AUX
fbem-8993	42	22	be	be	AUX
fbem-8993	42	23	lowered	lower	VERB
fbem-8993	42	24	,	,	PUNCT
fbem-8993	42	25	greatly	greatly	ADV
fbem-8993	42	26	enhancing	enhance	VERB
fbem-8993	42	27	its	its	PRON
fbem-8993	42	28	financing	financing	NOUN
fbem-8993	42	29	ability	ability	NOUN
fbem-8993	42	30	.	.	PUNCT
fbem-8993	43	1	however	however	ADV
fbem-8993	43	2	,	,	PUNCT
fbem-8993	43	3	the	the	DET
fbem-8993	43	4	innovation	innovation	NOUN
fbem-8993	43	5	layer	layer	NOUN
fbem-8993	43	6	of	of	ADP
fbem-8993	43	7	the	the	DET
fbem-8993	43	8	new	new	ADJ
fbem-8993	43	9	third	third	ADJ
fbem-8993	43	10	board	board	NOUN
fbem-8993	43	11	has	have	VERB
fbem-8993	43	12	higher	high	ADJ
fbem-8993	43	13	requirements	requirement	NOUN
fbem-8993	43	14	on	on	ADP
fbem-8993	43	15	the	the	DET
fbem-8993	43	16	financial	financial	ADJ
fbem-8993	43	17	situation	situation	NOUN
fbem-8993	43	18	and	and	CCONJ
fbem-8993	43	19	corporate	corporate	ADJ
fbem-8993	43	20	governance	governance	NOUN
fbem-8993	43	21	of	of	ADP
fbem-8993	43	22	listed	list	VERB
fbem-8993	43	23	companies	company	NOUN
fbem-8993	43	24	.	.	PUNCT
fbem-8993	44	1	so	so	ADV
fbem-8993	44	2	blue	blue	ADJ
fbem-8993	44	3	mountain	mountain	NOUN
fbem-8993	44	4	technology	technology	NOUN
fbem-8993	44	5	in	in	ADP
fbem-8993	44	6	order	order	NOUN
fbem-8993	44	7	to	to	PART
fbem-8993	44	8	promote	promote	VERB
fbem-8993	44	9	itself	itself	PRON
fbem-8993	44	10	to	to	PART
fbem-8993	44	11	meet	meet	VERB
fbem-8993	44	12	its	its	PRON
fbem-8993	44	13	requirements	requirement	NOUN
fbem-8993	44	14	,	,	PUNCT
fbem-8993	44	15	began	begin	VERB
fbem-8993	44	16	to	to	ADP
fbem-8993	44	17	operating	operate	VERB
fbem-8993	44	18	income	income	NOUN
fbem-8993	44	19	,	,	PUNCT
fbem-8993	44	20	net	net	ADJ
fbem-8993	44	21	profit	profit	NOUN
fbem-8993	44	22	,	,	PUNCT
fbem-8993	44	23	bank	bank	NOUN
fbem-8993	44	24	deposits	deposit	NOUN
fbem-8993	44	25	,	,	PUNCT
fbem-8993	44	26	research	research	NOUN
fbem-8993	44	27	and	and	CCONJ
fbem-8993	44	28	development	development	NOUN
fbem-8993	44	29	expenditure	expenditure	NOUN
fbem-8993	44	30	and	and	CCONJ
fbem-8993	44	31	other	other	ADJ
fbem-8993	44	32	aspects	aspect	NOUN
fbem-8993	44	33	of	of	ADP
fbem-8993	44	34	the	the	DET
fbem-8993	44	35	financial	financial	ADJ
fbem-8993	44	36	fraud	fraud	NOUN
fbem-8993	44	37	.	.	PUNCT
fbem-8993	45	1	secondly	secondly	ADV
fbem-8993	45	2	,	,	PUNCT
fbem-8993	45	3	the	the	DET
fbem-8993	45	4	internal	internal	ADJ
fbem-8993	45	5	financial	financial	ADJ
fbem-8993	45	6	pressure	pressure	NOUN
fbem-8993	45	7	of	of	ADP
fbem-8993	45	8	the	the	DET
fbem-8993	45	9	enterprise	enterprise	NOUN
fbem-8993	45	10	.	.	PUNCT
fbem-8993	46	1	as	as	ADP
fbem-8993	46	2	a	a	DET
fbem-8993	46	3	listed	list	VERB
fbem-8993	46	4	company	company	NOUN
fbem-8993	46	5	,	,	PUNCT
fbem-8993	46	6	blue	blue	ADJ
fbem-8993	46	7	mountain	mountain	NOUN
fbem-8993	46	8	technology	technology	NOUN
fbem-8993	46	9	faces	face	VERB
fbem-8993	46	10	market	market	NOUN
fbem-8993	46	11	competition	competition	NOUN
fbem-8993	46	12	,	,	PUNCT
fbem-8993	46	13	performance	performance	NOUN
fbem-8993	46	14	pressure	pressure	NOUN
fbem-8993	46	15	and	and	CCONJ
fbem-8993	46	16	other	other	ADJ
fbem-8993	46	17	factors	factor	NOUN
fbem-8993	46	18	.	.	PUNCT
fbem-8993	47	1	due	due	ADP
fbem-8993	47	2	to	to	ADP
fbem-8993	47	3	its	its	PRON
fbem-8993	47	4	poor	poor	ADJ
fbem-8993	47	5	financial	financial	ADJ
fbem-8993	47	6	condition	condition	NOUN
fbem-8993	47	7	,	,	PUNCT
fbem-8993	47	8	it	it	PRON
fbem-8993	47	9	needs	need	VERB
fbem-8993	47	10	to	to	PART
fbem-8993	47	11	increase	increase	VERB
fbem-8993	47	12	its	its	PRON
fbem-8993	47	13	performance	performance	NOUN
fbem-8993	47	14	and	and	CCONJ
fbem-8993	47	15	financial	financial	ADJ
fbem-8993	47	16	indicators	indicator	NOUN
fbem-8993	47	17	through	through	ADP
fbem-8993	47	18	fictitious	fictitious	ADJ
fbem-8993	47	19	data	datum	NOUN
fbem-8993	47	20	to	to	PART
fbem-8993	47	21	attract	attract	VERB
fbem-8993	47	22	more	more	ADJ
fbem-8993	47	23	investors	investor	NOUN
fbem-8993	47	24	and	and	CCONJ
fbem-8993	47	25	market	market	NOUN
fbem-8993	47	26	attention	attention	NOUN
fbem-8993	47	27	.	.	PUNCT
fbem-8993	48	1	as	as	SCONJ
fbem-8993	48	2	can	can	AUX
fbem-8993	48	3	be	be	AUX
fbem-8993	48	4	seen	see	VERB
fbem-8993	48	5	from	from	ADP
fbem-8993	48	6	table	table	NOUN
fbem-8993	48	7	3	3	NUM
fbem-8993	48	8	,	,	PUNCT
fbem-8993	48	9	the	the	DET
fbem-8993	48	10	actual	actual	ADJ
fbem-8993	48	11	bank	bank	NOUN
fbem-8993	48	12	deposit	deposit	NOUN
fbem-8993	48	13	balance	balance	NOUN
fbem-8993	48	14	of	of	ADP
fbem-8993	48	15	blueshan	blueshan	NOUN
fbem-8993	48	16	technology	technology	NOUN
fbem-8993	48	17	in	in	ADP
fbem-8993	48	18	2017	2017	NUM
fbem-8993	48	19	was	be	AUX
fbem-8993	48	20	6.305	6.305	NUM
fbem-8993	48	21	million	million	NUM
fbem-8993	48	22	yuan	yuan	NOUN
fbem-8993	48	23	,	,	PUNCT
fbem-8993	48	24	and	and	CCONJ
fbem-8993	48	25	the	the	DET
fbem-8993	48	26	book	book	NOUN
fbem-8993	48	27	balance	balance	NOUN
fbem-8993	48	28	after	after	SCONJ
fbem-8993	48	29	inflated	inflate	VERB
fbem-8993	48	30	was	be	AUX
fbem-8993	48	31	88,649,900	88,649,900	NUM
fbem-8993	48	32	yuan	yuan	NOUN
fbem-8993	48	33	,	,	PUNCT
fbem-8993	48	34	with	with	ADP
fbem-8993	48	35	the	the	DET
fbem-8993	48	36	inflated	inflated	ADJ
fbem-8993	48	37	amount	amount	NOUN
fbem-8993	48	38	up	up	ADP
fbem-8993	48	39	to	to	ADP
fbem-8993	48	40	nearly	nearly	ADV
fbem-8993	48	41	92.89%.in	92.89%.in	PROPN
fbem-8993	48	42	2018	2018	NUM
fbem-8993	48	43	,	,	PUNCT
fbem-8993	48	44	the	the	DET
fbem-8993	48	45	actual	actual	ADJ
fbem-8993	48	46	balance	balance	NOUN
fbem-8993	48	47	of	of	ADP
fbem-8993	48	48	the	the	DET
fbem-8993	48	49	bank	bank	NOUN
fbem-8993	48	50	deposit	deposit	NOUN
fbem-8993	48	51	was	be	AUX
fbem-8993	48	52	3,338,700	3,338,700	NUM
fbem-8993	48	53	yuan	yuan	NOUN
fbem-8993	48	54	,	,	PUNCT
fbem-8993	48	55	and	and	CCONJ
fbem-8993	48	56	the	the	DET
fbem-8993	48	57	book	book	NOUN
fbem-8993	48	58	balance	balance	NOUN
fbem-8993	48	59	was	be	AUX
fbem-8993	48	60	4,7430,700	4,7430,700	NUM
fbem-8993	48	61	yuan	yuan	NOUN
fbem-8993	48	62	after	after	ADP
fbem-8993	48	63	the	the	DET
fbem-8993	48	64	increase	increase	NOUN
fbem-8993	48	65	,	,	PUNCT
fbem-8993	48	66	with	with	ADP
fbem-8993	48	67	the	the	DET
fbem-8993	48	68	increase	increase	NOUN
fbem-8993	48	69	amount	amount	NOUN
fbem-8993	48	70	as	as	ADV
fbem-8993	48	71	high	high	ADJ
fbem-8993	48	72	as	as	ADP
fbem-8993	48	73	92.96%.from	92.96%.from	ADP
fbem-8993	48	74	the	the	DET
fbem-8993	48	75	above	above	ADJ
fbem-8993	48	76	data	datum	NOUN
fbem-8993	48	77	,	,	PUNCT
fbem-8993	48	78	we	we	PRON
fbem-8993	48	79	can	can	AUX
fbem-8993	48	80	see	see	VERB
fbem-8993	48	81	that	that	SCONJ
fbem-8993	48	82	the	the	DET
fbem-8993	48	83	fund	fund	NOUN
fbem-8993	48	84	situation	situation	NOUN
fbem-8993	48	85	of	of	ADP
fbem-8993	48	86	blue	blue	ADJ
fbem-8993	48	87	mountain	mountain	NOUN
fbem-8993	48	88	technology	technology	NOUN
fbem-8993	48	89	is	be	AUX
fbem-8993	48	90	poor	poor	ADJ
fbem-8993	48	91	,	,	PUNCT
fbem-8993	48	92	and	and	CCONJ
fbem-8993	48	93	the	the	DET
fbem-8993	48	94	fund	fund	NOUN
fbem-8993	48	95	pressure	pressure	NOUN
fbem-8993	48	96	is	be	AUX
fbem-8993	48	97	also	also	ADV
fbem-8993	48	98	the	the	DET
fbem-8993	48	99	pressure	pressure	NOUN
fbem-8993	48	100	factor	factor	NOUN
fbem-8993	48	101	of	of	ADP
fbem-8993	48	102	blue	blue	ADJ
fbem-8993	48	103	mountain	mountain	NOUN
fbem-8993	48	104	technology	technology	NOUN
fbem-8993	48	105	for	for	ADP
fbem-8993	48	106	financial	financial	ADJ
fbem-8993	48	107	fraud	fraud	NOUN
fbem-8993	48	108	.	.	PUNCT
fbem-8993	49	1	table	table	NOUN
fbem-8993	49	2	3	3	NUM
fbem-8993	49	3	.	.	X
fbem-8993	50	1	increase	increase	NOUN
fbem-8993	50	2	of	of	ADP
fbem-8993	50	3	deposit	deposit	NOUN
fbem-8993	50	4	balance	balance	NOUN
fbem-8993	50	5	of	of	ADP
fbem-8993	50	6	blue	blue	ADJ
fbem-8993	50	7	mountain	mountain	NOUN
fbem-8993	50	8	technology	technology	PROPN
fbem-8993	50	9	bank	bank	PROPN
fbem-8993	50	10	(	(	PUNCT
fbem-8993	50	11	unit	unit	NOUN
fbem-8993	50	12	:	:	PUNCT
fbem-8993	50	13	ten	ten	NUM
fbem-8993	50	14	thousand	thousand	NUM
fbem-8993	50	15	yuan	yuan	NOUN
fbem-8993	50	16	)	)	PUNCT
fbem-8993	50	17	reporting	reporting	NOUN
fbem-8993	50	18	year	year	NOUN
fbem-8993	50	19	actual	actual	ADJ
fbem-8993	50	20	deposit	deposit	NOUN
fbem-8993	50	21	balance	balance	NOUN
fbem-8993	50	22	balance	balance	NOUN
fbem-8993	50	23	of	of	ADP
fbem-8993	50	24	book	book	NOUN
fbem-8993	50	25	deposit	deposit	NOUN
fbem-8993	50	26	inflated	inflate	VERB
fbem-8993	50	27	amount	amount	NOUN
fbem-8993	50	28	inflated	inflate	VERB
fbem-8993	50	29	ratio	ratio	NOUN
fbem-8993	50	30	2017	2017	NUM
fbem-8993	50	31	630.05	630.05	NUM
fbem-8993	50	32	8,864.99	8,864.99	NOUN
fbem-8993	50	33	8,234.94	8,234.94	NUM
fbem-8993	50	34	92.89	92.89	NUM
fbem-8993	50	35	%	%	NOUN
fbem-8993	50	36	2018	2018	NUM
fbem-8993	50	37	333.87	333.87	NUM
fbem-8993	50	38	4,743.07	4,743.07	NUM
fbem-8993	50	39	4,409.20	4,409.20	NUM
fbem-8993	50	40	92.96	92.96	NUM
fbem-8993	50	41	%	%	NOUN
fbem-8993	50	42	data	datum	NOUN
fbem-8993	50	43	source	source	NOUN
fbem-8993	50	44	:	:	PUNCT
fbem-8993	50	45	china	china	PROPN
fbem-8993	50	46	securities	securities	PROPN
fbem-8993	50	47	regulatory	regulatory	PROPN
fbem-8993	50	48	commission	commission	PROPN
fbem-8993	50	49	administrative	administrative	ADJ
fbem-8993	50	50	penalty	penalty	NOUN
fbem-8993	50	51	decision	decision	NOUN
fbem-8993	50	52	(	(	PUNCT
fbem-8993	50	53	blue	blue	ADJ
fbem-8993	50	54	mountain	mountain	NOUN
fbem-8993	50	55	technology	technology	NOUN
fbem-8993	50	56	)	)	PUNCT
fbem-8993	50	57	3.2	3.2	NUM
fbem-8993	50	58	.	.	PUNCT
fbem-8993	51	1	opportunity	opportunity	NOUN
fbem-8993	51	2	element	element	NOUN
fbem-8993	51	3	analysis	analysis	NOUN
fbem-8993	51	4	first	first	ADV
fbem-8993	51	5	of	of	ADP
fbem-8993	51	6	all	all	PRON
fbem-8993	51	7	,	,	PUNCT
fbem-8993	51	8	blue	blue	ADJ
fbem-8993	51	9	mountain	mountain	NOUN
fbem-8993	51	10	technology	technology	NOUN
fbem-8993	51	11	internal	internal	PROPN
fbem-8993	51	12	control	control	NOUN
fbem-8993	51	13	effectiveness	effectiveness	NOUN
fbem-8993	51	14	is	be	AUX
fbem-8993	51	15	insufficient.according	insufficient.accorde	VERB
fbem-8993	51	16	to	to	ADP
fbem-8993	51	17	the	the	DET
fbem-8993	51	18	annual	annual	ADJ
fbem-8993	51	19	report	report	NOUN
fbem-8993	51	20	of	of	ADP
fbem-8993	51	21	blue	blue	ADJ
fbem-8993	51	22	mountain	mountain	NOUN
fbem-8993	51	23	technology	technology	NOUN
fbem-8993	51	24	appeared	appear	VERB
fbem-8993	51	25	a	a	DET
fbem-8993	51	26	large	large	ADJ
fbem-8993	51	27	number	number	NOUN
fbem-8993	51	28	of	of	ADP
fbem-8993	51	29	financial	financial	ADJ
fbem-8993	51	30	data	datum	NOUN
fbem-8993	51	31	fraud	fraud	NOUN
fbem-8993	51	32	,	,	PUNCT
fbem-8993	51	33	it	it	PRON
fbem-8993	51	34	can	can	AUX
fbem-8993	51	35	be	be	AUX
fbem-8993	51	36	seen	see	VERB
fbem-8993	51	37	that	that	SCONJ
fbem-8993	51	38	the	the	DET
fbem-8993	51	39	company	company	NOUN
fbem-8993	51	40	's	's	PART
fbem-8993	51	41	internal	internal	ADJ
fbem-8993	51	42	control	control	NOUN
fbem-8993	51	43	system	system	NOUN
fbem-8993	51	44	is	be	AUX
fbem-8993	51	45	flawed.meanwhile	flawed.meanwhile	ADJ
fbem-8993	51	46	,	,	PUNCT
fbem-8993	51	47	blue	blue	ADJ
fbem-8993	51	48	mountain	mountain	NOUN
fbem-8993	51	49	technology	technology	NOUN
fbem-8993	51	50	made	make	VERB
fbem-8993	51	51	false	false	ADJ
fbem-8993	51	52	records	record	NOUN
fbem-8993	51	53	in	in	ADP
fbem-8993	51	54	major	major	ADJ
fbem-8993	51	55	documents	document	NOUN
fbem-8993	51	56	,	,	PUNCT
fbem-8993	51	57	illegally	illegally	ADV
fbem-8993	51	58	inflated	inflate	VERB
fbem-8993	51	59	a	a	DET
fbem-8993	51	60	large	large	ADJ
fbem-8993	51	61	amount	amount	NOUN
fbem-8993	51	62	of	of	ADP
fbem-8993	51	63	bank	bank	NOUN
fbem-8993	51	64	deposits	deposit	NOUN
fbem-8993	51	65	,	,	PUNCT
fbem-8993	51	66	revenues	revenue	NOUN
fbem-8993	51	67	and	and	CCONJ
fbem-8993	51	68	profits	profit	NOUN
fbem-8993	51	69	,	,	PUNCT
fbem-8993	51	70	failed	fail	VERB
fbem-8993	51	71	to	to	PART
fbem-8993	51	72	disclose	disclose	VERB
fbem-8993	51	73	its	its	PRON
fbem-8993	51	74	related	related	ADJ
fbem-8993	51	75	parties	party	NOUN
fbem-8993	51	76	in	in	ADP
fbem-8993	51	77	a	a	DET
fbem-8993	51	78	timely	timely	ADJ
fbem-8993	51	79	manner	manner	NOUN
fbem-8993	51	80	,	,	PUNCT
fbem-8993	51	81	and	and	CCONJ
fbem-8993	51	82	used	use	VERB
fbem-8993	51	83	its	its	PRON
fbem-8993	51	84	related	related	ADJ
fbem-8993	51	85	parties	party	NOUN
fbem-8993	51	86	to	to	PART
fbem-8993	51	87	carry	carry	VERB
fbem-8993	51	88	out	out	ADP
fbem-8993	51	89	insider	insider	NOUN
fbem-8993	51	90	trading.at	trading.at	NOUN
fbem-8993	51	91	the	the	DET
fbem-8993	51	92	same	same	ADJ
fbem-8993	51	93	time	time	NOUN
fbem-8993	51	94	,	,	PUNCT
fbem-8993	51	95	blue	blue	ADJ
fbem-8993	51	96	mountain	mountain	NOUN
fbem-8993	51	97	technology	technology	NOUN
fbem-8993	51	98	has	have	AUX
fbem-8993	51	99	not	not	PART
fbem-8993	51	100	established	establish	VERB
fbem-8993	51	101	a	a	DET
fbem-8993	51	102	complete	complete	ADJ
fbem-8993	51	103	risk	risk	NOUN
fbem-8993	51	104	management	management	NOUN
fbem-8993	51	105	system	system	NOUN
fbem-8993	51	106	and	and	CCONJ
fbem-8993	51	107	internal	internal	ADJ
fbem-8993	51	108	audit	audit	NOUN
fbem-8993	51	109	system	system	NOUN
fbem-8993	51	110	,	,	PUNCT
fbem-8993	51	111	which	which	PRON
fbem-8993	51	112	makes	make	VERB
fbem-8993	51	113	its	its	PRON
fbem-8993	51	114	internal	internal	ADJ
fbem-8993	51	115	management	management	NOUN
fbem-8993	51	116	and	and	CCONJ
fbem-8993	51	117	supervision	supervision	NOUN
fbem-8993	51	118	mechanism	mechanism	NOUN
fbem-8993	51	119	unable	unable	ADJ
fbem-8993	51	120	to	to	PART
fbem-8993	51	121	effectively	effectively	ADV
fbem-8993	51	122	prevent	prevent	VERB
fbem-8993	51	123	and	and	CCONJ
fbem-8993	51	124	detect	detect	VERB
fbem-8993	51	125	financial	financial	ADJ
fbem-8993	51	126	fraud	fraud	NOUN
fbem-8993	51	127	,	,	PUNCT
fbem-8993	51	128	and	and	CCONJ
fbem-8993	51	129	the	the	DET
fbem-8993	51	130	overall	overall	ADJ
fbem-8993	51	131	increase	increase	NOUN
fbem-8993	51	132	in	in	ADP
fbem-8993	51	133	false	false	ADJ
fbem-8993	51	134	value	value	NOUN
fbem-8993	51	135	is	be	AUX
fbem-8993	51	136	shown	show	VERB
fbem-8993	51	137	in	in	ADP
fbem-8993	51	138	table	table	NOUN
fbem-8993	51	139	4	4	NUM
fbem-8993	51	140	:	:	PUNCT
fbem-8993	51	141	table	table	NOUN
fbem-8993	51	142	4	4	NUM
fbem-8993	51	143	.	.	PUNCT
fbem-8993	52	1	the	the	DET
fbem-8993	52	2	falsely	falsely	ADV
fbem-8993	52	3	increased	increase	VERB
fbem-8993	52	4	revenue	revenue	NOUN
fbem-8993	52	5	,	,	PUNCT
fbem-8993	52	6	profit	profit	NOUN
fbem-8993	52	7	and	and	CCONJ
fbem-8993	52	8	total	total	ADJ
fbem-8993	52	9	assets	asset	NOUN
fbem-8993	52	10	of	of	ADP
fbem-8993	52	11	blue	blue	ADJ
fbem-8993	52	12	mountain	mountain	NOUN
fbem-8993	52	13	technology	technology	NOUN
fbem-8993	52	14	from	from	ADP
fbem-8993	52	15	2017	2017	NUM
fbem-8993	52	16	to	to	ADP
fbem-8993	52	17	2019	2019	NUM
fbem-8993	52	18	(	(	PUNCT
fbem-8993	52	19	unit	unit	NOUN
fbem-8993	52	20	:	:	PUNCT
fbem-8993	52	21	ten	ten	NUM
fbem-8993	52	22	thousand	thousand	NUM
fbem-8993	52	23	yuan	yuan	NOUN
fbem-8993	52	24	)	)	PUNCT
fbem-8993	52	25	reporting	reporting	NOUN
fbem-8993	52	26	year	year	NOUN
fbem-8993	52	27	inflated	inflate	VERB
fbem-8993	52	28	sales	sale	NOUN
fbem-8993	52	29	revenue	revenue	NOUN
fbem-8993	52	30	inflated	inflate	VERB
fbem-8993	52	31	total	total	ADJ
fbem-8993	52	32	profits	profit	NOUN
fbem-8993	52	33	inflated	inflate	VERB
fbem-8993	52	34	total	total	ADJ
fbem-8993	52	35	assets	asset	NOUN
fbem-8993	52	36	at	at	ADP
fbem-8993	52	37	the	the	DET
fbem-8993	52	38	end	end	NOUN
fbem-8993	52	39	of	of	ADP
fbem-8993	52	40	the	the	DET
fbem-8993	52	41	year	year	NOUN
fbem-8993	52	42	inflated	inflate	VERB
fbem-8993	52	43	amount	amount	NOUN
fbem-8993	52	44	inflated	inflate	VERB
fbem-8993	52	45	ratio	ratio	NOUN
fbem-8993	52	46	inflated	inflate	VERB
fbem-8993	52	47	amount	amount	NOUN
fbem-8993	52	48	inflated	inflate	VERB
fbem-8993	52	49	ratio	ratio	NOUN
fbem-8993	52	50	inflated	inflate	VERB
fbem-8993	52	51	amount	amount	NOUN
fbem-8993	52	52	inflated	inflate	VERB
fbem-8993	52	53	ratio	ratio	NOUN
fbem-8993	52	54	2017	2017	NUM
fbem-8993	52	55	29,224.26	29,224.26	NUM
fbem-8993	52	56	43.20	43.20	NUM
fbem-8993	52	57	%	%	NOUN
fbem-8993	52	58	3,966.29	3,966.29	NUM
fbem-8993	52	59	51.90	51.90	NUM
fbem-8993	52	60	%	%	NOUN
fbem-8993	52	61	15,148.29	15,148.29	NUM
fbem-8993	52	62	13.69	13.69	NUM
fbem-8993	52	63	%	%	NOUN
fbem-8993	52	64	2018	2018	NUM
fbem-8993	52	65	18,740.36	18,740.36	NUM
fbem-8993	52	66	29.18	29.18	NUM
fbem-8993	52	67	%	%	NOUN
fbem-8993	52	68	1,019.05	1,019.05	NUM
fbem-8993	52	69	22.16	22.16	NUM
fbem-8993	52	70	%	%	NOUN
fbem-8993	52	71	22,062.63	22,062.63	NUM
fbem-8993	52	72	20.56	20.56	NUM
fbem-8993	52	73	%	%	NOUN
fbem-8993	52	74	2019	2019	NUM
fbem-8993	52	75	33,127.64	33,127.64	NUM
fbem-8993	52	76	49.17	49.17	NUM
fbem-8993	52	77	%	%	NOUN
fbem-8993	52	78	3,862.98	3,862.98	NUM
fbem-8993	52	79	80.67	80.67	NUM
fbem-8993	52	80	%	%	NOUN
fbem-8993	52	81	16,062.11	16,062.11	NUM
fbem-8993	52	82	14.20	14.20	NUM
fbem-8993	52	83	%	%	NOUN
fbem-8993	52	84	data	datum	NOUN
fbem-8993	52	85	source	source	NOUN
fbem-8993	52	86	:	:	PUNCT
fbem-8993	52	87	china	china	PROPN
fbem-8993	52	88	securities	securities	PROPN
fbem-8993	52	89	regulatory	regulatory	PROPN
fbem-8993	52	90	commission	commission	PROPN
fbem-8993	52	91	administrative	administrative	ADJ
fbem-8993	52	92	penalty	penalty	NOUN
fbem-8993	52	93	decision	decision	NOUN
fbem-8993	52	94	(	(	PUNCT
fbem-8993	52	95	blue	blue	ADJ
fbem-8993	52	96	mountain	mountain	NOUN
fbem-8993	52	97	technology	technology	NOUN
fbem-8993	52	98	)	)	PUNCT
fbem-8993	52	99	in	in	ADP
fbem-8993	52	100	addition	addition	NOUN
fbem-8993	52	101	,	,	PUNCT
fbem-8993	52	102	the	the	DET
fbem-8993	52	103	external	external	ADJ
fbem-8993	52	104	intermediary	intermediary	NOUN
fbem-8993	52	105	in	in	ADP
fbem-8993	52	106	this	this	DET
fbem-8993	52	107	case	case	NOUN
fbem-8993	52	108	failed	fail	VERB
fbem-8993	52	109	to	to	PART
fbem-8993	52	110	fully	fully	ADV
fbem-8993	52	111	perform	perform	VERB
fbem-8993	52	112	its	its	PRON
fbem-8993	52	113	duty	duty	NOUN
fbem-8993	52	114	of	of	ADP
fbem-8993	52	115	diligence	diligence	NOUN
fbem-8993	52	116	.	.	PUNCT
fbem-8993	53	1	blue	blue	ADJ
fbem-8993	53	2	mountain	mountain	NOUN
fbem-8993	53	3	partnered	partner	VERB
fbem-8993	53	4	with	with	ADP
fbem-8993	53	5	four	four	NUM
fbem-8993	53	6	intermediaries	intermediary	NOUN
fbem-8993	53	7	,	,	PUNCT
fbem-8993	53	8	including	include	VERB
fbem-8993	53	9	hualong	hualong	NOUN
fbem-8993	53	10	securities	security	NOUN
fbem-8993	53	11	,	,	PUNCT
fbem-8993	53	12	zhongxing	zhongxe	VERB
fbem-8993	53	13	caiguanghua	caiguanghua	PROPN
fbem-8993	53	14	accounting	accounting	PROPN
fbem-8993	53	15	firm	firm	PROPN
fbem-8993	53	16	,	,	PUNCT
fbem-8993	53	17	tianyuan	tianyuan	PROPN
fbem-8993	53	18	law	law	NOUN
fbem-8993	53	19	firm	firm	NOUN
fbem-8993	53	20	and	and	CCONJ
fbem-8993	53	21	new	new	ADJ
fbem-8993	53	22	century	century	NOUN
fbem-8993	53	23	asset	asset	NOUN
fbem-8993	53	24	appraisal	appraisal	NOUN
fbem-8993	53	25	company	company	NOUN
fbem-8993	53	26	.	.	PUNCT
fbem-8993	54	1	as	as	SCONJ
fbem-8993	54	2	can	can	AUX
fbem-8993	54	3	be	be	AUX
fbem-8993	54	4	seen	see	VERB
fbem-8993	54	5	from	from	ADP
fbem-8993	54	6	the	the	DET
fbem-8993	54	7	administrative	administrative	ADJ
fbem-8993	54	8	punishment	punishment	NOUN
fbem-8993	54	9	of	of	ADP
fbem-8993	54	10	zhongxing	zhongxe	VERB
fbem-8993	54	11	caiguanghua	caiguanghua	PROPN
fbem-8993	54	12	cpa	cpa	PROPN
fbem-8993	54	13	firm	firm	NOUN
fbem-8993	54	14	issued	issue	VERB
fbem-8993	54	15	by	by	ADP
fbem-8993	54	16	china	china	PROPN
fbem-8993	54	17	securities	securities	PROPN
fbem-8993	54	18	regulatory	regulatory	PROPN
fbem-8993	54	19	commission	commission	PROPN
fbem-8993	54	20	,	,	PUNCT
fbem-8993	54	21	its	its	PRON
fbem-8993	54	22	auditors	auditor	NOUN
fbem-8993	54	23	did	do	AUX
fbem-8993	54	24	not	not	PART
fbem-8993	54	25	implement	implement	VERB
fbem-8993	54	26	the	the	DET
fbem-8993	54	27	auditing	auditing	NOUN
fbem-8993	54	28	procedures	procedure	NOUN
fbem-8993	54	29	in	in	ADP
fbem-8993	54	30	place	place	NOUN
fbem-8993	54	31	,	,	PUNCT
fbem-8993	54	32	and	and	CCONJ
fbem-8993	54	33	did	do	AUX
fbem-8993	54	34	not	not	PART
fbem-8993	54	35	find	find	VERB
fbem-8993	54	36	any	any	DET
fbem-8993	54	37	abnormality	abnormality	NOUN
fbem-8993	54	38	in	in	ADP
fbem-8993	54	39	the	the	DET
fbem-8993	54	40	inflated	inflated	ADJ
fbem-8993	54	41	amount	amount	NOUN
fbem-8993	54	42	of	of	ADP
fbem-8993	54	43	bank	bank	NOUN
fbem-8993	54	44	deposits	deposit	NOUN
fbem-8993	54	45	,	,	PUNCT
fbem-8993	54	46	the	the	DET
fbem-8993	54	47	inflated	inflated	ADJ
fbem-8993	54	48	amount	amount	NOUN
fbem-8993	54	49	of	of	ADP
fbem-8993	54	50	income	income	NOUN
fbem-8993	54	51	and	and	CCONJ
fbem-8993	54	52	profits	profit	NOUN
fbem-8993	54	53	.	.	PUNCT
fbem-8993	55	1	not	not	PART
fbem-8993	55	2	maintaining	maintain	VERB
fbem-8993	55	3	proper	proper	ADJ
fbem-8993	55	4	professional	professional	ADJ
fbem-8993	55	5	suspicion	suspicion	NOUN
fbem-8993	55	6	.	.	PUNCT
fbem-8993	56	1	zte	zte	PROPN
fbem-8993	56	2	caiguanghua	caiguanghua	PROPN
fbem-8993	56	3	accounting	accounting	PROPN
fbem-8993	56	4	firm	firm	PROPN
fbem-8993	56	5	failed	fail	VERB
fbem-8993	56	6	to	to	PART
fbem-8993	56	7	implement	implement	VERB
fbem-8993	56	8	auditing	auditing	NOUN
fbem-8993	56	9	procedures	procedure	NOUN
fbem-8993	56	10	in	in	ADP
fbem-8993	56	11	strict	strict	ADJ
fbem-8993	56	12	accordance	accordance	NOUN
fbem-8993	56	13	with	with	ADP
fbem-8993	56	14	auditing	auditing	NOUN
fbem-8993	56	15	standards	standard	NOUN
fbem-8993	56	16	,	,	PUNCT
fbem-8993	56	17	creating	create	VERB
fbem-8993	56	18	favorable	favorable	ADJ
fbem-8993	56	19	conditions	condition	NOUN
fbem-8993	56	20	for	for	ADP
fbem-8993	56	21	blue	blue	ADJ
fbem-8993	56	22	mountain	mountain	NOUN
fbem-8993	56	23	technology	technology	NOUN
fbem-8993	56	24	to	to	PART
fbem-8993	56	25	carry	carry	VERB
fbem-8993	56	26	out	out	ADP
fbem-8993	56	27	financial	financial	ADJ
fbem-8993	56	28	fraud	fraud	NOUN
fbem-8993	56	29	.	.	PUNCT
fbem-8993	57	1	finally	finally	ADV
fbem-8993	57	2	,	,	PUNCT
fbem-8993	57	3	regulators	regulator	NOUN
fbem-8993	57	4	failed	fail	VERB
fbem-8993	57	5	.	.	PUNCT
fbem-8993	58	1	blue	blue	ADJ
fbem-8993	58	2	mountain	mountain	NOUN
fbem-8993	58	3	technology	technology	NOUN
fbem-8993	58	4	was	be	AUX
fbem-8993	58	5	listed	list	VERB
fbem-8993	58	6	on	on	ADP
fbem-8993	58	7	the	the	DET
fbem-8993	58	8	new	new	ADJ
fbem-8993	58	9	third	third	ADJ
fbem-8993	58	10	board	board	NOUN
fbem-8993	58	11	in	in	ADP
fbem-8993	58	12	2014	2014	NUM
fbem-8993	58	13	,	,	PUNCT
fbem-8993	58	14	and	and	CCONJ
fbem-8993	58	15	has	have	AUX
fbem-8993	58	16	been	be	AUX
fbem-8993	58	17	on	on	ADP
fbem-8993	58	18	the	the	DET
fbem-8993	58	19	innovation	innovation	NOUN
fbem-8993	58	20	board	board	NOUN
fbem-8993	58	21	for	for	ADP
fbem-8993	58	22	four	four	NUM
fbem-8993	58	23	consecutive	consecutive	ADJ
fbem-8993	58	24	years	year	NOUN
fbem-8993	58	25	from	from	ADP
fbem-8993	58	26	2016	2016	NUM
fbem-8993	58	27	to	to	ADP
fbem-8993	58	28	2019	2019	NUM
fbem-8993	58	29	.	.	PUNCT
fbem-8993	59	1	it	it	PRON
fbem-8993	59	2	is	be	AUX
fbem-8993	59	3	because	because	SCONJ
fbem-8993	59	4	of	of	ADP
fbem-8993	59	5	the	the	DET
fbem-8993	59	6	strict	strict	ADJ
fbem-8993	59	7	screening	screening	NOUN
fbem-8993	59	8	of	of	ADP
fbem-8993	59	9	the	the	DET
fbem-8993	59	10	selection	selection	NOUN
fbem-8993	59	11	layer	layer	NOUN
fbem-8993	59	12	that	that	PRON
fbem-8993	59	13	the	the	DET
fbem-8993	59	14	financial	financial	PROPN
fbem-8993	59	15	fraud	fraud	NOUN
fbem-8993	59	16	case	case	NOUN
fbem-8993	59	17	of	of	ADP
fbem-8993	59	18	blue	blue	ADJ
fbem-8993	59	19	mountain	mountain	NOUN
fbem-8993	59	20	technology	technology	NOUN
fbem-8993	59	21	was	be	AUX
fbem-8993	59	22	uncovered	uncover	VERB
fbem-8993	59	23	.	.	PUNCT
fbem-8993	60	1	but	but	CCONJ
fbem-8993	60	2	the	the	DET
fbem-8993	60	3	company	company	NOUN
fbem-8993	60	4	's	's	PART
fbem-8993	60	5	financial	financial	ADJ
fbem-8993	60	6	fraud	fraud	NOUN
fbem-8993	60	7	has	have	AUX
fbem-8993	60	8	existed	exist	VERB
fbem-8993	60	9	for	for	ADP
fbem-8993	60	10	many	many	ADJ
fbem-8993	60	11	years	year	NOUN
fbem-8993	60	12	,	,	PUNCT
fbem-8993	60	13	but	but	CCONJ
fbem-8993	60	14	the	the	DET
fbem-8993	60	15	new	new	ADJ
fbem-8993	60	16	third	third	ADJ
fbem-8993	60	17	board	board	NOUN
fbem-8993	60	18	in	in	ADP
fbem-8993	60	19	the	the	DET
fbem-8993	60	20	disclosure	disclosure	NOUN
fbem-8993	60	21	of	of	ADP
fbem-8993	60	22	information	information	NOUN
fbem-8993	60	23	did	do	AUX
fbem-8993	60	24	not	not	PART
fbem-8993	60	25	find	find	VERB
fbem-8993	60	26	any	any	DET
fbem-8993	60	27	problems	problem	NOUN
fbem-8993	60	28	,	,	PUNCT
fbem-8993	60	29	indicating	indicate	VERB
fbem-8993	60	30	that	that	SCONJ
fbem-8993	60	31	although	although	SCONJ
fbem-8993	60	32	the	the	DET
fbem-8993	60	33	new	new	ADJ
fbem-8993	60	34	third	third	ADJ
fbem-8993	60	35	board	board	NOUN
fbem-8993	60	36	between	between	ADP
fbem-8993	60	37	each	each	DET
fbem-8993	60	38	level	level	NOUN
fbem-8993	60	39	of	of	ADP
fbem-8993	60	40	audit	audit	NOUN
fbem-8993	60	41	intensity	intensity	NOUN
fbem-8993	60	42	differences	difference	NOUN
fbem-8993	60	43	,	,	PUNCT
fbem-8993	60	44	but	but	CCONJ
fbem-8993	60	45	insufficient	insufficient	ADJ
fbem-8993	60	46	supervision	supervision	NOUN
fbem-8993	60	47	,	,	PUNCT
fbem-8993	60	48	and	and	CCONJ
fbem-8993	60	49	punishment	punishment	NOUN
fbem-8993	60	50	is	be	AUX
fbem-8993	60	51	not	not	PART
fbem-8993	60	52	enough	enough	ADJ
fbem-8993	60	53	,	,	PUNCT
fbem-8993	60	54	to	to	ADP
fbem-8993	60	55	blue	blue	ADJ
fbem-8993	60	56	mountain	mountain	NOUN
fbem-8993	60	57	technology	technology	NOUN
fbem-8993	60	58	to	to	PART
fbem-8993	60	59	provide	provide	VERB
fbem-8993	60	60	convenience	convenience	NOUN
fbem-8993	60	61	for	for	ADP
fbem-8993	60	62	financial	financial	ADJ
fbem-8993	60	63	fraud	fraud	NOUN
fbem-8993	60	64	.	.	PUNCT
fbem-8993	61	1	3.3	3.3	NUM
fbem-8993	61	2	.	.	PUNCT
fbem-8993	62	1	excuse	excuse	NOUN
fbem-8993	62	2	element	element	NOUN
fbem-8993	62	3	analysis	analysis	NOUN
fbem-8993	62	4	the	the	DET
fbem-8993	62	5	management	management	NOUN
fbem-8993	62	6	of	of	ADP
fbem-8993	62	7	blue	blue	ADJ
fbem-8993	62	8	mountain	mountain	NOUN
fbem-8993	62	9	technology	technology	NOUN
fbem-8993	62	10	falsified	falsify	VERB
fbem-8993	62	11	38	38	NUM
fbem-8993	62	12	financial	financial	ADJ
fbem-8993	62	13	data	datum	NOUN
fbem-8993	62	14	by	by	ADP
fbem-8993	62	15	falsely	falsely	ADV
fbem-8993	62	16	increasing	increase	VERB
fbem-8993	62	17	bank	bank	NOUN
fbem-8993	62	18	deposits	deposit	NOUN
fbem-8993	62	19	,	,	PUNCT
fbem-8993	62	20	fictitious	fictitious	ADJ
fbem-8993	62	21	circular	circular	ADJ
fbem-8993	62	22	purchase	purchase	NOUN
fbem-8993	62	23	and	and	CCONJ
fbem-8993	62	24	sales	sale	NOUN
fbem-8993	62	25	business	business	NOUN
fbem-8993	62	26	,	,	PUNCT
fbem-8993	62	27	falsely	falsely	ADV
fbem-8993	62	28	increasing	increase	VERB
fbem-8993	62	29	r&d	r&d	NOUN
fbem-8993	62	30	expenditure	expenditure	NOUN
fbem-8993	62	31	,	,	PUNCT
fbem-8993	62	32	freight	freight	NOUN
fbem-8993	62	33	and	and	CCONJ
fbem-8993	62	34	other	other	ADJ
fbem-8993	62	35	means	mean	NOUN
fbem-8993	62	36	to	to	PART
fbem-8993	62	37	cover	cover	VERB
fbem-8993	62	38	up	up	ADP
fbem-8993	62	39	the	the	DET
fbem-8993	62	40	actual	actual	ADJ
fbem-8993	62	41	operating	operating	NOUN
fbem-8993	62	42	and	and	CCONJ
fbem-8993	62	43	financial	financial	ADJ
fbem-8993	62	44	conditions	condition	NOUN
fbem-8993	62	45	of	of	ADP
fbem-8993	62	46	blue	blue	ADJ
fbem-8993	62	47	mountain	mountain	NOUN
fbem-8993	62	48	technology	technology	NOUN
fbem-8993	62	49	.	.	PUNCT
fbem-8993	63	1	at	at	ADP
fbem-8993	63	2	the	the	DET
fbem-8993	63	3	same	same	ADJ
fbem-8993	63	4	time	time	NOUN
fbem-8993	63	5	,	,	PUNCT
fbem-8993	63	6	blue	blue	ADJ
fbem-8993	63	7	mountain	mountain	NOUN
fbem-8993	63	8	technology	technology	NOUN
fbem-8993	63	9	uses	use	VERB
fbem-8993	63	10	various	various	ADJ
fbem-8993	63	11	accounting	accounting	NOUN
fbem-8993	63	12	methods	method	NOUN
fbem-8993	63	13	and	and	CCONJ
fbem-8993	63	14	policies	policy	NOUN
fbem-8993	63	15	to	to	PART
fbem-8993	63	16	distort	distort	VERB
fbem-8993	63	17	financial	financial	ADJ
fbem-8993	63	18	data	datum	NOUN
fbem-8993	63	19	,	,	PUNCT
fbem-8993	63	20	such	such	ADJ
fbem-8993	63	21	as	as	ADP
fbem-8993	63	22	the	the	DET
fbem-8993	63	23	phenomenon	phenomenon	NOUN
fbem-8993	63	24	of	of	ADP
fbem-8993	63	25	fictitious	fictitious	ADJ
fbem-8993	63	26	increase	increase	NOUN
fbem-8993	63	27	or	or	CCONJ
fbem-8993	63	28	decrease	decrease	NOUN
fbem-8993	63	29	in	in	ADP
fbem-8993	63	30	operating	operating	NOUN
fbem-8993	63	31	costs	cost	NOUN
fbem-8993	63	32	,	,	PUNCT
fbem-8993	63	33	expense	expense	NOUN
fbem-8993	63	34	advances	advance	NOUN
fbem-8993	63	35	,	,	PUNCT
fbem-8993	63	36	etc	etc	X
fbem-8993	63	37	.	.	X
fbem-8993	63	38	,	,	PUNCT
fbem-8993	63	39	so	so	SCONJ
fbem-8993	63	40	as	as	SCONJ
fbem-8993	63	41	to	to	PART
fbem-8993	63	42	make	make	VERB
fbem-8993	63	43	the	the	DET
fbem-8993	63	44	financial	financial	ADJ
fbem-8993	63	45	statements	statement	NOUN
fbem-8993	63	46	seem	seem	VERB
fbem-8993	63	47	more	more	ADV
fbem-8993	63	48	real	real	ADJ
fbem-8993	63	49	and	and	CCONJ
fbem-8993	63	50	reasonable	reasonable	ADJ
fbem-8993	63	51	.	.	PUNCT
fbem-8993	64	1	secondly	secondly	ADV
fbem-8993	64	2	,	,	PUNCT
fbem-8993	64	3	bluemagnite	bluemagnite	NOUN
fbem-8993	64	4	incorporated	incorporate	VERB
fbem-8993	64	5	non	non	ADJ
fbem-8993	64	6	-	-	ADJ
fbem-8993	64	7	existent	existent	ADJ
fbem-8993	64	8	revenues	revenue	NOUN
fbem-8993	64	9	and	and	CCONJ
fbem-8993	64	10	profits	profit	NOUN
fbem-8993	64	11	into	into	ADP
fbem-8993	64	12	its	its	PRON
fbem-8993	64	13	financial	financial	ADJ
fbem-8993	64	14	statements	statement	NOUN
fbem-8993	64	15	by	by	ADP
fbem-8993	64	16	means	mean	NOUN
fbem-8993	64	17	of	of	ADP
fbem-8993	64	18	fictitious	fictitious	ADJ
fbem-8993	64	19	transactions	transaction	NOUN
fbem-8993	64	20	and	and	CCONJ
fbem-8993	64	21	contracts	contract	NOUN
fbem-8993	64	22	,	,	PUNCT
fbem-8993	64	23	thus	thus	ADV
fbem-8993	64	24	covering	cover	VERB
fbem-8993	64	25	up	up	ADP
fbem-8993	64	26	its	its	PRON
fbem-8993	64	27	real	real	ADJ
fbem-8993	64	28	performance	performance	NOUN
fbem-8993	64	29	and	and	CCONJ
fbem-8993	64	30	financial	financial	ADJ
fbem-8993	64	31	position.at	position.at	NOUN
fbem-8993	64	32	the	the	DET
fbem-8993	64	33	same	same	ADJ
fbem-8993	64	34	time	time	NOUN
fbem-8993	64	35	,	,	PUNCT
fbem-8993	64	36	blue	blue	ADJ
fbem-8993	64	37	mountain	mountain	NOUN
fbem-8993	64	38	technology	technology	NOUN
fbem-8993	64	39	used	use	VERB
fbem-8993	64	40	fictitious	fictitious	ADJ
fbem-8993	64	41	customers	customer	NOUN
fbem-8993	64	42	and	and	CCONJ
fbem-8993	64	43	accounts	account	NOUN
fbem-8993	64	44	and	and	CCONJ
fbem-8993	64	45	other	other	ADJ
fbem-8993	64	46	means	mean	NOUN
fbem-8993	64	47	to	to	PART
fbem-8993	64	48	cover	cover	VERB
fbem-8993	64	49	up	up	ADP
fbem-8993	64	50	the	the	DET
fbem-8993	64	51	truth	truth	NOUN
fbem-8993	64	52	of	of	ADP
fbem-8993	64	53	actual	actual	ADJ
fbem-8993	64	54	sales	sale	NOUN
fbem-8993	64	55	and	and	CCONJ
fbem-8993	64	56	turnover	turnover	NOUN
fbem-8993	64	57	,	,	PUNCT
fbem-8993	64	58	in	in	ADP
fbem-8993	64	59	order	order	NOUN
fbem-8993	64	60	to	to	PART
fbem-8993	64	61	achieve	achieve	VERB
fbem-8993	64	62	profit	profit	NOUN
fbem-8993	64	63	fiction	fiction	NOUN
fbem-8993	64	64	and	and	CCONJ
fbem-8993	64	65	cover	cover	VERB
fbem-8993	64	66	up	up	ADP
fbem-8993	64	67	financial	financial	ADJ
fbem-8993	64	68	fraud	fraud	NOUN
fbem-8993	64	69	.	.	PUNCT
fbem-8993	65	1	according	accord	VERB
fbem-8993	65	2	to	to	ADP
fbem-8993	65	3	the	the	DET
fbem-8993	65	4	investigation	investigation	NOUN
fbem-8993	65	5	,	,	PUNCT
fbem-8993	65	6	as	as	ADV
fbem-8993	65	7	early	early	ADV
fbem-8993	65	8	as	as	ADP
fbem-8993	65	9	2016	2016	NUM
fbem-8993	65	10	,	,	PUNCT
fbem-8993	65	11	there	there	PRON
fbem-8993	65	12	were	be	VERB
fbem-8993	65	13	discrepancies	discrepancy	NOUN
fbem-8993	65	14	between	between	ADP
fbem-8993	65	15	the	the	DET
fbem-8993	65	16	purchasing	purchase	VERB
fbem-8993	65	17	data	datum	NOUN
fbem-8993	65	18	ledger	ledger	NOUN
fbem-8993	65	19	of	of	ADP
fbem-8993	65	20	blue	blue	ADJ
fbem-8993	65	21	mountain	mountain	NOUN
fbem-8993	65	22	technology	technology	NOUN
fbem-8993	65	23	and	and	CCONJ
fbem-8993	65	24	the	the	DET
fbem-8993	65	25	data	datum	NOUN
fbem-8993	65	26	of	of	ADP
fbem-8993	65	27	several	several	ADJ
fbem-8993	65	28	suppliers	supplier	NOUN
fbem-8993	65	29	,	,	PUNCT
fbem-8993	65	30	and	and	CCONJ
fbem-8993	65	31	there	there	PRON
fbem-8993	65	32	were	be	VERB
fbem-8993	65	33	cases	case	NOUN
fbem-8993	65	34	of	of	ADP
fbem-8993	65	35	exaggerating	exaggerate	VERB
fbem-8993	65	36	the	the	DET
fbem-8993	65	37	purchase	purchase	NOUN
fbem-8993	65	38	and	and	CCONJ
fbem-8993	65	39	sales	sale	NOUN
fbem-8993	65	40	scale	scale	NOUN
fbem-8993	65	41	by	by	ADP
fbem-8993	65	42	real	real	ADJ
fbem-8993	65	43	customers	customer	NOUN
fbem-8993	65	44	.	.	PUNCT
fbem-8993	66	1	however	however	ADV
fbem-8993	66	2	,	,	PUNCT
fbem-8993	66	3	it	it	PRON
fbem-8993	66	4	was	be	AUX
fbem-8993	66	5	not	not	PART
fbem-8993	66	6	discovered	discover	VERB
fbem-8993	66	7	in	in	ADP
fbem-8993	66	8	the	the	DET
fbem-8993	66	9	following	following	ADJ
fbem-8993	66	10	years	year	NOUN
fbem-8993	66	11	,	,	PUNCT
fbem-8993	66	12	which	which	PRON
fbem-8993	66	13	greatly	greatly	ADV
fbem-8993	66	14	strengthened	strengthen	VERB
fbem-8993	66	15	the	the	DET
fbem-8993	66	16	lucky	lucky	ADJ
fbem-8993	66	17	mind	mind	NOUN
fbem-8993	66	18	of	of	ADP
fbem-8993	66	19	blue	blue	ADJ
fbem-8993	66	20	mountain	mountain	NOUN
fbem-8993	66	21	technology	technology	NOUN
fbem-8993	66	22	.	.	PUNCT
fbem-8993	67	1	4	4	X
fbem-8993	67	2	.	.	X
fbem-8993	67	3	financial	financial	ADJ
fbem-8993	67	4	fraud	fraud	PROPN
fbem-8993	67	5	prevention	prevention	NOUN
fbem-8993	67	6	measures	measure	NOUN
fbem-8993	67	7	based	base	VERB
fbem-8993	67	8	on	on	ADP
fbem-8993	67	9	fraud	fraud	NOUN
fbem-8993	67	10	triangle	triangle	NOUN
fbem-8993	67	11	theory	theory	NOUN
fbem-8993	67	12	4.1	4.1	NUM
fbem-8993	67	13	.	.	PUNCT
fbem-8993	67	14	pressure	pressure	NOUN
fbem-8993	67	15	factor	factor	NOUN
fbem-8993	67	16	level	level	NOUN
fbem-8993	67	17	as	as	SCONJ
fbem-8993	67	18	mentioned	mention	VERB
fbem-8993	67	19	above	above	ADV
fbem-8993	67	20	,	,	PUNCT
fbem-8993	67	21	the	the	DET
fbem-8993	67	22	main	main	ADJ
fbem-8993	67	23	pressure	pressure	NOUN
fbem-8993	67	24	of	of	ADP
fbem-8993	67	25	implementing	implement	VERB
fbem-8993	67	26	financial	financial	ADJ
fbem-8993	67	27	fraud	fraud	NOUN
fbem-8993	67	28	in	in	ADP
fbem-8993	67	29	blue	blue	ADJ
fbem-8993	67	30	mountain	mountain	NOUN
fbem-8993	67	31	technology	technology	NOUN
fbem-8993	67	32	is	be	AUX
fbem-8993	67	33	the	the	DET
fbem-8993	67	34	impact	impact	NOUN
fbem-8993	67	35	of	of	ADP
fbem-8993	67	36	the	the	DET
fbem-8993	67	37	selected	select	VERB
fbem-8993	67	38	layer	layer	NOUN
fbem-8993	67	39	and	and	CCONJ
fbem-8993	67	40	financial	financial	ADJ
fbem-8993	67	41	pressure	pressure	NOUN
fbem-8993	67	42	.	.	PUNCT
fbem-8993	68	1	in	in	ADP
fbem-8993	68	2	the	the	DET
fbem-8993	68	3	final	final	ADJ
fbem-8993	68	4	analysis	analysis	NOUN
fbem-8993	68	5	,	,	PUNCT
fbem-8993	68	6	because	because	SCONJ
fbem-8993	68	7	of	of	ADP
fbem-8993	68	8	the	the	DET
fbem-8993	68	9	enterprise	enterprise	NOUN
fbem-8993	68	10	's	's	PART
fbem-8993	68	11	own	own	ADJ
fbem-8993	68	12	management	management	NOUN
fbem-8993	68	13	problems	problem	NOUN
fbem-8993	68	14	.	.	PUNCT
fbem-8993	69	1	so	so	ADV
fbem-8993	69	2	how	how	SCONJ
fbem-8993	69	3	to	to	PART
fbem-8993	69	4	make	make	VERB
fbem-8993	69	5	enterprises	enterprise	NOUN
fbem-8993	69	6	improve	improve	VERB
fbem-8993	69	7	their	their	PRON
fbem-8993	69	8	operating	operating	NOUN
fbem-8993	69	9	conditions	condition	NOUN
fbem-8993	69	10	:	:	PUNCT
fbem-8993	69	11	first	first	ADV
fbem-8993	69	12	of	of	ADP
fbem-8993	69	13	all	all	PRON
fbem-8993	69	14	,	,	PUNCT
fbem-8993	69	15	to	to	PART
fbem-8993	69	16	develop	develop	VERB
fbem-8993	69	17	specific	specific	ADJ
fbem-8993	69	18	and	and	CCONJ
fbem-8993	69	19	operable	operable	ADJ
fbem-8993	69	20	targets	target	NOUN
fbem-8993	69	21	.	.	PUNCT
fbem-8993	70	1	the	the	DET
fbem-8993	70	2	tragedy	tragedy	NOUN
fbem-8993	70	3	occurred	occur	VERB
fbem-8993	70	4	because	because	SCONJ
fbem-8993	70	5	of	of	ADP
fbem-8993	70	6	the	the	DET
fbem-8993	70	7	behavior	behavior	NOUN
fbem-8993	70	8	of	of	ADP
fbem-8993	70	9	blue	blue	ADJ
fbem-8993	70	10	mountain	mountain	NOUN
fbem-8993	70	11	technology	technology	NOUN
fbem-8993	70	12	beyond	beyond	ADP
fbem-8993	70	13	its	its	PRON
fbem-8993	70	14	capacity	capacity	NOUN
fbem-8993	70	15	.	.	PUNCT
fbem-8993	71	1	it	it	PRON
fbem-8993	71	2	was	be	AUX
fbem-8993	71	3	clear	clear	ADJ
fbem-8993	71	4	that	that	SCONJ
fbem-8993	71	5	it	it	PRON
fbem-8993	71	6	had	have	AUX
fbem-8993	71	7	not	not	PART
fbem-8993	71	8	met	meet	VERB
fbem-8993	71	9	the	the	DET
fbem-8993	71	10	conditions	condition	NOUN
fbem-8993	71	11	to	to	PART
fbem-8993	71	12	impact	impact	VERB
fbem-8993	71	13	the	the	DET
fbem-8993	71	14	selected	select	VERB
fbem-8993	71	15	layer	layer	NOUN
fbem-8993	71	16	,	,	PUNCT
fbem-8993	71	17	but	but	CCONJ
fbem-8993	71	18	it	it	PRON
fbem-8993	71	19	still	still	ADV
fbem-8993	71	20	took	take	VERB
fbem-8993	71	21	risks	risk	NOUN
fbem-8993	71	22	to	to	PART
fbem-8993	71	23	carry	carry	VERB
fbem-8993	71	24	out	out	ADP
fbem-8993	71	25	financial	financial	ADJ
fbem-8993	71	26	fraud	fraud	NOUN
fbem-8993	71	27	for	for	ADP
fbem-8993	71	28	benefits	benefit	NOUN
fbem-8993	71	29	.	.	PUNCT
fbem-8993	72	1	enterprises	enterprise	NOUN
fbem-8993	72	2	should	should	AUX
fbem-8993	72	3	reasonably	reasonably	ADV
fbem-8993	72	4	evaluate	evaluate	VERB
fbem-8993	72	5	their	their	PRON
fbem-8993	72	6	own	own	ADJ
fbem-8993	72	7	operating	operating	NOUN
fbem-8993	72	8	conditions	condition	NOUN
fbem-8993	72	9	,	,	PUNCT
fbem-8993	72	10	make	make	VERB
fbem-8993	72	11	reasonable	reasonable	ADJ
fbem-8993	72	12	planning	planning	NOUN
fbem-8993	72	13	for	for	ADP
fbem-8993	72	14	enterprises	enterprise	NOUN
fbem-8993	72	15	,	,	PUNCT
fbem-8993	72	16	and	and	CCONJ
fbem-8993	72	17	improve	improve	VERB
fbem-8993	72	18	their	their	PRON
fbem-8993	72	19	operating	operating	NOUN
fbem-8993	72	20	conditions	condition	NOUN
fbem-8993	72	21	.	.	PUNCT
fbem-8993	73	1	for	for	ADP
fbem-8993	73	2	example	example	NOUN
fbem-8993	73	3	,	,	PUNCT
fbem-8993	73	4	in	in	ADP
fbem-8993	73	5	the	the	DET
fbem-8993	73	6	aspect	aspect	NOUN
fbem-8993	73	7	of	of	ADP
fbem-8993	73	8	product	product	NOUN
fbem-8993	73	9	operation	operation	NOUN
fbem-8993	73	10	,	,	PUNCT
fbem-8993	73	11	it	it	PRON
fbem-8993	73	12	pays	pay	VERB
fbem-8993	73	13	attention	attention	NOUN
fbem-8993	73	14	to	to	ADP
fbem-8993	73	15	the	the	DET
fbem-8993	73	16	core	core	NOUN
fbem-8993	73	17	competitiveness	competitiveness	NOUN
fbem-8993	73	18	of	of	ADP
fbem-8993	73	19	products	product	NOUN
fbem-8993	73	20	and	and	CCONJ
fbem-8993	73	21	constantly	constantly	ADV
fbem-8993	73	22	improves	improve	VERB
fbem-8993	73	23	the	the	DET
fbem-8993	73	24	innovation	innovation	NOUN
fbem-8993	73	25	and	and	CCONJ
fbem-8993	73	26	research	research	NOUN
fbem-8993	73	27	and	and	CCONJ
fbem-8993	73	28	development	development	NOUN
fbem-8993	73	29	ability	ability	NOUN
fbem-8993	73	30	of	of	ADP
fbem-8993	73	31	the	the	DET
fbem-8993	73	32	enterprise	enterprise	NOUN
fbem-8993	73	33	.	.	PUNCT
fbem-8993	74	1	from	from	ADP
fbem-8993	74	2	the	the	DET
fbem-8993	74	3	inflated	inflated	ADJ
fbem-8993	74	4	r&d	r&d	NOUN
fbem-8993	74	5	expenditure	expenditure	NOUN
fbem-8993	74	6	of	of	ADP
fbem-8993	74	7	blue	blue	ADJ
fbem-8993	74	8	mountain	mountain	NOUN
fbem-8993	74	9	technology	technology	NOUN
fbem-8993	74	10	,	,	PUNCT
fbem-8993	74	11	it	it	PRON
fbem-8993	74	12	can	can	AUX
fbem-8993	74	13	be	be	AUX
fbem-8993	74	14	seen	see	VERB
fbem-8993	74	15	that	that	SCONJ
fbem-8993	74	16	the	the	DET
fbem-8993	74	17	enterprise	enterprise	NOUN
fbem-8993	74	18	does	do	AUX
fbem-8993	74	19	not	not	PART
fbem-8993	74	20	pay	pay	VERB
fbem-8993	74	21	attention	attention	NOUN
fbem-8993	74	22	to	to	ADP
fbem-8993	74	23	its	its	PRON
fbem-8993	74	24	own	own	ADJ
fbem-8993	74	25	research	research	NOUN
fbem-8993	74	26	and	and	CCONJ
fbem-8993	74	27	development	development	NOUN
fbem-8993	74	28	ability	ability	NOUN
fbem-8993	74	29	,	,	PUNCT
fbem-8993	74	30	which	which	PRON
fbem-8993	74	31	leads	lead	VERB
fbem-8993	74	32	to	to	ADP
fbem-8993	74	33	the	the	DET
fbem-8993	74	34	poor	poor	ADJ
fbem-8993	74	35	financial	financial	ADJ
fbem-8993	74	36	condition	condition	NOUN
fbem-8993	74	37	of	of	ADP
fbem-8993	74	38	the	the	DET
fbem-8993	74	39	enterprise	enterprise	NOUN
fbem-8993	74	40	.	.	PUNCT
fbem-8993	75	1	;	;	PUNCT
fbem-8993	75	2	secondly	secondly	ADV
fbem-8993	75	3	,	,	PUNCT
fbem-8993	75	4	optimize	optimize	VERB
fbem-8993	75	5	their	their	PRON
fbem-8993	75	6	own	own	ADJ
fbem-8993	75	7	financing	financing	NOUN
fbem-8993	75	8	channels	channel	NOUN
fbem-8993	75	9	.	.	PUNCT
fbem-8993	76	1	the	the	DET
fbem-8993	76	2	reason	reason	NOUN
fbem-8993	76	3	why	why	SCONJ
fbem-8993	76	4	blue	blue	ADJ
fbem-8993	76	5	mountain	mountain	NOUN
fbem-8993	76	6	technology	technology	NOUN
fbem-8993	76	7	is	be	AUX
fbem-8993	76	8	struggling	struggle	VERB
fbem-8993	76	9	to	to	PART
fbem-8993	76	10	hit	hit	VERB
fbem-8993	76	11	the	the	DET
fbem-8993	76	12	selected	select	VERB
fbem-8993	76	13	layer	layer	NOUN
fbem-8993	76	14	is	be	AUX
fbem-8993	76	15	also	also	ADV
fbem-8993	76	16	the	the	DET
fbem-8993	76	17	hope	hope	NOUN
fbem-8993	76	18	that	that	SCONJ
fbem-8993	76	19	after	after	ADP
fbem-8993	76	20	reaching	reach	VERB
fbem-8993	76	21	the	the	DET
fbem-8993	76	22	selected	select	VERB
fbem-8993	76	23	layer	layer	NOUN
fbem-8993	76	24	,	,	PUNCT
fbem-8993	76	25	the	the	DET
fbem-8993	76	26	enterprise	enterprise	NOUN
fbem-8993	76	27	can	can	AUX
fbem-8993	76	28	have	have	AUX
fbem-8993	76	29	more	more	ADJ
fbem-8993	76	30	financing	financing	NOUN
fbem-8993	76	31	channels	channel	NOUN
fbem-8993	76	32	.	.	PUNCT
fbem-8993	77	1	in	in	ADP
fbem-8993	77	2	fact	fact	NOUN
fbem-8993	77	3	,	,	PUNCT
fbem-8993	77	4	in	in	ADP
fbem-8993	77	5	the	the	DET
fbem-8993	77	6	capital	capital	NOUN
fbem-8993	77	7	market	market	NOUN
fbem-8993	77	8	,	,	PUNCT
fbem-8993	77	9	the	the	DET
fbem-8993	77	10	most	most	ADV
fbem-8993	77	11	able	able	ADJ
fbem-8993	77	12	to	to	PART
fbem-8993	77	13	attract	attract	VERB
fbem-8993	77	14	the	the	DET
fbem-8993	77	15	attention	attention	NOUN
fbem-8993	77	16	of	of	ADP
fbem-8993	77	17	investors	investor	NOUN
fbem-8993	77	18	is	be	AUX
fbem-8993	77	19	their	their	PRON
fbem-8993	77	20	own	own	ADJ
fbem-8993	77	21	business	business	NOUN
fbem-8993	77	22	conditions	condition	NOUN
fbem-8993	77	23	,	,	PUNCT
fbem-8993	77	24	false	false	ADJ
fbem-8993	77	25	statements	statement	NOUN
fbem-8993	77	26	will	will	AUX
fbem-8993	77	27	always	always	ADV
fbem-8993	77	28	be	be	AUX
fbem-8993	77	29	exposed	expose	VERB
fbem-8993	77	30	one	one	NUM
fbem-8993	77	31	day	day	NOUN
fbem-8993	77	32	,	,	PUNCT
fbem-8993	77	33	their	their	PRON
fbem-8993	77	34	own	own	ADJ
fbem-8993	77	35	strength	strength	NOUN
fbem-8993	77	36	is	be	AUX
fbem-8993	77	37	the	the	DET
fbem-8993	77	38	absolute	absolute	ADJ
fbem-8993	77	39	truth	truth	NOUN
fbem-8993	77	40	.	.	PUNCT
fbem-8993	78	1	through	through	ADP
fbem-8993	78	2	continuous	continuous	ADJ
fbem-8993	78	3	market	market	NOUN
fbem-8993	78	4	research	research	NOUN
fbem-8993	78	5	,	,	PUNCT
fbem-8993	78	6	understand	understand	VERB
fbem-8993	78	7	the	the	DET
fbem-8993	78	8	latest	late	ADJ
fbem-8993	78	9	trends	trend	NOUN
fbem-8993	78	10	of	of	ADP
fbem-8993	78	11	the	the	DET
fbem-8993	78	12	market	market	NOUN
fbem-8993	78	13	,	,	PUNCT
fbem-8993	78	14	timely	timely	ADV
fbem-8993	78	15	adjust	adjust	VERB
fbem-8993	78	16	the	the	DET
fbem-8993	78	17	development	development	NOUN
fbem-8993	78	18	strategy	strategy	NOUN
fbem-8993	78	19	of	of	ADP
fbem-8993	78	20	enterprises	enterprise	NOUN
fbem-8993	78	21	,	,	PUNCT
fbem-8993	78	22	improve	improve	VERB
fbem-8993	78	23	their	their	PRON
fbem-8993	78	24	competitiveness	competitiveness	NOUN
fbem-8993	78	25	,	,	PUNCT
fbem-8993	78	26	so	so	SCONJ
fbem-8993	78	27	as	as	SCONJ
fbem-8993	78	28	to	to	PART
fbem-8993	78	29	attract	attract	VERB
fbem-8993	78	30	investors	investor	NOUN
fbem-8993	78	31	and	and	CCONJ
fbem-8993	78	32	expand	expand	VERB
fbem-8993	78	33	financing	financing	NOUN
fbem-8993	78	34	channels	channel	NOUN
fbem-8993	78	35	.	.	PUNCT
fbem-8993	79	1	4.2	4.2	NUM
fbem-8993	79	2	.	.	PUNCT
fbem-8993	80	1	opportunity	opportunity	NOUN
fbem-8993	80	2	factor	factor	NOUN
fbem-8993	80	3	level	level	NOUN
fbem-8993	80	4	first	first	ADV
fbem-8993	80	5	of	of	ADP
fbem-8993	80	6	all	all	PRON
fbem-8993	80	7	,	,	PUNCT
fbem-8993	80	8	enterprises	enterprise	NOUN
fbem-8993	80	9	should	should	AUX
fbem-8993	80	10	strengthen	strengthen	VERB
fbem-8993	80	11	internal	internal	ADJ
fbem-8993	80	12	control	control	NOUN
fbem-8993	80	13	and	and	CCONJ
fbem-8993	80	14	audit	audit	NOUN
fbem-8993	80	15	supervision	supervision	NOUN
fbem-8993	80	16	,	,	PUNCT
fbem-8993	80	17	establish	establish	VERB
fbem-8993	80	18	a	a	DET
fbem-8993	80	19	sound	sound	ADJ
fbem-8993	80	20	risk	risk	NOUN
fbem-8993	80	21	management	management	NOUN
fbem-8993	80	22	system	system	NOUN
fbem-8993	80	23	,	,	PUNCT
fbem-8993	80	24	timely	timely	ADV
fbem-8993	80	25	discover	discover	VERB
fbem-8993	80	26	and	and	CCONJ
fbem-8993	80	27	correct	correct	ADJ
fbem-8993	80	28	possible	possible	ADJ
fbem-8993	80	29	loopholes	loophole	NOUN
fbem-8993	80	30	.	.	PUNCT
fbem-8993	81	1	enterprises	enterprise	NOUN
fbem-8993	81	2	to	to	PART
fbem-8993	81	3	strengthen	strengthen	VERB
fbem-8993	81	4	internal	internal	ADJ
fbem-8993	81	5	control	control	NOUN
fbem-8993	81	6	,	,	PUNCT
fbem-8993	81	7	set	set	VERB
fbem-8993	81	8	up	up	ADP
fbem-8993	81	9	good	good	ADJ
fbem-8993	81	10	and	and	CCONJ
fbem-8993	81	11	effective	effective	ADJ
fbem-8993	81	12	internal	internal	ADJ
fbem-8993	81	13	control	control	NOUN
fbem-8993	81	14	system	system	NOUN
fbem-8993	81	15	is	be	AUX
fbem-8993	81	16	the	the	DET
fbem-8993	81	17	basis	basis	NOUN
fbem-8993	81	18	of	of	ADP
fbem-8993	81	19	preventing	prevent	VERB
fbem-8993	81	20	fraud	fraud	NOUN
fbem-8993	81	21	,	,	PUNCT
fbem-8993	81	22	enterprises	enterprise	NOUN
fbem-8993	81	23	should	should	AUX
fbem-8993	81	24	combine	combine	VERB
fbem-8993	81	25	their	their	PRON
fbem-8993	81	26	own	own	ADJ
fbem-8993	81	27	characteristics	characteristic	NOUN
fbem-8993	81	28	,	,	PUNCT
fbem-8993	81	29	optimize	optimize	VERB
fbem-8993	81	30	the	the	DET
fbem-8993	81	31	control	control	PROPN
fbem-8993	81	32	environment	environment	PROPN
fbem-8993	81	33	,	,	PUNCT
fbem-8993	81	34	clear	clear	ADJ
fbem-8993	81	35	control	control	NOUN
fbem-8993	81	36	objectives	objective	NOUN
fbem-8993	81	37	,	,	PUNCT
fbem-8993	81	38	improve	improve	VERB
fbem-8993	81	39	control	control	NOUN
fbem-8993	81	40	technology	technology	NOUN
fbem-8993	81	41	,	,	PUNCT
fbem-8993	81	42	and	and	CCONJ
fbem-8993	81	43	constantly	constantly	ADV
fbem-8993	81	44	improve	improve	VERB
fbem-8993	81	45	the	the	DET
fbem-8993	81	46	internal	internal	ADJ
fbem-8993	81	47	control	control	NOUN
fbem-8993	81	48	system	system	NOUN
fbem-8993	81	49	in	in	ADP
fbem-8993	81	50	practice	practice	NOUN
fbem-8993	81	51	,	,	PUNCT
fbem-8993	81	52	improve	improve	VERB
fbem-8993	81	53	the	the	DET
fbem-8993	81	54	effectiveness	effectiveness	NOUN
fbem-8993	81	55	of	of	ADP
fbem-8993	81	56	internal	internal	ADJ
fbem-8993	81	57	control	control	NOUN
fbem-8993	81	58	.	.	PUNCT
fbem-8993	82	1	secondly	secondly	ADV
fbem-8993	82	2	,	,	PUNCT
fbem-8993	82	3	external	external	ADJ
fbem-8993	82	4	audit	audit	NOUN
fbem-8993	82	5	institutions	institution	NOUN
fbem-8993	82	6	should	should	AUX
fbem-8993	82	7	improve	improve	VERB
fbem-8993	82	8	their	their	PRON
fbem-8993	82	9	professional	professional	ADJ
fbem-8993	82	10	quality	quality	NOUN
fbem-8993	82	11	,	,	PUNCT
fbem-8993	82	12	strengthen	strengthen	VERB
fbem-8993	82	13	the	the	DET
fbem-8993	82	14	study	study	NOUN
fbem-8993	82	15	of	of	ADP
fbem-8993	82	16	audit	audit	NOUN
fbem-8993	82	17	laws	law	NOUN
fbem-8993	82	18	,	,	PUNCT
fbem-8993	82	19	regulations	regulation	NOUN
fbem-8993	82	20	and	and	CCONJ
fbem-8993	82	21	professional	professional	ADJ
fbem-8993	82	22	knowledge	knowledge	NOUN
fbem-8993	82	23	,	,	PUNCT
fbem-8993	82	24	avoid	avoid	VERB
fbem-8993	82	25	being	be	AUX
fbem-8993	82	26	tempted	tempt	VERB
fbem-8993	82	27	by	by	ADP
fbem-8993	82	28	the	the	DET
fbem-8993	82	29	interests	interest	NOUN
fbem-8993	82	30	proposed	propose	VERB
fbem-8993	82	31	by	by	ADP
fbem-8993	82	32	enterprises	enterprise	NOUN
fbem-8993	82	33	,	,	PUNCT
fbem-8993	82	34	and	and	CCONJ
fbem-8993	82	35	avoid	avoid	VERB
fbem-8993	82	36	allowing	allow	VERB
fbem-8993	82	37	enterprises	enterprise	NOUN
fbem-8993	82	38	to	to	PART
fbem-8993	82	39	be	be	AUX
fbem-8993	82	40	audited	audit	VERB
fbem-8993	82	41	due	due	ADP
fbem-8993	82	42	to	to	ADP
fbem-8993	82	43	the	the	DET
fbem-8993	82	44	limitations	limitation	NOUN
fbem-8993	82	45	of	of	ADP
fbem-8993	82	46	their	their	PRON
fbem-8993	82	47	own	own	ADJ
fbem-8993	82	48	professional	professional	ADJ
fbem-8993	82	49	capabilities	capability	NOUN
fbem-8993	82	50	.	.	PUNCT
fbem-8993	83	1	finally	finally	ADV
fbem-8993	83	2	,	,	PUNCT
fbem-8993	83	3	china	china	PROPN
fbem-8993	83	4	securities	securities	PROPN
fbem-8993	83	5	regulatory	regulatory	PROPN
fbem-8993	83	6	commission	commission	NOUN
fbem-8993	83	7	should	should	AUX
fbem-8993	83	8	strengthen	strengthen	VERB
fbem-8993	83	9	the	the	DET
fbem-8993	83	10	supervision	supervision	NOUN
fbem-8993	83	11	of	of	ADP
fbem-8993	83	12	enterprises	enterprise	NOUN
fbem-8993	83	13	,	,	PUNCT
fbem-8993	83	14	increase	increase	VERB
fbem-8993	83	15	the	the	DET
fbem-8993	83	16	punishment	punishment	NOUN
fbem-8993	83	17	,	,	PUNCT
fbem-8993	83	18	so	so	SCONJ
fbem-8993	83	19	that	that	SCONJ
fbem-8993	83	20	enterprises	enterprise	NOUN
fbem-8993	83	21	dare	dare	AUX
fbem-8993	83	22	not	not	PART
fbem-8993	83	23	cheat	cheat	VERB
fbem-8993	83	24	,	,	PUNCT
fbem-8993	83	25	do	do	AUX
fbem-8993	83	26	not	not	PART
fbem-8993	83	27	want	want	VERB
fbem-8993	83	28	to	to	PART
fbem-8993	83	29	cheat	cheat	VERB
fbem-8993	83	30	,	,	PUNCT
fbem-8993	83	31	can	can	AUX
fbem-8993	83	32	not	not	PART
fbem-8993	83	33	cheat	cheat	VERB
fbem-8993	83	34	.	.	PUNCT
fbem-8993	84	1	strengthen	strengthen	VERB
fbem-8993	84	2	the	the	DET
fbem-8993	84	3	supervision	supervision	NOUN
fbem-8993	84	4	and	and	CCONJ
fbem-8993	84	5	management	management	NOUN
fbem-8993	84	6	of	of	ADP
fbem-8993	84	7	external	external	ADJ
fbem-8993	84	8	audit	audit	NOUN
fbem-8993	84	9	institutions	institution	NOUN
fbem-8993	84	10	,	,	PUNCT
fbem-8993	84	11	improve	improve	VERB
fbem-8993	84	12	the	the	DET
fbem-8993	84	13	legal	legal	ADJ
fbem-8993	84	14	standards	standard	NOUN
fbem-8993	84	15	of	of	ADP
fbem-8993	84	16	the	the	DET
fbem-8993	84	17	audit	audit	NOUN
fbem-8993	84	18	industry	industry	NOUN
fbem-8993	84	19	,	,	PUNCT
fbem-8993	84	20	and	and	CCONJ
fbem-8993	84	21	establish	establish	VERB
fbem-8993	84	22	a	a	DET
fbem-8993	84	23	favorable	favorable	ADJ
fbem-8993	84	24	market	market	NOUN
fbem-8993	84	25	environment	environment	NOUN
fbem-8993	84	26	.	.	PUNCT
fbem-8993	85	1	4.3	4.3	NUM
fbem-8993	85	2	.	.	PUNCT
fbem-8993	86	1	excuse	excuse	VERB
fbem-8993	86	2	element	element	ADJ
fbem-8993	86	3	level	level	NOUN
fbem-8993	86	4	in	in	ADP
fbem-8993	86	5	order	order	NOUN
fbem-8993	86	6	to	to	PART
fbem-8993	86	7	avoid	avoid	VERB
fbem-8993	86	8	enterprises	enterprise	NOUN
fbem-8993	86	9	to	to	PART
fbem-8993	86	10	find	find	VERB
fbem-8993	86	11	reasonable	reasonable	ADJ
fbem-8993	86	12	excuses	excuse	NOUN
fbem-8993	86	13	for	for	ADP
fbem-8993	86	14	financial	financial	ADJ
fbem-8993	86	15	fraud	fraud	NOUN
fbem-8993	86	16	,	,	PUNCT
fbem-8993	86	17	it	it	PRON
fbem-8993	86	18	is	be	AUX
fbem-8993	86	19	necessary	necessary	ADJ
fbem-8993	86	20	to	to	PART
fbem-8993	86	21	build	build	VERB
fbem-8993	86	22	a	a	DET
fbem-8993	86	23	good	good	ADJ
fbem-8993	86	24	faith	faith	NOUN
fbem-8993	86	25	ethical	ethical	ADJ
fbem-8993	86	26	environment	environment	NOUN
fbem-8993	86	27	.	.	PUNCT
fbem-8993	87	1	enterprises	enterprise	NOUN
fbem-8993	87	2	should	should	AUX
fbem-8993	87	3	improve	improve	VERB
fbem-8993	87	4	the	the	DET
fbem-8993	87	5	integrity	integrity	NOUN
fbem-8993	87	6	consciousness	consciousness	NOUN
fbem-8993	87	7	of	of	ADP
fbem-8993	87	8	the	the	DET
fbem-8993	87	9	management	management	NOUN
fbem-8993	87	10	,	,	PUNCT
fbem-8993	87	11	lead	lead	VERB
fbem-8993	87	12	all	all	DET
fbem-8993	87	13	employees	employee	NOUN
fbem-8993	87	14	to	to	PART
fbem-8993	87	15	strengthen	strengthen	VERB
fbem-8993	87	16	the	the	DET
fbem-8993	87	17	integrity	integrity	NOUN
fbem-8993	87	18	consciousness	consciousness	NOUN
fbem-8993	87	19	of	of	ADP
fbem-8993	87	20	the	the	DET
fbem-8993	87	21	values	value	NOUN
fbem-8993	87	22	through	through	ADP
fbem-8993	87	23	the	the	DET
fbem-8993	87	24	example	example	NOUN
fbem-8993	87	25	of	of	ADP
fbem-8993	87	26	the	the	DET
fbem-8993	87	27	management	management	NOUN
fbem-8993	87	28	,	,	PUNCT
fbem-8993	87	29	increase	increase	VERB
fbem-8993	87	30	the	the	DET
fbem-8993	87	31	punishment	punishment	NOUN
fbem-8993	87	32	for	for	ADP
fbem-8993	87	33	dishonesty	dishonesty	NOUN
fbem-8993	87	34	and	and	CCONJ
fbem-8993	87	35	trustworthiness	trustworthiness	NOUN
fbem-8993	87	36	,	,	PUNCT
fbem-8993	87	37	and	and	CCONJ
fbem-8993	87	38	implement	implement	VERB
fbem-8993	87	39	the	the	DET
fbem-8993	87	40	responsibility	responsibility	NOUN
fbem-8993	87	41	to	to	ADP
fbem-8993	87	42	every	every	DET
fbem-8993	87	43	employee	employee	NOUN
fbem-8993	87	44	of	of	ADP
fbem-8993	87	45	the	the	DET
fbem-8993	87	46	enterprise	enterprise	NOUN
fbem-8993	87	47	.	.	PUNCT
fbem-8993	88	1	can	can	AUX
fbem-8993	88	2	promote	promote	VERB
fbem-8993	88	3	the	the	DET
fbem-8993	88	4	long	long	ADJ
fbem-8993	88	5	-	-	PUNCT
fbem-8993	88	6	term	term	NOUN
fbem-8993	88	7	development	development	NOUN
fbem-8993	88	8	of	of	ADP
fbem-8993	88	9	the	the	DET
fbem-8993	88	10	enterprise	enterprise	NOUN
fbem-8993	88	11	.	.	PUNCT
fbem-8993	89	1	at	at	ADP
fbem-8993	89	2	the	the	DET
fbem-8993	89	3	same	same	ADJ
fbem-8993	89	4	time	time	NOUN
fbem-8993	89	5	,	,	PUNCT
fbem-8993	89	6	the	the	DET
fbem-8993	89	7	state	state	NOUN
fbem-8993	89	8	should	should	AUX
fbem-8993	89	9	also	also	ADV
fbem-8993	89	10	introduce	introduce	VERB
fbem-8993	89	11	relevant	relevant	ADJ
fbem-8993	89	12	laws	law	NOUN
fbem-8993	89	13	and	and	CCONJ
fbem-8993	89	14	regulations	regulation	NOUN
fbem-8993	89	15	and	and	CCONJ
fbem-8993	89	16	policies	policy	NOUN
fbem-8993	89	17	,	,	PUNCT
fbem-8993	89	18	reward	reward	VERB
fbem-8993	89	19	honest	honest	ADJ
fbem-8993	89	20	and	and	CCONJ
fbem-8993	89	21	trustworthy	trustworthy	ADJ
fbem-8993	89	22	enterprises	enterprise	NOUN
fbem-8993	89	23	,	,	PUNCT
fbem-8993	89	24	increase	increase	VERB
fbem-8993	89	25	the	the	DET
fbem-8993	89	26	punishment	punishment	NOUN
fbem-8993	89	27	for	for	ADP
fbem-8993	89	28	dishonest	dishonest	ADJ
fbem-8993	89	29	and	and	CCONJ
fbem-8993	89	30	trustworthy	trustworthy	ADJ
fbem-8993	89	31	enterprises	enterprise	NOUN
fbem-8993	89	32	,	,	PUNCT
fbem-8993	89	33	create	create	VERB
fbem-8993	89	34	the	the	DET
fbem-8993	89	35	situation	situation	NOUN
fbem-8993	89	36	that	that	SCONJ
fbem-8993	89	37	the	the	DET
fbem-8993	89	38	cost	cost	NOUN
fbem-8993	89	39	of	of	ADP
fbem-8993	89	40	fraud	fraud	NOUN
fbem-8993	89	41	is	be	AUX
fbem-8993	89	42	far	far	ADV
fbem-8993	89	43	higher	high	ADJ
fbem-8993	89	44	than	than	ADP
fbem-8993	89	45	the	the	DET
fbem-8993	89	46	interest	interest	NOUN
fbem-8993	89	47	,	,	PUNCT
fbem-8993	89	48	from	from	ADP
fbem-8993	89	49	the	the	DET
fbem-8993	89	50	source	source	NOUN
fbem-8993	89	51	to	to	PART
fbem-8993	89	52	curb	curb	VERB
fbem-8993	89	53	the	the	DET
fbem-8993	89	54	idea	idea	NOUN
fbem-8993	89	55	of	of	ADP
fbem-8993	89	56	corporate	corporate	ADJ
fbem-8993	89	57	financial	financial	ADJ
fbem-8993	89	58	fraud	fraud	NOUN
fbem-8993	89	59	,	,	PUNCT
fbem-8993	89	60	jointly	jointly	ADV
fbem-8993	89	61	create	create	VERB
fbem-8993	89	62	a	a	DET
fbem-8993	89	63	good	good	ADJ
fbem-8993	89	64	social	social	ADJ
fbem-8993	89	65	atmosphere	atmosphere	NOUN
fbem-8993	89	66	.	.	PUNCT
fbem-8993	90	1	5	5	X
fbem-8993	90	2	.	.	X
fbem-8993	90	3	conclusion	conclusion	NOUN
fbem-8993	90	4	through	through	ADP
fbem-8993	90	5	the	the	DET
fbem-8993	90	6	analysis	analysis	NOUN
fbem-8993	90	7	of	of	ADP
fbem-8993	90	8	the	the	DET
fbem-8993	90	9	financial	financial	ADJ
fbem-8993	90	10	fraud	fraud	NOUN
fbem-8993	90	11	case	case	NOUN
fbem-8993	90	12	of	of	ADP
fbem-8993	90	13	blue	blue	ADJ
fbem-8993	90	14	mountain	mountain	NOUN
fbem-8993	90	15	technology	technology	NOUN
fbem-8993	90	16	,	,	PUNCT
fbem-8993	90	17	it	it	PRON
fbem-8993	90	18	can	can	AUX
fbem-8993	90	19	be	be	AUX
fbem-8993	90	20	found	find	VERB
fbem-8993	90	21	that	that	SCONJ
fbem-8993	90	22	the	the	DET
fbem-8993	90	23	occurrence	occurrence	NOUN
fbem-8993	90	24	of	of	ADP
fbem-8993	90	25	fraud	fraud	NOUN
fbem-8993	90	26	is	be	AUX
fbem-8993	90	27	the	the	DET
fbem-8993	90	28	result	result	NOUN
fbem-8993	90	29	of	of	ADP
fbem-8993	90	30	pressure	pressure	NOUN
fbem-8993	90	31	,	,	PUNCT
fbem-8993	90	32	opportunity	opportunity	NOUN
fbem-8993	90	33	and	and	CCONJ
fbem-8993	90	34	excuse.in	excuse.in	PRON
fbem-8993	90	35	terms	term	NOUN
fbem-8993	90	36	of	of	ADP
fbem-8993	90	37	pressure	pressure	NOUN
fbem-8993	90	38	factors	factor	NOUN
fbem-8993	90	39	,	,	PUNCT
fbem-8993	90	40	the	the	DET
fbem-8993	90	41	management	management	NOUN
fbem-8993	90	42	is	be	AUX
fbem-8993	90	43	faced	face	VERB
fbem-8993	90	44	with	with	ADP
fbem-8993	90	45	multiple	multiple	ADJ
fbem-8993	90	46	pressures	pressure	NOUN
fbem-8993	90	47	such	such	ADJ
fbem-8993	90	48	as	as	ADP
fbem-8993	90	49	market	market	NOUN
fbem-8993	90	50	competition	competition	NOUN
fbem-8993	90	51	,	,	PUNCT
fbem-8993	90	52	performance	performance	NOUN
fbem-8993	90	53	pressure	pressure	NOUN
fbem-8993	90	54	and	and	CCONJ
fbem-8993	90	55	interest	interest	NOUN
fbem-8993	90	56	demands	demand	NOUN
fbem-8993	90	57	,	,	PUNCT
fbem-8993	90	58	which	which	PRON
fbem-8993	90	59	form	form	VERB
fbem-8993	90	60	the	the	DET
fbem-8993	90	61	motivation	motivation	NOUN
fbem-8993	90	62	to	to	PART
fbem-8993	90	63	commit	commit	VERB
fbem-8993	90	64	fraud	fraud	NOUN
fbem-8993	90	65	on	on	ADP
fbem-8993	90	66	financial	financial	ADJ
fbem-8993	90	67	data.at	data.at	NOUN
fbem-8993	90	68	the	the	DET
fbem-8993	90	69	level	level	NOUN
fbem-8993	90	70	of	of	ADP
fbem-8993	90	71	opportunity	opportunity	NOUN
fbem-8993	90	72	elements	element	NOUN
fbem-8993	90	73	,	,	PUNCT
fbem-8993	90	74	there	there	PRON
fbem-8993	90	75	are	be	VERB
fbem-8993	90	76	such	such	ADJ
fbem-8993	90	77	opportunity	opportunity	NOUN
fbem-8993	90	78	factors	factor	NOUN
fbem-8993	90	79	as	as	ADP
fbem-8993	90	80	lax	lax	ADJ
fbem-8993	90	81	internal	internal	ADJ
fbem-8993	90	82	control	control	NOUN
fbem-8993	90	83	and	and	CCONJ
fbem-8993	90	84	inadequate	inadequate	ADJ
fbem-8993	90	85	audit	audit	NOUN
fbem-8993	90	86	supervision	supervision	NOUN
fbem-8993	90	87	in	in	ADP
fbem-8993	90	88	blue	blue	ADJ
fbem-8993	90	89	mountain	mountain	NOUN
fbem-8993	90	90	technology	technology	NOUN
fbem-8993	90	91	,	,	PUNCT
fbem-8993	90	92	which	which	PRON
fbem-8993	90	93	provide	provide	VERB
fbem-8993	90	94	opportunities	opportunity	NOUN
fbem-8993	90	95	for	for	ADP
fbem-8993	90	96	the	the	DET
fbem-8993	90	97	occurrence	occurrence	NOUN
fbem-8993	90	98	of	of	ADP
fbem-8993	90	99	fraud.at	fraud.at	NOUN
fbem-8993	90	100	the	the	DET
fbem-8993	90	101	level	level	NOUN
fbem-8993	90	102	of	of	ADP
fbem-8993	90	103	excuse	excuse	NOUN
fbem-8993	90	104	elements	element	NOUN
fbem-8993	90	105	,	,	PUNCT
fbem-8993	90	106	the	the	DET
fbem-8993	90	107	management	management	NOUN
fbem-8993	90	108	makes	make	VERB
fbem-8993	90	109	up	up	ADP
fbem-8993	90	110	various	various	ADJ
fbem-8993	90	111	excuses	excuse	NOUN
fbem-8993	90	112	to	to	PART
fbem-8993	90	113	cover	cover	VERB
fbem-8993	90	114	up	up	ADP
fbem-8993	90	115	their	their	PRON
fbem-8993	90	116	financial	financial	ADJ
fbem-8993	90	117	malpractices	malpractice	NOUN
fbem-8993	90	118	and	and	CCONJ
fbem-8993	90	119	rationalize	rationalize	VERB
fbem-8993	90	120	them	they	PRON
fbem-8993	90	121	.	.	PUNCT
fbem-8993	91	1	therefore	therefore	ADV
fbem-8993	91	2	,	,	PUNCT
fbem-8993	91	3	the	the	DET
fbem-8993	91	4	prevention	prevention	NOUN
fbem-8993	91	5	of	of	ADP
fbem-8993	91	6	financial	financial	ADJ
fbem-8993	91	7	fraud	fraud	NOUN
fbem-8993	91	8	requires	require	VERB
fbem-8993	91	9	a	a	DET
fbem-8993	91	10	comprehensive	comprehensive	ADJ
fbem-8993	91	11	consideration	consideration	NOUN
fbem-8993	91	12	of	of	ADP
fbem-8993	91	13	the	the	DET
fbem-8993	91	14	role	role	NOUN
fbem-8993	91	15	of	of	ADP
fbem-8993	91	16	three	three	NUM
fbem-8993	91	17	elements.in	elements.in	NOUN
fbem-8993	91	18	terms	term	NOUN
fbem-8993	91	19	of	of	ADP
fbem-8993	91	20	pressure	pressure	NOUN
fbem-8993	91	21	factors	factor	NOUN
fbem-8993	91	22	,	,	PUNCT
fbem-8993	91	23	enterprises	enterprise	NOUN
fbem-8993	91	24	should	should	AUX
fbem-8993	91	25	strengthen	strengthen	VERB
fbem-8993	91	26	internal	internal	ADJ
fbem-8993	91	27	governance	governance	NOUN
fbem-8993	91	28	,	,	PUNCT
fbem-8993	91	29	establish	establish	VERB
fbem-8993	91	30	a	a	DET
fbem-8993	91	31	reasonable	reasonable	ADJ
fbem-8993	91	32	assessment	assessment	NOUN
fbem-8993	91	33	mechanism	mechanism	NOUN
fbem-8993	91	34	,	,	PUNCT
fbem-8993	91	35	and	and	CCONJ
fbem-8993	91	36	provide	provide	VERB
fbem-8993	91	37	a	a	DET
fbem-8993	91	38	good	good	ADJ
fbem-8993	91	39	working	work	VERB
fbem-8993	91	40	environment	environment	NOUN
fbem-8993	91	41	and	and	CCONJ
fbem-8993	91	42	profit	profit	NOUN
fbem-8993	91	43	return	return	NOUN
fbem-8993	91	44	for	for	ADP
fbem-8993	91	45	the	the	DET
fbem-8993	91	46	management.in	management.in	ADJ
fbem-8993	91	47	terms	term	NOUN
fbem-8993	91	48	of	of	ADP
fbem-8993	91	49	opportunity	opportunity	NOUN
fbem-8993	91	50	39	39	NUM
fbem-8993	91	51	factors	factor	NOUN
fbem-8993	91	52	,	,	PUNCT
fbem-8993	91	53	enterprises	enterprise	NOUN
fbem-8993	91	54	should	should	AUX
fbem-8993	91	55	strengthen	strengthen	VERB
fbem-8993	91	56	internal	internal	ADJ
fbem-8993	91	57	control	control	NOUN
fbem-8993	91	58	and	and	CCONJ
fbem-8993	91	59	audit	audit	NOUN
fbem-8993	91	60	supervision	supervision	NOUN
fbem-8993	91	61	,	,	PUNCT
fbem-8993	91	62	establish	establish	VERB
fbem-8993	91	63	a	a	DET
fbem-8993	91	64	sound	sound	ADJ
fbem-8993	91	65	risk	risk	NOUN
fbem-8993	91	66	management	management	NOUN
fbem-8993	91	67	system	system	NOUN
fbem-8993	91	68	,	,	PUNCT
fbem-8993	91	69	and	and	CCONJ
fbem-8993	91	70	timely	timely	ADV
fbem-8993	91	71	discover	discover	VERB
fbem-8993	91	72	and	and	CCONJ
fbem-8993	91	73	correct	correct	ADJ
fbem-8993	91	74	possible	possible	ADJ
fbem-8993	91	75	problems.at	problems.at	NOUN
fbem-8993	91	76	the	the	DET
fbem-8993	91	77	level	level	NOUN
fbem-8993	91	78	of	of	ADP
fbem-8993	91	79	excuse	excuse	NOUN
fbem-8993	91	80	elements	element	NOUN
fbem-8993	91	81	,	,	PUNCT
fbem-8993	91	82	enterprises	enterprise	NOUN
fbem-8993	91	83	should	should	AUX
fbem-8993	91	84	establish	establish	VERB
fbem-8993	91	85	and	and	CCONJ
fbem-8993	91	86	improve	improve	VERB
fbem-8993	91	87	audit	audit	NOUN
fbem-8993	91	88	procedures	procedure	NOUN
fbem-8993	91	89	and	and	CCONJ
fbem-8993	91	90	processes	process	NOUN
fbem-8993	91	91	,	,	PUNCT
fbem-8993	91	92	ensure	ensure	VERB
fbem-8993	91	93	the	the	DET
fbem-8993	91	94	independence	independence	NOUN
fbem-8993	91	95	and	and	CCONJ
fbem-8993	91	96	effectiveness	effectiveness	NOUN
fbem-8993	91	97	of	of	ADP
fbem-8993	91	98	audit	audit	NOUN
fbem-8993	91	99	work	work	NOUN
fbem-8993	91	100	,	,	PUNCT
fbem-8993	91	101	and	and	CCONJ
fbem-8993	91	102	reduce	reduce	VERB
fbem-8993	91	103	the	the	DET
fbem-8993	91	104	possible	possible	ADJ
fbem-8993	91	105	space	space	NOUN
fbem-8993	91	106	for	for	ADP
fbem-8993	91	107	making	make	VERB
fbem-8993	91	108	up	up	ADP
fbem-8993	91	109	excuses	excuse	NOUN
fbem-8993	91	110	.	.	PUNCT
fbem-8993	92	1	to	to	PART
fbem-8993	92	2	sum	sum	VERB
fbem-8993	92	3	up	up	ADP
fbem-8993	92	4	,	,	PUNCT
fbem-8993	92	5	the	the	DET
fbem-8993	92	6	prevention	prevention	NOUN
fbem-8993	92	7	of	of	ADP
fbem-8993	92	8	financial	financial	ADJ
fbem-8993	92	9	fraud	fraud	NOUN
fbem-8993	92	10	requires	require	VERB
fbem-8993	92	11	a	a	DET
fbem-8993	92	12	comprehensive	comprehensive	ADJ
fbem-8993	92	13	consideration	consideration	NOUN
fbem-8993	92	14	of	of	ADP
fbem-8993	92	15	pressure	pressure	NOUN
fbem-8993	92	16	,	,	PUNCT
fbem-8993	92	17	opportunity	opportunity	NOUN
fbem-8993	92	18	and	and	CCONJ
fbem-8993	92	19	excuse	excuse	NOUN
fbem-8993	92	20	,	,	PUNCT
fbem-8993	92	21	and	and	CCONJ
fbem-8993	92	22	corresponding	correspond	VERB
fbem-8993	92	23	measures	measure	NOUN
fbem-8993	92	24	should	should	AUX
fbem-8993	92	25	be	be	AUX
fbem-8993	92	26	taken	take	VERB
fbem-8993	92	27	to	to	PART
fbem-8993	92	28	prevent	prevent	VERB
fbem-8993	92	29	and	and	CCONJ
fbem-8993	92	30	contain	contain	VERB
fbem-8993	92	31	it.only	it.only	ADV
fbem-8993	92	32	in	in	ADP
fbem-8993	92	33	this	this	DET
fbem-8993	92	34	way	way	NOUN
fbem-8993	92	35	,	,	PUNCT
fbem-8993	92	36	enterprises	enterprise	NOUN
fbem-8993	92	37	can	can	AUX
fbem-8993	92	38	ensure	ensure	VERB
fbem-8993	92	39	the	the	DET
fbem-8993	92	40	true	true	ADJ
fbem-8993	92	41	,	,	PUNCT
fbem-8993	92	42	accurate	accurate	ADJ
fbem-8993	92	43	and	and	CCONJ
fbem-8993	92	44	reliable	reliable	ADJ
fbem-8993	92	45	financial	financial	ADJ
fbem-8993	92	46	data	datum	NOUN
fbem-8993	92	47	,	,	PUNCT
fbem-8993	92	48	establish	establish	VERB
fbem-8993	92	49	a	a	DET
fbem-8993	92	50	good	good	ADJ
fbem-8993	92	51	corporate	corporate	ADJ
fbem-8993	92	52	image	image	NOUN
fbem-8993	92	53	,	,	PUNCT
fbem-8993	92	54	enhance	enhance	VERB
fbem-8993	92	55	the	the	DET
fbem-8993	92	56	confidence	confidence	NOUN
fbem-8993	92	57	of	of	ADP
fbem-8993	92	58	investors	investor	NOUN
fbem-8993	92	59	and	and	CCONJ
fbem-8993	92	60	the	the	DET
fbem-8993	92	61	market	market	NOUN
fbem-8993	92	62	,	,	PUNCT
fbem-8993	92	63	and	and	CCONJ
fbem-8993	92	64	promote	promote	VERB
fbem-8993	92	65	the	the	DET
fbem-8993	92	66	sustainable	sustainable	ADJ
fbem-8993	92	67	development	development	NOUN
fbem-8993	92	68	of	of	ADP
fbem-8993	92	69	enterprises	enterprise	NOUN
fbem-8993	92	70	.	.	PUNCT
fbem-8993	93	1	references	reference	NOUN
fbem-8993	93	2	[	[	X
fbem-8993	93	3	1	1	NUM
fbem-8993	93	4	]	]	X
fbem-8993	93	5	meng	meng	PROPN
fbem-8993	93	6	tao	tao	PROPN
fbem-8993	93	7	.	.	PUNCT
fbem-8993	94	1	analysis	analysis	NOUN
fbem-8993	94	2	of	of	ADP
fbem-8993	94	3	audit	audit	NOUN
fbem-8993	94	4	failure	failure	NOUN
fbem-8993	94	5	cases	case	NOUN
fbem-8993	94	6	of	of	ADP
fbem-8993	94	7	accounting	accounting	NOUN
fbem-8993	94	8	firms	firm	NOUN
fbem-8993	94	9	-a	-a	X
fbem-8993	94	10	case	case	NOUN
fbem-8993	94	11	study	study	NOUN
fbem-8993	94	12	of	of	ADP
fbem-8993	94	13	blue	blue	ADJ
fbem-8993	94	14	mountain	mountain	NOUN
fbem-8993	94	15	technology	technology	NOUN
fbem-8993	95	1	[	[	X
fbem-8993	95	2	j].timehonored	j].timehonored	PROPN
fbem-8993	95	3	brand	brand	NOUN
fbem-8993	95	4	marketing,2023,(01):87	marketing,2023,(01):87	PROPN
fbem-8993	95	5	-	-	SYM
fbem-8993	95	6	89	89	NUM
fbem-8993	95	7	.	.	PUNCT
fbem-8993	96	1	[	[	X
fbem-8993	96	2	2	2	X
fbem-8993	96	3	]	]	X
fbem-8993	96	4	shi	shi	PROPN
fbem-8993	96	5	junchao	junchao	PROPN
fbem-8993	96	6	.	.	PUNCT
fbem-8993	97	1	a	a	DET
fbem-8993	97	2	case	case	NOUN
fbem-8993	97	3	study	study	NOUN
fbem-8993	97	4	on	on	ADP
fbem-8993	97	5	financial	financial	ADJ
fbem-8993	97	6	fraud	fraud	NOUN
fbem-8993	97	7	of	of	ADP
fbem-8993	97	8	blue	blue	ADJ
fbem-8993	97	9	mountain	mountain	NOUN
fbem-8993	97	10	technology	technology	NOUN
fbem-8993	97	11	based	base	VERB
fbem-8993	97	12	on	on	ADP
fbem-8993	97	13	fraud	fraud	NOUN
fbem-8993	97	14	triangle	triangle	NOUN
fbem-8993	97	15	theory	theory	NOUN
fbem-8993	97	16	[	[	X
fbem-8993	97	17	d	d	X
fbem-8993	97	18	]	]	X
fbem-8993	97	19	.	.	PUNCT
fbem-8993	98	1	nanjing	nanjing	PROPN
fbem-8993	98	2	university	university	PROPN
fbem-8993	98	3	of	of	ADP
fbem-8993	98	4	posts	post	NOUN
fbem-8993	98	5	and	and	CCONJ
fbem-8993	98	6	telecommunications	telecommunication	NOUN
fbem-8993	98	7	,	,	PUNCT
fbem-8993	98	8	2022	2022	NUM
fbem-8993	98	9	.	.	PUNCT
fbem-8993	99	1	[	[	X
fbem-8993	99	2	3	3	X
fbem-8993	99	3	]	]	X
fbem-8993	99	4	cao	cao	PROPN
fbem-8993	99	5	yumin	yumin	PROPN
fbem-8993	99	6	,	,	PUNCT
fbem-8993	99	7	li	li	PROPN
fbem-8993	99	8	yafan.financial	yafan.financial	PROPN
fbem-8993	99	9	fraud	fraud	NOUN
fbem-8993	99	10	case	case	NOUN
fbem-8993	99	11	study	study	NOUN
fbem-8993	99	12	of	of	ADP
fbem-8993	99	13	furen	furen	PROPN
fbem-8993	99	14	pharmaceutical	pharmaceutical	NOUN
fbem-8993	99	15	based	base	VERB
fbem-8993	99	16	on	on	ADP
fbem-8993	99	17	fraud	fraud	NOUN
fbem-8993	99	18	triangle	triangle	NOUN
fbem-8993	99	19	theory	theory	NOUN
fbem-8993	99	20	[	[	X
fbem-8993	99	21	j	j	X
fbem-8993	99	22	]	]	X
fbem-8993	99	23	.	.	PUNCT
fbem-8993	100	1	international	international	ADJ
fbem-8993	100	2	business	business	NOUN
fbem-8993	100	3	finance	finance	NOUN
fbem-8993	100	4	and	and	CCONJ
fbem-8993	100	5	accounting	accounting	NOUN
fbem-8993	100	6	,	,	PUNCT
fbem-8993	100	7	2022	2022	NUM
fbem-8993	100	8	,	,	PUNCT
fbem-8993	100	9	(	(	PUNCT
fbem-8993	100	10	18	18	NUM
fbem-8993	100	11	):	):	SYM
fbem-8993	100	12	3841	3841	NUM
fbem-8993	100	13	+	+	SYM
fbem-8993	100	14	46	46	NUM
fbem-8993	100	15	.	.	PUNCT
fbem-8993	101	1	[	[	X
fbem-8993	101	2	4	4	NUM
fbem-8993	101	3	]	]	SYM
fbem-8993	101	4	hu	hu	PROPN
fbem-8993	101	5	dayang	dayang	PROPN
fbem-8993	101	6	.	.	PUNCT
fbem-8993	102	1	a	a	DET
fbem-8993	102	2	case	case	NOUN
fbem-8993	102	3	study	study	NOUN
fbem-8993	102	4	of	of	ADP
fbem-8993	102	5	yu	yu	PROPN
fbem-8993	102	6	diamond	diamond	PROPN
fbem-8993	102	7	fraud	fraud	NOUN
fbem-8993	102	8	based	base	VERB
fbem-8993	102	9	on	on	ADP
fbem-8993	102	10	fraud	fraud	NOUN
fbem-8993	102	11	triangle	triangle	NOUN
fbem-8993	102	12	theory	theory	NOUN
fbem-8993	102	13	[	[	X
fbem-8993	102	14	j].time	j].time	NOUN
fbem-8993	102	15	-	-	PUNCT
fbem-8993	102	16	honored	honor	VERB
fbem-8993	102	17	brand	brand	NOUN
fbem-8993	102	18	marketing	marketing	NOUN
fbem-8993	102	19	,	,	PUNCT
fbem-8993	102	20	2022	2022	NUM
fbem-8993	102	21	,	,	PUNCT
fbem-8993	102	22	(	(	PUNCT
fbem-8993	102	23	18	18	NUM
fbem-8993	102	24	):	):	PUNCT
fbem-8993	102	25	53	53	NUM
fbem-8993	102	26	-	-	SYM
fbem-8993	102	27	55	55	NUM
fbem-8993	102	28	.	.	PUNCT
fbem-8993	103	1	[	[	X
fbem-8993	103	2	5	5	NUM
fbem-8993	103	3	]	]	PUNCT
fbem-8993	103	4	su	su	PROPN
fbem-8993	103	5	chenghui	chenghui	PROPN
fbem-8993	103	6	,	,	PUNCT
fbem-8993	103	7	yu	yu	PROPN
fbem-8993	103	8	ming.causes	ming.cause	NOUN
fbem-8993	103	9	and	and	CCONJ
fbem-8993	103	10	prevention	prevention	NOUN
fbem-8993	103	11	of	of	ADP
fbem-8993	103	12	corporate	corporate	ADJ
fbem-8993	103	13	financial	financial	ADJ
fbem-8993	103	14	fraud	fraud	NOUN
fbem-8993	104	1	[	[	X
fbem-8993	104	2	j	j	X
fbem-8993	104	3	]	]	X
fbem-8993	104	4	.	.	PUNCT
fbem-8993	105	1	cooperative	cooperative	ADJ
fbem-8993	105	2	economics	economic	NOUN
fbem-8993	105	3	and	and	CCONJ
fbem-8993	105	4	technology	technology	NOUN
fbem-8993	105	5	,	,	PUNCT
fbem-8993	105	6	2022	2022	NUM
fbem-8993	105	7	,	,	PUNCT
fbem-8993	105	8	(	(	PUNCT
fbem-8993	105	9	24	24	NUM
fbem-8993	105	10	):	):	PUNCT
fbem-8993	105	11	148	148	NUM
fbem-8993	105	12	-	-	SYM
fbem-8993	105	13	150	150	NUM
fbem-8993	105	14	.	.	PUNCT