id	sid	tid	token	lemma	pos
fbem-9651	1	1	frontiers	frontier	NOUN
fbem-9651	1	2	in	in	ADP
fbem-9651	1	3	business	business	NOUN
fbem-9651	1	4	,	,	PUNCT
fbem-9651	1	5	economics	economic	NOUN
fbem-9651	1	6	and	and	CCONJ
fbem-9651	1	7	management	management	NOUN
fbem-9651	1	8	issn	issn	PROPN
fbem-9651	1	9	:	:	PUNCT
fbem-9651	1	10	2766	2766	NUM
fbem-9651	1	11	-	-	PUNCT
fbem-9651	1	12	824x	824x	NUM
fbem-9651	1	13	|	|	ADJ
fbem-9651	1	14	vol	vol	NOUN
fbem-9651	1	15	.	.	PROPN
fbem-9651	2	1	9	9	NUM
fbem-9651	2	2	,	,	PUNCT
fbem-9651	2	3	no	no	INTJ
fbem-9651	2	4	.	.	NOUN
fbem-9651	2	5	3	3	NUM
fbem-9651	2	6	,	,	PUNCT
fbem-9651	2	7	2023	2023	NUM
fbem-9651	2	8	180	180	NUM
fbem-9651	2	9	discussion	discussion	NOUN
fbem-9651	2	10	on	on	ADP
fbem-9651	2	11	the	the	DET
fbem-9651	2	12	integrated	integrate	VERB
fbem-9651	2	13	development	development	NOUN
fbem-9651	2	14	path	path	NOUN
fbem-9651	2	15	of	of	ADP
fbem-9651	2	16	financial	financial	ADJ
fbem-9651	2	17	accounting	accounting	NOUN
fbem-9651	2	18	and	and	CCONJ
fbem-9651	2	19	management	management	NOUN
fbem-9651	2	20	accounting	accounting	PROPN
fbem-9651	2	21	xingmeng	xingmeng	PROPN
fbem-9651	2	22	yuan	yuan	PROPN
fbem-9651	2	23	,	,	PUNCT
fbem-9651	2	24	long	long	ADJ
fbem-9651	2	25	tang	tang	PROPN
fbem-9651	2	26	*	*	PUNCT
fbem-9651	2	27	southwest	southwest	ADJ
fbem-9651	2	28	petroleum	petroleum	PROPN
fbem-9651	2	29	university	university	PROPN
fbem-9651	2	30	,	,	PUNCT
fbem-9651	2	31	chengdu	chengdu	PROPN
fbem-9651	2	32	,	,	PUNCT
fbem-9651	2	33	610500	610500	NUM
fbem-9651	2	34	,	,	PUNCT
fbem-9651	2	35	china	china	PROPN
fbem-9651	2	36	*	*	PUNCT
fbem-9651	2	37	corresponding	correspond	VERB
fbem-9651	2	38	author	author	NOUN
fbem-9651	2	39	abstract	abstract	NOUN
fbem-9651	2	40	:	:	PUNCT
fbem-9651	2	41	the	the	DET
fbem-9651	2	42	gradual	gradual	ADJ
fbem-9651	2	43	development	development	NOUN
fbem-9651	2	44	of	of	ADP
fbem-9651	2	45	economy	economy	NOUN
fbem-9651	2	46	and	and	CCONJ
fbem-9651	2	47	rapid	rapid	ADJ
fbem-9651	2	48	progress	progress	NOUN
fbem-9651	2	49	of	of	ADP
fbem-9651	2	50	science	science	NOUN
fbem-9651	2	51	and	and	CCONJ
fbem-9651	2	52	technology	technology	NOUN
fbem-9651	2	53	have	have	AUX
fbem-9651	2	54	promoted	promote	VERB
fbem-9651	2	55	human	human	ADJ
fbem-9651	2	56	society	society	NOUN
fbem-9651	2	57	to	to	PART
fbem-9651	2	58	step	step	VERB
fbem-9651	2	59	forward	forward	ADV
fbem-9651	2	60	into	into	ADP
fbem-9651	2	61	the	the	DET
fbem-9651	2	62	era	era	NOUN
fbem-9651	2	63	of	of	ADP
fbem-9651	2	64	digital	digital	ADJ
fbem-9651	2	65	economy	economy	NOUN
fbem-9651	2	66	,	,	PUNCT
fbem-9651	2	67	and	and	CCONJ
fbem-9651	2	68	then	then	ADV
fbem-9651	2	69	promoted	promote	VERB
fbem-9651	2	70	the	the	DET
fbem-9651	2	71	transformation	transformation	NOUN
fbem-9651	2	72	of	of	ADP
fbem-9651	2	73	financial	financial	ADJ
fbem-9651	2	74	accounting	accounting	NOUN
fbem-9651	2	75	function	function	NOUN
fbem-9651	2	76	based	base	VERB
fbem-9651	2	77	on	on	ADP
fbem-9651	2	78	accounting	accounting	NOUN
fbem-9651	2	79	and	and	CCONJ
fbem-9651	2	80	supervision	supervision	NOUN
fbem-9651	2	81	to	to	ADP
fbem-9651	2	82	management	management	NOUN
fbem-9651	2	83	accounting	accounting	NOUN
fbem-9651	2	84	function	function	NOUN
fbem-9651	2	85	based	base	VERB
fbem-9651	2	86	on	on	ADP
fbem-9651	2	87	value	value	NOUN
fbem-9651	2	88	creation	creation	NOUN
fbem-9651	2	89	and	and	CCONJ
fbem-9651	2	90	value	value	NOUN
fbem-9651	2	91	increment	increment	NOUN
fbem-9651	2	92	.	.	PUNCT
fbem-9651	3	1	however	however	ADV
fbem-9651	3	2	,	,	PUNCT
fbem-9651	3	3	both	both	CCONJ
fbem-9651	3	4	financial	financial	ADJ
fbem-9651	3	5	accounting	accounting	NOUN
fbem-9651	3	6	and	and	CCONJ
fbem-9651	3	7	management	management	NOUN
fbem-9651	3	8	accounting	accounting	NOUN
fbem-9651	3	9	are	be	AUX
fbem-9651	3	10	branches	branch	NOUN
fbem-9651	3	11	of	of	ADP
fbem-9651	3	12	the	the	DET
fbem-9651	3	13	accounting	accounting	NOUN
fbem-9651	3	14	discipline	discipline	NOUN
fbem-9651	3	15	,	,	PUNCT
fbem-9651	3	16	and	and	CCONJ
fbem-9651	3	17	the	the	DET
fbem-9651	3	18	professional	professional	ADJ
fbem-9651	3	19	knowledge	knowledge	NOUN
fbem-9651	3	20	of	of	ADP
fbem-9651	3	21	a	a	DET
fbem-9651	3	22	single	single	ADJ
fbem-9651	3	23	branch	branch	NOUN
fbem-9651	3	24	is	be	AUX
fbem-9651	3	25	slightly	slightly	ADV
fbem-9651	3	26	insufficient	insufficient	ADJ
fbem-9651	3	27	to	to	PART
fbem-9651	3	28	solve	solve	VERB
fbem-9651	3	29	problems	problem	NOUN
fbem-9651	3	30	in	in	ADP
fbem-9651	3	31	a	a	DET
fbem-9651	3	32	certain	certain	ADJ
fbem-9651	3	33	field	field	NOUN
fbem-9651	3	34	.	.	PUNCT
fbem-9651	4	1	only	only	ADV
fbem-9651	4	2	by	by	ADP
fbem-9651	4	3	combining	combine	VERB
fbem-9651	4	4	and	and	CCONJ
fbem-9651	4	5	integrating	integrate	VERB
fbem-9651	4	6	the	the	DET
fbem-9651	4	7	knowledge	knowledge	NOUN
fbem-9651	4	8	of	of	ADP
fbem-9651	4	9	multiple	multiple	ADJ
fbem-9651	4	10	branches	branch	NOUN
fbem-9651	4	11	,	,	PUNCT
fbem-9651	4	12	and	and	CCONJ
fbem-9651	4	13	analyzing	analyze	VERB
fbem-9651	4	14	and	and	CCONJ
fbem-9651	4	15	solving	solve	VERB
fbem-9651	4	16	problems	problem	NOUN
fbem-9651	4	17	from	from	ADP
fbem-9651	4	18	multiple	multiple	ADJ
fbem-9651	4	19	perspectives	perspective	NOUN
fbem-9651	4	20	can	can	AUX
fbem-9651	4	21	enterprises	enterprise	NOUN
fbem-9651	4	22	achieve	achieve	VERB
fbem-9651	4	23	sustainable	sustainable	ADJ
fbem-9651	4	24	development	development	NOUN
fbem-9651	4	25	.	.	PUNCT
fbem-9651	5	1	therefore	therefore	ADV
fbem-9651	5	2	,	,	PUNCT
fbem-9651	5	3	in	in	ADP
fbem-9651	5	4	combination	combination	NOUN
fbem-9651	5	5	with	with	ADP
fbem-9651	5	6	the	the	DET
fbem-9651	5	7	background	background	NOUN
fbem-9651	5	8	and	and	CCONJ
fbem-9651	5	9	direction	direction	NOUN
fbem-9651	5	10	of	of	ADP
fbem-9651	5	11	industry	industry	NOUN
fbem-9651	5	12	development	development	NOUN
fbem-9651	5	13	in	in	ADP
fbem-9651	5	14	the	the	DET
fbem-9651	5	15	era	era	NOUN
fbem-9651	5	16	of	of	ADP
fbem-9651	5	17	digital	digital	ADJ
fbem-9651	5	18	economy	economy	NOUN
fbem-9651	5	19	,	,	PUNCT
fbem-9651	5	20	this	this	DET
fbem-9651	5	21	paper	paper	NOUN
fbem-9651	5	22	analyzes	analyze	VERB
fbem-9651	5	23	the	the	DET
fbem-9651	5	24	necessity	necessity	NOUN
fbem-9651	5	25	of	of	ADP
fbem-9651	5	26	the	the	DET
fbem-9651	5	27	integrated	integrate	VERB
fbem-9651	5	28	development	development	NOUN
fbem-9651	5	29	of	of	ADP
fbem-9651	5	30	financial	financial	ADJ
fbem-9651	5	31	accounting	accounting	NOUN
fbem-9651	5	32	and	and	CCONJ
fbem-9651	5	33	management	management	NOUN
fbem-9651	5	34	accounting	accounting	NOUN
fbem-9651	5	35	based	base	VERB
fbem-9651	5	36	on	on	ADP
fbem-9651	5	37	the	the	DET
fbem-9651	5	38	functional	functional	ADJ
fbem-9651	5	39	positioning	positioning	NOUN
fbem-9651	5	40	of	of	ADP
fbem-9651	5	41	enterprise	enterprise	NOUN
fbem-9651	5	42	financial	financial	ADJ
fbem-9651	5	43	accounting	accounting	NOUN
fbem-9651	5	44	and	and	CCONJ
fbem-9651	5	45	management	management	NOUN
fbem-9651	5	46	accounting	accounting	NOUN
fbem-9651	5	47	,	,	PUNCT
fbem-9651	5	48	and	and	CCONJ
fbem-9651	5	49	discusses	discuss	VERB
fbem-9651	5	50	the	the	DET
fbem-9651	5	51	integrated	integrate	VERB
fbem-9651	5	52	development	development	NOUN
fbem-9651	5	53	mode	mode	NOUN
fbem-9651	5	54	of	of	ADP
fbem-9651	5	55	financial	financial	ADJ
fbem-9651	5	56	accounting	accounting	NOUN
fbem-9651	5	57	and	and	CCONJ
fbem-9651	5	58	management	management	NOUN
fbem-9651	5	59	accounting	account	VERB
fbem-9651	5	60	from	from	ADP
fbem-9651	5	61	the	the	DET
fbem-9651	5	62	aspects	aspect	NOUN
fbem-9651	5	63	of	of	ADP
fbem-9651	5	64	goal	goal	NOUN
fbem-9651	5	65	orientation	orientation	NOUN
fbem-9651	5	66	,	,	PUNCT
fbem-9651	5	67	platform	platform	NOUN
fbem-9651	5	68	construction	construction	NOUN
fbem-9651	5	69	and	and	CCONJ
fbem-9651	5	70	content	content	NOUN
fbem-9651	5	71	construction	construction	NOUN
fbem-9651	5	72	.	.	PUNCT
fbem-9651	6	1	and	and	CCONJ
fbem-9651	6	2	then	then	ADV
fbem-9651	6	3	put	put	VERB
fbem-9651	6	4	forward	forward	ADP
fbem-9651	6	5	the	the	DET
fbem-9651	6	6	two	two	NUM
fbem-9651	6	7	in	in	ADP
fbem-9651	6	8	the	the	DET
fbem-9651	6	9	concept	concept	NOUN
fbem-9651	6	10	of	of	ADP
fbem-9651	6	11	mutual	mutual	ADJ
fbem-9651	6	12	integration	integration	NOUN
fbem-9651	6	13	,	,	PUNCT
fbem-9651	6	14	content	content	NOUN
fbem-9651	6	15	mutual	mutual	ADJ
fbem-9651	6	16	penetration	penetration	NOUN
fbem-9651	6	17	,	,	PUNCT
fbem-9651	6	18	system	system	NOUN
fbem-9651	6	19	framework	framework	NOUN
fbem-9651	6	20	,	,	PUNCT
fbem-9651	6	21	technical	technical	ADJ
fbem-9651	6	22	personnel	personnel	NOUN
fbem-9651	6	23	mutual	mutual	ADJ
fbem-9651	6	24	integration	integration	NOUN
fbem-9651	6	25	and	and	CCONJ
fbem-9651	6	26	other	other	ADJ
fbem-9651	6	27	aspects	aspect	NOUN
fbem-9651	6	28	of	of	ADP
fbem-9651	6	29	the	the	DET
fbem-9651	6	30	feasible	feasible	ADJ
fbem-9651	6	31	path	path	NOUN
fbem-9651	6	32	,	,	PUNCT
fbem-9651	6	33	in	in	ADP
fbem-9651	6	34	order	order	NOUN
fbem-9651	6	35	to	to	PART
fbem-9651	6	36	improve	improve	VERB
fbem-9651	6	37	the	the	DET
fbem-9651	6	38	accounting	accounting	NOUN
fbem-9651	6	39	staff	staff	NOUN
fbem-9651	6	40	's	's	PART
fbem-9651	6	41	business	business	NOUN
fbem-9651	6	42	ability	ability	NOUN
fbem-9651	6	43	and	and	CCONJ
fbem-9651	6	44	comprehensive	comprehensive	ADJ
fbem-9651	6	45	quality	quality	NOUN
fbem-9651	6	46	,	,	PUNCT
fbem-9651	6	47	conform	conform	VERB
fbem-9651	6	48	to	to	ADP
fbem-9651	6	49	the	the	DET
fbem-9651	6	50	market	market	NOUN
fbem-9651	6	51	demand	demand	NOUN
fbem-9651	6	52	and	and	CCONJ
fbem-9651	6	53	the	the	DET
fbem-9651	6	54	development	development	NOUN
fbem-9651	6	55	of	of	ADP
fbem-9651	6	56	the	the	DET
fbem-9651	6	57	times	time	NOUN
fbem-9651	6	58	.	.	PUNCT
fbem-9651	7	1	keywords	keyword	NOUN
fbem-9651	7	2	:	:	PUNCT
fbem-9651	7	3	financial	financial	ADJ
fbem-9651	7	4	accounting	accounting	NOUN
fbem-9651	7	5	,	,	PUNCT
fbem-9651	7	6	management	management	NOUN
fbem-9651	7	7	accounting	accounting	NOUN
fbem-9651	7	8	,	,	PUNCT
fbem-9651	7	9	fuse	fuse	NOUN
fbem-9651	7	10	,	,	PUNCT
fbem-9651	7	11	development	development	NOUN
fbem-9651	7	12	path	path	NOUN
fbem-9651	7	13	.	.	PUNCT
fbem-9651	8	1	1	1	X
fbem-9651	8	2	.	.	X
fbem-9651	8	3	introduction	introduction	NOUN
fbem-9651	8	4	with	with	ADP
fbem-9651	8	5	the	the	DET
fbem-9651	8	6	rapid	rapid	ADJ
fbem-9651	8	7	development	development	NOUN
fbem-9651	8	8	and	and	CCONJ
fbem-9651	8	9	widespread	widespread	ADJ
fbem-9651	8	10	promotion	promotion	NOUN
fbem-9651	8	11	of	of	ADP
fbem-9651	8	12	the	the	DET
fbem-9651	8	13	new	new	ADJ
fbem-9651	8	14	generation	generation	NOUN
fbem-9651	8	15	of	of	ADP
fbem-9651	8	16	information	information	NOUN
fbem-9651	8	17	technologies	technology	NOUN
fbem-9651	8	18	such	such	ADJ
fbem-9651	8	19	as	as	ADP
fbem-9651	8	20	the	the	DET
fbem-9651	8	21	internet	internet	NOUN
fbem-9651	8	22	,	,	PUNCT
fbem-9651	8	23	blockchain	blockchain	NOUN
fbem-9651	8	24	,	,	PUNCT
fbem-9651	8	25	financial	financial	ADJ
fbem-9651	8	26	robots	robot	NOUN
fbem-9651	8	27	,	,	PUNCT
fbem-9651	8	28	big	big	ADJ
fbem-9651	8	29	data	datum	NOUN
fbem-9651	8	30	and	and	CCONJ
fbem-9651	8	31	cloud	cloud	NOUN
fbem-9651	8	32	accounting	accounting	NOUN
fbem-9651	8	33	,	,	PUNCT
fbem-9651	8	34	tremendous	tremendous	ADJ
fbem-9651	8	35	changes	change	NOUN
fbem-9651	8	36	have	have	AUX
fbem-9651	8	37	taken	take	VERB
fbem-9651	8	38	place	place	NOUN
fbem-9651	8	39	in	in	ADP
fbem-9651	8	40	the	the	DET
fbem-9651	8	41	financial	financial	ADJ
fbem-9651	8	42	and	and	CCONJ
fbem-9651	8	43	accounting	accounting	NOUN
fbem-9651	8	44	management	management	NOUN
fbem-9651	8	45	mode	mode	NOUN
fbem-9651	8	46	of	of	ADP
fbem-9651	8	47	all	all	DET
fbem-9651	8	48	walks	walk	NOUN
fbem-9651	8	49	of	of	ADP
fbem-9651	8	50	life	life	NOUN
fbem-9651	8	51	,	,	PUNCT
fbem-9651	8	52	and	and	CCONJ
fbem-9651	8	53	accounting	accounting	NOUN
fbem-9651	8	54	work	work	NOUN
fbem-9651	8	55	is	be	AUX
fbem-9651	8	56	developing	develop	VERB
fbem-9651	8	57	in	in	ADP
fbem-9651	8	58	the	the	DET
fbem-9651	8	59	direction	direction	NOUN
fbem-9651	8	60	of	of	ADP
fbem-9651	8	61	intelligence	intelligence	NOUN
fbem-9651	8	62	.	.	PUNCT
fbem-9651	9	1	in	in	ADP
fbem-9651	9	2	order	order	NOUN
fbem-9651	9	3	to	to	PART
fbem-9651	9	4	meet	meet	VERB
fbem-9651	9	5	the	the	DET
fbem-9651	9	6	requirements	requirement	NOUN
fbem-9651	9	7	of	of	ADP
fbem-9651	9	8	social	social	ADJ
fbem-9651	9	9	work	work	NOUN
fbem-9651	9	10	on	on	ADP
fbem-9651	9	11	financial	financial	ADJ
fbem-9651	9	12	and	and	CCONJ
fbem-9651	9	13	accounting	accounting	NOUN
fbem-9651	9	14	personnel	personnel	NOUN
fbem-9651	9	15	in	in	ADP
fbem-9651	9	16	the	the	DET
fbem-9651	9	17	new	new	ADJ
fbem-9651	9	18	era	era	NOUN
fbem-9651	9	19	,	,	PUNCT
fbem-9651	9	20	the	the	DET
fbem-9651	9	21	integration	integration	NOUN
fbem-9651	9	22	of	of	ADP
fbem-9651	9	23	financial	financial	ADJ
fbem-9651	9	24	accounting	accounting	NOUN
fbem-9651	9	25	and	and	CCONJ
fbem-9651	9	26	management	management	NOUN
fbem-9651	9	27	accounting	accounting	NOUN
fbem-9651	9	28	is	be	AUX
fbem-9651	9	29	imperative	imperative	ADJ
fbem-9651	9	30	.	.	PUNCT
fbem-9651	10	1	however	however	ADV
fbem-9651	10	2	,	,	PUNCT
fbem-9651	10	3	in	in	ADP
fbem-9651	10	4	the	the	DET
fbem-9651	10	5	process	process	NOUN
fbem-9651	10	6	of	of	ADP
fbem-9651	10	7	the	the	DET
fbem-9651	10	8	integration	integration	NOUN
fbem-9651	10	9	and	and	CCONJ
fbem-9651	10	10	development	development	NOUN
fbem-9651	10	11	of	of	ADP
fbem-9651	10	12	the	the	DET
fbem-9651	10	13	two	two	NUM
fbem-9651	10	14	,	,	PUNCT
fbem-9651	10	15	the	the	DET
fbem-9651	10	16	operation	operation	NOUN
fbem-9651	10	17	and	and	CCONJ
fbem-9651	10	18	management	management	NOUN
fbem-9651	10	19	of	of	ADP
fbem-9651	10	20	enterprises	enterprise	NOUN
fbem-9651	10	21	are	be	AUX
fbem-9651	10	22	faced	face	VERB
fbem-9651	10	23	with	with	ADP
fbem-9651	10	24	many	many	ADJ
fbem-9651	10	25	uncertainties	uncertainty	NOUN
fbem-9651	10	26	.	.	PUNCT
fbem-9651	11	1	therefore	therefore	ADV
fbem-9651	11	2	,	,	PUNCT
fbem-9651	11	3	in	in	ADP
fbem-9651	11	4	the	the	DET
fbem-9651	11	5	context	context	NOUN
fbem-9651	11	6	of	of	ADP
fbem-9651	11	7	the	the	DET
fbem-9651	11	8	digital	digital	ADJ
fbem-9651	11	9	economy	economy	NOUN
fbem-9651	11	10	era	era	NOUN
fbem-9651	11	11	,	,	PUNCT
fbem-9651	11	12	how	how	SCONJ
fbem-9651	11	13	to	to	PART
fbem-9651	11	14	adopt	adopt	VERB
fbem-9651	11	15	scientific	scientific	ADJ
fbem-9651	11	16	and	and	CCONJ
fbem-9651	11	17	efficient	efficient	ADJ
fbem-9651	11	18	methods	method	NOUN
fbem-9651	11	19	and	and	CCONJ
fbem-9651	11	20	strategies	strategy	NOUN
fbem-9651	11	21	to	to	PART
fbem-9651	11	22	improve	improve	VERB
fbem-9651	11	23	the	the	DET
fbem-9651	11	24	effectiveness	effectiveness	NOUN
fbem-9651	11	25	of	of	ADP
fbem-9651	11	26	the	the	DET
fbem-9651	11	27	integration	integration	NOUN
fbem-9651	11	28	and	and	CCONJ
fbem-9651	11	29	development	development	NOUN
fbem-9651	11	30	of	of	ADP
fbem-9651	11	31	the	the	DET
fbem-9651	11	32	two	two	NUM
fbem-9651	11	33	has	have	AUX
fbem-9651	11	34	become	become	VERB
fbem-9651	11	35	a	a	DET
fbem-9651	11	36	key	key	ADJ
fbem-9651	11	37	issue	issue	NOUN
fbem-9651	11	38	that	that	PRON
fbem-9651	11	39	needs	need	VERB
fbem-9651	11	40	to	to	PART
fbem-9651	11	41	be	be	AUX
fbem-9651	11	42	solved	solve	VERB
fbem-9651	11	43	urgently	urgently	ADV
fbem-9651	11	44	in	in	ADP
fbem-9651	11	45	the	the	DET
fbem-9651	11	46	development	development	NOUN
fbem-9651	11	47	of	of	ADP
fbem-9651	11	48	modern	modern	ADJ
fbem-9651	11	49	enterprises	enterprise	NOUN
fbem-9651	11	50	.	.	PUNCT
fbem-9651	12	1	lin	lin	PROPN
fbem-9651	12	2	gang	gang	PROPN
fbem-9651	12	3	(	(	PUNCT
fbem-9651	12	4	2019	2019	NUM
fbem-9651	12	5	)	)	PUNCT
fbem-9651	12	6	pointed	point	VERB
fbem-9651	12	7	out	out	ADP
fbem-9651	12	8	that	that	SCONJ
fbem-9651	12	9	the	the	DET
fbem-9651	12	10	difference	difference	NOUN
fbem-9651	12	11	between	between	ADP
fbem-9651	12	12	financial	financial	ADJ
fbem-9651	12	13	accounting	accounting	NOUN
fbem-9651	12	14	and	and	CCONJ
fbem-9651	12	15	management	management	NOUN
fbem-9651	12	16	accounting	accounting	NOUN
fbem-9651	12	17	in	in	ADP
fbem-9651	12	18	the	the	DET
fbem-9651	12	19	cost	cost	NOUN
fbem-9651	12	20	measurement	measurement	NOUN
fbem-9651	12	21	aperture	aperture	ADV
fbem-9651	12	22	is	be	AUX
fbem-9651	12	23	the	the	DET
fbem-9651	12	24	main	main	ADJ
fbem-9651	12	25	obstacle	obstacle	NOUN
fbem-9651	12	26	to	to	ADP
fbem-9651	12	27	the	the	DET
fbem-9651	12	28	further	further	ADJ
fbem-9651	12	29	development	development	NOUN
fbem-9651	12	30	of	of	ADP
fbem-9651	12	31	management	management	NOUN
fbem-9651	12	32	accounting	accounting	NOUN
fbem-9651	12	33	,	,	PUNCT
fbem-9651	12	34	and	and	CCONJ
fbem-9651	12	35	proposed	propose	VERB
fbem-9651	12	36	that	that	SCONJ
fbem-9651	12	37	the	the	DET
fbem-9651	12	38	solution	solution	NOUN
fbem-9651	12	39	is	be	AUX
fbem-9651	12	40	to	to	PART
fbem-9651	12	41	combine	combine	VERB
fbem-9651	12	42	the	the	DET
fbem-9651	12	43	cost	cost	NOUN
fbem-9651	12	44	methods	method	NOUN
fbem-9651	12	45	of	of	ADP
fbem-9651	12	46	the	the	DET
fbem-9651	12	47	two	two	NUM
fbem-9651	12	48	.	.	PUNCT
fbem-9651	13	1	kou	kou	PROPN
fbem-9651	13	2	haifeng	haifeng	PROPN
fbem-9651	13	3	(	(	PUNCT
fbem-9651	13	4	2020	2020	NUM
fbem-9651	13	5	)	)	PUNCT
fbem-9651	13	6	found	find	VERB
fbem-9651	13	7	that	that	SCONJ
fbem-9651	13	8	the	the	DET
fbem-9651	13	9	integrated	integrate	VERB
fbem-9651	13	10	development	development	NOUN
fbem-9651	13	11	of	of	ADP
fbem-9651	13	12	market	market	NOUN
fbem-9651	13	13	economy	economy	NOUN
fbem-9651	13	14	is	be	AUX
fbem-9651	13	15	accompanied	accompany	VERB
fbem-9651	13	16	by	by	ADP
fbem-9651	13	17	the	the	DET
fbem-9651	13	18	rising	rise	VERB
fbem-9651	13	19	cost	cost	NOUN
fbem-9651	13	20	of	of	ADP
fbem-9651	13	21	operation	operation	NOUN
fbem-9651	13	22	and	and	CCONJ
fbem-9651	13	23	management	management	NOUN
fbem-9651	13	24	.	.	PUNCT
fbem-9651	14	1	therefore	therefore	ADV
fbem-9651	14	2	,	,	PUNCT
fbem-9651	14	3	more	more	ADJ
fbem-9651	14	4	and	and	CCONJ
fbem-9651	14	5	more	more	ADJ
fbem-9651	14	6	managers	manager	NOUN
fbem-9651	14	7	are	be	AUX
fbem-9651	14	8	aware	aware	ADJ
fbem-9651	14	9	of	of	ADP
fbem-9651	14	10	the	the	DET
fbem-9651	14	11	importance	importance	NOUN
fbem-9651	14	12	of	of	ADP
fbem-9651	14	13	financial	financial	ADJ
fbem-9651	14	14	accounting	accounting	NOUN
fbem-9651	14	15	and	and	CCONJ
fbem-9651	14	16	management	management	NOUN
fbem-9651	14	17	accounting	accounting	NOUN
fbem-9651	14	18	,	,	PUNCT
fbem-9651	14	19	and	and	CCONJ
fbem-9651	14	20	have	have	AUX
fbem-9651	14	21	achieved	achieve	VERB
fbem-9651	14	22	certain	certain	ADJ
fbem-9651	14	23	results	result	NOUN
fbem-9651	14	24	in	in	ADP
fbem-9651	14	25	practice	practice	NOUN
fbem-9651	14	26	.	.	PUNCT
fbem-9651	15	1	yan	yan	PROPN
fbem-9651	15	2	hui	hui	PROPN
fbem-9651	15	3	(	(	PUNCT
fbem-9651	15	4	2021	2021	NUM
fbem-9651	15	5	)	)	PUNCT
fbem-9651	15	6	proposed	propose	VERB
fbem-9651	15	7	that	that	SCONJ
fbem-9651	15	8	the	the	DET
fbem-9651	15	9	effective	effective	ADJ
fbem-9651	15	10	integration	integration	NOUN
fbem-9651	15	11	of	of	ADP
fbem-9651	15	12	financial	financial	ADJ
fbem-9651	15	13	accounting	accounting	NOUN
fbem-9651	15	14	and	and	CCONJ
fbem-9651	15	15	management	management	NOUN
fbem-9651	15	16	accounting	accounting	NOUN
fbem-9651	15	17	and	and	CCONJ
fbem-9651	15	18	the	the	DET
fbem-9651	15	19	establishment	establishment	NOUN
fbem-9651	15	20	of	of	ADP
fbem-9651	15	21	a	a	DET
fbem-9651	15	22	scientific	scientific	ADJ
fbem-9651	15	23	and	and	CCONJ
fbem-9651	15	24	effective	effective	ADJ
fbem-9651	15	25	information	information	NOUN
fbem-9651	15	26	system	system	NOUN
fbem-9651	15	27	on	on	ADP
fbem-9651	15	28	this	this	DET
fbem-9651	15	29	basis	basis	NOUN
fbem-9651	15	30	is	be	AUX
fbem-9651	15	31	the	the	DET
fbem-9651	15	32	inevitable	inevitable	ADJ
fbem-9651	15	33	trend	trend	NOUN
fbem-9651	15	34	for	for	ADP
fbem-9651	15	35	the	the	DET
fbem-9651	15	36	development	development	NOUN
fbem-9651	15	37	of	of	ADP
fbem-9651	15	38	enterprise	enterprise	NOUN
fbem-9651	15	39	financial	financial	ADJ
fbem-9651	15	40	management	management	NOUN
fbem-9651	15	41	.	.	PUNCT
fbem-9651	16	1	dong	dong	PROPN
fbem-9651	16	2	haibin	haibin	PROPN
fbem-9651	16	3	(	(	PUNCT
fbem-9651	16	4	2023	2023	NUM
fbem-9651	16	5	)	)	PUNCT
fbem-9651	16	6	proposed	propose	VERB
fbem-9651	16	7	that	that	SCONJ
fbem-9651	16	8	in	in	ADP
fbem-9651	16	9	order	order	NOUN
fbem-9651	16	10	to	to	PART
fbem-9651	16	11	keep	keep	VERB
fbem-9651	16	12	up	up	ADP
fbem-9651	16	13	with	with	ADP
fbem-9651	16	14	the	the	DET
fbem-9651	16	15	development	development	NOUN
fbem-9651	16	16	of	of	ADP
fbem-9651	16	17	the	the	DET
fbem-9651	16	18	times	time	NOUN
fbem-9651	16	19	and	and	CCONJ
fbem-9651	16	20	keep	keep	VERB
fbem-9651	16	21	pace	pace	NOUN
fbem-9651	16	22	with	with	ADP
fbem-9651	16	23	the	the	DET
fbem-9651	16	24	times	time	NOUN
fbem-9651	16	25	,	,	PUNCT
fbem-9651	16	26	enterprises	enterprise	NOUN
fbem-9651	16	27	should	should	AUX
fbem-9651	16	28	take	take	VERB
fbem-9651	16	29	effective	effective	ADJ
fbem-9651	16	30	measures	measure	NOUN
fbem-9651	16	31	to	to	PART
fbem-9651	16	32	actively	actively	ADV
fbem-9651	16	33	promote	promote	VERB
fbem-9651	16	34	the	the	DET
fbem-9651	16	35	better	well	ADJ
fbem-9651	16	36	integration	integration	NOUN
fbem-9651	16	37	of	of	ADP
fbem-9651	16	38	financial	financial	ADJ
fbem-9651	16	39	accounting	accounting	NOUN
fbem-9651	16	40	and	and	CCONJ
fbem-9651	16	41	management	management	NOUN
fbem-9651	16	42	accounting	accounting	NOUN
fbem-9651	16	43	.	.	PUNCT
fbem-9651	17	1	it	it	PRON
fbem-9651	17	2	can	can	AUX
fbem-9651	17	3	be	be	AUX
fbem-9651	17	4	seen	see	VERB
fbem-9651	17	5	that	that	SCONJ
fbem-9651	17	6	the	the	DET
fbem-9651	17	7	integration	integration	NOUN
fbem-9651	17	8	of	of	ADP
fbem-9651	17	9	financial	financial	ADJ
fbem-9651	17	10	accounting	accounting	NOUN
fbem-9651	17	11	and	and	CCONJ
fbem-9651	17	12	management	management	NOUN
fbem-9651	17	13	accounting	accounting	NOUN
fbem-9651	17	14	can	can	AUX
fbem-9651	17	15	effectively	effectively	ADV
fbem-9651	17	16	solve	solve	VERB
fbem-9651	17	17	the	the	DET
fbem-9651	17	18	difficulties	difficulty	NOUN
fbem-9651	17	19	and	and	CCONJ
fbem-9651	17	20	problems	problem	NOUN
fbem-9651	17	21	encountered	encounter	VERB
fbem-9651	17	22	in	in	ADP
fbem-9651	17	23	the	the	DET
fbem-9651	17	24	practice	practice	NOUN
fbem-9651	17	25	and	and	CCONJ
fbem-9651	17	26	management	management	NOUN
fbem-9651	17	27	of	of	ADP
fbem-9651	17	28	enterprise	enterprise	NOUN
fbem-9651	17	29	accounting	accounting	NOUN
fbem-9651	17	30	.	.	PUNCT
fbem-9651	18	1	based	base	VERB
fbem-9651	18	2	on	on	ADP
fbem-9651	18	3	this	this	PRON
fbem-9651	18	4	,	,	PUNCT
fbem-9651	18	5	on	on	ADP
fbem-9651	18	6	the	the	DET
fbem-9651	18	7	basis	basis	NOUN
fbem-9651	18	8	of	of	ADP
fbem-9651	18	9	defining	define	VERB
fbem-9651	18	10	the	the	DET
fbem-9651	18	11	concepts	concept	NOUN
fbem-9651	18	12	of	of	ADP
fbem-9651	18	13	financial	financial	ADJ
fbem-9651	18	14	accounting	accounting	NOUN
fbem-9651	18	15	and	and	CCONJ
fbem-9651	18	16	management	management	NOUN
fbem-9651	18	17	accounting	accounting	NOUN
fbem-9651	18	18	,	,	PUNCT
fbem-9651	18	19	this	this	DET
fbem-9651	18	20	paper	paper	NOUN
fbem-9651	18	21	analyzes	analyze	VERB
fbem-9651	18	22	the	the	DET
fbem-9651	18	23	necessity	necessity	NOUN
fbem-9651	18	24	of	of	ADP
fbem-9651	18	25	their	their	PRON
fbem-9651	18	26	integrated	integrate	VERB
fbem-9651	18	27	development	development	NOUN
fbem-9651	18	28	,	,	PUNCT
fbem-9651	18	29	and	and	CCONJ
fbem-9651	18	30	puts	put	VERB
fbem-9651	18	31	forward	forward	ADV
fbem-9651	18	32	the	the	DET
fbem-9651	18	33	practical	practical	ADJ
fbem-9651	18	34	countermeasures	countermeasure	NOUN
fbem-9651	18	35	of	of	ADP
fbem-9651	18	36	their	their	PRON
fbem-9651	18	37	integrated	integrate	VERB
fbem-9651	18	38	development	development	NOUN
fbem-9651	18	39	from	from	ADP
fbem-9651	18	40	many	many	ADJ
fbem-9651	18	41	aspects	aspect	NOUN
fbem-9651	18	42	through	through	ADP
fbem-9651	18	43	the	the	DET
fbem-9651	18	44	analysis	analysis	NOUN
fbem-9651	18	45	of	of	ADP
fbem-9651	18	46	the	the	DET
fbem-9651	18	47	development	development	NOUN
fbem-9651	18	48	mode	mode	NOUN
fbem-9651	18	49	.	.	PUNCT
fbem-9651	19	1	2	2	X
fbem-9651	19	2	.	.	X
fbem-9651	19	3	the	the	DET
fbem-9651	19	4	necessity	necessity	NOUN
fbem-9651	19	5	of	of	ADP
fbem-9651	19	6	the	the	DET
fbem-9651	19	7	integration	integration	NOUN
fbem-9651	19	8	of	of	ADP
fbem-9651	19	9	financial	financial	ADJ
fbem-9651	19	10	accounting	accounting	NOUN
fbem-9651	19	11	and	and	CCONJ
fbem-9651	19	12	management	management	NOUN
fbem-9651	19	13	accounting	accounting	NOUN
fbem-9651	19	14	(	(	PUNCT
fbem-9651	19	15	1	1	NUM
fbem-9651	19	16	)	)	PUNCT
fbem-9651	19	17	realistic	realistic	ADJ
fbem-9651	19	18	needs	need	NOUN
fbem-9651	19	19	:	:	PUNCT
fbem-9651	19	20	conform	conform	VERB
fbem-9651	19	21	to	to	ADP
fbem-9651	19	22	the	the	DET
fbem-9651	19	23	development	development	NOUN
fbem-9651	19	24	of	of	ADP
fbem-9651	19	25	the	the	DET
fbem-9651	19	26	times	time	NOUN
fbem-9651	19	27	with	with	ADP
fbem-9651	19	28	the	the	DET
fbem-9651	19	29	development	development	NOUN
fbem-9651	19	30	of	of	ADP
fbem-9651	19	31	science	science	NOUN
fbem-9651	19	32	and	and	CCONJ
fbem-9651	19	33	technology	technology	NOUN
fbem-9651	19	34	,	,	PUNCT
fbem-9651	19	35	the	the	DET
fbem-9651	19	36	internet	internet	NOUN
fbem-9651	19	37	,	,	PUNCT
fbem-9651	19	38	big	big	ADJ
fbem-9651	19	39	data	datum	NOUN
fbem-9651	19	40	,	,	PUNCT
fbem-9651	19	41	cloud	cloud	NOUN
fbem-9651	19	42	accounting	accounting	NOUN
fbem-9651	19	43	and	and	CCONJ
fbem-9651	19	44	other	other	ADJ
fbem-9651	19	45	information	information	NOUN
fbem-9651	19	46	technologies	technology	NOUN
fbem-9651	19	47	have	have	AUX
fbem-9651	19	48	been	be	AUX
fbem-9651	19	49	widely	widely	ADV
fbem-9651	19	50	used	use	VERB
fbem-9651	19	51	,	,	PUNCT
fbem-9651	19	52	which	which	PRON
fbem-9651	19	53	has	have	AUX
fbem-9651	19	54	brought	bring	VERB
fbem-9651	19	55	great	great	ADJ
fbem-9651	19	56	changes	change	NOUN
fbem-9651	19	57	to	to	ADP
fbem-9651	19	58	the	the	DET
fbem-9651	19	59	work	work	NOUN
fbem-9651	19	60	of	of	ADP
fbem-9651	19	61	the	the	DET
fbem-9651	19	62	accounting	accounting	NOUN
fbem-9651	19	63	industry	industry	NOUN
fbem-9651	19	64	,	,	PUNCT
fbem-9651	19	65	and	and	CCONJ
fbem-9651	19	66	an	an	DET
fbem-9651	19	67	unprecedented	unprecedented	ADJ
fbem-9651	19	68	change	change	NOUN
fbem-9651	19	69	has	have	AUX
fbem-9651	19	70	occurred	occur	VERB
fbem-9651	19	71	.	.	PUNCT
fbem-9651	20	1	financial	financial	ADJ
fbem-9651	20	2	robots	robot	NOUN
fbem-9651	20	3	will	will	AUX
fbem-9651	20	4	also	also	ADV
fbem-9651	20	5	replace	replace	VERB
fbem-9651	20	6	the	the	DET
fbem-9651	20	7	work	work	NOUN
fbem-9651	20	8	of	of	ADP
fbem-9651	20	9	basic	basic	ADJ
fbem-9651	20	10	financial	financial	ADJ
fbem-9651	20	11	accounting	accounting	NOUN
fbem-9651	20	12	workers	worker	NOUN
fbem-9651	20	13	.	.	PUNCT
fbem-9651	21	1	in	in	ADP
fbem-9651	21	2	order	order	NOUN
fbem-9651	21	3	to	to	PART
fbem-9651	21	4	actively	actively	ADV
fbem-9651	21	5	respond	respond	VERB
fbem-9651	21	6	to	to	ADP
fbem-9651	21	7	the	the	DET
fbem-9651	21	8	complex	complex	ADJ
fbem-9651	21	9	and	and	CCONJ
fbem-9651	21	10	changing	change	VERB
fbem-9651	21	11	market	market	NOUN
fbem-9651	21	12	environment	environment	NOUN
fbem-9651	21	13	,	,	PUNCT
fbem-9651	21	14	enterprises	enterprise	NOUN
fbem-9651	21	15	need	need	VERB
fbem-9651	21	16	to	to	PART
fbem-9651	21	17	reasonably	reasonably	ADV
fbem-9651	21	18	adjust	adjust	VERB
fbem-9651	21	19	their	their	PRON
fbem-9651	21	20	internal	internal	ADJ
fbem-9651	21	21	management	management	NOUN
fbem-9651	21	22	methods	method	NOUN
fbem-9651	21	23	in	in	ADP
fbem-9651	21	24	light	light	NOUN
fbem-9651	21	25	of	of	ADP
fbem-9651	21	26	the	the	DET
fbem-9651	21	27	actual	actual	ADJ
fbem-9651	21	28	development	development	NOUN
fbem-9651	21	29	situation	situation	NOUN
fbem-9651	21	30	and	and	CCONJ
fbem-9651	21	31	operational	operational	ADJ
fbem-9651	21	32	needs	need	NOUN
fbem-9651	21	33	,	,	PUNCT
fbem-9651	21	34	so	so	SCONJ
fbem-9651	21	35	as	as	SCONJ
fbem-9651	21	36	to	to	PART
fbem-9651	21	37	ensure	ensure	VERB
fbem-9651	21	38	that	that	SCONJ
fbem-9651	21	39	financial	financial	ADJ
fbem-9651	21	40	work	work	NOUN
fbem-9651	21	41	can	can	AUX
fbem-9651	21	42	be	be	AUX
fbem-9651	21	43	carried	carry	VERB
fbem-9651	21	44	out	out	ADP
fbem-9651	21	45	in	in	ADP
fbem-9651	21	46	an	an	DET
fbem-9651	21	47	orderly	orderly	ADJ
fbem-9651	21	48	manner	manner	NOUN
fbem-9651	21	49	and	and	CCONJ
fbem-9651	21	50	achieve	achieve	VERB
fbem-9651	21	51	corporate	corporate	ADJ
fbem-9651	21	52	development	development	NOUN
fbem-9651	21	53	goals	goal	NOUN
fbem-9651	21	54	.	.	PUNCT
fbem-9651	22	1	in	in	ADP
fbem-9651	22	2	the	the	DET
fbem-9651	22	3	case	case	NOUN
fbem-9651	22	4	of	of	ADP
fbem-9651	22	5	continuous	continuous	ADJ
fbem-9651	22	6	development	development	NOUN
fbem-9651	22	7	of	of	ADP
fbem-9651	22	8	information	information	NOUN
fbem-9651	22	9	technology	technology	NOUN
fbem-9651	22	10	,	,	PUNCT
fbem-9651	22	11	181	181	NUM
fbem-9651	22	12	advanced	advanced	ADJ
fbem-9651	22	13	information	information	NOUN
fbem-9651	22	14	management	management	NOUN
fbem-9651	22	15	technology	technology	NOUN
fbem-9651	22	16	is	be	AUX
fbem-9651	22	17	gradually	gradually	ADV
fbem-9651	22	18	integrated	integrate	VERB
fbem-9651	22	19	into	into	ADP
fbem-9651	22	20	the	the	DET
fbem-9651	22	21	financial	financial	ADJ
fbem-9651	22	22	management	management	NOUN
fbem-9651	22	23	of	of	ADP
fbem-9651	22	24	enterprises	enterprise	NOUN
fbem-9651	22	25	.	.	PUNCT
fbem-9651	23	1	the	the	DET
fbem-9651	23	2	previous	previous	ADJ
fbem-9651	23	3	financial	financial	ADJ
fbem-9651	23	4	management	management	NOUN
fbem-9651	23	5	work	work	NOUN
fbem-9651	23	6	can	can	AUX
fbem-9651	23	7	no	no	ADV
fbem-9651	23	8	longer	long	ADV
fbem-9651	23	9	meet	meet	VERB
fbem-9651	23	10	the	the	DET
fbem-9651	23	11	development	development	NOUN
fbem-9651	23	12	needs	need	NOUN
fbem-9651	23	13	of	of	ADP
fbem-9651	23	14	the	the	DET
fbem-9651	23	15	company	company	NOUN
fbem-9651	23	16	at	at	ADP
fbem-9651	23	17	this	this	DET
fbem-9651	23	18	stage	stage	NOUN
fbem-9651	23	19	.	.	PUNCT
fbem-9651	24	1	the	the	DET
fbem-9651	24	2	organic	organic	ADJ
fbem-9651	24	3	combination	combination	NOUN
fbem-9651	24	4	of	of	ADP
fbem-9651	24	5	financial	financial	ADJ
fbem-9651	24	6	accounting	accounting	NOUN
fbem-9651	24	7	and	and	CCONJ
fbem-9651	24	8	management	management	NOUN
fbem-9651	24	9	accounting	accounting	NOUN
fbem-9651	24	10	is	be	AUX
fbem-9651	24	11	more	more	ADV
fbem-9651	24	12	in	in	ADP
fbem-9651	24	13	line	line	NOUN
fbem-9651	24	14	with	with	ADP
fbem-9651	24	15	the	the	DET
fbem-9651	24	16	development	development	NOUN
fbem-9651	24	17	needs	need	NOUN
fbem-9651	24	18	of	of	ADP
fbem-9651	24	19	enterprises	enterprise	NOUN
fbem-9651	24	20	at	at	ADP
fbem-9651	24	21	this	this	DET
fbem-9651	24	22	stage	stage	NOUN
fbem-9651	24	23	.	.	PUNCT
fbem-9651	25	1	in	in	ADP
fbem-9651	25	2	addition	addition	NOUN
fbem-9651	25	3	,	,	PUNCT
fbem-9651	25	4	in	in	ADP
fbem-9651	25	5	the	the	DET
fbem-9651	25	6	face	face	NOUN
fbem-9651	25	7	of	of	ADP
fbem-9651	25	8	the	the	DET
fbem-9651	25	9	new	new	ADJ
fbem-9651	25	10	situation	situation	NOUN
fbem-9651	25	11	of	of	ADP
fbem-9651	25	12	economic	economic	ADJ
fbem-9651	25	13	development	development	NOUN
fbem-9651	25	14	,	,	PUNCT
fbem-9651	25	15	if	if	SCONJ
fbem-9651	25	16	enterprises	enterprise	NOUN
fbem-9651	25	17	want	want	VERB
fbem-9651	25	18	to	to	PART
fbem-9651	25	19	stand	stand	VERB
fbem-9651	25	20	in	in	ADP
fbem-9651	25	21	the	the	DET
fbem-9651	25	22	fierce	fierce	ADJ
fbem-9651	25	23	competition	competition	NOUN
fbem-9651	25	24	,	,	PUNCT
fbem-9651	25	25	they	they	PRON
fbem-9651	25	26	must	must	AUX
fbem-9651	25	27	put	put	VERB
fbem-9651	25	28	the	the	DET
fbem-9651	25	29	center	center	NOUN
fbem-9651	25	30	of	of	ADP
fbem-9651	25	31	development	development	NOUN
fbem-9651	25	32	on	on	ADP
fbem-9651	25	33	"	"	PUNCT
fbem-9651	25	34	talents	talent	NOUN
fbem-9651	25	35	"	"	PUNCT
fbem-9651	25	36	.	.	PUNCT
fbem-9651	26	1	financial	financial	ADJ
fbem-9651	26	2	accounting	accounting	NOUN
fbem-9651	26	3	and	and	CCONJ
fbem-9651	26	4	management	management	NOUN
fbem-9651	26	5	accounting	accounting	NOUN
fbem-9651	26	6	are	be	AUX
fbem-9651	26	7	crucial	crucial	ADJ
fbem-9651	26	8	in	in	ADP
fbem-9651	26	9	the	the	DET
fbem-9651	26	10	development	development	NOUN
fbem-9651	26	11	of	of	ADP
fbem-9651	26	12	enterprises	enterprise	NOUN
fbem-9651	26	13	.	.	PUNCT
fbem-9651	27	1	high	high	ADJ
fbem-9651	27	2	-	-	PUNCT
fbem-9651	27	3	quality	quality	NOUN
fbem-9651	27	4	and	and	CCONJ
fbem-9651	27	5	high	high	ADJ
fbem-9651	27	6	-	-	PUNCT
fbem-9651	27	7	level	level	NOUN
fbem-9651	27	8	accounting	accounting	NOUN
fbem-9651	27	9	talents	talent	NOUN
fbem-9651	27	10	can	can	AUX
fbem-9651	27	11	improve	improve	VERB
fbem-9651	27	12	the	the	DET
fbem-9651	27	13	quality	quality	NOUN
fbem-9651	27	14	of	of	ADP
fbem-9651	27	15	financial	financial	ADJ
fbem-9651	27	16	management	management	NOUN
fbem-9651	27	17	of	of	ADP
fbem-9651	27	18	enterprises	enterprise	NOUN
fbem-9651	27	19	,	,	PUNCT
fbem-9651	27	20	and	and	CCONJ
fbem-9651	27	21	the	the	DET
fbem-9651	27	22	integration	integration	NOUN
fbem-9651	27	23	of	of	ADP
fbem-9651	27	24	the	the	DET
fbem-9651	27	25	two	two	NUM
fbem-9651	27	26	can	can	AUX
fbem-9651	27	27	effectively	effectively	ADV
fbem-9651	27	28	save	save	VERB
fbem-9651	27	29	human	human	ADJ
fbem-9651	27	30	resources	resource	NOUN
fbem-9651	27	31	.	.	PUNCT
fbem-9651	28	1	at	at	ADP
fbem-9651	28	2	the	the	DET
fbem-9651	28	3	same	same	ADJ
fbem-9651	28	4	time	time	NOUN
fbem-9651	28	5	,	,	PUNCT
fbem-9651	28	6	it	it	PRON
fbem-9651	28	7	also	also	ADV
fbem-9651	28	8	meets	meet	VERB
fbem-9651	28	9	the	the	DET
fbem-9651	28	10	needs	need	NOUN
fbem-9651	28	11	of	of	ADP
fbem-9651	28	12	enterprise	enterprise	NOUN
fbem-9651	28	13	development	development	NOUN
fbem-9651	28	14	under	under	ADP
fbem-9651	28	15	the	the	DET
fbem-9651	28	16	new	new	ADJ
fbem-9651	28	17	situation	situation	NOUN
fbem-9651	28	18	.	.	PUNCT
fbem-9651	29	1	(	(	PUNCT
fbem-9651	29	2	2	2	X
fbem-9651	29	3	)	)	PUNCT
fbem-9651	29	4	practical	practical	ADJ
fbem-9651	29	5	basis	basis	NOUN
fbem-9651	29	6	:	:	PUNCT
fbem-9651	29	7	service	service	NOUN
fbem-9651	29	8	and	and	CCONJ
fbem-9651	29	9	development	development	NOUN
fbem-9651	29	10	of	of	ADP
fbem-9651	29	11	long	long	ADJ
fbem-9651	29	12	-	-	PUNCT
fbem-9651	29	13	term	term	NOUN
fbem-9651	29	14	interests	interest	NOUN
fbem-9651	29	15	of	of	ADP
fbem-9651	29	16	enterprises	enterprise	NOUN
fbem-9651	29	17	the	the	DET
fbem-9651	29	18	integrated	integrate	VERB
fbem-9651	29	19	development	development	NOUN
fbem-9651	29	20	of	of	ADP
fbem-9651	29	21	financial	financial	ADJ
fbem-9651	29	22	accounting	accounting	NOUN
fbem-9651	29	23	and	and	CCONJ
fbem-9651	29	24	management	management	NOUN
fbem-9651	29	25	accounting	accounting	NOUN
fbem-9651	29	26	has	have	VERB
fbem-9651	29	27	certain	certain	ADJ
fbem-9651	29	28	advantages	advantage	NOUN
fbem-9651	29	29	and	and	CCONJ
fbem-9651	29	30	characteristics	characteristic	NOUN
fbem-9651	29	31	,	,	PUNCT
fbem-9651	29	32	that	that	ADV
fbem-9651	29	33	is	is	ADV
fbem-9651	29	34	,	,	PUNCT
fbem-9651	29	35	the	the	DET
fbem-9651	29	36	effective	effective	ADJ
fbem-9651	29	37	integration	integration	NOUN
fbem-9651	29	38	of	of	ADP
fbem-9651	29	39	the	the	DET
fbem-9651	29	40	two	two	NUM
fbem-9651	29	41	can	can	AUX
fbem-9651	29	42	actively	actively	ADV
fbem-9651	29	43	participate	participate	VERB
fbem-9651	29	44	in	in	ADP
fbem-9651	29	45	enterprise	enterprise	NOUN
fbem-9651	29	46	management	management	NOUN
fbem-9651	29	47	.	.	PUNCT
fbem-9651	30	1	in	in	ADP
fbem-9651	30	2	other	other	ADJ
fbem-9651	30	3	words	word	NOUN
fbem-9651	30	4	,	,	PUNCT
fbem-9651	30	5	in	in	ADP
fbem-9651	30	6	the	the	DET
fbem-9651	30	7	process	process	NOUN
fbem-9651	30	8	of	of	ADP
fbem-9651	30	9	enterprise	enterprise	NOUN
fbem-9651	30	10	development	development	NOUN
fbem-9651	30	11	,	,	PUNCT
fbem-9651	30	12	on	on	ADP
fbem-9651	30	13	the	the	DET
fbem-9651	30	14	one	one	NUM
fbem-9651	30	15	hand	hand	NOUN
fbem-9651	30	16	,	,	PUNCT
fbem-9651	30	17	through	through	ADP
fbem-9651	30	18	the	the	DET
fbem-9651	30	19	information	information	NOUN
fbem-9651	30	20	advantages	advantage	NOUN
fbem-9651	30	21	of	of	ADP
fbem-9651	30	22	financial	financial	ADJ
fbem-9651	30	23	statistics	statistic	NOUN
fbem-9651	30	24	data	datum	NOUN
fbem-9651	30	25	,	,	PUNCT
fbem-9651	30	26	it	it	PRON
fbem-9651	30	27	can	can	AUX
fbem-9651	30	28	make	make	VERB
fbem-9651	30	29	correct	correct	ADJ
fbem-9651	30	30	adjustments	adjustment	NOUN
fbem-9651	30	31	to	to	ADP
fbem-9651	30	32	various	various	ADJ
fbem-9651	30	33	activities	activity	NOUN
fbem-9651	30	34	of	of	ADP
fbem-9651	30	35	enterprises	enterprise	NOUN
fbem-9651	30	36	,	,	PUNCT
fbem-9651	30	37	and	and	CCONJ
fbem-9651	30	38	thus	thus	ADV
fbem-9651	30	39	play	play	VERB
fbem-9651	30	40	a	a	DET
fbem-9651	30	41	positive	positive	ADJ
fbem-9651	30	42	role	role	NOUN
fbem-9651	30	43	in	in	ADP
fbem-9651	30	44	guiding	guide	VERB
fbem-9651	30	45	the	the	DET
fbem-9651	30	46	business	business	NOUN
fbem-9651	30	47	activities	activity	NOUN
fbem-9651	30	48	of	of	ADP
fbem-9651	30	49	enterprises	enterprise	NOUN
fbem-9651	30	50	.	.	PUNCT
fbem-9651	31	1	therefore	therefore	ADV
fbem-9651	31	2	,	,	PUNCT
fbem-9651	31	3	the	the	DET
fbem-9651	31	4	integration	integration	NOUN
fbem-9651	31	5	of	of	ADP
fbem-9651	31	6	the	the	DET
fbem-9651	31	7	two	two	NUM
fbem-9651	31	8	forms	form	NOUN
fbem-9651	31	9	of	of	ADP
fbem-9651	31	10	accounting	accounting	NOUN
fbem-9651	31	11	development	development	NOUN
fbem-9651	31	12	,	,	PUNCT
fbem-9651	31	13	not	not	PART
fbem-9651	31	14	focusing	focus	VERB
fbem-9651	31	15	on	on	ADP
fbem-9651	31	16	the	the	DET
fbem-9651	31	17	current	current	ADJ
fbem-9651	31	18	short	short	ADJ
fbem-9651	31	19	-	-	PUNCT
fbem-9651	31	20	sighted	sighted	ADJ
fbem-9651	31	21	behavior	behavior	NOUN
fbem-9651	31	22	,	,	PUNCT
fbem-9651	31	23	but	but	CCONJ
fbem-9651	31	24	looking	look	VERB
fbem-9651	31	25	to	to	ADP
fbem-9651	31	26	the	the	DET
fbem-9651	31	27	future	future	NOUN
fbem-9651	31	28	,	,	PUNCT
fbem-9651	31	29	for	for	ADP
fbem-9651	31	30	the	the	DET
fbem-9651	31	31	future	future	ADJ
fbem-9651	31	32	good	good	ADJ
fbem-9651	31	33	and	and	CCONJ
fbem-9651	31	34	rapid	rapid	ADJ
fbem-9651	31	35	development	development	NOUN
fbem-9651	31	36	of	of	ADP
fbem-9651	31	37	the	the	DET
fbem-9651	31	38	enterprise	enterprise	NOUN
fbem-9651	31	39	has	have	AUX
fbem-9651	31	40	played	play	VERB
fbem-9651	31	41	a	a	DET
fbem-9651	31	42	vital	vital	ADJ
fbem-9651	31	43	role	role	NOUN
fbem-9651	31	44	in	in	ADP
fbem-9651	31	45	promoting	promote	VERB
fbem-9651	31	46	.	.	PUNCT
fbem-9651	32	1	on	on	ADP
fbem-9651	32	2	the	the	DET
fbem-9651	32	3	other	other	ADJ
fbem-9651	32	4	hand	hand	NOUN
fbem-9651	32	5	,	,	PUNCT
fbem-9651	32	6	through	through	ADP
fbem-9651	32	7	the	the	DET
fbem-9651	32	8	data	data	NOUN
fbem-9651	32	9	processing	processing	NOUN
fbem-9651	32	10	ability	ability	NOUN
fbem-9651	32	11	of	of	ADP
fbem-9651	32	12	management	management	NOUN
fbem-9651	32	13	accounting	accounting	NOUN
fbem-9651	32	14	,	,	PUNCT
fbem-9651	32	15	the	the	DET
fbem-9651	32	16	amount	amount	NOUN
fbem-9651	32	17	of	of	ADP
fbem-9651	32	18	information	information	NOUN
fbem-9651	32	19	can	can	AUX
fbem-9651	32	20	be	be	AUX
fbem-9651	32	21	improved	improve	VERB
fbem-9651	32	22	,	,	PUNCT
fbem-9651	32	23	and	and	CCONJ
fbem-9651	32	24	the	the	DET
fbem-9651	32	25	obtained	obtain	VERB
fbem-9651	32	26	data	datum	NOUN
fbem-9651	32	27	can	can	AUX
fbem-9651	32	28	be	be	AUX
fbem-9651	32	29	counted	count	VERB
fbem-9651	32	30	and	and	CCONJ
fbem-9651	32	31	predicted	predict	VERB
fbem-9651	32	32	,	,	PUNCT
fbem-9651	32	33	so	so	SCONJ
fbem-9651	32	34	that	that	SCONJ
fbem-9651	32	35	the	the	DET
fbem-9651	32	36	management	management	NOUN
fbem-9651	32	37	information	information	NOUN
fbem-9651	32	38	of	of	ADP
fbem-9651	32	39	enterprises	enterprise	NOUN
fbem-9651	32	40	can	can	AUX
fbem-9651	32	41	be	be	AUX
fbem-9651	32	42	shared	share	VERB
fbem-9651	32	43	,	,	PUNCT
fbem-9651	32	44	so	so	SCONJ
fbem-9651	32	45	that	that	SCONJ
fbem-9651	32	46	managers	manager	NOUN
fbem-9651	32	47	can	can	AUX
fbem-9651	32	48	have	have	VERB
fbem-9651	32	49	a	a	DET
fbem-9651	32	50	relatively	relatively	ADV
fbem-9651	32	51	complete	complete	ADJ
fbem-9651	32	52	understanding	understanding	NOUN
fbem-9651	32	53	of	of	ADP
fbem-9651	32	54	the	the	DET
fbem-9651	32	55	overall	overall	ADJ
fbem-9651	32	56	information	information	NOUN
fbem-9651	32	57	of	of	ADP
fbem-9651	32	58	enterprises	enterprise	NOUN
fbem-9651	32	59	and	and	CCONJ
fbem-9651	32	60	grasp	grasp	VERB
fbem-9651	32	61	the	the	DET
fbem-9651	32	62	financial	financial	ADJ
fbem-9651	32	63	information	information	NOUN
fbem-9651	32	64	in	in	ADP
fbem-9651	32	65	real	real	ADJ
fbem-9651	32	66	time	time	NOUN
fbem-9651	32	67	.	.	PUNCT
fbem-9651	33	1	3	3	X
fbem-9651	33	2	.	.	X
fbem-9651	33	3	analysis	analysis	NOUN
fbem-9651	33	4	of	of	ADP
fbem-9651	33	5	integrated	integrate	VERB
fbem-9651	33	6	development	development	NOUN
fbem-9651	33	7	mode	mode	NOUN
fbem-9651	33	8	of	of	ADP
fbem-9651	33	9	financial	financial	ADJ
fbem-9651	33	10	accounting	accounting	NOUN
fbem-9651	33	11	and	and	CCONJ
fbem-9651	33	12	management	management	NOUN
fbem-9651	33	13	accounting	accounting	NOUN
fbem-9651	33	14	(	(	PUNCT
fbem-9651	33	15	1	1	NUM
fbem-9651	33	16	)	)	PUNCT
fbem-9651	33	17	target	target	NOUN
fbem-9651	33	18	positioning	positioning	NOUN
fbem-9651	33	19	at	at	ADP
fbem-9651	33	20	this	this	DET
fbem-9651	33	21	stage	stage	NOUN
fbem-9651	33	22	,	,	PUNCT
fbem-9651	33	23	human	human	ADJ
fbem-9651	33	24	society	society	NOUN
fbem-9651	33	25	is	be	AUX
fbem-9651	33	26	moving	move	VERB
fbem-9651	33	27	towards	towards	ADP
fbem-9651	33	28	the	the	DET
fbem-9651	33	29	era	era	NOUN
fbem-9651	33	30	of	of	ADP
fbem-9651	33	31	digital	digital	ADJ
fbem-9651	33	32	economy	economy	NOUN
fbem-9651	33	33	,	,	PUNCT
fbem-9651	33	34	and	and	CCONJ
fbem-9651	33	35	profound	profound	ADJ
fbem-9651	33	36	changes	change	NOUN
fbem-9651	33	37	have	have	AUX
fbem-9651	33	38	taken	take	VERB
fbem-9651	33	39	place	place	NOUN
fbem-9651	33	40	in	in	ADP
fbem-9651	33	41	the	the	DET
fbem-9651	33	42	mode	mode	NOUN
fbem-9651	33	43	of	of	ADP
fbem-9651	33	44	production	production	NOUN
fbem-9651	33	45	and	and	CCONJ
fbem-9651	33	46	operation	operation	NOUN
fbem-9651	33	47	,	,	PUNCT
fbem-9651	33	48	organizational	organizational	ADJ
fbem-9651	33	49	management	management	NOUN
fbem-9651	33	50	mode	mode	NOUN
fbem-9651	33	51	,	,	PUNCT
fbem-9651	33	52	and	and	CCONJ
fbem-9651	33	53	financial	financial	ADJ
fbem-9651	33	54	and	and	CCONJ
fbem-9651	33	55	financial	financial	ADJ
fbem-9651	33	56	paradigm	paradigm	NOUN
fbem-9651	33	57	.	.	PUNCT
fbem-9651	34	1	however	however	ADV
fbem-9651	34	2	,	,	PUNCT
fbem-9651	34	3	the	the	DET
fbem-9651	34	4	single	single	ADJ
fbem-9651	34	5	development	development	NOUN
fbem-9651	34	6	mode	mode	NOUN
fbem-9651	34	7	of	of	ADP
fbem-9651	34	8	financial	financial	ADJ
fbem-9651	34	9	accounting	accounting	NOUN
fbem-9651	34	10	or	or	CCONJ
fbem-9651	34	11	management	management	NOUN
fbem-9651	34	12	accounting	accounting	NOUN
fbem-9651	34	13	can	can	AUX
fbem-9651	34	14	no	no	ADV
fbem-9651	34	15	longer	long	ADV
fbem-9651	34	16	meet	meet	VERB
fbem-9651	34	17	the	the	DET
fbem-9651	34	18	needs	need	NOUN
fbem-9651	34	19	of	of	ADP
fbem-9651	34	20	enterprise	enterprise	NOUN
fbem-9651	34	21	development	development	NOUN
fbem-9651	34	22	.	.	PUNCT
fbem-9651	35	1	therefore	therefore	ADV
fbem-9651	35	2	,	,	PUNCT
fbem-9651	35	3	we	we	PRON
fbem-9651	35	4	should	should	AUX
fbem-9651	35	5	combine	combine	VERB
fbem-9651	35	6	the	the	DET
fbem-9651	35	7	major	major	NOUN
fbem-9651	35	8	of	of	ADP
fbem-9651	35	9	financial	financial	ADJ
fbem-9651	35	10	accounting	accounting	NOUN
fbem-9651	35	11	and	and	CCONJ
fbem-9651	35	12	management	management	NOUN
fbem-9651	35	13	accounting	accounting	NOUN
fbem-9651	35	14	,	,	PUNCT
fbem-9651	35	15	use	use	VERB
fbem-9651	35	16	new	new	ADJ
fbem-9651	35	17	technology	technology	NOUN
fbem-9651	35	18	,	,	PUNCT
fbem-9651	35	19	new	new	ADJ
fbem-9651	35	20	ideas	idea	NOUN
fbem-9651	35	21	,	,	PUNCT
fbem-9651	35	22	new	new	ADJ
fbem-9651	35	23	paradigm	paradigm	NOUN
fbem-9651	35	24	and	and	CCONJ
fbem-9651	35	25	new	new	ADJ
fbem-9651	35	26	means	mean	NOUN
fbem-9651	35	27	to	to	PART
fbem-9651	35	28	cultivate	cultivate	VERB
fbem-9651	35	29	composite	composite	ADJ
fbem-9651	35	30	accounting	accounting	NOUN
fbem-9651	35	31	talents	talent	NOUN
fbem-9651	35	32	for	for	ADP
fbem-9651	35	33	the	the	DET
fbem-9651	35	34	development	development	NOUN
fbem-9651	35	35	of	of	ADP
fbem-9651	35	36	enterprises	enterprise	NOUN
fbem-9651	35	37	.	.	PUNCT
fbem-9651	36	1	in	in	ADP
fbem-9651	36	2	the	the	DET
fbem-9651	36	3	exploration	exploration	NOUN
fbem-9651	36	4	of	of	ADP
fbem-9651	36	5	the	the	DET
fbem-9651	36	6	integrated	integrate	VERB
fbem-9651	36	7	development	development	NOUN
fbem-9651	36	8	mode	mode	NOUN
fbem-9651	36	9	of	of	ADP
fbem-9651	36	10	the	the	DET
fbem-9651	36	11	two	two	NUM
fbem-9651	36	12	,	,	PUNCT
fbem-9651	36	13	the	the	DET
fbem-9651	36	14	establishment	establishment	NOUN
fbem-9651	36	15	of	of	ADP
fbem-9651	36	16	the	the	DET
fbem-9651	36	17	concept	concept	NOUN
fbem-9651	36	18	of	of	ADP
fbem-9651	36	19	integrated	integrate	VERB
fbem-9651	36	20	development	development	NOUN
fbem-9651	36	21	is	be	AUX
fbem-9651	36	22	the	the	DET
fbem-9651	36	23	basis	basis	NOUN
fbem-9651	36	24	of	of	ADP
fbem-9651	36	25	the	the	DET
fbem-9651	36	26	effective	effective	ADJ
fbem-9651	36	27	integration	integration	NOUN
fbem-9651	36	28	of	of	ADP
fbem-9651	36	29	the	the	DET
fbem-9651	36	30	two	two	NUM
fbem-9651	36	31	,	,	PUNCT
fbem-9651	36	32	and	and	CCONJ
fbem-9651	36	33	strengthening	strengthen	VERB
fbem-9651	36	34	the	the	DET
fbem-9651	36	35	penetration	penetration	NOUN
fbem-9651	36	36	of	of	ADP
fbem-9651	36	37	the	the	DET
fbem-9651	36	38	two	two	NUM
fbem-9651	36	39	in	in	ADP
fbem-9651	36	40	the	the	DET
fbem-9651	36	41	content	content	NOUN
fbem-9651	36	42	is	be	AUX
fbem-9651	36	43	the	the	DET
fbem-9651	36	44	essence	essence	NOUN
fbem-9651	36	45	of	of	ADP
fbem-9651	36	46	the	the	DET
fbem-9651	36	47	integration	integration	NOUN
fbem-9651	36	48	,	,	PUNCT
fbem-9651	36	49	and	and	CCONJ
fbem-9651	36	50	the	the	DET
fbem-9651	36	51	organic	organic	ADJ
fbem-9651	36	52	combination	combination	NOUN
fbem-9651	36	53	of	of	ADP
fbem-9651	36	54	the	the	DET
fbem-9651	36	55	two	two	NUM
fbem-9651	36	56	can	can	AUX
fbem-9651	36	57	create	create	VERB
fbem-9651	36	58	high	high	ADJ
fbem-9651	36	59	-	-	PUNCT
fbem-9651	36	60	quality	quality	NOUN
fbem-9651	36	61	composite	composite	ADJ
fbem-9651	36	62	talents	talent	NOUN
fbem-9651	36	63	to	to	PART
fbem-9651	36	64	adapt	adapt	VERB
fbem-9651	36	65	to	to	ADP
fbem-9651	36	66	the	the	DET
fbem-9651	36	67	new	new	ADJ
fbem-9651	36	68	era	era	NOUN
fbem-9651	36	69	.	.	PUNCT
fbem-9651	37	1	(	(	PUNCT
fbem-9651	37	2	2	2	X
fbem-9651	37	3	)	)	PUNCT
fbem-9651	37	4	platform	platform	NOUN
fbem-9651	37	5	construction	construction	NOUN
fbem-9651	37	6	in	in	ADP
fbem-9651	37	7	the	the	DET
fbem-9651	37	8	process	process	NOUN
fbem-9651	37	9	of	of	ADP
fbem-9651	37	10	integrated	integrate	VERB
fbem-9651	37	11	development	development	NOUN
fbem-9651	37	12	of	of	ADP
fbem-9651	37	13	financial	financial	ADJ
fbem-9651	37	14	accounting	accounting	NOUN
fbem-9651	37	15	and	and	CCONJ
fbem-9651	37	16	management	management	NOUN
fbem-9651	37	17	accounting	accounting	NOUN
fbem-9651	37	18	,	,	PUNCT
fbem-9651	37	19	we	we	PRON
fbem-9651	37	20	should	should	AUX
fbem-9651	37	21	also	also	ADV
fbem-9651	37	22	recognize	recognize	VERB
fbem-9651	37	23	the	the	DET
fbem-9651	37	24	importance	importance	NOUN
fbem-9651	37	25	of	of	ADP
fbem-9651	37	26	information	information	NOUN
fbem-9651	37	27	platform	platform	NOUN
fbem-9651	37	28	construction	construction	NOUN
fbem-9651	37	29	,	,	PUNCT
fbem-9651	37	30	use	use	VERB
fbem-9651	37	31	modern	modern	ADJ
fbem-9651	37	32	information	information	NOUN
fbem-9651	37	33	technology	technology	NOUN
fbem-9651	37	34	means	mean	VERB
fbem-9651	37	35	to	to	PART
fbem-9651	37	36	build	build	VERB
fbem-9651	37	37	an	an	DET
fbem-9651	37	38	information	information	NOUN
fbem-9651	37	39	management	management	NOUN
fbem-9651	37	40	platform	platform	NOUN
fbem-9651	37	41	,	,	PUNCT
fbem-9651	37	42	provide	provide	VERB
fbem-9651	37	43	platform	platform	NOUN
fbem-9651	37	44	support	support	NOUN
fbem-9651	37	45	and	and	CCONJ
fbem-9651	37	46	information	information	NOUN
fbem-9651	37	47	data	datum	NOUN
fbem-9651	37	48	support	support	NOUN
fbem-9651	37	49	for	for	ADP
fbem-9651	37	50	staff	staff	NOUN
fbem-9651	37	51	,	,	PUNCT
fbem-9651	37	52	realize	realize	VERB
fbem-9651	37	53	information	information	NOUN
fbem-9651	37	54	sharing	sharing	NOUN
fbem-9651	37	55	,	,	PUNCT
fbem-9651	37	56	and	and	CCONJ
fbem-9651	37	57	provide	provide	VERB
fbem-9651	37	58	a	a	DET
fbem-9651	37	59	reliable	reliable	ADJ
fbem-9651	37	60	basis	basis	NOUN
fbem-9651	37	61	for	for	SCONJ
fbem-9651	37	62	managers	manager	NOUN
fbem-9651	37	63	to	to	PART
fbem-9651	37	64	make	make	VERB
fbem-9651	37	65	decisions	decision	NOUN
fbem-9651	37	66	.	.	PUNCT
fbem-9651	38	1	first	first	ADV
fbem-9651	38	2	,	,	PUNCT
fbem-9651	38	3	when	when	SCONJ
fbem-9651	38	4	building	build	VERB
fbem-9651	38	5	the	the	DET
fbem-9651	38	6	information	information	NOUN
fbem-9651	38	7	platform	platform	NOUN
fbem-9651	38	8	,	,	PUNCT
fbem-9651	38	9	it	it	PRON
fbem-9651	38	10	is	be	AUX
fbem-9651	38	11	necessary	necessary	ADJ
fbem-9651	38	12	to	to	PART
fbem-9651	38	13	make	make	VERB
fbem-9651	38	14	reasonable	reasonable	ADJ
fbem-9651	38	15	use	use	NOUN
fbem-9651	38	16	of	of	ADP
fbem-9651	38	17	advanced	advanced	ADJ
fbem-9651	38	18	information	information	NOUN
fbem-9651	38	19	technology	technology	NOUN
fbem-9651	38	20	to	to	PART
fbem-9651	38	21	ensure	ensure	VERB
fbem-9651	38	22	that	that	SCONJ
fbem-9651	38	23	the	the	DET
fbem-9651	38	24	platform	platform	NOUN
fbem-9651	38	25	fully	fully	ADV
fbem-9651	38	26	realizes	realize	VERB
fbem-9651	38	27	the	the	DET
fbem-9651	38	28	storage	storage	NOUN
fbem-9651	38	29	of	of	ADP
fbem-9651	38	30	financial	financial	ADJ
fbem-9651	38	31	accounting	accounting	NOUN
fbem-9651	38	32	and	and	CCONJ
fbem-9651	38	33	management	management	NOUN
fbem-9651	38	34	accounting	accounting	NOUN
fbem-9651	38	35	information	information	NOUN
fbem-9651	38	36	,	,	PUNCT
fbem-9651	38	37	provides	provide	VERB
fbem-9651	38	38	information	information	NOUN
fbem-9651	38	39	and	and	CCONJ
fbem-9651	38	40	data	datum	NOUN
fbem-9651	38	41	protection	protection	NOUN
fbem-9651	38	42	for	for	ADP
fbem-9651	38	43	the	the	DET
fbem-9651	38	44	work	work	NOUN
fbem-9651	38	45	implementation	implementation	NOUN
fbem-9651	38	46	of	of	ADP
fbem-9651	38	47	relevant	relevant	ADJ
fbem-9651	38	48	staff	staff	NOUN
fbem-9651	38	49	,	,	PUNCT
fbem-9651	38	50	and	and	CCONJ
fbem-9651	38	51	improves	improve	VERB
fbem-9651	38	52	work	work	NOUN
fbem-9651	38	53	efficiency	efficiency	NOUN
fbem-9651	38	54	.	.	PUNCT
fbem-9651	39	1	second	second	ADJ
fbem-9651	39	2	,	,	PUNCT
fbem-9651	39	3	in	in	ADP
fbem-9651	39	4	the	the	DET
fbem-9651	39	5	construction	construction	NOUN
fbem-9651	39	6	of	of	ADP
fbem-9651	39	7	the	the	DET
fbem-9651	39	8	platform	platform	NOUN
fbem-9651	39	9	,	,	PUNCT
fbem-9651	39	10	strengthen	strengthen	VERB
fbem-9651	39	11	the	the	DET
fbem-9651	39	12	interconnection	interconnection	NOUN
fbem-9651	39	13	with	with	ADP
fbem-9651	39	14	other	other	ADJ
fbem-9651	39	15	information	information	NOUN
fbem-9651	39	16	systems	system	NOUN
fbem-9651	39	17	,	,	PUNCT
fbem-9651	39	18	realize	realize	VERB
fbem-9651	39	19	the	the	DET
fbem-9651	39	20	entry	entry	NOUN
fbem-9651	39	21	of	of	ADP
fbem-9651	39	22	information	information	NOUN
fbem-9651	39	23	data	datum	NOUN
fbem-9651	39	24	at	at	ADP
fbem-9651	39	25	one	one	NUM
fbem-9651	39	26	point	point	NOUN
fbem-9651	39	27	and	and	CCONJ
fbem-9651	39	28	share	share	VERB
fbem-9651	39	29	it	it	PRON
fbem-9651	39	30	everywhere	everywhere	ADV
fbem-9651	39	31	through	through	ADP
fbem-9651	39	32	intelligent	intelligent	ADJ
fbem-9651	39	33	collection	collection	NOUN
fbem-9651	39	34	,	,	PUNCT
fbem-9651	39	35	reduce	reduce	VERB
fbem-9651	39	36	the	the	DET
fbem-9651	39	37	work	work	NOUN
fbem-9651	39	38	intensity	intensity	NOUN
fbem-9651	39	39	of	of	ADP
fbem-9651	39	40	grassroots	grassroots	ADJ
fbem-9651	39	41	operators	operator	NOUN
fbem-9651	39	42	,	,	PUNCT
fbem-9651	39	43	and	and	CCONJ
fbem-9651	39	44	better	well	ADV
fbem-9651	39	45	achieve	achieve	VERB
fbem-9651	39	46	the	the	DET
fbem-9651	39	47	business	business	NOUN
fbem-9651	39	48	goal	goal	NOUN
fbem-9651	39	49	of	of	ADP
fbem-9651	39	50	reducing	reduce	VERB
fbem-9651	39	51	costs	cost	NOUN
fbem-9651	39	52	and	and	CCONJ
fbem-9651	39	53	increasing	increase	VERB
fbem-9651	39	54	efficiency	efficiency	NOUN
fbem-9651	39	55	.	.	PUNCT
fbem-9651	40	1	third	third	ADJ
fbem-9651	40	2	,	,	PUNCT
fbem-9651	40	3	after	after	SCONJ
fbem-9651	40	4	the	the	DET
fbem-9651	40	5	platform	platform	NOUN
fbem-9651	40	6	is	be	AUX
fbem-9651	40	7	built	build	VERB
fbem-9651	40	8	,	,	PUNCT
fbem-9651	40	9	strengthen	strengthen	VERB
fbem-9651	40	10	the	the	DET
fbem-9651	40	11	thought	thought	NOUN
fbem-9651	40	12	guidance	guidance	NOUN
fbem-9651	40	13	of	of	ADP
fbem-9651	40	14	the	the	DET
fbem-9651	40	15	integrated	integrate	VERB
fbem-9651	40	16	development	development	NOUN
fbem-9651	40	17	of	of	ADP
fbem-9651	40	18	financial	financial	ADJ
fbem-9651	40	19	accounting	accounting	NOUN
fbem-9651	40	20	and	and	CCONJ
fbem-9651	40	21	management	management	NOUN
fbem-9651	40	22	accounting	accounting	NOUN
fbem-9651	40	23	according	accord	VERB
fbem-9651	40	24	to	to	ADP
fbem-9651	40	25	accounting	accounting	NOUN
fbem-9651	40	26	standards	standard	NOUN
fbem-9651	40	27	,	,	PUNCT
fbem-9651	40	28	constantly	constantly	ADV
fbem-9651	40	29	improve	improve	VERB
fbem-9651	40	30	the	the	DET
fbem-9651	40	31	platform	platform	NOUN
fbem-9651	40	32	management	management	NOUN
fbem-9651	40	33	standards	standard	NOUN
fbem-9651	40	34	,	,	PUNCT
fbem-9651	40	35	continuously	continuously	ADV
fbem-9651	40	36	optimize	optimize	VERB
fbem-9651	40	37	the	the	DET
fbem-9651	40	38	comprehensive	comprehensive	ADJ
fbem-9651	40	39	benefit	benefit	NOUN
fbem-9651	40	40	evaluation	evaluation	NOUN
fbem-9651	40	41	standards	standard	NOUN
fbem-9651	40	42	after	after	ADP
fbem-9651	40	43	the	the	DET
fbem-9651	40	44	platform	platform	NOUN
fbem-9651	40	45	operation	operation	NOUN
fbem-9651	40	46	,	,	PUNCT
fbem-9651	40	47	regularly	regularly	ADV
fbem-9651	40	48	carry	carry	VERB
fbem-9651	40	49	out	out	ADP
fbem-9651	40	50	benefit	benefit	NOUN
fbem-9651	40	51	analysis	analysis	NOUN
fbem-9651	40	52	,	,	PUNCT
fbem-9651	40	53	and	and	CCONJ
fbem-9651	40	54	truly	truly	ADV
fbem-9651	40	55	realize	realize	VERB
fbem-9651	40	56	intelligent	intelligent	ADJ
fbem-9651	40	57	office	office	NOUN
fbem-9651	40	58	and	and	CCONJ
fbem-9651	40	59	digital	digital	ADJ
fbem-9651	40	60	management	management	NOUN
fbem-9651	40	61	.	.	PUNCT
fbem-9651	41	1	(	(	PUNCT
fbem-9651	41	2	3	3	X
fbem-9651	41	3	)	)	PUNCT
fbem-9651	41	4	content	content	NOUN
fbem-9651	41	5	construction	construction	NOUN
fbem-9651	41	6	both	both	CCONJ
fbem-9651	41	7	financial	financial	ADJ
fbem-9651	41	8	accounting	accounting	NOUN
fbem-9651	41	9	and	and	CCONJ
fbem-9651	41	10	management	management	NOUN
fbem-9651	41	11	accounting	accounting	NOUN
fbem-9651	41	12	belong	belong	VERB
fbem-9651	41	13	to	to	ADP
fbem-9651	41	14	an	an	DET
fbem-9651	41	15	important	important	ADJ
fbem-9651	41	16	work	work	NOUN
fbem-9651	41	17	in	in	ADP
fbem-9651	41	18	the	the	DET
fbem-9651	41	19	operation	operation	NOUN
fbem-9651	41	20	and	and	CCONJ
fbem-9651	41	21	management	management	NOUN
fbem-9651	41	22	of	of	ADP
fbem-9651	41	23	enterprises	enterprise	NOUN
fbem-9651	41	24	.	.	PUNCT
fbem-9651	42	1	based	base	VERB
fbem-9651	42	2	on	on	ADP
fbem-9651	42	3	the	the	DET
fbem-9651	42	4	development	development	NOUN
fbem-9651	42	5	goals	goal	NOUN
fbem-9651	42	6	of	of	ADP
fbem-9651	42	7	enterprises	enterprise	NOUN
fbem-9651	42	8	,	,	PUNCT
fbem-9651	42	9	financial	financial	ADJ
fbem-9651	42	10	accounting	accounting	NOUN
fbem-9651	42	11	and	and	CCONJ
fbem-9651	42	12	management	management	NOUN
fbem-9651	42	13	accounting	accounting	NOUN
fbem-9651	42	14	collect	collect	NOUN
fbem-9651	42	15	,	,	PUNCT
fbem-9651	42	16	process	process	NOUN
fbem-9651	42	17	and	and	CCONJ
fbem-9651	42	18	process	process	VERB
fbem-9651	42	19	the	the	DET
fbem-9651	42	20	information	information	NOUN
fbem-9651	42	21	reflected	reflect	VERB
fbem-9651	42	22	in	in	ADP
fbem-9651	42	23	the	the	DET
fbem-9651	42	24	economic	economic	ADJ
fbem-9651	42	25	activities	activity	NOUN
fbem-9651	42	26	of	of	ADP
fbem-9651	42	27	enterprises	enterprise	NOUN
fbem-9651	42	28	,	,	PUNCT
fbem-9651	42	29	and	and	CCONJ
fbem-9651	42	30	then	then	ADV
fbem-9651	42	31	guide	guide	VERB
fbem-9651	42	32	,	,	PUNCT
fbem-9651	42	33	regulate	regulate	VERB
fbem-9651	42	34	and	and	CCONJ
fbem-9651	42	35	control	control	VERB
fbem-9651	42	36	the	the	DET
fbem-9651	42	37	economic	economic	ADJ
fbem-9651	42	38	activities	activity	NOUN
fbem-9651	42	39	of	of	ADP
fbem-9651	42	40	enterprises	enterprise	NOUN
fbem-9651	42	41	,	,	PUNCT
fbem-9651	42	42	so	so	SCONJ
fbem-9651	42	43	as	as	SCONJ
fbem-9651	42	44	to	to	PART
fbem-9651	42	45	optimize	optimize	VERB
fbem-9651	42	46	the	the	DET
fbem-9651	42	47	business	business	NOUN
fbem-9651	42	48	activities	activity	NOUN
fbem-9651	42	49	of	of	ADP
fbem-9651	42	50	enterprises	enterprise	NOUN
fbem-9651	42	51	to	to	ADP
fbem-9651	42	52	the	the	DET
fbem-9651	42	53	maximum	maximum	ADJ
fbem-9651	42	54	extent	extent	NOUN
fbem-9651	42	55	and	and	CCONJ
fbem-9651	42	56	achieve	achieve	VERB
fbem-9651	42	57	effective	effective	ADJ
fbem-9651	42	58	decision	decision	NOUN
fbem-9651	42	59	-	-	PUNCT
fbem-9651	42	60	making	making	NOUN
fbem-9651	42	61	.	.	PUNCT
fbem-9651	43	1	in	in	ADP
fbem-9651	43	2	the	the	DET
fbem-9651	43	3	process	process	NOUN
fbem-9651	43	4	of	of	ADP
fbem-9651	43	5	their	their	PRON
fbem-9651	43	6	fusion	fusion	NOUN
fbem-9651	43	7	development	development	NOUN
fbem-9651	43	8	,	,	PUNCT
fbem-9651	43	9	this	this	DET
fbem-9651	43	10	paper	paper	NOUN
fbem-9651	43	11	draws	draw	VERB
fbem-9651	43	12	on	on	ADP
fbem-9651	43	13	huang	huang	PROPN
fbem-9651	43	14	manyuan	manyuan	PROPN
fbem-9651	43	15	's	's	PART
fbem-9651	43	16	research	research	NOUN
fbem-9651	43	17	to	to	PART
fbem-9651	43	18	carry	carry	VERB
fbem-9651	43	19	out	out	ADP
fbem-9651	43	20	fusion	fusion	NOUN
fbem-9651	43	21	analysis	analysis	NOUN
fbem-9651	43	22	from	from	ADP
fbem-9651	43	23	three	three	NUM
fbem-9651	43	24	aspects	aspect	NOUN
fbem-9651	43	25	,	,	PUNCT
fbem-9651	43	26	namely	namely	ADV
fbem-9651	43	27	,	,	PUNCT
fbem-9651	43	28	information	information	NOUN
fbem-9651	43	29	input	input	NOUN
fbem-9651	43	30	perspective	perspective	NOUN
fbem-9651	43	31	,	,	PUNCT
fbem-9651	43	32	control	control	NOUN
fbem-9651	43	33	process	process	NOUN
fbem-9651	43	34	perspective	perspective	NOUN
fbem-9651	43	35	and	and	CCONJ
fbem-9651	43	36	achievement	achievement	NOUN
fbem-9651	43	37	expression	expression	NOUN
fbem-9651	43	38	perspective	perspective	NOUN
fbem-9651	43	39	.	.	PUNCT
fbem-9651	44	1	a.	a.	NOUN
fbem-9651	44	2	integration	integration	NOUN
fbem-9651	44	3	of	of	ADP
fbem-9651	44	4	information	information	NOUN
fbem-9651	44	5	input	input	NOUN
fbem-9651	44	6	enterprise	enterprise	NOUN
fbem-9651	44	7	financial	financial	ADJ
fbem-9651	44	8	accounting	accounting	NOUN
fbem-9651	44	9	and	and	CCONJ
fbem-9651	44	10	management	management	NOUN
fbem-9651	44	11	accounting	accounting	NOUN
fbem-9651	44	12	have	have	VERB
fbem-9651	44	13	the	the	DET
fbem-9651	44	14	same	same	ADJ
fbem-9651	44	15	information	information	NOUN
fbem-9651	44	16	source	source	NOUN
fbem-9651	44	17	,	,	PUNCT
fbem-9651	44	18	which	which	PRON
fbem-9651	44	19	is	be	AUX
fbem-9651	44	20	based	base	VERB
fbem-9651	44	21	on	on	ADP
fbem-9651	44	22	the	the	DET
fbem-9651	44	23	events	event	NOUN
fbem-9651	44	24	and	and	CCONJ
fbem-9651	44	25	economic	economic	ADJ
fbem-9651	44	26	transaction	transaction	NOUN
fbem-9651	44	27	data	datum	NOUN
fbem-9651	44	28	that	that	PRON
fbem-9651	44	29	occur	occur	VERB
fbem-9651	44	30	in	in	ADP
fbem-9651	44	31	the	the	DET
fbem-9651	44	32	process	process	NOUN
fbem-9651	44	33	of	of	ADP
fbem-9651	44	34	enterprise	enterprise	NOUN
fbem-9651	44	35	production	production	NOUN
fbem-9651	44	36	and	and	CCONJ
fbem-9651	44	37	operation	operation	NOUN
fbem-9651	44	38	activities	activity	NOUN
fbem-9651	44	39	,	,	PUNCT
fbem-9651	44	40	collect	collect	VERB
fbem-9651	44	41	and	and	CCONJ
fbem-9651	44	42	organize	organize	VERB
fbem-9651	44	43	the	the	DET
fbem-9651	44	44	information	information	NOUN
fbem-9651	44	45	,	,	PUNCT
fbem-9651	44	46	and	and	CCONJ
fbem-9651	44	47	then	then	ADV
fbem-9651	44	48	use	use	VERB
fbem-9651	44	49	specific	specific	ADJ
fbem-9651	44	50	methods	method	NOUN
fbem-9651	44	51	to	to	PART
fbem-9651	44	52	deal	deal	VERB
fbem-9651	44	53	with	with	ADP
fbem-9651	44	54	it	it	PRON
fbem-9651	44	55	.	.	PUNCT
fbem-9651	45	1	from	from	ADP
fbem-9651	45	2	the	the	DET
fbem-9651	45	3	content	content	NOUN
fbem-9651	45	4	point	point	NOUN
fbem-9651	45	5	of	of	ADP
fbem-9651	45	6	view	view	NOUN
fbem-9651	45	7	,	,	PUNCT
fbem-9651	45	8	both	both	PRON
fbem-9651	45	9	are	be	AUX
fbem-9651	45	10	accounting	account	VERB
fbem-9651	45	11	for	for	ADP
fbem-9651	45	12	the	the	DET
fbem-9651	45	13	current	current	ADJ
fbem-9651	45	14	and	and	CCONJ
fbem-9651	45	15	future	future	ADJ
fbem-9651	45	16	capital	capital	NOUN
fbem-9651	45	17	trends	trend	NOUN
fbem-9651	45	18	of	of	ADP
fbem-9651	45	19	the	the	DET
fbem-9651	45	20	enterprise	enterprise	NOUN
fbem-9651	45	21	,	,	PUNCT
fbem-9651	45	22	and	and	CCONJ
fbem-9651	45	23	there	there	PRON
fbem-9651	45	24	is	be	VERB
fbem-9651	45	25	a	a	DET
fbem-9651	45	26	great	great	ADJ
fbem-9651	45	27	overlap	overlap	NOUN
fbem-9651	45	28	in	in	ADP
fbem-9651	45	29	the	the	DET
fbem-9651	45	30	accounting	accounting	NOUN
fbem-9651	45	31	content	content	NOUN
fbem-9651	45	32	,	,	PUNCT
fbem-9651	45	33	that	that	PRON
fbem-9651	45	34	is	be	AUX
fbem-9651	45	35	to	to	PART
fbem-9651	45	36	say	say	VERB
fbem-9651	45	37	,	,	PUNCT
fbem-9651	45	38	the	the	DET
fbem-9651	45	39	work	work	NOUN
fbem-9651	45	40	of	of	ADP
fbem-9651	45	41	the	the	DET
fbem-9651	45	42	two	two	NUM
fbem-9651	45	43	has	have	VERB
fbem-9651	45	44	certain	certain	ADJ
fbem-9651	45	45	similarities	similarity	NOUN
fbem-9651	45	46	.	.	PUNCT
fbem-9651	46	1	in	in	ADP
fbem-9651	46	2	the	the	DET
fbem-9651	46	3	operation	operation	NOUN
fbem-9651	46	4	and	and	CCONJ
fbem-9651	46	5	management	management	NOUN
fbem-9651	46	6	activities	activity	NOUN
fbem-9651	46	7	of	of	ADP
fbem-9651	46	8	enterprises	enterprise	NOUN
fbem-9651	46	9	,	,	PUNCT
fbem-9651	46	10	by	by	ADP
fbem-9651	46	11	collecting	collect	VERB
fbem-9651	46	12	and	and	CCONJ
fbem-9651	46	13	summarizing	summarizing	NOUN
fbem-9651	46	14	,	,	PUNCT
fbem-9651	46	15	processing	processing	NOUN
fbem-9651	46	16	,	,	PUNCT
fbem-9651	46	17	storing	store	VERB
fbem-9651	46	18	and	and	CCONJ
fbem-9651	46	19	sharing	share	VERB
fbem-9651	46	20	relevant	relevant	ADJ
fbem-9651	46	21	accounting	accounting	NOUN
fbem-9651	46	22	data	datum	NOUN
fbem-9651	46	23	information	information	NOUN
fbem-9651	46	24	,	,	PUNCT
fbem-9651	46	25	the	the	DET
fbem-9651	46	26	flow	flow	NOUN
fbem-9651	46	27	and	and	CCONJ
fbem-9651	46	28	use	use	NOUN
fbem-9651	46	29	of	of	ADP
fbem-9651	46	30	enterprise	enterprise	NOUN
fbem-9651	46	31	funds	fund	NOUN
fbem-9651	46	32	can	can	AUX
fbem-9651	46	33	be	be	AUX
fbem-9651	46	34	intuitively	intuitively	ADV
fbem-9651	46	35	reflected	reflect	VERB
fbem-9651	46	36	,	,	PUNCT
fbem-9651	46	37	and	and	CCONJ
fbem-9651	46	38	the	the	DET
fbem-9651	46	39	derivative	derivative	ADJ
fbem-9651	46	40	value	value	NOUN
fbem-9651	46	41	generated	generate	VERB
fbem-9651	46	42	by	by	ADP
fbem-9651	46	43	the	the	DET
fbem-9651	46	44	flow	flow	NOUN
fbem-9651	46	45	of	of	ADP
fbem-9651	46	46	funds	fund	NOUN
fbem-9651	46	47	can	can	AUX
fbem-9651	46	48	be	be	AUX
fbem-9651	46	49	reflected	reflect	VERB
fbem-9651	46	50	.	.	PUNCT
fbem-9651	47	1	in	in	ADP
fbem-9651	47	2	terms	term	NOUN
fbem-9651	47	3	of	of	ADP
fbem-9651	47	4	financial	financial	ADJ
fbem-9651	47	5	information	information	NOUN
fbem-9651	47	6	,	,	PUNCT
fbem-9651	47	7	the	the	DET
fbem-9651	47	8	methods	method	NOUN
fbem-9651	47	9	of	of	ADP
fbem-9651	47	10	financial	financial	ADJ
fbem-9651	47	11	accounting	accounting	NOUN
fbem-9651	47	12	and	and	CCONJ
fbem-9651	47	13	management	management	NOUN
fbem-9651	47	14	accounting	accounting	NOUN
fbem-9651	47	15	to	to	PART
fbem-9651	47	16	obtain	obtain	VERB
fbem-9651	47	17	information	information	NOUN
fbem-9651	47	18	are	be	AUX
fbem-9651	47	19	the	the	DET
fbem-9651	47	20	same	same	ADJ
fbem-9651	47	21	.	.	PUNCT
fbem-9651	48	1	in	in	ADP
fbem-9651	48	2	the	the	DET
fbem-9651	48	3	case	case	NOUN
fbem-9651	48	4	of	of	ADP
fbem-9651	48	5	cross	cross	NOUN
fbem-9651	48	6	,	,	PUNCT
fbem-9651	48	7	overlap	overlap	NOUN
fbem-9651	48	8	or	or	CCONJ
fbem-9651	48	9	independence	independence	NOUN
fbem-9651	48	10	,	,	PUNCT
fbem-9651	48	11	the	the	DET
fbem-9651	48	12	two	two	NUM
fbem-9651	48	13	can	can	AUX
fbem-9651	48	14	use	use	VERB
fbem-9651	48	15	their	their	PRON
fbem-9651	48	16	own	own	ADJ
fbem-9651	48	17	methods	method	NOUN
fbem-9651	48	18	to	to	PART
fbem-9651	48	19	deal	deal	VERB
fbem-9651	48	20	with	with	ADP
fbem-9651	48	21	similar	similar	ADJ
fbem-9651	48	22	accounting	accounting	NOUN
fbem-9651	48	23	information	information	NOUN
fbem-9651	48	24	,	,	PUNCT
fbem-9651	48	25	which	which	PRON
fbem-9651	48	26	can	can	AUX
fbem-9651	48	27	clearly	clearly	ADV
fbem-9651	48	28	reflect	reflect	VERB
fbem-9651	48	29	the	the	DET
fbem-9651	48	30	direction	direction	NOUN
fbem-9651	48	31	of	of	ADP
fbem-9651	48	32	their	their	PRON
fbem-9651	48	33	respective	respective	ADJ
fbem-9651	48	34	emphasis	emphasis	NOUN
fbem-9651	48	35	.	.	PUNCT
fbem-9651	49	1	therefore	therefore	ADV
fbem-9651	49	2	,	,	PUNCT
fbem-9651	49	3	in	in	ADP
fbem-9651	49	4	management	management	NOUN
fbem-9651	49	5	accounting	accounting	NOUN
fbem-9651	49	6	,	,	PUNCT
fbem-9651	49	7	taking	take	VERB
fbem-9651	49	8	financial	financial	ADJ
fbem-9651	49	9	accounting	accounting	NOUN
fbem-9651	49	10	data	datum	NOUN
fbem-9651	49	11	as	as	ADP
fbem-9651	49	12	182	182	NUM
fbem-9651	49	13	the	the	DET
fbem-9651	49	14	core	core	NOUN
fbem-9651	49	15	information	information	NOUN
fbem-9651	49	16	source	source	NOUN
fbem-9651	49	17	is	be	AUX
fbem-9651	49	18	conducive	conducive	ADJ
fbem-9651	49	19	to	to	ADP
fbem-9651	49	20	the	the	DET
fbem-9651	49	21	unification	unification	NOUN
fbem-9651	49	22	of	of	ADP
fbem-9651	49	23	accounting	accounting	NOUN
fbem-9651	49	24	language	language	NOUN
fbem-9651	49	25	and	and	CCONJ
fbem-9651	49	26	the	the	DET
fbem-9651	49	27	steady	steady	ADJ
fbem-9651	49	28	improvement	improvement	NOUN
fbem-9651	49	29	of	of	ADP
fbem-9651	49	30	the	the	DET
fbem-9651	49	31	internal	internal	ADJ
fbem-9651	49	32	organization	organization	NOUN
fbem-9651	49	33	and	and	CCONJ
fbem-9651	49	34	management	management	NOUN
fbem-9651	49	35	efficiency	efficiency	NOUN
fbem-9651	49	36	of	of	ADP
fbem-9651	49	37	enterprises	enterprise	NOUN
fbem-9651	49	38	,	,	PUNCT
fbem-9651	49	39	so	so	SCONJ
fbem-9651	49	40	as	as	SCONJ
fbem-9651	49	41	to	to	PART
fbem-9651	49	42	effectively	effectively	ADV
fbem-9651	49	43	meet	meet	VERB
fbem-9651	49	44	the	the	DET
fbem-9651	49	45	objective	objective	ADJ
fbem-9651	49	46	needs	need	NOUN
fbem-9651	49	47	of	of	ADP
fbem-9651	49	48	internal	internal	ADJ
fbem-9651	49	49	cost	cost	NOUN
fbem-9651	49	50	and	and	CCONJ
fbem-9651	49	51	efficiency	efficiency	NOUN
fbem-9651	49	52	.	.	PUNCT
fbem-9651	50	1	b.	b.	NOUN
fbem-9651	50	2	integration	integration	NOUN
fbem-9651	50	3	of	of	ADP
fbem-9651	50	4	control	control	NOUN
fbem-9651	50	5	process	process	NOUN
fbem-9651	50	6	the	the	DET
fbem-9651	50	7	combination	combination	NOUN
fbem-9651	50	8	of	of	ADP
fbem-9651	50	9	financial	financial	ADJ
fbem-9651	50	10	accounting	accounting	NOUN
fbem-9651	50	11	and	and	CCONJ
fbem-9651	50	12	management	management	NOUN
fbem-9651	50	13	accounting	accounting	NOUN
fbem-9651	50	14	is	be	AUX
fbem-9651	50	15	regarded	regard	VERB
fbem-9651	50	16	as	as	ADP
fbem-9651	50	17	a	a	DET
fbem-9651	50	18	management	management	NOUN
fbem-9651	50	19	activity	activity	NOUN
fbem-9651	50	20	,	,	PUNCT
fbem-9651	50	21	or	or	CCONJ
fbem-9651	50	22	an	an	DET
fbem-9651	50	23	organic	organic	ADJ
fbem-9651	50	24	combination	combination	NOUN
fbem-9651	50	25	,	,	PUNCT
fbem-9651	50	26	so	so	SCONJ
fbem-9651	50	27	that	that	SCONJ
fbem-9651	50	28	it	it	PRON
fbem-9651	50	29	can	can	AUX
fbem-9651	50	30	give	give	VERB
fbem-9651	50	31	full	full	ADJ
fbem-9651	50	32	play	play	NOUN
fbem-9651	50	33	to	to	ADP
fbem-9651	50	34	its	its	PRON
fbem-9651	50	35	unique	unique	ADJ
fbem-9651	50	36	management	management	NOUN
fbem-9651	50	37	control	control	NOUN
fbem-9651	50	38	function	function	NOUN
fbem-9651	50	39	.	.	PUNCT
fbem-9651	51	1	in	in	ADP
fbem-9651	51	2	the	the	DET
fbem-9651	51	3	new	new	ADJ
fbem-9651	51	4	economic	economic	ADJ
fbem-9651	51	5	situation	situation	NOUN
fbem-9651	51	6	,	,	PUNCT
fbem-9651	51	7	the	the	DET
fbem-9651	51	8	enterprise	enterprise	NOUN
fbem-9651	51	9	organization	organization	NOUN
fbem-9651	51	10	to	to	PART
fbem-9651	51	11	carry	carry	VERB
fbem-9651	51	12	out	out	ADP
fbem-9651	51	13	various	various	ADJ
fbem-9651	51	14	management	management	NOUN
fbem-9651	51	15	activities	activity	NOUN
fbem-9651	51	16	or	or	CCONJ
fbem-9651	51	17	investment	investment	NOUN
fbem-9651	51	18	control	control	NOUN
fbem-9651	51	19	plans	plan	NOUN
fbem-9651	51	20	,	,	PUNCT
fbem-9651	51	21	need	need	VERB
fbem-9651	51	22	to	to	PART
fbem-9651	51	23	achieve	achieve	VERB
fbem-9651	51	24	the	the	DET
fbem-9651	51	25	important	important	ADJ
fbem-9651	51	26	purpose	purpose	NOUN
fbem-9651	51	27	of	of	ADP
fbem-9651	51	28	integrated	integrate	VERB
fbem-9651	51	29	development	development	NOUN
fbem-9651	51	30	in	in	ADP
fbem-9651	51	31	the	the	DET
fbem-9651	51	32	whole	whole	ADJ
fbem-9651	51	33	management	management	NOUN
fbem-9651	51	34	control	control	NOUN
fbem-9651	51	35	process	process	NOUN
fbem-9651	51	36	.	.	PUNCT
fbem-9651	52	1	in	in	ADP
fbem-9651	52	2	order	order	NOUN
fbem-9651	52	3	to	to	PART
fbem-9651	52	4	optimize	optimize	VERB
fbem-9651	52	5	the	the	DET
fbem-9651	52	6	integration	integration	NOUN
fbem-9651	52	7	effect	effect	NOUN
fbem-9651	52	8	of	of	ADP
fbem-9651	52	9	financial	financial	ADJ
fbem-9651	52	10	accounting	accounting	NOUN
fbem-9651	52	11	and	and	CCONJ
fbem-9651	52	12	management	management	NOUN
fbem-9651	52	13	accounting	accounting	NOUN
fbem-9651	52	14	in	in	ADP
fbem-9651	52	15	the	the	DET
fbem-9651	52	16	control	control	NOUN
fbem-9651	52	17	process	process	NOUN
fbem-9651	52	18	,	,	PUNCT
fbem-9651	52	19	some	some	DET
fbem-9651	52	20	work	work	NOUN
fbem-9651	52	21	contents	content	NOUN
fbem-9651	52	22	such	such	ADJ
fbem-9651	52	23	as	as	ADP
fbem-9651	52	24	strategy	strategy	NOUN
fbem-9651	52	25	methods	method	NOUN
fbem-9651	52	26	and	and	CCONJ
fbem-9651	52	27	performance	performance	NOUN
fbem-9651	52	28	appraisal	appraisal	NOUN
fbem-9651	52	29	should	should	AUX
fbem-9651	52	30	be	be	AUX
fbem-9651	52	31	refined	refine	VERB
fbem-9651	52	32	and	and	CCONJ
fbem-9651	52	33	decomposed	decompose	VERB
fbem-9651	52	34	,	,	PUNCT
fbem-9651	52	35	and	and	CCONJ
fbem-9651	52	36	the	the	DET
fbem-9651	52	37	modern	modern	ADJ
fbem-9651	52	38	process	process	NOUN
fbem-9651	52	39	control	control	NOUN
fbem-9651	52	40	idea	idea	NOUN
fbem-9651	52	41	should	should	AUX
fbem-9651	52	42	run	run	VERB
fbem-9651	52	43	through	through	ADP
fbem-9651	52	44	the	the	DET
fbem-9651	52	45	whole	whole	ADJ
fbem-9651	52	46	accounting	accounting	NOUN
fbem-9651	52	47	work	work	NOUN
fbem-9651	52	48	process	process	NOUN
fbem-9651	52	49	.	.	PUNCT
fbem-9651	53	1	in	in	ADP
fbem-9651	53	2	addition	addition	NOUN
fbem-9651	53	3	,	,	PUNCT
fbem-9651	53	4	it	it	PRON
fbem-9651	53	5	is	be	AUX
fbem-9651	53	6	necessary	necessary	ADJ
fbem-9651	53	7	to	to	PART
fbem-9651	53	8	compare	compare	VERB
fbem-9651	53	9	and	and	CCONJ
fbem-9651	53	10	analyze	analyze	VERB
fbem-9651	53	11	the	the	DET
fbem-9651	53	12	actual	actual	ADJ
fbem-9651	53	13	financial	financial	ADJ
fbem-9651	53	14	situation	situation	NOUN
fbem-9651	53	15	of	of	ADP
fbem-9651	53	16	the	the	DET
fbem-9651	53	17	enterprise	enterprise	NOUN
fbem-9651	53	18	with	with	ADP
fbem-9651	53	19	the	the	DET
fbem-9651	53	20	expected	expect	VERB
fbem-9651	53	21	effect	effect	NOUN
fbem-9651	53	22	,	,	PUNCT
fbem-9651	53	23	and	and	CCONJ
fbem-9651	53	24	give	give	VERB
fbem-9651	53	25	timely	timely	ADJ
fbem-9651	53	26	feedback	feedback	NOUN
fbem-9651	53	27	to	to	PART
fbem-9651	53	28	ensure	ensure	VERB
fbem-9651	53	29	that	that	SCONJ
fbem-9651	53	30	the	the	DET
fbem-9651	53	31	operation	operation	NOUN
fbem-9651	53	32	effect	effect	NOUN
fbem-9651	53	33	of	of	ADP
fbem-9651	53	34	the	the	DET
fbem-9651	53	35	enterprise	enterprise	NOUN
fbem-9651	53	36	can	can	AUX
fbem-9651	53	37	be	be	AUX
fbem-9651	53	38	continuously	continuously	ADV
fbem-9651	53	39	improved	improve	VERB
fbem-9651	53	40	.	.	PUNCT
fbem-9651	54	1	in	in	ADP
fbem-9651	54	2	the	the	DET
fbem-9651	54	3	new	new	ADJ
fbem-9651	54	4	economic	economic	ADJ
fbem-9651	54	5	situation	situation	NOUN
fbem-9651	54	6	,	,	PUNCT
fbem-9651	54	7	such	such	DET
fbem-9651	54	8	an	an	DET
fbem-9651	54	9	organic	organic	ADJ
fbem-9651	54	10	cycle	cycle	NOUN
fbem-9651	54	11	model	model	NOUN
fbem-9651	54	12	will	will	AUX
fbem-9651	54	13	play	play	VERB
fbem-9651	54	14	a	a	DET
fbem-9651	54	15	positive	positive	ADJ
fbem-9651	54	16	role	role	NOUN
fbem-9651	54	17	in	in	ADP
fbem-9651	54	18	promoting	promote	VERB
fbem-9651	54	19	the	the	DET
fbem-9651	54	20	long	long	ADJ
fbem-9651	54	21	-	-	PUNCT
fbem-9651	54	22	term	term	NOUN
fbem-9651	54	23	development	development	NOUN
fbem-9651	54	24	of	of	ADP
fbem-9651	54	25	enterprises	enterprise	NOUN
fbem-9651	54	26	.	.	PUNCT
fbem-9651	55	1	c.	c.	NOUN
fbem-9651	55	2	integration	integration	NOUN
fbem-9651	55	3	of	of	ADP
fbem-9651	55	4	results	result	NOUN
fbem-9651	55	5	expression	expression	NOUN
fbem-9651	55	6	the	the	DET
fbem-9651	55	7	result	result	NOUN
fbem-9651	55	8	of	of	ADP
fbem-9651	55	9	the	the	DET
fbem-9651	55	10	integration	integration	NOUN
fbem-9651	55	11	of	of	ADP
fbem-9651	55	12	financial	financial	ADJ
fbem-9651	55	13	accounting	accounting	NOUN
fbem-9651	55	14	and	and	CCONJ
fbem-9651	55	15	management	management	NOUN
fbem-9651	55	16	accounting	accounting	NOUN
fbem-9651	55	17	must	must	AUX
fbem-9651	55	18	have	have	VERB
fbem-9651	55	19	the	the	DET
fbem-9651	55	20	output	output	NOUN
fbem-9651	55	21	of	of	ADP
fbem-9651	55	22	achievement	achievement	NOUN
fbem-9651	55	23	expression	expression	NOUN
fbem-9651	55	24	,	,	PUNCT
fbem-9651	55	25	and	and	CCONJ
fbem-9651	55	26	achievement	achievement	NOUN
fbem-9651	55	27	expression	expression	NOUN
fbem-9651	55	28	is	be	AUX
fbem-9651	55	29	not	not	PART
fbem-9651	55	30	only	only	ADV
fbem-9651	55	31	an	an	DET
fbem-9651	55	32	important	important	ADJ
fbem-9651	55	33	carrier	carrier	NOUN
fbem-9651	55	34	of	of	ADP
fbem-9651	55	35	integration	integration	NOUN
fbem-9651	55	36	development	development	NOUN
fbem-9651	55	37	,	,	PUNCT
fbem-9651	55	38	but	but	CCONJ
fbem-9651	55	39	also	also	ADV
fbem-9651	55	40	an	an	DET
fbem-9651	55	41	effective	effective	ADJ
fbem-9651	55	42	way	way	NOUN
fbem-9651	55	43	.	.	PUNCT
fbem-9651	56	1	in	in	ADP
fbem-9651	56	2	the	the	DET
fbem-9651	56	3	era	era	NOUN
fbem-9651	56	4	of	of	ADP
fbem-9651	56	5	digital	digital	ADJ
fbem-9651	56	6	economy	economy	NOUN
fbem-9651	56	7	,	,	PUNCT
fbem-9651	56	8	the	the	DET
fbem-9651	56	9	measurement	measurement	NOUN
fbem-9651	56	10	of	of	ADP
fbem-9651	56	11	enterprise	enterprise	NOUN
fbem-9651	56	12	value	value	NOUN
fbem-9651	56	13	and	and	CCONJ
fbem-9651	56	14	strength	strength	NOUN
fbem-9651	56	15	has	have	AUX
fbem-9651	56	16	changed	change	VERB
fbem-9651	56	17	from	from	ADP
fbem-9651	56	18	tangible	tangible	ADJ
fbem-9651	56	19	assets	asset	NOUN
fbem-9651	56	20	such	such	ADJ
fbem-9651	56	21	as	as	ADP
fbem-9651	56	22	assets	asset	NOUN
fbem-9651	56	23	and	and	CCONJ
fbem-9651	56	24	equipment	equipment	NOUN
fbem-9651	56	25	to	to	ADP
fbem-9651	56	26	intangible	intangible	ADJ
fbem-9651	56	27	assets	asset	NOUN
fbem-9651	56	28	such	such	ADJ
fbem-9651	56	29	as	as	ADP
fbem-9651	56	30	knowledge	knowledge	NOUN
fbem-9651	56	31	and	and	CCONJ
fbem-9651	56	32	manpower	manpower	NOUN
fbem-9651	56	33	.	.	PUNCT
fbem-9651	57	1	the	the	DET
fbem-9651	57	2	amount	amount	NOUN
fbem-9651	57	3	of	of	ADP
fbem-9651	57	4	these	these	DET
fbem-9651	57	5	intangible	intangible	ADJ
fbem-9651	57	6	assets	asset	NOUN
fbem-9651	57	7	will	will	AUX
fbem-9651	57	8	play	play	VERB
fbem-9651	57	9	a	a	DET
fbem-9651	57	10	crucial	crucial	ADJ
fbem-9651	57	11	role	role	NOUN
fbem-9651	57	12	in	in	ADP
fbem-9651	57	13	the	the	DET
fbem-9651	57	14	operation	operation	NOUN
fbem-9651	57	15	and	and	CCONJ
fbem-9651	57	16	development	development	NOUN
fbem-9651	57	17	of	of	ADP
fbem-9651	57	18	enterprises	enterprise	NOUN
fbem-9651	57	19	.	.	PUNCT
fbem-9651	58	1	these	these	DET
fbem-9651	58	2	assets	asset	NOUN
fbem-9651	58	3	often	often	ADV
fbem-9651	58	4	can	can	AUX
fbem-9651	58	5	not	not	PART
fbem-9651	58	6	be	be	AUX
fbem-9651	58	7	accurately	accurately	ADV
fbem-9651	58	8	measured	measure	VERB
fbem-9651	58	9	or	or	CCONJ
fbem-9651	58	10	approved	approve	VERB
fbem-9651	58	11	in	in	ADP
fbem-9651	58	12	the	the	DET
fbem-9651	58	13	financial	financial	ADJ
fbem-9651	58	14	statements	statement	NOUN
fbem-9651	58	15	.	.	PUNCT
fbem-9651	59	1	for	for	ADP
fbem-9651	59	2	the	the	DET
fbem-9651	59	3	users	user	NOUN
fbem-9651	59	4	of	of	ADP
fbem-9651	59	5	accounting	accounting	NOUN
fbem-9651	59	6	statements	statement	NOUN
fbem-9651	59	7	,	,	PUNCT
fbem-9651	59	8	the	the	PRON
fbem-9651	59	9	greater	great	ADJ
fbem-9651	59	10	the	the	DET
fbem-9651	59	11	need	need	NOUN
fbem-9651	59	12	to	to	PART
fbem-9651	59	13	understand	understand	VERB
fbem-9651	59	14	and	and	CCONJ
fbem-9651	59	15	grasp	grasp	VERB
fbem-9651	59	16	the	the	DET
fbem-9651	59	17	real	real	ADJ
fbem-9651	59	18	competitiveness	competitiveness	NOUN
fbem-9651	59	19	of	of	ADP
fbem-9651	59	20	the	the	DET
fbem-9651	59	21	enterprise	enterprise	NOUN
fbem-9651	59	22	,	,	PUNCT
fbem-9651	59	23	the	the	PRON
fbem-9651	59	24	greater	great	ADJ
fbem-9651	59	25	the	the	DET
fbem-9651	59	26	usefulness	usefulness	NOUN
fbem-9651	59	27	of	of	ADP
fbem-9651	59	28	intangible	intangible	ADJ
fbem-9651	59	29	assets	asset	NOUN
fbem-9651	59	30	such	such	ADJ
fbem-9651	59	31	as	as	ADP
fbem-9651	59	32	non	non	ADJ
fbem-9651	59	33	-	-	ADJ
fbem-9651	59	34	value	value	ADJ
fbem-9651	59	35	information	information	NOUN
fbem-9651	59	36	.	.	PUNCT
fbem-9651	60	1	by	by	ADP
fbem-9651	60	2	using	use	VERB
fbem-9651	60	3	the	the	DET
fbem-9651	60	4	management	management	NOUN
fbem-9651	60	5	accounting	accounting	NOUN
fbem-9651	60	6	information	information	NOUN
fbem-9651	60	7	system	system	NOUN
fbem-9651	60	8	,	,	PUNCT
fbem-9651	60	9	quantitative	quantitative	ADJ
fbem-9651	60	10	results	result	NOUN
fbem-9651	60	11	can	can	AUX
fbem-9651	60	12	be	be	AUX
fbem-9651	60	13	closely	closely	ADV
fbem-9651	60	14	combined	combine	VERB
fbem-9651	60	15	with	with	ADP
fbem-9651	60	16	descriptive	descriptive	ADJ
fbem-9651	60	17	descriptions	description	NOUN
fbem-9651	60	18	,	,	PUNCT
fbem-9651	60	19	and	and	CCONJ
fbem-9651	60	20	the	the	DET
fbem-9651	60	21	information	information	NOUN
fbem-9651	60	22	content	content	NOUN
fbem-9651	60	23	provided	provide	VERB
fbem-9651	60	24	greatly	greatly	ADV
fbem-9651	60	25	improves	improve	VERB
fbem-9651	60	26	the	the	DET
fbem-9651	60	27	practicality	practicality	NOUN
fbem-9651	60	28	of	of	ADP
fbem-9651	60	29	accounting	accounting	NOUN
fbem-9651	60	30	information	information	NOUN
fbem-9651	60	31	.	.	PUNCT
fbem-9651	61	1	4	4	X
fbem-9651	61	2	.	.	X
fbem-9651	61	3	practice	practice	NOUN
fbem-9651	61	4	countermeasures	countermeasure	NOUN
fbem-9651	61	5	of	of	ADP
fbem-9651	61	6	financial	financial	ADJ
fbem-9651	61	7	accounting	accounting	NOUN
fbem-9651	61	8	and	and	CCONJ
fbem-9651	61	9	management	management	NOUN
fbem-9651	61	10	accounting	accounting	NOUN
fbem-9651	61	11	integration	integration	NOUN
fbem-9651	61	12	development	development	NOUN
fbem-9651	61	13	(	(	PUNCT
fbem-9651	61	14	1	1	X
fbem-9651	61	15	)	)	PUNCT
fbem-9651	61	16	mutual	mutual	ADJ
fbem-9651	61	17	integration	integration	NOUN
fbem-9651	61	18	of	of	ADP
fbem-9651	61	19	ideas	idea	NOUN
fbem-9651	61	20	in	in	ADP
fbem-9651	61	21	the	the	DET
fbem-9651	61	22	complex	complex	ADJ
fbem-9651	61	23	and	and	CCONJ
fbem-9651	61	24	changeable	changeable	ADJ
fbem-9651	61	25	development	development	NOUN
fbem-9651	61	26	situation	situation	NOUN
fbem-9651	61	27	,	,	PUNCT
fbem-9651	61	28	in	in	ADP
fbem-9651	61	29	order	order	NOUN
fbem-9651	61	30	to	to	PART
fbem-9651	61	31	promote	promote	VERB
fbem-9651	61	32	the	the	DET
fbem-9651	61	33	effective	effective	ADJ
fbem-9651	61	34	integration	integration	NOUN
fbem-9651	61	35	and	and	CCONJ
fbem-9651	61	36	development	development	NOUN
fbem-9651	61	37	of	of	ADP
fbem-9651	61	38	financial	financial	ADJ
fbem-9651	61	39	accounting	accounting	NOUN
fbem-9651	61	40	and	and	CCONJ
fbem-9651	61	41	management	management	NOUN
fbem-9651	61	42	accounting	accounting	NOUN
fbem-9651	61	43	,	,	PUNCT
fbem-9651	61	44	we	we	PRON
fbem-9651	61	45	must	must	AUX
fbem-9651	61	46	change	change	VERB
fbem-9651	61	47	the	the	DET
fbem-9651	61	48	conservative	conservative	ADJ
fbem-9651	61	49	and	and	CCONJ
fbem-9651	61	50	outdated	outdated	ADJ
fbem-9651	61	51	way	way	NOUN
fbem-9651	61	52	of	of	ADP
fbem-9651	61	53	thinking	thinking	NOUN
fbem-9651	61	54	,	,	PUNCT
fbem-9651	61	55	abandon	abandon	VERB
fbem-9651	61	56	the	the	DET
fbem-9651	61	57	traditional	traditional	ADJ
fbem-9651	61	58	conservative	conservative	ADJ
fbem-9651	61	59	ideas	idea	NOUN
fbem-9651	61	60	,	,	PUNCT
fbem-9651	61	61	take	take	VERB
fbem-9651	61	62	the	the	DET
fbem-9651	61	63	initiative	initiative	NOUN
fbem-9651	61	64	to	to	PART
fbem-9651	61	65	remove	remove	VERB
fbem-9651	61	66	the	the	DET
fbem-9651	61	67	shackles	shackle	NOUN
fbem-9651	61	68	of	of	ADP
fbem-9651	61	69	the	the	DET
fbem-9651	61	70	solidified	solidify	VERB
fbem-9651	61	71	working	work	VERB
fbem-9651	61	72	mode	mode	NOUN
fbem-9651	61	73	of	of	ADP
fbem-9651	61	74	financial	financial	ADJ
fbem-9651	61	75	accounting	accounting	NOUN
fbem-9651	61	76	and	and	CCONJ
fbem-9651	61	77	management	management	NOUN
fbem-9651	61	78	accounting	accounting	NOUN
fbem-9651	61	79	.	.	PUNCT
fbem-9651	62	1	in	in	ADP
fbem-9651	62	2	the	the	DET
fbem-9651	62	3	high	high	ADJ
fbem-9651	62	4	quality	quality	NOUN
fbem-9651	62	5	development	development	NOUN
fbem-9651	62	6	of	of	ADP
fbem-9651	62	7	accounting	accounting	NOUN
fbem-9651	62	8	work	work	NOUN
fbem-9651	62	9	in	in	ADP
fbem-9651	62	10	the	the	DET
fbem-9651	62	11	new	new	ADJ
fbem-9651	62	12	era	era	NOUN
fbem-9651	62	13	,	,	PUNCT
fbem-9651	62	14	flexible	flexible	ADJ
fbem-9651	62	15	application	application	NOUN
fbem-9651	62	16	of	of	ADP
fbem-9651	62	17	advanced	advanced	ADJ
fbem-9651	62	18	integrated	integrate	VERB
fbem-9651	62	19	development	development	NOUN
fbem-9651	62	20	ideas	idea	NOUN
fbem-9651	62	21	,	,	PUNCT
fbem-9651	62	22	methods	method	NOUN
fbem-9651	62	23	and	and	CCONJ
fbem-9651	62	24	strategies	strategy	NOUN
fbem-9651	62	25	to	to	PART
fbem-9651	62	26	solve	solve	VERB
fbem-9651	62	27	the	the	DET
fbem-9651	62	28	problems	problem	NOUN
fbem-9651	62	29	and	and	CCONJ
fbem-9651	62	30	contradictions	contradiction	NOUN
fbem-9651	62	31	in	in	ADP
fbem-9651	62	32	the	the	DET
fbem-9651	62	33	process	process	NOUN
fbem-9651	62	34	of	of	ADP
fbem-9651	62	35	their	their	PRON
fbem-9651	62	36	integration	integration	NOUN
fbem-9651	62	37	.	.	PUNCT
fbem-9651	63	1	first	first	ADV
fbem-9651	63	2	of	of	ADP
fbem-9651	63	3	all	all	PRON
fbem-9651	63	4	,	,	PUNCT
fbem-9651	63	5	it	it	PRON
fbem-9651	63	6	is	be	AUX
fbem-9651	63	7	necessary	necessary	ADJ
fbem-9651	63	8	to	to	PART
fbem-9651	63	9	pay	pay	VERB
fbem-9651	63	10	attention	attention	NOUN
fbem-9651	63	11	to	to	ADP
fbem-9651	63	12	the	the	DET
fbem-9651	63	13	training	training	NOUN
fbem-9651	63	14	of	of	ADP
fbem-9651	63	15	managers	manager	NOUN
fbem-9651	63	16	,	,	PUNCT
fbem-9651	63	17	improve	improve	VERB
fbem-9651	63	18	the	the	DET
fbem-9651	63	19	management	management	NOUN
fbem-9651	63	20	concept	concept	NOUN
fbem-9651	63	21	of	of	ADP
fbem-9651	63	22	managers	manager	NOUN
fbem-9651	63	23	by	by	ADP
fbem-9651	63	24	strengthening	strengthen	VERB
fbem-9651	63	25	the	the	DET
fbem-9651	63	26	education	education	NOUN
fbem-9651	63	27	and	and	CCONJ
fbem-9651	63	28	training	training	NOUN
fbem-9651	63	29	of	of	ADP
fbem-9651	63	30	managers	manager	NOUN
fbem-9651	63	31	,	,	PUNCT
fbem-9651	63	32	so	so	SCONJ
fbem-9651	63	33	that	that	SCONJ
fbem-9651	63	34	managers	manager	NOUN
fbem-9651	63	35	have	have	VERB
fbem-9651	63	36	a	a	DET
fbem-9651	63	37	full	full	ADJ
fbem-9651	63	38	understanding	understanding	NOUN
fbem-9651	63	39	of	of	ADP
fbem-9651	63	40	the	the	DET
fbem-9651	63	41	practical	practical	ADJ
fbem-9651	63	42	significance	significance	NOUN
fbem-9651	63	43	of	of	ADP
fbem-9651	63	44	the	the	DET
fbem-9651	63	45	integrated	integrate	VERB
fbem-9651	63	46	development	development	NOUN
fbem-9651	63	47	of	of	ADP
fbem-9651	63	48	the	the	DET
fbem-9651	63	49	two	two	NUM
fbem-9651	63	50	,	,	PUNCT
fbem-9651	63	51	and	and	CCONJ
fbem-9651	63	52	objectively	objectively	ADV
fbem-9651	63	53	examine	examine	VERB
fbem-9651	63	54	the	the	DET
fbem-9651	63	55	positive	positive	ADJ
fbem-9651	63	56	role	role	NOUN
fbem-9651	63	57	played	play	VERB
fbem-9651	63	58	by	by	ADP
fbem-9651	63	59	the	the	DET
fbem-9651	63	60	integrated	integrate	VERB
fbem-9651	63	61	development	development	NOUN
fbem-9651	63	62	of	of	ADP
fbem-9651	63	63	the	the	DET
fbem-9651	63	64	two	two	NUM
fbem-9651	63	65	in	in	ADP
fbem-9651	63	66	improving	improve	VERB
fbem-9651	63	67	the	the	DET
fbem-9651	63	68	competitiveness	competitiveness	NOUN
fbem-9651	63	69	of	of	ADP
fbem-9651	63	70	enterprises	enterprise	NOUN
fbem-9651	63	71	and	and	CCONJ
fbem-9651	63	72	strengthening	strengthen	VERB
fbem-9651	63	73	the	the	DET
fbem-9651	63	74	comprehensive	comprehensive	ADJ
fbem-9651	63	75	strength	strength	NOUN
fbem-9651	63	76	,	,	PUNCT
fbem-9651	63	77	so	so	SCONJ
fbem-9651	63	78	as	as	SCONJ
fbem-9651	63	79	to	to	PART
fbem-9651	63	80	reform	reform	VERB
fbem-9651	63	81	the	the	DET
fbem-9651	63	82	traditional	traditional	ADJ
fbem-9651	63	83	way	way	NOUN
fbem-9651	63	84	of	of	ADP
fbem-9651	63	85	thinking	thinking	NOUN
fbem-9651	63	86	.	.	PUNCT
fbem-9651	64	1	actively	actively	ADV
fbem-9651	64	2	and	and	CCONJ
fbem-9651	64	3	effectively	effectively	ADV
fbem-9651	64	4	adapt	adapt	VERB
fbem-9651	64	5	to	to	ADP
fbem-9651	64	6	the	the	DET
fbem-9651	64	7	new	new	ADJ
fbem-9651	64	8	changes	change	NOUN
fbem-9651	64	9	brought	bring	VERB
fbem-9651	64	10	about	about	ADP
fbem-9651	64	11	by	by	ADP
fbem-9651	64	12	the	the	DET
fbem-9651	64	13	integration	integration	NOUN
fbem-9651	64	14	and	and	CCONJ
fbem-9651	64	15	development	development	NOUN
fbem-9651	64	16	of	of	ADP
fbem-9651	64	17	the	the	DET
fbem-9651	64	18	two	two	NUM
fbem-9651	64	19	.	.	PUNCT
fbem-9651	65	1	secondly	secondly	ADV
fbem-9651	65	2	,	,	PUNCT
fbem-9651	65	3	the	the	DET
fbem-9651	65	4	effective	effective	ADJ
fbem-9651	65	5	integration	integration	NOUN
fbem-9651	65	6	of	of	ADP
fbem-9651	65	7	financial	financial	ADJ
fbem-9651	65	8	accounting	accounting	NOUN
fbem-9651	65	9	and	and	CCONJ
fbem-9651	65	10	management	management	NOUN
fbem-9651	65	11	accounting	accounting	NOUN
fbem-9651	65	12	requires	require	VERB
fbem-9651	65	13	relevant	relevant	ADJ
fbem-9651	65	14	staff	staff	NOUN
fbem-9651	65	15	to	to	PART
fbem-9651	65	16	establish	establish	VERB
fbem-9651	65	17	correct	correct	ADJ
fbem-9651	65	18	ideas	idea	NOUN
fbem-9651	65	19	and	and	CCONJ
fbem-9651	65	20	concepts	concept	NOUN
fbem-9651	65	21	,	,	PUNCT
fbem-9651	65	22	and	and	CCONJ
fbem-9651	65	23	constantly	constantly	ADV
fbem-9651	65	24	improve	improve	VERB
fbem-9651	65	25	them	they	PRON
fbem-9651	65	26	in	in	ADP
fbem-9651	65	27	daily	daily	ADJ
fbem-9651	65	28	work	work	NOUN
fbem-9651	65	29	,	,	PUNCT
fbem-9651	65	30	so	so	SCONJ
fbem-9651	65	31	that	that	SCONJ
fbem-9651	65	32	financial	financial	ADJ
fbem-9651	65	33	accounting	accounting	NOUN
fbem-9651	65	34	and	and	CCONJ
fbem-9651	65	35	management	management	NOUN
fbem-9651	65	36	accounting	accounting	NOUN
fbem-9651	65	37	can	can	AUX
fbem-9651	65	38	promote	promote	VERB
fbem-9651	65	39	each	each	DET
fbem-9651	65	40	other	other	ADJ
fbem-9651	65	41	.	.	PUNCT
fbem-9651	66	1	therefore	therefore	ADV
fbem-9651	66	2	,	,	PUNCT
fbem-9651	66	3	it	it	PRON
fbem-9651	66	4	is	be	AUX
fbem-9651	66	5	necessary	necessary	ADJ
fbem-9651	66	6	to	to	PART
fbem-9651	66	7	strengthen	strengthen	VERB
fbem-9651	66	8	the	the	DET
fbem-9651	66	9	training	training	NOUN
fbem-9651	66	10	of	of	ADP
fbem-9651	66	11	relevant	relevant	ADJ
fbem-9651	66	12	staff	staff	NOUN
fbem-9651	66	13	,	,	PUNCT
fbem-9651	66	14	so	so	SCONJ
fbem-9651	66	15	that	that	SCONJ
fbem-9651	66	16	staff	staff	NOUN
fbem-9651	66	17	can	can	AUX
fbem-9651	66	18	understand	understand	VERB
fbem-9651	66	19	the	the	DET
fbem-9651	66	20	significance	significance	NOUN
fbem-9651	66	21	and	and	CCONJ
fbem-9651	66	22	role	role	NOUN
fbem-9651	66	23	of	of	ADP
fbem-9651	66	24	the	the	DET
fbem-9651	66	25	integration	integration	NOUN
fbem-9651	66	26	of	of	ADP
fbem-9651	66	27	the	the	DET
fbem-9651	66	28	two	two	NUM
fbem-9651	66	29	and	and	CCONJ
fbem-9651	66	30	the	the	DET
fbem-9651	66	31	benefits	benefit	NOUN
fbem-9651	66	32	of	of	ADP
fbem-9651	66	33	the	the	DET
fbem-9651	66	34	integration	integration	NOUN
fbem-9651	66	35	for	for	ADP
fbem-9651	66	36	the	the	DET
fbem-9651	66	37	development	development	NOUN
fbem-9651	66	38	of	of	ADP
fbem-9651	66	39	enterprises	enterprise	NOUN
fbem-9651	66	40	.	.	PUNCT
fbem-9651	67	1	in	in	ADP
fbem-9651	67	2	this	this	DET
fbem-9651	67	3	way	way	NOUN
fbem-9651	67	4	,	,	PUNCT
fbem-9651	67	5	employees	employee	NOUN
fbem-9651	67	6	will	will	AUX
fbem-9651	67	7	accept	accept	VERB
fbem-9651	67	8	the	the	DET
fbem-9651	67	9	status	status	NOUN
fbem-9651	67	10	quo	quo	NOUN
fbem-9651	67	11	with	with	ADP
fbem-9651	67	12	a	a	DET
fbem-9651	67	13	positive	positive	ADJ
fbem-9651	67	14	attitude	attitude	NOUN
fbem-9651	67	15	and	and	CCONJ
fbem-9651	67	16	devote	devote	VERB
fbem-9651	67	17	themselves	themselves	PRON
fbem-9651	67	18	to	to	ADP
fbem-9651	67	19	the	the	DET
fbem-9651	67	20	process	process	NOUN
fbem-9651	67	21	of	of	ADP
fbem-9651	67	22	integration	integration	NOUN
fbem-9651	67	23	and	and	CCONJ
fbem-9651	67	24	development	development	NOUN
fbem-9651	67	25	with	with	ADP
fbem-9651	67	26	a	a	DET
fbem-9651	67	27	full	full	ADJ
fbem-9651	67	28	working	working	NOUN
fbem-9651	67	29	attitude	attitude	NOUN
fbem-9651	67	30	.	.	PUNCT
fbem-9651	68	1	(	(	PUNCT
fbem-9651	68	2	2	2	X
fbem-9651	68	3	)	)	PUNCT
fbem-9651	68	4	mutual	mutual	ADJ
fbem-9651	68	5	penetration	penetration	NOUN
fbem-9651	68	6	of	of	ADP
fbem-9651	68	7	contents	content	NOUN
fbem-9651	68	8	in	in	ADP
fbem-9651	68	9	the	the	DET
fbem-9651	68	10	modern	modern	ADJ
fbem-9651	68	11	accounting	accounting	NOUN
fbem-9651	68	12	system	system	NOUN
fbem-9651	68	13	,	,	PUNCT
fbem-9651	68	14	financial	financial	ADJ
fbem-9651	68	15	accounting	accounting	NOUN
fbem-9651	68	16	and	and	CCONJ
fbem-9651	68	17	management	management	NOUN
fbem-9651	68	18	accounting	accounting	NOUN
fbem-9651	68	19	are	be	AUX
fbem-9651	68	20	two	two	NUM
fbem-9651	68	21	indispensable	indispensable	ADJ
fbem-9651	68	22	subjects	subject	NOUN
fbem-9651	68	23	,	,	PUNCT
fbem-9651	68	24	and	and	CCONJ
fbem-9651	68	25	in	in	ADP
fbem-9651	68	26	practice	practice	NOUN
fbem-9651	68	27	,	,	PUNCT
fbem-9651	68	28	the	the	DET
fbem-9651	68	29	development	development	NOUN
fbem-9651	68	30	of	of	ADP
fbem-9651	68	31	the	the	DET
fbem-9651	68	32	two	two	NUM
fbem-9651	68	33	work	work	NOUN
fbem-9651	68	34	depends	depend	VERB
fbem-9651	68	35	on	on	ADP
fbem-9651	68	36	the	the	DET
fbem-9651	68	37	accumulation	accumulation	NOUN
fbem-9651	68	38	of	of	ADP
fbem-9651	68	39	experience	experience	NOUN
fbem-9651	68	40	of	of	ADP
fbem-9651	68	41	staff	staff	NOUN
fbem-9651	68	42	on	on	ADP
fbem-9651	68	43	the	the	DET
fbem-9651	68	44	one	one	NUM
fbem-9651	68	45	hand	hand	NOUN
fbem-9651	68	46	,	,	PUNCT
fbem-9651	68	47	and	and	CCONJ
fbem-9651	68	48	on	on	ADP
fbem-9651	68	49	the	the	DET
fbem-9651	68	50	other	other	ADJ
fbem-9651	68	51	hand	hand	NOUN
fbem-9651	68	52	depends	depend	VERB
fbem-9651	68	53	on	on	ADP
fbem-9651	68	54	the	the	DET
fbem-9651	68	55	study	study	NOUN
fbem-9651	68	56	of	of	ADP
fbem-9651	68	57	relevant	relevant	ADJ
fbem-9651	68	58	theories	theory	NOUN
fbem-9651	68	59	,	,	PUNCT
fbem-9651	68	60	which	which	PRON
fbem-9651	68	61	reflects	reflect	VERB
fbem-9651	68	62	the	the	DET
fbem-9651	68	63	common	common	ADJ
fbem-9651	68	64	basis	basis	NOUN
fbem-9651	68	65	of	of	ADP
fbem-9651	68	66	the	the	DET
fbem-9651	68	67	integration	integration	NOUN
fbem-9651	68	68	of	of	ADP
fbem-9651	68	69	the	the	DET
fbem-9651	68	70	two	two	NUM
fbem-9651	68	71	,	,	PUNCT
fbem-9651	68	72	namely	namely	ADV
fbem-9651	68	73	accounting	accounting	NOUN
fbem-9651	68	74	theory	theory	NOUN
fbem-9651	68	75	,	,	PUNCT
fbem-9651	68	76	to	to	ADP
fbem-9651	68	77	a	a	DET
fbem-9651	68	78	certain	certain	ADJ
fbem-9651	68	79	extent	extent	NOUN
fbem-9651	68	80	.	.	PUNCT
fbem-9651	69	1	by	by	ADP
fbem-9651	69	2	studying	study	VERB
fbem-9651	69	3	accounting	accounting	NOUN
fbem-9651	69	4	theory	theory	NOUN
fbem-9651	69	5	and	and	CCONJ
fbem-9651	69	6	deepening	deepen	VERB
fbem-9651	69	7	the	the	DET
fbem-9651	69	8	understanding	understanding	NOUN
fbem-9651	69	9	and	and	CCONJ
fbem-9651	69	10	cognition	cognition	NOUN
fbem-9651	69	11	of	of	ADP
fbem-9651	69	12	accounting	accounting	NOUN
fbem-9651	69	13	theory	theory	NOUN
fbem-9651	69	14	,	,	PUNCT
fbem-9651	69	15	we	we	PRON
fbem-9651	69	16	can	can	AUX
fbem-9651	69	17	promote	promote	VERB
fbem-9651	69	18	the	the	DET
fbem-9651	69	19	mutual	mutual	ADJ
fbem-9651	69	20	penetration	penetration	NOUN
fbem-9651	69	21	of	of	ADP
fbem-9651	69	22	financial	financial	ADJ
fbem-9651	69	23	accounting	accounting	NOUN
fbem-9651	69	24	and	and	CCONJ
fbem-9651	69	25	management	management	NOUN
fbem-9651	69	26	accounting	accounting	NOUN
fbem-9651	69	27	in	in	ADP
fbem-9651	69	28	theory	theory	NOUN
fbem-9651	69	29	and	and	CCONJ
fbem-9651	69	30	content	content	NOUN
fbem-9651	69	31	,	,	PUNCT
fbem-9651	69	32	and	and	CCONJ
fbem-9651	69	33	then	then	ADV
fbem-9651	69	34	realize	realize	VERB
fbem-9651	69	35	the	the	DET
fbem-9651	69	36	integration	integration	NOUN
fbem-9651	69	37	of	of	ADP
fbem-9651	69	38	the	the	DET
fbem-9651	69	39	two	two	NUM
fbem-9651	69	40	,	,	PUNCT
fbem-9651	69	41	so	so	SCONJ
fbem-9651	69	42	that	that	SCONJ
fbem-9651	69	43	the	the	DET
fbem-9651	69	44	accounting	accounting	NOUN
fbem-9651	69	45	work	work	NOUN
fbem-9651	69	46	of	of	ADP
fbem-9651	69	47	enterprises	enterprise	NOUN
fbem-9651	69	48	can	can	AUX
fbem-9651	69	49	keep	keep	VERB
fbem-9651	69	50	up	up	ADP
fbem-9651	69	51	with	with	ADP
fbem-9651	69	52	the	the	DET
fbem-9651	69	53	pace	pace	NOUN
fbem-9651	69	54	of	of	ADP
fbem-9651	69	55	the	the	DET
fbem-9651	69	56	development	development	NOUN
fbem-9651	69	57	of	of	ADP
fbem-9651	69	58	the	the	DET
fbem-9651	69	59	times	time	NOUN
fbem-9651	69	60	and	and	CCONJ
fbem-9651	69	61	make	make	VERB
fbem-9651	69	62	enterprises	enterprise	NOUN
fbem-9651	69	63	stand	stand	VERB
fbem-9651	69	64	out	out	ADP
fbem-9651	69	65	in	in	ADP
fbem-9651	69	66	the	the	DET
fbem-9651	69	67	fierce	fierce	ADJ
fbem-9651	69	68	competition	competition	NOUN
fbem-9651	69	69	.	.	PUNCT
fbem-9651	70	1	in	in	ADP
fbem-9651	70	2	daily	daily	ADJ
fbem-9651	70	3	work	work	NOUN
fbem-9651	70	4	,	,	PUNCT
fbem-9651	70	5	financial	financial	ADJ
fbem-9651	70	6	accounting	accounting	NOUN
fbem-9651	70	7	and	and	CCONJ
fbem-9651	70	8	management	management	NOUN
fbem-9651	70	9	accounting	accounting	NOUN
fbem-9651	70	10	have	have	VERB
fbem-9651	70	11	different	different	ADJ
fbem-9651	70	12	focuses	focus	NOUN
fbem-9651	70	13	.	.	PUNCT
fbem-9651	71	1	financial	financial	ADJ
fbem-9651	71	2	accounting	accounting	NOUN
fbem-9651	71	3	focuses	focus	VERB
fbem-9651	71	4	on	on	ADP
fbem-9651	71	5	recording	recording	NOUN
fbem-9651	71	6	,	,	PUNCT
fbem-9651	71	7	accounting	account	VERB
fbem-9651	71	8	the	the	DET
fbem-9651	71	9	business	business	NOUN
fbem-9651	71	10	process	process	NOUN
fbem-9651	71	11	and	and	CCONJ
fbem-9651	71	12	generating	generate	VERB
fbem-9651	71	13	financial	financial	ADJ
fbem-9651	71	14	statements	statement	NOUN
fbem-9651	71	15	to	to	PART
fbem-9651	71	16	provide	provide	VERB
fbem-9651	71	17	basic	basic	ADJ
fbem-9651	71	18	financial	financial	ADJ
fbem-9651	71	19	information	information	NOUN
fbem-9651	71	20	for	for	ADP
fbem-9651	71	21	enterprise	enterprise	NOUN
fbem-9651	71	22	decision	decision	NOUN
fbem-9651	71	23	-	-	PUNCT
fbem-9651	71	24	making	making	NOUN
fbem-9651	71	25	,	,	PUNCT
fbem-9651	71	26	while	while	SCONJ
fbem-9651	71	27	management	management	NOUN
fbem-9651	71	28	accounting	accounting	NOUN
fbem-9651	71	29	focuses	focus	VERB
fbem-9651	71	30	on	on	ADP
fbem-9651	71	31	disclosing	disclose	VERB
fbem-9651	71	32	business	business	NOUN
fbem-9651	71	33	information	information	NOUN
fbem-9651	71	34	to	to	PART
fbem-9651	71	35	provide	provide	VERB
fbem-9651	71	36	help	help	NOUN
fbem-9651	71	37	for	for	SCONJ
fbem-9651	71	38	enterprises	enterprise	NOUN
fbem-9651	71	39	to	to	PART
fbem-9651	71	40	adjust	adjust	VERB
fbem-9651	71	41	and	and	CCONJ
fbem-9651	71	42	optimize	optimize	VERB
fbem-9651	71	43	strategic	strategic	ADJ
fbem-9651	71	44	decision	decision	NOUN
fbem-9651	71	45	-	-	PUNCT
fbem-9651	71	46	making	making	NOUN
fbem-9651	71	47	.	.	PUNCT
fbem-9651	72	1	but	but	CCONJ
fbem-9651	72	2	generally	generally	ADV
fbem-9651	72	3	speaking	speak	VERB
fbem-9651	72	4	,	,	PUNCT
fbem-9651	72	5	the	the	DET
fbem-9651	72	6	two	two	NUM
fbem-9651	72	7	are	be	AUX
fbem-9651	72	8	to	to	PART
fbem-9651	72	9	improve	improve	VERB
fbem-9651	72	10	the	the	DET
fbem-9651	72	11	efficiency	efficiency	NOUN
fbem-9651	72	12	of	of	ADP
fbem-9651	72	13	enterprise	enterprise	NOUN
fbem-9651	72	14	operation	operation	NOUN
fbem-9651	72	15	as	as	ADP
fbem-9651	72	16	the	the	DET
fbem-9651	72	17	ultimate	ultimate	ADJ
fbem-9651	72	18	goal	goal	NOUN
fbem-9651	72	19	,	,	PUNCT
fbem-9651	72	20	to	to	PART
fbem-9651	72	21	promote	promote	VERB
fbem-9651	72	22	the	the	DET
fbem-9651	72	23	enterprise	enterprise	NOUN
fbem-9651	72	24	management	management	NOUN
fbem-9651	72	25	to	to	PART
fbem-9651	72	26	achieve	achieve	VERB
fbem-9651	72	27	scientific	scientific	ADJ
fbem-9651	72	28	,	,	PUNCT
fbem-9651	72	29	rationalization	rationalization	NOUN
fbem-9651	72	30	,	,	PUNCT
fbem-9651	72	31	high	high	ADJ
fbem-9651	72	32	efficiency	efficiency	NOUN
fbem-9651	72	33	.	.	PUNCT
fbem-9651	73	1	in	in	ADP
fbem-9651	73	2	addition	addition	NOUN
fbem-9651	73	3	,	,	PUNCT
fbem-9651	73	4	the	the	DET
fbem-9651	73	5	content	content	NOUN
fbem-9651	73	6	of	of	ADP
fbem-9651	73	7	financial	financial	ADJ
fbem-9651	73	8	accounting	accounting	NOUN
fbem-9651	73	9	and	and	CCONJ
fbem-9651	73	10	management	management	NOUN
fbem-9651	73	11	accounting	accounting	NOUN
fbem-9651	73	12	can	can	AUX
fbem-9651	73	13	be	be	AUX
fbem-9651	73	14	better	well	ADV
fbem-9651	73	15	penetrated	penetrate	VERB
fbem-9651	73	16	and	and	CCONJ
fbem-9651	73	17	integrated	integrate	VERB
fbem-9651	73	18	with	with	ADP
fbem-9651	73	19	the	the	DET
fbem-9651	73	20	support	support	NOUN
fbem-9651	73	21	of	of	ADP
fbem-9651	73	22	big	big	ADJ
fbem-9651	73	23	data	datum	NOUN
fbem-9651	73	24	technology	technology	NOUN
fbem-9651	73	25	.	.	PUNCT
fbem-9651	74	1	through	through	ADP
fbem-9651	74	2	the	the	DET
fbem-9651	74	3	sharing	sharing	NOUN
fbem-9651	74	4	of	of	ADP
fbem-9651	74	5	technology	technology	NOUN
fbem-9651	74	6	and	and	CCONJ
fbem-9651	74	7	data	datum	NOUN
fbem-9651	74	8	,	,	PUNCT
fbem-9651	74	9	financial	financial	ADJ
fbem-9651	74	10	accounting	accounting	NOUN
fbem-9651	74	11	can	can	AUX
fbem-9651	74	12	provide	provide	VERB
fbem-9651	74	13	the	the	DET
fbem-9651	74	14	foundation	foundation	NOUN
fbem-9651	74	15	for	for	ADP
fbem-9651	74	16	management	management	NOUN
fbem-9651	74	17	accounting	accounting	NOUN
fbem-9651	74	18	,	,	PUNCT
fbem-9651	74	19	while	while	SCONJ
fbem-9651	74	20	management	management	NOUN
fbem-9651	74	21	accounting	accounting	NOUN
fbem-9651	74	22	can	can	AUX
fbem-9651	74	23	supplement	supplement	VERB
fbem-9651	74	24	and	and	CCONJ
fbem-9651	74	25	expand	expand	VERB
fbem-9651	74	26	the	the	DET
fbem-9651	74	27	business	business	NOUN
fbem-9651	74	28	vision	vision	NOUN
fbem-9651	74	29	of	of	ADP
fbem-9651	74	30	financial	financial	ADJ
fbem-9651	74	31	accounting	accounting	NOUN
fbem-9651	74	32	.	.	PUNCT
fbem-9651	75	1	finally	finally	ADV
fbem-9651	75	2	,	,	PUNCT
fbem-9651	75	3	through	through	ADP
fbem-9651	75	4	the	the	DET
fbem-9651	75	5	integration	integration	NOUN
fbem-9651	75	6	of	of	ADP
fbem-9651	75	7	the	the	DET
fbem-9651	75	8	two	two	NUM
fbem-9651	75	9	,	,	PUNCT
fbem-9651	75	10	enterprises	enterprise	NOUN
fbem-9651	75	11	can	can	AUX
fbem-9651	75	12	serve	serve	VERB
fbem-9651	75	13	a	a	DET
fbem-9651	75	14	higher	high	ADJ
fbem-9651	75	15	level	level	NOUN
fbem-9651	75	16	of	of	ADP
fbem-9651	75	17	operation	operation	NOUN
fbem-9651	75	18	and	and	CCONJ
fbem-9651	75	19	management	management	NOUN
fbem-9651	75	20	.	.	PUNCT
fbem-9651	76	1	(	(	PUNCT
fbem-9651	76	2	3	3	X
fbem-9651	76	3	)	)	PUNCT
fbem-9651	76	4	build	build	VERB
fbem-9651	76	5	an	an	DET
fbem-9651	76	6	integration	integration	NOUN
fbem-9651	76	7	system	system	NOUN
fbem-9651	76	8	the	the	DET
fbem-9651	76	9	integration	integration	NOUN
fbem-9651	76	10	of	of	ADP
fbem-9651	76	11	financial	financial	ADJ
fbem-9651	76	12	accounting	accounting	NOUN
fbem-9651	76	13	and	and	CCONJ
fbem-9651	76	14	management	management	NOUN
fbem-9651	76	15	accounting	accounting	NOUN
fbem-9651	76	16	will	will	AUX
fbem-9651	76	17	promote	promote	VERB
fbem-9651	76	18	the	the	DET
fbem-9651	76	19	continuous	continuous	ADJ
fbem-9651	76	20	improvement	improvement	NOUN
fbem-9651	76	21	and	and	CCONJ
fbem-9651	76	22	breakthrough	breakthrough	NOUN
fbem-9651	76	23	of	of	ADP
fbem-9651	76	24	accounting	accounting	NOUN
fbem-9651	76	25	theory	theory	NOUN
fbem-9651	76	26	.	.	PUNCT
fbem-9651	77	1	at	at	ADP
fbem-9651	77	2	present	present	NOUN
fbem-9651	77	3	,	,	PUNCT
fbem-9651	77	4	although	although	SCONJ
fbem-9651	77	5	most	most	ADJ
fbem-9651	77	6	enterprises	enterprise	NOUN
fbem-9651	77	7	have	have	AUX
fbem-9651	77	8	established	establish	VERB
fbem-9651	77	9	relatively	relatively	ADV
fbem-9651	77	10	sound	sound	ADJ
fbem-9651	77	11	financial	financial	ADJ
fbem-9651	77	12	183	183	NUM
fbem-9651	77	13	accounting	accounting	NOUN
fbem-9651	77	14	management	management	NOUN
fbem-9651	77	15	system	system	NOUN
fbem-9651	77	16	and	and	CCONJ
fbem-9651	77	17	management	management	NOUN
fbem-9651	77	18	accounting	accounting	NOUN
fbem-9651	77	19	management	management	NOUN
fbem-9651	77	20	system	system	NOUN
fbem-9651	77	21	,	,	PUNCT
fbem-9651	77	22	there	there	PRON
fbem-9651	77	23	are	be	VERB
fbem-9651	77	24	still	still	ADV
fbem-9651	77	25	some	some	DET
fbem-9651	77	26	differences	difference	NOUN
fbem-9651	77	27	between	between	ADP
fbem-9651	77	28	them	they	PRON
fbem-9651	77	29	,	,	PUNCT
fbem-9651	77	30	so	so	ADV
fbem-9651	77	31	in	in	ADP
fbem-9651	77	32	the	the	DET
fbem-9651	77	33	aspects	aspect	NOUN
fbem-9651	77	34	of	of	ADP
fbem-9651	77	35	daily	daily	ADJ
fbem-9651	77	36	management	management	NOUN
fbem-9651	77	37	focus	focus	NOUN
fbem-9651	77	38	and	and	CCONJ
fbem-9651	77	39	work	work	NOUN
fbem-9651	77	40	content	content	NOUN
fbem-9651	77	41	,	,	PUNCT
fbem-9651	77	42	the	the	DET
fbem-9651	77	43	purpose	purpose	NOUN
fbem-9651	77	44	of	of	ADP
fbem-9651	77	45	effective	effective	ADJ
fbem-9651	77	46	sharing	sharing	NOUN
fbem-9651	77	47	of	of	ADP
fbem-9651	77	48	information	information	NOUN
fbem-9651	77	49	resources	resource	NOUN
fbem-9651	77	50	can	can	AUX
fbem-9651	77	51	not	not	PART
fbem-9651	77	52	be	be	AUX
fbem-9651	77	53	realized	realize	VERB
fbem-9651	77	54	.	.	PUNCT
fbem-9651	78	1	in	in	ADP
fbem-9651	78	2	order	order	NOUN
fbem-9651	78	3	to	to	PART
fbem-9651	78	4	better	well	ADV
fbem-9651	78	5	realize	realize	VERB
fbem-9651	78	6	the	the	DET
fbem-9651	78	7	organic	organic	ADJ
fbem-9651	78	8	integration	integration	NOUN
fbem-9651	78	9	of	of	ADP
fbem-9651	78	10	financial	financial	ADJ
fbem-9651	78	11	accounting	accounting	NOUN
fbem-9651	78	12	and	and	CCONJ
fbem-9651	78	13	management	management	NOUN
fbem-9651	78	14	accounting	accounting	NOUN
fbem-9651	78	15	,	,	PUNCT
fbem-9651	78	16	it	it	PRON
fbem-9651	78	17	is	be	AUX
fbem-9651	78	18	necessary	necessary	ADJ
fbem-9651	78	19	to	to	PART
fbem-9651	78	20	build	build	VERB
fbem-9651	78	21	the	the	DET
fbem-9651	78	22	integration	integration	NOUN
fbem-9651	78	23	system	system	NOUN
fbem-9651	78	24	,	,	PUNCT
fbem-9651	78	25	optimize	optimize	VERB
fbem-9651	78	26	the	the	DET
fbem-9651	78	27	management	management	NOUN
fbem-9651	78	28	process	process	NOUN
fbem-9651	78	29	and	and	CCONJ
fbem-9651	78	30	establish	establish	VERB
fbem-9651	78	31	a	a	DET
fbem-9651	78	32	sound	sound	ADJ
fbem-9651	78	33	management	management	NOUN
fbem-9651	78	34	mechanism	mechanism	NOUN
fbem-9651	78	35	.	.	PUNCT
fbem-9651	79	1	by	by	ADP
fbem-9651	79	2	building	build	VERB
fbem-9651	79	3	a	a	DET
fbem-9651	79	4	scientific	scientific	ADJ
fbem-9651	79	5	and	and	CCONJ
fbem-9651	79	6	perfect	perfect	ADJ
fbem-9651	79	7	integration	integration	NOUN
fbem-9651	79	8	system	system	NOUN
fbem-9651	79	9	,	,	PUNCT
fbem-9651	79	10	accounting	accounting	NOUN
fbem-9651	79	11	activities	activity	NOUN
fbem-9651	79	12	of	of	ADP
fbem-9651	79	13	enterprises	enterprise	NOUN
fbem-9651	79	14	can	can	AUX
fbem-9651	79	15	be	be	AUX
fbem-9651	79	16	more	more	ADV
fbem-9651	79	17	consistent	consistent	ADJ
fbem-9651	79	18	with	with	ADP
fbem-9651	79	19	existing	exist	VERB
fbem-9651	79	20	business	business	NOUN
fbem-9651	79	21	activities	activity	NOUN
fbem-9651	79	22	,	,	PUNCT
fbem-9651	79	23	meet	meet	VERB
fbem-9651	79	24	the	the	DET
fbem-9651	79	25	diversified	diversify	VERB
fbem-9651	79	26	needs	need	NOUN
fbem-9651	79	27	of	of	ADP
fbem-9651	79	28	multiple	multiple	ADJ
fbem-9651	79	29	information	information	NOUN
fbem-9651	79	30	users	user	NOUN
fbem-9651	79	31	,	,	PUNCT
fbem-9651	79	32	reduce	reduce	VERB
fbem-9651	79	33	repetitive	repetitive	ADJ
fbem-9651	79	34	work	work	NOUN
fbem-9651	79	35	,	,	PUNCT
fbem-9651	79	36	and	and	CCONJ
fbem-9651	79	37	improve	improve	VERB
fbem-9651	79	38	accounting	accounting	NOUN
fbem-9651	79	39	work	work	NOUN
fbem-9651	79	40	efficiency	efficiency	NOUN
fbem-9651	79	41	.	.	PUNCT
fbem-9651	80	1	in	in	ADP
fbem-9651	80	2	the	the	DET
fbem-9651	80	3	construction	construction	NOUN
fbem-9651	80	4	of	of	ADP
fbem-9651	80	5	integration	integration	NOUN
fbem-9651	80	6	,	,	PUNCT
fbem-9651	80	7	first	first	ADV
fbem-9651	80	8	of	of	ADP
fbem-9651	80	9	all	all	PRON
fbem-9651	80	10	,	,	PUNCT
fbem-9651	80	11	enterprise	enterprise	NOUN
fbem-9651	80	12	managers	manager	NOUN
fbem-9651	80	13	should	should	AUX
fbem-9651	80	14	pay	pay	VERB
fbem-9651	80	15	attention	attention	NOUN
fbem-9651	80	16	to	to	ADP
fbem-9651	80	17	management	management	NOUN
fbem-9651	80	18	accounting	accounting	NOUN
fbem-9651	80	19	and	and	CCONJ
fbem-9651	80	20	affirm	affirm	NOUN
fbem-9651	80	21	its	its	PRON
fbem-9651	80	22	important	important	ADJ
fbem-9651	80	23	role	role	NOUN
fbem-9651	80	24	in	in	ADP
fbem-9651	80	25	the	the	DET
fbem-9651	80	26	development	development	NOUN
fbem-9651	80	27	of	of	ADP
fbem-9651	80	28	enterprises	enterprise	NOUN
fbem-9651	80	29	,	,	PUNCT
fbem-9651	80	30	so	so	SCONJ
fbem-9651	80	31	as	as	SCONJ
fbem-9651	80	32	to	to	PART
fbem-9651	80	33	facilitate	facilitate	VERB
fbem-9651	80	34	accounting	accounting	NOUN
fbem-9651	80	35	workers	worker	NOUN
fbem-9651	80	36	to	to	PART
fbem-9651	80	37	collect	collect	VERB
fbem-9651	80	38	and	and	CCONJ
fbem-9651	80	39	integrate	integrate	VERB
fbem-9651	80	40	relevant	relevant	ADJ
fbem-9651	80	41	economic	economic	ADJ
fbem-9651	80	42	information	information	NOUN
fbem-9651	80	43	more	more	ADV
fbem-9651	80	44	accurately	accurately	ADV
fbem-9651	80	45	.	.	PUNCT
fbem-9651	81	1	secondly	secondly	ADV
fbem-9651	81	2	,	,	PUNCT
fbem-9651	81	3	it	it	PRON
fbem-9651	81	4	is	be	AUX
fbem-9651	81	5	necessary	necessary	ADJ
fbem-9651	81	6	to	to	PART
fbem-9651	81	7	continuously	continuously	ADV
fbem-9651	81	8	improve	improve	VERB
fbem-9651	81	9	the	the	DET
fbem-9651	81	10	quality	quality	NOUN
fbem-9651	81	11	of	of	ADP
fbem-9651	81	12	enterprise	enterprise	NOUN
fbem-9651	81	13	accounting	accounting	NOUN
fbem-9651	81	14	personnel	personnel	NOUN
fbem-9651	81	15	,	,	PUNCT
fbem-9651	81	16	especially	especially	ADV
fbem-9651	81	17	to	to	PART
fbem-9651	81	18	strengthen	strengthen	VERB
fbem-9651	81	19	the	the	DET
fbem-9651	81	20	training	training	NOUN
fbem-9651	81	21	of	of	ADP
fbem-9651	81	22	management	management	NOUN
fbem-9651	81	23	accounting	accounting	NOUN
fbem-9651	81	24	personnel	personnel	NOUN
fbem-9651	81	25	,	,	PUNCT
fbem-9651	81	26	so	so	SCONJ
fbem-9651	81	27	that	that	SCONJ
fbem-9651	81	28	they	they	PRON
fbem-9651	81	29	realize	realize	VERB
fbem-9651	81	30	the	the	DET
fbem-9651	81	31	importance	importance	NOUN
fbem-9651	81	32	of	of	ADP
fbem-9651	81	33	the	the	DET
fbem-9651	81	34	innovation	innovation	NOUN
fbem-9651	81	35	of	of	ADP
fbem-9651	81	36	management	management	NOUN
fbem-9651	81	37	accounting	accounting	NOUN
fbem-9651	81	38	work	work	NOUN
fbem-9651	81	39	and	and	CCONJ
fbem-9651	81	40	accounting	accounting	NOUN
fbem-9651	81	41	integration	integration	NOUN
fbem-9651	81	42	for	for	ADP
fbem-9651	81	43	the	the	DET
fbem-9651	81	44	development	development	NOUN
fbem-9651	81	45	of	of	ADP
fbem-9651	81	46	enterprises	enterprise	NOUN
fbem-9651	81	47	,	,	PUNCT
fbem-9651	81	48	so	so	SCONJ
fbem-9651	81	49	as	as	SCONJ
fbem-9651	81	50	to	to	PART
fbem-9651	81	51	better	well	ADV
fbem-9651	81	52	promote	promote	VERB
fbem-9651	81	53	the	the	DET
fbem-9651	81	54	communication	communication	NOUN
fbem-9651	81	55	and	and	CCONJ
fbem-9651	81	56	exchange	exchange	NOUN
fbem-9651	81	57	between	between	ADP
fbem-9651	81	58	financial	financial	ADJ
fbem-9651	81	59	accounting	accounting	NOUN
fbem-9651	81	60	staff	staff	NOUN
fbem-9651	81	61	and	and	CCONJ
fbem-9651	81	62	management	management	NOUN
fbem-9651	81	63	accounting	accounting	NOUN
fbem-9651	81	64	staff	staff	NOUN
fbem-9651	81	65	.	.	PUNCT
fbem-9651	82	1	thirdly	thirdly	ADV
fbem-9651	82	2	,	,	PUNCT
fbem-9651	82	3	enterprises	enterprise	NOUN
fbem-9651	82	4	need	need	VERB
fbem-9651	82	5	to	to	PART
fbem-9651	82	6	improve	improve	VERB
fbem-9651	82	7	and	and	CCONJ
fbem-9651	82	8	perfect	perfect	VERB
fbem-9651	82	9	the	the	DET
fbem-9651	82	10	business	business	NOUN
fbem-9651	82	11	system	system	NOUN
fbem-9651	82	12	of	of	ADP
fbem-9651	82	13	financial	financial	ADJ
fbem-9651	82	14	accounting	accounting	NOUN
fbem-9651	82	15	and	and	CCONJ
fbem-9651	82	16	management	management	NOUN
fbem-9651	82	17	accounting	accounting	NOUN
fbem-9651	82	18	,	,	PUNCT
fbem-9651	82	19	so	so	SCONJ
fbem-9651	82	20	that	that	SCONJ
fbem-9651	82	21	relevant	relevant	ADJ
fbem-9651	82	22	staff	staff	NOUN
fbem-9651	82	23	can	can	AUX
fbem-9651	82	24	collect	collect	VERB
fbem-9651	82	25	relevant	relevant	ADJ
fbem-9651	82	26	data	datum	NOUN
fbem-9651	82	27	more	more	ADV
fbem-9651	82	28	conveniently	conveniently	ADV
fbem-9651	82	29	and	and	CCONJ
fbem-9651	82	30	effectively	effectively	ADV
fbem-9651	82	31	,	,	PUNCT
fbem-9651	82	32	and	and	CCONJ
fbem-9651	82	33	promote	promote	VERB
fbem-9651	82	34	the	the	DET
fbem-9651	82	35	effective	effective	ADJ
fbem-9651	82	36	integration	integration	NOUN
fbem-9651	82	37	of	of	ADP
fbem-9651	82	38	financial	financial	ADJ
fbem-9651	82	39	accounting	accounting	NOUN
fbem-9651	82	40	and	and	CCONJ
fbem-9651	82	41	management	management	NOUN
fbem-9651	82	42	accounting	accounting	NOUN
fbem-9651	82	43	on	on	ADP
fbem-9651	82	44	the	the	DET
fbem-9651	82	45	business	business	NOUN
fbem-9651	82	46	system	system	NOUN
fbem-9651	82	47	.	.	PUNCT
fbem-9651	83	1	finally	finally	ADV
fbem-9651	83	2	,	,	PUNCT
fbem-9651	83	3	further	far	ADV
fbem-9651	83	4	refine	refine	VERB
fbem-9651	83	5	and	and	CCONJ
fbem-9651	83	6	improve	improve	VERB
fbem-9651	83	7	the	the	DET
fbem-9651	83	8	basic	basic	ADJ
fbem-9651	83	9	accounting	accounting	NOUN
fbem-9651	83	10	work	work	NOUN
fbem-9651	83	11	,	,	PUNCT
fbem-9651	83	12	improve	improve	VERB
fbem-9651	83	13	the	the	DET
fbem-9651	83	14	pertinence	pertinence	NOUN
fbem-9651	83	15	of	of	ADP
fbem-9651	83	16	information	information	NOUN
fbem-9651	83	17	expression	expression	NOUN
fbem-9651	83	18	,	,	PUNCT
fbem-9651	83	19	and	and	CCONJ
fbem-9651	83	20	promote	promote	VERB
fbem-9651	83	21	the	the	DET
fbem-9651	83	22	integration	integration	NOUN
fbem-9651	83	23	of	of	ADP
fbem-9651	83	24	finance	finance	NOUN
fbem-9651	83	25	and	and	CCONJ
fbem-9651	83	26	management	management	NOUN
fbem-9651	83	27	.	.	PUNCT
fbem-9651	84	1	(	(	PUNCT
fbem-9651	84	2	4	4	X
fbem-9651	84	3	)	)	PUNCT
fbem-9651	84	4	technology	technology	NOUN
fbem-9651	84	5	and	and	CCONJ
fbem-9651	84	6	talent	talent	NOUN
fbem-9651	84	7	merge	merge	NOUN
fbem-9651	84	8	in	in	ADP
fbem-9651	84	9	the	the	DET
fbem-9651	84	10	business	business	NOUN
fbem-9651	84	11	activities	activity	NOUN
fbem-9651	84	12	of	of	ADP
fbem-9651	84	13	enterprises	enterprise	NOUN
fbem-9651	84	14	,	,	PUNCT
fbem-9651	84	15	big	big	ADJ
fbem-9651	84	16	data	datum	NOUN
fbem-9651	84	17	information	information	NOUN
fbem-9651	84	18	technology	technology	NOUN
fbem-9651	84	19	has	have	AUX
fbem-9651	84	20	played	play	VERB
fbem-9651	84	21	a	a	DET
fbem-9651	84	22	crucial	crucial	ADJ
fbem-9651	84	23	role	role	NOUN
fbem-9651	84	24	.	.	PUNCT
fbem-9651	85	1	the	the	DET
fbem-9651	85	2	use	use	NOUN
fbem-9651	85	3	of	of	ADP
fbem-9651	85	4	big	big	ADJ
fbem-9651	85	5	data	datum	NOUN
fbem-9651	85	6	technology	technology	NOUN
fbem-9651	85	7	can	can	AUX
fbem-9651	85	8	realize	realize	VERB
fbem-9651	85	9	the	the	DET
fbem-9651	85	10	efficient	efficient	ADJ
fbem-9651	85	11	management	management	NOUN
fbem-9651	85	12	of	of	ADP
fbem-9651	85	13	the	the	DET
fbem-9651	85	14	original	original	ADJ
fbem-9651	85	15	financial	financial	ADJ
fbem-9651	85	16	accounting	accounting	NOUN
fbem-9651	85	17	documents	document	NOUN
fbem-9651	85	18	,	,	PUNCT
fbem-9651	85	19	the	the	DET
fbem-9651	85	20	key	key	ADJ
fbem-9651	85	21	relationship	relationship	NOUN
fbem-9651	85	22	between	between	ADP
fbem-9651	85	23	the	the	DET
fbem-9651	85	24	verification	verification	NOUN
fbem-9651	85	25	index	index	NOUN
fbem-9651	85	26	values	value	NOUN
fbem-9651	85	27	,	,	PUNCT
fbem-9651	85	28	reduce	reduce	VERB
fbem-9651	85	29	the	the	DET
fbem-9651	85	30	risk	risk	NOUN
fbem-9651	85	31	caused	cause	VERB
fbem-9651	85	32	by	by	ADP
fbem-9651	85	33	data	datum	NOUN
fbem-9651	85	34	errors	error	NOUN
fbem-9651	85	35	,	,	PUNCT
fbem-9651	85	36	and	and	CCONJ
fbem-9651	85	37	improve	improve	VERB
fbem-9651	85	38	the	the	DET
fbem-9651	85	39	accounting	accounting	NOUN
fbem-9651	85	40	efficiency	efficiency	NOUN
fbem-9651	85	41	.	.	PUNCT
fbem-9651	86	1	the	the	DET
fbem-9651	86	2	application	application	NOUN
fbem-9651	86	3	of	of	ADP
fbem-9651	86	4	such	such	ADJ
fbem-9651	86	5	big	big	ADJ
fbem-9651	86	6	data	datum	NOUN
fbem-9651	86	7	technology	technology	NOUN
fbem-9651	86	8	puts	put	VERB
fbem-9651	86	9	forward	forward	ADV
fbem-9651	86	10	higher	high	ADJ
fbem-9651	86	11	requirements	requirement	NOUN
fbem-9651	86	12	for	for	ADP
fbem-9651	86	13	the	the	DET
fbem-9651	86	14	professionalism	professionalism	NOUN
fbem-9651	86	15	and	and	CCONJ
fbem-9651	86	16	technicality	technicality	NOUN
fbem-9651	86	17	of	of	ADP
fbem-9651	86	18	accounting	accounting	NOUN
fbem-9651	86	19	personnel	personnel	NOUN
fbem-9651	86	20	.	.	PUNCT
fbem-9651	87	1	the	the	DET
fbem-9651	87	2	integration	integration	NOUN
fbem-9651	87	3	of	of	ADP
fbem-9651	87	4	financial	financial	ADJ
fbem-9651	87	5	accounting	accounting	NOUN
fbem-9651	87	6	and	and	CCONJ
fbem-9651	87	7	management	management	NOUN
fbem-9651	87	8	accounting	accounting	NOUN
fbem-9651	87	9	requires	require	VERB
fbem-9651	87	10	talents	talent	NOUN
fbem-9651	87	11	with	with	ADP
fbem-9651	87	12	high	high	ADJ
fbem-9651	87	13	professional	professional	ADJ
fbem-9651	87	14	quality	quality	NOUN
fbem-9651	87	15	,	,	PUNCT
fbem-9651	87	16	who	who	PRON
fbem-9651	87	17	can	can	AUX
fbem-9651	87	18	effectively	effectively	ADV
fbem-9651	87	19	combine	combine	VERB
fbem-9651	87	20	the	the	DET
fbem-9651	87	21	internal	internal	ADJ
fbem-9651	87	22	operation	operation	NOUN
fbem-9651	87	23	conditions	condition	NOUN
fbem-9651	87	24	of	of	ADP
fbem-9651	87	25	enterprises	enterprise	NOUN
fbem-9651	87	26	with	with	ADP
fbem-9651	87	27	the	the	DET
fbem-9651	87	28	external	external	ADJ
fbem-9651	87	29	environment	environment	NOUN
fbem-9651	87	30	,	,	PUNCT
fbem-9651	87	31	conduct	conduct	VERB
fbem-9651	87	32	reasonable	reasonable	ADJ
fbem-9651	87	33	analysis	analysis	NOUN
fbem-9651	87	34	of	of	ADP
fbem-9651	87	35	these	these	DET
fbem-9651	87	36	factors	factor	NOUN
fbem-9651	87	37	,	,	PUNCT
fbem-9651	87	38	and	and	CCONJ
fbem-9651	87	39	give	give	VERB
fbem-9651	87	40	relevant	relevant	ADJ
fbem-9651	87	41	suggestions	suggestion	NOUN
fbem-9651	87	42	for	for	ADP
fbem-9651	87	43	managers	manager	NOUN
fbem-9651	87	44	'	'	PART
fbem-9651	87	45	reference	reference	NOUN
fbem-9651	87	46	.	.	PUNCT
fbem-9651	88	1	therefore	therefore	ADV
fbem-9651	88	2	,	,	PUNCT
fbem-9651	88	3	in	in	ADP
fbem-9651	88	4	practice	practice	NOUN
fbem-9651	88	5	,	,	PUNCT
fbem-9651	88	6	we	we	PRON
fbem-9651	88	7	should	should	AUX
fbem-9651	88	8	pay	pay	VERB
fbem-9651	88	9	attention	attention	NOUN
fbem-9651	88	10	to	to	ADP
fbem-9651	88	11	the	the	DET
fbem-9651	88	12	training	training	NOUN
fbem-9651	88	13	of	of	ADP
fbem-9651	88	14	these	these	DET
fbem-9651	88	15	talents	talent	NOUN
fbem-9651	88	16	,	,	PUNCT
fbem-9651	88	17	in	in	ADP
fbem-9651	88	18	order	order	NOUN
fbem-9651	88	19	to	to	PART
fbem-9651	88	20	meet	meet	VERB
fbem-9651	88	21	the	the	DET
fbem-9651	88	22	requirements	requirement	NOUN
fbem-9651	88	23	of	of	ADP
fbem-9651	88	24	modern	modern	ADJ
fbem-9651	88	25	enterprise	enterprise	NOUN
fbem-9651	88	26	development	development	NOUN
fbem-9651	88	27	for	for	ADP
fbem-9651	88	28	the	the	DET
fbem-9651	88	29	professional	professional	ADJ
fbem-9651	88	30	quality	quality	NOUN
fbem-9651	88	31	of	of	ADP
fbem-9651	88	32	accounting	accounting	NOUN
fbem-9651	88	33	talents	talent	NOUN
fbem-9651	88	34	.	.	PUNCT
fbem-9651	89	1	first	first	ADV
fbem-9651	89	2	of	of	ADP
fbem-9651	89	3	all	all	PRON
fbem-9651	89	4	,	,	PUNCT
fbem-9651	89	5	enterprises	enterprise	NOUN
fbem-9651	89	6	should	should	AUX
fbem-9651	89	7	strengthen	strengthen	VERB
fbem-9651	89	8	the	the	DET
fbem-9651	89	9	training	training	NOUN
fbem-9651	89	10	of	of	ADP
fbem-9651	89	11	accounting	accounting	NOUN
fbem-9651	89	12	professionals	professional	NOUN
fbem-9651	89	13	,	,	PUNCT
fbem-9651	89	14	combine	combine	VERB
fbem-9651	89	15	financial	financial	ADJ
fbem-9651	89	16	accounting	accounting	NOUN
fbem-9651	89	17	with	with	ADP
fbem-9651	89	18	management	management	NOUN
fbem-9651	89	19	accounting	accounting	NOUN
fbem-9651	89	20	,	,	PUNCT
fbem-9651	89	21	and	and	CCONJ
fbem-9651	89	22	establish	establish	VERB
fbem-9651	89	23	a	a	DET
fbem-9651	89	24	sound	sound	ADJ
fbem-9651	89	25	training	training	NOUN
fbem-9651	89	26	system	system	NOUN
fbem-9651	89	27	.	.	PUNCT
fbem-9651	90	1	for	for	ADP
fbem-9651	90	2	example	example	NOUN
fbem-9651	90	3	,	,	PUNCT
fbem-9651	90	4	they	they	PRON
fbem-9651	90	5	should	should	AUX
fbem-9651	90	6	hire	hire	VERB
fbem-9651	90	7	accounting	accounting	NOUN
fbem-9651	90	8	experts	expert	NOUN
fbem-9651	90	9	and	and	CCONJ
fbem-9651	90	10	scholars	scholar	NOUN
fbem-9651	90	11	to	to	PART
fbem-9651	90	12	give	give	VERB
fbem-9651	90	13	regular	regular	ADJ
fbem-9651	90	14	lectures	lecture	NOUN
fbem-9651	90	15	to	to	ADP
fbem-9651	90	16	financial	financial	ADJ
fbem-9651	90	17	personnel	personnel	NOUN
fbem-9651	90	18	,	,	PUNCT
fbem-9651	90	19	so	so	SCONJ
fbem-9651	90	20	that	that	SCONJ
fbem-9651	90	21	they	they	PRON
fbem-9651	90	22	can	can	AUX
fbem-9651	90	23	master	master	VERB
fbem-9651	90	24	new	new	ADJ
fbem-9651	90	25	ideas	idea	NOUN
fbem-9651	90	26	,	,	PUNCT
fbem-9651	90	27	new	new	ADJ
fbem-9651	90	28	technologies	technology	NOUN
fbem-9651	90	29	,	,	PUNCT
fbem-9651	90	30	new	new	ADJ
fbem-9651	90	31	methods	method	NOUN
fbem-9651	90	32	and	and	CCONJ
fbem-9651	90	33	new	new	ADJ
fbem-9651	90	34	theories	theory	NOUN
fbem-9651	90	35	,	,	PUNCT
fbem-9651	90	36	so	so	SCONJ
fbem-9651	90	37	as	as	SCONJ
fbem-9651	90	38	to	to	PART
fbem-9651	90	39	improve	improve	VERB
fbem-9651	90	40	the	the	DET
fbem-9651	90	41	comprehensive	comprehensive	ADJ
fbem-9651	90	42	quality	quality	NOUN
fbem-9651	90	43	of	of	ADP
fbem-9651	90	44	financial	financial	ADJ
fbem-9651	90	45	personnel	personnel	NOUN
fbem-9651	90	46	.	.	PUNCT
fbem-9651	91	1	so	so	SCONJ
fbem-9651	91	2	that	that	SCONJ
fbem-9651	91	3	they	they	PRON
fbem-9651	91	4	can	can	AUX
fbem-9651	91	5	better	well	ADV
fbem-9651	91	6	master	master	VERB
fbem-9651	91	7	the	the	DET
fbem-9651	91	8	basic	basic	ADJ
fbem-9651	91	9	financial	financial	ADJ
fbem-9651	91	10	accounting	accounting	NOUN
fbem-9651	91	11	knowledge	knowledge	NOUN
fbem-9651	91	12	and	and	CCONJ
fbem-9651	91	13	skills	skill	NOUN
fbem-9651	91	14	,	,	PUNCT
fbem-9651	91	15	so	so	SCONJ
fbem-9651	91	16	as	as	SCONJ
fbem-9651	91	17	to	to	PART
fbem-9651	91	18	cultivate	cultivate	VERB
fbem-9651	91	19	more	more	ADJ
fbem-9651	91	20	"	"	PUNCT
fbem-9651	91	21	compound	compound	NOUN
fbem-9651	91	22	"	"	PUNCT
fbem-9651	91	23	talents	talent	NOUN
fbem-9651	91	24	.	.	PUNCT
fbem-9651	92	1	secondly	secondly	ADV
fbem-9651	92	2	,	,	PUNCT
fbem-9651	92	3	enterprises	enterprise	NOUN
fbem-9651	92	4	should	should	AUX
fbem-9651	92	5	strengthen	strengthen	VERB
fbem-9651	92	6	the	the	DET
fbem-9651	92	7	training	training	NOUN
fbem-9651	92	8	of	of	ADP
fbem-9651	92	9	computer	computer	NOUN
fbem-9651	92	10	application	application	NOUN
fbem-9651	92	11	ability	ability	NOUN
fbem-9651	92	12	of	of	ADP
fbem-9651	92	13	accounting	accounting	NOUN
fbem-9651	92	14	personnel	personnel	NOUN
fbem-9651	92	15	,	,	PUNCT
fbem-9651	92	16	so	so	SCONJ
fbem-9651	92	17	that	that	SCONJ
fbem-9651	92	18	they	they	PRON
fbem-9651	92	19	can	can	AUX
fbem-9651	92	20	master	master	VERB
fbem-9651	92	21	the	the	DET
fbem-9651	92	22	ability	ability	NOUN
fbem-9651	92	23	to	to	PART
fbem-9651	92	24	use	use	VERB
fbem-9651	92	25	modern	modern	ADJ
fbem-9651	92	26	technologies	technology	NOUN
fbem-9651	92	27	such	such	ADJ
fbem-9651	92	28	as	as	ADP
fbem-9651	92	29	big	big	ADJ
fbem-9651	92	30	data	datum	NOUN
fbem-9651	92	31	to	to	AUX
fbem-9651	92	32	deeply	deeply	ADV
fbem-9651	92	33	mine	mine	VERB
fbem-9651	92	34	and	and	CCONJ
fbem-9651	92	35	analyze	analyze	VERB
fbem-9651	92	36	corporate	corporate	ADJ
fbem-9651	92	37	data	datum	NOUN
fbem-9651	92	38	,	,	PUNCT
fbem-9651	92	39	and	and	CCONJ
fbem-9651	92	40	provide	provide	VERB
fbem-9651	92	41	high	high	ADJ
fbem-9651	92	42	-	-	PUNCT
fbem-9651	92	43	quality	quality	NOUN
fbem-9651	92	44	and	and	CCONJ
fbem-9651	92	45	valuable	valuable	ADJ
fbem-9651	92	46	financial	financial	ADJ
fbem-9651	92	47	and	and	CCONJ
fbem-9651	92	48	accounting	accounting	NOUN
fbem-9651	92	49	information	information	NOUN
fbem-9651	92	50	for	for	ADP
fbem-9651	92	51	decision	decision	NOUN
fbem-9651	92	52	makers	maker	NOUN
fbem-9651	92	53	.	.	PUNCT
fbem-9651	93	1	thirdly	thirdly	ADV
fbem-9651	93	2	,	,	PUNCT
fbem-9651	93	3	enterprises	enterprise	NOUN
fbem-9651	93	4	should	should	AUX
fbem-9651	93	5	encourage	encourage	VERB
fbem-9651	93	6	financial	financial	ADJ
fbem-9651	93	7	personnel	personnel	NOUN
fbem-9651	93	8	to	to	PART
fbem-9651	93	9	learn	learn	VERB
fbem-9651	93	10	management	management	NOUN
fbem-9651	93	11	accounting	accounting	NOUN
fbem-9651	93	12	knowledge	knowledge	NOUN
fbem-9651	93	13	independently	independently	ADV
fbem-9651	93	14	in	in	ADP
fbem-9651	93	15	their	their	PRON
fbem-9651	93	16	spare	spare	ADJ
fbem-9651	93	17	time	time	NOUN
fbem-9651	93	18	,	,	PUNCT
fbem-9651	93	19	continuously	continuously	ADV
fbem-9651	93	20	expand	expand	VERB
fbem-9651	93	21	their	their	PRON
fbem-9651	93	22	knowledge	knowledge	NOUN
fbem-9651	93	23	scope	scope	NOUN
fbem-9651	93	24	,	,	PUNCT
fbem-9651	93	25	and	and	CCONJ
fbem-9651	93	26	familiarize	familiarize	VERB
fbem-9651	93	27	themselves	themselves	PRON
fbem-9651	93	28	with	with	ADP
fbem-9651	93	29	advanced	advanced	ADJ
fbem-9651	93	30	technologies	technology	NOUN
fbem-9651	93	31	such	such	ADJ
fbem-9651	93	32	as	as	ADP
fbem-9651	93	33	big	big	ADJ
fbem-9651	93	34	data	datum	NOUN
fbem-9651	93	35	and	and	CCONJ
fbem-9651	93	36	the	the	DET
fbem-9651	93	37	use	use	NOUN
fbem-9651	93	38	of	of	ADP
fbem-9651	93	39	tools	tool	NOUN
fbem-9651	93	40	such	such	ADJ
fbem-9651	93	41	as	as	ADP
fbem-9651	93	42	financial	financial	ADJ
fbem-9651	93	43	data	datum	NOUN
fbem-9651	93	44	analysis	analysis	NOUN
fbem-9651	93	45	.	.	PUNCT
fbem-9651	94	1	only	only	ADV
fbem-9651	94	2	in	in	ADP
fbem-9651	94	3	this	this	DET
fbem-9651	94	4	way	way	NOUN
fbem-9651	94	5	can	can	AUX
fbem-9651	94	6	the	the	DET
fbem-9651	94	7	integration	integration	NOUN
fbem-9651	94	8	of	of	ADP
fbem-9651	94	9	financial	financial	ADJ
fbem-9651	94	10	accounting	accounting	NOUN
fbem-9651	94	11	and	and	CCONJ
fbem-9651	94	12	management	management	NOUN
fbem-9651	94	13	accounting	accounting	NOUN
fbem-9651	94	14	reach	reach	VERB
fbem-9651	94	15	the	the	DET
fbem-9651	94	16	best	good	ADJ
fbem-9651	94	17	state	state	NOUN
fbem-9651	94	18	.	.	PUNCT
fbem-9651	95	1	finally	finally	ADV
fbem-9651	95	2	,	,	PUNCT
fbem-9651	95	3	enterprises	enterprise	NOUN
fbem-9651	95	4	should	should	AUX
fbem-9651	95	5	scientifically	scientifically	ADV
fbem-9651	95	6	define	define	VERB
fbem-9651	95	7	the	the	DET
fbem-9651	95	8	standards	standard	NOUN
fbem-9651	95	9	for	for	ADP
fbem-9651	95	10	talent	talent	NOUN
fbem-9651	95	11	introduction	introduction	NOUN
fbem-9651	95	12	based	base	VERB
fbem-9651	95	13	on	on	ADP
fbem-9651	95	14	the	the	DET
fbem-9651	95	15	responsibilities	responsibility	NOUN
fbem-9651	95	16	and	and	CCONJ
fbem-9651	95	17	scope	scope	NOUN
fbem-9651	95	18	of	of	ADP
fbem-9651	95	19	work	work	NOUN
fbem-9651	95	20	of	of	ADP
fbem-9651	95	21	management	management	NOUN
fbem-9651	95	22	accounting	accounting	NOUN
fbem-9651	95	23	,	,	PUNCT
fbem-9651	95	24	and	and	CCONJ
fbem-9651	95	25	conduct	conduct	VERB
fbem-9651	95	26	a	a	DET
fbem-9651	95	27	comprehensive	comprehensive	ADJ
fbem-9651	95	28	investigation	investigation	NOUN
fbem-9651	95	29	of	of	ADP
fbem-9651	95	30	the	the	DET
fbem-9651	95	31	professional	professional	ADJ
fbem-9651	95	32	skills	skill	NOUN
fbem-9651	95	33	,	,	PUNCT
fbem-9651	95	34	professionalism	professionalism	NOUN
fbem-9651	95	35	and	and	CCONJ
fbem-9651	95	36	work	work	NOUN
fbem-9651	95	37	experience	experience	NOUN
fbem-9651	95	38	of	of	ADP
fbem-9651	95	39	candidates	candidate	NOUN
fbem-9651	95	40	to	to	PART
fbem-9651	95	41	ensure	ensure	VERB
fbem-9651	95	42	that	that	SCONJ
fbem-9651	95	43	the	the	DET
fbem-9651	95	44	hired	hire	VERB
fbem-9651	95	45	personnel	personnel	NOUN
fbem-9651	95	46	can	can	AUX
fbem-9651	95	47	meet	meet	VERB
fbem-9651	95	48	the	the	DET
fbem-9651	95	49	needs	need	NOUN
fbem-9651	95	50	of	of	ADP
fbem-9651	95	51	management	management	NOUN
fbem-9651	95	52	accounting	accounting	NOUN
fbem-9651	95	53	positions	position	NOUN
fbem-9651	95	54	.	.	PUNCT
fbem-9651	96	1	5	5	X
fbem-9651	96	2	.	.	X
fbem-9651	96	3	conclusion	conclusion	NOUN
fbem-9651	96	4	to	to	PART
fbem-9651	96	5	sum	sum	VERB
fbem-9651	96	6	up	up	ADP
fbem-9651	96	7	,	,	PUNCT
fbem-9651	96	8	in	in	ADP
fbem-9651	96	9	the	the	DET
fbem-9651	96	10	fast	fast	ADV
fbem-9651	96	11	-	-	PUNCT
fbem-9651	96	12	developing	develop	VERB
fbem-9651	96	13	economic	economic	ADJ
fbem-9651	96	14	environment	environment	NOUN
fbem-9651	96	15	,	,	PUNCT
fbem-9651	96	16	the	the	DET
fbem-9651	96	17	effective	effective	ADJ
fbem-9651	96	18	integration	integration	NOUN
fbem-9651	96	19	of	of	ADP
fbem-9651	96	20	corporate	corporate	ADJ
fbem-9651	96	21	financial	financial	ADJ
fbem-9651	96	22	accounting	accounting	NOUN
fbem-9651	96	23	and	and	CCONJ
fbem-9651	96	24	management	management	NOUN
fbem-9651	96	25	accounting	accounting	NOUN
fbem-9651	96	26	is	be	AUX
fbem-9651	96	27	an	an	DET
fbem-9651	96	28	inevitable	inevitable	ADJ
fbem-9651	96	29	requirement	requirement	NOUN
fbem-9651	96	30	to	to	PART
fbem-9651	96	31	conform	conform	VERB
fbem-9651	96	32	to	to	ADP
fbem-9651	96	33	the	the	DET
fbem-9651	96	34	development	development	NOUN
fbem-9651	96	35	trend	trend	NOUN
fbem-9651	96	36	in	in	ADP
fbem-9651	96	37	the	the	DET
fbem-9651	96	38	era	era	NOUN
fbem-9651	96	39	of	of	ADP
fbem-9651	96	40	digital	digital	ADJ
fbem-9651	96	41	economy	economy	NOUN
fbem-9651	96	42	,	,	PUNCT
fbem-9651	96	43	and	and	CCONJ
fbem-9651	96	44	an	an	DET
fbem-9651	96	45	inevitable	inevitable	ADJ
fbem-9651	96	46	trend	trend	NOUN
fbem-9651	96	47	to	to	PART
fbem-9651	96	48	promote	promote	VERB
fbem-9651	96	49	the	the	DET
fbem-9651	96	50	healthy	healthy	ADJ
fbem-9651	96	51	development	development	NOUN
fbem-9651	96	52	of	of	ADP
fbem-9651	96	53	enterprises	enterprise	NOUN
fbem-9651	96	54	.	.	PUNCT
fbem-9651	97	1	the	the	DET
fbem-9651	97	2	effective	effective	ADJ
fbem-9651	97	3	integration	integration	NOUN
fbem-9651	97	4	and	and	CCONJ
fbem-9651	97	5	rational	rational	ADJ
fbem-9651	97	6	use	use	NOUN
fbem-9651	97	7	of	of	ADP
fbem-9651	97	8	the	the	DET
fbem-9651	97	9	two	two	NUM
fbem-9651	97	10	is	be	AUX
fbem-9651	97	11	an	an	DET
fbem-9651	97	12	important	important	ADJ
fbem-9651	97	13	means	mean	NOUN
fbem-9651	97	14	to	to	PART
fbem-9651	97	15	ensure	ensure	VERB
fbem-9651	97	16	the	the	DET
fbem-9651	97	17	financial	financial	ADJ
fbem-9651	97	18	security	security	NOUN
fbem-9651	97	19	of	of	ADP
fbem-9651	97	20	enterprises	enterprise	NOUN
fbem-9651	97	21	,	,	PUNCT
fbem-9651	97	22	which	which	PRON
fbem-9651	97	23	can	can	AUX
fbem-9651	97	24	improve	improve	VERB
fbem-9651	97	25	the	the	DET
fbem-9651	97	26	quality	quality	NOUN
fbem-9651	97	27	of	of	ADP
fbem-9651	97	28	corporate	corporate	ADJ
fbem-9651	97	29	financial	financial	ADJ
fbem-9651	97	30	data	datum	NOUN
fbem-9651	97	31	while	while	SCONJ
fbem-9651	97	32	reducing	reduce	VERB
fbem-9651	97	33	financial	financial	ADJ
fbem-9651	97	34	and	and	CCONJ
fbem-9651	97	35	operational	operational	ADJ
fbem-9651	97	36	risks	risk	NOUN
fbem-9651	97	37	,	,	PUNCT
fbem-9651	97	38	and	and	CCONJ
fbem-9651	97	39	provide	provide	VERB
fbem-9651	97	40	safe	safe	ADJ
fbem-9651	97	41	and	and	CCONJ
fbem-9651	97	42	reliable	reliable	ADJ
fbem-9651	97	43	information	information	NOUN
fbem-9651	97	44	and	and	CCONJ
fbem-9651	97	45	data	datum	NOUN
fbem-9651	97	46	support	support	NOUN
fbem-9651	97	47	for	for	ADP
fbem-9651	97	48	the	the	DET
fbem-9651	97	49	effective	effective	ADJ
fbem-9651	97	50	operation	operation	NOUN
fbem-9651	97	51	of	of	ADP
fbem-9651	97	52	enterprises	enterprise	NOUN
fbem-9651	97	53	.	.	PUNCT
fbem-9651	98	1	therefore	therefore	ADV
fbem-9651	98	2	,	,	PUNCT
fbem-9651	98	3	enterprises	enterprise	NOUN
fbem-9651	98	4	should	should	AUX
fbem-9651	98	5	pay	pay	VERB
fbem-9651	98	6	attention	attention	NOUN
fbem-9651	98	7	to	to	ADP
fbem-9651	98	8	the	the	DET
fbem-9651	98	9	integration	integration	NOUN
fbem-9651	98	10	of	of	ADP
fbem-9651	98	11	financial	financial	ADJ
fbem-9651	98	12	accounting	accounting	NOUN
fbem-9651	98	13	and	and	CCONJ
fbem-9651	98	14	management	management	NOUN
fbem-9651	98	15	accounting	accounting	NOUN
fbem-9651	98	16	,	,	PUNCT
fbem-9651	98	17	establish	establish	VERB
fbem-9651	98	18	the	the	DET
fbem-9651	98	19	correct	correct	ADJ
fbem-9651	98	20	concept	concept	NOUN
fbem-9651	98	21	of	of	ADP
fbem-9651	98	22	integration	integration	NOUN
fbem-9651	98	23	and	and	CCONJ
fbem-9651	98	24	development	development	NOUN
fbem-9651	98	25	,	,	PUNCT
fbem-9651	98	26	constantly	constantly	ADV
fbem-9651	98	27	improve	improve	VERB
fbem-9651	98	28	and	and	CCONJ
fbem-9651	98	29	optimize	optimize	VERB
fbem-9651	98	30	the	the	DET
fbem-9651	98	31	integration	integration	NOUN
fbem-9651	98	32	content	content	NOUN
fbem-9651	98	33	,	,	PUNCT
fbem-9651	98	34	constantly	constantly	ADV
fbem-9651	98	35	improve	improve	VERB
fbem-9651	98	36	the	the	DET
fbem-9651	98	37	economic	economic	ADJ
fbem-9651	98	38	benefits	benefit	NOUN
fbem-9651	98	39	of	of	ADP
fbem-9651	98	40	enterprises	enterprise	NOUN
fbem-9651	98	41	,	,	PUNCT
fbem-9651	98	42	and	and	CCONJ
fbem-9651	98	43	promote	promote	VERB
fbem-9651	98	44	the	the	DET
fbem-9651	98	45	construction	construction	NOUN
fbem-9651	98	46	and	and	CCONJ
fbem-9651	98	47	development	development	NOUN
fbem-9651	98	48	of	of	ADP
fbem-9651	98	49	enterprises	enterprise	NOUN
fbem-9651	98	50	with	with	ADP
fbem-9651	98	51	high	high	ADJ
fbem-9651	98	52	efficiency	efficiency	NOUN
fbem-9651	98	53	and	and	CCONJ
fbem-9651	98	54	quality	quality	NOUN
fbem-9651	98	55	.	.	PUNCT
fbem-9651	99	1	references	reference	NOUN
fbem-9651	99	2	[	[	X
fbem-9651	99	3	1	1	X
fbem-9651	99	4	]	]	PUNCT
fbem-9651	99	5	huang	huang	PROPN
fbem-9651	99	6	xiaoxiao	xiaoxiao	PROPN
fbem-9651	99	7	.	.	PUNCT
fbem-9651	100	1	discussion	discussion	NOUN
fbem-9651	100	2	on	on	ADP
fbem-9651	100	3	the	the	DET
fbem-9651	100	4	teaching	teaching	NOUN
fbem-9651	100	5	reform	reform	NOUN
fbem-9651	100	6	practice	practice	NOUN
fbem-9651	100	7	of	of	ADP
fbem-9651	100	8	basic	basic	ADJ
fbem-9651	100	9	accounting	accounting	NOUN
fbem-9651	100	10	course	course	NOUN
fbem-9651	100	11	based	base	VERB
fbem-9651	100	12	on	on	ADP
fbem-9651	100	13	the	the	DET
fbem-9651	100	14	background	background	NOUN
fbem-9651	100	15	of	of	ADP
fbem-9651	100	16	financial	financial	ADJ
fbem-9651	100	17	intelligence	intelligence	NOUN
fbem-9651	101	1	[	[	X
fbem-9651	101	2	j	j	X
fbem-9651	101	3	]	]	X
fbem-9651	101	4	.	.	PUNCT
fbem-9651	102	1	china	china	PROPN
fbem-9651	102	2	management	management	PROPN
fbem-9651	102	3	information	information	PROPN
fbem-9651	102	4	technology	technology	NOUN
fbem-9651	102	5	,	,	PUNCT
fbem-9651	102	6	21	21	NUM
fbem-9651	102	7	,	,	PUNCT
fbem-9651	102	8	24	24	NUM
fbem-9651	102	9	(	(	PUNCT
fbem-9651	102	10	23	23	NUM
fbem-9651	102	11	):	):	PUNCT
fbem-9651	102	12	48	48	NUM
fbem-9651	102	13	-	-	SYM
fbem-9651	102	14	49	49	NUM
fbem-9651	102	15	.	.	PUNCT
fbem-9651	103	1	[	[	X
fbem-9651	103	2	2	2	NUM
fbem-9651	103	3	]	]	PUNCT
fbem-9651	103	4	lin	lin	PROPN
fbem-9651	103	5	gang	gang	PROPN
fbem-9651	103	6	.	.	PUNCT
fbem-9651	104	1	discussion	discussion	NOUN
fbem-9651	104	2	on	on	ADP
fbem-9651	104	3	the	the	DET
fbem-9651	104	4	integration	integration	NOUN
fbem-9651	104	5	of	of	ADP
fbem-9651	104	6	management	management	NOUN
fbem-9651	104	7	accounting	accounting	NOUN
fbem-9651	104	8	and	and	CCONJ
fbem-9651	104	9	financial	financial	ADJ
fbem-9651	104	10	accounting	accounting	NOUN
fbem-9651	105	1	[	[	X
fbem-9651	105	2	j	j	X
fbem-9651	105	3	]	]	X
fbem-9651	105	4	.	.	PUNCT
fbem-9651	106	1	finance	finance	NOUN
fbem-9651	106	2	and	and	CCONJ
fbem-9651	106	3	accounting	accounting	NOUN
fbem-9651	106	4	,	,	PUNCT
fbem-9651	106	5	2019	2019	NUM
fbem-9651	106	6	(	(	PUNCT
fbem-9651	106	7	20	20	NUM
fbem-9651	106	8	):	):	PUNCT
fbem-9651	106	9	48	48	NUM
fbem-9651	106	10	-	-	SYM
fbem-9651	106	11	55	55	NUM
fbem-9651	106	12	.	.	PUNCT
fbem-9651	107	1	(	(	PUNCT
fbem-9651	107	2	in	in	ADP
fbem-9651	107	3	chinese	chinese	PROPN
fbem-9651	107	4	)	)	PUNCT
fbem-9651	108	1	[	[	X
fbem-9651	108	2	3	3	X
fbem-9651	108	3	]	]	X
fbem-9651	108	4	kou	kou	PROPN
fbem-9651	108	5	haifeng	haifeng	PROPN
fbem-9651	108	6	.	.	PUNCT
fbem-9651	109	1	discussion	discussion	NOUN
fbem-9651	109	2	on	on	ADP
fbem-9651	109	3	the	the	DET
fbem-9651	109	4	application	application	NOUN
fbem-9651	109	5	of	of	ADP
fbem-9651	109	6	management	management	NOUN
fbem-9651	109	7	accounting	account	VERB
fbem-9651	109	8	in	in	ADP
fbem-9651	109	9	manufacturing	manufacturing	NOUN
fbem-9651	109	10	enterprises	enterprise	NOUN
fbem-9651	110	1	[	[	X
fbem-9651	110	2	j	j	X
fbem-9651	110	3	]	]	X
fbem-9651	110	4	.	.	PUNCT
fbem-9651	111	1	times	times	PROPN
fbem-9651	111	2	economic	economic	PROPN
fbem-9651	111	3	&	&	CCONJ
fbem-9651	111	4	trade	trade	PROPN
fbem-9651	111	5	,	,	PUNCT
fbem-9651	111	6	2020	2020	NUM
fbem-9651	111	7	(	(	PUNCT
fbem-9651	111	8	30	30	NUM
fbem-9651	111	9	):	):	PUNCT
fbem-9651	111	10	66	66	NUM
fbem-9651	111	11	-	-	SYM
fbem-9651	111	12	67	67	NUM
fbem-9651	111	13	.	.	PUNCT
fbem-9651	112	1	[	[	X
fbem-9651	112	2	4	4	X
fbem-9651	112	3	]	]	X
fbem-9651	112	4	yan	yan	PROPN
fbem-9651	112	5	hui	hui	PROPN
fbem-9651	112	6	.	.	PUNCT
fbem-9651	113	1	discussion	discussion	NOUN
fbem-9651	113	2	on	on	ADP
fbem-9651	113	3	the	the	DET
fbem-9651	113	4	integration	integration	NOUN
fbem-9651	113	5	development	development	NOUN
fbem-9651	113	6	path	path	NOUN
fbem-9651	113	7	of	of	ADP
fbem-9651	113	8	enterprise	enterprise	NOUN
fbem-9651	113	9	financial	financial	ADJ
fbem-9651	113	10	accounting	accounting	NOUN
fbem-9651	113	11	and	and	CCONJ
fbem-9651	113	12	management	management	NOUN
fbem-9651	113	13	accounting	accounting	NOUN
fbem-9651	113	14	in	in	ADP
fbem-9651	113	15	the	the	DET
fbem-9651	113	16	era	era	NOUN
fbem-9651	113	17	of	of	ADP
fbem-9651	113	18	big	big	ADJ
fbem-9651	113	19	data	datum	NOUN
fbem-9651	114	1	[	[	X
fbem-9651	114	2	j	j	X
fbem-9651	114	3	]	]	X
fbem-9651	114	4	.	.	PUNCT
fbem-9651	115	1	business	business	NOUN
fbem-9651	115	2	economics	economic	NOUN
fbem-9651	115	3	research	research	NOUN
fbem-9651	115	4	,	,	PUNCT
fbem-9651	115	5	2021	2021	NUM
fbem-9651	115	6	(	(	PUNCT
fbem-9651	115	7	15	15	NUM
fbem-9651	115	8	):	):	PUNCT
fbem-9651	115	9	132	132	NUM
fbem-9651	115	10	-	-	SYM
fbem-9651	115	11	134	134	NUM
fbem-9651	115	12	.	.	PUNCT
fbem-9651	115	13	]	]	PUNCT
fbem-9651	116	1	[	[	X
fbem-9651	116	2	5	5	X
fbem-9651	116	3	]	]	PUNCT
fbem-9651	117	1	[	[	X
fbem-9651	117	2	dong	dong	NOUN
fbem-9651	117	3	haibin	haibin	PROPN
fbem-9651	117	4	.	.	PUNCT
fbem-9651	118	1	research	research	NOUN
fbem-9651	118	2	on	on	ADP
fbem-9651	118	3	the	the	DET
fbem-9651	118	4	integration	integration	NOUN
fbem-9651	118	5	of	of	ADP
fbem-9651	118	6	enterprise	enterprise	NOUN
fbem-9651	118	7	financial	financial	ADJ
fbem-9651	118	8	accounting	accounting	NOUN
fbem-9651	118	9	and	and	CCONJ
fbem-9651	118	10	management	management	NOUN
fbem-9651	118	11	accounting	account	VERB
fbem-9651	118	12	under	under	ADP
fbem-9651	118	13	the	the	DET
fbem-9651	118	14	new	new	ADJ
fbem-9651	118	15	situation	situation	NOUN
fbem-9651	119	1	[	[	X
fbem-9651	119	2	j	j	X
fbem-9651	119	3	]	]	X
fbem-9651	119	4	.	.	PUNCT
fbem-9651	120	1	global	global	ADJ
fbem-9651	120	2	market	market	NOUN
fbem-9651	120	3	,	,	PUNCT
fbem-9651	120	4	2023	2023	NUM
fbem-9651	120	5	,	,	PUNCT
fbem-9651	120	6	(	(	PUNCT
fbem-9651	120	7	12	12	NUM
fbem-9651	120	8	):	):	PUNCT
fbem-9651	120	9	67	67	NUM
fbem-9651	120	10	-	-	SYM
fbem-9651	120	11	69	69	NUM
fbem-9651	120	12	.	.	PUNCT
fbem-9651	121	1	[	[	X
fbem-9651	121	2	6	6	NUM
fbem-9651	121	3	]	]	PUNCT
fbem-9651	121	4	wang	wang	PROPN
fbem-9651	121	5	xinsheng	xinsheng	PROPN
fbem-9651	121	6	.	.	PUNCT
fbem-9651	122	1	discussion	discussion	NOUN
fbem-9651	122	2	on	on	ADP
fbem-9651	122	3	the	the	DET
fbem-9651	122	4	integrated	integrate	VERB
fbem-9651	122	5	development	development	NOUN
fbem-9651	122	6	model	model	NOUN
fbem-9651	122	7	of	of	ADP
fbem-9651	122	8	financial	financial	ADJ
fbem-9651	122	9	accounting	accounting	NOUN
fbem-9651	122	10	and	and	CCONJ
fbem-9651	122	11	management	management	NOUN
fbem-9651	122	12	accounting	account	VERB
fbem-9651	122	13	under	under	ADP
fbem-9651	122	14	the	the	DET
fbem-9651	122	15	new	new	ADJ
fbem-9651	122	16	economic	economic	ADJ
fbem-9651	122	17	situation	situation	NOUN
fbem-9651	123	1	[	[	X
fbem-9651	123	2	j	j	X
fbem-9651	123	3	]	]	X
fbem-9651	123	4	.	.	PUNCT
fbem-9651	123	5	investment	investment	NOUN
fbem-9651	123	6	and	and	CCONJ
fbem-9651	123	7	entrepreneurship	entrepreneurship	NOUN
fbem-9651	123	8	,	,	PUNCT
fbem-9651	123	9	2002	2002	NUM
fbem-9651	123	10	,	,	PUNCT
fbem-9651	123	11	33	33	NUM
fbem-9651	123	12	(	(	PUNCT
fbem-9651	123	13	01	01	NUM
fbem-9651	123	14	):	):	PUNCT
fbem-9651	123	15	141	141	NUM
fbem-9651	123	16	-	-	SYM
fbem-9651	123	17	143	143	NUM
fbem-9651	123	18	.	.	PUNCT
fbem-9651	124	1	184	184	NUM
fbem-9651	125	1	[	[	X
fbem-9651	125	2	7	7	NUM
fbem-9651	125	3	]	]	X
fbem-9651	125	4	cheng	cheng	PROPN
fbem-9651	125	5	xiaohe	xiaohe	PROPN
fbem-9651	125	6	.	.	PUNCT
fbem-9651	126	1	discussion	discussion	NOUN
fbem-9651	126	2	on	on	ADP
fbem-9651	126	3	the	the	DET
fbem-9651	126	4	integration	integration	NOUN
fbem-9651	126	5	of	of	ADP
fbem-9651	126	6	management	management	NOUN
fbem-9651	126	7	accounting	accounting	NOUN
fbem-9651	126	8	and	and	CCONJ
fbem-9651	126	9	financial	financial	ADJ
fbem-9651	126	10	accounting	accounting	NOUN
fbem-9651	127	1	[	[	X
fbem-9651	127	2	j	j	X
fbem-9651	127	3	]	]	X
fbem-9651	127	4	.	.	PUNCT
fbem-9651	128	1	macroeconomic	macroeconomic	ADJ
fbem-9651	128	2	management	management	NOUN
fbem-9651	128	3	,	,	PUNCT
fbem-9651	128	4	2017	2017	NUM
fbem-9651	128	5	,	,	PUNCT
fbem-9651	128	6	(	(	PUNCT
fbem-9651	128	7	a1	a1	NOUN
fbem-9651	128	8	):	):	PUNCT
fbem-9651	128	9	209	209	NUM
fbem-9651	128	10	-	-	SYM
fbem-9651	128	11	210	210	NUM
fbem-9651	128	12	.	.	PUNCT
fbem-9651	129	1	[	[	X
fbem-9651	129	2	8	8	NUM
fbem-9651	129	3	]	]	X
fbem-9651	129	4	zang	zang	PROPN
fbem-9651	129	5	zehua	zehua	PROPN
fbem-9651	129	6	,	,	PUNCT
fbem-9651	129	7	liu	liu	PROPN
fbem-9651	129	8	han	han	PROPN
fbem-9651	129	9	.	.	PUNCT
fbem-9651	129	10	research	research	NOUN
fbem-9651	129	11	on	on	ADP
fbem-9651	129	12	the	the	DET
fbem-9651	129	13	innovative	innovative	ADJ
fbem-9651	129	14	development	development	NOUN
fbem-9651	129	15	of	of	ADP
fbem-9651	129	16	enterprise	enterprise	NOUN
fbem-9651	129	17	financial	financial	ADJ
fbem-9651	129	18	accounting	accounting	NOUN
fbem-9651	129	19	and	and	CCONJ
fbem-9651	129	20	management	management	NOUN
fbem-9651	129	21	accounting	accounting	NOUN
fbem-9651	129	22	integration	integration	NOUN
fbem-9651	129	23	under	under	ADP
fbem-9651	129	24	the	the	DET
fbem-9651	129	25	background	background	NOUN
fbem-9651	129	26	of	of	ADP
fbem-9651	129	27	big	big	ADJ
fbem-9651	129	28	data	datum	NOUN
fbem-9651	130	1	[	[	X
fbem-9651	130	2	j	j	X
fbem-9651	130	3	]	]	X
fbem-9651	130	4	.	.	PUNCT
fbem-9651	131	1	journal	journal	PROPN
fbem-9651	131	2	of	of	ADP
fbem-9651	131	3	jilin	jilin	PROPN
fbem-9651	131	4	university	university	PROPN
fbem-9651	131	5	of	of	ADP
fbem-9651	131	6	chemical	chemical	PROPN
fbem-9651	131	7	technology	technology	NOUN
fbem-9651	131	8	,	,	PUNCT
fbem-9651	131	9	2022,39	2022,39	NUM
fbem-9651	131	10	(	(	PUNCT
fbem-9651	131	11	04	04	NUM
fbem-9651	131	12	)	)	PUNCT
fbem-9651	131	13	:	:	PUNCT
fbem-9651	132	1	14	14	NUM
fbem-9651	132	2	-	-	SYM
fbem-9651	132	3	16	16	NUM
fbem-9651	132	4	,	,	PUNCT
fbem-9651	132	5	42	42	NUM