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However, span-based methods for NER typically assign entity types to text spans, resulting in an imbalanced sample space and neglecting the connections between non-entity and entity spans. To address these issues, we propose a novel approach for NER, named the Boundary Offset Prediction Network (BOPN), which predicts the boundary offsets between candidate spans and their nearest entity spans. By leveraging the guiding semantics of boundary offsets, BOPN establishes connections between non-entity and entity spans, enabling non-entity spans to function as additional positive samples for entity detection. Furthermore, our method integrates entity type and span representations to generate type-aware boundary offsets instead of using entity types as detection targets. 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