1. Centre for China Public Sector Economy Research, Jilin University , Changchun, China
2. Department of Public Finance, Economics School of Jilin University , Changchun, China
3. Jilin Province Enterprise Finance and Accounting Research Centre , Changchun, China
4. Department of Economics, University of Bremen , Bremen, Germany
5. Department of Accounting Information Technology, Jilin University of Finance and Economics , Changchun, China
6. Department of Economics, Max Stern Yezreel Valley College , Afula, Israel