1. School of Accounting, Southwestern University of Finance and Economics, Chengdu, Sichuan, China
2. School of Insurance, Southwestern University of Finance and Economics, Chengdu, Sichuan, China
3. General Hospital of Xinjiang Military Region, Urumqi, Xinjiang, China
4. Western Business School, Southwestern University of Finance and Economics, Chengdu, Sichuan, China