1. School of Management Huazhong University of Science & Technology,Accounting department,Wuhan,China
2. The agricutural university of Hunan,Business college,Hunan,China
3. School of Economics and Management JiangXi Agricultural University,Department of Finance Jiangxi Agricultural University,Nan Chang,China
4. Henan University of Science and Technology School of Management,The department of business administration,ChenDu of SiChuan,China