1. Xiamen University Tan Kah Kee College,School of Management,Zhangzhou,China
2. Jilin University of Finance and Economics,College of Management Science and Information Engineering,Changchun,China
3. Jilin University of Finance and Economics,School of Accounting,Changchun,China
4. Xiamen University Tan Kah Kee College,School of Information Science and Technology,Zhangzhou,China