Central University of Finance and Economics, Tsinghua University, Beijing Technology and Business University, Department of Renmin University of China, capital university of economics and business, Jilin University, Liaoning University, Dongbei University of Finance and Economics, Sun Yat-sen University, Jinan University, Hunan University, Tianjin University of Finance and Economics, Changchun Taxation College (now Jilin University of Finance and Economics), Shanghai University of Finance and Economics, Fudan University, anhui university of finance University, xiamen University, Southwestern University of Finance and Economics, Jiangxi University of Finance and Economics, Wuhan University, Zhongnan University of Finance and Economics, and Xi Jiaotong University. Southwest University, Shenyang University, Nanjing University of Science and Technology, Huali College of Guangdong University of Technology, Tianfu College of Southwestern University of Finance and Economics, Zhejiang University of Finance and Economics, Nanjing Audit University, Shanghai Lixin Accounting Institute, etc.