First Author:   Chuanzhen Wu College of Economics and Finance, Huaqiao University, Quanzhou, Fujian, 362021, China wuchzhen@126.com   福建泉州华侨大学 , 362021   +17750530379(Phone) +17750530379(Fax) Second Author: Yunping Liu College of Economics and Finance, Huaqiao University, Quanzhou, Fujian, 362021, China. liu_yunp@126.com   , 362021   +15375891573(Phone)