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郭峰 上海财经大学财税投资学院 邮箱：guo.feng@mail.sufe.edu.cn; guofengsfi@163.com 地址：上海市杨浦区国定路777号上海财经大学凤凰楼521室（邮编：200433） Feng Guo College of Public Finance and Investment, Shanghai University of Finance and Economics Email：guo.feng@mail.sufe.edu.cn; guofengsfi@163.com Address：Room 521, Fenghuang Building, No.777, Guoding Road, Shanghai,China,200433. |
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