Associate;
Professor;
of;
the;
Institute;
of;
Accounting;
and;
Finance;
at;
the;
Shanghai;
University;
of;
Finance;
and;
Economics;
Ph.D.Candidates;
of;
the;
School;
of;
Accountancy;
at;
the;
Shanghai;
University;
of;
Finance;
and;
Economics;
Property; rights; reform; Private; benefits; of; control; Case; study;