Neither. Project 985 refers to the high-level university construction project initiated by the Ministry of Education in 1999. Its goal is to cultivate world-class high-level universities and research institutions. 2 1 1 refers to 1995 key construction projects of universities and key disciplines initiated by the Ministry of Education of China. The plan aims to improve the overall level of higher education in China by integrating resources, increasing investment and complementing advantages. Jilin University of Finance and Economics (JUFE), located in Changchun City, Jilin Province, is a key university in Jilin Province and the first and only tax undergraduate university in China, so Jilin Finance and Economics is not 2 1 1 985, but an undergraduate university.