Overconfidence, as a psychological feature that is difficult to measure, means that managers are overconfident in their management ability, investment judgment ability and knowledge richness, thus overestimating their ability and making irrational behavior. Based on the sample of Chinese listed firms from 2014 to 2018, we measure managerial overconfidence in terms of age, gender, education, position and salary, and analyzed the relationship between overconfidence, abnormal audit fees, and the balance mechanism of shareholders. The research results show that there is a significant positive correlation between managerial overconfidence and abnormal audit fees, and the balance mechanism of shareholders can significantly inhibit the positive correlation between managerial overconfidence and abnormal audit fees. The research results of this paper are conducive to the supervision department to further improve the relevant supervision measures, improve the audit quality, and provide theoretical support for the more specific requirements of audit fee information disclosure.

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With the rapid development of the economy of China, the interactivity between provinces and the mobility of the population is increasing. Some patients who could have received the same treatment in their residential areas still choose to receive services in areas with higher economic development and concentrated high-quality medical resources, resulting in a huge waste of medical resources. Blindly increasing medical resources everywhere does not necessarily increase the output effectively. In this study, the data envelopment analysis (DEA) model, social network analysis (SNA), cluster analysis, and regression analysis are used to analyze the structural characteristics of the economic network structure and efficiency of health care in China. The results show that indegree and eigenvector centrality have a significant positive correlation with the efficiency of health care, and the clustering coefficient has a significant negative correlation with the efficiency of health care in China. This study uses a k-means algorithm to classify 31 provinces into three groups and extract their characteristics. As for the supply of health care resources, the government should command and dispatch the resources in the whole country through a top-down design based on the characteristics of each province.