【導(dǎo)讀】查結(jié)論表明，國有大型鐵路施工企業(yè)廣泛使用先進的成本管理方法。同時發(fā)現(xiàn)項目規(guī)模、項目性質(zhì)、企業(yè)。生命周期上是影響成本管理方法是否使用的因素，地區(qū)、項目規(guī)模是影響成本管理方法應(yīng)用績效的因素。理會計研究與實務(wù)的結(jié)合并不緊密。管理會計研究起源于西方傳統(tǒng)的制造業(yè)，我國現(xiàn)有的研究也主要集中于制造業(yè)。也逐漸成為經(jīng)濟主流。符合研究發(fā)展趨勢的。營業(yè)額年均增長20%以上。在“十二五”期間將進一步鞏固建筑業(yè)支柱產(chǎn)業(yè)地位。步加強成本管理工作，從而進一步為研究提供了可能性。億元，是我國建筑行業(yè)中具有代表性的企業(yè)。性的多個項目部進行的定向調(diào)查。調(diào)查對象定位于項目部的主要負責(zé)人，尤其是財務(wù)負責(zé)人。誤差無效的問卷5份，最終獲得有效問卷290份。由于本次問卷調(diào)查是在實地研究的基礎(chǔ)上。展開的定向調(diào)查，與一般隨機抽樣調(diào)查不同，所以可見其回復(fù)率明顯高于一般情況。華東地區(qū)82個樣本，中南地區(qū)18個樣本，西南地區(qū)69個樣本，西北地區(qū)60個樣本。

　　

【正文】 信的研究，是豐富該類研究的重要方向之一。 【 參考文獻 】 ??? Langer, Ellen J., 1975, The Illusion of Control, Journal of Personality and Social Psychology,32:311—328. ??? Malmendler Ulrike and Tate Geoffrer(2020),CEO Overconfidence and Corporate Investment, Journal of Finance, 6:2661—2700 [3] Malmendier Ulrike, Geoffrey Tate, and JunYan(2020),Corporate financial policies with over confident managers, SSRN Working Paper [4] Weinstein N.(1980), Unrealistic Optimism about Future Life Events, Journal of Personality and Social Psychology, 39:806—820. [5] Svenson O. (1981), Are we all less risky and more skillful than our fellow drivers. Acta Sychologica, 47: 143148. [6] Alicke ,M ,et al.(1995), Personal contact ,individuation, and the betterthanaverage effect, Journal of Personality and Social Psychology,68:804825. [7] Roll, Richard (1986),The Hubris Hypothesis of Corporate Takeovers, Journal of Business, 59:197—216 [8] Heaton,.(2020),Managerial Optimism and Corporate Finance, Financial Management, 31:3—45. [9] Shefrin,H.(1999),Behavioral Corporate Finance, SSRN Working Paper. [10] Hackbarth,D.(2020),Managerial Traits and Capital Structure Decisions, Working Paper, Indiana University. [11] Lee JW, Yates JF, Shihinotsukah, et al.(1995),Crossnational differences in overconfidence, Asian Journal of Psychology, 1: 6368. [12] Yates J F, Lee JW, Shinotsukah, et al.(1998), Crosscultural variations in probability judgment accuracy: beyond general knowledge overconfidence, Organizational Behavior and Human Decision Processes, 74: 89117. [13] 姜付秀，張敏，陸正飛等， 2020：《管理者過度自信、企業(yè)擴張與財務(wù)困境》，《經(jīng)濟研究》第 1期 ，第 131~143頁 [14] ., and Donald .(1997),Explaining the Premiums Paid for Large Acquisitions: Evidence of CEO Hubris, Administrative Science Quarterly, 42(1):.103—127. [15] 余明桂，夏新平，鄒振松， 2020：《管理者過度自信與企業(yè)激進負債行為》， 《 管理世界 》第 8期 ，第 104~125頁 [16] Larwood Laurieand William Whittakera(1977), Managerial myoPia:Selfserving biases in anizational Planning, Journal of APPlied Psyehology， 62:94—198 [17] Cooper,., and (1988), Entrepreneurs’ Perceived Chances for Success, Journal of Business Venturing,3:97—108. [18] Taylor， S． E． and J． D． Brown(1988), Illusion and WellBeing:A Social Psychological Perspective on MentalHealth, Psychological Bulletin, 103(2):193— 210． [19] Odean， T． (1998), Volume， Volatility， Price， and Profit when all Traders are Above Average, Journal of Finance， 53:1887— 1934． [20] John Doukas and Dimitris Petmezas(2020),“Acquisitions, OverconfidentManagers and Selfattribution Bias”, European Financial Management, 3:531577. [21] BenDavid I, Graham R, Harvey R.（ 2020） ,Managerial overconfidence and corporate policies. NEBR Working paper, No. 13711. [22] 江偉， 2020：《管理者過度自信 ， 融資偏好與公司投資》，《財貿(mào)研究》第 1期 ，第 130~138頁 [23] Claes Bengtsson,Mats Persson(2020),Peter Willenhaga Gender and overconfidence, Economics Letters 86:199–203. [24] Griffrin D.,(1992), The weighing of evidence and the determinants of confidence, Cognitive Psychology, 24(3):411435. [25] Rayna Brown and Neal Sarma (2020),“CEO Overconfidence, CEO Dominance and Corporate Acquisitions”, Working Paper. [26] 郝穎，劉星，林朝南， 2020：《我國上市公司高管人員過度自信與投資決策的實證研究》， 《中國管理科學(xué)》第 10期 ，第 142~148頁 [27] 王霞，張敏，于富生， 2020：《 管理者過度自信與企業(yè)投資行為異化 ——來自我國證券市場的經(jīng)驗證據(jù) 》，《南開管理評論》第 2期 ，第 134~140頁 [28] Baker,Ruback and Jeffrey Wurgler(2020), Behavioral Corporate Finance:A Survey,NBER Working Paper. [29] Oliver,.(2020),The Impact of Management Confidence on Capital Structure, Working Paper Series in Finance ,Australian National University. [30] Schrand, Catherine M. and Zechman, Sarah L. C.(2020), Executive Overconfidence and the Slippery Slope to Financial Misreporting . AAA 2020 Financial Accounting and Reporting Section (FARS) Paper。 Chicago Booth Research Paper No. 0825. Available at SSRN: [31] Sunder, Jayanthi, Sunder, Shyam V. and Tan, Liang(2020), The Role of Managerial Overconfidence in the Design of Debt Covenants. Available at SSRN: [32] Weiss, M.(2020) ,Inside consumer confidence surveys, American Demographics,2 [33] Malmendler Ulrike and Tate Geoffrer(2020), Who Makes Acquisitions? CEO Overconfidence and the Market’s Reaction, Working Paper. [34] Lin, Y., S. Hu, M. Chen(2020),Managerial Optimism and Corporate Investment: Some Empirical Evidence from Taiwan, PacificBasin Finance Journal, 13(5):523—546. [35] Chin, C., Lin, H., Chang, Y.(1999), “Mandatory management forecast errors as a variable to earnings manipulation, with a 20% hurdle set by TAIEX regulators”. Journal of Financial Studies 7 (1):59– 96. [36] Lang, M., Lundholm, R.(2020), Voluntary disclosure during equity offerings: reducing information asymmetry of hyping the stock?, Contemporary Accounting Research , 17:623–662. [37] 李善民，陳文婷， 2020：《并購決策中管理者過度自信嗎 ？ ——基于中國上市公司的經(jīng)驗研究》，《第四界中國管理學(xué)年會 —金融分會場論文集》 ，第 288~298頁