Based on a sample of cross-border mergers and acquisitions (M&As) of Chinese enterprises in different target countries between 2000 and 2021, this paper explores the impact of target corporate social responsibility overinvestment on M&A performance and the moderating effect on the above impact of Chinese government’s two forms of interventions in the process of corporate financing and operating. The results show that target corporate social responsibility overinvestment has a negative effect on M&A performance. Moreover, government interventions in corporates’ financing and operating process negatively moderate the relationship between target corporate social responsibility overinvestment and M&A performance. This research helps the government to take different forms of interventions to motivate enterprises to participate in social responsibility and improve performance.

The functioning of financial markets is impacted by the global cryptocurrency market, which also has significant effects on entire economies. Cryptocurrencies, which are still a relatively new idea and are constantly evolving and changing the financial landscape of the world, have started to take hold in a variety of industries, from financial markets to day-to-day commercial life. A new financial era has allegedly dawned with the advent of cryptocurrency. Cryptocurrencies are projected to become more prevalent and a part of daily life in the future as their popularity grows every day. Virtual money and Bitcoin have been discovered to have high levels of transaction volumes in the majority of nations. By looking over the existing literature and previous studies, the study used an exploratory methodology. Many businesses already pay their employees with bitcoins. The purpose of the study is to provide details on virtual currencies, including information about how each cryptocurrency, including Bitcoin, functions and its characteristics, as well as to make assessments regarding the accounting of their business dealings using Bitcoin in accordance with international accounting standards. According to the findings, the held cryptocurrency should be revalued at the end of the term, and any disparities resulting from gains or losses should be taxed. The importance of conducting studies for this is also underlined, as is the control over the cryptocurrency owned by businesses and the transactions done with it. Although the intangible asset accounting method is now thought to be the most appropriate way, future advances will inevitably lead to the creation of a new account class or group for cryptocurrencies.

Based on the improved STIRPAT model and the affiliation function assessment method, this paper explores the relationship between population aging degrees and carbon emissions in China, divides the population aging into two groups of tendency aging and complete aging for regression investigation, and further explores the impact at the national and regional levels. The results show that, firstly, at the national level, population aging in China has an inhibitory effect on carbon emissions at the present stage. Secondly, at the degree of aging, the effects are different, among which tendency aging can negatively affect carbon emissions, while complete aging is positively affecting carbon emissions, and in the long term, the relationship shows an inverted "U" shape. Thirdly, at the regional level, there are obvious regional differences in these effects. This study helps the government to improve the relevant coping strategies for an aging society.