To realize the production-education integration, these two problems, whom to cooperate with and where to start from, should be firstly solved. Therefore, the method of selection of cooperation partners and starting points based on optimal single index principle was proposed in this paper. The global selection models of cooperation partners and starting points were built. The evaluation index systems for enterprises and universities were established respectively. The Analytic Hierarchy Process was applied to determine the weight of each index, the Questionnaire Research was used to score the qualitative index, the Standard Score theory was applied to standardize the original datas of quantitative index. The implementation procedure to select the cooperation partners and starting points based on optimal single index principle was carried out finally by an example. The research results can open a new way and provide a wide research space for selection of cooperation partners and starting points in the production-education integration.

Senior executives of listed companies are generally engaged in earnings management activities, and the adverse effect of real earnings management on the long-term development of enterprises is particularly significant compared to accrual earnings management. Based on the data of A-share listed companies from 2018 to 2022, the effect of internal control on real earnings management and its mechanism of action is investigated by setting up structural equation modeling. The results show that high-quality internal control can suppress managers’ real earnings management behavior, and corporate social responsibility serves as a mediating factor in the mechanism of internal control influencing real earnings management. In other words, internal control can suppress real earnings management behavior by proactively engaging in corporate social responsibility.

With the rapid advancement of the new individual economy, a plethora of unlawful and chaotic activities have emerged, challenging the rationale of social responsibility governance centered around platform enterprises. The motivations behind the new individual economy’s fulfillment of social responsibilities was initially examined, namely its social attributes, ownership characteristics and the necessity for sustainable development, which compelled it to assume the role of a social responsibility bearer. Nonetheless, several practical issues arise when the new individual economy undertakes social responsibilities, including a lack of social responsibility awareness, ambiguous social responsibility subjects, and difficulties in social responsibility oversight. Consequently, a content framework for the social responsibility of the new individual economy is established. The entity responsible for fulfilling social responsibility is the new individual economic operator. The beneficiaries of social responsibility encompass both direct and indirect stakeholders, and the scope of social responsibility is categorized into six domains including legal, economic, ethical, industrial, philanthropic and public welfare responsibilities. Depending on the level of social responsibility, these can be further classified into mandatory, essential and aspirational social responsibilities. Tailored governance models are proposed based on the distinct features of each type of social responsibility, such as a government-led governance model for mandatory social responsibilities, a management-led governance model for essential social responsibilities, and a platform-led governance model for aspirational social responsibilities.

In the high-quality development stage, the data economy has become an important tool for achieving common prosperity. Using provincial panel data from 2011 to 2021 and treating the implementation of national-level big data pilot zones as a quasi-natural experiment, the policy’s impact on common prosperity was analyzed through a difference-in-differences approach. The results show that the policy significantly promotes the process of common prosperity. Further analysis reveals that the policy’s effect is more pronounced in western regions and large cities, with labor productivity acting as a mediator in this process.

The spatial Durbin model was used to analyze the effect of green finance on high-quality economic development in 31 provinces(due to the lack of data, the statistical data mentioned here do not include the Tibet Autonomous Region, the Hong Kong Special Administrative Region, the Macao Special Administrative Region and Taiwan Province), municipalities and autonomous regions in China, and also to explore the role of green technology innovation in the influence of green finance on high-quality economic development. The results show that the effect of green financial development on economic high-quality development is positive. Green finance can promote high-quality economic development and has spatial spillover effects. Green technological innovation plays a partly intermediary role, and green finance can promote economic high-quality development through promoting green technological innovation. Finally, it is proposed to expand the green financial product system, make use of the spatial spillover characteristics of green finance, strengthen provincial and regional cooperation and enhance green R&D investment and patent protection.

Based on the avoidance model, self-efficacy and work alienation were used as mediating variables, and approaching propensity and avoidance propensity were moderating variables, and a theoretical model of work connectivity behavior after-hours on employees’ procrastination was constructed. The data of 281 employee questionnaires was processed and analyzed. The results show that work connectivity behavior after-hours and approach tendency positively interacts with self-efficacy, and reduces the generation of procrastination at work through self-efficacy. Work connectivity behavior after-hours and avoidance tendency positively interact with work alienation and promote procrastination through work alienation.

With the rapid development of the digital economy, digital assets, as a new type of asset category, are showing an exponential growth trend. A comprehensive and systematic classification and summary of the types of digital assets was firstly conducted, and the valuation systems and operation mechanisms of various digital assets were deeply analyzed. The risks and challenges currently faced by the digital asset field were also examined and the regulatory measures at the regulatory level were discussed. Through in-depth and detailed sorting and analysis, scientific basis and guidance are provided for the future development of the digital asset field.

Developing new forms of productive forces is an inherent requirement and crucial focus for promoting high-quality development. How enterprise digital transformation affected new forms of productive forces at the corporate level was examined. By adopting a text-asset analysis method, achieve a quantitative measure of enterprise digital transformation was achieved and an index system for new forms of productive forces at the corporate level based on the theory of three essential factors of production was constructed. The research finds that digital transformation significantly enhances the level of new forms of productive forces among China’s listed companies. In terms of the impact mechanism, digital transformation elevates enterprises’ new forms of productive forces by optimizing their human capital structure, and the development of digital inclusive finance positively moderates the effect of digital transformation on promoting new forms of productive forces. The understanding of the role that digital transformation plays in the development of new forms of productive forces at the micro-enterprise level is deepened and reference suggestions are provided for promoting digital transformation at the micro-enterprise level.

In the context of the global active response to climate change, the implementation of carbon peak, carbon neutral strategy and the active development of green and low-carbon economy have become the key issue of global sustainable development. By constructing double difference model, taking 30 provinces(due to the lack of data, the statistical data mentioned here do not include the Tibet Autonomous Region, the Hong Kong Special Administrative Region, the Macao Special Administrative Region and Taiwan Province)in China from 2005 to 2021as a research object of empirical analysis, it is found that China carbon emissions trading pilot policy can curb the carbon emissions of pilot areas by mainly promoting upgrading of industrial structure and enhancing the level of technological innovation, but due to the pilot provinces and cities area and pollution degree, effect heterogeneity, including the most obvious effect in Hubei province, suggestions are put forward based on the corresponding policy.

With the development of market economy and the enhancement of environmental awareness, market-based environmental regulation will play an increasingly important role. Based on the panel data of 300 prefecture-level cities in China from 2008 to 2022, taking carbon emission trading policies as a quasi-natural experiment, the multi-time-point differential method was adopted to empirically study the impact of market-based environmental regulations on regional green innovation. It is found that the carbon emission trading policy significantly promotes urban green innovation, and this conclusion remains valid in the robustness test. Mechanism analysis shows that talent gathering, public awareness of environmental protection and government investment in science and technology play an important role in promoting green innovation. In addition, there is regional heterogeneity in the policy effect, which has a more significant promoting effect on green innovation in East China, Central China and non-central cities. The research conclusions of this paper have important implications for the government to strengthen the construction of carbon trading market, increase personnel training, enhance public awareness of environmental protection, and strengthen regional collaborative management, so as to promote the construction of a green and low-carbon society and the realization of sustainable development goals.