Exploring the relationship between government subsidies, market competition, and the digital transformation of cultural and tourism enterprises (CTEs) will provide inspiration for upgrading and promoting the digitization development of China’s cultural and tourism industry. This paper theoretically and empirically evaluates the effect of government subsidies on digital transformation of CTEs by developing an evolutionary game combined with Hotelling model, and meanwhile using the econometric model. The theoretical model demonstrates that different subsidy scale will affect the evolutionary efficiency of the system under different market competition intensities. And the empirical model shows that the relationship between government subsidies and the digital transformation of CTEs is a U-shaped curve and the market competition exerts the flattening moderation on the U-shaped relationship. The findings provide guidance to both policymakers and managers.

This work explored the changes in production decision-making trends of Chinese steel enterprises under the influence of the carbon border adjustment mechanism. First, using evolutionary game theory, the interactive mechanism of complex production strategies among steel enterprises considering the carbon border adjustment mechanism was studied, including the impact of government subsidy coefficients, additional profits and carbon tax prices on enterprise decisionmaking.Second, the influence of key parameters on the dynamic evolutionary process was analysed. On this basis, the empirical simulation method was used to verify the game model and the main conclusions. Finally, the sensitivity analysis of the selected parameters was determined using Matlab software. The results showed that additional profits from green investment, government subsidy coefficients, input-output values and carbon tax prices had a higher impact on the evolution of enterprise production strategies. The results of this study provide a decision-making basis for the selection of future production methods for steel enterprises.