跨境电商、政府关注与企业新质生产力发展

——基于跨境电商综合试验区设立的准自然实验

郭飞¹　郭慧敏²

（1.中南财经政法大学；2.北京工业大学）

摘要：高水平对外开放为发展新质生产力营造良好国际环境，是2025年中央经济工作的九项重点任务之一。在这一背景下，跨境电商作为扩大高水平对外开放的重要着力点，能否有效推动企业新质生产力发展，已成为亟待实证检验的核心问题。基于2011—2022年中国A股上市公司数据及城市层面的政府工作报告数据，探究跨境电商是否以及如何促进企业新质生产力发展。基于跨境电商试点政策的多时点双重差分模型检验结果显示，跨境电商试点建设提升了试验区内企业的新质生产力水平，且该提升作用在高新技术行业与民营企业中更突出。机制分析结果显示，跨境电商试点通过促进企业数字化转型及完善公司治理提升企业新质生产力发展。基于年度地方政府工作报告词频分析结果显示，政府在物流、创新、数字、融资和人才方面的关注能够增强跨境电商试点建设对企业新质生产力发展的促进作用。研究结论揭示了跨境电商试点对企业新质生产力的促进作用及政府关注的强化作用，为进一步促进跨境电商发展，完善高水平对外开放机制找准政策发力方向。

关键词：跨境电商；企业新质生产力；政府关注；高水平对外开放；数字化转型

作者简介：郭飞，中南财经政法大学会计学院教授、博士生导师，武汉，430073；郭慧敏，北京工业大学经济与管理学院讲师，通信作者，北京，100124。

基金项目：国家社会科学基金一般项目“银行监管和会计监管协调下商业银行风险管理决策与信贷资源配置研究”（20BJY029）；北京市社会科学基金规划项目“央地合作战略下央企参股对北京市属国企创新及地区创新的影响研究”（24JJC031）

引用格式：郭飞,郭慧敏.跨境电商、政府关注与企业新质生产力发展——基于跨境电商综合试验区设立的准自然实验[J].经济与管理研究,2026,47(3):36-51.

Cross-Border E-Commerce, Government Attention, and New Quality Productive Forces of Enterprises

—A Quasi-Natural Experiment of the Establishment of Comprehensive Pilot Zones for CBEC

GUO Fei¹, GUO Huimin²

(1. Zhongnan University of Economics and Law, Wuhan 430073;

2. Beijing University of Technology, Beijing 100124)

Abstract: High-standard opening up fosters a favorable international environment for the development of new quality productive forces, which is also one of the nine key tasks for central economic work in 2025. As a key lever for stabilizing foreign trade, cross-border e-commerce (CBEC) plays an active role in expanding high-standard opening up. Addressing the pressing need to understand how digital trade and policy interventions contribute to economic transformation in the context of global trade challenges, this paper investigates the impact of establishing comprehensive pilot zones for CBEC on the development of new quality productive forces in China, aiming to uncover causal effects.

Based on a comprehensive dataset of Chinese A-share listed enterprises and city-level government work reports from 2011 to 2022, this paper employs a multi-period difference-in-differences model using the comprehensive pilot zones for the CBEC policy. The findings reveal that the policy enhances new quality productive forces of enterprises within the pilot zones. This conclusion remains valid after parallel trend tests and robustness checks. After conducting mechanism tests from the dual dimensions of technological advancement and governance improvement, the results show that the policy operates by promoting digital transformation and improving corporate governance. Heterogeneity analysis confirms that this positive effect is particularly pronounced in high-tech industries and private enterprises. Based on a word frequency analysis of annual work reports of local governments, the findings further indicate that government attention to logistics, innovation, digitalization, financing, and talent strengthens the positive effect of the CBEC pilot policy on new quality productive forces of enterprises.

In conclusion, CBEC is pivotal for fostering new quality productive forces of enterprises. This paper underscores this relationship and enriches related research from a micro perspective. Moreover, this paper highlights the importance of government attention and extends research on its economic consequences. By providing empirical evidence on the determinants of new quality productive forces of enterprises, it also offers important policy implications for further developing CBEC and improving the mechanisms of high-standard opening up. Future policies should focus on the expansion of CBEC pilot zones, the allocation of government attention to logistics, innovation, digitalization, financing, and talent, and the formulation of differentiated strategies tailored to enterprise- and industry-specific needs.

Keywords: cross-border e-commerce; new quality productive forces of enterprises; government attention; high-standard opening up; digitalization

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