基于家庭专业化分工理论和性别比较优势理论，采用10个省份2014—2020年6866个农村家庭的追踪调查数据和2020年中国家庭追踪调查数据，运用多期双重差分法探究电子商务参与对农村性别收入差距的影响及其作用机制。研究结果表明：电子商务参与显著缩小了农村性别收入差距；电子商务参与通过提高工作弹性，帮助女性平衡家务和有薪劳动，提高女性劳动参与率；电子商务参与有利于发挥女性服务技能的比较优势，弱化男性体力技能的比较优势，从而缩小性别收入差距；对于家庭性别观念更传统、低技能和中西部地区的女性而言，电子商务参与的作用更为明显，体现出电子商务参与的普惠性和包容性。

Based on the tracking survey data of 6686 rural households in 10 provinces from 2014 to 2020 and data of China Family Panel Studies in 2020, the influence and mechanism of e-commerce participation on rural gender income gap have been studied by using the family specialization theory, gender comparative advantage theory, and multistage difference-in-difference method. The results show that e-commerce participation significantly narrows the rural gender income gap. Through improving work flexibility, e-commerce participation helps females balance housework and paid work and improves the female labor force participation rate. E-commerce participation is conducive to strengthening the advantages of females’ service skills and weakening the advantage of males’ physical skills, thus reducing the gender income gap. For women from families with more traditional gender norms, lower-skilled areas and Central and Western regions, the impact of e-commerce participation is much more obvious, which reflects the inclusiveness of e-commerce participation.

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国家社会科学基金项目（23BJL078）；江苏省社科应用研究精品工程（22SCB-032)；湾区拔尖创新青年培训基金项目（23BIBS03）