以跨境电商综合试验区的设立为准自然实验，使用2010—2021年《中国城市统计年鉴》和工商企业注册数据，采用双重差分模型考察了跨境电商改革对城市创业活力的影响。研究发现，跨境电商改革显著提高了综合试验区新企业成立的数量，在进行一系列稳健性检验后，该结论依然成立；机制分析表明，跨境电商改革通过扩大市场交易规模和优化营商环境进而提升综合试验区创业活跃度。异质性分析发现，跨境电商改革的积极作用在中西部地区和市场化发展较低的地区中更明显，且主要促进个体工商户和大中型企业的创业活跃度。进一步分析表明，跨境电商改革还能发挥创业带动就业的效应，且对于第三产业就业的促进作用更为明显。

Using the establishment of a comprehensive cross-border e-commerce pilot zones as a quasi-natural experiment leveraging data from the China City Statistical Yearbook and industrial and commercial business registration data from 2010 to 2021, this paper employs a difference-in-differences model to examine the impact of cross-border e-commerce reform on urban entrepreneurial vitality. The research reveals a significant increase in the number of new enterprises established in the comprehensive pilot zone as a result of cross-border e-commerce reform in the region, and this conclusion holds after conducting various robustness checks. Mechanism analysis indicates that the reform enhances entrepreneurial activity in the pilot zone by expanding market transaction scale and optimizing the business environment. Heterogeneity analysis suggests that the positive effects of cross-border e-commerce reform are more pronounced in the central and western regions and areas with lower levels of market development. Furthermore, the reform predominantly stimulates entrepreneurial activity among individual businesses, large and medium-sized enterprises. Additional analysis indicates that cross-border e-commerce reform also plays a role in driving employment through entrepreneurship, with a more pronounced impact on promoting employment in the tertiary industry.

F74；F069

福建省社会科学基金重大项目(FJ2022Z002)