数字贸易时代电子商务前沿议题的治理困境与完善路径——基于跨境合规与数据安全的双重视角

The Governance Dilemma and Improvement Path of Frontier Issues in E-Commerce in the Era of Digital Trade—Based on the Dual Perspective of Cross-Border Compliance and Data Security

摘要: 随着数字技术与全球贸易的深度融合，跨境电商合规与数据安全已成为电子商务领域的核心前沿议题，其治理水平直接影响行业可持续发展与国家数字经济安全。本文基于2023~2025年行业数据与32起典型案例，系统剖析当前跨境电商在税务合规、市场准入、数据跨境流动等方面的突出问题，揭示现有治理机制在法律适配、监管协同、国际协调等维度的缺陷。通过比较欧盟《数字服务法》、美国跨境数据流动框架等国际经验，提出“法律体系精细化、监管机制协同化、国际治理常态化、技术赋能智能化”的四维完善路径。研究旨在为电子商务领域的合规治理提供理论支撑，为监管部门、平台企业及市场主体提供实践指引，推动数字贸易治理体系的现代化转型。

Abstract: With the deep integration of digital technologies and global trade, cross-border e-commerce compliance and data security have become pivotal frontier issues in the e-commerce sector. Their governance effectiveness directly impacts both industry sustainability and national digital economy security. This study systematically analyzes prominent challenges in cross-border e-commerce regarding tax compliance, market access, and cross-border data flows, based on industry data from 2023~2025 and 32 case studies. It identifies deficiencies in existing governance mechanisms across legal alignment, regulatory coordination, and international collaboration. By comparing international frameworks such as the EU’s Digital Services Act and the U.S. Cross-Border Data Flow Framework, the research proposes a four-dimensional improvement path: “refined legal systems, coordinated regulatory mechanisms, normalized international governance, and intelligent technology empowerment”. The study aims to provide theoretical support for compliance governance in e-commerce, offer practical guidance for regulators, platform operators, and market participants, and drive the modernization of digital trade governance systems.