在全球经济一体化趋势的推动下,跨境电商产业展现出巨大的发展潜力和广阔的市场前景。通过给予跨境电商企业补贴是促进跨境电商产业发展的重要手段。在这个过程中,公平竞争理念的丧失使补贴的负外部性凸显,制约跨境电商产业发展的平衡性。目前,跨境电商企业补贴的法律规制框架呈现出产业政策法对骗补行为的防范不足、财税法对补贴监督的刚性约束不足、竞争法中的公平竞争审查制度尚不完善的特点。因此亟需在跨境电商领域倡导竞争中性原则,改进公平竞争审查制度的标准规范,完善监督保障机制和异议机制。Driven by the trend of global economic integration, the cross-border e-commerce industry has shown enormous development potential and broad market prospects. Providing subsidies to cross-border e-commerce enterprises is an important means to promote the development of the cross-border e-commerce industry. In this process, the loss of the concept of fair competition highlights the negative externalities of subsidies and restricts the balance of the development of cross-border e-commerce industry. At present, the legal regulatory framework for subsidies for cross-border e-commerce enterprises presents the characteristics of insufficient prevention of fraudulent subsidy behavior by industrial policy laws, insufficient rigid constraints on subsidy supervision by financial and tax laws, and imperfect fair competition review system in competition laws. Therefore, it is urgent to advocate the principle of competition neutrality in the field of cross-border e-commerce, improve the standards and norms of fair competition review system, and perfect the supervision and protection mechanism and objection mechanism.