您可以使用Windows API函数ShellExecute来执行此操作：

Option Explicit

Private Declare Function ShellExecute _

Lib "shell32.dll" Alias "ShellExecuteA" ( _

ByVal hWnd As Long, _

ByVal Operation As String, _

ByVal Filename As String, _

Optional ByVal Parameters As String, _

Optional ByVal Directory As String, _

Optional ByVal WindowStyle As Long = vbMinimizedFocus _

) As Long

Public Sub OpenUrl()

Dim lSuccess As Long

lSuccess = ShellExecute(0, "Open", "www.google.com")

End Sub

关于安全性的简短说明：如果URL来自用户输入，请确保严格验证该输入，因为ShellExecute将执行具有用户权限的任何命令，如果用户是管理员，则将执行格式c：。