可采用Windows的API函数进行解决
在想要放在最上层的窗体顶部放置以下代码：
Private Declare Function SetWindowPos& Lib "user32" (ByVal hwnd As Long, ByVal hWndInsertAfter As Long, ByVal X As Long, ByVal Y As Long, ByVal cx As Long, ByVal cy As Long, ByVal wFlags As Long)
在form_load中放置：
SetWindowPos Me.hwnd, -1, 0, 0, 0, 0, 3
在想要放在最上层的窗体顶部放置以下代码：
Private Declare Function SetWindowPos& Lib "user32" (ByVal hwnd As Long, ByVal hWndInsertAfter As Long, ByVal X As Long, ByVal Y As Long, ByVal cx As Long, ByVal cy As Long, ByVal wFlags As Long)
在form_load中放置：
SetWindowPos Me.hwnd, -1, 0, 0, 0, 0, 3
