文章从理论层面分析了财政转移支付对新疆经济高质量发展的影响，并运用2013—2022年新疆14个地州市的数据进行实证检验。研究结果表明：转移支付能够直接提高新疆经济高质量发展水平;转移支付通过调整财政支出规模和财政支出结构对新疆经济高质量发展产生间接负向影响，但间接效应有限。异质性分析结果表明：一般性转移支付对新疆经济高质量发展具有积极影响，专项转移支付具有负向影响;转移支付对南疆地区和北疆地区经济高质量发展均呈现显著的正向效应;转移支付对新疆经济高质量发展不同维度的影响效应存在差异。基于此，新疆应尽快出台自治区对下财政转移支付办法，强化对转移支付资金的预算绩效评价，加快构建多元化地方政府考核评价体系，立足新疆资源禀赋，充分发挥转移支付对新疆经济高质量发展的促进作用。

This paper analyzes the impact of transfer payments on the high-quality economic development in Xinjiang from a theoretical perspective, and uses data from 14 regions and prefectures in Xinjiang from 2013 to 2022 for empirical testing. The results show that transfer payments can directly improve the level of high-quality economic development in Xinjiang; transfer payments have an indirect negative impact on the high-quality economic development in Xinjiang by adjusting the scale and structure of fiscal expenditures, however, the indirect effect is relatively weak. Based on heterogeneity analysis, it is found that general transfer payments have a positive impact on the high-quality economic development in Xinjiang, while special transfer payments have a negative impact; transfer payments have a significant positive effect on the high-quality economic development of northern and southern Xinjiang; the impact of transfer payments on the high-quality economic development in Xinjiang varies across different dimensions. Based on this, it is necessary to quickly introduce a method for fiscal transfer payments in the autonomous region, strengthen the budget performance evaluation of transfer payment funds, accelerate the construction of a diversified local government assessment and evaluation system, based on Xinjiang’s resource endowment, and fully play the role of transfer payments in promoting high-quality economic development in Xinjiang.