文章对2012—2021年新疆地方财政支出效率进行测度并分析时空演化特征。研究结果显示：从财政支出效率层面来看，新疆各地区财政支出综合技术效率地区差异显著，2021年新疆14个地州市中仅有3个地区财政支出综合技术效率达到DEA有效，其余地区均为DEA无效。从财政支出效率的动态演化层面来看，新疆各地区财政支出全要素生产率呈波动下降态势，综合技术效率变化和技术进步变化是引起波动的重要原因。随着时间的推移，新疆地方财政支出效率有向下邻近转移的可能，但较难出现跨越式转移。从财政支出效率的空间层面来看，观测期内发生效率跃迁的地区有10个，保持稳定的地区有4个，且天山北坡城市群所属地区财政支出效率区域带动效应较强，南疆四地州所属地区呈现明显的低水平空间分异态势。

The results of the evaluation and spatiotemporal evolution analysis of local fiscal efficiency in China's Xinjiang from 2012 to 2021 show that there are significant regional differences in the comprehensive technical efficiency of fiscal expenditure among different regions in Xinjiang in the new era. In 2021, only 3 out of 14 regions in Xinjiang achieved DEA effectiveness in comprehensive technical efficiency of fiscal expenditure, while the rest of the regions showed DEA inefficiency and a clear trend of diminishing returns to scale. At the level of dynamic evolution, the total factor productivity of fiscal expenditure in various regions of Xinjiang shows a significant downward trend, and changes in comprehensive technological efficiency and technological progress are important reasons for the fluctuations. Over time, there is a possibility of local fiscal expenditure efficiency in Xinjiang shifting to the next neighboring region, but it is difficult to achieve a leapfrog transfer; At the spatial level, the number of regions that experienced efficiency leaps during the observation period was 10, while 4 regions maintained stable efficiency. Among them, the fiscal expenditure efficiency of various regions in the northern slope of the Tianshan Economic Belt had a strong regional driving effect, while the four southern Xinjiang prefectures showed a significant low-level spatial differentiation trend.