中文摘要：

近年来，云南不断加大对沿边地区的财政转移支付，沿边地区财政支出不断提升，一定程度上缩小了沿边地区与非沿边地区的发展差距，但沿边地区高财政负担和高补助依赖，反映出沿边地区因不断加大的转移支付补助而出现财政投入上的“规模替代效率”行为。基于数据包络分析法（DEA）的实证分析表明，无论总体效率还是反映制度运行和资金配置的技术效率，云南沿边地区都较低，更为明显的是沿边地区中84％的县区出现财政资金配置的规模报酬递减，直接表现为财政资金相对冗余，实际上是缺乏与现有财政资金投入规模相适应的社会资本、技术创新等市场要素，从而偏离财政资金配置效率最优，而这些冗余的财政资金却没有发挥好对这些要素的合理引导。

英文摘要：

In recent years, the fiscal transfer payment in border areas of Yunnan Province is gradually strengthened, and the improvement of fiscal expenditure in the border areas narrows the development gap between border and non -border areas. However, the high fiscal burden and the high subsidy dependence of the border areas reflect the behavior of ＂substitution efficiency of scale＂ in fiscal investment caused by increasing transfer payment subsidy. The empirical analysis based on DEA shows that both the general efficiency and the technical efficacy reflecting institution operation and capital allocation in the border areas are low. What＇s more, the diminishing returns to scale of the fiscal capital allocation can be found in 84% of the counties and regions in the border areas. It is directly reflected by relative fiscal capital redundancy, buy in fact, it lacks market factors like social capital and techni- cal innovation that can well match the investment scale of fiscal capital, thus deviating from the optimal allocating efficiency of fiscal capital. The redundant fiscal capital cannot well guide the factors.