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中文摘要：
财政透明是否能改进政府绩效？在目前经验研究并不多见的背景下，本研究以B乡“裸账”案例为分析对象，采用过程追踪方法探讨财政透明与政府绩效之间的影响关系。研究发现，在当前县乡体制背景下，财政透明能够在一定程度通过强化问责和改善印象管理，进而改进政府的政治绩效、经济绩效和社会绩效，然而透明与绩效之间存在复杂的影响关系和中间机制，仍有待在更长时间范围内进行检验。
英文摘要：
Does fiscal transparency improve government performance？ This paper explores the relationship between fiscal transparency and government performance by a case study via process tracing approach on B town. The findings indicate that there is the complicated causal mechanism within the relationship and the positive effects of fiscal transparency should be examined in a long pe- riod, albeit political performance, economic performance and social performance would be improved through the enhancement of accountability and impression management according to fiscal transparency.
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Are the ‘Bigger Fish’ Caught? China’s Experience of Engaging Citizens in Performance Management Syst
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