中文摘要：

本文基于中国35个典型城市构建面板数据,实证检验财政透明、晋升激励对公共服务满意度的影响。研究发现,财政透明度越高,公众对社会性公共服务的满意度越低、对经济性公共服务的满意度越高,在信息公开机制与政府会计体系尚不完善的情况下,财政透明不仅未能产生应有的问责约束效应,甚至已成为市级政府粉饰经济绩效、掩饰社会责任的工具。进一步研究发现,GDP导向的官员晋升激励会强化上述＂悲观＂效应。现阶段,我国应积极推进政府会计改革,完善地方政府财政信息公开机制,推动财政透明对公共服务的影响效应由＂悲观＂变为＂乐观＂;同时,优化地方官员晋升激励机制,将社会性公共服务纳入官员考核指标体系,以正确引导和激励地方政府践行公共服务责任。

英文摘要：

The paper builds panel data based on 35 typical cities in China,and empirically tests the effects of fiscal transparency and promotion incentive to public service satisfaction.The results suggest that higher fiscal transparency will lead to a lower social public service satisfaction and a higher economic public service satisfaction.The municipal government＇s fiscal transparency has not only failed to produce proper accountability constraint effect,but also become the tool of municipal government to whitewash economic performance and conceal social responsibility.Further study found that GDP oriented promotion incentive will strengthen the ＂pessimistic＂ effect.At present,China should actively promote the reform of government accounting,improve the governmental financial information disclosure mechanism,and promote the information effects of fiscal transparency to the public service transforming from ＂pessimistic＂ to ＂ optimistic＂.We should optimize the promotion incentive mechanism of local officials,and social public service should be included in the official assessment index system in order to effectively guide and stimulate local government to perform public service responsibility.