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财政透明度可以通过政府行为和公众对政府的态度影响城镇居民幸福感。运用2012年省级财政透明度数据和中国劳动力动态调查(CLDS)的城镇居民样本进行实证分析,结果表明:总体上看,提高财政透明度有利于提升城镇居民的幸福感;对于不同收入水平的城镇居民,提高财政透明度都具有幸福增进效应,而且对低收入居民的边际效应明显高于高收入居民;对于不同户籍身份的城镇居民,提高财政透明度可以提升拥有城镇户口居民的幸福感,但这种影响对没有城镇户口的居民不显著;在经济发展水平不同的地区,提高财政透明度都能够提升城镇居民的幸福感,但其边际效应在经济水平较低的地区比在经济水平较高的地区更为明显。
Fiscal transparency can affect urban residents’ well-being through government behavior and public attitudes toward the government. The empirical analysis of the sample of urban residents using the 2012 provincial fiscal transparency data and China’s Labor Force Surveys (CLDS) shows that: Generally speaking, improving the transparency of public finances will help promote the happiness of urban residents; for urban residents with different income levels , The improvement of fiscal transparency has the effect of increasing happiness and the marginal effect on low-income residents is obviously higher than that of high-income residents. For urban residents with different household registration status, improving financial transparency can enhance the happiness of residents who own urban households, but this effect It is not significant for residents without urban hukou. In regions with different levels of economic development, improving the transparency of the public can enhance the urban residents’ sense of happiness. However, the marginal effect is more in areas with lower economic level than in areas with higher economic level obvious.