Any place on the water will give you a shot at seeing the fireworks. The answer about Penn s Landing is right. Dave Buster s, the Chart House, Moshulu etc. Better reserve NOW places take reservations for New Years Eve.
Penn s Landing,there is good music,good food,and great crowd or you can go to Dave and Buster s that caters to adults in their after hours(11pm-) you can get amazing food,good music and lots of young people come out for it.
This site lists all the parties happening in Philly for NYE =)http://www.clubzone.com/nye1/philadelphi��