社会组织领域频发的信息披露不准确、不及时而引发的公众质疑不仅使处于改革深水期的体育社会组织面临“公开与问责”的危机可能，也使管理者探索问题解决措施的压力持续增加。全面梳理体育社会组织信息披露的理论基础，深入分析影响体育社会组织信息披露的主客观因素，对体育社会组织信息披露隐含的复杂行为动机进行准确识别；结合当前法律法规背景下体育社会组织信息披露的现状，力求阐明单一的强制性信息披露为何难以实现，并根据实际情况，提出体育社会组织信息披露应做到从外部力量的强制披露转向组织自身的主动披露，探索新的实现机制与工作方法。

The public doubts led by frequent inaccurate and untimely information disclosure in the field of social organizations not only make the sports social organizations in the deep-water stage of reform face the crisis of“openness and accountability”， but also continuously increases the pressure of managers to explore problem-solving measures. After comprehensively combing the theoretical basis of sports social organization information disclosure，this paper deeply analyzes the subjective and objective factors that affect the information disclosure of sports social organization，and accurately identifies the complex behavior motivation implied. Combined with the current situation of sports social organization information disclosure in the context of current laws and regulations，it also tries to clarify why the single mandatory information disclosure is difficult to achieve，then puts forward that the information disclosure of sports social organizations should shift from mandatory disclosure by external forces to the organization’s own initiative，and explores a new implementation mechanism and working methods.

G884;G804.6

浙江省哲学社会科学课题（21NDQN273YB）。