社会组织领域频发的信息披露不准确、不及时引发的公众质疑不仅使深处改革深水期体育社会组织面临“公开与问责”的危机可能，也持续增加了管理者探索问题解决措施的压力。在全面梳理体育社会组织信息披露理论基础之后，本文深入分析了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转向组织自身的主动，探索新的实现机制与工作方法。

The frequent inaccurate and untimely information disclosure in the field of social organizations not only makes the deep-seated sports social organizations face the crisis of "openness and accountability", but also increases the pressure of managers to explore solutions to problems. After comprehensively combing the theoretical basis of sports social organization information disclosure, this paper deeply analyzes the subjective and objective factors of sports social organization information disclosure, accurately identifies the complex behavior motivation implied in sports social organization information disclosure; combined with the current situation of sports social organization information disclosure under the background of laws and regulations, it tries to clarify why the single mandatory information disclosure is difficult to achieve According to the actual situation, this paper puts forward that the information disclosure of sports social organizations should change from the external force to the organization's own initiative, and explore new realization mechanism and working methods.

2021年度浙江省哲学社会科学课题（21NDQN273YB）