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我国体育社会组织信息披露的现状解析与策略研究
引用本文:周武,高跃.我国体育社会组织信息披露的现状解析与策略研究[J].南京体育学院学报(社会科学版),2020,34(6):63-68.
作者姓名:周武  高跃
作者单位:杭州师范大学体育与健康学院,浙江杭州311121;杭州师范大学体育与健康学院,浙江杭州311121;杭州2022年第19届亚运会组委会,浙江杭州310016
基金项目:浙江省哲学社会科学课题(21NDQN273YB)。
摘    要: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。

关 键 词:体育社会组织  信息披露  主客观因素  制度细化  绩效动机  公共体育责任
收稿时间:2020/7/22 0:00:00
修稿时间:2020/11/3 0:00:00

Current situation analysis and Strategy Research on information disclosure of sports social organizations in China
gaoyue.Current situation analysis and Strategy Research on information disclosure of sports social organizations in China[J].Journal of Nanjing Institute of Physical Education,2020,34(6):63-68.
Authors:gaoyue
Abstract: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.
Keywords:Sports social organization  information disclosure  subjective and objective factors  public sports responsibility
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