CAJ | 학술논문

通过相关案例的回顾与分析，提出由于我国体育社团信息披露法律制度缺位所造成的严重后果。我国体育社团作为管理单项体育运动的非营利组织，其内在的公益性质和外部的监管需要决定了信息披露的必要性。综合运用规范分析方法、比较分析方法，对国外先进立法规范加以比较借鉴，认为应当尽快构建我国体育社团信息披露的法律制度，在立法模式上，体育社团的信息披露制度可借助我国行业协会立法加以规定：在信息披露的范围确定上，划定体育社团应主动披露的信息、依申请披露的信息和信息披露的例外情形。此外，必须解决的突出问题是：体育社团应向其成员披露所有会议决议规定；财务信息披露的监督机制亟待完善。
통과상관안례적회고여분석，제출유우아국체육사단신식피로법률제도결위소조성적엄중후과。아국체육사단작위관리단항체육운동적비영리조직，기내재적공익성질화외부적감관수요결정료신식피로적필요성。종합운용규범분석방법、비교분석방법，대국외선진입법규범가이비교차감，인위응당진쾌구건아국체육사단신식피로적법률제도，재입법모식상，체육사단적신식피로제도가차조아국행업협회입법가이규정：재신식피로적범위학정상，화정체육사단응주동피로적신식、의신청피로적신식화신식피로적예외정형。차외，필수해결적돌출문제시：체육사단응향기성원피로소유회의결의규정；재무신식피로적감독궤제극대완선。
Through analyses of cases, this article put forward the serious consequences of information disclosure vacancy in sports associations. As the supervisor of single sports, sports associations need to establish the legal system of information disclosure. Using normative analysis and comparison analysis methods, the author considered that information disclosure system of sports association should be established as soon as possible through guild legislation. We should define the scope of information. The information should be classified into three categories, which are initiative disclosure information, disclosure information upon application and the exception. And the emergent problems must be solved： sports associations should disclose all conference resolutions to their members. Meanwhile, supervision mechanism of financial information should be improved.