在美国非营利组织信息公开法律制度运行中,法定监管机构的强制性管制是保证其充分与有效的一个重要方面,但不是唯一方面,法定监管机构的服务支持也是信息公开制度落实的重要因素,二者是相互促进的一个统一体。考察并分析美国法定监管机构如何在监管与服务中促进和推动非营利组织信息公开成功经验,对完善我国非营利组织信息披露制度具有较强的借鉴意义。 In the operation of the legal system of information disclosure of non-profit organizations in the United States, the mandatory regulation of statutory regulatory agencies is an important aspect to ensure its fullness and effectiveness, but it is not the only aspect. The service support of statutory regulatory agencies is also an important factor in the implementation of the information disclosure system. The two are mutually reinforcing a unity. Examining and analyzing how the US statutory regulatory agencies promote and promote the successful experience of non-profit organization information disclosure in regulation and service has a good reference for perfecting our country’s non-profit organization information disclosure system.