中国足协实体化改革是在国家全面深化改革、党和国家对足球运动的发展高度重视的背景下进行的，也是我国通过社会组织承担社会某一领域治理的一次尝试，对体育管理体制改革、探索社会治理方式、改变中国足球落后面貌都有积极意义。在全面深化改革的时代背景下，由国家层面进行主导，中国足协进行了实体化改革，初步建立协会制的工作机制，推进了会员协会建设。本文以第三方治理理论、公共治理理论为理论基础，将中国足协实体化改革纳入社会治理的视野，通过对中国足协秘书处员工进行访谈和对中国足协的会员协会进行问卷调查，对实体化改革的背景、路径、成效进行分析，重点研究实体化改革过程中存在的问题。

通过研究，发现中国足协实体化改革存在运行机制不规律、会员协会建设缺乏成效、治理能力有限和治理成果评价不高的问题，问题出现的原因在于改革过程中没有正确处理行政部门与足球协会的关系、各级足球协会的机制转型不彻底、对健全足球治理体系重视不够、能力建设不到位，并受到急功近利整体氛围的影响。通过深入反思存在的问题并借鉴国外足球发达国家足球协会的治理经验，提出用好政府有形之手、建强会员协会体系、建好中国足协自治之手和发挥市场机制的建议，建立政府、市场和社会组织的合作共治局面，在新时代推进中国足球治理能力的进一步提升。

The substantive reform of the Chinese Football Association is carried out against the background of the comprehensive deepening of the reform of the country and the great attention paid by the Party and the state to the development of football, and it is also an attempt by our country to assume governance in a certain field of society through social organizations, which is of positive significance to the reform of the sports management system, the exploration of social governance and the change of the backward appearance of Chinese football. Under the background of deepening reform in an all-round way, led by the national level, the Chinese Football Association has carried out the substantive reform, initially established the working mechanism of the association system, and promoted the construction of the member associations. Based on the theory of third-party governance and public governance, this paper integrates the substantive reform of the Chinese Football Association into the vision of social governance, through interviews with employees of the Secretariat of the Chinese Football Association and a questionnaire survey of the Chinese Football Association member associations, analyzes the background, path and effectiveness of the substantive reform, and focuses on the problems existing in the process of substantive reform.

Through the research, it is found that the substantive reform of the Chinese Football Association has the problem of irregular operation mechanism, lack of effectiveness in the construction of member associations, limited governance capacity and low evaluation of governance results, the reason for which lies in the failure to properly handle the relationship between the administrative department and the football association in the reform process, the incomplete transformation of the mechanism of football associations at all levels, the lack of attention to the sound football governance system, the lack of capacity-building, and the impact of the overall atmosphere of quick success. Through in-depth reflection on the existing problems and learn from the experience of the governance of football associations in developed countries of foreign football, put forward the proposal of using the tangible hand of the government, building the strong member association system, building the self-government hand of the Chinese Football Association and exerting the market mechanism, establishing the cooperative and common governance situation of the government, the market and social organizations, and promoting the further improvement of China's football governance ability in the new era.