運動場館永續發展指標建構與評估

Construction and Evaluation of Sustainable Development Indicators for Sports Facilities

康正男(Cheng-Nan Kang) ； 葉公鼎(Kong-Ting Yeh) ； 陳成業(Chen-Yueh Chen)

《臺灣體育運動管理學報》 17卷2期 (2017/12) Pp. 163-200

https://doi.org/10.6547/tassm.2017.0007

摘要

目的：本研究目的從永續發展三重盈餘(環境、經濟、社會) 的概念建構運動場館永續發展評估指標架構。方法：本研究方法包含以文獻回顧方式初擬我國運動場館永續發展評估指標架構；結合產、官、學之專家共24位，並透過模糊德爾菲專家問卷及模糊層級分析程序法，確保該架構之可行性及評估指標相對權重；最後藉由學者、專家所組成的評核小組，針對44項評估指標以0 ~100的分數評分，並透過簡易加權法(Simple Additive Weighting, SAW)來計算四種不同場館類別在永續發展績效上的表現。結果：研究結果如下：運動場館永續發展評估指標架構為「利害關係人」、「社會成長」、「財務稽核」、「創造營收」、「成本管控」、「自然生態」及「環境成本」等七個子構面44個評估指標。在第二層級七個次構面中，最重要的前四項指標依序為「財務稽核」、「自然生態」、「環境成本」及「利害關係人」。本研究經FAHP實證分析發現，針對四種不同屬性之運動場館永續評估指標權重進行排序，儘管四種不同屬性場館的領先指標不全然一致，「編製各項財務報表」、「建立財產管理制度」、「年度財務目標達成率」與「訂定經費稽核制度」卻是共同的重要指標。結論：本研究期藉由評估指標之建立，對未來運動場館經營管理之發展提供具體建議。

關鍵字

營運管理 ； 績效評估 ； 運動場館 ； 永續發展 ； 評估指標

並列摘要

Purpose: This study developed a framework to describe sustainable development evaluation indicators of sports facilities from the perspective of the Triple Bottom Line concept (i.e., environmental, financial, and social aspects). Methods: An in-depth review of relevant literature was conducted to generate a framework to evaluate the sustainable development of sports facilities. A total of 24 experts from various industries, government agencies, and academia participated in this study. A fuzzy-Delphi-based questionnaire and the fuzzy analytic hierarchy process (FAHP) were conducted to ensure the feasibility of the proposed framework and to compute the relative weights of the evaluation indicators. Furthermore, simple additive weighting was conducted to calculate the performance of four types of sports facilities under investigation based on 44 evaluation indicators and a scoring system ranging from 0 to 100 derived by the experts. Results: The findings revealed that the framework consisted of seven dimensions containing 44 indicators. The dimensions were ＂Stakeholders,＂ ＂Social Growth,＂ ＂Financial Auditing,＂ ＂Revenue Generation,＂ ＂Cost Control,＂ ＂Ecological Concerns,＂ and ＂Environmental Cost.＂ Among these, ＂Environmental Cost,＂ ＂Ecological Concerns,＂ ＂Financial Auditing,＂ and ＂Stakeholders＂ were prioritized. The evaluation indicators for the four types of sports facilities under investigation were ranked using the FAHP. Although the leading indicators varied among the four types, those common to each type were ＂producing all types of financial reports,＂ ＂establishing an asset management system,＂ ＂rate of accomplishing annual financial objective,＂ and ＂establishing an auditing system.＂ Conclusion: The findings of this study are expected to serve as a reference for sports facility management in the future.

並列關鍵字

sports facility ； management ； performance evaluation ； sustainable development ； evaluation index

參考文獻

Zadeh, L. A. (1965). Fuzzy sets. Information and Control, 8, 338-353.

胡憲倫、鐘啟賢 (2004) 。企業永續績效評估-永續企業的八大修煉。永續產業發展雙月刊，14，8-19。

周宇輝、簡全亮、胡廷鴻 (2010) 。興建大型公共運動設施之決策模式。國民體育季刊，39(3)，12-17。

徐村和 (1998) 。模糊德菲層級分析法。模糊系統學刊，4(1)，59-72。

唐嘉邦 (2009) 。年賠百萬八里公立泳池將收攤。中國時報網頁， 取自http://news.chinatimes.com/2007Cti/2007Cti-News/Inc/2007cti-news-Sport-inc/Sport-Content/0,4752,11051203+112009072100349,00.html