國際綜合性運動賽事效益、成本結構與經費補助關聯研究

Analyzing event benefits, expenditure category, and financial reimbursement program in international multi-sport events

許建民(Chien-Ming Hsu) ； 黃煜(Yu Huang)

《臺灣體育運動管理學報》 16卷2期 (2016/12) Pp. 59-78

https://doi.org/10.6547/tassm.2016.0010

摘要

目的：本研究的主要目的在提出不同等級之國際綜合性運動賽事補助區隔，首先透過賽事效益之歸納，推衍出不同賽事等級；其後藉由賽事成本項目之分析，獲得不同類型之成本屬性；最後再以賽事等級和成本屬性類型之搭配，提出本研究最終之經費補助區隔。方法：以14位具不同背景之專家學者為研究參與者，進行北、中、南3場焦點團體座談，藉由專家學者之討論，提出國際綜合性運動賽事效益之層級架構。另也針對5位曾辦理綜合性運動賽事之運動組織，或曾申辦綜合性運動賽事之地方政府行政人員進行個人訪談，以釐清舉辦國際綜合性運動賽事之成本結構。結果：總計獲得7個領域範疇72個指標細項之賽事效益，並藉由效益之影響層面推導出3種不同的賽事等級，配合所歸結的3種不同成本屬性，提出3種不同賽事等級之經費補助項目與比例。結論：以賽事效益所推導出的賽事等級可做為中央政府提供地方申辦國際綜合性運動賽事經費補助之依據，為此，中央政府必須盡速釐清與公告賽事等級，並且地方政府也應清楚知道申辦賽事之方向與目標為何。

關鍵字

賽事效益 ； 成本類型 ； 補助區隔

並列摘要

Purpose: This study developed a financial reimbursement program for hosts of international multi-sport events. First, an evaluation framework for the positive benefits of sport events was created for prioritizing the bidding and hosting of international sport events. Second, event expenditure was categorized as a vital reference for further financial reimbursement. A financial reimbursement scheme was developed based on the hierarchy levels of international multi-sport events as well as the category of the event cost. Methods: Three focus groups were organized to develop an evaluation framework for the benefits of sport events. Fourteen experts were selected according to their profession. In-depth interviews with senior administrators from local governments and sports federations were conducted for categorizing the expenditure of international multi-sport events. Results: Seven dimensions and 72 indicators of the benefits of international multi-sport events were established to propose a three-tier concept of international multi-sport events. Event expenditure was categorized into three parts. The proportion and category of financial assistance toward the host city were elicited on the basis of the three tiers of sport events as well as event expenditure categories. Conclusion: The three-tier concept of international sport events with various benefits can serve as guidance for national governments in providing local host cities with financial assistance. To ensure that host cities understand the policy for hosting international sport events and implementing a financial reimbursement plan, central governments must initiate a solid publicity program.

並列關鍵字

event benefits ； expenditure category ； reimbursement scheme

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