臺灣地區運動彩券發行現況與盈餘分配使用之探討

目的：探討國內運動彩券發行與盈餘使用現況。方法：以文獻分析法（Document Analysis method），整理歸納出國內運動彩券發現行與盈餘使用現況。結論與建議：一、結論：我國的運動彩券發行制度，主要是參考其他國家之發行模式。投注標的主要是以國際的職業運動賽事為主，國內的運動賽事僅有中華職業棒球列入投注標的，投注方法亦是沿用其他國家；發展至今，由於國內的市場規模不大，又受到公益彩券競爭之影響，銷售金額與富邦銀行的預期有相當的落差。除此之外，投注玩法複雜、國內職棒打假球事件、銀行內部員工作弊以詐領彩金，以及地下簽賭盛行等問題，亦是影響民眾投注意願的因素。對於運動彩券之盈餘運用，行政體育委員會成立了專門的基金，並且依施政之需要制訂法令及編列多項計畫，首年基金的分配與運用情形不儘理想，其主要原因是新訂的法令完成法制程序的時間過於倉促，導致各計畫之執行率因而受到影響，此種情形在第二年以後，應會有顯著的改進。二、建議：依據研究的發現，本研究提出一些具體的建議，供有關單位參考。

關鍵字

運動彩券；盈餘分配；投注標的

並列摘要

Purpose: To explore the development earnings manipulation and distribution of Taiwan sport lottery. Method: Document Analysis method was employed to analysis the data gathered from government public information and document, previous researches. Result and Suggestion: 1. The issued system for Taiwan sport lottery, mainly with reference to the issued system for other countries. The main international professional sports events and domestic sporting event-Chinese Professional Baseball, were the main bet subject for Taiwan sport lottery. 2. Up to now, due to the small domestic market, but also by the lottery competition, there have a considerable gap of the expected sales amount for Fubon Bank. In addition, the betting play professional baseball games away events, the bank's internal staff cheated to collar the prize money to fraud, as well as underground gambling prevalence of the problem, and these factors affecting the wishes of the people betting. 3. For the use of the sports lottery surplus, Chief Sports Commission established a special fund, and the need to develop in accordance with the policy of the act and the presentation of a number of projects, the first year of funds allocated and used the situation is not ideal, mainly because of the completion of the new legal procedure was overly hasty, leading to the implementation of the plan rate is affected as a result, and we think that it should be significant improvement after the second year. 4. According to the findings of this study, we brought some specific suggestions for the competent authority and the issuing bank.