以投入產出理論探討不同經營型態之運動場館產值

運動產業指的是提供消費者在運動及休閒娛樂的相關產品、設施、場地及服務等的相關產業或組織。運動場館業是運動核心產業之一，凡從事室內（外）運動場館經營管理之行業均屬之。而運動場館經營良窳與創造之產值，往往僅能從財務報表瞭解營運狀況，但其對整體運動相關產業貢獻之真正產值，卻是會計面無法呈現的。爰此，本研究之目的係針對不同經營型態運動場館業之產業關聯進行分析，分別以運動中心及民營運動場館為研究對象，探討其整體經濟之直接、間接及衍生性價值，從而得知其產業關聯。研究方法是以投入產出模型為架構，資料來源為運動場館之財務報表、營運支出細項及工商普查資料，並以行政院主計總處公布之全國產業關聯表予以設算，分別針對公辦民營與純民營之運動場館評估產值與進行差異分析，希冀得知單一運動場館對整體產業貢獻之產值，藉由分析排序其與各行業細類之產業關聯程度，瞭解其貢獻分配之情形。資料處理與分析方法是以產業關聯表之編算將支出項目歸類，重新編製各運動場館之產業關聯表後計算產值總額。研究之結果得知運動場館對整體經濟的產出效果，為其營運投入之兩倍有餘，顯示運動場館業對於經濟貢獻遠高過財務報表的損益；另藉由各場館專屬產業關聯表，分析各部門關聯係數並予以排序，俾提供經營業者策略聯盟選擇之建議。運動場館之產值非僅是財務報表上的營業利益，本研究希冀探討運動場館對整體產業真正之價值所在，讓運動場館經營業者瞭解產業價值並得以深入分析產業關聯，強化未來發展策略；亦建議政府儘速扶植運動場館業，對於提升我國經濟發展、促進民眾規律運動，及增進社會福祉，均會有莫大成效。

關鍵字

產業關聯分析；經濟效益；衛星帳；策略聯盟

並列摘要

The sports industry refers to related industries or organizations that provide consumers with related products, facilities, venues, and services in sports and recreation. The sports stadium industry is one of the core industries of sports. The operation of sports venues and the created output value can only be learned from the financial statements. However, the true value of its contribution related to the overall sports industry can’t only be presented by accounting system. Hereby, the purpose of this study is to analyze the relatives between different types of sports stadiums and gymnasiums, and to study the direct, indirect, and derivative values of the overall economy by taking sports centers and private sports venues as research objects. The research method is based on the Input-output model. The sources of information are from the financial statements, detailed operating expenses, and the “Industry, commerce and serve census” data of sports venues, and are calculated on the basis of Input-output table (I.O.)published by Directorate General of Budget, Accounting and Statistics, Executive Yuan, R.O.C. Analyze the output value and conduct the difference analysis for publicly-owned and purely private sports venues separately. The data processing and analysis method is to calculate the total output value by classifying the expenditure items based on the compilation of I.O. and re-setting the I.O. of the sports venues. As a result, it is learned that the stadium's output to the overall economy is more than double its operating input. It shows that this industry contributes significantly much more than the income(loss) of the its financial statements. In addition, through the exclusive I.O. table of each stadium, the correlation coefficient of each department is analyzed and ranked. Then the selection of the operator's strategic alliance is provided. This study allows operators to understand the value of the industry, and strengthen future development strategies by analyzing industrial linkages. It is also suggested that the government should support sports stadium industry, which will do great effects on improving economic development, promoting the regular exercise habits of people, and enhancing social welfare.