- 期刊
企業員工對運動產業發展條例之認知及影響運動贊助意願之研究
A Study of Corporate Employees' Cognition to the Sports Industry Development Act and Its Impacts to the Willingness of Sports Sponsorship
摘要
行政院體育委員會鑑於世界各國相繼訂定運動政策以提高國民運動參與率，並藉此提升運動競賽的實力，進而整合資源帶動運動產業蓬勃的發展，因而積極推動「運動產業發展條例」之立法及配套作業，最終行政院核定於2012年3月1日施行此條例，其中第24條、第25條提出許多租稅優惠，提供企業或個人投入運動事業發展的誘因。本研究主要目的在於探討「運動產業發展條例」正式實施以來對企業運動贊助意願的影響，採用問卷調查法，根據實際調查所得資料，以描述性統計、因素分析、相關分析、獨立樣本t檢定及單因子變異數分析等統計方法進行資料分析。本研究結果發現1.有高達38%的公司不知道政府已通過運動產業發展條例的法案來鼓勵企業運動贊助。2.企業最喜歡的優惠措施是運動贊助可視為全額費用的減稅效果。3.有高達88.8%的企業認為運動產業發展條例的優惠措施會提高企業運動贊助的意願，並有80%的企業預計在未來1年內會因為優惠措施而增加運動贊助。4.企業運動贊助最主要的阻礙因素，是運動無法與教育、藝文、慈善等活動競爭企業有限的資金贊助及公司缺乏運動贊助專業人才。
並列摘要
Sports Affairs Council actively promoted the legislation of ＂Sports Industry Development Act＂ to keep up with the international trend to improve the national sports participation rates, the strength of national athletic competition, and to integrate the resources for sports industry development. Finally, the Executive Yuan implemented this act on March 1,2012. The aim of this study is to investigate the impact of Sports Industry Development Act to corporate sports sponsorship. Questionnaire survey is used to study the impact. Then, the collected data is analyzed using mean, standard deviation, one-way ANOVA, t-test, factor analysis and correlation analysis. SPSS was used to accomplish the data analysis. The results of this study are as follows. First, 38% of companies do not know the government has passed Sports Industry Development Act. Second, tax deduction for entire amounts of sports sponsorship is the favorite for corporations. Third, there are up to 88.8% of enterprises believe that Sports Industry Development Act will improve the willingness of sports sponsorship for corporations, and 80% of companies are expected to increase the amount of sports sponsorship in the coming year. Finally, the major impediments of sports sponsorship by corporations are the less competance of sports for funding than education, art, and charity activities, and the lack of sports sponsorship professionals in companies.
延伸閱讀
- 劉祥熹、王智弘（2004）。從關係行銷觀點探討消費者知覺對企業提供贊助成效之關聯性分析－以國內職棒運動為例。績效與策略研究，1(1)，65-90。https://doi.org/10.6736/JPSR.200412_1(1).0004
- 黃任閔、趙嘉裕、呂謙、吳政霖（2014）。運動賽會觀眾態度對企業贊助運動賽事效益之研究。嘉大體育健康休閒期刊，13(1)，43-55。https://doi.org/10.6169/NCYUJPEHR.13.1.04
- 蔡秉昆（2012）。企業對運動場館命名權贊助之認知、意願及考量因素之研究〔碩士論文，國立中正大學〕。華藝線上圖書館。https://www.airitilibrary.com/Article/Detail?DocID=U0033-2110201613502781
- 王偉琴（2023）。Free-Time Management, Leisure Involvement, Recovery Experience, and Subjective Well-Being Among Employees in the Sports and Leisure Service Industries。臺灣體育運動管理學報，23(1)，133-161。https://doi.org/10.6547/tassm.202306_23(1).0007
- 梁德馨、陳儀蔓、黃虹瑜（2014）。Research on Sports Associated with Depression in Undergraduate: A Study on the Intermediary Effect of Health Consciousness and Well-Being。輔仁醫學期刊，12(4)，215-225。https://doi.org/10.3966/181020932014121204002