本研究的主要目的在於瞭解運動組織與企業組織經理
人，在尋求（提供）運動贊助時的考量因素，並比較不同
產業結構（服務業、製造業、金融業）與不同類別項目（
奧運、非奧運）組織在運動贊助考量因素上的差異。
研究對象為民國84年各單項運動協會的秘書長與副秘
書長，及在民國79～83年間曾提供運動贊助的企業組織總
經理、行銷、企劃經理等 148位。並以「運動贊助考量因
素態度量表」為研究工具，進行問卷調查。根據實際調查
所得資料，以獨立樣本 t考驗、單因子變異數分析及杜凱
法等統計方法處理，結果發現：
一、不同類別項目之運動組織經理人，對運動贊助考
量因素之重要程度有顯著差異存在。
二、不同產業結構之企業組織經理人，對運動贊助考
量因素之重要程度有顯著差異存在。
三、運動組織與企業組織經理人，對運動贊助考量因
素之重要程度有顯著差異存在。
四、運動組織經理人在運動贊助考量之優先順序為：
(一)運動組織中管理人員素養；(二)運動組織的
公共關係；(三)選手的表現。
五、企業組織經理人在運動贊助考量之優先順序為：
(一)運動組織中管理人員素養；(二)活動中可獲
得的目標群眾；(三)運動組織成本與預算控制的
能力。
The purpose of this study was to compare the difference of
cogitating factors in sport sponsorship between corporation（
service, manufacturing, financing） and sport oragnization
(Olympic, non-Olympic）managers. Sixty-five sport oragnization
managers and eighty-three corporation managers served as the
subjects of this study. The research instrument " The Scale of
Cogitating Factors in Sport Sponsorship " was administered.
Descriptive statistic, t-test, one-way ANOVA, and Scheff'e
test were utilized for data analysis. Within the scope of this
study, the following conclusions were derived;
1. Significant difference were found to exist between Olympic
and non-Olympic organization managers in cogitating factor
of sport sponsorship.
2. Significant difference were found among service, manufac-
turing and financing organization managers in cogitating
factor of sport sponsorship.
3. Significant difference were found to exist between corpo-
ration and sport organization managers in cogitating factor
of sport sponsorship.
The top three cogitating factors of sport organization mana-
gers were: (a) management of sport organizations, (b) the
public relations of sport organizations, and (c) the per-
formance of athletes.
5. The top three cogitating factors of corporation managers
were: (a) management of sport organizations, (b) the target
consumer in sport events, and (c) the ability of cost and
budget control in sport organizations.