近年來，隨著國內運動產業的逐步發展，國內企業對於運動贊助的投入似乎有愈發蓬勃的趨勢，幾項運動賽事皆受到大眾廣泛的注目與投入，各大企業無不爭相贊助以期望能夠獲得這塊運動消費人口的大餅。企業贊助之目的，不外乎是藉由贊助人們所喜愛、熱衷的賽事活動，並將這份對於賽事活動的情感能夠移轉到贊助企業身上，並進而以實際的購買行動來表達對贊助商的支持。而運動組織、單位也能夠因企業的投入獲得財務挹注，以致能夠使運動賽事順利推廣。企業與運動賽事藉由贊助達到彼此的期望及目標，並建構了雙贏的夥伴關係。
國內對於運動贊助之相關研究，過去大多聚焦於企業贊助動機與贊助效益的探討，很少是由消費者的角度來探討對贊助效益之影響。因此本研究試圖以學者Tajfel與Truner (1985)所提出的社會認定理論(Social Identity Theory)，於消費者所認知的角度來探討企業執行運動贊助之效益。另外，過去研究發現，贊助商與所贊助的運動賽事之間是否在形象上具有一致性，對於贊助效益也會有顯著之影響。於是本研究輔以贊助商與運動賽事之間的一致性，來驗證該因素對於贊助效益是否有調節效果。藉由本研究的分析結果，進而對企業提出執行運動贊助所應注意及考量的方向。
為達研究目的，本研究以四項運動賽事為研究主體，針對277份有效樣本，並以結構方程模式(Structural Equation Modeling, SEM)來整合探討影響企業贊助效益的關鍵因素：賽事聲望、運動涉入、參與動機、賽事認同、口碑以及購買意圖之間的關係。根據實證分析結果顯示，賽事聲望與運動涉入對於賽事認同確實有顯著影響；而賽事認同對於後續的贊助效益(口碑、購買意圖)也有顯著之正向影響。另外，針對贊助商與運動賽事一致性的調節效果之驗證，也符合過去研究之結果，也就是贊助者與被贊助者之間的一致性愈高，則對於贊助效益的影響愈強烈。

The progressive development of domestic sport industries in the recent years, companies for investment in sports sponsorship seems to have become more buoyant trend. Because several sporting events are subject to wide public attention and input, resulting in major companies are all competing sponsors that expect to get this sports consumption population. The purpose of corporate sponsorship is transferring the consumer’s attachment for sports event to the sponsor, and further action of purchase to express the support to sponsor. The sports organization can receives financial support and promotes sport events more favorably by sports sponsorship. Corporate and sport events are achieving mutual expectations and goals by sports sponsorship, and initiating a win-win partnership condition.
Researches related sports sponsorship in Taiwan were focused motivations of corporate sponsorship and sponsorship benefits in the past, very few were explored the effect to sponsorship benefits from consumer’s point of view. This study is try to figure out the benefits of sports sponsorship from consumer’s perception and supplemented by Social Identity Theory propose by Tajfel and Turner(1985). In addition, past researches founded whether images were consistent or fit between sponsor and sport events that have significant impact on sponsorship benefits. During this study was supplemented by Sponsor-Event Fit to test this factor’s moderating effect on sponsorship benefits. According to the result of study can provide advisory about sports sponsorship strategy to corporate.
To achieve the study purpose, selecting four famous sport events to be main research object with 277 valid samples. This study use Structural Equation Modeling(SEM) to test key factors that influence corporate sponsorship benefits : event prestige、sports involvement、motivations for participation、event identification、sponsor-event fit、word-of-mouth and purchase intention. According to empirical analysis showed that event prestige and sports involvement have positive relation to event identification, and event identification has positive relation to sponsorship benefits(word-of-mouth、
purchase intention). In addition to test the moderating effect for Sponsor-Event Fit is consistent with past research results. That is sponsor-event fit much higher and the impacts to sponsorship benefits are much stronger.

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