目的：本研究旨在探究大專女籃球聯賽勝負隊伍表現效率的差異情形，並分析表現效率與排名之關係，和EFF與PER分析方式異同之處。方法：研究是以2023-2024年大專籃球聯賽女子組公開一級隊伍為研究對象，共計12隊85場賽事。研究所需資料摘錄大專體育總會官方網站之攻守統計數據，依據所得資料以EEF和aPER公式計算其效率值，再以Wilcoxcon符號等級檢定和相依樣本t-tes比較勝負隊伍表現效率，Spearman等級相關係數分析表現效率與排名相關情形，以及EFF和PER效率值的一致性。結果：(一) 大專女子籃球聯賽勝負隊伍的無論在EFF與PER兩種表現效率皆有達到顯著差異，Z值 = -7.79、t(84) = 12.14，p < .05 ，獲勝隊伍優於落敗隊伍；(二) 大專女子籃球聯賽隊伍的EFF和aPER效率值與排名皆有達到顯著負相關，rs = - .72和- .61，p < .05，排名愈好EFF和aPER效率值就愈高，而EFF與aPER效率值rs = .90，p < .05。結論：(一) 大專女子籃球聯賽勝負隊伍的表現效率值，無論是在平均的EFF或PER效率值皆是獲勝隊伍的表現效率高於落敗隊伍；(二) 大專女子籃球聯賽隊伍的無論EFF和aPER效率值皆與其排名有關的趨勢，比賽名次愈好，表現效率則愈高，且兩種分析方式一致性高。

Purpose: The purpose of this study is to explore the differences in performance efficiency between winning and losing teams in a college women’s basketball league, and to analyze the relationship between performance efficiency and rankings, as well as the similarities and differences between EFF and PER analysis methods. Methods: The study was based on the teams of the 2023-2024 UBA Basketball League, with a total of 12 teams and 85 games. The data for the study were extracted from the offensive and defensive statistics on the official website of the Chinese Taipei University Sports Federation. Based on the data obtained, the efficiency values were calculated by using the EEF formula and the aPER formula, and then the performance efficiency of the winning and losing teams and the difference between different performance efficiencies were compared by using the t-test of the dependent samples and the Wilcoxon rank-sum test. The Spearman’s rank correlation coefficient analyzes the correlation between performance efficiency and ranking, as well as the consistency of EFF and PER efficiency values. Results: (a) There is a significant difference in both EFF and PER between the winning and losing teams of the college women’s basketball league. Z value = -7.79, t(84) = 12.14, p < .05. The winning team is better than the losing team.; (b) The EFF and aPER efficiency values of the college women’s basketball league teams have a significant negative correlation with their rankings, rs = - .72 and - .61, p < .05. The better the ranking, the higher the EFF and aPER efficiency values, while EFF and aPER efficiency value rs = .90, p < .05. Conclusion: (a) The performance efficiency value of the winning and losing teams in the Women’s College Basketball League, whether in terms of average EFF or PER efficiency value, is that the winning team has a higher performance efficiency than the losing team. (b) The EFF and aPER efficiency values of the college women’s basketball league teams are related to their rankings. The better the competition ranking, the higher the performance efficiency, and the two analysis methods are highly consistent.

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