近年來隨著運動風氣的盛行，運動場館的重要性也日益提升，而國內大多採用委外方式 (operation transfer, OT) 經營，因此運動場館的經營績效則顯得十分重要。國內過去研究主要多以消費者的角度對運動場館進行探討，鮮少以經營者角度來研究，且目前的運動場館經營策略大多只談到策略性上的建議，較少實質上的績效評估。本研究之研究對象是以臺北市之12間國民運動中心，及其他臺北市公辦民營之運動設施，分別蒐集民國105年及民國106年兩年度之營業成本及費用、營業面積、場館年份、場館距捷運站之距離、服務人次、營業收入、客訴案件數之資料。研究方法將以多元迴歸分析及典型相關分析來探討影響臺北市運動場館經營績效之關鍵因子與績效指標，關鍵因子包含營業成本及費用、營業面積、場館年份與場館距離，績效指標則包含服務人次、營業收入與客訴案件數。迴歸分析研究結果顯示：營業成本及費用對服務人次、營業收入與客訴案件數有正向顯著影響；營業面積對服務人次與客訴案件數有正向顯著影響，營業面積對營業收入有負向顯著影響；場館年份對客訴案件數有負向顯著影響；場館距離對於營業收入有負向顯著影響，場館距離對於與客訴案件數有正向顯著影響。典型相關研究結果顯示：關鍵因子與績效指標可以相互解釋。最後根據研究結果提出管理意涵之建議，提供未來政府興建或是相關單位經營運動場館之參考依據。

The importance of sports facilities management has increased with the awareness of physical exercise recently years. Most of Taiwan’s sports facilities are operated with OT (operation transfer), which makes the performance of sports facilities be indispensable. Previously research mainly discussed the sports facilities performance from consumers’ perspective, rarely discussed it from the perspective of operators. Compared with strategic suggestions, little strategies focused on substantive performance evaluation. This research collected data from 12 Taipei national sports centers, national and private sports facilities. Data-collecting contained the operating costs and expenses, operating space, operating years, distance to MRT station, number of visitors, revenue and number of customer complaints during 2016 to 2017. Multiple regression and canonical correlation analysis were used in this research. The results of multiple regression show that operating costs and expenses and operating space have significant impacts on number of visitors、revenue and number of customer complaints. Operating years also have significant impact on the amount of customer complaints while distance to MRT station has significant impact on revenue and the amount of customer complaints. The results of canonical correlation show that the key factors and performance indicators can explain each other. The empirical results in this study can provide suggestions for future sports facilities operation and construction.

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