馬術起源於英國的驅車，是歷史相當悠久的一項傳統運動，亦是奧運會中唯一由運動員與有生命的動物相互配合的比賽項目，運動員與馬各自的表現與配合度，都會影響比賽成績。其次，以美國為例，馬術表演業的產值約為288億美元和賽馬業的產值約為261億美元，且逐年上升。英國和日本的賽馬會組織和馬術運動的推廣發展，相輔相成，是將運動、博弈和遊戲 (休閒) 三者一體化。在臺灣馬術運動除了可以當作休閒遊憩活動外，也會以馬術進行治療，尤其是針對身心障礙者。本研究從策略管理的觀點，探究馬術運動之商業模式。本研究以半結構訪談方式進行，針對國內馬場經營相關人員進行訪談及國內外相關文獻和次級資料分析馬術運動和馬術產業的關聯性。本研究設計訪談大網，以半結構式訪談法之資料蒐集，訪談的錄音檔經由研究者轉為逐字稿，調整其中字句及標點符號，讓內容更為通順，再予以各個受訪者檢視是否如實呈現，其表達觀點，校對後再摘錄至本研究結果與討論進行闡述，進而提出研究結論與建議。本研究建議包括：(1) 制定健全的「馬術運動場登記及管理規範」，不但可以引導我國馬術運動供需市場機制的正常化運作，而且政府機關為倡導社會大眾正當多元的休閒運動。(2) 應用體育署之運動產業關聯表，據以建立馬術運動產業投入產出模型，即可用以評估馬術活動的相關投入與支出數據資料的彙整收集與分析處理，進而評估活動所創造的關聯效益，作為推廣馬術產業的依據。(3) 強化公私協力，活化馬術場域與活動，創造消費者對於馬術運動所產生的娛樂性與體驗感，建立創新應用場域與營運模式，建構馬場智慧運動科技示範教學場域，提供課程模組教學演習及學校專題實作支援，並培育馬術產業人才。

As a traditional sport with a rich history, equestrian has its roots in the Driving of United Kingdom. Equestrian is the only discipline in Olympics that requires human athletes to cooperate with another living creature. Both their presentation and the bond they demonstrate will affect the overall result. In the US, the economy of equestrian shows is about $28.8 billion, and horse racing has a $26.1 billion value, the amounts grow every year. In the United Kingdom and Japan, the horse racing associations coordinate with equestrian, contribute to stronger development and progress. In that model, sports, gambling, and leisure are integrated. In Taiwan, equestrian serves not just as a leisure activity, it is also a therapy, targeting the disabled in particular.
　　From a strategic management perspective, the study aims to understand the business model of equestrian. Semi-structured interview was conducted on domestic equestrian club management teams. In order to understand the relations between the equestrian sport and industry, literatures at home and abroad were collected to undergo secondary data analysis. The study set out an interview outline to conduct semi-structured interview. The record was then typed into transcript with words and punctuations adjusted to sound coherent. The interviewees then review the transcript to see if their points were conveyed. After proof reading, the sentences were extracted in the study for further discussion and suggestion.
　　The suggestion of this study includes, a) formulate a robust “regulation on equestrian arena registration and management”, this could not only helps normalize the operation of domestic equestrian market mechanism, but serves as an instruction for government to advocate the diversity of leisure activities; b) utilize the sport industry association table made by the Sports Administration, to build a input and output model of equestrian sport industry. These data can be used to evaluate the associated benefits, and form a solid foundation for promoting equestrian industry; c) create a solid bond between public and private sectors, activate the equestrian related spheres, so that consumers can experience the entertainment that horse riding brings about. An innovative management model should be built to form an intellectual sports technology demonstration arena. On this base, teaching model and project-based practical course can be provided, and further cultivate equestrian talents.

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