球員的好表現能為不只能夠帶給球隊勝利，也能吸引到更多的觀眾來觀看比賽，進而為球隊、聯盟帶來大量的收益，而球隊支付薪資給球員做為報酬。然而，如何衡量球員的表現，瞭解球員應該獲得多少薪資，一直都是球員、球團、聯盟關注的議題，也是媒體與球迷之間的話題。本研究藉由Scully (1974) 提出的選手薪資模型，從勞動生產要素市場的角度，探討美國職籃球團收益，球員薪資與表現之關係。在完全競爭的市場狀態下，球員的薪資應該等於球員的邊際收益量。本研究的研究對象為NBA 2007-08賽季至2017-18賽季之球隊與球員，以收益迴歸函數，計算球隊勝場的邊際收益，以勝利迴歸函數，計算球隊表現的邊際勝場，再計算球員的邊際收益量，並以95%的信心水準進行區間估計。將球員的邊際收益量與其區間與實際薪資進行比較，即可判斷球員屬於過低給付、合理給付或超額給付。研究結果發現，2007-08賽季有58.6%的球員屬於超額給付的情況，2017-18賽季有70.4%的球員屬於超額給付的情況。合理給付與過低給付的情況，多集中於非自由球員。

Professional basketball is an ornamental sport. The good performance of the players can not only bring the team victory, but also attract more viewers to watch the game, which will bring a lot of benefits to the team and the league, and pay the salary to the players as a reward. However, how to measure the performance of players and understand how much salary players should receive is always an issue of concern to players, team, and the league. It is also an issue between the media and fans. This study uses the player salary model proposed by Scully (1974) to explore the relationship of the revenue, salary and performance between NBA teams and players from the perspective of the labor factor market. The research object of this study is the teams and players from NBA 2007-08 season to 2017-18 season, using the revenue regression with 95% confidence level to calculate the marginal revenue of the team wins, using win regression to with 95% confidence level calculate the marginal win of the team performance, and then calculate the marginal revenue product and its interval estimation of the player. Comparing the marginal revenue product and its estimation of the player with salary, if the difference between the marginal revenue product and the salary is positive, it is a situation of underpayment; if the difference between the marginal revenue product and the salary is negative, it is the situation of overpayment. The study found that overpayment is more than underpayment in the league, free agent has more overpayment than non-free agent.

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