贊助(sponsorship)已成為企業的主要行銷活動。而在所有的贊助類型中，又以運動贊助最為普遍。本研究以觀賞者(spectator)的態度出發，探討影響企業贊助運動賽事效益的因素。本研究對第21屆亞洲盃棒球賽現場發放問卷，共發出300份問卷，共回收有效問卷248份。 研究結果發現消費者對棒球運動態度對贊助企業的社會形象、購買意願、情感關注皆有顯著的影響，其中以情感關注最具顯著性。而在商業形象及信心態度上則皆沒有顯著的差異。在對贊助事件的態度上，消費者的重視程度對企業贊助的購買意願具有顯著影響。消費者對贊助事件態度對贊助企業的商業形象、社會形象、購買意願、情感關注皆有顯著的影響，其中又以情感關注最具顯著性。消費者對贊助企業的態度上，消費者的理性態度對企業贊助的商業形象、社會形象具顯著影響。

　　　　　 This research discusses factors that affect firms' sponsoring efficiency through consumers, attitude, and anticipant this research can help firms in marketing affairs. This research find that the level that consumer's put emphasis on event has influence on firm's commercial image, social image, Consumer's affective attitude toward firms has influence on firm's commercial image, social image and purchase intention than for commercial goals. But in emotional attention, commercial goals have better efficient than commonweal goals, image fit between firms and events has great influence on commercial image, social image and confident attitude. This research suggests that when firms should select sponsoring events which the sports and events that consumers put more emphasis on the event's image and firms' image that are more congruent and firms should sponsor event through commonweal ways no through commercial ways, long-term title sponsoring ways in order to get better sponsor efficient.