本研究目的在探討我國大專足球比賽不同時段入球得分之情形。以參加96學年度大專足球聯賽甲組比賽之7校球隊為研究對象，於二個循環賽共42場之大會記錄表中各場比賽入球時間過程為資料加以分析，其結果如下：不同時段入球對比賽結果勝負之影響，以灰色關聯分析後得到X1（1-15分）＞X5（61-75分）＞X4（46-60分）＞X2（16-30分）＞X3（31-45分）＞X6（76-90分）的結果，得知在本次比賽中，影響比賽勝負最關鍵的時段為開賽後15分鐘內(X1)，其次為61-75分(X5)，接下來依序為46-60分(X4)、16-30分(X2)、31-45分(X3)、76-90分(X6)。此結果發現1~15分及61~75分為勝負重要關鍵。在賽前的準備與精神力集中訓練與比賽中體力使用之調配是戰術運用重要法則，以減少開賽後因輕忽或是比賽終了前體力不支而造成失分的情況發生。

This study explored how goals at different time periods during soccer games affect the results of games of the collegiate soccer tournament in Taiwan. Seven division I teams of the collegiate soccer tournament in 2007-2008 academic year were studied, and data were collected from the total 42 games of the two-round robins. Timings of all goals were analyzed utilizing grey relations analyses. Grey relations analyses revealed that influence of goal timing on game results were X1(1-15 min) > X5(61-75 min) > X4(46-60 min) > X2(16-30 min) > X3(31-45 min) > X6(76-90 min). Thus, for the current tournament, goals within 15 min since the game started (X1) was found to be the most critical timing affecting the results of a soccer game followed by goals during 61-75 min (X5), 46-60 min (X4), 16-30 min (X2), 31-45 min (X3), and 76-90 min (X6) respectively. Therefore, 1-15 min and 61-75 min were the key points for winning or losing. Preparation before games, trainings for mental concentration, and allocation of energy are important strategic principles in order to avoid losing points due to negligence or exhaustion before the end of the game.