本研究之目的旨在探究學生與企業在贊助動機上之不對稱性。研究對象為國立臺灣體育學院學生會與系學會之88名幹部及贊助臺體校園體育活動之20家企業。研究工具係參酌韓大衛（1994）之「企業贊助動機問卷」編製而成，於2011年1月17日至31日發放（有效問卷回收率達90%）。所得資料以描述性統計、獨立樣本t檢定、單因子變異數進行分析。結果顯示：一、學生與企業在贊助動機上皆以宣傳與形象為主要因素，學生認為提高知名度、良好形象、促銷方式較為重要，企業則認為維持雙方關係、增加服務信心、良好形象較為重要；在消費行為決策中，學生認為增加購買數量、增加消費頻率、購買推出產品較為重要，企業則認為購買推出產品、提升銷售量、增加購買數量較為重要。二、學生與企業在宣傳與形象、消費行為決策上皆達顯著差異。三、選修贊助課程、負責贊助工作在宣傳與形象、消費行為與決策上無顯著差異。四、贊助時間長短在消費行為決策上達顯著差異且贊助1-3年較4-6年企業重視之。根據分析結果，建議學生在尋求贊助時應提供與企業接觸的機會，並強化企業贊助的需求評估，藉以降低贊助動機之不對稱性，落實雙贏之效。

The purpose of this study was to investigate the motivation asymmetry of students and corporate sponsors. The participants consisted of 88 cadres from the National Taiwan College of Physical Education and 20 corporate sponsors of NTCPE campus sports activities. The instrument was adapted from Han’s (1994) “Questionnaire of Corporate Sponsorship Motivation”. The surveys were administered from 17th to 31st of January, 2011 (the response rate was 90%). The statistical techniques included descriptive statistics, independent sample t-test, one-way ANOVA and chi-square analysis. The following results were discovered. First, the main factors that influenced corporate sponsorship motivation were advertisement and corporate image. Students thought that increased visibility, good image, and promotional methods were important motives, yet corporations thought that it was important to maintain public relations to provide good consumer confidence and good corporate image. In consumption behavioral decision, students thought that it was more important to increase products purchase, sales volume, and purchase volume. Second, there was significance among students and corporations with advertisement and corporate image, consumption behavioral decision. Third, there was no significance in sponsor curriculum, responsible for sponsor works, with advertisement and corporate image, consumption behavioral decision. Fourth, there was a significant difference among consumption behavioral decision and the duration of sponsorship; post-hoc procedure revealed that the sponsorship period of 1-3 years was valued more than 4-6 years. Based on the results, it is suggested that students should provide corporation with contact opportunities and corporate can strengthen sponsors needs assessment, in order to decrease sponsorship motivation asymmetry and ultimately enhance sponsorship benefits.