本研究調查2010年世界盃足球賽閉幕冠軍賽，亞太電信贊助於高雄國家體育場大螢幕戶外實況轉播之企業贊助效益。研究目的為調查觀眾對賽事和對贊助的態度及對贊助商的辨識，對贊助效益之影響。根據態度平衡的形象轉移、暈輪效應的形象擴散和正向歸因的形象強化，發展觀眾態度和贊助效益關係模型，進行實證驗證。研究方法採用問卷調查，問卷內容包括「對世足賽的態度」、「對企業贊助世足賽的態度」、「對贊助企業亞太電信的辨識力」、「亞太電信贊助的知名度和形象效益」、「亞太電信贊助的促購度效益」五個量表。問卷在高雄國家體育場於世足賽閉幕戶外轉播現場發放，共發出問卷500份，回收427份。使用SPSS分析軟體（statistical package for the social sciences）進行分析，描述性統計得知男性佔53％，五個量表的信度（Cronbach's Alphas）在0.89和0.94之間。接著使AMOS 17.0（analysis of a moment structure）軟體，驗證性因素分析顯示，測量模型配適度良好，量表符合構面信度、收斂效度和鑑別效度。結構方程模型分析結果顯示，模型配適度可以接受，路徑係數皆顯著（p<.05），假設皆獲支持，模型具高度解釋力。「亞太電信贊助的促購度效益」變異被解釋62％、「亞太電信贊助的知名度和形象效益」變異被解釋49％。本研究模型獲得實證支持，顯示要提高贊助效益，提升對贊助商的辨識力扮演關鍵直接的角色，觀眾對企業贊助的態度扮演中介的角色，觀眾對賽事的態度則扮演外圍間接的角色。實務上建議贊助商須慎選其目標客群會有正向態度的運動賽事，妥適採用社會行銷手法讓觀眾對企業贊助正向歸因，配合其他行銷活動提高觀眾對贊助商的辨識，並以提高知名度和形象為主要贊助效益的目標。

This study investigated the sponsored effectiveness of the live broadcast of the final 2010 World Cup championship on outdoor big screen by the Asia Pacific Telecom in Kaohsiung National Stadium. The purpose of this study is to investigate the impacts of the audience's attitudes toward World Cup and sponsorship, and spectators' identification with the sponsor on the effectiveness of sponsorship. According to balance theory, the halo effects and attribution theory in image transfer, image spreading and strengthening, the current study empirically examined a model explaining the relationships between audience's attitudes and sponsorship effectiveness. A survey questionnaire was used, including measures of ”attitude toward the World Cup”, ”attitude toward the sponsorship for the World Cup,” ”the level of identification with the sponsor, Asia-Pacific Telecom,” ”the effectiveness of sponsorship in the enhancement of reputation and image for the sponsor Asia-Pacific Telecom”, ”the effectiveness of sponsorship in purchasing intention for the products of the sponsor Asia-Pacific Telecom.” The questionnaire was distributed to the audience in the outdoor broadcast of the final World Cup game at the National Stadium, Kaohsiung. A total of 500 questionnaires were distributed and 427 valid were returned. Using SPSS software (statistical package for the social sciences) for analysis, descriptive statistics revealed that 53% of the sample was males. The reliabilities (Cronbach's Alphas) of the five measures were between 0.89 and 0.94. Then using the AMOS 17.0 (analysis of a moment structure) software, confirmatory factor analyses showed that the indexes of the model fit were good, and the scales met construct reliability, convergent validity and discriminant validity. The analyses of structural equation modeling showed that the model fit was acceptable and all path coefficients were significant (p ＜.05), indicating that all hypotheses were supported. The predictive power of the model was high. The explained variance of the effectiveness of sponsorship in purchasing intention for the products of Asia Pacific Telecom was 62%; the explained variance of the effectiveness of sponsorship in reputation and image for the sponsor Asia-Pacific Telecom was 49%. The empirical evidence supported the relationship model. In order to improve the effectiveness of sponsorship, the enhancement of the identification with the sponsor played a critical direct role. The audience's attitude toward the sponsorship played a mediating role while the audience's attitude toward the sporting event was an exogenous variable. Practical implications suggested that sponsors should carefully choose their target of a sporting event toward which potential customers have positive attitudes, might use social marketing to make the audience attribute positive quality to the sponsor, design integrated marketing activities to increase the audience's recognition with the sponsor, and raise visibility and image of the sponsor as the main goals of the sponsorship.