緒論：落實運動全民化的理想已是重要的政治與社會議程，其中，企業運動不僅是擴大社群參與的主要方策，更成為實施健康促進活動最具效益的社會場域。在地企業的個案中，康軒文教集團在企業內部建構運動參與的剛性制度，扮演一個積極營造運動制度的行動者。故此，本文探析康軒於企業內部營造運動制度的文化經驗，並以運動價值觀、規範與制度、行為以及物質事物等四項要素作為主要分析框架。方法：本研究選擇次級文件分析、深度訪談等質性方法，藉此理解臺灣在地企業構思、創設「運動學分制」的動態歷程。結果：企業創設運動制度是一項具有前瞻性的行動，制度施行的成功關鍵在於企業主堅持貫徹執行的信念與決心，並不斷調整、設計出層次彈性化、形式多元化的制度。結論：康軒作為一個營造運動文化的空間，關鍵在於企業主的意志與以身作則的堅持，之後才是相關軟硬體資源的搭配，如能彈性調度場地設備、活動時間、多元運動形式與經費資源，讓企業員工在制度的導引下營造、累積個人（身體、文化、經濟、社會、象徵）資本與競爭力的同時，為企業永續經營創造堅實的基礎。

Introduction: It is an important political and social agenda to accomplish the ideal of Sports for All. One kind of big issue of Sports for All is ＂corporate sport＂ and it is not merely a great strategy to improve participation of sport but also a best social space to improve fitness. In the case of Kang Hsuan Educational Publishing Corp. who executes many active deeds for building sport system within itself. Therefore, this research investigated the sport system that constructed by Kang Hsuan and apply four elements (such as sport value, system or norm, behavior and material condition) as main analysis framework of this research. Methods: In order to achieve the purpose of this study, the research is examined with analysis of literature review and in-depth interview to understand how local corporate creates the sport system in a dynamic process. Results: Findings tell us that successful system is based on the belief and determination of entrepreneur and design a flexible sport system to all personnel. Conclusions: Corporate could be a space of ＂sport culture＂ and allow personnel to accumulate their capital (such as body, culture, economic, social and symbolic) or competency. As a result, this kind of action creates a firm foundation of sustainability for corporate itself and will be a great practical experience for others.