運動服務業是20世紀的新興產業，因我國運動服務業者多為中小企業，且產業之發展未達規模經濟，融通制度不健全導致資金取得不易、業者經營模式與能力不佳以及缺乏資源整合機制等因素，致使運動產業未能蓬勃發展。本研究主要目的為瞭解政府實施的金融輔導措施「運動服務產業貸款信用保證」與「運動服務產業貸款利息補助」對於運動服務業者的影響，以及運用Porter(1985)的價值鏈模式找出運動服務業者競爭優勢的驅動因子，並以SWOT分析及TOWS策略矩陣方法分析政府金融輔導措施下，運動服務業競爭優勢與經營策略。本研究採用質化多重個案研究，焦點座談、半結構式訪談法與文件分析法，針對有申請信用保證或利息補助的運動服務業者合計6人進行正式與非正式訪談，並以多重證據來源交叉檢核所獲得資料。本研究獲致以下結論：1.政府多元資金挹注運動服務業者，提高運動服務業主要價值活動的產出，成為擴大業務能量之後盾；2.政府資金挹注運動服務業者，發展體育專業人力與知識經濟，促進整體產業升級；3.政府協助建立運動服務業輔導機制，以協助產業發展與產業價值。

Sports services has been a booming industry since the twentieth century. However, most sports services providers in Taiwan are small and medium enterprises (SMEs). Therefore, the development of the sports services industry in Taiwan relies heavily on financial aid from the government. Sports services enterprises have difficulty in obtaining investments and financing because of poor financial planning and management as well as limited small business turnover and capital. Consequently, multiple financing sources from the government play a crucial role in the development of the sports services industry. The main purpose of this study was to explore how financial aid from the government influences the development of sports services enterprises in Taiwan. The Porter’s Value Chain analysis was employed to identify specifications for each sports service enterprise, and SWOT and TOWS matrix analyses were used to explore the competitive situation for SMEs in the market. The conclusions of this study are as follows: (1) Financial aid for sports services enterprises from the government has a positive impact on the output of sports services value chains. (2) Through financial aid for sports services enterprises from the government, sports knowledge and human resources could be effective in promoting the development of the sports services industry. (3) The government should design a mechanism for promoting the development and value of the sports services industry.