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題名:運動場館永續發展評估指標建構與實證研究
作者:康正男 引用關係
作者(外文):Cheng-Nan Kang
校院名稱:國立體育大學
系所名稱:體育研究所
指導教授:葉公鼎
康世平
學位類別:博士
出版日期:2013
主題關鍵詞:運動場館營運管理永續發展評估指標sports stadiumoperations managementsustainabilityevaluation index
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本研究目的為探討全球環境永續發展之議題,如何應用於運動場館的經營管理上,從永續發展三重盈餘(環境、經濟、社會)的概念研擬運動場館永續管理評估指標,提供場館管理者透過此一指標工具,了解組織內部環境及經營績效,以作為組織永續經營重要決策之依據。同時擬藉由實證性之探討,了解本研究所建立之評估指標架構實際應用之可行性。本研究結果分述如下:
一、本研究嘗試以永續發展三重盈餘的概念,包括經濟、社會、環境等三大構面,以文獻回顧與分析初步研擬出運動場館永續發展評估指標架構,內含利害關係人、社會成長、財務稽核、創造營收、成本管控、自然生態及環境成本等七個次構面49個評估指標。透過模糊德爾菲法(FAHP),篩選出適合我國運動場館永續發展之7個次構面及44項評估指標,並輔以模糊分析層級程序法(FAHP),進行各評估指標之權重計算與排序。結果顯示,專家、學者認為在第2層級7個次構面中,最重要的前4項指標依序為:(一)「環境成本」(0.1925)、(二)「自然生態」(0.1791)、(三)「財務稽核」(0.1756)、(四)「利害關係人」(0.1394)。在第3層級整體44項評估指標中專家、學者認為排名前10名的評估指標依序為:(一)「5-2編製各項財務報表」(0.0558)、(二)「5-4建立財產管理制度」(0.0526)、(三)「5-3年度財務目標達成率」(0.0514)、(四)「5-1訂定經費收支稽核制度」(0.0484)、(五)「7-3環境教育與訓練成本」(0.0456)、(六)「7-2綠建築比率」(0.0446)、(七)「7-4污染防治成本」(0.0444)、(八)「3-3設置回饋基金」(0.0441)、(九)「6-3噪音污染指數」(0.0443)、(十)「7-1環保能源使用與投資」(0.0429)。
二、本研究經FAHP實證分析發現,四種不同屬性(室內大型體育館-高雄巨蛋、室外大型運動場-高雄世運主場館、學校體育館-臺灣大學綜合體育館及運動中心-大安運動中心)之運動場館永續評估指標權重排序方面,在第一層級主要以環境面最為重要,其次為經濟面,第三為社會面。在第二層級權重排名前四項指標依序為環境成本、自然生態、財務稽核、創造營收及社會成長等。
三、最後藉由學者、專家所組成的評核小組,並透過簡易加權法(Simple Additive Weighting, SAW)實施四種不同場館類別在永續發展績效表現上的個案研究。結果發現,該四類場館中,臺北市立大安運動中心、高雄巨蛋體育館及臺大綜合體育館在永續績效指標的評估下,這三種場館的前五項績效領先指標大略為「5-2編製各項財務報表」、「5-4建立財產管理制度」、「5-3年度財務目標達成率」、「5-1訂定經費稽核制度」、「7-6設施維護與妥善率」;及績效表現較不佳的五項落後指標為「2-4帶動並扶植當地運動社團發展」、「2-6協助地方發展特色」、「2-9提供賽事活動辦理空間」、「2-5支援在地選手訓練基地」、「2-6協助運動產業人才培育」、「2-7運動健康資訊推廣」、「2-11提供學術單位研究或教學用途」及「2-2發展社區關係」等。顯示此三個場館的績效表現,其差異性皆以經濟面的財務稽核與達成率優於社會面的運動政策推廣,唯獨高雄世運主場館在環境面的績效表現較好,不過在獲利能力與營收成長率表現則較不佳。本研究期藉由評估指標之建立,對臺灣運動場館之環境及經營永續性提供相對客觀之數據,亦給未來運動場館經營管理之發展提供具體建議。本研究整體而言,對於國內運動場館的永續發展與重大體育建設規劃等,均能提供學術研究之理論。在實務應用面,對於國內陸續興建的運動場館之營運規劃,更具實務參考之價值。
This study investigated the application of global environmental sustainability to sports stadium management. Based on the triple bottom line (TBL) of sustainability (i.e., ecological, economical, and social), the author developed evaluation indices for sports stadium sustainability management. These indices can be employed by stadium managers to understand the internal organizational environment and management performance, and also used as references for crucial decisions regarding organizational sustainability. In addition, the author conducted an empirical study to explore the practical feasibility of the evaluation index framework developed in this study. The results were as follows:
First, following a literature review and analysis, the author developed a preliminary evaluation index framework for measuring sports stadium sustainability based on the TBL of sustainability (i.e., the economical, social, and ecological dimensions). This framework comprised 49 evaluation indices under the following 7 subdimensions: stakeholders, social development, financial audits, revenue generation, cost management, ecology, and environmental costs. The Fuzzy Delphi Method was employed to select 7 subdimensions and 44 evaluation indices suitable for measuring sports stadium sustainability in Taiwan. Subsequently, the Fuzzy Analytic Hierarchy Process (FAHP) was applied to calculate the weights of the evaluation indices, which were then ranked appropriately. According to experts and scholars, the four most significant indices among the seven subdimensions at Level 2 were (in order of declining significance): environmental costs (0.1925), ecology (0.1791), financial audits (0.1756), and stakeholders (0.1394). Among the 44 evaluation indices at Level 3, the experts and scholars rated the following 10 as most significant: (5-2) compiling various financial statements (0.0558), (5-4) establishing an asset management system (0.0526), (5-3) annual financial target achievement rates (0.0514), (5-1) designing a financial revenue and expenditure audit system (0.0484), (7-3) environmental education and training costs (0.0456), (7-2) green building ratio (0.0446), (7-4) pollution prevention costs (0.0444), (3-3) establishing feeder funds (0.0441), (6-3) noise pollution index (0.0443), and (7-1) green energy use and investment (0.0429).
Second, an FAHP empirical analysis was conducted on four types of sports stadiums with varying attributes (i.e., large indoor stadiums such as the K-Arena in Kaohsiung, large outdoor stadiums such as the National Stadium in Kaohsiung, school gymnasiums such as the National Taiwan University [NTU] Sports Center, and community sports center such as the Taipei DaAn Sports Center). The weight ranking of the sport stadium sustainability evaluation indices showed that the ecological dimension was the most significant at Level 1, followed by the economical and social dimensions. At Level 2, the following five indices received the highest weight rankings: environmental costs, ecology, financial audits, revenue generation, and social development.
Third, an assessment panel comprising scholars and experts employed the simple additive weighting method to conduct case studies regarding the sustainability performance of four stadium types. An assessment of the sustainability indices showed that among the four stadium types, the five indices that exhibited leading performances in the cases of the Taipei DaAn Sports Center, K-Arena in Kaohsiung, and NTU Sports Center were (5-2) compiling various financial statements, (5-4) establishing an asset management system, (5-3) annual financial target achievement rates, (5-1) designing a financial revenue and expenditure audit system, and (7-6) facility maintenance and availability. The five indices that exhibited comparatively poorer performances were (2-4) promoting and assisting local sports club development, (2-6) assisting with the development of local characteristics, (2-9) providing venues for sports games and events, (2-5) supporting local athlete training bases, (2-6) assisting with cultivating talent for the sports industry, (2-7) promoting sports health information, (2-11) cooperating with the research and teaching conducted by academic units, and (2-2) developing community relationships. The performances of these three stadiums indicate that two indices (i.e., financial audit and annual financial target achievement rates) in the economical dimension were superior to sports policy promotion in the social dimension. Additionally, the K-Arena in Kaohsiung was the only stadium that exhibited satisfactory ecological performance, although its performance in profitability and revenue growth was poor. The evaluation indices developed in this study can provide relatively objective data regarding the ecology and sustainability of Taiwanese sports stadiums, and offer specific recommendations for the future development of sports stadium management. Overall, this study presented academic theories for domestic sports stadium sustainability and large-scale sports facility construction projects. Furthermore, this study could provide a practical reference for the operational planning of sports stadiums constructed in Taiwan.
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