現今，企業贊助不僅是一項慈善事業，更是企業從事行銷溝通的一項好工具。許多文獻指出，企業從事贊助的最主要兩個原因即為提高品牌知名度與建立、強化或改變品牌形象；而許多學者也都認為企業可以藉由從事企業贊助來建立品牌權益。但有關於從事贊助活動會如何影響廠商及其品牌的研究卻不多，從消費者觀點來探討的更少。因此，本研究嚐試以消費者對運動贊助的態度為出發點，探討影響企業贊助運動事件效果的成功因素及所能達到的效果，期能對企業在行銷實務上有所幫助。 根據相關理論與國內外實證研究可以瞭解，評估企業贊助運動賽會的效益最主要的方式有回憶（Recall）、辨識（Recognition）贊助廠商的比率，以及消費者因為企業的贊助行為而對於企業品牌或產品形象（Image）論運動贊助與贊助效益的評量的改變、購買意願（Purchase intention）及購買行為（Purchase behavior）的改變等等。 在從事運動贊助時，贊助企業與被贊助的體育活動組織雙方應稟持「平等互惠」的原則，建立正確的贊助理念，並了解各自的贊助目的以及組織本身的目標，才能為彼此創造雙贏的機會。

Corporate sponsorship, not only a philanthropic behavior but a marketing communications vehicle, has been increasingly popular for past 10 years. A considerable amount of research has shown that two of the most common reasons why firms enter into sponsorship arrangements are to increase brand awareness and to establish, strengthen, or change brand Image. Many scholars also have verified that companies can build brand equity by sponsoring. However, little research investigated how sponsorship participation is beneficial to a firm and its brand from consumers’ perspectives. This study was to find out the successful factors of sports sponsorship and measure the effects of sports sponsorship from consumers’ perspectives. According to the theory and domestic and international positive research, we can understand that to assess the benefit main ways in which enterprises will support the sport match are Recall and Recognition the rate of the support manufacturer, and the change of comment quantity supporting and supporting benefit in terms of the movement consumers, to enterprise’s brand or products image since the patronage behaviors of enterprises (Image), Purchase intention and Purchase behavior, etc.. While engaged in supporting in sporting, sponsoring enterprise and the activity which is supported should report the policy- ‘the equality and mutual benefit’, setting up correct patronage idea, understand one’s own patronage purposes and the goal of organize, after all, we could create win-win chance for each other.