本研究旨在探討運動場館營運時，進行之財務規劃中，所包含之營運成本與收入內容，並分析近年重要之運動場館進行財務計畫時之評估因素，以文獻分析法及個案研究法尋求運動場館營運時之財務敏感因素，據以提出因應對策。經研究發現營運收入成長率、預期折現率及優惠融資利率等三項財務因素，對運動場館營運之財務計畫具有高度之敏感性，所以加強營業規劃以增加經營收入、取得優惠融資以降低資金成本對運動場館之營運將有具體之財務貢獻。

The purpose of this study was to discuss the operational concerns relating to cost and income when scheming out the financial plan during operating a sport facility. The evaluation factors for financial plan of sport facility operation in recent years were analyzed. Along with the literature review and case study, the sensitive financial factors and the tackling strategies had been determined in this study. The results of this study indicated that the growing rate of operational income, predicted discount rate and premium loan interest rate were sensitive to the financial plan of facility operation. Accordingly, to increase the operational income by reinforcing the operational plan, and to decrease the operational cost by gaining a low loan interest rate will be contributive to the operation of sport facility.