本研究採文獻分析法，參酌先進國家經營運動發展的模式，建議臺灣亦採取非營利組織經營模式，來促進運動發展，運用企業管理策略，有效的達到管理目標，本研究以美國「NCAA」運動組織及日本運動振興計劃中的「綜合型地方運動俱樂部」為借鏡，作為臺灣發展非營利組織模式的參考，美國NCAA結合媒體與企業體贊助，將企業行銷最大化，並以公司經營模式，提升績效。另外，日本以地方政府、企業組織及地方學校資源互相結合，亦採取基金會中企業經營模式，提供民眾休閒運動的最佳環境。故，不論美國、日本皆有相似的基金會並採取企業化經營策略，強化運動組織的營運，將運動成為社會一股重要的價值觀，進而影響國民培養終身運動習慣。

Documentary Analysis was adopted in this research. Compare the models of managing sports developments in advanced countries, managing non-profit organization was suggested to promote sports development. Business administration strategies are applied to efficiently achieve the aim of management. This research take NCAA in U.S.A. and Comprehensive local Sporting Club in Japan to be the samples of developing non-profit organization in Taiwan. Combining the supports of media and enterprise, NCAA maximizes the enterprise marketing and elevates the performances. Furthermore, the combing of local government, enterprise organization and school resources, which also adopts the model of enterprise management, offer people the best environment. As a result, there are similar foundations not only in the U.S.A but in Japan which adopt enterprise managing strategy to strengthen the operation of sports organization. Thus, sports will be an crucial value to develop lifelong interest of sports.