隨著現代媒體的運動開展，運動本質遭受了過度商業化的戕害，本文利用文獻分析法，針對建立體育價值新方向，認為應該建構運動服務的價值觀，並且從業餘精神著手，從業餘精神中找到運動的基本價值結構，實踐方面，導入非營利組織的方式，利用非營利組織的運作方式導入CORP模式，不論從社區運動、學校體育、社會運動等，導入資源來滿足各種運動人口，同時以服務的新思維，結合城市行銷的概念，引進各種社區運動資源，讓運動服務的精神達到良性循環，藉以服務更多的運動人口。

The media-sports bring the whole new world of sports. It causes damage to the nature of the sports too. The data analysis method was adopted in the research and it suggests that to build the new concept of sports value is vital. Besides, it is the right direction to build the sports value form the concept of amateur spirit. Last but not the least, the CORP model of no-profit organization provides many practical ways to satisfy the civilians of doing sports. It combines the city- marketing and introduce all kinds of source to communities sports, schools sports and social sports with the service dimension.