緒論：為促進運動產業之發展，營造運動產業良好的經營環境，積極提升競爭力與國際接軌，並建構優質運動休閒環境，「運動產業發展條例」已於2011年3月完成立法程序，顯見推展與世界接軌的運動產業，已成為我國當前重要的施政方向。基於追蹤臺灣運動產業之特性與發展，本研究再探臺灣運動產業的產值與產業關聯效果，以揭露當前運動產業發展在經濟體系所扮演的角色。方法：利用行政院主計總處2006年與2011年之產業關聯表，配合工商業普查報告等官方調查數據之校準，從我國166部門產業重新拆解運動產業之投入與產出，並估算運動產業(包括運動服務業與運動製造業)與其他19大產業的產業關聯與乘數效果。結果：透過重新建立21部門產業關聯表，進行投入產出分析發現，運動產業國內生產毛額從2006年的新台幣1481億元，成長至2011年的1852億元。整體運動產業的向後關聯效果高於向前關聯效果，表示運動產業帶動上游產業增產的能力較強，運動製造業無論在國內生產總額、就業人數或附加價值規模的貢獻上，皆優於運動服務業。運動製造業的就業乘數、所得乘數及消費乘數僅次於一般製造業，表示運動製造業相對其他產業能創造較多的工作機會，對所得與消費支出的波及效果也大於其他產業。結論：雖然目前運動產業整體規模相對小於其他產業，影響力有限，但其帶動整體經濟發展的潛力不容小覷。本研究發現可補充先前研究未能論及的見解，也有助於運動產業基礎資料的建立以及釐清運動產業與臺灣整體產業的相互依存關係與重要性。

Introduction: In order to promote the development of sports industry, foster an excellent business environment for sports industry, actively enhance competitiveness, and establish a superior leisure sports environment for the general public, the ＂Sports Industry Development Regulation＂ had already completed the legislative process at the end of March in 2011. It was evident that the development of sport industry with the global trend had become an important direction of sport policy in Taiwan. This study was to track the characteristics and the current status of sport industry by revisiting the total value of production and industrial linkages of sport industry, so that the role of development of sport industry played in Taiwan's economic system could be revealed. Methods: Based on the input-output tables announced by the Directorate General of Budget, Accounting and Statistics (DGBAS) of Executive Yuan in 2006 and 2011 and linked with the reports of industry and business census, this study decomposed the input and output values of sport industry from the input-output tables of 166 industrial sectors in Taiwan, and calculated the industrial linkage and multiplier effects among sport industry (both sport service industry and sport manufacturing industry) and other 19 industries. Results: According to the input-output analysis from the re-organized input-output tables of 21 industrial sectors in Taiwan, the gross domestic sport production (GDSP) increased from NT $ 14.81 billion in 2006 to NT $ 18.52 billion in 2011. The backward linkage effects were higher than the forward linkage effects for the overall sport industry, which indicated that the sport industry had the strong ability to drive the production of upstream industry. The contributions of sport manufacturing industry were superior to the sport service industry in terms of gross domestic production, the employment and the added values. In addition, the employment multiplier, income multiplier and consumption multiplier of the sport manufacturing industry were only less than the general manufacturing industry, which means that the sports industry could create more job opportunities than other industries, and the spread effects of income and consumption expenditure is greater than that of other industries. Conclusion: The sport industry was quite a potential for Taiwan's economic development even though the scales of sport industry was still too small to significantly influence the whole industrial system. The findings of this study could complement the insights that had not been addressed and discussed in previous studies, and they could benefit to the establishment of basic data for the sports industry and to clarify the interdependent relationships and significance between sport industry development and other industries in Taiwan.