現今，企業贊助不再只是慈善事業，更是企業從事行銷溝通的好工具。許多文獻指出，企業從事贊助最主要的兩個原因為提升企業形象與購買意願。因此，本研究以消費者觀點為出發，針對企業贊助「休閒運動」為範圍，探討企業贊助之效益，期能對企業在行銷實務上有所幫助。 本研究以淡江大學的學生為研究對象，採分層隨機抽樣，以問卷為研究工具，主要分析方法為迴歸分析。本研究發現，當消費者對於該贊助企業的態度越正面時，則越能提升消費者對於該贊助企業之企業形象與購買意願；當消費者對於休閒運動的態度越正面時，則越能提升該贊助企業之產品的購買意願；當消費者認知到該贊助企業與贊助事件之形象適合度越合適時，則越能提升該贊助企業之企業形象與購買意願。而「消費者對贊助企業的態度」和「贊助企業與贊助事件之形象適合度」是透過「企業形象」為中介對「購買意願」產生影響。 Corporate sponsorship is not only a philanthropic behavior but a marketing communications vehicle. A considerable amount of research has shown that two of the most common reasons why corporation enter into sponsorship are to increase corporate image and purchase intention. Therefore, this research discuss factors that affect corporate sponsoring efficiency through consumers’ perceptions, aim at corporate sponsoring ‘recreational sports’, and anticipant this research can help corporation in marketing affairs. This study chooses students Tamkang University as the research object that use the Stratified Random Sampling Proportional Allocation. We adopt questionnaire as a research tool with the main analytical methods for the regression analysis. This study finds that when consumers hold favorable attitudes toward the sponsor, the sponsor can enhance their corporate image and purchase intention by sponsorship. When consumers hold favorable attitudes toward recreational sports, the sponsor can enhance their purchase intention by sponsorship. When consumers consider the higher the congruence of the sponsor’s corporate image and sponsoring event is, the sponsor can enhance their corporate image and purchase intention by sponsorship. Corporate image has remarkable mediators influence results to the impact of consumers’ perceptions on purchase intention.