本文以中部地區興農牛隊球迷為對象,調查牛迷對球隊及母企業的認同程度之差異,研究發現牛迷對球隊有高於母企業的認同程度,母企業方面以經營球隊方式、人事調動管理、球員的薪資待遇最不得牛迷認同。藉此提供母企業未來在經營球隊時,能注意到對球迷態度的經營,重視球迷的心聲與意見。畢竟球迷對母企業的認同與支持,才是企業經營球隊的意義所在。The purpose of this study was to investigate the difference of identification between Sinon Bulls Team and Sinon Franchise. The subjects were Sinon Bulls fans in Taichung. The study found that there is high identification in Sinon Bulls and low identification in Siono Franchise, especially in management, transfer of personnel, players of salaries. The study provided Sinon Franchise with taking fans’ aspiration and opinions at any time. After all, Sinon Bulls fans’ support and identification are the important meaning for Sinon Franchise.