雖然籃球帶給人們的感覺可以因人而異，但一般來說:籃球可以帶來激情、壓力、刺激、共鳴、歡樂、勝利的感覺等等，籃球一直是國人的主要休閒活動之一，但為什麼台灣在二十年後，會有人想創立聯盟的想法，成立了(P.LEAGUE+聯盟)台灣職業籃球發展股份有限公司，而且又是在新冠病毒(COVID-19)疫情肆虐期間且擴大之際，民眾外出活動相對少的時刻來創立。
至從新聯盟創立以來，產生不斷的話題，開始影響台灣籃壇，因此本人憑藉對於籃球數十年的熱衷經驗，以創業投資的方式來研究台灣職業籃球發展股份有限公司(P.LEAGUE+聯盟)，在此情況成立是要如何吸引球迷進場觀看，有可能會面臨多種危機，如何達到球迷的期望，進而永續經營，為本論文的首要核心。本研究是以哈佛個案教學方式為基礎來進行撰寫的，藉由個案公司為研究對象，解析台灣職業籃球發展股份有限公司(P.LEAGUE+聯盟)的發展過程，藉由探討職業籃球聯盟在台灣市場發展的可行性及定位，此研究透過創業家精神、商業模式、資源拼湊、社會影響力，四項經營管理議題，深入分析企業在發展當中所面臨的時、勢、局與環境的變化，要如何更深思熟慮精確的適應時代的變局，達到職業籃球永續經營的目標。

Although the feeling that basketball brings to people can vary from person to person, generally speaking, basketball can bring feelings of passion, pressure, excitement, resonance, joy, and victory, among others. Basketball has always been one of the main leisure activities for the people in Taiwan. However, why did someone have the idea to establish a league in Taiwan after 20 years, and establish the P.LEAGUE+ Professional Basketball League Development Co., Ltd., especially during the outbreak of the COVID-19 pandemic when people are relatively less active in outdoor activities? Since the establishment of the new league, there have been continuous topics that have started to influence Taiwan's basketball scene. Therefore, based on my decades of experience and enthusiasm for basketball, I have decided to study the P.LEAGUE+ Professional Basketball League Development Co., Ltd. in the form of entrepreneurial investment, focusing on how to attract fans to watch games, the potential crises that may arise, and how to meet fans' expectations and achieve sustainable operation as the primary core of this thesis.

This study adopts the Harvard case study method to analyze the development process of the P.LEAGUE+ Professional Basketball League Development Co., Ltd. in Taiwan. By exploring the feasibility and positioning of the professional basketball league in the Taiwanese market, this study deeply analyzes the changes in the timing, situation, context, and environment faced by the enterprise in its development, and how to think more deeply and precisely adapt to the changing times, achieve the goal of sustainable operation of professional basketball league through entrepreneurship, business models, resource mobilization, and social influence, the four management issues.

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