本研究為國內少數研究企業贊助活動之論文，本研究之目的為探討當企業從事贊助活動時，可能產生的外溢效果，其中，外溢效果以品牌形象和企業形象來衡量，並將外溢效果分為產生於企業內部的外溢效果與產生於企業外部的外溢效果兩種，在企業內部外溢效果部分，探討當企業以企業名義從事贊助活動時，是否會提升品牌形象；當企業以品牌名義從事贊助活動時，是否會提升企業形象；以及企業規模是否會影響外溢效果的產生。在企業外部外溢效果部分，探討企業從事贊助活動時，贊助效果是否會外溢到其他同業競爭者；當同業競爭者的規模與從事贊助者相似時，是否會較容易產生外溢，希望藉由這些研究，讓企業從事贊助活動時，能發揮事半功倍的效果。 本研究依企業內外部進行區分，將主研究分為研究一與研究二，研究一主要探討企業內部外溢效果，以實驗法進行，測試「企業規模」、「以品牌名義/以企業名義」和「從事贊助活動」對於「品牌形象」和「企業形象」之影響，屬於2×2×2之實驗設計，以維他露舒跑與統一純喫茶作為研究標的。但發現研究一無法證明企業從事贊助活動時會產生企業內部的外溢效果，推測可能原因為兩個品牌與企業之品牌形象與企業形象已經相當高，可再經由品牌或企業從事贊助活動之方式提升品牌形象與企業形象的空間有限，日後可針對此處加以修正後進行更深入之研究。 而研究二主要探討企業外部外溢效果，採用調查法進行，以中國信託蓮花卡和花旗銀行喜憨兒卡為調查標的，測試被誤認為贊助者之銀行是否因此提升其企業形象，以及規模相似會不會導致誤認贊助者情形更為嚴重。結果發現被誤認之台新銀行的確因被誤認為贊助者而提升其企業形象，但是規模相似的中國信託與花旗銀行卻無外溢較多之情況，推測原因應與企業之形象相關，因為中國信託與台新銀行同為本土銀行，形象相似，較容易外溢，而中國信託與花旗銀行一為本土一為外商，形象差異較大，不易產生外溢。建議未來可採用形象相似的廠商再進行贊助活動外溢效果之探討。 / This study focuses on the spillover effect of the sponsorship for which measurements are made based on brand image and the corporate image. The spillover effect could be resulted from both the internal and external aspects of the corporate. In the part of the internal spillover effect, this study examines whether the brand/corporate image is enhanced through any form of sponsorship activity in the name of corporate/brand. Whether or not the influences of the scale of the corporate on the spillover effect exist, is also discussed. On the other hand, for the external spillover effect, this research discusses any possible benefit could be acquired by the competitors when the corporate carries out the sponsorship. If the scale of the corporate and its competitors are similar, the consumer will misremember the sponsor easier. The purpose of this study is to provide useful suggestions which might allow the corporate be more efficient for carrying out its sponsorship activities. The results of the study on the internal aspect of the spillover effect generated by the sponsorship show that the brand/corporate image is not enhanced through the sponsorship in the name of the corporate/brand. The possible reason might be the existing ceiling effects of the brand/corporate image. According to the results of the study on the external aspect of the spillover effect of sponsorship, the corporate image of the competitor is enhanced since it is mistakenly recognized as the actual sponsor. However, from the viewpoint of the similarity in the size corporate scale, the external spillover effect does not emerge easier presumably due to that one of the investigated targets is a local bank and the other one is a foreign bank. The differences between a local bank and a foreign bank are complicated enough to cause difficulty in transferring the spillover effect. According to the results of this study, the suggestion for future studies is to target the corporate with more space work on to improve its image in order to discuss the internal spillover effect. For the external spillover effect, the further studies could include the criteria in selecting the competitors i.e. whose corporate image profiles are similar to the target corporate, in order to test the external spillover effect.