本研究探討中華職棒球員薪資的決定因素。我們整理出2002~2007年間六支球隊的戰績、觀眾人數、個別球員表現紀錄、勝利貢獻指數以及球員薪資資料，利用計量方法得出決定球員薪資的解釋變數是否具有顯著性。本文依照投打屬性將球員整理成三個組別來探討，分別為投打整合部份、打者部份以及投手部分。我們並且利用分量迴歸方法，得知位處不同薪資分量百分比之球員表現對於球員薪資影響程度的差異性。實證結果顯示球員表現與球員薪資確實具有關聯性，解釋能力(R^2)可高達80.93%。舉凡球員表現以及反應產業景氣的運動產業經常性薪資，都會影響球團與球員之間的簽定薪資；此外，個人獎項個數以及是否入選過中華代表隊對於低薪球員的薪資決定有較顯著的影響。

中文部份
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李家梵(2004)，“中華職棒觀眾數預測模式之研究＂，國立體育學院體育研究所碩士論文

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莊家彰與管中閔(2005),“台灣與美國股市價量關係的分量迴歸分析＂，《經濟論文》, 33:4, pp.379~404.

莊濱綺(2000)，“我國職棒球員薪資與表現關係之研究＂，國立體育學院體育研究所碩士論文

翁銘駿(2003)，“職棒球員薪資決定因素之研究－以中華職棒為例＂，國立台北大學會計研究所碩士論文

陳建良與管中閔(2006),“台灣工資函數與工資性別歧視的分量迴歸分析”，《經濟論文》, 34:4, pp.435~468.

黃錦文(1997)，“中華職棒聯盟各球員間相對績效之評估－資料包絡分析法之應用＂，私立銘傳大學管理科學研究所碩士論文

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