為解決設施民營化「有形無神」的問題，應同時考慮「產出面」與「籌資面」的因素。本研究在此思維下，藉由分析階層程序法(Analytic Hierarchy Process；AHP）整理出公立運動設施民營化的關鍵成功因素架構，並以「臺北松山菸廠巨蛋民營化結合信託與證券化辦理」與「臺北市立學校游泳池民營化結合信託與證券化辦理」兩個個案為評估對象，配合德爾菲技巧（Delphi technique），請專家團成員就此加以評估。研究結果顯示：專家團們認為籌資面的因素重要性略高於產出面；個案評估方面，巨蛋案的表現為”好”，游泳池案的表現為”普通”。
To solve the problem that privatization loses the soul even if the body is still existed, it is necessary to consider both the product and finance aspects. Under this idea, this study built the structure of critical successful factors of public sports facility privatization according to the method of analytic hierarchy process(AHP). Moreover, the study also set two cases as the evaluated objects: “Taipei Egg privatization with the application of trust and asset backed securitization” and “Taipei municipal school swimming pools privatization with the application of trust and asset backed securitization”. By evaluating through the Delphi technique, the experts thought that the factors of finance aspect are a little more important than those of product aspect. Besides, it was also showed that the performance of “Taipei Egg” is ‘good’, and the performance of “Taipei municipal school swimming pools” is ‘normal’.