本文以可計算一般均衡CGE模型之ORANI模型評估經建會「挑戰2008：國家發展重點計畫」政策有關產業高值化之運動休閒服務產業發展「倍增」政策之經濟影響。藉由2004年161部門拆解運動休閒服務產業部門，設定提高運動休閒服務產業勞動雇用量100%與依照促進產業發展條例最高之租稅減免額50%兩種政策。模擬結果顯示上述兩種政策均對總體與產業經濟有正面影響，且提高勞動雇用之直接效果高於租稅減免之間接效果，因此政府發展運動休閒服務產業經由提高勞動雇用（在相對應之運動人口倍增，亦即消費運動服務商品倍增）之情形下更有效提高相關產業之發展。另外因運動休閒服務產業之成長亦帶動相關產業之發展。

This study uses a CGE model, known as ORANI, as a research tool, and employs the 2004 input-output 161 sectors table which splits sport and leisure industry from original IO table as the database to evaluate the effects of Challenge 2008 – National Development Plan. In the plan, the government aims to develop sport and leisure industry, and push firms to raise the labor employment by 100% and reduce the tax exemption to 50% by the "Statute for Upgrading Industries". Results showed that both policies are conductive to macro and industry economy. The effect of labor employment policy is greater than tax exemption policy. To develop sport and leisure industry, the government should push firms to hire more labors, provide more service commodity, and induce people to pay more for services provided by these industries.