隨著現今籃球發展，“進攻就是最好的防守”這個多數人認同的打球原則推波助瀾下，球員普遍具有「重攻輕守」的觀念。也因此，觀眾及媒體都被得分能力出眾的球員所吸引著，而忽略了在球隊防守端貢獻的球員。有鑑於此，本文首先探討「防守」在過去比賽常被漠視，而近年來逐漸被重視的情形，以及對比賽結果的影響。接著，分析現有攻守記錄表，在「防守」記錄的不足之處。最後，在修改進攻與「防守」記錄表不足之處後，研發新的攻守記錄表，並用於107 學年度高中籃球男子甲級8 強聯賽，比較新舊記錄表與實際比賽排名相關情形。結果顯示新的記錄表與排名的相關優於舊的記錄表，尤其是在「防守」方面。研究結果將有助於提供教練團針對每名球員的防守缺失加以改善，及依據球員的個人防守缺失擬定最好的個人及團隊戰術。

With the development of basketball, the players nowadays have universally put emphasis on a same perspective “Offensive is the best defense”. The majority of people regard this point of view as the best principle. For this reason, the audience and the mass media are deeply impressed by the players having the extraordinary scoring ability, neglecting the others players devoted to defense. As was pointed out in the previous sentences, this paper initially focuses on “defense”, which has been neglected in the past; however, it has gradually been considered to be the principal impact on the results of the competitions in recent years. “Defense” has played an important role in basketball games lately. In the next section, we analyzed the present offensive and defense record sheet to find out the lacking attention of defense. we revised the inadequacies of the present record sheet, developing a brand new record sheet which was applied on the 107 high school basketball men’s top 8 leagues for investigating. Comparing the old record sheet with the new one, it can be seen that the new record sheet is more precise and more relative to the competition rankings than the old one, especially the “defense” parts of the record. The result of the study will help coach staff improve the defensive deficiencies of the players and customize the most suitable individual tactics and team tactics based on the players’ defensive deficiencies.