目的：近年亞洲許多國家紛紛成立輪椅籃球半職業隊，技戰術已不同於往日。當技術要求提高時，對於比賽表現分析的需求也隨之增加。本研究目的在運用2018年印尼亞帕運輪椅籃球賽事27場比賽之攻守統計數據，依照隊伍實力、上場時間及球員點數進行男子輪椅籃球選手的表現分析。方法：本研究採用男子輪椅籃球正式比賽提供之攻守統計數據，依比賽名次將隊伍分為強隊、弱隊及中華隊三個組別，將球員以功能性點數分為四個組別，進行上場時間、得分及場上效能以無母數分析進行統計。結果：強隊4.0球員上場時間最多，點數越高的球員得分及場上效能越佳，且這些球員的場上效能顯著高於弱隊及中華隊。弱隊為3.0球員及1.0球員上場時間最多，得分為4.0球員最高、3.0球員次高，場上效能為3.0球員最高、4.0球員次高。中華隊上場球員多集中在3.0球員及2.0球員，其得分及場上效能也最佳。結論：整體而言，高點數球員表現較佳為強隊的趨勢。強隊多以功能佳的4.0球員為主力，搭配機動性高的1.0球員上場比賽，此模式與中華隊恰好相反。本研究發現之結果可讓教練更加了解比賽內容，藉此擬訂球隊戰術。

Purpose: The number of semiprofessional wheelchair basketball teams in Asia is ever increasing. However, current technical and tactical skills involved in wheelchair basketball are different from those of the past. As technical skill requirements increase, so does the demand for game performance analysis. This study examined game-related statistics to differentiate the performance of men's wheelchair basketball players according to team strength, player classification, and playing time. Methods: Official men's wheelchair basketball game-related statistics were scrutinized. Team strength (strong teams, weak teams, and the Chinese Taipei team) and player classifications were used as independent variables to analyze individual players' playing time, scoring, and efficiency. Results: Nonparametric statistical analyses indicated significant differences between low-point and high-point players. For strong teams, the more valuable players, classified as 4.0, received significantly more playing time. Additionally, high-point players on strong teams scored more points and had greater efficiency than did their counterparts on weak teams and the Chinese Taipei team. For weak teams, Class 3.0 and 1.0 players spent the longest time on court. Class 4.0 players scored the most points, followed by Class 3.0 players. Class 3.0 players had the highest efficiency, followed by Class 4.0 players. On the Chinese Taipei team, Class 3.0 and 2.0 players spent the longest time on court. Moreover, Class 3.0 and 2.0 players scored more points and had greater efficiency. Conclusion: High-point players tended to achieve higher performance when on strong teams. In contrast to the Chinese Taipei team's tactic, strong teams tended to add stronger Class 4.0 players to the line-up with Class 1.0 players who have high maneuverability. The identified trends might enhance wheelchair basketball coaches' understanding of the game and help them determine team tactics.