Recently, Taiwan’s professional basketball and baseball markets are booming. Particularly, some Major League Baseball (MLB) famous players joined with Taiwanese teams in the Chinese Profession Baseball League for the past two years, increasing the commercial values of these companies. If the enterprise leaders commit themselves to developing the professional teams, it not only strengthens the competition power and popularity of their company, but also prevails the national sports culture and popularity. Since the baseball is one of the most popular sports in Taiwan, this study further divides national sports into two categories: baseball and non-baseball. The empirical results are summarized below: The operation of baseball team in Taiwan does not have significant relationship with the return on equity (ROE) of the company. However, the operation of non-baseball teams has significantly negative relationship with the ROE of the company. This result confirms with the respondents’ argument that, during the beginning of the sports team operation period, various teams need the financial supports from their parental enterprises. Regarding the individual parameter, the total assets turnover ratio has significantly positive correlation with the ROE of the company, suggesting the marketing effect of operating the non-baseball teams. However, this study finds that the operating sponsors of sporting events have insignificant relationship with the ROE of the company. Regarding the measurement of the corporate’s social responsibility and other intangible values, the respondents generally agreed that, the operation of a sports team will enhance the coherence of that company. Sports competition and development are the growing forces that unite the executives and staffs of the company. The operation of sports team also improves the execution ability of social responsibility.