隨著科技進步與運動數據分析的發展，傳統以主觀經驗為主的桌球比賽評估已不足以應付現代競技的科學化需求。特別是在全面採用ABS新材質球後，球體旋轉減弱與彈性微增的特性使比賽節奏與戰術結構發生顯著改變，得分關鍵從傳統的前三板逐漸轉移至相持段與銜接段。本研究旨在建構一套精細、客觀且適用於現代職業乒乓球運動員的「戰力指標體系」，並驗證該指標系統在預測比賽勝率上的有效性。本研究自主開發基於Python語言的「桌球技戰術編碼系統」，針對2024至2025年間50場WTT國際頂尖男子單打賽事（涵蓋世界排名前20名選手），總計對4,174次得失分回合進行編碼分析。透過整合擊球手位、技巧與比賽情境，建立包含50項得分代號與50項失分代號的精細化評估系統，並結合技術使用率計算出選手的「綜合戰力」指數。研究結果顯示，出現頻率最高的得分手段為「正手拉球對拉得分」（約17%），最常見的失分原因為「反手擋球對拉失分」（約20%）。經Europe Smash 2025與WTT Macao 2025兩場賽事驗證，在引入技術使用率加權的「綜合戰力」模型後，平均勝負預測準確率提升至77.78%，顯著優於單一指標預測。本研究建構的綜合戰力指標體系不僅能有效預測比賽勝負，其量化數據亦證實現代桌球競技核心已向相持與銜接能力靠攏。此分析工具能精準描繪選手的戰術風格與潛在失誤模式，可協助教練團隊突破主觀經驗限制，制定更具針對性的賽前訓練與臨場戰術佈局。

The adoption of the ABS plastic ball has shifted modern table tennis scoring from the first three strokes to the rally and connecting phases, highlighting the need for objective match evaluation. This study constructs a "Performance Indicator System" for professional players to precisely evaluate tactical styles and predict match win rates. Using a custom Python-based coding system, 4,174 rallies from 50 WTT elite men's singles matches (2024–2025) were analyzed. By integrating stroke techniques, positions, and match situations, a 100-code evaluation framework was established to calculate a "Comprehensive Performance" index weighted by technique usage rates. Results showed "Forehand Topspin Rally Scoring" (approx. 17%) and "Backhand Block Rally Passive Error" (approx. 20%) as the most frequent scoring and losing methods, respectively. Validated against the Europe Smash 2025 and WTT Macao 2025 tournaments, the model achieved a 77.78% average prediction accuracy, significantly outperforming single-indicator methods. Ultimately, this system quantitatively confirms the sport's shift toward mid-to-long distance rallies and provides coaching teams with a precise data-driven tool to formulate targeted pre-match training and on-court strategies.

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