兩岸產險業績效評估:動態資料包絡分析法

Performance Evaluation of Non-Life Insurance Industries across the Taiwan Strait: A Dynamic DEA Approach

陳郁晴(Yu-Ching Chen)

指導教授 ： 王維康

元智大學/管理學院/商學碩士班(會計學程)/碩士(2011年)

摘要

本研究探討台灣與中國大陸35家產險業公司經營績效與智慧資本之關連性。首先，本研究採用動態資料包絡分析法(Dynamic DEA)評估台灣與中國大陸產險業公司之相對效率，研究結果顯示，中國大陸整體產險業績效優於台灣，其代表台灣產險業之管理單位應加強改善資源分配。此外，在台灣的產險外商機構之經營績效皆優於本國產險公司，而在中國大陸外商機構之績效卻低於大陸本國產險公司。其次，本研究採用縱橫資料迴歸(Panel data regression)，探討智慧資本是否對於經營績效有所影響。結果顯示，智慧資本與產險業經營效率在人力資源(Human capital)上有顯著正相關。

關鍵字

產險公司績效 ； 動態資料包絡分析法 ； 智慧資本 ； 縱橫資料迴歸

並列摘要

This study focuses on the operation performance of non-life insurance industries among 35 companies in Taiwan and China; moreover, we explore the relationship between intellectual capital (IC) and operation performance. First of all, the study applies the dynamic data envelopment analysis (Dynamic DEA) which links the carry-over effect to evaluate the “Operation Performance” of listed non-life insurance companies. The results show the overall operation performance of China is more efficient than Taiwan`s. This also suggests that managers of Taiwan’s non-life insurance companies should improve resource allocation. We also discover that the foreign corporations in Taiwan are on average more efficient than local corporations. However, there had been reversed situations in China, where foreign corporations have been less efficient than local Chinese corporations. Secondly, the panel data regression is used to explore whether or not the intellectual capital would affect the non-life insurance companies` performance. The results of panel data regression demonstrate that intellectual capital has an impact on operation performance, especially on human capital (HC). Finally, this study suggests progressive ways in which the competitive of non-life insurance institutions across the Taiwan straits can be advanced.

並列關鍵字

Non-life insurance company performance ； Dynamic data envelopment analysis (DEA) ； Intellectual capital ； Panel data regression

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