兩岸壽險公司動態績效評估之研究

Dynamic Performance Evaluation of Life Insurance Companies across the Taiwan Strait

蘇孟栩(Meng-Hsu Su)

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

本研究採用二階段方式探究智慧資本是否會影響公司之績效。第一階段運用不同於傳統資料包絡分析法之動態資料包絡分析法(Dynamic Data Envelopment Analysis, Dynamic DEA) 評估2004年至2008年兩岸壽險公司之經營績效。第二階段使用包含時間序列和橫斷面的縱橫資料迴歸 (Panel data regression) 探討智慧資本對於績效的影響。第一部分研究結果顯示，中國的整體績效優於台灣的整體績效，且不論在台灣或中國，壽險公司的資金來源為內資時，其績效會較外資佳；第二部份結果顯示，智慧資本中的人力資本與結構資本對於兩岸壽險公司的績效表現有重大且顯著的影響力，建議管理當局應該多加重視人力資本與結構資本，以期望能夠提升兩岸壽險業整體經營效率。

關鍵字

壽險 ； 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 uses dynamic data envelopment analysis (Dynamic DEA) to evaluate the operating performance of the insurance companies in Taiwan and China. Furthermore, this study adopts panel data regression, which includes the cross-section and the time-series, to investigate the impact of intellectual capital on performance. As the results indicate, in first part, the overall performance of China is better than that of Taiwan and whether in Taiwan or China, the performance of the companies with local capitals is better than those with foreign capitals. In second part, the human capital and structural capital of the intellectual capital has a vast impact on the operating performance of the life insurance companies. The potential applications and strengths of DEA in assessing the life insurance industries in Taiwan and China are highlighted.

並列關鍵字

Performance ； Dynamic DEA ； Intellectual Capital ； Life insurance ； Panel data regression

參考文獻

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