智慧資本、金融控股資源對經營績效之影響：財產保險業實證

The Impact of Intellectual Capital, Financial Holding Resources on Business Performance: Evidence From Taiwanese Property-Liability Insurance

李珍穎(Chen-Ying Lee)

《品質學報》 29卷6期 (2022/12) Pp. 451-471

https://doi.org/10.6220/joq.202212_29(6).0002

摘要

保險業屬於知識密集產業，在已開發及開發中國家的金融產業中扮演著很重要的角色，而保險公司的智慧資本已是保險業競爭力的重要關鍵。本研究旨在分析財產保險（簡稱產險）公司智慧資本及金融控股（簡稱金控）資源對公司經營績效之影響，以2010年至2019年間產險公司之資料為對象，運用多元迴歸分析來檢驗研究假說。本研究針對智慧資本不同構面（區分為人力資本、顧客資本及流程資本等）之組成要素的內涵及其對於公司經營績效之影響作探討，並進一步探究金控資源基礎對智慧資本與經營績效之間的調節效果。研究結果發現智慧資本中人力資本、流程資本之營業費用、顧客資本之公司成長性及行銷費用率，不論是對產險公司的財務績效或非財務績效均有所影響，且金控資源的運用在智慧資本構面與經營績效上具有部分的調節效果。研究結果對臺灣產險業未來經營決策具有實務意涵，並可提供產險業者運用知識管理策略評估績效、邁向卓越經營的典範，與提升競爭利基及永續經營之參考。

關鍵字

智慧資本 ； 資源基礎理論 ； 經營績效 ； 財產保險

並列摘要

The insurance industry is a knowledge-intensive industry and plays important role in the financial services industry in developed and developing countries. The intellectual capital of insurers is an important key to the competitiveness of the insurance industry. This study aims to investigate the impact of property-liability (P-L) insurance companies' intellectual capital and financial holding resources on business performance. Using the data of P-L insurance companies in Taiwan from 2010 to 2019 and employ multiple regression analysis to test the hypotheses. The study utilizes different dimensions of intellectual capital (human capital, customer capital, and process capital) to explore their impact on insurers' business performance, and further investigates the moderating of effect financial holding resources on the relationship between intellectual capital and business performances. The results found that human capital, process capital's operating expenses, customer capital's corporate growth, and marketing expense have an impact on both the financial and non-financial performance of P-L insurers, and the financial holding resources has a partial moderating effect between intellectual capital and business performance. My findings have practical implications for the future business decisions of Taiwan's P-L insurers, and can provide a model for P-L insurer to use knowledge management strategies to evaluate performance and move towards excellence business, as well as a reference for enhancing competitive niches and sustainable developments.

並列關鍵字

intellectual capital ； resource-based theory ； business performance ； property-liability insurance

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