台灣壽險業財務業務經營績效之研究 -TOPSIS法之運用

A Study on Financial and Business Performance of Life Insurance Industry in Taiwan- An Application of TOPSIS Approach

鄭詠央(Yung-Yang Cheng)

指導教授 ： 高棟梁

共同指導教授 ： 時序時(HSU-SHIH SHIH)

淡江大學/商管學院/保險學系保險經營碩士班/碩士(2014年)

https://doi.org/10.6846/TKU.2014.00626

摘要

2008年9月16日，美國國際集團(American International Group, AIG)因為持有過多信用到期的違約合約而被降低評等，陷入一場清償能力不足的危機之中，在這場美國引起的全球金融大浩劫裡，台灣保險業自然無法倖免於難，在這之後的數年裡，縱使全球經濟情況稍有好轉，但普遍而言仍然是慘澹經營。
本研究即以各項公開之財務業務指標，配合詢問專家學者所得之權重進行逼近理想解排序法(Technique for Order Preference by Similarity to Ideal Solution, TOPSIS)分析台灣壽險業的財務暨業務績效。
結果發現2009年至2012年間，各壽險公司的財務業務績效排名，產生或大或小的變化。有些公司前面年度表現較佳，而後面年度表現較差，如遠雄人壽；有些公司則前面年度表現較差，但後面表現較優，如國寶人壽、台銀人壽。有些公司則中間變動較大，如保德信人壽、台灣人壽。

關鍵字

TOPSIS ； 財務指標 ； 業務指標 ； 台灣壽險業

並列摘要

In September 16, 2008, AIG (American International Group, AIG) held too many credit default contracts to put its financial ranking to be lowered, and further to fall into solvency risks. In the global financial tsunami caused from the United States, the insurance industry of Taiwan had also been affected. Despite the global economic situation became slightly better, but it was still not optimistic in general terms in a few years later.
This study aims to analyze the financial and business performance of life insurance industry in Taiwan. The indicators of public finance and business were adopted, and simultaneously, the opinions of experts and scholars were also considered to conduct the method of TOPSIS (Technique for Order Preference by Similarity to Ideal Solution, TOPSIS).
In year 2009 and 2012, the results showed that the financial performance of each life insurance company had changed. On one hand, some companies had better performances in the first two years; however, they had poor performance in the last two years, such as “Farglory Life”. On the other hand, some companies had poor performance in the first two years, but had better performances in the last two years instead, such as “Global Life” and “Bank Taiwan Life”. Some companies had greater variation during the period of the time, such as “Prudential of Taiwan” and “Taiwan Life”.

並列關鍵字

TOPSIS ； Finance Indicator ； Business Indicator ； Life Insurance Industries in Taiwan

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