摘 要

政府開放保險市場，雖然讓金融市場更為自由化、國際化，但經營環境的迅速變化、外來競爭者增加，對國內市場產生了極大的衝擊，不論對內或對外競爭都日益激烈。為了提供安全的財產及責任保障，需要體質健全且實力雄厚的產物保險公司設立存在，讓大眾的權益得以被保障。在高度競爭的壓力下，台灣的產險業面臨前所未有的市場競爭，經營風險隨之相對增加，甚至影響其經營績效。產物保險公司的經營是否健全，影響國家經濟社會安定甚鉅，其榮枯反映出總體經濟的狀況，其重要性不可小窺。未來產險市場競爭程度日漸升高，市場規模亦日益擴大，產業的成本及生產效益成為注重的焦點。因此本文將藉由實證方法對台灣產險公司的經營效率進行探討分析。

本文以十三家台灣產險公司為研究對象，擷取民國八十三年至八十九年間之財務資料，利用多元產出之Translog 成本函數，來分析台灣產險業之規模經濟、範疇經濟、X效率及A-U偏替代彈性，探討產險業之經營績效。期能提供廠商未來決策之參考依據。
結果顯示，台灣產險業整體不具規模經濟，而規模越小的公司卻具有顯著之規模經濟，市場佔有率高的公司不具規模經濟。就範疇經濟，整體產險業皆無此現象，顯示產品的多樣化不能有效降低成本增加績效。至於各廠商則是普遍存在管理上的無效率，且各家差異不大。此外，由A-U偏替代彈性來看，勞動及資本間存在替代關係。

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目 錄
摘要…………………………………………………………………………………….i
誌謝……………………………………………………………………………………ii
目錄…………………………………………………………………………………...iii
圖表目錄……………………………………………………………………………...iv
壹、緒論……………………………………………………………………………….1
一、研究動機及目的…………………………………………………………….1
二、研究對象及範圍…………………………………………………………….2
三、研究方法及限制…………………………………………………………....3
四、本文架構………………………………………………………………….....4
貳、我國產險業的發展及現況探討……………………………………………….…5
一、產險業發展概況………………………………………………………….…5
二、產險市場分析…………………………………………………………….…8
三、產險業在金融機構的地位………………………………………………..…9
四、產險業資金運用現況………………………………………………………10
參、文獻回顧………………………………………………………………………..12
肆、模型設定與資料說明…………………………………………………………..30
一、實證模型…………………………………………………………………..30
二、資料來源及處理…………………………………………………………..32
三、規模經濟及範疇經濟之衡量指標…………………………………………34
四、X-efficiency及A-U偏替代彈性…………………………………………..38
伍、實證結果分析………………………………………………………………..…40
陸、結論與建議……………………………………………………………………..51
柒、附錄…………………………………………………………………………..…54
捌、參考文獻………………………………………………………………………..59

參考文獻
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12.鄭秀玲、陳欽奇(1996)，「國內外銀行業規模經濟、多樣化經濟及效率研究之比較」，經濟研究，第三十四卷第二期，頁111-147。
13.盧坤泉(1998)，「產險業市場結構與經營績效關係之研究」，逢甲大學保險所，碩士論文。
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