|Abstract: ||本研究主要在探討費率自由化第三階段實施後，財產保險業者的經營績效，利用2009年到2014年的年資料。首先在第一階段進行變數間的Pearson相關係數分析，選取投入變數賠款支出、營業費用、營業據點跟產出變數業務收入、財務收入，再利用資料包絡法來分析判斷各公司間的技術效率、純技術效率跟規模效率。在第二階段，利用前面三個效率值加上稅後純益等四個應變數對業主權益、市佔率、自留保費占整體保費收入比率、是否為隸屬金融控股集團旗下一員、自留保費占業主權益比率等五個自變數加上時間虛擬變數來做分析。分析結果顯示，在Tobit分析當中，自留保費佔整體保費收入比較高和隸屬金融控股集團時，總效率和規模效率較高。業主權益和自留保費佔業主權益比對稅後純益有顯著性。;This study is about the operation performance of the property insurance company under the third phase of premium deregulation, and the data is applied from 2009 to 2014. |
In the first stage, the input variables are claim expenses, operating expenses, sales outlets, and the output variables including written premium income, financial income, which are elected as the Pearson′s correlation coefficient. Then, by way of the analysis to evaluate the results of the company’s technical efficiency, pure technical efficiency, and scale efficiency under DEA.
In the second stage, the analysis is applying the three efficiency values of the first stage and the extra variable, net profit after tax, as the dependent variables. Furthermore, the analysis also includes shareholder’s equity, market share, the ratio of retained premium to written premium income, member of holding company, and the ratio of retained premium to owner’s equity, as the independent variables. And, the dummy variable, time period, is also included in the analysis.
The results showed that the higher of the ratio of retained premium to written premium income, the more efficient of the company under the Tobit analysis. It also, at the same time, showed that the member of financial holding company did better. Furthermore, there also was a significant positive impact on net profit after tax and owner’s equity.