本國壽險業內部管理制度與經營績效之探討

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姓名

許雅婷(Ya-ting Hsu) 查詢紙本館藏

畢業系所

財務金融學系在職專班

論文名稱

本國壽險業內部管理制度與經營績效之探討
(The Investigation of Internal Management System and Business Performance in Domestic Life Insurance Industry)

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摘要(中)

本文以台灣壽險業為研究對象，研究公司制度、公司治理與經營績效是否有顯著相關性，並進一步探討其與公司經營績效程度是否有顯著相關，並同時檢驗2007年至2008年金融風暴期間與2009年至2011年風暴後之恢復期，檢驗於恢復期間，台灣壽險業在經營績效是否已有所提升，並探討公司制度、公司治理變數於不同期間對經營績效影響是否相同。本研究發現公司制度對保費收入皆有正面效果，金融風暴期間與其後恢復期的公司治理變數顯著項目與經營績效不同，金融風暴期間公司治理對其當年度經營績效有顯著影響，也與期間的受損程度有顯著影響，董監事報酬與經營績效呈現負相關，表示不論是在一般時期或是系統性風險下的事件發生時，金融業的公司治理機制會對企業經營表現具有攸關性。

摘要(英)

Through multi-regression model, this study analyzes the relationship between internal corporate system, corporate governance and business performance using data from life insurance companies in Taiwan. In addition, this study also investigates the recovery period of 2009-2011 after the financial tsunami of 2007-2008, examines whether there is significant difference in firm performance in the mentioned recovery period, and furthermore, investigates whether changes in company system and corporate governance could have the same influences on the business performance in different periods.
The empirical findings suggest that the corporate system has significant influence on the premium revenues. The corporate governance and business performance differ significantly during and after the period of financial crisis. During the period of financial crisis, corporate governance plays an important role in business performance, and also in the extent of loss. As a conclusion, the corporate governance mechanisms are decisive to business performance, regardless of business cycles.

關鍵字(中)

★ 金融風暴
★ 壽險業
★ 管理制度
★ 經營績效
★ 公司治理

關鍵字(英)

★ financial crisis
★ life insurance industry
★ management system
★ business performance
★ corporate governance

論文目次

中文摘要 i
英文摘要 ii
誌謝 iii
目錄 iv
表次 v
圖次 vi
第一章緒論 1
第一節研究背景與動機 1
第二節研究目的與方法 2
第三節研究架構與流程 3
第二章文獻回顧 5
第一節金融風暴 5
第二節公司治理 7
第三節公司制度 10
第三章台灣壽險業概況分析 11
第一節人壽保險之沿革 11
第二節人壽保險之定義與壽險業家數統計 13
第三節從業人員數、資本額概況與行銷通路 15
第四節保費收入與市占率 17
第五節 ROA(資產報酬率)與ROE(股東權益報酬率) 19
第四章研究方法 21
第一節研究對象與資料來源 21
第二節建立研究假說 23
第三節研究變數定義 24
第四節實證模型 29
第五章實證結果與分析 31
第一節 T檢定 31
第二節公司制度的影響 33
第三節敘述統計量 35
第四節實證結果 37
第六章結論 42
結論 42
參考文獻 44

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指導教授

黃泓人(Hong-ren Huang)

審核日期

2012-7-9

推文