臺灣博碩士論文加值系統

近年來國內產險公司的市場競爭激烈，外部是金控效應加速；內部是產物保險產品同質性高、導致價格惡性競爭。在加上金融海嘯的影響，讓保險業的財務問題受到衝擊，經營困境也一一浮現。面臨高度競爭的產險市場下，究竟採用何種競爭策略，才能強化公司的經營體質，以提高其經營績效，進而創造更有利的競爭優勢，實為產險公司當前重要的生存課題。而在擬定公司競爭策略時，必須先瞭解該公司在產險業中的績效衡量指標為何？那些因素會影響其經營績效?進而評估自己的優勢及劣勢，指引公司前往正確的經營方向，並形成其競爭策略。
然而過去文獻明顯缺乏一套能夠以綜觀財務面及非財務面的績效評核系統之評估模式，以提供產險業因應競爭環境。基於此，本研究目的為利用平衡計分卡理論來建立產險業的績效衡量指標或系統，更進一步是想藉此建立國內保險業之策略指標。因此本研究擬設計層級程序分析法（analytic hierarchy process, AHP）問卷，針對相關從業專家、政府單位以及專家學者進行問卷調查，發展出產險業績效衡量指標之層級架構，瞭解產險業以平衡計分卡的觀點建構產險業績效管理系統。
本研究結果發現產險業訂定績效管理時，其考量序位依序為財務構面、顧客構面、學習成長構面，企業內部流程構面。在其最重視的前十項指標為：每股盈餘（0.099）、資金運用淨收益率（0.095）、現金周轉率（0.076）、創造顧客價值（0.063）、自留費用率（0.062）、員工專業素質（0.061）、承保品質審核（0.060）、顧客再購率（0.059）、顧客滿意度（0.055）、激勵員工（0.052）。可供產險業訂定績效管理與策略時的參考。

In resent years, the competition between insurance companies in Taiwan has become more and more intense. The main reasons are not only the overall environmental issue such as financial management policies, but also the similarities of the services provided by the insurance companies that easily cause price-cutting competition. Moreover, with the economy crisis happened last year, the financial status of insurance industry has been seriously impacted. It’s becoming harder and harder to run insurance businesses. In this highly competitive financial industry, what strategies should be used in order to strengthen a company’s operation system, to increase efficiency and finally create a competitive advantage? Before deciding which strategy to use, the decision maker has to first understand the “performance verifying index” of his company, the factors that affect company’s performance, and then evaluate his company’s advantage and disadvantage that it has over its competitors, and finally guide the company toward a correct path.
It has been realized that past documents clearly lack a model that can provide suggestions to corporations how to face intensive competitions by using an evaluation method that can verify both financial and non-financial factors. Therefore, this research intends to use the “total performance scorecard” theory to build a performance verifying index/system for insurance industry, and then develop a strategy guide. This research used “analytic hierarchy process, AHP” questionnaire to conduct surveys on financial professionals, government officers and scholars, and then develop a hierarchy for the performance verifying index, and finally construct a performance management system for insurance industry.
This research found out that when a insurance company is making a performance management strategy, ranking from the most important to least important aspects, they should consider financial aspect, customer aspect, learning/growing aspect and internal corporate flow path aspect. The ten most important indexes are gain per stock (0.099), cash usage net income rate (0.095), cash flow rate(0.076), customer value creation(0.063), retention expense ratio(0.062), employee professions (0.061), underwriting quality audit(0.06), customer return rate(0.059), customer satisfaction(0.055), and employee inspiration (0.052). These findings can be used as a reference when insurance companies are making performance-management decisions and strategies.

摘要………………………………………………………....i
Abstract....................................................................………ii
謝詞………………………………………………………. iv
目錄…………………………………………………….…..v
表目錄…………………………………………………..…vi
圖目錄……....…………………………………………....viii
第一章 緒論………….....…………………………...1
第一節 研究背景與動機…………………………..……1
第二節 研究目的…………………………..……………2
第三節 研究流程………………………..………………3
第四節 研究範圍………………………………...….…..4
第五節 論文架構………………………………………..4

第二章 文獻探討…………………………………….........5
第一節 經營績效………………….……………………....5
第二節 經營績效之衡量指標……………………….........7
第三節 產險業經營績效評估方法之探討…………….....9
第四節 探討平衡計分卡在經營績效管理的運用……...13

第三章 研究設計………………………….……….........27
第一節 研究架構………………………………………..27
第二節 研究對象……………………………...…….…..27
第三節 研究方法…………………………..……….…..28
第四章資料分析與討論…………………………………38
第一節 產官學界專家訪談……………………………38
第二節 問卷分析………………………………....……50
第五章 結論與建議…………………………………......63
第一節 研究結論………………………………………63
第二節 研究建議……………………...……………….64
第三節 研究限制….………………….……………..…66

參考文獻…………...…………………………………….67
附錄一 第一部份專家問卷……………………………...70
附錄二 第二部份正式問卷…………………………...…77

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