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研究生:蘇孟栩
研究生(外文):Meng-Hsu Su
論文名稱:兩岸壽險公司動態績效評估之研究
論文名稱(外文):Dynamic Performance Evaluation of Life Insurance Companies across the Taiwan Strait
指導教授:王維康王維康引用關係
學位類別:碩士
校院名稱:元智大學
系所名稱:會計學程
學門:商業及管理學門
學類:一般商業學類
論文種類:學術論文
論文出版年:2011
畢業學年度:99
語文別:英文
論文頁數:44
中文關鍵詞:壽險績效動態資料包絡分析法智慧資本縱橫資料迴歸
外文關鍵詞:Dynamic DEAIntellectual CapitalLife insurancePanel data regressionPerformance
相關次數:
  • 被引用被引用:2
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本研究採用二階段方式探究智慧資本是否會影響公司之績效。第一階段運用不同於傳統資料包絡分析法之動態資料包絡分析法(Dynamic Data Envelopment Analysis, Dynamic DEA) 評估2004年至2008年兩岸壽險公司之經營績效。第二階段使用包含時間序列和橫斷面的縱橫資料迴歸 (Panel data regression) 探討智慧資本對於績效的影響。第一部分研究結果顯示,中國的整體績效優於台灣的整體績效,且不論在台灣或中國,壽險公司的資金來源為內資時,其績效會較外資佳;第二部份結果顯示,智慧資本中的人力資本與結構資本對於兩岸壽險公司的績效表現有重大且顯著的影響力,建議管理當局應該多加重視人力資本與結構資本,以期望能夠提升兩岸壽險業整體經營效率。

This study uses dynamic data envelopment analysis (Dynamic DEA) to evaluate the operating performance of the insurance companies in Taiwan and China. Furthermore, this study adopts panel data regression, which includes the cross-section and the time-series, to investigate the impact of intellectual capital on performance. As the results indicate, in first part, the overall performance of China is better than that of Taiwan and whether in Taiwan or China, the performance of the companies with local capitals is better than those with foreign capitals. In second part, the human capital and structural capital of the intellectual capital has a vast impact on the operating performance of the life insurance companies. The potential applications and strengths of DEA in assessing the life insurance industries in Taiwan and China are highlighted.

Acknowledgements ii
摘 要 iii
Abstract iv
Contents v
List of Tables vi
List of Figures vii
Chapter 1 Introduction 1
Chapter 2 Literature Review 6
2.1 Prior Research on DEA of Insurance Industry 6
2.2 Prior Research on Dynamic DEA of Others Industries 8
Chapter 3 Research Design 11
3.1 Dynamic Production Process for a Life Insurance Company 11
3.2 Data Collection and Descriptive Statistics 14
3.3 Efficiency Measures─Dynamic DEA Approach 17
3.4 Panel Data Regression Model 20
3.4.1 Fixed Effect Model 21
3.4.2 Random Effect Model 22
3.4.3 Testing for Fixed Effect and Random Effect 23
Chapter 4 Empirical Results 26
4.1 Dynamic Efficiency Analysis 26
4.2 The Relationship between the Performance of Life Insurance Industries and the Intellectual Capitals in Taiwan and China 31
Chapter 5 Conclusions 37
Reference 39
Appendix 43


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