臺灣博碩士論文加值系統

近年來，台灣保險業蓬勃發展，保險詐欺案件的發生層出不窮，保險詐欺的型態又分為投機性詐欺及計畫性詐欺。投機性詐欺是指當損失發生後，申請理賠時，誇大了損失的金額，以住宅保險為例，A先生誇大了自己所受的財產損失，並且以此申請了保險理賠；計畫性詐欺是指在沒有發生損失時，有計畫地虛構了情境，並以此申請保險理賠，以住宅保險為例，A先生捏造了一個住宅遭竊的報告，並且以此向保險公司申請理賠。我們透過發放問卷的方式，並針對年齡、性別、教育程度、工作職級、工作資歷、平均年收入、配偶等人口變數及是否購買過財產保險分析是否對消費者的意圖與態度有所影響來進行探討。
根據本研究結果顯示在投機性詐欺中，對於倫理態度有顯著性影響的為配偶，呈現負影響。對於行為意圖有顯著性影響的有性別，呈現正影響；職級，呈現負影響。在計畫性詐欺中，對於倫理態度有顯著性影響的有性別，呈現正影響；工作資歷，呈現負影響及是否購買過財產保險，呈現負影響。對於行為意圖有顯著性影響的有性別，呈現正影響；工作資歷，呈現負影響及是否購買過財產保險，呈現負影響。以總樣本來看，對於倫理態度有顯著性影響的有性別，呈現正影響；工作資歷，呈現負影響；配偶，呈現負影響。對於行為意圖有顯著性影響的有性別，呈現正影響；工作資歷，呈現負影響。
本研究認為保險公司除了加強保險詐欺犯罪偵查教育訓練及相關人員缺乏保險犯罪防範之觀念之外，應再加強員工倫理態度與行為意圖的相關之訓練。隨者時代變遷，保險犯罪手法越來越專業化、組織化，惟有加強保險人員之教育訓練及法令修正，才能因應。

In recent years, Taiwan's insurance industry has flourished, and insurance fraud cases have emerged in an endless stream. The types of insurance fraud are divided into speculative fraud and planned fraud. Speculative fraud refers to the amount of loss that is exaggerated when applying for a claim after the loss occurs. Taking residential insurance as an example, Mr. A exaggerated his own property losses and applied for insurance claims. Planned fraud refers to the fact that when there is no loss, the situation is fictionalized and the insurance claim is applied. Taking residential insurance as an example, Mr. A fabricated a report of theft of the house and applied for compensation from the insurance company. We conducted questionnaires and analyzed whether the age, gender, education level, job rank, job qualifications, average annual income, demographic variables such as spouses, and whether or not the property insurance analysis had an impact on consumers’intentions and attitudes.
According to the results of this study, there are genders and spouses that affect the outcome of ethical attitudes in speculative fraud, gender and ranks that affect behavioral intentions in speculative fraud; in planning fraud, gender, job qualifications and whether or not property insurance has been purchased will affect ethical attitudes, the gender and whether or not the property insurance has been purchased will affect behavioral intentions; in terms of the total sample, there will be gender, education years, work qualifications, and spouses that will affect the ethical attitude, gender, rank, job qualifications will affect behavioral intentions.
In addition to strengthening the concept of insurance fraud investigation and training and related personnel lacking the concept of insurance crime prevention, insurance companies should strengthen the training of employees' ethical attitudes and behavioral intentions. With the changes of the times, the insurance crimes are becoming more and more specialized and organized. Only by strengthening the education and training of insurance personnel and the amendments of laws and regulations can we respond.

第一章 緒論 9
第一節 研究動機及背景 9
第二節 研究目的 10
第三節 研究流程 11
第二章 文獻回顧 12
第一節 保險詐欺 12
第二節 人口變數 14
第三節 倫理態度 15
第四節 行為意圖 17
第三章 研究方法 22
第一節 研究架構 22
第二節 研究假設 23
第三節 研究變數與問卷設計 24
第四節 研究對象與問卷回收 26
第五節 統計分析方法 27
第四章 分析結果 31
第一節 敘述性統計分析 31
第二節 獨立樣本t檢定 39
第三節 線性迴歸分析 41
第四節 信度分析 50
第五節 假設驗證 50
第五章 結論與建議 52
第一節 結論 52
第二節 建議 53
第三節 研究限制 55
參考文獻 56
附錄：問卷 63

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美國保險資訊協會(Insurance Fraud, Insurance Information Institute )：http://www.iii.org/media/hottopics/insurance/fraud/，搜尋日期:2019年1月24日
美國反詐欺聯盟：http://www.insurancefraud.org/index.htm，搜尋日期：2019年1月24日