本研究先運用文獻回顧法整理並加以論述再保險相關基礎理論，而後本研究針對再保險相關因素擬定再保分出與再保分進兩大類型指標，各別擬定十六項與十五項量性指標，且以質性指標加以輔助其完整性，並詳加說明各項指標之涵義，使再保險績效評量指標更具公平客觀性。最後，本研究使用個案研究法，以模擬數據分析五家產險公司之再保績效並分析個體與總體比較結果，期使產險公司未來運用實際數據進行再保績效評量，了解再保險運用之優劣與缺失，作為修正之依據。 For property-liability insurers, reinsurance plays an important role in operating insurance business and is a great hedging cost for insurance companies. Property-liability insurers in Taiwan, generally speaking, have high reinsurance dependence due to the limited capacity. Striking a balance between reinsurance premium and premium retained is crucial in terms of industry management; however, most property-liability insurers in Taiwan do not have an appropriate performance appraisal for reinsurance. A particular emphasis on setting the reinsurance performance indicators helps reinsurance departments with their operation as well as the work efficiency raising. Thus, the aim of this study is to establish appropriate reinsurance performance indicators.
This thesis presented the basic theory of reinsurance utilizing Inductive Approach initially. Then based on the factors of reinsurance profile, two classifications, reinsurance ceded and reinsurance assumed, could be made. In order to reach a more objective performance evaluation on reinsurance, a sixteen and fifteen performance indicators were proposed to evaluate reinsurance ceded and reinsurance assumed respectively. Also case study methodology was utilized to analyze reinsurance performance on five companies in the industry. The result suggested property and liability insurance companies shall evaluate reinsurance performance based on actual data in order to acknowledge pros and cons of the activity.
