壽險公司之財務揭露日益受到重視,為消弭社會大眾及保險業間資訊取得的不對稱,以保障保戶與投資人權益,是以有「人身保險業辦理資訊公開管理辦法」實施,而且依該辦法規定,所有內容皆應公開,是以本研究乃是以台灣壽險公司為研究對象,來探討影響台灣壽險公司經營績效的重要因素,本研究發現保單繼續率愈高、各種責任準備金對資產比率高及資金運用淨收率穩定的公司,有較高的公司績效;此外若公司能夠有效控管費用,產生費差益,有利於公司盈利增加,並進而提昇公司績效。 The disclosure of financial reports is more and more put stress nowadays. In order to decline the information asymmetry between insurance companies and the insured, Regulations Governing Public Disclosure of Information by Life Insurance Enterprises are proposed in order to protect the interests of the insured. In this study, we explore the factors affecting firm performance of Taiwan Insurance Companies by employing the information retrieved from financial statements, and reveal several important findings as shown below. We reveal that the firms with higher persistency rate of insurance policies and higher various life insurance reserves over assets would have better firm performance. Besides, we also reveal that firm performance would be enhanced if the insurance firms are able to control expanses effectively as well.