傳統衡量績效的研究大多偏重可以量化的指標衡量，而未重視無法具體衡量的質化指標，如服務品質及保單品質等，進而影響績效之客觀與公平。有鑑於此，本文先以理賠申訴率及解約失效率作為質化指標納入產出變數中，再者，回顧國外學者所提出之各種處理非意欲產出的方法，延伸出其他評估績效的方法，並實際加以應用。 本文之研究對象為台灣地區88-95年19家壽險公司，投入變 數為外勤人數、內勤人數與固定資產；產出變數為責任準備金、放款、理賠申訴率與解約失效率。實證結果發現，從技術效率而言，中央信託與國泰仍屬最有效率的公司，其他壽險公司的效率值則是依年度及方法的不同而有所差異。從研究方法的角度而言，雖然績效值上有所差異，但在績效值的排名上仍具有高度相關性。 Most relevant papers which evaluated efficiency used the quantification data as the variable. Ignoring the qualitative variables, such as service quality and policy quality. Therefore, this paper takes the ratio of claims and the ratio of cancellation and lapse which measure efficiency into output variables as another index. So, this paper used the data envelopment analysis of the nonparametric approach as fundamental structure, including graph efficiency measurement and directional output distance function, in order to treat the problem which is in the presence of desirable outputs and undesirable outputs simultaneously. In view of this, this study employs Data Envelopment Analysis, take the 19 insurance companies in Taiwan between 1999 and 2006 as the reseach samples, and inversigates the operation performance and technical efficiency on the insurance industry in Taiwan.The input variables are number of employees, total fixed assets; the output variables are liability reserve loans、the ratio of claims and the ratio of cancellation and lapse. The verification results show the operation performance on BankTaiwan Life Insurance Co. and Cathay life Insurance Co. is the best. Through t-test analysis, these ways exist the significant difference. Using Kendall’τ, the performance ranking in the total evaluation period based on Analysis ways are relevant.