本篇論文採用平衡計分卡的方法，利用調整後的四個構面，財務構面、業務構面、各項經營效率構面及生產性構面，建立績效衡量指標，來評估明台、及友邦兩間產險公司，被不同國家的外商購併後的情形。 研究結果發現：明台產險在購併後的總績效值雖然有衰退，但兩年後其績效值較購併前有大幅的提升。反觀友邦產險，因為在本研究期間尚未完成購併的整合，故購併之效益尚未呈現，但仍有樂觀的前景。 兩家公司以購併當年做比較，明台產險的績效值下降的幅度較友邦產險來的小，推估其原因可能是因為同是在亞洲的市場，在某些經營管理的想法或是市場的動態都較相近，或許是造成明台在整合期間退步不多，並可以在短時間發揮購併效益的主要原因。 This study uses the method of Balanced Scorecard to generate the performance measurement index in four adjusted perspectives including, finance, business, operational efficiency and production structures. The indexes can evaluate performance on Mingtai and Aig Marine Insurance Companies both were merged by different foreign financial institutions. The results indicate that after merging Mingtai Marine Insurance Company performed less well than before. Howerer two years later,its performance is better than before merging. During study, AIG Marine Insurance Company’s integration is not finish yet, Then the effect on merge is not appeared. The year of merge, the performance of Mingtai Marine Insurance Company has less go backward than AIG Marine Insurance Company.The reason maybe Mingtai Marine Insurance Company and Mitsui Sumitomo Insurance are located in Asia. In same location maybe their operational thought is similar. Hence, Mingtai Marine Insurance Company can get the merging efficiency in short time.