知識管理存在於人世間已達數百數千年之久，雖如此經久，但始終未獲企業執行長之青睞；一直到1990年代知識管理才真正地被正視和談論。知識管理在保險界亦普遍不受重視，甚且到2000年初期才有部份保險公司，開始在公司內部就既有組織轉化之並成立專門單位負責規劃與運作。 因此，本文乃從文獻探討中，針對知識管理、保險、再保險、SRT案做系統性之介紹，同時引介知識管理與保險之相關理論基礎，從中簡介Mr. Mishra等之APES所隱含之四象度二十八面向課題，再就 SRT案之實例探討，鋪陳APES在分進再保險營運上所面對之議題。 最後，則彙整十點結論並提出八項建議，以作為當前台灣保險業經營再保險業務之參考；筆者相信日後當有機緣針對本文未竟課題再作琢磨申論；同時亦有拋磚引玉，藉茲架橋提供志同道合者或有識之士賡續研究之題材。 The concept of knowledge management has been around for hundreds, even thousands of years, but chief executive officers didn’t start discussing knowledge management until the 1990s. Knowledge management techniques are not widely used within the insurance industry. Not until the early 2000s were unique divisions within some corporations set up to coordinate relevant knowledge management issues. The objective of this paper is to attempt to find an application of knowledge management to inward reinsurance management. Therefore, the literature review concentrates on the field of knowledge management, insurance management, reinsurance management and the correlation between the case study of SRT and Mr. Mishra’s APES theoretical frameworks. Finally, the 10 points of conclusion driven together with the 8 issues of suggestion indicated the criteria of running inward reinsurance in Taiwan. In addition, some of the outstanding issues rendered by this paper could be further studied by the researcher or somebody else, whom interested therein in the future.