由社會角度觀之，保險具有社會公益性質，其影響層面廣泛。而由經營層面觀之，於金融產業整合購併之趨勢、金融風暴之威脅及費率自由化之變革下，在在顯示經營效率分析之重要性，且於進行績效評估前必須慎重的選擇適當之評估模型，以求得合理之衡量結果。有鑑於此，本研究將透過資料包絡分析法(Data Envelopment Analysis；DEA)及隨機邊界分析法(Stochastic Frontiers Analysis；SFA)，針對台灣地區1994年至2005年間12家本國產險公司進行績效評估，以瞭解本國產險業之經營成果，並分析DEA及SFA衡量結果之相關性。 研究結果顯示，DEA及SFA模型所衡量之技術效率具有相關性，於某些特殊條件下，如：資料型態（橫斷面或縱橫資料）之差異，將會影響二模型之相關性。因此，本研究認為產險公司可同時採用DEA及SFA衡量自身之經營效率，但必須特別注意資料型態之問題。透過具相關性之DEA及SFA模型同時評估產險公司之經營效率，將使其評估結果更具可信度，且管理決策者將不會有無所適從之情況。 From the point of public welfare, insurance plays a significant role which has wide influence on society. In other hands, the economic recession leads the trends of merges and acquisitions in financial industry. Moreover, the threat of financial meltdown and rating liberalization all reveal the importance of managerial performance analysis. It is necessary to give throughout consideration while making decision of evaluation model to attain substantial analysis result. This study uses the Data Envelopment analysis (DEA) and Stochastic Frontiers Analysis (SFA) to examine 12 non-life insurance companies in Taiwan from 1994 to 2005 to realize the management result of Taiwan non-life insurance companies and the relations between DEA and SFA.
The result shows that the technical efficiency of DEA and SFA model is limited correlation based on some conditions, for example the data type factor(cross-section data or panel data). This study believes that non-life insurance companies can adopt DEA & SFA model simultaneously to evaluate the managerial efficiency with specific focus on data type, it is also much improve the reliability of analysis result to helps decision maker for better management.
