彼此之間效率差異的原因，結果發現不同生產階段，其效率的影響因素亦有所不同。 This paper employs data envelopment analysis (DEA) to measure the comparative and scale efficiency of twenty- four non-life insurance companies in Taiwan during 2001-2002. We divide insurance production process into two stages, marketing and profit-making, and measure their efficiency separately. We find DEA with two-stage process can provide more information and present the strength and weakness of respective insurance company than that with single-stage process. Also, we further use tobit regression to analyze the key factors influencing the efficiency among 24 companies, and find that the efficiency in different stage is almost influenced by different factors. This finding can be provided for insurance company to select proper management strategy to increase its operating efficiency.