本研究利用兩階段資料包絡分析法，衡量台灣地區24 家產險業的相對效率及規
模效率。衡量時，將產險業的生產過程分為行銷階段及獲利階段，分別加以評估，
結果發現兩階段的衡量法較傳統的一階段衡量法，更能呈現產險業經營績效的內
涵，可以看出各產險公司在不同階段的優勢及劣勢。本研究進一步探討各產險公司
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.
