本文使用Kao and Hwang(2008)二階段修正式資料包絡分析法(DEA)及Fare等(1994)之Malmquist生產力指數法衡量兩岸地區產險公司經營效率及效率變動情形。Kao and Hwang(2008)將第一階段及第二階段整合成一階段的DEA，結果發現整合後的一段階DEA所估算出之效率值較傳統一階段DEA之效率值為低，但順序大致不變；而且減少效率值為1的公司家數，可以明確地看出各公司的效值的排序。 本研究發現，不論是依傳統一階段DEA或是依Kao and Hwang(2008)二階段修正式DEA所估算出的效率值，大陸地區保險業的平均效率值均高於台灣地區保險業的平均效率值。此外，本研究為探討影響各產險公司效率差異的原因，進一步就兩岸產險業及台灣產險業之特性進行Tobit迴歸分析。結果發現，兩岸產險業效率值受到資產總額之顯著影響，台灣產險業效率值則受到市場占有率、大專人員比率之顯著影響。最後產險公司可依據其本身在同業中之相對效率位置，擬定有效競爭策略，以提升其競爭能力。 This paper uses modified two-stage data envelopment analysis(DEA) model,which was first used by Kao and Hwang (2008), and the Malmquist productivity index by Fare et al .(1994), to measure operating efficiency and efficiency change of cross-strait non-life insurance industry in Taiwan and China. Kao and Hwang (2008) combined first stage and second stage in the constraint of DEA model, which the measured efficiency values are lower than those measured by the traditional one-stage DEA model. The company’s efficiency order under the modified model was roughly the same as that under the traditional model. And we find that the modified model will reduce the numbers of efficient company, which can clearly identify the difference of company’s efficiency value. This study further used Tobit regression model to examine the factors that significantly influence the operating efficiency of non-life insurance industry in Taiwan and China. The results revealed that efficiency value of cross-strait non-life insurance industry was significantly influence by assets, while efficiency value of Taiwan non-life insurance industry was significantly influenced by the college-educated employees ratio and market share. This study concluded that a non-life insurance company can promote its competitive ability based on its relative position in marketability, profitability, marketability change and profitability change in the industry.