本研究應用資料包絡分析法及Malmquist 生產力指數,評估台灣壽險公司之經營效率。研究期間為97年至99年,以18家壽險公司為研究對象,選取業務員津貼、業務管理費用及固定資產為投入變數;以各項責任準備金、放款及保費收入為產出變數,進行效率值分析、差額變數分析及生產力分析,以了解各別壽險公司投入與產出的改善空間。 本研究結果顯示,投入量及產出量愈高者不一定代表都為相對有效率且可作其餘受評單位標竿學習之參考對象,其經營績效不一定會成正比。97年至99年國泰人壽都為相對有效率且參考次數也為最多,其次為台銀人壽及幸福人壽,故國泰人壽、台銀人壽及幸福人壽可作為其受評單位標竿學習之參考對象,且3家壽險公司已達固定規模報酬。 This study is applying nonparametric frontier method-data envelopment analysis(DEA),Malmquist productivity index approach, to evaluate operating efficiency of 18 life insurance companies in Taiwan. The study period is form 97 to 99 and operating efficiency is assessed based on three inputs(business & agency compensation, administrative expenses, and fixed assets) and three outputs(various kinds of liability reserve, loans, and premium income). For efficiency value analysis, slack variable analysis and mlamquist analysis , solution of individual life insurance company inputs and outputs of room for improvement. The results of this study display, Inputs and the higher the volume of output does not necessarily represent the relative efficiency and reference object for the rest of the assessment unit benchmarking, its operating performance will not necessarily proportional to. The study period is form 97 to 99 Cathay Life Insurance are relatively efficient and the reference frequency to a maximum of, followed by Bank Taiwan Life Insurance and Singfor Life Insurance, Cathay Life Insurance Bank Taiwan Life Insurance and Singfor Life Insurance can reference the object as by the evaluation unit benchmarking study and three life insurance companies has reached constant returns to scale.