近年來國內產險公司的市場競爭激烈，外部是金控效應加速；內部是產物保險產品同質性高、導致價格惡性競爭。在加上金融海嘯的影響，讓保險業的財務問題受到衝擊，經營困境也一一浮現。面臨高度競爭的產險市場下，究竟採用何種競爭策略，才能強化公司的經營體質，以提高其經營績效，進而創造更有利的競爭優勢，實為產險公司當前重要的生存課題。而在擬定公司競爭策略時，必須先瞭解該公司在產險業中的績效衡量指標為何？那些因素會影響其經營績效?進而評估自己的優勢及劣勢，指引公司前往正確的經營方向，並形成其競爭策略。
然而過去文獻明顯缺乏一套能夠以綜觀財務面及非財務面的績效評核系統之評估模式，以提供產險業因應競爭環境。基於此，本研究目的為利用平衡計分卡理論來建立產險業的績效衡量指標或系統，更進一步是想藉此建立國內保險業之策略指標。因此本研究擬設計層級程序分析法（analytic hierarchy process, AHP）問卷，針對相關從業專家、政府單位以及專家學者進行問卷調查，發展出產險業績效衡量指標之層級架構，瞭解產險業以平衡計分卡的觀點建構產險業績效管理系統。
本研究結果發現產險業訂定績效管理時，其考量序位依序為財務構面、顧客構面、學習成長構面，企業內部流程構面。在其最重視的前十項指標為：每股盈餘（0.099）、資金運用淨收益率（0.095）、現金周轉率（0.076）、創造顧客價值（0.063）、自留費用率（0.062）、員工專業素質（0.061）、承保品質審核（0.060）、顧客再購率（0.059）、顧客滿意度（0.055）、激勵員工（0.052）。可供產險業訂定績效管理與策略時的參考。

In resent years, the competition between insurance companies in Taiwan has become more and more intense. The main reasons are not only the overall environmental issue such as financial management policies, but also the similarities of the services provided by the insurance companies that easily cause price-cutting competition. Moreover, with the economy crisis happened last year, the financial status of insurance industry has been seriously impacted. It’s becoming harder and harder to run insurance businesses. In this highly competitive financial industry, what strategies should be used in order to strengthen a company’s operation system, to increase efficiency and finally create a competitive advantage? Before deciding which strategy to use, the decision maker has to first understand the “performance verifying index” of his company, the factors that affect company’s performance, and then evaluate his company’s advantage and disadvantage that it has over its competitors, and finally guide the company toward a correct path.
It has been realized that past documents clearly lack a model that can provide suggestions to corporations how to face intensive competitions by using an evaluation method that can verify both financial and non-financial factors. Therefore, this research intends to use the “total performance scorecard” theory to build a performance verifying index/system for insurance industry, and then develop a strategy guide. This research used “analytic hierarchy process, AHP” questionnaire to conduct surveys on financial professionals, government officers and scholars, and then develop a hierarchy for the performance verifying index, and finally construct a performance management system for insurance industry.
This research found out that when a insurance company is making a performance management strategy, ranking from the most important to least important aspects, they should consider financial aspect, customer aspect, learning/growing aspect and internal corporate flow path aspect. The ten most important indexes are gain per stock (0.099), cash usage net income rate (0.095), cash flow rate(0.076), customer value creation(0.063), retention expense ratio(0.062), employee professions (0.061), underwriting quality audit(0.06), customer return rate(0.059), customer satisfaction(0.055), and employee inspiration (0.052). These findings can be used as a reference when insurance companies are making performance-management decisions and strategies.

摘要………………………………………………………....i
Abstract....................................................................………ii
謝詞………………………………………………………. iv
目錄…………………………………………………….…..v
表目錄…………………………………………………..…vi
圖目錄……....…………………………………………....viii
第一章 緒論………….....…………………………...1
第一節 研究背景與動機…………………………..……1
第二節 研究目的…………………………..……………2
第三節 研究流程………………………..………………3
第四節 研究範圍………………………………...….…..4
第五節 論文架構………………………………………..4

第二章 文獻探討…………………………………….........5
第一節 經營績效………………….……………………....5
第二節 經營績效之衡量指標……………………….........7
第三節 產險業經營績效評估方法之探討…………….....9
第四節 探討平衡計分卡在經營績效管理的運用……...13

第三章 研究設計………………………….……….........27
第一節 研究架構………………………………………..27
第二節 研究對象……………………………...…….…..27
第三節 研究方法…………………………..……….…..28
第四章資料分析與討論…………………………………38
第一節 產官學界專家訪談……………………………38
第二節 問卷分析………………………………....……50
第五章 結論與建議…………………………………......63
第一節 研究結論………………………………………63
第二節 研究建議……………………...……………….64
第三節 研究限制….………………….……………..…66

參考文獻…………...…………………………………….67
附錄一 第一部份專家問卷……………………………...70
附錄二 第二部份正式問卷…………………………...…77

中文部份
1.司徒達賢，（1979），企業策略管理，三民書局。
2.呂嘉盈，台灣產險產業保險財務研究－Logistic模型之運用，高雄第一科技大學保險營運研究所，2000
3朱道凱譯/Robert S. Kaplan & David P. Norton 著，平衡計分卡：化策略為行動的績效管理工具，臉譜文化，民國2008 年
4.李芳齡、余美珍譯/彼得．杜拉克（2002）著，天下雜誌出版社
5.李長貴，績效管理與績效評估，1997，華泰文化事業有限公司，台北
6.林文晟，結合平衡計分卡與智慧資本建構定期航運業經營績效評估模式之研究，台灣海洋大學航運管理學系博士論文，2006
7.林孟彥譯/Robbins ＆ Coulter著 ，管理學，華泰文化，(1995)
8.吳怡嬅，國內產險公司經營績效評估模式之建立—灰關聯分析法之應用，朝陽科技大學保險金融管理系，2003
10.胡學毅，以平衡計分卡觀點建構醫療產業績效管理系統之研究，國立成功大
學企業管理學系碩士論文，1996
11.高子荃、陳振遠與周建新，台灣地區產險業經營效率之研究-資料包絡分析與Malmquist生產力指數之應用，輔仁管理評論， 2004年，第11卷第1 期，頁53-76。
12.許士軍，管理學，東華書局，民國80年。
13.保險大道社期刊，第五十期
14.財團法人保險事業發展中心http://www.iiroc.org.tw/index.htm
15.湯明哲，策略精論，天下文化，2007
16.現代保險健康金融理財雜誌，8月號，248期
17.黃旭男與高棟梁，台灣地區產險公司經營績效之評估：二階段資料包絡分析法之應用」，保險專刊，2005年，第21卷第1期，頁57-79。
18.張旭利(1989)，「企業策略, 企業文化及企業績效關係之研究」，淡江大學管理科學研究所碩士論文。
19.富邦產物保險公司公開資訊網站http://www.fubon.com/insurance/home
20.趙必孝，（1994），「國際企業子公司的人力資源：策略、控制與績效」，國立中山大學企業管理研究所博士論文。
21.陳亞為、郝充仁與陳迺慧，台灣地區產物保險業經營績效之分析-隨機邊界法之應用，貨幣市場，2005年，第9卷第5期，頁1-45。
24.梁榮輝、廖振盛、張瑞玲，台灣地區產險業經營績效因素之研究－財務面的實證分析，保險專刊，第24卷第1期，2008，第81-102頁
25.梁榮輝、廖振盛，台灣地區產險業經營效率與規模之研究，朝陽商管評論，第6卷第1期，2007，第77-98頁
26.鄭永祥(2005)，「台灣消費性電子產品廠商知覺環境不確定性、競爭策略、產品策略與經營績效關係之研究—以手機與數位相機廠商為例」，中原大學企業管理研究所碩士論文

英文部分
1. Barniv, R., A and R.A. Hershbarger, 1990, Classifying Financial Distress in the Life Insurance Industry, Journal of Risk and Insurance, 57:110-136.
2. Bird, C. P. and Beechler, D. W. (1995), “Links Between Business Strategy and
Human Resource Management Strategy in U.S. based Japanese Subsidiaries: An
Empirical Investigation”, Journal of International Business Studies, Vol. 26, No.1,
pp. 23-46.
3.Carson, J.M. and R.E. Hoyt, 1995, Life Insurance Financial Distress: Classification Model and Empirical Evidence, Journal of Risk and Insurance, 62:764-775.
4.Choi B.P. and M.A. Weiss, 2005, An Empirical Investigation of Market Structure, Efficiency, and Performance in Property-Liability Insurance, The Journal of Risk and Insurance,72(4):635-673.
5.Coummins, J.D., and H. Zi, 1998, Comparison of Frontier Efficiency Methods: An Application to the U.S Life Insurance Industry, Journal of Productivity analysis, 10:131-152
6. Delaney, J. T. and Huselid, M. A. (1996), “The Impact of Human Resource
Management Practices on Perceptions of organizational Performance”, Academy
of Management Journal, Vo1. 39, No. 4, pp. 949-969
7. Dyer, L. and Reeves, T. (1995), “HR Strategies and Firm Performance: What Do
We Know and Where Do We Need to Go?”, International Journal of Human
Resource Management, Vol. 17, No. 2, pp. 656-670.
8.Evans, Hugh, Gary Ashworth, Mike Chellew, Andrew Davidson & David Towers
(1996). ‘Exploiting activity-based information: Easy as ABC’, Journal of Management Accounting Research, London, Jul/Aug, pp.24.
9.Fecher F., D. Kessler, S. Perelman and P. Pestieay, Productive Performance of the French Insurance Industry,” Journal of Productivity analysis, Vol.4, 1993, pp.77-93.
10.Gregory Wegmann（2008）.The Balanced Scorecard as a Knowledge Management Tool: A French Experience in a Semi-Public Insurance Company，The Icfai University Press. All Rights Reserved.
11. Huselid, M. A. (1995), “The Impact of Human Resource Management Practices
on Turnover, Productivity, and Corporate Financial Performance”, Academy of
management Journal, Vol. 38, No. 2, pp. 635-672.
12.Ichniowski, C. (1990), “Human Resource Management Systems and the
Performance of U.S. Manufacturing Business”, NBER Working Paper Series
#3449, National Bureau of Economics Research, Cambridge, MA.
13.Kaplan, R. S. & D. Norton (1996). ‘The Balanced Scorecard: Translating Strategy into Action’, Harvard Business School Press.
14.Lee, C. (1985). ‘Increasing performance appraisal effectiveness matching task
types, appraisal process, and rater training’, Academy of Management Review,
Vol.10, No.2, pp.322-331.
15.Noulas A. G., T.H. John, and L. Katerina, 2001, Non-Parametric Production Frontier Approach to the Study of Efficiency of Non-Life Companies in Greece, Journal of Financial Management and Analysis, 14(1):19-26.
16. Roberts, P. W. and Dowling, G. R. (2002), “Corporate Reputation and Sustained
Superior Financial Performance”, Strategic Management Journal, Vol. 23, No. 2,
pp. 1077-1093.
17.Sinkey, J.F., A Multivariate Statistical Analysis of the Characteristics of Problem Banks, Journal of Finance, Vol.30, No.1, 1975, pp.21-34.
18.Stephen P.Robbins ＆ Mary Coulter ，Management，2001
19.Saaty, T. L. (1980), The Analytic Hierarchy Process, McGraw-Hill, New York.
20.Toivanen O., 1997, Economies of Scale and Scope in the Finnish Non-life Insurance Industry, Journal of Banking and Finance, 21:759-779.
21.Youndt, M. A., Snell, S. A., Dean, J. W., Jr, L. and David, P. (1996), “Human
Resource Management, Manufacturing Strategy, and Firm Performance”,
Academy of Management Journal, Vol. 39, No. 4, pp. 836-867.