本研究主要在探討金控與非金控產險業之管理控制系統（Management Control System，以下簡稱MCS）對企業財務及業務績效所造成的影響。管理控制系統的範圍並無定論，包括管理會計及其他控制方式，本研究主要是以Simons所提出的診斷式控制系統及交互式控制系統作為衡量的標準，並以財團法人保險事業發展中心所提供的各項財務、業務績效指標作為檢視的依據。

本研究採取的研究方法為探索性研究，透過個案的方式，進行深度訪談，而為了瞭解各產險業者選擇何種MCS型態，同時兼顧個案受訪者充分表達MCS的使用狀況，所以採用半結構式訪談。

藉由產險公司複個案的深入探討與比較，本研究發現：
（一）金控與非金控產險業對於管理控制系統的選用並無一定的特殊關係。
（二）金控與非金控產險業在行銷模式上皆有策略聯盟的型態。
（三）只有金控產險業者較能發揮銀行通路之共同行銷的效益。
（四）非金控產險業使用交互式管理控制系統傾向有較佳的業務績效表現。
因此，建議非金控產險業者未來在設計組織的控制系統時，可朝向交互式管理控制系統，以助於績效的表現。

This study focuses on what impact the Management Control System of Non-life Insurance Industry under Financial and Non-financial Holding Company has on a company’s financial and business performance. (Management Control System, hereinafter referred to as MCS) . The scope of the MCS is not conclusive, it consists of management accounting and other control methods. This study adopts Simons’s Diagnostic Control Systems and Interactive Control Systems as a yardstick, and the indicators of the financial and business performance are collected from Taiwan Insurance Institute.

This study is based on the exploratory study --- in-depth interviews in case studies. In order to understand what types of the MCS a Non-life Insurance Industry company choices , and each respondent’s feedback on the MCS , the study is followed by semi-structured interviews.

By the comparison of multiple-case designs and a more in-depth discussion , this study has found that:
(1) There is no special relationship of the MCS selection between Non-life Insurance Industry under Financial and Non-financial Holding Company .
(2) Both Non-life Insurance Industry under Financial and Non-financial Holding Company have Strategic Alliances in marketing .
(3) Only Non-life Insurance Industry under Financial Holding Company could take the advantage of the joint-marketing in the distribution channel of a bank.
(4) Non-life Insurance Industry under Non-financial Holding Company tends to have better business performance when using Interactive Control Systems .
Therefore, the study suggests that when Non-life Insurance Industry under Non-financial Holding Company tries to design the control system of an organization, it is better to use the Interactive Control System to help the performance of a company.

國立中山大學研究生學位論文審定書 i
誌謝 ii
中文摘要 iii
Abstract iv
目錄 vi
圖次 vii
表次 viii

第一章 緒論 1
第一節 研究動機 1
第二節 研究目的 2
第三節 研究範圍 3
第四節 研究流程 4
第二章 文獻回顧與探討 5
第一節 管理控制系統 5
第二節 金融控股公司綜效之探討 9
第三節 產險業績效相關文獻之探討 14
第三章 研究設計 19
第一節 研究架構 19
第二節 研究方法 19
第三節 研究對象 22
第四節 訪談問題設計 23
第四章 個案資料分析 24
第一節 產險業分析 24
第二節 個案公司介紹 32
第三節 訪談內容 35
第四節 訪談結果整理 54
第五章 結論與建議 59
第一節 研究結論 59
第二節 研究貢獻 60
第三節 研究限制 60
第四節 研究相關建議 61
參考文獻 62
附錄一 訪談問卷 65

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