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| Title: | 本國產險公司商品結構與財務績效分析
Analysis of Business portfolio and Financial performance of Non-Life Insurance Companies in Taiwan |
| Authors: | 呂麗卿
Lu, Li-Ching |
| Contributors: | 彭金隆
呂麗卿
Lu, Li-Ching |
| Keywords: | 經營績效
股東權益報酬率
資產收益率
自留綜合率
Business performance
ROE
ROA
Combined ratio |
| Date: | 2018 |
| Issue Date: | 2018-07-13 15:17:14 (UTC+8) |
| Abstract: | 最近這幾年產險市場關注的幾項重要事件分別是 2003 年實施「金融監理一元化」、2009 年為照顧弱勢族群，要求保險公司承作微型保險額度，以制約其安定基金差異化管理。2010 年實施第三階段的產險費率自由化，2015 年實施汽車保險收費出單政策，改變以往先出單再收費的習慣。然而保險市場中儘管產、壽險同屬於保險業，因壽險公司的保費收入規模遠大於產險公司，人們可能更多關注壽險公司，但相較壽險業，因市場定位不同，經營理念有著本質上的區別，財產保險能夠減少或避免國民經濟因生產環節中斷而發生的損失，使社會經濟生活持續穩定地發展，保障性相對更強。因此，本文將對產險業市場商品銷售結構與績效之間的關係進行研究，根據對產險市場的特點，進行探討以瞭解產險市場存在的問題，提出適合我國產險業的政策建議。
本研究利用 2009-2016 年台灣 14 家產險公司為研究對象，以保發中心全市場產險統計要覽資料，透過產險商品結構與財務指標分析，實證研究我國產險公司商品銷售結構對其經營績效之影響。本研究分別以股東權益報酬率、資產收益率及自留綜合率為因變數，採用本國產險公司的各險種保費收入之比例作為自變數。以一般迴歸模型實證產險商品結構對公司經營績效之關聯性。實證顯示以股東權益報酬率與火災保險和汽車保險呈正向顯著關係，而與海上保險、工程險及健康傷害險之關聯性無顯著相關；其次，以資產收益率結果與股東權益報酬率相同，顯示火險與車險業務為產險公司財務績效表現重要的因素。
最後，以自留綜合率實證顯示與火災保險和汽車保險以及海上保險呈負
向顯著相關，即綜合率愈低，保費比重越高。惟相對工程險則出現顯著負相關值得注意。綜上所述，汽車保險、火災保險等險種，對保險公司的經營績效是有較大的正向影響，而發展健康傷害險、新種責任險等一些新的險種，則有助於保險公司擴大營業規模以及經營績效。
In recent years,the third phase of the non-life insurance premium deregulation was liberalized.Therefore, this paper will study the relationship between business portfolio and performance in the non-life insurance.Based on the characteristics of the non-life insurance market, this paper explores the problems existing in the non-life insurance market.And propose policy recommendations suitable for Taiwan`s domestic insurance industry.
In this study, 14 domestic non-life insurance companies in Taiwan were used as research objects in 2009-2016, and the information was based on Taiwan Insurance Institute. Through the non-life insurance’s business portfolio and financial indicators analysis to verify business portfolio have impact on its business performance. In this study, the return on equity, the return on asset, and the combined ratio are used as the variables, and the ratio of the premium income ratio of each type of insurance of the domestic insurance company is used as the independent variable. The ordinary least squares model is used to prove the relevance between the non-life insurance business portfolio and the company`s business performance.The results show that the return on equity ,the fire insurance and automobile insurance are in direct relation, but none of marine insurance, engineering insurance and health insurance; Secondly, the return on asset is the same as the return on equity, indicating that the fire insurance and automobile insurance business are important factors in the financial performance of the non-life insurance company. Finally, results show that the combined ratio ,fire insurance, automobile insurance and marine insurance are in inverse relation. That is the lower the combined ratio, the higher the proportion of premiums. However, it is worth noting that there is a significant negative relation between the engineering insurance.
In summary, automobile insurance, fire insurance, and so on. There have a positive impact on the insurance company`s business performance. And develop personal accident insurance & health insurance, liability insurance and other new types of insurance to help insurance companies expand business portfolio and performance. |
| Reference: | 1. 李林子，魯煒，財產保險公司績效的因數分析。管理科學，2003(3)，46-50。
2. 邵全權，中國產險公司市場結構、競爭模式與績效關係研究—基於 2001~2005 年
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保險經營碩士論文。
6. 盧坤泉(1998)，「產險業市場結構與經營績效關係之研究」，逢甲大學保險學研究
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8. 謝宛真(2016)，「傷害險與公司的經營績效：台灣產險業的實證」，國立中央大學
產業經濟研究所在職專班碩士論文。 |
| Description: | 碩士
國立政治大學
經營管理碩士學程(EMBA)
105932124 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0105932124 |
| Data Type: | thesis |
| DOI: | 10.6814/THE.NCCU.EMBA.020.2018.F08 |
| Appears in Collections: | [經營管理碩士學程EMBA] 學位論文
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