近年來台灣產險業，由先前政府的保護，進入市場費率自由化時程，且因金融控股機構的興起，使得各產險公司面臨前所未有的競爭，加之部分產險公司的經營模式以現金流量的核保方式而迷思於價格競爭與市場佔有率之爭取，因此相繼有產險公司因財務不佳而遭勒令停業之情事。然而，最近國際經濟景氣不振，先有次級房貸及金融海嘯肆虐，後有歐洲債問題的衝擊，再加之國際天然災害的威脅，面對全球保險市場複雜且快速變遷的挑戰，產險業在其經濟規模有限之下，如何改善及提昇產險公司的經營績效以期產業的永續經營，為產官學界關注的重要課題。
 本研究係採財務面與非財務面的觀點來探討台灣產險業經營績效的分析與提昇，分別使用1999年至2009年台灣產險業之追蹤資料與調查研究法選取產險公司之員工為樣本進行實證探究。第二章，探討產險業再保險運用與公司經營績效之相互關係，實證結果支持產險公司的經營績效與再保險運用之間具有相互依存的觀點。進一步研究顯示，公司經營績效將負面顯著的影響再保險運用，反之亦然。因此，產險經營管理者應透過再保險運用與經營績效管理來選擇降低喪失清償能力的風險或減少公司潛在利潤兩者選擇中來獲得平衡，以提昇公司經營績效。第三章，探討產險公司自留決定之因素，經實證結果發現產險公司之公司特定因素與總體經濟因素將影響公司之自留決策，因此產險業者應評估自留決策使公司能夠在可容忍之風險承擔範圍下作適當之調整，並建議使用動態分析以事先預測總體經濟變化對產險公司自留之影響，來創造公司經營績效。第四章，採用問卷調查法以產險公司員工為研究對象，有效問卷為414份，藉由有效問卷進行結構方程模式分析探究產險業組織學習、全面品質管理之推動對產險公司經營績效之影響，研究發現1.產險公司推動組織學習顯著正向的影響全面品質管理；2.全面品質管理與組織學習皆顯著正向的影響公司經營績效；3.全面品質管理將可促進公司經營績效並在組織學習中扮演中介的角色，透過中介效果影響產險公司之經營績效。上述相關之實證結果可作為未來產險業者提昇財務面與非財務面經營績效之参考。

In recent years, the status of Taiwan Property-liability (P-L) insurance goes from government protection to market liberalization. Due to the financial holding institutions have been gaining popularity, it forced many insurance companies faced the shocking crash of P-L Insurance Enterprises' Competition. Moreover, insurance companies have been focusing on cash flow underwriting approach, as they are using price competition to aim for a higher market share. Thus, a number of P-L insurance companies have become insolvent and have withdrawn from the market. 
  However, recent weak international economic boom before the subprime mortgage and financial tsunami, after the threat of the impact of the European debt problems, coupled with natural disasters, meet the challenges of the global insurance market is complex and rapidly changing, how the P-L insurance industry to improve and enhance the business performance in its limited economies of scale has become the important issue to the industry, government and academia.
  This study used the financial and non-financial perspective to explore and enhance of the business performance in Taiwan’ P-L insurance industry. Based on an unbalanced panel data of Taiwan's P-L insurance industry in years 1999-2009 and survey method to select the employees of the insurance companies for sample to investigate. The second essay investigates the reinsurance usage relationship between and firm performance. The results of this investigation support that firm performance and reinsurance usage are interdependent. Further evidence shows that performance negatively affects reinsurance, and vice versa. Therefore, the study provides managers have to strike a balance between decreasing insolvency risk and reducing potential profitability to enhance the firm's business performance.
  In the third essay, I examine the determinants of insurer retentions for P-L insurance companies in the Taiwan insurance industry. The empirical results found that the insurance companies of the firm-specific factors and macroeconomic factors will affect the insurer’s retention decisions. The insurers should enable to assess the application of the retention decision can tolerate the risk to bear the most appropriate range to make an adjustment to create a company’s business performance. 
  In the fourth essay, I provide evidence regarding non-financial business performance perspective by investigating the relationships the Organizational learning, Total quality management (TQM) and business performance in P-L insurance. I propose research hypotheses and verify them based on the samples from 414 respondents from P-L insurance companies by the structural equation modeling (SEM) analysis. The empirical findings indicates that (a) organizational learning  has significant and positive effects on TQM,(b)Both organizational learning and TQM have significant and positive effects on business performance,(c)TQM fosters business performance and play a mediating role between organizational learning and business performance. The empirical results can be used as future reference of P-L insurance industry to improve business performance in Taiwan.

目　錄
目錄………………………………………………………………………I
表目錄…………………………………………………………………III
圖目錄…………………………………………………………………IV
第一章  緒論	1
1.1  研究動機	1
1.2  研究目的	4
第二章 台灣產險業再保險運用與公司經營績效之探討	7
2.1  前言	7
2.2  文獻探討	9
2.3  研究假設與研究變數發展	11
2.4  研究設計	18
2.5  實證分析與結果	20
2.6  結論與管理意涵..................................... 27
第三章 台灣產險業自留決定因素實證分析與探討	29
3.1  前言	29
3.2  文獻探討	31
3.3  研究假設與變數發展	32
3.4  研究設計........................................... 38
3.5  實證分析與結果..................................... 39
3.6  結論與管理意涵..................................... 46
第四章 產險業組織學習與經營績效探究-全面品質管理中介效果.48
4.1  前言	48
4.2  文獻探討	50
4.3  研究方法、架構與研究假設	52
4.4  研究分析與結果	57
4.5  結論與管理意涵	71
第五章 結論與建議	76
5.1  結論	76
5.2  建議	77
5.3  研究限制與未來研究方向............................. 78
参考文獻.................................................80
中文文獻.................................................80
英文文獻.................................................82
附錄: 正式問卷...........................................98
表目錄
表2-1　研究變數定義	18
表2-2　基本統計量與變異膨脹因子	21
表2-3　各變數間之皮爾森(pearson)相關係數數矩陣分析	22
表2-4　最適追蹤資料模型	23
表2-5　公司經營績效對再保險運用的影響	24
表2-6　再保險運用對公司經營績效的影響	26
表3-1　研究變數定義與預期結果	37
表3-2　基本統計量與變異膨脹因子	40
表3-3　自留決定公司特定因素之迴歸實證分析	43
表3-4　自留決定公司特定因素、總體經濟變數之迴歸實證分析	45
表4-1　研究樣本基本資料	58
表4-2　各個變項與研究構面之Cronbach's α係數表........... 59
表4-3　組織學習之因素分析	61
表4-4　全面品質管理之因素分析	62
表4-5　經營績效構之因素分析	63
表4-6　人口統計變項之T檢定分析	64
表4-7　人口統計變項之單因子變異數分析	65
表4-8　Scheff多重比較分析結果彙總	66
表4-9　整體理論模式配適度	69
表4-10　路徑關係檢定表	70
表4-11　各構面對經營績效影響效果分析	71
表4-12　研究假設驗證結果彙總	73

圖目錄
圖 3-1 台灣產險業歷年簽單保費、自留保費及自留比率....... 30
圖 4-1 研究理論架構模式.. .............................. 53
圖 4-2 組織學習、全面品質管理與經營績效結構模型配適圖... 70

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