兩岸人身保險業者生產力與效率分析--三階段評估法之應用

Abstract

國大陸在加入WTO之後，法令與市場的開放，帶動全球保險企業前進中國大陸。中國市場是塊未開發的瑰寶，近13 億的人口規模、社會保障體系改革的推進，以及國民生活水平的提高，都為中國大陸的保險業提供了巨大的發展空間。 本研究第一階段先以資料包絡分析法，針對中國大陸29家及台灣28家人身保險業廠商，分別計算各年度的整體技術效率。總共有兩個產出項（保費收入、投資收入）和四個投入項（負債資本、權益資本、營業費用和員工人數）的變數投入，估計期間為2003-2005年。所有的變數均以2003年為基期之實質美元為貨幣單位。 本研究利用Charnes et al. (1981) 三階段分析法，比較大陸和台灣人身保險業廠商的經營績效。於第二階段，整合每個決策單位每年的目標投入和產出值形成一個群體，並計算每年的相對效率值。在第三階段，使用Mann-Whitney U test檢查二個子群體在差額調整之後之效率值是否存在顯著差異。

This thesis applies the three-stage analysis approcah proposed by Chranes et al. (1981) to compare the efficeincy of life insurance firms in Taiwan and mainland China. In the first stage, the data envelopment analysis (DEA) is applied to respectively compute the overall efficiency of 29 mainland Chinese life insaurance companies and 28 Taiwanese companies in two distinct subgroups in each year. There are two output (insurance income and investement income) and four inputs (equity capital, owner’s capital, business & administrative expenses, employees). The research period is from 2003 to 2005. All variables in monetary units are adjusted into real variables in the 2003 US dollars. In the second stage, we combine the target inputs and outputs obtained for each DMU in each year to constitute a group. Relative efficiency scores are obtained from the combined group of target inputs and outputs. In the third stage, we use the Mann-Whitney U test to examine whether or not there is a significant difference between the efficiency scores of these two subgroups after within-group slack adjustment. The traditional two-stage approach is also used for comparison: In the first stage, we use all insurance firms to do the DEA analysis. Relative efficiency scores are obtained from the combined group of original inputs and outputs. In the second stage, we use the Mann-Whitney U test to examine whether or not there is a significant difference between the efficiency scores of these two subgroups.