本研究以台灣保險業為研究對象，欲透過資料包絡分析法(Data Envelopment Analysis，DEA)與麥氏生產力指數(Malmquist Productivity Index，MPI)，探討保險業在2010年到2020年期間的公司經營效率及變動的狀況，並且運用Tobit迴歸，探討各家保險公司年報中的公司治理與相關詞彙，對於保險業的經營效率是否有影響，研究結果發現壽險業及產險業的總體技術效率、純技術效率及規模效率等經營效率於金融海嘯後，隨著經濟慢慢地回溫，大部分保險公司經營效率也已達最佳狀態，而公司治理相關詞彙的語調對保險業的經營效率也具顯著性水準。 This research takes the insurance industry in Taiwan as the research object, and intends to explore the operating efficiency of the insurance industry from 2010 to 2020 through Data Envelopment Analysis (DEA) and Malmquist Productivity Index (MPI). Using Tobit regression to explore whether the corporate governance and terms in the annual reports of various insurance companies have an impact on the operational efficiency of the insurance companies. The research results found that the overall technical efficiency, pure technical efficiency and scale efficiency of the life insurance companies and property and casualty insurance companies after the financial tsunami, with the slow recovery of the economy. The operating efficiency of most insurance companies had reached the optimal state. Finally, and the corporate governance and related text tones also have significant impacts on operational efficiency in the insurance industry.
