本研究依據國外保險監理系統使用之指標，並參考相關實證文獻，首先建立適用台灣產險業財務體質之衡量標準，據以計算我國產物保險公司不合格比率，檢測出財務體質欠佳或惡化之產險業者。實證結果顯示國華產險公司與太平產險公司自1997年後已出現不合格率明顯偏高之現象；為求實證分析的週延性與穩定性，本文進一步使用穩健性分析，分析結果顯示本研究提出之財務體質衡量標準具有可靠性。本研究將可作為產險業經理人與監理單位及時偵測公司財務體質，在管理及保險監理上有所修正俾以改善公司財務體質的重要參考。 This study initially identifies ten primary financial indexes, which are adapted from foreign insurance regulation system and relevant empirical research to be applicable for the property and casualty insurance industry in Taiwan, to estimate the ratio of unusual range of Taiwan’s property and casualty insurers. The ten financial indexes are used to recognize the insurers which are in week or unhealthy financial status. The empirical results indicate that Kuohua and Taiping property and casualty insurance companies have been in the unusual range notably since 1997. This study further verifies the reliability of these indexes via comparing with the other financial health indexes using robust analysis. This study will provide Taiwan’s property and casualty insurers and supervision institutions with references in early detecting their financial conditions and thus enhancing financial health via appropriate management and regulations.
