本文使用Seiford & Zhu(1999)二階段資料包絡分析法，將產險公司的生產過程分為行銷階段與獲利階段，衡量台灣24家產險公司在不同階段之經營績效。本文以市場能力表示行銷階段的表現，以獲利能力表示投資階段的表現。此外並進一步使用Tobit迴歸模式，探討影響產險公司經營績效之因素。最後，本文再就績效評估的結果，進一步將台灣地區產險公司劃分為四群，並分別研擬每一群產險公司有效的競爭策略，可提供產險公司有用的參考資訊。

This paper uses the two-stage Data Envelopment Analysis (DEA), which was firstly used by Seiford and Zhu (1999), to measure the managerial performance of 24 non-life insurance companies in Taiwan. Marketability was measured in the first stage while profitability was measured in the second stage. In addition, this paper uses Tobit Regression Model to examine the factors which significantly influence on the managerial performance of non-life insurance industry. Nine variables were employed to examine the model. Finally, the entire industry can be partitioned into four clusters based on marketability and profitability of a company. Effective management strategies are developed specially to each of the four clusters of non-life insurance company. It is expected this study can provide useful information for future non-life insurance company management needs.