財產保險業對於保費收入超過五成的主力險種汽車保險的經營非常重視，然因外在環境變化劇烈，使財產保險人普遍存在核保及投資收益不佳現象。因此，產險公司在自身之經營上是否具有相對效率，成爲在高度競爭的環境之下能否致勝的關鍵因素，故財產保險人必須對於經營效益加以檢視。本文以2005~2009年國內產險公司爲研究對象，實證分析分爲二個步驟：首先，以資料包絡法分析產險公司之經營績效；其次，以tobit迴歸分析探討影響產險業效率的原因，並進一步利用麥氏生產力變動指數來分析產險公司生產力變動情形。研究結果發現，國內產險業之規模效率高於純技術效率，且總效率平均只有67.52%，顯示產險公司之效率仍有很大的改善空間；再者，再保險業務比重、公司規模及市佔率乃是影響產險公司經營效率的重要因素。

Property/Casualty insurer concerns about lines of business in auto insurance for the written premium is about fifty percent of total premium. However, owing to the rapidly changing environment, P/C insurer suffers the underwriting loss and investment loss; hence insurers' key issue should focus on operational efficiency. The objective of this study is to examine the efficiency of P/C insurance industry. The panel data is from 2005 to 2009. There are two stages empirical analyses. First of all, by using data envelopment analysis (DEA) to examine the performance of P/C insurance industry, we find the scale efficiency is higher than pure technical efficiency in Taiwan, and the average over-efficiency is only 67.52%, It implies that P/C insurer needs to improve the efficiency performance skill. Secondly, by using tobit regression analysis to examine the factors of performance for P/C insurer, we conclude that the ratio of reinsurance, size of companies and market share for insurance companies are the key factors of performance.