從文獻及實務觀察發現，我國產險業三大行銷通路，直接業務員、保險經紀人、保險代理人的特性有所不同，所以本研究採用問卷調查法，蒐集9 家產險公司 2008 年至2012 年的產品及行銷通路資料，利用Tobit 迴歸探討直接業務員通路比率、保險經紀人通路比率、保險代理人通路比率與商品複雜程度、險種集中度、費用率、佣金比率及控制變數間的關係。從本研究結果可知，我國產險公司選擇行銷通路時，支持交易成本理論及代理理論。亦即，直接業務員通路比率愈高者，其費用率愈高、險種集中度高、佣金率低及商品複雜程度低。實證結果亦顯示佣金率與經紀人通路比率呈正相關，而險種集中度、費用率與經紀人通路比率則呈負相關。另外採用代理人通路愈低者，公司的費用率高。

Insurance sales, insurance brokers and insurance agents are three major marketing channels of non-life insurance industry in Taiwan. However, the characteristic of the said channels is different from related literatures and non-life insurance industry practice in Taiwan. Hence, this article is trying to analyze the determinants of non-life insurance marketing distribution in Taiwan. This article collected the data on product and marketing distribution via questionnaire survey method from nine non-life insurance companies in Taiwan during 2008 to 2012. We employ Tobit Regression method to examine the relationship between the ratio of different marketing channels (i.e., sales, broker and agent) and several factors, namely the degree of product complexity, lines concentration, expense ratio, commission ratio and control variables. The results of the determinants of non-life insurance marketing distribution in Taiwan support transaction cost theory and agency theory. Statistical evidence shows that the relationship is positive among sales channel, expense ratio and lines concentration. The relationship among sales channel, the degree of product complexity and commission ratio is negative. We also find that the association between broker channel and commission ratio is positive. Further, we find that the association between broker channel and lines concentration and expense ratio is negative. In addition, the result of this study reveals that the insurers with low agent channel has a high expense ratio.