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題名：投資型保險與財務績效--以中國壽險公司為例
書刊名：藝見學刊
作者：張簡永章／黃春松／林良錦
作者(外文)：Chang Chien, Iung-jang／Huang, Chun-sung／Lin, Liang-jin
出版日期：2016
卷期：12
頁次：頁85-97
主題關鍵詞：投資型保險；財務績效；地區多角化；資產報酬率；金融創新；Investment-linked insurance；Financial performance；Geographic diversification；Return on asset；Financial innovation
原始連結：連回原系統網址new window
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  • 被引用次數被引用次數:期刊(0) 博士論文(0) 專書(0) 專書論文(0)
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  • 共同引用共同引用:28
  • 點閱點閱:36
本研究主要目的為運用中國壽險公司2005年至2013年追蹤資料，檢驗投資型保險業務與公司財務績效之間是否有關聯性。研究結果發現，投資型保險業務與公司財務績效呈顯著負相關，隱含投資型保險業務的銷售尚未使壽險公司有很好的獲利空間，導致投資型保險保費收入比率愈高，資產報酬率愈低之結果。易言之，壽險公司對於投資型保險業務的經營仍然有很大的努力空間，才能提升公司財務績效。同時，研究亦發現銷售投資型保險與公司財務績效之關係隨股權結構而異。具體言之，外商壽險公司銷售投資型保險比本土公司更能提升公司財務績效。
This paper aims to investigate the relationship between investment-linked insurance and financial performance using the panel data from 2005 to 2013 of life insurers in China. This result indicated that investment-linked insurance have negative influence on the financial performance for the life insurers. The results show that the sales of investment insurance business have not yet made life insurance companies have a good profit space, resulting in the higher investment insurance premium income ratio, the lower the rate of return on assets. In other words, life insurance companies still have a lot of effort to manage the investment insurance business, which can improve the financial performance of the company. Simultaneously, the study also found that the relationship between investment-linked insurance and corporate financial performance varies with the ownership structure. In particular, foreign life insurance companies can improve the financial performance of the company by selling investment-linked insurance.
期刊論文
1.Pottier, S. W.、Sommer, D. W.(1997)。Agency Theory and Life Insurance Ownership Structure。Journal of Risk and Insurance，64(3)，529-543。  new window
2.張文武、林政緯(20070600)。壽險公司經營投資型保單對經營績效之影響。保險專刊，23(1)，17-36。new window  延伸查詢new window
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4.蔡政憲、吳佳哲(20001100)。保險法中之投資限制對保險業投資績效影響之實證研究。風險管理學報，2(2)，1-36。new window  延伸查詢new window
5.Hsu, K. T.(2011)。Using a Back Propagation Network Combined with Grey Clustering to Forecast Policyholder Decision to Purchase Investment-Linked Insurance。Expert System with Applications，38(5)，6736-6747。  new window
6.Lim, E. N.、Das, S. S.、Das, A.(2009)。Diversification Strategy, Capital Structure, and The Asian Financial Crisis(1997-1998): Evidence From Singapore Firms。Strategy Management Journal，30，577-594。  new window
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10.簡淑綺(20070700)。我國投資型保單熱賣之探討。臺灣經濟研究月刊，30(7)=355，34-40。new window  延伸查詢new window
11.Mayers, David、Smith, Clifford W.(1988)。Ownership Structure Across Lines of Property-Casualty Insurance。Journal of Law and Economics，31(2)，351-378。  new window
12.Leverty, J. T.、Lin, Y.、Zhou, H.(2009)。WTO and the Chinese Industry。Geneva Papers，34，440-465。  new window
13.Huang, Li-Ying、Hsiao, Tzy-yih、Lai, Gene C.(2007)。Does Corporate Governance and Ownership Structure Influence Performance? Evidence from Taiwan Life Insurance Companies。Journal of Insurance Issues，30(2)，123-151。  new window
14.張前、張國花(2006)。正確看待投資型保險產品的發展。海南金融，2006(3)，48-50。  延伸查詢new window
15.Choi, B. P.、Elyasiani, E.(2011)。Applied Economics。Applied Economics，43，291-306。  new window
16.Ciumas, C.、Chis, D. M.(2015)。Romanian Unit-Linked Life Insurance Market。Emerging Markets Queries in Finance and Business，32，1477-1486。  new window
17.Felício, J. A.、Rodrigues, R.(2015)。Organizational Factors and Customers' Motivation Effect on Insurance Companies' Performance。Journal of Business Research，68(7)，1622-1629。  new window
18.Huber, C.、Gatzert, N.、Schmeiser, H.(2015)。How Does Price Presentation Influence Consumer Choice? The Case of Life Insurance Products。Journal of Risk and Insurance，82(2)，401-431。  new window
19.Njegomir, V.、Rihter, J. D.(2013)。Innovations of Insurance Companies and Investment Funds。Management，68，59-67。  new window
20.Berger, A. N.、Cummins, J. D.、Weiss, M. A.、Zi, H.(2000)。Conglomeration versus strategic focus: Evidence from the insurance industry。Journal of Financial Intermediation，9(4)，323-362。  new window
21.Elango, B. Y.、Ma, Yu-Luen、Pope, N.(2008)。An Investigation into the Diversification: Performance in the U.S. Property-Liability Insurance Industry。Journal of Risk and Insurance，75(3)，567-591。  new window
22.Liebenberg, A. P.、Sommer, D. W.(2008)。Effects of corporate diversification: Evidence from the property-liability insurance industry。The Journal of Risk and Insurance，75(4)，893-919。  new window
圖書
1.劉彩卿、陳欽賢(2012)。STATA 基礎操作與統計模型應用。台北：雙葉書廊。new window  延伸查詢new window
2.侯旭華(2005)。保險公司財務報表分析。上海：立信會計出版社。  延伸查詢new window
3.Peters, Thomas J.、Waterman, Robert H. Jr.(1982)。In Search of Excellence。Harper and Row。  new window
4.Kennedy, P.(2000)。A Guide to Econometrics。Massachusetts：Blackwell。  new window
5.Greene, W. H.(2003)。Econometric Analysis。Prentice Hall。  new window
6.許文彥(2015)。保險學。臺北：新陸書局。  延伸查詢new window
7.許東敏、陳心虹(2010)。中國大陸保險法規彙編。臺北：臺灣金融研訓院。  延伸查詢new window
8.Keeney, R. L.、Raiffa, H.(1993)。Decision with Multiple Objectives: Preference and Value Trade offs。New York：Cambridge University Press。  new window
9.Swiss Re(2003)。Unit-Linked Life Insurance in Western Europe: Regaining Momentum, Sigma。Zurich：Swiss Reinsurance Company。  new window
10.陳明哲、林豪傑、喬友慶、侯勝宗(2010)。動態競爭。台北：智勝。  延伸查詢new window
 
 
 
 
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