本實證調查應用資料包絡分析法以公司成立年資、上市年資、實收資本額、員工人數、國內外營業據點數、資產總額，及年營業費用等7項為投入；股東權益、年總收入、稅前損益、稅後損益、每股盈餘、市值、每股股利，以及益本比等8項為產出，調查2011年臺灣金融保險產業35家上市公司的相對經營效率。調查結果希能提供臺灣金融保險產業選用可行且可有效衡量相對經營效率方法的參考。本實證調查主要發現為：（一）35家上市公司的相對經營效率以保險業及證券投資業的公司最優，其次是金融控股公司，再其次則是非屬金融控股集團經營的獨立銀行業者。（二）具相對效率之經營標竿者以金融控股業者的家數最多，保險業者的比率最高。

In this survey, we use data envelopment analysis approach to measure the relative operating efficiency for 35 finance and insurance companies listed in Taiwan in the Year 2011. 7 inputs selected are the seniority of company, years of stock listed, capital, number of employees, number of service points, total assets, and annual operating costs. 8 outputs selected are shareholders' equity, total annual income, profit or loss before tax, profit or loss after tax, earnings per share, the market value, dividend per share, and earning-to-price ratio. Results of our survey can provide a feasible and effectively empirical method to measure the relative operating efficiency for the financial and insurance companies in Taiwan. The major findings in this survey are as follows: (a) insurance companies and securities investment companies are efficiency in operating. Financial holding companies are near efficiency in operating. However independent banks are worst in operating efficiency. (b) To be the benchmarking in operating efficiency, financial holding companies are largest number and insurance companies are the highest rate.