本研究以台灣壽險業為實證對象，應用Koenker & Bassett (1978) 的分量迴歸實證檢驗在不同規模分量下，1998-2007 年間壽險業之成長與規模是否獨立，並分析組織型態、獲利能力及市場結構對成長的影響。實證結果顯示影響企業成長因素之邊際效果，會隨企業規模大小而變化。初始規模愈小且愈年輕的壽險公司，成長愈快，而且隨著規模分量愈大，影響效果愈大，因此歷史悠久或大型的壽險公司在擬定成長策略時，應調整組織靈活度，才能抵抗年輕壽險公司的競爭。此外，對大型壽險公司而言，有效提高市場佔有率及獲利率，對公司成長有正向影響。而市場佔有率提高亦有助於中型壽險公司的成長。最後，屬於中、小型的外國壽險分公司，透過轉型為子公司，積極的當地化策略，有助於企業成長。

This study applies quantile regression techniques proposed by Koenker and Bassett (1978) to test whether the organic growth rates of Taiwan life insurance firms are independent of size, as predicted by Gibrat’s (1931) Law of Proportionate Effects, and to analyze the marginal effects of organization form and profitability as well as market structure, given different quantiles of firm size. Using data for 1998-2007, the empirical results indicate that smaller and younger firms tend to grow faster, and the raise of marginal effects increases with quantiles of firm size. Therefore, the larger or older firms making growth decision should be more innovative and dynamic to compete with newcomers. The results suggest that Taiwan life insurance firms making growth decision should consider the firm size. Efficaciously enhancing market share and profitability positively affect the growth for large firms. Higher proportion of market share tends to grow faster for middle firms. Foreign life insurance branch, belonging to middle and small firms, aggressively reforming her organization form to subsidiary, and carrying out localization strategy are also helpful to the firm growth.