我國壽險業已在台灣金融領域內佔有重要的地位，但在開放競爭下，其受到國際金融之影響甚劇，在2008年金融海嘯後，外商出走和相互購併的現象愈演愈烈，再加上低利率時代來臨及利差損現象的出現，壽險公司應如何訂定適當之決策並提高其經營績效就成為了本研究之動機，進而評估後金融海嘯時期各壽險公司之經營效率之分析與統整。本研究透過兩階段資料包絡分析法進行研究與探討，針對2010至2014年我國24間壽險公司營運表現進行評比，將整體過程分為「營銷能力」和「獲利能力」，並透過總技術效率、純粹技術效率以及規模效率進行分析，此外，期望透過本研究之分析能對於相關決策者在面臨大環境欲訂定決策時能有所幫助。

As the financial market is opening in Taiwan, the insurance not only play an important role in Taiwan, but affected by international finance seriously. After the financial crisis in 2008, the phenomenon of foreign tradesman fled out and mutual acquisition are dramatically, among this era of low interest rates and the spread damages, the life insurance companies should make the suitable decisions and enhance the operating performance just be our motivation. Therefore, we evaluate and analysis the operating efficiency of the life insurance companies in Taiwan after the financial crisis. Through the two-stage DEA, this study aim to evaluate the operating performance of 24 life insurance companies in Taiwan during the 2010-2014, we separate the whole process to be the ＂Marketability＂ and the ＂Profitability＂, and use Total Efficiency, Pure Total Efficiency and Scale of Efficiency to analysis, moreover, the findings could provide decision-makers and authorities the life insurance market overview as the management be proposed.