保險公司之經營效率如何，影響保險公司經營效率之因素為何，是國內外保險學者長期以來研究的議題。本研究以我國產險業為對象進行效率之研究，分別以財務中介法與附加價值法選取投入產出變數，以資料包絡分析法衡量產險公司之經營效率，並以Tobit迴歸分析公司型態、再保險比率、資產規模與產品集中度四項因素對效率值之影響，樣本期間自1988年至2004年，共17年。 效率值之逐年變動狀況顯示本國公司在財務中介法的效率值長期不如外商公司，且有逐年降低的趨勢；附加價值法則是外商公司逐漸追上本國公司。 Tobit迴歸分析顯示再保險之使用弊多於利，產險公司應加強核保，在承保能量範圍內盡量降低再保險之使用。產險公司應擴大規模，同時亦應積極開拓保險市場、加強投資，提高投資報酬率與資產報酬率。最後，產險公司應思考本身的優勢，集中經營某幾項險種，累積相關知識及經驗，以增進效率。

自2008年以來，兩岸實質交流與政府政策的開放下，金融產業在多年的紅海競爭下，出現新契機。尤以2010年兩岸經濟合作架構協議（ECFA）的簽署，將金融服務業列為早收清單，使臺灣銀行業者能縮短等待期提早進入中國大陸市場開展業務。 本文以臺灣31家本國銀行（不含專業銀行及外資銀行）為研究對象，自2007至2013年為研究期間，以中介法選擇「利息支出」、「營業費用」、「存款」等3項投入變數；「利息收入」、「非利息收入」、「放款及貼現」、「投資」等4項產出變數。運用資料包絡分析法（DEA）及Tobit迴歸模型，由全體銀行、金控子銀行與非金控銀行的角度，探討兩岸簽訂ECFA對其經營績效的影響。 實證結果發現：1.銀行經營績效深受外在金融環境及規模大小影響。2.全體樣本銀行於簽訂ECFA後之平均效率不如簽訂ECFA前，惟部分銀行效率值提高。3.簽訂ECFA前非金控銀行純技術效率優於金控子銀行；簽訂ECFA後金控子銀行整體效率、純技術效率及規模效率皆優於非金控銀行。4.簽訂ECFA前後公股銀行之整體效率、純技術效率及規模效率皆優於民營銀行。 / The financial industries led to a red ocean market due to high and intensive competition many years ago. However, the relaxation of government policy of substantial cross-strait economic interactions has brought the turning point since 2008. Especially, the Economic Cooperation Framework Agreement (ECFA) between Taiwan and China was signed in 2010 and the financial service industry is covered under the Early Harvest list which can make Taiwanese bank sectors shorten the time and enter the Mainland China market early. This study is to research 31 domestic banks (exclude professional bank and foreign banks) and choose interest expense, operation expense and deposit as the three input variables and interest revenue, non-interest revenue, loan and discount and investment as output variables from 2007 to 2013. With the use of Data Envelopment Analysis (DEA) and Tobit regression mode, it explores the effect of operating performance for the banks, the financial holding banks and the Independent Banks under the ECFA. Finding: After the signing of the ECFA，the sample banks' efficiency is not as good as before the signing, but some banks to improve the efficiency. Before the signing ECFA, the pure technical efficiency of non-bank financial holding is superior than financial holding banks ; however, efficiency of financial holding banks ,including technical efficiency pure technical efficiency scale efficiency,is superior than non-financial holding banks. Overall, the performance of public financial holding banks is superior than the private banks. However, the performance of banks is impact by financial environment and the size.