In resent years, the competition between insurance companies in Taiwan has become more and more intense. The main reasons are not only the overall environmental issue such as financial management policies, but also the similarities of the services provided by the insurance companies that easily cause price-cutting competition. Moreover, with the economy crisis happened last year, the financial status of insurance industry has been seriously impacted. It¡¦s becoming harder and harder to run insurance businesses. In this highly competitive financial industry, what strategies should be used in order to strengthen a company¡¦s operation system, to increase efficiency and finally create a competitive advantage? Before deciding which strategy to use, the decision maker has to first understand the ¡§performance verifying index¡¨ of his company, the factors that affect company¡¦s performance, and then evaluate his company¡¦s advantage and disadvantage that it has over its competitors, and finally guide the company toward a correct path. It has been realized that past documents clearly lack a model that can provide suggestions to corporations how to face intensive competitions by using an evaluation method that can verify both financial and non-financial factors. Therefore, this research intends to use the ¡§total performance scorecard¡¨ theory to build a performance verifying index/system for insurance industry, and then develop a strategy guide. This research used ¡§analytic hierarchy process, AHP¡¨ questionnaire to conduct surveys on financial professionals, government officers and scholars, and then develop a hierarchy for the performance verifying index, and finally construct a performance management system for insurance industry. This research found out that when a insurance company is making a performance management strategy, ranking from the most important to least important aspects, they should consider financial aspect, customer aspect, learning/growing aspect and internal corporate flow path aspect. The ten most important indexes are gain per stock (0.099), cash usage net income rate (0.095), cash flow rate(0.076), customer value creation(0.063), retention expense ratio(0.062), employee professions (0.061), underwriting quality audit(0.06), customer return rate(0.059), customer satisfaction(0.055), and employee inspiration (0.052). These findings can be used as a reference when insurance companies are making performance-management decisions and strategies.