企業績效主要是受到企業本身策略、或是來自於總體環境效果影響，一直都是策略管理學者所探討的議題之一。本文依據「資源基礎廠商理論 (Resource-based View of the Firm) 」與「策略群競爭理論 (Strategic Group Theory) 」的理論基礎，實證統計模型採用 HLM(Hierarchical Linear Modeling) 分析台灣壽險業績效變異的重要決定因子。根據「總保費市場佔有率」、「保單繼續率」績效指標，實證結果顯示，在研究期間(民國98年~民國104年)，台灣壽險業者經營績效之變異，廠商效果為績效變異之最大解釋因素，而策略群效果也有一定之解釋能力。證實台灣壽險業的營運績效主要還是由廠商本身所掌控的資源與執行力為主導。

Based on resource-based View of the Firm and Strategic Group Theory as our theoretical background, this study applied Hierarchical Linear Modeling(HLM) to identify the sources of performance differences among life insurance companies in Taiwan. According to the performance variables including effective contract market share and contract continued rate, the performance difference of life insurance companies were largely determined by Firm Effect in Taiwan during the study period (from 2009 to 2015). Strategic Group Effect also had a certain explanatory power. Our study testifies that business performance outcomes of life insurance companies in Taiwan is determined by each of their own resourced and strategies implemented.

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網站部分
1.三商美邦人壽保險公司。http://www.mli.com.tw/MLI_Public/Default.aspx
2.中國人壽。https://www.chinalife.com.tw/wps/portal/chinalife
3.中華民國人壽保險商業同業公會。http://www.lia-roc.org.tw/index.html
4.元大人壽。http://www.yuantalife.com.tw/Web/Index.aspx
5.友邦人壽。https://www.aia.com.tw/
6.台灣人壽。http://www.taiwanlife.com/
7.全球人壽。www.transglobe.com.tw/
8.安聯人壽。https://www.allianz.com.tw/
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11.保誠人壽。www.pcalife.com.tw/
12.保德信人壽。https://www.prulife.com.tw/
13.保險業公開資訊觀測站。http://ins-info.ib.gov.tw/customer/announceinfo.aspx
14.南山人壽。http://www.nanshanlife.com.tw/
15.財團法人保險事業發展中心。http://www.tii.org.tw/opencms/index.html
16.國泰人壽。https://www.cathayholdings.com/life/web/
17.康健人壽。http://www.cigna.com.tw/
18.第一金人壽。https://www.first-aviva.com.tw/
19.富邦人壽。https://www.fubon.com/life/home/
20.朝陽人壽。http://www.cylife.com.tw/
21.新光人壽。http://www.skl.com.tw/
22.臺銀人壽。www.twfhclife.com.tw/
23.遠雄人壽。https://www.fglife.com.tw/