智慧資本與金融科技運用對保險產業經營之影響

The Impact of Intellectual Capital and Application of Fintech on Operation of Insurance Industry

保險屬於知識密集產業，在已開發及開發中國家經濟中扮演著重要的角色，保險業的智慧資本已漸為競爭力的重要關鍵。本研究旨在探討保險業智慧資本效率與金融科技運用下對於保險公司經營的影響。以2010年至2020年台灣保險公司之資料，運用普通最小平方法迴歸模型來檢驗保險業智慧資本效率對保險經營的影響程度，並進一步探究金融科技運用對智慧資本效率與保險公司經營之間的調節作用。結果發現，保險業之智慧資本效率組成之人力資本效率、投入資本效率對財產保險的財務績效呈現正向顯著影響，而結構資本效率則對市占率產生負向的顯著影響。此外，金融科技對人壽保險業之財務績效呈顯著正相關，但與市占率呈現顯著之負相關，進一步檢驗金融科技與智慧資本效率對公司經營之交互作用，金融科技對保險業經營無調節效果。研究結果具有實務意涵，有助於未來保險業智慧資本運用的健全發展，並協助保險業建立卓越經營典範與提升競爭利基，以利其永續經營之參考。

The insurance industry is a knowledge-intensive industry and plays important role in the economics in developed and developing countries. The intellectual capital of insurance industry has gradually become an important key to competitiveness. This study aims to investigate the impact of intellectual capital efficiency and the application of fintech on operation in insurance industry. This study data from the 2010 to 2020 period of the insurer in Taiwan, and employs the ordinary least squares (OLS) regression model to test research hypotheses. The results reveal that the components of intellectual capital efficiency, as the human capital efficiency and capital employed capital efficiency have a positive and significant impact on the financial performance of property insurance, but the structural capital efficiency has a significant negative impact on the market share. In addition, fintech is significantly and positively correlated with financial performance, but has a significant negative correlation with the market share on the life insurers. Further testing the interaction between fintech and intellectual capital efficiency on insurers’ operations and confirms that fintech has no moderating effect insurers’ operations. The results have practical management implications, which are beneficial to the development of the use of intellectual capital in insurance industry, and help the insurers to establish an excellent operation and enhance its competitive niche, so as to facilitate insurers’ sustainable operation.