國立屏東大學學報:管理類
2023/12
第六期 (Vol.6)
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COVID-19對台灣保險業財務穩定性影響之研究
The Impact of COVID-19 on the Financial Stability of Taiwan's Insurance Industry
陳正佑
Chen, Cheng-Yu
陳怡伶
Chen, Yi-Ling
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【中文摘要】
本研究將探討在大疫情的環境下，台灣的人身保險以及產物保險公司財務面是否穩定，並針對2020年前後3年，即2017-2022年間台灣人身保險和產物保險之縱橫資料(Panel Data)迴歸模型，驗證大疫情時代下是否會影響保險公司的財務穩定性。
實證結果發現RBC不論是整體保險業或產險，資本適足率皆有受到疫情影響而降低，而財務槓桿及再保險費率也有負向影響，壽險情況相比之下並無太大變化，因為壽險保單多屬於長年期保單，保險公司短期的財務狀況並不會直接對償付能力造成衝擊。Covid-19對全體保險業的Z-Score沒有太大的影響，但對產險的影響為顯著負向影響；全樣本中ROI對Z-Score呈顯著負向影響，此原因為產險業者所持有的投資部位收益降低，進而影響財務穩定性。
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【中文關鍵字】
Covid-19;保險業;財務穩定
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【英文摘要】
This study is going to research the financial stability of life insurance and non-life insurance companies in Taiwan are stable or not during the Covid-19 pandemic, and the data year around 2020, that is, from 2017 to 2022. Use the regression model of the Panal Data, to test the financial stability of insurance companies will be affected in the year of the pandemic.The insurance industry has an inseparable impact on the general environment and the overall finance. The research results show that whether RBC is in all-insurance industry or non-life insurance, the RBC has been reduced due to the impact of the epidemic, and financial leverage and reinsurance rates have also been negatively affected. The situation of life insurance has not changed much, because most life insurance policies are long-term policies, and the short-term financial status of insurance companies will not directly affect the solvency. Covid- 19 does not have much impact on the Z-Score of the all-insurance industry, but it has a significant negative correlation on the impact of non-life insurance; ROI and Z-Score are significantly negatively correlated in the full sample, because the property insurance industry holds The income of the investment position of the company is reduced, which in turn affects the financial stability.
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【英文關鍵字】Covid-19;Insurance industry;Financial stability
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