外商壽險撤資台灣之案例研究:以全球人壽為例

Ya-Hsing Shih; 施雅馨

請用此 Handle URI 來引用此文件： http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/15927

完整後設資料紀錄

DC 欄位	值	語言
dc.contributor.advisor	吳琮璠
dc.contributor.author	Ya-Hsing Shih	en
dc.contributor.author	施雅馨	zh_TW
dc.date.accessioned	2021-06-07T17:55:36Z	-
dc.date.copyright	2012-08-22
dc.date.issued	2012
dc.date.submitted	2012-08-15
dc.identifier.citation	中文部份 1. 書籍張士傑及蔡政憲(2009)，從學術理論到監理實務，財團法人保險事業發展中心，頁180~189、266~281 陳遠哲、鄭純農及傅文芳(2003)，保險會計理論與實務，財團法人保險事業發展中心 2. 報章雜誌期刊季竺貞(2010)，撤台外商壽險輪到英傑華?，金融保險論壇，第二期，頁82-83。張士傑(2012)，壽險公司的長期價值與短期收益，工商時報 A6, 4月19日。康文柔(2010)，外商壽險撤資一波接一波，金融保險論壇, 第二期，頁80-81。陳一姍及張翔一(2009)，外商保險公司大撤退，新孤兒保單，天下雜誌 417期陳欣文(2012)，長期低利，逼走外商，工商時報，A4，6月1日。彭禎伶(2012)，壽險業每年利差損高達千億，工商時報, A3, 3月19日. 彭禎伶及陳欣文(2012)，台灣快變外商壽險沙漠，工商時報，A4，6月1日。廖君雅(2011)，建商入主壽險全方位探索，金融保險論壇，第四期，頁30 穆震宇(2010)，高利率保單種惡果台灣壽險環境外商玩不下去，現代保險健康理財，262期鍾玓珍(2007)，保險合約會計處理準則- IFRS 4 Insurance Contract簡介，會計研究月刊，第206期，頁130-135 蔡靜紋(2008)，壽險業RBC不及格再添七家，經濟日報，8月30日。 3. 碩、博士論文王佩璋(2010)，IFRS暨我國第四十號財會公報「保險合約會計處理」之探討，東吳大學會計學系碩士論文林金樹(2005)，壽險業資金運用效率與國外投資額度關係之研究，政治大學風險管理與保險研究所碩士論文張小玲(2010)，財務會計準則第40號公報對外商保險公司影響之研究，政治大學經營管理碩士學程(EMBA)碩士論文張家荃(2009)，財團國際會計準則對於壽險業財務報表之影響，台灣大學財務金融學系碩士論文。章雅婷(2010)，國際會計準則保險合約會計處理之探討，台灣大學會計學研究所碩士論文 4. 其他黃晶晶及廖俊男(2008)，日本保險公司之經營經驗與制度改革，國際金融參考資料，第56期，頁153-160 5. 網路資訊中華民國人壽保險同業公會 http://www.lia-roc.org.tw/ 全球人壽資訊公開 http://www.transglobe.com.tw/ 財團法人保險事業發展中心 http://www.tii.org.tw/index.asp 財團法人會計研究發展基金會 http://www.ardf.org.tw/ 英文部分 1. 報章雜誌期刊 Chen, K. (2009), “Insurer Aegon pulls out of Taiwan”, Taipei Times, Page 12, 23 Apr. Shapiro, D. (2009), “The Specter of the Negative Spread”, Taiwan Business TOPICS, No.4 Industry Focus: Coping with Tough Times, Vol.29 “Netherlands Gives Aegon a $3.7 Billion Bailout”, The New York Times, World Business, 28 Oct 2. 碩博士論文 Lai, K.Y. (2011), “Research for the IFRS 4 Phase II Issues on Measurement and Presentation of Insurance Liability”, Master thesis, Department of Accounting, National Taiwan University Wu, C.J. (2009), “ A case study: Fubon Financial Holdings’ Acquisition of ING Life Taiwan”, Master thesis, Global MBA, National Taiwan University 3. 學術期刊 Duverne D. and Le Douit, J. (2007), “IFRS for Insurance : CFO Forum Proposals”, The Geneva Papers on Risk and Insurance Issue and Practice 32: 62-74 Dickinson G. and Liedtke P.M. (2004), “ Impact of a Fair Value Reporting System on Insurance Companies: A Survey”, The Geneva Papers on Risk and Insurance Issue and Practice 29: 540-581 Engelander, S. and Kolschbach, J. (2006), “A Reliable Fair Value for Insurance Contracts”, The Geneva Papers on Risk and Insurance: Issue and Practice 31: 512-527 Holsboer, J.H.(2000), “ The Impact of Low Interest Rates on Insurers”, The Geneva Papers on Risk and Insurance: Issue and Practice 25: 38-58 Meyer, L (2005), “Insurance and International Financial Reporting Standards”, The Geneva Papers on Risk and Insurance Issue and Practice 30: 114-120 Siglienti, S. (2000), “Consequences of the Reduction of Interest Rates on Insurance”, The Geneva Papers on Risk and Insurance Issue and Practice 25: 63-77 Wu, C.F. and Hsu, W.H. (2011), “Value Relevance of Embedded Value and IFRS 4 Insurance Contracts”, The Geneva Papers on Risk and Insurance Issue and Practice 36: 283-303 4. 其他 Gray-Block, A. (2009), “Aegon sells Taiwanese unit for ?65 mln”, Reuters, 22 Apr Hung F. and Thomas D. (2010), “DealTalk: Taiwan life insurers a tough nut for foreign buyers”, Reuters, 19 Oct “The exit of foreign life insurers in Taiwan highlights regulatory imparity”, Fitch Ratings, 24 Nov 2009. Gamser, M. (2001), “Allianz to Leave Japan Life Insurance Market”, International Insurance News, 17 Oct 5. 網路資訊 AEGON N.V Official Website : http://www.aegon.com/ International Accounting Standard Board: http://www.ifrs.org/Home.htm
dc.identifier.uri	http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/15927	-
dc.description.abstract	自金融海嘯過後，許多全球知名的壽險集團紛紛出售在台業務，造成一批外商壽險之出走潮。儘管外商公司進場或退場係為其公司策略抉擇，但因保險業涉及眾多保戶之權益及大量之資金，頻繁之撤資行為已造成大眾對保險產業之疑慮。本研究將整理相關資料及評論，進而彙整分析這些外商壽險集團撤資之原因。本研究認為造成此批外商壽險出走潮之因素有以下三點: (1) 台灣保險業長期以來之利差損問題 (2) 國際會計準則之適用 (3) 金融海嘯之影響本研究自此批撤資之外商壽險集團中，選擇全球人壽作案例分析，以了解荷蘭全球集團(AEGON N.V.)出售全球人壽之原因。本研究認為荷蘭全球集團因在此波金融海嘯中受到強烈衝擊，又因在台之全球人壽連年虧損嚴重，強烈需要母公司之資金挹入，造成荷蘭全球集團資金上之壓力，故出售全球人壽使母公司之資金更為充裕。本研究另亦探討全球人壽本土化之後，在財務狀況上有的改變。本研究發現全球人壽自2011年起便轉虧為盈，其原因來自與以往不同之資金運用配置造成投資報酬之增加、有競爭力之商品及行銷策略造成初年度保費提升以及當期提存準備金之金額較往年下降。	zh_TW
dc.description.abstract	After the financial crisis, many reputable global insurance groups sold their Taiwan units and left Taiwan market one by one. In fact, entering or leaving a market is just a business strategy for a company, but the insurance industry involves with the benefits of all policyholders as well as a great deal of capital. Frequent exits of these global insurance companies from Taiwan have concerned the public. This study compiled and summarized the archived press, journal, and research in order to figure out the reasons as below for these global insurance groups to leave Taiwan. (1) The problem of negative spread in Taiwan insurance industry (2) The adoption of IFRS (3) The financial crisis In addition, the study picked AEGON Life Insurance Inc. to perform a case study and found out the reason for its parent company to exit. Its parent company, AEGON N.V. was seriously suffered from the financial crisis, and thus could not burden the continuous strong capital needs from its loss-making Taiwan units any more. Selling its Taiwan units could strengthen its financial structure and possessed more capital on hand. The study further analyzed the change in the financial position of AEGON Life (which is renamed to Transglobe Life) after it was localized. The reasons for Transglobe Life to turn the loss into profit in 2011 include higher investment returns from better fund utilization and allocation, growing first-year premium from brand new product strategy and marketing strategy, and the decrease of its liability reserve provision.	en
dc.description.provenance	Made available in DSpace on 2021-06-07T17:55:36Z (GMT). No. of bitstreams: 1 ntu-101-R99749006-1.pdf: 379740 bytes, checksum: f6f22108e36f44f9bd64592565e870c5 (MD5) Previous issue date: 2012	en
dc.description.tableofcontents	I. Introduction 1 1.1 Background 1 1.2 Research Purpose 3 II. Literature Review 6 2.1 Insurance Accounting Principle in Taiwan 6 2.2 IFRS 4 9 2.3 ROC GAAP #40 12 2.4 Relevant Literature 15 III. Research Method 21 3.1 Research Question 21 3.2 Research Limitation 23 IV. Research Findings 24 4.1 The Reasons for the Exit of Foreign Life Insurers 24 4.1.1 Negative spread problem 26 4.1.2 The full adoption of IFRS 30 4.1.3 Financial crisis 33 4.1.4 Strategic disagreement in joint ventures between financial holdings and foreign insurance group 35 4.2 The Case Company - AEGON Life (Transglobe Life) 37 4.2.1 Introduction 37 4.2.2 Reasons for AEGON N.V. to leave 39 4.2.3 The sale of AEGON Life Taiwan 41 4.2.4 Changes in financial performance for Transglobe Life 42 V. Conclusion 52 5.1 Conclusion 52 5.2 Future prospects 54 VI. References 57 Appendix 1- Income Statement of Transglobe Life from 2007 to 2011 61
dc.language.iso	en
dc.subject	財務狀況	zh_TW
dc.subject	外商壽險公司	zh_TW
dc.subject	國際會計準則	zh_TW
dc.subject	利差損	zh_TW
dc.subject	IFRS	en
dc.subject	financial position	en
dc.subject	negative spread	en
dc.subject	Global life insurer	en
dc.title	外商壽險撤資台灣之案例研究:以全球人壽為例	zh_TW
dc.title	The Exit of Global Life Insurers from Taiwan - A Case Study on AEGON Life Insurance Inc	en
dc.type	Thesis
dc.date.schoolyear	100-2
dc.description.degree	碩士
dc.contributor.oralexamcommittee	吳青松,黃啟瑞
dc.subject.keyword	外商壽險公司,國際會計準則,利差損,財務狀況,	zh_TW
dc.subject.keyword	Global life insurer,IFRS,negative spread,financial position,	en
dc.relation.page	62
dc.rights.note	未授權
dc.date.accepted	2012-08-15
dc.contributor.author-college	管理學院	zh_TW
dc.contributor.author-dept	企業管理碩士專班	zh_TW
顯示於系所單位：	管理學院企業管理專班(Global MBA)

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