本文研究目的是以 2008 年至 2013 年台灣上市櫃公司為研究對象，分析上市櫃公司特性對於董監事責任險需求之影響。本研究為了探討公司購買董監事責任險之意圖，除了參考過去文獻，以當年度分析公司特性對董監事責任險需求影響外，並加入隔年度變化分析，以公司的特性預估公司隔年保額的變化，探討公司特性與需求之關係。此外，由於台灣董監事責任險市場不同於歐美，購買率約六成，本研究進一步分群探討已購買公司及未購買公司兩者間特性對需求影響之差異。最後，考量公司規模及帳面市值比對於公司行為的重要性，本研究以兩變數加以分群，探討分群後特性對需求之影響。而研究結果為公司財務表現好或重視公司治理的公司，其對於董監事責任險需求較高。因此，本研究認為台灣上市櫃公司購買董監事責任險的道德風險相對低。且不同的特性的公司對於董監事責任險之需求亦存在差異，透過了解此差異將有利於董監事責任險之銷售。

一、 中文部分
陳彩稚、張瑞益，2011，公司治理:董監事責任與董事會結構，管理評論，30(3)，1-23。
陳彩稚、龐嘉慧，2008，董監事暨重要職員責任保險之需求因素分析，台大管理論叢，18(2)，171-196。
二、 英文部分
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