自臺灣保險市場全面開放以後，壽險市場結構驟變，各壽險公司也面臨高密度競爭之衝擊。人身保險市場競爭激烈，而品牌策略已被視為是一種資訊的提示，消費者大多藉由企業所塑造的企業形象而認同其品牌策略，進而判斷產品與服務的品質。因此，未來透過企業形象與品牌訴求的運用，將是壽險產業吸引更多消費者的注意，提昇購買意願與增加保費收入的重要關鍵。壽險公司必須走向高效率經營目標，而如何強化企業經營體質以提昇經營績效，進而建立良好的企業形象，創造更有利的競爭優勢，實為各壽險公司未來生存的根本法則。
本研究主要目的在於探討企業形象對壽險公司經營績效的影響，本文以現代保險金融雜誌的企業形象統計調查結果---『最值得推薦的人壽保險公司』排名作為壽險業企業形象的指標，並將壽險公司經營績效分為財務、業務和整體經營績效三大構面進行實證分析，實證企業形象與經營績效兩個層面之間的關聯性，並提出經營企業形象的建議。
本研究以2005年至2012年台灣壽險公司為樣本，以迴歸模型探討壽險業企業形象對其營業績效之影響。實證結果發現(1)壽險公司企業形象對公司業務、財務和整體營業績效有正面影響。(2)企業形象對壽險公司業務面績效的影響較大。(3)前一期企業形象對壽險公司業務面經營績效的影響較大。
本研究之分析結果，不僅可了解各壽險公司間之相對競爭力，更可提供壽險公司未來應優先從事改善活動之決策資訊，以達到提昇經營績效，並進而建立良好企業形象之經營目標。

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14. 鍾素霞（2005），「臺灣壽險公司經營績效之研究－金控架構與獨立公司之比較」，私立中原大學企業管理研究所碩士論文。
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