Based on the recent efficiency analysis methods around the world, we apply the SFA approach to evaluate the cost efficiency and profit efficiency of 28 insurance companies in China from 1999 to 2004.

• 摘要本文在借鉴世界范围内最新效率研究方法的基础上，运用SFA方法首次对1999-2004年中国28家寿险和非寿险保险机构的成本效率和利润效率进行了评估。