隨著消費者意識形態之改變，對於生活周遭之人事物，可能造成本人或第三人體傷或財損之意外事故，縱使非為蓄意之行為，都有可能面臨受害人之求償，在需求創造供給環境之下，各種責任險保單便相繼出現。責任保險所涉及之範圍極為廣泛，不論商品或是專門職業都需要責任保險，在保險成熟度較高之歐美保險市場，責任險之市場更為龐大，故責任保險可謂為臺灣產險市場之新藍海。 責任保險大多會有長尾責任，長尾責任對保險經營會產生嚴重之影響，基此，針對長尾險種，應依實際情況來釐訂適當之保險費率，藉以降低保險人因承擔長尾責任所面臨可能導致之潛在損失。尤其正值費率自由化時代，勢必需要更多統計數據資料與分析工具來釐訂長尾保險費率。基此，本研究將先建構長尾保險費率釐訂之基本理念，分析費率之實質考量因素，探究長尾業務之費率變動情形。接著探討責任保險與長尾責任之關係，及長尾責任對於財產保險經營所造成之財務影響。再者，參考國外保險先進國家長尾保險費率釐訂方法，針對長尾保險進行費率計算模擬流程，提供保險人釐訂長尾保險費率之參酌。最後，提出長尾保險費率釐訂之重要結論，並研擬相關建議事項，供請保險業者與主管監理單位之參考。 With the change in consumer ideology, any accident could cause injury or financial loss to oneself or third body around our life, it may facing the victim''s claims even it’s not intentional acts. Therefore various liability insurance policy arise. Not only products but also specialized professional need liability insurance, it’s involving a wide range. Compare with the mature markets, liability insurance is blue ocean to Taiwan property insurance market. Liability insurance often have the problem with the longtail liability, it’s also have a serious impact to insurance company operate. Therefore, according to the actual situation to estimate appropriate premium rate for longtail business in order to reduce the potential losses to insurer. When insurance premium rate deregulate, it’s need risk statistical and other analysis tools to estimate appropriate premium rate. At first, the study built the basic concept of longtail liability rate-making, analyzes the substance of rate-making, explore the changes in the rate of longtail business. Second, investigate the relationship between liability insurance and longtail liability, and inspect the financial impact to property insurance operate which caused by longtail liability. Third, reference the longtail liability rate-making methods from other insurance advanced countries, simulated longtail liability rate-making provide insurers when they determine premium rates of longtail liability.The study ends in conclusions and suggestions to put a new view on insurance industry and government for longtail liability rate-making in the future.
