A Study on Policyholds Dividend and Life Insurance Premium Cost Evaluation

[[abstract]]根據財政部規定，自九十三年元月起，壽險公司所銷售的傳統壽險保單將只分為「分紅保單」與「不分紅保單」兩種類型。過去國內壽險公司所銷售的傳統壽險保單只有「強制分紅保單」，而當市場利率走低，壽險公司無法獲得預期報酬率時，強制分紅保單將導致利差損，影響壽險公司營運與經營，且因應紅利分配自由化的潮流，故有分紅保單與不分紅保單的推出。 本研究主要以傳統壽險商品為研究範疇。而不論是目前市場上銷售的分紅保單與不分紅保單，乃至於目前市場已停止銷售但有效契約量最大的強制分紅保單，其最大的差異在於保單紅利發放之有無及發放方式的不同，因此本研究就保單紅利的意義、利源及發放的方式做探討，特別是有關保單紅利發放的法令規定與實務做進一步歸納分析，以期提供大眾對保單紅利的了解。 至於保單購買成本評價分析部分，保單成本評價方法的主要目的是提供消費者在面對不同公司的保單時，在考量保險公司的形象、業務員的專業及服務品質之餘，能提供一理性、客觀的分析，做為購買決策的參考。不同的成本評價方法考慮的要素及假設各有不同，因此各有其適用範圍。故本研究希望介紹幾種簡易常用的保單成本評價方法，包括傳統淨成本法、利息調整淨成本法、淨支付成本指數法及淨現值法，並以市場實際的保單狀況來說明如何透過這些方法來做保單的選擇參考。 最後，最重要的注意事項是沒有一種評價方法能夠在成本評價公式中，提供完整全面性的評價及有關於保險公司的服務品質的評價。[[abstract]]According to the Ministry of Finance regulations, since January 2004 the domestic life insurance company sells the traditional life insurance policy will only be divided into" participating life insurance policy" and "non-participating life insurance policy ". In the past, the life insurance company only sold the traditional life insurance policy is traditional participating life insurance policy. And when the market interest rate gets lower, the life insurance company can't get the expected reward rate. The traditional participating life insurance policy will cause the loss from investment earnings and influence the life insurance company operation and conduct. For responding the current of the insurance policy dividend allocation liberally, thus were carried out participating and non-participating policy. The main research range of this study is the traditional life insurance merchandise, not only the participating life insurance policy and the non-participating life insurance policy that currently to sold on the market, but also the biggest and effectively of contractual quantity insurance policy " traditional participating life insurance policy " of the market that has already stopped the sale in current. Its biggest discrepancy lies in the policyholds dividends to issue or not and the mode of issues. So the meaning research of this study is to study the meanings and benefit source of the policyholds dividends and the mode that issue, especially the ordinance that concerning the policyholds dividends issues rules to do with actual situation to make further analysis, to provide the understanding of population with the policyholds dividends. Consumers are used to consider the profession of the appearance, salesman and service quality of life insurance policy company when they contact insurance policies of different companies. The life insurance premium cost evaluation can provide rational, objective analysis, be used as the reference of purchasing decision. Each life insurance evaluation method considers and supposes have the dissimilarity, so have different apply ranges. The purpose of this research is to introduce a few simple and common evaluation methods, including traditional net cost method,interest-adjusted net cost method,net payment cost index method and net present value method,with reality life insurance policy condition of market to explain how to choose life insurance policies by these methods. Finally,it is very important to note that no method is capable of factoring into the cost formula the quality and integrity of the insurer