臺灣水稻收入保險之研究

Abstract

我國自2017年擴大推動農業保險，與既有之天然災害救助機制形成雙軌機制，而有資源重疊之疑慮。2022年推出水稻收入保險基本型係我國轉變天然災害救助機制之第一個保險品項，對我國水稻政策（如公糧收購、稻作直接給付、產銷履歷和有機友善農業等）將有重大影響而值得深入探討。本研究蒐整臺灣歷年水稻重要政策，包括稻穀保價收購措施、綠色環境給付計畫、天然災害救助和農業保險制度，探討政策背景及實施後之挑戰，從中找出水稻收入保險實施政策意涵，並透過投保情形、保費面及預算面分析，得出對農民福利、政府收支之影響。 水稻收入保險分為基本型及加強型，基本型為天災救助之轉換，給予農民基本保障，加強型提供不繳交公糧之農民選擇加保，替代稻作直接給付。在投保情形部分，水稻收入保險基本型屬於強制性保險，其投保率為促使我國農業保險整體投保率大幅上升之主要原因，而集團產區營運主體之契作面積，對於加強型投保率具有正向影響。在保費面部分，本研究嘗試利用純保費法分析現行加強型保費，發現加強型保費偏高，惟在考量政府補助保費下，已降低農民負擔。在預算面部分，加計新增支出如保費補助、超額理賠支出，並扣除災害救助及替代稻作直接給付後，結果顯示導入水稻收入保險後有助於減少政府財政狀況。有鑑於此，本研究建議政府未來得比照水稻收入保險，扣合產業政策，逐步擴大辦理農業保險，並透過結合產業政策推動、加強宣導、精進產量調查作業方式等，提高水稻收入保險的覆蓋率。

Since 2017, the government of Taiwan has been actively promoting agricultural insurance, which has coexisted with disaster relief payments. However, there are concerns about the overlapping allocation of resources. The basic type of paddy rice revenue insurance in 2022 was the first insurance product in transition of the disaster relief payments. It was expected to have a significant impact on rice policies in Taiwan. The study aimed to compile the policies related to rice in Taiwan over the years, and investigated their background and challenges encountered during implementation. It conducted analyses on the uptake of insurance, premium aspects, and their impact on farmers' welfare and government finances. Paddy Rice Revenue Insurance had basic and enhanced types. The basic type serves as a conversion from disaster relief payments. The enhanced type offers additional coverage for farmers who are exempt from public grain procurement, replacing decoupling direct payment for paddy field. In terms of insurance uptake, the basic type was a type of compulsory insurance, contributing to an increase in the overall agricultural insurance coverage rate. The contract farming had a positive impact on the uptake rate of the enhanced type. Regarding premium aspects, the study attempted to analyze the premium of the enhanced type using the pure premium method. It was found that the premium was relatively high. In terms of the budget, the results showed that paddy rice revenue insurance contributes to improving the government finances. Therefore, this study suggested the government should gradually expand the agricultural insurance, following the example of paddy rice revenue insurance, and increase coverage by integrating industrial policies, disseminating , and improving yield survey methods.