臺灣農業保險危險分散機制之探討

Abstract

由於農業生產的固有風險及巨災損失的普遍性，加上近年來受氣候變遷加劇影響，臺灣近十年平均每年農業之天災損失約126億元，但政府提供現金救助平均補償約31億元，僅占總體災損的四分之一，其間差距就有賴健全農業保險制度加以填補。農業保險係運用大數法則、收支相等原則及危險分散原則之保險原理，集合多數農民共同承擔產業風險，降低農民因風險發生所致損失，以達穩定農民產業收入。因此，農業保險覆蓋率的高低即成為農業保險順利推展之關鍵指標。然而農業保險執行的複雜度及困難度都很高，要推動農業保險，仍需要累積相當經驗，並規劃完善的危險承擔機制，才能因應巨災發生時之經營風險。所以從各國發展的經驗來看，農業保險之推展極需要政府透過立法支持補助農民保險費、建立危險分散機制及提供保險人租稅優惠等措施。 本研究旨在歸納整理國外農業保險制度的發展歷程，及國內現行之二大政策性財產保險施行多年之經驗，同樣依循政策性保險機制下，探討臺灣農業保險制度對於公私合作及危險分散之架構，以達累積危險承擔能量、強化農業保險永續經營之目的。期以研擬具體建議事項，供農林漁牧從業者、保險公司業者及政府，作為政策參考。

Due to the inherent risks of agricultural production and the prevalence of disaster losses, accompanied with the intensified impact of climate change in recent years, Taiwan's average annual agricultural disaster losses in the past decade are about NT$12.6 billion. However, the average compensation provided by the government for cash assistance is about NT$3.1 billion, accounting for only a quarter of the total disaster losses, during which the gap is filled by a sound agricultural insurance system. Agricultural insurance is based on the principle of insurance, including the law of large numbers, the principle of equal income and expenditure, and the principle of risk dispersion. It gathers a large number of farmers to jointly bear industrial risks, that reduces their losses caused by the occurrence of risks, so as to stabilize their industrial income. Therefore, the level of agricultural insurance coverage has become a key indicator for the smooth development of agricultural insurance. However, the implementation of agricultural insurance is highly complicated and difficult. To promote agricultural insurance, we still need to accumulate considerable experience and plan a complete risk-bearing mechanism in order to cope with the operational risks in the event of catastrophes. Accordingly, in terms of development experiences in many countries, the promotion of agricultural insurance is extremely necessary for the support of the government through legislation, such as the measures of subsidizing farmers' insurance premiums, establishing a risk dispersion mechanism, and providing tax concessions for insurers. This research aims to summarize the development history of foreign agricultural insurance systems and years’ experiences of implementing two major domestic Act Property Insurances at present. It also follows the policy insurance mechanism to explore the framework of Taiwan's agricultural insurance system for public-private partnership and risk dispersion, so as to achieve the purpose of accumulating risk-taking energy and strengthening the sustainable operation of agricultural insurance. It is expected to study and formulate specific recommendations for the agricultural industry practitioners, the insurance companies, and the government as a policy-making reference.