保險商品採脫退率假設為定價基礎─財產權觀點 The Lapse Rate Assumption in Insurance Pricing:A View of Property Rights

摘要
　　本文將從財產權觀點，探討採脫退率定價方式對公司權利與消費者權益造成的影響。長年期健康險在現今採用脫退率假設做為保險費定價的條件，使得保險消費者在購買商品之後，若沒有持續繳交保險費，將導致消費者蒙受財產損失也失去了保險保障。依新制度經濟學財產權的觀點，保險準備金是負債項目，法令上保險公司對準備金僅有管理與運用的權利，但處分權利乃是所有權人的權利，然而保險公司卻經由精算的定價採用脫退率的假設，間接對準備金行使了處分權。
關鍵詞：財產權、脫退率、保險、消費者權益
Abstract
　　This article examines the impact of lapse rate assumption in pricing on both the rights of companies and consumers by taking a view from property rights. The premiums of health insurance policies are usually calculated in considering lapse rate assumption in insurance industry. Once consumers lapse in premium payment obligation, not only they will suffer from property loss but also their insurance protection will be rendered invalid. Based on the perspective of property rights drawn from new institutional economics, insurance companies are only entitled to management of and investment in reserved fund by legal definition. The reserved fund is a liability of the insurance companies owned primarily by the policyholders. However, the dispositional right is an ownership right of the owner, by so doing the insurance companies may take advantage of lapse rate assumption in pricing health insurance products so that they are indirectly exercising the right of disposition against reserved fund.
Keywords: property rights, lapse rate, insurance, consumer rights