責任險保單採「事故發生基礎」與「索賠基礎」之比較研究

　　傳統上，責任保險均採「事故發生基礎」承保之。其長尾問題是最大弊病。隨後，有改以「索賠基礎」保單承保之。就保險人而言，雖免除了「尾大不掉」之困擾，卻面臨應否承受保單簽發前的責任事故的另一問題！此外「事故發生基礎」責任保單與「索賠基礎」責任保單之間，每每造成承保重疊或出現保障間隙的問題，因此，無論就被保險人之藉由責任保單移轉危險以尋求適切保障來看，或就保險人之承擔理賠責任的經營管理安全而言，對「事故發生基礎」與「索賠基礎」責任保單之承保範圍，內容與條款，皆應有所深入瞭解與應用，而免上述問題的發生。本文即針對上述問題，對「事故發生基礎」保單與「索賠基礎」保單做一比較分析。

關鍵字：責任保險、長尾、事故發生基礎、索賠基礎
Comparative Study of Occurrence Basis and Claims-Made Basis in Liability Insurance
Abstract
Traditionally, liability insurance is written on an occurrence basis, which brings to the insurer a big problem-a long-tail liability. Recently, a claims-made basis has also been used. A claims-made basis, which does not have long tails, may be the better policy, but it also introduces new problems. In addition, changing from one basis to another creates coverage gaps or overlaps. Therefore, it is important for both the insurer and the insured to understand the differences between occurrence basis and claims-made basis in liability insurance policy.

Keywords: liability insurance, long tail, occurrence basis, claims-made basis