公共工程是國家重要施政項目之ㄧ，所提供的服務品質關係著國家經濟發展甚鉅。台灣地處亞熱帶及環太平洋地震帶，颱風、洪水、地震發生頻繁，公共工程的服務品質受天然災害的威脅甚大。近年來天災頻仍，面對天然災害所帶來的經濟損失，有許多國家已經開始透過保險方式，處理已完工公共工程遭受天然災害威脅時的財務風險，以減輕國家財政負擔，進而更合理的分配國家資源。 本研究將透過台灣地區天然災害發生的情形及我國目前在公共工程遭遇天然災害而毀損時的因應方式探討天然災害損失對我國財政的負擔；並介紹國際上主要再保險公司：瑞士再保險公司、慕尼黑再保險公司有關完工土木工程保險的承保範圍、核保方式，與東亞日本、南亞印度兩個國家經營完工土木工程保險的現況。 本研究並整理歸納透過商業保險來進行已完工公共工程的天災風險規劃雖較現行單以國庫承擔損失方式經濟，但可能面臨政府機關態度消極及產險業者承保能量不足兩個關鍵議題。惟以澳洲昆士蘭水患為例，慮及不可知的天災風險，仍建議政府機關能率同商業保險業者共同建立完整的已完工公共工程風險管理機制，攜手降低天災風險發生時可能帶來的傷害。 關鍵字：公共工程、天然災害、完工土木工程保險。 / Public Construction Works are always considered as one of the important national economic developing strategy. In view of Taiwan is located in the region which is highly exposed to natural disasters such as typhoon, flood and earthquake, the quality of the after service related to the Civil Engineering Completed Works is greatly threatened by the natural disasters. In recent years, there were many natural disasters occurred, in order to minimize the economic loss brought by such disasters, many countries have begun to arrange insurance placement for the Civil Engineering Completed Works to share the financial risks. This study introduces the loss circumstances of the public engineering works brought by the natural disaster and the impact of the economic growth in Taiwan. The major international re-insurers: Swiss Re and Munich Re both provide the Civil Engineering Completed Risks (CECR) Insurance to against the loss or damage after the construction work has been completed. This study introduces the difference coverage and underwriting as compared in between Swiss Re Form and Munich Re Form. This study also illustrates the current status in respect of CECR in Japan and India markets. This research induces a more economic method by arranging the Catastrophe Risks Plan through the placement by commercial insurance for the Civil Engineering Completed Works rather than the existing regulations that all these disasters bond by the government. Moreover, it also facing two problems are that the government is too conservative and the negative attitude as well as the in-sufficient capacity of the local insurance industry. For example, the serious flooding occurred in Queensland- Australia, the government should take into consideration how to prevent from the incredible natural disaster risks. We do suggest the government should corporate with local insurance industry to establish an completed risks management for Civil Engineering Completed Works to minimize the loss that brought by the natural disasters which may occur. Key Words: Public Construction Works, Natural Disaster, Civil Engineering Completed Risks Insurance (CECR)