自負額之運用是保險人在承接業務時，掌控損失頻率與損失幅度的重要方法之一，適當的運用自負額可以穩定保險公司核保利潤營運績效，惟現行自負額仍有許多功能無法完全發揮，甚至造成實務上許多問題，故本文擬研究新型態自負額，以解決實務問題並發揮自負額之功能。 本文選擇以某產險公司實際理賠資料，探討新型態自負額的訂定方式對損失率結果之影響，另以問卷調查方式訪談六家保險公司核保及營業人員對於本文所述目前自負額制度優缺點及新型態自負額可行性之看法，結果顯示在問卷調查中本文所述目前自負額制度現況之優缺點及有關新型態自負額之可行性皆獲訪談者高度認同，在模擬實證上亦能達到對損失率影響不顯著之預期結果。 / Deductible is a key element for insurance companies to control loss frequency and loss severity. Appropriate deductible usage can stabilize underwriting profit for insurance companies. The constraints on present deductible conduct many problems in practice, so this paper proposes new-type deductible research to solve practical problem and develop optimal function of deductible. This article employs actual occurred loss database from one insurance company to study the impact on loss ratios with new-type deductible. Moreover, this paper also conducts qualitative interview survey approach to learn the viewpoints from underwriters and sales of six Taiwan insurance companies with merit and defect of present deductible and new-type deductible usage contained herein. The results show that merit and defect of present deductible and new-type deductible feasible contained herein is highly approved by interviewees. Besides, deductible usage is expected to have insignificant impact in increasing loss ratios through various case study simulations.

決定自留額是保險人承接業務時之主要考量因素，以發揮保險之基本原理原則：危險分散與損失分攤。自留額釐定不當，不僅影響保險人財務結構，甚至波及公司整體核保營運成果而危及清償能力。本文選擇某產險公司實際損失分配資料，探討不同自留比例與再保方式對營運結果之影響，結果顯示在此實際損失分配資料模型下，適度調高自留比例，應可增加核保利潤。本文進一步以相關性分析探討自留配置。 / Retention is a key element for the insurer to determine how much it wishes to retain for its own account for the risks it has written. This point is fundamental to carrying on the business of insurance and akin to the principle upon which insurance is based, namely the spreading of risks and sharing of losses. The risk of incurring a retained loss owning to inadequate retention, which would imperil financial objective even can affect the overall underwriting results and arise insolvency. This paper select data base of occurred loss distribution for the past three years to study the impact of different retained ratio and different type of reinsurance for performance. This paper shows that, the underwriting profit can be expected to increase when the retention increases precisely under the existing loss distribution model . This paper also discuss the related factors in deciding retention by correlation analysis.