本文全文共分六章，茲將各章之內容簡述如下: 第一章 緒論 本章主要論述本文研究之動機、研究方法以及略述各章之要點。章內就本文主要討論之點先予以顯明。 第二章 雇主責任之分析 本章主要乃就我國現行法制下雇主對其受僱人因職業災害所生之法律上責任為分析。而雇主責任基礎，除了民事上損害賠償責任外，尚有因職業災害補償制度所生之雇主補償責任。就民事上損害賠償責任而言，目前除了民法上侵權行為及債務不履行所生損害賠償責任外，尚有基於海商法所生雇主補償責任。而職業災害補償制度，我國現採雇主直接職業災害補償責任與社會保險雙軌併行制度，就雇主直接職業災害補償責任觀之，目前規定於我國勞動基準法、工廠法等勞工法規，基於保護勞工之立場，均採無過失責任，只強調客觀上是否有職業災害之發生，而不須討論雇主是否可歸責; 而勞工保險之職業災害給付，則將雇主責任社會保險化，以保險給付取代部分雇主職業災害補償責任。而因同一職業災害發生，使民事上雇主損害賠償責任與職業災害補償制度下所生雇主責任可能產生競合關係，應如何為處理，是否涉及受僱人雙重利得，均為本章所討論之重點。 第三章 雇主職業災害責任之風險管理 本章乃就雇主於面臨眾多職業災害責任所帶來風險之情況下因應之道。首先，先對因雇主責任所可能發生之風險種類為一概述。為了將此風險帶來損失程度降到最低，因此風險管理在現代企業中極為重要。因應雇主責任而所為風險管理，應就兩方向為之，一為降低職業災害發生率，此乃屬事前之預防工作，應由作好工作場所安全管理來著手; 另一則是保險之應用，此乃於事故發生後將損失程度降到最低之補救工作，目前我國之勞工保險、傷害保險、及雇主責任保險皆有移轉雇主責任風險之功能，並以此引導出雇主責任保險之重要性。 第四章 雇主責任保險之分析 本章乃就因應雇主所面臨之各種雇主責任，而分析理想中雇主責任保險應具有之內涵。先就雇主責任保險之基本架構，如保險契約當事人及關係人定義、保險事故及保險利益之內容為概述。於討論雇主責任保險之承保範圍時，因為職業災害中涉及職業病，但因職業病之特殊性，與意外事故之性質相差甚遠，故是否納為承保範圍中，有待討論。而事故發生後之理賠，則雇主民事損害賠償責任與職業災害補償責任之目的不同，前者主要在損害補償，後者則為保障勞工之生活，故責任額度之計算而有不同，且保險人是否承擔防禦費用，亦因雇主責任類型不同而生不同結果。且若雇主有重複投保雇主責任保險，是否涉及複保險之問題，且各保險人間因如何分攤，亦為本章討論之重點。 第五章 雇主責任保險與其他保險之競合 本章就雇主責任保險與勞工保險、團體傷害保險、及其他責任保險之間競合關係為論述。當職業災害發生時，勞工保險與雇主責任保險之保險人均生保險給付義務，欲解決此一問題，應先就受僱人之勞保給付受領權與其對雇主之請求權所生請求權競合關係為分析，若兩者間可雙重受領，則勞工保險給付與雇主責任保險間不生抵充問題，反之則否。而團體傷害保險，於保險法理上與責任保險不同，但因為我國內政部相關解釋函，肯定團體傷害保險給付得抵充雇主勞動基準法職業災害補償責任，因此，團體傷害保險與雇主責任保險間亦涉及競合關係，而應如何處理，仍有待討論。甚於雇主責任保險與其他責任保險間，則構成最典型之保險競合關係，各保險人基於損害填補原則，如何計算理賠分攤額，涉及眾多學說，亦為本章論述重點之一。 第六章 我國雇主責任保險之現制分析 本章乃就我國現行雇主意外責任保險市場概況為概述，並就其承保範圍過於狹窄，無法切合雇主真正需求所生種種缺失為分析，並參酌各家學說及外國相關保單，提出改進建議之道。 第七章 結論與建議 最後，就雇主所承擔之各種職業災害責任為一結合，並提出修法上之建議。且對於我國現行之雇主意外責任保險，針對目前之缺失，提出建議改進之道。

隨著近年醫療糾紛日益增加，民刑事訴訟程序冗長，醫病雙方長時間煎熬，醫病關係日益惡化，導致防禦性醫療盛行。本研究從醫療責任切入，討論醫療爭議及現行處理途徑與方式，現行醫療責任保險之發展，簡介外國醫療責任保險概況。探討我國實施強制醫療責任保險之可能性。 本研究試圖以多階層醫療風險處理模式，以達有效處理醫療糾紛事件之目的。該模式將建立強制醫療責任保險以提供基本補償及簡化賠償機制，推動醫療機構責任保險以行政手段加強民眾保障，限定賠償金額避免高風險急重症專科無人從事，提倡醫師專業責任保險分散風險，引進醫事審議仲裁機制縮短醫療糾紛審查及賠償程序。 期以多面向分層處理醫療糾紛及其賠償問題，建構安全的醫療制度，避免防衛性醫療的盛行及司法資源的浪費。 / With the growing number of medical malpractice cases and the lengthy process of both civil and criminal litigation procedures in recent years, the torture has been agonizing and worsening the relationship between physicians and patients. The very situation results in the prevalence of defensive medical treatment. This research deals with the problem from the viewpoint of medical liability, discusses the current methods of handling medical disputes and explores the development of current medical liability insurance. An overview of the situation in other countries is presented to investigate the possibility of implementing mandatory medical liability insurance in Taiwan. This research attempts to establish a multi-level mode to effectively resolve medical risks. This mode will contribute to a lot of functions including enforcing mandatory medical liability insurance, supporting a fundamental compensation and simplifying the process of damages claiming. Furthermore, the mode will also serve to promote the medical liability insurance of medical institutions and in turn enhance the protection for the common public with administrative measures. In addition, the mode intends to restrict the upper limit of damages in order to remedy the serious phenomenon that no doctors are willing to practice in the high-risk medical departments, which is expected to distribute the medical risk of all the doctors. It will also introduce a medical arbitration mechanism to shorten and accelerate the procedure of medical reviewing and damages claiming in handling medical malpractice cases. We hope, with the establishment of such a multi-level mode, a sound and wholesome medical system can be constructed and the overflowing defensive medical treatment and waste of judicial resources can be avoided.

此論文包含三大部分。第一部分探討董監事暨重要職員責任保險(D&O保險)的需求因素與公司治理等企業特徵間的關係，配合2003-2007年台灣上市上櫃公司的資料，研究影響公司是否購買D&O保險、保險限額與保險費的決策因素。實證結果證明，大型公司較需要D&O保險保障，且公司的董監事與利害關係人間存在代理成本問題。本文亦發現董監事獨立性等公司治理因素，對D&O保險購買行為有顯著影響，再則，公司的成長性及經理人風險趨避態度，都會影響保險限額的決定。本文結論進一步顯示訴訟風險對保險限額的決定有正向顯著的影響，而財務風險對D&O保險需求亦有若干影響力。第二及第三部分則進一步探討董監事暨重要職員責任保險對公司的行為或策略是否有影響。實證結果顯示D&O保險確實會影響公司風險承擔策略及公司財報方法的穩健性。 / This thesis is comprised of three essays on directors’ and officers’ (D&O) liability insurance, one interesting but little explored research area. Based on an unbalanced panel data set of public Taiwanese corporations in years 2003-2007, the first essay investigates the relationship between directors’ and officers’ (D&O) insurance demand and firm characteristics, especially corporate governance. The results suggest that large firms are more likely to purchase D&O insurance, and that there exists agency cost between directors/officers and stakeholders. The findings indicate that corporate governance, such as board independence, has an important impact on D&O insurance demand. Besides, the results show that growth opportunity or managerial risk aversion can affect the D&O insurance coverage amount. The litigation risk also has a positive and significant impact on the D&O insurance amount, and bankruptcy risk weakly influences the D&O insurance demand. In the second essay, I provide evidence regarding corporate business strategy by investigating the relation between directors’ and officers’ (D&O) insurance and risk taking behavior. This essay tries to test (a) whether firms are more active to adopt risk-taking strategies when their directors and top managers are covered by D&O insurance coverage; (b) whether the quality of corporate governance has influence on firm’s risk-taking behavior; and (c) whether insurers can distinguish D&O insurance purchases decision driven by managerial risk-taking behavior and charge adequate premium rate for such behavior. The empirical evidence suggests that D&O insurance coverage has a positive impact on firm risk-taking behavior. In addition, the results indicate that board composition may remarkably influence corporate risk-taking behavior. The preliminary findings also show that insurers can assess the induced risk-taking behavior ex ante and charge adequate premiums rate accordingly. In the third essay, I investigate whether the legal liability coverage result in the propensity of less conservatism and aggressive managerial behavior/strategy. More specifically, this study tests managerial opportunism behavior by examining whether the purchase of D&O insurance coverage is associated with more aggressive financial reporting strategy (i.e., less accounting conservatism). The empirical evidence suggests that D&O liability insurance purchase decision is positively associated with accounting conservatism. That is, firms with insurance coverage tend to recognize bad news in a timely manner, i.e. more earning conservatism. However, there is no significant relation between accounting conservatism and D&O insurance amount. In addition, the evidence shows that firms with strong board structure recognize good news faster than those with weak governance structure.

隨著現代企業規模逐漸擴大，內部結構分工複雜，為了控制經營與所有分離所產生之代理問題，公司經營者被賦予越來越繁多的法律義務，一旦不慎違反，可能招致沈重的法律責任，而使其個人財產暴露於賠償責任損失風險之下。承擔公司營運職責之經營者，一般負有忠實義務及注意義務，其執行職務行為必須遵守法令、公司章程以及股東會決議，若有違反，受到求償的來源則可能包括公司股東、投資人、受僱人，乃至於消費者及行政監理機關。移轉公司經營者法律責任風險之機制，目前以公司補償制度及董監事及重要職員（D&O）責任保險為主，兩者架構雖有差異，但均為保障公司經營者之個人財產而設，具有互補輔助的功能。我國目前並未採用公司補償制度，然而D&O責任保險近年來已快速發展，本文就其於我國之適用情況進行探討，並分別對於公司經營者、保險業者以及政府主管機關提出建議，作為將來持續推動公司治理措施與公司經營者法律責任風險管理架構之參考。

本研究以整體性的方式來分析目前國內在董監事及重要職員責任保險的市場發展情況。分別就目前的環境與法令制度、董監事及重要職員責任保險之供給情形、以及董監事及重要職員責任保險之需求等三方面，做進一步的分析探討。透過整合性的分析可以瞭解國內企業對於董監事及重要職員責任保險的真正需求，同時將分析的結果提供作為參考的依據。 本文首先歸納摘要環境與法令制度，其次針對董監事及重要職員責任保險之供給面進行實際訪談；而在董監事及重要職員責任保險需求方面，則建立三項實證分析模型。模型一是以購買D&O保險之保險金額為依變數與自變數之間的關係;模型二是以購買D&O保險之保險費為依變數與自變數之間的關係，來探討董監事及重要職員責任保險之需求情形。模型三是以D&O保險之保險費除以保險金額，即保險費率為依變數與自變數間的關係。自變數方面則分成三大類，分別為公司特色、代理問題、以及財務結構等三項進行迴歸分析。 結果顯示國內D&O保險需求的最主要影響因素為股東總數與內部董事持股數兩項顯著變數。在保險費率釐訂方面，影響費率的主要因素為資本額(Capital)與董監事報酬(D&O payments)兩項變數。透過實證分析結果可知董監事及重要職員責任保險除了供給與需求兩方面外，也必須有環境因素與法令規定等因素的考量，彼此間環環相扣下，才能詳盡地瞭解國內董監事及重要職員責任保險。

保險代位之本質，可說是整個保險代位體系之核心所在。本文乃以保險代位之本質—亦即求償模式為重心，對於保險代位之相關問題，依序加以討論。本文首先自保險代位存在之法理、以及學說上對其之批評加以分析、並提出回應。在保險代位之求償模式方面，我國傳統以來循大陸法系之傳統，採取法定債權移轉理論，而與英美法有所不同；英美法之架構近年來漸受學說之重視，甚至對其有所爭議，故實有釐清之必要。本文乃對英美保險代位之本質、架構加以探索，並對其與擬制信託之融合詳加分析，以求釐清其法律關係。除了英美以外，本文亦對其他主要國家之立法例詳加分析，並歸納為大陸法系與英美法系兩大系統。而中國大陸與台灣均屬於繼受法之地位，關於保險代位求償模式、名義等，亦可見受不同立法例所影響之軌跡；其許多條款與學說見解亦有疑義，值得我國引以為戒。於分析英美法與各國立法例，並審酌我國之背景後，本文乃嘗試對我國提出「保險代位求償模式相對論」—即原則上仍採取法定債權移轉理論，但在保險人與被保險人有特定具體之特約時，則可約定採取英美法之模式、或是自行約定其他求償模式。 另外，關於不足額保險、而應負責之第三人資力不足時，保險人與被保險人之間受償順序之問題，本文將由傳統的法釋義學方法出發，藉由對立法例、實務與學說見解的分析，以重新思考相關的法理基礎。本文也將使用法律經濟分析的方法，以經濟模型重新考量代位求償過程中可能的因素，重新驗證被保險人優先受償模式對於被保險人的效用。就結論而言，在損失填補原則的架構下，被保險人優先受償模式仍應為最適的解決方案。但此原則應有以法規或嚴格意定予以排除、修正之空間。在判斷順序上，可依三階段判斷：先檢視法規有無特別規定，再檢視當事人間是否有特別約定，若均無再適用被保險人優先受償模式以分配之。 對於特別保險—如全民健康保險法、勞工保險條例、強制汽車責任保險法等中之代位體系，本文亦加以分析，並同樣認為於適當之類型中，本文之保險代位模式求償相對論亦應可加以適用。在再保險與保險代位之適用問題上，本文肯認保險人對第三人之求償無庸扣除再保險之給付。而對於再保險是否、如何適用於保險代位，本文則認為可以三階段判斷之：首先，就再保險之類型為判斷；再判斷原保險人是否欲向第三人求償；如再保險之類型適合、又原保險人不欲向第三人求償時，則應允許再保險人向第三求償。最後，總結全文提出結論；並分三階段對於我國法提出相關建議，以供未來進一步之參酌。 / The nature of subrogation can be regarded as the core of the subrogation system. This research put stress on the nature of subrogation which was the subrogation. Regarding the related problems of subrogation, they will be discussed orderly. The article firstly starts to analyze from the existence of subrogation and the criticism for the theory to provide the responses. In the aspect of the way how subrogation operates, our country traditionally follows the Continental Law System to adopt the “legal assignment theory” which is different the Anglo-American Law System. The structure of Anglo-American Law System is stressed by the theory and is very controversial. Consequently, it is necessary to figure out the truth. This research is aimed at exploring the nature and structure of common law subrogation theory and analyzes other integration of the constructive trust to figure out the law relationship. Except for Anglo-American countries, this research also analyzes the lawmaking of other countries and induces the two main systems which are Continental Law System and Anglo-American Law System. Mainland China and Taiwan belong to the status of Succession Law. Regarding the subrogation and nominal, it can be seen that the orbit is affected by different ways of lawmaking. Understandings of many clauses and theories are still uncertain. Our country should learn a lesson from it. With analyzing the ways of lawmaking of common law and each country, and considering the background of our country, the research attempts to address the “relativity theory of insurance subrogation” to our country. In principle, it still adopts legal assignment theory. However, when the insurer and insured have specific agreement, they can negotiate to adopt the Anglo-American model or make other subrogation model by themselves. Other problems can arise with regard to payment priority between the insurer and the insured, particularly in cases of underinsurance and when the responsible third party has insufficient funds to make up the difference. The present study takes the traditional rechtsdogmatik approach as its starting point, analyzing legislative precedents, practical aspects and academic theories to re-examine the underlying legal principles. The paper also makes use of economic analysis of law techniques, employing economic models to reconsider the factors that may be involved in the subrogation process, and re-examining the efficacy of the insured-whole doctrine from the point of view of the insured. The main conclusions reached are that, within the framework created by the principle of indemnity, the insured-whole doctrine is still the optimal solution; however, there may be situations in which the insured-whole doctrine must be rejected or modified in light of legal or regulatory requirements or strict interpretation. Determination can be made in three stages. Firstly, the relevant laws and regulations should be examined to determine whether any special provisions apply. Then, an examination should be made to determine whether any special agreements exist between the parties concerned. If no special legal or regulatory provisions apply and no special agreements exist, then the insured-whole doctrine can be applied. For the subrogation systems in special insurances—for examples, the National Health Insurance, Labor Insurance, and Compulsory Automobile Liability Insurance, the research also analyzes them and considers that in the proper type, the relativity theory of insurance subrogation can be adopted. About the problems about reinsurance and subrogation, this research admits that insurer asks for subrogation for the third party not need to deduct from settlement of reinsurance. For reinsurer and how to apply to the subrogation, the research considers that it can be judged from three stages. If the type of reinsurance is suitable and the original insurer does not want to claim against the third party, it should be allowed that the reinsurer can claim against the third party directly. Finally, the research makes the conclusion and provides related suggestions to the law of our country to be viewed as the future reference.

全民健康保險法自民國83年8月9日公告並自民國84年3月1日施行，此一社會保險制度迄今已成為我國醫療保健系統重要支幹，然而，醫療費用每年約上漲8~10%，致使民國87年3月開始，財務已有入不敷出的情形，因此中央健康保險局（保險人）有一連串開源節流的政策 民國94年2月25日全民健康保險監理委員會第117次會議，委員發言多傾向支持擴大代位求償範圍。此外，全民健保公民共識會議之與會人員，一致認為保險事故如果係可明確歸責於第三人之事由所導致，全民健保之保險人於給付後，應該向第三人代位求償，以符公平正義原則，立法院爰於民國94年5月18日修正全民健康保險法第82條，增訂公共安全事故及重大之交通事故、公害或食品中毒事件為代位求償範圍，修正後條文為：「保險對象因發生保險事故，而對第三人有損害賠償請求權者，本保險之保險人於提供保險給付後，得依下列規定，代位行使損害賠償請求權： 一、汽車交通事故：向強制汽車責任保險保險人請求。 二、公共安全事故：向第三人依法規應強制投保之責任保險保險人請求。 三、其他重大之交通事故、公害或食品中毒事件：第三人已投保責任保險 者，向其保險人請求；未投保者，向第三人請求。 前項第三款所定重大交通事故、公害及食品中毒事件之求償範圍、方式及 程序等事項之辦法，由主管機關定之。」 修法之後，雖然擴大了健保局代位求償範圍，但限制仍多，且此次修法亦未明確釐清健保局在其他領域是否亦有代位求償權 本文首先敘述我國自民國84年正式實施全民健康保險時，尚有盈餘，然而自民國87年起首見保險支出超過保險收入，至民國96年時差額更高達新台幣136億元，除了繼續開發新財源與減少支出外，有無可能利用現有的制度切實實施，消除多數國民有「中央健康保險局將全國人民當成提款機的看法」，以及使實現加害者負其責任之公平正義，故本文針對於全民健康保險法第82條第1項第2款中中央健康保險局對公共安全事故強制投保之責任保險保險人代位權之相關問題加以探討，希望對於日益惡化瀕於破產邊緣之財務有所助益，接者大略簡介我國社會保險制度的演進，包括勞工保險、公務人員保險及其相關保險、退休公務人員保險、公務人員眷屬疾病保險、退休公務人員疾病保險、退休公務人員配偶疾病保險、私立學校教職員保險及其相關保險、農民健康保險與全民健康保險之演進與概況，之後於第三章再藉由歐、美等主要國家保險理論探討保險代位求償權之理論基礎以及人身保險適用代位求償權之理由，復接者討論保險代位求償權之性質、民法上行使代位權之限制、保險法上保險人代位權之性質與全民健康保險保險人之代位求償權；於第四章則討論目前我國中央與地方法規中有哪些場所或行業係屬須強制投保公共意外責任保險以及公共安全事故中全民健康保險保險人代位求償權之構成要件；於第五章則討論全民健康保險保險人可代位求償之金額尚須受到中央健康保險局實際所支出之醫療給付與強制責任保險之保險金額限制；於第六章則討論保險對象對於中央健康保險局代位求償權之保全有協助義務以及節妨礙代位之事由與代位求償權之消滅時效；第七章則是探討中央健康保險局行使代位求償權應注意事項；最後於第八章則是結論與建議。