台灣實施稻作保險之研究

Abstract

本研究目的在提出台灣實施稻作保險的可行架構，並試算稻作保險費率，以提供我國農政單位施政的參考。其所得之結論如下： 一、我國若實施稻作保險取代保價收購和農業天然災害救助政策，不但可減輕政府財政負擔而且可提供農民在產量或收入減少時的保障。 二 若依據日本一筆單位投保方式 依照受害比例各別計算每公頃保險費，並考慮政府補助保費情況如下所示： (一)選擇受害比例達30%時開始支付保險金，則補償基準收穫量之70%之情況，則保險費額度為82,239元，每年每公頃保險費為1,752元。假設在一期作時政府補助保費4成，則補助保費為701元。假設在二期作時政府補助保費6成，則補助保費為1,051元。 (二)選擇受害比例達40%時開始支付保險金，則補償基準收穫量之60%之情況，則保險費額度為70,491元，每年每公頃保險費為1,501元。假設在一期作政府時補助保費4成，則補助保費為600元。假設在二期作時政府補助保費6成，則政府補助保費為901元。 (三)選擇受害比例達50%時開始支付保險金，則補償基準收穫量之50%之情況，則保險費額度=58,742元，每年每公頃保險費為 1,251元。假設在一期作時政府補助保費4成，則政府補助保費為500元。假設在二期作時政府補助保費6成，則政府補助保費為751元。 三、需政府介入的可行作法 (一)稻作保險制度設計上需要有中央政府的組織規劃和支持，以及縣市政府的積極參與方為可行。 (二)由政府部分負擔保險費補貼 50%且需符合 WTO 農業協定規範，並可從主要農業縣開始試辦 (三)保險費率試算可依據 20 年稻作被害率訂定 但須考量極端被害率，，並且每 3 年需重新討論與調整。 (四)可媒合金融機構或保險公司辦理稻作保險或者由農會辦理特許的農作保險業務。 (五)基於損失共攤及政府提供保費補助的原則應採全面強制保險為佳。本研究提出的政策性建議如下： 一、稻作保險之承保範圍建議應以氣候和病蟲害等自然因素之純損危險為限。 二、建議應採定值不足額保險，以長期平均產量之七成為保險額度，採三成小額損失不賠償之承保方式，並以一次承保一年兩期稻作生產之危險，以簡化承保手續，且可避免道德風險及逆選擇。 三、在稻作保險制度設計上由中央政府規劃稻作保險保單和支持部分保險費，並取得縣市政府的積極配合執行。 四、建議政府廢除稻作保價收購與天然災害損失救助政策，並提供稻作產出與災害損失保險費 50~80%補貼，並可從主要農業縣開始試辦後再進行修正。 五、依據過去經驗，我國民間保險機構多不願意參與作物保險，建議由中華民國農會體系辦理特許的作物保險業務。 六、保險費率試算建議根據過去歷年的被害率訂定，並且每 3 年需重新討論與調整。

The purpose of this study is to find out a feasible implementation framework for rice insurance program in Taiwan. The major purposes of this study are as follows: 1. The set up of a rice insurance program to replace current guaranteed rice purchase program and assistance program of agricultural natural disaster in order to lessen the burdens of government and offer guarantees to farmers when production or income is on crisis. 2. Learning from the crop insurance programs implemented in Japan, insurance premium per hectare is calculated respectively according to damage ratio that also takes conditions of the government's premium subsidies into consideration such as followings: (1) The payment of insurance claims will begin by subsidizing 70% of benchmark yields when base output damage ratio reaches 30%, as the premium amount will be NT$82,239 and the annual rate per hectare will be NT$1,752. If the government subsidizes 40% of the rate during the first crop season, rate subsidy will be NT$701. If the government subsidizes 60% of the rate during the second crop season, the rate subsidy will be NT$1,051. (2) The payment of insurance claims will begin by subsidizing 60% of benchmark yields when base output damage ratio reaches 40%, as the premium amount will be NT$70,491 and the annual rate per hectare will be NT$1,501. If the government subsidizes 40% of the rate during the first crop season, rate subsidy will be NT$600. If the government subsidizes 60% of the rate during the second crop season, the rate subsidy will be NT$901. (3) The payment of insurance claims will begin by subsidizing 50% of benchmark yields when base output damage ratio reaches 50%, as the premium amount will be NT$58,742 and the annual rate per hectare will be NT$1,251. If the government subsidizes 40% of the rate during the first crop season, rate subsidy will be NT$500. If the government subsidizes 60% of the premium during the second crop season, the rate subsidy will be NT$751. 3. Feasible measures the government must involve: (1) The design of rice insurance programs will only be feasible if it is planned under systematic planning and endorsed by the central government and supported by the local governments' active participation. (2) The government co-payment policy is characterized by subsidizing 50% of the rate that shall conform to the rules by the WTO Agreement on Agriculture and the main agricultural counties can begin the pilot program. (3) The calculation of insurance rate can be based on 20-year rate of damage to rice, while consideration should also be given to rate of extreme damage that shall be re-discussed and re-adjusted every three years. (4) Authorities can work with financial institutions or insurance companies to launch crop insurance for rice or with National Farmers' Association by authorizing a chartered crop insurance business. (5) In view of principles of loss sharing and rate subsidy offered by the government, farmers need mandatory insurance. Policy suggestions can be given below: 1. It is suggested that range of coverage for rice insurance is limited to pure risks resulting form natural causes damages such as climate and pest. 2. It is suggested to adopt valuation under insurance according to 70% of the long-term average yield to be the coverage by adopting the underwriting method of giving no compensation for 30% damage of total yields and one-time underwriting on risks for two season crops of rice in a year to simplify underwriting process and can avoid moral hazard and adverse selection. 3. For the design of rice insurance systems, the central government will draw up insurance policy of rice and make a partial payment of the insurance rates associated with active steps taken by local governments are required for effective implementation. 4. The study suggests that government should abolish policies on the guaranteed rice purchase and the assistant program of agricultural natural disaster and offers 50~80% of rice yield and casualty loss premium, and the main agricultural counties in Taiwan can begin the pilot program before being modified. 5. According to past experience, most of non-governmental insurance companies in Taiwan show no willingness to design crop insurance policies, and it is suggested that the National Farmers' Associations in Taiwan to be authorized a chartered insurance business for crops. 6. It is suggested that setting insurance rate calculation should be based on rates of damage over historical years and re-discussion and re-adjustment are necessary every three years.