台灣在西元2025年必須接軌IFRS 17，如果實行IFRS 17原則，保險負債折現率需現時估計時，在現在的利率水準下保險公司的財報勢必會受到不小的衝擊，因此開始研究IRFS17對保險負債估計產生的影響刻不容緩。本論文以十年期生死合險、十年期定期壽險、以及終身壽險為例，以SolvencyⅡ之方式建構保險合約負債之現金流以及流動性保險負債折現率，探討IFRS17上路後，保險公司負債衡量之影響。試算後發現，保險公司發行之保險種類、保險合約有效期間、保險合約的收費方式、投資組合之資產以及權重、資產負債匹配程度都會影響符合IFRS 17精神之流動性無風險利率數值，未來保險公司在發行或是販售保險商品時，建議可以發行較短有效契約之保險合約，以確保保險公司資產負債管理之品質。;Insurance companies of Taiwan must implement IFRS 17 principle in 2025. If IFRS 17 principle is implemented, there will be a strong influence on the financial report of insurance company. This paper uses the ten-year endowment insurance, ten-year term insurance, and whole life insurance as examples, and uses the solvency II method to establish the cash flow of insurance contract and the liquidity discount rate of insurance debt in order to find the impact on evaluation of debt. After the trial calculation, it was found that five sections can affect the liquid risk-free interest rate that meets the requirement of IFRS 17. The type of insurance issued by the insurance company, the period of the insurance contract, the method of charging the insurance premium, the assets and weight of the investment portfolio, and the level of the match of investment portfolio and the cash flow of insurance contract, all affect the liquid risk-free interest rate. When selling insurance products, it is recommended that insurance contracts with valid contracts can be issued to ensure the quality of insurance companies′ asset and liability management.
