海上貨物保險是國際經貿活動得以發展的重要基礎，由於目前國際社會在相關領域仍未能建構一個普遍適用的國際公約，因而在實務上係以保險單條款所構成的保險契約內容，來作為海上貨物運送規範與保障的主要依據。在這方面，一九八二年的英國協會貨物保險條款固然為國際海運保險實務界的主要憑藉，但美國海上保險人協會於二○○四年推出新的「協會貨物保險條款」，不僅大幅度地改革條款內容，而較之英國條款，對當前多樣化的國際經貿型態亦能提供許多更為適切的規範。本文旨在介紹與分析二○○四年美國協會貨物保險條款的內容及特色，分就「全險」（All Risks）、「單獨海損險」（With Average, WA）、「單獨海損不賠險－美國條件」（Free of Particular Average－American Conditions, FPAAC）與「單獨海損不賠險－英國條件」（Free of Particular Average－English Conditions, FPAEC）四套基本條款加以分析，嘗試以此作為我國海上保險界與國際貿易商於締結海上貨物保險契約時，得以就自身需要從事比較利益的選擇參考。

Marine cargo insurance is critical to the development of international trade. Since there isnt a convention of marine insurance that has ever been agreed upon by the international community, loss prevention in marine adventure is in practice based on individual policies signed by marine insurance companies and trading companies. The 1982 British Institute Cargo Clauses has always been the main guideline on marine cargo insurance. Nevertheless, the 2004 Cargo Clauses written by the American Institute of Marine Underwriters modified to a large extent the content of the aforementioned British Institute Cargo Clauses. This paper analyzes the 2004 American Institute Cargo Clauses to highlight its special features. It focuses on four sets of basic clauses: (1) All Risks, (2) With Average, WA, (3) Free of Particular Average－American Conditions, FPAAC, and (4) Free of Particular Average－English Conditions, FPAEC. This study aims to provide a useful reference for Taiwan’s marine insurance industry and trading companies when concluding their contracts.