「共同海損」為傳統海事法的一個重要部分，是目前國際社會所廣為接受的實務慣例，不論海上航行的當事人有沒有投保海上保險，當遭遇危及共同安全的事故時，都必須共同分擔損失之制度。在海上貨物保險中，保險人承保共同海損犧牲以及分擔共同海損的賠償責任。本文以1906年英國海上保險法為研究基礎，探討保險人對共同海損的賠償責任，對現行的1982年英國協會貨物保險條款，以及最新的2009年版英國協會貨物保險條款，探討分析賠償責任的異同。

"General average" is an important part of traditional maritime laws and a commonly accepted international maritime practice. All of the interested parties involved in maritime general average incidences share the loss no matter if the subjects are insured. In marine cargo policy, underwriters have the liability for general average sacrifice and average clause. This study discusses underwriter's liability of general average incidences based on the British regulations of the Marine Insurance Act, 1906. Also, the differences in general average covered by the Institute Cargo Clauses, 1982 and by the Institute Cargo Clauses, 2009 are discussed.