本文主要係為探討我國軍人保險制度之改革，並以2013年期間在政府規劃提出「年金制度改革」之政策後，法規主管機關國防部全面檢視現行軍人保險財務體制等層面，所提出「軍人保險條例」部分條文修正案之各項規範内涵、核心事務及相關影響層面。
本文除廣泛蒐彙國内現有與軍人保險相關之各類文件及資訊外，另亦整理當前政府為推行改革策進，由行政院、立法院及考試院等所轄部會、機關，提出之研究資料及研究計晝案等，俾使本文能先就軍人保險制度及立法沿革、整體法制運作等現況提出分析後，再進一步針對2013年5月31日甫經立法院完成三讀立法程序之「軍人保險條例」修正案，作深入的探討。

The purpose of this study is to scrutinize the ROC military personnel insurance system reform. When the "Annual Pension System Reform" policy has been approved by the government in 2013, the Ministry of National Defense (MND) has also put forward the idea of "Amendment of Military Personnel Insurance Article" after thoroughly reviewing the current financial status of military insurance system, within which all related regulations, core issues, and derivative dimensions are also discussed.
Other than collecting a wide variety of domestic documents and information related to military personnel insurance, this study also reviews current propaganda, working papers, and research projects issued from Executive Yuan, Legislative Yuan, Examination Yuan, and other administrative departments. Therefore, based on providing a sound analysis of the enacting process of military insurance system, the legislation reform, and how it operates, we shall take the "Amendment of Military Personnel Insurance Article" which was enacted by Legislative Yuan on May 13th, 2013, as an example to do further discussion.