自古以來，軍人一直是擔任著保家衛國與犧牲奉獻的角色，軍人保險即是屬照顧軍 人及其眷屬權益與福利之一項重要制度。由此特性觀之，軍人保險係屬社會保險之一 種，並以政策性強制投保之方式立法訂之。軍人保險歷經五十餘年之慘澹經營，其間主 管機關秉持積極主動、服務踏實之理念，數次修訂軍人保險條例及其施行細則規定内 容，努力謀取全體國軍之權益與福利，並落實政府舉辦軍人保險之德政，已為該制度奠 定良好之基礎。基於社會保險均有其共通之性質，其所應遵循之原理原則，並不因其承 保對象之不同而有所差別的概念下，本文參酌公敎人員保險法與勞工保險條例等法之之 優點，融入主題研討分析。又軍人保險制度之設計，係以保險原理為依據，保險運作方 式均遵守危險共同體與對價平衡兩大理念，具有商業性質保險之保險相對性原則，故亦 參酌商業性質保險之優點，俾使軍人保險制度保障範圍更加寬廣及更富彈性，使其權利 行使與義務員擔能更趨公平一致。本文擬探討之内容包括：一、軍人保險制度之内涵與 變革；二、軍人保險權益在現行保險制度下所生問題之探討；三、軍人保險基金設置之研議。

Soliders paly a sacrificial and dedicated role for defending our country. For taking care of the life of soliders and their families, insurance for solider is necessary and important. Solider insurance is a kind of social insurance, so all the soliders are required to participate. It has been more than fifty years since solider insurance statute was enacted. For a better operation of solider insurance system, the article refers to the government employees insurance law N labor insurance statute and commercial insurance. And the article makes recommendations about the operation of solider insurance system and a proposal concerning solider insurance foundation. The contents of this article contain three parts: A. The meaning and development of solider insurance system; B. The exploration of the problems concerning the insured rights; C. The discussion of the establishment of solider insurance foundation.