保险是当今世界各国重要的民商法律制度和经济制度。它担负着组织社会基金,确保社会经济生活的稳定和安宁的任务。保险法为各国法律体系的一部分。一般来说,保险法学理中之损害填补原则主要适用于财产保险契约。可知损害填补是指当保险事故发生使要保人或被保险人遭受损害时,保险人必须在责任范围内对要保人或被保险人所受的实际损害进行填补。保险经济填补是指在保险标的遭受损害后,保险人向被保险人提供经济填补,使被保险人的财务状况恢复到损害之前的状态。至于,两岸保险法经数度修订后,均坚守损害填补原则为保险制度中之最高指导原则,两岸并无差异,惟因社会成长机运及经济制度发展之不同,致法律制度、实务上的运用与学说之解释,仍存在一定的差异。针对损害发生后,保险人是否填补被保险人之损害,如何填补?何时填补?及被保险人于何种情况得请求填补?填补程度为何?什么时候请求填补?填补后有何协助义务等问题均有待进一步探讨、厘清。在两岸经济往来日益频繁之今日,比较两岸之损害填补原则相关作法,主要希经由发挥损害填补原则之精神,禁止不当得利之发生,避免道德危险,进而达到保险制度之最终目的-消化危险及分散损害。 Insurance is an important civil and commercial legal system and economic system of all countries in the world today. It shoulders the task of organizing social funds and ensuring the stability and tranquility of social and economic life. Insurance law is part of the legal system in all countries. In general, the principle of damage infringement in the law of insurance law mainly applies to property insurance contracts. It can be seen that the damage to fill refers to when the insurance accident occurs to the insured or the insured suffered damage, the insurer must be within the scope of responsibility to the insured or the insured person to the actual damage to be filled. Filling the insurance economy means that after the insured subject is damaged, the insurer provides the insured with economic compensation to restore the insured’s financial status to the condition before the damage. As for the two sides of the Taiwan Strait Insurance Law, after several amendments, they uphold the principle of damaging compensation as the highest guiding principle in the insurance system. There is no difference between the two sides of the strait. However, due to the difference in the development of the economic growth and the development of the economic system, the legal system and practical application Explained with the doctrine, there are still some differences. For the damage occurs, whether the insurer to fill the insured damage, how to fill? When to fill? And the insured person in what circumstances are required to fill? What is the degree of filling? When asked to fill? The questions need to be further explored and clarified. In a day when cross-Strait economic exchanges are becoming more frequent, it is mainly a comparison of the relevant principles on the principle of damaging the two sides of the strait. It is hoped that the ultimate goal of the insurance system will be avoided by giving full play to the principle of damaging the principle of compensation, prohibiting the occurrence of unjust enrichment and thus digesting the danger and dispersion damage.