壽險公司經營是否面臨財務困難，是否喪失清償能力，監理機關如何有效預警、適時介入協助，盡量避免公司倒閉，在在顯示有效預警制度的迫切需要。因此本研究之重心為壽險業喪失清償能力預警模型的建立。由於國內缺乏喪失清償能力之資料，故先採用因素分析決定公司財務業務狀況之評等指標，並配合常態分配的概念得出評等等級以區別正常及喪失清償能力之公司。再根據Logistic Regression找出壽險業喪失清償能力預警模型，並加入區間估計的概念，彌補點估計之不足，以提升預測喪失清償能力機率之精確度。

　　　　　The main purpose of this paper is to establish model of early warning system for life insurance industry, and to provide empirical research. Because the data of insolvency for life insurance is deficient in Taiwan, we adapt the following steps. First, use factor analysis to decide rating index, second, use the construct of normal distribution to classify whether the company is solvent or not. Then, establish the model according to Logistic Regression. In addition, we add the measure of confidence interval, to make up for the weakness of point estimate, in order to increase the statistical reliability for insolvency prediction.