環顧國內產險業現正面臨同業間激烈業務競爭，及未來可能面臨加入WTO後國外產物保險業者的強大競爭壓力，如何健全產險經營，以獲取合理的經營利潤，從而加強保險公司的承保能量及財務清償能力；實應重新檢視與探討目前產物保險費率中有關附加費用（Loading Expense）之結構，並建立起各險種附加費用分攤及經營績效衡量之模型。 本文藉由對附加費用計算之特徵與問題中，使用會計及精算理論與實務之方法，重新審視國內附加費用之結構。並從產險附加費用評估方式中介紹美國費用分攤制度－保險費用表（Insurance Expense Exhibit, IEE）與保險費用表與費率釐訂（Rate-Making）之關係。進而建立起適合國內使用之費用分攤及經營績效衡量與評估模型。 本文最大的特色為透過此模型的計算，能有效地算出各種不同險種每年的經營損益狀況，包括各險種對業主權益的貢獻度。並以民國八十二年至八十八年國內十六家產物保險公司已公開之資產負債表、損益表及業務統計資料，試算出國內產物保險業者各險種在過去期間之損失率、附加費用率、綜合率、投資收益率、總體經營利潤及對業主權益之投資報酬率等數據，以供保險業者、消費者、學術界與監理機構的參考。

　　　　　In Taiwan, the property and casualty companies are facing both domestic and foreign competition by entering WTO. Therefore, how to build a healthy operation mechanism to get a reasonable operation profit becomes a fundamental issue of maintaining solvency and survival for these companies. Loading expenses play an important role on reasonable operation profit, but there has only found few researches on it for Taiwan property and casualty companies. So the purpose of this paper is to design an actuarial model that is suitable for the insurance industry environment in Taiwan to analyze loading expenses. In this paper, we adopt the concept of Insurance Expense Exhibit (IEE) and the principles of accounting and finance to help in solving loading expenses analysis and rate-making decision. The characteristic of this model is that it can calculate the loss ratio, loading expense ratio, combined ratio, investment ratio, total return and return of equity (ROE) every lines of business.