目前政府協助及輔導農民迅速恢復生產的重要行政措施，以民國八十年八月三十一日公佈施行「農業天然災害救助辦法」為主，其目的在於輔導受天然災害之農民復耕、復建，並紓減其損失，使其度過難關。 實際上「救助制度」本身就有條件限制，若基於保障農作物生產成果及安定農民經濟生活，減輕政府發放農業天然災害救助之行政、財政壓力，及面對農產貿易自由化及天然災害頻繁之衝擊，勢必要在將來的農業政策上發展出足以取代農業救助或其配套措施，而農作物保險正是其中可行方法之一。 本文主要以農作物生產費用之損失保險為主軸，透過精算收支平衡之運算，同時考量承保縣市之地理分佈位置以及承保標的種類因受損程度不同，而逐一作適當之分類，期以釐訂出適當、公平的分類費率，以供臺灣未來實施農作物保險之參考依據。

　　　　　The current government's major agricultural policy for helping farmers affected by agricultural disasters is based on the Salvation Regulations for Agricultural Disasters issued on August 31,1991. The main purposes of the Salvation Regulations for Agricultural Disasters are assisting the farmers in replanting and minimizing the losses caused by agricultural disasters. As a matter of fact, the Salvation Regulations for Agricultural Disasters has its limitations. In order to protect the crop production, maintain farmers' life, relieve both the administration and financial burden of the government, and face the challenge of liberalization in international trade, a supplementary system for the existing Salvation Regulations for Agricultural Disasters is definitely needed. The establishment of crop insurance is one of the possible alternatives. The main objective of the study is to calculate the premium of crop insurance by the actuarial Break-Even model. The Class rating for crop's pure premium in this study is based on the geography of Prefecture & City and the different degree of damage in crops. The conclusions, as summarized below, of this study can be used as a reference for calculating the fair crop pure premium.