保險利益指的是一種利害關係，在海上保險之情形，將因貨物之安全或適時運抵而受有利益者，即享有對貨物之保險利益。不論是貨主，抑或是在CIF貿易條件下承擔貨物吊過船舷後風險之買方，均有可能因不同之利害關係而對海上運送之貨物享有保險利益。當保險事故發生時，何人得取得保險金之給付請求權，應視保單之被保險人為何人而定，如該被記載於保單上之被保險人於貨物損害時具有保險利益，即屬得請求給付保險金之人，惟被保險人之記載同時也會受到現行國際貿易實務上所採行保留處分權之作法影響。我國法院實務上曾未能釐清此等爭點，致使紛爭未能儘速解決，誠屬遺憾。本文擬就海上貨物保險利益之歸屬進行探討，期能提供實務上解決問題之參考。

Every person who is interested in marine adventure has an insurable interest of goods on the voyage. In a contract on CIF terms, the owner of property or the person bearing the risk of goods after the time they have crossed the rail may all have their own interest in consequence of the benefits brought by the safety or due arrival of insurable property. In practice in trade, on the other hand, the assured on the policy would also vary in different situations in order to fulfill the requirement of some special contractual terms, such as “right of disposal”. Therefore, it is extremely critical to see either the property owner or the risk bearer is the assured on the policy at the time of loss, in order to determine who the person having rights to claim against the insurer is. This article tries to clarify the concept of insurable interest in marine insurance through the discussion of some cases, and gives some advices for solving problems as well.