本研究探討保本型變額人壽保險純保險費的計價：應用財務精算模型評價附有最低保證給付的變額壽險，主要利用金融市場中保本型基金選擇權的財務計價理論，配合人壽保險死亡風險分攤的特性建構計價模型，本文回顧況現階段保本型變額人壽保險的文獻發展並介紹此類保險的給付型態，分別利用公式解或數值方法求得躉繳及分期繳型式的保除險率，最終以臺灣股價加權指數為此保險參考的投資標的追行數值分析，探討金融環境及保證條件變動下，相對於保本型變額人險保險費率的敏感程度。

　　　　　This study explores some of the practical applications on evaluation of net premiums for the variable life insurance policies. Actuarial models for pricing purposes are used to valuate the variable life insurance policies with minimum guarantees. Option pricing theory and risk sharing methodology are employed to decide the market value of the premium under a specific reference portfolio. In this article, we review the current developments in this area and introduce the variable life insurance policies with minimum guarantees for researchers and practitioners. Numerical methods and the closed form solutions are employed to obtain the market premiums. Finally, the variable life insurance policies linked with Taiwan stock index are studied for numerical illustrations. Sensitivity analyses of the premiums under plausible scenarios are explored.