2010年壽險業放款備抵呆帳提列新增財務會計準則公報第三十四號之標準，本文以壽險業保戶為研究對象，採用公報之違約定義，探討過去研究房貸違約顯著因素在新違約定義下之顯著性；另增加壽險契約效力相關變數，以了解壽險契約效力對房貸的影響。採用羅吉特迴歸模型實證結果，過去房貸違約顯著因素在新違約定義下對於保戶房貸依然顯著。而壽險契約的停效或終止除對於房貸違約有顯著影響外，其預警作用亦有助於壽險業資金運用。此外，壽險業者在都會與非都會區或各擔保品分區間，可基於違約顯著因素差異採取不同的徵信方式。

In 2010, the Financial Accounting Standards No. 34 (FAS 34) was added in the assessment of bad debt reserve for mortgage in the insurance industry. Targeting the life insurance proposer and adopting the definition of “default” in FAS 34, this research paper analyses the significance of prominent parameters in residential mortgage default. In addition, this study introduces variables associated with contract effectiveness to explore the impact of live insurance contract effectiveness on mortgage. The empirical results of the logit model indicate that both previous prominent parameters and parameters about status of life insurance contracts are significant in determining default behavior. Therefore, alerts from suspension or termination of life insurance contracts are beneficial to capital manipulation of loan portfolio. Furthermore, life insurance industry could differentiate credit investigation between urban and rural areas or in different collateral regions according to distinct significant determinants.

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三、網際網路(最後造訪日期均為2016.12.03)
中華民國統計資訊網：https://www.stat.gov.tw/mp.asp?mp=4
中央銀行統計資訊網：http://www.pxweb.cbc.gov.tw/dialog/statfile9.asp
中華民國人壽保險商業同業公會：http://www.lia-roc.org.tw/
立法院法律系統：http://lis.ly.gov.tw/lglawc/lglawkm
全國法規資料庫：http://law.moj.gov.tw/
金融監督管理委員會銀行局：http://www.banking.gov.tw/ch/
金融監督管理委員會保險局：http://www.ib.gov.tw/ch/
金融監督管理委員會證券期貨局：http://www.sfb.gov.tw/ch/index.jsp
財團法人保險事業發展中心：http://www.tii.org.tw/opencms/actuarial/actuarial1/
財團法人會計研究發展基金會：http://www.ardf.org.tw/ardf.html
國家發展委員會景氣指標查詢系統：http://index.ndc.gov.tw/n/zh_tw