保险契约为最大诚信契约,为保险活动所必须遵守之原则,而告知义务系诚信原则之具体规定,要保人或被保险人与保险人均须如实履行告知义务,我国台湾地区“保险法”与内地《保险法》均规定了违反其法律效果。对此主要规定,本文特加介绍我国台湾地区与内地规定之异同,及其理论之基础与学说,以供我国台湾地区与内地学者、业界参考。 The insurance contract is the contract of maximum honesty, which is the principle that the insurance activities must obey. The obligation of obligation is the specific provisions of the principle of good faith. The insured or the insured and the insurer must faithfully fulfill their duty of disclosure. The “Insurance Law” And the Mainland “Insurance Law” are provided for a violation of its legal effect. The main provisions of this article, this article describes the similarities and differences between Taiwan and the Mainland, as well as its theoretical basis and doctrine, for Taiwan’s Mainland and mainland scholars, industry reference.