The life insurance market have been in unprecedentedly competitive circumstances since the life insurance market was opened up fully in 1994 in Taiwan.In addition to expending new customers, an insurance company has to maintain long relationship with their old customers if it would like to possess a position and build up the permanently competitve advantage in life insurance market. From statistics of LIAROC, we learned that the premium income of life insurance increased 65.5%, but the insurance payment increased 121.4% in Taiwan. The premium income increased faster 2 times than the insurance payment did. Therefore, to life insurance companies,facing such competitive circumstances and the aftermath of the global financial tsunami,it is a very important issue to understand customer’s need, keep good relation with them, make them willing to repurchase products using their maturity or refund benefit payment, and then reach the goal of sustainable operation. In this thesis, we sifted data during a period of time that met our assumptions from on hand database of insurance contracts of S company, applied statistics methods, established a model that conneting plenty of variables, and empirically studied the backflow and repurchase status of S company. At last, gained the conclusions and addressed the concrete suggestions of improving the backflow and repurchase ratio. That’s the final purpose of this thesis.