台灣為目前全世界老化指數最高的國家之一，因此，台灣民眾開始著手為未來老年後做規劃及投資。而變額壽險是一張同時擁有「壽險保障」及「基金投資」雙功能保單，可依人生不同階段的需求，做屬於自己「壽險保障」及「基金投資」的自由調整。低成本、高保障、高利率成為顧客眼中的優質保險，具有壽險保障又有基金投資的商品，逐漸符合消費者的需求。本研究以計畫行為理論為主要架構，採問卷調查的方式，探討潛在顧客對變額壽險的「態度」、「主觀規範」、「知覺行為控制」及「購買意圖」之關聯性。再利用SPSS統計軟體進行分析，並以有效樣本為231份，經相關分析、迴歸分析實證結果顯示如下:一、潛在顧客對「變額壽險」的態度，對購買意圖有顯著影響。二、潛在顧客對「變額壽險」的主觀規範，對購買意圖有顯著影響。三、潛在顧客對「變額壽險」的知覺行為控制，對購買意圖有顯著影響。最後綜合研究實證，本研究依據實證結果分別提出管理意涵及後續相關研究建議。 Taiwan ranks high on the world's aging index, and the general public has begun to plan early for post-retirement lifestyle and investments. Variable life insurance is a dual-function insurance plan that offers both insurance protection and fund investment. The insurance plan can be freely adjusted to fit the progression of one's life course so that insurance protection and fund investment could suit the needs of the insured. Customers have viewed the plan as a low-cost, high-protection, high-returns product that responds to consumer demands.This study adopts the theory of planned behavior as the main framework and use questionnaire survey to investigate the correlation between the attitude, subject norm, perceived behavioral control, and purchase intent of insurance plan customers towards variable life insurance. The data is analyzed with SPSS. The survey yielded 231 valid samples. The samples were then processed through correlational analysis and regressional analysis. The empirical results are the following.1. The attitude of potential customers towards variable life insurance has a significant effect on purchasing intent.2. The subjective norm of potential customers towards variable life insurance has a significant effect on purchasing intent.3. The perceived behavioral control of potential customers towards variable life insurance has significant effect on purchasing intent.Lastly, this study uses empirical research results to identify the implications of management and recommendations on paths for further related research.