当被保险人与受益人在同一事件中死亡,死亡的先后顺序对保险金给付请求权应由谁来行使具有决定作用。被保险人与受益人在同一事件中死亡而不能确定死亡先后顺序时,不能简单适用我国现行继承法上的死亡确定规则。我国现行《保险法》对此无明文规定。本文针对此问题,讨论被保险人与受益人在同一事件中死亡而不能确定先后时的死亡推定规则及其法律精神。 When the insured person and the beneficiary are killed in the same event, the order of the death plays a decisive role in who should exercise the right to claim the insurance payment. When the insured and the beneficiary die in the same incident and can not determine the order of death, we can not simply apply the death determination rules of the existing inheritance law in our country. China’s current “Insurance Law” there is no express provision. In response to this problem, this article discusses the presumption of death and its legal spirit when the insured and the beneficiary die in the same incident but can not determine the precedent.