《保险法司法解释(三)》第24条对被宣告死亡人死亡时间的确定做了修改,旨在保护投保人、被保险人和受益人。但是宣告死亡的被保险人推定死亡时间之提前引发了诸多理论和现实的不合理之处。本文多角度分析可能存在的缺陷,再运用比较法研究方法借鉴别国制度的先进经验,最后探讨合理制度构建之可能性。 Article 24 of the Insurance Law Judicial Interpretation (III) has been amended to determine the time of death of persons declared as deceased with the aim of protecting policyholders, insured persons and beneficiaries. However, the presumed death time of the insured person who declared the death aroused many theoretical and practical unreasonableities. This article analyzes the possible defects from multiple perspectives, then uses the comparative research method to learn from the advanced experience of other countries’ systems, and finally discusses the possibility of constructing a reasonable system.