Excitonic insulating system is studied from the viewpoints of the orbital physics in strongly correlated electron systems. An effective model Hamiltonian for low-energy electronic states is derived from the two-orbital Hubbard model with a finite energy difference corresponding to the crystalline field splitting. The effective model is represented by the spin operators and the pseudo-spin operators for the spin-state degrees of freedom. The ground state phase diagram is analyzed by the mean-field approximation. In addition to the low-spin state and high-spin state phases, two kinds of the excitonic insulating phases emerge as a consequence of the competition between the crystalline field effect and the Hund coupling. The excitonic transition is classified to be an Ising-like transition reflecting a spontaneous breaking of the $Z_2$ symmetry. Magnetic structures in the two excitonic insulating phases are different from each other; an antiferromagnetic order and a spin nematic order. Collective excitations in each phase are examined by using the generalized spin-wave method. The Goldstone modes in the excitonic insulating phases appear in the dynamical correlation functions for the spins and pseudo-spin operators. Both the transverse and longitudinal spin excitation modes are active in the two excitonic insulating phases in contrast to the low-spin state and high-spin state phases. Connections of the present results to the perovskite cobalt oxides are discussed.
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