考虑了具有借贷利率和门限分红策略下复合Poisson风险模型的绝对破产问题。利用对首次索赔发生时刻取条件的方法推导出绝对破产概率和绝对破产发生时赤字的分布满足具有一定边界条件的积分-微分方程组。当索赔额为指数分布时,给出了绝对破产概率和绝对破产发生时赤字分布的解析表达式。 The problem of absolute bankruptcy with the compound Poisson risk model under loan interest rate and threshold dividend policy is considered. By using the method of obtaining the conditions of the first claim, the distribution of the absolute ruin probability and the deficit in the case of absolute bankruptcy is found to satisfy the integral-differential equations with certain boundary conditions. When the claim amount is an exponential distribution, an analytical expression of the absolute ruin probability and the deficit distribution at the time of absolute bankruptcy is given.