保险公司次级债,是指保险公司经批准定向募集的、期限在5年以上(含5年),本金和利息的清偿顺序列于保单责任和其他负债之后、先于保险公司股权资本的保险公司债务。目前,我国保险公司发行次级债存在发行规模相对较大、金融性机构互持次级债金额较大、债权人风险较大等问题,笔者在此对完善我国保险公司次级债融资提 Subordinated bonds of insurance companies refer to the insurance companies that have been approved for directional fundraising for a period of 5 years or more (including 5 years). The sequence of payment of principal and interest is listed below the policy liabilities and other liabilities. Prior to the insurance company’s equity capital Insurance company debt. At present, the issuance of subordinated bonds by the insurance companies in our country is relatively large in scale, the subordinated ones in the financial institutions are larger and the risk of the creditors is greater. Therefore, the author hereby elaborates on improving the subordinated debt financing of the insurance companies in China