虽然美国有成熟和完善的保险市场和资本市场,投资收益成了财险公司利润的主要来源,但近几十年来美国财险公司破产案件连年发生,其中由投资风险引起的破产案占很大比重,引起了保险监管部门的高度重视。1993～2002年美国财险公司破产达218家,其中由于投资风险造成的破产案件有28个,占破产财 Although the United States has a mature and well-developed insurance market and capital market, investment income has become the main source of profits for property and casualty insurance companies. In recent decades, the bankruptcies of property and casualty insurance companies in the United States have been occurring year after year. Among them, the bankruptcy caused by investment risk is very large The proportion, caused by the insurance regulatory agencies attach great importance. From 1993 to 2002, the property insurance companies in the United States bankrupted 218, of which 28 were bankruptcy cases due to investment risk,