随着金融创新的蓬勃发展 ,国际保险业出现了负债证券化的趋势。在这种趋势的推动下 ,巨灾债券已经取得了引人注目的发展 ,并被广泛应用于保险公司的风险管理。保险公司负债证券化在我国的发展目前还处于萌芽状态 ,但它具有相当的应用前景 With the vigorous development of financial innovation, the international insurance industry has emerged a trend of debt securities. Driven by this trend, cat bonds have made remarkable headway and are widely used in risk management by insurance companies. The development of debt-backed insurance in our country is still in its infancy, but it has considerable application prospect