美国次贷危机爆发以后,保险业巨头AIG公司由于巨额亏损面临破产危机。AIG以惨重代价暂时走出危机后,业务一直没有得到改善。本文针对AIG案例,通过对造成AIG巨额亏损的原因进行剖析,分别从保险业的投资战略角度、信用评级机构的评级过失以及金融监管机构监管力度不足三方面进行思考,得到一些启示。 After the U.S. subprime mortgage crisis broke out, insurance giant AIG faced bankruptcy crisis due to huge losses. After AIG temporarily out of the crisis at a heavy price, the business has not improved. In this paper, AIG case, through the analysis of the causes of AIG huge losses, respectively, from the perspective of the investment strategy of the insurance industry, credit rating agencies, rating failures and lack of supervision of the financial regulatory agencies to think, get some inspiration.