中文摘要：

基于美国保险业的破产数据和文献资料，分析阐述了美国保险业的破产概况和保险公司破产的经济影响，剖析了保险公司的破产原因，考察了美国的保险监管对破产保险公司的管理处置措施，最后对我国保险监管提出了对策建议。

英文摘要：

Based on the insurance industry in the United States bankruptcy data and literature, this article reviewed the general situation of the bankruptcy in the United States insurance industry, studied the economic impact of the insurance company bankruptcy, and analyzes the causes of bankruptcy, examined the American insurance regulatory and principles of bankruptcy resolution. Suggestions on China＆#39;s insurance regulation are also proposed.