而在实际保险实务中当保险公司的盈余过程低于某一限度时，保险公司就面临着破产问题，所以本文就这两种情况都进行了讨论。

But in the fact, insurance company is facing bankruptcy when the surplus as a limit below. So the two aspects are discussed.

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公司破产在理论界乃至实务界都不是一个陌生的问题，但是关于证券公司的破产研究在我国而言，仍是在探索中前进。

The bankruptcy of companies is not a strange question for theoretical circles or practice sector. But the research of bankruptcy of security companies in China is still in exploration.

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