摘要：我国近几年来自然灾害频繁发生，自然灾害带来的巨大损失，促进我国建立巨灾保险体系。分析我国每次发生的自然灾害损失及处理方式，发现我国巨灾风险的分摊方式存在着很多不确定因素，而且没有应对措施。到目前为止，我国的巨灾风险的主要分担方是国家和慈善机构。纵观国外一些国家，像美国、日本、荷兰早已建立了巨灾保险体系。分析这些国家的巨灾保险体系，风险分摊方法，行政手段，发现都由国家专项设立保险制度，行政法规，建立了较稳定的巨灾保险体系。我们可以根据我国的国情，取长补短，设计我国的巨灾保险体系。构建巨灾保险体系，我国可以从农业、财产和人身伤亡入手，建立多层次的风险分摊机制，采取中央政府的鼓励、补贴、税优惠等政策，同时从法律方面维护巨灾保险体系的顺利进行。

关键词： 巨灾保险体系     巨灾风险       风险分摊     风险损失    

Abstract: In recent years,the frequent occurrence of natural disasters, natural disasters caused huge losses and the promotion of the establishment of catastrophe insurance system.Analysis and treatment of losses from natural disasters occur every country,discover ways of sharing the risk of catastrophe there are many uncertain factors,and there is no response.So far, the major share of the parties is a national catastrophe risk and Charities.Looking at some foreign countries,like the United States,Japan, the Netherlands has already established a catastrophe insurance system.Analysis of these countries catastrophe insurance system,risk sharing approach,administrative means,find a special set upby the state insurance system,administrative regulations,the establishment of a catastrophe insurance system more stable.According to China's national conditions we can learn from each other,the design of the catastrophe insurance system.Construction of    catastrophe insurance system,our country from agriculture,property and personal injuries start to build a multilevel risk-sharing mechanism,taking the central government's encouragement, subsidies,tax incentives and other policies,while maintaining smooth catastrophe insurance system from the legal aspects.

Key words:  Catastrophe Insurance System   Catastrophe Risk        Risk sharing              Risk of loss