The present invention provides a Lorentz force-based reversing field decoupling optimization and heater strip layout design method. The method comprises two parts consisting of a heater strip layout design method and a Lorentz force-based reversing field decoupling optimization method. A solid state heat accumulation system insulation design method is provided mainly for the insulation design of the high-temperature solid state heat accumulation system so that the insulation design problem of the heat accumulation system is solved. The Lorentz force-based reversing field decoupling optimization method is used for solving the problem of the mutual coupling of the magnetic field between heater wires, and the heater strip layout design method reduces the voltage drop and avoids the breakdownof an electric field between the heater wires.