Abstract: In this paper,the authors analyze the influencing factors and the influence degree of non-performing loans of commercial banks in China by multiple linear regression.The empirical analysis shows that the amount of non-performing loans is affected by the gross domestic product,the ranking of enterprise operating environment,the operation of real estate development units.Among them,the gross domestic product and the ranking of enterprise operating environment are not conducive to the reduction of the credit risk of the commercial banks in China,and the better operation of real estate development and management units,the more conducive to the quality of bank credit assets.

Key words: Credit Risk, Credit Risk Prevention, Multiple Linear Regression