As China's economy has entered a new normal, the economic growth rate has slowed down, and the non-performing loans of commercial banks are facing new challenges, and the total amount of commercial bank’s non-performing loans is always high. Under this circumstance, the paper investigates the present situation and cause of non-performing loans of the commercial banks, and analyzes the main influencing factors, making an empirical study of commercial banks non-performing loans by factor analysis and linear regression method, meanwhile it put forward policy suggestions.