In recent years, China has been facing serious non-performing loans. In the issue of the transformation of the Economic Bureau, reforming the financial system to prevent financial risks has become an important part of China ’s economic reform and is also a major issue facing economic reform. In the current economic development of China, the huge non-performing loans of state-owned commercial banks to state-owned enterprises have become potential factors for financing risks. This poses a huge threat to the healthy and stable development of China's real economy. Since 2012, the government has issued many policy measures on the problem of non-performing loans of commercial banks. With the gradual improvement of the credit system and the mandatory measures of legal effectiveness, some regions and industries have resolved non-performing loans, but the problem is still serious. Loans from state-owned commercial banks in our country play an increasingly important role in promoting economic development and stabilizing the development of the real economy. Studying the problem of non-performing loans in state-owned commercial banks in China has become the focus of attention today, and has important theoretical and practical significance. This issue of commercial banks, on the basis of collating relevant materials, combined with previous research results, analyzes the status quo and influencing factors of non-performing loans of commercial banks as a whole, in order to fully sort out the non-performing loans of state-owned commercial banks in China Existing problems, and on this basis, further put forward strategies to solve the non-performing loans of China's state-owned commercial banks.