After the outbreak of the financial crisis, the problem of non-performing loans in the banking sector represented by European countries continued to attract attention. As the impact of the crisis weakened, the non-performing loan ratio declined, but it still faced severe challenges. The problem of non-performing loan ratio has improved in the context of the deepening of financial sector reform in China’s banking industry. However, in recent years, data show that non-performing loan ratios of commercial banks have increased. This paper focuses on the non-performing loans of commercial banks in Europe and China. By analyzing the influencing factors of non-performing loans of commercial banks, this paper analyzes the management problems of Chinese and foreign commercial banks and proposes policy recommendations.