本文以我国16家上市商业银行为研究对象,选取2015年公开披露的年度财务报告中8项财务指标为研究样本,利用因子分析法对商业银行财务风险进行分析,分析商业银行经营过程中的各类财务风险,并提出相应防控财务风险的政策建议,以期提升商业银行的风险防控能力。 This paper takes 16 listed commercial banks in our country as the research object, selects 8 financial indexes of the annual financial reports publicly disclosed in 2015 as the research sample, uses the factor analysis method to analyze the commercial banks’ financial risks, analyzes the differences among the commercial banks And put forward corresponding policy suggestions on preventing and controlling financial risks in order to enhance the risk prevention and control ability of commercial banks.