The article focuses on the existing outstanding features of banking risks in China,analyses their origin, and presents ways to guard against and ward off the risks.

Study on the Influencing Factors of Audit Opinion in High-risk Industries;

Consequently,this essay chooses the "Z-Score Model",which was developed by Altman,the famous American expert in risks management,to analyze and evaluate the listed companies’ industry credit risks in China and to verify its efficiency to Chinese stocks market.

Commercial bank risk means, the actual revenue of bank deviate the expected revenue, causing the possibility of the additional loses or revenue because of the influence of indetermination factors in the commercial bank conduction process.