Non-performing loans ratio, the capital adequacy ratio, size distribution and distribution of the period are extracted respectively to verify the ability of commercial bankers to resist the risk of subordinated debenture. 分别提取不良贷款率、资本充足率、发行期限和发行规模作为风险指标做相关性检验,验证我国目前商业银行次级债券的风险抵御能力。