On January 6, 2004 the state council will be officially announced $45 billion in foreign exchange reserves by the bank of China and China construction bank, it also marked the reform of commercial Banks in China into a speed up development stage. Then, all the commercial Banks are taking positive to introduce strategy investors, develop innovative business, improve corporate governance, strengthen risk control measures and so on, for our country’s entry into the wto commitment to comprehensive open enough competition in banking industry to prepare. And our country commercial bank to take the basic purpose of these actions is to realize the profit maximization, increase competition strength, improve their efficiency. So, the our country present stage business the efficiency of the bank to state how, some reform measures whether really could promote the efficiency of the enhancement, is we continue commercial banking reform need to clear the problem. This paper intends to foreign commercial bank Efficiency evaluation of new concept-Profit Efficiency (Profit Efficiency) to study the Efficiency of Chinese commercial Banks present situation, and analysis of the Efficiency of the commercial bank influencing factors, and to the reform of commercial Banks in China to provide some new ideas.