Abstract: Commercial Banks play an important role in the economic operation of one country,and the reasonable system design of its bankruptcy liquidation has great significance for maintaining the financial market stability and prosperity.By combing and analyzing the defects in existing commercial bank bankruptcy liquidation system,and learning from foreign advanced experience which is based on the comparative study,we can propose a perfect plan pertinently,and hope to construct a better bankruptcy liquidation system mat will be suitable to China's financial industry situation.