Non-performing loan ratio is an index reflecting the quality of bank credit assets. In practical work, some people think that since the loan non-performing rate is a risk indicator, it should be a performance indicator of the risk management department. It is wrong to evaluate the performance of the risk management department with the loan non-performing rate. The performance evaluation of risk management department should take the deviation of loan risk classification, that is, the accuracy of loan non-performing rate measurement, as its performance evaluation index.