In recent years, with the active financial market, especially the capital market, the asset selection behavior and investment preference of Chinese residents and enterprises have changed significantly, which has further caused some changes in the term structure of assets and liabilities of commercial banks, mainly manifested in the obvious trend of short-term capital sources and long-term capital utilization of commercial banks, and the increasingly prominent problem of mismatch between deposit and loan terms. At the same time, with the gradual improvement of China's economic openness and the reform of RMB exchange rate formation mechanism, the currency structure of commercial banks' assets and liabilities has also changed, and the phenomenon of currency mismatch has gradually emerged.

The phenomenon of "short deposit and long loan" in commercial banks, that is, the maturity mismatch of assets and liabilities, easily leads to the liquidity risk of commercial banks.