A, banks should identify non-performing commercial housing loans according to the five-level classification of loan risk.

B. Banks should write off all commercial housing loans identified as non-performing loans.

C, the bank should establish a non-performing loan account for commercial housing loans.

D. For the borrower who fails to repay the loan on time, if there is a guarantor, you can notify the guarantor to collect it.

E, commercial housing loans that have been written off will not be recovered by banks.

The management of non-performing loans means that commercial banks establish and improve the loan quality supervision system, and classify, register, evaluate and collect non-performing loans.

Non-performing loans include overdue loans, sluggish loans and non-performing loans. The essence of strengthening the management of investment loan recovery is to ensure the timely recovery of loans and avoid the occurrence of non-performing loans. From the bank's point of view, non-performing loans not only affect the turnover of credit funds, make new loans unable to be issued in time, affect the balance of comprehensive credit plans, but also aggravate loan risks and even lead to bad debt losses.

The non-performing assets of China Commercial Bank are related to the following factors:

(1) The influence of social financing structure. China's indirect financing accounts for a large proportion, and enterprises generally lack their own funds, which will inevitably affect the non-performing assets of banks. Traditionally, China's financing pattern is dominated by commercial banks, and the development of capital market is relatively backward, which makes the credit risk of the whole society accumulate in commercial banks. However, the reform of the operating mechanism of state-owned enterprises in China has not been well solved, which is also an important factor in the production of non-performing assets of commercial banks in China. Therefore, the e option is correct.

(2) The influence of macroeconomic system. For a long time, China's economic growth is mainly an extensive business model led by the government. State-owned banks issue loans according to the instructions of the government. After the economic transformation, most of the costs of reform are borne by banks, resulting in a large number of non-performing assets.

(3) The influence of social credit environment. Some enterprises have no incentive to repay bank loans, and relevant laws and regulations have not been well implemented, thus forming a large number of non-performing assets.

(4) Commercial banks' own problems. There are some problems in commercial banks themselves, such as the failure to establish corporate governance structure, inflexible operating mechanism, backward management and low quality of personnel, which all affect the improvement of bank assets quality.