Purpose/SignificanceThe growth of non-interest income has brought new revenue growth for traditional credit business of commercial banks. At the same time, because of the differences in business types and operation modes, it makes the operation and management of commercial banks more difficult.

Method/ProcessIn view of the impact of non-interest income on bank performance, based on the summary of relevant literature and theory at home and abroad, this paper empirically studies the non-linear impact of non-interest income on bank performance by using threshold regression model through the proportion and structure of non-interest income of 26 commercial banks (16 listed banks and 10 typical non-listed banks) in China from 2008 to 2016.

Result/ConclusionThe results show that there is a non-linear relationship between non-interest income and bank performance. When the size of bank assets is taken as a threshold variable, there is a triple threshold value. In every section, the impact of non-interest income on bank performance is not the same; when each component of non-interest income is taken as a threshold variable, the impact of each component is different. Based on the above results, this paper puts forwarddevelopment strategies of banks under different asset sizes from a micro perspective.