Performance audit of commercial banks is more and more advocated,which exerts impact on the management of commrcial banks.In the face of audit situation under nerw condition,how to conduct company management of listed banks is more and more focused by top management team imcluding banks.This articale,by studying the emergence and development of bank performance audit in bank industry,analyzes the influence of performance audit of banks on company management of listed banks and provides a lot of suggestions for conducting compani governance of listed banks under the tendency of bank preformance audit.