Bank risk management is an important issue in the stability of financial system. How to select risk factors with great impact on banks has become a problem at present. Most of the previous studies have considered the disclosure frequency of the risk factors in the statements as the criterion of high-risk factors. This paper creatively constructs the two-dimensional risk matrix with frequency of risk factors and disclosure sentiment to divide these factors into three categories, high-risk category, mid-risk category and low-risk category. According to the financial statements of 95 American commercial banks from 2006 to 2020, 33 risk factors are determined, and three of them belong to high-risk category, called interest rate risk, regulatory risk and loan loss risk. These high-risk factors with more importance and more negative sentiment should be paid more attention in the future. management.