Abstract: Based on Chinese listed commercial banks from 2001 to 2010,the study researches the relationship between audit quality and economy interest provided by listed banks with different property right.We find that, relative to non-government controlled listed banks, government controlled listed banks have higher earnings management with providing auditors with more economy interest.Higher economy interest induces auditors to meet clients’ manipulation of earnings management for government controlled banks ,and hence audit quality is impaired,but such evidences have not been found in non-government controlled banks.