Loan means that banks, credit cooperatives and other institutions lend money to units or individuals who use money, and generally agree on interest and repayment date. Loans in a broad sense refer to loans, discounts, overdrafts and other borrowing funds. Banks put concentrated money and monetary funds out through loans, which can meet the needs of social expansion and reproduction and promote economic development. At the same time, banks can also obtain loan interest income and increase their own accumulation. Banks put concentrated money and monetary funds out through loans to meet the needs of social expansion and reproduction for supplementary funds and promote economic development; At the same time, it can also obtain loan interest income and increase the bank's own accumulation. In China, the principle of paid use of loans is also used to promote enterprises to improve their management; Take bank credit as an important way to allocate funds and an important economic lever to regulate the economy.
Loan audit refers to a special audit provided by banks to examine whether enterprises have the loan conditions and loan purposes required by banks. In the audit report, we not only expressed audit opinions on the accounting statements, but also expressed opinions on the operation and management, financial status and loan use of the enterprise. It is an indispensable basis for banks to avoid loan risks and enterprises to show their operating conditions. Non-performing loans refer to loans that borrowers and guarantors fail to pay off after being declared bankrupt according to law. Loans that cannot be paid off after the borrower dies or is declared missing according to the laws of People's Republic of China (PRC) shall be paid off with his property or inheritance; Due to major natural disasters or accidents, the borrower is really unable to repay part or all of the loans with huge losses, or the loans that cannot be repaid after insurance settlement; The lender's proceeds from disposing the loan collateral and pledge according to law are not enough to offset the mortgaged or pledged loan; Loans approved for write-off by relevant state departments.