The first view is that it constitutes a crime of corruption. As a loan officer of rural credit cooperatives, taking advantage of the convenience of managing credit business to defraud loans is in line with the constitutive requirements of the crime of corruption.

The second view is that it constitutes the crime of loan fraud. Using another person's name to borrow money for three times should be regarded as subjectively having the purpose of illegal possession, objectively fabricating the purpose of the loan and forging relevant procedures, which belongs to the act of fabricating false reasons and using false documents, and meets the constitutive requirements of the crime of loan fraud.

The third view is that it constitutes the crime of duty embezzlement. Rural credit cooperatives belong to enterprises. As a loan officer of a credit cooperative, he meets the main elements of the crime of duty embezzlement, objectively implements the convenient conditions for using the property of the unit in charge, management, operation and handling, and meets the constitutive elements of the crime of duty embezzlement.