The object of this crime is the ownership of loans from financial institutions. In the objective aspect of crime, the perpetrator commits one of the following acts in order to defraud the loan of financial institutions, which constitutes this crime: (1) fabricating false reasons such as introducing funds and projects; (two) the use of false economic contracts; (3) Using false certification documents; (four) with false proof of property rights as a guarantee or repeated guarantee beyond the value of collateral; (5) Using other fraudulent methods is enough to persuade financial institutions to issue wrong loans. This provision is a cover clause, and all fraudulent means are enough to persuade financial institutions to issue wrong loans. A large amount is an essential element of this crime. The subject of crime is a general subject, but it only refers to natural persons, not including units. In the subjective aspect of crime, it can only be direct intention, and it is for the purpose of illegal possession. In judicial practice, if the actor has one of the following circumstances, it should be considered that his behavior belongs to "defrauding a bank or other financial institution for the purpose of illegal possession": (1) absconding with money after lending; (2) The loan was not used according to the purpose, but was squandered, resulting in the loan being unable to repay; (three) the use of loans for illegal and criminal activities, resulting in the loan can not be repaid; (4) Change the purpose of the loan, and use the loan for high-risk economic activities, causing great economic losses and making the loan unable to repay; (5) To seek illegitimate interests, change the purpose of the loan, resulting in significant economic losses, making the loan unable to repay; (6) Providing false guarantee to apply for a loan, causing great economic losses, making the loan unable to repay, and so on. In the process of China's gradual economic transition, criminal activities in the economic and financial fields are almost rampant, and loan fraud is one of the common crimes. However, the defense of the crime of loan fraud can also effectively safeguard judicial justice. The four components of defense are different, and the defense reasons will be communicated with the suspect in advance.