Legal analysis: banks handle non-performing loans differently, and the responsibility of account managers will be re-identified. At this time, the account manager will almost always be identified as responsible, and the size of the responsibility depends on the loan loss. If the losses are different and the responsibilities are different, the account manager will be held responsible. Theoretically, all loans are exempt from due diligence. In practice, the account manager cannot escape the responsibility, and the account manager bears the greatest responsibility. They not only have to bear the responsibility, but also impose a fine ranging from 1000 yuan to 10000 yuan, which makes the account manager miserable.

Legal basis: Article 186 of the Criminal Law of People's Republic of China (PRC), if the amount of illegal loans is huge or causes heavy losses, he shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention, and shall be fined not less than 10,000 yuan but not more than 100,000 yuan. If the amount is especially huge or causes particularly heavy losses, he shall be sentenced to fixed-term imprisonment of not less than five years and fined not less than 20,000 yuan but not more than 200,000 yuan.