1. The bank lends money in violation of regulations, knowing that the borrower provides false information, or the bank's insiders collude with the borrower to help defraud loans and accept bribes. The bank is responsible.

2. If the bank has fulfilled its due review obligations, the bank will not be liable.

In China, the discussion on the special criminal conviction of loan fraud started against the background of economic crimes. The transformation of economic system and the expansion of social and economic activities, especially the formation of modern financial system, are inevitably accompanied by a large number of anomie phenomena in the process of establishing the required norms, and a large number of loan fraud is a typical example. These behaviors seriously disrupt the normal financial order, and at the same time undermine the social credit mechanism as one of the foundations of the socialist market economy.