This kind of thing involves two legal responsibilities. First, if bank loan personnel participate in or instigate, they will be investigated for criminal responsibility mainly for the crime of illegal lending; Second, the bank personnel did not participate, and the enterprise constituted fraud, which was a corporate crime. The responsibility of the legal representative of the enterprise is mainly investigated, but the accountant will also be punished to some extent, and the huge amount of money should also bear legal responsibility in theory.