Legal analysis: The subject of the crime of illegally issuing loans is a special subject, which can only be composed of Chinese-funded commercial banks, trust and investment companies, enterprise group service companies, financial leasing companies, urban and rural credit cooperatives and other financial institutions engaged in loan business established in China and their staff.

Legal basis: Article 186 of the Criminal Law of People's Republic of China (PRC) stipulates that employees of banks or other financial institutions who issue loans in violation of state regulations, if the amount is huge or heavy losses are caused, shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention, and shall also be fined not less than 10,000 yuan but not more than 100,000 yuan; If the amount is especially huge or especially heavy losses are caused, 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.

Employees of banks or other financial institutions who issue loans to related parties in violation of state regulations shall be given heavier punishment in accordance with the provisions of the preceding paragraph.

If a unit commits the crimes mentioned in the preceding two paragraphs, it shall be fined, and the directly responsible person in charge and other directly responsible personnel shall be punished in accordance with the provisions of the preceding two paragraphs.

The scope of related parties shall be determined according to People's Republic of China (PRC) Commercial Bank Law and relevant financial laws and regulations.