The loan caliber of China People's Bank includes discount. According to relevant data, with the rapid capitalization trend of bill discount and discount business of commercial banks, it plays an important role in supporting the real economy and adjusting the bank's own asset allocation by activating the stock and optimizing the increment. However, due to the inconsistency between bill business and traditional credit business in business nature and operation mode, in recent years, some people think that the accounting treatment methods of macro-control statistics such as bill business acceptance and discount (including discount), credit and social financing should be adjusted, which will not only help bill business return to its original source, but also help to accurately measure liquidity and improve the effectiveness of monetary policy.