According to your behavior and purpose, it may involve two crimes, namely, the crime of defrauding loans and the crime of loan fraud. Making false accounts to defraud payment for goods is the crime of defrauding loans. The crime of defrauding loans refers to the act of obtaining loans from banks or other financial institutions by deception, which causes heavy losses to banks or other financial institutions or has other serious circumstances. The statutory punishment for this crime is: fixed-term imprisonment of not more than three years or criminal detention, and a fine or a single fine; Whoever causes particularly heavy losses to banks or other financial institutions or has other particularly serious circumstances shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years and shall also be fined. Article 175 Whoever lends the credit funds of a financial institution to others at a high interest rate for the purpose of lending, if the illegal income is relatively large, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall also be fined not less than one time but not more than five times the illegal income; If the amount is huge, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years, and shall also be fined not less than one time but not more than five times the illegal income. If a unit commits the crime mentioned in the preceding paragraph, it shall be fined, and the directly responsible person in charge and other directly responsible personnel shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention loan fraud (Article 193 of the Criminal Law). It refers to the act of introducing funds and projects with false reasons for the purpose of illegal possession, using false economic contracts, false certification documents, using false property rights certificates as guarantees, repeatedly guaranteeing beyond the value of collateral or defrauding by other means. Article 193 Whoever defrauds a bank or other financial institution of loans for the purpose of illegal possession under any of the following circumstances, if the amount is relatively large, shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention, and shall also be fined not less than 20,000 yuan but not more than 200,000 yuan; If the amount is huge or there are other serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than five years but not more than ten years, and shall also be fined not less than 50,000 yuan but not more than 500,000 yuan; If the amount is especially huge or there are other particularly serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment, and shall also be fined not less than 50,000 yuan but not more than 500,000 yuan, or his property shall be confiscated: (1) fabricating false reasons such as introducing funds and projects; (two) the use of false economic contracts; Using false documents; (four) the use of false proof of property rights as a guarantee or repeated guarantee beyond the value of collateral; (5) obtaining loans by other means.