1. The nature of funds is different. Cash on delivery trust loan only changed its form in the use of funds. The funds allocated by the entrusting unit were changed to loans from financial trust institutions, and the loan relationship between the entrusting unit and the user unit became the credit relationship between financial trust institutions and beneficiaries, but this did not change the original nature of funds. Trust loans are trust deposits and some self-owned funds absorbed by financial trust institutions. Substantially changed the nature and use of the original funds.

The impact on the credit plan is different. Because entrusted loans are entrusted by financial trust institutions, and the use of entrusted funds is mostly one-off, it has little impact on the comprehensive credit plan and the degree of credit scale expansion is also small. The form of trust loan is the repeated cycle of lending and recovery, and the funds are used continuously, so it has little influence on the credit scale and credit plan.

Different management methods. Generally speaking, the state is lax in the management of entrusted loans and strict in the management of trust loans.